id	sid	tid	token	lemma	pos
ajrhss-2280	1	1	american	american	PROPN
ajrhss-2280	1	2	journal	journal	PROPN
ajrhss-2280	1	3	of	of	ADP
ajrhss-2280	1	4	research	research	NOUN
ajrhss-2280	1	5	in	in	ADP
ajrhss-2280	1	6	humanities	humanity	NOUN
ajrhss-2280	1	7	and	and	CCONJ
ajrhss-2280	1	8	social	social	ADJ
ajrhss-2280	1	9	sciences	science	NOUN
ajrhss-2280	1	10	issn	issn	PROPN
ajrhss-2280	1	11	(	(	PUNCT
ajrhss-2280	1	12	e	e	NOUN
ajrhss-2280	1	13	):	):	PUNCT
ajrhss-2280	1	14	2832	2832	NUM
ajrhss-2280	1	15	-	-	SYM
ajrhss-2280	1	16	8019	8019	NUM
ajrhss-2280	1	17	volume	volume	NOUN
ajrhss-2280	1	18	26	26	NUM
ajrhss-2280	1	19	,	,	PUNCT
ajrhss-2280	1	20	|	|	ADP
ajrhss-2280	1	21	july	july	PROPN
ajrhss-2280	1	22	2024	2024	NUM
ajrhss-2280	1	23	p	p	NOUN
ajrhss-2280	1	24	a	a	DET
ajrhss-2280	1	25	g	g	NOUN
ajrhss-2280	1	26	e	e	NOUN
ajrhss-2280	2	1	|	|	NOUN
ajrhss-2280	2	2	58	58	NUM
ajrhss-2280	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	2	4	the	the	DET
ajrhss-2280	2	5	impact	impact	NOUN
ajrhss-2280	2	6	of	of	ADP
ajrhss-2280	2	7	accounting	account	VERB
ajrhss-2280	2	8	conservatism	conservatism	NOUN
ajrhss-2280	2	9	on	on	ADP
ajrhss-2280	2	10	the	the	DET
ajrhss-2280	2	11	valuation	valuation	NOUN
ajrhss-2280	2	12	of	of	ADP
ajrhss-2280	2	13	private	private	ADJ
ajrhss-2280	2	14	iraqi	iraqi	ADJ
ajrhss-2280	2	15	banks	bank	NOUN
ajrhss-2280	2	16	:	:	PUNCT
ajrhss-2280	2	17	a	a	DET
ajrhss-2280	2	18	study	study	NOUN
ajrhss-2280	2	19	of	of	ADP
ajrhss-2280	2	20	selected	select	VERB
ajrhss-2280	2	21	banks	bank	NOUN
ajrhss-2280	2	22	listed	list	VERB
ajrhss-2280	2	23	on	on	ADP
ajrhss-2280	2	24	the	the	DET
ajrhss-2280	2	25	iraqi	iraqi	ADJ
ajrhss-2280	2	26	stock	stock	PROPN
ajrhss-2280	2	27	exchange	exchange	PROPN
ajrhss-2280	2	28	ali	ali	PROPN
ajrhss-2280	2	29	mirzah	mirzah	PROPN
ajrhss-2280	2	30	abdalhamza	abdalhamza	PROPN
ajrhss-2280	2	31	al	al	PROPN
ajrhss-2280	2	32	-	-	PUNCT
ajrhss-2280	2	33	iissawi	iissawi	PROPN
ajrhss-2280	2	34	university	university	PROPN
ajrhss-2280	2	35	of	of	ADP
ajrhss-2280	2	36	kufa	kufa	PROPN
ajrhss-2280	2	37	college	college	PROPN
ajrhss-2280	2	38	of	of	ADP
ajrhss-2280	2	39	administration	administration	PROPN
ajrhss-2280	2	40	and	and	CCONJ
ajrhss-2280	2	41	economics	economics	PROPN
ajrhss-2280	2	42	accounting	accounting	PROPN
ajrhss-2280	2	43	department	department	PROPN
ajrhss-2280	2	44	alim.alissawi@student.uokufa.edu.iq	alim.alissawi@student.uokufa.edu.iq	PUNCT
ajrhss-2280	2	45	https://orcid.org/0009-0000-7809-1449	https://orcid.org/0009-0000-7809-1449	VERB
ajrhss-2280	2	46	a	a	PRON
ajrhss-2280	2	47	b	b	PROPN
ajrhss-2280	2	48	s	s	ADP
ajrhss-2280	2	49	t	t	PROPN
ajrhss-2280	2	50	r	r	NOUN
ajrhss-2280	2	51	a	a	DET
ajrhss-2280	2	52	c	c	NOUN
ajrhss-2280	2	53	t	t	NOUN
ajrhss-2280	2	54	k	k	X
ajrhss-2280	2	55	e	e	PROPN
ajrhss-2280	2	56	y	y	PROPN
ajrhss-2280	2	57	w	w	NOUN
ajrhss-2280	3	1	o	o	NOUN
ajrhss-2280	3	2	r	r	NOUN
ajrhss-2280	3	3	d	d	X
ajrhss-2280	3	4	s	s	VERB
ajrhss-2280	3	5	the	the	DET
ajrhss-2280	3	6	research	research	NOUN
ajrhss-2280	3	7	used	use	VERB
ajrhss-2280	3	8	tobin	tobin	PROPN
ajrhss-2280	3	9	's	's	PART
ajrhss-2280	3	10	q	q	NOUN
ajrhss-2280	3	11	scale	scale	NOUN
ajrhss-2280	3	12	to	to	PART
ajrhss-2280	3	13	measure	measure	VERB
ajrhss-2280	3	14	the	the	DET
ajrhss-2280	3	15	extent	extent	NOUN
ajrhss-2280	3	16	of	of	ADP
ajrhss-2280	3	17	accounting	account	VERB
ajrhss-2280	3	18	conservatism	conservatism	NOUN
ajrhss-2280	3	19	practices	practice	NOUN
ajrhss-2280	3	20	in	in	ADP
ajrhss-2280	3	21	private	private	ADJ
ajrhss-2280	3	22	iraqi	iraqi	ADJ
ajrhss-2280	3	23	banks	bank	NOUN
ajrhss-2280	3	24	and	and	CCONJ
ajrhss-2280	3	25	their	their	PRON
ajrhss-2280	3	26	impact	impact	NOUN
ajrhss-2280	3	27	on	on	ADP
ajrhss-2280	3	28	the	the	DET
ajrhss-2280	3	29	company	company	NOUN
ajrhss-2280	3	30	’s	’s	PART
ajrhss-2280	3	31	value	value	NOUN
ajrhss-2280	3	32	.	.	PUNCT
ajrhss-2280	4	1	the	the	DET
ajrhss-2280	4	2	study	study	NOUN
ajrhss-2280	4	3	focused	focus	VERB
ajrhss-2280	4	4	on	on	ADP
ajrhss-2280	4	5	twenty	twenty	NUM
ajrhss-2280	4	6	-	-	PUNCT
ajrhss-2280	4	7	three	three	NUM
ajrhss-2280	4	8	iraqi	iraqi	ADJ
ajrhss-2280	4	9	banks	bank	NOUN
ajrhss-2280	4	10	listed	list	VERB
ajrhss-2280	4	11	on	on	ADP
ajrhss-2280	4	12	the	the	DET
ajrhss-2280	4	13	iraqi	iraqi	ADJ
ajrhss-2280	4	14	stock	stock	NOUN
ajrhss-2280	4	15	exchange	exchange	NOUN
ajrhss-2280	4	16	from	from	ADP
ajrhss-2280	4	17	2018	2018	NUM
ajrhss-2280	4	18	to	to	ADP
ajrhss-2280	4	19	2022	2022	NUM
ajrhss-2280	4	20	,	,	PUNCT
ajrhss-2280	4	21	with	with	ADP
ajrhss-2280	4	22	a	a	DET
ajrhss-2280	4	23	sample	sample	NOUN
ajrhss-2280	4	24	size	size	NOUN
ajrhss-2280	4	25	of	of	ADP
ajrhss-2280	4	26	fourteen	fourteen	NUM
ajrhss-2280	4	27	banks	bank	NOUN
ajrhss-2280	4	28	,	,	PUNCT
ajrhss-2280	4	29	approximately	approximately	ADV
ajrhss-2280	4	30	60	60	NUM
ajrhss-2280	4	31	%	%	NOUN
ajrhss-2280	4	32	of	of	ADP
ajrhss-2280	4	33	the	the	DET
ajrhss-2280	4	34	total	total	ADJ
ajrhss-2280	4	35	population	population	NOUN
ajrhss-2280	4	36	.	.	PUNCT
ajrhss-2280	5	1	the	the	DET
ajrhss-2280	5	2	results	result	NOUN
ajrhss-2280	5	3	revealed	reveal	VERB
ajrhss-2280	5	4	variations	variation	NOUN
ajrhss-2280	5	5	in	in	ADP
ajrhss-2280	5	6	accounting	account	VERB
ajrhss-2280	5	7	conservatism	conservatism	NOUN
ajrhss-2280	5	8	practices	practice	NOUN
ajrhss-2280	5	9	among	among	ADP
ajrhss-2280	5	10	the	the	DET
ajrhss-2280	5	11	sampled	sample	VERB
ajrhss-2280	5	12	banks	bank	NOUN
ajrhss-2280	5	13	based	base	VERB
ajrhss-2280	5	14	on	on	ADP
ajrhss-2280	5	15	profit	profit	NOUN
ajrhss-2280	5	16	skewness	skewness	NOUN
ajrhss-2280	5	17	,	,	PUNCT
ajrhss-2280	5	18	with	with	ADP
ajrhss-2280	5	19	some	some	DET
ajrhss-2280	5	20	banks	bank	NOUN
ajrhss-2280	5	21	implementing	implement	VERB
ajrhss-2280	5	22	these	these	DET
ajrhss-2280	5	23	practices	practice	NOUN
ajrhss-2280	5	24	while	while	SCONJ
ajrhss-2280	5	25	others	other	NOUN
ajrhss-2280	5	26	did	do	VERB
ajrhss-2280	5	27	not	not	PART
ajrhss-2280	5	28	.	.	PUNCT
ajrhss-2280	6	1	the	the	DET
ajrhss-2280	6	2	researcher	researcher	NOUN
ajrhss-2280	6	3	recommends	recommend	VERB
ajrhss-2280	6	4	that	that	SCONJ
ajrhss-2280	6	5	banks	bank	NOUN
ajrhss-2280	6	6	adhering	adhere	VERB
ajrhss-2280	6	7	to	to	ADP
ajrhss-2280	6	8	conservative	conservative	ADJ
ajrhss-2280	6	9	practices	practice	NOUN
ajrhss-2280	6	10	should	should	AUX
ajrhss-2280	6	11	continue	continue	VERB
ajrhss-2280	6	12	doing	do	VERB
ajrhss-2280	6	13	so	so	ADV
ajrhss-2280	6	14	while	while	SCONJ
ajrhss-2280	6	15	striving	strive	VERB
ajrhss-2280	6	16	to	to	PART
ajrhss-2280	6	17	strike	strike	VERB
ajrhss-2280	6	18	a	a	DET
ajrhss-2280	6	19	balance	balance	NOUN
ajrhss-2280	6	20	between	between	ADP
ajrhss-2280	6	21	high	high	ADJ
ajrhss-2280	6	22	market	market	NOUN
ajrhss-2280	6	23	value	value	NOUN
ajrhss-2280	6	24	and	and	CCONJ
ajrhss-2280	6	25	book	book	NOUN
ajrhss-2280	6	26	value	value	NOUN
ajrhss-2280	6	27	.	.	PUNCT
ajrhss-2280	7	1	achieving	achieve	VERB
ajrhss-2280	7	2	this	this	DET
ajrhss-2280	7	3	balance	balance	NOUN
ajrhss-2280	7	4	is	be	AUX
ajrhss-2280	7	5	crucial	crucial	ADJ
ajrhss-2280	7	6	for	for	ADP
ajrhss-2280	7	7	positive	positive	ADJ
ajrhss-2280	7	8	performance	performance	NOUN
ajrhss-2280	7	9	evaluation	evaluation	NOUN
ajrhss-2280	7	10	and	and	CCONJ
ajrhss-2280	7	11	efficient	efficient	ADJ
ajrhss-2280	7	12	decision	decision	NOUN
ajrhss-2280	7	13	-	-	PUNCT
ajrhss-2280	7	14	making	making	NOUN
ajrhss-2280	7	15	.	.	PUNCT
ajrhss-2280	8	1	additionally	additionally	ADV
ajrhss-2280	8	2	,	,	PUNCT
ajrhss-2280	8	3	increasing	increase	VERB
ajrhss-2280	8	4	accounting	account	VERB
ajrhss-2280	8	5	conservatism	conservatism	NOUN
ajrhss-2280	8	6	practices	practice	NOUN
ajrhss-2280	8	7	should	should	AUX
ajrhss-2280	8	8	be	be	AUX
ajrhss-2280	8	9	done	do	VERB
ajrhss-2280	8	10	in	in	ADP
ajrhss-2280	8	11	a	a	DET
ajrhss-2280	8	12	way	way	NOUN
ajrhss-2280	8	13	that	that	PRON
ajrhss-2280	8	14	provides	provide	VERB
ajrhss-2280	8	15	more	more	ADV
ajrhss-2280	8	16	relevant	relevant	ADJ
ajrhss-2280	8	17	information	information	NOUN
ajrhss-2280	8	18	for	for	ADP
ajrhss-2280	8	19	decision	decision	NOUN
ajrhss-2280	8	20	-	-	PUNCT
ajrhss-2280	8	21	making	making	NOUN
ajrhss-2280	8	22	and	and	CCONJ
ajrhss-2280	8	23	enhances	enhance	VERB
ajrhss-2280	8	24	the	the	DET
ajrhss-2280	8	25	bank	bank	NOUN
ajrhss-2280	8	26	's	's	PART
ajrhss-2280	8	27	value	value	NOUN
ajrhss-2280	8	28	.	.	PUNCT
ajrhss-2280	9	1	accounting	accounting	NOUN
ajrhss-2280	9	2	,	,	PUNCT
ajrhss-2280	9	3	conservatism	conservatism	NOUN
ajrhss-2280	9	4	,	,	PUNCT
ajrhss-2280	9	5	company	company	NOUN
ajrhss-2280	9	6	value	value	NOUN
ajrhss-2280	9	7	.	.	PUNCT
ajrhss-2280	10	1	introduction	introduction	NOUN
ajrhss-2280	10	2	to	to	ADP
ajrhss-2280	10	3	this	this	DET
ajrhss-2280	10	4	day	day	NOUN
ajrhss-2280	10	5	,	,	PUNCT
ajrhss-2280	10	6	accountants	accountant	NOUN
ajrhss-2280	10	7	adhere	adhere	VERB
ajrhss-2280	10	8	to	to	ADP
ajrhss-2280	10	9	one	one	NUM
ajrhss-2280	10	10	of	of	ADP
ajrhss-2280	10	11	the	the	DET
ajrhss-2280	10	12	most	most	ADV
ajrhss-2280	10	13	important	important	ADJ
ajrhss-2280	10	14	accounting	accounting	NOUN
ajrhss-2280	10	15	practices	practice	NOUN
ajrhss-2280	10	16	,	,	PUNCT
ajrhss-2280	10	17	the	the	DET
ajrhss-2280	10	18	application	application	NOUN
ajrhss-2280	10	19	of	of	ADP
ajrhss-2280	10	20	which	which	PRON
ajrhss-2280	10	21	has	have	AUX
ajrhss-2280	10	22	received	receive	VERB
ajrhss-2280	10	23	special	special	ADJ
ajrhss-2280	10	24	attention	attention	NOUN
ajrhss-2280	10	25	from	from	ADP
ajrhss-2280	10	26	external	external	ADJ
ajrhss-2280	10	27	auditors	auditor	NOUN
ajrhss-2280	10	28	and	and	CCONJ
ajrhss-2280	10	29	other	other	ADJ
ajrhss-2280	10	30	relevant	relevant	ADJ
ajrhss-2280	10	31	parties	party	NOUN
ajrhss-2280	10	32	.	.	PUNCT
ajrhss-2280	11	1	conservatism	conservatism	NOUN
ajrhss-2280	11	2	has	have	AUX
ajrhss-2280	11	3	been	be	AUX
ajrhss-2280	11	4	considered	consider	VERB
ajrhss-2280	11	5	a	a	DET
ajrhss-2280	11	6	controversial	controversial	ADJ
ajrhss-2280	11	7	concept	concept	NOUN
ajrhss-2280	11	8	from	from	ADP
ajrhss-2280	11	9	the	the	DET
ajrhss-2280	11	10	beginning	beginning	NOUN
ajrhss-2280	11	11	of	of	ADP
ajrhss-2280	11	12	the	the	DET
ajrhss-2280	11	13	last	last	ADJ
ajrhss-2280	11	14	century	century	NOUN
ajrhss-2280	11	15	until	until	ADP
ajrhss-2280	11	16	the	the	DET
ajrhss-2280	11	17	present	present	NOUN
ajrhss-2280	11	18	.	.	PUNCT
ajrhss-2280	12	1	despite	despite	SCONJ
ajrhss-2280	12	2	the	the	DET
ajrhss-2280	12	3	criticism	criticism	NOUN
ajrhss-2280	12	4	directed	direct	VERB
ajrhss-2280	12	5	at	at	ADP
ajrhss-2280	12	6	it	it	PRON
ajrhss-2280	12	7	,	,	PUNCT
ajrhss-2280	12	8	it	it	PRON
ajrhss-2280	12	9	plays	play	VERB
ajrhss-2280	12	10	an	an	DET
ajrhss-2280	12	11	important	important	ADJ
ajrhss-2280	12	12	role	role	NOUN
ajrhss-2280	12	13	in	in	ADP
ajrhss-2280	12	14	accounting	accounting	NOUN
ajrhss-2280	12	15	applications	application	NOUN
ajrhss-2280	12	16	.	.	PUNCT
ajrhss-2280	13	1	it	it	PRON
ajrhss-2280	13	2	requires	require	VERB
ajrhss-2280	13	3	accountants	accountant	NOUN
ajrhss-2280	13	4	to	to	PART
ajrhss-2280	13	5	be	be	AUX
ajrhss-2280	13	6	cautious	cautious	ADJ
ajrhss-2280	13	7	of	of	ADP
ajrhss-2280	13	8	expected	expect	VERB
ajrhss-2280	13	9	losses	loss	NOUN
ajrhss-2280	13	10	and	and	CCONJ
ajrhss-2280	13	11	not	not	PART
ajrhss-2280	13	12	recognize	recognize	VERB
ajrhss-2280	13	13	expected	expect	VERB
ajrhss-2280	13	14	profits	profit	NOUN
ajrhss-2280	13	15	.	.	PUNCT
ajrhss-2280	14	1	they	they	PRON
ajrhss-2280	14	2	are	be	AUX
ajrhss-2280	14	3	also	also	ADV
ajrhss-2280	14	4	required	require	VERB
ajrhss-2280	14	5	to	to	PART
ajrhss-2280	14	6	disclose	disclose	VERB
ajrhss-2280	14	7	information	information	NOUN
ajrhss-2280	14	8	about	about	ADP
ajrhss-2280	14	9	assets	asset	NOUN
ajrhss-2280	14	10	and	and	CCONJ
ajrhss-2280	14	11	revenues	revenue	NOUN
ajrhss-2280	14	12	at	at	ADP
ajrhss-2280	14	13	lower	low	ADJ
ajrhss-2280	14	14	values	value	NOUN
ajrhss-2280	14	15	and	and	CCONJ
ajrhss-2280	14	16	expenses	expense	NOUN
ajrhss-2280	14	17	and	and	CCONJ
ajrhss-2280	14	18	liabilities	liability	NOUN
ajrhss-2280	14	19	at	at	ADP
ajrhss-2280	14	20	higher	high	ADJ
ajrhss-2280	14	21	values	value	NOUN
ajrhss-2280	14	22	in	in	ADP
ajrhss-2280	14	23	cases	case	NOUN
ajrhss-2280	14	24	of	of	ADP
ajrhss-2280	14	25	uncertainty	uncertainty	NOUN
ajrhss-2280	14	26	.	.	PUNCT
ajrhss-2280	15	1	there	there	PRON
ajrhss-2280	15	2	must	must	AUX
ajrhss-2280	15	3	be	be	AUX
ajrhss-2280	15	4	a	a	DET
ajrhss-2280	15	5	correlation	correlation	NOUN
ajrhss-2280	15	6	between	between	ADP
ajrhss-2280	15	7	information	information	NOUN
ajrhss-2280	15	8	about	about	ADP
ajrhss-2280	15	9	assets	asset	NOUN
ajrhss-2280	15	10	,	,	PUNCT
ajrhss-2280	15	11	liabilities	liability	NOUN
ajrhss-2280	15	12	,	,	PUNCT
ajrhss-2280	15	13	expenses	expense	NOUN
ajrhss-2280	15	14	,	,	PUNCT
ajrhss-2280	15	15	and	and	CCONJ
ajrhss-2280	15	16	revenues	revenue	NOUN
ajrhss-2280	15	17	in	in	ADP
ajrhss-2280	15	18	evaluating	evaluate	VERB
ajrhss-2280	15	19	performance	performance	NOUN
ajrhss-2280	15	20	,	,	PUNCT
ajrhss-2280	15	21	so	so	ADV
ajrhss-2280	15	22	it	it	PRON
ajrhss-2280	15	23	appeared	appear	VERB
ajrhss-2280	15	24	.	.	PUNCT
ajrhss-2280	16	1	several	several	ADJ
ajrhss-2280	16	2	measures	measure	NOUN
ajrhss-2280	16	3	for	for	ADP
ajrhss-2280	16	4	evaluating	evaluate	VERB
ajrhss-2280	16	5	performance	performance	NOUN
ajrhss-2280	16	6	contributes	contribute	VERB
ajrhss-2280	16	7	to	to	ADP
ajrhss-2280	16	8	rationalizing	rationalize	VERB
ajrhss-2280	16	9	the	the	DET
ajrhss-2280	16	10	decisions	decision	NOUN
ajrhss-2280	16	11	of	of	ADP
ajrhss-2280	16	12	investors	investor	NOUN
ajrhss-2280	16	13	and	and	CCONJ
ajrhss-2280	16	14	lenders	lender	NOUN
ajrhss-2280	16	15	,	,	PUNCT
ajrhss-2280	16	16	and	and	CCONJ
ajrhss-2280	16	17	identifying	identify	VERB
ajrhss-2280	16	18	the	the	DET
ajrhss-2280	16	19	role	role	NOUN
ajrhss-2280	16	20	that	that	PRON
ajrhss-2280	16	21	accounting	account	VERB
ajrhss-2280	16	22	conservatism	conservatism	NOUN
ajrhss-2280	16	23	practices	practice	NOUN
ajrhss-2280	16	24	can	can	AUX
ajrhss-2280	16	25	play	play	VERB
ajrhss-2280	16	26	in	in	ADP
ajrhss-2280	16	27	enhancing	enhance	VERB
ajrhss-2280	16	28	the	the	DET
ajrhss-2280	16	29	quality	quality	NOUN
ajrhss-2280	16	30	of	of	ADP
ajrhss-2280	16	31	financial	financial	ADJ
