id	sid	tid	token	lemma	pos
abr-92	1	1	uafs	uafs	ADJ
abr-92	1	2	advances	advance	NOUN
abr-92	1	3	in	in	ADP
abr-92	1	4	business	business	NOUN
abr-92	1	5	research	research	NOUN
abr-92	1	6	2012	2012	NUM
abr-92	1	7	lowrez	lowrez	NOUN
abr-92	1	8	(	(	PUNCT
abr-92	1	9	2).pdf	2).pdf	NUM
abr-92	1	10	holt	holt	PROPN
abr-92	1	11	advances	advance	NOUN
abr-92	1	12	in	in	ADP
abr-92	1	13	business	business	NOUN
abr-92	1	14	research	research	NOUN
abr-92	1	15	2012	2012	NUM
abr-92	1	16	,	,	PUNCT
abr-92	1	17	vol	vol	NOUN
abr-92	1	18	.	.	PROPN
abr-92	2	1	3	3	NUM
abr-92	2	2	,	,	PUNCT
abr-92	2	3	no	no	INTJ
abr-92	2	4	.	.	NOUN
abr-92	2	5	1	1	NUM
abr-92	2	6	,	,	PUNCT
abr-92	2	7	113	113	NUM
abr-92	2	8	-	-	SYM
abr-92	2	9	119	119	NUM
abr-92	2	10	113	113	NUM
abr-92	2	11	the	the	DET
abr-92	2	12	fischer	fischer	PROPN
abr-92	2	13	black	black	ADJ
abr-92	2	14	method	method	NOUN
abr-92	2	15	of	of	ADP
abr-92	2	16	evaluating	evaluate	VERB
abr-92	2	17	accounting	accounting	NOUN
abr-92	2	18	alternatives	alternative	NOUN
abr-92	2	19	applied	apply	VERB
abr-92	2	20	to	to	ADP
abr-92	2	21	currency	currency	NOUN
abr-92	2	22	translation	translation	NOUN
abr-92	2	23	methods	method	NOUN
abr-92	2	24	paul	paul	PROPN
abr-92	2	25	holt	holt	PROPN
abr-92	2	26	,	,	PUNCT
abr-92	2	27	texas	texas	PROPN
abr-92	2	28	a&m	a&m	PROPN
abr-92	2	29	university	university	PROPN
abr-92	2	30	,	,	PUNCT
abr-92	2	31	kingsville	kingsville	PROPN
abr-92	2	32	there	there	PRON
abr-92	2	33	is	be	VERB
abr-92	2	34	a	a	DET
abr-92	2	35	massive	massive	ADJ
abr-92	2	36	foreign	foreign	ADJ
abr-92	2	37	currency	currency	NOUN
abr-92	2	38	translation	translation	NOUN
abr-92	2	39	literature	literature	NOUN
abr-92	2	40	,	,	PUNCT
abr-92	2	41	but	but	CCONJ
abr-92	2	42	virtually	virtually	ADV
abr-92	2	43	no	no	DET
abr-92	2	44	empirical	empirical	ADJ
abr-92	2	45	research	research	NOUN
abr-92	2	46	exists	exist	VERB
abr-92	2	47	that	that	PRON
abr-92	2	48	tests	test	VERB
abr-92	2	49	alternative	alternative	ADJ
abr-92	2	50	translation	translation	NOUN
abr-92	2	51	methods	method	NOUN
abr-92	2	52	against	against	ADP
abr-92	2	53	normative	normative	ADJ
abr-92	2	54	criteria	criterion	NOUN
abr-92	2	55	.	.	PUNCT
abr-92	3	1	this	this	DET
abr-92	3	2	study	study	NOUN
abr-92	3	3	compares	compare	VERB
abr-92	3	4	three	three	NUM
abr-92	3	5	translation	translation	NOUN
abr-92	3	6	methods	method	NOUN
abr-92	3	7	using	use	VERB
abr-92	3	8	the	the	DET
abr-92	3	9	black	black	ADJ
abr-92	3	10	method	method	NOUN
abr-92	3	11	of	of	ADP
abr-92	3	12	evaluating	evaluate	VERB
abr-92	3	13	accounting	accounting	NOUN
abr-92	3	14	alternatives	alternative	NOUN
abr-92	3	15	.	.	PUNCT
abr-92	4	1	the	the	DET
abr-92	4	2	translation	translation	NOUN
abr-92	4	3	method	method	NOUN
abr-92	4	4	that	that	PRON
abr-92	4	5	performed	perform	VERB
abr-92	4	6	best	well	ADV
abr-92	4	7	in	in	ADP
abr-92	4	8	this	this	DET
abr-92	4	9	normative	normative	ADJ
abr-92	4	10	test	test	NOUN
abr-92	4	11	was	be	AUX
abr-92	4	12	a	a	DET
abr-92	4	13	price	price	NOUN
abr-92	4	14	parity	parity	NOUN
abr-92	4	15	method	method	NOUN
abr-92	4	16	,	,	PUNCT
abr-92	4	17	a	a	DET
abr-92	4	18	method	method	NOUN
abr-92	4	19	that	that	PRON
abr-92	4	20	has	have	AUX
abr-92	4	21	never	never	ADV
abr-92	4	22	been	be	AUX
abr-92	4	23	required	require	VERB
abr-92	4	24	or	or	CCONJ
abr-92	4	25	allowed	allow	VERB
abr-92	4	26	under	under	ADP
abr-92	4	27	u.s	u.s	PROPN
abr-92	4	28	.	.	PROPN
abr-92	4	29	gaap	gaap	PROPN
abr-92	4	30	.	.	PUNCT
abr-92	5	1	black	black	ADJ
abr-92	5	2	(	(	PUNCT
abr-92	5	3	1993	1993	NUM
abr-92	5	4	)	)	PUNCT
abr-92	5	5	suggested	suggest	VERB
abr-92	5	6	that	that	SCONJ
abr-92	5	7	an	an	DET
abr-92	5	8	important	important	ADJ
abr-92	5	9	purpose	purpose	NOUN
abr-92	5	10	of	of	ADP
abr-92	5	11	financial	financial	ADJ
abr-92	5	12	statements	statement	NOUN
abr-92	5	13	should	should	AUX
abr-92	5	14	be	be	AUX
abr-92	5	15	the	the	DET
abr-92	5	16	maximization	maximization	NOUN
abr-92	5	17	of	of	ADP
abr-92	5	18	the	the	DET
abr-92	5	19	association	association	NOUN
abr-92	5	20	between	between	ADP
abr-92	5	21	reported	report	VERB
abr-92	5	22	earnings	earning	NOUN
abr-92	5	23	and	and	CCONJ
abr-92	5	24	firm	firm	ADJ
abr-92	5	25	value	value	NOUN
abr-92	5	26	.	.	PUNCT
abr-92	6	1	reported	report	VERB
abr-92	6	2	earnings	earning	NOUN
abr-92	6	3	should	should	AUX
abr-92	6	4	be	be	AUX
abr-92	6	5	smoothed	smooth	VERB
abr-92	6	6	,	,	PUNCT
abr-92	6	7	through	through	ADP
abr-92	6	8	selection	selection	NOUN
abr-92	6	9	from	from	ADP
abr-92	6	10	among	among	ADP
abr-92	6	11	accounting	accounting	NOUN
abr-92	6	12	alternatives	alternative	NOUN
abr-92	6	13	,	,	PUNCT
abr-92	6	14	so	so	SCONJ
abr-92	6	15	that	that	SCONJ
abr-92	6	16	the	the	DET
abr-92	6	17	time	time	NOUN
abr-92	6	18	series	series	NOUN
abr-92	6	19	of	of	ADP
abr-92	6	20	reported	report	VERB
abr-92	6	21	earnings	earning	NOUN
abr-92	6	22	would	would	AUX
abr-92	6	23	approach	approach	VERB
abr-92	6	24	permanent	permanent	ADJ
abr-92	6	25	earnings	earning	NOUN
abr-92	6	26	.	.	PUNCT
abr-92	7	1	as	as	ADP
abr-92	7	2	a	a	DET
abr-92	7	3	result	result	NOUN
abr-92	7	4	,	,	PUNCT
abr-92	7	5	reported	report	VERB
abr-92	7	6	earnings	earning	NOUN
abr-92	7	7	,	,	PUNCT
abr-92	7	8	scaled	scale	VERB
abr-92	7	9	on	on	ADP
abr-92	7	10	price	price	NOUN
abr-92	7	11	,	,	PUNCT
abr-92	7	12	would	would	AUX
abr-92	7	13	generate	generate	VERB
abr-92	7	14	a	a	DET
abr-92	7	15	single	single	ADJ
abr-92	7	16	summary	summary	NOUN
abr-92	7	17	figure	figure	NOUN
abr-92	7	18	that	that	PRON
abr-92	7	19	would	would	AUX
abr-92	7	20	have	have	VERB
abr-92	7	21	the	the	DET
abr-92	7	22	same	same	ADJ
abr-92	7	23	implication	implication	NOUN
abr-92	7	24	for	for	ADP
abr-92	7	25	value	value	NOUN
abr-92	7	26	across	across	ADP
abr-92	7	27	firms	firm	NOUN
abr-92	7	28	.	.	PUNCT
abr-92	8	1	further	far	ADV
abr-92	8	2	,	,	PUNCT
abr-92	8	3	disclosures	disclosure	NOUN
abr-92	8	4	that	that	PRON
abr-92	8	5	could	could	AUX
abr-92	8	6	put	put	VERB
abr-92	8	7	a	a	DET
abr-92	8	8	company	company	NOUN
abr-92	8	9	at	at	ADP
abr-92	8	10	a	a	DET
abr-92	8	11	competitive	competitive	ADJ
abr-92	8	12	disadvantage	disadvantage	NOUN
abr-92	8	13	would	would	AUX
abr-92	8	14	not	not	PART
abr-92	8	15	be	be	AUX
abr-92	8	16	needed	need	VERB
abr-92	8	17	.	.	PUNCT
abr-92	9	1	to	to	PART
abr-92	9	2	determine	determine	VERB
abr-92	9	3	which	which	PRON
abr-92	9	4	of	of	ADP
abr-92	9	5	two	two	NUM
abr-92	9	6	accounting	accounting	NOUN
abr-92	9	7	methods	method	NOUN
abr-92	9	8	is	be	AUX
abr-92	9	9	better	well	ADJ
abr-92	9	10	,	,	PUNCT
abr-92	9	11	black	black	ADJ
abr-92	9	12	(	(	PUNCT
abr-92	9	13	1993	1993	NUM
abr-92	9	14	)	)	PUNCT
abr-92	9	15	suggested	suggest	VERB
abr-92	9	16	the	the	DET
abr-92	9	17	selection	selection	NOUN
abr-92	9	18	of	of	ADP
abr-92	9	19	the	the	DET
abr-92	9	20	method	method	NOUN
abr-92	9	21	that	that	PRON
abr-92	9	22	generates	generate	VERB
abr-92	9	23	the	the	DET
abr-92	9	24	more	more	ADV
abr-92	9	25	stable	stable	ADJ
abr-92	9	26	earnings	earning	NOUN
abr-92	9	27	/	/	SYM
abr-92	9	28	price	price	NOUN
abr-92	9	29	ratio	ratio	NOUN
abr-92	9	30	.	.	PUNCT
abr-92	10	1	he	he	PRON
abr-92	10	2	proposed	propose	VERB
abr-92	10	3	a	a	DET
abr-92	10	4	rank	rank	NOUN
abr-92	10	5	ordering	ordering	NOUN
abr-92	10	6	of	of	ADP
abr-92	10	7	a	a	DET
abr-92	10	8	sample	sample	NOUN
abr-92	10	9	of	of	ADP
abr-92	10	10	companies	company	NOUN
abr-92	10	11	by	by	ADP
abr-92	10	12	earnings	earning	NOUN
abr-92	10	13	/	/	SYM
abr-92	10	14	price	price	NOUN
abr-92	10	15	ratios	ratio	NOUN
abr-92	10	16	.	.	PUNCT
abr-92	11	1	the	the	DET
abr-92	11	2	first	first	ADJ
abr-92	11	3	quartile	quartile	ADJ
abr-92	11	4	average	average	NOUN
abr-92	11	5	is	be	AUX
abr-92	11	6	divided	divide	VERB
abr-92	11	7	by	by	ADP
abr-92	11	8	the	the	DET
abr-92	11	9	third	third	ADJ
abr-92	11	10	quarter	quarter	NOUN
abr-92	11	11	average	average	NOUN
abr-92	11	12	to	to	PART
abr-92	11	13	give	give	VERB
abr-92	11	14	a	a	DET
abr-92	11	15	measure	measure	NOUN
abr-92	11	16	of	of	ADP
abr-92	11	17	variation	variation	NOUN
abr-92	11	18	;	;	PUNCT
abr-92	11	19	the	the	PRON
abr-92	11	20	lower	low	ADJ
abr-92	11	21	the	the	DET
abr-92	11	22	variation	variation	NOUN
abr-92	11	23	,	,	PUNCT
abr-92	11	24	the	the	PRON
abr-92	11	25	greater	great	ADJ
abr-92	11	26	the	the	DET
abr-92	11	27	relationship	relationship	NOUN
abr-92	11	28	between	between	ADP
abr-92	11	29	reported	report	VERB
abr-92	11	30	earnings	earning	NOUN
abr-92	11	31	and	and	CCONJ
abr-92	11	32	value	value	NOUN
abr-92	11	33	.	.	PUNCT
abr-92	12	1	the	the	DET
abr-92	12	2	current	current	ADJ
abr-92	12	3	study	study	NOUN
abr-92	12	4	applies	apply	VERB
abr-92	12	5	this	this	DET
abr-92	12	6	methodology	methodology	NOUN
abr-92	12	7	to	to	ADP
abr-92	12	8	the	the	DET
abr-92	12	9	unresolved	unresolved	ADJ
abr-92	12	10	problem	problem	NOUN
abr-92	12	11	of	of	ADP
abr-92	12	12	which	which	PRON
abr-92	12	13	foreign	foreign	ADJ
abr-92	12	14	currency	currency	NOUN
abr-92	12	15	translation	translation	NOUN
abr-92	12	16	method	method	NOUN
abr-92	12	17	,	,	PUNCT
abr-92	12	18	the	the	DET
abr-92	12	19	remeasurement	remeasurement	NOUN
abr-92	12	20	method	method	NOUN
abr-92	12	21	,	,	PUNCT
abr-92	12	22	the	the	DET
abr-92	12	23	current	current	ADJ
abr-92	12	24	rate	rate	NOUN
abr-92	12	25	method	method	NOUN
abr-92	12	26	,	,	PUNCT
abr-92	12	27	or	or	CCONJ
abr-92	12	28	the	the	DET
abr-92	12	29	price	price	NOUN
abr-92	12	30	parity	parity	NOUN
abr-92	12	31	method	method	NOUN
abr-92	12	32	,	,	PUNCT
abr-92	12	33	best	good	ADJ
abr-92	12	34	associates	associate	NOUN
abr-92	12	35	reported	report	VERB
abr-92	12	36	earnings	earning	NOUN
abr-92	12	37	and	and	CCONJ
abr-92	12	38	value	value	NOUN
abr-92	12	39	.	.	PUNCT
abr-92	13	1	unsolved	unsolved	ADJ
abr-92	13	2	problem	problem	NOUN
abr-92	13	3	standard	standard	NOUN
abr-92	13	4	-	-	PUNCT
abr-92	13	5	setting	set	VERB
abr-92	13	6	bodies	body	NOUN
abr-92	13	7	in	in	ADP
abr-92	13	8	the	the	DET
abr-92	13	9	united	united	PROPN
abr-92	13	10	states	states	PROPN
abr-92	13	11	have	have	AUX
abr-92	13	12	required	require	VERB
abr-92	13	13	,	,	PUNCT
abr-92	13	14	at	at	ADP
abr-92	13	15	different	different	ADJ
abr-92	13	16	times	time	NOUN
abr-92	13	17	,	,	PUNCT
abr-92	13	18	four	four	NUM
abr-92	13	19	different	different	ADJ
abr-92	13	20	translation	translation	NOUN
abr-92	13	21	methods	method	NOUN
abr-92	13	22	.	.	PUNCT
abr-92	14	1	first	first	ADV
abr-92	14	2	,	,	PUNCT
abr-92	14	3	the	the	DET
abr-92	14	4	current	current	ADJ
abr-92	14	5	-	-	PUNCT
abr-92	14	6	noncurrent	noncurrent	NOUN
abr-92	14	7	method	method	NOUN
abr-92	14	8	was	be	AUX
abr-92	14	9	required	require	VERB
abr-92	14	10	;	;	PUNCT
abr-92	14	11	then	then	ADV
abr-92	14	12	the	the	DET
abr-92	14	13	monetary	monetary	ADJ
abr-92	14	14	-	-	PUNCT
abr-92	14	15	nonmonetary	nonmonetary	ADJ
abr-92	14	16	method	method	NOUN
abr-92	14	17	in	in	ADP
abr-92	14	18	1965	1965	NUM
abr-92	14	19	;	;	PUNCT
abr-92	14	20	then	then	ADV
abr-92	14	21	a	a	DET
abr-92	14	22	remeasurement	remeasurement	ADJ
abr-92	14	23	method	method	NOUN
abr-92	14	24	in	in	ADP
abr-92	14	25	1975	1975	NUM
abr-92	14	26	;	;	PUNCT
abr-92	14	27	and	and	CCONJ
abr-92	14	28	the	the	DET
abr-92	14	29	current	current	ADJ
abr-92	14	30	rate	rate	NOUN
abr-92	14	31	method	method	NOUN
abr-92	14	32	in	in	ADP
abr-92	14	33	1981	1981	NUM
abr-92	14	34	.	.	PUNCT
abr-92	15	1	asc	asc	PROPN
abr-92	15	2	830	830	NUM
abr-92	15	3	now	now	ADV
abr-92	15	4	requires	require	VERB
abr-92	15	5	either	either	CCONJ
abr-92	15	6	the	the	DET
abr-92	15	7	remeasurement	remeasurement	ADJ
abr-92	15	8	method	method	NOUN
abr-92	15	9	or	or	CCONJ
abr-92	15	10	the	the	DET
abr-92	15	11	current	current	ADJ
abr-92	15	12	rate	rate	NOUN
abr-92	15	13	method	method	NOUN
abr-92	15	14	,	,	PUNCT
abr-92	15	15	depending	depend	VERB
abr-92	15	16	on	on	ADP
abr-92	15	17	circumstances	circumstance	NOUN
abr-92	15	18	,	,	PUNCT
abr-92	15	19	as	as	SCONJ
abr-92	15	20	described	describe	VERB
abr-92	15	21	below	below	ADV
abr-92	15	22	.	.	PUNCT
abr-92	16	1	many	many	ADJ
abr-92	16	2	multinational	multinational	ADJ
abr-92	16	3	companies	company	NOUN
abr-92	16	4	,	,	PUNCT
abr-92	16	5	domiciled	domicile	VERB
abr-92	16	6	in	in	ADP
abr-92	16	7	various	various	ADJ
abr-92	16	8	countries	country	NOUN
abr-92	16	9	,	,	PUNCT
abr-92	16	10	use	use	VERB
abr-92	16	11	the	the	DET
abr-92	16	12	remeasurement	remeasurement	ADJ
abr-92	16	13	method	method	NOUN
abr-92	16	14	for	for	ADP
abr-92	16	15	non	non	ADJ
abr-92	16	16	-	-	ADJ
abr-92	16	17	integrated	integrated	ADJ
abr-92	16	18	subsidiaries	subsidiary	NOUN
abr-92	16	19	and	and	CCONJ
abr-92	16	20	the	the	DET
abr-92	16	21	current	current	ADJ
abr-92	16	22	rate	rate	NOUN
abr-92	16	23	method	method	NOUN
abr-92	16	24	for	for	ADP
abr-92	16	25	subsidiaries	subsidiary	NOUN
abr-92	16	26	more	more	ADV
abr-92	16	27	closely	closely	ADV
abr-92	16	28	integrated	integrate	VERB
abr-92	16	29	with	with	ADP
abr-92	16	30	the	the	DET
abr-92	16	31	parent	parent	NOUN
abr-92	16	32	company	company	NOUN
abr-92	16	33	(	(	PUNCT
abr-92	16	34	holt	holt	PROPN
abr-92	16	35	,	,	PUNCT
abr-92	16	36	2003	2003	NUM
abr-92	16	37	)	)	PUNCT
abr-92	16	38	.	.	PUNCT
abr-92	17	1	in	in	ADP
abr-92	17	2	the	the	DET
abr-92	17	3	united	united	PROPN
abr-92	17	4	states	states	PROPN
abr-92	17	5	,	,	PUNCT
abr-92	17	6	asc	asc	PROPN
abr-92	17	7	830	830	NUM
abr-92	17	8	requires	require	VERB
abr-92	17	9	either	either	CCONJ
abr-92	17	10	the	the	DET
abr-92	17	11	current	current	ADJ
abr-92	17	12	rate	rate	NOUN
abr-92	17	13	method	method	NOUN
abr-92	17	14	or	or	CCONJ
abr-92	17	15	the	the	DET
abr-92	17	16	remeasurement	remeasurement	ADJ
abr-92	17	17	method	method	NOUN
abr-92	17	18	.	.	PUNCT
abr-92	18	1	when	when	SCONJ
abr-92	18	2	the	the	DET
abr-92	18	3	functional	functional	ADJ
abr-92	18	4	currency	currency	NOUN
abr-92	18	5	is	be	AUX
abr-92	18	6	the	the	DET
abr-92	18	7	same	same	ADJ
abr-92	18	8	as	as	ADP
abr-92	18	9	the	the	DET
abr-92	18	10	currency	currency	NOUN
abr-92	18	11	of	of	ADP
abr-92	18	12	the	the	DET
abr-92	18	13	subsidiary	subsidiary	NOUN
abr-92	18	14	’s	’s	PART
abr-92	18	15	books	book	NOUN
abr-92	18	16	and	and	CCONJ
abr-92	18	17	records	record	NOUN
abr-92	18	18	,	,	PUNCT
abr-92	18	19	the	the	DET
abr-92	18	20	current	current	ADJ
abr-92	18	21	rate	rate	NOUN
abr-92	18	22	method	method	NOUN
abr-92	18	23	is	be	AUX
abr-92	18	24	required	require	VERB
abr-92	18	25	.	.	PUNCT
abr-92	19	1	when	when	SCONJ
abr-92	19	2	the	the	DET
abr-92	19	3	currency	currency	NOUN
abr-92	19	4	of	of	ADP
abr-92	19	5	the	the	DET
abr-92	19	6	books	book	NOUN
abr-92	19	7	and	and	CCONJ
abr-92	19	8	records	record	NOUN
abr-92	19	9	of	of	ADP
abr-92	19	10	the	the	DET
abr-92	19	11	subsidiary	subsidiary	NOUN
abr-92	19	12	is	be	AUX
abr-92	19	13	not	not	PART
abr-92	19	14	the	the	DET
abr-92	19	15	same	same	ADJ
abr-92	19	16	as	as	ADP
abr-92	19	17	the	the	DET
abr-92	19	18	functional	functional	ADJ
abr-92	19	19	currency	currency	NOUN
abr-92	19	20	,	,	PUNCT
abr-92	19	21	the	the	DET
abr-92	19	22	remeasurement	remeasurement	ADJ
abr-92	19	23	method	method	NOUN
abr-92	19	24	is	be	AUX
abr-92	19	25	required	require	VERB
abr-92	19	26	.	.	PUNCT
abr-92	20	1	the	the	DET
abr-92	20	2	translation	translation	NOUN
abr-92	20	3	policy	policy	NOUN
abr-92	20	4	choices	choice	NOUN
abr-92	20	5	for	for	ADP
abr-92	20	6	generally	generally	ADV
abr-92	20	7	accepted	accept	VERB
abr-92	20	8	accounting	accounting	NOUN
abr-92	20	9	principles	principle	NOUN
abr-92	20	10	(	(	PUNCT
abr-92	20	11	gaap	gaap	PROPN
abr-92	20	12	)	)	PUNCT
abr-92	20	13	in	in	ADP
abr-92	20	14	the	the	DET
abr-92	20	15	u.s	u.s	PROPN
abr-92	20	16	.	.	PROPN
abr-92	20	17	,	,	PUNCT
abr-92	20	18	as	as	ADV
abr-92	20	19	well	well	ADV
abr-92	20	20	as	as	ADP
abr-92	20	21	in	in	ADP
abr-92	20	22	other	other	ADJ
abr-92	20	23	countries	country	NOUN
abr-92	20	24	,	,	PUNCT
abr-92	20	25	have	have	AUX
abr-92	20	26	always	always	ADV
abr-92	20	27	been	be	AUX
abr-92	20	28	made	make	VERB
abr-92	20	29	with	with	ADP
abr-92	20	30	virtually	virtually	ADV
abr-92	20	31	no	no	DET
abr-92	20	32	empirical	empirical	ADJ
abr-92	20	33	knowledge	knowledge	NOUN
abr-92	20	34	of	of	ADP
abr-92	20	35	just	just	ADV
abr-92	20	36	what	what	PRON
abr-92	20	37	happens	happen	VERB
abr-92	20	38	to	to	ADP
abr-92	20	39	consolidated	consolidate	VERB
abr-92	20	40	financial	financial	ADJ
abr-92	20	41	statements	statement	NOUN
abr-92	20	42	when	when	SCONJ
abr-92	20	43	foreign	foreign	ADJ
abr-92	20	44	accounts	account	NOUN
abr-92	20	45	are	be	AUX
abr-92	20	46	translated	translate	VERB
abr-92	20	47	by	by	ADP
abr-92	20	48	different	different	ADJ
abr-92	20	49	methods	method	NOUN
abr-92	20	50	.	.	PUNCT
abr-92	21	1	houston	houston	PROPN
abr-92	21	2	(	(	PUNCT
abr-92	21	3	1986	1986	NUM
abr-92	21	4	)	)	PUNCT
abr-92	21	5	observed	observe	VERB
abr-92	21	6	that	that	SCONJ
abr-92	21	7	no	no	DET
abr-92	21	8	translation	translation	NOUN
abr-92	21	9	method	method	NOUN
abr-92	21	10	that	that	PRON
abr-92	21	11	has	have	AUX
abr-92	21	12	been	be	AUX
abr-92	21	13	used	use	VERB
abr-92	21	14	in	in	ADP
abr-92	21	15	the	the	DET
abr-92	21	16	past	past	NOUN
abr-92	21	17	has	have	AUX
abr-92	21	18	been	be	AUX
abr-92	21	19	demonstrated	demonstrate	VERB
abr-92	21	20	to	to	PART
abr-92	21	21	be	be	AUX
abr-92	21	22	superior	superior	ADJ
abr-92	21	23	to	to	ADP
abr-92	21	24	other	other	ADJ
abr-92	21	25	methods	method	NOUN
abr-92	21	26	in	in	ADP
abr-92	21	27	any	any	DET
abr-92	21	28	theoretical	theoretical	ADJ
abr-92	21	29	way	way	NOUN
abr-92	21	30	.	.	PUNCT
abr-92	22	1	clearly	clearly	ADV
abr-92	22	2	there	there	PRON
abr-92	22	3	is	be	VERB
abr-92	22	4	no	no	DET
abr-92	22	5	closure	closure	NOUN
abr-92	22	6	on	on	ADP
abr-92	22	7	the	the	DET
abr-92	22	8	foreign	foreign	ADJ
abr-92	22	9	currency	currency	NOUN
abr-92	22	10	translation	translation	NOUN
abr-92	22	11	and	and	CCONJ
abr-92	22	12	consolidation	consolidation	NOUN
abr-92	22	13	problem	problem	NOUN
abr-92	22	14	in	in	ADP
abr-92	22	15	the	the	DET
abr-92	22	16	united	united	PROPN
abr-92	22	17	states	states	PROPN
abr-92	22	18	,	,	PUNCT
abr-92	22	19	let	let	VERB
abr-92	22	20	alone	alone	ADV
abr-92	22	21	worldwide	worldwide	ADV
abr-92	22	22	.	.	PUNCT
abr-92	23	1	obstacles	obstacle	NOUN
abr-92	23	2	to	to	ADP
abr-92	23	3	empirical	empirical	ADJ
abr-92	23	4	research	research	NOUN
abr-92	23	5	the	the	DET
abr-92	23	6	lack	lack	NOUN
abr-92	23	7	of	of	ADP
abr-92	23	8	understanding	understanding	NOUN
abr-92	23	9	of	of	ADP
abr-92	23	10	the	the	DET
abr-92	23	11	effects	effect	NOUN
abr-92	23	12	of	of	ADP
abr-92	23	13	alternative	alternative	ADJ
abr-92	23	14	translation	translation	NOUN
abr-92	23	15	methods	method	NOUN
abr-92	23	16	on	on	ADP
abr-92	23	17	the	the	DET
abr-92	23	18	relationship	relationship	NOUN
abr-92	23	19	between	between	ADP
abr-92	23	20	reported	report	VERB
abr-92	23	21	earnings	earning	NOUN
abr-92	23	22	and	and	CCONJ
abr-92	23	23	value	value	NOUN
abr-92	23	24	is	be	AUX
abr-92	23	25	not	not	PART
abr-92	23	26	surprising	surprising	ADJ
abr-92	23	27	.	.	PUNCT
abr-92	24	1	companies	company	NOUN
abr-92	24	2	use	use	VERB
abr-92	24	3	one	one	NUM
abr-92	24	4	translation	translation	NOUN
abr-92	24	5	method	method	NOUN
abr-92	24	6	at	at	ADP
abr-92	24	7	a	a	DET
abr-92	24	8	time	time	NOUN
abr-92	24	9	,	,	PUNCT
abr-92	24	10	some	some	DET
abr-92	24	11	feasible	feasible	ADJ
abr-92	24	12	methods	method	NOUN
abr-92	24	13	have	have	AUX
abr-92	24	14	never	never	ADV
abr-92	24	15	been	be	AUX
abr-92	24	16	used	use	VERB
abr-92	24	17	,	,	PUNCT
abr-92	24	18	and	and	CCONJ
abr-92	24	19	the	the	DET
abr-92	24	20	effects	effect	NOUN
abr-92	24	21	of	of	ADP
abr-92	24	22	translation	translation	NOUN
abr-92	24	23	are	be	AUX
abr-92	24	24	buried	bury	VERB
abr-92	24	25	in	in	ADP
abr-92	24	26	consolidated	consolidated	ADJ
abr-92	24	27	accounts	account	NOUN
abr-92	24	28	.	.	PUNCT
abr-92	25	1	unraveling	unravel	VERB
abr-92	25	2	these	these	DET
abr-92	25	3	effects	effect	NOUN
abr-92	25	4	for	for	ADP
abr-92	25	5	a	a	DET
abr-92	25	6	reasonable	reasonable	ADJ
abr-92	25	7	number	number	NOUN
abr-92	25	8	of	of	ADP
abr-92	25	9	sample	sample	NOUN
abr-92	25	10	firms	firm	NOUN
abr-92	25	11	,	,	PUNCT
abr-92	25	12	for	for	ADP
abr-92	25	13	research	research	NOUN
abr-92	25	14	purposes	purpose	NOUN
abr-92	25	15	,	,	PUNCT
abr-92	25	16	would	would	AUX
abr-92	25	17	be	be	AUX
abr-92	25	18	a	a	DET
abr-92	25	19	difficult	difficult	ADJ
abr-92	25	20	project	project	NOUN
