id	sid	tid	token	lemma	pos
abr-88	1	1	uafs	uafs	ADJ
abr-88	1	2	advances	advance	NOUN
abr-88	1	3	in	in	ADP
abr-88	1	4	business	business	NOUN
abr-88	1	5	research	research	NOUN
abr-88	1	6	2012	2012	NUM
abr-88	1	7	lowrez	lowrez	NOUN
abr-88	1	8	(	(	PUNCT
abr-88	1	9	2).pdf	2).pdf	NUM
abr-88	1	10	durden	durden	NOUN
abr-88	1	11	and	and	CCONJ
abr-88	1	12	sennetti	sennetti	NOUN
abr-88	1	13	advances	advance	NOUN
abr-88	1	14	in	in	ADP
abr-88	1	15	business	business	NOUN
abr-88	1	16	research	research	NOUN
abr-88	1	17	2012	2012	NUM
abr-88	1	18	,	,	PUNCT
abr-88	1	19	vol	vol	NOUN
abr-88	1	20	.	.	PROPN
abr-88	2	1	3	3	NUM
abr-88	2	2	,	,	PUNCT
abr-88	2	3	no	no	INTJ
abr-88	2	4	.	.	NOUN
abr-88	2	5	1	1	NUM
abr-88	2	6	,	,	PUNCT
abr-88	2	7	79	79	NUM
abr-88	2	8	-	-	SYM
abr-88	2	9	89	89	NUM
abr-88	2	10	79	79	NUM
abr-88	2	11	audit	audit	NOUN
abr-88	2	12	evidence	evidence	NOUN
abr-88	2	13	supporting	support	VERB
abr-88	2	14	the	the	DET
abr-88	2	15	missing	miss	VERB
abr-88	2	16	going	go	VERB
abr-88	2	17	concern	concern	ADJ
abr-88	2	18	opinions	opinion	NOUN
abr-88	2	19	:	:	PUNCT
abr-88	2	20	bankrupt	bankrupt	PROPN
abr-88	2	21	california	california	PROPN
abr-88	2	22	public	public	ADJ
abr-88	2	23	school	school	NOUN
abr-88	2	24	districts	district	NOUN
abr-88	2	25	s.	s.	PROPN
abr-88	2	26	joseph	joseph	PROPN
abr-88	2	27	durden	durden	PROPN
abr-88	2	28	,	,	PUNCT
abr-88	2	29	cpa	cpa	PROPN
abr-88	2	30	,	,	PUNCT
abr-88	2	31	pc	pc	NOUN
abr-88	2	32	john	john	PROPN
abr-88	2	33	sennetti	sennetti	PROPN
abr-88	2	34	,	,	PUNCT
abr-88	2	35	nova	nova	PROPN
abr-88	2	36	southeastern	southeastern	PROPN
abr-88	2	37	university	university	PROPN
abr-88	2	38	because	because	SCONJ
abr-88	2	39	of	of	ADP
abr-88	2	40	asymmetric	asymmetric	ADJ
abr-88	2	41	payoffs	payoff	NOUN
abr-88	2	42	to	to	ADP
abr-88	2	43	the	the	DET
abr-88	2	44	auditor	auditor	NOUN
abr-88	2	45	,	,	PUNCT
abr-88	2	46	bankrupt	bankrupt	ADJ
abr-88	2	47	local	local	ADJ
abr-88	2	48	governmental	governmental	ADJ
abr-88	2	49	units	unit	NOUN
abr-88	2	50	are	be	AUX
abr-88	2	51	unlikely	unlikely	ADJ
abr-88	2	52	to	to	PART
abr-88	2	53	receive	receive	VERB
abr-88	2	54	going	go	VERB
abr-88	2	55	concern	concern	ADJ
abr-88	2	56	audit	audit	NOUN
abr-88	2	57	opinions	opinion	NOUN
abr-88	2	58	(	(	PUNCT
abr-88	2	59	gcos	gcos	PROPN
abr-88	2	60	)	)	PUNCT
abr-88	2	61	.	.	PUNCT
abr-88	3	1	to	to	PART
abr-88	3	2	increase	increase	VERB
abr-88	3	3	this	this	PRON
abr-88	3	4	likelihood¸	likelihood¸	NOUN
abr-88	3	5	we	we	PRON
abr-88	3	6	propose	propose	VERB
abr-88	3	7	a	a	DET
abr-88	3	8	framework	framework	NOUN
abr-88	3	9	to	to	PART
abr-88	3	10	increase	increase	VERB
abr-88	3	11	the	the	DET
abr-88	3	12	evidence	evidence	NOUN
abr-88	3	13	to	to	PART
abr-88	3	14	support	support	VERB
abr-88	3	15	this	this	DET
abr-88	3	16	opinion	opinion	NOUN
abr-88	3	17	.	.	PUNCT
abr-88	4	1	we	we	PRON
abr-88	4	2	then	then	ADV
abr-88	4	3	apply	apply	VERB
abr-88	4	4	this	this	PRON
abr-88	4	5	to	to	ADP
abr-88	4	6	400	400	NUM
abr-88	4	7	california	california	PROPN
abr-88	4	8	school	school	NOUN
abr-88	4	9	district	district	NOUN
abr-88	4	10	reports	report	VERB
abr-88	4	11	,	,	PUNCT
abr-88	4	12	54	54	NUM
abr-88	4	13	of	of	ADP
abr-88	4	14	which	which	PRON
abr-88	4	15	were	be	AUX
abr-88	4	16	used	use	VERB
abr-88	4	17	to	to	PART
abr-88	4	18	declare	declare	VERB
abr-88	4	19	bankruptcy	bankruptcy	NOUN
abr-88	4	20	by	by	ADP
abr-88	4	21	2008	2008	NUM
abr-88	4	22	.	.	PUNCT
abr-88	5	1	typically	typically	ADV
abr-88	5	2	,	,	PUNCT
abr-88	5	3	because	because	SCONJ
abr-88	5	4	of	of	ADP
abr-88	5	5	the	the	DET
abr-88	5	6	impending	impending	ADJ
abr-88	5	7	bankruptcy	bankruptcy	NOUN
abr-88	5	8	,	,	PUNCT
abr-88	5	9	otherwise	otherwise	ADV
abr-88	5	10	reliable	reliable	ADJ
abr-88	5	11	state	state	NOUN
abr-88	5	12	financial	financial	ADJ
abr-88	5	13	information	information	NOUN
abr-88	5	14	becomes	become	VERB
abr-88	5	15	unreliable	unreliable	ADJ
abr-88	5	16	.	.	PUNCT
abr-88	6	1	we	we	PRON
abr-88	6	2	address	address	VERB
abr-88	6	3	this	this	PRON
abr-88	6	4	and	and	CCONJ
abr-88	6	5	then	then	ADV
abr-88	6	6	recommend	recommend	VERB
abr-88	6	7	a	a	DET
abr-88	6	8	gco	gco	NOUN
abr-88	6	9	in	in	ADP
abr-88	6	10	2008	2008	NUM
abr-88	6	11	for	for	ADP
abr-88	6	12	thirteen	thirteen	NUM
abr-88	6	13	of	of	ADP
abr-88	6	14	nineteen	nineteen	NUM
abr-88	6	15	districts	district	NOUN
abr-88	6	16	which	which	PRON
abr-88	6	17	eventually	eventually	ADV
abr-88	6	18	went	go	VERB
abr-88	6	19	bankrupt	bankrupt	ADJ
abr-88	6	20	.	.	PUNCT
abr-88	7	1	we	we	PRON
abr-88	7	2	confirm	confirm	VERB
abr-88	7	3	as	as	ADP
abr-88	7	4	available	available	ADJ
abr-88	7	5	:	:	PUNCT
abr-88	7	6	1	1	X
abr-88	7	7	)	)	PUNCT
abr-88	7	8	the	the	DET
abr-88	7	9	missing	miss	VERB
abr-88	7	10	evidence	evidence	NOUN
abr-88	7	11	and	and	CCONJ
abr-88	7	12	provide	provide	VERB
abr-88	7	13	,	,	PUNCT
abr-88	7	14	and	and	CCONJ
abr-88	7	15	2	2	X
abr-88	7	16	)	)	PUNCT
abr-88	7	17	an	an	DET
abr-88	7	18	improved	improved	ADJ
abr-88	7	19	information	information	NOUN
abr-88	7	20	model	model	NOUN
abr-88	7	21	demanded	demand	VERB
abr-88	7	22	by	by	ADP
abr-88	7	23	auditing	audit	VERB
abr-88	7	24	research	research	NOUN
abr-88	7	25	and	and	CCONJ
abr-88	7	26	practice	practice	NOUN
abr-88	7	27	.	.	PUNCT
abr-88	8	1	local	local	ADJ
abr-88	8	2	governments	government	NOUN
abr-88	8	3	(	(	PUNCT
abr-88	8	4	cities	city	NOUN
abr-88	8	5	and	and	CCONJ
abr-88	8	6	school	school	NOUN
abr-88	8	7	districts	district	NOUN
abr-88	8	8	)	)	PUNCT
abr-88	8	9	across	across	ADP
abr-88	8	10	the	the	DET
abr-88	8	11	united	united	PROPN
abr-88	8	12	states	states	PROPN
abr-88	8	13	are	be	AUX
abr-88	8	14	failing	fail	VERB
abr-88	8	15	to	to	PART
abr-88	8	16	meet	meet	VERB
abr-88	8	17	their	their	PRON
abr-88	8	18	cash	cash	NOUN
abr-88	8	19	obligations	obligation	NOUN
abr-88	8	20	,	,	PUNCT
abr-88	8	21	but	but	CCONJ
abr-88	8	22	few	few	ADJ
abr-88	8	23	are	be	AUX
abr-88	8	24	receiving	receive	VERB
abr-88	8	25	going	go	VERB
abr-88	8	26	concern	concern	ADJ
abr-88	8	27	audit	audit	NOUN
abr-88	8	28	opinions	opinion	NOUN
abr-88	8	29	(	(	PUNCT
abr-88	8	30	gcos	gcos	PROPN
abr-88	8	31	)	)	PUNCT
abr-88	8	32	.	.	PUNCT
abr-88	9	1	fifty	fifty	NUM
abr-88	9	2	-	-	PUNCT
abr-88	9	3	four	four	NUM
abr-88	9	4	(	(	PUNCT
abr-88	9	5	13.5	13.5	NUM
abr-88	9	6	percent	percent	NOUN
abr-88	9	7	)	)	PUNCT
abr-88	9	8	of	of	ADP
abr-88	9	9	the	the	DET
abr-88	9	10	over	over	ADP
abr-88	9	11	400	400	NUM
abr-88	9	12	possible	possible	ADJ
abr-88	9	13	school	school	NOUN
abr-88	9	14	district	district	NOUN
abr-88	9	15	reports	report	NOUN
abr-88	9	16	in	in	ADP
abr-88	9	17	california	california	PROPN
abr-88	9	18	from	from	ADP
abr-88	9	19	2003	2003	NUM
abr-88	9	20	to	to	ADP
abr-88	9	21	2008	2008	NUM
abr-88	9	22	actually	actually	ADV
abr-88	9	23	received	receive	VERB
abr-88	9	24	bankruptcy	bankruptcy	NOUN
abr-88	9	25	designations	designation	NOUN
abr-88	9	26	,	,	PUNCT
abr-88	9	27	and	and	CCONJ
abr-88	9	28	but	but	CCONJ
abr-88	9	29	few	few	ADJ
abr-88	9	30	of	of	ADP
abr-88	9	31	these	these	DET
abr-88	9	32	received	receive	VERB
abr-88	9	33	gcos	gcos	PROPN
abr-88	9	34	(	(	PUNCT
abr-88	9	35	california	california	PROPN
abr-88	9	36	department	department	PROPN
abr-88	9	37	of	of	ADP
abr-88	9	38	education	education	NOUN
abr-88	9	39	,	,	PUNCT
abr-88	9	40	2009	2009	NUM
abr-88	9	41	)	)	PUNCT
abr-88	9	42	.	.	PUNCT
abr-88	10	1	even	even	ADV
abr-88	10	2	though	though	SCONJ
abr-88	10	3	the	the	DET
abr-88	10	4	state	state	NOUN
abr-88	10	5	of	of	ADP
abr-88	10	6	california	california	PROPN
abr-88	10	7	failed	fail	VERB
abr-88	10	8	to	to	PART
abr-88	10	9	pay	pay	VERB
abr-88	10	10	its	its	PRON
abr-88	10	11	obligations	obligation	NOUN
abr-88	10	12	when	when	SCONJ
abr-88	10	13	they	they	PRON
abr-88	10	14	came	come	VERB
abr-88	10	15	due	due	ADJ
abr-88	10	16	,	,	PUNCT
abr-88	10	17	i.e.	i.e.	X
abr-88	10	18	,	,	PUNCT
abr-88	10	19	failed	fail	VERB
abr-88	10	20	as	as	ADP
abr-88	10	21	a	a	DET
abr-88	10	22	going	go	VERB
abr-88	10	23	concern	concern	NOUN
abr-88	10	24	,	,	PUNCT
abr-88	10	25	the	the	DET
abr-88	10	26	state	state	NOUN
abr-88	10	27	’s	’s	PART
abr-88	10	28	financial	financial	ADJ
abr-88	10	29	statements	statement	NOUN
abr-88	10	30	did	do	AUX
abr-88	10	31	not	not	PART
abr-88	10	32	receive	receive	VERB
abr-88	10	33	a	a	DET
abr-88	10	34	going	go	VERB
abr-88	10	35	concern	concern	NOUN
abr-88	10	36	opinion	opinion	NOUN
abr-88	10	37	(	(	PUNCT
abr-88	10	38	california	california	PROPN
abr-88	10	39	state	state	PROPN
abr-88	10	40	controller	controller	PROPN
abr-88	10	41	’s	’s	PART
abr-88	10	42	office	office	NOUN
abr-88	10	43	,	,	PUNCT
abr-88	10	44	2009	2009	NUM
abr-88	10	45	;	;	PUNCT
abr-88	10	46	luhby	luhby	NOUN
abr-88	10	47	,	,	PUNCT
abr-88	10	48	2009	2009	NUM
abr-88	10	49	)	)	PUNCT
abr-88	10	50	.	.	PUNCT
abr-88	11	1	this	this	DET
abr-88	11	2	audit	audit	NOUN
abr-88	11	3	opinion	opinion	NOUN
abr-88	11	4	is	be	AUX
abr-88	11	5	not	not	PART
abr-88	11	6	intended	intend	VERB
abr-88	11	7	to	to	PART
abr-88	11	8	predict	predict	VERB
abr-88	11	9	economic	economic	ADJ
abr-88	11	10	failures	failure	NOUN
abr-88	11	11	,	,	PUNCT
abr-88	11	12	but	but	CCONJ
abr-88	11	13	is	be	AUX
abr-88	11	14	relied	rely	VERB
abr-88	11	15	upon	upon	SCONJ
abr-88	11	16	by	by	ADP
abr-88	11	17	vendors	vendor	NOUN
abr-88	11	18	(	(	PUNCT
abr-88	11	19	teachers	teacher	NOUN
abr-88	11	20	,	,	PUNCT
abr-88	11	21	parents	parent	NOUN
abr-88	11	22	and	and	CCONJ
abr-88	11	23	more	more	ADJ
abr-88	11	24	)	)	PUNCT
abr-88	11	25	as	as	ADP
abr-88	11	26	a	a	DET
abr-88	11	27	warning	warning	NOUN
abr-88	11	28	as	as	ADP
abr-88	11	29	to	to	ADP
abr-88	11	30	possible	possible	ADJ
abr-88	11	31	nonpayment	nonpayment	NOUN
abr-88	11	32	to	to	ADP
abr-88	11	33	them	they	PRON
abr-88	11	34	when	when	SCONJ
abr-88	11	35	their	their	PRON
abr-88	11	36	payments	payment	NOUN
abr-88	11	37	become	become	VERB
abr-88	11	38	due	due	ADJ
abr-88	11	39	.	.	PUNCT
abr-88	12	1	the	the	DET
abr-88	12	2	official	official	ADJ
abr-88	12	3	guidance	guidance	NOUN
abr-88	12	4	for	for	ADP
abr-88	12	5	these	these	DET
abr-88	12	6	audit	audit	NOUN
abr-88	12	7	opinions	opinion	NOUN
abr-88	12	8	explicitly	explicitly	ADV
abr-88	12	9	states	state	VERB
abr-88	12	10	the	the	DET
abr-88	12	11	absence	absence	NOUN
abr-88	12	12	of	of	ADP
abr-88	12	13	gco	gco	PROPN
abr-88	12	14	does	do	AUX
abr-88	12	15	not	not	PART
abr-88	12	16	imply	imply	VERB
abr-88	12	17	a	a	DET
abr-88	12	18	bankruptcy	bankruptcy	NOUN
abr-88	12	19	will	will	AUX
abr-88	12	20	not	not	PART
abr-88	12	21	occur	occur	VERB
abr-88	12	22	[	[	PUNCT
abr-88	12	23	american	american	PROPN
abr-88	12	24	institute	institute	PROPN
abr-88	12	25	of	of	ADP
abr-88	12	26	certified	certify	VERB
abr-88	12	27	public	public	ADJ
abr-88	12	28	accountants	accountant	NOUN
abr-88	12	29	(	(	PUNCT
abr-88	12	30	aicpa	aicpa	NOUN
abr-88	12	31	)	)	PUNCT
abr-88	12	32	statement	statement	NOUN
abr-88	12	33	on	on	ADP
abr-88	12	34	auditing	auditing	NOUN
abr-88	12	35	standards	standard	NOUN
abr-88	12	36	(	(	PUNCT
abr-88	12	37	sas	sas	PROPN
abr-88	12	38	)	)	PUNCT
abr-88	12	39	no	no	NOUN
abr-88	12	40	.	.	NOUN
abr-88	12	41	59	59	NUM
abr-88	12	42	,	,	PUNCT
abr-88	12	43	“	"	PUNCT
abr-88	12	44	the	the	DET
abr-88	12	45	auditor	auditor	NOUN
abr-88	12	46	’s	’s	PART
abr-88	12	47	consideration	consideration	NOUN
abr-88	12	48	of	of	ADP
abr-88	12	49	an	an	DET
abr-88	12	50	entity	entity	NOUN
abr-88	12	51	’s	’s	PART
abr-88	12	52	ability	ability	NOUN
abr-88	12	53	to	to	PART
abr-88	12	54	continue	continue	VERB
abr-88	12	55	as	as	ADP
abr-88	12	56	a	a	DET
abr-88	12	57	going	go	VERB
abr-88	12	58	concern	concern	NOUN
abr-88	12	59	,	,	PUNCT
abr-88	12	60	”	"	PUNCT
abr-88	12	61	aicpa	aicpa	NOUN
abr-88	12	62	,	,	PUNCT
abr-88	12	63	1988	1988	NUM
abr-88	12	64	;	;	PUNCT
abr-88	12	65	see	see	VERB
abr-88	12	66	also	also	ADV
abr-88	12	67	gauthier	gauthier	PROPN
abr-88	12	68	2005	2005	NUM
abr-88	12	69	;	;	PUNCT
abr-88	12	70	and	and	CCONJ
abr-88	12	71	governmental	governmental	ADJ
abr-88	12	72	accounting	accounting	NOUN
abr-88	12	73	standards	standard	NOUN
abr-88	12	74	board	board	NOUN
abr-88	12	75	(	(	PUNCT
abr-88	12	76	gasb	gasb	PROPN
abr-88	12	77	)	)	PUNCT
abr-88	12	78	2009	2009	NUM
abr-88	12	79	,	,	PUNCT
abr-88	12	80	statement	statement	NOUN
abr-88	12	81	no	no	NOUN
abr-88	12	82	.	.	PROPN
abr-88	12	83	56	56	NUM
abr-88	12	84	,	,	PUNCT
abr-88	12	85	“	"	PUNCT
abr-88	12	86	codification	codification	NOUN
abr-88	12	87	of	of	ADP
abr-88	12	88	accounting	accounting	NOUN
abr-88	12	89	and	and	CCONJ
abr-88	12	90	financial	financial	ADJ
abr-88	12	91	reporting	reporting	NOUN
abr-88	12	92	guidance	guidance	NOUN
abr-88	12	93	contained	contain	VERB
abr-88	12	94	in	in	ADP
abr-88	12	95	the	the	DET
abr-88	12	96	aicpa	aicpa	ADJ
abr-88	12	97	statements	statement	NOUN
abr-88	12	98	on	on	ADP
abr-88	12	99	auditing	auditing	NOUN
abr-88	12	100	standards	standard	NOUN
abr-88	12	101	”	"	PUNCT
abr-88	12	102	,	,	PUNCT
abr-88	12	103	gasb	gasb	NOUN
abr-88	12	104	,	,	PUNCT
abr-88	12	105	2009	2009	NUM
abr-88	12	106	]	]	PUNCT
abr-88	12	107	.	.	PUNCT
abr-88	13	1	because	because	SCONJ
abr-88	13	2	these	these	DET
abr-88	13	3	opinions	opinion	NOUN
abr-88	13	4	report	report	VERB
abr-88	13	5	on	on	ADP
abr-88	13	6	the	the	DET
abr-88	13	7	presentation	presentation	NOUN
abr-88	13	8	of	of	ADP
abr-88	13	9	the	the	DET
abr-88	13	10	recent	recent	ADJ
abr-88	13	11	year	year	NOUN
abr-88	13	12	’s	’s	PART
abr-88	13	13	financial	financial	ADJ
abr-88	13	14	results	result	NOUN
abr-88	13	15	,	,	PUNCT
abr-88	13	16	auditors	auditor	NOUN
abr-88	13	17	must	must	AUX
abr-88	13	18	use	use	VERB
abr-88	13	19	currently	currently	ADV
abr-88	13	20	available	available	ADJ
abr-88	13	21	evidence	evidence	NOUN
abr-88	13	22	,	,	PUNCT
abr-88	13	23	available	available	ADJ
abr-88	13	24	at	at	ADP
abr-88	13	25	most	most	ADV
abr-88	13	26	a	a	DET
abr-88	13	27	few	few	ADJ
abr-88	13	28	months	month	NOUN
abr-88	13	29	past	past	ADP
abr-88	13	30	the	the	DET
abr-88	13	31	year	year	NOUN
abr-88	13	32	end	end	NOUN
abr-88	13	33	date	date	NOUN
abr-88	13	34	of	of	ADP
abr-88	13	35	the	the	DET
abr-88	13	36	financial	financial	ADJ
abr-88	13	37	statements	statement	NOUN
abr-88	13	38	,	,	PUNCT
abr-88	13	39	to	to	PART
abr-88	13	40	determine	determine	VERB
abr-88	13	41	whether	whether	SCONJ
abr-88	13	42	the	the	DET
abr-88	13	43	governmental	governmental	ADJ
abr-88	13	44	unit	unit	NOUN
abr-88	13	45	will	will	AUX
abr-88	13	46	be	be	AUX
abr-88	13	47	able	able	ADJ
abr-88	13	48	to	to	PART
abr-88	13	49	meet	meet	VERB
abr-88	13	50	short	short	ADJ
abr-88	13	51	-	-	PUNCT
abr-88	13	52	term	term	NOUN
abr-88	13	53	financial	financial	ADJ
abr-88	13	54	obligations	obligation	NOUN
abr-88	13	55	as	as	SCONJ
abr-88	13	56	they	they	PRON
abr-88	13	57	become	become	VERB
abr-88	13	58	due	due	ADJ
abr-88	13	59	.	.	PUNCT
abr-88	14	1	arguments	argument	NOUN
abr-88	14	2	for	for	ADP
abr-88	14	3	and	and	CCONJ
abr-88	14	4	against	against	ADP
abr-88	14	5	reporting	report	VERB
abr-88	14	6	the	the	DET
abr-88	14	7	opinion	opinion	NOUN
abr-88	14	8	the	the	DET
abr-88	14	9	gasb	gasb	ADJ
abr-88	14	10	statement	statement	NOUN
abr-88	14	11	no.56	no.56	ADV
abr-88	14	12	,	,	PUNCT
abr-88	14	13	instructs	instruct	VERB
abr-88	14	14	auditors	auditor	NOUN
abr-88	14	15	to	to	PART
abr-88	14	16	issue	issue	VERB
abr-88	14	17	these	these	DET
abr-88	14	18	opinions	opinion	NOUN
abr-88	14	19	after	after	ADP
abr-88	14	20	observing	observe	VERB
abr-88	14	21	threatening	threatening	ADJ
abr-88	14	22	events	event	NOUN
abr-88	14	23	,	,	PUNCT
abr-88	14	24	such	such	ADJ
abr-88	14	25	as	as	ADP
abr-88	14	26	bond	bond	NOUN
abr-88	14	27	payment	payment	NOUN
abr-88	14	28	defaults	default	NOUN
abr-88	14	29	,	,	PUNCT
abr-88	14	30	major	major	ADJ
abr-88	14	31	debt	debt	NOUN
abr-88	14	32	and	and	CCONJ
abr-88	14	33	tax	tax	NOUN
abr-88	14	34	crisis	crisis	NOUN
abr-88	14	35	events	event	NOUN
abr-88	14	36	,	,	PUNCT
abr-88	14	37	noncompliance	noncompliance	NOUN
abr-88	14	38	with	with	ADP
abr-88	14	39	statutory	statutory	ADJ
abr-88	14	40	capital	capital	NOUN
abr-88	14	41	or	or	CCONJ
abr-88	14	42	reserve	reserve	NOUN
abr-88	14	43	requirements	requirement	NOUN
abr-88	14	44	,	,	PUNCT
abr-88	14	45	legal	legal	ADJ
abr-88	14	46	proceedings	proceeding	NOUN
abr-88	14	47	or	or	CCONJ
abr-88	14	48	regulatory	regulatory	ADJ
abr-88	14	49	proceedings	proceeding	NOUN
abr-88	14	50	.	.	PUNCT
abr-88	15	1	all	all	DET
abr-88	15	2	this	this	PRON
abr-88	15	3	reduces	reduce	VERB
abr-88	15	4	the	the	DET
abr-88	15	5	likelihood	likelihood	NOUN
abr-88	15	6	of	of	ADP
abr-88	15	7	a	a	DET
abr-88	15	8	gco	gco	NOUN
abr-88	15	9	unless	unless	SCONJ
abr-88	15	10	a	a	DET
abr-88	15	11	declared	declare	VERB
abr-88	15	12	bankruptcy	bankruptcy	NOUN
abr-88	15	13	has	have	AUX
abr-88	15	14	already	already	ADV
abr-88	15	15	occurred	occur	VERB
abr-88	15	16	,	,	PUNCT
abr-88	15	17	particularly	particularly	ADV
abr-88	15	18	since	since	SCONJ
abr-88	15	19	the	the	DET
abr-88	15	20	gco	gco	PROPN
abr-88	15	21	may	may	AUX
abr-88	15	22	‘	'	PUNCT
abr-88	15	23	cause	cause	VERB
abr-88	15	24	’	'	PUNCT
abr-88	15	25	bankruptcy	bankruptcy	NOUN
abr-88	15	26	,	,	PUNCT
abr-88	15	27	signaling	signal	VERB
abr-88	15	28	just	just	ADV
abr-88	15	29	the	the	DET
abr-88	15	30	potential	potential	NOUN
abr-88	15	31	of	of	ADP
abr-88	15	32	a	a	DET
abr-88	15	33	bankruptcy	bankruptcy	NOUN
abr-88	15	34	and	and	CCONJ
abr-88	15	35	frightening	frightening	ADJ
abr-88	15	36	creditors	creditor	NOUN
abr-88	15	37	,	,	PUNCT
abr-88	15	38	and	and	CCONJ
abr-88	15	39	hence	hence	ADV
abr-88	15	40	the	the	DET
abr-88	15	41	auditor	auditor	NOUN
abr-88	15	42	has	have	VERB
abr-88	15	43	greater	great	ADJ
abr-88	15	44	payoffs	payoff	NOUN
abr-88	15	45	not	not	PART
abr-88	15	46	to	to	PART
abr-88	15	47	report	report	VERB
abr-88	15	48	this	this	DET
abr-88	15	49	opinion	opinion	NOUN
abr-88	15	50	,	,	PUNCT
abr-88	15	51	especially	especially	ADV
abr-88	15	52	when	when	SCONJ
abr-88	15	53	this	this	DET
abr-88	15	54	report	report	NOUN
abr-88	15	55	may	may	AUX
abr-88	15	56	discontinue	discontinue	VERB
abr-88	15	57	the	the	DET
abr-88	15	58	relationship	relationship	NOUN
abr-88	15	59	with	with	ADP
abr-88	15	60	this	this	DET
abr-88	15	61	client	client	NOUN
abr-88	15	62	.	.	PUNCT
abr-88	16	1	against	against	ADP
abr-88	16	2	this	this	DET
abr-88	16	3	likelihood	likelihood	NOUN
abr-88	16	4	,	,	PUNCT
abr-88	16	5	the	the	DET
abr-88	16	6	national	national	ADJ
abr-88	16	7	financial	financial	ADJ
abr-88	16	8	crises	crisis	NOUN
abr-88	16	9	affecting	affect	VERB
abr-88	16	10	local	local	ADJ
abr-88	16	11	governments	government	NOUN
abr-88	16	12	should	should	AUX
abr-88	16	13	increase	increase	VERB
abr-88	16	14	the	the	DET
abr-88	16	15	evidence	evidence	NOUN
abr-88	16	16	and	and	CCONJ
abr-88	16	17	demand	demand	NOUN
abr-88	16	18	by	by	ADP
abr-88	16	19	creditors	creditor	NOUN
abr-88	16	20	,	,	PUNCT
abr-88	16	21	employees	employee	NOUN
abr-88	16	22	’	’	PART
abr-88	16	23	unions	union	NOUN
abr-88	16	24	,	,	PUNCT
abr-88	16	25	taxpayers	taxpayer	NOUN
abr-88	16	26	,	,	PUNCT
abr-88	16	27	and	and	CCONJ
abr-88	16	28	all	all	DET
abr-88	16	29	other	other	ADJ
abr-88	16	30	stakeholders	stakeholder	NOUN
abr-88	16	31	for	for	ADP
abr-88	16	32	more	more	ADJ
abr-88	16	33	going	go	VERB
abr-88	16	34	concern	concern	ADJ
abr-88	16	35	opinions	opinion	NOUN
abr-88	16	36	.	.	PUNCT
abr-88	17	1	governments	government	NOUN
abr-88	17	2	missing	miss	VERB
abr-88	17	3	tax	tax	NOUN
abr-88	17	4	revenues	revenue	NOUN
abr-88	17	5	from	from	ADP
abr-88	17	6	foreclosed	foreclose	VERB
abr-88	17	7	and	and	CCONJ
abr-88	17	8	reduced	reduce	VERB
abr-88	17	9	tax	tax	NOUN
abr-88	17	10	-	-	PUNCT
abr-88	17	11	valued	value	VERB
abr-88	17	12	houses	house	NOUN
abr-88	17	13	have	have	AUX
abr-88	17	14	closed	close	VERB
abr-88	17	15	police	police	NOUN
abr-88	17	16	stations	station	NOUN
abr-88	17	17	in	in	ADP
abr-88	17	18	california	california	PROPN
abr-88	17	19	(	(	PUNCT
abr-88	17	20	sanchez	sanchez	PROPN
abr-88	17	21	,	,	PUNCT
abr-88	17	22	2010	2010	NUM
abr-88	17	23	)	)	PUNCT
abr-88	17	24	,	,	PUNCT
abr-88	17	25	and	and	CCONJ
abr-88	17	26	states	state	NOUN
abr-88	17	27	have	have	AUX
abr-88	17	28	assumed	assume	VERB
abr-88	17	29	school	school	NOUN
abr-88	17	30	district	district	NOUN
abr-88	17	31	debts	debt	NOUN
abr-88	17	32	.	.	PUNCT
abr-88	18	1	going	go	VERB
abr-88	18	2	concern	concern	ADJ
abr-88	18	3	opinions	opinion	NOUN
abr-88	18	4	for	for	ADP
abr-88	18	5	school	school	NOUN
abr-88	18	6	districts	district	NOUN
abr-88	18	7	alert	alert	VERB
abr-88	18	8	employees	employee	NOUN
abr-88	18	9	to	to	ADP
abr-88	18	10	possible	possible	ADJ
abr-88	18	11	job	job	NOUN
abr-88	18	12	losses	loss	NOUN
abr-88	18	13	,	,	PUNCT
abr-88	18	14	students	student	NOUN
abr-88	18	15	to	to	ADP
abr-88	18	16	possible	possible	ADJ
abr-88	18	17	non	non	ADJ
abr-88	18	18	accredited	accredit	VERB
abr-88	18	19	high	high	ADJ
abr-88	18	20	school	school	NOUN
abr-88	18	21	degrees	degree	NOUN
abr-88	18	22	,	,	PUNCT
abr-88	18	23	and	and	CCONJ
abr-88	18	24	taxpayers	taxpayer	NOUN
abr-88	18	25	to	to	ADP
abr-88	18	26	abnormal	abnormal	ADJ
abr-88	18	27	salaries	salary	NOUN
abr-88	18	28	for	for	ADP
abr-88	18	29	officials	official	NOUN
abr-88	18	30	,	,	PUNCT
abr-88	18	31	as	as	ADP
abr-88	18	32	in	in	ADP
abr-88	18	33	the	the	DET
abr-88	18	34	cases	case	NOUN
abr-88	18	35	of	of	ADP
abr-88	18	36	bell	bell	NOUN
abr-88	18	37	,	,	PUNCT
abr-88	18	38	california	california	PROPN
abr-88	18	39	(	(	PUNCT
abr-88	18	40	gore	gore	PROPN
abr-88	18	41	,	,	PUNCT
abr-88	18	42	2009	2009	NUM
abr-88	18	43	;	;	PUNCT
abr-88	18	44	roger	roger	PROPN
abr-88	18	45	,	,	PUNCT
abr-88	18	46	2010	2010	NUM
abr-88	18	47	)	)	PUNCT
abr-88	18	48	.	.	PUNCT
abr-88	19	1	this	this	DET
abr-88	19	2	paper	paper	NOUN
abr-88	19	3	responds	respond	VERB
abr-88	19	4	to	to	ADP
abr-88	19	5	this	this	DET
abr-88	19	6	national	national	ADJ
abr-88	19	7	stakeholder	stakeholder	NOUN
abr-88	19	8	demand	demand	NOUN
abr-88	19	9	for	for	ADP
abr-88	19	10	more	more	ADJ
abr-88	19	11	gcos	gco	NOUN
abr-88	19	12	.	.	PUNCT
abr-88	20	1	we	we	PRON
abr-88	20	2	consider	consider	VERB
abr-88	20	3	the	the	DET
abr-88	20	4	general	general	ADJ
abr-88	20	5	monitoring	monitoring	NOUN
abr-88	20	6	process	process	NOUN
abr-88	20	7	created	create	VERB
abr-88	20	8	by	by	ADP
abr-88	20	9	the	the	DET
abr-88	20	10	states	state	NOUN
abr-88	20	11	,	,	PUNCT
abr-88	20	12	one	one	NUM
abr-88	20	13	that	that	PRON
abr-88	20	14	permits	permit	VERB
abr-88	20	15	variables	variable	NOUN
abr-88	20	16	to	to	PART
abr-88	20	17	be	be	AUX
abr-88	20	18	modeled	model	VERB
abr-88	20	19	as	as	ADP
abr-88	20	20	part	part	NOUN
abr-88	20	21	of	of	ADP
abr-88	20	22	the	the	DET
abr-88	20	23	auditor	auditor	NOUN
abr-88	20	24	’s	’	VERB
abr-88	20	25	an	an	DET
abr-88	20	26	analytical	analytical	ADJ
abr-88	20	27	work	work	NOUN
abr-88	20	28	.	.	PUNCT
abr-88	21	1	with	with	ADP
abr-88	21	2	this	this	PRON
abr-88	21	3	we	we	PRON
abr-88	21	4	increase	increase	VERB
abr-88	21	5	the	the	DET
abr-88	21	6	evidence	evidence	NOUN
abr-88	21	7	and	and	CCONJ
abr-88	21	8	hence	hence	ADV
abr-88	21	9	the	the	DET
abr-88	21	10	likelihood	likelihood	NOUN
abr-88	21	11	for	for	ADP
abr-88	21	12	the	the	DET
abr-88	21	13	going	go	VERB
abr-88	21	14	concern	concern	NOUN
abr-88	21	15	opinion	opinion	NOUN
abr-88	21	16	for	for	ADP
abr-88	21	17	governmental	governmental	ADJ
abr-88	21	18	units	unit	NOUN
abr-88	21	19	.	.	PUNCT
abr-88	22	1	we	we	PRON
abr-88	22	2	then	then	ADV
abr-88	22	3	apply	apply	VERB
abr-88	22	4	this	this	DET
abr-88	22	5	process	process	NOUN
abr-88	22	6	to	to	ADP
abr-88	22	7	the	the	DET
abr-88	22	8	financially	financially	ADV
abr-88	22	9	-	-	PUNCT
abr-88	22	10	distressed	distressed	ADJ
abr-88	22	11	california	california	PROPN
abr-88	22	12	school	school	NOUN
abr-88	22	13	districts	district	NOUN
abr-88	22	14	to	to	PART
abr-88	22	15	find	find	VERB
abr-88	22	16	a	a	DET
abr-88	22	17	sufficient	sufficient	ADJ
abr-88	22	18	framework	framework	NOUN
abr-88	22	19	to	to	PART
abr-88	22	20	increase	increase	VERB
abr-88	22	21	the	the	DET
abr-88	22	22	going	go	VERB
abr-88	22	23	concern	concern	NOUN
abr-88	22	24	opinion	opinion	NOUN
abr-88	22	25	evidence	evidence	NOUN
abr-88	22	26	.	.	PUNCT
abr-88	23	1	the	the	DET
abr-88	23	2	next	next	ADJ
abr-88	23	3	section	section	NOUN
abr-88	23	4	and	and	CCONJ
abr-88	23	5	corresponding	corresponding	ADJ
abr-88	23	6	sections	section	NOUN
abr-88	23	7	discuss	discuss	VERB
abr-88	23	8	the	the	DET
abr-88	23	9	relevant	relevant	ADJ
abr-88	23	10	research	research	NOUN
abr-88	23	11	,	,	PUNCT
abr-88	23	12	hypotheses	hypothesis	NOUN
abr-88	23	13	,	,	PUNCT
abr-88	23	14	methodology	methodology	NOUN
abr-88	23	15	,	,	PUNCT
abr-88	23	16	results	result	NOUN
abr-88	23	17	and	and	CCONJ
abr-88	23	18	their	their	PRON
abr-88	23	19	summaries	summary	NOUN
abr-88	23	20	.	.	PUNCT
abr-88	24	1	durden	durden	PROPN
abr-88	24	2	and	and	CCONJ
abr-88	24	3	sennetti	sennetti	NOUN
abr-88	24	4	advances	advance	NOUN
abr-88	24	5	in	in	ADP
abr-88	24	6	business	business	NOUN
abr-88	24	7	research	research	NOUN
abr-88	24	8	2012	2012	NUM
abr-88	24	9	,	,	PUNCT
abr-88	24	10	vol	vol	NOUN
abr-88	24	11	.	.	PROPN
abr-88	25	1	3	3	NUM
abr-88	25	2	,	,	PUNCT
abr-88	25	3	no	no	INTJ
abr-88	25	4	.	.	NOUN
abr-88	25	5	1	1	NUM
abr-88	25	6	,	,	PUNCT
abr-88	25	7	79	79	NUM
abr-88	25	8	-	-	SYM
abr-88	25	9	89	89	NUM
abr-88	25	10	80	80	NUM
abr-88	25	11	background	background	NOUN
abr-88	25	12	and	and	CCONJ
abr-88	25	13	hypothesis	hypothesis	NOUN
abr-88	25	14	general	general	ADJ
abr-88	25	15	overview	overview	NOUN
abr-88	25	16	like	like	ADP
abr-88	25	17	non	non	ADJ
abr-88	25	18	-	-	ADJ
abr-88	25	19	governmental	governmental	ADJ
abr-88	25	20	audits	audits	NOUN
abr-88	25	21	,	,	PUNCT
abr-88	25	22	governmental	governmental	ADJ
abr-88	25	23	audits	audit	NOUN
abr-88	25	24	do	do	AUX
abr-88	25	25	not	not	PART
abr-88	25	26	require	require	VERB
abr-88	25	27	an	an	DET
abr-88	25	28	analysis	analysis	NOUN
abr-88	25	29	to	to	PART
abr-88	25	30	predict	predict	VERB
abr-88	25	31	the	the	DET
abr-88	25	32	future	future	ADJ
abr-88	25	33	viability	viability	NOUN
abr-88	25	34	of	of	ADP
abr-88	25	35	the	the	DET
abr-88	25	36	local	local	ADJ
abr-88	25	37	governmental	governmental	ADJ
abr-88	25	38	unit	unit	NOUN
abr-88	25	39	being	be	AUX
abr-88	25	40	audited	audit	VERB
abr-88	25	41	.	.	PUNCT
abr-88	26	1	gasb	gasb	PROPN
abr-88	26	2	56	56	NUM
abr-88	26	3	requires	require	VERB
abr-88	26	4	certain	certain	ADJ
abr-88	26	5	footnote	footnote	NOUN
abr-88	26	6	and	and	CCONJ
abr-88	26	7	md&a	md&a	PROPN
abr-88	26	8	disclosures	disclosure	NOUN
abr-88	26	9	,	,	PUNCT
abr-88	26	10	however	however	ADV
abr-88	26	11	these	these	DET
abr-88	26	12	requirements	requirement	NOUN
abr-88	26	13	are	be	AUX
abr-88	26	14	still	still	ADV
abr-88	26	15	ex	ex	ADJ
abr-88	26	16	-	-	NOUN
abr-88	26	17	post	post	VERB
abr-88	26	18	in	in	ADP
abr-88	26	19	nature	nature	NOUN
abr-88	26	20	and	and	CCONJ
abr-88	26	21	not	not	PART
abr-88	26	22	predictive	predictive	NOUN
abr-88	26	23	of	of	ADP
abr-88	26	24	an	an	DET
abr-88	26	25	event	event	NOUN
abr-88	26	26	that	that	PRON
abr-88	26	27	has	have	AUX
abr-88	26	28	already	already	ADV
abr-88	26	29	occurred	occur	VERB
abr-88	26	30	.	.	PUNCT
abr-88	27	1	because	because	SCONJ
abr-88	27	2	of	of	ADP
abr-88	27	3	this	this	PRON
abr-88	27	4	,	,	PUNCT
abr-88	27	5	there	there	PRON
abr-88	27	6	was	be	VERB
abr-88	27	7	no	no	DET
abr-88	27	8	warning	warning	NOUN
abr-88	27	9	or	or	CCONJ
abr-88	27	10	cautionary	cautionary	ADJ
abr-88	27	11	communication	communication	NOUN
abr-88	27	12	,	,	PUNCT
abr-88	27	13	to	to	ADP
abr-88	27	14	vendors	vendor	NOUN
abr-88	27	15	,	,	PUNCT
abr-88	27	16	employees	employee	NOUN
abr-88	27	17	,	,	PUNCT
abr-88	27	18	police	police	NOUN
abr-88	27	19	,	,	PUNCT
abr-88	27	20	fire	fire	NOUN
abr-88	27	21	departments	department	NOUN
abr-88	27	22	,	,	PUNCT
abr-88	27	23	insurers	insurer	NOUN
abr-88	27	24	of	of	ADP
abr-88	27	25	homes	home	NOUN
abr-88	27	26	,	,	PUNCT
abr-88	27	27	local	local	ADJ
abr-88	27	28	utilities	utility	NOUN
abr-88	27	29	and	and	CCONJ
abr-88	27	30	other	other	ADJ
abr-88	27	31	vendors	vendor	NOUN
abr-88	27	32	of	of	ADP
abr-88	27	33	services	service	NOUN
abr-88	27	34	and	and	CCONJ
abr-88	27	35	products	product	NOUN
abr-88	27	36	from	from	ADP
abr-88	27	37	the	the	DET
abr-88	27	38	local	local	ADJ
abr-88	27	39	government	government	NOUN
abr-88	27	40	bankruptcies	bankruptcy	NOUN
abr-88	27	41	of	of	ADP
abr-88	27	42	the	the	DET
abr-88	27	43	city	city	NOUN
abr-88	27	44	of	of	ADP
abr-88	27	45	prichard	prichard	PROPN
abr-88	27	46	,	,	PUNCT
abr-88	27	47	al	al	PROPN
abr-88	27	48	;	;	PUNCT
abr-88	27	49	city	city	NOUN
abr-88	27	50	of	of	ADP
abr-88	27	51	vallejo	vallejo	PROPN
abr-88	27	52	,	,	PUNCT
abr-88	27	53	ca	ca	NOUN
abr-88	27	54	,	,	PUNCT
abr-88	27	55	city	city	NOUN
abr-88	27	56	of	of	ADP
abr-88	27	57	dunmore	dunmore	PROPN
abr-88	27	58	,	,	PUNCT
abr-88	27	59	pa	pa	PROPN
abr-88	27	60	,	,	PUNCT
abr-88	27	61	emery	emery	PROPN
abr-88	27	62	unified	unify	VERB
abr-88	27	63	school	school	NOUN
abr-88	27	64	district	district	NOUN
abr-88	27	65	,	,	PUNCT
abr-88	27	66	ca	ca	PROPN
abr-88	27	67	,	,	PUNCT
abr-88	27	68	west	west	PROPN
abr-88	27	69	contra	contra	PROPN
abr-88	27	70	costa	costa	PROPN
abr-88	27	71	unified	unify	VERB
abr-88	27	72	school	school	NOUN
abr-88	27	73	district	district	NOUN
abr-88	27	74	,	,	PUNCT
abr-88	27	75	ca	ca	PROPN
abr-88	27	76	,	,	PUNCT
abr-88	27	77	compton	compton	PROPN
abr-88	27	78	unified	unify	VERB
abr-88	27	79	school	school	NOUN
abr-88	27	80	district	district	NOUN
abr-88	27	81	,	,	PUNCT
abr-88	27	82	ca	ca	PROPN
abr-88	27	83	,	,	PUNCT
abr-88	27	84	st	st	PROPN
abr-88	27	85	louis	louis	PROPN
abr-88	27	86	school	school	NOUN
abr-88	27	87	district	district	NOUN
abr-88	27	88	,	,	PUNCT
abr-88	27	89	mo	mo	PROPN
abr-88	27	90	,	,	PUNCT
abr-88	27	91	and	and	CCONJ
abr-88	27	92	the	the	DET
abr-88	27	93	richmond	richmond	NOUN
abr-88	27	94	unified	unify	VERB
abr-88	27	95	school	school	NOUN
abr-88	27	96	district	district	NOUN
abr-88	27	97	,	,	PUNCT
abr-88	27	98	ca	ca	NOUN
abr-88	27	99	,	,	PUNCT
abr-88	27	100	just	just	ADV
abr-88	27	101	to	to	PART
abr-88	27	102	name	name	VERB
abr-88	27	103	a	a	DET
abr-88	27	104	few	few	ADJ
abr-88	27	105	.	.	PUNCT
abr-88	28	1	increasing	increase	VERB
abr-88	28	2	the	the	DET
abr-88	28	3	demand	demand	NOUN
abr-88	28	4	for	for	ADP
abr-88	28	5	predictive	predictive	ADJ
abr-88	28	6	gcos	gcos	PROPN
abr-88	28	7	began	begin	VERB
abr-88	28	8	in	in	ADP
abr-88	28	9	the	the	DET
abr-88	28	10	united	united	PROPN
abr-88	28	11	states	states	PROPN
abr-88	28	12	with	with	ADP
abr-88	28	13	the	the	DET
abr-88	28	14	rising	rise	VERB
abr-88	28	15	inflationary	inflationary	ADJ
abr-88	28	16	crises	crisis	NOUN
abr-88	28	17	of	of	ADP
abr-88	28	18	the	the	DET
abr-88	28	19	1970	1970	NUM
abr-88	28	20	’s	’s	NOUN
abr-88	28	21	,	,	PUNCT
abr-88	28	22	when	when	SCONJ
abr-88	28	23	costs	cost	NOUN
abr-88	28	24	exceeded	exceed	VERB
abr-88	28	25	revenues	revenue	NOUN
abr-88	28	26	(	(	PUNCT
abr-88	28	27	and	and	CCONJ
abr-88	28	28	similar	similar	ADJ
abr-88	28	29	to	to	ADP
abr-88	28	30	recent	recent	ADJ
abr-88	28	31	deflationary	deflationary	ADJ
abr-88	28	32	crises	crisis	NOUN
abr-88	28	33	with	with	ADP
abr-88	28	34	declining	decline	VERB
abr-88	28	35	revenues	revenue	NOUN
abr-88	28	36	)	)	PUNCT
abr-88	28	37	.	.	PUNCT
abr-88	29	1	practicing	practice	VERB
abr-88	29	2	auditors	auditor	NOUN
abr-88	29	3	requested	request	VERB
abr-88	29	4	a	a	DET
abr-88	29	5	going	go	VERB
abr-88	29	6	concern	concern	NOUN
abr-88	29	7	opinion	opinion	NOUN
abr-88	29	8	for	for	ADP
abr-88	29	9	those	those	DET
