id	sid	tid	token	lemma	pos
ajbmeb-1201	1	1	american	american	PROPN
ajbmeb-1201	1	2	journal	journal	PROPN
ajbmeb-1201	1	3	of	of	ADP
ajbmeb-1201	1	4	business	business	NOUN
ajbmeb-1201	1	5	management	management	NOUN
ajbmeb-1201	1	6	,	,	PUNCT
ajbmeb-1201	1	7	economics	economic	NOUN
ajbmeb-1201	1	8	and	and	CCONJ
ajbmeb-1201	1	9	banking	banking	NOUN
ajbmeb-1201	1	10	issn	issn	PROPN
ajbmeb-1201	1	11	(	(	PUNCT
ajbmeb-1201	1	12	e	e	NOUN
ajbmeb-1201	1	13	):	):	PUNCT
ajbmeb-1201	1	14	2832	2832	NUM
ajbmeb-1201	1	15	-	-	SYM
ajbmeb-1201	1	16	8078	8078	NUM
ajbmeb-1201	1	17	volume	volume	NOUN
ajbmeb-1201	1	18	16	16	NUM
ajbmeb-1201	1	19	,	,	PUNCT
ajbmeb-1201	1	20	|	|	ADV
ajbmeb-1201	1	21	sep	sep	PROPN
ajbmeb-1201	1	22	.	.	PROPN
ajbmeb-1201	1	23	,	,	PUNCT
ajbmeb-1201	1	24	2023	2023	NUM
ajbmeb-1201	1	25	p	p	NOUN
ajbmeb-1201	1	26	a	a	DET
ajbmeb-1201	1	27	g	g	NOUN
ajbmeb-1201	1	28	e	e	NOUN
ajbmeb-1201	1	29	|	|	ADV
ajbmeb-1201	1	30	82	82	NUM
ajbmeb-1201	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	1	32	a	a	DET
ajbmeb-1201	1	33	study	study	NOUN
ajbmeb-1201	1	34	of	of	ADP
ajbmeb-1201	1	35	the	the	DET
ajbmeb-1201	1	36	correlation	correlation	NOUN
ajbmeb-1201	1	37	between	between	ADP
ajbmeb-1201	1	38	accounting	accounting	NOUN
ajbmeb-1201	1	39	disclosure	disclosure	NOUN
ajbmeb-1201	1	40	and	and	CCONJ
ajbmeb-1201	1	41	financial	financial	ADJ
ajbmeb-1201	1	42	reporting	reporting	NOUN
ajbmeb-1201	1	43	quality	quality	NOUN
ajbmeb-1201	1	44	in	in	ADP
ajbmeb-1201	1	45	banks	bank	NOUN
ajbmeb-1201	1	46	registered	register	VERB
ajbmeb-1201	1	47	in	in	ADP
ajbmeb-1201	1	48	the	the	DET
ajbmeb-1201	1	49	iraqi	iraqi	ADJ
ajbmeb-1201	1	50	stock	stock	NOUN
ajbmeb-1201	1	51	market	market	NOUN
ajbmeb-1201	1	52	abboud	abboud	PROPN
ajbmeb-1201	1	53	jadaan	jadaan	PROPN
ajbmeb-1201	1	54	hamad	hamad	PROPN
ajbmeb-1201	1	55	iraq	iraq	PROPN
ajbmeb-1201	1	56	,	,	PUNCT
ajbmeb-1201	1	57	salahuddin	salahuddin	VERB
ajbmeb-1201	1	58	governorate	governorate	ADJ
ajbmeb-1201	1	59	office	office	NOUN
ajbmeb-1201	1	60	alhmadabwd390@gmail.com	alhmadabwd390@gmail.com	X
ajbmeb-1201	2	1	prof	prof	PROPN
ajbmeb-1201	2	2	.	.	PUNCT
ajbmeb-1201	3	1	dr	dr	PROPN
ajbmeb-1201	3	2	.	.	PROPN
ajbmeb-1201	3	3	emna	emna	PROPN
ajbmeb-1201	3	4	boumediene	boumediene	PROPN
ajbmeb-1201	3	5	manouba	manouba	PROPN
ajbmeb-1201	3	6	university	university	PROPN
ajbmeb-1201	3	7	,	,	PUNCT
ajbmeb-1201	3	8	tunisia	tunisia	PROPN
ajbmeb-1201	3	9	emna_doumediene@yahoo.fr	emna_doumediene@yahoo.fr	VERB
ajbmeb-1201	3	10	a	a	DET
ajbmeb-1201	3	11	b	b	PROPN
ajbmeb-1201	3	12	s	s	ADP
ajbmeb-1201	3	13	t	t	PROPN
ajbmeb-1201	3	14	r	r	NOUN
ajbmeb-1201	3	15	a	a	DET
ajbmeb-1201	3	16	c	c	NOUN
ajbmeb-1201	3	17	t	t	NOUN
ajbmeb-1201	3	18	k	k	X
ajbmeb-1201	3	19	e	e	PROPN
ajbmeb-1201	3	20	y	y	PROPN
ajbmeb-1201	3	21	w	w	NOUN
ajbmeb-1201	3	22	o	o	NOUN
ajbmeb-1201	3	23	r	r	NOUN
ajbmeb-1201	3	24	d	d	X
ajbmeb-1201	3	25	s	s	VERB
ajbmeb-1201	3	26	the	the	DET
ajbmeb-1201	3	27	research	research	NOUN
ajbmeb-1201	3	28	aims	aim	VERB
ajbmeb-1201	3	29	to	to	PART
ajbmeb-1201	3	30	identify	identify	VERB
ajbmeb-1201	3	31	both	both	DET
ajbmeb-1201	3	32	accounting	accounting	NOUN
ajbmeb-1201	3	33	disclosure	disclosure	NOUN
ajbmeb-1201	3	34	and	and	CCONJ
ajbmeb-1201	3	35	financial	financial	ADJ
ajbmeb-1201	3	36	reporting	reporting	NOUN
ajbmeb-1201	3	37	quality	quality	NOUN
ajbmeb-1201	3	38	(	(	PUNCT
ajbmeb-1201	3	39	frq	frq	PROPN
ajbmeb-1201	3	40	)	)	PUNCT
ajbmeb-1201	3	41	.	.	PUNCT
ajbmeb-1201	4	1	it	it	PRON
ajbmeb-1201	4	2	also	also	ADV
ajbmeb-1201	4	3	aims	aim	VERB
ajbmeb-1201	4	4	to	to	PART
ajbmeb-1201	4	5	measure	measure	VERB
ajbmeb-1201	4	6	the	the	DET
ajbmeb-1201	4	7	role	role	NOUN
ajbmeb-1201	4	8	of	of	ADP
ajbmeb-1201	4	9	accounting	accounting	NOUN
ajbmeb-1201	4	10	disclosure	disclosure	NOUN
ajbmeb-1201	4	11	in	in	ADP
ajbmeb-1201	4	12	enhancing	enhance	VERB
ajbmeb-1201	4	13	the	the	DET
ajbmeb-1201	4	14	frq	frq	NOUN
ajbmeb-1201	4	15	of	of	ADP
ajbmeb-1201	4	16	banks	bank	NOUN
ajbmeb-1201	4	17	listed	list	VERB
ajbmeb-1201	4	18	in	in	ADP
ajbmeb-1201	4	19	the	the	DET
ajbmeb-1201	4	20	iraqi	iraqi	ADJ
ajbmeb-1201	4	21	stock	stock	NOUN
ajbmeb-1201	4	22	market	market	NOUN
ajbmeb-1201	4	23	(	(	PUNCT
ajbmeb-1201	4	24	ism	ism	NOUN
ajbmeb-1201	4	25	)	)	PUNCT
ajbmeb-1201	4	26	.	.	PUNCT
ajbmeb-1201	5	1	the	the	DET
ajbmeb-1201	5	2	study	study	NOUN
ajbmeb-1201	5	3	was	be	AUX
ajbmeb-1201	5	4	conducted	conduct	VERB
ajbmeb-1201	5	5	on	on	ADP
ajbmeb-1201	5	6	al	al	PROPN
ajbmeb-1201	5	7	-	-	PUNCT
ajbmeb-1201	5	8	iraq	iraq	PROPN
ajbmeb-1201	5	9	commercial	commercial	PROPN
ajbmeb-1201	5	10	bank	bank	PROPN
ajbmeb-1201	5	11	,	,	PUNCT
ajbmeb-1201	5	12	gulf	gulf	PROPN
ajbmeb-1201	5	13	commercial	commercial	ADJ
ajbmeb-1201	5	14	bank	bank	NOUN
ajbmeb-1201	5	15	,	,	PUNCT
ajbmeb-1201	5	16	and	and	CCONJ
ajbmeb-1201	5	17	ashur	ashur	PROPN
ajbmeb-1201	5	18	international	international	PROPN
ajbmeb-1201	5	19	bank	bank	PROPN
ajbmeb-1201	5	20	.	.	PUNCT
ajbmeb-1201	6	1	a	a	DET
ajbmeb-1201	6	2	questionnaire	questionnaire	NOUN
ajbmeb-1201	6	3	was	be	AUX
ajbmeb-1201	6	4	received	receive	VERB
ajbmeb-1201	6	5	from	from	ADP
ajbmeb-1201	6	6	sample	sample	NOUN
ajbmeb-1201	6	7	of	of	ADP
ajbmeb-1201	6	8	177	177	NUM
ajbmeb-1201	6	9	individuals	individual	NOUN
ajbmeb-1201	6	10	.	.	PUNCT
ajbmeb-1201	7	1	spss	spss	PROPN
ajbmeb-1201	7	2	v24	v24	PROPN
ajbmeb-1201	7	3	and	and	CCONJ
ajbmeb-1201	7	4	amos	amos	PROPN
ajbmeb-1201	7	5	v24	v24	PROPN
ajbmeb-1201	7	6	were	be	AUX
ajbmeb-1201	7	7	used	use	VERB
ajbmeb-1201	7	8	for	for	ADP
ajbmeb-1201	7	9	data	datum	NOUN
ajbmeb-1201	7	10	analysis	analysis	NOUN
ajbmeb-1201	7	11	,	,	PUNCT
ajbmeb-1201	7	12	including	include	VERB
ajbmeb-1201	7	13	measures	measure	NOUN
ajbmeb-1201	7	14	such	such	ADJ
ajbmeb-1201	7	15	as	as	ADP
ajbmeb-1201	7	16	mean	mean	ADJ
ajbmeb-1201	7	17	,	,	PUNCT
ajbmeb-1201	7	18	standard	standard	ADJ
ajbmeb-1201	7	19	deviation	deviation	NOUN
ajbmeb-1201	7	20	,	,	PUNCT
ajbmeb-1201	7	21	coefficient	coefficient	NOUN
ajbmeb-1201	7	22	of	of	ADP
ajbmeb-1201	7	23	variation	variation	NOUN
ajbmeb-1201	7	24	,	,	PUNCT
ajbmeb-1201	7	25	frequencies	frequency	NOUN
ajbmeb-1201	7	26	,	,	PUNCT
ajbmeb-1201	7	27	and	and	CCONJ
ajbmeb-1201	7	28	percentages	percentage	NOUN
ajbmeb-1201	7	29	.	.	PUNCT
ajbmeb-1201	8	1	the	the	DET
ajbmeb-1201	8	2	study	study	NOUN
ajbmeb-1201	8	3	found	find	VERB
ajbmeb-1201	8	4	that	that	SCONJ
ajbmeb-1201	8	5	disclosing	disclose	VERB
ajbmeb-1201	8	6	accounting	accounting	NOUN
ajbmeb-1201	8	7	information	information	NOUN
ajbmeb-1201	8	8	helps	help	VERB
ajbmeb-1201	8	9	achieve	achieve	VERB
ajbmeb-1201	8	10	more	more	ADJ
ajbmeb-1201	8	11	transparency	transparency	NOUN
ajbmeb-1201	8	12	,	,	PUNCT
ajbmeb-1201	8	13	creating	create	VERB
ajbmeb-1201	8	14	a	a	DET
ajbmeb-1201	8	15	positive	positive	ADJ
ajbmeb-1201	8	16	perception	perception	NOUN
ajbmeb-1201	8	17	among	among	ADP
ajbmeb-1201	8	18	stakeholders	stakeholder	NOUN
ajbmeb-1201	8	19	towards	towards	ADP
ajbmeb-1201	8	20	the	the	DET
ajbmeb-1201	8	21	banks	bank	NOUN
ajbmeb-1201	8	22	and	and	CCONJ
ajbmeb-1201	8	23	reducing	reduce	VERB
ajbmeb-1201	8	24	their	their	PRON
ajbmeb-1201	8	25	resistance	resistance	NOUN
ajbmeb-1201	8	26	to	to	ADP
ajbmeb-1201	8	27	changes	change	NOUN
ajbmeb-1201	8	28	initiated	initiate	VERB
ajbmeb-1201	8	29	by	by	ADP
ajbmeb-1201	8	30	bank	bank	NOUN
ajbmeb-1201	8	31	management	management	NOUN
ajbmeb-1201	8	32	.	.	PUNCT
ajbmeb-1201	9	1	providing	provide	VERB
ajbmeb-1201	9	2	appropriate	appropriate	ADJ
ajbmeb-1201	9	3	information	information	NOUN
ajbmeb-1201	9	4	to	to	ADP
ajbmeb-1201	9	5	stakeholders	stakeholder	NOUN
ajbmeb-1201	9	6	clarifies	clarify	VERB
ajbmeb-1201	9	7	the	the	DET
ajbmeb-1201	9	8	bank	bank	NOUN
ajbmeb-1201	9	9	's	's	PART
ajbmeb-1201	9	10	policies	policy	NOUN
ajbmeb-1201	9	11	,	,	PUNCT
ajbmeb-1201	9	12	plans	plan	NOUN
ajbmeb-1201	9	13	,	,	PUNCT
ajbmeb-1201	9	14	and	and	CCONJ
ajbmeb-1201	9	15	activities	activity	NOUN
ajbmeb-1201	9	16	,	,	PUNCT
ajbmeb-1201	9	17	allowing	allow	VERB
ajbmeb-1201	9	18	them	they	PRON
ajbmeb-1201	9	19	to	to	PART
ajbmeb-1201	9	20	evaluate	evaluate	VERB
ajbmeb-1201	9	21	and	and	CCONJ
ajbmeb-1201	9	22	contribute	contribute	VERB
ajbmeb-1201	9	23	to	to	ADP
ajbmeb-1201	9	24	their	their	PRON
ajbmeb-1201	9	25	improvement	improvement	NOUN
ajbmeb-1201	9	26	for	for	ADP
ajbmeb-1201	9	27	the	the	DET
ajbmeb-1201	9	28	benefit	benefit	NOUN
ajbmeb-1201	9	29	of	of	ADP
ajbmeb-1201	9	30	all	all	DET
ajbmeb-1201	9	31	stakeholders	stakeholder	NOUN
ajbmeb-1201	9	32	.	.	PUNCT
ajbmeb-1201	10	1	based	base	VERB
ajbmeb-1201	10	2	on	on	ADP
ajbmeb-1201	10	3	the	the	DET
ajbmeb-1201	10	4	findings	finding	NOUN
ajbmeb-1201	10	5	,	,	PUNCT
ajbmeb-1201	10	6	the	the	DET
ajbmeb-1201	10	7	researchers	researcher	NOUN
ajbmeb-1201	10	8	recommend	recommend	VERB
ajbmeb-1201	10	9	the	the	DET
ajbmeb-1201	10	10	issuance	issuance	NOUN
ajbmeb-1201	10	11	of	of	ADP
ajbmeb-1201	10	12	a	a	DET
ajbmeb-1201	10	13	direct	direct	ADJ
ajbmeb-1201	10	14	standard	standard	NOUN
ajbmeb-1201	10	15	by	by	ADP
ajbmeb-1201	10	16	the	the	DET
ajbmeb-1201	10	17	iraqi	iraqi	ADJ
ajbmeb-1201	10	18	accounting	accounting	NOUN
ajbmeb-1201	10	19	and	and	CCONJ
ajbmeb-1201	10	20	auditing	auditing	NOUN
ajbmeb-1201	10	21	standards	standard	NOUN
ajbmeb-1201	10	22	board	board	NOUN
ajbmeb-1201	10	23	for	for	ADP
ajbmeb-1201	10	24	disclosing	disclose	VERB
ajbmeb-1201	10	25	non	non	ADJ
ajbmeb-1201	10	26	-	-	ADJ
ajbmeb-1201	10	27	routine	routine	ADJ
ajbmeb-1201	10	28	profits	profit	NOUN
ajbmeb-1201	10	29	and	and	CCONJ
ajbmeb-1201	10	30	losses	loss	NOUN
ajbmeb-1201	10	31	.	.	PUNCT
ajbmeb-1201	11	1	accounting	accounting	NOUN
ajbmeb-1201	11	2	information	information	NOUN
ajbmeb-1201	11	3	,	,	PUNCT
ajbmeb-1201	11	4	disclosure	disclosure	NOUN
ajbmeb-1201	11	5	,	,	PUNCT
ajbmeb-1201	11	6	financial	financial	ADJ
ajbmeb-1201	11	7	reports	report	NOUN
ajbmeb-1201	11	8	,	,	PUNCT
ajbmeb-1201	11	9	financial	financial	ADJ
ajbmeb-1201	11	10	statements	statement	NOUN
ajbmeb-1201	11	11	,	,	PUNCT
ajbmeb-1201	11	12	financial	financial	ADJ
ajbmeb-1201	11	13	reporting	reporting	NOUN
ajbmeb-1201	11	14	quality	quality	NOUN
ajbmeb-1201	11	15	.	.	PUNCT
ajbmeb-1201	12	1	introduction	introduction	NOUN
ajbmeb-1201	12	2	iraqi	iraqi	ADJ
ajbmeb-1201	12	3	banks	bank	NOUN
ajbmeb-1201	12	4	are	be	AUX
ajbmeb-1201	12	5	facing	face	VERB
ajbmeb-1201	12	6	uncertainty	uncertainty	NOUN
ajbmeb-1201	12	7	due	due	ADJ
ajbmeb-1201	12	8	to	to	ADP
ajbmeb-1201	12	9	financial	financial	ADJ
ajbmeb-1201	12	10	crises	crisis	NOUN
ajbmeb-1201	12	11	.	.	PUNCT
ajbmeb-1201	13	1	this	this	PRON
ajbmeb-1201	13	2	reduces	reduce	VERB
ajbmeb-1201	13	3	investors	investor	NOUN
ajbmeb-1201	13	4	'	'	PART
ajbmeb-1201	13	5	confidence	confidence	NOUN
ajbmeb-1201	13	6	in	in	ADP
ajbmeb-1201	13	7	the	the	DET
ajbmeb-1201	13	8	distribution	distribution	NOUN
ajbmeb-1201	13	9	of	of	ADP
ajbmeb-1201	13	10	future	future	ADJ
ajbmeb-1201	13	11	cash	cash	NOUN
ajbmeb-1201	13	12	flows	flow	NOUN
ajbmeb-1201	13	13	of	of	ADP
ajbmeb-1201	13	14	economic	economic	ADJ
ajbmeb-1201	13	15	units	unit	NOUN
ajbmeb-1201	13	16	and	and	CCONJ
ajbmeb-1201	13	17	complicates	complicate	VERB
ajbmeb-1201	13	18	their	their	PRON
ajbmeb-1201	13	19	evaluation	evaluation	NOUN
ajbmeb-1201	13	20	due	due	ADP
ajbmeb-1201	13	21	to	to	ADP
ajbmeb-1201	13	22	daily	daily	ADJ
ajbmeb-1201	13	23	challenges	challenge	NOUN
ajbmeb-1201	13	24	and	and	CCONJ
ajbmeb-1201	13	25	the	the	DET
ajbmeb-1201	13	26	lack	lack	NOUN
ajbmeb-1201	13	27	of	of	ADP
ajbmeb-1201	13	28	useful	useful	ADJ
ajbmeb-1201	13	29	information	information	NOUN
ajbmeb-1201	13	30	for	for	ADP
ajbmeb-1201	13	31	decision	decision	NOUN
ajbmeb-1201	13	32	-	-	PUNCT
ajbmeb-1201	13	33	making	making	NOUN
ajbmeb-1201	13	34	.	.	PUNCT
ajbmeb-1201	14	1	accounting	accounting	NOUN
ajbmeb-1201	14	2	experts	expert	NOUN
ajbmeb-1201	14	3	unanimously	unanimously	ADV
ajbmeb-1201	14	4	agree	agree	VERB
ajbmeb-1201	14	5	on	on	ADP
ajbmeb-1201	14	6	the	the	DET
ajbmeb-1201	14	7	necessity	necessity	NOUN
ajbmeb-1201	14	8	of	of	ADP
ajbmeb-1201	14	9	sufficient	sufficient	ADJ
ajbmeb-1201	14	10	disclosure	disclosure	NOUN
ajbmeb-1201	14	11	of	of	ADP
ajbmeb-1201	14	12	information	information	NOUN
ajbmeb-1201	14	13	,	,	PUNCT
ajbmeb-1201	14	14	which	which	PRON
ajbmeb-1201	14	15	requires	require	VERB
ajbmeb-1201	14	16	designing	design	VERB
ajbmeb-1201	14	17	and	and	CCONJ
ajbmeb-1201	14	18	preparing	prepare	VERB
ajbmeb-1201	14	19	financial	financial	ADJ
ajbmeb-1201	14	20	reports	report	NOUN
ajbmeb-1201	14	21	that	that	PRON
ajbmeb-1201	14	22	reflect	reflect	VERB
ajbmeb-1201	14	23	the	the	DET
ajbmeb-1201	14	24	economic	economic	ADJ
ajbmeb-1201	14	25	events	event	NOUN
ajbmeb-1201	14	26	that	that	PRON
ajbmeb-1201	14	27	affected	affect	VERB
ajbmeb-1201	14	28	banks	bank	NOUN
ajbmeb-1201	14	29	american	american	PROPN
ajbmeb-1201	14	30	journal	journal	PROPN
ajbmeb-1201	14	31	of	of	ADP
ajbmeb-1201	14	32	business	business	NOUN
ajbmeb-1201	14	33	management	management	NOUN
ajbmeb-1201	14	34	,	,	PUNCT
ajbmeb-1201	14	35	economics	economic	NOUN
ajbmeb-1201	14	36	and	and	CCONJ
ajbmeb-1201	14	37	banking	banking	NOUN
ajbmeb-1201	14	38	volume	volume	NOUN
ajbmeb-1201	14	39	16	16	NUM
ajbmeb-1201	14	40	sep	sep	PROPN
ajbmeb-1201	14	41	,	,	PUNCT
ajbmeb-1201	14	42	2023	2023	NUM
ajbmeb-1201	14	43	p	p	NOUN
ajbmeb-1201	14	44	a	a	DET
ajbmeb-1201	14	45	g	g	NOUN
ajbmeb-1201	14	46	e	e	NOUN
ajbmeb-1201	14	47	|	|	ADV
ajbmeb-1201	14	48	83	83	NUM
ajbmeb-1201	14	49	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	14	50	during	during	ADP
ajbmeb-1201	14	51	the	the	DET
ajbmeb-1201	14	52	research	research	NOUN
ajbmeb-1201	14	53	period	period	NOUN
ajbmeb-1201	14	54	.	.	PUNCT
ajbmeb-1201	15	1	these	these	DET
ajbmeb-1201	15	2	financial	financial	ADJ
ajbmeb-1201	15	3	reports	report	NOUN
ajbmeb-1201	15	4	should	should	AUX
ajbmeb-1201	15	5	contain	contain	VERB
ajbmeb-1201	15	6	sufficient	sufficient	ADJ
ajbmeb-1201	15	7	data	datum	NOUN
ajbmeb-1201	15	8	and	and	CCONJ
ajbmeb-1201	15	9	information	information	NOUN
ajbmeb-1201	15	10	that	that	PRON
ajbmeb-1201	15	11	are	be	AUX
ajbmeb-1201	15	12	useful	useful	ADJ
ajbmeb-1201	15	13	,	,	PUNCT
ajbmeb-1201	15	14	beneficial	beneficial	ADJ
ajbmeb-1201	15	15	,	,	PUNCT
ajbmeb-1201	15	16	and	and	CCONJ
ajbmeb-1201	15	17	not	not	PART
ajbmeb-1201	15	18	misleading	mislead	VERB
ajbmeb-1201	15	19	to	to	ADP
ajbmeb-1201	15	20	ordinary	ordinary	ADJ
ajbmeb-1201	15	21	investors	investor	NOUN
ajbmeb-1201	15	22	or	or	CCONJ
ajbmeb-1201	15	23	financial	financial	ADJ
ajbmeb-1201	15	24	statement	statement	NOUN
ajbmeb-1201	15	25	users	user	NOUN
ajbmeb-1201	15	26	in	in	ADP
ajbmeb-1201	15	27	general	general	ADJ
ajbmeb-1201	15	28	.	.	PUNCT
ajbmeb-1201	16	1	furthermore	furthermore	ADV
ajbmeb-1201	16	2	,	,	PUNCT
ajbmeb-1201	16	3	these	these	DET
ajbmeb-1201	16	4	financial	financial	ADJ
ajbmeb-1201	16	5	statements	statement	NOUN
ajbmeb-1201	16	6	should	should	AUX
ajbmeb-1201	16	7	include	include	VERB
ajbmeb-1201	16	8	all	all	DET
ajbmeb-1201	16	9	important	important	ADJ
ajbmeb-1201	16	10	information	information	NOUN
ajbmeb-1201	16	11	that	that	PRON
ajbmeb-1201	16	12	reflects	reflect	VERB
ajbmeb-1201	16	13	the	the	DET
ajbmeb-1201	16	14	economic	economic	ADJ
ajbmeb-1201	16	15	unit	unit	NOUN
ajbmeb-1201	16	16	's	's	PART
ajbmeb-1201	16	17	real	real	ADJ
ajbmeb-1201	16	18	situation	situation	NOUN
ajbmeb-1201	16	19	under	under	ADP
ajbmeb-1201	16	20	different	different	ADJ
ajbmeb-1201	16	21	environmental	environmental	ADJ
ajbmeb-1201	16	22	conditions	condition	NOUN
ajbmeb-1201	16	23	and	and	CCONJ
ajbmeb-1201	16	24	alternatives	alternative	NOUN
ajbmeb-1201	16	25	.	.	PUNCT
ajbmeb-1201	17	1	it	it	PRON
ajbmeb-1201	17	2	is	be	AUX
ajbmeb-1201	17	3	known	know	VERB
ajbmeb-1201	17	4	that	that	SCONJ
ajbmeb-1201	17	5	accounting	accounting	NOUN
ajbmeb-1201	17	6	disclosure	disclosure	NOUN
ajbmeb-1201	17	7	of	of	ADP
ajbmeb-1201	17	8	information	information	NOUN
ajbmeb-1201	17	9	is	be	AUX
ajbmeb-1201	17	10	no	no	ADV
ajbmeb-1201	17	11	longer	long	ADV
ajbmeb-1201	17	12	sufficient	sufficient	ADJ
ajbmeb-1201	17	13	to	to	PART
ajbmeb-1201	17	14	increase	increase	VERB
ajbmeb-1201	17	15	the	the	DET
ajbmeb-1201	17	16	quality	quality	NOUN
ajbmeb-1201	17	17	of	of	ADP
ajbmeb-1201	17	18	financial	financial	ADJ
ajbmeb-1201	17	19	reporting	reporting	NOUN
ajbmeb-1201	17	20	(	(	PUNCT
ajbmeb-1201	17	21	qfr	qfr	PROPN
ajbmeb-1201	17	22	)	)	PUNCT
ajbmeb-1201	17	23	,	,	PUNCT
ajbmeb-1201	17	24	especially	especially	ADV
ajbmeb-1201	17	25	with	with	ADP
ajbmeb-1201	17	26	the	the	DET
ajbmeb-1201	17	27	widening	widen	VERB
ajbmeb-1201	17	28	information	information	NOUN
ajbmeb-1201	17	29	gap	gap	NOUN
ajbmeb-1201	17	30	between	between	ADP
ajbmeb-1201	17	31	investors	investor	NOUN
ajbmeb-1201	17	32	,	,	PUNCT
ajbmeb-1201	17	33	company	company	NOUN
ajbmeb-1201	17	34	management	management	NOUN
ajbmeb-1201	17	35	,	,	PUNCT
ajbmeb-1201	17	36	or	or	CCONJ
ajbmeb-1201	17	37	between	between	ADP
ajbmeb-1201	17	38	investors	investor	NOUN
ajbmeb-1201	17	39	themselves	themselves	PRON
ajbmeb-1201	17	40	.	.	PUNCT
ajbmeb-1201	18	1	there	there	PRON
ajbmeb-1201	18	2	is	be	VERB
ajbmeb-1201	18	3	a	a	DET
ajbmeb-1201	18	4	need	need	NOUN
ajbmeb-1201	18	5	to	to	PART
ajbmeb-1201	18	6	support	support	VERB
ajbmeb-1201	18	7	market	market	NOUN
ajbmeb-1201	18	8	efficiency	efficiency	NOUN
ajbmeb-1201	18	9	and	and	CCONJ
ajbmeb-1201	18	10	ensure	ensure	VERB
ajbmeb-1201	18	11	balanced	balanced	ADJ
ajbmeb-1201	18	12	transactions	transaction	NOUN
ajbmeb-1201	18	13	while	while	SCONJ
ajbmeb-1201	18	14	reducing	reduce	VERB
ajbmeb-1201	18	15	profit	profit	NOUN
ajbmeb-1201	18	16	management	management	NOUN
ajbmeb-1201	18	17	operations	operation	NOUN
ajbmeb-1201	18	18	that	that	PRON
ajbmeb-1201	18	19	will	will	AUX
ajbmeb-1201	18	20	reflect	reflect	VERB
ajbmeb-1201	18	21	positively	positively	ADV
ajbmeb-1201	18	22	on	on	ADP
ajbmeb-1201	18	23	improving	improve	VERB
ajbmeb-1201	18	24	banks	bank	NOUN
ajbmeb-1201	18	25	'	'	PART
ajbmeb-1201	18	26	performance	performance	NOUN
ajbmeb-1201	18	27	.	.	PUNCT
ajbmeb-1201	19	1	it	it	PRON
ajbmeb-1201	19	2	is	be	AUX
ajbmeb-1201	19	3	also	also	ADV
ajbmeb-1201	19	4	known	know	VERB
ajbmeb-1201	19	5	that	that	SCONJ
ajbmeb-1201	19	6	reducing	reduce	VERB
ajbmeb-1201	19	7	information	information	NOUN
ajbmeb-1201	19	8	asymmetry	asymmetry	NOUN
ajbmeb-1201	19	9	can	can	AUX
ajbmeb-1201	19	10	be	be	AUX
ajbmeb-1201	19	11	achieved	achieve	VERB
ajbmeb-1201	19	12	through	through	ADP
ajbmeb-1201	19	13	disclosing	disclose	VERB
ajbmeb-1201	19	14	high	high	ADJ
ajbmeb-1201	19	15	-	-	PUNCT
ajbmeb-1201	19	16	quality	quality	NOUN
ajbmeb-1201	19	17	accounting	accounting	NOUN
ajbmeb-1201	19	18	profits	profit	NOUN
ajbmeb-1201	19	19	,	,	PUNCT
ajbmeb-1201	19	20	which	which	PRON
ajbmeb-1201	19	21	supports	support	VERB
ajbmeb-1201	19	22	the	the	DET
ajbmeb-1201	19	23	bank	bank	NOUN
ajbmeb-1201	19	24	unit	unit	NOUN
ajbmeb-1201	19	25	's	's	PART
ajbmeb-1201	19	26	value	value	NOUN
ajbmeb-1201	19	27	in	in	ADP
ajbmeb-1201	19	28	the	the	DET
ajbmeb-1201	19	29	financial	financial	ADJ
ajbmeb-1201	19	30	market	market	NOUN
ajbmeb-1201	19	31	and	and	CCONJ
ajbmeb-1201	19	32	reduces	reduce	VERB
ajbmeb-1201	19	33	investors	investor	NOUN
ajbmeb-1201	19	34	'	'	PART
ajbmeb-1201	19	35	uncertainty	uncertainty	NOUN
ajbmeb-1201	19	36	in	in	ADP
ajbmeb-1201	19	37	the	the	DET
ajbmeb-1201	19	38	distribution	distribution	NOUN
ajbmeb-1201	19	39	and	and	CCONJ
ajbmeb-1201	19	40	evaluation	evaluation	NOUN
ajbmeb-1201	19	41	of	of	ADP
ajbmeb-1201	19	42	future	future	ADJ
ajbmeb-1201	19	43	cash	cash	NOUN
ajbmeb-1201	19	44	flows	flow	NOUN
ajbmeb-1201	19	45	of	of	ADP
ajbmeb-1201	19	46	economic	economic	ADJ
ajbmeb-1201	19	47	units	unit	NOUN
ajbmeb-1201	19	48	.	.	PUNCT
ajbmeb-1201	20	1	research	research	NOUN
ajbmeb-1201	20	2	problem	problem	NOUN
ajbmeb-1201	20	3	iraqi	iraqi	ADJ
ajbmeb-1201	20	4	banks	bank	NOUN
ajbmeb-1201	20	5	within	within	ADP
ajbmeb-1201	20	6	the	the	DET
ajbmeb-1201	20	7	iraq	iraq	PROPN
ajbmeb-1201	20	8	stock	stock	NOUN
ajbmeb-1201	20	9	exchange	exchange	PROPN
ajbmeb-1201	20	10	(	(	PUNCT
ajbmeb-1201	20	11	henceforth	henceforth	ADV
ajbmeb-1201	20	12	ise	ise	PROPN
ajbmeb-1201	20	13	)	)	PUNCT
ajbmeb-1201	20	14	are	be	AUX
ajbmeb-1201	20	15	affected	affect	VERB
ajbmeb-1201	20	16	by	by	ADP
ajbmeb-1201	20	17	economic	economic	ADJ
ajbmeb-1201	20	18	events	event	NOUN
ajbmeb-1201	20	19	regarding	regard	VERB
ajbmeb-1201	20	20	accounting	accounting	NOUN
ajbmeb-1201	20	21	disclosures	disclosure	NOUN
ajbmeb-1201	20	22	.	.	PUNCT
ajbmeb-1201	21	1	most	most	ADJ
ajbmeb-1201	21	2	economic	economic	ADJ
ajbmeb-1201	21	3	units	unit	NOUN
ajbmeb-1201	21	4	try	try	VERB
ajbmeb-1201	21	5	to	to	PART
ajbmeb-1201	21	6	keep	keep	VERB
ajbmeb-1201	21	7	up	up	ADP
ajbmeb-1201	21	8	with	with	ADP
ajbmeb-1201	21	9	developments	development	NOUN
ajbmeb-1201	21	10	and	and	CCONJ
ajbmeb-1201	21	11	updates	update	NOUN
ajbmeb-1201	21	12	in	in	ADP
ajbmeb-1201	21	13	the	the	DET
ajbmeb-1201	21	14	global	global	ADJ
ajbmeb-1201	21	15	arena	arena	NOUN
ajbmeb-1201	21	16	,	,	PUNCT
ajbmeb-1201	21	17	as	as	ADP
ajbmeb-1201	21	18	improving	improve	VERB
ajbmeb-1201	21	19	the	the	DET
ajbmeb-1201	21	20	qfr	qfr	NOUN
ajbmeb-1201	21	21	is	be	AUX
ajbmeb-1201	21	22	closely	closely	ADV
ajbmeb-1201	21	23	related	relate	VERB
ajbmeb-1201	21	24	to	to	ADP
ajbmeb-1201	21	25	the	the	DET
ajbmeb-1201	21	26	activities	activity	NOUN
ajbmeb-1201	21	27	that	that	PRON
ajbmeb-1201	21	28	the	the	DET
ajbmeb-1201	21	29	economic	economic	ADJ
ajbmeb-1201	21	30	unit	unit	NOUN
ajbmeb-1201	21	31	practices	practice	NOUN
ajbmeb-1201	21	32	to	to	PART
ajbmeb-1201	21	33	provide	provide	VERB
ajbmeb-1201	21	34	credible	credible	ADJ
ajbmeb-1201	21	35	accounting	accounting	NOUN
ajbmeb-1201	21	36	information	information	NOUN
ajbmeb-1201	21	37	for	for	ADP
ajbmeb-1201	21	38	the	the	DET
ajbmeb-1201	21	39	benefiting	benefit	VERB
ajbmeb-1201	21	40	parties	party	NOUN
ajbmeb-1201	21	41	.	.	PUNCT
ajbmeb-1201	22	1	on	on	ADP
ajbmeb-1201	22	2	the	the	DET
ajbmeb-1201	22	3	other	other	ADJ
ajbmeb-1201	22	4	hand	hand	NOUN
ajbmeb-1201	22	5	,	,	PUNCT
ajbmeb-1201	22	6	in	in	ADP
ajbmeb-1201	22	7	light	light	NOUN
ajbmeb-1201	22	8	of	of	ADP
ajbmeb-1201	22	9	the	the	DET
ajbmeb-1201	22	10	central	central	ADJ
ajbmeb-1201	22	11	bank	bank	PROPN
ajbmeb-1201	22	12	of	of	ADP
ajbmeb-1201	22	13	iraq	iraq	PROPN
ajbmeb-1201	22	14	's	's	PART
ajbmeb-1201	22	15	directive	directive	NOUN
ajbmeb-1201	22	16	to	to	PART
ajbmeb-1201	22	17	apply	apply	VERB
ajbmeb-1201	22	18	international	international	ADJ
ajbmeb-1201	22	19	financial	financial	ADJ
ajbmeb-1201	22	20	reporting	reporting	NOUN
ajbmeb-1201	22	21	standards	standard	NOUN
ajbmeb-1201	22	22	in	in	ADP
ajbmeb-1201	22	23	banks	bank	NOUN
ajbmeb-1201	22	24	and	and	CCONJ
ajbmeb-1201	22	25	companies	company	NOUN
ajbmeb-1201	22	26	registered	register	VERB
ajbmeb-1201	22	27	and	and	CCONJ
ajbmeb-1201	22	28	listed	list	VERB
ajbmeb-1201	22	29	on	on	ADP
ajbmeb-1201	22	30	the	the	DET
ajbmeb-1201	22	31	ise	ise	NOUN
ajbmeb-1201	22	32	,	,	PUNCT
ajbmeb-1201	22	33	according	accord	VERB
ajbmeb-1201	22	34	to	to	ADP
ajbmeb-1201	22	35	its	its	PRON
ajbmeb-1201	22	36	book	book	NOUN
ajbmeb-1201	22	37	number	number	NOUN
ajbmeb-1201	22	38	12/9	12/9	NUM
ajbmeb-1201	22	39	in	in	ADP
ajbmeb-1201	22	40	2016	2016	NUM
ajbmeb-1201	22	41	.	.	PUNCT
ajbmeb-1201	23	1	research	research	NOUN
ajbmeb-1201	23	2	significant	significant	ADJ
ajbmeb-1201	23	3	the	the	DET
ajbmeb-1201	23	4	research	research	NOUN
ajbmeb-1201	23	5	holds	hold	VERB
ajbmeb-1201	23	6	significance	significance	NOUN
ajbmeb-1201	23	7	in	in	ADP
ajbmeb-1201	23	8	its	its	PRON
ajbmeb-1201	23	9	focus	focus	NOUN
ajbmeb-1201	23	10	on	on	ADP
ajbmeb-1201	23	11	banks	bank	NOUN
ajbmeb-1201	23	12	listed	list	VERB
ajbmeb-1201	23	13	on	on	ADP
ajbmeb-1201	23	14	the	the	DET
ajbmeb-1201	23	15	iraq	iraq	PROPN
ajbmeb-1201	23	16	stock	stock	NOUN
ajbmeb-1201	23	17	exchange	exchange	PROPN
ajbmeb-1201	23	18	,	,	PUNCT
ajbmeb-1201	23	19	which	which	PRON
ajbmeb-1201	23	20	serves	serve	VERB
ajbmeb-1201	23	21	as	as	ADP
ajbmeb-1201	23	22	the	the	DET
ajbmeb-1201	23	23	platform	platform	NOUN
ajbmeb-1201	23	24	for	for	ADP
ajbmeb-1201	23	25	studying	study	VERB
ajbmeb-1201	23	26	their	their	PRON
ajbmeb-1201	23	27	operations	operation	NOUN
ajbmeb-1201	23	28	.	.	PUNCT
ajbmeb-1201	24	1	it	it	PRON
ajbmeb-1201	24	2	aims	aim	VERB
ajbmeb-1201	24	3	to	to	PART
ajbmeb-1201	24	4	investigate	investigate	VERB
ajbmeb-1201	24	5	how	how	SCONJ
ajbmeb-1201	24	6	accounting	accounting	NOUN
ajbmeb-1201	24	7	information	information	NOUN
ajbmeb-1201	24	8	disclosure	disclosure	NOUN
ajbmeb-1201	24	9	contributes	contribute	VERB
ajbmeb-1201	24	10	to	to	ADP
ajbmeb-1201	24	11	improving	improve	VERB
ajbmeb-1201	24	12	the	the	DET
ajbmeb-1201	24	13	qfr	qfr	NOUN
ajbmeb-1201	24	14	for	for	ADP
ajbmeb-1201	24	15	these	these	DET
ajbmeb-1201	24	16	banks	bank	NOUN
ajbmeb-1201	24	17	.	.	PUNCT
ajbmeb-1201	25	1	additionally	additionally	ADV
ajbmeb-1201	25	2	,	,	PUNCT
ajbmeb-1201	25	3	the	the	DET
ajbmeb-1201	25	4	research	research	NOUN
ajbmeb-1201	25	5	seeks	seek	VERB
ajbmeb-1201	25	6	to	to	PART
ajbmeb-1201	25	7	increase	increase	VERB
ajbmeb-1201	25	8	awareness	awareness	NOUN
ajbmeb-1201	25	9	among	among	ADP
ajbmeb-1201	25	10	both	both	CCONJ
ajbmeb-1201	25	11	iraqi	iraqi	ADJ
ajbmeb-1201	25	12	and	and	CCONJ
ajbmeb-1201	25	13	non	non	ADJ
ajbmeb-1201	25	14	-	-	ADJ
ajbmeb-1201	25	15	iraqi	iraqi	ADJ
ajbmeb-1201	25	16	investors	investor	NOUN
ajbmeb-1201	25	17	regarding	regard	VERB
ajbmeb-1201	25	18	investment	investment	NOUN
ajbmeb-1201	25	19	prospects	prospect	NOUN
ajbmeb-1201	25	20	in	in	ADP
ajbmeb-1201	25	21	the	the	DET
ajbmeb-1201	25	22	market	market	NOUN
ajbmeb-1201	25	23	.	.	PUNCT
ajbmeb-1201	26	1	by	by	ADP
ajbmeb-1201	26	2	collecting	collect	VERB
ajbmeb-1201	26	3	,	,	PUNCT
ajbmeb-1201	26	4	analyzing	analyzing	NOUN
ajbmeb-1201	26	5	,	,	PUNCT
ajbmeb-1201	26	6	and	and	CCONJ
ajbmeb-1201	26	7	disseminating	disseminate	VERB
ajbmeb-1201	26	8	essential	essential	ADJ
ajbmeb-1201	26	9	statistics	statistic	NOUN
ajbmeb-1201	26	10	and	and	CCONJ
ajbmeb-1201	26	11	information	information	NOUN
ajbmeb-1201	26	12	,	,	PUNCT
ajbmeb-1201	26	13	this	this	DET
ajbmeb-1201	26	14	study	study	NOUN
ajbmeb-1201	26	15	aims	aim	VERB
ajbmeb-1201	26	16	to	to	PART
ajbmeb-1201	26	17	provide	provide	VERB
ajbmeb-1201	26	18	guidance	guidance	NOUN
ajbmeb-1201	26	19	to	to	ADP
ajbmeb-1201	26	20	investors	investor	NOUN
ajbmeb-1201	26	21	and	and	CCONJ
ajbmeb-1201	26	22	support	support	VERB
ajbmeb-1201	26	23	the	the	DET
ajbmeb-1201	26	24	achievement	achievement	NOUN
ajbmeb-1201	26	25	of	of	ADP
ajbmeb-1201	26	26	the	the	DET
ajbmeb-1201	26	27	objectives	objective	NOUN
ajbmeb-1201	26	28	outlined	outline	VERB
ajbmeb-1201	26	29	in	in	ADP
ajbmeb-1201	26	30	the	the	DET
ajbmeb-1201	26	31	system	system	NOUN
ajbmeb-1201	26	32	.	.	PUNCT
ajbmeb-1201	27	1	this	this	DET
ajbmeb-1201	27	2	study	study	NOUN
ajbmeb-1201	27	3	revolves	revolve	VERB
ajbmeb-1201	27	4	around	around	ADP
ajbmeb-1201	27	5	answering	answer	VERB
ajbmeb-1201	27	6	this	this	DET
ajbmeb-1201	27	7	main	main	ADJ
ajbmeb-1201	27	8	question	question	NOUN
ajbmeb-1201	27	9	:	:	PUNCT
ajbmeb-1201	27	10	1	1	X
ajbmeb-1201	27	11	.	.	X
ajbmeb-1201	27	12	can	can	AUX
ajbmeb-1201	27	13	effective	effective	VERB
ajbmeb-1201	27	14	financial	financial	ADJ
ajbmeb-1201	27	15	disclosure	disclosure	NOUN
ajbmeb-1201	27	16	improve	improve	VERB
ajbmeb-1201	27	17	the	the	DET
ajbmeb-1201	27	18	transparency	transparency	NOUN
ajbmeb-1201	27	19	of	of	ADP
ajbmeb-1201	27	20	financial	financial	ADJ
ajbmeb-1201	27	21	reporting	reporting	NOUN
ajbmeb-1201	27	22	and	and	CCONJ
ajbmeb-1201	27	23	mitigate	mitigate	VERB
ajbmeb-1201	27	24	profit	profit	NOUN
ajbmeb-1201	27	25	manipulation	manipulation	NOUN
ajbmeb-1201	27	26	practices	practice	NOUN
ajbmeb-1201	27	27	among	among	ADP
ajbmeb-1201	27	28	banks	bank	NOUN
ajbmeb-1201	27	29	listed	list	VERB
ajbmeb-1201	27	30	on	on	ADP
ajbmeb-1201	27	31	the	the	DET
ajbmeb-1201	27	32	iraq	iraq	PROPN
ajbmeb-1201	27	33	stock	stock	NOUN
ajbmeb-1201	27	34	exchange	exchange	PROPN
ajbmeb-1201	27	35	?	?	PUNCT
ajbmeb-1201	28	1	this	this	DET
ajbmeb-1201	28	2	main	main	ADJ
ajbmeb-1201	28	3	question	question	NOUN
ajbmeb-1201	28	4	leads	lead	VERB
ajbmeb-1201	28	5	to	to	ADP
ajbmeb-1201	28	6	a	a	DET
ajbmeb-1201	28	7	number	number	NOUN
ajbmeb-1201	28	8	of	of	ADP
ajbmeb-1201	28	9	sub	sub	NOUN
ajbmeb-1201	28	10	-	-	NOUN
ajbmeb-1201	28	11	questions	question	NOUN
ajbmeb-1201	28	12	that	that	PRON
ajbmeb-1201	28	13	can	can	AUX
ajbmeb-1201	28	14	be	be	AUX
ajbmeb-1201	28	15	clarified	clarify	VERB
ajbmeb-1201	28	16	as	as	SCONJ
ajbmeb-1201	28	17	follows	follow	VERB
ajbmeb-1201	28	18	:	:	PUNCT
ajbmeb-1201	28	19	1	1	X
ajbmeb-1201	28	20	.	.	X
ajbmeb-1201	28	21	does	do	AUX
ajbmeb-1201	28	22	accounting	account	VERB
ajbmeb-1201	28	23	disclosure	disclosure	NOUN
ajbmeb-1201	28	24	play	play	VERB
ajbmeb-1201	28	25	a	a	DET
ajbmeb-1201	28	26	significant	significant	ADJ
ajbmeb-1201	28	27	role	role	NOUN
ajbmeb-1201	28	28	in	in	ADP
ajbmeb-1201	28	29	enhancing	enhance	VERB
ajbmeb-1201	28	30	the	the	DET
ajbmeb-1201	28	31	qfr	qfr	NOUN
ajbmeb-1201	28	32	for	for	ADP
ajbmeb-1201	28	33	banks	bank	NOUN
ajbmeb-1201	28	34	listed	list	VERB
ajbmeb-1201	28	35	on	on	ADP
ajbmeb-1201	28	36	the	the	DET
ajbmeb-1201	28	37	ise	ise	NOUN
ajbmeb-1201	28	38	?	?	PUNCT
ajbmeb-1201	29	1	2	2	NUM
ajbmeb-1201	29	2	.	.	X
ajbmeb-1201	29	3	does	do	AUX
ajbmeb-1201	29	4	fair	fair	ADJ
ajbmeb-1201	29	5	accounting	accounting	NOUN
ajbmeb-1201	29	6	disclosure	disclosure	NOUN
ajbmeb-1201	29	7	reduce	reduce	VERB
ajbmeb-1201	29	8	financial	financial	ADJ
ajbmeb-1201	29	9	reporting	reporting	NOUN
ajbmeb-1201	29	10	practices	practice	NOUN
ajbmeb-1201	29	11	for	for	ADP
ajbmeb-1201	29	12	banks	bank	NOUN
ajbmeb-1201	29	13	listed	list	VERB
ajbmeb-1201	29	14	on	on	ADP
ajbmeb-1201	29	15	the	the	DET
ajbmeb-1201	29	16	ise	ise	PROPN
ajbmeb-1201	29	17	?	?	PUNCT
ajbmeb-1201	30	1	research	research	NOUN
ajbmeb-1201	30	2	objectives	objective	VERB
ajbmeb-1201	30	3	the	the	DET
ajbmeb-1201	30	4	research	research	NOUN
