id	sid	tid	token	lemma	pos
ajm-1763	1	1	ajm	ajm	PROPN
ajm-1763	1	2	17(1	17(1	PROPN
ajm-1763	1	3	)	)	PUNCT
ajm-1763	1	4	master-lulu-revised.pdf	master-lulu-revised.pdf	PROPN
ajm-1763	1	5	34	34	NUM
ajm-1763	1	6	american	american	PROPN
ajm-1763	1	7	journal	journal	PROPN
ajm-1763	1	8	of	of	ADP
ajm-1763	1	9	management	management	NOUN
ajm-1763	1	10	vol	vol	NOUN
ajm-1763	1	11	.	.	PUNCT
ajm-1763	2	1	17(1	17(1	NUM
ajm-1763	2	2	)	)	PUNCT
ajm-1763	2	3	2017	2017	NUM
ajm-1763	2	4	a	a	DET
ajm-1763	2	5	risk	risk	NOUN
ajm-1763	2	6	assessment	assessment	NOUN
ajm-1763	2	7	of	of	ADP
ajm-1763	2	8	intangible	intangible	ADJ
ajm-1763	2	9	asset	asset	NOUN
ajm-1763	2	10	valuation	valuation	NOUN
ajm-1763	2	11	:	:	PUNCT
ajm-1763	2	12	the	the	DET
ajm-1763	2	13	post	post	ADJ
ajm-1763	2	14	-	-	ADJ
ajm-1763	2	15	hoc	hoc	ADJ
ajm-1763	2	16	association	association	NOUN
ajm-1763	2	17	between	between	ADP
ajm-1763	2	18	goodwill	goodwill	NOUN
ajm-1763	2	19	impairments	impairment	NOUN
ajm-1763	2	20	and	and	CCONJ
ajm-1763	2	21	risk	risk	NOUN
ajm-1763	2	22	hazards	hazard	NOUN
ajm-1763	2	23	in	in	ADP
ajm-1763	2	24	mergers	merger	NOUN
ajm-1763	2	25	and	and	CCONJ
ajm-1763	2	26	acquisitions	acquisition	NOUN
ajm-1763	2	27	peter	peter	PROPN
ajm-1763	2	28	l.	l.	PROPN
ajm-1763	2	29	lohrey	lohrey	PROPN
ajm-1763	2	30	the	the	DET
ajm-1763	2	31	department	department	NOUN
ajm-1763	2	32	of	of	ADP
ajm-1763	2	33	accounting	accounting	PROPN
ajm-1763	2	34	&	&	CCONJ
ajm-1763	2	35	finance	finance	PROPN
ajm-1763	2	36	school	school	NOUN
ajm-1763	2	37	of	of	ADP
ajm-1763	2	38	business	business	PROPN
ajm-1763	2	39	montclair	montclair	PROPN
ajm-1763	2	40	state	state	PROPN
ajm-1763	2	41	university	university	PROPN
ajm-1763	2	42	one	one	NUM
ajm-1763	2	43	normal	normal	ADJ
ajm-1763	2	44	avenue	avenue	NOUN
ajm-1763	2	45	montclair	montclair	PROPN
ajm-1763	2	46	,	,	PUNCT
ajm-1763	2	47	nj	nj	PROPN
ajm-1763	2	48	07042	07042	NUM
ajm-1763	2	49	phone	phone	NOUN
ajm-1763	2	50	(	(	PUNCT
ajm-1763	2	51	973	973	NUM
ajm-1763	2	52	)	)	PUNCT
ajm-1763	2	53	655	655	NUM
ajm-1763	2	54	-	-	PUNCT
ajm-1763	2	55	3514	3514	NUM
ajm-1763	2	56	lohreyp@monclair.edu	lohreyp@monclair.edu	VERB
ajm-1763	2	57	james	james	PROPN
ajm-1763	2	58	a.	a.	PROPN
ajm-1763	2	59	digabriele	digabriele	PROPN
ajm-1763	3	1	the	the	DET
ajm-1763	3	2	department	department	PROPN
ajm-1763	3	3	of	of	ADP
ajm-1763	3	4	accounting	accounting	PROPN
ajm-1763	3	5	&	&	CCONJ
ajm-1763	3	6	finance	finance	PROPN
ajm-1763	3	7	school	school	NOUN
ajm-1763	3	8	of	of	ADP
ajm-1763	3	9	business	business	PROPN
ajm-1763	3	10	montclair	montclair	PROPN
ajm-1763	3	11	state	state	PROPN
ajm-1763	3	12	university	university	PROPN
ajm-1763	3	13	one	one	NUM
ajm-1763	3	14	normal	normal	ADJ
ajm-1763	3	15	avenue	avenue	NOUN
ajm-1763	3	16	montclair	montclair	PROPN
ajm-1763	3	17	,	,	PUNCT
ajm-1763	3	18	nj	nj	PROPN
ajm-1763	3	19	07042	07042	NUM
ajm-1763	3	20	phone	phone	NOUN
ajm-1763	3	21	(	(	PUNCT
ajm-1763	3	22	973	973	NUM
ajm-1763	3	23	)	)	PUNCT
ajm-1763	3	24	655	655	NUM
ajm-1763	3	25	-	-	SYM
ajm-1763	3	26	7288	7288	NUM
ajm-1763	3	27	digabrielej@montclair.edu	digabrielej@montclair.edu	PROPN
ajm-1763	3	28	joseph	joseph	PROPN
ajm-1763	3	29	nicholson	nicholson	PROPN
ajm-1763	3	30	the	the	DET
ajm-1763	3	31	department	department	PROPN
ajm-1763	3	32	of	of	ADP
ajm-1763	3	33	accounting	accounting	PROPN
ajm-1763	3	34	&	&	CCONJ
ajm-1763	3	35	finance	finance	PROPN
ajm-1763	3	36	school	school	NOUN
ajm-1763	3	37	of	of	ADP
ajm-1763	3	38	business	business	PROPN
ajm-1763	3	39	montclair	montclair	PROPN
ajm-1763	3	40	state	state	PROPN
ajm-1763	3	41	university	university	PROPN
ajm-1763	3	42	one	one	NUM
ajm-1763	3	43	normal	normal	ADJ
ajm-1763	3	44	avenue	avenue	NOUN
ajm-1763	3	45	montclair	montclair	PROPN
ajm-1763	3	46	,	,	PUNCT
ajm-1763	3	47	nj	nj	PROPN
ajm-1763	3	48	07042	07042	NUM
ajm-1763	3	49	nicholsonj@mail.montclair.edu	nicholsonj@mail.montclair.edu	NUM
ajm-1763	3	50	phone	phone	NOUN
ajm-1763	3	51	(	(	PUNCT
ajm-1763	3	52	973)-655	973)-655	NUM
ajm-1763	3	53	-	-	PUNCT
ajm-1763	3	54	7514	7514	NUM
ajm-1763	3	55	abstract	abstract	NOUN
ajm-1763	3	56	we	we	PRON
ajm-1763	3	57	tested	test	VERB
ajm-1763	3	58	whether	whether	SCONJ
ajm-1763	3	59	the	the	DET
ajm-1763	3	60	change	change	NOUN
ajm-1763	3	61	from	from	ADP
ajm-1763	3	62	sfas	sfas	NOUN
ajm-1763	3	63	141	141	NUM
ajm-1763	3	64	to	to	PART
ajm-1763	3	65	sfas	sfas	VERB
ajm-1763	3	66	141r	141r	PROPN
ajm-1763	3	67	/	/	SYM
ajm-1763	3	68	asc	asc	PROPN
ajm-1763	3	69	805	805	NUM
ajm-1763	3	70	had	have	VERB
ajm-1763	3	71	any	any	DET
ajm-1763	3	72	effect	effect	NOUN
ajm-1763	3	73	on	on	ADP
ajm-1763	3	74	restatements	restatement	NOUN
ajm-1763	3	75	due	due	ADP
ajm-1763	3	76	to	to	ADP
ajm-1763	3	77	goodwill	goodwill	NOUN
ajm-1763	3	78	impairment	impairment	NOUN
ajm-1763	3	79	.	.	PUNCT
ajm-1763	4	1	our	our	PRON
ajm-1763	4	2	findings	finding	NOUN
ajm-1763	4	3	suggest	suggest	VERB
ajm-1763	4	4	that	that	SCONJ
ajm-1763	4	5	the	the	DET
ajm-1763	4	6	implementation	implementation	NOUN
ajm-1763	4	7	of	of	ADP
ajm-1763	4	8	sfas	sfas	NOUN
ajm-1763	4	9	141r	141r	NUM
ajm-1763	4	10	increased	increase	VERB
ajm-1763	4	11	the	the	DET
ajm-1763	4	12	likelihood	likelihood	NOUN
ajm-1763	4	13	of	of	ADP
ajm-1763	4	14	a	a	DET
ajm-1763	4	15	financial	financial	ADJ
ajm-1763	4	16	restatement	restatement	NOUN
ajm-1763	4	17	by	by	ADP
ajm-1763	4	18	2.5	2.5	NUM
ajm-1763	4	19	times	time	NOUN
ajm-1763	4	20	.	.	PUNCT
ajm-1763	5	1	board	board	NOUN
ajm-1763	5	2	of	of	ADP
ajm-1763	5	3	director	director	NOUN
ajm-1763	5	4	and	and	CCONJ
ajm-1763	5	5	audit	audit	NOUN
ajm-1763	5	6	committee	committee	NOUN
ajm-1763	5	7	involvement	involvement	NOUN
ajm-1763	5	8	in	in	ADP
ajm-1763	5	9	the	the	DET
ajm-1763	5	10	goodwill	goodwill	NOUN
ajm-1763	5	11	impairment	impairment	ADJ
ajm-1763	5	12	decision	decision	NOUN
ajm-1763	5	13	reduced	reduce	VERB
ajm-1763	5	14	the	the	DET
ajm-1763	5	15	likelihood	likelihood	NOUN
ajm-1763	5	16	of	of	ADP
ajm-1763	5	17	a	a	DET
ajm-1763	5	18	restatement	restatement	NOUN
ajm-1763	5	19	occurring	occur	VERB
ajm-1763	5	20	.	.	PUNCT
ajm-1763	6	1	service	service	NOUN
ajm-1763	6	2	industry	industry	NOUN
ajm-1763	6	3	companies	company	NOUN
ajm-1763	6	4	were	be	AUX
ajm-1763	6	5	3.2	3.2	NUM
ajm-1763	6	6	times	time	NOUN
ajm-1763	6	7	more	more	ADV
ajm-1763	6	8	likely	likely	ADJ
ajm-1763	6	9	to	to	PART
ajm-1763	6	10	restate	restate	VERB
ajm-1763	6	11	their	their	PRON
ajm-1763	6	12	assets	asset	NOUN
ajm-1763	6	13	due	due	ADP
ajm-1763	6	14	to	to	ADP
ajm-1763	6	15	goodwill	goodwill	NOUN
ajm-1763	6	16	impairment	impairment	NOUN
ajm-1763	6	17	.	.	PUNCT
ajm-1763	7	1	companies	company	NOUN
ajm-1763	7	2	who	who	PRON
ajm-1763	7	3	were	be	AUX
ajm-1763	7	4	audited	audit	VERB
ajm-1763	7	5	by	by	ADP
ajm-1763	7	6	a	a	DET
ajm-1763	7	7	big4	big4	NOUN
ajm-1763	7	8	firm	firm	NOUN
ajm-1763	7	9	reduced	reduce	VERB
ajm-1763	7	10	the	the	DET
ajm-1763	7	11	odds	odd	NOUN
ajm-1763	7	12	of	of	ADP
ajm-1763	7	13	restatement	restatement	NOUN
ajm-1763	7	14	by	by	ADP
ajm-1763	7	15	47	47	NUM
ajm-1763	7	16	%	%	NOUN
ajm-1763	7	17	.	.	PUNCT
ajm-1763	8	1	american	american	ADJ
ajm-1763	8	2	journal	journal	PROPN
ajm-1763	8	3	of	of	ADP
ajm-1763	8	4	management	management	NOUN
ajm-1763	8	5	vol	vol	NOUN
ajm-1763	8	6	.	.	PUNCT
ajm-1763	9	1	17(1	17(1	NUM
ajm-1763	9	2	)	)	PUNCT
ajm-1763	9	3	2017	2017	NUM
ajm-1763	9	4	35	35	NUM
ajm-1763	9	5	introduction	introduction	NOUN
ajm-1763	9	6	accounting	account	VERB
ajm-1763	9	7	for	for	ADP
ajm-1763	9	8	goodwill	goodwill	NOUN
ajm-1763	9	9	has	have	AUX
ajm-1763	9	10	been	be	AUX
ajm-1763	9	11	an	an	DET
ajm-1763	9	12	issue	issue	NOUN
ajm-1763	9	13	that	that	PRON
ajm-1763	9	14	has	have	AUX
ajm-1763	9	15	led	lead	VERB
ajm-1763	9	16	to	to	ADP
ajm-1763	9	17	considerable	considerable	ADJ
ajm-1763	9	18	disagreement	disagreement	NOUN
ajm-1763	9	19	for	for	ADP
ajm-1763	9	20	the	the	DET
ajm-1763	9	21	past	past	ADJ
ajm-1763	9	22	fifty	fifty	NUM
ajm-1763	9	23	years	year	NOUN
ajm-1763	9	24	.	.	PUNCT
ajm-1763	10	1	disputes	dispute	NOUN
ajm-1763	10	2	over	over	ADP
ajm-1763	10	3	goodwill	goodwill	NOUN
ajm-1763	10	4	accounting	accounting	NOUN
ajm-1763	10	5	rules	rule	NOUN
ajm-1763	10	6	provided	provide	VERB
ajm-1763	10	7	some	some	PRON
ajm-1763	10	8	of	of	ADP
ajm-1763	10	9	the	the	DET
ajm-1763	10	10	major	major	ADJ
ajm-1763	10	11	causes	cause	NOUN
ajm-1763	10	12	of	of	ADP
ajm-1763	10	13	failure	failure	NOUN
ajm-1763	10	14	for	for	ADP
ajm-1763	10	15	both	both	CCONJ
ajm-1763	10	16	the	the	DET
ajm-1763	10	17	committee	committee	NOUN
ajm-1763	10	18	on	on	ADP
ajm-1763	10	19	accounting	accounting	NOUN
ajm-1763	10	20	principles	principle	NOUN
ajm-1763	10	21	and	and	CCONJ
ajm-1763	10	22	the	the	DET
ajm-1763	10	23	accounting	accounting	NOUN
ajm-1763	10	24	principles	principle	NOUN
ajm-1763	10	25	board	board	NOUN
ajm-1763	10	26	(	(	PUNCT
ajm-1763	10	27	apb	apb	PROPN
ajm-1763	10	28	)	)	PUNCT
ajm-1763	10	29	.	.	PUNCT
ajm-1763	11	1	sfas	sfas	PROPN
ajm-1763	11	2	142	142	NUM
ajm-1763	11	3	/	/	SYM
ajm-1763	11	4	asc	asc	PROPN
ajm-1763	11	5	350	350	NUM
ajm-1763	11	6	,	,	PUNCT
ajm-1763	11	7	goodwill	goodwill	NOUN
ajm-1763	11	8	,	,	PUNCT
ajm-1763	11	9	and	and	CCONJ
ajm-1763	11	10	other	other	ADJ
ajm-1763	11	11	intangible	intangible	ADJ
ajm-1763	11	12	assets	asset	NOUN
ajm-1763	11	13	was	be	AUX
ajm-1763	11	14	issued	issue	VERB
ajm-1763	11	15	by	by	ADP
ajm-1763	11	16	the	the	DET
ajm-1763	11	17	financial	financial	ADJ
ajm-1763	11	18	accounting	accounting	NOUN
ajm-1763	11	19	standards	standards	PROPN
ajm-1763	11	20	board	board	NOUN
ajm-1763	11	21	(	(	PUNCT
ajm-1763	11	22	fasb	fasb	PROPN
ajm-1763	11	23	)	)	PUNCT
ajm-1763	11	24	in	in	ADP
ajm-1763	11	25	june	june	PROPN
ajm-1763	11	26	2001	2001	NUM
ajm-1763	11	27	.	.	PUNCT
ajm-1763	12	1	it	it	PRON
ajm-1763	12	2	superseded	supersede	VERB
ajm-1763	12	3	apb	apb	PROPN
ajm-1763	12	4	opinion	opinion	NOUN
ajm-1763	12	5	no	no	INTJ
ajm-1763	12	6	.	.	PROPN
ajm-1763	12	7	17	17	NUM
ajm-1763	12	8	,	,	PUNCT
ajm-1763	12	9	intangible	intangible	ADJ
ajm-1763	12	10	assets	asset	NOUN
ajm-1763	12	11	.	.	PUNCT
ajm-1763	13	1	the	the	DET
ajm-1763	13	2	provisions	provision	NOUN
ajm-1763	13	3	of	of	ADP
ajm-1763	13	4	this	this	DET
ajm-1763	13	5	statement	statement	NOUN
ajm-1763	13	6	were	be	AUX
ajm-1763	13	7	required	require	VERB
ajm-1763	13	8	to	to	PART
ajm-1763	13	9	be	be	AUX
ajm-1763	13	10	applied	apply	VERB
ajm-1763	13	11	starting	start	VERB
ajm-1763	13	12	with	with	ADP
ajm-1763	13	13	fiscal	fiscal	ADJ
ajm-1763	13	14	years	year	NOUN
ajm-1763	13	15	beginning	begin	VERB
ajm-1763	13	16	after	after	ADP
ajm-1763	13	17	december	december	PROPN
ajm-1763	13	18	15	15	NUM
ajm-1763	13	19	,	,	PUNCT
ajm-1763	13	20	2001	2001	NUM
ajm-1763	13	21	.	.	PUNCT
ajm-1763	14	1	sfas	sfas	NOUN
ajm-1763	14	2	142	142	NUM
ajm-1763	14	3	/	/	SYM
ajm-1763	14	4	asc	asc	PROPN
ajm-1763	14	5	350	350	NUM
ajm-1763	14	6	,	,	PUNCT
ajm-1763	14	7	goodwill	goodwill	NOUN
ajm-1763	14	8	,	,	PUNCT
ajm-1763	14	9	and	and	CCONJ
ajm-1763	14	10	other	other	ADJ
ajm-1763	14	11	intangible	intangible	ADJ
ajm-1763	14	12	assets	asset	NOUN
ajm-1763	14	13	was	be	AUX
ajm-1763	14	14	issued	issue	VERB
ajm-1763	14	15	concurrently	concurrently	ADV
ajm-1763	14	16	with	with	ADP
ajm-1763	14	17	sfas	sfas	NOUN
ajm-1763	14	18	141	141	NUM
ajm-1763	14	19	/	/	SYM
ajm-1763	14	20	asc	asc	PROPN
ajm-1763	14	21	805	805	NUM
ajm-1763	14	22	,	,	PUNCT
ajm-1763	14	23	business	business	NOUN
ajm-1763	14	24	combinations	combination	NOUN
ajm-1763	14	25	,	,	PUNCT
ajm-1763	14	26	in	in	ADP
ajm-1763	14	27	june	june	PROPN
ajm-1763	14	28	2001	2001	NUM
ajm-1763	14	29	.	.	PUNCT
ajm-1763	15	1	asc	asc	PROPN
ajm-1763	15	2	805	805	NUM
ajm-1763	15	3	introduced	introduce	VERB
ajm-1763	15	4	the	the	DET
ajm-1763	15	5	purchase	purchase	NOUN
ajm-1763	15	6	method	method	NOUN
ajm-1763	15	7	of	of	ADP
ajm-1763	15	8	accounting	accounting	NOUN
ajm-1763	15	9	.	.	PUNCT
ajm-1763	16	1	the	the	DET
ajm-1763	16	2	confusion	confusion	NOUN
ajm-1763	16	3	over	over	ADP
ajm-1763	16	4	how	how	SCONJ
ajm-1763	16	5	to	to	PART
ajm-1763	16	6	interpret	interpret	VERB
ajm-1763	16	7	and	and	CCONJ
ajm-1763	16	8	apply	apply	VERB
ajm-1763	16	9	these	these	DET
ajm-1763	16	10	two	two	NUM
ajm-1763	16	11	statements	statement	NOUN
ajm-1763	16	12	led	lead	VERB
ajm-1763	16	13	the	the	DET
ajm-1763	16	14	fasb	fasb	NOUN
ajm-1763	16	15	to	to	PART
ajm-1763	16	16	issue	issue	VERB
ajm-1763	16	17	sfas	sfas	NOUN
ajm-1763	16	18	141(r)/asc	141(r)/asc	NUM
ajm-1763	16	19	805	805	NUM
ajm-1763	16	20	,	,	PUNCT
ajm-1763	16	21	in	in	ADP
ajm-1763	16	22	december	december	PROPN
ajm-1763	16	23	2007	2007	NUM
ajm-1763	16	24	.	.	PUNCT
ajm-1763	17	1	it	it	PRON
ajm-1763	17	2	was	be	AUX
ajm-1763	17	3	released	release	VERB
ajm-1763	17	4	in	in	ADP
ajm-1763	17	5	order	order	NOUN
ajm-1763	17	6	to	to	PART
ajm-1763	17	7	�	�	PROPN
ajm-1763	17	8	�	�	PROPN
ajm-1763	17	9	improve	improve	VERB
ajm-1763	17	10	the	the	DET
ajm-1763	17	11	relevance	relevance	NOUN
ajm-1763	17	12	,	,	PUNCT
ajm-1763	17	13	presentational	presentational	ADJ
ajm-1763	17	14	faithfulness	faithfulness	NOUN
ajm-1763	17	15	,	,	PUNCT
ajm-1763	17	16	and	and	CCONJ
ajm-1763	17	17	comparability	comparability	NOUN
ajm-1763	17	18	of	of	ADP
ajm-1763	17	19	the	the	DET
ajm-1763	17	20	information	information	NOUN
ajm-1763	17	21	that	that	PRON
ajm-1763	17	22	a	a	DET
ajm-1763	17	23	reporting	reporting	NOUN
ajm-1763	17	24	entity	entity	NOUN
ajm-1763	17	25	provides	provide	VERB
ajm-1763	17	26	in	in	ADP
ajm-1763	17	27	its	its	PRON
ajm-1763	17	28	financial	financial	ADJ
ajm-1763	17	29	reports	report	NOUN
ajm-1763	17	30	about	about	ADP
ajm-1763	17	31	a	a	DET
ajm-1763	17	32	business	business	NOUN
ajm-1763	17	33	combination	combination	NOUN
ajm-1763	17	34	and	and	CCONJ
ajm-1763	17	35	its	its	PRON
ajm-1763	17	36	effects	effect	NOUN
ajm-1763	17	37	.	.	PUNCT
ajm-1763	18	1	�	�	PROPN
ajm-1763	18	2	sfas	sfas	PROPN
ajm-1763	18	3	141(r)/asc	141(r)/asc	NUM
ajm-1763	18	4	805	805	NUM
ajm-1763	18	5	also	also	ADV
ajm-1763	18	6	amended	amend	VERB
ajm-1763	18	7	sfas	sfas	NOUN
ajm-1763	18	8	142	142	NUM
ajm-1763	18	9	/	/	SYM
ajm-1763	18	10	asc	asc	PROPN
ajm-1763	18	11	350	350	NUM
ajm-1763	18	12	to	to	PART
ajm-1763	18	13	provide	provide	VERB
ajm-1763	18	14	guidance	guidance	NOUN
ajm-1763	18	15	on	on	ADP
ajm-1763	18	16	the	the	DET
ajm-1763	18	17	impairment	impairment	ADJ
ajm-1763	18	18	testing	testing	NOUN
ajm-1763	18	19	of	of	ADP
ajm-1763	18	20	acquired	acquire	VERB
ajm-1763	18	21	research	research	NOUN
ajm-1763	18	22	and	and	CCONJ
ajm-1763	18	23	development	development	NOUN
ajm-1763	18	24	intangible	intangible	ADJ
ajm-1763	18	25	assets	asset	NOUN
ajm-1763	18	26	and	and	CCONJ
ajm-1763	18	27	assets	asset	NOUN
ajm-1763	18	28	that	that	PRON
ajm-1763	18	29	the	the	DET
ajm-1763	18	30	acquirer	acquirer	NOUN
ajm-1763	18	31	did	do	AUX
ajm-1763	18	32	not	not	PART
ajm-1763	18	33	intend	intend	VERB
ajm-1763	18	34	to	to	PART
ajm-1763	18	35	use	use	VERB
ajm-1763	18	36	.	.	PUNCT
ajm-1763	19	1	it	it	PRON
ajm-1763	19	2	became	become	VERB
ajm-1763	19	3	effective	effective	ADJ
ajm-1763	19	4	for	for	ADP
ajm-1763	19	5	�	�	PROPN
ajm-1763	19	6	�	�	PROPN
ajm-1763	19	7	business	business	NOUN
ajm-1763	19	8	combinations	combination	NOUN
ajm-1763	19	9	for	for	ADP
ajm-1763	19	10	which	which	PRON
ajm-1763	19	11	the	the	DET
ajm-1763	19	12	acquisition	acquisition	NOUN
ajm-1763	19	13	date	date	NOUN
ajm-1763	19	14	is	be	AUX
ajm-1763	19	15	on	on	ADP
ajm-1763	19	16	or	or	CCONJ
ajm-1763	19	17	after	after	ADP
ajm-1763	19	18	the	the	DET
ajm-1763	19	19	beginning	beginning	NOUN
ajm-1763	19	20	of	of	ADP
ajm-1763	19	21	the	the	DET
ajm-1763	19	22	first	first	ADJ
ajm-1763	19	23	annual	annual	ADJ
ajm-1763	19	24	reporting	reporting	NOUN
ajm-1763	19	25	period	period	NOUN
ajm-1763	19	26	on	on	ADP
ajm-1763	19	27	or	or	CCONJ
ajm-1763	19	28	after	after	ADP
ajm-1763	19	29	december	december	PROPN
ajm-1763	19	30	15	15	NUM
ajm-1763	19	31	,	,	PUNCT
ajm-1763	19	32	2008	2008	NUM
ajm-1763	19	33	.	.	PUNCT
ajm-1763	20	1	�	�	PROPN
ajm-1763	20	2	the	the	DET
ajm-1763	20	3	center	center	NOUN
ajm-1763	20	4	of	of	ADP
ajm-1763	20	5	the	the	DET
ajm-1763	20	6	debate	debate	NOUN
ajm-1763	20	7	introduced	introduce	VERB
ajm-1763	20	8	by	by	ADP
ajm-1763	20	9	sfas	sfas	NOUN
ajm-1763	20	10	142	142	NUM
ajm-1763	20	11	was	be	AUX
ajm-1763	20	12	the	the	DET
ajm-1763	20	13	role	role	NOUN
ajm-1763	20	14	of	of	ADP
ajm-1763	20	15	managerial	managerial	ADJ
ajm-1763	20	16	judgment	judgment	NOUN
ajm-1763	20	17	embedded	embed	VERB
ajm-1763	20	18	in	in	ADP
ajm-1763	20	19	the	the	DET
ajm-1763	20	20	statement	statement	NOUN
ajm-1763	20	21	.	.	PUNCT
ajm-1763	21	1	many	many	ADJ
ajm-1763	21	2	prior	prior	ADJ
ajm-1763	21	3	studies	study	NOUN
ajm-1763	21	4	such	such	ADJ
ajm-1763	21	5	as	as	ADP
ajm-1763	21	6	ramanna	ramanna	NOUN
ajm-1763	21	7	and	and	CCONJ
ajm-1763	21	8	watts	watts	PROPN
ajm-1763	21	9	(	(	PUNCT
ajm-1763	21	10	2012	2012	NUM
ajm-1763	21	11	)	)	PUNCT
ajm-1763	21	12	,	,	PUNCT
ajm-1763	21	13	bens	ben	NOUN
ajm-1763	21	14	et	et	NOUN
ajm-1763	21	15	al	al	PROPN
ajm-1763	21	16	.	.	PUNCT
ajm-1763	22	1	(	(	PUNCT
ajm-1763	22	2	2011	2011	NUM
ajm-1763	22	3	)	)	PUNCT
ajm-1763	22	4	,	,	PUNCT
ajm-1763	22	5	and	and	CCONJ
ajm-1763	22	6	li	li	PROPN
ajm-1763	22	7	et	et	PROPN
ajm-1763	22	8	al	al	PROPN
ajm-1763	22	9	.	.	PROPN
ajm-1763	23	1	(	(	PUNCT
ajm-1763	23	2	2011	2011	NUM
ajm-1763	23	3	)	)	PUNCT
ajm-1763	23	4	examined	examine	VERB
ajm-1763	23	5	the	the	DET
ajm-1763	23	6	effect	effect	NOUN
ajm-1763	23	7	of	of	ADP
ajm-1763	23	8	sfas	sfas	NOUN
ajm-1763	23	9	142	142	NUM
ajm-1763	23	10	by	by	ADP
ajm-1763	23	11	focusing	focus	VERB
ajm-1763	23	12	on	on	ADP
ajm-1763	23	13	goodwill	goodwill	NOUN
ajm-1763	23	14	impairment	impairment	NOUN
ajm-1763	23	15	.	.	PUNCT
ajm-1763	24	1	the	the	DET
ajm-1763	24	2	initial	initial	ADJ
ajm-1763	24	3	valuation	valuation	NOUN
ajm-1763	24	4	of	of	ADP
ajm-1763	24	5	goodwill	goodwill	NOUN
ajm-1763	24	6	in	in	ADP
ajm-1763	24	7	a	a	DET
ajm-1763	24	8	merger	merger	NOUN
ajm-1763	24	9	and	and	CCONJ
ajm-1763	24	10	acquisition	acquisition	NOUN
ajm-1763	24	11	has	have	AUX
ajm-1763	24	12	been	be	AUX
ajm-1763	24	13	a	a	DET
ajm-1763	24	14	material	material	ADJ
ajm-1763	24	15	source	source	NOUN
ajm-1763	24	16	of	of	ADP
ajm-1763	24	17	restatements	restatement	NOUN
ajm-1763	24	18	(	(	PUNCT
ajm-1763	24	19	ramanna	ramanna	NOUN
ajm-1763	24	20	and	and	CCONJ
ajm-1763	24	21	watts	watts	PROPN
ajm-1763	24	22	(	(	PUNCT
ajm-1763	24	23	2012	2012	NUM
ajm-1763	24	24	)	)	PUNCT
ajm-1763	24	25	,	,	PUNCT
ajm-1763	24	26	bens	ben	NOUN
ajm-1763	24	27	et	et	NOUN
ajm-1763	24	28	al	al	PROPN
ajm-1763	24	29	.	.	PUNCT
ajm-1763	25	1	(	(	PUNCT
ajm-1763	25	2	2011	2011	NUM
ajm-1763	25	3	)	)	PUNCT
ajm-1763	25	4	,	,	PUNCT
ajm-1763	25	5	and	and	CCONJ
ajm-1763	25	6	li	li	PROPN
ajm-1763	25	7	et	et	PROPN
ajm-1763	25	8	al	al	PROPN
ajm-1763	25	9	.	.	PROPN
ajm-1763	26	1	(	(	PUNCT
ajm-1763	26	2	2011	2011	NUM
ajm-1763	26	3	)	)	PUNCT
ajm-1763	26	4	.	.	PUNCT
ajm-1763	27	1	this	this	DET
ajm-1763	27	2	paper	paper	NOUN
ajm-1763	27	3	presents	present	VERB
ajm-1763	27	4	the	the	DET
ajm-1763	27	5	first	first	ADJ
ajm-1763	27	6	attempt	attempt	NOUN
ajm-1763	27	7	to	to	PART
ajm-1763	27	8	examine	examine	VERB
ajm-1763	27	9	whether	whether	SCONJ
ajm-1763	27	10	the	the	DET
ajm-1763	27	11	change	change	NOUN
ajm-1763	27	12	from	from	ADP
ajm-1763	27	13	sfas	sfas	NOUN
ajm-1763	27	14	141	141	NUM
ajm-1763	27	15	to	to	PART
ajm-1763	27	16	sfas	sfas	VERB
ajm-1763	27	17	141(r)/asc	141(r)/asc	NUM
ajm-1763	27	18	805	805	NUM
ajm-1763	27	19	,	,	PUNCT
ajm-1763	27	20	had	have	VERB
ajm-1763	27	21	an	an	DET
ajm-1763	27	22	effect	effect	NOUN
ajm-1763	27	23	on	on	ADP
ajm-1763	27	24	the	the	DET
ajm-1763	27	25	reported	report	VERB
ajm-1763	27	26	earnings	earning	NOUN
ajm-1763	27	27	of	of	ADP
ajm-1763	27	28	combined	combined	ADJ
ajm-1763	27	29	companies	company	NOUN
ajm-1763	27	30	when	when	SCONJ
ajm-1763	27	31	applying	apply	VERB
ajm-1763	27	32	sfas	sfas	NOUN
ajm-1763	27	33	142	142	NUM
ajm-1763	27	34	/	/	SYM
ajm-1763	27	35	asc	asc	PROPN
ajm-1763	27	36	350	350	NUM
ajm-1763	27	37	to	to	PART
ajm-1763	27	38	test	test	VERB
ajm-1763	27	39	for	for	ADP
ajm-1763	27	40	goodwill	goodwill	NOUN
ajm-1763	27	41	impairment	impairment	NOUN
ajm-1763	27	42	in	in	ADP
ajm-1763	27	43	the	the	DET
ajm-1763	27	44	merger	merger	NOUN
ajm-1763	27	45	and	and	CCONJ
ajm-1763	27	46	acquisition	acquisition	NOUN
ajm-1763	27	47	setting	setting	NOUN
ajm-1763	27	48	.	.	PUNCT
ajm-1763	28	1	we	we	PRON
ajm-1763	28	2	investigate	investigate	VERB
ajm-1763	28	3	the	the	DET
ajm-1763	28	4	risks	risk	NOUN
ajm-1763	28	5	hazards	hazards	ADP
ajm-1763	28	6	associated	associate	VERB
ajm-1763	28	7	with	with	ADP
ajm-1763	28	8	managements	management	NOUN
ajm-1763	28	9	�	�	PROPN
ajm-1763	28	10	estimates	estimate	NOUN
ajm-1763	28	11	of	of	ADP
ajm-1763	28	12	goodwill	goodwill	NOUN
ajm-1763	28	13	�	�	NOUN
ajm-1763	28	14	s	s	PART
ajm-1763	28	15	in	in	ADP
ajm-1763	28	16	post	post	X
ajm-1763	28	17	hoc	hoc	X
ajm-1763	28	18	merger	merger	NOUN
ajm-1763	28	19	and	and	CCONJ
ajm-1763	28	20	acquisitions	acquisition	NOUN
ajm-1763	28	21	.	.	PUNCT
ajm-1763	29	1	we	we	PRON
ajm-1763	29	2	also	also	ADV
ajm-1763	29	3	expand	expand	VERB
ajm-1763	29	4	on	on	ADP
ajm-1763	29	5	the	the	DET
ajm-1763	29	6	literature	literature	NOUN
ajm-1763	29	7	which	which	PRON
ajm-1763	29	8	investigates	investigate	VERB
ajm-1763	29	9	corporate	corporate	ADJ
ajm-1763	29	10	governance	governance	NOUN
ajm-1763	29	11	/	/	SYM
ajm-1763	29	12	audit	audit	NOUN
ajm-1763	29	13	committee	committee	NOUN
ajm-1763	29	14	/	/	SYM
ajm-1763	29	15	board	board	NOUN
ajm-1763	29	16	involvement	involvement	NOUN
ajm-1763	29	17	by	by	ADP
ajm-1763	29	18	examining	examine	VERB
ajm-1763	29	19	the	the	DET
ajm-1763	29	20	effect	effect	NOUN
ajm-1763	29	21	of	of	ADP
ajm-1763	29	22	the	the	DET
ajm-1763	29	23	change	change	NOUN
ajm-1763	29	24	from	from	ADP
ajm-1763	29	25	sfas	sfas	NOUN
ajm-1763	29	26	141	141	NUM
ajm-1763	29	27	to	to	PART
ajm-1763	29	28	sfas	sfas	VERB
ajm-1763	29	29	141(r)/asc	141(r)/asc	NUM
ajm-1763	29	30	805	805	NUM
ajm-1763	29	31	�	�	PROPN
ajm-1763	29	32	which	which	PRON
ajm-1763	29	33	requires	require	VERB
ajm-1763	29	34	the	the	DET
ajm-1763	29	35	immediate	immediate	ADJ
ajm-1763	29	36	expensing	expensing	NOUN
ajm-1763	29	37	of	of	ADP
ajm-1763	29	38	acquisition	acquisition	NOUN
ajm-1763	29	39	costs	cost	NOUN
ajm-1763	29	40	.	.	PUNCT
ajm-1763	30	1	this	this	PRON
ajm-1763	30	2	in	in	ADP
ajm-1763	30	3	turn	turn	NOUN
ajm-1763	30	4	provided	provide	VERB
ajm-1763	30	5	management	management	NOUN
ajm-1763	30	6	with	with	ADP
ajm-1763	30	7	a	a	DET
ajm-1763	30	8	greater	great	ADJ
ajm-1763	30	9	incentive	incentive	NOUN
ajm-1763	30	10	to	to	PART
ajm-1763	30	11	allocate	allocate	VERB
ajm-1763	30	12	a	a	DET
ajm-1763	30	13	greater	great	ADJ
ajm-1763	30	14	portion	portion	NOUN
ajm-1763	30	15	of	of	ADP
ajm-1763	30	16	the	the	DET
ajm-1763	30	17	purchase	purchase	NOUN
ajm-1763	30	18	price	price	NOUN
ajm-1763	30	19	to	to	ADP
ajm-1763	30	20	goodwill	goodwill	NOUN
ajm-1763	30	21	instead	instead	ADV
ajm-1763	30	22	of	of	ADP
ajm-1763	30	23	intangible	intangible	ADJ
ajm-1763	30	24	assets	asset	NOUN
ajm-1763	30	25	.	.	PUNCT
ajm-1763	31	1	we	we	PRON
ajm-1763	31	2	investigate	investigate	VERB
ajm-1763	31	3	whether	whether	SCONJ
ajm-1763	31	4	audit	audit	NOUN
ajm-1763	31	5	committees	committee	NOUN
ajm-1763	31	6	and	and	CCONJ
ajm-1763	31	7	the	the	DET
ajm-1763	31	8	boards	board	NOUN
ajm-1763	31	9	of	of	ADP
ajm-1763	31	10	directors	director	NOUN
ajm-1763	31	11	participate	participate	VERB
ajm-1763	31	12	in	in	ADP
ajm-1763	31	13	the	the	DET
ajm-1763	31	14	impairment	impairment	ADJ
ajm-1763	31	15	decision	decision	NOUN
ajm-1763	31	16	process	process	NOUN
ajm-1763	31	17	to	to	PART
ajm-1763	31	18	test	test	VERB
ajm-1763	31	19	for	for	ADP
ajm-1763	31	20	the	the	DET
ajm-1763	31	21	impairment	impairment	NOUN
ajm-1763	31	22	of	of	ADP
ajm-1763	31	23	intangible	intangible	ADJ
ajm-1763	31	24	assets	asset	NOUN
ajm-1763	31	25	and	and	CCONJ
ajm-1763	31	26	goodwill	goodwill	NOUN
ajm-1763	31	27	in	in	ADP
ajm-1763	31	28	business	business	NOUN
ajm-1763	31	29	combinations	combination	NOUN
ajm-1763	31	30	under	under	ADP
ajm-1763	31	31	acquisition	acquisition	NOUN
ajm-1763	31	32	accounting	accounting	NOUN
ajm-1763	31	33	.	.	PUNCT
ajm-1763	32	1	we	we	PRON
ajm-1763	32	2	accomplish	accomplish	VERB
ajm-1763	32	3	this	this	PRON
ajm-1763	32	4	by	by	ADP
ajm-1763	32	5	comparing	compare	VERB
ajm-1763	32	6	the	the	DET
ajm-1763	32	7	frequency	frequency	NOUN
ajm-1763	32	8	of	of	ADP
ajm-1763	32	9	impairment	impairment	NOUN
ajm-1763	32	10	under	under	ADP
ajm-1763	32	11	sfas	sfas	NOUN
ajm-1763	32	12	142	142	NUM
ajm-1763	32	13	�	�	NOUN
ajm-1763	32	14	using	use	VERB
ajm-1763	32	15	two	two	NUM
ajm-1763	32	16	separate	separate	ADJ
ajm-1763	32	17	periods	period	NOUN
ajm-1763	32	18	:	:	PUNCT
ajm-1763	32	19	pre	pre	ADJ
ajm-1763	32	20	sfas	sfas	NOUN
ajm-1763	32	21	141r	141r	NUM
ajm-1763	32	22	vs.	vs.	ADP
ajm-1763	32	23	post	post	ADJ
ajm-1763	32	24	-	-	ADJ
ajm-1763	32	25	sfas	sfas	ADJ
ajm-1763	32	26	141r	141r	NOUN
ajm-1763	32	27	effective	effective	ADJ
ajm-1763	32	28	dates	date	NOUN
ajm-1763	32	29	.	.	PUNCT
ajm-1763	33	1	finally	finally	ADV
ajm-1763	33	2	,	,	PUNCT
ajm-1763	33	3	we	we	PRON
ajm-1763	33	4	investigate	investigate	VERB
ajm-1763	33	5	the	the	DET
ajm-1763	33	6	effects	effect	NOUN
ajm-1763	33	7	of	of	ADP
ajm-1763	33	8	the	the	DET
ajm-1763	33	9	implementation	implementation	NOUN
ajm-1763	33	10	of	of	ADP
ajm-1763	33	11	sfas	sfas	NOUN
ajm-1763	33	12	141r	141r	NOUN
ajm-1763	33	13	on	on	ADP
ajm-1763	33	14	post	post	NOUN
ajm-1763	33	15	merger	merger	NOUN
ajm-1763	33	16	and	and	CCONJ
ajm-1763	33	17	acquisition	acquisition	NOUN
ajm-1763	33	18	transaction	transaction	NOUN
ajm-1763	33	19	goodwill	goodwill	NOUN
ajm-1763	33	20	restatements	restatement	NOUN
ajm-1763	33	21	.	.	PUNCT
ajm-1763	34	1	this	this	DET
ajm-1763	34	2	pronouncement	pronouncement	NOUN
ajm-1763	34	3	required	require	VERB
ajm-1763	34	4	acquisition	acquisition	NOUN
ajm-1763	34	5	-	-	PUNCT
ajm-1763	34	6	related	relate	VERB
ajm-1763	34	7	expenses	expense	NOUN
ajm-1763	34	8	to	to	PART
ajm-1763	34	9	be	be	AUX
ajm-1763	34	10	recognized	recognize	VERB
ajm-1763	34	11	immediately	immediately	ADV
ajm-1763	34	12	and	and	CCONJ
ajm-1763	34	13	acquisition	acquisition	NOUN
ajm-1763	34	14	-	-	PUNCT
ajm-1763	34	15	related	relate	VERB
ajm-1763	34	16	contingencies	contingency	NOUN
ajm-1763	34	17	to	to	PART
ajm-1763	34	18	be	be	AUX
ajm-1763	34	19	reported	report	VERB
ajm-1763	34	20	on	on	ADP
ajm-1763	34	21	the	the	DET
ajm-1763	34	22	acquirers	acquirer	NOUN
ajm-1763	34	23	�	�	PROPN
ajm-1763	34	24	financial	financial	ADJ
ajm-1763	34	25	statements	statement	NOUN
ajm-1763	34	26	in	in	ADP
ajm-1763	34	27	the	the	DET
ajm-1763	34	28	same	same	ADJ
ajm-1763	34	29	reporting	reporting	NOUN
ajm-1763	34	30	period	period	NOUN
ajm-1763	34	31	in	in	ADP
ajm-1763	34	32	which	which	PRON
ajm-1763	34	33	the	the	DET
ajm-1763	34	34	transaction	transaction	NOUN
ajm-1763	34	35	occurred	occur	VERB
ajm-1763	34	36	.	.	PUNCT
ajm-1763	35	1	this	this	DET
ajm-1763	35	2	manuscript	manuscript	NOUN
ajm-1763	35	3	is	be	AUX
ajm-1763	35	4	important	important	ADJ
ajm-1763	35	5	for	for	ADP
ajm-1763	35	6	several	several	ADJ
ajm-1763	35	7	reasons	reason	NOUN
ajm-1763	35	8	.	.	PUNCT
ajm-1763	36	1	first	first	ADV
ajm-1763	36	2	,	,	PUNCT
ajm-1763	36	3	the	the	DET
ajm-1763	36	4	public	public	ADJ
ajm-1763	36	5	company	company	NOUN
ajm-1763	36	6	accounting	accounting	NOUN
ajm-1763	36	7	oversight	oversight	NOUN
ajm-1763	36	8	board	board	PROPN
ajm-1763	36	9	(	(	PUNCT
ajm-1763	36	10	pcaob	pcaob	NOUN
ajm-1763	36	11	)	)	PUNCT
ajm-1763	36	12	continues	continue	VERB
ajm-1763	36	13	to	to	PART
ajm-1763	36	14	ask	ask	VERB
ajm-1763	36	15	auditors	auditor	NOUN
ajm-1763	36	16	to	to	PART
ajm-1763	36	17	increase	increase	VERB
ajm-1763	36	18	their	their	PRON
ajm-1763	36	19	risk	risk	NOUN
ajm-1763	36	20	assessment	assessment	NOUN
ajm-1763	36	21	judgments	judgment	NOUN
ajm-1763	36	22	in	in	ADP
ajm-1763	36	23	high	high	ADJ
ajm-1763	36	24	hazard	hazard	NOUN
ajm-1763	36	25	areas	area	NOUN
ajm-1763	36	26	such	such	ADJ
ajm-1763	36	27	as	as	ADP
ajm-1763	36	28	goodwill	goodwill	NOUN
ajm-1763	36	29	impairment	impairment	NOUN
ajm-1763	36	30	(	(	PUNCT
ajm-1763	36	31	pcaob	pcaob	NOUN
ajm-1763	36	32	,	,	PUNCT
ajm-1763	36	33	2010	2010	NUM
ajm-1763	36	34	)	)	PUNCT
ajm-1763	36	35	.	.	PUNCT
ajm-1763	37	1	second	second	ADV
ajm-1763	37	2	,	,	PUNCT
ajm-1763	37	3	christensen	christensen	PROPN
ajm-1763	37	4	et	et	PROPN
ajm-1763	37	5	al	al	PROPN
ajm-1763	37	6	.	.	PROPN
ajm-1763	37	7	,	,	PUNCT
ajm-1763	37	8	(	(	PUNCT
ajm-1763	37	9	2012	2012	NUM
ajm-1763	37	10	)	)	PUNCT
ajm-1763	37	11	suggest	suggest	VERB
ajm-1763	37	12	that	that	SCONJ
ajm-1763	37	13	future	future	ADJ
ajm-1763	37	14	research	research	NOUN
ajm-1763	37	15	in	in	ADP
ajm-1763	37	16	fair	fair	ADJ
ajm-1763	37	17	value	value	NOUN
ajm-1763	37	18	accounting	accounting	NOUN
ajm-1763	37	19	topics	topic	NOUN
ajm-1763	37	20	such	such	ADJ
ajm-1763	37	21	as	as	ADP
ajm-1763	37	22	goodwill	goodwill	NOUN
ajm-1763	37	23	impairment	impairment	NOUN
ajm-1763	37	24	provide	provide	VERB
ajm-1763	37	25	a	a	DET
ajm-1763	37	26	reliable	reliable	ADJ
ajm-1763	37	27	contribution	contribution	NOUN
ajm-1763	37	28	to	to	ADP
ajm-1763	37	29	the	the	DET
ajm-1763	37	30	incremental	incremental	ADJ
ajm-1763	37	31	knowledge	knowledge	NOUN
ajm-1763	37	32	demanded	demand	VERB
ajm-1763	37	33	by	by	ADP
ajm-1763	37	34	standard	standard	ADJ
ajm-1763	37	35	setters	setter	NOUN
ajm-1763	37	36	and	and	CCONJ
ajm-1763	37	37	regulators	regulator	NOUN
ajm-1763	37	38	.	.	PUNCT
ajm-1763	38	1	finally	finally	ADV
ajm-1763	38	2	,	,	PUNCT
ajm-1763	38	3	this	this	DET
ajm-1763	38	4	investigation	investigation	NOUN
ajm-1763	38	5	provides	provide	VERB
ajm-1763	38	6	important	important	ADJ
ajm-1763	38	7	information	information	NOUN
ajm-1763	38	8	for	for	ADP
ajm-1763	38	9	accounting	accounting	NOUN
ajm-1763	38	10	(	(	PUNCT
ajm-1763	38	11	audit	audit	NOUN
ajm-1763	38	12	)	)	PUNCT
ajm-1763	38	13	educators	educator	NOUN
ajm-1763	38	14	.	.	PUNCT
ajm-1763	39	1	bell	bell	NOUN
ajm-1763	39	2	and	and	CCONJ
ajm-1763	39	3	griffin	griffin	PROPN
ajm-1763	39	4	,	,	PUNCT
ajm-1763	39	5	(	(	PUNCT
ajm-1763	39	6	2012	2012	NUM
ajm-1763	39	7	)	)	PUNCT
ajm-1763	39	8	and	and	CCONJ
ajm-1763	39	9	pcaob	pcaob	NOUN
ajm-1763	39	10	(	(	PUNCT
ajm-1763	39	11	2010	2010	NUM
ajm-1763	39	12	)	)	PUNCT
ajm-1763	39	13	,	,	PUNCT
ajm-1763	39	14	emphasize	emphasize	VERB
ajm-1763	39	15	that	that	SCONJ
ajm-1763	39	16	auditor	auditor	NOUN
ajm-1763	39	17	training	training	NOUN
ajm-1763	39	18	should	should	AUX
ajm-1763	39	19	reflect	reflect	VERB
ajm-1763	39	20	heightened	heightened	ADJ
ajm-1763	39	21	risk	risk	NOUN
ajm-1763	39	22	assessment	assessment	NOUN
ajm-1763	39	23	that	that	PRON
ajm-1763	39	24	move	move	VERB