abr-88	29	10	units	unit	NOUN
abr-88	29	11	subject	subject	ADJ
abr-88	29	12	to	to	ADP
abr-88	29	13	governmental	governmental	ADJ
abr-88	29	14	and	and	CCONJ
abr-88	29	15	public	public	ADJ
abr-88	29	16	audits	audits	NOUN
abr-88	29	17	(	(	PUNCT
abr-88	29	18	belluomini	belluomini	PROPN
abr-88	29	19	,	,	PUNCT
abr-88	29	20	1977	1977	NUM
abr-88	29	21	)	)	PUNCT
abr-88	29	22	.	.	PUNCT
abr-88	30	1	absent	absent	ADJ
abr-88	30	2	prior	prior	ADJ
abr-88	30	3	research	research	NOUN
abr-88	30	4	of	of	ADP
abr-88	30	5	these	these	DET
abr-88	30	6	governmental	governmental	ADJ
abr-88	30	7	issues	issue	NOUN
abr-88	30	8	,	,	PUNCT
abr-88	30	9	the	the	DET
abr-88	30	10	auditors	auditor	NOUN
abr-88	30	11	adopted	adopt	VERB
abr-88	30	12	for	for	ADP
abr-88	30	13	-	-	PUNCT
abr-88	30	14	profit	profit	NOUN
abr-88	30	15	opinions	opinion	NOUN
abr-88	30	16	(	(	PUNCT
abr-88	30	17	sas	sas	VERB
abr-88	30	18	no	no	INTJ
abr-88	30	19	.	.	PROPN
abr-88	30	20	59	59	NUM
abr-88	30	21	)	)	PUNCT
abr-88	30	22	and	and	CCONJ
abr-88	30	23	their	their	PRON
abr-88	30	24	predictive	predictive	ADJ
abr-88	30	25	models	model	NOUN
abr-88	30	26	,	,	PUNCT
abr-88	30	27	although	although	SCONJ
abr-88	30	28	predictive	predictive	ADJ
abr-88	30	29	models	model	NOUN
abr-88	30	30	for	for	ADP
abr-88	30	31	governmental	governmental	ADJ
abr-88	30	32	units	unit	NOUN
abr-88	30	33	are	be	AUX
abr-88	30	34	now	now	ADV
abr-88	30	35	available	available	ADJ
abr-88	30	36	(	(	PUNCT
abr-88	30	37	trussel	trussel	NOUN
abr-88	30	38	and	and	CCONJ
abr-88	30	39	patrick	patrick	PROPN
abr-88	30	40	,	,	PUNCT
abr-88	30	41	2009	2009	NUM
abr-88	30	42	)	)	PUNCT
abr-88	30	43	.	.	PUNCT
abr-88	31	1	the	the	DET
abr-88	31	2	for	for	ADP
abr-88	31	3	-	-	PUNCT
abr-88	31	4	profit	profit	NOUN
abr-88	31	5	research	research	NOUN
abr-88	31	6	on	on	ADP
abr-88	31	7	these	these	DET
abr-88	31	8	opinions	opinion	NOUN
abr-88	31	9	consider	consider	VERB
abr-88	31	10	the	the	DET
abr-88	31	11	bankruptcy	bankruptcy	NOUN
abr-88	31	12	probability	probability	NOUN
abr-88	31	13	(	(	PUNCT
abr-88	31	14	hopwood	hopwood	PROPN
abr-88	31	15	,	,	PUNCT
abr-88	31	16	mckeown	mckeown	NOUN
abr-88	31	17	,	,	PUNCT
abr-88	31	18	and	and	CCONJ
abr-88	31	19	mutchler	mutchler	NOUN
abr-88	31	20	,	,	PUNCT
abr-88	31	21	1994	1994	NUM
abr-88	31	22	)	)	PUNCT
abr-88	31	23	from	from	ADP
abr-88	31	24	perceived	perceive	VERB
abr-88	31	25	variables	variable	NOUN
abr-88	31	26	from	from	ADP
abr-88	31	27	other	other	ADJ
abr-88	31	28	stressed	stressed	ADJ
abr-88	31	29	companies	company	NOUN
abr-88	31	30	(	(	PUNCT
abr-88	31	31	mutchler	mutchler	NOUN
abr-88	31	32	,	,	PUNCT
abr-88	31	33	1984	1984	NUM
abr-88	31	34	)	)	PUNCT
abr-88	31	35	,	,	PUNCT
abr-88	31	36	the	the	DET
abr-88	31	37	predictability	predictability	NOUN
abr-88	31	38	of	of	ADP
abr-88	31	39	future	future	ADJ
abr-88	31	40	going	go	VERB
abr-88	31	41	concern	concern	NOUN
abr-88	31	42	issues	issue	NOUN
abr-88	31	43	based	base	VERB
abr-88	31	44	on	on	ADP
abr-88	31	45	prior	prior	ADJ
abr-88	31	46	financial	financial	ADJ
abr-88	31	47	distress	distress	NOUN
abr-88	31	48	(	(	PUNCT
abr-88	31	49	geiger	geiger	PROPN
abr-88	31	50	et	et	PROPN
abr-88	31	51	al	al	PROPN
abr-88	31	52	.	.	PROPN
abr-88	31	53	,	,	PUNCT
abr-88	31	54	2005	2005	NUM
abr-88	31	55	)	)	PUNCT
abr-88	31	56	,	,	PUNCT
abr-88	31	57	the	the	DET
abr-88	31	58	influences	influence	NOUN
abr-88	31	59	of	of	ADP
abr-88	31	60	contrary	contrary	ADJ
abr-88	31	61	information	information	NOUN
abr-88	31	62	(	(	PUNCT
abr-88	31	63	mutchler	mutchler	NOUN
abr-88	31	64	,	,	PUNCT
abr-88	31	65	hopwood	hopwood	PROPN
abr-88	31	66	,	,	PUNCT
abr-88	31	67	and	and	CCONJ
abr-88	31	68	mckeown	mckeown	NOUN
abr-88	31	69	,	,	PUNCT
abr-88	31	70	1997	1997	NUM
abr-88	31	71	)	)	PUNCT
abr-88	31	72	,	,	PUNCT
abr-88	31	73	publicly	publicly	ADV
abr-88	31	74	available	available	ADJ
abr-88	31	75	information	information	NOUN
abr-88	31	76	(	(	PUNCT
abr-88	31	77	mutchler	mutchler	NOUN
abr-88	31	78	,	,	PUNCT
abr-88	31	79	1985	1985	NUM
abr-88	31	80	)	)	PUNCT
abr-88	31	81	,	,	PUNCT
abr-88	31	82	and	and	CCONJ
abr-88	31	83	user	user	NOUN
abr-88	31	84	interpretation	interpretation	NOUN
abr-88	31	85	of	of	ADP
abr-88	31	86	the	the	DET
abr-88	31	87	going	go	VERB
abr-88	31	88	concern	concern	NOUN
abr-88	31	89	opinions	opinion	NOUN
abr-88	31	90	(	(	PUNCT
abr-88	31	91	ponemon	ponemon	NOUN
abr-88	31	92	and	and	CCONJ
abr-88	31	93	raghunandan	raghunandan	PROPN
abr-88	31	94	,	,	PUNCT
abr-88	31	95	1994	1994	NUM
abr-88	31	96	)	)	PUNCT
abr-88	31	97	.	.	PUNCT
abr-88	32	1	whether	whether	SCONJ
abr-88	32	2	to	to	PART
abr-88	32	3	report	report	VERB
abr-88	32	4	a	a	DET
abr-88	32	5	going	go	VERB
abr-88	32	6	concern	concern	NOUN
abr-88	32	7	opinion	opinion	NOUN
abr-88	32	8	:	:	PUNCT
abr-88	32	9	agency	agency	NOUN
abr-88	32	10	and	and	CCONJ
abr-88	32	11	other	other	ADJ
abr-88	32	12	issues	issue	NOUN
abr-88	32	13	in	in	ADP
abr-88	32	14	addition	addition	NOUN
abr-88	32	15	to	to	ADP
abr-88	32	16	the	the	DET
abr-88	32	17	available	available	ADJ
abr-88	32	18	economic	economic	ADJ
abr-88	32	19	information	information	NOUN
abr-88	32	20	,	,	PUNCT
abr-88	32	21	the	the	DET
abr-88	32	22	auditor	auditor	NOUN
abr-88	32	23	considers	consider	VERB
abr-88	32	24	whether	whether	SCONJ
abr-88	32	25	the	the	DET
abr-88	32	26	effect	effect	NOUN
abr-88	32	27	of	of	ADP
abr-88	32	28	the	the	DET
abr-88	32	29	opinion	opinion	NOUN
abr-88	32	30	may	may	AUX
abr-88	32	31	increase	increase	VERB
abr-88	32	32	the	the	DET
abr-88	32	33	likelihood	likelihood	NOUN
abr-88	32	34	of	of	ADP
abr-88	32	35	these	these	DET
abr-88	32	36	past	past	ADJ
abr-88	32	37	negative	negative	ADJ
abr-88	32	38	conditions	condition	NOUN
abr-88	32	39	and	and	CCONJ
abr-88	32	40	bankruptcy	bankruptcy	NOUN
abr-88	32	41	,	,	PUNCT
abr-88	32	42	and	and	CCONJ
abr-88	32	43	thereby	thereby	ADV
abr-88	32	44	increasing	increase	VERB
abr-88	32	45	the	the	DET
abr-88	32	46	corresponding	corresponding	ADJ
abr-88	32	47	legal	legal	ADJ
abr-88	32	48	liability	liability	NOUN
abr-88	32	49	(	(	PUNCT
abr-88	32	50	mutchler	mutchler	NOUN
abr-88	32	51	,	,	PUNCT
abr-88	32	52	1985	1985	NUM
abr-88	32	53	;	;	PUNCT
abr-88	32	54	raghunandan	raghunandan	PROPN
abr-88	32	55	and	and	CCONJ
abr-88	32	56	rama	rama	PROPN
abr-88	32	57	,	,	PUNCT
abr-88	32	58	1995	1995	NUM
abr-88	32	59	;	;	PUNCT
abr-88	32	60	akers	akers	PROPN
abr-88	32	61	.	.	PUNCT
abr-88	33	1	maher	maher	PROPN
abr-88	33	2	,	,	PUNCT
abr-88	33	3	and	and	CCONJ
abr-88	33	4	giacomino	giacomino	PROPN
abr-88	33	5	,	,	PUNCT
abr-88	33	6	2003	2003	NUM
abr-88	33	7	;	;	PUNCT
abr-88	33	8	carcello	carcello	PROPN
abr-88	33	9	and	and	CCONJ
abr-88	33	10	neal	neal	PROPN
abr-88	33	11	,	,	PUNCT
abr-88	33	12	2003	2003	NUM
abr-88	33	13	;	;	PUNCT
abr-88	33	14	bellovary	bellovary	NOUN
abr-88	33	15	,	,	PUNCT
abr-88	33	16	giacomino	giacomino	PROPN
abr-88	33	17	,	,	PUNCT
abr-88	33	18	and	and	CCONJ
abr-88	33	19	akers	aker	NOUN
abr-88	33	20	,	,	PUNCT
abr-88	33	21	2006	2006	NUM
abr-88	33	22	)	)	PUNCT
abr-88	33	23	.	.	PUNCT
abr-88	34	1	a	a	DET
abr-88	34	2	lawsuit	lawsuit	NOUN
abr-88	34	3	from	from	ADP
abr-88	34	4	or	or	CCONJ
abr-88	34	5	dismissal	dismissal	NOUN
abr-88	34	6	by	by	ADP
abr-88	34	7	the	the	DET
abr-88	34	8	client	client	NOUN
abr-88	34	9	may	may	AUX
abr-88	34	10	occur	occur	VERB
abr-88	34	11	even	even	ADV
abr-88	34	12	in	in	ADP
abr-88	34	13	the	the	DET
abr-88	34	14	presence	presence	NOUN
abr-88	34	15	of	of	ADP
abr-88	34	16	predictive	predictive	ADJ
abr-88	34	17	evidence	evidence	NOUN
abr-88	34	18	(	(	PUNCT
abr-88	34	19	akers	akers	PROPN
abr-88	34	20	et	et	PROPN
abr-88	34	21	al	al	PROPN
abr-88	34	22	.	.	PROPN
abr-88	34	23	,	,	PUNCT
abr-88	34	24	2003	2003	NUM
abr-88	34	25	;	;	PUNCT
abr-88	34	26	carcello	carcello	PROPN
abr-88	34	27	and	and	CCONJ
abr-88	34	28	neal	neal	PROPN
abr-88	34	29	,	,	PUNCT
abr-88	34	30	2003	2003	NUM
abr-88	34	31	;	;	PUNCT
abr-88	34	32	raghunandan	raghunandan	PROPN
abr-88	34	33	and	and	CCONJ
abr-88	34	34	rama	rama	PROPN
abr-88	34	35	,	,	PUNCT
abr-88	34	36	1995	1995	NUM
abr-88	34	37	;	;	PUNCT
abr-88	34	38	bellovary	bellovary	NOUN
abr-88	34	39	et	et	PROPN
abr-88	34	40	al	al	PROPN
abr-88	34	41	.	.	PROPN
abr-88	34	42	,	,	PUNCT
abr-88	34	43	2006	2006	NUM
abr-88	34	44	)	)	PUNCT
abr-88	34	45	.	.	PUNCT
abr-88	35	1	in	in	ADP
abr-88	35	2	some	some	DET
abr-88	35	3	cases	case	NOUN
abr-88	35	4	,	,	PUNCT
abr-88	35	5	these	these	DET
abr-88	35	6	conditions	condition	NOUN
abr-88	35	7	create	create	VERB
abr-88	35	8	opinion	opinion	NOUN
abr-88	35	9	shopping	shopping	NOUN
abr-88	35	10	(	(	PUNCT
abr-88	35	11	carcello	carcello	PROPN
abr-88	35	12	and	and	CCONJ
abr-88	35	13	neal	neal	PROPN
abr-88	35	14	2003	2003	NUM
abr-88	35	15	;	;	PUNCT
abr-88	35	16	bellovary	bellovary	NOUN
abr-88	35	17	et	et	PROPN
abr-88	35	18	al	al	PROPN
abr-88	35	19	.	.	PROPN
abr-88	35	20	,	,	PUNCT
abr-88	35	21	2006	2006	NUM
abr-88	35	22	)	)	PUNCT
abr-88	35	23	.	.	PUNCT
abr-88	36	1	type	type	NOUN
abr-88	36	2	i	i	PRON
abr-88	36	3	and	and	CCONJ
abr-88	36	4	type	type	NOUN
abr-88	36	5	ii	ii	NOUN
abr-88	36	6	decision	decision	NOUN
abr-88	36	7	errors	error	NOUN
abr-88	36	8	two	two	NUM
abr-88	36	9	types	type	NOUN
abr-88	36	10	of	of	ADP
abr-88	36	11	misclassifications	misclassification	NOUN
abr-88	36	12	or	or	CCONJ
abr-88	36	13	auditor	auditor	NOUN
abr-88	36	14	errors	error	NOUN
abr-88	36	15	may	may	AUX
abr-88	36	16	occur	occur	VERB
abr-88	36	17	in	in	ADP
abr-88	36	18	reporting	report	VERB
abr-88	36	19	.	.	PUNCT
abr-88	37	1	a	a	DET
abr-88	37	2	type	type	NOUN
abr-88	37	3	1	1	NUM
abr-88	37	4	misclassification	misclassification	NOUN
abr-88	37	5	occurs	occur	VERB
abr-88	37	6	when	when	SCONJ
abr-88	37	7	the	the	DET
abr-88	37	8	client	client	NOUN
abr-88	37	9	remains	remain	VERB
abr-88	37	10	viable	viable	ADJ
abr-88	37	11	after	after	ADP
abr-88	37	12	the	the	DET
abr-88	37	13	issuance	issuance	NOUN
abr-88	37	14	of	of	ADP
abr-88	37	15	a	a	DET
abr-88	37	16	going	go	VERB
abr-88	37	17	concern	concern	NOUN
abr-88	37	18	opinion	opinion	NOUN
abr-88	37	19	.	.	PUNCT
abr-88	38	1	conversely	conversely	ADV
abr-88	38	2	,	,	PUNCT
abr-88	38	3	a	a	DET
abr-88	38	4	type	type	NOUN
abr-88	38	5	ii	ii	NOUN
abr-88	38	6	misclassification	misclassification	NOUN
abr-88	38	7	occurs	occur	VERB
abr-88	38	8	when	when	SCONJ
abr-88	38	9	the	the	DET
abr-88	38	10	client	client	NOUN
abr-88	38	11	declares	declare	VERB
abr-88	38	12	bankruptcy	bankruptcy	NOUN
abr-88	38	13	after	after	ADP
abr-88	38	14	the	the	DET
abr-88	38	15	issuance	issuance	NOUN
abr-88	38	16	an	an	DET
abr-88	38	17	unqualified	unqualified	ADJ
abr-88	38	18	opinion	opinion	NOUN
abr-88	38	19	for	for	ADP
abr-88	38	20	the	the	DET
abr-88	38	21	period	period	NOUN
abr-88	38	22	preceding	precede	VERB
abr-88	38	23	the	the	DET
abr-88	38	24	bankruptcy	bankruptcy	NOUN
abr-88	38	25	filing	filing	NOUN
abr-88	38	26	(	(	PUNCT
abr-88	38	27	geiger	geiger	PROPN
abr-88	38	28	et	et	PROPN
abr-88	38	29	al	al	PROPN
abr-88	38	30	.	.	PROPN
abr-88	38	31	,	,	PUNCT
abr-88	38	32	2005	2005	NUM
abr-88	38	33	)	)	PUNCT
abr-88	38	34	.	.	PUNCT
abr-88	39	1	type	type	PROPN
abr-88	39	2	ii	ii	PROPN
abr-88	39	3	misclassifications	misclassification	NOUN
abr-88	39	4	are	be	AUX
abr-88	39	5	common	common	ADJ
abr-88	39	6	while	while	SCONJ
abr-88	39	7	type	type	NOUN
abr-88	39	8	i	i	PRON
abr-88	39	9	are	be	AUX
abr-88	39	10	not	not	PART
abr-88	39	11	.	.	PUNCT
abr-88	40	1	less	less	ADJ
abr-88	40	2	than	than	ADP
abr-88	40	3	half	half	NOUN
abr-88	40	4	of	of	ADP
abr-88	40	5	businesses	business	NOUN
abr-88	40	6	filing	file	VERB
abr-88	40	7	for	for	ADP
abr-88	40	8	bankruptcy	bankruptcy	NOUN
abr-88	40	9	received	receive	VERB
abr-88	40	10	a	a	DET
abr-88	40	11	going	go	VERB
abr-88	40	12	concern	concern	NOUN
abr-88	40	13	opinion	opinion	NOUN
abr-88	40	14	for	for	ADP
abr-88	40	15	the	the	DET
abr-88	40	16	preceding	precede	VERB
abr-88	40	17	financial	financial	ADJ
abr-88	40	18	statements	statement	NOUN
abr-88	40	19	in	in	ADP
abr-88	40	20	the	the	DET
abr-88	40	21	1980	1980	NUM
abr-88	40	22	’s	’s	PART
abr-88	40	23	(	(	PUNCT
abr-88	40	24	hopwood	hopwood	PROPN
abr-88	40	25	et	et	PROPN
abr-88	40	26	al	al	PROPN
abr-88	40	27	.	.	PROPN
abr-88	40	28	1989	1989	NUM
abr-88	40	29	;	;	PUNCT
abr-88	40	30	raghunandan	raghunandan	PROPN
abr-88	40	31	and	and	CCONJ
abr-88	40	32	rama	rama	PROPN
abr-88	40	33	,	,	PUNCT
abr-88	40	34	1995	1995	NUM
abr-88	40	35	;	;	PUNCT
abr-88	40	36	geiger	geiger	PROPN
abr-88	40	37	et	et	PROPN
abr-88	40	38	al	al	PROPN
abr-88	40	39	.	.	PROPN
abr-88	40	40	,	,	PUNCT
abr-88	40	41	2005	2005	NUM
abr-88	40	42	)	)	PUNCT
abr-88	40	43	.	.	PUNCT
abr-88	41	1	asymmetric	asymmetric	ADJ
abr-88	41	2	payoffs	payoff	NOUN
abr-88	41	3	for	for	ADP
abr-88	41	4	type	type	NOUN
abr-88	41	5	i	i	PRON
abr-88	41	6	and	and	CCONJ
abr-88	41	7	type	type	NOUN
abr-88	41	8	ii	ii	NOUN
abr-88	41	9	decision	decision	NOUN
abr-88	41	10	errors	error	NOUN
abr-88	41	11	the	the	DET
abr-88	41	12	auditor	auditor	NOUN
abr-88	41	13	has	have	VERB
abr-88	41	14	a	a	DET
abr-88	41	15	knowledge	knowledge	NOUN
abr-88	41	16	advantage	advantage	NOUN
abr-88	41	17	over	over	ADP
abr-88	41	18	the	the	DET
abr-88	41	19	principal	principal	NOUN
abr-88	41	20	(	(	PUNCT
abr-88	41	21	school	school	NOUN
abr-88	41	22	district	district	NOUN
abr-88	41	23	taxpayers	taxpayer	NOUN
abr-88	41	24	)	)	PUNCT
abr-88	41	25	because	because	SCONJ
abr-88	41	26	of	of	ADP
abr-88	41	27	the	the	DET
abr-88	41	28	“	"	PUNCT
abr-88	41	29	expertise	expertise	NOUN
abr-88	41	30	,	,	PUNCT
abr-88	41	31	functional	functional	ADJ
abr-88	41	32	indispensability	indispensability	NOUN
abr-88	41	33	,	,	PUNCT
abr-88	41	34	and	and	CCONJ
abr-88	41	35	intrinsic	intrinsic	ADJ
abr-88	41	36	ambiguity	ambiguity	NOUN
abr-88	41	37	associated	associate	VERB
abr-88	41	38	with	with	ADP
abr-88	41	39	the	the	DET
abr-88	41	40	services	service	NOUN
abr-88	41	41	they	they	PRON
abr-88	41	42	provide	provide	VERB
abr-88	41	43	”	"	PUNCT
abr-88	41	44	(	(	PUNCT
abr-88	41	45	sharma	sharma	PROPN
abr-88	41	46	,	,	PUNCT
abr-88	41	47	1997	1997	NUM
abr-88	41	48	,	,	PUNCT
abr-88	41	49	768	768	NUM
abr-88	41	50	)	)	PUNCT
abr-88	41	51	.	.	PUNCT
abr-88	42	1	the	the	DET
abr-88	42	2	cost	cost	NOUN
abr-88	42	3	to	to	ADP
abr-88	42	4	the	the	DET
abr-88	42	5	auditor	auditor	NOUN
abr-88	42	6	of	of	ADP
abr-88	42	7	a	a	DET
abr-88	42	8	type	type	NOUN
abr-88	42	9	i	i	PRON
abr-88	42	10	decision	decision	NOUN
abr-88	42	11	is	be	AUX
abr-88	42	12	likely	likely	ADJ
abr-88	42	13	a	a	DET
abr-88	42	14	loss	loss	NOUN
abr-88	42	15	of	of	ADP
abr-88	42	16	a	a	DET
abr-88	42	17	client	client	NOUN
abr-88	42	18	.	.	PUNCT
abr-88	43	1	the	the	DET
abr-88	43	2	cost	cost	NOUN
abr-88	43	3	of	of	ADP
abr-88	43	4	a	a	DET
abr-88	43	5	type	type	NOUN
abr-88	43	6	ii	ii	NOUN
abr-88	43	7	decision	decision	NOUN
abr-88	43	8	to	to	ADP
abr-88	43	9	the	the	DET
abr-88	43	10	auditor	auditor	NOUN
abr-88	43	11	for	for	ADP
abr-88	43	12	government	government	NOUN
abr-88	43	13	auditors	auditor	NOUN
abr-88	43	14	,	,	PUNCT
abr-88	43	15	is	be	AUX
abr-88	43	16	likely	likely	ADV
abr-88	43	17	minimal	minimal	ADJ
abr-88	43	18	,	,	PUNCT
abr-88	43	19	since	since	SCONJ
abr-88	43	20	their	their	PRON
abr-88	43	21	lawsuits	lawsuit	NOUN
abr-88	43	22	for	for	ADP
abr-88	43	23	these	these	DET
abr-88	43	24	audits	audit	NOUN
abr-88	43	25	are	be	AUX
abr-88	43	26	rare	rare	ADJ
abr-88	43	27	,	,	PUNCT
abr-88	43	28	although	although	SCONJ
abr-88	43	29	the	the	DET
abr-88	43	30	taxpayers	taxpayer	NOUN
abr-88	43	31	may	may	AUX
abr-88	43	32	try	try	VERB
abr-88	43	33	to	to	PART
abr-88	43	34	harm	harm	VERB
abr-88	43	35	the	the	DET
abr-88	43	36	auditors	auditor	NOUN
abr-88	43	37	’	’	PART
abr-88	43	38	reputations	reputation	NOUN
abr-88	43	39	.	.	PUNCT
abr-88	44	1	opportunism	opportunism	NOUN
abr-88	44	2	emerges	emerge	VERB
abr-88	44	3	as	as	SCONJ
abr-88	44	4	the	the	DET
abr-88	44	5	auditors	auditor	NOUN
abr-88	44	6	decide	decide	VERB
abr-88	44	7	in	in	ADP
abr-88	44	8	their	their	PRON
abr-88	44	9	best	good	ADJ
abr-88	44	10	interests	interest	NOUN
abr-88	44	11	to	to	PART
abr-88	44	12	not	not	PART
abr-88	44	13	issue	issue	VERB
abr-88	44	14	a	a	DET
abr-88	44	15	gco	gco	NOUN
abr-88	44	16	.	.	PUNCT
abr-88	45	1	when	when	SCONJ
abr-88	45	2	a	a	DET
abr-88	45	3	gco	gco	NOUN
abr-88	45	4	is	be	AUX
abr-88	45	5	not	not	PART
abr-88	45	6	given	give	VERB
abr-88	45	7	for	for	ADP
abr-88	45	8	bankrupt	bankrupt	ADJ
abr-88	45	9	corporations	corporation	NOUN
abr-88	45	10	,	,	PUNCT
abr-88	45	11	lawsuits	lawsuit	NOUN
abr-88	45	12	from	from	ADP
abr-88	45	13	taxpayers	taxpayer	NOUN
abr-88	45	14	,	,	PUNCT
abr-88	45	15	debt	debt	NOUN
abr-88	45	16	holders	holder	NOUN
abr-88	45	17	and	and	CCONJ
abr-88	45	18	more	more	ADV
abr-88	45	19	also	also	ADV
abr-88	45	20	arise	arise	VERB
abr-88	45	21	,	,	PUNCT
abr-88	45	22	but	but	CCONJ
abr-88	45	23	sas	sas	PROPN
abr-88	45	24	no.59	no.59	PROPN
abr-88	45	25	argues	argue	VERB
abr-88	45	26	that	that	SCONJ
abr-88	45	27	when	when	SCONJ
abr-88	45	28	one	one	PRON
abr-88	45	29	is	be	AUX
abr-88	45	30	given	give	VERB
abr-88	45	31	it	it	PRON
abr-88	45	32	does	do	AUX
abr-88	45	33	not	not	PART
abr-88	45	34	mean	mean	VERB
abr-88	45	35	that	that	SCONJ
abr-88	45	36	the	the	DET
abr-88	45	37	corporation	corporation	NOUN
abr-88	45	38	will	will	AUX
abr-88	45	39	be	be	AUX
abr-88	45	40	solvent	solvent	ADJ
abr-88	45	41	,	,	PUNCT
abr-88	45	42	and	and	CCONJ
abr-88	45	43	in	in	ADP
abr-88	45	44	this	this	DET
abr-88	45	45	case	case	NOUN
abr-88	45	46	the	the	DET
abr-88	45	47	auditor	auditor	NOUN
abr-88	45	48	is	be	AUX
abr-88	45	49	less	less	ADV
abr-88	45	50	likely	likely	ADV
abr-88	45	51	dismissed	dismiss	VERB
abr-88	45	52	.	.	PUNCT
abr-88	46	1	when	when	SCONJ
abr-88	46	2	a	a	DET
abr-88	46	3	gco	gco	NOUN
abr-88	46	4	is	be	AUX
abr-88	46	5	not	not	PART
abr-88	46	6	given	give	VERB
abr-88	46	7	for	for	ADP
abr-88	46	8	bankrupt	bankrupt	ADJ
abr-88	46	9	governmental	governmental	ADJ
abr-88	46	10	units	unit	NOUN
abr-88	46	11	,	,	PUNCT
abr-88	46	12	even	even	ADV
abr-88	46	13	when	when	SCONJ
abr-88	46	14	subsequent	subsequent	ADJ
abr-88	46	15	challenges	challenge	NOUN
abr-88	46	16	are	be	AUX
abr-88	46	17	made	make	VERB
abr-88	46	18	to	to	ADP
abr-88	46	19	the	the	DET
abr-88	46	20	financial	financial	ADJ
abr-88	46	21	statements	statement	NOUN
abr-88	46	22	,	,	PUNCT
abr-88	46	23	the	the	DET
abr-88	46	24	former	former	ADJ
abr-88	46	25	city	city	NOUN
abr-88	46	26	manager	manager	NOUN
abr-88	46	27	is	be	AUX
abr-88	46	28	more	more	ADV
abr-88	46	29	likely	likely	ADJ
abr-88	46	30	to	to	PART
abr-88	46	31	be	be	AUX
abr-88	46	32	sued	sue	VERB
abr-88	46	33	than	than	ADP
abr-88	46	34	the	the	DET
abr-88	46	35	auditors	auditor	NOUN
abr-88	46	36	(	(	PUNCT
abr-88	46	37	e.g.	e.g.	ADV
abr-88	46	38	palmeri	palmeri	NOUN
abr-88	46	39	,	,	PUNCT
abr-88	46	40	2010	2010	NUM
abr-88	46	41	)	)	PUNCT
abr-88	46	42	.	.	PUNCT
abr-88	47	1	also	also	ADV
abr-88	47	2	,	,	PUNCT
abr-88	47	3	since	since	SCONJ
abr-88	47	4	for	for	ADP
abr-88	47	5	the	the	DET
abr-88	47	6	unit	unit	NOUN
abr-88	47	7	,	,	PUNCT
abr-88	47	8	the	the	DET
abr-88	47	9	state	state	NOUN
abr-88	47	10	may	may	AUX
abr-88	47	11	likely	likely	ADV
abr-88	47	12	assume	assume	VERB
abr-88	47	13	the	the	DET
abr-88	47	14	debt	debt	NOUN
abr-88	47	15	,	,	PUNCT
abr-88	47	16	the	the	DET
abr-88	47	17	client	client	NOUN
abr-88	47	18	may	may	AUX
abr-88	47	19	continue	continue	VERB
abr-88	47	20	(	(	PUNCT
abr-88	47	21	but	but	CCONJ
abr-88	47	22	not	not	PART
abr-88	47	23	as	as	ADP
abr-88	47	24	the	the	DET
abr-88	47	25	same	same	ADJ
abr-88	47	26	going	going	NOUN
abr-88	47	27	concern	concern	NOUN
abr-88	47	28	)	)	PUNCT
abr-88	47	29	so	so	SCONJ
abr-88	47	30	arguments	argument	NOUN
abr-88	47	31	for	for	ADP
abr-88	47	32	not	not	PART
abr-88	47	33	giving	give	VERB
abr-88	47	34	a	a	DET
abr-88	47	35	gco	gco	NOUN
abr-88	47	36	remain	remain	NOUN
abr-88	47	37	.	.	PUNCT
abr-88	48	1	next	next	ADV
abr-88	48	2	,	,	PUNCT
abr-88	48	3	because	because	SCONJ
abr-88	48	4	of	of	ADP
abr-88	48	5	the	the	DET
abr-88	48	6	time	time	NOUN
abr-88	48	7	delays	delay	NOUN
abr-88	48	8	due	due	ADP
abr-88	48	9	to	to	ADP
abr-88	48	10	state	state	NOUN
abr-88	48	11	takeovers	takeover	NOUN
abr-88	48	12	,	,	PUNCT
abr-88	48	13	creditors	creditor	NOUN
abr-88	48	14	too	too	ADV
abr-88	48	15	are	be	AUX
abr-88	48	16	more	more	ADV
abr-88	48	17	likely	likely	ADJ
abr-88	48	18	to	to	PART
abr-88	48	19	wait	wait	VERB
abr-88	48	20	and	and	CCONJ
abr-88	48	21	less	less	ADV
abr-88	48	22	likely	likely	ADJ
abr-88	48	23	to	to	PART
abr-88	48	24	sue	sue	VERB
abr-88	48	25	the	the	DET
abr-88	48	26	auditor	auditor	NOUN
abr-88	48	27	.	.	PUNCT
abr-88	49	1	specifically	specifically	ADV
abr-88	49	2	for	for	ADP
abr-88	49	3	durden	durden	PROPN
abr-88	49	4	and	and	CCONJ
abr-88	49	5	sennetti	sennetti	NOUN
abr-88	49	6	advances	advance	NOUN
abr-88	49	7	in	in	ADP
abr-88	49	8	business	business	NOUN
abr-88	49	9	research	research	NOUN
abr-88	49	10	2012	2012	NUM
abr-88	49	11	,	,	PUNCT
abr-88	49	12	vol	vol	NOUN
abr-88	49	13	.	.	PROPN
abr-88	50	1	3	3	NUM
abr-88	50	2	,	,	PUNCT
abr-88	50	3	no	no	INTJ
abr-88	50	4	.	.	NOUN
abr-88	50	5	1	1	NUM
abr-88	50	6	,	,	PUNCT
abr-88	50	7	79	79	NUM
abr-88	50	8	-	-	SYM
abr-88	50	9	89	89	NUM
abr-88	50	10	81	81	NUM
abr-88	50	11	california	california	PROPN
abr-88	50	12	school	school	NOUN
abr-88	50	13	districts	district	NOUN
abr-88	50	14	,	,	PUNCT
abr-88	50	15	there	there	PRON
abr-88	50	16	exists	exist	VERB
abr-88	50	17	an	an	DET
abr-88	50	18	additional	additional	ADJ
abr-88	50	19	funding	funding	NOUN
abr-88	50	20	source	source	NOUN
abr-88	50	21	(	(	PUNCT
abr-88	50	22	loan	loan	NOUN
abr-88	50	23	)	)	PUNCT
abr-88	50	24	from	from	ADP
abr-88	50	25	the	the	DET
abr-88	50	26	state	state	NOUN
abr-88	50	27	of	of	ADP
abr-88	50	28	california	california	PROPN
abr-88	50	29	after	after	SCONJ
abr-88	50	30	the	the	DET
abr-88	50	31	school	school	NOUN
abr-88	50	32	district	district	NOUN
abr-88	50	33	declares	declare	VERB
abr-88	50	34	insolvency	insolvency	NOUN
abr-88	50	35	,	,	PUNCT
abr-88	50	36	thereby	thereby	ADV
abr-88	50	37	again	again	ADV
abr-88	50	38	reducing	reduce	VERB
abr-88	50	39	the	the	DET
abr-88	50	40	likelihood	likelihood	NOUN
abr-88	50	41	of	of	ADP
abr-88	50	42	taxpayer	taxpayer	NOUN
abr-88	50	43	lawsuits	lawsuit	NOUN
abr-88	50	44	and	and	CCONJ
abr-88	50	45	reducing	reduce	VERB
abr-88	50	46	auditors	auditor	NOUN
abr-88	50	47	’	’	PART
abr-88	50	48	concerns	concern	NOUN
abr-88	50	49	of	of	ADP
abr-88	50	50	client	client	NOUN
abr-88	50	51	retention	retention	NOUN
abr-88	50	52	(	(	PUNCT
abr-88	50	53	state	state	NOUN
abr-88	50	54	of	of	ADP
abr-88	50	55	california	california	PROPN
abr-88	50	56	,	,	PUNCT
abr-88	50	57	2009	2009	NUM
abr-88	50	58	)	)	PUNCT
abr-88	50	59	,	,	PUNCT
abr-88	50	60	and	and	CCONJ
abr-88	50	61	reducing	reduce	VERB
abr-88	50	62	the	the	DET
abr-88	50	63	likelihood	likelihood	NOUN
abr-88	50	64	of	of	ADP
abr-88	50	65	a	a	DET
abr-88	50	66	gco	gco	NOUN
abr-88	50	67	.	.	PUNCT
abr-88	51	1	next	next	ADV
abr-88	51	2	,	,	PUNCT
abr-88	51	3	given	give	VERB
abr-88	51	4	the	the	DET
abr-88	51	5	unit	unit	NOUN
abr-88	51	6	’s	’s	PART
abr-88	51	7	poor	poor	ADJ
abr-88	51	8	financial	financial	ADJ
abr-88	51	9	condition	condition	NOUN
abr-88	51	10	,	,	PUNCT
abr-88	51	11	the	the	DET
abr-88	51	12	collection	collection	NOUN
abr-88	51	13	of	of	ADP
abr-88	51	14	the	the	DET
abr-88	51	15	audit	audit	NOUN
abr-88	51	16	fees	fee	VERB
abr-88	51	17	themselves	themselves	PRON
abr-88	51	18	or	or	CCONJ
abr-88	51	19	even	even	ADV
abr-88	51	20	client	client	NOUN
abr-88	51	21	retention	retention	NOUN
abr-88	51	22	may	may	AUX
abr-88	51	23	be	be	AUX
abr-88	51	24	in	in	ADP
abr-88	51	25	doubt	doubt	NOUN
abr-88	51	26	,	,	PUNCT
abr-88	51	27	and	and	CCONJ
abr-88	51	28	since	since	SCONJ
abr-88	51	29	the	the	DET
abr-88	51	30	fees	fee	NOUN
abr-88	51	31	themselves	themselves	PRON
abr-88	51	32	may	may	AUX
abr-88	51	33	be	be	AUX
abr-88	51	34	so	so	ADV
abr-88	51	35	low	low	ADJ
abr-88	51	36	,	,	PUNCT
abr-88	51	37	or	or	CCONJ
abr-88	51	38	even	even	ADV
abr-88	51	39	not	not	PART
abr-88	51	40	sufficiently	sufficiently	ADV
abr-88	51	41	budgeted	budget	VERB
abr-88	51	42	,	,	PUNCT
abr-88	51	43	that	that	SCONJ
abr-88	51	44	the	the	DET
abr-88	51	45	corresponding	corresponding	ADJ
abr-88	51	46	quality	quality	NOUN
abr-88	51	47	of	of	ADP
abr-88	51	48	audit	audit	NOUN
abr-88	51	49	itself	itself	PRON
abr-88	51	50	may	may	AUX
abr-88	51	51	low	low	VERB
abr-88	51	52	and	and	CCONJ
abr-88	51	53	the	the	DET
abr-88	51	54	gco	gco	PROPN
abr-88	51	55	evidence	evidence	NOUN
abr-88	51	56	produced	produce	VERB
abr-88	51	57	insufficient	insufficient	ADJ
abr-88	51	58	for	for	ADP
abr-88	51	59	this	this	DET
abr-88	51	60	opinion	opinion	NOUN
abr-88	51	61	,	,	PUNCT
abr-88	51	62	following	follow	VERB
abr-88	51	63	low	low	ADJ
abr-88	51	64	auditor	auditor	NOUN
abr-88	51	65	-	-	PUNCT
abr-88	51	66	budgeted	budget	VERB
abr-88	51	67	costs	cost	NOUN
abr-88	51	68	.	.	PUNCT
abr-88	52	1	finally	finally	ADV
abr-88	52	2	,	,	PUNCT
abr-88	52	3	the	the	DET
abr-88	52	4	first	first	ADJ
abr-88	52	5	to	to	PART
abr-88	52	6	feel	feel	VERB
abr-88	52	7	the	the	DET
abr-88	52	8	bankruptcy	bankruptcy	NOUN
abr-88	52	9	consequences	consequence	NOUN
abr-88	52	10	are	be	AUX
abr-88	52	11	the	the	DET
abr-88	52	12	unit	unit	NOUN
abr-88	52	13	’s	’s	PART
abr-88	52	14	employees	employee	NOUN
abr-88	52	15	,	,	PUNCT
abr-88	52	16	less	less	ADV
abr-88	52	17	likely	likely	ADJ
abr-88	52	18	as	as	ADP
abr-88	52	19	a	a	DET
abr-88	52	20	individuals	individual	NOUN
abr-88	52	21	to	to	PART
abr-88	52	22	sue	sue	VERB
abr-88	52	23	,	,	PUNCT
abr-88	52	24	but	but	CCONJ
abr-88	52	25	more	more	ADV
abr-88	52	26	likely	likely	ADJ
abr-88	52	27	to	to	PART
abr-88	52	28	sue	sue	VERB
abr-88	52	29	as	as	ADP
abr-88	52	30	part	part	NOUN
abr-88	52	31	of	of	ADP
abr-88	52	32	a	a	DET
abr-88	52	33	union	union	NOUN
abr-88	52	34	,	,	PUNCT
abr-88	52	35	if	if	SCONJ
abr-88	52	36	one	one	PRON
abr-88	52	37	is	be	AUX
abr-88	52	38	permitted	permit	VERB
abr-88	52	39	.	.	PUNCT
abr-88	53	1	again	again	ADV
abr-88	53	2	these	these	DET
abr-88	53	3	lawsuits	lawsuit	NOUN
abr-88	53	4	are	be	AUX
abr-88	53	5	more	more	ADV
abr-88	53	6	likely	likely	ADJ
abr-88	53	7	first	first	ADV
abr-88	53	8	against	against	ADP
abr-88	53	9	management	management	NOUN
abr-88	53	10	than	than	ADP
abr-88	53	11	the	the	DET
abr-88	53	12	auditors	auditor	NOUN
abr-88	53	13	,	,	PUNCT
abr-88	53	14	reducing	reduce	VERB
abr-88	53	15	once	once	ADV
abr-88	53	16	again	again	ADV
abr-88	53	17	the	the	DET
abr-88	53	18	likelihood	likelihood	NOUN
abr-88	53	19	of	of	ADP
abr-88	53	20	the	the	DET
abr-88	53	21	gco	gco	PROPN
abr-88	53	22	.	.	PUNCT
abr-88	54	1	public	public	ADJ
abr-88	54	2	interest	interest	NOUN
abr-88	54	3	arguments	argument	NOUN
abr-88	54	4	for	for	ADP
abr-88	54	5	increasing	increase	VERB
abr-88	54	6	the	the	DET
abr-88	54	7	likelihood	likelihood	NOUN
abr-88	54	8	of	of	ADP
abr-88	54	9	the	the	DET
abr-88	54	10	gco	gco	PROPN
abr-88	54	11	against	against	ADP
abr-88	54	12	this	this	PRON
abr-88	54	13	,	,	PUNCT
abr-88	54	14	the	the	DET
abr-88	54	15	public	public	ADJ
abr-88	54	16	interest	interest	NOUN
abr-88	54	17	stakeholders	stakeholder	NOUN
abr-88	54	18	,	,	PUNCT
abr-88	54	19	too	too	ADV
abr-88	54	20	numerous	numerous	ADJ
abr-88	54	21	to	to	PART
abr-88	54	22	mention	mention	VERB
abr-88	54	23	and	and	CCONJ
abr-88	54	24	unaware	unaware	ADJ
abr-88	54	25	of	of	ADP
abr-88	54	26	the	the	DET
abr-88	54	27	consequences	consequence	NOUN
abr-88	54	28	of	of	ADP
abr-88	54	29	bankruptcy	bankruptcy	NOUN
abr-88	54	30	or	or	CCONJ
abr-88	54	31	extreme	extreme	ADJ
abr-88	54	32	financial	financial	ADJ
abr-88	54	33	stress	stress	NOUN
abr-88	54	34	conditions	condition	NOUN
abr-88	54	35	,	,	PUNCT
abr-88	54	36	and	and	CCONJ
abr-88	54	37	as	as	ADP
abr-88	54	38	voters	voter	NOUN
abr-88	54	39	,	,	PUNCT
abr-88	54	40	do	do	AUX
abr-88	54	41	demand	demand	VERB
abr-88	54	42	more	more	ADJ
abr-88	54	43	warnings	warning	NOUN
abr-88	54	44	from	from	ADP
abr-88	54	45	the	the	DET
abr-88	54	46	accountants	accountant	NOUN
abr-88	54	47	.	.	PUNCT
abr-88	55	1	the	the	DET
abr-88	55	2	consequences	consequence	NOUN
abr-88	55	3	can	can	AUX
abr-88	55	4	be	be	AUX
abr-88	55	5	too	too	ADV
abr-88	55	6	severe	severe	ADJ
abr-88	55	7	:	:	PUNCT
abr-88	55	8	closed	closed	ADJ
abr-88	55	9	police	police	NOUN
abr-88	55	10	stations	station	NOUN
abr-88	55	11	and	and	CCONJ
abr-88	55	12	less	less	ADJ
abr-88	55	13	protection	protection	NOUN
abr-88	55	14	for	for	ADP
abr-88	55	15	cities	city	NOUN
abr-88	55	16	in	in	ADP
abr-88	55	17	california	california	PROPN
abr-88	55	18	(	(	PUNCT
abr-88	55	19	sanchez	sanchez	PROPN
abr-88	55	20	,	,	PUNCT
abr-88	55	21	2010	2010	NUM
abr-88	55	22	)	)	PUNCT
abr-88	55	23	,	,	PUNCT
abr-88	55	24	failed	fail	VERB
abr-88	55	25	city	city	NOUN
abr-88	55	26	water	water	NOUN
abr-88	55	27	and	and	CCONJ
abr-88	55	28	fire	fire	NOUN
abr-88	55	29	systems	system	NOUN
abr-88	55	30	and	and	CCONJ
abr-88	55	31	higher	high	ADJ
abr-88	55	32	housing	housing	NOUN
abr-88	55	33	insurance	insurance	NOUN
abr-88	55	34	in	in	ADP
abr-88	55	35	harrisburg	harrisburg	PROPN
abr-88	55	36	,	,	PUNCT
abr-88	55	37	pennsylvania	pennsylvania	PROPN
abr-88	55	38	(	(	PUNCT
abr-88	55	39	mcnichol	mcnichol	PROPN
abr-88	55	40	,	,	PUNCT
abr-88	55	41	2010	2010	NUM
abr-88	55	42	)	)	PUNCT
abr-88	55	43	.	.	PUNCT
abr-88	56	1	in	in	ADP
abr-88	56	2	georgia	georgia	PROPN
abr-88	56	3	,	,	PUNCT
abr-88	56	4	bankrupt	bankrupt	ADJ
abr-88	56	5	school	school	NOUN
abr-88	56	6	districts	district	NOUN
abr-88	56	7	create	create	VERB
abr-88	56	8	non	non	ADJ
abr-88	56	9	-	-	ADJ
abr-88	56	10	accredited	accredited	ADJ
abr-88	56	11	high	high	ADJ
abr-88	56	12	school	school	NOUN
abr-88	56	13	degrees	degree	NOUN
abr-88	56	14	and	and	CCONJ
abr-88	56	15	las	las	PROPN
abr-88	56	16	vegas	vegas	PROPN
abr-88	56	17	,	,	PUNCT
abr-88	56	18	nevada	nevada	PROPN
abr-88	56	19	,	,	PUNCT
abr-88	56	20	closed	close	VERB
abr-88	56	21	city	city	NOUN
abr-88	56	22	-	-	PUNCT
abr-88	56	23	supported	support	VERB
abr-88	56	24	cancer	cancer	NOUN
abr-88	56	25	and	and	CCONJ
abr-88	56	26	kidney	kidney	NOUN
abr-88	56	27	units	unit	NOUN
abr-88	56	28	for	for	ADP
abr-88	56	29	urgent	urgent	ADJ
abr-88	56	30	care	care	NOUN
abr-88	56	31	.	.	PUNCT
abr-88	57	1	these	these	DET
abr-88	57	2	events	event	NOUN
abr-88	57	3	argue	argue	VERB
abr-88	57	4	for	for	ADP
abr-88	57	5	increasing	increase	VERB
abr-88	57	6	the	the	DET
abr-88	57	7	auditors	auditor	NOUN
abr-88	57	8	’	’	PART
abr-88	57	9	evidence	evidence	NOUN
abr-88	57	10	for	for	ADP
abr-88	57	11	the	the	DET
abr-88	57	12	supply	supply	NOUN
abr-88	57	13	of	of	ADP
abr-88	57	14	gcos	gcos	PROPN
abr-88	57	15	:	:	PUNCT
abr-88	57	16	the	the	DET
abr-88	57	17	“	"	PUNCT
abr-88	57	18	hope	hope	NOUN
abr-88	57	19	is	be	AUX
abr-88	57	20	that	that	SCONJ
abr-88	57	21	issuing	issue	VERB
abr-88	57	22	a	a	DET
abr-88	57	23	going	go	VERB
abr-88	57	24	-	-	PUNCT
abr-88	57	25	concern	concern	NOUN
abr-88	57	26	opinion	opinion	NOUN
abr-88	57	27	might	might	AUX
abr-88	57	28	promote	promote	VERB
abr-88	57	29	timelier	timely	ADJ
abr-88	57	30	rescue	rescue	NOUN
abr-88	57	31	activity	activity	NOUN
abr-88	57	32	”	"	PUNCT
abr-88	57	33	(	(	PUNCT
abr-88	57	34	venuti	venuti	PROPN
abr-88	57	35	,	,	PUNCT
abr-88	57	36	2004	2004	NUM
abr-88	57	37	:	:	PUNCT
abr-88	57	38	41	41	NUM
abr-88	57	39	)	)	PUNCT
abr-88	57	40	.	.	PUNCT
abr-88	58	1	audit	audit	NOUN
abr-88	58	2	evidence	evidence	NOUN
abr-88	58	3	for	for	ADP
abr-88	58	4	the	the	DET
abr-88	58	5	bankruptcy	bankruptcy	NOUN
abr-88	58	6	of	of	ADP
abr-88	58	7	governmental	governmental	ADJ
abr-88	58	8	units	unit	NOUN
abr-88	58	9	local	local	ADJ