ajrhss-2280	16	32	statements	statement	NOUN
ajrhss-2280	16	33	and	and	CCONJ
ajrhss-2280	16	34	thus	thus	ADV
ajrhss-2280	16	35	an	an	DET
ajrhss-2280	16	36	important	important	ADJ
ajrhss-2280	16	37	tool	tool	NOUN
ajrhss-2280	16	38	in	in	ADP
ajrhss-2280	16	39	evaluating	evaluate	VERB
ajrhss-2280	16	40	the	the	DET
ajrhss-2280	16	41	performance	performance	NOUN
ajrhss-2280	16	42	of	of	ADP
ajrhss-2280	16	43	companies	company	NOUN
ajrhss-2280	16	44	,	,	PUNCT
ajrhss-2280	16	45	increasing	increase	VERB
ajrhss-2280	16	46	the	the	DET
ajrhss-2280	16	47	level	level	NOUN
ajrhss-2280	16	48	of	of	ADP
ajrhss-2280	16	49	confidence	confidence	NOUN
ajrhss-2280	16	50	in	in	ADP
ajrhss-2280	16	51	the	the	DET
ajrhss-2280	16	52	information	information	NOUN
ajrhss-2280	16	53	contained	contain	VERB
ajrhss-2280	16	54	in	in	ADP
ajrhss-2280	16	55	those	those	DET
ajrhss-2280	16	56	statements	statement	NOUN
ajrhss-2280	16	57	,	,	PUNCT
ajrhss-2280	16	58	and	and	CCONJ
ajrhss-2280	16	59	reducing	reduce	VERB
ajrhss-2280	16	60	profit	profit	NOUN
ajrhss-2280	16	61	fluctuations	fluctuation	NOUN
ajrhss-2280	16	62	,	,	PUNCT
ajrhss-2280	16	63	to	to	PART
ajrhss-2280	16	64	reflect	reflect	VERB
ajrhss-2280	16	65	it	it	PRON
ajrhss-2280	16	66	has	have	VERB
ajrhss-2280	16	67	a	a	DET
ajrhss-2280	16	68	positive	positive	ADJ
ajrhss-2280	16	69	impact	impact	NOUN
ajrhss-2280	16	70	on	on	ADP
ajrhss-2280	16	71	the	the	DET
ajrhss-2280	16	72	process	process	NOUN
ajrhss-2280	16	73	of	of	ADP
ajrhss-2280	16	74	making	make	VERB
ajrhss-2280	16	75	and	and	CCONJ
ajrhss-2280	16	76	rationalizing	rationalize	VERB
ajrhss-2280	16	77	decisions	decision	NOUN
ajrhss-2280	16	78	,	,	PUNCT
ajrhss-2280	16	79	so	so	SCONJ
ajrhss-2280	16	80	this	this	DET
ajrhss-2280	16	81	research	research	NOUN
ajrhss-2280	16	82	focused	focus	VERB
ajrhss-2280	16	83	on	on	ADP
ajrhss-2280	16	84	those	those	DET
ajrhss-2280	16	85	american	american	ADJ
ajrhss-2280	16	86	journal	journal	PROPN
ajrhss-2280	16	87	of	of	ADP
ajrhss-2280	16	88	research	research	NOUN
ajrhss-2280	16	89	in	in	ADP
ajrhss-2280	16	90	humanities	humanity	NOUN
ajrhss-2280	16	91	and	and	CCONJ
ajrhss-2280	16	92	social	social	ADJ
ajrhss-2280	16	93	sciences	science	NOUN
ajrhss-2280	16	94	volume	volume	NOUN
ajrhss-2280	16	95	26	26	NUM
ajrhss-2280	16	96	july	july	PROPN
ajrhss-2280	16	97	2024	2024	NUM
ajrhss-2280	16	98	p	p	NOUN
ajrhss-2280	16	99	a	a	DET
ajrhss-2280	16	100	g	g	NOUN
ajrhss-2280	16	101	e	e	NOUN
ajrhss-2280	16	102	|	|	ADV
ajrhss-2280	16	103	59	59	NUM
ajrhss-2280	16	104	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	16	105	aspects	aspect	NOUN
ajrhss-2280	16	106	through	through	ADP
ajrhss-2280	16	107	its	its	PRON
ajrhss-2280	16	108	four	four	NUM
ajrhss-2280	16	109	axes	axis	NOUN
ajrhss-2280	16	110	,	,	PUNCT
ajrhss-2280	16	111	the	the	DET
ajrhss-2280	16	112	first	first	ADJ
ajrhss-2280	16	113	of	of	ADP
ajrhss-2280	16	114	which	which	PRON
ajrhss-2280	16	115	was	be	AUX
ajrhss-2280	16	116	devoted	devote	VERB
ajrhss-2280	16	117	to	to	ADP
ajrhss-2280	16	118	the	the	DET
ajrhss-2280	16	119	research	research	NOUN
ajrhss-2280	16	120	methodology	methodology	NOUN
ajrhss-2280	16	121	and	and	CCONJ
ajrhss-2280	16	122	previous	previous	ADJ
ajrhss-2280	16	123	studies	study	NOUN
ajrhss-2280	16	124	,	,	PUNCT
ajrhss-2280	16	125	and	and	CCONJ
ajrhss-2280	16	126	the	the	DET
ajrhss-2280	16	127	second	second	ADJ
ajrhss-2280	16	128	to	to	ADP
ajrhss-2280	16	129	the	the	DET
ajrhss-2280	16	130	theoretical	theoretical	ADJ
ajrhss-2280	16	131	aspect	aspect	NOUN
ajrhss-2280	16	132	.	.	PUNCT
ajrhss-2280	17	1	the	the	DET
ajrhss-2280	17	2	third	third	ADJ
ajrhss-2280	17	3	focused	focus	VERB
ajrhss-2280	17	4	on	on	ADP
ajrhss-2280	17	5	the	the	DET
ajrhss-2280	17	6	applied	apply	VERB
ajrhss-2280	17	7	aspect	aspect	NOUN
ajrhss-2280	17	8	of	of	ADP
ajrhss-2280	17	9	the	the	DET
ajrhss-2280	17	10	research	research	NOUN
ajrhss-2280	17	11	,	,	PUNCT
ajrhss-2280	17	12	and	and	CCONJ
ajrhss-2280	17	13	finally	finally	ADV
ajrhss-2280	17	14	the	the	DET
ajrhss-2280	17	15	fourth	fourth	ADJ
ajrhss-2280	17	16	axis	axis	NOUN
ajrhss-2280	17	17	came	come	VERB
ajrhss-2280	17	18	to	to	PART
ajrhss-2280	17	19	extract	extract	VERB
ajrhss-2280	17	20	results	result	NOUN
ajrhss-2280	17	21	and	and	CCONJ
ajrhss-2280	17	22	recommendations	recommendation	NOUN
ajrhss-2280	17	23	.	.	PUNCT
ajrhss-2280	18	1	the	the	DET
ajrhss-2280	18	2	first	first	ADJ
ajrhss-2280	18	3	axis	axis	NOUN
ajrhss-2280	18	4	:	:	PUNCT
ajrhss-2280	18	5	research	research	NOUN
ajrhss-2280	18	6	methodology	methodology	NOUN
ajrhss-2280	18	7	and	and	CCONJ
ajrhss-2280	18	8	previous	previous	ADJ
ajrhss-2280	18	9	studies	study	NOUN
ajrhss-2280	18	10	first//research	first//research	PROPN
ajrhss-2280	18	11	methodology	methodology	PROPN
ajrhss-2280	18	12	research	research	NOUN
ajrhss-2280	18	13	problem	problem	NOUN
ajrhss-2280	18	14	:	:	PUNCT
ajrhss-2280	18	15	interest	interest	NOUN
ajrhss-2280	18	16	in	in	ADP
ajrhss-2280	18	17	accounting	accounting	NOUN
ajrhss-2280	18	18	conservatism	conservatism	NOUN
ajrhss-2280	18	19	has	have	AUX
ajrhss-2280	18	20	increased	increase	VERB
ajrhss-2280	18	21	widely	widely	ADV
ajrhss-2280	18	22	,	,	PUNCT
ajrhss-2280	18	23	especially	especially	ADV
ajrhss-2280	18	24	after	after	ADP
ajrhss-2280	18	25	the	the	DET
ajrhss-2280	18	26	collapse	collapse	NOUN
ajrhss-2280	18	27	of	of	ADP
ajrhss-2280	18	28	many	many	ADJ
ajrhss-2280	18	29	large	large	ADJ
ajrhss-2280	18	30	companies	company	NOUN
ajrhss-2280	18	31	.	.	PUNCT
ajrhss-2280	19	1	one	one	NUM
ajrhss-2280	19	2	of	of	ADP
ajrhss-2280	19	3	the	the	DET
ajrhss-2280	19	4	reasons	reason	NOUN
ajrhss-2280	19	5	for	for	ADP
ajrhss-2280	19	6	these	these	DET
ajrhss-2280	19	7	collapses	collapse	NOUN
ajrhss-2280	19	8	was	be	AUX
ajrhss-2280	19	9	opportunistic	opportunistic	ADJ
ajrhss-2280	19	10	management	management	NOUN
ajrhss-2280	19	11	practices	practice	NOUN
ajrhss-2280	19	12	,	,	PUNCT
ajrhss-2280	19	13	deliberate	deliberate	VERB
ajrhss-2280	19	14	earnings	earning	NOUN
ajrhss-2280	19	15	management	management	NOUN
ajrhss-2280	19	16	,	,	PUNCT
ajrhss-2280	19	17	profit	profit	NOUN
ajrhss-2280	19	18	inflation	inflation	NOUN
ajrhss-2280	19	19	,	,	PUNCT
ajrhss-2280	19	20	and	and	CCONJ
ajrhss-2280	19	21	failure	failure	NOUN
ajrhss-2280	19	22	to	to	PART
ajrhss-2280	19	23	apply	apply	VERB
ajrhss-2280	19	24	accounting	accounting	NOUN
ajrhss-2280	19	25	conservatism	conservatism	NOUN
ajrhss-2280	19	26	.	.	PUNCT
ajrhss-2280	20	1	it	it	PRON
ajrhss-2280	20	2	is	be	AUX
ajrhss-2280	20	3	important	important	ADJ
ajrhss-2280	20	4	to	to	PART
ajrhss-2280	20	5	note	note	VERB
ajrhss-2280	20	6	that	that	SCONJ
ajrhss-2280	20	7	the	the	DET
ajrhss-2280	20	8	company	company	NOUN
ajrhss-2280	20	9	's	's	PART
ajrhss-2280	20	10	value	value	NOUN
ajrhss-2280	20	11	is	be	AUX
ajrhss-2280	20	12	a	a	DET
ajrhss-2280	20	13	crucial	crucial	ADJ
ajrhss-2280	20	14	element	element	NOUN
ajrhss-2280	20	15	in	in	ADP
ajrhss-2280	20	16	monitoring	monitor	VERB
ajrhss-2280	20	17	its	its	PRON
ajrhss-2280	20	18	performance	performance	NOUN
ajrhss-2280	20	19	.	.	PUNCT
ajrhss-2280	21	1	identifying	identify	VERB
ajrhss-2280	21	2	accounting	account	VERB
ajrhss-2280	21	3	conservatism	conservatism	NOUN
ajrhss-2280	21	4	practices	practice	NOUN
ajrhss-2280	21	5	is	be	AUX
ajrhss-2280	21	6	essential	essential	ADJ
ajrhss-2280	21	7	for	for	ADP
ajrhss-2280	21	8	accurately	accurately	ADV
ajrhss-2280	21	9	determining	determine	VERB
ajrhss-2280	21	10	a	a	DET
ajrhss-2280	21	11	company	company	NOUN
ajrhss-2280	21	12	's	's	PART
ajrhss-2280	21	13	final	final	ADJ
ajrhss-2280	21	14	value	value	NOUN
ajrhss-2280	21	15	.	.	PUNCT
ajrhss-2280	22	1	the	the	DET
ajrhss-2280	22	2	research	research	NOUN
ajrhss-2280	22	3	problem	problem	NOUN
ajrhss-2280	22	4	can	can	AUX
ajrhss-2280	22	5	be	be	AUX
ajrhss-2280	22	6	outlined	outline	VERB
ajrhss-2280	22	7	with	with	ADP
ajrhss-2280	22	8	the	the	DET
ajrhss-2280	22	9	following	follow	VERB
ajrhss-2280	22	10	questions	question	NOUN
ajrhss-2280	22	11	:	:	PUNCT
ajrhss-2280	22	12	what	what	PRON
ajrhss-2280	22	13	is	be	AUX
ajrhss-2280	22	14	the	the	DET
ajrhss-2280	22	15	level	level	NOUN
ajrhss-2280	22	16	of	of	ADP
ajrhss-2280	22	17	accounting	account	VERB
ajrhss-2280	22	18	conservatism	conservatism	NOUN
ajrhss-2280	22	19	in	in	ADP
ajrhss-2280	22	20	a	a	DET
ajrhss-2280	22	21	sample	sample	NOUN
ajrhss-2280	22	22	of	of	ADP
ajrhss-2280	22	23	banks	bank	NOUN
ajrhss-2280	22	24	listed	list	VERB
ajrhss-2280	22	25	on	on	ADP
ajrhss-2280	22	26	the	the	DET
ajrhss-2280	22	27	iraq	iraq	PROPN
ajrhss-2280	22	28	stock	stock	NOUN
ajrhss-2280	22	29	exchange	exchange	PROPN
ajrhss-2280	22	30	?	?	PUNCT
ajrhss-2280	23	1	how	how	SCONJ
ajrhss-2280	23	2	can	can	AUX
ajrhss-2280	23	3	the	the	DET
ajrhss-2280	23	4	value	value	NOUN
ajrhss-2280	23	5	of	of	ADP
ajrhss-2280	23	6	these	these	DET
ajrhss-2280	23	7	companies	company	NOUN
ajrhss-2280	23	8	be	be	AUX
ajrhss-2280	23	9	determined	determine	VERB
ajrhss-2280	23	10	using	use	VERB
ajrhss-2280	23	11	scientific	scientific	ADJ
ajrhss-2280	23	12	and	and	CCONJ
ajrhss-2280	23	13	accounting	accounting	NOUN
ajrhss-2280	23	14	-	-	PUNCT
ajrhss-2280	23	15	acceptable	acceptable	ADJ
ajrhss-2280	23	16	methods	method	NOUN
ajrhss-2280	23	17	?	?	PUNCT
ajrhss-2280	24	1	is	be	AUX
ajrhss-2280	24	2	there	there	PRON
ajrhss-2280	24	3	a	a	DET
ajrhss-2280	24	4	relationship	relationship	NOUN
ajrhss-2280	24	5	between	between	ADP
ajrhss-2280	24	6	accounting	account	VERB
ajrhss-2280	24	7	conservatism	conservatism	NOUN
ajrhss-2280	24	8	and	and	CCONJ
ajrhss-2280	24	9	the	the	DET
ajrhss-2280	24	10	value	value	NOUN
ajrhss-2280	24	11	of	of	ADP
ajrhss-2280	24	12	these	these	DET
ajrhss-2280	24	13	companies	company	NOUN
ajrhss-2280	24	14	listed	list	VERB
ajrhss-2280	24	15	on	on	ADP
ajrhss-2280	24	16	the	the	DET
ajrhss-2280	24	17	iraqi	iraqi	ADJ
ajrhss-2280	24	18	stock	stock	NOUN
ajrhss-2280	24	19	exchange	exchange	NOUN
ajrhss-2280	24	20	?	?	PUNCT
ajrhss-2280	25	1	the	the	DET
ajrhss-2280	25	2	research	research	NOUN
ajrhss-2280	25	3	objective	objective	NOUN
ajrhss-2280	25	4	:	:	PUNCT
ajrhss-2280	25	5	the	the	DET
ajrhss-2280	25	6	research	research	NOUN
ajrhss-2280	25	7	has	have	VERB
ajrhss-2280	25	8	the	the	DET
ajrhss-2280	25	9	following	following	ADJ
ajrhss-2280	25	10	objectives	objective	NOUN
ajrhss-2280	25	11	:	:	PUNCT
ajrhss-2280	25	12	to	to	PART
ajrhss-2280	25	13	measure	measure	VERB
ajrhss-2280	25	14	the	the	DET
ajrhss-2280	25	15	extent	extent	NOUN
ajrhss-2280	25	16	of	of	ADP
ajrhss-2280	25	17	accounting	account	VERB
ajrhss-2280	25	18	conservatism	conservatism	NOUN
ajrhss-2280	25	19	practices	practice	NOUN
ajrhss-2280	25	20	in	in	ADP
ajrhss-2280	25	21	the	the	DET
ajrhss-2280	25	22	banks	bank	NOUN
ajrhss-2280	25	23	included	include	VERB
ajrhss-2280	25	24	in	in	ADP
ajrhss-2280	25	25	the	the	DET
ajrhss-2280	25	26	research	research	NOUN
ajrhss-2280	25	27	sample	sample	NOUN
ajrhss-2280	25	28	.	.	PUNCT
ajrhss-2280	26	1	to	to	PART
ajrhss-2280	26	2	determine	determine	VERB
ajrhss-2280	26	3	the	the	DET
ajrhss-2280	26	4	value	value	NOUN
ajrhss-2280	26	5	of	of	ADP
ajrhss-2280	26	6	the	the	DET
ajrhss-2280	26	7	sample	sample	NOUN
ajrhss-2280	26	8	companies	company	NOUN
ajrhss-2280	26	9	using	use	VERB
ajrhss-2280	26	10	tobin	tobin	PROPN
ajrhss-2280	26	11	's	's	PART
ajrhss-2280	26	12	q	q	NOUN
ajrhss-2280	26	13	scale	scale	NOUN
ajrhss-2280	26	14	.	.	PUNCT
ajrhss-2280	27	1	the	the	DET
ajrhss-2280	27	2	importance	importance	NOUN
ajrhss-2280	27	3	of	of	ADP
ajrhss-2280	27	4	the	the	DET
ajrhss-2280	27	5	research	research	NOUN
ajrhss-2280	27	6	:	:	PUNCT
ajrhss-2280	27	7	the	the	DET
ajrhss-2280	27	8	importance	importance	NOUN
ajrhss-2280	27	9	of	of	ADP
ajrhss-2280	27	10	the	the	DET
ajrhss-2280	27	11	research	research	NOUN
ajrhss-2280	27	12	lies	lie	VERB
ajrhss-2280	27	13	in	in	ADP
ajrhss-2280	27	14	its	its	PRON
ajrhss-2280	27	15	focus	focus	NOUN
ajrhss-2280	27	16	on	on	ADP
ajrhss-2280	27	17	accounting	accounting	NOUN
ajrhss-2280	27	18	conservatism	conservatism	NOUN
ajrhss-2280	27	19	,	,	PUNCT
ajrhss-2280	27	20	which	which	PRON
ajrhss-2280	27	21	is	be	AUX
ajrhss-2280	27	22	of	of	ADP
ajrhss-2280	27	23	great	great	ADJ
ajrhss-2280	27	24	interest	interest	NOUN
ajrhss-2280	27	25	to	to	ADP
ajrhss-2280	27	26	researchers	researcher	NOUN
ajrhss-2280	27	27	and	and	CCONJ
ajrhss-2280	27	28	stakeholders	stakeholder	NOUN
ajrhss-2280	27	29	in	in	ADP
ajrhss-2280	27	30	companies	company	NOUN
ajrhss-2280	27	31	,	,	PUNCT
ajrhss-2280	27	32	especially	especially	ADV
ajrhss-2280	27	33	in	in	ADP
ajrhss-2280	27	34	cases	case	NOUN
ajrhss-2280	27	35	involving	involve	VERB
ajrhss-2280	27	36	uncertainty	uncertainty	NOUN
ajrhss-2280	27	37	in	in	ADP
ajrhss-2280	27	38	economic	economic	ADJ
ajrhss-2280	27	39	decision	decision	NOUN
ajrhss-2280	27	40	-	-	PUNCT
ajrhss-2280	27	41	making	making	NOUN
ajrhss-2280	27	42	.	.	PUNCT
ajrhss-2280	28	1	the	the	DET
ajrhss-2280	28	2	research	research	NOUN
ajrhss-2280	28	3	aims	aim	VERB
ajrhss-2280	28	4	to	to	PART
ajrhss-2280	28	5	provide	provide	VERB
ajrhss-2280	28	6	valuable	valuable	ADJ
ajrhss-2280	28	7	insights	insight	NOUN
ajrhss-2280	28	8	and	and	CCONJ
ajrhss-2280	28	9	useful	useful	ADJ
ajrhss-2280	28	10	information	information	NOUN
ajrhss-2280	28	11	for	for	ADP
ajrhss-2280	28	12	those	those	PRON
ajrhss-2280	28	13	interested	interested	ADJ
ajrhss-2280	28	14	in	in	ADP
ajrhss-2280	28	15	accounting	account	VERB
ajrhss-2280	28	16	conservatism	conservatism	NOUN
ajrhss-2280	28	17	and	and	CCONJ
ajrhss-2280	28	18	to	to	PART
ajrhss-2280	28	19	explain	explain	VERB
ajrhss-2280	28	20	its	its	PRON
ajrhss-2280	28	21	impact	impact	NOUN
ajrhss-2280	28	22	.	.	PUNCT
ajrhss-2280	29	1	the	the	DET
ajrhss-2280	29	2	value	value	NOUN
ajrhss-2280	29	3	of	of	ADP
ajrhss-2280	29	4	the	the	DET
ajrhss-2280	29	5	company	company	NOUN
ajrhss-2280	29	6	corresponds	correspond	VERB
ajrhss-2280	29	7	to	to	ADP
ajrhss-2280	29	8	that	that	PRON
ajrhss-2280	29	9	of	of	ADP
ajrhss-2280	29	10	the	the	DET
ajrhss-2280	29	11	banks	bank	NOUN
ajrhss-2280	29	12	listed	list	VERB
ajrhss-2280	29	13	on	on	ADP
ajrhss-2280	29	14	the	the	DET
ajrhss-2280	29	15	iraqi	iraqi	ADJ
ajrhss-2280	29	16	stock	stock	NOUN
ajrhss-2280	29	17	exchange	exchange	NOUN
ajrhss-2280	29	18	.	.	PUNCT
ajrhss-2280	30	1	the	the	DET
ajrhss-2280	30	2	research	research	NOUN
ajrhss-2280	30	3	assumptions	assumption	VERB
ajrhss-2280	30	4	:	:	PUNCT