ajm-1763	39	25	beyond	beyond	ADP
ajm-1763	39	26	traditional	traditional	ADJ
ajm-1763	39	27	audit	audit	NOUN
ajm-1763	39	28	checklist	checklist	NOUN
ajm-1763	39	29	items	item	NOUN
ajm-1763	39	30	such	such	ADJ
ajm-1763	39	31	as	as	ADP
ajm-1763	39	32	intangible	intangible	ADJ
ajm-1763	39	33	asset	asset	NOUN
ajm-1763	39	34	valuation	valuation	NOUN
ajm-1763	39	35	.	.	PUNCT
ajm-1763	40	1	the	the	DET
ajm-1763	40	2	paper	paper	NOUN
ajm-1763	40	3	is	be	AUX
ajm-1763	40	4	organized	organize	VERB
ajm-1763	40	5	as	as	SCONJ
ajm-1763	40	6	follows	follow	VERB
ajm-1763	40	7	:	:	PUNCT
ajm-1763	40	8	section	section	PROPN
ajm-1763	40	9	ii	ii	PROPN
ajm-1763	40	10	provides	provide	VERB
ajm-1763	40	11	the	the	DET
ajm-1763	40	12	framework	framework	NOUN
ajm-1763	40	13	for	for	ADP
ajm-1763	40	14	the	the	DET
ajm-1763	40	15	study	study	NOUN
ajm-1763	40	16	,	,	PUNCT
ajm-1763	40	17	section	section	NOUN
ajm-1763	40	18	iii	iii	PROPN
ajm-1763	40	19	describes	describe	VERB
ajm-1763	40	20	the	the	DET
ajm-1763	40	21	research	research	NOUN
ajm-1763	40	22	design	design	NOUN
ajm-1763	40	23	,	,	PUNCT
ajm-1763	40	24	sample	sample	NOUN
ajm-1763	40	25	selection	selection	NOUN
ajm-1763	40	26	,	,	PUNCT
ajm-1763	40	27	and	and	CCONJ
ajm-1763	40	28	statistical	statistical	ADJ
ajm-1763	40	29	model	model	NOUN
ajm-1763	40	30	,	,	PUNCT
ajm-1763	40	31	section	section	NOUN
ajm-1763	40	32	iv	iv	NUM
ajm-1763	40	33	presents	present	VERB
ajm-1763	40	34	descriptive	descriptive	ADJ
ajm-1763	40	35	statistics	statistic	NOUN
ajm-1763	40	36	and	and	CCONJ
ajm-1763	40	37	bivariate	bivariate	ADJ
ajm-1763	40	38	measures	measure	NOUN
ajm-1763	40	39	of	of	ADP
ajm-1763	40	40	association	association	NOUN
ajm-1763	40	41	,	,	PUNCT
ajm-1763	40	42	section	section	NOUN
ajm-1763	40	43	v	v	NOUN
ajm-1763	40	44	presents	present	VERB
ajm-1763	40	45	the	the	DET
ajm-1763	40	46	logistic	logistic	ADJ
ajm-1763	40	47	regression	regression	NOUN
ajm-1763	40	48	results	result	NOUN
ajm-1763	40	49	,	,	PUNCT
ajm-1763	40	50	section	section	NOUN
ajm-1763	40	51	vi	vi	PROPN
ajm-1763	40	52	presents	present	VERB
ajm-1763	40	53	a	a	DET
ajm-1763	40	54	discussion	discussion	NOUN
ajm-1763	40	55	of	of	ADP
ajm-1763	40	56	our	our	PRON
ajm-1763	40	57	results	result	NOUN
ajm-1763	40	58	,	,	PUNCT
ajm-1763	40	59	and	and	CCONJ
ajm-1763	40	60	section	section	NOUN
ajm-1763	40	61	vii	vii	PROPN
ajm-1763	40	62	concludes	conclude	VERB
ajm-1763	40	63	the	the	DET
ajm-1763	40	64	study	study	NOUN
ajm-1763	40	65	.	.	PUNCT
ajm-1763	41	1	36	36	NUM
ajm-1763	41	2	american	american	ADJ
ajm-1763	41	3	journal	journal	PROPN
ajm-1763	41	4	of	of	ADP
ajm-1763	41	5	management	management	NOUN
ajm-1763	41	6	vol	vol	NOUN
ajm-1763	41	7	.	.	PUNCT
ajm-1763	42	1	17(1	17(1	NUM
ajm-1763	42	2	)	)	PUNCT
ajm-1763	42	3	2017	2017	NUM
ajm-1763	42	4	review	review	NOUN
ajm-1763	42	5	of	of	ADP
ajm-1763	42	6	literature	literature	NOUN
ajm-1763	42	7	and	and	CCONJ
ajm-1763	42	8	framework	framework	NOUN
ajm-1763	42	9	for	for	ADP
ajm-1763	42	10	study	study	NOUN
ajm-1763	42	11	watts	watt	NOUN
ajm-1763	42	12	(	(	PUNCT
ajm-1763	42	13	2003	2003	NUM
ajm-1763	42	14	)	)	PUNCT
ajm-1763	42	15	questioned	question	VERB
ajm-1763	42	16	whether	whether	SCONJ
ajm-1763	42	17	the	the	DET
ajm-1763	42	18	issuance	issuance	NOUN
ajm-1763	42	19	of	of	ADP
ajm-1763	42	20	sfas	sfas	NOUN
ajm-1763	42	21	142	142	NUM
ajm-1763	42	22	was	be	AUX
ajm-1763	42	23	consistent	consistent	ADJ
ajm-1763	42	24	with	with	ADP
ajm-1763	42	25	the	the	DET
ajm-1763	42	26	accounting	accounting	NOUN
ajm-1763	42	27	principle	principle	NOUN
ajm-1763	42	28	of	of	ADP
ajm-1763	42	29	conservative	conservative	ADJ
ajm-1763	42	30	reporting	reporting	NOUN
ajm-1763	42	31	when	when	SCONJ
ajm-1763	42	32	he	he	PRON
ajm-1763	42	33	stated	state	VERB
ajm-1763	42	34	:	:	PUNCT
ajm-1763	42	35	�	�	PROPN
ajm-1763	42	36	assessing	assess	VERB
ajm-1763	42	37	impairment	impairment	NOUN
ajm-1763	42	38	requires	require	VERB
ajm-1763	42	39	valuation	valuation	NOUN
ajm-1763	42	40	of	of	ADP
ajm-1763	42	41	future	future	ADJ
ajm-1763	42	42	cash	cash	NOUN
ajm-1763	42	43	flows	flow	NOUN
ajm-1763	42	44	.	.	PUNCT
ajm-1763	43	1	because	because	SCONJ
ajm-1763	43	2	those	those	DET
ajm-1763	43	3	future	future	ADJ
ajm-1763	43	4	cash	cash	NOUN
ajm-1763	43	5	flows	flow	NOUN
ajm-1763	43	6	are	be	AUX
ajm-1763	43	7	unlikely	unlikely	ADJ
ajm-1763	43	8	to	to	PART
ajm-1763	43	9	be	be	AUX
ajm-1763	43	10	verifiable	verifiable	ADJ
ajm-1763	43	11	and	and	CCONJ
ajm-1763	43	12	contractible	contractible	ADJ
ajm-1763	43	13	as	as	ADP
ajm-1763	43	14	a	a	DET
ajm-1763	43	15	result	result	NOUN
ajm-1763	43	16	,	,	PUNCT
ajm-1763	43	17	valuation	valuation	NOUN
ajm-1763	43	18	will	will	AUX
ajm-1763	43	19	likely	likely	VERB
ajm-1763	43	20	to	to	PART
ajm-1763	43	21	be	be	AUX
ajm-1763	43	22	manipulated	manipulate	VERB
ajm-1763	43	23	.	.	PUNCT
ajm-1763	44	1	conservatism	conservatism	NOUN
ajm-1763	44	2	does	do	AUX
ajm-1763	44	3	not	not	PART
ajm-1763	44	4	allow	allow	VERB
ajm-1763	44	5	the	the	DET
ajm-1763	44	6	use	use	NOUN
ajm-1763	44	7	of	of	ADP
ajm-1763	44	8	such	such	ADJ
ajm-1763	44	9	measures	measure	NOUN
ajm-1763	44	10	,	,	PUNCT
ajm-1763	44	11	sfas	sfas	NOUN
ajm-1763	44	12	142	142	NUM
ajm-1763	44	13	may	may	AUX
ajm-1763	44	14	be	be	AUX
ajm-1763	44	15	an	an	DET
ajm-1763	44	16	error	error	NOUN
ajm-1763	44	17	in	in	ADP
ajm-1763	44	18	judgment	judgment	NOUN
ajm-1763	44	19	by	by	ADP
ajm-1763	44	20	the	the	DET
ajm-1763	44	21	fasb	fasb	NOUN
ajm-1763	44	22	.	.	PUNCT
ajm-1763	44	23	�	�	PROPN
ajm-1763	44	24	while	while	SCONJ
ajm-1763	44	25	the	the	DET
ajm-1763	44	26	authors	author	NOUN
ajm-1763	44	27	offer	offer	VERB
ajm-1763	44	28	an	an	DET
ajm-1763	44	29	interesting	interesting	ADJ
ajm-1763	44	30	perspective	perspective	NOUN
ajm-1763	44	31	,	,	PUNCT
ajm-1763	44	32	their	their	PRON
ajm-1763	44	33	research	research	NOUN
ajm-1763	44	34	did	do	AUX
ajm-1763	44	35	not	not	PART
ajm-1763	44	36	identify	identify	VERB
ajm-1763	44	37	the	the	DET
ajm-1763	44	38	specific	specific	ADJ
ajm-1763	44	39	misjudgments	misjudgment	NOUN
ajm-1763	44	40	of	of	ADP
ajm-1763	44	41	sfas	sfas	NOUN
ajm-1763	44	42	142	142	NUM
ajm-1763	44	43	.	.	PUNCT
ajm-1763	45	1	hayn	hayn	NOUN
ajm-1763	45	2	and	and	CCONJ
ajm-1763	45	3	hughes	hughes	PROPN
ajm-1763	45	4	(	(	PUNCT
ajm-1763	45	5	2006	2006	NUM
ajm-1763	45	6	)	)	PUNCT
ajm-1763	45	7	examined	examine	VERB
ajm-1763	45	8	whether	whether	SCONJ
ajm-1763	45	9	financial	financial	ADJ
ajm-1763	45	10	disclosures	disclosure	NOUN
ajm-1763	45	11	on	on	ADP
ajm-1763	45	12	acquired	acquire	VERB
ajm-1763	45	13	entities	entity	NOUN
ajm-1763	45	14	allowed	allow	VERB
ajm-1763	45	15	investors	investor	NOUN
ajm-1763	45	16	to	to	PART
ajm-1763	45	17	predict	predict	VERB
ajm-1763	45	18	goodwill	goodwill	NOUN
ajm-1763	45	19	impairment	impairment	NOUN
ajm-1763	45	20	.	.	PUNCT
ajm-1763	46	1	they	they	PRON
ajm-1763	46	2	created	create	VERB
ajm-1763	46	3	a	a	DET
ajm-1763	46	4	predictive	predictive	ADJ
ajm-1763	46	5	model	model	NOUN
ajm-1763	46	6	for	for	ADP
ajm-1763	46	7	goodwill	goodwill	NOUN
ajm-1763	46	8	impairment	impairment	NOUN
ajm-1763	46	9	that	that	PRON
ajm-1763	46	10	was	be	AUX
ajm-1763	46	11	based	base	VERB
ajm-1763	46	12	on	on	ADP
ajm-1763	46	13	bankruptcy	bankruptcy	NOUN
ajm-1763	46	14	prediction	prediction	NOUN
ajm-1763	46	15	models	model	NOUN
ajm-1763	46	16	.	.	PUNCT
ajm-1763	47	1	hayn	hayn	NOUN
ajm-1763	47	2	and	and	CCONJ
ajm-1763	47	3	hughes	hughes	PROPN
ajm-1763	47	4	(	(	PUNCT
ajm-1763	47	5	2006	2006	NUM
ajm-1763	47	6	)	)	PUNCT
ajm-1763	47	7	also	also	ADV
ajm-1763	47	8	suggested	suggest	VERB
ajm-1763	47	9	that	that	SCONJ
ajm-1763	47	10	the	the	DET
ajm-1763	47	11	ability	ability	NOUN
ajm-1763	47	12	to	to	PART
ajm-1763	47	13	predict	predict	VERB
ajm-1763	47	14	goodwill	goodwill	NOUN
ajm-1763	47	15	impairment	impairment	NOUN
ajm-1763	47	16	based	base	VERB
ajm-1763	47	17	on	on	ADP
ajm-1763	47	18	financial	financial	ADJ
ajm-1763	47	19	statement	statement	NOUN
ajm-1763	47	20	information	information	NOUN
ajm-1763	47	21	was	be	AUX
ajm-1763	47	22	limited	limited	ADJ
ajm-1763	47	23	.	.	PUNCT
ajm-1763	48	1	they	they	PRON
ajm-1763	48	2	opined	opine	VERB
ajm-1763	48	3	that	that	SCONJ
ajm-1763	48	4	the	the	DET
ajm-1763	48	5	results	result	NOUN
ajm-1763	48	6	were	be	AUX
ajm-1763	48	7	troubling	troubling	ADJ
ajm-1763	48	8	because	because	SCONJ
ajm-1763	48	9	a	a	DET
ajm-1763	48	10	number	number	NOUN
ajm-1763	48	11	of	of	ADP
ajm-1763	48	12	financial	financial	ADJ
ajm-1763	48	13	statement	statement	NOUN
ajm-1763	48	14	disclosures	disclosure	NOUN
ajm-1763	48	15	do	do	AUX
ajm-1763	48	16	not	not	PART
ajm-1763	48	17	allow	allow	VERB
ajm-1763	48	18	auditors	auditor	NOUN
ajm-1763	48	19	,	,	PUNCT
ajm-1763	48	20	investors	investor	NOUN
ajm-1763	48	21	and	and	CCONJ
ajm-1763	48	22	other	other	ADJ
ajm-1763	48	23	users	user	NOUN
ajm-1763	48	24	of	of	ADP
ajm-1763	48	25	financial	financial	ADJ
ajm-1763	48	26	statements	statement	NOUN
ajm-1763	48	27	to	to	PART
ajm-1763	48	28	determine	determine	VERB
ajm-1763	48	29	effectively	effectively	ADV
ajm-1763	48	30	whether	whether	SCONJ
ajm-1763	48	31	managements	management	NOUN
ajm-1763	48	32	�	�	NOUN
ajm-1763	48	33	determinations	determination	NOUN
ajm-1763	48	34	of	of	ADP
ajm-1763	48	35	the	the	DET
ajm-1763	48	36	purchase	purchase	NOUN
ajm-1763	48	37	price	price	NOUN
ajm-1763	48	38	amounts	amount	NOUN
ajm-1763	48	39	allocated	allocate	VERB
ajm-1763	48	40	to	to	ADP
ajm-1763	48	41	goodwill	goodwill	NOUN
ajm-1763	48	42	and	and	CCONJ
ajm-1763	48	43	the	the	DET
ajm-1763	48	44	subsequent	subsequent	ADJ
ajm-1763	48	45	impairment	impairment	NOUN
ajm-1763	48	46	of	of	ADP
ajm-1763	48	47	goodwill	goodwill	NOUN
ajm-1763	48	48	which	which	PRON
ajm-1763	48	49	leads	lead	VERB
ajm-1763	48	50	to	to	ADP
ajm-1763	48	51	financial	financial	ADJ
ajm-1763	48	52	statement	statement	NOUN
ajm-1763	48	53	restatements	restatement	NOUN
ajm-1763	48	54	.	.	PUNCT
ajm-1763	49	1	the	the	DET
ajm-1763	49	2	limitation	limitation	NOUN
ajm-1763	49	3	of	of	ADP
ajm-1763	49	4	the	the	DET
ajm-1763	49	5	model	model	NOUN
ajm-1763	49	6	created	create	VERB
ajm-1763	49	7	by	by	ADP
ajm-1763	49	8	hayn	hayn	NOUN
ajm-1763	49	9	and	and	CCONJ
ajm-1763	49	10	hughes	hughes	PROPN
ajm-1763	49	11	(	(	PUNCT
ajm-1763	49	12	2006	2006	NUM
ajm-1763	49	13	)	)	PUNCT
ajm-1763	49	14	is	be	AUX
ajm-1763	49	15	that	that	SCONJ
ajm-1763	49	16	it	it	PRON
ajm-1763	49	17	relied	rely	VERB
ajm-1763	49	18	on	on	ADP
ajm-1763	49	19	variables	variable	NOUN
ajm-1763	49	20	such	such	ADJ
ajm-1763	49	21	as	as	ADP
ajm-1763	49	22	changes	change	NOUN
ajm-1763	49	23	in	in	ADP
ajm-1763	49	24	return	return	NOUN
ajm-1763	49	25	on	on	ADP
ajm-1763	49	26	assets	asset	NOUN
ajm-1763	49	27	,	,	PUNCT
ajm-1763	49	28	sales	sale	NOUN
ajm-1763	49	29	and	and	CCONJ
ajm-1763	49	30	premiums	premium	NOUN
ajm-1763	49	31	paid	pay	VERB
ajm-1763	49	32	in	in	ADP
ajm-1763	49	33	an	an	DET
ajm-1763	49	34	acquisition	acquisition	NOUN
ajm-1763	49	35	.	.	PUNCT
ajm-1763	50	1	a	a	DET
ajm-1763	50	2	notable	notable	ADJ
ajm-1763	50	3	omission	omission	NOUN
ajm-1763	50	4	was	be	AUX
ajm-1763	50	5	the	the	DET
ajm-1763	50	6	market	market	NOUN
ajm-1763	50	7	capitalization	capitalization	NOUN
ajm-1763	50	8	of	of	ADP
ajm-1763	50	9	companies	company	NOUN
ajm-1763	50	10	.	.	PUNCT
ajm-1763	51	1	hence	hence	ADV
ajm-1763	51	2	,	,	PUNCT
ajm-1763	51	3	the	the	DET
ajm-1763	51	4	relationship	relationship	NOUN
ajm-1763	51	5	of	of	ADP
ajm-1763	51	6	market	market	NOUN
ajm-1763	51	7	capitalization	capitalization	NOUN
ajm-1763	51	8	as	as	SCONJ
ajm-1763	51	9	it	it	PRON
ajm-1763	51	10	relates	relate	VERB
ajm-1763	51	11	to	to	ADP
ajm-1763	51	12	goodwill	goodwill	NOUN
ajm-1763	51	13	restatements	restatement	NOUN
ajm-1763	51	14	has	have	VERB
ajm-1763	51	15	yet	yet	ADV
ajm-1763	51	16	to	to	PART
ajm-1763	51	17	be	be	AUX
ajm-1763	51	18	investigated	investigate	VERB
ajm-1763	51	19	as	as	ADP
ajm-1763	51	20	being	be	AUX
ajm-1763	51	21	a	a	DET
ajm-1763	51	22	risk	risk	NOUN
ajm-1763	51	23	hazard	hazard	NOUN
ajm-1763	51	24	.	.	PUNCT
ajm-1763	52	1	there	there	PRON
ajm-1763	52	2	are	be	VERB
ajm-1763	52	3	mixed	mixed	ADJ
ajm-1763	52	4	findings	finding	NOUN
ajm-1763	52	5	in	in	ADP
ajm-1763	52	6	prior	prior	ADJ
ajm-1763	52	7	research	research	NOUN
ajm-1763	52	8	on	on	ADP
ajm-1763	52	9	market	market	NOUN
ajm-1763	52	10	capitalization	capitalization	NOUN
ajm-1763	52	11	as	as	ADP
ajm-1763	52	12	a	a	DET
ajm-1763	52	13	variable	variable	NOUN
ajm-1763	52	14	.	.	PUNCT
ajm-1763	53	1	majid	majid	PROPN
ajm-1763	53	2	and	and	CCONJ
ajm-1763	53	3	lode	lode	PROPN
ajm-1763	53	4	(	(	PUNCT
ajm-1763	53	5	2015	2015	NUM
ajm-1763	53	6	)	)	PUNCT
ajm-1763	53	7	,	,	PUNCT
ajm-1763	53	8	found	find	VERB
ajm-1763	53	9	that	that	SCONJ
ajm-1763	53	10	market	market	NOUN
ajm-1763	53	11	capitalization	capitalization	NOUN
ajm-1763	53	12	alone	alone	ADV
ajm-1763	53	13	was	be	AUX
ajm-1763	53	14	not	not	PART
ajm-1763	53	15	a	a	DET
ajm-1763	53	16	good	good	ADJ
ajm-1763	53	17	proxy	proxy	NOUN
ajm-1763	53	18	for	for	ADP
ajm-1763	53	19	goodwill	goodwill	NOUN
ajm-1763	53	20	impairment	impairment	NOUN
ajm-1763	53	21	.	.	PUNCT
ajm-1763	54	1	however	however	ADV
ajm-1763	54	2	,	,	PUNCT
ajm-1763	54	3	when	when	SCONJ
ajm-1763	54	4	market	market	NOUN
ajm-1763	54	5	capitalization	capitalization	NOUN
ajm-1763	54	6	was	be	AUX
ajm-1763	54	7	combined	combine	VERB
ajm-1763	54	8	with	with	ADP
ajm-1763	54	9	operating	operating	NOUN
ajm-1763	54	10	results	result	NOUN
ajm-1763	54	11	it	it	PRON
ajm-1763	54	12	became	become	VERB
ajm-1763	54	13	a	a	DET
ajm-1763	54	14	starting	starting	NOUN
ajm-1763	54	15	point	point	NOUN
ajm-1763	54	16	of	of	ADP
ajm-1763	54	17	reporting	report	VERB
ajm-1763	54	18	goodwill	goodwill	NOUN
ajm-1763	54	19	impairment	impairment	NOUN
ajm-1763	54	20	(	(	PUNCT
ajm-1763	54	21	majid	majid	PROPN
ajm-1763	54	22	and	and	CCONJ
ajm-1763	54	23	lode	lode	PROPN
ajm-1763	54	24	,	,	PUNCT
ajm-1763	54	25	2015	2015	NUM
ajm-1763	54	26	)	)	PUNCT
ajm-1763	54	27	.	.	PUNCT
ajm-1763	55	1	accordingly	accordingly	ADV
ajm-1763	55	2	,	,	PUNCT
ajm-1763	55	3	we	we	PRON
ajm-1763	55	4	propose	propose	VERB
ajm-1763	55	5	:	:	PUNCT
ajm-1763	55	6	h1	h1	NOUN
ajm-1763	55	7	:	:	PUNCT
ajm-1763	55	8	market	market	NOUN
ajm-1763	55	9	capitalization	capitalization	NOUN
ajm-1763	55	10	is	be	AUX
ajm-1763	55	11	not	not	PART
ajm-1763	55	12	a	a	DET
ajm-1763	55	13	significant	significant	ADJ
ajm-1763	55	14	risk	risk	NOUN
ajm-1763	55	15	hazard	hazard	NOUN
ajm-1763	55	16	for	for	ADP
ajm-1763	55	17	goodwill	goodwill	NOUN
ajm-1763	55	18	restatements	restatement	NOUN
ajm-1763	55	19	.	.	PUNCT
ajm-1763	56	1	beatty	beatty	PROPN
ajm-1763	56	2	and	and	CCONJ
ajm-1763	56	3	weber	weber	PROPN
ajm-1763	56	4	(	(	PUNCT
ajm-1763	56	5	2006	2006	NUM
ajm-1763	56	6	)	)	PUNCT
ajm-1763	56	7	predicted	predict	VERB
ajm-1763	56	8	that	that	SCONJ
ajm-1763	56	9	goodwill	goodwill	NOUN
ajm-1763	56	10	write	write	NOUN
ajm-1763	56	11	-	-	PUNCT
ajm-1763	56	12	offs	off	NOUN
ajm-1763	56	13	in	in	ADP
ajm-1763	56	14	the	the	DET
ajm-1763	56	15	initial	initial	ADJ
ajm-1763	56	16	adoption	adoption	NOUN
ajm-1763	56	17	year	year	NOUN
ajm-1763	56	18	of	of	ADP
ajm-1763	56	19	sfas	sfas	NOUN
ajm-1763	56	20	142	142	NUM
ajm-1763	56	21	varied	varied	ADJ
ajm-1763	56	22	based	base	VERB
ajm-1763	56	23	on	on	ADP
ajm-1763	56	24	ceo	ceo	NOUN
ajm-1763	56	25	compensation	compensation	NOUN
ajm-1763	56	26	,	,	PUNCT
ajm-1763	56	27	ceo	ceo	NOUN
ajm-1763	56	28	reputation	reputation	NOUN
ajm-1763	56	29	,	,	PUNCT
ajm-1763	56	30	asset	asset	NOUN
ajm-1763	56	31	-	-	PUNCT
ajm-1763	56	32	pricing	pricing	NOUN
ajm-1763	56	33	,	,	PUNCT
ajm-1763	56	34	exchange	exchange	NOUN
ajm-1763	56	35	de	de	X
ajm-1763	56	36	-	-	ADJ
ajm-1763	56	37	listing	list	VERB
ajm-1763	56	38	concerns	concern	NOUN
ajm-1763	56	39	,	,	PUNCT
ajm-1763	56	40	and	and	CCONJ
ajm-1763	56	41	concerns	concern	NOUN
ajm-1763	56	42	relating	relate	VERB
ajm-1763	56	43	to	to	ADP
ajm-1763	56	44	debt	debt	NOUN
ajm-1763	56	45	covenant	covenant	ADJ
ajm-1763	56	46	violation	violation	NOUN
ajm-1763	56	47	.	.	PUNCT
ajm-1763	57	1	they	they	PRON
ajm-1763	57	2	found	find	VERB
ajm-1763	57	3	evidence	evidence	NOUN
ajm-1763	57	4	to	to	PART
ajm-1763	57	5	support	support	VERB
ajm-1763	57	6	that	that	SCONJ
ajm-1763	57	7	a	a	DET
ajm-1763	57	8	firm	firm	ADJ
ajm-1763	57	9	�	�	PROPN
ajm-1763	57	10	s	s	PART
ajm-1763	57	11	equity	equity	NOUN
ajm-1763	57	12	market	market	NOUN
ajm-1763	57	13	concerns	concern	NOUN
ajm-1763	57	14	affected	affect	VERB
ajm-1763	57	15	their	their	PRON
ajm-1763	57	16	preference	preference	NOUN
ajm-1763	57	17	for	for	ADP
ajm-1763	57	18	above	above	ADP
ajm-1763	57	19	-	-	PUNCT
ajm-1763	57	20	the	the	DET
ajm-1763	57	21	-	-	PUNCT
ajm-1763	57	22	line	line	NOUN
ajm-1763	57	23	vs.	vs.	ADP
ajm-1763	57	24	below	below	ADP
ajm-1763	57	25	-	-	PUNCT
ajm-1763	57	26	the	the	DET
ajm-1763	57	27	-	-	PUNCT
ajm-1763	57	28	line	line	NOUN
ajm-1763	57	29	accounting	accounting	NOUN
ajm-1763	57	30	treatment	treatment	NOUN
ajm-1763	57	31	.	.	PUNCT
ajm-1763	58	1	they	they	PRON
ajm-1763	58	2	also	also	ADV
ajm-1763	58	3	found	find	VERB
ajm-1763	58	4	evidence	evidence	NOUN
ajm-1763	58	5	to	to	PART
ajm-1763	58	6	support	support	VERB
ajm-1763	58	7	that	that	SCONJ
ajm-1763	58	8	a	a	DET
ajm-1763	58	9	firm	firm	ADJ
ajm-1763	58	10	�	�	NOUN
ajm-1763	58	11	s	s	PART
ajm-1763	58	12	debt	debt	NOUN
ajm-1763	58	13	is	be	AUX
ajm-1763	58	14	contracting	contract	VERB
ajm-1763	58	15	,	,	PUNCT
ajm-1763	58	16	bonus	bonus	NOUN
ajm-1763	58	17	compensation	compensation	NOUN
ajm-1763	58	18	,	,	PUNCT
ajm-1763	58	19	turnover	turnover	NOUN
ajm-1763	58	20	,	,	PUNCT
ajm-1763	58	21	and	and	CCONJ
ajm-1763	58	22	exchange	exchange	NOUN
ajm-1763	58	23	de	de	NOUN
ajm-1763	58	24	-	-	NOUN
ajm-1763	58	25	listing	list	VERB
ajm-1763	58	26	incentives	incentive	NOUN
ajm-1763	58	27	affected	affect	VERB
ajm-1763	58	28	their	their	PRON
ajm-1763	58	29	decision	decision	NOUN
ajm-1763	58	30	to	to	PART
ajm-1763	58	31	accelerate	accelerate	VERB
ajm-1763	58	32	or	or	CCONJ
ajm-1763	58	33	delay	delay	VERB
ajm-1763	58	34	expense	expense	NOUN
ajm-1763	58	35	recognition	recognition	NOUN
ajm-1763	58	36	.	.	PUNCT
ajm-1763	59	1	finally	finally	ADV
ajm-1763	59	2	,	,	PUNCT
ajm-1763	59	3	they	they	PRON
ajm-1763	59	4	found	find	VERB
ajm-1763	59	5	that	that	SCONJ
ajm-1763	59	6	the	the	DET
ajm-1763	59	7	probability	probability	NOUN
ajm-1763	59	8	of	of	ADP
ajm-1763	59	9	taking	take	VERB
ajm-1763	59	10	a	a	DET
ajm-1763	59	11	write	write	NOUN
ajm-1763	59	12	-	-	PUNCT
ajm-1763	59	13	off	off	NOUN
ajm-1763	59	14	is	be	AUX
ajm-1763	59	15	smaller	small	ADJ
ajm-1763	59	16	for	for	ADP
ajm-1763	59	17	firms	firm	NOUN
ajm-1763	59	18	that	that	PRON
ajm-1763	59	19	have	have	VERB
ajm-1763	59	20	bonus	bonus	NOUN
ajm-1763	59	21	compensation	compensation	NOUN
ajm-1763	59	22	plans	plan	NOUN
ajm-1763	59	23	based	base	VERB
ajm-1763	59	24	on	on	ADP
ajm-1763	59	25	earnings	earning	NOUN
ajm-1763	59	26	which	which	PRON
ajm-1763	59	27	do	do	AUX
ajm-1763	59	28	not	not	PART
ajm-1763	59	29	exclude	exclude	VERB
ajm-1763	59	30	the	the	DET
ajm-1763	59	31	effects	effect	NOUN
ajm-1763	59	32	of	of	ADP
ajm-1763	59	33	special	special	ADJ
ajm-1763	59	34	items	item	NOUN
ajm-1763	59	35	.	.	PUNCT
ajm-1763	60	1	bens	ben	NOUN
ajm-1763	60	2	et	et	PROPN
ajm-1763	60	3	al	al	PROPN
ajm-1763	60	4	.	.	PROPN
ajm-1763	60	5	(	(	PUNCT
ajm-1763	60	6	2011	2011	NUM
ajm-1763	60	7	)	)	PUNCT
ajm-1763	60	8	analyzed	analyze	VERB
ajm-1763	60	9	the	the	DET
ajm-1763	60	10	information	information	NOUN
ajm-1763	60	11	content	content	NOUN
ajm-1763	60	12	of	of	ADP
ajm-1763	60	13	goodwill	goodwill	NOUN
ajm-1763	60	14	write	write	NOUN
ajm-1763	60	15	-	-	PUNCT
ajm-1763	60	16	offs	off	NOUN
ajm-1763	60	17	before	before	ADP
ajm-1763	60	18	and	and	CCONJ
ajm-1763	60	19	after	after	ADP
ajm-1763	60	20	the	the	DET
ajm-1763	60	21	adoption	adoption	NOUN
ajm-1763	60	22	of	of	ADP
ajm-1763	60	23	sfas	sfas	NOUN
ajm-1763	60	24	142	142	NUM
ajm-1763	60	25	.	.	PUNCT
ajm-1763	61	1	they	they	PRON
ajm-1763	61	2	extended	extend	VERB
ajm-1763	61	3	the	the	DET
ajm-1763	61	4	expectations	expectation	NOUN
ajm-1763	61	5	model	model	NOUN
ajm-1763	61	6	used	use	VERB
ajm-1763	61	7	by	by	ADP
ajm-1763	61	8	beatty	beatty	PROPN
ajm-1763	61	9	and	and	CCONJ
ajm-1763	61	10	weber	weber	PROPN
ajm-1763	61	11	(	(	PUNCT
ajm-1763	61	12	2006	2006	NUM
ajm-1763	61	13	)	)	PUNCT
ajm-1763	61	14	.	.	PUNCT
ajm-1763	62	1	bens	ben	NOUN
ajm-1763	62	2	et	et	PROPN
ajm-1763	62	3	al	al	PROPN
ajm-1763	62	4	.	.	PROPN
ajm-1763	62	5	found	find	VERB
ajm-1763	62	6	that	that	SCONJ
ajm-1763	62	7	when	when	SCONJ
ajm-1763	62	8	firms	firm	NOUN
ajm-1763	62	9	recorded	record	VERB
ajm-1763	62	10	charges	charge	NOUN
ajm-1763	62	11	that	that	PRON
ajm-1763	62	12	exceeded	exceed	VERB
ajm-1763	62	13	the	the	DET
ajm-1763	62	14	expected	expect	VERB
ajm-1763	62	15	amount	amount	NOUN
ajm-1763	62	16	goodwill	goodwill	NOUN
ajm-1763	62	17	impairment	impairment	NOUN
ajm-1763	62	18	,	,	PUNCT
ajm-1763	62	19	the	the	DET
ajm-1763	62	20	market	market	NOUN
ajm-1763	62	21	�	�	NOUN
ajm-1763	62	22	s	s	PART
ajm-1763	62	23	reaction	reaction	NOUN
ajm-1763	62	24	was	be	AUX
ajm-1763	62	25	negative	negative	ADJ
ajm-1763	62	26	.	.	PUNCT
ajm-1763	63	1	when	when	SCONJ
ajm-1763	63	2	firms	firm	NOUN
ajm-1763	63	3	recorded	record	VERB
ajm-1763	63	4	impairment	impairment	NOUN
ajm-1763	63	5	expenses	expense	NOUN
ajm-1763	63	6	that	that	PRON
ajm-1763	63	7	were	be	AUX
ajm-1763	63	8	less	less	ADJ
ajm-1763	63	9	than	than	ADP
ajm-1763	63	10	expected	expect	VERB
ajm-1763	63	11	amounts	amount	NOUN
ajm-1763	63	12	,	,	PUNCT
ajm-1763	63	13	there	there	PRON
ajm-1763	63	14	was	be	VERB
ajm-1763	63	15	no	no	DET
ajm-1763	63	16	market	market	NOUN
ajm-1763	63	17	reaction	reaction	NOUN
ajm-1763	63	18	.	.	PUNCT
ajm-1763	64	1	they	they	PRON
ajm-1763	64	2	postulate	postulate	VERB
ajm-1763	64	3	that	that	SCONJ
ajm-1763	64	4	the	the	DET
ajm-1763	64	5	market	market	NOUN
ajm-1763	64	6	may	may	AUX
ajm-1763	64	7	believe	believe	VERB
ajm-1763	64	8	that	that	SCONJ
ajm-1763	64	9	a	a	DET
ajm-1763	64	10	greater	great	ADJ
ajm-1763	64	11	impairment	impairment	NOUN
ajm-1763	64	12	actually	actually	ADV
ajm-1763	64	13	occurred	occur	VERB
ajm-1763	64	14	,	,	PUNCT
ajm-1763	64	15	but	but	CCONJ
ajm-1763	64	16	that	that	DET
ajm-1763	64	17	management	management	NOUN
ajm-1763	64	18	is	be	AUX
ajm-1763	64	19	delaying	delay	VERB
ajm-1763	64	20	its	its	PRON
ajm-1763	64	21	recognition	recognition	NOUN
ajm-1763	64	22	.	.	PUNCT
ajm-1763	65	1	lee	lee	PROPN
ajm-1763	65	2	(	(	PUNCT
ajm-1763	65	3	2011	2011	NUM
ajm-1763	65	4	)	)	PUNCT
ajm-1763	65	5	found	find	VERB
ajm-1763	65	6	that	that	SCONJ
ajm-1763	65	7	the	the	DET
ajm-1763	65	8	ability	ability	NOUN
ajm-1763	65	9	of	of	ADP
ajm-1763	65	10	goodwill	goodwill	NOUN
ajm-1763	65	11	to	to	PART
ajm-1763	65	12	forecast	forecast	VERB
ajm-1763	65	13	future	future	ADJ
ajm-1763	65	14	cash	cash	NOUN
ajm-1763	65	15	flows	flow	NOUN
ajm-1763	65	16	got	get	VERB
ajm-1763	65	17	better	well	ADJ
ajm-1763	65	18	after	after	ADP
ajm-1763	65	19	the	the	DET
ajm-1763	65	20	adoption	adoption	NOUN
ajm-1763	65	21	of	of	ADP
ajm-1763	65	22	sfas	sfas	NOUN
ajm-1763	65	23	142	142	NUM
ajm-1763	65	24	.	.	PUNCT
ajm-1763	66	1	he	he	PRON
ajm-1763	66	2	also	also	ADV
ajm-1763	66	3	found	find	VERB
ajm-1763	66	4	persuasive	persuasive	ADJ
ajm-1763	66	5	evidence	evidence	NOUN
ajm-1763	66	6	that	that	SCONJ
ajm-1763	66	7	the	the	DET
ajm-1763	66	8	reporting	reporting	NOUN
ajm-1763	66	9	flexibility	flexibility	NOUN
ajm-1763	66	10	produced	produce	VERB
ajm-1763	66	11	by	by	ADP
ajm-1763	66	12	sfas	sfas	NOUN
ajm-1763	66	13	142	142	NUM
ajm-1763	66	14	was	be	AUX
ajm-1763	66	15	used	use	VERB
ajm-1763	66	16	opportunistically	opportunistically	ADV
ajm-1763	66	17	or	or	CCONJ
ajm-1763	66	18	informatively	informatively	ADV
ajm-1763	66	19	,	,	PUNCT
ajm-1763	66	20	in	in	ADP
ajm-1763	66	21	contrast	contrast	NOUN
ajm-1763	66	22	to	to	ADP
ajm-1763	66	23	the	the	DET
ajm-1763	66	24	prevailing	prevail	VERB
ajm-1763	66	25	view	view	NOUN
ajm-1763	66	26	derived	derive	VERB
ajm-1763	66	27	from	from	ADP
ajm-1763	66	28	the	the	DET
ajm-1763	66	29	opportunistic	opportunistic	ADJ
ajm-1763	66	30	reporting	reporting	NOUN
ajm-1763	66	31	theory	theory	NOUN
ajm-1763	66	32	.	.	PUNCT
ajm-1763	67	1	lee	lee	PROPN
ajm-1763	67	2	�	�	PROPN
ajm-1763	67	3	s	s	PART
ajm-1763	67	4	results	result	NOUN
ajm-1763	67	5	supported	support	VERB
ajm-1763	67	6	the	the	DET
ajm-1763	67	7	view	view	NOUN
ajm-1763	67	8	taken	take	VERB
ajm-1763	67	9	by	by	ADP
ajm-1763	67	10	the	the	DET
ajm-1763	67	11	fasb	fasb	NOUN
ajm-1763	67	12	that	that	SCONJ
ajm-1763	67	13	the	the	DET
ajm-1763	67	14	removal	removal	NOUN
ajm-1763	67	15	of	of	ADP
ajm-1763	67	16	systematic	systematic	ADJ
ajm-1763	67	17	amortization	amortization	NOUN
ajm-1763	67	18	and	and	CCONJ
ajm-1763	67	19	the	the	DET
ajm-1763	67	20	adoption	adoption	NOUN
ajm-1763	67	21	of	of	ADP
ajm-1763	67	22	fair	fair	ADJ
ajm-1763	67	23	value	value	NOUN
ajm-1763	67	24	estimates	estimate	NOUN
ajm-1763	67	25	increased	increase	VERB
ajm-1763	67	26	the	the	DET
ajm-1763	67	27	emblematic	emblematic	ADJ
ajm-1763	67	28	believability	believability	NOUN
ajm-1763	67	29	of	of	ADP
ajm-1763	67	30	goodwill	goodwill	NOUN
ajm-1763	67	31	reporting	reporting	NOUN
ajm-1763	67	32	.	.	PUNCT
ajm-1763	68	1	andrews	andrews	PROPN
ajm-1763	68	2	,	,	PUNCT
ajm-1763	68	3	et.al	et.al	PROPN
ajm-1763	68	4	.	.	PUNCT
ajm-1763	68	5	(	(	PUNCT
ajm-1763	68	6	2009	2009	NUM
ajm-1763	68	7	)	)	PUNCT
ajm-1763	68	8	and	and	CCONJ
ajm-1763	68	9	nguyen	nguyen	NOUN
ajm-1763	68	10	(	(	PUNCT
ajm-1763	68	11	2013	2013	NUM
ajm-1763	68	12	)	)	PUNCT
ajm-1763	68	13	,	,	PUNCT
ajm-1763	68	14	argued	argue	VERB
ajm-1763	68	15	that	that	SCONJ
ajm-1763	68	16	sfas141(r	sfas141(r	NOUN
ajm-1763	68	17	)	)	PUNCT
ajm-1763	68	18	would	would	AUX
ajm-1763	68	19	add	add	VERB
ajm-1763	68	20	to	to	ADP
ajm-1763	68	21	the	the	DET
ajm-1763	68	22	complexity	complexity	NOUN
ajm-1763	68	23	of	of	ADP
ajm-1763	68	24	financial	financial	ADJ
ajm-1763	68	25	reporting	reporting	NOUN
ajm-1763	68	26	of	of	ADP
ajm-1763	68	27	companies	company	NOUN
ajm-1763	68	28	in	in	ADP
ajm-1763	68	29	merger	merger	NOUN
ajm-1763	68	30	transactions	transaction	NOUN
ajm-1763	68	31	and	and	CCONJ
ajm-1763	68	32	practitioners	practitioner	NOUN
ajm-1763	68	33	would	would	AUX
ajm-1763	68	34	have	have	VERB
ajm-1763	68	35	a	a	DET
ajm-1763	68	36	difficult	difficult	ADJ
ajm-1763	68	37	time	time	NOUN
ajm-1763	68	38	implementing	implement	VERB
ajm-1763	68	39	the	the	DET
ajm-1763	68	40	directive	directive	NOUN
ajm-1763	68	41	.	.	PUNCT
ajm-1763	69	1	we	we	PRON
ajm-1763	69	2	propose	propose	VERB
ajm-1763	69	3	:	:	PUNCT
ajm-1763	69	4	american	american	PROPN
ajm-1763	69	5	journal	journal	PROPN
ajm-1763	69	6	of	of	ADP
ajm-1763	69	7	management	management	NOUN
ajm-1763	69	8	vol	vol	NOUN
ajm-1763	69	9	.	.	PUNCT
ajm-1763	70	1	17(1	17(1	NUM
ajm-1763	70	2	)	)	PUNCT
ajm-1763	70	3	2017	2017	NUM
ajm-1763	70	4	37	37	NUM
ajm-1763	70	5	h2	h2	NOUN
ajm-1763	70	6	:	:	PUNCT
ajm-1763	70	7	post	post	NOUN
ajm-1763	70	8	sfas	sfas	NOUN
ajm-1763	70	9	141	141	NUM
ajm-1763	70	10	application	application	NOUN
ajm-1763	70	11	is	be	AUX
ajm-1763	70	12	not	not	PART
ajm-1763	70	13	a	a	DET
ajm-1763	70	14	significant	significant	ADJ
ajm-1763	70	15	risk	risk	NOUN
ajm-1763	70	16	hazard	hazard	NOUN
ajm-1763	70	17	in	in	ADP
ajm-1763	70	18	goodwill	goodwill	NOUN
ajm-1763	70	19	restatements	restatement	NOUN
ajm-1763	70	20	.	.	PUNCT
ajm-1763	71	1	h3	h3	NOUN
ajm-1763	71	2	:	:	PUNCT
ajm-1763	71	3	post	post	NOUN
ajm-1763	71	4	sfas	sfas	NOUN
ajm-1763	71	5	141	141	NUM
ajm-1763	71	6	r	r	NOUN
ajm-1763	71	7	application	application	NOUN
ajm-1763	71	8	is	be	AUX
ajm-1763	71	9	a	a	DET
ajm-1763	71	10	significant	significant	ADJ
ajm-1763	71	11	risk	risk	NOUN
ajm-1763	71	12	factor	factor	NOUN
ajm-1763	71	13	in	in	ADP
ajm-1763	71	14	goodwill	goodwill	NOUN
ajm-1763	71	15	restatements	restatement	NOUN
ajm-1763	71	16	.	.	PUNCT
ajm-1763	72	1	chtourou	chtourou	PROPN
ajm-1763	72	2	,	,	PUNCT
ajm-1763	72	3	bedard	bedard	PROPN
ajm-1763	72	4	and	and	CCONJ
ajm-1763	72	5	coureau	coureau	PROPN
ajm-1763	72	6	(	(	PUNCT
ajm-1763	72	7	2001	2001	NUM
ajm-1763	72	8	)	)	PUNCT
ajm-1763	72	9	examined	examine	VERB
ajm-1763	72	10	whether	whether	SCONJ
ajm-1763	72	11	a	a	DET
ajm-1763	72	12	firm	firm	ADJ
ajm-1763	72	13	�	�	NOUN
ajm-1763	72	14	s	s	PART
ajm-1763	72	15	corporate	corporate	ADJ
ajm-1763	72	16	governance	governance	NOUN
ajm-1763	72	17	practices	practice	NOUN
ajm-1763	72	18	affected	affect	VERB
ajm-1763	72	19	the	the	DET
ajm-1763	72	20	quality	quality	NOUN
ajm-1763	72	21	of	of	ADP
ajm-1763	72	22	publicly	publicly	ADV
ajm-1763	72	23	released	release	VERB
ajm-1763	72	24	financial	financial	ADJ
ajm-1763	72	25	information	information	NOUN
ajm-1763	72	26	.	.	PUNCT
ajm-1763	73	1	in	in	ADP
ajm-1763	73	2	particular	particular	ADJ
ajm-1763	73	3	,	,	PUNCT
ajm-1763	73	4	they	they	PRON
ajm-1763	73	5	investigated	investigate	VERB
ajm-1763	73	6	the	the	DET
ajm-1763	73	7	relationship	relationship	NOUN
ajm-1763	73	8	between	between	ADP
ajm-1763	73	9	audit	audit	NOUN
ajm-1763	73	10	committee	committee	NOUN
ajm-1763	73	11	and	and	CCONJ
ajm-1763	73	12	board	board	PROPN
ajm-1763	73	13	of	of	ADP
ajm-1763	73	14	director	director	NOUN
ajm-1763	73	15	characteristics	characteristic	NOUN
ajm-1763	73	16	and	and	CCONJ
ajm-1763	73	17	the	the	DET
ajm-1763	73	18	level	level	NOUN
ajm-1763	73	19	of	of	ADP
ajm-1763	73	20	corporate	corporate	ADJ
ajm-1763	73	21	earnings	earning	NOUN
ajm-1763	73	22	management	management	NOUN
ajm-1763	73	23	as	as	SCONJ
ajm-1763	73	24	determined	determine	VERB
ajm-1763	73	25	by	by	ADP
ajm-1763	73	26	the	the	DET
ajm-1763	73	27	level	level	NOUN
ajm-1763	73	28	of	of	ADP
ajm-1763	73	29	positive	positive	ADJ
ajm-1763	73	30	and	and	CCONJ
ajm-1763	73	31	negative	negative	ADJ
ajm-1763	73	32	discretionary	discretionary	ADJ
ajm-1763	73	33	accruals	accrual	NOUN
ajm-1763	73	34	.	.	PUNCT
ajm-1763	74	1	their	their	PRON
ajm-1763	74	2	results	result	NOUN
ajm-1763	74	3	provided	provide	VERB
ajm-1763	74	4	evidence	evidence	NOUN
ajm-1763	74	5	that	that	SCONJ
ajm-1763	74	6	successful	successful	ADJ
ajm-1763	74	7	boards	board	NOUN
ajm-1763	74	8	and	and	CCONJ
ajm-1763	74	9	audit	audit	NOUN
ajm-1763	74	10	committees	committee	NOUN
ajm-1763	74	11	limit	limit	VERB
ajm-1763	74	12	earnings	earning	NOUN
ajm-1763	74	13	management	management	NOUN
ajm-1763	74	14	activities	activity	NOUN
ajm-1763	74	15	.	.	PUNCT
ajm-1763	75	1	ramanna	ramanna	NOUN
ajm-1763	75	2	and	and	CCONJ
ajm-1763	75	3	watts	watts	PROPN
ajm-1763	75	4	(	(	PUNCT
ajm-1763	75	5	2012	2012	NUM
ajm-1763	75	6	)	)	PUNCT
ajm-1763	75	7	pointed	point	VERB
ajm-1763	75	8	out	out	ADP
ajm-1763	75	9	that	that	SCONJ
ajm-1763	75	10	the	the	DET
ajm-1763	75	11	�	�	PROPN
ajm-1763	75	12	sfas	sfas	NOUN
ajm-1763	75	13	142	142	NUM
ajm-1763	75	14	approach	approach	NOUN
ajm-1763	75	15	to	to	ADP