abr-88	58	10	governments	government	NOUN
abr-88	58	11	are	be	AUX
abr-88	58	12	able	able	ADJ
abr-88	58	13	to	to	PART
abr-88	58	14	file	file	VERB
abr-88	58	15	for	for	ADP
abr-88	58	16	bankruptcy	bankruptcy	NOUN
abr-88	58	17	under	under	ADP
abr-88	58	18	the	the	DET
abr-88	58	19	municipal	municipal	ADJ
abr-88	58	20	bankruptcy	bankruptcy	NOUN
abr-88	58	21	act	act	NOUN
abr-88	58	22	of	of	ADP
abr-88	58	23	1937	1937	NUM
abr-88	58	24	and	and	CCONJ
abr-88	58	25	579	579	NUM
abr-88	58	26	municipalities	municipality	NOUN
abr-88	58	27	have	have	AUX
abr-88	58	28	filed	file	VERB
abr-88	58	29	for	for	ADP
abr-88	58	30	bankruptcy	bankruptcy	NOUN
abr-88	58	31	since	since	SCONJ
abr-88	58	32	the	the	DET
abr-88	58	33	passage	passage	NOUN
abr-88	58	34	of	of	ADP
abr-88	58	35	the	the	DET
abr-88	58	36	legislation	legislation	NOUN
abr-88	58	37	(	(	PUNCT
abr-88	58	38	landry	landry	NOUN
abr-88	58	39	and	and	CCONJ
abr-88	58	40	deal	deal	NOUN
abr-88	58	41	,	,	PUNCT
abr-88	58	42	2008	2008	NUM
abr-88	58	43	)	)	PUNCT
abr-88	58	44	.	.	PUNCT
abr-88	59	1	park	park	NOUN
abr-88	59	2	(	(	PUNCT
abr-88	59	3	2004	2004	NUM
abr-88	59	4	)	)	PUNCT
abr-88	59	5	considers	consider	VERB
abr-88	59	6	the	the	DET
abr-88	59	7	causes	cause	NOUN
abr-88	59	8	of	of	ADP
abr-88	59	9	municipal	municipal	ADJ
abr-88	59	10	cash	cash	NOUN
abr-88	59	11	shortages	shortage	NOUN
abr-88	59	12	and	and	CCONJ
abr-88	59	13	bankruptcies	bankruptcy	NOUN
abr-88	59	14	.	.	PUNCT
abr-88	60	1	research	research	NOUN
abr-88	60	2	on	on	ADP
abr-88	60	3	audit	audit	NOUN
abr-88	60	4	opinions	opinion	NOUN
abr-88	60	5	associated	associate	VERB
abr-88	60	6	with	with	ADP
abr-88	60	7	these	these	PRON
abr-88	60	8	begins	begin	VERB
abr-88	60	9	with	with	ADP
abr-88	60	10	belluomini	belluomini	PROPN
abr-88	60	11	(	(	PUNCT
abr-88	60	12	1977	1977	NUM
abr-88	60	13	)	)	PUNCT
abr-88	60	14	who	who	PRON
abr-88	60	15	provides	provide	VERB
abr-88	60	16	the	the	DET
abr-88	60	17	variables	variable	NOUN
abr-88	60	18	in	in	ADP
abr-88	60	19	table	table	NOUN
abr-88	60	20	1	1	NUM
abr-88	60	21	to	to	PART
abr-88	60	22	be	be	AUX
abr-88	60	23	considered	consider	VERB
abr-88	60	24	before	before	ADP
abr-88	60	25	providing	provide	VERB
abr-88	60	26	a	a	DET
abr-88	60	27	going	go	VERB
abr-88	60	28	concern	concern	NOUN
abr-88	60	29	opinion	opinion	NOUN
abr-88	60	30	for	for	ADP
abr-88	60	31	governmental	governmental	ADJ
abr-88	60	32	units	unit	NOUN
abr-88	60	33	.	.	PUNCT
abr-88	61	1	table	table	NOUN
abr-88	61	2	1	1	NUM
abr-88	61	3	:	:	PUNCT
abr-88	61	4	going	go	VERB
abr-88	61	5	concern	concern	NOUN
abr-88	61	6	considerations	consideration	NOUN
abr-88	61	7	for	for	ADP
abr-88	61	8	governmental	governmental	ADJ
abr-88	61	9	units	unit	NOUN
abr-88	61	10	1	1	NUM
abr-88	61	11	.	.	PUNCT
abr-88	61	12	significant	significant	ADJ
abr-88	61	13	interfund	interfund	NOUN
abr-88	61	14	receivables	receivables	NOUN
abr-88	61	15	or	or	CCONJ
abr-88	61	16	receivables	receivables	NOUN
abr-88	61	17	from	from	ADP
abr-88	61	18	other	other	ADJ
abr-88	61	19	governmental	governmental	ADJ
abr-88	61	20	units	unit	NOUN
abr-88	61	21	may	may	AUX
abr-88	61	22	not	not	PART
abr-88	61	23	be	be	AUX
abr-88	61	24	realizable	realizable	ADJ
abr-88	61	25	in	in	ADP
abr-88	61	26	full	full	ADJ
abr-88	61	27	;	;	PUNCT
abr-88	61	28	as	as	ADP
abr-88	61	29	a	a	DET
abr-88	61	30	result	result	NOUN
abr-88	61	31	,	,	PUNCT
abr-88	61	32	the	the	DET
abr-88	61	33	unit	unit	NOUN
abr-88	61	34	will	will	AUX
abr-88	61	35	have	have	VERB
abr-88	61	36	significant	significant	ADJ
abr-88	61	37	cash	cash	NOUN
abr-88	61	38	flow	flow	NOUN
abr-88	61	39	problems	problem	NOUN
abr-88	61	40	.	.	PUNCT
abr-88	62	1	2	2	X
abr-88	62	2	.	.	X
abr-88	62	3	taxable	taxable	ADJ
abr-88	62	4	property	property	NOUN
abr-88	62	5	values	value	NOUN
abr-88	62	6	may	may	AUX
abr-88	62	7	be	be	AUX
abr-88	62	8	decreasing	decrease	VERB
abr-88	62	9	and/or	and/or	CCONJ
abr-88	62	10	delinquent	delinquent	ADJ
abr-88	62	11	taxes	taxis	NOUN
abr-88	62	12	as	as	SCONJ
abr-88	62	13	a	a	DET
abr-88	62	14	percentage	percentage	NOUN
abr-88	62	15	of	of	ADP
abr-88	62	16	the	the	DET
abr-88	62	17	total	total	ADJ
abr-88	62	18	tax	tax	NOUN
abr-88	62	19	levy	levy	NOUN
abr-88	62	20	may	may	AUX
abr-88	62	21	be	be	AUX
abr-88	62	22	increasing	increase	VERB
abr-88	62	23	and	and	CCONJ
abr-88	62	24	the	the	DET
abr-88	62	25	current	current	ADJ
abr-88	62	26	tax	tax	NOUN
abr-88	62	27	rate	rate	NOUN
abr-88	62	28	may	may	AUX
abr-88	62	29	be	be	AUX
abr-88	62	30	approaching	approach	VERB
abr-88	62	31	the	the	DET
abr-88	62	32	maximum	maximum	ADJ
abr-88	62	33	legal	legal	ADJ
abr-88	62	34	limit	limit	NOUN
abr-88	62	35	.	.	PUNCT
abr-88	63	1	as	as	ADP
abr-88	63	2	a	a	DET
abr-88	63	3	result	result	NOUN
abr-88	63	4	,	,	PUNCT
abr-88	63	5	if	if	SCONJ
abr-88	63	6	there	there	PRON
abr-88	63	7	are	be	VERB
abr-88	63	8	no	no	DET
abr-88	63	9	other	other	ADJ
abr-88	63	10	revenue	revenue	NOUN
abr-88	63	11	sources	source	NOUN
abr-88	63	12	,	,	PUNCT
abr-88	63	13	the	the	DET
abr-88	63	14	unit	unit	NOUN
abr-88	63	15	may	may	AUX
abr-88	63	16	not	not	PART
abr-88	63	17	be	be	AUX
abr-88	63	18	able	able	ADJ
abr-88	63	19	to	to	PART
abr-88	63	20	provide	provide	VERB
abr-88	63	21	adequate	adequate	ADJ
abr-88	63	22	levels	level	NOUN
abr-88	63	23	of	of	ADP
abr-88	63	24	service	service	NOUN
abr-88	63	25	and	and	CCONJ
abr-88	63	26	meet	meet	VERB
abr-88	63	27	debt	debt	NOUN
abr-88	63	28	obligations	obligation	NOUN
abr-88	63	29	.	.	PUNCT
abr-88	64	1	3	3	X
abr-88	64	2	.	.	X
abr-88	64	3	the	the	DET
abr-88	64	4	unit	unit	NOUN
abr-88	64	5	's	's	PART
abr-88	64	6	actual	actual	ADJ
abr-88	64	7	expenditures	expenditure	NOUN
abr-88	64	8	may	may	AUX
abr-88	64	9	have	have	AUX
abr-88	64	10	been	be	AUX
abr-88	64	11	in	in	ADP
abr-88	64	12	excess	excess	NOUN
abr-88	64	13	of	of	ADP
abr-88	64	14	budgeted	budget	VERB
abr-88	64	15	expenditures	expenditure	NOUN
abr-88	64	16	for	for	ADP
abr-88	64	17	one	one	NUM
abr-88	64	18	or	or	CCONJ
abr-88	64	19	more	more	ADJ
abr-88	64	20	years	year	NOUN
abr-88	64	21	and/or	and/or	CCONJ
abr-88	64	22	actual	actual	ADJ
abr-88	64	23	revenues	revenue	NOUN
abr-88	64	24	may	may	AUX
abr-88	64	25	have	have	AUX
abr-88	64	26	fallen	fall	VERB
abr-88	64	27	short	short	ADV
abr-88	64	28	of	of	ADP
abr-88	64	29	budgeted	budget	VERB
abr-88	64	30	revenues	revenue	NOUN
abr-88	64	31	for	for	ADP
abr-88	64	32	a	a	DET
abr-88	64	33	year	year	NOUN
abr-88	64	34	of	of	ADP
abr-88	64	35	more	more	ADJ
abr-88	64	36	.	.	PUNCT
abr-88	65	1	4	4	X
abr-88	65	2	.	.	X
abr-88	65	3	on	on	ADP
abr-88	65	4	a	a	DET
abr-88	65	5	per	per	ADP
abr-88	65	6	capita	capita	NOUN
abr-88	65	7	basis	basis	NOUN
abr-88	65	8	,	,	PUNCT
abr-88	65	9	bonded	bond	VERB
abr-88	65	10	debt	debt	NOUN
abr-88	65	11	or	or	CCONJ
abr-88	65	12	expenditures	expenditure	NOUN
abr-88	65	13	may	may	AUX
abr-88	65	14	have	have	AUX
abr-88	65	15	increased	increase	VERB
abr-88	65	16	at	at	ADP
abr-88	65	17	a	a	DET
abr-88	65	18	rate	rate	NOUN
abr-88	65	19	in	in	ADP
abr-88	65	20	excess	excess	NOUN
abr-88	65	21	of	of	ADP
abr-88	65	22	inflation	inflation	NOUN
abr-88	65	23	.	.	PUNCT
abr-88	66	1	5	5	X
abr-88	66	2	.	.	X
abr-88	66	3	salaries	salary	NOUN
abr-88	66	4	and	and	CCONJ
abr-88	66	5	fringe	fringe	NOUN
abr-88	66	6	benefits	benefit	NOUN
abr-88	66	7	may	may	AUX
abr-88	66	8	have	have	AUX
abr-88	66	9	increased	increase	VERB
abr-88	66	10	as	as	ADP
abr-88	66	11	a	a	DET
abr-88	66	12	percentage	percentage	NOUN
abr-88	66	13	of	of	ADP
abr-88	66	14	total	total	ADJ
abr-88	66	15	expenditures	expenditure	NOUN
abr-88	66	16	without	without	ADP
abr-88	66	17	an	an	DET
abr-88	66	18	offsetting	offset	VERB
abr-88	66	19	increase	increase	NOUN
abr-88	66	20	in	in	ADP
abr-88	66	21	productivity	productivity	NOUN
abr-88	66	22	.	.	PUNCT
abr-88	67	1	6	6	NUM
abr-88	67	2	.	.	X
abr-88	67	3	substantial	substantial	ADJ
abr-88	67	4	unfunded	unfunded	ADJ
abr-88	67	5	pension	pension	NOUN
abr-88	67	6	liabilities	liability	NOUN
abr-88	67	7	requiring	require	VERB
abr-88	67	8	significant	significant	ADJ
abr-88	67	9	funding	funding	NOUN
abr-88	67	10	in	in	ADP
abr-88	67	11	future	future	ADJ
abr-88	67	12	years	year	NOUN
abr-88	67	13	may	may	AUX
abr-88	67	14	exist	exist	VERB
abr-88	67	15	.	.	PUNCT
abr-88	68	1	7	7	X
abr-88	68	2	.	.	X
abr-88	68	3	the	the	DET
abr-88	68	4	unit	unit	NOUN
abr-88	68	5	may	may	AUX
abr-88	68	6	use	use	VERB
abr-88	68	7	long	long	ADJ
abr-88	68	8	term	term	NOUN
abr-88	68	9	debt	debt	NOUN
abr-88	68	10	to	to	PART
abr-88	68	11	finance	finance	VERB
abr-88	68	12	current	current	ADJ
abr-88	68	13	operations	operation	NOUN
abr-88	68	14	or	or	CCONJ
abr-88	68	15	to	to	PART
abr-88	68	16	meet	meet	VERB
abr-88	68	17	debt	debt	NOUN
abr-88	68	18	service	service	NOUN
abr-88	68	19	requirements	requirement	NOUN
abr-88	68	20	.	.	PUNCT
abr-88	69	1	8	8	X
abr-88	69	2	.	.	X
abr-88	69	3	there	there	PRON
abr-88	69	4	may	may	AUX
abr-88	69	5	be	be	AUX
abr-88	69	6	increasing	increase	VERB
abr-88	69	7	amounts	amount	NOUN
abr-88	69	8	of	of	ADP
abr-88	69	9	short	short	ADJ
abr-88	69	10	term	term	NOUN
abr-88	69	11	borrowings	borrowing	NOUN
abr-88	69	12	that	that	PRON
abr-88	69	13	are	be	AUX
abr-88	69	14	not	not	PART
abr-88	69	15	liquidated	liquidate	VERB
abr-88	69	16	on	on	ADP
abr-88	69	17	a	a	DET
abr-88	69	18	timely	timely	ADJ
abr-88	69	19	basis	basis	NOUN
abr-88	69	20	.	.	PUNCT
abr-88	70	1	9	9	X
abr-88	70	2	.	.	X
abr-88	70	3	the	the	DET
abr-88	70	4	unit	unit	NOUN
abr-88	70	5	may	may	AUX
abr-88	70	6	be	be	AUX
abr-88	70	7	unable	unable	ADJ
abr-88	70	8	to	to	PART
abr-88	70	9	issue	issue	VERB
abr-88	70	10	long	long	ADJ
abr-88	70	11	term	term	NOUN
abr-88	70	12	debt	debt	NOUN
abr-88	70	13	to	to	PART
abr-88	70	14	pay	pay	VERB
abr-88	70	15	off	off	ADP
abr-88	70	16	bond	bond	NOUN
abr-88	70	17	anticipation	anticipation	NOUN
abr-88	70	18	notes	note	NOUN
abr-88	70	19	.	.	PUNCT
abr-88	71	1	10	10	NUM
abr-88	71	2	.	.	PUNCT
abr-88	71	3	enterprise	enterprise	NOUN
abr-88	71	4	fund	fund	NOUN
abr-88	71	5	activities	activity	NOUN
abr-88	71	6	may	may	AUX
abr-88	71	7	not	not	PART
abr-88	71	8	be	be	AUX
abr-88	71	9	able	able	ADJ
abr-88	71	10	to	to	PART
abr-88	71	11	continue	continue	VERB
abr-88	71	12	as	as	ADP
abr-88	71	13	a	a	DET
abr-88	71	14	result	result	NOUN
abr-88	71	15	of	of	ADP
abr-88	71	16	a	a	DET
abr-88	71	17	lack	lack	NOUN
abr-88	71	18	of	of	ADP
abr-88	71	19	operating	operating	NOUN
abr-88	71	20	funds	fund	NOUN
abr-88	71	21	,	,	PUNCT
abr-88	71	22	because	because	SCONJ
abr-88	71	23	of	of	ADP
abr-88	71	24	continuing	continue	VERB
abr-88	71	25	operating	operate	VERB
abr-88	71	26	deficits	deficit	NOUN
abr-88	71	27	and/or	and/or	CCONJ
abr-88	71	28	the	the	DET
abr-88	71	29	failure	failure	NOUN
abr-88	71	30	to	to	PART
abr-88	71	31	obtain	obtain	VERB
abr-88	71	32	grants	grant	NOUN
abr-88	71	33	-	-	PUNCT
abr-88	71	34	in	in	ADP
abr-88	71	35	-	-	PUNCT
abr-88	71	36	aid	aid	NOUN
abr-88	71	37	from	from	ADP
abr-88	71	38	other	other	ADJ
abr-88	71	39	governmental	governmental	ADJ
abr-88	71	40	units	unit	NOUN
abr-88	71	41	to	to	PART
abr-88	71	42	subsidize	subsidize	VERB
abr-88	71	43	operations	operation	NOUN
abr-88	71	44	.	.	PUNCT
abr-88	72	1	11	11	NUM
abr-88	72	2	.	.	PUNCT
abr-88	73	1	the	the	DET
abr-88	73	2	unit	unit	NOUN
abr-88	73	3	's	's	PART
abr-88	73	4	bonds	bond	NOUN
abr-88	73	5	may	may	AUX
abr-88	73	6	be	be	AUX
abr-88	73	7	downgraded	downgrade	VERB
abr-88	73	8	by	by	ADP
abr-88	73	9	a	a	DET
abr-88	73	10	bond	bond	NOUN
abr-88	73	11	rating	rating	NOUN
abr-88	73	12	agency	agency	NOUN
abr-88	73	13	.	.	PUNCT
abr-88	74	1	12	12	NUM
abr-88	74	2	.	.	PUNCT
abr-88	75	1	the	the	DET
abr-88	75	2	governing	govern	VERB
abr-88	75	3	body	body	NOUN
abr-88	75	4	may	may	AUX
abr-88	75	5	fail	fail	VERB
abr-88	75	6	to	to	PART
abr-88	75	7	recognize	recognize	VERB
abr-88	75	8	the	the	DET
abr-88	75	9	seriousness	seriousness	NOUN
abr-88	75	10	of	of	ADP
abr-88	75	11	the	the	DET
abr-88	75	12	unit	unit	NOUN
abr-88	75	13	's	's	PART
abr-88	75	14	financial	financial	ADJ
abr-88	75	15	difficulties	difficulty	NOUN
abr-88	75	16	and	and	CCONJ
abr-88	75	17	as	as	ADP
abr-88	75	18	a	a	DET
abr-88	75	19	result	result	NOUN
abr-88	75	20	may	may	AUX
abr-88	75	21	fail	fail	VERB
abr-88	75	22	to	to	PART
abr-88	75	23	provide	provide	VERB
abr-88	75	24	appropriate	appropriate	ADJ
abr-88	75	25	remedies	remedy	NOUN
abr-88	75	26	.	.	PUNCT
abr-88	76	1	examples	example	NOUN
abr-88	76	2	from	from	ADP
abr-88	76	3	california	california	PROPN
abr-88	76	4	school	school	NOUN
abr-88	76	5	districts	district	NOUN
abr-88	76	6	consider	consider	VERB
abr-88	76	7	two	two	NUM
abr-88	76	8	“	"	PUNCT
abr-88	76	9	independent	independent	ADJ
abr-88	76	10	”	"	PUNCT
abr-88	76	11	school	school	NOUN
abr-88	76	12	districts	district	NOUN
abr-88	76	13	in	in	ADP
abr-88	76	14	california	california	PROPN
abr-88	76	15	,	,	PUNCT
abr-88	76	16	the	the	DET
abr-88	76	17	west	west	PROPN
abr-88	76	18	coast	coast	PROPN
abr-88	76	19	costa	costa	PROPN
abr-88	76	20	and	and	CCONJ
abr-88	76	21	chico	chico	NOUN
abr-88	76	22	districts	district	NOUN
abr-88	76	23	.	.	PUNCT
abr-88	77	1	west	west	PROPN
abr-88	77	2	coast	coast	PROPN
abr-88	77	3	costa	costa	PROPN
abr-88	77	4	district	district	PROPN
abr-88	77	5	received	receive	VERB
abr-88	77	6	an	an	DET
abr-88	77	7	unqualified	unqualified	ADJ
abr-88	77	8	opinion	opinion	NOUN
abr-88	77	9	and	and	CCONJ
abr-88	77	10	chico	chico	NOUN
abr-88	77	11	a	a	DET
abr-88	77	12	going	go	VERB
abr-88	77	13	concern	concern	NOUN
abr-88	77	14	opinion	opinion	NOUN
abr-88	77	15	(	(	PUNCT
abr-88	77	16	a	a	DET
abr-88	77	17	gco	gco	NOUN
abr-88	77	18	)	)	PUNCT
abr-88	77	19	.	.	PUNCT
abr-88	78	1	both	both	DET
abr-88	78	2	districts	district	NOUN
abr-88	78	3	have	have	VERB
abr-88	78	4	almost	almost	ADV
abr-88	78	5	identical	identical	ADJ
abr-88	78	6	financial	financial	ADJ
abr-88	78	7	characteristics	characteristic	NOUN
abr-88	78	8	and	and	CCONJ
abr-88	78	9	should	should	AUX
abr-88	78	10	have	have	AUX
abr-88	78	11	received	receive	VERB
abr-88	78	12	a	a	DET
abr-88	78	13	bankrupt	bankrupt	ADJ
abr-88	78	14	rating	rating	NOUN
abr-88	78	15	by	by	ADP
abr-88	78	16	the	the	DET
abr-88	78	17	state	state	NOUN
abr-88	78	18	of	of	ADP
abr-88	78	19	california	california	PROPN
abr-88	78	20	for	for	ADP
abr-88	78	21	the	the	DET
abr-88	78	22	same	same	ADJ
abr-88	78	23	year	year	NOUN
abr-88	78	24	(	(	PUNCT
abr-88	78	25	june	june	PROPN
abr-88	78	26	30	30	NUM
abr-88	78	27	,	,	PUNCT
abr-88	78	28	2008	2008	NUM
abr-88	78	29	)	)	PUNCT
abr-88	78	30	,	,	PUNCT
abr-88	78	31	given	give	VERB
abr-88	78	32	by	by	ADP
abr-88	78	33	the	the	DET
abr-88	78	34	state	state	NOUN
abr-88	78	35	and	and	CCONJ
abr-88	78	36	found	find	VERB
abr-88	78	37	in	in	ADP
abr-88	78	38	the	the	DET
abr-88	78	39	auditor	auditor	NOUN
abr-88	78	40	report	report	NOUN
abr-88	78	41	each	each	PRON
abr-88	78	42	given	give	VERB
abr-88	78	43	in	in	ADP
abr-88	78	44	december	december	PROPN
abr-88	78	45	2008	2008	NUM
abr-88	78	46	,	,	PUNCT
abr-88	78	47	and	and	CCONJ
abr-88	78	48	when	when	SCONJ
abr-88	78	49	the	the	DET
abr-88	78	50	“	"	PUNCT
abr-88	78	51	preliminary	preliminary	ADJ
abr-88	78	52	negative	negative	ADJ
abr-88	78	53	certification	certification	NOUN
abr-88	78	54	,	,	PUNCT
abr-88	78	55	”	"	PUNCT
abr-88	78	56	one	one	NUM
abr-88	78	57	signal	signal	VERB
abr-88	78	58	that	that	SCONJ
abr-88	78	59	bankruptcy	bankruptcy	NOUN
abr-88	78	60	was	be	AUX
abr-88	78	61	imminent	imminent	ADJ
abr-88	78	62	but	but	CCONJ
abr-88	78	63	not	not	PART
abr-88	78	64	yet	yet	ADV
abr-88	78	65	official	official	ADJ
abr-88	78	66	for	for	ADP
abr-88	78	67	both	both	DET
abr-88	78	68	school	school	NOUN
abr-88	78	69	districts	district	NOUN
abr-88	78	70	.	.	PUNCT
abr-88	79	1	yet	yet	ADV
abr-88	79	2	,	,	PUNCT
abr-88	79	3	west	west	PROPN
abr-88	79	4	coast	coast	PROPN
abr-88	79	5	costa	costa	PROPN
abr-88	79	6	did	do	AUX
abr-88	79	7	not	not	PART
abr-88	79	8	officially	officially	ADV
abr-88	79	9	receive	receive	VERB
abr-88	79	10	this	this	DET
abr-88	79	11	final	final	ADJ
abr-88	79	12	negative	negative	ADJ
abr-88	79	13	certification	certification	NOUN
abr-88	79	14	rating	rating	NOUN
abr-88	79	15	or	or	CCONJ
abr-88	79	16	a	a	DET
abr-88	79	17	gco	gco	NOUN
abr-88	79	18	,	,	PUNCT
abr-88	79	19	even	even	ADV
abr-88	79	20	though	though	SCONJ
abr-88	79	21	the	the	DET
abr-88	79	22	preliminary	preliminary	ADJ
abr-88	79	23	certification	certification	NOUN
abr-88	79	24	was	be	AUX
abr-88	79	25	mentioned	mention	VERB
abr-88	79	26	in	in	ADP
abr-88	79	27	the	the	DET
abr-88	79	28	west	west	PROPN
abr-88	79	29	coast	coast	PROPN
abr-88	79	30	costa	costa	PROPN
abr-88	79	31	management	management	PROPN
abr-88	79	32	and	and	CCONJ
abr-88	79	33	discussion	discussion	NOUN
abr-88	79	34	durden	durden	PROPN
abr-88	79	35	and	and	CCONJ
abr-88	79	36	sennetti	sennetti	NOUN
abr-88	79	37	advances	advance	NOUN
abr-88	79	38	in	in	ADP
abr-88	79	39	business	business	NOUN
abr-88	79	40	research	research	NOUN
abr-88	79	41	2012	2012	NUM
abr-88	79	42	,	,	PUNCT
abr-88	79	43	vol	vol	NOUN
abr-88	79	44	.	.	PROPN
abr-88	80	1	3	3	NUM
abr-88	80	2	,	,	PUNCT
abr-88	80	3	no	no	INTJ
abr-88	80	4	.	.	NOUN
abr-88	80	5	1	1	NUM
abr-88	80	6	,	,	PUNCT
abr-88	80	7	79	79	NUM
abr-88	80	8	-	-	SYM
abr-88	80	9	89	89	NUM
abr-88	80	10	82	82	NUM
abr-88	80	11	analysis	analysis	NOUN
abr-88	80	12	footnote	footnote	VERB
abr-88	80	13	for	for	ADP
abr-88	80	14	that	that	DET
abr-88	80	15	year	year	NOUN
abr-88	80	16	(	(	PUNCT
abr-88	80	17	chico	chico	NOUN
abr-88	80	18	unified	unify	VERB
abr-88	80	19	school	school	NOUN
abr-88	80	20	district	district	NOUN
abr-88	80	21	2008	2008	NUM
abr-88	80	22	;	;	PUNCT
abr-88	80	23	west	west	PROPN
abr-88	80	24	costa	costa	PROPN
abr-88	80	25	contra	contra	PROPN
abr-88	80	26	unified	unify	VERB
abr-88	80	27	school	school	NOUN
abr-88	80	28	district	district	NOUN
abr-88	80	29	2008	2008	NUM
abr-88	80	30	)	)	PUNCT
abr-88	80	31	.	.	PUNCT
abr-88	81	1	apparently	apparently	ADV
abr-88	81	2	the	the	DET
abr-88	81	3	available	available	ADJ
abr-88	81	4	evidence	evidence	NOUN
abr-88	81	5	was	be	AUX
abr-88	81	6	insufficient	insufficient	ADJ
abr-88	81	7	to	to	PART
abr-88	81	8	sustain	sustain	VERB
abr-88	81	9	a	a	DET
abr-88	81	10	gco	gco	NOUN
abr-88	81	11	.	.	PUNCT
abr-88	82	1	we	we	PRON
abr-88	82	2	hypothesize	hypothesize	VERB
abr-88	82	3	this	this	DET
abr-88	82	4	evidence	evidence	NOUN
abr-88	82	5	was	be	AUX
abr-88	82	6	available	available	ADJ
abr-88	82	7	but	but	CCONJ
abr-88	82	8	the	the	DET
abr-88	82	9	framework	framework	NOUN
abr-88	82	10	for	for	ADP
abr-88	82	11	finding	find	VERB
abr-88	82	12	it	it	PRON
abr-88	82	13	was	be	AUX
abr-88	82	14	not	not	PART
abr-88	82	15	.	.	PUNCT
abr-88	83	1	table	table	NOUN
abr-88	83	2	1	1	NUM
abr-88	83	3	begins	begin	VERB
abr-88	83	4	a	a	DET
abr-88	83	5	framework	framework	NOUN
abr-88	83	6	of	of	ADP
abr-88	83	7	signals	signal	NOUN
abr-88	83	8	under	under	ADP
abr-88	83	9	which	which	PRON
abr-88	83	10	the	the	DET
abr-88	83	11	bankruptcy	bankruptcy	NOUN
abr-88	83	12	of	of	ADP
abr-88	83	13	governmental	governmental	ADJ
abr-88	83	14	units	unit	NOUN
abr-88	83	15	should	should	AUX
abr-88	83	16	become	become	VERB
abr-88	83	17	more	more	ADV
abr-88	83	18	explicit	explicit	ADJ
abr-88	83	19	.	.	PUNCT
abr-88	84	1	california	california	PROPN
abr-88	84	2	adds	add	VERB
abr-88	84	3	to	to	ADP
abr-88	84	4	this	this	DET
abr-88	84	5	framework	framework	NOUN
abr-88	84	6	by	by	ADP
abr-88	84	7	providing	provide	VERB
abr-88	84	8	the	the	DET
abr-88	84	9	information	information	NOUN
abr-88	84	10	on	on	ADP
abr-88	84	11	the	the	DET
abr-88	84	12	attributes	attribute	NOUN
abr-88	84	13	listed	list	VERB
abr-88	84	14	in	in	ADP
abr-88	84	15	table	table	NOUN
abr-88	84	16	2	2	NUM
abr-88	84	17	of	of	ADP
abr-88	84	18	two	two	NUM
abr-88	84	19	types	type	NOUN
abr-88	84	20	of	of	ADP
abr-88	84	21	financially	financially	ADV
abr-88	84	22	stressed	stressed	ADJ
abr-88	84	23	districts	district	NOUN
abr-88	84	24	,	,	PUNCT
abr-88	84	25	those	those	PRON
abr-88	84	26	listed	list	VERB
abr-88	84	27	as	as	ADP
abr-88	84	28	qualified	qualified	ADJ
abr-88	84	29	(	(	PUNCT
abr-88	84	30	stressed	stress	VERB
abr-88	84	31	)	)	PUNCT
abr-88	84	32	and	and	CCONJ
abr-88	84	33	as	as	ADP
abr-88	84	34	negative	negative	ADJ
abr-88	84	35	(	(	PUNCT
abr-88	84	36	bankrupt	bankrupt	ADJ
abr-88	84	37	)	)	PUNCT
abr-88	84	38	.	.	PUNCT
abr-88	85	1	from	from	ADP
abr-88	85	2	the	the	DET
abr-88	85	3	latter	latter	ADJ
abr-88	85	4	we	we	PRON
abr-88	85	5	should	should	AUX
abr-88	85	6	be	be	AUX
abr-88	85	7	able	able	ADJ
abr-88	85	8	to	to	PART
abr-88	85	9	predict	predict	VERB
abr-88	85	10	bankrupt	bankrupt	ADJ
abr-88	85	11	districts	district	NOUN
abr-88	85	12	in	in	ADP
abr-88	85	13	august	august	PROPN
abr-88	85	14	,	,	PUNCT
abr-88	85	15	the	the	DET
abr-88	85	16	time	time	NOUN
abr-88	85	17	of	of	ADP
abr-88	85	18	the	the	DET
abr-88	85	19	audit	audit	NOUN
abr-88	85	20	,	,	PUNCT
abr-88	85	21	for	for	ADP
abr-88	85	22	the	the	DET
abr-88	85	23	past	past	ADJ
abr-88	85	24	school	school	NOUN
abr-88	85	25	year	year	NOUN
abr-88	85	26	ending	end	VERB
abr-88	85	27	in	in	ADP
abr-88	85	28	june	june	PROPN
abr-88	85	29	,	,	PUNCT
abr-88	85	30	before	before	SCONJ
abr-88	85	31	the	the	DET
abr-88	85	32	list	list	NOUN
abr-88	85	33	of	of	ADP
abr-88	85	34	officially	officially	ADV
abr-88	85	35	bankrupt	bankrupt	ADJ
abr-88	85	36	districts	district	NOUN
abr-88	85	37	becomes	become	VERB
abr-88	85	38	available	available	ADJ
abr-88	85	39	from	from	ADP
abr-88	85	40	the	the	DET
abr-88	85	41	state	state	NOUN
abr-88	85	42	of	of	ADP
abr-88	85	43	california	california	PROPN
abr-88	85	44	.	.	PUNCT
abr-88	86	1	however	however	ADV
abr-88	86	2	,	,	PUNCT
abr-88	86	3	as	as	SCONJ
abr-88	86	4	the	the	DET
abr-88	86	5	district	district	NOUN
abr-88	86	6	becomes	become	VERB
abr-88	86	7	more	more	ADV
abr-88	86	8	stressed	stressed	ADJ
abr-88	86	9	,	,	PUNCT
abr-88	86	10	the	the	DET
abr-88	86	11	inputs	input	NOUN
abr-88	86	12	to	to	ADP
abr-88	86	13	these	these	DET
abr-88	86	14	variables	variable	NOUN
abr-88	86	15	may	may	AUX
abr-88	86	16	be	be	AUX
abr-88	86	17	changing	change	VERB
abr-88	86	18	,	,	PUNCT
abr-88	86	19	e.g.	e.g.	ADV
abr-88	86	20	the	the	DET
abr-88	86	21	state	state	NOUN
abr-88	86	22	may	may	AUX
abr-88	86	23	be	be	AUX
abr-88	86	24	intervening	intervene	VERB
abr-88	86	25	into	into	ADP
abr-88	86	26	local	local	ADJ
abr-88	86	27	districts	district	NOUN
abr-88	86	28	and	and	CCONJ
abr-88	86	29	making	make	VERB
abr-88	86	30	efforts	effort	NOUN
abr-88	86	31	to	to	PART
abr-88	86	32	prevent	prevent	VERB
abr-88	86	33	financial	financial	ADJ
abr-88	86	34	default	default	NOUN
abr-88	86	35	,	,	PUNCT
abr-88	86	36	by	by	ADP
abr-88	86	37	adding	add	VERB
abr-88	86	38	resources	resource	NOUN
abr-88	86	39	or	or	CCONJ
abr-88	86	40	closing	closing	NOUN
abr-88	86	41	buildings	building	NOUN
abr-88	86	42	and	and	CCONJ
abr-88	86	43	consolidating	consolidate	VERB
abr-88	86	44	classes	class	NOUN
abr-88	86	45	.	.	PUNCT
abr-88	87	1	also	also	ADV
abr-88	87	2	,	,	PUNCT
abr-88	87	3	the	the	DET
abr-88	87	4	auditors	auditor	NOUN
abr-88	87	5	are	be	AUX
abr-88	87	6	not	not	PART
abr-88	87	7	supposed	suppose	VERB
abr-88	87	8	to	to	PART
abr-88	87	9	predict	predict	VERB
abr-88	87	10	defaults	default	NOUN
abr-88	87	11	with	with	ADP
abr-88	87	12	future	future	ADJ
abr-88	87	13	information	information	NOUN
abr-88	87	14	but	but	CCONJ
abr-88	87	15	with	with	ADP
abr-88	87	16	current	current	ADJ
abr-88	87	17	information	information	NOUN
abr-88	87	18	,	,	PUNCT
abr-88	87	19	which	which	PRON
abr-88	87	20	for	for	ADP
abr-88	87	21	california	california	PROPN
abr-88	87	22	schools	school	NOUN
abr-88	87	23	may	may	AUX
abr-88	87	24	be	be	AUX
abr-88	87	25	constantly	constantly	ADV
abr-88	87	26	changing	change	VERB
abr-88	87	27	and	and	CCONJ
abr-88	87	28	therefore	therefore	ADV
abr-88	87	29	statistically	statistically	ADV
abr-88	87	30	not	not	PART
abr-88	87	31	relevant	relevant	ADJ
abr-88	87	32	.	.	PUNCT
abr-88	88	1	in	in	ADP
abr-88	88	2	question	question	NOUN
abr-88	88	3	is	be	AUX
abr-88	88	4	whether	whether	SCONJ
abr-88	88	5	the	the	DET
abr-88	88	6	state	state	NOUN
abr-88	88	7	will	will	AUX
abr-88	88	8	declare	declare	VERB
abr-88	88	9	a	a	DET
abr-88	88	10	school	school	NOUN
abr-88	88	11	negative	negative	ADJ
abr-88	88	12	(	(	PUNCT
abr-88	88	13	bankrupt	bankrupt	ADJ
abr-88	88	14	)	)	PUNCT
abr-88	88	15	after	after	SCONJ
abr-88	88	16	the	the	DET
abr-88	88	17	auditor	auditor	NOUN
abr-88	88	18	’s	’s	PART
abr-88	88	19	opinion	opinion	NOUN
abr-88	88	20	has	have	AUX
abr-88	88	21	been	be	AUX
abr-88	88	22	rendered	render	VERB
abr-88	88	23	.	.	PUNCT
abr-88	89	1	so	so	ADV
abr-88	89	2	the	the	DET
abr-88	89	3	question	question	NOUN
abr-88	89	4	remains	remain	VERB
abr-88	89	5	open	open	ADJ
abr-88	89	6	as	as	ADP
abr-88	89	7	to	to	ADP
abr-88	89	8	whether	whether	SCONJ
abr-88	89	9	the	the	DET
abr-88	89	10	auditor	auditor	NOUN
abr-88	89	11	may	may	AUX
abr-88	89	12	unknowingly	unknowingly	ADV
abr-88	89	13	have	have	AUX
abr-88	89	14	sufficient	sufficient	ADJ
abr-88	89	15	evidence	evidence	NOUN
abr-88	89	16	for	for	ADP
abr-88	89	17	the	the	DET
abr-88	89	18	gco	gco	PROPN
abr-88	89	19	,	,	PUNCT
abr-88	89	20	our	our	PRON
abr-88	89	21	hypothesis	hypothesis	NOUN
abr-88	89	22	,	,	PUNCT
abr-88	89	23	h.	h.	PROPN
abr-88	89	24	h	h	PROPN
abr-88	89	25	:	:	PUNCT
abr-88	89	26	california	california	PROPN
abr-88	89	27	school	school	PROPN
abr-88	89	28	district	district	PROPN
abr-88	89	29	financial	financial	ADJ
abr-88	89	30	reports	report	NOUN
abr-88	89	31	not	not	PART
abr-88	89	32	given	give	VERB
abr-88	89	33	going	go	VERB
abr-88	89	34	concern	concern	ADJ
abr-88	89	35	opinions	opinion	NOUN
abr-88	89	36	but	but	CCONJ
abr-88	89	37	associated	associate	VERB
abr-88	89	38	with	with	ADP
abr-88	89	39	attributes	attribute	NOUN
abr-88	89	40	of	of	ADP
abr-88	89	41	bankrupt	bankrupt	ADJ
abr-88	89	42	district	district	NOUN
abr-88	89	43	reports	report	NOUN
abr-88	89	44	are	be	AUX
abr-88	89	45	likely	likely	ADJ
abr-88	89	46	to	to	PART
abr-88	89	47	contain	contain	VERB
abr-88	89	48	evidence	evidence	NOUN
abr-88	89	49	sufficient	sufficient	ADJ
abr-88	89	50	to	to	PART
abr-88	89	51	merit	merit	VERB
abr-88	89	52	going	go	VERB
abr-88	89	53	concern	concern	NOUN
abr-88	89	54	opinions	opinion	NOUN
abr-88	89	55	.	.	PUNCT
abr-88	90	1	methodology	methodology	NOUN
abr-88	90	2	and	and	CCONJ
abr-88	90	3	results	result	VERB
abr-88	90	4	data	data	NOUN
abr-88	90	5	table	table	NOUN
abr-88	90	6	2	2	NUM
abr-88	90	7	presents	present	VERB
abr-88	90	8	the	the	DET
abr-88	90	9	california	california	PROPN
abr-88	90	10	department	department	PROPN
abr-88	90	11	of	of	ADP
abr-88	90	12	education	education	PROPN
abr-88	90	13	’s	’s	PART
abr-88	90	14	annual	annual	ADJ
abr-88	90	15	reports	report	NOUN
abr-88	90	16	covering	cover	VERB
abr-88	90	17	the	the	DET
abr-88	90	18	fiscal	fiscal	ADJ
abr-88	90	19	years	year	NOUN
abr-88	90	20	2004	2004	NUM
abr-88	90	21	through	through	ADP
abr-88	90	22	2008	2008	NUM
abr-88	90	23	.	.	PUNCT
abr-88	91	1	these	these	DET
abr-88	91	2	reports	report	NOUN
abr-88	91	3	contained	contain	VERB
abr-88	91	4	a	a	DET
abr-88	91	5	listing	listing	NOUN
abr-88	91	6	of	of	ADP
abr-88	91	7	the	the	DET
abr-88	91	8	school	school	NOUN
abr-88	91	9	districts	district	NOUN
abr-88	91	10	that	that	PRON
abr-88	91	11	received	receive	VERB
abr-88	91	12	a	a	DET
abr-88	91	13	(	(	PUNCT
abr-88	91	14	a	a	NOUN
abr-88	91	15	)	)	PUNCT
abr-88	91	16	positive	positive	ADJ
abr-88	91	17	,	,	PUNCT
abr-88	91	18	(	(	PUNCT
abr-88	91	19	b	b	NOUN
abr-88	91	20	)	)	PUNCT
abr-88	91	21	qualified	qualified	ADJ
abr-88	91	22	,	,	PUNCT
abr-88	91	23	or	or	CCONJ
abr-88	91	24	(	(	PUNCT
abr-88	91	25	c	c	NOUN
abr-88	91	26	)	)	PUNCT
abr-88	91	27	negative	negative	ADJ
abr-88	91	28	certification	certification	NOUN
abr-88	91	29	.	.	PUNCT
abr-88	92	1	a	a	DET
abr-88	92	2	positive	positive	ADJ
abr-88	92	3	certification	certification	NOUN
abr-88	92	4	indicates	indicate	VERB
abr-88	92	5	a	a	DET
abr-88	92	6	school	school	NOUN
abr-88	92	7	district	district	NOUN
abr-88	92	8	or	or	CCONJ
abr-88	92	9	county	county	NOUN
abr-88	92	10	office	office	NOUN
abr-88	92	11	of	of	ADP
abr-88	92	12	education	education	NOUN
abr-88	92	13	that	that	PRON
abr-88	92	14	will	will	AUX
abr-88	92	15	meet	meet	VERB
abr-88	92	16	its	its	PRON
abr-88	92	17	financial	financial	ADJ
abr-88	92	18	obligations	obligation	NOUN
abr-88	92	19	for	for	ADP
abr-88	92	20	the	the	DET
abr-88	92	21	current	current	ADJ
abr-88	92	22	fiscal	fiscal	ADJ
abr-88	92	23	year	year	NOUN
abr-88	92	24	and	and	CCONJ
abr-88	92	25	subsequent	subsequent	ADJ
abr-88	92	26	two	two	NUM
abr-88	92	27	fiscal	fiscal	ADJ
abr-88	92	28	years	year	NOUN
abr-88	92	29	.	.	PUNCT
abr-88	93	1	a	a	DET
abr-88	93	2	qualified	qualified	ADJ
abr-88	93	3	certification	certification	NOUN
abr-88	93	4	indicates	indicate	VERB
abr-88	93	5	the	the	DET
abr-88	93	6	school	school	NOUN
abr-88	93	7	district	district	NOUN
abr-88	93	8	may	may	AUX
abr-88	93	9	not	not	PART
abr-88	93	10	be	be	AUX
abr-88	93	11	able	able	ADJ
abr-88	93	12	to	to	PART
abr-88	93	13	meet	meet	VERB
abr-88	93	14	its	its	PRON
abr-88	93	15	financial	financial	ADJ
abr-88	93	16	obligations	obligation	NOUN
abr-88	93	17	during	during	ADP
abr-88	93	18	the	the	DET
abr-88	93	19	year	year	NOUN
abr-88	93	20	,	,	PUNCT
abr-88	93	21	but	but	CCONJ
abr-88	93	22	is	be	AUX
abr-88	93	23	not	not	PART
abr-88	93	24	one	one	NUM
abr-88	93	25	of	of	ADP
abr-88	93	26	substantial	substantial	ADJ
abr-88	93	27	doubt	doubt	NOUN
abr-88	93	28	,	,	PUNCT
abr-88	93	29	and	and	CCONJ
abr-88	93	30	can	can	AUX
abr-88	93	31	be	be	AUX
abr-88	93	32	considered	consider	VERB
abr-88	93	33	similar	similar	ADJ
abr-88	93	34	to	to	ADP
abr-88	93	35	the	the	DET
abr-88	93	36	sas	sas	PROPN
abr-88	93	37	no	no	INTJ
abr-88	93	38	.	.	PROPN
abr-88	93	39	59	59	NUM
abr-88	93	40	condition	condition	NOUN
abr-88	93	41	where	where	SCONJ
abr-88	93	42	notes	note	NOUN
abr-88	93	43	are	be	AUX
abr-88	93	44	given	give	VERB
abr-88	93	45	but	but	CCONJ
abr-88	93	46	no	no	DET
abr-88	93	47	reference	reference	NOUN
abr-88	93	48	is	be	AUX
abr-88	93	49	made	make	VERB
abr-88	93	50	in	in	ADP
abr-88	93	51	the	the	DET
abr-88	93	52	opinion	opinion	NOUN
abr-88	93	53	,	,	PUNCT
abr-88	93	54	and	and	CCONJ
abr-88	93	55	one	one	NUM
abr-88	93	56	that	that	PRON
abr-88	93	57	is	be	AUX
abr-88	93	58	not	not	PART
abr-88	93	59	a	a	DET
abr-88	93	60	gco	gco	NOUN
abr-88	93	61	.	.	PUNCT
abr-88	94	1	a	a	DET
abr-88	94	2	negative	negative	ADJ
abr-88	94	3	certification	certification	NOUN
abr-88	94	4	signifies	signify	VERB
abr-88	94	5	the	the	DET
abr-88	94	6	school	school	NOUN
abr-88	94	7	district	district	NOUN
abr-88	94	8	will	will	AUX
abr-88	94	9	not	not	PART
abr-88	94	10	meet	meet	VERB
abr-88	94	11	its	its	PRON
abr-88	94	12	financial	financial	ADJ
abr-88	94	13	obligations	obligation	NOUN
abr-88	94	14	for	for	ADP
abr-88	94	15	the	the	DET
abr-88	94	16	current	current	ADJ
abr-88	94	17	fiscal	fiscal	ADJ
abr-88	94	18	year	year	NOUN
abr-88	94	19	or	or	CCONJ
abr-88	94	20	subsequent	subsequent	ADJ
abr-88	94	21	fiscal	fiscal	ADJ
abr-88	94	22	year	year	NOUN
abr-88	94	23	.	.	PUNCT
abr-88	95	1	we	we	PRON
abr-88	95	2	use	use	VERB
abr-88	95	3	this	this	DET
abr-88	95	4	qualification	qualification	NOUN
abr-88	95	5	as	as	ADP
abr-88	95	6	the	the	DET
abr-88	95	7	basis	basis	NOUN
abr-88	95	8	for	for	ADP
abr-88	95	9	designating	designate	VERB
abr-88	95	10	a	a	DET
abr-88	95	11	school	school	NOUN
abr-88	95	12	district	district	NOUN
abr-88	95	13	bankrupt	bankrupt	ADJ
abr-88	95	14	.	.	PUNCT
abr-88	96	1	design	design	NOUN
abr-88	96	2	and	and	CCONJ
abr-88	96	3	framework	framework	NOUN
abr-88	96	4	using	use	VERB
abr-88	96	5	publicly	publicly	ADV
abr-88	96	6	held	hold	VERB