ajrhss-2280	30	5	the	the	DET
ajrhss-2280	30	6	research	research	NOUN
ajrhss-2280	30	7	is	be	AUX
ajrhss-2280	30	8	based	base	VERB
ajrhss-2280	30	9	on	on	ADP
ajrhss-2280	30	10	the	the	DET
ajrhss-2280	30	11	following	follow	VERB
ajrhss-2280	30	12	hypotheses	hypothesis	NOUN
ajrhss-2280	30	13	:	:	PUNCT
ajrhss-2280	30	14	the	the	DET
ajrhss-2280	30	15	banks	bank	NOUN
ajrhss-2280	30	16	in	in	ADP
ajrhss-2280	30	17	the	the	DET
ajrhss-2280	30	18	research	research	NOUN
ajrhss-2280	30	19	sample	sample	NOUN
ajrhss-2280	30	20	practice	practice	NOUN
ajrhss-2280	30	21	accounting	account	VERB
ajrhss-2280	30	22	conservatism	conservatism	NOUN
ajrhss-2280	30	23	in	in	ADP
ajrhss-2280	30	24	varying	vary	VERB
ajrhss-2280	30	25	ways	way	NOUN
ajrhss-2280	30	26	.	.	PUNCT
ajrhss-2280	31	1	the	the	DET
ajrhss-2280	31	2	ability	ability	NOUN
ajrhss-2280	31	3	of	of	ADP
ajrhss-2280	31	4	the	the	DET
ajrhss-2280	31	5	tobin	tobin	NOUN
ajrhss-2280	31	6	’s	’s	PART
ajrhss-2280	31	7	q	q	PROPN
ajrhss-2280	31	8	scale	scale	NOUN
ajrhss-2280	31	9	to	to	PART
ajrhss-2280	31	10	determine	determine	VERB
ajrhss-2280	31	11	the	the	DET
ajrhss-2280	31	12	value	value	NOUN
ajrhss-2280	31	13	of	of	ADP
ajrhss-2280	31	14	the	the	DET
ajrhss-2280	31	15	company	company	NOUN
ajrhss-2280	31	16	,	,	PUNCT
ajrhss-2280	31	17	as	as	SCONJ
ajrhss-2280	31	18	applied	apply	VERB
ajrhss-2280	31	19	to	to	ADP
ajrhss-2280	31	20	the	the	DET
ajrhss-2280	31	21	banks	bank	NOUN
ajrhss-2280	31	22	in	in	ADP
ajrhss-2280	31	23	the	the	DET
ajrhss-2280	31	24	research	research	NOUN
ajrhss-2280	31	25	sample	sample	NOUN
ajrhss-2280	31	26	.	.	PUNCT
ajrhss-2280	32	1	there	there	PRON
ajrhss-2280	32	2	is	be	VERB
ajrhss-2280	32	3	a	a	DET
ajrhss-2280	32	4	statistically	statistically	ADV
ajrhss-2280	32	5	significant	significant	ADJ
ajrhss-2280	32	6	relationship	relationship	NOUN
ajrhss-2280	32	7	between	between	ADP
ajrhss-2280	32	8	accounting	account	VERB
ajrhss-2280	32	9	conservatism	conservatism	NOUN
ajrhss-2280	32	10	and	and	CCONJ
ajrhss-2280	32	11	the	the	DET
ajrhss-2280	32	12	value	value	NOUN
ajrhss-2280	32	13	of	of	ADP
ajrhss-2280	32	14	the	the	DET
ajrhss-2280	32	15	company	company	NOUN
ajrhss-2280	32	16	for	for	ADP
ajrhss-2280	32	17	a	a	DET
ajrhss-2280	32	18	sample	sample	NOUN
ajrhss-2280	32	19	of	of	ADP
ajrhss-2280	32	20	banks	bank	NOUN
ajrhss-2280	32	21	listed	list	VERB
ajrhss-2280	32	22	on	on	ADP
ajrhss-2280	32	23	the	the	DET
ajrhss-2280	32	24	iraq	iraq	PROPN
ajrhss-2280	32	25	stock	stock	NOUN
ajrhss-2280	32	26	exchange	exchange	PROPN
ajrhss-2280	32	27	.	.	PUNCT
ajrhss-2280	33	1	the	the	DET
ajrhss-2280	33	2	research	research	NOUN
ajrhss-2280	33	3	population	population	NOUN
ajrhss-2280	33	4	and	and	CCONJ
ajrhss-2280	33	5	sample	sample	NOUN
ajrhss-2280	33	6	:	:	PUNCT
ajrhss-2280	33	7	the	the	DET
ajrhss-2280	33	8	research	research	NOUN
ajrhss-2280	33	9	encompasses	encompass	VERB
ajrhss-2280	33	10	private	private	ADJ
ajrhss-2280	33	11	iraqi	iraqi	ADJ
ajrhss-2280	33	12	banks	bank	NOUN
ajrhss-2280	33	13	listed	list	VERB
ajrhss-2280	33	14	on	on	ADP
ajrhss-2280	33	15	the	the	DET
ajrhss-2280	33	16	iraqi	iraqi	ADJ
ajrhss-2280	33	17	stock	stock	NOUN
ajrhss-2280	33	18	exchange	exchange	NOUN
ajrhss-2280	33	19	,	,	PUNCT
ajrhss-2280	33	20	totaling	total	VERB
ajrhss-2280	33	21	twenty	twenty	NUM
ajrhss-2280	33	22	-	-	PUNCT
ajrhss-2280	33	23	three	three	NUM
ajrhss-2280	33	24	banks	bank	NOUN
ajrhss-2280	33	25	.	.	PUNCT
ajrhss-2280	34	1	fourteen	fourteen	NUM
ajrhss-2280	34	2	of	of	ADP
ajrhss-2280	34	3	these	these	DET
ajrhss-2280	34	4	banks	bank	NOUN
ajrhss-2280	34	5	were	be	AUX
ajrhss-2280	34	6	selected	select	VERB
ajrhss-2280	34	7	as	as	ADP
ajrhss-2280	34	8	a	a	DET
ajrhss-2280	34	9	sample	sample	NOUN
ajrhss-2280	34	10	,	,	PUNCT
ajrhss-2280	34	11	representing	represent	VERB
ajrhss-2280	34	12	approximately	approximately	ADV
ajrhss-2280	34	13	60	60	NUM
ajrhss-2280	34	14	%	%	NOUN
ajrhss-2280	34	15	of	of	ADP
ajrhss-2280	34	16	the	the	DET
ajrhss-2280	34	17	american	american	ADJ
ajrhss-2280	34	18	journal	journal	PROPN
ajrhss-2280	34	19	of	of	ADP
ajrhss-2280	34	20	research	research	NOUN
ajrhss-2280	34	21	in	in	ADP
ajrhss-2280	34	22	humanities	humanity	NOUN
ajrhss-2280	34	23	and	and	CCONJ
ajrhss-2280	34	24	social	social	ADJ
ajrhss-2280	34	25	sciences	science	NOUN
ajrhss-2280	34	26	volume	volume	NOUN
ajrhss-2280	34	27	26	26	NUM
ajrhss-2280	34	28	july	july	PROPN
ajrhss-2280	34	29	2024	2024	NUM
ajrhss-2280	34	30	p	p	NOUN
ajrhss-2280	34	31	a	a	DET
ajrhss-2280	34	32	g	g	NOUN
ajrhss-2280	34	33	e	e	NOUN
ajrhss-2280	34	34	|	|	ADV
ajrhss-2280	34	35	60	60	NUM
ajrhss-2280	34	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	34	37	research	research	NOUN
ajrhss-2280	34	38	community	community	NOUN
ajrhss-2280	34	39	during	during	ADP
ajrhss-2280	34	40	a	a	DET
ajrhss-2280	34	41	five	five	NUM
ajrhss-2280	34	42	-	-	PUNCT
ajrhss-2280	34	43	year	year	NOUN
ajrhss-2280	34	44	time	time	NOUN
ajrhss-2280	34	45	series	series	NOUN
ajrhss-2280	34	46	.	.	PUNCT
ajrhss-2280	35	1	the	the	DET
ajrhss-2280	35	2	data	datum	NOUN
ajrhss-2280	35	3	was	be	AUX
ajrhss-2280	35	4	obtained	obtain	VERB
ajrhss-2280	35	5	from	from	ADP
ajrhss-2280	35	6	the	the	DET
ajrhss-2280	35	7	website	website	NOUN
ajrhss-2280	35	8	of	of	ADP
ajrhss-2280	35	9	the	the	DET
ajrhss-2280	35	10	securities	security	NOUN
ajrhss-2280	35	11	market	market	NOUN
ajrhss-2280	35	12	authority	authority	NOUN
ajrhss-2280	35	13	over	over	ADP
ajrhss-2280	35	14	the	the	DET
ajrhss-2280	35	15	research	research	NOUN
ajrhss-2280	35	16	period	period	NOUN
ajrhss-2280	35	17	.	.	PUNCT
ajrhss-2280	36	1	below	below	ADP
ajrhss-2280	36	2	is	be	AUX
ajrhss-2280	36	3	table	table	NOUN
ajrhss-2280	36	4	(	(	PUNCT
ajrhss-2280	36	5	1	1	X
ajrhss-2280	36	6	)	)	PUNCT
ajrhss-2280	36	7	showing	show	VERB
ajrhss-2280	36	8	the	the	DET
ajrhss-2280	36	9	banks	bank	NOUN
ajrhss-2280	36	10	included	include	VERB
ajrhss-2280	36	11	in	in	ADP
ajrhss-2280	36	12	the	the	DET
ajrhss-2280	36	13	research	research	NOUN
ajrhss-2280	36	14	sample	sample	NOUN
ajrhss-2280	36	15	:	:	PUNCT
ajrhss-2280	36	16	table	table	NOUN
ajrhss-2280	36	17	(	(	PUNCT
ajrhss-2280	36	18	1	1	X
ajrhss-2280	36	19	)	)	PUNCT
ajrhss-2280	36	20	banks	bank	NOUN
ajrhss-2280	36	21	selected	select	VERB
ajrhss-2280	36	22	as	as	ADP
ajrhss-2280	36	23	a	a	DET
ajrhss-2280	36	24	sample	sample	NOUN
ajrhss-2280	36	25	for	for	ADP
ajrhss-2280	36	26	the	the	DET
ajrhss-2280	36	27	research	research	NOUN
ajrhss-2280	36	28	arrangement	arrangement	NOUN
ajrhss-2280	36	29	drains	drain	VERB
ajrhss-2280	36	30	1	1	NUM
ajrhss-2280	36	31	credit	credit	NOUN
ajrhss-2280	36	32	8	8	NUM
ajrhss-2280	36	33	baghdad	baghdad	PROPN
ajrhss-2280	36	34	2	2	NUM
ajrhss-2280	36	35	investment	investment	NOUN
ajrhss-2280	36	36	9	9	NUM
ajrhss-2280	36	37	sumer	sumer	NOUN
ajrhss-2280	36	38	3	3	NUM
ajrhss-2280	36	39	al	al	PROPN
ajrhss-2280	36	40	-	-	PUNCT
ajrhss-2280	36	41	ahly	ahly	PROPN
ajrhss-2280	36	42	10	10	NUM
ajrhss-2280	36	43	assyria	assyria	PROPN
ajrhss-2280	36	44	4	4	NUM
ajrhss-2280	36	45	gulf	gulf	PROPN
ajrhss-2280	36	46	11	11	NUM
ajrhss-2280	36	47	iraqi	iraqi	ADJ
ajrhss-2280	36	48	commercial	commercial	ADJ
ajrhss-2280	36	49	5	5	NUM
ajrhss-2280	36	50	middle	middle	PROPN
ajrhss-2280	36	51	east	east	PROPN
ajrhss-2280	36	52	12	12	NUM
ajrhss-2280	36	53	al	al	PROPN
ajrhss-2280	36	54	-	-	PUNCT
ajrhss-2280	36	55	mansour	mansour	PROPN
ajrhss-2280	36	56	6	6	NUM
ajrhss-2280	36	57	mosul	mosul	PROPN
ajrhss-2280	36	58	13	13	NUM
ajrhss-2280	36	59	united	unite	VERB
ajrhss-2280	36	60	7	7	NUM
ajrhss-2280	36	61	babel	babel	NOUN
ajrhss-2280	36	62	14	14	NUM
ajrhss-2280	36	63	through	through	ADP
ajrhss-2280	36	64	iraq	iraq	PROPN
ajrhss-2280	36	65	investment	investment	NOUN
ajrhss-2280	36	66	research	research	NOUN
ajrhss-2280	36	67	method	method	NOUN
ajrhss-2280	36	68	:	:	PUNCT
ajrhss-2280	36	69	the	the	DET
ajrhss-2280	36	70	researcher	researcher	NOUN
ajrhss-2280	36	71	used	use	VERB
ajrhss-2280	36	72	a	a	DET
ajrhss-2280	36	73	variety	variety	NOUN
ajrhss-2280	36	74	of	of	ADP
ajrhss-2280	36	75	arab	arab	ADJ
ajrhss-2280	36	76	and	and	CCONJ
ajrhss-2280	36	77	foreign	foreign	ADJ
ajrhss-2280	36	78	sources	source	NOUN
ajrhss-2280	36	79	such	such	ADJ
ajrhss-2280	36	80	as	as	ADP
ajrhss-2280	36	81	books	book	NOUN
ajrhss-2280	36	82	,	,	PUNCT
ajrhss-2280	36	83	periodicals	periodical	NOUN
ajrhss-2280	36	84	,	,	PUNCT
ajrhss-2280	36	85	online	online	ADJ
ajrhss-2280	36	86	research	research	NOUN
ajrhss-2280	36	87	,	,	PUNCT
ajrhss-2280	36	88	and	and	CCONJ
ajrhss-2280	36	89	studies	study	NOUN
ajrhss-2280	36	90	to	to	PART
ajrhss-2280	36	91	cover	cover	VERB
ajrhss-2280	36	92	the	the	DET
ajrhss-2280	36	93	theoretical	theoretical	ADJ
ajrhss-2280	36	94	aspect	aspect	NOUN
ajrhss-2280	36	95	of	of	ADP
ajrhss-2280	36	96	the	the	DET
ajrhss-2280	36	97	research	research	NOUN
ajrhss-2280	36	98	.	.	PUNCT
ajrhss-2280	37	1	they	they	PRON
ajrhss-2280	37	2	also	also	ADV
ajrhss-2280	37	3	referred	refer	VERB
ajrhss-2280	37	4	to	to	ADP
ajrhss-2280	37	5	the	the	DET
ajrhss-2280	37	6	annual	annual	ADJ
ajrhss-2280	37	7	financial	financial	ADJ
ajrhss-2280	37	8	statements	statement	NOUN
ajrhss-2280	37	9	of	of	ADP
ajrhss-2280	37	10	the	the	DET
ajrhss-2280	37	11	banks	bank	NOUN
ajrhss-2280	37	12	in	in	ADP
ajrhss-2280	37	13	the	the	DET
ajrhss-2280	37	14	research	research	NOUN
ajrhss-2280	37	15	sample	sample	NOUN
ajrhss-2280	37	16	and	and	CCONJ
ajrhss-2280	37	17	the	the	DET
ajrhss-2280	37	18	directory	directory	NOUN
ajrhss-2280	37	19	of	of	ADP
ajrhss-2280	37	20	joint	joint	ADJ
ajrhss-2280	37	21	-	-	PUNCT
ajrhss-2280	37	22	stock	stock	NOUN
ajrhss-2280	37	23	companies	company	NOUN
ajrhss-2280	37	24	listed	list	VERB
ajrhss-2280	37	25	on	on	ADP
ajrhss-2280	37	26	the	the	DET
ajrhss-2280	37	27	iraq	iraq	PROPN
ajrhss-2280	37	28	stock	stock	NOUN
ajrhss-2280	37	29	exchange	exchange	NOUN
ajrhss-2280	37	30	from	from	ADP
ajrhss-2280	37	31	2018	2018	NUM
ajrhss-2280	37	32	to	to	ADP
ajrhss-2280	37	33	2022	2022	NUM
ajrhss-2280	37	34	to	to	PART
ajrhss-2280	37	35	enhance	enhance	VERB
ajrhss-2280	37	36	the	the	DET
ajrhss-2280	37	37	practical	practical	ADJ
ajrhss-2280	37	38	side	side	NOUN
ajrhss-2280	37	39	.	.	PUNCT
ajrhss-2280	38	1	•	•	NUM
ajrhss-2280	38	2	statistical	statistical	ADJ
ajrhss-2280	38	3	analysis	analysis	NOUN
ajrhss-2280	38	4	methods	method	NOUN
ajrhss-2280	38	5	:	:	PUNCT
ajrhss-2280	38	6	for	for	ADP
ajrhss-2280	38	7	statistical	statistical	ADJ
ajrhss-2280	38	8	analysis	analysis	NOUN
ajrhss-2280	38	9	,	,	PUNCT
ajrhss-2280	38	10	the	the	DET
ajrhss-2280	38	11	researcher	researcher	NOUN
ajrhss-2280	38	12	used	use	VERB
ajrhss-2280	38	13	several	several	ADJ
ajrhss-2280	38	14	methods	method	NOUN
ajrhss-2280	38	15	including	include	VERB
ajrhss-2280	38	16	the	the	DET
ajrhss-2280	38	17	second	second	ADJ
ajrhss-2280	38	18	correlation	correlation	NOUN
ajrhss-2280	38	19	coefficient	coefficient	NOUN
ajrhss-2280	38	20	(	(	PUNCT
ajrhss-2280	38	21	r	r	NOUN
ajrhss-2280	38	22	)	)	PUNCT
ajrhss-2280	38	23	,	,	PUNCT
ajrhss-2280	38	24	coefficient	coefficient	NOUN
ajrhss-2280	38	25	of	of	ADP
ajrhss-2280	38	26	determination	determination	NOUN
ajrhss-2280	38	27	(	(	PUNCT
ajrhss-2280	38	28	r	r	NOUN
ajrhss-2280	38	29	square	square	NOUN
ajrhss-2280	38	30	)	)	PUNCT
ajrhss-2280	38	31	,	,	PUNCT
ajrhss-2280	38	32	and	and	CCONJ
ajrhss-2280	38	33	analysis	analysis	NOUN
ajrhss-2280	38	34	of	of	ADP
ajrhss-2280	38	35	variance	variance	NOUN
ajrhss-2280	38	36	(	(	PUNCT
ajrhss-2280	38	37	anova	anova	PROPN
ajrhss-2280	38	38	)	)	PUNCT
ajrhss-2280	38	39	to	to	PART
ajrhss-2280	38	40	analyze	analyze	VERB
ajrhss-2280	38	41	the	the	DET
ajrhss-2280	38	42	statistical	statistical	ADJ
ajrhss-2280	38	43	results	result	NOUN
ajrhss-2280	38	44	and	and	CCONJ
ajrhss-2280	38	45	test	test	VERB
ajrhss-2280	38	46	the	the	DET
ajrhss-2280	38	47	research	research	NOUN
ajrhss-2280	38	48	hypotheses	hypothesis	NOUN
ajrhss-2280	38	49	.	.	PUNCT
ajrhss-2280	39	1	second	second	ADV
ajrhss-2280	39	2	:	:	PUNCT
ajrhss-2280	39	3	the	the	DET
ajrhss-2280	39	4	previous	previous	ADJ
ajrhss-2280	39	5	studies	study	NOUN
ajrhss-2280	39	6	:	:	PUNCT
ajrhss-2280	39	7	1	1	NUM
ajrhss-2280	39	8	some	some	DET
ajrhss-2280	39	9	arabic	arabic	ADJ
ajrhss-2280	39	10	studies	study	NOUN
ajrhss-2280	39	11	:	:	PUNCT
ajrhss-2280	39	12	•	•	NUM
ajrhss-2280	39	13	study	study	NOUN
ajrhss-2280	39	14	(	(	PUNCT
ajrhss-2280	39	15	iqbal	iqbal	PROPN
ajrhss-2280	39	16	,	,	PUNCT
ajrhss-2280	39	17	al	al	PROPN
ajrhss-2280	39	18	-	-	PUNCT
ajrhss-2280	39	19	qudah	qudah	PROPN
ajrhss-2280	39	20	,	,	PUNCT
ajrhss-2280	39	21	2014	2014	NUM
ajrhss-2280	39	22	)	)	PUNCT
ajrhss-2280	39	23	this	this	DET
ajrhss-2280	39	24	study	study	NOUN
ajrhss-2280	39	25	aimed	aim	VERB
ajrhss-2280	39	26	to	to	PART
ajrhss-2280	39	27	explore	explore	VERB
ajrhss-2280	39	28	different	different	ADJ
ajrhss-2280	39	29	interpretations	interpretation	NOUN
ajrhss-2280	39	30	of	of	ADP
ajrhss-2280	39	31	conservatism	conservatism	NOUN
ajrhss-2280	39	32	and	and	CCONJ
ajrhss-2280	39	33	to	to	PART
ajrhss-2280	39	34	analyze	analyze	VERB
ajrhss-2280	39	35	its	its	PRON
ajrhss-2280	39	36	pros	pro	NOUN
ajrhss-2280	39	37	and	and	CCONJ
ajrhss-2280	39	38	cons	con	NOUN
ajrhss-2280	39	39	.	.	PUNCT
ajrhss-2280	40	1	it	it	PRON
ajrhss-2280	40	2	also	also	ADV
ajrhss-2280	40	3	sought	seek	VERB
ajrhss-2280	40	4	to	to	PART
ajrhss-2280	40	5	understand	understand	VERB
ajrhss-2280	40	6	the	the	DET
ajrhss-2280	40	7	impact	impact	NOUN
ajrhss-2280	40	8	of	of	ADP
ajrhss-2280	40	9	the	the	DET
ajrhss-2280	40	10	financial	financial	ADJ
ajrhss-2280	40	11	crisis	crisis	NOUN
ajrhss-2280	40	12	on	on	ADP
ajrhss-2280	40	13	accounting	account	VERB
ajrhss-2280	40	14	conservatism	conservatism	NOUN
ajrhss-2280	40	15	and	and	CCONJ
ajrhss-2280	40	16	to	to	PART
ajrhss-2280	40	17	highlight	highlight	VERB
ajrhss-2280	40	18	the	the	DET
ajrhss-2280	40	19	challenges	challenge	NOUN
ajrhss-2280	40	20	faced	face	VERB
ajrhss-2280	40	21	by	by	ADP
ajrhss-2280	40	22	accounting	accounting	NOUN
ajrhss-2280	40	23	and	and	CCONJ
ajrhss-2280	40	24	accountants	accountant	NOUN
ajrhss-2280	40	25	during	during	ADP
ajrhss-2280	40	26	various	various	ADJ
ajrhss-2280	40	27	crises	crisis	NOUN
ajrhss-2280	40	28	.	.	PUNCT
ajrhss-2280	41	1	the	the	DET
ajrhss-2280	41	2	researcher	researcher	NOUN
ajrhss-2280	41	3	designed	design	VERB
ajrhss-2280	41	4	a	a	DET
ajrhss-2280	41	5	questionnaire	questionnaire	NOUN