ajm-1763	75	16	goodwill	goodwill	NOUN
ajm-1763	75	17	accounting	accounting	NOUN
ajm-1763	75	18	represented	represent	VERB
ajm-1763	75	19	a	a	DET
ajm-1763	75	20	significant	significant	ADJ
ajm-1763	75	21	innovation	innovation	NOUN
ajm-1763	75	22	over	over	ADP
ajm-1763	75	23	prior	prior	ADJ
ajm-1763	75	24	practice	practice	NOUN
ajm-1763	75	25	and	and	CCONJ
ajm-1763	75	26	standards	standard	NOUN
ajm-1763	75	27	in	in	ADP
ajm-1763	75	28	that	that	SCONJ
ajm-1763	75	29	it	it	PRON
ajm-1763	75	30	relies	rely	VERB
ajm-1763	75	31	solely	solely	ADV
ajm-1763	75	32	on	on	ADP
ajm-1763	75	33	management	management	NOUN
ajm-1763	75	34	estimates	estimate	NOUN
ajm-1763	75	35	of	of	ADP
ajm-1763	75	36	goodwill	goodwill	NOUN
ajm-1763	75	37	�	�	PROPN
ajm-1763	75	38	s	s	PART
ajm-1763	75	39	current	current	ADJ
ajm-1763	75	40	value	value	NOUN
ajm-1763	75	41	.	.	PUNCT
ajm-1763	76	1	�	�	PROPN
ajm-1763	77	1	these	these	DET
ajm-1763	77	2	management	management	NOUN
ajm-1763	77	3	�	�	PROPN
ajm-1763	77	4	estimates	estimate	VERB
ajm-1763	77	5	�	�	PROPN
ajm-1763	77	6	of	of	ADP
ajm-1763	77	7	goodwill	goodwill	PROPN
ajm-1763	77	8	�	�	PROPN
ajm-1763	77	9	s	s	PART
ajm-1763	77	10	current	current	ADJ
ajm-1763	77	11	value	value	NOUN
ajm-1763	77	12	have	have	AUX
ajm-1763	77	13	subsequently	subsequently	ADV
ajm-1763	77	14	created	create	VERB
ajm-1763	77	15	even	even	ADV
ajm-1763	77	16	more	more	ADJ
ajm-1763	77	17	discussion	discussion	NOUN
ajm-1763	77	18	and	and	CCONJ
ajm-1763	77	19	confusion	confusion	NOUN
ajm-1763	77	20	in	in	ADP
ajm-1763	77	21	the	the	DET
ajm-1763	77	22	accounting	accounting	NOUN
ajm-1763	77	23	periods	period	NOUN
ajm-1763	77	24	that	that	PRON
ajm-1763	77	25	began	begin	VERB
ajm-1763	77	26	on	on	ADP
ajm-1763	77	27	december	december	PROPN
ajm-1763	77	28	15	15	NUM
ajm-1763	77	29	,	,	PUNCT
ajm-1763	77	30	2001	2001	NUM
ajm-1763	77	31	.	.	PUNCT
ajm-1763	78	1	they	they	PRON
ajm-1763	78	2	go	go	VERB
ajm-1763	78	3	on	on	ADP
ajm-1763	78	4	to	to	ADP
ajm-1763	78	5	state	state	NOUN
ajm-1763	78	6	�	�	PROPN
ajm-1763	78	7	the	the	DET
ajm-1763	78	8	current	current	ADJ
ajm-1763	78	9	value	value	NOUN
ajm-1763	78	10	of	of	ADP
ajm-1763	78	11	goodwill	goodwill	NOUN
ajm-1763	78	12	is	be	AUX
ajm-1763	78	13	a	a	DET
ajm-1763	78	14	function	function	NOUN
ajm-1763	78	15	of	of	ADP
ajm-1763	78	16	management	management	NOUN
ajm-1763	78	17	�	�	PROPN
ajm-1763	78	18	s	s	PART
ajm-1763	78	19	future	future	ADJ
ajm-1763	78	20	actions	action	NOUN
ajm-1763	78	21	,	,	PUNCT
ajm-1763	78	22	including	include	VERB
ajm-1763	78	23	managers	manager	NOUN
ajm-1763	78	24	�	�	PROPN
ajm-1763	78	25	conceptualization	conceptualization	NOUN
ajm-1763	78	26	and	and	CCONJ
ajm-1763	78	27	implementation	implementation	NOUN
ajm-1763	78	28	of	of	ADP
ajm-1763	78	29	the	the	DET
ajm-1763	78	30	firm	firm	ADJ
ajm-1763	78	31	strategy	strategy	NOUN
ajm-1763	78	32	.	.	PUNCT
ajm-1763	79	1	as	as	ADP
ajm-1763	79	2	such	such	ADJ
ajm-1763	79	3	,	,	PUNCT
ajm-1763	79	4	it	it	PRON
ajm-1763	79	5	is	be	AUX
ajm-1763	79	6	difficult	difficult	ADJ
ajm-1763	79	7	to	to	PART
ajm-1763	79	8	verify	verify	VERB
ajm-1763	79	9	and	and	CCONJ
ajm-1763	79	10	audit	audit	NOUN
ajm-1763	79	11	.	.	PUNCT
ajm-1763	80	1	�	�	PROPN
ajm-1763	80	2	they	they	PRON
ajm-1763	80	3	also	also	ADV
ajm-1763	80	4	hypothesized	hypothesize	VERB
ajm-1763	80	5	that	that	SCONJ
ajm-1763	80	6	managers	manager	NOUN
ajm-1763	80	7	will	will	AUX
ajm-1763	80	8	exploit	exploit	VERB
ajm-1763	80	9	the	the	DET
ajm-1763	80	10	sfas	sfas	NOUN
ajm-1763	80	11	142	142	NUM
ajm-1763	80	12	impairment	impairment	ADJ
ajm-1763	80	13	test	test	NOUN
ajm-1763	80	14	in	in	ADP
ajm-1763	80	15	a	a	DET
ajm-1763	80	16	manner	manner	NOUN
ajm-1763	80	17	that	that	PRON
ajm-1763	80	18	coincides	coincide	VERB
ajm-1763	80	19	with	with	ADP
ajm-1763	80	20	private	private	ADJ
ajm-1763	80	21	incentives	incentive	NOUN
ajm-1763	80	22	per	per	ADP
ajm-1763	80	23	agency	agency	NOUN
ajm-1763	80	24	theory	theory	NOUN
ajm-1763	80	25	.	.	PUNCT
ajm-1763	81	1	however	however	ADV
ajm-1763	81	2	,	,	PUNCT
ajm-1763	81	3	these	these	DET
ajm-1763	81	4	studies	study	NOUN
ajm-1763	81	5	failed	fail	VERB
ajm-1763	81	6	to	to	PART
ajm-1763	81	7	address	address	VERB
ajm-1763	81	8	the	the	DET
ajm-1763	81	9	influence	influence	NOUN
ajm-1763	81	10	of	of	ADP
ajm-1763	81	11	the	the	DET
ajm-1763	81	12	board	board	NOUN
ajm-1763	81	13	of	of	ADP
ajm-1763	81	14	director	director	PROPN
ajm-1763	81	15	�	�	PROPN
ajm-1763	81	16	s	s	PART
ajm-1763	81	17	or	or	CCONJ
ajm-1763	81	18	audit	audit	NOUN
ajm-1763	81	19	committee	committee	NOUN
ajm-1763	81	20	�	�	PROPN
ajm-1763	81	21	s	s	PART
ajm-1763	81	22	knowledge	knowledge	NOUN
ajm-1763	81	23	or	or	CCONJ
ajm-1763	81	24	involvement	involvement	NOUN
ajm-1763	81	25	with	with	ADP
ajm-1763	81	26	impairment	impairment	ADJ
ajm-1763	81	27	testing	testing	NOUN
ajm-1763	81	28	.	.	PUNCT
ajm-1763	82	1	accordingly	accordingly	ADV
ajm-1763	82	2	:	:	PUNCT
ajm-1763	82	3	h4	h4	NOUN
ajm-1763	82	4	:	:	PUNCT
ajm-1763	82	5	the	the	DET
ajm-1763	82	6	odds	odd	NOUN
ajm-1763	82	7	of	of	ADP
ajm-1763	82	8	a	a	DET
ajm-1763	82	9	goodwill	goodwill	NOUN
ajm-1763	82	10	restatement	restatement	NOUN
ajm-1763	82	11	are	be	AUX
ajm-1763	82	12	reduced	reduce	VERB
ajm-1763	82	13	with	with	ADP
ajm-1763	82	14	the	the	DET
ajm-1763	82	15	board	board	NOUN
ajm-1763	82	16	of	of	ADP
ajm-1763	82	17	directors	director	NOUN
ajm-1763	82	18	and	and	CCONJ
ajm-1763	82	19	audit	audit	NOUN
ajm-1763	82	20	committee	committee	NOUN
ajm-1763	82	21	participation	participation	NOUN
ajm-1763	82	22	.	.	PUNCT
ajm-1763	83	1	gu	gu	NOUN
ajm-1763	83	2	and	and	CCONJ
ajm-1763	83	3	lev	lev	PROPN
ajm-1763	83	4	(	(	PUNCT
ajm-1763	83	5	2008	2008	NUM
ajm-1763	83	6	)	)	PUNCT
ajm-1763	83	7	found	find	VERB
ajm-1763	83	8	that	that	DET
ajm-1763	83	9	primary	primary	ADJ
ajm-1763	83	10	reason	reason	NOUN
ajm-1763	83	11	of	of	ADP
ajm-1763	83	12	many	many	ADJ
ajm-1763	83	13	goodwill	goodwill	NOUN
ajm-1763	83	14	write	write	NOUN
ajm-1763	83	15	-	-	PUNCT
ajm-1763	83	16	offs	off	NOUN
ajm-1763	83	17	is	be	AUX
ajm-1763	83	18	the	the	DET
ajm-1763	83	19	overpriced	overpriced	ADJ
ajm-1763	83	20	shares	share	NOUN
ajm-1763	83	21	acquired	acquire	VERB
ajm-1763	83	22	by	by	ADP
ajm-1763	83	23	buyers	buyer	NOUN
ajm-1763	83	24	at	at	ADP
ajm-1763	83	25	acquisition	acquisition	NOUN
ajm-1763	83	26	.	.	PUNCT
ajm-1763	84	1	they	they	PRON
ajm-1763	84	2	verified	verify	VERB
ajm-1763	84	3	that	that	SCONJ
ajm-1763	84	4	:	:	PUNCT
ajm-1763	84	5	�	�	PROPN
ajm-1763	84	6	(	(	PUNCT
ajm-1763	84	7	1	1	NUM
ajm-1763	84	8	)	)	PUNCT
ajm-1763	84	9	share	share	NOUN
ajm-1763	84	10	overpricing	overpricing	NOUN
ajm-1763	84	11	is	be	AUX
ajm-1763	84	12	strongly	strongly	ADV
ajm-1763	84	13	and	and	CCONJ
ajm-1763	84	14	positively	positively	ADV
ajm-1763	84	15	associated	associate	VERB
ajm-1763	84	16	with	with	ADP
ajm-1763	84	17	the	the	DET
ajm-1763	84	18	intensity	intensity	NOUN
ajm-1763	84	19	of	of	ADP
ajm-1763	84	20	corporate	corporate	ADJ
ajm-1763	84	21	acquisitions	acquisition	NOUN
ajm-1763	84	22	and	and	CCONJ
ajm-1763	84	23	the	the	DET
ajm-1763	84	24	growth	growth	NOUN
ajm-1763	84	25	of	of	ADP
ajm-1763	84	26	accounting	accounting	NOUN
ajm-1763	84	27	goodwill	goodwill	NOUN
ajm-1763	84	28	,	,	PUNCT
ajm-1763	84	29	(	(	PUNCT
ajm-1763	84	30	2	2	X
ajm-1763	84	31	)	)	PUNCT
ajm-1763	84	32	share	share	NOUN
ajm-1763	84	33	overpricing	overpricing	NOUN
ajm-1763	84	34	is	be	AUX
ajm-1763	84	35	negatively	negatively	ADV
ajm-1763	84	36	related	relate	VERB
ajm-1763	84	37	to	to	ADP
ajm-1763	84	38	the	the	DET
ajm-1763	84	39	post	post	ADJ
ajm-1763	84	40	-	-	ADJ
ajm-1763	84	41	acquisition	acquisition	ADJ
ajm-1763	84	42	share	share	NOUN
ajm-1763	84	43	performance	performance	NOUN
ajm-1763	84	44	of	of	ADP
ajm-1763	84	45	buyers	buyer	NOUN
ajm-1763	84	46	,	,	PUNCT
ajm-1763	84	47	beyond	beyond	ADP
ajm-1763	84	48	the	the	DET
ajm-1763	84	49	overpricing	overprice	VERB
ajm-1763	84	50	correction	correction	NOUN
ajm-1763	84	51	,	,	PUNCT
ajm-1763	84	52	indicating	indicate	VERB
ajm-1763	84	53	that	that	SCONJ
ajm-1763	84	54	many	many	ADJ
ajm-1763	84	55	of	of	ADP
ajm-1763	84	56	these	these	DET
ajm-1763	84	57	acquisitions	acquisition	NOUN
ajm-1763	84	58	are	be	AUX
ajm-1763	84	59	ill	ill	ADV
ajm-1763	84	60	-	-	PUNCT
ajm-1763	84	61	advised	advise	VERB
ajm-1763	84	62	,	,	PUNCT
ajm-1763	84	63	a	a	DET
ajm-1763	84	64	prelude	prelude	NOUN
ajm-1763	84	65	to	to	ADP
ajm-1763	84	66	goodwill	goodwill	NOUN
ajm-1763	84	67	impairment	impairment	NOUN
ajm-1763	84	68	and	and	CCONJ
ajm-1763	84	69	,	,	PUNCT
ajm-1763	84	70	(	(	PUNCT
ajm-1763	84	71	3	3	X
ajm-1763	84	72	)	)	PUNCT
ajm-1763	84	73	share	share	NOUN
ajm-1763	84	74	overpricing	overpricing	NOUN
ajm-1763	84	75	is	be	AUX
ajm-1763	84	76	positively	positively	ADV
ajm-1763	84	77	related	relate	VERB
ajm-1763	84	78	to	to	ADP
ajm-1763	84	79	the	the	DET
ajm-1763	84	80	frequency	frequency	NOUN
ajm-1763	84	81	and	and	CCONJ
ajm-1763	84	82	size	size	NOUN
ajm-1763	84	83	of	of	ADP
ajm-1763	84	84	goodwill	goodwill	NOUN
ajm-1763	84	85	writeoffs	writeoff	NOUN
ajm-1763	84	86	.	.	PUNCT
ajm-1763	85	1	�	�	PROPN
ajm-1763	85	2	they	they	PRON
ajm-1763	85	3	also	also	ADV
ajm-1763	85	4	showed	show	VERB
ajm-1763	85	5	that	that	SCONJ
ajm-1763	85	6	share	share	NOUN
ajm-1763	85	7	overpricing	overpricing	NOUN
ajm-1763	85	8	predicted	predict	VERB
ajm-1763	85	9	both	both	DET
ajm-1763	85	10	goodwill	goodwill	NOUN
ajm-1763	85	11	write	write	NOUN
ajm-1763	85	12	-	-	PUNCT
ajm-1763	85	13	offs	off	NOUN
ajm-1763	85	14	and	and	CCONJ
ajm-1763	85	15	their	their	PRON
ajm-1763	85	16	magnitude	magnitude	NOUN
ajm-1763	85	17	�	�	PROPN
ajm-1763	85	18	�	�	PROPN
ajm-1763	85	19	�	�	PROPN
ajm-1763	85	20	a	a	DET
ajm-1763	85	21	finding	finding	NOUN
ajm-1763	85	22	of	of	ADP
ajm-1763	85	23	practical	practical	ADJ
ajm-1763	85	24	importance	importance	NOUN
ajm-1763	85	25	to	to	ADP
ajm-1763	85	26	auditors	auditor	NOUN
ajm-1763	85	27	and	and	CCONJ
ajm-1763	85	28	investors	investor	NOUN
ajm-1763	85	29	�	�	PROPN
ajm-1763	85	30	and	and	CCONJ
ajm-1763	85	31	that	that	SCONJ
ajm-1763	85	32	business	business	NOUN
ajm-1763	85	33	acquisitions	acquisition	NOUN
ajm-1763	85	34	by	by	ADP
ajm-1763	85	35	overpriced	overpriced	ADJ
ajm-1763	85	36	companies	company	NOUN
ajm-1763	85	37	�	�	PROPN
ajm-1763	85	38	a	a	DET
ajm-1763	85	39	strategy	strategy	NOUN
ajm-1763	85	40	often	often	ADV
ajm-1763	85	41	recommended	recommend	VERB
ajm-1763	85	42	by	by	ADP
ajm-1763	85	43	investment	investment	NOUN
ajm-1763	85	44	bankers	banker	NOUN
ajm-1763	85	45	and	and	CCONJ
ajm-1763	85	46	some	some	DET
ajm-1763	85	47	academics	academic	NOUN
ajm-1763	85	48	�	�	PROPN
ajm-1763	85	49	is	be	AUX
ajm-1763	85	50	by	by	ADP
ajm-1763	85	51	and	and	CCONJ
ajm-1763	85	52	large	large	ADJ
ajm-1763	85	53	a	a	DET
ajm-1763	85	54	losing	lose	VERB
ajm-1763	85	55	proposition	proposition	NOUN
ajm-1763	85	56	for	for	ADP
ajm-1763	85	57	buyers	buyer	NOUN
ajm-1763	85	58	�	�	PROPN
ajm-1763	85	59	shareholders	shareholder	NOUN
ajm-1763	85	60	.	.	PUNCT
ajm-1763	86	1	�	�	PROPN
ajm-1763	86	2	li	li	PROPN
ajm-1763	86	3	et	et	PROPN
ajm-1763	86	4	al	al	PROPN
ajm-1763	86	5	.	.	PROPN
ajm-1763	86	6	(	(	PUNCT
ajm-1763	86	7	2011	2011	NUM
ajm-1763	86	8	)	)	PUNCT
ajm-1763	86	9	questioned	question	VERB
ajm-1763	86	10	whether	whether	SCONJ
ajm-1763	86	11	firms	firm	NOUN
ajm-1763	86	12	that	that	PRON
ajm-1763	86	13	delay	delay	VERB
ajm-1763	86	14	taking	take	VERB
ajm-1763	86	15	losses	loss	NOUN
ajm-1763	86	16	due	due	ADP
ajm-1763	86	17	to	to	ADP
ajm-1763	86	18	goodwill	goodwill	NOUN
ajm-1763	86	19	impairment	impairment	NOUN
ajm-1763	86	20	have	have	AUX
ajm-1763	86	21	acted	act	VERB
ajm-1763	86	22	opportunistically	opportunistically	ADV
ajm-1763	86	23	.	.	PUNCT
ajm-1763	87	1	management	management	NOUN
ajm-1763	87	2	�	�	PROPN
ajm-1763	87	3	s	s	PART
ajm-1763	87	4	subjective	subjective	ADJ
ajm-1763	87	5	allocation	allocation	NOUN
ajm-1763	87	6	of	of	ADP
ajm-1763	87	7	purchase	purchase	NOUN
ajm-1763	87	8	price	price	NOUN
ajm-1763	87	9	between	between	ADP
ajm-1763	87	10	intangible	intangible	ADJ
ajm-1763	87	11	assets	asset	NOUN
ajm-1763	87	12	and	and	CCONJ
ajm-1763	87	13	goodwill	goodwill	NOUN
ajm-1763	87	14	may	may	AUX
ajm-1763	87	15	lead	lead	VERB
ajm-1763	87	16	to	to	ADP
ajm-1763	87	17	opportunities	opportunity	NOUN
ajm-1763	87	18	for	for	SCONJ
ajm-1763	87	19	management	management	NOUN
ajm-1763	87	20	to	to	PART
ajm-1763	87	21	improve	improve	VERB
ajm-1763	87	22	their	their	PRON
ajm-1763	87	23	own	own	ADJ
ajm-1763	87	24	compensation	compensation	NOUN
ajm-1763	87	25	by	by	ADP
ajm-1763	87	26	purposely	purposely	ADV
ajm-1763	87	27	managing	manage	VERB
ajm-1763	87	28	earnings	earning	NOUN
ajm-1763	87	29	to	to	PART
ajm-1763	87	30	have	have	VERB
ajm-1763	87	31	a	a	DET
ajm-1763	87	32	positive	positive	ADJ
ajm-1763	87	33	effect	effect	NOUN
ajm-1763	87	34	on	on	ADP
ajm-1763	87	35	stock	stock	NOUN
ajm-1763	87	36	price	price	NOUN
ajm-1763	87	37	.	.	PUNCT
ajm-1763	88	1	their	their	PRON
ajm-1763	88	2	empirical	empirical	ADJ
ajm-1763	88	3	evidence	evidence	NOUN
ajm-1763	88	4	suggested	suggest	VERB
ajm-1763	88	5	that	that	SCONJ
ajm-1763	88	6	overpayment	overpayment	NOUN
ajm-1763	88	7	for	for	ADP
ajm-1763	88	8	acquired	acquire	VERB
ajm-1763	88	9	targets	target	NOUN
ajm-1763	88	10	could	could	AUX
ajm-1763	88	11	be	be	AUX
ajm-1763	88	12	a	a	DET
ajm-1763	88	13	potential	potential	ADJ
ajm-1763	88	14	contributing	contribute	VERB
ajm-1763	88	15	factor	factor	NOUN
ajm-1763	88	16	to	to	ADP
ajm-1763	88	17	the	the	DET
ajm-1763	88	18	subsequent	subsequent	ADJ
ajm-1763	88	19	goodwill	goodwill	NOUN
ajm-1763	88	20	impairment	impairment	NOUN
ajm-1763	88	21	.	.	PUNCT
ajm-1763	89	1	they	they	PRON
ajm-1763	89	2	suggested	suggest	VERB
ajm-1763	89	3	that	that	SCONJ
ajm-1763	89	4	a	a	DET
ajm-1763	89	5	future	future	ADJ
ajm-1763	89	6	area	area	NOUN
ajm-1763	89	7	of	of	ADP
ajm-1763	89	8	research	research	NOUN
ajm-1763	89	9	for	for	ADP
ajm-1763	89	10	service	service	NOUN
ajm-1763	89	11	companies	company	NOUN
ajm-1763	89	12	as	as	ADP
ajm-1763	89	13	an	an	DET
ajm-1763	89	14	industry	industry	NOUN
ajm-1763	89	15	,	,	PUNCT
ajm-1763	89	16	because	because	SCONJ
ajm-1763	89	17	theory	theory	NOUN
ajm-1763	89	18	implies	imply	VERB
ajm-1763	89	19	their	their	PRON
ajm-1763	89	20	balance	balance	NOUN
ajm-1763	89	21	sheets	sheet	NOUN
ajm-1763	89	22	should	should	AUX
ajm-1763	89	23	have	have	VERB
ajm-1763	89	24	a	a	DET
ajm-1763	89	25	greater	great	ADJ
ajm-1763	89	26	amount	amount	NOUN
ajm-1763	89	27	of	of	ADP
ajm-1763	89	28	intangible	intangible	ADJ
ajm-1763	89	29	assets	asset	NOUN
ajm-1763	89	30	than	than	ADP
ajm-1763	89	31	manufacturers	manufacturer	NOUN
ajm-1763	89	32	.	.	PUNCT
ajm-1763	90	1	accordingly	accordingly	ADV
ajm-1763	90	2	,	,	PUNCT
ajm-1763	90	3	we	we	PRON
ajm-1763	90	4	test	test	VERB
ajm-1763	90	5	the	the	DET
ajm-1763	90	6	hypothesis	hypothesis	NOUN
ajm-1763	90	7	:	:	PUNCT
ajm-1763	90	8	h5	h5	PROPN
ajm-1763	90	9	:	:	PUNCT
ajm-1763	90	10	the	the	DET
ajm-1763	90	11	odds	odd	NOUN
ajm-1763	90	12	of	of	ADP
ajm-1763	90	13	a	a	DET
ajm-1763	90	14	goodwill	goodwill	NOUN
ajm-1763	90	15	restatement	restatement	NOUN
ajm-1763	90	16	are	be	AUX
ajm-1763	90	17	greater	great	ADJ
ajm-1763	90	18	for	for	ADP
ajm-1763	90	19	service	service	NOUN
ajm-1763	90	20	companies	company	NOUN
ajm-1763	90	21	than	than	ADP
ajm-1763	90	22	manufacturing	manufacture	VERB
ajm-1763	90	23	companies	company	NOUN
ajm-1763	90	24	.	.	PUNCT
ajm-1763	91	1	erickson	erickson	PROPN
ajm-1763	91	2	,	,	PUNCT
ajm-1763	91	3	heitzman	heitzman	NOUN
ajm-1763	91	4	and	and	CCONJ
ajm-1763	91	5	zhang	zhang	PROPN
ajm-1763	91	6	(	(	PUNCT
ajm-1763	91	7	2012	2012	NUM
ajm-1763	91	8	)	)	PUNCT
ajm-1763	91	9	examined	examine	VERB
ajm-1763	91	10	whether	whether	SCONJ
ajm-1763	91	11	misreporting	misreporte	VERB
ajm-1763	91	12	firms	firm	NOUN
ajm-1763	91	13	use	use	VERB
ajm-1763	91	14	acquisitions	acquisition	NOUN
ajm-1763	91	15	to	to	PART
ajm-1763	91	16	conceal	conceal	VERB
ajm-1763	91	17	accounting	accounting	NOUN
ajm-1763	91	18	irregularities	irregularity	NOUN
ajm-1763	91	19	.	.	PUNCT
ajm-1763	92	1	their	their	PRON
ajm-1763	92	2	results	result	NOUN
ajm-1763	92	3	showed	show	VERB
ajm-1763	92	4	that	that	SCONJ
ajm-1763	92	5	fraud	fraud	NOUN
ajm-1763	92	6	firms	firm	NOUN
ajm-1763	92	7	were	be	AUX
ajm-1763	92	8	more	more	ADV
ajm-1763	92	9	likely	likely	ADJ
ajm-1763	92	10	than	than	SCONJ
ajm-1763	92	11	non	non	ADJ
ajm-1763	92	12	-	-	ADJ
ajm-1763	92	13	fraud	fraud	ADJ
ajm-1763	92	14	firms	firm	NOUN
ajm-1763	92	15	to	to	PART
ajm-1763	92	16	make	make	VERB
ajm-1763	92	17	successful	successful	ADJ
ajm-1763	92	18	acquisitions	acquisition	NOUN
ajm-1763	92	19	during	during	ADP
ajm-1763	92	20	the	the	DET
ajm-1763	92	21	period	period	NOUN
ajm-1763	92	22	of	of	ADP
ajm-1763	92	23	supposed	suppose	VERB
ajm-1763	92	24	fraud	fraud	NOUN
ajm-1763	92	25	.	.	PUNCT
ajm-1763	93	1	they	they	PRON
ajm-1763	93	2	also	also	ADV
ajm-1763	93	3	found	find	VERB
ajm-1763	93	4	that	that	SCONJ
ajm-1763	93	5	fraud	fraud	NOUN
ajm-1763	93	6	firms	firm	NOUN
ajm-1763	93	7	increased	increase	VERB
ajm-1763	93	8	the	the	DET
ajm-1763	93	9	fraction	fraction	NOUN
ajm-1763	93	10	of	of	ADP
ajm-1763	93	11	total	total	ADJ
ajm-1763	93	12	investment	investment	NOUN
ajm-1763	93	13	expenditures	expenditure	NOUN
ajm-1763	93	14	allocated	allocate	VERB
ajm-1763	93	15	to	to	ADP
ajm-1763	93	16	acquisitions	acquisition	NOUN
ajm-1763	93	17	.	.	PUNCT
ajm-1763	94	1	misreporting	misreporte	VERB
ajm-1763	94	2	38	38	NUM
ajm-1763	94	3	american	american	ADJ
ajm-1763	94	4	journal	journal	NOUN
ajm-1763	94	5	of	of	ADP
ajm-1763	94	6	management	management	NOUN
ajm-1763	94	7	vol	vol	NOUN
ajm-1763	94	8	.	.	PUNCT
ajm-1763	95	1	17(1	17(1	NUM
ajm-1763	95	2	)	)	PUNCT
ajm-1763	95	3	2017	2017	NUM
ajm-1763	95	4	acquirers	acquirer	NOUN
ajm-1763	95	5	were	be	AUX
ajm-1763	95	6	more	more	ADV
ajm-1763	95	7	likely	likely	ADJ
ajm-1763	95	8	to	to	PART
ajm-1763	95	9	make	make	VERB
ajm-1763	95	10	diversifying	diversify	VERB
ajm-1763	95	11	acquisitions	acquisition	NOUN
ajm-1763	95	12	and	and	CCONJ
ajm-1763	95	13	purchase	purchase	NOUN
ajm-1763	95	14	subsidiaries	subsidiary	NOUN
ajm-1763	95	15	rather	rather	ADV
ajm-1763	95	16	than	than	ADP
ajm-1763	95	17	standalone	standalone	ADJ
ajm-1763	95	18	firms	firm	NOUN
ajm-1763	95	19	.	.	PUNCT
ajm-1763	96	1	these	these	DET
ajm-1763	96	2	findings	finding	NOUN
ajm-1763	96	3	are	be	AUX
ajm-1763	96	4	consistent	consistent	ADJ
ajm-1763	96	5	with	with	ADP
ajm-1763	96	6	those	those	PRON
ajm-1763	96	7	of	of	ADP
ajm-1763	96	8	ramanna	ramanna	NOUN
ajm-1763	96	9	and	and	CCONJ
ajm-1763	96	10	watts	watts	PROPN
ajm-1763	96	11	(	(	PUNCT
ajm-1763	96	12	2012	2012	NUM
ajm-1763	96	13	)	)	PUNCT
ajm-1763	96	14	,	,	PUNCT
ajm-1763	96	15	who	who	PRON
ajm-1763	96	16	conjectured	conjecture	VERB
ajm-1763	96	17	that	that	SCONJ
ajm-1763	96	18	firms	firm	NOUN
ajm-1763	96	19	that	that	PRON
ajm-1763	96	20	avoided	avoid	VERB
ajm-1763	96	21	taking	take	VERB
ajm-1763	96	22	an	an	DET
ajm-1763	96	23	impairment	impairment	ADJ
ajm-1763	96	24	loss	loss	NOUN
ajm-1763	96	25	may	may	AUX
ajm-1763	96	26	have	have	AUX
ajm-1763	96	27	acted	act	VERB
ajm-1763	96	28	unscrupulously	unscrupulously	ADV
ajm-1763	96	29	.	.	PUNCT
ajm-1763	97	1	the	the	DET
ajm-1763	97	2	ramanna	ramanna	NOUN
ajm-1763	97	3	and	and	CCONJ
ajm-1763	97	4	watts	watts	PROPN
ajm-1763	97	5	(	(	PUNCT
ajm-1763	97	6	2012	2012	NUM
ajm-1763	97	7	)	)	PUNCT
ajm-1763	97	8	,	,	PUNCT
ajm-1763	97	9	study	study	NOUN
ajm-1763	97	10	was	be	AUX
ajm-1763	97	11	one	one	NUM
ajm-1763	97	12	of	of	ADP
ajm-1763	97	13	the	the	DET
ajm-1763	97	14	first	first	ADJ
ajm-1763	97	15	to	to	PART
ajm-1763	97	16	tie	tie	VERB
ajm-1763	97	17	goodwill	goodwill	NOUN
ajm-1763	97	18	impairments	impairment	NOUN
ajm-1763	97	19	with	with	ADP
ajm-1763	97	20	the	the	DET
ajm-1763	97	21	financial	financial	ADJ
ajm-1763	97	22	aspects	aspect	NOUN
ajm-1763	97	23	of	of	ADP
ajm-1763	97	24	acquisitions	acquisition	NOUN
ajm-1763	97	25	for	for	SCONJ
ajm-1763	97	26	which	which	DET
ajm-1763	97	27	goodwill	goodwill	NOUN
ajm-1763	97	28	was	be	AUX
ajm-1763	97	29	paid	pay	VERB
ajm-1763	97	30	,	,	PUNCT
ajm-1763	97	31	which	which	PRON
ajm-1763	97	32	in	in	ADP
ajm-1763	97	33	turn	turn	NOUN
ajm-1763	97	34	,	,	PUNCT
ajm-1763	97	35	provides	provide	VERB
ajm-1763	97	36	an	an	DET
ajm-1763	97	37	understanding	understanding	NOUN
ajm-1763	97	38	of	of	ADP
ajm-1763	97	39	the	the	DET
ajm-1763	97	40	causes	cause	NOUN
ajm-1763	97	41	of	of	ADP
ajm-1763	97	42	goodwill	goodwill	NOUN
ajm-1763	97	43	impairment	impairment	NOUN
ajm-1763	97	44	.	.	PUNCT
ajm-1763	98	1	erickson	erickson	PROPN
ajm-1763	98	2	,	,	PUNCT
ajm-1763	98	3	heitzman	heitzman	NOUN
ajm-1763	98	4	and	and	CCONJ
ajm-1763	98	5	zhang	zhang	PROPN
ajm-1763	98	6	(	(	PUNCT
ajm-1763	98	7	2012	2012	NUM
ajm-1763	98	8	)	)	PUNCT
ajm-1763	98	9	investigated	investigate	VERB
ajm-1763	98	10	how	how	SCONJ
ajm-1763	98	11	financial	financial	ADJ
ajm-1763	98	12	statement	statement	NOUN
ajm-1763	98	13	misreporting	misreporte	VERB
ajm-1763	98	14	influences	influence	NOUN
ajm-1763	98	15	merger	merger	NOUN
ajm-1763	98	16	and	and	CCONJ
ajm-1763	98	17	acquisition	acquisition	NOUN
ajm-1763	98	18	decisions	decision	NOUN
ajm-1763	98	19	.	.	PUNCT
ajm-1763	99	1	they	they	PRON
ajm-1763	99	2	analyzed	analyze	VERB
ajm-1763	99	3	a	a	DET
ajm-1763	99	4	sample	sample	NOUN
ajm-1763	99	5	of	of	ADP
ajm-1763	99	6	283	283	NUM
ajm-1763	99	7	firms	firm	NOUN
ajm-1763	99	8	accused	accuse	VERB
ajm-1763	99	9	of	of	ADP
ajm-1763	99	10	committing	commit	VERB
ajm-1763	99	11	accounting	accounting	NOUN
ajm-1763	99	12	fraud	fraud	NOUN
ajm-1763	99	13	by	by	ADP
ajm-1763	99	14	the	the	DET
ajm-1763	99	15	sec	sec	PROPN
ajm-1763	99	16	between	between	ADP
ajm-1763	99	17	1985	1985	NUM
ajm-1763	99	18	and	and	CCONJ
ajm-1763	99	19	2003	2003	NUM
ajm-1763	99	20	.	.	PUNCT
ajm-1763	100	1	they	they	PRON
ajm-1763	100	2	found	find	VERB
ajm-1763	100	3	that	that	SCONJ
ajm-1763	100	4	fraud	fraud	NOUN
ajm-1763	100	5	firms	firm	NOUN
ajm-1763	100	6	were	be	AUX
ajm-1763	100	7	more	more	ADV
ajm-1763	100	8	likely	likely	ADJ
ajm-1763	100	9	than	than	SCONJ
ajm-1763	100	10	non	non	ADJ
ajm-1763	100	11	-	-	ADJ
ajm-1763	100	12	fraud	fraud	ADJ
ajm-1763	100	13	firms	firm	NOUN
ajm-1763	100	14	to	to	PART
ajm-1763	100	15	acquire	acquire	VERB
ajm-1763	100	16	another	another	DET
ajm-1763	100	17	company	company	NOUN
ajm-1763	100	18	and	and	CCONJ
ajm-1763	100	19	are	be	AUX
ajm-1763	100	20	also	also	ADV
ajm-1763	100	21	more	more	ADV
ajm-1763	100	22	likely	likely	ADJ
ajm-1763	100	23	to	to	PART
ajm-1763	100	24	acquire	acquire	VERB
ajm-1763	100	25	firms	firm	NOUN
ajm-1763	100	26	that	that	PRON
ajm-1763	100	27	have	have	VERB
ajm-1763	100	28	less	less	ADJ
ajm-1763	100	29	public	public	ADJ
ajm-1763	100	30	information	information	NOUN
ajm-1763	100	31	,	,	PUNCT
ajm-1763	100	32	are	be	AUX
ajm-1763	100	33	harder	hard	ADJ
ajm-1763	100	34	to	to	PART
ajm-1763	100	35	value	value	VERB
ajm-1763	100	36	,	,	PUNCT
ajm-1763	100	37	and	and	CCONJ
ajm-1763	100	38	have	have	VERB
ajm-1763	100	39	less	less	ADV
ajm-1763	100	40	similar	similar	ADJ
ajm-1763	100	41	operations	operation	NOUN
ajm-1763	100	42	.	.	PUNCT
ajm-1763	101	1	in	in	ADP
ajm-1763	101	2	the	the	DET
ajm-1763	101	3	same	same	ADJ
ajm-1763	101	4	research	research	NOUN
ajm-1763	101	5	stream	stream	NOUN
ajm-1763	101	6	,	,	PUNCT
ajm-1763	101	7	davidson	davidson	NOUN
ajm-1763	101	8	(	(	PUNCT
ajm-1763	101	9	2014	2014	NUM
ajm-1763	101	10	)	)	PUNCT
ajm-1763	101	11	identified	identify	VERB
ajm-1763	101	12	audits	audits	NOUN
ajm-1763	101	13	by	by	ADP
ajm-1763	101	14	big	big	ADJ
ajm-1763	101	15	4	4	NUM
ajm-1763	101	16	firms	firm	NOUN
ajm-1763	101	17	were	be	AUX
ajm-1763	101	18	associated	associate	VERB
ajm-1763	101	19	with	with	ADP
ajm-1763	101	20	fewer	few	ADJ
ajm-1763	101	21	restatements	restatement	NOUN
ajm-1763	101	22	due	due	ADP
ajm-1763	101	23	to	to	ADP
ajm-1763	101	24	accounting	accounting	NOUN
ajm-1763	101	25	fraud	fraud	NOUN
ajm-1763	101	26	.	.	PUNCT
ajm-1763	102	1	we	we	PRON
ajm-1763	102	2	use	use	VERB
ajm-1763	102	3	these	these	DET
ajm-1763	102	4	studies	study	NOUN
ajm-1763	102	5	as	as	ADP
ajm-1763	102	6	a	a	DET
ajm-1763	102	7	basis	basis	NOUN
ajm-1763	102	8	to	to	PART
ajm-1763	102	9	include	include	VERB
ajm-1763	102	10	the	the	DET
ajm-1763	102	11	type	type	NOUN
ajm-1763	102	12	of	of	ADP
ajm-1763	102	13	audit	audit	NOUN
ajm-1763	102	14	firm	firm	NOUN
ajm-1763	102	15	,	,	PUNCT
ajm-1763	102	16	big	big	ADJ
ajm-1763	102	17	4	4	NUM
ajm-1763	102	18	or	or	CCONJ
ajm-1763	102	19	not	not	PART
ajm-1763	102	20	in	in	ADP
ajm-1763	102	21	our	our	PRON
ajm-1763	102	22	model	model	NOUN
ajm-1763	102	23	.	.	PUNCT
ajm-1763	103	1	we	we	PRON
ajm-1763	103	2	test	test	VERB
ajm-1763	103	3	the	the	DET
ajm-1763	103	4	hypothesis	hypothesis	NOUN
ajm-1763	103	5	:	:	PUNCT
ajm-1763	103	6	h6	h6	PROPN
ajm-1763	103	7	:	:	PUNCT
ajm-1763	103	8	the	the	DET
ajm-1763	103	9	odds	odd	NOUN
ajm-1763	103	10	of	of	ADP
ajm-1763	103	11	a	a	DET
ajm-1763	103	12	goodwill	goodwill	NOUN
ajm-1763	103	13	restatement	restatement	NOUN
ajm-1763	103	14	are	be	AUX
ajm-1763	103	15	reduced	reduce	VERB
ajm-1763	103	16	when	when	SCONJ
ajm-1763	103	17	a	a	DET
ajm-1763	103	18	big	big	ADJ
ajm-1763	103	19	4	4	NUM
ajm-1763	103	20	firm	firm	NOUN
ajm-1763	103	21	is	be	AUX
ajm-1763	103	22	involved	involve	VERB
ajm-1763	103	23	in	in	ADP
ajm-1763	103	24	the	the	DET
ajm-1763	103	25	restatement	restatement	NOUN
ajm-1763	103	26	process	process	NOUN
ajm-1763	103	27	from	from	ADP
ajm-1763	103	28	beginning	begin	VERB
ajm-1763	103	29	to	to	ADP
ajm-1763	103	30	end	end	NOUN
ajm-1763	103	31	.	.	PUNCT
ajm-1763	104	1	in	in	ADP
ajm-1763	104	2	summary	summary	NOUN
ajm-1763	104	3	,	,	PUNCT
ajm-1763	104	4	we	we	PRON
ajm-1763	104	5	posit	posit	VERB
ajm-1763	104	6	that	that	DET
ajm-1763	104	7	risk	risk	NOUN
ajm-1763	104	8	hazards	hazard	NOUN
ajm-1763	104	9	such	such	ADJ
ajm-1763	104	10	as	as	ADP
ajm-1763	104	11	post	post	NOUN
ajm-1763	104	12	141r	141r	NOUN
ajm-1763	104	13	implementation	implementation	NOUN
ajm-1763	104	14	,	,	PUNCT
ajm-1763	104	15	whether	whether	SCONJ
ajm-1763	104	16	the	the	DET
ajm-1763	104	17	board	board	NOUN
ajm-1763	104	18	and	and	CCONJ
ajm-1763	104	19	audit	audit	NOUN
ajm-1763	104	20	committee	committee	NOUN
ajm-1763	104	21	are	be	AUX
ajm-1763	104	22	involved	involve	VERB
ajm-1763	104	23	,	,	PUNCT
ajm-1763	104	24	if	if	SCONJ
ajm-1763	104	25	the	the	DET
ajm-1763	104	26	firm	firm	NOUN
ajm-1763	104	27	is	be	AUX
ajm-1763	104	28	a	a	DET
ajm-1763	104	29	service	service	NOUN
ajm-1763	104	30	company	company	NOUN
ajm-1763	104	31	and	and	CCONJ
ajm-1763	104	32	if	if	SCONJ
ajm-1763	104	33	a	a	DET
ajm-1763	104	34	big	big	ADJ
ajm-1763	104	35	4	4	NUM
ajm-1763	104	36	firm	firm	NOUN
ajm-1763	104	37	participates	participate	VERB
ajm-1763	104	38	in	in	ADP
ajm-1763	104	39	the	the	DET
ajm-1763	104	40	process	process	NOUN
ajm-1763	104	41	from	from	ADP
ajm-1763	104	42	beginning	begin	VERB
ajm-1763	104	43	to	to	ADP
ajm-1763	104	44	end	end	NOUN
ajm-1763	104	45	are	be	AUX
ajm-1763	104	46	associated	associate	VERB
ajm-1763	104	47	with	with	ADP
ajm-1763	104	48	goodwill	goodwill	NOUN
ajm-1763	104	49	restatements	restatement	NOUN
ajm-1763	104	50	in	in	ADP
ajm-1763	104	51	post	post	NOUN
ajm-1763	104	52	mergers	merger	NOUN
ajm-1763	104	53	and	and	CCONJ
ajm-1763	104	54	acquisitions	acquisition	NOUN
ajm-1763	104	55	.	.	PUNCT
ajm-1763	105	1	research	research	NOUN
ajm-1763	105	2	design	design	NOUN
ajm-1763	105	3	,	,	PUNCT
ajm-1763	105	4	sample	sample	NOUN
ajm-1763	105	5	selection	selection	NOUN
ajm-1763	105	6	and	and	CCONJ
ajm-1763	105	7	model	model	NOUN
ajm-1763	105	8	to	to	PART
ajm-1763	105	9	test	test	VERB
ajm-1763	105	10	the	the	DET
ajm-1763	105	11	six	six	NUM
ajm-1763	105	12	hypotheses	hypothesis	NOUN
ajm-1763	105	13	in	in	ADP
ajm-1763	105	14	this	this	DET
ajm-1763	105	15	paper	paper	NOUN
ajm-1763	105	16	,	,	PUNCT
ajm-1763	105	17	we	we	PRON
ajm-1763	105	18	obtained	obtain	VERB
ajm-1763	105	19	relevant	relevant	ADJ
ajm-1763	105	20	evidence	evidence	NOUN
ajm-1763	105	21	that	that	PRON
ajm-1763	105	22	is	be	AUX
ajm-1763	105	23	aimed	aim	VERB
ajm-1763	105	24	to	to	PART
ajm-1763	105	25	answer	answer	VERB
ajm-1763	105	26	the	the	DET
ajm-1763	105	27	overarching	overarching	ADJ
ajm-1763	105	28	research	research	NOUN
ajm-1763	105	29	investigation	investigation	NOUN
ajm-1763	105	30	.	.	PUNCT
ajm-1763	106	1	the	the	DET
ajm-1763	106	2	structure	structure	NOUN
ajm-1763	106	3	of	of	ADP
ajm-1763	106	4	inquiry	inquiry	NOUN
ajm-1763	106	5	in	in	ADP
ajm-1763	106	6	this	this	DET
ajm-1763	106	7	design	design	NOUN
ajm-1763	106	8	that	that	PRON
ajm-1763	106	9	is	be	AUX
ajm-1763	106	10	best	well	ADV
ajm-1763	106	11	positioned	positioned	ADJ
ajm-1763	106	12	to	to	PART
ajm-1763	106	13	address	address	VERB
ajm-1763	106	14	the	the	DET
ajm-1763	106	15	hypotheses	hypothesis	NOUN
ajm-1763	106	16	is	be	AUX
ajm-1763	106	17	archival	archival	NOUN
ajm-1763	106	18	data	datum	NOUN
ajm-1763	106	19	on	on	ADP
ajm-1763	106	20	goodwill	goodwill	NOUN
ajm-1763	106	21	restatements	restatement	NOUN
ajm-1763	106	22	that	that	PRON
ajm-1763	106	23	include	include	VERB
ajm-1763	106	24	variables	variable	NOUN
ajm-1763	106	25	identified	identify	VERB
ajm-1763	106	26	in	in	ADP
ajm-1763	106	27	our	our	PRON
ajm-1763	106	28	critical	critical	ADJ
ajm-1763	106	29	review	review	NOUN
ajm-1763	106	30	of	of	ADP
ajm-1763	106	31	the	the	DET
ajm-1763	106	32	prior	prior	ADJ
ajm-1763	106	33	literature	literature	NOUN
ajm-1763	106	34	.	.	PUNCT
ajm-1763	107	1	consistent	consistent	ADJ
ajm-1763	107	2	with	with	ADP
ajm-1763	107	3	prior	prior	ADJ
ajm-1763	107	4	literature	literature	NOUN
ajm-1763	107	5	(	(	PUNCT
ajm-1763	107	6	lobo	lobo	PROPN
ajm-1763	107	7	and	and	CCONJ
ajm-1763	107	8	zhao	zhao	PROPN
ajm-1763	107	9	,	,	PUNCT
ajm-1763	107	10	2013	2013	NUM
ajm-1763	107	11	)	)	PUNCT
ajm-1763	107	12	,	,	PUNCT
ajm-1763	107	13	we	we	PRON
ajm-1763	107	14	select	select	VERB
ajm-1763	107	15	our	our	PRON
ajm-1763	107	16	restatement	restatement	NOUN
ajm-1763	107	17	data	datum	NOUN
ajm-1763	107	18	from	from	ADP
ajm-1763	107	19	audit	audit	NOUN
ajm-1763	107	20	analytics	analytic	NOUN
ajm-1763	107	21	for	for	ADP
ajm-1763	107	22	the	the	DET
ajm-1763	107	23	period	period	NOUN
ajm-1763	107	24	of	of	ADP
ajm-1763	107	25	december	december	PROPN
ajm-1763	107	26	31	31	NUM
ajm-1763	107	27	,	,	PUNCT
ajm-1763	107	28	1995	1995	NUM
ajm-1763	107	29	,	,	PUNCT
ajm-1763	107	30	thru	thru	ADP
ajm-1763	107	31	june	june	PROPN
ajm-1763	107	32	30	30	NUM
ajm-1763	107	33	,	,	PUNCT
ajm-1763	107	34	2014	2014	NUM
ajm-1763	107	35	.	.	PUNCT
ajm-1763	108	1	our	our	PRON
ajm-1763	108	2	final	final	ADJ
ajm-1763	108	3	sample	sample	NOUN
ajm-1763	108	4	consists	consist	VERB
ajm-1763	108	5	of	of	ADP
ajm-1763	108	6	434	434	NUM
ajm-1763	108	7	observations	observation	NOUN
ajm-1763	108	8	of	of	ADP
ajm-1763	108	9	goodwill	goodwill	NOUN