abr-92	25	21	.	.	PUNCT
abr-92	26	1	moreover	moreover	ADV
abr-92	26	2	,	,	PUNCT
abr-92	26	3	the	the	DET
abr-92	26	4	temporally	temporally	ADV
abr-92	26	5	referenced	reference	VERB
abr-92	26	6	item	item	NOUN
abr-92	26	7	-	-	PUNCT
abr-92	26	8	by	by	ADP
abr-92	26	9	-	-	PUNCT
abr-92	26	10	item	item	NOUN
abr-92	26	11	data	datum	NOUN
abr-92	26	12	required	require	VERB
abr-92	26	13	to	to	PART
abr-92	26	14	construct	construct	VERB
abr-92	26	15	comparable	comparable	ADJ
abr-92	26	16	results	result	NOUN
abr-92	26	17	under	under	ADP
abr-92	26	18	alternative	alternative	ADJ
abr-92	26	19	translation	translation	NOUN
abr-92	26	20	methods	method	NOUN
abr-92	26	21	are	be	AUX
abr-92	26	22	not	not	PART
abr-92	26	23	available	available	ADJ
abr-92	26	24	.	.	PUNCT
abr-92	27	1	purpose	purpose	NOUN
abr-92	27	2	of	of	ADP
abr-92	27	3	the	the	DET
abr-92	27	4	study	study	NOUN
abr-92	27	5	there	there	PRON
abr-92	27	6	are	be	VERB
abr-92	27	7	a	a	DET
abr-92	27	8	number	number	NOUN
abr-92	27	9	of	of	ADP
abr-92	27	10	possible	possible	ADJ
abr-92	27	11	normative	normative	ADJ
abr-92	27	12	criteria	criterion	NOUN
abr-92	27	13	against	against	ADP
abr-92	27	14	which	which	PRON
abr-92	27	15	to	to	PART
abr-92	27	16	compare	compare	VERB
abr-92	27	17	accounting	accounting	NOUN
abr-92	27	18	alternatives	alternative	NOUN
abr-92	27	19	,	,	PUNCT
abr-92	27	20	but	but	CCONJ
abr-92	27	21	this	this	DET
abr-92	27	22	study	study	NOUN
abr-92	27	23	holt	holt	VERB
abr-92	27	24	advances	advance	NOUN
abr-92	27	25	in	in	ADP
abr-92	27	26	business	business	NOUN
abr-92	27	27	research	research	NOUN
abr-92	27	28	2012	2012	NUM
abr-92	27	29	,	,	PUNCT
abr-92	27	30	vol	vol	NOUN
abr-92	27	31	.	.	PROPN
abr-92	28	1	3	3	NUM
abr-92	28	2	,	,	PUNCT
abr-92	28	3	no	no	INTJ
abr-92	28	4	.	.	NOUN
abr-92	28	5	1	1	NUM
abr-92	28	6	,	,	PUNCT
abr-92	28	7	113	113	NUM
abr-92	28	8	-	-	SYM
abr-92	28	9	119	119	NUM
abr-92	28	10	114	114	NUM
abr-92	28	11	focuses	focus	VERB
abr-92	28	12	on	on	ADP
abr-92	28	13	the	the	DET
abr-92	28	14	relationship	relationship	NOUN
abr-92	28	15	between	between	ADP
abr-92	28	16	reported	report	VERB
abr-92	28	17	earnings	earning	NOUN
abr-92	28	18	and	and	CCONJ
abr-92	28	19	price	price	NOUN
abr-92	28	20	to	to	PART
abr-92	28	21	determine	determine	VERB
abr-92	28	22	which	which	DET
abr-92	28	23	translation	translation	NOUN
abr-92	28	24	method	method	NOUN
abr-92	28	25	gives	give	VERB
abr-92	28	26	the	the	DET
abr-92	28	27	more	more	ADV
abr-92	28	28	stable	stable	ADJ
abr-92	28	29	relationship	relationship	NOUN
abr-92	28	30	between	between	ADP
abr-92	28	31	price	price	NOUN
abr-92	28	32	and	and	CCONJ
abr-92	28	33	earnings	earning	NOUN
abr-92	28	34	,	,	PUNCT
abr-92	28	35	in	in	ADP
abr-92	28	36	accordance	accordance	NOUN
abr-92	28	37	with	with	ADP
abr-92	28	38	the	the	DET
abr-92	28	39	black	black	ADJ
abr-92	28	40	model	model	NOUN
abr-92	28	41	.	.	PUNCT
abr-92	29	1	the	the	DET
abr-92	29	2	present	present	ADJ
abr-92	29	3	study	study	NOUN
abr-92	29	4	overcomes	overcome	VERB
abr-92	29	5	the	the	DET
abr-92	29	6	obstacles	obstacle	NOUN
abr-92	29	7	to	to	ADP
abr-92	29	8	empirical	empirical	ADJ
abr-92	29	9	research	research	NOUN
abr-92	29	10	,	,	PUNCT
abr-92	29	11	described	describe	VERB
abr-92	29	12	above	above	ADV
abr-92	29	13	,	,	PUNCT
abr-92	29	14	with	with	ADP
abr-92	29	15	a	a	DET
abr-92	29	16	unique	unique	ADJ
abr-92	29	17	methodology	methodology	NOUN
abr-92	29	18	.	.	PUNCT
abr-92	30	1	previous	previous	ADJ
abr-92	30	2	studies	study	NOUN
abr-92	30	3	have	have	AUX
abr-92	30	4	made	make	VERB
abr-92	30	5	various	various	ADJ
abr-92	30	6	examinations	examination	NOUN
abr-92	30	7	of	of	ADP
abr-92	30	8	translation	translation	NOUN
abr-92	30	9	methods	method	NOUN
abr-92	30	10	that	that	PRON
abr-92	30	11	,	,	PUNCT
abr-92	30	12	at	at	ADP
abr-92	30	13	different	different	ADJ
abr-92	30	14	times	time	NOUN
abr-92	30	15	,	,	PUNCT
abr-92	30	16	have	have	AUX
abr-92	30	17	been	be	AUX
abr-92	30	18	required	require	VERB
abr-92	30	19	by	by	ADP
abr-92	30	20	standard	standard	ADJ
abr-92	30	21	-	-	PUNCT
abr-92	30	22	setting	set	VERB
abr-92	30	23	bodies	body	NOUN
abr-92	30	24	.	.	PUNCT
abr-92	31	1	they	they	PRON
abr-92	31	2	do	do	AUX
abr-92	31	3	not	not	PART
abr-92	31	4	consider	consider	VERB
abr-92	31	5	methods	method	NOUN
abr-92	31	6	that	that	PRON
abr-92	31	7	have	have	AUX
abr-92	31	8	never	never	ADV
abr-92	31	9	been	be	AUX
abr-92	31	10	used	use	VERB
abr-92	31	11	,	,	PUNCT
abr-92	31	12	but	but	CCONJ
abr-92	31	13	which	which	PRON
abr-92	31	14	may	may	AUX
abr-92	31	15	be	be	AUX
abr-92	31	16	viable	viable	ADJ
abr-92	31	17	,	,	PUNCT
abr-92	31	18	even	even	ADV
abr-92	31	19	superior	superior	ADJ
abr-92	31	20	to	to	ADP
abr-92	31	21	other	other	ADJ
abr-92	31	22	methods	method	NOUN
abr-92	31	23	.	.	PUNCT
abr-92	32	1	accordingly	accordingly	ADV
abr-92	32	2	,	,	PUNCT
abr-92	32	3	the	the	DET
abr-92	32	4	price	price	NOUN
abr-92	32	5	parity	parity	NOUN
abr-92	32	6	method	method	NOUN
abr-92	32	7	,	,	PUNCT
abr-92	32	8	a	a	DET
abr-92	32	9	viable	viable	ADJ
abr-92	32	10	method	method	NOUN
abr-92	32	11	which	which	PRON
abr-92	32	12	has	have	AUX
abr-92	32	13	never	never	ADV
abr-92	32	14	been	be	AUX
abr-92	32	15	required	require	VERB
abr-92	32	16	or	or	CCONJ
abr-92	32	17	allowed	allow	VERB
abr-92	32	18	by	by	ADP
abr-92	32	19	standard	standard	ADJ
abr-92	32	20	setting	set	VERB
abr-92	32	21	bodies	body	NOUN
abr-92	32	22	is	be	AUX
abr-92	32	23	included	include	VERB
abr-92	32	24	in	in	ADP
abr-92	32	25	the	the	DET
abr-92	32	26	study	study	NOUN
abr-92	32	27	.	.	PUNCT
abr-92	33	1	literature	literature	NOUN
abr-92	33	2	review	review	VERB
abr-92	33	3	the	the	DET
abr-92	33	4	foreign	foreign	ADJ
abr-92	33	5	currency	currency	NOUN
abr-92	33	6	translation	translation	NOUN
abr-92	33	7	literature	literature	NOUN
abr-92	33	8	is	be	AUX
abr-92	33	9	large	large	ADJ
abr-92	33	10	and	and	CCONJ
abr-92	33	11	spans	span	VERB
abr-92	33	12	something	something	PRON
abr-92	33	13	like	like	ADP
abr-92	33	14	eight	eight	NUM
abr-92	33	15	decades	decade	NOUN
abr-92	33	16	.	.	PUNCT
abr-92	34	1	much	much	ADJ
abr-92	34	2	of	of	ADP
abr-92	34	3	that	that	DET
abr-92	34	4	literature	literature	NOUN
abr-92	34	5	is	be	AUX
abr-92	34	6	comprised	comprise	VERB
abr-92	34	7	of	of	ADP
abr-92	34	8	theories	theory	NOUN
abr-92	34	9	and	and	CCONJ
abr-92	34	10	opinions	opinion	NOUN
abr-92	34	11	,	,	PUNCT
abr-92	34	12	and	and	CCONJ
abr-92	34	13	there	there	PRON
abr-92	34	14	are	be	VERB
abr-92	34	15	hardly	hardly	ADV
abr-92	34	16	any	any	DET
abr-92	34	17	empirical	empirical	ADJ
abr-92	34	18	studies	study	NOUN
abr-92	34	19	that	that	PRON
abr-92	34	20	describe	describe	VERB
abr-92	34	21	what	what	PRON
abr-92	34	22	actually	actually	ADV
abr-92	34	23	happens	happen	VERB
abr-92	34	24	when	when	SCONJ
abr-92	34	25	different	different	ADJ
abr-92	34	26	translation	translation	NOUN
abr-92	34	27	methods	method	NOUN
abr-92	34	28	are	be	AUX
abr-92	34	29	used	use	VERB
abr-92	34	30	,	,	PUNCT
abr-92	34	31	and	and	CCONJ
abr-92	34	32	there	there	PRON
abr-92	34	33	are	be	VERB
abr-92	34	34	virtually	virtually	ADV
abr-92	34	35	no	no	DET
abr-92	34	36	empirical	empirical	ADJ
abr-92	34	37	studies	study	NOUN
abr-92	34	38	which	which	PRON
abr-92	34	39	test	test	VERB
abr-92	34	40	different	different	ADJ
abr-92	34	41	translation	translation	NOUN
abr-92	34	42	methods	method	NOUN
abr-92	34	43	against	against	ADP
abr-92	34	44	any	any	DET
abr-92	34	45	normative	normative	ADJ
abr-92	34	46	criterion	criterion	NOUN
abr-92	34	47	.	.	PUNCT
abr-92	35	1	a	a	DET
abr-92	35	2	small	small	ADJ
abr-92	35	3	number	number	NOUN
abr-92	35	4	of	of	ADP
abr-92	35	5	studies	study	NOUN
abr-92	35	6	are	be	AUX
abr-92	35	7	relevant	relevant	ADJ
abr-92	35	8	to	to	ADP
abr-92	35	9	the	the	DET
abr-92	35	10	notion	notion	NOUN
abr-92	35	11	of	of	ADP
abr-92	35	12	using	use	VERB
abr-92	35	13	the	the	DET
abr-92	35	14	relationship	relationship	NOUN
abr-92	35	15	between	between	ADP
abr-92	35	16	reported	report	VERB
abr-92	35	17	earnings	earning	NOUN
abr-92	35	18	and	and	CCONJ
abr-92	35	19	price	price	NOUN
abr-92	35	20	to	to	PART
abr-92	35	21	determine	determine	VERB
abr-92	35	22	the	the	DET
abr-92	35	23	superiority	superiority	NOUN
abr-92	35	24	of	of	ADP
abr-92	35	25	one	one	NUM
abr-92	35	26	accounting	accounting	NOUN
abr-92	35	27	method	method	NOUN
abr-92	35	28	over	over	ADP
abr-92	35	29	another	another	PRON
abr-92	35	30	.	.	PUNCT
abr-92	36	1	beaver	beaver	PROPN
abr-92	36	2	and	and	CCONJ
abr-92	36	3	dukes	duke	NOUN
abr-92	36	4	(	(	PUNCT
abr-92	36	5	1972	1972	NUM
abr-92	36	6	)	)	PUNCT
abr-92	36	7	used	use	VERB
abr-92	36	8	this	this	DET
abr-92	36	9	approach	approach	NOUN
abr-92	36	10	with	with	ADP
abr-92	36	11	a	a	DET
abr-92	36	12	focus	focus	NOUN
abr-92	36	13	on	on	ADP
abr-92	36	14	the	the	DET
abr-92	36	15	issue	issue	NOUN
abr-92	36	16	of	of	ADP
abr-92	36	17	interperiod	interperiod	NOUN
abr-92	36	18	tax	tax	NOUN
abr-92	36	19	allocation	allocation	NOUN
abr-92	36	20	.	.	PUNCT
abr-92	37	1	may	may	AUX
abr-92	37	2	and	and	CCONJ
abr-92	37	3	sundem	sundem	PROPN
abr-92	37	4	(	(	PUNCT
abr-92	37	5	1973	1973	NUM
abr-92	37	6	)	)	PUNCT
abr-92	37	7	applied	apply	VERB
abr-92	37	8	similar	similar	ADJ
abr-92	37	9	tests	test	NOUN
abr-92	37	10	of	of	ADP
abr-92	37	11	accounting	accounting	NOUN
abr-92	37	12	policy	policy	NOUN
abr-92	37	13	decisions	decision	NOUN
abr-92	37	14	.	.	PUNCT
abr-92	38	1	also	also	ADV
abr-92	38	2	relevant	relevant	ADJ
abr-92	38	3	were	be	AUX
abr-92	38	4	beaver	beaver	ADJ
abr-92	38	5	and	and	CCONJ
abr-92	38	6	dukes	duke	NOUN
abr-92	38	7	(	(	PUNCT
abr-92	38	8	1973	1973	NUM
abr-92	38	9	)	)	PUNCT
abr-92	38	10	and	and	CCONJ
abr-92	38	11	black	black	ADJ
abr-92	38	12	(	(	PUNCT
abr-92	38	13	1993	1993	NUM
abr-92	38	14	)	)	PUNCT
abr-92	38	15	.	.	PUNCT
abr-92	39	1	during	during	ADP
abr-92	39	2	the	the	DET
abr-92	39	3	past	past	ADJ
abr-92	39	4	decade	decade	NOUN
abr-92	39	5	,	,	PUNCT
abr-92	39	6	a	a	DET
abr-92	39	7	variety	variety	NOUN
abr-92	39	8	of	of	ADP
abr-92	39	9	foreign	foreign	ADJ
abr-92	39	10	currency	currency	NOUN
abr-92	39	11	translation	translation	NOUN
abr-92	39	12	studies	study	NOUN
abr-92	39	13	have	have	AUX
abr-92	39	14	appeared	appear	VERB
abr-92	39	15	.	.	PUNCT
abr-92	40	1	representative	representative	NOUN
abr-92	40	2	of	of	ADP
abr-92	40	3	these	these	PRON
abr-92	40	4	are	be	AUX
abr-92	40	5	the	the	DET
abr-92	40	6	following	follow	VERB
abr-92	40	7	:	:	PUNCT
abr-92	40	8	pinto	pinto	NOUN
abr-92	40	9	(	(	PUNCT
abr-92	40	10	2002	2002	NUM
abr-92	40	11	)	)	PUNCT
abr-92	40	12	applied	apply	VERB
abr-92	40	13	game	game	NOUN
abr-92	40	14	theory	theory	NOUN
abr-92	40	15	to	to	PART
abr-92	40	16	observe	observe	VERB
abr-92	40	17	evidence	evidence	NOUN
abr-92	40	18	of	of	ADP
abr-92	40	19	a	a	DET
abr-92	40	20	degree	degree	NOUN
abr-92	40	21	of	of	ADP
abr-92	40	22	managerial	managerial	ADJ
abr-92	40	23	opportunism	opportunism	NOUN
abr-92	40	24	in	in	ADP
abr-92	40	25	currency	currency	NOUN
abr-92	40	26	translation	translation	NOUN
abr-92	40	27	method	method	NOUN
abr-92	40	28	preferences	preference	NOUN
abr-92	40	29	and	and	CCONJ
abr-92	40	30	suggested	suggest	VERB
abr-92	40	31	a	a	DET
abr-92	40	32	lack	lack	NOUN
abr-92	40	33	of	of	ADP
abr-92	40	34	clarity	clarity	NOUN
abr-92	40	35	in	in	ADP
abr-92	40	36	fasb	fasb	PROPN
abr-92	40	37	’s	’s	PART
abr-92	40	38	classification	classification	NOUN
abr-92	40	39	scheme	scheme	NOUN
abr-92	40	40	.	.	PUNCT
abr-92	41	1	louis	louis	PROPN
abr-92	41	2	(	(	PUNCT
abr-92	41	3	2003	2003	NUM
abr-92	41	4	)	)	PUNCT
abr-92	41	5	empirically	empirically	ADV
abr-92	41	6	examined	examine	VERB
abr-92	41	7	the	the	DET
abr-92	41	8	association	association	NOUN
abr-92	41	9	between	between	ADP
abr-92	41	10	changes	change	NOUN
abr-92	41	11	in	in	ADP
abr-92	41	12	firm	firm	ADJ
abr-92	41	13	value	value	NOUN
abr-92	41	14	and	and	CCONJ
abr-92	41	15	foreign	foreign	ADJ
abr-92	41	16	translation	translation	NOUN
abr-92	41	17	adjustments	adjustment	NOUN
abr-92	41	18	for	for	ADP
abr-92	41	19	manufacturing	manufacture	VERB
abr-92	41	20	companies	company	NOUN
abr-92	41	21	.	.	PUNCT
abr-92	42	1	the	the	DET
abr-92	42	2	study	study	NOUN
abr-92	42	3	found	find	VERB
abr-92	42	4	that	that	SCONJ
abr-92	42	5	the	the	DET
abr-92	42	6	translation	translation	NOUN
abr-92	42	7	adjustment	adjustment	NOUN
abr-92	42	8	is	be	AUX
abr-92	42	9	associated	associate	VERB
abr-92	42	10	with	with	ADP
abr-92	42	11	a	a	DET
abr-92	42	12	loss	loss	NOUN
abr-92	42	13	of	of	ADP
abr-92	42	14	value	value	NOUN
abr-92	42	15	instead	instead	ADV
abr-92	42	16	of	of	ADP
abr-92	42	17	an	an	DET
abr-92	42	18	increase	increase	NOUN
abr-92	42	19	in	in	ADP
abr-92	42	20	value	value	NOUN
abr-92	42	21	,	,	PUNCT
abr-92	42	22	because	because	SCONJ
abr-92	42	23	for	for	ADP
abr-92	42	24	firms	firm	NOUN
abr-92	42	25	in	in	ADP
abr-92	42	26	the	the	DET
abr-92	42	27	manufacturing	manufacturing	NOUN
abr-92	42	28	sector	sector	NOUN
abr-92	42	29	,	,	PUNCT
abr-92	42	30	gaap	gaap	NOUN
abr-92	42	31	for	for	ADP
abr-92	42	32	foreign	foreign	ADJ
abr-92	42	33	currency	currency	NOUN
abr-92	42	34	translation	translation	NOUN
abr-92	42	35	generally	generally	ADV
abr-92	42	36	produces	produce	VERB
abr-92	42	37	results	result	NOUN
abr-92	42	38	opposite	opposite	ADJ
abr-92	42	39	to	to	ADP
abr-92	42	40	the	the	DET
abr-92	42	41	economic	economic	ADJ
abr-92	42	42	effects	effect	NOUN
abr-92	42	43	of	of	ADP
abr-92	42	44	exchange	exchange	NOUN
abr-92	42	45	rate	rate	NOUN
abr-92	42	46	changes	change	NOUN
abr-92	42	47	.	.	PUNCT
abr-92	43	1	pinto	pinto	NOUN
abr-92	43	2	(	(	PUNCT
abr-92	43	3	2005	2005	NUM
abr-92	43	4	)	)	PUNCT
abr-92	43	5	tested	test	VERB
abr-92	43	6	the	the	DET
abr-92	43	7	value	value	NOUN
abr-92	43	8	relevance	relevance	NOUN
abr-92	43	9	of	of	ADP
abr-92	43	10	foreign	foreign	ADJ
abr-92	43	11	currency	currency	NOUN
abr-92	43	12	translation	translation	NOUN
abr-92	43	13	adjustments	adjustment	NOUN
abr-92	43	14	in	in	ADP
abr-92	43	15	an	an	DET
abr-92	43	16	earnings	earning	NOUN
abr-92	43	17	and	and	CCONJ
abr-92	43	18	book	book	NOUN
abr-92	43	19	value	value	NOUN
abr-92	43	20	model	model	NOUN
abr-92	43	21	and	and	CCONJ
abr-92	43	22	observed	observe	VERB
abr-92	43	23	that	that	SCONJ
abr-92	43	24	foreign	foreign	ADJ
abr-92	43	25	currency	currency	NOUN
abr-92	43	26	translation	translation	NOUN
abr-92	43	27	adjustments	adjustment	NOUN
abr-92	43	28	are	be	AUX
abr-92	43	29	significantly	significantly	ADV
abr-92	43	30	value	value	NOUN
abr-92	43	31	relevant	relevant	ADJ
abr-92	43	32	when	when	SCONJ
abr-92	43	33	their	their	PRON
abr-92	43	34	parameter	parameter	NOUN
abr-92	43	35	estimates	estimate	NOUN
abr-92	43	36	are	be	AUX
abr-92	43	37	allowed	allow	VERB
abr-92	43	38	to	to	PART
abr-92	43	39	vary	vary	VERB
abr-92	43	40	in	in	ADP
abr-92	43	41	the	the	DET
abr-92	43	42	cross	cross	NOUN
abr-92	43	43	-	-	NOUN
abr-92	43	44	section	section	NOUN
abr-92	43	45	.	.	PUNCT
abr-92	44	1	iatridis	iatridis	PROPN
abr-92	44	2	et	et	PROPN
abr-92	44	3	al	al	PROPN
abr-92	44	4	(	(	PUNCT
abr-92	44	5	2006	2006	NUM
abr-92	44	6	)	)	PUNCT
abr-92	44	7	found	find	VERB
abr-92	44	8	that	that	SCONJ
abr-92	44	9	early	early	ADJ
abr-92	44	10	adopters	adopter	NOUN
abr-92	44	11	of	of	ADP
abr-92	44	12	the	the	DET
abr-92	44	13	u.k	u.k	PROPN
abr-92	44	14	.	.	PROPN
abr-92	44	15	statement	statement	NOUN
abr-92	44	16	of	of	ADP
abr-92	44	17	standard	standard	ADJ
abr-92	44	18	accounting	accounting	NOUN
abr-92	44	19	practice	practice	NOUN
abr-92	44	20	no	no	NOUN
abr-92	44	21	.	.	NOUN
abr-92	44	22	20	20	NUM
abr-92	44	23	“	"	PUNCT
abr-92	44	24	foreign	foreign	ADJ
abr-92	44	25	currency	currency	NOUN
abr-92	44	26	translation	translation	NOUN
abr-92	44	27	”	"	PUNCT
abr-92	44	28	were	be	AUX
abr-92	44	29	generally	generally	ADV
abr-92	44	30	larger	large	ADJ
abr-92	44	31	firms	firm	NOUN
abr-92	44	32	.	.	PUNCT
abr-92	45	1	managements	management	NOUN
abr-92	45	2	tended	tend	VERB
abr-92	45	3	to	to	PART
abr-92	45	4	adopt	adopt	VERB
abr-92	45	5	when	when	SCONJ
abr-92	45	6	the	the	DET
abr-92	45	7	adverse	adverse	ADJ
abr-92	45	8	economic	economic	ADJ
abr-92	45	9	consequences	consequence	NOUN
abr-92	45	10	of	of	ADP
abr-92	45	11	adoption	adoption	NOUN
abr-92	45	12	were	be	AUX
abr-92	45	13	likely	likely	ADJ
abr-92	45	14	to	to	PART
abr-92	45	15	be	be	AUX
abr-92	45	16	minimal	minimal	ADJ
abr-92	45	17	.	.	PUNCT
abr-92	46	1	they	they	PRON
abr-92	46	2	deferred	defer	VERB
abr-92	46	3	adoption	adoption	NOUN
abr-92	46	4	of	of	ADP
abr-92	46	5	the	the	DET
abr-92	46	6	standard	standard	NOUN
abr-92	46	7	to	to	PART
abr-92	46	8	influence	influence	VERB
abr-92	46	9	their	their	PRON
abr-92	46	10	financial	financial	ADJ
abr-92	46	11	performance	performance	NOUN
abr-92	46	12	.	.	PUNCT
abr-92	47	1	the	the	DET
abr-92	47	2	timing	timing	NOUN
abr-92	47	3	of	of	ADP
abr-92	47	4	the	the	DET
abr-92	47	5	adoption	adoption	NOUN
abr-92	47	6	is	be	AUX
abr-92	47	7	a	a	DET
abr-92	47	8	matter	matter	NOUN
abr-92	47	9	related	relate	VERB
abr-92	47	10	to	to	ADP
abr-92	47	11	the	the	DET
abr-92	47	12	objectives	objective	NOUN
abr-92	47	13	of	of	ADP
abr-92	47	14	the	the	DET
abr-92	47	15	managers	manager	NOUN
abr-92	47	16	in	in	ADP
abr-92	47	17	association	association	NOUN
abr-92	47	18	with	with	ADP
abr-92	47	19	the	the	DET
abr-92	47	20	market	market	NOUN
abr-92	47	21	and	and	CCONJ
abr-92	47	22	economic	economic	ADJ
abr-92	47	23	conditions	condition	NOUN
abr-92	47	24	(	(	PUNCT
abr-92	47	25	iatridis	iatridis	PROPN
abr-92	47	26	et	et	PROPN
abr-92	47	27	al	al	PROPN
abr-92	47	28	,	,	PUNCT
abr-92	47	29	2005a	2005a	NUM
abr-92	47	30	)	)	PUNCT
abr-92	47	31	.	.	PUNCT
abr-92	48	1	income	income	NOUN
abr-92	48	2	smoothing	smoothing	NOUN
abr-92	48	3	could	could	AUX
abr-92	48	4	be	be	AUX
abr-92	48	5	mitigated	mitigate	VERB
abr-92	48	6	by	by	ADP
abr-92	48	7	appropriate	appropriate	ADJ
abr-92	48	8	standardization	standardization	NOUN
abr-92	48	9	of	of	ADP
abr-92	48	10	accounting	accounting	NOUN
abr-92	48	11	practice	practice	NOUN
abr-92	48	12	.	.	PUNCT
abr-92	49	1	iatridis	iatridis	NOUN
abr-92	49	2	(	(	PUNCT
abr-92	49	3	2005b	2005b	NUM
abr-92	49	4	)	)	PUNCT
abr-92	49	5	empirically	empirically	ADV
abr-92	49	6	studied	study	VERB
abr-92	49	7	the	the	DET
abr-92	49	8	u.k	u.k	PROPN
abr-92	49	9	.	.	PROPN
abr-92	49	10	stock	stock	NOUN
abr-92	49	11	market	market	NOUN
abr-92	49	12	response	response	NOUN
abr-92	49	13	to	to	ADP
abr-92	49	14	the	the	DET
abr-92	49	15	implementation	implementation	NOUN
abr-92	49	16	of	of	ADP
abr-92	49	17	the	the	DET
abr-92	49	18	1983	1983	NUM
abr-92	49	19	u.k	u.k	PROPN
abr-92	49	20	.	.	PROPN
abr-92	49	21	statement	statement	NOUN
abr-92	49	22	of	of	ADP
abr-92	49	23	standard	standard	ADJ
abr-92	49	24	accounting	accounting	NOUN
abr-92	49	25	practice	practice	NOUN
abr-92	49	26	(	(	PUNCT
abr-92	49	27	ssap	ssap	NOUN
abr-92	49	28	)	)	PUNCT
abr-92	49	29	no	no	INTJ
abr-92	49	30	.	.	NOUN
abr-92	49	31	20	20	NUM
abr-92	49	32	.	.	PUNCT
abr-92	50	1	the	the	DET
abr-92	50	2	stock	stock	NOUN
abr-92	50	3	market	market	NOUN
abr-92	50	4	appeared	appear	VERB
abr-92	50	5	to	to	PART
abr-92	50	6	have	have	AUX
abr-92	50	7	anticipated	anticipate	VERB
abr-92	50	8	the	the	DET
abr-92	50	9	implementation	implementation	NOUN
abr-92	50	10	of	of	ADP
abr-92	50	11	ssap	ssap	NOUN
abr-92	50	12	20	20	NUM
abr-92	50	13	.	.	PUNCT
abr-92	51	1	there	there	PRON
abr-92	51	2	was	be	VERB
abr-92	51	3	a	a	DET
abr-92	51	4	positive	positive	ADJ
abr-92	51	5	stock	stock	NOUN
abr-92	51	6	market	market	NOUN
abr-92	51	7	response	response	NOUN
abr-92	51	8	in	in	ADP
abr-92	51	9	the	the	DET
abr-92	51	10	official	official	ADJ
abr-92	51	11	year	year	NOUN
abr-92	51	12	of	of	ADP
abr-92	51	13	adoption	adoption	NOUN
abr-92	51	14	,	,	PUNCT
abr-92	51	15	resulting	result	VERB
abr-92	51	16	from	from	ADP
abr-92	51	17	the	the	DET
abr-92	51	18	income	income	NOUN
abr-92	51	19	-	-	PUNCT
abr-92	51	20	stabilizing	stabilize	VERB
abr-92	51	21	effects	effect	NOUN
abr-92	51	22	of	of	ADP
abr-92	51	23	the	the	DET
abr-92	51	24	standard	standard	NOUN
abr-92	51	25	.	.	PUNCT
abr-92	52	1	the	the	DET
abr-92	52	2	study	study	NOUN
abr-92	52	3	also	also	ADV
abr-92	52	4	observed	observe	VERB
abr-92	52	5	a	a	DET
abr-92	52	6	significant	significant	ADJ
abr-92	52	7	relationship	relationship	NOUN
abr-92	52	8	between	between	ADP
abr-92	52	9	stock	stock	NOUN
abr-92	52	10	returns	return	NOUN
abr-92	52	11	and	and	CCONJ
abr-92	52	12	the	the	DET
