id	sid	tid	token	lemma	pos
amfbr-501	1	1	copyright	copyright	NOUN
amfbr-501	1	2	©	©	PROPN
amfbr-501	1	3	cc	cc	PROPN
amfbr-501	1	4	-	-	PUNCT
amfbr-501	1	5	by	by	ADP
amfbr-501	1	6	-	-	PUNCT
amfbr-501	1	7	nc	nc	PROPN
amfbr-501	1	8	2020	2020	NUM
amfbr-501	1	9	,	,	PUNCT
amfbr-501	1	10	cribfb	cribfb	PROPN
amfbr-501	1	11	|	|	ADV
amfbr-501	1	12	amfbr	amfbr	PROPN
amfbr-501	1	13	american	american	PROPN
amfbr-501	1	14	finance	finance	PROPN
amfbr-501	1	15	&	&	CCONJ
amfbr-501	1	16	banking	banking	PROPN
amfbr-501	1	17	review	review	PROPN
amfbr-501	1	18	;	;	PUNCT
amfbr-501	1	19	vol	vol	NOUN
amfbr-501	1	20	.	.	PROPN
amfbr-501	1	21	5	5	NUM
amfbr-501	1	22	,	,	PUNCT
amfbr-501	1	23	no	no	INTJ
amfbr-501	1	24	.	.	NOUN
amfbr-501	1	25	1	1	NUM
amfbr-501	1	26	;	;	PUNCT
amfbr-501	1	27	2020	2020	NUM
amfbr-501	1	28	issn	issn	VERB
amfbr-501	1	29	2576	2576	NUM
amfbr-501	1	30	-	-	SYM
amfbr-501	1	31	1226	1226	NUM
amfbr-501	1	32	e	e	NOUN
amfbr-501	1	33	-	-	NOUN
amfbr-501	1	34	issn	issn	PROPN
amfbr-501	1	35	2576	2576	NUM
amfbr-501	1	36	-	-	SYM
amfbr-501	1	37	1234	1234	NUM
amfbr-501	1	38	published	publish	VERB
amfbr-501	1	39	by	by	ADP
amfbr-501	1	40	centre	centre	NOUN
amfbr-501	1	41	for	for	ADP
amfbr-501	1	42	research	research	NOUN
amfbr-501	1	43	on	on	ADP
amfbr-501	1	44	islamic	islamic	ADJ
amfbr-501	1	45	banking	banking	PROPN
amfbr-501	1	46	&	&	CCONJ
amfbr-501	1	47	finance	finance	PROPN
amfbr-501	1	48	and	and	CCONJ
amfbr-501	1	49	business	business	NOUN
amfbr-501	1	50	,	,	PUNCT
amfbr-501	1	51	usa	usa	PROPN
amfbr-501	1	52	1	1	NUM
amfbr-501	1	53	accounting	accounting	NOUN
amfbr-501	1	54	information	information	NOUN
amfbr-501	1	55	and	and	CCONJ
amfbr-501	1	56	market	market	NOUN
amfbr-501	1	57	value	value	NOUN
amfbr-501	1	58	of	of	ADP
amfbr-501	1	59	quoted	quote	VERB
amfbr-501	1	60	manufacturing	manufacturing	NOUN
amfbr-501	1	61	firms	firm	NOUN
amfbr-501	1	62	:	:	PUNCT
amfbr-501	1	63	panel	panel	NOUN
amfbr-501	1	64	data	datum	NOUN
amfbr-501	1	65	evidence	evidence	NOUN
amfbr-501	1	66	from	from	ADP
amfbr-501	1	67	nigeria	nigeria	PROPN
amfbr-501	1	68	okoro	okoro	VERB
amfbr-501	1	69	innocent	innocent	ADJ
amfbr-501	1	70	department	department	NOUN
amfbr-501	1	71	of	of	ADP
amfbr-501	1	72	accounting	accounting	NOUN
amfbr-501	1	73	faculty	faculty	NOUN
amfbr-501	1	74	of	of	ADP
amfbr-501	1	75	management	management	PROPN
amfbr-501	1	76	sciences	sciences	PROPN
amfbr-501	1	77	university	university	PROPN
amfbr-501	1	78	of	of	ADP
amfbr-501	1	79	port	port	PROPN
amfbr-501	1	80	harcourt	harcourt	PROPN
amfbr-501	1	81	,	,	PUNCT
amfbr-501	1	82	rivers	river	NOUN
amfbr-501	1	83	state	state	PROPN
amfbr-501	1	84	,	,	PUNCT
amfbr-501	1	85	nigeria	nigeria	PROPN
amfbr-501	1	86	e	e	NOUN
amfbr-501	1	87	-	-	NOUN
amfbr-501	1	88	mail	mail	NOUN
amfbr-501	1	89	:	:	PUNCT
amfbr-501	1	90	innocentokoro35@yahoo.com	innocentokoro35@yahoo.com	X
amfbr-501	1	91	e.a.l	e.a.l	PROPN
amfbr-501	1	92	.	.	PUNCT
amfbr-501	1	93	ibanichuka	ibanichuka	PROPN
amfbr-501	1	94	department	department	PROPN
amfbr-501	1	95	of	of	ADP
amfbr-501	1	96	accounting	accounting	NOUN
amfbr-501	1	97	faculty	faculty	NOUN
amfbr-501	1	98	of	of	ADP
amfbr-501	1	99	management	management	PROPN
amfbr-501	1	100	sciences	sciences	PROPN
amfbr-501	1	101	university	university	PROPN
amfbr-501	1	102	of	of	ADP
amfbr-501	1	103	port	port	PROPN
amfbr-501	1	104	harcourt	harcourt	PROPN
amfbr-501	1	105	,	,	PUNCT
amfbr-501	1	106	rivers	river	NOUN
amfbr-501	1	107	state	state	PROPN
amfbr-501	1	108	,	,	PUNCT
amfbr-501	1	109	nigeria	nigeria	PROPN
amfbr-501	1	110	l.c	l.c	PROPN
amfbr-501	1	111	.	.	PROPN
amfbr-501	1	112	micah	micah	PROPN
amfbr-501	1	113	department	department	PROPN
amfbr-501	1	114	of	of	ADP
amfbr-501	1	115	accounting	accounting	PROPN
amfbr-501	1	116	faculty	faculty	NOUN
amfbr-501	1	117	of	of	ADP
amfbr-501	1	118	management	management	PROPN
amfbr-501	1	119	sciences	sciences	PROPN
amfbr-501	1	120	university	university	PROPN
amfbr-501	1	121	of	of	ADP
amfbr-501	1	122	port	port	PROPN
amfbr-501	1	123	harcourt	harcourt	PROPN
amfbr-501	1	124	,	,	PUNCT
amfbr-501	1	125	rivers	river	NOUN
amfbr-501	1	126	state	state	PROPN
amfbr-501	1	127	,	,	PUNCT
amfbr-501	1	128	nigeria	nigeria	PROPN
amfbr-501	1	129	abstract	abstract	ADV
amfbr-501	1	130	this	this	DET
amfbr-501	1	131	study	study	NOUN
amfbr-501	1	132	the	the	DET
amfbr-501	1	133	relationship	relationship	NOUN
amfbr-501	1	134	between	between	ADP
amfbr-501	1	135	accounting	accounting	NOUN
amfbr-501	1	136	information	information	NOUN
amfbr-501	1	137	and	and	CCONJ
amfbr-501	1	138	the	the	DET
amfbr-501	1	139	market	market	NOUN
amfbr-501	1	140	value	value	NOUN
amfbr-501	1	141	of	of	ADP
amfbr-501	1	142	quoted	quote	VERB
amfbr-501	1	143	firms	firm	NOUN
amfbr-501	1	144	in	in	ADP
amfbr-501	1	145	nigeria	nigeria	PROPN
amfbr-501	1	146	.	.	PUNCT
amfbr-501	2	1	the	the	DET
amfbr-501	2	2	general	general	ADJ
amfbr-501	2	3	objective	objective	NOUN
amfbr-501	2	4	was	be	AUX
amfbr-501	2	5	to	to	PART
amfbr-501	2	6	examine	examine	VERB
amfbr-501	2	7	if	if	SCONJ
amfbr-501	2	8	accounting	accounting	NOUN
amfbr-501	2	9	information	information	NOUN
amfbr-501	2	10	have	have	VERB
amfbr-501	2	11	any	any	DET
amfbr-501	2	12	effect	effect	NOUN
amfbr-501	2	13	on	on	ADP
amfbr-501	2	14	market	market	NOUN
amfbr-501	2	15	value	value	NOUN
amfbr-501	2	16	of	of	ADP
amfbr-501	2	17	quoted	quote	VERB
amfbr-501	2	18	firms	firm	NOUN
amfbr-501	2	19	.	.	PUNCT
amfbr-501	3	1	cross	cross	PROPN
amfbr-501	3	2	sectional	sectional	ADJ
amfbr-501	3	3	data	datum	NOUN
amfbr-501	3	4	was	be	AUX
amfbr-501	3	5	sourced	source	VERB
amfbr-501	3	6	from	from	ADP
amfbr-501	3	7	financial	financial	ADJ
amfbr-501	3	8	statement	statement	NOUN
amfbr-501	3	9	of	of	ADP
amfbr-501	3	10	23	23	NUM
amfbr-501	3	11	manufacturing	manufacturing	NOUN
amfbr-501	3	12	firm	firm	NOUN
amfbr-501	3	13	from	from	ADP
amfbr-501	3	14	2008	2008	NUM
amfbr-501	3	15	-	-	SYM
amfbr-501	3	16	2017	2017	NUM
amfbr-501	3	17	.	.	PUNCT
amfbr-501	4	1	market	market	NOUN
amfbr-501	4	2	value	value	NOUN
amfbr-501	4	3	of	of	ADP
amfbr-501	4	4	the	the	DET
amfbr-501	4	5	firms	firm	NOUN
amfbr-501	4	6	was	be	AUX
amfbr-501	4	7	modeled	model	VERB
amfbr-501	4	8	as	as	ADP
amfbr-501	4	9	a	a	DET
amfbr-501	4	10	function	function	NOUN
amfbr-501	4	11	of	of	ADP
amfbr-501	4	12	earnings	earning	NOUN
amfbr-501	4	13	per	per	ADP
amfbr-501	4	14	share	share	NOUN
amfbr-501	4	15	,	,	PUNCT
amfbr-501	4	16	return	return	VERB
amfbr-501	4	17	on	on	ADP
amfbr-501	4	18	equity	equity	NOUN
amfbr-501	4	19	and	and	CCONJ
amfbr-501	4	20	dividend	dividend	NOUN
amfbr-501	4	21	per	per	ADP
amfbr-501	4	22	share	share	NOUN
amfbr-501	4	23	.	.	PUNCT
amfbr-501	5	1	ordinary	ordinary	ADJ
amfbr-501	5	2	least	least	ADJ
amfbr-501	5	3	square	square	ADJ
amfbr-501	5	4	method	method	NOUN
amfbr-501	5	5	of	of	ADP
amfbr-501	5	6	cointgration	cointgration	NOUN
amfbr-501	5	7	,	,	PUNCT
amfbr-501	5	8	unit	unit	NOUN
amfbr-501	5	9	root	root	NOUN
amfbr-501	5	10	and	and	CCONJ
amfbr-501	5	11	granger	granger	PROPN
amfbr-501	5	12	causality	causality	PROPN
amfbr-501	5	13	test	test	NOUN
amfbr-501	5	14	was	be	AUX
amfbr-501	5	15	used	use	VERB
amfbr-501	5	16	to	to	PART
amfbr-501	5	17	determine	determine	VERB
amfbr-501	5	18	the	the	DET
amfbr-501	5	19	extent	extent	NOUN
amfbr-501	5	20	to	to	PART
amfbr-501	5	21	which	which	PRON
amfbr-501	5	22	human	human	ADJ
amfbr-501	5	23	resource	resource	NOUN
amfbr-501	5	24	cost	cost	NOUN
amfbr-501	5	25	affect	affect	VERB
amfbr-501	5	26	quality	quality	NOUN
amfbr-501	5	27	of	of	ADP
amfbr-501	5	28	financial	financial	ADJ
amfbr-501	5	29	report	report	NOUN
amfbr-501	5	30	.	.	PUNCT
amfbr-501	6	1	after	after	ADP
amfbr-501	6	2	cross	cross	NOUN
amfbr-501	6	3	examination	examination	NOUN
amfbr-501	6	4	of	of	ADP
amfbr-501	6	5	the	the	DET
amfbr-501	6	6	validity	validity	NOUN
amfbr-501	6	7	of	of	ADP
amfbr-501	6	8	the	the	DET
amfbr-501	6	9	pooled	pooled	ADJ
amfbr-501	6	10	effect	effect	NOUN
amfbr-501	6	11	,	,	PUNCT
amfbr-501	6	12	fixed	fix	VERB
amfbr-501	6	13	effect	effect	NOUN
amfbr-501	6	14	and	and	CCONJ
amfbr-501	6	15	the	the	DET
amfbr-501	6	16	random	random	ADJ
amfbr-501	6	17	effect	effect	NOUN
amfbr-501	6	18	,	,	PUNCT
amfbr-501	6	19	the	the	DET
amfbr-501	6	20	study	study	NOUN
amfbr-501	6	21	accepts	accept	VERB
amfbr-501	6	22	the	the	DET
amfbr-501	6	23	fixed	fix	VERB
amfbr-501	6	24	effect	effect	NOUN
amfbr-501	6	25	model	model	NOUN
amfbr-501	6	26	.	.	PUNCT
amfbr-501	7	1	the	the	DET
amfbr-501	7	2	study	study	NOUN
amfbr-501	7	3	found	find	VERB
amfbr-501	7	4	that	that	SCONJ
amfbr-501	7	5	the	the	DET
amfbr-501	7	6	independent	independent	ADJ
amfbr-501	7	7	variables	variable	NOUN
amfbr-501	7	8	explained	explain	VERB
amfbr-501	7	9	79	79	NUM
amfbr-501	7	10	percent	percent	NOUN
amfbr-501	7	11	variation	variation	NOUN
amfbr-501	7	12	on	on	ADP
amfbr-501	7	13	the	the	DET
amfbr-501	7	14	market	market	NOUN
amfbr-501	7	15	value	value	NOUN
amfbr-501	7	16	of	of	ADP
amfbr-501	7	17	the	the	DET
amfbr-501	7	18	quoted	quote	VERB
amfbr-501	7	19	firms	firm	NOUN
amfbr-501	7	20	.	.	PUNCT
amfbr-501	8	1	the	the	DET
amfbr-501	8	2	beta	beta	ADJ
amfbr-501	8	3	coefficient	coefficient	NOUN
amfbr-501	8	4	of	of	ADP
amfbr-501	8	5	the	the	DET
amfbr-501	8	6	variables	variable	NOUN
amfbr-501	8	7	indicates	indicate	VERB
amfbr-501	8	8	return	return	NOUN
amfbr-501	8	9	on	on	ADP
amfbr-501	8	10	equity	equity	NOUN
amfbr-501	8	11	;	;	PUNCT
amfbr-501	8	12	earnings	earning	NOUN
amfbr-501	8	13	per	per	ADP
amfbr-501	8	14	share	share	NOUN
amfbr-501	8	15	,	,	PUNCT
amfbr-501	8	16	dividend	dividend	NOUN
amfbr-501	8	17	per	per	ADP
amfbr-501	8	18	share	share	NOUN
amfbr-501	8	19	have	have	VERB
amfbr-501	8	20	positive	positive	ADJ
amfbr-501	8	21	effect	effect	NOUN
amfbr-501	8	22	on	on	ADP
amfbr-501	8	23	the	the	DET
amfbr-501	8	24	market	market	NOUN
amfbr-501	8	25	value	value	NOUN
amfbr-501	8	26	of	of	ADP
amfbr-501	8	27	the	the	DET
amfbr-501	8	28	quoted	quote	VERB
amfbr-501	8	29	firms	firm	NOUN
amfbr-501	8	30	.	.	PUNCT
amfbr-501	9	1	from	from	ADP
amfbr-501	9	2	the	the	DET
amfbr-501	9	3	regression	regression	NOUN
amfbr-501	9	4	summary	summary	NOUN
amfbr-501	9	5	,	,	PUNCT
amfbr-501	9	6	the	the	DET
amfbr-501	9	7	study	study	NOUN
amfbr-501	9	8	concludes	conclude	VERB
amfbr-501	9	9	that	that	SCONJ
amfbr-501	9	10	there	there	PRON
amfbr-501	9	11	is	be	VERB
amfbr-501	9	12	significant	significant	ADJ
amfbr-501	9	13	relationship	relationship	NOUN
amfbr-501	9	14	between	between	ADP
amfbr-501	9	15	accounting	accounting	NOUN
amfbr-501	9	16	information	information	NOUN
amfbr-501	9	17	and	and	CCONJ
amfbr-501	9	18	market	market	NOUN
amfbr-501	9	19	value	value	NOUN
amfbr-501	9	20	of	of	ADP
amfbr-501	9	21	the	the	DET
amfbr-501	9	22	quoted	quote	VERB
amfbr-501	9	23	firms	firm	NOUN
amfbr-501	9	24	.	.	PUNCT
amfbr-501	10	1	the	the	DET
amfbr-501	10	2	study	study	NOUN
amfbr-501	10	3	recommends	recommend	VERB
amfbr-501	10	4	that	that	SCONJ
amfbr-501	10	5	management	management	NOUN
amfbr-501	10	6	of	of	ADP
amfbr-501	10	7	the	the	DET
amfbr-501	10	8	firms	firm	NOUN
amfbr-501	10	9	should	should	AUX
amfbr-501	10	10	formulate	formulate	VERB
amfbr-501	10	11	dividend	dividend	NOUN
amfbr-501	10	12	policy	policy	NOUN
amfbr-501	10	13	that	that	PRON
amfbr-501	10	14	enhances	enhance	VERB
amfbr-501	10	15	the	the	DET
amfbr-501	10	16	market	market	NOUN
amfbr-501	10	17	value	value	NOUN
amfbr-501	10	18	of	of	ADP
amfbr-501	10	19	the	the	DET
amfbr-501	10	20	firms	firm	NOUN
amfbr-501	10	21	.	.	PUNCT
amfbr-501	11	1	corporate	corporate	ADJ
amfbr-501	11	2	strategies	strategy	NOUN
amfbr-501	11	3	should	should	AUX
amfbr-501	11	4	be	be	AUX
amfbr-501	11	5	directed	direct	VERB
amfbr-501	11	6	toward	toward	ADP
amfbr-501	11	7	internal	internal	ADJ
amfbr-501	11	8	and	and	CCONJ
amfbr-501	11	9	external	external	ADJ
amfbr-501	11	10	factors	factor	NOUN
amfbr-501	11	11	that	that	PRON
amfbr-501	11	12	affect	affect	VERB
amfbr-501	11	13	earnings	earning	NOUN
amfbr-501	11	14	per	per	ADP
amfbr-501	11	15	share	share	NOUN
amfbr-501	11	16	.	.	PUNCT
amfbr-501	12	1	keywords	keyword	NOUN
amfbr-501	12	2	:	:	PUNCT
amfbr-501	12	3	accounting	account	VERB
amfbr-501	12	4	information	information	NOUN
amfbr-501	12	5	,	,	PUNCT
amfbr-501	12	6	market	market	NOUN
amfbr-501	12	7	value	value	NOUN
amfbr-501	12	8	,	,	PUNCT
amfbr-501	12	9	quoted	quote	VERB
amfbr-501	12	10	manufacturing	manufacturing	NOUN
amfbr-501	12	11	firms	firm	NOUN
amfbr-501	12	12	,	,	PUNCT
amfbr-501	12	13	panel	panel	NOUN
amfbr-501	12	14	data	data	PROPN
amfbr-501	12	15	,	,	PUNCT
amfbr-501	12	16	nigeria	nigeria	PROPN
amfbr-501	12	17	.	.	PUNCT
amfbr-501	13	1	1	1	X
amfbr-501	13	2	.	.	X
amfbr-501	13	3	introduction	introduction	NOUN
amfbr-501	13	4	in	in	ADP
amfbr-501	13	5	the	the	DET
amfbr-501	13	6	absence	absence	NOUN
amfbr-501	13	7	of	of	ADP
amfbr-501	13	8	adequate	adequate	ADJ
amfbr-501	13	9	financial	financial	ADJ
amfbr-501	13	10	information	information	NOUN
amfbr-501	13	11	,	,	PUNCT
amfbr-501	13	12	investors	investor	NOUN
amfbr-501	13	13	would	would	AUX
amfbr-501	13	14	not	not	PART
amfbr-501	13	15	be	be	AUX
amfbr-501	13	16	in	in	ADP
amfbr-501	13	17	a	a	DET
amfbr-501	13	18	position	position	NOUN
amfbr-501	13	19	to	to	PART
amfbr-501	13	20	make	make	VERB
amfbr-501	13	21	wise	wise	ADJ
amfbr-501	13	22	investment	investment	NOUN
amfbr-501	13	23	decisions	decision	NOUN
amfbr-501	13	24	,	,	PUNCT
amfbr-501	13	25	because	because	SCONJ
amfbr-501	13	26	it	it	PRON
amfbr-501	13	27	will	will	AUX
amfbr-501	13	28	be	be	AUX
amfbr-501	13	29	difficult	difficult	ADJ
amfbr-501	13	30	to	to	PART
amfbr-501	13	31	distinguish	distinguish	VERB
amfbr-501	13	32	between	between	ADP
amfbr-501	13	33	potentially	potentially	ADV
amfbr-501	13	34	successful	successful	ADJ
amfbr-501	13	35	and	and	CCONJ
amfbr-501	13	36	unsuccessful	unsuccessful	ADJ
amfbr-501	13	37	businesses	business	NOUN
amfbr-501	13	38	(	(	PUNCT
amfbr-501	13	39	sharma	sharma	PROPN
amfbr-501	13	40	,	,	PUNCT
amfbr-501	13	41	2014	2014	NUM
amfbr-501	13	42	)	)	PUNCT
amfbr-501	13	43	.	.	PUNCT
amfbr-501	14	1	existing	exist	VERB
amfbr-501	14	2	and	and	CCONJ
amfbr-501	14	3	potential	potential	ADJ
amfbr-501	14	4	equity	equity	NOUN
amfbr-501	14	5	share	share	NOUN
amfbr-501	14	6	investors	investor	NOUN
amfbr-501	14	7	often	often	ADV
amfbr-501	14	8	use	use	VERB
amfbr-501	14	9	accounting	accounting	NOUN
amfbr-501	14	10	information	information	NOUN
amfbr-501	14	11	to	to	PART
amfbr-501	14	12	make	make	VERB
amfbr-501	14	13	investment	investment	NOUN
amfbr-501	14	14	decisions	decision	NOUN
amfbr-501	14	15	:	:	PUNCT
amfbr-501	14	16	they	they	PRON
amfbr-501	14	17	often	often	ADV
amfbr-501	14	18	use	use	VERB
amfbr-501	14	19	corporate	corporate	ADJ
amfbr-501	14	20	financial	financial	ADJ
amfbr-501	14	21	information	information	NOUN
amfbr-501	14	22	to	to	PART
amfbr-501	14	23	review	review	VERB
amfbr-501	14	24	its	its	PRON
amfbr-501	14	25	financial	financial	ADJ
amfbr-501	14	26	health	health	NOUN
amfbr-501	14	27	and	and	CCONJ
amfbr-501	14	28	operational	operational	ADJ
amfbr-501	14	29	profitability	profitability	NOUN
amfbr-501	14	30	.	.	PUNCT
amfbr-501	15	1	this	this	PRON
amfbr-501	15	2	provides	provide	VERB
amfbr-501	15	3	information	information	NOUN
amfbr-501	15	4	about	about	ADP
amfbr-501	15	5	whether	whether	SCONJ
amfbr-501	15	6	or	or	CCONJ
amfbr-501	15	7	not	not	PART
amfbr-501	15	8	investing	invest	VERB
amfbr-501	15	9	in	in	ADP
amfbr-501	15	10	the	the	DET
amfbr-501	15	11	equity	equity	NOUN
amfbr-501	15	12	share	share	NOUN
amfbr-501	15	13	of	of	ADP
amfbr-501	15	14	the	the	DET
amfbr-501	15	15	company	company	NOUN
amfbr-501	15	16	is	be	AUX
amfbr-501	15	17	a	a	DET
amfbr-501	15	18	wise	wise	ADJ
amfbr-501	15	19	investment	investment	NOUN
amfbr-501	15	20	decision	decision	NOUN
amfbr-501	15	21	.	.	PUNCT
amfbr-501	16	1	the	the	DET
amfbr-501	16	2	investors	investor	NOUN
amfbr-501	16	3	’	’	PART
amfbr-501	16	4	decisions	decision	NOUN
amfbr-501	16	5	to	to	PART
amfbr-501	16	6	buy	buy	VERB
amfbr-501	16	7	or	or	CCONJ
amfbr-501	16	8	not	not	PART
amfbr-501	16	9	to	to	PART
amfbr-501	16	10	take	take	VERB
amfbr-501	16	11	stock	stock	NOUN
amfbr-501	16	12	depend	depend	VERB
amfbr-501	16	13	upon	upon	SCONJ
amfbr-501	16	14	financial	financial	ADJ
amfbr-501	16	15	information	information	NOUN
amfbr-501	16	16	and	and	CCONJ
amfbr-501	16	17	the	the	PRON
amfbr-501	16	18	more	more	ADJ
amfbr-501	16	19	investors	investor	NOUN
amfbr-501	16	20	use	use	VERB
amfbr-501	16	21	financial	financial	ADJ
amfbr-501	16	22	information	information	NOUN
amfbr-501	16	23	,	,	PUNCT
amfbr-501	16	24	it	it	PRON
amfbr-501	16	25	is	be	AUX
amfbr-501	16	26	expected	expect	VERB
amfbr-501	16	27	that	that	SCONJ
amfbr-501	16	28	rational	rational	ADJ
amfbr-501	16	29	decisions	decision	NOUN
amfbr-501	16	30	are	be	AUX
amfbr-501	16	31	made	make	VERB
amfbr-501	16	32	(	(	PUNCT
amfbr-501	16	33	shehzaand	shehzaand	NOUN
amfbr-501	16	34	&	&	CCONJ
amfbr-501	16	35	ismail	ismail	PROPN
amfbr-501	16	36	,	,	PUNCT
amfbr-501	16	37	2014	2014	NUM
amfbr-501	16	38	)	)	PUNCT
amfbr-501	16	39	.	.	PUNCT
amfbr-501	17	1	the	the	DET
amfbr-501	17	2	stock	stock	NOUN
amfbr-501	17	3	market	market	NOUN
amfbr-501	17	4	reaction	reaction	NOUN
amfbr-501	17	5	to	to	ADP
amfbr-501	17	6	information	information	NOUN
amfbr-501	17	7	disclosure	disclosure	NOUN
amfbr-501	17	8	has	have	AUX
amfbr-501	17	9	been	be	AUX
amfbr-501	17	10	tested	test	VERB
amfbr-501	17	11	in	in	ADP
amfbr-501	17	12	many	many	ADJ
amfbr-501	17	13	occasions	occasion	NOUN
amfbr-501	17	14	in	in	ADP
amfbr-501	17	15	developed	develop	VERB
amfbr-501	17	16	markets	market	NOUN
amfbr-501	17	17	such	such	ADJ
amfbr-501	17	18	as	as	ADP
amfbr-501	17	19	the	the	DET
amfbr-501	17	20	united	united	PROPN
amfbr-501	17	21	state	state	PROPN
amfbr-501	17	22	of	of	ADP
amfbr-501	17	23	america	america	PROPN
amfbr-501	17	24	and	and	CCONJ
amfbr-501	17	25	united	united	ADJ
amfbr-501	17	26	kingdom	kingdom	PROPN
amfbr-501	17	27	.	.	PUNCT
amfbr-501	18	1	the	the	DET
amfbr-501	18	2	evidence	evidence	NOUN
amfbr-501	18	3	reported	report	VERB
amfbr-501	18	4	in	in	ADP
amfbr-501	18	5	these	these	DET
amfbr-501	18	6	studies	study	NOUN
amfbr-501	18	7	is	be	AUX
amfbr-501	18	8	largely	largely	ADV
amfbr-501	18	9	consistent	consistent	ADJ
amfbr-501	18	10	with	with	ADP
amfbr-501	18	11	the	the	DET
amfbr-501	18	12	information	information	NOUN
amfbr-501	18	13	content	content	NOUN
amfbr-501	18	14	hypothesis	hypothesis	NOUN
amfbr-501	18	15	and	and	CCONJ
amfbr-501	18	16	efficient	efficient	ADJ
amfbr-501	18	17	market	market	NOUN
amfbr-501	18	18	hypothesis	hypothesis	NOUN
amfbr-501	18	19	,	,	PUNCT
amfbr-501	18	20	which	which	PRON
amfbr-501	18	21	is	be	AUX
amfbr-501	18	22	that	that	SCONJ
amfbr-501	18	23	earnings	earning	NOUN
amfbr-501	18	24	announcements	announcement	NOUN
amfbr-501	18	25	contained	contain	VERB
amfbr-501	18	26	value	value	NOUN
amfbr-501	18	27	-	-	PUNCT
amfbr-501	18	28	relevant	relevant	ADJ
amfbr-501	18	29	information	information	NOUN
amfbr-501	18	30	and	and	CCONJ
amfbr-501	18	31	that	that	SCONJ
amfbr-501	18	32	stock	stock	NOUN
amfbr-501	18	33	markets	market	NOUN
amfbr-501	18	34	react	react	VERB
amfbr-501	18	35	quickly	quickly	ADV
amfbr-501	18	36	and	and	CCONJ
amfbr-501	18	37	efficiently	efficiently	ADV
amfbr-501	18	38	to	to	ADP
amfbr-501	18	39	this	this	DET
amfbr-501	18	40	information	information	NOUN
amfbr-501	18	41	(	(	PUNCT
amfbr-501	18	42	sharma	sharma	PROPN
amfbr-501	18	43	,	,	PUNCT
amfbr-501	18	44	2014	2014	NUM
amfbr-501	18	45	)	)	PUNCT
amfbr-501	18	46	.	.	PUNCT
amfbr-501	19	1	the	the	DET
amfbr-501	19	2	increasing	increase	VERB
amfbr-501	19	3	rate	rate	NOUN
amfbr-501	19	4	of	of	ADP
amfbr-501	19	5	corporate	corporate	ADJ
amfbr-501	19	6	scandals	scandal	NOUN
amfbr-501	19	7	such	such	ADJ
amfbr-501	19	8	as	as	ADP
amfbr-501	19	9	eron	eron	PROPN
amfbr-501	19	10	,	,	PUNCT
amfbr-501	19	11	worldcom	worldcom	PROPN
amfbr-501	19	12	,	,	PUNCT
amfbr-501	19	13	parmalat	parmalat	PROPN
amfbr-501	19	14	,	,	PUNCT
amfbr-501	19	15	command	command	NOUN
amfbr-501	19	16	,	,	PUNCT
amfbr-501	19	17	flowtax	flowtax	PROPN
amfbr-501	19	18	,	,	PUNCT
amfbr-501	19	19	oceanic	oceanic	ADJ
amfbr-501	19	20	bank	bank	NOUN
amfbr-501	19	21	,	,	PUNCT
amfbr-501	19	22	intercontinental	intercontinental	PROPN
amfbr-501	19	23	bank	bank	PROPN
amfbr-501	19	24	questions	question	VERB
amfbr-501	19	25	the	the	DET
amfbr-501	19	26	copyright	copyright	NOUN
amfbr-501	19	27	©	©	PROPN
amfbr-501	19	28	cc	cc	PROPN
amfbr-501	19	29	-	-	PUNCT
amfbr-501	19	30	by	by	ADP
amfbr-501	19	31	-	-	PUNCT
amfbr-501	19	32	nc	nc	PROPN
amfbr-501	19	33	2020	2020	NUM
amfbr-501	19	34	,	,	PUNCT
amfbr-501	19	35	cribfb	cribfb	PROPN
amfbr-501	19	36	|	|	ADV
amfbr-501	19	37	amfbr	amfbr	ADJ
amfbr-501	19	38	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	19	39	american	american	PROPN
amfbr-501	19	40	finance	finance	PROPN
amfbr-501	19	41	&	&	CCONJ
amfbr-501	19	42	banking	banking	PROPN
amfbr-501	19	43	review	review	PROPN
amfbr-501	19	44	vol	vol	NOUN
amfbr-501	19	45	.	.	PROPN
amfbr-501	20	1	5	5	NUM
amfbr-501	20	2	,	,	PUNCT
amfbr-501	20	3	no	no	INTJ
amfbr-501	20	4	.	.	NOUN
amfbr-501	20	5	1	1	NUM
amfbr-501	20	6	;	;	PUNCT
amfbr-501	20	7	2020	2020	NUM
amfbr-501	20	8	2	2	NUM
amfbr-501	20	9	relevance	relevance	NOUN
amfbr-501	20	10	of	of	ADP
amfbr-501	20	11	financial	financial	ADJ
amfbr-501	20	12	information	information	NOUN
amfbr-501	20	13	,	,	PUNCT
amfbr-501	20	14	these	these	DET
amfbr-501	20	15	scandals	scandal	NOUN
amfbr-501	20	16	illustrate	illustrate	VERB
amfbr-501	20	17	clearly	clearly	ADV
amfbr-501	20	18	that	that	SCONJ
amfbr-501	20	19	it	it	PRON
amfbr-501	20	20	is	be	AUX
amfbr-501	20	21	not	not	PART
amfbr-501	20	22	sufficient	sufficient	ADJ
amfbr-501	20	23	to	to	PART
amfbr-501	20	24	rely	rely	VERB
amfbr-501	20	25	on	on	ADP
amfbr-501	20	26	documents	document	NOUN
amfbr-501	20	27	as	as	SCONJ
amfbr-501	20	28	contained	contain	VERB
amfbr-501	20	29	in	in	ADP
amfbr-501	20	30	financial	financial	ADJ
amfbr-501	20	31	information	information	NOUN
amfbr-501	20	32	(	(	PUNCT
amfbr-501	20	33	ibanichuka	ibanichuka	PROPN
amfbr-501	20	34	&	&	CCONJ
amfbr-501	20	35	alasin	alasin	PROPN
amfbr-501	20	36	,	,	PUNCT
amfbr-501	20	37	2018	2018	NUM
amfbr-501	20	38	)	)	PUNCT
amfbr-501	20	39	.	.	PUNCT
amfbr-501	21	1	there	there	PRON
amfbr-501	21	2	have	have	AUX
amfbr-501	21	3	been	be	AUX
amfbr-501	21	4	divergences	divergence	NOUN
amfbr-501	21	5	among	among	ADP
amfbr-501	21	6	scholars	scholar	NOUN
amfbr-501	21	7	on	on	ADP
amfbr-501	21	8	factors	factor	NOUN
amfbr-501	21	9	that	that	PRON
amfbr-501	21	10	determine	determine	VERB
amfbr-501	21	11	market	market	NOUN
amfbr-501	21	12	value	value	NOUN
amfbr-501	21	13	of	of	ADP
amfbr-501	21	14	quoted	quote	VERB
amfbr-501	21	15	firms	firm	NOUN
amfbr-501	21	16	.	.	PUNCT
amfbr-501	22	1	the	the	DET
amfbr-501	22	2	random	random	ADJ
amfbr-501	22	3	walk	walk	NOUN
amfbr-501	22	4	hypotheses	hypothesis	NOUN
amfbr-501	22	5	are	be	AUX
amfbr-501	22	6	based	base	VERB
amfbr-501	22	7	on	on	ADP
amfbr-501	22	8	the	the	DET
amfbr-501	22	9	assumption	assumption	NOUN
amfbr-501	22	10	that	that	SCONJ
amfbr-501	22	11	investors	investor	NOUN
amfbr-501	22	12	adjust	adjust	VERB
amfbr-501	22	13	prices	price	NOUN
amfbr-501	22	14	rapidly	rapidly	ADV
amfbr-501	22	15	to	to	PART
amfbr-501	22	16	reflect	reflect	VERB
amfbr-501	22	17	on	on	ADP
amfbr-501	22	18	the	the	DET
amfbr-501	22	19	effect	effect	NOUN
amfbr-501	22	20	of	of	ADP
amfbr-501	22	21	new	new	ADJ
amfbr-501	22	22	information	information	NOUN
amfbr-501	22	23	.	.	PUNCT
amfbr-501	23	1	believing	believe	VERB
amfbr-501	23	2	in	in	ADP
amfbr-501	23	3	the	the	DET
amfbr-501	23	4	efficiency	efficiency	NOUN
amfbr-501	23	5	of	of	ADP
amfbr-501	23	6	the	the	DET
amfbr-501	23	7	market	market	NOUN
amfbr-501	23	8	,	,	PUNCT
amfbr-501	23	9	therefore	therefore	ADV
amfbr-501	23	10	assert	assert	VERB
amfbr-501	23	11	that	that	SCONJ
amfbr-501	23	12	stock	stock	NOUN
amfbr-501	23	13	prices	price	NOUN
amfbr-501	23	14	are	be	AUX
amfbr-501	23	15	essentially	essentially	ADV
amfbr-501	23	16	random	random	ADJ
amfbr-501	23	17	and	and	CCONJ
amfbr-501	23	18	there	there	PRON
amfbr-501	23	19	is	be	VERB
amfbr-501	23	20	no	no	DET
amfbr-501	23	21	chance	chance	NOUN
amfbr-501	23	22	for	for	ADP
amfbr-501	23	23	profitable	profitable	ADJ
amfbr-501	23	24	speculations	speculation	NOUN
amfbr-501	23	25	in	in	ADP
amfbr-501	23	26	the	the	DET
amfbr-501	23	27	stock	stock	NOUN
amfbr-501	23	28	market	market	NOUN
amfbr-501	23	29	(	(	PUNCT
amfbr-501	23	30	gupta	gupta	PROPN
amfbr-501	23	31	&	&	CCONJ
amfbr-501	23	32	basa	basa	PROPN
amfbr-501	23	33	,	,	PUNCT
amfbr-501	23	34	2004	2004	NUM
amfbr-501	23	35	)	)	PUNCT
amfbr-501	23	36	.	.	PUNCT
amfbr-501	24	1	other	other	ADJ
amfbr-501	24	2	theories	theory	NOUN
amfbr-501	24	3	such	such	ADJ
amfbr-501	24	4	as	as	ADP
amfbr-501	24	5	capital	capital	NOUN
amfbr-501	24	6	assets	asset	NOUN
amfbr-501	24	7	pricing	pricing	NOUN
amfbr-501	24	8	model	model	NOUN
amfbr-501	24	9	(	(	PUNCT
amfbr-501	24	10	capm	capm	PROPN
amfbr-501	24	11	)	)	PUNCT
amfbr-501	24	12	and	and	CCONJ
amfbr-501	24	13	arbitrage	arbitrage	NOUN
amfbr-501	24	14	pricing	pricing	NOUN
amfbr-501	24	15	methods	method	NOUN
amfbr-501	24	16	(	(	PUNCT
amfbr-501	24	17	apm	apm	NOUN
amfbr-501	24	18	)	)	PUNCT
amfbr-501	24	19	attempt	attempt	VERB
amfbr-501	24	20	to	to	PART
amfbr-501	24	21	explain	explain	VERB
amfbr-501	24	22	internal	internal	ADJ
amfbr-501	24	23	determinants	determinant	NOUN
amfbr-501	24	24	of	of	ADP
amfbr-501	24	25	asset	asset	NOUN
amfbr-501	24	26	prices	price	NOUN
amfbr-501	24	27	.	.	PUNCT
amfbr-501	25	1	from	from	ADP
amfbr-501	25	2	the	the	DET
amfbr-501	25	3	perspective	perspective	NOUN
amfbr-501	25	4	of	of	ADP
amfbr-501	25	5	agency	agency	NOUN
amfbr-501	25	6	theory	theory	NOUN
amfbr-501	25	7	as	as	SCONJ
amfbr-501	25	8	presented	present	VERB
amfbr-501	25	9	by	by	ADP
amfbr-501	25	10	jensen	jensen	PROPN
amfbr-501	25	11	&	&	CCONJ
amfbr-501	25	12	macklin	macklin	PROPN
amfbr-501	25	13	(	(	PUNCT
amfbr-501	25	14	1976	1976	NUM
amfbr-501	25	15	)	)	PUNCT
amfbr-501	25	16	,	,	PUNCT
amfbr-501	25	17	managers	manager	NOUN
amfbr-501	25	18	could	could	AUX
amfbr-501	25	19	be	be	AUX
amfbr-501	25	20	incapable	incapable	ADJ
amfbr-501	25	21	of	of	ADP
amfbr-501	25	22	maximizing	maximize	VERB
amfbr-501	25	23	shareholders	shareholder	NOUN
amfbr-501	25	24	’	’	PART
amfbr-501	25	25	wealth	wealth	NOUN
amfbr-501	25	26	because	because	SCONJ
amfbr-501	25	27	of	of	ADP
amfbr-501	25	28	conflict	conflict	NOUN
amfbr-501	25	29	of	of	ADP
amfbr-501	25	30	interests	interest	NOUN
amfbr-501	25	31	.	.	PUNCT
amfbr-501	26	1	retained	retain	VERB
amfbr-501	26	2	earnings	earning	NOUN
amfbr-501	26	3	can	can	AUX
amfbr-501	26	4	be	be	AUX
amfbr-501	26	5	invested	invest	VERB
amfbr-501	26	6	in	in	ADP
amfbr-501	26	7	low	low	ADJ
amfbr-501	26	8	risk	risk	NOUN
amfbr-501	26	9	projects	project	NOUN
amfbr-501	26	10	because	because	SCONJ
amfbr-501	26	11	of	of	ADP
amfbr-501	26	12	manager	manager	NOUN
amfbr-501	26	13	’s	’s	PART
amfbr-501	26	14	interest	interest	NOUN
amfbr-501	26	15	which	which	PRON
amfbr-501	26	16	may	may	AUX
amfbr-501	26	17	not	not	PART
amfbr-501	26	18	affect	affect	VERB
amfbr-501	26	19	share	share	NOUN
amfbr-501	26	20	price	price	NOUN
amfbr-501	26	21	as	as	ADP
amfbr-501	26	22	the	the	DET
amfbr-501	26	23	policy	policy	NOUN
amfbr-501	26	24	incentive	incentive	NOUN
amfbr-501	26	25	.	.	PUNCT
amfbr-501	27	1	however	however	ADV
amfbr-501	27	2	,	,	PUNCT
amfbr-501	27	3	the	the	DET
amfbr-501	27	4	validity	validity	NOUN
amfbr-501	27	5	of	of	ADP
amfbr-501	27	6	emh	emh	PROPN
amfbr-501	27	7	has	have	AUX
amfbr-501	27	8	been	be	AUX
amfbr-501	27	9	questioned	question	VERB
amfbr-501	27	10	as	as	SCONJ
amfbr-501	27	11	several	several	ADJ
amfbr-501	27	12	recent	recent	ADJ
amfbr-501	27	13	studies	study	NOUN
amfbr-501	27	14	have	have	AUX
amfbr-501	27	15	reported	report	VERB
amfbr-501	27	16	evidence	evidence	NOUN
amfbr-501	27	17	of	of	ADP
amfbr-501	27	18	significant	significant	ADJ
amfbr-501	27	19	abnormal	abnormal	ADJ
amfbr-501	27	20	returns	return	NOUN
amfbr-501	27	21	generated	generate	VERB
amfbr-501	27	22	by	by	ADP
amfbr-501	27	23	trading	trade	VERB
amfbr-501	27	24	on	on	ADP
amfbr-501	27	25	the	the	DET
amfbr-501	27	26	basis	basis	NOUN
amfbr-501	27	27	of	of	ADP
amfbr-501	27	28	public	public	ADJ
amfbr-501	27	29	information	information	NOUN
amfbr-501	27	30	.	.	PUNCT
amfbr-501	28	1	for	for	ADP
amfbr-501	28	2	example	example	NOUN
amfbr-501	28	3	,	,	PUNCT
amfbr-501	28	4	kausar	kausar	PROPN
amfbr-501	28	5	&	&	CCONJ
amfbr-501	28	6	taffler	taffler	PROPN
amfbr-501	28	7	(	(	PUNCT
amfbr-501	28	8	2006	2006	NUM
amfbr-501	28	9	)	)	PUNCT
amfbr-501	28	10	found	find	VERB
amfbr-501	28	11	that	that	SCONJ
amfbr-501	28	12	stocks	stock	NOUN
amfbr-501	28	13	of	of	ADP
amfbr-501	28	14	uk	uk	PROPN
amfbr-501	28	15	firms	firm	NOUN
amfbr-501	28	16	in	in	ADP
amfbr-501	28	17	distress	distress	NOUN
amfbr-501	28	18	have	have	VERB
amfbr-501	28	19	a	a	DET
amfbr-501	28	20	publicized	publicize	VERB
amfbr-501	28	21	going	go	VERB
amfbr-501	28	22	concern	concern	NOUN
amfbr-501	28	23	audit	audit	NOUN
amfbr-501	28	24	report	report	NOUN
amfbr-501	28	25	which	which	PRON
amfbr-501	28	26	tended	tend	VERB
amfbr-501	28	27	to	to	PART
amfbr-501	28	28	experience	experience	VERB
amfbr-501	28	29	significant	significant	ADJ
amfbr-501	28	30	negative	negative	ADJ
amfbr-501	28	31	price	price	NOUN
amfbr-501	28	32	reactions	reaction	NOUN
amfbr-501	28	33	ranging	range	VERB
amfbr-501	28	34	between	between	ADP
amfbr-501	28	35	-24	-24	NOUN
amfbr-501	28	36	%	%	NOUN
amfbr-501	28	37	and	and	CCONJ
amfbr-501	28	38	-31	-31	NUM
amfbr-501	28	39	%	%	NOUN
amfbr-501	28	40	.	.	PUNCT
amfbr-501	29	1	sponholtz	sponholtz	PROPN
amfbr-501	29	2	(	(	PUNCT
amfbr-501	29	3	2005	2005	NUM
amfbr-501	29	4	)	)	PUNCT
amfbr-501	29	5	using	use	VERB
amfbr-501	29	6	the	the	DET
amfbr-501	29	7	event	event	NOUN
amfbr-501	29	8	study	study	NOUN
amfbr-501	29	9	method	method	NOUN
amfbr-501	29	10	,	,	PUNCT
amfbr-501	29	11	examined	examine	VERB
amfbr-501	29	12	the	the	DET
amfbr-501	29	13	information	information	NOUN
amfbr-501	29	14	content	content	NOUN
amfbr-501	29	15	of	of	ADP
amfbr-501	29	16	annual	annual	ADJ
amfbr-501	29	17	earnings	earning	NOUN
amfbr-501	29	18	announcements	announcement	NOUN
amfbr-501	29	19	in	in	ADP
amfbr-501	29	20	the	the	DET
amfbr-501	29	21	danish	danish	ADJ
amfbr-501	29	22	stock	stock	NOUN
amfbr-501	29	23	market	market	NOUN
amfbr-501	29	24	.	.	PUNCT
amfbr-501	30	1	utilizing	utilize	VERB
amfbr-501	30	2	data	datum	NOUN
amfbr-501	30	3	from	from	ADP
amfbr-501	30	4	1999	1999	NUM
amfbr-501	30	5	to	to	ADP
amfbr-501	30	6	2001	2001	NUM
amfbr-501	30	7	,	,	PUNCT
amfbr-501	30	8	sponholtz	sponholtz	PROPN
amfbr-501	30	9	found	find	VERB
amfbr-501	30	10	significant	significant	ADJ
amfbr-501	30	11	abnormal	abnormal	ADJ
amfbr-501	30	12	price	price	NOUN
amfbr-501	30	13	reactions	reaction	NOUN
amfbr-501	30	14	in	in	ADP
amfbr-501	30	15	the	the	DET
amfbr-501	30	16	period	period	NOUN
amfbr-501	30	17	surrounding	surround	VERB
amfbr-501	30	18	the	the	DET
amfbr-501	30	19	announcement	announcement	NOUN
amfbr-501	30	20	.	.	PUNCT
amfbr-501	31	1	factors	factor	NOUN
amfbr-501	31	2	that	that	PRON
amfbr-501	31	3	determine	determine	VERB
amfbr-501	31	4	market	market	NOUN
amfbr-501	31	5	value	value	NOUN
amfbr-501	31	6	has	have	AUX
amfbr-501	31	7	well	well	ADV
amfbr-501	31	8	been	be	AUX
amfbr-501	31	9	documented	document	VERB
amfbr-501	31	10	in	in	ADP
amfbr-501	31	11	literature	literature	NOUN
amfbr-501	31	12	.	.	PUNCT
amfbr-501	32	1	the	the	DET
amfbr-501	32	2	study	study	NOUN
amfbr-501	32	3	of	of	ADP
amfbr-501	32	4	lucky	lucky	ADJ
amfbr-501	32	5	,	,	PUNCT
amfbr-501	32	6	akani	akani	NOUN
amfbr-501	32	7	and	and	CCONJ
amfbr-501	32	8	anyamaobi	anyamaobi	NOUN
amfbr-501	32	9	(	(	PUNCT
amfbr-501	32	10	2015	2015	NUM
amfbr-501	32	11	)	)	PUNCT
amfbr-501	32	12	examined	examine	VERB
amfbr-501	32	13	internal	internal	ADJ
amfbr-501	32	14	and	and	CCONJ
amfbr-501	32	15	external	external	ADJ
amfbr-501	32	16	factors	factor	NOUN
amfbr-501	32	17	that	that	PRON
amfbr-501	32	18	determine	determine	VERB
amfbr-501	32	19	equity	equity	NOUN
amfbr-501	32	20	prices	price	NOUN
amfbr-501	32	21	of	of	ADP
amfbr-501	32	22	commercial	commercial	ADJ
amfbr-501	32	23	banks	bank	NOUN
amfbr-501	32	24	in	in	ADP
amfbr-501	32	25	nigeria	nigeria	PROPN
amfbr-501	32	26	,	,	PUNCT
amfbr-501	32	27	the	the	DET
amfbr-501	32	28	findings	finding	NOUN
amfbr-501	32	29	of	of	ADP
amfbr-501	32	30	the	the	DET
amfbr-501	32	31	study	study	NOUN
amfbr-501	32	32	proved	prove	VERB
amfbr-501	32	33	that	that	SCONJ
amfbr-501	32	34	some	some	DET
amfbr-501	32	35	variables	variable	NOUN
amfbr-501	32	36	have	have	VERB
amfbr-501	32	37	positive	positive	ADJ
amfbr-501	32	38	effect	effect	NOUN
amfbr-501	32	39	while	while	SCONJ
amfbr-501	32	40	others	other	NOUN
amfbr-501	32	41	have	have	VERB
amfbr-501	32	42	negative	negative	ADJ
amfbr-501	32	43	effect	effect	NOUN
amfbr-501	32	44	on	on	ADP
amfbr-501	32	45	equity	equity	NOUN
amfbr-501	32	46	price	price	NOUN
amfbr-501	32	47	.	.	PUNCT
amfbr-501	33	1	olugbenga	olugbenga	PROPN
amfbr-501	33	2	&	&	CCONJ
amfbr-501	33	3	atanda	atanda	PROPN
amfbr-501	33	4	(	(	PUNCT
amfbr-501	33	5	2014	2014	NUM
amfbr-501	33	6	)	)	PUNCT
amfbr-501	33	7	explored	explore	VERB
amfbr-501	33	8	the	the	DET
amfbr-501	33	9	functional	functional	ADJ
amfbr-501	33	10	relationship	relationship	NOUN
amfbr-501	33	11	between	between	ADP
amfbr-501	33	12	earnings	earning	NOUN
amfbr-501	33	13	,	,	PUNCT
amfbr-501	33	14	book	book	NOUN
amfbr-501	33	15	values	value	NOUN
amfbr-501	33	16	,	,	PUNCT
amfbr-501	33	17	dividends	dividend	NOUN
amfbr-501	33	18	,	,	PUNCT
amfbr-501	33	19	cash	cash	NOUN
amfbr-501	33	20	flow	flow	NOUN
amfbr-501	33	21	and	and	CCONJ
amfbr-501	33	22	equity	equity	NOUN
amfbr-501	33	23	share	share	NOUN
amfbr-501	33	24	investment	investment	NOUN
amfbr-501	33	25	decisions	decision	NOUN
amfbr-501	33	26	in	in	ADP
amfbr-501	33	27	nigeria	nigeria	PROPN
amfbr-501	33	28	the	the	DET
amfbr-501	33	29	findings	finding	NOUN
amfbr-501	33	30	was	be	AUX
amfbr-501	33	31	mixed	mix	VERB
amfbr-501	33	32	among	among	ADP
amfbr-501	33	33	the	the	DET
amfbr-501	33	34	independent	independent	ADJ
amfbr-501	33	35	variables	variable	NOUN
amfbr-501	33	36	.	.	PUNCT
amfbr-501	34	1	dastgir	dastgir	PROPN
amfbr-501	34	2	et	et	PROPN
amfbr-501	34	3	al	al	PROPN
amfbr-501	34	4	.	.	PROPN
amfbr-501	34	5	(	(	PUNCT
amfbr-501	34	6	2009	2009	NUM
amfbr-501	34	7	)	)	PUNCT
amfbr-501	34	8	investigated	investigate	VERB
amfbr-501	34	9	the	the	DET
amfbr-501	34	10	association	association	NOUN
amfbr-501	34	11	between	between	ADP
amfbr-501	34	12	components	component	NOUN
amfbr-501	34	13	of	of	ADP
amfbr-501	34	14	income	income	NOUN
amfbr-501	34	15	statement	statement	NOUN
amfbr-501	34	16	,	,	PUNCT
amfbr-501	34	17	components	component	NOUN
amfbr-501	34	18	of	of	ADP
amfbr-501	34	19	cash	cash	NOUN
amfbr-501	34	20	flow	flow	NOUN
amfbr-501	34	21	statement	statement	NOUN
amfbr-501	34	22	and	and	CCONJ
amfbr-501	34	23	stock	stock	NOUN
amfbr-501	34	24	returns	return	NOUN
amfbr-501	34	25	.	.	PUNCT
amfbr-501	35	1	glezakos	glezakos	INTJ
amfbr-501	35	2	et	et	PROPN
amfbr-501	35	3	al	al	PROPN
amfbr-501	35	4	.	.	PROPN
amfbr-501	36	1	(	(	PUNCT
amfbr-501	36	2	2012	2012	NUM
amfbr-501	36	3	)	)	PUNCT
amfbr-501	36	4	examined	examine	VERB
amfbr-501	36	5	the	the	DET
amfbr-501	36	6	impact	impact	NOUN
amfbr-501	36	7	of	of	ADP
amfbr-501	36	8	earnings	earning	NOUN
amfbr-501	36	9	and	and	CCONJ
amfbr-501	36	10	book	book	NOUN
amfbr-501	36	11	value	value	NOUN
amfbr-501	36	12	in	in	ADP
amfbr-501	36	13	the	the	DET
amfbr-501	36	14	formulation	formulation	NOUN
amfbr-501	36	15	of	of	ADP
amfbr-501	36	16	stock	stock	NOUN
amfbr-501	36	17	prices	price	NOUN
amfbr-501	36	18	and	and	CCONJ
amfbr-501	36	19	stock	stock	NOUN
amfbr-501	36	20	investors	investor	NOUN
amfbr-501	36	21	decisions	decision	NOUN
amfbr-501	36	22	.	.	PUNCT
amfbr-501	37	1	from	from	ADP
amfbr-501	37	2	the	the	DET
amfbr-501	37	3	above	above	ADJ
amfbr-501	37	4	problems	problem	NOUN
amfbr-501	37	5	,	,	PUNCT
amfbr-501	37	6	divergences	divergence	NOUN
amfbr-501	37	7	and	and	CCONJ
amfbr-501	37	8	knowledge	knowledge	NOUN
amfbr-501	37	9	gaps	gap	NOUN
amfbr-501	37	10	this	this	DET
amfbr-501	37	11	study	study	NOUN
amfbr-501	37	12	examined	examine	VERB
amfbr-501	37	13	the	the	DET
amfbr-501	37	14	effect	effect	NOUN
amfbr-501	37	15	of	of	ADP
amfbr-501	37	16	accounting	account	VERB
amfbr-501	37	17	information	information	NOUN
amfbr-501	37	18	on	on	ADP
amfbr-501	37	19	the	the	DET
amfbr-501	37	20	market	market	NOUN
amfbr-501	37	21	value	value	NOUN
amfbr-501	37	22	of	of	ADP
amfbr-501	37	23	quoted	quote	VERB
amfbr-501	37	24	nigeria	nigeria	PROPN
amfbr-501	37	25	manufacturing	manufacturing	NOUN
amfbr-501	37	26	firms	firm	NOUN
amfbr-501	37	27	.	.	PUNCT
amfbr-501	38	1	2	2	X
amfbr-501	38	2	.	.	X
amfbr-501	38	3	literature	literature	NOUN
amfbr-501	38	4	review	review	VERB
amfbr-501	38	5	2.1	2.1	NUM
amfbr-501	38	6	accounting	accounting	NOUN
amfbr-501	38	7	information	information	NOUN
amfbr-501	38	8	accounting	accounting	NOUN
amfbr-501	38	9	information	information	NOUN
amfbr-501	38	10	can	can	AUX
amfbr-501	38	11	be	be	AUX
amfbr-501	38	12	seen	see	VERB
amfbr-501	38	13	as	as	ADP
amfbr-501	38	14	the	the	DET
amfbr-501	38	15	outcome	outcome	NOUN
amfbr-501	38	16	of	of	ADP
amfbr-501	38	17	accounting	accounting	NOUN
amfbr-501	38	18	systems	system	NOUN
amfbr-501	38	19	that	that	PRON
amfbr-501	38	20	measure	measure	VERB
amfbr-501	38	21	and	and	CCONJ
amfbr-501	38	22	routinely	routinely	ADV
amfbr-501	38	23	disclose	disclose	VERB
amfbr-501	38	24	audited	audit	VERB
amfbr-501	38	25	,	,	PUNCT
amfbr-501	38	26	quantitative	quantitative	ADJ
amfbr-501	38	27	data	datum	NOUN
amfbr-501	38	28	concerning	concern	VERB
amfbr-501	38	29	the	the	DET
amfbr-501	38	30	financial	financial	ADJ
amfbr-501	38	31	position	position	NOUN
amfbr-501	38	32	and	and	CCONJ
amfbr-501	38	33	performance	performance	NOUN
amfbr-501	38	34	of	of	ADP
amfbr-501	38	35	an	an	DET
amfbr-501	38	36	enterprise	enterprise	NOUN
amfbr-501	38	37	.	.	PUNCT
amfbr-501	39	1	audited	audit	VERB
amfbr-501	39	2	balance	balance	NOUN
amfbr-501	39	3	sheets	sheet	NOUN
amfbr-501	39	4	,	,	PUNCT
amfbr-501	39	5	income	income	NOUN
amfbr-501	39	6	statements	statement	NOUN
amfbr-501	39	7	,	,	PUNCT
amfbr-501	39	8	and	and	CCONJ
amfbr-501	39	9	cash	cash	NOUN
amfbr-501	39	10	-	-	PUNCT
amfbr-501	39	11	flow	flow	NOUN
amfbr-501	39	12	statements	statement	NOUN
amfbr-501	39	13	,	,	PUNCT
amfbr-501	39	14	along	along	ADP
amfbr-501	39	15	with	with	ADP
amfbr-501	39	16	supporting	support	VERB
amfbr-501	39	17	disclosures	disclosure	NOUN
amfbr-501	39	18	,	,	PUNCT
amfbr-501	39	19	form	form	VERB
amfbr-501	39	20	the	the	DET
amfbr-501	39	21	foundation	foundation	NOUN
amfbr-501	39	22	of	of	ADP
amfbr-501	39	23	the	the	DET
amfbr-501	39	24	financial	financial	ADJ
amfbr-501	39	25	accounting	accounting	NOUN
amfbr-501	39	26	reports	report	NOUN
amfbr-501	39	27	to	to	ADP
amfbr-501	39	28	investors	investor	NOUN
amfbr-501	39	29	and	and	CCONJ
amfbr-501	39	30	indeed	indeed	ADV
amfbr-501	39	31	a	a	DET
amfbr-501	39	32	wide	wide	ADJ
amfbr-501	39	33	range	range	NOUN
amfbr-501	39	34	of	of	ADP
amfbr-501	39	35	accounting	account	VERB
amfbr-501	39	36	information	information	NOUN
amfbr-501	39	37	users	user	NOUN
amfbr-501	39	38	.	.	PUNCT
amfbr-501	40	1	financial	financial	ADJ
amfbr-501	40	2	statements	statement	NOUN
amfbr-501	40	3	have	have	VERB
amfbr-501	40	4	the	the	DET
amfbr-501	40	5	ability	ability	NOUN
amfbr-501	40	6	to	to	PART
amfbr-501	40	7	perform	perform	VERB
amfbr-501	40	8	a	a	DET
amfbr-501	40	9	number	number	NOUN
amfbr-501	40	10	of	of	ADP
amfbr-501	40	11	functions	function	NOUN
amfbr-501	40	12	.	.	PUNCT
amfbr-501	41	1	they	they	PRON
amfbr-501	41	2	basically	basically	ADV
amfbr-501	41	3	provide	provide	VERB
amfbr-501	41	4	financial	financial	ADJ
amfbr-501	41	5	aid	aid	NOUN
amfbr-501	41	6	to	to	ADP
amfbr-501	41	7	managers	manager	NOUN
amfbr-501	41	8	in	in	ADP
amfbr-501	41	9	decision	decision	NOUN
amfbr-501	41	10	making	making	NOUN
amfbr-501	41	11	,	,	PUNCT
amfbr-501	41	12	measurement	measurement	NOUN
amfbr-501	41	13	or	or	CCONJ
amfbr-501	41	14	evaluation	evaluation	NOUN
amfbr-501	41	15	of	of	ADP
amfbr-501	41	16	a	a	DET
amfbr-501	41	17	firm	firm	NOUN
amfbr-501	41	18	’s	’s	PART
amfbr-501	41	19	performance	performance	NOUN
amfbr-501	41	20	,	,	PUNCT
amfbr-501	41	21	and	and	CCONJ
amfbr-501	41	22	also	also	ADV
amfbr-501	41	23	to	to	PART
amfbr-501	41	24	portray	portray	VERB
amfbr-501	41	25	a	a	DET
amfbr-501	41	26	firm	firm	NOUN
amfbr-501	41	27	’s	’s	PART
amfbr-501	41	28	value	value	NOUN
amfbr-501	41	29	.	.	PUNCT
amfbr-501	42	1	thus	thus	ADV
amfbr-501	42	2	,	,	PUNCT
amfbr-501	42	3	for	for	SCONJ
amfbr-501	42	4	disclosed	disclose	VERB
amfbr-501	42	5	financial	financial	ADJ
amfbr-501	42	6	information	information	NOUN
amfbr-501	42	7	to	to	PART
amfbr-501	42	8	be	be	AUX
amfbr-501	42	9	useful	useful	ADJ
amfbr-501	42	10	,	,	PUNCT
amfbr-501	42	11	it	it	PRON
amfbr-501	42	12	must	must	AUX
amfbr-501	42	13	be	be	AUX
amfbr-501	42	14	relevant	relevant	ADJ
amfbr-501	42	15	and	and	CCONJ
amfbr-501	42	16	faithfully	faithfully	ADV
amfbr-501	42	17	represent	represent	VERB
amfbr-501	42	18	what	what	PRON
amfbr-501	42	19	it	it	PRON
amfbr-501	42	20	purports	purport	VERB
amfbr-501	42	21	to	to	PART
amfbr-501	42	22	represent	represent	VERB
amfbr-501	42	23	.	.	PUNCT
amfbr-501	43	1	the	the	DET
amfbr-501	43	2	usefulness	usefulness	NOUN
amfbr-501	43	3	of	of	ADP
amfbr-501	43	4	financial	financial	ADJ
amfbr-501	43	5	information	information	NOUN
amfbr-501	43	6	is	be	AUX
amfbr-501	43	7	enhanced	enhance	VERB
amfbr-501	43	8	if	if	SCONJ
amfbr-501	43	9	it	it	PRON
amfbr-501	43	10	is	be	AUX
amfbr-501	43	11	comparable	comparable	ADJ
amfbr-501	43	12	,	,	PUNCT
amfbr-501	43	13	verifiable	verifiable	ADJ
amfbr-501	43	14	,	,	PUNCT
amfbr-501	43	15	timely	timely	ADJ
amfbr-501	43	16	and	and	CCONJ
amfbr-501	43	17	understandable	understandable	ADJ
amfbr-501	43	18	(	(	PUNCT
amfbr-501	43	19	conceptual	conceptual	ADJ
amfbr-501	43	20	framework	framework	NOUN
amfbr-501	43	21	,	,	PUNCT
amfbr-501	43	22	2010	2010	NUM
amfbr-501	43	23	)	)	PUNCT
amfbr-501	43	24	.	.	PUNCT
amfbr-501	44	1	financial	financial	ADJ
amfbr-501	44	2	information	information	NOUN
amfbr-501	44	3	supplies	supply	VERB
amfbr-501	44	4	a	a	DET
amfbr-501	44	5	key	key	ADJ
amfbr-501	44	6	quantitative	quantitative	ADJ
amfbr-501	44	7	representation	representation	NOUN
amfbr-501	44	8	of	of	ADP
amfbr-501	44	9	individual	individual	ADJ
amfbr-501	44	10	corporation	corporation	NOUN
amfbr-501	44	11	that	that	PRON
amfbr-501	44	12	supports	support	VERB
amfbr-501	44	13	a	a	DET
amfbr-501	44	14	wide	wide	ADJ
amfbr-501	44	15	range	range	NOUN
amfbr-501	44	16	of	of	ADP
amfbr-501	44	17	contractual	contractual	ADJ
amfbr-501	44	18	relationships	relationship	NOUN
amfbr-501	44	19	.	.	PUNCT
amfbr-501	45	1	according	accord	VERB
amfbr-501	45	2	to	to	ADP
amfbr-501	45	3	the	the	DET
amfbr-501	45	4	american	american	PROPN
amfbr-501	45	5	institute	institute	PROPN
amfbr-501	45	6	of	of	ADP
amfbr-501	45	7	certified	certify	VERB
amfbr-501	45	8	public	public	ADJ
amfbr-501	45	9	accountants	accountant	NOUN
amfbr-501	45	10	(	(	PUNCT
amfbr-501	45	11	aicpa	aicpa	PROPN
amfbr-501	45	12	.	.	PUNCT
amfbr-501	45	13	2005	2005	NUM
amfbr-501	45	14	)	)	PUNCT
amfbr-501	45	15	,	,	PUNCT
amfbr-501	45	16	financial	financial	ADJ
amfbr-501	45	17	statements	statement	NOUN
amfbr-501	45	18	must	must	AUX
amfbr-501	45	19	properly	properly	ADV
amfbr-501	45	20	reflect	reflect	VERB
amfbr-501	45	21	the	the	DET
amfbr-501	45	22	organization	organization	NOUN
amfbr-501	45	23	’s	’s	PART
amfbr-501	45	24	financial	financial	ADJ
amfbr-501	45	25	and	and	CCONJ
amfbr-501	45	26	economic	economic	ADJ
amfbr-501	45	27	reality	reality	NOUN
amfbr-501	45	28	,	,	PUNCT
amfbr-501	45	29	so	so	SCONJ
amfbr-501	45	30	that	that	SCONJ
amfbr-501	45	31	the	the	DET
amfbr-501	45	32	users	user	NOUN
amfbr-501	45	33	are	be	AUX
amfbr-501	45	34	not	not	PART
amfbr-501	45	35	induced	induce	VERB
amfbr-501	45	36	to	to	PART
amfbr-501	45	37	take	take	VERB
amfbr-501	45	38	decisions	decision	NOUN
amfbr-501	45	39	on	on	ADP
amfbr-501	45	40	misleading	mislead	VERB
amfbr-501	45	41	information	information	NOUN
amfbr-501	45	42	.	.	PUNCT
amfbr-501	46	1	financial	financial	ADJ
amfbr-501	46	2	information	information	NOUN
amfbr-501	46	3	also	also	ADV
amfbr-501	46	4	enhances	enhance	VERB
amfbr-501	46	5	the	the	DET
amfbr-501	46	6	information	information	NOUN
amfbr-501	46	7	environment	environment	NOUN
amfbr-501	46	8	of	of	ADP
amfbr-501	46	9	the	the	DET
amfbr-501	46	10	reporting	reporting	NOUN
amfbr-501	46	11	entity	entity	NOUN
amfbr-501	46	12	and	and	CCONJ
amfbr-501	46	13	those	those	PRON
amfbr-501	46	14	associated	associate	VERB
amfbr-501	46	15	with	with	ADP
amfbr-501	46	16	it	it	PRON
amfbr-501	46	17	.	.	PUNCT
amfbr-501	47	1	the	the	DET
amfbr-501	47	2	quality	quality	NOUN
amfbr-501	47	3	of	of	ADP
amfbr-501	47	4	financial	financial	ADJ
amfbr-501	47	5	disclosure	disclosure	NOUN
amfbr-501	47	6	can	can	AUX
amfbr-501	47	7	impact	impact	VERB
amfbr-501	47	8	on	on	ADP
amfbr-501	47	9	firms	firm	NOUN
amfbr-501	47	10	’	'	PUNCT
amfbr-501	47	11	cash	cash	NOUN
amfbr-501	47	12	flows	flow	NOUN
amfbr-501	47	13	directly	directly	ADV
amfbr-501	47	14	,	,	PUNCT
amfbr-501	47	15	in	in	ADP
amfbr-501	47	16	addition	addition	NOUN
amfbr-501	47	17	to	to	ADP
amfbr-501	47	18	influencing	influence	VERB
amfbr-501	47	19	the	the	DET
amfbr-501	47	20	cost	cost	NOUN
amfbr-501	47	21	of	of	ADP
amfbr-501	47	22	capital	capital	NOUN
amfbr-501	47	23	at	at	ADP
amfbr-501	47	24	which	which	PRON
amfbr-501	47	25	the	the	DET
amfbr-501	47	26	cash	cash	NOUN
amfbr-501	47	27	flows	flow	NOUN
amfbr-501	47	28	are	be	AUX
amfbr-501	47	29	discounted	discount	VERB
amfbr-501	47	30	.	.	PUNCT
amfbr-501	48	1	financial	financial	ADJ
amfbr-501	48	2	information	information	NOUN
amfbr-501	48	3	,	,	PUNCT
amfbr-501	48	4	such	such	ADJ
amfbr-501	48	5	as	as	ADP
amfbr-501	48	6	that	that	PRON
amfbr-501	48	7	conveyed	convey	VERB
amfbr-501	48	8	in	in	ADP
amfbr-501	48	9	publicly	publicly	ADV
amfbr-501	48	10	disclosed	disclose	VERB
amfbr-501	48	11	accounting	accounting	NOUN
amfbr-501	48	12	reports	report	NOUN
amfbr-501	48	13	,	,	PUNCT
amfbr-501	48	14	is	be	AUX
amfbr-501	48	15	also	also	ADV
amfbr-501	48	16	critical	critical	ADJ
amfbr-501	48	17	to	to	ADP
amfbr-501	48	18	the	the	DET
amfbr-501	48	19	analysis	analysis	NOUN
amfbr-501	48	20	of	of	ADP
amfbr-501	48	21	temporal	temporal	ADJ
amfbr-501	48	22	liquidity	liquidity	NOUN
amfbr-501	48	23	positions	position	NOUN
amfbr-501	48	24	of	of	ADP
amfbr-501	48	25	equity	equity	NOUN
amfbr-501	48	26	markets	market	NOUN
amfbr-501	48	27	.	.	PUNCT
amfbr-501	49	1	financial	financial	ADJ
amfbr-501	49	2	information	information	NOUN
amfbr-501	49	3	is	be	AUX
amfbr-501	49	4	information	information	NOUN
amfbr-501	49	5	which	which	PRON
amfbr-501	49	6	describes	describe	VERB
amfbr-501	49	7	an	an	DET
amfbr-501	49	8	account	account	NOUN
amfbr-501	49	9	for	for	ADP
amfbr-501	49	10	a	a	DET
amfbr-501	49	11	utility	utility	NOUN
amfbr-501	49	12	.	.	PUNCT
amfbr-501	50	1	it	it	PRON
amfbr-501	50	2	processes	process	VERB
amfbr-501	50	3	financial	financial	ADJ
amfbr-501	50	4	transactions	transaction	NOUN
amfbr-501	50	5	to	to	PART
amfbr-501	50	6	provide	provide	VERB
amfbr-501	50	7	external	external	ADJ
amfbr-501	50	8	reporting	reporting	NOUN
amfbr-501	50	9	to	to	ADP
amfbr-501	50	10	outside	outside	ADJ
amfbr-501	50	11	parties	party	NOUN
amfbr-501	50	12	such	such	ADJ
amfbr-501	50	13	as	as	ADP
amfbr-501	50	14	to	to	ADP
amfbr-501	50	15	stockholders	stockholder	NOUN
amfbr-501	50	16	,	,	PUNCT
amfbr-501	50	17	investors	investor	NOUN
amfbr-501	50	18	,	,	PUNCT
amfbr-501	50	19	creditors	creditor	NOUN
amfbr-501	50	20	,	,	PUNCT
amfbr-501	50	21	and	and	CCONJ
amfbr-501	50	22	government	government	NOUN
amfbr-501	50	23	agencies	agency	NOUN
amfbr-501	50	24	etc	etc	X
amfbr-501	50	25	.	.	X
amfbr-501	51	1	for	for	SCONJ
amfbr-501	51	2	financial	financial	ADJ
amfbr-501	51	3	reporting	reporting	NOUN
amfbr-501	51	4	to	to	PART
amfbr-501	51	5	be	be	AUX
amfbr-501	51	6	effective	effective	ADJ
amfbr-501	51	7	,	,	PUNCT
amfbr-501	51	8	accounting	accounting	NOUN
amfbr-501	51	9	information	information	NOUN
amfbr-501	51	10	should	should	AUX
amfbr-501	51	11	be	be	AUX
amfbr-501	51	12	completed	complete	VERB
amfbr-501	51	13	as	as	ADP
amfbr-501	51	14	relevant	relevant	ADJ
amfbr-501	51	15	and	and	CCONJ
amfbr-501	51	16	reliable	reliable	ADJ
amfbr-501	51	17	(	(	PUNCT
amfbr-501	51	18	hendricks	hendrick	NOUN
amfbr-501	51	19	,	,	PUNCT
amfbr-501	51	20	1976	1976	NUM
amfbr-501	51	21	)	)	PUNCT
amfbr-501	51	22	.	.	PUNCT
amfbr-501	52	1	the	the	DET
amfbr-501	52	2	primary	primary	ADJ
amfbr-501	52	3	purpose	purpose	NOUN
amfbr-501	52	4	of	of	ADP
amfbr-501	52	5	the	the	DET
amfbr-501	52	6	financial	financial	ADJ
amfbr-501	52	7	statements	statement	NOUN
amfbr-501	52	8	is	be	AUX
amfbr-501	52	9	to	to	PART
amfbr-501	52	10	provide	provide	VERB
amfbr-501	52	11	information	information	NOUN
amfbr-501	52	12	about	about	ADP
amfbr-501	52	13	a	a	DET
amfbr-501	52	14	company	company	NOUN
amfbr-501	52	15	in	in	ADP
amfbr-501	52	16	order	order	NOUN
amfbr-501	52	17	to	to	PART
amfbr-501	52	18	make	make	VERB
amfbr-501	52	19	better	well	ADJ
amfbr-501	52	20	decisions	decision	NOUN
amfbr-501	52	21	particularly	particularly	ADV
amfbr-501	52	22	the	the	DET
amfbr-501	52	23	investors	investor	NOUN
amfbr-501	52	24	(	(	PUNCT
amfbr-501	52	25	germon	germon	PROPN
amfbr-501	52	26	&	&	CCONJ
amfbr-501	52	27	meek	meek	PROPN
amfbr-501	52	28	,	,	PUNCT
amfbr-501	52	29	2001	2001	NUM
amfbr-501	52	30	)	)	PUNCT
amfbr-501	52	31	.	.	PUNCT
amfbr-501	53	1	2.2	2.2	NUM
amfbr-501	53	2	the	the	DET
amfbr-501	53	3	concept	concept	NOUN
amfbr-501	53	4	of	of	ADP
amfbr-501	53	5	market	market	NOUN
amfbr-501	53	6	value	value	NOUN
amfbr-501	53	7	market	market	NOUN
amfbr-501	53	8	value	value	NOUN
amfbr-501	53	9	is	be	AUX
amfbr-501	53	10	the	the	DET
amfbr-501	53	11	cost	cost	NOUN
amfbr-501	53	12	of	of	ADP
amfbr-501	53	13	purchasing	purchase	VERB
amfbr-501	53	14	a	a	DET
amfbr-501	53	15	security	security	NOUN
amfbr-501	53	16	on	on	ADP
amfbr-501	53	17	an	an	DET
amfbr-501	53	18	exchange	exchange	NOUN
amfbr-501	53	19	.	.	PUNCT
amfbr-501	54	1	it	it	PRON
amfbr-501	54	2	is	be	AUX
amfbr-501	54	3	affected	affect	VERB
amfbr-501	54	4	by	by	ADP
amfbr-501	54	5	a	a	DET
amfbr-501	54	6	number	number	NOUN
amfbr-501	54	7	of	of	ADP
amfbr-501	54	8	factors	factor	NOUN
amfbr-501	54	9	including	include	VERB
amfbr-501	54	10	volatility	volatility	NOUN
amfbr-501	54	11	in	in	ADP
amfbr-501	54	12	the	the	DET
amfbr-501	54	13	market	market	NOUN
amfbr-501	54	14	,	,	PUNCT
amfbr-501	54	15	current	current	ADJ
amfbr-501	54	16	economic	economic	ADJ
amfbr-501	54	17	conditions	condition	NOUN
amfbr-501	54	18	,	,	PUNCT
amfbr-501	54	19	and	and	CCONJ
amfbr-501	54	20	popularity	popularity	NOUN
amfbr-501	54	21	of	of	ADP
amfbr-501	54	22	the	the	DET
amfbr-501	54	23	company	company	NOUN
amfbr-501	54	24	.	.	PUNCT
amfbr-501	55	1	according	accord	VERB
amfbr-501	55	2	to	to	ADP
amfbr-501	55	3	ronen	ronen	PROPN
amfbr-501	55	4	and	and	CCONJ
amfbr-501	55	5	yaari	yaari	PROPN
amfbr-501	55	6	(	(	PUNCT
amfbr-501	55	7	2008	2008	NUM
amfbr-501	55	8	)	)	PUNCT
amfbr-501	55	9	,	,	PUNCT
amfbr-501	55	10	the	the	DET
amfbr-501	55	11	invention	invention	NOUN
amfbr-501	55	12	of	of	ADP
amfbr-501	55	13	double	double	ADJ
amfbr-501	55	14	entry	entry	NOUN
amfbr-501	55	15	book	book	NOUN
amfbr-501	55	16	keeping	keep	VERB
amfbr-501	55	17	in	in	ADP
amfbr-501	55	18	the	the	DET
amfbr-501	55	19	14th	14th	ADJ
amfbr-501	55	20	century	century	NOUN
amfbr-501	55	21	led	lead	VERB
amfbr-501	55	22	to	to	ADP
amfbr-501	55	23	company	company	NOUN
amfbr-501	55	24	’s	’s	PART
amfbr-501	55	25	valuation	valuation	NOUN
amfbr-501	55	26	which	which	PRON
amfbr-501	55	27	is	be	AUX
amfbr-501	55	28	based	base	VERB
amfbr-501	55	29	upon	upon	SCONJ
amfbr-501	55	30	ratios	ratio	NOUN
amfbr-501	55	31	such	such	ADJ
amfbr-501	55	32	as	as	ADP
amfbr-501	55	33	price	price	NOUN
amfbr-501	55	34	per	per	ADP
amfbr-501	55	35	unit	unit	NOUN
amfbr-501	55	36	of	of	ADP
amfbr-501	55	37	earnings	earning	NOUN
amfbr-501	55	38	(	(	PUNCT
amfbr-501	55	39	from	from	ADP
amfbr-501	55	40	income	income	NOUN
amfbr-501	55	41	statement	statement	NOUN
amfbr-501	55	42	)	)	PUNCT
amfbr-501	55	43	,	,	PUNCT
amfbr-501	55	44	price	price	NOUN
amfbr-501	55	45	per	per	ADP
amfbr-501	55	46	unit	unit	NOUN
amfbr-501	55	47	of	of	ADP
amfbr-501	55	48	net	net	ADJ
amfbr-501	55	49	worth	worth	NOUN
amfbr-501	55	50	(	(	PUNCT
amfbr-501	55	51	from	from	ADP
amfbr-501	55	52	balance	balance	NOUN
amfbr-501	55	53	sheet	sheet	NOUN
amfbr-501	55	54	)	)	PUNCT
amfbr-501	55	55	and	and	CCONJ
amfbr-501	55	56	price	price	NOUN
amfbr-501	55	57	per	per	ADP
amfbr-501	55	58	unit	unit	NOUN
amfbr-501	55	59	of	of	ADP
amfbr-501	55	60	cash	cash	NOUN
amfbr-501	55	61	flow	flow	NOUN
amfbr-501	55	62	(	(	PUNCT
amfbr-501	55	63	cash	cash	NOUN
amfbr-501	55	64	flow	flow	NOUN
amfbr-501	55	65	statement	statement	NOUN
amfbr-501	55	66	)	)	PUNCT
amfbr-501	55	67	.	.	PUNCT
amfbr-501	56	1	the	the	DET
amfbr-501	56	2	next	next	ADJ
amfbr-501	56	3	advance	advance	NOUN
amfbr-501	56	4	was	be	AUX
amfbr-501	56	5	to	to	PART
amfbr-501	56	6	price	price	VERB
amfbr-501	56	7	individual	individual	ADJ
amfbr-501	56	8	price	price	NOUN
amfbr-501	56	9	shares	share	NOUN
amfbr-501	56	10	rather	rather	ADV
amfbr-501	56	11	than	than	ADP
amfbr-501	56	12	the	the	DET
amfbr-501	56	13	whole	whole	ADJ
amfbr-501	56	14	company	company	NOUN
amfbr-501	56	15	.	.	PUNCT
amfbr-501	57	1	a	a	DET
amfbr-501	57	2	price	price	NOUN
amfbr-501	57	3	per	per	ADP
amfbr-501	57	4	dividend	dividend	NOUN
amfbr-501	57	5	was	be	AUX
amfbr-501	57	6	the	the	DET
amfbr-501	57	7	copyright	copyright	NOUN
amfbr-501	57	8	©	©	PROPN
amfbr-501	57	9	cc	cc	PROPN
amfbr-501	57	10	-	-	PUNCT
amfbr-501	57	11	by	by	ADP
amfbr-501	57	12	-	-	PUNCT
amfbr-501	57	13	nc	nc	PROPN
amfbr-501	57	14	2020	2020	NUM
amfbr-501	57	15	,	,	PUNCT
amfbr-501	57	16	cribfb	cribfb	PROPN
amfbr-501	57	17	|	|	ADV
amfbr-501	57	18	amfbr	amfbr	ADJ
amfbr-501	57	19	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	57	20	american	american	PROPN
amfbr-501	57	21	finance	finance	PROPN
amfbr-501	57	22	&	&	CCONJ
amfbr-501	57	23	banking	banking	PROPN
amfbr-501	57	24	review	review	PROPN
amfbr-501	57	25	vol	vol	NOUN
amfbr-501	57	26	.	.	PROPN