ajm-1763	108	10	restatements	restatement	NOUN
ajm-1763	108	11	as	as	ADP
ajm-1763	108	12	a	a	DET
ajm-1763	108	13	result	result	NOUN
ajm-1763	108	14	of	of	ADP
ajm-1763	108	15	mergers	merger	NOUN
ajm-1763	108	16	and	and	CCONJ
ajm-1763	108	17	acquisitions	acquisition	NOUN
ajm-1763	108	18	.	.	PUNCT
ajm-1763	109	1	we	we	PRON
ajm-1763	109	2	have	have	AUX
ajm-1763	109	3	verified	verify	VERB
ajm-1763	109	4	these	these	DET
ajm-1763	109	5	restatements	restatement	NOUN
ajm-1763	109	6	with	with	ADP
ajm-1763	109	7	secondary	secondary	ADJ
ajm-1763	109	8	data	datum	NOUN
ajm-1763	109	9	.	.	PUNCT
ajm-1763	110	1	a	a	DET
ajm-1763	110	2	news	news	NOUN
ajm-1763	110	3	search	search	NOUN
ajm-1763	110	4	for	for	ADP
ajm-1763	110	5	each	each	DET
ajm-1763	110	6	company	company	NOUN
ajm-1763	110	7	included	include	VERB
ajm-1763	110	8	in	in	ADP
ajm-1763	110	9	the	the	DET
ajm-1763	110	10	sample	sample	NOUN
ajm-1763	110	11	ensued	ensue	VERB
ajm-1763	110	12	after	after	SCONJ
ajm-1763	110	13	the	the	DET
ajm-1763	110	14	audit	audit	NOUN
ajm-1763	110	15	analytics	analytic	NOUN
ajm-1763	110	16	data	datum	NOUN
ajm-1763	110	17	was	be	AUX
ajm-1763	110	18	collected	collect	VERB
ajm-1763	110	19	to	to	PART
ajm-1763	110	20	cross	cross	VERB
ajm-1763	110	21	reference	reference	NOUN
ajm-1763	110	22	the	the	DET
ajm-1763	110	23	actual	actual	ADJ
ajm-1763	110	24	event	event	NOUN
ajm-1763	110	25	.	.	PUNCT
ajm-1763	111	1	in	in	ADP
ajm-1763	111	2	order	order	NOUN
ajm-1763	111	3	to	to	PART
ajm-1763	111	4	estimate	estimate	VERB
ajm-1763	111	5	the	the	DET
ajm-1763	111	6	risks	risk	NOUN
ajm-1763	111	7	associated	associate	VERB
ajm-1763	111	8	with	with	ADP
ajm-1763	111	9	goodwill	goodwill	NOUN
ajm-1763	111	10	restatements	restatement	NOUN
ajm-1763	111	11	in	in	ADP
ajm-1763	111	12	merger	merger	NOUN
ajm-1763	111	13	and	and	CCONJ
ajm-1763	111	14	acquisition	acquisition	NOUN
ajm-1763	111	15	transactions	transaction	NOUN
ajm-1763	111	16	,	,	PUNCT
ajm-1763	111	17	we	we	PRON
ajm-1763	111	18	use	use	VERB
ajm-1763	111	19	a	a	DET
ajm-1763	111	20	logistic	logistic	ADJ
ajm-1763	111	21	regression	regression	NOUN
ajm-1763	111	22	model	model	NOUN
ajm-1763	111	23	.	.	PUNCT
ajm-1763	112	1	this	this	DET
ajm-1763	112	2	type	type	NOUN
ajm-1763	112	3	of	of	ADP
ajm-1763	112	4	model	model	NOUN
ajm-1763	112	5	is	be	AUX
ajm-1763	112	6	consistent	consistent	ADJ
ajm-1763	112	7	with	with	ADP
ajm-1763	112	8	the	the	DET
ajm-1763	112	9	prior	prior	ADJ
ajm-1763	112	10	literature	literature	NOUN
ajm-1763	112	11	(	(	PUNCT
ajm-1763	112	12	gu	gu	NOUN
ajm-1763	112	13	and	and	CCONJ
ajm-1763	112	14	lev	lev	NOUN
ajm-1763	112	15	2008	2008	NUM
ajm-1763	112	16	,	,	PUNCT
ajm-1763	112	17	ramanna	ramanna	NOUN
ajm-1763	112	18	and	and	CCONJ
ajm-1763	112	19	watts	watts	PROPN
ajm-1763	112	20	(	(	PUNCT
ajm-1763	112	21	2012	2012	NUM
ajm-1763	112	22	)	)	PUNCT
ajm-1763	112	23	,	,	PUNCT
ajm-1763	112	24	lobo	lobo	NOUN
ajm-1763	112	25	and	and	CCONJ
ajm-1763	112	26	zhao	zhao	PROPN
ajm-1763	112	27	,	,	PUNCT
ajm-1763	112	28	2013	2013	NUM
ajm-1763	112	29	)	)	PUNCT
ajm-1763	113	1	the	the	DET
ajm-1763	113	2	binary	binary	ADJ
ajm-1763	113	3	response	response	NOUN
ajm-1763	113	4	variable	variable	NOUN
ajm-1763	113	5	is	be	AUX
ajm-1763	113	6	gwrest	gwrest	ADJ
ajm-1763	113	7	,	,	PUNCT
ajm-1763	113	8	which	which	PRON
ajm-1763	113	9	equals	equal	VERB
ajm-1763	113	10	1	1	NUM
ajm-1763	113	11	if	if	SCONJ
ajm-1763	113	12	goodwill	goodwill	NOUN
ajm-1763	113	13	was	be	AUX
ajm-1763	113	14	restated	restate	VERB
ajm-1763	113	15	and	and	CCONJ
ajm-1763	113	16	0	0	NUM
ajm-1763	113	17	if	if	SCONJ
ajm-1763	113	18	not	not	PART
ajm-1763	113	19	.	.	PUNCT
ajm-1763	114	1	the	the	DET
ajm-1763	114	2	independent	independent	ADJ
ajm-1763	114	3	variables	variable	NOUN
ajm-1763	114	4	are	be	AUX
ajm-1763	114	5	defined	define	VERB
ajm-1763	114	6	in	in	ADP
ajm-1763	114	7	order	order	NOUN
ajm-1763	114	8	of	of	ADP
ajm-1763	114	9	how	how	SCONJ
ajm-1763	114	10	they	they	PRON
ajm-1763	114	11	are	be	AUX
ajm-1763	114	12	entered	enter	VERB
ajm-1763	114	13	into	into	ADP
ajm-1763	114	14	the	the	DET
ajm-1763	114	15	model	model	NOUN
ajm-1763	114	16	are	be	AUX
ajm-1763	114	17	:	:	PUNCT
ajm-1763	115	1	x1	x1	ADJ
ajm-1763	115	2	:	:	PUNCT
ajm-1763	115	3	dollarmarketcap	dollarmarketcap	NOUN
ajm-1763	115	4	=	=	PRON
ajm-1763	115	5	is	be	AUX
ajm-1763	115	6	a	a	DET
ajm-1763	115	7	continuous	continuous	ADJ
ajm-1763	115	8	variable	variable	NOUN
ajm-1763	115	9	.	.	PUNCT
ajm-1763	116	1	x2	x2	INTJ
ajm-1763	116	2	:	:	PUNCT
ajm-1763	116	3	post	post	NOUN
ajm-1763	116	4	141	141	NUM
ajm-1763	116	5	=	=	SYM
ajm-1763	116	6	1	1	NUM
ajm-1763	116	7	if	if	SCONJ
ajm-1763	116	8	restatement	restatement	NOUN
ajm-1763	116	9	period	period	NOUN
ajm-1763	116	10	ended	end	VERB
ajm-1763	116	11	after	after	ADP
ajm-1763	116	12	june	june	PROPN
ajm-1763	116	13	30	30	NUM
ajm-1763	116	14	,	,	PUNCT
ajm-1763	116	15	2001	2001	NUM
ajm-1763	116	16	and	and	CCONJ
ajm-1763	116	17	0	0	NUM
ajm-1763	116	18	before	before	ADV
ajm-1763	116	19	.	.	PUNCT
ajm-1763	117	1	x3	x3	ADJ
ajm-1763	117	2	:	:	PUNCT
ajm-1763	117	3	post141r	post141r	NOUN
ajm-1763	117	4	=	=	NOUN
ajm-1763	117	5	1	1	NUM
ajm-1763	117	6	if	if	SCONJ
ajm-1763	117	7	restatement	restatement	NOUN
ajm-1763	117	8	period	period	NOUN
ajm-1763	117	9	ended	end	VERB
ajm-1763	117	10	after	after	ADP
ajm-1763	117	11	december	december	PROPN
ajm-1763	117	12	15	15	NUM
ajm-1763	117	13	,	,	PUNCT
ajm-1763	117	14	2008	2008	NUM
ajm-1763	117	15	and	and	CCONJ
ajm-1763	117	16	0	0	NUM
ajm-1763	117	17	before	before	ADV
ajm-1763	117	18	.	.	PUNCT
ajm-1763	118	1	x4	x4	ADV
ajm-1763	118	2	:	:	PUNCT
ajm-1763	118	3	bacinv	bacinv	NOUN
ajm-1763	118	4	=	=	SYM
ajm-1763	118	5	1	1	NUM
ajm-1763	118	6	if	if	SCONJ
ajm-1763	118	7	the	the	DET
ajm-1763	118	8	board	board	NOUN
ajm-1763	118	9	of	of	ADP
ajm-1763	118	10	directors	director	NOUN
ajm-1763	118	11	and	and	CCONJ
ajm-1763	118	12	audit	audit	NOUN
ajm-1763	118	13	committee	committee	NOUN
ajm-1763	118	14	were	be	AUX
ajm-1763	118	15	involved	involve	VERB
ajm-1763	118	16	in	in	ADP
ajm-1763	118	17	making	make	VERB
ajm-1763	118	18	the	the	DET
ajm-1763	118	19	restatement	restatement	NOUN
ajm-1763	118	20	decision	decision	NOUN
ajm-1763	118	21	,	,	PUNCT
ajm-1763	118	22	and	and	CCONJ
ajm-1763	118	23	0	0	NUM
ajm-1763	118	24	if	if	SCONJ
ajm-1763	118	25	not	not	PART
ajm-1763	118	26	.	.	PUNCT
ajm-1763	119	1	x5	x5	NOUN
ajm-1763	119	2	:	:	PUNCT
ajm-1763	119	3	service	service	NOUN
ajm-1763	119	4	=	=	SYM
ajm-1763	119	5	1	1	NUM
ajm-1763	119	6	if	if	SCONJ
ajm-1763	119	7	a	a	DET
ajm-1763	119	8	company	company	NOUN
ajm-1763	119	9	is	be	AUX
ajm-1763	119	10	restating	restate	VERB
ajm-1763	119	11	is	be	AUX
ajm-1763	119	12	a	a	DET
ajm-1763	119	13	service	service	NOUN
ajm-1763	119	14	company	company	NOUN
ajm-1763	119	15	and	and	CCONJ
ajm-1763	119	16	0	0	NUM
ajm-1763	119	17	if	if	SCONJ
ajm-1763	119	18	not	not	PART
ajm-1763	119	19	.	.	PUNCT
ajm-1763	120	1	x6	x6	NOUN
ajm-1763	120	2	:	:	PUNCT
ajm-1763	120	3	manufacturer	manufacturer	NOUN
ajm-1763	120	4	=	=	SYM
ajm-1763	120	5	1	1	NUM
ajm-1763	120	6	if	if	SCONJ
ajm-1763	120	7	company	company	NOUN
ajm-1763	120	8	restating	restate	VERB
ajm-1763	120	9	goodwill	goodwill	NOUN
ajm-1763	120	10	is	be	AUX
ajm-1763	120	11	manufacturer	manufacturer	NOUN
ajm-1763	120	12	and	and	CCONJ
ajm-1763	120	13	0	0	NUM
ajm-1763	120	14	if	if	SCONJ
ajm-1763	120	15	not	not	PART
ajm-1763	120	16	.	.	PUNCT
ajm-1763	121	1	x7	x7	NOUN
ajm-1763	121	2	:	:	PUNCT
ajm-1763	122	1	big4=	big4=	NOUN
ajm-1763	122	2	1	1	NUM
ajm-1763	122	3	if	if	SCONJ
ajm-1763	122	4	big4	big4	NOUN
ajm-1763	122	5	auditor	auditor	NOUN
ajm-1763	122	6	was	be	AUX
ajm-1763	122	7	involved	involve	VERB
ajm-1763	122	8	in	in	ADP
ajm-1763	122	9	restatement	restatement	NOUN
ajm-1763	122	10	process	process	NOUN
ajm-1763	122	11	from	from	ADP
ajm-1763	122	12	beginning	begin	VERB
ajm-1763	122	13	to	to	PART
ajm-1763	122	14	end	end	NOUN
ajm-1763	122	15	and	and	CCONJ
ajm-1763	122	16	0	0	NUM
ajm-1763	122	17	if	if	SCONJ
ajm-1763	122	18	not	not	PART
ajm-1763	122	19	.	.	PUNCT
ajm-1763	123	1	sample	sample	NOUN
ajm-1763	123	2	period	period	NOUN
ajm-1763	123	3	included	include	VERB
ajm-1763	123	4	years	year	NOUN
ajm-1763	123	5	arthur	arthur	PROPN
ajm-1763	123	6	andersen	andersen	PROPN
ajm-1763	123	7	was	be	AUX
ajm-1763	123	8	the	the	DET
ajm-1763	123	9	auditor	auditor	NOUN
ajm-1763	123	10	in	in	ADP
ajm-1763	123	11	some	some	DET
ajm-1763	123	12	observations	observation	NOUN
ajm-1763	123	13	and	and	CCONJ
ajm-1763	123	14	were	be	AUX
ajm-1763	123	15	conflated	conflate	VERB
ajm-1763	123	16	into	into	ADP
ajm-1763	123	17	big4	big4	PROPN
ajm-1763	123	18	variable	variable	NOUN
ajm-1763	123	19	.	.	PUNCT
ajm-1763	124	1	this	this	DET
ajm-1763	124	2	variable	variable	NOUN
ajm-1763	124	3	is	be	AUX
ajm-1763	124	4	also	also	ADV
ajm-1763	124	5	considered	consider	VERB
ajm-1763	124	6	a	a	DET
ajm-1763	124	7	control	control	NOUN
ajm-1763	124	8	variable	variable	NOUN
ajm-1763	124	9	based	base	VERB
ajm-1763	124	10	on	on	ADP
ajm-1763	124	11	davidson	davidson	NOUN
ajm-1763	124	12	(	(	PUNCT
ajm-1763	124	13	2014	2014	NUM
ajm-1763	124	14	)	)	PUNCT
ajm-1763	124	15	.	.	PUNCT
ajm-1763	125	1	we	we	PRON
ajm-1763	125	2	model	model	VERB
ajm-1763	125	3	these	these	DET
ajm-1763	125	4	risk	risk	NOUN
ajm-1763	125	5	hazards	hazard	NOUN
ajm-1763	125	6	as	as	SCONJ
ajm-1763	125	7	follows	follow	VERB
ajm-1763	125	8	:	:	PUNCT
ajm-1763	125	9	american	american	PROPN
ajm-1763	125	10	journal	journal	PROPN
ajm-1763	125	11	of	of	ADP
ajm-1763	125	12	management	management	NOUN
ajm-1763	125	13	vol	vol	NOUN
ajm-1763	125	14	.	.	PUNCT
ajm-1763	126	1	17(1	17(1	NUM
ajm-1763	126	2	)	)	PUNCT
ajm-1763	126	3	2017	2017	NUM
ajm-1763	126	4	39	39	NUM
ajm-1763	126	5	gwrest	gwrest	NOUN
ajm-1763	126	6	=	=	PUNCT
ajm-1763	126	7	x0	x0	PROPN
ajm-1763	127	1	+	+	CCONJ
ajm-1763	127	2	x1dollarmarketcap	x1dollarmarketcap	PROPN
ajm-1763	127	3	+	+	CCONJ
ajm-1763	127	4	x2post141	x2post141	PROPN
ajm-1763	127	5	+	+	X
ajm-1763	127	6	x3post141r	x3post141r	PUNCT
ajm-1763	128	1	+	+	NUM
ajm-1763	128	2	x4bacinv+	x4bacinv+	NOUN
ajm-1763	128	3	x5service	x5service	PROPN
ajm-1763	129	1	+	+	PROPN
ajm-1763	129	2	x6manufacturer+	x6manufacturer+	PROPN
ajm-1763	129	3	x7big4	x7big4	PROPN
ajm-1763	129	4	merle	merle	PROPN
ajm-1763	129	5	et	et	PROPN
ajm-1763	129	6	.	.	PUNCT
ajm-1763	130	1	al	al	PROPN
ajm-1763	130	2	.	.	PROPN
ajm-1763	131	1	(	(	PUNCT
ajm-1763	131	2	2012	2012	NUM
ajm-1763	131	3	)	)	PUNCT
ajm-1763	131	4	and	and	CCONJ
ajm-1763	131	5	cai	cai	PROPN
ajm-1763	131	6	et	et	PROPN
ajm-1763	131	7	.	.	PUNCT
ajm-1763	132	1	al	al	PROPN
ajm-1763	132	2	.	.	PROPN
ajm-1763	133	1	(	(	PUNCT
ajm-1763	133	2	2015	2015	NUM
ajm-1763	133	3	)	)	PUNCT
ajm-1763	133	4	has	have	AUX
ajm-1763	133	5	suggested	suggest	VERB
ajm-1763	133	6	future	future	ADJ
ajm-1763	133	7	research	research	NOUN
ajm-1763	133	8	on	on	ADP
ajm-1763	133	9	goodwill	goodwill	NOUN
ajm-1763	133	10	restatements	restatement	NOUN
ajm-1763	133	11	in	in	ADP
ajm-1763	133	12	mergers	merger	NOUN
ajm-1763	133	13	and	and	CCONJ
ajm-1763	133	14	acquisitions	acquisition	NOUN
ajm-1763	133	15	should	should	AUX
ajm-1763	133	16	identify	identify	VERB
ajm-1763	133	17	risk	risk	NOUN
ajm-1763	133	18	factors	factor	NOUN
ajm-1763	133	19	to	to	PART
ajm-1763	133	20	assist	assist	VERB
ajm-1763	133	21	auditors	auditor	NOUN
ajm-1763	133	22	in	in	ADP
ajm-1763	133	23	the	the	DET
ajm-1763	133	24	risk	risk	NOUN
ajm-1763	133	25	assessment	assessment	NOUN
ajm-1763	133	26	process	process	NOUN
ajm-1763	133	27	.	.	PUNCT
ajm-1763	134	1	majid	majid	PROPN
ajm-1763	134	2	and	and	CCONJ
ajm-1763	134	3	lode	lode	PROPN
ajm-1763	134	4	(	(	PUNCT
ajm-1763	134	5	2015	2015	NUM
ajm-1763	134	6	)	)	PUNCT
ajm-1763	134	7	,	,	PUNCT
ajm-1763	134	8	suggested	suggest	VERB
ajm-1763	134	9	market	market	NOUN
ajm-1763	134	10	capitalization	capitalization	NOUN
ajm-1763	134	11	alone	alone	ADV
ajm-1763	134	12	was	be	AUX
ajm-1763	134	13	not	not	PART
ajm-1763	134	14	a	a	DET
ajm-1763	134	15	good	good	ADJ
ajm-1763	134	16	proxy	proxy	NOUN
ajm-1763	134	17	for	for	ADP
ajm-1763	134	18	goodwill	goodwill	NOUN
ajm-1763	134	19	impairment	impairment	NOUN
ajm-1763	134	20	but	but	CCONJ
ajm-1763	134	21	when	when	SCONJ
ajm-1763	134	22	combined	combine	VERB
ajm-1763	134	23	with	with	ADP
ajm-1763	134	24	operating	operating	NOUN
ajm-1763	134	25	results	result	NOUN
ajm-1763	134	26	it	it	PRON
ajm-1763	134	27	became	become	VERB
ajm-1763	134	28	a	a	DET
ajm-1763	134	29	starting	starting	NOUN
ajm-1763	134	30	point	point	NOUN
ajm-1763	134	31	of	of	ADP
ajm-1763	134	32	reporting	report	VERB
ajm-1763	134	33	goodwill	goodwill	NOUN
ajm-1763	134	34	impairment	impairment	NOUN
ajm-1763	134	35	.	.	PUNCT
ajm-1763	135	1	it	it	PRON
ajm-1763	135	2	is	be	AUX
ajm-1763	135	3	anticipated	anticipate	VERB
ajm-1763	135	4	that	that	SCONJ
ajm-1763	135	5	there	there	PRON
ajm-1763	135	6	is	be	VERB
ajm-1763	135	7	no	no	DET
ajm-1763	135	8	difference	difference	NOUN
ajm-1763	135	9	among	among	ADP
ajm-1763	135	10	restatements	restatement	NOUN
ajm-1763	135	11	based	base	VERB
ajm-1763	135	12	on	on	ADP
ajm-1763	135	13	dollarmarketcap	dollarmarketcap	NOUN
ajm-1763	135	14	.	.	PUNCT
ajm-1763	136	1	andrews	andrews	PROPN
ajm-1763	136	2	,	,	PUNCT
ajm-1763	136	3	et.al	et.al	PROPN
ajm-1763	136	4	.	.	PUNCT
ajm-1763	136	5	(	(	PUNCT
ajm-1763	136	6	2009	2009	NUM
ajm-1763	136	7	)	)	PUNCT
ajm-1763	136	8	and	and	CCONJ
ajm-1763	136	9	nguyen	nguyen	NOUN
ajm-1763	136	10	(	(	PUNCT
ajm-1763	136	11	2013	2013	NUM
ajm-1763	136	12	)	)	PUNCT
ajm-1763	136	13	,	,	PUNCT
ajm-1763	136	14	argued	argue	VERB
ajm-1763	136	15	that	that	SCONJ
ajm-1763	136	16	sfas141(r	sfas141(r	NOUN
ajm-1763	136	17	)	)	PUNCT
ajm-1763	136	18	would	would	AUX
ajm-1763	136	19	add	add	VERB
ajm-1763	136	20	to	to	ADP
ajm-1763	136	21	the	the	DET
ajm-1763	136	22	complexity	complexity	NOUN
ajm-1763	136	23	of	of	ADP
ajm-1763	136	24	financial	financial	ADJ
ajm-1763	136	25	reporting	reporting	NOUN
ajm-1763	136	26	of	of	ADP
ajm-1763	136	27	companies	company	NOUN
ajm-1763	136	28	in	in	ADP
ajm-1763	136	29	merger	merger	NOUN
ajm-1763	136	30	transactions	transaction	NOUN
ajm-1763	136	31	and	and	CCONJ
ajm-1763	136	32	practitioners	practitioner	NOUN
ajm-1763	136	33	would	would	AUX
ajm-1763	136	34	have	have	VERB
ajm-1763	136	35	a	a	DET
ajm-1763	136	36	difficult	difficult	ADJ
ajm-1763	136	37	time	time	NOUN
ajm-1763	136	38	implementing	implement	VERB
ajm-1763	136	39	the	the	DET
ajm-1763	136	40	directive	directive	NOUN
ajm-1763	136	41	.	.	PUNCT
ajm-1763	137	1	our	our	PRON
ajm-1763	137	2	model	model	NOUN
ajm-1763	137	3	includes	include	VERB
ajm-1763	137	4	post	post	NOUN
ajm-1763	137	5	141	141	NUM
ajm-1763	137	6	and	and	CCONJ
ajm-1763	137	7	post	post	NOUN
ajm-1763	137	8	141r	141r	NOUN
ajm-1763	137	9	.	.	PUNCT
ajm-1763	138	1	we	we	PRON
ajm-1763	138	2	expect	expect	VERB
ajm-1763	138	3	no	no	DET
ajm-1763	138	4	effect	effect	NOUN
ajm-1763	138	5	for	for	ADP
ajm-1763	138	6	the	the	DET
ajm-1763	138	7	post	post	ADJ
ajm-1763	138	8	141	141	NUM
ajm-1763	138	9	variable	variable	NOUN
ajm-1763	138	10	but	but	CCONJ
ajm-1763	138	11	a	a	DET
ajm-1763	138	12	significant	significant	ADJ
ajm-1763	138	13	effect	effect	NOUN
ajm-1763	138	14	for	for	ADP
ajm-1763	138	15	the	the	DET
ajm-1763	138	16	post	post	NOUN
ajm-1763	138	17	141r	141r	NOUN
ajm-1763	138	18	.	.	PUNCT
ajm-1763	139	1	corporate	corporate	ADJ
ajm-1763	139	2	governance	governance	NOUN
ajm-1763	139	3	variables	variable	NOUN
ajm-1763	139	4	such	such	ADJ
ajm-1763	139	5	as	as	ADP
ajm-1763	139	6	board	board	NOUN
ajm-1763	139	7	size	size	NOUN
ajm-1763	139	8	and	and	CCONJ
ajm-1763	139	9	audit	audit	NOUN
ajm-1763	139	10	committee	committee	NOUN
ajm-1763	139	11	characteristics	characteristic	NOUN
ajm-1763	139	12	have	have	AUX
ajm-1763	139	13	been	be	AUX
ajm-1763	139	14	included	include	VERB
ajm-1763	139	15	in	in	ADP
ajm-1763	139	16	prior	prior	ADJ
ajm-1763	139	17	research	research	NOUN
ajm-1763	139	18	(	(	PUNCT
ajm-1763	139	19	ramanna	ramanna	NOUN
ajm-1763	139	20	and	and	CCONJ
ajm-1763	139	21	watts	watt	NOUN
ajm-1763	139	22	,	,	PUNCT
ajm-1763	139	23	2012	2012	NUM
ajm-1763	139	24	,	,	PUNCT
ajm-1763	139	25	lobo	lobo	NOUN
ajm-1763	139	26	and	and	CCONJ
ajm-1763	139	27	zhao	zhao	PROPN
ajm-1763	139	28	,	,	PUNCT
ajm-1763	139	29	2013	2013	NUM
ajm-1763	139	30	)	)	PUNCT
ajm-1763	139	31	.	.	PUNCT
ajm-1763	140	1	this	this	DET
ajm-1763	140	2	research	research	NOUN
ajm-1763	140	3	suggests	suggest	VERB
ajm-1763	140	4	that	that	SCONJ
ajm-1763	140	5	board	board	NOUN
ajm-1763	140	6	and	and	CCONJ
ajm-1763	140	7	audit	audit	PROPN
ajm-1763	140	8	committee	committee	NOUN
ajm-1763	140	9	involvement	involvement	NOUN
ajm-1763	140	10	has	have	VERB
ajm-1763	140	11	the	the	DET
ajm-1763	140	12	effect	effect	NOUN
ajm-1763	140	13	of	of	ADP
ajm-1763	140	14	ameliorating	ameliorate	VERB
ajm-1763	140	15	private	private	ADJ
ajm-1763	140	16	management	management	NOUN
ajm-1763	140	17	per	per	ADP
ajm-1763	140	18	agency	agency	NOUN
ajm-1763	140	19	theory	theory	NOUN
ajm-1763	140	20	(	(	PUNCT
ajm-1763	140	21	ramanna	ramanna	NOUN
ajm-1763	140	22	and	and	CCONJ
ajm-1763	140	23	watts	watt	NOUN
ajm-1763	140	24	,	,	PUNCT
ajm-1763	140	25	2012	2012	NUM
ajm-1763	140	26	,	,	PUNCT
ajm-1763	140	27	lobo	lobo	NOUN
ajm-1763	140	28	and	and	CCONJ
ajm-1763	140	29	zhao	zhao	PROPN
ajm-1763	140	30	,	,	PUNCT
ajm-1763	140	31	2013	2013	NUM
ajm-1763	140	32	)	)	PUNCT
ajm-1763	140	33	.	.	PUNCT
ajm-1763	141	1	we	we	PRON
ajm-1763	141	2	include	include	VERB
ajm-1763	141	3	bacinc	bacinc	ADJ
ajm-1763	141	4	and	and	CCONJ
ajm-1763	141	5	expect	expect	VERB
ajm-1763	141	6	board	board	NOUN
ajm-1763	141	7	and	and	CCONJ
ajm-1763	141	8	audit	audit	NOUN
ajm-1763	141	9	committee	committee	NOUN
ajm-1763	141	10	participation	participation	NOUN
ajm-1763	141	11	in	in	ADP
ajm-1763	141	12	a	a	DET
ajm-1763	141	13	goodwill	goodwill	NOUN
ajm-1763	141	14	restatement	restatement	NOUN
ajm-1763	141	15	to	to	PART
ajm-1763	141	16	be	be	AUX
ajm-1763	141	17	an	an	DET
ajm-1763	141	18	influential	influential	ADJ
ajm-1763	141	19	variable	variable	NOUN
ajm-1763	141	20	.	.	PUNCT
ajm-1763	142	1	prior	prior	ADJ
ajm-1763	142	2	research	research	NOUN
ajm-1763	142	3	suggested	suggest	VERB
ajm-1763	142	4	that	that	SCONJ
ajm-1763	142	5	service	service	NOUN
ajm-1763	142	6	companies	company	NOUN
ajm-1763	142	7	,	,	PUNCT
ajm-1763	142	8	in	in	ADP
ajm-1763	142	9	theory	theory	NOUN
ajm-1763	142	10	,	,	PUNCT
ajm-1763	142	11	should	should	AUX
ajm-1763	142	12	have	have	VERB
ajm-1763	142	13	a	a	DET
ajm-1763	142	14	greater	great	ADJ
ajm-1763	142	15	amount	amount	NOUN
ajm-1763	142	16	of	of	ADP
ajm-1763	142	17	intangible	intangible	ADJ
ajm-1763	142	18	assets	asset	NOUN
ajm-1763	142	19	than	than	ADP
ajm-1763	142	20	manufacturers	manufacturer	NOUN
ajm-1763	142	21	(	(	PUNCT
ajm-1763	142	22	gu	gu	NOUN
ajm-1763	142	23	and	and	CCONJ
ajm-1763	142	24	lev	lev	NOUN
ajm-1763	142	25	,	,	PUNCT
ajm-1763	142	26	2008	2008	NUM
ajm-1763	142	27	,	,	PUNCT
ajm-1763	142	28	li	li	PROPN
ajm-1763	142	29	et	et	PROPN
ajm-1763	142	30	al	al	PROPN
ajm-1763	142	31	.	.	PROPN
ajm-1763	143	1	(	(	PUNCT
ajm-1763	143	2	2011	2011	NUM
ajm-1763	143	3	)	)	PUNCT
ajm-1763	143	4	.	.	PUNCT
ajm-1763	144	1	digabriele	digabriele	PROPN
ajm-1763	144	2	,	,	PUNCT
ajm-1763	144	3	(	(	PUNCT
ajm-1763	144	4	2006	2006	NUM
ajm-1763	144	5	,	,	PUNCT
ajm-1763	144	6	2007	2007	NUM
ajm-1763	144	7	)	)	PUNCT
ajm-1763	144	8	included	include	VERB
ajm-1763	144	9	these	these	DET
ajm-1763	144	10	types	type	NOUN
ajm-1763	144	11	of	of	ADP
ajm-1763	144	12	dummy	dummy	ADJ
ajm-1763	144	13	variables	variable	NOUN
ajm-1763	144	14	in	in	ADP
ajm-1763	144	15	probability	probability	NOUN
ajm-1763	144	16	models	model	NOUN
ajm-1763	144	17	.	.	PUNCT
ajm-1763	145	1	we	we	PRON
ajm-1763	145	2	expect	expect	VERB
ajm-1763	145	3	no	no	DET
ajm-1763	145	4	effect	effect	NOUN
ajm-1763	145	5	for	for	ADP
ajm-1763	145	6	manufacturers	manufacturer	NOUN
ajm-1763	145	7	and	and	CCONJ
ajm-1763	145	8	a	a	DET
ajm-1763	145	9	highly	highly	ADV
ajm-1763	145	10	significant	significant	ADJ
ajm-1763	145	11	relationship	relationship	NOUN
ajm-1763	145	12	for	for	ADP
ajm-1763	145	13	service	service	NOUN
ajm-1763	145	14	companies	company	NOUN
ajm-1763	145	15	.	.	PUNCT
ajm-1763	146	1	digabriele	digabriele	NOUN
ajm-1763	146	2	(	(	PUNCT
ajm-1763	146	3	2013	2013	NUM
ajm-1763	146	4	)	)	PUNCT
ajm-1763	146	5	used	use	VERB
ajm-1763	146	6	the	the	DET
ajm-1763	146	7	big4	big4	NOUN
ajm-1763	146	8	variable	variable	NOUN
ajm-1763	146	9	as	as	ADP
ajm-1763	146	10	a	a	DET
ajm-1763	146	11	controlling	controlling	NOUN
ajm-1763	146	12	,	,	PUNCT
ajm-1763	146	13	main	main	ADJ
ajm-1763	146	14	effect	effect	NOUN
ajm-1763	146	15	and	and	CCONJ
ajm-1763	146	16	moderating	moderate	VERB
ajm-1763	146	17	variable	variable	NOUN
ajm-1763	146	18	.	.	PUNCT
ajm-1763	147	1	we	we	PRON
ajm-1763	147	2	've	have	AUX
ajm-1763	147	3	included	include	VERB
ajm-1763	147	4	big4	big4	NOUN
ajm-1763	147	5	as	as	ADP
ajm-1763	147	6	a	a	DET
ajm-1763	147	7	main	main	ADJ
ajm-1763	147	8	effect	effect	NOUN
ajm-1763	147	9	and	and	CCONJ
ajm-1763	147	10	controlling	control	VERB
ajm-1763	147	11	variable	variable	NOUN
ajm-1763	147	12	.	.	PUNCT
ajm-1763	148	1	we	we	PRON
ajm-1763	148	2	expect	expect	VERB
ajm-1763	148	3	when	when	SCONJ
ajm-1763	148	4	a	a	DET
ajm-1763	148	5	big4	big4	NOUN
ajm-1763	148	6	firm	firm	NOUN
ajm-1763	148	7	is	be	AUX
ajm-1763	148	8	involved	involve	VERB
ajm-1763	148	9	in	in	ADP
ajm-1763	148	10	the	the	DET
ajm-1763	148	11	restatement	restatement	NOUN
ajm-1763	148	12	proves	prove	VERB
ajm-1763	148	13	from	from	ADP
ajm-1763	148	14	beginning	begin	VERB
ajm-1763	148	15	to	to	PART
ajm-1763	148	16	end	end	VERB
ajm-1763	148	17	to	to	PART
ajm-1763	148	18	be	be	AUX
ajm-1763	148	19	a	a	DET
ajm-1763	148	20	significant	significant	ADJ
ajm-1763	148	21	variable	variable	NOUN
ajm-1763	148	22	.	.	PUNCT
ajm-1763	149	1	accounting	account	VERB
ajm-1763	149	2	for	for	ADP
ajm-1763	149	3	mergers	merger	NOUN
ajm-1763	149	4	and	and	CCONJ
ajm-1763	149	5	acquisition	acquisition	NOUN
ajm-1763	149	6	transactions	transaction	NOUN
ajm-1763	149	7	invoke	invoke	VERB
ajm-1763	149	8	a	a	DET
ajm-1763	149	9	significant	significant	ADJ
ajm-1763	149	10	measure	measure	NOUN
ajm-1763	149	11	of	of	ADP
ajm-1763	149	12	judgment	judgment	NOUN
ajm-1763	149	13	due	due	ADP
ajm-1763	149	14	to	to	ADP
ajm-1763	149	15	the	the	DET
ajm-1763	149	16	treatment	treatment	NOUN
ajm-1763	149	17	of	of	ADP
ajm-1763	149	18	goodwill	goodwill	NOUN
ajm-1763	149	19	and	and	CCONJ
ajm-1763	149	20	intangible	intangible	ADJ
ajm-1763	149	21	assets	asset	NOUN
ajm-1763	149	22	(	(	PUNCT
ajm-1763	149	23	dao	dao	PROPN
ajm-1763	149	24	,	,	PUNCT
ajm-1763	149	25	et	et	PROPN
ajm-1763	149	26	.	.	PUNCT
ajm-1763	150	1	al	al	PROPN
ajm-1763	150	2	.	.	PROPN
ajm-1763	150	3	,	,	PUNCT
ajm-1763	150	4	2014	2014	NUM
ajm-1763	150	5	)	)	PUNCT
ajm-1763	150	6	.	.	PUNCT
ajm-1763	151	1	nguyen	nguyen	NOUN
ajm-1763	151	2	(	(	PUNCT
ajm-1763	151	3	2013	2013	NUM
ajm-1763	151	4	)	)	PUNCT
ajm-1763	151	5	,	,	PUNCT
ajm-1763	151	6	dao	dao	PROPN
ajm-1763	151	7	,	,	PUNCT
ajm-1763	151	8	et	et	PROPN
ajm-1763	151	9	.	.	PUNCT
ajm-1763	152	1	al	al	PROPN
ajm-1763	152	2	.	.	PROPN
ajm-1763	152	3	,	,	PUNCT
ajm-1763	152	4	(	(	PUNCT
ajm-1763	152	5	2014	2014	NUM
ajm-1763	152	6	)	)	PUNCT
ajm-1763	152	7	and	and	CCONJ
ajm-1763	152	8	davidson	davidson	NOUN
ajm-1763	152	9	(	(	PUNCT
ajm-1763	152	10	2014	2014	NUM
ajm-1763	152	11	)	)	PUNCT
ajm-1763	152	12	found	find	VERB
ajm-1763	152	13	that	that	SCONJ
ajm-1763	152	14	merger	merger	NOUN
ajm-1763	152	15	and	and	CCONJ
ajm-1763	152	16	acquisition	acquisition	NOUN
ajm-1763	152	17	restatements	restatement	NOUN
ajm-1763	152	18	suffered	suffer	VERB
ajm-1763	152	19	from	from	ADP
ajm-1763	152	20	the	the	DET
ajm-1763	152	21	misapplication	misapplication	NOUN
ajm-1763	152	22	of	of	ADP
ajm-1763	152	23	accounting	accounting	NOUN
ajm-1763	152	24	rules	rule	NOUN
ajm-1763	152	25	such	such	ADJ
ajm-1763	152	26	as	as	ADP
ajm-1763	152	27	141r	141r	NUM
ajm-1763	152	28	.	.	PUNCT
ajm-1763	153	1	andrews	andrews	PROPN
ajm-1763	153	2	et	et	PROPN
ajm-1763	153	3	al	al	PROPN
ajm-1763	153	4	.	.	PROPN
ajm-1763	153	5	,	,	PUNCT
ajm-1763	153	6	(	(	PUNCT
ajm-1763	153	7	2009	2009	NUM
ajm-1763	153	8	)	)	PUNCT
ajm-1763	153	9	,	,	PUNCT
ajm-1763	153	10	gu	gu	NOUN
ajm-1763	153	11	and	and	CCONJ
ajm-1763	153	12	lev	lev	NOUN
ajm-1763	153	13	(	(	PUNCT
ajm-1763	153	14	2008	2008	NUM
ajm-1763	153	15	)	)	PUNCT
ajm-1763	153	16	,	,	PUNCT
ajm-1763	153	17	and	and	CCONJ
ajm-1763	153	18	ramanna	ramanna	NOUN
ajm-1763	153	19	and	and	CCONJ
ajm-1763	153	20	watts	watts	PROPN
ajm-1763	153	21	(	(	PUNCT
ajm-1763	153	22	2012	2012	NUM
ajm-1763	153	23	)	)	PUNCT
ajm-1763	153	24	all	all	PRON
ajm-1763	153	25	observed	observe	VERB
ajm-1763	153	26	that	that	SCONJ
ajm-1763	153	27	restatements	restatement	NOUN
ajm-1763	153	28	related	relate	VERB
ajm-1763	153	29	to	to	ADP
ajm-1763	153	30	acquisitions	acquisition	NOUN
ajm-1763	153	31	and	and	CCONJ
ajm-1763	153	32	investments	investment	NOUN
ajm-1763	153	33	more	more	ADV
ajm-1763	153	34	than	than	ADP
ajm-1763	153	35	doubled	double	VERB
ajm-1763	153	36	in	in	ADP
ajm-1763	153	37	the	the	DET
ajm-1763	153	38	most	most	ADV
ajm-1763	153	39	recent	recent	ADJ
ajm-1763	153	40	decade	decade	NOUN
ajm-1763	153	41	.	.	PUNCT
ajm-1763	154	1	the	the	DET
ajm-1763	154	2	common	common	ADJ
ajm-1763	154	3	errors	error	NOUN
ajm-1763	154	4	were	be	AUX
ajm-1763	154	5	improper	improper	ADJ
ajm-1763	154	6	accounting	accounting	NOUN
ajm-1763	154	7	for	for	ADP
ajm-1763	154	8	intangible	intangible	ADJ
ajm-1763	154	9	assets	asset	NOUN
ajm-1763	154	10	,	,	PUNCT
ajm-1763	154	11	particularly	particularly	ADV
ajm-1763	154	12	the	the	DET
ajm-1763	154	13	incorrect	incorrect	ADJ
ajm-1763	154	14	valuation	valuation	NOUN
ajm-1763	154	15	of	of	ADP
ajm-1763	154	16	goodwill	goodwill	NOUN
ajm-1763	154	17	.	.	PUNCT
ajm-1763	155	1	descriptive	descriptive	ADJ
ajm-1763	155	2	analysis	analysis	NOUN
ajm-1763	155	3	&	&	CCONJ
ajm-1763	155	4	bivariate	bivariate	ADJ
ajm-1763	155	5	measures	measure	NOUN
ajm-1763	155	6	of	of	ADP
ajm-1763	155	7	association	association	NOUN
ajm-1763	155	8	the	the	DET
ajm-1763	155	9	sample	sample	NOUN
ajm-1763	155	10	consisted	consist	VERB
ajm-1763	155	11	of	of	ADP
ajm-1763	155	12	a	a	DET
ajm-1763	155	13	total	total	NOUN
ajm-1763	155	14	of	of	ADP
ajm-1763	155	15	434	434	NUM
ajm-1763	155	16	restatements	restatement	NOUN
ajm-1763	155	17	based	base	VERB
ajm-1763	155	18	on	on	ADP
ajm-1763	155	19	the	the	DET
ajm-1763	155	20	mispricing	mispricing	NOUN
ajm-1763	155	21	of	of	ADP
ajm-1763	155	22	goodwill	goodwill	NOUN
ajm-1763	155	23	.	.	PUNCT
ajm-1763	156	1	the	the	DET
ajm-1763	156	2	restated	restate	VERB
ajm-1763	156	3	period	period	NOUN
ajm-1763	156	4	the	the	DET
ajm-1763	156	5	sample	sample	NOUN
ajm-1763	156	6	is	be	AUX
ajm-1763	156	7	december	december	PROPN
ajm-1763	156	8	31	31	NUM
ajm-1763	156	9	,	,	PUNCT
ajm-1763	156	10	1995	1995	NUM
ajm-1763	156	11	,	,	PUNCT
ajm-1763	156	12	thru	thru	ADP
ajm-1763	156	13	june	june	PROPN
ajm-1763	156	14	30	30	NUM
ajm-1763	156	15	,	,	PUNCT
ajm-1763	156	16	2014	2014	NUM
ajm-1763	156	17	.	.	PUNCT
ajm-1763	157	1	overall	overall	ADJ
ajm-1763	157	2	,	,	PUNCT
ajm-1763	157	3	100	100	NUM
ajm-1763	157	4	of	of	ADP
ajm-1763	157	5	434	434	NUM
ajm-1763	157	6	(	(	PUNCT
ajm-1763	157	7	23	23	NUM
ajm-1763	157	8	%	%	NOUN
ajm-1763	157	9	)	)	PUNCT
ajm-1763	157	10	observations	observation	NOUN
ajm-1763	157	11	were	be	AUX
ajm-1763	157	12	restated	restate	VERB
ajm-1763	157	13	due	due	ADP
ajm-1763	157	14	to	to	ADP
ajm-1763	157	15	goodwill	goodwill	NOUN
ajm-1763	157	16	valuation	valuation	NOUN
ajm-1763	157	17	issues	issue	NOUN
ajm-1763	157	18	.	.	PUNCT
ajm-1763	158	1	table	table	NOUN
ajm-1763	158	2	1	1	NUM
ajm-1763	158	3	contains	contain	VERB
ajm-1763	158	4	descriptive	descriptive	ADJ
ajm-1763	158	5	statistics	statistic	NOUN
ajm-1763	158	6	for	for	ADP
ajm-1763	158	7	the	the	DET
ajm-1763	158	8	variables	variable	NOUN
ajm-1763	158	9	included	include	VERB
ajm-1763	158	10	in	in	ADP
ajm-1763	158	11	the	the	DET
ajm-1763	158	12	study	study	NOUN
ajm-1763	158	13	.	.	PUNCT
ajm-1763	159	1	table	table	NOUN
ajm-1763	159	2	2	2	NUM
ajm-1763	159	3	illustrates	illustrate	VERB
ajm-1763	159	4	bivariate	bivariate	ADJ
ajm-1763	159	5	measures	measure	NOUN
ajm-1763	159	6	of	of	ADP
ajm-1763	159	7	association	association	NOUN
ajm-1763	159	8	.	.	PUNCT
ajm-1763	160	1	bacinv	bacinv	PROPN
ajm-1763	160	2	is	be	AUX
ajm-1763	160	3	defined	define	VERB
ajm-1763	160	4	as	as	ADP
ajm-1763	160	5	either	either	CCONJ
ajm-1763	160	6	the	the	DET
ajm-1763	160	7	board	board	NOUN
ajm-1763	160	8	and	and	CCONJ
ajm-1763	160	9	audit	audit	NOUN
ajm-1763	160	10	committee	committee	NOUN
ajm-1763	160	11	was	be	AUX
ajm-1763	160	12	involved	involve	VERB
ajm-1763	160	13	(	(	PUNCT
ajm-1763	160	14	1	1	NUM
ajm-1763	160	15	)	)	PUNCT
ajm-1763	160	16	or	or	CCONJ
ajm-1763	160	17	not	not	PART
ajm-1763	160	18	(	(	PUNCT
ajm-1763	160	19	0	0	NUM
ajm-1763	160	20	)	)	PUNCT
ajm-1763	160	21	.	.	PUNCT
ajm-1763	161	1	the	the	DET
ajm-1763	161	2	board	board	NOUN
ajm-1763	161	3	and	and	CCONJ
ajm-1763	161	4	audit	audit	PROPN
ajm-1763	161	5	committee	committee	NOUN
ajm-1763	161	6	was	be	AUX
ajm-1763	161	7	involved	involve	VERB
ajm-1763	161	8	in	in	ADP
ajm-1763	161	9	30.65	30.65	NUM
ajm-1763	161	10	%	%	NOUN
ajm-1763	161	11	of	of	ADP
ajm-1763	161	12	the	the	DET
ajm-1763	161	13	observations	observation	NOUN
ajm-1763	161	14	of	of	ADP
ajm-1763	161	15	which	which	PRON
ajm-1763	161	16	,	,	PUNCT
ajm-1763	161	17	33.83	33.83	NUM
ajm-1763	161	18	%	%	NOUN
ajm-1763	161	19	didn	didn	PROPN
ajm-1763	161	20	�	�	PROPN
ajm-1763	161	21	t	t	PROPN
ajm-1763	161	22	involve	involve	VERB
ajm-1763	161	23	a	a	DET
ajm-1763	161	24	restatement	restatement	NOUN
ajm-1763	161	25	and	and	CCONJ
ajm-1763	161	26	20	20	NUM
ajm-1763	161	27	%	%	NOUN
ajm-1763	161	28	included	include	VERB
ajm-1763	161	29	a	a	DET
ajm-1763	161	30	goodwill	goodwill	NOUN
ajm-1763	161	31	restatement	restatement	NOUN
ajm-1763	161	32	.	.	PUNCT
ajm-1763	162	1	the	the	DET
ajm-1763	162	2	relationship	relationship	NOUN
ajm-1763	162	3	between	between	ADP
ajm-1763	162	4	restatements	restatement	NOUN
ajm-1763	162	5	due	due	ADP
ajm-1763	162	6	to	to	ADP
ajm-1763	162	7	goodwill	goodwill	NOUN
ajm-1763	162	8	and	and	CCONJ
ajm-1763	162	9	if	if	SCONJ
ajm-1763	162	10	bacinv	bacinv	NOUN
ajm-1763	162	11	is	be	AUX
ajm-1763	162	12	statistically	statistically	ADV
ajm-1763	162	13	significant	significant	ADJ
ajm-1763	162	14	(	(	PUNCT
ajm-1763	162	15	x2=6.93	x2=6.93	NOUN
ajm-1763	162	16	,	,	PUNCT
ajm-1763	162	17	1	1	NUM
ajm-1763	162	18	,	,	PUNCT
ajm-1763	162	19	n=434	n=434	PROPN
ajm-1763	162	20	,	,	PUNCT
ajm-1763	162	21	p<.001	p<.001	PROPN
ajm-1763	162	22	)	)	PUNCT
ajm-1763	162	23	.	.	PUNCT
ajm-1763	163	1	the	the	DET
ajm-1763	163	2	industry	industry	NOUN
ajm-1763	163	3	variables	variable	VERB
ajm-1763	163	4	manufacturer	manufacturer	NOUN
ajm-1763	163	5	and	and	CCONJ