abr-92	52	13	accounting	accounting	NOUN
abr-92	52	14	measures	measure	NOUN
abr-92	52	15	in	in	ADP
abr-92	52	16	the	the	DET
abr-92	52	17	actual	actual	ADJ
abr-92	52	18	adoption	adoption	NOUN
abr-92	52	19	period	period	NOUN
abr-92	52	20	of	of	ADP
abr-92	52	21	the	the	DET
abr-92	52	22	aggregate	aggregate	ADJ
abr-92	52	23	set	set	NOUN
abr-92	52	24	of	of	ADP
abr-92	52	25	adopters	adopter	NOUN
abr-92	52	26	.	.	PUNCT
abr-92	53	1	kwon	kwon	PROPN
abr-92	53	2	(	(	PUNCT
abr-92	53	3	2005	2005	NUM
abr-92	53	4	)	)	PUNCT
abr-92	53	5	showed	show	VERB
abr-92	53	6	that	that	SCONJ
abr-92	53	7	foreign	foreign	ADJ
abr-92	53	8	investors	investor	NOUN
abr-92	53	9	generally	generally	ADV
abr-92	53	10	price	price	VERB
abr-92	53	11	exchange	exchange	NOUN
abr-92	53	12	risk	risk	NOUN
abr-92	53	13	differently	differently	ADV
abr-92	53	14	from	from	ADP
abr-92	53	15	local	local	ADJ
abr-92	53	16	investors	investor	NOUN
abr-92	53	17	,	,	PUNCT
abr-92	53	18	and	and	CCONJ
abr-92	53	19	that	that	SCONJ
abr-92	53	20	the	the	DET
abr-92	53	21	source	source	NOUN
abr-92	53	22	and	and	CCONJ
abr-92	53	23	magnitude	magnitude	NOUN
abr-92	53	24	of	of	ADP
abr-92	53	25	differences	difference	NOUN
abr-92	53	26	in	in	ADP
abr-92	53	27	exchange	exchange	NOUN
abr-92	53	28	risk	risk	NOUN
abr-92	53	29	pricing	pricing	NOUN
abr-92	53	30	vary	vary	VERB
abr-92	53	31	significantly	significantly	ADV
abr-92	53	32	across	across	ADP
abr-92	53	33	countries	country	NOUN
abr-92	53	34	.	.	PUNCT
abr-92	54	1	liu	liu	PROPN
abr-92	54	2	(	(	PUNCT
abr-92	54	3	2006	2006	NUM
abr-92	54	4	)	)	PUNCT
abr-92	54	5	used	use	VERB
abr-92	54	6	an	an	DET
abr-92	54	7	accounting	accounting	NOUN
abr-92	54	8	-	-	PUNCT
abr-92	54	9	based	base	VERB
abr-92	54	10	equity	equity	NOUN
abr-92	54	11	valuation	valuation	NOUN
abr-92	54	12	model	model	NOUN
abr-92	54	13	for	for	ADP
abr-92	54	14	multinational	multinational	ADJ
abr-92	54	15	firms	firm	NOUN
abr-92	54	16	to	to	PART
abr-92	54	17	examine	examine	VERB
abr-92	54	18	the	the	DET
abr-92	54	19	forecasting	forecasting	NOUN
abr-92	54	20	and	and	CCONJ
abr-92	54	21	valuation	valuation	NOUN
abr-92	54	22	properties	property	NOUN
abr-92	54	23	of	of	ADP
abr-92	54	24	foreign	foreign	ADJ
abr-92	54	25	currency	currency	NOUN
abr-92	54	26	translation	translation	NOUN
abr-92	54	27	gains	gain	NOUN
abr-92	54	28	and	and	CCONJ
abr-92	54	29	losses	loss	NOUN
abr-92	54	30	.	.	PUNCT
abr-92	55	1	the	the	DET
abr-92	55	2	study	study	NOUN
abr-92	55	3	found	find	VERB
abr-92	55	4	that	that	SCONJ
abr-92	55	5	translation	translation	NOUN
abr-92	55	6	gains	gain	NOUN
abr-92	55	7	and	and	CCONJ
abr-92	55	8	losses	loss	NOUN
abr-92	55	9	could	could	AUX
abr-92	55	10	be	be	AUX
abr-92	55	11	subdivided	subdivide	VERB
abr-92	55	12	into	into	ADP
abr-92	55	13	a	a	DET
abr-92	55	14	core	core	NOUN
abr-92	55	15	component	component	NOUN
abr-92	55	16	and	and	CCONJ
abr-92	55	17	a	a	DET
abr-92	55	18	transitory	transitory	ADJ
abr-92	55	19	component	component	NOUN
abr-92	55	20	.	.	PUNCT
abr-92	56	1	the	the	DET
abr-92	56	2	combined	combined	ADJ
abr-92	56	3	effect	effect	NOUN
abr-92	56	4	was	be	AUX
abr-92	56	5	that	that	SCONJ
abr-92	56	6	translation	translation	NOUN
abr-92	56	7	gains	gain	NOUN
abr-92	56	8	and	and	CCONJ
abr-92	56	9	losses	loss	NOUN
abr-92	56	10	were	be	AUX
abr-92	56	11	more	more	ADV
abr-92	56	12	transitory	transitory	ADJ
abr-92	56	13	than	than	ADP
abr-92	56	14	transitory	transitory	ADJ
abr-92	56	15	earnings	earning	NOUN
abr-92	56	16	.	.	PUNCT
abr-92	57	1	chambers	chamber	NOUN
abr-92	57	2	et	et	PROPN
abr-92	57	3	al	al	PROPN
abr-92	57	4	.	.	PUNCT
abr-92	58	1	(	(	PUNCT
abr-92	58	2	2007	2007	NUM
abr-92	58	3	)	)	PUNCT
abr-92	58	4	provided	provide	VERB
abr-92	58	5	evidence	evidence	NOUN
abr-92	58	6	that	that	SCONJ
abr-92	58	7	other	other	ADJ
abr-92	58	8	comprehensive	comprehensive	ADJ
abr-92	58	9	income	income	NOUN
abr-92	58	10	is	be	AUX
abr-92	58	11	priced	price	VERB
abr-92	58	12	by	by	ADP
abr-92	58	13	investors	investor	NOUN
abr-92	58	14	on	on	ADP
abr-92	58	15	a	a	DET
abr-92	58	16	dollar	dollar	NOUN
abr-92	58	17	-	-	PUNCT
abr-92	58	18	for	for	ADP
abr-92	58	19	-	-	PUNCT
abr-92	58	20	dollar	dollar	NOUN
abr-92	58	21	basis	basis	NOUN
abr-92	58	22	.	.	PUNCT
abr-92	59	1	two	two	NUM
abr-92	59	2	components	component	NOUN
abr-92	59	3	of	of	ADP
abr-92	59	4	other	other	ADJ
abr-92	59	5	comprehensive	comprehensive	ADJ
abr-92	59	6	income	income	NOUN
abr-92	59	7	,	,	PUNCT
abr-92	59	8	foreign	foreign	ADJ
abr-92	59	9	currency	currency	NOUN
abr-92	59	10	translation	translation	NOUN
abr-92	59	11	adjustment	adjustment	NOUN
abr-92	59	12	and	and	CCONJ
abr-92	59	13	unrealized	unrealized	ADJ
abr-92	59	14	gains	gain	NOUN
abr-92	59	15	and	and	CCONJ
abr-92	59	16	losses	loss	NOUN
abr-92	59	17	on	on	ADP
abr-92	59	18	available	available	ADJ
abr-92	59	19	-	-	PUNCT
abr-92	59	20	for	for	ADP
abr-92	59	21	-	-	PUNCT
abr-92	59	22	sale	sale	NOUN
abr-92	59	23	securities	security	NOUN
abr-92	59	24	,	,	PUNCT
abr-92	59	25	were	be	AUX
abr-92	59	26	found	find	VERB
abr-92	59	27	to	to	PART
abr-92	59	28	be	be	AUX
abr-92	59	29	priced	price	VERB
abr-92	59	30	by	by	ADP
abr-92	59	31	investors	investor	NOUN
abr-92	59	32	.	.	PUNCT
abr-92	60	1	but	but	CCONJ
abr-92	60	2	the	the	DET
abr-92	60	3	study	study	NOUN
abr-92	60	4	suggested	suggest	VERB
abr-92	60	5	that	that	SCONJ
abr-92	60	6	investors	investor	NOUN
abr-92	60	7	pay	pay	VERB
abr-92	60	8	greater	great	ADJ
abr-92	60	9	attention	attention	NOUN
abr-92	60	10	to	to	ADP
abr-92	60	11	other	other	ADJ
abr-92	60	12	comprehensive	comprehensive	ADJ
abr-92	60	13	information	information	NOUN
abr-92	60	14	reported	report	VERB
abr-92	60	15	in	in	ADP
abr-92	60	16	the	the	DET
abr-92	60	17	statement	statement	NOUN
abr-92	60	18	of	of	ADP
abr-92	60	19	changes	change	NOUN
abr-92	60	20	in	in	ADP
abr-92	60	21	equity	equity	NOUN
abr-92	60	22	,	,	PUNCT
abr-92	60	23	rather	rather	ADV
abr-92	60	24	than	than	ADP
abr-92	60	25	in	in	ADP
abr-92	60	26	a	a	DET
abr-92	60	27	statement	statement	NOUN
abr-92	60	28	of	of	ADP
abr-92	60	29	financial	financial	ADJ
abr-92	60	30	performance	performance	NOUN
abr-92	60	31	.	.	PUNCT
abr-92	61	1	holt	holt	PROPN
abr-92	61	2	(	(	PUNCT
abr-92	61	3	2006	2006	NUM
abr-92	61	4	)	)	PUNCT
abr-92	61	5	empirically	empirically	ADV
abr-92	61	6	compared	compare	VERB
abr-92	61	7	the	the	DET
abr-92	61	8	variability	variability	NOUN
abr-92	61	9	of	of	ADP
abr-92	61	10	reported	report	VERB
abr-92	61	11	earnings	earning	NOUN
abr-92	61	12	resulting	result	VERB
abr-92	61	13	from	from	ADP
abr-92	61	14	eight	eight	NUM
abr-92	61	15	foreign	foreign	ADJ
abr-92	61	16	currency	currency	NOUN
abr-92	61	17	translation	translation	NOUN
abr-92	61	18	methods	method	NOUN
abr-92	61	19	.	.	PUNCT
abr-92	62	1	the	the	DET
abr-92	62	2	current	current	ADJ
abr-92	62	3	rate	rate	NOUN
abr-92	62	4	method	method	NOUN
abr-92	62	5	with	with	ADP
abr-92	62	6	non	non	ADJ
abr-92	62	7	-	-	ADJ
abr-92	62	8	deferral	deferral	ADJ
abr-92	62	9	of	of	ADP
abr-92	62	10	translation	translation	NOUN
abr-92	62	11	gains	gain	NOUN
abr-92	62	12	and	and	CCONJ
abr-92	62	13	losses	loss	NOUN
abr-92	62	14	resulted	result	VERB
abr-92	62	15	in	in	ADP
abr-92	62	16	the	the	DET
abr-92	62	17	highest	high	ADJ
abr-92	62	18	average	average	ADJ
abr-92	62	19	variability	variability	NOUN
abr-92	62	20	of	of	ADP
abr-92	62	21	earnings	earning	NOUN
abr-92	62	22	,	,	PUNCT
abr-92	62	23	and	and	CCONJ
abr-92	62	24	price	price	NOUN
abr-92	62	25	parity	parity	NOUN
abr-92	62	26	methods	method	NOUN
abr-92	62	27	resulted	result	VERB
abr-92	62	28	in	in	ADP
abr-92	62	29	lower	low	ADJ
abr-92	62	30	variability	variability	NOUN
abr-92	62	31	than	than	ADP
abr-92	62	32	exchange	exchange	NOUN
abr-92	62	33	rate	rate	NOUN
abr-92	62	34	methods	method	NOUN
abr-92	62	35	as	as	SCONJ
abr-92	62	36	reflected	reflect	VERB
abr-92	62	37	by	by	ADP
abr-92	62	38	the	the	DET
abr-92	62	39	average	average	ADJ
abr-92	62	40	coefficients	coefficient	NOUN
abr-92	62	41	of	of	ADP
abr-92	62	42	variation	variation	NOUN
abr-92	62	43	of	of	ADP
abr-92	62	44	the	the	DET
abr-92	62	45	study	study	NOUN
abr-92	62	46	companies	company	NOUN
abr-92	62	47	.	.	PUNCT
abr-92	63	1	however	however	ADV
abr-92	63	2	,	,	PUNCT
abr-92	63	3	results	result	NOUN
abr-92	63	4	were	be	AUX
abr-92	63	5	highly	highly	ADV
abr-92	63	6	firm	firm	ADJ
abr-92	63	7	specific	specific	ADJ
abr-92	63	8	.	.	PUNCT
abr-92	64	1	holt	holt	PROPN
abr-92	64	2	advances	advance	NOUN
abr-92	64	3	in	in	ADP
abr-92	64	4	business	business	NOUN
abr-92	64	5	research	research	NOUN
abr-92	64	6	2012	2012	NUM
abr-92	64	7	,	,	PUNCT
abr-92	64	8	vol	vol	NOUN
abr-92	64	9	.	.	PROPN
abr-92	65	1	3	3	NUM
abr-92	65	2	,	,	PUNCT
abr-92	65	3	no	no	INTJ
abr-92	65	4	.	.	NOUN
abr-92	65	5	1	1	NUM
abr-92	65	6	,	,	PUNCT
abr-92	65	7	113	113	NUM
abr-92	65	8	-	-	SYM
abr-92	65	9	119	119	NUM
abr-92	65	10	115	115	NUM
abr-92	65	11	methodology	methodology	NOUN
abr-92	65	12	the	the	DET
abr-92	65	13	purposes	purpose	NOUN
abr-92	65	14	of	of	ADP
abr-92	65	15	this	this	DET
abr-92	65	16	study	study	NOUN
abr-92	65	17	were	be	AUX
abr-92	65	18	achieved	achieve	VERB
abr-92	65	19	by	by	ADP
abr-92	65	20	taking	take	VERB
abr-92	65	21	the	the	DET
abr-92	65	22	following	follow	VERB
abr-92	65	23	steps	step	NOUN
abr-92	65	24	:	:	PUNCT
abr-92	65	25	sixty	sixty	NUM
abr-92	65	26	u.s	u.s	PROPN
abr-92	65	27	.	.	PROPN
abr-92	65	28	companies	company	NOUN
abr-92	65	29	were	be	AUX
abr-92	65	30	selected	select	VERB
abr-92	65	31	at	at	ADP
abr-92	65	32	random	random	ADJ
abr-92	65	33	to	to	PART
abr-92	65	34	build	build	VERB
abr-92	65	35	a	a	DET
abr-92	65	36	data	data	NOUN
abr-92	65	37	base	base	NOUN
abr-92	65	38	of	of	ADP
abr-92	65	39	pre	pre	ADJ
abr-92	65	40	-	-	ADJ
abr-92	65	41	translation	translation	ADJ
abr-92	65	42	financial	financial	ADJ
abr-92	65	43	statements	statement	NOUN
abr-92	65	44	.	.	PUNCT
abr-92	66	1	to	to	PART
abr-92	66	2	be	be	AUX
abr-92	66	3	eligible	eligible	ADJ
abr-92	66	4	for	for	ADP
abr-92	66	5	inclusion	inclusion	NOUN
abr-92	66	6	in	in	ADP
abr-92	66	7	the	the	DET
abr-92	66	8	sample	sample	NOUN
abr-92	66	9	,	,	PUNCT
abr-92	66	10	a	a	DET
abr-92	66	11	company	company	NOUN
abr-92	66	12	must	must	AUX
abr-92	66	13	have	have	AUX
abr-92	66	14	had	have	VERB
abr-92	66	15	annual	annual	ADJ
abr-92	66	16	financial	financial	ADJ
abr-92	66	17	statements	statement	NOUN
abr-92	66	18	available	available	ADJ
abr-92	66	19	for	for	ADP
abr-92	66	20	ten	ten	NUM
abr-92	66	21	consecutive	consecutive	ADJ
abr-92	66	22	years	year	NOUN
abr-92	66	23	ending	end	VERB
abr-92	66	24	in	in	ADP
abr-92	66	25	2009	2009	NUM
abr-92	66	26	.	.	PUNCT
abr-92	67	1	the	the	DET
abr-92	67	2	financial	financial	ADJ
abr-92	67	3	statements	statement	NOUN
abr-92	67	4	of	of	ADP
abr-92	67	5	each	each	PRON
abr-92	67	6	of	of	ADP
abr-92	67	7	the	the	DET
abr-92	67	8	sixty	sixty	ADJ
abr-92	67	9	u.s	u.s	PROPN
abr-92	67	10	.	.	PROPN
abr-92	67	11	companies	company	NOUN
abr-92	67	12	were	be	AUX
abr-92	67	13	translated	translate	VERB
abr-92	67	14	from	from	ADP
abr-92	67	15	u.s	u.s	PROPN
abr-92	67	16	.	.	PROPN
abr-92	67	17	dollars	dollar	NOUN
abr-92	67	18	to	to	ADP
abr-92	67	19	euros	euro	NOUN
abr-92	67	20	,	,	PUNCT
abr-92	67	21	using	use	VERB
abr-92	67	22	each	each	PRON
abr-92	67	23	of	of	ADP
abr-92	67	24	the	the	DET
abr-92	67	25	three	three	NUM
abr-92	67	26	translation	translation	NOUN
abr-92	67	27	methods	method	NOUN
abr-92	67	28	described	describe	VERB
abr-92	67	29	below	below	ADV
abr-92	67	30	,	,	PUNCT
abr-92	67	31	for	for	ADP
abr-92	67	32	each	each	PRON
abr-92	67	33	of	of	ADP
abr-92	67	34	the	the	DET
abr-92	67	35	five	five	NUM
abr-92	67	36	years	year	NOUN
abr-92	67	37	2005	2005	NUM
abr-92	67	38	-	-	SYM
abr-92	67	39	2009	2009	NUM
abr-92	67	40	,	,	PUNCT
abr-92	67	41	a	a	DET
abr-92	67	42	total	total	NOUN
abr-92	67	43	of	of	ADP
abr-92	67	44	900	900	NUM
abr-92	67	45	financial	financial	ADJ
abr-92	67	46	statement	statement	NOUN
abr-92	67	47	translations	translation	NOUN
abr-92	67	48	.	.	PUNCT
abr-92	68	1	pre	pre	ADJ
abr-92	68	2	-	-	ADJ
abr-92	68	3	translation	translation	ADJ
abr-92	68	4	accounting	accounting	NOUN
abr-92	68	5	numbers	number	NOUN
abr-92	68	6	were	be	AUX
abr-92	68	7	needed	need	VERB
abr-92	68	8	for	for	ADP
abr-92	68	9	ten	ten	NUM
abr-92	68	10	years	year	NOUN
abr-92	68	11	(	(	PUNCT
abr-92	68	12	2000	2000	NUM
abr-92	68	13	-	-	SYM
abr-92	68	14	2009	2009	NUM
abr-92	68	15	)	)	PUNCT
abr-92	68	16	in	in	ADP
abr-92	68	17	order	order	NOUN
abr-92	68	18	to	to	PART
abr-92	68	19	generate	generate	VERB
abr-92	68	20	the	the	DET
abr-92	68	21	temporal	temporal	ADJ
abr-92	68	22	characteristics	characteristic	NOUN
abr-92	68	23	of	of	ADP
abr-92	68	24	certain	certain	ADJ
abr-92	68	25	accounts	account	NOUN
abr-92	68	26	,	,	PUNCT
abr-92	68	27	such	such	ADJ
abr-92	68	28	as	as	ADP
abr-92	68	29	fixed	fix	VERB
abr-92	68	30	assets	asset	NOUN
abr-92	68	31	.	.	PUNCT
abr-92	69	1	for	for	ADP
abr-92	69	2	each	each	PRON
abr-92	69	3	of	of	ADP
abr-92	69	4	the	the	DET
abr-92	69	5	three	three	NUM
abr-92	69	6	translation	translation	NOUN
abr-92	69	7	methods	method	NOUN
abr-92	69	8	,	,	PUNCT
abr-92	69	9	the	the	DET
abr-92	69	10	translated	translate	VERB
abr-92	69	11	numbers	number	NOUN
abr-92	69	12	were	be	AUX
abr-92	69	13	used	use	VERB
abr-92	69	14	to	to	PART
abr-92	69	15	calculate	calculate	VERB
abr-92	69	16	the	the	DET
abr-92	69	17	reported	report	VERB
abr-92	69	18	earnings	earning	NOUN
abr-92	69	19	to	to	ADP
abr-92	69	20	price	price	NOUN
abr-92	69	21	ratio	ratio	NOUN
abr-92	69	22	for	for	ADP
abr-92	69	23	each	each	PRON
abr-92	69	24	of	of	ADP
abr-92	69	25	the	the	DET
abr-92	69	26	five	five	NUM
abr-92	69	27	years	year	NOUN
abr-92	69	28	,	,	PUNCT
abr-92	69	29	for	for	ADP
abr-92	69	30	each	each	PRON
abr-92	69	31	of	of	ADP
abr-92	69	32	the	the	DET
abr-92	69	33	sixty	sixty	NUM
abr-92	69	34	companies	company	NOUN
abr-92	69	35	.	.	PUNCT
abr-92	70	1	the	the	DET
abr-92	70	2	market	market	NOUN
abr-92	70	3	value	value	NOUN
abr-92	70	4	per	per	ADP
abr-92	70	5	share	share	NOUN
abr-92	70	6	was	be	AUX
abr-92	70	7	the	the	DET
abr-92	70	8	end	end	VERB
abr-92	70	9	-	-	PUNCT
abr-92	70	10	of	of	ADP
abr-92	70	11	-	-	PUNCT
abr-92	70	12	the	the	DET
abr-92	70	13	-	-	PUNCT
abr-92	70	14	year	year	NOUN
abr-92	70	15	price	price	NOUN
abr-92	70	16	per	per	ADP
abr-92	70	17	common	common	ADJ
abr-92	70	18	share	share	NOUN
abr-92	70	19	,	,	PUNCT
abr-92	70	20	translated	translate	VERB
abr-92	70	21	into	into	ADP
abr-92	70	22	euros	euro	NOUN
abr-92	70	23	at	at	ADP
abr-92	70	24	the	the	DET
abr-92	70	25	spot	spot	NOUN
abr-92	70	26	exchange	exchange	NOUN
abr-92	70	27	rate	rate	NOUN
abr-92	70	28	.	.	PUNCT
abr-92	71	1	in	in	ADP
abr-92	71	2	each	each	PRON
abr-92	71	3	of	of	ADP
abr-92	71	4	the	the	DET
abr-92	71	5	three	three	NUM
abr-92	71	6	translation	translation	NOUN
abr-92	71	7	methods	method	NOUN
abr-92	71	8	studied	study	VERB
abr-92	71	9	,	,	PUNCT
abr-92	71	10	there	there	PRON
abr-92	71	11	is	be	VERB
abr-92	71	12	a	a	DET
abr-92	71	13	translation	translation	NOUN
abr-92	71	14	gain	gain	NOUN
abr-92	71	15	or	or	CCONJ
abr-92	71	16	loss	loss	NOUN
abr-92	71	17	in	in	ADP
abr-92	71	18	each	each	DET
abr-92	71	19	accounting	accounting	NOUN
abr-92	71	20	period	period	NOUN
abr-92	71	21	.	.	PUNCT
abr-92	72	1	this	this	DET
abr-92	72	2	gain	gain	NOUN
abr-92	72	3	or	or	CCONJ
abr-92	72	4	loss	loss	NOUN
abr-92	72	5	was	be	AUX
abr-92	72	6	included	include	VERB
abr-92	72	7	in	in	ADP
abr-92	72	8	the	the	DET
abr-92	72	9	reported	report	VERB
abr-92	72	10	earnings	earning	NOUN
abr-92	72	11	number	number	NOUN
abr-92	72	12	for	for	ADP
abr-92	72	13	study	study	NOUN
abr-92	72	14	purposes	purpose	NOUN
abr-92	72	15	.	.	PUNCT
abr-92	73	1	during	during	ADP
abr-92	73	2	the	the	DET
abr-92	73	3	sfas	sfas	NOUN
abr-92	73	4	#	#	SYM
abr-92	73	5	8	8	NUM
abr-92	73	6	and	and	CCONJ
abr-92	73	7	sfas	sfas	NOUN
abr-92	73	8	#	#	SYM
abr-92	73	9	52	52	NUM
abr-92	73	10	era	era	NOUN
abr-92	73	11	,	,	PUNCT
abr-92	73	12	the	the	DET
abr-92	73	13	issue	issue	NOUN
abr-92	73	14	was	be	AUX
abr-92	73	15	whether	whether	SCONJ
abr-92	73	16	these	these	DET
abr-92	73	17	gains	gain	NOUN
abr-92	73	18	and	and	CCONJ
abr-92	73	19	losses	loss	NOUN
abr-92	73	20	should	should	AUX
abr-92	73	21	be	be	AUX
abr-92	73	22	included	include	VERB
abr-92	73	23	in	in	ADP
abr-92	73	24	reported	report	VERB
abr-92	73	25	earnings	earning	NOUN
abr-92	73	26	or	or	CCONJ
abr-92	73	27	deferred	defer	VERB
abr-92	73	28	by	by	ADP
abr-92	73	29	bypassing	bypass	VERB
abr-92	73	30	the	the	DET
abr-92	73	31	income	income	NOUN
abr-92	73	32	statement	statement	NOUN
abr-92	73	33	and	and	CCONJ
abr-92	73	34	reporting	report	VERB
abr-92	73	35	them	they	PRON
abr-92	73	36	on	on	ADP
abr-92	73	37	a	a	DET
abr-92	73	38	separate	separate	ADJ
abr-92	73	39	line	line	NOUN
abr-92	73	40	on	on	ADP
abr-92	73	41	the	the	DET
abr-92	73	42	balance	balance	NOUN
abr-92	73	43	sheet	sheet	NOUN
abr-92	73	44	.	.	PUNCT
abr-92	74	1	in	in	ADP
abr-92	74	2	more	more	ADV
abr-92	74	3	recent	recent	ADJ
abr-92	74	4	years	year	NOUN
abr-92	74	5	,	,	PUNCT
abr-92	74	6	the	the	DET
abr-92	74	7	translation	translation	NOUN
abr-92	74	8	gains	gain	NOUN
abr-92	74	9	and	and	CCONJ
abr-92	74	10	losses	loss	NOUN
abr-92	74	11	are	be	AUX
abr-92	74	12	shown	show	VERB
abr-92	74	13	in	in	ADP
abr-92	74	14	other	other	ADJ
abr-92	74	15	comprehensive	comprehensive	ADJ
abr-92	74	16	income	income	NOUN
abr-92	74	17	on	on	ADP
abr-92	74	18	the	the	DET
abr-92	74	19	income	income	NOUN
abr-92	74	20	statement	statement	NOUN
abr-92	74	21	,	,	PUNCT
abr-92	74	22	following	follow	VERB
abr-92	74	23	the	the	DET
abr-92	74	24	net	net	ADJ
abr-92	74	25	income	income	NOUN
abr-92	74	26	number	number	NOUN
abr-92	74	27	.	.	PUNCT
abr-92	75	1	the	the	DET
abr-92	75	2	present	present	ADJ
abr-92	75	3	study	study	NOUN
abr-92	75	4	does	do	AUX
abr-92	75	5	not	not	PART
abr-92	75	6	attempt	attempt	VERB
abr-92	75	7	to	to	PART
abr-92	75	8	resolve	resolve	VERB
abr-92	75	9	the	the	DET
abr-92	75	10	issue	issue	NOUN
abr-92	75	11	of	of	ADP
abr-92	75	12	where	where	SCONJ
abr-92	75	13	these	these	DET
abr-92	75	14	translation	translation	NOUN
abr-92	75	15	gains	gain	NOUN
abr-92	75	16	and	and	CCONJ
abr-92	75	17	losses	loss	NOUN
abr-92	75	18	should	should	AUX
abr-92	75	19	be	be	AUX
abr-92	75	20	shown	show	VERB
abr-92	75	21	on	on	ADP
abr-92	75	22	the	the	DET
abr-92	75	23	financial	financial	ADJ
abr-92	75	24	statements	statement	NOUN
abr-92	75	25	.	.	PUNCT
abr-92	76	1	but	but	CCONJ
abr-92	76	2	it	it	PRON
abr-92	76	3	is	be	AUX
abr-92	76	4	reasonable	reasonable	ADJ
abr-92	76	5	to	to	PART
abr-92	76	6	suppose	suppose	VERB
abr-92	76	7	that	that	SCONJ
abr-92	76	8	an	an	DET
abr-92	76	9	efficient	efficient	ADJ
abr-92	76	10	market	market	NOUN
abr-92	76	11	would	would	AUX
abr-92	76	12	see	see	VERB
abr-92	76	13	through	through	ADP
abr-92	76	14	the	the	DET
abr-92	76	15	location	location	NOUN
abr-92	76	16	of	of	ADP
abr-92	76	17	these	these	DET
abr-92	76	18	numbers	number	NOUN
abr-92	76	19	,	,	PUNCT
abr-92	76	20	as	as	ADV
abr-92	76	21	long	long	ADV
abr-92	76	22	as	as	SCONJ
abr-92	76	23	the	the	DET
abr-92	76	24	amounts	amount	NOUN
abr-92	76	25	of	of	ADP
abr-92	76	26	the	the	DET
abr-92	76	27	gains	gain	NOUN
abr-92	76	28	and	and	CCONJ
abr-92	76	29	losses	loss	NOUN
abr-92	76	30	are	be	AUX
abr-92	76	31	disclosed	disclose	VERB
abr-92	76	32	.	.	PUNCT
abr-92	77	1	including	include	VERB
abr-92	77	2	them	they	PRON
abr-92	77	3	in	in	ADP
abr-92	77	4	the	the	DET
abr-92	77	5	reported	report	VERB
abr-92	77	6	earnings	earning	NOUN
abr-92	77	7	for	for	ADP
abr-92	77	8	study	study	NOUN
abr-92	77	9	purposes	purpose	NOUN
abr-92	77	10	provides	provide	VERB
abr-92	77	11	appropriate	appropriate	ADJ
abr-92	77	12	numbers	number	NOUN
abr-92	77	13	for	for	ADP
abr-92	77	14	comparing	compare	VERB
abr-92	77	15	the	the	DET
abr-92	77	16	three	three	NUM
abr-92	77	17	translation	translation	NOUN
abr-92	77	18	methods	method	NOUN
abr-92	77	19	against	against	ADP
abr-92	77	20	the	the	DET
abr-92	77	21	black	black	ADJ
abr-92	77	22	normative	normative	ADJ
abr-92	77	23	criterion	criterion	NOUN
abr-92	77	24	.	.	PUNCT
abr-92	78	1	for	for	ADP
abr-92	78	2	each	each	DET
abr-92	78	3	year	year	NOUN
abr-92	78	4	,	,	PUNCT
abr-92	78	5	and	and	CCONJ
abr-92	78	6	for	for	ADP
abr-92	78	7	each	each	PRON
abr-92	78	8	of	of	ADP
abr-92	78	9	the	the	DET
abr-92	78	10	three	three	NUM
abr-92	78	11	translation	translation	NOUN
abr-92	78	12	methods	method	NOUN