amfbr-501	58	1	5	5	NUM
amfbr-501	58	2	,	,	PUNCT
amfbr-501	58	3	no	no	INTJ
amfbr-501	58	4	.	.	NOUN
amfbr-501	58	5	1	1	NUM
amfbr-501	58	6	;	;	PUNCT
amfbr-501	58	7	2020	2020	NUM
amfbr-501	58	8	3	3	NUM
amfbr-501	58	9	next	next	ADJ
amfbr-501	58	10	advancement	advancement	NOUN
amfbr-501	58	11	.	.	PUNCT
amfbr-501	59	1	analysts	analyst	NOUN
amfbr-501	59	2	find	find	VERB
amfbr-501	59	3	it	it	PRON
amfbr-501	59	4	appropriate	appropriate	ADJ
amfbr-501	59	5	to	to	PART
amfbr-501	59	6	use	use	VERB
amfbr-501	59	7	discounted	discount	VERB
amfbr-501	59	8	cash	cash	NOUN
amfbr-501	59	9	flow	flow	NOUN
amfbr-501	59	10	that	that	PRON
amfbr-501	59	11	is	be	AUX
amfbr-501	59	12	based	base	VERB
amfbr-501	59	13	on	on	ADP
amfbr-501	59	14	time	time	NOUN
amfbr-501	59	15	value	value	NOUN
amfbr-501	59	16	of	of	ADP
amfbr-501	59	17	money	money	NOUN
amfbr-501	59	18	to	to	PART
amfbr-501	59	19	estimate	estimate	VERB
amfbr-501	59	20	the	the	DET
amfbr-501	59	21	intrinsic	intrinsic	ADJ
amfbr-501	59	22	value	value	NOUN
amfbr-501	59	23	of	of	ADP
amfbr-501	59	24	share	share	NOUN
amfbr-501	59	25	rather	rather	ADV
amfbr-501	59	26	than	than	ADP
amfbr-501	59	27	price	price	NOUN
amfbr-501	59	28	per	per	ADP
amfbr-501	59	29	dividend	dividend	NOUN
amfbr-501	59	30	of	of	ADP
amfbr-501	59	31	share	share	NOUN
amfbr-501	59	32	prices	price	NOUN
amfbr-501	59	33	.	.	PUNCT
amfbr-501	60	1	market	market	NOUN
amfbr-501	60	2	value	value	NOUN
amfbr-501	60	3	is	be	AUX
amfbr-501	60	4	based	base	VERB
amfbr-501	60	5	on	on	ADP
amfbr-501	60	6	supply	supply	NOUN
amfbr-501	60	7	and	and	CCONJ
amfbr-501	60	8	demand	demand	NOUN
amfbr-501	60	9	.	.	PUNCT
amfbr-501	61	1	it	it	PRON
amfbr-501	61	2	is	be	AUX
amfbr-501	61	3	used	use	VERB
amfbr-501	61	4	to	to	PART
amfbr-501	61	5	refer	refer	VERB
amfbr-501	61	6	to	to	ADP
amfbr-501	61	7	as	as	ADP
amfbr-501	61	8	a	a	DET
amfbr-501	61	9	company	company	NOUN
amfbr-501	61	10	’s	’s	PART
amfbr-501	61	11	market	market	NOUN
amfbr-501	61	12	capitalization	capitalization	NOUN
amfbr-501	61	13	value	value	NOUN
amfbr-501	61	14	.	.	PUNCT
amfbr-501	62	1	it	it	PRON
amfbr-501	62	2	is	be	AUX
amfbr-501	62	3	calculated	calculate	VERB
amfbr-501	62	4	by	by	ADP
amfbr-501	62	5	multiplying	multiply	VERB
amfbr-501	62	6	the	the	DET
amfbr-501	62	7	number	number	NOUN
amfbr-501	62	8	of	of	ADP
amfbr-501	62	9	shares	share	NOUN
amfbr-501	62	10	issued	issue	VERB
amfbr-501	62	11	by	by	ADP
amfbr-501	62	12	the	the	DET
amfbr-501	62	13	price	price	NOUN
amfbr-501	62	14	of	of	ADP
amfbr-501	62	15	the	the	DET
amfbr-501	62	16	company	company	NOUN
amfbr-501	62	17	's	's	PART
amfbr-501	62	18	share	share	NOUN
amfbr-501	62	19	.	.	PUNCT
amfbr-501	63	1	a	a	DET
amfbr-501	63	2	company	company	NOUN
amfbr-501	63	3	's	's	PART
amfbr-501	63	4	share	share	NOUN
amfbr-501	63	5	price	price	NOUN
amfbr-501	63	6	is	be	AUX
amfbr-501	63	7	determined	determine	VERB
amfbr-501	63	8	by	by	ADP
amfbr-501	63	9	daily	daily	ADJ
amfbr-501	63	10	trading	trading	NOUN
amfbr-501	63	11	between	between	ADP
amfbr-501	63	12	buyers	buyer	NOUN
amfbr-501	63	13	and	and	CCONJ
amfbr-501	63	14	sellers	seller	NOUN
amfbr-501	63	15	on	on	ADP
amfbr-501	63	16	the	the	DET
amfbr-501	63	17	relevant	relevant	ADJ
amfbr-501	63	18	stock	stock	NOUN
amfbr-501	63	19	exchange	exchange	NOUN
amfbr-501	63	20	.	.	PUNCT
amfbr-501	64	1	market	market	NOUN
amfbr-501	64	2	prices	price	NOUN
amfbr-501	64	3	are	be	AUX
amfbr-501	64	4	easy	easy	ADJ
amfbr-501	64	5	to	to	PART
amfbr-501	64	6	determine	determine	VERB
amfbr-501	64	7	for	for	ADP
amfbr-501	64	8	assets	asset	NOUN
amfbr-501	64	9	as	as	SCONJ
amfbr-501	64	10	the	the	DET
amfbr-501	64	11	constituent	constituent	NOUN
amfbr-501	64	12	values	value	NOUN
amfbr-501	64	13	,	,	PUNCT
amfbr-501	64	14	such	such	ADJ
amfbr-501	64	15	as	as	ADP
amfbr-501	64	16	stock	stock	NOUN
amfbr-501	64	17	and	and	CCONJ
amfbr-501	64	18	futures	future	NOUN
amfbr-501	64	19	prices	price	NOUN
amfbr-501	64	20	,	,	PUNCT
amfbr-501	64	21	are	be	AUX
amfbr-501	64	22	readily	readily	ADV
amfbr-501	64	23	available	available	ADJ
amfbr-501	64	24	.	.	PUNCT
amfbr-501	65	1	a	a	DET
amfbr-501	65	2	valuation	valuation	NOUN
amfbr-501	65	3	would	would	AUX
amfbr-501	65	4	have	have	VERB
amfbr-501	65	5	to	to	PART
amfbr-501	65	6	be	be	AUX
amfbr-501	65	7	prepared	prepare	VERB
amfbr-501	65	8	using	use	VERB
amfbr-501	65	9	different	different	ADJ
amfbr-501	65	10	methods	method	NOUN
amfbr-501	65	11	(	(	PUNCT
amfbr-501	65	12	ngerebo	ngerebo	NOUN
amfbr-501	65	13	-	-	PUNCT
amfbr-501	65	14	a	a	NOUN
amfbr-501	65	15	,	,	PUNCT
amfbr-501	65	16	2007	2007	NUM
amfbr-501	65	17	)	)	PUNCT
amfbr-501	65	18	.	.	PUNCT
amfbr-501	66	1	market	market	NOUN
amfbr-501	66	2	value	value	NOUN
amfbr-501	66	3	is	be	AUX
amfbr-501	66	4	the	the	DET
amfbr-501	66	5	value	value	NOUN
amfbr-501	66	6	of	of	ADP
amfbr-501	66	7	an	an	DET
amfbr-501	66	8	asset	asset	NOUN
amfbr-501	66	9	/	/	SYM
amfbr-501	66	10	security	security	NOUN
amfbr-501	66	11	as	as	SCONJ
amfbr-501	66	12	determined	determine	VERB
amfbr-501	66	13	by	by	ADP
amfbr-501	66	14	the	the	DET
amfbr-501	66	15	forces	force	NOUN
amfbr-501	66	16	of	of	ADP
amfbr-501	66	17	demand	demand	NOUN
amfbr-501	66	18	for	for	ADP
amfbr-501	66	19	and	and	CCONJ
amfbr-501	66	20	supply	supply	NOUN
amfbr-501	66	21	of	of	ADP
amfbr-501	66	22	the	the	DET
amfbr-501	66	23	assets	asset	NOUN
amfbr-501	66	24	.	.	PUNCT
amfbr-501	67	1	it	it	PRON
amfbr-501	67	2	is	be	AUX
amfbr-501	67	3	the	the	DET
amfbr-501	67	4	perceived	perceive	VERB
amfbr-501	67	5	or	or	CCONJ
amfbr-501	67	6	observed	observed	ADJ
amfbr-501	67	7	value	value	NOUN
amfbr-501	67	8	of	of	ADP
amfbr-501	67	9	an	an	DET
amfbr-501	67	10	asset	asset	NOUN
amfbr-501	67	11	on	on	ADP
amfbr-501	67	12	the	the	DET
amfbr-501	67	13	market	market	NOUN
amfbr-501	67	14	.	.	PUNCT
amfbr-501	68	1	it	it	PRON
amfbr-501	68	2	is	be	AUX
amfbr-501	68	3	also	also	ADV
amfbr-501	68	4	known	know	VERB
amfbr-501	68	5	as	as	ADP
amfbr-501	68	6	current	current	ADJ
amfbr-501	68	7	value	value	NOUN
amfbr-501	68	8	.	.	PUNCT
amfbr-501	69	1	it	it	PRON
amfbr-501	69	2	is	be	AUX
amfbr-501	69	3	in	in	ADP
amfbr-501	69	4	fact	fact	NOUN
amfbr-501	69	5	the	the	DET
amfbr-501	69	6	mutually	mutually	ADV
amfbr-501	69	7	accepted	accept	VERB
amfbr-501	69	8	worth	worth	ADJ
amfbr-501	69	9	(	(	PUNCT
amfbr-501	69	10	cost	cost	NOUN
amfbr-501	69	11	or	or	CCONJ
amfbr-501	69	12	price	price	NOUN
amfbr-501	69	13	depending	depend	VERB
amfbr-501	69	14	on	on	ADP
amfbr-501	69	15	the	the	DET
amfbr-501	69	16	individual	individual	NOUN
amfbr-501	69	17	)	)	PUNCT
amfbr-501	69	18	of	of	ADP
amfbr-501	69	19	the	the	DET
amfbr-501	69	20	asset	asset	NOUN
amfbr-501	69	21	after	after	ADP
amfbr-501	69	22	negotiation	negotiation	NOUN
amfbr-501	69	23	.	.	PUNCT
amfbr-501	70	1	most	most	ADJ
amfbr-501	70	2	assets	asset	NOUN
amfbr-501	70	3	that	that	PRON
amfbr-501	70	4	have	have	VERB
amfbr-501	70	5	market	market	NOUN
amfbr-501	70	6	values	value	NOUN
amfbr-501	70	7	have	have	VERB
amfbr-501	70	8	their	their	PRON
amfbr-501	70	9	values	value	NOUN
amfbr-501	70	10	determined	determine	VERB
amfbr-501	70	11	by	by	ADP
amfbr-501	70	12	specialized	specialized	ADJ
amfbr-501	70	13	markets	market	NOUN
amfbr-501	70	14	such	such	ADJ
amfbr-501	70	15	as	as	ADP
amfbr-501	70	16	the	the	DET
amfbr-501	70	17	stock	stock	NOUN
amfbr-501	70	18	exchange	exchange	NOUN
amfbr-501	70	19	.	.	PUNCT
amfbr-501	71	1	the	the	DET
amfbr-501	71	2	acceptance	acceptance	NOUN
amfbr-501	71	3	of	of	ADP
amfbr-501	71	4	any	any	DET
amfbr-501	71	5	asset	asset	NOUN
amfbr-501	71	6	depends	depend	VERB
amfbr-501	71	7	on	on	ADP
amfbr-501	71	8	the	the	DET
amfbr-501	71	9	perception	perception	NOUN
amfbr-501	71	10	of	of	ADP
amfbr-501	71	11	the	the	DET
amfbr-501	71	12	potential	potential	ADJ
amfbr-501	71	13	investor	investor	NOUN
amfbr-501	71	14	after	after	ADP
amfbr-501	71	15	comparing	compare	VERB
amfbr-501	71	16	the	the	DET
amfbr-501	71	17	market	market	NOUN
amfbr-501	71	18	value	value	NOUN
amfbr-501	71	19	to	to	ADP
amfbr-501	71	20	the	the	DET
amfbr-501	71	21	intrinsic	intrinsic	ADJ
amfbr-501	71	22	value	value	NOUN
amfbr-501	71	23	.	.	PUNCT
amfbr-501	72	1	an	an	DET
amfbr-501	72	2	asset	asset	NOUN
amfbr-501	72	3	is	be	AUX
amfbr-501	72	4	undervalued	undervalue	VERB
amfbr-501	72	5	or	or	CCONJ
amfbr-501	72	6	under	under	ADP
amfbr-501	72	7	-	-	PUNCT
amfbr-501	72	8	price	price	NOUN
amfbr-501	72	9	or	or	CCONJ
amfbr-501	72	10	favorably	favorably	ADV
amfbr-501	72	11	priced	price	VERB
amfbr-501	72	12	if	if	SCONJ
amfbr-501	72	13	the	the	DET
amfbr-501	72	14	market	market	NOUN
amfbr-501	72	15	value	value	NOUN
amfbr-501	72	16	of	of	ADP
amfbr-501	72	17	the	the	DET
amfbr-501	72	18	asset	asset	NOUN
amfbr-501	72	19	is	be	AUX
amfbr-501	72	20	less	less	ADJ
amfbr-501	72	21	than	than	ADP
amfbr-501	72	22	the	the	DET
amfbr-501	72	23	intrinsic	intrinsic	ADJ
amfbr-501	72	24	value	value	NOUN
amfbr-501	72	25	.	.	PUNCT
amfbr-501	73	1	if	if	SCONJ
amfbr-501	73	2	the	the	DET
amfbr-501	73	3	intrinsic	intrinsic	ADJ
amfbr-501	73	4	value	value	NOUN
amfbr-501	73	5	of	of	ADP
amfbr-501	73	6	the	the	DET
amfbr-501	73	7	asset	asset	NOUN
amfbr-501	73	8	is	be	AUX
amfbr-501	73	9	less	less	ADJ
amfbr-501	73	10	the	the	DET
amfbr-501	73	11	market	market	NOUN
amfbr-501	73	12	value	value	NOUN
amfbr-501	73	13	,	,	PUNCT
amfbr-501	73	14	then	then	ADV
amfbr-501	73	15	the	the	DET
amfbr-501	73	16	asset	asset	NOUN
amfbr-501	73	17	is	be	AUX
amfbr-501	73	18	overvalued	overvalue	VERB
amfbr-501	73	19	,	,	PUNCT
amfbr-501	73	20	over	over	ADV
amfbr-501	73	21	-	-	PUNCT
amfbr-501	73	22	priced	price	VERB
amfbr-501	73	23	or	or	CCONJ
amfbr-501	73	24	favorably	favorably	ADV
amfbr-501	73	25	priced	price	VERB
amfbr-501	73	26	.	.	PUNCT
amfbr-501	74	1	where	where	SCONJ
amfbr-501	74	2	the	the	DET
amfbr-501	74	3	latter	latter	NOUN
amfbr-501	74	4	occurs	occur	VERB
amfbr-501	74	5	,	,	PUNCT
amfbr-501	74	6	the	the	DET
amfbr-501	74	7	investor	investor	NOUN
amfbr-501	74	8	would	would	AUX
amfbr-501	74	9	ordinarily	ordinarily	ADV
amfbr-501	74	10	be	be	AUX
amfbr-501	74	11	acquiring	acquire	VERB
amfbr-501	74	12	an	an	DET
amfbr-501	74	13	asset	asset	NOUN
amfbr-501	74	14	at	at	ADP
amfbr-501	74	15	more	more	ADV
amfbr-501	74	16	expensive	expensive	ADJ
amfbr-501	74	17	value	value	NOUN
amfbr-501	74	18	than	than	SCONJ
amfbr-501	74	19	he	he	PRON
amfbr-501	74	20	would	would	AUX
amfbr-501	74	21	ordinarily	ordinarily	ADV
amfbr-501	74	22	have	have	AUX
amfbr-501	74	23	paid	pay	VERB
amfbr-501	74	24	.	.	PUNCT
amfbr-501	75	1	an	an	DET
amfbr-501	75	2	investor	investor	NOUN
amfbr-501	75	3	would	would	AUX
amfbr-501	75	4	acquire	acquire	VERB
amfbr-501	75	5	an	an	DET
amfbr-501	75	6	overpriced	overpriced	ADJ
amfbr-501	75	7	asset	asset	NOUN
amfbr-501	75	8	if	if	SCONJ
amfbr-501	75	9	he	he	PRON
amfbr-501	75	10	expects	expect	VERB
amfbr-501	75	11	the	the	DET
amfbr-501	75	12	asset	asset	NOUN
amfbr-501	75	13	to	to	PART
amfbr-501	75	14	record	record	VERB
amfbr-501	75	15	a	a	DET
amfbr-501	75	16	bullish	bullish	ADJ
amfbr-501	75	17	price	price	NOUN
amfbr-501	75	18	movement	movement	NOUN
amfbr-501	75	19	such	such	ADJ
amfbr-501	75	20	that	that	SCONJ
amfbr-501	75	21	if	if	SCONJ
amfbr-501	75	22	the	the	DET
amfbr-501	75	23	anticipated	anticipate	VERB
amfbr-501	75	24	price	price	NOUN
amfbr-501	75	25	movement	movement	NOUN
amfbr-501	75	26	crystallizes	crystallize	VERB
amfbr-501	75	27	,	,	PUNCT
amfbr-501	75	28	the	the	DET
amfbr-501	75	29	investor	investor	NOUN
amfbr-501	75	30	can	can	AUX
amfbr-501	75	31	make	make	VERB
amfbr-501	75	32	capital	capital	NOUN
amfbr-501	75	33	gain	gain	NOUN
amfbr-501	75	34	.	.	PUNCT
amfbr-501	76	1	2.3	2.3	NUM
amfbr-501	76	2	earnings	earning	NOUN
amfbr-501	76	3	per	per	ADP
amfbr-501	76	4	share	share	NOUN
amfbr-501	76	5	earnings	earning	NOUN
amfbr-501	76	6	per	per	ADP
amfbr-501	76	7	share	share	NOUN
amfbr-501	76	8	are	be	AUX
amfbr-501	76	9	considered	consider	VERB
amfbr-501	76	10	the	the	DET
amfbr-501	76	11	most	most	ADV
amfbr-501	76	12	frequently	frequently	ADV
amfbr-501	76	13	used	use	VERB
amfbr-501	76	14	accounting	accounting	NOUN
amfbr-501	76	15	information	information	NOUN
amfbr-501	76	16	in	in	ADP
amfbr-501	76	17	value	value	NOUN
amfbr-501	76	18	relevance	relevance	NOUN
amfbr-501	76	19	studies	study	NOUN
amfbr-501	76	20	used	use	VERB
amfbr-501	76	21	to	to	PART
amfbr-501	76	22	examine	examine	VERB
amfbr-501	76	23	its	its	PRON
amfbr-501	76	24	significant	significant	ADJ
amfbr-501	76	25	relationship	relationship	NOUN
amfbr-501	76	26	with	with	ADP
amfbr-501	76	27	share	share	NOUN
amfbr-501	76	28	.	.	PUNCT
amfbr-501	77	1	most	most	ADJ
amfbr-501	77	2	of	of	ADP
amfbr-501	77	3	the	the	DET
amfbr-501	77	4	studies	study	NOUN
amfbr-501	77	5	on	on	ADP
amfbr-501	77	6	value	value	NOUN
amfbr-501	77	7	relevance	relevance	NOUN
amfbr-501	77	8	of	of	ADP
amfbr-501	77	9	earnings	earning	NOUN
amfbr-501	77	10	per	per	ADP
amfbr-501	77	11	share	share	NOUN
amfbr-501	77	12	and	and	CCONJ
amfbr-501	77	13	share	share	NOUN
amfbr-501	77	14	price	price	NOUN
amfbr-501	77	15	results	result	NOUN
amfbr-501	77	16	reported	report	VERB
amfbr-501	77	17	to	to	PART
amfbr-501	77	18	be	be	AUX
amfbr-501	77	19	significant	significant	ADJ
amfbr-501	77	20	and	and	CCONJ
amfbr-501	77	21	positive	positive	ADJ
amfbr-501	77	22	related	relate	VERB
amfbr-501	77	23	with	with	ADP
amfbr-501	77	24	share	share	NOUN
amfbr-501	77	25	price	price	NOUN
amfbr-501	77	26	,	,	PUNCT
amfbr-501	77	27	this	this	PRON
amfbr-501	77	28	supported	support	VERB
amfbr-501	77	29	by	by	ADP
amfbr-501	77	30	the	the	DET
amfbr-501	77	31	results	result	NOUN
amfbr-501	77	32	found	find	VERB
amfbr-501	77	33	by	by	ADP
amfbr-501	77	34	pathirawasam	pathirawasam	PROPN
amfbr-501	77	35	(	(	PUNCT
amfbr-501	77	36	2010	2010	NUM
amfbr-501	77	37	)	)	PUNCT
amfbr-501	77	38	in	in	ADP
amfbr-501	77	39	sri	sri	PROPN
amfbr-501	77	40	-	-	PUNCT
amfbr-501	77	41	lanka	lanka	PROPN
amfbr-501	77	42	observed	observe	VERB
amfbr-501	77	43	earnings	earning	NOUN
amfbr-501	77	44	per	per	ADP
amfbr-501	77	45	share	share	NOUN
amfbr-501	77	46	to	to	PART
amfbr-501	77	47	have	have	VERB
amfbr-501	77	48	positive	positive	ADJ
amfbr-501	77	49	value	value	NOUN
amfbr-501	77	50	relevance	relevance	NOUN
amfbr-501	77	51	on	on	ADP
amfbr-501	77	52	the	the	DET
amfbr-501	77	53	market	market	NOUN
amfbr-501	77	54	share	share	NOUN
amfbr-501	77	55	price	price	NOUN
amfbr-501	77	56	of	of	ADP
amfbr-501	77	57	129	129	NUM
amfbr-501	77	58	companies	company	NOUN
amfbr-501	77	59	selected	select	VERB
amfbr-501	77	60	from	from	ADP
amfbr-501	77	61	6	6	NUM
amfbr-501	77	62	major	major	ADJ
amfbr-501	77	63	sectors	sector	NOUN
amfbr-501	77	64	listed	list	VERB
amfbr-501	77	65	at	at	ADP
amfbr-501	77	66	colombo	colombo	NOUN
amfbr-501	77	67	stock	stock	NOUN
amfbr-501	77	68	exchange	exchange	PROPN
amfbr-501	77	69	and	and	CCONJ
amfbr-501	77	70	other	other	ADJ
amfbr-501	77	71	study	study	NOUN
amfbr-501	77	72	done	do	VERB
amfbr-501	77	73	by	by	ADP
amfbr-501	77	74	different	different	ADJ
amfbr-501	77	75	researchers	researcher	NOUN
amfbr-501	77	76	including	include	VERB
amfbr-501	77	77	(	(	PUNCT
amfbr-501	77	78	tharmila	tharmila	INTJ
amfbr-501	77	79	,	,	PUNCT
amfbr-501	77	80	2013	2013	NUM
amfbr-501	77	81	;	;	PUNCT
amfbr-501	77	82	vijitha	vijitha	NOUN
amfbr-501	77	83	,	,	PUNCT
amfbr-501	77	84	&	&	CCONJ
amfbr-501	77	85	namalathan	namalathan	PROPN
amfbr-501	77	86	(	(	PUNCT
amfbr-501	77	87	2014	2014	NUM
amfbr-501	77	88	)	)	PUNCT
amfbr-501	77	89	in	in	ADP
amfbr-501	77	90	sri	sri	PROPN
amfbr-501	77	91	-	-	PUNCT
amfbr-501	77	92	lanka	lanka	PROPN
amfbr-501	77	93	,	,	PUNCT
amfbr-501	77	94	by	by	ADP
amfbr-501	77	95	ragab	ragab	PROPN
amfbr-501	77	96	(	(	PUNCT
amfbr-501	77	97	2006	2006	NUM
amfbr-501	77	98	)	)	PUNCT
amfbr-501	77	99	in	in	ADP
amfbr-501	77	100	egyptian	egyptian	ADJ
amfbr-501	77	101	market	market	NOUN
amfbr-501	77	102	,	,	PUNCT
amfbr-501	77	103	miah(2012	miah(2012	NOUN
amfbr-501	77	104	)	)	PUNCT
amfbr-501	77	105	in	in	ADP
amfbr-501	77	106	bangladesh	bangladesh	NOUN
amfbr-501	77	107	,	,	PUNCT
amfbr-501	77	108	(	(	PUNCT
amfbr-501	77	109	thompson	thompson	PROPN
amfbr-501	77	110	&	&	CCONJ
amfbr-501	77	111	adah	adah	PROPN
amfbr-501	77	112	,	,	PUNCT
amfbr-501	77	113	2012	2012	NUM
amfbr-501	77	114	;	;	PUNCT
amfbr-501	77	115	olugbenga	olugbenga	NOUN
amfbr-501	77	116	&	&	CCONJ
amfbr-501	77	117	oyerinde	oyerinde	PROPN
amfbr-501	77	118	,	,	PUNCT
amfbr-501	77	119	2014	2014	NUM
amfbr-501	77	120	)	)	PUNCT
amfbr-501	77	121	in	in	ADP
amfbr-501	77	122	nigeria	nigeria	PROPN
amfbr-501	77	123	and	and	CCONJ
amfbr-501	77	124	shamki	shamki	PROPN
amfbr-501	77	125	&	&	CCONJ
amfbr-501	77	126	rahman	rahman	PROPN
amfbr-501	77	127	(	(	PUNCT
amfbr-501	77	128	2012	2012	NUM
amfbr-501	77	129	)	)	PUNCT
amfbr-501	77	130	in	in	ADP
amfbr-501	77	131	jordan	jordan	PROPN
amfbr-501	77	132	reported	report	VERB
amfbr-501	77	133	the	the	DET
amfbr-501	77	134	same	same	ADJ
amfbr-501	77	135	results	result	NOUN
amfbr-501	77	136	.	.	PUNCT
amfbr-501	78	1	the	the	DET
amfbr-501	78	2	most	most	ADV
amfbr-501	78	3	important	important	ADJ
amfbr-501	78	4	component	component	NOUN
amfbr-501	78	5	of	of	ADP
amfbr-501	78	6	financial	financial	ADJ
amfbr-501	78	7	reports	report	NOUN
amfbr-501	78	8	is	be	AUX
amfbr-501	78	9	the	the	DET
amfbr-501	78	10	income	income	NOUN
amfbr-501	78	11	statement	statement	NOUN
amfbr-501	78	12	(	(	PUNCT
amfbr-501	78	13	kallunki	kallunki	PROPN
amfbr-501	78	14	,	,	PUNCT
amfbr-501	78	15	1996	1996	NUM
amfbr-501	78	16	)	)	PUNCT
amfbr-501	78	17	as	as	SCONJ
amfbr-501	78	18	it	it	PRON
amfbr-501	78	19	indicates	indicate	VERB
amfbr-501	78	20	the	the	DET
amfbr-501	78	21	result	result	NOUN
amfbr-501	78	22	of	of	ADP
amfbr-501	78	23	operation	operation	NOUN
amfbr-501	78	24	of	of	ADP
amfbr-501	78	25	the	the	DET
amfbr-501	78	26	period	period	NOUN
amfbr-501	78	27	.	.	PUNCT
amfbr-501	79	1	empirical	empirical	ADJ
amfbr-501	79	2	findings	finding	NOUN
amfbr-501	79	3	by	by	ADP
amfbr-501	79	4	ball	ball	NOUN
amfbr-501	79	5	and	and	CCONJ
amfbr-501	79	6	brown	brown	ADJ
amfbr-501	79	7	(	(	PUNCT
amfbr-501	79	8	1968	1968	NUM
amfbr-501	79	9	)	)	PUNCT
amfbr-501	79	10	indicated	indicate	VERB
amfbr-501	79	11	that	that	SCONJ
amfbr-501	79	12	fifty	fifty	NUM
amfbr-501	79	13	percent	percent	NOUN
amfbr-501	79	14	of	of	ADP
amfbr-501	79	15	all	all	DET
amfbr-501	79	16	available	available	ADJ
amfbr-501	79	17	information	information	NOUN
amfbr-501	79	18	is	be	AUX
amfbr-501	79	19	embedded	embed	VERB
amfbr-501	79	20	in	in	ADP
amfbr-501	79	21	the	the	DET
amfbr-501	79	22	income	income	NOUN
amfbr-501	79	23	statement	statement	NOUN
amfbr-501	79	24	.	.	PUNCT
amfbr-501	80	1	value	value	NOUN
amfbr-501	80	2	relevance	relevance	NOUN
amfbr-501	80	3	of	of	ADP
amfbr-501	80	4	earnings	earning	NOUN
amfbr-501	80	5	is	be	AUX
amfbr-501	80	6	ascertained	ascertain	VERB
amfbr-501	80	7	by	by	ADP
amfbr-501	80	8	regressing	regress	VERB
amfbr-501	80	9	stock	stock	NOUN
amfbr-501	80	10	returns	return	NOUN
amfbr-501	80	11	on	on	ADP
amfbr-501	80	12	accounting	accounting	NOUN
amfbr-501	80	13	earnings	earning	NOUN
amfbr-501	80	14	(	(	PUNCT
amfbr-501	80	15	ball	ball	NOUN
amfbr-501	80	16	and	and	CCONJ
amfbr-501	80	17	brown	brown	NOUN
amfbr-501	80	18	,	,	PUNCT
amfbr-501	80	19	1968	1968	NUM
amfbr-501	80	20	)	)	PUNCT
amfbr-501	80	21	or	or	CCONJ
amfbr-501	80	22	the	the	DET
amfbr-501	80	23	abnormal	abnormal	ADJ
amfbr-501	80	24	stock	stock	NOUN
amfbr-501	80	25	return	return	NOUN
amfbr-501	80	26	on	on	ADP
amfbr-501	80	27	expected	expect	VERB
amfbr-501	80	28	earnings	earning	NOUN
amfbr-501	80	29	(	(	PUNCT
amfbr-501	80	30	beacver	beacver	NOUN
amfbr-501	80	31	,	,	PUNCT
amfbr-501	80	32	1968	1968	NUM
amfbr-501	80	33	)	)	PUNCT
amfbr-501	80	34	.	.	PUNCT
amfbr-501	81	1	while	while	SCONJ
amfbr-501	81	2	regression	regression	NOUN
amfbr-501	81	3	of	of	ADP
amfbr-501	81	4	share	share	NOUN
amfbr-501	81	5	price	price	NOUN
amfbr-501	81	6	on	on	ADP
amfbr-501	81	7	earnings	earning	NOUN
amfbr-501	81	8	measures	measure	NOUN
amfbr-501	81	9	the	the	DET
amfbr-501	81	10	sensitivity	sensitivity	NOUN
amfbr-501	81	11	of	of	ADP
amfbr-501	81	12	share	share	NOUN
amfbr-501	81	13	price	price	NOUN
amfbr-501	81	14	to	to	ADP
amfbr-501	81	15	earnings	earning	NOUN
amfbr-501	81	16	,	,	PUNCT
amfbr-501	81	17	the	the	DET
amfbr-501	81	18	other	other	ADJ
amfbr-501	81	19	measures	measure	NOUN
amfbr-501	81	20	the	the	DET
amfbr-501	81	21	relations	relation	NOUN
amfbr-501	81	22	of	of	ADP
amfbr-501	81	23	unexpected	unexpected	ADJ
amfbr-501	81	24	portion	portion	NOUN
amfbr-501	81	25	of	of	ADP
amfbr-501	81	26	share	share	NOUN
amfbr-501	81	27	price	price	NOUN
amfbr-501	81	28	change	change	NOUN
amfbr-501	81	29	and	and	CCONJ
amfbr-501	81	30	earnings	earning	NOUN
amfbr-501	81	31	(	(	PUNCT
amfbr-501	81	32	edwards	edwards	PROPN
amfbr-501	81	33	&	&	CCONJ
amfbr-501	81	34	bell	bell	PROPN
amfbr-501	81	35	,	,	PUNCT
amfbr-501	81	36	1961	1961	NUM
amfbr-501	81	37	)	)	PUNCT
amfbr-501	81	38	.	.	PUNCT
amfbr-501	82	1	change	change	NOUN
amfbr-501	82	2	in	in	ADP
amfbr-501	82	3	the	the	DET
amfbr-501	82	4	value	value	NOUN
amfbr-501	82	5	relevance	relevance	NOUN
amfbr-501	82	6	of	of	ADP
amfbr-501	82	7	earnings	earning	NOUN
amfbr-501	82	8	has	have	AUX
amfbr-501	82	9	been	be	AUX
amfbr-501	82	10	investigated	investigate	VERB
amfbr-501	82	11	by	by	ADP
amfbr-501	82	12	several	several	ADJ
amfbr-501	82	13	studies	study	NOUN
amfbr-501	82	14	.	.	PUNCT
amfbr-501	83	1	collins	collins	PROPN
amfbr-501	83	2	,	,	PUNCT
amfbr-501	83	3	maydew	maydew	NOUN
amfbr-501	83	4	&	&	CCONJ
amfbr-501	83	5	weisis	weisis	PROPN
amfbr-501	83	6	(	(	PUNCT
amfbr-501	83	7	1997	1997	NUM
amfbr-501	83	8	)	)	PUNCT
amfbr-501	83	9	employed	employ	VERB
amfbr-501	83	10	a	a	DET
amfbr-501	83	11	cross	cross	ADJ
amfbr-501	83	12	sectional	sectional	ADJ
amfbr-501	83	13	regression	regression	NOUN
amfbr-501	83	14	over	over	ADP
amfbr-501	83	15	a	a	DET
amfbr-501	83	16	period	period	NOUN
amfbr-501	83	17	of	of	ADP
amfbr-501	83	18	40	40	NUM
amfbr-501	83	19	years	year	NOUN
amfbr-501	83	20	,	,	PUNCT
amfbr-501	83	21	found	find	VERB
amfbr-501	83	22	that	that	SCONJ
amfbr-501	83	23	the	the	DET
amfbr-501	83	24	incremental	incremental	ADJ
amfbr-501	83	25	value	value	NOUN
amfbr-501	83	26	relevance	relevance	NOUN
amfbr-501	83	27	of	of	ADP
amfbr-501	83	28	earnings	earning	NOUN
amfbr-501	83	29	declined	decline	VERB
amfbr-501	83	30	over	over	ADP
amfbr-501	83	31	the	the	DET
amfbr-501	83	32	time	time	NOUN
amfbr-501	83	33	period	period	NOUN
amfbr-501	83	34	1953	1953	NUM
amfbr-501	83	35	-	-	SYM
amfbr-501	83	36	1993	1993	NUM
amfbr-501	83	37	.	.	PUNCT
amfbr-501	84	1	they	they	PRON
amfbr-501	84	2	adduce	adduce	VERB
amfbr-501	84	3	the	the	DET
amfbr-501	84	4	declined	decline	VERB
amfbr-501	84	5	in	in	ADP
amfbr-501	84	6	value	value	NOUN
amfbr-501	84	7	relevance	relevance	NOUN
amfbr-501	84	8	of	of	ADP
amfbr-501	84	9	earnings	earning	NOUN
amfbr-501	84	10	to	to	ADP
amfbr-501	84	11	the	the	DET
amfbr-501	84	12	shift	shift	NOUN
amfbr-501	84	13	in	in	ADP
amfbr-501	84	14	value	value	NOUN
amfbr-501	84	15	relevance	relevance	NOUN
amfbr-501	84	16	to	to	ADP
amfbr-501	84	17	book	book	NOUN
amfbr-501	84	18	value	value	NOUN
amfbr-501	84	19	from	from	ADP
amfbr-501	84	20	earning	earn	VERB
amfbr-501	84	21	to	to	ADP
amfbr-501	84	22	increasing	increase	VERB
amfbr-501	84	23	average	average	ADJ
amfbr-501	84	24	size	size	NOUN
amfbr-501	84	25	of	of	ADP
amfbr-501	84	26	the	the	DET
amfbr-501	84	27	firm	firm	NOUN
amfbr-501	84	28	.	.	PUNCT
amfbr-501	85	1	lev	lev	PROPN
amfbr-501	85	2	zarowin	zarowin	PROPN
amfbr-501	85	3	(	(	PUNCT
amfbr-501	85	4	1999	1999	NUM
amfbr-501	85	5	)	)	PUNCT
amfbr-501	85	6	support	support	VERB
amfbr-501	85	7	the	the	DET
amfbr-501	85	8	finding	finding	NOUN
amfbr-501	85	9	of	of	ADP
amfbr-501	85	10	declining	decline	VERB
amfbr-501	85	11	value	value	NOUN
amfbr-501	85	12	relevance	relevance	NOUN
amfbr-501	85	13	of	of	ADP
amfbr-501	85	14	earnings	earning	NOUN
amfbr-501	85	15	.	.	PUNCT
amfbr-501	86	1	cheng	cheng	PROPN
amfbr-501	86	2	et	et	PROPN
amfbr-501	86	3	al	al	PROPN
amfbr-501	86	4	.	.	PROPN
amfbr-501	86	5	(	(	PUNCT
amfbr-501	86	6	1996	1996	NUM
amfbr-501	86	7	)	)	PUNCT
amfbr-501	86	8	found	find	VERB
amfbr-501	86	9	that	that	SCONJ
amfbr-501	86	10	both	both	PRON
amfbr-501	86	11	earnings	earning	NOUN
amfbr-501	86	12	and	and	CCONJ
amfbr-501	86	13	earnings	earning	NOUN
amfbr-501	86	14	change	change	NOUN
amfbr-501	86	15	are	be	AUX
amfbr-501	86	16	value	value	NOUN
amfbr-501	86	17	relevant	relevant	ADJ
amfbr-501	86	18	.	.	PUNCT
amfbr-501	87	1	they	they	PRON
amfbr-501	87	2	employed	employ	VERB
amfbr-501	87	3	both	both	DET
amfbr-501	87	4	levels	level	NOUN
amfbr-501	87	5	and	and	CCONJ
amfbr-501	87	6	changes	change	NOUN
amfbr-501	87	7	to	to	PART
amfbr-501	87	8	examine	examine	VERB
amfbr-501	87	9	the	the	DET
amfbr-501	87	10	effect	effect	NOUN
amfbr-501	87	11	of	of	ADP
amfbr-501	87	12	earnings	earning	NOUN
amfbr-501	87	13	performance	performance	NOUN
amfbr-501	87	14	on	on	ADP
amfbr-501	87	15	the	the	DET
amfbr-501	87	16	information	information	NOUN
amfbr-501	87	17	content	content	NOUN
amfbr-501	87	18	of	of	ADP
amfbr-501	87	19	cash	cash	NOUN
amfbr-501	87	20	flows	flow	NOUN
amfbr-501	87	21	.	.	PUNCT
amfbr-501	88	1	they	they	PRON
amfbr-501	88	2	argue	argue	VERB
amfbr-501	88	3	that	that	SCONJ
amfbr-501	88	4	markets	market	NOUN
amfbr-501	88	5	look	look	VERB
amfbr-501	88	6	to	to	ADP
amfbr-501	88	7	cash	cash	NOUN
amfbr-501	88	8	flow	flow	NOUN
amfbr-501	88	9	as	as	ADP
amfbr-501	88	10	alternative	alternative	ADJ
amfbr-501	88	11	sources	source	NOUN
amfbr-501	88	12	of	of	ADP
amfbr-501	88	13	information	information	NOUN
amfbr-501	88	14	where	where	SCONJ
amfbr-501	88	15	earnings	earning	NOUN
amfbr-501	88	16	number	number	NOUN
amfbr-501	88	17	proves	prove	VERB
amfbr-501	88	18	insufficient	insufficient	ADJ
amfbr-501	88	19	.	.	PUNCT
amfbr-501	89	1	lipe	lipe	PROPN
amfbr-501	89	2	(	(	PUNCT
amfbr-501	89	3	1990	1990	NUM
amfbr-501	89	4	)	)	PUNCT
amfbr-501	89	5	concluded	conclude	VERB
amfbr-501	89	6	that	that	SCONJ
amfbr-501	89	7	poor	poor	ADJ
amfbr-501	89	8	retained	retain	VERB
amfbr-501	89	9	earnings	earning	NOUN
amfbr-501	89	10	association	association	NOUN
amfbr-501	89	11	is	be	AUX
amfbr-501	89	12	due	due	ADJ
amfbr-501	89	13	to	to	PART
amfbr-501	89	14	lack	lack	NOUN
amfbr-501	89	15	of	of	ADP
amfbr-501	89	16	earnings	earning	NOUN
amfbr-501	89	17	persistence	persistence	NOUN
amfbr-501	89	18	.	.	PUNCT
amfbr-501	90	1	they	they	PRON
amfbr-501	90	2	conclude	conclude	VERB
amfbr-501	90	3	that	that	SCONJ
amfbr-501	90	4	current	current	ADJ
amfbr-501	90	5	earnings	earning	NOUN
amfbr-501	90	6	innovations	innovation	NOUN
amfbr-501	90	7	contain	contain	VERB
amfbr-501	90	8	information	information	NOUN
amfbr-501	90	9	about	about	ADP
amfbr-501	90	10	the	the	DET
amfbr-501	90	11	future	future	NOUN
amfbr-501	90	12	as	as	ADV
amfbr-501	90	13	well	well	ADV
amfbr-501	90	14	as	as	ADP
amfbr-501	90	15	current	current	ADJ
amfbr-501	90	16	equity	equity	NOUN
amfbr-501	90	17	benefits	benefit	NOUN
amfbr-501	90	18	.	.	PUNCT
amfbr-501	91	1	the	the	DET
amfbr-501	91	2	lack	lack	NOUN
amfbr-501	91	3	of	of	ADP
amfbr-501	91	4	timeliness	timeliness	NOUN
amfbr-501	91	5	for	for	ADP
amfbr-501	91	6	accounting	accounting	NOUN
amfbr-501	91	7	numbers	number	NOUN
amfbr-501	91	8	may	may	AUX
amfbr-501	91	9	also	also	ADV
amfbr-501	91	10	explain	explain	VERB
amfbr-501	91	11	the	the	DET
amfbr-501	91	12	low	low	ADJ
amfbr-501	91	13	earning	earning	NOUN
amfbr-501	91	14	return	return	NOUN
amfbr-501	91	15	association	association	NOUN
amfbr-501	91	16	.	.	PUNCT
amfbr-501	92	1	timeliness	timeliness	NOUN
amfbr-501	92	2	is	be	AUX
amfbr-501	92	3	the	the	DET
amfbr-501	92	4	extent	extent	NOUN
amfbr-501	92	5	to	to	PART
amfbr-501	92	6	which	which	PRON
amfbr-501	92	7	current	current	ADJ
amfbr-501	92	8	earnings	earning	NOUN
amfbr-501	92	9	incorporate	incorporate	VERB
amfbr-501	92	10	current	current	ADJ
amfbr-501	92	11	period	period	NOUN
amfbr-501	92	12	economic	economic	ADJ
amfbr-501	92	13	income	income	NOUN
amfbr-501	92	14	(	(	PUNCT
amfbr-501	92	15	ball	ball	NOUN
amfbr-501	92	16	et	et	NOUN
amfbr-501	92	17	al	al	PROPN
amfbr-501	92	18	.	.	PROPN
amfbr-501	92	19	,	,	PUNCT
amfbr-501	92	20	2000	2000	NUM
amfbr-501	92	21	)	)	PUNCT
amfbr-501	92	22	.	.	PUNCT
amfbr-501	93	1	timeliness	timeliness	ADJ
amfbr-501	93	2	earnings	earning	NOUN
amfbr-501	93	3	may	may	AUX
amfbr-501	93	4	be	be	AUX
amfbr-501	93	5	affected	affect	VERB
amfbr-501	93	6	by	by	ADP
amfbr-501	93	7	demands	demand	NOUN
amfbr-501	93	8	of	of	ADP
amfbr-501	93	9	accounting	accounting	NOUN
amfbr-501	93	10	standard	standard	NOUN
amfbr-501	93	11	of	of	ADP
amfbr-501	93	12	objective	objective	NOUN
amfbr-501	93	13	and	and	CCONJ
amfbr-501	93	14	verifiability	verifiability	NOUN
amfbr-501	93	15	.	.	PUNCT
amfbr-501	94	1	these	these	DET
amfbr-501	94	2	demands	demand	NOUN
amfbr-501	94	3	reduce	reduce	VERB
amfbr-501	94	4	the	the	DET
amfbr-501	94	5	timeliness	timeliness	NOUN
amfbr-501	94	6	of	of	ADP
amfbr-501	94	7	earnings	earning	NOUN
amfbr-501	94	8	and	and	CCONJ
amfbr-501	94	9	thus	thus	ADV
amfbr-501	94	10	reduce	reduce	VERB
amfbr-501	94	11	the	the	DET
amfbr-501	94	12	association	association	NOUN
amfbr-501	94	13	between	between	ADP
amfbr-501	94	14	earnings	earning	NOUN
amfbr-501	94	15	and	and	CCONJ
amfbr-501	94	16	stock	stock	NOUN
amfbr-501	94	17	returns	return	NOUN
amfbr-501	94	18	.	.	PUNCT
amfbr-501	95	1	their	their	PRON
amfbr-501	95	2	results	result	NOUN
amfbr-501	95	3	show	show	VERB
amfbr-501	95	4	that	that	SCONJ
amfbr-501	95	5	stocks	stock	NOUN
amfbr-501	95	6	are	be	AUX
amfbr-501	95	7	not	not	PART
amfbr-501	95	8	sensitive	sensitive	ADJ
amfbr-501	95	9	to	to	ADP
amfbr-501	95	10	earnings	earning	NOUN
amfbr-501	95	11	innovations	innovation	NOUN
amfbr-501	95	12	.	.	PUNCT
amfbr-501	96	1	easton	easton	PROPN
amfbr-501	96	2	&	&	CCONJ
amfbr-501	96	3	harrist	harrist	PROPN
amfbr-501	96	4	(	(	PUNCT
amfbr-501	96	5	1991	1991	NUM
amfbr-501	96	6	)	)	PUNCT
amfbr-501	96	7	argue	argue	VERB
amfbr-501	96	8	that	that	SCONJ
amfbr-501	96	9	extent	extent	NOUN
amfbr-501	96	10	research	research	NOUN
amfbr-501	96	11	lacked	lack	VERB
amfbr-501	96	12	a	a	DET
amfbr-501	96	13	long	long	ADJ
amfbr-501	96	14	term	term	NOUN
amfbr-501	96	15	perspective	perspective	NOUN
amfbr-501	96	16	,	,	PUNCT
amfbr-501	96	17	that	that	SCONJ
amfbr-501	96	18	poor	poor	ADJ
amfbr-501	96	19	earnings	earning	NOUN
amfbr-501	96	20	-return	-return	NOUN
amfbr-501	96	21	association	association	NOUN
amfbr-501	96	22	may	may	AUX
amfbr-501	96	23	due	due	ADP
amfbr-501	96	24	to	to	ADP
amfbr-501	96	25	use	use	NOUN
amfbr-501	96	26	of	of	ADP
amfbr-501	96	27	short	short	ADJ
amfbr-501	96	28	-	-	PUNCT
amfbr-501	96	29	term	term	NOUN
amfbr-501	96	30	data	datum	NOUN
amfbr-501	96	31	.	.	PUNCT
amfbr-501	97	1	they	they	PRON
amfbr-501	97	2	content	content	VERB
amfbr-501	97	3	that	that	PRON
amfbr-501	97	4	poor	poor	ADJ
amfbr-501	97	5	timeliness	timeliness	NOUN
amfbr-501	97	6	of	of	ADP
amfbr-501	97	7	earnings	earning	NOUN
amfbr-501	97	8	may	may	AUX
amfbr-501	97	9	occur	occur	VERB
amfbr-501	97	10	in	in	ADP
amfbr-501	97	11	short	short	ADJ
amfbr-501	97	12	rum	rum	NOUN
amfbr-501	97	13	,	,	PUNCT
amfbr-501	97	14	but	but	CCONJ
amfbr-501	97	15	over	over	ADP
amfbr-501	97	16	the	the	DET
amfbr-501	97	17	long	long	ADJ
amfbr-501	97	18	term	term	NOUN
amfbr-501	97	19	the	the	DET
amfbr-501	97	20	correlations	correlation	NOUN
amfbr-501	97	21	between	between	ADP
amfbr-501	97	22	earnings	earning	NOUN
amfbr-501	97	23	and	and	CCONJ
amfbr-501	97	24	return	return	NOUN
amfbr-501	97	25	increases	increase	NOUN
amfbr-501	97	26	,	,	PUNCT
amfbr-501	97	27	if	if	SCONJ
amfbr-501	97	28	long	long	ADJ
amfbr-501	97	29	term	term	NOUN
amfbr-501	97	30	data	datum	NOUN
amfbr-501	97	31	is	be	AUX
amfbr-501	97	32	employed	employ	VERB
amfbr-501	97	33	.	.	PUNCT
amfbr-501	98	1	they	they	PRON
amfbr-501	98	2	show	show	VERB
amfbr-501	98	3	that	that	SCONJ
amfbr-501	98	4	expanding	expand	VERB
amfbr-501	98	5	the	the	DET
amfbr-501	98	6	return	return	NOUN
amfbr-501	98	7	interval	interval	NOUN
amfbr-501	98	8	and	and	CCONJ
amfbr-501	98	9	earnings	earning	NOUN
amfbr-501	98	10	aggregated	aggregate	VERB
amfbr-501	98	11	over	over	ADP
amfbr-501	98	12	long	long	ADJ
amfbr-501	98	13	time	time	NOUN
amfbr-501	98	14	intervals	interval	NOUN
amfbr-501	98	15	.	.	PUNCT
amfbr-501	99	1	there	there	PRON
amfbr-501	99	2	are	be	VERB
amfbr-501	99	3	increases	increase	NOUN
amfbr-501	99	4	in	in	ADP
amfbr-501	99	5	the	the	DET
amfbr-501	99	6	return	return	NOUN
amfbr-501	99	7	-	-	PUNCT
amfbr-501	99	8	earnings	earning	NOUN
amfbr-501	99	9	association	association	NOUN
amfbr-501	99	10	.	.	PUNCT
amfbr-501	100	1	they	they	PRON
amfbr-501	100	2	provide	provide	VERB
amfbr-501	100	3	confirmation	confirmation	NOUN
amfbr-501	100	4	of	of	ADP
amfbr-501	100	5	correlation	correlation	NOUN
amfbr-501	100	6	between	between	ADP
amfbr-501	100	7	earning	earn	VERB
amfbr-501	100	8	and	and	CCONJ
amfbr-501	100	9	return	return	VERB
amfbr-501	100	10	increase	increase	NOUN
amfbr-501	100	11	using	use	VERB
amfbr-501	100	12	long	long	ADJ
amfbr-501	100	13	term	term	NOUN
amfbr-501	100	14	accounting	accounting	NOUN
amfbr-501	100	15	data	datum	NOUN
amfbr-501	100	16	.	.	PUNCT
amfbr-501	101	1	beaver	beaver	PROPN
amfbr-501	101	2	,	,	PUNCT
amfbr-501	101	3	mcannally	mcannally	ADV
amfbr-501	101	4	&	&	CCONJ
amfbr-501	101	5	stinson	stinson	PROPN
amfbr-501	101	6	(	(	PUNCT
amfbr-501	101	7	1997	1997	NUM
amfbr-501	101	8	)	)	PUNCT
amfbr-501	101	9	offer	offer	VERB
amfbr-501	101	10	different	different	ADJ
amfbr-501	101	11	explanation	explanation	NOUN
amfbr-501	101	12	of	of	ADP
amfbr-501	101	13	misspecification	misspecification	NOUN
amfbr-501	101	14	of	of	ADP
amfbr-501	101	15	statistical	statistical	ADJ
amfbr-501	101	16	model	model	NOUN
amfbr-501	101	17	as	as	ADP
amfbr-501	101	18	responsible	responsible	ADJ
amfbr-501	101	19	for	for	ADP
amfbr-501	101	20	the	the	DET
amfbr-501	101	21	poor	poor	ADJ
amfbr-501	101	22	earning	earn	VERB
amfbr-501	101	23	return	return	NOUN
amfbr-501	101	24	relationship	relationship	NOUN
amfbr-501	101	25	.	.	PUNCT
amfbr-501	102	1	they	they	PRON
amfbr-501	102	2	argue	argue	VERB
amfbr-501	102	3	that	that	SCONJ
amfbr-501	102	4	price	price	NOUN
amfbr-501	102	5	earnings	earning	NOUN
amfbr-501	102	6	relation	relation	NOUN
amfbr-501	102	7	is	be	AUX
amfbr-501	102	8	a	a	DET
amfbr-501	102	9	system	system	NOUN
amfbr-501	102	10	of	of	ADP
amfbr-501	102	11	simultaneous	simultaneous	ADJ
amfbr-501	102	12	equation	equation	NOUN
amfbr-501	102	13	,	,	PUNCT
amfbr-501	102	14	thus	thus	ADV
amfbr-501	102	15	the	the	DET
amfbr-501	102	16	explanatory	explanatory	ADJ
amfbr-501	102	17	variable	variable	NOUN
amfbr-501	102	18	(	(	PUNCT
amfbr-501	102	19	earnings	earning	NOUN
amfbr-501	102	20	)	)	PUNCT
amfbr-501	102	21	and	and	CCONJ
amfbr-501	102	22	the	the	DET
amfbr-501	102	23	dependent	dependent	ADJ
amfbr-501	102	24	variable	variable	NOUN
amfbr-501	102	25	(	(	PUNCT
amfbr-501	102	26	share	share	NOUN
amfbr-501	102	27	price	price	NOUN
amfbr-501	102	28	)	)	PUNCT
amfbr-501	102	29	act	act	NOUN
amfbr-501	102	30	as	as	SCONJ
amfbr-501	102	31	if	if	SCONJ
amfbr-501	102	32	both	both	PRON
amfbr-501	102	33	are	be	AUX
amfbr-501	102	34	endogenously	endogenously	ADV
amfbr-501	102	35	determined	determined	ADJ
amfbr-501	102	36	as	as	SCONJ
amfbr-501	102	37	they	they	PRON
amfbr-501	102	38	are	be	AUX
amfbr-501	102	39	affected	affect	VERB
amfbr-501	102	40	by	by	ADP
amfbr-501	102	41	information	information	NOUN
amfbr-501	102	42	which	which	PRON
amfbr-501	102	43	is	be	AUX
amfbr-501	102	44	difficult	difficult	ADJ
amfbr-501	102	45	to	to	PART
amfbr-501	102	46	specify	specify	VERB
amfbr-501	102	47	.	.	PUNCT
amfbr-501	103	1	they	they	PRON
amfbr-501	103	2	provide	provide	VERB
amfbr-501	103	3	evidence	evidence	NOUN
amfbr-501	103	4	that	that	SCONJ
amfbr-501	103	5	changes	change	NOUN
amfbr-501	103	6	in	in	ADP
amfbr-501	103	7	both	both	DET
amfbr-501	103	8	variables	variable	NOUN
amfbr-501	103	9	are	be	AUX
amfbr-501	103	10	endogenous	endogenous	ADJ
amfbr-501	103	11	http://www.investopedia.com/university/economics/economics3.asp	http://www.investopedia.com/university/economics/economics3.asp	NOUN
amfbr-501	103	12	http://www.investopedia.com/terms/m/marketcapitalization.asp	http://www.investopedia.com/terms/m/marketcapitalization.asp	NOUN
amfbr-501	103	13	copyright	copyright	NOUN
amfbr-501	103	14	©	©	PROPN
amfbr-501	103	15	cc	cc	NOUN
amfbr-501	103	16	-	-	PUNCT
amfbr-501	103	17	by	by	ADP
amfbr-501	103	18	-	-	PUNCT
amfbr-501	103	19	nc	nc	PROPN
amfbr-501	103	20	2020	2020	NUM
amfbr-501	103	21	,	,	PUNCT
amfbr-501	103	22	cribfb	cribfb	PROPN
amfbr-501	103	23	|	|	ADV
amfbr-501	103	24	amfbr	amfbr	ADJ
amfbr-501	104	1	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	105	1	american	american	PROPN
amfbr-501	105	2	finance	finance	PROPN
amfbr-501	105	3	&	&	CCONJ
amfbr-501	105	4	banking	banking	PROPN
amfbr-501	105	5	review	review	PROPN
amfbr-501	105	6	vol	vol	NOUN
amfbr-501	105	7	.	.	PROPN
amfbr-501	105	8	5	5	NUM
amfbr-501	105	9	,	,	PUNCT
amfbr-501	105	10	no	no	INTJ
amfbr-501	105	11	.	.	NOUN
amfbr-501	105	12	1	1	NUM
amfbr-501	105	13	;	;	PUNCT
amfbr-501	105	14	2020	2020	NUM
amfbr-501	105	15	4	4	NUM
amfbr-501	105	16	implying	imply	VERB
amfbr-501	105	17	that	that	SCONJ
amfbr-501	105	18	the	the	DET
amfbr-501	105	19	short	short	ADJ
amfbr-501	105	20	coming	coming	NOUN
amfbr-501	105	21	of	of	ADP
amfbr-501	105	22	single	single	ADJ
amfbr-501	105	23	equation	equation	NOUN
amfbr-501	105	24	bias	bias	NOUN
amfbr-501	105	25	can	can	AUX
amfbr-501	105	26	be	be	AUX
amfbr-501	105	27	mitigated	mitigate	VERB
amfbr-501	105	28	via	via	ADP
amfbr-501	105	29	joint	joint	ADJ
amfbr-501	105	30	estimation	estimation	NOUN
amfbr-501	105	31	.	.	PUNCT
amfbr-501	106	1	liu	liu	PROPN
amfbr-501	106	2	&	&	CCONJ
amfbr-501	106	3	thomas	thomas	PROPN
amfbr-501	106	4	(	(	PUNCT
amfbr-501	106	5	2000	2000	NUM
amfbr-501	106	6	)	)	PUNCT
amfbr-501	106	7	support	support	VERB
amfbr-501	106	8	the	the	DET
amfbr-501	106	9	thesis	thesis	NOUN
amfbr-501	106	10	of	of	ADP
amfbr-501	106	11	misspecification	misspecification	NOUN
amfbr-501	106	12	of	of	ADP
amfbr-501	106	13	model	model	NOUN
amfbr-501	106	14	as	as	ADP
amfbr-501	106	15	accounting	account	VERB
amfbr-501	106	16	for	for	ADP
amfbr-501	106	17	low	low	ADJ
amfbr-501	106	18	earnings	earning	NOUN
amfbr-501	106	19	response	response	NOUN
amfbr-501	106	20	coefficient	coefficient	NOUN
amfbr-501	106	21	(	(	PUNCT
amfbr-501	106	22	erc	erc	PROPN
amfbr-501	106	23	)	)	PUNCT
amfbr-501	106	24	.	.	PUNCT
amfbr-501	107	1	using	use	VERB
amfbr-501	107	2	a	a	DET
amfbr-501	107	3	model	model	NOUN
amfbr-501	107	4	in	in	ADP
amfbr-501	107	5	which	which	PRON
amfbr-501	107	6	additional	additional	ADJ
amfbr-501	107	7	regressors	regressor	NOUN
amfbr-501	107	8	were	be	AUX
amfbr-501	107	9	included	include	VERB
amfbr-501	107	10	in	in	ADP
amfbr-501	107	11	the	the	DET
amfbr-501	107	12	model	model	NOUN
amfbr-501	107	13	in	in	ADP
amfbr-501	107	14	order	order	NOUN
amfbr-501	107	15	to	to	PART
amfbr-501	107	16	reflect	reflect	VERB
amfbr-501	107	17	information	information	NOUN
amfbr-501	107	18	contained	contain	VERB
amfbr-501	107	19	in	in	ADP
amfbr-501	107	20	forecast	forecast	NOUN
amfbr-501	107	21	revisions	revision	NOUN
amfbr-501	107	22	and	and	CCONJ
amfbr-501	107	23	discount	discount	NOUN
amfbr-501	107	24	rate	rate	NOUN
amfbr-501	107	25	change	change	NOUN
amfbr-501	107	26	occurring	occur	VERB
amfbr-501	107	27	during	during	ADP
amfbr-501	107	28	the	the	DET
amfbr-501	107	29	year	year	NOUN
amfbr-501	107	30	.	.	PUNCT
amfbr-501	108	1	compared	compare	VERB
amfbr-501	108	2	to	to	ADP
amfbr-501	108	3	simple	simple	ADJ
amfbr-501	108	4	regression	regression	NOUN
amfbr-501	108	5	model	model	NOUN
amfbr-501	108	6	this	this	PRON
amfbr-501	108	7	significantly	significantly	ADV
amfbr-501	108	8	increases	increase	VERB
amfbr-501	108	9	the	the	DET
amfbr-501	108	10	erc	erc	PROPN
amfbr-501	108	11	.	.	PUNCT
amfbr-501	109	1	earnings	earning	NOUN
amfbr-501	109	2	are	be	AUX
amfbr-501	109	3	made	make	VERB
amfbr-501	109	4	up	up	ADP
amfbr-501	109	5	of	of	ADP
amfbr-501	109	6	two	two	NUM
amfbr-501	109	7	components	component	NOUN
amfbr-501	109	8	a	a	DET
amfbr-501	109	9	cash	cash	NOUN
amfbr-501	109	10	flow	flow	NOUN
amfbr-501	109	11	component	component	NOUN
amfbr-501	109	12	regarded	regard	VERB
amfbr-501	109	13	as	as	ADP
amfbr-501	109	14	an	an	DET
amfbr-501	109	15	objective	objective	ADJ
amfbr-501	109	16	part	part	NOUN
amfbr-501	109	17	of	of	ADP
amfbr-501	109	18	earnings	earning	NOUN
amfbr-501	109	19	and	and	CCONJ
amfbr-501	109	20	accruals	accrual	NOUN
amfbr-501	109	21	which	which	PRON
amfbr-501	109	22	is	be	AUX
amfbr-501	109	23	more	more	ADV
amfbr-501	109	24	inclined	inclined	ADJ
amfbr-501	109	25	to	to	ADP
amfbr-501	109	26	subjective	subjective	ADJ
amfbr-501	109	27	judgment	judgment	NOUN
amfbr-501	109	28	and	and	CCONJ
amfbr-501	109	29	thus	thus	ADV
amfbr-501	109	30	easily	easily	ADV
amfbr-501	109	31	manipulated	manipulate	VERB
amfbr-501	109	32	.	.	PUNCT
amfbr-501	110	1	earnings	earning	NOUN
amfbr-501	110	2	management	management	NOUN
amfbr-501	110	3	refers	refer	VERB
amfbr-501	110	4	to	to	ADP
amfbr-501	110	5	the	the	DET
amfbr-501	110	6	reasonable	reasonable	ADJ
amfbr-501	110	7	and	and	CCONJ
amfbr-501	110	8	legal	legal	ADJ
amfbr-501	110	9	management	management	NOUN
amfbr-501	110	10	decision	decision	NOUN
amfbr-501	110	11	making	make	VERB
amfbr-501	110	12	and	and	CCONJ
amfbr-501	110	13	reporting	reporting	NOUN
amfbr-501	110	14	intended	intend	VERB
amfbr-501	110	15	to	to	PART
amfbr-501	110	16	achieve	achieve	VERB
amfbr-501	110	17	stable	stable	ADJ
amfbr-501	110	18	and	and	CCONJ
amfbr-501	110	19	predictable	predictable	ADJ
amfbr-501	110	20	financial	financial	ADJ
amfbr-501	110	21	results	result	NOUN
amfbr-501	110	22	.	.	PUNCT
amfbr-501	111	1	marqardt	marqardt	PROPN
amfbr-501	111	2	&	&	CCONJ
amfbr-501	111	3	wicdman	wicdman	PROPN
amfbr-501	111	4	(	(	PUNCT
amfbr-501	111	5	2004	2004	NUM
amfbr-501	111	6	)	)	PUNCT
amfbr-501	111	7	investigate	investigate	VERB
amfbr-501	111	8	the	the	DET
amfbr-501	111	9	how	how	SCONJ
amfbr-501	111	10	earnings	earning	NOUN
amfbr-501	111	11	management	management	NOUN
amfbr-501	111	12	impact	impact	NOUN
amfbr-501	111	13	upon	upon	SCONJ
amfbr-501	111	14	value	value	NOUN
amfbr-501	111	15	relevance	relevance	NOUN
amfbr-501	111	16	.	.	PUNCT
amfbr-501	112	1	using	use	VERB
amfbr-501	112	2	a	a	DET
amfbr-501	112	3	sample	sample	NOUN
amfbr-501	112	4	of	of	ADP
amfbr-501	112	5	firms	firm	NOUN
amfbr-501	112	6	for	for	ADP
amfbr-501	112	7	which	which	PRON
amfbr-501	112	8	there	there	PRON
amfbr-501	112	9	is	be	VERB
amfbr-501	112	10	a	a	DET
amfbr-501	112	11	priori	priori	ADJ
amfbr-501	112	12	expectation	expectation	NOUN
amfbr-501	112	13	of	of	ADP
amfbr-501	112	14	earnings	earning	NOUN
amfbr-501	112	15	management	management	NOUN
amfbr-501	112	16	they	they	PRON
amfbr-501	112	17	examine	examine	VERB
amfbr-501	112	18	how	how	SCONJ
amfbr-501	112	19	earnings	earning	NOUN
amfbr-501	112	20	management	management	NOUN
amfbr-501	112	21	impairs	impair	VERB
amfbr-501	112	22	the	the	DET
amfbr-501	112	23	value	value	NOUN
amfbr-501	112	24	relevance	relevance	NOUN
amfbr-501	112	25	of	of	ADP
amfbr-501	112	26	accounting	accounting	NOUN
amfbr-501	112	27	information	information	NOUN
amfbr-501	112	28	.	.	PUNCT
amfbr-501	113	1	in	in	ADP
amfbr-501	113	2	situations	situation	NOUN
amfbr-501	113	3	where	where	SCONJ
amfbr-501	113	4	managers	manager	NOUN
amfbr-501	113	5	participate	participate	VERB
amfbr-501	113	6	in	in	ADP
amfbr-501	113	7	secondary	secondary	ADJ
amfbr-501	113	8	issues	issue	NOUN
amfbr-501	113	9	of	of	ADP
amfbr-501	113	10	share	share	NOUN
amfbr-501	113	11	,	,	PUNCT
amfbr-501	113	12	there	there	PRON
amfbr-501	113	13	often	often	ADV
amfbr-501	113	14	exist	exist	VERB
amfbr-501	113	15	incentives	incentive	NOUN
amfbr-501	113	16	and	and	CCONJ
amfbr-501	113	17	opportunities	opportunity	NOUN
amfbr-501	113	18	to	to	PART
amfbr-501	113	19	manage	manage	VERB
amfbr-501	113	20	earnings	earning	NOUN
amfbr-501	113	21	.	.	PUNCT
amfbr-501	114	1	discretionary	discretionary	ADJ
amfbr-501	114	2	accruals	accrual	NOUN
amfbr-501	114	3	are	be	AUX
amfbr-501	114	4	significantly	significantly	ADV
amfbr-501	114	5	positive	positive	ADJ
amfbr-501	114	6	in	in	ADP
amfbr-501	114	7	the	the	DET
amfbr-501	114	8	years	year	NOUN
amfbr-501	114	9	of	of	ADP
amfbr-501	114	10	secondary	secondary	ADJ
amfbr-501	114	11	stock	stock	NOUN
amfbr-501	114	12	offering	offering	NOUN
amfbr-501	114	13	in	in	ADP
amfbr-501	114	14	firms	firm	NOUN
amfbr-501	114	15	where	where	SCONJ
amfbr-501	114	16	managers	manager	NOUN
amfbr-501	114	17	sell	sell	VERB
amfbr-501	114	18	their	their	PRON
amfbr-501	114	19	shares	share	NOUN
amfbr-501	114	20	in	in	ADP
amfbr-501	114	21	secondary	secondary	ADJ
amfbr-501	114	22	offering	offering	NOUN
amfbr-501	114	23	(	(	PUNCT
amfbr-501	114	24	marquardt	marquardt	PROPN
amfbr-501	114	25	&	&	CCONJ
amfbr-501	114	26	wiedman	wiedman	PROPN
amfbr-501	114	27	,	,	PUNCT
amfbr-501	114	28	2004	2004	NUM
amfbr-501	114	29	)	)	PUNCT
amfbr-501	114	30	.	.	PUNCT
amfbr-501	115	1	they	they	PRON
amfbr-501	115	2	also	also	ADV
amfbr-501	115	3	provide	provide	VERB
amfbr-501	115	4	evidence	evidence	NOUN
amfbr-501	115	5	that	that	SCONJ
amfbr-501	115	6	discretionary	discretionary	ADJ
amfbr-501	115	7	accruals	accrual	NOUN
amfbr-501	115	8	are	be	AUX
amfbr-501	115	9	more	more	ADV
amfbr-501	115	10	positive	positive	ADJ
amfbr-501	115	11	in	in	ADP
amfbr-501	115	12	the	the	DET
amfbr-501	115	13	year	year	NOUN
amfbr-501	115	14	of	of	ADP
amfbr-501	115	15	secondary	secondary	ADJ
amfbr-501	115	16	offering	offering	NOUN
amfbr-501	115	17	for	for	ADP
amfbr-501	115	18	firms	firm	NOUN
amfbr-501	115	19	whose	whose	DET
amfbr-501	115	20	manager	manager	NOUN
amfbr-501	115	21	participates	participate	VERB
amfbr-501	115	22	in	in	ADP
amfbr-501	115	23	secondary	secondary	ADJ
amfbr-501	115	24	offering	offering	NOUN
amfbr-501	115	25	than	than	ADP
amfbr-501	115	26	firms	firm	NOUN
amfbr-501	115	27	in	in	ADP
amfbr-501	115	28	which	which	PRON
amfbr-501	115	29	managers	manager	NOUN
amfbr-501	115	30	do	do	VERB
amfbr-501	115	31	not	not	PART
amfbr-501	115	32	.	.	PUNCT
amfbr-501	116	1	there	there	PRON
amfbr-501	116	2	is	be	VERB
amfbr-501	116	3	significant	significant	ADJ
amfbr-501	116	4	decrease	decrease	NOUN
amfbr-501	116	5	in	in	ADP
amfbr-501	116	6	estimated	estimate	VERB
amfbr-501	116	7	coefficient	coefficient	NOUN
amfbr-501	116	8	of	of	ADP
amfbr-501	116	9	net	net	ADJ
amfbr-501	116	10	income	income	NOUN
amfbr-501	116	11	and	and	CCONJ
amfbr-501	116	12	decrease	decrease	NOUN
amfbr-501	116	13	in	in	ADP
amfbr-501	116	14	r2	r2	PROPN
amfbr-501	116	15	during	during	ADP
amfbr-501	116	16	year	year	NOUN
amfbr-501	116	17	of	of	ADP
amfbr-501	116	18	secondary	secondary	ADJ
amfbr-501	116	19	offering	offering	NOUN
amfbr-501	116	20	of	of	ADP
amfbr-501	116	21	share	share	NOUN
amfbr-501	116	22	for	for	ADP
amfbr-501	116	23	those	those	DET
amfbr-501	116	24	firm	firm	ADJ
amfbr-501	116	25	participating	participate	VERB
amfbr-501	116	26	managers	manager	NOUN
amfbr-501	116	27	(	(	PUNCT
amfbr-501	116	28	marquardt	marquardt	PROPN
amfbr-501	116	29	&	&	CCONJ
amfbr-501	116	30	wiedman	wiedman	PROPN
amfbr-501	116	31	,	,	PUNCT
amfbr-501	116	32	2004	2004	NUM
amfbr-501	116	33	)	)	PUNCT
amfbr-501	116	34	.	.	PUNCT
amfbr-501	117	1	in	in	ADP
amfbr-501	117	2	situations	situation	NOUN
amfbr-501	117	3	where	where	SCONJ
amfbr-501	117	4	the	the	DET
amfbr-501	117	5	incentives	incentive	NOUN
amfbr-501	117	6	for	for	ADP
amfbr-501	117	7	earnings	earning	NOUN
amfbr-501	117	8	management	management	NOUN
amfbr-501	117	9	is	be	AUX
amfbr-501	117	10	greater	great	ADJ
amfbr-501	117	11	,	,	PUNCT
amfbr-501	117	12	earnings	earning	NOUN
amfbr-501	117	13	announcement	announcement	NOUN
amfbr-501	117	14	are	be	AUX
amfbr-501	117	15	less	less	ADV
amfbr-501	117	16	informative	informative	ADJ
amfbr-501	117	17	to	to	ADP
amfbr-501	117	18	investors	investor	NOUN
amfbr-501	117	19	according	accord	VERB
amfbr-501	117	20	to	to	ADP
amfbr-501	117	21	christensen	christensen	PROPN
amfbr-501	117	22	,	,	PUNCT
amfbr-501	117	23	hoyt	hoyt	PROPN
amfbr-501	117	24	and	and	CCONJ
amfbr-501	117	25	patterson	patterson	PROPN
amfbr-501	117	26	(	(	PUNCT
amfbr-501	117	27	1999).studies	1999).studie	NOUN
amfbr-501	117	28	of	of	ADP
amfbr-501	117	29	value	value	NOUN
amfbr-501	117	30	of	of	ADP
amfbr-501	117	31	earnings	earning	NOUN
amfbr-501	117	32	across	across	ADP
amfbr-501	117	33	countries	country	NOUN
amfbr-501	117	34	show	show	VERB
amfbr-501	117	35	interesting	interesting	ADJ
amfbr-501	117	36	results	result	NOUN
amfbr-501	117	37	.	.	PUNCT
amfbr-501	118	1	ball	ball	NOUN
amfbr-501	118	2	et	et	NOUN
amfbr-501	118	3	al	al	PROPN
amfbr-501	118	4	.	.	PROPN
amfbr-501	118	5	(	(	PUNCT
amfbr-501	118	6	1994	1994	NUM
amfbr-501	118	7	)	)	PUNCT
amfbr-501	118	8	examine	examine	VERB
amfbr-501	118	9	the	the	DET
amfbr-501	118	10	value	value	NOUN
amfbr-501	118	11	relevance	relevance	NOUN
amfbr-501	118	12	of	of	ADP
amfbr-501	118	13	earnings	earning	NOUN
amfbr-501	118	14	in	in	ADP
amfbr-501	118	15	seven	seven	NUM
amfbr-501	118	16	countries	country	NOUN
amfbr-501	118	17	.	.	PUNCT
amfbr-501	119	1	they	they	PRON
amfbr-501	119	2	show	show	VERB
amfbr-501	119	3	that	that	SCONJ
amfbr-501	119	4	accounting	accounting	NOUN
amfbr-501	119	5	earnings	earning	NOUN
amfbr-501	119	6	indicate	indicate	VERB
amfbr-501	119	7	significantly	significantly	ADV
amfbr-501	119	8	greater	great	ADJ
amfbr-501	119	9	timeliness	timeliness	NOUN
amfbr-501	119	10	in	in	ADP
amfbr-501	119	11	commonlaw	commonlaw	NOUN
amfbr-501	119	12	countries	country	NOUN
amfbr-501	119	13	relative	relative	ADJ
amfbr-501	119	14	to	to	ADP
amfbr-501	119	15	code	code	NOUN
amfbr-501	119	16	-	-	PUNCT
amfbr-501	119	17	law	law	NOUN
amfbr-501	119	18	countries	country	NOUN
amfbr-501	119	19	,	,	PUNCT
amfbr-501	119	20	this	this	PRON
amfbr-501	119	21	they	they	PRON
amfbr-501	119	22	attribute	attribute	VERB
amfbr-501	119	23	to	to	ADP
amfbr-501	119	24	income	income	NOUN
amfbr-501	119	25	conservatism	conservatism	NOUN
amfbr-501	119	26	.	.	PUNCT
amfbr-501	120	1	ali	ali	PROPN
amfbr-501	120	2	&	&	CCONJ
amfbr-501	120	3	lee	lee	PROPN
amfbr-501	120	4	-	-	PUNCT
amfbr-501	120	5	sheok	sheok	PROPN
amfbr-501	120	6	(	(	PUNCT
amfbr-501	120	7	2000	2000	NUM
amfbr-501	120	8	)	)	PUNCT
amfbr-501	120	9	examine	examine	VERB
amfbr-501	120	10	the	the	DET
amfbr-501	120	11	relationship	relationship	NOUN
amfbr-501	120	12	between	between	ADP
amfbr-501	120	13	country	country	NOUN
amfbr-501	120	14	specific	specific	ADJ
amfbr-501	120	15	characteristics	characteristic	NOUN
amfbr-501	120	16	and	and	CCONJ
amfbr-501	120	17	measures	measure	NOUN
amfbr-501	120	18	of	of	ADP
amfbr-501	120	19	value	value	NOUN
amfbr-501	120	20	relevance	relevance	NOUN
amfbr-501	120	21	.	.	PUNCT
amfbr-501	121	1	their	their	PRON
amfbr-501	121	2	study	study	NOUN
amfbr-501	121	3	show	show	VERB
amfbr-501	121	4	that	that	SCONJ
amfbr-501	121	5	value	value	NOUN
amfbr-501	121	6	relevance	relevance	NOUN
amfbr-501	121	7	is	be	AUX
amfbr-501	121	8	higher	high	ADJ
amfbr-501	121	9	in	in	ADP
amfbr-501	121	10	countries	country	NOUN
amfbr-501	121	11	exhibiting	exhibit	VERB
amfbr-501	121	12	features	feature	NOUN
amfbr-501	121	13	of	of	ADP
amfbr-501	121	14	the	the	DET
amfbr-501	121	15	british	british	ADJ
amfbr-501	121	16	-	-	PUNCT
amfbr-501	121	17	american	american	ADJ
amfbr-501	121	18	model	model	NOUN
amfbr-501	121	19	in	in	ADP
amfbr-501	121	20	which	which	PRON
amfbr-501	121	21	tax	tax	NOUN
amfbr-501	121	22	rules	rule	NOUN
amfbr-501	121	23	impact	impact	NOUN
amfbr-501	121	24	on	on	ADP
amfbr-501	121	25	accounting	accounting	NOUN
amfbr-501	121	26	measurements	measurement	NOUN
amfbr-501	121	27	,	,	PUNCT
amfbr-501	121	28	relative	relative	ADJ
amfbr-501	121	29	to	to	ADP
amfbr-501	121	30	countries	country	NOUN
amfbr-501	121	31	exhibiting	exhibit	VERB
amfbr-501	121	32	features	feature	NOUN
amfbr-501	121	33	of	of	ADP
amfbr-501	121	34	continental	continental	ADJ
amfbr-501	121	35	accounting	accounting	PROPN
amfbr-501	121	36	model	model	NOUN
amfbr-501	121	37	.	.	PUNCT
amfbr-501	122	1	they	they	PRON
amfbr-501	122	2	also	also	ADV
amfbr-501	122	3	find	find	VERB
amfbr-501	122	4	that	that	SCONJ
amfbr-501	122	5	countries	country	NOUN
amfbr-501	122	6	that	that	PRON
amfbr-501	122	7	spend	spend	VERB
amfbr-501	122	8	more	more	ADJ
amfbr-501	122	9	on	on	ADP
amfbr-501	122	10	external	external	ADJ
amfbr-501	122	11	auditing	auditing	NOUN
amfbr-501	122	12	services	service	NOUN
amfbr-501	122	13	have	have	VERB
amfbr-501	122	14	higher	high	ADJ
amfbr-501	122	15	value	value	NOUN
amfbr-501	122	16	relevance	relevance	NOUN
amfbr-501	122	17	.	.	PUNCT
amfbr-501	123	1	the	the	DET
amfbr-501	123	2	higher	high	ADJ
amfbr-501	123	3	use	use	NOUN
amfbr-501	123	4	of	of	ADP
amfbr-501	123	5	accrual	accrual	ADJ
amfbr-501	123	6	accounting	accounting	NOUN
amfbr-501	123	7	as	as	SCONJ
amfbr-501	123	8	opposed	oppose	VERB
amfbr-501	123	9	to	to	ADP
amfbr-501	123	10	cash	cash	NOUN
amfbr-501	123	11	flow	flow	NOUN
amfbr-501	123	12	accounting	accounting	NOUN
amfbr-501	123	13	results	result	NOUN
amfbr-501	123	14	in	in	ADP
amfbr-501	123	15	lower	low	ADJ
amfbr-501	123	16	value	value	NOUN
amfbr-501	123	17	relevance	relevance	NOUN
amfbr-501	123	18	in	in	ADP
amfbr-501	123	19	countries	country	NOUN
amfbr-501	123	20	with	with	ADP
amfbr-501	123	21	weak	weak	ADJ
amfbr-501	123	22	shareholder	shareholder	NOUN
amfbr-501	123	23	protections	protection	NOUN
amfbr-501	123	24	(	(	PUNCT
amfbr-501	123	25	mingyi	mingyi	PROPN
amfbr-501	123	26	,	,	PUNCT
amfbr-501	123	27	2000	2000	NUM
amfbr-501	123	28	)	)	PUNCT
amfbr-501	123	29	but	but	CCONJ
amfbr-501	123	30	for	for	ADP
amfbr-501	123	31	countries	country	NOUN
amfbr-501	123	32	with	with	ADP
amfbr-501	123	33	strong	strong	ADJ
amfbr-501	123	34	shareholder	shareholder	NOUN
amfbr-501	123	35	protection	protection	NOUN
amfbr-501	123	36	there	there	PRON
amfbr-501	123	37	is	be	VERB
amfbr-501	123	38	no	no	DET
amfbr-501	123	39	significant	significant	ADJ
amfbr-501	123	40	negative	negative	ADJ
amfbr-501	123	41	relationship	relationship	NOUN
amfbr-501	123	42	between	between	ADP
amfbr-501	123	43	the	the	DET
amfbr-501	123	44	use	use	NOUN
amfbr-501	123	45	of	of	ADP
amfbr-501	123	46	accrual	accrual	ADJ
amfbr-501	123	47	accounting	accounting	NOUN
amfbr-501	123	48	and	and	CCONJ
amfbr-501	123	49	value	value	NOUN
amfbr-501	123	50	relevance	relevance	NOUN
amfbr-501	123	51	of	of	ADP
amfbr-501	123	52	accounting	accounting	NOUN