ajm-1763	163	6	service	service	NOUN
ajm-1763	163	7	were	be	AUX
ajm-1763	163	8	dichotomized	dichotomize	VERB
ajm-1763	163	9	as	as	ADP
ajm-1763	163	10	1	1	NUM
ajm-1763	163	11	if	if	SCONJ
ajm-1763	163	12	and	and	CCONJ
ajm-1763	163	13	0	0	NUM
ajm-1763	163	14	if	if	SCONJ
ajm-1763	163	15	not	not	PART
ajm-1763	163	16	.	.	PUNCT
ajm-1763	164	1	this	this	PRON
ajm-1763	164	2	is	be	AUX
ajm-1763	164	3	based	base	VERB
ajm-1763	164	4	on	on	ADP
ajm-1763	164	5	prior	prior	ADJ
ajm-1763	164	6	research	research	NOUN
ajm-1763	164	7	(	(	PUNCT
ajm-1763	164	8	digabriele	digabriele	PROPN
ajm-1763	164	9	,	,	PUNCT
ajm-1763	164	10	2006	2006	NUM
ajm-1763	164	11	,	,	PUNCT
ajm-1763	164	12	2007	2007	NUM
ajm-1763	164	13	)	)	PUNCT
ajm-1763	164	14	.	.	PUNCT
ajm-1763	165	1	manufacturers	manufacturer	NOUN
ajm-1763	165	2	represented	represent	VERB
ajm-1763	165	3	33.41	33.41	NUM
ajm-1763	165	4	%	%	NOUN
ajm-1763	165	5	of	of	ADP
ajm-1763	165	6	the	the	DET
ajm-1763	165	7	sample	sample	NOUN
ajm-1763	165	8	.	.	PUNCT
ajm-1763	166	1	when	when	SCONJ
ajm-1763	166	2	there	there	PRON
ajm-1763	166	3	was	be	VERB
ajm-1763	166	4	no	no	DET
ajm-1763	166	5	restatement	restatement	NOUN
ajm-1763	166	6	due	due	ADP
ajm-1763	166	7	to	to	ADP
ajm-1763	166	8	goodwill	goodwill	NOUN
ajm-1763	166	9	valuation	valuation	NOUN
ajm-1763	166	10	manufacturers	manufacturer	NOUN
ajm-1763	166	11	were	be	AUX
ajm-1763	166	12	involved	involve	VERB
ajm-1763	166	13	34.13	34.13	NUM
ajm-1763	166	14	%	%	NOUN
ajm-1763	166	15	of	of	ADP
ajm-1763	166	16	the	the	DET
ajm-1763	166	17	time	time	NOUN
ajm-1763	166	18	and	and	CCONJ
ajm-1763	166	19	31	31	NUM
ajm-1763	166	20	%	%	NOUN
ajm-1763	166	21	when	when	SCONJ
ajm-1763	166	22	a	a	DET
ajm-1763	166	23	restatement	restatement	NOUN
ajm-1763	166	24	occurred	occur	VERB
ajm-1763	166	25	.	.	PUNCT
ajm-1763	167	1	there	there	PRON
ajm-1763	167	2	is	be	VERB
ajm-1763	167	3	not	not	PART
ajm-1763	167	4	a	a	DET
ajm-1763	167	5	statistically	statistically	ADV
ajm-1763	167	6	significant	significant	ADJ
ajm-1763	167	7	relationship	relationship	NOUN
ajm-1763	167	8	between	between	ADP
ajm-1763	167	9	manufacturers	manufacturer	NOUN
ajm-1763	167	10	and	and	CCONJ
ajm-1763	167	11	goodwill	goodwill	NOUN
ajm-1763	167	12	restatements	restatement	NOUN
ajm-1763	167	13	(	(	PUNCT
ajm-1763	167	14	x2=.34	x2=.34	PROPN
ajm-1763	167	15	,	,	PUNCT
ajm-1763	167	16	1	1	NUM
ajm-1763	167	17	,	,	PUNCT
ajm-1763	167	18	n=434	n=434	PROPN
ajm-1763	167	19	,	,	PUNCT
ajm-1763	167	20	p=.56	p=.56	ADJ
ajm-1763	167	21	)	)	PUNCT
ajm-1763	167	22	service	service	NOUN
ajm-1763	167	23	companies	company	NOUN
ajm-1763	167	24	comprised	comprise	VERB
ajm-1763	167	25	27.65	27.65	NUM
ajm-1763	167	26	%	%	NOUN
ajm-1763	167	27	of	of	ADP
ajm-1763	167	28	the	the	DET
ajm-1763	167	29	sample	sample	NOUN
ajm-1763	167	30	,	,	PUNCT
ajm-1763	167	31	which	which	PRON
ajm-1763	167	32	22.75	22.75	NUM
ajm-1763	167	33	%	%	NOUN
ajm-1763	167	34	were	be	AUX
ajm-1763	167	35	not	not	PART
ajm-1763	167	36	restated	restate	VERB
ajm-1763	167	37	but	but	CCONJ
ajm-1763	167	38	,	,	PUNCT
ajm-1763	167	39	44	44	NUM
ajm-1763	167	40	%	%	NOUN
ajm-1763	167	41	were	be	AUX
ajm-1763	167	42	due	due	ADJ
ajm-1763	167	43	to	to	ADP
ajm-1763	167	44	goodwill	goodwill	NOUN
ajm-1763	167	45	misallocation	misallocation	NOUN
ajm-1763	167	46	.	.	PUNCT
ajm-1763	168	1	this	this	PRON
ajm-1763	168	2	represents	represent	VERB
ajm-1763	168	3	a	a	DET
ajm-1763	168	4	significant	significant	ADJ
ajm-1763	168	5	relationship	relationship	NOUN
ajm-1763	168	6	between	between	ADP
ajm-1763	168	7	restatements	restatement	NOUN
ajm-1763	168	8	and	and	CCONJ
ajm-1763	168	9	service	service	NOUN
ajm-1763	168	10	companies	company	NOUN
ajm-1763	168	11	(	(	PUNCT
ajm-1763	168	12	x2=	x2=	PROPN
ajm-1763	168	13	17.36	17.36	NUM
ajm-1763	168	14	,	,	PUNCT
ajm-1763	168	15	1	1	NUM
ajm-1763	168	16	,	,	PUNCT
ajm-1763	168	17	n=434	n=434	PROPN
ajm-1763	168	18	,	,	PUNCT
ajm-1763	168	19	p<.01	p<.01	PROPN
ajm-1763	168	20	)	)	PUNCT
ajm-1763	168	21	.	.	PUNCT
ajm-1763	169	1	big	big	ADJ
ajm-1763	169	2	4	4	NUM
ajm-1763	169	3	firms	firm	NOUN
ajm-1763	169	4	were	be	AUX
ajm-1763	169	5	involved	involve	VERB
ajm-1763	169	6	in	in	ADP
ajm-1763	169	7	the	the	DET
ajm-1763	169	8	restatement	restatement	NOUN
ajm-1763	169	9	process	process	NOUN
ajm-1763	169	10	from	from	ADP
ajm-1763	169	11	beginning	begin	VERB
ajm-1763	169	12	to	to	PART
ajm-1763	169	13	end	end	VERB
ajm-1763	169	14	37.33	37.33	NUM
ajm-1763	169	15	%	%	NOUN
ajm-1763	169	16	of	of	ADP
ajm-1763	169	17	the	the	DET
ajm-1763	169	18	time	time	NOUN
ajm-1763	169	19	not	not	PART
ajm-1763	169	20	involved	involve	VERB
ajm-1763	169	21	62.67	62.67	NUM
ajm-1763	169	22	%	%	NOUN
ajm-1763	169	23	of	of	ADP
ajm-1763	169	24	the	the	DET
ajm-1763	169	25	time	time	NOUN
ajm-1763	169	26	.	.	PUNCT
ajm-1763	170	1	the	the	DET
ajm-1763	170	2	relationship	relationship	NOUN
ajm-1763	170	3	between	between	ADP
ajm-1763	170	4	goodwill	goodwill	NOUN
ajm-1763	170	5	restatements	restatement	NOUN
ajm-1763	170	6	and	and	CCONJ
ajm-1763	170	7	whether	whether	SCONJ
ajm-1763	170	8	a	a	DET
ajm-1763	170	9	big	big	ADJ
ajm-1763	170	10	4	4	NUM
ajm-1763	170	11	firm	firm	ADJ
ajm-1763	170	12	40	40	NUM
ajm-1763	170	13	american	american	ADJ
ajm-1763	170	14	journal	journal	PROPN
ajm-1763	170	15	of	of	ADP
ajm-1763	170	16	management	management	NOUN
ajm-1763	170	17	vol	vol	NOUN
ajm-1763	170	18	.	.	PUNCT
ajm-1763	171	1	17(1	17(1	NUM
ajm-1763	171	2	)	)	PUNCT
ajm-1763	171	3	2017	2017	NUM
ajm-1763	171	4	was	be	AUX
ajm-1763	171	5	included	include	VERB
ajm-1763	171	6	in	in	ADP
ajm-1763	171	7	the	the	DET
ajm-1763	171	8	process	process	NOUN
ajm-1763	171	9	from	from	ADP
ajm-1763	171	10	beginning	begin	VERB
ajm-1763	171	11	to	to	ADP
ajm-1763	171	12	end	end	NOUN
ajm-1763	171	13	was	be	AUX
ajm-1763	171	14	statistically	statistically	ADV
ajm-1763	171	15	significant	significant	ADJ
ajm-1763	171	16	(	(	PUNCT
ajm-1763	171	17	x2=	x2=	PROPN
ajm-1763	171	18	5.92	5.92	NUM
ajm-1763	171	19	,	,	PUNCT
ajm-1763	171	20	1	1	NUM
ajm-1763	171	21	,	,	PUNCT
ajm-1763	171	22	n=434	n=434	PROPN
ajm-1763	171	23	,	,	PUNCT
ajm-1763	171	24	p<.01	p<.01	PROPN
ajm-1763	171	25	)	)	PUNCT
ajm-1763	171	26	.	.	PUNCT
ajm-1763	172	1	post	post	VERB
ajm-1763	172	2	141	141	NUM
ajm-1763	172	3	observations	observation	NOUN
ajm-1763	172	4	were	be	AUX
ajm-1763	172	5	represented	represent	VERB
ajm-1763	172	6	87.33	87.33	NUM
ajm-1763	172	7	%	%	NOUN
ajm-1763	172	8	of	of	ADP
ajm-1763	172	9	the	the	DET
ajm-1763	172	10	sample	sample	NOUN
ajm-1763	172	11	.	.	PUNCT
ajm-1763	173	1	this	this	PRON
ajm-1763	173	2	included	include	VERB
ajm-1763	173	3	87.72	87.72	NUM
ajm-1763	173	4	%	%	NOUN
ajm-1763	173	5	when	when	SCONJ
ajm-1763	173	6	there	there	PRON
ajm-1763	173	7	was	be	VERB
ajm-1763	173	8	no	no	DET
ajm-1763	173	9	restatement	restatement	NOUN
ajm-1763	173	10	and	and	CCONJ
ajm-1763	173	11	86	86	NUM
ajm-1763	173	12	%	%	NOUN
ajm-1763	173	13	when	when	SCONJ
ajm-1763	173	14	a	a	DET
ajm-1763	173	15	restatement	restatement	NOUN
ajm-1763	173	16	had	have	AUX
ajm-1763	173	17	taken	take	VERB
ajm-1763	173	18	place	place	NOUN
ajm-1763	173	19	.	.	PUNCT
ajm-1763	174	1	this	this	DET
ajm-1763	174	2	relationship	relationship	NOUN
ajm-1763	174	3	is	be	AUX
ajm-1763	174	4	not	not	PART
ajm-1763	174	5	statistically	statistically	ADV
ajm-1763	174	6	significant	significant	ADJ
ajm-1763	174	7	(	(	PUNCT
ajm-1763	174	8	x2=	x2=	PROPN
ajm-1763	174	9	.21	.21	NUM
ajm-1763	174	10	,	,	PUNCT
ajm-1763	174	11	1	1	NUM
ajm-1763	174	12	,	,	PUNCT
ajm-1763	174	13	n=434	n=434	PROPN
ajm-1763	174	14	,	,	PUNCT
ajm-1763	174	15	p=.65	p=.65	PROPN
ajm-1763	174	16	)	)	PUNCT
ajm-1763	174	17	.	.	PUNCT
ajm-1763	175	1	post	post	NOUN
ajm-1763	175	2	141r	141r	NOUN
ajm-1763	175	3	observations	observation	NOUN
ajm-1763	175	4	represent	represent	VERB
ajm-1763	175	5	16.36	16.36	NUM
ajm-1763	175	6	%	%	NOUN
ajm-1763	175	7	of	of	ADP
ajm-1763	175	8	the	the	DET
ajm-1763	175	9	overall	overall	ADJ
ajm-1763	175	10	sample	sample	NOUN
ajm-1763	175	11	of	of	ADP
ajm-1763	175	12	which	which	PRON
ajm-1763	175	13	13.47	13.47	NUM
ajm-1763	175	14	%	%	NOUN
ajm-1763	175	15	didn	didn	PROPN
ajm-1763	175	16	�	�	PROPN
ajm-1763	175	17	t	t	PROPN
ajm-1763	175	18	involve	involve	VERB
ajm-1763	175	19	a	a	DET
ajm-1763	175	20	restatement	restatement	NOUN
ajm-1763	175	21	while	while	SCONJ
ajm-1763	175	22	26	26	NUM
ajm-1763	175	23	%	%	NOUN
ajm-1763	175	24	did	do	VERB
ajm-1763	175	25	.	.	PUNCT
ajm-1763	176	1	there	there	PRON
ajm-1763	176	2	is	be	VERB
ajm-1763	176	3	a	a	DET
ajm-1763	176	4	statistically	statistically	ADV
ajm-1763	176	5	significant	significant	ADJ
ajm-1763	176	6	association	association	NOUN
ajm-1763	176	7	between	between	ADP
ajm-1763	176	8	goodwill	goodwill	NOUN
ajm-1763	176	9	restatements	restatement	NOUN
ajm-1763	176	10	subsequent	subsequent	ADJ
ajm-1763	176	11	to	to	ADP
ajm-1763	176	12	the	the	DET
ajm-1763	176	13	effective	effective	ADJ
ajm-1763	176	14	date	date	NOUN
ajm-1763	176	15	of	of	ADP
ajm-1763	176	16	141r	141r	NUM
ajm-1763	176	17	.	.	PUNCT
ajm-1763	177	1	the	the	DET
ajm-1763	177	2	only	only	ADJ
ajm-1763	177	3	continuous	continuous	ADJ
ajm-1763	177	4	variable	variable	NOUN
ajm-1763	177	5	in	in	ADP
ajm-1763	177	6	the	the	DET
ajm-1763	177	7	model	model	NOUN
ajm-1763	177	8	was	be	AUX
ajm-1763	177	9	marketcap	marketcap	NOUN
ajm-1763	177	10	(	(	PUNCT
ajm-1763	177	11	m=1,430,000	m=1,430,000	NUM
ajm-1763	177	12	,	,	PUNCT
ajm-1763	177	13	sd=	sd=	NOUN
ajm-1763	177	14	9,150,000,000	9,150,000,000	NUM
ajm-1763	177	15	)	)	PUNCT
ajm-1763	177	16	.	.	PUNCT
ajm-1763	178	1	a	a	DET
ajm-1763	178	2	point	point	NOUN
ajm-1763	178	3	biserial	biserial	ADJ
ajm-1763	178	4	correlation	correlation	NOUN
ajm-1763	178	5	was	be	AUX
ajm-1763	178	6	performed	perform	VERB
ajm-1763	178	7	to	to	PART
ajm-1763	178	8	investigate	investigate	VERB
ajm-1763	178	9	if	if	SCONJ
ajm-1763	178	10	there	there	PRON
ajm-1763	178	11	is	be	VERB
ajm-1763	178	12	a	a	DET
ajm-1763	178	13	relationship	relationship	NOUN
ajm-1763	178	14	between	between	ADP
ajm-1763	178	15	marketcap	marketcap	PROPN
ajm-1763	178	16	and	and	CCONJ
ajm-1763	178	17	goodwill	goodwill	NOUN
ajm-1763	178	18	restatements	restatement	NOUN
ajm-1763	178	19	.	.	PUNCT
ajm-1763	179	1	the	the	DET
ajm-1763	179	2	result	result	NOUN
ajm-1763	179	3	indicates	indicate	VERB
ajm-1763	179	4	there	there	PRON
ajm-1763	179	5	is	be	VERB
ajm-1763	179	6	not	not	PART
ajm-1763	179	7	a	a	DET
ajm-1763	179	8	statistically	statistically	ADV
ajm-1763	179	9	significant	significant	ADJ
ajm-1763	179	10	relationship	relationship	NOUN
ajm-1763	179	11	between	between	ADP
ajm-1763	179	12	marketcap	marketcap	PROPN
ajm-1763	179	13	and	and	CCONJ
ajm-1763	179	14	goodwill	goodwill	NOUN
ajm-1763	179	15	restatements	restatement	NOUN
ajm-1763	179	16	(	(	PUNCT
ajm-1763	179	17	rpb=-.06	rpb=-.06	NOUN
ajm-1763	179	18	,	,	PUNCT
ajm-1763	179	19	p=.24	p=.24	NOUN
ajm-1763	179	20	)	)	PUNCT
ajm-1763	179	21	.	.	PUNCT
ajm-1763	180	1	cramer	cramer	PROPN
ajm-1763	180	2	's	's	PART
ajm-1763	180	3	v	v	NOUN
ajm-1763	180	4	was	be	AUX
ajm-1763	180	5	used	use	VERB
ajm-1763	180	6	as	as	ADP
ajm-1763	180	7	a	a	DET
ajm-1763	180	8	post	post	NOUN
ajm-1763	180	9	-	-	NOUN
ajm-1763	180	10	test	test	NOUN
ajm-1763	180	11	to	to	PART
ajm-1763	180	12	determine	determine	VERB
ajm-1763	180	13	the	the	DET
ajm-1763	180	14	strength	strength	NOUN
ajm-1763	180	15	of	of	ADP
ajm-1763	180	16	the	the	DET
ajm-1763	180	17	associations	association	NOUN
ajm-1763	180	18	following	follow	VERB
ajm-1763	180	19	the	the	DET
ajm-1763	180	20	chisquare	chisquare	NOUN
ajm-1763	180	21	tests	test	NOUN
ajm-1763	180	22	that	that	PRON
ajm-1763	180	23	have	have	AUX
ajm-1763	180	24	determined	determine	VERB
ajm-1763	180	25	statistical	statistical	ADJ
ajm-1763	180	26	significance	significance	NOUN
ajm-1763	180	27	.	.	PUNCT
ajm-1763	181	1	longest	long	ADJ
ajm-1763	181	2	(	(	PUNCT
ajm-1763	181	3	2012	2012	NUM
ajm-1763	181	4	)	)	PUNCT
ajm-1763	181	5	suggests	suggest	VERB
ajm-1763	181	6	the	the	DET
ajm-1763	181	7	strength	strength	NOUN
ajm-1763	181	8	of	of	ADP
ajm-1763	181	9	associations	association	NOUN
ajm-1763	181	10	between	between	ADP
ajm-1763	181	11	two	two	NUM
ajm-1763	181	12	nominal	nominal	ADJ
ajm-1763	181	13	variables	variable	NOUN
ajm-1763	181	14	using	use	VERB
ajm-1763	181	15	the	the	DET
ajm-1763	181	16	absolute	absolute	ADJ
ajm-1763	181	17	value	value	NOUN
ajm-1763	181	18	of	of	ADP
ajm-1763	181	19	the	the	DET
ajm-1763	181	20	cramer	cramer	NOUN
ajm-1763	181	21	's	's	PART
ajm-1763	181	22	v	v	NOUN
ajm-1763	181	23	statistic	statistic	NOUN
ajm-1763	181	24	is	be	AUX
ajm-1763	181	25	:	:	PUNCT
ajm-1763	181	26	.01	.01	NUM
ajm-1763	181	27	to	to	PART
ajm-1763	181	28	.05	.05	NUM
ajm-1763	181	29	negligible	negligible	ADJ
ajm-1763	181	30	,	,	PUNCT
ajm-1763	181	31	.06	.06	NUM
ajm-1763	181	32	to	to	PART
ajm-1763	181	33	.10	.10	NUM
ajm-1763	181	34	small	small	ADJ
ajm-1763	181	35	,	,	PUNCT
ajm-1763	181	36	.11	.11	NUM
ajm-1763	181	37	to	to	PART
ajm-1763	181	38	.15	.15	NUM
ajm-1763	181	39	moderate	moderate	ADJ
ajm-1763	181	40	,	,	PUNCT
ajm-1763	181	41	.16	.16	NUM
ajm-1763	181	42	to	to	PART
ajm-1763	181	43	.25	.25	NUM
ajm-1763	181	44	strong	strong	ADJ
ajm-1763	181	45	,	,	PUNCT
ajm-1763	181	46	and	and	CCONJ
ajm-1763	181	47	over	over	ADP
ajm-1763	181	48	.25	.25	NUM
ajm-1763	181	49	is	be	AUX
ajm-1763	181	50	very	very	ADV
ajm-1763	181	51	strong	strong	ADJ
ajm-1763	181	52	.	.	PUNCT
ajm-1763	182	1	there	there	PRON
ajm-1763	182	2	is	be	VERB
ajm-1763	182	3	a	a	DET
ajm-1763	182	4	negligible	negligible	ADJ
ajm-1763	182	5	association	association	NOUN
ajm-1763	182	6	between	between	ADP
ajm-1763	182	7	goodwill	goodwill	NOUN
ajm-1763	182	8	restatements	restatement	NOUN
ajm-1763	182	9	and	and	CCONJ
ajm-1763	182	10	the	the	DET
ajm-1763	182	11	variables	variable	NOUN
ajm-1763	182	12	manufacturers	manufacturer	NOUN
ajm-1763	182	13	(	(	PUNCT
ajm-1763	182	14	v=.-03	v=.-03	NOUN
ajm-1763	182	15	)	)	PUNCT
ajm-1763	182	16	and	and	CCONJ
ajm-1763	182	17	post	post	VERB
ajm-1763	182	18	141	141	NUM
ajm-1763	182	19	(	(	PUNCT
ajm-1763	182	20	v=.-02	v=.-02	NOUN
ajm-1763	182	21	)	)	PUNCT
ajm-1763	182	22	.	.	PUNCT
ajm-1763	183	1	a	a	DET
ajm-1763	183	2	moderate	moderate	ADJ
ajm-1763	183	3	association	association	NOUN
ajm-1763	183	4	is	be	AUX
ajm-1763	183	5	between	between	ADP
ajm-1763	183	6	restatements	restatement	NOUN
ajm-1763	183	7	and	and	CCONJ
ajm-1763	183	8	bacinv	bacinv	NOUN
ajm-1763	183	9	(	(	PUNCT
ajm-1763	183	10	v=-.13	v=-.13	NUM
ajm-1763	183	11	)	)	PUNCT
ajm-1763	183	12	and	and	CCONJ
ajm-1763	183	13	big4	big4	NOUN
ajm-1763	183	14	(	(	PUNCT
ajm-1763	183	15	v=.12	v=.12	NOUN
ajm-1763	183	16	)	)	PUNCT
ajm-1763	183	17	.	.	PUNCT
ajm-1763	184	1	there	there	PRON
ajm-1763	184	2	are	be	VERB
ajm-1763	184	3	strong	strong	ADJ
ajm-1763	184	4	associations	association	NOUN
ajm-1763	184	5	between	between	ADP
ajm-1763	184	6	goodwill	goodwill	NOUN
ajm-1763	184	7	restatements	restatement	NOUN
ajm-1763	184	8	and	and	CCONJ
ajm-1763	184	9	service	service	NOUN
ajm-1763	184	10	companies	company	NOUN
ajm-1763	184	11	(	(	PUNCT
ajm-1763	184	12	v=.20	v=.20	NOUN
ajm-1763	184	13	)	)	PUNCT
ajm-1763	184	14	and	and	CCONJ
ajm-1763	184	15	post	post	ADJ
ajm-1763	184	16	141r	141r	NOUN
ajm-1763	184	17	(	(	PUNCT
ajm-1763	184	18	v=.16	v=.16	PROPN
ajm-1763	184	19	)	)	PUNCT
ajm-1763	184	20	.	.	PUNCT
ajm-1763	185	1	logistic	logistic	ADJ
ajm-1763	185	2	regression	regression	NOUN
ajm-1763	185	3	table	table	NOUN
ajm-1763	185	4	3	3	NUM
ajm-1763	185	5	illustrates	illustrate	VERB
ajm-1763	185	6	the	the	DET
ajm-1763	185	7	results	result	NOUN
ajm-1763	185	8	of	of	ADP
ajm-1763	185	9	the	the	DET
ajm-1763	185	10	logistic	logistic	ADJ
ajm-1763	185	11	regression	regression	NOUN
ajm-1763	185	12	analysis	analysis	NOUN
ajm-1763	185	13	performed	perform	VERB
ajm-1763	185	14	to	to	PART
ajm-1763	185	15	determine	determine	VERB
ajm-1763	185	16	which	which	PRON
ajm-1763	185	17	variables	variable	NOUN
ajm-1763	185	18	were	be	AUX
ajm-1763	185	19	predictive	predictive	ADJ
ajm-1763	185	20	of	of	ADP
ajm-1763	185	21	a	a	DET
ajm-1763	185	22	goodwill	goodwill	NOUN
ajm-1763	185	23	restatement	restatement	NOUN
ajm-1763	185	24	.	.	PUNCT
ajm-1763	186	1	the	the	DET
ajm-1763	186	2	model	model	NOUN
ajm-1763	186	3	correctly	correctly	ADV
ajm-1763	186	4	classified	classify	VERB
ajm-1763	186	5	78.24	78.24	NUM
ajm-1763	186	6	%	%	NOUN
ajm-1763	186	7	of	of	ADP
ajm-1763	186	8	the	the	DET
ajm-1763	186	9	cases	case	NOUN
ajm-1763	186	10	based	base	VERB
ajm-1763	186	11	on	on	ADP
ajm-1763	186	12	a	a	DET
ajm-1763	186	13	predicted	predict	VERB
ajm-1763	186	14	probability	probability	NOUN
ajm-1763	186	15	outcome	outcome	NOUN
ajm-1763	186	16	of	of	ADP
ajm-1763	186	17	greater	great	ADJ
ajm-1763	186	18	than	than	ADP
ajm-1763	186	19	50	50	NUM
ajm-1763	186	20	%	%	NOUN
ajm-1763	186	21	.	.	PUNCT
ajm-1763	187	1	according	accord	VERB
ajm-1763	187	2	to	to	ADP
ajm-1763	187	3	hilbe	hilbe	NOUN
ajm-1763	187	4	(	(	PUNCT
ajm-1763	187	5	2009	2009	NUM
ajm-1763	187	6	)	)	PUNCT
ajm-1763	187	7	the	the	DET
ajm-1763	187	8	most	most	ADV
ajm-1763	187	9	important	important	ADJ
ajm-1763	187	10	goodness	goodness	NOUN
ajm-1763	187	11	of	of	ADP
ajm-1763	187	12	fit	fit	ADJ
ajm-1763	187	13	statistic	statistic	NOUN
ajm-1763	187	14	for	for	ADP
ajm-1763	187	15	a	a	DET
ajm-1763	187	16	binary	binary	ADJ
ajm-1763	187	17	logistic	logistic	ADJ
ajm-1763	187	18	regression	regression	NOUN
ajm-1763	187	19	is	be	AUX
ajm-1763	187	20	the	the	DET
ajm-1763	187	21	hosmer	hosmer	NOUN
ajm-1763	187	22	-	-	PUNCT
ajm-1763	187	23	lemeshow	lemeshow	NOUN
ajm-1763	187	24	gof	gof	NOUN
ajm-1763	187	25	statistic	statistic	NOUN
ajm-1763	187	26	(	(	PUNCT
ajm-1763	187	27	h	h	NOUN
ajm-1763	187	28	-	-	PUNCT
ajm-1763	187	29	l	l	NOUN
ajm-1763	187	30	gof	gof	NOUN
ajm-1763	187	31	)	)	PUNCT
ajm-1763	187	32	.	.	PUNCT
ajm-1763	188	1	the	the	DET
ajm-1763	188	2	pearson	pearson	PROPN
ajm-1763	188	3	goodness	goodness	PROPN
ajm-1763	188	4	(	(	PUNCT
ajm-1763	188	5	pgof	pgof	NOUN
ajm-1763	188	6	)	)	PUNCT
ajm-1763	188	7	of	of	ADP
ajm-1763	188	8	fit	fit	ADJ
ajm-1763	188	9	test	test	NOUN
ajm-1763	188	10	is	be	AUX
ajm-1763	188	11	also	also	ADV
ajm-1763	188	12	recommended	recommend	VERB
ajm-1763	188	13	by	by	ADP
ajm-1763	188	14	hilbe	hilbe	NOUN
ajm-1763	188	15	(	(	PUNCT
ajm-1763	188	16	2009	2009	NUM
ajm-1763	188	17	)	)	PUNCT
ajm-1763	188	18	.	.	PUNCT
ajm-1763	189	1	values	value	NOUN
ajm-1763	189	2	of	of	ADP
ajm-1763	189	3	p	p	NOUN
ajm-1763	189	4	greater	great	ADJ
ajm-1763	189	5	than	than	ADP
ajm-1763	189	6	.05	.05	NUM
ajm-1763	189	7	indicate	indicate	VERB
ajm-1763	189	8	a	a	DET
ajm-1763	189	9	well	well	ADV
ajm-1763	189	10	-	-	PUNCT
ajm-1763	189	11	fitted	fit	VERB
ajm-1763	189	12	model	model	NOUN
ajm-1763	189	13	for	for	ADP
ajm-1763	189	14	both	both	DET
ajm-1763	189	15	tests	test	NOUN
ajm-1763	189	16	.	.	PUNCT
ajm-1763	190	1	an	an	DET
ajm-1763	190	2	additional	additional	ADJ
ajm-1763	190	3	test	test	NOUN
ajm-1763	190	4	for	for	ADP
ajm-1763	190	5	goodness	goodness	NOUN
ajm-1763	190	6	of	of	ADP
ajm-1763	190	7	fit	fit	NOUN
ajm-1763	190	8	was	be	AUX
ajm-1763	190	9	performed	perform	VERB
ajm-1763	190	10	.	.	PUNCT
ajm-1763	191	1	the	the	DET
ajm-1763	191	2	receiver	receiver	ADJ
ajm-1763	191	3	operator	operator	NOUN
ajm-1763	191	4	characteristic	characteristic	NOUN
ajm-1763	191	5	or	or	CCONJ
ajm-1763	191	6	harrell	harrell	PROPN
ajm-1763	191	7	�	�	PROPN
ajm-1763	191	8	s	s	PART
ajm-1763	191	9	c	c	NOUN
ajm-1763	191	10	statistic	statistic	NOUN
ajm-1763	191	11	was	be	AUX
ajm-1763	191	12	calculated	calculate	VERB
ajm-1763	191	13	at	at	ADP
ajm-1763	191	14	.70	.70	NUM
ajm-1763	191	15	.	.	PUNCT
ajm-1763	192	1	hilbe	hilbe	NOUN
ajm-1763	192	2	(	(	PUNCT
ajm-1763	192	3	2009	2009	NUM
ajm-1763	192	4	)	)	PUNCT
ajm-1763	192	5	suggests	suggest	VERB
ajm-1763	192	6	a	a	DET
ajm-1763	192	7	range	range	NOUN
ajm-1763	192	8	from	from	ADP
ajm-1763	192	9	.6	.6	NUM
ajm-1763	192	10	to	to	ADP
ajm-1763	192	11	.9	.9	NUM
ajm-1763	192	12	indicates	indicate	VERB
ajm-1763	192	13	a	a	DET
ajm-1763	192	14	well	well	ADV
ajm-1763	192	15	-	-	PUNCT
ajm-1763	192	16	fitted	fit	VERB
ajm-1763	192	17	model	model	NOUN
ajm-1763	192	18	.	.	PUNCT
ajm-1763	193	1	the	the	DET
ajm-1763	193	2	h	h	NOUN
ajm-1763	193	3	-	-	PUNCT
ajm-1763	193	4	lgof	lgof	ADJ
ajm-1763	193	5	statistic	statistic	NOUN
ajm-1763	193	6	for	for	ADP
ajm-1763	193	7	10	10	NUM
ajm-1763	193	8	groups	group	NOUN
ajm-1763	193	9	is	be	AUX
ajm-1763	193	10	,	,	PUNCT
ajm-1763	193	11	x2	x2	PROPN
ajm-1763	193	12	(	(	PUNCT
ajm-1763	193	13	432)=11.42	432)=11.42	NUM
ajm-1763	193	14	,	,	PUNCT
ajm-1763	193	15	p=.18	p=.18	VERB
ajm-1763	193	16	.	.	PUNCT
ajm-1763	194	1	hilbe	hilbe	NOUN
ajm-1763	194	2	(	(	PUNCT
ajm-1763	194	3	2009	2009	NUM
ajm-1763	194	4	)	)	PUNCT
ajm-1763	194	5	recommends	recommend	VERB
ajm-1763	194	6	10	10	NUM
ajm-1763	194	7	groups	group	NOUN
ajm-1763	194	8	as	as	ADP
ajm-1763	194	9	the	the	DET
ajm-1763	194	10	optimal	optimal	ADJ
ajm-1763	194	11	categorization	categorization	NOUN
ajm-1763	194	12	for	for	ADP
ajm-1763	194	13	this	this	DET
ajm-1763	194	14	test	test	NOUN
ajm-1763	194	15	.	.	PUNCT
ajm-1763	195	1	the	the	DET
ajm-1763	195	2	pgof	pgof	NOUN
ajm-1763	195	3	statistic	statistic	NOUN
ajm-1763	195	4	is	be	AUX
ajm-1763	195	5	,	,	PUNCT
ajm-1763	195	6	x2	x2	PROPN
ajm-1763	195	7	(	(	PUNCT
ajm-1763	195	8	286)=282.12	286)=282.12	NUM
ajm-1763	195	9	,	,	PUNCT
ajm-1763	195	10	p=.55	p=.55	NOUN
ajm-1763	195	11	.	.	PUNCT
ajm-1763	196	1	both	both	DET
ajm-1763	196	2	statistics	statistic	NOUN
ajm-1763	196	3	indicates	indicate	VERB
ajm-1763	196	4	a	a	DET
ajm-1763	196	5	well	well	ADV
ajm-1763	196	6	-	-	PUNCT
ajm-1763	196	7	fitted	fit	VERB
ajm-1763	196	8	model	model	NOUN
ajm-1763	196	9	.	.	PUNCT
ajm-1763	197	1	marketcap	marketcap	PROPN
ajm-1763	197	2	was	be	AUX
ajm-1763	197	3	the	the	DET
ajm-1763	197	4	only	only	ADJ
ajm-1763	197	5	continuous	continuous	ADJ
ajm-1763	197	6	variable	variable	NOUN
ajm-1763	197	7	in	in	ADP
ajm-1763	197	8	the	the	DET
ajm-1763	197	9	model	model	NOUN
ajm-1763	197	10	.	.	PUNCT
ajm-1763	198	1	logistic	logistic	ADJ
ajm-1763	198	2	models	model	NOUN
ajm-1763	198	3	are	be	AUX
ajm-1763	198	4	actually	actually	ADV
ajm-1763	198	5	non	non	ADJ
ajm-1763	198	6	-	-	ADJ
ajm-1763	198	7	linear	linear	ADJ
ajm-1763	198	8	,	,	PUNCT
ajm-1763	198	9	however	however	ADV
ajm-1763	198	10	,	,	PUNCT
ajm-1763	198	11	by	by	ADP
ajm-1763	198	12	the	the	DET
ajm-1763	198	13	benefit	benefit	NOUN
ajm-1763	198	14	of	of	ADP
ajm-1763	198	15	the	the	DET
ajm-1763	198	16	link	link	NOUN
ajm-1763	198	17	function	function	NOUN
ajm-1763	198	18	become	become	VERB
ajm-1763	198	19	linear	linear	ADJ
ajm-1763	198	20	(	(	PUNCT
ajm-1763	198	21	hilbe	hilbe	NOUN
ajm-1763	198	22	,	,	PUNCT
ajm-1763	198	23	2009	2009	NUM
ajm-1763	198	24	)	)	PUNCT
ajm-1763	198	25	.	.	PUNCT
ajm-1763	199	1	continuous	continuous	ADJ
ajm-1763	199	2	variables	variable	NOUN
ajm-1763	199	3	are	be	AUX
ajm-1763	199	4	tested	test	VERB
ajm-1763	199	5	for	for	ADP
ajm-1763	199	6	the	the	DET
ajm-1763	199	7	assumption	assumption	NOUN
ajm-1763	199	8	of	of	ADP
ajm-1763	199	9	linearity	linearity	NOUN
ajm-1763	199	10	using	use	VERB
ajm-1763	199	11	the	the	DET
ajm-1763	199	12	box	box	NOUN
ajm-1763	199	13	-	-	PUNCT
ajm-1763	199	14	tidwell	tidwell	PROPN
ajm-1763	199	15	test	test	NOUN
ajm-1763	199	16	(	(	PUNCT
ajm-1763	199	17	hilbe	hilbe	NOUN
ajm-1763	199	18	,	,	PUNCT
ajm-1763	199	19	2009	2009	NUM
ajm-1763	199	20	)	)	PUNCT
ajm-1763	199	21	.	.	PUNCT
ajm-1763	200	1	this	this	DET
ajm-1763	200	2	test	test	NOUN
ajm-1763	200	3	is	be	AUX
ajm-1763	200	4	performed	perform	VERB
ajm-1763	200	5	by	by	ADP
ajm-1763	200	6	adding	add	VERB
ajm-1763	200	7	an	an	DET
ajm-1763	200	8	interaction	interaction	NOUN
ajm-1763	200	9	term	term	NOUN
ajm-1763	200	10	of	of	ADP
ajm-1763	200	11	the	the	DET
ajm-1763	200	12	continuous	continuous	ADJ
ajm-1763	200	13	variable	variable	NOUN
ajm-1763	200	14	with	with	ADP
ajm-1763	200	15	its	its	PRON
ajm-1763	200	16	log	log	NOUN
ajm-1763	200	17	transformation	transformation	NOUN
ajm-1763	200	18	and	and	CCONJ
ajm-1763	200	19	includes	include	VERB
ajm-1763	200	20	them	they	PRON
ajm-1763	200	21	in	in	ADP
ajm-1763	200	22	the	the	DET
ajm-1763	200	23	model	model	NOUN
ajm-1763	200	24	.	.	PUNCT
ajm-1763	201	1	if	if	SCONJ
ajm-1763	201	2	both	both	DET
ajm-1763	201	3	terms	term	NOUN
ajm-1763	201	4	are	be	AUX
ajm-1763	201	5	statistically	statistically	ADV
ajm-1763	201	6	significant	significant	ADJ
ajm-1763	201	7	the	the	DET
ajm-1763	201	8	assumption	assumption	NOUN
ajm-1763	201	9	of	of	ADP
ajm-1763	201	10	linearity	linearity	NOUN
ajm-1763	201	11	would	would	AUX
ajm-1763	201	12	be	be	AUX
ajm-1763	201	13	violated	violate	VERB
ajm-1763	201	14	and	and	CCONJ
ajm-1763	201	15	increases	increase	VERB
ajm-1763	201	16	the	the	DET
ajm-1763	201	17	likelihood	likelihood	NOUN
ajm-1763	201	18	of	of	ADP
ajm-1763	201	19	a	a	DET
ajm-1763	201	20	type	type	NOUN
ajm-1763	201	21	ii	ii	NOUN
ajm-1763	201	22	error	error	NOUN
ajm-1763	201	23	.	.	PUNCT
ajm-1763	202	1	both	both	DET
ajm-1763	202	2	variables	variable	NOUN
ajm-1763	202	3	were	be	AUX
ajm-1763	202	4	not	not	PART
ajm-1763	202	5	statistically	statistically	ADV
ajm-1763	202	6	significant	significant	ADJ
ajm-1763	202	7	.	.	PUNCT
ajm-1763	203	1	therefore	therefore	ADV
ajm-1763	203	2	,	,	PUNCT
ajm-1763	203	3	marketcap	marketcap	PROPN
ajm-1763	203	4	meets	meet	VERB
ajm-1763	203	5	the	the	DET
ajm-1763	203	6	assumption	assumption	NOUN
ajm-1763	203	7	of	of	ADP
ajm-1763	203	8	linearity	linearity	NOUN
ajm-1763	203	9	(	(	PUNCT
ajm-1763	203	10	hilbe	hilbe	NOUN
ajm-1763	203	11	,	,	PUNCT
ajm-1763	203	12	2009	2009	NUM
ajm-1763	203	13	)	)	PUNCT
ajm-1763	203	14	.	.	PUNCT
ajm-1763	204	1	the	the	DET
ajm-1763	204	2	model	model	NOUN
ajm-1763	204	3	goodness	goodness	NOUN
ajm-1763	204	4	of	of	ADP
ajm-1763	204	5	fit	fit	NOUN
ajm-1763	204	6	and	and	CCONJ
ajm-1763	204	7	specifications	specification	NOUN
ajm-1763	204	8	are	be	AUX
ajm-1763	204	9	all	all	ADV
ajm-1763	204	10	sound	sound	ADJ
ajm-1763	204	11	.	.	PUNCT
ajm-1763	205	1	four	four	NUM
ajm-1763	205	2	of	of	ADP
ajm-1763	205	3	the	the	DET
ajm-1763	205	4	predictor	predictor	NOUN
ajm-1763	205	5	variables	variable	NOUN
ajm-1763	205	6	were	be	AUX
ajm-1763	205	7	statistically	statistically	ADV
ajm-1763	205	8	significant	significant	ADJ
ajm-1763	205	9	.	.	PUNCT
ajm-1763	206	1	the	the	DET
ajm-1763	206	2	first	first	ADJ
ajm-1763	206	3	statistically	statistically	ADV
ajm-1763	206	4	significant	significant	ADJ
ajm-1763	206	5	predictor	predictor	NOUN
ajm-1763	206	6	variable	variable	NOUN
ajm-1763	206	7	was	be	AUX
ajm-1763	206	8	post	post	NOUN
ajm-1763	206	9	141r	141r	NOUN
ajm-1763	206	10	,	,	PUNCT
ajm-1763	206	11	wald	wald	X
ajm-1763	206	12	(	(	PUNCT
ajm-1763	206	13	1)=	1)=	NUM
ajm-1763	206	14	3.03	3.03	NUM
ajm-1763	206	15	p=.001	p=.001	NOUN
ajm-1763	206	16	.	.	PUNCT
ajm-1763	207	1	the	the	DET
ajm-1763	207	2	odds	odd	NOUN
ajm-1763	207	3	ratio	ratio	NOUN
ajm-1763	207	4	was	be	AUX
ajm-1763	207	5	2.5	2.5	NUM
ajm-1763	207	6	.	.	PUNCT
ajm-1763	208	1	the	the	DET
ajm-1763	208	2	coding	coding	NOUN
ajm-1763	208	3	of	of	ADP
ajm-1763	208	4	the	the	DET
ajm-1763	208	5	predictor	predictor	NOUN
ajm-1763	208	6	variable	variable	NOUN
ajm-1763	208	7	(	(	PUNCT
ajm-1763	208	8	i.e.	i.e.	X
ajm-1763	208	9	0	0	NUM
ajm-1763	208	10	=	=	NOUN
ajm-1763	208	11	before	before	ADP
ajm-1763	208	12	effective	effective	ADJ
ajm-1763	208	13	date	date	NOUN
ajm-1763	208	14	of	of	ADP
ajm-1763	208	15	141r	141r	NOUN
ajm-1763	208	16	,	,	PUNCT
ajm-1763	208	17	and	and	CCONJ
ajm-1763	208	18	1=	1=	NOUN
ajm-1763	208	19	after	after	ADP
ajm-1763	208	20	the	the	DET
ajm-1763	208	21	effect	effect	NOUN
ajm-1763	208	22	date	date	NOUN
ajm-1763	208	23	of	of	ADP
ajm-1763	208	24	141r	141r	NOUN
ajm-1763	208	25	)	)	PUNCT
ajm-1763	208	26	suggested	suggest	VERB
ajm-1763	208	27	that	that	SCONJ
ajm-1763	208	28	a	a	DET
ajm-1763	208	29	restatement	restatement	NOUN
ajm-1763	208	30	due	due	ADP
ajm-1763	208	31	to	to	ADP
ajm-1763	208	32	goodwill	goodwill	NOUN
ajm-1763	208	33	impairment	impairment	NOUN
ajm-1763	208	34	after	after	ADP
ajm-1763	208	35	a	a	DET
ajm-1763	208	36	merger	merger	NOUN
ajm-1763	208	37	or	or	CCONJ
ajm-1763	208	38	acquisition	acquisition	NOUN
ajm-1763	208	39	which	which	PRON
ajm-1763	208	40	occurred	occur	VERB
ajm-1763	208	41	after	after	ADP
ajm-1763	208	42	the	the	DET
ajm-1763	208	43	effective	effective	ADJ
ajm-1763	208	44	date	date	NOUN
ajm-1763	208	45	of	of	ADP
ajm-1763	208	46	141r	141r	NUM
ajm-1763	208	47	(	(	PUNCT
ajm-1763	208	48	december	december	PROPN
ajm-1763	208	49	15	15	NUM
ajm-1763	208	50	,	,	PUNCT
ajm-1763	208	51	2008	2008	NUM
ajm-1763	208	52	)	)	PUNCT
ajm-1763	208	53	was	be	AUX
ajm-1763	208	54	2.5	2.5	NUM
ajm-1763	208	55	times	time	NOUN
ajm-1763	208	56	more	more	ADV
ajm-1763	208	57	likely	likely	ADJ
ajm-1763	208	58	.	.	PUNCT
ajm-1763	209	1	this	this	DET
ajm-1763	209	2	result	result	NOUN
ajm-1763	209	3	was	be	AUX
ajm-1763	209	4	consistent	consistent	ADJ
ajm-1763	209	5	with	with	ADP
ajm-1763	209	6	the	the	DET
ajm-1763	209	7	predicted	predict	VERB
ajm-1763	209	8	direction	direction	NOUN
ajm-1763	209	9	for	for	ADP
ajm-1763	209	10	h3	h3	NOUN
ajm-1763	209	11	.	.	PUNCT
ajm-1763	210	1	the	the	DET
ajm-1763	210	2	second	second	ADJ
ajm-1763	210	3	predictor	predictor	NOUN
ajm-1763	210	4	variable	variable	NOUN
ajm-1763	210	5	,	,	PUNCT
ajm-1763	210	6	bacinv	bacinv	VERB
ajm-1763	210	7	,	,	PUNCT
ajm-1763	210	8	was	be	AUX
ajm-1763	210	9	found	find	VERB
ajm-1763	210	10	to	to	PART
ajm-1763	210	11	be	be	AUX
ajm-1763	210	12	a	a	DET
ajm-1763	210	13	statistically	statistically	ADV
ajm-1763	210	14	significant	significant	ADJ
ajm-1763	210	15	predictor	predictor	NOUN
ajm-1763	210	16	of	of	ADP
ajm-1763	210	17	restatements	restatement	NOUN
ajm-1763	210	18	,	,	PUNCT
ajm-1763	210	19	wald	wald	X
ajm-1763	210	20	(	(	PUNCT
ajm-1763	210	21	1	1	NUM
ajm-1763	210	22	)	)	PUNCT
ajm-1763	210	23	=	=	NOUN
ajm-1763	210	24	-2.43	-2.43	NOUN
ajm-1763	210	25	,	,	PUNCT
ajm-1763	210	26	p	p	X
ajm-1763	210	27	=	=	PROPN
ajm-1763	210	28	.015	.015	NUM
ajm-1763	210	29	.	.	PUNCT
ajm-1763	211	1	the	the	DET
ajm-1763	211	2	odds	odd	NOUN
ajm-1763	211	3	ratio	ratio	NOUN
ajm-1763	211	4	for	for	ADP
ajm-1763	211	5	bacinv	bacinv	NOUN
ajm-1763	211	6	was	be	AUX
ajm-1763	211	7	.489	.489	NUM
ajm-1763	211	8	,	,	PUNCT
ajm-1763	211	9	bearing	bear	VERB
ajm-1763	211	10	in	in	ADP
ajm-1763	211	11	mind	mind	NOUN
ajm-1763	211	12	the	the	DET
ajm-1763	211	13	coding	coding	NOUN
ajm-1763	211	14	of	of	ADP
ajm-1763	211	15	this	this	DET
ajm-1763	211	16	predictor	predictor	NOUN
ajm-1763	211	17	(	(	PUNCT
ajm-1763	211	18	i.e.	i.e.	X
ajm-1763	211	19	0=	0=	X
ajm-1763	211	20	no	no	DET
ajm-1763	211	21	board	board	NOUN
ajm-1763	211	22	and	and	CCONJ
ajm-1763	211	23	audit	audit	NOUN
ajm-1763	211	24	committee	committee	NOUN
ajm-1763	211	25	involvement	involvement	NOUN
ajm-1763	211	26	and	and	CCONJ
ajm-1763	211	27	1=	1=	NUM
ajm-1763	211	28	board	board	NOUN