ajbmeb-1201	30	5	aims	aim	VERB
ajbmeb-1201	30	6	to	to	PART
ajbmeb-1201	30	7	achieve	achieve	VERB
ajbmeb-1201	30	8	the	the	DET
ajbmeb-1201	30	9	following	following	ADJ
ajbmeb-1201	30	10	objectives	objective	NOUN
ajbmeb-1201	30	11	:	:	PUNCT
ajbmeb-1201	30	12	1	1	X
ajbmeb-1201	30	13	.	.	X
ajbmeb-1201	30	14	to	to	PART
ajbmeb-1201	30	15	theoretically	theoretically	ADV
ajbmeb-1201	30	16	understand	understand	VERB
ajbmeb-1201	30	17	and	and	CCONJ
ajbmeb-1201	30	18	clarify	clarify	VERB
ajbmeb-1201	30	19	the	the	DET
ajbmeb-1201	30	20	meanings	meaning	NOUN
ajbmeb-1201	30	21	of	of	ADP
ajbmeb-1201	30	22	both	both	DET
ajbmeb-1201	30	23	accounting	accounting	NOUN
ajbmeb-1201	30	24	disclosure	disclosure	NOUN
ajbmeb-1201	30	25	and	and	CCONJ
ajbmeb-1201	30	26	frq	frq	VERB
ajbmeb-1201	30	27	in	in	ADP
ajbmeb-1201	30	28	a	a	DET
ajbmeb-1201	30	29	realistic	realistic	ADJ
ajbmeb-1201	30	30	and	and	CCONJ
ajbmeb-1201	30	31	non	non	ADJ
ajbmeb-1201	30	32	-	-	ADJ
ajbmeb-1201	30	33	misleading	misleading	ADJ
ajbmeb-1201	30	34	manner	manner	NOUN
ajbmeb-1201	30	35	.	.	PUNCT
ajbmeb-1201	31	1	2	2	X
ajbmeb-1201	31	2	.	.	PUNCT
ajbmeb-1201	31	3	to	to	PART
ajbmeb-1201	31	4	identify	identify	VERB
ajbmeb-1201	31	5	the	the	DET
ajbmeb-1201	31	6	role	role	NOUN
ajbmeb-1201	31	7	of	of	ADP
ajbmeb-1201	31	8	accounting	accounting	NOUN
ajbmeb-1201	31	9	disclosure	disclosure	NOUN
ajbmeb-1201	31	10	in	in	ADP
ajbmeb-1201	31	11	enhancing	enhance	VERB
ajbmeb-1201	31	12	the	the	DET
ajbmeb-1201	31	13	frq	frq	NOUN
ajbmeb-1201	31	14	for	for	ADP
ajbmeb-1201	31	15	banks	bank	NOUN
ajbmeb-1201	31	16	listed	list	VERB
ajbmeb-1201	31	17	on	on	ADP
ajbmeb-1201	31	18	the	the	DET
ajbmeb-1201	31	19	ise	ise	NOUN
ajbmeb-1201	31	20	,	,	PUNCT
ajbmeb-1201	31	21	which	which	PRON
ajbmeb-1201	31	22	is	be	AUX
ajbmeb-1201	31	23	the	the	DET
ajbmeb-1201	31	24	focus	focus	NOUN
ajbmeb-1201	31	25	of	of	ADP
ajbmeb-1201	31	26	the	the	DET
ajbmeb-1201	31	27	study	study	NOUN
ajbmeb-1201	31	28	.	.	PUNCT
ajbmeb-1201	32	1	3	3	X
ajbmeb-1201	32	2	.	.	X
ajbmeb-1201	32	3	to	to	PART
ajbmeb-1201	32	4	demonstrate	demonstrate	VERB
ajbmeb-1201	32	5	the	the	DET
ajbmeb-1201	32	6	nature	nature	NOUN
ajbmeb-1201	32	7	of	of	ADP
ajbmeb-1201	32	8	the	the	DET
ajbmeb-1201	32	9	relationship	relationship	NOUN
ajbmeb-1201	32	10	and	and	CCONJ
ajbmeb-1201	32	11	impact	impact	NOUN
ajbmeb-1201	32	12	between	between	ADP
ajbmeb-1201	32	13	accounting	accounting	NOUN
ajbmeb-1201	32	14	disclosure	disclosure	NOUN
ajbmeb-1201	32	15	and	and	CCONJ
ajbmeb-1201	32	16	frq	frq	NOUN
ajbmeb-1201	32	17	,	,	PUNCT
ajbmeb-1201	32	18	and	and	CCONJ
ajbmeb-1201	32	19	the	the	DET
ajbmeb-1201	32	20	extent	extent	NOUN
ajbmeb-1201	32	21	to	to	PART
ajbmeb-1201	32	22	which	which	PRON
ajbmeb-1201	32	23	this	this	DET
ajbmeb-1201	32	24	relationship	relationship	NOUN
ajbmeb-1201	32	25	can	can	AUX
ajbmeb-1201	32	26	limit	limit	VERB
ajbmeb-1201	32	27	practices	practice	NOUN
ajbmeb-1201	32	28	within	within	ADP
ajbmeb-1201	32	29	the	the	DET
ajbmeb-1201	32	30	studied	study	VERB
ajbmeb-1201	32	31	banks	bank	NOUN
ajbmeb-1201	32	32	.	.	PUNCT
ajbmeb-1201	33	1	american	american	PROPN
ajbmeb-1201	33	2	journal	journal	PROPN
ajbmeb-1201	33	3	of	of	ADP
ajbmeb-1201	33	4	business	business	NOUN
ajbmeb-1201	33	5	management	management	NOUN
ajbmeb-1201	33	6	,	,	PUNCT
ajbmeb-1201	33	7	economics	economic	NOUN
ajbmeb-1201	33	8	and	and	CCONJ
ajbmeb-1201	33	9	banking	banking	NOUN
ajbmeb-1201	33	10	volume	volume	NOUN
ajbmeb-1201	33	11	16	16	NUM
ajbmeb-1201	33	12	sep	sep	PROPN
ajbmeb-1201	33	13	,	,	PUNCT
ajbmeb-1201	33	14	2023	2023	NUM
ajbmeb-1201	33	15	p	p	NOUN
ajbmeb-1201	33	16	a	a	DET
ajbmeb-1201	33	17	g	g	NOUN
ajbmeb-1201	33	18	e	e	NOUN
ajbmeb-1201	33	19	|	|	ADV
ajbmeb-1201	33	20	84	84	NUM
ajbmeb-1201	33	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	33	22	hypothetical	hypothetical	ADJ
ajbmeb-1201	33	23	framework	framework	NOUN
ajbmeb-1201	33	24	the	the	DET
ajbmeb-1201	33	25	literature	literature	PROPN
ajbmeb-1201	33	26	review	review	NOUN
ajbmeb-1201	33	27	of	of	ADP
ajbmeb-1201	33	28	previous	previous	ADJ
ajbmeb-1201	33	29	studies	study	NOUN
ajbmeb-1201	33	30	on	on	ADP
ajbmeb-1201	33	31	accounting	accounting	NOUN
ajbmeb-1201	33	32	disclosure	disclosure	NOUN
ajbmeb-1201	33	33	and	and	CCONJ
ajbmeb-1201	33	34	frq	frq	VERB
ajbmeb-1201	33	35	,	,	PUNCT
ajbmeb-1201	33	36	as	as	ADV
ajbmeb-1201	33	37	well	well	ADV
ajbmeb-1201	33	38	as	as	ADP
ajbmeb-1201	33	39	the	the	DET
ajbmeb-1201	33	40	research	research	NOUN
ajbmeb-1201	33	41	problem	problem	NOUN
ajbmeb-1201	33	42	,	,	PUNCT
ajbmeb-1201	33	43	its	its	PRON
ajbmeb-1201	33	44	significance	significance	NOUN
ajbmeb-1201	33	45	,	,	PUNCT
ajbmeb-1201	33	46	and	and	CCONJ
ajbmeb-1201	33	47	objectives	objective	NOUN
ajbmeb-1201	33	48	,	,	PUNCT
ajbmeb-1201	33	49	have	have	AUX
ajbmeb-1201	33	50	informed	inform	VERB
ajbmeb-1201	33	51	the	the	DET
ajbmeb-1201	33	52	development	development	NOUN
ajbmeb-1201	33	53	of	of	ADP
ajbmeb-1201	33	54	a	a	DET
ajbmeb-1201	33	55	hypothetical	hypothetical	ADJ
ajbmeb-1201	33	56	framework	framework	NOUN
ajbmeb-1201	33	57	for	for	ADP
ajbmeb-1201	33	58	this	this	DET
ajbmeb-1201	33	59	study	study	NOUN
ajbmeb-1201	33	60	.	.	PUNCT
ajbmeb-1201	34	1	this	this	DET
ajbmeb-1201	34	2	framework	framework	NOUN
ajbmeb-1201	34	3	serves	serve	VERB
ajbmeb-1201	34	4	as	as	ADP
ajbmeb-1201	34	5	a	a	DET
ajbmeb-1201	34	6	fundamental	fundamental	ADJ
ajbmeb-1201	34	7	guide	guide	NOUN
ajbmeb-1201	34	8	to	to	ADP
ajbmeb-1201	34	9	understanding	understand	VERB
ajbmeb-1201	34	10	the	the	DET
ajbmeb-1201	34	11	relationships	relationship	NOUN
ajbmeb-1201	34	12	and	and	CCONJ
ajbmeb-1201	34	13	impact	impact	NOUN
ajbmeb-1201	34	14	between	between	ADP
ajbmeb-1201	34	15	the	the	DET
ajbmeb-1201	34	16	main	main	ADJ
ajbmeb-1201	34	17	variables	variable	NOUN
ajbmeb-1201	34	18	and	and	CCONJ
ajbmeb-1201	34	19	their	their	PRON
ajbmeb-1201	34	20	sub	sub	NOUN
ajbmeb-1201	34	21	-	-	NOUN
ajbmeb-1201	34	22	dimensions	dimension	NOUN
ajbmeb-1201	34	23	.	.	PUNCT
ajbmeb-1201	35	1	the	the	DET
ajbmeb-1201	35	2	current	current	ADJ
ajbmeb-1201	35	3	framework	framework	NOUN
ajbmeb-1201	35	4	consists	consist	VERB
ajbmeb-1201	35	5	of	of	ADP
ajbmeb-1201	35	6	three	three	NUM
ajbmeb-1201	35	7	main	main	ADJ
ajbmeb-1201	35	8	variables	variable	NOUN
ajbmeb-1201	35	9	,	,	PUNCT
ajbmeb-1201	35	10	as	as	SCONJ
ajbmeb-1201	35	11	shown	show	VERB
ajbmeb-1201	35	12	in	in	ADP
ajbmeb-1201	35	13	figure	figure	NOUN
ajbmeb-1201	35	14	1	1	NUM
ajbmeb-1201	35	15	.	.	PUNCT
ajbmeb-1201	35	16	figure	figure	NOUN
ajbmeb-1201	35	17	1	1	NUM
ajbmeb-1201	35	18	.	.	PUNCT
ajbmeb-1201	35	19	hypothetical	hypothetical	ADJ
ajbmeb-1201	35	20	framework	framework	NOUN
ajbmeb-1201	35	21	research	research	NOUN
ajbmeb-1201	35	22	hypotheses	hypothese	VERB
ajbmeb-1201	35	23	the	the	DET
ajbmeb-1201	35	24	current	current	ADJ
ajbmeb-1201	35	25	study	study	NOUN
ajbmeb-1201	35	26	's	's	PART
ajbmeb-1201	35	27	hypotheses	hypothesis	NOUN
ajbmeb-1201	35	28	were	be	AUX
ajbmeb-1201	35	29	formulated	formulate	VERB
ajbmeb-1201	35	30	based	base	VERB
ajbmeb-1201	35	31	on	on	ADP
ajbmeb-1201	35	32	the	the	DET
ajbmeb-1201	35	33	research	research	NOUN
ajbmeb-1201	35	34	problem	problem	NOUN
ajbmeb-1201	35	35	,	,	PUNCT
ajbmeb-1201	35	36	objectives	objective	NOUN
ajbmeb-1201	35	37	,	,	PUNCT
ajbmeb-1201	35	38	and	and	CCONJ
ajbmeb-1201	35	39	hypothetical	hypothetical	ADJ
ajbmeb-1201	35	40	plan	plan	NOUN
ajbmeb-1201	35	41	.	.	PUNCT
ajbmeb-1201	36	1	they	they	PRON
ajbmeb-1201	36	2	aim	aim	VERB
ajbmeb-1201	36	3	to	to	PART
ajbmeb-1201	36	4	answer	answer	VERB
ajbmeb-1201	36	5	the	the	DET
ajbmeb-1201	36	6	research	research	NOUN
ajbmeb-1201	36	7	questions	question	NOUN
ajbmeb-1201	36	8	,	,	PUNCT
ajbmeb-1201	36	9	and	and	CCONJ
ajbmeb-1201	36	10	statistical	statistical	ADJ
ajbmeb-1201	36	11	testing	testing	NOUN
ajbmeb-1201	36	12	will	will	AUX
ajbmeb-1201	36	13	determine	determine	VERB
ajbmeb-1201	36	14	the	the	DET
ajbmeb-1201	36	15	quality	quality	NOUN
ajbmeb-1201	36	16	and	and	CCONJ
ajbmeb-1201	36	17	level	level	NOUN
ajbmeb-1201	36	18	of	of	ADP
ajbmeb-1201	36	19	the	the	DET
ajbmeb-1201	36	20	relationship	relationship	NOUN
ajbmeb-1201	36	21	between	between	ADP
ajbmeb-1201	36	22	the	the	DET
ajbmeb-1201	36	23	research	research	NOUN
ajbmeb-1201	36	24	variables	variable	NOUN
ajbmeb-1201	36	25	.	.	PUNCT
ajbmeb-1201	37	1	the	the	DET
ajbmeb-1201	37	2	research	research	NOUN
ajbmeb-1201	37	3	hypotheses	hypothesis	NOUN
ajbmeb-1201	37	4	are	be	AUX
ajbmeb-1201	37	5	:	:	PUNCT
ajbmeb-1201	37	6	.الفرضية	.الفرضية	NUM
ajbmeb-1201	37	7	الرئيسية	الرئيسية	PROPN
ajbmeb-1201	37	8	االولى	االولى	PROPN
ajbmeb-1201	37	9	:	:	PUNCT
ajbmeb-1201	37	10	توجد	توجد	PROPN
ajbmeb-1201	37	11	عالقة	عالقة	NOUN
ajbmeb-1201	37	12	ارتباط	ارتباط	NOUN
ajbmeb-1201	37	13	ذات	ذات	NOUN
ajbmeb-1201	37	14	داللة	داللة	NOUN
ajbmeb-1201	37	15	معنوية	معنوية	NOUN
ajbmeb-1201	37	16	بين	بين	PROPN
ajbmeb-1201	37	17	االفصاح	االفصاح	PROPN
ajbmeb-1201	37	18	المحاسبي	المحاسبي	PROPN
ajbmeb-1201	37	19	وجودة	وجودة	PROPN
ajbmeb-1201	37	20	االبالغ	االبالغ	PROPN
ajbmeb-1201	37	21	المالي	المالي	PROPN
ajbmeb-1201	37	22	)	)	PUNCT
ajbmeb-1201	37	23	الفرضيتان	الفرضيتان	PROPN
ajbmeb-1201	37	24	األولى	األولى	PROPN
ajbmeb-1201	37	25	.الفرضية	.الفرضية	NUM
ajbmeb-1201	37	26	الرئيسة	الرئيسة	NOUN
ajbmeb-1201	37	27	الثانية	الثانية	PROPN
ajbmeb-1201	37	28	:	:	PUNCT
ajbmeb-1201	37	29	توجد	توجد	PROPN
ajbmeb-1201	37	30	عالقة	عالقة	NOUN
ajbmeb-1201	37	31	ارتباط	ارتباط	NOUN
ajbmeb-1201	37	32	ذات	ذات	NOUN
ajbmeb-1201	37	33	داللة	داللة	NOUN
ajbmeb-1201	37	34	معنوية	معنوية	NOUN
ajbmeb-1201	38	1	بين	بين	VERB
ajbmeb-1201	38	2	جودة	جودة	NOUN
ajbmeb-1201	38	3	االبالغ	االبالغ	PROPN
ajbmeb-1201	38	4	المالي	المالي	PROPN
ajbmeb-1201	38	5	االفصاح	االفصاح	PROPN
ajbmeb-1201	38	6	المحاسبيي	المحاسبيي	PROPN
ajbmeb-1201	38	7	:	:	PUNCT
ajbmeb-1201	38	8	والثانية	والثانية	PROPN
ajbmeb-1201	38	9	هما	هما	X
ajbmeb-1201	38	10	بمعنى	بمعنى	ADJ
ajbmeb-1201	38	11	واحد	واحد	PROPN
ajbmeb-1201	38	12	،	،	PROPN
ajbmeb-1201	38	13	فقد	فقد	PROPN
ajbmeb-1201	39	1	حذفت	حذفت	PROPN
ajbmeb-1201	39	2	الثانية	الثانية	PROPN
ajbmeb-1201	39	3	(	(	PUNCT
ajbmeb-1201	39	4	.الفرضية	.الفرضية	NOUN
ajbmeb-1201	39	5	الرئيسة	الرئيسة	NOUN
ajbmeb-1201	39	6	الثالثة	الثالثة	PROPN
ajbmeb-1201	39	7	:	:	PUNCT
ajbmeb-1201	39	8	يوجد	يوجد	PROPN
ajbmeb-1201	39	9	تأثير	تأثير	PROPN
ajbmeb-1201	39	10	ذو	ذو	PRON
ajbmeb-1201	39	11	داللة	داللة	NOUN
ajbmeb-1201	39	12	معنوية	معنوية	NOUN
ajbmeb-1201	39	13	لإلفصاح	لإلفصاح	PROPN
ajbmeb-1201	39	14	المحاسبي	المحاسبي	PROPN
ajbmeb-1201	40	1	في	في	ADP
ajbmeb-1201	40	2	جودة	جودة	PROPN
ajbmeb-1201	40	3	االبالغ	االبالغ	PROPN
ajbmeb-1201	40	4	المالي	المالي	PROPN
ajbmeb-1201	40	5	الفرضية	الفرضية	PROPN
ajbmeb-1201	40	6	الرئيسة	الرئيسة	NOUN
ajbmeb-1201	40	7	الرابعة	الرابعة	PROPN
ajbmeb-1201	40	8	:	:	PUNCT
ajbmeb-1201	40	9	يوجد	يوجد	PROPN
ajbmeb-1201	40	10	تأثير	تأثير	PROPN
ajbmeb-1201	40	11	ذو	ذو	PRON
ajbmeb-1201	40	12	داللة	داللة	NOUN
ajbmeb-1201	40	13	معنوية	معنوية	NOUN
ajbmeb-1201	40	14	لإلفصاح	لإلفصاح	PROPN
ajbmeb-1201	40	15	المحاسبي	المحاسبي	PROPN
ajbmeb-1201	41	1	في	في	PRON
ajbmeb-1201	41	2	إدارة	إدارة	NOUN
ajbmeb-1201	41	3	األرباح	األرباح	PROPN
ajbmeb-1201	41	4	)	)	PUNCT
ajbmeb-1201	41	5	الفرضية	الفرضية	PROPN
ajbmeb-1201	41	6	الرابعة	الرابعة	PROPN
ajbmeb-1201	41	7	ال	ال	PROPN
ajbmeb-1201	41	8	توجد	توجد	PROPN
ajbmeb-1201	41	9	لها	لها	NOUN
ajbmeb-1201	41	10	بيانات	بيانات	VERB
ajbmeb-1201	41	11	في	في	ADP
ajbmeb-1201	41	12	البحث	البحث	PROPN
ajbmeb-1201	41	13	وال	وال	PROPN
ajbmeb-1201	41	14	نتائج	نتائج	PROPN
ajbmeb-1201	41	15	(	(	PUNCT
ajbmeb-1201	41	16	1	1	X
ajbmeb-1201	41	17	.	.	X
ajbmeb-1201	42	1	there	there	PRON
ajbmeb-1201	42	2	is	be	VERB
ajbmeb-1201	42	3	a	a	DET
ajbmeb-1201	42	4	significant	significant	ADJ
ajbmeb-1201	42	5	correlation	correlation	NOUN
ajbmeb-1201	42	6	between	between	ADP
ajbmeb-1201	42	7	accounting	accounting	NOUN
ajbmeb-1201	42	8	disclosure	disclosure	NOUN
ajbmeb-1201	42	9	and	and	CCONJ
ajbmeb-1201	42	10	frq	frq	ADJ
ajbmeb-1201	42	11	.	.	PUNCT
ajbmeb-1201	43	1	2	2	X
ajbmeb-1201	43	2	.	.	X
ajbmeb-1201	43	3	accounting	accounting	NOUN
ajbmeb-1201	43	4	disclosure	disclosure	NOUN
ajbmeb-1201	43	5	has	have	VERB
ajbmeb-1201	43	6	a	a	DET
ajbmeb-1201	43	7	significant	significant	ADJ
ajbmeb-1201	43	8	impact	impact	NOUN
ajbmeb-1201	43	9	on	on	ADP
ajbmeb-1201	43	10	financial	financial	ADJ
ajbmeb-1201	43	11	reporting	reporting	NOUN
ajbmeb-1201	43	12	quality	quality	NOUN
ajbmeb-1201	43	13	.	.	PUNCT
ajbmeb-1201	44	1	literature	literature	NOUN
ajbmeb-1201	44	2	review	review	VERB
ajbmeb-1201	44	3	accounting	accounting	NOUN
ajbmeb-1201	44	4	disclosure	disclosure	NOUN
ajbmeb-1201	44	5	the	the	DET
ajbmeb-1201	44	6	importance	importance	NOUN
ajbmeb-1201	44	7	of	of	ADP
ajbmeb-1201	44	8	accounting	accounting	NOUN
ajbmeb-1201	44	9	disclosure	disclosure	NOUN
ajbmeb-1201	44	10	has	have	AUX
ajbmeb-1201	44	11	grown	grow	VERB
ajbmeb-1201	44	12	alongside	alongside	ADP
ajbmeb-1201	44	13	advancements	advancement	NOUN
ajbmeb-1201	44	14	in	in	ADP
ajbmeb-1201	44	15	technology	technology	NOUN
ajbmeb-1201	44	16	and	and	CCONJ
ajbmeb-1201	44	17	scientific	scientific	ADJ
ajbmeb-1201	44	18	progress	progress	NOUN
ajbmeb-1201	44	19	,	,	PUNCT
ajbmeb-1201	44	20	particularly	particularly	ADV
ajbmeb-1201	44	21	in	in	ADP
ajbmeb-1201	44	22	the	the	DET
ajbmeb-1201	44	23	delivery	delivery	NOUN
ajbmeb-1201	44	24	of	of	ADP
ajbmeb-1201	44	25	accounting	accounting	NOUN
ajbmeb-1201	44	26	information	information	NOUN
ajbmeb-1201	44	27	through	through	ADP
ajbmeb-1201	44	28	financial	financial	ADJ
ajbmeb-1201	44	29	reports	report	NOUN
ajbmeb-1201	44	30	.	.	PUNCT
ajbmeb-1201	45	1	increased	increase	VERB
ajbmeb-1201	45	2	disclosure	disclosure	NOUN
ajbmeb-1201	45	3	of	of	ADP
ajbmeb-1201	45	4	accounting	accounting	NOUN
ajbmeb-1201	45	5	information	information	NOUN
ajbmeb-1201	45	6	has	have	VERB
ajbmeb-1201	45	7	a	a	DET
ajbmeb-1201	45	8	positive	positive	ADJ
ajbmeb-1201	45	9	impact	impact	NOUN
ajbmeb-1201	45	10	on	on	ADP
ajbmeb-1201	45	11	confidence	confidence	NOUN
ajbmeb-1201	45	12	in	in	ADP
ajbmeb-1201	45	13	iraqi	iraqi	ADJ
ajbmeb-1201	45	14	banks	bank	NOUN
ajbmeb-1201	45	15	listed	list	VERB
ajbmeb-1201	45	16	on	on	ADP
ajbmeb-1201	45	17	the	the	DET
ajbmeb-1201	45	18	ise	ise	NOUN
ajbmeb-1201	45	19	,	,	PUNCT
ajbmeb-1201	45	20	as	as	SCONJ
ajbmeb-1201	45	21	it	it	PRON
ajbmeb-1201	45	22	allows	allow	VERB
ajbmeb-1201	45	23	for	for	ADP
ajbmeb-1201	45	24	a	a	DET
ajbmeb-1201	45	25	better	well	ADJ
ajbmeb-1201	45	26	understanding	understanding	NOUN
ajbmeb-1201	45	27	of	of	ADP
ajbmeb-1201	45	28	their	their	PRON
ajbmeb-1201	45	29	past	past	ADJ
ajbmeb-1201	45	30	and	and	CCONJ
ajbmeb-1201	45	31	present	present	ADJ
ajbmeb-1201	45	32	performance	performance	NOUN
ajbmeb-1201	45	33	.	.	PUNCT
ajbmeb-1201	46	1	it	it	PRON
ajbmeb-1201	46	2	also	also	ADV
ajbmeb-1201	46	3	facilitates	facilitate	VERB
ajbmeb-1201	46	4	financial	financial	ADJ
ajbmeb-1201	46	5	reporting	reporting	NOUN
ajbmeb-1201	46	6	quality	quality	NOUN
ajbmeb-1201	46	7	accounting	accounting	NOUN
ajbmeb-1201	46	8	disclosure	disclosure	NOUN
ajbmeb-1201	46	9	american	american	PROPN
ajbmeb-1201	46	10	journal	journal	PROPN
ajbmeb-1201	46	11	of	of	ADP
ajbmeb-1201	46	12	business	business	NOUN
ajbmeb-1201	46	13	management	management	NOUN
ajbmeb-1201	46	14	,	,	PUNCT
ajbmeb-1201	46	15	economics	economic	NOUN
ajbmeb-1201	46	16	and	and	CCONJ
ajbmeb-1201	46	17	banking	banking	NOUN
ajbmeb-1201	46	18	volume	volume	NOUN
ajbmeb-1201	46	19	16	16	NUM
ajbmeb-1201	46	20	sep	sep	PROPN
ajbmeb-1201	46	21	,	,	PUNCT
ajbmeb-1201	46	22	2023	2023	NUM
ajbmeb-1201	46	23	p	p	NOUN
ajbmeb-1201	46	24	a	a	DET
ajbmeb-1201	46	25	g	g	NOUN
ajbmeb-1201	46	26	e	e	NOUN
ajbmeb-1201	46	27	|	|	ADV
ajbmeb-1201	46	28	85	85	NUM
ajbmeb-1201	46	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	46	30	comparisons	comparison	NOUN
ajbmeb-1201	46	31	between	between	ADP
ajbmeb-1201	46	32	different	different	ADJ
ajbmeb-1201	46	33	economic	economic	ADJ
ajbmeb-1201	46	34	units	unit	NOUN
ajbmeb-1201	46	35	and	and	CCONJ
ajbmeb-1201	46	36	aids	aid	NOUN
ajbmeb-1201	46	37	in	in	ADP
ajbmeb-1201	46	38	predicting	predict	VERB
ajbmeb-1201	46	39	future	future	ADJ
ajbmeb-1201	46	40	outcomes	outcome	NOUN
ajbmeb-1201	46	41	.	.	PUNCT
ajbmeb-1201	47	1	accounting	accounting	NOUN
ajbmeb-1201	47	2	disclosure	disclosure	NOUN
ajbmeb-1201	47	3	has	have	AUX
ajbmeb-1201	47	4	garnered	garner	VERB
ajbmeb-1201	47	5	significant	significant	ADJ
ajbmeb-1201	47	6	attention	attention	NOUN
ajbmeb-1201	47	7	from	from	ADP
ajbmeb-1201	47	8	professional	professional	ADJ
ajbmeb-1201	47	9	organizations	organization	NOUN
ajbmeb-1201	47	10	,	,	PUNCT
ajbmeb-1201	47	11	associations	association	NOUN
ajbmeb-1201	47	12	,	,	PUNCT
ajbmeb-1201	47	13	legislative	legislative	ADJ
ajbmeb-1201	47	14	bodies	body	NOUN
ajbmeb-1201	47	15	,	,	PUNCT
ajbmeb-1201	47	16	securities	security	NOUN
ajbmeb-1201	47	17	market	market	NOUN
ajbmeb-1201	47	18	regulators	regulator	NOUN
ajbmeb-1201	47	19	,	,	PUNCT
ajbmeb-1201	47	20	regulatory	regulatory	ADJ
ajbmeb-1201	47	21	authorities	authority	NOUN
ajbmeb-1201	47	22	,	,	PUNCT
ajbmeb-1201	47	23	and	and	CCONJ
ajbmeb-1201	47	24	financial	financial	ADJ
ajbmeb-1201	47	25	data	datum	NOUN
ajbmeb-1201	47	26	analysis	analysis	NOUN
ajbmeb-1201	47	27	entities	entity	NOUN
ajbmeb-1201	47	28	.	.	PUNCT
ajbmeb-1201	48	1	these	these	DET
ajbmeb-1201	48	2	entities	entity	NOUN
ajbmeb-1201	48	3	aim	aim	VERB
ajbmeb-1201	48	4	to	to	PART
ajbmeb-1201	48	5	provide	provide	VERB
ajbmeb-1201	48	6	accurate	accurate	ADJ
ajbmeb-1201	48	7	and	and	CCONJ
ajbmeb-1201	48	8	timely	timely	ADJ
ajbmeb-1201	48	9	information	information	NOUN
ajbmeb-1201	48	10	in	in	ADP
ajbmeb-1201	48	11	financial	financial	ADJ
ajbmeb-1201	48	12	reports	report	NOUN
ajbmeb-1201	48	13	,	,	PUNCT
ajbmeb-1201	48	14	ensuring	ensure	VERB
ajbmeb-1201	48	15	transparency	transparency	NOUN
ajbmeb-1201	48	16	and	and	CCONJ
ajbmeb-1201	48	17	assisting	assist	VERB
ajbmeb-1201	48	18	users	user	NOUN
ajbmeb-1201	48	19	in	in	ADP
ajbmeb-1201	48	20	making	make	VERB
ajbmeb-1201	48	21	informed	informed	ADJ
ajbmeb-1201	48	22	decisions	decision	NOUN
ajbmeb-1201	48	23	and	and	CCONJ
ajbmeb-1201	48	24	allocating	allocate	VERB
ajbmeb-1201	48	25	their	their	PRON
ajbmeb-1201	48	26	resources	resource	NOUN
ajbmeb-1201	48	27	effectively	effectively	ADV
ajbmeb-1201	48	28	.	.	PUNCT
ajbmeb-1201	49	1	ultimately	ultimately	ADV
ajbmeb-1201	49	2	,	,	PUNCT
ajbmeb-1201	49	3	this	this	DET
ajbmeb-1201	49	4	focus	focus	NOUN
ajbmeb-1201	49	5	on	on	ADP
ajbmeb-1201	49	6	accounting	accounting	NOUN
ajbmeb-1201	49	7	disclosure	disclosure	NOUN
ajbmeb-1201	49	8	contributes	contribute	VERB
ajbmeb-1201	49	9	to	to	ADP
ajbmeb-1201	49	10	improving	improve	VERB
ajbmeb-1201	49	11	the	the	DET
ajbmeb-1201	49	12	quality	quality	NOUN
ajbmeb-1201	49	13	of	of	ADP
ajbmeb-1201	49	14	financial	financial	ADJ
ajbmeb-1201	49	15	reporting	reporting	NOUN
ajbmeb-1201	49	16	and	and	CCONJ
ajbmeb-1201	49	17	helps	help	VERB
ajbmeb-1201	49	18	organizations	organization	NOUN
ajbmeb-1201	49	19	achieve	achieve	VERB
ajbmeb-1201	49	20	their	their	PRON
ajbmeb-1201	49	21	goals	goal	NOUN
ajbmeb-1201	49	22	.	.	PUNCT
ajbmeb-1201	50	1	in	in	ADP
ajbmeb-1201	50	2	order	order	NOUN
ajbmeb-1201	50	3	to	to	PART
ajbmeb-1201	50	4	clarify	clarify	VERB
ajbmeb-1201	50	5	the	the	DET
ajbmeb-1201	50	6	contents	content	NOUN
ajbmeb-1201	50	7	of	of	ADP
ajbmeb-1201	50	8	accounting	accounting	NOUN
ajbmeb-1201	50	9	disclosure	disclosure	NOUN
ajbmeb-1201	50	10	,	,	PUNCT
ajbmeb-1201	50	11	the	the	DET
ajbmeb-1201	50	12	current	current	ADJ
ajbmeb-1201	50	13	study	study	NOUN
ajbmeb-1201	50	14	will	will	AUX
ajbmeb-1201	50	15	address	address	VERB
ajbmeb-1201	50	16	the	the	DET
ajbmeb-1201	50	17	following	following	NOUN
ajbmeb-1201	50	18	:	:	PUNCT
ajbmeb-1201	50	19	the	the	DET
ajbmeb-1201	50	20	intellectual	intellectual	ADJ
ajbmeb-1201	50	21	framework	framework	NOUN
ajbmeb-1201	50	22	of	of	ADP
ajbmeb-1201	50	23	accounting	accounting	NOUN
ajbmeb-1201	50	24	disclosure	disclosure	NOUN
ajbmeb-1201	50	25	the	the	DET
ajbmeb-1201	50	26	disclosure	disclosure	NOUN
ajbmeb-1201	50	27	of	of	ADP
ajbmeb-1201	50	28	accounting	accounting	NOUN
ajbmeb-1201	50	29	information	information	NOUN
ajbmeb-1201	50	30	plays	play	VERB
ajbmeb-1201	50	31	a	a	DET
ajbmeb-1201	50	32	crucial	crucial	ADJ
ajbmeb-1201	50	33	role	role	NOUN
ajbmeb-1201	50	34	in	in	ADP
ajbmeb-1201	50	35	assisting	assist	VERB
ajbmeb-1201	50	36	various	various	ADJ
ajbmeb-1201	50	37	users	user	NOUN
ajbmeb-1201	50	38	,	,	PUNCT
ajbmeb-1201	50	39	such	such	ADJ
ajbmeb-1201	50	40	as	as	ADP
ajbmeb-1201	50	41	investors	investor	NOUN
ajbmeb-1201	50	42	,	,	PUNCT
ajbmeb-1201	50	43	shareholders	shareholder	NOUN
ajbmeb-1201	50	44	,	,	PUNCT
ajbmeb-1201	50	45	and	and	CCONJ
ajbmeb-1201	50	46	governments	government	NOUN
ajbmeb-1201	50	47	,	,	PUNCT
ajbmeb-1201	50	48	in	in	ADP
ajbmeb-1201	50	49	making	make	VERB
ajbmeb-1201	50	50	informed	informed	ADJ
ajbmeb-1201	50	51	decisions	decision	NOUN
ajbmeb-1201	50	52	and	and	CCONJ
ajbmeb-1201	50	53	planning	plan	VERB
ajbmeb-1201	50	54	for	for	ADP
ajbmeb-1201	50	55	the	the	DET
ajbmeb-1201	50	56	future	future	NOUN
ajbmeb-1201	50	57	.	.	PUNCT
ajbmeb-1201	51	1	it	it	PRON
ajbmeb-1201	51	2	provides	provide	VERB
ajbmeb-1201	51	3	valuable	valuable	ADJ
ajbmeb-1201	51	4	insights	insight	NOUN
ajbmeb-1201	51	5	into	into	ADP
ajbmeb-1201	51	6	a	a	DET
ajbmeb-1201	51	7	company	company	NOUN
ajbmeb-1201	51	8	's	's	PART
ajbmeb-1201	51	9	interactions	interaction	NOUN
ajbmeb-1201	51	10	with	with	ADP
ajbmeb-1201	51	11	the	the	DET
ajbmeb-1201	51	12	community	community	NOUN
ajbmeb-1201	51	13	,	,	PUNCT
ajbmeb-1201	51	14	its	its	PRON
ajbmeb-1201	51	15	employees	employee	NOUN
ajbmeb-1201	51	16	,	,	PUNCT
ajbmeb-1201	51	17	and	and	CCONJ
ajbmeb-1201	51	18	its	its	PRON
ajbmeb-1201	51	19	commitment	commitment	NOUN
ajbmeb-1201	51	20	to	to	ADP
ajbmeb-1201	51	21	environmental	environmental	ADJ
ajbmeb-1201	51	22	and	and	CCONJ
ajbmeb-1201	51	23	ethical	ethical	ADJ
ajbmeb-1201	51	24	concerns	concern	NOUN
ajbmeb-1201	51	25	.	.	PUNCT
ajbmeb-1201	52	1	by	by	ADP
ajbmeb-1201	52	2	disclosing	disclose	VERB
ajbmeb-1201	52	3	this	this	DET
ajbmeb-1201	52	4	information	information	NOUN
ajbmeb-1201	52	5	,	,	PUNCT
ajbmeb-1201	52	6	companies	company	NOUN
ajbmeb-1201	52	7	enhance	enhance	VERB
ajbmeb-1201	52	8	their	their	PRON
ajbmeb-1201	52	9	reputation	reputation	NOUN
ajbmeb-1201	52	10	and	and	CCONJ
ajbmeb-1201	52	11	demonstrate	demonstrate	VERB
ajbmeb-1201	52	12	their	their	PRON
ajbmeb-1201	52	13	accountability	accountability	NOUN
ajbmeb-1201	52	14	to	to	ADP
ajbmeb-1201	52	15	investors	investor	NOUN
ajbmeb-1201	52	16	by	by	ADP
ajbmeb-1201	52	17	showcasing	showcase	VERB
ajbmeb-1201	52	18	their	their	PRON
ajbmeb-1201	52	19	influence	influence	NOUN
ajbmeb-1201	52	20	on	on	ADP
ajbmeb-1201	52	21	decision	decision	NOUN
ajbmeb-1201	52	22	-	-	PUNCT
ajbmeb-1201	52	23	making	make	VERB
ajbmeb-1201	52	24	processes	process	NOUN
ajbmeb-1201	52	25	(	(	PUNCT
ajbmeb-1201	52	26	al	al	PROPN
ajbmeb-1201	52	27	-	-	PUNCT
ajbmeb-1201	52	28	amosh	amosh	PROPN
ajbmeb-1201	52	29	&	&	CCONJ
ajbmeb-1201	52	30	mansor	mansor	PROPN
ajbmeb-1201	52	31	,	,	PUNCT
ajbmeb-1201	52	32	2018	2018	NUM
ajbmeb-1201	52	33	)	)	PUNCT
ajbmeb-1201	52	34	.	.	PUNCT
ajbmeb-1201	53	1	the	the	DET
ajbmeb-1201	53	2	amount	amount	NOUN
ajbmeb-1201	53	3	of	of	ADP
ajbmeb-1201	53	4	accounting	accounting	NOUN
ajbmeb-1201	53	5	information	information	NOUN
ajbmeb-1201	53	6	disclosed	disclose	VERB
ajbmeb-1201	53	7	by	by	ADP
ajbmeb-1201	53	8	banks	bank	NOUN
ajbmeb-1201	53	9	varies	vary	VERB
ajbmeb-1201	53	10	among	among	ADP
ajbmeb-1201	53	11	different	different	ADJ
ajbmeb-1201	53	12	banks	bank	NOUN
ajbmeb-1201	53	13	based	base	VERB
ajbmeb-1201	53	14	on	on	ADP
ajbmeb-1201	53	15	the	the	DET
ajbmeb-1201	53	16	prevailing	prevail	VERB
ajbmeb-1201	53	17	regulations	regulation	NOUN
ajbmeb-1201	53	18	in	in	ADP
ajbmeb-1201	53	19	the	the	DET
ajbmeb-1201	53	20	iraqi	iraqi	ADJ
ajbmeb-1201	53	21	banking	banking	NOUN
ajbmeb-1201	53	22	law	law	NOUN
ajbmeb-1201	53	23	,	,	PUNCT
ajbmeb-1201	53	24	which	which	PRON
ajbmeb-1201	53	25	is	be	AUX
ajbmeb-1201	53	26	listed	list	VERB
ajbmeb-1201	53	27	within	within	ADP
ajbmeb-1201	53	28	the	the	DET
ajbmeb-1201	53	29	ise	ise	NOUN
ajbmeb-1201	53	30	.	.	PUNCT
ajbmeb-1201	54	1	it	it	PRON
ajbmeb-1201	54	2	depends	depend	VERB
ajbmeb-1201	54	3	on	on	ADP
ajbmeb-1201	54	4	the	the	DET
ajbmeb-1201	54	5	level	level	NOUN
ajbmeb-1201	54	6	of	of	ADP
ajbmeb-1201	54	7	economic	economic	ADJ
ajbmeb-1201	54	8	development	development	NOUN
ajbmeb-1201	54	9	of	of	ADP
ajbmeb-1201	54	10	the	the	DET
ajbmeb-1201	54	11	country	country	NOUN
ajbmeb-1201	54	12	in	in	ADP
ajbmeb-1201	54	13	which	which	PRON
ajbmeb-1201	54	14	they	they	PRON
ajbmeb-1201	54	15	operate	operate	VERB
ajbmeb-1201	54	16	,	,	PUNCT
ajbmeb-1201	54	17	the	the	DET
ajbmeb-1201	54	18	strength	strength	NOUN
ajbmeb-1201	54	19	of	of	ADP
ajbmeb-1201	54	20	the	the	DET
ajbmeb-1201	54	21	legislations	legislation	NOUN
ajbmeb-1201	54	22	reported	report	VERB
ajbmeb-1201	54	23	,	,	PUNCT
ajbmeb-1201	54	24	professional	professional	ADJ
ajbmeb-1201	54	25	accounting	accounting	NOUN
ajbmeb-1201	54	26	practices	practice	NOUN
ajbmeb-1201	54	27	,	,	PUNCT
ajbmeb-1201	54	28	and	and	CCONJ
ajbmeb-1201	54	29	the	the	DET
ajbmeb-1201	54	30	presence	presence	NOUN
ajbmeb-1201	54	31	of	of	ADP
ajbmeb-1201	54	32	advanced	advanced	ADJ
ajbmeb-1201	54	33	financial	financial	ADJ
ajbmeb-1201	54	34	markets	market	NOUN
ajbmeb-1201	54	35	that	that	PRON
ajbmeb-1201	54	36	allow	allow	VERB
ajbmeb-1201	54	37	banks	bank	NOUN
ajbmeb-1201	54	38	to	to	PART
ajbmeb-1201	54	39	engage	engage	VERB
ajbmeb-1201	54	40	in	in	ADP
ajbmeb-1201	54	41	continuous	continuous	ADJ
ajbmeb-1201	54	42	financial	financial	ADJ
ajbmeb-1201	54	43	practices	practice	NOUN
ajbmeb-1201	54	44	(	(	PUNCT
ajbmeb-1201	54	45	haddad	haddad	PROPN
ajbmeb-1201	54	46	et	et	PROPN
ajbmeb-1201	54	47	al	al	PROPN
ajbmeb-1201	54	48	.	.	PROPN
ajbmeb-1201	54	49	,	,	PUNCT
ajbmeb-1201	54	50	2017	2017	NUM
ajbmeb-1201	54	51	)	)	PUNCT
ajbmeb-1201	54	52	.	.	PUNCT
ajbmeb-1201	55	1	the	the	DET
ajbmeb-1201	55	2	financial	financial	ADJ
ajbmeb-1201	55	3	accounting	accounting	NOUN
ajbmeb-1201	55	4	standards	standards	PROPN
ajbmeb-1201	55	5	board	board	NOUN
ajbmeb-1201	55	6	(	(	PUNCT
ajbmeb-1201	55	7	fasb	fasb	PROPN
ajbmeb-1201	55	8	)	)	PUNCT
ajbmeb-1201	55	9	identifies	identify	VERB
ajbmeb-1201	55	10	four	four	NUM
ajbmeb-1201	55	11	main	main	ADJ
ajbmeb-1201	55	12	purposes	purpose	NOUN
ajbmeb-1201	55	13	of	of	ADP
ajbmeb-1201	55	14	disclosure	disclosure	NOUN
ajbmeb-1201	55	15	,	,	PUNCT
ajbmeb-1201	55	16	as	as	SCONJ
ajbmeb-1201	55	17	stated	state	VERB
ajbmeb-1201	55	18	by	by	ADP
ajbmeb-1201	55	19	brody	brody	NOUN
ajbmeb-1201	55	20	and	and	CCONJ
ajbmeb-1201	55	21	marrakchi	marrakchi	PROPN
ajbmeb-1201	55	22	(	(	PUNCT
ajbmeb-1201	55	23	2019	2019	NUM
ajbmeb-1201	55	24	):	):	PUNCT
ajbmeb-1201	55	25	1	1	X
ajbmeb-1201	55	26	.	.	X
ajbmeb-1201	55	27	describing	describe	VERB
ajbmeb-1201	55	28	significant	significant	ADJ
ajbmeb-1201	55	29	paragraphs	paragraph	NOUN
ajbmeb-1201	55	30	and	and	CCONJ
ajbmeb-1201	55	31	providing	provide	VERB
ajbmeb-1201	55	32	appropriate	appropriate	ADJ
ajbmeb-1201	55	33	measurement	measurement	NOUN
ajbmeb-1201	55	34	for	for	ADP
ajbmeb-1201	55	35	them	they	PRON
ajbmeb-1201	55	36	.	.	PUNCT
ajbmeb-1201	56	1	2	2	X
ajbmeb-1201	56	2	.	.	X
ajbmeb-1201	56	3	describing	describe	VERB
ajbmeb-1201	56	4	non	non	ADJ
ajbmeb-1201	56	5	-	-	ADJ
ajbmeb-1201	56	6	significant	significant	ADJ
ajbmeb-1201	56	7	paragraphs	paragraph	NOUN
ajbmeb-1201	56	8	and	and	CCONJ
ajbmeb-1201	56	9	providing	provide	VERB
ajbmeb-1201	56	10	appropriate	appropriate	ADJ
ajbmeb-1201	56	11	measurement	measurement	NOUN
ajbmeb-1201	56	12	for	for	ADP
ajbmeb-1201	56	13	them	they	PRON
ajbmeb-1201	56	14	.	.	PUNCT
ajbmeb-1201	57	1	3	3	X
ajbmeb-1201	57	2	.	.	X
ajbmeb-1201	57	3	providing	provide	VERB
ajbmeb-1201	57	4	information	information	NOUN
ajbmeb-1201	57	5	that	that	PRON
ajbmeb-1201	57	6	helps	help	VERB
ajbmeb-1201	57	7	users	user	NOUN
ajbmeb-1201	57	8	of	of	ADP
ajbmeb-1201	57	9	financial	financial	ADJ
ajbmeb-1201	57	10	reports	report	NOUN
ajbmeb-1201	57	11	in	in	ADP
ajbmeb-1201	57	12	assessing	assess	VERB
ajbmeb-1201	57	13	the	the	DET
ajbmeb-1201	57	14	risks	risk	NOUN
ajbmeb-1201	57	15	and	and	CCONJ
ajbmeb-1201	57	16	probabilities	probability	NOUN
ajbmeb-1201	57	17	associated	associate	VERB
ajbmeb-1201	57	18	with	with	ADP
ajbmeb-1201	57	19	significant	significant	ADJ
ajbmeb-1201	57	20	and	and	CCONJ
ajbmeb-1201	57	21	non	non	ADJ
ajbmeb-1201	57	22	-	-	ADJ
ajbmeb-1201	57	23	significant	significant	ADJ
ajbmeb-1201	57	24	paragraphs	paragraph	NOUN
ajbmeb-1201	57	25	(	(	PUNCT
ajbmeb-1201	57	26	al	al	PROPN
ajbmeb-1201	57	27	-	-	PUNCT
ajbmeb-1201	57	28	amin	amin	NOUN
ajbmeb-1201	57	29	,	,	PUNCT
ajbmeb-1201	57	30	2015	2015	NUM
ajbmeb-1201	57	31	)	)	PUNCT
ajbmeb-1201	57	32	.	.	PUNCT
ajbmeb-1201	58	1	4	4	X
ajbmeb-1201	58	2	.	.	X
ajbmeb-1201	58	3	providing	provide	VERB
ajbmeb-1201	58	4	important	important	ADJ
ajbmeb-1201	58	5	information	information	NOUN
ajbmeb-1201	58	6	when	when	SCONJ
ajbmeb-1201	58	7	information	information	NOUN
ajbmeb-1201	58	8	is	be	AUX
ajbmeb-1201	58	9	scarce	scarce	ADJ
ajbmeb-1201	58	10	(	(	PUNCT
ajbmeb-1201	58	11	alexander	alexander	PROPN
ajbmeb-1201	58	12	et	et	PROPN
ajbmeb-1201	58	13	al	al	PROPN
ajbmeb-1201	58	14	.	.	PROPN
ajbmeb-1201	58	15	,	,	PUNCT
ajbmeb-1201	58	16	2009	2009	NUM
ajbmeb-1201	58	17	)	)	PUNCT
ajbmeb-1201	58	18	.	.	PUNCT
ajbmeb-1201	59	1	the	the	DET
ajbmeb-1201	59	2	researchers	researcher	NOUN
ajbmeb-1201	59	3	perceive	perceive	VERB
ajbmeb-1201	59	4	accounting	accounting	NOUN
ajbmeb-1201	59	5	disclosure	disclosure	NOUN
ajbmeb-1201	59	6	as	as	ADP
ajbmeb-1201	59	7	the	the	DET
ajbmeb-1201	59	8	process	process	NOUN
ajbmeb-1201	59	9	of	of	ADP
ajbmeb-1201	59	10	presenting	present	VERB
ajbmeb-1201	59	11	accounting	accounting	NOUN
ajbmeb-1201	59	12	and	and	CCONJ
ajbmeb-1201	59	13	financial	financial	ADJ
ajbmeb-1201	59	14	information	information	NOUN
ajbmeb-1201	59	15	through	through	ADP