amfbr-501	123	53	information	information	NOUN
amfbr-501	123	54	.	.	PUNCT
amfbr-501	124	1	2.4	2.4	NUM
amfbr-501	124	2	book	book	NOUN
amfbr-501	124	3	value	value	NOUN
amfbr-501	124	4	per	per	ADP
amfbr-501	124	5	share	share	NOUN
amfbr-501	124	6	value	value	NOUN
amfbr-501	124	7	relevance	relevance	NOUN
amfbr-501	124	8	of	of	ADP
amfbr-501	124	9	accounting	account	VERB
amfbr-501	124	10	information	information	NOUN
amfbr-501	124	11	before	before	ADP
amfbr-501	124	12	and	and	CCONJ
amfbr-501	124	13	after	after	ADP
amfbr-501	124	14	the	the	DET
amfbr-501	124	15	reforms	reform	NOUN
amfbr-501	124	16	of	of	ADP
amfbr-501	124	17	international	international	ADJ
amfbr-501	124	18	reporting	reporting	NOUN
amfbr-501	124	19	standard(ifrs	standard(ifrs	PROPN
amfbr-501	124	20	)	)	PUNCT
amfbr-501	124	21	examine	examine	NOUN
amfbr-501	124	22	by	by	ADP
amfbr-501	124	23	karğ	karğ	PROPN
amfbr-501	124	24	ın	ın	PROPN
amfbr-501	124	25	,	,	PUNCT
amfbr-501	124	26	s	s	PART
amfbr-501	124	27	(	(	PUNCT
amfbr-501	124	28	2013	2013	NUM
amfbr-501	124	29	)	)	PUNCT
amfbr-501	124	30	and	and	CCONJ
amfbr-501	124	31	reported	report	VERB
amfbr-501	124	32	improvement	improvement	NOUN
amfbr-501	124	33	in	in	ADP
amfbr-501	124	34	the	the	DET
amfbr-501	124	35	value	value	NOUN
amfbr-501	124	36	relevance	relevance	NOUN
amfbr-501	124	37	of	of	ADP
amfbr-501	124	38	book	book	NOUN
amfbr-501	124	39	value	value	NOUN
amfbr-501	124	40	during	during	ADP
amfbr-501	124	41	the	the	DET
amfbr-501	124	42	post	post	ADJ
amfbr-501	124	43	-	-	ADJ
amfbr-501	124	44	ifrs	ifrs	ADJ
amfbr-501	124	45	period	period	NOUN
amfbr-501	124	46	(	(	PUNCT
amfbr-501	124	47	20052011).the	20052011).the	PROPN
amfbr-501	124	48	results	result	NOUN
amfbr-501	124	49	found	find	VERB
amfbr-501	124	50	to	to	PART
amfbr-501	124	51	be	be	AUX
amfbr-501	124	52	consistent	consistent	ADJ
amfbr-501	124	53	compared	compare	VERB
amfbr-501	124	54	to	to	ADP
amfbr-501	124	55	the	the	DET
amfbr-501	124	56	study	study	NOUN
amfbr-501	124	57	done	do	VERB
amfbr-501	124	58	by	by	ADP
amfbr-501	124	59	bilgic	bilgic	NOUN
amfbr-501	124	60	&	&	CCONJ
amfbr-501	124	61	ibis	ibis	PROPN
amfbr-501	124	62	(	(	PUNCT
amfbr-501	124	63	2013	2013	NUM
amfbr-501	124	64	)	)	PUNCT
amfbr-501	124	65	.	.	PUNCT
amfbr-501	125	1	bilgic	bilgic	ADV
amfbr-501	125	2	and	and	CCONJ
amfbr-501	125	3	ibis	ibis	NOUN
amfbr-501	125	4	used	use	VERB
amfbr-501	125	5	a	a	DET
amfbr-501	125	6	sample	sample	NOUN
amfbr-501	125	7	of	of	ADP
amfbr-501	125	8	113	113	NUM
amfbr-501	125	9	companies	company	NOUN
amfbr-501	125	10	listed	list	VERB
amfbr-501	125	11	in	in	ADP
amfbr-501	125	12	istanbul	istanbul	PROPN
amfbr-501	125	13	stock	stock	PROPN
amfbr-501	125	14	exchange	exchange	PROPN
amfbr-501	125	15	reported	report	VERB
amfbr-501	125	16	value	value	NOUN
amfbr-501	125	17	relevance	relevance	NOUN
amfbr-501	125	18	of	of	ADP
amfbr-501	125	19	book	book	NOUN
amfbr-501	125	20	value	value	NOUN
amfbr-501	125	21	increase	increase	NOUN
amfbr-501	125	22	after	after	ADP
amfbr-501	125	23	the	the	DET
amfbr-501	125	24	adoption	adoption	NOUN
amfbr-501	125	25	of	of	ADP
amfbr-501	125	26	new	new	ADJ
amfbr-501	125	27	accounting	accounting	NOUN
amfbr-501	125	28	standards	standard	NOUN
amfbr-501	125	29	.	.	PUNCT
amfbr-501	126	1	but	but	CCONJ
amfbr-501	126	2	khanaga	khanaga	PROPN
amfbr-501	126	3	(	(	PUNCT
amfbr-501	126	4	2011	2011	NUM
amfbr-501	126	5	)	)	PUNCT
amfbr-501	126	6	reported	report	VERB
amfbr-501	126	7	value	value	NOUN
amfbr-501	126	8	relevance	relevance	NOUN
amfbr-501	126	9	of	of	ADP
amfbr-501	126	10	book	book	NOUN
amfbr-501	126	11	value	value	NOUN
amfbr-501	126	12	per	per	ADP
amfbr-501	126	13	share	share	NOUN
amfbr-501	126	14	declined	decline	VERB
amfbr-501	126	15	by	by	ADP
amfbr-501	126	16	using	use	VERB
amfbr-501	126	17	portfolio	portfolio	NOUN
amfbr-501	126	18	and	and	CCONJ
amfbr-501	126	19	regression	regression	VERB
amfbr-501	126	20	approach	approach	NOUN
amfbr-501	126	21	after	after	ADP
amfbr-501	126	22	the	the	DET
amfbr-501	126	23	forms	form	NOUN
amfbr-501	126	24	in	in	ADP
amfbr-501	126	25	accounting	accounting	NOUN
amfbr-501	126	26	standards	standard	NOUN
amfbr-501	126	27	in	in	ADP
amfbr-501	126	28	bahrain	bahrain	PROPN
amfbr-501	126	29	and	and	CCONJ
amfbr-501	126	30	united	united	PROPN
amfbr-501	126	31	arab	arab	PROPN
amfbr-501	126	32	of	of	ADP
amfbr-501	126	33	emirates	emirates	PROPN
amfbr-501	126	34	.	.	PUNCT
amfbr-501	127	1	on	on	ADP
amfbr-501	127	2	the	the	DET
amfbr-501	127	3	other	other	ADJ
amfbr-501	127	4	hand	hand	NOUN
amfbr-501	127	5	value	value	NOUN
amfbr-501	127	6	relevance	relevance	NOUN
amfbr-501	127	7	of	of	ADP
amfbr-501	127	8	accounting	accounting	NOUN
amfbr-501	127	9	information	information	NOUN
amfbr-501	127	10	reported	report	VERB
amfbr-501	127	11	to	to	PART
amfbr-501	127	12	be	be	AUX
amfbr-501	127	13	weak	weak	ADJ
amfbr-501	127	14	during	during	ADP
amfbr-501	127	15	the	the	DET
amfbr-501	127	16	period	period	NOUN
amfbr-501	127	17	of	of	ADP
amfbr-501	127	18	global	global	ADJ
amfbr-501	127	19	economic	economic	ADJ
amfbr-501	127	20	crisis	crisis	NOUN
amfbr-501	127	21	(	(	PUNCT
amfbr-501	127	22	2005	2005	NUM
amfbr-501	127	23	-	-	SYM
amfbr-501	127	24	2009	2009	NUM
amfbr-501	127	25	)	)	PUNCT
amfbr-501	127	26	and	and	CCONJ
amfbr-501	127	27	during	during	ADP
amfbr-501	127	28	political	political	ADJ
amfbr-501	127	29	crisis	crisis	NOUN
amfbr-501	127	30	caused	cause	VERB
amfbr-501	127	31	by	by	ADP
amfbr-501	127	32	military	military	ADJ
amfbr-501	127	33	dictatorship	dictatorship	NOUN
amfbr-501	127	34	(	(	PUNCT
amfbr-501	127	35	1992	1992	NUM
amfbr-501	127	36	-	-	SYM
amfbr-501	127	37	1998	1998	NUM
amfbr-501	127	38	)	)	PUNCT
amfbr-501	127	39	in	in	ADP
amfbr-501	127	40	nigeria	nigeria	PROPN
amfbr-501	127	41	by	by	ADP
amfbr-501	127	42	olugbenga	olugbenga	PROPN
amfbr-501	127	43	&	&	CCONJ
amfbr-501	127	44	oyerinde	oyerinde	PROPN
amfbr-501	127	45	(	(	PUNCT
amfbr-501	127	46	2014).but	2014).but	NOUN
amfbr-501	127	47	during	during	ADP
amfbr-501	127	48	stock	stock	NOUN
amfbr-501	127	49	market	market	NOUN
amfbr-501	127	50	crisis	crisis	NOUN
amfbr-501	127	51	in	in	ADP
amfbr-501	127	52	nigeria	nigeria	PROPN
amfbr-501	127	53	thompson	thompson	PROPN
amfbr-501	127	54	&	&	CCONJ
amfbr-501	127	55	adah	adah	PROPN
amfbr-501	127	56	(	(	PUNCT
amfbr-501	127	57	2012	2012	NUM
amfbr-501	127	58	)	)	PUNCT
amfbr-501	127	59	reported	report	VERB
amfbr-501	127	60	book	book	NOUN
amfbr-501	127	61	value	value	NOUN
amfbr-501	127	62	per	per	ADP
amfbr-501	127	63	share	share	NOUN
amfbr-501	127	64	to	to	PART
amfbr-501	127	65	have	have	VERB
amfbr-501	127	66	positive	positive	ADJ
amfbr-501	127	67	and	and	CCONJ
amfbr-501	127	68	significant	significant	ADJ
amfbr-501	127	69	relation	relation	NOUN
amfbr-501	127	70	with	with	ADP
amfbr-501	127	71	share	share	NOUN
amfbr-501	127	72	price	price	NOUN
amfbr-501	127	73	of	of	ADP
amfbr-501	127	74	cement	cement	NOUN
amfbr-501	127	75	manufacturing	manufacturing	NOUN
amfbr-501	127	76	companies	company	NOUN
amfbr-501	127	77	listed	list	VERB
amfbr-501	127	78	at	at	ADP
amfbr-501	127	79	nigeria	nigeria	PROPN
amfbr-501	127	80	stock	stock	PROPN
amfbr-501	127	81	exchange	exchange	PROPN
amfbr-501	127	82	.	.	PUNCT
amfbr-501	128	1	on	on	ADP
amfbr-501	128	2	the	the	DET
amfbr-501	128	3	other	other	ADJ
amfbr-501	128	4	hand	hand	NOUN
amfbr-501	128	5	during	during	ADP
amfbr-501	128	6	post	post	ADJ
amfbr-501	128	7	-	-	ADJ
amfbr-501	128	8	recession	recession	ADJ
amfbr-501	128	9	period	period	NOUN
amfbr-501	128	10	book	book	NOUN
amfbr-501	128	11	value	value	NOUN
amfbr-501	128	12	per	per	ADP
amfbr-501	128	13	share	share	NOUN
amfbr-501	128	14	reported	report	VERB
amfbr-501	128	15	to	to	PART
amfbr-501	128	16	have	have	VERB
amfbr-501	128	17	positive	positive	ADJ
amfbr-501	128	18	relationship	relationship	NOUN
amfbr-501	128	19	and	and	CCONJ
amfbr-501	128	20	insignificant	insignificant	ADJ
amfbr-501	128	21	impact	impact	NOUN
amfbr-501	128	22	on	on	ADP
amfbr-501	128	23	the	the	DET
amfbr-501	128	24	stock	stock	NOUN
amfbr-501	128	25	prices	price	NOUN
amfbr-501	128	26	of	of	ADP
amfbr-501	128	27	bse	bse	NOUN
amfbr-501	128	28	200	200	NUM
amfbr-501	128	29	companies	company	NOUN
amfbr-501	128	30	.	.	PUNCT
amfbr-501	129	1	2.5	2.5	NUM
amfbr-501	129	2	theoretical	theoretical	ADJ
amfbr-501	129	3	review	review	NOUN
amfbr-501	129	4	the	the	DET
amfbr-501	129	5	theoretical	theoretical	ADJ
amfbr-501	129	6	approach	approach	NOUN
amfbr-501	129	7	to	to	ADP
amfbr-501	129	8	the	the	DET
amfbr-501	129	9	relationship	relationship	NOUN
amfbr-501	129	10	between	between	ADP
amfbr-501	129	11	financial	financial	ADJ
amfbr-501	129	12	accounting	accounting	NOUN
amfbr-501	129	13	information	information	NOUN
amfbr-501	129	14	and	and	CCONJ
amfbr-501	129	15	equity	equity	NOUN
amfbr-501	129	16	share	share	NOUN
amfbr-501	129	17	investment	investment	NOUN
amfbr-501	129	18	can	can	AUX
amfbr-501	129	19	be	be	AUX
amfbr-501	129	20	discussed	discuss	VERB
amfbr-501	129	21	in	in	ADP
amfbr-501	129	22	terms	term	NOUN
amfbr-501	129	23	of	of	ADP
amfbr-501	129	24	,	,	PUNCT
amfbr-501	129	25	accounting	accounting	NOUN
amfbr-501	129	26	theories	theory	NOUN
amfbr-501	129	27	and	and	CCONJ
amfbr-501	129	28	theory	theory	NOUN
amfbr-501	129	29	of	of	ADP
amfbr-501	129	30	equity	equity	NOUN
amfbr-501	129	31	share	share	NOUN
amfbr-501	129	32	investment	investment	NOUN
amfbr-501	129	33	.	.	PUNCT
amfbr-501	130	1	there	there	PRON
amfbr-501	130	2	are	be	VERB
amfbr-501	130	3	many	many	ADJ
amfbr-501	130	4	financial	financial	ADJ
amfbr-501	130	5	accounting	accounting	NOUN
amfbr-501	130	6	theories	theory	NOUN
amfbr-501	130	7	.	.	PUNCT
amfbr-501	131	1	theories	theory	NOUN
amfbr-501	131	2	of	of	ADP
amfbr-501	131	3	financial	financial	ADJ
amfbr-501	131	4	accounting	accounting	NOUN
amfbr-501	131	5	consider	consider	VERB
amfbr-501	131	6	such	such	ADJ
amfbr-501	131	7	things	thing	NOUN
amfbr-501	131	8	as	as	ADP
amfbr-501	131	9	people	people	NOUN
amfbr-501	131	10	’s	’s	PART
amfbr-501	131	11	behavior	behavior	NOUN
amfbr-501	131	12	or	or	CCONJ
amfbr-501	131	13	people	people	NOUN
amfbr-501	131	14	’s	’s	PART
amfbr-501	131	15	needs	need	NOUN
amfbr-501	131	16	as	as	SCONJ
amfbr-501	131	17	regards	regard	VERB
amfbr-501	131	18	financial	financial	ADJ
amfbr-501	131	19	accounting	accounting	NOUN
amfbr-501	131	20	information	information	NOUN
amfbr-501	131	21	,	,	PUNCT
amfbr-501	131	22	or	or	CCONJ
amfbr-501	131	23	the	the	DET
amfbr-501	131	24	reasons	reason	NOUN
amfbr-501	131	25	why	why	SCONJ
amfbr-501	131	26	people	people	NOUN
amfbr-501	131	27	within	within	ADP
amfbr-501	131	28	organizations	organization	NOUN
amfbr-501	131	29	might	might	AUX
amfbr-501	131	30	elect	elect	VERB
amfbr-501	131	31	to	to	PART
amfbr-501	131	32	supply	supply	VERB
amfbr-501	131	33	particular	particular	ADJ
amfbr-501	131	34	information	information	NOUN
amfbr-501	131	35	to	to	ADP
amfbr-501	131	36	particular	particular	ADJ
amfbr-501	131	37	stakeholder	stakeholder	NOUN
amfbr-501	131	38	groups	group	NOUN
amfbr-501	131	39	(	(	PUNCT
amfbr-501	131	40	deegan	deegan	PROPN
amfbr-501	131	41	,	,	PUNCT
amfbr-501	131	42	2006	2006	NUM
amfbr-501	131	43	)	)	PUNCT
amfbr-501	131	44	.	.	PUNCT
amfbr-501	132	1	this	this	DET
amfbr-501	132	2	study	study	NOUN
amfbr-501	132	3	looks	look	VERB
amfbr-501	132	4	at	at	ADP
amfbr-501	132	5	efficient	efficient	ADJ
amfbr-501	132	6	-	-	PUNCT
amfbr-501	132	7	market	market	NOUN
amfbr-501	132	8	hypothesis	hypothesis	NOUN
amfbr-501	132	9	(	(	PUNCT
amfbr-501	132	10	emh	emh	PROPN
amfbr-501	132	11	)	)	PUNCT
amfbr-501	132	12	,	,	PUNCT
amfbr-501	132	13	information	information	NOUN
amfbr-501	132	14	perspective	perspective	PROPN
amfbr-501	132	15	theory	theory	NOUN
amfbr-501	132	16	,	,	PUNCT
amfbr-501	132	17	accounting	accounting	NOUN
amfbr-501	132	18	theory	theory	NOUN
amfbr-501	132	19	,	,	PUNCT
amfbr-501	132	20	decision	decision	NOUN
amfbr-501	132	21	usefulness	usefulness	NOUN
amfbr-501	132	22	theory	theory	NOUN
amfbr-501	132	23	of	of	ADP
amfbr-501	132	24	accounting	accounting	NOUN
amfbr-501	132	25	information	information	NOUN
amfbr-501	132	26	and	and	CCONJ
amfbr-501	132	27	signaling	signal	VERB
amfbr-501	132	28	theory	theory	NOUN
amfbr-501	132	29	of	of	ADP
amfbr-501	132	30	accounting	account	VERB
amfbr-501	132	31	information	information	NOUN
amfbr-501	132	32	among	among	ADP
amfbr-501	132	33	others	other	NOUN
amfbr-501	132	34	theories	theory	NOUN
amfbr-501	132	35	.	.	PUNCT
amfbr-501	133	1	2.6	2.6	NUM
amfbr-501	133	2	efficient	efficient	ADJ
amfbr-501	133	3	market	market	NOUN
amfbr-501	133	4	hypothesis	hypothesis	NOUN
amfbr-501	133	5	efficient	efficient	ADJ
amfbr-501	133	6	-	-	PUNCT
amfbr-501	133	7	market	market	NOUN
amfbr-501	133	8	hypothesis	hypothesis	NOUN
amfbr-501	133	9	(	(	PUNCT
amfbr-501	133	10	emh	emh	PROPN
amfbr-501	133	11	)	)	PUNCT
amfbr-501	133	12	asserts	assert	VERB
amfbr-501	133	13	that	that	SCONJ
amfbr-501	133	14	financial	financial	ADJ
amfbr-501	133	15	market	market	NOUN
amfbr-501	133	16	is	be	AUX
amfbr-501	133	17	informationally	informationally	ADV
amfbr-501	133	18	efficient	efficient	ADJ
amfbr-501	133	19	.	.	PUNCT
amfbr-501	134	1	there	there	PRON
amfbr-501	134	2	are	be	VERB
amfbr-501	134	3	three	three	NUM
amfbr-501	134	4	major	major	ADJ
amfbr-501	134	5	forms	form	NOUN
amfbr-501	134	6	of	of	ADP
amfbr-501	134	7	the	the	DET
amfbr-501	134	8	hypothesis	hypothesis	NOUN
amfbr-501	134	9	:	:	PUNCT
amfbr-501	134	10	"	"	PUNCT
amfbr-501	134	11	weak	weak	ADJ
amfbr-501	134	12	"	"	PUNCT
amfbr-501	134	13	semi	semi	ADJ
amfbr-501	134	14	-	-	ADJ
amfbr-501	134	15	strong	strong	ADJ
amfbr-501	134	16	"	"	PUNCT
amfbr-501	134	17	,	,	PUNCT
amfbr-501	134	18	and	and	CCONJ
amfbr-501	134	19	"	"	PUNCT
amfbr-501	134	20	strong	strong	ADJ
amfbr-501	134	21	"	"	PUNCT
amfbr-501	134	22	.	.	PUNCT
amfbr-501	135	1	weak	weak	ADJ
amfbr-501	135	2	emh	emh	PROPN
amfbr-501	135	3	claims	claim	VERB
amfbr-501	135	4	that	that	SCONJ
amfbr-501	135	5	prices	price	NOUN
amfbr-501	135	6	on	on	ADP
amfbr-501	135	7	traded	trade	VERB
amfbr-501	135	8	assets	asset	NOUN
amfbr-501	135	9	(	(	PUNCT
amfbr-501	135	10	for	for	ADP
amfbr-501	135	11	example	example	NOUN
amfbr-501	135	12	,	,	PUNCT
amfbr-501	135	13	stock	stock	NOUN
amfbr-501	135	14	bonds	bond	NOUN
amfbr-501	135	15	,	,	PUNCT
amfbr-501	135	16	or	or	CCONJ
amfbr-501	135	17	property	property	NOUN
amfbr-501	135	18	)	)	PUNCT
amfbr-501	135	19	already	already	ADV
amfbr-501	135	20	reflect	reflect	VERB
amfbr-501	135	21	all	all	DET
amfbr-501	135	22	past	past	ADJ
amfbr-501	135	23	publicly	publicly	ADV
amfbr-501	135	24	available	available	ADJ
amfbr-501	135	25	information	information	NOUN
amfbr-501	135	26	.	.	PUNCT
amfbr-501	136	1	semi	semi	ADJ
amfbr-501	136	2	-	-	ADJ
amfbr-501	136	3	strong	strong	ADJ
amfbr-501	136	4	emh	emh	PROPN
amfbr-501	136	5	states	state	VERB
amfbr-501	136	6	that	that	SCONJ
amfbr-501	136	7	prices	price	NOUN
amfbr-501	136	8	reflect	reflect	VERB
amfbr-501	136	9	all	all	DET
amfbr-501	136	10	publicly	publicly	ADV
amfbr-501	136	11	available	available	ADJ
amfbr-501	136	12	copyright	copyright	NOUN
amfbr-501	136	13	©	©	PROPN
amfbr-501	136	14	cc	cc	PROPN
amfbr-501	136	15	-	-	PUNCT
amfbr-501	136	16	by	by	ADP
amfbr-501	136	17	-	-	PUNCT
amfbr-501	136	18	nc	nc	PROPN
amfbr-501	136	19	2020	2020	NUM
amfbr-501	136	20	,	,	PUNCT
amfbr-501	136	21	cribfb	cribfb	PROPN
amfbr-501	136	22	|	|	ADV
amfbr-501	136	23	amfbr	amfbr	ADJ
amfbr-501	136	24	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	136	25	american	american	PROPN
amfbr-501	136	26	finance	finance	PROPN
amfbr-501	136	27	&	&	CCONJ
amfbr-501	136	28	banking	banking	PROPN
amfbr-501	136	29	review	review	PROPN
amfbr-501	136	30	vol	vol	NOUN
amfbr-501	136	31	.	.	PROPN
amfbr-501	137	1	5	5	NUM
amfbr-501	137	2	,	,	PUNCT
amfbr-501	137	3	no	no	INTJ
amfbr-501	137	4	.	.	NOUN
amfbr-501	137	5	1	1	NUM
amfbr-501	137	6	;	;	PUNCT
amfbr-501	137	7	2020	2020	NUM
amfbr-501	137	8	5	5	NUM
amfbr-501	137	9	information	information	NOUN
amfbr-501	137	10	and	and	CCONJ
amfbr-501	137	11	that	that	SCONJ
amfbr-501	137	12	prices	price	NOUN
amfbr-501	137	13	instantly	instantly	ADV
amfbr-501	137	14	change	change	VERB
amfbr-501	137	15	to	to	PART
amfbr-501	137	16	reflect	reflect	VERB
amfbr-501	137	17	new	new	ADJ
amfbr-501	137	18	public	public	ADJ
amfbr-501	137	19	information	information	NOUN
amfbr-501	137	20	.	.	PUNCT
amfbr-501	138	1	strong	strong	ADJ
amfbr-501	138	2	emh	emh	PROPN
amfbr-501	138	3	additionally	additionally	ADV
amfbr-501	138	4	claims	claim	VERB
amfbr-501	138	5	that	that	SCONJ
amfbr-501	138	6	prices	price	NOUN
amfbr-501	138	7	instantly	instantly	ADV
amfbr-501	138	8	reflect	reflect	VERB
amfbr-501	138	9	even	even	ADV
amfbr-501	138	10	hidden	hidden	ADJ
amfbr-501	138	11	or	or	CCONJ
amfbr-501	138	12	"	"	PUNCT
amfbr-501	138	13	insider	insider	NOUN
amfbr-501	138	14	"	"	PUNCT
amfbr-501	138	15	information	information	NOUN
amfbr-501	138	16	.	.	PUNCT
amfbr-501	139	1	efficient	efficient	ADJ
amfbr-501	139	2	market	market	NOUN
amfbr-501	139	3	theory	theory	NOUN
amfbr-501	139	4	implies	imply	VERB
amfbr-501	139	5	that	that	SCONJ
amfbr-501	139	6	market	market	NOUN
amfbr-501	139	7	will	will	AUX
amfbr-501	139	8	react	react	VERB
amfbr-501	139	9	quickly	quickly	ADV
amfbr-501	139	10	to	to	ADP
amfbr-501	139	11	new	new	ADJ
amfbr-501	139	12	information	information	NOUN
amfbr-501	139	13	(	(	PUNCT
amfbr-501	139	14	goddy	goddy	NOUN
amfbr-501	139	15	,	,	PUNCT
amfbr-501	139	16	2010	2010	NUM
amfbr-501	139	17	)	)	PUNCT
amfbr-501	139	18	.	.	PUNCT
amfbr-501	140	1	thus	thus	ADV
amfbr-501	140	2	,	,	PUNCT
amfbr-501	140	3	it	it	PRON
amfbr-501	140	4	is	be	AUX
amfbr-501	140	5	important	important	ADJ
amfbr-501	140	6	to	to	PART
amfbr-501	140	7	know	know	VERB
amfbr-501	140	8	when	when	SCONJ
amfbr-501	140	9	the	the	DET
amfbr-501	140	10	accounting	accounting	NOUN
amfbr-501	140	11	report	report	NOUN
amfbr-501	140	12	first	first	ADV
amfbr-501	140	13	became	became	AUX
amfbr-501	140	14	publicly	publicly	ADV
amfbr-501	140	15	known	know	VERB
amfbr-501	140	16	.	.	PUNCT
amfbr-501	141	1	the	the	DET
amfbr-501	141	2	accounting	accounting	NOUN
amfbr-501	141	3	report	report	NOUN
amfbr-501	141	4	is	be	AUX
amfbr-501	141	5	informative	informative	ADJ
amfbr-501	141	6	only	only	ADV
amfbr-501	141	7	if	if	SCONJ
amfbr-501	141	8	it	it	PRON
amfbr-501	141	9	provides	provide	VERB
amfbr-501	141	10	data	datum	NOUN
amfbr-501	141	11	not	not	PART
amfbr-501	141	12	previously	previously	ADV
amfbr-501	141	13	known	know	VERB
amfbr-501	141	14	by	by	ADP
amfbr-501	141	15	the	the	DET
amfbr-501	141	16	market	market	NOUN
amfbr-501	141	17	.	.	PUNCT
amfbr-501	142	1	2.7	2.7	NUM
amfbr-501	142	2	information	information	NOUN
amfbr-501	142	3	perspective	perspective	NOUN
amfbr-501	142	4	informational	informational	ADJ
amfbr-501	142	5	perspective	perspective	NOUN
amfbr-501	142	6	measures	measure	VERB
amfbr-501	142	7	the	the	DET
amfbr-501	142	8	usefulness	usefulness	NOUN
amfbr-501	142	9	of	of	ADP
amfbr-501	142	10	accounting	account	VERB
amfbr-501	142	11	information	information	NOUN
amfbr-501	142	12	to	to	ADP
amfbr-501	142	13	individual	individual	ADJ
amfbr-501	142	14	users	user	NOUN
amfbr-501	142	15	without	without	ADP
amfbr-501	142	16	much	much	ADJ
amfbr-501	142	17	emphasis	emphasis	NOUN
amfbr-501	142	18	on	on	ADP
amfbr-501	142	19	the	the	DET
amfbr-501	142	20	precise	precise	ADJ
amfbr-501	142	21	structure	structure	NOUN
amfbr-501	142	22	of	of	ADP
amfbr-501	142	23	the	the	DET
amfbr-501	142	24	relationship	relationship	NOUN
amfbr-501	142	25	between	between	ADP
amfbr-501	142	26	accounting	accounting	NOUN
amfbr-501	142	27	data	datum	NOUN
amfbr-501	142	28	and	and	CCONJ
amfbr-501	142	29	firm	firm	ADJ
amfbr-501	142	30	value	value	NOUN
amfbr-501	142	31	(	(	PUNCT
amfbr-501	142	32	bernard	bernard	NOUN
amfbr-501	142	33	,	,	PUNCT
amfbr-501	142	34	1995	1995	NUM
amfbr-501	142	35	)	)	PUNCT
amfbr-501	142	36	.	.	PUNCT
amfbr-501	143	1	most	most	ADJ
amfbr-501	143	2	of	of	ADP
amfbr-501	143	3	the	the	DET
amfbr-501	143	4	studies	study	NOUN
amfbr-501	143	5	on	on	ADP
amfbr-501	143	6	information	information	NOUN
amfbr-501	143	7	perspective	perspective	NOUN
amfbr-501	143	8	assume	assume	VERB
amfbr-501	143	9	that	that	SCONJ
amfbr-501	143	10	information	information	NOUN
amfbr-501	143	11	content	content	NOUN
amfbr-501	143	12	or	or	CCONJ
amfbr-501	143	13	usefulness	usefulness	NOUN
amfbr-501	143	14	can	can	AUX
amfbr-501	143	15	be	be	AUX
amfbr-501	143	16	determined	determine	VERB
amfbr-501	143	17	by	by	ADP
amfbr-501	143	18	observing	observe	VERB
amfbr-501	143	19	stock	stock	NOUN
amfbr-501	143	20	market	market	NOUN
amfbr-501	143	21	reactions	reaction	NOUN
amfbr-501	143	22	to	to	ADP
amfbr-501	143	23	specific	specific	ADJ
amfbr-501	143	24	accounting	accounting	NOUN
amfbr-501	143	25	information	information	NOUN
amfbr-501	143	26	items	item	NOUN
amfbr-501	143	27	(	(	PUNCT
amfbr-501	143	28	ball	ball	NOUN
amfbr-501	143	29	&	&	CCONJ
amfbr-501	143	30	brown	brown	PROPN
amfbr-501	143	31	,	,	PUNCT
amfbr-501	143	32	1968	1968	NUM
amfbr-501	143	33	;	;	PUNCT
amfbr-501	143	34	benston	benston	NOUN
amfbr-501	143	35	,	,	PUNCT
amfbr-501	143	36	1967	1967	NUM
amfbr-501	143	37	;	;	PUNCT
amfbr-501	143	38	anderson	anderson	PROPN
amfbr-501	143	39	,	,	PUNCT
amfbr-501	143	40	1975	1975	NUM
amfbr-501	143	41	)	)	PUNCT
amfbr-501	143	42	.	.	PUNCT
amfbr-501	144	1	these	these	DET
amfbr-501	144	2	studies	study	NOUN
amfbr-501	144	3	further	far	ADV
amfbr-501	144	4	assert	assert	VERB
amfbr-501	144	5	that	that	SCONJ
amfbr-501	144	6	the	the	DET
amfbr-501	144	7	degree	degree	NOUN
amfbr-501	144	8	of	of	ADP
amfbr-501	144	9	usefulness	usefulness	NOUN
amfbr-501	144	10	can	can	AUX
amfbr-501	144	11	be	be	AUX
amfbr-501	144	12	measured	measure	VERB
amfbr-501	144	13	by	by	ADP
amfbr-501	144	14	the	the	DET
amfbr-501	144	15	extent	extent	NOUN
amfbr-501	144	16	of	of	ADP
amfbr-501	144	17	volume	volume	NOUN
amfbr-501	144	18	or	or	CCONJ
amfbr-501	144	19	price	price	NOUN
amfbr-501	144	20	change	change	NOUN
amfbr-501	144	21	following	follow	VERB
amfbr-501	144	22	release	release	NOUN
amfbr-501	144	23	of	of	ADP
amfbr-501	144	24	the	the	DET
amfbr-501	144	25	information	information	NOUN
amfbr-501	144	26	.	.	PUNCT
amfbr-501	145	1	until	until	ADP
amfbr-501	145	2	the	the	DET
amfbr-501	145	3	last	last	ADJ
amfbr-501	145	4	few	few	ADJ
amfbr-501	145	5	years	year	NOUN
amfbr-501	145	6	,	,	PUNCT
amfbr-501	145	7	the	the	DET
amfbr-501	145	8	information	information	NOUN
amfbr-501	145	9	perspective	perspective	NOUN
amfbr-501	145	10	has	have	AUX
amfbr-501	145	11	dominated	dominate	VERB
amfbr-501	145	12	financial	financial	ADJ
amfbr-501	145	13	accounting	accounting	NOUN
amfbr-501	145	14	theory	theory	NOUN
amfbr-501	145	15	and	and	CCONJ
amfbr-501	145	16	practice	practice	NOUN
amfbr-501	145	17	.	.	PUNCT
amfbr-501	146	1	the	the	DET
amfbr-501	146	2	information	information	NOUN
amfbr-501	146	3	perspective	perspective	NOUN
amfbr-501	146	4	relies	rely	VERB
amfbr-501	146	5	on	on	ADP
amfbr-501	146	6	a	a	DET
amfbr-501	146	7	single	single	ADJ
amfbr-501	146	8	-	-	PUNCT
amfbr-501	146	9	person	person	NOUN
amfbr-501	146	10	decision	decision	NOUN
amfbr-501	146	11	theory	theory	NOUN
amfbr-501	146	12	,	,	PUNCT
amfbr-501	146	13	where	where	SCONJ
amfbr-501	146	14	it	it	PRON
amfbr-501	146	15	is	be	AUX
amfbr-501	146	16	the	the	DET
amfbr-501	146	17	responsibility	responsibility	NOUN
amfbr-501	146	18	of	of	ADP
amfbr-501	146	19	an	an	DET
amfbr-501	146	20	investor	investor	NOUN
amfbr-501	146	21	to	to	PART
amfbr-501	146	22	predict	predict	VERB
amfbr-501	146	23	future	future	ADJ
amfbr-501	146	24	firm	firm	ADJ
amfbr-501	146	25	performance	performance	NOUN
amfbr-501	146	26	and	and	CCONJ
amfbr-501	146	27	make	make	VERB
amfbr-501	146	28	investment	investment	NOUN
amfbr-501	146	29	decisions	decision	NOUN
amfbr-501	146	30	.	.	PUNCT
amfbr-501	147	1	it	it	PRON
amfbr-501	147	2	also	also	ADV
amfbr-501	147	3	depends	depend	VERB
amfbr-501	147	4	on	on	ADP
amfbr-501	147	5	efficient	efficient	ADJ
amfbr-501	147	6	securities	security	NOUN
amfbr-501	147	7	market	market	NOUN
amfbr-501	147	8	theory	theory	NOUN
amfbr-501	147	9	,	,	PUNCT
amfbr-501	147	10	where	where	SCONJ
amfbr-501	147	11	the	the	DET
amfbr-501	147	12	market	market	NOUN
amfbr-501	147	13	can	can	AUX
amfbr-501	147	14	interpret	interpret	VERB
amfbr-501	147	15	information	information	NOUN
amfbr-501	147	16	from	from	ADP
amfbr-501	147	17	any	any	DET
amfbr-501	147	18	source	source	NOUN
amfbr-501	147	19	(	(	PUNCT
amfbr-501	147	20	beaver	beaver	NOUN
amfbr-501	147	21	,	,	PUNCT
amfbr-501	147	22	1973	1973	NUM
amfbr-501	147	23	)	)	PUNCT
amfbr-501	147	24	.	.	PUNCT
amfbr-501	148	1	in	in	ADP
amfbr-501	148	2	this	this	DET
amfbr-501	148	3	theory	theory	NOUN
amfbr-501	148	4	,	,	PUNCT
amfbr-501	148	5	it	it	PRON
amfbr-501	148	6	is	be	AUX
amfbr-501	148	7	accountant	accountant	NOUN
amfbr-501	148	8	’s	’s	PART
amfbr-501	148	9	role	role	NOUN
amfbr-501	148	10	to	to	PART
amfbr-501	148	11	supply	supply	VERB
amfbr-501	148	12	useful	useful	ADJ
amfbr-501	148	13	financial	financial	ADJ
amfbr-501	148	14	statement	statement	NOUN
amfbr-501	148	15	information	information	NOUN
amfbr-501	148	16	to	to	PART
amfbr-501	148	17	assist	assist	VERB
amfbr-501	148	18	investors	investor	NOUN
amfbr-501	148	19	.	.	PUNCT
amfbr-501	149	1	ball	ball	PROPN
amfbr-501	149	2	&	&	CCONJ
amfbr-501	149	3	brown	brown	PROPN
amfbr-501	149	4	(	(	PUNCT
amfbr-501	149	5	1968	1968	NUM
amfbr-501	149	6	)	)	PUNCT
amfbr-501	149	7	study	study	NOUN
amfbr-501	149	8	is	be	AUX
amfbr-501	149	9	the	the	DET
amfbr-501	149	10	first	first	ADJ
amfbr-501	149	11	to	to	PART
amfbr-501	149	12	document	document	VERB
amfbr-501	149	13	statistically	statistically	ADV
amfbr-501	149	14	a	a	DET
amfbr-501	149	15	share	share	NOUN
amfbr-501	149	16	price	price	NOUN
amfbr-501	149	17	response	response	NOUN
amfbr-501	149	18	to	to	PART
amfbr-501	149	19	reported	report	VERB
amfbr-501	149	20	net	net	ADJ
amfbr-501	149	21	income	income	NOUN
amfbr-501	149	22	and	and	CCONJ
amfbr-501	149	23	their	their	PRON
amfbr-501	149	24	methodology	methodology	NOUN
amfbr-501	149	25	is	be	AUX
amfbr-501	149	26	still	still	ADV
amfbr-501	149	27	employed	employ	VERB
amfbr-501	149	28	today	today	NOUN
amfbr-501	149	29	.	.	PUNCT
amfbr-501	150	1	the	the	DET
amfbr-501	150	2	emphasis	emphasis	NOUN
amfbr-501	150	3	of	of	ADP
amfbr-501	150	4	information	information	NOUN
amfbr-501	150	5	perspective	perspective	NOUN
amfbr-501	150	6	is	be	AUX
amfbr-501	150	7	on	on	ADP
amfbr-501	150	8	contemporary	contemporary	ADJ
amfbr-501	150	9	associations	association	NOUN
amfbr-501	150	10	between	between	ADP
amfbr-501	150	11	accounting	accounting	NOUN
amfbr-501	150	12	earnings	earning	NOUN
amfbr-501	150	13	(	(	PUNCT
amfbr-501	150	14	or	or	CCONJ
amfbr-501	150	15	book	book	NOUN
amfbr-501	150	16	value	value	NOUN
amfbr-501	150	17	)	)	PUNCT
amfbr-501	150	18	and	and	CCONJ
amfbr-501	150	19	market	market	NOUN
amfbr-501	150	20	returns	return	NOUN
amfbr-501	150	21	or	or	CCONJ
amfbr-501	150	22	prices	price	NOUN
amfbr-501	150	23	.	.	PUNCT
amfbr-501	151	1	in	in	ADP
amfbr-501	151	2	particular	particular	ADJ
amfbr-501	151	3	,	,	PUNCT
amfbr-501	151	4	it	it	PRON
amfbr-501	151	5	investigates	investigate	VERB
amfbr-501	151	6	capital	capital	NOUN
amfbr-501	151	7	market	market	NOUN
amfbr-501	151	8	reactions	reaction	NOUN
amfbr-501	151	9	to	to	ADP
amfbr-501	151	10	public	public	ADJ
amfbr-501	151	11	disclosures	disclosure	NOUN
amfbr-501	151	12	such	such	ADJ
amfbr-501	151	13	as	as	ADP
amfbr-501	151	14	earnings	earning	NOUN
amfbr-501	151	15	announcements	announcement	NOUN
amfbr-501	151	16	,	,	PUNCT
amfbr-501	151	17	other	other	ADJ
amfbr-501	151	18	firm	firm	ADJ
amfbr-501	151	19	-	-	PUNCT
amfbr-501	151	20	specific	specific	ADJ
amfbr-501	151	21	news	news	NOUN
amfbr-501	151	22	and	and	CCONJ
amfbr-501	151	23	economy	economy	NOUN
amfbr-501	151	24	-	-	PUNCT
amfbr-501	151	25	wide	wide	ADJ
amfbr-501	151	26	macroeconomic	macroeconomic	ADJ
amfbr-501	151	27	news	news	NOUN
amfbr-501	151	28	.	.	PUNCT
amfbr-501	152	1	this	this	PRON
amfbr-501	152	2	is	be	AUX
amfbr-501	152	3	synonymous	synonymous	ADJ
amfbr-501	152	4	with	with	ADP
amfbr-501	152	5	information	information	NOUN
amfbr-501	152	6	content	content	NOUN
amfbr-501	152	7	school	school	NOUN
amfbr-501	152	8	.	.	PUNCT
amfbr-501	153	1	2.8	2.8	NUM
amfbr-501	153	2	accounting	accounting	NOUN
amfbr-501	153	3	theory	theory	NOUN
amfbr-501	153	4	accounting	accounting	NOUN
amfbr-501	153	5	theory	theory	NOUN
amfbr-501	153	6	is	be	AUX
amfbr-501	153	7	defined	define	VERB
amfbr-501	153	8	as	as	ADP
amfbr-501	153	9	the	the	DET
amfbr-501	153	10	basic	basic	ADJ
amfbr-501	153	11	assumptions	assumption	NOUN
amfbr-501	153	12	,	,	PUNCT
amfbr-501	153	13	definitions	definition	NOUN
amfbr-501	153	14	,	,	PUNCT
amfbr-501	153	15	principles	principle	NOUN
amfbr-501	153	16	,	,	PUNCT
amfbr-501	153	17	and	and	CCONJ
amfbr-501	153	18	concepts	concept	NOUN
amfbr-501	153	19	that	that	PRON
amfbr-501	153	20	underlie	underlie	VERB
amfbr-501	153	21	accounting	accounting	NOUN
amfbr-501	153	22	rule	rule	NOUN
amfbr-501	153	23	made	make	VERB
amfbr-501	153	24	by	by	ADP
amfbr-501	153	25	a	a	DET
amfbr-501	153	26	legislative	legislative	ADJ
amfbr-501	153	27	body	body	NOUN
amfbr-501	153	28	and	and	CCONJ
amfbr-501	153	29	it	it	PRON
amfbr-501	153	30	also	also	ADV
amfbr-501	153	31	includes	include	VERB
amfbr-501	153	32	the	the	DET
amfbr-501	153	33	reporting	reporting	NOUN
amfbr-501	153	34	of	of	ADP
amfbr-501	153	35	accounting	accounting	NOUN
amfbr-501	153	36	and	and	CCONJ
amfbr-501	153	37	financial	financial	ADJ
amfbr-501	153	38	information	information	NOUN
amfbr-501	153	39	(	(	PUNCT
amfbr-501	153	40	deegan	deegan	PROPN
amfbr-501	153	41	,	,	PUNCT
amfbr-501	153	42	2006	2006	NUM
amfbr-501	153	43	)	)	PUNCT
amfbr-501	153	44	.	.	PUNCT
amfbr-501	154	1	the	the	DET
amfbr-501	154	2	basic	basic	ADJ
amfbr-501	154	3	theories	theory	NOUN
amfbr-501	154	4	of	of	ADP
amfbr-501	154	5	accounting	accounting	NOUN
amfbr-501	154	6	are	be	AUX
amfbr-501	154	7	held	hold	VERB
amfbr-501	154	8	together	together	ADV
amfbr-501	154	9	by	by	ADP
amfbr-501	154	10	the	the	DET
amfbr-501	154	11	conceptual	conceptual	ADJ
amfbr-501	154	12	framework	framework	NOUN
amfbr-501	154	13	of	of	ADP
amfbr-501	154	14	accounting	accounting	NOUN
amfbr-501	154	15	.	.	PUNCT
amfbr-501	155	1	the	the	DET
amfbr-501	155	2	conceptual	conceptual	ADJ
amfbr-501	155	3	framework	framework	NOUN
amfbr-501	155	4	establishes	establish	VERB
amfbr-501	155	5	objectives	objective	NOUN
amfbr-501	155	6	of	of	ADP
amfbr-501	155	7	financial	financial	ADJ
amfbr-501	155	8	reporting	reporting	NOUN
amfbr-501	155	9	by	by	ADP
amfbr-501	155	10	businesses	business	NOUN
amfbr-501	155	11	.	.	PUNCT
amfbr-501	156	1	by	by	ADP
amfbr-501	156	2	understanding	understand	VERB
amfbr-501	156	3	how	how	SCONJ
amfbr-501	156	4	some	some	DET
amfbr-501	156	5	basic	basic	ADJ
amfbr-501	156	6	accounting	accounting	NOUN
amfbr-501	156	7	theories	theory	NOUN
amfbr-501	156	8	fit	fit	VERB
amfbr-501	156	9	into	into	ADP
amfbr-501	156	10	the	the	DET
amfbr-501	156	11	conceptual	conceptual	ADJ
amfbr-501	156	12	framework	framework	NOUN
amfbr-501	156	13	,	,	PUNCT
amfbr-501	156	14	one	one	PRON
amfbr-501	156	15	can	can	AUX
amfbr-501	156	16	determine	determine	VERB
amfbr-501	156	17	the	the	DET
amfbr-501	156	18	theoretical	theoretical	ADJ
amfbr-501	156	19	underpinnings	underpinning	NOUN
amfbr-501	156	20	of	of	ADP
amfbr-501	156	21	financial	financial	ADJ
amfbr-501	156	22	accounting	accounting	NOUN
amfbr-501	156	23	rules	rule	NOUN
amfbr-501	156	24	and	and	CCONJ
amfbr-501	156	25	principles	principle	NOUN
amfbr-501	156	26	(	(	PUNCT
amfbr-501	156	27	freedman	freedman	NOUN
amfbr-501	156	28	,	,	PUNCT
amfbr-501	156	29	2015	2015	NUM
amfbr-501	156	30	)	)	PUNCT
amfbr-501	156	31	.	.	PUNCT
amfbr-501	157	1	financial	financial	ADJ
amfbr-501	157	2	accounting	accounting	PROPN
amfbr-501	157	3	standards	standards	PROPN
amfbr-501	157	4	board	board	NOUN
amfbr-501	157	5	(	(	PUNCT
amfbr-501	157	6	fasb	fasb	NOUN
amfbr-501	157	7	,	,	PUNCT
amfbr-501	157	8	1976	1976	NUM
amfbr-501	157	9	)	)	PUNCT
amfbr-501	157	10	defines	define	VERB
amfbr-501	157	11	accounting	accounting	NOUN
amfbr-501	157	12	theory	theory	NOUN
amfbr-501	157	13	as	as	ADP
amfbr-501	157	14	a	a	DET
amfbr-501	157	15	coherent	coherent	ADJ
amfbr-501	157	16	system	system	NOUN
amfbr-501	157	17	of	of	ADP
amfbr-501	157	18	interrelated	interrelated	ADJ
amfbr-501	157	19	objectives	objective	NOUN
amfbr-501	157	20	and	and	CCONJ
amfbr-501	157	21	fundamentals	fundamental	NOUN
amfbr-501	157	22	that	that	PRON
amfbr-501	157	23	can	can	AUX
amfbr-501	157	24	lead	lead	VERB
amfbr-501	157	25	to	to	ADP
amfbr-501	157	26	consistent	consistent	ADJ
amfbr-501	157	27	standards	standard	NOUN
amfbr-501	157	28	.	.	PUNCT
amfbr-501	158	1	watts	watts	PROPN
amfbr-501	158	2	&	&	CCONJ
amfbr-501	158	3	zimmerman	zimmerman	PROPN
amfbr-501	158	4	(	(	PUNCT
amfbr-501	158	5	1986	1986	NUM
amfbr-501	158	6	)	)	PUNCT
amfbr-501	158	7	posit	posit	VERB
amfbr-501	158	8	that	that	SCONJ
amfbr-501	158	9	accounting	accounting	NOUN
amfbr-501	158	10	theory	theory	NOUN
amfbr-501	158	11	seeks	seek	VERB
amfbr-501	158	12	to	to	PART
amfbr-501	158	13	explain	explain	VERB
amfbr-501	158	14	and	and	CCONJ
amfbr-501	158	15	predict	predict	VERB
amfbr-501	158	16	accounting	accounting	NOUN
amfbr-501	158	17	practice	practice	NOUN
amfbr-501	158	18	.	.	PUNCT
amfbr-501	159	1	hendriksen	hendriksen	PROPN
amfbr-501	159	2	(	(	PUNCT
amfbr-501	159	3	1982	1982	NUM
amfbr-501	159	4	)	)	PUNCT
amfbr-501	159	5	describes	describe	VERB
amfbr-501	159	6	an	an	DET
amfbr-501	159	7	accounting	accounting	NOUN
amfbr-501	159	8	theory	theory	NOUN
amfbr-501	159	9	as	as	ADP
amfbr-501	159	10	logical	logical	ADJ
amfbr-501	159	11	reasoning	reasoning	NOUN
amfbr-501	159	12	in	in	ADP
amfbr-501	159	13	the	the	DET
amfbr-501	159	14	form	form	NOUN
amfbr-501	159	15	of	of	ADP
amfbr-501	159	16	abroad	abroad	ADV
amfbr-501	159	17	set	set	NOUN
amfbr-501	159	18	of	of	ADP
amfbr-501	159	19	principles	principle	NOUN
amfbr-501	159	20	that	that	SCONJ
amfbr-501	159	21	(	(	PUNCT
amfbr-501	159	22	1	1	X
amfbr-501	159	23	)	)	PUNCT
amfbr-501	159	24	provide	provide	VERB
amfbr-501	159	25	a	a	DET
amfbr-501	159	26	general	general	ADJ
amfbr-501	159	27	frame	frame	NOUN
amfbr-501	159	28	of	of	ADP
amfbr-501	159	29	reference	reference	NOUN
amfbr-501	159	30	by	by	ADP
amfbr-501	159	31	which	which	PRON
amfbr-501	159	32	accounting	accounting	NOUN
amfbr-501	159	33	practice	practice	NOUN
amfbr-501	159	34	can	can	AUX
amfbr-501	159	35	be	be	AUX
amfbr-501	159	36	evaluated	evaluate	VERB
amfbr-501	159	37	and	and	CCONJ
amfbr-501	159	38	(	(	PUNCT
amfbr-501	159	39	2	2	X
amfbr-501	159	40	)	)	PUNCT
amfbr-501	159	41	guide	guide	VERB
amfbr-501	159	42	the	the	DET
amfbr-501	159	43	development	development	NOUN
amfbr-501	159	44	of	of	ADP
amfbr-501	159	45	new	new	ADJ
amfbr-501	159	46	practices	practice	NOUN
amfbr-501	159	47	and	and	CCONJ
amfbr-501	159	48	procedures	procedure	NOUN
amfbr-501	159	49	.	.	PUNCT
amfbr-501	160	1	according	accord	VERB
amfbr-501	160	2	to	to	ADP
amfbr-501	160	3	him	he	PRON
amfbr-501	160	4	,	,	PUNCT
amfbr-501	160	5	an	an	DET
amfbr-501	160	6	accounting	accounting	NOUN
amfbr-501	160	7	theory	theory	NOUN
amfbr-501	160	8	should	should	AUX
amfbr-501	160	9	provide	provide	VERB
amfbr-501	160	10	a	a	DET
amfbr-501	160	11	general	general	ADJ
amfbr-501	160	12	frame	frame	NOUN
amfbr-501	160	13	of	of	ADP
amfbr-501	160	14	reference	reference	NOUN
amfbr-501	160	15	against	against	ADP
amfbr-501	160	16	which	which	PRON
amfbr-501	160	17	sound	sound	ADJ
amfbr-501	160	18	accounting	accounting	NOUN
amfbr-501	160	19	practices	practice	NOUN
amfbr-501	160	20	can	can	AUX
amfbr-501	160	21	be	be	AUX
amfbr-501	160	22	evaluated	evaluate	VERB
amfbr-501	160	23	.	.	PUNCT
amfbr-501	161	1	a	a	DET
amfbr-501	161	2	theory	theory	NOUN
amfbr-501	161	3	encompasses	encompass	VERB
amfbr-501	161	4	a	a	DET
amfbr-501	161	5	set	set	NOUN
amfbr-501	161	6	of	of	ADP
amfbr-501	161	7	statements	statement	NOUN
amfbr-501	161	8	or	or	CCONJ
amfbr-501	161	9	propositions	proposition	NOUN
amfbr-501	161	10	connected	connect	VERB
amfbr-501	161	11	by	by	ADP
amfbr-501	161	12	rules	rule	NOUN
amfbr-501	161	13	of	of	ADP
amfbr-501	161	14	logic	logic	NOUN
amfbr-501	161	15	or	or	CCONJ
amfbr-501	161	16	inferential	inferential	ADJ
amfbr-501	161	17	reasoning	reasoning	NOUN
amfbr-501	161	18	.	.	PUNCT
amfbr-501	162	1	the	the	DET
amfbr-501	162	2	statements	statement	NOUN
amfbr-501	162	3	must	must	AUX
amfbr-501	162	4	include	include	VERB
amfbr-501	162	5	testable	testable	ADJ
amfbr-501	162	6	hypotheses	hypothesis	NOUN
amfbr-501	162	7	or	or	CCONJ
amfbr-501	162	8	premises	premise	NOUN
amfbr-501	162	9	and	and	CCONJ
amfbr-501	162	10	a	a	DET
amfbr-501	162	11	conclusion	conclusion	NOUN
amfbr-501	162	12	,	,	PUNCT
amfbr-501	162	13	although	although	SCONJ
amfbr-501	162	14	one	one	NUM
amfbr-501	162	15	or	or	CCONJ
amfbr-501	162	16	more	more	ADJ
amfbr-501	162	17	of	of	ADP
amfbr-501	162	18	the	the	DET
amfbr-501	162	19	premises	premise	NOUN
amfbr-501	162	20	may	may	AUX
amfbr-501	162	21	be	be	AUX
amfbr-501	162	22	based	base	VERB
amfbr-501	162	23	on	on	ADP
amfbr-501	162	24	explicit	explicit	ADJ
amfbr-501	162	25	value	value	NOUN
amfbr-501	162	26	judgments	judgment	NOUN
amfbr-501	162	27	.	.	PUNCT
amfbr-501	163	1	the	the	DET
amfbr-501	163	2	primary	primary	ADJ
amfbr-501	163	3	test	test	NOUN
amfbr-501	163	4	of	of	ADP
amfbr-501	163	5	a	a	DET
amfbr-501	163	6	theory	theory	NOUN
amfbr-501	163	7	,	,	PUNCT
amfbr-501	163	8	however	however	ADV
amfbr-501	163	9	,	,	PUNCT
amfbr-501	163	10	is	be	AUX
amfbr-501	163	11	its	its	PRON
amfbr-501	163	12	ability	ability	NOUN
amfbr-501	163	13	to	to	PART
amfbr-501	163	14	explain	explain	VERB
amfbr-501	163	15	or	or	CCONJ
amfbr-501	163	16	predict	predict	VERB
amfbr-501	163	17	(	(	PUNCT
amfbr-501	163	18	quintus	quintus	NOUN
amfbr-501	163	19	,	,	PUNCT
amfbr-501	163	20	2007	2007	NUM
amfbr-501	163	21	)	)	PUNCT
amfbr-501	163	22	.	.	PUNCT
amfbr-501	164	1	2.9	2.9	NUM
amfbr-501	164	2	empirical	empirical	ADJ
amfbr-501	164	3	review	review	NOUN
amfbr-501	164	4	ibanichuka	ibanichuka	PROPN
amfbr-501	164	5	&	&	CCONJ
amfbr-501	164	6	alasin	alasin	PROPN
amfbr-501	164	7	(	(	PUNCT
amfbr-501	164	8	2018	2018	NUM
amfbr-501	164	9	)	)	PUNCT
amfbr-501	164	10	examined	examine	VERB
amfbr-501	164	11	audit	audit	NOUN
amfbr-501	164	12	reports	report	NOUN
amfbr-501	164	13	and	and	CCONJ
amfbr-501	164	14	value	value	NOUN
amfbr-501	164	15	relevance	relevance	NOUN
amfbr-501	164	16	of	of	ADP
amfbr-501	164	17	accounting	account	VERB
amfbr-501	164	18	information	information	NOUN
amfbr-501	164	19	in	in	ADP
amfbr-501	164	20	nigeria	nigeria	PROPN
amfbr-501	164	21	quoted	quote	VERB
amfbr-501	164	22	commercial	commercial	ADJ
amfbr-501	164	23	banks	bank	NOUN
amfbr-501	164	24	.	.	PUNCT
amfbr-501	165	1	data	datum	NOUN
amfbr-501	165	2	was	be	AUX
amfbr-501	165	3	sourced	source	VERB
amfbr-501	165	4	from	from	ADP
amfbr-501	165	5	financial	financial	ADJ
amfbr-501	165	6	statement	statement	NOUN
amfbr-501	165	7	of	of	ADP
amfbr-501	165	8	commercial	commercial	ADJ
amfbr-501	165	9	banks	bank	NOUN
amfbr-501	165	10	.	.	PUNCT
amfbr-501	166	1	two	two	NUM
amfbr-501	166	2	multiple	multiple	ADJ
amfbr-501	166	3	regressions	regression	NOUN
amfbr-501	166	4	were	be	AUX
amfbr-501	166	5	formulated	formulate	VERB
amfbr-501	166	6	to	to	PART
amfbr-501	166	7	investigate	investigate	VERB
amfbr-501	166	8	the	the	DET
amfbr-501	166	9	effect	effect	NOUN
amfbr-501	166	10	of	of	ADP
amfbr-501	166	11	audit	audit	NOUN
amfbr-501	166	12	reports	report	NOUN
amfbr-501	166	13	and	and	CCONJ
amfbr-501	166	14	audit	audit	NOUN
amfbr-501	166	15	characteristics	characteristic	NOUN
amfbr-501	166	16	on	on	ADP
amfbr-501	166	17	stock	stock	NOUN
amfbr-501	166	18	prices	price	NOUN
amfbr-501	166	19	of	of	ADP
amfbr-501	166	20	the	the	DET
amfbr-501	166	21	commercial	commercial	ADJ
amfbr-501	166	22	banks	bank	NOUN
amfbr-501	166	23	.	.	PUNCT
amfbr-501	167	1	the	the	DET
amfbr-501	167	2	data	datum	NOUN
amfbr-501	167	3	analysis	analysis	NOUN
amfbr-501	167	4	technique	technique	NOUN
amfbr-501	167	5	employed	employ	VERB
amfbr-501	167	6	is	be	AUX
amfbr-501	167	7	the	the	DET
amfbr-501	167	8	multiple	multiple	ADJ
amfbr-501	167	9	regression	regression	NOUN
amfbr-501	167	10	model	model	NOUN
amfbr-501	167	11	based	base	VERB
amfbr-501	167	12	on	on	ADP
amfbr-501	167	13	statistical	statistical	ADJ
amfbr-501	167	14	package	package	NOUN
amfbr-501	167	15	for	for	ADP
amfbr-501	167	16	social	social	ADJ
amfbr-501	167	17	sciences	science	NOUN
amfbr-501	167	18	version	version	NOUN
amfbr-501	167	19	(	(	PUNCT
amfbr-501	167	20	22.0	22.0	NUM
amfbr-501	167	21	)	)	PUNCT
amfbr-501	167	22	.	.	PUNCT
amfbr-501	168	1	the	the	DET
amfbr-501	168	2	durbin	durbin	PROPN
amfbr-501	168	3	watson	watson	PROPN
amfbr-501	168	4	statistics	statistic	NOUN
amfbr-501	168	5	show	show	VERB
amfbr-501	168	6	the	the	DET
amfbr-501	168	7	presence	presence	NOUN
amfbr-501	168	8	of	of	ADP
amfbr-501	168	9	multiple	multiple	ADJ
amfbr-501	168	10	serial	serial	ADJ
amfbr-501	168	11	autocorrelation	autocorrelation	NOUN
amfbr-501	168	12	.	.	PUNCT
amfbr-501	169	1	the	the	DET
amfbr-501	169	2	result	result	NOUN
amfbr-501	169	3	shows	show	VERB
amfbr-501	169	4	collinearity	collinearity	NOUN
amfbr-501	169	5	that	that	PRON
amfbr-501	169	6	corresponds	correspond	VERB
amfbr-501	169	7	with	with	ADP
amfbr-501	169	8	the	the	DET
amfbr-501	169	9	eigen	eigen	PROPN
amfbr-501	169	10	value	value	NOUN
amfbr-501	169	11	condition	condition	NOUN
amfbr-501	169	12	index	index	NOUN
amfbr-501	169	13	and	and	CCONJ
amfbr-501	169	14	variance	variance	NOUN
amfbr-501	169	15	constants	constant	NOUN
amfbr-501	169	16	are	be	AUX
amfbr-501	169	17	less	less	ADJ
amfbr-501	169	18	than	than	ADP
amfbr-501	169	19	the	the	DET
amfbr-501	169	20	required	required	ADJ
amfbr-501	169	21	number	number	NOUN
amfbr-501	169	22	,	,	PUNCT
amfbr-501	169	23	while	while	SCONJ
amfbr-501	169	24	the	the	DET
amfbr-501	169	25	variance	variance	NOUN
amfbr-501	169	26	inflation	inflation	NOUN
amfbr-501	169	27	factors	factor	NOUN
amfbr-501	169	28	indicate	indicate	VERB
amfbr-501	169	29	the	the	DET
amfbr-501	169	30	absence	absence	NOUN
amfbr-501	169	31	of	of	ADP
amfbr-501	169	32	auto	auto	NOUN
amfbr-501	169	33	-	-	PUNCT
amfbr-501	169	34	correlation	correlation	NOUN
amfbr-501	169	35	.	.	PUNCT
amfbr-501	170	1	the	the	DET
amfbr-501	170	2	result	result	NOUN
amfbr-501	170	3	from	from	ADP
amfbr-501	170	4	model	model	NOUN
amfbr-501	170	5	i	i	PRON
amfbr-501	170	6	found	find	VERB
amfbr-501	170	7	that	that	SCONJ
amfbr-501	170	8	all	all	DET
amfbr-501	170	9	the	the	DET
amfbr-501	170	10	audit	audit	NOUN
amfbr-501	170	11	report	report	NOUN
amfbr-501	170	12	variables	variable	NOUN
amfbr-501	170	13	have	have	VERB
amfbr-501	170	14	positive	positive	ADJ
amfbr-501	170	15	impact	impact	NOUN
amfbr-501	170	16	on	on	ADP
amfbr-501	170	17	value	value	NOUN
amfbr-501	170	18	relevance	relevance	NOUN
amfbr-501	170	19	while	while	SCONJ
amfbr-501	170	20	model	model	PROPN
amfbr-501	170	21	ii	ii	PROPN
amfbr-501	170	22	found	find	VERB
amfbr-501	170	23	that	that	SCONJ
amfbr-501	170	24	audit	audit	NOUN
amfbr-501	170	25	compensation	compensation	NOUN
amfbr-501	170	26	,	,	PUNCT
amfbr-501	170	27	audit	audit	NOUN
amfbr-501	170	28	familiarity	familiarity	NOUN
amfbr-501	170	29	and	and	CCONJ
amfbr-501	170	30	corporate	corporate	ADJ
amfbr-501	170	31	governance	governance	NOUN
amfbr-501	170	32	have	have	VERB
amfbr-501	170	33	positive	positive	ADJ
amfbr-501	170	34	effect	effect	NOUN
amfbr-501	170	35	and	and	CCONJ
amfbr-501	170	36	audit	audit	NOUN
amfbr-501	170	37	independence	independence	NOUN
amfbr-501	170	38	,	,	PUNCT
amfbr-501	170	39	joint	joint	ADJ
amfbr-501	170	40	audit	audit	NOUN
amfbr-501	170	41	and	and	CCONJ
amfbr-501	170	42	audit	audit	NOUN
amfbr-501	170	43	size	size	NOUN
amfbr-501	170	44	have	have	VERB
amfbr-501	170	45	negative	negative	ADJ
amfbr-501	170	46	effect	effect	NOUN
amfbr-501	170	47	on	on	ADP
amfbr-501	170	48	stock	stock	NOUN
amfbr-501	170	49	prices	price	NOUN
amfbr-501	170	50	.	.	PUNCT
amfbr-501	171	1	the	the	DET
amfbr-501	171	2	study	study	NOUN
amfbr-501	171	3	concludes	conclude	VERB
amfbr-501	171	4	that	that	SCONJ
amfbr-501	171	5	the	the	DET
amfbr-501	171	6	independent	independent	ADJ
amfbr-501	171	7	variables	variable	NOUN
amfbr-501	171	8	have	have	VERB
amfbr-501	171	9	significant	significant	ADJ
amfbr-501	171	10	relationship	relationship	NOUN
amfbr-501	171	11	value	value	NOUN
amfbr-501	171	12	relevance	relevance	NOUN
amfbr-501	171	13	of	of	ADP
amfbr-501	171	14	accounting	accounting	NOUN
amfbr-501	171	15	information	information	NOUN
amfbr-501	171	16	of	of	ADP
amfbr-501	171	17	nigeria	nigeria	PROPN
amfbr-501	171	18	quoted	quote	VERB
amfbr-501	171	19	commercial	commercial	ADJ
amfbr-501	171	20	banks	bank	NOUN
amfbr-501	171	21	.	.	PUNCT
amfbr-501	172	1	hung	hang	VERB
amfbr-501	172	2	et	et	PROPN
amfbr-501	172	3	al	al	PROPN
amfbr-501	172	4	.	.	PROPN
amfbr-501	173	1	(	(	PUNCT
amfbr-501	173	2	2018	2018	NUM
amfbr-501	173	3	)	)	PUNCT
amfbr-501	173	4	examined	examine	VERB
amfbr-501	173	5	the	the	DET
amfbr-501	173	6	impact	impact	NOUN
amfbr-501	173	7	of	of	ADP
amfbr-501	173	8	accounting	accounting	NOUN
amfbr-501	173	9	information	information	NOUN
amfbr-501	173	10	on	on	ADP
amfbr-501	173	11	financial	financial	ADJ
amfbr-501	173	12	statements	statement	NOUN
amfbr-501	173	13	to	to	ADP
amfbr-501	173	14	the	the	DET
amfbr-501	173	15	stock	stock	NOUN
amfbr-501	173	16	price	price	NOUN
amfbr-501	173	17	of	of	ADP
amfbr-501	173	18	energy	energy	NOUN
amfbr-501	173	19	enterprises	enterprise	NOUN
amfbr-501	173	20	listed	list	VERB
amfbr-501	173	21	on	on	ADP
amfbr-501	173	22	vietnam	vietnam	PROPN
amfbr-501	173	23	’s	’s	PART
amfbr-501	173	24	stock	stock	NOUN
amfbr-501	173	25	market	market	NOUN
amfbr-501	173	26	.	.	PUNCT
amfbr-501	174	1	by	by	ADP
amfbr-501	174	2	using	use	VERB
amfbr-501	174	3	the	the	DET
amfbr-501	174	4	ols	ol	NOUN
amfbr-501	174	5	regression	regression	NOUN
amfbr-501	174	6	model	model	NOUN
amfbr-501	174	7	and	and	CCONJ
amfbr-501	174	8	quintile	quintile	NOUN
amfbr-501	174	9	regression	regression	NOUN
amfbr-501	174	10	model	model	NOUN
amfbr-501	174	11	,	,	PUNCT
amfbr-501	174	12	the	the	DET
amfbr-501	174	13	author	author	NOUN
amfbr-501	174	14	studies	study	VERB
amfbr-501	174	15	the	the	DET
amfbr-501	174	16	influence	influence	NOUN
amfbr-501	174	17	of	of	ADP
amfbr-501	174	18	factors	factor	NOUN
amfbr-501	174	19	such	such	ADJ
amfbr-501	174	20	as	as	ADP
amfbr-501	174	21	return	return	NOUN
amfbr-501	174	22	on	on	ADP
amfbr-501	174	23	assets	asset	NOUN
amfbr-501	174	24	(	(	PUNCT
amfbr-501	174	25	roa	roa	NOUN
amfbr-501	174	26	)	)	PUNCT
amfbr-501	174	27	capital	capital	NOUN
amfbr-501	174	28	structure	structure	NOUN
amfbr-501	174	29	(	(	PUNCT
amfbr-501	174	30	lv	lv	PROPN
amfbr-501	174	31	)	)	PUNCT
amfbr-501	174	32	,	,	PUNCT
amfbr-501	174	33	enterprise	enterprise	NOUN
amfbr-501	174	34	size	size	NOUN
amfbr-501	174	35	(	(	PUNCT
amfbr-501	174	36	size	size	NOUN
amfbr-501	174	37	)	)	PUNCT
amfbr-501	174	38	,	,	PUNCT
amfbr-501	174	39	current	current	ADJ
amfbr-501	174	40	ratio	ratio	NOUN
amfbr-501	174	41	(	(	PUNCT
amfbr-501	174	42	cr	cr	NOUN
amfbr-501	174	43	)	)	PUNCT
amfbr-501	174	44	,	,	PUNCT
amfbr-501	174	45	and	and	CCONJ
amfbr-501	174	46	accounts	account	VERB
amfbr-501	174	47	receivable	receivable	ADJ
amfbr-501	174	48	turnover	turnover	NOUN
amfbr-501	174	49	(	(	PUNCT
amfbr-501	174	50	turnover	turnover	NOUN
amfbr-501	174	51	)	)	PUNCT
amfbr-501	174	52	to	to	ADP
amfbr-501	174	53	stock	stock	NOUN
amfbr-501	174	54	prices	price	NOUN
amfbr-501	174	55	.	.	PUNCT
amfbr-501	175	1	data	datum	NOUN
amfbr-501	175	2	from	from	ADP
amfbr-501	175	3	this	this	DET
amfbr-501	175	4	study	study	NOUN
amfbr-501	175	5	were	be	AUX
amfbr-501	175	6	collected	collect	VERB
amfbr-501	175	7	from	from	ADP
amfbr-501	175	8	44	44	NUM
amfbr-501	175	9	energy	energy	NOUN
amfbr-501	175	10	enterprises	enterprise	NOUN
amfbr-501	175	11	during	during	ADP
amfbr-501	175	12	2006	2006	NUM
amfbr-501	175	13	-	-	SYM
amfbr-501	175	14	2016	2016	NUM
amfbr-501	175	15	.	.	PUNCT
amfbr-501	176	1	the	the	DET
amfbr-501	176	2	results	result	NOUN
amfbr-501	176	3	show	show	VERB
amfbr-501	176	4	that	that	SCONJ
amfbr-501	176	5	roa	roa	NOUN
amfbr-501	176	6	,	,	PUNCT
amfbr-501	176	7	enterprise	enterprise	NOUN
amfbr-501	176	8	size	size	NOUN
amfbr-501	176	9	(	(	PUNCT
amfbr-501	176	10	size	size	NOUN
amfbr-501	176	11	)	)	PUNCT
amfbr-501	176	12	,	,	PUNCT
amfbr-501	176	13	current	current	ADJ
amfbr-501	176	14	ratio	ratio	NOUN
amfbr-501	176	15	(	(	PUNCT
amfbr-501	176	16	cr	cr	NOUN
amfbr-501	176	17	)	)	PUNCT
amfbr-501	176	18	,	,	PUNCT
amfbr-501	176	19	and	and	CCONJ
amfbr-501	176	20	accounts	account	VERB
amfbr-501	176	21	receivable	receivable	ADJ
amfbr-501	176	22	turnover	turnover	NOUN
amfbr-501	176	23	(	(	PUNCT
amfbr-501	176	24	turnover	turnover	NOUN
amfbr-501	176	25	)	)	PUNCT
amfbr-501	176	26	are	be	AUX
amfbr-501	176	27	positively	positively	ADV
amfbr-501	176	28	correlated	correlate	VERB
amfbr-501	176	29	with	with	ADP
amfbr-501	176	30	the	the	DET
amfbr-501	176	31	stock	stock	NOUN
amfbr-501	176	32	price	price	NOUN
amfbr-501	176	33	,	,	PUNCT
amfbr-501	176	34	with	with	ADP
amfbr-501	176	35	an	an	DET
amfbr-501	176	36	explanation	explanation	NOUN
amfbr-501	176	37	level	level	NOUN
amfbr-501	176	38	of	of	ADP
amfbr-501	176	39	48.47	48.47	NUM
amfbr-501	176	40	%	%	NOUN
amfbr-501	176	41	.	.	PUNCT
amfbr-501	177	1	capital	capital	NOUN
amfbr-501	177	2	structure	structure	NOUN
amfbr-501	177	3	(	(	PUNCT
amfbr-501	177	4	lv	lv	PROPN
amfbr-501	177	5	)	)	PUNCT
amfbr-501	177	6	copyright	copyright	NOUN
amfbr-501	178	1	©	©	PROPN
amfbr-501	178	2	cc	cc	PROPN
amfbr-501	178	3	-	-	PUNCT
amfbr-501	178	4	by	by	ADP
amfbr-501	178	5	-	-	PUNCT
amfbr-501	178	6	nc	nc	PROPN
amfbr-501	178	7	2020	2020	NUM
amfbr-501	178	8	,	,	PUNCT
amfbr-501	178	9	cribfb	cribfb	PROPN
amfbr-501	178	10	|	|	ADV
amfbr-501	178	11	amfbr	amfbr	ADJ
amfbr-501	178	12	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	178	13	american	american	PROPN
amfbr-501	178	14	finance	finance	PROPN
amfbr-501	178	15	&	&	CCONJ
amfbr-501	178	16	banking	banking	PROPN
amfbr-501	178	17	review	review	PROPN
amfbr-501	178	18	vol	vol	NOUN
amfbr-501	178	19	.	.	PROPN
amfbr-501	179	1	5	5	NUM
amfbr-501	179	2	,	,	PUNCT
amfbr-501	179	3	no	no	INTJ
amfbr-501	179	4	.	.	NOUN
amfbr-501	179	5	1	1	NUM
amfbr-501	179	6	;	;	PUNCT
amfbr-501	179	7	2020	2020	NUM
amfbr-501	179	8	6	6	NUM
amfbr-501	179	9	does	do	AUX
amfbr-501	179	10	not	not	PART
amfbr-501	179	11	affect	affect	VERB
amfbr-501	179	12	stock	stock	NOUN
amfbr-501	179	13	prices	price	NOUN
amfbr-501	179	14	.	.	PUNCT
amfbr-501	180	1	based	base	VERB
amfbr-501	180	2	on	on	ADP
amfbr-501	180	3	the	the	DET
amfbr-501	180	4	research	research	NOUN
amfbr-501	180	5	results	result	NOUN
amfbr-501	180	6	,	,	PUNCT
amfbr-501	180	7	the	the	DET
amfbr-501	180	8	authors	author	NOUN
amfbr-501	180	9	propose	propose	VERB
amfbr-501	180	10	some	some	DET
amfbr-501	180	11	recommendations	recommendation	NOUN
amfbr-501	180	12	for	for	ADP
amfbr-501	180	13	investors	investor	NOUN
amfbr-501	180	14	and	and	CCONJ
amfbr-501	180	15	enterprises	enterprise	NOUN
amfbr-501	180	16	and	and	CCONJ
amfbr-501	180	17	suggest	suggest	VERB
amfbr-501	180	18	other	other	ADJ
amfbr-501	180	19	research	research	NOUN
amfbr-501	180	20	directions	direction	NOUN
amfbr-501	180	21	as	as	ADV
amfbr-501	180	22	well	well	ADV
amfbr-501	180	23	as	as	ADP
amfbr-501	180	24	adding	add	VERB
amfbr-501	180	25	new	new	ADJ
amfbr-501	180	26	factors	factor	NOUN
amfbr-501	180	27	to	to	ADP
amfbr-501	180	28	the	the	DET
amfbr-501	180	29	stock	stock	NOUN
amfbr-501	180	30	price	price	NOUN
amfbr-501	180	31	.	.	PUNCT
amfbr-501	181	1	abayadeera	abayadeera	PROPN
amfbr-501	181	2	(	(	PUNCT
amfbr-501	181	3	2010	2010	NUM
amfbr-501	181	4	)	)	PUNCT
amfbr-501	181	5	tested	test	VERB
amfbr-501	181	6	for	for	ADP
amfbr-501	181	7	the	the	DET
amfbr-501	181	8	value	value	NOUN
amfbr-501	181	9	relevance	relevance	NOUN
amfbr-501	181	10	of	of	ADP
amfbr-501	181	11	financial	financial	ADJ
amfbr-501	181	12	and	and	CCONJ
amfbr-501	181	13	non	non	ADJ
amfbr-501	181	14	-	-	ADJ
amfbr-501	181	15	financial	financial	ADJ
amfbr-501	181	16	information	information	NOUN
amfbr-501	181	17	in	in	ADP
amfbr-501	181	18	high	high	ADJ
amfbr-501	181	19	-	-	PUNCT
amfbr-501	181	20	tech	tech	NOUN
amfbr-501	181	21	industries	industry	NOUN
amfbr-501	181	22	in	in	ADP
amfbr-501	181	23	australia	australia	PROPN
amfbr-501	181	24	with	with	ADP
amfbr-501	181	25	a	a	DET
amfbr-501	181	26	sample	sample	NOUN
amfbr-501	181	27	size	size	NOUN
amfbr-501	181	28	of	of	ADP
amfbr-501	181	29	91	91	NUM
amfbr-501	181	30	companies	company	NOUN
amfbr-501	181	31	running	run	VERB
amfbr-501	181	32	through	through	ADP
amfbr-501	181	33	various	various	ADJ
amfbr-501	181	34	sectors	sector	NOUN
amfbr-501	181	35	of	of	ADP
amfbr-501	181	36	the	the	DET
amfbr-501	181	37	australian	australian	ADJ
amfbr-501	181	38	economy	economy	NOUN
amfbr-501	181	39	.	.	PUNCT
amfbr-501	182	1	his	his	PRON
amfbr-501	182	2	studies	study	NOUN
amfbr-501	182	3	showed	show	VERB
amfbr-501	182	4	that	that	SCONJ
amfbr-501	182	5	value	value	NOUN
amfbr-501	182	6	relevance	relevance	NOUN
amfbr-501	182	7	declined	decline	VERB
amfbr-501	182	8	in	in	ADP
amfbr-501	182	9	earnings	earning	NOUN
amfbr-501	182	10	but	but	CCONJ
amfbr-501	182	11	increase	increase	VERB
amfbr-501	182	12	in	in	ADP
amfbr-501	182	13	book	book	NOUN
amfbr-501	182	14	value	value	NOUN
amfbr-501	182	15	and	and	CCONJ
amfbr-501	182	16	the	the	DET
amfbr-501	182	17	book	book	NOUN
amfbr-501	182	18	value	value	NOUN
amfbr-501	182	19	is	be	AUX
amfbr-501	182	20	the	the	DET
amfbr-501	182	21	most	most	ADV
amfbr-501	182	22	significant	significant	ADJ
amfbr-501	182	23	factor	factor	NOUN
amfbr-501	182	24	and	and	CCONJ
amfbr-501	182	25	earnings	earning	NOUN
amfbr-501	182	26	are	be	AUX
amfbr-501	182	27	the	the	DET
amfbr-501	182	28	least	least	ADV
amfbr-501	182	29	significant	significant	ADJ
amfbr-501	182	30	factor	factor	NOUN
amfbr-501	182	31	in	in	ADP
amfbr-501	182	32	deciding	decide	VERB
amfbr-501	182	33	equity	equity	NOUN
amfbr-501	182	34	share	share	NOUN
amfbr-501	182	35	investment	investment	NOUN
amfbr-501	182	36	in	in	ADP
amfbr-501	182	37	high	high	ADJ
amfbr-501	182	38	-	-	PUNCT
amfbr-501	182	39	tech	tech	NOUN
amfbr-501	182	40	industries	industry	NOUN
amfbr-501	182	41	in	in	ADP
amfbr-501	182	42	australia	australia	PROPN