ajrhss-2280	41	6	to	to	PART
ajrhss-2280	41	7	measure	measure	VERB
ajrhss-2280	41	8	the	the	DET
ajrhss-2280	41	9	impact	impact	NOUN
ajrhss-2280	41	10	of	of	ADP
ajrhss-2280	41	11	the	the	DET
ajrhss-2280	41	12	financial	financial	ADJ
ajrhss-2280	41	13	crisis	crisis	NOUN
ajrhss-2280	41	14	on	on	ADP
ajrhss-2280	41	15	supporting	support	VERB
ajrhss-2280	41	16	the	the	DET
ajrhss-2280	41	17	policy	policy	NOUN
ajrhss-2280	41	18	of	of	ADP
ajrhss-2280	41	19	accounting	accounting	NOUN
ajrhss-2280	41	20	conservatism	conservatism	NOUN
ajrhss-2280	41	21	.	.	PUNCT
ajrhss-2280	42	1	the	the	DET
ajrhss-2280	42	2	study	study	NOUN
ajrhss-2280	42	3	concluded	conclude	VERB
ajrhss-2280	42	4	that	that	SCONJ
ajrhss-2280	42	5	jordanian	jordanian	ADJ
ajrhss-2280	42	6	public	public	ADJ
ajrhss-2280	42	7	shareholding	shareholding	NOUN
ajrhss-2280	42	8	companies	company	NOUN
ajrhss-2280	42	9	adhere	adhere	VERB
ajrhss-2280	42	10	to	to	ADP
ajrhss-2280	42	11	accounting	account	VERB
ajrhss-2280	42	12	conservatism	conservatism	NOUN
ajrhss-2280	42	13	when	when	SCONJ
ajrhss-2280	42	14	preparing	prepare	VERB
ajrhss-2280	42	15	financial	financial	ADJ
ajrhss-2280	42	16	statements	statement	NOUN
ajrhss-2280	42	17	.	.	PUNCT
ajrhss-2280	43	1	•	•	NUM
ajrhss-2280	43	2	study	study	NOUN
ajrhss-2280	43	3	(	(	PUNCT
ajrhss-2280	43	4	youssef	youssef	PROPN
ajrhss-2280	43	5	,	,	PUNCT
ajrhss-2280	43	6	2012	2012	NUM
ajrhss-2280	43	7	)	)	PUNCT
ajrhss-2280	43	8	this	this	DET
ajrhss-2280	43	9	study	study	NOUN
ajrhss-2280	43	10	aimed	aim	VERB
ajrhss-2280	43	11	to	to	PART
ajrhss-2280	43	12	test	test	VERB
ajrhss-2280	43	13	the	the	DET
ajrhss-2280	43	14	effect	effect	NOUN
ajrhss-2280	43	15	of	of	ADP
ajrhss-2280	43	16	the	the	DET
ajrhss-2280	43	17	establishment	establishment	NOUN
ajrhss-2280	43	18	’s	’s	PART
ajrhss-2280	43	19	ownership	ownership	NOUN
ajrhss-2280	43	20	structure	structure	NOUN
ajrhss-2280	43	21	on	on	ADP
ajrhss-2280	43	22	conservatism	conservatism	NOUN
ajrhss-2280	43	23	in	in	ADP
ajrhss-2280	43	24	financial	financial	ADJ
ajrhss-2280	43	25	reports	report	NOUN
ajrhss-2280	43	26	.	.	PUNCT
ajrhss-2280	44	1	the	the	DET
ajrhss-2280	44	2	agency	agency	NOUN
ajrhss-2280	44	3	's	's	PART
ajrhss-2280	44	4	analyses	analysis	NOUN
ajrhss-2280	44	5	determined	determine	VERB
ajrhss-2280	44	6	the	the	DET
ajrhss-2280	44	7	nature	nature	NOUN
ajrhss-2280	44	8	of	of	ADP
ajrhss-2280	44	9	administrative	administrative	ADJ
ajrhss-2280	44	10	testing	testing	NOUN
ajrhss-2280	44	11	of	of	ADP
ajrhss-2280	44	12	accounting	accounting	NOUN
ajrhss-2280	44	13	policies	policy	NOUN
ajrhss-2280	44	14	within	within	ADP
ajrhss-2280	44	15	the	the	DET
ajrhss-2280	44	16	framework	framework	NOUN
ajrhss-2280	44	17	of	of	ADP
ajrhss-2280	44	18	the	the	DET
ajrhss-2280	44	19	economic	economic	ADJ
ajrhss-2280	44	20	effects	effect	NOUN
ajrhss-2280	44	21	of	of	ADP
ajrhss-2280	44	22	these	these	DET
ajrhss-2280	44	23	policies	policy	NOUN
ajrhss-2280	44	24	.	.	PUNCT
ajrhss-2280	45	1	accounting	account	VERB
ajrhss-2280	45	2	conservatism	conservatism	NOUN
ajrhss-2280	45	3	is	be	AUX
ajrhss-2280	45	4	one	one	NUM
ajrhss-2280	45	5	of	of	ADP
ajrhss-2280	45	6	the	the	DET
ajrhss-2280	45	7	accounting	accounting	NOUN
ajrhss-2280	45	8	principles	principle	NOUN
ajrhss-2280	45	9	that	that	PRON
ajrhss-2280	45	10	determine	determine	VERB
ajrhss-2280	45	11	the	the	DET
ajrhss-2280	45	12	characteristics	characteristic	NOUN
ajrhss-2280	45	13	of	of	ADP
ajrhss-2280	45	14	the	the	DET
ajrhss-2280	45	15	accounting	accounting	NOUN
ajrhss-2280	45	16	information	information	NOUN
ajrhss-2280	45	17	provided	provide	VERB
ajrhss-2280	45	18	and	and	CCONJ
ajrhss-2280	45	19	its	its	PRON
ajrhss-2280	45	20	role	role	NOUN
ajrhss-2280	45	21	in	in	ADP
ajrhss-2280	45	22	decision	decision	NOUN
ajrhss-2280	45	23	-	-	PUNCT
ajrhss-2280	45	24	making	making	NOUN
ajrhss-2280	45	25	by	by	ADP
ajrhss-2280	45	26	various	various	ADJ
ajrhss-2280	45	27	stakeholders	stakeholder	NOUN
ajrhss-2280	45	28	related	relate	VERB
ajrhss-2280	45	29	to	to	ADP
ajrhss-2280	45	30	the	the	DET
ajrhss-2280	45	31	facility	facility	NOUN
ajrhss-2280	45	32	.	.	PUNCT
ajrhss-2280	46	1	accounting	accounting	NOUN
ajrhss-2280	46	2	conservatism	conservatism	NOUN
ajrhss-2280	46	3	was	be	AUX
ajrhss-2280	46	4	measured	measure	VERB
ajrhss-2280	46	5	using	use	VERB
ajrhss-2280	46	6	the	the	DET
ajrhss-2280	46	7	inverse	inverse	NOUN
ajrhss-2280	46	8	regression	regression	NOUN
ajrhss-2280	46	9	model	model	NOUN
ajrhss-2280	46	10	of	of	ADP
ajrhss-2280	46	11	accounting	accounting	NOUN
ajrhss-2280	46	12	profits	profit	NOUN
ajrhss-2280	46	13	on	on	ADP
ajrhss-2280	46	14	concurrent	concurrent	ADJ
ajrhss-2280	46	15	american	american	ADJ
ajrhss-2280	46	16	journal	journal	PROPN
ajrhss-2280	46	17	of	of	ADP
ajrhss-2280	46	18	research	research	NOUN
ajrhss-2280	46	19	in	in	ADP
ajrhss-2280	46	20	humanities	humanity	NOUN
ajrhss-2280	46	21	and	and	CCONJ
ajrhss-2280	46	22	social	social	ADJ
ajrhss-2280	46	23	sciences	science	NOUN
ajrhss-2280	46	24	volume	volume	NOUN
ajrhss-2280	46	25	26	26	NUM
ajrhss-2280	46	26	july	july	PROPN
ajrhss-2280	46	27	2024	2024	NUM
ajrhss-2280	46	28	p	p	NOUN
ajrhss-2280	46	29	a	a	DET
ajrhss-2280	46	30	g	g	NOUN
ajrhss-2280	46	31	e	e	NOUN
ajrhss-2280	46	32	|	|	ADV
ajrhss-2280	46	33	61	61	NUM
ajrhss-2280	46	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	46	35	returns	return	NOUN
ajrhss-2280	46	36	,	,	PUNCT
ajrhss-2280	46	37	which	which	PRON
ajrhss-2280	46	38	is	be	AUX
ajrhss-2280	46	39	known	know	VERB
ajrhss-2280	46	40	as	as	ADP
ajrhss-2280	46	41	the	the	DET
ajrhss-2280	46	42	(	(	PUNCT
ajrhss-2280	46	43	basu	basu	PROPN
ajrhss-2280	46	44	1997	1997	NUM
ajrhss-2280	46	45	)	)	PUNCT
ajrhss-2280	46	46	model	model	NOUN
ajrhss-2280	46	47	.	.	PUNCT
ajrhss-2280	47	1	the	the	DET
ajrhss-2280	47	2	most	most	ADV
ajrhss-2280	47	3	important	important	ADJ
ajrhss-2280	47	4	conclusion	conclusion	NOUN
ajrhss-2280	47	5	of	of	ADP
ajrhss-2280	47	6	the	the	DET
ajrhss-2280	47	7	study	study	NOUN
ajrhss-2280	47	8	was	be	AUX
ajrhss-2280	47	9	that	that	SCONJ
ajrhss-2280	47	10	ownership	ownership	NOUN
ajrhss-2280	47	11	affects	affect	VERB
ajrhss-2280	47	12	accounting	account	VERB
ajrhss-2280	47	13	conservatism	conservatism	NOUN
ajrhss-2280	47	14	.	.	PUNCT
ajrhss-2280	48	1	the	the	PRON
ajrhss-2280	48	2	greater	great	ADJ
ajrhss-2280	48	3	the	the	DET
ajrhss-2280	48	4	percentage	percentage	NOUN
ajrhss-2280	48	5	of	of	ADP
ajrhss-2280	48	6	ownership	ownership	NOUN
ajrhss-2280	48	7	,	,	PUNCT
ajrhss-2280	48	8	the	the	PRON
ajrhss-2280	48	9	greater	great	ADJ
ajrhss-2280	48	10	the	the	DET
ajrhss-2280	48	11	asymmetry	asymmetry	NOUN
ajrhss-2280	48	12	in	in	ADP
ajrhss-2280	48	13	recognition	recognition	NOUN
ajrhss-2280	48	14	between	between	ADP
ajrhss-2280	48	15	good	good	ADJ
ajrhss-2280	48	16	news	news	NOUN
ajrhss-2280	48	17	and	and	CCONJ
ajrhss-2280	48	18	bad	bad	ADJ
ajrhss-2280	48	19	news	news	NOUN
ajrhss-2280	48	20	.	.	PUNCT
ajrhss-2280	49	1	•	•	NUM
ajrhss-2280	49	2	study	study	NOUN
ajrhss-2280	49	3	(	(	PUNCT
ajrhss-2280	49	4	hamdan	hamdan	PROPN
ajrhss-2280	49	5	,	,	PUNCT
ajrhss-2280	49	6	2011	2011	NUM
ajrhss-2280	49	7	)	)	PUNCT
ajrhss-2280	49	8	this	this	DET
ajrhss-2280	49	9	study	study	NOUN
ajrhss-2280	49	10	presents	present	VERB
ajrhss-2280	49	11	additional	additional	ADJ
ajrhss-2280	49	12	evidence	evidence	NOUN
ajrhss-2280	49	13	regarding	regard	VERB
ajrhss-2280	49	14	the	the	DET
ajrhss-2280	49	15	extent	extent	NOUN
ajrhss-2280	49	16	of	of	ADP
ajrhss-2280	49	17	accounting	account	VERB
ajrhss-2280	49	18	conservatism	conservatism	NOUN
ajrhss-2280	49	19	in	in	ADP
ajrhss-2280	49	20	the	the	DET
ajrhss-2280	49	21	financial	financial	ADJ
ajrhss-2280	49	22	reports	report	NOUN
ajrhss-2280	49	23	of	of	ADP
ajrhss-2280	49	24	jordanian	jordanian	ADJ
ajrhss-2280	49	25	public	public	ADJ
ajrhss-2280	49	26	shareholding	shareholding	NOUN
ajrhss-2280	49	27	companies	company	NOUN
ajrhss-2280	49	28	.	.	PUNCT
ajrhss-2280	50	1	it	it	PRON
ajrhss-2280	50	2	also	also	ADV
ajrhss-2280	50	3	sheds	shed	VERB
ajrhss-2280	50	4	light	light	NOUN
ajrhss-2280	50	5	for	for	ADP
ajrhss-2280	50	6	the	the	DET
ajrhss-2280	50	7	first	first	ADJ
ajrhss-2280	50	8	time	time	NOUN
ajrhss-2280	50	9	on	on	ADP
ajrhss-2280	50	10	the	the	DET
ajrhss-2280	50	11	relationship	relationship	NOUN
ajrhss-2280	50	12	between	between	ADP
ajrhss-2280	50	13	accounting	account	VERB
ajrhss-2280	50	14	conservatism	conservatism	NOUN
ajrhss-2280	50	15	and	and	CCONJ
ajrhss-2280	50	16	the	the	DET
ajrhss-2280	50	17	improvement	improvement	NOUN
ajrhss-2280	50	18	of	of	ADP
ajrhss-2280	50	19	financial	financial	ADJ
ajrhss-2280	50	20	report	report	NOUN
ajrhss-2280	50	21	quality	quality	NOUN
ajrhss-2280	50	22	.	.	PUNCT
ajrhss-2280	51	1	the	the	DET
ajrhss-2280	51	2	study	study	NOUN
ajrhss-2280	51	3	aimed	aim	VERB
ajrhss-2280	51	4	to	to	PART
ajrhss-2280	51	5	achieve	achieve	VERB
ajrhss-2280	51	6	two	two	NUM
ajrhss-2280	51	7	goals	goal	NOUN
ajrhss-2280	51	8	:	:	PUNCT
ajrhss-2280	51	9	firstly	firstly	ADV
ajrhss-2280	51	10	,	,	PUNCT
ajrhss-2280	51	11	to	to	PART
ajrhss-2280	51	12	measure	measure	VERB
ajrhss-2280	51	13	the	the	DET
ajrhss-2280	51	14	level	level	NOUN
ajrhss-2280	51	15	of	of	ADP
ajrhss-2280	51	16	accounting	account	VERB
ajrhss-2280	51	17	conservatism	conservatism	NOUN
ajrhss-2280	51	18	in	in	ADP
ajrhss-2280	51	19	the	the	DET
ajrhss-2280	51	20	policies	policy	NOUN
ajrhss-2280	51	21	adopted	adopt	VERB
ajrhss-2280	51	22	by	by	ADP
ajrhss-2280	51	23	companies	company	NOUN
ajrhss-2280	51	24	in	in	ADP
ajrhss-2280	51	25	the	the	DET
ajrhss-2280	51	26	jordanian	jordanian	ADJ
ajrhss-2280	51	27	public	public	ADJ
ajrhss-2280	51	28	shareholding	shareholding	NOUN
ajrhss-2280	51	29	industrial	industrial	ADJ
ajrhss-2280	51	30	estate	estate	NOUN
ajrhss-2280	51	31	;	;	PUNCT
ajrhss-2280	51	32	and	and	CCONJ
ajrhss-2280	51	33	secondly	secondly	ADV
ajrhss-2280	51	34	,	,	PUNCT
ajrhss-2280	51	35	to	to	PART
ajrhss-2280	51	36	examine	examine	VERB
ajrhss-2280	51	37	the	the	DET
ajrhss-2280	51	38	impact	impact	NOUN
ajrhss-2280	51	39	of	of	ADP
ajrhss-2280	51	40	accounting	account	VERB
ajrhss-2280	51	41	conservatism	conservatism	NOUN
ajrhss-2280	51	42	on	on	ADP
ajrhss-2280	51	43	the	the	DET
ajrhss-2280	51	44	improvement	improvement	NOUN
ajrhss-2280	51	45	of	of	ADP
ajrhss-2280	51	46	financial	financial	ADJ
ajrhss-2280	51	47	report	report	NOUN
ajrhss-2280	51	48	quality	quality	NOUN
ajrhss-2280	51	49	.	.	PUNCT
ajrhss-2280	52	1	the	the	DET
ajrhss-2280	52	2	significance	significance	NOUN
ajrhss-2280	52	3	of	of	ADP
ajrhss-2280	52	4	this	this	DET
ajrhss-2280	52	5	study	study	NOUN
ajrhss-2280	52	6	lies	lie	VERB
ajrhss-2280	52	7	in	in	ADP
ajrhss-2280	52	8	providing	provide	VERB
ajrhss-2280	52	9	new	new	ADJ
ajrhss-2280	52	10	indicators	indicator	NOUN
ajrhss-2280	52	11	of	of	ADP
ajrhss-2280	52	12	the	the	DET
ajrhss-2280	52	13	level	level	NOUN
ajrhss-2280	52	14	of	of	ADP
ajrhss-2280	52	15	conservatism	conservatism	NOUN
ajrhss-2280	52	16	in	in	ADP
ajrhss-2280	52	17	accounting	accounting	NOUN
ajrhss-2280	52	18	policies	policy	NOUN
ajrhss-2280	52	19	in	in	ADP
ajrhss-2280	52	20	jordan	jordan	PROPN
ajrhss-2280	52	21	.	.	PUNCT
ajrhss-2280	53	1	accounting	accounting	NOUN
ajrhss-2280	53	2	conservatism	conservatism	NOUN
ajrhss-2280	53	3	was	be	AUX
ajrhss-2280	53	4	measured	measure	VERB
ajrhss-2280	53	5	by	by	ADP
ajrhss-2280	53	6	using	use	VERB
ajrhss-2280	53	7	the	the	DET
ajrhss-2280	53	8	ratio	ratio	NOUN
ajrhss-2280	53	9	of	of	ADP
ajrhss-2280	53	10	total	total	ADJ
ajrhss-2280	53	11	receivables	receivables	NOUN
ajrhss-2280	53	12	to	to	ADP
ajrhss-2280	53	13	total	total	ADJ
ajrhss-2280	53	14	profits	profit	NOUN
ajrhss-2280	53	15	.	.	PUNCT
ajrhss-2280	54	1	the	the	DET
ajrhss-2280	54	2	most	most	ADV
ajrhss-2280	54	3	important	important	ADJ
ajrhss-2280	54	4	findings	finding	NOUN
ajrhss-2280	54	5	of	of	ADP
ajrhss-2280	54	6	the	the	DET
ajrhss-2280	54	7	study	study	NOUN
ajrhss-2280	54	8	include	include	VERB
ajrhss-2280	54	9	the	the	DET
ajrhss-2280	54	10	utilization	utilization	NOUN
ajrhss-2280	54	11	of	of	ADP
ajrhss-2280	54	12	the	the	DET
ajrhss-2280	54	13	ratio	ratio	NOUN
ajrhss-2280	54	14	of	of	ADP
ajrhss-2280	54	15	total	total	ADJ
ajrhss-2280	54	16	receivables	receivables	NOUN
ajrhss-2280	54	17	to	to	ADP
ajrhss-2280	54	18	total	total	ADJ
ajrhss-2280	54	19	profits	profit	NOUN
ajrhss-2280	54	20	as	as	ADP
ajrhss-2280	54	21	an	an	DET
ajrhss-2280	54	22	indicator	indicator	NOUN
ajrhss-2280	54	23	of	of	ADP
ajrhss-2280	54	24	the	the	DET
ajrhss-2280	54	25	level	level	NOUN
ajrhss-2280	54	26	of	of	ADP
ajrhss-2280	54	27	accounting	accounting	NOUN
ajrhss-2280	54	28	conservatism	conservatism	NOUN
ajrhss-2280	54	29	.	.	PUNCT
ajrhss-2280	55	1	this	this	DET
ajrhss-2280	55	2	methodology	methodology	NOUN
ajrhss-2280	55	3	for	for	ADP
ajrhss-2280	55	4	measuring	measure	VERB
ajrhss-2280	55	5	accounting	accounting	NOUN
ajrhss-2280	55	6	conservatism	conservatism	NOUN
ajrhss-2280	55	7	differs	differ	VERB
ajrhss-2280	55	8	from	from	ADP
ajrhss-2280	55	9	that	that	PRON
ajrhss-2280	55	10	used	use	VERB
ajrhss-2280	55	11	in	in	ADP
ajrhss-2280	55	12	previous	previous	ADJ
ajrhss-2280	55	13	studies	study	NOUN
ajrhss-2280	55	14	in	in	ADP
ajrhss-2280	55	15	the	the	DET
ajrhss-2280	55	16	jordanian	jordanian	ADJ
ajrhss-2280	55	17	environment.t	environment.t	X
ajrhss-2280	55	18	to	to	PART
ajrhss-2280	55	19	achieve	achieve	VERB
ajrhss-2280	55	20	two	two	NUM
ajrhss-2280	55	21	goals	goal	NOUN
ajrhss-2280	55	22	.	.	PUNCT
ajrhss-2280	56	1	the	the	DET
ajrhss-2280	56	2	first	first	ADJ
ajrhss-2280	56	3	goal	goal	NOUN
ajrhss-2280	56	4	is	be	AUX
ajrhss-2280	56	5	to	to	PART
ajrhss-2280	56	6	measure	measure	VERB
ajrhss-2280	56	7	the	the	DET
ajrhss-2280	56	8	level	level	NOUN
ajrhss-2280	56	9	of	of	ADP
ajrhss-2280	56	10	accounting	account	VERB
ajrhss-2280	56	11	conservatism	conservatism	NOUN
ajrhss-2280	56	12	in	in	ADP
ajrhss-2280	56	13	the	the	DET
ajrhss-2280	56	14	policies	policy	NOUN
ajrhss-2280	56	15	followed	follow	VERB
ajrhss-2280	56	16	by	by	ADP
ajrhss-2280	56	17	companies	company	NOUN
ajrhss-2280	56	18	.	.	PUNCT
ajrhss-2280	57	1	the	the	DET
ajrhss-2280	57	2	jordanian	jordanian	ADJ
ajrhss-2280	57	3	public	public	ADJ
ajrhss-2280	57	4	shareholding	shareholding	NOUN
ajrhss-2280	57	5	industrial	industrial	ADJ
ajrhss-2280	57	6	estate	estate	NOUN
ajrhss-2280	57	7	,	,	PUNCT
ajrhss-2280	57	8	and	and	CCONJ
ajrhss-2280	57	9	the	the	DET