ajbmeb-1201	59	16	financial	financial	ADJ
ajbmeb-1201	59	17	statements	statement	NOUN
ajbmeb-1201	59	18	,	,	PUNCT
ajbmeb-1201	59	19	whether	whether	SCONJ
ajbmeb-1201	59	20	quantitative	quantitative	ADJ
ajbmeb-1201	59	21	or	or	CCONJ
ajbmeb-1201	59	22	qualitative	qualitative	NOUN
ajbmeb-1201	59	23	,	,	PUNCT
ajbmeb-1201	59	24	in	in	ADP
ajbmeb-1201	59	25	the	the	DET
ajbmeb-1201	59	26	financial	financial	ADJ
ajbmeb-1201	59	27	statements	statement	NOUN
ajbmeb-1201	59	28	themselves	themselves	PRON
ajbmeb-1201	59	29	,	,	PUNCT
ajbmeb-1201	59	30	as	as	ADV
ajbmeb-1201	59	31	well	well	ADV
ajbmeb-1201	59	32	as	as	ADP
ajbmeb-1201	59	33	in	in	ADP
ajbmeb-1201	59	34	the	the	DET
ajbmeb-1201	59	35	footnotes	footnote	NOUN
ajbmeb-1201	59	36	,	,	PUNCT
ajbmeb-1201	59	37	disclosures	disclosure	NOUN
ajbmeb-1201	59	38	,	,	PUNCT
ajbmeb-1201	59	39	and	and	CCONJ
ajbmeb-1201	59	40	supplementary	supplementary	ADJ
ajbmeb-1201	59	41	schedules	schedule	NOUN
ajbmeb-1201	59	42	,	,	PUNCT
ajbmeb-1201	59	43	at	at	ADP
ajbmeb-1201	59	44	the	the	DET
ajbmeb-1201	59	45	appropriate	appropriate	ADJ
ajbmeb-1201	59	46	time	time	NOUN
ajbmeb-1201	59	47	.	.	PUNCT
ajbmeb-1201	60	1	this	this	PRON
ajbmeb-1201	60	2	ensures	ensure	VERB
ajbmeb-1201	60	3	that	that	SCONJ
ajbmeb-1201	60	4	the	the	DET
ajbmeb-1201	60	5	financial	financial	ADJ
ajbmeb-1201	60	6	statements	statement	NOUN
ajbmeb-1201	60	7	are	be	AUX
ajbmeb-1201	60	8	not	not	PART
ajbmeb-1201	60	9	misleading	misleading	ADJ
ajbmeb-1201	60	10	and	and	CCONJ
ajbmeb-1201	60	11	are	be	AUX
ajbmeb-1201	60	12	suitable	suitable	ADJ
ajbmeb-1201	60	13	for	for	SCONJ
ajbmeb-1201	60	14	external	external	ADJ
ajbmeb-1201	60	15	users	user	NOUN
ajbmeb-1201	60	16	to	to	PART
ajbmeb-1201	60	17	make	make	VERB
ajbmeb-1201	60	18	appropriate	appropriate	ADJ
ajbmeb-1201	60	19	decisions	decision	NOUN
ajbmeb-1201	60	20	based	base	VERB
ajbmeb-1201	60	21	on	on	ADP
ajbmeb-1201	60	22	information	information	NOUN
ajbmeb-1201	60	23	characterized	characterize	VERB
ajbmeb-1201	60	24	by	by	ADP
ajbmeb-1201	60	25	credibility	credibility	NOUN
ajbmeb-1201	60	26	,	,	PUNCT
ajbmeb-1201	60	27	relevance	relevance	NOUN
ajbmeb-1201	60	28	,	,	PUNCT
ajbmeb-1201	60	29	clarity	clarity	NOUN
ajbmeb-1201	60	30	,	,	PUNCT
ajbmeb-1201	60	31	and	and	CCONJ
ajbmeb-1201	60	32	without	without	ADP
ajbmeb-1201	60	33	having	have	VERB
ajbmeb-1201	60	34	access	access	NOUN
ajbmeb-1201	60	35	to	to	ADP
ajbmeb-1201	60	36	the	the	DET
ajbmeb-1201	60	37	books	book	NOUN
ajbmeb-1201	60	38	and	and	CCONJ
ajbmeb-1201	60	39	records	record	NOUN
ajbmeb-1201	60	40	of	of	ADP
ajbmeb-1201	60	41	the	the	DET
ajbmeb-1201	60	42	entity	entity	NOUN
ajbmeb-1201	60	43	.	.	PUNCT
ajbmeb-1201	61	1	the	the	DET
ajbmeb-1201	61	2	importance	importance	NOUN
ajbmeb-1201	61	3	of	of	ADP
ajbmeb-1201	61	4	accounting	accounting	NOUN
ajbmeb-1201	61	5	disclosure	disclosure	NOUN
ajbmeb-1201	61	6	the	the	DET
ajbmeb-1201	61	7	significance	significance	NOUN
ajbmeb-1201	61	8	of	of	ADP
ajbmeb-1201	61	9	accounting	accounting	NOUN
ajbmeb-1201	61	10	disclosure	disclosure	NOUN
ajbmeb-1201	61	11	became	become	VERB
ajbmeb-1201	61	12	evident	evident	ADJ
ajbmeb-1201	61	13	with	with	ADP
ajbmeb-1201	61	14	the	the	DET
ajbmeb-1201	61	15	rise	rise	NOUN
ajbmeb-1201	61	16	of	of	ADP
ajbmeb-1201	61	17	financial	financial	ADJ
ajbmeb-1201	61	18	institutions	institution	NOUN
ajbmeb-1201	61	19	and	and	CCONJ
ajbmeb-1201	61	20	its	its	PRON
ajbmeb-1201	61	21	incorporation	incorporation	NOUN
ajbmeb-1201	61	22	into	into	ADP
ajbmeb-1201	61	23	corporate	corporate	ADJ
ajbmeb-1201	61	24	laws	law	NOUN
ajbmeb-1201	61	25	in	in	ADP
ajbmeb-1201	61	26	many	many	ADJ
ajbmeb-1201	61	27	countries	country	NOUN
ajbmeb-1201	61	28	,	,	PUNCT
ajbmeb-1201	61	29	including	include	VERB
ajbmeb-1201	61	30	iraq	iraq	PROPN
ajbmeb-1201	61	31	.	.	PUNCT
ajbmeb-1201	62	1	it	it	PRON
ajbmeb-1201	62	2	is	be	AUX
ajbmeb-1201	62	3	now	now	ADV
ajbmeb-1201	62	4	mandatory	mandatory	ADJ
ajbmeb-1201	62	5	for	for	SCONJ
ajbmeb-1201	62	6	banks	bank	NOUN
ajbmeb-1201	62	7	to	to	PART
ajbmeb-1201	62	8	publish	publish	VERB
ajbmeb-1201	62	9	financial	financial	ADJ
ajbmeb-1201	62	10	statements	statement	NOUN
ajbmeb-1201	62	11	before	before	SCONJ
ajbmeb-1201	62	12	their	their	PRON
ajbmeb-1201	62	13	annual	annual	ADJ
ajbmeb-1201	62	14	board	board	NOUN
ajbmeb-1201	62	15	of	of	ADP
ajbmeb-1201	62	16	directors	director	NOUN
ajbmeb-1201	62	17	meeting	meet	VERB
ajbmeb-1201	62	18	,	,	PUNCT
ajbmeb-1201	62	19	as	as	SCONJ
ajbmeb-1201	62	20	required	require	VERB
ajbmeb-1201	62	21	by	by	ADP
ajbmeb-1201	62	22	these	these	DET
ajbmeb-1201	62	23	laws	law	NOUN
ajbmeb-1201	62	24	.	.	PUNCT
ajbmeb-1201	63	1	these	these	DET
ajbmeb-1201	63	2	regulations	regulation	NOUN
ajbmeb-1201	63	3	also	also	ADV
ajbmeb-1201	63	4	outline	outline	VERB
ajbmeb-1201	63	5	the	the	DET
ajbmeb-1201	63	6	minimum	minimum	NOUN
ajbmeb-1201	63	7	amount	amount	NOUN
ajbmeb-1201	63	8	of	of	ADP
ajbmeb-1201	63	9	information	information	NOUN
ajbmeb-1201	63	10	that	that	PRON
ajbmeb-1201	63	11	must	must	AUX
ajbmeb-1201	63	12	be	be	AUX
ajbmeb-1201	63	13	included	include	VERB
ajbmeb-1201	63	14	in	in	ADP
ajbmeb-1201	63	15	these	these	DET
ajbmeb-1201	63	16	published	publish	VERB
ajbmeb-1201	63	17	financial	financial	ADJ
ajbmeb-1201	63	18	statements	statement	NOUN
ajbmeb-1201	63	19	,	,	PUNCT
ajbmeb-1201	63	20	often	often	ADV
ajbmeb-1201	63	21	providing	provide	VERB
ajbmeb-1201	63	22	specific	specific	ADJ
ajbmeb-1201	63	23	models	model	NOUN
ajbmeb-1201	63	24	for	for	ADP
ajbmeb-1201	63	25	presentation	presentation	NOUN
ajbmeb-1201	63	26	.	.	PUNCT
ajbmeb-1201	64	1	external	external	ADJ
ajbmeb-1201	64	2	parties	party	NOUN
ajbmeb-1201	64	3	often	often	ADV
ajbmeb-1201	64	4	lack	lack	VERB
ajbmeb-1201	64	5	the	the	DET
ajbmeb-1201	64	6	authority	authority	NOUN
ajbmeb-1201	64	7	to	to	PART
ajbmeb-1201	64	8	compel	compel	VERB
ajbmeb-1201	64	9	economic	economic	ADJ
ajbmeb-1201	64	10	entities	entity	NOUN
ajbmeb-1201	64	11	,	,	PUNCT
ajbmeb-1201	64	12	including	include	VERB
ajbmeb-1201	64	13	banks	bank	NOUN
ajbmeb-1201	64	14	,	,	PUNCT
ajbmeb-1201	64	15	to	to	PART
ajbmeb-1201	64	16	provide	provide	VERB
ajbmeb-1201	64	17	them	they	PRON
ajbmeb-1201	64	18	with	with	ADP
ajbmeb-1201	64	19	the	the	DET
ajbmeb-1201	64	20	necessary	necessary	ADJ
ajbmeb-1201	64	21	data	datum	NOUN
ajbmeb-1201	64	22	to	to	PART
ajbmeb-1201	64	23	make	make	VERB
ajbmeb-1201	64	24	informed	informed	ADJ
ajbmeb-1201	64	25	decisions	decision	NOUN
ajbmeb-1201	64	26	(	(	PUNCT
ajbmeb-1201	64	27	hussein	hussein	PROPN
ajbmeb-1201	64	28	&	&	CCONJ
ajbmeb-1201	64	29	al	al	PROPN
ajbmeb-1201	64	30	-	-	PUNCT
ajbmeb-1201	64	31	tamimi	tamimi	PROPN
ajbmeb-1201	64	32	,	,	PUNCT
ajbmeb-1201	64	33	2016	2016	NUM
ajbmeb-1201	64	34	)	)	PUNCT
ajbmeb-1201	64	35	.	.	PUNCT
ajbmeb-1201	65	1	american	american	PROPN
ajbmeb-1201	65	2	journal	journal	PROPN
ajbmeb-1201	65	3	of	of	ADP
ajbmeb-1201	65	4	business	business	NOUN
ajbmeb-1201	65	5	management	management	NOUN
ajbmeb-1201	65	6	,	,	PUNCT
ajbmeb-1201	65	7	economics	economic	NOUN
ajbmeb-1201	65	8	and	and	CCONJ
ajbmeb-1201	65	9	banking	banking	NOUN
ajbmeb-1201	65	10	volume	volume	NOUN
ajbmeb-1201	65	11	16	16	NUM
ajbmeb-1201	65	12	sep	sep	PROPN
ajbmeb-1201	65	13	,	,	PUNCT
ajbmeb-1201	65	14	2023	2023	NUM
ajbmeb-1201	65	15	p	p	NOUN
ajbmeb-1201	65	16	a	a	DET
ajbmeb-1201	65	17	g	g	NOUN
ajbmeb-1201	65	18	e	e	NOUN
ajbmeb-1201	65	19	|	|	ADV
ajbmeb-1201	65	20	86	86	NUM
ajbmeb-1201	65	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1201	65	22	1	1	NUM
ajbmeb-1201	65	23	.	.	PUNCT
ajbmeb-1201	66	1	full	full	ADJ
ajbmeb-1201	66	2	disclosure	disclosure	NOUN
ajbmeb-1201	66	3	:	:	PUNCT
ajbmeb-1201	66	4	this	this	DET
ajbmeb-1201	66	5	type	type	NOUN
ajbmeb-1201	66	6	of	of	ADP
ajbmeb-1201	66	7	disclosure	disclosure	NOUN
ajbmeb-1201	66	8	pertains	pertain	NOUN
ajbmeb-1201	66	9	to	to	ADP
ajbmeb-1201	66	10	the	the	DET
ajbmeb-1201	66	11	extent	extent	NOUN
ajbmeb-1201	66	12	to	to	PART
ajbmeb-1201	66	13	which	which	PRON
ajbmeb-1201	66	14	financial	financial	ADJ
ajbmeb-1201	66	15	reports	report	NOUN
ajbmeb-1201	66	16	provide	provide	VERB
ajbmeb-1201	66	17	a	a	DET
ajbmeb-1201	66	18	thorough	thorough	ADJ
ajbmeb-1201	66	19	and	and	CCONJ
ajbmeb-1201	66	20	complete	complete	ADJ
ajbmeb-1201	66	21	overview	overview	NOUN
ajbmeb-1201	66	22	of	of	ADP
ajbmeb-1201	66	23	relevant	relevant	ADJ
ajbmeb-1201	66	24	information	information	NOUN
ajbmeb-1201	66	25	that	that	PRON
ajbmeb-1201	66	26	can	can	AUX
ajbmeb-1201	66	27	greatly	greatly	ADV
ajbmeb-1201	66	28	impact	impact	VERB
ajbmeb-1201	66	29	the	the	DET
ajbmeb-1201	66	30	reader	reader	NOUN
ajbmeb-1201	66	31	.	.	PUNCT
ajbmeb-1201	67	1	it	it	PRON
ajbmeb-1201	67	2	emphasizes	emphasize	VERB
ajbmeb-1201	67	3	the	the	DET
ajbmeb-1201	67	4	significance	significance	NOUN
ajbmeb-1201	67	5	of	of	ADP
ajbmeb-1201	67	6	providing	provide	VERB
ajbmeb-1201	67	7	all	all	DET
ajbmeb-1201	67	8	relevant	relevant	ADJ
ajbmeb-1201	67	9	information	information	NOUN
ajbmeb-1201	67	10	as	as	ADP
ajbmeb-1201	67	11	a	a	DET
ajbmeb-1201	67	12	primary	primary	ADJ
ajbmeb-1201	67	13	source	source	NOUN
ajbmeb-1201	67	14	for	for	ADP
ajbmeb-1201	67	15	decisionmaking	decisionmake	VERB
ajbmeb-1201	67	16	.	.	PUNCT
ajbmeb-1201	68	1	this	this	DET
ajbmeb-1201	68	2	disclosure	disclosure	NOUN
ajbmeb-1201	68	3	is	be	AUX
ajbmeb-1201	68	4	not	not	PART
ajbmeb-1201	68	5	limited	limit	VERB
ajbmeb-1201	68	6	to	to	ADP
ajbmeb-1201	68	7	facts	fact	NOUN
ajbmeb-1201	68	8	up	up	ADP
ajbmeb-1201	68	9	until	until	ADP
ajbmeb-1201	68	10	the	the	DET
ajbmeb-1201	68	11	end	end	NOUN
ajbmeb-1201	68	12	of	of	ADP
ajbmeb-1201	68	13	the	the	DET
ajbmeb-1201	68	14	accounting	accounting	NOUN
ajbmeb-1201	68	15	period	period	NOUN
ajbmeb-1201	68	16	,	,	PUNCT
ajbmeb-1201	68	17	but	but	CCONJ
ajbmeb-1201	68	18	also	also	ADV
ajbmeb-1201	68	19	extends	extend	VERB
ajbmeb-1201	68	20	to	to	ADP
ajbmeb-1201	68	21	any	any	DET
ajbmeb-1201	68	22	subsequent	subsequent	ADJ
ajbmeb-1201	68	23	events	event	NOUN
ajbmeb-1201	68	24	occurring	occur	VERB
ajbmeb-1201	68	25	after	after	ADP
ajbmeb-1201	68	26	the	the	DET
ajbmeb-1201	68	27	financial	financial	ADJ
ajbmeb-1201	68	28	statements	statement	NOUN
ajbmeb-1201	68	29	'	'	PART
ajbmeb-1201	68	30	date	date	NOUN
ajbmeb-1201	68	31	that	that	PRON
ajbmeb-1201	68	32	can	can	AUX
ajbmeb-1201	68	33	significantly	significantly	ADV
ajbmeb-1201	68	34	influence	influence	VERB
ajbmeb-1201	68	35	users	user	NOUN
ajbmeb-1201	68	36	of	of	ADP
ajbmeb-1201	68	37	those	those	DET
ajbmeb-1201	68	38	financial	financial	ADJ
ajbmeb-1201	68	39	statements	statement	NOUN
ajbmeb-1201	68	40	.	.	PUNCT
ajbmeb-1201	69	1	however	however	ADV
ajbmeb-1201	69	2	,	,	PUNCT
ajbmeb-1201	69	3	it	it	PRON
ajbmeb-1201	69	4	may	may	AUX
ajbmeb-1201	69	5	not	not	PART
ajbmeb-1201	69	6	always	always	ADV
ajbmeb-1201	69	7	be	be	AUX
ajbmeb-1201	69	8	feasible	feasible	ADJ
ajbmeb-1201	69	9	to	to	PART
ajbmeb-1201	69	10	apply	apply	VERB
ajbmeb-1201	69	11	this	this	DET
ajbmeb-1201	69	12	type	type	NOUN
ajbmeb-1201	69	13	of	of	ADP
ajbmeb-1201	69	14	disclosure	disclosure	NOUN
ajbmeb-1201	69	15	in	in	ADP
ajbmeb-1201	69	16	real	real	ADJ
ajbmeb-1201	69	17	-	-	PUNCT
ajbmeb-1201	69	18	world	world	NOUN
ajbmeb-1201	69	19	scenarios	scenario	NOUN
ajbmeb-1201	69	20	(	(	PUNCT
ajbmeb-1201	69	21	kashkou	kashkou	PROPN
ajbmeb-1201	69	22	,	,	PUNCT
ajbmeb-1201	69	23	2016	2016	NUM
ajbmeb-1201	69	24	)	)	PUNCT
ajbmeb-1201	69	25	.	.	PUNCT
ajbmeb-1201	70	1	2	2	X
ajbmeb-1201	70	2	.	.	X
ajbmeb-1201	70	3	sufficiency	sufficiency	NOUN
ajbmeb-1201	70	4	of	of	ADP
ajbmeb-1201	70	5	disclosure	disclosure	NOUN
ajbmeb-1201	70	6	:	:	PUNCT
ajbmeb-1201	70	7	refers	refer	VERB
ajbmeb-1201	70	8	to	to	ADP
ajbmeb-1201	70	9	determining	determine	VERB
ajbmeb-1201	70	10	the	the	DET
ajbmeb-1201	70	11	necessary	necessary	ADJ
ajbmeb-1201	70	12	amount	amount	NOUN
ajbmeb-1201	70	13	of	of	ADP
ajbmeb-1201	70	14	accounting	accounting	NOUN
ajbmeb-1201	70	15	information	information	NOUN
ajbmeb-1201	70	16	to	to	PART
ajbmeb-1201	70	17	be	be	AUX
ajbmeb-1201	70	18	included	include	VERB
ajbmeb-1201	70	19	in	in	ADP
ajbmeb-1201	70	20	the	the	DET
ajbmeb-1201	70	21	financial	financial	ADJ
ajbmeb-1201	70	22	statements	statement	NOUN
ajbmeb-1201	70	23	.	.	PUNCT
ajbmeb-1201	71	1	the	the	DET
ajbmeb-1201	71	2	specific	specific	ADJ
ajbmeb-1201	71	3	definition	definition	NOUN
ajbmeb-1201	71	4	of	of	ADP
ajbmeb-1201	71	5	what	what	PRON
ajbmeb-1201	71	6	constitutes	constitute	VERB
ajbmeb-1201	71	7	the	the	DET
ajbmeb-1201	71	8	minimum	minimum	ADJ
ajbmeb-1201	71	9	requirement	requirement	NOUN
ajbmeb-1201	71	10	may	may	AUX
ajbmeb-1201	71	11	vary	vary	VERB
ajbmeb-1201	71	12	depending	depend	VERB
ajbmeb-1201	71	13	on	on	ADP
ajbmeb-1201	71	14	different	different	ADJ
ajbmeb-1201	71	15	needs	need	NOUN
ajbmeb-1201	71	16	and	and	CCONJ
ajbmeb-1201	71	17	interests	interest	NOUN
ajbmeb-1201	71	18	.	.	PUNCT
ajbmeb-1201	72	1	this	this	PRON
ajbmeb-1201	72	2	is	be	AUX
ajbmeb-1201	72	3	because	because	SCONJ
ajbmeb-1201	72	4	adequate	adequate	ADJ
ajbmeb-1201	72	5	disclosure	disclosure	NOUN
ajbmeb-1201	72	6	directly	directly	ADV
ajbmeb-1201	72	7	affects	affect	VERB
ajbmeb-1201	72	8	decision	decision	NOUN
ajbmeb-1201	72	9	-	-	PUNCT
ajbmeb-1201	72	10	making	making	NOUN
ajbmeb-1201	72	11	and	and	CCONJ
ajbmeb-1201	72	12	is	be	AUX
ajbmeb-1201	72	13	based	base	VERB
ajbmeb-1201	72	14	on	on	ADP
ajbmeb-1201	72	15	the	the	DET
ajbmeb-1201	72	16	recipient	recipient	NOUN
ajbmeb-1201	72	17	's	's	PART
ajbmeb-1201	72	18	experience	experience	NOUN
ajbmeb-1201	72	19	and	and	CCONJ
ajbmeb-1201	72	20	understanding	understanding	NOUN
ajbmeb-1201	72	21	(	(	PUNCT
ajbmeb-1201	72	22	abdul	abdul	PROPN
ajbmeb-1201	72	23	latif	latif	PROPN
ajbmeb-1201	72	24	,	,	PUNCT
ajbmeb-1201	72	25	2013	2013	NUM
ajbmeb-1201	72	26	)	)	PUNCT
ajbmeb-1201	72	27	.	.	PUNCT
ajbmeb-1201	73	1	3	3	X
ajbmeb-1201	73	2	.	.	X
ajbmeb-1201	73	3	fair	fair	ADJ
ajbmeb-1201	73	4	disclosure	disclosure	NOUN
ajbmeb-1201	73	5	:	:	PUNCT
ajbmeb-1201	73	6	this	this	PRON
ajbmeb-1201	73	7	refers	refer	VERB
ajbmeb-1201	73	8	to	to	ADP
ajbmeb-1201	73	9	presenting	present	VERB
ajbmeb-1201	73	10	information	information	NOUN
ajbmeb-1201	73	11	in	in	ADP
ajbmeb-1201	73	12	a	a	DET
ajbmeb-1201	73	13	manner	manner	NOUN
ajbmeb-1201	73	14	that	that	PRON
ajbmeb-1201	73	15	provides	provide	VERB
ajbmeb-1201	73	16	equal	equal	ADJ
ajbmeb-1201	73	17	access	access	NOUN
ajbmeb-1201	73	18	to	to	ADP
ajbmeb-1201	73	19	all	all	DET
ajbmeb-1201	73	20	recipients	recipient	NOUN
ajbmeb-1201	73	21	,	,	PUNCT
ajbmeb-1201	73	22	without	without	ADP
ajbmeb-1201	73	23	favoring	favor	VERB
ajbmeb-1201	73	24	any	any	DET
ajbmeb-1201	73	25	specific	specific	ADJ
ajbmeb-1201	73	26	group	group	NOUN
ajbmeb-1201	73	27	.	.	PUNCT
ajbmeb-1201	74	1	the	the	DET
ajbmeb-1201	74	2	goal	goal	NOUN
ajbmeb-1201	74	3	is	be	AUX
ajbmeb-1201	74	4	to	to	PART
ajbmeb-1201	74	5	ensure	ensure	VERB
ajbmeb-1201	74	6	a	a	DET
ajbmeb-1201	74	7	fair	fair	ADJ
ajbmeb-1201	74	8	comprehension	comprehension	NOUN
ajbmeb-1201	74	9	of	of	ADP
ajbmeb-1201	74	10	the	the	DET
ajbmeb-1201	74	11	financial	financial	ADJ
ajbmeb-1201	74	12	statements	statement	NOUN
ajbmeb-1201	74	13	by	by	ADP
ajbmeb-1201	74	14	all	all	DET
ajbmeb-1201	74	15	parties	party	NOUN
ajbmeb-1201	74	16	who	who	PRON
ajbmeb-1201	74	17	have	have	VERB
ajbmeb-1201	74	18	a	a	DET
ajbmeb-1201	74	19	reasonable	reasonable	ADJ
ajbmeb-1201	74	20	capacity	capacity	NOUN
ajbmeb-1201	74	21	to	to	PART
ajbmeb-1201	74	22	understand	understand	VERB
ajbmeb-1201	74	23	the	the	DET
ajbmeb-1201	74	24	content	content	NOUN
ajbmeb-1201	74	25	.	.	PUNCT
ajbmeb-1201	75	1	4	4	X
ajbmeb-1201	75	2	.	.	X
ajbmeb-1201	75	3	appropriate	appropriate	ADJ
ajbmeb-1201	75	4	disclosure	disclosure	NOUN
ajbmeb-1201	75	5	is	be	AUX
ajbmeb-1201	75	6	concerned	concern	VERB
ajbmeb-1201	75	7	with	with	ADP
ajbmeb-1201	75	8	the	the	DET
ajbmeb-1201	75	9	needs	need	NOUN
ajbmeb-1201	75	10	of	of	ADP
ajbmeb-1201	75	11	data	datum	NOUN
ajbmeb-1201	75	12	users	user	NOUN
ajbmeb-1201	75	13	,	,	PUNCT
ajbmeb-1201	75	14	the	the	DET
ajbmeb-1201	75	15	conditions	condition	NOUN
ajbmeb-1201	75	16	of	of	ADP
ajbmeb-1201	75	17	the	the	DET
ajbmeb-1201	75	18	entity	entity	NOUN
ajbmeb-1201	75	19	,	,	PUNCT
ajbmeb-1201	75	20	and	and	CCONJ
ajbmeb-1201	75	21	the	the	DET
ajbmeb-1201	75	22	nature	nature	NOUN
ajbmeb-1201	75	23	of	of	ADP
ajbmeb-1201	75	24	its	its	PRON
ajbmeb-1201	75	25	activities	activity	NOUN
ajbmeb-1201	75	26	.	.	PUNCT
ajbmeb-1201	76	1	it	it	PRON
ajbmeb-1201	76	2	is	be	AUX
ajbmeb-1201	76	3	not	not	PART
ajbmeb-1201	76	4	only	only	ADV
ajbmeb-1201	76	5	important	important	ADJ
ajbmeb-1201	76	6	to	to	PART
ajbmeb-1201	76	7	disclose	disclose	VERB
ajbmeb-1201	76	8	financial	financial	ADJ
ajbmeb-1201	76	9	information	information	NOUN
ajbmeb-1201	76	10	,	,	PUNCT
ajbmeb-1201	76	11	but	but	CCONJ
ajbmeb-1201	76	12	it	it	PRON
ajbmeb-1201	76	13	is	be	AUX
ajbmeb-1201	76	14	even	even	ADV
ajbmeb-1201	76	15	more	more	ADV
ajbmeb-1201	76	16	important	important	ADJ
ajbmeb-1201	76	17	that	that	SCONJ
ajbmeb-1201	76	18	it	it	PRON
ajbmeb-1201	76	19	is	be	AUX
ajbmeb-1201	76	20	valuable	valuable	ADJ
ajbmeb-1201	76	21	and	and	CCONJ
ajbmeb-1201	76	22	beneficial	beneficial	ADJ
ajbmeb-1201	76	23	for	for	ADP
ajbmeb-1201	76	24	the	the	DET
ajbmeb-1201	76	25	decisions	decision	NOUN
ajbmeb-1201	76	26	of	of	ADP
ajbmeb-1201	76	27	investors	investor	NOUN
ajbmeb-1201	76	28	and	and	CCONJ
ajbmeb-1201	76	29	creditors	creditor	NOUN
ajbmeb-1201	76	30	and	and	CCONJ
ajbmeb-1201	76	31	is	be	AUX
ajbmeb-1201	76	32	proportional	proportional	ADJ
ajbmeb-1201	76	33	to	to	ADP
ajbmeb-1201	76	34	the	the	DET
ajbmeb-1201	76	35	entity	entity	NOUN
ajbmeb-1201	76	36	's	's	PART
ajbmeb-1201	76	37	activities	activity	NOUN
ajbmeb-1201	76	38	and	and	CCONJ
ajbmeb-1201	76	39	internal	internal	ADJ
ajbmeb-1201	76	40	conditions	condition	NOUN
ajbmeb-1201	76	41	(	(	PUNCT
ajbmeb-1201	76	42	jaafar	jaafar	ADV
ajbmeb-1201	76	43	,	,	PUNCT
ajbmeb-1201	76	44	2005	2005	NUM
ajbmeb-1201	76	45	)	)	PUNCT
ajbmeb-1201	76	46	.	.	PUNCT
ajbmeb-1201	77	1	quality	quality	NOUN
ajbmeb-1201	77	2	of	of	ADP
ajbmeb-1201	77	3	accounting	accounting	NOUN
ajbmeb-1201	77	4	information	information	NOUN
ajbmeb-1201	77	5	financial	financial	ADJ
ajbmeb-1201	77	6	reporting	reporting	NOUN
ajbmeb-1201	77	7	involves	involve	VERB
ajbmeb-1201	77	8	the	the	DET
ajbmeb-1201	77	9	presentation	presentation	NOUN
ajbmeb-1201	77	10	of	of	ADP
ajbmeb-1201	77	11	financial	financial	ADJ
ajbmeb-1201	77	12	statements	statement	NOUN
ajbmeb-1201	77	13	and	and	CCONJ
ajbmeb-1201	77	14	the	the	DET
ajbmeb-1201	77	15	completion	completion	NOUN
ajbmeb-1201	77	16	of	of	ADP
ajbmeb-1201	77	17	audits	audits	NOUN
ajbmeb-1201	77	18	to	to	PART
ajbmeb-1201	77	19	disclose	disclose	VERB
ajbmeb-1201	77	20	the	the	DET
ajbmeb-1201	77	21	financial	financial	ADJ
ajbmeb-1201	77	22	condition	condition	NOUN
ajbmeb-1201	77	23	of	of	ADP
ajbmeb-1201	77	24	an	an	DET
ajbmeb-1201	77	25	organization	organization	NOUN
ajbmeb-1201	77	26	.	.	PUNCT
ajbmeb-1201	78	1	the	the	DET
ajbmeb-1201	78	2	main	main	ADJ
ajbmeb-1201	78	3	purpose	purpose	NOUN
ajbmeb-1201	78	4	of	of	ADP
ajbmeb-1201	78	5	financial	financial	ADJ
ajbmeb-1201	78	6	reporting	reporting	NOUN
ajbmeb-1201	78	7	is	be	AUX
ajbmeb-1201	78	8	to	to	PART
ajbmeb-1201	78	9	provide	provide	VERB
ajbmeb-1201	78	10	crucial	crucial	ADJ
ajbmeb-1201	78	11	information	information	NOUN
ajbmeb-1201	78	12	about	about	ADP
ajbmeb-1201	78	13	a	a	DET
ajbmeb-1201	78	14	company	company	NOUN
ajbmeb-1201	78	15	's	's	PART
ajbmeb-1201	78	16	performance	performance	NOUN
ajbmeb-1201	78	17	and	and	CCONJ
ajbmeb-1201	78	18	business	business	NOUN
ajbmeb-1201	78	19	activities	activity	NOUN
ajbmeb-1201	78	20	to	to	ADP
ajbmeb-1201	78	21	various	various	ADJ
ajbmeb-1201	78	22	stakeholders	stakeholder	NOUN
ajbmeb-1201	78	23	such	such	ADJ
ajbmeb-1201	78	24	as	as	ADP
ajbmeb-1201	78	25	management	management	NOUN
ajbmeb-1201	78	26	,	,	PUNCT
ajbmeb-1201	78	27	investors	investor	NOUN
ajbmeb-1201	78	28	,	,	PUNCT
ajbmeb-1201	78	29	and	and	CCONJ
ajbmeb-1201	78	30	the	the	DET
ajbmeb-1201	78	31	public	public	NOUN
ajbmeb-1201	78	32	.	.	PUNCT
ajbmeb-1201	79	1	this	this	DET
ajbmeb-1201	79	2	information	information	NOUN
ajbmeb-1201	79	3	is	be	AUX
ajbmeb-1201	79	4	vital	vital	ADJ
ajbmeb-1201	79	5	for	for	ADP
ajbmeb-1201	79	6	making	make	VERB
ajbmeb-1201	79	7	informed	informed	ADJ
ajbmeb-1201	79	8	decisions	decision	NOUN
ajbmeb-1201	79	9	and	and	CCONJ
ajbmeb-1201	79	10	understanding	understand	VERB
ajbmeb-1201	79	11	the	the	DET
ajbmeb-1201	79	12	financial	financial	ADJ
ajbmeb-1201	79	13	health	health	NOUN
ajbmeb-1201	79	14	of	of	ADP
ajbmeb-1201	79	15	an	an	DET
ajbmeb-1201	79	16	entity	entity	NOUN
ajbmeb-1201	79	17	.	.	PUNCT
ajbmeb-1201	80	1	in	in	ADP
ajbmeb-1201	80	2	summary	summary	NOUN
ajbmeb-1201	80	3	,	,	PUNCT
ajbmeb-1201	80	4	financial	financial	ADJ
ajbmeb-1201	80	5	reporting	reporting	NOUN
ajbmeb-1201	80	6	plays	play	VERB
ajbmeb-1201	80	7	a	a	DET
ajbmeb-1201	80	8	significant	significant	ADJ
ajbmeb-1201	80	9	role	role	NOUN
ajbmeb-1201	80	10	in	in	ADP
ajbmeb-1201	80	11	offering	offer	VERB
ajbmeb-1201	80	12	essential	essential	ADJ
ajbmeb-1201	80	13	information	information	NOUN
ajbmeb-1201	80	14	to	to	ADP
ajbmeb-1201	80	15	interested	interested	ADJ
ajbmeb-1201	80	16	parties	party	NOUN
ajbmeb-1201	80	17	.	.	PUNCT
ajbmeb-1201	81	1	therefore	therefore	ADV
ajbmeb-1201	81	2	,	,	PUNCT
ajbmeb-1201	81	3	this	this	DET
ajbmeb-1201	81	4	section	section	NOUN
ajbmeb-1201	81	5	aims	aim	VERB
ajbmeb-1201	81	6	to	to	PART
ajbmeb-1201	81	7	clarify	clarify	VERB
ajbmeb-1201	81	8	the	the	DET
ajbmeb-1201	81	9	importance	importance	NOUN
ajbmeb-1201	81	10	of	of	ADP
ajbmeb-1201	81	11	financial	financial	ADJ
ajbmeb-1201	81	12	reporting	reporting	NOUN
ajbmeb-1201	81	13	and	and	CCONJ
ajbmeb-1201	81	14	its	its	PRON
ajbmeb-1201	81	15	role	role	NOUN
ajbmeb-1201	81	16	in	in	ADP
ajbmeb-1201	81	17	providing	provide	VERB
ajbmeb-1201	81	18	necessary	necessary	ADJ
ajbmeb-1201	81	19	information	information	NOUN
ajbmeb-1201	81	20	.	.	PUNCT
ajbmeb-1201	82	1	background	background	NOUN
ajbmeb-1201	82	2	of	of	ADP
ajbmeb-1201	82	3	frq	frq	PROPN
ajbmeb-1201	82	4	accounting	accounting	NOUN
ajbmeb-1201	82	5	science	science	NOUN
ajbmeb-1201	82	6	has	have	VERB
ajbmeb-1201	82	7	its	its	PRON
ajbmeb-1201	82	8	roots	root	NOUN
ajbmeb-1201	82	9	in	in	ADP
ajbmeb-1201	82	10	ancient	ancient	ADJ
ajbmeb-1201	82	11	times	time	NOUN
ajbmeb-1201	82	12	and	and	CCONJ
ajbmeb-1201	82	13	was	be	AUX
ajbmeb-1201	82	14	a	a	DET
ajbmeb-1201	82	15	defining	define	VERB
ajbmeb-1201	82	16	characteristic	characteristic	NOUN
ajbmeb-1201	82	17	of	of	ADP
ajbmeb-1201	82	18	ancient	ancient	ADJ
ajbmeb-1201	82	19	civilizations	civilization	NOUN
ajbmeb-1201	82	20	.	.	PUNCT
ajbmeb-1201	83	1	initially	initially	ADV
ajbmeb-1201	83	2	,	,	PUNCT
ajbmeb-1201	83	3	it	it	PRON
ajbmeb-1201	83	4	served	serve	VERB
ajbmeb-1201	83	5	as	as	ADP
ajbmeb-1201	83	6	a	a	DET
ajbmeb-1201	83	7	simple	simple	ADJ
ajbmeb-1201	83	8	tool	tool	NOUN
ajbmeb-1201	83	9	for	for	ADP
ajbmeb-1201	83	10	record	record	NOUN
ajbmeb-1201	83	11	-	-	PUNCT
ajbmeb-1201	83	12	keeping	keeping	NOUN
ajbmeb-1201	83	13	,	,	PUNCT
ajbmeb-1201	83	14	but	but	CCONJ
ajbmeb-1201	83	15	over	over	ADP
ajbmeb-1201	83	16	time	time	NOUN
ajbmeb-1201	83	17	,	,	PUNCT
ajbmeb-1201	83	18	it	it	PRON
ajbmeb-1201	83	19	evolved	evolve	VERB
ajbmeb-1201	83	20	to	to	PART
ajbmeb-1201	83	21	meet	meet	VERB
ajbmeb-1201	83	22	the	the	DET
ajbmeb-1201	83	23	growing	grow	VERB
ajbmeb-1201	83	24	demands	demand	NOUN
ajbmeb-1201	83	25	placed	place	VERB
ajbmeb-1201	83	26	on	on	ADP
ajbmeb-1201	83	27	it	it	PRON
ajbmeb-1201	83	28	.	.	PUNCT
ajbmeb-1201	84	1	today	today	NOUN
ajbmeb-1201	84	2	,	,	PUNCT
ajbmeb-1201	84	3	accounting	accounting	NOUN
ajbmeb-1201	84	4	plays	play	VERB
ajbmeb-1201	84	5	a	a	DET
ajbmeb-1201	84	6	vital	vital	ADJ
ajbmeb-1201	84	7	role	role	NOUN
ajbmeb-1201	84	8	in	in	ADP
ajbmeb-1201	84	9	providing	provide	VERB
ajbmeb-1201	84	10	crucial	crucial	ADJ
ajbmeb-1201	84	11	information	information	NOUN
ajbmeb-1201	84	12	for	for	ADP
ajbmeb-1201	84	13	making	make	VERB
ajbmeb-1201	84	14	important	important	ADJ
ajbmeb-1201	84	15	economic	economic	ADJ
ajbmeb-1201	84	16	and	and	CCONJ
ajbmeb-1201	84	17	social	social	ADJ
ajbmeb-1201	84	18	decisions	decision	NOUN
ajbmeb-1201	84	19	.	.	PUNCT
ajbmeb-1201	85	1	as	as	SCONJ
ajbmeb-1201	85	2	societies	society	NOUN
ajbmeb-1201	85	3	have	have	AUX
ajbmeb-1201	85	4	developed	develop	VERB
ajbmeb-1201	85	5	and	and	CCONJ
ajbmeb-1201	85	6	needs	need	NOUN
ajbmeb-1201	85	7	have	have	AUX
ajbmeb-1201	85	8	grown	grow	VERB
ajbmeb-1201	85	9	,	,	PUNCT
ajbmeb-1201	85	10	accounting	accounting	NOUN
ajbmeb-1201	85	11	goals	goal	NOUN
ajbmeb-1201	85	12	and	and	CCONJ
ajbmeb-1201	85	13	methods	method	NOUN
ajbmeb-1201	85	14	have	have	AUX
ajbmeb-1201	85	15	also	also	ADV
ajbmeb-1201	85	16	evolved	evolve	VERB
ajbmeb-1201	85	17	accordingly	accordingly	ADV
ajbmeb-1201	85	18	(	(	PUNCT
ajbmeb-1201	85	19	jasim	jasim	NOUN
ajbmeb-1201	85	20	,	,	PUNCT
ajbmeb-1201	85	21	2022	2022	NUM
ajbmeb-1201	85	22	)	)	PUNCT
ajbmeb-1201	85	23	.	.	PUNCT
ajbmeb-1201	86	1	everything	everything	PRON
ajbmeb-1201	86	2	has	have	VERB
ajbmeb-1201	86	3	a	a	DET
ajbmeb-1201	86	4	purpose	purpose	NOUN
ajbmeb-1201	86	5	;	;	PUNCT
ajbmeb-1201	86	6	when	when	SCONJ
ajbmeb-1201	86	7	that	that	DET
ajbmeb-1201	86	8	purpose	purpose	NOUN
ajbmeb-1201	86	9	is	be	AUX
ajbmeb-1201	86	10	achieved	achieve	VERB
ajbmeb-1201	86	11	,	,	PUNCT
ajbmeb-1201	86	12	it	it	PRON
ajbmeb-1201	86	13	attains	attain	VERB
ajbmeb-1201	86	14	quality	quality	NOUN
ajbmeb-1201	86	15	.	.	PUNCT
ajbmeb-1201	87	1	applying	apply	VERB
ajbmeb-1201	87	2	this	this	PRON
ajbmeb-1201	87	3	to	to	ADP
ajbmeb-1201	87	4	financial	financial	ADJ
ajbmeb-1201	87	5	reports	report	NOUN
ajbmeb-1201	87	6	,	,	PUNCT
ajbmeb-1201	87	7	when	when	SCONJ
ajbmeb-1201	87	8	the	the	DET
ajbmeb-1201	87	9	objective	objective	NOUN
ajbmeb-1201	87	10	of	of	ADP
ajbmeb-1201	87	11	their	their	PRON
ajbmeb-1201	87	12	preparation	preparation	NOUN
ajbmeb-1201	87	13	is	be	AUX
ajbmeb-1201	87	14	accomplished	accomplish	VERB
ajbmeb-1201	87	15	,	,	PUNCT
ajbmeb-1201	87	16	they	they	PRON
ajbmeb-1201	87	17	are	be	AUX
ajbmeb-1201	87	18	considered	consider	VERB
ajbmeb-1201	87	19	to	to	PART
ajbmeb-1201	87	20	have	have	VERB
ajbmeb-1201	87	21	quality	quality	NOUN
ajbmeb-1201	87	22	.	.	PUNCT
ajbmeb-1201	88	1	despite	despite	SCONJ
ajbmeb-1201	88	2	the	the	DET
ajbmeb-1201	88	3	numerous	numerous	ADJ
ajbmeb-1201	88	4	research	research	NOUN
ajbmeb-1201	88	5	studies	study	NOUN
ajbmeb-1201	88	6	that	that	PRON
ajbmeb-1201	88	7	have	have	AUX
ajbmeb-1201	88	8	addressed	address	VERB
ajbmeb-1201	88	9	the	the	DET
ajbmeb-1201	88	10	concept	concept	NOUN
ajbmeb-1201	88	11	of	of	ADP
ajbmeb-1201	88	12	frq	frq	PROPN
ajbmeb-1201	88	13	and	and	CCONJ
ajbmeb-1201	88	14	its	its	PRON
ajbmeb-1201	88	15	broad	broad	ADJ
ajbmeb-1201	88	16	scope	scope	NOUN
ajbmeb-1201	88	17	,	,	PUNCT
ajbmeb-1201	88	18	there	there	PRON
ajbmeb-1201	88	19	is	be	VERB
ajbmeb-1201	88	20	still	still	ADV
ajbmeb-1201	88	21	no	no	DET
ajbmeb-1201	88	22	agreed	agree	VERB
ajbmeb-1201	88	23	-	-	PUNCT
ajbmeb-1201	88	24	upon	upon	ADP
ajbmeb-1201	88	25	definition	definition	NOUN
ajbmeb-1201	88	26	for	for	ADP
ajbmeb-1201	88	27	frq	frq	PROPN
ajbmeb-1201	88	28	.	.	PUNCT
ajbmeb-1201	89	1	the	the	DET
ajbmeb-1201	89	2	definitions	definition	NOUN
ajbmeb-1201	89	3	referred	refer	VERB
ajbmeb-1201	89	4	to	to	ADP
ajbmeb-1201	89	5	by	by	ADP
ajbmeb-1201	89	6	researchers	researcher	NOUN
ajbmeb-1201	89	7	and	and	CCONJ
ajbmeb-1201	89	8	organizations	organization	NOUN
ajbmeb-1201	89	9	regarding	regard	VERB
ajbmeb-1201	89	10	frq	frq	PROPN
ajbmeb-1201	89	11	vary	vary	NOUN
ajbmeb-1201	89	12	and	and	CCONJ
ajbmeb-1201	89	13	differ	differ	VERB
ajbmeb-1201	89	14	in	in	ADP
ajbmeb-1201	89	15	terms	term	NOUN
ajbmeb-1201	89	16	of	of	ADP
ajbmeb-1201	89	17	defining	define	VERB
ajbmeb-1201	89	18	and	and	CCONJ
ajbmeb-1201	89	19	identifying	identify	VERB
ajbmeb-1201	89	20	its	its	PRON
ajbmeb-1201	89	21	various	various	ADJ
ajbmeb-1201	89	22	dimensions	dimension	NOUN
ajbmeb-1201	89	23	,	,	PUNCT
ajbmeb-1201	89	24	american	american	PROPN
ajbmeb-1201	89	25	journal	journal	PROPN
ajbmeb-1201	89	26	of	of	ADP
ajbmeb-1201	89	27	business	business	NOUN
ajbmeb-1201	89	28	management	management	NOUN
ajbmeb-1201	89	29	,	,	PUNCT
ajbmeb-1201	89	30	economics	economic	NOUN
ajbmeb-1201	89	31	and	and	CCONJ
ajbmeb-1201	89	32	banking	banking	NOUN
ajbmeb-1201	89	33	volume	volume	NOUN
ajbmeb-1201	89	34	16	16	NUM
ajbmeb-1201	89	35	sep	sep	PROPN
ajbmeb-1201	89	36	,	,	PUNCT
ajbmeb-1201	89	37	2023	2023	NUM
ajbmeb-1201	89	38	p	p	NOUN
ajbmeb-1201	89	39	a	a	DET
ajbmeb-1201	89	40	g	g	NOUN
ajbmeb-1201	89	41	e	e	NOUN
ajbmeb-1201	89	42	|	|	ADV
ajbmeb-1201	89	43	87	87	NUM
ajbmeb-1201	89	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	89	45	due	due	ADP
ajbmeb-1201	89	46	to	to	ADP
ajbmeb-1201	89	47	the	the	DET
ajbmeb-1201	89	48	diversity	diversity	NOUN
ajbmeb-1201	89	49	of	of	ADP
ajbmeb-1201	89	50	approaches	approach	NOUN
ajbmeb-1201	89	51	to	to	ADP
ajbmeb-1201	89	52	quality	quality	NOUN
ajbmeb-1201	89	53	.	.	PUNCT
ajbmeb-1201	90	1	therefore	therefore	ADV
ajbmeb-1201	90	2	,	,	PUNCT
ajbmeb-1201	90	3	it	it	PRON
ajbmeb-1201	90	4	has	have	AUX
ajbmeb-1201	90	5	been	be	AUX
ajbmeb-1201	90	6	difficult	difficult	ADJ
ajbmeb-1201	90	7	to	to	PART
ajbmeb-1201	90	8	find	find	VERB
ajbmeb-1201	90	9	a	a	DET
ajbmeb-1201	90	10	simple	simple	ADJ
ajbmeb-1201	90	11	definition	definition	NOUN
ajbmeb-1201	90	12	that	that	PRON
ajbmeb-1201	90	13	fully	fully	ADV
ajbmeb-1201	90	14	describes	describe	VERB
ajbmeb-1201	90	15	quality	quality	NOUN
ajbmeb-1201	90	16	and	and	CCONJ
ajbmeb-1201	90	17	provides	provide	VERB
ajbmeb-1201	90	18	a	a	DET
ajbmeb-1201	90	19	comprehensive	comprehensive	ADJ
ajbmeb-1201	90	20	understanding	understanding	NOUN
ajbmeb-1201	90	21	of	of	ADP
ajbmeb-1201	90	22	it	it	PRON
ajbmeb-1201	90	23	(	(	PUNCT
ajbmeb-1201	90	24	gajevszky	gajevszky	ADJ
ajbmeb-1201	90	25	,	,	PUNCT
ajbmeb-1201	90	26	2015	2015	NUM
ajbmeb-1201	90	27	)	)	PUNCT
ajbmeb-1201	90	28	.	.	PUNCT