amfbr-501	182	43	.	.	PUNCT
amfbr-501	183	1	king	king	PROPN
amfbr-501	183	2	&	&	CCONJ
amfbr-501	183	3	langli	langli	PROPN
amfbr-501	183	4	(	(	PUNCT
amfbr-501	183	5	1998	1998	NUM
amfbr-501	183	6	)	)	PUNCT
amfbr-501	183	7	examined	examine	VERB
amfbr-501	183	8	accounting	accounting	NOUN
amfbr-501	183	9	diversity	diversity	NOUN
amfbr-501	183	10	and	and	CCONJ
amfbr-501	183	11	firm	firm	ADJ
amfbr-501	183	12	valuation	valuation	NOUN
amfbr-501	183	13	carried	carry	VERB
amfbr-501	183	14	out	out	ADP
amfbr-501	183	15	a	a	DET
amfbr-501	183	16	study	study	NOUN
amfbr-501	183	17	on	on	ADP
amfbr-501	183	18	the	the	DET
amfbr-501	183	19	relationship	relationship	NOUN
amfbr-501	183	20	between	between	ADP
amfbr-501	183	21	financial	financial	ADJ
amfbr-501	183	22	accounting	accounting	NOUN
amfbr-501	183	23	information	information	NOUN
amfbr-501	183	24	(	(	PUNCT
amfbr-501	183	25	book	book	NOUN
amfbr-501	183	26	value	value	NOUN
amfbr-501	183	27	of	of	ADP
amfbr-501	183	28	the	the	DET
amfbr-501	183	29	equity	equity	NOUN
amfbr-501	183	30	and	and	CCONJ
amfbr-501	183	31	the	the	DET
amfbr-501	183	32	earnings	earning	NOUN
amfbr-501	183	33	per	per	ADP
amfbr-501	183	34	share	share	NOUN
amfbr-501	183	35	)	)	PUNCT
amfbr-501	183	36	and	and	CCONJ
amfbr-501	183	37	the	the	DET
amfbr-501	183	38	stock	stock	NOUN
amfbr-501	183	39	prices	price	NOUN
amfbr-501	183	40	of	of	ADP
amfbr-501	183	41	listed	list	VERB
amfbr-501	183	42	companies	company	NOUN
amfbr-501	183	43	in	in	ADP
amfbr-501	183	44	three	three	NUM
amfbr-501	183	45	european	european	ADJ
amfbr-501	183	46	countries	country	NOUN
amfbr-501	183	47	,	,	PUNCT
amfbr-501	183	48	germany	germany	PROPN
amfbr-501	183	49	,	,	PUNCT
amfbr-501	183	50	norway	norway	PROPN
amfbr-501	183	51	and	and	CCONJ
amfbr-501	183	52	the	the	DET
amfbr-501	183	53	united	united	ADJ
amfbr-501	183	54	kingdom	kingdom	PROPN
amfbr-501	183	55	.	.	PUNCT
amfbr-501	184	1	the	the	DET
amfbr-501	184	2	results	result	NOUN
amfbr-501	184	3	of	of	ADP
amfbr-501	184	4	their	their	PRON
amfbr-501	184	5	study	study	NOUN
amfbr-501	184	6	revealed	reveal	VERB
amfbr-501	184	7	that	that	SCONJ
amfbr-501	184	8	both	both	CCONJ
amfbr-501	184	9	the	the	DET
amfbr-501	184	10	book	book	NOUN
amfbr-501	184	11	value	value	NOUN
amfbr-501	184	12	and	and	CCONJ
amfbr-501	184	13	the	the	DET
amfbr-501	184	14	earnings	earning	NOUN
amfbr-501	184	15	per	per	ADP
amfbr-501	184	16	share	share	NOUN
amfbr-501	184	17	have	have	VERB
amfbr-501	184	18	significant	significant	ADJ
amfbr-501	184	19	relation	relation	NOUN
amfbr-501	184	20	with	with	ADP
amfbr-501	184	21	the	the	DET
amfbr-501	184	22	stock	stock	NOUN
amfbr-501	184	23	price	price	NOUN
amfbr-501	184	24	and	and	CCONJ
amfbr-501	184	25	hence	hence	ADV
amfbr-501	184	26	equity	equity	NOUN
amfbr-501	184	27	investment	investment	NOUN
amfbr-501	184	28	decision	decision	NOUN
amfbr-501	184	29	.	.	PUNCT
amfbr-501	185	1	investigating	investigate	VERB
amfbr-501	185	2	the	the	DET
amfbr-501	185	3	difference	difference	NOUN
amfbr-501	185	4	between	between	ADP
amfbr-501	185	5	the	the	DET
amfbr-501	185	6	inspected	inspect	VERB
amfbr-501	185	7	countries	country	NOUN
amfbr-501	185	8	they	they	PRON
amfbr-501	185	9	found	find	VERB
amfbr-501	185	10	that	that	DET
amfbr-501	185	11	book	book	NOUN
amfbr-501	185	12	value	value	NOUN
amfbr-501	185	13	was	be	AUX
amfbr-501	185	14	more	more	ADV
amfbr-501	185	15	relevant	relevant	ADJ
amfbr-501	185	16	in	in	ADP
amfbr-501	185	17	germany	germany	PROPN
amfbr-501	185	18	and	and	CCONJ
amfbr-501	185	19	norway	norway	PROPN
amfbr-501	185	20	,	,	PUNCT
amfbr-501	185	21	whereas	whereas	SCONJ
amfbr-501	185	22	earnings	earning	NOUN
amfbr-501	185	23	per	per	ADP
amfbr-501	185	24	share	share	NOUN
amfbr-501	185	25	were	be	AUX
amfbr-501	185	26	the	the	DET
amfbr-501	185	27	more	more	ADV
amfbr-501	185	28	relevant	relevant	ADJ
amfbr-501	185	29	factor	factor	NOUN
amfbr-501	185	30	in	in	ADP
amfbr-501	185	31	the	the	DET
amfbr-501	185	32	united	united	ADJ
amfbr-501	185	33	kingdom	kingdom	PROPN
amfbr-501	185	34	.	.	PUNCT
amfbr-501	186	1	omoye	omoye	NOUN
amfbr-501	186	2	&	&	CCONJ
amfbr-501	186	3	eriki	eriki	PROPN
amfbr-501	186	4	.	.	PUNCT
amfbr-501	187	1	(	(	PUNCT
amfbr-501	187	2	2014	2014	NUM
amfbr-501	187	3	)	)	PUNCT
amfbr-501	187	4	examined	examine	VERB
amfbr-501	187	5	the	the	DET
amfbr-501	187	6	effect	effect	NOUN
amfbr-501	187	7	of	of	ADP
amfbr-501	187	8	corporate	corporate	ADJ
amfbr-501	187	9	governance	governance	NOUN
amfbr-501	187	10	mechanism	mechanism	NOUN
amfbr-501	187	11	on	on	ADP
amfbr-501	187	12	earnings	earning	NOUN
amfbr-501	187	13	management	management	NOUN
amfbr-501	187	14	of	of	ADP
amfbr-501	187	15	130	130	NUM
amfbr-501	187	16	listed	list	VERB
amfbr-501	187	17	companies	company	NOUN
amfbr-501	187	18	in	in	ADP
amfbr-501	187	19	nigeria	nigeria	PROPN
amfbr-501	187	20	over	over	ADP
amfbr-501	187	21	the	the	DET
amfbr-501	187	22	period	period	NOUN
amfbr-501	187	23	2005	2005	NUM
amfbr-501	187	24	-	-	SYM
amfbr-501	187	25	2010	2010	NUM
amfbr-501	187	26	.	.	PUNCT
amfbr-501	188	1	the	the	DET
amfbr-501	188	2	study	study	NOUN
amfbr-501	188	3	revealed	reveal	VERB
amfbr-501	188	4	that	that	SCONJ
amfbr-501	188	5	companies	company	NOUN
amfbr-501	188	6	in	in	ADP
amfbr-501	188	7	nigeria	nigeria	PROPN
amfbr-501	188	8	prefer	prefer	VERB
amfbr-501	188	9	to	to	PART
amfbr-501	188	10	use	use	VERB
amfbr-501	188	11	high	high	ADJ
amfbr-501	188	12	earnings	earning	NOUN
amfbr-501	188	13	management	management	NOUN
amfbr-501	188	14	practices	practice	NOUN
amfbr-501	188	15	.	.	PUNCT
amfbr-501	189	1	the	the	DET
amfbr-501	189	2	study	study	NOUN
amfbr-501	189	3	also	also	ADV
amfbr-501	189	4	showed	show	VERB
amfbr-501	189	5	that	that	SCONJ
amfbr-501	189	6	board	board	NOUN
amfbr-501	189	7	independence	independence	NOUN
amfbr-501	189	8	has	have	VERB
amfbr-501	189	9	significant	significant	ADJ
amfbr-501	189	10	positive	positive	ADJ
amfbr-501	189	11	influence	influence	NOUN
amfbr-501	189	12	on	on	ADP
amfbr-501	189	13	the	the	DET
amfbr-501	189	14	probability	probability	NOUN
amfbr-501	189	15	of	of	ADP
amfbr-501	189	16	companies	company	NOUN
amfbr-501	189	17	that	that	PRON
amfbr-501	189	18	adopt	adopt	VERB
amfbr-501	189	19	high	high	ADJ
amfbr-501	189	20	earnings	earning	NOUN
amfbr-501	189	21	management	management	NOUN
amfbr-501	189	22	.	.	PUNCT
amfbr-501	190	1	muhammed	muhammed	PROPN
amfbr-501	190	2	(	(	PUNCT
amfbr-501	190	3	2014	2014	NUM
amfbr-501	190	4	)	)	PUNCT
amfbr-501	190	5	investigated	investigate	VERB
amfbr-501	190	6	the	the	DET
amfbr-501	190	7	relationship	relationship	NOUN
amfbr-501	190	8	between	between	ADP
amfbr-501	190	9	some	some	DET
amfbr-501	190	10	sets	set	NOUN
amfbr-501	190	11	of	of	ADP
amfbr-501	190	12	corporate	corporate	ADJ
amfbr-501	190	13	governance	governance	NOUN
amfbr-501	190	14	mechanisms	mechanism	NOUN
amfbr-501	190	15	and	and	CCONJ
amfbr-501	190	16	unethical	unethical	ADJ
amfbr-501	190	17	accounting	accounting	NOUN
amfbr-501	190	18	practice	practice	NOUN
amfbr-501	190	19	of	of	ADP
amfbr-501	190	20	25	25	NUM
amfbr-501	190	21	listed	list	VERB
amfbr-501	190	22	manufacturing	manufacturing	NOUN
amfbr-501	190	23	firms	firm	NOUN
amfbr-501	190	24	in	in	ADP
amfbr-501	190	25	nigeria	nigeria	PROPN
amfbr-501	190	26	.	.	PUNCT
amfbr-501	191	1	the	the	DET
amfbr-501	191	2	study	study	NOUN
amfbr-501	191	3	found	find	VERB
amfbr-501	191	4	that	that	SCONJ
amfbr-501	191	5	board	board	NOUN
amfbr-501	191	6	composition	composition	NOUN
amfbr-501	191	7	,	,	PUNCT
amfbr-501	191	8	institutional	institutional	ADJ
amfbr-501	191	9	shareholding	shareholding	NOUN
amfbr-501	191	10	,	,	PUNCT
amfbr-501	191	11	managerial	managerial	ADJ
amfbr-501	191	12	shareholding	shareholding	NOUN
amfbr-501	191	13	and	and	CCONJ
amfbr-501	191	14	audit	audit	NOUN
amfbr-501	191	15	committee	committee	NOUN
amfbr-501	191	16	significant	significant	ADJ
amfbr-501	191	17	negative	negative	ADJ
amfbr-501	191	18	relationship	relationship	NOUN
amfbr-501	191	19	with	with	ADP
amfbr-501	191	20	earnings	earning	NOUN
amfbr-501	191	21	quality	quality	NOUN
amfbr-501	191	22	.	.	PUNCT
amfbr-501	192	1	augustine	augustine	PROPN
amfbr-501	192	2	(	(	PUNCT
amfbr-501	192	3	2014	2014	NUM
amfbr-501	192	4	)	)	PUNCT
amfbr-501	192	5	examined	examine	VERB
amfbr-501	192	6	the	the	DET
amfbr-501	192	7	effect	effect	NOUN
amfbr-501	192	8	of	of	ADP
amfbr-501	192	9	audit	audit	NOUN
amfbr-501	192	10	quality	quality	NOUN
amfbr-501	192	11	on	on	ADP
amfbr-501	192	12	market	market	NOUN
amfbr-501	192	13	value	value	NOUN
amfbr-501	192	14	per	per	ADP
amfbr-501	192	15	share	share	NOUN
amfbr-501	192	16	(	(	PUNCT
amfbr-501	192	17	mps	mps	PROPN
amfbr-501	192	18	)	)	PUNCT
amfbr-501	192	19	of	of	ADP
amfbr-501	192	20	companies	company	NOUN
amfbr-501	192	21	in	in	ADP
amfbr-501	192	22	nigeria	nigeria	PROPN
amfbr-501	192	23	.	.	PUNCT
amfbr-501	193	1	panel	panel	NOUN
amfbr-501	193	2	data	datum	NOUN
amfbr-501	193	3	were	be	AUX
amfbr-501	193	4	extracted	extract	VERB
amfbr-501	193	5	from	from	ADP
amfbr-501	193	6	the	the	DET
amfbr-501	193	7	annual	annual	ADJ
amfbr-501	193	8	reports	report	NOUN
amfbr-501	193	9	of	of	ADP
amfbr-501	193	10	57	57	NUM
amfbr-501	193	11	companies	company	NOUN
amfbr-501	193	12	quoted	quote	VERB
amfbr-501	193	13	on	on	ADP
amfbr-501	193	14	the	the	DET
amfbr-501	193	15	nigerian	nigerian	ADJ
amfbr-501	193	16	stock	stock	NOUN
amfbr-501	193	17	exchange	exchange	PROPN
amfbr-501	193	18	(	(	PUNCT
amfbr-501	193	19	nse	nse	NOUN
amfbr-501	193	20	)	)	PUNCT
amfbr-501	193	21	from	from	ADP
amfbr-501	193	22	2006	2006	NUM
amfbr-501	193	23	to	to	ADP
amfbr-501	193	24	2011	2011	NUM
amfbr-501	193	25	.	.	PUNCT
amfbr-501	194	1	audit	audit	NOUN
amfbr-501	194	2	quality	quality	NOUN
amfbr-501	194	3	was	be	AUX
amfbr-501	194	4	estimated	estimate	VERB
amfbr-501	194	5	using	use	VERB
amfbr-501	194	6	audit	audit	NOUN
amfbr-501	194	7	firm	firm	ADJ
amfbr-501	194	8	size	size	NOUN
amfbr-501	194	9	,	,	PUNCT
amfbr-501	194	10	audit	audit	NOUN
amfbr-501	194	11	fees	fee	NOUN
amfbr-501	194	12	,	,	PUNCT
amfbr-501	194	13	auditor	auditor	NOUN
amfbr-501	194	14	tenure	tenure	NOUN
amfbr-501	194	15	and	and	CCONJ
amfbr-501	194	16	audit	audit	NOUN
amfbr-501	194	17	client	client	NOUN
amfbr-501	194	18	importance	importance	NOUN
amfbr-501	194	19	.	.	PUNCT
amfbr-501	195	1	the	the	DET
amfbr-501	195	2	results	result	NOUN
amfbr-501	195	3	of	of	ADP
amfbr-501	195	4	the	the	DET
amfbr-501	195	5	multiple	multiple	ADJ
amfbr-501	195	6	regression	regression	NOUN
amfbr-501	195	7	showed	show	VERB
amfbr-501	195	8	that	that	SCONJ
amfbr-501	195	9	audit	audit	NOUN
amfbr-501	195	10	quality	quality	NOUN
amfbr-501	195	11	has	have	VERB
amfbr-501	195	12	significant	significant	ADJ
amfbr-501	195	13	influence	influence	NOUN
amfbr-501	195	14	on	on	ADP
amfbr-501	195	15	the	the	DET
amfbr-501	195	16	mps	mp	NOUN
amfbr-501	195	17	of	of	ADP
amfbr-501	195	18	quoted	quote	VERB
amfbr-501	195	19	companies	company	NOUN
amfbr-501	195	20	in	in	ADP
amfbr-501	195	21	nigeria	nigeria	PROPN
amfbr-501	195	22	.	.	PUNCT
amfbr-501	196	1	adaramola	adaramola	PROPN
amfbr-501	196	2	(	(	PUNCT
amfbr-501	196	3	2014	2014	NUM
amfbr-501	196	4	)	)	PUNCT
amfbr-501	196	5	examined	examine	VERB
amfbr-501	196	6	the	the	DET
amfbr-501	196	7	value	value	NOUN
amfbr-501	196	8	relevance	relevance	NOUN
amfbr-501	196	9	of	of	ADP
amfbr-501	196	10	accounting	account	VERB
amfbr-501	196	11	information	information	NOUN
amfbr-501	196	12	in	in	ADP
amfbr-501	196	13	the	the	DET
amfbr-501	196	14	nigerian	nigerian	ADJ
amfbr-501	196	15	stock	stock	NOUN
amfbr-501	196	16	market	market	NOUN
amfbr-501	196	17	.	.	PUNCT
amfbr-501	197	1	the	the	DET
amfbr-501	197	2	study	study	NOUN
amfbr-501	197	3	used	use	VERB
amfbr-501	197	4	secondary	secondary	ADJ
amfbr-501	197	5	data	datum	NOUN
amfbr-501	197	6	extracted	extract	VERB
amfbr-501	197	7	from	from	ADP
amfbr-501	197	8	the	the	DET
amfbr-501	197	9	annual	annual	ADJ
amfbr-501	197	10	accounts	account	NOUN
amfbr-501	197	11	of	of	ADP
amfbr-501	197	12	57	57	NUM
amfbr-501	197	13	firms	firm	NOUN
amfbr-501	197	14	from	from	ADP
amfbr-501	197	15	1991	1991	NUM
amfbr-501	197	16	to	to	ADP
amfbr-501	197	17	2010	2010	NUM
amfbr-501	197	18	.	.	PUNCT
amfbr-501	198	1	the	the	DET
amfbr-501	198	2	generalized	generalized	ADJ
amfbr-501	198	3	least	least	ADV
amfbr-501	198	4	squared	square	VERB
amfbr-501	198	5	(	(	PUNCT
amfbr-501	198	6	gls	gls	NOUN
amfbr-501	198	7	)	)	PUNCT
amfbr-501	198	8	regression	regression	NOUN
amfbr-501	198	9	method	method	NOUN
amfbr-501	198	10	was	be	AUX
amfbr-501	198	11	employed	employ	VERB
amfbr-501	198	12	and	and	CCONJ
amfbr-501	198	13	the	the	DET
amfbr-501	198	14	result	result	NOUN
amfbr-501	198	15	showed	show	VERB
amfbr-501	198	16	a	a	DET
amfbr-501	198	17	significant	significant	ADJ
amfbr-501	198	18	relationship	relationship	NOUN
amfbr-501	198	19	between	between	ADP
amfbr-501	198	20	accounting	accounting	NOUN
amfbr-501	198	21	information	information	NOUN
amfbr-501	198	22	and	and	CCONJ
amfbr-501	198	23	share	share	NOUN
amfbr-501	198	24	prices	price	NOUN
amfbr-501	198	25	of	of	ADP
amfbr-501	198	26	companies	company	NOUN
amfbr-501	198	27	in	in	ADP
amfbr-501	198	28	nigeria	nigeria	PROPN
amfbr-501	198	29	.	.	PUNCT
amfbr-501	199	1	ajide	ajide	ADV
amfbr-501	199	2	et	et	PROPN
amfbr-501	199	3	al	al	PROPN
amfbr-501	199	4	.	.	PROPN
amfbr-501	200	1	(	(	PUNCT
amfbr-501	200	2	2014	2014	NUM
amfbr-501	200	3	)	)	PUNCT
amfbr-501	200	4	examined	examine	VERB
amfbr-501	200	5	the	the	DET
amfbr-501	200	6	effect	effect	NOUN
amfbr-501	200	7	of	of	ADP
amfbr-501	200	8	earnings	earning	NOUN
amfbr-501	200	9	management	management	NOUN
amfbr-501	200	10	on	on	ADP
amfbr-501	200	11	dividend	dividend	NOUN
amfbr-501	200	12	policy	policy	NOUN
amfbr-501	200	13	in	in	ADP
amfbr-501	200	14	nigeria	nigeria	PROPN
amfbr-501	200	15	for	for	ADP
amfbr-501	200	16	the	the	DET
amfbr-501	200	17	period	period	NOUN
amfbr-501	200	18	2012	2012	NUM
amfbr-501	200	19	.	.	PUNCT
amfbr-501	201	1	the	the	DET
amfbr-501	201	2	findings	finding	NOUN
amfbr-501	201	3	showed	show	VERB
amfbr-501	201	4	that	that	SCONJ
amfbr-501	201	5	earnings	earning	NOUN
amfbr-501	201	6	management	management	NOUN
amfbr-501	201	7	has	have	VERB
amfbr-501	201	8	negative	negative	ADJ
amfbr-501	201	9	relationship	relationship	NOUN
amfbr-501	201	10	with	with	ADP
amfbr-501	201	11	dividend	dividend	NOUN
amfbr-501	201	12	policy	policy	NOUN
amfbr-501	201	13	of	of	ADP
amfbr-501	201	14	a	a	DET
amfbr-501	201	15	firm	firm	NOUN
amfbr-501	201	16	and	and	CCONJ
amfbr-501	201	17	it	it	PRON
amfbr-501	201	18	is	be	AUX
amfbr-501	201	19	not	not	PART
amfbr-501	201	20	significant	significant	ADJ
amfbr-501	201	21	in	in	ADP
amfbr-501	201	22	the	the	DET
amfbr-501	201	23	determination	determination	NOUN
amfbr-501	201	24	of	of	ADP
amfbr-501	201	25	dividend	dividend	NOUN
amfbr-501	201	26	payout	payout	NOUN
amfbr-501	201	27	of	of	ADP
amfbr-501	201	28	every	every	DET
amfbr-501	201	29	firm	firm	NOUN
amfbr-501	201	30	.	.	PUNCT
amfbr-501	202	1	alexandra	alexandra	PROPN
amfbr-501	202	2	(	(	PUNCT
amfbr-501	202	3	2015	2015	NUM
amfbr-501	202	4	)	)	PUNCT
amfbr-501	202	5	investigated	investigate	VERB
amfbr-501	202	6	the	the	DET
amfbr-501	202	7	level	level	NOUN
amfbr-501	202	8	of	of	ADP
amfbr-501	202	9	income	income	NOUN
amfbr-501	202	10	smoothing	smoothing	NOUN
amfbr-501	202	11	and	and	CCONJ
amfbr-501	202	12	its	its	PRON
amfbr-501	202	13	impact	impact	NOUN
amfbr-501	202	14	on	on	ADP
amfbr-501	202	15	the	the	DET
amfbr-501	202	16	in	in	ADP
amfbr-501	202	17	formativeness	formativeness	NOUN
amfbr-501	202	18	of	of	ADP
amfbr-501	202	19	earnings	earning	NOUN
amfbr-501	202	20	in	in	ADP
amfbr-501	202	21	united	united	PROPN
amfbr-501	202	22	kingdom	kingdom	PROPN
amfbr-501	202	23	,	,	PUNCT
amfbr-501	202	24	france	france	PROPN
amfbr-501	202	25	and	and	CCONJ
amfbr-501	202	26	the	the	DET
amfbr-501	202	27	netherlands	netherlands	PROPN
amfbr-501	202	28	.	.	PUNCT
amfbr-501	203	1	the	the	DET
amfbr-501	203	2	results	result	NOUN
amfbr-501	203	3	showed	show	VERB
amfbr-501	203	4	that	that	SCONJ
amfbr-501	203	5	companies	company	NOUN
amfbr-501	203	6	in	in	ADP
amfbr-501	203	7	united	united	PROPN
amfbr-501	203	8	kingdom	kingdom	PROPN
amfbr-501	203	9	show	show	VERB
amfbr-501	203	10	less	less	ADJ
amfbr-501	203	11	smooth	smooth	ADJ
amfbr-501	203	12	earnings	earning	NOUN
amfbr-501	203	13	compared	compare	VERB
amfbr-501	203	14	to	to	ADP
amfbr-501	203	15	companies	company	NOUN
amfbr-501	203	16	in	in	ADP
amfbr-501	203	17	france	france	PROPN
amfbr-501	203	18	and	and	CCONJ
amfbr-501	203	19	the	the	DET
amfbr-501	203	20	netherlands	netherlands	PROPN
amfbr-501	203	21	.	.	PUNCT
amfbr-501	204	1	junjie	junjie	PROPN
amfbr-501	204	2	gang	gang	PROPN
amfbr-501	204	3	&	&	CCONJ
amfbr-501	204	4	chao	chao	PROPN
amfbr-501	204	5	(	(	PUNCT
amfbr-501	204	6	2013	2013	NUM
amfbr-501	204	7	)	)	PUNCT
amfbr-501	204	8	empirically	empirically	ADV
amfbr-501	204	9	analyzed	analyze	VERB
amfbr-501	204	10	the	the	DET
amfbr-501	204	11	relationship	relationship	NOUN
amfbr-501	204	12	between	between	ADP
amfbr-501	204	13	accounting	accounting	NOUN
amfbr-501	204	14	information	information	NOUN
amfbr-501	204	15	and	and	CCONJ
amfbr-501	204	16	stock	stock	NOUN
amfbr-501	204	17	price	price	NOUN
amfbr-501	204	18	with	with	ADP
amfbr-501	204	19	a	a	DET
amfbr-501	204	20	few	few	ADJ
amfbr-501	204	21	accounting	accounting	NOUN
amfbr-501	204	22	information	information	NOUN
amfbr-501	204	23	indexes	index	NOUN
amfbr-501	204	24	.	.	PUNCT
amfbr-501	205	1	the	the	DET
amfbr-501	205	2	results	result	NOUN
amfbr-501	205	3	,	,	PUNCT
amfbr-501	205	4	based	base	VERB
amfbr-501	205	5	on	on	ADP
amfbr-501	205	6	60	60	NUM
amfbr-501	205	7	listed	list	VERB
amfbr-501	205	8	companies	company	NOUN
amfbr-501	205	9	in	in	ADP
amfbr-501	205	10	shanghai	shanghai	PROPN
amfbr-501	205	11	stock	stock	PROPN
amfbr-501	205	12	exchange	exchange	PROPN
amfbr-501	205	13	for	for	ADP
amfbr-501	205	14	2011	2011	NUM
amfbr-501	205	15	,	,	PUNCT
amfbr-501	205	16	reveal	reveal	VERB
amfbr-501	205	17	:	:	PUNCT
amfbr-501	205	18	(	(	PUNCT
amfbr-501	205	19	1	1	X
amfbr-501	205	20	)	)	PUNCT
amfbr-501	205	21	positive	positive	ADJ
amfbr-501	205	22	relationship	relationship	NOUN
amfbr-501	205	23	exists	exist	VERB
amfbr-501	205	24	between	between	ADP
amfbr-501	205	25	accounting	accounting	NOUN
amfbr-501	205	26	information	information	NOUN
amfbr-501	205	27	and	and	CCONJ
amfbr-501	205	28	stock	stock	NOUN
amfbr-501	205	29	price	price	NOUN
amfbr-501	205	30	,	,	PUNCT
amfbr-501	205	31	but	but	CCONJ
amfbr-501	205	32	the	the	DET
amfbr-501	205	33	significant	significant	ADJ
amfbr-501	205	34	degree	degree	NOUN
amfbr-501	205	35	varies	vary	VERB
amfbr-501	205	36	;	;	PUNCT
amfbr-501	205	37	(	(	PUNCT
amfbr-501	205	38	2	2	X
amfbr-501	205	39	)	)	PUNCT
amfbr-501	205	40	earnings	earning	NOUN
amfbr-501	205	41	per	per	ADP
amfbr-501	205	42	share	share	NOUN
amfbr-501	205	43	and	and	CCONJ
amfbr-501	205	44	return	return	VERB
amfbr-501	205	45	on	on	ADP
amfbr-501	205	46	equity	equity	NOUN
amfbr-501	205	47	have	have	VERB
amfbr-501	205	48	the	the	DET
amfbr-501	205	49	most	most	ADV
amfbr-501	205	50	significant	significant	ADJ
amfbr-501	205	51	correlation	correlation	NOUN
amfbr-501	205	52	.	.	PUNCT
amfbr-501	206	1	ngoc	ngoc	PROPN
amfbr-501	206	2	et	et	PROPN
amfbr-501	206	3	al	al	PROPN
amfbr-501	206	4	.	.	PROPN
amfbr-501	207	1	(	(	PUNCT
amfbr-501	207	2	2017	2017	NUM
amfbr-501	207	3	)	)	PUNCT
amfbr-501	207	4	analyzed	analyze	VERB
amfbr-501	207	5	the	the	DET
amfbr-501	207	6	relationship	relationship	NOUN
amfbr-501	207	7	between	between	ADP
amfbr-501	207	8	accounting	accounting	NOUN
amfbr-501	207	9	information	information	NOUN
amfbr-501	207	10	in	in	ADP
amfbr-501	207	11	the	the	DET
amfbr-501	207	12	financial	financial	ADJ
amfbr-501	207	13	statements	statement	NOUN
amfbr-501	207	14	and	and	CCONJ
amfbr-501	207	15	the	the	DET
amfbr-501	207	16	stock	stock	NOUN
amfbr-501	207	17	returns	return	NOUN
amfbr-501	207	18	of	of	ADP
amfbr-501	207	19	listed	list	VERB
amfbr-501	207	20	firms	firm	NOUN
amfbr-501	207	21	in	in	ADP
amfbr-501	207	22	vietnam	vietnam	PROPN
amfbr-501	207	23	stock	stock	NOUN
amfbr-501	207	24	market	market	NOUN
amfbr-501	207	25	.	.	PUNCT
amfbr-501	208	1	using	use	VERB
amfbr-501	208	2	ols	ol	NOUN
amfbr-501	208	3	,	,	PUNCT
amfbr-501	208	4	fem	fem	PROPN
amfbr-501	208	5	,	,	PUNCT
amfbr-501	208	6	rem	rem	PROPN
amfbr-501	208	7	,	,	PUNCT
amfbr-501	208	8	gls	gls	NOUN
amfbr-501	208	9	,	,	PUNCT
amfbr-501	208	10	and	and	CCONJ
amfbr-501	208	11	gmm	gmm	PROPN
amfbr-501	208	12	regression	regression	NOUN
amfbr-501	208	13	models	model	NOUN
amfbr-501	208	14	,	,	PUNCT
amfbr-501	208	15	the	the	DET
amfbr-501	208	16	study	study	NOUN
amfbr-501	208	17	examines	examine	VERB
amfbr-501	208	18	the	the	DET
amfbr-501	208	19	relationship	relationship	NOUN
amfbr-501	208	20	of	of	ADP
amfbr-501	208	21	earnings	earning	NOUN
amfbr-501	208	22	,	,	PUNCT
amfbr-501	208	23	volatility	volatility	NOUN
amfbr-501	208	24	in	in	ADP
amfbr-501	208	25	the	the	DET
amfbr-501	208	26	rate	rate	NOUN
amfbr-501	208	27	of	of	ADP
amfbr-501	208	28	return	return	NOUN
amfbr-501	208	29	,	,	PUNCT
amfbr-501	208	30	size	size	NOUN
amfbr-501	208	31	,	,	PUNCT
amfbr-501	208	32	levering	levering	NOUN
amfbr-501	208	33	ratios	ratio	NOUN
amfbr-501	208	34	and	and	CCONJ
amfbr-501	208	35	growth	growth	NOUN
amfbr-501	208	36	rates	rate	NOUN
amfbr-501	208	37	to	to	ADP
amfbr-501	208	38	the	the	DET
amfbr-501	208	39	stock	stock	NOUN
amfbr-501	208	40	returns	return	NOUN
amfbr-501	208	41	of	of	ADP
amfbr-501	208	42	274	274	NUM
amfbr-501	208	43	firms	firm	NOUN
amfbr-501	208	44	in	in	ADP
amfbr-501	208	45	the	the	DET
amfbr-501	208	46	period	period	NOUN
amfbr-501	208	47	from	from	ADP
amfbr-501	208	48	2012	2012	NUM
amfbr-501	208	49	to	to	ADP
amfbr-501	208	50	2016	2016	NUM
amfbr-501	208	51	.	.	PUNCT
amfbr-501	209	1	findings	finding	NOUN
amfbr-501	209	2	from	from	ADP
amfbr-501	209	3	the	the	DET
amfbr-501	209	4	study	study	NOUN
amfbr-501	209	5	show	show	VERB
amfbr-501	209	6	that	that	SCONJ
amfbr-501	209	7	the	the	DET
amfbr-501	209	8	rate	rate	NOUN
amfbr-501	209	9	of	of	ADP
amfbr-501	209	10	return	return	NOUN
amfbr-501	209	11	,	,	PUNCT
amfbr-501	209	12	the	the	DET
amfbr-501	209	13	change	change	NOUN
amfbr-501	209	14	in	in	ADP
amfbr-501	209	15	the	the	DET
amfbr-501	209	16	rate	rate	NOUN
amfbr-501	209	17	of	of	ADP
amfbr-501	209	18	return	return	NOUN
amfbr-501	209	19	,	,	PUNCT
amfbr-501	209	20	gearing	gear	VERB
amfbr-501	209	21	ratio	ratio	NOUN
amfbr-501	209	22	and	and	CCONJ
amfbr-501	209	23	growth	growth	NOUN
amfbr-501	209	24	rate	rate	NOUN
amfbr-501	209	25	are	be	AUX
amfbr-501	209	26	positively	positively	ADV
amfbr-501	209	27	correlated	correlate	VERB
amfbr-501	209	28	to	to	ADP
amfbr-501	209	29	the	the	DET
amfbr-501	209	30	stock	stock	NOUN
amfbr-501	209	31	returns	return	NOUN
amfbr-501	209	32	,	,	PUNCT
amfbr-501	209	33	while	while	SCONJ
amfbr-501	209	34	the	the	DET
amfbr-501	209	35	size	size	NOUN
amfbr-501	209	36	of	of	ADP
amfbr-501	209	37	firm	firm	NOUN
amfbr-501	209	38	by	by	ADP
amfbr-501	209	39	assets	asset	NOUN
amfbr-501	209	40	is	be	AUX
amfbr-501	209	41	negatively	negatively	ADV
amfbr-501	209	42	related	relate	VERB
amfbr-501	209	43	to	to	ADP
amfbr-501	209	44	stock	stock	NOUN
amfbr-501	209	45	returns	return	NOUN
amfbr-501	209	46	.	.	PUNCT
amfbr-501	210	1	based	base	VERB
amfbr-501	210	2	on	on	ADP
amfbr-501	210	3	the	the	DET
amfbr-501	210	4	research	research	NOUN
amfbr-501	210	5	’s	’s	PART
amfbr-501	210	6	results	result	NOUN
amfbr-501	210	7	,	,	PUNCT
amfbr-501	210	8	the	the	DET
amfbr-501	210	9	authors	author	NOUN
amfbr-501	210	10	also	also	ADV
amfbr-501	210	11	provide	provide	VERB
amfbr-501	210	12	some	some	DET
amfbr-501	210	13	recommendations	recommendation	NOUN
amfbr-501	210	14	for	for	ADP
amfbr-501	210	15	investors	investor	NOUN
amfbr-501	210	16	,	,	PUNCT
amfbr-501	210	17	firm	firm	ADJ
amfbr-501	210	18	management	management	NOUN
amfbr-501	210	19	and	and	CCONJ
amfbr-501	210	20	policy	policy	NOUN
amfbr-501	210	21	makers	maker	NOUN
amfbr-501	210	22	.	.	PUNCT
amfbr-501	211	1	mgbame	mgbame	PROPN
amfbr-501	211	2	&	&	CCONJ
amfbr-501	211	3	ohiorenuan	ohiorenuan	PROPN
amfbr-501	211	4	(	(	PUNCT
amfbr-501	211	5	2013	2013	NUM
amfbr-501	211	6	)	)	PUNCT
amfbr-501	211	7	ascertained	ascertain	VERB
amfbr-501	211	8	if	if	SCONJ
amfbr-501	211	9	accounting	accounting	NOUN
amfbr-501	211	10	information	information	NOUN
amfbr-501	211	11	contributes	contribute	VERB
amfbr-501	211	12	to	to	ADP
amfbr-501	211	13	stock	stock	NOUN
amfbr-501	211	14	volatility	volatility	NOUN
amfbr-501	211	15	in	in	ADP
amfbr-501	211	16	the	the	DET
amfbr-501	211	17	nigerian	nigerian	ADJ
amfbr-501	211	18	capital	capital	NOUN
amfbr-501	211	19	market	market	NOUN
amfbr-501	211	20	.	.	PUNCT
amfbr-501	212	1	specifically	specifically	ADV
amfbr-501	212	2	,	,	PUNCT
amfbr-501	212	3	the	the	DET
amfbr-501	212	4	study	study	NOUN
amfbr-501	212	5	examines	examine	VERB
amfbr-501	212	6	if	if	SCONJ
amfbr-501	212	7	book	book	NOUN
amfbr-501	212	8	value	value	NOUN
amfbr-501	212	9	per	per	ADP
amfbr-501	212	10	share	share	NOUN
amfbr-501	212	11	,	,	PUNCT
amfbr-501	212	12	dividend	dividend	VERB
amfbr-501	212	13	per	per	ADP
amfbr-501	212	14	share	share	NOUN
amfbr-501	212	15	and	and	CCONJ
amfbr-501	212	16	earnings	earning	NOUN
amfbr-501	212	17	per	per	ADP
amfbr-501	212	18	share	share	NOUN
amfbr-501	212	19	have	have	VERB
amfbr-501	212	20	a	a	DET
amfbr-501	212	21	sign	sign	NOUN
amfbr-501	212	22	effect	effect	NOUN
amfbr-501	212	23	on	on	ADP
amfbr-501	212	24	stock	stock	NOUN
amfbr-501	212	25	volatility	volatility	NOUN
amfbr-501	212	26	in	in	ADP
amfbr-501	212	27	nigeria	nigeria	PROPN
amfbr-501	212	28	.	.	PUNCT
amfbr-501	213	1	to	to	PART
amfbr-501	213	2	capture	capture	VERB
amfbr-501	213	3	stock	stock	NOUN
amfbr-501	213	4	returns	return	NOUN
amfbr-501	213	5	volatility	volatility	NOUN
amfbr-501	213	6	clustering	clustering	NOUN
amfbr-501	213	7	,	,	PUNCT
amfbr-501	213	8	leptokurtosis	leptokurtosis	NOUN
amfbr-501	213	9	and	and	CCONJ
amfbr-501	213	10	leverage	leverage	NOUN
amfbr-501	213	11	effects	effect	NOUN
amfbr-501	213	12	on	on	ADP
amfbr-501	213	13	the	the	DET
amfbr-501	213	14	share	share	NOUN
amfbr-501	213	15	price	price	NOUN
amfbr-501	213	16	series	series	NOUN
amfbr-501	213	17	,	,	PUNCT
amfbr-501	213	18	the	the	DET
amfbr-501	213	19	garch	garch	NOUN
amfbr-501	213	20	models	model	NOUN
amfbr-501	213	21	were	be	AUX
amfbr-501	213	22	used	use	VERB
amfbr-501	213	23	.	.	PUNCT
amfbr-501	214	1	specifically	specifically	ADV
amfbr-501	214	2	,	,	PUNCT
amfbr-501	214	3	the	the	DET
amfbr-501	214	4	garck	garck	NOUN
amfbr-501	214	5	(	(	PUNCT
amfbr-501	214	6	1	1	NUM
amfbr-501	214	7	,	,	PUNCT
amfbr-501	214	8	1	1	NUM
amfbr-501	214	9	)	)	PUNCT
amfbr-501	214	10	,	,	PUNCT
amfbr-501	214	11	tgarch	tgarch	NOUN
amfbr-501	214	12	(	(	PUNCT
amfbr-501	214	13	1	1	NUM
amfbr-501	214	14	,	,	PUNCT
amfbr-501	214	15	1	1	NUM
amfbr-501	214	16	)	)	PUNCT
amfbr-501	214	17	and	and	CCONJ
amfbr-501	214	18	egarch	egarch	NOUN
amfbr-501	214	19	(	(	PUNCT
amfbr-501	214	20	1	1	NUM
amfbr-501	214	21	,	,	PUNCT
amfbr-501	214	22	1	1	NUM
amfbr-501	214	23	)	)	PUNCT
amfbr-501	214	24	were	be	AUX
amfbr-501	214	25	utilized	utilize	VERB
amfbr-501	214	26	.	.	PUNCT
amfbr-501	215	1	using	use	VERB
amfbr-501	215	2	the	the	DET
amfbr-501	215	3	simple	simple	ADJ
amfbr-501	215	4	random	random	ADJ
amfbr-501	215	5	sampling	sampling	NOUN
amfbr-501	215	6	technique	technique	NOUN
amfbr-501	215	7	,	,	PUNCT
amfbr-501	215	8	a	a	DET
amfbr-501	215	9	sample	sample	NOUN
amfbr-501	215	10	size	size	NOUN
amfbr-501	215	11	of	of	ADP
amfbr-501	215	12	10	10	NUM
amfbr-501	215	13	quoted	quote	VERB
amfbr-501	215	14	companies	company	NOUN
amfbr-501	215	15	was	be	AUX
amfbr-501	215	16	selected	select	VERB
amfbr-501	215	17	using	use	VERB
amfbr-501	215	18	the	the	DET
amfbr-501	215	19	simple	simple	ADJ
amfbr-501	215	20	random	random	ADJ
amfbr-501	215	21	sampling	sampling	NOUN
amfbr-501	215	22	technique	technique	NOUN
amfbr-501	215	23	for	for	ADP
amfbr-501	215	24	the	the	DET
amfbr-501	215	25	period	period	NOUN
amfbr-501	215	26	2000	2000	NUM
amfbr-501	215	27	-	-	SYM
amfbr-501	215	28	2010	2010	NUM
amfbr-501	215	29	and	and	CCONJ
amfbr-501	215	30	this	this	PRON
amfbr-501	215	31	gives	give	VERB
amfbr-501	215	32	a	a	DET
amfbr-501	215	33	total	total	NOUN
amfbr-501	215	34	of	of	ADP
amfbr-501	215	35	100	100	NUM
amfbr-501	215	36	company	company	NOUN
amfbr-501	215	37	years	year	NOUN
amfbr-501	215	38	/	/	SYM
amfbr-501	215	39	data	datum	NOUN
amfbr-501	215	40	points	point	NOUN
amfbr-501	215	41	.	.	PUNCT
amfbr-501	216	1	secondary	secondary	ADJ
amfbr-501	216	2	data	datum	NOUN
amfbr-501	216	3	retrieved	retrieve	VERB
amfbr-501	216	4	from	from	ADP
amfbr-501	216	5	the	the	DET
amfbr-501	216	6	financial	financial	ADJ
amfbr-501	216	7	statements	statement	NOUN
amfbr-501	216	8	of	of	ADP
amfbr-501	216	9	the	the	DET
amfbr-501	216	10	sampled	sample	VERB
amfbr-501	216	11	companies	company	NOUN
amfbr-501	216	12	were	be	AUX
amfbr-501	216	13	employed	employ	VERB
amfbr-501	216	14	for	for	ADP
amfbr-501	216	15	the	the	DET
amfbr-501	216	16	study	study	NOUN
amfbr-501	216	17	.	.	PUNCT
amfbr-501	217	1	e	e	X
amfbr-501	217	2	-	-	NOUN
amfbr-501	217	3	views	view	NOUN
amfbr-501	217	4	7.0	7.0	NUM
amfbr-501	217	5	was	be	AUX
amfbr-501	217	6	utilized	utilize	VERB
amfbr-501	217	7	for	for	ADP
amfbr-501	217	8	data	datum	NOUN
amfbr-501	217	9	estimation	estimation	NOUN
amfbr-501	217	10	.	.	PUNCT
amfbr-501	218	1	findings	finding	NOUN
amfbr-501	218	2	reveal	reveal	VERB
amfbr-501	218	3	that	that	SCONJ
amfbr-501	218	4	there	there	PRON
amfbr-501	218	5	are	be	VERB
amfbr-501	218	6	enough	enough	ADJ
amfbr-501	218	7	evidences	evidence	NOUN
amfbr-501	218	8	to	to	PART
amfbr-501	218	9	reject	reject	VERB
amfbr-501	218	10	the	the	DET
amfbr-501	218	11	assumptions	assumption	NOUN
amfbr-501	218	12	of	of	ADP
amfbr-501	218	13	conditional	conditional	ADJ
amfbr-501	218	14	normality	normality	NOUN
amfbr-501	218	15	in	in	ADP
amfbr-501	218	16	stock	stock	NOUN
amfbr-501	218	17	prices	price	NOUN
amfbr-501	218	18	data	datum	NOUN
amfbr-501	218	19	series	series	NOUN
amfbr-501	218	20	and	and	CCONJ
amfbr-501	218	21	accept	accept	VERB
amfbr-501	218	22	the	the	DET
amfbr-501	218	23	existence	existence	NOUN
amfbr-501	218	24	of	of	ADP
amfbr-501	218	25	stock	stock	NOUN
amfbr-501	218	26	volatility	volatility	NOUN
amfbr-501	218	27	in	in	ADP
amfbr-501	218	28	nigerian	nigerian	ADJ
amfbr-501	218	29	stock	stock	NOUN
amfbr-501	218	30	market	market	NOUN
amfbr-501	218	31	.	.	PUNCT
amfbr-501	219	1	in	in	ADP
amfbr-501	219	2	addition	addition	NOUN
amfbr-501	219	3	,	,	PUNCT
amfbr-501	219	4	an	an	DET
amfbr-501	219	5	evaluation	evaluation	NOUN
amfbr-501	219	6	of	of	ADP
amfbr-501	219	7	the	the	DET
amfbr-501	219	8	three	three	NUM
amfbr-501	219	9	models	model	NOUN
amfbr-501	219	10	shows	show	VERB
amfbr-501	219	11	that	that	SCONJ
amfbr-501	219	12	bvs	bvs	PROPN
amfbr-501	219	13	as	as	ADP
amfbr-501	219	14	a	a	DET
amfbr-501	219	15	determinant	determinant	NOUN
amfbr-501	219	16	of	of	ADP
amfbr-501	219	17	stock	stock	NOUN
amfbr-501	219	18	volatility	volatility	NOUN
amfbr-501	219	19	appeared	appear	VERB
amfbr-501	219	20	to	to	PART
amfbr-501	219	21	be	be	AUX
amfbr-501	219	22	significant	significant	ADJ
amfbr-501	219	23	in	in	ADP
amfbr-501	219	24	the	the	DET
amfbr-501	219	25	tgarch	tgarch	NOUN
amfbr-501	219	26	(	(	PUNCT
amfbr-501	219	27	1	1	NUM
amfbr-501	219	28	,	,	PUNCT
amfbr-501	219	29	1	1	NUM
amfbr-501	219	30	)	)	PUNCT
amfbr-501	219	31	and	and	CCONJ
amfbr-501	219	32	egarch	egarch	NOUN
amfbr-501	219	33	(	(	PUNCT
amfbr-501	219	34	1,1	1,1	NUM
amfbr-501	219	35	)	)	PUNCT
amfbr-501	219	36	.	.	PUNCT
amfbr-501	220	1	also	also	ADV
amfbr-501	220	2	eps	eps	PROPN
amfbr-501	220	3	appeared	appear	VERB
amfbr-501	220	4	to	to	PART
amfbr-501	220	5	be	be	AUX
amfbr-501	220	6	significant	significant	ADJ
amfbr-501	220	7	in	in	ADP
amfbr-501	220	8	the	the	DET
amfbr-501	220	9	tgarch	tgarch	NOUN
amfbr-501	220	10	(	(	PUNCT
amfbr-501	220	11	1,1	1,1	NUM
amfbr-501	220	12	)	)	PUNCT
amfbr-501	220	13	and	and	CCONJ
amfbr-501	220	14	egarch-1	egarch-1	PROPN
amfbr-501	220	15	(	(	PUNCT
amfbr-501	220	16	1,1	1,1	NUM
amfbr-501	220	17	)	)	PUNCT
amfbr-501	220	18	while	while	SCONJ
amfbr-501	220	19	dps	dps	NOUN
amfbr-501	220	20	as	as	ADP
amfbr-501	220	21	a	a	DET
amfbr-501	220	22	determinant	determinant	NOUN
amfbr-501	220	23	of	of	ADP
amfbr-501	220	24	stock	stock	NOUN
amfbr-501	220	25	volatility	volatility	NOUN
amfbr-501	220	26	appeared	appear	VERB
amfbr-501	220	27	to	to	PART
amfbr-501	220	28	be	be	AUX
amfbr-501	220	29	significant	significant	ADJ
amfbr-501	220	30	in	in	ADP
amfbr-501	220	31	garch	garch	NOUN
amfbr-501	220	32	(	(	PUNCT
amfbr-501	220	33	1,1	1,1	NUM
amfbr-501	220	34	)	)	PUNCT
amfbr-501	220	35	.	.	PUNCT
amfbr-501	221	1	tgarch	tgarch	NOUN
amfbr-501	221	2	(	(	PUNCT
amfbr-501	221	3	1,1	1,1	NUM
amfbr-501	221	4	)	)	PUNCT
amfbr-501	221	5	and	and	CCONJ
amfbr-501	221	6	egarch	egarch	NOUN
amfbr-501	221	7	(	(	PUNCT
amfbr-501	221	8	1,1	1,1	NUM
amfbr-501	221	9	)	)	PUNCT
amfbr-501	221	10	respectively	respectively	ADV
amfbr-501	221	11	.	.	PUNCT
amfbr-501	222	1	copyright	copyright	NOUN
amfbr-501	222	2	©	©	PROPN
amfbr-501	222	3	cc	cc	PROPN
amfbr-501	222	4	-	-	PUNCT
amfbr-501	222	5	by	by	ADP
amfbr-501	222	6	-	-	PUNCT
amfbr-501	222	7	nc	nc	PROPN
amfbr-501	222	8	2020	2020	NUM
amfbr-501	222	9	,	,	PUNCT
amfbr-501	222	10	cribfb	cribfb	PROPN
amfbr-501	222	11	|	|	ADV
amfbr-501	222	12	amfbr	amfbr	ADJ
amfbr-501	222	13	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	222	14	american	american	PROPN
amfbr-501	222	15	finance	finance	PROPN
amfbr-501	222	16	&	&	CCONJ
amfbr-501	222	17	banking	banking	PROPN
amfbr-501	222	18	review	review	PROPN
amfbr-501	222	19	vol	vol	NOUN
amfbr-501	222	20	.	.	PROPN
amfbr-501	223	1	5	5	NUM
amfbr-501	223	2	,	,	PUNCT
amfbr-501	223	3	no	no	INTJ
amfbr-501	223	4	.	.	NOUN
amfbr-501	223	5	1	1	NUM
amfbr-501	223	6	;	;	PUNCT
amfbr-501	223	7	2020	2020	NUM
amfbr-501	223	8	7	7	NUM
amfbr-501	223	9	gornik	gornik	NOUN
amfbr-501	223	10	-	-	PUNCT
amfbr-501	223	11	tomaszewski	tomaszewski	ADJ
amfbr-501	223	12	,	,	PUNCT
amfbr-501	223	13	&	&	CCONJ
amfbr-501	223	14	jermakowicz	jermakowicz	PROPN
amfbr-501	223	15	(	(	PUNCT
amfbr-501	223	16	2001	2001	NUM
amfbr-501	223	17	)	)	PUNCT
amfbr-501	223	18	investigated	investigate	VERB
amfbr-501	223	19	the	the	DET
amfbr-501	223	20	relationship	relationship	NOUN
amfbr-501	223	21	between	between	ADP
amfbr-501	223	22	the	the	DET
amfbr-501	223	23	book	book	NOUN
amfbr-501	223	24	value	value	NOUN
amfbr-501	223	25	per	per	ADP
amfbr-501	223	26	share	share	NOUN
amfbr-501	223	27	,	,	PUNCT
amfbr-501	223	28	earnings	earning	NOUN
amfbr-501	223	29	per	per	ADP
amfbr-501	223	30	share	share	NOUN
amfbr-501	223	31	,	,	PUNCT
amfbr-501	223	32	and	and	CCONJ
amfbr-501	223	33	stock	stock	NOUN
amfbr-501	223	34	prices	price	NOUN
amfbr-501	223	35	of	of	ADP
amfbr-501	223	36	77	77	NUM
amfbr-501	223	37	stock	stock	NOUN
amfbr-501	223	38	exchange	exchange	NOUN
amfbr-501	223	39	companies	company	NOUN
amfbr-501	223	40	of	of	ADP
amfbr-501	223	41	poland	poland	PROPN
amfbr-501	223	42	between	between	ADP
amfbr-501	223	43	1996	1996	NUM
amfbr-501	223	44	-	-	SYM
amfbr-501	223	45	1998	1998	NUM
amfbr-501	223	46	.	.	PUNCT
amfbr-501	224	1	the	the	DET
amfbr-501	224	2	results	result	NOUN
amfbr-501	224	3	of	of	ADP
amfbr-501	224	4	their	their	PRON
amfbr-501	224	5	study	study	NOUN
amfbr-501	224	6	showed	show	VERB
amfbr-501	224	7	that	that	SCONJ
amfbr-501	224	8	both	both	DET
amfbr-501	224	9	book	book	NOUN
amfbr-501	224	10	value	value	NOUN
amfbr-501	224	11	per	per	ADP
amfbr-501	224	12	share	share	NOUN
amfbr-501	224	13	and	and	CCONJ
amfbr-501	224	14	earnings	earning	NOUN
amfbr-501	224	15	per	per	ADP
amfbr-501	224	16	share	share	NOUN
amfbr-501	224	17	have	have	VERB
amfbr-501	224	18	significant	significant	ADJ
amfbr-501	224	19	and	and	CCONJ
amfbr-501	224	20	strong	strong	ADJ
amfbr-501	224	21	relation	relation	NOUN
amfbr-501	224	22	with	with	ADP
amfbr-501	224	23	stock	stock	NOUN
amfbr-501	224	24	prices	price	NOUN
amfbr-501	224	25	.	.	PUNCT
amfbr-501	225	1	furthermore	furthermore	ADV
amfbr-501	225	2	,	,	PUNCT
amfbr-501	225	3	they	they	PRON
amfbr-501	225	4	stated	state	VERB
amfbr-501	225	5	that	that	SCONJ
amfbr-501	225	6	the	the	DET
amfbr-501	225	7	explanatory	explanatory	ADJ
amfbr-501	225	8	book	book	NOUN
amfbr-501	225	9	value	value	NOUN
amfbr-501	225	10	is	be	AUX
amfbr-501	225	11	stronger	strong	ADJ
amfbr-501	225	12	than	than	ADP
amfbr-501	225	13	that	that	PRON
amfbr-501	225	14	of	of	ADP
amfbr-501	225	15	earnings	earning	NOUN
amfbr-501	225	16	per	per	ADP
amfbr-501	225	17	share	share	NOUN
amfbr-501	225	18	.	.	PUNCT
amfbr-501	226	1	kobana	kobana	PROPN
amfbr-501	226	2	et	et	PROPN
amfbr-501	226	3	al	al	PROPN
amfbr-501	226	4	.	.	PROPN
amfbr-501	227	1	(	(	PUNCT
amfbr-501	227	2	2000	2000	NUM
amfbr-501	227	3	)	)	PUNCT
amfbr-501	227	4	tested	test	VERB
amfbr-501	227	5	the	the	DET
amfbr-501	227	6	relative	relative	ADJ
amfbr-501	227	7	importance	importance	NOUN
amfbr-501	227	8	of	of	ADP
amfbr-501	227	9	the	the	DET
amfbr-501	227	10	financial	financial	ADJ
amfbr-501	227	11	statement	statement	NOUN
amfbr-501	227	12	variables	variable	VERB
amfbr-501	227	13	in	in	ADP
amfbr-501	227	14	explaining	explain	VERB
amfbr-501	227	15	equity	equity	NOUN
amfbr-501	227	16	valuation	valuation	NOUN
amfbr-501	227	17	in	in	ADP
amfbr-501	227	18	canada	canada	PROPN
amfbr-501	227	19	.	.	PUNCT
amfbr-501	228	1	the	the	DET
amfbr-501	228	2	results	result	NOUN
amfbr-501	228	3	of	of	ADP
amfbr-501	228	4	their	their	PRON
amfbr-501	228	5	study	study	NOUN
amfbr-501	228	6	reveal	reveal	VERB
amfbr-501	228	7	that	that	SCONJ
amfbr-501	228	8	the	the	DET
amfbr-501	228	9	most	most	ADV
amfbr-501	228	10	important	important	ADJ
amfbr-501	228	11	financial	financial	ADJ
amfbr-501	228	12	statement	statement	NOUN
amfbr-501	228	13	variables	variable	NOUN
amfbr-501	228	14	in	in	ADP
amfbr-501	228	15	terms	term	NOUN
amfbr-501	228	16	of	of	ADP
amfbr-501	228	17	equity	equity	NOUN
amfbr-501	228	18	valuation	valuation	NOUN
amfbr-501	228	19	in	in	ADP
amfbr-501	228	20	canada	canada	PROPN
amfbr-501	228	21	are	be	AUX
amfbr-501	228	22	book	book	NOUN
amfbr-501	228	23	value	value	NOUN
amfbr-501	228	24	and	and	CCONJ
amfbr-501	228	25	earnings	earning	NOUN
amfbr-501	228	26	related	relate	VERB
amfbr-501	228	27	variables	variable	NOUN
amfbr-501	228	28	.	.	PUNCT
amfbr-501	229	1	3	3	X
amfbr-501	229	2	.	.	X
amfbr-501	229	3	methodology	methodology	NOUN
amfbr-501	229	4	this	this	DET
amfbr-501	229	5	study	study	NOUN
amfbr-501	229	6	used	use	VERB
amfbr-501	229	7	correlation	correlation	NOUN
amfbr-501	229	8	and	and	CCONJ
amfbr-501	229	9	ex	ex	NOUN
amfbr-501	229	10	-	-	ADJ
amfbr-501	229	11	post	post	ADJ
amfbr-501	229	12	facto	facto	X
amfbr-501	229	13	research	research	NOUN
amfbr-501	229	14	design	design	NOUN
amfbr-501	229	15	to	to	PART
amfbr-501	229	16	examine	examine	VERB
amfbr-501	229	17	the	the	DET
amfbr-501	229	18	effect	effect	NOUN
amfbr-501	229	19	of	of	ADP
amfbr-501	229	20	accounting	account	VERB
amfbr-501	229	21	information	information	NOUN
amfbr-501	229	22	on	on	ADP
amfbr-501	229	23	market	market	NOUN
amfbr-501	229	24	value	value	NOUN
amfbr-501	229	25	of	of	ADP
amfbr-501	229	26	quoted	quote	VERB
amfbr-501	229	27	in	in	ADP
amfbr-501	229	28	nigeria	nigeria	PROPN
amfbr-501	229	29	.	.	PUNCT
amfbr-501	230	1	the	the	DET
amfbr-501	230	2	population	population	NOUN
amfbr-501	230	3	of	of	ADP
amfbr-501	230	4	this	this	DET
amfbr-501	230	5	study	study	NOUN
amfbr-501	230	6	consists	consist	VERB
amfbr-501	230	7	of	of	ADP
amfbr-501	230	8	all	all	DET
amfbr-501	230	9	the	the	DET
amfbr-501	230	10	listed	list	VERB
amfbr-501	230	11	manufacturing	manufacturing	NOUN
amfbr-501	230	12	firms	firm	NOUN
amfbr-501	230	13	on	on	ADP
amfbr-501	230	14	the	the	DET
amfbr-501	230	15	nigerian	nigerian	ADJ
amfbr-501	230	16	stock	stock	NOUN
amfbr-501	230	17	exchange	exchange	PROPN
amfbr-501	230	18	and	and	CCONJ
amfbr-501	230	19	have	have	VERB
amfbr-501	230	20	complete	complete	ADJ
amfbr-501	230	21	financial	financial	ADJ
amfbr-501	230	22	records	record	NOUN
amfbr-501	230	23	on	on	ADP
amfbr-501	230	24	their	their	PRON
amfbr-501	230	25	websites	website	NOUN
amfbr-501	230	26	or	or	CCONJ
amfbr-501	230	27	nigerian	nigerian	ADJ
amfbr-501	230	28	stock	stock	NOUN
amfbr-501	230	29	exchange	exchange	NOUN
amfbr-501	230	30	for	for	ADP
amfbr-501	230	31	the	the	DET
amfbr-501	230	32	period	period	NOUN
amfbr-501	230	33	of	of	ADP
amfbr-501	230	34	2008	2008	NUM
amfbr-501	230	35	–	–	PUNCT
amfbr-501	230	36	2017	2017	NUM
amfbr-501	230	37	.	.	PUNCT
amfbr-501	231	1	the	the	DET
amfbr-501	231	2	data	datum	NOUN
amfbr-501	231	3	was	be	AUX
amfbr-501	231	4	obtained	obtain	VERB
amfbr-501	231	5	from	from	ADP
amfbr-501	231	6	the	the	DET
amfbr-501	231	7	annual	annual	ADJ
amfbr-501	231	8	reports	report	NOUN
amfbr-501	231	9	and	and	CCONJ
amfbr-501	231	10	accounts	account	NOUN
amfbr-501	231	11	of	of	ADP
amfbr-501	231	12	manufacturing	manufacturing	NOUN
amfbr-501	231	13	firms	firm	NOUN
amfbr-501	231	14	.	.	PUNCT
amfbr-501	232	1	model	model	NOUN
amfbr-501	232	2	specification	specification	NOUN
amfbr-501	232	3	in	in	ADP
amfbr-501	232	4	order	order	NOUN
amfbr-501	232	5	to	to	PART
amfbr-501	232	6	achieve	achieve	VERB
amfbr-501	232	7	the	the	DET
amfbr-501	232	8	objectives	objective	NOUN
amfbr-501	232	9	of	of	ADP
amfbr-501	232	10	this	this	DET
amfbr-501	232	11	study	study	NOUN
amfbr-501	232	12	and	and	CCONJ
amfbr-501	232	13	test	test	NOUN
amfbr-501	232	14	of	of	ADP
amfbr-501	232	15	the	the	DET
amfbr-501	232	16	hypotheses	hypothesis	NOUN
amfbr-501	232	17	,	,	PUNCT
amfbr-501	232	18	a	a	DET
amfbr-501	232	19	functional	functional	ADJ
amfbr-501	232	20	relationship	relationship	NOUN
amfbr-501	232	21	in	in	ADP
amfbr-501	232	22	form	form	NOUN
amfbr-501	232	23	of	of	ADP
amfbr-501	232	24	multiple	multiple	ADJ
amfbr-501	232	25	linear	linear	ADJ
amfbr-501	232	26	regression	regression	NOUN
amfbr-501	232	27	model	model	NOUN
amfbr-501	232	28	consisting	consist	VERB
amfbr-501	232	29	of	of	ADP
amfbr-501	232	30	dependent	dependent	ADJ
amfbr-501	232	31	and	and	CCONJ
amfbr-501	232	32	independent	independent	ADJ
amfbr-501	232	33	variables	variable	NOUN
amfbr-501	232	34	will	will	AUX
amfbr-501	232	35	be	be	AUX
amfbr-501	232	36	formulated	formulate	VERB
amfbr-501	232	37	.	.	PUNCT
amfbr-501	233	1	the	the	DET
amfbr-501	233	2	regression	regression	NOUN
amfbr-501	233	3	models	model	NOUN
amfbr-501	233	4	are	be	AUX
amfbr-501	233	5	presented	present	VERB
amfbr-501	233	6	as	as	SCONJ
amfbr-501	233	7	follows	follow	VERB
amfbr-501	233	8	;	;	PUNCT
amfbr-501	233	9	pooled	pool	VERB
amfbr-501	233	10	regression	regression	NOUN
amfbr-501	233	11	specification	specification	NOUN
amfbr-501	233	12	itititit	itititit	PROPN
amfbr-501	233	13	bvpsroeepsmv	bvpsroeepsmv	NOUN
amfbr-501	233	14			NUM
amfbr-501	233	15			NOUN
amfbr-501	233	16	3210	3210	NUM
amfbr-501	233	17	1	1	NUM
amfbr-501	233	18	fixed	fix	VERB
amfbr-501	233	19	effect	effect	NOUN
amfbr-501	233	20	model	model	NOUN
amfbr-501	233	21	specification	specification	NOUN
amfbr-501	233	22	mv	mv	PROPN
amfbr-501	234	1	=	=	SYM
amfbr-501	234	2	α0	α0	PROPN
amfbr-501	234	3	+	+	NUM
amfbr-501	234	4	α1eps	α1eps	PROPN
amfbr-501	234	5	+	+	NUM
amfbr-501	234	6	α2roe	α2roe	NUM
amfbr-501	235	1	+	+	NUM
amfbr-501	235	2	α3bvps	α3bvps	PROPN
amfbr-501	235	3	+	+	NOUN
amfbr-501	235	4	∑	∑	PUNCT
amfbr-501	235	5	=	=	NOUN
amfbr-501	235	6	9i	9i	NUM
amfbr-501	235	7	1αiidumε1it	1αiidumε1it	NUM
amfbr-501	235	8	2	2	NUM
amfbr-501	235	9	random	random	ADJ
amfbr-501	235	10	effect	effect	NOUN
amfbr-501	235	11	model	model	NOUN
amfbr-501	235	12	specification	specification	NOUN
amfbr-501	235	13	mv	mv	PROPN
amfbr-501	235	14	=	=	SYM
amfbr-501	235	15	α0	α0	PROPN
amfbr-501	235	16	+	+	NUM
amfbr-501	235	17	α1eps	α1eps	PROPN
amfbr-501	235	18	+	+	NUM
amfbr-501	235	19	α2roe	α2roe	NUM
amfbr-501	236	1	+	+	NUM
amfbr-501	236	2	α3bvps	α3bvps	PROPN
amfbr-501	236	3	+	+	CCONJ
amfbr-501	236	4	μi	μi	PROPN
amfbr-501	236	5	+	+	CCONJ
amfbr-501	236	6	ε1it	ε1it	NOUN
amfbr-501	236	7	3	3	NUM
amfbr-501	236	8	where	where	SCONJ
amfbr-501	236	9	:	:	PUNCT
amfbr-501	236	10	mv	mv	PROPN
amfbr-501	236	11	=	=	NOUN
amfbr-501	236	12	market	market	NOUN
amfbr-501	236	13	value	value	NOUN
amfbr-501	236	14	of	of	ADP
amfbr-501	236	15	nigeria	nigeria	PROPN
amfbr-501	236	16	quoted	quote	VERB
amfbr-501	236	17	manufacturing	manufacturing	NOUN
amfbr-501	236	18	firms	firm	NOUN
amfbr-501	236	19	.	.	PUNCT
amfbr-501	237	1	0	0	NOUN
amfbr-501	238	1	=	=	PUNCT
amfbr-501	238	2	regression	regression	NOUN
amfbr-501	238	3	intercept	intercept	NOUN
amfbr-501	238	4	eps	ep	NOUN
amfbr-501	238	5	=	=	NOUN
amfbr-501	238	6	earnings	earning	NOUN
amfbr-501	238	7	per	per	ADP
amfbr-501	238	8	share	share	NOUN
amfbr-501	238	9	roe	roe	NOUN
amfbr-501	239	1	=	=	NOUN
amfbr-501	239	2	returns	return	VERB
amfbr-501	239	3	on	on	ADP
amfbr-501	239	4	equity	equity	NOUN
amfbr-501	239	5	bvps	bvps	PROPN
amfbr-501	239	6	=	=	NOUN
amfbr-501	239	7	book	book	NOUN
amfbr-501	239	8	value	value	NOUN
amfbr-501	239	9	per	per	ADP
amfbr-501	239	10	share	share	NOUN
amfbr-501	239	11			NOUN
amfbr-501	239	12	=	=	NOUN
amfbr-501	239	13	error	error	NOUN
amfbr-501	239	14	term	term	NOUN
amfbr-501	239	15	a	a	PRON
amfbr-501	239	16	-	-	PUNCT
amfbr-501	239	17	priori	priori	ADJ
amfbr-501	239	18	expectation	expectation	NOUN
amfbr-501	239	19	of	of	ADP
amfbr-501	239	20	the	the	DET
amfbr-501	239	21	result	result	NOUN
amfbr-501	239	22	the	the	DET
amfbr-501	239	23	explanatory	explanatory	ADJ
amfbr-501	239	24	variables	variable	NOUN
amfbr-501	239	25	are	be	AUX
amfbr-501	239	26	expected	expect	VERB
amfbr-501	239	27	to	to	PART
amfbr-501	239	28	have	have	VERB
amfbr-501	239	29	positive	positive	ADJ
amfbr-501	239	30	and	and	CCONJ
amfbr-501	239	31	direct	direct	ADJ
amfbr-501	239	32	effects	effect	NOUN
amfbr-501	239	33	on	on	ADP
amfbr-501	239	34	the	the	DET
amfbr-501	239	35	dependent	dependent	ADJ
amfbr-501	239	36	variables	variable	NOUN
amfbr-501	239	37	.	.	PUNCT
amfbr-501	240	1	that	that	PRON
amfbr-501	240	2	is	be	AUX
amfbr-501	240	3	a	a	DET
amfbr-501	240	4	unit	unit	NOUN
amfbr-501	240	5	increase	increase	NOUN
amfbr-501	240	6	in	in	ADP
amfbr-501	240	7	any	any	PRON
amfbr-501	240	8	of	of	ADP
amfbr-501	240	9	the	the	DET
amfbr-501	240	10	variables	variable	NOUN
amfbr-501	240	11	is	be	AUX
amfbr-501	240	12	expected	expect	VERB
amfbr-501	240	13	to	to	PART
amfbr-501	240	14	increase	increase	VERB
amfbr-501	240	15	market	market	NOUN
amfbr-501	240	16	value	value	NOUN
amfbr-501	240	17	.	.	PUNCT
amfbr-501	241	1	this	this	PRON
amfbr-501	241	2	can	can	AUX
amfbr-501	241	3	be	be	AUX
amfbr-501	241	4	express	express	ADJ
amfbr-501	241	5	mathematically	mathematically	ADV
amfbr-501	241	6	as	as	ADP
amfbr-501	241	7			PROPN
amfbr-501	241	8	1,	1,	PROPN
amfbr-501	241	9	2	2	NUM
amfbr-501	241	10	,	,	PUNCT
amfbr-501	241	11			PROPN
amfbr-501	241	12	3	3	NUM
amfbr-501	241	13	,	,	PUNCT
amfbr-501	241	14	>	>	X
amfbr-501	241	15	0	0	X
amfbr-501	241	16	.	.	NOUN
amfbr-501	241	17	3.1	3.1	NUM
amfbr-501	241	18	technique	technique	NOUN
amfbr-501	241	19	for	for	ADP
amfbr-501	241	20	data	datum	NOUN
amfbr-501	241	21	analysis	analysis	NOUN
amfbr-501	241	22	in	in	ADP
amfbr-501	241	23	order	order	NOUN
amfbr-501	241	24	to	to	PART
amfbr-501	241	25	determine	determine	VERB
amfbr-501	241	26	the	the	DET
amfbr-501	241	27	best	good	ADJ
amfbr-501	241	28	choice	choice	NOUN
amfbr-501	241	29	of	of	ADP
amfbr-501	241	30	analysis	analysis	NOUN
amfbr-501	241	31	technique	technique	NOUN
amfbr-501	241	32	,	,	PUNCT
amfbr-501	241	33	the	the	DET
amfbr-501	241	34	study	study	NOUN
amfbr-501	241	35	run	run	VERB
amfbr-501	241	36	three	three	NUM
amfbr-501	241	37	types	type	NOUN
amfbr-501	241	38	of	of	ADP
amfbr-501	241	39	regression	regression	NOUN
amfbr-501	241	40	;	;	PUNCT
amfbr-501	241	41	ordinary	ordinary	ADJ
amfbr-501	241	42	least	least	ADJ
amfbr-501	241	43	square	square	ADJ
amfbr-501	241	44	(	(	PUNCT
amfbr-501	241	45	ols	ol	NOUN
amfbr-501	241	46	)	)	PUNCT
amfbr-501	241	47	,	,	PUNCT
amfbr-501	241	48	fixed	fix	VERB
amfbr-501	241	49	effect	effect	NOUN
amfbr-501	241	50	and	and	CCONJ
amfbr-501	241	51	random	random	ADJ
amfbr-501	241	52	effect	effect	NOUN
amfbr-501	241	53	regression	regression	NOUN
amfbr-501	241	54	.	.	PUNCT
amfbr-501	242	1	all	all	DET
amfbr-501	242	2	these	these	DET
amfbr-501	242	3	method	method	NOUN
amfbr-501	242	4	have	have	VERB
amfbr-501	242	5	various	various	ADJ
amfbr-501	242	6	assumptions	assumption	NOUN
amfbr-501	242	7	and	and	CCONJ
amfbr-501	242	8	conditions	condition	NOUN
amfbr-501	242	9	that	that	PRON
amfbr-501	242	10	must	must	AUX
amfbr-501	242	11	be	be	AUX
amfbr-501	242	12	fulfilled	fulfil	VERB
amfbr-501	242	13	in	in	ADP
amfbr-501	242	14	order	order	NOUN
amfbr-501	242	15	to	to	PART
amfbr-501	242	16	achieve	achieve	VERB
amfbr-501	242	17	efficient	efficient	ADJ
amfbr-501	242	18	estimates	estimate	NOUN
amfbr-501	242	19	.	.	PUNCT
amfbr-501	243	1	however	however	ADV
amfbr-501	243	2	,	,	PUNCT
amfbr-501	243	3	the	the	DET
amfbr-501	243	4	best	good	ADJ
amfbr-501	243	5	techniques	technique	NOUN
amfbr-501	243	6	will	will	AUX
amfbr-501	243	7	be	be	AUX
amfbr-501	243	8	decided	decide	VERB
amfbr-501	243	9	by	by	ADP
amfbr-501	243	10	the	the	DET
amfbr-501	243	11	hausman	hausman	PROPN
amfbr-501	243	12	specification	specification	PROPN
amfbr-501	243	13	test	test	NOUN
amfbr-501	243	14	(	(	PUNCT
amfbr-501	243	15	either	either	CCONJ
amfbr-501	243	16	fixed	fix	VERB
amfbr-501	243	17	effect	effect	NOUN
amfbr-501	243	18	or	or	CCONJ
amfbr-501	243	19	random	random	ADJ
amfbr-501	243	20	effect	effect	NOUN
amfbr-501	243	21	regression	regression	NOUN
amfbr-501	243	22	)	)	PUNCT
amfbr-501	243	23	and	and	CCONJ
amfbr-501	243	24	lagrangian	lagrangian	ADJ
amfbr-501	243	25	multpiplier	multpiplier	NOUN
amfbr-501	243	26	test	test	NOUN
amfbr-501	243	27	(	(	PUNCT
amfbr-501	243	28	either	either	CCONJ
amfbr-501	243	29	random	random	ADJ
amfbr-501	243	30	effect	effect	NOUN
amfbr-501	243	31	or	or	CCONJ
amfbr-501	243	32	ols	ol	NOUN
amfbr-501	243	33	)	)	PUNCT
amfbr-501	243	34	.	.	PUNCT
amfbr-501	244	1	the	the	DET
amfbr-501	244	2	random	random	ADJ
amfbr-501	244	3	effect	effect	NOUN
amfbr-501	244	4	has	have	VERB
amfbr-501	244	5	the	the	DET
amfbr-501	244	6	advantage	advantage	NOUN
amfbr-501	244	7	of	of	ADP
amfbr-501	244	8	accounting	account	VERB
amfbr-501	244	9	for	for	ADP
amfbr-501	244	10	the	the	DET
amfbr-501	244	11	panel	panel	NOUN
amfbr-501	244	12	effect	effect	NOUN
amfbr-501	244	13	in	in	ADP
amfbr-501	244	14	the	the	DET
amfbr-501	244	15	data	datum	NOUN
amfbr-501	244	16	as	as	SCONJ
amfbr-501	244	17	opposed	oppose	VERB
amfbr-501	244	18	to	to	ADP
amfbr-501	244	19	ols	ol	NOUN
amfbr-501	244	20	,	,	PUNCT
amfbr-501	244	21	which	which	PRON
amfbr-501	244	22	pools	pool	VERB
amfbr-501	244	23	the	the	DET
amfbr-501	244	24	data	datum	NOUN
amfbr-501	244	25	and	and	CCONJ
amfbr-501	244	26	treats	treat	VERB
amfbr-501	244	27	it	it	PRON
amfbr-501	244	28	as	as	SCONJ
amfbr-501	244	29	if	if	SCONJ
amfbr-501	244	30	it	it	PRON
amfbr-501	244	31	were	be	AUX
amfbr-501	244	32	obtained	obtain	VERB
amfbr-501	244	33	from	from	ADP
amfbr-501	244	34	a	a	DET
amfbr-501	244	35	single	single	ADJ
amfbr-501	244	36	entity	entity	NOUN
amfbr-501	244	37	.	.	PUNCT
amfbr-501	245	1	in	in	ADP
amfbr-501	245	2	order	order	NOUN
amfbr-501	245	3	to	to	PART
amfbr-501	245	4	achieve	achieve	VERB
amfbr-501	245	5	reliability	reliability	NOUN
amfbr-501	245	6	of	of	ADP
amfbr-501	245	7	the	the	DET
amfbr-501	245	8	result	result	NOUN
amfbr-501	245	9	,	,	PUNCT
amfbr-501	245	10	robustness	robustness	NOUN
amfbr-501	245	11	tests	test	NOUN
amfbr-501	245	12	like	like	ADP
amfbr-501	245	13	multicolinearity	multicolinearity	NOUN
amfbr-501	245	14	test	test	NOUN
amfbr-501	245	15	,	,	PUNCT
amfbr-501	245	16	hausman	hausman	ADJ
amfbr-501	245	17	test	test	NOUN
amfbr-501	245	18	,	,	PUNCT
amfbr-501	245	19	lagrangian	lagrangian	ADJ
amfbr-501	245	20	multiplier	multipli	ADJ
amfbr-501	245	21	test	test	NOUN
amfbr-501	245	22	for	for	ADP
amfbr-501	245	23	random	random	ADJ
amfbr-501	245	24	effect	effect	NOUN
amfbr-501	245	25	and	and	CCONJ
amfbr-501	245	26	heteroscedasticity	heteroscedasticity	NOUN
amfbr-501	245	27	test	test	NOUN
amfbr-501	245	28	will	will	AUX
amfbr-501	245	29	be	be	AUX
amfbr-501	245	30	conducted	conduct	VERB
amfbr-501	245	31	(	(	PUNCT
amfbr-501	245	32	gujirati	gujirati	NOUN
amfbr-501	245	33	,	,	PUNCT
amfbr-501	245	34	2003	2003	NUM
amfbr-501	245	35	)	)	PUNCT
amfbr-501	245	36	.	.	PUNCT
amfbr-501	246	1	t	t	X
amfbr-501	246	2	-	-	PUNCT
amfbr-501	246	3	test	test	NOUN
amfbr-501	246	4	the	the	DET
amfbr-501	246	5	t	t	NOUN
amfbr-501	246	6	-	-	PUNCT
amfbr-501	246	7	test	test	NOUN
amfbr-501	246	8	was	be	AUX
amfbr-501	246	9	used	use	VERB
amfbr-501	246	10	to	to	PART
amfbr-501	246	11	test	test	VERB
amfbr-501	246	12	the	the	DET
amfbr-501	246	13	hypothesis	hypothesis	NOUN
amfbr-501	246	14	that	that	PRON
amfbr-501	246	15	a	a	DET
amfbr-501	246	16	particular	particular	ADJ
amfbr-501	246	17	coefficient	coefficient	NOUN
amfbr-501	246	18	is	be	AUX
amfbr-501	246	19	significantly	significantly	ADV
amfbr-501	246	20	different	different	ADJ
amfbr-501	246	21	from	from	ADP
amfbr-501	246	22	zero	zero	NUM
amfbr-501	246	23	or	or	CCONJ
amfbr-501	246	24	whether	whether	SCONJ
amfbr-501	246	25	the	the	DET
amfbr-501	246	26	estimated	estimate	VERB
amfbr-501	246	27	coefficient	coefficient	NOUN
amfbr-501	246	28	value	value	NOUN
amfbr-501	246	29	occurred	occur	VERB
amfbr-501	246	30	by	by	ADP
amfbr-501	246	31	chance	chance	NOUN
amfbr-501	246	32	in	in	ADP
amfbr-501	246	33	equation	equation	NOUN
amfbr-501	246	34	(	(	PUNCT
amfbr-501	246	35	2	2	NUM
amfbr-501	246	36	)	)	PUNCT
amfbr-501	246	37	.	.	PUNCT
amfbr-501	247	1	the	the	DET
amfbr-501	247	2	tests	test	NOUN
amfbr-501	247	3	were	be	AUX
amfbr-501	247	4	performed	perform	VERB
amfbr-501	247	5	at	at	ADP
amfbr-501	247	6	both	both	PRON
amfbr-501	247	7	95	95	NUM
amfbr-501	247	8	%	%	NOUN
amfbr-501	247	9	and	and	CCONJ
amfbr-501	247	10	99	99	NUM
amfbr-501	247	11	%	%	NOUN
amfbr-501	247	12	levels	level	NOUN
amfbr-501	247	13	of	of	ADP
amfbr-501	247	14	confidence	confidence	NOUN
amfbr-501	247	15	.	.	PUNCT
amfbr-501	248	1	f	f	X
amfbr-501	248	2	-	-	PUNCT
amfbr-501	248	3	test	test	VERB
amfbr-501	248	4	the	the	DET
amfbr-501	248	5	f	f	NOUN
amfbr-501	248	6	-	-	PUNCT
amfbr-501	248	7	statistic	statistic	NOUN
amfbr-501	248	8	is	be	AUX
amfbr-501	248	9	important	important	ADJ