ajm-1763	211	29	and	and	CCONJ
ajm-1763	211	30	audit	audit	NOUN
ajm-1763	211	31	committee	committee	NOUN
ajm-1763	211	32	involvement	involvement	NOUN
ajm-1763	211	33	)	)	PUNCT
ajm-1763	211	34	.	.	PUNCT
ajm-1763	212	1	this	this	DET
ajm-1763	212	2	finding	finding	NOUN
ajm-1763	212	3	indicated	indicate	VERB
ajm-1763	212	4	that	that	SCONJ
ajm-1763	212	5	board	board	NOUN
ajm-1763	212	6	and	and	CCONJ
ajm-1763	212	7	audit	audit	NOUN
ajm-1763	212	8	committee	committee	NOUN
ajm-1763	212	9	involvement	involvement	NOUN
ajm-1763	212	10	reduced	reduce	VERB
ajm-1763	212	11	the	the	DET
ajm-1763	212	12	odds	odd	NOUN
ajm-1763	212	13	of	of	ADP
ajm-1763	212	14	a	a	DET
ajm-1763	212	15	restatement	restatement	NOUN
ajm-1763	212	16	due	due	ADP
ajm-1763	212	17	to	to	ADP
ajm-1763	212	18	goodwill	goodwill	NOUN
ajm-1763	212	19	impairment	impairment	NOUN
ajm-1763	212	20	by	by	ADP
ajm-1763	212	21	51.1	51.1	NUM
ajm-1763	212	22	%	%	NOUN
ajm-1763	212	23	american	american	PROPN
ajm-1763	212	24	journal	journal	PROPN
ajm-1763	212	25	of	of	ADP
ajm-1763	212	26	management	management	NOUN
ajm-1763	212	27	vol	vol	NOUN
ajm-1763	212	28	.	.	PUNCT
ajm-1763	213	1	17(1	17(1	NUM
ajm-1763	213	2	)	)	PUNCT
ajm-1763	213	3	2017	2017	NUM
ajm-1763	213	4	41	41	NUM
ajm-1763	213	5	the	the	DET
ajm-1763	213	6	third	third	ADJ
ajm-1763	213	7	predictor	predictor	NOUN
ajm-1763	213	8	variable	variable	NOUN
ajm-1763	213	9	that	that	PRON
ajm-1763	213	10	was	be	AUX
ajm-1763	213	11	statistically	statistically	ADV
ajm-1763	213	12	significant	significant	ADJ
ajm-1763	213	13	was	be	AUX
ajm-1763	213	14	for	for	SCONJ
ajm-1763	213	15	a	a	DET
ajm-1763	213	16	company	company	NOUN
ajm-1763	213	17	to	to	PART
ajm-1763	213	18	be	be	AUX
ajm-1763	213	19	in	in	ADP
ajm-1763	213	20	the	the	DET
ajm-1763	213	21	service	service	NOUN
ajm-1763	213	22	industry	industry	NOUN
ajm-1763	213	23	,	,	PUNCT
ajm-1763	213	24	wald	wald	X
ajm-1763	213	25	(	(	PUNCT
ajm-1763	213	26	1	1	NUM
ajm-1763	213	27	)	)	PUNCT
ajm-1763	213	28	=	=	SYM
ajm-1763	213	29	4.21	4.21	NUM
ajm-1763	213	30	,	,	PUNCT
ajm-1763	213	31	p=.001	p=.001	NOUN
ajm-1763	213	32	.	.	PUNCT
ajm-1763	214	1	the	the	DET
ajm-1763	214	2	odds	odd	NOUN
ajm-1763	214	3	ratio	ratio	NOUN
ajm-1763	214	4	for	for	ADP
ajm-1763	214	5	the	the	DET
ajm-1763	214	6	service	service	NOUN
ajm-1763	214	7	variable	variable	NOUN
ajm-1763	214	8	was	be	AUX
ajm-1763	214	9	3.15	3.15	NUM
ajm-1763	214	10	.	.	PUNCT
ajm-1763	215	1	this	this	DET
ajm-1763	215	2	result	result	NOUN
ajm-1763	215	3	signifies	signify	VERB
ajm-1763	215	4	the	the	DET
ajm-1763	215	5	odds	odd	NOUN
ajm-1763	215	6	are	be	AUX
ajm-1763	215	7	3.15	3.15	NUM
ajm-1763	215	8	times	time	NOUN
ajm-1763	215	9	greater	great	ADJ
ajm-1763	215	10	that	that	SCONJ
ajm-1763	215	11	a	a	DET
ajm-1763	215	12	service	service	NOUN
ajm-1763	215	13	company	company	NOUN
ajm-1763	215	14	will	will	AUX
ajm-1763	215	15	have	have	VERB
ajm-1763	215	16	a	a	DET
ajm-1763	215	17	restatement	restatement	NOUN
ajm-1763	215	18	for	for	ADP
ajm-1763	215	19	goodwill	goodwill	NOUN
ajm-1763	215	20	impairment	impairment	NOUN
ajm-1763	215	21	after	after	ADP
ajm-1763	215	22	an	an	DET
ajm-1763	215	23	acquisition	acquisition	NOUN
ajm-1763	215	24	.	.	PUNCT
ajm-1763	216	1	this	this	DET
ajm-1763	216	2	result	result	NOUN
ajm-1763	216	3	proved	prove	VERB
ajm-1763	216	4	to	to	PART
ajm-1763	216	5	be	be	AUX
ajm-1763	216	6	consistent	consistent	ADJ
ajm-1763	216	7	with	with	ADP
ajm-1763	216	8	the	the	DET
ajm-1763	216	9	predicted	predict	VERB
ajm-1763	216	10	direction	direction	NOUN
ajm-1763	216	11	of	of	ADP
ajm-1763	216	12	h5	h5	PROPN
ajm-1763	216	13	.	.	PUNCT
ajm-1763	217	1	the	the	DET
ajm-1763	217	2	final	final	ADJ
ajm-1763	217	3	predictor	predictor	NOUN
ajm-1763	217	4	variable	variable	NOUN
ajm-1763	217	5	that	that	PRON
ajm-1763	217	6	was	be	AUX
ajm-1763	217	7	statistically	statistically	ADV
ajm-1763	217	8	significant	significant	ADJ
ajm-1763	217	9	occurred	occur	VERB
ajm-1763	217	10	when	when	SCONJ
ajm-1763	217	11	a	a	DET
ajm-1763	217	12	big4	big4	NOUN
ajm-1763	217	13	firm	firm	NOUN
ajm-1763	217	14	was	be	AUX
ajm-1763	217	15	involved	involve	VERB
ajm-1763	217	16	in	in	ADP
ajm-1763	217	17	the	the	DET
ajm-1763	217	18	restatement	restatement	NOUN
ajm-1763	218	1	both	both	DET
ajm-1763	218	2	pre	pre	X
ajm-1763	218	3	141r	141r	NOUN
ajm-1763	218	4	and	and	CCONJ
ajm-1763	218	5	post	post	NOUN
ajm-1763	218	6	141r	141r	NOUN
ajm-1763	218	7	,	,	PUNCT
ajm-1763	218	8	wald(1)=	wald(1)=	PROPN
ajm-1763	218	9	-2.28	-2.28	NOUN
ajm-1763	218	10	,	,	PUNCT
ajm-1763	218	11	p	p	X
ajm-1763	218	12	=	=	NOUN
ajm-1763	218	13	.028	.028	NUM
ajm-1763	218	14	.	.	PUNCT
ajm-1763	219	1	the	the	DET
ajm-1763	219	2	odds	odd	NOUN
ajm-1763	219	3	ratio	ratio	NOUN
ajm-1763	219	4	was	be	AUX
ajm-1763	219	5	.531	.531	NUM
ajm-1763	219	6	(	(	PUNCT
ajm-1763	219	7	based	base	VERB
ajm-1763	219	8	on	on	ADP
ajm-1763	219	9	the	the	DET
ajm-1763	219	10	coding	code	VERB
ajm-1763	219	11	0	0	PUNCT
ajm-1763	219	12	=	=	NOUN
ajm-1763	219	13	big4	big4	NOUN
ajm-1763	219	14	not	not	PART
ajm-1763	219	15	involved	involve	VERB
ajm-1763	219	16	in	in	ADP
ajm-1763	219	17	the	the	DET
ajm-1763	219	18	restatement	restatement	NOUN
ajm-1763	219	19	process	process	NOUN
ajm-1763	219	20	and	and	CCONJ
ajm-1763	219	21	1	1	NUM
ajm-1763	219	22	if	if	SCONJ
ajm-1763	219	23	they	they	PRON
ajm-1763	219	24	were	be	AUX
ajm-1763	219	25	)	)	PUNCT
ajm-1763	219	26	.	.	PUNCT
ajm-1763	220	1	this	this	PRON
ajm-1763	220	2	implies	imply	VERB
ajm-1763	220	3	the	the	DET
ajm-1763	220	4	odds	odd	NOUN
ajm-1763	220	5	were	be	AUX
ajm-1763	220	6	reduced	reduce	VERB
ajm-1763	220	7	by	by	ADP
ajm-1763	220	8	46.9	46.9	NUM
ajm-1763	220	9	%	%	NOUN
ajm-1763	220	10	when	when	SCONJ
ajm-1763	220	11	a	a	DET
ajm-1763	220	12	big	big	ADJ
ajm-1763	220	13	4	4	NUM
ajm-1763	220	14	firm	firm	NOUN
ajm-1763	220	15	was	be	AUX
ajm-1763	220	16	involved	involve	VERB
ajm-1763	220	17	post	post	NOUN
ajm-1763	220	18	141r	141r	NOUN
ajm-1763	220	19	.	.	PUNCT
ajm-1763	221	1	this	this	DET
ajm-1763	221	2	result	result	NOUN
ajm-1763	221	3	was	be	AUX
ajm-1763	221	4	consistent	consistent	ADJ
ajm-1763	221	5	with	with	ADP
ajm-1763	221	6	the	the	DET
ajm-1763	221	7	predicted	predict	VERB
ajm-1763	221	8	direction	direction	NOUN
ajm-1763	221	9	of	of	ADP
ajm-1763	221	10	h6	h6	PROPN
ajm-1763	221	11	.	.	PUNCT
ajm-1763	222	1	there	there	PRON
ajm-1763	222	2	were	be	VERB
ajm-1763	222	3	three	three	NUM
ajm-1763	222	4	variables	variable	NOUN
ajm-1763	222	5	not	not	PART
ajm-1763	222	6	statistically	statistically	ADV
ajm-1763	222	7	significant	significant	ADJ
ajm-1763	222	8	,	,	PUNCT
ajm-1763	222	9	marketcap	marketcap	NOUN
ajm-1763	222	10	,	,	PUNCT
ajm-1763	222	11	manufacturer	manufacturer	NOUN
ajm-1763	222	12	,	,	PUNCT
ajm-1763	222	13	and	and	CCONJ
ajm-1763	222	14	post141	post141	PROPN
ajm-1763	222	15	.	.	PUNCT
ajm-1763	223	1	the	the	DET
ajm-1763	223	2	result	result	NOUN
ajm-1763	223	3	is	be	AUX
ajm-1763	223	4	also	also	ADV
ajm-1763	223	5	consistent	consistent	ADJ
ajm-1763	223	6	with	with	ADP
ajm-1763	223	7	the	the	DET
ajm-1763	223	8	predicted	predict	VERB
ajm-1763	223	9	direction	direction	NOUN
ajm-1763	223	10	of	of	ADP
ajm-1763	223	11	h1	h1	PROPN
ajm-1763	223	12	h5	h5	PROPN
ajm-1763	223	13	.	.	PUNCT
ajm-1763	224	1	greene	greene	PROPN
ajm-1763	224	2	(	(	PUNCT
ajm-1763	224	3	2003	2003	NUM
ajm-1763	224	4	)	)	PUNCT
ajm-1763	224	5	recommends	recommend	VERB
ajm-1763	224	6	when	when	SCONJ
ajm-1763	224	7	at	at	ADV
ajm-1763	224	8	least	least	ADV
ajm-1763	224	9	one	one	NUM
ajm-1763	224	10	continuous	continuous	ADJ
ajm-1763	224	11	variable	variable	NOUN
ajm-1763	224	12	is	be	AUX
ajm-1763	224	13	included	include	VERB
ajm-1763	224	14	in	in	ADP
ajm-1763	224	15	a	a	DET
ajm-1763	224	16	logistic	logistic	ADJ
ajm-1763	224	17	regression	regression	NOUN
ajm-1763	224	18	model	model	NOUN
ajm-1763	224	19	the	the	DET
ajm-1763	224	20	probability	probability	NOUN
ajm-1763	224	21	density	density	NOUN
ajm-1763	224	22	function	function	NOUN
ajm-1763	224	23	should	should	AUX
ajm-1763	224	24	be	be	AUX
ajm-1763	224	25	analyzed	analyze	VERB
ajm-1763	224	26	at	at	ADP
ajm-1763	224	27	the	the	DET
ajm-1763	224	28	means	mean	NOUN
ajm-1763	224	29	of	of	ADP
ajm-1763	224	30	the	the	DET
ajm-1763	224	31	independent	independent	ADJ
ajm-1763	224	32	variables	variable	NOUN
ajm-1763	224	33	.	.	PUNCT
ajm-1763	225	1	the	the	DET
ajm-1763	225	2	marginal	marginal	ADJ
ajm-1763	225	3	effects	effect	NOUN
ajm-1763	225	4	(	(	PUNCT
ajm-1763	225	5	f(b	f(b	PROPN
ajm-1763	225	6	�	�	X
ajm-1763	225	7	x	x	NOUN
ajm-1763	225	8	)	)	PUNCT
ajm-1763	225	9	)	)	PUNCT
ajm-1763	225	10	for	for	ADP
ajm-1763	225	11	the	the	DET
ajm-1763	225	12	model	model	NOUN
ajm-1763	225	13	were	be	AUX
ajm-1763	225	14	.20	.20	NUM
ajm-1763	225	15	.	.	PUNCT
ajm-1763	226	1	discussion	discussion	NOUN
ajm-1763	226	2	merle	merle	PROPN
ajm-1763	226	3	et	et	PROPN
ajm-1763	226	4	al	al	PROPN
ajm-1763	226	5	.	.	PROPN
ajm-1763	226	6	(	(	PUNCT
ajm-1763	226	7	2012	2012	NUM
ajm-1763	226	8	)	)	PUNCT
ajm-1763	226	9	and	and	CCONJ
ajm-1763	226	10	cai	cai	PROPN
ajm-1763	226	11	et	et	PROPN
ajm-1763	226	12	al	al	PROPN
ajm-1763	226	13	.	.	PROPN
ajm-1763	227	1	(	(	PUNCT
ajm-1763	227	2	2015	2015	NUM
ajm-1763	227	3	)	)	PUNCT
ajm-1763	227	4	suggested	suggest	VERB
ajm-1763	227	5	that	that	SCONJ
ajm-1763	227	6	future	future	ADJ
ajm-1763	227	7	research	research	NOUN
ajm-1763	227	8	on	on	ADP
ajm-1763	227	9	goodwill	goodwill	NOUN
ajm-1763	227	10	restatements	restatement	NOUN
ajm-1763	227	11	in	in	ADP
ajm-1763	227	12	mergers	merger	NOUN
ajm-1763	227	13	and	and	CCONJ
ajm-1763	227	14	acquisitions	acquisition	NOUN
ajm-1763	227	15	should	should	AUX
ajm-1763	227	16	identify	identify	VERB
ajm-1763	227	17	relevant	relevant	ADJ
ajm-1763	227	18	risk	risk	NOUN
ajm-1763	227	19	factors	factor	NOUN
ajm-1763	227	20	to	to	PART
ajm-1763	227	21	assist	assist	VERB
ajm-1763	227	22	auditors	auditor	NOUN
ajm-1763	227	23	in	in	ADP
ajm-1763	227	24	the	the	DET
ajm-1763	227	25	risk	risk	NOUN
ajm-1763	227	26	assessment	assessment	NOUN
ajm-1763	227	27	process	process	NOUN
ajm-1763	227	28	.	.	PUNCT
ajm-1763	228	1	fair	fair	ADJ
ajm-1763	228	2	value	value	NOUN
ajm-1763	228	3	accounting	accounting	NOUN
ajm-1763	228	4	and	and	CCONJ
ajm-1763	228	5	goodwill	goodwill	NOUN
ajm-1763	228	6	impairment	impairment	NOUN
ajm-1763	228	7	have	have	AUX
ajm-1763	228	8	been	be	AUX
ajm-1763	228	9	quite	quite	ADV
ajm-1763	228	10	controversial	controversial	ADJ
ajm-1763	228	11	for	for	ADP
ajm-1763	228	12	many	many	ADJ
ajm-1763	228	13	years	year	NOUN
ajm-1763	228	14	.	.	PUNCT
ajm-1763	229	1	both	both	DET
ajm-1763	229	2	practitioners	practitioner	NOUN
ajm-1763	229	3	and	and	CCONJ
ajm-1763	229	4	academics	academic	NOUN
ajm-1763	229	5	have	have	AUX
ajm-1763	229	6	been	be	AUX
ajm-1763	229	7	debating	debate	VERB
ajm-1763	229	8	whether	whether	SCONJ
ajm-1763	229	9	the	the	DET
ajm-1763	229	10	discretionary	discretionary	ADJ
ajm-1763	229	11	decisions	decision	NOUN
ajm-1763	229	12	made	make	VERB
ajm-1763	229	13	by	by	ADP
ajm-1763	229	14	managers	manager	NOUN
ajm-1763	229	15	in	in	ADP
ajm-1763	229	16	the	the	DET
ajm-1763	229	17	use	use	NOUN
ajm-1763	229	18	of	of	ADP
ajm-1763	229	19	fair	fair	ADJ
ajm-1763	229	20	value	value	NOUN
ajm-1763	229	21	accounting	account	VERB
ajm-1763	229	22	for	for	ADP
ajm-1763	229	23	financial	financial	ADJ
ajm-1763	229	24	reporting	reporting	NOUN
ajm-1763	229	25	purposes	purpose	NOUN
ajm-1763	229	26	have	have	AUX
ajm-1763	229	27	been	be	AUX
ajm-1763	229	28	detrimental	detrimental	ADJ
ajm-1763	229	29	to	to	ADP
ajm-1763	229	30	the	the	DET
ajm-1763	229	31	accuracy	accuracy	NOUN
ajm-1763	229	32	and	and	CCONJ
ajm-1763	229	33	reliability	reliability	NOUN
ajm-1763	229	34	of	of	ADP
ajm-1763	229	35	financial	financial	ADJ
ajm-1763	229	36	statements	statement	NOUN
ajm-1763	229	37	for	for	ADP
ajm-1763	229	38	the	the	DET
ajm-1763	229	39	last	last	ADJ
ajm-1763	229	40	15	15	NUM
ajm-1763	229	41	years	year	NOUN
ajm-1763	229	42	.	.	PUNCT
ajm-1763	230	1	we	we	PRON
ajm-1763	230	2	tested	test	VERB
ajm-1763	230	3	7	7	NUM
ajm-1763	230	4	different	different	ADJ
ajm-1763	230	5	predictor	predictor	NOUN
ajm-1763	230	6	variables	variable	NOUN
ajm-1763	230	7	using	use	VERB
ajm-1763	230	8	a	a	DET
ajm-1763	230	9	logistic	logistic	ADJ
ajm-1763	230	10	regression	regression	NOUN
ajm-1763	230	11	model	model	NOUN
ajm-1763	230	12	to	to	PART
ajm-1763	230	13	assess	assess	VERB
ajm-1763	230	14	the	the	DET
ajm-1763	230	15	relative	relative	ADJ
ajm-1763	230	16	riskiness	riskiness	NOUN
ajm-1763	230	17	of	of	ADP
ajm-1763	230	18	these	these	DET
ajm-1763	230	19	measures	measure	NOUN
ajm-1763	230	20	as	as	ADP
ajm-1763	230	21	a	a	DET
ajm-1763	230	22	predictor	predictor	NOUN
ajm-1763	230	23	of	of	ADP
ajm-1763	230	24	post	post	ADJ
ajm-1763	230	25	-	-	ADJ
ajm-1763	230	26	merger	merger	ADJ
ajm-1763	230	27	and	and	CCONJ
ajm-1763	230	28	acquisition	acquisition	NOUN
ajm-1763	230	29	goodwill	goodwill	NOUN
ajm-1763	230	30	impairment	impairment	NOUN
ajm-1763	230	31	.	.	PUNCT
ajm-1763	231	1	our	our	PRON
ajm-1763	231	2	findings	finding	NOUN
ajm-1763	231	3	provide	provide	VERB
ajm-1763	231	4	evidence	evidence	NOUN
ajm-1763	231	5	that	that	SCONJ
ajm-1763	231	6	the	the	DET
ajm-1763	231	7	odds	odd	NOUN
ajm-1763	231	8	of	of	ADP
ajm-1763	231	9	goodwill	goodwill	NOUN
ajm-1763	231	10	restatements	restatement	NOUN
ajm-1763	231	11	are	be	AUX
ajm-1763	231	12	a	a	DET
ajm-1763	231	13	function	function	NOUN
ajm-1763	231	14	of	of	ADP
ajm-1763	231	15	certain	certain	ADJ
ajm-1763	231	16	specific	specific	ADJ
ajm-1763	231	17	risk	risk	NOUN
ajm-1763	231	18	hazards	hazard	NOUN
ajm-1763	231	19	.	.	PUNCT
ajm-1763	232	1	specifically	specifically	ADV
ajm-1763	232	2	,	,	PUNCT
ajm-1763	232	3	the	the	DET
ajm-1763	232	4	risk	risk	NOUN
ajm-1763	232	5	factors	factor	VERB
ajm-1763	232	6	that	that	PRON
ajm-1763	232	7	we	we	PRON
ajm-1763	232	8	tested	test	VERB
ajm-1763	232	9	were	be	AUX
ajm-1763	232	10	:	:	PUNCT
ajm-1763	232	11	whether	whether	SCONJ
ajm-1763	232	12	the	the	DET
ajm-1763	232	13	board	board	NOUN
ajm-1763	232	14	of	of	ADP
ajm-1763	232	15	directors	director	NOUN
ajm-1763	232	16	and	and	CCONJ
ajm-1763	232	17	audit	audit	NOUN
ajm-1763	232	18	committee	committee	NOUN
ajm-1763	232	19	participated	participate	VERB
ajm-1763	232	20	in	in	ADP
ajm-1763	232	21	the	the	DET
ajm-1763	232	22	restatement	restatement	NOUN
ajm-1763	232	23	of	of	ADP
ajm-1763	232	24	assets	asset	NOUN
ajm-1763	232	25	,	,	PUNCT
ajm-1763	232	26	whether	whether	SCONJ
ajm-1763	232	27	size	size	NOUN
ajm-1763	232	28	as	as	SCONJ
ajm-1763	232	29	measured	measure	VERB
ajm-1763	232	30	by	by	ADP
ajm-1763	232	31	market	market	NOUN
ajm-1763	232	32	capitalization	capitalization	NOUN
ajm-1763	232	33	mattered	matter	VERB
ajm-1763	232	34	,	,	PUNCT
ajm-1763	232	35	whether	whether	SCONJ
ajm-1763	232	36	the	the	DET
ajm-1763	232	37	company	company	NOUN
ajm-1763	232	38	was	be	AUX
ajm-1763	232	39	a	a	DET
ajm-1763	232	40	manufacturer	manufacturer	NOUN
ajm-1763	232	41	or	or	CCONJ
ajm-1763	232	42	service	service	NOUN
ajm-1763	232	43	company	company	NOUN
ajm-1763	232	44	mattered	matter	VERB
ajm-1763	232	45	,	,	PUNCT
ajm-1763	232	46	whether	whether	SCONJ
ajm-1763	232	47	a	a	DET
ajm-1763	232	48	big	big	ADJ
ajm-1763	232	49	4	4	NUM
ajm-1763	232	50	auditor	auditor	NOUN
ajm-1763	232	51	was	be	AUX
ajm-1763	232	52	involved	involve	VERB
ajm-1763	232	53	in	in	ADP
ajm-1763	232	54	the	the	DET
ajm-1763	232	55	restatement	restatement	NOUN
ajm-1763	232	56	process	process	NOUN
ajm-1763	232	57	mattered	matter	VERB
ajm-1763	232	58	and	and	CCONJ
ajm-1763	232	59	whether	whether	SCONJ
ajm-1763	232	60	the	the	DET
ajm-1763	232	61	restatement	restatement	NOUN
ajm-1763	232	62	of	of	ADP
ajm-1763	232	63	assets	asset	NOUN
ajm-1763	232	64	due	due	ADJ
ajm-1763	232	65	to	to	ADP
ajm-1763	232	66	goodwill	goodwill	NOUN
ajm-1763	232	67	impairment	impairment	NOUN
ajm-1763	232	68	occurred	occur	VERB
ajm-1763	232	69	before	before	ADP
ajm-1763	232	70	or	or	CCONJ
ajm-1763	232	71	after	after	ADP
ajm-1763	232	72	the	the	DET
ajm-1763	232	73	implementation	implementation	NOUN
ajm-1763	232	74	of	of	ADP
ajm-1763	232	75	sfas	sfas	NOUN
ajm-1763	232	76	141(r	141(r	NOUN
ajm-1763	232	77	)	)	PUNCT
ajm-1763	232	78	mattered	matter	VERB
ajm-1763	232	79	.	.	PUNCT
ajm-1763	233	1	we	we	PRON
ajm-1763	233	2	found	find	VERB
ajm-1763	233	3	support	support	NOUN
ajm-1763	233	4	for	for	ADP
ajm-1763	233	5	four	four	NUM
ajm-1763	233	6	of	of	ADP
ajm-1763	233	7	the	the	DET
ajm-1763	233	8	seven	seven	NUM
ajm-1763	233	9	predictor	predictor	NOUN
ajm-1763	233	10	variables	variable	NOUN
ajm-1763	233	11	tested	test	VERB
ajm-1763	233	12	.	.	PUNCT
ajm-1763	234	1	the	the	DET
ajm-1763	234	2	predictor	predictor	NOUN
ajm-1763	234	3	variables	variable	VERB
ajm-1763	234	4	:	:	PUNCT
ajm-1763	234	5	post	post	NOUN
ajm-1763	234	6	141r	141r	NOUN
ajm-1763	234	7	(	(	PUNCT
ajm-1763	234	8	x3	x3	ADJ
ajm-1763	234	9	)	)	PUNCT
ajm-1763	234	10	,	,	PUNCT
ajm-1763	234	11	bacinv	bacinv	NOUN
ajm-1763	234	12	(	(	PUNCT
ajm-1763	234	13	x4	x4	PROPN
ajm-1763	234	14	)	)	PUNCT
ajm-1763	234	15	,	,	PUNCT
ajm-1763	234	16	service	service	NOUN
ajm-1763	234	17	industry	industry	NOUN
ajm-1763	234	18	(	(	PUNCT
ajm-1763	234	19	x5	x5	PROPN
ajm-1763	234	20	)	)	PUNCT
ajm-1763	234	21	and	and	CCONJ
ajm-1763	234	22	big4	big4	NOUN
ajm-1763	234	23	(	(	PUNCT
ajm-1763	234	24	x7	x7	NOUN
ajm-1763	234	25	)	)	PUNCT
ajm-1763	234	26	were	be	AUX
ajm-1763	234	27	found	find	VERB
ajm-1763	234	28	to	to	PART
ajm-1763	234	29	be	be	AUX
ajm-1763	234	30	statistically	statistically	ADV
ajm-1763	234	31	significant	significant	ADJ
ajm-1763	234	32	indicators	indicator	NOUN
ajm-1763	234	33	of	of	ADP
ajm-1763	234	34	risk	risk	NOUN
ajm-1763	234	35	hazards	hazard	NOUN
ajm-1763	234	36	for	for	ADP
ajm-1763	234	37	auditors	auditor	NOUN
ajm-1763	234	38	after	after	SCONJ
ajm-1763	234	39	a	a	DET
ajm-1763	234	40	merger	merger	NOUN
ajm-1763	234	41	or	or	CCONJ
ajm-1763	234	42	acquisition	acquisition	NOUN
ajm-1763	234	43	occurred	occur	VERB
ajm-1763	234	44	.	.	PUNCT
ajm-1763	235	1	these	these	DET
ajm-1763	235	2	risk	risk	NOUN
ajm-1763	235	3	factors	factor	NOUN
ajm-1763	235	4	proved	prove	VERB
ajm-1763	235	5	important	important	ADJ
ajm-1763	235	6	items	item	NOUN
ajm-1763	235	7	to	to	PART
ajm-1763	235	8	consider	consider	VERB
ajm-1763	235	9	when	when	SCONJ
ajm-1763	235	10	a	a	DET
ajm-1763	235	11	firm	firm	NOUN
ajm-1763	235	12	restated	restate	VERB
ajm-1763	235	13	its	its	PRON
ajm-1763	235	14	assets	asset	NOUN
ajm-1763	235	15	due	due	ADP
ajm-1763	235	16	to	to	ADP
ajm-1763	235	17	goodwill	goodwill	NOUN
ajm-1763	235	18	impairment	impairment	NOUN
ajm-1763	235	19	.	.	PUNCT
ajm-1763	236	1	auditors	auditor	NOUN
ajm-1763	236	2	and	and	CCONJ
ajm-1763	236	3	investment	investment	NOUN
ajm-1763	236	4	bankers	banker	NOUN
ajm-1763	236	5	will	will	AUX
ajm-1763	236	6	find	find	VERB
ajm-1763	236	7	these	these	DET
ajm-1763	236	8	results	result	NOUN
ajm-1763	236	9	useful	useful	ADJ
ajm-1763	236	10	in	in	ADP
ajm-1763	236	11	the	the	DET
ajm-1763	236	12	context	context	NOUN
ajm-1763	236	13	of	of	ADP
ajm-1763	236	14	a	a	DET
ajm-1763	236	15	merger	merger	NOUN
ajm-1763	236	16	and	and	CCONJ
ajm-1763	236	17	acquisition	acquisition	NOUN
ajm-1763	236	18	.	.	PUNCT
ajm-1763	237	1	we	we	PRON
ajm-1763	237	2	did	do	AUX
ajm-1763	237	3	not	not	PART
ajm-1763	237	4	,	,	PUNCT
ajm-1763	237	5	however	however	ADV
ajm-1763	237	6	,	,	PUNCT
ajm-1763	237	7	find	find	VERB
ajm-1763	237	8	support	support	NOUN
ajm-1763	237	9	for	for	ADP
ajm-1763	237	10	three	three	NUM
ajm-1763	237	11	of	of	ADP
ajm-1763	237	12	the	the	DET
ajm-1763	237	13	seven	seven	NUM
ajm-1763	237	14	predictor	predictor	NOUN
ajm-1763	237	15	variables	variable	NOUN
ajm-1763	237	16	we	we	PRON
ajm-1763	237	17	tested	test	VERB
ajm-1763	237	18	.	.	PUNCT
ajm-1763	238	1	the	the	DET
ajm-1763	238	2	predictor	predictor	NOUN
ajm-1763	238	3	variables	variable	VERB
ajm-1763	238	4	:	:	PUNCT
ajm-1763	239	1	dollarmarketcap	dollarmarketcap	NOUN
ajm-1763	239	2	(	(	PUNCT
ajm-1763	239	3	x1	x1	PROPN
ajm-1763	239	4	)	)	PUNCT
ajm-1763	239	5	,	,	PUNCT
ajm-1763	239	6	pre141r	pre141r	PROPN
ajm-1763	239	7	(	(	PUNCT
ajm-1763	239	8	x2	x2	NOUN
ajm-1763	239	9	)	)	PUNCT
ajm-1763	239	10	and	and	CCONJ
ajm-1763	239	11	manufacturer	manufacturer	NOUN
ajm-1763	239	12	(	(	PUNCT
ajm-1763	239	13	x6	x6	PROPN
ajm-1763	239	14	)	)	PUNCT
ajm-1763	239	15	did	do	AUX
ajm-1763	239	16	not	not	PART
ajm-1763	239	17	provide	provide	VERB
ajm-1763	239	18	any	any	DET
ajm-1763	239	19	statistical	statistical	ADJ
ajm-1763	239	20	evidence	evidence	NOUN
ajm-1763	239	21	of	of	ADP
ajm-1763	239	22	providing	provide	VERB
ajm-1763	239	23	auditors	auditor	NOUN
ajm-1763	239	24	with	with	ADP
ajm-1763	239	25	an	an	DET
ajm-1763	239	26	indication	indication	NOUN
ajm-1763	239	27	of	of	ADP
ajm-1763	239	28	risk	risk	NOUN
ajm-1763	239	29	hazards	hazard	NOUN
ajm-1763	239	30	after	after	SCONJ
ajm-1763	239	31	a	a	DET
ajm-1763	239	32	merger	merger	NOUN
ajm-1763	239	33	or	or	CCONJ
ajm-1763	239	34	acquisition	acquisition	NOUN
ajm-1763	239	35	occurred	occur	VERB
ajm-1763	239	36	.	.	PUNCT
ajm-1763	240	1	they	they	PRON
ajm-1763	240	2	did	do	AUX
ajm-1763	240	3	not	not	PART
ajm-1763	240	4	prove	prove	VERB
ajm-1763	240	5	to	to	PART
ajm-1763	240	6	be	be	AUX
ajm-1763	240	7	reliable	reliable	ADJ
ajm-1763	240	8	indicators	indicator	NOUN
ajm-1763	240	9	of	of	ADP
ajm-1763	240	10	the	the	DET
ajm-1763	240	11	likelihood	likelihood	NOUN
ajm-1763	240	12	of	of	ADP
ajm-1763	240	13	financial	financial	ADJ
ajm-1763	240	14	restatements	restatement	NOUN
ajm-1763	240	15	due	due	ADP
ajm-1763	240	16	to	to	ADP
ajm-1763	240	17	goodwill	goodwill	NOUN
ajm-1763	240	18	impairment	impairment	NOUN
ajm-1763	240	19	after	after	SCONJ
ajm-1763	240	20	a	a	DET
ajm-1763	240	21	merger	merger	NOUN
ajm-1763	240	22	or	or	CCONJ
ajm-1763	240	23	acquisition	acquisition	NOUN
ajm-1763	240	24	occurred	occur	VERB
ajm-1763	240	25	.	.	PUNCT
ajm-1763	241	1	it	it	PRON
ajm-1763	241	2	appears	appear	VERB
ajm-1763	241	3	that	that	SCONJ
ajm-1763	241	4	company	company	NOUN
ajm-1763	241	5	size	size	NOUN
ajm-1763	241	6	,	,	PUNCT
ajm-1763	241	7	based	base	VERB
ajm-1763	241	8	on	on	ADP
ajm-1763	241	9	dollar	dollar	NOUN
ajm-1763	241	10	market	market	NOUN
ajm-1763	241	11	capitalization	capitalization	NOUN
ajm-1763	241	12	,	,	PUNCT
ajm-1763	241	13	did	do	AUX
ajm-1763	241	14	not	not	PART
ajm-1763	241	15	matter	matter	VERB
ajm-1763	241	16	.	.	PUNCT
ajm-1763	242	1	this	this	DET
ajm-1763	242	2	finding	finding	NOUN
ajm-1763	242	3	ran	run	VERB
ajm-1763	242	4	counterintuitive	counterintuitive	ADJ
ajm-1763	242	5	to	to	ADP
ajm-1763	242	6	anecdotal	anecdotal	ADJ
ajm-1763	242	7	expectations	expectation	NOUN
ajm-1763	242	8	,	,	PUNCT
ajm-1763	242	9	in	in	SCONJ
ajm-1763	242	10	that	that	SCONJ
ajm-1763	242	11	most	most	ADJ
ajm-1763	242	12	practitioners	practitioner	NOUN
ajm-1763	242	13	believe	believe	VERB
ajm-1763	242	14	that	that	SCONJ
ajm-1763	242	15	the	the	DET
ajm-1763	242	16	managers	manager	NOUN
ajm-1763	242	17	of	of	ADP
ajm-1763	242	18	smaller	small	ADJ
ajm-1763	242	19	companies	company	NOUN
ajm-1763	242	20	would	would	AUX
ajm-1763	242	21	have	have	VERB
ajm-1763	242	22	greater	great	ADJ
ajm-1763	242	23	incentive(s	incentive(s	NOUN
ajm-1763	242	24	)	)	PUNCT
ajm-1763	242	25	,	,	PUNCT
ajm-1763	242	26	or	or	CCONJ
ajm-1763	242	27	would	would	AUX
ajm-1763	242	28	believe	believe	VERB
ajm-1763	242	29	that	that	SCONJ
ajm-1763	242	30	they	they	PRON
ajm-1763	242	31	would	would	AUX
ajm-1763	242	32	be	be	AUX
ajm-1763	242	33	less	less	ADV
ajm-1763	242	34	likely	likely	ADJ
ajm-1763	242	35	to	to	PART
ajm-1763	242	36	be	be	AUX
ajm-1763	242	37	�	�	PROPN
ajm-1763	242	38	caught	catch	VERB
ajm-1763	242	39	�	�	PROPN
ajm-1763	242	40	being	be	AUX
ajm-1763	242	41	overly	overly	ADV
ajm-1763	242	42	aggressive	aggressive	ADJ
ajm-1763	242	43	in	in	ADP
ajm-1763	242	44	their	their	PRON
ajm-1763	242	45	purchase	purchase	NOUN
ajm-1763	242	46	price	price	NOUN
ajm-1763	242	47	allocations	allocation	NOUN
ajm-1763	242	48	of	of	ADP
ajm-1763	242	49	the	the	DET
ajm-1763	242	50	companies	company	NOUN
ajm-1763	242	51	�	�	PROPN
ajm-1763	242	52	assets	asset	NOUN
ajm-1763	242	53	of	of	ADP
ajm-1763	242	54	the	the	DET
ajm-1763	242	55	firms	firm	NOUN
ajm-1763	242	56	that	that	PRON
ajm-1763	242	57	they	they	PRON
ajm-1763	242	58	had	have	AUX
ajm-1763	242	59	acquired	acquire	VERB
ajm-1763	242	60	(	(	PUNCT
ajm-1763	242	61	andrews	andrews	PROPN
ajm-1763	242	62	,	,	PUNCT
ajm-1763	242	63	et	et	PROPN
ajm-1763	242	64	.	.	PUNCT
ajm-1763	243	1	al	al	PROPN
ajm-1763	243	2	.	.	PROPN
ajm-1763	243	3	,	,	PUNCT
ajm-1763	243	4	2009	2009	NUM
ajm-1763	243	5	)	)	PUNCT
ajm-1763	243	6	post	post	NOUN
ajm-1763	243	7	141	141	NUM
ajm-1763	243	8	also	also	ADV
ajm-1763	243	9	did	do	AUX
ajm-1763	243	10	not	not	PART
ajm-1763	243	11	serve	serve	VERB
ajm-1763	243	12	as	as	ADP
ajm-1763	243	13	a	a	DET
ajm-1763	243	14	proxy	proxy	NOUN
ajm-1763	243	15	for	for	ADP
ajm-1763	243	16	the	the	DET
ajm-1763	243	17	likelihood	likelihood	NOUN
ajm-1763	243	18	of	of	ADP
ajm-1763	243	19	a	a	DET
ajm-1763	243	20	restatement	restatement	NOUN
ajm-1763	243	21	taking	take	VERB
ajm-1763	243	22	place	place	NOUN
ajm-1763	243	23	due	due	ADP
ajm-1763	243	24	to	to	ADP
ajm-1763	243	25	goodwill	goodwill	NOUN
ajm-1763	243	26	impairment	impairment	NOUN
ajm-1763	243	27	prior	prior	ADV
ajm-1763	243	28	to	to	ADP
ajm-1763	243	29	the	the	DET
ajm-1763	243	30	effective	effective	ADJ
ajm-1763	243	31	date	date	NOUN
ajm-1763	243	32	for	for	ADP
ajm-1763	243	33	141r	141r	NOUN
ajm-1763	243	34	.	.	PUNCT
ajm-1763	244	1	these	these	DET
ajm-1763	244	2	finding	find	VERB
ajm-1763	244	3	points	point	NOUN
ajm-1763	244	4	to	to	ADP
ajm-1763	244	5	the	the	DET
ajm-1763	244	6	improvement	improvement	NOUN
ajm-1763	244	7	of	of	ADP
ajm-1763	244	8	financial	financial	ADJ
ajm-1763	244	9	statement	statement	NOUN
ajm-1763	244	10	disclosures	disclosure	NOUN
ajm-1763	244	11	in	in	ADP
ajm-1763	244	12	disclosing	disclose	VERB
ajm-1763	244	13	information	information	NOUN
ajm-1763	244	14	about	about	ADP
ajm-1763	244	15	risk	risk	NOUN
ajm-1763	244	16	hazards	hazard	NOUN
ajm-1763	244	17	to	to	ADP
ajm-1763	244	18	auditors	auditor	NOUN
ajm-1763	244	19	after	after	SCONJ
ajm-1763	244	20	141r	141r	NUM
ajm-1763	244	21	was	be	AUX
ajm-1763	244	22	implemented	implement	VERB
ajm-1763	244	23	.	.	PUNCT
ajm-1763	245	1	42	42	NUM
ajm-1763	245	2	american	american	ADJ
ajm-1763	245	3	journal	journal	PROPN
ajm-1763	245	4	of	of	ADP
ajm-1763	245	5	management	management	NOUN
ajm-1763	245	6	vol	vol	NOUN
ajm-1763	245	7	.	.	PUNCT
ajm-1763	246	1	17(1	17(1	NUM
ajm-1763	246	2	)	)	PUNCT
ajm-1763	246	3	2017	2017	NUM
ajm-1763	246	4	manufacturing	manufacturing	NOUN
ajm-1763	246	5	companies	company	NOUN
ajm-1763	246	6	did	do	AUX
ajm-1763	246	7	not	not	PART
ajm-1763	246	8	prove	prove	VERB
ajm-1763	246	9	to	to	PART
ajm-1763	246	10	be	be	AUX
ajm-1763	246	11	a	a	DET
ajm-1763	246	12	good	good	ADJ
ajm-1763	246	13	indicator	indicator	NOUN
ajm-1763	246	14	of	of	ADP
ajm-1763	246	15	risk	risk	NOUN
ajm-1763	246	16	hazard	hazard	NOUN
ajm-1763	246	17	.	.	PUNCT
ajm-1763	247	1	this	this	DET
ajm-1763	247	2	finding	finding	NOUN
ajm-1763	247	3	supports	support	VERB
ajm-1763	247	4	the	the	DET
ajm-1763	247	5	theory	theory	NOUN
ajm-1763	247	6	that	that	SCONJ
ajm-1763	247	7	goodwill	goodwill	NOUN
ajm-1763	247	8	impairment	impairment	NOUN
ajm-1763	247	9	will	will	AUX
ajm-1763	247	10	occur	occur	VERB
ajm-1763	247	11	less	less	ADV
ajm-1763	247	12	frequently	frequently	ADV
ajm-1763	247	13	after	after	ADP
ajm-1763	247	14	a	a	DET
ajm-1763	247	15	merger	merger	NOUN
ajm-1763	247	16	or	or	CCONJ
ajm-1763	247	17	acquisition	acquisition	NOUN
ajm-1763	247	18	due	due	ADP
ajm-1763	247	19	to	to	ADP
ajm-1763	247	20	the	the	DET
ajm-1763	247	21	fact	fact	NOUN
ajm-1763	247	22	that	that	SCONJ
ajm-1763	247	23	these	these	DET
ajm-1763	247	24	types	type	NOUN
ajm-1763	247	25	of	of	ADP
ajm-1763	247	26	companies	company	NOUN
ajm-1763	247	27	often	often	ADV
ajm-1763	247	28	do	do	AUX
ajm-1763	247	29	not	not	PART
ajm-1763	247	30	own	own	VERB
ajm-1763	247	31	as	as	ADV
ajm-1763	247	32	many	many	ADJ
ajm-1763	247	33	intangible	intangible	ADJ
ajm-1763	247	34	assets	asset	NOUN
ajm-1763	247	35	as	as	ADP
ajm-1763	247	36	service	service	NOUN
ajm-1763	247	37	companies	company	NOUN
ajm-1763	247	38	.	.	PUNCT
ajm-1763	248	1	auditors	auditor	NOUN
ajm-1763	248	2	,	,	PUNCT
ajm-1763	248	3	regulators	regulator	NOUN
ajm-1763	248	4	,	,	PUNCT
ajm-1763	248	5	educators	educator	NOUN
ajm-1763	248	6	,	,	PUNCT
ajm-1763	248	7	and	and	CCONJ
ajm-1763	248	8	financial	financial	ADJ
ajm-1763	248	9	professionals	professional	NOUN
ajm-1763	248	10	who	who	PRON
ajm-1763	248	11	provide	provide	VERB
ajm-1763	248	12	merger	merger	NOUN
ajm-1763	248	13	and	and	CCONJ
ajm-1763	248	14	acquisition	acquisition	NOUN
ajm-1763	248	15	advice	advice	NOUN
ajm-1763	248	16	will	will	AUX
ajm-1763	248	17	all	all	ADV
ajm-1763	248	18	benefit	benefit	VERB
ajm-1763	248	19	from	from	ADP
ajm-1763	248	20	an	an	DET
ajm-1763	248	21	increased	increase	VERB
ajm-1763	248	22	awareness	awareness	NOUN
ajm-1763	248	23	of	of	ADP
ajm-1763	248	24	the	the	DET
ajm-1763	248	25	various	various	ADJ
ajm-1763	248	26	risk	risk	NOUN
ajm-1763	248	27	hazards	hazard	NOUN
ajm-1763	248	28	that	that	PRON
ajm-1763	248	29	are	be	AUX
ajm-1763	248	30	embedded	embed	VERB
ajm-1763	248	31	in	in	ADP
ajm-1763	248	32	the	the	DET
ajm-1763	248	33	financial	financial	ADJ
ajm-1763	248	34	reporting	reporting	NOUN
ajm-1763	248	35	standards	standard	NOUN
ajm-1763	248	36	for	for	ADP
ajm-1763	248	37	reporting	report	VERB
ajm-1763	248	38	operating	operating	NOUN
ajm-1763	248	39	results	result	NOUN
ajm-1763	248	40	after	after	ADP
ajm-1763	248	41	a	a	DET
ajm-1763	248	42	merger	merger	NOUN
ajm-1763	248	43	or	or	CCONJ
ajm-1763	248	44	acquisition	acquisition	NOUN
ajm-1763	248	45	.	.	PUNCT
ajm-1763	249	1	our	our	PRON
ajm-1763	249	2	findings	finding	NOUN
ajm-1763	249	3	point	point	VERB
ajm-1763	249	4	to	to	ADP
ajm-1763	249	5	the	the	DET
ajm-1763	249	6	increased	increase	VERB
ajm-1763	249	7	need	need	NOUN
ajm-1763	249	8	for	for	ADP
ajm-1763	249	9	board	board	NOUN
ajm-1763	249	10	of	of	ADP
ajm-1763	249	11	director	director	NOUN
ajm-1763	249	12	and	and	CCONJ
ajm-1763	249	13	audit	audit	NOUN
ajm-1763	249	14	committee	committee	NOUN
ajm-1763	249	15	involvement	involvement	NOUN
ajm-1763	249	16	in	in	ADP
ajm-1763	249	17	subjective	subjective	ADJ
ajm-1763	249	18	management	management	NOUN
ajm-1763	249	19	decisions	decision	NOUN
ajm-1763	249	20	pertaining	pertain	VERB
ajm-1763	249	21	to	to	ADP
ajm-1763	249	22	the	the	DET
ajm-1763	249	23	allocated	allocate	VERB
ajm-1763	249	24	values	value	NOUN
ajm-1763	249	25	to	to	ADP
ajm-1763	249	26	various	various	ADJ
ajm-1763	249	27	asset	asset	NOUN
ajm-1763	249	28	classes	class	NOUN
ajm-1763	249	29	,	,	PUNCT
ajm-1763	249	30	including	include	VERB
ajm-1763	249	31	goodwill	goodwill	NOUN