abr-88	96	7	financial	financial	ADJ
abr-88	96	8	and	and	CCONJ
abr-88	96	9	non	non	ADJ
abr-88	96	10	-	-	ADJ
abr-88	96	11	financial	financial	ADJ
abr-88	96	12	information	information	NOUN
abr-88	96	13	on	on	ADP
abr-88	96	14	variables	variable	NOUN
abr-88	96	15	suggested	suggest	VERB
abr-88	96	16	by	by	ADP
abr-88	96	17	for	for	ADP
abr-88	96	18	-	-	PUNCT
abr-88	96	19	profit	profit	NOUN
abr-88	96	20	and	and	CCONJ
abr-88	96	21	not	not	PART
abr-88	96	22	-	-	PUNCT
abr-88	96	23	forprofit	forprofit	NOUN
abr-88	96	24	research	research	NOUN
abr-88	96	25	,	,	PUNCT
abr-88	96	26	we	we	PRON
abr-88	96	27	create	create	VERB
abr-88	96	28	in	in	ADP
abr-88	96	29	-	-	PUNCT
abr-88	96	30	sample	sample	NOUN
abr-88	96	31	statistical	statistical	ADJ
abr-88	96	32	models	model	NOUN
abr-88	96	33	to	to	PART
abr-88	96	34	identify	identify	VERB
abr-88	96	35	from	from	ADP
abr-88	96	36	troubled	troubled	ADJ
abr-88	96	37	school	school	NOUN
abr-88	96	38	districts	district	NOUN
abr-88	96	39	,	,	PUNCT
abr-88	96	40	those	those	DET
abr-88	96	41	variables	variable	NOUN
abr-88	96	42	related	relate	VERB
abr-88	96	43	to	to	ADP
abr-88	96	44	the	the	DET
abr-88	96	45	changing	change	VERB
abr-88	96	46	conditions	condition	NOUN
abr-88	96	47	from	from	ADP
abr-88	96	48	fiscal	fiscal	ADJ
abr-88	96	49	stability	stability	NOUN
abr-88	96	50	to	to	ADP
abr-88	96	51	government	government	NOUN
abr-88	96	52	intervention	intervention	NOUN
abr-88	96	53	.	.	PUNCT
abr-88	97	1	this	this	DET
abr-88	97	2	approach	approach	NOUN
abr-88	97	3	may	may	AUX
abr-88	97	4	require	require	VERB
abr-88	97	5	different	different	ADJ
abr-88	97	6	models	model	NOUN
abr-88	97	7	for	for	ADP
abr-88	97	8	different	different	ADJ
abr-88	97	9	times	time	NOUN
abr-88	97	10	periods	period	NOUN
abr-88	97	11	as	as	SCONJ
abr-88	97	12	the	the	DET
abr-88	97	13	conditions	condition	NOUN
abr-88	97	14	of	of	ADP
abr-88	97	15	the	the	DET
abr-88	97	16	governmental	governmental	ADJ
abr-88	97	17	unit	unit	NOUN
abr-88	97	18	changes	change	VERB
abr-88	97	19	from	from	ADP
abr-88	97	20	(	(	PUNCT
abr-88	97	21	1	1	X
abr-88	97	22	)	)	PUNCT
abr-88	97	23	fiscal	fiscal	ADJ
abr-88	97	24	stability	stability	NOUN
abr-88	97	25	to	to	ADP
abr-88	97	26	(	(	PUNCT
abr-88	97	27	2	2	X
abr-88	97	28	)	)	PUNCT
abr-88	97	29	fiscal	fiscal	ADJ
abr-88	97	30	instability	instability	NOUN
abr-88	97	31	and	and	CCONJ
abr-88	97	32	finally	finally	ADV
abr-88	97	33	to	to	PART
abr-88	97	34	(	(	PUNCT
abr-88	97	35	3	3	NUM
abr-88	97	36	)	)	PUNCT
abr-88	97	37	bankruptcy	bankruptcy	NOUN
abr-88	97	38	.	.	PUNCT
abr-88	98	1	in	in	ADP
abr-88	98	2	each	each	DET
abr-88	98	3	case	case	NOUN
abr-88	98	4	the	the	DET
abr-88	98	5	auditor	auditor	NOUN
abr-88	98	6	has	have	VERB
abr-88	98	7	an	an	DET
abr-88	98	8	advantage	advantage	NOUN
abr-88	98	9	of	of	ADP
abr-88	98	10	a	a	DET
abr-88	98	11	preliminary	preliminary	ADJ
abr-88	98	12	certification	certification	NOUN
abr-88	98	13	(	(	PUNCT
abr-88	98	14	preliminary	preliminary	ADJ
abr-88	98	15	level	level	NOUN
abr-88	98	16	3	3	NUM
abr-88	98	17	)	)	PUNCT
abr-88	98	18	by	by	ADP
abr-88	98	19	the	the	DET
abr-88	98	20	state	state	NOUN
abr-88	98	21	of	of	ADP
abr-88	98	22	california	california	PROPN
abr-88	98	23	,	,	PUNCT
abr-88	98	24	six	six	NUM
abr-88	98	25	months	month	NOUN
abr-88	98	26	after	after	ADP
abr-88	98	27	the	the	DET
abr-88	98	28	financial	financial	ADJ
abr-88	98	29	statements	statement	NOUN
abr-88	98	30	and	and	CCONJ
abr-88	98	31	about	about	ADP
abr-88	98	32	the	the	DET
abr-88	98	33	time	time	NOUN
abr-88	98	34	of	of	ADP
abr-88	98	35	the	the	DET
abr-88	98	36	auditor	auditor	NOUN
abr-88	98	37	’s	’s	PART
abr-88	98	38	report	report	NOUN
abr-88	98	39	.	.	PUNCT
abr-88	99	1	often	often	ADV
abr-88	99	2	this	this	DET
abr-88	99	3	announcement	announcement	NOUN
abr-88	99	4	is	be	AUX
abr-88	99	5	designated	designate	VERB
abr-88	99	6	as	as	ADP
abr-88	99	7	a	a	DET
abr-88	99	8	subsequent	subsequent	ADJ
abr-88	99	9	event	event	NOUN
abr-88	99	10	.	.	PUNCT
abr-88	100	1	variables	variable	NOUN
abr-88	100	2	first	first	ADJ
abr-88	100	3	design	design	NOUN
abr-88	100	4	:	:	PUNCT
abr-88	100	5	suggested	suggest	VERB
abr-88	100	6	predictive	predictive	ADJ
abr-88	100	7	variables	variable	NOUN
abr-88	100	8	for	for	ADP
abr-88	100	9	the	the	DET
abr-88	100	10	california	california	PROPN
abr-88	100	11	school	school	NOUN
abr-88	100	12	districts	district	NOUN
abr-88	100	13	with	with	ADP
abr-88	100	14	nine	nine	NUM
abr-88	100	15	independent	independent	ADJ
abr-88	100	16	(	(	PUNCT
abr-88	100	17	predictive	predictive	NOUN
abr-88	100	18	)	)	PUNCT
abr-88	100	19	variables	variable	NOUN
abr-88	100	20	suggested	suggest	VERB
abr-88	100	21	by	by	ADP
abr-88	100	22	the	the	DET
abr-88	100	23	cde	cde	PROPN
abr-88	100	24	,	,	PUNCT
abr-88	100	25	we	we	PRON
abr-88	100	26	are	be	AUX
abr-88	100	27	interested	interested	ADJ
abr-88	100	28	in	in	ADP
abr-88	100	29	predicting	predict	VERB
abr-88	100	30	bankruptcy	bankruptcy	NOUN
abr-88	100	31	,	,	PUNCT
abr-88	100	32	classification	classification	NOUN
abr-88	100	33	3	3	NUM
abr-88	100	34	in	in	ADP
abr-88	100	35	table	table	NOUN
abr-88	100	36	2	2	NUM
abr-88	100	37	,	,	PUNCT
abr-88	100	38	the	the	DET
abr-88	100	39	negative	negative	ADJ
abr-88	100	40	certification	certification	NOUN
abr-88	100	41	,	,	PUNCT
abr-88	100	42	our	our	PRON
abr-88	100	43	first	first	ADJ
abr-88	100	44	dependent	dependent	ADJ
abr-88	100	45	variable	variable	NOUN
abr-88	100	46	(	(	PUNCT
abr-88	100	47	as	as	ADP
abr-88	100	48	y	y	PROPN
abr-88	100	49	=	=	NOUN
abr-88	100	50	1	1	NUM
abr-88	100	51	)	)	PUNCT
abr-88	100	52	.	.	PUNCT
abr-88	101	1	[	[	X
abr-88	101	2	we	we	PRON
abr-88	101	3	add	add	VERB
abr-88	101	4	to	to	ADP
abr-88	101	5	the	the	DET
abr-88	101	6	predictive	predictive	ADJ
abr-88	101	7	variables	variable	NOUN
abr-88	101	8	the	the	DET
abr-88	101	9	“	"	PUNCT
abr-88	101	10	other	other	ADJ
abr-88	101	11	”	"	PUNCT
abr-88	101	12	category	category	NOUN
abr-88	101	13	,	,	PUNCT
abr-88	101	14	and	and	CCONJ
abr-88	101	15	now	now	ADV
abr-88	101	16	identified	identify	VERB
abr-88	101	17	as	as	ADP
abr-88	101	18	a	a	DET
abr-88	101	19	“	"	PUNCT
abr-88	101	20	size	size	NOUN
abr-88	101	21	”	"	PUNCT
abr-88	101	22	variable	variable	NOUN
abr-88	101	23	,	,	PUNCT
abr-88	101	24	as	as	SCONJ
abr-88	101	25	size	size	NOUN
abr-88	101	26	is	be	AUX
abr-88	101	27	important	important	ADJ
abr-88	101	28	to	to	ADP
abr-88	101	29	all	all	DET
abr-88	101	30	previous	previous	ADJ
abr-88	101	31	research	research	NOUN
abr-88	101	32	on	on	ADP
abr-88	101	33	organizations	organization	NOUN
abr-88	101	34	and	and	CCONJ
abr-88	101	35	in	in	ADP
abr-88	101	36	particular	particular	ADJ
abr-88	101	37	for	for	ADP
abr-88	101	38	the	the	DET
abr-88	101	39	california	california	PROPN
abr-88	101	40	school	school	NOUN
abr-88	101	41	districts	district	NOUN
abr-88	101	42	,	,	PUNCT
abr-88	101	43	bringing	bring	VERB
abr-88	101	44	the	the	DET
abr-88	101	45	total	total	NOUN
abr-88	101	46	for	for	ADP
abr-88	101	47	table	table	NOUN
abr-88	101	48	4	4	NUM
abr-88	101	49	to	to	PART
abr-88	101	50	ten	ten	NUM
abr-88	101	51	predictive	predictive	ADJ
abr-88	101	52	variables	variable	NOUN
abr-88	101	53	]	]	PUNCT
abr-88	101	54	.	.	PUNCT
abr-88	102	1	the	the	DET
abr-88	102	2	modeling	modeling	NOUN
abr-88	102	3	is	be	AUX
abr-88	102	4	a	a	DET
abr-88	102	5	two	two	NUM
abr-88	102	6	-	-	PUNCT
abr-88	102	7	step	step	NOUN
abr-88	102	8	process	process	NOUN
abr-88	102	9	.	.	PUNCT
abr-88	103	1	first	first	ADV
abr-88	103	2	in	in	ADP
abr-88	103	3	logistic	logistic	ADJ
abr-88	103	4	regression	regression	NOUN
abr-88	103	5	model	model	NOUN
abr-88	103	6	1	1	NUM
abr-88	103	7	we	we	PRON
abr-88	103	8	compare	compare	VERB
abr-88	103	9	the	the	DET
abr-88	103	10	dependent	dependent	ADJ
abr-88	103	11	variable	variable	NOUN
abr-88	103	12	,	,	PUNCT
abr-88	103	13	classification	classification	NOUN
abr-88	103	14	2	2	NUM
abr-88	103	15	(	(	PUNCT
abr-88	103	16	y	y	NOUN
abr-88	103	17	=	=	SYM
abr-88	103	18	1	1	NUM
abr-88	103	19	)	)	PUNCT
abr-88	103	20	,	,	PUNCT
abr-88	103	21	the	the	DET
abr-88	103	22	qualified	qualified	ADJ
abr-88	103	23	certification	certification	NOUN
abr-88	103	24	,	,	PUNCT
abr-88	103	25	table	table	NOUN
abr-88	103	26	2	2	NUM
abr-88	103	27	,	,	PUNCT
abr-88	103	28	to	to	ADP
abr-88	103	29	the	the	DET
abr-88	103	30	positive	positive	ADJ
abr-88	103	31	certification	certification	NOUN
abr-88	103	32	,	,	PUNCT
abr-88	103	33	classification	classification	NOUN
abr-88	103	34	1	1	NUM
abr-88	103	35	,	,	PUNCT
abr-88	103	36	table	table	NOUN
abr-88	103	37	2	2	NUM
abr-88	103	38	(	(	PUNCT
abr-88	103	39	for	for	ADP
abr-88	103	40	y	y	NOUN
abr-88	103	41	=	=	SYM
abr-88	103	42	0	0	NUM
abr-88	103	43	)	)	PUNCT
abr-88	103	44	,	,	PUNCT
abr-88	103	45	giving	give	VERB
abr-88	103	46	the	the	DET
abr-88	103	47	1	1	NUM
abr-88	103	48	-	-	SYM
abr-88	103	49	2	2	NUM
abr-88	103	50	comparison	comparison	NOUN
abr-88	103	51	,	,	PUNCT
abr-88	103	52	in	in	ADP
abr-88	103	53	order	order	NOUN
abr-88	103	54	to	to	PART
abr-88	103	55	determine	determine	VERB
abr-88	103	56	which	which	PRON
abr-88	103	57	of	of	ADP
abr-88	103	58	the	the	DET
abr-88	103	59	cde	cde	PROPN
abr-88	103	60	suggested	suggest	VERB
abr-88	103	61	variables	variable	NOUN
abr-88	103	62	serve	serve	VERB
abr-88	103	63	to	to	PART
abr-88	103	64	predict	predict	VERB
abr-88	103	65	financial	financial	ADJ
abr-88	103	66	stress	stress	NOUN
abr-88	103	67	.	.	PUNCT
abr-88	104	1	we	we	PRON
abr-88	104	2	would	would	AUX
abr-88	104	3	like	like	VERB
abr-88	104	4	to	to	PART
abr-88	104	5	identify	identify	VERB
abr-88	104	6	predictive	predictive	ADJ
abr-88	104	7	variables	variable	NOUN
abr-88	104	8	before	before	SCONJ
abr-88	104	9	a	a	DET
abr-88	104	10	stable	stable	ADJ
abr-88	104	11	school	school	NOUN
abr-88	104	12	district	district	NOUN
abr-88	104	13	becomes	become	VERB
abr-88	104	14	unstable	unstable	ADJ
abr-88	104	15	.	.	PUNCT
abr-88	105	1	in	in	ADP
abr-88	105	2	model	model	NOUN
abr-88	105	3	2	2	NUM
abr-88	105	4	,	,	PUNCT
abr-88	105	5	we	we	PRON
abr-88	105	6	then	then	ADV
abr-88	105	7	compare	compare	VERB
abr-88	105	8	the	the	DET
abr-88	105	9	negative	negative	ADJ
abr-88	105	10	certification	certification	NOUN
abr-88	105	11	or	or	CCONJ
abr-88	105	12	bankruptcy	bankruptcy	NOUN
abr-88	105	13	,	,	PUNCT
abr-88	105	14	classification	classification	NOUN
abr-88	105	15	3	3	NUM
abr-88	105	16	(	(	PUNCT
abr-88	105	17	y	y	NOUN
abr-88	105	18	=	=	SYM
abr-88	105	19	1	1	NUM
abr-88	105	20	)	)	PUNCT
abr-88	105	21	,	,	PUNCT
abr-88	105	22	to	to	ADP
abr-88	105	23	the	the	DET
abr-88	105	24	positive	positive	ADJ
abr-88	105	25	certification	certification	NOUN
abr-88	105	26	,	,	PUNCT
abr-88	105	27	classification	classification	NOUN
abr-88	105	28	1	1	NUM
abr-88	105	29	,	,	PUNCT
abr-88	105	30	table	table	NOUN
abr-88	105	31	2	2	NUM
abr-88	105	32	(	(	PUNCT
abr-88	105	33	again	again	ADV
abr-88	105	34	,	,	PUNCT
abr-88	105	35	as	as	ADP
abr-88	105	36	y	y	PROPN
abr-88	105	37	=	=	PROPN
abr-88	105	38	0	0	NUM
abr-88	105	39	)	)	PUNCT
abr-88	105	40	for	for	ADP
abr-88	105	41	the	the	DET
abr-88	105	42	1	1	NUM
abr-88	105	43	-	-	SYM
abr-88	105	44	3	3	NUM
abr-88	105	45	comparison	comparison	NOUN
abr-88	105	46	,	,	PUNCT
abr-88	105	47	using	use	VERB
abr-88	105	48	only	only	ADV
abr-88	105	49	those	those	DET
abr-88	105	50	variables	variable	NOUN
abr-88	105	51	of	of	ADP
abr-88	105	52	model	model	NOUN
abr-88	105	53	durden	durden	PROPN
abr-88	105	54	and	and	CCONJ
abr-88	105	55	sennetti	sennetti	NOUN
abr-88	105	56	advances	advance	NOUN
abr-88	105	57	in	in	ADP
abr-88	105	58	business	business	NOUN
abr-88	105	59	research	research	NOUN
abr-88	105	60	2012	2012	NUM
abr-88	105	61	,	,	PUNCT
abr-88	105	62	vol	vol	NOUN
abr-88	105	63	.	.	PROPN
abr-88	106	1	3	3	NUM
abr-88	106	2	,	,	PUNCT
abr-88	106	3	no	no	INTJ
abr-88	106	4	.	.	NOUN
abr-88	106	5	1	1	NUM
abr-88	106	6	,	,	PUNCT
abr-88	106	7	79	79	NUM
abr-88	106	8	-	-	SYM
abr-88	106	9	89	89	NUM
abr-88	106	10	83	83	NUM
abr-88	106	11	1	1	NUM
abr-88	106	12	found	find	VERB
abr-88	106	13	useful	useful	ADJ
abr-88	106	14	in	in	ADP
abr-88	106	15	some	some	DET
abr-88	106	16	way	way	NOUN
abr-88	106	17	for	for	ADP
abr-88	106	18	predicting	predict	VERB
abr-88	106	19	bankruptcy	bankruptcy	NOUN
abr-88	106	20	,	,	PUNCT
abr-88	106	21	1	1	NUM
abr-88	106	22	-	-	SYM
abr-88	106	23	3	3	NUM
abr-88	106	24	.	.	PUNCT
abr-88	107	1	preliminary	preliminary	ADJ
abr-88	107	2	negative	negative	ADJ
abr-88	107	3	certifications	certification	NOUN
abr-88	107	4	do	do	AUX
abr-88	107	5	not	not	PART
abr-88	107	6	become	become	VERB
abr-88	107	7	final	final	ADJ
abr-88	107	8	until	until	ADP
abr-88	107	9	after	after	ADP
abr-88	107	10	the	the	DET
abr-88	107	11	end	end	NOUN
abr-88	107	12	of	of	ADP
abr-88	107	13	the	the	DET
abr-88	107	14	school	school	NOUN
abr-88	107	15	year	year	NOUN
abr-88	107	16	and	and	CCONJ
abr-88	107	17	are	be	AUX
abr-88	107	18	available	available	ADJ
abr-88	107	19	to	to	ADP
abr-88	107	20	auditors	auditor	NOUN
abr-88	107	21	during	during	ADP
abr-88	107	22	the	the	DET
abr-88	107	23	audit	audit	NOUN
abr-88	107	24	period	period	NOUN
abr-88	107	25	and	and	CCONJ
abr-88	107	26	therefore	therefore	ADV
abr-88	107	27	an	an	DET
abr-88	107	28	in	in	ADP
abr-88	107	29	-	-	PUNCT
abr-88	107	30	sample	sample	NOUN
abr-88	107	31	,	,	PUNCT
abr-88	107	32	same	same	ADJ
abr-88	107	33	year	year	NOUN
abr-88	107	34	sample	sample	NOUN
abr-88	107	35	analysis	analysis	NOUN
abr-88	107	36	and	and	CCONJ
abr-88	107	37	the	the	DET
abr-88	107	38	gco	gco	NOUN
abr-88	107	39	can	can	AUX
abr-88	107	40	be	be	AUX
abr-88	107	41	given	give	VERB
abr-88	107	42	before	before	SCONJ
abr-88	107	43	the	the	DET
abr-88	107	44	declaration	declaration	NOUN
abr-88	107	45	of	of	ADP
abr-88	107	46	bankruptcy	bankruptcy	NOUN
abr-88	107	47	is	be	AUX
abr-88	107	48	declared	declare	VERB
abr-88	107	49	.	.	PUNCT
abr-88	108	1	second	second	ADJ
abr-88	108	2	design	design	NOUN
abr-88	108	3	:	:	PUNCT
abr-88	108	4	all	all	DET
abr-88	108	5	available	available	ADJ
abr-88	108	6	predictive	predictive	ADJ
abr-88	108	7	variables	variable	NOUN
abr-88	108	8	we	we	PRON
abr-88	108	9	repeat	repeat	VERB
abr-88	108	10	the	the	DET
abr-88	108	11	first	first	ADJ
abr-88	108	12	design	design	NOUN
abr-88	108	13	.	.	PUNCT
abr-88	109	1	we	we	PRON
abr-88	109	2	add	add	VERB
abr-88	109	3	one	one	NUM
abr-88	109	4	more	more	ADV
abr-88	109	5	available	available	ADJ
abr-88	109	6	predictive	predictive	ADJ
abr-88	109	7	variable	variable	NOUN
abr-88	109	8	suggested	suggest	VERB
abr-88	109	9	by	by	ADP
abr-88	109	10	prior	prior	ADV
abr-88	109	11	for	for	ADP
abr-88	109	12	-	-	PUNCT
abr-88	109	13	profit	profit	NOUN
abr-88	109	14	going	go	VERB
abr-88	109	15	concern	concern	NOUN
abr-88	109	16	opinion	opinion	NOUN
abr-88	109	17	research	research	NOUN
abr-88	109	18	(	(	PUNCT
abr-88	109	19	geiger	geiger	PROPN
abr-88	109	20	et	et	PROPN
abr-88	109	21	al	al	PROPN
abr-88	109	22	.	.	PROPN
abr-88	109	23	,	,	PUNCT
abr-88	109	24	2005	2005	NUM
abr-88	109	25	)	)	PUNCT
abr-88	109	26	,	,	PUNCT
abr-88	109	27	the	the	DET
abr-88	109	28	evidence	evidence	NOUN
abr-88	109	29	of	of	ADP
abr-88	109	30	prior	prior	ADJ
abr-88	109	31	bankruptcy	bankruptcy	NOUN
abr-88	109	32	(	(	PUNCT
abr-88	109	33	1	1	NUM
abr-88	109	34	,	,	PUNCT
abr-88	109	35	0	0	NUM
abr-88	109	36	)	)	PUNCT
abr-88	109	37	,	,	PUNCT
abr-88	109	38	bringing	bring	VERB
abr-88	109	39	the	the	DET
abr-88	109	40	total	total	ADJ
abr-88	109	41	number	number	NOUN
abr-88	109	42	to	to	ADP
abr-88	109	43	eleven	eleven	NUM
abr-88	109	44	independent	independent	ADJ
abr-88	109	45	variables	variable	NOUN
abr-88	109	46	.	.	PUNCT
abr-88	110	1	in	in	ADP
abr-88	110	2	creating	create	VERB
abr-88	110	3	the	the	DET
abr-88	110	4	variables	variable	NOUN
abr-88	110	5	for	for	ADP
abr-88	110	6	the	the	DET
abr-88	110	7	logistic	logistic	ADJ
abr-88	110	8	modeling	modeling	NOUN
abr-88	110	9	process	process	NOUN
abr-88	110	10	from	from	ADP
abr-88	110	11	table	table	NOUN
abr-88	110	12	2	2	NUM
abr-88	110	13	,	,	PUNCT
abr-88	110	14	all	all	DET
abr-88	110	15	predictive	predictive	ADJ
abr-88	110	16	variables	variable	NOUN
abr-88	110	17	are	be	AUX
abr-88	110	18	coded	code	VERB
abr-88	110	19	as	as	ADP
abr-88	110	20	1	1	NUM
abr-88	110	21	if	if	SCONJ
abr-88	110	22	present	present	ADJ
abr-88	110	23	,	,	PUNCT
abr-88	110	24	0	0	NUM
abr-88	110	25	otherwise	otherwise	ADV
abr-88	110	26	.	.	PUNCT
abr-88	111	1	for	for	ADP
abr-88	111	2	the	the	DET
abr-88	111	3	final	final	ADJ
abr-88	111	4	variables	variable	NOUN
abr-88	111	5	,	,	PUNCT
abr-88	111	6	the	the	DET
abr-88	111	7	evidence	evidence	NOUN
abr-88	111	8	of	of	ADP
abr-88	111	9	prior	prior	ADJ
abr-88	111	10	bankruptcy	bankruptcy	NOUN
abr-88	111	11	(	(	PUNCT
abr-88	111	12	the	the	DET
abr-88	111	13	school	school	NOUN
abr-88	111	14	district	district	NOUN
abr-88	111	15	had	have	VERB
abr-88	111	16	a	a	DET
abr-88	111	17	previous	previous	ADJ
abr-88	111	18	negative	negative	ADJ
abr-88	111	19	certification	certification	NOUN
abr-88	111	20	)	)	PUNCT
abr-88	111	21	,	,	PUNCT
abr-88	111	22	is	be	AUX
abr-88	111	23	coded	code	VERB
abr-88	111	24	as	as	ADP
abr-88	111	25	1	1	NUM
abr-88	111	26	,	,	PUNCT
abr-88	111	27	otherwise	otherwise	ADV
abr-88	111	28	0	0	X
abr-88	111	29	.	.	PUNCT
abr-88	112	1	for	for	ADP
abr-88	112	2	average	average	ADJ
abr-88	112	3	daily	daily	ADJ
abr-88	112	4	enrollment	enrollment	NOUN
abr-88	112	5	variable	variable	NOUN
abr-88	112	6	,	,	PUNCT
abr-88	112	7	identified	identify	VERB
abr-88	112	8	in	in	ADP
abr-88	112	9	the	the	DET
abr-88	112	10	model	model	NOUN
abr-88	112	11	as	as	ADP
abr-88	112	12	size	size	NOUN
abr-88	112	13	avg	avg	PROPN
abr-88	112	14	,	,	PUNCT
abr-88	112	15	if	if	SCONJ
abr-88	112	16	the	the	DET
abr-88	112	17	school	school	NOUN
abr-88	112	18	district	district	NOUN
abr-88	112	19	has	have	VERB
abr-88	112	20	an	an	DET
abr-88	112	21	average	average	ADJ
abr-88	112	22	enrollment	enrollment	NOUN
abr-88	112	23	greater	great	ADJ
abr-88	112	24	than	than	ADP
abr-88	112	25	7,916	7,916	NUM
abr-88	112	26	(	(	PUNCT
abr-88	112	27	which	which	PRON
abr-88	112	28	represents	represent	VERB
abr-88	112	29	the	the	DET
abr-88	112	30	average	average	ADJ
abr-88	112	31	daily	daily	ADJ
abr-88	112	32	enrollment	enrollment	NOUN
abr-88	112	33	for	for	ADP
abr-88	112	34	all	all	DET
abr-88	112	35	school	school	NOUN
abr-88	112	36	districts	district	NOUN
abr-88	112	37	within	within	ADP
abr-88	112	38	the	the	DET
abr-88	112	39	data	datum	NOUN
abr-88	112	40	set	set	NOUN
abr-88	112	41	)	)	PUNCT
abr-88	112	42	,	,	PUNCT
abr-88	112	43	the	the	DET
abr-88	112	44	value	value	NOUN
abr-88	112	45	is	be	AUX
abr-88	112	46	set	set	VERB
abr-88	112	47	to	to	ADP
abr-88	112	48	1	1	NUM
abr-88	112	49	,	,	PUNCT
abr-88	112	50	otherwise	otherwise	ADV
abr-88	112	51	0	0	NUM
abr-88	112	52	.	.	PUNCT
abr-88	112	53	table	table	NOUN
abr-88	112	54	2	2	NUM
abr-88	112	55	:	:	PUNCT
abr-88	112	56	california	california	PROPN
abr-88	112	57	school	school	NOUN
abr-88	112	58	district	district	NOUN
abr-88	112	59	variables	variable	VERB
abr-88	112	60	these	these	DET
abr-88	112	61	financial	financial	ADJ
abr-88	112	62	and	and	CCONJ
abr-88	112	63	non	non	ADJ
abr-88	112	64	-	-	ADJ
abr-88	112	65	financial	financial	ADJ
abr-88	112	66	indicators	indicator	NOUN
abr-88	112	67	were	be	AUX
abr-88	112	68	utilized	utilize	VERB
abr-88	112	69	by	by	ADP
abr-88	112	70	the	the	DET
abr-88	112	71	california	california	PROPN
abr-88	112	72	state	state	NOUN
abr-88	112	73	controller	controller	NOUN
abr-88	112	74	to	to	PART
abr-88	112	75	determine	determine	VERB
abr-88	112	76	financial	financial	ADJ
abr-88	112	77	distress	distress	NOUN
abr-88	112	78	experienced	experience	VERB
abr-88	112	79	by	by	ADP
abr-88	112	80	a	a	DET
abr-88	112	81	school	school	NOUN
abr-88	112	82	district	district	NOUN
abr-88	112	83	.	.	PUNCT
abr-88	113	1	fiscal	fiscal	ADJ
abr-88	113	2	years	year	NOUN
abr-88	113	3	are	be	AUX
abr-88	113	4	july	july	PROPN
abr-88	113	5	1	1	NUM
abr-88	113	6	to	to	ADP
abr-88	113	7	june	june	PROPN
abr-88	113	8	30	30	NUM
abr-88	113	9	.	.	PUNCT
abr-88	114	1	(	(	PUNCT
abr-88	114	2	california	california	PROPN
abr-88	114	3	department	department	PROPN
abr-88	114	4	of	of	ADP
abr-88	114	5	education	education	PROPN
abr-88	114	6	july	july	PROPN
abr-88	114	7	2009	2009	NUM
abr-88	114	8	,	,	PUNCT
abr-88	114	9	july	july	PROPN
abr-88	114	10	,	,	PUNCT
abr-88	114	11	2008	2008	NUM
abr-88	114	12	,	,	PUNCT
abr-88	114	13	october	october	PROPN
abr-88	114	14	2007	2007	NUM
abr-88	114	15	,	,	PUNCT
abr-88	114	16	october	october	PROPN
abr-88	114	17	2006	2006	NUM
abr-88	114	18	,	,	PUNCT
abr-88	114	19	june	june	PROPN
abr-88	114	20	2005	2005	NUM
abr-88	114	21	)	)	PUNCT
abr-88	114	22	.	.	PUNCT
abr-88	115	1	fy	fy	PROPN
abr-88	115	2	2007	2007	NUM
abr-88	115	3	-	-	SYM
abr-88	115	4	2008	2008	NUM
abr-88	115	5	fy	fy	PROPN
abr-88	115	6	2006	2006	NUM
abr-88	115	7	-	-	SYM
abr-88	115	8	2007	2007	NUM
abr-88	115	9	fy	fy	PROPN
abr-88	115	10	2005	2005	NUM
abr-88	115	11	-	-	SYM
abr-88	115	12	2006	2006	NUM
abr-88	115	13	fy	fy	PROPN
abr-88	115	14	2004	2004	NUM
abr-88	115	15	-	-	SYM
abr-88	115	16	2005	2005	NUM
abr-88	115	17	declining	decline	VERB
abr-88	115	18	enrollment1	enrollment1	ADJ
abr-88	115	19	declining	decline	VERB
abr-88	115	20	enrollment	enrollment	NOUN
abr-88	115	21	declining	decline	VERB
abr-88	115	22	enrollment	enrollment	NOUN
abr-88	115	23	declining	decline	VERB
abr-88	115	24	enrollment	enrollment	NOUN
abr-88	115	25	deficit	deficit	NOUN
abr-88	115	26	spending2	spending2	NOUN
abr-88	115	27	deficit	deficit	NOUN
abr-88	115	28	spending	spending	NOUN
abr-88	115	29	deficit	deficit	NOUN
abr-88	115	30	spending	spending	NOUN
abr-88	115	31	deficit	deficit	NOUN
abr-88	115	32	spending	spending	NOUN
abr-88	115	33	revenue	revenue	NOUN
abr-88	115	34	limit3	limit3	NOUN
abr-88	115	35	inadequate	inadequate	ADJ
abr-88	115	36	reserves	reserve	NOUN
abr-88	115	37	inadequate	inadequate	ADJ
abr-88	115	38	reserves	reserve	NOUN
abr-88	115	39	inadequate	inadequate	ADJ
abr-88	115	40	reserves	reserve	NOUN
abr-88	115	41	other	other	ADJ
abr-88	115	42	expenditures4	expenditures4	NOUN
abr-88	116	1	mid	mid	ADJ
abr-88	116	2	-	-	PROPN
abr-88	116	3	year	year	NOUN
abr-88	116	4	budget	budget	NOUN
abr-88	116	5	adj	adj	PROPN
abr-88	116	6	.	.	PROPN
abr-88	116	7	encroachment	encroachment	NOUN
abr-88	116	8	issues	issue	NOUN
abr-88	116	9	special	special	ADJ
abr-88	116	10	ed	ed	PROPN
abr-88	116	11	cont.5	cont.5	PROPN
abr-88	116	12	salary	salary	NOUN
abr-88	116	13	and	and	CCONJ
abr-88	116	14	benefit	benefit	NOUN
abr-88	116	15	issues	issue	NOUN
abr-88	116	16	salary	salary	NOUN
abr-88	116	17	and	and	CCONJ
abr-88	116	18	benefit	benefit	NOUN
abr-88	116	19	issues	issue	NOUN
abr-88	116	20	salary	salary	NOUN
abr-88	116	21	and	and	CCONJ
abr-88	116	22	benefit	benefit	NOUN
abr-88	116	23	issues	issue	NOUN
abr-88	116	24	reserves6	reserves6	ADJ
abr-88	116	25	management	management	NOUN
abr-88	116	26	turnover	turnover	NOUN
abr-88	116	27	health	health	NOUN
abr-88	116	28	welfare	welfare	NOUN
abr-88	116	29	benefit	benefit	NOUN
abr-88	116	30	issues	issue	NOUN
abr-88	116	31	prior	prior	ADV
abr-88	116	32	audit	audit	NOUN
abr-88	116	33	adjustments	adjustment	NOUN
abr-88	116	34	other	other	ADJ
abr-88	116	35	revenues7	revenues7	PROPN
abr-88	116	36	negative	negative	ADJ
abr-88	116	37	fund	fund	NOUN
abr-88	116	38	balance	balance	NOUN
abr-88	116	39	forest	forest	NOUN
abr-88	116	40	reserve	reserve	NOUN
abr-88	116	41	funds	fund	NOUN
abr-88	116	42	loss	loss	NOUN
abr-88	116	43	benefit	benefit	NOUN
abr-88	116	44	related	relate	VERB
abr-88	116	45	costs	cost	NOUN
abr-88	116	46	labor	labor	NOUN
abr-88	116	47	agreements8	agreements8	PROPN
abr-88	116	48	charter	charter	NOUN
abr-88	116	49	school	school	NOUN
abr-88	116	50	issues	issue	NOUN
abr-88	116	51	charter	charter	NOUN
abr-88	116	52	school	school	NOUN
abr-88	116	53	issues	issue	NOUN
abr-88	116	54	other	other	ADJ
abr-88	116	55	fund	fund	NOUN
abr-88	116	56	encroach	encroach	VERB
abr-88	116	57	.	.	PUNCT
abr-88	117	1	indept	indept	PROPN
abr-88	117	2	.	.	PUNCT
abr-88	118	1	position	position	NOUN
abr-88	118	2	control9	control9	NOUN
abr-88	118	3	other	other	ADJ
abr-88	118	4	issues	issue	NOUN
abr-88	118	5	other	other	ADJ
abr-88	118	6	issues	issue	NOUN
abr-88	118	7	district	district	NOUN
abr-88	118	8	man	man	NOUN
abr-88	118	9	.	.	PUNCT
abr-88	119	1	issues	issue	NOUN
abr-88	119	2	litigation	litigation	NOUN
abr-88	119	3	/	/	SYM
abr-88	119	4	labor	labor	NOUN
abr-88	119	5	claims	claim	NOUN
abr-88	119	6	based	base	VERB
abr-88	119	7	on	on	ADP
abr-88	119	8	a	a	DET
abr-88	119	9	review	review	NOUN
abr-88	119	10	of	of	ADP
abr-88	119	11	these	these	DET
abr-88	119	12	variables	variable	NOUN
abr-88	119	13	,	,	PUNCT
abr-88	119	14	the	the	DET
abr-88	119	15	school	school	NOUN
abr-88	119	16	district	district	NOUN
abr-88	119	17	receives	receive	VERB
abr-88	119	18	one	one	NUM
abr-88	119	19	of	of	ADP
abr-88	119	20	three	three	NUM
abr-88	119	21	following	follow	VERB
abr-88	119	22	classifications	classification	NOUN
abr-88	119	23	from	from	ADP
abr-88	119	24	the	the	DET
abr-88	119	25	california	california	PROPN
abr-88	119	26	state	state	NOUN
abr-88	119	27	controller	controller	NOUN
abr-88	119	28	:	:	PUNCT
abr-88	119	29	positive	positive	ADJ
abr-88	119	30	:	:	PUNCT
abr-88	119	31	a	a	DET
abr-88	119	32	school	school	NOUN
abr-88	119	33	district	district	NOUN
abr-88	119	34	or	or	CCONJ
abr-88	119	35	county	county	NOUN
abr-88	119	36	office	office	NOUN
abr-88	119	37	of	of	ADP
abr-88	119	38	education	education	NOUN
abr-88	119	39	that	that	PRON
abr-88	119	40	will	will	AUX
abr-88	119	41	meet	meet	VERB
abr-88	119	42	its	its	PRON
abr-88	119	43	financial	financial	ADJ
abr-88	119	44	obligations	obligation	NOUN
abr-88	119	45	for	for	ADP
abr-88	119	46	the	the	DET
abr-88	119	47	current	current	ADJ
abr-88	119	48	fiscal	fiscal	ADJ
abr-88	119	49	year	year	NOUN
abr-88	119	50	and	and	CCONJ
abr-88	119	51	subsequent	subsequent	ADJ
abr-88	119	52	two	two	NUM
abr-88	119	53	fiscal	fiscal	ADJ
abr-88	119	54	years	year	NOUN
abr-88	119	55	.	.	PUNCT
abr-88	120	1	qualified	qualified	ADJ
abr-88	120	2	:	:	PUNCT
abr-88	120	3	a	a	DET
abr-88	120	4	school	school	NOUN
abr-88	120	5	district	district	NOUN
abr-88	120	6	or	or	CCONJ
abr-88	120	7	county	county	NOUN
abr-88	120	8	office	office	NOUN
abr-88	120	9	of	of	ADP
abr-88	120	10	education	education	NOUN
abr-88	120	11	that	that	PRON
abr-88	120	12	may	may	AUX
abr-88	120	13	not	not	PART
abr-88	120	14	meet	meet	VERB
abr-88	120	15	its	its	PRON
abr-88	120	16	financial	financial	ADJ
abr-88	120	17	obligations	obligation	NOUN
abr-88	120	18	for	for	ADP
abr-88	120	19	the	the	DET
abr-88	120	20	current	current	ADJ
abr-88	120	21	fiscal	fiscal	ADJ
abr-88	120	22	year	year	NOUN
abr-88	120	23	or	or	CCONJ
abr-88	120	24	subsequent	subsequent	ADJ
abr-88	120	25	two	two	NUM
abr-88	120	26	fiscal	fiscal	ADJ
abr-88	120	27	years	year	NOUN
abr-88	120	28	.	.	PUNCT
abr-88	121	1	negative	negative	ADJ
abr-88	121	2	:	:	PUNCT
abr-88	121	3	a	a	DET
abr-88	121	4	school	school	NOUN
abr-88	121	5	district	district	NOUN
abr-88	121	6	or	or	CCONJ
abr-88	121	7	county	county	NOUN
abr-88	121	8	office	office	NOUN
abr-88	121	9	of	of	ADP
abr-88	121	10	education	education	NOUN
abr-88	121	11	that	that	PRON
abr-88	121	12	will	will	AUX
abr-88	121	13	not	not	PART
abr-88	121	14	be	be	AUX
abr-88	121	15	able	able	ADJ
abr-88	121	16	to	to	PART
abr-88	121	17	meet	meet	VERB
abr-88	121	18	its	its	PRON
abr-88	121	19	financial	financial	ADJ
abr-88	121	20	obligations	obligation	NOUN
abr-88	121	21	for	for	ADP
abr-88	121	22	the	the	DET
abr-88	121	23	current	current	ADJ
abr-88	121	24	fiscal	fiscal	ADJ
abr-88	121	25	year	year	NOUN
abr-88	121	26	or	or	CCONJ
abr-88	121	27	subsequent	subsequent	ADJ
abr-88	121	28	fiscal	fiscal	ADJ
abr-88	121	29	year	year	NOUN
abr-88	121	30	.	.	PUNCT
abr-88	122	1	1declining	1declining	NUM
abr-88	122	2	enrollment	enrollment	NOUN
abr-88	122	3	:	:	PUNCT
abr-88	122	4	enrollment	enrollment	NOUN
abr-88	122	5	decreased	decrease	VERB
abr-88	122	6	in	in	ADP
abr-88	122	7	both	both	CCONJ
abr-88	122	8	the	the	DET
abr-88	122	9	prior	prior	ADJ
abr-88	122	10	and	and	CCONJ
abr-88	122	11	current	current	ADJ
abr-88	122	12	fiscal	fiscal	ADJ
abr-88	122	13	years	year	NOUN
abr-88	122	14	.	.	PUNCT
abr-88	123	1	2deficit	2deficit	NUM
abr-88	123	2	spending	spending	NOUN
abr-88	123	3	:	:	PUNCT
abr-88	123	4	unrestricted	unrestricted	ADJ
abr-88	123	5	deficit	deficit	NOUN
abr-88	123	6	spending	spending	NOUN
abr-88	123	7	exceeded	exceed	VERB
abr-88	123	8	one	one	NUM
abr-88	123	9	-	-	PUNCT
abr-88	123	10	third	third	NOUN
abr-88	123	11	of	of	ADP
abr-88	123	12	available	available	ADJ
abr-88	123	13	reserves	reserve	NOUN
abr-88	123	14	in	in	ADP
abr-88	123	15	any	any	PRON
abr-88	123	16	of	of	ADP
abr-88	123	17	the	the	DET
abr-88	123	18	current	current	ADJ
abr-88	123	19	or	or	CCONJ
abr-88	123	20	two	two	NUM
abr-88	123	21	subsequent	subsequent	ADJ
abr-88	123	22	fiscal	fiscal	ADJ
abr-88	123	23	years	year	NOUN
abr-88	123	24	.	.	PUNCT
abr-88	124	1	3revenue	3revenue	NUM
abr-88	124	2	limit	limit	NOUN
abr-88	124	3	:	:	PUNCT
abr-88	124	4	projected	project	VERB
abr-88	124	5	revenue	revenue	NOUN
abr-88	124	6	limit	limit	NOUN
abr-88	124	7	for	for	ADP
abr-88	124	8	any	any	PRON
abr-88	124	9	of	of	ADP
abr-88	124	10	the	the	DET
abr-88	124	11	current	current	ADJ
abr-88	124	12	or	or	CCONJ
abr-88	124	13	two	two	NUM
abr-88	124	14	subsequent	subsequent	ADJ
abr-88	124	15	fiscal	fiscal	ADJ
abr-88	124	16	years	year	NOUN
abr-88	124	17	changed	change	VERB
abr-88	124	18	by	by	ADP
abr-88	124	19	more	more	ADJ
abr-88	124	20	than	than	ADP
abr-88	124	21	2	2	NUM
abr-88	124	22	%	%	NOUN
abr-88	124	23	since	since	SCONJ
abr-88	124	24	budget	budget	NOUN
abr-88	124	25	adoption	adoption	NOUN
abr-88	124	26	of	of	ADP
abr-88	124	27	first	first	ADJ
abr-88	124	28	interim	interim	ADJ
abr-88	124	29	.	.	PUNCT
abr-88	125	1	4other	4other	NUM
abr-88	125	2	expenditures	expenditure	NOUN
abr-88	125	3	:	:	PUNCT
abr-88	125	4	projected	project	VERB
abr-88	125	5	operating	operate	VERB
abr-88	125	6	expenditures	expenditure	NOUN
abr-88	125	7	(	(	PUNCT
abr-88	125	8	e.g.	e.g.	ADV
abr-88	125	9	,	,	PUNCT
abr-88	125	10	books	book	NOUN
abr-88	125	11	and	and	CCONJ
abr-88	125	12	supplies	supply	NOUN
abr-88	125	13	)	)	PUNCT
abr-88	125	14	for	for	ADP
abr-88	125	15	the	the	DET
abr-88	125	16	current	current	ADJ
abr-88	125	17	and	and	CCONJ
abr-88	125	18	two	two	NUM
abr-88	125	19	subsequent	subsequent	ADJ
abr-88	125	20	fiscal	fiscal	ADJ
abr-88	125	21	years	year	NOUN
abr-88	125	22	changed	change	VERB
abr-88	125	23	by	by	ADP
abr-88	125	24	more	more	ADJ
abr-88	125	25	than	than	ADP
abr-88	125	26	5	5	NUM
abr-88	125	27	%	%	NOUN
abr-88	125	28	since	since	SCONJ
abr-88	125	29	budget	budget	NOUN
abr-88	125	30	adoption	adoption	NOUN
abr-88	125	31	or	or	CCONJ
abr-88	125	32	first	first	ADJ
abr-88	125	33	interim	interim	ADJ
abr-88	125	34	.	.	PUNCT
abr-88	126	1	5contributions	5contribution	NOUN
abr-88	126	2	:	:	PUNCT
abr-88	126	3	contributions	contribution	NOUN
abr-88	126	4	from	from	ADP
abr-88	126	5	unrestricted	unrestricted	ADJ
abr-88	126	6	to	to	ADP
abr-88	126	7	restricted	restricted	ADJ
abr-88	126	8	resources	resource	NOUN
abr-88	126	9	,	,	PUNCT
abr-88	126	10	or	or	CCONJ
abr-88	126	11	transfers	transfer	NOUN
abr-88	126	12	to	to	ADP
abr-88	126	13	or	or	CCONJ
abr-88	126	14	from	from	ADP
abr-88	126	15	the	the	DET
abr-88	126	16	general	general	ADJ
abr-88	126	17	fund	fund	NOUN
abr-88	126	18	to	to	PART
abr-88	126	19	cover	cover	VERB
abr-88	126	20	operating	operating	NOUN
abr-88	126	21	deficits	deficit	NOUN
abr-88	126	22	changed	change	VERB
abr-88	126	23	by	by	ADP
abr-88	126	24	more	more	ADJ