amfbr-501	248	10	to	to	PART
amfbr-501	248	11	test	test	VERB
amfbr-501	248	12	the	the	DET
amfbr-501	248	13	hypothesis	hypothesis	NOUN
amfbr-501	248	14	that	that	PRON
amfbr-501	248	15	the	the	DET
amfbr-501	248	16	whole	whole	ADJ
amfbr-501	248	17	relationship	relationship	NOUN
amfbr-501	248	18	provided	provide	VERB
amfbr-501	248	19	by	by	ADP
amfbr-501	248	20	the	the	DET
amfbr-501	248	21	equation	equation	NOUN
amfbr-501	248	22	(	(	PUNCT
amfbr-501	248	23	2	2	X
amfbr-501	248	24	)	)	PUNCT
amfbr-501	248	25	is	be	AUX
amfbr-501	248	26	significantly	significantly	ADV
amfbr-501	248	27	different	different	ADJ
amfbr-501	248	28	from	from	ADP
amfbr-501	248	29	zero	zero	NUM
amfbr-501	248	30	,	,	PUNCT
amfbr-501	248	31	i.e.	i.e.	X
amfbr-501	248	32	whether	whether	SCONJ
amfbr-501	248	33	the	the	DET
amfbr-501	248	34	independent	independent	ADJ
amfbr-501	248	35	variables	variable	NOUN
amfbr-501	248	36	’	'	PUNCT
amfbr-501	248	37	characteristics	characteristic	NOUN
amfbr-501	248	38	scores	score	NOUN
amfbr-501	248	39	explain	explain	VERB
amfbr-501	248	40	the	the	DET
amfbr-501	248	41	variation	variation	NOUN
amfbr-501	248	42	in	in	ADP
amfbr-501	248	43	growth	growth	NOUN
amfbr-501	248	44	indicators	indicator	NOUN
amfbr-501	248	45	for	for	ADP
amfbr-501	248	46	each	each	PRON
amfbr-501	248	47	of	of	ADP
amfbr-501	248	48	the	the	DET
amfbr-501	248	49	individual	individual	ADJ
amfbr-501	248	50	firms	firm	NOUN
amfbr-501	248	51	.	.	PUNCT
amfbr-501	249	1	the	the	DET
amfbr-501	249	2	test	test	NOUN
amfbr-501	249	3	will	will	AUX
amfbr-501	249	4	be	be	AUX
amfbr-501	249	5	performed	perform	VERB
amfbr-501	249	6	at	at	ADP
amfbr-501	249	7	both	both	PRON
amfbr-501	249	8	95	95	NUM
amfbr-501	249	9	%	%	NOUN
amfbr-501	249	10	and	and	CCONJ
amfbr-501	249	11	99	99	NUM
amfbr-501	249	12	%	%	NOUN
amfbr-501	249	13	levels	level	NOUN
amfbr-501	249	14	of	of	ADP
amfbr-501	249	15	confidence	confidence	NOUN
amfbr-501	249	16	.	.	PUNCT
amfbr-501	250	1	copyright	copyright	NOUN
amfbr-501	250	2	©	©	PROPN
amfbr-501	250	3	cc	cc	PROPN
amfbr-501	250	4	-	-	PUNCT
amfbr-501	250	5	by	by	ADP
amfbr-501	250	6	-	-	PUNCT
amfbr-501	250	7	nc	nc	PROPN
amfbr-501	250	8	2020	2020	NUM
amfbr-501	250	9	,	,	PUNCT
amfbr-501	250	10	cribfb	cribfb	PROPN
amfbr-501	250	11	|	|	ADV
amfbr-501	250	12	amfbr	amfbr	ADJ
amfbr-501	250	13	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	250	14	american	american	PROPN
amfbr-501	250	15	finance	finance	PROPN
amfbr-501	250	16	&	&	CCONJ
amfbr-501	250	17	banking	banking	PROPN
amfbr-501	250	18	review	review	PROPN
amfbr-501	250	19	vol	vol	NOUN
amfbr-501	250	20	.	.	PROPN
amfbr-501	251	1	5	5	NUM
amfbr-501	251	2	,	,	PUNCT
amfbr-501	251	3	no	no	INTJ
amfbr-501	251	4	.	.	NOUN
amfbr-501	251	5	1	1	NUM
amfbr-501	251	6	;	;	PUNCT
amfbr-501	251	7	2020	2020	NUM
amfbr-501	251	8	8	8	NUM
amfbr-501	251	9	r2	r2	NOUN
amfbr-501	251	10	change	change	VERB
amfbr-501	251	11	the	the	DET
amfbr-501	251	12	r	r	NOUN
amfbr-501	251	13	-	-	PUNCT
amfbr-501	251	14	squared	square	VERB
amfbr-501	251	15	(	(	PUNCT
amfbr-501	251	16	r2	r2	PROPN
amfbr-501	251	17	)	)	PUNCT
amfbr-501	251	18	value	value	NOUN
amfbr-501	251	19	ranging	range	VERB
amfbr-501	251	20	from	from	ADP
amfbr-501	251	21	‘	'	PUNCT
amfbr-501	251	22	0	0	NOUN
amfbr-501	251	23	’	'	PUNCT
amfbr-501	251	24	to	to	ADP
amfbr-501	251	25	‘	'	PUNCT
amfbr-501	251	26	1	1	NUM
amfbr-501	251	27	’	'	PUNCT
amfbr-501	251	28	or	or	CCONJ
amfbr-501	251	29	the	the	DET
amfbr-501	251	30	‘	'	PUNCT
amfbr-501	251	31	corrected	correct	VERB
amfbr-501	251	32	r	r	NOUN
amfbr-501	251	33	-	-	PUNCT
amfbr-501	251	34	squared	square	VERB
amfbr-501	251	35	’	'	PUNCT
amfbr-501	251	36	(	(	PUNCT
amfbr-501	251	37	r2	r2	PROPN
amfbr-501	251	38	)	)	PUNCT
amfbr-501	251	39	which	which	PRON
amfbr-501	251	40	is	be	AUX
amfbr-501	251	41	adjusted	adjust	VERB
amfbr-501	251	42	for	for	ADP
amfbr-501	251	43	degrees	degree	NOUN
amfbr-501	251	44	of	of	ADP
amfbr-501	251	45	freedom	freedom	NOUN
amfbr-501	251	46	indicates	indicate	VERB
amfbr-501	251	47	the	the	DET
amfbr-501	251	48	explanatory	explanatory	ADJ
amfbr-501	251	49	power	power	NOUN
amfbr-501	251	50	(	(	PUNCT
amfbr-501	251	51	goodness	goodness	NOUN
amfbr-501	251	52	of	of	ADP
amfbr-501	251	53	fit	fit	NOUN
amfbr-501	251	54	)	)	PUNCT
amfbr-501	251	55	of	of	ADP
amfbr-501	251	56	the	the	DET
amfbr-501	251	57	model	model	NOUN
amfbr-501	251	58	.	.	PUNCT
amfbr-501	252	1	4	4	X
amfbr-501	252	2	.	.	NOUN
amfbr-501	252	3	analysis	analysis	NOUN
amfbr-501	252	4	and	and	CCONJ
amfbr-501	252	5	discussion	discussion	NOUN
amfbr-501	252	6	of	of	ADP
amfbr-501	252	7	findings	finding	NOUN
amfbr-501	252	8	table	table	NOUN
amfbr-501	252	9	1	1	NUM
amfbr-501	252	10	.	.	PUNCT
amfbr-501	252	11	test	test	NOUN
amfbr-501	252	12	of	of	ADP
amfbr-501	252	13	fixed	fix	VERB
amfbr-501	252	14	and	and	CCONJ
amfbr-501	252	15	random	random	ADJ
amfbr-501	252	16	effect	effect	NOUN
amfbr-501	252	17	models	model	NOUN
amfbr-501	252	18	redundant	redundant	VERB
amfbr-501	252	19	fixed	fix	VERB
amfbr-501	252	20	effects	effect	NOUN
amfbr-501	252	21	tests	test	VERB
amfbr-501	252	22	effects	effect	NOUN
amfbr-501	252	23	test	test	NOUN
amfbr-501	252	24	statistic	statistic	PROPN
amfbr-501	252	25	d.f	d.f	PROPN
amfbr-501	252	26	.	.	PROPN
amfbr-501	252	27	prob	prob	PROPN
amfbr-501	252	28	.	.	PUNCT
amfbr-501	253	1	cross	cross	NOUN
amfbr-501	253	2	-	-	NOUN
amfbr-501	253	3	section	section	ADJ
amfbr-501	253	4	f	f	PROPN
amfbr-501	253	5	1.529179	1.529179	NUM
amfbr-501	253	6	(	(	PUNCT
amfbr-501	253	7	22,192	22,192	NUM
amfbr-501	253	8	)	)	PUNCT
amfbr-501	253	9	0.0681	0.0681	NUM
amfbr-501	253	10	cross	cross	ADJ
amfbr-501	253	11	-	-	NOUN
amfbr-501	253	12	section	section	ADJ
amfbr-501	253	13	chi	chi	ADJ
amfbr-501	253	14	-	-	PUNCT
amfbr-501	253	15	square	square	ADJ
amfbr-501	253	16	35.681335	35.681335	NUM
amfbr-501	253	17	22	22	NUM
amfbr-501	253	18	0.0328	0.0328	NUM
amfbr-501	253	19	correlated	correlate	VERB
amfbr-501	253	20	random	random	ADJ
amfbr-501	253	21	effects	effect	NOUN
amfbr-501	253	22	hausman	hausman	PROPN
amfbr-501	253	23	test	test	NOUN
amfbr-501	253	24	test	test	NOUN
amfbr-501	253	25	summary	summary	NOUN
amfbr-501	253	26	chi	chi	PROPN
amfbr-501	253	27	-	-	PUNCT
amfbr-501	253	28	sq	sq	PROPN
amfbr-501	253	29	.	.	PROPN
amfbr-501	253	30	statistic	statistic	ADJ
amfbr-501	253	31	chi	chi	PROPN
amfbr-501	253	32	-	-	PUNCT
amfbr-501	253	33	sq	sq	PROPN
amfbr-501	253	34	.	.	PUNCT
amfbr-501	253	35	d.f	d.f	PROPN
amfbr-501	253	36	.	.	PROPN
amfbr-501	253	37	prob	prob	PROPN
amfbr-501	253	38	.	.	PUNCT
amfbr-501	254	1	cross	cross	ADJ
amfbr-501	254	2	-	-	ADJ
amfbr-501	254	3	section	section	ADJ
amfbr-501	254	4	random	random	ADJ
amfbr-501	254	5	7.415428	7.415428	NUM
amfbr-501	254	6	6	6	NUM
amfbr-501	254	7	0.0341	0.0341	NUM
amfbr-501	254	8	source	source	NOUN
amfbr-501	254	9	:	:	PUNCT
amfbr-501	254	10	computed	compute	VERB
amfbr-501	254	11	from	from	ADP
amfbr-501	254	12	e	e	NOUN
amfbr-501	254	13	-	-	NOUN
amfbr-501	254	14	view	view	ADJ
amfbr-501	254	15	windows	window	NOUN
amfbr-501	254	16	9.0	9.0	NUM
amfbr-501	254	17	in	in	ADP
amfbr-501	254	18	testing	test	VERB
amfbr-501	254	19	the	the	DET
amfbr-501	254	20	validity	validity	NOUN
amfbr-501	254	21	of	of	ADP
amfbr-501	254	22	the	the	DET
amfbr-501	254	23	models	model	NOUN
amfbr-501	254	24	,	,	PUNCT
amfbr-501	254	25	the	the	DET
amfbr-501	254	26	fixed	fix	VERB
amfbr-501	254	27	effects	effect	NOUN
amfbr-501	254	28	on	on	ADP
amfbr-501	254	29	the	the	DET
amfbr-501	254	30	cross	cross	NOUN
amfbr-501	254	31	section	section	NOUN
amfbr-501	254	32	redundant	redundant	VERB
amfbr-501	254	33	fixed	fix	VERB
amfbr-501	254	34	effectlikelihood	effectlikelihood	NOUN
amfbr-501	254	35	ratio	ratio	NOUN
amfbr-501	254	36	,	,	PUNCT
amfbr-501	254	37	the	the	DET
amfbr-501	254	38	pvalue	pvalue	NOUN
amfbr-501	254	39	is	be	AUX
amfbr-501	254	40	0.000	0.000	NUM
amfbr-501	254	41	indicating	indicate	VERB
amfbr-501	254	42	that	that	SCONJ
amfbr-501	254	43	the	the	DET
amfbr-501	254	44	effects	effect	NOUN
amfbr-501	254	45	are	be	AUX
amfbr-501	254	46	significant	significant	ADJ
amfbr-501	254	47	.	.	PUNCT
amfbr-501	255	1	select	select	VERB
amfbr-501	255	2	the	the	DET
amfbr-501	255	3	random	random	ADJ
amfbr-501	255	4	effect	effect	NOUN
amfbr-501	255	5	and	and	CCONJ
amfbr-501	255	6	perform	perform	VERB
amfbr-501	255	7	the	the	DET
amfbr-501	255	8	correlated	correlate	VERB
amfbr-501	255	9	random	random	ADJ
amfbr-501	255	10	effectshausman	effectshausman	ADJ
amfbr-501	255	11	test	test	NOUN
amfbr-501	255	12	,	,	PUNCT
amfbr-501	255	13	testing	test	VERB
amfbr-501	255	14	the	the	DET
amfbr-501	255	15	random	random	ADJ
amfbr-501	255	16	effects	effect	NOUN
amfbr-501	255	17	model	model	NOUN
amfbr-501	255	18	against	against	ADP
amfbr-501	255	19	the	the	DET
amfbr-501	255	20	fixed	fix	VERB
amfbr-501	255	21	effects	effect	NOUN
amfbr-501	255	22	model	model	NOUN
amfbr-501	255	23	.	.	PUNCT
amfbr-501	256	1	the	the	DET
amfbr-501	256	2	null	null	ADJ
amfbr-501	256	3	hypothesis	hypothesis	NOUN
amfbr-501	256	4	in	in	ADP
amfbr-501	256	5	that	that	DET
amfbr-501	256	6	case	case	NOUN
amfbr-501	256	7	is	be	AUX
amfbr-501	256	8	that	that	SCONJ
amfbr-501	256	9	both	both	DET
amfbr-501	256	10	tests	test	NOUN
amfbr-501	256	11	are	be	AUX
amfbr-501	256	12	consistent	consistent	ADJ
amfbr-501	256	13	estimators	estimator	NOUN
amfbr-501	256	14	and	and	CCONJ
amfbr-501	256	15	the	the	DET
amfbr-501	256	16	random	random	ADJ
amfbr-501	256	17	effects	effect	NOUN
amfbr-501	256	18	model	model	NOUN
amfbr-501	256	19	is	be	AUX
amfbr-501	256	20	efficient	efficient	ADJ
amfbr-501	256	21	.	.	PUNCT
amfbr-501	257	1	under	under	ADP
amfbr-501	257	2	the	the	DET
amfbr-501	257	3	alternative	alternative	ADJ
amfbr-501	257	4	hypothesis	hypothesis	NOUN
amfbr-501	257	5	,	,	PUNCT
amfbr-501	257	6	only	only	ADV
amfbr-501	257	7	the	the	DET
amfbr-501	257	8	fixed	fix	VERB
amfbr-501	257	9	effect	effect	NOUN
amfbr-501	257	10	is	be	AUX
amfbr-501	257	11	consistent	consistent	ADJ
amfbr-501	257	12	.	.	PUNCT
amfbr-501	258	1	since	since	SCONJ
amfbr-501	258	2	the	the	DET
amfbr-501	258	3	pvalue	pvalue	NOUN
amfbr-501	258	4	is	be	AUX
amfbr-501	258	5	0.000	0.000	NUM
amfbr-501	258	6	,	,	PUNCT
amfbr-501	258	7	the	the	DET
amfbr-501	258	8	null	null	ADJ
amfbr-501	258	9	hypothesis	hypothesis	NOUN
amfbr-501	258	10	is	be	AUX
amfbr-501	258	11	rejected	reject	VERB
amfbr-501	258	12	and	and	CCONJ
amfbr-501	258	13	,	,	PUNCT
amfbr-501	258	14	therefore	therefore	ADV
amfbr-501	258	15	,	,	PUNCT
amfbr-501	258	16	the	the	DET
amfbr-501	258	17	fixed	fix	VERB
amfbr-501	258	18	effects	effect	NOUN
amfbr-501	258	19	model	model	NOUN
amfbr-501	258	20	is	be	AUX
amfbr-501	258	21	to	to	PART
amfbr-501	258	22	be	be	AUX
amfbr-501	258	23	preferred	prefer	VERB
amfbr-501	258	24	.	.	PUNCT
amfbr-501	259	1	table	table	NOUN
amfbr-501	259	2	2	2	NUM
amfbr-501	259	3	.	.	X
amfbr-501	259	4	presentation	presentation	NOUN
amfbr-501	259	5	of	of	ADP
amfbr-501	259	6	formulated	formulate	VERB
amfbr-501	259	7	pooled	pooled	ADJ
amfbr-501	259	8	effect	effect	NOUN
amfbr-501	259	9	model	model	NOUN
amfbr-501	259	10	results	result	VERB
amfbr-501	259	11	variable	variable	ADJ
amfbr-501	259	12	coefficient	coefficient	NOUN
amfbr-501	259	13	std	std	NOUN
amfbr-501	259	14	.	.	NOUN
amfbr-501	259	15	error	error	NOUN
amfbr-501	259	16	t	t	NOUN
amfbr-501	259	17	-	-	PUNCT
amfbr-501	259	18	statistic	statistic	NOUN
amfbr-501	259	19	prob	prob	NOUN
amfbr-501	259	20	.	.	PUNCT
amfbr-501	260	1	roe	roe	PROPN
amfbr-501	260	2	0.032480	0.032480	NUM
amfbr-501	260	3	0.033095	0.033095	NUM
amfbr-501	260	4	0.981413	0.981413	NUM
amfbr-501	260	5	0.3275	0.3275	NUM
amfbr-501	260	6	eps	eps	PROPN
amfbr-501	260	7	0.250062	0.250062	NUM
amfbr-501	260	8	0.123951	0.123951	NUM
amfbr-501	260	9	2.017426	2.017426	NUM
amfbr-501	260	10	0.0449	0.0449	NUM
amfbr-501	260	11	dps	dps	NOUN
amfbr-501	260	12	0.005642	0.005642	NUM
amfbr-501	260	13	0.006452	0.006452	NUM
amfbr-501	260	14	0.874426	0.874426	NUM
amfbr-501	260	15	0.3829	0.3829	NUM
amfbr-501	260	16	c	c	NOUN
amfbr-501	260	17	9.953181	9.953181	NUM
amfbr-501	260	18	1.835172	1.835172	NUM
amfbr-501	260	19	5.423568	5.423568	NUM
amfbr-501	260	20	0.0000	0.0000	NUM
amfbr-501	260	21	r	r	NOUN
amfbr-501	260	22	-	-	PUNCT
amfbr-501	260	23	squared	square	VERB
amfbr-501	260	24	0.049825	0.049825	NUM
amfbr-501	260	25	mean	mean	NOUN
amfbr-501	260	26	dependent	dependent	ADJ
amfbr-501	260	27	var	var	NOUN
amfbr-501	260	28	14.93914	14.93914	NUM
amfbr-501	260	29	adjusted	adjust	VERB
amfbr-501	260	30	r	r	NOUN
amfbr-501	260	31	-	-	PUNCT
amfbr-501	260	32	squared	square	VERB
amfbr-501	260	33	0.023185	0.023185	NUM
amfbr-501	260	34	s.d	s.d	PROPN
amfbr-501	260	35	.	.	PUNCT
amfbr-501	261	1	dependent	dependent	ADJ
amfbr-501	261	2	var	var	PROPN
amfbr-501	261	3	2.146708	2.146708	NUM
amfbr-501	261	4	s.e	s.e	PROPN
amfbr-501	261	5	.	.	PROPN
amfbr-501	261	6	of	of	ADP
amfbr-501	261	7	regression	regression	NOUN
amfbr-501	261	8	2.121677	2.121677	NUM
amfbr-501	261	9	akaike	akaike	ADJ
amfbr-501	261	10	info	info	NOUN
amfbr-501	261	11	criterion	criterion	NOUN
amfbr-501	261	12	4.373452	4.373452	NUM
amfbr-501	261	13	sum	sum	NOUN
amfbr-501	261	14	squared	square	VERB
amfbr-501	261	15	resid	resid	NOUN
amfbr-501	261	16	963.3238	963.3238	NUM
amfbr-501	261	17	schwarz	schwarz	NOUN
amfbr-501	261	18	criterion	criterion	NOUN
amfbr-501	261	19	4.481087	4.481087	NUM
amfbr-501	261	20	log	log	NOUN
amfbr-501	261	21	likelihood	likelihood	NOUN
amfbr-501	261	22	-476.2665	-476.2665	ADV
amfbr-501	261	23	hannan	hannan	PROPN
amfbr-501	261	24	-	-	PUNCT
amfbr-501	261	25	quinn	quinn	PROPN
amfbr-501	261	26	criter	criter	NOUN
amfbr-501	261	27	.	.	PUNCT
amfbr-501	262	1	4.416913	4.416913	NUM
amfbr-501	262	2	f	f	X
amfbr-501	262	3	-	-	PUNCT
amfbr-501	262	4	statistic	statistic	ADJ
amfbr-501	262	5	1.870285	1.870285	NUM
amfbr-501	262	6	durbin	durbin	ADJ
amfbr-501	262	7	-	-	PUNCT
amfbr-501	262	8	watson	watson	NOUN
amfbr-501	262	9	stat	stat	NOUN
amfbr-501	262	10	1.662720	1.662720	NUM
amfbr-501	262	11	prob(f	prob(f	NOUN
amfbr-501	262	12	-	-	PUNCT
amfbr-501	262	13	statistic	statistic	NOUN
amfbr-501	262	14	)	)	PUNCT
amfbr-501	262	15	0.087183	0.087183	NUM
amfbr-501	262	16	source	source	NOUN
amfbr-501	262	17	:	:	PUNCT
amfbr-501	262	18	computed	compute	VERB
amfbr-501	262	19	from	from	ADP
amfbr-501	262	20	e	e	NOUN
amfbr-501	262	21	-	-	NOUN
amfbr-501	262	22	view	view	ADJ
amfbr-501	262	23	windows	window	NOUN
amfbr-501	262	24	9.0	9.0	NUM
amfbr-501	262	25	the	the	DET
amfbr-501	262	26	estimated	estimate	VERB
amfbr-501	262	27	pooled	pool	VERB
amfbr-501	262	28	regression	regression	NOUN
amfbr-501	262	29	model	model	NOUN
amfbr-501	262	30	found	find	VERB
amfbr-501	262	31	that	that	SCONJ
amfbr-501	262	32	the	the	DET
amfbr-501	262	33	predictor	predictor	NOUN
amfbr-501	262	34	variables	variable	VERB
amfbr-501	262	35	in	in	ADP
amfbr-501	262	36	the	the	DET
amfbr-501	262	37	model	model	NOUN
amfbr-501	262	38	can	can	AUX
amfbr-501	262	39	explain	explain	VERB
amfbr-501	262	40	4	4	NUM
amfbr-501	262	41	percent	percent	NOUN
amfbr-501	262	42	variation	variation	NOUN
amfbr-501	262	43	on	on	ADP
amfbr-501	262	44	the	the	DET
amfbr-501	262	45	market	market	NOUN
amfbr-501	262	46	value	value	NOUN
amfbr-501	262	47	of	of	ADP
amfbr-501	262	48	the	the	DET
amfbr-501	262	49	23	23	NUM
amfbr-501	262	50	selected	select	VERB
amfbr-501	262	51	manufacturing	manufacturing	NOUN
amfbr-501	262	52	firms	firm	NOUN
amfbr-501	262	53	.	.	PUNCT
amfbr-501	263	1	the	the	DET
amfbr-501	263	2	fstatistics	fstatistic	NOUN
amfbr-501	263	3	and	and	CCONJ
amfbr-501	263	4	probability	probability	NOUN
amfbr-501	263	5	confirms	confirm	VERB
amfbr-501	263	6	that	that	SCONJ
amfbr-501	263	7	the	the	DET
amfbr-501	263	8	model	model	NOUN
amfbr-501	263	9	is	be	AUX
amfbr-501	263	10	statistically	statistically	ADV
amfbr-501	263	11	not	not	PART
amfbr-501	263	12	significant	significant	ADJ
amfbr-501	263	13	and	and	CCONJ
amfbr-501	263	14	can	can	AUX
amfbr-501	263	15	not	not	PART
amfbr-501	263	16	predict	predict	VERB
amfbr-501	263	17	the	the	DET
amfbr-501	263	18	variation	variation	NOUN
amfbr-501	263	19	on	on	ADP
amfbr-501	263	20	the	the	DET
amfbr-501	263	21	market	market	NOUN
amfbr-501	263	22	value	value	NOUN
amfbr-501	263	23	of	of	ADP
amfbr-501	263	24	the	the	DET
amfbr-501	263	25	selected	select	VERB
amfbr-501	263	26	quoted	quote	VERB
amfbr-501	263	27	firms	firm	NOUN
amfbr-501	263	28	.	.	PUNCT
amfbr-501	264	1	the	the	DET
amfbr-501	264	2	durbin	durbin	PROPN
amfbr-501	264	3	watson	watson	PROPN
amfbr-501	264	4	statistics	statistics	PROPN
amfbr-501	264	5	proved	prove	VERB
amfbr-501	264	6	that	that	SCONJ
amfbr-501	264	7	there	there	PRON
amfbr-501	264	8	is	be	VERB
amfbr-501	264	9	no	no	DET
amfbr-501	264	10	presence	presence	NOUN
amfbr-501	264	11	of	of	ADP
amfbr-501	264	12	serial	serial	ADJ
amfbr-501	264	13	autocorrelation	autocorrelation	NOUN
amfbr-501	264	14	among	among	ADP
amfbr-501	264	15	the	the	DET
amfbr-501	264	16	variables	variable	NOUN
amfbr-501	264	17	.	.	PUNCT
amfbr-501	265	1	beta	beta	ADJ
amfbr-501	265	2	coefficient	coefficient	NOUN
amfbr-501	265	3	of	of	ADP
amfbr-501	265	4	the	the	DET
amfbr-501	265	5	variables	variable	NOUN
amfbr-501	265	6	indicates	indicate	VERB
amfbr-501	265	7	that	that	SCONJ
amfbr-501	265	8	,	,	PUNCT
amfbr-501	265	9	return	return	VERB
amfbr-501	265	10	on	on	ADP
amfbr-501	265	11	equity	equity	NOUN
amfbr-501	265	12	,	,	PUNCT
amfbr-501	265	13	earnings	earning	NOUN
amfbr-501	265	14	per	per	ADP
amfbr-501	265	15	share	share	NOUN
amfbr-501	265	16	and	and	CCONJ
amfbr-501	265	17	dividend	dividend	VERB
amfbr-501	265	18	per	per	ADP
amfbr-501	265	19	share	share	NOUN
amfbr-501	265	20	have	have	VERB
amfbr-501	265	21	positive	positive	ADJ
amfbr-501	265	22	effect	effect	NOUN
amfbr-501	265	23	on	on	ADP
amfbr-501	265	24	market	market	NOUN
amfbr-501	265	25	value	value	NOUN
amfbr-501	265	26	of	of	ADP
amfbr-501	265	27	the	the	DET
amfbr-501	265	28	quoted	quote	VERB
amfbr-501	265	29	manufacturing	manufacturing	NOUN
amfbr-501	265	30	firms	firm	NOUN
amfbr-501	265	31	while	while	SCONJ
amfbr-501	265	32	book	book	NOUN
amfbr-501	265	33	value	value	NOUN
amfbr-501	265	34	per	per	ADP
amfbr-501	265	35	share	share	NOUN
amfbr-501	265	36	have	have	VERB
amfbr-501	265	37	negative	negative	ADJ
amfbr-501	265	38	effect	effect	NOUN
amfbr-501	265	39	on	on	ADP
amfbr-501	265	40	market	market	NOUN
amfbr-501	265	41	value	value	NOUN
amfbr-501	265	42	of	of	ADP
amfbr-501	265	43	the	the	DET
amfbr-501	265	44	firms	firm	NOUN
amfbr-501	265	45	.	.	PUNCT
amfbr-501	266	1	the	the	DET
amfbr-501	266	2	insignificant	insignificant	ADJ
amfbr-501	266	3	effect	effect	NOUN
amfbr-501	266	4	of	of	ADP
amfbr-501	266	5	the	the	DET
amfbr-501	266	6	models	model	NOUN
amfbr-501	266	7	and	and	CCONJ
amfbr-501	266	8	the	the	DET
amfbr-501	266	9	results	result	NOUN
amfbr-501	266	10	of	of	ADP
amfbr-501	266	11	the	the	DET
amfbr-501	266	12	hausman	hausman	ADJ
amfbr-501	266	13	test	test	NOUN
amfbr-501	266	14	enable	enable	VERB
amfbr-501	266	15	us	we	PRON
amfbr-501	266	16	to	to	PART
amfbr-501	266	17	analyze	analyze	VERB
amfbr-501	266	18	the	the	DET
amfbr-501	266	19	fixed	fix	VERB
amfbr-501	266	20	effect	effect	NOUN
amfbr-501	266	21	model	model	NOUN
amfbr-501	266	22	in	in	ADP
amfbr-501	266	23	the	the	DET
amfbr-501	266	24	tables	table	NOUN
amfbr-501	266	25	below	below	ADV
amfbr-501	266	26	.	.	PUNCT
amfbr-501	267	1	table	table	NOUN
amfbr-501	268	1	3	3	NUM
amfbr-501	268	2	.	.	X
amfbr-501	268	3	presentation	presentation	NOUN
amfbr-501	268	4	of	of	ADP
amfbr-501	268	5	formulated	formulated	ADJ
amfbr-501	268	6	fixed	fix	VERB
amfbr-501	268	7	effect	effect	NOUN
amfbr-501	268	8	model	model	NOUN
amfbr-501	268	9	results	result	VERB
amfbr-501	268	10	variable	variable	ADJ
amfbr-501	268	11	coefficient	coefficient	NOUN
amfbr-501	268	12	std	std	NOUN
amfbr-501	268	13	.	.	NOUN
amfbr-501	268	14	error	error	NOUN
amfbr-501	268	15	t	t	NOUN
amfbr-501	268	16	-	-	PUNCT
amfbr-501	268	17	statistic	statistic	NOUN
amfbr-501	268	18	prob	prob	NOUN
amfbr-501	268	19	.	.	PUNCT
amfbr-501	269	1	roe	roe	PROPN
amfbr-501	269	2	0.860146	0.860146	NUM
amfbr-501	269	3	1.044343	1.044343	NUM
amfbr-501	269	4	1.356385	1.356385	NUM
amfbr-501	269	5	0.0366	0.0366	NUM
amfbr-501	269	6	eps	eps	ADP
amfbr-501	269	7	0.028731	0.028731	NUM
amfbr-501	269	8	0.160273	0.160273	NUM
amfbr-501	269	9	0.179262	0.179262	NUM
amfbr-501	269	10	0.8579	0.8579	NUM
amfbr-501	269	11	dps	dps	NOUN
amfbr-501	269	12	0.914421	0.914421	NUM
amfbr-501	269	13	0.008112	0.008112	NUM
amfbr-501	269	14	1.777683	1.777683	NUM
amfbr-501	269	15	0.0070	0.0070	NUM
amfbr-501	269	16	c	c	NOUN
amfbr-501	269	17	12.36263	12.36263	NUM
amfbr-501	269	18	2.094911	2.094911	NUM
amfbr-501	269	19	5.901265	5.901265	NUM
amfbr-501	269	20	0.0000	0.0000	NUM
amfbr-501	269	21	effects	effect	NOUN
amfbr-501	269	22	specification	specification	NOUN
amfbr-501	269	23	copyright	copyright	NOUN
amfbr-501	269	24	©	©	PROPN
amfbr-501	269	25	cc	cc	PROPN
amfbr-501	269	26	-	-	PUNCT
amfbr-501	269	27	by	by	ADP
amfbr-501	269	28	-	-	PUNCT
amfbr-501	269	29	nc	nc	PROPN
amfbr-501	269	30	2020	2020	NUM
amfbr-501	269	31	,	,	PUNCT
amfbr-501	269	32	cribfb	cribfb	PROPN
amfbr-501	269	33	|	|	ADV
amfbr-501	269	34	amfbr	amfbr	ADJ
amfbr-501	269	35	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	269	36	american	american	PROPN
amfbr-501	269	37	finance	finance	PROPN
amfbr-501	269	38	&	&	CCONJ
amfbr-501	269	39	banking	banking	PROPN
amfbr-501	269	40	review	review	PROPN
amfbr-501	269	41	vol	vol	NOUN
amfbr-501	269	42	.	.	PROPN
amfbr-501	270	1	5	5	NUM
amfbr-501	270	2	,	,	PUNCT
amfbr-501	270	3	no	no	INTJ
amfbr-501	270	4	.	.	NOUN
amfbr-501	270	5	1	1	NUM
amfbr-501	270	6	;	;	PUNCT
amfbr-501	270	7	2020	2020	NUM
amfbr-501	270	8	9	9	NUM
amfbr-501	271	1	cross	cross	ADJ
amfbr-501	271	2	-	-	NOUN
amfbr-501	271	3	section	section	NOUN
amfbr-501	271	4	fixed	fix	VERB
amfbr-501	271	5	(	(	PUNCT
amfbr-501	271	6	dummy	dummy	ADJ
amfbr-501	271	7	variables	variable	NOUN
amfbr-501	271	8	)	)	PUNCT
amfbr-501	271	9	r	r	X
amfbr-501	271	10	-	-	PUNCT
amfbr-501	271	11	squared	square	VERB
amfbr-501	271	12	0.791491	0.791491	NUM
amfbr-501	271	13	mean	mean	NOUN
amfbr-501	271	14	dependent	dependent	ADJ
amfbr-501	271	15	var	var	NOUN
amfbr-501	271	16	14.93914	14.93914	NUM
amfbr-501	271	17	adjusted	adjust	VERB
amfbr-501	271	18	r	r	NOUN
amfbr-501	271	19	-	-	PUNCT
amfbr-501	271	20	squared	square	VERB
amfbr-501	271	21	0.573583	0.573583	NUM
amfbr-501	271	22	s.d	s.d	PROPN
amfbr-501	271	23	.	.	PUNCT
amfbr-501	272	1	dependent	dependent	ADJ
amfbr-501	272	2	var	var	PROPN
amfbr-501	272	3	2.146708	2.146708	NUM
amfbr-501	272	4	s.e	s.e	PROPN
amfbr-501	272	5	.	.	PROPN
amfbr-501	272	6	of	of	ADP
amfbr-501	272	7	regression	regression	NOUN
amfbr-501	272	8	2.066219	2.066219	NUM
amfbr-501	272	9	akaike	akaike	ADJ
amfbr-501	272	10	info	info	NOUN
amfbr-501	272	11	criterion	criterion	NOUN
amfbr-501	272	12	4.411093	4.411093	NUM
amfbr-501	272	13	sum	sum	NOUN
amfbr-501	272	14	squared	square	VERB
amfbr-501	272	15	resid	resid	NOUN
amfbr-501	272	16	819.6977	819.6977	NUM
amfbr-501	272	17	schwarz	schwarz	NOUN
amfbr-501	272	18	criterion	criterion	NOUN
amfbr-501	272	19	4.857006	4.857006	NUM
amfbr-501	272	20	log	log	NOUN
amfbr-501	272	21	likelihood	likelihood	NOUN
amfbr-501	272	22	-458.4258	-458.4258	ADP
amfbr-501	272	23	hannan	hannan	PROPN
amfbr-501	272	24	-	-	PUNCT
amfbr-501	272	25	quinn	quinn	PROPN
amfbr-501	272	26	criter	criter	NOUN
amfbr-501	272	27	.	.	PUNCT
amfbr-501	273	1	4.591145	4.591145	NUM
amfbr-501	273	2	f	f	X
amfbr-501	273	3	-	-	PUNCT
amfbr-501	273	4	statistic	statistic	ADJ
amfbr-501	273	5	1.624076	1.624076	NUM
amfbr-501	273	6	durbin	durbin	ADJ
amfbr-501	273	7	-	-	PUNCT
amfbr-501	273	8	watson	watson	NOUN
amfbr-501	273	9	stat	stat	NOUN
amfbr-501	273	10	1.905250	1.905250	NUM
amfbr-501	273	11	prob(f	prob(f	NOUN
amfbr-501	273	12	-	-	PUNCT
amfbr-501	273	13	statistic	statistic	NOUN
amfbr-501	273	14	)	)	PUNCT
amfbr-501	273	15	0.000169	0.000169	NUM
amfbr-501	273	16	source	source	NOUN
amfbr-501	273	17	:	:	PUNCT
amfbr-501	273	18	computed	compute	VERB
amfbr-501	273	19	from	from	ADP
amfbr-501	273	20	e	e	NOUN
amfbr-501	273	21	-	-	NOUN
amfbr-501	273	22	view	view	ADJ
amfbr-501	273	23	windows	window	VERB
amfbr-501	273	24	9.0	9.0	NUM
amfbr-501	273	25	the	the	DET
amfbr-501	273	26	estimated	estimate	VERB
amfbr-501	273	27	fixed	fix	VERB
amfbr-501	273	28	regression	regression	NOUN
amfbr-501	273	29	model	model	NOUN
amfbr-501	273	30	found	find	VERB
amfbr-501	273	31	that	that	SCONJ
amfbr-501	273	32	the	the	DET
amfbr-501	273	33	predictor	predictor	NOUN
amfbr-501	273	34	variables	variable	VERB
amfbr-501	273	35	in	in	ADP
amfbr-501	273	36	the	the	DET
amfbr-501	273	37	model	model	NOUN
amfbr-501	273	38	can	can	AUX
amfbr-501	273	39	explain	explain	VERB
amfbr-501	273	40	79	79	NUM
amfbr-501	273	41	percent	percent	NOUN
amfbr-501	273	42	variation	variation	NOUN
amfbr-501	273	43	on	on	ADP
amfbr-501	273	44	the	the	DET
amfbr-501	273	45	market	market	NOUN
amfbr-501	273	46	value	value	NOUN
amfbr-501	273	47	of	of	ADP
amfbr-501	273	48	the	the	DET
amfbr-501	273	49	23	23	NUM
amfbr-501	273	50	selected	select	VERB
amfbr-501	273	51	manufacturing	manufacturing	NOUN
amfbr-501	273	52	firms	firm	NOUN
amfbr-501	273	53	.	.	PUNCT
amfbr-501	274	1	the	the	DET
amfbr-501	274	2	fstatistics	fstatistic	NOUN
amfbr-501	274	3	and	and	CCONJ
amfbr-501	274	4	probability	probability	NOUN
amfbr-501	274	5	confirms	confirm	VERB
amfbr-501	274	6	that	that	SCONJ
amfbr-501	274	7	the	the	DET
amfbr-501	274	8	model	model	NOUN
amfbr-501	274	9	is	be	AUX
amfbr-501	274	10	statistically	statistically	ADV
amfbr-501	274	11	significant	significant	ADJ
amfbr-501	274	12	and	and	CCONJ
amfbr-501	274	13	can	can	AUX
amfbr-501	274	14	predict	predict	VERB
amfbr-501	274	15	the	the	DET
amfbr-501	274	16	variation	variation	NOUN
amfbr-501	274	17	on	on	ADP
amfbr-501	274	18	the	the	DET
amfbr-501	274	19	market	market	NOUN
amfbr-501	274	20	value	value	NOUN
amfbr-501	274	21	of	of	ADP
amfbr-501	274	22	the	the	DET
amfbr-501	274	23	selected	select	VERB
amfbr-501	274	24	quoted	quote	VERB
amfbr-501	274	25	firms	firm	NOUN
amfbr-501	274	26	.	.	PUNCT
amfbr-501	275	1	the	the	DET
amfbr-501	275	2	durbin	durbin	PROPN
amfbr-501	275	3	watson	watson	PROPN
amfbr-501	275	4	statistics	statistics	PROPN
amfbr-501	275	5	proved	prove	VERB
amfbr-501	275	6	that	that	SCONJ
amfbr-501	275	7	there	there	PRON
amfbr-501	275	8	is	be	VERB
amfbr-501	275	9	no	no	DET
amfbr-501	275	10	presence	presence	NOUN
amfbr-501	275	11	of	of	ADP
amfbr-501	275	12	serial	serial	ADJ
amfbr-501	275	13	autocorrelation	autocorrelation	NOUN
amfbr-501	275	14	among	among	ADP
amfbr-501	275	15	the	the	DET
amfbr-501	275	16	variables	variable	NOUN
amfbr-501	275	17	.	.	PUNCT
amfbr-501	276	1	beta	beta	ADJ
amfbr-501	276	2	coefficient	coefficient	NOUN
amfbr-501	276	3	of	of	ADP
amfbr-501	276	4	the	the	DET
amfbr-501	276	5	variables	variable	NOUN
amfbr-501	276	6	indicates	indicate	VERB
amfbr-501	276	7	that	that	SCONJ
amfbr-501	276	8	,	,	PUNCT
amfbr-501	276	9	return	return	VERB
amfbr-501	276	10	on	on	ADP
amfbr-501	276	11	equity	equity	NOUN
amfbr-501	276	12	;	;	PUNCT
amfbr-501	276	13	earnings	earning	NOUN
amfbr-501	276	14	per	per	ADP
amfbr-501	276	15	share	share	NOUN
amfbr-501	276	16	and	and	CCONJ
amfbr-501	276	17	dividend	dividend	VERB
amfbr-501	276	18	per	per	ADP
amfbr-501	276	19	share	share	NOUN
amfbr-501	276	20	have	have	VERB
amfbr-501	276	21	negative	negative	ADJ
amfbr-501	276	22	effect	effect	NOUN
amfbr-501	276	23	on	on	ADP
amfbr-501	276	24	market	market	NOUN
amfbr-501	276	25	value	value	NOUN
amfbr-501	276	26	of	of	ADP
amfbr-501	276	27	the	the	DET
amfbr-501	276	28	firms	firm	NOUN
amfbr-501	276	29	.	.	PUNCT
amfbr-501	277	1	from	from	ADP
amfbr-501	277	2	the	the	DET
amfbr-501	277	3	hausman	hausman	PROPN
amfbr-501	277	4	test	test	NOUN
amfbr-501	277	5	the	the	DET
amfbr-501	277	6	fixed	fix	VERB
amfbr-501	277	7	effect	effect	NOUN
amfbr-501	277	8	model	model	NOUN
amfbr-501	277	9	results	result	NOUN
amfbr-501	277	10	is	be	AUX
amfbr-501	277	11	most	most	ADV
amfbr-501	277	12	appropriate	appropriate	ADJ
amfbr-501	277	13	for	for	ADP
amfbr-501	277	14	the	the	DET
amfbr-501	277	15	study	study	NOUN
amfbr-501	277	16	.	.	PUNCT
amfbr-501	278	1	however	however	ADV
amfbr-501	278	2	,	,	PUNCT
amfbr-501	278	3	the	the	DET
amfbr-501	278	4	study	study	NOUN
amfbr-501	278	5	analyzes	analyze	VERB
amfbr-501	278	6	the	the	DET
amfbr-501	278	7	random	random	ADJ
amfbr-501	278	8	effect	effect	NOUN
amfbr-501	278	9	in	in	ADP
amfbr-501	278	10	the	the	DET
amfbr-501	278	11	table	table	NOUN
amfbr-501	278	12	below	below	ADV
amfbr-501	278	13	to	to	PART
amfbr-501	278	14	validate	validate	VERB
amfbr-501	278	15	the	the	DET
amfbr-501	278	16	findings	finding	NOUN
amfbr-501	278	17	of	of	ADP
amfbr-501	278	18	the	the	DET
amfbr-501	278	19	study	study	NOUN
amfbr-501	278	20	.	.	PUNCT
amfbr-501	279	1	table	table	NOUN
amfbr-501	279	2	4	4	NUM
amfbr-501	279	3	.	.	PUNCT
amfbr-501	279	4	presentation	presentation	NOUN
amfbr-501	279	5	of	of	ADP
amfbr-501	279	6	formulated	formulate	VERB
amfbr-501	279	7	random	random	ADJ
amfbr-501	279	8	effect	effect	NOUN
amfbr-501	279	9	model	model	NOUN
amfbr-501	279	10	results	result	VERB
amfbr-501	279	11	variable	variable	ADJ
amfbr-501	279	12	coefficient	coefficient	NOUN
amfbr-501	279	13	std	std	NOUN
amfbr-501	279	14	.	.	NOUN
amfbr-501	279	15	error	error	NOUN
amfbr-501	279	16	t	t	NOUN
amfbr-501	279	17	-	-	PUNCT
amfbr-501	279	18	statistic	statistic	NOUN
amfbr-501	279	19	prob	prob	NOUN
amfbr-501	279	20	.	.	PUNCT
amfbr-501	280	1	roe	roe	PROPN
amfbr-501	280	2	0.037520	0.037520	NUM
amfbr-501	281	1	0.034969	0.034969	NUM
amfbr-501	281	2	1.072944	1.072944	NUM
amfbr-501	281	3	0.0445	0.0445	NUM
amfbr-501	281	4	eps	ep	VERB
amfbr-501	281	5	0.203111	0.203111	NUM
amfbr-501	281	6	0.130057	0.130057	NUM
amfbr-501	281	7	1.561714	1.561714	NUM
amfbr-501	281	8	0.0198	0.0198	NUM
amfbr-501	281	9	dps	dps	NOUN
amfbr-501	281	10	0.007445	0.007445	NUM
amfbr-501	281	11	0.006745	0.006745	NUM
amfbr-501	281	12	1.103839	1.103839	NUM
amfbr-501	281	13	0.0709	0.0709	NUM
amfbr-501	281	14	c	c	NOUN
amfbr-501	281	15	10.52168	10.52168	NUM
amfbr-501	281	16	1.866897	1.866897	NUM
amfbr-501	281	17	5.635922	5.635922	NUM
amfbr-501	281	18	0.0000	0.0000	NUM
amfbr-501	281	19	effects	effect	NOUN
amfbr-501	281	20	specification	specification	PROPN
amfbr-501	281	21	s.d	s.d	PROPN
amfbr-501	281	22	.	.	PROPN
amfbr-501	281	23	rho	rho	PROPN
amfbr-501	281	24	cross	cross	ADJ
amfbr-501	281	25	-	-	ADJ
amfbr-501	281	26	section	section	ADJ
amfbr-501	281	27	random	random	ADJ
amfbr-501	281	28	0.472147	0.472147	NUM
amfbr-501	281	29	0.0496	0.0496	NUM
amfbr-501	281	30	idiosyncratic	idiosyncratic	ADJ
amfbr-501	281	31	random	random	ADJ
amfbr-501	281	32	2.066219	2.066219	NUM
amfbr-501	281	33	0.9504	0.9504	NUM
amfbr-501	281	34	weighted	weight	VERB
amfbr-501	281	35	statistics	statistic	NOUN
amfbr-501	281	36	r	r	NOUN
amfbr-501	281	37	-	-	PUNCT
amfbr-501	281	38	squared	square	VERB
amfbr-501	281	39	0.441900	0.441900	NUM
amfbr-501	281	40	mean	mean	NOUN
amfbr-501	281	41	dependent	dependent	ADJ
amfbr-501	281	42	var	var	NOUN
amfbr-501	281	43	12.18603	12.18603	NUM
amfbr-501	281	44	adjusted	adjust	VERB
amfbr-501	281	45	r	r	NOUN
amfbr-501	281	46	-	-	PUNCT
amfbr-501	281	47	squared	square	VERB
amfbr-501	281	48	0.315038	0.315038	NUM
amfbr-501	281	49	s.d	s.d	PROPN
amfbr-501	281	50	.	.	PUNCT
amfbr-501	282	1	dependent	dependent	ADJ
amfbr-501	282	2	var	var	NOUN
amfbr-501	282	3	2.096432	2.096432	NUM
amfbr-501	282	4	s.e	s.e	PROPN
amfbr-501	282	5	.	.	PROPN
amfbr-501	282	6	of	of	ADP
amfbr-501	282	7	regression	regression	NOUN
amfbr-501	282	8	2.072931	2.072931	NUM
amfbr-501	282	9	sum	sum	NOUN
amfbr-501	282	10	squared	square	VERB
amfbr-501	282	11	resid	resid	NOUN
amfbr-501	282	12	919.5673	919.5673	NUM
amfbr-501	282	13	f	f	X
amfbr-501	282	14	-	-	PUNCT
amfbr-501	282	15	statistic	statistic	ADJ
amfbr-501	282	16	1.559801	1.559801	NUM
amfbr-501	282	17	durbin	durbin	ADJ
amfbr-501	282	18	-	-	PUNCT
amfbr-501	282	19	watson	watson	NOUN
amfbr-501	282	20	stat	stat	PROPN
amfbr-501	282	21	1.726119	1.726119	NUM
amfbr-501	282	22	prob(f	prob(f	NOUN
amfbr-501	282	23	-	-	PUNCT
amfbr-501	282	24	statistic	statistic	NOUN
amfbr-501	282	25	)	)	PUNCT
amfbr-501	282	26	0.040262	0.040262	NUM
amfbr-501	282	27	unweighted	unweighted	ADJ
amfbr-501	282	28	statistics	statistic	NOUN
amfbr-501	282	29	r	r	NOUN
amfbr-501	282	30	-	-	PUNCT
amfbr-501	282	31	squared	square	VERB
amfbr-501	282	32	0.448637	0.448637	NUM
amfbr-501	282	33	mean	mean	NOUN
amfbr-501	282	34	dependent	dependent	ADJ
amfbr-501	282	35	var	var	NOUN
amfbr-501	282	36	14.93914	14.93914	NUM
amfbr-501	282	37	sum	sum	NOUN
amfbr-501	282	38	squared	square	VERB
amfbr-501	282	39	resid	resid	VERB
amfbr-501	282	40	964.5282	964.5282	NUM
amfbr-501	282	41	durbin	durbin	ADJ
amfbr-501	282	42	-	-	PUNCT
amfbr-501	282	43	watson	watson	NOUN
amfbr-501	282	44	stat	stat	PROPN
amfbr-501	282	45	1.658316	1.658316	NUM
amfbr-501	282	46	source	source	NOUN
amfbr-501	282	47	:	:	PUNCT
amfbr-501	282	48	computed	compute	VERB
amfbr-501	282	49	from	from	ADP
amfbr-501	282	50	e	e	NOUN
amfbr-501	282	51	-	-	NOUN
amfbr-501	282	52	view	view	ADJ
amfbr-501	282	53	windows	window	VERB
amfbr-501	282	54	9.0	9.0	NUM
amfbr-501	282	55	the	the	DET
amfbr-501	282	56	estimated	estimate	VERB
amfbr-501	282	57	random	random	ADJ
amfbr-501	282	58	regression	regression	NOUN
amfbr-501	282	59	model	model	NOUN
amfbr-501	282	60	found	find	VERB
amfbr-501	282	61	that	that	SCONJ
amfbr-501	282	62	the	the	DET
amfbr-501	282	63	predictor	predictor	NOUN
amfbr-501	282	64	variables	variable	VERB
amfbr-501	282	65	in	in	ADP
amfbr-501	282	66	the	the	DET
amfbr-501	282	67	model	model	NOUN
amfbr-501	282	68	can	can	AUX
amfbr-501	282	69	explain	explain	VERB
amfbr-501	282	70	44	44	NUM
amfbr-501	282	71	percent	percent	NOUN
amfbr-501	282	72	variation	variation	NOUN
amfbr-501	282	73	on	on	ADP
amfbr-501	282	74	the	the	DET
amfbr-501	282	75	market	market	NOUN
amfbr-501	282	76	value	value	NOUN
amfbr-501	282	77	of	of	ADP
amfbr-501	282	78	the	the	DET
amfbr-501	282	79	23	23	NUM
amfbr-501	282	80	selected	select	VERB
amfbr-501	282	81	manufacturing	manufacturing	NOUN
amfbr-501	282	82	firms	firm	NOUN
amfbr-501	282	83	.	.	PUNCT
amfbr-501	283	1	the	the	DET
amfbr-501	283	2	fstatistics	fstatistic	NOUN
amfbr-501	283	3	and	and	CCONJ
amfbr-501	283	4	probability	probability	NOUN
amfbr-501	283	5	confirms	confirm	VERB
amfbr-501	283	6	that	that	SCONJ
amfbr-501	283	7	the	the	DET
amfbr-501	283	8	model	model	NOUN
amfbr-501	283	9	is	be	AUX
amfbr-501	283	10	statistically	statistically	ADV
amfbr-501	283	11	significant	significant	ADJ
amfbr-501	283	12	and	and	CCONJ
amfbr-501	283	13	can	can	AUX
amfbr-501	283	14	predict	predict	VERB
amfbr-501	283	15	the	the	DET
amfbr-501	283	16	variation	variation	NOUN
amfbr-501	283	17	on	on	ADP
amfbr-501	283	18	the	the	DET
amfbr-501	283	19	market	market	NOUN
amfbr-501	283	20	value	value	NOUN
amfbr-501	283	21	of	of	ADP
amfbr-501	283	22	the	the	DET
amfbr-501	283	23	selected	select	VERB
amfbr-501	283	24	quoted	quote	VERB
amfbr-501	283	25	firms	firm	NOUN
amfbr-501	283	26	.	.	PUNCT
amfbr-501	284	1	the	the	DET
amfbr-501	284	2	durbin	durbin	PROPN
amfbr-501	284	3	watson	watson	PROPN
amfbr-501	284	4	statistics	statistics	PROPN
amfbr-501	284	5	proved	prove	VERB
amfbr-501	284	6	that	that	SCONJ
amfbr-501	284	7	there	there	PRON
amfbr-501	284	8	is	be	VERB
amfbr-501	284	9	no	no	DET
amfbr-501	284	10	presence	presence	NOUN
amfbr-501	284	11	of	of	ADP
amfbr-501	284	12	serial	serial	ADJ
amfbr-501	284	13	autocorrelation	autocorrelation	NOUN
amfbr-501	284	14	among	among	ADP
amfbr-501	284	15	the	the	DET
amfbr-501	284	16	variables	variable	NOUN
amfbr-501	284	17	.	.	PUNCT
amfbr-501	285	1	beta	beta	ADJ
amfbr-501	285	2	coefficient	coefficient	NOUN
amfbr-501	285	3	of	of	ADP
amfbr-501	285	4	the	the	DET
amfbr-501	285	5	variables	variable	NOUN
amfbr-501	285	6	indicates	indicate	VERB
amfbr-501	285	7	that	that	SCONJ
amfbr-501	285	8	,	,	PUNCT
amfbr-501	285	9	return	return	VERB
amfbr-501	285	10	on	on	ADP
amfbr-501	285	11	equity	equity	NOUN
amfbr-501	285	12	,	,	PUNCT
amfbr-501	285	13	earnings	earning	NOUN
amfbr-501	285	14	per	per	ADP
amfbr-501	285	15	share	share	NOUN
amfbr-501	285	16	and	and	CCONJ
amfbr-501	285	17	dividend	dividend	VERB
amfbr-501	285	18	per	per	ADP
amfbr-501	285	19	share	share	NOUN
amfbr-501	285	20	.	.	PUNCT
amfbr-501	286	1	the	the	DET
amfbr-501	286	2	result	result	NOUN
amfbr-501	286	3	above	above	ADP
amfbr-501	286	4	enables	enable	VERB
amfbr-501	286	5	to	to	PART
amfbr-501	286	6	test	test	VERB
amfbr-501	286	7	cross	cross	ADJ
amfbr-501	286	8	-	-	ADJ
amfbr-501	286	9	sectional	sectional	ADJ
amfbr-501	286	10	comparism	comparism	NOUN
amfbr-501	286	11	of	of	ADP
amfbr-501	286	12	random	random	ADJ
amfbr-501	286	13	and	and	CCONJ
amfbr-501	286	14	fixed	fixed	ADJ
amfbr-501	286	15	effect	effect	NOUN
amfbr-501	286	16	in	in	ADP
amfbr-501	286	17	the	the	DET
amfbr-501	286	18	table	table	NOUN
amfbr-501	286	19	below	below	ADV
amfbr-501	286	20	:	:	PUNCT
amfbr-501	286	21	table	table	VERB
amfbr-501	286	22	5.cross	5.cross	NUM
amfbr-501	286	23	-	-	PUNCT
amfbr-501	286	24	section	section	NOUN
amfbr-501	286	25	effect	effect	NOUN
amfbr-501	286	26	test	test	NOUN
amfbr-501	286	27	comparism	comparism	NOUN
amfbr-501	286	28	variable	variable	ADJ
amfbr-501	286	29	fixed	fix	VERB
amfbr-501	286	30	random	random	ADJ
amfbr-501	286	31	var	var	NOUN
amfbr-501	286	32	.	.	PUNCT
amfbr-501	287	1	diff	diff	PROPN
amfbr-501	287	2	prob	prob	PROPN
amfbr-501	287	3	.	.	PUNCT
amfbr-501	288	1	decision	decision	NOUN
amfbr-501	288	2	roe	roe	NOUN
amfbr-501	288	3	0.060146	0.060146	NUM
amfbr-501	288	4	0.037520	0.037520	NUM
amfbr-501	288	5	0.000743	0.000743	NUM
amfbr-501	288	6	0.4066	0.4066	NUM
amfbr-501	288	7	accept	accept	VERB
amfbr-501	288	8	h0	h0	PROPN
amfbr-501	288	9	eps	eps	PROPN
amfbr-501	288	10	0.028731	0.028731	NUM
amfbr-501	288	11	0.203111	0.203111	NUM
amfbr-501	288	12	0.008773	0.008773	NUM
amfbr-501	288	13	0.0626	0.0626	NUM
amfbr-501	288	14	accept	accept	VERB
amfbr-501	288	15	h0	h0	NOUN
amfbr-501	288	16	dps	dps	NOUN
amfbr-501	288	17	0.014421	0.014421	NUM
amfbr-501	288	18	0.007445	0.007445	NUM
amfbr-501	288	19	0.000020	0.000020	NUM
amfbr-501	288	20	0.1217	0.1217	NUM
amfbr-501	288	21	accept	accept	PROPN
amfbr-501	288	22	h0	h0	PROPN
amfbr-501	288	23	source	source	NOUN
amfbr-501	288	24	:	:	PUNCT
amfbr-501	288	25	computed	compute	VERB
amfbr-501	288	26	from	from	ADP
amfbr-501	288	27	e	e	NOUN
amfbr-501	288	28	-	-	NOUN
amfbr-501	288	29	view	view	ADJ
amfbr-501	288	30	windows	window	NOUN
amfbr-501	288	31	9.0	9.0	NUM
amfbr-501	288	32	copyright	copyright	NOUN
amfbr-501	288	33	©	©	PROPN
amfbr-501	288	34	cc	cc	PROPN
amfbr-501	288	35	-	-	PUNCT
amfbr-501	288	36	by	by	ADP
amfbr-501	288	37	-	-	PUNCT
amfbr-501	288	38	nc	nc	PROPN
amfbr-501	288	39	2020	2020	NUM
amfbr-501	288	40	,	,	PUNCT
amfbr-501	288	41	cribfb	cribfb	PROPN
amfbr-501	288	42	|	|	ADV
amfbr-501	288	43	amfbr	amfbr	ADJ
amfbr-501	288	44	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	288	45	american	american	PROPN
amfbr-501	288	46	finance	finance	PROPN
amfbr-501	288	47	&	&	CCONJ
amfbr-501	288	48	banking	banking	PROPN
amfbr-501	288	49	review	review	PROPN
amfbr-501	288	50	vol	vol	NOUN
amfbr-501	288	51	.	.	PROPN
amfbr-501	289	1	5	5	NUM
amfbr-501	289	2	,	,	PUNCT
amfbr-501	289	3	no	no	INTJ
amfbr-501	289	4	.	.	NOUN
amfbr-501	289	5	1	1	NUM
amfbr-501	289	6	;	;	PUNCT
amfbr-501	290	1	2020	2020	NUM
amfbr-501	290	2	10	10	NUM
amfbr-501	291	1	the	the	DET
amfbr-501	291	2	table	table	NOUN
amfbr-501	291	3	above	above	ADV
amfbr-501	291	4	reveals	reveal	VERB
amfbr-501	291	5	the	the	DET
amfbr-501	291	6	variance	variance	NOUN
amfbr-501	291	7	difference	difference	NOUN
amfbr-501	291	8	among	among	ADP
amfbr-501	291	9	the	the	DET
amfbr-501	291	10	variables	variable	NOUN
amfbr-501	291	11	,	,	PUNCT
amfbr-501	291	12	as	as	SCONJ
amfbr-501	291	13	shown	show	VERB
amfbr-501	291	14	above	above	ADP
amfbr-501	291	15	that	that	SCONJ
amfbr-501	291	16	the	the	DET
amfbr-501	291	17	variables	variable	NOUN
amfbr-501	291	18	are	be	AUX
amfbr-501	291	19	all	all	ADV
amfbr-501	291	20	statistically	statistically	ADV
amfbr-501	291	21	not	not	PART
amfbr-501	291	22	significant	significant	ADJ
amfbr-501	291	23	which	which	PRON
amfbr-501	291	24	implies	imply	VERB
amfbr-501	291	25	that	that	SCONJ
amfbr-501	291	26	there	there	PRON
amfbr-501	291	27	is	be	VERB
amfbr-501	291	28	a	a	DET
amfbr-501	291	29	significant	significant	ADJ
amfbr-501	291	30	difference	difference	NOUN
amfbr-501	291	31	between	between	ADP
amfbr-501	291	32	fixed	fix	VERB
amfbr-501	291	33	and	and	CCONJ
amfbr-501	291	34	random	random	ADJ
amfbr-501	291	35	effect	effect	NOUN
amfbr-501	291	36	among	among	ADP
amfbr-501	291	37	the	the	DET
amfbr-501	291	38	variables	variable	NOUN
amfbr-501	291	39	.	.	PUNCT
amfbr-501	292	1	table	table	NOUN
amfbr-501	292	2	6	6	NUM
amfbr-501	292	3	.	.	PUNCT
amfbr-501	292	4	presentation	presentation	NOUN
amfbr-501	292	5	of	of	ADP
amfbr-501	292	6	granger	granger	PROPN
amfbr-501	292	7	causality	causality	PROPN
amfbr-501	292	8	test	test	NOUN
amfbr-501	292	9	results	result	VERB
amfbr-501	292	10	null	null	ADJ
amfbr-501	292	11	hypothesis	hypothesis	NOUN
amfbr-501	292	12	:	:	PUNCT
amfbr-501	292	13	obs	obs	PROPN
amfbr-501	292	14	f	f	NOUN
amfbr-501	292	15	-	-	PUNCT
amfbr-501	292	16	statistic	statistic	ADJ
amfbr-501	292	17	prob	prob	NOUN
amfbr-501	292	18	.	.	PUNCT
amfbr-501	293	1	roe	roe	PROPN
amfbr-501	293	2	does	do	AUX
amfbr-501	293	3	not	not	PART
amfbr-501	293	4	granger	granger	AUX
amfbr-501	293	5	cause	cause	VERB
amfbr-501	293	6	mv	mv	PROPN
amfbr-501	293	7	164	164	NUM
amfbr-501	293	8	0.43071	0.43071	NUM
amfbr-501	293	9	0.6508	0.6508	NUM
amfbr-501	293	10	mv	mv	NOUN
amfbr-501	293	11	does	do	AUX
amfbr-501	293	12	not	not	PART
amfbr-501	293	13	granger	granger	AUX
amfbr-501	293	14	cause	cause	VERB
amfbr-501	293	15	roe	roe	PROPN
amfbr-501	293	16	0.43285	0.43285	PROPN
amfbr-501	293	17	0.6494	0.6494	NUM
amfbr-501	293	18	eps	eps	NOUN
amfbr-501	293	19	does	do	AUX
amfbr-501	293	20	not	not	PART
amfbr-501	293	21	granger	granger	AUX
amfbr-501	293	22	cause	cause	VERB
amfbr-501	293	23	mv	mv	PROPN
amfbr-501	293	24	170	170	NUM
amfbr-501	293	25	0.27609	0.27609	NUM
amfbr-501	293	26	0.7591	0.7591	NUM
amfbr-501	293	27	mv	mv	PROPN
amfbr-501	293	28	does	do	AUX
amfbr-501	293	29	not	not	PART
amfbr-501	293	30	granger	granger	VERB
amfbr-501	293	31	cause	cause	VERB
amfbr-501	293	32	eps	eps	PROPN
amfbr-501	293	33	0.03196	0.03196	NUM
amfbr-501	293	34	0.9685	0.9685	NUM
amfbr-501	293	35	dps	dps	NOUN
amfbr-501	293	36	does	do	AUX
amfbr-501	293	37	not	not	PART
amfbr-501	293	38	granger	granger	VERB
amfbr-501	293	39	cause	cause	VERB
amfbr-501	293	40	mv	mv	PROPN
amfbr-501	293	41	169	169	NUM
amfbr-501	293	42	0.07117	0.07117	NUM
amfbr-501	293	43	0.9313	0.9313	NUM
amfbr-501	293	44	mv	mv	NOUN
amfbr-501	293	45	does	do	AUX
amfbr-501	293	46	not	not	PART
amfbr-501	293	47	granger	granger	AUX
amfbr-501	293	48	cause	cause	VERB
amfbr-501	293	49	dps	dps	NOUN
amfbr-501	293	50	0.25032	0.25032	NUM
amfbr-501	293	51	0.7788	0.7788	NUM
amfbr-501	293	52	source	source	NOUN
amfbr-501	293	53	:	:	PUNCT
amfbr-501	293	54	computed	compute	VERB
amfbr-501	293	55	from	from	ADP
amfbr-501	293	56	e	e	NOUN
amfbr-501	293	57	-	-	NOUN
amfbr-501	293	58	view	view	NOUN
amfbr-501	293	59	windows	window	VERB
amfbr-501	293	60	9.0	9.0	NUM
amfbr-501	293	61	the	the	DET
amfbr-501	293	62	causality	causality	NOUN
amfbr-501	293	63	test	test	NOUN
amfbr-501	293	64	shows	show	VERB
amfbr-501	293	65	that	that	SCONJ
amfbr-501	293	66	there	there	PRON
amfbr-501	293	67	is	be	VERB
amfbr-501	293	68	no	no	DET
amfbr-501	293	69	causal	causal	ADJ
amfbr-501	293	70	relationship	relationship	NOUN
amfbr-501	293	71	among	among	ADP
amfbr-501	293	72	the	the	DET
amfbr-501	293	73	variables	variable	NOUN
amfbr-501	293	74	,	,	PUNCT
amfbr-501	293	75	we	we	PRON
amfbr-501	293	76	accept	accept	VERB
amfbr-501	293	77	null	null	ADJ
amfbr-501	293	78	hypotheses	hypothesis	NOUN
amfbr-501	293	79	.	.	PUNCT
amfbr-501	294	1	table	table	NOUN
amfbr-501	294	2	7.presentation	7.presentation	NUM
amfbr-501	294	3	of	of	ADP
amfbr-501	294	4	panel	panel	NOUN
amfbr-501	294	5	cointegration	cointegration	NOUN
amfbr-501	294	6	test	test	NOUN
amfbr-501	294	7	series	series	NOUN
amfbr-501	294	8	:	:	PUNCT
amfbr-501	294	9	mv	mv	PROPN
amfbr-501	294	10	roe	roe	PROPN
amfbr-501	294	11	eps	eps	PROPN
amfbr-501	294	12	dps	dps	PROPN
amfbr-501	294	13	der	der	PROPN
amfbr-501	294	14	ato	ato	PROPN
amfbr-501	294	15	bvps	bvps	PROPN
amfbr-501	294	16	alternative	alternative	ADJ
amfbr-501	294	17	hypothesis	hypothesis	NOUN
amfbr-501	294	18	:	:	PUNCT
amfbr-501	294	19	common	common	ADJ
amfbr-501	294	20	ar	ar	PROPN
amfbr-501	294	21	coefs	coef	NOUN
amfbr-501	294	22	.	.	PUNCT
amfbr-501	295	1	(	(	PUNCT
amfbr-501	295	2	within	within	ADP
amfbr-501	295	3	-	-	PUNCT
amfbr-501	295	4	dimension	dimension	NOUN
amfbr-501	295	5	)	)	PUNCT
amfbr-501	295	6	weighted	weight	VERB
amfbr-501	295	7	statistic	statistic	ADJ
amfbr-501	295	8	prob	prob	PROPN
amfbr-501	295	9	.	.	PUNCT
amfbr-501	296	1	statistic	statistic	PROPN
amfbr-501	296	2	prob	prob	PROPN
amfbr-501	296	3	.	.	PUNCT
amfbr-501	297	1	panel	panel	PROPN
amfbr-501	297	2	v	v	NOUN
amfbr-501	297	3	-	-	PUNCT
amfbr-501	297	4	statistic	statistic	ADJ
amfbr-501	297	5	-2.429724	-2.429724	NOUN
amfbr-501	297	6	0.9924	0.9924	NUM
amfbr-501	297	7	-2.299783	-2.299783	PROPN
amfbr-501	297	8	0.9893	0.9893	NUM
amfbr-501	297	9	panel	panel	NOUN
amfbr-501	297	10	rho	rho	ADJ
amfbr-501	297	11	-	-	NOUN
amfbr-501	297	12	statistic	statistic	ADJ
amfbr-501	297	13	4.640154	4.640154	NUM
amfbr-501	297	14	1.0000	1.0000	NUM
amfbr-501	297	15	4.548191	4.548191	NUM
amfbr-501	297	16	1.0000	1.0000	NUM
amfbr-501	297	17	panel	panel	NOUN
amfbr-501	297	18	pp	pp	ADJ
amfbr-501	297	19	-	-	PUNCT
amfbr-501	297	20	statistic	statistic	NOUN
amfbr-501	297	21	-3.186873	-3.186873	VERB
amfbr-501	297	22	0.0007	0.0007	NUM
amfbr-501	297	23	-3.047196	-3.047196	NOUN
amfbr-501	297	24	0.0012	0.0012	NUM
amfbr-501	297	25	panel	panel	NOUN
amfbr-501	297	26	adf	adf	NOUN
amfbr-501	297	27	-	-	PUNCT
amfbr-501	297	28	statistic	statistic	NOUN
amfbr-501	297	29	na	na	NOUN
amfbr-501	297	30	na	na	VERB
amfbr-501	297	31	na	na	VERB
amfbr-501	297	32	na	na	VERB
amfbr-501	297	33	alternative	alternative	ADJ
amfbr-501	297	34	hypothesis	hypothesis	NOUN
amfbr-501	297	35	:	:	PUNCT
amfbr-501	297	36	individual	individual	ADJ
amfbr-501	297	37	ar	ar	PROPN
amfbr-501	297	38	coefs	coefs	PROPN
amfbr-501	297	39	.	.	PUNCT
amfbr-501	298	1	(	(	PUNCT
amfbr-501	298	2	between	between	ADP
amfbr-501	298	3	-	-	PUNCT
amfbr-501	298	4	dimension	dimension	NOUN
amfbr-501	298	5	)	)	PUNCT
amfbr-501	298	6	statistic	statistic	NOUN
amfbr-501	298	7	prob	prob	NOUN
amfbr-501	298	8	.	.	PUNCT
amfbr-501	299	1	group	group	PROPN
amfbr-501	299	2	rho	rho	NOUN
amfbr-501	299	3	-	-	NOUN
amfbr-501	299	4	statistic	statistic	ADJ
amfbr-501	299	5	6.156503	6.156503	NUM
amfbr-501	299	6	1.0000	1.0000	NUM
amfbr-501	299	7	group	group	NOUN
amfbr-501	299	8	pp	pp	ADJ
amfbr-501	299	9	-	-	PUNCT
amfbr-501	299	10	statistic	statistic	ADJ
amfbr-501	299	11	-9.556352	-9.556352	ADJ
amfbr-501	299	12	0.0000	0.0000	NUM
amfbr-501	299	13	group	group	NOUN
amfbr-501	299	14	adf	adf	PROPN
amfbr-501	299	15	-	-	PUNCT
amfbr-501	299	16	statistic	statistic	NOUN
amfbr-501	299	17	na	na	PART
amfbr-501	299	18	na	na	PART
amfbr-501	299	19	source	source	NOUN
amfbr-501	299	20	:	:	PUNCT
amfbr-501	299	21	computed	compute	VERB
amfbr-501	299	22	from	from	ADP
amfbr-501	299	23	e	e	NOUN
amfbr-501	299	24	-	-	NOUN
amfbr-501	299	25	view	view	NOUN
amfbr-501	299	26	windows	window	VERB
amfbr-501	299	27	9.0	9.0	NUM
amfbr-501	299	28	the	the	DET
amfbr-501	299	29	results	result	NOUN
amfbr-501	299	30	of	of	ADP
amfbr-501	299	31	the	the	DET
amfbr-501	299	32	cointegration	cointegration	NOUN
amfbr-501	299	33	test	test	NOUN
amfbr-501	299	34	proved	prove	VERB
amfbr-501	299	35	that	that	SCONJ
amfbr-501	299	36	the	the	DET
amfbr-501	299	37	variables	variable	NOUN
amfbr-501	299	38	are	be	AUX
amfbr-501	299	39	cointegrated	cointegrate	VERB
amfbr-501	299	40	as	as	SCONJ
amfbr-501	299	41	the	the	DET
amfbr-501	299	42	probability	probability	NOUN
amfbr-501	299	43	coefficient	coefficient	NOUN
amfbr-501	299	44	of	of	ADP
amfbr-501	299	45	the	the	DET
amfbr-501	299	46	variables	variable	NOUN
amfbr-501	299	47	are	be	AUX
amfbr-501	299	48	less	less	ADJ
amfbr-501	299	49	than	than	ADP
amfbr-501	299	50	0.05	0.05	NUM
amfbr-501	299	51	,	,	PUNCT
amfbr-501	299	52	we	we	PRON
amfbr-501	299	53	accept	accept	VERB
amfbr-501	299	54	the	the	DET
amfbr-501	299	55	alternate	alternate	ADJ
amfbr-501	299	56	hypotheses	hypothesis	NOUN
amfbr-501	299	57	that	that	SCONJ
amfbr-501	299	58	there	there	PRON
amfbr-501	299	59	is	be	VERB
amfbr-501	299	60	the	the	DET
amfbr-501	299	61	presence	presence	NOUN
amfbr-501	299	62	of	of	ADP
amfbr-501	299	63	long	long	ADJ
amfbr-501	299	64	run	run	NOUN
amfbr-501	299	65	relationship	relationship	NOUN
amfbr-501	299	66	between	between	ADP
amfbr-501	299	67	the	the	DET
amfbr-501	299	68	dependent	dependent	ADJ
amfbr-501	299	69	and	and	CCONJ
amfbr-501	299	70	the	the	DET
amfbr-501	299	71	independent	independent	ADJ
amfbr-501	299	72	variables	variable	NOUN
amfbr-501	299	73	.	.	PUNCT
amfbr-501	300	1	the	the	DET
amfbr-501	300	2	presence	presence	NOUN
amfbr-501	300	3	of	of	ADP
amfbr-501	300	4	long	long	ADJ
amfbr-501	300	5	run	run	NOUN
amfbr-501	300	6	relationship	relationship	NOUN
amfbr-501	300	7	enables	enable	VERB
amfbr-501	300	8	us	we	PRON
amfbr-501	300	9	to	to	PART
amfbr-501	300	10	test	test	VERB
amfbr-501	300	11	for	for	ADP
amfbr-501	300	12	unit	unit	NOUN
amfbr-501	300	13	root	root	NOUN
amfbr-501	300	14	;	;	PUNCT
amfbr-501	300	15	the	the	DET
amfbr-501	300	16	table	table	NOUN
amfbr-501	300	17	below	below	ADV
amfbr-501	300	18	has	have	VERB
amfbr-501	300	19	the	the	DET
amfbr-501	300	20	details	detail	NOUN
amfbr-501	300	21	.	.	PUNCT
amfbr-501	301	1	table	table	NOUN
amfbr-501	301	2	8	8	NUM
amfbr-501	301	3	.	.	PUNCT
amfbr-501	302	1	tests	test	NOUN
amfbr-501	302	2	of	of	ADP
amfbr-501	302	3	stationarity	stationarity	NOUN
amfbr-501	302	4	series	series	NOUN
amfbr-501	302	5	:	:	PUNCT
amfbr-501	302	6	mv	mv	PROPN
amfbr-501	302	7	method	method	PROPN
amfbr-501	302	8	statistic	statistic	PROPN
amfbr-501	302	9	prob	prob	NOUN
amfbr-501	302	10	.	.	PUNCT
amfbr-501	303	1	*	*	PUNCT
amfbr-501	303	2	*	*	PUNCT
amfbr-501	303	3	sections	section	NOUN
amfbr-501	303	4	obs	obs	PROPN
amfbr-501	303	5	null	null	PROPN
amfbr-501	303	6	:	:	PUNCT
amfbr-501	303	7	unit	unit	NOUN
amfbr-501	303	8	root	root	NOUN
amfbr-501	303	9	(	(	PUNCT
amfbr-501	303	10	assumes	assume	VERB
amfbr-501	303	11	common	common	ADJ
amfbr-501	303	12	unit	unit	NOUN
amfbr-501	303	13	root	root	NOUN
amfbr-501	303	14	process	process	NOUN
amfbr-501	303	15	)	)	PUNCT
amfbr-501	304	1	levin	levin	PROPN
amfbr-501	304	2	,	,	PUNCT
amfbr-501	304	3	lin	lin	PROPN
amfbr-501	304	4	&	&	CCONJ
amfbr-501	304	5	chu	chu	PROPN
amfbr-501	304	6	t	t	PROPN
amfbr-501	304	7	*	*	PUNCT
amfbr-501	304	8	-9.25205	-9.25205	NOUN
amfbr-501	305	1	0.0000	0.0000	NUM
amfbr-501	305	2	23	23	NUM
amfbr-501	305	3	170	170	NUM
amfbr-501	306	1	i	i	PRON
amfbr-501	306	2	m	m	PROPN
amfbr-501	306	3	,	,	PUNCT
amfbr-501	306	4	pesaran	pesaran	NOUN
amfbr-501	306	5	and	and	CCONJ
amfbr-501	306	6	shin	shin	PROPN
amfbr-501	306	7	w	w	ADJ
amfbr-501	306	8	-	-	PUNCT
amfbr-501	306	9	stat	stat	NOUN
amfbr-501	306	10	-3.15566	-3.15566	NOUN
amfbr-501	306	11	0.0008	0.0008	NUM
amfbr-501	306	12	23	23	NUM
amfbr-501	306	13	170	170	NUM
amfbr-501	306	14	adf	adf	PROPN
amfbr-501	306	15	fisher	fisher	PROPN
amfbr-501	306	16	chi	chi	PROPN
amfbr-501	306	17	-	-	PUNCT
amfbr-501	306	18	square	square	ADJ
amfbr-501	306	19	86.3823	86.3823	NUM
amfbr-501	306	20	0.0003	0.0003	NUM
amfbr-501	306	21	23	23	NUM
amfbr-501	306	22	170	170	NUM
amfbr-501	306	23	pp	pp	PROPN
amfbr-501	306	24	fisher	fisher	PROPN
amfbr-501	306	25	chi	chi	PROPN
amfbr-501	306	26	-	-	PUNCT
amfbr-501	306	27	square	square	ADJ
amfbr-501	306	28	145.244	145.244	NUM
amfbr-501	306	29	0.0000	0.0000	NUM
amfbr-501	306	30	23	23	NUM
amfbr-501	306	31	197	197	NUM
amfbr-501	306	32	series	series	NOUN
amfbr-501	306	33	:	:	PUNCT
amfbr-501	306	34	roe	roe	PROPN
amfbr-501	306	35	levin	levin	PROPN
amfbr-501	306	36	,	,	PUNCT
amfbr-501	306	37	lin	lin	PROPN
amfbr-501	306	38	&	&	CCONJ
amfbr-501	306	39	chu	chu	PROPN
amfbr-501	306	40	t	t	PROPN
amfbr-501	306	41	*	*	PUNCT
amfbr-501	306	42	-2.84596	-2.84596	NOUN
amfbr-501	306	43	0.0022	0.0022	NUM
amfbr-501	306	44	23	23	NUM
amfbr-501	306	45	178	178	NUM
amfbr-501	306	46	i	i	PRON
amfbr-501	306	47	m	m	PROPN
amfbr-501	306	48	,	,	PUNCT
amfbr-501	306	49	pesaran	pesaran	NOUN
amfbr-501	306	50	and	and	CCONJ
amfbr-501	306	51	shin	shin	NOUN
amfbr-501	307	1	w	w	ADJ
amfbr-501	307	2	-	-	PUNCT
amfbr-501	307	3	stat	stat	NOUN
amfbr-501	307	4	-0.81603	-0.81603	NOUN
amfbr-501	307	5	0.2072	0.2072	NUM
amfbr-501	307	6	23	23	NUM
amfbr-501	307	7	178	178	NUM
amfbr-501	307	8	adf	adf	PROPN
amfbr-501	307	9	fisher	fisher	PROPN
amfbr-501	307	10	chi	chi	PROPN
amfbr-501	307	11	-	-	PUNCT
amfbr-501	307	12	square	square	NOUN
amfbr-501	307	13	62.6200	62.6200	NUM
amfbr-501	307	14	0.0519	0.0519	NUM
amfbr-501	307	15	23	23	NUM
amfbr-501	307	16	178	178	NUM
amfbr-501	307	17	pp	pp	PROPN
amfbr-501	307	18	fisher	fisher	PROPN
amfbr-501	307	19	chi	chi	PROPN
amfbr-501	307	20	-	-	PUNCT
amfbr-501	307	21	square	square	ADJ
amfbr-501	307	22	75.8650	75.8650	NUM
amfbr-501	307	23	0.0036	0.0036	NUM
amfbr-501	307	24	23	23	NUM
amfbr-501	307	25	203	203	NUM
amfbr-501	307	26	series	serie	NOUN
amfbr-501	307	27	:	:	PUNCT
amfbr-501	307	28	eps	eps	PROPN
amfbr-501	307	29	levin	levin	PROPN
amfbr-501	307	30	,	,	PUNCT
amfbr-501	307	31	lin	lin	PROPN
amfbr-501	307	32	&	&	CCONJ
amfbr-501	307	33	chu	chu	PROPN
amfbr-501	307	34	t	t	PROPN
amfbr-501	307	35	*	*	PROPN
amfbr-501	307	36	-8.07569	-8.07569	NOUN
amfbr-501	308	1	0.0000	0.0000	NUM
amfbr-501	308	2	23	23	NUM
amfbr-501	308	3	184	184	NUM
amfbr-501	308	4	copyright	copyright	NOUN
amfbr-501	308	5	©	©	PROPN
amfbr-501	308	6	cc	cc	PROPN
amfbr-501	308	7	-	-	PUNCT
amfbr-501	308	8	by	by	ADP
amfbr-501	308	9	-	-	PUNCT
amfbr-501	308	10	nc	nc	PROPN
amfbr-501	308	11	2020	2020	NUM
amfbr-501	308	12	,	,	PUNCT
amfbr-501	308	13	cribfb	cribfb	PROPN
amfbr-501	308	14	|	|	ADV
amfbr-501	308	15	amfbr	amfbr	ADJ
amfbr-501	308	16	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	309	1	american	american	PROPN