abr-92	78	13	,	,	PUNCT
abr-92	78	14	the	the	DET
abr-92	78	15	reported	report	VERB
abr-92	78	16	earnings	earning	NOUN
abr-92	78	17	to	to	ADP
abr-92	78	18	price	price	NOUN
abr-92	78	19	ratios	ratio	NOUN
abr-92	78	20	were	be	AUX
abr-92	78	21	rank	rank	NOUN
abr-92	78	22	ordered	order	VERB
abr-92	78	23	and	and	CCONJ
abr-92	78	24	arranged	arrange	VERB
abr-92	78	25	into	into	ADP
abr-92	78	26	quartiles	quartile	NOUN
abr-92	78	27	(	(	PUNCT
abr-92	78	28	fifteen	fifteen	NUM
abr-92	78	29	companies	company	NOUN
abr-92	78	30	in	in	ADP
abr-92	78	31	each	each	DET
abr-92	78	32	quartile	quartile	NOUN
abr-92	78	33	)	)	PUNCT
abr-92	78	34	.	.	PUNCT
abr-92	79	1	the	the	DET
abr-92	79	2	average	average	NOUN
abr-92	79	3	of	of	ADP
abr-92	79	4	the	the	DET
abr-92	79	5	first	first	ADJ
abr-92	79	6	quartile	quartile	NOUN
abr-92	79	7	numbers	number	NOUN
abr-92	79	8	was	be	AUX
abr-92	79	9	divided	divide	VERB
abr-92	79	10	by	by	ADP
abr-92	79	11	the	the	DET
abr-92	79	12	average	average	NOUN
abr-92	79	13	of	of	ADP
abr-92	79	14	the	the	DET
abr-92	79	15	third	third	ADJ
abr-92	79	16	quartile	quartile	ADJ
abr-92	79	17	number	number	NOUN
abr-92	79	18	,	,	PUNCT
abr-92	79	19	in	in	ADP
abr-92	79	20	accordance	accordance	NOUN
abr-92	79	21	with	with	ADP
abr-92	79	22	the	the	DET
abr-92	79	23	black	black	ADJ
abr-92	79	24	methodology	methodology	NOUN
abr-92	79	25	,	,	PUNCT
abr-92	79	26	for	for	ADP
abr-92	79	27	each	each	PRON
abr-92	79	28	of	of	ADP
abr-92	79	29	the	the	DET
abr-92	79	30	three	three	NUM
abr-92	79	31	translation	translation	NOUN
abr-92	79	32	methods	method	NOUN
abr-92	79	33	,	,	PUNCT
abr-92	79	34	for	for	ADP
abr-92	79	35	each	each	PRON
abr-92	79	36	of	of	ADP
abr-92	79	37	the	the	DET
abr-92	79	38	five	five	NUM
abr-92	79	39	years	year	NOUN
abr-92	79	40	in	in	ADP
abr-92	79	41	the	the	DET
abr-92	79	42	study	study	NOUN
abr-92	79	43	.	.	PUNCT
abr-92	80	1	determination	determination	NOUN
abr-92	80	2	of	of	ADP
abr-92	80	3	temporal	temporal	ADJ
abr-92	80	4	characteristics	characteristic	NOUN
abr-92	80	5	all	all	DET
abr-92	80	6	foreign	foreign	ADJ
abr-92	80	7	currency	currency	NOUN
abr-92	80	8	translation	translation	NOUN
abr-92	80	9	methods	method	NOUN
abr-92	80	10	require	require	VERB
abr-92	80	11	that	that	SCONJ
abr-92	80	12	certain	certain	ADJ
abr-92	80	13	accounts	account	NOUN
abr-92	80	14	be	be	AUX
abr-92	80	15	translated	translate	VERB
abr-92	80	16	at	at	ADP
abr-92	80	17	the	the	DET
abr-92	80	18	historical	historical	ADJ
abr-92	80	19	rate	rate	NOUN
abr-92	80	20	,	,	PUNCT
abr-92	80	21	the	the	DET
abr-92	80	22	exchange	exchange	NOUN
abr-92	80	23	rate	rate	NOUN
abr-92	80	24	that	that	PRON
abr-92	80	25	was	be	AUX
abr-92	80	26	in	in	ADP
abr-92	80	27	effect	effect	NOUN
abr-92	80	28	at	at	ADP
abr-92	80	29	the	the	DET
abr-92	80	30	point	point	NOUN
abr-92	80	31	in	in	ADP
abr-92	80	32	time	time	NOUN
abr-92	80	33	an	an	DET
abr-92	80	34	asset	asset	NOUN
abr-92	80	35	was	be	AUX
abr-92	80	36	acquired	acquire	VERB
abr-92	80	37	,	,	PUNCT
abr-92	80	38	a	a	DET
abr-92	80	39	liability	liability	NOUN
abr-92	80	40	was	be	AUX
abr-92	80	41	incurred	incur	VERB
abr-92	80	42	,	,	PUNCT
abr-92	80	43	a	a	DET
abr-92	80	44	revenue	revenue	NOUN
abr-92	80	45	or	or	CCONJ
abr-92	80	46	expense	expense	NOUN
abr-92	80	47	was	be	AUX
abr-92	80	48	recognized	recognize	VERB
abr-92	80	49	,	,	PUNCT
abr-92	80	50	or	or	CCONJ
abr-92	80	51	an	an	DET
abr-92	80	52	element	element	NOUN
abr-92	80	53	of	of	ADP
abr-92	80	54	owners	owner	NOUN
abr-92	80	55	’	'	PUNCT
abr-92	80	56	equity	equity	NOUN
abr-92	80	57	was	be	AUX
abr-92	80	58	recorded	record	VERB
abr-92	80	59	.	.	PUNCT
abr-92	81	1	such	such	DET
abr-92	81	2	a	a	DET
abr-92	81	3	point	point	NOUN
abr-92	81	4	in	in	ADP
abr-92	81	5	time	time	NOUN
abr-92	81	6	is	be	AUX
abr-92	81	7	referred	refer	VERB
abr-92	81	8	to	to	ADP
abr-92	81	9	in	in	ADP
abr-92	81	10	the	the	DET
abr-92	81	11	present	present	ADJ
abr-92	81	12	study	study	NOUN
abr-92	81	13	as	as	ADP
abr-92	81	14	a	a	DET
abr-92	81	15	“	"	PUNCT
abr-92	81	16	temporal	temporal	ADJ
abr-92	81	17	reference	reference	NOUN
abr-92	81	18	.	.	PUNCT
abr-92	81	19	”	"	PUNCT
abr-92	82	1	since	since	SCONJ
abr-92	82	2	some	some	DET
abr-92	82	3	account	account	NOUN
abr-92	82	4	balances	balance	NOUN
abr-92	82	5	(	(	PUNCT
abr-92	82	6	such	such	ADJ
abr-92	82	7	as	as	ADP
abr-92	82	8	fixed	fix	VERB
abr-92	82	9	assets	asset	NOUN
abr-92	82	10	and	and	CCONJ
abr-92	82	11	long	long	ADJ
abr-92	82	12	-	-	PUNCT
abr-92	82	13	term	term	NOUN
abr-92	82	14	debt	debt	NOUN
abr-92	82	15	)	)	PUNCT
abr-92	82	16	are	be	AUX
abr-92	82	17	the	the	DET
abr-92	82	18	result	result	NOUN
abr-92	82	19	of	of	ADP
abr-92	82	20	numerous	numerous	ADJ
abr-92	82	21	transactions	transaction	NOUN
abr-92	82	22	over	over	ADP
abr-92	82	23	a	a	DET
abr-92	82	24	considerable	considerable	ADJ
abr-92	82	25	period	period	NOUN
abr-92	82	26	of	of	ADP
abr-92	82	27	time	time	NOUN
abr-92	82	28	,	,	PUNCT
abr-92	82	29	such	such	ADJ
abr-92	82	30	account	account	NOUN
abr-92	82	31	balances	balance	NOUN
abr-92	82	32	are	be	AUX
abr-92	82	33	made	make	VERB
abr-92	82	34	up	up	ADP
abr-92	82	35	of	of	ADP
abr-92	82	36	“	"	PUNCT
abr-92	82	37	components	component	NOUN
abr-92	82	38	,	,	PUNCT
abr-92	82	39	”	"	PUNCT
abr-92	82	40	each	each	PRON
abr-92	82	41	consisting	consist	VERB
abr-92	82	42	of	of	ADP
abr-92	82	43	a	a	DET
abr-92	82	44	dollar	dollar	NOUN
abr-92	82	45	(	(	PUNCT
abr-92	82	46	or	or	CCONJ
abr-92	82	47	other	other	ADJ
abr-92	82	48	currency	currency	NOUN
abr-92	82	49	)	)	PUNCT
abr-92	82	50	amount	amount	NOUN
abr-92	82	51	and	and	CCONJ
abr-92	82	52	a	a	DET
abr-92	82	53	temporal	temporal	ADJ
abr-92	82	54	reference	reference	NOUN
abr-92	82	55	.	.	PUNCT
abr-92	83	1	the	the	DET
abr-92	83	2	set	set	NOUN
abr-92	83	3	of	of	ADP
abr-92	83	4	all	all	DET
abr-92	83	5	such	such	ADJ
abr-92	83	6	components	component	NOUN
abr-92	83	7	is	be	AUX
abr-92	83	8	referred	refer	VERB
abr-92	83	9	to	to	ADP
abr-92	83	10	in	in	ADP
abr-92	83	11	the	the	DET
abr-92	83	12	present	present	ADJ
abr-92	83	13	study	study	NOUN
abr-92	83	14	as	as	ADP
abr-92	83	15	the	the	DET
abr-92	83	16	“	"	PUNCT
abr-92	83	17	temporal	temporal	ADJ
abr-92	83	18	characteristics	characteristic	NOUN
abr-92	83	19	”	"	PUNCT
abr-92	83	20	of	of	ADP
abr-92	83	21	a	a	DET
abr-92	83	22	specific	specific	ADJ
abr-92	83	23	account	account	NOUN
abr-92	83	24	balance	balance	NOUN
abr-92	83	25	.	.	PUNCT
abr-92	84	1	this	this	DET
abr-92	84	2	set	set	NOUN
abr-92	84	3	thus	thus	ADV
abr-92	84	4	represents	represent	VERB
abr-92	84	5	and	and	CCONJ
abr-92	84	6	describes	describe	VERB
abr-92	84	7	a	a	DET
abr-92	84	8	distribution	distribution	NOUN
abr-92	84	9	of	of	ADP
abr-92	84	10	ages	age	NOUN
abr-92	84	11	and	and	CCONJ
abr-92	84	12	related	relate	VERB
abr-92	84	13	currency	currency	NOUN
abr-92	84	14	amounts	amount	NOUN
abr-92	84	15	of	of	ADP
abr-92	84	16	the	the	DET
abr-92	84	17	account	account	NOUN
abr-92	84	18	balance	balance	NOUN
abr-92	84	19	.	.	PUNCT
abr-92	85	1	before	before	ADP
abr-92	85	2	translating	translate	VERB
abr-92	85	3	these	these	DET
abr-92	85	4	companies	company	NOUN
abr-92	85	5	’	'	PUNCT
abr-92	85	6	financial	financial	ADJ
abr-92	85	7	statements	statement	NOUN
abr-92	85	8	,	,	PUNCT
abr-92	85	9	it	it	PRON
abr-92	85	10	was	be	AUX
abr-92	85	11	necessary	necessary	ADJ
abr-92	85	12	to	to	PART
abr-92	85	13	determine	determine	VERB
abr-92	85	14	these	these	DET
abr-92	85	15	temporal	temporal	ADJ
abr-92	85	16	characteristics	characteristic	NOUN
abr-92	85	17	of	of	ADP
abr-92	85	18	the	the	DET
abr-92	85	19	pre	pre	NOUN
abr-92	85	20	-	-	NOUN
abr-92	85	21	translation	translation	NOUN
abr-92	85	22	reported	report	VERB
abr-92	85	23	accounting	accounting	NOUN
abr-92	85	24	numbers	number	NOUN
abr-92	85	25	.	.	PUNCT
abr-92	86	1	obtaining	obtain	VERB
abr-92	86	2	this	this	DET
abr-92	86	3	information	information	NOUN
abr-92	86	4	directly	directly	ADV
abr-92	86	5	from	from	ADP
abr-92	86	6	the	the	DET
abr-92	86	7	companies	company	NOUN
abr-92	86	8	selected	select	VERB
abr-92	86	9	for	for	ADP
abr-92	86	10	the	the	DET
abr-92	86	11	sample	sample	NOUN
abr-92	86	12	,	,	PUNCT
abr-92	86	13	for	for	ADP
abr-92	86	14	all	all	DET
abr-92	86	15	the	the	DET
abr-92	86	16	years	year	NOUN
abr-92	86	17	studied	study	VERB
abr-92	86	18	,	,	PUNCT
abr-92	86	19	was	be	AUX
abr-92	86	20	impractical	impractical	ADJ
abr-92	86	21	.	.	PUNCT
abr-92	87	1	this	this	DET
abr-92	87	2	data	data	NOUN
abr-92	87	3	problem	problem	NOUN
abr-92	87	4	has	have	AUX
abr-92	87	5	always	always	ADV
abr-92	87	6	been	be	AUX
abr-92	87	7	a	a	DET
abr-92	87	8	major	major	ADJ
abr-92	87	9	barrier	barrier	NOUN
abr-92	87	10	to	to	ADP
abr-92	87	11	empirical	empirical	ADJ
abr-92	87	12	research	research	NOUN
abr-92	87	13	in	in	ADP
abr-92	87	14	foreign	foreign	ADJ
abr-92	87	15	currency	currency	NOUN
abr-92	87	16	translation	translation	NOUN
abr-92	87	17	.	.	PUNCT
abr-92	88	1	this	this	DET
abr-92	88	2	study	study	NOUN
abr-92	88	3	overcame	overcome	VERB
abr-92	88	4	this	this	DET
abr-92	88	5	barrier	barrier	NOUN
abr-92	88	6	by	by	ADP
abr-92	88	7	estimating	estimate	VERB
abr-92	88	8	the	the	DET
abr-92	88	9	temporal	temporal	ADJ
abr-92	88	10	characteristics	characteristic	NOUN
abr-92	88	11	with	with	ADP
abr-92	88	12	a	a	DET
abr-92	88	13	specially	specially	ADV
abr-92	88	14	developed	develop	VERB
abr-92	88	15	and	and	CCONJ
abr-92	88	16	tested	test	VERB
abr-92	88	17	estimation	estimation	NOUN
abr-92	88	18	method	method	NOUN
abr-92	88	19	.	.	PUNCT
abr-92	89	1	three	three	NUM
abr-92	89	2	studies	study	NOUN
abr-92	89	3	,	,	PUNCT
abr-92	89	4	relevant	relevant	ADJ
abr-92	89	5	to	to	ADP
abr-92	89	6	the	the	DET
abr-92	89	7	estimation	estimation	NOUN
abr-92	89	8	of	of	ADP
abr-92	89	9	temporal	temporal	ADJ
abr-92	89	10	characteristics	characteristic	NOUN
abr-92	89	11	,	,	PUNCT
abr-92	89	12	were	be	AUX
abr-92	89	13	petersen	petersen	PROPN
abr-92	89	14	(	(	PUNCT
abr-92	89	15	1971	1971	NUM
abr-92	89	16	)	)	PUNCT
abr-92	89	17	,	,	PUNCT
abr-92	89	18	davidson	davidson	PROPN
abr-92	89	19	et	et	PROPN
abr-92	89	20	al	al	PROPN
abr-92	89	21	.	.	PUNCT
abr-92	90	1	(	(	PUNCT
abr-92	90	2	1976	1976	NUM
abr-92	90	3	)	)	PUNCT
abr-92	90	4	,	,	PUNCT
abr-92	90	5	and	and	CCONJ
abr-92	90	6	parker	parker	PROPN
abr-92	90	7	(	(	PUNCT
abr-92	90	8	1977	1977	NUM
abr-92	90	9	)	)	PUNCT
abr-92	90	10	.	.	PUNCT
abr-92	91	1	the	the	DET
abr-92	91	2	purpose	purpose	NOUN
abr-92	91	3	of	of	ADP
abr-92	91	4	these	these	DET
abr-92	91	5	models	model	NOUN
abr-92	91	6	was	be	AUX
abr-92	91	7	to	to	PART
abr-92	91	8	generate	generate	VERB
abr-92	91	9	estimated	estimate	VERB
abr-92	91	10	general	general	ADJ
abr-92	91	11	price	price	NOUN
abr-92	91	12	level	level	NOUN
abr-92	91	13	data	datum	NOUN
abr-92	91	14	.	.	PUNCT
abr-92	92	1	ketz	ketz	PROPN
abr-92	92	2	(	(	PUNCT
abr-92	92	3	1977	1977	NUM
abr-92	92	4	)	)	PUNCT
abr-92	92	5	provided	provide	VERB
abr-92	92	6	detailed	detailed	ADJ
abr-92	92	7	explanations	explanation	NOUN
abr-92	92	8	of	of	ADP
abr-92	92	9	these	these	DET
abr-92	92	10	three	three	NUM
abr-92	92	11	models	model	NOUN
abr-92	92	12	,	,	PUNCT
abr-92	92	13	and	and	CCONJ
abr-92	92	14	ketz	ketz	PROPN
abr-92	92	15	(	(	PUNCT
abr-92	92	16	1978	1978	NUM
abr-92	92	17	)	)	PUNCT
abr-92	92	18	tested	test	VERB
abr-92	92	19	their	their	PRON
abr-92	92	20	validity	validity	NOUN
abr-92	92	21	.	.	PUNCT
abr-92	93	1	he	he	PRON
abr-92	93	2	concluded	conclude	VERB
abr-92	93	3	that	that	SCONJ
abr-92	93	4	each	each	PRON
abr-92	93	5	of	of	ADP
abr-92	93	6	the	the	DET
abr-92	93	7	three	three	NUM
abr-92	93	8	models	model	NOUN
abr-92	93	9	is	be	AUX
abr-92	93	10	sufficiently	sufficiently	ADV
abr-92	93	11	accurate	accurate	ADJ
abr-92	93	12	for	for	ADP
abr-92	93	13	research	research	NOUN
abr-92	93	14	purposes	purpose	NOUN
abr-92	93	15	.	.	PUNCT
abr-92	94	1	but	but	CCONJ
abr-92	94	2	the	the	DET
abr-92	94	3	three	three	NUM
abr-92	94	4	models	model	NOUN
abr-92	94	5	tested	test	VERB
abr-92	94	6	by	by	ADP
abr-92	94	7	ketz	ketz	PROPN
abr-92	94	8	are	be	AUX
abr-92	94	9	limited	limit	VERB
abr-92	94	10	in	in	ADP
abr-92	94	11	that	that	SCONJ
abr-92	94	12	they	they	PRON
abr-92	94	13	estimate	estimate	VERB
abr-92	94	14	only	only	ADV
abr-92	94	15	the	the	DET
abr-92	94	16	average	average	ADJ
abr-92	94	17	ages	age	NOUN
abr-92	94	18	of	of	ADP
abr-92	94	19	assets	asset	NOUN
abr-92	94	20	and	and	CCONJ
abr-92	94	21	liabilities	liability	NOUN
abr-92	94	22	.	.	PUNCT
abr-92	95	1	for	for	ADP
abr-92	95	2	the	the	DET
abr-92	95	3	purposes	purpose	NOUN
abr-92	95	4	of	of	ADP
abr-92	95	5	the	the	DET
abr-92	95	6	present	present	ADJ
abr-92	95	7	study	study	NOUN
abr-92	95	8	,	,	PUNCT
abr-92	95	9	an	an	DET
abr-92	95	10	estimation	estimation	NOUN
abr-92	95	11	method	method	NOUN
abr-92	95	12	that	that	PRON
abr-92	95	13	results	result	VERB
abr-92	95	14	in	in	ADP
abr-92	95	15	a	a	DET
abr-92	95	16	distribution	distribution	NOUN
abr-92	95	17	of	of	ADP
abr-92	95	18	ages	age	NOUN
abr-92	95	19	for	for	ADP
abr-92	95	20	such	such	ADJ
abr-92	95	21	accounts	account	NOUN
abr-92	95	22	rather	rather	ADV
abr-92	95	23	than	than	ADP
abr-92	95	24	merely	merely	ADV
abr-92	95	25	an	an	DET
abr-92	95	26	average	average	ADJ
abr-92	95	27	age	age	NOUN
abr-92	95	28	was	be	AUX
abr-92	95	29	desired	desire	VERB
abr-92	95	30	.	.	PUNCT
abr-92	96	1	this	this	DET
abr-92	96	2	estimation	estimation	NOUN
abr-92	96	3	was	be	AUX
abr-92	96	4	most	most	ADV
abr-92	96	5	critical	critical	ADJ
abr-92	96	6	for	for	ADP
abr-92	96	7	fixed	fix	VERB
abr-92	96	8	assets	asset	NOUN
abr-92	96	9	because	because	SCONJ
abr-92	96	10	of	of	ADP
abr-92	96	11	the	the	DET
abr-92	96	12	relative	relative	ADJ
abr-92	96	13	size	size	NOUN
abr-92	96	14	of	of	ADP
abr-92	96	15	fixed	fix	VERB
abr-92	96	16	asset	asset	NOUN
abr-92	96	17	numbers	number	NOUN
abr-92	96	18	.	.	PUNCT
abr-92	97	1	fixed	fix	VERB
abr-92	97	2	assets	asset	NOUN
abr-92	97	3	are	be	AUX
abr-92	97	4	translated	translate	VERB
abr-92	97	5	at	at	ADP
abr-92	97	6	historical	historical	ADJ
abr-92	97	7	exchange	exchange	NOUN
abr-92	97	8	rates	rate	NOUN
abr-92	97	9	under	under	ADP
abr-92	97	10	the	the	DET
abr-92	97	11	remeasurement	remeasurement	ADJ
abr-92	97	12	method	method	NOUN
abr-92	97	13	,	,	PUNCT
abr-92	97	14	but	but	CCONJ
abr-92	97	15	at	at	ADP
abr-92	97	16	the	the	DET
abr-92	97	17	current	current	ADJ
abr-92	97	18	rate	rate	NOUN
abr-92	97	19	under	under	ADP
abr-92	97	20	the	the	DET
abr-92	97	21	current	current	ADJ
abr-92	97	22	rate	rate	NOUN
abr-92	97	23	method	method	NOUN
abr-92	97	24	.	.	PUNCT
abr-92	98	1	a	a	DET
abr-92	98	2	sophisticated	sophisticated	ADJ
abr-92	98	3	method	method	NOUN
abr-92	98	4	of	of	ADP
abr-92	98	5	estimation	estimation	NOUN
abr-92	98	6	of	of	ADP
abr-92	98	7	temporal	temporal	ADJ
abr-92	98	8	characteristics	characteristic	NOUN
abr-92	98	9	was	be	AUX
abr-92	98	10	developed	develop	VERB
abr-92	98	11	for	for	ADP
abr-92	98	12	this	this	DET
abr-92	98	13	study	study	NOUN
abr-92	98	14	based	base	VERB
abr-92	98	15	on	on	ADP
abr-92	98	16	the	the	DET
abr-92	98	17	assumption	assumption	NOUN
abr-92	98	18	that	that	SCONJ
abr-92	98	19	asset	asset	NOUN
abr-92	98	20	retirements	retirement	NOUN
abr-92	98	21	occur	occur	VERB
abr-92	98	22	in	in	ADP
abr-92	98	23	fifo	fifo	ADJ
abr-92	98	24	fashion	fashion	NOUN
abr-92	98	25	and	and	CCONJ
abr-92	98	26	using	use	VERB
abr-92	98	27	published	publish	VERB
abr-92	98	28	purchase	purchase	NOUN
abr-92	98	29	and	and	CCONJ
abr-92	98	30	retirement	retirement	NOUN
abr-92	98	31	data	datum	NOUN
abr-92	98	32	.	.	PUNCT
abr-92	99	1	details	detail	NOUN
abr-92	99	2	of	of	ADP
abr-92	99	3	this	this	DET
abr-92	99	4	estimation	estimation	NOUN
abr-92	99	5	method	method	NOUN
abr-92	99	6	are	be	AUX
abr-92	99	7	available	available	ADJ
abr-92	99	8	in	in	ADP
abr-92	99	9	holt	holt	PROPN
abr-92	99	10	(	(	PUNCT
abr-92	99	11	2012	2012	NUM
abr-92	99	12	)	)	PUNCT
abr-92	99	13	.	.	PUNCT
abr-92	100	1	the	the	DET
abr-92	100	2	method	method	NOUN
abr-92	100	3	was	be	AUX
abr-92	100	4	tested	test	VERB
abr-92	100	5	against	against	ADP
abr-92	100	6	1,200	1,200	NUM
abr-92	100	7	theoretical	theoretical	ADJ
abr-92	100	8	companies	company	NOUN
abr-92	100	9	with	with	ADP
abr-92	100	10	the	the	DET
abr-92	100	11	following	follow	VERB
abr-92	100	12	results	result	NOUN
abr-92	100	13	:	:	PUNCT
abr-92	100	14	18	18	NUM
abr-92	100	15	percent	percent	NOUN
abr-92	100	16	of	of	ADP
abr-92	100	17	the	the	DET
abr-92	100	18	estimates	estimate	NOUN
abr-92	100	19	resulted	result	VERB
abr-92	100	20	in	in	ADP
abr-92	100	21	a	a	DET
abr-92	100	22	translation	translation	NOUN
abr-92	100	23	error	error	NOUN
abr-92	100	24	of	of	ADP
abr-92	100	25	less	less	ADJ
abr-92	100	26	than	than	ADP
abr-92	100	27	1	1	NUM
abr-92	100	28	percent	percent	NOUN
abr-92	100	29	,	,	PUNCT
abr-92	100	30	79	79	NUM
abr-92	100	31	percent	percent	NOUN
abr-92	100	32	in	in	ADP
abr-92	100	33	holt	holt	PROPN
abr-92	100	34	advances	advance	NOUN
abr-92	100	35	in	in	ADP
abr-92	100	36	business	business	NOUN
abr-92	100	37	research	research	NOUN
abr-92	100	38	2012	2012	NUM
abr-92	100	39	,	,	PUNCT
abr-92	100	40	vol	vol	NOUN
abr-92	100	41	.	.	PROPN
abr-92	101	1	3	3	NUM
abr-92	101	2	,	,	PUNCT
abr-92	101	3	no	no	INTJ
abr-92	101	4	.	.	NOUN
abr-92	101	5	1	1	NUM
abr-92	101	6	,	,	PUNCT
abr-92	101	7	113	113	NUM
abr-92	101	8	-	-	SYM
abr-92	101	9	119	119	NUM
abr-92	101	10	116	116	NUM
abr-92	101	11	errors	error	NOUN
abr-92	101	12	of	of	ADP
abr-92	101	13	less	less	ADJ
abr-92	101	14	than	than	ADP
abr-92	101	15	5	5	NUM
abr-92	101	16	percent	percent	NOUN
abr-92	101	17	,	,	PUNCT
abr-92	101	18	99	99	NUM
abr-92	101	19	percent	percent	NOUN
abr-92	101	20	in	in	ADP
abr-92	101	21	errors	error	NOUN
abr-92	101	22	of	of	ADP
abr-92	101	23	less	less	ADJ
abr-92	101	24	than	than	ADP
abr-92	101	25	10	10	NUM
abr-92	101	26	percent	percent	NOUN
abr-92	101	27	,	,	PUNCT
abr-92	101	28	and	and	CCONJ
abr-92	101	29	none	none	NOUN
abr-92	101	30	of	of	ADP
abr-92	101	31	the	the	DET
abr-92	101	32	estimates	estimate	NOUN
abr-92	101	33	resulted	result	VERB
abr-92	101	34	in	in	ADP
abr-92	101	35	translation	translation	NOUN
abr-92	101	36	errors	error	NOUN
abr-92	101	37	of	of	ADP
abr-92	101	38	more	more	ADJ
abr-92	101	39	than	than	ADP
abr-92	101	40	11.37	11.37	NUM
abr-92	101	41	percent	percent	NOUN
abr-92	101	42	(	(	PUNCT
abr-92	101	43	holt	holt	PROPN
abr-92	101	44	,	,	PUNCT
abr-92	101	45	2012	2012	NUM
abr-92	101	46	)	)	PUNCT
abr-92	101	47	.	.	PUNCT
abr-92	102	1	translation	translation	NOUN
abr-92	102	2	methods	method	NOUN
abr-92	102	3	this	this	DET
abr-92	102	4	study	study	NOUN
abr-92	102	5	examined	examine	VERB
abr-92	102	6	two	two	NUM
abr-92	102	7	methods	method	NOUN
abr-92	102	8	which	which	PRON
abr-92	102	9	encompass	encompass	VERB
abr-92	102	10	the	the	DET
abr-92	102	11	history	history	NOUN
abr-92	102	12	of	of	ADP
abr-92	102	13	gaap	gaap	PROPN
abr-92	102	14	in	in	ADP
abr-92	102	15	the	the	DET
abr-92	102	16	united	united	PROPN
abr-92	102	17	states	states	PROPN
abr-92	102	18	as	as	ADV
abr-92	102	19	well	well	ADV
abr-92	102	20	as	as	ADP
abr-92	102	21	a	a	DET
abr-92	102	22	price	price	NOUN
abr-92	102	23	parity	parity	NOUN
abr-92	102	24	method	method	NOUN
abr-92	102	25	.	.	PUNCT
abr-92	103	1	these	these	DET
abr-92	103	2	three	three	NUM
abr-92	103	3	methods	method	NOUN
abr-92	103	4	were	be	AUX
abr-92	103	5	as	as	SCONJ
abr-92	103	6	follows	follow	VERB
abr-92	103	7	:	:	PUNCT
abr-92	103	8	the	the	DET
abr-92	103	9	remeasurement	remeasurement	ADJ
abr-92	103	10	method	method	NOUN
abr-92	103	11	of	of	ADP
abr-92	103	12	asc	asc	PROPN
abr-92	103	13	830	830	NUM
abr-92	103	14	,	,	PUNCT
abr-92	103	15	the	the	DET
abr-92	103	16	current	current	ADJ
abr-92	103	17	rate	rate	NOUN
abr-92	103	18	method	method	NOUN
abr-92	103	19	of	of	ADP
abr-92	103	20	asc	asc	PROPN
abr-92	103	21	830	830	NUM
abr-92	103	22	,	,	PUNCT
abr-92	103	23	and	and	CCONJ
abr-92	103	24	the	the	DET
abr-92	103	25	price	price	NOUN
abr-92	103	26	parity	parity	NOUN
abr-92	103	27	method	method	NOUN
abr-92	103	28	.	.	PUNCT
abr-92	104	1	the	the	DET
abr-92	104	2	translations	translation	NOUN
abr-92	104	3	were	be	AUX
abr-92	104	4	made	make	VERB
abr-92	104	5	from	from	ADP
abr-92	104	6	u.s	u.s	PROPN
abr-92	104	7	.	.	PROPN
abr-92	104	8	dollars	dollar	NOUN
abr-92	104	9	to	to	ADP
abr-92	104	10	euros	euro	NOUN
abr-92	104	11	to	to	PART
abr-92	104	12	generate	generate	VERB
abr-92	104	13	the	the	DET
abr-92	104	14	post	post	ADJ
abr-92	104	15	-	-	ADJ