ajbmeb-1201	91	1	it	it	PRON
ajbmeb-1201	91	2	can	can	AUX
ajbmeb-1201	91	3	be	be	AUX
ajbmeb-1201	91	4	said	say	VERB
ajbmeb-1201	91	5	that	that	SCONJ
ajbmeb-1201	91	6	the	the	DET
ajbmeb-1201	91	7	concept	concept	NOUN
ajbmeb-1201	91	8	of	of	ADP
ajbmeb-1201	91	9	the	the	DET
ajbmeb-1201	91	10	frq	frq	PROPN
ajbmeb-1201	91	11	is	be	AUX
ajbmeb-1201	91	12	linked	link	VERB
ajbmeb-1201	91	13	to	to	ADP
ajbmeb-1201	91	14	the	the	DET
ajbmeb-1201	91	15	extent	extent	NOUN
ajbmeb-1201	91	16	to	to	PART
ajbmeb-1201	91	17	which	which	PRON
ajbmeb-1201	91	18	the	the	DET
ajbmeb-1201	91	19	goal	goal	NOUN
ajbmeb-1201	91	20	of	of	ADP
ajbmeb-1201	91	21	preparing	prepare	VERB
ajbmeb-1201	91	22	financial	financial	ADJ
ajbmeb-1201	91	23	reports	report	NOUN
ajbmeb-1201	91	24	is	be	AUX
ajbmeb-1201	91	25	achieved	achieve	VERB
ajbmeb-1201	91	26	.	.	PUNCT
ajbmeb-1201	92	1	determining	determine	VERB
ajbmeb-1201	92	2	the	the	DET
ajbmeb-1201	92	3	goal	goal	NOUN
ajbmeb-1201	92	4	of	of	ADP
ajbmeb-1201	92	5	financial	financial	ADJ
ajbmeb-1201	92	6	reports	report	NOUN
ajbmeb-1201	92	7	also	also	ADV
ajbmeb-1201	92	8	requires	require	VERB
ajbmeb-1201	92	9	determining	determine	VERB
ajbmeb-1201	92	10	who	who	PRON
ajbmeb-1201	92	11	the	the	DET
ajbmeb-1201	92	12	users	user	NOUN
ajbmeb-1201	92	13	of	of	ADP
ajbmeb-1201	92	14	financial	financial	ADJ
ajbmeb-1201	92	15	reports	report	NOUN
ajbmeb-1201	92	16	are	be	AUX
ajbmeb-1201	92	17	and	and	CCONJ
ajbmeb-1201	92	18	what	what	PRON
ajbmeb-1201	92	19	their	their	PRON
ajbmeb-1201	92	20	needs	need	NOUN
ajbmeb-1201	92	21	are	be	AUX
ajbmeb-1201	92	22	.	.	PUNCT
ajbmeb-1201	93	1	thus	thus	ADV
ajbmeb-1201	93	2	,	,	PUNCT
ajbmeb-1201	93	3	it	it	PRON
ajbmeb-1201	93	4	can	can	AUX
ajbmeb-1201	93	5	be	be	AUX
ajbmeb-1201	93	6	said	say	VERB
ajbmeb-1201	93	7	that	that	SCONJ
ajbmeb-1201	93	8	the	the	DET
ajbmeb-1201	93	9	concept	concept	NOUN
ajbmeb-1201	93	10	of	of	ADP
ajbmeb-1201	93	11	frq	frq	PROPN
ajbmeb-1201	93	12	means	mean	VERB
ajbmeb-1201	93	13	that	that	SCONJ
ajbmeb-1201	93	14	the	the	DET
ajbmeb-1201	93	15	financial	financial	ADJ
ajbmeb-1201	93	16	reports	report	NOUN
ajbmeb-1201	93	17	achieve	achieve	VERB
ajbmeb-1201	93	18	the	the	DET
ajbmeb-1201	93	19	goal	goal	NOUN
ajbmeb-1201	93	20	of	of	ADP
ajbmeb-1201	93	21	their	their	PRON
ajbmeb-1201	93	22	preparation	preparation	NOUN
ajbmeb-1201	93	23	(	(	PUNCT
ajbmeb-1201	93	24	afiah	afiah	PROPN
ajbmeb-1201	93	25	&	&	CCONJ
ajbmeb-1201	93	26	rahmatika	rahmatika	PROPN
ajbmeb-1201	93	27	,	,	PUNCT
ajbmeb-1201	93	28	2014	2014	NUM
ajbmeb-1201	93	29	)	)	PUNCT
ajbmeb-1201	93	30	.	.	PUNCT
ajbmeb-1201	94	1	to	to	PART
ajbmeb-1201	94	2	finish	finish	VERB
ajbmeb-1201	94	3	up	up	ADP
ajbmeb-1201	94	4	,	,	PUNCT
ajbmeb-1201	94	5	we	we	PRON
ajbmeb-1201	94	6	believe	believe	VERB
ajbmeb-1201	94	7	that	that	SCONJ
ajbmeb-1201	94	8	financial	financial	ADJ
ajbmeb-1201	94	9	reporting	reporting	NOUN
ajbmeb-1201	94	10	involves	involve	VERB
ajbmeb-1201	94	11	the	the	DET
ajbmeb-1201	94	12	preparation	preparation	NOUN
ajbmeb-1201	94	13	and	and	CCONJ
ajbmeb-1201	94	14	presentation	presentation	NOUN
ajbmeb-1201	94	15	of	of	ADP
ajbmeb-1201	94	16	financial	financial	ADJ
ajbmeb-1201	94	17	statements	statement	NOUN
ajbmeb-1201	94	18	to	to	ADP
ajbmeb-1201	94	19	investors	investor	NOUN
ajbmeb-1201	94	20	and	and	CCONJ
ajbmeb-1201	94	21	stakeholders	stakeholder	NOUN
ajbmeb-1201	94	22	.	.	PUNCT
ajbmeb-1201	95	1	its	its	PRON
ajbmeb-1201	95	2	purpose	purpose	NOUN
ajbmeb-1201	95	3	is	be	AUX
ajbmeb-1201	95	4	to	to	PART
ajbmeb-1201	95	5	provide	provide	VERB
ajbmeb-1201	95	6	a	a	DET
ajbmeb-1201	95	7	concise	concise	ADJ
ajbmeb-1201	95	8	and	and	CCONJ
ajbmeb-1201	95	9	accurate	accurate	ADJ
ajbmeb-1201	95	10	depiction	depiction	NOUN
ajbmeb-1201	95	11	of	of	ADP
ajbmeb-1201	95	12	an	an	DET
ajbmeb-1201	95	13	entity	entity	NOUN
ajbmeb-1201	95	14	's	's	PART
ajbmeb-1201	95	15	financial	financial	ADJ
ajbmeb-1201	95	16	position	position	NOUN
ajbmeb-1201	95	17	and	and	CCONJ
ajbmeb-1201	95	18	performance	performance	NOUN
ajbmeb-1201	95	19	.	.	PUNCT
ajbmeb-1201	96	1	the	the	DET
ajbmeb-1201	96	2	information	information	NOUN
ajbmeb-1201	96	3	shared	share	VERB
ajbmeb-1201	96	4	should	should	AUX
ajbmeb-1201	96	5	be	be	AUX
ajbmeb-1201	96	6	reliable	reliable	ADJ
ajbmeb-1201	96	7	,	,	PUNCT
ajbmeb-1201	96	8	transparent	transparent	ADJ
ajbmeb-1201	96	9	,	,	PUNCT
ajbmeb-1201	96	10	and	and	CCONJ
ajbmeb-1201	96	11	easily	easily	ADV
ajbmeb-1201	96	12	understood	understand	VERB
ajbmeb-1201	96	13	,	,	PUNCT
ajbmeb-1201	96	14	enabling	enable	VERB
ajbmeb-1201	96	15	informed	informed	ADJ
ajbmeb-1201	96	16	decision	decision	NOUN
ajbmeb-1201	96	17	-	-	PUNCT
ajbmeb-1201	96	18	making	making	NOUN
ajbmeb-1201	96	19	by	by	ADP
ajbmeb-1201	96	20	those	those	PRON
ajbmeb-1201	96	21	who	who	PRON
ajbmeb-1201	96	22	rely	rely	VERB
ajbmeb-1201	96	23	on	on	ADP
ajbmeb-1201	96	24	the	the	DET
ajbmeb-1201	96	25	financial	financial	ADJ
ajbmeb-1201	96	26	statements	statement	NOUN
ajbmeb-1201	96	27	..	..	PUNCT
ajbmeb-1201	96	28	the	the	DET
ajbmeb-1201	96	29	goal	goal	NOUN
ajbmeb-1201	96	30	of	of	ADP
ajbmeb-1201	96	31	financial	financial	ADJ
ajbmeb-1201	96	32	reporting	report	VERB
ajbmeb-1201	96	33	the	the	DET
ajbmeb-1201	96	34	main	main	ADJ
ajbmeb-1201	96	35	goal	goal	NOUN
ajbmeb-1201	96	36	of	of	ADP
ajbmeb-1201	96	37	financial	financial	ADJ
ajbmeb-1201	96	38	reporting	reporting	NOUN
ajbmeb-1201	96	39	is	be	AUX
ajbmeb-1201	96	40	to	to	PART
ajbmeb-1201	96	41	provide	provide	VERB
ajbmeb-1201	96	42	useful	useful	ADJ
ajbmeb-1201	96	43	information	information	NOUN
ajbmeb-1201	96	44	to	to	ADP
ajbmeb-1201	96	45	decision	decision	NOUN
ajbmeb-1201	96	46	-	-	PUNCT
ajbmeb-1201	96	47	makers	maker	NOUN
ajbmeb-1201	96	48	,	,	PUNCT
ajbmeb-1201	96	49	whether	whether	SCONJ
ajbmeb-1201	96	50	economic	economic	ADJ
ajbmeb-1201	96	51	or	or	CCONJ
ajbmeb-1201	96	52	commercial	commercial	ADJ
ajbmeb-1201	96	53	,	,	PUNCT
ajbmeb-1201	96	54	about	about	ADP
ajbmeb-1201	96	55	stakeholders	stakeholder	NOUN
ajbmeb-1201	96	56	.	.	PUNCT
ajbmeb-1201	97	1	therefore	therefore	ADV
ajbmeb-1201	97	2	,	,	PUNCT
ajbmeb-1201	97	3	financial	financial	ADJ
ajbmeb-1201	97	4	statements	statement	NOUN
ajbmeb-1201	97	5	should	should	AUX
ajbmeb-1201	97	6	have	have	VERB
ajbmeb-1201	97	7	quality	quality	NOUN
ajbmeb-1201	97	8	that	that	PRON
ajbmeb-1201	97	9	reflects	reflect	VERB
ajbmeb-1201	97	10	the	the	DET
ajbmeb-1201	97	11	quality	quality	NOUN
ajbmeb-1201	97	12	of	of	ADP
ajbmeb-1201	97	13	financial	financial	ADJ
ajbmeb-1201	97	14	reporting	reporting	NOUN
ajbmeb-1201	97	15	(	(	PUNCT
ajbmeb-1201	97	16	haslam	haslam	PROPN
ajbmeb-1201	97	17	&	&	CCONJ
ajbmeb-1201	97	18	chow	chow	PROPN
ajbmeb-1201	97	19	,	,	PUNCT
ajbmeb-1201	97	20	2012	2012	NUM
ajbmeb-1201	97	21	)	)	PUNCT
ajbmeb-1201	97	22	.	.	PUNCT
ajbmeb-1201	98	1	the	the	DET
ajbmeb-1201	98	2	main	main	ADJ
ajbmeb-1201	98	3	goals	goal	NOUN
ajbmeb-1201	98	4	are	be	AUX
ajbmeb-1201	98	5	:	:	PUNCT
ajbmeb-1201	98	6	1	1	X
ajbmeb-1201	98	7	.	.	X
ajbmeb-1201	98	8	offering	offer	VERB
ajbmeb-1201	98	9	financial	financial	ADJ
ajbmeb-1201	98	10	information	information	NOUN
ajbmeb-1201	98	11	with	with	ADP
ajbmeb-1201	98	12	the	the	DET
ajbmeb-1201	98	13	key	key	ADJ
ajbmeb-1201	98	14	attributes	attribute	NOUN
ajbmeb-1201	98	15	of	of	ADP
ajbmeb-1201	98	16	relevance	relevance	NOUN
ajbmeb-1201	98	17	and	and	CCONJ
ajbmeb-1201	98	18	usefulness	usefulness	NOUN
ajbmeb-1201	98	19	,	,	PUNCT
ajbmeb-1201	98	20	enabling	enable	VERB
ajbmeb-1201	98	21	investors	investor	NOUN
ajbmeb-1201	98	22	,	,	PUNCT
ajbmeb-1201	98	23	current	current	ADJ
ajbmeb-1201	98	24	creditors	creditor	NOUN
ajbmeb-1201	98	25	,	,	PUNCT
ajbmeb-1201	98	26	and	and	CCONJ
ajbmeb-1201	98	27	other	other	ADJ
ajbmeb-1201	98	28	users	user	NOUN
ajbmeb-1201	98	29	to	to	PART
ajbmeb-1201	98	30	make	make	VERB
ajbmeb-1201	98	31	informed	informed	ADJ
ajbmeb-1201	98	32	decisions	decision	NOUN
ajbmeb-1201	98	33	.	.	PUNCT
ajbmeb-1201	99	1	2	2	X
ajbmeb-1201	99	2	.	.	X
ajbmeb-1201	99	3	assisting	assist	VERB
ajbmeb-1201	99	4	financial	financial	ADJ
ajbmeb-1201	99	5	statement	statement	NOUN
ajbmeb-1201	99	6	users	user	NOUN
ajbmeb-1201	99	7	in	in	ADP
ajbmeb-1201	99	8	assessing	assess	VERB
ajbmeb-1201	99	9	the	the	DET
ajbmeb-1201	99	10	expected	expect	VERB
ajbmeb-1201	99	11	cash	cash	NOUN
ajbmeb-1201	99	12	inflows	inflow	NOUN
ajbmeb-1201	99	13	from	from	ADP
ajbmeb-1201	99	14	dividends	dividend	NOUN
ajbmeb-1201	99	15	,	,	PUNCT
ajbmeb-1201	99	16	interest	interest	NOUN
ajbmeb-1201	99	17	,	,	PUNCT
ajbmeb-1201	99	18	and	and	CCONJ
ajbmeb-1201	99	19	other	other	ADJ
ajbmeb-1201	99	20	relevant	relevant	ADJ
ajbmeb-1201	99	21	sources	source	NOUN
ajbmeb-1201	99	22	at	at	ADP
ajbmeb-1201	99	23	the	the	DET
ajbmeb-1201	99	24	appropriate	appropriate	ADJ
ajbmeb-1201	99	25	time	time	NOUN
ajbmeb-1201	99	26	.	.	PUNCT
ajbmeb-1201	100	1	3	3	X
ajbmeb-1201	100	2	.	.	X
ajbmeb-1201	100	3	effectively	effectively	ADV
ajbmeb-1201	100	4	representing	represent	VERB
ajbmeb-1201	100	5	the	the	DET
ajbmeb-1201	100	6	economic	economic	ADJ
ajbmeb-1201	100	7	resources	resource	NOUN
ajbmeb-1201	100	8	,	,	PUNCT
ajbmeb-1201	100	9	obligations	obligation	NOUN
ajbmeb-1201	100	10	,	,	PUNCT
ajbmeb-1201	100	11	and	and	CCONJ
ajbmeb-1201	100	12	impacts	impact	NOUN
ajbmeb-1201	100	13	of	of	ADP
ajbmeb-1201	100	14	business	business	NOUN
ajbmeb-1201	100	15	activities	activity	NOUN
ajbmeb-1201	100	16	,	,	PUNCT
ajbmeb-1201	100	17	events	event	NOUN
ajbmeb-1201	100	18	,	,	PUNCT
ajbmeb-1201	100	19	and	and	CCONJ
ajbmeb-1201	100	20	conditions	condition	NOUN
ajbmeb-1201	100	21	of	of	ADP
ajbmeb-1201	100	22	the	the	DET
ajbmeb-1201	100	23	entity	entity	NOUN
ajbmeb-1201	100	24	in	in	ADP
ajbmeb-1201	100	25	question	question	NOUN
ajbmeb-1201	100	26	(	(	PUNCT
ajbmeb-1201	100	27	terzungwe	terzungwe	NOUN
ajbmeb-1201	100	28	,	,	PUNCT
ajbmeb-1201	100	29	2013	2013	NUM
ajbmeb-1201	100	30	)	)	PUNCT
ajbmeb-1201	100	31	.	.	PUNCT
ajbmeb-1201	101	1	models	model	NOUN
ajbmeb-1201	101	2	and	and	CCONJ
ajbmeb-1201	101	3	approaches	approach	NOUN
ajbmeb-1201	101	4	used	use	VERB
ajbmeb-1201	101	5	in	in	ADP
ajbmeb-1201	101	6	measuring	measure	VERB
ajbmeb-1201	101	7	frq	frq	VERB
ajbmeb-1201	101	8	the	the	DET
ajbmeb-1201	101	9	field	field	NOUN
ajbmeb-1201	101	10	of	of	ADP
ajbmeb-1201	101	11	frq	frq	PROPN
ajbmeb-1201	101	12	encompasses	encompass	VERB
ajbmeb-1201	101	13	the	the	DET
ajbmeb-1201	101	14	concept	concept	NOUN
ajbmeb-1201	101	15	of	of	ADP
ajbmeb-1201	101	16	the	the	DET
ajbmeb-1201	101	17	quality	quality	NOUN
ajbmeb-1201	101	18	of	of	ADP
ajbmeb-1201	101	19	accounting	accounting	NOUN
ajbmeb-1201	101	20	information	information	NOUN
ajbmeb-1201	101	21	included	include	VERB
ajbmeb-1201	101	22	in	in	ADP
ajbmeb-1201	101	23	financial	financial	ADJ
ajbmeb-1201	101	24	statements	statement	NOUN
ajbmeb-1201	101	25	.	.	PUNCT
ajbmeb-1201	102	1	there	there	PRON
ajbmeb-1201	102	2	is	be	VERB
ajbmeb-1201	102	3	an	an	DET
ajbmeb-1201	102	4	agreement	agreement	NOUN
ajbmeb-1201	102	5	on	on	ADP
ajbmeb-1201	102	6	some	some	DET
ajbmeb-1201	102	7	key	key	ADJ
ajbmeb-1201	102	8	characteristics	characteristic	NOUN
ajbmeb-1201	102	9	of	of	ADP
ajbmeb-1201	102	10	this	this	DET
ajbmeb-1201	102	11	information	information	NOUN
ajbmeb-1201	102	12	.	.	PUNCT
ajbmeb-1201	103	1	these	these	DET
ajbmeb-1201	103	2	characteristics	characteristic	NOUN
ajbmeb-1201	103	3	stem	stem	VERB
ajbmeb-1201	103	4	from	from	ADP
ajbmeb-1201	103	5	the	the	DET
ajbmeb-1201	103	6	usefulness	usefulness	NOUN
ajbmeb-1201	103	7	of	of	ADP
ajbmeb-1201	103	8	accounting	accounting	NOUN
ajbmeb-1201	103	9	information	information	NOUN
ajbmeb-1201	103	10	in	in	ADP
ajbmeb-1201	103	11	decision	decision	NOUN
ajbmeb-1201	103	12	-	-	PUNCT
ajbmeb-1201	103	13	making	making	NOUN
ajbmeb-1201	103	14	,	,	PUNCT
ajbmeb-1201	103	15	which	which	PRON
ajbmeb-1201	103	16	depends	depend	VERB
ajbmeb-1201	103	17	on	on	ADP
ajbmeb-1201	103	18	the	the	DET
ajbmeb-1201	103	19	reliability	reliability	NOUN
ajbmeb-1201	103	20	of	of	ADP
ajbmeb-1201	103	21	the	the	DET
ajbmeb-1201	103	22	information	information	NOUN
ajbmeb-1201	103	23	on	on	ADP
ajbmeb-1201	103	24	one	one	NUM
ajbmeb-1201	103	25	hand	hand	NOUN
ajbmeb-1201	103	26	,	,	PUNCT
ajbmeb-1201	103	27	the	the	DET
ajbmeb-1201	103	28	relevance	relevance	NOUN
ajbmeb-1201	103	29	of	of	ADP
ajbmeb-1201	103	30	that	that	DET
ajbmeb-1201	103	31	information	information	NOUN
ajbmeb-1201	103	32	on	on	ADP
ajbmeb-1201	103	33	the	the	DET
ajbmeb-1201	103	34	other	other	ADJ
ajbmeb-1201	103	35	hand	hand	NOUN
ajbmeb-1201	103	36	,	,	PUNCT
ajbmeb-1201	103	37	and	and	CCONJ
ajbmeb-1201	103	38	the	the	DET
ajbmeb-1201	103	39	comparability	comparability	NOUN
ajbmeb-1201	103	40	of	of	ADP
ajbmeb-1201	103	41	that	that	DET
ajbmeb-1201	103	42	information	information	NOUN
ajbmeb-1201	103	43	on	on	ADP
ajbmeb-1201	103	44	another	another	DET
ajbmeb-1201	103	45	hand	hand	NOUN
ajbmeb-1201	103	46	.	.	PUNCT
ajbmeb-1201	104	1	these	these	DET
ajbmeb-1201	104	2	three	three	NUM
ajbmeb-1201	104	3	factors	factor	NOUN
ajbmeb-1201	104	4	together	together	ADV
ajbmeb-1201	104	5	contribute	contribute	VERB
ajbmeb-1201	104	6	to	to	ADP
ajbmeb-1201	104	7	improving	improve	VERB
ajbmeb-1201	104	8	the	the	DET
ajbmeb-1201	104	9	usefulness	usefulness	NOUN
ajbmeb-1201	104	10	of	of	ADP
ajbmeb-1201	104	11	accounting	accounting	NOUN
ajbmeb-1201	104	12	information	information	NOUN
ajbmeb-1201	104	13	for	for	ADP
ajbmeb-1201	104	14	decision	decision	NOUN
ajbmeb-1201	104	15	-	-	PUNCT
ajbmeb-1201	104	16	making	making	NOUN
ajbmeb-1201	104	17	.	.	PUNCT
ajbmeb-1201	105	1	the	the	DET
ajbmeb-1201	105	2	relevance	relevance	NOUN
ajbmeb-1201	105	3	of	of	ADP
ajbmeb-1201	105	4	information	information	NOUN
ajbmeb-1201	105	5	depends	depend	VERB
ajbmeb-1201	105	6	on	on	ADP
ajbmeb-1201	105	7	its	its	PRON
ajbmeb-1201	105	8	representation	representation	NOUN
ajbmeb-1201	105	9	of	of	ADP
ajbmeb-1201	105	10	the	the	DET
ajbmeb-1201	105	11	truth	truth	NOUN
ajbmeb-1201	105	12	of	of	ADP
ajbmeb-1201	105	13	events	event	NOUN
ajbmeb-1201	105	14	and	and	CCONJ
ajbmeb-1201	105	15	facts	fact	NOUN
ajbmeb-1201	105	16	,	,	PUNCT
ajbmeb-1201	105	17	the	the	DET
ajbmeb-1201	105	18	neutrality	neutrality	NOUN
ajbmeb-1201	105	19	of	of	ADP
ajbmeb-1201	105	20	that	that	DET
ajbmeb-1201	105	21	information	information	NOUN
ajbmeb-1201	105	22	,	,	PUNCT
ajbmeb-1201	105	23	and	and	CCONJ
ajbmeb-1201	105	24	its	its	PRON
ajbmeb-1201	105	25	verifiability	verifiability	NOUN
ajbmeb-1201	105	26	.	.	PUNCT
ajbmeb-1201	106	1	as	as	ADP
ajbmeb-1201	106	2	for	for	ADP
ajbmeb-1201	106	3	the	the	DET
ajbmeb-1201	106	4	reliability	reliability	NOUN
ajbmeb-1201	106	5	of	of	ADP
ajbmeb-1201	106	6	information	information	NOUN
ajbmeb-1201	106	7	,	,	PUNCT
ajbmeb-1201	106	8	it	it	PRON
ajbmeb-1201	106	9	depends	depend	VERB
ajbmeb-1201	106	10	on	on	ADP
ajbmeb-1201	106	11	the	the	DET
ajbmeb-1201	106	12	timing	timing	NOUN
ajbmeb-1201	106	13	of	of	ADP
ajbmeb-1201	106	14	the	the	DET
ajbmeb-1201	106	15	information	information	NOUN
ajbmeb-1201	106	16	,	,	PUNCT
ajbmeb-1201	106	17	its	its	PRON
ajbmeb-1201	106	18	predictive	predictive	ADJ
ajbmeb-1201	106	19	value	value	NOUN
ajbmeb-1201	106	20	,	,	PUNCT
ajbmeb-1201	106	21	and	and	CCONJ
ajbmeb-1201	106	22	its	its	PRON
ajbmeb-1201	106	23	feedback	feedback	NOUN
ajbmeb-1201	106	24	(	(	PUNCT
ajbmeb-1201	106	25	jasim	jasim	NOUN
ajbmeb-1201	106	26	,	,	PUNCT
ajbmeb-1201	106	27	2022	2022	NUM
ajbmeb-1201	106	28	)	)	PUNCT
ajbmeb-1201	106	29	.	.	PUNCT
ajbmeb-1201	107	1	the	the	DET
ajbmeb-1201	107	2	frq	frq	PROPN
ajbmeb-1201	107	3	can	can	AUX
ajbmeb-1201	107	4	be	be	AUX
ajbmeb-1201	107	5	evaluated	evaluate	VERB
ajbmeb-1201	107	6	using	use	VERB
ajbmeb-1201	107	7	three	three	NUM
ajbmeb-1201	107	8	approaches	approach	NOUN
ajbmeb-1201	107	9	:	:	PUNCT
ajbmeb-1201	107	10	the	the	DET
ajbmeb-1201	107	11	quality	quality	NOUN
ajbmeb-1201	107	12	of	of	ADP
ajbmeb-1201	107	13	accounting	accounting	NOUN
ajbmeb-1201	107	14	information	information	NOUN
ajbmeb-1201	107	15	,	,	PUNCT
ajbmeb-1201	107	16	the	the	DET
ajbmeb-1201	107	17	quality	quality	NOUN
ajbmeb-1201	107	18	of	of	ADP
ajbmeb-1201	107	19	accounting	accounting	NOUN
ajbmeb-1201	107	20	standards	standard	NOUN
ajbmeb-1201	107	21	,	,	PUNCT
ajbmeb-1201	107	22	and	and	CCONJ
ajbmeb-1201	107	23	the	the	DET
ajbmeb-1201	107	24	quality	quality	NOUN
ajbmeb-1201	107	25	of	of	ADP
ajbmeb-1201	107	26	accounting	accounting	NOUN
ajbmeb-1201	107	27	profits	profit	NOUN
ajbmeb-1201	107	28	.	.	PUNCT
ajbmeb-1201	108	1	the	the	DET
ajbmeb-1201	108	2	international	international	ADJ
ajbmeb-1201	108	3	accounting	accounting	NOUN
ajbmeb-1201	108	4	standards	standard	NOUN
ajbmeb-1201	108	5	(	(	PUNCT
ajbmeb-1201	108	6	ias	ias	PROPN
ajbmeb-1201	108	7	)	)	PUNCT
ajbmeb-1201	108	8	state	state	NOUN
ajbmeb-1201	108	9	that	that	SCONJ
ajbmeb-1201	108	10	analyzing	analyze	VERB
ajbmeb-1201	108	11	accounting	accounting	NOUN
ajbmeb-1201	108	12	information	information	NOUN
ajbmeb-1201	108	13	with	with	ADP
ajbmeb-1201	108	14	qualitative	qualitative	ADJ
ajbmeb-1201	108	15	characteristics	characteristic	NOUN
ajbmeb-1201	108	16	can	can	AUX
ajbmeb-1201	108	17	enhance	enhance	VERB
ajbmeb-1201	108	18	the	the	DET
ajbmeb-1201	108	19	quality	quality	NOUN
ajbmeb-1201	108	20	of	of	ADP
ajbmeb-1201	108	21	the	the	DET
ajbmeb-1201	108	22	auditor	auditor	NOUN
ajbmeb-1201	108	23	's	's	PART
ajbmeb-1201	108	24	report	report	NOUN
ajbmeb-1201	108	25	and	and	CCONJ
ajbmeb-1201	108	26	ultimately	ultimately	ADV
ajbmeb-1201	108	27	improve	improve	VERB
ajbmeb-1201	108	28	the	the	DET
ajbmeb-1201	108	29	frq	frq	PROPN
ajbmeb-1201	108	30	.	.	PUNCT
ajbmeb-1201	109	1	this	this	DET
ajbmeb-1201	109	2	process	process	NOUN
ajbmeb-1201	109	3	aims	aim	VERB
ajbmeb-1201	109	4	to	to	PART
ajbmeb-1201	109	5	achieve	achieve	VERB
ajbmeb-1201	109	6	the	the	DET
ajbmeb-1201	109	7	goal	goal	NOUN
ajbmeb-1201	109	8	of	of	ADP
ajbmeb-1201	109	9	generating	generate	VERB
ajbmeb-1201	109	10	reliable	reliable	ADJ
ajbmeb-1201	109	11	and	and	CCONJ
ajbmeb-1201	109	12	useful	useful	ADJ
ajbmeb-1201	109	13	information	information	NOUN
ajbmeb-1201	109	14	for	for	ADP
ajbmeb-1201	109	15	decision	decision	NOUN
ajbmeb-1201	109	16	-	-	PUNCT
ajbmeb-1201	109	17	making	making	NOUN
ajbmeb-1201	109	18	(	(	PUNCT
ajbmeb-1201	109	19	achim	achim	PROPN
ajbmeb-1201	109	20	&	&	CCONJ
ajbmeb-1201	109	21	chis	chis	PROPN
ajbmeb-1201	109	22	2014	2014	NUM
ajbmeb-1201	109	23	)	)	PUNCT
ajbmeb-1201	109	24	.	.	PUNCT
ajbmeb-1201	110	1	in	in	ADP
ajbmeb-1201	110	2	order	order	NOUN
ajbmeb-1201	110	3	for	for	ADP
ajbmeb-1201	110	4	information	information	NOUN
ajbmeb-1201	110	5	to	to	PART
ajbmeb-1201	110	6	possess	possess	VERB
ajbmeb-1201	110	7	qualitative	qualitative	ADJ
ajbmeb-1201	110	8	characteristics	characteristic	NOUN
ajbmeb-1201	110	9	,	,	PUNCT
ajbmeb-1201	110	10	it	it	PRON
ajbmeb-1201	110	11	must	must	AUX
ajbmeb-1201	110	12	be	be	AUX
ajbmeb-1201	110	13	presented	present	VERB
ajbmeb-1201	110	14	in	in	ADP
ajbmeb-1201	110	15	a	a	DET
ajbmeb-1201	110	16	manner	manner	NOUN
ajbmeb-1201	110	17	that	that	PRON
ajbmeb-1201	110	18	is	be	AUX
ajbmeb-1201	110	19	relevant	relevant	ADJ
ajbmeb-1201	110	20	,	,	PUNCT
ajbmeb-1201	110	21	reliable	reliable	ADJ
ajbmeb-1201	110	22	,	,	PUNCT
ajbmeb-1201	110	23	comparable	comparable	ADJ
ajbmeb-1201	110	24	,	,	PUNCT
ajbmeb-1201	110	25	and	and	CCONJ
ajbmeb-1201	110	26	understandable	understandable	ADJ
ajbmeb-1201	110	27	.	.	PUNCT
ajbmeb-1201	111	1	american	american	PROPN
ajbmeb-1201	111	2	journal	journal	PROPN
ajbmeb-1201	111	3	of	of	ADP
ajbmeb-1201	111	4	business	business	NOUN
ajbmeb-1201	111	5	management	management	NOUN
ajbmeb-1201	111	6	,	,	PUNCT
ajbmeb-1201	111	7	economics	economic	NOUN
ajbmeb-1201	111	8	and	and	CCONJ
ajbmeb-1201	111	9	banking	banking	NOUN
ajbmeb-1201	111	10	volume	volume	NOUN
ajbmeb-1201	111	11	16	16	NUM
ajbmeb-1201	111	12	sep	sep	PROPN
ajbmeb-1201	111	13	,	,	PUNCT
ajbmeb-1201	111	14	2023	2023	NUM
ajbmeb-1201	111	15	p	p	NOUN
ajbmeb-1201	111	16	a	a	DET
ajbmeb-1201	111	17	g	g	NOUN
ajbmeb-1201	111	18	e	e	NOUN
ajbmeb-1201	111	19	|	|	NOUN
ajbmeb-1201	111	20	88	88	NUM
ajbmeb-1201	111	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	111	22	the	the	DET
ajbmeb-1201	111	23	quality	quality	NOUN
ajbmeb-1201	111	24	of	of	ADP
ajbmeb-1201	111	25	accounting	accounting	NOUN
ajbmeb-1201	111	26	standards	standard	NOUN
ajbmeb-1201	111	27	it	it	PRON
ajbmeb-1201	111	28	is	be	AUX
ajbmeb-1201	111	29	closely	closely	ADV
ajbmeb-1201	111	30	related	relate	VERB
ajbmeb-1201	111	31	to	to	ADP
ajbmeb-1201	111	32	the	the	DET
ajbmeb-1201	111	33	production	production	NOUN
ajbmeb-1201	111	34	of	of	ADP
ajbmeb-1201	111	35	information	information	NOUN
ajbmeb-1201	111	36	that	that	PRON
ajbmeb-1201	111	37	is	be	AUX
ajbmeb-1201	111	38	useful	useful	ADJ
ajbmeb-1201	111	39	in	in	ADP
ajbmeb-1201	111	40	the	the	DET
ajbmeb-1201	111	41	decision	decision	NOUN
ajbmeb-1201	111	42	-	-	PUNCT
ajbmeb-1201	111	43	making	make	VERB
ajbmeb-1201	111	44	process	process	NOUN
ajbmeb-1201	111	45	,	,	PUNCT
ajbmeb-1201	111	46	in	in	ADP
ajbmeb-1201	111	47	addition	addition	NOUN
ajbmeb-1201	111	48	to	to	ADP
ajbmeb-1201	111	49	the	the	DET
ajbmeb-1201	111	50	comparability	comparability	NOUN
ajbmeb-1201	111	51	of	of	ADP
ajbmeb-1201	111	52	that	that	DET
ajbmeb-1201	111	53	information	information	NOUN
ajbmeb-1201	111	54	from	from	ADP
ajbmeb-1201	111	55	year	year	NOUN
ajbmeb-1201	111	56	to	to	ADP
ajbmeb-1201	111	57	year	year	NOUN
ajbmeb-1201	111	58	.	.	PUNCT
ajbmeb-1201	112	1	it	it	PRON
ajbmeb-1201	112	2	also	also	ADV
ajbmeb-1201	112	3	includes	include	VERB
ajbmeb-1201	112	4	the	the	DET
ajbmeb-1201	112	5	ability	ability	NOUN
ajbmeb-1201	112	6	of	of	ADP
ajbmeb-1201	112	7	that	that	DET
ajbmeb-1201	112	8	information	information	NOUN
ajbmeb-1201	112	9	to	to	PART
ajbmeb-1201	112	10	be	be	AUX
ajbmeb-1201	112	11	applied	apply	VERB
ajbmeb-1201	112	12	to	to	ADP
ajbmeb-1201	112	13	accounting	accounting	NOUN
ajbmeb-1201	112	14	standards	standard	NOUN
ajbmeb-1201	112	15	.	.	PUNCT
ajbmeb-1201	113	1	the	the	DET
ajbmeb-1201	113	2	securities	securities	PROPN
ajbmeb-1201	113	3	and	and	CCONJ
ajbmeb-1201	113	4	exchange	exchange	PROPN
ajbmeb-1201	113	5	commission	commission	PROPN
ajbmeb-1201	113	6	(	(	PUNCT
ajbmeb-1201	113	7	sec	sec	PROPN
ajbmeb-1201	113	8	)	)	PUNCT
ajbmeb-1201	113	9	has	have	AUX
ajbmeb-1201	113	10	identified	identify	VERB
ajbmeb-1201	113	11	a	a	DET
ajbmeb-1201	113	12	set	set	NOUN
ajbmeb-1201	113	13	of	of	ADP
ajbmeb-1201	113	14	conditions	condition	NOUN
ajbmeb-1201	113	15	that	that	PRON
ajbmeb-1201	113	16	must	must	AUX
ajbmeb-1201	113	17	be	be	AUX
ajbmeb-1201	113	18	met	meet	VERB
ajbmeb-1201	113	19	in	in	ADP
ajbmeb-1201	113	20	accounting	accounting	NOUN
ajbmeb-1201	113	21	standards	standard	NOUN
ajbmeb-1201	113	22	in	in	ADP
ajbmeb-1201	113	23	order	order	NOUN
ajbmeb-1201	113	24	for	for	SCONJ
ajbmeb-1201	113	25	them	they	PRON
ajbmeb-1201	113	26	to	to	PART
ajbmeb-1201	113	27	be	be	AUX
ajbmeb-1201	113	28	considered	consider	VERB
ajbmeb-1201	113	29	of	of	ADP
ajbmeb-1201	113	30	high	high	ADJ
ajbmeb-1201	113	31	quality	quality	NOUN
ajbmeb-1201	113	32	.	.	PUNCT
ajbmeb-1201	114	1	these	these	DET
ajbmeb-1201	114	2	standards	standard	NOUN
ajbmeb-1201	114	3	can	can	AUX
ajbmeb-1201	114	4	be	be	AUX
ajbmeb-1201	114	5	expressed	express	VERB
ajbmeb-1201	114	6	in	in	ADP
ajbmeb-1201	114	7	the	the	DET
ajbmeb-1201	114	8	coming	come	VERB
ajbmeb-1201	114	9	sections	section	NOUN
ajbmeb-1201	114	10	(	(	PUNCT
ajbmeb-1201	114	11	abrigo	abrigo	PROPN
ajbmeb-1201	114	12	&	&	CCONJ
ajbmeb-1201	114	13	ferrer	ferrer	PROPN
ajbmeb-1201	114	14	,	,	PUNCT
ajbmeb-1201	114	15	201	201	NUM
ajbmeb-1201	114	16	):	):	PUNCT
ajbmeb-1201	114	17	the	the	DET
ajbmeb-1201	114	18	quality	quality	NOUN
ajbmeb-1201	114	19	of	of	ADP
ajbmeb-1201	114	20	accounting	accounting	NOUN
ajbmeb-1201	114	21	profits	profit	NOUN
ajbmeb-1201	114	22	the	the	DET
ajbmeb-1201	114	23	statement	statement	NOUN
ajbmeb-1201	114	24	of	of	ADP
ajbmeb-1201	114	25	financial	financial	ADJ
ajbmeb-1201	114	26	accounting	accounting	NOUN
ajbmeb-1201	114	27	concept	concept	NOUN
ajbmeb-1201	114	28	stipulates	stipulate	VERB
ajbmeb-1201	114	29	that	that	SCONJ
ajbmeb-1201	114	30	accounting	accounting	NOUN
ajbmeb-1201	114	31	reports	report	NOUN
ajbmeb-1201	114	32	must	must	AUX
ajbmeb-1201	114	33	contain	contain	VERB
ajbmeb-1201	114	34	information	information	NOUN
ajbmeb-1201	114	35	that	that	PRON
ajbmeb-1201	114	36	shows	show	VERB
ajbmeb-1201	114	37	the	the	DET
ajbmeb-1201	114	38	financial	financial	ADJ
ajbmeb-1201	114	39	performance	performance	NOUN
ajbmeb-1201	114	40	of	of	ADP
ajbmeb-1201	114	41	the	the	DET
ajbmeb-1201	114	42	economic	economic	ADJ
ajbmeb-1201	114	43	unit	unit	NOUN
ajbmeb-1201	114	44	during	during	ADP
ajbmeb-1201	114	45	the	the	DET
ajbmeb-1201	114	46	period	period	NOUN
ajbmeb-1201	114	47	of	of	ADP
ajbmeb-1201	114	48	time	time	NOUN
ajbmeb-1201	114	49	,	,	PUNCT
ajbmeb-1201	114	50	and	and	CCONJ
ajbmeb-1201	114	51	by	by	ADP
ajbmeb-1201	114	52	referring	refer	VERB
ajbmeb-1201	114	53	to	to	ADP
ajbmeb-1201	114	54	the	the	DET
ajbmeb-1201	114	55	list	list	NOUN
ajbmeb-1201	114	56	of	of	ADP
ajbmeb-1201	114	57	accounting	accounting	NOUN
ajbmeb-1201	114	58	concepts	concept	NOUN
ajbmeb-1201	114	59	,	,	PUNCT
ajbmeb-1201	114	60	it	it	PRON
ajbmeb-1201	114	61	determines	determine	VERB
ajbmeb-1201	114	62	the	the	DET
ajbmeb-1201	114	63	quality	quality	NOUN
ajbmeb-1201	114	64	of	of	ADP
ajbmeb-1201	114	65	profits	profit	NOUN
ajbmeb-1201	114	66	by	by	ADP
ajbmeb-1201	114	67	providing	provide	VERB
ajbmeb-1201	114	68	high	high	ADJ
ajbmeb-1201	114	69	profits	profit	NOUN
ajbmeb-1201	114	70	.	.	PUNCT
ajbmeb-1201	115	1	quality	quality	NOUN
ajbmeb-1201	115	2	that	that	PRON
ajbmeb-1201	115	3	reflects	reflect	VERB
ajbmeb-1201	115	4	the	the	DET
ajbmeb-1201	115	5	financial	financial	ADJ
ajbmeb-1201	115	6	performance	performance	NOUN
ajbmeb-1201	115	7	of	of	ADP
ajbmeb-1201	115	8	the	the	DET
ajbmeb-1201	115	9	economic	economic	ADJ
ajbmeb-1201	115	10	unit	unit	NOUN
ajbmeb-1201	115	11	(	(	PUNCT
ajbmeb-1201	115	12	scott	scott	PROPN
ajbmeb-1201	115	13	,	,	PUNCT
ajbmeb-1201	115	14	1997	1997	NUM
ajbmeb-1201	115	15	)	)	PUNCT
ajbmeb-1201	115	16	.	.	PUNCT
ajbmeb-1201	116	1	various	various	ADJ
ajbmeb-1201	116	2	researchers	researcher	NOUN
ajbmeb-1201	116	3	have	have	AUX
ajbmeb-1201	116	4	attempted	attempt	VERB
ajbmeb-1201	116	5	to	to	PART
ajbmeb-1201	116	6	define	define	VERB
ajbmeb-1201	116	7	the	the	DET
ajbmeb-1201	116	8	concept	concept	NOUN
ajbmeb-1201	116	9	of	of	ADP
ajbmeb-1201	116	10	quality	quality	NOUN
ajbmeb-1201	116	11	of	of	ADP
ajbmeb-1201	116	12	accounting	accounting	NOUN
ajbmeb-1201	116	13	profits	profit	NOUN
ajbmeb-1201	116	14	,	,	PUNCT
ajbmeb-1201	116	15	and	and	CCONJ
ajbmeb-1201	116	16	their	their	PRON
ajbmeb-1201	116	17	perspectives	perspective	NOUN
ajbmeb-1201	116	18	differ	differ	VERB
ajbmeb-1201	116	19	depending	depend	VERB
ajbmeb-1201	116	20	on	on	ADP
ajbmeb-1201	116	21	the	the	DET
ajbmeb-1201	116	22	intended	intended	ADJ
ajbmeb-1201	116	23	purpose	purpose	NOUN
ajbmeb-1201	116	24	of	of	ADP
ajbmeb-1201	116	25	the	the	DET
ajbmeb-1201	116	26	definition	definition	NOUN
ajbmeb-1201	116	27	.	.	PUNCT
ajbmeb-1201	117	1	makto	makto	PROPN
ajbmeb-1201	117	2	(	(	PUNCT
ajbmeb-1201	117	3	2019	2019	NUM
ajbmeb-1201	117	4	)	)	PUNCT
ajbmeb-1201	117	5	views	view	VERB
ajbmeb-1201	117	6	it	it	PRON
ajbmeb-1201	117	7	as	as	ADP
ajbmeb-1201	117	8	the	the	DET
ajbmeb-1201	117	9	ability	ability	NOUN
ajbmeb-1201	117	10	of	of	ADP
ajbmeb-1201	117	11	disclosed	disclose	VERB
ajbmeb-1201	117	12	profits	profit	NOUN
ajbmeb-1201	117	13	to	to	PART
ajbmeb-1201	117	14	predict	predict	VERB
ajbmeb-1201	117	15	future	future	ADJ
ajbmeb-1201	117	16	profits	profit	NOUN
ajbmeb-1201	117	17	for	for	ADP
ajbmeb-1201	117	18	the	the	DET
ajbmeb-1201	117	19	economic	economic	ADJ
ajbmeb-1201	117	20	entity	entity	NOUN
ajbmeb-1201	117	21	.	.	PUNCT
ajbmeb-1201	118	1	this	this	PRON
ajbmeb-1201	118	2	means	mean	VERB
ajbmeb-1201	118	3	that	that	SCONJ
ajbmeb-1201	118	4	higher	high	ADJ
ajbmeb-1201	118	5	-	-	PUNCT
ajbmeb-1201	118	6	quality	quality	NOUN
ajbmeb-1201	118	7	profits	profit	NOUN
ajbmeb-1201	118	8	are	be	AUX
ajbmeb-1201	118	9	more	more	ADV
ajbmeb-1201	118	10	likely	likely	ADJ
ajbmeb-1201	118	11	to	to	PART
ajbmeb-1201	118	12	generate	generate	VERB
ajbmeb-1201	118	13	future	future	ADJ
ajbmeb-1201	118	14	profits	profit	NOUN
ajbmeb-1201	118	15	for	for	ADP
ajbmeb-1201	118	16	the	the	DET
ajbmeb-1201	118	17	entity	entity	NOUN
ajbmeb-1201	118	18	.	.	PUNCT
ajbmeb-1201	119	1	previous	previous	ADJ
ajbmeb-1201	119	2	studies	study	NOUN
ajbmeb-1201	119	3	accounting	accounting	NOUN
ajbmeb-1201	119	4	disclosure	disclosure	NOUN
ajbmeb-1201	119	5	has	have	AUX
ajbmeb-1201	119	6	been	be	AUX
ajbmeb-1201	119	7	studies	study	NOUN
ajbmeb-1201	119	8	in	in	ADP
ajbmeb-1201	119	9	some	some	DET
ajbmeb-1201	119	10	studies	study	NOUN
ajbmeb-1201	119	11	.	.	PUNCT
ajbmeb-1201	120	1	honggowati	honggowati	NOUN
ajbmeb-1201	120	2	et	et	PROPN
ajbmeb-1201	120	3	al	al	PROPN
ajbmeb-1201	120	4	.	.	PROPN
ajbmeb-1201	121	1	(	(	PUNCT
ajbmeb-1201	121	2	2017	2017	NUM
ajbmeb-1201	121	3	)	)	PUNCT
ajbmeb-1201	121	4	examined	examine	VERB
ajbmeb-1201	121	5	the	the	DET
ajbmeb-1201	121	6	impact	impact	NOUN
ajbmeb-1201	121	7	of	of	ADP
ajbmeb-1201	121	8	corporate	corporate	ADJ
ajbmeb-1201	121	9	governance	governance	NOUN
ajbmeb-1201	121	10	on	on	ADP
ajbmeb-1201	121	11	the	the	DET
ajbmeb-1201	121	12	disclosure	disclosure	NOUN
ajbmeb-1201	121	13	of	of	ADP
ajbmeb-1201	121	14	strategic	strategic	ADJ
ajbmeb-1201	121	15	management	management	NOUN
ajbmeb-1201	121	16	accounting	accounting	NOUN
ajbmeb-1201	121	17	.	.	PUNCT
ajbmeb-1201	122	1	the	the	DET
ajbmeb-1201	122	2	study	study	NOUN
ajbmeb-1201	122	3	analyzed	analyze	VERB
ajbmeb-1201	122	4	497	497	NUM
ajbmeb-1201	122	5	manufacturing	manufacturing	NOUN
ajbmeb-1201	122	6	companies	company	NOUN
ajbmeb-1201	122	7	in	in	ADP
ajbmeb-1201	122	8	indonesia	indonesia	PROPN
ajbmeb-1201	122	9	during	during	ADP
ajbmeb-1201	122	10	the	the	DET
ajbmeb-1201	122	11	period	period	NOUN
ajbmeb-1201	122	12	2011	2011	NUM
ajbmeb-1201	122	13	-	-	SYM