amfbr-501	309	2	finance	finance	PROPN
amfbr-501	309	3	&	&	CCONJ
amfbr-501	309	4	banking	banking	PROPN
amfbr-501	309	5	review	review	PROPN
amfbr-501	309	6	vol	vol	NOUN
amfbr-501	309	7	.	.	PROPN
amfbr-501	309	8	5	5	NUM
amfbr-501	309	9	,	,	PUNCT
amfbr-501	309	10	no	no	INTJ
amfbr-501	309	11	.	.	NOUN
amfbr-501	309	12	1	1	NUM
amfbr-501	309	13	;	;	PUNCT
amfbr-501	309	14	2020	2020	NUM
amfbr-501	309	15	11	11	NUM
amfbr-501	309	16	i	i	PRON
amfbr-501	309	17	m	m	VERB
amfbr-501	309	18	,	,	PUNCT
amfbr-501	309	19	pesaran	pesaran	NOUN
amfbr-501	309	20	and	and	CCONJ
amfbr-501	309	21	shin	shin	NOUN
amfbr-501	309	22	w	w	ADJ
amfbr-501	309	23	-	-	PUNCT
amfbr-501	309	24	stat	stat	ADJ
amfbr-501	309	25	-2.06545	-2.06545	NOUN
amfbr-501	309	26	0.0194	0.0194	NUM
amfbr-501	309	27	23	23	NUM
amfbr-501	309	28	184	184	NUM
amfbr-501	309	29	adf	adf	PROPN
amfbr-501	309	30	fisher	fisher	PROPN
amfbr-501	309	31	chi	chi	PROPN
amfbr-501	309	32	-	-	PUNCT
amfbr-501	309	33	square	square	NOUN
amfbr-501	309	34	65.5150	65.5150	NUM
amfbr-501	309	35	0.0308	0.0308	NUM
amfbr-501	309	36	23	23	NUM
amfbr-501	309	37	184	184	NUM
amfbr-501	309	38	pp	pp	PROPN
amfbr-501	309	39	fisher	fisher	PROPN
amfbr-501	309	40	chi	chi	PROPN
amfbr-501	309	41	-	-	PUNCT
amfbr-501	309	42	square	square	PROPN
amfbr-501	309	43	99.3254	99.3254	NUM
amfbr-501	309	44	0.0000	0.0000	NUM
amfbr-501	309	45	23	23	NUM
amfbr-501	309	46	207	207	NUM
amfbr-501	309	47	series	series	NOUN
amfbr-501	309	48	:	:	PUNCT
amfbr-501	309	49	dps	dps	PROPN
amfbr-501	309	50	levin	levin	PROPN
amfbr-501	309	51	,	,	PUNCT
amfbr-501	309	52	lin	lin	PROPN
amfbr-501	309	53	&	&	CCONJ
amfbr-501	309	54	chu	chu	PROPN
amfbr-501	309	55	t	t	PROPN
amfbr-501	309	56	*	*	PUNCT
amfbr-501	309	57	-5.32150	-5.32150	NOUN
amfbr-501	310	1	0.0000	0.0000	NUM
amfbr-501	310	2	23	23	NUM
amfbr-501	310	3	183	183	NUM
amfbr-501	311	1	i	i	PRON
amfbr-501	311	2	m	m	VERB
amfbr-501	311	3	,	,	PUNCT
amfbr-501	311	4	pesaran	pesaran	NOUN
amfbr-501	311	5	and	and	CCONJ
amfbr-501	311	6	shin	shin	PROPN
amfbr-501	311	7	w	w	ADJ
amfbr-501	311	8	-	-	PUNCT
amfbr-501	311	9	stat	stat	NOUN
amfbr-501	311	10	-1.16206	-1.16206	NOUN
amfbr-501	311	11	0.1226	0.1226	NUM
amfbr-501	311	12	23	23	NUM
amfbr-501	311	13	183	183	NUM
amfbr-501	311	14	adf	adf	PROPN
amfbr-501	311	15	fisher	fisher	PROPN
amfbr-501	311	16	chi	chi	PROPN
amfbr-501	311	17	-	-	PUNCT
amfbr-501	311	18	square	square	ADJ
amfbr-501	311	19	68.5921	68.5921	NUM
amfbr-501	311	20	0.0170	0.0170	NUM
amfbr-501	311	21	23	23	NUM
amfbr-501	311	22	183	183	NUM
amfbr-501	311	23	pp	pp	PROPN
amfbr-501	311	24	fisher	fisher	PROPN
amfbr-501	311	25	chi	chi	PROPN
amfbr-501	311	26	-	-	PUNCT
amfbr-501	311	27	square	square	ADJ
amfbr-501	311	28	98.0568	98.0568	NUM
amfbr-501	311	29	0.0000	0.0000	NUM
amfbr-501	311	30	23	23	NUM
amfbr-501	311	31	206	206	NUM
amfbr-501	311	32	source	source	NOUN
amfbr-501	311	33	:	:	PUNCT
amfbr-501	311	34	computed	compute	VERB
amfbr-501	311	35	from	from	ADP
amfbr-501	311	36	e	e	NOUN
amfbr-501	311	37	-	-	NOUN
amfbr-501	311	38	view	view	NOUN
amfbr-501	311	39	windows	window	VERB
amfbr-501	311	40	9.0	9.0	NUM
amfbr-501	311	41	the	the	DET
amfbr-501	311	42	table	table	NOUN
amfbr-501	311	43	above	above	ADP
amfbr-501	311	44	presents	present	VERB
amfbr-501	311	45	the	the	DET
amfbr-501	311	46	summary	summary	NOUN
amfbr-501	311	47	results	result	NOUN
amfbr-501	311	48	of	of	ADP
amfbr-501	311	49	the	the	DET
amfbr-501	311	50	adf	adf	NOUN
amfbr-501	311	51	and	and	CCONJ
amfbr-501	311	52	pp	pp	PROPN
amfbr-501	311	53	panel	panel	NOUN
amfbr-501	311	54	unit	unit	NOUN
amfbr-501	311	55	root	root	NOUN
amfbr-501	311	56	tests	test	NOUN
amfbr-501	311	57	.	.	PUNCT
amfbr-501	312	1	the	the	DET
amfbr-501	312	2	results	result	NOUN
amfbr-501	312	3	show	show	VERB
amfbr-501	312	4	that	that	SCONJ
amfbr-501	312	5	the	the	DET
amfbr-501	312	6	null	null	ADJ
amfbr-501	312	7	hypotheses	hypothesis	NOUN
amfbr-501	312	8	of	of	ADP
amfbr-501	312	9	a	a	DET
amfbr-501	312	10	unit	unit	NOUN
amfbr-501	312	11	root	root	NOUN
amfbr-501	312	12	test	test	NOUN
amfbr-501	312	13	for	for	ADP
amfbr-501	312	14	first	first	ADJ
amfbr-501	312	15	difference	difference	NOUN
amfbr-501	312	16	series	series	NOUN
amfbr-501	312	17	for	for	ADP
amfbr-501	312	18	all	all	DET
amfbr-501	312	19	the	the	DET
amfbr-501	312	20	variables	variable	NOUN
amfbr-501	312	21	can	can	AUX
amfbr-501	312	22	be	be	AUX
amfbr-501	312	23	rejected	reject	VERB
amfbr-501	312	24	at	at	ADP
amfbr-501	312	25	all	all	DET
amfbr-501	312	26	the	the	DET
amfbr-501	312	27	critical	critical	ADJ
amfbr-501	312	28	values	value	NOUN
amfbr-501	312	29	indicating	indicate	VERB
amfbr-501	312	30	that	that	SCONJ
amfbr-501	312	31	the	the	DET
amfbr-501	312	32	level	level	NOUN
amfbr-501	312	33	series	series	NOUN
amfbr-501	312	34	which	which	PRON
amfbr-501	312	35	is	be	AUX
amfbr-501	312	36	largely	largely	ADV
amfbr-501	312	37	time	time	NOUN
amfbr-501	312	38	-	-	PUNCT
amfbr-501	312	39	dependent	dependent	ADJ
amfbr-501	312	40	and	and	CCONJ
amfbr-501	312	41	non	non	ADJ
amfbr-501	312	42	-	-	ADJ
amfbr-501	312	43	stationary	stationary	ADJ
amfbr-501	312	44	can	can	AUX
amfbr-501	312	45	be	be	AUX
amfbr-501	312	46	made	make	VERB
amfbr-501	312	47	stationary	stationary	ADJ
amfbr-501	312	48	at	at	ADP
amfbr-501	312	49	the	the	DET
amfbr-501	312	50	first	first	ADJ
amfbr-501	312	51	difference	difference	NOUN
amfbr-501	312	52	and	and	CCONJ
amfbr-501	312	53	maximum	maximum	ADJ
amfbr-501	312	54	lag	lag	NOUN
amfbr-501	312	55	of	of	ADP
amfbr-501	312	56	one	one	NUM
amfbr-501	312	57	.	.	PUNCT
amfbr-501	313	1	thus	thus	ADV
amfbr-501	313	2	,	,	PUNCT
amfbr-501	313	3	the	the	DET
amfbr-501	313	4	reduced	reduce	VERB
amfbr-501	313	5	form	form	NOUN
amfbr-501	313	6	model	model	NOUN
amfbr-501	313	7	follows	follow	VERB
amfbr-501	313	8	an	an	DET
amfbr-501	313	9	integrating	integrating	NOUN
amfbr-501	313	10	order	order	NOUN
amfbr-501	313	11	of	of	ADP
amfbr-501	313	12	1(1	1(1	NUM
amfbr-501	313	13	)	)	PUNCT
amfbr-501	313	14	process	process	NOUN
amfbr-501	313	15	and	and	CCONJ
amfbr-501	313	16	is	be	AUX
amfbr-501	313	17	therefore	therefore	ADV
amfbr-501	313	18	a	a	DET
amfbr-501	313	19	stationary	stationary	ADJ
amfbr-501	313	20	process	process	NOUN
amfbr-501	313	21	.	.	PUNCT
amfbr-501	314	1	it	it	PRON
amfbr-501	314	2	also	also	ADV
amfbr-501	314	3	reveals	reveal	VERB
amfbr-501	314	4	that	that	SCONJ
amfbr-501	314	5	the	the	DET
amfbr-501	314	6	test	test	NOUN
amfbr-501	314	7	of	of	ADP
amfbr-501	314	8	stationarity	stationarity	NOUN
amfbr-501	314	9	in	in	ADP
amfbr-501	314	10	the	the	DET
amfbr-501	314	11	residuals	residual	NOUN
amfbr-501	314	12	from	from	ADP
amfbr-501	314	13	the	the	DET
amfbr-501	314	14	level	level	NOUN
amfbr-501	314	15	series	series	NOUN
amfbr-501	314	16	regression	regression	NOUN
amfbr-501	314	17	is	be	AUX
amfbr-501	314	18	significant	significant	ADJ
amfbr-501	314	19	at	at	ADP
amfbr-501	314	20	all	all	DET
amfbr-501	314	21	lags	lag	NOUN
amfbr-501	314	22	.	.	PUNCT
amfbr-501	315	1	furthermore	furthermore	ADV
amfbr-501	315	2	,	,	PUNCT
amfbr-501	315	3	this	this	PRON
amfbr-501	315	4	indicates	indicate	VERB
amfbr-501	315	5	that	that	SCONJ
amfbr-501	315	6	the	the	DET
amfbr-501	315	7	regression	regression	NOUN
amfbr-501	315	8	is	be	AUX
amfbr-501	315	9	no	no	PRON
amfbr-501	315	10	more	more	ADV
amfbr-501	315	11	spurious	spurious	ADJ
amfbr-501	315	12	but	but	CCONJ
amfbr-501	315	13	real	real	ADJ
amfbr-501	315	14	.	.	PUNCT
amfbr-501	316	1	that	that	PRON
amfbr-501	316	2	is	be	AUX
amfbr-501	316	3	to	to	PART
amfbr-501	316	4	say	say	VERB
amfbr-501	316	5	,	,	PUNCT
amfbr-501	316	6	all	all	DET
amfbr-501	316	7	the	the	DET
amfbr-501	316	8	variables	variable	NOUN
amfbr-501	316	9	are	be	AUX
amfbr-501	316	10	individually	individually	ADV
amfbr-501	316	11	stationary	stationary	ADJ
amfbr-501	316	12	and	and	CCONJ
amfbr-501	316	13	stable	stable	ADJ
amfbr-501	316	14	.	.	PUNCT
amfbr-501	317	1	at	at	ADP
amfbr-501	317	2	this	this	DET
amfbr-501	317	3	level	level	NOUN
amfbr-501	317	4	,	,	PUNCT
amfbr-501	317	5	all	all	DET
amfbr-501	317	6	the	the	DET
amfbr-501	317	7	t	t	PROPN
amfbr-501	317	8	-	-	PUNCT
amfbr-501	317	9	statistic	statistic	NOUN
amfbr-501	317	10	became	become	VERB
amfbr-501	317	11	significant	significant	ADJ
amfbr-501	317	12	at	at	ADP
amfbr-501	317	13	5	5	NUM
amfbr-501	317	14	percent	percent	NOUN
amfbr-501	317	15	.	.	PUNCT
amfbr-501	318	1	table	table	NOUN
amfbr-501	318	2	9	9	NUM
amfbr-501	318	3	.	.	PUNCT
amfbr-501	319	1	phillips	phillip	NOUN
amfbr-501	319	2	-	-	PUNCT
amfbr-501	319	3	peron	peron	ADJ
amfbr-501	319	4	results	result	NOUN
amfbr-501	319	5	(	(	PUNCT
amfbr-501	319	6	non	non	ADJ
amfbr-501	319	7	-	-	ADJ
amfbr-501	319	8	parametric	parametric	ADJ
amfbr-501	319	9	)	)	PUNCT
amfbr-501	319	10	cross	cross	NOUN
amfbr-501	319	11	i	i	PROPN
amfbr-501	319	12	d	d	PROPN
amfbr-501	319	13	ar(1	ar(1	PROPN
amfbr-501	319	14	)	)	PUNCT
amfbr-501	319	15	variance	variance	NOUN
amfbr-501	319	16	hac	hac	NOUN
amfbr-501	319	17	bandwidth	bandwidth	NOUN
amfbr-501	319	18	obs	obs	PROPN
amfbr-501	319	19	aluminium	aluminium	NOUN
amfbr-501	319	20	extrusion	extrusion	NOUN
amfbr-501	319	21	-0.161	-0.161	PUNCT
amfbr-501	319	22	0.646540	0.646540	NUM
amfbr-501	319	23	0.619755	0.619755	NUM
amfbr-501	319	24	2.00	2.00	NUM
amfbr-501	319	25	9	9	NUM
amfbr-501	319	26	austin	austin	PROPN
amfbr-501	319	27	laz	laz	PROPN
amfbr-501	319	28	and	and	CCONJ
amfbr-501	319	29	company	company	NOUN
amfbr-501	319	30	-0.843	-0.843	VERB
amfbr-501	319	31	0.083477	0.083477	NUM
amfbr-501	319	32	0.064919	0.064919	NUM
amfbr-501	319	33	1.00	1.00	NUM
amfbr-501	319	34	9	9	NUM
amfbr-501	319	35	paints	paint	NOUN
amfbr-501	319	36	and	and	CCONJ
amfbr-501	319	37	coatings	coating	NOUN
amfbr-501	319	38	0.013	0.013	NUM
amfbr-501	319	39	2.090620	2.090620	NUM
amfbr-501	319	40	1.597237	1.597237	NUM
amfbr-501	319	41	3.00	3.00	NUM
amfbr-501	319	42	9	9	NUM
amfbr-501	319	43	berger	berger	NOUN
amfbr-501	319	44	paints	paint	NOUN
amfbr-501	319	45	dropped	drop	VERB
amfbr-501	319	46	from	from	ADP
amfbr-501	319	47	test	test	NOUN
amfbr-501	319	48	beta	beta	NOUN
amfbr-501	319	49	glass	glass	NOUN
amfbr-501	319	50	dropped	drop	VERB
amfbr-501	319	51	from	from	ADP
amfbr-501	319	52	test	test	NOUN
amfbr-501	319	53	cadbury	cadbury	PROPN
amfbr-501	319	54	nigeria	nigeria	PROPN
amfbr-501	319	55	-0.475	-0.475	VERB
amfbr-501	319	56	0.300930	0.300930	NUM
amfbr-501	319	57	0.049049	0.049049	NUM
amfbr-501	319	58	8.00	8.00	NUM
amfbr-501	319	59	9	9	NUM
amfbr-501	319	60	cement	cement	NOUN
amfbr-501	319	61	co.	co.	PROPN
amfbr-501	319	62	of	of	ADP
amfbr-501	319	63	north	north	PROPN
amfbr-501	319	64	dropped	drop	VERB
amfbr-501	319	65	from	from	ADP
amfbr-501	319	66	test	test	NOUN
amfbr-501	319	67	champion	champion	NOUN
amfbr-501	319	68	brew	brew	NOUN
amfbr-501	319	69	.	.	PUNCT
amfbr-501	320	1	plc	plc	PROPN
amfbr-501	320	2	-0.229	-0.229	PUNCT
amfbr-501	320	3	0.968705	0.968705	NUM
amfbr-501	320	4	0.574934	0.574934	NUM
amfbr-501	320	5	6.00	6.00	NUM
amfbr-501	320	6	9	9	NUM
amfbr-501	320	7	premier	premier	NOUN
amfbr-501	320	8	paints	paint	NOUN
amfbr-501	320	9	plc	plc	PROPN
amfbr-501	320	10	dropped	drop	VERB
amfbr-501	320	11	from	from	ADP
amfbr-501	320	12	test	test	NOUN
amfbr-501	320	13	dangote	dangote	NOUN
amfbr-501	320	14	cement	cement	PROPN
amfbr-501	320	15	plc	plc	PROPN
amfbr-501	320	16	-0.447	-0.447	VERB
amfbr-501	320	17	0.455981	0.455981	NUM
amfbr-501	320	18	0.210542	0.210542	NUM
amfbr-501	320	19	4.00	4.00	NUM
amfbr-501	320	20	9	9	NUM
amfbr-501	320	21	dangote	dangote	NOUN
amfbr-501	320	22	flour	flour	NOUN
amfbr-501	320	23	mills	mill	NOUN
amfbr-501	320	24	plc	plc	PROPN
amfbr-501	320	25	0.260	0.260	NUM
amfbr-501	320	26	0.517686	0.517686	NUM
amfbr-501	320	27	0.507708	0.507708	NUM
amfbr-501	320	28	1.00	1.00	NUM
amfbr-501	320	29	9	9	NUM
amfbr-501	320	30	dn	dn	PROPN
amfbr-501	320	31	tyre	tyre	PROPN
amfbr-501	320	32	&	&	CCONJ
amfbr-501	320	33	rubber	rubber	PROPN
amfbr-501	320	34	plc	plc	PROPN
amfbr-501	320	35	-0.249	-0.249	PUNCT
amfbr-501	320	36	1.806874	1.806874	NUM
amfbr-501	320	37	1.806874	1.806874	NUM
amfbr-501	320	38	0.00	0.00	NUM
amfbr-501	320	39	9	9	NUM
amfbr-501	320	40	evans	evans	PROPN
amfbr-501	320	41	medical	medical	PROPN
amfbr-501	320	42	plc	plc	PROPN
amfbr-501	320	43	dropped	drop	VERB
amfbr-501	320	44	from	from	ADP
amfbr-501	320	45	test	test	NOUN
amfbr-501	320	46	flour	flour	NOUN
amfbr-501	320	47	mills	mill	NOUN
amfbr-501	320	48	nig	nig	PROPN
amfbr-501	320	49	.	.	PUNCT
amfbr-501	321	1	plc	plc	PROPN
amfbr-501	321	2	dropped	drop	VERB
amfbr-501	321	3	from	from	ADP
amfbr-501	321	4	test	test	NOUN
amfbr-501	321	5	p	p	NOUN
amfbr-501	321	6	z	z	PROPN
amfbr-501	321	7	cussons	cusson	NOUN
amfbr-501	321	8	nigeria	nigeria	PROPN
amfbr-501	321	9	plc	plc	PROPN
amfbr-501	321	10	-0.618	-0.618	PUNCT
amfbr-501	321	11	0.295691	0.295691	NUM
amfbr-501	321	12	0.223230	0.223230	NUM
amfbr-501	321	13	2.00	2.00	NUM
amfbr-501	321	14	9	9	NUM
amfbr-501	321	15	vitafoam	vitafoam	PROPN
amfbr-501	321	16	nig	nig	PROPN
amfbr-501	321	17	plc	plc	PROPN
amfbr-501	321	18	-0.101	-0.101	PUNCT
amfbr-501	321	19	0.232916	0.232916	NUM
amfbr-501	321	20	0.216321	0.216321	NUM
amfbr-501	321	21	4.00	4.00	NUM
amfbr-501	321	22	9	9	NUM
amfbr-501	321	23	glaxo	glaxo	NOUN
amfbr-501	321	24	smithkline	smithkline	PROPN
amfbr-501	321	25	consumer	consumer	PROPN
amfbr-501	321	26	nig	nig	PROPN
amfbr-501	321	27	.	.	PUNCT
amfbr-501	322	1	plc	plc	PROPN
amfbr-501	322	2	-0.442	-0.442	PUNCT
amfbr-501	322	3	0.099122	0.099122	NUM
amfbr-501	322	4	0.048300	0.048300	NUM
amfbr-501	322	5	8.00	8.00	NUM
amfbr-501	322	6	9	9	NUM
amfbr-501	322	7	honeywell	honeywell	NOUN
amfbr-501	322	8	flour	flour	NOUN
amfbr-501	322	9	mill	mill	PROPN
amfbr-501	322	10	plc	plc	PROPN
amfbr-501	322	11	-0.738	-0.738	VERB
amfbr-501	322	12	0.480678	0.480678	NUM
amfbr-501	322	13	0.169825	0.169825	NUM
amfbr-501	322	14	5.00	5.00	NUM
amfbr-501	322	15	9	9	NUM
amfbr-501	322	16	lafarge	lafarge	PROPN
amfbr-501	322	17	africa	africa	PROPN
amfbr-501	322	18	plc	plc	PROPN
amfbr-501	322	19	dropped	drop	VERB
amfbr-501	322	20	from	from	ADP
amfbr-501	322	21	test	test	NOUN
amfbr-501	322	22	nestle	nestle	PROPN
amfbr-501	322	23	nigeria	nigeria	PROPN
amfbr-501	322	24	plc	plc	PROPN
amfbr-501	322	25	dropped	drop	VERB
amfbr-501	322	26	from	from	ADP
amfbr-501	322	27	test	test	NOUN
amfbr-501	322	28	may	may	PROPN
amfbr-501	322	29	&	&	CCONJ
amfbr-501	322	30	baker	baker	PROPN
amfbr-501	322	31	nigeria	nigeria	PROPN
amfbr-501	322	32	plc	plc	PROPN
amfbr-501	322	33	0.054	0.054	NUM
amfbr-501	322	34	1.171200	1.171200	NUM
amfbr-501	322	35	0.428968	0.428968	NUM
amfbr-501	322	36	8.00	8.00	NUM
amfbr-501	322	37	9	9	NUM
amfbr-501	322	38	flour	flour	NOUN
amfbr-501	322	39	mills	mill	NOUN
amfbr-501	322	40	plc	plc	PROPN
amfbr-501	322	41	.	.	PUNCT
amfbr-501	323	1	-0.432	-0.432	NOUN
amfbr-501	324	1	0.064481	0.064481	NUM
amfbr-501	325	1	0.064481	0.064481	NUM
amfbr-501	325	2	0.00	0.00	NUM
amfbr-501	325	3	9	9	NUM
amfbr-501	325	4	nascon	nascon	NOUN
amfbr-501	325	5	allied	ally	VERB
amfbr-501	325	6	industries	industry	NOUN
amfbr-501	325	7	-0.396	-0.396	PUNCT
amfbr-501	326	1	0.259262	0.259262	NUM
amfbr-501	326	2	0.251736	0.251736	NUM
amfbr-501	326	3	1.00	1.00	NUM
amfbr-501	326	4	9	9	NUM
amfbr-501	326	5	source	source	NOUN
amfbr-501	326	6	:	:	PUNCT
amfbr-501	326	7	computed	compute	VERB
amfbr-501	326	8	from	from	ADP
amfbr-501	326	9	e	e	NOUN
amfbr-501	326	10	-	-	NOUN
amfbr-501	326	11	view	view	NOUN
amfbr-501	326	12	windows	window	VERB
amfbr-501	326	13	9.0	9.0	NUM
amfbr-501	326	14	the	the	DET
amfbr-501	326	15	result	result	NOUN
amfbr-501	326	16	of	of	ADP
amfbr-501	326	17	the	the	DET
amfbr-501	326	18	power	power	NOUN
amfbr-501	326	19	for	for	ADP
amfbr-501	326	20	all	all	DET
amfbr-501	326	21	the	the	DET
amfbr-501	326	22	test	test	NOUN
amfbr-501	326	23	procedure	procedure	NOUN
amfbr-501	326	24	when	when	SCONJ
amfbr-501	326	25	the	the	DET
amfbr-501	326	26	underlying	underlying	ADJ
amfbr-501	326	27	time	time	NOUN
amfbr-501	326	28	series	series	PROPN
amfbr-501	326	29	model	model	NOUN
amfbr-501	326	30	is	be	AUX
amfbr-501	326	31	stationary	stationary	ADJ
amfbr-501	326	32	ar	ar	PROPN
amfbr-501	326	33	,	,	PUNCT
amfbr-501	326	34	all	all	DET
amfbr-501	326	35	the	the	DET
amfbr-501	326	36	procedures	procedure	NOUN
amfbr-501	326	37	produced	produce	VERB
amfbr-501	326	38	a	a	DET
amfbr-501	326	39	reasonably	reasonably	ADV
amfbr-501	326	40	high	high	ADJ
amfbr-501	326	41	power	power	NOUN
amfbr-501	326	42	over	over	ADP
amfbr-501	326	43	all	all	DET
amfbr-501	326	44	the	the	DET
amfbr-501	326	45	sample	sample	NOUN
amfbr-501	326	46	sizes	size	NOUN
amfbr-501	326	47	and	and	CCONJ
amfbr-501	326	48	order	order	NOUN
amfbr-501	326	49	considered	consider	VERB
amfbr-501	326	50	except	except	SCONJ
amfbr-501	326	51	at	at	ADP
amfbr-501	326	52	order	order	NOUN
amfbr-501	326	53	2	2	NUM
amfbr-501	326	54	where	where	SCONJ
amfbr-501	326	55	adf	adf	PROPN
amfbr-501	326	56	(	(	PUNCT
amfbr-501	326	57	augmented	augment	VERB
amfbr-501	326	58	dickey	dickey	PROPN
amfbr-501	326	59	fuller	fuller	PROPN
amfbr-501	326	60	)	)	PUNCT
amfbr-501	326	61	and	and	CCONJ
amfbr-501	326	62	kpss	kpss	PROPN
amfbr-501	326	63	produced	produce	VERB
amfbr-501	326	64	extremely	extremely	ADV
amfbr-501	326	65	low	low	ADJ
amfbr-501	326	66	power	power	NOUN
amfbr-501	326	67	compared	compare	VERB
amfbr-501	326	68	to	to	ADP
amfbr-501	326	69	pp	pp	PROPN
amfbr-501	326	70	.	.	PUNCT
amfbr-501	327	1	under	under	ADP
amfbr-501	327	2	this	this	DET
amfbr-501	327	3	condition	condition	NOUN
amfbr-501	327	4	,	,	PUNCT
amfbr-501	327	5	philip	philip	PROPN
amfbr-501	327	6	-	-	PUNCT
amfbr-501	327	7	peron	peron	PROPN
amfbr-501	327	8	(	(	PUNCT
amfbr-501	327	9	pp	pp	ADJ
amfbr-501	327	10	)	)	PUNCT
amfbr-501	327	11	has	have	VERB
amfbr-501	327	12	the	the	DET
amfbr-501	327	13	highest	high	ADJ
amfbr-501	327	14	power	power	NOUN
amfbr-501	327	15	over	over	ADP
amfbr-501	327	16	all	all	DET
amfbr-501	327	17	the	the	DET
amfbr-501	327	18	sample	sample	NOUN
amfbr-501	327	19	sizes	size	NOUN
amfbr-501	327	20	and	and	CCONJ
amfbr-501	327	21	ar	ar	NOUN
amfbr-501	327	22	orders	order	NOUN
amfbr-501	327	23	considered	consider	VERB
amfbr-501	327	24	.	.	PUNCT
amfbr-501	328	1	the	the	DET
amfbr-501	328	2	table	table	NOUN
amfbr-501	328	3	presents	present	VERB
amfbr-501	328	4	similar	similar	ADJ
amfbr-501	328	5	analysis	analysis	NOUN
amfbr-501	328	6	on	on	ADP
amfbr-501	328	7	stationary	stationary	PROPN
amfbr-501	328	8	ma	ma	PROPN
amfbr-501	328	9	,	,	PUNCT
amfbr-501	328	10	the	the	DET
amfbr-501	328	11	power	power	NOUN
amfbr-501	328	12	of	of	ADP
amfbr-501	328	13	the	the	DET
amfbr-501	328	14	tests	test	NOUN
amfbr-501	328	15	are	be	AUX
amfbr-501	328	16	extremely	extremely	ADV
amfbr-501	328	17	high	high	ADJ
amfbr-501	328	18	over	over	ADP
amfbr-501	328	19	all	all	DET
amfbr-501	328	20	the	the	DET
amfbr-501	328	21	sample	sample	NOUN
amfbr-501	328	22	sizes	size	NOUN
amfbr-501	328	23	and	and	CCONJ
amfbr-501	328	24	orders	order	NOUN
amfbr-501	328	25	considered	consider	VERB
amfbr-501	328	26	.	.	PUNCT
amfbr-501	329	1	similar	similar	ADJ
amfbr-501	329	2	conclusion	conclusion	NOUN
amfbr-501	329	3	as	as	ADP
amfbr-501	329	4	in	in	ADP
amfbr-501	329	5	ar	ar	PROPN
amfbr-501	329	6	was	be	AUX
amfbr-501	329	7	also	also	ADV
amfbr-501	329	8	copyright	copyright	NOUN
amfbr-501	329	9	©	©	PROPN
amfbr-501	329	10	cc	cc	PROPN
amfbr-501	329	11	-	-	PUNCT
amfbr-501	329	12	by	by	ADP
amfbr-501	329	13	-	-	PUNCT
amfbr-501	329	14	nc	nc	PROPN
amfbr-501	329	15	2020	2020	NUM
amfbr-501	329	16	,	,	PUNCT
amfbr-501	329	17	cribfb	cribfb	PROPN
amfbr-501	329	18	|	|	ADV
amfbr-501	329	19	amfbr	amfbr	ADJ
amfbr-501	329	20	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	329	21	american	american	PROPN
amfbr-501	329	22	finance	finance	PROPN
amfbr-501	329	23	&	&	CCONJ
amfbr-501	329	24	banking	banking	PROPN
amfbr-501	329	25	review	review	PROPN
amfbr-501	329	26	vol	vol	NOUN
amfbr-501	329	27	.	.	PROPN
amfbr-501	330	1	5	5	NUM
amfbr-501	330	2	,	,	PUNCT
amfbr-501	330	3	no	no	INTJ
amfbr-501	330	4	.	.	NOUN
amfbr-501	330	5	1	1	NUM
amfbr-501	330	6	;	;	PUNCT
amfbr-501	330	7	2020	2020	NUM
amfbr-501	330	8	12	12	NUM
amfbr-501	330	9	observed	observe	VERB
amfbr-501	330	10	here	here	ADV
amfbr-501	330	11	.	.	PUNCT
amfbr-501	331	1	table	table	NOUN
amfbr-501	331	2	3	3	NUM
amfbr-501	331	3	presents	present	VERB
amfbr-501	331	4	the	the	DET
amfbr-501	331	5	power	power	NOUN
amfbr-501	331	6	of	of	ADP
amfbr-501	331	7	the	the	DET
amfbr-501	331	8	mixed	mixed	ADJ
amfbr-501	331	9	model	model	NOUN
amfbr-501	331	10	(	(	PUNCT
amfbr-501	331	11	stationary	stationary	ADJ
amfbr-501	331	12	arma	arma	PROPN
amfbr-501	331	13	)	)	PUNCT
amfbr-501	331	14	,	,	PUNCT
amfbr-501	331	15	all	all	DET
amfbr-501	331	16	the	the	DET
amfbr-501	331	17	test	test	NOUN
amfbr-501	331	18	procedures	procedure	NOUN
amfbr-501	331	19	produced	produce	VERB
amfbr-501	331	20	high	high	ADJ
amfbr-501	331	21	power	power	NOUN
amfbr-501	331	22	over	over	ADP
amfbr-501	331	23	all	all	DET
amfbr-501	331	24	the	the	DET
amfbr-501	331	25	sample	sample	NOUN
amfbr-501	331	26	sizes	size	NOUN
amfbr-501	331	27	at	at	ADP
amfbr-501	331	28	order	order	NOUN
amfbr-501	331	29	1	1	NUM
amfbr-501	331	30	but	but	CCONJ
amfbr-501	331	31	adf	adf	PROPN
amfbr-501	331	32	and	and	CCONJ
amfbr-501	331	33	kpss	kpss	PROPN
amfbr-501	331	34	produced	produce	VERB
amfbr-501	331	35	low	low	ADJ
amfbr-501	331	36	power	power	NOUN
amfbr-501	331	37	over	over	ADP
amfbr-501	331	38	all	all	DET
amfbr-501	331	39	the	the	DET
amfbr-501	331	40	sample	sample	NOUN
amfbr-501	331	41	size	size	NOUN
amfbr-501	331	42	at	at	ADP
amfbr-501	331	43	order	order	NOUN
amfbr-501	331	44	2	2	NUM
amfbr-501	331	45	&	&	CCONJ
amfbr-501	331	46	3	3	NUM
amfbr-501	331	47	.	.	NOUN
amfbr-501	331	48	5	5	NUM
amfbr-501	331	49	.	.	X
amfbr-501	331	50	discussion	discussion	NOUN
amfbr-501	331	51	of	of	ADP
amfbr-501	331	52	findings	finding	NOUN
amfbr-501	331	53	this	this	DET
amfbr-501	331	54	study	study	NOUN
amfbr-501	331	55	examined	examine	VERB
amfbr-501	331	56	the	the	DET
amfbr-501	331	57	effect	effect	NOUN
amfbr-501	331	58	of	of	ADP
amfbr-501	331	59	accounting	account	VERB
amfbr-501	331	60	information	information	NOUN
amfbr-501	331	61	on	on	ADP
amfbr-501	331	62	the	the	DET
amfbr-501	331	63	market	market	NOUN
amfbr-501	331	64	value	value	NOUN
amfbr-501	331	65	of	of	ADP
amfbr-501	331	66	quoted	quote	VERB
amfbr-501	331	67	manufacturing	manufacturing	NOUN
amfbr-501	331	68	firms	firm	NOUN
amfbr-501	331	69	in	in	ADP
amfbr-501	331	70	nigeria	nigeria	PROPN
amfbr-501	331	71	.	.	PUNCT
amfbr-501	332	1	findings	finding	NOUN
amfbr-501	332	2	revealed	reveal	VERB
amfbr-501	332	3	that	that	SCONJ
amfbr-501	332	4	there	there	PRON
amfbr-501	332	5	is	be	VERB
amfbr-501	332	6	positive	positive	ADJ
amfbr-501	332	7	and	and	CCONJ
amfbr-501	332	8	significant	significant	ADJ
amfbr-501	332	9	relationship	relationship	NOUN
amfbr-501	332	10	between	between	ADP
amfbr-501	332	11	earnings	earning	NOUN
amfbr-501	332	12	per	per	ADP
amfbr-501	332	13	share	share	NOUN
amfbr-501	332	14	and	and	CCONJ
amfbr-501	332	15	the	the	DET
amfbr-501	332	16	market	market	NOUN
amfbr-501	332	17	value	value	NOUN
amfbr-501	332	18	of	of	ADP
amfbr-501	332	19	the	the	DET
amfbr-501	332	20	quoted	quote	VERB
amfbr-501	332	21	manufacturing	manufacturing	NOUN
amfbr-501	332	22	firms	firm	NOUN
amfbr-501	332	23	over	over	ADP
amfbr-501	332	24	the	the	DET
amfbr-501	332	25	periods	period	NOUN
amfbr-501	332	26	covered	cover	VERB
amfbr-501	332	27	in	in	ADP
amfbr-501	332	28	this	this	DET
amfbr-501	332	29	study	study	NOUN
amfbr-501	332	30	.	.	PUNCT
amfbr-501	333	1	this	this	PRON
amfbr-501	333	2	implies	imply	VERB
amfbr-501	333	3	that	that	SCONJ
amfbr-501	333	4	variation	variation	NOUN
amfbr-501	333	5	in	in	ADP
amfbr-501	333	6	earnings	earning	NOUN
amfbr-501	333	7	per	per	ADP
amfbr-501	333	8	share	share	NOUN
amfbr-501	333	9	of	of	ADP
amfbr-501	333	10	the	the	DET
amfbr-501	333	11	firms	firm	NOUN
amfbr-501	333	12	significantly	significantly	ADV
amfbr-501	333	13	relates	relate	VERB
amfbr-501	333	14	to	to	ADP
amfbr-501	333	15	market	market	NOUN
amfbr-501	333	16	value	value	NOUN
amfbr-501	333	17	of	of	ADP
amfbr-501	333	18	the	the	DET
amfbr-501	333	19	firms	firm	NOUN
amfbr-501	333	20	.	.	PUNCT
amfbr-501	334	1	the	the	DET
amfbr-501	334	2	coefficient	coefficient	NOUN
amfbr-501	334	3	of	of	ADP
amfbr-501	334	4	the	the	DET
amfbr-501	334	5	variables	variable	NOUN
amfbr-501	334	6	proved	prove	VERB
amfbr-501	334	7	that	that	SCONJ
amfbr-501	334	8	a	a	DET
amfbr-501	334	9	unit	unit	NOUN
amfbr-501	334	10	increase	increase	NOUN
amfbr-501	334	11	on	on	ADP
amfbr-501	334	12	the	the	DET
amfbr-501	334	13	variables	variable	NOUN
amfbr-501	334	14	will	will	AUX
amfbr-501	334	15	lead	lead	VERB
amfbr-501	334	16	to	to	ADP
amfbr-501	334	17	2	2	NUM
amfbr-501	334	18	percent	percent	NOUN
amfbr-501	334	19	increase	increase	NOUN
amfbr-501	334	20	on	on	ADP
amfbr-501	334	21	the	the	DET
amfbr-501	334	22	market	market	NOUN
amfbr-501	334	23	value	value	NOUN
amfbr-501	334	24	.	.	PUNCT
amfbr-501	335	1	this	this	DET
amfbr-501	335	2	finding	finding	NOUN
amfbr-501	335	3	confirms	confirm	VERB
amfbr-501	335	4	the	the	DET
amfbr-501	335	5	a	a	PRON
amfbr-501	335	6	-	-	PUNCT
amfbr-501	335	7	priori	priori	ADJ
amfbr-501	335	8	expectation	expectation	NOUN
amfbr-501	335	9	of	of	ADP
amfbr-501	335	10	the	the	DET
amfbr-501	335	11	study	study	NOUN
amfbr-501	335	12	and	and	CCONJ
amfbr-501	335	13	validates	validate	VERB
amfbr-501	335	14	the	the	DET
amfbr-501	335	15	fundamentalists	fundamentalist	NOUN
amfbr-501	335	16	’	'	PUNCT
amfbr-501	335	17	theory	theory	NOUN
amfbr-501	335	18	on	on	ADP
amfbr-501	335	19	the	the	DET
amfbr-501	335	20	effect	effect	NOUN
amfbr-501	335	21	of	of	ADP
amfbr-501	335	22	information	information	NOUN
amfbr-501	335	23	on	on	ADP
amfbr-501	335	24	the	the	DET
amfbr-501	335	25	stocks	stock	NOUN
amfbr-501	335	26	prices	price	NOUN
amfbr-501	335	27	of	of	ADP
amfbr-501	335	28	quoted	quote	VERB
amfbr-501	335	29	firms	firm	NOUN
amfbr-501	335	30	.	.	PUNCT
amfbr-501	336	1	the	the	DET
amfbr-501	336	2	findings	finding	NOUN
amfbr-501	336	3	of	of	ADP
amfbr-501	336	4	this	this	DET
amfbr-501	336	5	study	study	NOUN
amfbr-501	336	6	confirm	confirm	VERB
amfbr-501	336	7	the	the	DET
amfbr-501	336	8	findings	finding	NOUN
amfbr-501	336	9	of	of	ADP
amfbr-501	336	10	lucky	lucky	ADJ
amfbr-501	336	11	et	et	PROPN
amfbr-501	336	12	al	al	PROPN
amfbr-501	336	13	on	on	ADP
amfbr-501	336	14	prudential	prudential	ADJ
amfbr-501	336	15	determinants	determinant	NOUN
amfbr-501	336	16	of	of	ADP
amfbr-501	336	17	stock	stock	NOUN
amfbr-501	336	18	prices	price	NOUN
amfbr-501	336	19	of	of	ADP
amfbr-501	336	20	quoted	quote	VERB
amfbr-501	336	21	commercial	commercial	ADJ
amfbr-501	336	22	banks	bank	NOUN
amfbr-501	336	23	in	in	ADP
amfbr-501	336	24	nigeria	nigeria	PROPN
amfbr-501	336	25	.	.	PUNCT
amfbr-501	337	1	it	it	PRON
amfbr-501	337	2	is	be	AUX
amfbr-501	337	3	also	also	ADV
amfbr-501	337	4	in	in	ADP
amfbr-501	337	5	line	line	NOUN
amfbr-501	337	6	with	with	ADP
amfbr-501	337	7	the	the	DET
amfbr-501	337	8	findings	finding	NOUN
amfbr-501	337	9	of	of	ADP
amfbr-501	337	10	ibanichuka	ibanichuka	PROPN
amfbr-501	337	11	&	&	CCONJ
amfbr-501	337	12	alasin	alasin	PROPN
amfbr-501	337	13	(	(	PUNCT
amfbr-501	337	14	2018	2018	NUM
amfbr-501	337	15	)	)	PUNCT
amfbr-501	337	16	that	that	SCONJ
amfbr-501	337	17	all	all	DET
amfbr-501	337	18	the	the	DET
amfbr-501	337	19	audit	audit	NOUN
amfbr-501	337	20	report	report	NOUN
amfbr-501	337	21	variables	variable	NOUN
amfbr-501	337	22	have	have	VERB
amfbr-501	337	23	positive	positive	ADJ
amfbr-501	337	24	impact	impact	NOUN
amfbr-501	337	25	on	on	ADP
amfbr-501	337	26	value	value	NOUN
amfbr-501	337	27	relevance	relevance	NOUN
amfbr-501	337	28	while	while	SCONJ
amfbr-501	337	29	model	model	NOUN
amfbr-501	337	30	found	find	VERB
amfbr-501	337	31	that	that	SCONJ
amfbr-501	337	32	audit	audit	NOUN
amfbr-501	337	33	compensation	compensation	NOUN
amfbr-501	337	34	,	,	PUNCT
amfbr-501	337	35	audit	audit	NOUN
amfbr-501	337	36	familiarity	familiarity	NOUN
amfbr-501	337	37	and	and	CCONJ
amfbr-501	337	38	corporate	corporate	ADJ
amfbr-501	337	39	governance	governance	NOUN
amfbr-501	337	40	have	have	VERB
amfbr-501	337	41	positive	positive	ADJ
amfbr-501	337	42	effect	effect	NOUN
amfbr-501	337	43	and	and	CCONJ
amfbr-501	337	44	audit	audit	NOUN
amfbr-501	337	45	independence	independence	NOUN
amfbr-501	337	46	,	,	PUNCT
amfbr-501	337	47	joint	joint	ADJ
amfbr-501	337	48	audit	audit	NOUN
amfbr-501	337	49	and	and	CCONJ
amfbr-501	337	50	audit	audit	NOUN
amfbr-501	337	51	size	size	NOUN
amfbr-501	337	52	have	have	VERB
amfbr-501	337	53	negative	negative	ADJ
amfbr-501	337	54	effect	effect	NOUN
amfbr-501	337	55	on	on	ADP
amfbr-501	337	56	stock	stock	NOUN
amfbr-501	337	57	prices	price	NOUN
amfbr-501	337	58	but	but	CCONJ
amfbr-501	337	59	contrary	contrary	ADJ
amfbr-501	337	60	to	to	ADP
amfbr-501	337	61	the	the	DET
amfbr-501	337	62	findings	finding	NOUN
amfbr-501	337	63	of	of	ADP
amfbr-501	337	64	abayadeera	abayadeera	PROPN
amfbr-501	337	65	(	(	PUNCT
amfbr-501	337	66	2010	2010	NUM
amfbr-501	337	67	)	)	PUNCT
amfbr-501	337	68	that	that	PRON
amfbr-501	337	69	value	value	NOUN
amfbr-501	337	70	relevance	relevance	NOUN
amfbr-501	337	71	declined	decline	VERB
amfbr-501	337	72	in	in	ADP
amfbr-501	337	73	earnings	earning	NOUN
amfbr-501	337	74	but	but	CCONJ
amfbr-501	337	75	increase	increase	VERB
amfbr-501	337	76	in	in	ADP
amfbr-501	337	77	book	book	NOUN
amfbr-501	337	78	value	value	NOUN
amfbr-501	337	79	and	and	CCONJ
amfbr-501	337	80	the	the	DET
amfbr-501	337	81	book	book	NOUN
amfbr-501	337	82	value	value	NOUN
amfbr-501	337	83	is	be	AUX
amfbr-501	337	84	the	the	DET
amfbr-501	337	85	most	most	ADV
amfbr-501	337	86	significant	significant	ADJ
amfbr-501	337	87	factor	factor	NOUN
amfbr-501	337	88	and	and	CCONJ
amfbr-501	337	89	earnings	earning	NOUN
amfbr-501	337	90	are	be	AUX
amfbr-501	337	91	the	the	DET
amfbr-501	337	92	least	least	ADV
amfbr-501	337	93	significant	significant	ADJ
amfbr-501	337	94	factor	factor	NOUN
amfbr-501	337	95	in	in	ADP
amfbr-501	337	96	deciding	decide	VERB
amfbr-501	337	97	equity	equity	NOUN
amfbr-501	337	98	share	share	NOUN
amfbr-501	337	99	investment	investment	NOUN
amfbr-501	337	100	in	in	ADP
amfbr-501	337	101	high	high	ADJ
amfbr-501	337	102	-	-	PUNCT
amfbr-501	337	103	tech	tech	NOUN
amfbr-501	337	104	industries	industry	NOUN
amfbr-501	337	105	in	in	ADP
amfbr-501	337	106	australia	australia	PROPN
amfbr-501	337	107	.	.	PUNCT
amfbr-501	338	1	findings	finding	NOUN
amfbr-501	338	2	revealed	reveal	VERB
amfbr-501	338	3	that	that	SCONJ
amfbr-501	338	4	there	there	PRON
amfbr-501	338	5	is	be	VERB
amfbr-501	338	6	positive	positive	ADJ
amfbr-501	338	7	and	and	CCONJ
amfbr-501	338	8	significant	significant	ADJ
amfbr-501	338	9	relationship	relationship	NOUN
amfbr-501	338	10	between	between	ADP
amfbr-501	338	11	return	return	NOUN
amfbr-501	338	12	on	on	ADP
amfbr-501	338	13	equity	equity	NOUN
amfbr-501	338	14	and	and	CCONJ
amfbr-501	338	15	the	the	DET
amfbr-501	338	16	market	market	NOUN
amfbr-501	338	17	value	value	NOUN
amfbr-501	338	18	of	of	ADP
amfbr-501	338	19	the	the	DET
amfbr-501	338	20	quoted	quote	VERB
amfbr-501	338	21	manufacturing	manufacturing	NOUN
amfbr-501	338	22	firms	firm	NOUN
amfbr-501	338	23	over	over	ADP
amfbr-501	338	24	the	the	DET
amfbr-501	338	25	periods	period	NOUN
amfbr-501	338	26	covered	cover	VERB
amfbr-501	338	27	in	in	ADP
amfbr-501	338	28	this	this	DET
amfbr-501	338	29	study	study	NOUN
amfbr-501	338	30	.	.	PUNCT
amfbr-501	339	1	this	this	PRON
amfbr-501	339	2	implies	imply	VERB
amfbr-501	339	3	that	that	SCONJ
amfbr-501	339	4	variation	variation	NOUN
amfbr-501	339	5	in	in	ADP
amfbr-501	339	6	return	return	NOUN
amfbr-501	339	7	on	on	ADP
amfbr-501	339	8	equity	equity	NOUN
amfbr-501	339	9	of	of	ADP
amfbr-501	339	10	the	the	DET
amfbr-501	339	11	firms	firm	NOUN
amfbr-501	339	12	significantly	significantly	ADV
amfbr-501	339	13	relates	relate	VERB
amfbr-501	339	14	to	to	ADP
amfbr-501	339	15	market	market	NOUN
amfbr-501	339	16	value	value	NOUN
amfbr-501	339	17	of	of	ADP
amfbr-501	339	18	the	the	DET
amfbr-501	339	19	firms	firm	NOUN
amfbr-501	339	20	.	.	PUNCT
amfbr-501	340	1	the	the	DET
amfbr-501	340	2	coefficient	coefficient	NOUN
amfbr-501	340	3	of	of	ADP
amfbr-501	340	4	the	the	DET
amfbr-501	340	5	variables	variable	NOUN
amfbr-501	340	6	proved	prove	VERB
amfbr-501	340	7	that	that	SCONJ
amfbr-501	340	8	a	a	DET
amfbr-501	340	9	unit	unit	NOUN
amfbr-501	340	10	increase	increase	NOUN
amfbr-501	340	11	on	on	ADP
amfbr-501	340	12	the	the	DET
amfbr-501	340	13	variables	variable	NOUN
amfbr-501	340	14	will	will	AUX
amfbr-501	340	15	lead	lead	VERB
amfbr-501	340	16	to	to	ADP
amfbr-501	340	17	8	8	NUM
amfbr-501	340	18	percent	percent	NOUN
amfbr-501	340	19	increase	increase	NOUN
amfbr-501	340	20	on	on	ADP
amfbr-501	340	21	the	the	DET
amfbr-501	340	22	market	market	NOUN
amfbr-501	340	23	value	value	NOUN
amfbr-501	340	24	.	.	PUNCT
amfbr-501	341	1	this	this	DET
amfbr-501	341	2	finding	finding	NOUN
amfbr-501	341	3	confirms	confirm	VERB
amfbr-501	341	4	the	the	DET
amfbr-501	341	5	a	a	PRON
amfbr-501	341	6	-	-	PUNCT
amfbr-501	341	7	priori	priori	ADJ
amfbr-501	341	8	expectation	expectation	NOUN
amfbr-501	341	9	of	of	ADP
amfbr-501	341	10	the	the	DET
amfbr-501	341	11	study	study	NOUN
amfbr-501	341	12	and	and	CCONJ
amfbr-501	341	13	validates	validate	VERB
amfbr-501	341	14	the	the	DET
amfbr-501	341	15	fundamentalists	fundamentalist	NOUN
amfbr-501	341	16	’	'	PUNCT
amfbr-501	341	17	theory	theory	NOUN
amfbr-501	341	18	on	on	ADP
amfbr-501	341	19	the	the	DET
amfbr-501	341	20	effect	effect	NOUN
amfbr-501	341	21	of	of	ADP
amfbr-501	341	22	information	information	NOUN
amfbr-501	341	23	on	on	ADP
amfbr-501	341	24	the	the	DET
amfbr-501	341	25	stocks	stock	NOUN
amfbr-501	341	26	prices	price	NOUN
amfbr-501	341	27	of	of	ADP
amfbr-501	341	28	quoted	quote	VERB
amfbr-501	341	29	firms	firm	NOUN
amfbr-501	341	30	.	.	PUNCT
amfbr-501	342	1	the	the	DET
amfbr-501	342	2	findings	finding	NOUN
amfbr-501	342	3	of	of	ADP
amfbr-501	342	4	this	this	DET
amfbr-501	342	5	study	study	NOUN
amfbr-501	342	6	confirm	confirm	VERB
amfbr-501	342	7	the	the	DET
amfbr-501	342	8	findings	finding	NOUN
amfbr-501	342	9	of	of	ADP
amfbr-501	342	10	king	king	NOUN
amfbr-501	342	11	&	&	CCONJ
amfbr-501	342	12	langli	langli	PROPN
amfbr-501	342	13	(	(	PUNCT
amfbr-501	342	14	1998	1998	NUM
amfbr-501	342	15	)	)	PUNCT
amfbr-501	342	16	that	that	SCONJ
amfbr-501	342	17	both	both	CCONJ
amfbr-501	342	18	the	the	DET
amfbr-501	342	19	book	book	NOUN
amfbr-501	342	20	value	value	NOUN
amfbr-501	342	21	and	and	CCONJ
amfbr-501	342	22	the	the	DET
amfbr-501	342	23	earnings	earning	NOUN
amfbr-501	342	24	per	per	ADP
amfbr-501	342	25	share	share	NOUN
amfbr-501	342	26	have	have	VERB
amfbr-501	342	27	significant	significant	ADJ
amfbr-501	342	28	relation	relation	NOUN
amfbr-501	342	29	with	with	ADP
amfbr-501	342	30	the	the	DET
amfbr-501	342	31	stock	stock	NOUN
amfbr-501	342	32	price	price	NOUN
amfbr-501	342	33	and	and	CCONJ
amfbr-501	342	34	hence	hence	ADV
amfbr-501	342	35	equity	equity	NOUN
amfbr-501	342	36	investment	investment	NOUN
amfbr-501	342	37	decision	decision	NOUN
amfbr-501	342	38	,	,	PUNCT
amfbr-501	342	39	the	the	DET
amfbr-501	342	40	findings	finding	NOUN
amfbr-501	342	41	of	of	ADP
amfbr-501	342	42	omoye	omoye	NOUN
amfbr-501	342	43	&	&	CCONJ
amfbr-501	342	44	eriki	eriki	PROPN
amfbr-501	342	45	(	(	PUNCT
amfbr-501	342	46	2014	2014	NUM
amfbr-501	342	47	)	)	PUNCT
amfbr-501	342	48	balance	balance	NOUN
amfbr-501	342	49	sheet	sheet	NOUN
amfbr-501	342	50	information	information	NOUN
amfbr-501	342	51	has	have	VERB
amfbr-501	342	52	significant	significant	ADJ
amfbr-501	342	53	positive	positive	ADJ
amfbr-501	342	54	influence	influence	NOUN
amfbr-501	342	55	on	on	ADP
amfbr-501	342	56	the	the	DET
amfbr-501	342	57	probability	probability	NOUN
amfbr-501	342	58	of	of	ADP
amfbr-501	342	59	companies	company	NOUN
amfbr-501	342	60	that	that	PRON
amfbr-501	342	61	adopt	adopt	VERB
amfbr-501	342	62	high	high	ADJ
amfbr-501	342	63	earnings	earning	NOUN
amfbr-501	342	64	management	management	NOUN
amfbr-501	342	65	but	but	CCONJ
amfbr-501	342	66	contrary	contrary	ADJ
amfbr-501	342	67	to	to	ADP
amfbr-501	342	68	the	the	DET
amfbr-501	342	69	findings	finding	NOUN
amfbr-501	342	70	of	of	ADP
amfbr-501	342	71	muhammed	muhammed	PROPN
amfbr-501	342	72	(	(	PUNCT
amfbr-501	342	73	2014	2014	NUM
amfbr-501	342	74	)	)	PUNCT
amfbr-501	342	75	that	that	PRON
amfbr-501	342	76	board	board	NOUN
amfbr-501	342	77	composition	composition	NOUN
amfbr-501	342	78	,	,	PUNCT
amfbr-501	342	79	institutional	institutional	ADJ
amfbr-501	342	80	shareholding	shareholding	NOUN
amfbr-501	342	81	,	,	PUNCT
amfbr-501	342	82	managerial	managerial	ADJ
amfbr-501	342	83	shareholding	shareholding	NOUN
amfbr-501	342	84	and	and	CCONJ
amfbr-501	342	85	audit	audit	NOUN
amfbr-501	342	86	committee	committee	NOUN
amfbr-501	342	87	significant	significant	ADJ
amfbr-501	342	88	negative	negative	ADJ
amfbr-501	342	89	relationship	relationship	NOUN
amfbr-501	342	90	with	with	ADP
amfbr-501	342	91	earnings	earning	NOUN
amfbr-501	342	92	quality	quality	NOUN
amfbr-501	342	93	.	.	PUNCT
amfbr-501	343	1	findings	finding	NOUN
amfbr-501	343	2	revealed	reveal	VERB
amfbr-501	343	3	that	that	SCONJ
amfbr-501	343	4	there	there	PRON
amfbr-501	343	5	is	be	VERB
amfbr-501	343	6	negative	negative	ADJ
amfbr-501	343	7	but	but	CCONJ
amfbr-501	343	8	not	not	PART
amfbr-501	343	9	significant	significant	ADJ
amfbr-501	343	10	relationship	relationship	NOUN
amfbr-501	343	11	between	between	ADP
amfbr-501	343	12	book	book	NOUN
amfbr-501	343	13	value	value	NOUN
amfbr-501	343	14	per	per	ADP
amfbr-501	343	15	share	share	NOUN
amfbr-501	343	16	and	and	CCONJ
amfbr-501	343	17	the	the	DET
amfbr-501	343	18	market	market	NOUN
amfbr-501	343	19	value	value	NOUN
amfbr-501	343	20	of	of	ADP
amfbr-501	343	21	the	the	DET
amfbr-501	343	22	quoted	quote	VERB
amfbr-501	343	23	manufacturing	manufacturing	NOUN
amfbr-501	343	24	firms	firm	NOUN
amfbr-501	343	25	over	over	ADP
amfbr-501	343	26	the	the	DET
amfbr-501	343	27	periods	period	NOUN
amfbr-501	343	28	covered	cover	VERB
amfbr-501	343	29	in	in	ADP
amfbr-501	343	30	this	this	DET
amfbr-501	343	31	study	study	NOUN
amfbr-501	343	32	.	.	PUNCT
amfbr-501	344	1	this	this	PRON
amfbr-501	344	2	implies	imply	VERB
amfbr-501	344	3	that	that	SCONJ
amfbr-501	344	4	variation	variation	NOUN
amfbr-501	344	5	in	in	ADP
amfbr-501	344	6	book	book	NOUN
amfbr-501	344	7	value	value	NOUN
amfbr-501	344	8	per	per	ADP
amfbr-501	344	9	share	share	NOUN
amfbr-501	344	10	of	of	ADP
amfbr-501	344	11	the	the	DET
amfbr-501	344	12	firms	firm	NOUN
amfbr-501	344	13	does	do	AUX
amfbr-501	344	14	not	not	PART
amfbr-501	344	15	significantly	significantly	ADV
amfbr-501	344	16	relate	relate	VERB
amfbr-501	344	17	to	to	ADP
amfbr-501	344	18	market	market	NOUN
amfbr-501	344	19	value	value	NOUN
amfbr-501	344	20	of	of	ADP
amfbr-501	344	21	the	the	DET
amfbr-501	344	22	firms	firm	NOUN
amfbr-501	344	23	.	.	PUNCT
amfbr-501	345	1	the	the	DET
amfbr-501	345	2	coefficient	coefficient	NOUN
amfbr-501	345	3	of	of	ADP
amfbr-501	345	4	the	the	DET
amfbr-501	345	5	variables	variable	NOUN
amfbr-501	345	6	proved	prove	VERB
amfbr-501	345	7	that	that	SCONJ
amfbr-501	345	8	a	a	DET
amfbr-501	345	9	unit	unit	NOUN
amfbr-501	345	10	increase	increase	NOUN
amfbr-501	345	11	on	on	ADP
amfbr-501	345	12	the	the	DET
amfbr-501	345	13	variables	variable	NOUN
amfbr-501	345	14	will	will	AUX
amfbr-501	345	15	lead	lead	VERB
amfbr-501	345	16	to	to	ADP
amfbr-501	345	17	0.3	0.3	NUM
amfbr-501	345	18	percent	percent	NOUN
amfbr-501	345	19	decrease	decrease	NOUN
amfbr-501	345	20	on	on	ADP
amfbr-501	345	21	the	the	DET
amfbr-501	345	22	market	market	NOUN
amfbr-501	345	23	value	value	NOUN
amfbr-501	345	24	.	.	PUNCT
amfbr-501	346	1	this	this	DET
amfbr-501	346	2	finding	finding	NOUN
amfbr-501	346	3	contradicts	contradict	VERB
amfbr-501	346	4	the	the	DET
amfbr-501	346	5	a	a	PRON
amfbr-501	346	6	-	-	PUNCT
amfbr-501	346	7	priori	priori	ADJ
amfbr-501	346	8	expectation	expectation	NOUN
amfbr-501	346	9	of	of	ADP
amfbr-501	346	10	the	the	DET
amfbr-501	346	11	study	study	NOUN
amfbr-501	346	12	and	and	CCONJ
amfbr-501	346	13	validates	validate	VERB
amfbr-501	346	14	the	the	DET
amfbr-501	346	15	fundamentalists	fundamentalist	NOUN
amfbr-501	346	16	’	'	PUNCT
amfbr-501	346	17	theory	theory	NOUN
amfbr-501	346	18	on	on	ADP
amfbr-501	346	19	the	the	DET
amfbr-501	346	20	effect	effect	NOUN
amfbr-501	346	21	of	of	ADP
amfbr-501	346	22	information	information	NOUN
amfbr-501	346	23	on	on	ADP
amfbr-501	346	24	the	the	DET
amfbr-501	346	25	stocks	stock	NOUN
amfbr-501	346	26	prices	price	NOUN
amfbr-501	346	27	of	of	ADP
amfbr-501	346	28	quoted	quote	VERB
amfbr-501	346	29	firms	firm	NOUN
amfbr-501	346	30	.	.	PUNCT
amfbr-501	347	1	the	the	DET
amfbr-501	347	2	findings	finding	NOUN
amfbr-501	347	3	of	of	ADP
amfbr-501	347	4	this	this	DET
amfbr-501	347	5	study	study	NOUN
amfbr-501	347	6	contradict	contradict	VERB
amfbr-501	347	7	the	the	DET
amfbr-501	347	8	findings	finding	NOUN
amfbr-501	347	9	of	of	ADP
amfbr-501	347	10	king	king	NOUN
amfbr-501	347	11	&	&	CCONJ
amfbr-501	347	12	langli	langli	PROPN
amfbr-501	347	13	(	(	PUNCT
amfbr-501	347	14	1998	1998	NUM
amfbr-501	347	15	)	)	PUNCT
amfbr-501	347	16	that	that	SCONJ
amfbr-501	347	17	both	both	CCONJ
amfbr-501	347	18	the	the	DET
amfbr-501	347	19	book	book	NOUN
amfbr-501	347	20	value	value	NOUN
amfbr-501	347	21	and	and	CCONJ
amfbr-501	347	22	the	the	DET
amfbr-501	347	23	earnings	earning	NOUN
amfbr-501	347	24	per	per	ADP
amfbr-501	347	25	share	share	NOUN
amfbr-501	347	26	have	have	VERB
amfbr-501	347	27	significant	significant	ADJ
amfbr-501	347	28	relation	relation	NOUN
amfbr-501	347	29	with	with	ADP
amfbr-501	347	30	the	the	DET
amfbr-501	347	31	stock	stock	NOUN
amfbr-501	347	32	price	price	NOUN
amfbr-501	347	33	and	and	CCONJ
amfbr-501	347	34	hence	hence	ADV
amfbr-501	347	35	equity	equity	NOUN
amfbr-501	347	36	investment	investment	NOUN
amfbr-501	347	37	decision	decision	NOUN
amfbr-501	347	38	,	,	PUNCT
amfbr-501	347	39	the	the	DET
amfbr-501	347	40	findings	finding	NOUN
amfbr-501	347	41	of	of	ADP
amfbr-501	347	42	omoye	omoye	NOUN
amfbr-501	347	43	&	&	CCONJ
amfbr-501	347	44	eriki	eriki	PROPN
amfbr-501	347	45	,	,	PUNCT
amfbr-501	347	46	(	(	PUNCT
amfbr-501	347	47	2014	2014	NUM
amfbr-501	347	48	)	)	PUNCT
amfbr-501	347	49	balance	balance	NOUN
amfbr-501	347	50	sheet	sheet	NOUN
amfbr-501	347	51	information	information	NOUN
amfbr-501	347	52	has	have	VERB
amfbr-501	347	53	significant	significant	ADJ
amfbr-501	347	54	positive	positive	ADJ
amfbr-501	347	55	influence	influence	NOUN
amfbr-501	347	56	on	on	ADP
amfbr-501	347	57	the	the	DET
amfbr-501	347	58	probability	probability	NOUN
amfbr-501	347	59	of	of	ADP
amfbr-501	347	60	companies	company	NOUN
amfbr-501	347	61	that	that	PRON
amfbr-501	347	62	adopt	adopt	VERB
amfbr-501	347	63	high	high	ADJ
amfbr-501	347	64	earnings	earning	NOUN
amfbr-501	347	65	management	management	NOUN
amfbr-501	347	66	but	but	CCONJ
amfbr-501	347	67	confirm	confirm	VERB
amfbr-501	347	68	to	to	ADP
amfbr-501	347	69	the	the	DET
amfbr-501	347	70	findings	finding	NOUN
amfbr-501	347	71	of	of	ADP
amfbr-501	347	72	muhammed	muhammed	PROPN
amfbr-501	347	73	(	(	PUNCT
amfbr-501	347	74	2014	2014	NUM
amfbr-501	347	75	)	)	PUNCT
amfbr-501	347	76	that	that	PRON
amfbr-501	347	77	board	board	NOUN
amfbr-501	347	78	composition	composition	NOUN
amfbr-501	347	79	,	,	PUNCT
amfbr-501	347	80	institutional	institutional	ADJ
amfbr-501	347	81	shareholding	shareholding	NOUN
amfbr-501	347	82	,	,	PUNCT
amfbr-501	347	83	managerial	managerial	ADJ
amfbr-501	347	84	shareholding	shareholding	NOUN
amfbr-501	347	85	and	and	CCONJ
amfbr-501	347	86	audit	audit	NOUN
amfbr-501	347	87	committee	committee	NOUN
amfbr-501	347	88	significant	significant	ADJ
amfbr-501	347	89	negative	negative	ADJ
amfbr-501	347	90	relationship	relationship	NOUN
amfbr-501	347	91	with	with	ADP
amfbr-501	347	92	earnings	earning	NOUN
amfbr-501	347	93	quality	quality	NOUN
amfbr-501	347	94	.	.	PUNCT
amfbr-501	348	1	6	6	X
amfbr-501	348	2	.	.	X
amfbr-501	348	3	conclusion	conclusion	NOUN
amfbr-501	348	4	and	and	CCONJ
amfbr-501	348	5	recommendations	recommendation	NOUN
amfbr-501	348	6	6.1	6.1	NUM
amfbr-501	348	7	conclusion	conclusion	NOUN
amfbr-501	348	8	the	the	DET
amfbr-501	348	9	results	result	NOUN
amfbr-501	348	10	of	of	ADP
amfbr-501	348	11	study	study	NOUN
amfbr-501	348	12	through	through	ADP
amfbr-501	348	13	secondary	secondary	ADJ
amfbr-501	348	14	data	datum	NOUN
amfbr-501	348	15	analysis	analysis	NOUN
amfbr-501	348	16	revealed	reveal	VERB
amfbr-501	348	17	that	that	SCONJ
amfbr-501	348	18	accounting	accounting	NOUN
amfbr-501	348	19	information	information	NOUN
amfbr-501	348	20	and	and	CCONJ
amfbr-501	348	21	market	market	NOUN
amfbr-501	348	22	value	value	NOUN
amfbr-501	348	23	are	be	AUX
amfbr-501	348	24	correlated	correlate	VERB
amfbr-501	348	25	and	and	CCONJ
amfbr-501	348	26	there	there	PRON
amfbr-501	348	27	is	be	VERB
amfbr-501	348	28	a	a	DET
amfbr-501	348	29	strong	strong	ADJ
amfbr-501	348	30	and	and	CCONJ
amfbr-501	348	31	significant	significant	ADJ
amfbr-501	348	32	relationship	relationship	NOUN
amfbr-501	348	33	between	between	ADP
amfbr-501	348	34	accounting	accounting	NOUN
amfbr-501	348	35	information	information	NOUN
amfbr-501	348	36	disclosed	disclose	VERB
amfbr-501	348	37	in	in	ADP
amfbr-501	348	38	firms	firm	NOUN
amfbr-501	348	39	’	'	PUNCT
amfbr-501	348	40	financial	financial	ADJ
amfbr-501	348	41	statements	statement	NOUN
amfbr-501	348	42	and	and	CCONJ
amfbr-501	348	43	ma	ma	PROPN
amfbr-501	348	44	rket	rket	NOUN
amfbr-501	348	45	value	value	NOUN
amfbr-501	348	46	.	.	PUNCT
amfbr-501	349	1	accounting	accounting	NOUN
amfbr-501	349	2	information	information	NOUN
amfbr-501	349	3	significantly	significantly	ADV
amfbr-501	349	4	influenced	influence	VERB
amfbr-501	349	5	market	market	NOUN
amfbr-501	349	6	value	value	NOUN
amfbr-501	349	7	decisions	decision	NOUN
amfbr-501	349	8	in	in	ADP
amfbr-501	349	9	the	the	DET
amfbr-501	349	10	listed	list	VERB
amfbr-501	349	11	companies	company	NOUN
amfbr-501	349	12	in	in	ADP
amfbr-501	349	13	nigeria	nigeria	PROPN
amfbr-501	349	14	.	.	PUNCT
amfbr-501	350	1	this	this	DET
amfbr-501	350	2	finding	finding	NOUN
amfbr-501	350	3	was	be	AUX
amfbr-501	350	4	substantiated	substantiate	VERB
amfbr-501	350	5	by	by	ADP
amfbr-501	350	6	the	the	DET
amfbr-501	350	7	r2	r2	NOUN
amfbr-501	350	8	of	of	ADP
amfbr-501	350	9	79	79	NUM
amfbr-501	350	10	percent	percent	NOUN
amfbr-501	350	11	variation	variation	NOUN
amfbr-501	350	12	explained	explain	VERB
amfbr-501	350	13	by	by	ADP
amfbr-501	350	14	the	the	DET
amfbr-501	350	15	accounting	accounting	NOUN
amfbr-501	350	16	information	information	NOUN
amfbr-501	350	17	variables	variable	NOUN
amfbr-501	350	18	modeled	model	VERB
amfbr-501	350	19	in	in	ADP
amfbr-501	350	20	the	the	DET
amfbr-501	350	21	study	study	NOUN
amfbr-501	350	22	.	.	PUNCT
amfbr-501	351	1	the	the	DET
amfbr-501	351	2	results	result	NOUN
amfbr-501	351	3	of	of	ADP
amfbr-501	351	4	the	the	DET
amfbr-501	351	5	investigation	investigation	NOUN
amfbr-501	351	6	revealed	reveal	VERB
amfbr-501	351	7	that	that	SCONJ
amfbr-501	351	8	there	there	PRON
amfbr-501	351	9	is	be	VERB
amfbr-501	351	10	a	a	DET
amfbr-501	351	11	strong	strong	ADJ
amfbr-501	351	12	relationship	relationship	NOUN
amfbr-501	351	13	between	between	ADP
amfbr-501	351	14	accounting	accounting	NOUN
amfbr-501	351	15	information	information	NOUN
amfbr-501	351	16	and	and	CCONJ
amfbr-501	351	17	market	market	NOUN
amfbr-501	351	18	value	value	NOUN
amfbr-501	351	19	of	of	ADP
amfbr-501	351	20	the	the	DET
amfbr-501	351	21	quoted	quote	VERB
amfbr-501	351	22	firms	firm	NOUN
amfbr-501	351	23	all	all	DET
amfbr-501	351	24	accounting	account	VERB
amfbr-501	351	25	information	information	NOUN
amfbr-501	351	26	variables	variable	NOUN
amfbr-501	351	27	considered	consider	VERB
amfbr-501	351	28	in	in	ADP
amfbr-501	351	29	this	this	DET
amfbr-501	351	30	study	study	NOUN
amfbr-501	351	31	significantly	significantly	ADV
amfbr-501	351	32	influenced	influence	VERB
amfbr-501	351	33	market	market	NOUN
amfbr-501	351	34	value	value	NOUN
amfbr-501	351	35	of	of	ADP
amfbr-501	351	36	the	the	DET
amfbr-501	351	37	quoted	quote	VERB
amfbr-501	351	38	firms	firm	NOUN
amfbr-501	351	39	.	.	PUNCT
amfbr-501	352	1	further	far	ADV
amfbr-501	352	2	,	,	PUNCT
amfbr-501	352	3	results	result	NOUN
amfbr-501	352	4	of	of	ADP
amfbr-501	352	5	study	study	NOUN
amfbr-501	352	6	indicated	indicate	VERB
amfbr-501	352	7	that	that	SCONJ
amfbr-501	352	8	dividend	dividend	NOUN
amfbr-501	352	9	per	per	ADP
amfbr-501	352	10	share	share	NOUN
amfbr-501	352	11	is	be	AUX
amfbr-501	352	12	the	the	DET
amfbr-501	352	13	strongest	strong	ADJ
amfbr-501	352	14	determinant	determinant	NOUN
amfbr-501	352	15	of	of	ADP
amfbr-501	352	16	market	market	NOUN
amfbr-501	352	17	value	value	NOUN
amfbr-501	352	18	investment	investment	NOUN
amfbr-501	352	19	followed	follow	VERB
amfbr-501	352	20	by	by	ADP
amfbr-501	352	21	return	return	NOUN
amfbr-501	352	22	on	on	ADP
amfbr-501	352	23	equity	equity	NOUN
amfbr-501	352	24	and	and	CCONJ
amfbr-501	352	25	earnings	earning	NOUN
amfbr-501	352	26	per	per	ADP
amfbr-501	352	27	share	share	NOUN
amfbr-501	352	28	significantly	significantly	ADV
amfbr-501	352	29	affect	affect	VERB
amfbr-501	352	30	market	market	NOUN
amfbr-501	352	31	value	value	NOUN
amfbr-501	352	32	of	of	ADP
amfbr-501	352	33	the	the	DET
amfbr-501	352	34	quoted	quote	VERB
amfbr-501	352	35	firms	firm	NOUN
amfbr-501	352	36	.	.	PUNCT
amfbr-501	353	1	from	from	ADP
amfbr-501	353	2	the	the	DET
amfbr-501	353	3	above	above	NOUN
amfbr-501	353	4	,	,	PUNCT
amfbr-501	353	5	this	this	DET
amfbr-501	353	6	study	study	NOUN
amfbr-501	353	7	conclude	conclude	VERB
amfbr-501	353	8	that	that	SCONJ
amfbr-501	353	9	accounting	accounting	NOUN
amfbr-501	353	10	information	information	NOUN
amfbr-501	353	11	have	have	VERB
amfbr-501	353	12	significant	significant	ADJ
amfbr-501	353	13	effect	effect	NOUN
amfbr-501	353	14	on	on	ADP
amfbr-501	353	15	the	the	DET
amfbr-501	353	16	market	market	NOUN
amfbr-501	353	17	value	value	NOUN
amfbr-501	353	18	of	of	ADP
amfbr-501	353	19	quoted	quote	VERB
amfbr-501	353	20	firms	firm	NOUN
amfbr-501	353	21	in	in	ADP
amfbr-501	353	22	nigeria	nigeria	PROPN
amfbr-501	353	23	.	.	PUNCT
amfbr-501	354	1	6.2	6.2	NUM
amfbr-501	354	2	recommendations	recommendation	NOUN
amfbr-501	354	3			PART
amfbr-501	354	4	base	base	NOUN
amfbr-501	354	5	on	on	ADP
amfbr-501	354	6	the	the	DET
amfbr-501	354	7	positive	positive	ADJ
amfbr-501	354	8	effect	effect	NOUN
amfbr-501	354	9	of	of	ADP
amfbr-501	354	10	return	return	NOUN
amfbr-501	354	11	on	on	ADP
amfbr-501	354	12	equity	equity	NOUN
amfbr-501	354	13	on	on	ADP
amfbr-501	354	14	the	the	DET
amfbr-501	354	15	market	market	NOUN
amfbr-501	354	16	value	value	NOUN
amfbr-501	354	17	,	,	PUNCT
amfbr-501	354	18	the	the	DET
amfbr-501	354	19	study	study	NOUN
amfbr-501	354	20	recommend	recommend	VERB
amfbr-501	354	21	that	that	SCONJ
amfbr-501	354	22	management	management	NOUN
amfbr-501	354	23	of	of	ADP
amfbr-501	354	24	the	the	DET
amfbr-501	354	25	manufacturing	manufacturing	NOUN
amfbr-501	354	26	firms	firm	NOUN
amfbr-501	354	27	should	should	AUX
amfbr-501	354	28	formulate	formulate	VERB
amfbr-501	354	29	policies	policy	NOUN
amfbr-501	354	30	that	that	PRON
amfbr-501	354	31	will	will	AUX
amfbr-501	354	32	increase	increase	VERB
amfbr-501	354	33	profitability	profitability	NOUN
amfbr-501	354	34	and	and	CCONJ
amfbr-501	354	35	internal	internal	ADJ
amfbr-501	354	36	and	and	CCONJ
amfbr-501	354	37	external	external	ADJ
amfbr-501	354	38	factors	factor	NOUN
amfbr-501	354	39	that	that	PRON
amfbr-501	354	40	affect	affect	VERB
amfbr-501	354	41	negatively	negatively	ADV
amfbr-501	354	42	the	the	DET
amfbr-501	354	43	profitability	profitability	NOUN
amfbr-501	354	44	of	of	ADP
amfbr-501	354	45	the	the	DET
amfbr-501	354	46	firms	firm	NOUN
amfbr-501	354	47	should	should	AUX
amfbr-501	354	48	be	be	AUX
amfbr-501	354	49	discouraged	discourage	VERB
amfbr-501	354	50	.	.	PUNCT
amfbr-501	355	1	copyright	copyright	NOUN
amfbr-501	355	2	©	©	PROPN
amfbr-501	355	3	cc	cc	PROPN
amfbr-501	355	4	-	-	PUNCT
amfbr-501	355	5	by	by	ADP
amfbr-501	355	6	-	-	PUNCT
amfbr-501	355	7	nc	nc	PROPN
amfbr-501	355	8	2020	2020	NUM
amfbr-501	355	9	,	,	PUNCT
amfbr-501	355	10	cribfb	cribfb	PROPN
amfbr-501	355	11	|	|	ADV
amfbr-501	355	12	amfbr	amfbr	ADJ
amfbr-501	355	13	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	355	14	american	american	PROPN
amfbr-501	355	15	finance	finance	PROPN
amfbr-501	355	16	&	&	CCONJ
amfbr-501	355	17	banking	banking	PROPN
amfbr-501	355	18	review	review	PROPN
amfbr-501	355	19	vol	vol	NOUN
amfbr-501	355	20	.	.	PROPN
amfbr-501	356	1	5	5	NUM
amfbr-501	356	2	,	,	PUNCT
amfbr-501	356	3	no	no	INTJ
amfbr-501	356	4	.	.	NOUN
amfbr-501	356	5	1	1	NUM
amfbr-501	356	6	;	;	PUNCT
amfbr-501	356	7	2020	2020	NUM
amfbr-501	356	8	13	13	NUM
amfbr-501	356	9			PART
amfbr-501	356	10	quoted	quote	VERB
amfbr-501	356	11	firms	firm	NOUN
amfbr-501	356	12	should	should	AUX
amfbr-501	356	13	disclose	disclose	VERB
amfbr-501	356	14	their	their	PRON
amfbr-501	356	15	financial	financial	ADJ
amfbr-501	356	16	information	information	NOUN
amfbr-501	356	17	at	at	ADP
amfbr-501	356	18	every	every	DET
amfbr-501	356	19	accounting	accounting	NOUN
amfbr-501	356	20	period	period	NOUN
amfbr-501	356	21	.	.	PUNCT
amfbr-501	357	1	this	this	PRON
amfbr-501	357	2	is	be	AUX
amfbr-501	357	3	expected	expect	VERB
amfbr-501	357	4	to	to	PART
amfbr-501	357	5	provide	provide	VERB
amfbr-501	357	6	clearer	clear	ADJ
amfbr-501	357	7	information	information	NOUN
amfbr-501	357	8	about	about	ADP
amfbr-501	357	9	the	the	DET
amfbr-501	357	10	operating	operate	VERB
amfbr-501	357	11	and	and	CCONJ
amfbr-501	357	12	financial	financial	ADJ
amfbr-501	357	13	performances	performance	NOUN
amfbr-501	357	14	of	of	ADP
amfbr-501	357	15	companies	company	NOUN
amfbr-501	357	16	to	to	ADP
amfbr-501	357	17	equity	equity	NOUN
amfbr-501	357	18	investors	investor	NOUN
amfbr-501	357	19	.	.	PUNCT
amfbr-501	358	1			X
amfbr-501	359	1	accounting	account	VERB
amfbr-501	359	2	regulatory	regulatory	ADJ
amfbr-501	359	3	bodies	body	NOUN
amfbr-501	359	4	in	in	ADP
amfbr-501	359	5	nigeria	nigeria	PROPN
amfbr-501	359	6	and	and	CCONJ
amfbr-501	359	7	preparers	preparer	NOUN
amfbr-501	359	8	of	of	ADP