abr-92	104	16	translation	translation	ADJ
abr-92	104	17	numbers	number	NOUN
abr-92	104	18	needed	need	VERB
abr-92	104	19	to	to	PART
abr-92	104	20	calculate	calculate	VERB
abr-92	104	21	earnings	earning	NOUN
abr-92	104	22	per	per	ADP
abr-92	104	23	share	share	NOUN
abr-92	104	24	under	under	ADP
abr-92	104	25	each	each	PRON
abr-92	104	26	of	of	ADP
abr-92	104	27	the	the	DET
abr-92	104	28	three	three	NUM
abr-92	104	29	methods	method	NOUN
abr-92	104	30	studied	study	VERB
abr-92	104	31	.	.	PUNCT
abr-92	105	1	these	these	DET
abr-92	105	2	three	three	NUM
abr-92	105	3	translation	translation	NOUN
abr-92	105	4	methods	method	NOUN
abr-92	105	5	were	be	AUX
abr-92	105	6	selected	select	VERB
abr-92	105	7	for	for	ADP
abr-92	105	8	the	the	DET
abr-92	105	9	present	present	ADJ
abr-92	105	10	study	study	NOUN
abr-92	105	11	because	because	SCONJ
abr-92	105	12	they	they	PRON
abr-92	105	13	are	be	AUX
abr-92	105	14	viable	viable	ADJ
abr-92	105	15	methods	method	NOUN
abr-92	105	16	,	,	PUNCT
abr-92	105	17	not	not	PART
abr-92	105	18	specifically	specifically	ADV
abr-92	105	19	because	because	SCONJ
abr-92	105	20	two	two	NUM
abr-92	105	21	of	of	ADP
abr-92	105	22	them	they	PRON
abr-92	105	23	are	be	AUX
abr-92	105	24	required	require	VERB
abr-92	105	25	,	,	PUNCT
abr-92	105	26	under	under	ADP
abr-92	105	27	different	different	ADJ
abr-92	105	28	circumstances	circumstance	NOUN
abr-92	105	29	,	,	PUNCT
abr-92	105	30	by	by	ADP
abr-92	105	31	u.s	u.s	PROPN
abr-92	105	32	.	.	PROPN
abr-92	105	33	gaap	gaap	PROPN
abr-92	105	34	.	.	PUNCT
abr-92	106	1	many	many	ADJ
abr-92	106	2	other	other	ADJ
abr-92	106	3	,	,	PUNCT
abr-92	106	4	mechanically	mechanically	ADV
abr-92	106	5	possible	possible	ADJ
abr-92	106	6	,	,	PUNCT
abr-92	106	7	methods	method	NOUN
abr-92	106	8	could	could	AUX
abr-92	106	9	have	have	AUX
abr-92	106	10	been	be	AUX
abr-92	106	11	tested	test	VERB
abr-92	106	12	,	,	PUNCT
abr-92	106	13	but	but	CCONJ
abr-92	106	14	such	such	ADJ
abr-92	106	15	methods	method	NOUN
abr-92	106	16	(	(	PUNCT
abr-92	106	17	such	such	ADJ
abr-92	106	18	as	as	ADP
abr-92	106	19	a	a	DET
abr-92	106	20	current	current	ADJ
abr-92	106	21	/	/	SYM
abr-92	106	22	noncurrent	noncurrent	NOUN
abr-92	106	23	rate	rate	NOUN
abr-92	106	24	method	method	NOUN
abr-92	106	25	)	)	PUNCT
abr-92	106	26	do	do	AUX
abr-92	106	27	not	not	PART
abr-92	106	28	have	have	VERB
abr-92	106	29	a	a	DET
abr-92	106	30	theoretical	theoretical	ADJ
abr-92	106	31	base	base	NOUN
abr-92	106	32	.	.	PUNCT
abr-92	107	1	remeasurement	remeasurement	ADJ
abr-92	107	2	method	method	NOUN
abr-92	107	3	(	(	PUNCT
abr-92	107	4	rm	rm	NOUN
abr-92	107	5	):	):	PUNCT
abr-92	107	6	the	the	DET
abr-92	107	7	remeasurement	remeasurement	ADJ
abr-92	107	8	method	method	NOUN
abr-92	107	9	is	be	AUX
abr-92	107	10	required	require	VERB
abr-92	107	11	by	by	ADP
abr-92	107	12	asc	asc	PROPN
abr-92	107	13	830	830	NUM
abr-92	107	14	when	when	SCONJ
abr-92	107	15	the	the	DET
abr-92	107	16	currency	currency	NOUN
abr-92	107	17	of	of	ADP
abr-92	107	18	the	the	DET
abr-92	107	19	books	book	NOUN
abr-92	107	20	and	and	CCONJ
abr-92	107	21	records	record	NOUN
abr-92	107	22	of	of	ADP
abr-92	107	23	a	a	DET
abr-92	107	24	foreign	foreign	ADJ
abr-92	107	25	subsidiary	subsidiary	NOUN
abr-92	107	26	is	be	AUX
abr-92	107	27	different	different	ADJ
abr-92	107	28	from	from	ADP
abr-92	107	29	the	the	DET
abr-92	107	30	functional	functional	ADJ
abr-92	107	31	currency	currency	NOUN
abr-92	107	32	.	.	PUNCT
abr-92	108	1	monetary	monetary	ADJ
abr-92	108	2	assets	asset	NOUN
abr-92	108	3	and	and	CCONJ
abr-92	108	4	liabilities	liability	NOUN
abr-92	108	5	are	be	AUX
abr-92	108	6	translated	translate	VERB
abr-92	108	7	at	at	ADP
abr-92	108	8	the	the	DET
abr-92	108	9	current	current	ADJ
abr-92	108	10	exchange	exchange	NOUN
abr-92	108	11	rate	rate	NOUN
abr-92	108	12	,	,	PUNCT
abr-92	108	13	whereas	whereas	SCONJ
abr-92	108	14	nonmonetary	nonmonetary	ADJ
abr-92	108	15	assets	asset	NOUN
abr-92	108	16	and	and	CCONJ
abr-92	108	17	liabilities	liability	NOUN
abr-92	108	18	and	and	CCONJ
abr-92	108	19	stockholders	stockholder	NOUN
abr-92	108	20	’	'	PUNCT
abr-92	108	21	equity	equity	NOUN
abr-92	108	22	are	be	AUX
abr-92	108	23	translated	translate	VERB
abr-92	108	24	at	at	ADP
abr-92	108	25	the	the	DET
abr-92	108	26	historical	historical	ADJ
abr-92	108	27	exchange	exchange	NOUN
abr-92	108	28	rate	rate	NOUN
abr-92	108	29	.	.	PUNCT
abr-92	109	1	income	income	NOUN
abr-92	109	2	statement	statement	NOUN
abr-92	109	3	items	item	NOUN
abr-92	109	4	that	that	PRON
abr-92	109	5	are	be	AUX
abr-92	109	6	related	relate	VERB
abr-92	109	7	to	to	ADP
abr-92	109	8	nonmonetary	nonmonetary	ADJ
abr-92	109	9	assets	asset	NOUN
abr-92	109	10	and	and	CCONJ
abr-92	109	11	liabilities	liability	NOUN
abr-92	109	12	are	be	AUX
abr-92	109	13	translated	translate	VERB
abr-92	109	14	at	at	ADP
abr-92	109	15	the	the	DET
abr-92	109	16	same	same	ADJ
abr-92	109	17	rate	rate	NOUN
abr-92	109	18	used	use	VERB
abr-92	109	19	for	for	ADP
abr-92	109	20	the	the	DET
abr-92	109	21	related	relate	VERB
abr-92	109	22	balance	balance	NOUN
abr-92	109	23	sheet	sheet	NOUN
abr-92	109	24	translation	translation	NOUN
abr-92	109	25	.	.	PUNCT
abr-92	110	1	other	other	ADJ
abr-92	110	2	revenue	revenue	NOUN
abr-92	110	3	and	and	CCONJ
abr-92	110	4	expense	expense	NOUN
abr-92	110	5	accounts	account	NOUN
abr-92	110	6	which	which	PRON
abr-92	110	7	occur	occur	VERB
abr-92	110	8	evenly	evenly	ADV
abr-92	110	9	over	over	ADP
abr-92	110	10	the	the	DET
abr-92	110	11	year	year	NOUN
abr-92	110	12	may	may	AUX
abr-92	110	13	be	be	AUX
abr-92	110	14	translated	translate	VERB
abr-92	110	15	at	at	ADP
abr-92	110	16	the	the	DET
abr-92	110	17	weighted	weight	VERB
abr-92	110	18	-	-	PUNCT
abr-92	110	19	average	average	ADJ
abr-92	110	20	exchange	exchange	NOUN
abr-92	110	21	rate	rate	NOUN
abr-92	110	22	.	.	PUNCT
abr-92	111	1	the	the	DET
abr-92	111	2	objective	objective	NOUN
abr-92	111	3	of	of	ADP
abr-92	111	4	the	the	DET
abr-92	111	5	method	method	NOUN
abr-92	111	6	is	be	AUX
abr-92	111	7	to	to	PART
abr-92	111	8	preserve	preserve	VERB
abr-92	111	9	the	the	DET
abr-92	111	10	underlying	underlying	ADJ
abr-92	111	11	accounting	accounting	NOUN
abr-92	111	12	principles	principle	NOUN
abr-92	111	13	of	of	ADP
abr-92	111	14	historical	historical	ADJ
abr-92	111	15	cost	cost	NOUN
abr-92	111	16	so	so	SCONJ
abr-92	111	17	that	that	SCONJ
abr-92	111	18	consolidation	consolidation	NOUN
abr-92	111	19	is	be	AUX
abr-92	111	20	possible	possible	ADJ
abr-92	111	21	on	on	ADP
abr-92	111	22	a	a	DET
abr-92	111	23	consistent	consistent	ADJ
abr-92	111	24	basis	basis	NOUN
abr-92	111	25	(	(	PUNCT
abr-92	111	26	demirag	demirag	ADJ
abr-92	111	27	,	,	PUNCT
abr-92	111	28	1987	1987	NUM
abr-92	111	29	)	)	PUNCT
abr-92	111	30	.	.	PUNCT
abr-92	112	1	current	current	ADJ
abr-92	112	2	rate	rate	NOUN
abr-92	112	3	method	method	NOUN
abr-92	112	4	(	(	PUNCT
abr-92	112	5	cr	cr	NOUN
abr-92	112	6	):	):	PUNCT
abr-92	112	7	the	the	DET
abr-92	112	8	current	current	ADJ
abr-92	112	9	rate	rate	NOUN
abr-92	112	10	method	method	NOUN
abr-92	112	11	is	be	AUX
abr-92	112	12	required	require	VERB
abr-92	112	13	by	by	ADP
abr-92	112	14	asc	asc	PROPN
abr-92	112	15	830	830	NUM
abr-92	112	16	when	when	SCONJ
abr-92	112	17	the	the	DET
abr-92	112	18	subsidiary	subsidiary	NOUN
abr-92	112	19	’s	’s	PART
abr-92	112	20	functional	functional	ADJ
abr-92	112	21	currency	currency	NOUN
abr-92	112	22	is	be	AUX
abr-92	112	23	different	different	ADJ
abr-92	112	24	from	from	ADP
abr-92	112	25	the	the	DET
abr-92	112	26	reporting	reporting	NOUN
abr-92	112	27	currency	currency	NOUN
abr-92	112	28	of	of	ADP
abr-92	112	29	the	the	DET
abr-92	112	30	consolidated	consolidated	ADJ
abr-92	112	31	entity	entity	NOUN
abr-92	112	32	.	.	PUNCT
abr-92	113	1	in	in	ADP
abr-92	113	2	this	this	DET
abr-92	113	3	method	method	NOUN
abr-92	113	4	,	,	PUNCT
abr-92	113	5	all	all	DET
abr-92	113	6	balance	balance	NOUN
abr-92	113	7	sheet	sheet	NOUN
abr-92	113	8	items	item	NOUN
abr-92	113	9	,	,	PUNCT
abr-92	113	10	with	with	ADP
abr-92	113	11	the	the	DET
abr-92	113	12	exception	exception	NOUN
abr-92	113	13	of	of	ADP
abr-92	113	14	owners	owner	NOUN
abr-92	113	15	’	'	PUNCT
abr-92	113	16	equity	equity	NOUN
abr-92	113	17	,	,	PUNCT
abr-92	113	18	are	be	AUX
abr-92	113	19	translated	translate	VERB
abr-92	113	20	at	at	ADP
abr-92	113	21	the	the	DET
abr-92	113	22	current	current	ADJ
abr-92	113	23	exchange	exchange	NOUN
abr-92	113	24	rate	rate	NOUN
abr-92	113	25	.	.	PUNCT
abr-92	114	1	owners	owner	NOUN
abr-92	114	2	’	'	PUNCT
abr-92	114	3	equity	equity	NOUN
abr-92	114	4	is	be	AUX
abr-92	114	5	translated	translate	VERB
abr-92	114	6	at	at	ADP
abr-92	114	7	historical	historical	ADJ
abr-92	114	8	rates	rate	NOUN
abr-92	114	9	.	.	PUNCT
abr-92	115	1	income	income	NOUN
abr-92	115	2	statement	statement	NOUN
abr-92	115	3	items	item	NOUN
abr-92	115	4	are	be	AUX
abr-92	115	5	translated	translate	VERB
abr-92	115	6	at	at	ADP
abr-92	115	7	the	the	DET
abr-92	115	8	exchange	exchange	NOUN
abr-92	115	9	rate	rate	NOUN
abr-92	115	10	that	that	PRON
abr-92	115	11	was	be	AUX
abr-92	115	12	in	in	ADP
abr-92	115	13	effect	effect	NOUN
abr-92	115	14	when	when	SCONJ
abr-92	115	15	the	the	DET
abr-92	115	16	transactions	transaction	NOUN
abr-92	115	17	occurred	occur	VERB
abr-92	115	18	,	,	PUNCT
abr-92	115	19	although	although	SCONJ
abr-92	115	20	those	those	PRON
abr-92	115	21	that	that	PRON
abr-92	115	22	occur	occur	VERB
abr-92	115	23	evenly	evenly	ADV
abr-92	115	24	over	over	ADP
abr-92	115	25	the	the	DET
abr-92	115	26	year	year	NOUN
abr-92	115	27	may	may	AUX
abr-92	115	28	be	be	AUX
abr-92	115	29	translated	translate	VERB
abr-92	115	30	at	at	ADP
abr-92	115	31	the	the	DET
abr-92	115	32	average	average	ADJ
abr-92	115	33	exchange	exchange	NOUN
abr-92	115	34	rate	rate	NOUN
abr-92	115	35	.	.	PUNCT
abr-92	116	1	price	price	NOUN
abr-92	116	2	parity	parity	NOUN
abr-92	116	3	method	method	NOUN
abr-92	116	4	(	(	PUNCT
abr-92	116	5	pp	pp	ADV
abr-92	116	6	):	):	PUNCT
abr-92	116	7	each	each	PRON
abr-92	116	8	of	of	ADP
abr-92	116	9	the	the	DET
abr-92	116	10	exchange	exchange	NOUN
abr-92	116	11	-	-	PUNCT
abr-92	116	12	rate	rate	NOUN
abr-92	116	13	-	-	PUNCT
abr-92	116	14	based	base	VERB
abr-92	116	15	translation	translation	NOUN
abr-92	116	16	methods	method	NOUN
abr-92	116	17	has	have	VERB
abr-92	116	18	its	its	PRON
abr-92	116	19	supporters	supporter	NOUN
abr-92	116	20	and	and	CCONJ
abr-92	116	21	detractors	detractor	NOUN
abr-92	116	22	,	,	PUNCT
abr-92	116	23	and	and	CCONJ
abr-92	116	24	none	none	NOUN
abr-92	116	25	has	have	AUX
abr-92	116	26	been	be	AUX
abr-92	116	27	shown	show	VERB
abr-92	116	28	theoretically	theoretically	ADV
abr-92	116	29	or	or	CCONJ
abr-92	116	30	empirically	empirically	ADV
abr-92	116	31	to	to	PART
abr-92	116	32	be	be	AUX
abr-92	116	33	superior	superior	ADJ
abr-92	116	34	to	to	ADP
abr-92	116	35	the	the	DET
abr-92	116	36	others	other	NOUN
abr-92	116	37	under	under	ADP
abr-92	116	38	all	all	DET
abr-92	116	39	circumstances	circumstance	NOUN
abr-92	116	40	.	.	PUNCT
abr-92	117	1	patz	patz	NOUN
abr-92	117	2	(	(	PUNCT
abr-92	117	3	1978	1978	NUM
abr-92	117	4	)	)	PUNCT
abr-92	117	5	suggests	suggest	VERB
abr-92	117	6	this	this	DET
abr-92	117	7	long	long	ADV
abr-92	117	8	-	-	PUNCT
abr-92	117	9	standing	stand	VERB
abr-92	117	10	dilemma	dilemma	NOUN
abr-92	117	11	may	may	AUX
abr-92	117	12	result	result	VERB
abr-92	117	13	from	from	ADP
abr-92	117	14	the	the	DET
abr-92	117	15	use	use	NOUN
abr-92	117	16	of	of	ADP
abr-92	117	17	exchange	exchange	NOUN
abr-92	117	18	rates	rate	NOUN
abr-92	117	19	themselves	themselves	PRON
abr-92	117	20	.	.	PUNCT
abr-92	118	1	there	there	PRON
abr-92	118	2	is	be	VERB
abr-92	118	3	no	no	DET
abr-92	118	4	rigorous	rigorous	ADJ
abr-92	118	5	defense	defense	NOUN
abr-92	118	6	in	in	ADP
abr-92	118	7	existence	existence	NOUN
abr-92	118	8	for	for	ADP
abr-92	118	9	the	the	DET
abr-92	118	10	use	use	NOUN
abr-92	118	11	of	of	ADP
abr-92	118	12	exchange	exchange	NOUN
abr-92	118	13	rates	rate	NOUN
abr-92	118	14	,	,	PUNCT
abr-92	118	15	and	and	CCONJ
abr-92	118	16	exchange	exchange	NOUN
abr-92	118	17	rates	rate	NOUN
abr-92	118	18	are	be	AUX
abr-92	118	19	not	not	PART
abr-92	118	20	related	relate	VERB
abr-92	118	21	in	in	ADP
abr-92	118	22	any	any	DET
abr-92	118	23	clear	clear	ADJ
abr-92	118	24	way	way	NOUN
abr-92	118	25	to	to	ADP
abr-92	118	26	accounting	accounting	NOUN
abr-92	118	27	measures	measure	NOUN
abr-92	118	28	.	.	PUNCT
abr-92	119	1	indeed	indeed	ADV
abr-92	119	2	,	,	PUNCT
abr-92	119	3	in	in	ADP
abr-92	119	4	1974	1974	NUM
abr-92	119	5	,	,	PUNCT
abr-92	119	6	the	the	DET
abr-92	119	7	committee	committee	NOUN
abr-92	119	8	on	on	ADP
abr-92	119	9	international	international	ADJ
abr-92	119	10	accounting	accounting	NOUN
abr-92	119	11	called	call	VERB
abr-92	119	12	for	for	ADP
abr-92	119	13	an	an	DET
abr-92	119	14	investigation	investigation	NOUN
abr-92	119	15	of	of	ADP
abr-92	119	16	the	the	DET
abr-92	119	17	purchasing	purchasing	NOUN
abr-92	119	18	power	power	NOUN
abr-92	119	19	parity	parity	NOUN
abr-92	119	20	(	(	PUNCT
abr-92	119	21	ppp	ppp	NOUN
abr-92	119	22	)	)	PUNCT
abr-92	119	23	theory	theory	NOUN
abr-92	119	24	approach	approach	NOUN
abr-92	119	25	as	as	ADP
abr-92	119	26	a	a	DET
abr-92	119	27	possible	possible	ADJ
abr-92	119	28	alternative	alternative	NOUN
abr-92	119	29	to	to	PART
abr-92	119	30	exchange	exchange	VERB
abr-92	119	31	rate	rate	NOUN
abr-92	119	32	methods	method	NOUN
abr-92	119	33	.	.	PUNCT
abr-92	120	1	such	such	DET
abr-92	120	2	a	a	DET
abr-92	120	3	ppp	ppp	NOUN
abr-92	120	4	-	-	PUNCT
abr-92	120	5	based	base	VERB
abr-92	120	6	theory	theory	NOUN
abr-92	120	7	of	of	ADP
abr-92	120	8	translation	translation	NOUN
abr-92	120	9	is	be	AUX
abr-92	120	10	developed	develop	VERB
abr-92	120	11	in	in	ADP
abr-92	120	12	patz	patz	PROPN
abr-92	120	13	(	(	PUNCT
abr-92	120	14	1977	1977	NUM
abr-92	120	15	)	)	PUNCT
abr-92	120	16	and	and	CCONJ
abr-92	120	17	the	the	DET
abr-92	120	18	resulting	result	VERB
abr-92	120	19	price	price	NOUN
abr-92	120	20	parity	parity	NOUN
abr-92	120	21	method	method	NOUN
abr-92	120	22	is	be	AUX
abr-92	120	23	described	describe	VERB
abr-92	120	24	in	in	ADP
abr-92	120	25	full	full	ADJ
abr-92	120	26	in	in	ADP
abr-92	120	27	patz	patz	PROPN
abr-92	120	28	(	(	PUNCT
abr-92	120	29	1981	1981	NUM
abr-92	120	30	)	)	PUNCT
abr-92	120	31	.	.	PUNCT
abr-92	121	1	briefly	briefly	ADV
abr-92	121	2	,	,	PUNCT
abr-92	121	3	the	the	DET
abr-92	121	4	ppp	ppp	NOUN
abr-92	121	5	theory	theory	NOUN
abr-92	121	6	of	of	ADP
abr-92	121	7	foreign	foreign	ADJ
abr-92	121	8	currency	currency	NOUN
abr-92	121	9	translation	translation	NOUN
abr-92	121	10	assumes	assume	VERB
abr-92	121	11	that	that	SCONJ
abr-92	121	12	the	the	DET
abr-92	121	13	property	property	NOUN
abr-92	121	14	to	to	PART
abr-92	121	15	be	be	AUX
abr-92	121	16	measured	measure	VERB
abr-92	121	17	is	be	AUX
abr-92	121	18	local	local	ADJ
abr-92	121	19	command	command	NOUN
abr-92	121	20	over	over	ADP
abr-92	121	21	goods	good	NOUN
abr-92	121	22	and	and	CCONJ
abr-92	121	23	services	service	NOUN
abr-92	121	24	as	as	SCONJ
abr-92	121	25	expressed	express	VERB
abr-92	121	26	by	by	ADP
abr-92	121	27	currency	currency	NOUN
abr-92	121	28	unit	unit	NOUN
abr-92	121	29	accounting	accounting	NOUN
abr-92	121	30	measures	measure	NOUN
abr-92	121	31	.	.	PUNCT
abr-92	122	1	under	under	ADP
abr-92	122	2	the	the	DET
abr-92	122	3	ppp	ppp	NOUN
abr-92	122	4	system	system	NOUN
abr-92	122	5	,	,	PUNCT
abr-92	122	6	foreign	foreign	ADJ
abr-92	122	7	accounts	account	NOUN
abr-92	122	8	are	be	AUX
abr-92	122	9	restated	restate	VERB
abr-92	122	10	in	in	ADP
abr-92	122	11	the	the	DET
abr-92	122	12	reporting	reporting	NOUN
abr-92	122	13	currency	currency	NOUN
abr-92	122	14	,	,	PUNCT
abr-92	122	15	but	but	CCONJ
abr-92	122	16	using	use	VERB
abr-92	122	17	price	price	NOUN
abr-92	122	18	parity	parity	NOUN
abr-92	122	19	relative	relative	ADJ
abr-92	122	20	purchasing	purchasing	NOUN
abr-92	122	21	power	power	NOUN
abr-92	122	22	indices	index	NOUN
abr-92	122	23	instead	instead	ADV
abr-92	122	24	of	of	ADP
abr-92	122	25	exchange	exchange	NOUN
abr-92	122	26	rates	rate	NOUN
abr-92	122	27	,	,	PUNCT
abr-92	122	28	under	under	ADP
abr-92	122	29	a	a	DET
abr-92	122	30	temporal	temporal	ADJ
abr-92	122	31	method	method	NOUN
abr-92	122	32	approach	approach	NOUN
abr-92	122	33	,	,	PUNCT
abr-92	122	34	in	in	ADP
abr-92	122	35	an	an	DET
abr-92	122	36	attempt	attempt	NOUN
abr-92	122	37	to	to	PART
abr-92	122	38	express	express	VERB
abr-92	122	39	command	command	NOUN
abr-92	122	40	over	over	ADP
abr-92	122	41	goods	good	NOUN
abr-92	122	42	and	and	CCONJ
abr-92	122	43	services	service	NOUN
abr-92	122	44	with	with	ADP
abr-92	122	45	respect	respect	NOUN
abr-92	122	46	to	to	ADP
abr-92	122	47	the	the	DET
abr-92	122	48	economy	economy	NOUN
abr-92	122	49	in	in	ADP
abr-92	122	50	which	which	PRON
abr-92	122	51	the	the	DET
abr-92	122	52	entity	entity	NOUN
abr-92	122	53	functions	function	NOUN
abr-92	122	54	.	.	PUNCT
abr-92	123	1	it	it	PRON
abr-92	123	2	is	be	AUX
abr-92	123	3	assumed	assume	VERB
abr-92	123	4	that	that	SCONJ
abr-92	123	5	foreign	foreign	ADJ
abr-92	123	6	subsidiaries	subsidiary	NOUN
abr-92	123	7	do	do	AUX
abr-92	123	8	not	not	PART
abr-92	123	9	exist	exist	VERB
abr-92	123	10	solely	solely	ADV
abr-92	123	11	for	for	ADP
abr-92	123	12	the	the	DET
abr-92	123	13	purpose	purpose	NOUN
abr-92	123	14	of	of	ADP
abr-92	123	15	generating	generate	VERB
abr-92	123	16	cash	cash	NOUN
abr-92	123	17	flows	flow	NOUN
abr-92	123	18	to	to	ADP
abr-92	123	19	the	the	DET
abr-92	123	20	parent	parent	NOUN
abr-92	123	21	,	,	PUNCT
abr-92	123	22	but	but	CCONJ
abr-92	123	23	rather	rather	ADV
abr-92	123	24	for	for	ADP
abr-92	123	25	the	the	DET
abr-92	123	26	maximization	maximization	NOUN
abr-92	123	27	of	of	ADP
abr-92	123	28	economic	economic	ADJ
abr-92	123	29	power	power	NOUN
abr-92	123	30	which	which	PRON
abr-92	123	31	can	can	AUX
abr-92	123	32	be	be	AUX
abr-92	123	33	defined	define	VERB
abr-92	123	34	as	as	ADP
abr-92	123	35	the	the	DET
abr-92	123	36	size	size	NOUN
abr-92	123	37	of	of	ADP
abr-92	123	38	assets	asset	NOUN
abr-92	123	39	held	hold	VERB
abr-92	123	40	.	.	PUNCT
abr-92	124	1	the	the	DET
abr-92	124	2	purpose	purpose	NOUN
abr-92	124	3	of	of	ADP
abr-92	124	4	the	the	DET
abr-92	124	5	existence	existence	NOUN
abr-92	124	6	of	of	ADP
abr-92	124	7	foreign	foreign	ADJ
abr-92	124	8	subsidiaries	subsidiary	NOUN
abr-92	124	9	is	be	AUX
abr-92	124	10	to	to	PART
abr-92	124	11	maximize	maximize	VERB
abr-92	124	12	this	this	DET
abr-92	124	13	command	command	NOUN
abr-92	124	14	over	over	ADP
abr-92	124	15	goods	good	NOUN
abr-92	124	16	and	and	CCONJ
abr-92	124	17	services	service	NOUN
abr-92	124	18	in	in	ADP
abr-92	124	19	the	the	DET
abr-92	124	20	foreign	foreign	ADJ
abr-92	124	21	environment	environment	NOUN
abr-92	124	22	.	.	PUNCT
abr-92	125	1	the	the	DET
abr-92	125	2	present	present	ADJ
abr-92	125	3	study	study	NOUN
abr-92	125	4	applies	apply	VERB
abr-92	125	5	the	the	DET
abr-92	125	6	price	price	NOUN
abr-92	125	7	parity	parity	NOUN
abr-92	125	8	theory	theory	NOUN
abr-92	125	9	of	of	ADP
abr-92	125	10	exchange	exchange	NOUN
abr-92	125	11	rates	rate	NOUN
abr-92	125	12	as	as	SCONJ
abr-92	125	13	summarized	summarize	VERB
abr-92	125	14	in	in	ADP
abr-92	125	15	officer	officer	NOUN
abr-92	125	16	(	(	PUNCT
abr-92	125	17	1982	1982	NUM
abr-92	125	18	)	)	PUNCT
abr-92	125	19	in	in	ADP
abr-92	125	20	three	three	NUM
abr-92	125	21	propositions	proposition	NOUN
abr-92	125	22	:	:	PUNCT
abr-92	125	23	(	(	PUNCT
abr-92	125	24	1	1	X
abr-92	125	25	)	)	PUNCT
abr-92	125	26	ppp	ppp	NOUN
abr-92	125	27	is	be	AUX
abr-92	125	28	the	the	DET
abr-92	125	29	principal	principal	ADJ
abr-92	125	30	determinant	determinant	ADJ
abr-92	125	31	of	of	ADP
abr-92	125	32	the	the	DET
abr-92	125	33	long	long	ADV
abr-92	125	34	-	-	PUNCT
abr-92	125	35	run	run	VERB
abr-92	125	36	equilibrium	equilibrium	NOUN
abr-92	125	37	exchange	exchange	NOUN
abr-92	125	38	rate	rate	NOUN
abr-92	125	39	,	,	PUNCT
abr-92	125	40	(	(	PUNCT
abr-92	125	41	2	2	X
abr-92	125	42	)	)	PUNCT
abr-92	125	43	the	the	DET
abr-92	125	44	short	short	ADJ
abr-92	125	45	-	-	PUNCT
abr-92	125	46	run	run	NOUN
abr-92	125	47	equilibrium	equilibrium	NOUN
abr-92	125	48	exchange	exchange	NOUN
abr-92	125	49	rate	rate	NOUN
abr-92	125	50	in	in	ADP
abr-92	125	51	any	any	DET
abr-92	125	52	current	current	ADJ
abr-92	125	53	period	period	NOUN