ajbmeb-1201	122	14	2015	2015	NUM
ajbmeb-1201	122	15	using	use	VERB
ajbmeb-1201	122	16	a	a	DET
ajbmeb-1201	122	17	descriptive	descriptive	ADJ
ajbmeb-1201	122	18	and	and	CCONJ
ajbmeb-1201	122	19	analytical	analytical	ADJ
ajbmeb-1201	122	20	approach	approach	NOUN
ajbmeb-1201	122	21	.	.	PUNCT
ajbmeb-1201	123	1	the	the	DET
ajbmeb-1201	123	2	study	study	NOUN
ajbmeb-1201	123	3	found	find	VERB
ajbmeb-1201	123	4	that	that	SCONJ
ajbmeb-1201	123	5	the	the	DET
ajbmeb-1201	123	6	size	size	NOUN
ajbmeb-1201	123	7	of	of	ADP
ajbmeb-1201	123	8	the	the	DET
ajbmeb-1201	123	9	board	board	NOUN
ajbmeb-1201	123	10	of	of	ADP
ajbmeb-1201	123	11	directors	director	NOUN
ajbmeb-1201	123	12	has	have	VERB
ajbmeb-1201	123	13	a	a	DET
ajbmeb-1201	123	14	significant	significant	ADJ
ajbmeb-1201	123	15	positive	positive	ADJ
ajbmeb-1201	123	16	effect	effect	NOUN
ajbmeb-1201	123	17	on	on	ADP
ajbmeb-1201	123	18	the	the	DET
ajbmeb-1201	123	19	level	level	NOUN
ajbmeb-1201	123	20	of	of	ADP
ajbmeb-1201	123	21	disclosure	disclosure	NOUN
ajbmeb-1201	123	22	of	of	ADP
ajbmeb-1201	123	23	strategic	strategic	ADJ
ajbmeb-1201	123	24	management	management	NOUN
ajbmeb-1201	123	25	accounting	account	VERB
ajbmeb-1201	123	26	for	for	ADP
ajbmeb-1201	123	27	manufacturing	manufacturing	NOUN
ajbmeb-1201	123	28	companies	company	NOUN
ajbmeb-1201	123	29	in	in	ADP
ajbmeb-1201	123	30	indonesia	indonesia	PROPN
ajbmeb-1201	123	31	.	.	PUNCT
ajbmeb-1201	124	1	furthermore	furthermore	ADV
ajbmeb-1201	124	2	,	,	PUNCT
ajbmeb-1201	124	3	de	de	PROPN
ajbmeb-1201	124	4	souza	souza	PROPN
ajbmeb-1201	124	5	et	et	PROPN
ajbmeb-1201	124	6	al	al	PROPN
ajbmeb-1201	124	7	.	.	PROPN
ajbmeb-1201	124	8	(	(	PUNCT
ajbmeb-1201	124	9	2019	2019	NUM
ajbmeb-1201	124	10	)	)	PUNCT
ajbmeb-1201	124	11	explored	explore	VERB
ajbmeb-1201	124	12	the	the	DET
ajbmeb-1201	124	13	connection	connection	NOUN
ajbmeb-1201	124	14	between	between	ADP
ajbmeb-1201	124	15	the	the	DET
ajbmeb-1201	124	16	readability	readability	NOUN
ajbmeb-1201	124	17	of	of	ADP
ajbmeb-1201	124	18	linguistic	linguistic	ADJ
ajbmeb-1201	124	19	complexities	complexity	NOUN
ajbmeb-1201	124	20	in	in	ADP
ajbmeb-1201	124	21	narrative	narrative	ADJ
ajbmeb-1201	124	22	accounting	accounting	NOUN
ajbmeb-1201	124	23	disclosures	disclosure	NOUN
ajbmeb-1201	124	24	and	and	CCONJ
ajbmeb-1201	124	25	financial	financial	ADJ
ajbmeb-1201	124	26	performance	performance	NOUN
ajbmeb-1201	124	27	.	.	PUNCT
ajbmeb-1201	125	1	the	the	DET
ajbmeb-1201	125	2	researchers	researcher	NOUN
ajbmeb-1201	125	3	observed	observe	VERB
ajbmeb-1201	125	4	1,643	1,643	NUM
ajbmeb-1201	125	5	company	company	NOUN
ajbmeb-1201	125	6	-	-	PUNCT
ajbmeb-1201	125	7	year	year	NOUN
ajbmeb-1201	125	8	observations	observation	NOUN
ajbmeb-1201	125	9	in	in	ADP
ajbmeb-1201	125	10	brazil	brazil	PROPN
ajbmeb-1201	125	11	,	,	PUNCT
ajbmeb-1201	125	12	along	along	ADP
ajbmeb-1201	125	13	with	with	ADP
ajbmeb-1201	125	14	an	an	DET
ajbmeb-1201	125	15	additional	additional	ADJ
ajbmeb-1201	125	16	sample	sample	NOUN
ajbmeb-1201	125	17	of	of	ADP
ajbmeb-1201	125	18	1,297	1,297	NUM
ajbmeb-1201	125	19	company	company	NOUN
ajbmeb-1201	125	20	-	-	PUNCT
ajbmeb-1201	125	21	years	year	NOUN
ajbmeb-1201	125	22	,	,	PUNCT
ajbmeb-1201	125	23	spanning	span	VERB
ajbmeb-1201	125	24	from	from	ADP
ajbmeb-1201	125	25	2010	2010	NUM
ajbmeb-1201	125	26	to	to	ADP
ajbmeb-1201	125	27	2016	2016	NUM
ajbmeb-1201	125	28	.	.	PUNCT
ajbmeb-1201	126	1	they	they	PRON
ajbmeb-1201	126	2	used	use	VERB
ajbmeb-1201	126	3	financial	financial	ADJ
ajbmeb-1201	126	4	statements	statement	NOUN
ajbmeb-1201	126	5	and	and	CCONJ
ajbmeb-1201	126	6	various	various	ADJ
ajbmeb-1201	126	7	indicators	indicator	NOUN
ajbmeb-1201	126	8	,	,	PUNCT
ajbmeb-1201	126	9	including	include	VERB
ajbmeb-1201	126	10	return	return	NOUN
ajbmeb-1201	126	11	on	on	ADP
ajbmeb-1201	126	12	assets	asset	NOUN
ajbmeb-1201	126	13	,	,	PUNCT
ajbmeb-1201	126	14	earnings	earning	NOUN
ajbmeb-1201	126	15	per	per	ADP
ajbmeb-1201	126	16	share	share	NOUN
ajbmeb-1201	126	17	,	,	PUNCT
ajbmeb-1201	126	18	and	and	CCONJ
ajbmeb-1201	126	19	a	a	DET
ajbmeb-1201	126	20	binary	binary	ADJ
ajbmeb-1201	126	21	variable	variable	NOUN
ajbmeb-1201	126	22	indicating	indicate	VERB
ajbmeb-1201	126	23	stock	stock	NOUN
ajbmeb-1201	126	24	-	-	PUNCT
ajbmeb-1201	126	25	based	base	VERB
ajbmeb-1201	126	26	results	result	NOUN
ajbmeb-1201	126	27	'	'	PART
ajbmeb-1201	126	28	direction	direction	NOUN
ajbmeb-1201	126	29	.	.	PUNCT
ajbmeb-1201	127	1	the	the	DET
ajbmeb-1201	127	2	findings	finding	NOUN
ajbmeb-1201	127	3	indicate	indicate	VERB
ajbmeb-1201	127	4	that	that	SCONJ
ajbmeb-1201	127	5	companies	company	NOUN
ajbmeb-1201	127	6	with	with	ADP
ajbmeb-1201	127	7	lower	low	ADJ
ajbmeb-1201	127	8	profits	profit	NOUN
ajbmeb-1201	127	9	tend	tend	VERB
ajbmeb-1201	127	10	to	to	PART
ajbmeb-1201	127	11	present	present	VERB
ajbmeb-1201	127	12	less	less	ADV
ajbmeb-1201	127	13	transparent	transparent	ADJ
ajbmeb-1201	127	14	narrative	narrative	NOUN
ajbmeb-1201	127	15	accounting	accounting	NOUN
ajbmeb-1201	127	16	disclosures	disclosure	NOUN
ajbmeb-1201	127	17	.	.	PUNCT
ajbmeb-1201	128	1	the	the	DET
ajbmeb-1201	128	2	quality	quality	NOUN
ajbmeb-1201	128	3	of	of	ADP
ajbmeb-1201	128	4	financial	financial	ADJ
ajbmeb-1201	128	5	reporting	reporting	NOUN
ajbmeb-1201	128	6	has	have	AUX
ajbmeb-1201	128	7	been	be	AUX
ajbmeb-1201	128	8	studies	study	NOUN
ajbmeb-1201	128	9	in	in	ADP
ajbmeb-1201	128	10	some	some	DET
ajbmeb-1201	128	11	studies	study	NOUN
ajbmeb-1201	128	12	.	.	PUNCT
ajbmeb-1201	129	1	in	in	ADP
ajbmeb-1201	129	2	their	their	PRON
ajbmeb-1201	129	3	study	study	NOUN
ajbmeb-1201	129	4	,	,	PUNCT
ajbmeb-1201	129	5	mbobo	mbobo	NOUN
ajbmeb-1201	129	6	and	and	CCONJ
ajbmeb-1201	129	7	ekpo	ekpo	NOUN
ajbmeb-1201	129	8	(	(	PUNCT
ajbmeb-1201	129	9	2016	2016	NUM
ajbmeb-1201	129	10	)	)	PUNCT
ajbmeb-1201	129	11	sought	seek	VERB
ajbmeb-1201	129	12	to	to	PART
ajbmeb-1201	129	13	explore	explore	VERB
ajbmeb-1201	129	14	how	how	SCONJ
ajbmeb-1201	129	15	nigerian	nigerian	ADJ
ajbmeb-1201	129	16	accountants	accountant	NOUN
ajbmeb-1201	129	17	perceive	perceive	VERB
ajbmeb-1201	129	18	the	the	DET
ajbmeb-1201	129	19	quality	quality	NOUN
ajbmeb-1201	129	20	of	of	ADP
ajbmeb-1201	129	21	financial	financial	ADJ
ajbmeb-1201	129	22	reporting	reporting	NOUN
ajbmeb-1201	129	23	and	and	CCONJ
ajbmeb-1201	129	24	the	the	DET
ajbmeb-1201	129	25	utilization	utilization	NOUN
ajbmeb-1201	129	26	of	of	ADP
ajbmeb-1201	129	27	qualitative	qualitative	ADJ
ajbmeb-1201	129	28	characteristics	characteristic	NOUN
ajbmeb-1201	129	29	in	in	ADP
ajbmeb-1201	129	30	measuring	measure	VERB
ajbmeb-1201	129	31	this	this	DET
ajbmeb-1201	129	32	quality	quality	NOUN
ajbmeb-1201	129	33	,	,	PUNCT
ajbmeb-1201	129	34	as	as	SCONJ
ajbmeb-1201	129	35	defined	define	VERB
ajbmeb-1201	129	36	by	by	ADP
ajbmeb-1201	129	37	the	the	DET
ajbmeb-1201	129	38	international	international	ADJ
ajbmeb-1201	129	39	accounting	accounting	NOUN
ajbmeb-1201	129	40	standards	standard	NOUN
ajbmeb-1201	129	41	board	board	NOUN
ajbmeb-1201	129	42	.	.	PUNCT
ajbmeb-1201	130	1	the	the	DET
ajbmeb-1201	130	2	researchers	researcher	NOUN
ajbmeb-1201	130	3	conducted	conduct	VERB
ajbmeb-1201	130	4	a	a	DET
ajbmeb-1201	130	5	survey	survey	NOUN
ajbmeb-1201	130	6	among	among	ADP
ajbmeb-1201	130	7	120	120	NUM
ajbmeb-1201	130	8	professional	professional	ADJ
ajbmeb-1201	130	9	accountants	accountant	NOUN
ajbmeb-1201	130	10	in	in	ADP
ajbmeb-1201	130	11	three	three	NUM
ajbmeb-1201	130	12	cities	city	NOUN
ajbmeb-1201	130	13	in	in	ADP
ajbmeb-1201	130	14	nigeria	nigeria	PROPN
ajbmeb-1201	130	15	,	,	PUNCT
ajbmeb-1201	130	16	utilizing	utilize	VERB
ajbmeb-1201	130	17	a	a	DET
ajbmeb-1201	130	18	descriptive	descriptive	ADJ
ajbmeb-1201	130	19	and	and	CCONJ
ajbmeb-1201	130	20	analytical	analytical	ADJ
ajbmeb-1201	130	21	approach	approach	NOUN
ajbmeb-1201	130	22	along	along	ADP
ajbmeb-1201	130	23	with	with	ADP
ajbmeb-1201	130	24	a	a	DET
ajbmeb-1201	130	25	questionnaire	questionnaire	NOUN
ajbmeb-1201	130	26	.	.	PUNCT
ajbmeb-1201	131	1	the	the	DET
ajbmeb-1201	131	2	findings	finding	NOUN
ajbmeb-1201	131	3	of	of	ADP
ajbmeb-1201	131	4	the	the	DET
ajbmeb-1201	131	5	study	study	NOUN
ajbmeb-1201	131	6	indicated	indicate	VERB
ajbmeb-1201	131	7	that	that	SCONJ
ajbmeb-1201	131	8	while	while	SCONJ
ajbmeb-1201	131	9	the	the	DET
ajbmeb-1201	131	10	implementation	implementation	NOUN
ajbmeb-1201	131	11	of	of	ADP
ajbmeb-1201	131	12	international	international	ADJ
ajbmeb-1201	131	13	standards	standard	NOUN
ajbmeb-1201	131	14	for	for	ADP
ajbmeb-1201	131	15	financial	financial	ADJ
ajbmeb-1201	131	16	reporting	reporting	NOUN
ajbmeb-1201	131	17	has	have	AUX
ajbmeb-1201	131	18	had	have	VERB
ajbmeb-1201	131	19	a	a	DET
ajbmeb-1201	131	20	substantial	substantial	ADJ
ajbmeb-1201	131	21	impact	impact	NOUN
ajbmeb-1201	131	22	on	on	ADP
ajbmeb-1201	131	23	the	the	DET
ajbmeb-1201	131	24	quality	quality	NOUN
ajbmeb-1201	131	25	of	of	ADP
ajbmeb-1201	131	26	financial	financial	ADJ
ajbmeb-1201	131	27	reporting	reporting	NOUN
ajbmeb-1201	131	28	,	,	PUNCT
ajbmeb-1201	131	29	there	there	PRON
ajbmeb-1201	131	30	remains	remain	VERB
ajbmeb-1201	131	31	room	room	NOUN
ajbmeb-1201	131	32	for	for	ADP
ajbmeb-1201	131	33	improvement	improvement	NOUN
ajbmeb-1201	131	34	in	in	ADP
ajbmeb-1201	131	35	effectively	effectively	ADV
ajbmeb-1201	131	36	applying	apply	VERB
ajbmeb-1201	131	37	qualitative	qualitative	ADJ
ajbmeb-1201	131	38	characteristics	characteristic	NOUN
ajbmeb-1201	131	39	to	to	PART
ajbmeb-1201	131	40	further	far	ADV
ajbmeb-1201	131	41	enhance	enhance	VERB
ajbmeb-1201	131	42	this	this	DET
ajbmeb-1201	131	43	quality	quality	NOUN
ajbmeb-1201	131	44	.	.	PUNCT
ajbmeb-1201	132	1	moreover	moreover	ADV
ajbmeb-1201	132	2	,	,	PUNCT
ajbmeb-1201	132	3	kaawaase	kaawaase	PROPN
ajbmeb-1201	132	4	et	et	PROPN
ajbmeb-1201	132	5	al	al	PROPN
ajbmeb-1201	132	6	.	.	PROPN
ajbmeb-1201	132	7	(	(	PUNCT
ajbmeb-1201	132	8	2021	2021	NUM
ajbmeb-1201	132	9	)	)	PUNCT
ajbmeb-1201	132	10	explored	explore	VERB
ajbmeb-1201	132	11	the	the	DET
ajbmeb-1201	132	12	relationship	relationship	NOUN
ajbmeb-1201	132	13	between	between	ADP
ajbmeb-1201	132	14	corporate	corporate	ADJ
ajbmeb-1201	132	15	governance	governance	NOUN
ajbmeb-1201	132	16	characteristics	characteristic	NOUN
ajbmeb-1201	132	17	(	(	PUNCT
ajbmeb-1201	132	18	board	board	NOUN
ajbmeb-1201	132	19	experience	experience	NOUN
ajbmeb-1201	132	20	,	,	PUNCT
ajbmeb-1201	132	21	board	board	NOUN
ajbmeb-1201	132	22	independence	independence	NOUN
ajbmeb-1201	132	23	,	,	PUNCT
ajbmeb-1201	132	24	and	and	CCONJ
ajbmeb-1201	132	25	board	board	NOUN
ajbmeb-1201	132	26	performance	performance	NOUN
ajbmeb-1201	132	27	)	)	PUNCT
ajbmeb-1201	132	28	,	,	PUNCT
ajbmeb-1201	132	29	internal	internal	ADJ
ajbmeb-1201	132	30	audit	audit	NOUN
ajbmeb-1201	132	31	quality	quality	NOUN
ajbmeb-1201	132	32	,	,	PUNCT
ajbmeb-1201	132	33	and	and	CCONJ
ajbmeb-1201	132	34	frq	frq	VERB
ajbmeb-1201	132	35	using	use	VERB
ajbmeb-1201	132	36	evidence	evidence	NOUN
ajbmeb-1201	132	37	from	from	ADP
ajbmeb-1201	132	38	financial	financial	ADJ
ajbmeb-1201	132	39	institutions	institution	NOUN
ajbmeb-1201	132	40	.	.	PUNCT
ajbmeb-1201	133	1	the	the	DET
ajbmeb-1201	133	2	study	study	NOUN
ajbmeb-1201	133	3	findings	finding	NOUN
ajbmeb-1201	133	4	suggest	suggest	VERB
ajbmeb-1201	133	5	that	that	SCONJ
ajbmeb-1201	133	6	there	there	PRON
ajbmeb-1201	133	7	is	be	VERB
ajbmeb-1201	133	8	a	a	DET
ajbmeb-1201	133	9	significant	significant	ADJ
ajbmeb-1201	133	10	positive	positive	ADJ
ajbmeb-1201	133	11	relationship	relationship	NOUN
ajbmeb-1201	133	12	between	between	ADP
ajbmeb-1201	133	13	board	board	NOUN
ajbmeb-1201	133	14	expertise	expertise	NOUN
ajbmeb-1201	133	15	and	and	CCONJ
ajbmeb-1201	133	16	board	board	NOUN
ajbmeb-1201	133	17	role	role	NOUN
ajbmeb-1201	133	18	performance	performance	NOUN
ajbmeb-1201	133	19	with	with	ADP
ajbmeb-1201	133	20	frq	frq	PROPN
ajbmeb-1201	133	21	.	.	PUNCT
ajbmeb-1201	134	1	additionally	additionally	ADV
ajbmeb-1201	134	2	,	,	PUNCT
ajbmeb-1201	134	3	american	american	ADJ
ajbmeb-1201	134	4	journal	journal	PROPN
ajbmeb-1201	134	5	of	of	ADP
ajbmeb-1201	134	6	business	business	NOUN
ajbmeb-1201	134	7	management	management	NOUN
ajbmeb-1201	134	8	,	,	PUNCT
ajbmeb-1201	134	9	economics	economic	NOUN
ajbmeb-1201	134	10	and	and	CCONJ
ajbmeb-1201	134	11	banking	banking	NOUN
ajbmeb-1201	134	12	volume	volume	NOUN
ajbmeb-1201	134	13	16	16	NUM
ajbmeb-1201	134	14	sep	sep	PROPN
ajbmeb-1201	134	15	,	,	PUNCT
ajbmeb-1201	134	16	2023	2023	NUM
ajbmeb-1201	134	17	p	p	NOUN
ajbmeb-1201	134	18	a	a	DET
ajbmeb-1201	134	19	g	g	NOUN
ajbmeb-1201	134	20	e	e	PROPN
ajbmeb-1201	134	21	|	|	ADV
ajbmeb-1201	134	22	89	89	NUM
ajbmeb-1201	134	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1201	134	24	internal	internal	ADJ
ajbmeb-1201	134	25	audit	audit	NOUN
ajbmeb-1201	134	26	quality	quality	NOUN
ajbmeb-1201	134	27	is	be	AUX
ajbmeb-1201	134	28	also	also	ADV
ajbmeb-1201	134	29	significantly	significantly	ADV
ajbmeb-1201	134	30	associated	associate	VERB
ajbmeb-1201	134	31	with	with	ADP
ajbmeb-1201	134	32	financial	financial	ADJ
ajbmeb-1201	134	33	reporting	reporting	NOUN
ajbmeb-1201	134	34	quality	quality	NOUN
ajbmeb-1201	134	35	.	.	PUNCT
ajbmeb-1201	135	1	however	however	ADV
ajbmeb-1201	135	2	,	,	PUNCT
ajbmeb-1201	135	3	board	board	NOUN
ajbmeb-1201	135	4	independence	independence	NOUN
ajbmeb-1201	135	5	does	do	AUX
ajbmeb-1201	135	6	not	not	PART
ajbmeb-1201	135	7	predict	predict	VERB
ajbmeb-1201	135	8	frq	frq	VERB
ajbmeb-1201	135	9	significantly	significantly	ADV
ajbmeb-1201	135	10	.	.	PUNCT
ajbmeb-1201	136	1	methods	method	NOUN
ajbmeb-1201	136	2	research	research	NOUN
ajbmeb-1201	136	3	design	design	NOUN
ajbmeb-1201	136	4	research	research	NOUN
ajbmeb-1201	136	5	design	design	NOUN
ajbmeb-1201	136	6	is	be	AUX
ajbmeb-1201	136	7	a	a	DET
ajbmeb-1201	136	8	systematic	systematic	ADJ
ajbmeb-1201	136	9	and	and	CCONJ
ajbmeb-1201	136	10	scientific	scientific	ADJ
ajbmeb-1201	136	11	approach	approach	NOUN
ajbmeb-1201	136	12	that	that	PRON
ajbmeb-1201	136	13	allows	allow	VERB
ajbmeb-1201	136	14	researchers	researcher	NOUN
ajbmeb-1201	136	15	to	to	PART
ajbmeb-1201	136	16	accurately	accurately	ADV
ajbmeb-1201	136	17	describe	describe	VERB
ajbmeb-1201	136	18	and	and	CCONJ
ajbmeb-1201	136	19	study	study	VERB
ajbmeb-1201	136	20	a	a	DET
ajbmeb-1201	136	21	subject	subject	NOUN
ajbmeb-1201	136	22	.	.	PUNCT
ajbmeb-1201	137	1	it	it	PRON
ajbmeb-1201	137	2	encompasses	encompass	VERB
ajbmeb-1201	137	3	the	the	DET
ajbmeb-1201	137	4	researcher	researcher	NOUN
ajbmeb-1201	137	5	's	's	PART
ajbmeb-1201	137	6	understanding	understanding	NOUN
ajbmeb-1201	137	7	of	of	ADP
ajbmeb-1201	137	8	the	the	DET
ajbmeb-1201	137	9	problem	problem	NOUN
ajbmeb-1201	137	10	and	and	CCONJ
ajbmeb-1201	137	11	their	their	PRON
ajbmeb-1201	137	12	efforts	effort	NOUN
ajbmeb-1201	137	13	to	to	PART
ajbmeb-1201	137	14	find	find	VERB
ajbmeb-1201	137	15	solutions	solution	NOUN
ajbmeb-1201	137	16	.	.	PUNCT
ajbmeb-1201	138	1	the	the	DET
ajbmeb-1201	138	2	research	research	NOUN
ajbmeb-1201	138	3	design	design	NOUN
ajbmeb-1201	138	4	helps	help	VERB
ajbmeb-1201	138	5	translate	translate	VERB
ajbmeb-1201	138	6	theoretical	theoretical	ADJ
ajbmeb-1201	138	7	concepts	concept	NOUN
ajbmeb-1201	138	8	into	into	ADP
ajbmeb-1201	138	9	practical	practical	ADJ
ajbmeb-1201	138	10	applications	application	NOUN
ajbmeb-1201	138	11	,	,	PUNCT
ajbmeb-1201	138	12	enabling	enable	VERB
ajbmeb-1201	138	13	the	the	DET
ajbmeb-1201	138	14	collection	collection	NOUN
ajbmeb-1201	138	15	,	,	PUNCT
ajbmeb-1201	138	16	analysis	analysis	NOUN
ajbmeb-1201	138	17	,	,	PUNCT
ajbmeb-1201	138	18	and	and	CCONJ
ajbmeb-1201	138	19	interpretation	interpretation	NOUN
ajbmeb-1201	138	20	of	of	ADP
ajbmeb-1201	138	21	data	datum	NOUN
ajbmeb-1201	138	22	.	.	PUNCT
ajbmeb-1201	139	1	it	it	PRON
ajbmeb-1201	139	2	serves	serve	VERB
ajbmeb-1201	139	3	as	as	ADP
ajbmeb-1201	139	4	a	a	DET
ajbmeb-1201	139	5	framework	framework	NOUN
ajbmeb-1201	139	6	for	for	ADP
ajbmeb-1201	139	7	conducting	conduct	VERB
ajbmeb-1201	139	8	research	research	NOUN
ajbmeb-1201	139	9	and	and	CCONJ
ajbmeb-1201	139	10	offers	offer	VERB
ajbmeb-1201	139	11	a	a	DET
ajbmeb-1201	139	12	systematic	systematic	ADJ
ajbmeb-1201	139	13	approach	approach	NOUN
ajbmeb-1201	139	14	to	to	ADP
ajbmeb-1201	139	15	achieving	achieve	VERB
ajbmeb-1201	139	16	research	research	NOUN
ajbmeb-1201	139	17	objectives	objective	NOUN
ajbmeb-1201	139	18	.	.	PUNCT
ajbmeb-1201	140	1	the	the	DET
ajbmeb-1201	140	2	study	study	NOUN
ajbmeb-1201	140	3	encompass	encompass	VERB
ajbmeb-1201	140	4	the	the	DET
ajbmeb-1201	140	5	banks	bank	NOUN
ajbmeb-1201	140	6	listed	list	VERB
ajbmeb-1201	140	7	on	on	ADP
ajbmeb-1201	140	8	the	the	DET
ajbmeb-1201	140	9	ise	ise	NOUN
ajbmeb-1201	140	10	;	;	PUNCT
ajbmeb-1201	140	11	they	they	PRON
ajbmeb-1201	140	12	include	include	VERB
ajbmeb-1201	140	13	baghdad	baghdad	PROPN
ajbmeb-1201	140	14	bank	bank	PROPN
ajbmeb-1201	140	15	,	,	PUNCT
ajbmeb-1201	140	16	gulf	gulf	PROPN
ajbmeb-1201	140	17	commercial	commercial	PROPN
ajbmeb-1201	140	18	bank	bank	PROPN
ajbmeb-1201	140	19	,	,	PUNCT
ajbmeb-1201	140	20	ashur	ashur	PROPN
ajbmeb-1201	140	21	international	international	PROPN
ajbmeb-1201	140	22	bank	bank	PROPN
ajbmeb-1201	140	23	,	,	PUNCT
ajbmeb-1201	140	24	and	and	CCONJ
ajbmeb-1201	140	25	iraqi	iraqi	ADJ
ajbmeb-1201	140	26	investment	investment	NOUN
ajbmeb-1201	140	27	bank	bank	NOUN
ajbmeb-1201	140	28	.	.	PUNCT
ajbmeb-1201	141	1	sample	sample	VERB
ajbmeb-1201	141	2	the	the	DET
ajbmeb-1201	141	3	researcher	researcher	NOUN
ajbmeb-1201	141	4	distributed	distribute	VERB
ajbmeb-1201	141	5	200	200	NUM
ajbmeb-1201	141	6	questionnaires	questionnaire	NOUN
ajbmeb-1201	141	7	with	with	ADP
ajbmeb-1201	141	8	managers	manager	NOUN
ajbmeb-1201	141	9	,	,	PUNCT
ajbmeb-1201	141	10	assistant	assistant	NOUN
ajbmeb-1201	141	11	managers	manager	NOUN
ajbmeb-1201	141	12	,	,	PUNCT
ajbmeb-1201	141	13	and	and	CCONJ
ajbmeb-1201	141	14	external	external	ADJ
ajbmeb-1201	141	15	auditors	auditor	NOUN
ajbmeb-1201	141	16	working	work	VERB
ajbmeb-1201	141	17	within	within	ADP
ajbmeb-1201	141	18	al	al	PROPN
ajbmeb-1201	141	19	-	-	PUNCT
ajbmeb-1201	141	20	iraq	iraq	PROPN
ajbmeb-1201	141	21	commercial	commercial	PROPN
ajbmeb-1201	141	22	bank	bank	PROPN
ajbmeb-1201	141	23	,	,	PUNCT
ajbmeb-1201	141	24	gulf	gulf	PROPN
ajbmeb-1201	141	25	commercial	commercial	ADJ
ajbmeb-1201	141	26	bank	bank	NOUN
ajbmeb-1201	141	27	,	,	PUNCT
ajbmeb-1201	141	28	and	and	CCONJ
ajbmeb-1201	141	29	ashur	ashur	PROPN
ajbmeb-1201	141	30	international	international	PROPN
ajbmeb-1201	141	31	bank	bank	PROPN
ajbmeb-1201	141	32	.	.	PUNCT
ajbmeb-1201	142	1	questionnaires	questionnaire	NOUN
ajbmeb-1201	142	2	were	be	AUX
ajbmeb-1201	142	3	received	receive	VERB
ajbmeb-1201	142	4	from	from	ADP
ajbmeb-1201	142	5	the	the	DET
ajbmeb-1201	142	6	sample	sample	NOUN
ajbmeb-1201	142	7	.	.	PUNCT
ajbmeb-1201	143	1	a	a	DET
ajbmeb-1201	143	2	total	total	NOUN
ajbmeb-1201	143	3	of	of	ADP
ajbmeb-1201	143	4	23	23	NUM
ajbmeb-1201	143	5	valid	valid	ADJ
ajbmeb-1201	143	6	questionnaires	questionnaire	NOUN
ajbmeb-1201	143	7	were	be	AUX
ajbmeb-1201	143	8	retrieved	retrieve	VERB
ajbmeb-1201	143	9	for	for	ADP
ajbmeb-1201	143	10	statistical	statistical	ADJ
ajbmeb-1201	143	11	analysis	analysis	NOUN
ajbmeb-1201	143	12	out	out	ADP
ajbmeb-1201	143	13	of	of	ADP
ajbmeb-1201	143	14	the	the	DET
ajbmeb-1201	143	15	received	receive	VERB
ajbmeb-1201	143	16	.	.	PUNCT
ajbmeb-1201	144	1	instrument	instrument	VERB
ajbmeb-1201	144	2	the	the	DET
ajbmeb-1201	144	3	researchers	researcher	NOUN
ajbmeb-1201	144	4	used	use	VERB
ajbmeb-1201	144	5	the	the	DET
ajbmeb-1201	144	6	likert	likert	ADJ
ajbmeb-1201	144	7	scale	scale	NOUN
ajbmeb-1201	144	8	to	to	PART
ajbmeb-1201	144	9	measure	measure	VERB
ajbmeb-1201	144	10	the	the	DET
ajbmeb-1201	144	11	level	level	NOUN
ajbmeb-1201	144	12	of	of	ADP
ajbmeb-1201	144	13	response	response	NOUN
ajbmeb-1201	144	14	,	,	PUNCT
ajbmeb-1201	144	15	ranging	range	VERB
ajbmeb-1201	144	16	from	from	ADP
ajbmeb-1201	144	17	1	1	NUM
ajbmeb-1201	144	18	to	to	ADP
ajbmeb-1201	144	19	5	5	NUM
ajbmeb-1201	144	20	,	,	PUNCT
ajbmeb-1201	144	21	with	with	SCONJ
ajbmeb-1201	144	22	five	five	NUM
ajbmeb-1201	144	23	categories	category	NOUN
ajbmeb-1201	144	24	to	to	PART
ajbmeb-1201	144	25	assess	assess	VERB
ajbmeb-1201	144	26	the	the	DET
ajbmeb-1201	144	27	degree	degree	NOUN
ajbmeb-1201	144	28	of	of	ADP
ajbmeb-1201	144	29	response	response	NOUN
ajbmeb-1201	144	30	as	as	SCONJ
ajbmeb-1201	144	31	shown	show	VERB
ajbmeb-1201	144	32	in	in	ADP
ajbmeb-1201	144	33	table	table	NOUN
ajbmeb-1201	144	34	1	1	NUM
ajbmeb-1201	144	35	.	.	PUNCT
ajbmeb-1201	145	1	the	the	DET
ajbmeb-1201	145	2	questionnaires	questionnaire	NOUN
ajbmeb-1201	145	3	were	be	AUX
ajbmeb-1201	145	4	administrated	administrate	VERB
ajbmeb-1201	145	5	from	from	ADP
ajbmeb-1201	145	6	march	march	PROPN
ajbmeb-1201	145	7	1	1	NUM
ajbmeb-1201	145	8	,	,	PUNCT
ajbmeb-1201	145	9	2020	2020	NUM
ajbmeb-1201	145	10	,	,	PUNCT
ajbmeb-1201	145	11	to	to	ADP
ajbmeb-1201	145	12	january	january	PROPN
ajbmeb-1201	145	13	15	15	NUM
ajbmeb-1201	145	14	,	,	PUNCT
ajbmeb-1201	145	15	2023	2023	NUM
ajbmeb-1201	145	16	,	,	PUNCT
ajbmeb-1201	145	17	during	during	ADP
ajbmeb-1201	145	18	which	which	PRON
ajbmeb-1201	145	19	the	the	DET
ajbmeb-1201	145	20	theoretical	theoretical	ADJ
ajbmeb-1201	145	21	and	and	CCONJ
ajbmeb-1201	145	22	practical	practical	ADJ
ajbmeb-1201	145	23	aspects	aspect	NOUN
ajbmeb-1201	145	24	of	of	ADP
ajbmeb-1201	145	25	the	the	DET
ajbmeb-1201	145	26	study	study	NOUN
ajbmeb-1201	145	27	,	,	PUNCT
ajbmeb-1201	145	28	including	include	VERB
ajbmeb-1201	145	29	analysis	analysis	NOUN
ajbmeb-1201	145	30	of	of	ADP
ajbmeb-1201	145	31	financial	financial	ADJ
ajbmeb-1201	145	32	statements	statement	NOUN
ajbmeb-1201	145	33	and	and	CCONJ
ajbmeb-1201	145	34	cash	cash	NOUN
ajbmeb-1201	145	35	flows	flow	NOUN
ajbmeb-1201	145	36	published	publish	VERB
ajbmeb-1201	145	37	by	by	ADP
ajbmeb-1201	145	38	the	the	DET
ajbmeb-1201	145	39	banks	bank	NOUN
ajbmeb-1201	145	40	.	.	PUNCT
ajbmeb-1201	146	1	table	table	NOUN
ajbmeb-1201	146	2	1	1	NUM
ajbmeb-1201	146	3	.	.	PUNCT
ajbmeb-1201	147	1	likert	likert	ADJ
ajbmeb-1201	147	2	scale	scale	NOUN
ajbmeb-1201	147	3	used	use	VERB
ajbmeb-1201	147	4	in	in	ADP
ajbmeb-1201	147	5	the	the	DET
ajbmeb-1201	147	6	study	study	NOUN
ajbmeb-1201	147	7	strongly	strongly	ADV
ajbmeb-1201	147	8	agree	agree	VERB
ajbmeb-1201	147	9	agree	agree	VERB
ajbmeb-1201	147	10	not	not	PART
ajbmeb-1201	147	11	sure	sure	ADV
ajbmeb-1201	147	12	disagree	disagree	VERB
ajbmeb-1201	147	13	strongly	strongly	ADV
ajbmeb-1201	147	14	disagree	disagree	VERB
ajbmeb-1201	147	15	5	5	NUM
ajbmeb-1201	147	16	4	4	NUM
ajbmeb-1201	147	17	3	3	NUM
ajbmeb-1201	147	18	2	2	NUM
ajbmeb-1201	147	19	1	1	NUM
ajbmeb-1201	147	20	standards	standard	NOUN
ajbmeb-1201	147	21	and	and	CCONJ
ajbmeb-1201	147	22	stages	stage	NOUN
ajbmeb-1201	147	23	of	of	ADP
ajbmeb-1201	147	24	applying	apply	VERB
ajbmeb-1201	147	25	qfr	qfr	NOUN
ajbmeb-1201	147	26	the	the	DET
ajbmeb-1201	147	27	decision	decision	NOUN
ajbmeb-1201	147	28	-	-	PUNCT
ajbmeb-1201	147	29	making	make	VERB
ajbmeb-1201	147	30	process	process	NOUN
ajbmeb-1201	147	31	must	must	AUX
ajbmeb-1201	147	32	be	be	AUX
ajbmeb-1201	147	33	based	base	VERB
ajbmeb-1201	147	34	on	on	ADP
ajbmeb-1201	147	35	a	a	DET
ajbmeb-1201	147	36	set	set	NOUN
ajbmeb-1201	147	37	of	of	ADP
ajbmeb-1201	147	38	information	information	NOUN
ajbmeb-1201	147	39	that	that	PRON
ajbmeb-1201	147	40	largely	largely	ADV
ajbmeb-1201	147	41	involves	involve	VERB
ajbmeb-1201	147	42	quality	quality	NOUN
ajbmeb-1201	147	43	.	.	PUNCT
ajbmeb-1201	148	1	therefore	therefore	ADV
ajbmeb-1201	148	2	,	,	PUNCT
ajbmeb-1201	148	3	the	the	DET
ajbmeb-1201	148	4	goal	goal	NOUN
ajbmeb-1201	148	5	of	of	ADP
ajbmeb-1201	148	6	quality	quality	NOUN
ajbmeb-1201	148	7	that	that	PRON
ajbmeb-1201	148	8	is	be	AUX
ajbmeb-1201	148	9	intended	intend	VERB
ajbmeb-1201	148	10	to	to	PART
ajbmeb-1201	148	11	be	be	AUX
ajbmeb-1201	148	12	achieved	achieve	VERB
ajbmeb-1201	148	13	must	must	AUX
ajbmeb-1201	148	14	also	also	ADV
ajbmeb-1201	148	15	be	be	AUX
ajbmeb-1201	148	16	based	base	VERB
ajbmeb-1201	148	17	on	on	ADP
ajbmeb-1201	148	18	a	a	DET
ajbmeb-1201	148	19	set	set	NOUN
ajbmeb-1201	148	20	of	of	ADP
ajbmeb-1201	148	21	standards	standard	NOUN
ajbmeb-1201	148	22	,	,	PUNCT
ajbmeb-1201	148	23	which	which	PRON
ajbmeb-1201	148	24	are	be	AUX
ajbmeb-1201	148	25	to	to	ADP
ajbmeb-1201	148	26	herath	herath	NOUN
ajbmeb-1201	148	27	and	and	CCONJ
ajbmeb-1201	148	28	albarqi	albarqi	PROPN
ajbmeb-1201	148	29	(	(	PUNCT
ajbmeb-1201	148	30	2017	2017	NUM
ajbmeb-1201	148	31	)	)	PUNCT
ajbmeb-1201	148	32	as	as	SCONJ
ajbmeb-1201	148	33	follows	follow	VERB
ajbmeb-1201	148	34	:	:	PUNCT
ajbmeb-1201	148	35	the	the	DET
ajbmeb-1201	148	36	consistency	consistency	NOUN
ajbmeb-1201	148	37	between	between	ADP
ajbmeb-1201	148	38	the	the	DET
ajbmeb-1201	148	39	components	component	NOUN
ajbmeb-1201	148	40	of	of	ADP
ajbmeb-1201	148	41	the	the	DET
ajbmeb-1201	148	42	measures	measure	NOUN
ajbmeb-1201	148	43	the	the	DET
ajbmeb-1201	148	44	cronbach	cronbach	ADJ
ajbmeb-1201	148	45	alpha	alpha	NOUN
ajbmeb-1201	148	46	test	test	NOUN
ajbmeb-1201	148	47	is	be	AUX
ajbmeb-1201	148	48	utilized	utilize	VERB
ajbmeb-1201	148	49	to	to	PART
ajbmeb-1201	148	50	assess	assess	VERB
ajbmeb-1201	148	51	the	the	DET
ajbmeb-1201	148	52	reliability	reliability	NOUN
ajbmeb-1201	148	53	of	of	ADP
ajbmeb-1201	148	54	respondents	respondent	NOUN
ajbmeb-1201	148	55	'	'	PART
ajbmeb-1201	148	56	responses	response	NOUN
ajbmeb-1201	148	57	to	to	ADP
ajbmeb-1201	148	58	the	the	DET
ajbmeb-1201	148	59	scale	scale	NOUN
ajbmeb-1201	148	60	questions	question	NOUN
ajbmeb-1201	148	61	.	.	PUNCT
ajbmeb-1201	149	1	by	by	ADP
ajbmeb-1201	149	2	calculating	calculate	VERB
ajbmeb-1201	149	3	the	the	DET
ajbmeb-1201	149	4	cronbach	cronbach	ADJ
ajbmeb-1201	149	5	alpha	alpha	NOUN
ajbmeb-1201	149	6	coefficient	coefficient	NOUN
ajbmeb-1201	149	7	,	,	PUNCT
ajbmeb-1201	149	8	as	as	SCONJ
ajbmeb-1201	149	9	shown	show	VERB
ajbmeb-1201	149	10	in	in	ADP
ajbmeb-1201	149	11	table	table	NOUN
ajbmeb-1201	149	12	2	2	NUM
ajbmeb-1201	149	13	,	,	PUNCT
ajbmeb-1201	149	14	we	we	PRON
ajbmeb-1201	149	15	were	be	AUX
ajbmeb-1201	149	16	able	able	ADJ
ajbmeb-1201	149	17	to	to	PART
ajbmeb-1201	149	18	ensure	ensure	VERB
ajbmeb-1201	149	19	consistency	consistency	NOUN
ajbmeb-1201	149	20	between	between	ADP
ajbmeb-1201	149	21	the	the	DET
ajbmeb-1201	149	22	different	different	ADJ
ajbmeb-1201	149	23	components	component	NOUN
ajbmeb-1201	149	24	of	of	ADP
ajbmeb-1201	149	25	the	the	DET
ajbmeb-1201	149	26	scale	scale	NOUN
ajbmeb-1201	149	27	at	at	ADP
ajbmeb-1201	149	28	the	the	DET
ajbmeb-1201	149	29	dimension	dimension	NOUN
ajbmeb-1201	149	30	level	level	NOUN
ajbmeb-1201	149	31	and	and	CCONJ
ajbmeb-1201	149	32	all	all	DET
ajbmeb-1201	149	33	variables	variable	NOUN
ajbmeb-1201	149	34	.	.	PUNCT
ajbmeb-1201	150	1	the	the	DET
ajbmeb-1201	150	2	correlation	correlation	NOUN
ajbmeb-1201	150	3	coefficient	coefficient	NOUN
ajbmeb-1201	150	4	values	value	NOUN
ajbmeb-1201	150	5	(	(	PUNCT
ajbmeb-1201	150	6	cronbach	cronbach	ADP
ajbmeb-1201	150	7	alpha	alpha	NOUN
ajbmeb-1201	150	8	)	)	PUNCT
ajbmeb-1201	150	9	exceeded	exceed	VERB
ajbmeb-1201	150	10	the	the	DET
ajbmeb-1201	150	11	minimum	minimum	ADJ
ajbmeb-1201	150	12	acceptable	acceptable	ADJ
ajbmeb-1201	150	13	threshold	threshold	NOUN
ajbmeb-1201	150	14	of	of	ADP
ajbmeb-1201	150	15	0.70	0.70	NUM
ajbmeb-1201	150	16	,	,	PUNCT
ajbmeb-1201	150	17	indicating	indicate	VERB
ajbmeb-1201	150	18	that	that	SCONJ
ajbmeb-1201	150	19	there	there	PRON
ajbmeb-1201	150	20	is	be	VERB
ajbmeb-1201	150	21	consistency	consistency	NOUN
ajbmeb-1201	150	22	between	between	ADP
ajbmeb-1201	150	23	the	the	DET
ajbmeb-1201	150	24	scale	scale	NOUN
ajbmeb-1201	150	25	components	component	NOUN
ajbmeb-1201	150	26	and	and	CCONJ
ajbmeb-1201	150	27	desired	desire	VERB
ajbmeb-1201	150	28	stability	stability	NOUN
ajbmeb-1201	150	29	when	when	SCONJ
ajbmeb-1201	150	30	the	the	DET
ajbmeb-1201	150	31	test	test	NOUN
ajbmeb-1201	150	32	is	be	AUX
ajbmeb-1201	150	33	repeated	repeat	VERB
ajbmeb-1201	150	34	.	.	PUNCT
ajbmeb-1201	151	1	table	table	NOUN
ajbmeb-1201	151	2	2	2	NUM
ajbmeb-1201	151	3	presents	present	VERB
ajbmeb-1201	151	4	the	the	DET
ajbmeb-1201	151	5	results	result	NOUN
ajbmeb-1201	151	6	of	of	ADP
ajbmeb-1201	151	7	the	the	DET
ajbmeb-1201	151	8	consistency	consistency	NOUN
ajbmeb-1201	151	9	analysis	analysis	NOUN
ajbmeb-1201	151	10	among	among	ADP
ajbmeb-1201	151	11	the	the	DET
ajbmeb-1201	151	12	different	different	ADJ
ajbmeb-1201	151	13	components	component	NOUN
ajbmeb-1201	151	14	of	of	ADP
ajbmeb-1201	151	15	the	the	DET
ajbmeb-1201	151	16	scale	scale	NOUN
ajbmeb-1201	151	17	.	.	PUNCT
ajbmeb-1201	152	1	american	american	ADJ
ajbmeb-1201	152	2	journal	journal	PROPN
ajbmeb-1201	152	3	of	of	ADP
ajbmeb-1201	152	4	business	business	NOUN
ajbmeb-1201	152	5	management	management	NOUN
ajbmeb-1201	152	6	,	,	PUNCT
ajbmeb-1201	152	7	economics	economic	NOUN
ajbmeb-1201	152	8	and	and	CCONJ
ajbmeb-1201	152	9	banking	banking	NOUN
ajbmeb-1201	152	10	volume	volume	NOUN
ajbmeb-1201	152	11	16	16	NUM
ajbmeb-1201	152	12	sep	sep	PROPN
ajbmeb-1201	152	13	,	,	PUNCT
ajbmeb-1201	152	14	2023	2023	NUM
ajbmeb-1201	152	15	p	p	NOUN
ajbmeb-1201	152	16	a	a	DET
ajbmeb-1201	152	17	g	g	NOUN
ajbmeb-1201	152	18	e	e	NOUN
ajbmeb-1201	152	19	|	|	ADV
ajbmeb-1201	152	20	90	90	NUM
ajbmeb-1201	152	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	152	22	table	table	NOUN
ajbmeb-1201	152	23	2	2	NUM
ajbmeb-1201	152	24	.	.	PUNCT
ajbmeb-1201	152	25	consistency	consistency	NOUN
ajbmeb-1201	152	26	between	between	ADP
ajbmeb-1201	152	27	the	the	DET
ajbmeb-1201	152	28	scale	scale	NOUN
ajbmeb-1201	152	29	components	component	NOUN
ajbmeb-1201	152	30	results	result	VERB
ajbmeb-1201	152	31	description	description	NOUN
ajbmeb-1201	152	32	the	the	DET
ajbmeb-1201	152	33	research	research	NOUN
ajbmeb-1201	152	34	variables	variable	VERB
ajbmeb-1201	152	35	this	this	DET
ajbmeb-1201	152	36	study	study	NOUN
ajbmeb-1201	152	37	aims	aim	VERB