ajrhss-2280	57	10	second	second	ADJ
ajrhss-2280	57	11	goal	goal	NOUN
ajrhss-2280	57	12	is	be	AUX
ajrhss-2280	57	13	to	to	PART
ajrhss-2280	57	14	study	study	VERB
ajrhss-2280	57	15	the	the	DET
ajrhss-2280	57	16	impact	impact	NOUN
ajrhss-2280	57	17	of	of	ADP
ajrhss-2280	57	18	accounting	account	VERB
ajrhss-2280	57	19	conservatism	conservatism	NOUN
ajrhss-2280	57	20	in	in	ADP
ajrhss-2280	57	21	improving	improve	VERB
ajrhss-2280	57	22	the	the	DET
ajrhss-2280	57	23	quality	quality	NOUN
ajrhss-2280	57	24	of	of	ADP
ajrhss-2280	57	25	financial	financial	ADJ
ajrhss-2280	57	26	reports	report	NOUN
ajrhss-2280	57	27	.	.	PUNCT
ajrhss-2280	58	1	the	the	DET
ajrhss-2280	58	2	real	real	ADJ
ajrhss-2280	58	3	importance	importance	NOUN
ajrhss-2280	58	4	of	of	ADP
ajrhss-2280	58	5	this	this	DET
ajrhss-2280	58	6	study	study	NOUN
ajrhss-2280	58	7	lies	lie	VERB
ajrhss-2280	58	8	in	in	ADP
ajrhss-2280	58	9	providing	provide	VERB
ajrhss-2280	58	10	new	new	ADJ
ajrhss-2280	58	11	indicators	indicator	NOUN
ajrhss-2280	58	12	on	on	ADP
ajrhss-2280	58	13	the	the	DET
ajrhss-2280	58	14	level	level	NOUN
ajrhss-2280	58	15	of	of	ADP
ajrhss-2280	58	16	conservatism	conservatism	NOUN
ajrhss-2280	58	17	in	in	ADP
ajrhss-2280	58	18	accounting	accounting	NOUN
ajrhss-2280	58	19	policies	policy	NOUN
ajrhss-2280	58	20	in	in	ADP
ajrhss-2280	58	21	jordan	jordan	PROPN
ajrhss-2280	58	22	,	,	PUNCT
ajrhss-2280	58	23	as	as	SCONJ
ajrhss-2280	58	24	accounting	account	VERB
ajrhss-2280	58	25	conservatism	conservatism	NOUN
ajrhss-2280	58	26	was	be	AUX
ajrhss-2280	58	27	measured	measure	VERB
ajrhss-2280	58	28	using	use	VERB
ajrhss-2280	58	29	the	the	DET
ajrhss-2280	58	30	method	method	NOUN
ajrhss-2280	58	31	of	of	ADP
ajrhss-2280	58	32	ratio	ratio	NOUN
ajrhss-2280	58	33	of	of	ADP
ajrhss-2280	58	34	total	total	ADJ
ajrhss-2280	58	35	receivables	receivables	NOUN
ajrhss-2280	58	36	to	to	ADP
ajrhss-2280	58	37	total	total	ADJ
ajrhss-2280	58	38	profits	profit	NOUN
ajrhss-2280	58	39	,	,	PUNCT
ajrhss-2280	58	40	and	and	CCONJ
ajrhss-2280	58	41	it	it	PRON
ajrhss-2280	58	42	was	be	AUX
ajrhss-2280	58	43	the	the	DET
ajrhss-2280	58	44	most	most	ADV
ajrhss-2280	58	45	important	important	ADJ
ajrhss-2280	58	46	finding	finding	NOUN
ajrhss-2280	58	47	of	of	ADP
ajrhss-2280	58	48	the	the	DET
ajrhss-2280	58	49	study	study	NOUN
ajrhss-2280	58	50	are	be	AUX
ajrhss-2280	58	51	the	the	DET
ajrhss-2280	58	52	use	use	NOUN
ajrhss-2280	58	53	of	of	ADP
ajrhss-2280	58	54	the	the	DET
ajrhss-2280	58	55	ratio	ratio	NOUN
ajrhss-2280	58	56	of	of	ADP
ajrhss-2280	58	57	total	total	ADJ
ajrhss-2280	58	58	receivables	receivables	NOUN
ajrhss-2280	58	59	to	to	ADP
ajrhss-2280	58	60	total	total	ADJ
ajrhss-2280	58	61	profits	profit	NOUN
ajrhss-2280	58	62	as	as	ADP
ajrhss-2280	58	63	an	an	DET
ajrhss-2280	58	64	indicator	indicator	NOUN
ajrhss-2280	58	65	of	of	ADP
ajrhss-2280	58	66	the	the	DET
ajrhss-2280	58	67	level	level	NOUN
ajrhss-2280	58	68	of	of	ADP
ajrhss-2280	58	69	accounting	accounting	NOUN
ajrhss-2280	58	70	conservatism	conservatism	NOUN
ajrhss-2280	58	71	,	,	PUNCT
ajrhss-2280	58	72	which	which	PRON
ajrhss-2280	58	73	is	be	AUX
ajrhss-2280	58	74	a	a	DET
ajrhss-2280	58	75	methodology	methodology	NOUN
ajrhss-2280	58	76	for	for	ADP
ajrhss-2280	58	77	measuring	measure	VERB
ajrhss-2280	58	78	accounting	accounting	NOUN
ajrhss-2280	58	79	conservatism	conservatism	NOUN
ajrhss-2280	58	80	that	that	PRON
ajrhss-2280	58	81	differs	differ	VERB
ajrhss-2280	58	82	from	from	ADP
ajrhss-2280	58	83	what	what	PRON
ajrhss-2280	58	84	previous	previous	ADJ
ajrhss-2280	58	85	studies	study	NOUN
ajrhss-2280	58	86	have	have	AUX
ajrhss-2280	58	87	used	use	VERB
ajrhss-2280	58	88	in	in	ADP
ajrhss-2280	58	89	the	the	DET
ajrhss-2280	58	90	jordanian	jordanian	ADJ
ajrhss-2280	58	91	environment	environment	NOUN
ajrhss-2280	58	92	.	.	PUNCT
ajrhss-2280	59	1	2	2	NUM
ajrhss-2280	59	2	foreign	foreign	ADJ
ajrhss-2280	59	3	studies	study	NOUN
ajrhss-2280	59	4	:	:	PUNCT
ajrhss-2280	59	5	•study	•study	PROPN
ajrhss-2280	59	6	(	(	PUNCT
ajrhss-2280	59	7	tulcanaza	tulcanaza	NOUN
ajrhss-2280	59	8	-	-	PUNCT
ajrhss-2280	59	9	prieto	prieto	PROPN
ajrhss-2280	59	10	&	&	CCONJ
ajrhss-2280	59	11	lee	lee	PROPN
ajrhss-2280	59	12	,	,	PUNCT
ajrhss-2280	59	13	2022	2022	NUM
ajrhss-2280	59	14	)	)	PUNCT
ajrhss-2280	59	15	this	this	DET
ajrhss-2280	59	16	study	study	NOUN
ajrhss-2280	59	17	aimed	aim	VERB
ajrhss-2280	59	18	to	to	PART
ajrhss-2280	59	19	investigate	investigate	VERB
ajrhss-2280	59	20	whether	whether	SCONJ
ajrhss-2280	59	21	effective	effective	ADJ
ajrhss-2280	59	22	corporate	corporate	ADJ
ajrhss-2280	59	23	governance	governance	NOUN
ajrhss-2280	59	24	affects	affect	VERB
ajrhss-2280	59	25	the	the	DET
ajrhss-2280	59	26	relationship	relationship	NOUN
ajrhss-2280	59	27	between	between	ADP
ajrhss-2280	59	28	real	real	ADJ
ajrhss-2280	59	29	earnings	earning	NOUN
ajrhss-2280	59	30	management	management	NOUN
ajrhss-2280	59	31	and	and	CCONJ
ajrhss-2280	59	32	company	company	NOUN
ajrhss-2280	59	33	value	value	NOUN
ajrhss-2280	59	34	.	.	PUNCT
ajrhss-2280	60	1	it	it	PRON
ajrhss-2280	60	2	used	use	VERB
ajrhss-2280	60	3	quantitative	quantitative	ADJ
ajrhss-2280	60	4	methods	method	NOUN
ajrhss-2280	60	5	and	and	CCONJ
ajrhss-2280	60	6	descriptive	descriptive	ADJ
ajrhss-2280	60	7	statistical	statistical	ADJ
ajrhss-2280	60	8	analysis	analysis	NOUN
ajrhss-2280	60	9	.	.	PUNCT
ajrhss-2280	61	1	the	the	DET
ajrhss-2280	61	2	study	study	NOUN
ajrhss-2280	61	3	concluded	conclude	VERB
ajrhss-2280	61	4	that	that	SCONJ
ajrhss-2280	61	5	opportunistic	opportunistic	ADJ
ajrhss-2280	61	6	earnings	earning	NOUN
ajrhss-2280	61	7	management	management	NOUN
ajrhss-2280	61	8	is	be	AUX
ajrhss-2280	61	9	no	no	ADV
ajrhss-2280	61	10	longer	long	ADV
ajrhss-2280	61	11	effective	effective	ADJ
ajrhss-2280	61	12	in	in	ADP
ajrhss-2280	61	13	companies	company	NOUN
ajrhss-2280	61	14	with	with	ADP
ajrhss-2280	61	15	strong	strong	ADJ
ajrhss-2280	61	16	governance	governance	NOUN
ajrhss-2280	61	17	procedures	procedure	NOUN
ajrhss-2280	61	18	.	.	PUNCT
ajrhss-2280	62	1	the	the	DET
ajrhss-2280	62	2	results	result	NOUN
ajrhss-2280	62	3	suggest	suggest	VERB
ajrhss-2280	62	4	that	that	SCONJ
ajrhss-2280	62	5	corporate	corporate	ADJ
ajrhss-2280	62	6	governance	governance	NOUN
ajrhss-2280	62	7	plays	play	VERB
ajrhss-2280	62	8	an	an	DET
ajrhss-2280	62	9	active	active	ADJ
ajrhss-2280	62	10	role	role	NOUN
ajrhss-2280	62	11	in	in	ADP
ajrhss-2280	62	12	monitoring	monitor	VERB
ajrhss-2280	62	13	management	management	NOUN
ajrhss-2280	62	14	and	and	CCONJ
ajrhss-2280	62	15	preventing	prevent	VERB
ajrhss-2280	62	16	opportunistic	opportunistic	ADJ
ajrhss-2280	62	17	earnings	earning	NOUN
ajrhss-2280	62	18	management	management	NOUN
ajrhss-2280	62	19	,	,	PUNCT
ajrhss-2280	62	20	which	which	PRON
ajrhss-2280	62	21	positively	positively	ADV
ajrhss-2280	62	22	affects	affect	VERB
ajrhss-2280	62	23	the	the	DET
ajrhss-2280	62	24	company	company	NOUN
ajrhss-2280	62	25	's	's	PART
ajrhss-2280	62	26	value	value	NOUN
ajrhss-2280	62	27	.	.	PUNCT
ajrhss-2280	63	1	•study	•study	NOUN
ajrhss-2280	63	2	(	(	PUNCT
ajrhss-2280	63	3	hernawaali	hernawaali	PROPN
ajrhss-2280	63	4	et	et	PROPN
ajrhss-2280	63	5	al	al	PROPN
ajrhss-2280	63	6	,	,	PUNCT
ajrhss-2280	63	7	2021	2021	NUM
ajrhss-2280	63	8	)	)	PUNCT
ajrhss-2280	63	9	this	this	DET
ajrhss-2280	63	10	study	study	NOUN
ajrhss-2280	63	11	aimed	aim	VERB
ajrhss-2280	63	12	to	to	PART
ajrhss-2280	63	13	demonstrate	demonstrate	VERB
ajrhss-2280	63	14	the	the	DET
ajrhss-2280	63	15	effect	effect	NOUN
ajrhss-2280	63	16	of	of	ADP
ajrhss-2280	63	17	increasing	increase	VERB
ajrhss-2280	63	18	income	income	NOUN
ajrhss-2280	63	19	and	and	CCONJ
ajrhss-2280	63	20	profit	profit	NOUN
ajrhss-2280	63	21	management	management	NOUN
ajrhss-2280	63	22	practices	practice	NOUN
ajrhss-2280	63	23	on	on	ADP
ajrhss-2280	63	24	the	the	DET
ajrhss-2280	63	25	value	value	NOUN
ajrhss-2280	63	26	of	of	ADP
ajrhss-2280	63	27	the	the	DET
ajrhss-2280	63	28	company	company	NOUN
ajrhss-2280	63	29	.	.	PUNCT
ajrhss-2280	64	1	it	it	PRON
ajrhss-2280	64	2	used	use	VERB
ajrhss-2280	64	3	the	the	DET
ajrhss-2280	64	4	accrual	accrual	ADJ
ajrhss-2280	64	5	method	method	NOUN
ajrhss-2280	64	6	and	and	CCONJ
ajrhss-2280	64	7	the	the	DET
ajrhss-2280	64	8	modified	modify	VERB
ajrhss-2280	64	9	jones	jones	PROPN
ajrhss-2280	64	10	model	model	PROPN
ajrhss-2280	64	11	to	to	PART
ajrhss-2280	64	12	determine	determine	VERB
ajrhss-2280	64	13	the	the	DET
ajrhss-2280	64	14	extent	extent	NOUN
ajrhss-2280	64	15	to	to	PART
ajrhss-2280	64	16	which	which	PRON
ajrhss-2280	64	17	earnings	earning	NOUN
ajrhss-2280	64	18	management	management	NOUN
ajrhss-2280	64	19	practices	practice	NOUN
ajrhss-2280	64	20	are	be	AUX
ajrhss-2280	64	21	utilized	utilize	VERB
ajrhss-2280	64	22	.	.	PUNCT
ajrhss-2280	65	1	the	the	DET
ajrhss-2280	65	2	results	result	NOUN
ajrhss-2280	65	3	concluded	conclude	VERB
ajrhss-2280	65	4	that	that	SCONJ
ajrhss-2280	65	5	increasing	increase	VERB
ajrhss-2280	65	6	income	income	NOUN
ajrhss-2280	65	7	is	be	AUX
ajrhss-2280	65	8	used	use	VERB
ajrhss-2280	65	9	as	as	ADP
ajrhss-2280	65	10	a	a	DET
ajrhss-2280	65	11	means	means	NOUN
ajrhss-2280	65	12	of	of	ADP
ajrhss-2280	65	13	transferring	transfer	VERB
ajrhss-2280	65	14	the	the	DET
ajrhss-2280	65	15	potential	potential	ADJ
ajrhss-2280	65	16	well	well	ADV
ajrhss-2280	65	17	-	-	PUNCT
ajrhss-2280	65	18	being	being	NOUN
ajrhss-2280	65	19	of	of	ADP
ajrhss-2280	65	20	the	the	DET
ajrhss-2280	65	21	company	company	NOUN
ajrhss-2280	65	22	to	to	ADP
ajrhss-2280	65	23	the	the	DET
ajrhss-2280	65	24	owners	owner	NOUN
ajrhss-2280	65	25	.	.	PUNCT
ajrhss-2280	66	1	american	american	PROPN
ajrhss-2280	66	2	journal	journal	PROPN
ajrhss-2280	66	3	of	of	ADP
ajrhss-2280	66	4	research	research	NOUN
ajrhss-2280	66	5	in	in	ADP
ajrhss-2280	66	6	humanities	humanity	NOUN
ajrhss-2280	66	7	and	and	CCONJ
ajrhss-2280	66	8	social	social	ADJ
ajrhss-2280	66	9	sciences	science	NOUN
ajrhss-2280	66	10	volume	volume	NOUN
ajrhss-2280	66	11	26	26	NUM
ajrhss-2280	66	12	july	july	PROPN
ajrhss-2280	66	13	2024	2024	NUM
ajrhss-2280	66	14	p	p	NOUN
ajrhss-2280	66	15	a	a	PRON
ajrhss-2280	66	16	g	g	NOUN
ajrhss-2280	66	17	e	e	NOUN
ajrhss-2280	67	1	|	|	ADV
ajrhss-2280	67	2	62	62	NUM
ajrhss-2280	67	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	67	4	•	•	NUM
ajrhss-2280	67	5	study	study	NOUN
ajrhss-2280	67	6	(	(	PUNCT
ajrhss-2280	67	7	allam	allam	PROPN
ajrhss-2280	67	8	et	et	PROPN
ajrhss-2280	67	9	al	al	PROPN
ajrhss-2280	67	10	.	.	PROPN
ajrhss-2280	67	11	,	,	PUNCT
ajrhss-2280	67	12	2011	2011	NUM
ajrhss-2280	67	13	)	)	PUNCT
ajrhss-2280	67	14	this	this	DET
ajrhss-2280	67	15	study	study	NOUN
ajrhss-2280	67	16	by	by	ADP
ajrhss-2280	67	17	allam	allam	PROPN
ajrhss-2280	67	18	et	et	PROPN
ajrhss-2280	67	19	al	al	PROPN
ajrhss-2280	67	20	.	.	PROPN
ajrhss-2280	68	1	(	(	PUNCT
ajrhss-2280	68	2	2011	2011	NUM
ajrhss-2280	68	3	)	)	PUNCT
ajrhss-2280	68	4	aims	aim	VERB
ajrhss-2280	68	5	to	to	PART
ajrhss-2280	68	6	assess	assess	VERB
ajrhss-2280	68	7	the	the	DET
ajrhss-2280	68	8	impact	impact	NOUN
ajrhss-2280	68	9	of	of	ADP
ajrhss-2280	68	10	accounting	accounting	NOUN
ajrhss-2280	68	11	regulations	regulation	NOUN
ajrhss-2280	68	12	in	in	ADP
ajrhss-2280	68	13	the	the	DET
ajrhss-2280	68	14	state	state	NOUN
ajrhss-2280	68	15	of	of	ADP
ajrhss-2280	68	16	kuwait	kuwait	PROPN
ajrhss-2280	68	17	by	by	ADP
ajrhss-2280	68	18	implementing	implement	VERB
ajrhss-2280	68	19	mandatory	mandatory	ADJ
ajrhss-2280	68	20	standards	standard	NOUN
ajrhss-2280	68	21	for	for	ADP
ajrhss-2280	68	22	companies	company	NOUN
ajrhss-2280	68	23	listed	list	VERB
ajrhss-2280	68	24	in	in	ADP
ajrhss-2280	68	25	the	the	DET
ajrhss-2280	68	26	kuwaiti	kuwaiti	PROPN
ajrhss-2280	68	27	securities	security	NOUN
ajrhss-2280	68	28	market	market	NOUN
ajrhss-2280	68	29	to	to	PART
ajrhss-2280	68	30	achieve	achieve	VERB
ajrhss-2280	68	31	an	an	DET
ajrhss-2280	68	32	acceptable	acceptable	ADJ
ajrhss-2280	68	33	level	level	NOUN
ajrhss-2280	68	34	of	of	ADP
ajrhss-2280	68	35	accounting	account	VERB
ajrhss-2280	68	36	conservatism	conservatism	NOUN
ajrhss-2280	68	37	when	when	SCONJ
ajrhss-2280	68	38	preparing	prepare	VERB
ajrhss-2280	68	39	financial	financial	ADJ
ajrhss-2280	68	40	reports	report	NOUN
ajrhss-2280	68	41	.	.	PUNCT
ajrhss-2280	69	1	the	the	DET
ajrhss-2280	69	2	study	study	NOUN
ajrhss-2280	69	3	utilized	utilize	VERB
ajrhss-2280	69	4	the	the	DET
ajrhss-2280	69	5	model	model	NOUN
ajrhss-2280	69	6	proposed	propose	VERB
ajrhss-2280	69	7	by	by	ADP
ajrhss-2280	69	8	basu	basu	PROPN
ajrhss-2280	69	9	(	(	PUNCT
ajrhss-2280	69	10	1997	1997	NUM
ajrhss-2280	69	11	)	)	PUNCT
ajrhss-2280	69	12	,	,	PUNCT
ajrhss-2280	69	13	also	also	ADV
ajrhss-2280	69	14	known	know	VERB
ajrhss-2280	69	15	as	as	ADP
ajrhss-2280	69	16	the	the	DET
ajrhss-2280	69	17	rate	rate	NOUN
ajrhss-2280	69	18	of	of	ADP
ajrhss-2280	69	19	return	return	NOUN
ajrhss-2280	69	20	on	on	ADP
ajrhss-2280	69	21	equity	equity	NOUN
ajrhss-2280	69	22	,	,	PUNCT
ajrhss-2280	69	23	to	to	PART
ajrhss-2280	69	24	measure	measure	VERB
ajrhss-2280	69	25	conservatism	conservatism	NOUN
ajrhss-2280	69	26	.	.	PUNCT
ajrhss-2280	70	1	it	it	PRON
ajrhss-2280	70	2	concluded	conclude	VERB
ajrhss-2280	70	3	that	that	SCONJ
ajrhss-2280	70	4	there	there	PRON
ajrhss-2280	70	5	is	be	VERB
ajrhss-2280	70	6	an	an	DET
ajrhss-2280	70	7	inverse	inverse	NOUN
ajrhss-2280	70	8	relationship	relationship	NOUN
ajrhss-2280	70	9	between	between	ADP
ajrhss-2280	70	10	the	the	DET
ajrhss-2280	70	11	level	level	NOUN
ajrhss-2280	70	12	of	of	ADP
ajrhss-2280	70	13	accounting	account	VERB
ajrhss-2280	70	14	conservatism	conservatism	NOUN
ajrhss-2280	70	15	and	and	CCONJ
ajrhss-2280	70	16	the	the	DET
ajrhss-2280	70	17	size	size	NOUN
ajrhss-2280	70	18	of	of	ADP
ajrhss-2280	70	19	debt	debt	NOUN
ajrhss-2280	70	20	and	and	CCONJ
ajrhss-2280	70	21	that	that	SCONJ
ajrhss-2280	70	22	the	the	DET
ajrhss-2280	70	23	type	type	NOUN
ajrhss-2280	70	24	of	of	ADP
ajrhss-2280	70	25	sector	sector	NOUN
ajrhss-2280	70	26	to	to	PART
ajrhss-2280	70	27	which	which	PRON
ajrhss-2280	70	28	a	a	DET
ajrhss-2280	70	29	company	company	NOUN
ajrhss-2280	70	30	belongs	belong	VERB
ajrhss-2280	70	31	impacts	impact	VERB
ajrhss-2280	70	32	the	the	DET
ajrhss-2280	70	33	level	level	NOUN
ajrhss-2280	70	34	of	of	ADP
ajrhss-2280	70	35	conservatism	conservatism	NOUN
ajrhss-2280	70	36	.	.	PUNCT