abr-92	125	54	is	be	AUX
abr-92	125	55	a	a	DET
abr-92	125	56	function	function	NOUN
abr-92	125	57	of	of	ADP
abr-92	125	58	the	the	DET
abr-92	125	59	long	long	ADV
abr-92	125	60	-	-	PUNCT
abr-92	125	61	run	run	VERB
abr-92	125	62	equilibrium	equilibrium	NOUN
abr-92	125	63	exchange	exchange	NOUN
abr-92	125	64	rate	rate	NOUN
abr-92	125	65	in	in	ADP
abr-92	125	66	the	the	DET
abr-92	125	67	sense	sense	NOUN
abr-92	125	68	that	that	SCONJ
abr-92	125	69	the	the	DET
abr-92	125	70	latter	latter	ADJ
abr-92	125	71	variable	variable	NOUN
abr-92	125	72	is	be	AUX
abr-92	125	73	the	the	DET
abr-92	125	74	principal	principal	ADJ
abr-92	125	75	determinate	determinate	NOUN
abr-92	125	76	of	of	ADP
abr-92	125	77	,	,	PUNCT
abr-92	125	78	and	and	CCONJ
abr-92	125	79	tends	tend	VERB
abr-92	125	80	to	to	PART
abr-92	125	81	be	be	AUX
abr-92	125	82	approached	approach	VERB
abr-92	125	83	by	by	ADP
abr-92	125	84	,	,	PUNCT
abr-92	125	85	the	the	DET
abr-92	125	86	former	former	ADJ
abr-92	125	87	,	,	PUNCT
abr-92	125	88	(	(	PUNCT
abr-92	125	89	3	3	X
abr-92	125	90	)	)	PUNCT
abr-92	125	91	the	the	DET
abr-92	125	92	short	short	ADJ
abr-92	125	93	-	-	PUNCT
abr-92	125	94	run	run	NOUN
abr-92	125	95	equilibrium	equilibrium	NOUN
abr-92	125	96	exchange	exchange	NOUN
abr-92	125	97	rate	rate	NOUN
abr-92	125	98	in	in	ADP
abr-92	125	99	any	any	DET
abr-92	125	100	current	current	ADJ
abr-92	125	101	period	period	NOUN
abr-92	125	102	is	be	AUX
abr-92	125	103	determined	determine	VERB
abr-92	125	104	principally	principally	ADV
abr-92	125	105	by	by	ADP
abr-92	125	106	ppp	ppp	PROPN
abr-92	125	107	,	,	PUNCT
abr-92	125	108	with	with	ADP
abr-92	125	109	the	the	DET
abr-92	125	110	former	former	ADJ
abr-92	125	111	variable	variable	NOUN
abr-92	125	112	tending	tend	VERB
abr-92	125	113	to	to	PART
abr-92	125	114	equal	equal	VERB
abr-92	125	115	the	the	DET
abr-92	125	116	latter	latter	ADJ
abr-92	125	117	.	.	PUNCT
abr-92	126	1	parent	parent	NOUN
abr-92	126	2	companies	company	NOUN
abr-92	126	3	’	'	PUNCT
abr-92	126	4	domiciles	domicile	NOUN
abr-92	126	5	obtaining	obtain	VERB
abr-92	126	6	a	a	DET
abr-92	126	7	meaningfully	meaningfully	ADV
abr-92	126	8	large	large	ADJ
abr-92	126	9	sample	sample	NOUN
abr-92	126	10	of	of	ADP
abr-92	126	11	the	the	DET
abr-92	126	12	financial	financial	ADJ
abr-92	126	13	statements	statement	NOUN
abr-92	126	14	of	of	ADP
abr-92	126	15	foreign	foreign	ADJ
abr-92	126	16	subsidiaries	subsidiary	NOUN
abr-92	126	17	prior	prior	ADV
abr-92	126	18	to	to	ADP
abr-92	126	19	their	their	PRON
abr-92	126	20	translation	translation	NOUN
abr-92	126	21	and	and	CCONJ
abr-92	126	22	consolidation	consolidation	NOUN
abr-92	126	23	with	with	ADP
abr-92	126	24	the	the	DET
abr-92	126	25	accounts	account	NOUN
abr-92	126	26	of	of	ADP
abr-92	126	27	their	their	PRON
abr-92	126	28	parent	parent	NOUN
abr-92	126	29	companies	company	NOUN
abr-92	126	30	is	be	AUX
abr-92	126	31	not	not	PART
abr-92	126	32	practical	practical	ADJ
abr-92	126	33	.	.	PUNCT
abr-92	127	1	in	in	ADP
abr-92	127	2	this	this	DET
abr-92	127	3	study	study	NOUN
abr-92	127	4	,	,	PUNCT
abr-92	127	5	u.s	u.s	PROPN
abr-92	127	6	.	.	PROPN
abr-92	127	7	companies	company	NOUN
abr-92	127	8	were	be	AUX
abr-92	127	9	used	use	VERB
abr-92	127	10	holt	holt	PROPN
abr-92	127	11	advances	advance	NOUN
abr-92	127	12	in	in	ADP
abr-92	127	13	business	business	NOUN
abr-92	127	14	research	research	NOUN
abr-92	127	15	2012	2012	NUM
abr-92	127	16	,	,	PUNCT
abr-92	127	17	vol	vol	NOUN
abr-92	127	18	.	.	PROPN
abr-92	128	1	3	3	NUM
abr-92	128	2	,	,	PUNCT
abr-92	128	3	no	no	INTJ
abr-92	128	4	.	.	NOUN
abr-92	128	5	1	1	NUM
abr-92	128	6	,	,	PUNCT
abr-92	128	7	113	113	NUM
abr-92	128	8	-	-	SYM
abr-92	128	9	119	119	NUM
abr-92	128	10	117	117	NUM
abr-92	128	11	as	as	ADP
abr-92	128	12	hypothetical	hypothetical	ADJ
abr-92	128	13	subsidiaries	subsidiary	NOUN
abr-92	128	14	of	of	ADP
abr-92	128	15	a	a	DET
abr-92	128	16	parent	parent	NOUN
abr-92	128	17	company	company	NOUN
abr-92	128	18	in	in	ADP
abr-92	128	19	a	a	DET
abr-92	128	20	country	country	NOUN
abr-92	128	21	that	that	PRON
abr-92	128	22	uses	use	VERB
abr-92	128	23	the	the	DET
abr-92	128	24	euro	euro	NOUN
abr-92	128	25	,	,	PUNCT
abr-92	128	26	under	under	ADP
abr-92	128	27	the	the	DET
abr-92	128	28	notion	notion	NOUN
abr-92	128	29	that	that	SCONJ
abr-92	128	30	there	there	PRON
abr-92	128	31	is	be	VERB
abr-92	128	32	no	no	DET
abr-92	128	33	reason	reason	NOUN
abr-92	128	34	to	to	PART
abr-92	128	35	conclude	conclude	VERB
abr-92	128	36	that	that	SCONJ
abr-92	128	37	they	they	PRON
abr-92	128	38	could	could	AUX
abr-92	128	39	not	not	PART
abr-92	128	40	become	become	VERB
abr-92	128	41	so	so	ADV
abr-92	128	42	.	.	PUNCT
abr-92	129	1	parent	parent	NOUN
abr-92	129	2	companies	company	NOUN
abr-92	129	3	are	be	AUX
abr-92	129	4	not	not	PART
abr-92	129	5	identified	identify	VERB
abr-92	129	6	.	.	PUNCT
abr-92	130	1	the	the	DET
abr-92	130	2	focus	focus	NOUN
abr-92	130	3	is	be	AUX
abr-92	130	4	on	on	ADP
abr-92	130	5	the	the	DET
abr-92	130	6	subsidiary	subsidiary	NOUN
abr-92	130	7	accounting	accounting	NOUN
abr-92	130	8	numbers	number	NOUN
abr-92	130	9	,	,	PUNCT
abr-92	130	10	resulting	result	VERB
abr-92	130	11	from	from	ADP
abr-92	130	12	three	three	NUM
abr-92	130	13	translation	translation	NOUN
abr-92	130	14	methods	method	NOUN
abr-92	130	15	,	,	PUNCT
abr-92	130	16	prior	prior	ADV
abr-92	130	17	to	to	ADP
abr-92	130	18	consolidation	consolidation	NOUN
abr-92	130	19	.	.	PUNCT
abr-92	131	1	but	but	CCONJ
abr-92	131	2	translation	translation	NOUN
abr-92	131	3	from	from	ADP
abr-92	131	4	dollars	dollar	NOUN
abr-92	131	5	to	to	ADP
abr-92	131	6	euros	euro	NOUN
abr-92	131	7	would	would	AUX
abr-92	131	8	be	be	AUX
abr-92	131	9	necessary	necessary	ADJ
abr-92	131	10	if	if	SCONJ
abr-92	131	11	the	the	DET
abr-92	131	12	consolidated	consolidated	ADJ
abr-92	131	13	entity	entity	NOUN
abr-92	131	14	’s	’s	PART
abr-92	131	15	reporting	reporting	NOUN
abr-92	131	16	currency	currency	NOUN
abr-92	131	17	was	be	AUX
abr-92	131	18	the	the	DET
abr-92	131	19	euro	euro	NOUN
abr-92	131	20	.	.	PUNCT
abr-92	132	1	thus	thus	ADV
abr-92	132	2	,	,	PUNCT
abr-92	132	3	the	the	DET
abr-92	132	4	theoretical	theoretical	ADJ
abr-92	132	5	parent	parent	NOUN
abr-92	132	6	company	company	NOUN
abr-92	132	7	could	could	AUX
abr-92	132	8	be	be	AUX
abr-92	132	9	domiciled	domicile	VERB
abr-92	132	10	in	in	ADP
abr-92	132	11	any	any	PRON
abr-92	132	12	of	of	ADP
abr-92	132	13	several	several	ADJ
abr-92	132	14	countries	country	NOUN
abr-92	132	15	which	which	PRON
abr-92	132	16	use	use	VERB
abr-92	132	17	the	the	DET
abr-92	132	18	euro	euro	NOUN
abr-92	132	19	.	.	PUNCT
abr-92	133	1	several	several	ADJ
abr-92	133	2	advantages	advantage	NOUN
abr-92	133	3	attach	attach	VERB
abr-92	133	4	to	to	ADP
abr-92	133	5	this	this	DET
abr-92	133	6	approach	approach	NOUN
abr-92	133	7	beyond	beyond	ADP
abr-92	133	8	generating	generate	VERB
abr-92	133	9	a	a	DET
abr-92	133	10	sample	sample	NOUN
abr-92	133	11	sufficiently	sufficiently	ADV
abr-92	133	12	large	large	ADJ
abr-92	133	13	to	to	PART
abr-92	133	14	support	support	VERB
abr-92	133	15	generalization	generalization	NOUN
abr-92	133	16	.	.	PUNCT
abr-92	134	1	the	the	DET
abr-92	134	2	effects	effect	NOUN
abr-92	134	3	of	of	ADP
abr-92	134	4	transactions	transaction	NOUN
abr-92	134	5	between	between	ADP
abr-92	134	6	parent	parent	NOUN
abr-92	134	7	and	and	CCONJ
abr-92	134	8	subsidiary	subsidiary	NOUN
abr-92	134	9	which	which	PRON
abr-92	134	10	must	must	AUX
abr-92	134	11	be	be	AUX
abr-92	134	12	eliminated	eliminate	VERB
abr-92	134	13	in	in	ADP
abr-92	134	14	translation	translation	NOUN
abr-92	134	15	and	and	CCONJ
abr-92	134	16	consolidation	consolidation	NOUN
abr-92	134	17	are	be	AUX
abr-92	134	18	not	not	PART
abr-92	134	19	present	present	ADJ
abr-92	134	20	.	.	PUNCT
abr-92	135	1	also	also	ADV
abr-92	135	2	,	,	PUNCT
abr-92	135	3	any	any	DET
abr-92	135	4	effects	effect	NOUN
abr-92	135	5	the	the	DET
abr-92	135	6	actual	actual	ADJ
abr-92	135	7	use	use	NOUN
abr-92	135	8	of	of	ADP
abr-92	135	9	a	a	DET
abr-92	135	10	specific	specific	ADJ
abr-92	135	11	translation	translation	NOUN
abr-92	135	12	method	method	NOUN
abr-92	135	13	might	might	AUX
abr-92	135	14	have	have	VERB
abr-92	135	15	in	in	ADP
abr-92	135	16	real	real	ADJ
abr-92	135	17	parent	parent	NOUN
abr-92	135	18	/	/	SYM
abr-92	135	19	foreign	foreign	ADJ
abr-92	135	20	subsidiary	subsidiary	NOUN
abr-92	135	21	settings	setting	NOUN
abr-92	135	22	on	on	ADP
abr-92	135	23	management	management	NOUN
abr-92	135	24	financing	financing	NOUN
abr-92	135	25	and	and	CCONJ
abr-92	135	26	operating	operating	NOUN
abr-92	135	27	decisions	decision	NOUN
abr-92	135	28	are	be	AUX
abr-92	135	29	avoided	avoid	VERB
abr-92	135	30	.	.	PUNCT
abr-92	136	1	some	some	PRON
abr-92	136	2	of	of	ADP
abr-92	136	3	the	the	DET
abr-92	136	4	u.s	u.s	PROPN
abr-92	136	5	.	.	PROPN
abr-92	136	6	companies	company	NOUN
abr-92	136	7	selected	select	VERB
abr-92	136	8	as	as	ADP
abr-92	136	9	hypothetical	hypothetical	ADJ
abr-92	136	10	subsidiaries	subsidiary	NOUN
abr-92	136	11	may	may	AUX
abr-92	136	12	themselves	themselves	PRON
abr-92	136	13	have	have	VERB
abr-92	136	14	foreign	foreign	ADJ
abr-92	136	15	subsidiaries	subsidiary	NOUN
abr-92	136	16	.	.	PUNCT
abr-92	137	1	thus	thus	ADV
abr-92	137	2	the	the	DET
abr-92	137	3	accounts	account	NOUN
abr-92	137	4	of	of	ADP
abr-92	137	5	these	these	DET
abr-92	137	6	u.s	u.s	PROPN
abr-92	137	7	.	.	PROPN
abr-92	137	8	companies	company	NOUN
abr-92	137	9	may	may	AUX
abr-92	137	10	already	already	ADV
abr-92	137	11	be	be	AUX
abr-92	137	12	affected	affect	VERB
abr-92	137	13	by	by	ADP
abr-92	137	14	the	the	DET
abr-92	137	15	currency	currency	NOUN
abr-92	137	16	translation	translation	NOUN
abr-92	137	17	of	of	ADP
abr-92	137	18	their	their	PRON
abr-92	137	19	own	own	ADJ
abr-92	137	20	foreign	foreign	ADJ
abr-92	137	21	subsidiaries	subsidiary	NOUN
abr-92	137	22	.	.	PUNCT
abr-92	138	1	this	this	DET
abr-92	138	2	factor	factor	NOUN
abr-92	138	3	is	be	AUX
abr-92	138	4	not	not	PART
abr-92	138	5	considered	consider	VERB
abr-92	138	6	a	a	DET
abr-92	138	7	problem	problem	NOUN
abr-92	138	8	in	in	ADP
abr-92	138	9	the	the	DET
abr-92	138	10	present	present	ADJ
abr-92	138	11	study	study	NOUN
abr-92	138	12	,	,	PUNCT
abr-92	138	13	inasmuch	inasmuch	ADJ
abr-92	138	14	as	as	SCONJ
abr-92	138	15	in	in	ADP
abr-92	138	16	practice	practice	NOUN
abr-92	138	17	it	it	PRON
abr-92	138	18	is	be	AUX
abr-92	138	19	not	not	PART
abr-92	138	20	at	at	ADV
abr-92	138	21	all	all	ADV
abr-92	138	22	unusual	unusual	ADJ
abr-92	138	23	for	for	SCONJ
abr-92	138	24	a	a	DET
abr-92	138	25	subsidiary	subsidiary	NOUN
abr-92	138	26	to	to	PART
abr-92	138	27	also	also	ADV
abr-92	138	28	be	be	AUX
abr-92	138	29	a	a	DET
abr-92	138	30	parent	parent	NOUN
abr-92	138	31	.	.	PUNCT
abr-92	139	1	the	the	DET
abr-92	139	2	current	current	ADJ
abr-92	139	3	rate	rate	NOUN
abr-92	139	4	method	method	NOUN
abr-92	139	5	and	and	CCONJ
abr-92	139	6	the	the	DET
abr-92	139	7	remeasurement	remeasurement	ADJ
abr-92	139	8	method	method	NOUN
abr-92	139	9	use	use	VERB
abr-92	139	10	exchange	exchange	NOUN
abr-92	139	11	rates	rate	NOUN
abr-92	139	12	for	for	ADP
abr-92	139	13	translation	translation	NOUN
abr-92	139	14	.	.	PUNCT
abr-92	140	1	however	however	ADV
abr-92	140	2	,	,	PUNCT
abr-92	140	3	the	the	DET
abr-92	140	4	price	price	NOUN
abr-92	140	5	parity	parity	NOUN
abr-92	140	6	method	method	NOUN
abr-92	140	7	uses	use	VERB
abr-92	140	8	relative	relative	ADJ
abr-92	140	9	price	price	NOUN
abr-92	140	10	level	level	NOUN
abr-92	140	11	data	datum	NOUN
abr-92	140	12	which	which	PRON
abr-92	140	13	varies	vary	VERB
abr-92	140	14	from	from	ADP
abr-92	140	15	country	country	NOUN
abr-92	140	16	to	to	ADP
abr-92	140	17	country	country	NOUN
abr-92	140	18	,	,	PUNCT
abr-92	140	19	despite	despite	SCONJ
abr-92	140	20	a	a	DET
abr-92	140	21	common	common	ADJ
abr-92	140	22	reporting	reporting	NOUN
abr-92	140	23	currency	currency	NOUN
abr-92	140	24	(	(	PUNCT
abr-92	140	25	the	the	DET
abr-92	140	26	euro	euro	NOUN
abr-92	140	27	)	)	PUNCT
abr-92	140	28	.	.	PUNCT
abr-92	141	1	accordingly	accordingly	ADV
abr-92	141	2	,	,	PUNCT
abr-92	141	3	this	this	DET
abr-92	141	4	study	study	NOUN
abr-92	141	5	posits	posit	NOUN
abr-92	141	6	ten	ten	NUM
abr-92	141	7	parent	parent	NOUN
abr-92	141	8	companies	company	NOUN
abr-92	141	9	in	in	ADP
abr-92	141	10	each	each	PRON
abr-92	141	11	of	of	ADP
abr-92	141	12	six	six	NUM
abr-92	141	13	countries	country	NOUN
abr-92	141	14	,	,	PUNCT
abr-92	141	15	finland	finland	PROPN
abr-92	141	16	,	,	PUNCT
abr-92	141	17	france	france	PROPN
abr-92	141	18	,	,	PUNCT
abr-92	141	19	germany	germany	PROPN
abr-92	141	20	,	,	PUNCT
abr-92	141	21	italy	italy	PROPN
abr-92	141	22	,	,	PUNCT
abr-92	141	23	the	the	DET
abr-92	141	24	netherlands	netherlands	PROPN
abr-92	141	25	,	,	PUNCT
abr-92	141	26	and	and	CCONJ
abr-92	141	27	spain	spain	PROPN
abr-92	141	28	,	,	PUNCT
abr-92	141	29	which	which	PRON
abr-92	141	30	results	result	VERB
abr-92	141	31	in	in	ADP
abr-92	141	32	the	the	DET
abr-92	141	33	application	application	NOUN
abr-92	141	34	six	six	NUM
abr-92	141	35	different	different	ADJ
abr-92	141	36	time	time	NOUN
abr-92	141	37	series	series	NOUN
abr-92	141	38	of	of	ADP
abr-92	141	39	price	price	NOUN
abr-92	141	40	parity	parity	NOUN
abr-92	141	41	numbers	number	NOUN
abr-92	141	42	.	.	PUNCT
abr-92	142	1	these	these	DET
abr-92	142	2	particular	particular	ADJ
abr-92	142	3	six	six	NUM
abr-92	142	4	countries	country	NOUN
abr-92	142	5	were	be	AUX
abr-92	142	6	selected	select	VERB
abr-92	142	7	at	at	ADP
abr-92	142	8	random	random	ADJ
abr-92	142	9	from	from	ADP
abr-92	142	10	the	the	DET
abr-92	142	11	population	population	NOUN
abr-92	142	12	of	of	ADP
abr-92	142	13	countries	country	NOUN
abr-92	142	14	which	which	PRON
abr-92	142	15	use	use	VERB
abr-92	142	16	the	the	DET
abr-92	142	17	euro	euro	NOUN
abr-92	142	18	,	,	PUNCT
abr-92	142	19	and	and	CCONJ
abr-92	142	20	are	be	AUX
abr-92	142	21	presumed	presume	VERB
abr-92	142	22	to	to	PART
abr-92	142	23	provide	provide	VERB
abr-92	142	24	a	a	DET
abr-92	142	25	fair	fair	ADJ
abr-92	142	26	representation	representation	NOUN
abr-92	142	27	.	.	PUNCT
abr-92	143	1	results	result	NOUN
abr-92	143	2	and	and	CCONJ
abr-92	143	3	conclusions	conclusion	NOUN
abr-92	143	4	dividing	divide	VERB
abr-92	143	5	the	the	DET
abr-92	143	6	average	average	NOUN
abr-92	143	7	of	of	ADP
abr-92	143	8	the	the	DET
abr-92	143	9	first	first	ADJ
abr-92	143	10	quartile	quartile	NOUN
abr-92	143	11	’s	’s	PART
abr-92	143	12	earnings	earning	NOUN
abr-92	143	13	/	/	SYM
abr-92	143	14	price	price	NOUN
abr-92	143	15	ratios	ratio	NOUN
abr-92	143	16	by	by	ADP
abr-92	143	17	the	the	DET
abr-92	143	18	third	third	ADJ
abr-92	143	19	quartile	quartile	NOUN
abr-92	143	20	’s	’s	PART
abr-92	143	21	earnings	earning	NOUN
abr-92	143	22	/	/	SYM
abr-92	143	23	price	price	NOUN
abr-92	143	24	ratios	ratio	NOUN
abr-92	143	25	,	,	PUNCT
abr-92	143	26	resulted	result	VERB
abr-92	143	27	in	in	ADP
abr-92	143	28	the	the	DET
abr-92	143	29	following	follow	VERB
abr-92	143	30	table	table	NOUN
abr-92	143	31	,	,	PUNCT
abr-92	143	32	where	where	SCONJ
abr-92	143	33	cr	cr	PROPN
abr-92	143	34	is	be	AUX
abr-92	143	35	the	the	DET
abr-92	143	36	current	current	ADJ
abr-92	143	37	rate	rate	NOUN
abr-92	143	38	method	method	NOUN
abr-92	143	39	,	,	PUNCT
abr-92	143	40	rm	rm	PROPN
abr-92	143	41	is	be	AUX
abr-92	143	42	the	the	DET
abr-92	143	43	remeasurement	remeasurement	ADJ
abr-92	143	44	method	method	NOUN
abr-92	143	45	,	,	PUNCT
abr-92	143	46	and	and	CCONJ
abr-92	143	47	pp	pp	ADV
abr-92	143	48	is	be	AUX
abr-92	143	49	the	the	DET
abr-92	143	50	price	price	NOUN
abr-92	143	51	parity	parity	NOUN
abr-92	143	52	method	method	NOUN
abr-92	143	53	:	:	PUNCT
abr-92	143	54	table	table	NOUN
abr-92	143	55	1	1	NUM
abr-92	143	56	:	:	PUNCT
abr-92	143	57	division	division	NOUN
abr-92	143	58	of	of	ADP
abr-92	143	59	the	the	DET
abr-92	143	60	average	average	NOUN
abr-92	143	61	of	of	ADP
abr-92	143	62	the	the	DET
abr-92	143	63	first	first	ADJ
abr-92	143	64	quartile	quartile	ADJ
abr-92	143	65	earnings	earning	NOUN
abr-92	143	66	/	/	SYM
abr-92	143	67	price	price	NOUN
abr-92	143	68	ratio	ratio	NOUN
abr-92	143	69	by	by	ADP
abr-92	143	70	the	the	DET
abr-92	143	71	average	average	NOUN
abr-92	143	72	of	of	ADP
abr-92	143	73	the	the	DET
abr-92	143	74	third	third	ADJ
abr-92	143	75	quartile	quartile	NOUN
abr-92	143	76	earnings	earning	NOUN
abr-92	143	77	/	/	SYM
abr-92	143	78	price	price	NOUN
abr-92	143	79	ratio	ratio	NOUN
abr-92	143	80	year	year	NOUN
abr-92	144	1	cr	cr	PROPN
abr-92	144	2	rm	rm	PROPN
abr-92	144	3	pp	pp	PROPN
abr-92	144	4	2005	2005	NUM
abr-92	144	5	h	h	NOUN
abr-92	144	6	2.203	2.203	NUM
abr-92	144	7	2.196	2.196	NUM
abr-92	144	8	l	l	NOUN
abr-92	144	9	1.928	1.928	NUM
abr-92	144	10	2006	2006	NUM
abr-92	144	11	l	l	NOUN
abr-92	144	12	2.066	2.066	NUM
abr-92	144	13	h	h	NOUN
abr-92	144	14	3.267	3.267	NUM
abr-92	144	15	2.124	2.124	NUM
abr-92	144	16	2007	2007	NUM
abr-92	144	17	2.120	2.120	NUM
abr-92	144	18	h	h	NOUN
abr-92	144	19	2.208	2.208	NUM
abr-92	144	20	l	l	NOUN
abr-92	144	21	1.818	1.818	NUM
abr-92	144	22	2008	2008	NUM
abr-92	144	23	l	l	NOUN
abr-92	144	24	2.080	2.080	NUM
abr-92	144	25	h	h	NOUN
abr-92	144	26	2.213	2.213	NUM
abr-92	144	27	2.202	2.202	NUM
abr-92	144	28	2009	2009	NUM
abr-92	144	29	2.119	2.119	NUM
abr-92	144	30	h	h	NOUN
abr-92	144	31	2.169	2.169	NUM
abr-92	144	32	l	l	NOUN
abr-92	144	33	2.110	2.110	NUM
abr-92	144	34	average	average	NOUN
abr-92	144	35	2.118	2.118	NUM
abr-92	144	36	h	h	NOUN
abr-92	144	37	2.411	2.411	NUM
abr-92	144	38	l	l	NOUN
abr-92	144	39	2.096	2.096	NUM
abr-92	144	40	h	h	NOUN
abr-92	144	41	indicates	indicate	VERB
abr-92	144	42	the	the	DET
abr-92	144	43	method	method	NOUN
abr-92	144	44	with	with	ADP
abr-92	144	45	the	the	DET
abr-92	144	46	highest	high	ADJ
abr-92	144	47	first	first	ADJ
abr-92	144	48	to	to	ADP
abr-92	144	49	third	third	ADJ
abr-92	144	50	quartile	quartile	NOUN
abr-92	144	51	ratio	ratio	NOUN
abr-92	144	52	for	for	ADP
abr-92	144	53	the	the	DET
abr-92	144	54	year	year	NOUN
abr-92	144	55	.	.	PUNCT
abr-92	145	1	l	l	NOUN
abr-92	145	2	indicates	indicate	VERB
abr-92	145	3	the	the	DET
abr-92	145	4	method	method	NOUN
abr-92	145	5	with	with	ADP
abr-92	145	6	the	the	DET
abr-92	145	7	lowest	low	ADJ
abr-92	145	8	first	first	ADJ
abr-92	145	9	to	to	ADP
abr-92	145	10	third	third	ADJ
abr-92	145	11	quartile	quartile	NOUN
abr-92	145	12	ratio	ratio	NOUN
abr-92	145	13	for	for	ADP
abr-92	145	14	the	the	DET
abr-92	145	15	year	year	NOUN
abr-92	145	16	.	.	PUNCT
abr-92	146	1	relevant	relevant	ADJ
abr-92	146	2	to	to	ADP
abr-92	146	3	the	the	DET
abr-92	146	4	analysis	analysis	NOUN
abr-92	146	5	is	be	AUX
abr-92	146	6	the	the	DET
abr-92	146	7	fact	fact	NOUN
abr-92	146	8	that	that	SCONJ
abr-92	146	9	the	the	DET
abr-92	146	10	time	time	NOUN
abr-92	146	11	series	series	NOUN
abr-92	146	12	of	of	ADP
abr-92	146	13	price	price	NOUN
abr-92	146	14	parity	parity	NOUN
abr-92	146	15	numbers	number	NOUN
abr-92	146	16	,	,	PUNCT
abr-92	146	17	dollars	dollar	NOUN
abr-92	146	18	to	to	ADP
abr-92	146	19	euros	euro	NOUN
abr-92	146	20	,	,	PUNCT
abr-92	146	21	is	be	AUX
abr-92	146	22	significantly	significantly	ADV
abr-92	146	23	less	less	ADV
abr-92	146	24	variable	variable	ADJ
abr-92	146	25	than	than	ADP
abr-92	146	26	the	the	DET
abr-92	146	27	exchange	exchange	NOUN
abr-92	146	28	rate	rate	NOUN
abr-92	146	29	from	from	ADP
abr-92	146	30	dollars	dollar	NOUN
abr-92	146	31	to	to	ADP
abr-92	146	32	euros	euro	NOUN
abr-92	146	33	,	,	PUNCT
abr-92	146	34	as	as	SCONJ
abr-92	146	35	indicated	indicate	VERB
abr-92	146	36	by	by	ADP
abr-92	146	37	the	the	DET
abr-92	146	38	following	follow	VERB
abr-92	146	39	table	table	NOUN
abr-92	146	40	:	:	PUNCT
abr-92	146	41	table	table	NOUN
abr-92	146	42	2	2	NUM
abr-92	146	43	:	:	PUNCT
abr-92	146	44	variances	variance	NOUN
abr-92	146	45	of	of	ADP
abr-92	146	46	time	time	NOUN
abr-92	146	47	series	series	PROPN
abr-92	146	48	exchange	exchange	NOUN
abr-92	146	49	rates	rate	NOUN
abr-92	146	50	from	from	ADP
abr-92	146	51	us	us	PROPN
abr-92	146	52	dollars	dollar	NOUN
abr-92	146	53	to	to	ADP
abr-92	146	54	euros	euro	NOUN
abr-92	146	55	and	and	CCONJ
abr-92	146	56	time	time	NOUN
abr-92	146	57	series	series	NOUN
abr-92	146	58	of	of	ADP
abr-92	146	59	price	price	NOUN
abr-92	146	60	parity	parity	NOUN
abr-92	146	61	numbers	number	NOUN