abr-88	126	25	than	than	ADP
abr-88	126	26	$	$	SYM
abr-88	126	27	20,000	20,000	NUM
abr-88	126	28	and	and	CCONJ
abr-88	126	29	more	more	ADJ
abr-88	126	30	than	than	ADP
abr-88	126	31	5	5	NUM
abr-88	126	32	%	%	NOUN
abr-88	126	33	since	since	SCONJ
abr-88	126	34	budget	budget	NOUN
abr-88	126	35	adoption	adoption	NOUN
abr-88	126	36	for	for	ADP
abr-88	126	37	any	any	PRON
abr-88	126	38	of	of	ADP
abr-88	126	39	the	the	DET
abr-88	126	40	current	current	ADJ
abr-88	126	41	or	or	CCONJ
abr-88	126	42	two	two	NUM
abr-88	126	43	subsequent	subsequent	ADJ
abr-88	126	44	fiscal	fiscal	ADJ
abr-88	126	45	years	year	NOUN
abr-88	126	46	.	.	PUNCT
abr-88	127	1	6reserves	6reserve	NOUN
abr-88	127	2	:	:	PUNCT
abr-88	127	3	available	available	ADJ
abr-88	127	4	reserves	reserve	NOUN
abr-88	127	5	(	(	PUNCT
abr-88	127	6	e.g.	e.g.	ADV
abr-88	127	7	,	,	PUNCT
abr-88	127	8	designated	designate	VERB
abr-88	127	9	for	for	ADP
abr-88	127	10	economic	economic	ADJ
abr-88	127	11	uncertainties	uncertainty	NOUN
abr-88	127	12	,	,	PUNCT
abr-88	127	13	undesignated	undesignated	ADJ
abr-88	127	14	amounts	amount	NOUN
abr-88	127	15	)	)	PUNCT
abr-88	127	16	did	do	AUX
abr-88	127	17	not	not	PART
abr-88	127	18	meet	meet	VERB
abr-88	127	19	minimum	minimum	ADJ
abr-88	127	20	requirements	requirement	NOUN
abr-88	127	21	for	for	ADP
abr-88	127	22	the	the	DET
abr-88	127	23	current	current	ADJ
abr-88	127	24	and	and	CCONJ
abr-88	127	25	two	two	NUM
abr-88	127	26	subsequent	subsequent	ADJ
abr-88	127	27	fiscal	fiscal	ADJ
abr-88	127	28	years	year	NOUN
abr-88	127	29	.	.	PUNCT
abr-88	128	1	7other	7other	NUM
abr-88	128	2	revenues	revenue	NOUN
abr-88	128	3	:	:	PUNCT
abr-88	128	4	projected	project	VERB
abr-88	128	5	operating	operating	NOUN
abr-88	128	6	revenues	revenue	NOUN
abr-88	128	7	(	(	PUNCT
abr-88	128	8	e.g.	e.g.	ADV
abr-88	128	9	,	,	PUNCT
abr-88	128	10	federal	federal	ADJ
abr-88	128	11	,	,	PUNCT
abr-88	128	12	other	other	ADJ
abr-88	128	13	state	state	NOUN
abr-88	128	14	)	)	PUNCT
abr-88	128	15	for	for	ADP
abr-88	128	16	the	the	DET
abr-88	128	17	current	current	ADJ
abr-88	128	18	and	and	CCONJ
abr-88	128	19	two	two	NUM
abr-88	128	20	subsequent	subsequent	ADJ
abr-88	128	21	fiscal	fiscal	ADJ
abr-88	128	22	years	year	NOUN
abr-88	128	23	changed	change	VERB
abr-88	128	24	by	by	ADP
abr-88	128	25	more	more	ADJ
abr-88	128	26	than	than	ADP
abr-88	128	27	5	5	NUM
abr-88	128	28	%	%	NOUN
abr-88	128	29	since	since	SCONJ
abr-88	128	30	budget	budget	NOUN
abr-88	128	31	adoption	adoption	NOUN
abr-88	128	32	or	or	CCONJ
abr-88	128	33	first	first	ADJ
abr-88	128	34	interim	interim	ADJ
abr-88	128	35	.	.	PUNCT
abr-88	129	1	8status	8status	NUM
abr-88	129	2	of	of	ADP
abr-88	129	3	labor	labor	NOUN
abr-88	129	4	agreements	agreement	NOUN
abr-88	129	5	:	:	PUNCT
abr-88	129	6	salaries	salary	NOUN
abr-88	129	7	and	and	CCONJ
abr-88	129	8	benefit	benefit	NOUN
abr-88	129	9	negotiations	negotiation	NOUN
abr-88	129	10	are	be	AUX
abr-88	129	11	unsettled	unsettle	VERB
abr-88	129	12	for	for	ADP
abr-88	129	13	certificated	certificate	VERB
abr-88	129	14	employees	employee	NOUN
abr-88	129	15	,	,	PUNCT
abr-88	129	16	classified	classified	ADJ
abr-88	129	17	employees	employee	NOUN
abr-88	129	18	,	,	PUNCT
abr-88	129	19	and/or	and/or	CCONJ
abr-88	129	20	management	management	NOUN
abr-88	129	21	/	/	SYM
abr-88	129	22	supervisor	supervisor	NOUN
abr-88	129	23	/	/	SYM
abr-88	129	24	confidential	confidential	ADJ
abr-88	129	25	employees	employee	NOUN
abr-88	129	26	as	as	ADP
abr-88	129	27	of	of	ADP
abr-88	129	28	budget	budget	NOUN
abr-88	129	29	adoption	adoption	NOUN
abr-88	129	30	or	or	CCONJ
abr-88	129	31	second	second	ADJ
abr-88	129	32	interim	interim	ADJ
abr-88	129	33	projections	projection	NOUN
abr-88	129	34	.	.	PUNCT
abr-88	130	1	9independent	9independent	NUM
abr-88	130	2	position	position	NOUN
abr-88	130	3	control	control	NOUN
abr-88	130	4	:	:	PUNCT
abr-88	130	5	personnel	personnel	NOUN
abr-88	130	6	position	position	NOUN
abr-88	130	7	control	control	NOUN
abr-88	130	8	is	be	AUX
abr-88	130	9	independent	independent	ADJ
abr-88	130	10	from	from	ADP
abr-88	130	11	the	the	DET
abr-88	130	12	payroll	payroll	NOUN
abr-88	130	13	system	system	NOUN
abr-88	130	14	.	.	PUNCT
abr-88	131	1	durden	durden	PROPN
abr-88	131	2	and	and	CCONJ
abr-88	131	3	sennetti	sennetti	NOUN
abr-88	131	4	advances	advance	NOUN
abr-88	131	5	in	in	ADP
abr-88	131	6	business	business	NOUN
abr-88	131	7	research	research	NOUN
abr-88	131	8	2012	2012	NUM
abr-88	131	9	,	,	PUNCT
abr-88	131	10	vol	vol	NOUN
abr-88	131	11	.	.	PROPN
abr-88	132	1	3	3	NUM
abr-88	132	2	,	,	PUNCT
abr-88	132	3	no	no	INTJ
abr-88	132	4	.	.	NOUN
abr-88	132	5	1	1	NUM
abr-88	132	6	,	,	PUNCT
abr-88	132	7	79	79	NUM
abr-88	132	8	-	-	SYM
abr-88	132	9	89	89	NUM
abr-88	132	10	84	84	NUM
abr-88	132	11	10	10	NUM
abr-88	132	12	average	average	ADJ
abr-88	132	13	daily	daily	ADJ
abr-88	132	14	attendance	attendance	NOUN
abr-88	132	15	:	:	PUNCT
abr-88	132	16	the	the	DET
abr-88	132	17	mean	mean	ADJ
abr-88	132	18	daily	daily	ADJ
abr-88	132	19	attendance	attendance	NOUN
abr-88	132	20	was	be	AUX
abr-88	132	21	calculated	calculate	VERB
abr-88	132	22	for	for	ADP
abr-88	132	23	each	each	DET
abr-88	132	24	year	year	NOUN
abr-88	132	25	with	with	ADP
abr-88	132	26	daily	daily	ADJ
abr-88	132	27	attendance	attendance	NOUN
abr-88	132	28	for	for	ADP
abr-88	132	29	each	each	DET
abr-88	132	30	school	school	NOUN
abr-88	132	31	district	district	NOUN
abr-88	132	32	greater	great	ADJ
abr-88	132	33	than	than	ADP
abr-88	132	34	the	the	DET
abr-88	132	35	mean	mean	NOUN
abr-88	132	36	receives	receive	VERB
abr-88	132	37	a	a	DET
abr-88	132	38	1	1	NUM
abr-88	132	39	and	and	CCONJ
abr-88	132	40	less	less	ADJ
abr-88	132	41	than	than	ADP
abr-88	132	42	the	the	DET
abr-88	132	43	mean	mean	NOUN
abr-88	132	44	scores	score	NOUN
abr-88	132	45	a	a	DET
abr-88	132	46	0	0	NUM
abr-88	132	47	.	.	PUNCT
abr-88	133	1	(	(	PUNCT
abr-88	133	2	size	size	PROPN
abr-88	133	3	avg	avg	PROPN
abr-88	133	4	)	)	PUNCT
abr-88	133	5	11	11	NUM
abr-88	133	6	prior	prior	ADJ
abr-88	133	7	bankruptcy	bankruptcy	NOUN
abr-88	133	8	:	:	PUNCT
abr-88	133	9	a	a	DET
abr-88	133	10	school	school	NOUN
abr-88	133	11	district	district	NOUN
abr-88	133	12	receiving	receive	VERB
abr-88	133	13	a	a	DET
abr-88	133	14	negative	negative	ADJ
abr-88	133	15	classification	classification	NOUN
abr-88	133	16	in	in	ADP
abr-88	133	17	a	a	DET
abr-88	133	18	prior	prior	ADJ
abr-88	133	19	reporting	reporting	NOUN
abr-88	133	20	period	period	NOUN
abr-88	133	21	scores	score	NOUN
abr-88	133	22	a	a	DET
abr-88	133	23	1	1	NUM
abr-88	133	24	and	and	CCONJ
abr-88	133	25	no	no	DET
abr-88	133	26	negative	negative	ADJ
abr-88	133	27	rating	rating	NOUN
abr-88	133	28	receives	receive	VERB
abr-88	133	29	a	a	DET
abr-88	133	30	0	0	NUM
abr-88	133	31	.	.	PUNCT
abr-88	133	32	table	table	NOUN
abr-88	133	33	3	3	NUM
abr-88	133	34	:	:	PUNCT
abr-88	133	35	predictive	predictive	ADJ
abr-88	133	36	variables	variable	NOUN
abr-88	133	37	of	of	ADP
abr-88	133	38	school	school	NOUN
abr-88	133	39	district	district	NOUN
abr-88	133	40	bankruptcy	bankruptcy	NOUN
abr-88	133	41	based	base	VERB
abr-88	133	42	upon	upon	SCONJ
abr-88	133	43	the	the	DET
abr-88	133	44	cde	cde	PROPN
abr-88	133	45	panel	panel	NOUN
abr-88	133	46	a	a	DET
abr-88	133	47	:	:	PUNCT
abr-88	133	48	top	top	ADJ
abr-88	133	49	three	three	NUM
abr-88	133	50	variables	variable	NOUN
abr-88	133	51	-	-	PUNCT
abr-88	133	52	begin	begin	VERB
abr-88	133	53	with	with	ADP
abr-88	133	54	2003	2003	NUM
abr-88	133	55	variables	variable	NOUN
abr-88	133	56	year	year	NOUN
abr-88	133	57	dependent	dependent	ADJ
abr-88	133	58	variablesi	variablesi	ADJ
abr-88	133	59	predictive	predictive	ADJ
abr-88	133	60	variableii	variableii	NOUN
abr-88	133	61	(	(	PUNCT
abr-88	133	62	wald	wald	PROPN
abr-88	133	63	z	z	NOUN
abr-88	133	64	-	-	PUNCT
abr-88	133	65	value	value	NOUN
abr-88	133	66	)	)	PUNCT
abr-88	133	67	pseudo	pseudo	NOUN
abr-88	133	68	-	-	NOUN
abr-88	133	69	r2	r2	NOUN
abr-88	133	70	2007	2007	NUM
abr-88	133	71	-	-	SYM
abr-88	133	72	2008	2008	NUM
abr-88	133	73	1	1	NUM
abr-88	133	74	-	-	SYM
abr-88	133	75	2	2	NUM
abr-88	133	76	declining	decline	VERB
abr-88	133	77	enrollment	enrollment	NOUN
abr-88	133	78	(	(	PUNCT
abr-88	133	79	1.638	1.638	NUM
abr-88	133	80	)	)	PUNCT
abr-88	133	81	*	*	PUNCT
abr-88	133	82	*	*	PUNCT
abr-88	133	83	0.67485	0.67485	NUM
abr-88	133	84	deficit	deficit	NOUN
abr-88	133	85	spending	spending	NOUN
abr-88	133	86	(	(	PUNCT
abr-88	133	87	0.592	0.592	NUM
abr-88	133	88	)	)	PUNCT
abr-88	133	89	*	*	PUNCT
abr-88	133	90	size	size	NOUN
abr-88	133	91	avg	avg	NOUN
abr-88	133	92	(	(	PUNCT
abr-88	133	93	2.036	2.036	NUM
abr-88	133	94	)	)	PUNCT
abr-88	133	95	*	*	PUNCT
abr-88	133	96	1	1	NUM
abr-88	133	97	-	-	SYM
abr-88	133	98	3	3	NUM
abr-88	133	99	declining	decline	VERB
abr-88	133	100	enrollment	enrollment	NOUN
abr-88	133	101	(	(	PUNCT
abr-88	133	102	1.662	1.662	NUM
abr-88	133	103	)	)	PUNCT
abr-88	133	104	*	*	PUNCT
abr-88	133	105	*	*	PUNCT
abr-88	133	106	0.62814	0.62814	NUM
abr-88	133	107	deficit	deficit	NOUN
abr-88	133	108	spending	spending	NOUN
abr-88	133	109	(	(	PUNCT
abr-88	133	110	0.261	0.261	NUM
abr-88	133	111	)	)	PUNCT
abr-88	133	112	*	*	PUNCT
abr-88	133	113	size	size	NOUN
abr-88	133	114	avg	avg	NOUN
abr-88	133	115	(	(	PUNCT
abr-88	133	116	0.084	0.084	NUM
abr-88	133	117	)	)	PUNCT
abr-88	133	118	*	*	PUNCT
abr-88	133	119	2006	2006	NUM
abr-88	133	120	-	-	SYM
abr-88	133	121	2007	2007	NUM
abr-88	133	122	1	1	NUM
abr-88	133	123	-	-	SYM
abr-88	133	124	2	2	NUM
abr-88	133	125	declining	decline	VERB
abr-88	133	126	enrollment	enrollment	NOUN
abr-88	133	127	(	(	PUNCT
abr-88	133	128	2.754	2.754	NUM
abr-88	133	129	)	)	PUNCT
abr-88	133	130	*	*	PUNCT
abr-88	133	131	*	*	PUNCT
abr-88	133	132	0.69749	0.69749	NUM
abr-88	133	133	deficit	deficit	NOUN
abr-88	133	134	spending	spending	NOUN
abr-88	133	135	(	(	PUNCT
abr-88	133	136	1.495	1.495	NUM
abr-88	133	137	)	)	PUNCT
abr-88	133	138	*	*	PUNCT
abr-88	133	139	size	size	NOUN
abr-88	133	140	avg	avg	NOUN
abr-88	133	141	(	(	PUNCT
abr-88	133	142	0.952	0.952	NUM
abr-88	133	143	)	)	PUNCT
abr-88	133	144	*	*	PUNCT
abr-88	133	145	1	1	NUM
abr-88	133	146	-	-	SYM
abr-88	133	147	3	3	NUM
abr-88	133	148	declining	decline	VERB
abr-88	133	149	enrollment	enrollment	NOUN
abr-88	133	150	(	(	PUNCT
abr-88	133	151	2.092	2.092	NUM
abr-88	133	152	)	)	PUNCT
abr-88	133	153	*	*	PUNCT
abr-88	133	154	*	*	PUNCT
abr-88	133	155	0.65707	0.65707	NUM
abr-88	133	156	deficit	deficit	NOUN
abr-88	133	157	spending	spending	NOUN
abr-88	133	158	(	(	PUNCT
abr-88	133	159	0.783	0.783	NUM
abr-88	133	160	)	)	PUNCT
abr-88	133	161	*	*	PUNCT
abr-88	133	162	size	size	NOUN
abr-88	133	163	avg	avg	NOUN
abr-88	133	164	(	(	PUNCT
abr-88	133	165	0.058	0.058	NUM
abr-88	133	166	)	)	PUNCT
abr-88	133	167	*	*	SYM
abr-88	133	168	2003	2003	NUM
abr-88	133	169	-	-	SYM
abr-88	133	170	2004	2004	NUM
abr-88	133	171	*	*	PUNCT
abr-88	133	172	*	*	PUNCT
abr-88	133	173	1	1	NUM
abr-88	133	174	-	-	SYM
abr-88	133	175	2	2	NUM
abr-88	133	176	declining	decline	VERB
abr-88	133	177	enrollment	enrollment	NOUN
abr-88	133	178	(	(	PUNCT
abr-88	133	179	1.453	1.453	NUM
abr-88	133	180	)	)	PUNCT
abr-88	133	181	*	*	PUNCT
abr-88	133	182	*	*	PUNCT
abr-88	133	183	0.48046	0.48046	NUM
abr-88	133	184	deficit	deficit	NOUN
abr-88	133	185	spending	spending	NOUN
abr-88	133	186	(	(	PUNCT
abr-88	133	187	0.649	0.649	NUM
abr-88	133	188	)	)	PUNCT
abr-88	133	189	*	*	PUNCT
abr-88	133	190	size	size	NOUN
abr-88	133	191	avg	avg	NOUN
abr-88	133	192	(	(	PUNCT
abr-88	133	193	0.151	0.151	NUM
abr-88	133	194	)	)	PUNCT
abr-88	133	195	*	*	PUNCT
abr-88	133	196	1	1	NUM
abr-88	133	197	-	-	SYM
abr-88	133	198	3	3	NUM
abr-88	133	199	declining	decline	VERB
abr-88	133	200	enrollment	enrollment	NOUN
abr-88	133	201	(	(	PUNCT
abr-88	133	202	2.275	2.275	NUM
abr-88	133	203	)	)	PUNCT
abr-88	133	204	*	*	PUNCT
abr-88	133	205	*	*	PUNCT
abr-88	133	206	0.77779	0.77779	NUM
abr-88	133	207	deficit	deficit	NOUN
abr-88	133	208	spending	spending	NOUN
abr-88	133	209	(	(	PUNCT
abr-88	133	210	0.158	0.158	NUM
abr-88	133	211	)	)	PUNCT
abr-88	133	212	*	*	PUNCT
abr-88	133	213	size	size	NOUN
abr-88	133	214	avg	avg	NOUN
abr-88	133	215	(	(	PUNCT
abr-88	133	216	1.877	1.877	NUM
abr-88	133	217	)	)	PUNCT
abr-88	133	218	*	*	PROPN
abr-88	133	219	panel	panel	PROPN
abr-88	133	220	b	b	NOUN
abr-88	133	221	:	:	PUNCT
abr-88	133	222	based	base	VERB
abr-88	133	223	upon	upon	SCONJ
abr-88	133	224	all	all	DET
abr-88	133	225	available	available	ADJ
abr-88	133	226	predictive	predictive	ADJ
abr-88	133	227	variables	variable	NOUN
abr-88	133	228	,	,	PUNCT
abr-88	133	229	the	the	DET
abr-88	133	230	top	top	ADJ
abr-88	133	231	three	three	NUM
abr-88	133	232	in	in	ADP
abr-88	133	233	2008	2008	NUM
abr-88	133	234	year	year	NOUN
abr-88	133	235	dependent	dependent	ADJ
abr-88	133	236	variablesi	variablesi	ADJ
abr-88	133	237	predictive	predictive	ADJ
abr-88	133	238	variableii	variableii	NOUN
abr-88	133	239	(	(	PUNCT
abr-88	133	240	wald	wald	PROPN
abr-88	133	241	z	z	NOUN
abr-88	133	242	-	-	PUNCT
abr-88	133	243	value	value	NOUN
abr-88	133	244	)	)	PUNCT
abr-88	133	245	pseudo	pseudo	NOUN
abr-88	133	246	-	-	NOUN
abr-88	133	247	r2	r2	NOUN
abr-88	133	248	2007	2007	NUM
abr-88	133	249	-	-	SYM
abr-88	133	250	2008	2008	NUM
abr-88	133	251	1	1	NUM
abr-88	133	252	-	-	SYM
abr-88	133	253	2	2	NUM
abr-88	133	254	prior	prior	ADJ
abr-88	133	255	bankruptcy	bankruptcy	NOUN
abr-88	133	256	(	(	PUNCT
abr-88	133	257	-1.082	-1.082	PUNCT
abr-88	133	258	)	)	PUNCT
abr-88	133	259	*	*	PUNCT
abr-88	133	260	*	*	PUNCT
abr-88	133	261	0.87475	0.87475	NUM
abr-88	133	262	revenue	revenue	NOUN
abr-88	133	263	limit	limit	NOUN
abr-88	133	264	(	(	PUNCT
abr-88	133	265	2.422	2.422	NUM
abr-88	133	266	)	)	PUNCT
abr-88	133	267	*	*	PUNCT
abr-88	133	268	size	size	NOUN
abr-88	133	269	avg	avg	NOUN
abr-88	133	270	(	(	PUNCT
abr-88	133	271	1.592	1.592	NUM
abr-88	133	272	)	)	PUNCT
abr-88	133	273	*	*	PUNCT
abr-88	133	274	1	1	NUM
abr-88	133	275	-	-	SYM
abr-88	133	276	3	3	NUM
abr-88	133	277	prior	prior	ADJ
abr-88	133	278	bankruptcy	bankruptcy	NOUN
abr-88	133	279	(	(	PUNCT
abr-88	133	280	3.500	3.500	NUM
abr-88	133	281	)	)	PUNCT
abr-88	133	282	*	*	PUNCT
abr-88	134	1	*	*	PUNCT
abr-88	134	2	0.99267	0.99267	NUM
abr-88	134	3	revenue	revenue	NOUN
abr-88	134	4	limit	limit	NOUN
abr-88	134	5	(	(	PUNCT
abr-88	134	6	-0.126	-0.126	NOUN
abr-88	134	7	)	)	PUNCT
abr-88	134	8	*	*	PUNCT
abr-88	134	9	size	size	NOUN
abr-88	134	10	avg	avg	NOUN
abr-88	134	11	(	(	PUNCT
abr-88	134	12	1.112	1.112	NUM
abr-88	134	13	)	)	PUNCT
abr-88	134	14	*	*	PUNCT
abr-88	135	1	_	_	PUNCT
abr-88	136	1	_	_	PUNCT
abr-88	137	1	_	_	PUNCT
abr-88	138	1	_	_	PUNCT
abr-88	139	1	_	_	PUNCT
abr-88	140	1	_	_	PUNCT
abr-88	141	1	_	_	PUNCT
abr-88	142	1	_	_	PUNCT
abr-88	143	1	_	_	PUNCT
abr-88	144	1	_	_	PUNCT
abr-88	145	1	_	_	PUNCT
abr-88	146	1	_	_	PUNCT
abr-88	147	1	_	_	PUNCT
abr-88	148	1	_	_	PUNCT
abr-88	149	1	_	_	PUNCT
abr-88	150	1	_	_	PUNCT
abr-88	151	1	_	_	PUNCT
abr-88	152	1	_	_	PUNCT
abr-88	153	1	_	_	PUNCT
abr-88	154	1	_	_	PUNCT
abr-88	155	1	_	_	PUNCT
abr-88	156	1	_	_	PUNCT
abr-88	157	1	_	_	PUNCT
abr-88	158	1	_	_	PUNCT
abr-88	159	1	_	_	PUNCT
abr-88	160	1	_	_	PUNCT
abr-88	161	1	_	_	PUNCT
abr-88	162	1	_	_	PUNCT
abr-88	163	1	_	_	PUNCT
abr-88	164	1	_	_	PUNCT
abr-88	165	1	_	_	PUNCT
abr-88	166	1	_	_	PUNCT
abr-88	167	1	_	_	PUNCT
abr-88	168	1	*	*	PUNCT
abr-88	168	2	statistically	statistically	ADV
abr-88	168	3	significant	significant	ADJ
abr-88	168	4	,	,	PUNCT
abr-88	168	5	z	z	NOUN
abr-88	168	6	score	score	NOUN
abr-88	168	7	exceeds	exceed	VERB
abr-88	168	8	1.645	1.645	NUM
abr-88	168	9	(	(	PUNCT
abr-88	168	10	one	one	NUM
abr-88	168	11	sided	side	VERB
abr-88	168	12	p	p	NOUN
abr-88	168	13	-	-	PUNCT
abr-88	168	14	value<0.05	value<0.05	NOUN
abr-88	168	15	)	)	PUNCT
abr-88	168	16	*	*	PUNCT
abr-88	169	1	*	*	PUNCT
abr-88	169	2	data	datum	NOUN
abr-88	169	3	insufficient	insufficient	ADJ
abr-88	169	4	for	for	ADP
abr-88	169	5	logistic	logistic	ADJ
abr-88	169	6	modeling	modeling	NOUN
abr-88	169	7	for	for	ADP
abr-88	169	8	years	year	NOUN
abr-88	169	9	2006	2006	NUM
abr-88	169	10	-	-	SYM
abr-88	169	11	2005	2005	NUM
abr-88	169	12	and	and	CCONJ
abr-88	169	13	2005	2005	NUM
abr-88	169	14	-	-	SYM
abr-88	169	15	2004	2004	NUM
abr-88	169	16	.	.	PUNCT
abr-88	170	1	i	i	PRON
abr-88	170	2	refer	refer	VERB
abr-88	170	3	to	to	ADP
abr-88	170	4	table	table	NOUN
abr-88	170	5	4	4	NUM
abr-88	170	6	:	:	PUNCT
abr-88	170	7	positive	positive	ADJ
abr-88	170	8	certification	certification	NOUN
abr-88	170	9	(	(	PUNCT
abr-88	170	10	1	1	NUM
abr-88	170	11	)	)	PUNCT
abr-88	170	12	,	,	PUNCT
abr-88	170	13	qualified	qualified	ADJ
abr-88	170	14	certification	certification	NOUN
abr-88	170	15	(	(	PUNCT
abr-88	170	16	2	2	NUM
abr-88	170	17	)	)	PUNCT
abr-88	170	18	,	,	PUNCT
abr-88	170	19	negative	negative	ADJ
abr-88	170	20	certification	certification	NOUN
abr-88	170	21	(	(	PUNCT
abr-88	170	22	3	3	NUM
abr-88	170	23	)	)	PUNCT
abr-88	170	24	.	.	PUNCT
abr-88	171	1	ii	ii	PROPN
abr-88	171	2	refer	refer	VERB
abr-88	171	3	to	to	ADP
abr-88	171	4	table	table	NOUN
abr-88	171	5	4	4	NUM
abr-88	171	6	:	:	PUNCT
abr-88	171	7	footnotes	footnote	NOUN
abr-88	171	8	1	1	NUM
abr-88	171	9	-	-	SYM
abr-88	171	10	11	11	NUM
abr-88	171	11	.	.	PUNCT
abr-88	171	12	table	table	NOUN
abr-88	171	13	4	4	NUM
abr-88	171	14	:	:	PUNCT
abr-88	171	15	successful	successful	ADJ
abr-88	171	16	predictions	prediction	NOUN
abr-88	171	17	of	of	ADP
abr-88	171	18	classifications	classification	NOUN
abr-88	171	19	panel	panel	NOUN
abr-88	171	20	a.	a.	NOUN
abr-88	171	21	state	state	PROPN
abr-88	171	22	of	of	ADP
abr-88	171	23	california	california	PROPN
abr-88	171	24	classifications	classification	NOUN
abr-88	171	25	by	by	ADP
abr-88	171	26	type	type	NOUN
abr-88	171	27	and	and	CCONJ
abr-88	171	28	year	year	NOUN
abr-88	171	29	classification	classification	NOUN
abr-88	171	30	2007	2007	NUM
abr-88	171	31	-	-	SYM
abr-88	171	32	2008	2008	NUM
abr-88	171	33	2006	2006	NUM
abr-88	171	34	-	-	SYM
abr-88	171	35	2007	2007	NUM
abr-88	171	36	2005	2005	NUM
abr-88	171	37	-	-	SYM
abr-88	171	38	2006	2006	NUM
abr-88	171	39	2004	2004	NUM
abr-88	171	40	-	-	SYM
abr-88	171	41	2005	2005	NUM
abr-88	172	1	2003	2003	NUM
abr-88	172	2	-	-	SYM
abr-88	172	3	2004	2004	NUM
abr-88	172	4	total	total	NOUN
abr-88	172	5	positive	positive	ADJ
abr-88	172	6	(	(	PUNCT
abr-88	172	7	‘	'	PUNCT
abr-88	172	8	1	1	NUM
abr-88	172	9	’	'	PUNCT
abr-88	172	10	)	)	PUNCT
abr-88	172	11	27	27	NUM
abr-88	172	12	9	9	NUM
abr-88	172	13	2	2	NUM
abr-88	172	14	13	13	NUM
abr-88	172	15	16	16	NUM
abr-88	172	16	qualified	qualified	ADJ
abr-88	172	17	(	(	PUNCT
abr-88	172	18	‘	'	PUNCT
abr-88	172	19	2	2	NUM
abr-88	172	20	’	'	PUNCT
abr-88	172	21	)	)	PUNCT
abr-88	172	22	85	85	NUM
abr-88	172	23	108	108	NUM
abr-88	172	24	19	19	NUM
abr-88	172	25	29	29	NUM
abr-88	172	26	38	38	NUM
abr-88	172	27	negative	negative	ADJ
abr-88	172	28	(	(	PUNCT
abr-88	172	29	bankrupt	bankrupt	ADJ
abr-88	172	30	)	)	PUNCT
abr-88	172	31	(	(	PUNCT
abr-88	172	32	‘	'	PUNCT
abr-88	172	33	3	3	NUM
abr-88	172	34	’	'	PUNCT
abr-88	172	35	)	)	PUNCT
abr-88	172	36	19	19	NUM
abr-88	172	37	13	13	NUM
abr-88	172	38	5	5	NUM
abr-88	172	39	3	3	NUM
abr-88	172	40	14	14	NUM
abr-88	172	41	(	(	PUNCT
abr-88	172	42	13.5%)54	13.5%)54	NUM
abr-88	172	43	total	total	NOUN
abr-88	172	44	131	131	NUM
abr-88	172	45	130	130	NUM
abr-88	172	46	26	26	NUM
abr-88	172	47	45	45	NUM
abr-88	172	48	68	68	NUM
abr-88	172	49	400	400	NUM
abr-88	172	50	panel	panel	NOUN
abr-88	172	51	b	b	NOUN
abr-88	172	52	:	:	PUNCT
abr-88	172	53	classification	classification	NOUN
abr-88	172	54	by	by	ADP
abr-88	172	55	most	most	ADJ
abr-88	172	56	recent	recent	ADJ
abr-88	172	57	year	year	NOUN
abr-88	172	58	:	:	PUNCT
abr-88	172	59	predictive	predictive	ADJ
abr-88	172	60	model	model	NOUN
abr-88	172	61	for	for	ADP
abr-88	172	62	(	(	PUNCT
abr-88	172	63	2007	2007	NUM
abr-88	172	64	-	-	SYM
abr-88	172	65	2008	2008	NUM
abr-88	172	66	)	)	PUNCT
abr-88	172	67	prediction	prediction	NOUN
abr-88	172	68	of	of	ADP
abr-88	172	69	positive	positive	ADJ
abr-88	172	70	(	(	PUNCT
abr-88	172	71	1	1	NUM
abr-88	172	72	)	)	PUNCT
abr-88	172	73	v	v	ADP
abr-88	172	74	qualified	qualified	ADJ
abr-88	172	75	(	(	PUNCT
abr-88	172	76	2	2	NUM
abr-88	172	77	)	)	PUNCT
abr-88	172	78	classification	classification	NOUN
abr-88	172	79	classification	classification	NOUN
abr-88	172	80	count	count	NOUN
abr-88	172	81	probability	probability	NOUN
abr-88	172	82	exceeds	exceed	NOUN
abr-88	172	83	%	%	NOUN
abr-88	172	84	successfully	successfully	ADV
abr-88	172	85	predicted	predict	VERB
abr-88	172	86	(	(	PUNCT
abr-88	172	87	count	count	NOUN
abr-88	172	88	)	)	PUNCT
abr-88	172	89	positive	positive	ADJ
abr-88	172	90	(	(	PUNCT
abr-88	172	91	1	1	NUM
abr-88	172	92	)	)	PUNCT
abr-88	172	93	27	27	NUM
abr-88	172	94	22.222	22.222	NUM
abr-88	172	95	(	(	PUNCT
abr-88	172	96	6	6	NUM
abr-88	172	97	)	)	PUNCT
abr-88	172	98	qualified	qualified	ADJ
abr-88	172	99	(	(	PUNCT
abr-88	172	100	2	2	NUM
abr-88	172	101	)	)	PUNCT
abr-88	172	102	85	85	NUM
abr-88	172	103	0.50000	0.50000	NUM
abr-88	172	104	97.647	97.647	NUM
abr-88	172	105	(	(	PUNCT
abr-88	172	106	84	84	NUM
abr-88	172	107	)	)	PUNCT
abr-88	172	108	total	total	NOUN
abr-88	172	109	112	112	NUM
abr-88	172	110	0.50000	0.50000	NUM
abr-88	172	111	79.464	79.464	NUM
abr-88	172	112	(	(	PUNCT
abr-88	172	113	90	90	NUM
abr-88	172	114	)	)	PUNCT
abr-88	172	115	durden	durden	NOUN
abr-88	172	116	and	and	CCONJ
abr-88	172	117	sennetti	sennetti	NOUN
abr-88	172	118	advances	advance	NOUN
abr-88	172	119	in	in	ADP
abr-88	172	120	business	business	NOUN
abr-88	172	121	research	research	NOUN
abr-88	172	122	2012	2012	NUM
abr-88	172	123	,	,	PUNCT
abr-88	172	124	vol	vol	NOUN
abr-88	172	125	.	.	PROPN
abr-88	173	1	3	3	NUM
abr-88	173	2	,	,	PUNCT
abr-88	173	3	no	no	INTJ
abr-88	173	4	.	.	NOUN
abr-88	173	5	1	1	NUM
abr-88	173	6	,	,	PUNCT
abr-88	173	7	79	79	NUM
abr-88	173	8	-	-	SYM
abr-88	173	9	89	89	NUM
abr-88	173	10	85	85	NUM
abr-88	173	11	prediction	prediction	NOUN
abr-88	173	12	of	of	ADP
abr-88	173	13	positive	positive	ADJ
abr-88	173	14	(	(	PUNCT
abr-88	173	15	1	1	NUM
abr-88	173	16	)	)	PUNCT
abr-88	173	17	v	v	NOUN
abr-88	173	18	bankruptcy	bankruptcy	NOUN
abr-88	173	19	(	(	PUNCT
abr-88	173	20	3	3	X
abr-88	173	21	)	)	PUNCT
abr-88	173	22	classification	classification	NOUN
abr-88	173	23	classification	classification	NOUN
abr-88	173	24	count	count	NOUN
abr-88	173	25	probability	probability	NOUN
abr-88	173	26	exceeds	exceed	NOUN
abr-88	173	27	%	%	NOUN
abr-88	173	28	successfully	successfully	ADV
abr-88	173	29	predicted	predict	VERB
abr-88	173	30	(	(	PUNCT
abr-88	173	31	count	count	NOUN
abr-88	173	32	)	)	PUNCT
abr-88	173	33	positive	positive	ADJ
abr-88	173	34	(	(	PUNCT
abr-88	173	35	1	1	NUM
abr-88	173	36	)	)	PUNCT
abr-88	173	37	27	27	NUM
abr-88	173	38	0.50000	0.50000	NUM
abr-88	173	39	96.296	96.296	NUM
abr-88	173	40	(	(	PUNCT
abr-88	173	41	26	26	NUM
abr-88	173	42	)	)	PUNCT
abr-88	173	43	negative	negative	ADJ
abr-88	173	44	(	(	PUNCT
abr-88	173	45	bankruptcy	bankruptcy	NOUN
abr-88	173	46	declared	declare	VERB
abr-88	173	47	)	)	PUNCT
abr-88	173	48	(	(	PUNCT
abr-88	173	49	3	3	X
abr-88	173	50	)	)	PUNCT
abr-88	173	51	19	19	NUM
abr-88	173	52	0.50000	0.50000	NUM
abr-88	173	53	68.421	68.421	NUM
abr-88	173	54	(	(	PUNCT
abr-88	173	55	13	13	NUM
abr-88	173	56	)	)	PUNCT
abr-88	173	57	total	total	NOUN
abr-88	173	58	46	46	NUM
abr-88	173	59	84.783	84.783	NUM
abr-88	173	60	(	(	PUNCT
abr-88	173	61	39	39	NUM
abr-88	173	62	)	)	PUNCT
abr-88	173	63	school	school	NOUN
abr-88	173	64	districts	district	NOUN
abr-88	173	65	in	in	ADP
abr-88	173	66	california	california	PROPN
abr-88	173	67	are	be	AUX
abr-88	173	68	required	require	VERB
abr-88	173	69	to	to	PART
abr-88	173	70	file	file	VERB
abr-88	173	71	interim	interim	ADJ
abr-88	173	72	reports	report	NOUN
abr-88	173	73	twice	twice	DET
abr-88	173	74	a	a	DET
abr-88	173	75	year	year	NOUN
abr-88	173	76	confirming	confirm	VERB
abr-88	173	77	their	their	PRON
abr-88	173	78	status	status	NOUN
abr-88	173	79	to	to	ADP
abr-88	173	80	cde	cde	PROPN
abr-88	173	81	authorities	authority	NOUN
abr-88	173	82	.	.	PUNCT
abr-88	174	1	during	during	ADP
abr-88	174	2	the	the	DET
abr-88	174	3	fiscal	fiscal	ADJ
abr-88	174	4	year	year	NOUN
abr-88	174	5	2007	2007	NUM
abr-88	174	6	-	-	SYM
abr-88	174	7	2008	2008	NUM
abr-88	174	8	,	,	PUNCT
abr-88	174	9	there	there	PRON
abr-88	174	10	were	be	VERB
abr-88	174	11	131	131	NUM
abr-88	174	12	school	school	NOUN
abr-88	174	13	districts	district	NOUN
abr-88	174	14	that	that	PRON
abr-88	174	15	filed	file	VERB
abr-88	174	16	either	either	CCONJ
abr-88	174	17	a	a	DET
abr-88	174	18	qualified	qualified	ADJ
abr-88	174	19	or	or	CCONJ
abr-88	174	20	negative	negative	ADJ
abr-88	174	21	certification	certification	NOUN
abr-88	174	22	during	during	ADP
abr-88	174	23	either	either	CCONJ
abr-88	174	24	the	the	DET
abr-88	174	25	1	1	NUM
abr-88	174	26	st	st	NOUN
abr-88	174	27	or	or	CCONJ
abr-88	174	28	2	2	NUM
abr-88	174	29	nd	nd	NOUN
abr-88	174	30	certification	certification	NOUN
abr-88	174	31	filing	filing	NOUN
abr-88	174	32	.	.	PUNCT
abr-88	175	1	if	if	SCONJ
abr-88	175	2	a	a	DET
abr-88	175	3	school	school	NOUN
abr-88	175	4	district	district	NOUN
abr-88	175	5	filed	file	VERB
abr-88	175	6	either	either	CCONJ
abr-88	175	7	a	a	DET
abr-88	175	8	qualified	qualified	ADJ
abr-88	175	9	or	or	CCONJ
abr-88	175	10	negative	negative	ADJ
abr-88	175	11	certification	certification	NOUN
abr-88	175	12	for	for	ADP
abr-88	175	13	the	the	DET
abr-88	175	14	1	1	NUM
abr-88	175	15	st	st	PROPN
abr-88	175	16	certification	certification	NOUN
abr-88	175	17	filing	filing	NOUN
abr-88	175	18	,	,	PUNCT
abr-88	175	19	then	then	ADV
abr-88	175	20	if	if	SCONJ
abr-88	175	21	for	for	ADP
abr-88	175	22	the	the	DET
abr-88	175	23	2	2	NUM
abr-88	175	24	nd	nd	NOUN
abr-88	175	25	certification	certification	NOUN
abr-88	175	26	the	the	DET
abr-88	175	27	financial	financial	ADJ
abr-88	175	28	condition	condition	NOUN
abr-88	175	29	was	be	AUX
abr-88	175	30	improved	improve	VERB
abr-88	175	31	they	they	PRON
abr-88	175	32	received	receive	VERB
abr-88	175	33	a	a	DET
abr-88	175	34	positive	positive	ADJ
abr-88	175	35	certification	certification	NOUN
abr-88	175	36	for	for	ADP
abr-88	175	37	that	that	DET
abr-88	175	38	2	2	NUM
abr-88	175	39	nd	nd	NOUN
abr-88	175	40	certification	certification	NOUN
abr-88	175	41	period	period	NOUN
abr-88	175	42	.	.	PUNCT
abr-88	176	1	the	the	DET
abr-88	176	2	131	131	NUM
abr-88	176	3	school	school	NOUN
abr-88	176	4	districts	district	NOUN
abr-88	176	5	are	be	AUX
abr-88	176	6	thereby	thereby	ADV
abr-88	176	7	classified	classify	VERB
abr-88	176	8	into	into	ADP
abr-88	176	9	three	three	NUM
abr-88	176	10	divisions	division	NOUN
abr-88	176	11	(	(	PUNCT
abr-88	176	12	dependent	dependent	ADJ
abr-88	176	13	variables	variable	NOUN
abr-88	176	14	)	)	PUNCT
abr-88	176	15	based	base	VERB
abr-88	176	16	on	on	ADP
abr-88	176	17	the	the	DET
abr-88	176	18	2	2	NUM
abr-88	176	19	nd	nd	NOUN
abr-88	176	20	certification	certification	NOUN
abr-88	176	21	,	,	PUNCT
abr-88	176	22	there	there	PRON
abr-88	176	23	are	be	VERB
abr-88	176	24	19	19	NUM
abr-88	176	25	classified	classified	ADJ
abr-88	176	26	as	as	ADP
abr-88	176	27	negative	negative	ADJ
abr-88	176	28	,	,	PUNCT
abr-88	176	29	85	85	NUM
abr-88	176	30	classified	classify	VERB
abr-88	176	31	as	as	ADP
abr-88	176	32	qualified	qualified	ADJ
abr-88	176	33	and	and	CCONJ
abr-88	176	34	27	27	NUM
abr-88	176	35	classified	classify	VERB
abr-88	176	36	as	as	ADP
abr-88	176	37	positive	positive	ADJ
abr-88	176	38	.	.	PUNCT
abr-88	177	1	the	the	DET
abr-88	177	2	same	same	ADJ
abr-88	177	3	classification	classification	NOUN
abr-88	177	4	procedure	procedure	NOUN
abr-88	177	5	is	be	AUX
abr-88	177	6	utilized	utilize	VERB
abr-88	177	7	for	for	ADP
abr-88	177	8	the	the	DET
abr-88	177	9	previous	previous	ADJ
abr-88	177	10	years	year	NOUN
abr-88	177	11	under	under	ADP
abr-88	177	12	study	study	NOUN
abr-88	177	13	.	.	PUNCT
abr-88	178	1	there	there	PRON
abr-88	178	2	is	be	VERB
abr-88	178	3	insufficient	insufficient	ADJ
abr-88	178	4	published	publish	VERB
abr-88	178	5	data	datum	NOUN
abr-88	178	6	on	on	ADP
abr-88	178	7	bankrupt	bankrupt	ADJ
abr-88	178	8	schools	school	NOUN
abr-88	178	9	for	for	ADP
abr-88	178	10	the	the	DET
abr-88	178	11	years	year	NOUN
abr-88	178	12	2004	2004	NUM
abr-88	178	13	to	to	ADP
abr-88	178	14	2006	2006	NUM
abr-88	178	15	,	,	PUNCT
abr-88	178	16	as	as	SCONJ
abr-88	178	17	the	the	DET
abr-88	178	18	bankruptcies	bankruptcy	NOUN
abr-88	178	19	range	range	VERB
abr-88	178	20	from	from	ADP
abr-88	178	21	68	68	NUM
abr-88	178	22	in	in	ADP
abr-88	178	23	2004	2004	NUM
abr-88	178	24	to	to	ADP
abr-88	178	25	26	26	NUM
abr-88	178	26	in	in	ADP
abr-88	178	27	2006	2006	NUM
abr-88	178	28	,	,	PUNCT
abr-88	178	29	suggesting	suggest	VERB
abr-88	178	30	improving	improve	VERB
abr-88	178	31	u.s	u.s	PROPN
abr-88	178	32	.	.	PROPN
abr-88	178	33	and	and	CCONJ
abr-88	178	34	california	california	PROPN
abr-88	178	35	economic	economic	PROPN
abr-88	178	36	school	school	NOUN
abr-88	178	37	district	district	NOUN
abr-88	178	38	conditions	condition	NOUN
abr-88	178	39	as	as	SCONJ
abr-88	178	40	shown	show	VERB
abr-88	178	41	in	in	ADP
abr-88	178	42	tables	table	NOUN
abr-88	178	43	3	3	NUM
abr-88	178	44	and	and	CCONJ
abr-88	178	45	4	4	NUM
abr-88	178	46	.	.	NOUN
abr-88	178	47	results	result	NOUN
abr-88	178	48	-	-	PUNCT
abr-88	178	49	necessary	necessary	ADJ
abr-88	178	50	and	and	CCONJ
abr-88	179	1	sufficient	sufficient	ADJ
abr-88	179	2	conditions	condition	NOUN
abr-88	179	3	necessary	necessary	ADJ
abr-88	179	4	conditions	condition	NOUN
abr-88	179	5	:	:	PUNCT
abr-88	179	6	tables	table	NOUN
abr-88	179	7	1	1	NUM
abr-88	179	8	and	and	CCONJ
abr-88	179	9	2	2	NUM
abr-88	179	10	and	and	CCONJ
abr-88	179	11	local	local	ADJ
abr-88	179	12	laws	law	NOUN
abr-88	179	13	provide	provide	VERB
abr-88	179	14	the	the	DET
abr-88	179	15	necessary	necessary	ADJ
abr-88	179	16	conditions	condition	NOUN
abr-88	179	17	for	for	ADP
abr-88	179	18	predicting	predict	VERB
abr-88	179	19	(	(	PUNCT
abr-88	179	20	in	in	ADP
abr-88	179	21	-	-	PUNCT
abr-88	179	22	sample	sample	NOUN
abr-88	179	23	)	)	PUNCT
abr-88	179	24	bankruptcy	bankruptcy	NOUN
abr-88	179	25	for	for	ADP
abr-88	179	26	governmental	governmental	ADJ
abr-88	179	27	units	unit	NOUN
abr-88	179	28	.	.	PUNCT
abr-88	180	1	tables	table	NOUN
abr-88	180	2	3	3	NUM
abr-88	180	3	and	and	CCONJ
abr-88	180	4	4	4	NUM
abr-88	180	5	present	present	VERB
abr-88	180	6	the	the	DET
abr-88	180	7	sufficient	sufficient	ADJ
abr-88	180	8	conditions	condition	NOUN
abr-88	180	9	following	follow	VERB
abr-88	180	10	the	the	DET
abr-88	180	11	unique	unique	ADJ
abr-88	180	12	modeling	modeling	NOUN
abr-88	180	13	process	process	NOUN
abr-88	180	14	described	describe	VERB
abr-88	180	15	earlier	early	ADV
abr-88	180	16	.	.	PUNCT
abr-88	181	1	in	in	ADP
abr-88	181	2	the	the	DET
abr-88	181	3	first	first	ADJ
abr-88	181	4	design	design	NOUN
abr-88	181	5	for	for	ADP
abr-88	181	6	the	the	DET
abr-88	181	7	governmental	governmental	ADJ
abr-88	181	8	variables	variable	NOUN
abr-88	181	9	given	give	VERB
abr-88	181	10	by	by	ADP
abr-88	181	11	california	california	PROPN
abr-88	181	12	,	,	PUNCT
abr-88	181	13	we	we	PRON
abr-88	181	14	create	create	VERB
abr-88	181	15	a	a	DET
abr-88	181	16	logistic	logistic	ADJ
abr-88	181	17	regression	regression	NOUN
abr-88	181	18	model	model	NOUN
abr-88	181	19	to	to	PART
abr-88	181	20	predict	predict	VERB
abr-88	181	21	bankruptcy	bankruptcy	NOUN
abr-88	181	22	for	for	ADP
abr-88	181	23	the	the	DET
abr-88	181	24	year	year	NOUN
abr-88	181	25	2003	2003	NUM
abr-88	181	26	.	.	PUNCT
abr-88	182	1	but	but	CCONJ