ajbmeb-1201	152	38	to	to	PART
ajbmeb-1201	152	39	examine	examine	VERB
ajbmeb-1201	152	40	how	how	SCONJ
ajbmeb-1201	152	41	accounting	accounting	NOUN
ajbmeb-1201	152	42	disclosure	disclosure	NOUN
ajbmeb-1201	152	43	influences	influence	NOUN
ajbmeb-1201	152	44	and	and	CCONJ
ajbmeb-1201	152	45	its	its	PRON
ajbmeb-1201	152	46	impact	impact	NOUN
ajbmeb-1201	152	47	on	on	ADP
ajbmeb-1201	152	48	the	the	DET
ajbmeb-1201	152	49	frq	frq	PROPN
ajbmeb-1201	152	50	.	.	PUNCT
ajbmeb-1201	153	1	the	the	DET
ajbmeb-1201	153	2	research	research	NOUN
ajbmeb-1201	153	3	will	will	AUX
ajbmeb-1201	153	4	focus	focus	VERB
ajbmeb-1201	153	5	on	on	ADP
ajbmeb-1201	153	6	three	three	NUM
ajbmeb-1201	153	7	banks	bank	NOUN
ajbmeb-1201	153	8	listed	list	VERB
ajbmeb-1201	153	9	on	on	ADP
ajbmeb-1201	153	10	the	the	DET
ajbmeb-1201	153	11	ise	ise	NOUN
ajbmeb-1201	153	12	and	and	CCONJ
ajbmeb-1201	153	13	will	will	AUX
ajbmeb-1201	153	14	primarily	primarily	ADV
ajbmeb-1201	153	15	utilize	utilize	VERB
ajbmeb-1201	153	16	the	the	DET
ajbmeb-1201	153	17	arithmetic	arithmetic	ADJ
ajbmeb-1201	153	18	mean	mean	NOUN
ajbmeb-1201	153	19	as	as	ADP
ajbmeb-1201	153	20	a	a	DET
ajbmeb-1201	153	21	measure	measure	NOUN
ajbmeb-1201	153	22	of	of	ADP
ajbmeb-1201	153	23	central	central	ADJ
ajbmeb-1201	153	24	tendency	tendency	NOUN
ajbmeb-1201	153	25	,	,	PUNCT
ajbmeb-1201	153	26	which	which	PRON
ajbmeb-1201	153	27	is	be	AUX
ajbmeb-1201	153	28	widely	widely	ADV
ajbmeb-1201	153	29	recognized	recognize	VERB
ajbmeb-1201	153	30	and	and	CCONJ
ajbmeb-1201	153	31	significant	significant	ADJ
ajbmeb-1201	153	32	in	in	ADP
ajbmeb-1201	153	33	various	various	ADJ
ajbmeb-1201	153	34	measurements	measurement	NOUN
ajbmeb-1201	153	35	.	.	PUNCT
ajbmeb-1201	154	1	the	the	DET
ajbmeb-1201	154	2	arithmetic	arithmetic	ADJ
ajbmeb-1201	154	3	mean	mean	NOUN
ajbmeb-1201	154	4	represents	represent	VERB
ajbmeb-1201	154	5	the	the	DET
ajbmeb-1201	154	6	central	central	ADJ
ajbmeb-1201	154	7	value	value	NOUN
ajbmeb-1201	154	8	around	around	ADP
ajbmeb-1201	154	9	which	which	PRON
ajbmeb-1201	154	10	all	all	DET
ajbmeb-1201	154	11	the	the	DET
ajbmeb-1201	154	12	different	different	ADJ
ajbmeb-1201	154	13	values	value	NOUN
ajbmeb-1201	154	14	of	of	ADP
ajbmeb-1201	154	15	a	a	DET
ajbmeb-1201	154	16	variable	variable	NOUN
ajbmeb-1201	154	17	are	be	AUX
ajbmeb-1201	154	18	centered	center	VERB
ajbmeb-1201	154	19	.	.	PUNCT
ajbmeb-1201	155	1	the	the	DET
ajbmeb-1201	155	2	standard	standard	ADJ
ajbmeb-1201	155	3	deviation	deviation	NOUN
ajbmeb-1201	155	4	is	be	AUX
ajbmeb-1201	155	5	a	a	DET
ajbmeb-1201	155	6	crucial	crucial	ADJ
ajbmeb-1201	155	7	statistical	statistical	ADJ
ajbmeb-1201	155	8	measure	measure	NOUN
ajbmeb-1201	155	9	that	that	PRON
ajbmeb-1201	155	10	indicates	indicate	VERB
ajbmeb-1201	155	11	the	the	DET
ajbmeb-1201	155	12	dispersion	dispersion	NOUN
ajbmeb-1201	155	13	of	of	ADP
ajbmeb-1201	155	14	the	the	DET
ajbmeb-1201	155	15	data	datum	NOUN
ajbmeb-1201	155	16	.	.	PUNCT
ajbmeb-1201	156	1	the	the	DET
ajbmeb-1201	156	2	coefficient	coefficient	NOUN
ajbmeb-1201	156	3	of	of	ADP
ajbmeb-1201	156	4	variation	variation	NOUN
ajbmeb-1201	156	5	is	be	AUX
ajbmeb-1201	156	6	used	use	VERB
ajbmeb-1201	156	7	to	to	PART
ajbmeb-1201	156	8	compare	compare	VERB
ajbmeb-1201	156	9	the	the	DET
ajbmeb-1201	156	10	dispersion	dispersion	NOUN
ajbmeb-1201	156	11	between	between	ADP
ajbmeb-1201	156	12	two	two	NUM
ajbmeb-1201	156	13	groups	group	NOUN
ajbmeb-1201	156	14	,	,	PUNCT
ajbmeb-1201	156	15	allowing	allow	VERB
ajbmeb-1201	156	16	for	for	ADP
ajbmeb-1201	156	17	a	a	DET
ajbmeb-1201	156	18	judgment	judgment	NOUN
ajbmeb-1201	156	19	on	on	ADP
ajbmeb-1201	156	20	the	the	DET
ajbmeb-1201	156	21	dispersion	dispersion	NOUN
ajbmeb-1201	156	22	based	base	VERB
ajbmeb-1201	156	23	on	on	ADP
ajbmeb-1201	156	24	the	the	DET
ajbmeb-1201	156	25	calculated	calculated	ADJ
ajbmeb-1201	156	26	values	value	NOUN
ajbmeb-1201	156	27	of	of	ADP
ajbmeb-1201	156	28	dispersion	dispersion	NOUN
ajbmeb-1201	156	29	measures	measure	NOUN
ajbmeb-1201	156	30	.	.	PUNCT
ajbmeb-1201	157	1	a	a	DET
ajbmeb-1201	157	2	lower	low	ADJ
ajbmeb-1201	157	3	coefficient	coefficient	NOUN
ajbmeb-1201	157	4	of	of	ADP
ajbmeb-1201	157	5	variation	variation	NOUN
ajbmeb-1201	157	6	suggests	suggest	VERB
ajbmeb-1201	157	7	less	less	ADJ
ajbmeb-1201	157	8	dispersion	dispersion	NOUN
ajbmeb-1201	157	9	in	in	ADP
ajbmeb-1201	157	10	the	the	DET
ajbmeb-1201	157	11	sample	sample	NOUN
ajbmeb-1201	157	12	research	research	NOUN
ajbmeb-1201	157	13	answers	answer	NOUN
ajbmeb-1201	157	14	.	.	PUNCT
ajbmeb-1201	158	1	based	base	VERB
ajbmeb-1201	158	2	on	on	ADP
ajbmeb-1201	158	3	these	these	DET
ajbmeb-1201	158	4	results	result	NOUN
ajbmeb-1201	158	5	,	,	PUNCT
ajbmeb-1201	158	6	the	the	DET
ajbmeb-1201	158	7	importance	importance	NOUN
ajbmeb-1201	158	8	can	can	AUX
ajbmeb-1201	158	9	be	be	AUX
ajbmeb-1201	158	10	ranked	rank	VERB
ajbmeb-1201	158	11	and	and	CCONJ
ajbmeb-1201	158	12	the	the	DET
ajbmeb-1201	158	13	level	level	NOUN
ajbmeb-1201	158	14	of	of	ADP
ajbmeb-1201	158	15	response	response	NOUN
ajbmeb-1201	158	16	to	to	ADP
ajbmeb-1201	158	17	the	the	DET
ajbmeb-1201	158	18	opinions	opinion	NOUN
ajbmeb-1201	158	19	of	of	ADP
ajbmeb-1201	158	20	the	the	DET
ajbmeb-1201	158	21	sample	sample	NOUN
ajbmeb-1201	158	22	can	can	AUX
ajbmeb-1201	158	23	be	be	AUX
ajbmeb-1201	158	24	determined	determine	VERB
ajbmeb-1201	158	25	.	.	PUNCT
ajbmeb-1201	159	1	accounting	accounting	NOUN
ajbmeb-1201	159	2	disclosure	disclosure	NOUN
ajbmeb-1201	159	3	table	table	NOUN
ajbmeb-1201	159	4	3	3	NUM
ajbmeb-1201	159	5	.	.	PUNCT
ajbmeb-1201	160	1	sample	sample	NOUN
ajbmeb-1201	160	2	’s	’s	PART
ajbmeb-1201	160	3	responses	response	NOUN
ajbmeb-1201	160	4	to	to	ADP
ajbmeb-1201	160	5	the	the	DET
ajbmeb-1201	160	6	accounting	accounting	NOUN
ajbmeb-1201	160	7	disclosure	disclosure	NOUN
ajbmeb-1201	160	8	variable	variable	NOUN
ajbmeb-1201	160	9	cronbach	cronbach	NOUN
ajbmeb-1201	160	10	's	's	PART
ajbmeb-1201	160	11	alpha	alpha	NOUN
ajbmeb-1201	160	12	coefficient	coefficient	NOUN
ajbmeb-1201	160	13	scale	scale	NOUN
ajbmeb-1201	160	14	0.855	0.855	NUM
ajbmeb-1201	160	15	accounting	accounting	NOUN
ajbmeb-1201	160	16	disclosure	disclosure	NOUN
ajbmeb-1201	160	17	0.832	0.832	NUM
ajbmeb-1201	160	18	accounting	accounting	NOUN
ajbmeb-1201	160	19	reporting	report	VERB
ajbmeb-1201	160	20	quality	quality	NOUN
ajbmeb-1201	160	21	response	response	NOUN
ajbmeb-1201	160	22	level	level	NOUN
ajbmeb-1201	160	23	relative	relative	ADJ
ajbmeb-1201	160	24	importance	importance	NOUN
ajbmeb-1201	160	25	coefficient	coefficient	NOUN
ajbmeb-1201	160	26	of	of	ADP
ajbmeb-1201	160	27	variation	variation	NOUN
ajbmeb-1201	160	28	standard	standard	ADJ
ajbmeb-1201	160	29	deviation	deviation	NOUN
ajbmeb-1201	160	30	mean	mean	VERB
ajbmeb-1201	160	31	score	score	NOUN
ajbmeb-1201	160	32	statements	statement	NOUN
ajbmeb-1201	160	33	very	very	ADV
ajbmeb-1201	160	34	good	good	ADJ
ajbmeb-1201	160	35	84.4	84.4	NUM
ajbmeb-1201	160	36	%	%	NOUN
ajbmeb-1201	160	37	0.17	0.17	NUM
ajbmeb-1201	160	38	0.71	0.71	NUM
ajbmeb-1201	160	39	4.22	4.22	NUM
ajbmeb-1201	160	40	1	1	NUM
ajbmeb-1201	160	41	.	.	PUNCT
ajbmeb-1201	161	1	employees	employee	NOUN
ajbmeb-1201	161	2	are	be	AUX
ajbmeb-1201	161	3	interested	interested	ADJ
ajbmeb-1201	161	4	in	in	ADP
ajbmeb-1201	161	5	reviewing	review	VERB
ajbmeb-1201	161	6	the	the	DET
ajbmeb-1201	161	7	information	information	NOUN
ajbmeb-1201	161	8	contained	contain	VERB
ajbmeb-1201	161	9	in	in	ADP
ajbmeb-1201	161	10	banks	bank	NOUN
ajbmeb-1201	161	11	’	'	PUNCT
ajbmeb-1201	161	12	financial	financial	ADJ
ajbmeb-1201	161	13	statements	statement	NOUN
ajbmeb-1201	161	14	.	.	PUNCT
ajbmeb-1201	162	1	good	good	ADJ
ajbmeb-1201	162	2	77.4	77.4	NUM
ajbmeb-1201	162	3	%	%	NOUN
ajbmeb-1201	162	4	0.26	0.26	NUM
ajbmeb-1201	162	5	1.01	1.01	NUM
ajbmeb-1201	162	6	3.87	3.87	NUM
ajbmeb-1201	162	7	2	2	NUM
ajbmeb-1201	162	8	.	.	PUNCT
ajbmeb-1201	163	1	the	the	DET
ajbmeb-1201	163	2	bank	bank	NOUN
ajbmeb-1201	163	3	displays	display	VERB
ajbmeb-1201	163	4	to	to	ADP
ajbmeb-1201	163	5	employees	employee	NOUN
ajbmeb-1201	163	6	their	their	PRON
ajbmeb-1201	163	7	financial	financial	ADJ
ajbmeb-1201	163	8	reports	report	NOUN
ajbmeb-1201	163	9	,	,	PUNCT
ajbmeb-1201	163	10	such	such	ADJ
ajbmeb-1201	163	11	as	as	ADP
ajbmeb-1201	163	12	salaries	salary	NOUN
ajbmeb-1201	163	13	,	,	PUNCT
ajbmeb-1201	163	14	bonuses	bonus	NOUN
ajbmeb-1201	163	15	,	,	PUNCT
ajbmeb-1201	163	16	and	and	CCONJ
ajbmeb-1201	163	17	benefits	benefit	NOUN
ajbmeb-1201	163	18	,	,	PUNCT
ajbmeb-1201	163	19	through	through	ADP
ajbmeb-1201	163	20	its	its	PRON
ajbmeb-1201	163	21	financial	financial	ADJ
ajbmeb-1201	163	22	statements	statement	NOUN
ajbmeb-1201	163	23	.	.	PUNCT
ajbmeb-1201	164	1	very	very	ADV
ajbmeb-1201	164	2	good	good	ADJ
ajbmeb-1201	164	3	85.6	85.6	NUM
ajbmeb-1201	164	4	%	%	NOUN
ajbmeb-1201	164	5	0.16	0.16	NUM
ajbmeb-1201	164	6	0.68	0.68	NUM
ajbmeb-1201	164	7	4.28	4.28	NUM
ajbmeb-1201	164	8	3	3	NUM
ajbmeb-1201	164	9	.	.	PUNCT
ajbmeb-1201	165	1	the	the	DET
ajbmeb-1201	165	2	bank	bank	NOUN
ajbmeb-1201	165	3	’s	’s	PART
ajbmeb-1201	165	4	management	management	NOUN
ajbmeb-1201	165	5	clarifies	clarify	VERB
ajbmeb-1201	165	6	the	the	DET
ajbmeb-1201	165	7	information	information	NOUN
ajbmeb-1201	165	8	included	include	VERB
ajbmeb-1201	165	9	in	in	ADP
ajbmeb-1201	165	10	its	its	PRON
ajbmeb-1201	165	11	financial	financial	ADJ
ajbmeb-1201	165	12	statements	statement	NOUN
ajbmeb-1201	165	13	to	to	ADP
ajbmeb-1201	165	14	employees	employee	NOUN
ajbmeb-1201	165	15	.	.	PUNCT
ajbmeb-1201	166	1	very	very	ADV
ajbmeb-1201	166	2	good	good	ADJ
ajbmeb-1201	166	3	86.4	86.4	NUM
ajbmeb-1201	166	4	%	%	NOUN
ajbmeb-1201	166	5	0.16	0.16	NUM
ajbmeb-1201	166	6	0.69	0.69	NUM
ajbmeb-1201	166	7	4.32	4.32	NUM
ajbmeb-1201	166	8	4	4	NUM
ajbmeb-1201	166	9	.	.	PUNCT
ajbmeb-1201	167	1	employees	employee	NOUN
ajbmeb-1201	167	2	can	can	AUX
ajbmeb-1201	167	3	directly	directly	ADV
ajbmeb-1201	167	4	view	view	VERB
ajbmeb-1201	167	5	the	the	DET
ajbmeb-1201	167	6	financial	financial	ADJ
ajbmeb-1201	167	7	statements	statement	NOUN
ajbmeb-1201	167	8	.	.	PUNCT
ajbmeb-1201	168	1	very	very	ADV
ajbmeb-1201	168	2	good	good	ADJ
ajbmeb-1201	168	3	85.2	85.2	NUM
ajbmeb-1201	168	4	%	%	NOUN
ajbmeb-1201	168	5	0.18	0.18	NUM
ajbmeb-1201	168	6	0.76	0.76	NUM
ajbmeb-1201	168	7	4.26	4.26	NUM
ajbmeb-1201	168	8	5	5	NUM
ajbmeb-1201	168	9	.	.	PUNCT
ajbmeb-1201	169	1	employees	employee	NOUN
ajbmeb-1201	169	2	are	be	AUX
ajbmeb-1201	169	3	aware	aware	ADJ
ajbmeb-1201	169	4	of	of	ADP
ajbmeb-1201	169	5	the	the	DET
ajbmeb-1201	169	6	information	information	NOUN
ajbmeb-1201	169	7	contained	contain	VERB
ajbmeb-1201	169	8	in	in	ADP
ajbmeb-1201	169	9	the	the	DET
ajbmeb-1201	169	10	statements	statement	NOUN
ajbmeb-1201	169	11	issued	issue	VERB
ajbmeb-1201	169	12	by	by	ADP
ajbmeb-1201	169	13	the	the	DET
ajbmeb-1201	169	14	bank	bank	NOUN
ajbmeb-1201	169	15	.	.	PUNCT
ajbmeb-1201	170	1	good	good	ADJ
ajbmeb-1201	170	2	83.8	83.8	NUM
ajbmeb-1201	170	3	%	%	NOUN
ajbmeb-1201	170	4	0.19	0.19	NUM
ajbmeb-1201	170	5	0.81	0.81	NUM
ajbmeb-1201	170	6	4.19	4.19	NUM
ajbmeb-1201	170	7	6	6	NUM
ajbmeb-1201	170	8	.	.	PUNCT
ajbmeb-1201	171	1	the	the	DET
ajbmeb-1201	171	2	bank	bank	NOUN
ajbmeb-1201	171	3	’s	’s	PART
ajbmeb-1201	171	4	financial	financial	ADJ
ajbmeb-1201	171	5	statements	statement	NOUN
ajbmeb-1201	171	6	reflect	reflect	VERB
ajbmeb-1201	171	7	the	the	DET
ajbmeb-1201	171	8	importance	importance	NOUN
ajbmeb-1201	171	9	of	of	ADP
ajbmeb-1201	171	10	employees	employee	NOUN
ajbmeb-1201	171	11	to	to	ADP
ajbmeb-1201	171	12	the	the	DET
ajbmeb-1201	171	13	same	same	ADJ
ajbmeb-1201	171	14	extent	extent	NOUN
ajbmeb-1201	171	15	as	as	SCONJ
ajbmeb-1201	171	16	they	they	PRON
ajbmeb-1201	171	17	reflect	reflect	VERB
ajbmeb-1201	171	18	to	to	ADP
ajbmeb-1201	171	19	the	the	DET
ajbmeb-1201	171	20	rest	rest	NOUN
ajbmeb-1201	171	21	of	of	ADP
ajbmeb-1201	171	22	the	the	DET
ajbmeb-1201	171	23	bank	bank	NOUN
ajbmeb-1201	171	24	’s	’s	PART
ajbmeb-1201	171	25	stakeholders	stakeholder	NOUN
ajbmeb-1201	171	26	.	.	PUNCT
ajbmeb-1201	172	1	very	very	ADV
ajbmeb-1201	172	2	good	good	ADJ
ajbmeb-1201	172	3	87.0	87.0	NUM
ajbmeb-1201	172	4	%	%	NOUN
ajbmeb-1201	172	5	0.16	0.16	NUM
ajbmeb-1201	172	6	0.71	0.71	NUM
ajbmeb-1201	172	7	4.35	4.35	NUM
ajbmeb-1201	172	8	7	7	NUM
ajbmeb-1201	172	9	.	.	PUNCT
ajbmeb-1201	173	1	the	the	DET
ajbmeb-1201	173	2	bank	bank	NOUN
ajbmeb-1201	173	3	must	must	AUX
ajbmeb-1201	173	4	disclose	disclose	VERB
ajbmeb-1201	173	5	the	the	DET
ajbmeb-1201	173	6	risks	risk	NOUN
ajbmeb-1201	173	7	and	and	CCONJ
ajbmeb-1201	173	8	financial	financial	ADJ
ajbmeb-1201	173	9	crises	crisis	NOUN
ajbmeb-1201	173	10	to	to	PART
ajbmeb-1201	173	11	which	which	PRON
ajbmeb-1201	173	12	it	it	PRON
ajbmeb-1201	173	13	is	be	AUX
ajbmeb-1201	173	14	likely	likely	ADJ
ajbmeb-1201	173	15	to	to	PART
ajbmeb-1201	173	16	be	be	AUX
ajbmeb-1201	173	17	exposed	expose	VERB
ajbmeb-1201	173	18	.	.	PUNCT
ajbmeb-1201	174	1	good	good	ADJ
ajbmeb-1201	174	2	83.8	83.8	NUM
ajbmeb-1201	174	3	%	%	NOUN
ajbmeb-1201	174	4	0.17	0.17	NUM
ajbmeb-1201	174	5	0.71	0.71	NUM
ajbmeb-1201	174	6	4.19	4.19	NUM
ajbmeb-1201	174	7	8	8	NUM
ajbmeb-1201	174	8	.	.	PUNCT
ajbmeb-1201	175	1	employees	employee	NOUN
ajbmeb-1201	175	2	believe	believe	VERB
ajbmeb-1201	175	3	that	that	SCONJ
ajbmeb-1201	175	4	the	the	DET
ajbmeb-1201	175	5	financial	financial	ADJ
ajbmeb-1201	175	6	information	information	NOUN
ajbmeb-1201	175	7	disclosed	disclose	VERB
ajbmeb-1201	175	8	by	by	ADP
ajbmeb-1201	175	9	the	the	DET
ajbmeb-1201	175	10	bank	bank	NOUN
ajbmeb-1201	175	11	in	in	ADP
ajbmeb-1201	175	12	its	its	PRON
ajbmeb-1201	175	13	financial	financial	ADJ
ajbmeb-1201	175	14	statements	statement	NOUN
ajbmeb-1201	175	15	is	be	AUX
ajbmeb-1201	175	16	not	not	PART
ajbmeb-1201	175	17	directed	direct	VERB
ajbmeb-1201	175	18	to	to	ADP
ajbmeb-1201	175	19	them	they	PRON
ajbmeb-1201	175	20	.	.	PUNCT
ajbmeb-1201	176	1	good	good	ADJ
ajbmeb-1201	176	2	81.2	81.2	NUM
ajbmeb-1201	176	3	%	%	NOUN
ajbmeb-1201	176	4	0.20	0.20	NUM
ajbmeb-1201	176	5	0.80	0.80	NUM
ajbmeb-1201	176	6	4.06	4.06	NUM
ajbmeb-1201	176	7	9	9	NUM
ajbmeb-1201	176	8	.	.	PUNCT
ajbmeb-1201	177	1	the	the	DET
ajbmeb-1201	177	2	financial	financial	ADJ
ajbmeb-1201	177	3	information	information	NOUN
ajbmeb-1201	177	4	disclosed	disclose	VERB
ajbmeb-1201	177	5	by	by	ADP
ajbmeb-1201	177	6	the	the	DET
ajbmeb-1201	177	7	bank	bank	NOUN
ajbmeb-1201	177	8	is	be	AUX
ajbmeb-1201	177	9	considered	consider	VERB
ajbmeb-1201	177	10	insufficient	insufficient	ADJ
ajbmeb-1201	177	11	for	for	ADP
ajbmeb-1201	177	12	the	the	DET
ajbmeb-1201	177	13	use	use	NOUN
ajbmeb-1201	177	14	of	of	ADP
ajbmeb-1201	177	15	employees	employee	NOUN
ajbmeb-1201	177	16	.	.	PUNCT
ajbmeb-1201	178	1	good	good	ADJ
ajbmeb-1201	178	2	82.0	82.0	NUM
ajbmeb-1201	178	3	%	%	NOUN
ajbmeb-1201	178	4	0.20	0.20	NUM
ajbmeb-1201	178	5	0.83	0.83	NUM
ajbmeb-1201	178	6	4.10	4.10	NUM
ajbmeb-1201	178	7	10	10	NUM
ajbmeb-1201	178	8	.	.	PUNCT
ajbmeb-1201	179	1	accounting	accounting	NOUN
ajbmeb-1201	179	2	disclosure	disclosure	NOUN
ajbmeb-1201	179	3	makes	make	VERB
ajbmeb-1201	179	4	it	it	PRON
ajbmeb-1201	179	5	easier	easy	ADJ
ajbmeb-1201	179	6	for	for	SCONJ
ajbmeb-1201	179	7	beneficiaries	beneficiary	NOUN
ajbmeb-1201	179	8	to	to	PART
ajbmeb-1201	179	9	collect	collect	VERB
ajbmeb-1201	179	10	data	datum	NOUN
ajbmeb-1201	179	11	and	and	CCONJ
ajbmeb-1201	179	12	information	information	NOUN
ajbmeb-1201	179	13	for	for	ADP
ajbmeb-1201	179	14	the	the	DET
ajbmeb-1201	179	15	economic	economic	ADJ
ajbmeb-1201	179	16	unit	unit	NOUN
ajbmeb-1201	179	17	,	,	PUNCT
ajbmeb-1201	179	18	process	process	VERB
ajbmeb-1201	179	19	it	it	PRON
ajbmeb-1201	179	20	,	,	PUNCT
ajbmeb-1201	179	21	and	and	CCONJ
ajbmeb-1201	179	22	compare	compare	VERB
ajbmeb-1201	179	23	it	it	PRON
ajbmeb-1201	179	24	with	with	ADP
ajbmeb-1201	179	25	other	other	ADJ
ajbmeb-1201	179	26	economic	economic	ADJ
ajbmeb-1201	179	27	units	unit	NOUN
ajbmeb-1201	179	28	.	.	PUNCT
ajbmeb-1201	180	1	good	good	ADJ
ajbmeb-1201	180	2	83.7	83.7	NUM
ajbmeb-1201	180	3	%	%	NOUN
ajbmeb-1201	180	4	0.19	0.19	NUM
ajbmeb-1201	180	5	0.77	0.77	NUM
ajbmeb-1201	180	6	4.18	4.18	NUM
ajbmeb-1201	180	7	total	total	ADJ
ajbmeb-1201	180	8	american	american	ADJ
ajbmeb-1201	180	9	journal	journal	PROPN
ajbmeb-1201	180	10	of	of	ADP
ajbmeb-1201	180	11	business	business	NOUN
ajbmeb-1201	180	12	management	management	NOUN
ajbmeb-1201	180	13	,	,	PUNCT
ajbmeb-1201	180	14	economics	economic	NOUN
ajbmeb-1201	180	15	and	and	CCONJ
ajbmeb-1201	180	16	banking	banking	NOUN
ajbmeb-1201	180	17	volume	volume	NOUN
ajbmeb-1201	180	18	16	16	NUM
ajbmeb-1201	180	19	sep	sep	PROPN
ajbmeb-1201	180	20	,	,	PUNCT
ajbmeb-1201	180	21	2023	2023	NUM
ajbmeb-1201	180	22	p	p	NOUN
ajbmeb-1201	180	23	a	a	DET
ajbmeb-1201	180	24	g	g	NOUN
ajbmeb-1201	180	25	e	e	NOUN
ajbmeb-1201	180	26	|	|	ADV
ajbmeb-1201	180	27	91	91	NUM
ajbmeb-1201	180	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	180	29	information	information	NOUN
ajbmeb-1201	180	30	reporting	report	VERB
ajbmeb-1201	180	31	quality	quality	NOUN
ajbmeb-1201	180	32	table	table	NOUN
ajbmeb-1201	180	33	4	4	NUM
ajbmeb-1201	180	34	.	.	PUNCT
ajbmeb-1201	181	1	sample	sample	NOUN
ajbmeb-1201	181	2	’s	’s	PART
ajbmeb-1201	181	3	responses	response	NOUN
ajbmeb-1201	181	4	to	to	ADP
ajbmeb-1201	181	5	the	the	DET
ajbmeb-1201	181	6	information	information	NOUN
ajbmeb-1201	181	7	reporting	report	VERB
ajbmeb-1201	181	8	quality	quality	NOUN
ajbmeb-1201	181	9	variable	variable	ADJ
ajbmeb-1201	181	10	testing	testing	NOUN
ajbmeb-1201	181	11	correlations	correlation	NOUN
ajbmeb-1201	181	12	between	between	ADP
ajbmeb-1201	181	13	research	research	NOUN
ajbmeb-1201	181	14	variables	variable	NOUN
ajbmeb-1201	181	15	this	this	DET
ajbmeb-1201	181	16	section	section	NOUN
ajbmeb-1201	181	17	focuses	focus	VERB
ajbmeb-1201	181	18	on	on	ADP
ajbmeb-1201	181	19	testing	test	VERB
ajbmeb-1201	181	20	the	the	DET
ajbmeb-1201	181	21	relationship	relationship	NOUN
ajbmeb-1201	181	22	between	between	ADP
ajbmeb-1201	181	23	independent	independent	ADJ
ajbmeb-1201	181	24	variables	variable	NOUN
ajbmeb-1201	181	25	,	,	PUNCT
ajbmeb-1201	181	26	i.e.	i.e.	X
ajbmeb-1201	181	27	,	,	PUNCT
ajbmeb-1201	181	28	accounting	accounting	NOUN
ajbmeb-1201	181	29	disclosure	disclosure	NOUN
ajbmeb-1201	181	30	and	and	CCONJ
ajbmeb-1201	181	31	the	the	DET
ajbmeb-1201	181	32	quality	quality	NOUN
ajbmeb-1201	181	33	of	of	ADP
ajbmeb-1201	181	34	financial	financial	ADJ
ajbmeb-1201	181	35	reporting	reporting	NOUN
ajbmeb-1201	181	36	,	,	PUNCT
ajbmeb-1201	181	37	and	and	CCONJ
ajbmeb-1201	181	38	the	the	DET
ajbmeb-1201	181	39	dependent	dependent	ADJ
ajbmeb-1201	181	40	variable	variable	NOUN
ajbmeb-1201	181	41	,	,	PUNCT
ajbmeb-1201	181	42	which	which	PRON
ajbmeb-1201	181	43	is	be	AUX
ajbmeb-1201	181	44	profit	profit	NOUN
ajbmeb-1201	181	45	management	management	NOUN
ajbmeb-1201	181	46	.	.	PUNCT
ajbmeb-1201	182	1	the	the	DET
ajbmeb-1201	182	2	pearson	pearson	PROPN
ajbmeb-1201	182	3	correlation	correlation	NOUN
ajbmeb-1201	182	4	coefficient	coefficient	NOUN
ajbmeb-1201	182	5	will	will	AUX
ajbmeb-1201	182	6	be	be	AUX
ajbmeb-1201	182	7	used	use	VERB
ajbmeb-1201	182	8	to	to	PART
ajbmeb-1201	182	9	determine	determine	VERB
ajbmeb-1201	182	10	the	the	DET
ajbmeb-1201	182	11	strength	strength	NOUN
ajbmeb-1201	182	12	and	and	CCONJ
ajbmeb-1201	182	13	direction	direction	NOUN
ajbmeb-1201	182	14	of	of	ADP
ajbmeb-1201	182	15	this	this	DET
ajbmeb-1201	182	16	relationship	relationship	NOUN
ajbmeb-1201	182	17	.	.	PUNCT
ajbmeb-1201	183	1	the	the	DET
ajbmeb-1201	183	2	correlation	correlation	NOUN
ajbmeb-1201	183	3	is	be	AUX
ajbmeb-1201	183	4	strong	strong	ADJ
ajbmeb-1201	183	5	positive	positive	ADJ
ajbmeb-1201	183	6	when	when	SCONJ
ajbmeb-1201	183	7	it	it	PRON
ajbmeb-1201	183	8	is	be	AUX
ajbmeb-1201	183	9	(	(	PUNCT
ajbmeb-1201	183	10	+0.3	+0.3	X
ajbmeb-1201	183	11	to	to	ADP
ajbmeb-1201	183	12	+0.7	+0.7	NUM
ajbmeb-1201	183	13	)	)	PUNCT
ajbmeb-1201	183	14	,	,	PUNCT
ajbmeb-1201	183	15	and	and	CCONJ
ajbmeb-1201	183	16	acceptable	acceptable	ADJ
ajbmeb-1201	183	17	positive	positive	ADJ
ajbmeb-1201	183	18	when	when	SCONJ
ajbmeb-1201	183	19	it	it	PRON
ajbmeb-1201	183	20	is	be	AUX
ajbmeb-1201	183	21	(	(	PUNCT
ajbmeb-1201	183	22	1	1	NUM
ajbmeb-1201	183	23	to	to	PART
ajbmeb-1201	183	24	+0.3	+0.3	PROPN
ajbmeb-1201	183	25	)	)	PUNCT
ajbmeb-1201	183	26	.	.	PUNCT
ajbmeb-1201	184	1	while	while	SCONJ
ajbmeb-1201	184	2	the	the	DET
ajbmeb-1201	184	3	correlation	correlation	NOUN
ajbmeb-1201	184	4	is	be	AUX
ajbmeb-1201	184	5	strong	strong	ADJ
ajbmeb-1201	184	6	negative	negative	ADJ
ajbmeb-1201	184	7	when	when	SCONJ
ajbmeb-1201	184	8	it	it	PRON
ajbmeb-1201	184	9	is	be	AUX
ajbmeb-1201	184	10	(	(	PUNCT
ajbmeb-1201	184	11	-0.3	-0.3	PROPN
ajbmeb-1201	184	12	to	to	ADP
ajbmeb-1201	184	13	-0.7	-0.7	PROPN
ajbmeb-1201	184	14	)	)	PUNCT
ajbmeb-1201	184	15	,	,	PUNCT
ajbmeb-1201	184	16	and	and	CCONJ
ajbmeb-1201	184	17	weak	weak	ADJ
ajbmeb-1201	184	18	negative	negative	ADJ
ajbmeb-1201	184	19	when	when	SCONJ
ajbmeb-1201	184	20	it	it	PRON
ajbmeb-1201	184	21	is	be	AUX
ajbmeb-1201	184	22	(	(	PUNCT
ajbmeb-1201	184	23	-0.3	-0.3	X
ajbmeb-1201	184	24	to	to	ADP
ajbmeb-1201	184	25	0	0	NUM
ajbmeb-1201	184	26	)	)	PUNCT
ajbmeb-1201	184	27	.	.	PUNCT
ajbmeb-1201	185	1	however	however	ADV
ajbmeb-1201	185	2	,	,	PUNCT
ajbmeb-1201	185	3	if	if	SCONJ
ajbmeb-1201	185	4	the	the	DET
ajbmeb-1201	185	5	correlation	correlation	NOUN
ajbmeb-1201	185	6	coefficient	coefficient	NOUN
ajbmeb-1201	185	7	is	be	AUX
ajbmeb-1201	185	8	(	(	PUNCT
ajbmeb-1201	185	9	+1	+1	PROPN
ajbmeb-1201	185	10	)	)	PUNCT
ajbmeb-1201	185	11	,	,	PUNCT
ajbmeb-1201	185	12	this	this	PRON
ajbmeb-1201	185	13	indicates	indicate	VERB
ajbmeb-1201	185	14	a	a	DET
ajbmeb-1201	185	15	complete	complete	ADJ
ajbmeb-1201	185	16	positive	positive	ADJ
ajbmeb-1201	185	17	correlation	correlation	NOUN
ajbmeb-1201	185	18	,	,	PUNCT
ajbmeb-1201	185	19	and	and	CCONJ
ajbmeb-1201	185	20	(	(	PUNCT
ajbmeb-1201	185	21	-1	-1	CCONJ
ajbmeb-1201	185	22	)	)	PUNCT
ajbmeb-1201	185	23	indicates	indicate	VERB
ajbmeb-1201	185	24	a	a	DET
ajbmeb-1201	185	25	negative	negative	ADJ
ajbmeb-1201	185	26	correlation	correlation	NOUN
ajbmeb-1201	185	27	.	.	PUNCT
ajbmeb-1201	186	1	complete	complete	ADJ
ajbmeb-1201	186	2	0indicates	0indicates	NUM
ajbmeb-1201	186	3	that	that	SCONJ
ajbmeb-1201	186	4	there	there	PRON
ajbmeb-1201	186	5	is	be	VERB
ajbmeb-1201	186	6	no	no	DET
ajbmeb-1201	186	7	correlation	correlation	NOUN
ajbmeb-1201	186	8	,	,	PUNCT
ajbmeb-1201	186	9	as	as	SCONJ
ajbmeb-1201	186	10	the	the	DET
ajbmeb-1201	186	11	results	result	NOUN
ajbmeb-1201	186	12	of	of	ADP
ajbmeb-1201	186	13	the	the	DET
ajbmeb-1201	186	14	correlation	correlation	NOUN
ajbmeb-1201	186	15	analysis	analysis	NOUN
ajbmeb-1201	186	16	were	be	AUX
ajbmeb-1201	186	17	as	as	SCONJ
ajbmeb-1201	186	18	shown	show	VERB
ajbmeb-1201	186	19	in	in	ADP
ajbmeb-1201	186	20	table	table	NOUN
ajbmeb-1201	186	21	10	10	NUM
ajbmeb-1201	186	22	.	.	PUNCT
ajbmeb-1201	187	1	testing	test	VERB
ajbmeb-1201	187	2	h1	h1	PROPN
ajbmeb-1201	187	3	:	:	PUNCT
ajbmeb-1201	187	4	there	there	PRON
ajbmeb-1201	187	5	is	be	VERB
ajbmeb-1201	187	6	a	a	DET
ajbmeb-1201	187	7	significant	significant	ADJ
ajbmeb-1201	187	8	correlation	correlation	NOUN
ajbmeb-1201	187	9	between	between	ADP
ajbmeb-1201	187	10	accounting	accounting	NOUN
ajbmeb-1201	187	11	disclosure	disclosure	NOUN
ajbmeb-1201	187	12	and	and	CCONJ
ajbmeb-1201	187	13	financial	financial	ADJ
ajbmeb-1201	187	14	reporting	reporting	NOUN
ajbmeb-1201	187	15	quality	quality	NOUN
ajbmeb-1201	187	16	.	.	PUNCT
ajbmeb-1201	188	1	the	the	DET
ajbmeb-1201	188	2	correlation	correlation	NOUN
ajbmeb-1201	188	3	coefficient	coefficient	NOUN
ajbmeb-1201	188	4	between	between	ADP
ajbmeb-1201	188	5	accounting	accounting	NOUN
ajbmeb-1201	188	6	disclosure	disclosure	NOUN
ajbmeb-1201	188	7	and	and	CCONJ
ajbmeb-1201	188	8	the	the	DET
ajbmeb-1201	188	9	quality	quality	NOUN
ajbmeb-1201	188	10	of	of	ADP
ajbmeb-1201	188	11	financial	financial	ADJ
ajbmeb-1201	188	12	reporting	reporting	NOUN
ajbmeb-1201	188	13	in	in	ADP
ajbmeb-1201	188	14	table	table	NOUN
ajbmeb-1201	188	15	5	5	NUM
ajbmeb-1201	188	16	reached	reach	VERB
ajbmeb-1201	188	17	(	(	PUNCT
ajbmeb-1201	188	18	0.685	0.685	NUM
ajbmeb-1201	188	19	)	)	PUNCT
ajbmeb-1201	188	20	at	at	ADP
ajbmeb-1201	188	21	the	the	DET
ajbmeb-1201	188	22	significance	significance	NOUN
ajbmeb-1201	188	23	level	level	NOUN
ajbmeb-1201	188	24	(	(	PUNCT
ajbmeb-1201	188	25	.000	.000	NUM
ajbmeb-1201	188	26	)	)	PUNCT
ajbmeb-1201	188	27	,	,	PUNCT
ajbmeb-1201	188	28	this	this	PRON
ajbmeb-1201	188	29	affirms	affirm	VERB
ajbmeb-1201	188	30	the	the	DET
ajbmeb-1201	188	31	existence	existence	NOUN
ajbmeb-1201	188	32	of	of	ADP
ajbmeb-1201	188	33	a	a	DET
ajbmeb-1201	188	34	significant	significant	ADJ
ajbmeb-1201	188	35	correlation	correlation	NOUN
ajbmeb-1201	188	36	between	between	ADP
ajbmeb-1201	188	37	accounting	accounting	NOUN
ajbmeb-1201	188	38	disclosure	disclosure	NOUN
ajbmeb-1201	188	39	and	and	CCONJ
ajbmeb-1201	188	40	the	the	DET
ajbmeb-1201	188	41	frq	frq	PROPN
ajbmeb-1201	188	42	.	.	PROPN
ajbmeb-1201	189	1	accordingly	accordingly	ADV
ajbmeb-1201	189	2	the	the	DET
ajbmeb-1201	189	3	first	first	ADJ
ajbmeb-1201	189	4	main	main	ADJ
ajbmeb-1201	189	5	hypothesis	hypothesis	NOUN
ajbmeb-1201	189	6	is	be	AUX
ajbmeb-1201	189	7	accepted	accept	VERB
ajbmeb-1201	189	8	.	.	PUNCT
ajbmeb-1201	190	1	response	response	NOUN
ajbmeb-1201	190	2	level	level	NOUN
ajbmeb-1201	190	3	relative	relative	ADJ
ajbmeb-1201	190	4	importance	importance	NOUN
ajbmeb-1201	190	5	coefficient	coefficient	NOUN
ajbmeb-1201	190	6	of	of	ADP
ajbmeb-1201	190	7	variation	variation	NOUN
ajbmeb-1201	190	8	standard	standard	ADJ
ajbmeb-1201	190	9	deviation	deviation	NOUN
ajbmeb-1201	190	10	mean	mean	VERB
ajbmeb-1201	190	11	score	score	NOUN
ajbmeb-1201	190	12	statements	statement	NOUN
ajbmeb-1201	190	13	good	good	ADJ
ajbmeb-1201	190	14	84.0	84.0	NUM
ajbmeb-1201	190	15	%	%	NOUN
ajbmeb-1201	190	16	0.20	0.20	NUM
ajbmeb-1201	190	17	0.82	0.82	NUM
ajbmeb-1201	190	18	4.20	4.20	NUM
ajbmeb-1201	190	19	1	1	NUM
ajbmeb-1201	190	20	.	.	PUNCT
ajbmeb-1201	191	1	the	the	DET
ajbmeb-1201	191	2	statements	statement	NOUN
ajbmeb-1201	191	3	presented	present	VERB
ajbmeb-1201	191	4	in	in	ADP
ajbmeb-1201	191	5	the	the	DET
ajbmeb-1201	191	6	financial	financial	ADJ
ajbmeb-1201	191	7	reports	report	NOUN
ajbmeb-1201	191	8	are	be	AUX
ajbmeb-1201	191	9	public	public	ADJ
ajbmeb-1201	191	10	and	and	CCONJ
ajbmeb-1201	191	11	can	can	AUX
ajbmeb-1201	191	12	be	be	AUX
ajbmeb-1201	191	13	viewed	view	VERB
ajbmeb-1201	191	14	by	by	ADP
ajbmeb-1201	191	15	everyone	everyone	PRON
ajbmeb-1201	191	16	.	.	PUNCT
ajbmeb-1201	192	1	good	good	ADJ
ajbmeb-1201	192	2	83.0	83.0	NUM
ajbmeb-1201	192	3	%	%	NOUN
ajbmeb-1201	192	4	0.21	0.21	NUM
ajbmeb-1201	192	5	0.89	0.89	NUM
ajbmeb-1201	192	6	4.15	4.15	NUM
ajbmeb-1201	192	7	2	2	NUM
ajbmeb-1201	192	8	.	.	PUNCT
ajbmeb-1201	193	1	the	the	DET
ajbmeb-1201	193	2	information	information	NOUN
ajbmeb-1201	193	3	provided	provide	VERB
ajbmeb-1201	193	4	by	by	ADP
ajbmeb-1201	193	5	financial	financial	ADJ
ajbmeb-1201	193	6	reports	report	NOUN
ajbmeb-1201	193	7	meets	meet	VERB
ajbmeb-1201	193	8	a	a	DET
ajbmeb-1201	193	9	large	large	ADJ
ajbmeb-1201	193	10	part	part	NOUN
ajbmeb-1201	193	11	of	of	ADP
ajbmeb-1201	193	12	the	the	DET
ajbmeb-1201	193	13	needs	need	NOUN
ajbmeb-1201	193	14	of	of	ADP
ajbmeb-1201	193	15	beneficiary	beneficiary	NOUN
ajbmeb-1201	193	16	parties	party	NOUN
ajbmeb-1201	193	17	.	.	PUNCT
ajbmeb-1201	194	1	good	good	ADJ
ajbmeb-1201	194	2	80.4	80.4	NUM
ajbmeb-1201	194	3	%	%	NOUN
ajbmeb-1201	194	4	0.19	0.19	NUM
ajbmeb-1201	194	5	0.76	0.76	NUM
ajbmeb-1201	194	6	4.02	4.02	NUM
ajbmeb-1201	194	7	3	3	NUM
ajbmeb-1201	194	8	.	.	PUNCT
ajbmeb-1201	195	1	there	there	PRON
ajbmeb-1201	195	2	are	be	VERB
ajbmeb-1201	195	3	financial	financial	ADJ
ajbmeb-1201	195	4	reporting	reporting	NOUN
ajbmeb-1201	195	5	statements	statement	NOUN
ajbmeb-1201	195	6	that	that	PRON
ajbmeb-1201	195	7	help	help	VERB
ajbmeb-1201	195	8	investors	investor	NOUN
ajbmeb-1201	195	9	predict	predict	VERB
ajbmeb-1201	195	10	the	the	DET
ajbmeb-1201	195	11	results	result	NOUN
ajbmeb-1201	195	12	of	of	ADP
ajbmeb-1201	195	13	the	the	DET
ajbmeb-1201	195	14	bank	bank	NOUN
ajbmeb-1201	195	15	’s	’s	PART
ajbmeb-1201	195	16	activity	activity	NOUN
ajbmeb-1201	195	17	for	for	ADP
ajbmeb-1201	195	18	future	future	ADJ
ajbmeb-1201	195	19	periods	period	NOUN
ajbmeb-1201	195	20	.	.	PUNCT
ajbmeb-1201	196	1	good	good	ADJ
ajbmeb-1201	196	2	81.2	81.2	NUM
ajbmeb-1201	196	3	%	%	NOUN
ajbmeb-1201	196	4	0.18	0.18	NUM
ajbmeb-1201	196	5	0.75	0.75	NUM
ajbmeb-1201	196	6	4.06	4.06	NUM
ajbmeb-1201	196	7	4	4	NUM
ajbmeb-1201	196	8	.	.	PUNCT
ajbmeb-1201	197	1	the	the	DET
ajbmeb-1201	197	2	information	information	NOUN
ajbmeb-1201	197	3	contained	contain	VERB
ajbmeb-1201	197	4	in	in	ADP
ajbmeb-1201	197	5	financial	financial	ADJ
ajbmeb-1201	197	6	reports	report	NOUN
ajbmeb-1201	197	7	is	be	AUX
ajbmeb-1201	197	8	reliable	reliable	ADJ
ajbmeb-1201	197	9	and	and	CCONJ
ajbmeb-1201	197	10	dependable	dependable	ADJ
ajbmeb-1201	197	11	.	.	PUNCT
ajbmeb-1201	198	1	very	very	ADV
ajbmeb-1201	198	2	good	good	ADJ
ajbmeb-1201	198	3	85.2	85.2	NUM
ajbmeb-1201	198	4	%	%	NOUN
ajbmeb-1201	198	5	0.17	0.17	NUM
ajbmeb-1201	198	6	0.72	0.72	NUM
ajbmeb-1201	198	7	4.26	4.26	NUM
ajbmeb-1201	198	8	5	5	NUM
ajbmeb-1201	198	9	.	.	PUNCT
ajbmeb-1201	199	1	bodies	body	NOUN
ajbmeb-1201	199	2	preparing	prepare	VERB
ajbmeb-1201	199	3	financial	financial	ADJ
ajbmeb-1201	199	4	reports	report	NOUN
ajbmeb-1201	199	5	take	take	VERB
ajbmeb-1201	199	6	the	the	DET
ajbmeb-1201	199	7	changing	change	VERB
ajbmeb-1201	199	8	and	and	CCONJ
ajbmeb-1201	199	9	emerging	emerge	VERB
ajbmeb-1201	199	10	needs	need	NOUN
ajbmeb-1201	199	11	of	of	ADP
ajbmeb-1201	199	12	investors	investor	NOUN
ajbmeb-1201	199	13	into	into	ADP
ajbmeb-1201	199	14	account	account	NOUN
ajbmeb-1201	199	15	.	.	PUNCT
ajbmeb-1201	200	1	good	good	ADJ
ajbmeb-1201	200	2	83.8	83.8	NUM
ajbmeb-1201	200	3	%	%	NOUN
ajbmeb-1201	200	4	0.17	0.17	NUM