ajrhss-2280	71	1	specifically	specifically	ADV
ajrhss-2280	71	2	,	,	PUNCT
ajrhss-2280	71	3	the	the	DET
ajrhss-2280	71	4	study	study	NOUN
ajrhss-2280	71	5	found	find	VERB
ajrhss-2280	71	6	that	that	SCONJ
ajrhss-2280	71	7	the	the	DET
ajrhss-2280	71	8	financial	financial	ADJ
ajrhss-2280	71	9	sector	sector	NOUN
ajrhss-2280	71	10	exhibits	exhibit	VERB
ajrhss-2280	71	11	more	more	ADJ
ajrhss-2280	71	12	conservatism	conservatism	NOUN
ajrhss-2280	71	13	compared	compare	VERB
ajrhss-2280	71	14	to	to	ADP
ajrhss-2280	71	15	the	the	DET
ajrhss-2280	71	16	service	service	NOUN
ajrhss-2280	71	17	and	and	CCONJ
ajrhss-2280	71	18	industrial	industrial	ADJ
ajrhss-2280	71	19	sectors	sector	NOUN
ajrhss-2280	71	20	.	.	PUNCT
ajrhss-2280	72	1	this	this	DET
ajrhss-2280	72	2	research	research	NOUN
ajrhss-2280	72	3	stands	stand	VERB
ajrhss-2280	72	4	out	out	ADP
ajrhss-2280	72	5	from	from	ADP
ajrhss-2280	72	6	previous	previous	ADJ
ajrhss-2280	72	7	studies	study	NOUN
ajrhss-2280	72	8	due	due	ADP
ajrhss-2280	72	9	to	to	ADP
ajrhss-2280	72	10	its	its	PRON
ajrhss-2280	72	11	focus	focus	NOUN
ajrhss-2280	72	12	on	on	ADP
ajrhss-2280	72	13	examining	examine	VERB
ajrhss-2280	72	14	the	the	DET
ajrhss-2280	72	15	link	link	NOUN
ajrhss-2280	72	16	between	between	ADP
ajrhss-2280	72	17	accounting	account	VERB
ajrhss-2280	72	18	conservatism	conservatism	NOUN
ajrhss-2280	72	19	practices	practice	NOUN
ajrhss-2280	72	20	and	and	CCONJ
ajrhss-2280	72	21	the	the	DET
ajrhss-2280	72	22	evaluation	evaluation	NOUN
ajrhss-2280	72	23	of	of	ADP
ajrhss-2280	72	24	bank	bank	NOUN
ajrhss-2280	72	25	performance	performance	NOUN
ajrhss-2280	72	26	in	in	ADP
ajrhss-2280	72	27	the	the	DET
ajrhss-2280	72	28	local	local	ADJ
ajrhss-2280	72	29	context	context	NOUN
ajrhss-2280	72	30	,	,	PUNCT
ajrhss-2280	72	31	a	a	DET
ajrhss-2280	72	32	facet	facet	NOUN
ajrhss-2280	72	33	that	that	SCONJ
ajrhss-2280	72	34	prior	prior	ADJ
ajrhss-2280	72	35	studies	study	NOUN
ajrhss-2280	72	36	overlooked	overlook	VERB
ajrhss-2280	72	37	.	.	PUNCT
ajrhss-2280	73	1	the	the	DET
ajrhss-2280	73	2	study	study	NOUN
ajrhss-2280	73	3	used	use	VERB
ajrhss-2280	73	4	both	both	CCONJ
ajrhss-2280	73	5	the	the	DET
ajrhss-2280	73	6	book	book	NOUN
ajrhss-2280	73	7	value	value	NOUN
ajrhss-2280	73	8	measure	measure	NOUN
ajrhss-2280	73	9	and	and	CCONJ
ajrhss-2280	73	10	the	the	DET
ajrhss-2280	73	11	market	market	NOUN
ajrhss-2280	73	12	value	value	NOUN
ajrhss-2280	73	13	of	of	ADP
ajrhss-2280	73	14	shares	share	NOUN
ajrhss-2280	73	15	to	to	PART
ajrhss-2280	73	16	gauge	gauge	VERB
ajrhss-2280	73	17	accounting	accounting	NOUN
ajrhss-2280	73	18	conservatism	conservatism	NOUN
ajrhss-2280	73	19	,	,	PUNCT
ajrhss-2280	73	20	as	as	ADV
ajrhss-2280	73	21	well	well	ADV
ajrhss-2280	73	22	as	as	ADP
ajrhss-2280	73	23	tobin	tobin	NOUN
ajrhss-2280	73	24	's	's	PART
ajrhss-2280	73	25	q	q	NOUN
ajrhss-2280	73	26	measure	measure	NOUN
ajrhss-2280	73	27	to	to	PART
ajrhss-2280	73	28	assess	assess	VERB
ajrhss-2280	73	29	the	the	DET
ajrhss-2280	73	30	performance	performance	NOUN
ajrhss-2280	73	31	of	of	ADP
ajrhss-2280	73	32	banks	bank	NOUN
ajrhss-2280	73	33	in	in	ADP
ajrhss-2280	73	34	the	the	DET
ajrhss-2280	73	35	research	research	NOUN
ajrhss-2280	73	36	sample	sample	NOUN
ajrhss-2280	73	37	.	.	PUNCT
ajrhss-2280	74	1	the	the	DET
ajrhss-2280	74	2	second	second	ADJ
ajrhss-2280	74	3	axis	axis	NOUN
ajrhss-2280	74	4	:	:	PUNCT
ajrhss-2280	74	5	the	the	DET
ajrhss-2280	74	6	theoretical	theoretical	ADJ
ajrhss-2280	74	7	aspect	aspect	NOUN
ajrhss-2280	74	8	:	:	PUNCT
ajrhss-2280	74	9	first	first	ADV
ajrhss-2280	74	10	:	:	PUNCT
ajrhss-2280	74	11	the	the	DET
ajrhss-2280	74	12	concept	concept	NOUN
ajrhss-2280	74	13	and	and	CCONJ
ajrhss-2280	74	14	definition	definition	NOUN
ajrhss-2280	74	15	of	of	ADP
ajrhss-2280	74	16	accounting	account	VERB
ajrhss-2280	74	17	conservatism	conservatism	NOUN
ajrhss-2280	74	18	accounting	accounting	NOUN
ajrhss-2280	74	19	conservatism	conservatism	NOUN
ajrhss-2280	74	20	has	have	AUX
ajrhss-2280	74	21	been	be	AUX
ajrhss-2280	74	22	a	a	DET
ajrhss-2280	74	23	controversial	controversial	ADJ
ajrhss-2280	74	24	accounting	accounting	NOUN
ajrhss-2280	74	25	concept	concept	NOUN
ajrhss-2280	74	26	since	since	SCONJ
ajrhss-2280	74	27	the	the	DET
ajrhss-2280	74	28	beginning	beginning	NOUN
ajrhss-2280	74	29	of	of	ADP
ajrhss-2280	74	30	the	the	DET
ajrhss-2280	74	31	last	last	ADJ
ajrhss-2280	74	32	century	century	NOUN
ajrhss-2280	74	33	and	and	CCONJ
ajrhss-2280	74	34	remains	remain	VERB
ajrhss-2280	74	35	so	so	SCONJ
ajrhss-2280	74	36	today	today	NOUN
ajrhss-2280	74	37	.	.	PUNCT
ajrhss-2280	75	1	despite	despite	SCONJ
ajrhss-2280	75	2	criticisms	criticism	NOUN
ajrhss-2280	75	3	,	,	PUNCT
ajrhss-2280	75	4	it	it	PRON
ajrhss-2280	75	5	plays	play	VERB
ajrhss-2280	75	6	an	an	DET
ajrhss-2280	75	7	important	important	ADJ
ajrhss-2280	75	8	role	role	NOUN
ajrhss-2280	75	9	in	in	ADP
ajrhss-2280	75	10	accounting	accounting	NOUN
ajrhss-2280	75	11	practices	practice	NOUN
ajrhss-2280	75	12	(	(	PUNCT
ajrhss-2280	75	13	watts	watts	PROPN
ajrhss-2280	75	14	,	,	PUNCT
ajrhss-2280	75	15	2003b:35	2003b:35	NUM
ajrhss-2280	75	16	)	)	PUNCT
ajrhss-2280	75	17	.	.	PUNCT
ajrhss-2280	76	1	basu	basu	PROPN
ajrhss-2280	76	2	(	(	PUNCT
ajrhss-2280	76	3	1997	1997	NUM
ajrhss-2280	76	4	)	)	PUNCT
ajrhss-2280	76	5	describes	describe	VERB
ajrhss-2280	76	6	conservatism	conservatism	NOUN
ajrhss-2280	76	7	as	as	ADP
ajrhss-2280	76	8	one	one	NUM
ajrhss-2280	76	9	of	of	ADP
ajrhss-2280	76	10	the	the	DET
ajrhss-2280	76	11	most	most	ADV
ajrhss-2280	76	12	important	important	ADJ
ajrhss-2280	76	13	evaluation	evaluation	NOUN
ajrhss-2280	76	14	principles	principle	NOUN
ajrhss-2280	76	15	in	in	ADP
ajrhss-2280	76	16	accounting	accounting	NOUN
ajrhss-2280	76	17	.	.	PUNCT
ajrhss-2280	77	1	it	it	PRON
ajrhss-2280	77	2	has	have	AUX
ajrhss-2280	77	3	influenced	influence	VERB
ajrhss-2280	77	4	accounting	accounting	NOUN
ajrhss-2280	77	5	practices	practice	NOUN
ajrhss-2280	77	6	for	for	ADP
ajrhss-2280	77	7	quite	quite	DET
ajrhss-2280	77	8	some	some	DET
ajrhss-2280	77	9	time	time	NOUN
ajrhss-2280	77	10	,	,	PUNCT
ajrhss-2280	77	11	amid	amid	ADP
ajrhss-2280	77	12	waves	wave	NOUN
ajrhss-2280	77	13	of	of	ADP
ajrhss-2280	77	14	skepticism	skepticism	NOUN
ajrhss-2280	77	15	in	in	ADP
ajrhss-2280	77	16	financial	financial	ADJ
ajrhss-2280	77	17	reports	report	NOUN
ajrhss-2280	77	18	.	.	PUNCT
ajrhss-2280	78	1	adherence	adherence	NOUN
ajrhss-2280	78	2	to	to	ADP
ajrhss-2280	78	3	this	this	DET
ajrhss-2280	78	4	principle	principle	NOUN
ajrhss-2280	78	5	has	have	AUX
ajrhss-2280	78	6	become	become	VERB
ajrhss-2280	78	7	the	the	DET
ajrhss-2280	78	8	basis	basis	NOUN
ajrhss-2280	78	9	for	for	SCONJ
ajrhss-2280	78	10	companies	company	NOUN
ajrhss-2280	78	11	to	to	PART
ajrhss-2280	78	12	differentiate	differentiate	VERB
ajrhss-2280	78	13	themselves	themselves	PRON
ajrhss-2280	78	14	in	in	ADP
ajrhss-2280	78	15	the	the	DET
ajrhss-2280	78	16	degree	degree	NOUN
ajrhss-2280	78	17	of	of	ADP
ajrhss-2280	78	18	transparency	transparency	NOUN
ajrhss-2280	78	19	of	of	ADP
ajrhss-2280	78	20	their	their	PRON
ajrhss-2280	78	21	financial	financial	ADJ
ajrhss-2280	78	22	statements	statement	NOUN
ajrhss-2280	78	23	,	,	PUNCT
ajrhss-2280	78	24	in	in	ADP
ajrhss-2280	78	25	addition	addition	NOUN
ajrhss-2280	78	26	to	to	ADP
ajrhss-2280	78	27	becoming	become	VERB
ajrhss-2280	78	28	a	a	DET
ajrhss-2280	78	29	standard	standard	NOUN
ajrhss-2280	78	30	for	for	ADP
ajrhss-2280	78	31	classifying	classify	VERB
ajrhss-2280	78	32	countries	country	NOUN
ajrhss-2280	78	33	according	accord	VERB
ajrhss-2280	78	34	to	to	ADP
ajrhss-2280	78	35	their	their	PRON
ajrhss-2280	78	36	degree	degree	NOUN
ajrhss-2280	78	37	.	.	PUNCT
ajrhss-2280	79	1	accounting	account	VERB
ajrhss-2280	79	2	conservatism	conservatism	NOUN
ajrhss-2280	79	3	has	have	AUX
ajrhss-2280	79	4	been	be	AUX
ajrhss-2280	79	5	known	know	VERB
ajrhss-2280	79	6	as	as	ADP
ajrhss-2280	79	7	“	"	PUNCT
ajrhss-2280	79	8	we	we	PRON
ajrhss-2280	79	9	do	do	AUX
ajrhss-2280	79	10	not	not	PART
ajrhss-2280	79	11	expect	expect	VERB
ajrhss-2280	79	12	profits	profit	NOUN
ajrhss-2280	79	13	,	,	PUNCT
ajrhss-2280	79	14	but	but	CCONJ
ajrhss-2280	79	15	we	we	PRON
ajrhss-2280	79	16	expect	expect	VERB
ajrhss-2280	79	17	all	all	DET
ajrhss-2280	79	18	losses	loss	NOUN
ajrhss-2280	79	19	”	"	PUNCT
ajrhss-2280	79	20	(	(	PUNCT
ajrhss-2280	79	21	basu	basu	PROPN
ajrhss-2280	79	22	,	,	PUNCT
ajrhss-2280	79	23	1997:17	1997:17	NUM
ajrhss-2280	79	24	)	)	PUNCT
ajrhss-2280	79	25	.	.	PUNCT
ajrhss-2280	80	1	others	other	NOUN
ajrhss-2280	80	2	have	have	AUX
ajrhss-2280	80	3	stated	state	VERB
ajrhss-2280	80	4	that	that	SCONJ
ajrhss-2280	80	5	“	"	PUNCT
ajrhss-2280	80	6	the	the	DET
ajrhss-2280	80	7	accountant	accountant	NOUN
ajrhss-2280	80	8	must	must	AUX
ajrhss-2280	80	9	choose	choose	VERB
ajrhss-2280	80	10	the	the	DET
ajrhss-2280	80	11	accounting	accounting	NOUN
ajrhss-2280	80	12	method	method	NOUN
ajrhss-2280	80	13	that	that	PRON
ajrhss-2280	80	14	leads	lead	VERB
ajrhss-2280	80	15	to	to	ADP
ajrhss-2280	80	16	reducing	reduce	VERB
ajrhss-2280	80	17	values	value	NOUN
ajrhss-2280	80	18	and	and	CCONJ
ajrhss-2280	80	19	not	not	PART
ajrhss-2280	80	20	increasing	increase	VERB
ajrhss-2280	80	21	them	they	PRON
ajrhss-2280	80	22	,	,	PUNCT
ajrhss-2280	80	23	and	and	CCONJ
ajrhss-2280	80	24	thus	thus	ADV
ajrhss-2280	80	25	reducing	reduce	VERB
ajrhss-2280	80	26	the	the	DET
ajrhss-2280	80	27	results	result	NOUN
ajrhss-2280	80	28	of	of	ADP
ajrhss-2280	80	29	operations	operation	NOUN
ajrhss-2280	80	30	.	.	PUNCT
ajrhss-2280	81	1	it	it	PRON
ajrhss-2280	81	2	requires	require	VERB
ajrhss-2280	81	3	lower	low	ADJ
ajrhss-2280	81	4	values	value	NOUN
ajrhss-2280	81	5	of	of	ADP
ajrhss-2280	81	6	assets	asset	NOUN
ajrhss-2280	81	7	and	and	CCONJ
ajrhss-2280	81	8	revenues	revenue	NOUN
ajrhss-2280	81	9	and	and	CCONJ
ajrhss-2280	81	10	more	more	ADJ
ajrhss-2280	81	11	to	to	ADP
ajrhss-2280	81	12	the	the	DET
ajrhss-2280	81	13	values	value	NOUN
ajrhss-2280	81	14	of	of	ADP
ajrhss-2280	81	15	obligations	obligation	NOUN
ajrhss-2280	81	16	and	and	CCONJ
ajrhss-2280	81	17	expenses	expense	NOUN
ajrhss-2280	81	18	”	"	PUNCT
ajrhss-2280	81	19	(	(	PUNCT
ajrhss-2280	81	20	al	al	PROPN
ajrhss-2280	81	21	-	-	PUNCT
ajrhss-2280	81	22	qadi	qadi	PROPN
ajrhss-2280	81	23	and	and	CCONJ
ajrhss-2280	81	24	hamdan	hamdan	PROPN
ajrhss-2280	81	25	,	,	PUNCT
ajrhss-2280	81	26	2004	2004	NUM
ajrhss-2280	81	27	:	:	PUNCT
ajrhss-2280	81	28	509	509	NUM
ajrhss-2280	81	29	-	-	SYM
ajrhss-2280	81	30	510	510	NUM
ajrhss-2280	81	31	)	)	PUNCT
ajrhss-2280	81	32	.	.	PUNCT
ajrhss-2280	82	1	some	some	PRON
ajrhss-2280	82	2	believe	believe	VERB
ajrhss-2280	82	3	that	that	SCONJ
ajrhss-2280	82	4	it	it	PRON
ajrhss-2280	82	5	represents	represent	VERB
ajrhss-2280	82	6	“	"	PUNCT
ajrhss-2280	82	7	a	a	DET
ajrhss-2280	82	8	reduction	reduction	NOUN
ajrhss-2280	82	9	in	in	ADP
ajrhss-2280	82	10	the	the	DET
ajrhss-2280	82	11	book	book	NOUN
ajrhss-2280	82	12	values	value	NOUN
ajrhss-2280	82	13	of	of	ADP
ajrhss-2280	82	14	assets	asset	NOUN
ajrhss-2280	82	15	relative	relative	ADJ
ajrhss-2280	82	16	to	to	ADP
ajrhss-2280	82	17	their	their	PRON
ajrhss-2280	82	18	market	market	NOUN
ajrhss-2280	82	19	value	value	NOUN
ajrhss-2280	82	20	”	"	PUNCT
ajrhss-2280	82	21	(	(	PUNCT
ajrhss-2280	82	22	beaver	beaver	PROPN
ajrhss-2280	82	23	,	,	PUNCT
ajrhss-2280	82	24	ryan	ryan	PROPN
ajrhss-2280	82	25	,	,	PUNCT
ajrhss-2280	82	26	2005	2005	NUM
ajrhss-2280	82	27	:	:	PUNCT
ajrhss-2280	82	28	275	275	NUM
ajrhss-2280	82	29	)	)	PUNCT
ajrhss-2280	82	30	.	.	PUNCT
ajrhss-2280	83	1	based	base	VERB
ajrhss-2280	83	2	on	on	ADP
ajrhss-2280	83	3	the	the	DET
ajrhss-2280	83	4	above	above	NOUN
ajrhss-2280	83	5	,	,	PUNCT
ajrhss-2280	83	6	the	the	DET
ajrhss-2280	83	7	researcher	researcher	NOUN
ajrhss-2280	83	8	agrees	agree	VERB
ajrhss-2280	83	9	with	with	ADP
ajrhss-2280	83	10	the	the	DET
ajrhss-2280	83	11	definition	definition	NOUN
ajrhss-2280	83	12	presented	present	VERB
ajrhss-2280	83	13	by	by	ADP
ajrhss-2280	83	14	al	al	PROPN
ajrhss-2280	83	15	-	-	PUNCT
ajrhss-2280	83	16	qadi	qadi	PROPN
ajrhss-2280	83	17	and	and	CCONJ
ajrhss-2280	83	18	hamdan	hamdan	PROPN
ajrhss-2280	83	19	,	,	PUNCT
ajrhss-2280	83	20	stating	state	VERB
ajrhss-2280	83	21	that	that	SCONJ
ajrhss-2280	83	22	accounting	accounting	NOUN
ajrhss-2280	83	23	conservatism	conservatism	NOUN
ajrhss-2280	83	24	means	mean	VERB
ajrhss-2280	83	25	recording	recording	NOUN
ajrhss-2280	83	26	losses	loss	NOUN
ajrhss-2280	83	27	before	before	SCONJ
ajrhss-2280	83	28	they	they	PRON
ajrhss-2280	83	29	are	be	AUX
ajrhss-2280	83	30	realized	realize	VERB
ajrhss-2280	83	31	and	and	CCONJ
ajrhss-2280	83	32	recognizing	recognize	VERB
ajrhss-2280	83	33	them	they	PRON
ajrhss-2280	83	34	in	in	ADP
ajrhss-2280	83	35	the	the	DET
ajrhss-2280	83	36	financial	financial	ADJ
ajrhss-2280	83	37	statements	statement	NOUN
ajrhss-2280	83	38	,	,	PUNCT
ajrhss-2280	83	39	even	even	ADV
ajrhss-2280	83	40	if	if	SCONJ
ajrhss-2280	83	41	the	the	DET
ajrhss-2280	83	42	supporting	support	VERB
ajrhss-2280	83	43	evidence	evidence	NOUN
ajrhss-2280	83	44	is	be	AUX
ajrhss-2280	83	45	moderate	moderate	ADJ
ajrhss-2280	83	46	or	or	CCONJ
ajrhss-2280	83	47	weak	weak	ADJ
ajrhss-2280	83	48	.	.	PUNCT
ajrhss-2280	84	1	at	at	ADP
ajrhss-2280	84	2	the	the	DET
ajrhss-2280	84	3	same	same	ADJ
ajrhss-2280	84	4	time	time	NOUN
ajrhss-2280	84	5	,	,	PUNCT
ajrhss-2280	84	6	the	the	DET
ajrhss-2280	84	7	accountant	accountant	NOUN
ajrhss-2280	84	8	does	do	AUX
ajrhss-2280	84	9	not	not	PART
ajrhss-2280	84	10	recognize	recognize	VERB
ajrhss-2280	84	11	profits	profit	NOUN
ajrhss-2280	84	12	before	before	SCONJ
ajrhss-2280	84	13	they	they	PRON
ajrhss-2280	84	14	are	be	AUX
ajrhss-2280	84	15	realized	realize	VERB
ajrhss-2280	84	16	and	and	CCONJ
ajrhss-2280	84	17	supported	support	VERB
ajrhss-2280	84	18	by	by	ADP
ajrhss-2280	84	19	evidence	evidence	NOUN
ajrhss-2280	84	20	.	.	PUNCT
ajrhss-2280	85	1	in	in	ADP
ajrhss-2280	85	2	verification	verification	NOUN
ajrhss-2280	85	3	,	,	PUNCT
ajrhss-2280	85	4	the	the	DET
ajrhss-2280	85	5	accountant	accountant	NOUN
ajrhss-2280	85	6	tends	tend	VERB
ajrhss-2280	85	7	to	to	PART
ajrhss-2280	85	8	obtain	obtain	VERB
ajrhss-2280	85	9	a	a	DET
ajrhss-2280	85	10	higher	high	ADJ
ajrhss-2280	85	11	degree	degree	NOUN
ajrhss-2280	85	12	of	of	ADP
ajrhss-2280	85	13	verification	verification	NOUN
ajrhss-2280	85	14	in	in	ADP
ajrhss-2280	85	15	order	order	NOUN