abr-88	182	2	we	we	PRON
abr-88	182	3	find	find	VERB
abr-88	182	4	no	no	DET
abr-88	182	5	one	one	NUM
abr-88	182	6	set	set	NOUN
abr-88	182	7	of	of	ADP
abr-88	182	8	variables	variable	NOUN
abr-88	182	9	to	to	PART
abr-88	182	10	serve	serve	VERB
abr-88	182	11	for	for	ADP
abr-88	182	12	every	every	DET
abr-88	182	13	year	year	NOUN
abr-88	182	14	.	.	PUNCT
abr-88	183	1	to	to	PART
abr-88	183	2	resolve	resolve	VERB
abr-88	183	3	this	this	DET
abr-88	183	4	issue	issue	NOUN
abr-88	183	5	,	,	PUNCT
abr-88	183	6	table	table	NOUN
abr-88	183	7	3	3	NUM
abr-88	183	8	(	(	PUNCT
abr-88	183	9	panel	panel	NOUN
abr-88	183	10	a	a	PRON
abr-88	183	11	)	)	PUNCT
abr-88	183	12	presents	present	VERB
abr-88	183	13	the	the	DET
abr-88	183	14	best	good	ADJ
abr-88	183	15	(	(	PUNCT
abr-88	183	16	maximum	maximum	ADJ
abr-88	183	17	likelihood	likelihood	NOUN
abr-88	183	18	,	,	PUNCT
abr-88	183	19	pseudo	pseudo	NOUN
abr-88	183	20	-	-	PUNCT
abr-88	183	21	r	r	NOUN
abr-88	183	22	-	-	PUNCT
abr-88	183	23	square	square	ADJ
abr-88	183	24	)	)	PUNCT
abr-88	183	25	three	three	NUM
abr-88	183	26	variable	variable	ADJ
abr-88	183	27	logistic	logistic	ADJ
abr-88	183	28	model	model	NOUN
abr-88	183	29	for	for	ADP
abr-88	183	30	predicting	predict	VERB
abr-88	183	31	2003	2003	NUM
abr-88	183	32	to	to	ADP
abr-88	183	33	2004	2004	NUM
abr-88	183	34	bankruptcies	bankruptcy	NOUN
abr-88	183	35	(	(	PUNCT
abr-88	183	36	the	the	DET
abr-88	183	37	1	1	NUM
abr-88	183	38	-	-	SYM
abr-88	183	39	3	3	NUM
abr-88	183	40	model	model	NOUN
abr-88	183	41	)	)	PUNCT
abr-88	183	42	.	.	PUNCT
abr-88	184	1	we	we	PRON
abr-88	184	2	find	find	VERB
abr-88	184	3	declining	decline	VERB
abr-88	184	4	enrollment	enrollment	NOUN
abr-88	184	5	,	,	PUNCT
abr-88	184	6	size	size	NOUN
abr-88	184	7	avg	avg	NOUN
abr-88	184	8	(	(	PUNCT
abr-88	184	9	the	the	DET
abr-88	184	10	school	school	NOUN
abr-88	184	11	district	district	NOUN
abr-88	184	12	exceeds	exceed	VERB
abr-88	184	13	average	average	ADJ
abr-88	184	14	enrollment	enrollment	NOUN
abr-88	184	15	)	)	PUNCT
abr-88	184	16	as	as	ADP
abr-88	184	17	statistically	statistically	ADV
abr-88	184	18	significant	significant	ADJ
abr-88	184	19	and	and	CCONJ
abr-88	184	20	deficit	deficit	NOUN
abr-88	184	21	spending	spending	NOUN
abr-88	184	22	as	as	ADP
abr-88	184	23	the	the	DET
abr-88	184	24	third	third	ADJ
abr-88	184	25	variable	variable	NOUN
abr-88	184	26	found	find	VERB
abr-88	184	27	by	by	ADP
abr-88	184	28	the	the	DET
abr-88	184	29	model	model	NOUN
abr-88	184	30	predictive	predictive	NOUN
abr-88	184	31	of	of	ADP
abr-88	184	32	bankruptcy	bankruptcy	NOUN
abr-88	184	33	(	(	PUNCT
abr-88	184	34	1	1	NUM
abr-88	184	35	-	-	SYM
abr-88	184	36	3	3	NUM
abr-88	184	37	)	)	PUNCT
abr-88	184	38	for	for	ADP
abr-88	184	39	the	the	DET
abr-88	184	40	year	year	NOUN
abr-88	184	41	2003	2003	NUM
abr-88	184	42	to	to	ADP
abr-88	184	43	2004	2004	NUM
abr-88	184	44	.	.	PUNCT
abr-88	185	1	these	these	DET
abr-88	185	2	two	two	NUM
abr-88	185	3	variables	variable	NOUN
abr-88	185	4	,	,	PUNCT
abr-88	185	5	although	although	SCONJ
abr-88	185	6	not	not	PART
abr-88	185	7	statistically	statistically	ADV
abr-88	185	8	significant	significant	ADJ
abr-88	185	9	also	also	ADV
abr-88	185	10	appear	appear	VERB
abr-88	185	11	in	in	ADP
abr-88	185	12	the	the	DET
abr-88	185	13	three	three	NUM
abr-88	185	14	variable	variable	ADJ
abr-88	185	15	model	model	NOUN
abr-88	185	16	found	find	VERB
abr-88	185	17	for	for	ADP
abr-88	185	18	the	the	DET
abr-88	185	19	predictions	prediction	NOUN
abr-88	185	20	of	of	ADP
abr-88	185	21	the	the	PRON
abr-88	185	22	at	at	ADP
abr-88	185	23	risk	risk	NOUN
abr-88	185	24	(	(	PUNCT
abr-88	185	25	qualified	qualified	ADJ
abr-88	185	26	)	)	PUNCT
abr-88	185	27	condition	condition	NOUN
abr-88	185	28	(	(	PUNCT
abr-88	185	29	1	1	NUM
abr-88	185	30	-	-	SYM
abr-88	185	31	2	2	NUM
abr-88	185	32	)	)	PUNCT
abr-88	185	33	for	for	ADP
abr-88	185	34	the	the	DET
abr-88	185	35	year	year	NOUN
abr-88	185	36	2003	2003	NUM
abr-88	185	37	to	to	ADP
abr-88	185	38	2004	2004	NUM
abr-88	185	39	.	.	PUNCT
abr-88	186	1	these	these	DET
abr-88	186	2	two	two	NUM
abr-88	186	3	statistically	statistically	ADV
abr-88	186	4	significant	significant	ADJ
abr-88	186	5	variables	variable	NOUN
abr-88	186	6	also	also	ADV
abr-88	186	7	appear	appear	VERB
abr-88	186	8	in	in	ADP
abr-88	186	9	2007	2007	NUM
abr-88	186	10	to	to	ADP
abr-88	186	11	2008	2008	NUM
abr-88	186	12	(	(	PUNCT
abr-88	186	13	1	1	NUM
abr-88	186	14	-	-	SYM
abr-88	186	15	2	2	NUM
abr-88	186	16	)	)	PUNCT
abr-88	186	17	predictions	prediction	NOUN
abr-88	186	18	.	.	PUNCT
abr-88	187	1	although	although	SCONJ
abr-88	187	2	only	only	ADV
abr-88	187	3	one	one	NUM
abr-88	187	4	of	of	ADP
abr-88	187	5	the	the	DET
abr-88	187	6	two	two	NUM
abr-88	187	7	(	(	PUNCT
abr-88	187	8	declining	decline	VERB
abr-88	187	9	enrollment	enrollment	NOUN
abr-88	187	10	)	)	PUNCT
abr-88	187	11	is	be	AUX
abr-88	187	12	significant	significant	ADJ
abr-88	187	13	for	for	ADP
abr-88	187	14	predicting	predict	VERB
abr-88	187	15	bankruptcy	bankruptcy	NOUN
abr-88	187	16	in	in	ADP
abr-88	187	17	that	that	DET
abr-88	187	18	year	year	NOUN
abr-88	187	19	,	,	PUNCT
abr-88	187	20	both	both	PRON
abr-88	187	21	are	be	AUX
abr-88	187	22	significant	significant	ADJ
abr-88	187	23	for	for	ADP
abr-88	187	24	predicting	predict	VERB
abr-88	187	25	the	the	DET
abr-88	187	26	qualified	qualified	ADJ
abr-88	187	27	condition	condition	NOUN
abr-88	187	28	(	(	PUNCT
abr-88	187	29	1	1	NUM
abr-88	187	30	-	-	SYM
abr-88	187	31	2	2	NUM
abr-88	187	32	model	model	NOUN
abr-88	187	33	)	)	PUNCT
abr-88	187	34	.	.	PUNCT
abr-88	188	1	therefore	therefore	ADV
abr-88	188	2	,	,	PUNCT
abr-88	188	3	only	only	ADV
abr-88	188	4	declining	decline	VERB
abr-88	188	5	enrollment	enrollment	NOUN
abr-88	188	6	and	and	CCONJ
abr-88	188	7	the	the	DET
abr-88	188	8	prior	prior	ADJ
abr-88	188	9	bankruptcy	bankruptcy	NOUN
abr-88	188	10	of	of	ADP
abr-88	188	11	the	the	DET
abr-88	188	12	school	school	NOUN
abr-88	188	13	districts	district	NOUN
abr-88	188	14	should	should	AUX
abr-88	188	15	be	be	AUX
abr-88	188	16	considered	consider	VERB
abr-88	188	17	(	(	PUNCT
abr-88	188	18	is	be	AUX
abr-88	188	19	necessary	necessary	ADJ
abr-88	188	20	)	)	PUNCT
abr-88	188	21	in	in	ADP
abr-88	188	22	evaluating	evaluate	VERB
abr-88	188	23	the	the	DET
abr-88	188	24	bankruptcy	bankruptcy	NOUN
abr-88	188	25	of	of	ADP
abr-88	188	26	school	school	NOUN
abr-88	188	27	districts	district	NOUN
abr-88	188	28	.	.	PUNCT
abr-88	189	1	table	table	NOUN
abr-88	189	2	3	3	NUM
abr-88	189	3	(	(	PUNCT
abr-88	189	4	panel	panel	NOUN
abr-88	189	5	b	b	NOUN
abr-88	189	6	)	)	PUNCT
abr-88	189	7	presents	present	VERB
abr-88	189	8	the	the	DET
abr-88	189	9	best	good	ADJ
abr-88	189	10	(	(	PUNCT
abr-88	189	11	maximum	maximum	ADJ
abr-88	189	12	likelihood	likelihood	NOUN
abr-88	189	13	,	,	PUNCT
abr-88	189	14	pseudo	pseudo	NOUN
abr-88	189	15	-	-	PUNCT
abr-88	189	16	r	r	NOUN
abr-88	189	17	-	-	PUNCT
abr-88	189	18	square	square	ADJ
abr-88	189	19	)	)	PUNCT
abr-88	189	20	three	three	NUM
abr-88	189	21	variable	variable	ADJ
abr-88	189	22	logistic	logistic	ADJ
abr-88	189	23	model	model	NOUN
abr-88	189	24	for	for	ADP
abr-88	189	25	predicting	predict	VERB
abr-88	189	26	the	the	DET
abr-88	189	27	most	most	ADV
abr-88	189	28	recent	recent	ADJ
abr-88	189	29	year	year	NOUN
abr-88	189	30	,	,	PUNCT
abr-88	189	31	the	the	DET
abr-88	189	32	2007	2007	NUM
abr-88	189	33	to	to	ADP
abr-88	189	34	2008	2008	NUM
abr-88	189	35	bankruptcies	bankruptcy	NOUN
abr-88	189	36	(	(	PUNCT
abr-88	189	37	the	the	DET
abr-88	189	38	1	1	NUM
abr-88	189	39	-	-	SYM
abr-88	189	40	3	3	NUM
abr-88	189	41	model	model	NOUN
abr-88	189	42	)	)	PUNCT
abr-88	189	43	with	with	ADP
abr-88	189	44	the	the	DET
abr-88	189	45	most	most	ADV
abr-88	189	46	available	available	ADJ
abr-88	189	47	data	datum	NOUN
abr-88	189	48	and	and	CCONJ
abr-88	189	49	adds	add	VERB
abr-88	189	50	one	one	NUM
abr-88	189	51	more	more	ADJ
abr-88	189	52	variable	variable	NOUN
abr-88	189	53	found	find	VERB
abr-88	189	54	from	from	ADP
abr-88	189	55	adding	add	VERB
abr-88	189	56	the	the	DET
abr-88	189	57	non	non	ADJ
abr-88	189	58	-	-	ADJ
abr-88	189	59	governmental	governmental	ADJ
abr-88	189	60	bankruptcy	bankruptcy	NOUN
abr-88	189	61	research	research	NOUN
abr-88	189	62	variable	variable	NOUN
abr-88	189	63	,	,	PUNCT
abr-88	189	64	prior	prior	ADJ
abr-88	189	65	bankruptcy	bankruptcy	NOUN
abr-88	189	66	(	(	PUNCT
abr-88	189	67	1,0	1,0	NUM
abr-88	189	68	)	)	PUNCT
abr-88	189	69	.	.	PUNCT
abr-88	190	1	the	the	DET
abr-88	190	2	best	good	ADJ
abr-88	190	3	three	three	NUM
abr-88	190	4	variable	variable	ADJ
abr-88	190	5	model	model	NOUN
abr-88	190	6	does	do	AUX
abr-88	190	7	confirm	confirm	VERB
abr-88	190	8	prior	prior	ADJ
abr-88	190	9	bankruptcy	bankruptcy	NOUN
abr-88	190	10	as	as	ADP
abr-88	190	11	a	a	DET
abr-88	190	12	predictor	predictor	NOUN
abr-88	190	13	,	,	PUNCT
abr-88	190	14	as	as	ADP
abr-88	190	15	one	one	NUM
abr-88	190	16	of	of	ADP
abr-88	190	17	three	three	NUM
abr-88	190	18	variables	variable	NOUN
abr-88	190	19	in	in	ADP
abr-88	190	20	the	the	DET
abr-88	190	21	three	three	NUM
abr-88	190	22	variable	variable	NOUN
abr-88	190	23	(	(	PUNCT
abr-88	190	24	1	1	NUM
abr-88	190	25	-	-	SYM
abr-88	190	26	3	3	NUM
abr-88	190	27	)	)	PUNCT
abr-88	190	28	model	model	NOUN
abr-88	190	29	.	.	PUNCT
abr-88	191	1	it	it	PRON
abr-88	191	2	is	be	AUX
abr-88	191	3	also	also	ADV
abr-88	191	4	statistically	statistically	ADV
abr-88	191	5	significant	significant	ADJ
abr-88	191	6	,	,	PUNCT
abr-88	191	7	but	but	CCONJ
abr-88	191	8	the	the	DET
abr-88	191	9	variables	variable	NOUN
abr-88	191	10	from	from	ADP
abr-88	191	11	table	table	NOUN
abr-88	191	12	4	4	NUM
abr-88	191	13	found	find	VERB
abr-88	191	14	in	in	ADP
abr-88	191	15	table	table	NOUN
abr-88	191	16	5(a	5(a	NUM
abr-88	191	17	)	)	PUNCT
abr-88	191	18	have	have	AUX
abr-88	191	19	changed	change	VERB
abr-88	191	20	.	.	PUNCT
abr-88	192	1	prior	prior	ADJ
abr-88	192	2	bankruptcy	bankruptcy	NOUN
abr-88	192	3	and	and	CCONJ
abr-88	192	4	revenue	revenue	NOUN
abr-88	192	5	limit	limit	NOUN
abr-88	192	6	have	have	AUX
abr-88	192	7	replaced	replace	VERB
abr-88	192	8	declining	decline	VERB
abr-88	192	9	enrollment	enrollment	NOUN
abr-88	192	10	and	and	CCONJ
abr-88	192	11	deficit	deficit	NOUN
abr-88	192	12	spending	spending	NOUN
abr-88	192	13	in	in	ADP
abr-88	192	14	the	the	DET
abr-88	192	15	(	(	PUNCT
abr-88	192	16	12	12	NUM
abr-88	192	17	)	)	PUNCT
abr-88	192	18	model	model	NOUN
abr-88	192	19	.	.	PUNCT
abr-88	193	1	only	only	ADV
abr-88	193	2	prior	prior	ADJ
abr-88	193	3	bankruptcy	bankruptcy	NOUN
abr-88	193	4	is	be	AUX
abr-88	193	5	significant	significant	ADJ
abr-88	193	6	in	in	ADP
abr-88	193	7	the	the	DET
abr-88	193	8	bankruptcy	bankruptcy	NOUN
abr-88	193	9	(	(	PUNCT
abr-88	193	10	1	1	NUM
abr-88	193	11	-	-	SYM
abr-88	193	12	3	3	NUM
abr-88	193	13	model	model	NOUN
abr-88	193	14	)	)	PUNCT
abr-88	193	15	.	.	PUNCT
abr-88	194	1	as	as	SCONJ
abr-88	194	2	shown	show	VERB
abr-88	194	3	in	in	ADP
abr-88	194	4	both	both	DET
abr-88	194	5	table	table	NOUN
abr-88	194	6	3	3	NUM
abr-88	194	7	(	(	PUNCT
abr-88	194	8	a	a	NOUN
abr-88	194	9	)	)	PUNCT
abr-88	194	10	,	,	PUNCT
abr-88	194	11	the	the	DET
abr-88	194	12	partial	partial	ADJ
abr-88	194	13	model	model	NOUN
abr-88	194	14	,	,	PUNCT
abr-88	194	15	and	and	CCONJ
abr-88	194	16	table	table	NOUN
abr-88	194	17	3	3	NUM
abr-88	194	18	(	(	PUNCT
abr-88	194	19	b	b	NOUN
abr-88	194	20	)	)	PUNCT
abr-88	194	21	,	,	PUNCT
abr-88	194	22	the	the	DET
abr-88	194	23	full	full	ADJ
abr-88	194	24	model	model	NOUN
abr-88	194	25	,	,	PUNCT
abr-88	194	26	different	different	ADJ
abr-88	194	27	variables	variable	NOUN
abr-88	194	28	for	for	ADP
abr-88	194	29	different	different	ADJ
abr-88	194	30	years	year	NOUN
abr-88	194	31	are	be	AUX
abr-88	194	32	predictive	predictive	ADJ
abr-88	194	33	of	of	ADP
abr-88	194	34	bankruptcy	bankruptcy	NOUN
abr-88	194	35	.	.	PUNCT
abr-88	195	1	this	this	PRON
abr-88	195	2	can	can	AUX
abr-88	195	3	be	be	AUX
abr-88	195	4	expected	expect	VERB
abr-88	195	5	.	.	PUNCT
abr-88	196	1	as	as	SCONJ
abr-88	196	2	the	the	DET
abr-88	196	3	state	state	NOUN
abr-88	196	4	takes	take	VERB
abr-88	196	5	over	over	ADP
abr-88	196	6	school	school	NOUN
abr-88	196	7	districts	district	NOUN
abr-88	196	8	,	,	PUNCT
abr-88	196	9	it	it	PRON
abr-88	196	10	changes	change	VERB
abr-88	196	11	them	they	PRON
abr-88	196	12	and	and	CCONJ
abr-88	196	13	provides	provide	VERB
abr-88	196	14	improved	improved	ADJ
abr-88	196	15	funding	funding	NOUN
abr-88	196	16	levels	level	NOUN
abr-88	196	17	,	,	PUNCT
abr-88	196	18	causing	cause	VERB
abr-88	196	19	different	different	ADJ
abr-88	196	20	variables	variable	NOUN
abr-88	196	21	to	to	PART
abr-88	196	22	be	be	AUX
abr-88	196	23	predictive	predictive	ADJ
abr-88	196	24	each	each	DET
abr-88	196	25	year	year	NOUN
abr-88	196	26	.	.	PUNCT
abr-88	197	1	it	it	PRON
abr-88	197	2	also	also	ADV
abr-88	197	3	seems	seem	VERB
abr-88	197	4	that	that	SCONJ
abr-88	197	5	schools	school	NOUN
abr-88	197	6	which	which	PRON
abr-88	197	7	had	have	VERB
abr-88	197	8	prior	prior	ADJ
abr-88	197	9	bankruptcies	bankruptcy	NOUN
abr-88	197	10	and	and	CCONJ
abr-88	197	11	exceeded	exceed	VERB
abr-88	197	12	their	their	PRON
abr-88	197	13	revenue	revenue	NOUN
abr-88	197	14	limits	limit	NOUN
abr-88	197	15	also	also	ADV
abr-88	197	16	had	have	VERB
abr-88	197	17	declining	decline	VERB
abr-88	197	18	enrollments	enrollment	NOUN
abr-88	197	19	and	and	CCONJ
abr-88	197	20	deficit	deficit	NOUN
abr-88	197	21	spending	spending	NOUN
abr-88	197	22	,	,	PUNCT
abr-88	197	23	as	as	SCONJ
abr-88	197	24	these	these	DET
abr-88	197	25	variables	variable	NOUN
abr-88	197	26	are	be	AUX
abr-88	197	27	collinear	collinear	ADJ
abr-88	197	28	.	.	PUNCT
abr-88	198	1	sufficient	sufficient	ADJ
abr-88	198	2	conditions	condition	NOUN
abr-88	198	3	table	table	NOUN
abr-88	198	4	4	4	NUM
abr-88	198	5	demonstrates	demonstrate	VERB
abr-88	198	6	the	the	DET
abr-88	198	7	ability	ability	NOUN
abr-88	198	8	of	of	ADP
abr-88	198	9	the	the	DET
abr-88	198	10	full	full	ADJ
abr-88	198	11	model	model	NOUN
abr-88	198	12	of	of	ADP
abr-88	198	13	variables	variable	NOUN
abr-88	198	14	.	.	PUNCT
abr-88	199	1	in	in	ADP
abr-88	199	2	table	table	NOUN
abr-88	199	3	3b	3b	NOUN
abr-88	199	4	,	,	PUNCT
abr-88	199	5	the	the	DET
abr-88	199	6	1	1	NUM
abr-88	199	7	-	-	SYM
abr-88	199	8	2	2	NUM
abr-88	199	9	model	model	NOUN
abr-88	199	10	only	only	ADV
abr-88	199	11	agrees	agree	VERB
abr-88	199	12	with	with	ADP
abr-88	199	13	the	the	DET
abr-88	199	14	1	1	NUM
abr-88	199	15	-	-	SYM
abr-88	199	16	3	3	NUM
abr-88	199	17	model	model	NOUN
abr-88	199	18	in	in	ADP
abr-88	199	19	the	the	DET
abr-88	199	20	variable	variable	ADJ
abr-88	199	21	,	,	PUNCT
abr-88	199	22	prior	prior	ADJ
abr-88	199	23	bankruptcy	bankruptcy	NOUN
abr-88	199	24	,	,	PUNCT
abr-88	199	25	for	for	ADP
abr-88	199	26	the	the	DET
abr-88	199	27	most	most	ADV
abr-88	199	28	recent	recent	ADJ
abr-88	199	29	year	year	NOUN
abr-88	199	30	,	,	PUNCT
abr-88	199	31	2007	2007	NUM
abr-88	199	32	to	to	ADP
abr-88	199	33	2008	2008	NUM
abr-88	199	34	.	.	PUNCT
abr-88	200	1	we	we	PRON
abr-88	200	2	see	see	VERB
abr-88	200	3	in	in	ADP
abr-88	200	4	table	table	NOUN
abr-88	200	5	4	4	NUM
abr-88	200	6	that	that	SCONJ
abr-88	200	7	the	the	DET
abr-88	200	8	1	1	NUM
abr-88	200	9	-	-	SYM
abr-88	200	10	3	3	NUM
abr-88	200	11	model	model	NOUN
abr-88	200	12	has	have	VERB
abr-88	200	13	a	a	DET
abr-88	200	14	success	success	NOUN
abr-88	200	15	rate	rate	NOUN
abr-88	200	16	of	of	ADP
abr-88	200	17	around	around	ADP
abr-88	200	18	85	85	NUM
abr-88	200	19	%	%	NOUN
abr-88	200	20	,	,	PUNCT
abr-88	200	21	predicting	predict	VERB
abr-88	200	22	13	13	NUM
abr-88	200	23	of	of	ADP
abr-88	200	24	the	the	DET
abr-88	200	25	19	19	NUM
abr-88	200	26	bankruptcies	bankruptcy	NOUN
abr-88	200	27	and	and	CCONJ
abr-88	200	28	26	26	NUM
abr-88	200	29	of	of	ADP
abr-88	200	30	the	the	DET
abr-88	200	31	27	27	NUM
abr-88	200	32	stable	stable	ADJ
abr-88	200	33	school	school	NOUN
abr-88	200	34	districts	district	NOUN
abr-88	200	35	,	,	PUNCT
abr-88	200	36	using	use	VERB
abr-88	200	37	the	the	DET
abr-88	200	38	preliminary	preliminary	ADJ
abr-88	200	39	negative	negative	ADJ
abr-88	200	40	rating	rating	NOUN
abr-88	200	41	for	for	ADP
abr-88	200	42	the	the	DET
abr-88	200	43	dependent	dependent	ADJ
abr-88	200	44	variable	variable	NOUN
abr-88	200	45	.	.	PUNCT
abr-88	201	1	therefore	therefore	ADV
abr-88	201	2	13	13	NUM
abr-88	201	3	of	of	ADP
abr-88	201	4	the	the	DET
abr-88	201	5	19	19	NUM
abr-88	201	6	bankruptcies	bankruptcy	NOUN
abr-88	201	7	could	could	AUX
abr-88	201	8	have	have	AUX
abr-88	201	9	been	be	AUX
abr-88	201	10	predicted	predict	VERB
abr-88	201	11	using	use	VERB
abr-88	201	12	this	this	DET
abr-88	201	13	full	full	ADJ
abr-88	201	14	model	model	NOUN
abr-88	201	15	,	,	PUNCT
abr-88	201	16	two	two	NUM
abr-88	201	17	-	-	PUNCT
abr-88	201	18	step	step	NOUN
abr-88	201	19	approach	approach	NOUN
abr-88	201	20	,	,	PUNCT
abr-88	201	21	and	and	CCONJ
abr-88	201	22	the	the	DET
abr-88	201	23	preliminary	preliminary	ADJ
abr-88	201	24	information	information	NOUN
abr-88	201	25	available	available	ADJ
abr-88	201	26	on	on	ADP
abr-88	201	27	bankruptcies	bankruptcy	NOUN
abr-88	201	28	from	from	ADP
abr-88	201	29	the	the	DET
abr-88	201	30	state	state	NOUN
abr-88	201	31	of	of	ADP
abr-88	201	32	california	california	PROPN
abr-88	201	33	(	(	PUNCT
abr-88	201	34	california	california	PROPN
abr-88	201	35	department	department	PROPN
abr-88	201	36	of	of	ADP
abr-88	201	37	education	education	PROPN
abr-88	201	38	,	,	PUNCT
abr-88	201	39	july	july	PROPN
abr-88	201	40	2009	2009	NUM
abr-88	201	41	)	)	PUNCT
abr-88	201	42	.	.	PUNCT
abr-88	202	1	the	the	DET
abr-88	202	2	19	19	NUM
abr-88	202	3	bankrupt	bankrupt	ADJ
abr-88	202	4	school	school	NOUN
abr-88	202	5	districts	district	NOUN
abr-88	202	6	for	for	ADP
abr-88	202	7	2008	2008	NUM
abr-88	202	8	we	we	PRON
abr-88	202	9	identify	identify	VERB
abr-88	202	10	as	as	ADP
abr-88	202	11	gco	gco	PROPN
abr-88	202	12	candidates	candidate	NOUN
abr-88	202	13	as	as	ADP
abr-88	202	14	(	(	PUNCT
abr-88	202	15	see	see	VERB
abr-88	202	16	bold	bold	ADJ
abr-88	202	17	):	):	PUNCT
abr-88	202	18	chico	chico	NOUN
abr-88	202	19	unified	unify	VERB
abr-88	202	20	,	,	PUNCT
abr-88	202	21	orange	orange	PROPN
abr-88	202	22	center	center	PROPN
abr-88	202	23	elementary	elementary	NOUN
abr-88	202	24	,	,	PUNCT
abr-88	202	25	el	el	PROPN
abr-88	202	26	rancho	rancho	PROPN
abr-88	202	27	unified	unify	VERB
abr-88	202	28	,	,	PUNCT
abr-88	202	29	wilsona	wilsona	PROPN
abr-88	202	30	elementary	elementary	NOUN
abr-88	202	31	,	,	PUNCT
abr-88	202	32	king	king	NOUN
abr-88	202	33	city	city	PROPN
abr-88	202	34	joint	joint	PROPN
abr-88	202	35	union	union	PROPN
abr-88	202	36	high	high	ADV
abr-88	202	37	,	,	PUNCT
abr-88	202	38	king	king	NOUN
abr-88	202	39	city	city	PROPN
abr-88	202	40	union	union	PROPN
abr-88	202	41	elementary	elementary	PROPN
abr-88	202	42	,	,	PUNCT
abr-88	202	43	val	val	PROPN
abr-88	202	44	verde	verde	PROPN
abr-88	202	45	unified	unify	VERB
abr-88	202	46	,	,	PUNCT
abr-88	202	47	aromas	aromas	PROPN
abr-88	202	48	-	-	PUNCT
abr-88	202	49	san	san	PROPN
abr-88	202	50	juan	juan	PROPN
abr-88	202	51	unified	unify	VERB
abr-88	202	52	,	,	PUNCT
abr-88	202	53	julian	julian	PROPN
abr-88	202	54	union	union	PROPN
abr-88	202	55	high	high	ADV
abr-88	202	56	,	,	PUNCT
abr-88	202	57	la	la	PROPN
abr-88	202	58	honda	honda	PROPN
abr-88	202	59	-	-	PUNCT
abr-88	202	60	pescadero	pescadero	PROPN
abr-88	202	61	unified	unify	VERB
abr-88	202	62	,	,	PUNCT
abr-88	203	1	pajaro	pajaro	PROPN
abr-88	203	2	valley	valley	PROPN
abr-88	203	3	unified	unify	VERB
abr-88	203	4	,	,	PUNCT
abr-88	203	5	santa	santa	PROPN
abr-88	203	6	cruz	cruz	PROPN
abr-88	203	7	city	city	PROPN
abr-88	203	8	schools	school	NOUN
abr-88	203	9	,	,	PUNCT
abr-88	203	10	travis	travis	PROPN
abr-88	203	11	unified	unify	VERB
abr-88	203	12	,	,	PUNCT
abr-88	203	13	vallejo	vallejo	PROPN
abr-88	203	14	city	city	PROPN
abr-88	203	15	unified	unify	VERB
abr-88	203	16	,	,	PUNCT
abr-88	203	17	healdsburg	healdsburg	PROPN
abr-88	203	18	unified	unify	VERB
abr-88	203	19	,	,	PUNCT
abr-88	203	20	piner	piner	NOUN
abr-88	203	21	-	-	PUNCT
abr-88	203	22	olivet	olivet	PROPN
abr-88	203	23	durden	durden	PROPN
abr-88	203	24	and	and	CCONJ
abr-88	203	25	sennetti	sennetti	NOUN
abr-88	203	26	advances	advance	NOUN
abr-88	203	27	in	in	ADP
abr-88	203	28	business	business	NOUN
abr-88	203	29	research	research	NOUN
abr-88	203	30	2012	2012	NUM
abr-88	203	31	,	,	PUNCT
abr-88	203	32	vol	vol	NOUN
abr-88	203	33	.	.	PROPN
abr-88	204	1	3	3	NUM
abr-88	204	2	,	,	PUNCT
abr-88	204	3	no	no	INTJ
abr-88	204	4	.	.	NOUN
abr-88	204	5	1	1	NUM
abr-88	204	6	,	,	PUNCT
abr-88	204	7	79	79	NUM
abr-88	204	8	-	-	SYM
abr-88	204	9	89	89	NUM
abr-88	204	10	86	86	NUM
abr-88	204	11	union	union	PROPN
abr-88	204	12	elementary	elementary	NOUN
abr-88	204	13	,	,	PUNCT
abr-88	204	14	chinese	chinese	PROPN
abr-88	204	15	camp	camp	PROPN
abr-88	204	16	elementary	elementary	PROPN
abr-88	204	17	,	,	PUNCT
abr-88	204	18	dixon	dixon	PROPN
abr-88	204	19	unified	unify	VERB
abr-88	204	20	and	and	CCONJ
abr-88	204	21	westwood	westwood	PROPN
abr-88	204	22	unified	unify	VERB
abr-88	204	23	.	.	PUNCT
abr-88	205	1	these	these	DET
abr-88	205	2	school	school	NOUN
abr-88	205	3	districts	district	NOUN
abr-88	205	4	meet	meet	VERB
abr-88	205	5	the	the	DET
abr-88	205	6	definition	definition	NOUN
abr-88	205	7	of	of	ADP
abr-88	205	8	a	a	DET
abr-88	205	9	going	go	VERB
abr-88	205	10	concern	concern	NOUN
abr-88	205	11	opinion	opinion	NOUN
abr-88	205	12	under	under	ADP
abr-88	205	13	sas	sas	PROPN
abr-88	205	14	no	no	INTJ
abr-88	205	15	.	.	PROPN
abr-88	205	16	59	59	NUM
abr-88	205	17	and	and	CCONJ
abr-88	205	18	gasb	gasb	NOUN
abr-88	205	19	no	no	NOUN
abr-88	205	20	.	.	PROPN
abr-88	205	21	54	54	NUM
abr-88	205	22	.	.	PUNCT
abr-88	206	1	the	the	DET
abr-88	206	2	two	two	NUM
abr-88	206	3	school	school	NOUN
abr-88	206	4	districts	district	NOUN
abr-88	206	5	,	,	PUNCT
abr-88	206	6	west	west	PROPN
abr-88	206	7	coast	coast	PROPN
abr-88	206	8	costa	costa	PROPN
abr-88	206	9	and	and	CCONJ
abr-88	206	10	chico	chico	NOUN
abr-88	206	11	that	that	PRON
abr-88	206	12	seemed	seem	VERB
abr-88	206	13	very	very	ADV
abr-88	206	14	similar	similar	ADJ
abr-88	206	15	,	,	PUNCT
abr-88	206	16	differed	differ	VERB
abr-88	206	17	in	in	ADP
abr-88	206	18	their	their	PRON
abr-88	206	19	final	final	ADJ
abr-88	206	20	certifications	certification	NOUN
abr-88	206	21	.	.	PUNCT
abr-88	207	1	west	west	PROPN
abr-88	207	2	coast	coast	PROPN
abr-88	207	3	costa	costa	PROPN
abr-88	207	4	,	,	PUNCT
abr-88	207	5	although	although	SCONJ
abr-88	207	6	similar	similar	ADJ
abr-88	207	7	to	to	ADP
abr-88	207	8	chico	chico	NOUN
abr-88	207	9	in	in	ADP
abr-88	207	10	financial	financial	ADJ
abr-88	207	11	characteristics	characteristic	NOUN
abr-88	207	12	,	,	PUNCT
abr-88	207	13	was	be	AUX
abr-88	207	14	not	not	PART
abr-88	207	15	identified	identify	VERB
abr-88	207	16	as	as	ADP
abr-88	207	17	a	a	DET
abr-88	207	18	bankrupt	bankrupt	ADJ
abr-88	207	19	school	school	NOUN
abr-88	207	20	by	by	ADP
abr-88	207	21	the	the	DET
abr-88	207	22	state	state	NOUN
abr-88	207	23	,	,	PUNCT
abr-88	207	24	and	and	CCONJ
abr-88	207	25	it	it	PRON
abr-88	207	26	also	also	ADV
abr-88	207	27	would	would	AUX
abr-88	207	28	not	not	PART
abr-88	207	29	qualify	qualify	VERB
abr-88	207	30	in	in	ADP
abr-88	207	31	our	our	PRON
abr-88	207	32	process	process	NOUN
abr-88	207	33	as	as	ADV
abr-88	207	34	sufficient	sufficient	ADJ
abr-88	207	35	for	for	ADP
abr-88	207	36	a	a	DET
abr-88	207	37	gco	gco	NOUN
abr-88	207	38	since	since	SCONJ
abr-88	207	39	it	it	PRON
abr-88	207	40	has	have	VERB
abr-88	207	41	no	no	DET
abr-88	207	42	prior	prior	ADJ
abr-88	207	43	negative	negative	ADJ
abr-88	207	44	certification	certification	NOUN
abr-88	207	45	before	before	ADP
abr-88	207	46	its	its	PRON
abr-88	207	47	preliminary	preliminary	ADJ
abr-88	207	48	negative	negative	ADJ
abr-88	207	49	certification	certification	NOUN
abr-88	207	50	.	.	PUNCT
abr-88	208	1	table	table	NOUN
abr-88	208	2	6	6	NUM
abr-88	208	3	shows	show	VERB
abr-88	208	4	one	one	NUM
abr-88	208	5	other	other	ADJ
abr-88	208	6	district	district	NOUN
abr-88	208	7	(	(	PUNCT
abr-88	208	8	willows	willow	NOUN
abr-88	208	9	unified	unify	VERB
abr-88	208	10	)	)	PUNCT
abr-88	208	11	is	be	AUX
abr-88	208	12	identified	identify	VERB
abr-88	208	13	when	when	SCONJ
abr-88	208	14	the	the	DET
abr-88	208	15	model	model	NOUN
abr-88	208	16	is	be	AUX
abr-88	208	17	applied	apply	VERB
abr-88	208	18	to	to	ADP
abr-88	208	19	27	27	NUM
abr-88	208	20	the	the	DET
abr-88	208	21	positive	positive	ADJ
abr-88	208	22	certification	certification	NOUN
abr-88	208	23	districts	district	NOUN
abr-88	208	24	,	,	PUNCT
abr-88	208	25	creating	create	VERB
abr-88	208	26	a	a	DET
abr-88	208	27	type	type	NOUN
abr-88	208	28	i	i	PRON
abr-88	208	29	error	error	NOUN
abr-88	208	30	of	of	ADP
abr-88	208	31	1/27	1/27	NUM
abr-88	208	32	or	or	CCONJ
abr-88	208	33	3.7	3.7	NUM
abr-88	208	34	%	%	NOUN
abr-88	208	35	,	,	PUNCT
abr-88	208	36	and	and	CCONJ
abr-88	208	37	bringing	bring	VERB
abr-88	208	38	the	the	DET
abr-88	208	39	total	total	NOUN
abr-88	208	40	to	to	ADP
abr-88	208	41	fourteen	fourteen	NUM
abr-88	208	42	districts	district	NOUN
abr-88	208	43	recommended	recommend	VERB
abr-88	208	44	for	for	ADP
abr-88	208	45	a	a	DET
abr-88	208	46	gco	gco	NOUN
abr-88	208	47	.	.	PUNCT
abr-88	209	1	summary	summary	NOUN
abr-88	209	2	and	and	CCONJ
abr-88	209	3	conclusion	conclusion	NOUN
abr-88	209	4	this	this	DET
abr-88	209	5	research	research	NOUN
abr-88	209	6	presents	present	VERB
abr-88	209	7	a	a	DET
abr-88	209	8	process	process	NOUN
abr-88	209	9	to	to	PART
abr-88	209	10	increase	increase	VERB
abr-88	209	11	the	the	DET
abr-88	209	12	evidence	evidence	NOUN
abr-88	209	13	for	for	ADP
abr-88	209	14	the	the	DET
abr-88	209	15	going	go	VERB
abr-88	209	16	concern	concern	NOUN
abr-88	209	17	opinion	opinion	NOUN
abr-88	209	18	for	for	ADP
abr-88	209	19	local	local	ADJ
abr-88	209	20	governmental	governmental	ADJ
abr-88	209	21	units	unit	NOUN
abr-88	209	22	and	and	CCONJ
abr-88	209	23	applies	apply	VERB
abr-88	209	24	it	it	PRON
abr-88	209	25	to	to	ADP
abr-88	209	26	the	the	DET
abr-88	209	27	california	california	PROPN
abr-88	209	28	school	school	NOUN
abr-88	209	29	districts	district	NOUN
abr-88	209	30	.	.	PUNCT
abr-88	210	1	this	this	DET
abr-88	210	2	process	process	NOUN
abr-88	210	3	first	first	ADV
abr-88	210	4	identifies	identify	VERB
abr-88	210	5	relevant	relevant	ADJ
abr-88	210	6	variables	variable	NOUN
abr-88	210	7	from	from	ADP
abr-88	210	8	a	a	DET
abr-88	210	9	database	database	NOUN
abr-88	210	10	constructed	construct	VERB
abr-88	210	11	by	by	ADP
abr-88	210	12	the	the	DET
abr-88	210	13	state	state	NOUN
abr-88	210	14	of	of	ADP
abr-88	210	15	california	california	PROPN
abr-88	210	16	,	,	PUNCT
abr-88	210	17	the	the	DET
abr-88	210	18	stakeholder	stakeholder	NOUN
abr-88	210	19	must	must	AUX
abr-88	210	20	likely	likely	ADJ
abr-88	210	21	to	to	PART
abr-88	210	22	assume	assume	VERB
abr-88	210	23	the	the	DET
abr-88	210	24	district	district	NOUN
abr-88	210	25	’s	’s	PART
abr-88	210	26	debt	debt	NOUN
abr-88	210	27	.	.	PUNCT
abr-88	211	1	it	it	PRON
abr-88	211	2	then	then	ADV
abr-88	211	3	adds	add	VERB
abr-88	211	4	relevant	relevant	ADJ
abr-88	211	5	unique	unique	ADJ
abr-88	211	6	variables	variable	NOUN
abr-88	211	7	from	from	ADP
abr-88	211	8	general	general	ADJ
abr-88	211	9	bankruptcy	bankruptcy	NOUN
abr-88	211	10	research	research	NOUN
abr-88	211	11	.	.	PUNCT
abr-88	212	1	statistical	statistical	ADJ
abr-88	212	2	analysis	analysis	NOUN
abr-88	212	3	presents	present	VERB
abr-88	212	4	only	only	ADV
abr-88	212	5	one	one	NUM
abr-88	212	6	of	of	ADP
abr-88	212	7	these	these	PRON
abr-88	212	8	,	,	PUNCT
abr-88	212	9	whether	whether	SCONJ
abr-88	212	10	or	or	CCONJ
abr-88	212	11	not	not	PART
abr-88	212	12	a	a	DET
abr-88	212	13	prior	prior	ADJ
abr-88	212	14	bankruptcy	bankruptcy	NOUN
abr-88	212	15	exists	exist	VERB
abr-88	212	16	.	.	PUNCT
abr-88	213	1	these	these	DET
abr-88	213	2	changing	change	VERB
abr-88	213	3	models	model	NOUN
abr-88	213	4	are	be	AUX
abr-88	213	5	unique	unique	ADJ
abr-88	213	6	to	to	ADP
abr-88	213	7	local	local	ADJ
abr-88	213	8	government	government	NOUN
abr-88	213	9	bankruptcies	bankruptcy	NOUN
abr-88	213	10	because	because	SCONJ
abr-88	213	11	as	as	SCONJ
abr-88	213	12	stress	stress	NOUN
abr-88	213	13	occurs	occur	VERB
abr-88	213	14	,	,	PUNCT
abr-88	213	15	changes	change	NOUN
abr-88	213	16	in	in	ADP
abr-88	213	17	the	the	DET
abr-88	213	18	values	value	NOUN
abr-88	213	19	and	and	CCONJ
abr-88	213	20	in	in	ADP
abr-88	213	21	the	the	DET
abr-88	213	22	importance	importance	NOUN
abr-88	213	23	of	of	ADP
abr-88	213	24	each	each	DET
abr-88	213	25	variable	variable	ADJ
abr-88	213	26	follow	follow	VERB
abr-88	213	27	as	as	ADP
abr-88	213	28	consequences	consequence	NOUN
abr-88	213	29	.	.	PUNCT
abr-88	214	1	for	for	ADP
abr-88	214	2	example	example	NOUN
abr-88	214	3	,	,	PUNCT
abr-88	214	4	the	the	DET
abr-88	214	5	variable	variable	ADJ
abr-88	214	6	“	"	PUNCT
abr-88	214	7	revenue	revenue	NOUN
abr-88	214	8	changes	change	NOUN
abr-88	214	9	,	,	PUNCT
abr-88	214	10	”	"	PUNCT
abr-88	214	11	may	may	AUX
abr-88	214	12	be	be	AUX
abr-88	214	13	an	an	DET
abr-88	214	14	important	important	ADJ
abr-88	214	15	stress	stress	NOUN
abr-88	214	16	variable	variable	NOUN
abr-88	214	17	prior	prior	ADV
abr-88	214	18	to	to	ADP
abr-88	214	19	bankruptcy	bankruptcy	NOUN
abr-88	214	20	,	,	PUNCT
abr-88	214	21	but	but	CCONJ
abr-88	214	22	is	be	AUX
abr-88	214	23	not	not	PART
abr-88	214	24	a	a	DET
abr-88	214	25	consistent	consistent	ADJ
abr-88	214	26	predictor	predictor	NOUN
abr-88	214	27	as	as	SCONJ
abr-88	214	28	is	be	AUX
abr-88	214	29	the	the	DET
abr-88	214	30	variable	variable	NOUN
abr-88	214	31	,	,	PUNCT
abr-88	214	32	“	"	PUNCT
abr-88	214	33	prior	prior	ADJ
abr-88	214	34	bankruptcy	bankruptcy	NOUN
abr-88	214	35	.	.	PUNCT
abr-88	214	36	”	"	PUNCT
abr-88	215	1	we	we	PRON
abr-88	215	2	see	see	VERB
abr-88	215	3	in	in	ADP
abr-88	215	4	table	table	NOUN
abr-88	215	5	2	2	NUM
abr-88	215	6	and	and	CCONJ
abr-88	215	7	in	in	ADP
abr-88	215	8	table	table	NOUN
abr-88	215	9	3	3	NUM
abr-88	215	10	that	that	SCONJ
abr-88	215	11	the	the	DET
abr-88	215	12	state	state	NOUN
abr-88	215	13	of	of	ADP
abr-88	215	14	california	california	PROPN
abr-88	215	15	predictor	predictor	PROPN
abr-88	215	16	variables	variable	NOUN
abr-88	215	17	vary	vary	VERB
abr-88	215	18	by	by	ADP
abr-88	215	19	year	year	NOUN
abr-88	215	20	,	,	PUNCT
abr-88	215	21	and	and	CCONJ
abr-88	215	22	then	then	ADV
abr-88	215	23	must	must	AUX
abr-88	215	24	be	be	AUX
abr-88	215	25	confirmed	confirm	VERB
abr-88	215	26	by	by	ADP
abr-88	215	27	comparing	compare	VERB
abr-88	215	28	the	the	DET
abr-88	215	29	(	(	PUNCT
abr-88	215	30	1	1	NUM
abr-88	215	31	-	-	SYM
abr-88	215	32	2	2	NUM
abr-88	215	33	)	)	PUNCT
abr-88	215	34	analysis	analysis	NOUN
abr-88	215	35	models	model	NOUN
abr-88	215	36	with	with	ADP
abr-88	215	37	the	the	DET
abr-88	215	38	(	(	PUNCT
abr-88	215	39	1	1	NUM
abr-88	215	40	-	-	SYM
abr-88	215	41	3	3	NUM
abr-88	215	42	)	)	PUNCT
abr-88	215	43	predictive	predictive	ADJ
abr-88	215	44	models	model	NOUN
abr-88	215	45	.	.	PUNCT
abr-88	216	1	contributions	contribution	NOUN
abr-88	216	2	to	to	PART
abr-88	216	3	practice	practice	VERB
abr-88	216	4	we	we	PRON
abr-88	216	5	respond	respond	VERB
abr-88	216	6	to	to	ADP
abr-88	216	7	a	a	DET
abr-88	216	8	specific	specific	ADJ
abr-88	216	9	request	request	NOUN
abr-88	216	10	:	:	PUNCT
abr-88	216	11	“	"	PUNCT
abr-88	216	12	additional	additional	ADJ
abr-88	216	13	research	research	NOUN