ajm-1763	249	32	under	under	ADP
ajm-1763	249	33	sfas	sfas	NOUN
ajm-1763	249	34	141r	141r	NUM
ajm-1763	249	35	.	.	PUNCT
ajm-1763	250	1	we	we	PRON
ajm-1763	250	2	also	also	ADV
ajm-1763	250	3	found	find	VERB
ajm-1763	250	4	that	that	SCONJ
ajm-1763	250	5	big4	big4	NOUN
ajm-1763	250	6	auditors	auditor	NOUN
ajm-1763	250	7	played	play	VERB
ajm-1763	250	8	an	an	DET
ajm-1763	250	9	important	important	ADJ
ajm-1763	250	10	role	role	NOUN
ajm-1763	250	11	in	in	ADP
ajm-1763	250	12	reducing	reduce	VERB
ajm-1763	250	13	the	the	DET
ajm-1763	250	14	frequency	frequency	NOUN
ajm-1763	250	15	of	of	ADP
ajm-1763	250	16	goodwill	goodwill	NOUN
ajm-1763	250	17	impairment	impairment	NOUN
ajm-1763	250	18	,	,	PUNCT
ajm-1763	250	19	which	which	PRON
ajm-1763	250	20	points	point	VERB
ajm-1763	250	21	to	to	ADP
ajm-1763	250	22	the	the	DET
ajm-1763	250	23	added	add	VERB
ajm-1763	250	24	scrutiny	scrutiny	NOUN
ajm-1763	250	25	they	they	PRON
ajm-1763	250	26	provide	provide	VERB
ajm-1763	250	27	when	when	SCONJ
ajm-1763	250	28	acquisition	acquisition	NOUN
ajm-1763	250	29	accounting	accounting	NOUN
ajm-1763	250	30	methods	method	NOUN
ajm-1763	250	31	are	be	AUX
ajm-1763	250	32	applied	apply	VERB
ajm-1763	250	33	.	.	PUNCT
ajm-1763	251	1	conclusion	conclusion	NOUN
ajm-1763	251	2	this	this	DET
ajm-1763	251	3	study	study	NOUN
ajm-1763	251	4	is	be	AUX
ajm-1763	251	5	important	important	ADJ
ajm-1763	251	6	for	for	ADP
ajm-1763	251	7	several	several	ADJ
ajm-1763	251	8	reasons	reason	NOUN
ajm-1763	251	9	.	.	PUNCT
ajm-1763	252	1	the	the	DET
ajm-1763	252	2	pcaob	pcaob	NOUN
ajm-1763	252	3	has	have	AUX
ajm-1763	252	4	continued	continue	VERB
ajm-1763	252	5	to	to	PART
ajm-1763	252	6	demand	demand	VERB
ajm-1763	252	7	that	that	SCONJ
ajm-1763	252	8	auditors	auditor	NOUN
ajm-1763	252	9	increase	increase	VERB
ajm-1763	252	10	their	their	PRON
ajm-1763	252	11	risk	risk	NOUN
ajm-1763	252	12	assessment	assessment	NOUN
ajm-1763	252	13	judgments	judgment	NOUN
ajm-1763	252	14	in	in	ADP
ajm-1763	252	15	areas	area	NOUN
ajm-1763	252	16	that	that	PRON
ajm-1763	252	17	are	be	AUX
ajm-1763	252	18	considered	consider	VERB
ajm-1763	252	19	to	to	PART
ajm-1763	252	20	be	be	AUX
ajm-1763	252	21	highly	highly	ADV
ajm-1763	252	22	hazardous	hazardous	ADJ
ajm-1763	252	23	when	when	SCONJ
ajm-1763	252	24	conducting	conduct	VERB
ajm-1763	252	25	an	an	DET
ajm-1763	252	26	audit	audit	NOUN
ajm-1763	252	27	such	such	ADJ
ajm-1763	252	28	as	as	ADP
ajm-1763	252	29	goodwill	goodwill	NOUN
ajm-1763	252	30	impairment	impairment	NOUN
ajm-1763	252	31	.	.	PUNCT
ajm-1763	253	1	first	first	ADV
ajm-1763	253	2	,	,	PUNCT
ajm-1763	253	3	we	we	PRON
ajm-1763	253	4	found	find	VERB
ajm-1763	253	5	that	that	SCONJ
ajm-1763	253	6	the	the	DET
ajm-1763	253	7	probability	probability	NOUN
ajm-1763	253	8	of	of	ADP
ajm-1763	253	9	a	a	DET
ajm-1763	253	10	financial	financial	ADJ
ajm-1763	253	11	restatement	restatement	NOUN
ajm-1763	253	12	occurring	occur	VERB
ajm-1763	253	13	due	due	ADP
ajm-1763	253	14	to	to	ADP
ajm-1763	253	15	goodwill	goodwill	NOUN
ajm-1763	253	16	impairment	impairment	NOUN
ajm-1763	253	17	was	be	AUX
ajm-1763	253	18	2.5	2.5	NUM
ajm-1763	253	19	times	time	NOUN
ajm-1763	253	20	more	more	ADV
ajm-1763	253	21	likely	likely	ADJ
ajm-1763	253	22	to	to	PART
ajm-1763	253	23	occur	occur	VERB
ajm-1763	253	24	post	post	NOUN
ajm-1763	253	25	141r	141r	PROPN
ajm-1763	253	26	.	.	PUNCT
ajm-1763	254	1	this	this	DET
ajm-1763	254	2	result	result	NOUN
ajm-1763	254	3	can	can	AUX
ajm-1763	254	4	be	be	AUX
ajm-1763	254	5	attributable	attributable	ADJ
ajm-1763	254	6	to	to	ADP
ajm-1763	254	7	the	the	DET
ajm-1763	254	8	re	re	NOUN
ajm-1763	254	9	-	-	NOUN
ajm-1763	254	10	allocation	allocation	NOUN
ajm-1763	254	11	of	of	ADP
ajm-1763	254	12	more	more	ADJ
ajm-1763	254	13	of	of	ADP
ajm-1763	254	14	the	the	DET
ajm-1763	254	15	purchase	purchase	NOUN
ajm-1763	254	16	price	price	NOUN
ajm-1763	254	17	to	to	PART
ajm-1763	254	18	be	be	AUX
ajm-1763	254	19	immediately	immediately	ADV
ajm-1763	254	20	expensed	expense	VERB
ajm-1763	254	21	that	that	SCONJ
ajm-1763	254	22	141r	141r	NOUN
ajm-1763	254	23	required	require	VERB
ajm-1763	254	24	.	.	PUNCT
ajm-1763	255	1	second	second	ADV
ajm-1763	255	2	,	,	PUNCT
ajm-1763	255	3	we	we	PRON
ajm-1763	255	4	found	find	VERB
ajm-1763	255	5	that	that	SCONJ
ajm-1763	255	6	when	when	SCONJ
ajm-1763	255	7	the	the	DET
ajm-1763	255	8	board	board	NOUN
ajm-1763	255	9	of	of	ADP
ajm-1763	255	10	directors	director	NOUN
ajm-1763	255	11	and	and	CCONJ
ajm-1763	255	12	the	the	DET
ajm-1763	255	13	audit	audit	NOUN
ajm-1763	255	14	committee	committee	NOUN
ajm-1763	255	15	were	be	AUX
ajm-1763	255	16	involved	involve	VERB
ajm-1763	255	17	in	in	ADP
ajm-1763	255	18	the	the	DET
ajm-1763	255	19	goodwill	goodwill	NOUN
ajm-1763	255	20	impairment	impairment	NOUN
ajm-1763	255	21	decision	decision	NOUN
ajm-1763	255	22	,	,	PUNCT
ajm-1763	255	23	the	the	DET
ajm-1763	255	24	likelihood	likelihood	NOUN
ajm-1763	255	25	of	of	ADP
ajm-1763	255	26	a	a	DET
ajm-1763	255	27	restatement	restatement	NOUN
ajm-1763	255	28	occurring	occur	VERB
ajm-1763	255	29	declined	decline	VERB
ajm-1763	255	30	by	by	ADP
ajm-1763	255	31	51.1	51.1	NUM
ajm-1763	255	32	%	%	NOUN
ajm-1763	255	33	.	.	PUNCT
ajm-1763	256	1	this	this	PRON
ajm-1763	256	2	can	can	AUX
ajm-1763	256	3	be	be	AUX
ajm-1763	256	4	attributed	attribute	VERB
ajm-1763	256	5	to	to	ADP
ajm-1763	256	6	a	a	DET
ajm-1763	256	7	number	number	NOUN
ajm-1763	256	8	of	of	ADP
ajm-1763	256	9	factors	factor	NOUN
ajm-1763	256	10	,	,	PUNCT
ajm-1763	256	11	including	include	VERB
ajm-1763	256	12	the	the	DET
ajm-1763	256	13	possibility	possibility	NOUN
ajm-1763	256	14	that	that	SCONJ
ajm-1763	256	15	management	management	NOUN
ajm-1763	256	16	compensation	compensation	NOUN
ajm-1763	256	17	may	may	AUX
ajm-1763	256	18	be	be	AUX
ajm-1763	256	19	affected	affect	VERB
ajm-1763	256	20	by	by	ADP
ajm-1763	256	21	the	the	DET
ajm-1763	256	22	write	write	NOUN
ajm-1763	256	23	-	-	PUNCT
ajm-1763	256	24	off	off	NOUN
ajm-1763	256	25	of	of	ADP
ajm-1763	256	26	goodwill	goodwill	NOUN
ajm-1763	256	27	due	due	ADP
ajm-1763	256	28	to	to	ADP
ajm-1763	256	29	its	its	PRON
ajm-1763	256	30	downward	downward	ADJ
ajm-1763	256	31	effect	effect	NOUN
ajm-1763	256	32	on	on	ADP
ajm-1763	256	33	earnings	earning	NOUN
ajm-1763	256	34	.	.	PUNCT
ajm-1763	257	1	this	this	DET
ajm-1763	257	2	factor	factor	NOUN
ajm-1763	257	3	was	be	AUX
ajm-1763	257	4	found	find	VERB
ajm-1763	257	5	to	to	PART
ajm-1763	257	6	be	be	AUX
ajm-1763	257	7	an	an	DET
ajm-1763	257	8	important	important	ADJ
ajm-1763	257	9	indicator	indicator	NOUN
ajm-1763	257	10	of	of	ADP
ajm-1763	257	11	a	a	DET
ajm-1763	257	12	risk	risk	NOUN
ajm-1763	257	13	hazard	hazard	NOUN
ajm-1763	257	14	for	for	ADP
ajm-1763	257	15	auditors	auditor	NOUN
ajm-1763	257	16	.	.	PUNCT
ajm-1763	258	1	the	the	DET
ajm-1763	258	2	third	third	ADJ
ajm-1763	258	3	predictor	predictor	NOUN
ajm-1763	258	4	variable	variable	NOUN
ajm-1763	258	5	that	that	PRON
ajm-1763	258	6	proved	prove	VERB
ajm-1763	258	7	to	to	PART
ajm-1763	258	8	be	be	AUX
ajm-1763	258	9	an	an	DET
ajm-1763	258	10	indicator	indicator	NOUN
ajm-1763	258	11	of	of	ADP
ajm-1763	258	12	risk	risk	NOUN
ajm-1763	258	13	hazard	hazard	NOUN
ajm-1763	258	14	for	for	ADP
ajm-1763	258	15	auditors	auditor	NOUN
ajm-1763	258	16	was	be	AUX
ajm-1763	258	17	the	the	DET
ajm-1763	258	18	type	type	NOUN
ajm-1763	258	19	of	of	ADP
ajm-1763	258	20	industry	industry	NOUN
ajm-1763	258	21	the	the	DET
ajm-1763	258	22	company	company	NOUN
ajm-1763	258	23	operated	operate	VERB
ajm-1763	258	24	in	in	ADP
ajm-1763	258	25	.	.	PUNCT
ajm-1763	259	1	we	we	PRON
ajm-1763	259	2	found	find	VERB
ajm-1763	259	3	that	that	SCONJ
ajm-1763	259	4	companies	company	NOUN
ajm-1763	259	5	that	that	PRON
ajm-1763	259	6	operated	operate	VERB
ajm-1763	259	7	in	in	ADP
ajm-1763	259	8	a	a	DET
ajm-1763	259	9	service	service	NOUN
ajm-1763	259	10	industry	industry	NOUN
ajm-1763	259	11	were	be	AUX
ajm-1763	259	12	3.15	3.15	NUM
ajm-1763	259	13	times	time	NOUN
ajm-1763	259	14	more	more	ADV
ajm-1763	259	15	likely	likely	ADJ
ajm-1763	259	16	to	to	PART
ajm-1763	259	17	restate	restate	VERB
ajm-1763	259	18	their	their	PRON
ajm-1763	259	19	assets	asset	NOUN
ajm-1763	259	20	due	due	ADJ
ajm-1763	259	21	to	to	ADP
ajm-1763	259	22	goodwill	goodwill	NOUN
ajm-1763	259	23	impairment	impairment	NOUN
ajm-1763	259	24	in	in	ADP
ajm-1763	259	25	a	a	DET
ajm-1763	259	26	reporting	reporting	NOUN
ajm-1763	259	27	period	period	NOUN
ajm-1763	259	28	after	after	ADP
ajm-1763	259	29	a	a	DET
ajm-1763	259	30	merger	merger	NOUN
ajm-1763	259	31	or	or	CCONJ
ajm-1763	259	32	acquisition	acquisition	NOUN
ajm-1763	259	33	.	.	PUNCT
ajm-1763	260	1	this	this	DET
ajm-1763	260	2	finding	finding	NOUN
ajm-1763	260	3	was	be	AUX
ajm-1763	260	4	not	not	PART
ajm-1763	260	5	a	a	DET
ajm-1763	260	6	surprise	surprise	NOUN
ajm-1763	260	7	to	to	ADP
ajm-1763	260	8	us	we	PRON
ajm-1763	260	9	,	,	PUNCT
ajm-1763	260	10	as	as	SCONJ
ajm-1763	260	11	service	service	NOUN
ajm-1763	260	12	industries	industry	NOUN
ajm-1763	260	13	often	often	ADV
ajm-1763	260	14	own	own	VERB
ajm-1763	260	15	more	more	ADJ
ajm-1763	260	16	intangible	intangible	ADJ
ajm-1763	260	17	assets	asset	NOUN
ajm-1763	260	18	than	than	ADP
ajm-1763	260	19	manufacturing	manufacture	VERB
ajm-1763	260	20	companies	company	NOUN
ajm-1763	260	21	.	.	PUNCT
ajm-1763	261	1	this	this	DET
ajm-1763	261	2	fact	fact	NOUN
ajm-1763	261	3	allows	allow	VERB
ajm-1763	261	4	for	for	ADP
ajm-1763	261	5	greater	great	ADJ
ajm-1763	261	6	managerial	managerial	ADJ
ajm-1763	261	7	discretion	discretion	NOUN
ajm-1763	261	8	when	when	SCONJ
ajm-1763	261	9	allocating	allocate	VERB
ajm-1763	261	10	the	the	DET
ajm-1763	261	11	purchase	purchase	NOUN
ajm-1763	261	12	price	price	NOUN
ajm-1763	261	13	of	of	ADP
ajm-1763	261	14	a	a	DET
ajm-1763	261	15	company	company	NOUN
ajm-1763	261	16	they	they	PRON
ajm-1763	261	17	acquire	acquire	VERB
ajm-1763	261	18	.	.	PUNCT
ajm-1763	262	1	hence	hence	ADV
ajm-1763	262	2	,	,	PUNCT
ajm-1763	262	3	the	the	DET
ajm-1763	262	4	inaccurate	inaccurate	ADJ
ajm-1763	262	5	valuation	valuation	NOUN
ajm-1763	262	6	of	of	ADP
ajm-1763	262	7	intangible	intangible	ADJ
ajm-1763	262	8	assets	asset	NOUN
ajm-1763	262	9	will	will	AUX
ajm-1763	262	10	lead	lead	VERB
ajm-1763	262	11	more	more	ADV
ajm-1763	262	12	frequently	frequently	ADV
ajm-1763	262	13	to	to	ADP
ajm-1763	262	14	goodwill	goodwill	NOUN
ajm-1763	262	15	impairment	impairment	NOUN
ajm-1763	262	16	.	.	PUNCT
ajm-1763	263	1	the	the	DET
ajm-1763	263	2	fourth	fourth	ADJ
ajm-1763	263	3	and	and	CCONJ
ajm-1763	263	4	final	final	ADJ
ajm-1763	263	5	predictor	predictor	NOUN
ajm-1763	263	6	variable	variable	NOUN
ajm-1763	263	7	that	that	PRON
ajm-1763	263	8	appeared	appear	VERB
ajm-1763	263	9	to	to	PART
ajm-1763	263	10	be	be	AUX
ajm-1763	263	11	an	an	DET
ajm-1763	263	12	indicator	indicator	NOUN
ajm-1763	263	13	of	of	ADP
ajm-1763	263	14	risk	risk	NOUN
ajm-1763	263	15	hazard	hazard	NOUN
ajm-1763	263	16	for	for	ADP
ajm-1763	263	17	auditors	auditor	NOUN
ajm-1763	263	18	was	be	AUX
ajm-1763	263	19	whether	whether	SCONJ
ajm-1763	263	20	or	or	CCONJ
ajm-1763	263	21	not	not	PART
ajm-1763	263	22	a	a	DET
ajm-1763	263	23	big4	big4	NOUN
ajm-1763	263	24	accounting	accounting	NOUN
ajm-1763	263	25	firm	firm	NOUN
ajm-1763	263	26	conducted	conduct	VERB
ajm-1763	263	27	the	the	DET
ajm-1763	263	28	audit	audit	NOUN
ajm-1763	263	29	.	.	PUNCT
ajm-1763	264	1	we	we	PRON
ajm-1763	264	2	found	find	VERB
ajm-1763	264	3	that	that	SCONJ
ajm-1763	264	4	the	the	DET
ajm-1763	264	5	companies	company	NOUN
ajm-1763	264	6	who	who	PRON
ajm-1763	264	7	were	be	AUX
ajm-1763	264	8	being	be	AUX
ajm-1763	264	9	audited	audit	VERB
ajm-1763	264	10	by	by	ADP
ajm-1763	264	11	a	a	DET
ajm-1763	264	12	big4	big4	PROPN
ajm-1763	264	13	accounting	accounting	NOUN
ajm-1763	264	14	firm	firm	NOUN
ajm-1763	264	15	had	have	VERB
ajm-1763	264	16	a	a	DET
ajm-1763	264	17	46.9	46.9	NUM
ajm-1763	264	18	%	%	NOUN
ajm-1763	264	19	decrease	decrease	NOUN
ajm-1763	264	20	in	in	ADP
ajm-1763	264	21	the	the	DET
ajm-1763	264	22	odds	odd	NOUN
ajm-1763	264	23	of	of	ADP
ajm-1763	264	24	a	a	DET
ajm-1763	264	25	restatement	restatement	NOUN
ajm-1763	264	26	due	due	ADP
ajm-1763	264	27	to	to	ADP
ajm-1763	264	28	goodwill	goodwill	NOUN
ajm-1763	264	29	impairment	impairment	NOUN
ajm-1763	264	30	after	after	ADP
ajm-1763	264	31	a	a	DET
ajm-1763	264	32	merger	merger	NOUN
ajm-1763	264	33	or	or	CCONJ
ajm-1763	264	34	acquisition	acquisition	NOUN
ajm-1763	264	35	.	.	PUNCT
ajm-1763	265	1	this	this	DET
ajm-1763	265	2	reduction	reduction	NOUN
ajm-1763	265	3	in	in	ADP
ajm-1763	265	4	risk	risk	NOUN
ajm-1763	265	5	hazard	hazard	NOUN
ajm-1763	265	6	proved	prove	VERB
ajm-1763	265	7	to	to	PART
ajm-1763	265	8	be	be	AUX
ajm-1763	265	9	true	true	ADJ
ajm-1763	265	10	during	during	ADP
ajm-1763	265	11	both	both	DET
ajm-1763	265	12	periods	period	NOUN
ajm-1763	265	13	;	;	PUNCT
ajm-1763	265	14	one	one	NUM
ajm-1763	265	15	being	be	AUX
ajm-1763	265	16	prior	prior	ADV
ajm-1763	265	17	to	to	ADP
ajm-1763	265	18	141r	141r	NOUN
ajm-1763	265	19	and	and	CCONJ
ajm-1763	265	20	the	the	DET
ajm-1763	265	21	other	other	ADJ
ajm-1763	265	22	being	be	AUX
ajm-1763	265	23	post	post	NOUN
ajm-1763	265	24	141r	141r	NOUN
ajm-1763	265	25	.	.	PUNCT
ajm-1763	266	1	one	one	PRON
ajm-1763	266	2	could	could	AUX
ajm-1763	266	3	interpret	interpret	VERB
ajm-1763	266	4	this	this	DET
ajm-1763	266	5	result	result	NOUN
ajm-1763	266	6	as	as	ADP
ajm-1763	266	7	indicating	indicate	VERB
ajm-1763	266	8	that	that	SCONJ
ajm-1763	266	9	big4	big4	NOUN
ajm-1763	266	10	auditors	auditor	NOUN
ajm-1763	266	11	are	be	AUX
ajm-1763	266	12	more	more	ADV
ajm-1763	266	13	skilled	skilled	ADJ
ajm-1763	266	14	in	in	ADP
ajm-1763	266	15	conducting	conduct	VERB
ajm-1763	266	16	impairment	impairment	ADJ
ajm-1763	266	17	testing	testing	NOUN
ajm-1763	266	18	.	.	PUNCT
ajm-1763	267	1	the	the	DET
ajm-1763	267	2	second	second	ADJ
ajm-1763	267	3	important	important	ADJ
ajm-1763	267	4	reason	reason	NOUN
ajm-1763	267	5	for	for	ADP
ajm-1763	267	6	this	this	DET
ajm-1763	267	7	study	study	NOUN
ajm-1763	267	8	was	be	AUX
ajm-1763	267	9	to	to	PART
ajm-1763	267	10	provide	provide	VERB
ajm-1763	267	11	a	a	DET
ajm-1763	267	12	coherent	coherent	ADJ
ajm-1763	267	13	contribution	contribution	NOUN
ajm-1763	267	14	to	to	ADP
ajm-1763	267	15	periodic	periodic	ADJ
ajm-1763	267	16	facts	fact	NOUN
ajm-1763	267	17	requested	request	VERB
ajm-1763	267	18	by	by	ADP
ajm-1763	267	19	standard	standard	ADJ
ajm-1763	267	20	setters	setter	NOUN
ajm-1763	267	21	and	and	CCONJ
ajm-1763	267	22	regulators	regulator	NOUN
ajm-1763	267	23	.	.	PUNCT
ajm-1763	268	1	we	we	PRON
ajm-1763	268	2	found	find	VERB
ajm-1763	268	3	evidence	evidence	NOUN
ajm-1763	268	4	showing	show	VERB
ajm-1763	268	5	that	that	DET
ajm-1763	268	6	sfas	sfas	NOUN
ajm-1763	268	7	141r	141r	NUM
ajm-1763	268	8	led	lead	VERB
ajm-1763	268	9	to	to	ADP
ajm-1763	268	10	greater	great	ADJ
ajm-1763	268	11	frequency	frequency	NOUN
ajm-1763	268	12	of	of	ADP
ajm-1763	268	13	assets	asset	NOUN
ajm-1763	268	14	restatements	restatement	NOUN
ajm-1763	268	15	on	on	ADP
ajm-1763	268	16	the	the	DET
ajm-1763	268	17	balance	balance	NOUN
ajm-1763	268	18	sheet	sheet	NOUN
ajm-1763	268	19	after	after	ADP
ajm-1763	268	20	a	a	DET
ajm-1763	268	21	merger	merger	NOUN
ajm-1763	268	22	or	or	CCONJ
ajm-1763	268	23	acquisition	acquisition	NOUN
ajm-1763	268	24	due	due	ADP
ajm-1763	268	25	to	to	ADP
ajm-1763	268	26	goodwill	goodwill	NOUN
ajm-1763	268	27	impairment	impairment	NOUN
ajm-1763	268	28	.	.	PUNCT
ajm-1763	269	1	the	the	DET
ajm-1763	269	2	final	final	ADJ
ajm-1763	269	3	important	important	ADJ
ajm-1763	269	4	reason	reason	NOUN
ajm-1763	269	5	for	for	ADP
ajm-1763	269	6	this	this	DET
ajm-1763	269	7	study	study	NOUN
ajm-1763	269	8	was	be	AUX
ajm-1763	269	9	to	to	PART
ajm-1763	269	10	show	show	VERB
ajm-1763	269	11	that	that	SCONJ
ajm-1763	269	12	auditor	auditor	NOUN
ajm-1763	269	13	training	training	NOUN
ajm-1763	269	14	should	should	AUX
ajm-1763	269	15	utilize	utilize	VERB
ajm-1763	269	16	greater	great	ADJ
ajm-1763	269	17	risk	risk	NOUN
ajm-1763	269	18	assessment	assessment	NOUN
ajm-1763	269	19	that	that	PRON
ajm-1763	269	20	moves	move	VERB
ajm-1763	269	21	beyond	beyond	ADP
ajm-1763	269	22	audit	audit	NOUN
ajm-1763	269	23	checklist	checklist	NOUN
ajm-1763	269	24	items	item	NOUN
ajm-1763	269	25	used	use	VERB
ajm-1763	269	26	for	for	ADP
ajm-1763	269	27	intangible	intangible	ADJ
ajm-1763	269	28	asset	asset	NOUN
ajm-1763	269	29	valuation	valuation	NOUN
ajm-1763	269	30	.	.	PUNCT
ajm-1763	270	1	increased	increase	VERB
ajm-1763	270	2	training	training	NOUN
ajm-1763	270	3	for	for	ADP
ajm-1763	270	4	how	how	SCONJ
ajm-1763	270	5	to	to	PART
ajm-1763	270	6	test	test	VERB
ajm-1763	270	7	purchase	purchase	NOUN
ajm-1763	270	8	price	price	NOUN
ajm-1763	270	9	allocations	allocation	NOUN
ajm-1763	270	10	are	be	AUX
ajm-1763	270	11	sorely	sorely	ADV
ajm-1763	270	12	needed	need	VERB
ajm-1763	270	13	,	,	PUNCT
ajm-1763	270	14	as	as	SCONJ
ajm-1763	270	15	auditors	auditor	NOUN
ajm-1763	270	16	need	need	VERB
ajm-1763	270	17	to	to	PART
ajm-1763	270	18	learn	learn	VERB
ajm-1763	270	19	and	and	CCONJ
ajm-1763	270	20	understand	understand	VERB
ajm-1763	270	21	the	the	DET
ajm-1763	270	22	techniques	technique	NOUN
ajm-1763	270	23	used	use	VERB
ajm-1763	270	24	by	by	ADP
ajm-1763	270	25	business	business	NOUN
ajm-1763	270	26	valuation	valuation	NOUN
ajm-1763	270	27	professionals	professional	NOUN
ajm-1763	270	28	.	.	PUNCT
ajm-1763	271	1	the	the	DET
ajm-1763	271	2	goal	goal	NOUN
ajm-1763	271	3	would	would	AUX
ajm-1763	271	4	be	be	AUX
ajm-1763	271	5	to	to	PART
ajm-1763	271	6	serve	serve	VERB
ajm-1763	271	7	the	the	DET
ajm-1763	271	8	audit	audit	NOUN
ajm-1763	271	9	client	client	NOUN
ajm-1763	271	10	in	in	ADP
ajm-1763	271	11	a	a	DET
ajm-1763	271	12	more	more	ADV
ajm-1763	271	13	informed	informed	ADJ
ajm-1763	271	14	and	and	CCONJ
ajm-1763	271	15	consistent	consistent	ADJ
ajm-1763	271	16	manner	manner	NOUN
ajm-1763	271	17	,	,	PUNCT
ajm-1763	271	18	and	and	CCONJ
ajm-1763	271	19	thus	thus	ADV
ajm-1763	271	20	,	,	PUNCT
ajm-1763	271	21	save	save	VERB
ajm-1763	271	22	the	the	DET
ajm-1763	271	23	client	client	NOUN
ajm-1763	271	24	excess	excess	ADJ
ajm-1763	271	25	audit	audit	NOUN
ajm-1763	271	26	fees	fee	NOUN
ajm-1763	271	27	that	that	PRON
ajm-1763	271	28	are	be	AUX
ajm-1763	271	29	incurred	incur	VERB
ajm-1763	271	30	due	due	ADP
ajm-1763	271	31	to	to	ADP
ajm-1763	271	32	a	a	DET
ajm-1763	271	33	lack	lack	NOUN
ajm-1763	271	34	of	of	ADP
ajm-1763	271	35	knowledge	knowledge	NOUN
ajm-1763	271	36	of	of	ADP
ajm-1763	271	37	how	how	SCONJ
ajm-1763	271	38	to	to	PART
ajm-1763	271	39	verify	verify	VERB
ajm-1763	271	40	impairment	impairment	ADJ
ajm-1763	271	41	testing	testing	NOUN
ajm-1763	271	42	procedures	procedure	NOUN
ajm-1763	271	43	used	use	VERB
ajm-1763	271	44	by	by	ADP
ajm-1763	271	45	the	the	DET
ajm-1763	271	46	independent	independent	ADJ
ajm-1763	271	47	valuation	valuation	NOUN
ajm-1763	271	48	expert	expert	NOUN
ajm-1763	271	49	.	.	PUNCT
ajm-1763	272	1	the	the	DET
ajm-1763	272	2	limitation	limitation	NOUN
ajm-1763	272	3	of	of	ADP
ajm-1763	272	4	the	the	DET
ajm-1763	272	5	current	current	ADJ
ajm-1763	272	6	study	study	NOUN
ajm-1763	272	7	is	be	AUX
ajm-1763	272	8	the	the	DET
ajm-1763	272	9	need	need	NOUN
ajm-1763	272	10	to	to	PART
ajm-1763	272	11	update	update	VERB
ajm-1763	272	12	the	the	DET
ajm-1763	272	13	model	model	NOUN
ajm-1763	272	14	with	with	ADP
ajm-1763	272	15	contemporaneous	contemporaneous	ADJ
ajm-1763	272	16	data	datum	NOUN
ajm-1763	272	17	.	.	PUNCT
ajm-1763	273	1	rules	rule	NOUN
ajm-1763	273	2	,	,	PUNCT
ajm-1763	273	3	regulations	regulation	NOUN
ajm-1763	273	4	,	,	PUNCT
ajm-1763	273	5	and	and	CCONJ
ajm-1763	273	6	behaviors	behavior	NOUN
ajm-1763	273	7	change	change	VERB
ajm-1763	273	8	over	over	ADP
ajm-1763	273	9	time	time	NOUN
ajm-1763	273	10	,	,	PUNCT
ajm-1763	273	11	and	and	CCONJ
ajm-1763	273	12	this	this	PRON
ajm-1763	273	13	would	would	AUX
ajm-1763	273	14	suggest	suggest	VERB
ajm-1763	273	15	a	a	DET
ajm-1763	273	16	replication	replication	NOUN
ajm-1763	273	17	of	of	ADP
ajm-1763	273	18	the	the	DET
ajm-1763	273	19	current	current	ADJ
ajm-1763	273	20	study	study	NOUN
ajm-1763	273	21	.	.	PUNCT
ajm-1763	274	1	avenues	avenue	NOUN
ajm-1763	274	2	for	for	ADP
ajm-1763	274	3	future	future	ADJ
ajm-1763	274	4	research	research	NOUN
ajm-1763	274	5	in	in	ADP
ajm-1763	274	6	the	the	DET
ajm-1763	274	7	area	area	NOUN
ajm-1763	274	8	of	of	ADP
ajm-1763	274	9	merger	merger	NOUN
ajm-1763	274	10	and	and	CCONJ
ajm-1763	274	11	acquisition	acquisition	NOUN
ajm-1763	274	12	accounting	accounting	NOUN
ajm-1763	274	13	include	include	VERB
ajm-1763	274	14	items	item	NOUN
ajm-1763	274	15	such	such	ADJ
ajm-1763	274	16	as	as	ADP
ajm-1763	274	17	:	:	PUNCT
ajm-1763	274	18	american	american	ADJ
ajm-1763	274	19	journal	journal	PROPN
ajm-1763	274	20	of	of	ADP
ajm-1763	274	21	management	management	NOUN
ajm-1763	274	22	vol	vol	NOUN
ajm-1763	274	23	.	.	PUNCT
ajm-1763	275	1	17(1	17(1	NUM
ajm-1763	275	2	)	)	PUNCT
ajm-1763	275	3	2017	2017	NUM
ajm-1763	275	4	43	43	NUM
ajm-1763	275	5	1	1	NUM
ajm-1763	275	6	)	)	PUNCT
ajm-1763	275	7	determining	determine	VERB
ajm-1763	275	8	if	if	SCONJ
ajm-1763	275	9	there	there	PRON
ajm-1763	275	10	is	be	VERB
ajm-1763	275	11	a	a	DET
ajm-1763	275	12	relationship	relationship	NOUN
ajm-1763	275	13	between	between	ADP
ajm-1763	275	14	the	the	DET
ajm-1763	275	15	proportion	proportion	NOUN
ajm-1763	275	16	of	of	ADP
ajm-1763	275	17	the	the	DET
ajm-1763	275	18	acquisition	acquisition	NOUN
ajm-1763	275	19	price	price	NOUN
ajm-1763	275	20	allocated	allocate	VERB
ajm-1763	275	21	to	to	ADP
ajm-1763	275	22	goodwill	goodwill	NOUN
ajm-1763	275	23	and	and	CCONJ
ajm-1763	275	24	subsequent	subsequent	ADJ
ajm-1763	275	25	management	management	NOUN
ajm-1763	275	26	compensation	compensation	NOUN
ajm-1763	275	27	;	;	PUNCT
ajm-1763	275	28	2	2	X
ajm-1763	275	29	)	)	PUNCT
ajm-1763	275	30	whether	whether	SCONJ
ajm-1763	275	31	we	we	PRON
ajm-1763	275	32	find	find	VERB
ajm-1763	275	33	a	a	DET
ajm-1763	275	34	difference	difference	NOUN
ajm-1763	275	35	in	in	ADP
ajm-1763	275	36	the	the	DET
ajm-1763	275	37	frequency	frequency	NOUN
ajm-1763	275	38	of	of	ADP
ajm-1763	275	39	goodwill	goodwill	NOUN
ajm-1763	275	40	impairment	impairment	NOUN
ajm-1763	275	41	after	after	ADP
ajm-1763	275	42	a	a	DET
ajm-1763	275	43	second	second	ADJ
ajm-1763	275	44	,	,	PUNCT
ajm-1763	275	45	third	third	ADJ
ajm-1763	275	46	or	or	CCONJ
ajm-1763	275	47	more	more	ADJ
ajm-1763	275	48	merger	merger	NOUN
ajm-1763	275	49	and	and	CCONJ
ajm-1763	275	50	acquisition	acquisition	NOUN
ajm-1763	275	51	;	;	PUNCT
ajm-1763	275	52	3	3	X
ajm-1763	275	53	)	)	PUNCT
ajm-1763	275	54	examining	examine	VERB
ajm-1763	275	55	if	if	SCONJ
ajm-1763	275	56	there	there	PRON
ajm-1763	275	57	is	be	VERB
ajm-1763	275	58	any	any	DET
ajm-1763	275	59	difference	difference	NOUN
ajm-1763	275	60	in	in	ADP
ajm-1763	275	61	the	the	DET
ajm-1763	275	62	frequency	frequency	NOUN
ajm-1763	275	63	of	of	ADP
ajm-1763	275	64	goodwill	goodwill	NOUN
ajm-1763	275	65	impairment	impairment	ADJ
ajm-1763	275	66	post	post	ADJ
ajm-1763	275	67	-	-	ADJ
ajm-1763	275	68	merger	merger	ADJ
ajm-1763	275	69	and	and	CCONJ
ajm-1763	275	70	acquisition	acquisition	NOUN
ajm-1763	275	71	based	base	VERB
ajm-1763	275	72	on	on	ADP
ajm-1763	275	73	which	which	PRON
ajm-1763	275	74	big4	big4	NOUN
ajm-1763	275	75	firm	firm	NOUN
ajm-1763	275	76	was	be	AUX
ajm-1763	275	77	the	the	DET
ajm-1763	275	78	company	company	NOUN
ajm-1763	275	79	�	�	PROPN
ajm-1763	275	80	s	s	PART
ajm-1763	275	81	auditor	auditor	NOUN
ajm-1763	275	82	;	;	PUNCT
ajm-1763	275	83	4	4	X
ajm-1763	275	84	)	)	PUNCT
ajm-1763	275	85	whether	whether	SCONJ
ajm-1763	275	86	a	a	DET
ajm-1763	275	87	change	change	NOUN
ajm-1763	275	88	in	in	ADP
ajm-1763	275	89	auditor	auditor	NOUN
ajm-1763	275	90	affects	affect	VERB
ajm-1763	275	91	the	the	DET
ajm-1763	275	92	frequency	frequency	NOUN
ajm-1763	275	93	of	of	ADP
ajm-1763	275	94	goodwill	goodwill	NOUN
ajm-1763	275	95	impairment	impairment	NOUN
ajm-1763	275	96	after	after	ADP
ajm-1763	275	97	a	a	DET
ajm-1763	275	98	merger	merger	NOUN
ajm-1763	275	99	or	or	CCONJ
ajm-1763	275	100	acquisition	acquisition	NOUN
ajm-1763	275	101	.	.	PUNCT
ajm-1763	276	1	we	we	PRON
ajm-1763	276	2	suspect	suspect	VERB
ajm-1763	276	3	that	that	SCONJ
ajm-1763	276	4	future	future	ADJ
ajm-1763	276	5	investigations	investigation	NOUN
ajm-1763	276	6	into	into	ADP
ajm-1763	276	7	these	these	DET
ajm-1763	276	8	types	type	NOUN
ajm-1763	276	9	of	of	ADP
ajm-1763	276	10	questions	question	NOUN
ajm-1763	276	11	will	will	AUX
ajm-1763	276	12	lead	lead	VERB
ajm-1763	276	13	to	to	ADP
ajm-1763	276	14	greater	great	ADJ
ajm-1763	276	15	insight	insight	NOUN
ajm-1763	276	16	into	into	ADP
ajm-1763	276	17	what	what	DET
ajm-1763	276	18	types	type	NOUN
ajm-1763	276	19	of	of	ADP
ajm-1763	276	20	events	event	NOUN
ajm-1763	276	21	increase	increase	VERB
ajm-1763	276	22	or	or	CCONJ
ajm-1763	276	23	decrease	decrease	VERB
ajm-1763	276	24	the	the	DET
ajm-1763	276	25	likelihood	likelihood	NOUN
ajm-1763	276	26	of	of	ADP
ajm-1763	276	27	financial	financial	ADJ
ajm-1763	276	28	statement	statement	NOUN
ajm-1763	276	29	restatements	restatement	NOUN
ajm-1763	276	30	,	,	PUNCT
ajm-1763	276	31	and	and	CCONJ
ajm-1763	276	32	the	the	DET
ajm-1763	276	33	relevant	relevant	ADJ
ajm-1763	276	34	risk	risk	NOUN
ajm-1763	276	35	hazards	hazard	NOUN
ajm-1763	276	36	that	that	PRON
ajm-1763	276	37	arise	arise	VERB
ajm-1763	276	38	due	due	ADP
ajm-1763	276	39	to	to	ADP
ajm-1763	276	40	these	these	DET
ajm-1763	276	41	types	type	NOUN
ajm-1763	276	42	of	of	ADP
ajm-1763	276	43	events	event	NOUN
ajm-1763	276	44	.	.	PUNCT
ajm-1763	277	1	auditors	auditor	NOUN
ajm-1763	277	2	,	,	PUNCT
ajm-1763	277	3	regulators	regulator	NOUN
ajm-1763	277	4	,	,	PUNCT
ajm-1763	277	5	educators	educator	NOUN
ajm-1763	277	6	,	,	PUNCT
ajm-1763	277	7	investment	investment	NOUN
ajm-1763	277	8	bankers	banker	NOUN
ajm-1763	277	9	,	,	PUNCT
ajm-1763	277	10	along	along	ADP
ajm-1763	277	11	with	with	ADP
ajm-1763	277	12	various	various	ADJ
ajm-1763	277	13	classes	class	NOUN
ajm-1763	277	14	of	of	ADP
ajm-1763	277	15	investors	investor	NOUN
ajm-1763	277	16	will	will	AUX
ajm-1763	277	17	all	all	ADV
ajm-1763	277	18	benefit	benefit	VERB
ajm-1763	277	19	from	from	ADP
ajm-1763	277	20	increased	increase	VERB
ajm-1763	277	21	insight	insight	NOUN
ajm-1763	277	22	into	into	ADP
ajm-1763	277	23	post	post	ADJ
ajm-1763	277	24	-	-	ADJ
ajm-1763	277	25	merger	merger	ADJ
ajm-1763	277	26	and	and	CCONJ
ajm-1763	277	27	acquisition	acquisition	NOUN
ajm-1763	277	28	accounting	accounting	NOUN
ajm-1763	277	29	methodologies	methodology	NOUN
ajm-1763	277	30	.	.	PUNCT
ajm-1763	278	1	stockholder	stockholder	NOUN
ajm-1763	278	2	v.	v.	ADP
ajm-1763	278	3	management	management	NOUN
ajm-1763	278	4	conflict	conflict	NOUN
ajm-1763	278	5	is	be	AUX
ajm-1763	278	6	alive	alive	ADJ
ajm-1763	278	7	and	and	CCONJ
ajm-1763	278	8	well	well	ADV
ajm-1763	278	9	,	,	PUNCT
ajm-1763	278	10	per	per	ADP
ajm-1763	278	11	jensen	jensen	PROPN
ajm-1763	278	12	and	and	CCONJ
ajm-1763	278	13	meckling	meckling	PROPN
ajm-1763	278	14	�	�	PROPN
ajm-1763	278	15	s	s	PART
ajm-1763	278	16	(	(	PUNCT
ajm-1763	278	17	1976	1976	NUM
ajm-1763	278	18	)	)	PUNCT
ajm-1763	278	19	agency	agency	NOUN
ajm-1763	278	20	theory	theory	NOUN
ajm-1763	278	21	.	.	PUNCT
ajm-1763	279	1	44	44	NUM
ajm-1763	279	2	american	american	ADJ
ajm-1763	279	3	journal	journal	PROPN
ajm-1763	279	4	of	of	ADP
ajm-1763	279	5	management	management	NOUN
ajm-1763	279	6	vol	vol	NOUN
ajm-1763	279	7	.	.	PUNCT
ajm-1763	280	1	17(1	17(1	NUM
ajm-1763	280	2	)	)	PUNCT
ajm-1763	280	3	2017	2017	NUM
ajm-1763	280	4	references	reference	NOUN
ajm-1763	280	5	andrews	andrews	PROPN
ajm-1763	280	6	,	,	PUNCT
ajm-1763	280	7	c.	c.	PROPN
ajm-1763	280	8	,	,	PUNCT
ajm-1763	280	9	falmer	falmer	PROPN
ajm-1763	280	10	,	,	PUNCT
ajm-1763	280	11	j.	j.	PROPN
ajm-1763	280	12	riley	riley	PROPN
ajm-1763	280	13	,	,	PUNCT
ajm-1763	280	14	j.	j.	PROPN
ajm-1763	280	15	todd	todd	PROPN
ajm-1763	280	16	.	.	PUNCT
ajm-1763	281	1	c.	c.	PROPN
ajm-1763	281	2	and	and	CCONJ
ajm-1763	281	3	volkan	volkan	PROPN
ajm-1763	281	4	,	,	PUNCT
ajm-1763	281	5	a.	a.	NOUN
ajm-1763	281	6	(	(	PUNCT
ajm-1763	281	7	2009	2009	NUM
ajm-1763	281	8	)	)	PUNCT
ajm-1763	281	9	.	.	PUNCT
ajm-1763	282	1	sfas	sfas	PROPN
ajm-1763	282	2	141(r	141(r	NUM
ajm-1763	282	3	):	):	PUNCT
ajm-1763	282	4	global	global	ADJ
ajm-1763	282	5	covergance	covergance	NOUN
ajm-1763	282	6	and	and	CCONJ
ajm-1763	282	7	massive	massive	ADJ
ajm-1763	282	8	change	change	NOUN
ajm-1763	282	9	in	in	ADP
ajm-1763	282	10	m	m	PROPN
ajm-1763	282	11	&	&	CCONJ
ajm-1763	282	12	a	a	DET
ajm-1763	282	13	accounting	accounting	NOUN
ajm-1763	282	14	.	.	PUNCT
ajm-1763	283	1	journal	journal	PROPN
ajm-1763	283	2	of	of	ADP
ajm-1763	283	3	business	business	PROPN
ajm-1763	283	4	&	&	CCONJ
ajm-1763	283	5	ecnomics	ecnomics	PROPN
ajm-1763	283	6	research	research	NOUN
ajm-1763	283	7	,	,	PUNCT
ajm-1763	283	8	7(4	7(4	NUM
ajm-1763	283	9	)	)	PUNCT
ajm-1763	283	10	,	,	PUNCT
ajm-1763	283	11	125	125	NUM
ajm-1763	283	12	136	136	NUM
ajm-1763	283	13	.	.	PUNCT
ajm-1763	284	1	beatty	beatty	PROPN
ajm-1763	284	2	,	,	PUNCT
ajm-1763	284	3	a.	a.	PROPN
ajm-1763	284	4	and	and	CCONJ
ajm-1763	284	5	joseph	joseph	PROPN
ajm-1763	284	6	weber	weber	PROPN
ajm-1763	284	7	(	(	PUNCT
ajm-1763	284	8	2006	2006	NUM
ajm-1763	284	9	)	)	PUNCT
ajm-1763	284	10	.	.	PUNCT
ajm-1763	285	1	accounting	accounting	NOUN
ajm-1763	285	2	discretion	discretion	NOUN
ajm-1763	285	3	in	in	ADP
ajm-1763	285	4	fair	fair	ADJ
ajm-1763	285	5	value	value	NOUN
ajm-1763	285	6	estimates	estimate	NOUN
ajm-1763	285	7	:	:	PUNCT
ajm-1763	285	8	an	an	DET
ajm-1763	285	9	examination	examination	NOUN
ajm-1763	285	10	of	of	ADP
ajm-1763	285	11	sfas	sfas	NOUN
ajm-1763	285	12	142	142	NUM
ajm-1763	285	13	impairments	impairment	NOUN
ajm-1763	285	14	.	.	PUNCT
ajm-1763	286	1	journal	journal	NOUN
ajm-1763	286	2	of	of	ADP
ajm-1763	286	3	accounting	accounting	NOUN
ajm-1763	286	4	research	research	NOUN
ajm-1763	286	5	,	,	PUNCT
ajm-1763	286	6	44(2	44(2	NOUN
ajm-1763	286	7	)	)	PUNCT
ajm-1763	286	8	,	,	PUNCT
ajm-1763	286	9	257	257	NUM
ajm-1763	286	10	-	-	SYM
ajm-1763	286	11	288	288	NUM
ajm-1763	286	12	.	.	PUNCT
ajm-1763	287	1	bell	bell	PROPN
ajm-1763	287	2	,	,	PUNCT
ajm-1763	287	3	t.b	t.b	PROPN
ajm-1763	287	4	.	.	PROPN
ajm-1763	287	5	,	,	PUNCT
ajm-1763	287	6	griffin	griffin	PROPN
ajm-1763	287	7	,	,	PUNCT
ajm-1763	287	8	j.b	j.b	PROPN
ajm-1763	287	9	.	.	PUNCT
ajm-1763	287	10	(	(	PUNCT
ajm-1763	287	11	2012	2012	NUM
ajm-1763	287	12	)	)	PUNCT
ajm-1763	287	13	.	.	PUNCT
ajm-1763	288	1	commentary	commentary	NOUN
ajm-1763	288	2	on	on	ADP
ajm-1763	288	3	auditing	audit	VERB
ajm-1763	288	4	high	high	ADJ
ajm-1763	288	5	-	-	PUNCT
ajm-1763	288	6	uncertainty	uncertainty	NOUN
ajm-1763	288	7	fair	fair	ADJ