abr-92	146	62	of	of	ADP
abr-92	146	63	six	six	NUM
abr-92	146	64	selected	select	VERB
abr-92	146	65	countries	country	NOUN
abr-92	146	66	(	(	PUNCT
abr-92	146	67	monthly	monthly	ADJ
abr-92	146	68	observations	observation	NOUN
abr-92	146	69	,	,	PUNCT
abr-92	146	70	january	january	PROPN
abr-92	146	71	,	,	PUNCT
abr-92	146	72	2001	2001	NUM
abr-92	146	73	october	october	PROPN
abr-92	146	74	,	,	PUNCT
abr-92	146	75	2009	2009	NUM
abr-92	146	76	)	)	PUNCT
abr-92	146	77	exchange	exchange	NOUN
abr-92	146	78	rate	rate	NOUN
abr-92	146	79	pp	pp	PROPN
abr-92	146	80	finland	finland	PROPN
abr-92	147	1	pp	pp	PROPN
abr-92	147	2	france	france	PROPN
abr-92	147	3	pp	pp	PROPN
abr-92	147	4	germany	germany	PROPN
abr-92	147	5	pp	pp	PROPN
abr-92	147	6	italy	italy	PROPN
abr-92	148	1	pp	pp	PROPN
abr-92	148	2	netherlands	netherlands	PROPN
abr-92	148	3	pp	pp	PROPN
abr-92	148	4	spain	spain	PROPN
abr-92	148	5	variance	variance	PROPN
abr-92	148	6	.0221	.0221	PROPN
abr-92	148	7	.0009	.0009	PROPN
abr-92	148	8	.0010	.0010	PROPN
abr-92	148	9	.0021	.0021	PROPN
abr-92	148	10	.0029	.0029	PROPN
abr-92	148	11	.0028	.0028	PROPN
abr-92	148	12	.0069	.0069	PROPN
abr-92	148	13	rank	rank	NOUN
abr-92	148	14	by	by	ADP
abr-92	148	15	variance	variance	NOUN
abr-92	148	16	1	1	NUM
abr-92	148	17	7	7	NUM
abr-92	148	18	6	6	NUM
abr-92	148	19	5	5	NUM
abr-92	148	20	3	3	NUM
abr-92	148	21	4	4	NUM
abr-92	148	22	2	2	NUM
abr-92	148	23	the	the	DET
abr-92	148	24	variance	variance	NOUN
abr-92	148	25	of	of	ADP
abr-92	148	26	the	the	DET
abr-92	148	27	time	time	NOUN
abr-92	148	28	series	series	NOUN
abr-92	148	29	of	of	ADP
abr-92	148	30	exchanges	exchange	NOUN
abr-92	148	31	rates	rate	NOUN
abr-92	148	32	,	,	PUNCT
abr-92	148	33	dollars	dollar	NOUN
abr-92	148	34	to	to	ADP
abr-92	148	35	euros	euro	NOUN
abr-92	148	36	,	,	PUNCT
abr-92	148	37	is	be	AUX
abr-92	148	38	clearly	clearly	ADV
abr-92	148	39	greater	great	ADJ
abr-92	148	40	than	than	ADP
abr-92	148	41	the	the	DET
abr-92	148	42	variance	variance	NOUN
abr-92	148	43	of	of	ADP
abr-92	148	44	the	the	DET
abr-92	148	45	time	time	NOUN
abr-92	148	46	series	series	NOUN
abr-92	148	47	of	of	ADP
abr-92	148	48	price	price	NOUN
abr-92	148	49	parity	parity	NOUN
abr-92	148	50	numbers	number	NOUN
abr-92	148	51	of	of	ADP
abr-92	148	52	each	each	PRON
abr-92	148	53	of	of	ADP
abr-92	148	54	these	these	DET
abr-92	148	55	six	six	NUM
abr-92	148	56	selected	select	VERB
abr-92	148	57	countries	country	NOUN
abr-92	148	58	.	.	PUNCT
abr-92	149	1	this	this	DET
abr-92	149	2	pre	pre	ADJ
abr-92	149	3	-	-	ADJ
abr-92	149	4	study	study	ADJ
abr-92	149	5	observation	observation	NOUN
abr-92	149	6	led	lead	VERB
abr-92	149	7	the	the	DET
abr-92	149	8	author	author	NOUN
abr-92	149	9	to	to	PART
abr-92	149	10	anticipate	anticipate	VERB
abr-92	149	11	that	that	SCONJ
abr-92	149	12	the	the	DET
abr-92	149	13	present	present	ADJ
abr-92	149	14	study	study	NOUN
abr-92	149	15	would	would	AUX
abr-92	149	16	show	show	VERB
abr-92	149	17	that	that	SCONJ
abr-92	149	18	the	the	DET
abr-92	149	19	price	price	NOUN
abr-92	149	20	parity	parity	NOUN
abr-92	149	21	method	method	NOUN
abr-92	149	22	of	of	ADP
abr-92	149	23	translation	translation	NOUN
abr-92	149	24	would	would	AUX
abr-92	149	25	clearly	clearly	ADV
abr-92	149	26	be	be	AUX
abr-92	149	27	preferable	preferable	ADJ
abr-92	149	28	,	,	PUNCT
abr-92	149	29	based	base	VERB
abr-92	149	30	on	on	ADP
abr-92	149	31	the	the	DET
abr-92	149	32	black	black	ADJ
abr-92	149	33	normative	normative	ADJ
abr-92	149	34	criterion	criterion	NOUN
abr-92	149	35	.	.	PUNCT
abr-92	150	1	this	this	DET
abr-92	150	2	anticipated	anticipate	VERB
abr-92	150	3	result	result	NOUN
abr-92	150	4	was	be	AUX
abr-92	150	5	partially	partially	ADV
abr-92	150	6	confirmed	confirm	VERB
abr-92	150	7	by	by	ADP
abr-92	150	8	the	the	DET
abr-92	150	9	actual	actual	ADJ
abr-92	150	10	study	study	NOUN
abr-92	150	11	results	result	NOUN
abr-92	150	12	(	(	PUNCT
abr-92	150	13	table	table	NOUN
abr-92	150	14	1	1	NUM
abr-92	150	15	)	)	PUNCT
abr-92	150	16	,	,	PUNCT
abr-92	150	17	as	as	SCONJ
abr-92	150	18	pp	pp	ADV
abr-92	150	19	appears	appear	VERB
abr-92	150	20	to	to	PART
abr-92	150	21	be	be	AUX
abr-92	150	22	the	the	DET
abr-92	150	23	best	good	ADJ
abr-92	150	24	translation	translation	NOUN
abr-92	150	25	method	method	NOUN
abr-92	150	26	choice	choice	NOUN
abr-92	150	27	for	for	ADP
abr-92	150	28	three	three	NUM
abr-92	150	29	of	of	ADP
abr-92	150	30	the	the	DET
abr-92	150	31	five	five	NUM
abr-92	150	32	study	study	NOUN
abr-92	150	33	years	year	NOUN
abr-92	150	34	(	(	PUNCT
abr-92	150	35	three	three	NUM
abr-92	150	36	years	year	NOUN
abr-92	150	37	in	in	ADP
abr-92	150	38	which	which	PRON
abr-92	150	39	the	the	DET
abr-92	150	40	use	use	NOUN
abr-92	150	41	of	of	ADP
abr-92	150	42	pp	pp	ADV
abr-92	150	43	resulted	result	VERB
abr-92	150	44	in	in	ADP
abr-92	150	45	the	the	DET
abr-92	150	46	lowest	low	ADJ
abr-92	150	47	first	first	ADJ
abr-92	150	48	to	to	ADP
abr-92	150	49	third	third	ADJ
abr-92	150	50	quartile	quartile	NOUN
abr-92	150	51	ratio	ratio	NOUN
abr-92	150	52	)	)	PUNCT
abr-92	150	53	.	.	PUNCT
abr-92	151	1	the	the	DET
abr-92	151	2	remeasurement	remeasurement	ADJ
abr-92	151	3	method	method	NOUN
abr-92	151	4	,	,	PUNCT
abr-92	151	5	the	the	DET
abr-92	151	6	translation	translation	NOUN
abr-92	151	7	method	method	NOUN
abr-92	151	8	required	require	VERB
abr-92	151	9	in	in	ADP
abr-92	151	10	the	the	DET
abr-92	151	11	u.s	u.s	PROPN
abr-92	151	12	.	.	PROPN
abr-92	151	13	by	by	ADP
abr-92	151	14	asc	asc	PROPN
abr-92	151	15	830	830	NUM
abr-92	151	16	,	,	PUNCT
abr-92	151	17	and	and	CCONJ
abr-92	151	18	in	in	ADP
abr-92	151	19	a	a	DET
abr-92	151	20	number	number	NOUN
abr-92	151	21	of	of	ADP
abr-92	151	22	other	other	ADJ
abr-92	151	23	countries	country	NOUN
abr-92	151	24	,	,	PUNCT
abr-92	151	25	when	when	SCONJ
abr-92	151	26	the	the	DET
abr-92	151	27	currency	currency	NOUN
abr-92	151	28	of	of	ADP
abr-92	151	29	the	the	DET
abr-92	151	30	foreign	foreign	ADJ
abr-92	151	31	subsidiary	subsidiary	NOUN
abr-92	151	32	’s	’s	PART
abr-92	151	33	books	book	NOUN
abr-92	151	34	and	and	CCONJ
abr-92	151	35	records	record	NOUN
abr-92	151	36	differs	differ	VERB
abr-92	151	37	from	from	ADP
abr-92	151	38	the	the	DET
abr-92	151	39	functional	functional	ADJ
abr-92	151	40	currency	currency	NOUN
abr-92	151	41	,	,	PUNCT
abr-92	151	42	performed	perform	VERB
abr-92	151	43	poorly	poorly	ADV
abr-92	151	44	compared	compare	VERB
abr-92	151	45	to	to	ADP
abr-92	151	46	the	the	DET
abr-92	151	47	current	current	ADJ
abr-92	151	48	rate	rate	NOUN
abr-92	151	49	method	method	NOUN
abr-92	151	50	and	and	CCONJ
abr-92	151	51	the	the	DET
abr-92	151	52	price	price	NOUN
abr-92	151	53	parity	parity	NOUN
abr-92	151	54	method	method	NOUN
abr-92	151	55	.	.	PUNCT
abr-92	152	1	its	its	PRON
abr-92	152	2	use	use	NOUN
abr-92	152	3	resulted	result	VERB
abr-92	152	4	in	in	ADP
abr-92	152	5	the	the	DET
abr-92	152	6	highest	high	ADJ
abr-92	152	7	(	(	PUNCT
abr-92	152	8	least	least	ADV
abr-92	152	9	desirable	desirable	ADJ
abr-92	152	10	)	)	PUNCT
abr-92	152	11	first	first	ADV
abr-92	152	12	to	to	ADP
abr-92	152	13	third	third	ADJ
abr-92	152	14	quartile	quartile	NOUN
abr-92	152	15	ratios	ratio	NOUN
abr-92	152	16	in	in	ADP
abr-92	152	17	four	four	NUM
abr-92	152	18	of	of	ADP
abr-92	152	19	the	the	DET
abr-92	152	20	five	five	NUM
abr-92	152	21	study	study	NOUN
abr-92	152	22	years	year	NOUN
abr-92	152	23	.	.	PUNCT
abr-92	153	1	holt	holt	PROPN
abr-92	153	2	advances	advance	NOUN
abr-92	153	3	in	in	ADP
abr-92	153	4	business	business	NOUN
abr-92	153	5	research	research	NOUN
abr-92	153	6	2012	2012	NUM
abr-92	153	7	,	,	PUNCT
abr-92	153	8	vol	vol	NOUN
abr-92	153	9	.	.	PROPN
abr-92	154	1	3	3	NUM
abr-92	154	2	,	,	PUNCT
abr-92	154	3	no	no	INTJ
abr-92	154	4	.	.	NOUN
abr-92	154	5	1	1	NUM
abr-92	154	6	,	,	PUNCT
abr-92	154	7	113	113	NUM
abr-92	154	8	-	-	SYM
abr-92	154	9	119	119	NUM
abr-92	154	10	118	118	NUM
abr-92	154	11	limitations	limitation	NOUN
abr-92	154	12	and	and	CCONJ
abr-92	154	13	suggestions	suggestion	NOUN
abr-92	154	14	for	for	ADP
abr-92	154	15	future	future	ADJ
abr-92	154	16	research	research	NOUN
abr-92	154	17	this	this	DET
abr-92	154	18	study	study	NOUN
abr-92	154	19	compared	compare	VERB
abr-92	154	20	three	three	NUM
abr-92	154	21	translation	translation	NOUN
abr-92	154	22	methods	method	NOUN
abr-92	154	23	,	,	PUNCT
abr-92	154	24	two	two	NUM
abr-92	154	25	of	of	ADP
abr-92	154	26	which	which	PRON
abr-92	154	27	are	be	AUX
abr-92	154	28	required	require	VERB
abr-92	154	29	in	in	ADP
abr-92	154	30	the	the	DET
abr-92	154	31	u.s	u.s	PROPN
abr-92	154	32	.	.	PROPN
abr-92	154	33	by	by	ADP
abr-92	154	34	asc	asc	PROPN
abr-92	154	35	830	830	NUM
abr-92	154	36	,	,	PUNCT
abr-92	154	37	under	under	ADP
abr-92	154	38	differing	differ	VERB
abr-92	154	39	circumstances	circumstance	NOUN
abr-92	154	40	,	,	PUNCT
abr-92	154	41	and	and	CCONJ
abr-92	154	42	one	one	NUM
abr-92	154	43	viable	viable	ADJ
abr-92	154	44	method	method	NOUN
abr-92	154	45	,	,	PUNCT
abr-92	154	46	which	which	PRON
abr-92	154	47	has	have	AUX
abr-92	154	48	never	never	ADV
abr-92	154	49	been	be	AUX
abr-92	154	50	required	require	VERB
abr-92	154	51	or	or	CCONJ
abr-92	154	52	allowed	allow	VERB
abr-92	154	53	,	,	PUNCT
abr-92	154	54	against	against	ADP
abr-92	154	55	only	only	ADV
abr-92	154	56	one	one	NUM
abr-92	154	57	normative	normative	ADJ
abr-92	154	58	criterion	criterion	NOUN
abr-92	154	59	.	.	PUNCT
abr-92	155	1	future	future	ADJ
abr-92	155	2	studies	study	NOUN
abr-92	155	3	should	should	AUX
abr-92	155	4	identify	identify	VERB
abr-92	155	5	additional	additional	ADJ
abr-92	155	6	normative	normative	ADJ
abr-92	155	7	criteria	criterion	NOUN
abr-92	155	8	and	and	CCONJ
abr-92	155	9	test	test	NOUN
abr-92	155	10	translation	translation	NOUN
abr-92	155	11	methods	method	NOUN
abr-92	155	12	against	against	ADP
abr-92	155	13	those	those	DET
abr-92	155	14	criteria	criterion	NOUN
abr-92	155	15	.	.	PUNCT
abr-92	156	1	upon	upon	SCONJ
abr-92	156	2	the	the	DET
abr-92	156	3	completion	completion	NOUN
abr-92	156	4	of	of	ADP
abr-92	156	5	several	several	ADJ
abr-92	156	6	such	such	ADJ
abr-92	156	7	empirical	empirical	ADJ
abr-92	156	8	,	,	PUNCT
abr-92	156	9	normative	normative	ADJ
abr-92	156	10	studies	study	NOUN
abr-92	156	11	,	,	PUNCT
abr-92	156	12	it	it	PRON
abr-92	156	13	may	may	AUX
abr-92	156	14	eventually	eventually	ADV
abr-92	156	15	be	be	AUX
abr-92	156	16	possible	possible	ADJ
abr-92	156	17	to	to	PART
abr-92	156	18	observe	observe	VERB
abr-92	156	19	if	if	SCONJ
abr-92	156	20	one	one	NUM
abr-92	156	21	translation	translation	NOUN
abr-92	156	22	method	method	NOUN
abr-92	156	23	consistently	consistently	ADV
abr-92	156	24	out	out	ADV
abr-92	156	25	-	-	PUNCT
abr-92	156	26	performs	perform	VERB
abr-92	156	27	other	other	ADJ
abr-92	156	28	methods	method	NOUN
abr-92	156	29	,	,	PUNCT
abr-92	156	30	or	or	CCONJ
abr-92	156	31	if	if	SCONJ
abr-92	156	32	different	different	ADJ
abr-92	156	33	translation	translation	NOUN
abr-92	156	34	methods	method	NOUN
abr-92	156	35	are	be	AUX
abr-92	156	36	superior	superior	ADJ
abr-92	156	37	for	for	ADP
abr-92	156	38	different	different	ADJ
abr-92	156	39	normative	normative	ADJ
abr-92	156	40	criteria	criterion	NOUN
abr-92	156	41	.	.	PUNCT
abr-92	157	1	further	far	ADV
abr-92	157	2	,	,	PUNCT
abr-92	157	3	because	because	SCONJ
abr-92	157	4	of	of	ADP
abr-92	157	5	the	the	DET
abr-92	157	6	performance	performance	NOUN
abr-92	157	7	of	of	ADP
abr-92	157	8	the	the	DET
abr-92	157	9	price	price	NOUN
abr-92	157	10	parity	parity	NOUN
abr-92	157	11	method	method	NOUN
abr-92	157	12	in	in	ADP
abr-92	157	13	the	the	DET
abr-92	157	14	present	present	ADJ
abr-92	157	15	study	study	NOUN
abr-92	157	16	,	,	PUNCT
abr-92	157	17	price	price	NOUN
abr-92	157	18	parity	parity	NOUN
abr-92	157	19	methods	method	NOUN
abr-92	157	20	should	should	AUX
abr-92	157	21	be	be	AUX
abr-92	157	22	included	include	VERB
abr-92	157	23	in	in	ADP
abr-92	157	24	future	future	ADJ
abr-92	157	25	empirical	empirical	ADJ
abr-92	157	26	,	,	PUNCT
abr-92	157	27	normative	normative	ADJ
abr-92	157	28	studies	study	NOUN
abr-92	157	29	.	.	PUNCT
abr-92	158	1	references	reference	NOUN
abr-92	158	2	beaver	beaver	PROPN
abr-92	158	3	,	,	PUNCT
abr-92	158	4	w.	w.	PROPN
abr-92	158	5	,	,	PUNCT
abr-92	158	6	&	&	CCONJ
abr-92	158	7	dukes	dukes	PROPN
abr-92	158	8	,	,	PUNCT
abr-92	158	9	r.	r.	PROPN
abr-92	158	10	1972	1972	NUM
abr-92	158	11	.	.	PUNCT
abr-92	159	1	interperiod	interperiod	NOUN
abr-92	159	2	tax	tax	NOUN
abr-92	159	3	allocations	allocation	NOUN
abr-92	159	4	,	,	PUNCT
abr-92	159	5	earnings	earning	NOUN
abr-92	159	6	expectations	expectation	NOUN
abr-92	159	7	,	,	PUNCT
abr-92	159	8	and	and	CCONJ
abr-92	159	9	the	the	DET
abr-92	159	10	behavior	behavior	NOUN
abr-92	159	11	of	of	ADP
abr-92	159	12	security	security	NOUN
abr-92	159	13	prices	price	NOUN
abr-92	159	14	.	.	PUNCT
abr-92	160	1	accounting	accounting	NOUN
abr-92	160	2	review	review	PROPN
abr-92	160	3	,	,	PUNCT
abr-92	160	4	47(april	47(april	NUM
abr-92	160	5	)	)	PUNCT
abr-92	160	6	,	,	PUNCT
abr-92	160	7	320	320	NUM
abr-92	160	8	-	-	SYM
abr-92	160	9	332	332	NUM
abr-92	160	10	.	.	PUNCT
abr-92	161	1	beaver	beaver	PROPN
abr-92	161	2	,	,	PUNCT
abr-92	161	3	w.	w.	PROPN
abr-92	161	4	,	,	PUNCT
abr-92	161	5	&	&	CCONJ
abr-92	161	6	dukes	dukes	PROPN
abr-92	161	7	,	,	PUNCT
abr-92	161	8	r.	r.	PROPN
abr-92	161	9	1973	1973	NUM
abr-92	161	10	.	.	PUNCT
abr-92	162	1	interperiod	interperiod	NOUN
abr-92	162	2	tax	tax	NOUN
abr-92	162	3	allocation	allocation	NOUN
abr-92	162	4	and	and	CCONJ
abr-92	162	5	depreciation	depreciation	NOUN
abr-92	162	6	methods	method	NOUN
abr-92	162	7	:	:	PUNCT
abr-92	162	8	some	some	DET
abr-92	162	9	empirical	empirical	ADJ
abr-92	162	10	results	result	NOUN
abr-92	162	11	.	.	PUNCT
abr-92	163	1	accounting	accounting	NOUN
abr-92	163	2	review	review	PROPN
abr-92	163	3	,	,	PUNCT
abr-92	163	4	48(july	48(july	ADV
abr-92	163	5	)	)	PUNCT
abr-92	163	6	,	,	PUNCT
abr-92	163	7	549	549	NUM
abr-92	163	8	-	-	SYM
abr-92	163	9	559	559	NUM
abr-92	163	10	.	.	PUNCT
abr-92	164	1	black	black	ADJ
abr-92	164	2	,	,	PUNCT
abr-92	164	3	f.	f.	PROPN
abr-92	164	4	1993	1993	NUM
abr-92	164	5	.	.	PUNCT
abr-92	165	1	choosing	choose	VERB
abr-92	165	2	accounting	accounting	NOUN
abr-92	165	3	rules	rule	NOUN
abr-92	165	4	.	.	PUNCT
abr-92	166	1	accounting	accounting	NOUN
abr-92	166	2	horizons	horizon	NOUN
abr-92	166	3	,	,	PUNCT
abr-92	166	4	december	december	PROPN
abr-92	166	5	,	,	PUNCT
abr-92	166	6	1	1	NUM
abr-92	166	7	-	-	SYM
abr-92	166	8	17	17	NUM
abr-92	166	9	.	.	PUNCT
abr-92	167	1	chambers	chamber	NOUN
abr-92	167	2	,	,	PUNCT
abr-92	167	3	d.	d.	PROPN
abr-92	167	4	,	,	PUNCT
abr-92	167	5	linsmeier	linsmeier	NOUN
abr-92	167	6	,	,	PUNCT
abr-92	167	7	t.	t.	PROPN
abr-92	167	8	,	,	PUNCT
abr-92	167	9	shakespeare	shakespeare	PROPN
abr-92	167	10	,	,	PUNCT
abr-92	167	11	c.	c.	PROPN
abr-92	167	12	,	,	PUNCT
abr-92	167	13	&	&	CCONJ
abr-92	167	14	sougiannis	sougiannis	PROPN
abr-92	167	15	,	,	PUNCT
abr-92	167	16	t.	t.	NOUN
abr-92	167	17	2007	2007	NUM
abr-92	167	18	.	.	PUNCT
abr-92	168	1	an	an	DET
abr-92	168	2	evaluation	evaluation	NOUN
abr-92	168	3	of	of	ADP
abr-92	168	4	sfas	sfas	NOUN
abr-92	168	5	no	no	INTJ
abr-92	168	6	.	.	PUNCT
abr-92	169	1	130	130	NUM
abr-92	169	2	comprehensive	comprehensive	ADJ
abr-92	169	3	income	income	NOUN
abr-92	169	4	disclosures	disclosure	NOUN
abr-92	169	5	.	.	PUNCT
abr-92	170	1	review	review	NOUN
abr-92	170	2	of	of	ADP
abr-92	170	3	accounting	accounting	NOUN
abr-92	170	4	studies	study	NOUN
abr-92	170	5	,	,	PUNCT
abr-92	170	6	12(4	12(4	NUM
abr-92	170	7	)	)	PUNCT
abr-92	170	8	,	,	PUNCT
abr-92	170	9	557	557	NUM
abr-92	170	10	-	-	SYM
abr-92	170	11	593	593	NUM
abr-92	170	12	.	.	PUNCT
abr-92	171	1	davidson	davidson	PROPN
abr-92	171	2	,	,	PUNCT
abr-92	171	3	s.	s.	PROPN
abr-92	171	4	,	,	PUNCT
abr-92	171	5	stickney	stickney	PROPN
abr-92	171	6	,	,	PUNCT
abr-92	171	7	c.	c.	PROPN
abr-92	171	8	,	,	PUNCT
abr-92	171	9	&	&	CCONJ
abr-92	171	10	weil	weil	PROPN
abr-92	171	11	,	,	PUNCT
abr-92	171	12	r.	r.	PROPN
abr-92	171	13	1976	1976	NUM
abr-92	171	14	.	.	PUNCT
abr-92	172	1	inflation	inflation	NOUN
abr-92	172	2	accounting	accounting	NOUN
abr-92	172	3	.	.	PUNCT
abr-92	173	1	a	a	DET
abr-92	173	2	guide	guide	NOUN
abr-92	173	3	for	for	ADP
abr-92	173	4	the	the	DET
abr-92	173	5	accountant	accountant	NOUN
abr-92	173	6	and	and	CCONJ
abr-92	173	7	the	the	DET
abr-92	173	8	financial	financial	ADJ
abr-92	173	9	analyst	analyst	NOUN
abr-92	173	10	.	.	PUNCT
abr-92	174	1	new	new	PROPN
abr-92	174	2	york	york	PROPN
abr-92	174	3	:	:	PUNCT
abr-92	174	4	mcgraw	mcgraw	NOUN
abr-92	174	5	-	-	PUNCT
abr-92	174	6	hall	hall	NOUN
abr-92	174	7	.	.	PUNCT
abr-92	175	1	demirag	demirag	PROPN
abr-92	175	2	,	,	PUNCT
abr-92	175	3	i.	i.	PROPN
abr-92	175	4	1987	1987	NUM
abr-92	175	5	.	.	PUNCT
abr-92	176	1	a	a	DET
abr-92	176	2	review	review	NOUN
abr-92	176	3	of	of	ADP
abr-92	176	4	the	the	DET
abr-92	176	5	objectives	objective	NOUN
abr-92	176	6	of	of	ADP
abr-92	176	7	foreign	foreign	ADJ
abr-92	176	8	currency	currency	NOUN
abr-92	176	9	translation	translation	NOUN
abr-92	176	10	.	.	PUNCT
abr-92	177	1	international	international	ADJ
abr-92	177	2	journal	journal	PROPN
abr-92	177	3	of	of	ADP
abr-92	177	4	accounting	accounting	NOUN
abr-92	177	5	education	education	NOUN
abr-92	177	6	and	and	CCONJ
abr-92	177	7	research	research	NOUN
abr-92	177	8	,	,	PUNCT
abr-92	177	9	spring	spring	NOUN
abr-92	177	10	,	,	PUNCT
abr-92	177	11	69	69	NUM
abr-92	177	12	-	-	SYM
abr-92	177	13	85	85	NUM
abr-92	177	14	.	.	PUNCT
abr-92	177	15	financial	financial	ADJ
abr-92	177	16	accounting	accounting	NOUN
abr-92	177	17	standards	standards	PROPN
abr-92	177	18	board	board	NOUN
abr-92	177	19	.	.	PUNCT
abr-92	178	1	1975	1975	NUM
abr-92	178	2	.	.	PUNCT
abr-92	179	1	accounting	account	VERB
abr-92	179	2	for	for	ADP
abr-92	179	3	the	the	DET
abr-92	179	4	translation	translation	NOUN
abr-92	179	5	of	of	ADP
abr-92	179	6	foreign	foreign	ADJ
abr-92	179	7	currency	currency	NOUN
abr-92	179	8	transactions	transaction	NOUN
abr-92	179	9	and	and	CCONJ
abr-92	179	10	foreign	foreign	ADJ
abr-92	179	11	currency	currency	NOUN
abr-92	179	12	financial	financial	ADJ
abr-92	179	13	statements	statement	NOUN
abr-92	179	14	.	.	PUNCT
abr-92	180	1	statement	statement	NOUN
abr-92	180	2	of	of	ADP
abr-92	180	3	financial	financial	ADJ
abr-92	180	4	accounting	accounting	NOUN
abr-92	180	5	standards	standard	NOUN
abr-92	180	6	no	no	INTJ
abr-92	180	7	.	.	NOUN
abr-92	180	8	8	8	NUM
abr-92	180	9	.	.	X
abr-92	180	10	stamford	stamford	PROPN
abr-92	180	11	,	,	PUNCT
abr-92	180	12	connecticut	connecticut	PROPN
abr-92	180	13	:	:	PUNCT
abr-92	180	14	fasb	fasb	NOUN
abr-92	180	15	.	.	PUNCT
abr-92	181	1	financial	financial	ADJ
abr-92	181	2	accounting	accounting	NOUN
abr-92	181	3	standards	standards	PROPN
abr-92	181	4	board	board	NOUN
abr-92	181	5	.	.	PUNCT
abr-92	182	1	1981	1981	NUM
abr-92	182	2	.	.	PUNCT
abr-92	183	1	foreign	foreign	ADJ
abr-92	183	2	currency	currency	NOUN
abr-92	183	3	translation	translation	NOUN
abr-92	183	4	.	.	PUNCT
abr-92	184	1	statement	statement	NOUN
abr-92	184	2	of	of	ADP
abr-92	184	3	financial	financial	ADJ
abr-92	184	4	accounting	accounting	NOUN
abr-92	184	5	standards	standard	NOUN
abr-92	184	6	no	no	INTJ
abr-92	184	7	.	.	PROPN
abr-92	184	8	52	52	NUM
abr-92	184	9	.	.	PUNCT
abr-92	185	1	stamford	stamford	PROPN
abr-92	185	2	,	,	PUNCT
abr-92	185	3	connecticut	connecticut	PROPN
abr-92	185	4	:	:	PUNCT
abr-92	185	5	fasb	fasb	PROPN
abr-92	185	6	.	.	PUNCT
abr-92	185	7	holt	holt	PROPN
abr-92	185	8	,	,	PUNCT
abr-92	185	9	p.	p.	NOUN
abr-92	185	10	2003	2003	NUM
abr-92	185	11	.	.	PUNCT
abr-92	186	1	international	international	ADJ
abr-92	186	2	accounting	accounting	NOUN
abr-92	186	3	.	.	PUNCT
abr-92	187	1	cincinnati	cincinnati	PROPN
abr-92	187	2	,	,	PUNCT
abr-92	187	3	ohio	ohio	PROPN
abr-92	187	4	:	:	PUNCT
abr-92	187	5	thomson	thomson	PROPN
abr-92	187	6	learning	learning	PROPN
abr-92	187	7	.	.	PUNCT
abr-92	188	1	holt	holt	PROPN
abr-92	188	2	,	,	PUNCT
abr-92	188	3	p.	p.	NOUN
abr-92	188	4	2006	2006	NUM
abr-92	188	5	.	.	PUNCT
abr-92	189	1	the	the	DET
abr-92	189	2	variability	variability	NOUN
abr-92	189	3	of	of	ADP
abr-92	189	4	earnings	earning	NOUN
abr-92	189	5	across	across	ADP
abr-92	189	6	foreign	foreign	ADJ
abr-92	189	7	currency	currency	NOUN
abr-92	189	8	translation	translation	NOUN
abr-92	189	9	methodologies	methodology	NOUN