abr-88	216	14	into	into	ADP
abr-88	216	15	the	the	DET
abr-88	216	16	development	development	NOUN
abr-88	216	17	and	and	CCONJ
abr-88	216	18	application	application	NOUN
abr-88	216	19	of	of	ADP
abr-88	216	20	such	such	ADJ
abr-88	216	21	financial	financial	ADJ
abr-88	216	22	predictor	predictor	NOUN
abr-88	216	23	models	model	NOUN
abr-88	216	24	for	for	ADP
abr-88	216	25	governments	government	NOUN
abr-88	216	26	would	would	AUX
abr-88	216	27	enhance	enhance	VERB
abr-88	216	28	the	the	DET
abr-88	216	29	models	model	NOUN
abr-88	216	30	and	and	CCONJ
abr-88	216	31	,	,	PUNCT
abr-88	216	32	in	in	ADP
abr-88	216	33	the	the	DET
abr-88	216	34	long	long	ADJ
abr-88	216	35	run	run	NOUN
abr-88	216	36	,	,	PUNCT
abr-88	216	37	serve	serve	VERB
abr-88	216	38	the	the	DET
abr-88	216	39	interests	interest	NOUN
abr-88	216	40	of	of	ADP
abr-88	216	41	the	the	DET
abr-88	216	42	taxpayers	taxpayer	NOUN
abr-88	216	43	.	.	PUNCT
abr-88	216	44	”	"	PUNCT
abr-88	217	1	(	(	PUNCT
abr-88	217	2	ghnay	ghnay	PROPN
abr-88	217	3	2009	2009	NUM
abr-88	217	4	,	,	PUNCT
abr-88	217	5	40	40	NUM
abr-88	217	6	)	)	PUNCT
abr-88	217	7	.	.	PUNCT
abr-88	218	1	under	under	ADP
abr-88	218	2	our	our	PRON
abr-88	218	3	process	process	NOUN
abr-88	218	4	it	it	PRON
abr-88	218	5	is	be	AUX
abr-88	218	6	likely	likely	ADJ
abr-88	218	7	that	that	SCONJ
abr-88	218	8	some	some	DET
abr-88	218	9	local	local	ADJ
abr-88	218	10	governments	government	NOUN
abr-88	218	11	now	now	ADV
abr-88	218	12	exist	exist	VERB
abr-88	218	13	as	as	ADP
abr-88	218	14	undeclared	undeclared	ADJ
abr-88	218	15	going	go	VERB
abr-88	218	16	concern	concern	ADJ
abr-88	218	17	candidates	candidate	NOUN
abr-88	218	18	.	.	PUNCT
abr-88	219	1	current	current	ADJ
abr-88	219	2	economic	economic	ADJ
abr-88	219	3	downtown	downtown	NOUN
abr-88	219	4	and	and	CCONJ
abr-88	219	5	numerous	numerous	ADJ
abr-88	219	6	media	medium	NOUN
abr-88	219	7	reports	report	NOUN
abr-88	219	8	of	of	ADP
abr-88	219	9	government	government	NOUN
abr-88	219	10	financial	financial	ADJ
abr-88	219	11	distress	distress	NOUN
abr-88	219	12	(	(	PUNCT
abr-88	219	13	the	the	DET
abr-88	219	14	closing	closing	NOUN
abr-88	219	15	of	of	ADP
abr-88	219	16	police	police	NOUN
abr-88	219	17	stations	station	NOUN
abr-88	219	18	,	,	PUNCT
abr-88	219	19	fire	fire	NOUN
abr-88	219	20	departments	department	NOUN
abr-88	219	21	and	and	CCONJ
abr-88	219	22	schools	school	NOUN
abr-88	219	23	)	)	PUNCT
abr-88	219	24	underscore	underscore	VERB
abr-88	219	25	the	the	DET
abr-88	219	26	demand	demand	NOUN
abr-88	219	27	for	for	ADP
abr-88	219	28	more	more	ADJ
abr-88	219	29	gcos	gco	NOUN
abr-88	219	30	.	.	PUNCT
abr-88	220	1	contributions	contribution	NOUN
abr-88	220	2	to	to	ADP
abr-88	220	3	prior	prior	ADJ
abr-88	220	4	research	research	NOUN
abr-88	220	5	this	this	DET
abr-88	220	6	research	research	NOUN
abr-88	220	7	adds	add	VERB
abr-88	220	8	to	to	PART
abr-88	220	9	ghany	ghany	VERB
abr-88	220	10	(	(	PUNCT
abr-88	220	11	2009	2009	NUM
abr-88	220	12	)	)	PUNCT
abr-88	220	13	,	,	PUNCT
abr-88	220	14	landry	landry	PROPN
abr-88	220	15	and	and	CCONJ
abr-88	220	16	deal	deal	NOUN
abr-88	220	17	(	(	PUNCT
abr-88	220	18	2008	2008	NUM
abr-88	220	19	)	)	PUNCT
abr-88	220	20	,	,	PUNCT
abr-88	220	21	kloha	kloha	PROPN
abr-88	220	22	et	et	PROPN
abr-88	220	23	al	al	PROPN
abr-88	220	24	.	.	PROPN
abr-88	221	1	(	(	PUNCT
abr-88	221	2	2005	2005	NUM
abr-88	221	3	)	)	PUNCT
abr-88	221	4	,	,	PUNCT
abr-88	221	5	gauthier	gauthier	X
abr-88	221	6	(	(	PUNCT
abr-88	221	7	2005	2005	NUM
abr-88	221	8	)	)	PUNCT
abr-88	221	9	,	,	PUNCT
abr-88	221	10	venuti	venuti	PROPN
abr-88	221	11	(	(	PUNCT
abr-88	221	12	2004	2004	NUM
abr-88	221	13	)	)	PUNCT
abr-88	221	14	,	,	PUNCT
abr-88	221	15	brown	brown	NOUN
abr-88	221	16	(	(	PUNCT
abr-88	221	17	1993	1993	NUM
abr-88	221	18	)	)	PUNCT
abr-88	221	19	,	,	PUNCT
abr-88	221	20	belluomini	belluomini	X
abr-88	221	21	(	(	PUNCT
abr-88	221	22	1977	1977	NUM
abr-88	221	23	)	)	PUNCT
abr-88	221	24	and	and	CCONJ
abr-88	221	25	trussel	trussel	NOUN
abr-88	221	26	and	and	CCONJ
abr-88	221	27	patrick	patrick	PROPN
abr-88	221	28	(	(	PUNCT
abr-88	221	29	2009	2009	NUM
abr-88	221	30	)	)	PUNCT
abr-88	221	31	,	,	PUNCT
abr-88	221	32	by	by	ADP
abr-88	221	33	adding	add	VERB
abr-88	221	34	a	a	DET
abr-88	221	35	framework	framework	NOUN
abr-88	221	36	to	to	PART
abr-88	221	37	find	find	VERB
abr-88	221	38	predictive	predictive	ADJ
abr-88	221	39	models	model	NOUN
abr-88	221	40	,	,	PUNCT
abr-88	221	41	as	as	SCONJ
abr-88	221	42	no	no	DET
abr-88	221	43	one	one	NUM
abr-88	221	44	model	model	NOUN
abr-88	221	45	is	be	AUX
abr-88	221	46	or	or	CCONJ
abr-88	221	47	will	will	AUX
abr-88	221	48	ever	ever	ADV
abr-88	221	49	be	be	AUX
abr-88	221	50	sufficient	sufficient	ADJ
abr-88	221	51	by	by	ADP
abr-88	221	52	itself	itself	PRON
abr-88	221	53	,	,	PUNCT
abr-88	221	54	given	give	VERB
abr-88	221	55	changing	change	VERB
abr-88	221	56	a	a	DET
abr-88	221	57	)	)	PUNCT
abr-88	221	58	state	state	NOUN
abr-88	221	59	and	and	CCONJ
abr-88	221	60	local	local	ADJ
abr-88	221	61	laws	law	NOUN
abr-88	221	62	and	and	CCONJ
abr-88	221	63	regulations	regulation	NOUN
abr-88	221	64	,	,	PUNCT
abr-88	221	65	b	b	X
abr-88	221	66	)	)	PUNCT
abr-88	221	67	economic	economic	ADJ
abr-88	221	68	conditions	condition	NOUN
abr-88	221	69	and	and	CCONJ
abr-88	221	70	c	c	NOUN
abr-88	221	71	)	)	PUNCT
abr-88	221	72	forms	form	NOUN
abr-88	221	73	of	of	ADP
abr-88	221	74	governmental	governmental	ADJ
abr-88	221	75	units	unit	NOUN
abr-88	221	76	.	.	PUNCT
abr-88	222	1	limitations	limitation	VERB
abr-88	222	2	the	the	DET
abr-88	222	3	generalization	generalization	NOUN
abr-88	222	4	of	of	ADP
abr-88	222	5	our	our	PRON
abr-88	222	6	results	result	NOUN
abr-88	222	7	and	and	CCONJ
abr-88	222	8	the	the	DET
abr-88	222	9	extension	extension	NOUN
abr-88	222	10	of	of	ADP
abr-88	222	11	their	their	PRON
abr-88	222	12	external	external	ADJ
abr-88	222	13	validity	validity	NOUN
abr-88	222	14	to	to	ADP
abr-88	222	15	all	all	DET
abr-88	222	16	local	local	ADJ
abr-88	222	17	governmental	governmental	ADJ
abr-88	222	18	units	unit	NOUN
abr-88	222	19	is	be	AUX
abr-88	222	20	limited	limit	VERB
abr-88	222	21	:	:	PUNCT
abr-88	222	22	1	1	NUM
abr-88	222	23	)	)	PUNCT
abr-88	222	24	to	to	PART
abr-88	222	25	sample	sample	VERB
abr-88	222	26	analysis	analysis	NOUN
abr-88	222	27	which	which	PRON
abr-88	222	28	in	in	ADP
abr-88	222	29	this	this	DET
abr-88	222	30	case	case	NOUN
abr-88	222	31	consists	consist	VERB
abr-88	222	32	of	of	ADP
abr-88	222	33	only	only	ADV
abr-88	222	34	the	the	DET
abr-88	222	35	school	school	NOUN
abr-88	222	36	districts	district	NOUN
abr-88	222	37	in	in	ADP
abr-88	222	38	california	california	PROPN
abr-88	222	39	,	,	PUNCT
abr-88	222	40	2	2	NUM
abr-88	222	41	)	)	PUNCT
abr-88	222	42	to	to	ADP
abr-88	222	43	the	the	DET
abr-88	222	44	number	number	NOUN
abr-88	222	45	of	of	ADP
abr-88	222	46	bankruptcies	bankruptcy	NOUN
abr-88	222	47	for	for	ADP
abr-88	222	48	any	any	DET
abr-88	222	49	year	year	NOUN
abr-88	222	50	,	,	PUNCT
abr-88	222	51	as	as	SCONJ
abr-88	222	52	only	only	ADV
abr-88	222	53	19	19	NUM
abr-88	222	54	were	be	AUX
abr-88	222	55	given	give	VERB
abr-88	222	56	for	for	ADP
abr-88	222	57	2008	2008	NUM
abr-88	222	58	(	(	PUNCT
abr-88	222	59	and	and	CCONJ
abr-88	222	60	only	only	ADV
abr-88	222	61	26	26	NUM
abr-88	222	62	in	in	ADP
abr-88	222	63	kansas	kansas	PROPN
abr-88	222	64	city	city	PROPN
abr-88	222	65	(	(	PUNCT
abr-88	222	66	associated	associated	ADJ
abr-88	222	67	press	press	NOUN
abr-88	222	68	,	,	PUNCT
abr-88	222	69	2010	2010	NUM
abr-88	222	70	)	)	PUNCT
abr-88	222	71	,	,	PUNCT
abr-88	222	72	3	3	X
abr-88	222	73	)	)	PUNCT
abr-88	222	74	to	to	ADP
abr-88	222	75	the	the	DET
abr-88	222	76	state	state	NOUN
abr-88	222	77	’s	’s	PART
abr-88	222	78	extensive	extensive	ADJ
abr-88	222	79	database	database	NOUN
abr-88	222	80	of	of	ADP
abr-88	222	81	variables	variable	NOUN
abr-88	222	82	which	which	PRON
abr-88	222	83	varies	vary	VERB
abr-88	222	84	by	by	ADP
abr-88	222	85	state	state	NOUN
abr-88	222	86	,	,	PUNCT
abr-88	222	87	and	and	CCONJ
abr-88	222	88	4	4	NUM
abr-88	222	89	)	)	PUNCT
abr-88	222	90	to	to	ADP
abr-88	222	91	the	the	DET
abr-88	222	92	availability	availability	NOUN
abr-88	222	93	of	of	ADP
abr-88	222	94	early	early	ADJ
abr-88	222	95	and	and	CCONJ
abr-88	222	96	preliminary	preliminary	ADJ
abr-88	222	97	negative	negative	ADJ
abr-88	222	98	confirmations	confirmation	NOUN
abr-88	222	99	(	(	PUNCT
abr-88	222	100	potential	potential	ADJ
abr-88	222	101	bankruptcies	bankruptcy	NOUN
abr-88	222	102	,	,	PUNCT
abr-88	222	103	which	which	PRON
abr-88	222	104	although	although	SCONJ
abr-88	222	105	not	not	PART
abr-88	222	106	certain	certain	ADJ
abr-88	222	107	give	give	VERB
abr-88	222	108	weight	weight	NOUN
abr-88	222	109	to	to	ADP
abr-88	222	110	the	the	DET
abr-88	222	111	auditor	auditor	NOUN
abr-88	222	112	who	who	PRON
abr-88	222	113	files	file	VERB
abr-88	222	114	a	a	DET
abr-88	222	115	gco	gco	NOUN
abr-88	222	116	for	for	ADP
abr-88	222	117	that	that	DET
abr-88	222	118	same	same	ADJ
abr-88	222	119	year	year	NOUN
abr-88	222	120	)	)	PUNCT
abr-88	222	121	and	and	CCONJ
abr-88	222	122	those	those	DET
abr-88	222	123	states	state	NOUN
abr-88	222	124	in	in	ADP
abr-88	222	125	similar	similar	ADJ
abr-88	222	126	financial	financial	ADJ
abr-88	222	127	conditions	condition	NOUN
abr-88	222	128	which	which	PRON
abr-88	222	129	do	do	AUX
abr-88	222	130	give	give	VERB
abr-88	222	131	preliminary	preliminary	ADJ
abr-88	222	132	signals	signal	NOUN
abr-88	222	133	,	,	PUNCT
abr-88	222	134	such	such	ADJ
abr-88	222	135	as	as	ADP
abr-88	222	136	kansas	kansas	PROPN
abr-88	222	137	city	city	PROPN
abr-88	222	138	,	,	PUNCT
abr-88	222	139	(	(	PUNCT
abr-88	222	140	missouri	missouri	PROPN
abr-88	222	141	)	)	PUNCT
abr-88	222	142	detroit	detroit	PROPN
abr-88	222	143	(	(	PUNCT
abr-88	222	144	michigan	michigan	PROPN
abr-88	222	145	)	)	PUNCT
abr-88	222	146	,	,	PUNCT
abr-88	222	147	germantown	germantown	PROPN
abr-88	222	148	(	(	PUNCT
abr-88	222	149	pennsylvania	pennsylvania	PROPN
abr-88	222	150	)	)	PUNCT
abr-88	222	151	,	,	PUNCT
abr-88	222	152	harrisburg	harrisburg	PROPN
abr-88	222	153	(	(	PUNCT
abr-88	222	154	pennsylvania	pennsylvania	PROPN
abr-88	222	155	)	)	PUNCT
abr-88	222	156	and	and	CCONJ
abr-88	222	157	st	st	PROPN
abr-88	222	158	.	.	PROPN
abr-88	222	159	mary	mary	PROPN
abr-88	222	160	parish	parish	PROPN
abr-88	222	161	(	(	PUNCT
abr-88	222	162	louisiana	louisiana	PROPN
abr-88	222	163	.	.	PUNCT
abr-88	222	164	)	)	PUNCT
abr-88	222	165	,	,	PUNCT
abr-88	222	166	just	just	ADV
abr-88	222	167	to	to	PART
abr-88	222	168	name	name	VERB
abr-88	222	169	a	a	DET
abr-88	222	170	few	few	ADJ
abr-88	222	171	(	(	PUNCT
abr-88	222	172	gundle	gundle	NOUN
abr-88	222	173	-	-	PUNCT
abr-88	222	174	krieg	krieg	NOUN
abr-88	222	175	2009	2009	NUM
abr-88	222	176	;	;	PUNCT
abr-88	222	177	kersey	kersey	PROPN
abr-88	222	178	and	and	CCONJ
abr-88	222	179	van	van	PROPN
abr-88	222	180	beek	beek	PROPN
abr-88	222	181	2009	2009	NUM
abr-88	222	182	;	;	PUNCT
abr-88	222	183	eisele	eisele	PROPN
abr-88	222	184	-	-	PUNCT
abr-88	222	185	dyrli	dyrli	PROPN
abr-88	222	186	2010	2010	NUM
abr-88	222	187	;	;	PUNCT
abr-88	222	188	hepp	hepp	NOUN
abr-88	222	189	2010	2010	NUM
abr-88	222	190	;	;	PUNCT
abr-88	222	191	hollingsworth	hollingsworth	NOUN
abr-88	222	192	,	,	PUNCT
abr-88	222	193	2009	2009	NUM
abr-88	222	194	)	)	PUNCT
abr-88	222	195	.	.	PUNCT
abr-88	223	1	references	reference	NOUN
abr-88	223	2	akers	akers	PROPN
abr-88	223	3	,	,	PUNCT
abr-88	223	4	m.	m.	NOUN
abr-88	223	5	,	,	PUNCT
abr-88	223	6	maher	maher	PROPN
abr-88	223	7	,	,	PUNCT
abr-88	223	8	m.	m.	NOUN
abr-88	223	9	,	,	PUNCT
abr-88	223	10	&	&	CCONJ
abr-88	223	11	giacomino	giacomino	PROPN
abr-88	223	12	,	,	PUNCT
abr-88	223	13	d.	d.	PROPN
abr-88	223	14	2003	2003	NUM
abr-88	223	15	.	.	PUNCT
abr-88	224	1	going	go	VERB
abr-88	224	2	-	-	PUNCT
abr-88	224	3	concern	concern	NOUN
abr-88	224	4	opinions	opinion	NOUN
abr-88	224	5	:	:	PUNCT
abr-88	224	6	broadening	broaden	VERB
abr-88	224	7	the	the	DET
abr-88	224	8	expectations	expectation	NOUN
abr-88	224	9	gap	gap	NOUN
abr-88	224	10	.	.	PUNCT
abr-88	225	1	cpa	cpa	PROPN
abr-88	225	2	journal	journal	PROPN
abr-88	225	3	,	,	PUNCT
abr-88	225	4	73(10	73(10	NOUN
abr-88	225	5	)	)	PUNCT
abr-88	225	6	,	,	PUNCT
abr-88	225	7	38	38	NUM
abr-88	225	8	-	-	SYM
abr-88	225	9	42	42	NUM
abr-88	225	10	.	.	PUNCT
abr-88	226	1	american	american	PROPN
abr-88	226	2	institute	institute	PROPN
abr-88	226	3	of	of	ADP
abr-88	226	4	certified	certify	VERB
abr-88	226	5	public	public	ADJ
abr-88	226	6	accountants	accountant	NOUN
abr-88	226	7	(	(	PUNCT
abr-88	226	8	aicpa	aicpa	PROPN
abr-88	226	9	)	)	PUNCT
abr-88	226	10	.	.	PUNCT
abr-88	227	1	1981	1981	NUM
abr-88	227	2	.	.	PUNCT
abr-88	228	1	the	the	DET
abr-88	228	2	auditor	auditor	NOUN
abr-88	228	3	’s	’s	PART
abr-88	228	4	considerations	consideration	NOUN
abr-88	228	5	when	when	SCONJ
abr-88	228	6	a	a	DET
abr-88	228	7	question	question	NOUN
abr-88	228	8	arises	arise	VERB
abr-88	228	9	about	about	ADP
abr-88	228	10	an	an	DET
abr-88	228	11	entity	entity	NOUN
abr-88	228	12	’s	’s	PART
abr-88	228	13	continued	continue	VERB
abr-88	228	14	existence	existence	NOUN
abr-88	228	15	.	.	PUNCT
abr-88	229	1	statement	statement	NOUN
abr-88	229	2	on	on	ADP
abr-88	229	3	auditing	auditing	NOUN
abr-88	229	4	standards	standard	NOUN
abr-88	229	5	no	no	INTJ
abr-88	229	6	.	.	NOUN
abr-88	229	7	34	34	NUM
abr-88	229	8	.	.	PUNCT
abr-88	230	1	new	new	PROPN
abr-88	230	2	york	york	PROPN
abr-88	230	3	,	,	PUNCT
abr-88	230	4	ny	ny	PROPN
abr-88	230	5	:	:	PUNCT
abr-88	230	6	aicpa	aicpa	PROPN
abr-88	230	7	.	.	PUNCT
abr-88	231	1	durden	durden	PROPN
abr-88	231	2	and	and	CCONJ
abr-88	231	3	sennetti	sennetti	NOUN
abr-88	231	4	advances	advance	NOUN
abr-88	231	5	in	in	ADP
abr-88	231	6	business	business	NOUN
abr-88	231	7	research	research	NOUN
abr-88	231	8	2012	2012	NUM
abr-88	231	9	,	,	PUNCT
abr-88	231	10	vol	vol	NOUN
abr-88	231	11	.	.	PROPN
abr-88	232	1	3	3	NUM
abr-88	232	2	,	,	PUNCT
abr-88	232	3	no	no	INTJ
abr-88	232	4	.	.	NOUN
abr-88	232	5	1	1	NUM
abr-88	232	6	,	,	PUNCT
abr-88	232	7	79	79	NUM
abr-88	232	8	-	-	SYM
abr-88	232	9	89	89	NUM
abr-88	232	10	87	87	NUM
abr-88	232	11	american	american	PROPN
abr-88	232	12	institute	institute	PROPN
abr-88	232	13	of	of	ADP
abr-88	232	14	certified	certify	VERB
abr-88	232	15	public	public	ADJ
abr-88	232	16	accountants	accountant	NOUN
abr-88	232	17	(	(	PUNCT
abr-88	232	18	aicpa	aicpa	PROPN
abr-88	232	19	)	)	PUNCT
abr-88	232	20	.	.	PUNCT
abr-88	233	1	1988	1988	NUM
abr-88	233	2	.	.	PUNCT
abr-88	234	1	the	the	DET
abr-88	234	2	auditor	auditor	NOUN
abr-88	234	3	’s	’s	PART
abr-88	234	4	consideration	consideration	NOUN
abr-88	234	5	of	of	ADP
abr-88	234	6	an	an	DET
abr-88	234	7	entity	entity	NOUN
abr-88	234	8	’s	’s	PART
abr-88	234	9	ability	ability	NOUN
abr-88	234	10	to	to	PART
abr-88	234	11	continue	continue	VERB
abr-88	234	12	as	as	ADP
abr-88	234	13	a	a	DET
abr-88	234	14	going	go	VERB
abr-88	234	15	concern	concern	NOUN
abr-88	234	16	.	.	PUNCT
abr-88	235	1	statement	statement	NOUN
abr-88	235	2	on	on	ADP
abr-88	235	3	auditing	auditing	NOUN
abr-88	235	4	standards	standard	NOUN
abr-88	235	5	no	no	INTJ
abr-88	235	6	.	.	NOUN
abr-88	235	7	59	59	NUM
abr-88	235	8	.	.	PUNCT
abr-88	236	1	new	new	PROPN
abr-88	236	2	york	york	PROPN
abr-88	236	3	,	,	PUNCT
abr-88	236	4	ny	ny	PROPN
abr-88	236	5	:	:	PUNCT
abr-88	236	6	aicpa	aicpa	PROPN
abr-88	236	7	.	.	PUNCT
abr-88	237	1	associated	associated	ADJ
abr-88	237	2	press	press	NOUN
abr-88	237	3	.	.	PUNCT
abr-88	238	1	2010	2010	NUM
abr-88	238	2	.	.	PUNCT
abr-88	239	1	kansas	kansas	PROPN
abr-88	239	2	city	city	PROPN
abr-88	239	3	closing	close	VERB
abr-88	239	4	26	26	NUM
abr-88	239	5	public	public	ADJ
abr-88	239	6	schools	school	NOUN
abr-88	239	7	.	.	PUNCT
abr-88	240	1	http://www.cnbc.com/id/35812823/kansas_city	http://www.cnbc.com/id/35812823/kansas_city	NOUN
abr-88	240	2	_	_	PRON
abr-88	240	3	closing_26_public_schools_updated	closing_26_public_schools_update	VERB
abr-88	240	4	.	.	PUNCT
abr-88	241	1	brown	brown	PROPN
abr-88	241	2	,	,	PUNCT
abr-88	241	3	k.	k.	PROPN
abr-88	241	4	1993	1993	NUM
abr-88	241	5	.	.	PUNCT
abr-88	242	1	the	the	DET
abr-88	242	2	10	10	NUM
abr-88	242	3	-	-	PUNCT
abr-88	242	4	point	point	NOUN
abr-88	242	5	test	test	NOUN
abr-88	242	6	of	of	ADP
abr-88	242	7	financial	financial	ADJ
abr-88	242	8	condition	condition	NOUN
abr-88	242	9	:	:	PUNCT
abr-88	242	10	toward	toward	ADP
abr-88	242	11	an	an	DET
abr-88	242	12	easy	easy	ADJ
abr-88	242	13	-	-	PUNCT
abr-88	242	14	to	to	ADP
abr-88	242	15	-	-	PUNCT
abr-88	242	16	use	use	VERB
abr-88	242	17	assessment	assessment	NOUN
abr-88	242	18	tool	tool	NOUN
abr-88	242	19	for	for	ADP
abr-88	242	20	smaller	small	ADJ
abr-88	242	21	cities	city	NOUN
abr-88	242	22	.	.	PUNCT
abr-88	243	1	government	government	NOUN
abr-88	243	2	finance	finance	NOUN
abr-88	243	3	review	review	PROPN
abr-88	243	4	,	,	PUNCT
abr-88	243	5	9(6	9(6	NUM
abr-88	243	6	)	)	PUNCT
abr-88	243	7	,	,	PUNCT
abr-88	243	8	21	21	NUM
abr-88	243	9	-	-	SYM
abr-88	243	10	26	26	NUM
abr-88	243	11	.	.	PUNCT
abr-88	244	1	bellovary	bellovary	NOUN
abr-88	244	2	,	,	PUNCT
abr-88	244	3	j.	j.	PROPN
abr-88	244	4	,	,	PUNCT
abr-88	244	5	giacomino	giacomino	PROPN
abr-88	244	6	,	,	PUNCT
abr-88	244	7	d.	d.	PROPN
abr-88	244	8	,	,	PUNCT
abr-88	244	9	&	&	CCONJ
abr-88	244	10	akers	akers	PROPN
abr-88	244	11	,	,	PUNCT
abr-88	244	12	m.	m.	NOUN
abr-88	244	13	2006	2006	NUM
abr-88	244	14	.	.	PUNCT
abr-88	245	1	weighing	weigh	VERB
abr-88	245	2	the	the	DET
abr-88	245	3	public	public	ADJ
abr-88	245	4	interest	interest	NOUN
abr-88	245	5	.	.	PUNCT
abr-88	246	1	cpa	cpa	PROPN
abr-88	246	2	journal	journal	PROPN
abr-88	246	3	,	,	PUNCT
abr-88	246	4	76(1	76(1	PROPN
abr-88	246	5	)	)	PUNCT
abr-88	246	6	,	,	PUNCT
abr-88	246	7	16	16	NUM
abr-88	246	8	-	-	SYM
abr-88	246	9	21	21	NUM
abr-88	246	10	.	.	PUNCT
abr-88	247	1	belluomini	belluomini	PROPN
abr-88	247	2	,	,	PUNCT
abr-88	247	3	f.	f.	PROPN
abr-88	247	4	1977	1977	NUM
abr-88	247	5	.	.	PUNCT
abr-88	248	1	local	local	ADJ
abr-88	248	2	governmental	governmental	ADJ
abr-88	248	3	units	unit	NOUN
abr-88	248	4	:	:	PUNCT
abr-88	248	5	the	the	DET
abr-88	248	6	going	go	VERB
abr-88	248	7	concern	concern	NOUN
abr-88	248	8	question	question	NOUN
abr-88	248	9	.	.	PUNCT
abr-88	249	1	journal	journal	NOUN
abr-88	249	2	of	of	ADP
abr-88	249	3	accountancy	accountancy	PROPN
abr-88	249	4	,	,	PUNCT
abr-88	249	5	143(6	143(6	NUM
abr-88	249	6	)	)	PUNCT
abr-88	249	7	,	,	PUNCT
abr-88	249	8	6064	6064	NUM
abr-88	249	9	.	.	PUNCT
abr-88	250	1	california	california	PROPN
abr-88	250	2	department	department	PROPN
abr-88	250	3	of	of	ADP
abr-88	250	4	education	education	NOUN
abr-88	250	5	.	.	PUNCT
abr-88	251	1	2009	2009	NUM
abr-88	251	2	.	.	PUNCT
abr-88	252	1	annual	annual	ADJ
abr-88	252	2	financial	financial	ADJ
abr-88	252	3	report	report	NOUN
abr-88	252	4	of	of	ADP
abr-88	252	5	california	california	PROPN
abr-88	252	6	k-12	k-12	PROPN
abr-88	252	7	schools	school	NOUN
abr-88	252	8	,	,	PUNCT
abr-88	252	9	report	report	VERB
abr-88	252	10	to	to	ADP
abr-88	252	11	the	the	DET
abr-88	252	12	superintendent	superintendent	NOUN
abr-88	252	13	of	of	ADP
abr-88	252	14	public	public	ADJ
abr-88	252	15	instruction	instruction	NOUN
abr-88	252	16	,	,	PUNCT
abr-88	252	17	for	for	ADP
abr-88	252	18	the	the	DET
abr-88	252	19	period	period	NOUN
abr-88	252	20	of	of	ADP
abr-88	252	21	july	july	PROPN
abr-88	252	22	1	1	NUM
abr-88	252	23	,	,	PUNCT
abr-88	252	24	2007	2007	NUM
abr-88	252	25	,	,	PUNCT
abr-88	252	26	through	through	ADP
abr-88	252	27	june	june	PROPN
abr-88	252	28	30	30	NUM
abr-88	252	29	,	,	PUNCT
abr-88	252	30	2008	2008	NUM
abr-88	252	31	.	.	PUNCT
abr-88	253	1	july	july	PROPN
abr-88	253	2	.	.	PUNCT
abr-88	254	1	california	california	PROPN
abr-88	254	2	state	state	PROPN
abr-88	254	3	controller	controller	PROPN
abr-88	254	4	.	.	PUNCT
abr-88	255	1	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	PROPN
abr-88	255	2	.	.	PUNCT
abr-88	256	1	california	california	PROPN
abr-88	256	2	department	department	PROPN
abr-88	256	3	of	of	ADP
abr-88	256	4	education	education	PROPN
abr-88	256	5	.	.	PUNCT
abr-88	257	1	2008	2008	NUM
abr-88	257	2	.	.	PUNCT
abr-88	258	1	annual	annual	ADJ
abr-88	258	2	financial	financial	ADJ
abr-88	258	3	report	report	NOUN
abr-88	258	4	of	of	ADP
abr-88	258	5	california	california	PROPN
abr-88	258	6	k-12	k-12	PROPN
abr-88	258	7	schools	school	NOUN
abr-88	258	8	,	,	PUNCT
abr-88	258	9	report	report	VERB
abr-88	258	10	to	to	ADP
abr-88	258	11	the	the	DET
abr-88	258	12	superintendent	superintendent	NOUN
abr-88	258	13	of	of	ADP
abr-88	258	14	public	public	ADJ
abr-88	258	15	instruction	instruction	NOUN
abr-88	258	16	,	,	PUNCT
abr-88	258	17	for	for	ADP
abr-88	258	18	the	the	DET
abr-88	258	19	period	period	NOUN
abr-88	258	20	of	of	ADP
abr-88	258	21	july	july	PROPN
abr-88	258	22	1	1	NUM
abr-88	258	23	,	,	PUNCT
abr-88	258	24	2006	2006	NUM
abr-88	258	25	,	,	PUNCT
abr-88	258	26	through	through	ADP
abr-88	258	27	june	june	PROPN
abr-88	258	28	30	30	NUM
abr-88	258	29	,	,	PUNCT
abr-88	258	30	2007	2007	NUM
abr-88	258	31	.	.	PUNCT
abr-88	259	1	july	july	PROPN
abr-88	259	2	.	.	PUNCT
abr-88	260	1	california	california	PROPN
abr-88	260	2	state	state	PROPN
abr-88	260	3	controller	controller	PROPN
abr-88	260	4	.	.	PUNCT
abr-88	261	1	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	PROPN
abr-88	261	2	.	.	PUNCT
abr-88	262	1	california	california	PROPN
abr-88	262	2	department	department	PROPN
abr-88	262	3	of	of	ADP
abr-88	262	4	education	education	NOUN
abr-88	262	5	.	.	PUNCT
abr-88	263	1	2007	2007	NUM
abr-88	263	2	.	.	PUNCT
abr-88	264	1	annual	annual	ADJ
abr-88	264	2	financial	financial	ADJ
abr-88	264	3	report	report	NOUN
abr-88	264	4	of	of	ADP
abr-88	264	5	california	california	PROPN
abr-88	264	6	k-12	k-12	PROPN
abr-88	264	7	schools	school	NOUN
abr-88	264	8	,	,	PUNCT
abr-88	264	9	report	report	VERB
abr-88	264	10	to	to	ADP
abr-88	264	11	the	the	DET
abr-88	264	12	superintendent	superintendent	NOUN
abr-88	264	13	of	of	ADP
abr-88	264	14	public	public	ADJ
abr-88	264	15	instruction	instruction	NOUN
abr-88	264	16	,	,	PUNCT
abr-88	264	17	for	for	ADP
abr-88	264	18	the	the	DET
abr-88	264	19	period	period	NOUN
abr-88	264	20	of	of	ADP
abr-88	264	21	july	july	PROPN
abr-88	264	22	1	1	NUM
abr-88	264	23	,	,	PUNCT
abr-88	264	24	2005	2005	NUM
abr-88	264	25	,	,	PUNCT
abr-88	264	26	through	through	ADP
abr-88	264	27	june	june	PROPN
abr-88	264	28	30	30	NUM
abr-88	264	29	,	,	PUNCT
abr-88	264	30	2006	2006	NUM
abr-88	264	31	.	.	PUNCT
abr-88	265	1	october	october	PROPN
abr-88	265	2	.	.	PUNCT
abr-88	266	1	california	california	PROPN
abr-88	266	2	state	state	PROPN
abr-88	266	3	controller	controller	PROPN
abr-88	266	4	.	.	PUNCT
abr-88	267	1	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	PROPN
abr-88	267	2	.	.	PUNCT
abr-88	268	1	california	california	PROPN
abr-88	268	2	department	department	PROPN
abr-88	268	3	of	of	ADP
abr-88	268	4	education	education	NOUN
abr-88	268	5	.	.	PUNCT
abr-88	269	1	2006	2006	NUM
abr-88	269	2	.	.	PUNCT
abr-88	270	1	annual	annual	ADJ
abr-88	270	2	financial	financial	ADJ
abr-88	270	3	report	report	NOUN
abr-88	270	4	of	of	ADP
abr-88	270	5	california	california	PROPN
abr-88	270	6	k-12	k-12	PROPN
abr-88	270	7	schools	school	NOUN
abr-88	270	8	,	,	PUNCT
abr-88	270	9	report	report	VERB
abr-88	270	10	to	to	ADP
abr-88	270	11	the	the	DET
abr-88	270	12	superintendent	superintendent	NOUN
abr-88	270	13	of	of	ADP
abr-88	270	14	public	public	ADJ
abr-88	270	15	instruction	instruction	NOUN
abr-88	270	16	,	,	PUNCT
abr-88	270	17	for	for	ADP
abr-88	270	18	the	the	DET
abr-88	270	19	period	period	NOUN
abr-88	270	20	of	of	ADP
abr-88	270	21	july	july	PROPN
abr-88	270	22	1	1	NUM
abr-88	270	23	,	,	PUNCT
abr-88	270	24	2004	2004	NUM
abr-88	270	25	,	,	PUNCT
abr-88	270	26	through	through	ADP
abr-88	270	27	june	june	PROPN
abr-88	270	28	30	30	NUM
abr-88	270	29	,	,	PUNCT
abr-88	270	30	2005	2005	NUM
abr-88	270	31	.	.	PUNCT
abr-88	271	1	october	october	PROPN
abr-88	271	2	.	.	PUNCT
abr-88	272	1	california	california	PROPN
abr-88	272	2	state	state	PROPN
abr-88	272	3	controller	controller	PROPN
abr-88	272	4	.	.	PUNCT
abr-88	273	1	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	PROPN
abr-88	273	2	.	.	PUNCT
abr-88	274	1	california	california	PROPN
abr-88	274	2	department	department	PROPN
abr-88	274	3	of	of	ADP
abr-88	274	4	education	education	NOUN
abr-88	274	5	.	.	PUNCT
abr-88	275	1	2005	2005	NUM
abr-88	275	2	.	.	PUNCT
abr-88	276	1	annual	annual	ADJ
abr-88	276	2	financial	financial	ADJ
abr-88	276	3	report	report	NOUN
abr-88	276	4	of	of	ADP
abr-88	276	5	california	california	PROPN
abr-88	276	6	k-12	k-12	PROPN
abr-88	276	7	schools	school	NOUN
abr-88	276	8	,	,	PUNCT
abr-88	276	9	report	report	VERB
abr-88	276	10	to	to	ADP
abr-88	276	11	the	the	DET
abr-88	276	12	superintendent	superintendent	NOUN
abr-88	276	13	of	of	ADP
abr-88	276	14	public	public	ADJ
abr-88	276	15	instruction	instruction	NOUN
abr-88	276	16	,	,	PUNCT
abr-88	276	17	for	for	ADP
abr-88	276	18	the	the	DET
abr-88	276	19	period	period	NOUN
abr-88	276	20	of	of	ADP
abr-88	276	21	july	july	PROPN
abr-88	276	22	1	1	NUM
abr-88	276	23	,	,	PUNCT
abr-88	276	24	2003	2003	NUM
abr-88	276	25	,	,	PUNCT
abr-88	276	26	through	through	ADP
abr-88	276	27	june	june	PROPN
abr-88	276	28	30	30	NUM
abr-88	276	29	,	,	PUNCT
abr-88	276	30	2004	2004	NUM
abr-88	276	31	.	.	PUNCT
abr-88	277	1	june	june	PROPN
abr-88	277	2	.	.	PUNCT
abr-88	278	1	california	california	PROPN
abr-88	278	2	state	state	PROPN
abr-88	278	3	controller	controller	PROPN
abr-88	278	4	.	.	PUNCT
abr-88	279	1	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	http://www.sco.ca.gov/aud_pubs_auditrpt_k12.html	PROPN
abr-88	279	2	.	.	PUNCT
abr-88	280	1	california	california	PROPN
abr-88	280	2	state	state	PROPN
abr-88	280	3	controller	controller	PROPN
abr-88	280	4	’s	’s	PART
abr-88	280	5	office	office	NOUN
abr-88	280	6	.	.	PUNCT
abr-88	281	1	2009	2009	NUM
abr-88	281	2	.	.	PUNCT
abr-88	282	1	state	state	PROPN
abr-88	282	2	of	of	ADP
abr-88	282	3	california	california	PROPN
abr-88	282	4	comprehensive	comprehensive	ADJ
abr-88	282	5	annual	annual	ADJ
abr-88	282	6	financial	financial	ADJ
abr-88	282	7	report	report	NOUN
abr-88	282	8	for	for	ADP
abr-88	282	9	the	the	DET
abr-88	282	10	fiscal	fiscal	ADJ
abr-88	282	11	year	year	NOUN
abr-88	282	12	ended	end	VERB
abr-88	282	13	june	june	PROPN
abr-88	282	14	30	30	NUM
abr-88	282	15	,	,	PUNCT
abr-88	282	16	2009	2009	NUM
abr-88	282	17	.	.	PUNCT
abr-88	283	1	http://www.sco.ca.gov/ard_state_cafr.html	http://www.sco.ca.gov/ard_state_cafr.html	X
abr-88	283	2	.	.	PUNCT
abr-88	284	1	carcello	carcello	PROPN
abr-88	284	2	,	,	PUNCT
abr-88	284	3	j.	j.	PROPN
abr-88	284	4	,	,	PUNCT
abr-88	284	5	&	&	CCONJ
abr-88	284	6	neal	neal	PROPN
abr-88	284	7	,	,	PUNCT
abr-88	284	8	t.	t.	PROPN
abr-88	284	9	2003	2003	NUM
abr-88	284	10	.	.	PUNCT
abr-88	285	1	audit	audit	NOUN
abr-88	285	2	committee	committee	NOUN
abr-88	285	3	characteristics	characteristic	NOUN
abr-88	285	4	and	and	CCONJ
abr-88	285	5	auditor	auditor	NOUN
abr-88	285	6	dismissals	dismissal	NOUN
abr-88	285	7	following	follow	VERB
abr-88	285	8	"	"	PUNCT
abr-88	285	9	new	new	ADJ
abr-88	285	10	"	"	PUNCT
abr-88	285	11	goingconcern	goingconcern	ADJ
abr-88	285	12	reports	report	NOUN
abr-88	285	13	.	.	PUNCT
abr-88	286	1	accounting	accounting	NOUN
abr-88	286	2	review	review	PROPN
abr-88	286	3	,	,	PUNCT
abr-88	286	4	78(1	78(1	NOUN
abr-88	286	5	)	)	PUNCT
abr-88	286	6	,	,	PUNCT
abr-88	286	7	95	95	NUM
abr-88	286	8	-	-	SYM
abr-88	286	9	117	117	NUM
abr-88	286	10	.	.	PUNCT
abr-88	287	1	chico	chico	PROPN
abr-88	287	2	unified	unify	VERB
abr-88	287	3	school	school	NOUN
abr-88	287	4	district	district	NOUN
abr-88	287	5	.	.	PUNCT
abr-88	288	1	2008	2008	NUM
abr-88	288	2	.	.	PUNCT
abr-88	289	1	financial	financial	ADJ
abr-88	289	2	statements	statement	NOUN
abr-88	289	3	and	and	CCONJ
abr-88	289	4	supplementary	supplementary	ADJ
abr-88	289	5	information	information	NOUN
abr-88	289	6	for	for	ADP
abr-88	289	7	the	the	DET
abr-88	289	8	year	year	NOUN
abr-88	289	9	ended	end	VERB
abr-88	289	10	june	june	PROPN
abr-88	289	11	30	30	NUM
abr-88	289	12	,	,	PUNCT
abr-88	289	13	2008	2008	NUM
abr-88	289	14	.	.	PUNCT
abr-88	290	1	author	author	NOUN
abr-88	290	2	.	.	PUNCT
abr-88	291	1	http://www.chicousd.org/__documents/0708%20audit.pdf	http://www.chicousd.org/__documents/0708%20audit.pdf	PROPN
abr-88	291	2	.	.	PROPN
abr-88	291	3	eisele	eisele	PROPN
abr-88	291	4	-	-	PUNCT
abr-88	291	5	dyrli	dyrli	PROPN
abr-88	291	6	,	,	PUNCT
abr-88	291	7	k.	k.	PROPN
abr-88	291	8	2010	2010	NUM
abr-88	291	9	,	,	PUNCT
abr-88	291	10	january	january	PROPN
abr-88	291	11	.	.	PUNCT
abr-88	292	1	will	will	AUX
abr-88	292	2	pensions	pension	NOUN
abr-88	292	3	bankrupt	bankrupt	VERB
abr-88	292	4	your	your	PRON
abr-88	292	5	district	district	NOUN
abr-88	292	6	?	?	PUNCT
abr-88	293	1	district	district	PROPN
abr-88	293	2	administration	administration	NOUN
abr-88	293	3	:	:	PUNCT
abr-88	293	4	solutions	solution	NOUN
abr-88	293	5	for	for	ADP
abr-88	293	6	school	school	NOUN
abr-88	293	7	district	district	NOUN
abr-88	293	8	management	management	NOUN
abr-88	293	9	(	(	PUNCT
abr-88	293	10	january	january	PROPN
abr-88	293	11	)	)	PUNCT
abr-88	293	12	.	.	PUNCT
abr-88	294	1	http://www.districtadministration.com/viewarticle.aspx?articleid=2253	http://www.districtadministration.com/viewarticle.aspx?articleid=2253	ADJ
abr-88	294	2	.	.	PUNCT
abr-88	295	1	governmental	governmental	ADJ
abr-88	295	2	accounting	accounting	NOUN
abr-88	295	3	standards	standards	PROPN
abr-88	295	4	board	board	NOUN
abr-88	295	5	(	(	PUNCT
abr-88	295	6	gasb	gasb	PROPN
abr-88	295	7	)	)	PUNCT
abr-88	295	8	.	.	PUNCT
abr-88	296	1	2009	2009	NUM
abr-88	296	2	.	.	PUNCT
abr-88	297	1	statement	statement	NOUN
abr-88	297	2	no	no	INTJ
abr-88	297	3	.	.	PUNCT
abr-88	298	1	56	56	NUM
abr-88	298	2	:	:	PUNCT
abr-88	298	3	codification	codification	NOUN
abr-88	298	4	of	of	ADP
abr-88	298	5	accounting	accounting	NOUN
abr-88	298	6	and	and	CCONJ
abr-88	298	7	financial	financial	ADJ
abr-88	298	8	reporting	reporting	NOUN
abr-88	298	9	guidance	guidance	NOUN
abr-88	298	10	contained	contain	VERB
abr-88	298	11	in	in	ADP
abr-88	298	12	the	the	DET
abr-88	298	13	aicpa	aicpa	ADJ
abr-88	298	14	statements	statement	NOUN
abr-88	298	15	on	on	ADP
abr-88	298	16	auditing	auditing	NOUN
abr-88	298	17	standards	standard	NOUN
abr-88	298	18	.	.	PUNCT
abr-88	299	1	norwalk	norwalk	NOUN
abr-88	299	2	,	,	PUNCT
abr-88	299	3	ct	ct	PRON
abr-88	299	4	:	:	PUNCT
abr-88	299	5	gasb	gasb	PROPN
abr-88	299	6	.	.	PUNCT
abr-88	300	1	gauthier	gauthier	PROPN
abr-88	300	2	,	,	PUNCT
abr-88	300	3	s.	s.	PROPN
abr-88	300	4	2005	2005	NUM
abr-88	300	5	.	.	PUNCT
abr-88	301	1	governmental	governmental	ADJ
abr-88	301	2	accounting	accounting	NOUN
abr-88	301	3	,	,	PUNCT
abr-88	301	4	auditing	auditing	NOUN
abr-88	301	5	,	,	PUNCT
abr-88	301	6	and	and	CCONJ
abr-88	301	7	financial	financial	ADJ
abr-88	301	8	reporting	reporting	NOUN
abr-88	301	9	.	.	PUNCT
abr-88	302	1	chicago	chicago	PROPN
abr-88	302	2	,	,	PUNCT
abr-88	302	3	il	il	PROPN
abr-88	302	4	:	:	PUNCT
abr-88	302	5	government	government	NOUN
abr-88	302	6	finance	finance	NOUN
abr-88	302	7	officers	officer	NOUN
abr-88	302	8	association	association	PROPN
abr-88	302	9	.	.	PUNCT
abr-88	303	1	geiger	geiger	PROPN
abr-88	303	2	,	,	PUNCT
abr-88	303	3	m.	m.	NOUN
abr-88	303	4	,	,	PUNCT
abr-88	303	5	&	&	CCONJ
abr-88	303	6	rama	rama	PROPN
abr-88	303	7	,	,	PUNCT
abr-88	303	8	d.	d.	PROPN
abr-88	303	9	2003	2003	NUM
abr-88	303	10	.	.	PUNCT
abr-88	304	1	audit	audit	NOUN