ajm-1763	288	8	value	value	NOUN
ajm-1763	288	9	estimates	estimate	NOUN
ajm-1763	288	10	.	.	PUNCT
ajm-1763	289	1	auditing	auditing	NOUN
ajm-1763	289	2	:	:	PUNCT
ajm-1763	289	3	a	a	DET
ajm-1763	289	4	journal	journal	NOUN
ajm-1763	289	5	of	of	ADP
ajm-1763	289	6	practice	practice	NOUN
ajm-1763	289	7	&	&	CCONJ
ajm-1763	289	8	theory	theory	NOUN
ajm-1763	289	9	,	,	PUNCT
ajm-1763	289	10	31(1	31(1	NUM
ajm-1763	289	11	)	)	PUNCT
ajm-1763	289	12	,	,	PUNCT
ajm-1763	289	13	147	147	NUM
ajm-1763	289	14	-	-	SYM
ajm-1763	289	15	155	155	NUM
ajm-1763	289	16	.	.	PUNCT
ajm-1763	290	1	bens	bens	PROPN
ajm-1763	290	2	,	,	PUNCT
ajm-1763	290	3	d.	d.	PROPN
ajm-1763	290	4	,	,	PUNCT
ajm-1763	290	5	heltzer	heltzer	PROPN
ajm-1763	290	6	,	,	PUNCT
ajm-1763	290	7	w.	w.	PROPN
ajm-1763	290	8	,	,	PUNCT
ajm-1763	290	9	and	and	CCONJ
ajm-1763	290	10	benjamin	benjamin	PROPN
ajm-1763	290	11	segal	segal	PROPN
ajm-1763	290	12	(	(	PUNCT
ajm-1763	290	13	2011	2011	NUM
ajm-1763	290	14	)	)	PUNCT
ajm-1763	290	15	.	.	PUNCT
ajm-1763	291	1	the	the	DET
ajm-1763	291	2	information	information	NOUN
ajm-1763	291	3	content	content	NOUN
ajm-1763	291	4	of	of	ADP
ajm-1763	291	5	goodwill	goodwill	NOUN
ajm-1763	291	6	impairments	impairment	NOUN
ajm-1763	291	7	and	and	CCONJ
ajm-1763	291	8	sfas	sfas	NOUN
ajm-1763	291	9	142	142	NUM
ajm-1763	291	10	.	.	PUNCT
ajm-1763	292	1	journal	journal	PROPN
ajm-1763	292	2	of	of	ADP
ajm-1763	292	3	accounting	accounting	NOUN
ajm-1763	292	4	,	,	PUNCT
ajm-1763	292	5	auditing	auditing	NOUN
ajm-1763	292	6	&	&	CCONJ
ajm-1763	292	7	finance	finance	NOUN
ajm-1763	292	8	,	,	PUNCT
ajm-1763	292	9	26	26	NUM
ajm-1763	292	10	(	(	PUNCT
ajm-1763	292	11	3	3	NUM
ajm-1763	292	12	)	)	PUNCT
ajm-1763	292	13	,	,	PUNCT
ajm-1763	292	14	527	527	NUM
ajm-1763	292	15	-	-	SYM
ajm-1763	292	16	555	555	NUM
ajm-1763	292	17	.	.	PUNCT
ajm-1763	293	1	american	american	PROPN
ajm-1763	293	2	journal	journal	PROPN
ajm-1763	293	3	of	of	ADP
ajm-1763	293	4	management	management	NOUN
ajm-1763	293	5	vol	vol	NOUN
ajm-1763	293	6	.	.	PUNCT
ajm-1763	294	1	17(1	17(1	NUM
ajm-1763	294	2	)	)	PUNCT
ajm-1763	294	3	2017	2017	NUM
ajm-1763	294	4	45	45	NUM
ajm-1763	294	5	cai	cai	X
ajm-1763	294	6	,	,	PUNCT
ajm-1763	294	7	y.	y.	PROPN
ajm-1763	294	8	,	,	PUNCT
ajm-1763	294	9	kim	kim	PROPN
ajm-1763	294	10	,	,	PUNCT
ajm-1763	294	11	y.	y.	PROPN
ajm-1763	294	12	,	,	PUNCT
ajm-1763	294	13	park	park	PROPN
ajm-1763	294	14	,	,	PUNCT
ajm-1763	294	15	j.	j.	PROPN
ajm-1763	294	16	c.	c.	PROPN
ajm-1763	294	17	,	,	PUNCT
ajm-1763	294	18	&	&	CCONJ
ajm-1763	294	19	white	white	PROPN
ajm-1763	294	20	,	,	PUNCT
ajm-1763	294	21	h.	h.	PROPN
ajm-1763	294	22	d.	d.	PROPN
ajm-1763	294	23	(	(	PUNCT
ajm-1763	294	24	2015	2015	NUM
ajm-1763	294	25	)	)	PUNCT
ajm-1763	294	26	.	.	PUNCT
ajm-1763	295	1	common	common	ADJ
ajm-1763	295	2	auditors	auditor	NOUN
ajm-1763	295	3	in	in	ADP
ajm-1763	295	4	m&a	m&a	PROPN
ajm-1763	295	5	transactions	transaction	NOUN
ajm-1763	295	6	.	.	PUNCT
ajm-1763	296	1	journal	journal	NOUN
ajm-1763	296	2	of	of	ADP
ajm-1763	296	3	accounting	accounting	NOUN
ajm-1763	296	4	and	and	CCONJ
ajm-1763	296	5	economics	economic	NOUN
ajm-1763	296	6	.	.	PUNCT
ajm-1763	297	1	(	(	PUNCT
ajm-1763	297	2	in	in	ADP
ajm-1763	297	3	press	press	NOUN
ajm-1763	297	4	)	)	PUNCT
ajm-1763	297	5	.	.	PUNCT
ajm-1763	298	1	chambers	chamber	NOUN
ajm-1763	298	2	,	,	PUNCT
ajm-1763	298	3	d.	d.	PROPN
ajm-1763	298	4	and	and	CCONJ
ajm-1763	298	5	catherine	catherine	PROPN
ajm-1763	298	6	finger	finger	PROPN
ajm-1763	298	7	(	(	PUNCT
ajm-1763	298	8	2011	2011	NUM
ajm-1763	298	9	)	)	PUNCT
ajm-1763	298	10	.	.	PUNCT
ajm-1763	299	1	goodwill	goodwill	NOUN
ajm-1763	299	2	and	and	CCONJ
ajm-1763	299	3	non	non	NOUN
ajm-1763	299	4	-	-	NOUN
ajm-1763	299	5	impairments	impairment	NOUN
ajm-1763	299	6	.	.	PUNCT
ajm-1763	300	1	the	the	DET
ajm-1763	300	2	cpa	cpa	PROPN
ajm-1763	300	3	journal	journal	PROPN
ajm-1763	300	4	,	,	PUNCT
ajm-1763	300	5	february	february	PROPN
ajm-1763	300	6	2011	2011	NUM
ajm-1763	300	7	,	,	PUNCT
ajm-1763	300	8	38	38	NUM
ajm-1763	300	9	-	-	SYM
ajm-1763	300	10	41	41	NUM
ajm-1763	300	11	.	.	PUNCT
ajm-1763	301	1	christensen	christensen	PROPN
ajm-1763	301	2	,	,	PUNCT
ajm-1763	301	3	b.	b.	PROPN
ajm-1763	301	4	e.	e.	PROPN
ajm-1763	301	5	,	,	PUNCT
ajm-1763	301	6	glover	glover	PROPN
ajm-1763	301	7	s.	s.	PROPN
ajm-1763	301	8	m.	m.	PROPN
ajm-1763	301	9	,	,	PUNCT
ajm-1763	301	10	and	and	CCONJ
ajm-1763	301	11	wood	wood	NOUN
ajm-1763	301	12	.	.	PUNCT
ajm-1763	302	1	d.	d.	PROPN
ajm-1763	302	2	a.	a.	PROPN
ajm-1763	302	3	(	(	PUNCT
ajm-1763	302	4	2012	2012	NUM
ajm-1763	302	5	)	)	PUNCT
ajm-1763	302	6	.	.	PUNCT
ajm-1763	303	1	extreme	extreme	ADJ
ajm-1763	303	2	estimation	estimation	NOUN
ajm-1763	303	3	uncertainty	uncertainty	NOUN
ajm-1763	303	4	in	in	ADP
ajm-1763	303	5	fair	fair	ADJ
ajm-1763	303	6	value	value	NOUN
ajm-1763	303	7	estimates	estimate	NOUN
ajm-1763	303	8	:	:	PUNCT
ajm-1763	303	9	the	the	DET
ajm-1763	303	10	implications	implication	NOUN
ajm-1763	303	11	for	for	ADP
ajm-1763	303	12	audit	audit	NOUN
ajm-1763	303	13	assurance	assurance	NOUN
ajm-1763	303	14	.	.	PUNCT
ajm-1763	304	1	auditing	auditing	NOUN
ajm-1763	304	2	:	:	PUNCT
ajm-1763	304	3	a	a	DET
ajm-1763	304	4	journal	journal	NOUN
ajm-1763	304	5	of	of	ADP
ajm-1763	304	6	practice	practice	NOUN
ajm-1763	304	7	&	&	CCONJ
ajm-1763	304	8	theory	theory	NOUN
ajm-1763	304	9	,	,	PUNCT
ajm-1763	304	10	31	31	NUM
ajm-1763	304	11	(	(	PUNCT
ajm-1763	304	12	1	1	NUM
ajm-1763	304	13	)	)	PUNCT
ajm-1763	304	14	,	,	PUNCT
ajm-1763	304	15	127	127	NUM
ajm-1763	304	16	-	-	SYM
ajm-1763	304	17	146	146	NUM
ajm-1763	304	18	.	.	PUNCT
ajm-1763	304	19	chtourou	chtourou	PROPN
ajm-1763	304	20	,	,	PUNCT
ajm-1763	304	21	s.m	s.m	PROPN
ajm-1763	304	22	.	.	PROPN
ajm-1763	304	23	,	,	PUNCT
ajm-1763	304	24	bedard	bedard	PROPN
ajm-1763	304	25	,	,	PUNCT
ajm-1763	304	26	j.	j.	PROPN
ajm-1763	304	27	,	,	PUNCT
ajm-1763	304	28	and	and	CCONJ
ajm-1763	304	29	lucie	lucie	PROPN
ajm-1763	304	30	courteau	courteau	PROPN
ajm-1763	304	31	(	(	PUNCT
ajm-1763	304	32	2001	2001	NUM
ajm-1763	304	33	)	)	PUNCT
ajm-1763	304	34	.	.	PUNCT
ajm-1763	305	1	corporate	corporate	ADJ
ajm-1763	305	2	governance	governance	NOUN
ajm-1763	305	3	and	and	CCONJ
ajm-1763	305	4	earnings	earning	NOUN
ajm-1763	305	5	management	management	NOUN
ajm-1763	305	6	.	.	PUNCT
ajm-1763	306	1	working	work	VERB
ajm-1763	306	2	paper	paper	NOUN
ajm-1763	306	3	,	,	PUNCT
ajm-1763	306	4	universite	universite	PROPN
ajm-1763	306	5	laval	laval	PROPN
ajm-1763	306	6	,	,	PUNCT
ajm-1763	306	7	canada	canada	PROPN
ajm-1763	306	8	.	.	PUNCT
ajm-1763	307	1	dao	dao	PROPN
ajm-1763	307	2	,	,	PUNCT
ajm-1763	307	3	mai	mai	PROPN
ajm-1763	307	4	and	and	CCONJ
ajm-1763	307	5	huang	huang	PROPN
ajm-1763	307	6	,	,	PUNCT
ajm-1763	307	7	hua	hua	PROPN
ajm-1763	307	8	wei	wei	PROPN
ajm-1763	307	9	and	and	CCONJ
ajm-1763	307	10	chen	chen	PROPN
ajm-1763	307	11	,	,	PUNCT
ajm-1763	307	12	ken	ken	PROPN
ajm-1763	307	13	y.	y.	PROPN
ajm-1763	307	14	and	and	CCONJ
ajm-1763	307	15	huang	huang	PROPN
ajm-1763	307	16	,	,	PUNCT
ajm-1763	307	17	ting	ting	PROPN
ajm-1763	307	18	chiao	chiao	PROPN
ajm-1763	307	19	(	(	PUNCT
ajm-1763	307	20	2014	2014	NUM
ajm-1763	307	21	)	)	PUNCT
ajm-1763	307	22	.	.	PUNCT
ajm-1763	308	1	can	can	AUX
ajm-1763	308	2	management	management	VERB
ajm-1763	308	3	turnover	turnover	NOUN
ajm-1763	308	4	restore	restore	VERB
ajm-1763	308	5	the	the	DET
ajm-1763	308	6	financial	financial	ADJ
ajm-1763	308	7	statement	statement	NOUN
ajm-1763	308	8	credibility	credibility	NOUN
ajm-1763	308	9	of	of	ADP
ajm-1763	308	10	restating	restate	VERB
ajm-1763	308	11	firms	firm	NOUN
ajm-1763	308	12	?	?	PUNCT
ajm-1763	309	1	further	further	ADJ
ajm-1763	309	2	evidence	evidence	NOUN
ajm-1763	309	3	.	.	PUNCT
ajm-1763	310	1	journal	journal	NOUN
ajm-1763	310	2	of	of	ADP
ajm-1763	310	3	business	business	NOUN
ajm-1763	310	4	finance	finance	PROPN
ajm-1763	310	5	&	&	CCONJ
ajm-1763	310	6	accounting	accounting	PROPN
ajm-1763	310	7	.	.	PUNCT
ajm-1763	311	1	41	41	NUM
ajm-1763	311	2	,	,	PUNCT
ajm-1763	311	3	(	(	PUNCT
ajm-1763	311	4	7	7	NUM
ajm-1763	311	5	-	-	SYM
ajm-1763	311	6	8)	8)	NUM
ajm-1763	311	7	,	,	PUNCT
ajm-1763	311	8	893	893	NUM
ajm-1763	311	9	-	-	SYM
ajm-1763	311	10	925	925	NUM
ajm-1763	311	11	.	.	PUNCT
ajm-1763	311	12	davidson	davidson	PROPN
ajm-1763	311	13	,	,	PUNCT
ajm-1763	311	14	r.h	r.h	PROPN
ajm-1763	311	15	.	.	PROPN
ajm-1763	311	16	(	(	PUNCT
ajm-1763	311	17	2014	2014	NUM
ajm-1763	311	18	)	)	PUNCT
ajm-1763	311	19	.	.	PUNCT
ajm-1763	312	1	the	the	DET
ajm-1763	312	2	macro	macro	ADJ
ajm-1763	312	3	economy	economy	NOUN
ajm-1763	312	4	and	and	CCONJ
ajm-1763	312	5	incentives	incentive	VERB
ajm-1763	312	6	to	to	PART
ajm-1763	312	7	commit	commit	VERB
ajm-1763	312	8	accounting	accounting	NOUN
ajm-1763	312	9	fraud	fraud	NOUN
ajm-1763	312	10	.	.	PUNCT
ajm-1763	313	1	working	working	PROPN
ajm-1763	313	2	paper	paper	PROPN
ajm-1763	313	3	mcdonough	mcdonough	PROPN
ajm-1763	313	4	school	school	PROPN
ajm-1763	313	5	of	of	ADP
ajm-1763	313	6	business	business	NOUN
ajm-1763	313	7	,	,	PUNCT
ajm-1763	313	8	georgetown	georgetown	PROPN
ajm-1763	313	9	university	university	PROPN
ajm-1763	313	10	.	.	PUNCT
ajm-1763	314	1	digabriele	digabriele	PROPN
ajm-1763	314	2	,	,	PUNCT
ajm-1763	314	3	james	james	PROPN
ajm-1763	314	4	a.	a.	PROPN
ajm-1763	314	5	(	(	PUNCT
ajm-1763	314	6	2006	2006	NUM
ajm-1763	314	7	)	)	PUNCT
ajm-1763	314	8	.	.	PUNCT
ajm-1763	315	1	an	an	DET
ajm-1763	315	2	empirical	empirical	ADJ
ajm-1763	315	3	walk	walk	NOUN
ajm-1763	315	4	down	down	ADP
ajm-1763	315	5	valuation	valuation	NOUN
ajm-1763	315	6	way	way	NOUN
ajm-1763	315	7	:	:	PUNCT
ajm-1763	315	8	are	be	AUX
ajm-1763	315	9	the	the	DET
ajm-1763	315	10	valuation	valuation	NOUN
ajm-1763	315	11	methods	method	NOUN
ajm-1763	315	12	of	of	ADP
ajm-1763	315	13	closely	closely	ADV
ajm-1763	315	14	held	hold	VERB
ajm-1763	315	15	companies	company	NOUN
ajm-1763	315	16	chosen	choose	VERB
ajm-1763	315	17	by	by	ADP
ajm-1763	315	18	the	the	DET
ajm-1763	315	19	courts	court	NOUN
ajm-1763	315	20	a	a	DET
ajm-1763	315	21	function	function	NOUN
ajm-1763	315	22	of	of	ADP
ajm-1763	315	23	the	the	DET
ajm-1763	315	24	type	type	NOUN
ajm-1763	315	25	of	of	ADP
ajm-1763	315	26	case	case	NOUN
ajm-1763	315	27	and	and	CCONJ
ajm-1763	315	28	level	level	NOUN
ajm-1763	315	29	of	of	ADP
ajm-1763	315	30	court	court	NOUN
ajm-1763	315	31	?	?	PUNCT
ajm-1763	316	1	the	the	DET
ajm-1763	316	2	journal	journal	NOUN
ajm-1763	316	3	of	of	ADP
ajm-1763	316	4	legal	legal	ADJ
ajm-1763	316	5	economics	economic	NOUN
ajm-1763	316	6	,	,	PUNCT
ajm-1763	316	7	13(3	13(3	NUM
ajm-1763	316	8	)	)	PUNCT
ajm-1763	316	9	,	,	PUNCT
ajm-1763	316	10	39	39	NUM
ajm-1763	316	11	-	-	SYM
ajm-1763	316	12	64	64	NUM
ajm-1763	316	13	.	.	PUNCT
ajm-1763	317	1	digabriele	digabriele	PROPN
ajm-1763	317	2	,	,	PUNCT
ajm-1763	317	3	james	james	PROPN
ajm-1763	317	4	a.	a.	PROPN
ajm-1763	317	5	(	(	PUNCT
ajm-1763	317	6	2007	2007	NUM
ajm-1763	317	7	)	)	PUNCT
ajm-1763	317	8	.	.	PUNCT
ajm-1763	318	1	do	do	AUX
ajm-1763	318	2	court	court	NOUN
ajm-1763	318	3	preferences	preference	NOUN
ajm-1763	318	4	for	for	ADP
ajm-1763	318	5	valuation	valuation	NOUN
ajm-1763	318	6	approaches	approach	NOUN
ajm-1763	318	7	of	of	ADP
ajm-1763	318	8	closely	closely	ADV
ajm-1763	318	9	held	hold	VERB
ajm-1763	318	10	companies	company	NOUN
ajm-1763	318	11	vary	vary	VERB
ajm-1763	318	12	by	by	ADP
ajm-1763	318	13	industry	industry	NOUN
ajm-1763	318	14	?	?	PUNCT
ajm-1763	319	1	journal	journal	NOUN
ajm-1763	319	2	of	of	ADP
ajm-1763	319	3	business	business	NOUN
ajm-1763	319	4	valuation	valuation	NOUN
ajm-1763	319	5	and	and	CCONJ
ajm-1763	319	6	economic	economic	ADJ
ajm-1763	319	7	loss	loss	NOUN
ajm-1763	319	8	analysis	analysis	NOUN
ajm-1763	319	9	,	,	PUNCT
ajm-1763	319	10	2	2	NUM
ajm-1763	319	11	(	(	PUNCT
ajm-1763	319	12	1	1	NUM
ajm-1763	319	13	)	)	PUNCT
ajm-1763	319	14	article	article	NOUN
ajm-1763	319	15	5	5	NUM
ajm-1763	319	16	,	,	PUNCT
ajm-1763	319	17	pp-1	pp-1	PRON
ajm-1763	319	18	-	-	SYM
ajm-1763	319	19	22	22	NUM
ajm-1763	319	20	.	.	PUNCT
ajm-1763	320	1	digabriele	digabriele	PROPN
ajm-1763	320	2	,	,	PUNCT
ajm-1763	320	3	j.a	j.a	PROPN
ajm-1763	320	4	.	.	PROPN
ajm-1763	320	5	(	(	PUNCT
ajm-1763	320	6	2013	2013	NUM
ajm-1763	320	7	)	)	PUNCT
ajm-1763	320	8	.	.	PUNCT
ajm-1763	321	1	the	the	DET
ajm-1763	321	2	insignificance	insignificance	NOUN
ajm-1763	321	3	of	of	ADP
ajm-1763	321	4	auditor	auditor	NOUN
ajm-1763	321	5	selection	selection	NOUN
ajm-1763	321	6	in	in	ADP
ajm-1763	321	7	the	the	DET
ajm-1763	321	8	valuation	valuation	NOUN
ajm-1763	321	9	of	of	ADP
ajm-1763	321	10	private	private	ADJ
ajm-1763	321	11	companies	company	NOUN
ajm-1763	321	12	within	within	ADP
ajm-1763	321	13	the	the	DET
ajm-1763	321	14	public	public	ADJ
ajm-1763	321	15	acquisition	acquisition	NOUN
ajm-1763	321	16	market	market	NOUN
ajm-1763	321	17	.	.	PUNCT
ajm-1763	322	1	international	international	ADJ
ajm-1763	322	2	journal	journal	NOUN
ajm-1763	322	3	of	of	ADP
ajm-1763	322	4	critical	critical	ADJ
ajm-1763	322	5	accounting	accounting	NOUN
ajm-1763	322	6	,	,	PUNCT
ajm-1763	322	7	5(3	5(3	NUM
ajm-1763	322	8	)	)	PUNCT
ajm-1763	322	9	,	,	PUNCT
ajm-1763	322	10	275	275	NUM
ajm-1763	322	11	-	-	SYM
ajm-1763	322	12	287	287	NUM
ajm-1763	322	13	.	.	PUNCT
ajm-1763	323	1	erickson	erickson	PROPN
ajm-1763	323	2	,	,	PUNCT
ajm-1763	323	3	m.	m.	PROPN
ajm-1763	323	4	,	,	PUNCT
ajm-1763	323	5	e.	e.	PROPN
ajm-1763	323	6	,	,	PUNCT
ajm-1763	323	7	heitzman	heitzman	PROPN
ajm-1763	323	8	,	,	PUNCT
ajm-1763	323	9	s.	s.	PROPN
ajm-1763	323	10	and	and	CCONJ
ajm-1763	323	11	x.	x.	PROPN
ajm-1763	323	12	frank	frank	PROPN
ajm-1763	323	13	zhang	zhang	PROPN
ajm-1763	323	14	(	(	PUNCT
ajm-1763	323	15	2012	2012	NUM
ajm-1763	323	16	)	)	PUNCT
ajm-1763	323	17	.	.	PUNCT
ajm-1763	324	1	the	the	DET
ajm-1763	324	2	effect	effect	NOUN
ajm-1763	324	3	of	of	ADP
ajm-1763	324	4	financial	financial	ADJ
ajm-1763	324	5	misreporting	misreporting	NOUN
ajm-1763	324	6	on	on	ADP
ajm-1763	324	7	corporate	corporate	ADJ
ajm-1763	324	8	mergers	merger	NOUN
ajm-1763	324	9	and	and	CCONJ
ajm-1763	324	10	acquisitions	acquisition	NOUN
ajm-1763	324	11	,	,	PUNCT
ajm-1763	324	12	working	working	NOUN
ajm-1763	324	13	paper	paper	NOUN
ajm-1763	324	14	.	.	PUNCT
ajm-1763	325	1	greene	greene	PROPN
ajm-1763	325	2	,	,	PUNCT
ajm-1763	325	3	w.h	w.h	PROPN
ajm-1763	325	4	.	.	PROPN
ajm-1763	325	5	2003	2003	NUM
ajm-1763	325	6	.	.	PUNCT
ajm-1763	326	1	econometric	econometric	ADJ
ajm-1763	326	2	analysis	analysis	NOUN
ajm-1763	326	3	.	.	PUNCT
ajm-1763	327	1	prentice	prentice	PROPN
ajm-1763	327	2	hall	hall	PROPN
ajm-1763	327	3	inc	inc	PROPN
ajm-1763	327	4	.	.	PROPN
ajm-1763	328	1	upper	upper	PROPN
ajm-1763	328	2	saddle	saddle	PROPN
ajm-1763	328	3	river	river	PROPN
ajm-1763	328	4	,	,	PUNCT
ajm-1763	328	5	nj	nj	PROPN
ajm-1763	328	6	.	.	PUNCT
ajm-1763	328	7	gu	gu	PROPN
ajm-1763	328	8	,	,	PUNCT
ajm-1763	328	9	f.	f.	PROPN
ajm-1763	328	10	and	and	CCONJ
ajm-1763	328	11	baruch	baruch	ADJ
ajm-1763	328	12	lev	lev	NOUN
ajm-1763	328	13	(	(	PUNCT
ajm-1763	328	14	2008	2008	NUM
ajm-1763	328	15	)	)	PUNCT
ajm-1763	328	16	.	.	PUNCT
ajm-1763	329	1	overpriced	overprice	VERB
ajm-1763	329	2	shares	share	NOUN
ajm-1763	329	3	,	,	PUNCT
ajm-1763	329	4	ill	ill	ADV
ajm-1763	329	5	-	-	PUNCT
ajm-1763	329	6	advised	advise	VERB
ajm-1763	329	7	acquisitions	acquisition	NOUN
ajm-1763	329	8	,	,	PUNCT
ajm-1763	329	9	and	and	CCONJ
ajm-1763	329	10	goodwill	goodwill	NOUN
ajm-1763	329	11	impairment	impairment	NOUN
ajm-1763	329	12	.	.	PUNCT
ajm-1763	330	1	working	work	VERB
ajm-1763	330	2	paper	paper	NOUN
ajm-1763	330	3	,	,	PUNCT
ajm-1763	330	4	new	new	PROPN
ajm-1763	330	5	york	york	PROPN
ajm-1763	330	6	university	university	PROPN
ajm-1763	330	7	.	.	PUNCT
ajm-1763	331	1	http://www.papers.ssrn.com/sol3/papers.cfm?abstract_id=1130940	http://www.papers.ssrn.com/sol3/papers.cfm?abstract_id=1130940	PROPN
ajm-1763	331	2	.	.	PUNCT
ajm-1763	331	3	hall	hall	PROPN
ajm-1763	331	4	,	,	PUNCT
ajm-1763	331	5	owen	owen	PROPN
ajm-1763	331	6	p.	p.	PROPN
ajm-1763	331	7	and	and	CCONJ
ajm-1763	331	8	davis	davis	PROPN
ajm-1763	331	9	,	,	PUNCT
ajm-1763	331	10	michael	michael	PROPN
ajm-1763	331	11	,	,	PUNCT
ajm-1763	331	12	(	(	PUNCT
ajm-1763	331	13	2014	2014	NUM
ajm-1763	331	14	)	)	PUNCT
ajm-1763	331	15	.	.	PUNCT
ajm-1763	332	1	detecting	detect	VERB
ajm-1763	332	2	abnormal	abnormal	ADJ
ajm-1763	332	3	goodwill	goodwill	NOUN
ajm-1763	332	4	impariment	impariment	NOUN
ajm-1763	332	5	practices	practice	NOUN
ajm-1763	332	6	using	use	VERB
ajm-1763	332	7	predictive	predictive	ADJ
ajm-1763	332	8	analytics	analytic	NOUN
ajm-1763	332	9	,	,	PUNCT
ajm-1763	332	10	journal	journal	NOUN
ajm-1763	332	11	of	of	ADP
ajm-1763	332	12	applied	apply	VERB
ajm-1763	332	13	research	research	NOUN
ajm-1763	332	14	in	in	ADP
ajm-1763	332	15	accounting	accounting	NOUN
ajm-1763	332	16	and	and	CCONJ
ajm-1763	332	17	finance	finance	NOUN
ajm-1763	332	18	,	,	PUNCT
ajm-1763	332	19	9	9	NUM
ajm-1763	332	20	(	(	PUNCT
ajm-1763	332	21	1	1	NUM
ajm-1763	332	22	)	)	PUNCT
ajm-1763	332	23	.	.	PUNCT
ajm-1763	333	1	hayn	hayn	NOUN
ajm-1763	333	2	,	,	PUNCT
ajm-1763	333	3	c.	c.	PROPN
ajm-1763	333	4	and	and	CCONJ
ajm-1763	333	5	p.j	p.j	PROPN
ajm-1763	333	6	.	.	PROPN
ajm-1763	333	7	hughes	hughes	PROPN
ajm-1763	333	8	(	(	PUNCT
ajm-1763	333	9	2006	2006	NUM
ajm-1763	333	10	)	)	PUNCT
ajm-1763	333	11	.	.	PUNCT
ajm-1763	334	1	leading	lead	VERB
ajm-1763	334	2	indicators	indicator	NOUN
ajm-1763	334	3	of	of	ADP
ajm-1763	334	4	goodwill	goodwill	NOUN
ajm-1763	334	5	impairment	impairment	NOUN
ajm-1763	334	6	.	.	PUNCT
ajm-1763	335	1	journal	journal	NOUN
ajm-1763	335	2	of	of	ADP
ajm-1763	335	3	accounting	accounting	NOUN
ajm-1763	335	4	,	,	PUNCT
ajm-1763	335	5	auditing	auditing	NOUN
ajm-1763	335	6	and	and	CCONJ
ajm-1763	335	7	finance	finance	NOUN
ajm-1763	335	8	,	,	PUNCT
ajm-1763	335	9	21	21	NUM
ajm-1763	335	10	,	,	PUNCT
ajm-1763	335	11	223	223	NUM
ajm-1763	335	12	-	-	SYM
ajm-1763	335	13	265	265	NUM
ajm-1763	335	14	.	.	PUNCT
ajm-1763	336	1	hilbe	hilbe	NOUN
ajm-1763	336	2	,	,	PUNCT
ajm-1763	336	3	j.m	j.m	PROPN
ajm-1763	336	4	.	.	PROPN
ajm-1763	336	5	(	(	PUNCT
ajm-1763	336	6	2009	2009	NUM
ajm-1763	336	7	)	)	PUNCT
ajm-1763	336	8	logistic	logistic	ADJ
ajm-1763	336	9	regression	regression	NOUN
ajm-1763	336	10	models	model	NOUN
ajm-1763	336	11	.	.	PUNCT
ajm-1763	337	1	taylor	taylor	PROPN
ajm-1763	337	2	&	&	CCONJ
ajm-1763	337	3	francis	francis	PROPN
ajm-1763	337	4	group	group	PROPN
ajm-1763	337	5	.	.	PUNCT
ajm-1763	338	1	london	london	PROPN
ajm-1763	338	2	,	,	PUNCT
ajm-1763	338	3	uk	uk	PROPN
ajm-1763	338	4	.	.	PROPN
ajm-1763	338	5	idowu	idowu	PROPN
ajm-1763	338	6	,	,	PUNCT
ajm-1763	338	7	s.o	s.o	PROPN
ajm-1763	338	8	.	.	PROPN
ajm-1763	338	9	,	,	PUNCT
ajm-1763	338	10	celine	celine	PROPN
ajm-1763	338	11	,	,	PUNCT
ajm-1763	338	12	l.	l.	PROPN
ajm-1763	338	13	(	(	PUNCT
ajm-1763	338	14	2011	2011	NUM
ajm-1763	338	15	)	)	PUNCT
ajm-1763	338	16	.	.	PUNCT
ajm-1763	339	1	theory	theory	NOUN
ajm-1763	339	2	and	and	CCONJ
ajm-1763	339	3	practice	practice	NOUN
ajm-1763	339	4	of	of	ADP
ajm-1763	339	5	corporate	corporate	ADJ
ajm-1763	339	6	social	social	ADJ
ajm-1763	339	7	responsibility	responsibility	NOUN
ajm-1763	339	8	.	.	PUNCT
ajm-1763	340	1	springer	springer	PROPN
ajm-1763	340	2	london	london	PROPN
ajm-1763	340	3	,	,	PUNCT
ajm-1763	340	4	united	united	PROPN
ajm-1763	340	5	kingdom	kingdom	PROPN
ajm-1763	340	6	.	.	PUNCT
ajm-1763	341	1	komissarov	komissarov	PROPN
ajm-1763	341	2	,	,	PUNCT
ajm-1763	341	3	j.	j.	PROPN
ajm-1763	341	4	,	,	PUNCT
ajm-1763	341	5	kastantin	kastantin	PROPN
ajm-1763	341	6	,	,	PUNCT
ajm-1763	341	7	j.	j.	PROPN
ajm-1763	341	8	and	and	CCONJ
ajm-1763	341	9	katherine	katherine	PROPN
ajm-1763	341	10	rick	rick	PROPN
ajm-1763	341	11	(	(	PUNCT
ajm-1763	341	12	2014	2014	NUM
ajm-1763	341	13	)	)	PUNCT
ajm-1763	341	14	.	.	PUNCT
ajm-1763	342	1	impairment	impairment	NOUN
ajm-1763	342	2	of	of	ADP
ajm-1763	342	3	long	long	ADV
ajm-1763	342	4	-	-	PUNCT
ajm-1763	342	5	lived	live	VERB
ajm-1763	342	6	assets	asset	NOUN
ajm-1763	342	7	,	,	PUNCT
ajm-1763	342	8	a	a	DET
ajm-1763	342	9	comparison	comparison	NOUN
ajm-1763	342	10	under	under	ADP
ajm-1763	342	11	the	the	DET
ajm-1763	342	12	asc	asc	PROPN
ajm-1763	342	13	and	and	CCONJ
ajm-1763	342	14	ifrs	ifrs	PROPN
ajm-1763	342	15	,	,	PUNCT
ajm-1763	342	16	the	the	DET
ajm-1763	342	17	cpa	cpa	PROPN
ajm-1763	342	18	journal	journal	NOUN
ajm-1763	342	19	,	,	PUNCT
ajm-1763	342	20	may	may	PROPN
ajm-1763	342	21	2014	2014	NUM
ajm-1763	342	22	,	,	PUNCT
ajm-1763	342	23	28	28	NUM
ajm-1763	342	24	-	-	SYM
ajm-1763	342	25	33	33	NUM
ajm-1763	342	26	.	.	PUNCT
ajm-1763	343	1	lee	lee	PROPN
ajm-1763	343	2	,	,	PUNCT
ajm-1763	343	3	c.	c.	PROPN
ajm-1763	343	4	(	(	PUNCT
ajm-1763	343	5	2011	2011	NUM
ajm-1763	343	6	)	)	PUNCT
ajm-1763	343	7	.	.	PUNCT
ajm-1763	344	1	the	the	DET
ajm-1763	344	2	effect	effect	NOUN
ajm-1763	344	3	of	of	ADP
ajm-1763	344	4	sfas	sfas	NOUN
ajm-1763	344	5	142	142	NUM
ajm-1763	344	6	on	on	ADP
ajm-1763	344	7	the	the	DET
ajm-1763	344	8	ability	ability	NOUN
ajm-1763	344	9	of	of	ADP
ajm-1763	344	10	goodwill	goodwill	NOUN
ajm-1763	344	11	to	to	PART
ajm-1763	344	12	predict	predict	VERB
ajm-1763	344	13	future	future	ADJ
ajm-1763	344	14	cash	cash	NOUN
ajm-1763	344	15	flows	flow	NOUN
ajm-1763	344	16	.	.	PUNCT
ajm-1763	345	1	journal	journal	NOUN
ajm-1763	345	2	of	of	ADP
ajm-1763	345	3	accounting	accounting	NOUN
ajm-1763	345	4	and	and	CCONJ
ajm-1763	345	5	public	public	ADJ
ajm-1763	345	6	policy	policy	NOUN
ajm-1763	345	7	,	,	PUNCT
ajm-1763	345	8	30	30	NUM
ajm-1763	345	9	,	,	PUNCT
ajm-1763	345	10	236	236	NUM
ajm-1763	345	11	-	-	SYM
ajm-1763	345	12	255	255	NUM
ajm-1763	345	13	.	.	PUNCT
ajm-1763	346	1	li	li	PROPN
ajm-1763	346	2	,	,	PUNCT
ajm-1763	346	3	z.	z.	PROPN
ajm-1763	346	4	,	,	PUNCT
ajm-1763	346	5	shroff	shroff	NOUN
ajm-1763	346	6	,	,	PUNCT
ajm-1763	346	7	p.	p.	NOUN
ajm-1763	346	8	,	,	PUNCT
ajm-1763	346	9	venkatarman	venkatarman	NOUN
ajm-1763	346	10	,	,	PUNCT
ajm-1763	346	11	r.	r.	PROPN
ajm-1763	346	12	and	and	CCONJ
ajm-1763	346	13	ivy	ivy	PROPN
ajm-1763	346	14	xiying	xiying	PROPN
ajm-1763	346	15	zhang	zhang	PROPN
ajm-1763	346	16	(	(	PUNCT
ajm-1763	346	17	2011	2011	NUM
ajm-1763	346	18	)	)	PUNCT
ajm-1763	346	19	.	.	PUNCT
ajm-1763	347	1	causes	cause	NOUN
ajm-1763	347	2	and	and	CCONJ
ajm-1763	347	3	consequences	consequence	NOUN
ajm-1763	347	4	of	of	ADP
ajm-1763	347	5	goodwill	goodwill	NOUN
ajm-1763	347	6	impairment	impairment	ADJ
ajm-1763	347	7	losses	loss	NOUN
ajm-1763	347	8	.	.	PUNCT
ajm-1763	348	1	review	review	NOUN
ajm-1763	348	2	of	of	ADP
ajm-1763	348	3	accounting	accounting	NOUN
ajm-1763	348	4	studies	study	NOUN
ajm-1763	348	5	,	,	PUNCT
ajm-1763	348	6	16	16	NUM
ajm-1763	348	7	,	,	PUNCT
ajm-1763	348	8	745	745	NUM
ajm-1763	348	9	-	-	SYM
ajm-1763	348	10	778	778	NUM
ajm-1763	348	11	.	.	PUNCT
ajm-1763	349	1	lobo	lobo	PROPN
ajm-1763	349	2	,	,	PUNCT
ajm-1763	349	3	gerald	gerald	PROPN
ajm-1763	349	4	j.	j.	PROPN
ajm-1763	349	5	and	and	CCONJ
ajm-1763	349	6	yuping	yuping	PROPN
ajm-1763	349	7	zhao	zhao	PROPN
ajm-1763	349	8	(	(	PUNCT
ajm-1763	349	9	2013	2013	NUM
ajm-1763	349	10	)	)	PUNCT
ajm-1763	349	11	.	.	PUNCT
ajm-1763	350	1	relation	relation	NOUN
ajm-1763	350	2	between	between	ADP
ajm-1763	350	3	audit	audit	NOUN
ajm-1763	350	4	effort	effort	NOUN
ajm-1763	350	5	and	and	CCONJ
ajm-1763	350	6	financial	financial	ADJ
ajm-1763	350	7	report	report	NOUN
ajm-1763	350	8	misstatements	misstatement	NOUN
ajm-1763	350	9	:	:	PUNCT
ajm-1763	350	10	evidence	evidence	NOUN
ajm-1763	350	11	from	from	ADP
ajm-1763	350	12	quarterly	quarterly	ADJ
ajm-1763	350	13	and	and	CCONJ
ajm-1763	350	14	annual	annual	ADJ
ajm-1763	350	15	restatements	restatement	NOUN
ajm-1763	350	16	.	.	PUNCT
ajm-1763	351	1	the	the	DET
ajm-1763	351	2	accounting	accounting	NOUN
ajm-1763	351	3	review	review	NOUN
ajm-1763	351	4	,	,	PUNCT
ajm-1763	351	5	88	88	NUM
ajm-1763	351	6	(	(	PUNCT
ajm-1763	351	7	4	4	NUM
ajm-1763	351	8	)	)	PUNCT
ajm-1763	351	9	,	,	PUNCT
ajm-1763	351	10	1385	1385	NUM
ajm-1763	351	11	-	-	SYM
ajm-1763	351	12	1412	1412	NUM
ajm-1763	351	13	.	.	PUNCT
ajm-1763	352	1	longest	long	ADJ
ajm-1763	352	2	,	,	PUNCT
ajm-1763	352	3	k.c	k.c	PROPN
ajm-1763	352	4	.	.	PROPN
ajm-1763	352	5	(	(	PUNCT
ajm-1763	352	6	2012	2012	NUM
ajm-1763	352	7	)	)	PUNCT
ajm-1763	352	8	.	.	PUNCT
ajm-1763	353	1	using	use	VERB
ajm-1763	353	2	stata	stata	NOUN
ajm-1763	353	3	for	for	ADP
ajm-1763	353	4	quantitative	quantitative	ADJ
ajm-1763	353	5	analysis	analysis	NOUN
ajm-1763	353	6	.	.	PUNCT
ajm-1763	354	1	sage	sage	NOUN
ajm-1763	354	2	.	.	PUNCT
ajm-1763	355	1	thousand	thousand	NUM
ajm-1763	355	2	oaks	oak	NOUN
ajm-1763	355	3	,	,	PUNCT
ajm-1763	355	4	ca	ca	PROPN
ajm-1763	355	5	.	.	PUNCT
ajm-1763	356	1	jensen	jensen	PROPN
ajm-1763	356	2	,	,	PUNCT
ajm-1763	356	3	m.c	m.c	PROPN
ajm-1763	356	4	.	.	PROPN
ajm-1763	356	5	and	and	CCONJ
ajm-1763	356	6	meckling	meckling	PROPN
ajm-1763	356	7	,	,	PUNCT
ajm-1763	356	8	w.h	w.h	PROPN
ajm-1763	356	9	.	.	PROPN
ajm-1763	356	10	(	(	PUNCT
ajm-1763	356	11	1976	1976	NUM
ajm-1763	356	12	)	)	PUNCT
ajm-1763	356	13	.	.	PUNCT
ajm-1763	357	1	theory	theory	NOUN
ajm-1763	357	2	of	of	ADP
ajm-1763	357	3	the	the	DET
ajm-1763	357	4	firm	firm	NOUN
ajm-1763	357	5	:	:	PUNCT
ajm-1763	357	6	managerial	managerial	ADJ
ajm-1763	357	7	behavior	behavior	NOUN
ajm-1763	357	8	,	,	PUNCT
ajm-1763	357	9	agency	agency	NOUN
ajm-1763	357	10	costs	cost	NOUN
ajm-1763	357	11	and	and	CCONJ
ajm-1763	357	12	ownership	ownership	NOUN
ajm-1763	357	13	structure	structure	NOUN
ajm-1763	357	14	.	.	PUNCT
ajm-1763	358	1	journal	journal	NOUN
ajm-1763	358	2	of	of	ADP
ajm-1763	358	3	financial	financial	ADJ
ajm-1763	358	4	economics	economic	NOUN
ajm-1763	358	5	.	.	PUNCT
ajm-1763	359	1	3	3	NUM
ajm-1763	359	2	,	,	PUNCT
ajm-1763	359	3	4	4	NUM
ajm-1763	359	4	,	,	PUNCT
ajm-1763	359	5	305	305	NUM
ajm-1763	359	6	-	-	SYM
ajm-1763	359	7	360	360	NUM
ajm-1763	359	8	.	.	PUNCT
ajm-1763	360	1	46	46	NUM
ajm-1763	360	2	american	american	PROPN
ajm-1763	360	3	journal	journal	PROPN
ajm-1763	360	4	of	of	ADP
ajm-1763	360	5	management	management	NOUN
ajm-1763	360	6	vol	vol	NOUN
ajm-1763	360	7	.	.	PUNCT
ajm-1763	361	1	17(1	17(1	NUM
ajm-1763	361	2	)	)	PUNCT
ajm-1763	361	3	2017	2017	NUM
ajm-1763	361	4	nguyen	nguyen	NOUN
ajm-1763	361	5	,	,	PUNCT
ajm-1763	361	6	t.	t.	PROPN
ajm-1763	361	7	d.	d.	PROPN
ajm-1763	361	8	(	(	PUNCT
ajm-1763	361	9	2013	2013	NUM
ajm-1763	361	10	)	)	PUNCT
ajm-1763	361	11	.	.	PUNCT
ajm-1763	362	1	the	the	DET
ajm-1763	362	2	effect	effect	NOUN
ajm-1763	362	3	of	of	ADP
ajm-1763	362	4	fas	fas	PROPN
ajm-1763	362	5	no	no	PROPN
ajm-1763	362	6	.	.	PUNCT
ajm-1763	363	1	141r	141r	NOUN
ajm-1763	363	2	on	on	ADP
ajm-1763	363	3	earnings	earning	NOUN
ajm-1763	363	4	forecasts	forecast	NOUN
ajm-1763	363	5	of	of	ADP
ajm-1763	363	6	financial	financial	ADJ
ajm-1763	363	7	analysts	analyst	NOUN
ajm-1763	363	8	.	.	PUNCT
ajm-1763	364	1	erasmus	erasmus	PROPN
ajm-1763	364	2	universiteit	universiteit	PROPN
ajm-1763	364	3	.	.	PUNCT
ajm-1763	365	1	public	public	ADJ
ajm-1763	365	2	company	company	NOUN
ajm-1763	365	3	accounting	accounting	NOUN
ajm-1763	365	4	oversight	oversight	NOUN
ajm-1763	365	5	board	board	NOUN
ajm-1763	365	6	.	.	PUNCT
ajm-1763	366	1	(	(	PUNCT
ajm-1763	366	2	pcaob	pcaob	NOUN
ajm-1763	366	3	)	)	PUNCT
ajm-1763	366	4	(	(	PUNCT
ajm-1763	366	5	2010	2010	NUM
ajm-1763	366	6	)	)	PUNCT
ajm-1763	366	7	.	.	PUNCT
ajm-1763	367	1	identifying	identify	VERB
ajm-1763	367	2	and	and	CCONJ
ajm-1763	367	3	assessing	assess	VERB
ajm-1763	367	4	risks	risk	NOUN
ajm-1763	367	5	of	of	ADP
ajm-1763	367	6	material	material	NOUN
ajm-1763	367	7	misstatement	misstatement	NOUN
ajm-1763	367	8	.	.	PUNCT
ajm-1763	368	1	auditing	auditing	NOUN
ajm-1763	368	2	standard	standard	PROPN
ajm-1763	368	3	no	no	INTJ
ajm-1763	368	4	.	.	PROPN
ajm-1763	368	5	12	12	NUM
ajm-1763	368	6	,	,	PUNCT
ajm-1763	368	7	washington	washington	PROPN
ajm-1763	368	8	,	,	PUNCT
ajm-1763	368	9	d.c	d.c	PROPN
ajm-1763	368	10	.	.	PROPN
ajm-1763	368	11	ramanna	ramanna	PROPN
ajm-1763	368	12	,	,	PUNCT
ajm-1763	368	13	k.	k.	PROPN
ajm-1763	368	14	,	,	PUNCT
ajm-1763	368	15	and	and	CCONJ
ajm-1763	368	16	r.	r.	PROPN
ajm-1763	368	17	watts	watts	PROPN
ajm-1763	368	18	(	(	PUNCT
ajm-1763	368	19	2012	2012	NUM
ajm-1763	368	20	)	)	PUNCT
ajm-1763	368	21	.	.	PUNCT
ajm-1763	369	1	evidence	evidence	NOUN
ajm-1763	369	2	on	on	ADP
ajm-1763	369	3	the	the	DET
ajm-1763	369	4	use	use	NOUN
ajm-1763	369	5	of	of	ADP
ajm-1763	369	6	unverifiable	unverifiable	ADJ
ajm-1763	369	7	estimates	estimate	NOUN
ajm-1763	369	8	in	in	ADP
ajm-1763	369	9	required	require	VERB
ajm-1763	369	10	goodwill	goodwill	NOUN
ajm-1763	369	11	impairment	impairment	NOUN
ajm-1763	369	12	.	.	PUNCT
ajm-1763	370	1	review	review	NOUN
ajm-1763	370	2	of	of	ADP
ajm-1763	370	3	accounting	accounting	NOUN
ajm-1763	370	4	studies	study	NOUN
ajm-1763	370	5	,	,	PUNCT
ajm-1763	370	6	17	17	NUM
ajm-1763	370	7	(	(	PUNCT
ajm-1763	370	8	4	4	NUM
ajm-1763	370	9	)	)	PUNCT
ajm-1763	370	10	,	,	PUNCT
ajm-1763	370	11	749	749	NUM
ajm-1763	370	12	-	-	SYM
ajm-1763	370	13	780	780	NUM
ajm-1763	370	14	.	.	PUNCT
ajm-1763	371	1	watts	watts	PROPN
ajm-1763	371	2	,	,	PUNCT
ajm-1763	371	3	r.	r.	PROPN
ajm-1763	371	4	(	(	PUNCT
ajm-1763	371	5	2003	2003	NUM
ajm-1763	371	6	)	)	PUNCT
ajm-1763	371	7	.	.	PUNCT
ajm-1763	372	1	conservatism	conservatism	NOUN
ajm-1763	372	2	in	in	ADP
ajm-1763	372	3	accounting	account	VERB
ajm-1763	372	4	�	�	PROPN
ajm-1763	372	5	part	part	NOUN
ajm-1763	372	6	1	1	NUM
ajm-1763	372	7	:	:	PUNCT
ajm-1763	372	8	explanations	explanation	NOUN
ajm-1763	372	9	and	and	CCONJ
ajm-1763	372	10	implications	implication	NOUN
ajm-1763	372	11	.	.	PUNCT
ajm-1763	373	1	accounting	accounting	NOUN
ajm-1763	373	2	horizons	horizon	NOUN
ajm-1763	373	3	,	,	PUNCT
ajm-1763	373	4	17(3	17(3	NUM
ajm-1763	373	5	)	)	PUNCT
ajm-1763	373	6	,	,	PUNCT
ajm-1763	373	7	207	207	NUM
ajm-1763	373	8	-	-	SYM
ajm-1763	373	9	221	221	NUM
ajm-1763	373	10	.	.	PUNCT
ajm-1763	374	1	zeff	zeff	PROPN
ajm-1763	374	2	,	,	PUNCT
ajm-1763	374	3	s.	s.	PROPN
ajm-1763	374	4	(	(	PUNCT
ajm-1763	374	5	2005	2005	NUM
ajm-1763	374	6	)	)	PUNCT
ajm-1763	374	7	.	.	PUNCT
ajm-1763	375	1	the	the	DET
ajm-1763	375	2	evolution	evolution	NOUN
ajm-1763	375	3	of	of	ADP
ajm-1763	375	4	u.s	u.s	PROPN
ajm-1763	375	5	.	.	PROPN
ajm-1763	375	6	gaap	gaap	PROPN
ajm-1763	375	7	:	:	PUNCT
ajm-1763	375	8	the	the	DET
ajm-1763	375	9	political	political	ADJ
ajm-1763	375	10	forces	force	NOUN
ajm-1763	375	11	behind	behind	ADP
ajm-1763	375	12	professional	professional	ADJ
ajm-1763	375	13	standards	standard	NOUN
ajm-1763	375	14	,	,	PUNCT
ajm-1763	375	15	part	part	NOUN
ajm-1763	375	16	1	1	NUM
ajm-1763	375	17	.	.	PUNCT
ajm-1763	375	18	cpa	cpa	PROPN
ajm-1763	375	19	journal	journal	PROPN
ajm-1763	375	20	75	75	NUM
ajm-1763	375	21	(	(	PUNCT
ajm-1763	375	22	january	january	PROPN
ajm-1763	375	23	)	)	PUNCT
ajm-1763	375	24	,	,	PUNCT
ajm-1763	375	25	18	18	NUM
ajm-1763	375	26	-	-	SYM
ajm-1763	375	27	27	27	NUM
ajm-1763	375	28	.	.	PUNCT