abr-92	189	10	:	:	PUNCT
abr-92	189	11	an	an	DET
abr-92	189	12	empirical	empirical	ADJ
abr-92	189	13	comparison	comparison	NOUN
abr-92	189	14	.	.	PUNCT
abr-92	190	1	southwest	southwest	ADJ
abr-92	190	2	business	business	NOUN
abr-92	190	3	and	and	CCONJ
abr-92	190	4	economics	economic	NOUN
abr-92	190	5	journal	journal	NOUN
abr-92	190	6	,	,	PUNCT
abr-92	190	7	67	67	NUM
abr-92	190	8	-	-	SYM
abr-92	190	9	81	81	NUM
abr-92	190	10	.	.	PUNCT
abr-92	191	1	holt	holt	PROPN
abr-92	191	2	,	,	PUNCT
abr-92	191	3	e.	e.	PROPN
abr-92	191	4	2012	2012	NUM
abr-92	191	5	.	.	PUNCT
abr-92	192	1	estimation	estimation	NOUN
abr-92	192	2	of	of	ADP
abr-92	192	3	temporal	temporal	ADJ
abr-92	192	4	characteristics	characteristic	NOUN
abr-92	192	5	of	of	ADP
abr-92	192	6	accounts	account	NOUN
abr-92	192	7	for	for	ADP
abr-92	192	8	empirical	empirical	ADJ
abr-92	192	9	research	research	NOUN
abr-92	192	10	.	.	PUNCT
abr-92	193	1	advances	advance	NOUN
abr-92	193	2	in	in	ADP
abr-92	193	3	business	business	NOUN
abr-92	193	4	research	research	NOUN
abr-92	193	5	,	,	PUNCT
abr-92	193	6	2(1	2(1	NUM
abr-92	193	7	)	)	PUNCT
abr-92	193	8	,	,	PUNCT
abr-92	193	9	231	231	NUM
abr-92	193	10	-	-	SYM
abr-92	193	11	237	237	NUM
abr-92	193	12	.	.	PUNCT
abr-92	194	1	houston	houston	PROPN
abr-92	194	2	,	,	PUNCT
abr-92	194	3	c.	c.	PROPN
abr-92	194	4	1986	1986	NUM
abr-92	194	5	.	.	PUNCT
abr-92	195	1	“	"	PUNCT
abr-92	195	2	u.s	u.s	PROPN
abr-92	195	3	.	.	PROPN
abr-92	195	4	management	management	NOUN
abr-92	195	5	hedging	hedging	NOUN
abr-92	195	6	practices	practice	NOUN
abr-92	195	7	subsequent	subsequent	ADJ
abr-92	195	8	to	to	ADP
abr-92	195	9	the	the	DET
abr-92	195	10	adoption	adoption	NOUN
abr-92	195	11	of	of	ADP
abr-92	195	12	sfas	sfas	NOUN
abr-92	195	13	no	no	INTJ
abr-92	195	14	.	.	PROPN
abr-92	196	1	52	52	NUM
abr-92	196	2	‘	'	PUNCT
abr-92	196	3	foreign	foreign	ADJ
abr-92	196	4	currency	currency	NOUN
abr-92	196	5	translation	translation	NOUN
abr-92	196	6	’	'	PUNCT
abr-92	196	7	.	.	PUNCT
abr-92	196	8	”	"	PUNCT
abr-92	197	1	unpublished	unpublished	PROPN
abr-92	197	2	ph.d	ph.d	PROPN
abr-92	197	3	.	.	PUNCT
abr-92	198	1	dissertation	dissertation	NOUN
abr-92	198	2	.	.	PUNCT
abr-92	199	1	university	university	NOUN
abr-92	199	2	of	of	ADP
abr-92	199	3	washington	washington	PROPN
abr-92	199	4	.	.	PUNCT
abr-92	200	1	iatridis	iatridis	PROPN
abr-92	200	2	,	,	PUNCT
abr-92	200	3	g.	g.	PROPN
abr-92	200	4	,	,	PUNCT
abr-92	200	5	&	&	CCONJ
abr-92	200	6	joseph	joseph	PROPN
abr-92	200	7	,	,	PUNCT
abr-92	200	8	n.	n.	PROPN
abr-92	200	9	2005a	2005a	NUM
abr-92	200	10	.	.	PUNCT
abr-92	201	1	a	a	DET
abr-92	201	2	conceptual	conceptual	ADJ
abr-92	201	3	framework	framework	NOUN
abr-92	201	4	of	of	ADP
abr-92	201	5	accounting	accounting	NOUN
abr-92	201	6	policy	policy	NOUN
abr-92	201	7	choice	choice	NOUN
abr-92	201	8	under	under	ADP
abr-92	201	9	ssap	ssap	NOUN
abr-92	201	10	20	20	NUM
abr-92	201	11	.	.	PUNCT
abr-92	201	12	managerial	managerial	ADJ
abr-92	201	13	auditing	auditing	NOUN
abr-92	201	14	journal	journal	NOUN
abr-92	201	15	,	,	PUNCT
abr-92	201	16	20(7	20(7	NUM
abr-92	201	17	)	)	PUNCT
abr-92	201	18	,	,	PUNCT
abr-92	201	19	763	763	NUM
abr-92	201	20	-	-	SYM
abr-92	201	21	778	778	NUM
abr-92	201	22	.	.	PUNCT
abr-92	202	1	iatridis	iatridis	PROPN
abr-92	202	2	,	,	PUNCT
abr-92	202	3	g.	g.	PROPN
abr-92	202	4	2005b	2005b	NUM
abr-92	202	5	.	.	PUNCT
abr-92	203	1	an	an	DET
abr-92	203	2	empirical	empirical	ADJ
abr-92	203	3	investigation	investigation	NOUN
abr-92	203	4	of	of	ADP
abr-92	203	5	the	the	DET
abr-92	203	6	u.k	u.k	PROPN
abr-92	203	7	.	.	PROPN
abr-92	203	8	stock	stock	NOUN
abr-92	203	9	market	market	NOUN
abr-92	203	10	response	response	NOUN
abr-92	203	11	to	to	ADP
abr-92	203	12	the	the	DET
abr-92	203	13	implementation	implementation	NOUN
abr-92	203	14	of	of	ADP
abr-92	203	15	ssap	ssap	NOUN
abr-92	203	16	20	20	NUM
abr-92	203	17	‘	'	PUNCT
abr-92	203	18	foreign	foreign	ADJ
abr-92	203	19	currency	currency	NOUN
abr-92	203	20	translation	translation	NOUN
abr-92	203	21	’	'	PUNCT
abr-92	203	22	.	.	PUNCT
abr-92	204	1	investment	investment	NOUN
abr-92	204	2	management	management	NOUN
abr-92	204	3	&	&	CCONJ
abr-92	204	4	financial	financial	ADJ
abr-92	204	5	innovations	innovation	NOUN
abr-92	204	6	,	,	PUNCT
abr-92	204	7	2(1	2(1	NUM
abr-92	204	8	)	)	PUNCT
abr-92	204	9	,	,	PUNCT
abr-92	204	10	108	108	NUM
abr-92	204	11	-	-	SYM
abr-92	204	12	126	126	NUM
abr-92	204	13	.	.	PUNCT
abr-92	205	1	iatridis	iatridis	PROPN
abr-92	205	2	,	,	PUNCT
abr-92	205	3	g.	g.	PROPN
abr-92	205	4	,	,	PUNCT
abr-92	205	5	&	&	CCONJ
abr-92	205	6	joseph	joseph	PROPN
abr-92	205	7	,	,	PUNCT
abr-92	205	8	n.	n.	PROPN
abr-92	205	9	2006	2006	NUM
abr-92	205	10	.	.	PUNCT
abr-92	206	1	characteristics	characteristic	NOUN
abr-92	206	2	of	of	ADP
abr-92	206	3	u.k	u.k	PROPN
abr-92	206	4	.	.	PROPN
abr-92	206	5	firms	firm	NOUN
abr-92	206	6	related	relate	VERB
abr-92	206	7	to	to	ADP
abr-92	206	8	timing	timing	NOUN
abr-92	206	9	of	of	ADP
abr-92	206	10	adoption	adoption	NOUN
abr-92	206	11	of	of	ADP
abr-92	206	12	statement	statement	NOUN
abr-92	206	13	of	of	ADP
abr-92	206	14	standard	standard	ADJ
abr-92	206	15	accounting	accounting	NOUN
abr-92	206	16	practice	practice	NOUN
abr-92	206	17	no	no	NOUN
abr-92	206	18	.	.	NOUN
abr-92	206	19	20	20	NUM
abr-92	206	20	.	.	PUNCT
abr-92	207	1	accounting	accounting	PROPN
abr-92	207	2	&	&	CCONJ
abr-92	207	3	finance	finance	PROPN
abr-92	207	4	,	,	PUNCT
abr-92	207	5	46(3	46(3	NOUN
abr-92	207	6	)	)	PUNCT
abr-92	207	7	,	,	PUNCT
abr-92	207	8	429	429	NUM
abr-92	207	9	-	-	SYM
abr-92	207	10	455	455	NUM
abr-92	207	11	.	.	PUNCT
abr-92	208	1	ketz	ketz	PROPN
abr-92	208	2	,	,	PUNCT
abr-92	208	3	j.	j.	PROPN
abr-92	208	4	1977	1977	NUM
abr-92	208	5	.	.	PUNCT
abr-92	209	1	“	"	PUNCT
abr-92	209	2	a	a	DET
abr-92	209	3	comparison	comparison	NOUN
abr-92	209	4	of	of	ADP
abr-92	209	5	the	the	DET
abr-92	209	6	predictability	predictability	NOUN
abr-92	209	7	of	of	ADP
abr-92	209	8	business	business	NOUN
abr-92	209	9	failure	failure	NOUN
abr-92	209	10	by	by	ADP
abr-92	209	11	the	the	DET
abr-92	209	12	financial	financial	ADJ
abr-92	209	13	ratios	ratio	NOUN
abr-92	209	14	of	of	ADP
abr-92	209	15	general	general	ADJ
abr-92	209	16	price	price	NOUN
abr-92	209	17	level	level	NOUN
abr-92	209	18	statements	statement	NOUN
abr-92	209	19	with	with	ADP
abr-92	209	20	those	those	PRON
abr-92	209	21	of	of	ADP
abr-92	209	22	historical	historical	ADJ
abr-92	209	23	cost	cost	NOUN
abr-92	209	24	statements	statement	NOUN
abr-92	209	25	.	.	PUNCT
abr-92	209	26	”	"	PUNCT
abr-92	209	27	unpublished	unpublished	PROPN
abr-92	209	28	ph.d	ph.d	PROPN
abr-92	209	29	.	.	PUNCT
abr-92	210	1	dissertation	dissertation	NOUN
abr-92	210	2	.	.	PUNCT
abr-92	211	1	virginia	virginia	PROPN
abr-92	211	2	polytechnic	polytechnic	PROPN
abr-92	211	3	institute	institute	PROPN
abr-92	211	4	and	and	CCONJ
abr-92	211	5	state	state	PROPN
abr-92	211	6	university	university	PROPN
abr-92	211	7	.	.	PUNCT
abr-92	212	1	holt	holt	PROPN
abr-92	212	2	advances	advance	NOUN
abr-92	212	3	in	in	ADP
abr-92	212	4	business	business	NOUN
abr-92	212	5	research	research	NOUN
abr-92	212	6	2012	2012	NUM
abr-92	212	7	,	,	PUNCT
abr-92	212	8	vol	vol	NOUN
abr-92	212	9	.	.	PROPN
abr-92	213	1	3	3	NUM
abr-92	213	2	,	,	PUNCT
abr-92	213	3	no	no	INTJ
abr-92	213	4	.	.	NOUN
abr-92	213	5	1	1	NUM
abr-92	213	6	,	,	PUNCT
abr-92	213	7	113	113	NUM
abr-92	213	8	-	-	SYM
abr-92	213	9	119	119	NUM
abr-92	213	10	119	119	NUM
abr-92	213	11	ketz	ketz	NOUN
abr-92	213	12	,	,	PUNCT
abr-92	213	13	j.	j.	PROPN
abr-92	213	14	1978	1978	NUM
abr-92	213	15	.	.	PUNCT
abr-92	214	1	the	the	DET
abr-92	214	2	validation	validation	NOUN
abr-92	214	3	of	of	ADP
abr-92	214	4	some	some	DET
abr-92	214	5	general	general	ADJ
abr-92	214	6	price	price	NOUN
abr-92	214	7	level	level	NOUN
abr-92	214	8	estimating	estimate	VERB
abr-92	214	9	models	model	NOUN
abr-92	214	10	.	.	PUNCT
abr-92	215	1	accounting	accounting	NOUN
abr-92	215	2	review	review	PROPN
abr-92	215	3	,	,	PUNCT
abr-92	215	4	liii(4	liii(4	PROPN
abr-92	215	5	)	)	PUNCT
abr-92	215	6	,	,	PUNCT
abr-92	215	7	952	952	NUM
abr-92	215	8	-	-	SYM
abr-92	215	9	960	960	NUM
abr-92	215	10	.	.	PUNCT
abr-92	216	1	taek	taek	PROPN
abr-92	216	2	h.	h.	PROPN
abr-92	216	3	,	,	PUNCT
abr-92	216	4	bae	bae	PROPN
abr-92	216	5	,	,	PUNCT
abr-92	216	6	s.	s.	PROPN
abr-92	216	7	,	,	PUNCT
abr-92	216	8	&	&	CCONJ
abr-92	216	9	chung	chung	PROPN
abr-92	216	10	,	,	PUNCT
abr-92	216	11	j.	j.	PROPN
abr-92	216	12	2005	2005	NUM
abr-92	216	13	.	.	PUNCT
abr-92	217	1	do	do	AUX
abr-92	217	2	foreign	foreign	ADJ
abr-92	217	3	investors	investor	NOUN
abr-92	217	4	price	price	VERB
abr-92	217	5	foreign	foreign	ADJ
abr-92	217	6	exchange	exchange	NOUN
abr-92	217	7	risk	risk	NOUN
abr-92	217	8	differently	differently	ADV
abr-92	217	9	?	?	PUNCT
abr-92	218	1	journal	journal	NOUN
abr-92	218	2	of	of	ADP
abr-92	218	3	financial	financial	ADJ
abr-92	218	4	research	research	NOUN
abr-92	218	5	,	,	PUNCT
abr-92	218	6	28(4	28(4	NUM
abr-92	218	7	)	)	PUNCT
abr-92	218	8	,	,	PUNCT
abr-92	218	9	555	555	NUM
abr-92	218	10	-	-	SYM
abr-92	218	11	573	573	NUM
abr-92	218	12	.	.	PUNCT
abr-92	219	1	liu	liu	PROPN
abr-92	219	2	,	,	PUNCT
abr-92	219	3	j.	j.	PROPN
abr-92	219	4	2006	2006	NUM
abr-92	219	5	.	.	PUNCT
abr-92	220	1	on	on	ADP
abr-92	220	2	international	international	ADJ
abr-92	220	3	accounting	accounting	NOUN
abr-92	220	4	valuation	valuation	NOUN
abr-92	220	5	.	.	PUNCT
abr-92	221	1	journal	journal	PROPN
abr-92	221	2	of	of	ADP
abr-92	221	3	international	international	ADJ
abr-92	221	4	accounting	accounting	NOUN
abr-92	221	5	research	research	NOUN
abr-92	221	6	,	,	PUNCT
abr-92	221	7	5(1	5(1	NUM
abr-92	221	8	)	)	PUNCT
abr-92	221	9	,	,	PUNCT
abr-92	221	10	67	67	NUM
abr-92	221	11	-	-	SYM
abr-92	221	12	87	87	NUM
abr-92	221	13	.	.	PUNCT
abr-92	222	1	louis	louis	PROPN
abr-92	222	2	,	,	PUNCT
abr-92	222	3	h.	h.	PROPN
abr-92	222	4	2003	2003	NUM
abr-92	222	5	.	.	PUNCT
abr-92	223	1	the	the	DET
abr-92	223	2	value	value	NOUN
abr-92	223	3	relevance	relevance	NOUN
abr-92	223	4	of	of	ADP
abr-92	223	5	the	the	DET
abr-92	223	6	foreign	foreign	ADJ
abr-92	223	7	translation	translation	NOUN
abr-92	223	8	adjustment	adjustment	NOUN
abr-92	223	9	.	.	PUNCT
abr-92	224	1	accounting	accounting	NOUN
abr-92	224	2	review	review	PROPN
abr-92	224	3	,	,	PUNCT
abr-92	224	4	78(4	78(4	NUM
abr-92	224	5	)	)	PUNCT
abr-92	224	6	,	,	PUNCT
abr-92	224	7	1027	1027	NUM
abr-92	224	8	-	-	SYM
abr-92	224	9	1047	1047	NUM
abr-92	224	10	.	.	PUNCT
abr-92	225	1	may	may	AUX
abr-92	225	2	,	,	PUNCT
abr-92	225	3	r.	r.	PROPN
abr-92	225	4	&	&	CCONJ
abr-92	225	5	sundem	sundem	PROPN
abr-92	225	6	,	,	PUNCT
abr-92	225	7	g.	g.	PROPN
abr-92	225	8	1973	1973	NUM
abr-92	225	9	.	.	PUNCT
abr-92	226	1	cost	cost	NOUN
abr-92	226	2	of	of	ADP
abr-92	226	3	information	information	NOUN
abr-92	226	4	and	and	CCONJ
abr-92	226	5	security	security	NOUN
abr-92	226	6	prices	price	NOUN
abr-92	226	7	:	:	PUNCT
abr-92	226	8	market	market	NOUN
abr-92	226	9	association	association	NOUN
abr-92	226	10	tests	test	VERB
abr-92	226	11	for	for	ADP
abr-92	226	12	accounting	accounting	NOUN
abr-92	226	13	policy	policy	NOUN
abr-92	226	14	decisions	decision	NOUN
abr-92	226	15	.	.	PUNCT
abr-92	227	1	accounting	accounting	NOUN
abr-92	227	2	review	review	PROPN
abr-92	227	3	,	,	PUNCT
abr-92	227	4	48(january	48(january	NUM
abr-92	227	5	)	)	PUNCT
abr-92	227	6	,	,	PUNCT
abr-92	227	7	80	80	NUM
abr-92	227	8	-	-	SYM
abr-92	227	9	94	94	NUM
abr-92	227	10	.	.	PUNCT
abr-92	228	1	officer	officer	NOUN
abr-92	228	2	,	,	PUNCT
abr-92	228	3	l.	l.	PROPN
abr-92	228	4	1982	1982	NUM
abr-92	228	5	.	.	PUNCT
abr-92	229	1	purchasing	purchase	VERB
abr-92	229	2	power	power	NOUN
abr-92	229	3	parity	parity	NOUN
abr-92	229	4	and	and	CCONJ
abr-92	229	5	exchange	exchange	NOUN
abr-92	229	6	rates	rate	NOUN
abr-92	229	7	:	:	PUNCT
abr-92	229	8	theory	theory	NOUN
abr-92	229	9	,	,	PUNCT
abr-92	229	10	evidence	evidence	NOUN
abr-92	229	11	and	and	CCONJ
abr-92	229	12	relevance	relevance	NOUN
abr-92	229	13	.	.	PUNCT
abr-92	230	1	greenwich	greenwich	PROPN
abr-92	230	2	,	,	PUNCT
abr-92	230	3	connecticut	connecticut	PROPN
abr-92	230	4	:	:	PUNCT
abr-92	230	5	jai	jai	PROPN
abr-92	230	6	press	press	PROPN
abr-92	230	7	.	.	PUNCT
abr-92	231	1	parker	parker	PROPN
abr-92	231	2	,	,	PUNCT
abr-92	231	3	j.	j.	PROPN
abr-92	231	4	1977	1977	NUM
abr-92	231	5	.	.	PUNCT
abr-92	232	1	impact	impact	NOUN
abr-92	232	2	of	of	ADP
abr-92	232	3	price	price	NOUN
abr-92	232	4	-	-	PUNCT
abr-92	232	5	level	level	NOUN
abr-92	232	6	accounting	accounting	NOUN
abr-92	232	7	.	.	PUNCT
abr-92	233	1	accounting	accounting	NOUN
abr-92	233	2	review	review	PROPN
abr-92	233	3	,	,	PUNCT
abr-92	233	4	52(1	52(1	NOUN
abr-92	233	5	)	)	PUNCT
abr-92	233	6	,	,	PUNCT
abr-92	233	7	69	69	NUM
abr-92	233	8	-	-	SYM
abr-92	233	9	96	96	NUM
abr-92	233	10	.	.	PUNCT
abr-92	234	1	patz	patz	PROPN
abr-92	234	2	,	,	PUNCT
abr-92	234	3	d.	d.	PROPN
abr-92	234	4	1977	1977	NUM
abr-92	234	5	.	.	PUNCT
abr-92	235	1	the	the	DET
abr-92	235	2	state	state	NOUN
abr-92	235	3	of	of	ADP
abr-92	235	4	the	the	DET
abr-92	235	5	art	art	NOUN
abr-92	235	6	in	in	ADP
abr-92	235	7	translation	translation	NOUN
abr-92	235	8	theory	theory	NOUN
abr-92	235	9	.	.	PUNCT
abr-92	236	1	journal	journal	PROPN
abr-92	236	2	of	of	ADP
abr-92	236	3	business	business	NOUN
abr-92	236	4	finance	finance	NOUN
abr-92	236	5	and	and	CCONJ
abr-92	236	6	accounting	accounting	NOUN
abr-92	236	7	,	,	PUNCT
abr-92	236	8	4(3	4(3	NUM
abr-92	236	9	)	)	PUNCT
abr-92	236	10	,	,	PUNCT
abr-92	236	11	311	311	NUM
abr-92	236	12	-	-	SYM
abr-92	236	13	325	325	NUM
abr-92	236	14	.	.	PUNCT
abr-92	237	1	patz	patz	PROPN
abr-92	237	2	,	,	PUNCT
abr-92	237	3	d.	d.	PROPN
abr-92	237	4	1978	1978	NUM
abr-92	237	5	.	.	PUNCT
abr-92	238	1	a	a	DET
abr-92	238	2	price	price	NOUN
abr-92	238	3	parity	parity	NOUN
abr-92	238	4	theory	theory	NOUN
abr-92	238	5	of	of	ADP
abr-92	238	6	translation	translation	NOUN
abr-92	238	7	:	:	PUNCT
abr-92	238	8	a	a	DET
abr-92	238	9	reply	reply	NOUN
abr-92	238	10	.	.	PUNCT
abr-92	239	1	accounting	accounting	NOUN
abr-92	239	2	and	and	CCONJ
abr-92	239	3	business	business	NOUN
abr-92	239	4	research	research	NOUN
abr-92	239	5	,	,	PUNCT
abr-92	239	6	44(1	44(1	PROPN
abr-92	239	7	)	)	PUNCT
abr-92	239	8	,	,	PUNCT
abr-92	239	9	66	66	NUM
abr-92	239	10	-	-	SYM
abr-92	239	11	72	72	NUM
abr-92	239	12	.	.	PUNCT
abr-92	240	1	patz	patz	PROPN
abr-92	240	2	,	,	PUNCT
abr-92	240	3	d.	d.	PROPN
abr-92	240	4	1981	1981	NUM
abr-92	240	5	.	.	PUNCT
abr-92	241	1	price	price	NOUN
abr-92	241	2	parity	parity	NOUN
abr-92	241	3	translation	translation	NOUN
abr-92	241	4	:	:	PUNCT
abr-92	241	5	methodology	methodology	NOUN
abr-92	241	6	and	and	CCONJ
abr-92	241	7	implementation	implementation	NOUN
abr-92	241	8	.	.	PUNCT
abr-92	242	1	accounting	accounting	NOUN
abr-92	242	2	and	and	CCONJ
abr-92	242	3	business	business	NOUN
abr-92	242	4	research	research	NOUN
abr-92	242	5	,	,	PUNCT
abr-92	242	6	207	207	NUM
abr-92	242	7	-	-	SYM
abr-92	242	8	216	216	NUM
abr-92	242	9	.	.	PUNCT
abr-92	243	1	petersen	petersen	PROPN
abr-92	243	2	,	,	PUNCT
abr-92	243	3	r.	r.	PROPN
abr-92	243	4	1971	1971	NUM
abr-92	243	5	.	.	PUNCT
abr-92	244	1	“	"	PUNCT
abr-92	244	2	an	an	DET
abr-92	244	3	examination	examination	NOUN
abr-92	244	4	of	of	ADP
abr-92	244	5	the	the	DET
abr-92	244	6	effects	effect	NOUN
abr-92	244	7	of	of	ADP
abr-92	244	8	changes	change	NOUN
abr-92	244	9	in	in	ADP
abr-92	244	10	the	the	DET
abr-92	244	11	general	general	ADJ
abr-92	244	12	price	price	NOUN
abr-92	244	13	level	level	NOUN
abr-92	244	14	.	.	PUNCT
abr-92	244	15	”	"	PUNCT
abr-92	245	1	unpublished	unpublished	PROPN
abr-92	245	2	ph.d	ph.d	PROPN
abr-92	245	3	.	.	PUNCT
abr-92	246	1	dissertation	dissertation	NOUN
abr-92	246	2	,	,	PUNCT
abr-92	246	3	university	university	NOUN
abr-92	246	4	of	of	ADP
abr-92	246	5	washington	washington	PROPN
abr-92	246	6	.	.	PUNCT
abr-92	247	1	pinto	pinto	PROPN
abr-92	247	2	,	,	PUNCT
abr-92	247	3	j.	j.	PROPN
abr-92	247	4	2002	2002	NUM
abr-92	247	5	.	.	PUNCT
abr-92	248	1	foreign	foreign	ADJ
abr-92	248	2	currency	currency	NOUN
abr-92	248	3	translation	translation	NOUN
abr-92	248	4	method	method	NOUN
abr-92	248	5	choice	choice	NOUN
abr-92	248	6	:	:	PUNCT
abr-92	248	7	insights	insight	NOUN
abr-92	248	8	from	from	ADP
abr-92	248	9	game	game	NOUN
abr-92	248	10	theory	theory	NOUN
abr-92	248	11	.	.	PUNCT
abr-92	249	1	journal	journal	PROPN
abr-92	249	2	of	of	ADP
abr-92	249	3	applied	apply	VERB
abr-92	249	4	business	business	NOUN
abr-92	249	5	research	research	NOUN
abr-92	249	6	,	,	PUNCT
abr-92	249	7	18(4	18(4	NUM
abr-92	249	8	)	)	PUNCT
abr-92	249	9	,	,	PUNCT
abr-92	249	10	25	25	NUM
abr-92	249	11	.	.	X
abr-92	249	12	pinto	pinto	NOUN
abr-92	249	13	,	,	PUNCT
abr-92	249	14	j.	j.	PROPN
abr-92	249	15	2005	2005	NUM
abr-92	249	16	.	.	PUNCT
abr-92	250	1	how	how	SCONJ
abr-92	250	2	comprehensive	comprehensive	ADJ
abr-92	250	3	is	be	AUX
abr-92	250	4	comprehensive	comprehensive	ADJ
abr-92	250	5	income	income	NOUN
abr-92	250	6	?	?	PUNCT
abr-92	251	1	the	the	DET
abr-92	251	2	value	value	NOUN
abr-92	251	3	relevance	relevance	NOUN
abr-92	251	4	of	of	ADP
abr-92	251	5	foreign	foreign	ADJ
abr-92	251	6	currency	currency	NOUN
abr-92	251	7	translation	translation	NOUN
abr-92	251	8	adjustments	adjustment	NOUN
abr-92	251	9	.	.	PUNCT
abr-92	252	1	journal	journal	NOUN
abr-92	252	2	of	of	ADP
abr-92	252	3	international	international	ADJ
abr-92	252	4	financial	financial	ADJ
abr-92	252	5	management	management	NOUN
abr-92	252	6	&	&	CCONJ
abr-92	252	7	accounting	accounting	PROPN
abr-92	252	8	,	,	PUNCT
abr-92	252	9	16(2	16(2	NUM
abr-92	252	10	)	)	PUNCT
abr-92	252	11	,	,	PUNCT
abr-92	252	12	97	97	NUM
abr-92	252	13	-	-	SYM
abr-92	252	14	122	122	NUM
abr-92	252	15	.	.	PUNCT
abr-92	253	1	paul	paul	PROPN
abr-92	253	2	holt	holt	PROPN
abr-92	253	3	is	be	AUX
abr-92	253	4	a	a	DET
abr-92	253	5	professor	professor	NOUN
abr-92	253	6	of	of	ADP
abr-92	253	7	accounting	accounting	NOUN
abr-92	253	8	at	at	ADP
abr-92	253	9	texas	texas	PROPN
abr-92	253	10	a&m	a&m	PROPN
abr-92	253	11	university	university	PROPN
abr-92	253	12	,	,	PUNCT
abr-92	253	13	kingsville	kingsville	PROPN
abr-92	253	14	.	.	PUNCT
abr-92	254	1	he	he	PRON
abr-92	254	2	received	receive	VERB
abr-92	254	3	his	his	PRON
abr-92	254	4	ph.d	ph.d	NOUN
abr-92	254	5	.	.	PUNCT
abr-92	255	1	in	in	ADP
abr-92	255	2	international	international	ADJ
abr-92	255	3	accounting	accounting	NOUN
abr-92	255	4	from	from	ADP
abr-92	255	5	oklahoma	oklahoma	PROPN
abr-92	255	6	state	state	PROPN
abr-92	255	7	university	university	PROPN
abr-92	255	8	.	.	PUNCT
abr-92	256	1	his	his	PRON
abr-92	256	2	current	current	ADJ
abr-92	256	3	research	research	NOUN
abr-92	256	4	focuses	focus	VERB
abr-92	256	5	on	on	ADP
abr-92	256	6	descriptive	descriptive	ADJ
abr-92	256	7	and	and	CCONJ
abr-92	256	8	normative	normative	ADJ
abr-92	256	9	studies	study	NOUN
abr-92	256	10	of	of	ADP
abr-92	256	11	foreign	foreign	ADJ
abr-92	256	12	currency	currency	NOUN
abr-92	256	13	translation	translation	NOUN
abr-92	256	14	methodologies	methodology	NOUN
abr-92	256	15	.	.	PUNCT
abr-92	257	1	he	he	PRON
abr-92	257	2	has	have	AUX
abr-92	257	3	published	publish	VERB
abr-92	257	4	in	in	ADP
abr-92	257	5	advances	advance	NOUN
abr-92	257	6	in	in	ADP
abr-92	257	7	business	business	NOUN
abr-92	257	8	research	research	NOUN
abr-92	257	9	,	,	PUNCT
abr-92	257	10	american	american	ADJ
abr-92	257	11	journal	journal	PROPN
abr-92	257	12	of	of	ADP
abr-92	257	13	economics	economics	PROPN
abr-92	257	14	and	and	CCONJ
abr-92	257	15	business	business	NOUN
abr-92	257	16	administration	administration	PROPN
abr-92	257	17	,	,	PUNCT
abr-92	257	18	journal	journal	NOUN
abr-92	257	19	of	of	ADP
abr-92	257	20	theoretical	theoretical	ADJ
abr-92	257	21	accounting	accounting	NOUN
abr-92	257	22	research	research	NOUN
abr-92	257	23	,	,	PUNCT
abr-92	257	24	southwest	southwest	NOUN
abr-92	257	25	business	business	NOUN
abr-92	257	26	and	and	CCONJ
abr-92	257	27	economics	economic	NOUN
abr-92	257	28	journal	journal	PROPN
abr-92	257	29	,	,	PUNCT
abr-92	257	30	accounting	accounting	NOUN
abr-92	257	31	forum	forum	PROPN
abr-92	257	32	,	,	PUNCT
abr-92	257	33	and	and	CCONJ
abr-92	257	34	journal	journal	NOUN
abr-92	257	35	of	of	ADP
abr-92	257	36	accounting	accounting	NOUN
abr-92	257	37	and	and	CCONJ
abr-92	257	38	finance	finance	NOUN
abr-92	257	39	research	research	NOUN
abr-92	257	40	.	.	PUNCT