abr-88	304	2	fees	fee	NOUN
abr-88	304	3	,	,	PUNCT
abr-88	304	4	nonaudit	nonaudit	NOUN
abr-88	304	5	fees	fee	NOUN
abr-88	304	6	,	,	PUNCT
abr-88	304	7	and	and	CCONJ
abr-88	304	8	auditor	auditor	NOUN
abr-88	304	9	reporting	report	VERB
abr-88	304	10	on	on	ADP
abr-88	304	11	stressed	stressed	ADJ
abr-88	304	12	companies	company	NOUN
abr-88	304	13	.	.	PUNCT
abr-88	305	1	auditing	audit	VERB
abr-88	305	2	:	:	PUNCT
abr-88	305	3	a	a	DET
abr-88	305	4	journal	journal	NOUN
abr-88	305	5	of	of	ADP
abr-88	305	6	practice	practice	NOUN
abr-88	305	7	&	&	CCONJ
abr-88	305	8	theory	theory	NOUN
abr-88	305	9	,	,	PUNCT
abr-88	305	10	22(2	22(2	NUM
abr-88	305	11	)	)	PUNCT
abr-88	305	12	,	,	PUNCT
abr-88	305	13	53	53	NUM
abr-88	305	14	-	-	SYM
abr-88	305	15	69	69	NUM
abr-88	305	16	.	.	PUNCT
abr-88	306	1	geiger	geiger	PROPN
abr-88	306	2	,	,	PUNCT
abr-88	306	3	m.	m.	NOUN
abr-88	306	4	,	,	PUNCT
abr-88	306	5	raghunandan	raghunandan	PROPN
abr-88	306	6	,	,	PUNCT
abr-88	306	7	k.	k.	PROPN
abr-88	306	8	,	,	PUNCT
abr-88	306	9	&	&	CCONJ
abr-88	306	10	rama	rama	PROPN
abr-88	306	11	,	,	PUNCT
abr-88	306	12	d.	d.	PROPN
abr-88	306	13	2005	2005	NUM
abr-88	306	14	.	.	PUNCT
abr-88	307	1	recent	recent	ADJ
abr-88	307	2	changes	change	NOUN
abr-88	307	3	in	in	ADP
abr-88	307	4	the	the	DET
abr-88	307	5	association	association	NOUN
abr-88	307	6	between	between	ADP
abr-88	307	7	bankruptcies	bankruptcy	NOUN
abr-88	307	8	and	and	CCONJ
abr-88	307	9	prior	prior	ADJ
abr-88	307	10	audit	audit	NOUN
abr-88	307	11	opinions	opinion	NOUN
abr-88	307	12	.	.	PUNCT
abr-88	308	1	auditing	audit	VERB
abr-88	308	2	:	:	PUNCT
abr-88	308	3	a	a	DET
abr-88	308	4	journal	journal	NOUN
abr-88	308	5	of	of	ADP
abr-88	308	6	practice	practice	NOUN
abr-88	308	7	&	&	CCONJ
abr-88	308	8	theory	theory	NOUN
abr-88	308	9	,	,	PUNCT
abr-88	308	10	24(1	24(1	NUM
abr-88	308	11	)	)	PUNCT
abr-88	308	12	,	,	PUNCT
abr-88	308	13	21	21	NUM
abr-88	308	14	-	-	SYM
abr-88	308	15	35	35	NUM
abr-88	308	16	.	.	PUNCT
abr-88	309	1	durden	durden	PROPN
abr-88	309	2	and	and	CCONJ
abr-88	309	3	sennetti	sennetti	NOUN
abr-88	309	4	advances	advance	NOUN
abr-88	309	5	in	in	ADP
abr-88	309	6	business	business	NOUN
abr-88	309	7	research	research	NOUN
abr-88	309	8	2012	2012	NUM
abr-88	309	9	,	,	PUNCT
abr-88	309	10	vol	vol	NOUN
abr-88	309	11	.	.	PROPN
abr-88	310	1	3	3	NUM
abr-88	310	2	,	,	PUNCT
abr-88	310	3	no	no	INTJ
abr-88	310	4	.	.	NOUN
abr-88	310	5	1	1	NUM
abr-88	310	6	,	,	PUNCT
abr-88	310	7	79	79	NUM
abr-88	310	8	-	-	SYM
abr-88	310	9	89	89	NUM
abr-88	310	10	88	88	NUM
abr-88	310	11	ghany	ghany	NOUN
abr-88	310	12	,	,	PUNCT
abr-88	310	13	k.	k.	PROPN
abr-88	310	14	2009	2009	NUM
abr-88	310	15	.	.	PUNCT
abr-88	311	1	measuring	measure	VERB
abr-88	311	2	financial	financial	ADJ
abr-88	311	3	stress	stress	NOUN
abr-88	311	4	on	on	ADP
abr-88	311	5	state	state	NOUN
abr-88	311	6	and	and	CCONJ
abr-88	311	7	local	local	ADJ
abr-88	311	8	governments	government	NOUN
abr-88	311	9	:	:	PUNCT
abr-88	311	10	a	a	DET
abr-88	311	11	proposal	proposal	NOUN
abr-88	311	12	for	for	ADP
abr-88	311	13	early	early	ADJ
abr-88	311	14	detection	detection	NOUN
abr-88	311	15	.	.	PUNCT
abr-88	312	1	cpa	cpa	PROPN
abr-88	312	2	journal	journal	PROPN
abr-88	312	3	,	,	PUNCT
abr-88	312	4	79(10	79(10	NUM
abr-88	312	5	)	)	PUNCT
abr-88	312	6	,	,	PUNCT
abr-88	312	7	38	38	NUM
abr-88	312	8	-	-	SYM
abr-88	312	9	40	40	NUM
abr-88	312	10	.	.	PUNCT
abr-88	313	1	gore	gore	PROPN
abr-88	313	2	,	,	PUNCT
abr-88	313	3	a.	a.	NOUN
abr-88	313	4	2009	2009	NUM
abr-88	313	5	.	.	PUNCT
abr-88	314	1	why	why	SCONJ
abr-88	314	2	do	do	AUX
abr-88	314	3	cities	city	NOUN
abr-88	314	4	hoard	hoard	VERB
abr-88	314	5	cash	cash	NOUN
abr-88	314	6	?	?	PUNCT
abr-88	315	1	determinants	determinant	NOUN
abr-88	315	2	and	and	CCONJ
abr-88	315	3	implications	implication	NOUN
abr-88	315	4	of	of	ADP
abr-88	315	5	municipal	municipal	ADJ
abr-88	315	6	cash	cash	NOUN
abr-88	315	7	holdings	holding	NOUN
abr-88	315	8	.	.	PUNCT
abr-88	316	1	accounting	accounting	NOUN
abr-88	316	2	review	review	PROPN
abr-88	316	3	,	,	PUNCT
abr-88	316	4	84(1	84(1	NUM
abr-88	316	5	)	)	PUNCT
abr-88	316	6	,	,	PUNCT
abr-88	316	7	183	183	NUM
abr-88	316	8	-	-	SYM
abr-88	316	9	207	207	NUM
abr-88	316	10	.	.	PUNCT
abr-88	317	1	greenlee	greenlee	PROPN
abr-88	317	2	,	,	PUNCT
abr-88	317	3	j.	j.	PROPN
abr-88	317	4	,	,	PUNCT
abr-88	317	5	&	&	CCONJ
abr-88	317	6	trussel	trussel	NOUN
abr-88	317	7	,	,	PUNCT
abr-88	317	8	j.	j.	PROPN
abr-88	317	9	2000	2000	NUM
abr-88	317	10	.	.	PUNCT
abr-88	318	1	predicting	predict	VERB
abr-88	318	2	the	the	DET
abr-88	318	3	financial	financial	ADJ
abr-88	318	4	vulnerability	vulnerability	NOUN
abr-88	318	5	in	in	ADP
abr-88	318	6	charitable	charitable	ADJ
abr-88	318	7	organizations	organization	NOUN
abr-88	318	8	.	.	PUNCT
abr-88	319	1	nonprofit	nonprofit	ADJ
abr-88	319	2	management	management	PROPN
abr-88	319	3	&	&	CCONJ
abr-88	319	4	leadership	leadership	NOUN
abr-88	319	5	,	,	PUNCT
abr-88	319	6	11(2	11(2	NOUN
abr-88	319	7	)	)	PUNCT
abr-88	319	8	,	,	PUNCT
abr-88	319	9	199	199	NUM
abr-88	319	10	-	-	SYM
abr-88	319	11	210	210	NUM
abr-88	319	12	.	.	PUNCT
abr-88	320	1	gundle	gundle	NOUN
abr-88	320	2	-	-	PUNCT
abr-88	320	3	krieg	krieg	NOUN
abr-88	320	4	,	,	PUNCT
abr-88	320	5	d.	d.	PROPN
abr-88	320	6	2009	2009	NUM
abr-88	320	7	.	.	PUNCT
abr-88	321	1	will	will	AUX
abr-88	321	2	detroit	detroit	PROPN
abr-88	321	3	public	public	PROPN
abr-88	321	4	schools	school	NOUN
abr-88	321	5	declare	declare	VERB
abr-88	321	6	bankruptcy	bankruptcy	NOUN
abr-88	321	7	?	?	PUNCT
abr-88	322	1	education	education	NOUN
abr-88	322	2	examiner	examiner	NOUN
abr-88	322	3	(	(	PUNCT
abr-88	322	4	july	july	PROPN
abr-88	322	5	7	7	NUM
abr-88	322	6	)	)	PUNCT
abr-88	322	7	.	.	PUNCT
abr-88	323	1	http://www.examiner.com/education-in-national/will-detroit-public-schools-declare-bankruptcy	http://www.examiner.com/education-in-national/will-detroit-public-schools-declare-bankruptcy	PROPN
abr-88	323	2	.	.	PUNCT
abr-88	324	1	hepp	hepp	PROPN
abr-88	324	2	,	,	PUNCT
abr-88	324	3	c.	c.	PROPN
abr-88	324	4	2010	2010	NUM
abr-88	324	5	.	.	PUNCT
abr-88	325	1	germantown	germantown	NOUN
abr-88	325	2	settlement	settlement	PROPN
abr-88	325	3	subsidiary	subsidiary	NOUN
abr-88	325	4	going	go	VERB
abr-88	325	5	bankrupt	bankrupt	ADJ
abr-88	325	6	.	.	PUNCT
abr-88	326	1	the	the	DET
abr-88	326	2	philadelphia	philadelphia	PROPN
abr-88	326	3	inquirer	inquirer	PROPN
abr-88	326	4	(	(	PUNCT
abr-88	326	5	april	april	PROPN
abr-88	326	6	1	1	NUM
abr-88	326	7	)	)	PUNCT
abr-88	326	8	.	.	PUNCT
abr-88	327	1	http://www.philly.com/inquirer/business/20100401_germantown_settlement_subsidiary_going_bankrupt.html	http://www.philly.com/inquirer/business/20100401_germantown_settlement_subsidiary_going_bankrupt.html	PROPN
abr-88	327	2	.	.	PUNCT
abr-88	328	1	hollingsworth	hollingsworth	PROPN
abr-88	328	2	,	,	PUNCT
abr-88	328	3	h.	h.	PROPN
abr-88	328	4	2009	2009	NUM
abr-88	328	5	.	.	PUNCT
abr-88	329	1	kansas	kansas	PROPN
abr-88	329	2	city	city	PROPN
abr-88	329	3	public	public	ADJ
abr-88	329	4	schools	school	NOUN
abr-88	329	5	:	:	PUNCT
abr-88	329	6	bankruptcy	bankruptcy	NOUN
abr-88	329	7	may	may	AUX
abr-88	329	8	force	force	VERB
abr-88	329	9	50	50	NUM
abr-88	329	10	%	%	NOUN
abr-88	329	11	of	of	ADP
abr-88	329	12	missouri	missouri	PROPN
abr-88	329	13	city	city	PROPN
abr-88	329	14	's	's	PART
abr-88	329	15	schools	school	NOUN
abr-88	329	16	to	to	PART
abr-88	329	17	shut	shut	VERB
abr-88	329	18	doors	door	NOUN
abr-88	329	19	.	.	PUNCT
abr-88	330	1	huffington	huffington	PROPN
abr-88	330	2	post	post	PROPN
abr-88	330	3	(	(	PUNCT
abr-88	330	4	july	july	PROPN
abr-88	330	5	24	24	NUM
abr-88	330	6	)	)	PUNCT
abr-88	330	7	.	.	PUNCT
abr-88	331	1	http://www.huffingtonpost.com/2010/03/07/kansas-city-public-school_n	http://www.huffingtonpost.com/2010/03/07/kansas-city-public-school_n	X
abr-88	331	2	_	_	NOUN
abr-88	331	3	489145.html	489145.html	NOUN
abr-88	331	4	.	.	PUNCT
abr-88	332	1	hopwood	hopwood	PROPN
abr-88	332	2	,	,	PUNCT
abr-88	332	3	w.	w.	PROPN
abr-88	332	4	,	,	PUNCT
abr-88	332	5	mckeown	mckeown	PROPN
abr-88	332	6	,	,	PUNCT
abr-88	332	7	j.	j.	PROPN
abr-88	332	8	,	,	PUNCT
abr-88	332	9	&	&	CCONJ
abr-88	332	10	mutchler	mutchler	NOUN
abr-88	332	11	,	,	PUNCT
abr-88	332	12	j.	j.	PROPN
abr-88	332	13	1989	1989	NUM
abr-88	332	14	.	.	PUNCT
abr-88	333	1	a	a	DET
abr-88	333	2	test	test	NOUN
abr-88	333	3	of	of	ADP
abr-88	333	4	the	the	DET
abr-88	333	5	incremental	incremental	ADJ
abr-88	333	6	explanatory	explanatory	ADJ
abr-88	333	7	power	power	NOUN
abr-88	333	8	of	of	ADP
abr-88	333	9	opinions	opinion	NOUN
abr-88	333	10	qualified	qualify	VERB
abr-88	333	11	for	for	ADP
abr-88	333	12	consistency	consistency	NOUN
abr-88	333	13	and	and	CCONJ
abr-88	333	14	uncertainty	uncertainty	NOUN
abr-88	333	15	.	.	PUNCT
abr-88	334	1	accounting	accounting	NOUN
abr-88	334	2	review	review	PROPN
abr-88	334	3	,	,	PUNCT
abr-88	334	4	64(1	64(1	NUM
abr-88	334	5	)	)	PUNCT
abr-88	334	6	,	,	PUNCT
abr-88	334	7	28	28	NUM
abr-88	334	8	-	-	SYM
abr-88	334	9	48	48	NUM
abr-88	334	10	.	.	PUNCT
abr-88	335	1	hopwood	hopwood	PROPN
abr-88	335	2	,	,	PUNCT
abr-88	335	3	w.	w.	PROPN
abr-88	335	4	,	,	PUNCT
abr-88	335	5	mckeown	mckeown	PROPN
abr-88	335	6	,	,	PUNCT
abr-88	335	7	j.	j.	PROPN
abr-88	335	8	,	,	PUNCT
abr-88	335	9	&	&	CCONJ
abr-88	335	10	mutchler	mutchler	NOUN
abr-88	335	11	,	,	PUNCT
abr-88	335	12	j.	j.	PROPN
abr-88	335	13	1994	1994	NUM
abr-88	335	14	.	.	PUNCT
abr-88	336	1	a	a	DET
abr-88	336	2	reexamination	reexamination	NOUN
abr-88	336	3	of	of	ADP
abr-88	336	4	auditor	auditor	NOUN
abr-88	336	5	versus	versus	ADP
abr-88	336	6	model	model	NOUN
abr-88	336	7	accuracy	accuracy	NOUN
abr-88	336	8	within	within	ADP
abr-88	336	9	the	the	DET
abr-88	336	10	context	context	NOUN
abr-88	336	11	of	of	ADP
abr-88	336	12	the	the	DET
abr-88	336	13	going	go	VERB
abr-88	336	14	-	-	PUNCT
abr-88	336	15	concern	concern	NOUN
abr-88	336	16	opinion	opinion	NOUN
abr-88	336	17	decision	decision	NOUN
abr-88	336	18	.	.	PUNCT
abr-88	337	1	contemporary	contemporary	ADJ
abr-88	337	2	accounting	accounting	NOUN
abr-88	337	3	research	research	NOUN
abr-88	337	4	,	,	PUNCT
abr-88	337	5	10(2	10(2	NUM
abr-88	337	6	)	)	PUNCT
abr-88	337	7	,	,	PUNCT
abr-88	337	8	409	409	NUM
abr-88	337	9	-	-	SYM
abr-88	337	10	430	430	NUM
abr-88	337	11	.	.	PUNCT
abr-88	338	1	jones	jones	PROPN
abr-88	338	2	,	,	PUNCT
abr-88	338	3	f.	f.	PROPN
abr-88	338	4	1987	1987	NUM
abr-88	338	5	.	.	PUNCT
abr-88	339	1	current	current	ADJ
abr-88	339	2	techniques	technique	NOUN
abr-88	339	3	in	in	ADP
abr-88	339	4	bankruptcy	bankruptcy	NOUN
abr-88	339	5	prediction	prediction	NOUN
abr-88	339	6	.	.	PUNCT
abr-88	340	1	journal	journal	NOUN
abr-88	340	2	of	of	ADP
abr-88	340	3	accounting	accounting	NOUN
abr-88	340	4	literature	literature	NOUN
abr-88	340	5	,	,	PUNCT
abr-88	340	6	6	6	NUM
abr-88	340	7	,	,	PUNCT
abr-88	340	8	131	131	NUM
abr-88	340	9	-	-	SYM
abr-88	340	10	164	164	NUM
abr-88	340	11	.	.	PUNCT
abr-88	341	1	kersey	kersey	PROPN
abr-88	341	2	,	,	PUNCT
abr-88	341	3	p.	p.	PROPN
abr-88	341	4	,	,	PUNCT
abr-88	341	5	&	&	CCONJ
abr-88	341	6	van	van	PROPN
abr-88	341	7	beek	beek	PROPN
abr-88	341	8	,	,	PUNCT
abr-88	341	9	m.	m.	NOUN
abr-88	341	10	2009	2009	NUM
abr-88	341	11	.	.	PUNCT
abr-88	342	1	detroit	detroit	PROPN
abr-88	342	2	’s	’s	PART
abr-88	342	3	schools	school	NOUN
abr-88	342	4	are	be	AUX
abr-88	342	5	going	go	VERB
abr-88	342	6	bankrupt	bankrupt	ADJ
abr-88	342	7	,	,	PUNCT
abr-88	342	8	too	too	ADV
abr-88	342	9	:	:	PUNCT
abr-88	342	10	now	now	ADV
abr-88	342	11	’s	’	VERB
abr-88	342	12	the	the	DET
abr-88	342	13	time	time	NOUN
abr-88	342	14	to	to	PART
abr-88	342	15	cast	cast	VERB
abr-88	342	16	off	off	ADP
abr-88	342	17	collective	collective	ADJ
abr-88	342	18	bargaining	bargaining	NOUN
abr-88	342	19	agreements	agreement	NOUN
abr-88	342	20	and	and	CCONJ
abr-88	342	21	introduce	introduce	VERB
abr-88	342	22	school	school	NOUN
abr-88	342	23	choice	choice	NOUN
abr-88	342	24	.	.	PUNCT
abr-88	343	1	wall	wall	PROPN
abr-88	343	2	street	street	PROPN
abr-88	343	3	journal	journal	PROPN
abr-88	343	4	,	,	PUNCT
abr-88	343	5	(	(	PUNCT
abr-88	343	6	july	july	PROPN
abr-88	343	7	24	24	NUM
abr-88	343	8	)	)	PUNCT
abr-88	343	9	.	.	PUNCT
abr-88	344	1	kloha	kloha	PROPN
abr-88	344	2	,	,	PUNCT
abr-88	344	3	p.	p.	NOUN
abr-88	344	4	,	,	PUNCT
abr-88	344	5	weissert	weissert	NOUN
abr-88	344	6	,	,	PUNCT
abr-88	344	7	c.	c.	PROPN
abr-88	344	8	,	,	PUNCT
abr-88	344	9	&	&	CCONJ
abr-88	344	10	kleine	kleine	PROPN
abr-88	344	11	,	,	PUNCT
abr-88	344	12	r.	r.	PROPN
abr-88	344	13	2005	2005	NUM
abr-88	344	14	.	.	PUNCT
abr-88	345	1	developing	develop	VERB
abr-88	345	2	and	and	CCONJ
abr-88	345	3	testing	test	VERB
abr-88	345	4	a	a	DET
abr-88	345	5	composite	composite	ADJ
abr-88	345	6	model	model	NOUN
abr-88	345	7	to	to	PART
abr-88	345	8	predict	predict	VERB
abr-88	345	9	local	local	ADJ
abr-88	345	10	fiscal	fiscal	ADJ
abr-88	345	11	distress	distress	NOUN
abr-88	345	12	.	.	PUNCT
abr-88	346	1	public	public	ADJ
abr-88	346	2	administrative	administrative	PROPN
abr-88	346	3	review	review	PROPN
abr-88	346	4	,	,	PUNCT
abr-88	346	5	65(3	65(3	NUM
abr-88	346	6	)	)	PUNCT
abr-88	346	7	,	,	PUNCT
abr-88	346	8	313	313	NUM
abr-88	346	9	-	-	SYM
abr-88	346	10	323	323	NUM
abr-88	346	11	.	.	PUNCT
abr-88	347	1	landry	landry	PROPN
abr-88	347	2	,	,	PUNCT
abr-88	347	3	r.	r.	PROPN
abr-88	347	4	,	,	PUNCT
abr-88	347	5	&	&	CCONJ
abr-88	347	6	deal	deal	PROPN
abr-88	347	7	,	,	PUNCT
abr-88	347	8	k.	k.	PROPN
abr-88	347	9	2008	2008	NUM
abr-88	347	10	.	.	PUNCT
abr-88	348	1	more	more	ADJ
abr-88	348	2	municipalities	municipality	NOUN
abr-88	348	3	likely	likely	ADJ
abr-88	348	4	to	to	PART
abr-88	348	5	face	face	VERB
abr-88	348	6	chapter	chapter	NOUN
abr-88	348	7	9	9	NUM
abr-88	348	8	:	:	PUNCT
abr-88	348	9	is	be	AUX
abr-88	348	10	a	a	DET
abr-88	348	11	perfect	perfect	ADJ
abr-88	348	12	storm	storm	NOUN
abr-88	348	13	brewing	brew	VERB
abr-88	348	14	?	?	PUNCT
abr-88	349	1	american	american	ADJ
abr-88	349	2	bankruptcy	bankruptcy	PROPN
abr-88	349	3	institute	institute	PROPN
abr-88	349	4	journal	journal	PROPN
abr-88	349	5	,	,	PUNCT
abr-88	349	6	27(6	27(6	NUM
abr-88	349	7	)	)	PUNCT
abr-88	349	8	,	,	PUNCT
abr-88	349	9	18	18	NUM
abr-88	349	10	.	.	PUNCT
abr-88	349	11	luhby	luhby	NOUN
abr-88	349	12	,	,	PUNCT
abr-88	349	13	t.	t.	NOUN
abr-88	349	14	2009	2009	NUM
abr-88	349	15	.	.	PUNCT
abr-88	350	1	cash	cash	NOUN
abr-88	350	2	-	-	PUNCT
abr-88	350	3	poor	poor	ADJ
abr-88	350	4	california	california	PROPN
abr-88	350	5	turns	turn	VERB
abr-88	350	6	to	to	PART
abr-88	350	7	iou	iou	VERB
abr-88	350	8	’s	’s	PART
abr-88	350	9	.	.	PUNCT
abr-88	351	1	cnnmoney	cnnmoney	PROPN
abr-88	351	2	.	.	PUNCT
abr-88	352	1	(	(	PUNCT
abr-88	352	2	july	july	PROPN
abr-88	352	3	2	2	NUM
abr-88	352	4	)	)	PUNCT
abr-88	352	5	.	.	PUNCT
abr-88	353	1	mcnichol	mcnichol	PROPN
abr-88	353	2	,	,	PUNCT
abr-88	353	3	d.	d.	PROPN
abr-88	353	4	2010	2010	NUM
abr-88	353	5	.	.	PUNCT
abr-88	354	1	pennsylvania	pennsylvania	PROPN
abr-88	354	2	state	state	PROPN
abr-88	354	3	capital	capital	PROPN
abr-88	354	4	mulls	mull	VERB
abr-88	354	5	bankruptcy	bankruptcy	NOUN
abr-88	354	6	as	as	ADP
abr-88	354	7	a	a	DET
abr-88	354	8	budget	budget	NOUN
abr-88	354	9	option	option	NOUN
abr-88	354	10	.	.	PUNCT
abr-88	355	1	bloomberg	bloomberg	PROPN
abr-88	355	2	businessweek	businessweek	PROPN
abr-88	355	3	.	.	PUNCT
abr-88	356	1	(	(	PUNCT
abr-88	356	2	february	february	PROPN
abr-88	356	3	4	4	NUM
abr-88	356	4	)	)	PUNCT
abr-88	356	5	.	.	PUNCT
abr-88	357	1	mutchler	mutchler	NOUN
abr-88	357	2	,	,	PUNCT
abr-88	357	3	j.	j.	PROPN
abr-88	357	4	1984	1984	NUM
abr-88	357	5	.	.	PUNCT
abr-88	358	1	auditors	auditor	NOUN
abr-88	358	2	’	’	PART
abr-88	358	3	perceptions	perception	NOUN
abr-88	358	4	of	of	ADP
abr-88	358	5	the	the	DET
abr-88	358	6	going	go	VERB
abr-88	358	7	-	-	PUNCT
abr-88	358	8	concern	concern	NOUN
abr-88	358	9	opinion	opinion	NOUN
abr-88	358	10	decision	decision	NOUN
abr-88	358	11	.	.	PUNCT
abr-88	359	1	auditing	auditing	NOUN
abr-88	359	2	:	:	PUNCT
abr-88	359	3	a	a	DET
abr-88	359	4	journal	journal	NOUN
abr-88	359	5	of	of	ADP
abr-88	359	6	practice	practice	NOUN
abr-88	359	7	&	&	CCONJ
abr-88	359	8	theory	theory	NOUN
abr-88	359	9	,	,	PUNCT
abr-88	359	10	3(2	3(2	NUM
abr-88	359	11	)	)	PUNCT
abr-88	359	12	,	,	PUNCT
abr-88	359	13	17	17	NUM
abr-88	359	14	-	-	SYM
abr-88	359	15	30	30	NUM
abr-88	359	16	.	.	PUNCT
abr-88	359	17	mutchler	mutchler	NOUN
abr-88	359	18	,	,	PUNCT
abr-88	359	19	j.	j.	PROPN
abr-88	359	20	1985	1985	NUM
abr-88	359	21	.	.	PUNCT
abr-88	360	1	a	a	DET
abr-88	360	2	multivariate	multivariate	NOUN
abr-88	360	3	analysis	analysis	NOUN
abr-88	360	4	of	of	ADP
abr-88	360	5	the	the	DET
abr-88	360	6	auditor	auditor	NOUN
abr-88	360	7	’s	’s	PART
abr-88	360	8	going	go	VERB
abr-88	360	9	-	-	PUNCT
abr-88	360	10	concern	concern	NOUN
abr-88	360	11	opinion	opinion	NOUN
abr-88	360	12	decision	decision	NOUN
abr-88	360	13	.	.	PUNCT
abr-88	361	1	journal	journal	NOUN
abr-88	361	2	of	of	ADP
abr-88	361	3	accounting	accounting	NOUN
abr-88	361	4	research	research	NOUN
abr-88	361	5	,	,	PUNCT
abr-88	361	6	23(2	23(2	NOUN
abr-88	361	7	)	)	PUNCT
abr-88	361	8	,	,	PUNCT
abr-88	361	9	668	668	NUM
abr-88	361	10	-	-	SYM
abr-88	361	11	682	682	NUM
abr-88	361	12	.	.	PUNCT
abr-88	361	13	mutchler	mutchler	NOUN
abr-88	361	14	,	,	PUNCT
abr-88	361	15	j.	j.	PROPN
abr-88	361	16	1986	1986	NUM
abr-88	361	17	.	.	PUNCT
abr-88	362	1	empirical	empirical	ADJ
abr-88	362	2	evidence	evidence	NOUN
abr-88	362	3	regarding	regard	VERB
abr-88	362	4	the	the	DET
abr-88	362	5	auditor	auditor	NOUN
abr-88	362	6	’s	’s	PART
abr-88	362	7	going	go	VERB
abr-88	362	8	-	-	PUNCT
abr-88	362	9	concern	concern	NOUN
abr-88	362	10	opinion	opinion	NOUN
abr-88	362	11	decision	decision	NOUN
abr-88	362	12	.	.	PUNCT
abr-88	363	1	auditing	auditing	NOUN
abr-88	363	2	:	:	PUNCT
abr-88	363	3	a	a	DET
abr-88	363	4	journal	journal	NOUN
abr-88	363	5	of	of	ADP
abr-88	363	6	practice	practice	NOUN
abr-88	363	7	&	&	CCONJ
abr-88	363	8	theory	theory	NOUN
abr-88	363	9	,	,	PUNCT
abr-88	363	10	6(1	6(1	NUM
abr-88	363	11	)	)	PUNCT
abr-88	363	12	,	,	PUNCT
abr-88	363	13	148	148	NUM
abr-88	363	14	-	-	SYM
abr-88	363	15	163	163	NUM
abr-88	363	16	.	.	PUNCT
abr-88	363	17	mutchler	mutchler	NOUN
abr-88	363	18	,	,	PUNCT
abr-88	363	19	j.	j.	PROPN
abr-88	363	20	hopwood	hopwood	PROPN
abr-88	363	21	,	,	PUNCT
abr-88	363	22	w.	w.	PROPN
abr-88	363	23	,	,	PUNCT
abr-88	363	24	&	&	CCONJ
abr-88	363	25	mckeown	mckeown	PROPN
abr-88	363	26	,	,	PUNCT
abr-88	363	27	j.	j.	PROPN
abr-88	363	28	1997	1997	NUM
abr-88	363	29	.	.	PUNCT
abr-88	364	1	the	the	DET
abr-88	364	2	influence	influence	NOUN
abr-88	364	3	of	of	ADP
abr-88	364	4	contrary	contrary	ADJ
abr-88	364	5	information	information	NOUN
abr-88	364	6	and	and	CCONJ
abr-88	364	7	mitigating	mitigate	VERB
abr-88	364	8	factors	factor	NOUN
abr-88	364	9	on	on	ADP
abr-88	364	10	audit	audit	NOUN
abr-88	364	11	opinion	opinion	NOUN
abr-88	364	12	decisions	decision	NOUN
abr-88	364	13	on	on	ADP
abr-88	364	14	bankrupt	bankrupt	ADJ
abr-88	364	15	companies	company	NOUN
abr-88	364	16	.	.	PUNCT
abr-88	365	1	journal	journal	NOUN
abr-88	365	2	of	of	ADP
abr-88	365	3	accounting	accounting	NOUN
abr-88	365	4	research	research	NOUN
abr-88	365	5	,	,	PUNCT
abr-88	365	6	35(2	35(2	NUM
abr-88	365	7	)	)	PUNCT
abr-88	365	8	,	,	PUNCT
abr-88	365	9	295	295	NUM
abr-88	365	10	-	-	SYM
abr-88	365	11	310	310	NUM
abr-88	365	12	.	.	PUNCT
abr-88	366	1	park	park	PROPN
abr-88	366	2	,	,	PUNCT
abr-88	366	3	k.	k.	PROPN
abr-88	366	4	2004	2004	NUM
abr-88	366	5	.	.	PUNCT
abr-88	367	1	to	to	PART
abr-88	367	2	file	file	VERB
abr-88	367	3	or	or	CCONJ
abr-88	367	4	not	not	PART
abr-88	367	5	to	to	PART
abr-88	367	6	file	file	VERB
abr-88	367	7	:	:	PUNCT
abr-88	367	8	the	the	DET
abr-88	367	9	causes	cause	NOUN
abr-88	367	10	of	of	ADP
abr-88	367	11	municipal	municipal	ADJ
abr-88	367	12	bankruptcy	bankruptcy	NOUN
abr-88	367	13	in	in	ADP
abr-88	367	14	the	the	DET
abr-88	367	15	united	united	PROPN
abr-88	367	16	states	states	PROPN
abr-88	367	17	.	.	PUNCT
abr-88	368	1	journal	journal	NOUN
abr-88	368	2	of	of	ADP
abr-88	368	3	public	public	ADJ
abr-88	368	4	budgeting	budgeting	NOUN
abr-88	368	5	,	,	PUNCT
abr-88	368	6	accounting	accounting	NOUN
abr-88	368	7	&	&	CCONJ
abr-88	368	8	financial	financial	ADJ
abr-88	368	9	management	management	NOUN
abr-88	368	10	,	,	PUNCT
abr-88	368	11	16(2	16(2	NUM
abr-88	368	12	)	)	PUNCT
abr-88	368	13	,	,	PUNCT
abr-88	368	14	228	228	NUM
abr-88	368	15	-	-	SYM
abr-88	368	16	256	256	NUM
abr-88	368	17	.	.	PUNCT
abr-88	369	1	ponemon	ponemon	PROPN
abr-88	369	2	,	,	PUNCT
abr-88	369	3	l.	l.	PROPN
abr-88	369	4	,	,	PUNCT
abr-88	369	5	&	&	CCONJ
abr-88	369	6	raghunandan	raghunandan	PROPN
abr-88	369	7	,	,	PUNCT
abr-88	369	8	k.	k.	PROPN
abr-88	369	9	1994	1994	NUM
abr-88	369	10	.	.	PUNCT
abr-88	370	1	what	what	PRON
abr-88	370	2	is	be	AUX
abr-88	370	3	“	"	PUNCT
abr-88	370	4	substantial	substantial	ADJ
abr-88	370	5	doubt	doubt	NOUN
abr-88	370	6	”	"	PUNCT
abr-88	370	7	?	?	PUNCT
abr-88	371	1	accounting	accounting	NOUN
abr-88	371	2	horizons	horizon	NOUN
abr-88	371	3	,	,	PUNCT
abr-88	371	4	8(2	8(2	NUM
abr-88	371	5	)	)	PUNCT
abr-88	371	6	,	,	PUNCT
abr-88	371	7	44	44	NUM
abr-88	371	8	-	-	SYM
abr-88	371	9	54	54	NUM
abr-88	371	10	.	.	PUNCT
abr-88	372	1	raghunandan	raghunandan	PROPN
abr-88	372	2	,	,	PUNCT
abr-88	372	3	k.	k.	PROPN
abr-88	372	4	,	,	PUNCT
abr-88	372	5	&	&	CCONJ
abr-88	372	6	rama	rama	PROPN
abr-88	372	7	,	,	PUNCT
abr-88	372	8	d.	d.	PROPN
abr-88	372	9	1995	1995	NUM
abr-88	372	10	.	.	PUNCT
abr-88	373	1	audit	audit	NOUN
abr-88	373	2	reports	report	NOUN
abr-88	373	3	for	for	ADP
abr-88	373	4	companies	company	NOUN
abr-88	373	5	in	in	ADP
abr-88	373	6	financial	financial	ADJ
abr-88	373	7	distress	distress	NOUN
abr-88	373	8	:	:	PUNCT
abr-88	373	9	before	before	ADP
abr-88	373	10	and	and	CCONJ
abr-88	373	11	after	after	ADP
abr-88	373	12	sas	sas	PROPN
abr-88	373	13	no	no	INTJ
abr-88	373	14	.	.	PROPN
abr-88	373	15	59	59	NUM
abr-88	373	16	.	.	PUNCT
abr-88	374	1	auditing	auditing	NOUN
abr-88	374	2	,	,	PUNCT
abr-88	374	3	14(1	14(1	NUM
abr-88	374	4	)	)	PUNCT
abr-88	374	5	,	,	PUNCT
abr-88	374	6	50	50	NUM
abr-88	374	7	-	-	SYM
abr-88	374	8	63	63	NUM
abr-88	374	9	.	.	PUNCT
abr-88	375	1	durden	durden	PROPN
abr-88	375	2	and	and	CCONJ
abr-88	375	3	sennetti	sennetti	NOUN
abr-88	375	4	advances	advance	NOUN
abr-88	375	5	in	in	ADP
abr-88	375	6	business	business	NOUN
abr-88	375	7	research	research	NOUN
abr-88	375	8	2012	2012	NUM
abr-88	375	9	,	,	PUNCT
abr-88	375	10	vol	vol	NOUN
abr-88	375	11	.	.	PROPN
abr-88	376	1	3	3	NUM
abr-88	376	2	,	,	PUNCT
abr-88	376	3	no	no	INTJ
abr-88	376	4	.	.	NOUN
abr-88	376	5	1	1	NUM
abr-88	376	6	,	,	PUNCT
abr-88	376	7	79	79	NUM
abr-88	376	8	-	-	SYM
abr-88	376	9	89	89	NUM
abr-88	376	10	89	89	NUM
abr-88	376	11	roger	roger	PROPN
abr-88	376	12	,	,	PUNCT
abr-88	376	13	j.	j.	PROPN
abr-88	376	14	2010	2010	NUM
abr-88	376	15	.	.	PUNCT
abr-88	377	1	mayor	mayor	PROPN
abr-88	377	2	of	of	ADP
abr-88	377	3	california	california	PROPN
abr-88	377	4	city	city	PROPN
abr-88	377	5	to	to	PART
abr-88	377	6	stop	stop	VERB
abr-88	377	7	taking	take	VERB
abr-88	377	8	high	high	ADJ
abr-88	377	9	salary	salary	NOUN
abr-88	377	10	.	.	PUNCT
abr-88	378	1	yahoo	yahoo	PROPN
abr-88	378	2	news	news	PROPN
abr-88	378	3	.	.	PUNCT
abr-88	379	1	http://news.yahoo.com/s/ap/	http://news.yahoo.com/s/ap/	PROPN
abr-88	380	1	20100726	20100726	NUM
abr-88	380	2	/	/	SYM
abr-88	380	3	ap_on_re_us	ap_on_re_us	ADP
abr-88	380	4	/	/	SYM
abr-88	380	5	us_bell_salaries	us_bell_salaries	PROPN
abr-88	380	6	.	.	PUNCT
abr-88	380	7	sanchez	sanchez	PROPN
abr-88	380	8	,	,	PUNCT
abr-88	380	9	r.	r.	PROPN
abr-88	380	10	2010	2010	NUM
abr-88	380	11	.	.	PUNCT
abr-88	381	1	american	american	ADJ
abr-88	381	2	cities	city	NOUN
abr-88	381	3	teeter	teeter	PROPN
abr-88	381	4	on	on	ADP
abr-88	381	5	brink	brink	NOUN
abr-88	381	6	of	of	ADP
abr-88	381	7	bankruptcy	bankruptcy	NOUN
abr-88	381	8	.	.	PUNCT
abr-88	382	1	abc	abc	PROPN
abr-88	382	2	news	news	PROPN
abr-88	382	3	/	/	SYM
abr-88	382	4	money	money	NOUN
abr-88	382	5	(	(	PUNCT
abr-88	382	6	june	june	PROPN
abr-88	382	7	28	28	NUM
abr-88	382	8	)	)	PUNCT
abr-88	382	9	.	.	PUNCT
abr-88	383	1	http://	http://	PROPN
abr-88	383	2	abcnews.go.com/business/maywood-california-top-cities-overwhelmed-recession/story?id=11032953	abcnews.go.com/business/maywood-california-top-cities-overwhelmed-recession/story?id=11032953	PROPN
abr-88	383	3	.	.	PUNCT
abr-88	384	1	sharma	sharma	PROPN
abr-88	384	2	,	,	PUNCT
abr-88	384	3	a.	a.	NOUN
abr-88	384	4	1997	1997	NUM
abr-88	384	5	.	.	PUNCT
abr-88	385	1	professional	professional	ADJ
abr-88	385	2	as	as	ADP
abr-88	385	3	agent	agent	NOUN
abr-88	385	4	:	:	PUNCT
abr-88	385	5	knowledge	knowledge	NOUN
abr-88	385	6	asymmetry	asymmetry	NOUN
abr-88	385	7	in	in	ADP
abr-88	385	8	agency	agency	NOUN
abr-88	385	9	exchange	exchange	NOUN
abr-88	385	10	.	.	PUNCT
abr-88	386	1	academy	academy	PROPN
abr-88	386	2	of	of	ADP
abr-88	386	3	management	management	PROPN
abr-88	386	4	review	review	PROPN
abr-88	386	5	,	,	PUNCT
abr-88	386	6	22(3	22(3	NUM
abr-88	386	7	)	)	PUNCT
abr-88	386	8	,	,	PUNCT
abr-88	386	9	758	758	NUM
abr-88	386	10	-	-	SYM
abr-88	386	11	798	798	NUM
abr-88	386	12	.	.	PUNCT
abr-88	387	1	state	state	NOUN
abr-88	387	2	of	of	ADP
abr-88	387	3	california	california	PROPN
abr-88	387	4	.	.	PUNCT
abr-88	388	1	2009	2009	NUM
abr-88	388	2	.	.	PUNCT
abr-88	389	1	education	education	NOUN
abr-88	389	2	code	code	PROPN
abr-88	389	3	.	.	PUNCT
abr-88	390	1	section	section	NOUN
abr-88	390	2	42122	42122	NUM
abr-88	390	3	-	-	SYM
abr-88	390	4	42129	42129	NUM
abr-88	390	5	,	,	PUNCT
abr-88	390	6	41320	41320	NUM
abr-88	390	7	-	-	SYM
abr-88	390	8	41322	41322	NUM
abr-88	390	9	.	.	PUNCT
abr-88	391	1	http://www.leginfo.ca.gov/cgibin/calawquery?codesection=edc&codebody=&hits=20	http://www.leginfo.ca.gov/cgibin/calawquery?codesection=edc&codebody=&hits=20	PROPN
abr-88	391	2	.	.	PUNCT
abr-88	392	1	trussel	trussel	PROPN
abr-88	392	2	,	,	PUNCT
abr-88	392	3	j.	j.	PROPN
abr-88	392	4	,	,	PUNCT
abr-88	392	5	&	&	CCONJ
abr-88	392	6	patrick	patrick	PROPN
abr-88	392	7	,	,	PUNCT
abr-88	392	8	p.	p.	NOUN
abr-88	392	9	2009	2009	NUM
abr-88	392	10	.	.	PUNCT
abr-88	393	1	a	a	DET
abr-88	393	2	predictive	predictive	ADJ
abr-88	393	3	model	model	NOUN
abr-88	393	4	of	of	ADP
abr-88	393	5	fiscal	fiscal	ADJ
abr-88	393	6	distress	distress	NOUN
abr-88	393	7	in	in	ADP
abr-88	393	8	local	local	ADJ
abr-88	393	9	governments	government	NOUN
abr-88	393	10	.	.	PUNCT
abr-88	394	1	journal	journal	NOUN
abr-88	394	2	of	of	ADP
abr-88	394	3	public	public	ADJ
abr-88	394	4	budgeting	budgeting	NOUN
abr-88	394	5	,	,	PUNCT
abr-88	394	6	accounting	accounting	NOUN
abr-88	394	7	&	&	CCONJ
abr-88	394	8	financial	financial	ADJ
abr-88	394	9	management	management	NOUN
abr-88	394	10	,	,	PUNCT
abr-88	394	11	21(4	21(4	NUM
abr-88	394	12	)	)	PUNCT
abr-88	394	13	,	,	PUNCT
abr-88	394	14	578	578	NUM
abr-88	394	15	-	-	SYM
abr-88	394	16	616	616	NUM
abr-88	394	17	.	.	PUNCT
abr-88	395	1	venuti	venuti	PROPN
abr-88	395	2	,	,	PUNCT
abr-88	395	3	e.	e.	PROPN
abr-88	395	4	2004	2004	PROPN
abr-88	395	5	.	.	PUNCT
abr-88	396	1	the	the	DET
abr-88	396	2	going	go	VERB
abr-88	396	3	-	-	PUNCT
abr-88	396	4	concern	concern	NOUN
abr-88	396	5	assumption	assumption	NOUN
abr-88	396	6	revisited	revisit	VERB
abr-88	396	7	:	:	PUNCT
abr-88	396	8	assessing	assess	VERB
abr-88	396	9	a	a	DET
abr-88	396	10	company	company	NOUN
abr-88	396	11	's	's	PART
abr-88	396	12	future	future	ADJ
abr-88	396	13	viability	viability	NOUN
abr-88	396	14	.	.	PUNCT
abr-88	397	1	cpa	cpa	PROPN
abr-88	397	2	journal	journal	PROPN
abr-88	397	3	,	,	PUNCT
abr-88	397	4	74(5	74(5	NOUN
abr-88	397	5	)	)	PUNCT
abr-88	397	6	,	,	PUNCT
abr-88	397	7	40	40	NUM
abr-88	397	8	-	-	SYM
abr-88	397	9	43	43	NUM
abr-88	397	10	.	.	PUNCT
abr-88	398	1	west	west	PROPN
abr-88	398	2	contra	contra	PROPN
abr-88	398	3	costa	costa	PROPN
abr-88	398	4	unified	unify	VERB
abr-88	398	5	school	school	NOUN
abr-88	398	6	district	district	NOUN
abr-88	398	7	.	.	PUNCT
abr-88	399	1	2008	2008	NUM
abr-88	399	2	.	.	PUNCT
abr-88	400	1	financial	financial	ADJ
abr-88	400	2	statements	statement	NOUN
abr-88	400	3	and	and	CCONJ
abr-88	400	4	supplementary	supplementary	ADJ
abr-88	400	5	information	information	NOUN
abr-88	400	6	for	for	ADP
abr-88	400	7	the	the	DET
abr-88	400	8	year	year	NOUN
abr-88	400	9	ended	end	VERB
abr-88	400	10	june	june	PROPN
abr-88	400	11	30	30	NUM
abr-88	400	12	,	,	PUNCT
abr-88	400	13	2008	2008	NUM
abr-88	400	14	.	.	PUNCT
abr-88	401	1	http://www.wccusd.net	http://www.wccusd.net	PROPN
abr-88	401	2	.	.	PUNCT
abr-88	402	1	s.	s.	PROPN
abr-88	402	2	joseph	joseph	PROPN
abr-88	402	3	durden	durden	PROPN
abr-88	402	4	is	be	AUX
abr-88	402	5	a	a	DET
abr-88	402	6	cpa	cpa	NOUN
abr-88	402	7	,	,	PUNCT
abr-88	402	8	pc	pc	NOUN
abr-88	402	9	.	.	PUNCT
abr-88	403	1	he	he	PRON
abr-88	403	2	has	have	AUX
abr-88	403	3	given	give	VERB
abr-88	403	4	going	go	VERB
abr-88	403	5	concern	concern	NOUN
abr-88	403	6	audit	audit	NOUN
abr-88	403	7	opinions	opinion	NOUN
abr-88	403	8	to	to	ADP
abr-88	403	9	some	some	DET
abr-88	403	10	governmental	governmental	ADJ
abr-88	403	11	units	unit	NOUN
abr-88	403	12	.	.	PUNCT
abr-88	404	1	his	his	PRON
abr-88	404	2	publications	publication	NOUN
abr-88	404	3	include	include	VERB
abr-88	404	4	issues	issue	NOUN
abr-88	404	5	in	in	ADP
abr-88	404	6	accounting	accounting	NOUN
abr-88	404	7	education	education	NOUN
abr-88	404	8	of	of	ADP
abr-88	404	9	the	the	DET
abr-88	404	10	american	american	PROPN
abr-88	404	11	accounting	accounting	PROPN
abr-88	404	12	association	association	PROPN
abr-88	404	13	.	.	PUNCT
abr-88	405	1	john	john	PROPN
abr-88	405	2	sennetti	sennetti	PROPN
abr-88	405	3	is	be	AUX
abr-88	405	4	a	a	DET
abr-88	405	5	professor	professor	NOUN
abr-88	405	6	of	of	ADP
abr-88	405	7	graduate	graduate	NOUN
abr-88	405	8	statistics	statistic	NOUN
abr-88	405	9	and	and	CCONJ
abr-88	405	10	accounting	account	VERB
abr-88	405	11	at	at	ADP
abr-88	405	12	nova	nova	PROPN
abr-88	405	13	southeastern	southeastern	PROPN
abr-88	405	14	university	university	PROPN
abr-88	405	15	.	.	PUNCT
abr-88	406	1	he	he	PRON
abr-88	406	2	received	receive	VERB
abr-88	406	3	his	his	PRON
abr-88	406	4	ph.d	ph.d	NOUN
abr-88	406	5	.	.	PUNCT
abr-88	407	1	from	from	ADP
abr-88	407	2	virginia	virginia	PROPN
abr-88	407	3	tech	tech	NOUN
abr-88	407	4	.	.	PUNCT
abr-88	408	1	he	he	PRON
abr-88	408	2	supports	support	VERB
abr-88	408	3	the	the	DET
abr-88	408	4	research	research	NOUN
abr-88	408	5	of	of	ADP
abr-88	408	6	his	his	PRON
abr-88	408	7	graduate	graduate	NOUN
abr-88	408	8	students	student	NOUN
abr-88	408	9	,	,	PUNCT
abr-88	408	10	and	and	CCONJ
abr-88	408	11	has	have	AUX
abr-88	408	12	also	also	ADV
abr-88	408	13	published	publish	VERB
abr-88	408	14	in	in	ADP
abr-88	408	15	auditing	audit	VERB
abr-88	408	16	:	:	PUNCT
abr-88	408	17	a	a	DET
abr-88	408	18	journal	journal	NOUN
abr-88	408	19	of	of	ADP
abr-88	408	20	practice	practice	NOUN
abr-88	408	21	and	and	CCONJ
abr-88	408	22	theory	theory	NOUN
abr-88	408	23	,	,	PUNCT
abr-88	408	24	journal	journal	NOUN
abr-88	408	25	of	of	ADP
abr-88	408	26	finance	finance	NOUN
abr-88	408	27	,	,	PUNCT
abr-88	408	28	journal	journal	NOUN
abr-88	408	29	of	of	ADP
abr-88	408	30	business	business	NOUN
abr-88	408	31	ethics	ethic	NOUN
abr-88	408	32	,	,	PUNCT
abr-88	408	33	advances	advance	NOUN
abr-88	408	34	in	in	ADP
abr-88	408	35	accounting	account	VERB
abr-88	408	36	behavioral	behavioral	ADJ
abr-88	408	37	research	research	NOUN
abr-88	408	38	,	,	PUNCT
abr-88	408	39	and	and	CCONJ
abr-88	408	40	other	other	ADJ
abr-88	408	41	.	.	PUNCT