amfbr-501	359	9	accounting	accounting	NOUN
amfbr-501	359	10	reports	report	NOUN
amfbr-501	359	11	should	should	AUX
amfbr-501	359	12	make	make	VERB
amfbr-501	359	13	efforts	effort	NOUN
amfbr-501	359	14	toward	toward	ADP
amfbr-501	359	15	improving	improve	VERB
amfbr-501	359	16	the	the	DET
amfbr-501	359	17	quality	quality	NOUN
amfbr-501	359	18	of	of	ADP
amfbr-501	359	19	published	publish	VERB
amfbr-501	359	20	financial	financial	ADJ
amfbr-501	359	21	reports	report	NOUN
amfbr-501	359	22	because	because	SCONJ
amfbr-501	359	23	the	the	DET
amfbr-501	359	24	reports	report	NOUN
amfbr-501	359	25	are	be	AUX
amfbr-501	359	26	widely	widely	ADV
amfbr-501	359	27	used	use	VERB
amfbr-501	359	28	by	by	ADP
amfbr-501	359	29	investors	investor	NOUN
amfbr-501	359	30	in	in	ADP
amfbr-501	359	31	nigeria	nigeria	PROPN
amfbr-501	359	32	and	and	CCONJ
amfbr-501	359	33	foreign	foreign	ADJ
amfbr-501	359	34	investors	investor	NOUN
amfbr-501	359	35	for	for	ADP
amfbr-501	359	36	investment	investment	NOUN
amfbr-501	359	37	decision	decision	NOUN
amfbr-501	359	38	.	.	PUNCT
amfbr-501	360	1			PROPN
amfbr-501	360	2	base	base	NOUN
amfbr-501	360	3	on	on	ADP
amfbr-501	360	4	the	the	DET
amfbr-501	360	5	negative	negative	ADJ
amfbr-501	360	6	effect	effect	NOUN
amfbr-501	360	7	of	of	ADP
amfbr-501	360	8	book	book	NOUN
amfbr-501	360	9	value	value	NOUN
amfbr-501	360	10	per	per	ADP
amfbr-501	360	11	share	share	NOUN
amfbr-501	360	12	on	on	ADP
amfbr-501	360	13	the	the	DET
amfbr-501	360	14	market	market	NOUN
amfbr-501	360	15	value	value	NOUN
amfbr-501	360	16	,	,	PUNCT
amfbr-501	360	17	the	the	DET
amfbr-501	360	18	study	study	NOUN
amfbr-501	360	19	recommend	recommend	VERB
amfbr-501	360	20	that	that	SCONJ
amfbr-501	360	21	management	management	NOUN
amfbr-501	360	22	of	of	ADP
amfbr-501	360	23	the	the	DET
amfbr-501	360	24	manufacturing	manufacturing	NOUN
amfbr-501	360	25	firms	firm	NOUN
amfbr-501	360	26	should	should	AUX
amfbr-501	360	27	formulate	formulate	VERB
amfbr-501	360	28	policies	policy	NOUN
amfbr-501	360	29	that	that	PRON
amfbr-501	360	30	will	will	AUX
amfbr-501	360	31	increase	increase	VERB
amfbr-501	360	32	book	book	NOUN
amfbr-501	360	33	value	value	NOUN
amfbr-501	360	34	per	per	ADP
amfbr-501	360	35	share	share	NOUN
amfbr-501	360	36	and	and	CCONJ
amfbr-501	360	37	internal	internal	ADJ
amfbr-501	360	38	and	and	CCONJ
amfbr-501	360	39	external	external	ADJ
amfbr-501	360	40	factors	factor	NOUN
amfbr-501	360	41	that	that	PRON
amfbr-501	360	42	affect	affect	VERB
amfbr-501	360	43	negatively	negatively	ADV
amfbr-501	360	44	the	the	DET
amfbr-501	360	45	book	book	NOUN
amfbr-501	360	46	value	value	NOUN
amfbr-501	360	47	per	per	ADP
amfbr-501	360	48	share	share	NOUN
amfbr-501	360	49	of	of	ADP
amfbr-501	360	50	the	the	DET
amfbr-501	360	51	firms	firm	NOUN
amfbr-501	360	52	should	should	AUX
amfbr-501	360	53	be	be	AUX
amfbr-501	360	54	discouraged	discourage	VERB
amfbr-501	360	55	.	.	PUNCT
amfbr-501	361	1	references	reference	NOUN
amfbr-501	361	2	abayadeera	abayadeera	PROPN
amfbr-501	361	3	,	,	PUNCT
amfbr-501	361	4	n.	n.	PROPN
amfbr-501	361	5	(	(	PUNCT
amfbr-501	361	6	2010	2010	NUM
amfbr-501	361	7	)	)	PUNCT
amfbr-501	361	8	.	.	PUNCT
amfbr-501	362	1	value	value	NOUN
amfbr-501	362	2	relevance	relevance	NOUN
amfbr-501	362	3	of	of	ADP
amfbr-501	362	4	information	information	NOUN
amfbr-501	362	5	in	in	ADP
amfbr-501	362	6	hi	hi	ADJ
amfbr-501	362	7	-	-	PUNCT
amfbr-501	362	8	tech	tech	NOUN
amfbr-501	362	9	industries	industry	NOUN
amfbr-501	362	10	in	in	ADP
amfbr-501	362	11	australia	australia	PROPN
amfbr-501	362	12	:	:	PUNCT
amfbr-501	362	13	accounting	account	VERB
amfbr-501	362	14	information	information	NOUN
amfbr-501	362	15	and	and	CCONJ
amfbr-501	362	16	intangible	intangible	ADJ
amfbr-501	362	17	assets	asset	NOUN
amfbr-501	362	18	disclosures	disclosure	NOUN
amfbr-501	362	19	.	.	PUNCT
amfbr-501	363	1	globalreview	globalreview	NOUN
amfbr-501	363	2	of	of	ADP
amfbr-501	363	3	accounting	accounting	NOUN
amfbr-501	363	4	and	and	CCONJ
amfbr-501	363	5	finance	finance	NOUN
amfbr-501	363	6	,	,	PUNCT
amfbr-501	363	7	1(1	1(1	NUM
amfbr-501	363	8	)	)	PUNCT
amfbr-501	363	9	,	,	PUNCT
amfbr-501	363	10	77	77	NUM
amfbr-501	363	11	-	-	SYM
amfbr-501	363	12	99	99	NUM
amfbr-501	363	13	.	.	PUNCT
amfbr-501	364	1	aboody	aboody	PROPN
amfbr-501	364	2	,	,	PUNCT
amfbr-501	364	3	d.	d.	PROPN
amfbr-501	364	4	j.	j.	PROPN
amfbr-501	364	5	,	,	PUNCT
amfbr-501	364	6	hughes	hughes	PROPN
amfbr-501	364	7	and	and	CCONJ
amfbr-501	364	8	j.	j.	PROPN
amfbr-501	364	9	liu	liu	PROPN
amfbr-501	364	10	(	(	PUNCT
amfbr-501	364	11	2002	2002	NUM
amfbr-501	364	12	):	):	PUNCT
amfbr-501	364	13	measuring	measure	VERB
amfbr-501	364	14	value	value	NOUN
amfbr-501	364	15	relevance	relevance	NOUN
amfbr-501	364	16	in	in	ADP
amfbr-501	364	17	a	a	DET
amfbr-501	364	18	(	(	PUNCT
amfbr-501	364	19	possibly	possibly	ADV
amfbr-501	364	20	)	)	PUNCT
amfbr-501	364	21	inefficient	inefficient	ADJ
amfbr-501	364	22	market	market	NOUN
amfbr-501	364	23	.	.	PUNCT
amfbr-501	365	1	journal	journal	NOUN
amfbr-501	365	2	of	of	ADP
amfbr-501	365	3	accounting	accounting	NOUN
amfbr-501	365	4	research	research	NOUN
amfbr-501	365	5	(	(	PUNCT
amfbr-501	365	6	sept	sept	PROPN
amfbr-501	365	7	)	)	PUNCT
amfbr-501	365	8	,	,	PUNCT
amfbr-501	365	9	965	965	NUM
amfbr-501	365	10	-	-	SYM
amfbr-501	365	11	986	986	NUM
amfbr-501	365	12	.	.	PUNCT
amfbr-501	366	1	adaramola	adaramola	PROPN
amfbr-501	366	2	,	,	PUNCT
amfbr-501	366	3	a.	a.	NOUN
amfbr-501	366	4	o.	o.	PROPN
amfbr-501	366	5	(	(	PUNCT
amfbr-501	366	6	2014	2014	NUM
amfbr-501	366	7	)	)	PUNCT
amfbr-501	366	8	.	.	PUNCT
amfbr-501	367	1	the	the	DET
amfbr-501	367	2	relationship	relationship	NOUN
amfbr-501	367	3	between	between	ADP
amfbr-501	367	4	financial	financial	ADJ
amfbr-501	367	5	accounting	accounting	NOUN
amfbr-501	367	6	information	information	NOUN
amfbr-501	367	7	and	and	CCONJ
amfbr-501	367	8	market	market	NOUN
amfbr-501	367	9	values	value	NOUN
amfbr-501	367	10	of	of	ADP
amfbr-501	367	11	quoted	quote	VERB
amfbr-501	367	12	firms	firm	NOUN
amfbr-501	367	13	in	in	ADP
amfbr-501	367	14	nigeria	nigeria	PROPN
amfbr-501	367	15	.	.	PUNCT
amfbr-501	368	1	global	global	ADJ
amfbr-501	368	2	journal	journal	PROPN
amfbr-501	368	3	of	of	ADP
amfbr-501	368	4	contemporary	contemporary	ADJ
amfbr-501	368	5	research	research	NOUN
amfbr-501	368	6	in	in	ADP
amfbr-501	368	7	accounting	accounting	NOUN
amfbr-501	368	8	,	,	PUNCT
amfbr-501	368	9	auditing	auditing	NOUN
amfbr-501	368	10	and	and	CCONJ
amfbr-501	368	11	business	business	NOUN
amfbr-501	368	12	ethics	ethic	NOUN
amfbr-501	368	13	,	,	PUNCT
amfbr-501	368	14	1	1	NUM
amfbr-501	368	15	(	(	PUNCT
amfbr-501	368	16	1	1	NUM
amfbr-501	368	17	)	)	PUNCT
amfbr-501	368	18	22	22	NUM
amfbr-501	368	19	-	-	SYM
amfbr-501	368	20	39	39	NUM
amfbr-501	368	21	.	.	PUNCT
amfbr-501	369	1	adaramola	adaramola	PROPN
amfbr-501	369	2	,	,	PUNCT
amfbr-501	369	3	a.	a.	NOUN
amfbr-501	369	4	o.	o.	PROPN
amfbr-501	369	5	,	,	PUNCT
amfbr-501	369	6	&	&	CCONJ
amfbr-501	369	7	oyerinde	oyerinde	ADJ
amfbr-501	369	8	,	,	PUNCT
amfbr-501	369	9	a.	a.	NOUN
amfbr-501	369	10	a.	a.	NOUN
amfbr-501	369	11	(	(	PUNCT
amfbr-501	369	12	2014	2014	NUM
amfbr-501	369	13	)	)	PUNCT
amfbr-501	369	14	.	.	PUNCT
amfbr-501	370	1	the	the	DET
amfbr-501	370	2	relationship	relationship	NOUN
amfbr-501	370	3	between	between	ADP
amfbr-501	370	4	financial	financial	ADJ
amfbr-501	370	5	accounting	accounting	NOUN
amfbr-501	370	6	information	information	NOUN
amfbr-501	370	7	and	and	CCONJ
amfbr-501	370	8	market	market	NOUN
amfbr-501	370	9	values	value	NOUN
amfbr-501	370	10	of	of	ADP
amfbr-501	370	11	quoted	quote	VERB
amfbr-501	370	12	firms	firm	NOUN
amfbr-501	370	13	in	in	ADP
amfbr-501	370	14	nigeria	nigeria	PROPN
amfbr-501	370	15	.	.	PUNCT
amfbr-501	371	1	global	global	ADJ
amfbr-501	371	2	journal	journal	PROPN
amfbr-501	371	3	of	of	ADP
amfbr-501	371	4	contemporary	contemporary	ADJ
amfbr-501	371	5	research	research	NOUN
amfbr-501	371	6	in	in	ADP
amfbr-501	371	7	accounting	accounting	NOUN
amfbr-501	371	8	,	,	PUNCT
amfbr-501	371	9	auditing	audit	VERB
amfbr-501	371	10	andbusiness	andbusiness	NOUN
amfbr-501	371	11	ethics	ethic	NOUN
amfbr-501	371	12	(	(	PUNCT
amfbr-501	371	13	gjcra	gjcra	PROPN
amfbr-501	371	14	)	)	PUNCT
amfbr-501	371	15	,	,	PUNCT
amfbr-501	371	16	1(1	1(1	NUM
amfbr-501	371	17	)	)	PUNCT
amfbr-501	371	18	,	,	PUNCT
amfbr-501	371	19	22	22	NUM
amfbr-501	371	20	-30	-30	NUM
amfbr-501	371	21	.	.	PUNCT
amfbr-501	372	1	adebimpe	adebimpe	NOUN
amfbr-501	372	2	,	,	PUNCT
amfbr-501	372	3	o.	o.	PROPN
amfbr-501	372	4	u.	u.	PROPN
amfbr-501	372	5	,	,	PUNCT
amfbr-501	372	6	&	&	CCONJ
amfbr-501	372	7	ekwere	ekwere	ADV
amfbr-501	372	8	,	,	PUNCT
amfbr-501	372	9	r.	r.	PROPN
amfbr-501	372	10	e.	e.	PROPN
amfbr-501	373	1	(	(	PUNCT
amfbr-501	373	2	2015).ifrs	2015).ifrs	NUM
amfbr-501	373	3	adoption	adoption	NOUN
amfbr-501	373	4	and	and	CCONJ
amfbr-501	373	5	value	value	NOUN
amfbr-501	373	6	relevance	relevance	NOUN
amfbr-501	373	7	of	of	ADP
amfbr-501	373	8	financial	financial	ADJ
amfbr-501	373	9	statements	statement	NOUN
amfbr-501	373	10	of	of	ADP
amfbr-501	373	11	nigerian	nigerian	PROPN
amfbr-501	373	12	listed	list	VERB
amfbr-501	373	13	banks.international	banks.international	PROPN
amfbr-501	373	14	journal	journal	NOUN
amfbr-501	373	15	offinance	offinance	NOUN
amfbr-501	373	16	and	and	CCONJ
amfbr-501	373	17	accounting	accounting	NOUN
amfbr-501	373	18	,	,	PUNCT
amfbr-501	373	19	4(1	4(1	NOUN
amfbr-501	373	20	)	)	PUNCT
amfbr-501	373	21	,	,	PUNCT
amfbr-501	373	22	1	1	X
amfbr-501	373	23	.	.	PUNCT
amfbr-501	373	24	ahmed	ahmed	PROPN
amfbr-501	373	25	,	,	PUNCT
amfbr-501	373	26	a.	a.	PROPN
amfbr-501	373	27	s.	s.	PROPN
amfbr-501	373	28	&	&	CCONJ
amfbr-501	373	29	duellman	duellman	PROPN
amfbr-501	373	30	,	,	PUNCT
amfbr-501	373	31	s.	s.	PROPN
amfbr-501	373	32	(	(	PUNCT
amfbr-501	373	33	2007	2007	NUM
amfbr-501	373	34	)	)	PUNCT
amfbr-501	373	35	.	.	PUNCT
amfbr-501	374	1	accounting	account	VERB
amfbr-501	374	2	conservatism	conservatism	NOUN
amfbr-501	374	3	and	and	CCONJ
amfbr-501	374	4	board	board	NOUN
amfbr-501	374	5	of	of	ADP
amfbr-501	374	6	director	director	NOUN
amfbr-501	374	7	characteristics	characteristic	NOUN
amfbr-501	374	8	:	:	PUNCT
amfbr-501	374	9	an	an	DET
amfbr-501	374	10	empirical	empirical	ADJ
amfbr-501	374	11	analysis.journal	analysis.journal	NOUN
amfbr-501	374	12	of	of	ADP
amfbr-501	374	13	accounting	accounting	NOUN
amfbr-501	374	14	and	and	CCONJ
amfbr-501	374	15	economics	economic	NOUN
amfbr-501	374	16	,	,	PUNCT
amfbr-501	374	17	43	43	NUM
amfbr-501	374	18	(	(	PUNCT
amfbr-501	374	19	23	23	NUM
amfbr-501	374	20	):	):	PUNCT
amfbr-501	374	21	411	411	NUM
amfbr-501	374	22	-	-	SYM
amfbr-501	374	23	437	437	NUM
amfbr-501	374	24	.	.	PUNCT
amfbr-501	375	1	ajide	ajide	PROPN
amfbr-501	375	2	,	,	PUNCT
amfbr-501	375	3	f.	f.	PROPN
amfbr-501	375	4	m.	m.	PROPN
amfbr-501	375	5	&	&	CCONJ
amfbr-501	375	6	aderemi	aderemi	PROPN
amfbr-501	375	7	,	,	PUNCT
amfbr-501	375	8	a.	a.	NOUN
amfbr-501	375	9	a.	a.	NOUN
amfbr-501	375	10	(	(	PUNCT
amfbr-501	375	11	2014	2014	NUM
amfbr-501	375	12	)	)	PUNCT
amfbr-501	375	13	.	.	PUNCT
amfbr-501	376	1	the	the	DET
amfbr-501	376	2	effects	effect	NOUN
amfbr-501	376	3	of	of	ADP
amfbr-501	376	4	earnings	earning	NOUN
amfbr-501	376	5	management	management	NOUN
amfbr-501	376	6	on	on	ADP
amfbr-501	376	7	dividend	dividend	NOUN
amfbr-501	376	8	policy	policy	NOUN
amfbr-501	376	9	in	in	ADP
amfbr-501	376	10	nigeria	nigeria	PROPN
amfbr-501	376	11	:	:	PUNCT
amfbr-501	376	12	the	the	DET
amfbr-501	376	13	sij	sij	PROPN
amfbr-501	376	14	transactions	transaction	NOUN
amfbr-501	376	15	on	on	ADP
amfbr-501	376	16	industrial	industrial	ADJ
amfbr-501	376	17	,	,	PUNCT
amfbr-501	376	18	financial	financial	ADJ
amfbr-501	376	19	&	&	CCONJ
amfbr-501	376	20	business	business	PROPN
amfbr-501	376	21	management	management	NOUN
amfbr-501	376	22	,	,	PUNCT
amfbr-501	376	23	2	2	NUM
amfbr-501	376	24	(	(	PUNCT
amfbr-501	376	25	3	3	NUM
amfbr-501	376	26	)	)	PUNCT
amfbr-501	376	27	,	,	PUNCT
amfbr-501	376	28	145	145	NUM
amfbr-501	376	29	-	-	SYM
amfbr-501	376	30	152	152	NUM
amfbr-501	376	31	.	.	PUNCT
amfbr-501	377	1	lucky	lucky	ADJ
amfbr-501	377	2	,	,	PUNCT
amfbr-501	377	3	a.	a.	PROPN
amfbr-501	377	4	l.	l.	PROPN
amfbr-501	377	5	,	,	PUNCT
amfbr-501	377	6	akani	akani	PROPN
amfbr-501	377	7	,	,	PUNCT
amfbr-501	377	8	h.	h.	PROPN
amfbr-501	377	9	w.	w.	PROPN
amfbr-501	377	10	,	,	PUNCT
amfbr-501	377	11	&	&	CCONJ
amfbr-501	377	12	anyamaobi	anyamaobi	PROPN
amfbr-501	377	13	,	,	PUNCT
amfbr-501	377	14	c.	c.	PROPN
amfbr-501	377	15	(	(	PUNCT
amfbr-501	377	16	2015	2015	NUM
amfbr-501	377	17	)	)	PUNCT
amfbr-501	377	18	.	.	PUNCT
amfbr-501	378	1	prudential	prudential	ADJ
amfbr-501	378	2	determinants	determinant	NOUN
amfbr-501	378	3	of	of	ADP
amfbr-501	378	4	stock	stock	NOUN
amfbr-501	378	5	prices	price	NOUN
amfbr-501	378	6	of	of	ADP
amfbr-501	378	7	commercial	commercial	ADJ
amfbr-501	378	8	banks	bank	NOUN
amfbr-501	378	9	in	in	ADP
amfbr-501	378	10	nigeria	nigeria	PROPN
amfbr-501	378	11	:	:	PUNCT
amfbr-501	378	12	an	an	DET
amfbr-501	378	13	application	application	NOUN
amfbr-501	378	14	of	of	ADP
amfbr-501	378	15	fundamentalists	fundamentalist	NOUN
amfbr-501	378	16	and	and	CCONJ
amfbr-501	378	17	macroeconomic	macroeconomic	ADJ
amfbr-501	378	18	view	view	NOUN
amfbr-501	378	19	.	.	PUNCT
amfbr-501	379	1	1980	1980	NUM
amfbr-501	379	2	–	–	PUNCT
amfbr-501	379	3	2014	2014	NUM
amfbr-501	379	4	.	.	PUNCT
amfbr-501	380	1	iiard	iiard	PROPN
amfbr-501	380	2	international	international	ADJ
amfbr-501	380	3	journal	journal	NOUN
amfbr-501	380	4	of	of	ADP
amfbr-501	380	5	banking	banking	NOUN
amfbr-501	380	6	and	and	CCONJ
amfbr-501	380	7	finance	finance	NOUN
amfbr-501	380	8	research	research	NOUN
amfbr-501	380	9	issn	issn	PROPN
amfbr-501	380	10	1	1	NUM
amfbr-501	380	11	(	(	PUNCT
amfbr-501	380	12	8),113	8),113	NUM
amfbr-501	380	13	-	-	SYM
amfbr-501	380	14	129	129	NUM
amfbr-501	380	15	.	.	PUNCT
amfbr-501	381	1	akani	akani	NOUN
amfbr-501	381	2	,	,	PUNCT
amfbr-501	381	3	h.	h.	PROPN
amfbr-501	381	4	w.	w.	PROPN
amfbr-501	381	5	,	,	PUNCT
amfbr-501	381	6	lucky	lucky	ADJ
amfbr-501	381	7	,	,	PUNCT
amfbr-501	381	8	a.	a.	PROPN
amfbr-501	381	9	l.	l.	PROPN
amfbr-501	381	10	&	&	CCONJ
amfbr-501	381	11	anyamaobi	anyamaobi	PROPN
amfbr-501	381	12	,	,	PUNCT
amfbr-501	381	13	c.	c.	PROPN
amfbr-501	381	14	(	(	PUNCT
amfbr-501	381	15	2016	2016	NUM
amfbr-501	381	16	)	)	PUNCT
amfbr-501	381	17	.	.	PUNCT
amfbr-501	382	1	banking	banking	NOUN
amfbr-501	382	2	sector	sector	NOUN
amfbr-501	382	3	development	development	NOUN
amfbr-501	382	4	and	and	CCONJ
amfbr-501	382	5	capital	capital	NOUN
amfbr-501	382	6	formation	formation	NOUN
amfbr-501	382	7	in	in	ADP
amfbr-501	382	8	nigeria	nigeria	PROPN
amfbr-501	382	9	:	:	PUNCT
amfbr-501	382	10	a	a	DET
amfbr-501	382	11	multivariate	multivariate	NOUN
amfbr-501	382	12	analysis	analysis	NOUN
amfbr-501	382	13	.	.	PUNCT
amfbr-501	383	1	account	account	NOUN
amfbr-501	383	2	and	and	CCONJ
amfbr-501	383	3	financial	financial	ADJ
amfbr-501	383	4	management	management	NOUN
amfbr-501	383	5	journal	journal	NOUN
amfbr-501	383	6	volume	volume	NOUN
amfbr-501	383	7	1	1	NUM
amfbr-501	383	8	issue	issue	NOUN
amfbr-501	383	9	3	3	NUM
amfbr-501	383	10	:	:	SYM
amfbr-501	383	11	1	1	NUM
amfbr-501	383	12	,	,	PUNCT
amfbr-501	383	13	141	141	NUM
amfbr-501	383	14	-	-	SYM
amfbr-501	383	15	161	161	NUM
amfbr-501	383	16	.	.	PUNCT
amfbr-501	384	1	akani	akani	NOUN
amfbr-501	384	2	,	,	PUNCT
amfbr-501	384	3	h.w	h.w	PROPN
amfbr-501	384	4	.	.	PROPN
amfbr-501	384	5	&	&	CCONJ
amfbr-501	384	6	lucky	lucky	PROPN
amfbr-501	384	7	,	,	PUNCT
amfbr-501	384	8	a.	a.	NOUN
amfbr-501	384	9	l.	l.	PROPN
amfbr-501	384	10	(	(	PUNCT
amfbr-501	384	11	2014	2014	NUM
amfbr-501	384	12	)	)	PUNCT
amfbr-501	384	13	.	.	PUNCT
amfbr-501	385	1	money	money	NOUN
amfbr-501	385	2	supply	supply	NOUN
amfbr-501	385	3	and	and	CCONJ
amfbr-501	385	4	aggregate	aggregate	VERB
amfbr-501	385	5	stock	stock	NOUN
amfbr-501	385	6	prices	price	NOUN
amfbr-501	385	7	in	in	ADP
amfbr-501	385	8	nigeria	nigeria	PROPN
amfbr-501	385	9	:	:	PUNCT
amfbr-501	385	10	an	an	DET
amfbr-501	385	11	analysis	analysis	NOUN
amfbr-501	385	12	of	of	ADP
amfbr-501	385	13	co	co	NOUN
amfbr-501	385	14	-	-	NOUN
amfbr-501	385	15	integration	integration	NOUN
amfbr-501	385	16	and	and	CCONJ
amfbr-501	385	17	causality	causality	NOUN
amfbr-501	385	18	test	test	NOUN
amfbr-501	385	19	.	.	PUNCT
amfbr-501	386	1	research	research	NOUN
amfbr-501	386	2	journal	journal	PROPN
amfbr-501	386	3	of	of	ADP
amfbr-501	386	4	finance	finance	NOUN
amfbr-501	386	5	,	,	PUNCT
amfbr-501	386	6	2	2	NUM
amfbr-501	386	7	(	(	PUNCT
amfbr-501	386	8	10	10	NUM
amfbr-501	386	9	)	)	PUNCT
amfbr-501	386	10	124	124	NUM
amfbr-501	386	11	alali	alali	VERB
amfbr-501	386	12	,	,	PUNCT
amfbr-501	386	13	f.	f.	PROPN
amfbr-501	386	14	a.	a.	PROPN
amfbr-501	386	15	,	,	PUNCT
amfbr-501	386	16	&	&	CCONJ
amfbr-501	386	17	foote	foote	PROPN
amfbr-501	386	18	,	,	PUNCT
amfbr-501	386	19	p.	p.	PROPN
amfbr-501	386	20	s.	s.	PROPN
amfbr-501	387	1	(	(	PUNCT
amfbr-501	387	2	2008).earnings	2008).earning	NOUN
amfbr-501	387	3	-	-	PUNCT
amfbr-501	387	4	returns	return	NOUN
amfbr-501	387	5	association	association	NOUN
amfbr-501	387	6	in	in	ADP
amfbr-501	387	7	an	an	DET
amfbr-501	387	8	emerging	emerge	VERB
amfbr-501	387	9	market	market	NOUN
amfbr-501	387	10	:	:	PUNCT
amfbr-501	387	11	an	an	DET
amfbr-501	387	12	empirical	empirical	ADJ
amfbr-501	387	13	analysis	analysis	NOUN
amfbr-501	387	14	of	of	ADP
amfbr-501	387	15	abu	abu	PROPN
amfbr-501	387	16	dhabi	dhabi	PROPN
amfbr-501	387	17	securities	security	NOUN
amfbr-501	387	18	market	market	NOUN
amfbr-501	387	19	.	.	PUNCT
amfbr-501	388	1	california	california	PROPN
amfbr-501	388	2	:	:	PUNCT
amfbr-501	388	3	state	state	PROPN
amfbr-501	388	4	university	university	PROPN
amfbr-501	388	5	fullerton	fullerton	PROPN
amfbr-501	388	6	southeast	southeast	PROPN
amfbr-501	388	7	aaa	aaa	PROPN
amfbr-501	388	8	conference	conference	PROPN
amfbr-501	388	9	.	.	PUNCT
amfbr-501	389	1	ali	ali	PROPN
amfbr-501	389	2	,	,	PUNCT
amfbr-501	389	3	a.	a.	PROPN
amfbr-501	389	4	,	,	PUNCT
amfbr-501	389	5	&	&	CCONJ
amfbr-501	389	6	hwang	hwang	PROPN
amfbr-501	389	7	,	,	PUNCT
amfbr-501	389	8	l.	l.	PROPN
amfbr-501	389	9	(	(	PUNCT
amfbr-501	389	10	1995	1995	NUM
amfbr-501	389	11	)	)	PUNCT
amfbr-501	389	12	.	.	PUNCT
amfbr-501	390	1	accrual	accrual	ADJ
amfbr-501	390	2	management	management	NOUN
amfbr-501	390	3	and	and	CCONJ
amfbr-501	390	4	the	the	DET
amfbr-501	390	5	incremental	incremental	ADJ
amfbr-501	390	6	information	information	NOUN
amfbr-501	390	7	content	content	NOUN
amfbr-501	390	8	of	of	ADP
amfbr-501	390	9	earnings	earning	NOUN
amfbr-501	390	10	and	and	CCONJ
amfbr-501	390	11	cash	cash	NOUN
amfbr-501	390	12	flow	flow	NOUN
amfbr-501	390	13	from	from	ADP
amfbr-501	390	14	operations	operation	NOUN
amfbr-501	390	15	.	.	PUNCT
amfbr-501	391	1	working	work	VERB
amfbr-501	391	2	paper	paper	NOUN
amfbr-501	391	3	,	,	PUNCT
amfbr-501	391	4	stern	stern	ADJ
amfbr-501	391	5	school	school	NOUN
amfbr-501	391	6	of	of	ADP
amfbr-501	391	7	business	business	NOUN
amfbr-501	391	8	,	,	PUNCT
amfbr-501	391	9	new	new	PROPN
amfbr-501	391	10	york	york	PROPN
amfbr-501	391	11	university	university	PROPN
amfbr-501	391	12	.	.	PUNCT
amfbr-501	392	1	american	american	PROPN
amfbr-501	392	2	accounting	accounting	PROPN
amfbr-501	392	3	association	association	PROPN
amfbr-501	392	4	.	.	PUNCT
amfbr-501	393	1	(	(	PUNCT
amfbr-501	393	2	1977).committee	1977).committee	NUM
amfbr-501	393	3	on	on	ADP
amfbr-501	393	4	concepts	concept	NOUN
amfbr-501	393	5	and	and	CCONJ
amfbr-501	393	6	standards	standard	NOUN
amfbr-501	393	7	for	for	ADP
amfbr-501	393	8	external	external	ADJ
amfbr-501	393	9	financial	financial	ADJ
amfbr-501	393	10	reports	report	NOUN
amfbr-501	393	11	.	.	PUNCT
amfbr-501	394	1	statement	statement	NOUN
amfbr-501	394	2	on	on	ADP
amfbr-501	394	3	accounting	accounting	NOUN
amfbr-501	394	4	theory	theory	NOUN
amfbr-501	394	5	and	and	CCONJ
amfbr-501	394	6	theory	theory	NOUN
amfbr-501	394	7	acceptance	acceptance	NOUN
amfbr-501	394	8	.	.	PUNCT
amfbr-501	395	1	american	american	PROPN
amfbr-501	395	2	accounting	accounting	PROPN
amfbr-501	395	3	association	association	PROPN
amfbr-501	395	4	anderson	anderson	PROPN
amfbr-501	395	5	,	,	PUNCT
amfbr-501	395	6	j.	j.	PROPN
amfbr-501	395	7	e.	e.	PROPN
amfbr-501	395	8	(	(	PUNCT
amfbr-501	395	9	1975	1975	NUM
amfbr-501	395	10	)	)	PUNCT
amfbr-501	395	11	.	.	PUNCT
amfbr-501	396	1	public	public	ADJ
amfbr-501	396	2	policy-making.praeger	policy-making.praeger	NOUN
amfbr-501	396	3	,	,	PUNCT
amfbr-501	396	4	holt	holt	PROPN
amfbr-501	396	5	,	,	PUNCT
amfbr-501	396	6	new	new	PROPN
amfbr-501	396	7	york	york	PROPN
amfbr-501	396	8	.	.	PUNCT
amfbr-501	397	1	anderson	anderson	PROPN
amfbr-501	397	2	,	,	PUNCT
amfbr-501	397	3	j.	j.	PROPN
amfbr-501	397	4	e.	e.	PROPN
amfbr-501	397	5	(	(	PUNCT
amfbr-501	397	6	1979	1979	NUM
amfbr-501	397	7	)	)	PUNCT
amfbr-501	397	8	.	.	PUNCT
amfbr-501	398	1	public	public	ADJ
amfbr-501	398	2	policymaking	policymaking	NOUN
amfbr-501	398	3	:	:	PUNCT
amfbr-501	398	4	an	an	DET
amfbr-501	398	5	introduction	introduction	NOUN
amfbr-501	398	6	,	,	PUNCT
amfbr-501	398	7	2nd	2nd	PROPN
amfbr-501	398	8	edition	edition	PROPN
amfbr-501	398	9	.	.	PUNCT
amfbr-501	399	1	holt	holt	PROPN
amfbr-501	399	2	,	,	PUNCT
amfbr-501	399	3	rinehart	rinehart	PROPN
amfbr-501	399	4	and	and	CCONJ
amfbr-501	399	5	winston	winston	PROPN
amfbr-501	399	6	,	,	PUNCT
amfbr-501	399	7	new	new	PROPN
amfbr-501	399	8	york	york	PROPN
amfbr-501	399	9	.	.	PUNCT
amfbr-501	400	1	augustine	augustine	PROPN
amfbr-501	400	2	o.	o.	PROPN
amfbr-501	400	3	o.	o.	PROPN
amfbr-501	401	1	(	(	PUNCT
amfbr-501	401	2	2014).audit	2014).audit	NUM
amfbr-501	401	3	firm	firm	ADJ
amfbr-501	401	4	size	size	NOUN
amfbr-501	401	5	and	and	CCONJ
amfbr-501	401	6	cash	cash	NOUN
amfbr-501	401	7	-	-	PUNCT
amfbr-501	401	8	based	base	VERB
amfbr-501	401	9	earnings	earning	NOUN
amfbr-501	401	10	management	management	NOUN
amfbr-501	401	11	of	of	ADP
amfbr-501	401	12	quoted	quote	VERB
amfbr-501	401	13	companies	company	NOUN
amfbr-501	401	14	in	in	ADP
amfbr-501	401	15	nigeria	nigeria	PROPN
amfbr-501	401	16	.	.	PUNCT
amfbr-501	402	1	european	european	PROPN
amfbr-501	402	2	journal	journal	PROPN
amfbr-501	402	3	of	of	ADP
amfbr-501	402	4	accounting	accounting	NOUN
amfbr-501	402	5	auditing	auditing	NOUN
amfbr-501	402	6	and	and	CCONJ
amfbr-501	402	7	finance	finance	NOUN
amfbr-501	402	8	research	research	NOUN
amfbr-501	402	9	,	,	PUNCT
amfbr-501	402	10	2(5	2(5	NUM
amfbr-501	402	11	)	)	PUNCT
amfbr-501	402	12	,	,	PUNCT
amfbr-501	402	13	48	48	NUM
amfbr-501	402	14	-	-	SYM
amfbr-501	402	15	75	75	NUM
amfbr-501	402	16	.	.	PUNCT
amfbr-501	403	1	ball	ball	PROPN
amfbr-501	403	2	,	,	PUNCT
amfbr-501	403	3	r.	r.	PROPN
amfbr-501	403	4	&	&	CCONJ
amfbr-501	403	5	brown	brown	PROPN
amfbr-501	403	6	,	,	PUNCT
amfbr-501	403	7	p.	p.	NOUN
amfbr-501	403	8	(	(	PUNCT
amfbr-501	403	9	1968).an	1968).an	NUM
amfbr-501	403	10	empirical	empirical	ADJ
amfbr-501	403	11	evaluation	evaluation	NOUN
amfbr-501	403	12	of	of	ADP
amfbr-501	403	13	accounting	accounting	NOUN
amfbr-501	403	14	income	income	NOUN
amfbr-501	403	15	numbers.journal	numbers.journal	ADJ
amfbr-501	403	16	of	of	ADP
amfbr-501	403	17	accounting	accounting	NOUN
amfbr-501	403	18	research	research	NOUN
amfbr-501	403	19	,	,	PUNCT
amfbr-501	403	20	159	159	NUM
amfbr-501	403	21	-	-	SYM
amfbr-501	403	22	178	178	NUM
amfbr-501	403	23	.	.	PUNCT
amfbr-501	404	1	ball	ball	PROPN
amfbr-501	404	2	,	,	PUNCT
amfbr-501	404	3	r.	r.	PROPN
amfbr-501	404	4	and	and	CCONJ
amfbr-501	404	5	p.	p.	PROPN
amfbr-501	404	6	brown	brown	PROPN
amfbr-501	404	7	(	(	PUNCT
amfbr-501	404	8	1968	1968	NUM
amfbr-501	404	9	):	):	PUNCT
amfbr-501	404	10	an	an	DET
amfbr-501	404	11	empirical	empirical	ADJ
amfbr-501	404	12	evaluation	evaluation	NOUN
amfbr-501	404	13	of	of	ADP
amfbr-501	404	14	accounting	accounting	NOUN
amfbr-501	404	15	income	income	NOUN
amfbr-501	404	16	numbers	number	NOUN
amfbr-501	404	17	.	.	PUNCT
amfbr-501	405	1	journal	journal	PROPN
amfbr-501	405	2	of	of	ADP
amfbr-501	405	3	accountion	accountion	PROPN
amfbr-501	405	4	research	research	NOUN
amfbr-501	405	5	,	,	PUNCT
amfbr-501	405	6	159178	159178	NUM
amfbr-501	405	7	.	.	PUNCT
amfbr-501	406	1	ball	ball	PROPN
amfbr-501	406	2	,	,	PUNCT
amfbr-501	406	3	r.	r.	PROPN
amfbr-501	406	4	,	,	PUNCT
amfbr-501	406	5	kothari	kothari	PROPN
amfbr-501	406	6	,	,	PUNCT
amfbr-501	406	7	s.	s.	PROPN
amfbr-501	406	8	p.	p.	PROPN
amfbr-501	406	9	&	&	CCONJ
amfbr-501	406	10	robin	robin	PROPN
amfbr-501	406	11	,	,	PUNCT
amfbr-501	406	12	a.	a.	PROPN
amfbr-501	406	13	(	(	PUNCT
amfbr-501	406	14	2000).the	2000).the	DET
amfbr-501	406	15	effect	effect	NOUN
amfbr-501	406	16	of	of	ADP
amfbr-501	406	17	international	international	ADJ
amfbr-501	406	18	institutional	institutional	ADJ
amfbr-501	406	19	factors	factor	NOUN
amfbr-501	406	20	on	on	ADP
amfbr-501	406	21	properties	property	NOUN
amfbr-501	406	22	of	of	ADP
amfbr-501	406	23	accounting	accounting	NOUN
amfbr-501	406	24	earnings	earning	NOUN
amfbr-501	406	25	,	,	PUNCT
amfbr-501	406	26	journal	journal	NOUN
amfbr-501	406	27	of	of	ADP
amfbr-501	406	28	accounting	accounting	NOUN
amfbr-501	406	29	and	and	CCONJ
amfbr-501	406	30	economics	economic	NOUN
amfbr-501	406	31	,	,	PUNCT
amfbr-501	406	32	29	29	NUM
amfbr-501	406	33	,	,	PUNCT
amfbr-501	406	34	1	1	NUM
amfbr-501	406	35	-	-	SYM
amfbr-501	406	36	51	51	NUM
amfbr-501	406	37	.	.	PUNCT
amfbr-501	407	1	baltagi	baltagi	PROPN
amfbr-501	407	2	,	,	PUNCT
amfbr-501	407	3	b.	b.	PROPN
amfbr-501	407	4	h.	h.	PROPN
amfbr-501	408	1	(	(	PUNCT
amfbr-501	408	2	2003).econometric	2003).econometric	NUM
amfbr-501	408	3	analysis	analysis	NOUN
amfbr-501	408	4	of	of	ADP
amfbr-501	408	5	panel	panel	NOUN
amfbr-501	408	6	data	datum	NOUN
amfbr-501	408	7	.	.	PUNCT
amfbr-501	409	1	john	john	PROPN
amfbr-501	409	2	wiley	wiley	PROPN
amfbr-501	409	3	&	&	CCONJ
amfbr-501	409	4	sons	son	NOUN
amfbr-501	409	5	,	,	PUNCT
amfbr-501	409	6	ltd.second	ltd.second	PROPN
amfbr-501	409	7	edition	edition	NOUN
amfbr-501	409	8	.	.	PUNCT
amfbr-501	410	1	beaver	beaver	PROPN
amfbr-501	410	2	,	,	PUNCT
amfbr-501	410	3	w.	w.	PROPN
amfbr-501	410	4	h.	h.	PROPN
amfbr-501	411	1	(	(	PUNCT
amfbr-501	411	2	1968).market	1968).market	NUM
amfbr-501	411	3	prices	price	NOUN
amfbr-501	411	4	,	,	PUNCT
amfbr-501	411	5	financial	financial	ADJ
amfbr-501	411	6	ratios	ratio	NOUN
amfbr-501	411	7	and	and	CCONJ
amfbr-501	411	8	the	the	DET
amfbr-501	411	9	prediction	prediction	NOUN
amfbr-501	411	10	of	of	ADP
amfbr-501	411	11	failure.journal	failure.journal	PROPN
amfbr-501	411	12	of	of	ADP
amfbr-501	411	13	accounting	accounting	NOUN
amfbr-501	411	14	research	research	NOUN
amfbr-501	411	15	,	,	PUNCT
amfbr-501	411	16	179	179	NUM
amfbr-501	411	17	-	-	SYM
amfbr-501	411	18	192	192	NUM
amfbr-501	411	19	.	.	PUNCT
amfbr-501	412	1	beaver	beaver	PROPN
amfbr-501	412	2	,	,	PUNCT
amfbr-501	412	3	w.	w.	PROPN
amfbr-501	412	4	h.	h.	PROPN
amfbr-501	412	5	,	,	PUNCT
amfbr-501	412	6	mcanally	mcanally	ADV
amfbr-501	412	7	,	,	PUNCT
amfbr-501	412	8	m.	m.	PROPN
amfbr-501	412	9	l.	l.	PROPN
amfbr-501	412	10	&	&	CCONJ
amfbr-501	412	11	stinson	stinson	PROPN
amfbr-501	412	12	,	,	PUNCT
amfbr-501	412	13	c.	c.	PROPN
amfbr-501	412	14	h.	h.	PROPN
amfbr-501	412	15	(	(	PUNCT
amfbr-501	412	16	1997	1997	NUM
amfbr-501	412	17	)	)	PUNCT
amfbr-501	412	18	.	.	PUNCT
amfbr-501	413	1	the	the	DET
amfbr-501	413	2	information	information	NOUN
amfbr-501	413	3	content	content	NOUN
amfbr-501	413	4	of	of	ADP
amfbr-501	413	5	earnings	earning	NOUN
amfbr-501	413	6	and	and	CCONJ
amfbr-501	413	7	prices	price	NOUN
amfbr-501	413	8	:	:	PUNCT
amfbr-501	413	9	a	a	DET
amfbr-501	413	10	simultaneous	simultaneous	ADJ
amfbr-501	413	11	equations	equation	NOUN
amfbr-501	413	12	approach	approach	NOUN
amfbr-501	413	13	.	.	PUNCT
amfbr-501	414	1	journal	journal	NOUN
amfbr-501	414	2	of	of	ADP
amfbr-501	414	3	accounting	accounting	NOUN
amfbr-501	414	4	and	and	CCONJ
amfbr-501	414	5	economics	economic	NOUN
amfbr-501	414	6	,	,	PUNCT
amfbr-501	414	7	23	23	NUM
amfbr-501	414	8	,	,	PUNCT
amfbr-501	414	9	53	53	NUM
amfbr-501	414	10	-	-	SYM
amfbr-501	414	11	81	81	NUM
amfbr-501	414	12	.	.	PUNCT
amfbr-501	415	1	beaver	beaver	PROPN
amfbr-501	415	2	,	,	PUNCT
amfbr-501	415	3	w.	w.	PROPN
amfbr-501	415	4	,	,	PUNCT
amfbr-501	415	5	&	&	CCONJ
amfbr-501	415	6	engel	engel	PROPN
amfbr-501	415	7	,	,	PUNCT
amfbr-501	415	8	e.	e.	PROPN
amfbr-501	415	9	(	(	PUNCT
amfbr-501	415	10	1996	1996	NUM
amfbr-501	415	11	)	)	PUNCT
amfbr-501	415	12	.	.	PUNCT
amfbr-501	416	1	discretionary	discretionary	ADJ
amfbr-501	416	2	behavior	behavior	NOUN
amfbr-501	416	3	with	with	ADP
amfbr-501	416	4	respect	respect	NOUN
amfbr-501	416	5	to	to	ADP
amfbr-501	416	6	allowances	allowance	NOUN
amfbr-501	416	7	for	for	ADP
amfbr-501	416	8	loan	loan	NOUN
amfbr-501	416	9	losses	loss	NOUN
amfbr-501	416	10	and	and	CCONJ
amfbr-501	416	11	the	the	DET
amfbr-501	416	12	behavior	behavior	NOUN
amfbr-501	416	13	of	of	ADP
amfbr-501	416	14	security	security	NOUN
amfbr-501	416	15	prices	price	NOUN
amfbr-501	416	16	.	.	PUNCT
amfbr-501	417	1	journal	journal	NOUN
amfbr-501	417	2	of	of	ADP
amfbr-501	417	3	accounting	accounting	NOUN
amfbr-501	417	4	and	and	CCONJ
amfbr-501	417	5	economics	economic	NOUN
amfbr-501	417	6	,	,	PUNCT
amfbr-501	417	7	22	22	NUM
amfbr-501	417	8	,	,	PUNCT
amfbr-501	417	9	177	177	NUM
amfbr-501	417	10	-	-	SYM
amfbr-501	417	11	206	206	NUM
amfbr-501	417	12	.	.	PUNCT
amfbr-501	418	1	beneish	beneish	ADJ
amfbr-501	418	2	,	,	PUNCT
amfbr-501	418	3	m.	m.	NOUN
amfbr-501	418	4	&	&	CCONJ
amfbr-501	418	5	vargus	vargus	ADJ
amfbr-501	418	6	,	,	PUNCT
amfbr-501	418	7	m.	m.	NOUN
amfbr-501	418	8	(	(	PUNCT
amfbr-501	418	9	2002	2002	NUM
amfbr-501	418	10	)	)	PUNCT
amfbr-501	418	11	.	.	PUNCT
amfbr-501	419	1	insider	insider	NOUN
amfbr-501	419	2	trading	trading	NOUN
amfbr-501	419	3	,	,	PUNCT
amfbr-501	419	4	earnings	earning	NOUN
amfbr-501	419	5	quality	quality	NOUN
amfbr-501	419	6	,	,	PUNCT
amfbr-501	419	7	and	and	CCONJ
amfbr-501	419	8	accrual	accrual	ADJ
amfbr-501	419	9	mispricing	mispricing	NOUN
amfbr-501	419	10	.	.	PUNCT
amfbr-501	420	1	the	the	DET
amfbr-501	420	2	accounting	accounting	NOUN
amfbr-501	420	3	review	review	NOUN
amfbr-501	420	4	,	,	PUNCT
amfbr-501	420	5	77	77	NUM
amfbr-501	420	6	(	(	PUNCT
amfbr-501	420	7	4	4	NUM
amfbr-501	420	8	)	)	PUNCT
amfbr-501	420	9	,	,	PUNCT
amfbr-501	420	10	755	755	NUM
amfbr-501	420	11	-	-	SYM
amfbr-501	420	12	791	791	NUM
amfbr-501	420	13	.	.	PUNCT
amfbr-501	421	1	copyright	copyright	NOUN
amfbr-501	421	2	©	©	PROPN
amfbr-501	421	3	cc	cc	PROPN
amfbr-501	421	4	-	-	PUNCT
amfbr-501	421	5	by	by	ADP
amfbr-501	421	6	-	-	PUNCT
amfbr-501	421	7	nc	nc	PROPN
amfbr-501	421	8	2020	2020	NUM
amfbr-501	421	9	,	,	PUNCT
amfbr-501	421	10	cribfb	cribfb	PROPN
amfbr-501	421	11	|	|	ADV
amfbr-501	421	12	amfbr	amfbr	ADJ
amfbr-501	421	13	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	421	14	american	american	PROPN
amfbr-501	421	15	finance	finance	PROPN
amfbr-501	421	16	&	&	CCONJ
amfbr-501	421	17	banking	banking	PROPN
amfbr-501	421	18	review	review	PROPN
amfbr-501	421	19	vol	vol	NOUN
amfbr-501	421	20	.	.	PROPN
amfbr-501	422	1	5	5	NUM
amfbr-501	422	2	,	,	PUNCT
amfbr-501	422	3	no	no	INTJ
amfbr-501	422	4	.	.	NOUN
amfbr-501	422	5	1	1	NUM
amfbr-501	422	6	;	;	PUNCT
amfbr-501	422	7	2020	2020	NUM
amfbr-501	422	8	14	14	NUM
amfbr-501	422	9	benston	benston	NOUN
amfbr-501	422	10	,	,	PUNCT
amfbr-501	422	11	g.	g.	PROPN
amfbr-501	422	12	j.	j.	PROPN
amfbr-501	422	13	(	(	PUNCT
amfbr-501	422	14	1967	1967	NUM
amfbr-501	422	15	)	)	PUNCT
amfbr-501	422	16	.	.	PUNCT
amfbr-501	423	1	published	publish	VERB
amfbr-501	423	2	corporate	corporate	ADJ
amfbr-501	423	3	accounting	accounting	NOUN
amfbr-501	423	4	data	datum	NOUN
amfbr-501	423	5	and	and	CCONJ
amfbr-501	423	6	stock	stock	NOUN
amfbr-501	423	7	prices	price	NOUN
amfbr-501	423	8	.	.	PUNCT
amfbr-501	424	1	journal	journal	NOUN
amfbr-501	424	2	of	of	ADP
amfbr-501	424	3	accounting	accounting	NOUN
amfbr-501	424	4	research	research	NOUN
amfbr-501	424	5	(	(	PUNCT
amfbr-501	424	6	empirical	empirical	ADJ
amfbr-501	424	7	research	research	NOUN
amfbr-501	424	8	in	in	ADP
amfbr-501	424	9	accounting	accounting	NOUN
amfbr-501	424	10	:	:	PUNCT
amfbr-501	424	11	selected	select	VERB
amfbr-501	424	12	studies	study	NOUN
amfbr-501	424	13	):	):	PUNCT
amfbr-501	424	14	1	1	NUM
amfbr-501	424	15	-	-	SYM
amfbr-501	424	16	14	14	NUM
amfbr-501	424	17	.	.	PUNCT
amfbr-501	425	1	benston	benston	NOUN
amfbr-501	425	2	,	,	PUNCT
amfbr-501	425	3	g.	g.	PROPN
amfbr-501	425	4	j.	j.	PROPN
amfbr-501	425	5	(	(	PUNCT
amfbr-501	425	6	1967	1967	NUM
amfbr-501	425	7	)	)	PUNCT
amfbr-501	425	8	.	.	PUNCT
amfbr-501	426	1	published	publish	VERB
amfbr-501	426	2	corporate	corporate	ADJ
amfbr-501	426	3	accounting	accounting	NOUN
amfbr-501	426	4	data	datum	NOUN
amfbr-501	426	5	and	and	CCONJ
amfbr-501	426	6	stock	stock	NOUN
amfbr-501	426	7	prices	price	NOUN
amfbr-501	426	8	.	.	PUNCT
amfbr-501	427	1	journal	journal	NOUN
amfbr-501	427	2	of	of	ADP
amfbr-501	427	3	accounting	accounting	NOUN
amfbr-501	427	4	research	research	NOUN
amfbr-501	427	5	(	(	PUNCT
amfbr-501	427	6	empirical	empirical	ADJ
amfbr-501	427	7	research	research	NOUN
amfbr-501	427	8	in	in	ADP
amfbr-501	427	9	accounting	accounting	NOUN
amfbr-501	427	10	:	:	PUNCT
amfbr-501	427	11	selected	select	VERB
amfbr-501	427	12	studies	study	NOUN
amfbr-501	427	13	):	):	PUNCT
amfbr-501	427	14	22	22	NUM
amfbr-501	427	15	-	-	SYM
amfbr-501	427	16	54	54	NUM
amfbr-501	427	17	.	.	PUNCT
amfbr-501	428	1	bernard	bernard	PROPN
amfbr-501	428	2	,	,	PUNCT
amfbr-501	428	3	v.	v.	PROPN
amfbr-501	428	4	l.	l.	PROPN
amfbr-501	428	5	&	&	CCONJ
amfbr-501	428	6	skinner	skinner	PROPN
amfbr-501	428	7	,	,	PUNCT
amfbr-501	428	8	d.	d.	PROPN
amfbr-501	428	9	j.	j.	PROPN
amfbr-501	428	10	(	(	PUNCT
amfbr-501	428	11	1996	1996	NUM
amfbr-501	428	12	)	)	PUNCT
amfbr-501	428	13	.	.	PUNCT
amfbr-501	429	1	what	what	PRON
amfbr-501	429	2	motivates	motivate	VERB
amfbr-501	429	3	managers	manager	NOUN
amfbr-501	429	4	'	'	PART
amfbr-501	429	5	choice	choice	NOUN
amfbr-501	429	6	of	of	ADP
amfbr-501	429	7	discretionary	discretionary	ADJ
amfbr-501	429	8	accruals	accrual	NOUN
amfbr-501	429	9	?	?	PUNCT
amfbr-501	430	1	journal	journal	NOUN
amfbr-501	430	2	of	of	ADP
amfbr-501	430	3	accounting	accounting	NOUN
amfbr-501	430	4	and	and	CCONJ
amfbr-501	430	5	economics	economic	NOUN
amfbr-501	430	6	22	22	NUM
amfbr-501	430	7	(	(	PUNCT
amfbr-501	430	8	1/3	1/3	NUM
amfbr-501	430	9	)	)	PUNCT
amfbr-501	430	10	,	,	PUNCT
amfbr-501	430	11	313	313	NUM
amfbr-501	430	12	-	-	SYM
amfbr-501	430	13	325	325	NUM
amfbr-501	430	14	.	.	PUNCT
amfbr-501	431	1	bernard	bernard	PROPN
amfbr-501	431	2	,	,	PUNCT
amfbr-501	431	3	v.	v.	PROPN
amfbr-501	431	4	l.	l.	PROPN
amfbr-501	431	5	and	and	CCONJ
amfbr-501	431	6	jacob	jacob	PROPN
amfbr-501	431	7	,	,	PUNCT
amfbr-501	431	8	k.	k.	PROPN
amfbr-501	431	9	t.	t.	PROPN
amfbr-501	431	10	(	(	PUNCT
amfbr-501	431	11	1989	1989	NUM
amfbr-501	431	12	)	)	PUNCT
amfbr-501	431	13	.	.	PUNCT
amfbr-501	432	1	post	post	VERB
amfbr-501	432	2	earnings	earning	NOUN
amfbr-501	432	3	announcement	announcement	NOUN
amfbr-501	432	4	drift	drift	NOUN
amfbr-501	432	5	and	and	CCONJ
amfbr-501	432	6	delayed	delay	VERB
amfbr-501	432	7	price	price	NOUN
amfbr-501	432	8	response	response	NOUN
amfbr-501	432	9	or	or	CCONJ
amfbr-501	432	10	risk	risk	NOUN
amfbr-501	432	11	premium	premium	NOUN
amfbr-501	432	12	?	?	PUNCT
amfbr-501	433	1	journal	journal	NOUN
amfbr-501	433	2	of	of	ADP
amfbr-501	433	3	accounting	accounting	NOUN
amfbr-501	433	4	research	research	NOUN
amfbr-501	433	5	,	,	PUNCT
amfbr-501	433	6	27	27	NUM
amfbr-501	433	7	,	,	PUNCT
amfbr-501	433	8	1	1	NUM
amfbr-501	433	9	-	-	SYM
amfbr-501	433	10	36	36	NUM
amfbr-501	433	11	.	.	PUNCT
amfbr-501	434	1	bernard	bernard	PROPN
amfbr-501	434	2	,	,	PUNCT
amfbr-501	434	3	v.	v.	PROPN
amfbr-501	434	4	l.	l.	PROPN
amfbr-501	434	5	,	,	PUNCT
amfbr-501	434	6	&	&	CCONJ
amfbr-501	434	7	thomas	thomas	PROPN
amfbr-501	434	8	,	,	PUNCT
amfbr-501	434	9	j.	j.	PROPN
amfbr-501	434	10	k.	k.	PROPN
amfbr-501	435	1	(	(	PUNCT
amfbr-501	435	2	1990).evidence	1990).evidence	ADV
amfbr-501	435	3	that	that	SCONJ
amfbr-501	435	4	stock	stock	NOUN
amfbr-501	435	5	prices	price	NOUN
amfbr-501	435	6	do	do	AUX
amfbr-501	435	7	not	not	PART
amfbr-501	435	8	fully	fully	ADV
amfbr-501	435	9	reflect	reflect	VERB
amfbr-501	435	10	the	the	DET
amfbr-501	435	11	implications	implication	NOUN
amfbr-501	435	12	of	of	ADP
amfbr-501	435	13	current	current	ADJ
amfbr-501	435	14	earnings	earning	NOUN
amfbr-501	435	15	for	for	ADP
amfbr-501	435	16	future	future	ADJ
amfbr-501	435	17	earnings	earning	NOUN
amfbr-501	435	18	.	.	PUNCT
amfbr-501	436	1	journal	journal	NOUN
amfbr-501	436	2	of	of	ADP
amfbr-501	436	3	accounting	accounting	PROPN
amfbr-501	436	4	&	&	CCONJ
amfbr-501	436	5	economics	economic	NOUN
amfbr-501	436	6	,	,	PUNCT
amfbr-501	436	7	13(4	13(4	NUM
amfbr-501	436	8	)	)	PUNCT
amfbr-501	436	9	,	,	PUNCT
amfbr-501	436	10	305	305	NUM
amfbr-501	436	11	.	.	PUNCT
amfbr-501	437	1	bilgic	bilgic	ADV
amfbr-501	437	2	,	,	PUNCT
amfbr-501	437	3	f.	f.	PROPN
amfbr-501	437	4	a.	a.	PROPN
amfbr-501	437	5	&	&	CCONJ
amfbr-501	437	6	i̇	i̇	PROPN
amfbr-501	437	7	bis	bis	PROPN
amfbr-501	437	8	,	,	PUNCT
amfbr-501	437	9	c.	c.	PROPN
amfbr-501	437	10	(	(	PUNCT
amfbr-501	437	11	2013	2013	NUM
amfbr-501	437	12	)	)	PUNCT
amfbr-501	437	13	.	.	PUNCT
amfbr-501	438	1	effects	effect	NOUN
amfbr-501	438	2	of	of	ADP
amfbr-501	438	3	new	new	ADJ
amfbr-501	438	4	financial	financial	ADJ
amfbr-501	438	5	reporting	reporting	NOUN
amfbr-501	438	6	standards	standard	NOUN
amfbr-501	438	7	on	on	ADP
amfbr-501	438	8	value	value	NOUN
amfbr-501	438	9	relevance	relevance	NOUN
amfbr-501	438	10	:	:	PUNCT
amfbr-501	438	11	a	a	DET
amfbr-501	438	12	study	study	NOUN
amfbr-501	438	13	about	about	ADP
amfbr-501	438	14	turkish	turkish	ADJ
amfbr-501	438	15	stock	stock	NOUN
amfbr-501	438	16	markets	market	NOUN
amfbr-501	438	17	.	.	PUNCT
amfbr-501	439	1	international	international	ADJ
amfbr-501	439	2	journal	journal	PROPN
amfbr-501	439	3	of	of	ADP
amfbr-501	439	4	economics	economic	NOUN
amfbr-501	439	5	and	and	CCONJ
amfbr-501	439	6	finance	finance	NOUN
amfbr-501	439	7	,	,	PUNCT
amfbr-501	439	8	5(10	5(10	NUM
amfbr-501	439	9	)	)	PUNCT
amfbr-501	439	10	,	,	PUNCT
amfbr-501	439	11	126	126	NUM
amfbr-501	439	12	-	-	SYM
amfbr-501	439	13	140	140	NUM
amfbr-501	439	14	.	.	PUNCT
amfbr-501	440	1	booth	booth	NOUN
amfbr-501	440	2	,	,	PUNCT
amfbr-501	440	3	g.	g.	PROPN
amfbr-501	440	4	g.	g.	PROPN
amfbr-501	440	5	,	,	PUNCT
amfbr-501	440	6	kallunki	kallunki	PROPN
amfbr-501	440	7	,	,	PUNCT
amfbr-501	440	8	j.	j.	PROPN
amfbr-501	440	9	p.	p.	PROPN
amfbr-501	440	10	,	,	PUNCT
amfbr-501	440	11	&	&	CCONJ
amfbr-501	440	12	martikainen	martikainen	NOUN
amfbr-501	440	13	,	,	PUNCT
amfbr-501	440	14	t.	t.	PROPN
amfbr-501	440	15	(	(	PUNCT
amfbr-501	440	16	1996	1996	NUM
amfbr-501	440	17	)	)	PUNCT
amfbr-501	440	18	.	.	PUNCT
amfbr-501	441	1	post	post	ADJ
amfbr-501	441	2	-	-	ADJ
amfbr-501	441	3	announcement	announcement	ADJ
amfbr-501	441	4	drift	drift	NOUN
amfbr-501	441	5	and	and	CCONJ
amfbr-501	441	6	income	income	NOUN
amfbr-501	441	7	smoothing	smoothing	NOUN
amfbr-501	441	8	:	:	PUNCT
amfbr-501	441	9	finnish	finnish	ADJ
amfbr-501	441	10	evidence	evidence	NOUN
amfbr-501	441	11	,	,	PUNCT
amfbr-501	441	12	journal	journal	NOUN
amfbr-501	441	13	of	of	ADP
amfbr-501	441	14	business	business	NOUN
amfbr-501	441	15	finance	finance	NOUN
amfbr-501	441	16	and	and	CCONJ
amfbr-501	441	17	accounting	accounting	NOUN
amfbr-501	441	18	.	.	PUNCT
amfbr-501	442	1	capital	capital	NOUN
amfbr-501	442	2	market	market	NOUN
amfbr-501	442	3	:	:	PUNCT
amfbr-501	442	4	a	a	DET
amfbr-501	442	5	garch	garch	NOUN
amfbr-501	442	6	analysis	analysis	NOUN
amfbr-501	442	7	approach	approach	NOUN
amfbr-501	442	8	.	.	PUNCT
amfbr-501	443	1	international	international	ADJ
amfbr-501	443	2	review	review	NOUN
amfbr-501	443	3	of	of	ADP
amfbr-501	443	4	management	management	NOUN
amfbr-501	443	5	and	and	CCONJ
amfbr-501	443	6	business	business	NOUN
amfbr-501	443	7	research	research	NOUN
amfbr-501	443	8	2	2	NUM
amfbr-501	443	9	(	(	PUNCT
amfbr-501	443	10	1),90	1),90	NUM
amfbr-501	443	11	-	-	SYM
amfbr-501	443	12	117	117	NUM
amfbr-501	443	13	.	.	PUNCT
amfbr-501	444	1	cheng	cheng	PROPN
amfbr-501	444	2	,	,	PUNCT
amfbr-501	444	3	a.	a.	PROPN
amfbr-501	444	4	,	,	PUNCT
amfbr-501	444	5	c.	c.	PROPN
amfbr-501	444	6	liu	liu	PROPN
amfbr-501	444	7	&	&	CCONJ
amfbr-501	444	8	schaefer	schaefer	PROPN
amfbr-501	444	9	,	,	PUNCT
amfbr-501	444	10	t.(1996	t.(1996	PROPN
amfbr-501	444	11	)	)	PUNCT
amfbr-501	444	12	.	.	PUNCT
amfbr-501	445	1	earnings	earning	NOUN
amfbr-501	445	2	permanence	permanence	NOUN
amfbr-501	445	3	and	and	CCONJ
amfbr-501	445	4	the	the	DET
amfbr-501	445	5	incremental	incremental	ADJ
amfbr-501	445	6	information	information	NOUN
amfbr-501	445	7	content	content	NOUN
amfbr-501	445	8	of	of	ADP
amfbr-501	445	9	cash	cash	NOUN
amfbr-501	445	10	flow	flow	NOUN
amfbr-501	445	11	from	from	ADP
amfbr-501	445	12	operations	operation	NOUN
amfbr-501	445	13	.	.	PUNCT
amfbr-501	446	1	journal	journal	NOUN
amfbr-501	446	2	of	of	ADP
amfbr-501	446	3	accounting	accounting	NOUN
amfbr-501	446	4	research	research	NOUN
amfbr-501	446	5	34	34	NUM
amfbr-501	446	6	,	,	PUNCT
amfbr-501	446	7	173–181	173–181	NUM
amfbr-501	446	8	.	.	PUNCT
amfbr-501	447	1	cheng	cheng	PROPN
amfbr-501	447	2	,	,	PUNCT
amfbr-501	447	3	f.	f.	PROPN
amfbr-501	447	4	f.	f.	PROPN
amfbr-501	447	5	,	,	PUNCT
amfbr-501	447	6	&	&	CCONJ
amfbr-501	447	7	shamsher	shamsher	PROPN
amfbr-501	447	8	,	,	PUNCT
amfbr-501	447	9	m.	m.	NOUN
amfbr-501	447	10	(	(	PUNCT
amfbr-501	447	11	2008).are	2008).are	NUM
amfbr-501	447	12	cash	cash	NOUN
amfbr-501	447	13	flows	flow	VERB
amfbr-501	447	14	relevant	relevant	ADJ
amfbr-501	447	15	for	for	ADP
amfbr-501	447	16	stock	stock	NOUN
amfbr-501	447	17	pricing	pricing	NOUN
amfbr-501	447	18	in	in	ADP
amfbr-501	447	19	bursa	bursa	PROPN
amfbr-501	447	20	malaysia	malaysia	PROPN
amfbr-501	447	21	?	?	PUNCT
amfbr-501	448	1	int	int	NOUN
amfbr-501	448	2	.	.	PUNCT
amfbr-501	449	1	journal	journal	PROPN
amfbr-501	449	2	of	of	ADP
amfbr-501	449	3	economics	economic	NOUN
amfbr-501	449	4	and	and	CCONJ
amfbr-501	449	5	management	management	NOUN
amfbr-501	449	6	,	,	PUNCT
amfbr-501	449	7	2(2),353	2(2),353	NUM
amfbr-501	449	8	–	–	PUNCT
amfbr-501	449	9	367	367	NUM
amfbr-501	449	10	.	.	PUNCT
amfbr-501	450	1	cheung	cheung	PROPN
amfbr-501	450	2	,	,	PUNCT
amfbr-501	450	3	j.k	j.k	PROPN
amfbr-501	450	4	,	,	PUNCT
amfbr-501	450	5	&	&	CCONJ
amfbr-501	450	6	yau	yau	PROPN
amfbr-501	450	7	j	j	PROPN
amfbr-501	450	8	,	,	PUNCT
amfbr-501	450	9	(	(	PUNCT
amfbr-501	450	10	1995	1995	NUM
amfbr-501	450	11	)	)	PUNCT
amfbr-501	450	12	.	.	PUNCT
amfbr-501	451	1	price	price	NOUN
amfbr-501	451	2	effects	effect	NOUN
amfbr-501	451	3	of	of	ADP
amfbr-501	451	4	relative	relative	ADJ
amfbr-501	451	5	reporting	reporting	NOUN
amfbr-501	451	6	delay	delay	NOUN
amfbr-501	451	7	of	of	ADP
amfbr-501	451	8	same	same	ADJ
amfbr-501	451	9	-	-	PUNCT
amfbr-501	451	10	day	day	NOUN
amfbr-501	451	11	earnings	earning	NOUN
amfbr-501	451	12	and	and	CCONJ
amfbr-501	451	13	dividend	dividend	NOUN
amfbr-501	451	14	announcements	announcement	NOUN
amfbr-501	451	15	.journal	.journal	ADJ
amfbr-501	451	16	of	of	ADP
amfbr-501	451	17	financial	financial	ADJ
amfbr-501	451	18	and	and	CCONJ
amfbr-501	451	19	strategic	strategic	ADJ
amfbr-501	451	20	decisions	decision	NOUN
amfbr-501	451	21	,	,	PUNCT
amfbr-501	451	22	volume	volume	NOUN
amfbr-501	451	23	8	8	NUM
amfbr-501	451	24	number	number	NOUN
amfbr-501	451	25	1	1	NUM
amfbr-501	451	26	spring	spring	NOUN
amfbr-501	451	27	.	.	PUNCT
amfbr-501	452	1	choi	choi	PROPN
amfbr-501	452	2	,	,	PUNCT
amfbr-501	452	3	b.	b.	PROPN
amfbr-501	452	4	,	,	PUNCT
amfbr-501	452	5	collins	collins	PROPN
amfbr-501	452	6	,	,	PUNCT
amfbr-501	452	7	d.	d.	PROPN
amfbr-501	452	8	&	&	CCONJ
amfbr-501	452	9	johnson	johnson	PROPN
amfbr-501	452	10	,	,	PUNCT
amfbr-501	452	11	w.	w.	PROPN
amfbr-501	452	12	(	(	PUNCT
amfbr-501	452	13	1997	1997	NUM
amfbr-501	452	14	)	)	PUNCT
amfbr-501	452	15	.	.	PUNCT
amfbr-501	453	1	valuation	valuation	NOUN
amfbr-501	453	2	implications	implication	NOUN
amfbr-501	453	3	of	of	ADP
amfbr-501	453	4	reliability	reliability	NOUN
amfbr-501	453	5	differences	difference	NOUN
amfbr-501	453	6	:	:	PUNCT
amfbr-501	453	7	the	the	DET
amfbr-501	453	8	case	case	NOUN
amfbr-501	453	9	of	of	ADP
amfbr-501	453	10	non	non	ADJ
amfbr-501	453	11	-	-	ADJ
amfbr-501	453	12	pension	pension	ADJ
amfbr-501	453	13	postretirement	postretirement	NOUN
amfbr-501	453	14	obligations	obligation	NOUN
amfbr-501	453	15	.	.	PUNCT
amfbr-501	454	1	the	the	DET
amfbr-501	454	2	accounting	accounting	NOUN
amfbr-501	454	3	review	review	NOUN
amfbr-501	454	4	,	,	PUNCT
amfbr-501	454	5	72	72	NUM
amfbr-501	454	6	,	,	PUNCT
amfbr-501	454	7	351–383	351–383	NUM
amfbr-501	454	8	.	.	PUNCT
amfbr-501	455	1	christian	christian	PROPN
amfbr-501	455	2	,	,	PUNCT
amfbr-501	455	3	c.	c.	PROPN
amfbr-501	455	4	(	(	PUNCT
amfbr-501	455	5	2004	2004	NUM
amfbr-501	455	6	)	)	PUNCT
amfbr-501	455	7	.	.	PUNCT
amfbr-501	456	1	the	the	DET
amfbr-501	456	2	value	value	NOUN
amfbr-501	456	3	-	-	PUNCT
amfbr-501	456	4	relevance	relevance	NOUN
amfbr-501	456	5	of	of	ADP
amfbr-501	456	6	earnings	earning	NOUN
amfbr-501	456	7	and	and	CCONJ
amfbr-501	456	8	operating	operate	VERB
amfbr-501	456	9	cash	cash	NOUN
amfbr-501	456	10	flows	flow	NOUN
amfbr-501	456	11	during	during	ADP
amfbr-501	456	12	mergers	merger	NOUN
amfbr-501	456	13	.	.	PUNCT
amfbr-501	457	1	managerial	managerial	ADJ
amfbr-501	457	2	finance	finance	NOUN
amfbr-501	457	3	,	,	PUNCT
amfbr-501	457	4	30	30	NUM
amfbr-501	457	5	(	(	PUNCT
amfbr-501	457	6	11	11	NUM
amfbr-501	457	7	):	):	PUNCT
amfbr-501	457	8	1629	1629	NUM
amfbr-501	457	9	.	.	PUNCT
amfbr-501	458	1	conceptual	conceptual	ADJ
amfbr-501	458	2	framework	framework	NOUN
amfbr-501	458	3	for	for	ADP
amfbr-501	458	4	financial	financial	ADJ
amfbr-501	458	5	reporting.(2010	reporting.(2010	NOUN
amfbr-501	458	6	)	)	PUNCT
amfbr-501	458	7	.	.	PUNCT
amfbr-501	459	1	september	september	PROPN
amfbr-501	459	2	.	.	PUNCT
amfbr-501	460	1	dastgir	dastgir	PROPN
amfbr-501	460	2	,	,	PUNCT
amfbr-501	460	3	m.	m.	NOUN
amfbr-501	460	4	,	,	PUNCT
amfbr-501	460	5	sajadi	sajadi	NOUN
amfbr-501	460	6	,	,	PUNCT
amfbr-501	460	7	h.s	h.s	PROPN
amfbr-501	460	8	.	.	PROPN
amfbr-501	460	9	,	,	PUNCT
amfbr-501	460	10	&	&	CCONJ
amfbr-501	460	11	akhgar	akhgar	PROPN
amfbr-501	460	12	.	.	PUNCT
amfbr-501	461	1	o.	o.	PROPN
amfbr-501	461	2	m.	m.	NOUN
amfbr-501	461	3	(	(	PUNCT
amfbr-501	461	4	2010).the	2010).the	DET
amfbr-501	461	5	association	association	NOUN
amfbr-501	461	6	between	between	ADP
amfbr-501	461	7	components	component	NOUN
amfbr-501	461	8	of	of	ADP
amfbr-501	461	9	income	income	NOUN
amfbr-501	461	10	statement	statement	NOUN
amfbr-501	461	11	,	,	PUNCT
amfbr-501	461	12	components	component	NOUN
amfbr-501	461	13	of	of	ADP
amfbr-501	461	14	cash	cash	NOUN
amfbr-501	461	15	flow	flow	NOUN
amfbr-501	461	16	statement	statement	NOUN
amfbr-501	461	17	and	and	CCONJ
amfbr-501	461	18	stock	stock	NOUN
amfbr-501	461	19	returns	return	NOUN
amfbr-501	461	20	.	.	PUNCT
amfbr-501	462	1	business	business	NOUN
amfbr-501	462	2	intelligence	intelligence	NOUN
amfbr-501	462	3	journal	journal	NOUN
amfbr-501	462	4	,	,	PUNCT
amfbr-501	462	5	3(1	3(1	NUM
amfbr-501	462	6	)	)	PUNCT
amfbr-501	462	7	,	,	PUNCT
amfbr-501	462	8	9	9	NUM
amfbr-501	462	9	-21	-21	X
amfbr-501	462	10	.	.	PUNCT
amfbr-501	463	1	deegan	deegan	PROPN
amfbr-501	463	2	.c	.c	PROPN
amfbr-501	463	3	.	.	PUNCT
amfbr-501	464	1	(	(	PUNCT
amfbr-501	464	2	2006).introduction	2006).introduction	NOUN
amfbr-501	464	3	to	to	ADP
amfbr-501	464	4	financial	financial	ADJ
amfbr-501	464	5	accounting	accounting	NOUN
amfbr-501	464	6	theory	theory	NOUN
amfbr-501	464	7	.	.	PUNCT
amfbr-501	465	1	new	new	PROPN
amfbr-501	465	2	york	york	PROPN
amfbr-501	465	3	:	:	PUNCT
amfbr-501	465	4	mcgraw	mcgraw	PROPN
amfbr-501	465	5	-	-	PUNCT
amfbr-501	465	6	hill	hill	NOUN
amfbr-501	465	7	.	.	PUNCT
amfbr-501	466	1	diamond	diamond	PROPN
amfbr-501	466	2	d.	d.	PROPN
amfbr-501	466	3	w.	w.	PROPN
amfbr-501	466	4	and	and	CCONJ
amfbr-501	466	5	verrecchia	verrecchia	VERB
amfbr-501	466	6	r.	r.	PROPN
amfbr-501	466	7	e.	e.	PROPN
amfbr-501	466	8	(	(	PUNCT
amfbr-501	466	9	1987	1987	NUM
amfbr-501	466	10	):	):	PUNCT
amfbr-501	466	11	constraints	constraint	NOUN
amfbr-501	466	12	on	on	ADP
amfbr-501	466	13	short	short	ADJ
amfbr-501	466	14	selling	selling	NOUN
amfbr-501	466	15	and	and	CCONJ
amfbr-501	466	16	asset	asset	NOUN
amfbr-501	466	17	price	price	NOUN
amfbr-501	466	18	adjustment	adjustment	NOUN
amfbr-501	466	19	to	to	ADP
amfbr-501	466	20	private	private	ADJ
amfbr-501	466	21	information	information	NOUN
amfbr-501	466	22	.	.	PUNCT
amfbr-501	467	1	journal	journal	NOUN
amfbr-501	467	2	of	of	ADP
amfbr-501	467	3	financial	financial	ADJ
amfbr-501	467	4	economics	economic	NOUN
amfbr-501	467	5	18	18	NUM
amfbr-501	467	6	,	,	PUNCT
amfbr-501	467	7	272	272	NUM
amfbr-501	467	8	-	-	SYM
amfbr-501	467	9	311	311	NUM
amfbr-501	467	10	.	.	PUNCT
amfbr-501	468	1	fasb	fasb	PROPN
amfbr-501	468	2	.	.	PUNCT
amfbr-501	469	1	(	(	PUNCT
amfbr-501	469	2	1998	1998	NUM
amfbr-501	469	3	)	)	PUNCT
amfbr-501	469	4	.	.	PUNCT
amfbr-501	470	1	objectives	objective	NOUN
amfbr-501	470	2	of	of	ADP
amfbr-501	470	3	financial	financial	ADJ
amfbr-501	470	4	reporting	reporting	NOUN
amfbr-501	470	5	by	by	ADP
amfbr-501	470	6	business	business	NOUN
amfbr-501	470	7	enterprises	enterprise	NOUN
amfbr-501	470	8	:	:	PUNCT
amfbr-501	470	9	statement	statement	NOUN
amfbr-501	470	10	of	of	ADP
amfbr-501	470	11	financial	financial	ADJ
amfbr-501	470	12	accounting	accounting	NOUN
amfbr-501	470	13	concepts	concept	NOUN
amfbr-501	470	14	.	.	PUNCT
amfbr-501	471	1	no	no	INTJ
amfbr-501	471	2	.	.	NOUN
amfbr-501	471	3	1	1	NUM
amfbr-501	471	4	stamford	stamford	PROPN
amfbr-501	471	5	,	,	PUNCT
amfbr-501	471	6	ct	ct	PROPN
amfbr-501	471	7	:	:	PUNCT
amfbr-501	471	8	financial	financial	ADJ
amfbr-501	471	9	accounting	accounting	NOUN
amfbr-501	471	10	standards	standards	PROPN
amfbr-501	471	11	board	board	NOUN
amfbr-501	471	12	.	.	PUNCT
amfbr-501	472	1	review	review	NOUN
amfbr-501	472	2	of	of	ADP
amfbr-501	472	3	accounting	accounting	NOUN
amfbr-501	472	4	studies	study	NOUN
amfbr-501	472	5	,	,	PUNCT
amfbr-501	472	6	8	8	NUM
amfbr-501	472	7	(	(	PUNCT
amfbr-501	472	8	2	2	NUM
amfbr-501	472	9	-	-	SYM
amfbr-501	472	10	3	3	NUM
amfbr-501	472	11	):	):	PUNCT
amfbr-501	472	12	221	221	NUM
amfbr-501	472	13	–	–	PUNCT
amfbr-501	472	14	243	243	NUM
amfbr-501	472	15	.	.	PUNCT
amfbr-501	473	1	freedman	freedman	PROPN
amfbr-501	473	2	,	,	PUNCT
amfbr-501	473	3	j.	j.	PROPN
amfbr-501	473	4	(	(	PUNCT
amfbr-501	473	5	2015).what	2015).what	PRON
amfbr-501	473	6	are	be	AUX
amfbr-501	473	7	the	the	DET
amfbr-501	473	8	basic	basic	ADJ
amfbr-501	473	9	accounting	accounting	NOUN
amfbr-501	473	10	theories	theory	NOUN
amfbr-501	473	11	?	?	PUNCT
amfbr-501	474	1	demand	demand	NOUN
amfbr-501	474	2	media	medium	NOUN
amfbr-501	474	3	.	.	PUNCT
amfbr-501	475	1	germon	germon	PROPN
amfbr-501	475	2	,	,	PUNCT
amfbr-501	475	3	h.	h.	PROPN
amfbr-501	475	4	,	,	PUNCT
amfbr-501	475	5	&	&	CCONJ
amfbr-501	475	6	meek	meek	PROPN
amfbr-501	475	7	,	,	PUNCT
amfbr-501	475	8	g.k	g.k	PROPN
amfbr-501	475	9	.	.	PROPN
amfbr-501	475	10	(	(	PUNCT
amfbr-501	475	11	2001).accounting	2001).accounting	NOUN
amfbr-501	475	12	:	:	PUNCT
amfbr-501	475	13	an	an	DET
amfbr-501	475	14	international	international	ADJ
amfbr-501	475	15	perspective	perspective	NOUN
amfbr-501	475	16	.	.	PUNCT
amfbr-501	476	1	mcgraw	mcgraw	PROPN
amfbr-501	476	2	hill	hill	PROPN
amfbr-501	476	3	:	:	PUNCT
amfbr-501	476	4	singapore	singapore	PROPN
amfbr-501	476	5	.	.	PUNCT
amfbr-501	477	1	goddy	goddy	PROPN
amfbr-501	477	2	,	,	PUNCT
amfbr-501	477	3	e.	e.	PROPN
amfbr-501	477	4	(	(	PUNCT
amfbr-501	477	5	september	september	PROPN
amfbr-501	477	6	15.2010).suspension	15.2010).suspension	NUM
amfbr-501	477	7	of	of	ADP
amfbr-501	477	8	firms	firm	NOUN
amfbr-501	477	9	:	:	PUNCT
amfbr-501	477	10	a	a	DET
amfbr-501	477	11	timely	timely	ADJ
amfbr-501	477	12	intervention	intervention	NOUN
amfbr-501	477	13	.	.	PUNCT
amfbr-501	478	1	market	market	NOUN
amfbr-501	478	2	report	report	NOUN
amfbr-501	478	3	.	.	PUNCT
amfbr-501	479	1	lagos	lago	NOUN
amfbr-501	479	2	:	:	PUNCT
amfbr-501	479	3	this	this	DET
amfbr-501	479	4	day	day	NOUN
amfbr-501	479	5	newspaper	newspaper	NOUN
amfbr-501	479	6	.	.	PUNCT
amfbr-501	480	1	gorniktomaszewski	gorniktomaszewski	PROPN
amfbr-501	480	2	,	,	PUNCT
amfbr-501	480	3	s.	s.	PROPN
amfbr-501	480	4	,	,	PUNCT
amfbr-501	480	5	&	&	CCONJ
amfbr-501	480	6	jermakowicz	jermakowicz	PROPN
amfbr-501	480	7	,	,	PUNCT
amfbr-501	480	8	e.	e.	PROPN
amfbr-501	480	9	k.	k.	PROPN
amfbr-501	480	10	(	(	PUNCT
amfbr-501	480	11	2001	2001	NUM
amfbr-501	480	12	)	)	PUNCT
amfbr-501	480	13	.	.	PUNCT
amfbr-501	481	1	accounting	accounting	NOUN
amfbr-501	481	2	-	-	PUNCT
amfbr-501	481	3	based	base	VERB
amfbr-501	481	4	valuation	valuation	NOUN
amfbr-501	481	5	of	of	ADP
amfbr-501	481	6	polish	polish	ADJ
amfbr-501	481	7	listed	list	VERB
amfbr-501	481	8	companies	company	NOUN
amfbr-501	481	9	.	.	PUNCT
amfbr-501	482	1	journal	journal	PROPN
amfbr-501	482	2	of	of	ADP
amfbr-501	482	3	international	international	ADJ
amfbr-501	482	4	financial	financial	ADJ
amfbr-501	482	5	management	management	NOUN
amfbr-501	482	6	and	and	CCONJ
amfbr-501	482	7	accounting	accounting	NOUN
amfbr-501	482	8	,	,	PUNCT
amfbr-501	482	9	12(1	12(1	NUM
amfbr-501	482	10	)	)	PUNCT
amfbr-501	482	11	,	,	PUNCT
amfbr-501	482	12	50	50	NUM
amfbr-501	482	13	-	-	SYM
amfbr-501	482	14	74	74	NUM
amfbr-501	482	15	.	.	PUNCT
amfbr-501	482	16	guay	guay	PROPN
amfbr-501	482	17	,	,	PUNCT
amfbr-501	482	18	w.	w.	PROPN
amfbr-501	482	19	,	,	PUNCT
amfbr-501	482	20	kothari	kothari	PROPN
amfbr-501	482	21	,	,	PUNCT
amfbr-501	482	22	s.	s.	PROPN
amfbr-501	482	23	&	&	CCONJ
amfbr-501	482	24	watts	watts	PROPN
amfbr-501	482	25	,	,	PUNCT
amfbr-501	482	26	r.	r.	PROPN
amfbr-501	482	27	(	(	PUNCT
amfbr-501	482	28	1996).a	1996).a	NUM
amfbr-501	482	29	market	market	NOUN
amfbr-501	482	30	-	-	PUNCT
amfbr-501	482	31	based	base	VERB
amfbr-501	482	32	valuation	valuation	NOUN
amfbr-501	482	33	of	of	ADP
amfbr-501	482	34	discretionary	discretionary	ADJ
amfbr-501	482	35	accrual	accrual	ADJ
amfbr-501	482	36	models.journal	models.journal	ADJ
amfbr-501	482	37	of	of	ADP