ajrhss-2280	85	16	to	to	PART
ajrhss-2280	85	17	recognize	recognize	VERB
ajrhss-2280	85	18	profits	profit	NOUN
ajrhss-2280	85	19	,	,	PUNCT
ajrhss-2280	85	20	greater	great	ADJ
ajrhss-2280	85	21	than	than	ADP
ajrhss-2280	85	22	that	that	PRON
ajrhss-2280	85	23	which	which	PRON
ajrhss-2280	85	24	he	he	PRON
ajrhss-2280	85	25	needs	need	VERB
ajrhss-2280	85	26	to	to	PART
ajrhss-2280	85	27	recognize	recognize	VERB
ajrhss-2280	85	28	losses	loss	NOUN
ajrhss-2280	85	29	.	.	PUNCT
ajrhss-2280	85	30	"	"	PUNCT
ajrhss-2280	86	1	second	second	ADJ
ajrhss-2280	86	2	:	:	PUNCT
ajrhss-2280	86	3	objectives	objective	NOUN
ajrhss-2280	86	4	of	of	ADP
ajrhss-2280	86	5	accounting	account	VERB
ajrhss-2280	86	6	conservatism	conservatism	NOUN
ajrhss-2280	86	7	:	:	PUNCT
ajrhss-2280	86	8	the	the	DET
ajrhss-2280	86	9	objectives	objective	NOUN
ajrhss-2280	86	10	of	of	ADP
ajrhss-2280	86	11	accounting	account	VERB
ajrhss-2280	86	12	conservatism	conservatism	NOUN
ajrhss-2280	86	13	can	can	AUX
ajrhss-2280	86	14	be	be	AUX
ajrhss-2280	86	15	summarized	summarize	VERB
ajrhss-2280	86	16	as	as	SCONJ
ajrhss-2280	86	17	follows	follow	VERB
ajrhss-2280	86	18	(	(	PUNCT
ajrhss-2280	86	19	iqbal	iqbal	PROPN
ajrhss-2280	86	20	,	,	PUNCT
ajrhss-2280	86	21	al	al	PROPN
ajrhss-2280	86	22	-	-	PUNCT
ajrhss-2280	86	23	qassa	qassa	NOUN
ajrhss-2280	86	24	,	,	PUNCT
ajrhss-2280	86	25	2014	2014	NUM
ajrhss-2280	86	26	:	:	PUNCT
ajrhss-2280	86	27	916	916	NUM
ajrhss-2280	86	28	):	):	PUNCT
ajrhss-2280	86	29	enhancing	enhance	VERB
ajrhss-2280	86	30	the	the	DET
ajrhss-2280	86	31	credibility	credibility	NOUN
ajrhss-2280	86	32	of	of	ADP
ajrhss-2280	86	33	financial	financial	ADJ
ajrhss-2280	86	34	statements	statement	NOUN
ajrhss-2280	86	35	and	and	CCONJ
ajrhss-2280	86	36	increasing	increase	VERB
ajrhss-2280	86	37	the	the	DET
ajrhss-2280	86	38	suitability	suitability	NOUN
ajrhss-2280	86	39	of	of	ADP
ajrhss-2280	86	40	accounting	accounting	NOUN
ajrhss-2280	86	41	information	information	NOUN
ajrhss-2280	86	42	.	.	PUNCT
ajrhss-2280	87	1	preventing	prevent	VERB
ajrhss-2280	87	2	bankruptcy	bankruptcy	NOUN
ajrhss-2280	87	3	and	and	CCONJ
ajrhss-2280	87	4	collapse	collapse	NOUN
ajrhss-2280	87	5	of	of	ADP
ajrhss-2280	87	6	companies	company	NOUN
ajrhss-2280	87	7	.	.	PUNCT
ajrhss-2280	88	1	meeting	meet	VERB
ajrhss-2280	88	2	the	the	DET
ajrhss-2280	88	3	requirements	requirement	NOUN
ajrhss-2280	88	4	of	of	ADP
ajrhss-2280	88	5	shareholders	shareholder	NOUN
ajrhss-2280	88	6	and	and	CCONJ
ajrhss-2280	88	7	lenders	lender	NOUN
ajrhss-2280	88	8	by	by	ADP
ajrhss-2280	88	9	preparing	prepare	VERB
ajrhss-2280	88	10	conservative	conservative	ADJ
ajrhss-2280	88	11	financial	financial	ADJ
ajrhss-2280	88	12	reports	report	NOUN
ajrhss-2280	88	13	.	.	PUNCT
ajrhss-2280	89	1	american	american	ADJ
ajrhss-2280	89	2	journal	journal	PROPN
ajrhss-2280	89	3	of	of	ADP
ajrhss-2280	89	4	research	research	NOUN
ajrhss-2280	89	5	in	in	ADP
ajrhss-2280	89	6	humanities	humanity	NOUN
ajrhss-2280	89	7	and	and	CCONJ
ajrhss-2280	89	8	social	social	ADJ
ajrhss-2280	89	9	sciences	science	NOUN
ajrhss-2280	89	10	volume	volume	NOUN
ajrhss-2280	89	11	26	26	NUM
ajrhss-2280	89	12	july	july	PROPN
ajrhss-2280	89	13	2024	2024	NUM
ajrhss-2280	89	14	p	p	NOUN
ajrhss-2280	89	15	a	a	PRON
ajrhss-2280	89	16	g	g	NOUN
ajrhss-2280	89	17	e	e	NOUN
ajrhss-2280	90	1	|	|	ADV
ajrhss-2280	90	2	63	63	NUM
ajrhss-2280	90	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	90	4	using	use	VERB
ajrhss-2280	90	5	accounting	accounting	NOUN
ajrhss-2280	90	6	conservatism	conservatism	NOUN
ajrhss-2280	90	7	as	as	ADP
ajrhss-2280	90	8	a	a	DET
ajrhss-2280	90	9	shield	shield	NOUN
ajrhss-2280	90	10	to	to	PART
ajrhss-2280	90	11	reduce	reduce	VERB
ajrhss-2280	90	12	uncertainty	uncertainty	NOUN
ajrhss-2280	90	13	in	in	ADP
ajrhss-2280	90	14	speculation	speculation	NOUN
ajrhss-2280	90	15	and	and	CCONJ
ajrhss-2280	90	16	expectations	expectation	NOUN
ajrhss-2280	90	17	related	relate	VERB
ajrhss-2280	90	18	to	to	ADP
ajrhss-2280	90	19	financial	financial	ADJ
ajrhss-2280	90	20	statement	statement	NOUN
ajrhss-2280	90	21	preparation	preparation	NOUN
ajrhss-2280	90	22	.	.	PUNCT
ajrhss-2280	91	1	using	use	VERB
ajrhss-2280	91	2	accounting	accounting	NOUN
ajrhss-2280	91	3	conservatism	conservatism	NOUN
ajrhss-2280	91	4	as	as	ADP
ajrhss-2280	91	5	a	a	DET
ajrhss-2280	91	6	tool	tool	NOUN
ajrhss-2280	91	7	to	to	PART
ajrhss-2280	91	8	confront	confront	VERB
ajrhss-2280	91	9	the	the	DET
ajrhss-2280	91	10	uncertainty	uncertainty	NOUN
ajrhss-2280	91	11	faced	face	VERB
ajrhss-2280	91	12	by	by	ADP
ajrhss-2280	91	13	accountants	accountant	NOUN
ajrhss-2280	91	14	when	when	SCONJ
ajrhss-2280	91	15	preparing	prepare	VERB
ajrhss-2280	91	16	financial	financial	ADJ
ajrhss-2280	91	17	statements	statement	NOUN
ajrhss-2280	91	18	.	.	PUNCT
ajrhss-2280	92	1	third	third	ADJ
ajrhss-2280	92	2	:	:	PUNCT
ajrhss-2280	92	3	explanations	explanation	NOUN
ajrhss-2280	92	4	of	of	ADP
ajrhss-2280	92	5	accounting	account	VERB
ajrhss-2280	92	6	conservatism	conservatism	NOUN
ajrhss-2280	92	7	basu	basu	PROPN
ajrhss-2280	92	8	(	(	PUNCT
ajrhss-2280	92	9	1997:20	1997:20	NOUN
ajrhss-2280	92	10	)	)	PUNCT
ajrhss-2280	92	11	explained	explain	VERB
ajrhss-2280	92	12	that	that	SCONJ
ajrhss-2280	92	13	accounting	accounting	NOUN
ajrhss-2280	92	14	conservatism	conservatism	NOUN
ajrhss-2280	92	15	is	be	AUX
ajrhss-2280	92	16	the	the	DET
ajrhss-2280	92	17	tendency	tendency	NOUN
ajrhss-2280	92	18	for	for	SCONJ
ajrhss-2280	92	19	profits	profit	NOUN
ajrhss-2280	92	20	to	to	PART
ajrhss-2280	92	21	adjust	adjust	VERB
ajrhss-2280	92	22	faster	fast	ADV
ajrhss-2280	92	23	to	to	ADP
ajrhss-2280	92	24	bad	bad	ADJ
ajrhss-2280	92	25	news	news	NOUN
ajrhss-2280	92	26	than	than	ADP
ajrhss-2280	92	27	to	to	ADP
ajrhss-2280	92	28	good	good	ADJ
ajrhss-2280	92	29	news	news	NOUN
ajrhss-2280	92	30	because	because	SCONJ
ajrhss-2280	92	31	the	the	DET
ajrhss-2280	92	32	verification	verification	NOUN
ajrhss-2280	92	33	of	of	ADP
ajrhss-2280	92	34	good	good	ADJ
ajrhss-2280	92	35	news	news	NOUN
ajrhss-2280	92	36	requires	require	VERB
ajrhss-2280	92	37	more	more	ADJ
ajrhss-2280	92	38	scrutiny	scrutiny	NOUN
ajrhss-2280	92	39	from	from	ADP
ajrhss-2280	92	40	accountants	accountant	NOUN
ajrhss-2280	92	41	.	.	PUNCT
ajrhss-2280	93	1	additionally	additionally	ADV
ajrhss-2280	93	2	,	,	PUNCT
ajrhss-2280	93	3	accounting	account	VERB
ajrhss-2280	93	4	conservatism	conservatism	NOUN
ajrhss-2280	93	5	is	be	AUX
ajrhss-2280	93	6	seen	see	VERB
ajrhss-2280	93	7	as	as	ADP
ajrhss-2280	93	8	a	a	DET
ajrhss-2280	93	9	collection	collection	NOUN
ajrhss-2280	93	10	of	of	ADP
ajrhss-2280	93	11	internal	internal	ADJ
ajrhss-2280	93	12	and	and	CCONJ
ajrhss-2280	93	13	external	external	ADJ
ajrhss-2280	93	14	organizational	organizational	ADJ
ajrhss-2280	93	15	arrangements	arrangement	NOUN
ajrhss-2280	93	16	between	between	ADP
ajrhss-2280	93	17	different	different	ADJ
ajrhss-2280	93	18	parties	party	NOUN
ajrhss-2280	93	19	within	within	ADP
ajrhss-2280	93	20	the	the	DET
ajrhss-2280	93	21	company	company	NOUN
ajrhss-2280	93	22	(	(	PUNCT
ajrhss-2280	93	23	watts	watts	PROPN
ajrhss-2280	93	24	,	,	PUNCT
ajrhss-2280	93	25	2003:34	2003:34	NUM
ajrhss-2280	93	26	)	)	PUNCT
ajrhss-2280	93	27	.	.	PUNCT
ajrhss-2280	94	1	therefore	therefore	ADV
ajrhss-2280	94	2	,	,	PUNCT
ajrhss-2280	94	3	multiple	multiple	ADJ
ajrhss-2280	94	4	explanations	explanation	NOUN
ajrhss-2280	94	5	for	for	ADP
ajrhss-2280	94	6	accounting	accounting	NOUN
ajrhss-2280	94	7	conservatism	conservatism	NOUN
ajrhss-2280	94	8	have	have	AUX
ajrhss-2280	94	9	been	be	AUX
ajrhss-2280	94	10	provided	provide	VERB
ajrhss-2280	94	11	,	,	PUNCT
ajrhss-2280	94	12	as	as	SCONJ
ajrhss-2280	94	13	summarized	summarize	VERB
ajrhss-2280	94	14	below	below	ADV
ajrhss-2280	94	15	(	(	PUNCT
ajrhss-2280	94	16	watts	watt	NOUN
ajrhss-2280	94	17	,	,	PUNCT
ajrhss-2280	94	18	2003:34	2003:34	NUM
ajrhss-2280	94	19	)	)	PUNCT
ajrhss-2280	94	20	,	,	PUNCT
ajrhss-2280	94	21	(	(	PUNCT
ajrhss-2280	94	22	lafond	lafond	PROPN
ajrhss-2280	94	23	&	&	CCONJ
ajrhss-2280	94	24	watts	watts	PROPN
ajrhss-2280	94	25	,	,	PUNCT
ajrhss-2280	94	26	2008:447	2008:447	NUM
ajrhss-2280	94	27	-	-	SYM
ajrhss-2280	94	28	448	448	NUM
ajrhss-2280	94	29	):	):	PUNCT
ajrhss-2280	94	30	•	•	NUM
ajrhss-2280	94	31	contractual	contractual	ADJ
ajrhss-2280	94	32	interpretation	interpretation	NOUN
ajrhss-2280	94	33	:	:	PUNCT
ajrhss-2280	94	34	accounting	account	VERB
ajrhss-2280	94	35	conservatism	conservatism	NOUN
ajrhss-2280	94	36	is	be	AUX
ajrhss-2280	94	37	mainly	mainly	ADV
ajrhss-2280	94	38	derived	derive	VERB
ajrhss-2280	94	39	from	from	ADP
ajrhss-2280	94	40	contractual	contractual	ADJ
ajrhss-2280	94	41	arrangements	arrangement	NOUN
ajrhss-2280	94	42	,	,	PUNCT
ajrhss-2280	94	43	focusing	focus	VERB
ajrhss-2280	94	44	on	on	ADP
ajrhss-2280	94	45	official	official	ADJ
ajrhss-2280	94	46	contracts	contract	NOUN
ajrhss-2280	94	47	such	such	ADJ
ajrhss-2280	94	48	as	as	ADP
ajrhss-2280	94	49	debt	debt	NOUN
ajrhss-2280	94	50	and	and	CCONJ
ajrhss-2280	94	51	incentive	incentive	NOUN
ajrhss-2280	94	52	contracts	contract	NOUN
ajrhss-2280	94	53	.	.	PUNCT
ajrhss-2280	95	1	shareholders	shareholder	NOUN
ajrhss-2280	95	2	and	and	CCONJ
ajrhss-2280	95	3	lenders	lender	NOUN
ajrhss-2280	95	4	require	require	VERB
ajrhss-2280	95	5	conservative	conservative	ADJ
ajrhss-2280	95	6	financial	financial	ADJ
ajrhss-2280	95	7	statements	statement	NOUN
ajrhss-2280	95	8	to	to	PART
ajrhss-2280	95	9	reduce	reduce	VERB
ajrhss-2280	95	10	agency	agency	NOUN
ajrhss-2280	95	11	costs	cost	NOUN
ajrhss-2280	95	12	and	and	CCONJ
ajrhss-2280	95	13	align	align	VERB
ajrhss-2280	95	14	managerial	managerial	ADJ
ajrhss-2280	95	15	incentives	incentive	NOUN
ajrhss-2280	95	16	.	.	PUNCT
ajrhss-2280	96	1	•	•	NUM
ajrhss-2280	96	2	litigation	litigation	NOUN
ajrhss-2280	96	3	interpretation	interpretation	NOUN
ajrhss-2280	96	4	:	:	PUNCT
ajrhss-2280	96	5	managers	manager	NOUN
ajrhss-2280	96	6	are	be	AUX
ajrhss-2280	96	7	inclined	inclined	ADJ
ajrhss-2280	96	8	to	to	PART
ajrhss-2280	96	9	be	be	AUX
ajrhss-2280	96	10	conservative	conservative	ADJ
ajrhss-2280	96	11	in	in	ADP
ajrhss-2280	96	12	recognizing	recognize	VERB
ajrhss-2280	96	13	profits	profit	NOUN
ajrhss-2280	96	14	and	and	CCONJ
ajrhss-2280	96	15	asset	asset	NOUN
ajrhss-2280	96	16	values	value	NOUN
ajrhss-2280	96	17	to	to	PART
ajrhss-2280	96	18	avoid	avoid	VERB
ajrhss-2280	96	19	potential	potential	ADJ
ajrhss-2280	96	20	litigation	litigation	NOUN
ajrhss-2280	96	21	from	from	ADP
ajrhss-2280	96	22	parties	party	NOUN
ajrhss-2280	96	23	relying	rely	VERB
ajrhss-2280	96	24	on	on	ADP
ajrhss-2280	96	25	the	the	DET
ajrhss-2280	96	26	financial	financial	ADJ
ajrhss-2280	96	27	information	information	NOUN
ajrhss-2280	96	28	for	for	ADP
ajrhss-2280	96	29	investment	investment	NOUN
ajrhss-2280	96	30	decisions	decision	NOUN
ajrhss-2280	96	31	.	.	PUNCT
ajrhss-2280	97	1	•	•	NUM
ajrhss-2280	97	2	tax	tax	NOUN
ajrhss-2280	97	3	interpretation	interpretation	NOUN
ajrhss-2280	97	4	:	:	PUNCT
ajrhss-2280	97	5	the	the	DET
ajrhss-2280	97	6	choice	choice	NOUN
ajrhss-2280	97	7	of	of	ADP
ajrhss-2280	97	8	accounting	accounting	NOUN
ajrhss-2280	97	9	methods	method	NOUN
ajrhss-2280	97	10	impacts	impact	NOUN
ajrhss-2280	97	11	reported	report	VERB
ajrhss-2280	97	12	income	income	NOUN
ajrhss-2280	97	13	,	,	PUNCT
ajrhss-2280	97	14	thereby	thereby	ADV
ajrhss-2280	97	15	affecting	affect	VERB
ajrhss-2280	97	16	taxes	taxis	NOUN
ajrhss-2280	97	17	.	.	PUNCT
ajrhss-2280	98	1	tax	tax	NOUN
ajrhss-2280	98	2	laws	law	NOUN
ajrhss-2280	98	3	can	can	AUX
ajrhss-2280	98	4	either	either	CCONJ
ajrhss-2280	98	5	increase	increase	VERB
ajrhss-2280	98	6	or	or	CCONJ
ajrhss-2280	98	7	decrease	decrease	VERB
ajrhss-2280	98	8	accounting	account	VERB
ajrhss-2280	98	9	conservatism	conservatism	NOUN
ajrhss-2280	98	10	.	.	PUNCT
ajrhss-2280	99	1	for	for	ADP
ajrhss-2280	99	2	example	example	NOUN
ajrhss-2280	99	3	,	,	PUNCT
ajrhss-2280	99	4	although	although	SCONJ
ajrhss-2280	99	5	using	use	VERB
ajrhss-2280	99	6	the	the	DET
ajrhss-2280	99	7	declining	decline	VERB
ajrhss-2280	99	8	balance	balance	NOUN
ajrhss-2280	99	9	method	method	NOUN
ajrhss-2280	99	10	to	to	PART
ajrhss-2280	99	11	recognize	recognize	VERB
ajrhss-2280	99	12	asset	asset	NOUN
ajrhss-2280	99	13	depreciation	depreciation	NOUN
ajrhss-2280	99	14	supports	support	VERB
ajrhss-2280	99	15	conservatism	conservatism	NOUN
ajrhss-2280	99	16	,	,	PUNCT
ajrhss-2280	99	17	it	it	PRON
ajrhss-2280	99	18	is	be	AUX
ajrhss-2280	99	19	rarely	rarely	ADV
ajrhss-2280	99	20	acceptable	acceptable	ADJ
ajrhss-2280	99	21	under	under	ADP
ajrhss-2280	99	22	tax	tax	NOUN
ajrhss-2280	99	23	laws	law	NOUN
ajrhss-2280	99	24	.	.	PUNCT
ajrhss-2280	100	1	•	•	NUM
ajrhss-2280	100	2	regulatory	regulatory	ADJ
ajrhss-2280	100	3	interpretation	interpretation	NOUN
ajrhss-2280	100	4	:	:	PUNCT
ajrhss-2280	100	5	financial	financial	ADJ
ajrhss-2280	100	6	market	market	NOUN
ajrhss-2280	100	7	regulations	regulation	NOUN
ajrhss-2280	100	8	and	and	CCONJ
ajrhss-2280	100	9	disclosure	disclosure	NOUN
ajrhss-2280	100	10	requirements	requirement	NOUN
ajrhss-2280	100	11	mandated	mandate	VERB
ajrhss-2280	100	12	by	by	ADP
ajrhss-2280	100	13	securities	security	NOUN
ajrhss-2280	100	14	authorities	authority	NOUN
ajrhss-2280	100	15	directly	directly	ADV
ajrhss-2280	100	16	influence	influence	VERB
ajrhss-2280	100	17	accounting	account	VERB
ajrhss-2280	100	18	conservatism	conservatism	NOUN
ajrhss-2280	100	19	and	and	CCONJ
ajrhss-2280	100	20	its	its	PRON
ajrhss-2280	100	21	implementation	implementation	NOUN
ajrhss-2280	100	22	.	.	PUNCT
ajrhss-2280	101	1	fourth	fourth	ADJ
ajrhss-2280	101	2	:	:	PUNCT
ajrhss-2280	101	3	types	type	NOUN
ajrhss-2280	101	4	of	of	ADP
ajrhss-2280	101	5	conservatism	conservatism	NOUN
ajrhss-2280	101	6	balletal	balletal	NOUN
ajrhss-2280	101	7	(	(	PUNCT
ajrhss-2280	101	8	2003:244	2003:244	NOUN
ajrhss-2280	101	9	)	)	PUNCT
ajrhss-2280	101	10	mentioned	mention	VERB
ajrhss-2280	101	11	two	two	NUM
ajrhss-2280	101	12	types	type	NOUN
ajrhss-2280	101	13	of	of	ADP
ajrhss-2280	101	14	reservation	reservation	NOUN
ajrhss-2280	101	15	:	:	PUNCT
ajrhss-2280	101	16	conditional	conditional	ADJ
ajrhss-2280	101	17	reservation	reservation	NOUN
ajrhss-2280	101	18	and	and	CCONJ
ajrhss-2280	101	19	unconditional	unconditional	ADJ
ajrhss-2280	101	20	reservation	reservation	NOUN
ajrhss-2280	101	21	.	.	PUNCT