ajbmeb-1201	200	5	0.73	0.73	NUM
ajbmeb-1201	200	6	4.19	4.19	NUM
ajbmeb-1201	200	7	6	6	NUM
ajbmeb-1201	200	8	.	.	PUNCT
ajbmeb-1201	201	1	investors	investor	NOUN
ajbmeb-1201	201	2	rely	rely	VERB
ajbmeb-1201	201	3	on	on	ADP
ajbmeb-1201	201	4	auditors	auditor	NOUN
ajbmeb-1201	201	5	’	’	PART
ajbmeb-1201	201	6	reports	report	NOUN
ajbmeb-1201	201	7	in	in	ADP
ajbmeb-1201	201	8	their	their	PRON
ajbmeb-1201	201	9	assessment	assessment	NOUN
ajbmeb-1201	201	10	of	of	ADP
ajbmeb-1201	201	11	the	the	DET
ajbmeb-1201	201	12	quality	quality	NOUN
ajbmeb-1201	201	13	of	of	ADP
ajbmeb-1201	201	14	financial	financial	ADJ
ajbmeb-1201	201	15	reporting	reporting	NOUN
ajbmeb-1201	201	16	.	.	PUNCT
ajbmeb-1201	202	1	good	good	ADJ
ajbmeb-1201	202	2	80.0	80.0	NUM
ajbmeb-1201	202	3	%	%	NOUN
ajbmeb-1201	202	4	0.21	0.21	NUM
ajbmeb-1201	202	5	0.85	0.85	NUM
ajbmeb-1201	202	6	4.00	4.00	NUM
ajbmeb-1201	202	7	7	7	NUM
ajbmeb-1201	202	8	.	.	PUNCT
ajbmeb-1201	203	1	the	the	DET
ajbmeb-1201	203	2	information	information	NOUN
ajbmeb-1201	203	3	contained	contain	VERB
ajbmeb-1201	203	4	in	in	ADP
ajbmeb-1201	203	5	the	the	DET
ajbmeb-1201	203	6	financial	financial	ADJ
ajbmeb-1201	203	7	reports	report	NOUN
ajbmeb-1201	203	8	is	be	AUX
ajbmeb-1201	203	9	sufficient	sufficient	ADJ
ajbmeb-1201	203	10	for	for	SCONJ
ajbmeb-1201	203	11	the	the	DET
ajbmeb-1201	203	12	beneficiaries	beneficiary	NOUN
ajbmeb-1201	203	13	to	to	PART
ajbmeb-1201	203	14	make	make	VERB
ajbmeb-1201	203	15	any	any	DET
ajbmeb-1201	203	16	decision	decision	NOUN
ajbmeb-1201	203	17	related	relate	VERB
ajbmeb-1201	203	18	to	to	ADP
ajbmeb-1201	203	19	the	the	DET
ajbmeb-1201	203	20	bank	bank	NOUN
ajbmeb-1201	203	21	.	.	PUNCT
ajbmeb-1201	204	1	good	good	ADJ
ajbmeb-1201	204	2	82.0	82.0	NUM
ajbmeb-1201	204	3	%	%	NOUN
ajbmeb-1201	204	4	0.20	0.20	NUM
ajbmeb-1201	204	5	0.80	0.80	NUM
ajbmeb-1201	204	6	4.10	4.10	NUM
ajbmeb-1201	204	7	8	8	NUM
ajbmeb-1201	204	8	.	.	PUNCT
ajbmeb-1201	205	1	financial	financial	ADJ
ajbmeb-1201	205	2	reports	report	NOUN
ajbmeb-1201	205	3	are	be	AUX
ajbmeb-1201	205	4	submitted	submit	VERB
ajbmeb-1201	205	5	to	to	ADP
ajbmeb-1201	205	6	all	all	DET
ajbmeb-1201	205	7	beneficiaries	beneficiary	NOUN
ajbmeb-1201	205	8	in	in	ADP
ajbmeb-1201	205	9	the	the	DET
ajbmeb-1201	205	10	same	same	ADJ
ajbmeb-1201	205	11	form	form	NOUN
ajbmeb-1201	205	12	and	and	CCONJ
ajbmeb-1201	205	13	content	content	NOUN
ajbmeb-1201	205	14	.	.	PUNCT
ajbmeb-1201	206	1	very	very	ADV
ajbmeb-1201	206	2	good	good	ADJ
ajbmeb-1201	206	3	85.8	85.8	NUM
ajbmeb-1201	206	4	%	%	NOUN
ajbmeb-1201	206	5	0.19	0.19	NUM
ajbmeb-1201	206	6	0.80	0.80	NUM
ajbmeb-1201	206	7	4.29	4.29	NUM
ajbmeb-1201	206	8	9	9	NUM
ajbmeb-1201	206	9	.	.	PUNCT
ajbmeb-1201	207	1	the	the	DET
ajbmeb-1201	207	2	financial	financial	ADJ
ajbmeb-1201	207	3	reporting	reporting	NOUN
ajbmeb-1201	207	4	process	process	NOUN
ajbmeb-1201	207	5	is	be	AUX
ajbmeb-1201	207	6	affected	affect	VERB
ajbmeb-1201	207	7	by	by	ADP
ajbmeb-1201	207	8	the	the	DET
ajbmeb-1201	207	9	environmental	environmental	ADJ
ajbmeb-1201	207	10	,	,	PUNCT
ajbmeb-1201	207	11	legal	legal	ADJ
ajbmeb-1201	207	12	and	and	CCONJ
ajbmeb-1201	207	13	legislative	legislative	ADJ
ajbmeb-1201	207	14	variables	variable	NOUN
ajbmeb-1201	207	15	surrounding	surround	VERB
ajbmeb-1201	207	16	banks	bank	NOUN
ajbmeb-1201	207	17	.	.	PUNCT
ajbmeb-1201	208	1	good	good	ADJ
ajbmeb-1201	208	2	84.6	84.6	NUM
ajbmeb-1201	208	3	%	%	NOUN
ajbmeb-1201	208	4	0.20	0.20	NUM
ajbmeb-1201	208	5	0.84	0.84	NUM
ajbmeb-1201	208	6	4.23	4.23	NUM
ajbmeb-1201	208	7	10	10	NUM
ajbmeb-1201	208	8	.	.	PUNCT
ajbmeb-1201	209	1	financial	financial	ADJ
ajbmeb-1201	209	2	reports	report	NOUN
ajbmeb-1201	209	3	meet	meet	VERB
ajbmeb-1201	209	4	the	the	DET
ajbmeb-1201	209	5	needs	need	NOUN
ajbmeb-1201	209	6	of	of	ADP
ajbmeb-1201	209	7	their	their	PRON
ajbmeb-1201	209	8	users	user	NOUN
ajbmeb-1201	209	9	and	and	CCONJ
ajbmeb-1201	209	10	guide	guide	VERB
ajbmeb-1201	209	11	decisions	decision	NOUN
ajbmeb-1201	209	12	.	.	PUNCT
ajbmeb-1201	210	1	good	good	ADJ
ajbmeb-1201	210	2	83.0	83.0	NUM
ajbmeb-1201	210	3	%	%	NOUN
ajbmeb-1201	210	4	0.19	0.19	NUM
ajbmeb-1201	210	5	0.80	0.80	NUM
ajbmeb-1201	210	6	4.15	4.15	NUM
ajbmeb-1201	210	7	total	total	ADJ
ajbmeb-1201	210	8	american	american	ADJ
ajbmeb-1201	210	9	journal	journal	PROPN
ajbmeb-1201	210	10	of	of	ADP
ajbmeb-1201	210	11	business	business	NOUN
ajbmeb-1201	210	12	management	management	NOUN
ajbmeb-1201	210	13	,	,	PUNCT
ajbmeb-1201	210	14	economics	economic	NOUN
ajbmeb-1201	210	15	and	and	CCONJ
ajbmeb-1201	210	16	banking	banking	NOUN
ajbmeb-1201	210	17	volume	volume	NOUN
ajbmeb-1201	210	18	16	16	NUM
ajbmeb-1201	210	19	sep	sep	PROPN
ajbmeb-1201	210	20	,	,	PUNCT
ajbmeb-1201	210	21	2023	2023	NUM
ajbmeb-1201	210	22	p	p	NOUN
ajbmeb-1201	210	23	a	a	DET
ajbmeb-1201	210	24	g	g	NOUN
ajbmeb-1201	210	25	e	e	NOUN
ajbmeb-1201	210	26	|	|	ADV
ajbmeb-1201	210	27	92	92	NUM
ajbmeb-1201	210	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	210	29	table	table	NOUN
ajbmeb-1201	210	30	5	5	NUM
ajbmeb-1201	210	31	.	.	PUNCT
ajbmeb-1201	210	32	correlation	correlation	NOUN
ajbmeb-1201	210	33	between	between	ADP
ajbmeb-1201	210	34	accounting	accounting	NOUN
ajbmeb-1201	210	35	disclosure	disclosure	NOUN
ajbmeb-1201	210	36	and	and	CCONJ
ajbmeb-1201	210	37	frq	frq	ADJ
ajbmeb-1201	210	38	management	management	NOUN
ajbmeb-1201	210	39	correlations	correlation	NOUN
ajbmeb-1201	210	40	accounting	accounting	NOUN
ajbmeb-1201	210	41	disclosure	disclosure	NOUN
ajbmeb-1201	210	42	financial	financial	ADJ
ajbmeb-1201	210	43	reporting	reporting	NOUN
ajbmeb-1201	210	44	quality	quality	NOUN
ajbmeb-1201	210	45	accounting	accounting	NOUN
ajbmeb-1201	210	46	disclosure	disclosure	NOUN
ajbmeb-1201	210	47	pearson	pearson	NOUN
ajbmeb-1201	210	48	correlation	correlation	NOUN
ajbmeb-1201	210	49	1	1	NUM
ajbmeb-1201	210	50	.685	.685	NUM
ajbmeb-1201	210	51	*	*	PUNCT
ajbmeb-1201	210	52	*	*	PUNCT
ajbmeb-1201	210	53	sig	sig	X
ajbmeb-1201	210	54	.	.	PUNCT
ajbmeb-1201	211	1	(	(	PUNCT
ajbmeb-1201	211	2	2	2	NUM
ajbmeb-1201	211	3	-	-	PUNCT
ajbmeb-1201	211	4	tailed	tailed	ADJ
ajbmeb-1201	211	5	)	)	PUNCT
ajbmeb-1201	211	6	.000	.000	NUM
ajbmeb-1201	212	1	n	n	DET
ajbmeb-1201	212	2	177	177	NUM
ajbmeb-1201	212	3	177	177	NUM
ajbmeb-1201	212	4	financial	financial	ADJ
ajbmeb-1201	212	5	reporting	reporting	NOUN
ajbmeb-1201	212	6	quality	quality	NOUN
ajbmeb-1201	212	7	pearson	pearson	NOUN
ajbmeb-1201	212	8	correlation	correlation	NOUN
ajbmeb-1201	212	9	.685	.685	NUM
ajbmeb-1201	212	10	*	*	PROPN
ajbmeb-1201	212	11	*	*	PROPN
ajbmeb-1201	212	12	1	1	NUM
ajbmeb-1201	212	13	sig	sig	NOUN
ajbmeb-1201	212	14	.	.	PUNCT
ajbmeb-1201	213	1	(	(	PUNCT
ajbmeb-1201	213	2	2	2	NUM
ajbmeb-1201	213	3	-	-	PUNCT
ajbmeb-1201	213	4	tailed	tailed	ADJ
ajbmeb-1201	213	5	)	)	PUNCT
ajbmeb-1201	213	6	.000	.000	NUM
ajbmeb-1201	214	1	n	n	DET
ajbmeb-1201	214	2	177	177	NUM
ajbmeb-1201	214	3	177	177	NUM
ajbmeb-1201	214	4	testing	test	VERB
ajbmeb-1201	214	5	the	the	DET
ajbmeb-1201	214	6	influence	influence	NOUN
ajbmeb-1201	214	7	relationships	relationship	NOUN
ajbmeb-1201	214	8	between	between	ADP
ajbmeb-1201	214	9	study	study	NOUN
ajbmeb-1201	214	10	variables	variable	NOUN
ajbmeb-1201	214	11	testing	test	VERB
ajbmeb-1201	214	12	h2	h2	PROPN
ajbmeb-1201	214	13	:	:	PUNCT
ajbmeb-1201	214	14	accounting	accounting	NOUN
ajbmeb-1201	214	15	disclosure	disclosure	NOUN
ajbmeb-1201	214	16	has	have	VERB
ajbmeb-1201	214	17	a	a	DET
ajbmeb-1201	214	18	significant	significant	ADJ
ajbmeb-1201	214	19	impact	impact	NOUN
ajbmeb-1201	214	20	on	on	ADP
ajbmeb-1201	214	21	financial	financial	ADJ
ajbmeb-1201	214	22	reporting	reporting	NOUN
ajbmeb-1201	214	23	quality	quality	NOUN
ajbmeb-1201	214	24	this	this	DET
ajbmeb-1201	214	25	section	section	NOUN
ajbmeb-1201	214	26	tests	test	VERB
ajbmeb-1201	214	27	the	the	DET
ajbmeb-1201	214	28	influence	influence	NOUN
ajbmeb-1201	214	29	relationships	relationship	NOUN
ajbmeb-1201	214	30	of	of	ADP
ajbmeb-1201	214	31	the	the	DET
ajbmeb-1201	214	32	independent	independent	ADJ
ajbmeb-1201	214	33	variables	variable	NOUN
ajbmeb-1201	214	34	(	(	PUNCT
ajbmeb-1201	214	35	accounting	account	VERB
ajbmeb-1201	214	36	disclosure	disclosure	NOUN
ajbmeb-1201	214	37	on	on	ADP
ajbmeb-1201	214	38	the	the	DET
ajbmeb-1201	214	39	dependent	dependent	ADJ
ajbmeb-1201	214	40	variable	variable	NOUN
ajbmeb-1201	214	41	i.e.	i.e.	X
ajbmeb-1201	214	42	,	,	PUNCT
ajbmeb-1201	214	43	quality	quality	NOUN
ajbmeb-1201	214	44	of	of	ADP
ajbmeb-1201	214	45	financial	financial	ADJ
ajbmeb-1201	214	46	reporting	reporting	NOUN
ajbmeb-1201	214	47	.	.	PUNCT
ajbmeb-1201	215	1	in	in	ADP
ajbmeb-1201	215	2	keeping	keep	VERB
ajbmeb-1201	215	3	with	with	ADP
ajbmeb-1201	215	4	the	the	DET
ajbmeb-1201	215	5	nature	nature	NOUN
ajbmeb-1201	215	6	of	of	ADP
ajbmeb-1201	215	7	the	the	DET
ajbmeb-1201	215	8	study	study	NOUN
ajbmeb-1201	215	9	and	and	CCONJ
ajbmeb-1201	215	10	its	its	PRON
ajbmeb-1201	215	11	variables	variable	NOUN
ajbmeb-1201	215	12	,	,	PUNCT
ajbmeb-1201	215	13	non	non	ADJ
ajbmeb-1201	215	14	-	-	ADJ
ajbmeb-1201	215	15	parametric	parametric	ADJ
ajbmeb-1201	215	16	statistical	statistical	ADJ
ajbmeb-1201	215	17	tests	test	NOUN
ajbmeb-1201	215	18	were	be	AUX
ajbmeb-1201	215	19	used	use	VERB
ajbmeb-1201	215	20	to	to	PART
ajbmeb-1201	215	21	test	test	VERB
ajbmeb-1201	215	22	the	the	DET
ajbmeb-1201	215	23	validity	validity	NOUN
ajbmeb-1201	215	24	of	of	ADP
ajbmeb-1201	215	25	the	the	DET
ajbmeb-1201	215	26	second	second	ADJ
ajbmeb-1201	215	27	hypotheses	hypothesis	NOUN
ajbmeb-1201	215	28	.	.	PUNCT
ajbmeb-1201	216	1	the	the	DET
ajbmeb-1201	216	2	main	main	ADJ
ajbmeb-1201	216	3	principle	principle	NOUN
ajbmeb-1201	216	4	using	use	VERB
ajbmeb-1201	216	5	the	the	DET
ajbmeb-1201	216	6	simple	simple	ADJ
ajbmeb-1201	216	7	regression	regression	NOUN
ajbmeb-1201	216	8	coefficient	coefficient	NOUN
ajbmeb-1201	216	9	and	and	CCONJ
ajbmeb-1201	216	10	through	through	ADP
ajbmeb-1201	216	11	the	the	DET
ajbmeb-1201	216	12	figure	figure	NOUN
ajbmeb-1201	216	13	2	2	NUM
ajbmeb-1201	216	14	.	.	PUNCT
ajbmeb-1201	216	15	figure	figure	NOUN
ajbmeb-1201	216	16	2	2	NUM
ajbmeb-1201	216	17	.	.	PUNCT
ajbmeb-1201	217	1	the	the	DET
ajbmeb-1201	217	2	effect	effect	NOUN
ajbmeb-1201	217	3	of	of	ADP
ajbmeb-1201	217	4	accounting	accounting	NOUN
ajbmeb-1201	217	5	disclosure	disclosure	NOUN
ajbmeb-1201	217	6	on	on	ADP
ajbmeb-1201	217	7	the	the	DET
ajbmeb-1201	217	8	quality	quality	NOUN
ajbmeb-1201	217	9	of	of	ADP
ajbmeb-1201	217	10	financial	financial	ADJ
ajbmeb-1201	217	11	reporting	reporting	NOUN
ajbmeb-1201	217	12	in	in	ADP
ajbmeb-1201	217	13	figure	figure	NOUN
ajbmeb-1201	217	14	2	2	NUM
ajbmeb-1201	217	15	,	,	PUNCT
ajbmeb-1201	217	16	the	the	DET
ajbmeb-1201	217	17	standard	standard	ADJ
ajbmeb-1201	217	18	estimates	estimate	NOUN
ajbmeb-1201	217	19	of	of	ADP
ajbmeb-1201	217	20	the	the	DET
ajbmeb-1201	217	21	simple	simple	ADJ
ajbmeb-1201	217	22	regression	regression	NOUN
ajbmeb-1201	217	23	model	model	NOUN
ajbmeb-1201	217	24	are	be	AUX
ajbmeb-1201	217	25	presented	present	VERB
ajbmeb-1201	217	26	.	.	PUNCT
ajbmeb-1201	218	1	the	the	DET
ajbmeb-1201	218	2	independent	independent	ADJ
ajbmeb-1201	218	3	variable	variable	NOUN
ajbmeb-1201	218	4	is	be	AUX
ajbmeb-1201	218	5	accounting	account	VERB
ajbmeb-1201	218	6	disclosure	disclosure	NOUN
ajbmeb-1201	218	7	(	(	PUNCT
ajbmeb-1201	218	8	x_1	x_1	PROPN
ajbmeb-1201	218	9	)	)	PUNCT
ajbmeb-1201	218	10	,	,	PUNCT
ajbmeb-1201	218	11	and	and	CCONJ
ajbmeb-1201	218	12	the	the	DET
ajbmeb-1201	218	13	dependent	dependent	ADJ
ajbmeb-1201	218	14	variable	variable	NOUN
ajbmeb-1201	218	15	is	be	AUX
ajbmeb-1201	218	16	financial	financial	ADJ
ajbmeb-1201	218	17	reporting	reporting	NOUN
ajbmeb-1201	218	18	quality	quality	NOUN
ajbmeb-1201	218	19	(	(	PUNCT
ajbmeb-1201	218	20	x_2	x_2	PROPN
ajbmeb-1201	218	21	)	)	PUNCT
ajbmeb-1201	218	22	.	.	PUNCT
ajbmeb-1201	219	1	the	the	DET
ajbmeb-1201	219	2	estimated	estimate	VERB
ajbmeb-1201	219	3	value	value	NOUN
ajbmeb-1201	219	4	of	of	ADP
ajbmeb-1201	219	5	beta	beta	NOUN
ajbmeb-1201	219	6	is	be	AUX
ajbmeb-1201	219	7	0.69	0.69	NUM
ajbmeb-1201	219	8	,	,	PUNCT
ajbmeb-1201	219	9	indicating	indicate	VERB
ajbmeb-1201	219	10	that	that	SCONJ
ajbmeb-1201	219	11	accounting	accounting	NOUN
ajbmeb-1201	219	12	disclosure	disclosure	NOUN
ajbmeb-1201	219	13	has	have	VERB
ajbmeb-1201	219	14	a	a	DET
ajbmeb-1201	219	15	significant	significant	ADJ
ajbmeb-1201	219	16	and	and	CCONJ
ajbmeb-1201	219	17	positive	positive	ADJ
ajbmeb-1201	219	18	impact	impact	NOUN
ajbmeb-1201	219	19	on	on	ADP
ajbmeb-1201	219	20	frq	frq	PROPN
ajbmeb-1201	219	21	.	.	PUNCT
ajbmeb-1201	220	1	furthermore	furthermore	ADV
ajbmeb-1201	220	2	,	,	PUNCT
ajbmeb-1201	220	3	the	the	DET
ajbmeb-1201	220	4	r^2	r^2	PROPN
ajbmeb-1201	220	5	value	value	NOUN
ajbmeb-1201	220	6	in	in	ADP
ajbmeb-1201	220	7	figure	figure	NOUN
ajbmeb-1201	220	8	2	2	NUM
ajbmeb-1201	220	9	is	be	AUX
ajbmeb-1201	220	10	0.47	0.47	NUM
ajbmeb-1201	220	11	,	,	PUNCT
ajbmeb-1201	220	12	meaning	mean	VERB
ajbmeb-1201	220	13	that	that	SCONJ
ajbmeb-1201	220	14	47	47	NUM
ajbmeb-1201	220	15	%	%	NOUN
ajbmeb-1201	220	16	of	of	ADP
ajbmeb-1201	220	17	the	the	DET
ajbmeb-1201	220	18	variation	variation	NOUN
ajbmeb-1201	220	19	in	in	ADP
ajbmeb-1201	220	20	financial	financial	ADJ
ajbmeb-1201	220	21	reporting	reporting	NOUN
ajbmeb-1201	220	22	quality	quality	NOUN
ajbmeb-1201	220	23	can	can	AUX
ajbmeb-1201	220	24	be	be	AUX
ajbmeb-1201	220	25	explained	explain	VERB
ajbmeb-1201	220	26	by	by	ADP
ajbmeb-1201	220	27	the	the	DET
ajbmeb-1201	220	28	effect	effect	NOUN
ajbmeb-1201	220	29	of	of	ADP
ajbmeb-1201	220	30	accounting	accounting	NOUN
ajbmeb-1201	220	31	disclosure	disclosure	NOUN
ajbmeb-1201	220	32	.	.	PUNCT
ajbmeb-1201	221	1	the	the	DET
ajbmeb-1201	221	2	remaining	remain	VERB
ajbmeb-1201	221	3	53	53	NUM
ajbmeb-1201	221	4	%	%	NOUN
ajbmeb-1201	221	5	is	be	AUX
ajbmeb-1201	221	6	attributable	attributable	ADJ
ajbmeb-1201	221	7	to	to	ADP
ajbmeb-1201	221	8	external	external	ADJ
ajbmeb-1201	221	9	factors	factor	NOUN
ajbmeb-1201	221	10	and	and	CCONJ
ajbmeb-1201	221	11	other	other	ADJ
ajbmeb-1201	221	12	causes	cause	NOUN
ajbmeb-1201	221	13	.	.	PUNCT
ajbmeb-1201	222	1	thus	thus	ADV
ajbmeb-1201	222	2	,	,	PUNCT
ajbmeb-1201	222	3	the	the	DET
ajbmeb-1201	222	4	second	second	ADJ
ajbmeb-1201	222	5	hypothesis	hypothesis	NOUN
ajbmeb-1201	222	6	is	be	AUX
ajbmeb-1201	222	7	proved	prove	VERB
ajbmeb-1201	222	8	.	.	PUNCT
ajbmeb-1201	223	1	american	american	PROPN
ajbmeb-1201	223	2	journal	journal	PROPN
ajbmeb-1201	223	3	of	of	ADP
ajbmeb-1201	223	4	business	business	NOUN
ajbmeb-1201	223	5	management	management	NOUN
ajbmeb-1201	223	6	,	,	PUNCT
ajbmeb-1201	223	7	economics	economic	NOUN
ajbmeb-1201	223	8	and	and	CCONJ
ajbmeb-1201	223	9	banking	banking	NOUN
ajbmeb-1201	223	10	volume	volume	NOUN
ajbmeb-1201	223	11	16	16	NUM
ajbmeb-1201	223	12	sep	sep	PROPN
ajbmeb-1201	223	13	,	,	PUNCT
ajbmeb-1201	223	14	2023	2023	NUM
ajbmeb-1201	223	15	p	p	NOUN
ajbmeb-1201	223	16	a	a	DET
ajbmeb-1201	223	17	g	g	NOUN
ajbmeb-1201	223	18	e	e	NOUN
ajbmeb-1201	224	1	|	|	ADV
ajbmeb-1201	224	2	93	93	NUM
ajbmeb-1201	224	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1201	224	4	conclusion	conclusion	NOUN
ajbmeb-1201	224	5	1	1	NUM
ajbmeb-1201	224	6	.	.	PUNCT
ajbmeb-1201	224	7	disclosing	disclose	VERB
ajbmeb-1201	224	8	accounting	accounting	NOUN
ajbmeb-1201	224	9	information	information	NOUN
ajbmeb-1201	224	10	helps	help	VERB
ajbmeb-1201	224	11	create	create	VERB
ajbmeb-1201	224	12	a	a	DET
ajbmeb-1201	224	13	positive	positive	ADJ
ajbmeb-1201	224	14	feeling	feeling	NOUN
ajbmeb-1201	224	15	among	among	ADP
ajbmeb-1201	224	16	employees	employee	NOUN
ajbmeb-1201	224	17	about	about	ADP
ajbmeb-1201	224	18	the	the	DET
ajbmeb-1201	224	19	banks	bank	NOUN
ajbmeb-1201	224	20	in	in	ADP
ajbmeb-1201	224	21	which	which	PRON
ajbmeb-1201	224	22	they	they	PRON
ajbmeb-1201	224	23	work	work	VERB
ajbmeb-1201	224	24	,	,	PUNCT
ajbmeb-1201	224	25	just	just	ADV
ajbmeb-1201	224	26	like	like	ADP
ajbmeb-1201	224	27	other	other	ADJ
ajbmeb-1201	224	28	stakeholders	stakeholder	NOUN
ajbmeb-1201	224	29	,	,	PUNCT
ajbmeb-1201	224	30	to	to	PART
ajbmeb-1201	224	31	achieve	achieve	VERB
ajbmeb-1201	224	32	more	more	ADV
ajbmeb-1201	224	33	democratic	democratic	ADJ
ajbmeb-1201	224	34	decision	decision	NOUN
ajbmeb-1201	224	35	-	-	PUNCT
ajbmeb-1201	224	36	making	making	NOUN
ajbmeb-1201	224	37	in	in	ADP
ajbmeb-1201	224	38	them	they	PRON
ajbmeb-1201	224	39	.	.	PUNCT
ajbmeb-1201	225	1	2	2	X
ajbmeb-1201	225	2	.	.	X
ajbmeb-1201	225	3	commitment	commitment	NOUN
ajbmeb-1201	225	4	to	to	PART
ajbmeb-1201	225	5	audit	audit	VERB
ajbmeb-1201	225	6	quality	quality	NOUN
ajbmeb-1201	225	7	,	,	PUNCT
ajbmeb-1201	225	8	reliance	reliance	NOUN
ajbmeb-1201	225	9	on	on	ADP
ajbmeb-1201	225	10	international	international	ADJ
ajbmeb-1201	225	11	accounting	accounting	NOUN
ajbmeb-1201	225	12	standards	standard	NOUN
ajbmeb-1201	225	13	and	and	CCONJ
ajbmeb-1201	225	14	generally	generally	ADV
ajbmeb-1201	225	15	accepted	accept	VERB
ajbmeb-1201	225	16	principles	principle	NOUN
ajbmeb-1201	225	17	,	,	PUNCT
ajbmeb-1201	225	18	limits	limit	VERB
ajbmeb-1201	225	19	the	the	DET
ajbmeb-1201	225	20	use	use	NOUN
ajbmeb-1201	225	21	of	of	ADP
ajbmeb-1201	225	22	profits	profit	NOUN
ajbmeb-1201	225	23	management	management	NOUN
ajbmeb-1201	225	24	in	in	ADP
ajbmeb-1201	225	25	financial	financial	ADJ
ajbmeb-1201	225	26	statements	statement	NOUN
ajbmeb-1201	225	27	.	.	PUNCT
ajbmeb-1201	226	1	3	3	NUM
ajbmeb-1201	226	2	.	.	NOUN
ajbmeb-1201	226	3	3	3	X
ajbmeb-1201	226	4	.	.	X
ajbmeb-1201	227	1	there	there	PRON
ajbmeb-1201	227	2	is	be	VERB
ajbmeb-1201	227	3	a	a	DET
ajbmeb-1201	227	4	reciprocal	reciprocal	ADJ
ajbmeb-1201	227	5	relationship	relationship	NOUN
ajbmeb-1201	227	6	between	between	ADP
ajbmeb-1201	227	7	accounting	accounting	NOUN
ajbmeb-1201	227	8	disclosure	disclosure	NOUN
ajbmeb-1201	227	9	and	and	CCONJ
ajbmeb-1201	227	10	the	the	DET
ajbmeb-1201	227	11	frq	frq	PROPN
ajbmeb-1201	227	12	,	,	PUNCT
ajbmeb-1201	227	13	and	and	CCONJ
ajbmeb-1201	227	14	using	use	VERB
ajbmeb-1201	227	15	profits	profit	NOUN
ajbmeb-1201	227	16	management	management	NOUN
ajbmeb-1201	227	17	,	,	PUNCT
ajbmeb-1201	227	18	the	the	DET
ajbmeb-1201	227	19	audit	audit	NOUN
ajbmeb-1201	227	20	process	process	NOUN
ajbmeb-1201	227	21	is	be	AUX
ajbmeb-1201	227	22	broader	broad	ADJ
ajbmeb-1201	227	23	and	and	CCONJ
ajbmeb-1201	227	24	more	more	ADV
ajbmeb-1201	227	25	comprehensive	comprehensive	ADJ
ajbmeb-1201	227	26	.	.	PUNCT
ajbmeb-1201	228	1	4	4	X
ajbmeb-1201	228	2	.	.	X
ajbmeb-1201	228	3	compliance	compliance	NOUN
ajbmeb-1201	228	4	with	with	ADP
ajbmeb-1201	228	5	laws	law	NOUN
ajbmeb-1201	228	6	and	and	CCONJ
ajbmeb-1201	228	7	instructions	instruction	NOUN
ajbmeb-1201	228	8	leads	lead	VERB
ajbmeb-1201	228	9	to	to	ADP
ajbmeb-1201	228	10	not	not	PART
ajbmeb-1201	228	11	using	use	VERB
ajbmeb-1201	228	12	misleading	mislead	VERB
ajbmeb-1201	228	13	information	information	NOUN
ajbmeb-1201	228	14	for	for	ADP
ajbmeb-1201	228	15	users	user	NOUN
ajbmeb-1201	228	16	.	.	PUNCT
ajbmeb-1201	229	1	5	5	X
ajbmeb-1201	229	2	.	.	X
ajbmeb-1201	229	3	there	there	PRON
ajbmeb-1201	229	4	is	be	VERB
ajbmeb-1201	229	5	a	a	DET
ajbmeb-1201	229	6	significant	significant	ADJ
ajbmeb-1201	229	7	correlation	correlation	NOUN
ajbmeb-1201	229	8	and	and	CCONJ
ajbmeb-1201	229	9	influence	influence	NOUN
ajbmeb-1201	229	10	between	between	ADP
ajbmeb-1201	229	11	the	the	DET
ajbmeb-1201	229	12	frq	frq	NOUN
ajbmeb-1201	229	13	and	and	CCONJ
ajbmeb-1201	229	14	the	the	DET
ajbmeb-1201	229	15	reduction	reduction	NOUN
ajbmeb-1201	229	16	of	of	ADP
ajbmeb-1201	229	17	accounting	accounting	NOUN
ajbmeb-1201	229	18	disclosure	disclosure	NOUN
ajbmeb-1201	229	19	and	and	CCONJ
ajbmeb-1201	229	20	its	its	PRON
ajbmeb-1201	229	21	impact	impact	NOUN
ajbmeb-1201	229	22	on	on	ADP
ajbmeb-1201	229	23	the	the	DET
ajbmeb-1201	229	24	decisions	decision	NOUN
ajbmeb-1201	229	25	of	of	ADP
ajbmeb-1201	229	26	financial	financial	ADJ
ajbmeb-1201	229	27	statement	statement	NOUN
ajbmeb-1201	229	28	users	user	NOUN
ajbmeb-1201	229	29	.	.	PUNCT
ajbmeb-1201	230	1	6	6	X
ajbmeb-1201	230	2	.	.	X
ajbmeb-1201	230	3	there	there	PRON
ajbmeb-1201	230	4	is	be	VERB
ajbmeb-1201	230	5	a	a	DET
ajbmeb-1201	230	6	significant	significant	ADJ
ajbmeb-1201	230	7	correlation	correlation	NOUN
ajbmeb-1201	230	8	and	and	CCONJ
ajbmeb-1201	230	9	influence	influence	NOUN
ajbmeb-1201	230	10	between	between	ADP
ajbmeb-1201	230	11	accounting	accounting	NOUN
ajbmeb-1201	230	12	disclosure	disclosure	NOUN
ajbmeb-1201	230	13	and	and	CCONJ
ajbmeb-1201	230	14	the	the	DET
ajbmeb-1201	230	15	frq	frq	PROPN
ajbmeb-1201	230	16	.	.	PUNCT
ajbmeb-1201	231	1	recommendations	recommendation	NOUN
ajbmeb-1201	231	2	1	1	NUM
ajbmeb-1201	231	3	.	.	PUNCT
ajbmeb-1201	232	1	the	the	DET
ajbmeb-1201	232	2	iraqi	iraqi	ADJ
ajbmeb-1201	232	3	accounting	accounting	NOUN
ajbmeb-1201	232	4	and	and	CCONJ
ajbmeb-1201	232	5	regulatory	regulatory	ADJ
ajbmeb-1201	232	6	standards	standard	NOUN
ajbmeb-1201	232	7	board	board	NOUN
ajbmeb-1201	232	8	should	should	AUX
ajbmeb-1201	232	9	issue	issue	VERB
ajbmeb-1201	232	10	a	a	DET
ajbmeb-1201	232	11	direct	direct	ADJ
ajbmeb-1201	232	12	standard	standard	NOUN
ajbmeb-1201	232	13	for	for	ADP
ajbmeb-1201	232	14	disclosing	disclose	VERB
ajbmeb-1201	232	15	unusual	unusual	ADJ
ajbmeb-1201	232	16	profits	profit	NOUN
ajbmeb-1201	232	17	and	and	CCONJ
ajbmeb-1201	232	18	losses	loss	NOUN
ajbmeb-1201	232	19	and	and	CCONJ
ajbmeb-1201	232	20	adhering	adhere	VERB
ajbmeb-1201	232	21	to	to	ADP
ajbmeb-1201	232	22	the	the	DET
ajbmeb-1201	232	23	rules	rule	NOUN
ajbmeb-1201	232	24	of	of	ADP
ajbmeb-1201	232	25	accounting	account	VERB
ajbmeb-1201	232	26	conservatism	conservatism	NOUN
ajbmeb-1201	232	27	.	.	PUNCT
ajbmeb-1201	233	1	2	2	X
ajbmeb-1201	233	2	.	.	X
ajbmeb-1201	233	3	the	the	DET
ajbmeb-1201	233	4	study	study	NOUN
ajbmeb-1201	233	5	proved	prove	VERB
ajbmeb-1201	233	6	that	that	SCONJ
ajbmeb-1201	233	7	the	the	DET
ajbmeb-1201	233	8	information	information	NOUN
ajbmeb-1201	233	9	provided	provide	VERB
ajbmeb-1201	233	10	by	by	ADP
ajbmeb-1201	233	11	accounting	account	VERB
ajbmeb-1201	233	12	disclosure	disclosure	NOUN
ajbmeb-1201	233	13	meets	meet	VERB
ajbmeb-1201	233	14	a	a	DET
ajbmeb-1201	233	15	large	large	ADJ
ajbmeb-1201	233	16	part	part	NOUN
ajbmeb-1201	233	17	of	of	ADP
ajbmeb-1201	233	18	the	the	DET
ajbmeb-1201	233	19	needs	need	NOUN
ajbmeb-1201	233	20	of	of	ADP
ajbmeb-1201	233	21	the	the	DET
ajbmeb-1201	233	22	beneficiary	beneficiary	NOUN
ajbmeb-1201	233	23	parties	party	NOUN
ajbmeb-1201	233	24	.	.	PUNCT
ajbmeb-1201	234	1	3	3	X
ajbmeb-1201	234	2	.	.	X
ajbmeb-1201	234	3	a	a	DET
ajbmeb-1201	234	4	set	set	NOUN
ajbmeb-1201	234	5	of	of	ADP
ajbmeb-1201	234	6	guidelines	guideline	NOUN
ajbmeb-1201	234	7	and	and	CCONJ
ajbmeb-1201	234	8	instructions	instruction	NOUN
ajbmeb-1201	234	9	should	should	AUX
ajbmeb-1201	234	10	be	be	AUX
ajbmeb-1201	234	11	provided	provide	VERB
ajbmeb-1201	234	12	for	for	ADP
ajbmeb-1201	234	13	auditors	auditor	NOUN
ajbmeb-1201	234	14	to	to	PART
ajbmeb-1201	234	15	use	use	VERB
ajbmeb-1201	234	16	for	for	ADP
ajbmeb-1201	234	17	the	the	DET
ajbmeb-1201	234	18	purpose	purpose	NOUN
ajbmeb-1201	234	19	of	of	ADP
ajbmeb-1201	234	20	discovering	discover	VERB
ajbmeb-1201	234	21	or	or	CCONJ
ajbmeb-1201	234	22	reducing	reduce	VERB
ajbmeb-1201	234	23	the	the	DET
ajbmeb-1201	234	24	phenomenon	phenomenon	NOUN
ajbmeb-1201	234	25	of	of	ADP
ajbmeb-1201	234	26	profits	profit	NOUN
ajbmeb-1201	234	27	management	management	NOUN
ajbmeb-1201	234	28	.	.	PUNCT
ajbmeb-1201	235	1	4	4	X
ajbmeb-1201	235	2	.	.	X
ajbmeb-1201	235	3	not	not	PART
ajbmeb-1201	235	4	focusing	focus	VERB
ajbmeb-1201	235	5	solely	solely	ADV
ajbmeb-1201	235	6	on	on	ADP
ajbmeb-1201	235	7	directing	direct	VERB
ajbmeb-1201	235	8	the	the	DET
ajbmeb-1201	235	9	financial	financial	ADJ
ajbmeb-1201	235	10	statements	statement	NOUN
ajbmeb-1201	235	11	to	to	ADP
ajbmeb-1201	235	12	specific	specific	ADJ
ajbmeb-1201	235	13	parties	party	NOUN
ajbmeb-1201	235	14	,	,	PUNCT
ajbmeb-1201	235	15	but	but	CCONJ
ajbmeb-1201	235	16	rather	rather	ADV
ajbmeb-1201	235	17	the	the	DET
ajbmeb-1201	235	18	necessity	necessity	NOUN
ajbmeb-1201	235	19	of	of	ADP
ajbmeb-1201	235	20	directing	direct	VERB
ajbmeb-1201	235	21	them	they	PRON
ajbmeb-1201	235	22	to	to	ADP
ajbmeb-1201	235	23	all	all	DET
ajbmeb-1201	235	24	stakeholders	stakeholder	NOUN
ajbmeb-1201	235	25	whose	whose	DET
ajbmeb-1201	235	26	decision	decision	NOUN
ajbmeb-1201	235	27	-	-	PUNCT
ajbmeb-1201	235	28	making	make	VERB
ajbmeb-1201	235	29	activities	activity	NOUN
ajbmeb-1201	235	30	the	the	PRON
ajbmeb-1201	235	31	affect	affect	VERB
ajbmeb-1201	235	32	banks	bank	NOUN
ajbmeb-1201	235	33	to	to	PART
ajbmeb-1201	235	34	facilitate	facilitate	VERB
ajbmeb-1201	235	35	the	the	DET
ajbmeb-1201	235	36	process	process	NOUN
ajbmeb-1201	235	37	of	of	ADP
ajbmeb-1201	235	38	self	self	NOUN
ajbmeb-1201	235	39	-	-	PUNCT
ajbmeb-1201	235	40	evaluating	evaluate	VERB
ajbmeb-1201	235	41	their	their	PRON
ajbmeb-1201	235	42	activity	activity	NOUN
ajbmeb-1201	235	43	.	.	PUNCT
ajbmeb-1201	236	1	5	5	X
ajbmeb-1201	236	2	.	.	X
ajbmeb-1201	236	3	enhancing	enhance	VERB
ajbmeb-1201	236	4	the	the	DET
ajbmeb-1201	236	5	effectiveness	effectiveness	NOUN
ajbmeb-1201	236	6	and	and	CCONJ
ajbmeb-1201	236	7	role	role	NOUN
ajbmeb-1201	236	8	of	of	ADP
ajbmeb-1201	236	9	the	the	DET
ajbmeb-1201	236	10	frq	frq	NOUN
ajbmeb-1201	236	11	and	and	CCONJ
ajbmeb-1201	236	12	the	the	DET
ajbmeb-1201	236	13	continuity	continuity	NOUN
ajbmeb-1201	236	14	of	of	ADP
ajbmeb-1201	236	15	its	its	PRON
ajbmeb-1201	236	16	work	work	NOUN
ajbmeb-1201	236	17	by	by	ADP
ajbmeb-1201	236	18	the	the	DET
ajbmeb-1201	236	19	relevant	relevant	ADJ
ajbmeb-1201	236	20	authorities	authority	NOUN
ajbmeb-1201	236	21	in	in	ADP
ajbmeb-1201	236	22	a	a	DET
ajbmeb-1201	236	23	better	well	ADJ
ajbmeb-1201	236	24	manner	manner	NOUN
ajbmeb-1201	236	25	.	.	PUNCT
ajbmeb-1201	237	1	6	6	NUM
ajbmeb-1201	237	2	.	.	PUNCT
ajbmeb-1201	237	3	the	the	DET
ajbmeb-1201	237	4	ise	ise	NOUN
ajbmeb-1201	237	5	must	must	AUX
ajbmeb-1201	237	6	expand	expand	VERB
ajbmeb-1201	237	7	the	the	DET
ajbmeb-1201	237	8	disclosure	disclosure	NOUN
ajbmeb-1201	237	9	rules	rule	NOUN
ajbmeb-1201	237	10	in	in	ADP
ajbmeb-1201	237	11	a	a	DET
ajbmeb-1201	237	12	way	way	NOUN
ajbmeb-1201	237	13	that	that	PRON
ajbmeb-1201	237	14	is	be	AUX
ajbmeb-1201	237	15	consistent	consistent	ADJ
ajbmeb-1201	237	16	with	with	ADP
ajbmeb-1201	237	17	the	the	DET
ajbmeb-1201	237	18	conditions	condition	NOUN
ajbmeb-1201	237	19	found	find	VERB
ajbmeb-1201	237	20	in	in	ADP
ajbmeb-1201	237	21	the	the	DET
ajbmeb-1201	237	22	current	current	ADJ
ajbmeb-1201	237	23	study	study	NOUN
ajbmeb-1201	237	24	.	.	PUNCT
ajbmeb-1201	238	1	references	reference	NOUN
ajbmeb-1201	238	2	1	1	NUM
ajbmeb-1201	238	3	.	.	PUNCT
ajbmeb-1201	238	4	abdul	abdul	PROPN
ajbmeb-1201	238	5	latif	latif	PROPN
ajbmeb-1201	238	6	,	,	PUNCT
ajbmeb-1201	238	7	s.	s.	PROPN
ajbmeb-1201	238	8	(	(	PUNCT
ajbmeb-1201	238	9	2013	2013	NUM
ajbmeb-1201	238	10	)	)	PUNCT
ajbmeb-1201	238	11	.	.	PUNCT
ajbmeb-1201	239	1	accounting	accounting	NOUN
ajbmeb-1201	239	2	measurement	measurement	NOUN
ajbmeb-1201	239	3	and	and	CCONJ
ajbmeb-1201	239	4	disclosure	disclosure	NOUN
ajbmeb-1201	239	5	in	in	ADP
ajbmeb-1201	239	6	financial	financial	ADJ
ajbmeb-1201	239	7	statements	statement	NOUN
ajbmeb-1201	239	8	according	accord	VERB
ajbmeb-1201	239	9	to	to	ADP
ajbmeb-1201	239	10	ifrs	ifrs	PROPN
ajbmeb-1201	239	11	/	/	SYM
ajbmeb-1201	239	12	ias	ias	PROPN
ajbmeb-1201	239	13	:	:	PUNCT
ajbmeb-1201	239	14	a	a	DET
ajbmeb-1201	239	15	field	field	NOUN
ajbmeb-1201	239	16	study	study	NOUN
ajbmeb-1201	239	17	of	of	ADP
ajbmeb-1201	239	18	algerian	algerian	ADJ
ajbmeb-1201	239	19	commercial	commercial	ADJ
ajbmeb-1201	239	20	banks	bank	NOUN
ajbmeb-1201	239	21	in	in	ADP
ajbmeb-1201	239	22	ouargla	ouargla	PROPN
ajbmeb-1201	239	23	city	city	NOUN
ajbmeb-1201	239	24	(	(	PUNCT
ajbmeb-1201	239	25	unpublished	unpublished	ADJ
ajbmeb-1201	239	26	master	master	NOUN
ajbmeb-1201	239	27	's	's	PART
ajbmeb-1201	239	28	thesis	thesis	NOUN
ajbmeb-1201	239	29	)	)	PUNCT
ajbmeb-1201	239	30	.	.	PUNCT
ajbmeb-1201	240	1	kasdi	kasdi	PROPN
ajbmeb-1201	240	2	merbah	merbah	PROPN
ajbmeb-1201	240	3	university	university	PROPN
ajbmeb-1201	240	4	.	.	PUNCT
ajbmeb-1201	241	1	2	2	NUM
ajbmeb-1201	241	2	.	.	X
ajbmeb-1201	241	3	abrigo	abrigo	PROPN
ajbmeb-1201	241	4	,	,	PUNCT
ajbmeb-1201	241	5	l.	l.	PROPN
ajbmeb-1201	241	6	k.	k.	PROPN
ajbmeb-1201	241	7	c.	c.	PROPN
ajbmeb-1201	241	8	,	,	PUNCT
ajbmeb-1201	241	9	&	&	CCONJ
ajbmeb-1201	241	10	ferrer	ferrer	PROPN
ajbmeb-1201	241	11	,	,	PUNCT
ajbmeb-1201	241	12	r.	r.	PROPN
ajbmeb-1201	241	13	c.	c.	PROPN
ajbmeb-1201	241	14	(	(	PUNCT
ajbmeb-1201	241	15	2016	2016	NUM
ajbmeb-1201	241	16	)	)	PUNCT
ajbmeb-1201	241	17	.	.	PUNCT
ajbmeb-1201	242	1	the	the	DET
ajbmeb-1201	242	2	effect	effect	NOUN
ajbmeb-1201	242	3	of	of	ADP
ajbmeb-1201	242	4	management	management	NOUN
ajbmeb-1201	242	5	compensation	compensation	NOUN
ajbmeb-1201	242	6	and	and	CCONJ
ajbmeb-1201	242	7	debt	debt	NOUN
ajbmeb-1201	242	8	requirements	requirement	NOUN
ajbmeb-1201	242	9	on	on	ADP
ajbmeb-1201	242	10	earnings	earning	NOUN
ajbmeb-1201	242	11	management	management	NOUN
ajbmeb-1201	242	12	concerning	concern	VERB
ajbmeb-1201	242	13	the	the	DET
ajbmeb-1201	242	14	impairment	impairment	NOUN
ajbmeb-1201	242	15	of	of	ADP
ajbmeb-1201	242	16	assets	asset	NOUN
ajbmeb-1201	242	17	.	.	PUNCT
ajbmeb-1201	243	1	journal	journal	NOUN
ajbmeb-1201	243	2	of	of	ADP
ajbmeb-1201	243	3	accounting	accounting	NOUN
ajbmeb-1201	243	4	and	and	CCONJ
ajbmeb-1201	243	5	investment	investment	NOUN
ajbmeb-1201	243	6	,	,	PUNCT
ajbmeb-1201	243	7	17(1	17(1	NUM
ajbmeb-1201	243	8	)	)	PUNCT
ajbmeb-1201	243	9	,	,	PUNCT
ajbmeb-1201	243	10	1	1	NUM
ajbmeb-1201	243	11	-	-	SYM
ajbmeb-1201	243	12	21	21	NUM
ajbmeb-1201	243	13	.	.	PUNCT
ajbmeb-1201	244	1	3	3	X
ajbmeb-1201	244	2	.	.	X
ajbmeb-1201	244	3	achim	achim	PROPN
ajbmeb-1201	244	4	,	,	PUNCT
ajbmeb-1201	244	5	a.m.	a.m.	PROPN
ajbmeb-1201	244	6	&	&	CCONJ
ajbmeb-1201	244	7	chis	chis	PROPN