amfbr-501	482	38	accounting	accounting	NOUN
amfbr-501	482	39	research	research	NOUN
amfbr-501	482	40	,	,	PUNCT
amfbr-501	482	41	34	34	NUM
amfbr-501	482	42	,	,	PUNCT
amfbr-501	482	43	83	83	NUM
amfbr-501	482	44	-	-	SYM
amfbr-501	482	45	105	105	NUM
amfbr-501	482	46	.	.	PUNCT
amfbr-501	483	1	gujarati	gujarati	PROPN
amfbr-501	483	2	n.	n.	PROPN
amfbr-501	483	3	damodar	damodar	PROPN
amfbr-501	483	4	&	&	CCONJ
amfbr-501	483	5	dawn	dawn	PROPN
amfbr-501	483	6	c.	c.	PROPN
amfbr-501	483	7	porter.(2009	porter.(2009	PROPN
amfbr-501	483	8	)	)	PUNCT
amfbr-501	483	9	.	.	PUNCT
amfbr-501	484	1	essentials	essential	NOUN
amfbr-501	484	2	of	of	ADP
amfbr-501	484	3	econometrics	econometrics	NOUN
amfbr-501	484	4	mcgraw	mcgraw	PROPN
amfbr-501	484	5	-	-	PUNCT
amfbr-501	484	6	hill	hill	PROPN
amfbr-501	484	7	/	/	SYM
amfbr-501	484	8	irwin	irwin	PROPN
amfbr-501	484	9	,	,	PUNCT
amfbr-501	484	10	new	new	ADJ
amfbr-501	484	11	york.fifth	york.fifth	PROPN
amfbr-501	484	12	edition	edition	NOUN
amfbr-501	484	13	.	.	PUNCT
amfbr-501	485	1	gujarati	gujarati	PROPN
amfbr-501	485	2	,	,	PUNCT
amfbr-501	485	3	d.	d.	PROPN
amfbr-501	485	4	n.	n.	PROPN
amfbr-501	485	5	(	(	PUNCT
amfbr-501	485	6	1988).basic	1988).basic	NUM
amfbr-501	485	7	econometrics	econometric	NOUN
amfbr-501	485	8	.	.	PUNCT
amfbr-501	486	1	mcgraw	mcgraw	PROPN
amfbr-501	486	2	-	-	PUNCT
amfbr-501	486	3	hill	hill	PROPN
amfbr-501	486	4	,	,	PUNCT
amfbr-501	486	5	inc	inc	PROPN
amfbr-501	486	6	.	.	PROPN
amfbr-501	486	7	gujarati	gujarati	PROPN
amfbr-501	486	8	,	,	PUNCT
amfbr-501	486	9	d.	d.	PROPN
amfbr-501	486	10	n.	n.	PROPN
amfbr-501	486	11	(	(	PUNCT
amfbr-501	486	12	2003).basic	2003).basic	NUM
amfbr-501	486	13	econometrics	econometric	NOUN
amfbr-501	486	14	.	.	PUNCT
amfbr-501	487	1	mcgraw	mcgraw	PROPN
amfbr-501	487	2	hill	hill	PROPN
amfbr-501	487	3	,	,	PUNCT
amfbr-501	487	4	new	new	PROPN
amfbr-501	487	5	york	york	PROPN
amfbr-501	487	6	,	,	PUNCT
amfbr-501	487	7	4th	4th	ADJ
amfbr-501	487	8	ed	ed	NOUN
amfbr-501	487	9	.	.	PUNCT
amfbr-501	488	1	gulati	gulati	PROPN
amfbr-501	488	2	,	,	PUNCT
amfbr-501	488	3	r.	r.	PROPN
amfbr-501	488	4	,	,	PUNCT
amfbr-501	488	5	&	&	CCONJ
amfbr-501	488	6	higgins	higgins	PROPN
amfbr-501	488	7	,	,	PUNCT
amfbr-501	488	8	m.c	m.c	PROPN
amfbr-501	488	9	.	.	PROPN
amfbr-501	488	10	(	(	PUNCT
amfbr-501	488	11	2003	2003	NUM
amfbr-501	488	12	)	)	PUNCT
amfbr-501	488	13	.	.	PUNCT
amfbr-501	489	1	which	which	DET
amfbr-501	489	2	ties	tie	VERB
amfbr-501	489	3	matter	matter	VERB
amfbr-501	489	4	when	when	SCONJ
amfbr-501	489	5	?	?	PUNCT
amfbr-501	490	1	the	the	DET
amfbr-501	490	2	contingent	contingent	ADJ
amfbr-501	490	3	effects	effect	NOUN
amfbr-501	490	4	of	of	ADP
amfbr-501	490	5	interorganizational	interorganizational	ADJ
amfbr-501	490	6	partnerships	partnership	NOUN
amfbr-501	490	7	on	on	ADP
amfbr-501	490	8	ipo	ipo	NOUN
amfbr-501	490	9	success	success	NOUN
amfbr-501	490	10	.	.	PUNCT
amfbr-501	491	1	strategic	strategic	ADJ
amfbr-501	491	2	managementjournal	managementjournal	ADJ
amfbr-501	491	3	,	,	PUNCT
amfbr-501	491	4	24(2	24(2	NUM
amfbr-501	491	5	)	)	PUNCT
amfbr-501	491	6	,	,	PUNCT
amfbr-501	491	7	127	127	NUM
amfbr-501	491	8	-	-	SYM
amfbr-501	491	9	144	144	NUM
amfbr-501	491	10	.	.	PUNCT
amfbr-501	492	1	gupta	gupta	PROPN
amfbr-501	492	2	,	,	PUNCT
amfbr-501	492	3	s.	s.	PROPN
amfbr-501	492	4	&	&	CCONJ
amfbr-501	492	5	lehmann	lehmann	PROPN
amfbr-501	492	6	,	,	PUNCT
amfbr-501	492	7	d.	d.	PROPN
amfbr-501	492	8	r.	r.	PROPN
amfbr-501	492	9	(	(	PUNCT
amfbr-501	492	10	2003).customers	2003).customer	NOUN
amfbr-501	492	11	as	as	ADP
amfbr-501	492	12	assets	asset	NOUN
amfbr-501	492	13	.	.	PUNCT
amfbr-501	493	1	journal	journal	NOUN
amfbr-501	493	2	of	of	ADP
amfbr-501	493	3	interactive	interactive	ADJ
amfbr-501	493	4	marketing	marketing	NOUN
amfbr-501	493	5	,	,	PUNCT
amfbr-501	493	6	17(1	17(1	NUM
amfbr-501	493	7	)	)	PUNCT
amfbr-501	493	8	,	,	PUNCT
amfbr-501	493	9	winter	winter	NOUN
amfbr-501	493	10	,	,	PUNCT
amfbr-501	493	11	9	9	NUM
amfbr-501	493	12	-	-	SYM
amfbr-501	493	13	24	24	NUM
amfbr-501	493	14	.	.	NOUN
amfbr-501	493	15	39	39	NUM
amfbr-501	493	16	gupta	gupta	PROPN
amfbr-501	493	17	,	,	PUNCT
amfbr-501	493	18	s.	s.	PROPN
amfbr-501	493	19	&	&	CCONJ
amfbr-501	493	20	lehmann	lehmann	PROPN
amfbr-501	493	21	,	,	PUNCT
amfbr-501	493	22	d.	d.	PROPN
amfbr-501	493	23	r.	r.	PROPN
amfbr-501	493	24	(	(	PUNCT
amfbr-501	493	25	2005).managing	2005).managing	NUM
amfbr-501	493	26	customers	customer	NOUN
amfbr-501	493	27	as	as	ADP
amfbr-501	493	28	investments.wharton	investments.wharton	PROPN
amfbr-501	493	29	school	school	NOUN
amfbr-501	493	30	publishing	publishing	NOUN
amfbr-501	493	31	.	.	PUNCT
amfbr-501	494	1	gupta	gupta	PROPN
amfbr-501	494	2	,	,	PUNCT
amfbr-501	494	3	s.	s.	PROPN
amfbr-501	494	4	,	,	PUNCT
amfbr-501	494	5	lehmann	lehmann	PROPN
amfbr-501	494	6	,	,	PUNCT
amfbr-501	494	7	d.	d.	PROPN
amfbr-501	494	8	r.	r.	PROPN
amfbr-501	494	9	&	&	CCONJ
amfbr-501	494	10	stuart	stuart	PROPN
amfbr-501	494	11	,	,	PUNCT
amfbr-501	494	12	j.	j.	PROPN
amfbr-501	494	13	a.	a.	PROPN
amfbr-501	494	14	(	(	PUNCT
amfbr-501	494	15	2004	2004	NUM
amfbr-501	494	16	)	)	PUNCT
amfbr-501	494	17	.	.	PUNCT
amfbr-501	495	1	valuing	value	VERB
amfbr-501	495	2	customers.journal	customers.journal	ADJ
amfbr-501	495	3	of	of	ADP
amfbr-501	495	4	marketing	marketing	NOUN
amfbr-501	495	5	research	research	NOUN
amfbr-501	495	6	,	,	PUNCT
amfbr-501	495	7	41(1	41(1	NUM
amfbr-501	495	8	)	)	PUNCT
amfbr-501	495	9	,	,	PUNCT
amfbr-501	495	10	february	february	PROPN
amfbr-501	495	11	,	,	PUNCT
amfbr-501	495	12	7	7	NUM
amfbr-501	495	13	-	-	SYM
amfbr-501	495	14	18	18	NUM
amfbr-501	495	15	.	.	PUNCT
amfbr-501	496	1	gupta	gupta	PROPN
amfbr-501	496	2	,	,	PUNCT
amfbr-501	496	3	s.c	s.c	PROPN
amfbr-501	496	4	.	.	PROPN
amfbr-501	496	5	(	(	PUNCT
amfbr-501	496	6	2011	2011	NUM
amfbr-501	496	7	)	)	PUNCT
amfbr-501	496	8	.	.	PUNCT
amfbr-501	497	1	fundamentals	fundamental	NOUN
amfbr-501	497	2	of	of	ADP
amfbr-501	497	3	statistics	statistic	NOUN
amfbr-501	497	4	.	.	PUNCT
amfbr-501	498	1	new	new	ADJ
amfbr-501	498	2	delhi	delhi	PROPN
amfbr-501	498	3	,	,	PUNCT
amfbr-501	498	4	himalayo	himalayo	PROPN
amfbr-501	498	5	publishing	publishing	PROPN
amfbr-501	498	6	house	house	PROPN
amfbr-501	498	7	pvt	pvt	PROPN
amfbr-501	498	8	ltd	ltd	PROPN
amfbr-501	498	9	.	.	PROPN
amfbr-501	498	10	ha	ha	INTJ
amfbr-501	498	11	,	,	PUNCT
amfbr-501	498	12	h.	h.	PROPN
amfbr-501	498	13	t.	t.	PROPN
amfbr-501	498	14	v.	v.	PROPN
amfbr-501	498	15	,	,	PUNCT
amfbr-501	498	16	hung	hung	PROPN
amfbr-501	498	17	,	,	PUNCT
amfbr-501	498	18	d.	d.	PROPN
amfbr-501	498	19	n.	n.	PROPN
amfbr-501	498	20	,	,	PUNCT
amfbr-501	498	21	&	&	CCONJ
amfbr-501	498	22	dung	dung	NOUN
amfbr-501	498	23	,	,	PUNCT
amfbr-501	498	24	t.	t.	NOUN
amfbr-501	498	25	m.	m.	NOUN
amfbr-501	498	26	(	(	PUNCT
amfbr-501	498	27	2018	2018	NUM
amfbr-501	498	28	)	)	PUNCT
amfbr-501	498	29	.	.	PUNCT
amfbr-501	499	1	impact	impact	NOUN
amfbr-501	499	2	of	of	ADP
amfbr-501	499	3	accounting	accounting	NOUN
amfbr-501	499	4	data	datum	NOUN
amfbr-501	499	5	on	on	ADP
amfbr-501	499	6	stock	stock	NOUN
amfbr-501	499	7	prices	price	NOUN
amfbr-501	499	8	:	:	PUNCT
amfbr-501	499	9	the	the	DET
amfbr-501	499	10	case	case	NOUN
amfbr-501	499	11	of	of	ADP
amfbr-501	499	12	vietnam	vietnam	PROPN
amfbr-501	499	13	.	.	PUNCT
amfbr-501	500	1	international	international	ADJ
amfbr-501	500	2	journal	journal	PROPN
amfbr-501	500	3	of	of	ADP
amfbr-501	500	4	accounting	accounting	NOUN
amfbr-501	500	5	and	and	CCONJ
amfbr-501	500	6	financial	financial	ADJ
amfbr-501	500	7	reporting	reporting	NOUN
amfbr-501	500	8	,	,	PUNCT
amfbr-501	500	9	8(1	8(1	NOUN
amfbr-501	500	10	)	)	PUNCT
amfbr-501	500	11	,	,	PUNCT
amfbr-501	500	12	140	140	NUM
amfbr-501	500	13	-	-	SYM
amfbr-501	500	14	154	154	NUM
amfbr-501	500	15	.	.	PUNCT
amfbr-501	501	1	hendricks	hendrick	NOUN
amfbr-501	501	2	,	,	PUNCT
amfbr-501	501	3	j.	j.	PROPN
amfbr-501	501	4	a.	a.	PROPN
amfbr-501	501	5	(	(	PUNCT
amfbr-501	501	6	1976	1976	NUM
amfbr-501	501	7	)	)	PUNCT
amfbr-501	501	8	.	.	PUNCT
amfbr-501	502	1	the	the	DET
amfbr-501	502	2	impact	impact	NOUN
amfbr-501	502	3	of	of	ADP
amfbr-501	502	4	human	human	ADJ
amfbr-501	502	5	resource	resource	NOUN
amfbr-501	502	6	accounting	accounting	NOUN
amfbr-501	502	7	information	information	NOUN
amfbr-501	502	8	on	on	ADP
amfbr-501	502	9	stock	stock	NOUN
amfbr-501	502	10	investment	investment	NOUN
amfbr-501	502	11	decisions	decision	NOUN
amfbr-501	502	12	:	:	PUNCT
amfbr-501	502	13	an	an	DET
amfbr-501	502	14	empirical	empirical	ADJ
amfbr-501	502	15	study	study	NOUN
amfbr-501	502	16	.	.	PUNCT
amfbr-501	503	1	the	the	DET
amfbr-501	503	2	accounting	accounting	NOUN
amfbr-501	503	3	review	review	NOUN
amfbr-501	503	4	,	,	PUNCT
amfbr-501	503	5	51(2	51(2	NUM
amfbr-501	503	6	)	)	PUNCT
amfbr-501	503	7	,	,	PUNCT
amfbr-501	503	8	292	292	NUM
amfbr-501	503	9	-	-	SYM
amfbr-501	503	10	305	305	NUM
amfbr-501	503	11	.	.	PUNCT
amfbr-501	504	1	ibanichuka	ibanichuka	PROPN
amfbr-501	504	2	,	,	PUNCT
amfbr-501	504	3	e.	e.	PROPN
amfbr-501	504	4	a.l	a.l	PROPN
amfbr-501	504	5	.	.	PROPN
amfbr-501	504	6	&	&	CCONJ
amfbr-501	504	7	alasin	alasin	PROPN
amfbr-501	504	8	,	,	PUNCT
amfbr-501	504	9	c.	c.	PROPN
amfbr-501	504	10	b.	b.	PROPN
amfbr-501	504	11	(	(	PUNCT
amfbr-501	504	12	2018	2018	NUM
amfbr-501	504	13	)	)	PUNCT
amfbr-501	504	14	.	.	PUNCT
amfbr-501	505	1	audit	audit	NOUN
amfbr-501	505	2	reports	report	NOUN
amfbr-501	505	3	and	and	CCONJ
amfbr-501	505	4	value	value	NOUN
amfbr-501	505	5	relevance	relevance	NOUN
amfbr-501	505	6	of	of	ADP
amfbr-501	505	7	accounting	accounting	NOUN
amfbr-501	505	8	information	information	NOUN
amfbr-501	505	9	:	:	PUNCT
amfbr-501	505	10	evidence	evidence	NOUN
amfbr-501	505	11	from	from	ADP
amfbr-501	505	12	commercial	commercial	ADJ
amfbr-501	505	13	banks	bank	NOUN
amfbr-501	505	14	in	in	ADP
amfbr-501	505	15	nigeria	nigeria	PROPN
amfbr-501	505	16	.	.	PUNCT
amfbr-501	506	1	indian	indian	PROPN
amfbr-501	506	2	journal	journal	PROPN
amfbr-501	506	3	of	of	ADP
amfbr-501	506	4	finance	finance	NOUN
amfbr-501	506	5	and	and	CCONJ
amfbr-501	506	6	banking	banking	NOUN
amfbr-501	506	7	,	,	PUNCT
amfbr-501	506	8	2	2	NUM
amfbr-501	506	9	(	(	PUNCT
amfbr-501	506	10	1	1	NUM
amfbr-501	506	11	)	)	PUNCT
amfbr-501	506	12	;	;	PUNCT
amfbr-501	506	13	44	44	NUM
amfbr-501	506	14	-	-	SYM
amfbr-501	506	15	62	62	NUM
amfbr-501	506	16	copyright	copyright	NOUN
amfbr-501	506	17	©	©	PROPN
amfbr-501	506	18	cc	cc	NOUN
amfbr-501	506	19	-	-	PUNCT
amfbr-501	506	20	by	by	ADP
amfbr-501	506	21	-	-	PUNCT
amfbr-501	506	22	nc	nc	PROPN
amfbr-501	506	23	2020	2020	NUM
amfbr-501	506	24	,	,	PUNCT
amfbr-501	506	25	cribfb	cribfb	PROPN
amfbr-501	506	26	|	|	ADV
amfbr-501	506	27	amfbr	amfbr	ADJ
amfbr-501	506	28	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	506	29	american	american	PROPN
amfbr-501	506	30	finance	finance	PROPN
amfbr-501	506	31	&	&	CCONJ
amfbr-501	506	32	banking	banking	PROPN
amfbr-501	506	33	review	review	PROPN
amfbr-501	506	34	vol	vol	NOUN
amfbr-501	506	35	.	.	PROPN
amfbr-501	507	1	5	5	NUM
amfbr-501	507	2	,	,	PUNCT
amfbr-501	507	3	no	no	INTJ
amfbr-501	507	4	.	.	NOUN
amfbr-501	507	5	1	1	NUM
amfbr-501	507	6	;	;	PUNCT
amfbr-501	507	7	2020	2020	NUM
amfbr-501	507	8	15	15	NUM
amfbr-501	507	9	kallunki	kallunki	PROPN
amfbr-501	507	10	,	,	PUNCT
amfbr-501	507	11	j.	j.	PROPN
amfbr-501	507	12	&	&	CCONJ
amfbr-501	507	13	martikainen	martikainen	PROPN
amfbr-501	507	14	,	,	PUNCT
amfbr-501	507	15	t.	t.	PROPN
amfbr-501	507	16	(	(	PUNCT
amfbr-501	507	17	1997).the	1997).the	DET
amfbr-501	507	18	lead	lead	ADJ
amfbr-501	507	19	-	-	PUNCT
amfbr-501	507	20	lag	lag	NOUN
amfbr-501	507	21	structure	structure	NOUN
amfbr-501	507	22	of	of	ADP
amfbr-501	507	23	stock	stock	NOUN
amfbr-501	507	24	returns	return	NOUN
amfbr-501	507	25	and	and	CCONJ
amfbr-501	507	26	accounting	accounting	NOUN
amfbr-501	507	27	earnings	earning	NOUN
amfbr-501	507	28	.	.	PUNCT
amfbr-501	508	1	international	international	ADJ
amfbr-501	508	2	review	review	NOUN
amfbr-501	508	3	of	of	ADP
amfbr-501	508	4	financial	financial	ADJ
amfbr-501	508	5	-	-	PUNCT
amfbr-501	508	6	analysis	analysis	NOUN
amfbr-501	508	7	,	,	PUNCT
amfbr-501	508	8	6	6	NUM
amfbr-501	508	9	(	(	PUNCT
amfbr-501	508	10	1),37	1),37	NUM
amfbr-501	508	11	-	-	SYM
amfbr-501	508	12	48	48	NUM
amfbr-501	508	13	.	.	PUNCT
amfbr-501	509	1	karğ	karğ	PROPN
amfbr-501	509	2	ın	ın	PROPN
amfbr-501	509	3	,	,	PUNCT
amfbr-501	509	4	s.	s.	PROPN
amfbr-501	509	5	(	(	PUNCT
amfbr-501	509	6	2013	2013	NUM
amfbr-501	509	7	)	)	PUNCT
amfbr-501	509	8	.	.	PUNCT
amfbr-501	510	1	the	the	DET
amfbr-501	510	2	impact	impact	NOUN
amfbr-501	510	3	of	of	ADP
amfbr-501	510	4	ifrs	ifrs	NOUN
amfbr-501	510	5	on	on	ADP
amfbr-501	510	6	the	the	DET
amfbr-501	510	7	value	value	NOUN
amfbr-501	510	8	relevance	relevance	NOUN
amfbr-501	510	9	of	of	ADP
amfbr-501	510	10	accounting	accounting	NOUN
amfbr-501	510	11	information	information	NOUN
amfbr-501	510	12	:	:	PUNCT
amfbr-501	510	13	evidence	evidence	NOUN
amfbr-501	510	14	from	from	ADP
amfbr-501	510	15	turkish	turkish	ADJ
amfbr-501	510	16	firms	firm	NOUN
amfbr-501	510	17	.	.	PUNCT
amfbr-501	511	1	international	international	ADJ
amfbr-501	511	2	journal	journal	PROPN
amfbr-501	511	3	of	of	ADP
amfbr-501	511	4	economics	economic	NOUN
amfbr-501	511	5	and	and	CCONJ
amfbr-501	511	6	finance	finance	NOUN
amfbr-501	511	7	;	;	PUNCT
amfbr-501	511	8	vol	vol	NOUN
amfbr-501	511	9	.	.	PROPN
amfbr-501	511	10	5	5	NUM
amfbr-501	511	11	,	,	PUNCT
amfbr-501	511	12	no	no	INTJ
amfbr-501	511	13	.	.	NOUN
amfbr-501	511	14	4	4	NUM
amfbr-501	511	15	;	;	PUNCT
amfbr-501	511	16	issn	issn	PROPN
amfbr-501	511	17	1916	1916	NUM
amfbr-501	511	18	-	-	SYM
amfbr-501	511	19	971	971	NUM
amfbr-501	511	20	.	.	PUNCT
amfbr-501	512	1	kausar	kausar	PROPN
amfbr-501	512	2	,	,	PUNCT
amfbr-501	512	3	a.	a.	PROPN
amfbr-501	512	4	&	&	CCONJ
amfbr-501	512	5	taffler	taffler	PROPN
amfbr-501	512	6	,	,	PUNCT
amfbr-501	512	7	r.	r.	PROPN
amfbr-501	512	8	j.	j.	PROPN
amfbr-501	512	9	(	(	PUNCT
amfbr-501	512	10	2006	2006	NUM
amfbr-501	512	11	)	)	PUNCT
amfbr-501	512	12	.	.	PUNCT
amfbr-501	513	1	anomalous	anomalous	ADJ
amfbr-501	513	2	price	price	NOUN
amfbr-501	513	3	reaction	reaction	NOUN
amfbr-501	513	4	and	and	CCONJ
amfbr-501	513	5	differential	differential	ADJ
amfbr-501	513	6	stockholder	stockholder	NOUN
amfbr-501	513	7	response	response	NOUN
amfbr-501	513	8	to	to	ADP
amfbr-501	513	9	going	go	VERB
amfbr-501	513	10	-	-	PUNCT
amfbr-501	513	11	concern	concern	NOUN
amfbr-501	513	12	audit	audit	NOUN
amfbr-501	513	13	opinions	opinion	NOUN
amfbr-501	513	14	and	and	CCONJ
amfbr-501	513	15	withdrawals	withdrawal	NOUN
amfbr-501	513	16	.	.	PUNCT
amfbr-501	514	1	university	university	NOUN
amfbr-501	514	2	of	of	ADP
amfbr-501	514	3	manchester	manchester	PROPN
amfbr-501	514	4	,	,	PUNCT
amfbr-501	514	5	university	university	PROPN
amfbr-501	514	6	of	of	ADP
amfbr-501	514	7	edinburgh	edinburgh	PROPN
amfbr-501	514	8	,	,	PUNCT
amfbr-501	514	9	uk	uk	PROPN
amfbr-501	514	10	.	.	PROPN
amfbr-501	514	11	khanagha	khanagha	PROPN
amfbr-501	514	12	,	,	PUNCT
amfbr-501	514	13	j.b	j.b	PROPN
amfbr-501	514	14	.	.	PUNCT
amfbr-501	514	15	(	(	PUNCT
amfbr-501	514	16	2011	2011	NUM
amfbr-501	514	17	)	)	PUNCT
amfbr-501	514	18	.	.	PUNCT
amfbr-501	515	1	value	value	NOUN
amfbr-501	515	2	relevance	relevance	NOUN
amfbr-501	515	3	of	of	ADP
amfbr-501	515	4	accounting	account	VERB
amfbr-501	515	5	information	information	NOUN
amfbr-501	515	6	in	in	ADP
amfbr-501	515	7	the	the	DET
amfbr-501	515	8	united	united	PROPN
amfbr-501	515	9	arab	arab	PROPN
amfbr-501	515	10	emirates	emirates	PROPN
amfbr-501	515	11	.	.	PUNCT
amfbr-501	516	1	international	international	ADJ
amfbr-501	516	2	journal	journal	PROPN
amfbr-501	516	3	of	of	ADP
amfbr-501	516	4	economics	economic	NOUN
amfbr-501	516	5	and	and	CCONJ
amfbr-501	516	6	financial	financial	ADJ
amfbr-501	516	7	issues	issue	NOUN
amfbr-501	516	8	,	,	PUNCT
amfbr-501	516	9	1(2	1(2	NUM
amfbr-501	516	10	)	)	PUNCT
amfbr-501	516	11	,	,	PUNCT
amfbr-501	516	12	33	33	NUM
amfbr-501	516	13	-	-	SYM
amfbr-501	516	14	45	45	NUM
amfbr-501	516	15	.	.	PUNCT
amfbr-501	517	1	king	king	PROPN
amfbr-501	517	2	,	,	PUNCT
amfbr-501	517	3	r.	r.	PROPN
amfbr-501	517	4	d.	d.	PROPN
amfbr-501	517	5	,	,	PUNCT
amfbr-501	517	6	&	&	CCONJ
amfbr-501	517	7	langli	langli	PROPN
amfbr-501	517	8	,	,	PUNCT
amfbr-501	517	9	j.	j.	PROPN
amfbr-501	517	10	c.	c.	PROPN
amfbr-501	517	11	(	(	PUNCT
amfbr-501	517	12	1998).accounting	1998).accounting	NUM
amfbr-501	517	13	diversity	diversity	NOUN
amfbr-501	517	14	and	and	CCONJ
amfbr-501	517	15	firm	firm	ADJ
amfbr-501	517	16	valuation	valuation	NOUN
amfbr-501	517	17	.	.	PUNCT
amfbr-501	518	1	the	the	DET
amfbr-501	518	2	international	international	ADJ
amfbr-501	518	3	journal	journal	NOUN
amfbr-501	518	4	of	of	ADP
amfbr-501	518	5	accounting	accounting	NOUN
amfbr-501	518	6	,	,	PUNCT
amfbr-501	518	7	33	33	NUM
amfbr-501	518	8	,	,	PUNCT
amfbr-501	518	9	529	529	NUM
amfbr-501	518	10	–	–	PUNCT
amfbr-501	518	11	567	567	NUM
amfbr-501	518	12	.	.	PUNCT
amfbr-501	518	13	kiremu	kiremu	PROPN
amfbr-501	518	14	,	,	PUNCT
amfbr-501	518	15	m.	m.	NOUN
amfbr-501	518	16	k.g	k.g	PROPN
amfbr-501	518	17	.	.	PROPN
amfbr-501	518	18	,	,	PUNCT
amfbr-501	518	19	galo	galo	PROPN
amfbr-501	518	20	,	,	PUNCT
amfbr-501	518	21	n.	n.	NOUN
amfbr-501	518	22	,	,	PUNCT
amfbr-501	518	23	wagala	wagala	PROPN
amfbr-501	518	24	,	,	PUNCT
amfbr-501	518	25	a.	a.	NOUN
amfbr-501	518	26	,	,	PUNCT
amfbr-501	518	27	&	&	CCONJ
amfbr-501	518	28	mutegi	mutegi	PROPN
amfbr-501	518	29	,	,	PUNCT
amfbr-501	518	30	j.	j.	PROPN
amfbr-501	518	31	k.	k.	PROPN
amfbr-501	518	32	(	(	PUNCT
amfbr-501	518	33	2013).stock	2013).stock	NUM
amfbr-501	518	34	price	price	NOUN
amfbr-501	518	35	and	and	CCONJ
amfbr-501	518	36	volumes	volume	NOUN
amfbr-501	518	37	reaction	reaction	NOUN
amfbr-501	518	38	to	to	ADP
amfbr-501	518	39	annual	annual	ADJ
amfbr-501	518	40	earnings	earning	NOUN
amfbr-501	518	41	announcement	announcement	NOUN
amfbr-501	518	42	:	:	PUNCT
amfbr-501	518	43	a	a	DET
amfbr-501	518	44	case	case	NOUN
amfbr-501	518	45	of	of	ADP
amfbr-501	518	46	the	the	DET
amfbr-501	518	47	nairobi	nairobi	PROPN
amfbr-501	518	48	securities	securities	PROPN
amfbr-501	518	49	exchange	exchange	PROPN
amfbr-501	518	50	.	.	PUNCT
amfbr-501	519	1	international	international	ADJ
amfbr-501	519	2	journal	journal	PROPN
amfbr-501	519	3	of	of	ADP
amfbr-501	519	4	business	business	NOUN
amfbr-501	519	5	,	,	PUNCT
amfbr-501	519	6	humanities	humanity	NOUN
amfbr-501	519	7	and	and	CCONJ
amfbr-501	519	8	technology	technology	NOUN
amfbr-501	519	9	,	,	PUNCT
amfbr-501	519	10	(	(	PUNCT
amfbr-501	519	11	3(2	3(2	NUM
amfbr-501	519	12	)	)	PUNCT
amfbr-501	519	13	,	,	PUNCT
amfbr-501	519	14	100	100	NUM
amfbr-501	519	15	-111	-111	PROPN
amfbr-501	519	16	.	.	PUNCT
amfbr-501	519	17	kobana	kobana	PROPN
amfbr-501	519	18	,	,	PUNCT
amfbr-501	519	19	a.	a.	PROPN
amfbr-501	519	20	,	,	PUNCT
amfbr-501	519	21	vijay	vijay	NOUN
amfbr-501	519	22	,	,	PUNCT
amfbr-501	519	23	j.	j.	PROPN
amfbr-501	519	24	&	&	CCONJ
amfbr-501	519	25	bruce	bruce	PROPN
amfbr-501	519	26	,	,	PUNCT
amfbr-501	519	27	j.	j.	PROPN
amfbr-501	519	28	m.	m.	PROPN
amfbr-501	519	29	(	(	PUNCT
amfbr-501	519	30	2000	2000	NUM
amfbr-501	519	31	)	)	PUNCT
amfbr-501	519	32	.	.	PUNCT
amfbr-501	520	1	the	the	DET
amfbr-501	520	2	role	role	NOUN
amfbr-501	520	3	and	and	CCONJ
amfbr-501	520	4	the	the	DET
amfbr-501	520	5	relative	relative	ADJ
amfbr-501	520	6	importance	importance	NOUN
amfbr-501	520	7	of	of	ADP
amfbr-501	520	8	financial	financial	ADJ
amfbr-501	520	9	statements	statement	NOUN
amfbr-501	520	10	in	in	ADP
amfbr-501	520	11	equity	equity	NOUN
amfbr-501	520	12	valuation	valuation	NOUN
amfbr-501	520	13	.	.	PUNCT
amfbr-501	521	1	carleton	carleton	PROPN
amfbr-501	521	2	university	university	PROPN
amfbr-501	521	3	,	,	PUNCT
amfbr-501	521	4	canada	canada	PROPN
amfbr-501	521	5	,	,	PUNCT
amfbr-501	521	6	n2l3c5	n2l3c5	PROPN
amfbr-501	521	7	.	.	PROPN
amfbr-501	521	8	lang	lang	PROPN
amfbr-501	521	9	,	,	PUNCT
amfbr-501	521	10	m.	m.	NOUN
amfbr-501	521	11	&	&	CCONJ
amfbr-501	521	12	lundholm	lundholm	PROPN
amfbr-501	521	13	(	(	PUNCT
amfbr-501	521	14	1993	1993	NUM
amfbr-501	521	15	):	):	PUNCT
amfbr-501	521	16	cross	cross	ADJ
amfbr-501	521	17	-	-	ADJ
amfbr-501	521	18	sectional	sectional	ADJ
amfbr-501	521	19	determinants	determinant	NOUN
amfbr-501	521	20	of	of	ADP
amfbr-501	521	21	analyst	analyst	NOUN
amfbr-501	521	22	ratings	rating	NOUN
amfbr-501	521	23	of	of	ADP
amfbr-501	521	24	corporate	corporate	ADJ
amfbr-501	521	25	disclosures	disclosure	NOUN
amfbr-501	521	26	.	.	PUNCT
amfbr-501	522	1	journal	journal	NOUN
amfbr-501	522	2	of	of	ADP
amfbr-501	522	3	accounting	accounting	NOUN
amfbr-501	522	4	research	research	NOUN
amfbr-501	522	5	,	,	PUNCT
amfbr-501	522	6	246	246	NUM
amfbr-501	522	7	-	-	SYM
amfbr-501	522	8	271	271	NUM
amfbr-501	522	9	.	.	PUNCT
amfbr-501	523	1	lev	lev	PROPN
amfbr-501	523	2	,	,	PUNCT
amfbr-501	523	3	b.	b.	PROPN
amfbr-501	523	4	&	&	CCONJ
amfbr-501	523	5	zarowin	zarowin	PROPN
amfbr-501	523	6	,	,	PUNCT
amfbr-501	523	7	p.	p.	PROPN
amfbr-501	523	8	(	(	PUNCT
amfbr-501	523	9	1999).the	1999).the	DET
amfbr-501	523	10	boundaries	boundary	NOUN
amfbr-501	523	11	of	of	ADP
amfbr-501	523	12	financial	financial	ADJ
amfbr-501	523	13	reporting	reporting	NOUN
amfbr-501	523	14	and	and	CCONJ
amfbr-501	523	15	how	how	SCONJ
amfbr-501	523	16	to	to	PART
amfbr-501	523	17	extend	extend	VERB
amfbr-501	523	18	them	they	PRON
amfbr-501	523	19	.	.	PUNCT
amfbr-501	524	1	journal	journal	PROPN
amfbr-501	524	2	of	of	ADP
amfbr-501	524	3	accounting	accounting	NOUN
amfbr-501	524	4	research	research	NOUN
amfbr-501	524	5	,	,	PUNCT
amfbr-501	524	6	vol	vol	NOUN
amfbr-501	524	7	.	.	PROPN
amfbr-501	524	8	37	37	NUM
amfbr-501	524	9	no	no	NOUN
amfbr-501	524	10	.	.	NOUN
amfbr-501	524	11	2	2	NUM
amfbr-501	524	12	,	,	PUNCT
amfbr-501	524	13	pp	pp	ADJ
amfbr-501	524	14	.	.	PUNCT
amfbr-501	525	1	353	353	NUM
amfbr-501	525	2	-	-	SYM
amfbr-501	525	3	385	385	NUM
amfbr-501	525	4	.	.	PUNCT
amfbr-501	526	1	lipe	lipe	PROPN
amfbr-501	526	2	,	,	PUNCT
amfbr-501	526	3	r.	r.	PROPN
amfbr-501	526	4	(	(	PUNCT
amfbr-501	526	5	1990	1990	NUM
amfbr-501	526	6	)	)	PUNCT
amfbr-501	526	7	.	.	PUNCT
amfbr-501	527	1	the	the	DET
amfbr-501	527	2	relation	relation	NOUN
amfbr-501	527	3	between	between	ADP
amfbr-501	527	4	stock	stock	NOUN
amfbr-501	527	5	returns	return	NOUN
amfbr-501	527	6	and	and	CCONJ
amfbr-501	527	7	accounting	accounting	NOUN
amfbr-501	527	8	earnings	earning	NOUN
amfbr-501	527	9	given	give	VERB
amfbr-501	527	10	alternative	alternative	ADJ
amfbr-501	527	11	information	information	NOUN
amfbr-501	527	12	.	.	PUNCT
amfbr-501	528	1	the	the	DET
amfbr-501	528	2	accounting	accounting	NOUN
amfbr-501	528	3	review	review	NOUN
amfbr-501	528	4	,	,	PUNCT
amfbr-501	528	5	65	65	NUM
amfbr-501	528	6	(	(	PUNCT
amfbr-501	528	7	1	1	NUM
amfbr-501	528	8	)	)	PUNCT
amfbr-501	528	9	,	,	PUNCT
amfbr-501	528	10	1	1	NUM
amfbr-501	528	11	–	–	SYM
amfbr-501	528	12	23	23	NUM
amfbr-501	528	13	.	.	PUNCT
amfbr-501	529	1	marquardt	marquardt	PROPN
amfbr-501	529	2	,	,	PUNCT
amfbr-501	529	3	c.	c.	PROPN
amfbr-501	529	4	a.	a.	PROPN
amfbr-501	529	5	,	,	PUNCT
amfbr-501	529	6	&	&	CCONJ
amfbr-501	529	7	wiedman	wiedman	NOUN
amfbr-501	529	8	,	,	PUNCT
amfbr-501	529	9	c.	c.	PROPN
amfbr-501	529	10	i.	i.	PROPN
amfbr-501	529	11	(	(	PUNCT
amfbr-501	529	12	2004).the	2004).the	DET
amfbr-501	529	13	effect	effect	NOUN
amfbr-501	529	14	of	of	ADP
amfbr-501	529	15	earnings	earning	NOUN
amfbr-501	529	16	management	management	NOUN
amfbr-501	529	17	on	on	ADP
amfbr-501	529	18	the	the	DET
amfbr-501	529	19	value	value	NOUN
amfbr-501	529	20	relevance	relevance	NOUN
amfbr-501	529	21	of	of	ADP
amfbr-501	529	22	accounting	accounting	NOUN
amfbr-501	529	23	information	information	NOUN
amfbr-501	529	24	.	.	PUNCT
amfbr-501	530	1	journal	journal	NOUN
amfbr-501	530	2	of	of	ADP
amfbr-501	530	3	business	business	NOUN
amfbr-501	530	4	finance	finance	PROPN
amfbr-501	530	5	&	&	CCONJ
amfbr-501	530	6	accounting	accounting	PROPN
amfbr-501	530	7	,	,	PUNCT
amfbr-501	530	8	31(3&4	31(3&4	NUM
amfbr-501	530	9	)	)	PUNCT
amfbr-501	530	10	,	,	PUNCT
amfbr-501	530	11	297	297	NUM
amfbr-501	530	12	-	-	SYM
amfbr-501	530	13	332	332	NUM
amfbr-501	530	14	.	.	PUNCT
amfbr-501	531	1	miah	miah	PROPN
amfbr-501	531	2	,	,	PUNCT
amfbr-501	531	3	m.	m.	NOUN
amfbr-501	531	4	(	(	PUNCT
amfbr-501	531	5	(	(	PUNCT
amfbr-501	531	6	2012).).value	2012).).value	NUM
amfbr-501	531	7	relevance	relevance	NOUN
amfbr-501	531	8	of	of	ADP
amfbr-501	531	9	accounting	accounting	NOUN
amfbr-501	531	10	information	information	NOUN
amfbr-501	531	11	and	and	CCONJ
amfbr-501	531	12	stock	stock	NOUN
amfbr-501	531	13	market	market	NOUN
amfbr-501	531	14	vulnerability	vulnerability	NOUN
amfbr-501	531	15	a	a	DET
amfbr-501	531	16	study	study	NOUN
amfbr-501	531	17	on	on	ADP
amfbr-501	531	18	listed	list	VERB
amfbr-501	531	19	companies	company	NOUN
amfbr-501	531	20	in	in	ADP
amfbr-501	531	21	dhaka	dhaka	PROPN
amfbr-501	531	22	stock	stock	PROPN
amfbr-501	531	23	exchange	exchange	PROPN
amfbr-501	531	24	.	.	PUNCT
amfbr-501	532	1	international	international	ADJ
amfbr-501	532	2	journal	journal	PROPN
amfbr-501	532	3	of	of	ADP
amfbr-501	532	4	research	research	NOUN
amfbr-501	532	5	in	in	ADP
amfbr-501	532	6	commerce	commerce	NOUN
amfbr-501	532	7	and	and	CCONJ
amfbr-501	532	8	management	management	NOUN
amfbr-501	532	9	,	,	PUNCT
amfbr-501	532	10	3	3	NUM
amfbr-501	532	11	(	(	PUNCT
amfbr-501	532	12	4	4	NUM
amfbr-501	532	13	)	)	PUNCT
amfbr-501	532	14	,	,	PUNCT
amfbr-501	532	15	2426	2426	NUM
amfbr-501	532	16	.	.	PUNCT
amfbr-501	533	1	mingyi	mingyi	PROPN
amfbr-501	533	2	,	,	PUNCT
amfbr-501	533	3	h.	h.	PROPN
amfbr-501	533	4	(	(	PUNCT
amfbr-501	533	5	2000	2000	NUM
amfbr-501	533	6	)	)	PUNCT
amfbr-501	533	7	.	.	PUNCT
amfbr-501	534	1	accounting	accounting	NOUN
amfbr-501	534	2	standards	standard	NOUN
amfbr-501	534	3	and	and	CCONJ
amfbr-501	534	4	value	value	NOUN
amfbr-501	534	5	relevance	relevance	NOUN
amfbr-501	534	6	of	of	ADP
amfbr-501	534	7	financial	financial	ADJ
amfbr-501	534	8	statement	statement	NOUN
amfbr-501	534	9	:	:	PUNCT
amfbr-501	534	10	an	an	DET
amfbr-501	534	11	international	international	ADJ
amfbr-501	534	12	analysis.journal	analysis.journal	NOUN
amfbr-501	534	13	of	of	ADP
amfbr-501	534	14	accounting	account	VERB
amfbr-501	534	15	economic	economic	ADJ
amfbr-501	534	16	30:401	30:401	NUM
amfbr-501	534	17	-	-	SYM
amfbr-501	534	18	20	20	NUM
amfbr-501	534	19	.	.	PUNCT
amfbr-501	535	1	muhammed	muhamme	VERB
amfbr-501	535	2	,	,	PUNCT
amfbr-501	535	3	m.	m.	NOUN
amfbr-501	535	4	o.	o.	PROPN
amfbr-501	535	5	(	(	PUNCT
amfbr-501	535	6	2014d	2014d	NUM
amfbr-501	535	7	)	)	PUNCT
amfbr-501	535	8	.	.	PUNCT
amfbr-501	536	1	oil	oil	NOUN
amfbr-501	536	2	price	price	NOUN
amfbr-501	536	3	shock	shock	NOUN
amfbr-501	536	4	and	and	CCONJ
amfbr-501	536	5	macroeconomic	macroeconomic	ADJ
amfbr-501	536	6	activities	activity	NOUN
amfbr-501	536	7	in	in	ADP
amfbr-501	536	8	nigeria.international	nigeria.international	ADJ
amfbr-501	536	9	research	research	NOUN
amfbr-501	536	10	journal	journal	NOUN
amfbr-501	536	11	of	of	ADP
amfbr-501	536	12	finance	finance	NOUN
amfbr-501	536	13	and	and	CCONJ
amfbr-501	536	14	economics	economic	NOUN
amfbr-501	536	15	issue	issue	NOUN
amfbr-501	536	16	(	(	PUNCT
amfbr-501	536	17	3	3	NUM
amfbr-501	536	18	)	)	PUNCT
amfbr-501	536	19	.	.	PUNCT
amfbr-501	537	1	oecd	oecd	PROPN
amfbr-501	537	2	.	.	PUNCT
amfbr-501	538	1	(	(	PUNCT
amfbr-501	538	2	2002	2002	NUM
amfbr-501	538	3	)	)	PUNCT
amfbr-501	538	4	.	.	PUNCT
amfbr-501	539	1	glossary	glossary	NOUN
amfbr-501	539	2	of	of	ADP
amfbr-501	539	3	key	key	ADJ
amfbr-501	539	4	terms	term	NOUN
amfbr-501	539	5	in	in	ADP
amfbr-501	539	6	evaluation	evaluation	NOUN
amfbr-501	539	7	and	and	CCONJ
amfbr-501	539	8	results	result	NOUN
amfbr-501	539	9	based	base	VERB
amfbr-501	539	10	management	management	NOUN
amfbr-501	539	11	.	.	PUNCT
amfbr-501	540	1	development	development	NOUN
amfbr-501	540	2	co	co	NOUN
amfbr-501	540	3	-	-	NOUN
amfbr-501	540	4	operation	operation	NOUN
amfbr-501	540	5	directorate	directorate	NOUN
amfbr-501	540	6	,	,	PUNCT
amfbr-501	540	7	oecd	oecd	PROPN
amfbr-501	540	8	publications	publication	NOUN
amfbr-501	540	9	,	,	PUNCT
amfbr-501	540	10	paris	paris	PROPN
amfbr-501	540	11	.	.	PUNCT
amfbr-501	541	1	olawale	olawale	PROPN
amfbr-501	541	2	,	,	PUNCT
amfbr-501	541	3	l.	l.	PROPN
amfbr-501	541	4	s.	s.	PROPN
amfbr-501	541	5	(	(	PUNCT
amfbr-501	541	6	2014	2014	NUM
amfbr-501	541	7	)	)	PUNCT
amfbr-501	541	8	.	.	PUNCT
amfbr-501	542	1	international	international	ADJ
amfbr-501	542	2	financial	financial	ADJ
amfbr-501	542	3	reporting	reporting	NOUN
amfbr-501	542	4	standard	standard	ADJ
amfbr-501	542	5	adoption	adoption	NOUN
amfbr-501	542	6	and	and	CCONJ
amfbr-501	542	7	banks	bank	NOUN
amfbr-501	542	8	performance	performance	NOUN
amfbr-501	542	9	in	in	ADP
amfbr-501	542	10	nigeria.retrieved	nigeria.retrieve	VERB
amfbr-501	542	11	from	from	ADP
amfbr-501	542	12	http://ssrn.com/abstract=2513212	http://ssrn.com/abstract=2513212	PROPN
amfbr-501	542	13	.	.	PUNCT
amfbr-501	543	1	olugbenga	olugbenga	PROPN
amfbr-501	543	2	,	,	PUNCT
amfbr-501	543	3	a	a	PRON
amfbr-501	543	4	&	&	CCONJ
amfbr-501	543	5	oyerinde	oyerinde	ADJ
amfbr-501	543	6	,	,	PUNCT
amfbr-501	543	7	a.	a.	NOUN
amfbr-501	543	8	(	(	PUNCT
amfbr-501	543	9	2014	2014	NUM
amfbr-501	543	10	)	)	PUNCT
amfbr-501	543	11	.	.	PUNCT
amfbr-501	544	1	the	the	DET
amfbr-501	544	2	relationship	relationship	NOUN
amfbr-501	544	3	between	between	ADP
amfbr-501	544	4	financial	financial	ADJ
amfbr-501	544	5	accounting	accounting	NOUN
amfbr-501	544	6	information	information	NOUN
amfbr-501	544	7	and	and	CCONJ
amfbr-501	544	8	market	market	NOUN
amfbr-501	544	9	values	value	NOUN
amfbr-501	544	10	of	of	ADP
amfbr-501	544	11	quoted	quote	VERB
amfbr-501	544	12	firms	firm	NOUN
amfbr-501	544	13	in	in	ADP
amfbr-501	544	14	nigeria	nigeria	PROPN
amfbr-501	544	15	.	.	PUNCT
amfbr-501	545	1	global	global	ADJ
amfbr-501	545	2	journal	journal	PROPN
amfbr-501	545	3	of	of	ADP
amfbr-501	545	4	contemporary	contemporary	ADJ
amfbr-501	545	5	research	research	NOUN
amfbr-501	545	6	in	in	ADP
amfbr-501	545	7	accounting	accounting	NOUN
amfbr-501	545	8	,	,	PUNCT
amfbr-501	545	9	auditing	auditing	NOUN
amfbr-501	545	10	and	and	CCONJ
amfbr-501	545	11	business	business	NOUN
amfbr-501	545	12	ethics	ethic	NOUN
amfbr-501	545	13	(	(	PUNCT
amfbr-501	545	14	gjcra	gjcra	PROPN
amfbr-501	545	15	)	)	PUNCT
amfbr-501	545	16	,	,	PUNCT
amfbr-501	545	17	1	1	X
amfbr-501	545	18	.	.	X
amfbr-501	545	19	olugbenga	olugbenga	PROPN
amfbr-501	545	20	,	,	PUNCT
amfbr-501	545	21	a	a	PRON
amfbr-501	545	22	&	&	CCONJ
amfbr-501	545	23	oyerinde	oyerinde	ADJ
amfbr-501	545	24	,	,	PUNCT
amfbr-501	545	25	a.	a.	NOUN
amfbr-501	545	26	(	(	PUNCT
amfbr-501	545	27	2014	2014	NUM
amfbr-501	545	28	)	)	PUNCT
amfbr-501	545	29	.	.	PUNCT
amfbr-501	546	1	value	value	NOUN
amfbr-501	546	2	relevance	relevance	NOUN
amfbr-501	546	3	of	of	ADP
amfbr-501	546	4	financial	financial	ADJ
amfbr-501	546	5	accounting	accounting	NOUN
amfbr-501	546	6	information	information	NOUN
amfbr-501	546	7	of	of	ADP
amfbr-501	546	8	quoted	quote	VERB
amfbr-501	546	9	companies	company	NOUN
amfbr-501	546	10	in	in	ADP
amfbr-501	546	11	nigeria	nigeria	PROPN
amfbr-501	546	12	:	:	PUNCT
amfbr-501	546	13	a	a	DET
amfbr-501	546	14	trend	trend	NOUN
amfbr-501	546	15	analysis	analysis	NOUN
amfbr-501	546	16	.	.	PUNCT
amfbr-501	547	1	research	research	NOUN
amfbr-501	547	2	journal	journal	PROPN
amfbr-501	547	3	of	of	ADP
amfbr-501	547	4	finance	finance	NOUN
amfbr-501	547	5	and	and	CCONJ
amfbr-501	547	6	accounting	accounting	NOUN
amfbr-501	547	7	,	,	PUNCT
amfbr-501	547	8	5(8	5(8	NUM
amfbr-501	547	9	)	)	PUNCT
amfbr-501	547	10	.	.	PUNCT
amfbr-501	548	1	olugbenga	olugbenga	PROPN
amfbr-501	548	2	,	,	PUNCT
amfbr-501	548	3	a.	a.	NOUN
amfbr-501	548	4	a.	a.	PROPN
amfbr-501	548	5	,	,	PUNCT
amfbr-501	548	6	&	&	CCONJ
amfbr-501	548	7	atanda	atanda	NOUN
amfbr-501	548	8	,	,	PUNCT
amfbr-501	548	9	o.	o.	NOUN
amfbr-501	548	10	a.	a.	NOUN
amfbr-501	548	11	(	(	PUNCT
amfbr-501	548	12	2014	2014	NUM
amfbr-501	548	13	)	)	PUNCT
amfbr-501	548	14	.	.	PUNCT
amfbr-501	549	1	the	the	DET
amfbr-501	549	2	relationship	relationship	NOUN
amfbr-501	549	3	between	between	ADP
amfbr-501	549	4	financial	financial	ADJ
amfbr-501	549	5	accounting	accounting	NOUN
amfbr-501	549	6	information	information	NOUN
amfbr-501	549	7	and	and	CCONJ
amfbr-501	549	8	market	market	NOUN
amfbr-501	549	9	values	value	NOUN
amfbr-501	549	10	of	of	ADP
amfbr-501	549	11	quoted	quote	VERB
amfbr-501	549	12	firms	firm	NOUN
amfbr-501	549	13	in	in	ADP
amfbr-501	549	14	nigeria	nigeria	PROPN
amfbr-501	549	15	.	.	PUNCT
amfbr-501	550	1	global	global	ADJ
amfbr-501	550	2	journal	journal	PROPN
amfbr-501	550	3	of	of	ADP
amfbr-501	550	4	contemporary	contemporary	ADJ
amfbr-501	550	5	research	research	NOUN
amfbr-501	550	6	in	in	ADP
amfbr-501	550	7	accounting	accounting	NOUN
amfbr-501	550	8	,	,	PUNCT
amfbr-501	550	9	auditing	audit	VERB
amfbr-501	550	10	andbusiness	andbusiness	NOUN
amfbr-501	550	11	ethics	ethic	NOUN
amfbr-501	550	12	(	(	PUNCT
amfbr-501	550	13	gjcra),1(1	gjcra),1(1	ADJ
amfbr-501	550	14	)	)	PUNCT
amfbr-501	550	15	,	,	PUNCT
amfbr-501	550	16	22	22	NUM
amfbr-501	550	17	-39	-39	PROPN
amfbr-501	550	18	.	.	PUNCT
amfbr-501	551	1	omoye	omoye	PROPN
amfbr-501	551	2	,	,	PUNCT
amfbr-501	551	3	a.	a.	PROPN
amfbr-501	551	4	s.	s.	PROPN
amfbr-501	551	5	&	&	CCONJ
amfbr-501	551	6	eriki	eriki	PROPN
amfbr-501	551	7	,	,	PUNCT
amfbr-501	551	8	p.	p.	PROPN
amfbr-501	551	9	o.	o.	PROPN
amfbr-501	551	10	(	(	PUNCT
amfbr-501	551	11	2014	2014	NUM
amfbr-501	551	12	)	)	PUNCT
amfbr-501	551	13	.	.	PUNCT
amfbr-501	552	1	corporate	corporate	ADJ
amfbr-501	552	2	governance	governance	NOUN
amfbr-501	552	3	determinants	determinant	NOUN
amfbr-501	552	4	of	of	ADP
amfbr-501	552	5	earnings	earning	NOUN
amfbr-501	552	6	management	management	NOUN
amfbr-501	552	7	:	:	PUNCT
amfbr-501	552	8	evidence	evidence	NOUN
amfbr-501	552	9	from	from	ADP
amfbr-501	552	10	nigerian	nigerian	ADJ
amfbr-501	552	11	quoted	quote	VERB
amfbr-501	552	12	companies	company	NOUN
amfbr-501	552	13	.	.	PUNCT
amfbr-501	553	1	mediterranean	mediterranean	PROPN
amfbr-501	553	2	journal	journal	PROPN
amfbr-501	553	3	of	of	ADP
amfbr-501	553	4	social	social	ADJ
amfbr-501	553	5	sciences.5	sciences.5	PROPN
amfbr-501	553	6	(	(	PUNCT
amfbr-501	553	7	23	23	NUM
amfbr-501	553	8	)	)	PUNCT
amfbr-501	553	9	553	553	NUM
amfbr-501	553	10	–	–	PUNCT
amfbr-501	553	11	564	564	NUM
amfbr-501	553	12	.	.	PUNCT
amfbr-501	554	1	130	130	NUM
amfbr-501	554	2	oshodin	oshodin	NOUN
amfbr-501	554	3	,	,	PUNCT
amfbr-501	554	4	e.	e.	PROPN
amfbr-501	554	5	,	,	PUNCT
amfbr-501	554	6	&	&	CCONJ
amfbr-501	554	7	mgbame	mgbame	PROPN
amfbr-501	554	8	,	,	PUNCT
amfbr-501	554	9	c.o	c.o	PROPN
amfbr-501	554	10	.	.	PROPN
amfbr-501	555	1	(	(	PUNCT
amfbr-501	555	2	2014).the	2014).the	DET
amfbr-501	555	3	comparative	comparative	ADJ
amfbr-501	555	4	study	study	NOUN
amfbr-501	555	5	of	of	ADP
amfbr-501	555	6	value	value	NOUN
amfbr-501	555	7	relevance	relevance	NOUN
amfbr-501	555	8	of	of	ADP
amfbr-501	555	9	financial	financial	ADJ
amfbr-501	555	10	information	information	NOUN
amfbr-501	555	11	in	in	ADP
amfbr-501	555	12	the	the	DET
amfbr-501	555	13	nigeria	nigeria	PROPN
amfbr-501	555	14	banking	banking	PROPN
amfbr-501	555	15	and	and	CCONJ
amfbr-501	555	16	petroleum	petroleum	NOUN
amfbr-501	555	17	sectors.journal	sectors.journal	PROPN
amfbr-501	555	18	of	of	ADP
amfbr-501	555	19	business	business	NOUN
amfbr-501	555	20	studies	study	NOUN
amfbr-501	555	21	quarterly	quarterly	ADJ
amfbr-501	555	22	vol	vol	NOUN
amfbr-501	555	23	.	.	PROPN
amfbr-501	556	1	6	6	NUM
amfbr-501	556	2	,	,	PUNCT
amfbr-501	556	3	no	no	INTJ
amfbr-501	556	4	.	.	NOUN
amfbr-501	556	5	1	1	NUM
amfbr-501	556	6	oyerinde	oyerinde	ADV
amfbr-501	556	7	,	,	PUNCT
amfbr-501	556	8	d.	d.	PROPN
amfbr-501	556	9	t.	t.	PROPN
amfbr-501	556	10	(	(	PUNCT
amfbr-501	557	1	2009).value	2009).value	NUM
amfbr-501	557	2	relevance	relevance	NOUN
amfbr-501	557	3	of	of	ADP
amfbr-501	557	4	accounting	account	VERB
amfbr-501	557	5	information	information	NOUN
amfbr-501	557	6	in	in	ADP
amfbr-501	557	7	emerging	emerge	VERB
amfbr-501	557	8	stock	stock	NOUN
amfbr-501	557	9	market	market	NOUN
amfbr-501	557	10	in	in	ADP
amfbr-501	557	11	nigeria.proceeding	nigeria.proceeding	PROPN
amfbr-501	557	12	of	of	ADP
amfbr-501	557	13	the	the	DET
amfbr-501	557	14	10th	10th	ADJ
amfbr-501	557	15	annual	annual	ADJ
amfbr-501	557	16	international	international	ADJ
amfbr-501	557	17	conference.international	conference.international	PROPN
amfbr-501	557	18	academy	academy	NOUN
amfbr-501	557	19	of	of	ADP
amfbr-501	557	20	african	african	ADJ
amfbr-501	557	21	business	business	NOUN
amfbr-501	557	22	and	and	CCONJ
amfbr-501	557	23	development	development	NOUN
amfbr-501	557	24	(	(	PUNCT
amfbr-501	557	25	iaabd	iaabd	NOUN
amfbr-501	557	26	)	)	PUNCT
amfbr-501	557	27	,	,	PUNCT
amfbr-501	557	28	uganda	uganda	PROPN
amfbr-501	557	29	.	.	PUNCT
amfbr-501	558	1	pathirawasam	pathirawasam	PROPN
amfbr-501	558	2	,	,	PUNCT
amfbr-501	558	3	c.	c.	PROPN
amfbr-501	558	4	(	(	PUNCT
amfbr-501	558	5	2010	2010	NUM
amfbr-501	558	6	)	)	PUNCT
amfbr-501	558	7	.	.	PUNCT
amfbr-501	559	1	value	value	NOUN
amfbr-501	559	2	relevance	relevance	NOUN
amfbr-501	559	3	of	of	ADP
amfbr-501	559	4	accounting	accounting	NOUN
amfbr-501	559	5	information	information	NOUN
amfbr-501	559	6	:	:	PUNCT
amfbr-501	559	7	evidence	evidence	NOUN
amfbr-501	559	8	from	from	ADP
amfbr-501	559	9	sri	sri	PROPN
amfbr-501	559	10	lanka	lanka	PROPN
amfbr-501	559	11	.	.	PUNCT
amfbr-501	560	1	international	international	ADJ
amfbr-501	560	2	journal	journal	PROPN
amfbr-501	560	3	of	of	ADP
amfbr-501	560	4	research	research	NOUN
amfbr-501	560	5	in	in	ADP
amfbr-501	560	6	commerce	commerce	PROPN
amfbr-501	560	7	&	&	CCONJ
amfbr-501	560	8	management	management	PROPN
amfbr-501	560	9	,	,	PUNCT
amfbr-501	560	10	8(1	8(1	NOUN
amfbr-501	560	11	)	)	PUNCT
amfbr-501	560	12	,	,	PUNCT
amfbr-501	560	13	13	13	NUM
amfbr-501	560	14	-	-	SYM
amfbr-501	560	15	20	20	NUM
amfbr-501	560	16	.	.	PUNCT
amfbr-501	561	1	quintus	quintus	PROPN
amfbr-501	561	2	,	,	PUNCT
amfbr-501	561	3	v.	v.	PROPN
amfbr-501	561	4	(	(	PUNCT
amfbr-501	561	5	2007).the	2007).the	ADJ
amfbr-501	561	6	conceptual	conceptual	ADJ
amfbr-501	561	7	framework	framework	NOUN
amfbr-501	561	8	,	,	PUNCT
amfbr-501	561	9	accounting	accounting	NOUN
amfbr-501	561	10	principles	principle	NOUN
amfbr-501	561	11	and	and	CCONJ
amfbr-501	561	12	what	what	PRON
amfbr-501	561	13	we	we	PRON
amfbr-501	561	14	believe	believe	VERB
amfbr-501	561	15	is	be	AUX
amfbr-501	561	16	true	true	ADJ
amfbr-501	561	17	.	.	PUNCT
amfbr-501	562	1	accountancy	accountancy	PROPN
amfbr-501	562	2	sa;accounting	sa;accounting	PROPN
amfbr-501	562	3	&	&	CCONJ
amfbr-501	562	4	tax	tax	NOUN
amfbr-501	562	5	periodicals	periodical	NOUN
amfbr-501	562	6	,	,	PUNCT
amfbr-501	562	7	30	30	NUM
amfbr-501	562	8	-	-	SYM
amfbr-501	562	9	33	33	NUM
amfbr-501	562	10	.	.	PUNCT
amfbr-501	563	1	ragab	ragab	VERB
amfbr-501	563	2	,	,	PUNCT
amfbr-501	563	3	a.	a.	NOUN
amfbr-501	563	4	a.	a.	PROPN
amfbr-501	563	5	&	&	CCONJ
amfbr-501	563	6	omran	omran	PROPN
amfbr-501	563	7	,	,	PUNCT
amfbr-501	563	8	m.	m.	NOUN
amfbr-501	563	9	m.	m.	NOUN
amfbr-501	563	10	(	(	PUNCT
amfbr-501	563	11	2006).accounting	2006).accounting	NOUN
amfbr-501	563	12	information	information	NOUN
amfbr-501	563	13	,	,	PUNCT
amfbr-501	563	14	value	value	NOUN
amfbr-501	563	15	relevance	relevance	NOUN
amfbr-501	563	16	,	,	PUNCT
amfbr-501	563	17	and	and	CCONJ
amfbr-501	563	18	investors	investor	NOUN
amfbr-501	563	19	’	’	PART
amfbr-501	563	20	behavior	behavior	NOUN
amfbr-501	563	21	in	in	ADP
amfbr-501	563	22	the	the	DET
amfbr-501	563	23	egyptian	egyptian	ADJ
amfbr-501	563	24	equity	equity	NOUN
amfbr-501	563	25	market	market	NOUN
amfbr-501	563	26	.	.	PUNCT
amfbr-501	564	1	review	review	NOUN
amfbr-501	564	2	of	of	ADP
amfbr-501	564	3	accounting	accounting	NOUN
amfbr-501	564	4	and	and	CCONJ
amfbr-501	564	5	finance	finance	NOUN
amfbr-501	564	6	.	.	PUNCT
amfbr-501	565	1	5	5	NUM
amfbr-501	565	2	,	,	PUNCT
amfbr-501	565	3	3	3	NUM
amfbr-501	565	4	,	,	PUNCT
amfbr-501	565	5	279	279	NUM
amfbr-501	565	6	–	–	SYM
amfbr-501	565	7	297	297	NUM
amfbr-501	565	8	.	.	PUNCT
amfbr-501	566	1	ronen	ronen	PROPN
amfbr-501	566	2	,	,	PUNCT
amfbr-501	566	3	j.	j.	PROPN
amfbr-501	566	4	&	&	CCONJ
amfbr-501	566	5	yaari	yaari	PROPN
amfbr-501	566	6	,	,	PUNCT
amfbr-501	566	7	v.	v.	PROPN
amfbr-501	566	8	(	(	PUNCT
amfbr-501	566	9	2008	2008	NUM
amfbr-501	566	10	)	)	PUNCT
amfbr-501	566	11	.	.	PUNCT
amfbr-501	567	1	earnings	earning	NOUN
amfbr-501	567	2	management	management	NOUN
amfbr-501	567	3	:	:	PUNCT
amfbr-501	567	4	emerging	emerge	VERB
amfbr-501	567	5	insights	insight	NOUN
amfbr-501	567	6	in	in	ADP
amfbr-501	567	7	theory	theory	NOUN
amfbr-501	567	8	,	,	PUNCT
amfbr-501	567	9	practice	practice	NOUN
amfbr-501	567	10	,	,	PUNCT
amfbr-501	567	11	and	and	CCONJ
amfbr-501	567	12	research.springer	research.springer	NOUN
amfbr-501	567	13	,	,	PUNCT
amfbr-501	567	14	new	new	PROPN
amfbr-501	567	15	york	york	PROPN
amfbr-501	567	16	,	,	PUNCT
amfbr-501	567	17	isbn	isbn	ADJ
amfbr-501	567	18	978	978	NUM
amfbr-501	567	19	-	-	SYM
amfbr-501	567	20	0	0	NUM
amfbr-501	567	21	-	-	PUNCT
amfbr-501	567	22	387	387	NUM
amfbr-501	567	23	-	-	PUNCT
amfbr-501	567	24	25769	25769	NUM
amfbr-501	567	25	-	-	SYM
amfbr-501	567	26	3	3	NUM
amfbr-501	567	27	.	.	PUNCT
amfbr-501	568	1	http://ssrn.com/abstract=2513212	http://ssrn.com/abstract=2513212	NOUN
amfbr-501	568	2	copyright	copyright	NOUN
amfbr-501	568	3	©	©	PROPN
amfbr-501	568	4	cc	cc	PROPN
amfbr-501	568	5	-	-	PUNCT
amfbr-501	568	6	by	by	ADP
amfbr-501	568	7	-	-	PUNCT
amfbr-501	568	8	nc	nc	PROPN
amfbr-501	568	9	2020	2020	NUM
amfbr-501	568	10	,	,	PUNCT
amfbr-501	568	11	cribfb	cribfb	PROPN
amfbr-501	568	12	|	|	ADV
amfbr-501	568	13	amfbr	amfbr	ADJ
amfbr-501	568	14	www.cribfb.com/journal/index.php/amfbr	www.cribfb.com/journal/index.php/amfbr	PROPN
amfbr-501	568	15	american	american	PROPN
amfbr-501	568	16	finance	finance	PROPN
amfbr-501	568	17	&	&	CCONJ
amfbr-501	568	18	banking	banking	PROPN
amfbr-501	568	19	review	review	PROPN
amfbr-501	568	20	vol	vol	NOUN
amfbr-501	568	21	.	.	PROPN
amfbr-501	569	1	5	5	NUM
amfbr-501	569	2	,	,	PUNCT
amfbr-501	569	3	no	no	INTJ
amfbr-501	569	4	.	.	NOUN
amfbr-501	569	5	1	1	NUM
amfbr-501	569	6	;	;	PUNCT
amfbr-501	569	7	2020	2020	NUM
amfbr-501	569	8	16	16	NUM
amfbr-501	569	9	shamki	shamki	NOUN
amfbr-501	569	10	,	,	PUNCT
amfbr-501	569	11	d.	d.	PROPN
amfbr-501	569	12	,	,	PUNCT
amfbr-501	569	13	&	&	CCONJ
amfbr-501	569	14	raman	raman	PROPN
amfbr-501	569	15	,	,	PUNCT
amfbr-501	569	16	a.	a.	NOUN
amfbr-501	569	17	a.	a.	NOUN
amfbr-501	569	18	(	(	PUNCT
amfbr-501	569	19	2012	2012	NUM
amfbr-501	569	20	)	)	PUNCT
amfbr-501	569	21	.	.	PUNCT
amfbr-501	570	1	value	value	NOUN
amfbr-501	570	2	relevance	relevance	NOUN
amfbr-501	570	3	of	of	ADP
amfbr-501	570	4	earnings	earning	NOUN
amfbr-501	570	5	and	and	CCONJ
amfbr-501	570	6	book	book	NOUN
amfbr-501	570	7	value	value	NOUN
amfbr-501	570	8	:	:	PUNCT
amfbr-501	570	9	evidence	evidence	NOUN
amfbr-501	570	10	from	from	ADP
amfbr-501	570	11	jordan	jordan	PROPN
amfbr-501	570	12	.	.	PUNCT
amfbr-501	571	1	international	international	ADJ
amfbr-501	571	2	journal	journal	PROPN
amfbr-501	571	3	of	of	ADP
amfbr-501	571	4	business	business	NOUN
amfbr-501	571	5	and	and	CCONJ
amfbr-501	571	6	management	management	NOUN
amfbr-501	571	7	,	,	PUNCT
amfbr-501	571	8	7(3	7(3	NUM
amfbr-501	571	9	)	)	PUNCT
amfbr-501	571	10	,	,	PUNCT
amfbr-501	571	11	133	133	NUM
amfbr-501	571	12	-	-	SYM
amfbr-501	571	13	141	141	NUM
amfbr-501	571	14	.	.	PUNCT
amfbr-501	572	1	sharma	sharma	PROPN
amfbr-501	572	2	,	,	PUNCT
amfbr-501	572	3	n.	n.	NOUN
amfbr-501	572	4	(	(	PUNCT
amfbr-501	572	5	2013	2013	NUM
amfbr-501	572	6	)	)	PUNCT
amfbr-501	572	7	.	.	PUNCT
amfbr-501	573	1	theoretical	theoretical	ADJ
amfbr-501	573	2	framework	framework	NOUN
amfbr-501	573	3	for	for	ADP
amfbr-501	573	4	corporate	corporate	ADJ
amfbr-501	573	5	disclosure	disclosure	NOUN
amfbr-501	573	6	research.asian	research.asian	ADJ
amfbr-501	573	7	journal	journal	NOUN
amfbr-501	573	8	of	of	ADP
amfbr-501	573	9	finance	finance	PROPN
amfbr-501	573	10	&	&	CCONJ
amfbr-501	573	11	accounting	accounting	PROPN
amfbr-501	573	12	.	.	PUNCT
amfbr-501	574	1	5(1	5(1	NUM
amfbr-501	574	2	)	)	PUNCT
amfbr-501	574	3	,	,	PUNCT
amfbr-501	574	4	183196	183196	NUM
amfbr-501	574	5	shehzad	shehzad	PROPN
amfbr-501	574	6	,	,	PUNCT
amfbr-501	574	7	k.	k.	PROPN
amfbr-501	574	8	,	,	PUNCT
amfbr-501	574	9	&	&	CCONJ
amfbr-501	574	10	ismail	ismail	PROPN
amfbr-501	574	11	,	,	PUNCT
amfbr-501	574	12	a.	a.	NOUN
amfbr-501	574	13	(	(	PUNCT
amfbr-501	574	14	2014	2014	NUM
amfbr-501	574	15	)	)	PUNCT
amfbr-501	574	16	.	.	PUNCT
amfbr-501	575	1	value	value	NOUN
amfbr-501	575	2	relevance	relevance	NOUN
amfbr-501	575	3	of	of	ADP
amfbr-501	575	4	accounting	accounting	NOUN
amfbr-501	575	5	information	information	NOUN
amfbr-501	575	6	and	and	CCONJ
amfbr-501	575	7	its	its	PRON
amfbr-501	575	8	impact	impact	NOUN
amfbr-501	575	9	on	on	ADP
amfbr-501	575	10	stock	stock	NOUN
amfbr-501	575	11	prices	price	NOUN
amfbr-501	575	12	:	:	PUNCT
amfbr-501	575	13	case	case	NOUN
amfbr-501	575	14	study	study	NOUN
amfbr-501	575	15	of	of	ADP
amfbr-501	575	16	listed	list	VERB
amfbr-501	575	17	banks	bank	NOUN
amfbr-501	575	18	at	at	ADP
amfbr-501	575	19	karachi	karachi	PROPN
amfbr-501	575	20	stock	stock	PROPN
amfbr-501	575	21	exchange	exchange	PROPN
amfbr-501	575	22	.	.	PUNCT
amfbr-501	576	1	journal	journal	NOUN
amfbr-501	576	2	of	of	ADP
amfbr-501	576	3	economic	economic	ADJ
amfbr-501	576	4	info	info	NOUN
amfbr-501	576	5	,	,	PUNCT
amfbr-501	576	6	3(1	3(1	NUM
amfbr-501	576	7	)	)	PUNCT
amfbr-501	576	8	,	,	PUNCT
amfbr-501	576	9	40	40	NUM
amfbr-501	576	10	-	-	SYM
amfbr-501	576	11	48	48	NUM
amfbr-501	576	12	,	,	PUNCT
amfbr-501	576	13	2014	2014	NUM
amfbr-501	576	14	sponholtz	sponholtz	ADJ
amfbr-501	576	15	,	,	PUNCT
amfbr-501	576	16	c.	c.	NOUN
amfbr-501	576	17	(	(	PUNCT
amfbr-501	576	18	2005	2005	NUM
amfbr-501	576	19	)	)	PUNCT
amfbr-501	576	20	.	.	PUNCT
amfbr-501	577	1	separating	separate	VERB
amfbr-501	577	2	the	the	DET
amfbr-501	577	3	stock	stock	NOUN
amfbr-501	577	4	market	market	NOUN
amfbr-501	577	5	’s	’s	PART
amfbr-501	577	6	reaction	reaction	NOUN
amfbr-501	577	7	to	to	ADP
amfbr-501	577	8	simultaneous	simultaneous	ADJ
amfbr-501	577	9	dividend	dividend	NOUN
amfbr-501	577	10	and	and	CCONJ
amfbr-501	577	11	earnings.university	earnings.university	NOUN
amfbr-501	577	12	of	of	ADP
amfbr-501	577	13	aarhus	aarhus	PROPN
amfbr-501	577	14	,	,	PUNCT
amfbr-501	577	15	department	department	NOUN
amfbr-501	577	16	of	of	ADP
amfbr-501	577	17	management	management	NOUN
amfbr-501	577	18	denmark	denmark	PROPN
amfbr-501	577	19	issn	issn	PROPN
amfbr-501	577	20	1398	1398	NUM
amfbr-501	577	21	-	-	SYM
amfbr-501	577	22	6228	6228	NUM
amfbr-501	577	23	.	.	PUNCT
amfbr-501	578	1	taffler	taffler	PROPN
amfbr-501	578	2	,	,	PUNCT
amfbr-501	578	3	r.	r.	PROPN
amfbr-501	578	4	j.	j.	PROPN
amfbr-501	578	5	,	,	PUNCT
amfbr-501	578	6	lu	lu	PROPN
amfbr-501	578	7	,	,	PUNCT
amfbr-501	578	8	j.	j.	PROPN
amfbr-501	578	9	&	&	CCONJ
amfbr-501	578	10	kausar	kausar	PROPN
amfbr-501	578	11	,	,	PUNCT
amfbr-501	578	12	a.	a.	NOUN
amfbr-501	578	13	(	(	PUNCT
amfbr-501	578	14	2004	2004	NUM
amfbr-501	578	15	)	)	PUNCT
amfbr-501	578	16	.	.	PUNCT
amfbr-501	579	1	in	in	ADP
amfbr-501	579	2	denial	denial	NOUN
amfbr-501	579	3	:	:	PUNCT
amfbr-501	579	4	market	market	NOUN
amfbr-501	579	5	underreaction	underreaction	NOUN
amfbr-501	579	6	to	to	ADP
amfbr-501	579	7	going	go	VERB
amfbr-501	579	8	-	-	PUNCT
amfbr-501	579	9	concern	concern	NOUN
amfbr-501	579	10	audit	audit	NOUN
amfbr-501	579	11	report	report	NOUN
amfbr-501	579	12	disclosures	disclosure	NOUN
amfbr-501	579	13	.	.	PUNCT
amfbr-501	580	1	journal	journal	NOUN
amfbr-501	580	2	of	of	ADP
amfbr-501	580	3	accounting	accounting	NOUN
amfbr-501	580	4	and	and	CCONJ
amfbr-501	580	5	economics	economic	NOUN
amfbr-501	580	6	,	,	PUNCT
amfbr-501	580	7	38	38	NUM
amfbr-501	580	8	,	,	PUNCT
amfbr-501	580	9	263	263	NUM
amfbr-501	580	10	-	-	PUNCT
amfbr-501	580	11	296.s	296.s	NOUN
amfbr-501	580	12	.	.	PUNCT
amfbr-501	580	13	tsalavoutas.i	tsalavoutas.i	PROPN
amfbr-501	580	14	.	.	PROPN
amfbr-501	580	15	,	,	PUNCT
amfbr-501	580	16	andre	andre	PROPN
amfbr-501	580	17	,	,	PUNCT
amfbr-501	580	18	p.	p.	PROPN
amfbr-501	580	19	,	,	PUNCT
amfbr-501	580	20	&	&	CCONJ
amfbr-501	580	21	evans	evans	PROPN
amfbr-501	580	22	,	,	PUNCT
amfbr-501	580	23	l.	l.	PROPN
amfbr-501	580	24	(	(	PUNCT
amfbr-501	580	25	2012).the	2012).the	PRON
amfbr-501	580	26	transition	transition	NOUN
amfbr-501	580	27	to	to	ADP
amfbr-501	580	28	ifrs	ifrs	NOUN
amfbr-501	580	29	and	and	CCONJ
amfbr-501	580	30	the	the	DET
amfbr-501	580	31	value	value	NOUN
amfbr-501	580	32	relevance	relevance	NOUN
amfbr-501	580	33	of	of	ADP
amfbr-501	580	34	financial	financial	ADJ
amfbr-501	580	35	statements	statement	NOUN
amfbr-501	580	36	in	in	ADP
amfbr-501	580	37	greece.british	greece.british	ADJ
amfbr-501	580	38	accounting	accounting	NOUN
amfbr-501	580	39	review	review	NOUN
amfbr-501	580	40	,	,	PUNCT
amfbr-501	580	41	44	44	NUM
amfbr-501	580	42	(	(	PUNCT
amfbr-501	580	43	4	4	NUM
amfbr-501	580	44	)	)	PUNCT
amfbr-501	580	45	,	,	PUNCT
amfbr-501	580	46	262	262	NUM
amfbr-501	580	47	-	-	SYM
amfbr-501	580	48	277	277	NUM
amfbr-501	580	49	.	.	PUNCT
amfbr-501	581	1	uwalomwa	uwalomwa	PROPN
amfbr-501	581	2	u	u	PROPN
amfbr-501	581	3	,	,	PUNCT
amfbr-501	581	4	olowe	olowe	NOUN
amfbr-501	581	5	,	,	PUNCT
amfbr-501	581	6	o	o	PROPN
amfbr-501	581	7	&	&	CCONJ
amfbr-501	581	8	and	and	CCONJ
amfbr-501	581	9	agu	agu	PROPN
amfbr-501	581	10	g.	g.	PROPN
amfbr-501	581	11	(	(	PUNCT
amfbr-501	581	12	2012	2012	NUM
amfbr-501	581	13	)	)	PUNCT
amfbr-501	581	14	.	.	PUNCT
amfbr-501	582	1	an	an	DET
amfbr-501	582	2	assessment	assessment	NOUN
amfbr-501	582	3	of	of	ADP
amfbr-501	582	4	the	the	DET
amfbr-501	582	5	determinants	determinant	NOUN
amfbr-501	582	6	of	of	ADP
amfbr-501	582	7	share	share	NOUN
amfbr-501	582	8	price	price	NOUN
amfbr-501	582	9	in	in	ADP
amfbr-501	582	10	nigeria	nigeria	PROPN
amfbr-501	582	11	:	:	PUNCT
amfbr-501	582	12	a	a	DET
amfbr-501	582	13	study	study	NOUN
amfbr-501	582	14	of	of	ADP
amfbr-501	582	15	selected	select	VERB
amfbr-501	582	16	listed	list	VERB
amfbr-501	582	17	firms	firm	NOUN
amfbr-501	582	18	,	,	PUNCT
amfbr-501	582	19	actauniversitatisdanubius	actauniversitatisdanubius	NUM
amfbr-501	582	20	,	,	PUNCT
amfbr-501	582	21	8	8	NUM
amfbr-501	582	22	,	,	PUNCT
amfbr-501	582	23	78	78	NUM
amfbr-501	582	24	–	–	SYM
amfbr-501	582	25	88	88	NUM
amfbr-501	582	26	.	.	PUNCT
amfbr-501	583	1	vijitha	vijitha	PROPN
amfbr-501	583	2	,	,	PUNCT
amfbr-501	583	3	p.	p.	NOUN
amfbr-501	583	4	,	,	PUNCT
amfbr-501	583	5	&	&	CCONJ
amfbr-501	583	6	nimalathasan	nimalathasan	PROPN
amfbr-501	583	7	,	,	PUNCT
amfbr-501	583	8	b.	b.	PROPN
amfbr-501	583	9	(	(	PUNCT
amfbr-501	583	10	2014	2014	NUM
amfbr-501	583	11	)	)	PUNCT
amfbr-501	583	12	.	.	PUNCT
amfbr-501	584	1	value	value	NOUN
amfbr-501	584	2	relevance	relevance	NOUN
amfbr-501	584	3	of	of	ADP
amfbr-501	584	4	accounting	accounting	NOUN
amfbr-501	584	5	information	information	NOUN
amfbr-501	584	6	and	and	CCONJ
amfbr-501	584	7	share	share	NOUN
amfbr-501	584	8	price	price	NOUN
amfbr-501	584	9	:	:	PUNCT
amfbr-501	584	10	a	a	DET
amfbr-501	584	11	study	study	NOUN
amfbr-501	584	12	of	of	ADP
amfbr-501	584	13	listed	list	VERB
amfbr-501	584	14	manufacturing	manufacturing	NOUN
amfbr-501	584	15	companies	company	NOUN
amfbr-501	584	16	in	in	ADP
amfbr-501	584	17	sri	sri	PROPN
amfbr-501	584	18	lanka.merit	lanka.merit	PROPN
amfbr-501	584	19	research	research	NOUN
amfbr-501	584	20	journal	journal	NOUN
amfbr-501	584	21	of	of	ADP
amfbr-501	584	22	business	business	NOUN
amfbr-501	584	23	and	and	CCONJ
amfbr-501	584	24	management	management	NOUN
amfbr-501	584	25	vol	vol	NOUN
amfbr-501	584	26	.	.	PUNCT
amfbr-501	585	1	2(1	2(1	NUM
amfbr-501	585	2	)	)	PUNCT
amfbr-501	586	1	pp	pp	ADP
amfbr-501	586	2	.	.	PUNCT
amfbr-501	587	1	001	001	NUM
amfbr-501	587	2	-	-	PUNCT
amfbr-501	587	3	006	006	NUM
amfbr-501	587	4	.	.	PUNCT
amfbr-501	588	1	watts	watts	PROPN
amfbr-501	588	2	,	,	PUNCT
amfbr-501	588	3	r.l	r.l	PROPN
amfbr-501	588	4	.	.	PROPN
amfbr-501	588	5	&	&	CCONJ
amfbr-501	588	6	zimmerman	zimmerman	PROPN
amfbr-501	588	7	,	,	PUNCT
amfbr-501	588	8	j.l	j.l	PROPN
amfbr-501	588	9	.	.	PROPN
amfbr-501	588	10	(	(	PUNCT
amfbr-501	588	11	1986).positive	1986).positive	NUM
amfbr-501	588	12	accounting	accounting	NOUN
amfbr-501	588	13	theory	theory	NOUN
amfbr-501	588	14	.	.	PUNCT
amfbr-501	589	1	englewood	englewood	PROPN
amfbr-501	589	2	cliffs	cliffs	PROPN
amfbr-501	589	3	,	,	PUNCT
amfbr-501	589	4	n.j	n.j	PROPN
amfbr-501	589	5	.	.	PROPN
amfbr-501	589	6	:	:	PUNCT
amfbr-501	589	7	prenticehall	prenticehall	NOUN
amfbr-501	589	8	.	.	PUNCT
amfbr-501	590	1	copyrights	copyright	VERB
amfbr-501	590	2	copyright	copyright	NOUN
amfbr-501	590	3	for	for	ADP
amfbr-501	590	4	this	this	DET
amfbr-501	590	5	article	article	NOUN
amfbr-501	590	6	is	be	AUX
amfbr-501	590	7	retained	retain	VERB
amfbr-501	590	8	by	by	ADP
amfbr-501	590	9	the	the	DET
amfbr-501	590	10	author(s	author(s	PROPN
amfbr-501	590	11	)	)	PUNCT
amfbr-501	590	12	,	,	PUNCT
amfbr-501	590	13	with	with	ADP
amfbr-501	590	14	first	first	ADJ
amfbr-501	590	15	publication	publication	NOUN
amfbr-501	590	16	rights	right	NOUN
amfbr-501	590	17	granted	grant	VERB
amfbr-501	590	18	to	to	ADP
amfbr-501	590	19	the	the	DET
amfbr-501	590	20	journal	journal	NOUN
amfbr-501	590	21	.	.	PUNCT
amfbr-501	591	1	this	this	PRON
amfbr-501	591	2	is	be	AUX
amfbr-501	591	3	an	an	DET
amfbr-501	591	4	open	open	ADJ
amfbr-501	591	5	-	-	PUNCT
amfbr-501	591	6	access	access	NOUN
amfbr-501	591	7	article	article	NOUN
amfbr-501	591	8	distributed	distribute	VERB
amfbr-501	591	9	under	under	ADP
amfbr-501	591	10	the	the	DET
amfbr-501	591	11	terms	term	NOUN
amfbr-501	591	12	and	and	CCONJ
amfbr-501	591	13	conditions	condition	NOUN
amfbr-501	591	14	of	of	ADP
amfbr-501	591	15	the	the	DET
amfbr-501	591	16	creative	creative	ADJ
amfbr-501	591	17	commons	common	NOUN
amfbr-501	591	18	attribution	attribution	NOUN
amfbr-501	591	19	license	license	NOUN
amfbr-501	591	20	(	(	PUNCT
amfbr-501	591	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
amfbr-501	591	22	)	)	PUNCT
amfbr-501	591	23	.	.	PUNCT