ajbmeb-1201	244	8	,	,	PUNCT
ajbmeb-1201	244	9	a.o	a.o	PROPN
ajbmeb-1201	244	10	.	.	PROPN
ajbmeb-1201	244	11	(	(	PUNCT
ajbmeb-1201	244	12	2014).financial	2014).financial	ADJ
ajbmeb-1201	244	13	accounting	accounting	NOUN
ajbmeb-1201	244	14	quality	quality	NOUN
ajbmeb-1201	244	15	and	and	CCONJ
ajbmeb-1201	244	16	its	its	PRON
ajbmeb-1201	244	17	defining	define	VERB
ajbmeb-1201	244	18	characteristics	characteristic	NOUN
ajbmeb-1201	244	19	,	,	PUNCT
ajbmeb-1201	244	20	sea	sea	NOUN
ajbmeb-1201	244	21	-	-	PUNCT
ajbmeb-1201	244	22	practical	practical	ADJ
ajbmeb-1201	244	23	application	application	NOUN
ajbmeb-1201	244	24	of	of	ADP
ajbmeb-1201	244	25	.	.	PUNCT
ajbmeb-1201	245	1	science	science	PROPN
ajbmeb-1201	245	2	2(3	2(3	NUM
ajbmeb-1201	245	3	)	)	PUNCT
ajbmeb-1201	245	4	,	,	PUNCT
ajbmeb-1201	245	5	93	93	NUM
ajbmeb-1201	245	6	-	-	SYM
ajbmeb-1201	245	7	98	98	NUM
ajbmeb-1201	245	8	.	.	PUNCT
ajbmeb-1201	246	1	4	4	X
ajbmeb-1201	246	2	.	.	X
ajbmeb-1201	246	3	afiah	afiah	PROPN
ajbmeb-1201	246	4	,	,	PUNCT
ajbmeb-1201	246	5	n.	n.	PROPN
ajbmeb-1201	246	6	n.	n.	PROPN
ajbmeb-1201	246	7	,	,	PUNCT
ajbmeb-1201	246	8	&	&	CCONJ
ajbmeb-1201	246	9	rahmatika	rahmatika	PROPN
ajbmeb-1201	246	10	,	,	PUNCT
ajbmeb-1201	246	11	d.	d.	PROPN
ajbmeb-1201	246	12	n.	n.	PROPN
ajbmeb-1201	246	13	(	(	PUNCT
ajbmeb-1201	246	14	2014	2014	NUM
ajbmeb-1201	246	15	)	)	PUNCT
ajbmeb-1201	246	16	.	.	PUNCT
ajbmeb-1201	247	1	factors	factor	NOUN
ajbmeb-1201	247	2	influencing	influence	VERB
ajbmeb-1201	247	3	the	the	DET
ajbmeb-1201	247	4	quality	quality	NOUN
ajbmeb-1201	247	5	of	of	ADP
ajbmeb-1201	247	6	financial	financial	ADJ
ajbmeb-1201	247	7	reporting	reporting	NOUN
ajbmeb-1201	247	8	and	and	CCONJ
ajbmeb-1201	247	9	its	its	PRON
ajbmeb-1201	247	10	implications	implication	NOUN
ajbmeb-1201	247	11	on	on	ADP
ajbmeb-1201	247	12	good	good	ADJ
ajbmeb-1201	247	13	government	government	NOUN
ajbmeb-1201	247	14	governance	governance	NOUN
ajbmeb-1201	247	15	.	.	PUNCT
ajbmeb-1201	248	1	international	international	ADJ
ajbmeb-1201	248	2	journal	journal	PROPN
ajbmeb-1201	248	3	of	of	ADP
ajbmeb-1201	248	4	business	business	NOUN
ajbmeb-1201	248	5	,	,	PUNCT
ajbmeb-1201	248	6	economics	economic	NOUN
ajbmeb-1201	248	7	and	and	CCONJ
ajbmeb-1201	248	8	law	law	NOUN
ajbmeb-1201	248	9	,	,	PUNCT
ajbmeb-1201	248	10	5(1	5(1	NUM
ajbmeb-1201	248	11	)	)	PUNCT
ajbmeb-1201	248	12	,	,	PUNCT
ajbmeb-1201	248	13	111	111	NUM
ajbmeb-1201	248	14	-	-	SYM
ajbmeb-1201	248	15	121	121	NUM
ajbmeb-1201	248	16	.	.	PUNCT
ajbmeb-1201	249	1	5	5	NUM
ajbmeb-1201	249	2	.	.	X
ajbmeb-1201	249	3	al	al	PROPN
ajbmeb-1201	249	4	amosh	amosh	PROPN
ajbmeb-1201	249	5	,	,	PUNCT
ajbmeb-1201	249	6	h.	h.	PROPN
ajbmeb-1201	249	7	a.	a.	NOUN
ajbmeb-1201	249	8	m.	m.	PROPN
ajbmeb-1201	249	9	,	,	PUNCT
ajbmeb-1201	249	10	&	&	CCONJ
ajbmeb-1201	249	11	mansor	mansor	PROPN
ajbmeb-1201	249	12	,	,	PUNCT
ajbmeb-1201	249	13	n.	n.	NOUN
ajbmeb-1201	249	14	(	(	PUNCT
ajbmeb-1201	249	15	2018	2018	NUM
ajbmeb-1201	249	16	)	)	PUNCT
ajbmeb-1201	249	17	.	.	PUNCT
ajbmeb-1201	250	1	sustainability	sustainability	NOUN
ajbmeb-1201	250	2	and	and	CCONJ
ajbmeb-1201	250	3	corporate	corporate	ADJ
ajbmeb-1201	250	4	reporting	reporting	NOUN
ajbmeb-1201	250	5	:	:	PUNCT
ajbmeb-1201	250	6	a	a	DET
ajbmeb-1201	250	7	review	review	NOUN
ajbmeb-1201	250	8	on	on	ADP
ajbmeb-1201	250	9	environmental	environmental	ADJ
ajbmeb-1201	250	10	and	and	CCONJ
ajbmeb-1201	250	11	social	social	ADJ
ajbmeb-1201	250	12	accounting	accounting	NOUN
ajbmeb-1201	250	13	disclosure	disclosure	NOUN
ajbmeb-1201	250	14	.	.	PUNCT
ajbmeb-1201	251	1	international	international	ADJ
ajbmeb-1201	251	2	journal	journal	PROPN
ajbmeb-1201	251	3	of	of	ADP
ajbmeb-1201	251	4	accounting	accounting	NOUN
ajbmeb-1201	251	5	,	,	PUNCT
ajbmeb-1201	251	6	finance	finance	NOUN
ajbmeb-1201	251	7	and	and	CCONJ
ajbmeb-1201	251	8	business	business	NOUN
ajbmeb-1201	251	9	,	,	PUNCT
ajbmeb-1201	251	10	3(8	3(8	NUM
ajbmeb-1201	251	11	)	)	PUNCT
ajbmeb-1201	251	12	,	,	PUNCT
ajbmeb-1201	251	13	78	78	NUM
ajbmeb-1201	251	14	-	-	SYM
ajbmeb-1201	251	15	87	87	NUM
ajbmeb-1201	251	16	.	.	PUNCT
ajbmeb-1201	252	1	american	american	PROPN
ajbmeb-1201	252	2	journal	journal	PROPN
ajbmeb-1201	252	3	of	of	ADP
ajbmeb-1201	252	4	business	business	NOUN
ajbmeb-1201	252	5	management	management	NOUN
ajbmeb-1201	252	6	,	,	PUNCT
ajbmeb-1201	252	7	economics	economic	NOUN
ajbmeb-1201	252	8	and	and	CCONJ
ajbmeb-1201	252	9	banking	banking	NOUN
ajbmeb-1201	252	10	volume	volume	NOUN
ajbmeb-1201	252	11	16	16	NUM
ajbmeb-1201	252	12	sep	sep	PROPN
ajbmeb-1201	252	13	,	,	PUNCT
ajbmeb-1201	252	14	2023	2023	NUM
ajbmeb-1201	252	15	p	p	NOUN
ajbmeb-1201	252	16	a	a	DET
ajbmeb-1201	252	17	g	g	NOUN
ajbmeb-1201	252	18	e	e	NOUN
ajbmeb-1201	252	19	|	|	ADV
ajbmeb-1201	252	20	94	94	NUM
ajbmeb-1201	252	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1201	252	22	6	6	NUM
ajbmeb-1201	252	23	.	.	PUNCT
ajbmeb-1201	253	1	al	al	PROPN
ajbmeb-1201	253	2	-	-	PUNCT
ajbmeb-1201	253	3	amin	amin	PROPN
ajbmeb-1201	253	4	,	,	PUNCT
ajbmeb-1201	253	5	m.	m.	NOUN
ajbmeb-1201	253	6	o.	o.	PROPN
ajbmeb-1201	253	7	(	(	PUNCT
ajbmeb-1201	253	8	2015	2015	NUM
ajbmeb-1201	253	9	)	)	PUNCT
ajbmeb-1201	253	10	.	.	PUNCT
ajbmeb-1201	254	1	the	the	DET
ajbmeb-1201	254	2	role	role	NOUN
ajbmeb-1201	254	3	of	of	ADP
ajbmeb-1201	254	4	international	international	ADJ
ajbmeb-1201	254	5	accounting	accounting	NOUN
ajbmeb-1201	254	6	standards	standard	NOUN
ajbmeb-1201	254	7	in	in	ADP
ajbmeb-1201	254	8	improving	improve	VERB
ajbmeb-1201	254	9	the	the	DET
ajbmeb-1201	254	10	quality	quality	NOUN
ajbmeb-1201	254	11	of	of	ADP
ajbmeb-1201	254	12	measurement	measurement	NOUN
ajbmeb-1201	254	13	and	and	CCONJ
ajbmeb-1201	254	14	disclosure	disclosure	NOUN
ajbmeb-1201	254	15	of	of	ADP
ajbmeb-1201	254	16	intangible	intangible	ADJ
ajbmeb-1201	254	17	assets	asset	NOUN
ajbmeb-1201	254	18	:	:	PUNCT
ajbmeb-1201	254	19	a	a	DET
ajbmeb-1201	254	20	field	field	NOUN
ajbmeb-1201	254	21	application	application	NOUN
ajbmeb-1201	254	22	study	study	NOUN
ajbmeb-1201	254	23	of	of	ADP
ajbmeb-1201	254	24	companies	company	NOUN
ajbmeb-1201	254	25	listed	list	VERB
ajbmeb-1201	254	26	on	on	ADP
ajbmeb-1201	254	27	the	the	DET
ajbmeb-1201	254	28	khartoum	khartoum	PROPN
ajbmeb-1201	254	29	stock	stock	PROPN
ajbmeb-1201	254	30	exchange	exchange	PROPN
ajbmeb-1201	254	31	(	(	PUNCT
ajbmeb-1201	254	32	unpublished	unpublished	ADJ
ajbmeb-1201	254	33	phd	phd	NOUN
ajbmeb-1201	254	34	dissertation	dissertation	NOUN
ajbmeb-1201	254	35	)	)	PUNCT
ajbmeb-1201	254	36	.	.	PUNCT
ajbmeb-1201	255	1	sudan	sudan	PROPN
ajbmeb-1201	255	2	university	university	PROPN
ajbmeb-1201	255	3	of	of	ADP
ajbmeb-1201	255	4	science	science	NOUN
ajbmeb-1201	255	5	and	and	CCONJ
ajbmeb-1201	255	6	technology	technology	NOUN
ajbmeb-1201	255	7	.	.	PUNCT
ajbmeb-1201	256	1	7	7	X
ajbmeb-1201	256	2	.	.	X
ajbmeb-1201	256	3	alexander	alexander	PROPN
ajbmeb-1201	256	4	,	,	PUNCT
ajbmeb-1201	256	5	d.	d.	PROPN
ajbmeb-1201	256	6	,	,	PUNCT
ajbmeb-1201	256	7	britton	britton	PROPN
ajbmeb-1201	256	8	,	,	PUNCT
ajbmeb-1201	256	9	a.	a.	PROPN
ajbmeb-1201	256	10	,	,	PUNCT
ajbmeb-1201	256	11	jorissen	jorissen	PROPN
ajbmeb-1201	256	12	,	,	PUNCT
ajbmeb-1201	256	13	a.	a.	NOUN
ajbmeb-1201	256	14	,	,	PUNCT
ajbmeb-1201	256	15	hoogendoorn	hoogendoorn	ADJ
ajbmeb-1201	256	16	,	,	PUNCT
ajbmeb-1201	256	17	m.	m.	NOUN
ajbmeb-1201	256	18	n.	n.	PROPN
ajbmeb-1201	256	19	,	,	PUNCT
ajbmeb-1201	256	20	&	&	CCONJ
ajbmeb-1201	256	21	van	van	PROPN
ajbmeb-1201	256	22	mourik	mourik	PROPN
ajbmeb-1201	256	23	,	,	PUNCT
ajbmeb-1201	256	24	c.	c.	PROPN
ajbmeb-1201	256	25	(	(	PUNCT
ajbmeb-1201	256	26	2009	2009	NUM
ajbmeb-1201	256	27	)	)	PUNCT
ajbmeb-1201	256	28	.	.	PUNCT
ajbmeb-1201	257	1	international	international	ADJ
ajbmeb-1201	257	2	financial	financial	ADJ
ajbmeb-1201	257	3	reporting	reporting	NOUN
ajbmeb-1201	257	4	and	and	CCONJ
ajbmeb-1201	257	5	analysis	analysis	NOUN
ajbmeb-1201	257	6	.	.	PUNCT
ajbmeb-1201	258	1	(	(	PUNCT
ajbmeb-1201	258	2	3rd	3rd	ADJ
ajbmeb-1201	258	3	edition	edition	NOUN
ajbmeb-1201	258	4	)	)	PUNCT
ajbmeb-1201	258	5	.	.	PUNCT
ajbmeb-1201	259	1	thomson	thomson	PROPN
ajbmeb-1201	259	2	learning	learning	PROPN
ajbmeb-1201	259	3	.	.	PUNCT
ajbmeb-1201	260	1	8	8	X
ajbmeb-1201	260	2	.	.	X
ajbmeb-1201	260	3	brody	brody	NOUN
ajbmeb-1201	260	4	,	,	PUNCT
ajbmeb-1201	260	5	m.	m.	NOUN
ajbmeb-1201	260	6	,	,	PUNCT
ajbmeb-1201	260	7	&	&	CCONJ
ajbmeb-1201	260	8	marrakchi	marrakchi	PROPN
ajbmeb-1201	260	9	,	,	PUNCT
ajbmeb-1201	260	10	a.	a.	NOUN
ajbmeb-1201	260	11	(	(	PUNCT
ajbmeb-1201	260	12	2019	2019	NUM
ajbmeb-1201	260	13	)	)	PUNCT
ajbmeb-1201	260	14	.	.	PUNCT
ajbmeb-1201	261	1	accounting	accounting	NOUN
ajbmeb-1201	261	2	disclosure	disclosure	NOUN
ajbmeb-1201	261	3	requirements	requirement	NOUN
ajbmeb-1201	261	4	in	in	ADP
ajbmeb-1201	261	5	the	the	DET
ajbmeb-1201	261	6	public	public	ADJ
ajbmeb-1201	261	7	budget	budget	NOUN
ajbmeb-1201	261	8	under	under	ADP
ajbmeb-1201	261	9	the	the	DET
ajbmeb-1201	261	10	financial	financial	ADJ
ajbmeb-1201	261	11	accounting	accounting	NOUN
ajbmeb-1201	261	12	system	system	NOUN
ajbmeb-1201	261	13	in	in	ADP
ajbmeb-1201	261	14	comparison	comparison	NOUN
ajbmeb-1201	261	15	with	with	ADP
ajbmeb-1201	261	16	international	international	ADJ
ajbmeb-1201	261	17	accounting	accounting	NOUN
ajbmeb-1201	261	18	standard	standard	PROPN
ajbmeb-1201	261	19	no	no	INTJ
ajbmeb-1201	261	20	.	.	PROPN
ajbmeb-1201	261	21	01	01	NUM
ajbmeb-1201	261	22	(	(	PUNCT
ajbmeb-1201	261	23	ias1	ias1	PROPN
ajbmeb-1201	261	24	)	)	PUNCT
ajbmeb-1201	261	25	.	.	PUNCT
ajbmeb-1201	262	1	advanced	advanced	ADJ
ajbmeb-1201	262	2	accounting	accounting	NOUN
ajbmeb-1201	262	3	and	and	CCONJ
ajbmeb-1201	262	4	financial	financial	ADJ
ajbmeb-1201	262	5	studies	study	NOUN
ajbmeb-1201	262	6	journal	journal	NOUN
ajbmeb-1201	262	7	,	,	PUNCT
ajbmeb-1201	262	8	3(1	3(1	NUM
ajbmeb-1201	262	9	)	)	PUNCT
ajbmeb-1201	262	10	,	,	PUNCT
ajbmeb-1201	262	11	1	1	NUM
ajbmeb-1201	262	12	-	-	SYM
ajbmeb-1201	262	13	22	22	NUM
ajbmeb-1201	262	14	.	.	PUNCT
ajbmeb-1201	263	1	9	9	NUM
ajbmeb-1201	263	2	.	.	X
ajbmeb-1201	263	3	de	de	PROPN
ajbmeb-1201	263	4	souza	souza	PROPN
ajbmeb-1201	263	5	,	,	PUNCT
ajbmeb-1201	263	6	j.	j.	PROPN
ajbmeb-1201	263	7	a.	a.	PROPN
ajbmeb-1201	263	8	s.	s.	PROPN
ajbmeb-1201	263	9	,	,	PUNCT
ajbmeb-1201	263	10	rissatti	rissatti	VERB
ajbmeb-1201	263	11	,	,	PUNCT
ajbmeb-1201	263	12	j.	j.	PROPN
ajbmeb-1201	263	13	c.	c.	PROPN
ajbmeb-1201	263	14	,	,	PUNCT
ajbmeb-1201	263	15	rover	rover	PROPN
ajbmeb-1201	263	16	,	,	PUNCT
ajbmeb-1201	263	17	s.	s.	PROPN
ajbmeb-1201	263	18	,	,	PUNCT
ajbmeb-1201	263	19	&	&	CCONJ
ajbmeb-1201	263	20	borba	borba	PROPN
ajbmeb-1201	263	21	,	,	PUNCT
ajbmeb-1201	263	22	j.	j.	PROPN
ajbmeb-1201	263	23	a.	a.	PROPN
ajbmeb-1201	263	24	(	(	PUNCT
ajbmeb-1201	263	25	2019	2019	NUM
ajbmeb-1201	263	26	)	)	PUNCT
ajbmeb-1201	263	27	.	.	PUNCT
ajbmeb-1201	264	1	the	the	DET
ajbmeb-1201	264	2	linguistic	linguistic	ADJ
ajbmeb-1201	264	3	complexities	complexity	NOUN
ajbmeb-1201	264	4	of	of	ADP
ajbmeb-1201	264	5	narrative	narrative	NOUN
ajbmeb-1201	264	6	accounting	accounting	NOUN
ajbmeb-1201	264	7	disclosure	disclosure	NOUN
ajbmeb-1201	264	8	on	on	ADP
ajbmeb-1201	264	9	financial	financial	ADJ
ajbmeb-1201	264	10	statements	statement	NOUN
ajbmeb-1201	264	11	:	:	PUNCT
ajbmeb-1201	264	12	an	an	DET
ajbmeb-1201	264	13	analysis	analysis	NOUN
ajbmeb-1201	264	14	based	base	VERB
ajbmeb-1201	264	15	on	on	ADP
ajbmeb-1201	264	16	readability	readability	NOUN
ajbmeb-1201	264	17	characteristics	characteristic	NOUN
ajbmeb-1201	264	18	.	.	PUNCT
ajbmeb-1201	265	1	research	research	NOUN
ajbmeb-1201	265	2	in	in	ADP
ajbmeb-1201	265	3	international	international	ADJ
ajbmeb-1201	265	4	business	business	NOUN
ajbmeb-1201	265	5	and	and	CCONJ
ajbmeb-1201	265	6	finance	finance	NOUN
ajbmeb-1201	265	7	,	,	PUNCT
ajbmeb-1201	265	8	48	48	NUM
ajbmeb-1201	265	9	,	,	PUNCT
ajbmeb-1201	265	10	59	59	NUM
ajbmeb-1201	265	11	-	-	SYM
ajbmeb-1201	265	12	74	74	NUM
ajbmeb-1201	265	13	.	.	PUNCT
ajbmeb-1201	266	1	10	10	NUM
ajbmeb-1201	266	2	.	.	PUNCT
ajbmeb-1201	267	1	gajevszky	gajevszky	PROPN
ajbmeb-1201	267	2	,	,	PUNCT
ajbmeb-1201	267	3	a.	a.	NOUN
ajbmeb-1201	267	4	(	(	PUNCT
ajbmeb-1201	267	5	2015	2015	NUM
ajbmeb-1201	267	6	)	)	PUNCT
ajbmeb-1201	267	7	.	.	PUNCT
ajbmeb-1201	268	1	assessing	assess	VERB
ajbmeb-1201	268	2	financial	financial	ADJ
ajbmeb-1201	268	3	reporting	reporting	NOUN
ajbmeb-1201	268	4	quality	quality	NOUN
ajbmeb-1201	268	5	:	:	PUNCT
ajbmeb-1201	268	6	evidence	evidence	NOUN
ajbmeb-1201	268	7	from	from	ADP
ajbmeb-1201	268	8	romania	romania	PROPN
ajbmeb-1201	268	9	.	.	PUNCT
ajbmeb-1201	269	1	audit	audit	PROPN
ajbmeb-1201	269	2	financiar	financiar	PROPN
ajbmeb-1201	269	3	,	,	PUNCT
ajbmeb-1201	269	4	13(121).69	13(121).69	NUM
ajbmeb-1201	269	5	-	-	SYM
ajbmeb-1201	269	6	81	81	NUM
ajbmeb-1201	269	7	.	.	PUNCT
ajbmeb-1201	270	1	11	11	NUM
ajbmeb-1201	270	2	.	.	PUNCT
ajbmeb-1201	271	1	haddad	haddad	PROPN
ajbmeb-1201	271	2	,	,	PUNCT
ajbmeb-1201	271	3	a.	a.	PROPN
ajbmeb-1201	271	4	e.	e.	PROPN
ajbmeb-1201	271	5	,	,	PUNCT
ajbmeb-1201	271	6	sbeiti	sbeiti	PROPN
ajbmeb-1201	271	7	,	,	PUNCT
ajbmeb-1201	271	8	w.	w.	PROPN
ajbmeb-1201	271	9	m.	m.	PROPN
ajbmeb-1201	271	10	,	,	PUNCT
ajbmeb-1201	271	11	&	&	CCONJ
ajbmeb-1201	271	12	qasim	qasim	PROPN
ajbmeb-1201	271	13	,	,	PUNCT
ajbmeb-1201	271	14	a.	a.	NOUN
ajbmeb-1201	271	15	(	(	PUNCT
ajbmeb-1201	271	16	2017	2017	NUM
ajbmeb-1201	271	17	)	)	PUNCT
ajbmeb-1201	271	18	.	.	PUNCT
ajbmeb-1201	272	1	accounting	accounting	NOUN
ajbmeb-1201	272	2	legislation	legislation	NOUN
ajbmeb-1201	272	3	,	,	PUNCT
ajbmeb-1201	272	4	corporate	corporate	ADJ
ajbmeb-1201	272	5	governance	governance	NOUN
ajbmeb-1201	272	6	codes	code	NOUN
ajbmeb-1201	272	7	and	and	CCONJ
ajbmeb-1201	272	8	disclosure	disclosure	NOUN
ajbmeb-1201	272	9	in	in	ADP
ajbmeb-1201	272	10	jordan	jordan	PROPN
ajbmeb-1201	272	11	:	:	PUNCT
ajbmeb-1201	272	12	a	a	DET
ajbmeb-1201	272	13	review	review	NOUN
ajbmeb-1201	272	14	.	.	PUNCT
ajbmeb-1201	273	1	international	international	ADJ
ajbmeb-1201	273	2	journal	journal	PROPN
ajbmeb-1201	273	3	of	of	ADP
ajbmeb-1201	273	4	law	law	NOUN
ajbmeb-1201	273	5	and	and	CCONJ
ajbmeb-1201	273	6	management	management	NOUN
ajbmeb-1201	273	7	,	,	PUNCT
ajbmeb-1201	273	8	59(1	59(1	NUM
ajbmeb-1201	273	9	)	)	PUNCT
ajbmeb-1201	273	10	,	,	PUNCT
ajbmeb-1201	273	11	147	147	NUM
ajbmeb-1201	273	12	-	-	SYM
ajbmeb-1201	273	13	176	176	NUM
ajbmeb-1201	273	14	.	.	PUNCT
ajbmeb-1201	273	15	12	12	NUM
ajbmeb-1201	273	16	.	.	PUNCT
ajbmeb-1201	274	1	haslam	haslam	PROPN
ajbmeb-1201	274	2	,	,	PUNCT
ajbmeb-1201	274	3	j.	j.	PROPN
ajbmeb-1201	274	4	,	,	PUNCT
ajbmeb-1201	274	5	&	&	CCONJ
ajbmeb-1201	274	6	chow	chow	PROPN
ajbmeb-1201	274	7	,	,	PUNCT
ajbmeb-1201	274	8	d.	d.	PROPN
ajbmeb-1201	274	9	(	(	PUNCT
ajbmeb-1201	274	10	2012	2012	NUM
ajbmeb-1201	274	11	)	)	PUNCT
ajbmeb-1201	274	12	.	.	PUNCT
ajbmeb-1201	275	1	financial	financial	ADJ
ajbmeb-1201	275	2	reporting	reporting	NOUN
ajbmeb-1201	275	3	.	.	PUNCT
ajbmeb-1201	276	1	university	university	NOUN
ajbmeb-1201	276	2	of	of	ADP
ajbmeb-1201	276	3	london	london	PROPN
ajbmeb-1201	276	4	13	13	NUM
ajbmeb-1201	276	5	.	.	PUNCT
ajbmeb-1201	277	1	herath	herath	PROPN
ajbmeb-1201	277	2	,	,	PUNCT
ajbmeb-1201	277	3	s.	s.	PROPN
ajbmeb-1201	277	4	k.	k.	PROPN
ajbmeb-1201	277	5	,	,	PUNCT
ajbmeb-1201	277	6	&	&	CCONJ
ajbmeb-1201	277	7	albarqi	albarqi	PROPN
ajbmeb-1201	277	8	,	,	PUNCT
ajbmeb-1201	277	9	n.	n.	NOUN
ajbmeb-1201	277	10	(	(	PUNCT
ajbmeb-1201	277	11	2017	2017	NUM
ajbmeb-1201	277	12	)	)	PUNCT
ajbmeb-1201	277	13	.	.	PUNCT
ajbmeb-1201	278	1	financial	financial	ADJ
ajbmeb-1201	278	2	reporting	reporting	NOUN
ajbmeb-1201	278	3	quality	quality	NOUN
ajbmeb-1201	278	4	:	:	PUNCT
ajbmeb-1201	278	5	a	a	DET
ajbmeb-1201	278	6	literature	literature	NOUN
ajbmeb-1201	278	7	review	review	NOUN
ajbmeb-1201	278	8	.	.	PUNCT
ajbmeb-1201	279	1	international	international	ADJ
ajbmeb-1201	279	2	journal	journal	PROPN
ajbmeb-1201	279	3	of	of	ADP
ajbmeb-1201	279	4	business	business	NOUN
ajbmeb-1201	279	5	management	management	PROPN
ajbmeb-1201	279	6	and	and	CCONJ
ajbmeb-1201	279	7	commerce	commerce	NOUN
ajbmeb-1201	279	8	,	,	PUNCT
ajbmeb-1201	279	9	2(2	2(2	NUM
ajbmeb-1201	279	10	)	)	PUNCT
ajbmeb-1201	279	11	,	,	PUNCT
ajbmeb-1201	279	12	1	1	NUM
ajbmeb-1201	279	13	-	-	SYM
ajbmeb-1201	279	14	14	14	NUM
ajbmeb-1201	279	15	.	.	PUNCT
ajbmeb-1201	280	1	14	14	NUM
ajbmeb-1201	280	2	.	.	PUNCT
ajbmeb-1201	281	1	honggowati	honggowati	PROPN
ajbmeb-1201	281	2	,	,	PUNCT
ajbmeb-1201	281	3	s.	s.	PROPN
ajbmeb-1201	281	4	,	,	PUNCT
ajbmeb-1201	281	5	rahmawati	rahmawati	PROPN
ajbmeb-1201	281	6	,	,	PUNCT
ajbmeb-1201	281	7	r.	r.	PROPN
ajbmeb-1201	281	8	,	,	PUNCT
ajbmeb-1201	281	9	aryani	aryani	PROPN
ajbmeb-1201	281	10	,	,	PUNCT
ajbmeb-1201	281	11	y.	y.	PROPN
ajbmeb-1201	281	12	a.	a.	PROPN
ajbmeb-1201	281	13	,	,	PUNCT
ajbmeb-1201	281	14	&	&	CCONJ
ajbmeb-1201	281	15	probohudono	probohudono	PROPN
ajbmeb-1201	281	16	,	,	PUNCT
ajbmeb-1201	281	17	a.	a.	NOUN
ajbmeb-1201	281	18	n.	n.	NOUN
ajbmeb-1201	281	19	(	(	PUNCT
ajbmeb-1201	281	20	2017	2017	NUM
ajbmeb-1201	281	21	)	)	PUNCT
ajbmeb-1201	281	22	.	.	PUNCT
ajbmeb-1201	282	1	corporate	corporate	ADJ
ajbmeb-1201	282	2	governance	governance	NOUN
ajbmeb-1201	282	3	and	and	CCONJ
ajbmeb-1201	282	4	strategic	strategic	ADJ
ajbmeb-1201	282	5	management	management	NOUN
ajbmeb-1201	282	6	accounting	accounting	NOUN
ajbmeb-1201	282	7	disclosure	disclosure	NOUN
ajbmeb-1201	282	8	.	.	PUNCT
ajbmeb-1201	283	1	indonesian	indonesian	ADJ
ajbmeb-1201	283	2	journal	journal	PROPN
ajbmeb-1201	283	3	of	of	ADP
ajbmeb-1201	283	4	sustainability	sustainability	NOUN
ajbmeb-1201	283	5	accounting	accounting	NOUN
ajbmeb-1201	283	6	and	and	CCONJ
ajbmeb-1201	283	7	management	management	NOUN
ajbmeb-1201	283	8	,	,	PUNCT
ajbmeb-1201	283	9	1(1	1(1	NUM
ajbmeb-1201	283	10	)	)	PUNCT
ajbmeb-1201	283	11	,	,	PUNCT
ajbmeb-1201	283	12	23	23	NUM
ajbmeb-1201	283	13	-	-	SYM
ajbmeb-1201	283	14	30	30	NUM
ajbmeb-1201	283	15	.	.	PUNCT
ajbmeb-1201	284	1	15	15	NUM
ajbmeb-1201	284	2	.	.	PUNCT
ajbmeb-1201	285	1	hussein	hussein	PROPN
ajbmeb-1201	285	2	,	,	PUNCT
ajbmeb-1201	285	3	s.	s.	PROPN
ajbmeb-1201	285	4	s.	s.	PROPN
ajbmeb-1201	285	5	,	,	PUNCT
ajbmeb-1201	285	6	&	&	CCONJ
ajbmeb-1201	285	7	al	al	PROPN
ajbmeb-1201	285	8	-	-	PUNCT
ajbmeb-1201	285	9	tamimi	tamimi	PROPN
ajbmeb-1201	285	10	,	,	PUNCT
ajbmeb-1201	285	11	a.	a.	NOUN
ajbmeb-1201	285	12	h.	h.	PROPN
ajbmeb-1201	285	13	y.	y.	PROPN
ajbmeb-1201	285	14	h.	h.	PROPN
ajbmeb-1201	286	1	(	(	PUNCT
ajbmeb-1201	286	2	2016	2016	NUM
ajbmeb-1201	286	3	)	)	PUNCT
ajbmeb-1201	286	4	.	.	PUNCT
ajbmeb-1201	287	1	the	the	DET
ajbmeb-1201	287	2	impact	impact	NOUN
ajbmeb-1201	287	3	of	of	ADP
ajbmeb-1201	287	4	financial	financial	ADJ
ajbmeb-1201	287	5	reporting	reporting	NOUN
ajbmeb-1201	287	6	quality	quality	NOUN
ajbmeb-1201	287	7	on	on	ADP
ajbmeb-1201	287	8	the	the	DET
ajbmeb-1201	287	9	market	market	NOUN
ajbmeb-1201	287	10	value	value	NOUN
ajbmeb-1201	287	11	of	of	ADP
ajbmeb-1201	287	12	companies	company	NOUN
ajbmeb-1201	287	13	listed	list	VERB
ajbmeb-1201	287	14	on	on	ADP
ajbmeb-1201	287	15	the	the	DET
ajbmeb-1201	287	16	iraq	iraq	PROPN
ajbmeb-1201	287	17	stock	stock	NOUN
ajbmeb-1201	287	18	exchange	exchange	PROPN
ajbmeb-1201	287	19	.	.	PUNCT
ajbmeb-1201	288	1	journal	journal	PROPN
ajbmeb-1201	288	2	of	of	ADP
ajbmeb-1201	288	3	al	al	PROPN
ajbmeb-1201	288	4	-	-	PUNCT
ajbmeb-1201	288	5	turath	turath	PROPN
ajbmeb-1201	288	6	university	university	PROPN
ajbmeb-1201	288	7	college	college	NOUN
ajbmeb-1201	288	8	,	,	PUNCT
ajbmeb-1201	288	9	20	20	NUM
ajbmeb-1201	288	10	,	,	PUNCT
ajbmeb-1201	288	11	389-411.jaafar	389-411.jaafar	NUM
ajbmeb-1201	288	12	,	,	PUNCT
ajbmeb-1201	288	13	a.	a.	PROPN
ajbmeb-1201	288	14	n.	n.	PROPN
ajbmeb-1201	288	15	(	(	PUNCT
ajbmeb-1201	288	16	2005	2005	NUM
ajbmeb-1201	288	17	)	)	PUNCT
ajbmeb-1201	288	18	.	.	PUNCT
ajbmeb-1201	289	1	financial	financial	ADJ
ajbmeb-1201	289	2	accounting	accounting	NOUN
ajbmeb-1201	289	3	:	:	PUNCT
ajbmeb-1201	289	4	principles	principle	NOUN
ajbmeb-1201	289	5	of	of	ADP
ajbmeb-1201	289	6	measurement	measurement	NOUN
ajbmeb-1201	289	7	and	and	CCONJ
ajbmeb-1201	289	8	disclosure	disclosure	NOUN
ajbmeb-1201	289	9	(	(	PUNCT
ajbmeb-1201	289	10	1st	1st	ADJ
ajbmeb-1201	289	11	edition	edition	NOUN
ajbmeb-1201	289	12	)	)	PUNCT
ajbmeb-1201	289	13	.	.	PUNCT
ajbmeb-1201	290	1	jordan	jordan	PROPN
ajbmeb-1201	290	2	:	:	PUNCT
ajbmeb-1201	290	3	dar	dar	PROPN
ajbmeb-1201	290	4	haneen	haneen	NOUN
ajbmeb-1201	290	5	.	.	PUNCT
ajbmeb-1201	291	1	16	16	NUM
ajbmeb-1201	291	2	.	.	PUNCT
ajbmeb-1201	291	3	jasim	jasim	PROPN
ajbmeb-1201	291	4	,	,	PUNCT
ajbmeb-1201	291	5	b.	b.	PROPN
ajbmeb-1201	291	6	h.	h.	PROPN
ajbmeb-1201	291	7	(	(	PUNCT
ajbmeb-1201	291	8	2022	2022	NUM
ajbmeb-1201	291	9	)	)	PUNCT
ajbmeb-1201	291	10	.	.	PUNCT
ajbmeb-1201	292	1	a	a	DET
ajbmeb-1201	292	2	proposed	propose	VERB
ajbmeb-1201	292	3	model	model	NOUN
ajbmeb-1201	292	4	for	for	ADP
ajbmeb-1201	292	5	accounting	account	VERB
ajbmeb-1201	292	6	for	for	ADP
ajbmeb-1201	292	7	assets	asset	NOUN
ajbmeb-1201	292	8	in	in	ADP
ajbmeb-1201	292	9	petroleum	petroleum	NOUN
ajbmeb-1201	292	10	license	license	NOUN
ajbmeb-1201	292	11	contracts	contract	NOUN
ajbmeb-1201	292	12	according	accord	VERB
ajbmeb-1201	292	13	to	to	ADP
ajbmeb-1201	292	14	international	international	ADJ
ajbmeb-1201	292	15	financial	financial	ADJ
ajbmeb-1201	292	16	reporting	reporting	NOUN
ajbmeb-1201	292	17	standards	standard	NOUN
ajbmeb-1201	292	18	and	and	CCONJ
ajbmeb-1201	292	19	its	its	PRON
ajbmeb-1201	292	20	impact	impact	NOUN
ajbmeb-1201	292	21	on	on	ADP
ajbmeb-1201	292	22	financial	financial	ADJ
ajbmeb-1201	292	23	reporting	reporting	NOUN
ajbmeb-1201	292	24	quality	quality	NOUN
ajbmeb-1201	292	25	:	:	PUNCT
ajbmeb-1201	292	26	a	a	DET
ajbmeb-1201	292	27	field	field	NOUN
ajbmeb-1201	292	28	study	study	NOUN
ajbmeb-1201	292	29	in	in	ADP
ajbmeb-1201	292	30	midland	midland	PROPN
ajbmeb-1201	292	31	oil	oil	NOUN
ajbmeb-1201	292	32	company	company	NOUN
ajbmeb-1201	292	33	(	(	PUNCT
ajbmeb-1201	292	34	unpublished	unpublished	ADJ
ajbmeb-1201	292	35	master	master	NOUN
ajbmeb-1201	292	36	's	's	PART
ajbmeb-1201	292	37	thesis	thesis	NOUN
ajbmeb-1201	292	38	)	)	PUNCT
ajbmeb-1201	292	39	.	.	PUNCT
ajbmeb-1201	293	1	university	university	NOUN
ajbmeb-1201	293	2	of	of	ADP
ajbmeb-1201	293	3	iraq	iraq	PROPN
ajbmeb-1201	293	4	.	.	PUNCT
ajbmeb-1201	294	1	17	17	NUM
ajbmeb-1201	294	2	.	.	PUNCT
ajbmeb-1201	295	1	kaawaase	kaawaase	PROPN
ajbmeb-1201	295	2	,	,	PUNCT
ajbmeb-1201	295	3	t.	t.	PROPN
ajbmeb-1201	295	4	k.	k.	PROPN
ajbmeb-1201	295	5	,	,	PUNCT
ajbmeb-1201	295	6	nairuba	nairuba	PROPN
ajbmeb-1201	295	7	,	,	PUNCT
ajbmeb-1201	295	8	c.	c.	PROPN
ajbmeb-1201	295	9	,	,	PUNCT
ajbmeb-1201	295	10	akankunda	akankunda	NOUN
ajbmeb-1201	295	11	,	,	PUNCT
ajbmeb-1201	295	12	b.	b.	PROPN
ajbmeb-1201	295	13	,	,	PUNCT
ajbmeb-1201	295	14	&	&	CCONJ
ajbmeb-1201	295	15	bananuka	bananuka	PROPN
ajbmeb-1201	295	16	,	,	PUNCT
ajbmeb-1201	295	17	j.	j.	PROPN
ajbmeb-1201	295	18	(	(	PUNCT
ajbmeb-1201	295	19	2021	2021	NUM
ajbmeb-1201	295	20	)	)	PUNCT
ajbmeb-1201	295	21	.	.	PUNCT
ajbmeb-1201	296	1	corporate	corporate	ADJ
ajbmeb-1201	296	2	governance	governance	NOUN
ajbmeb-1201	296	3	,	,	PUNCT
ajbmeb-1201	296	4	internal	internal	ADJ
ajbmeb-1201	296	5	audit	audit	NOUN
ajbmeb-1201	296	6	quality	quality	NOUN
ajbmeb-1201	296	7	and	and	CCONJ
ajbmeb-1201	296	8	financial	financial	ADJ
ajbmeb-1201	296	9	reporting	reporting	NOUN
ajbmeb-1201	296	10	quality	quality	NOUN
ajbmeb-1201	296	11	of	of	ADP
ajbmeb-1201	296	12	financial	financial	ADJ
ajbmeb-1201	296	13	institutions	institution	NOUN
ajbmeb-1201	296	14	.	.	PUNCT
ajbmeb-1201	297	1	asian	asian	ADJ
ajbmeb-1201	297	2	journal	journal	PROPN
ajbmeb-1201	297	3	of	of	ADP
ajbmeb-1201	297	4	accounting	accounting	NOUN
ajbmeb-1201	297	5	research	research	NOUN
ajbmeb-1201	297	6	,	,	PUNCT
ajbmeb-1201	297	7	6(3	6(3	NUM
ajbmeb-1201	297	8	)	)	PUNCT
ajbmeb-1201	297	9	,	,	PUNCT
ajbmeb-1201	297	10	348	348	NUM
ajbmeb-1201	297	11	-	-	SYM
ajbmeb-1201	297	12	366	366	NUM
ajbmeb-1201	297	13	.	.	PUNCT
ajbmeb-1201	297	14	18	18	NUM
ajbmeb-1201	297	15	.	.	PUNCT
ajbmeb-1201	298	1	kashkou	kashkou	PROPN
ajbmeb-1201	298	2	,	,	PUNCT
ajbmeb-1201	298	3	s.	s.	PROPN
ajbmeb-1201	298	4	m.	m.	PROPN
ajbmeb-1201	298	5	(	(	PUNCT
ajbmeb-1201	298	6	2016	2016	NUM
ajbmeb-1201	298	7	)	)	PUNCT
ajbmeb-1201	298	8	.	.	PUNCT
ajbmeb-1201	299	1	the	the	DET
ajbmeb-1201	299	2	extent	extent	NOUN
ajbmeb-1201	299	3	of	of	ADP
ajbmeb-1201	299	4	disclosure	disclosure	NOUN
ajbmeb-1201	299	5	of	of	ADP
ajbmeb-1201	299	6	intangible	intangible	ADJ
ajbmeb-1201	299	7	assets	asset	NOUN
ajbmeb-1201	299	8	in	in	ADP
ajbmeb-1201	299	9	the	the	DET
ajbmeb-1201	299	10	financial	financial	ADJ
ajbmeb-1201	299	11	reports	report	NOUN
ajbmeb-1201	299	12	of	of	ADP
ajbmeb-1201	299	13	companies	company	NOUN
ajbmeb-1201	299	14	listed	list	VERB
ajbmeb-1201	299	15	on	on	ADP
ajbmeb-1201	299	16	the	the	DET
ajbmeb-1201	299	17	palestine	palestine	PROPN
ajbmeb-1201	299	18	stock	stock	PROPN
ajbmeb-1201	299	19	exchange	exchange	PROPN
ajbmeb-1201	299	20	(	(	PUNCT
ajbmeb-1201	299	21	unpublished	unpublished	ADJ
ajbmeb-1201	299	22	master	master	NOUN
ajbmeb-1201	299	23	's	's	PART
ajbmeb-1201	299	24	thesis	thesis	NOUN
ajbmeb-1201	299	25	)	)	PUNCT
ajbmeb-1201	299	26	.	.	PUNCT
ajbmeb-1201	300	1	islamic	islamic	PROPN
ajbmeb-1201	300	2	university	university	PROPN
ajbmeb-1201	300	3	of	of	ADP
ajbmeb-1201	300	4	gaza	gaza	PROPN
ajbmeb-1201	300	5	.	.	PUNCT
ajbmeb-1201	301	1	19	19	NUM
ajbmeb-1201	301	2	.	.	X
ajbmeb-1201	301	3	makto	makto	PROPN
ajbmeb-1201	301	4	,	,	PUNCT
ajbmeb-1201	301	5	a.	a.	PROPN
ajbmeb-1201	301	6	j.	j.	PROPN
ajbmeb-1201	301	7	(	(	PUNCT
ajbmeb-1201	301	8	2019	2019	NUM
ajbmeb-1201	301	9	)	)	PUNCT
ajbmeb-1201	301	10	.	.	PUNCT
ajbmeb-1201	302	1	the	the	DET
ajbmeb-1201	302	2	impact	impact	NOUN
ajbmeb-1201	302	3	of	of	ADP
ajbmeb-1201	302	4	adopting	adopt	VERB
ajbmeb-1201	302	5	ifrs	ifrs	NOUN
ajbmeb-1201	302	6	15	15	NUM
ajbmeb-1201	302	7	on	on	ADP
ajbmeb-1201	302	8	financial	financial	ADJ
ajbmeb-1201	302	9	reporting	reporting	NOUN
ajbmeb-1201	302	10	quality	quality	NOUN
ajbmeb-1201	302	11	in	in	ADP
ajbmeb-1201	302	12	iraqi	iraqi	ADJ
ajbmeb-1201	302	13	economic	economic	ADJ
ajbmeb-1201	302	14	units	unit	NOUN
ajbmeb-1201	302	15	(	(	PUNCT
ajbmeb-1201	302	16	unpublished	unpublished	ADJ
ajbmeb-1201	302	17	master	master	NOUN
ajbmeb-1201	302	18	's	's	PART
ajbmeb-1201	302	19	thesis	thesis	NOUN
ajbmeb-1201	302	20	)	)	PUNCT
ajbmeb-1201	302	21	.	.	PUNCT
ajbmeb-1201	303	1	university	university	NOUN
ajbmeb-1201	303	2	of	of	ADP
ajbmeb-1201	303	3	baghdad	baghdad	PROPN
ajbmeb-1201	303	4	,	,	PUNCT
ajbmeb-1201	303	5	20	20	NUM
ajbmeb-1201	303	6	.	.	PUNCT
ajbmeb-1201	303	7	mbobo	mbobo	NOUN
ajbmeb-1201	303	8	,	,	PUNCT
ajbmeb-1201	303	9	m.	m.	PROPN
ajbmeb-1201	303	10	e.	e.	PROPN
ajbmeb-1201	303	11	,	,	PUNCT
ajbmeb-1201	303	12	&	&	CCONJ
ajbmeb-1201	303	13	ekpo	ekpo	PROPN
ajbmeb-1201	303	14	,	,	PUNCT
ajbmeb-1201	303	15	n.	n.	PROPN
ajbmeb-1201	303	16	b.	b.	PROPN
ajbmeb-1201	303	17	(	(	PUNCT
ajbmeb-1201	303	18	2016	2016	NUM
ajbmeb-1201	303	19	)	)	PUNCT
ajbmeb-1201	303	20	.	.	PUNCT
ajbmeb-1201	304	1	operationalising	operationalise	VERB
ajbmeb-1201	304	2	the	the	DET
ajbmeb-1201	304	3	qualitative	qualitative	ADJ
ajbmeb-1201	304	4	characteristics	characteristic	NOUN
ajbmeb-1201	304	5	of	of	ADP
ajbmeb-1201	304	6	financial	financial	ADJ
ajbmeb-1201	304	7	reporting	reporting	NOUN
ajbmeb-1201	304	8	.	.	PUNCT
ajbmeb-1201	305	1	international	international	ADJ
ajbmeb-1201	305	2	journal	journal	PROPN
ajbmeb-1201	305	3	of	of	ADP
ajbmeb-1201	305	4	finance	finance	NOUN
ajbmeb-1201	305	5	and	and	CCONJ
ajbmeb-1201	305	6	accounting	accounting	NOUN
ajbmeb-1201	305	7	,	,	PUNCT
ajbmeb-1201	305	8	5(4	5(4	NUM
ajbmeb-1201	305	9	)	)	PUNCT
ajbmeb-1201	305	10	,	,	PUNCT
ajbmeb-1201	305	11	184	184	NUM
ajbmeb-1201	305	12	-	-	SYM
ajbmeb-1201	305	13	192	192	NUM
ajbmeb-1201	305	14	.	.	PUNCT
ajbmeb-1201	306	1	21	21	NUM
ajbmeb-1201	306	2	.	.	PUNCT
ajbmeb-1201	306	3	scott	scott	PROPN
ajbmeb-1201	306	4	,	,	PUNCT
ajbmeb-1201	306	5	w.	w.	PROPN
ajbmeb-1201	306	6	r.	r.	PROPN
ajbmeb-1201	306	7	(	(	PUNCT
ajbmeb-1201	306	8	1997	1997	NUM
ajbmeb-1201	306	9	)	)	PUNCT
ajbmeb-1201	306	10	.	.	PUNCT
ajbmeb-1201	307	1	financial	financial	ADJ
ajbmeb-1201	307	2	accounting	accounting	NOUN
ajbmeb-1201	307	3	theory	theory	PROPN
ajbmeb-1201	307	4	.	.	PUNCT
ajbmeb-1201	308	1	prentice	prentice	PROPN
ajbmeb-1201	308	2	hall	hall	PROPN
ajbmeb-1201	308	3	.	.	PUNCT
ajbmeb-1201	309	1	22	22	NUM
ajbmeb-1201	309	2	.	.	PUNCT
ajbmeb-1201	310	1	terzungwe	terzungwe	PROPN
ajbmeb-1201	310	2	,	,	PUNCT
ajbmeb-1201	310	3	t.	t.	PROPN
ajbmeb-1201	310	4	d.	d.	PROPN
ajbmeb-1201	310	5	(	(	PUNCT
ajbmeb-1201	310	6	2013	2013	NUM
ajbmeb-1201	310	7	october	october	PROPN
ajbmeb-1201	310	8	)	)	PUNCT
ajbmeb-1201	310	9	.	.	PUNCT
ajbmeb-1201	311	1	technological	technological	ADJ
ajbmeb-1201	311	2	innovation	innovation	NOUN
ajbmeb-1201	311	3	for	for	ADP
ajbmeb-1201	311	4	sustainable	sustainable	ADJ
ajbmeb-1201	311	5	development	development	NOUN
ajbmeb-1201	311	6	in	in	ADP
ajbmeb-1201	311	7	a	a	DET
ajbmeb-1201	311	8	developing	develop	VERB
ajbmeb-1201	311	9	economy	economy	NOUN
ajbmeb-1201	311	10	.	.	PUNCT
ajbmeb-1201	312	1	in	in	ADP
ajbmeb-1201	312	2	lead	lead	ADJ
ajbmeb-1201	312	3	paper	paper	NOUN
ajbmeb-1201	312	4	presented	present	VERB
ajbmeb-1201	312	5	at	at	ADP
ajbmeb-1201	312	6	national	national	ADJ
ajbmeb-1201	312	7	conference	conference	NOUN
ajbmeb-1201	312	8	on	on	ADP
ajbmeb-1201	312	9	technological	technological	ADJ
ajbmeb-1201	312	10	innovation	innovation	NOUN
ajbmeb-1201	312	11	for	for	ADP
ajbmeb-1201	312	12	sustainable	sustainable	ADJ
ajbmeb-1201	312	13	development	development	NOUN
ajbmeb-1201	312	14	at	at	ADP
ajbmeb-1201	312	15	ses	ses	PROPN
ajbmeb-1201	312	16	,	,	PUNCT
ajbmeb-1201	312	17	federal	federal	ADJ
ajbmeb-1201	312	18	polytechnic	polytechnic	ADJ
ajbmeb-1201	312	19	,	,	PUNCT
ajbmeb-1201	312	20	nasarawa	nasarawa	NOUN
ajbmeb-1201	312	21	,	,	PUNCT
ajbmeb-1201	312	22	nigeria	nigeria	PROPN
ajbmeb-1201	312	23	.	.	PUNCT