ajrhss-2280	102	1	conditional	conditional	ADJ
ajrhss-2280	102	2	reservation	reservation	NOUN
ajrhss-2280	102	3	,	,	PUNCT
ajrhss-2280	102	4	as	as	SCONJ
ajrhss-2280	102	5	defined	define	VERB
ajrhss-2280	102	6	by	by	ADP
ajrhss-2280	102	7	ball	ball	PROPN
ajrhss-2280	102	8	&	&	CCONJ
ajrhss-2280	102	9	shivakumar	shivakumar	PROPN
ajrhss-2280	102	10	(	(	PUNCT
ajrhss-2280	102	11	2005:97	2005:97	NUM
ajrhss-2280	102	12	)	)	PUNCT
ajrhss-2280	102	13	,	,	PUNCT
ajrhss-2280	102	14	rayn	rayn	NOUN
ajrhss-2280	102	15	(	(	PUNCT
ajrhss-2280	102	16	2006:516	2006:516	NUM
ajrhss-2280	102	17	)	)	PUNCT
ajrhss-2280	102	18	,	,	PUNCT
ajrhss-2280	102	19	and	and	CCONJ
ajrhss-2280	102	20	watts	watts	PROPN
ajrhss-2280	102	21	(	(	PUNCT
ajrhss-2280	102	22	2003:38	2003:38	NUM
ajrhss-2280	102	23	)	)	PUNCT
ajrhss-2280	102	24	,	,	PUNCT
ajrhss-2280	102	25	refers	refer	VERB
ajrhss-2280	102	26	to	to	ADP
ajrhss-2280	102	27	a	a	DET
ajrhss-2280	102	28	lack	lack	NOUN
ajrhss-2280	102	29	of	of	ADP
ajrhss-2280	102	30	uniformity	uniformity	NOUN
ajrhss-2280	102	31	in	in	ADP
ajrhss-2280	102	32	timing	timing	NOUN
ajrhss-2280	102	33	recognition	recognition	NOUN
ajrhss-2280	102	34	,	,	PUNCT
ajrhss-2280	102	35	meaning	mean	VERB
ajrhss-2280	102	36	that	that	SCONJ
ajrhss-2280	102	37	bad	bad	ADJ
ajrhss-2280	102	38	news	news	NOUN
ajrhss-2280	102	39	is	be	AUX
ajrhss-2280	102	40	recognized	recognize	VERB
ajrhss-2280	102	41	faster	fast	ADV
ajrhss-2280	102	42	than	than	ADP
ajrhss-2280	102	43	good	good	ADJ
ajrhss-2280	102	44	news	news	NOUN
ajrhss-2280	102	45	.	.	PUNCT
ajrhss-2280	103	1	this	this	DET
ajrhss-2280	103	2	results	result	NOUN
ajrhss-2280	103	3	in	in	ADP
ajrhss-2280	103	4	profits	profit	NOUN
ajrhss-2280	103	5	responding	respond	VERB
ajrhss-2280	103	6	to	to	ADP
ajrhss-2280	103	7	bad	bad	ADJ
ajrhss-2280	103	8	news	news	NOUN
ajrhss-2280	103	9	faster	fast	ADV
ajrhss-2280	103	10	than	than	ADP
ajrhss-2280	103	11	good	good	ADJ
ajrhss-2280	103	12	news	news	NOUN
ajrhss-2280	103	13	,	,	PUNCT
ajrhss-2280	103	14	by	by	ADP
ajrhss-2280	103	15	speeding	speed	VERB
ajrhss-2280	103	16	up	up	ADP
ajrhss-2280	103	17	the	the	DET
ajrhss-2280	103	18	recognition	recognition	NOUN
ajrhss-2280	103	19	of	of	ADP
ajrhss-2280	103	20	economic	economic	ADJ
ajrhss-2280	103	21	losses	loss	NOUN
ajrhss-2280	103	22	.	.	PUNCT
ajrhss-2280	104	1	on	on	ADP
ajrhss-2280	104	2	the	the	DET
ajrhss-2280	104	3	other	other	ADJ
ajrhss-2280	104	4	hand	hand	NOUN
ajrhss-2280	104	5	,	,	PUNCT
ajrhss-2280	104	6	unconditional	unconditional	ADJ
ajrhss-2280	104	7	conservatism	conservatism	NOUN
ajrhss-2280	104	8	,	,	PUNCT
ajrhss-2280	104	9	as	as	SCONJ
ajrhss-2280	104	10	defined	define	VERB
ajrhss-2280	104	11	by	by	ADP
ajrhss-2280	104	12	pope	pope	PROPN
ajrhss-2280	104	13	&	&	CCONJ
ajrhss-2280	104	14	walker	walker	PROPN
ajrhss-2280	104	15	(	(	PUNCT
ajrhss-2280	104	16	2003:400	2003:400	NOUN
ajrhss-2280	104	17	)	)	PUNCT
ajrhss-2280	104	18	,	,	PUNCT
ajrhss-2280	104	19	involves	involve	VERB
ajrhss-2280	104	20	reporting	report	VERB
ajrhss-2280	104	21	the	the	DET
ajrhss-2280	104	22	lower	low	ADJ
ajrhss-2280	104	23	value	value	NOUN
ajrhss-2280	104	24	of	of	ADP
ajrhss-2280	104	25	net	net	ADJ
ajrhss-2280	104	26	assets	asset	NOUN
ajrhss-2280	104	27	or	or	CCONJ
ajrhss-2280	104	28	disclosing	disclose	VERB
ajrhss-2280	104	29	the	the	DET
ajrhss-2280	104	30	lower	low	ADJ
ajrhss-2280	104	31	book	book	NOUN
ajrhss-2280	104	32	value	value	NOUN
ajrhss-2280	104	33	of	of	ADP
ajrhss-2280	104	34	equity	equity	NOUN
ajrhss-2280	104	35	.	.	PUNCT
ajrhss-2280	105	1	examples	example	NOUN
ajrhss-2280	105	2	of	of	ADP
ajrhss-2280	105	3	unconditional	unconditional	ADJ
ajrhss-2280	105	4	conservatism	conservatism	NOUN
ajrhss-2280	105	5	include	include	VERB
ajrhss-2280	105	6	applying	apply	VERB
ajrhss-2280	105	7	cost	cost	NOUN
ajrhss-2280	105	8	or	or	CCONJ
ajrhss-2280	105	9	market	market	NOUN
ajrhss-2280	105	10	,	,	PUNCT
ajrhss-2280	105	11	whichever	whichever	PRON
ajrhss-2280	105	12	is	be	AUX
ajrhss-2280	105	13	lower	low	ADJ
ajrhss-2280	105	14	,	,	PUNCT
ajrhss-2280	105	15	in	in	ADP
ajrhss-2280	105	16	valuing	value	VERB
ajrhss-2280	105	17	assets	asset	NOUN
ajrhss-2280	105	18	.	.	PUNCT
ajrhss-2280	106	1	unconditional	unconditional	ADJ
ajrhss-2280	106	2	conservatism	conservatism	NOUN
ajrhss-2280	106	3	is	be	AUX
ajrhss-2280	106	4	not	not	PART
ajrhss-2280	106	5	linked	link	VERB
ajrhss-2280	106	6	to	to	ADP
ajrhss-2280	106	7	bad	bad	ADJ
ajrhss-2280	106	8	or	or	CCONJ
ajrhss-2280	106	9	good	good	ADJ
ajrhss-2280	106	10	news	news	NOUN
ajrhss-2280	106	11	in	in	ADP
ajrhss-2280	106	12	relation	relation	NOUN
ajrhss-2280	106	13	to	to	ADP
ajrhss-2280	106	14	profits	profit	NOUN
ajrhss-2280	106	15	.	.	PUNCT
ajrhss-2280	107	1	the	the	DET
ajrhss-2280	107	2	researcher	researcher	NOUN
ajrhss-2280	107	3	believes	believe	VERB
ajrhss-2280	107	4	that	that	SCONJ
ajrhss-2280	107	5	unconditional	unconditional	ADJ
ajrhss-2280	107	6	reservation	reservation	NOUN
ajrhss-2280	107	7	is	be	AUX
ajrhss-2280	107	8	an	an	DET
ajrhss-2280	107	9	application	application	NOUN
ajrhss-2280	107	10	of	of	ADP
ajrhss-2280	107	11	accounting	accounting	NOUN
ajrhss-2280	107	12	measurement	measurement	NOUN
ajrhss-2280	107	13	alternatives	alternative	NOUN
ajrhss-2280	107	14	to	to	PART
ajrhss-2280	107	15	suit	suit	VERB
ajrhss-2280	107	16	disclosure	disclosure	NOUN
ajrhss-2280	107	17	in	in	ADP
ajrhss-2280	107	18	the	the	DET
ajrhss-2280	107	19	company	company	NOUN
ajrhss-2280	107	20	.	.	PUNCT
ajrhss-2280	108	1	fifth	fifth	ADJ
ajrhss-2280	108	2	:	:	PUNCT
ajrhss-2280	109	1	the	the	DET
ajrhss-2280	109	2	pros	pro	NOUN
ajrhss-2280	109	3	and	and	CCONJ
ajrhss-2280	109	4	cons	con	NOUN
ajrhss-2280	109	5	of	of	ADP
ajrhss-2280	109	6	accounting	account	VERB
ajrhss-2280	109	7	conservatism	conservatism	NOUN
ajrhss-2280	109	8	advantages	advantage	NOUN
ajrhss-2280	109	9	of	of	ADP
ajrhss-2280	109	10	accounting	account	VERB
ajrhss-2280	109	11	conservatism	conservatism	NOUN
ajrhss-2280	109	12	:	:	PUNCT
ajrhss-2280	109	13	o	o	NOUN
ajrhss-2280	109	14	accounting	account	VERB
ajrhss-2280	109	15	conservatism	conservatism	NOUN
ajrhss-2280	109	16	helps	help	VERB
ajrhss-2280	109	17	counteract	counteract	VERB
ajrhss-2280	109	18	excessive	excessive	ADJ
ajrhss-2280	109	19	optimism	optimism	NOUN
ajrhss-2280	109	20	among	among	ADP
ajrhss-2280	109	21	accountants	accountant	NOUN
ajrhss-2280	109	22	and	and	CCONJ
ajrhss-2280	109	23	managers	manager	NOUN
ajrhss-2280	109	24	when	when	SCONJ
ajrhss-2280	109	25	evaluating	evaluate	VERB
ajrhss-2280	109	26	the	the	DET
ajrhss-2280	109	27	company	company	NOUN
ajrhss-2280	109	28	’s	’s	PART
ajrhss-2280	109	29	assets	asset	NOUN
ajrhss-2280	109	30	and	and	CCONJ
ajrhss-2280	109	31	liabilities	liability	NOUN
ajrhss-2280	109	32	,	,	PUNCT
ajrhss-2280	109	33	as	as	ADV
ajrhss-2280	109	34	well	well	ADV
ajrhss-2280	109	35	as	as	ADP
ajrhss-2280	109	36	when	when	SCONJ
ajrhss-2280	109	37	facing	face	VERB
ajrhss-2280	109	38	uncertain	uncertain	ADJ
ajrhss-2280	109	39	circumstances	circumstance	NOUN
ajrhss-2280	109	40	.	.	PUNCT
ajrhss-2280	110	1	american	american	ADJ
ajrhss-2280	110	2	journal	journal	PROPN
ajrhss-2280	110	3	of	of	ADP
ajrhss-2280	110	4	research	research	NOUN
ajrhss-2280	110	5	in	in	ADP
ajrhss-2280	110	6	humanities	humanity	NOUN
ajrhss-2280	110	7	and	and	CCONJ
ajrhss-2280	110	8	social	social	ADJ
ajrhss-2280	110	9	sciences	science	NOUN
ajrhss-2280	110	10	volume	volume	NOUN
ajrhss-2280	110	11	26	26	NUM
ajrhss-2280	110	12	july	july	PROPN
ajrhss-2280	110	13	2024	2024	NUM
ajrhss-2280	110	14	p	p	NOUN
ajrhss-2280	110	15	a	a	DET
ajrhss-2280	110	16	g	g	NOUN
ajrhss-2280	110	17	e	e	NOUN
ajrhss-2280	111	1	|	|	ADV
ajrhss-2280	111	2	64	64	NUM
ajrhss-2280	111	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	111	4	o	o	NOUN
ajrhss-2280	111	5	it	it	PRON
ajrhss-2280	111	6	leads	lead	VERB
ajrhss-2280	111	7	to	to	ADP
ajrhss-2280	111	8	somewhat	somewhat	ADV
ajrhss-2280	111	9	objective	objective	ADJ
ajrhss-2280	111	10	accounting	accounting	NOUN
ajrhss-2280	111	11	outputs	output	NOUN
ajrhss-2280	111	12	that	that	PRON
ajrhss-2280	111	13	adhere	adhere	VERB
ajrhss-2280	111	14	to	to	ADP
ajrhss-2280	111	15	accounting	accounting	NOUN
ajrhss-2280	111	16	standards	standard	NOUN
ajrhss-2280	111	17	.	.	PUNCT
ajrhss-2280	112	1	o	o	INTJ
ajrhss-2280	112	2	it	it	PRON
ajrhss-2280	112	3	helps	help	VERB
ajrhss-2280	112	4	accountants	accountant	NOUN
ajrhss-2280	112	5	avoid	avoid	VERB
ajrhss-2280	112	6	the	the	DET
ajrhss-2280	112	7	risks	risk	NOUN
ajrhss-2280	112	8	of	of	ADP
ajrhss-2280	112	9	providing	provide	VERB
ajrhss-2280	112	10	incorrect	incorrect	ADJ
ajrhss-2280	112	11	information	information	NOUN
ajrhss-2280	112	12	while	while	SCONJ
ajrhss-2280	112	13	also	also	ADV
ajrhss-2280	112	14	preventing	prevent	VERB
ajrhss-2280	112	15	the	the	DET
ajrhss-2280	112	16	omission	omission	NOUN
ajrhss-2280	112	17	of	of	ADP
ajrhss-2280	112	18	correct	correct	ADJ
ajrhss-2280	112	19	information	information	NOUN
ajrhss-2280	112	20	.	.	PUNCT
ajrhss-2280	113	1	o	o	X
ajrhss-2280	113	2	financial	financial	ADJ
ajrhss-2280	113	3	statement	statement	NOUN
ajrhss-2280	113	4	users	user	NOUN
ajrhss-2280	113	5	prefer	prefer	VERB
ajrhss-2280	113	6	conservative	conservative	ADJ
ajrhss-2280	113	7	numbers	number	NOUN
ajrhss-2280	113	8	as	as	SCONJ
ajrhss-2280	113	9	they	they	PRON
ajrhss-2280	113	10	provide	provide	VERB
ajrhss-2280	113	11	a	a	DET
ajrhss-2280	113	12	margin	margin	NOUN
ajrhss-2280	113	13	of	of	ADP
ajrhss-2280	113	14	safety	safety	NOUN
ajrhss-2280	113	15	from	from	ADP
ajrhss-2280	113	16	adverse	adverse	ADJ
ajrhss-2280	113	17	results	result	NOUN
ajrhss-2280	113	18	.	.	PUNCT
ajrhss-2280	114	1	disadvantages	disadvantage	NOUN
ajrhss-2280	114	2	of	of	ADP
ajrhss-2280	114	3	accounting	account	VERB
ajrhss-2280	114	4	conservatism	conservatism	NOUN
ajrhss-2280	114	5	:	:	PUNCT
ajrhss-2280	114	6	•	•	ADP
ajrhss-2280	114	7	the	the	DET
ajrhss-2280	114	8	use	use	NOUN
ajrhss-2280	114	9	of	of	ADP
ajrhss-2280	114	10	accounting	account	VERB
ajrhss-2280	114	11	conservatism	conservatism	NOUN
ajrhss-2280	114	12	conflicts	conflict	NOUN
ajrhss-2280	114	13	with	with	ADP
ajrhss-2280	114	14	some	some	DET
ajrhss-2280	114	15	principles	principle	NOUN
ajrhss-2280	114	16	and	and	CCONJ
ajrhss-2280	114	17	secondary	secondary	ADJ
ajrhss-2280	114	18	qualitative	qualitative	ADJ
ajrhss-2280	114	19	characteristics	characteristic	NOUN
ajrhss-2280	114	20	of	of	ADP
ajrhss-2280	114	21	accounting	accounting	NOUN
ajrhss-2280	114	22	information	information	NOUN
ajrhss-2280	114	23	.	.	PUNCT
ajrhss-2280	115	1	these	these	PRON
ajrhss-2280	115	2	include	include	VERB
ajrhss-2280	115	3	neutrality	neutrality	NOUN
ajrhss-2280	115	4	,	,	PUNCT
ajrhss-2280	115	5	understandability	understandability	NOUN
ajrhss-2280	115	6	,	,	PUNCT
ajrhss-2280	115	7	consistency	consistency	NOUN
ajrhss-2280	115	8	,	,	PUNCT
ajrhss-2280	115	9	honest	honest	ADJ
ajrhss-2280	115	10	representation	representation	NOUN
ajrhss-2280	115	11	,	,	PUNCT
ajrhss-2280	115	12	and	and	CCONJ
ajrhss-2280	115	13	the	the	DET
ajrhss-2280	115	14	clear	clear	ADJ
ajrhss-2280	115	15	conflict	conflict	NOUN
ajrhss-2280	115	16	between	between	ADP
ajrhss-2280	115	17	accounting	account	VERB
ajrhss-2280	115	18	conservatism	conservatism	NOUN
ajrhss-2280	115	19	and	and	CCONJ
ajrhss-2280	115	20	the	the	DET
ajrhss-2280	115	21	characteristic	characteristic	NOUN
ajrhss-2280	115	22	of	of	ADP
ajrhss-2280	115	23	consistency	consistency	NOUN
ajrhss-2280	115	24	and	and	CCONJ
ajrhss-2280	115	25	stability	stability	NOUN
ajrhss-2280	115	26	.	.	PUNCT
ajrhss-2280	116	1	this	this	DET
ajrhss-2280	116	2	conflict	conflict	NOUN
ajrhss-2280	116	3	becomes	become	VERB
ajrhss-2280	116	4	evident	evident	ADJ
ajrhss-2280	116	5	when	when	SCONJ
ajrhss-2280	116	6	conservatism	conservatism	NOUN
ajrhss-2280	116	7	is	be	AUX
ajrhss-2280	116	8	applied	apply	VERB
ajrhss-2280	116	9	to	to	ADP
ajrhss-2280	116	10	evaluating	evaluate	VERB
ajrhss-2280	116	11	end	end	NOUN
ajrhss-2280	116	12	-	-	PUNCT
ajrhss-2280	116	13	of	of	ADP
ajrhss-2280	116	14	-	-	PUNCT
ajrhss-2280	116	15	term	term	NOUN
ajrhss-2280	116	16	inventory	inventory	NOUN
ajrhss-2280	116	17	.	.	PUNCT
ajrhss-2280	117	1	for	for	ADP
ajrhss-2280	117	2	example	example	NOUN
ajrhss-2280	117	3	,	,	PUNCT
ajrhss-2280	117	4	when	when	SCONJ
ajrhss-2280	117	5	inventory	inventory	NOUN
ajrhss-2280	117	6	is	be	AUX
ajrhss-2280	117	7	evaluated	evaluate	VERB
ajrhss-2280	117	8	based	base	VERB
ajrhss-2280	117	9	on	on	ADP
ajrhss-2280	117	10	the	the	DET
ajrhss-2280	117	11	lower	low	ADJ
ajrhss-2280	117	12	of	of	ADP
ajrhss-2280	117	13	cost	cost	NOUN
ajrhss-2280	117	14	or	or	CCONJ
ajrhss-2280	117	15	market	market	NOUN
ajrhss-2280	117	16	,	,	PUNCT
ajrhss-2280	117	17	it	it	PRON
ajrhss-2280	117	18	may	may	AUX
ajrhss-2280	117	19	be	be	AUX
ajrhss-2280	117	20	valued	value	VERB
ajrhss-2280	117	21	based	base	VERB
ajrhss-2280	117	22	on	on	ADP
ajrhss-2280	117	23	cost	cost	NOUN
ajrhss-2280	117	24	in	in	ADP
ajrhss-2280	117	25	one	one	NUM
ajrhss-2280	117	26	year	year	NOUN
ajrhss-2280	117	27	and	and	CCONJ
ajrhss-2280	117	28	based	base	VERB
ajrhss-2280	117	29	on	on	ADP
ajrhss-2280	117	30	market	market	NOUN
ajrhss-2280	117	31	value	value	NOUN
ajrhss-2280	117	32	in	in	ADP
ajrhss-2280	117	33	another	another	DET
ajrhss-2280	117	34	year	year	NOUN
ajrhss-2280	117	35	,	,	PUNCT
ajrhss-2280	117	36	leading	lead	VERB
ajrhss-2280	117	37	to	to	ADP
ajrhss-2280	117	38	inconsistency	inconsistency	NOUN
ajrhss-2280	117	39	and	and	CCONJ
ajrhss-2280	117	40	making	make	VERB
ajrhss-2280	117	41	comparison	comparison	NOUN
ajrhss-2280	117	42	and	and	CCONJ
ajrhss-2280	117	43	analytical	analytical	ADJ
ajrhss-2280	117	44	procedures	procedure	NOUN
ajrhss-2280	117	45	difficult	difficult	ADJ
ajrhss-2280	117	46	.	.	PUNCT
ajrhss-2280	118	1	•	•	ADV
ajrhss-2280	118	2	using	use	VERB
ajrhss-2280	118	3	accounting	accounting	NOUN
ajrhss-2280	118	4	conservatism	conservatism	NOUN
ajrhss-2280	118	5	may	may	AUX
ajrhss-2280	118	6	distort	distort	VERB
ajrhss-2280	118	7	accounting	accounting	NOUN
ajrhss-2280	118	8	information	information	NOUN
ajrhss-2280	118	9	by	by	ADP
ajrhss-2280	118	10	portraying	portray	VERB
ajrhss-2280	118	11	it	it	PRON
ajrhss-2280	118	12	at	at	ADP
ajrhss-2280	118	13	a	a	DET
ajrhss-2280	118	14	value	value	NOUN
ajrhss-2280	118	15	different	different	ADJ
ajrhss-2280	118	16	from	from	ADP
ajrhss-2280	118	17	its	its	PRON
ajrhss-2280	118	18	true	true	ADJ
ajrhss-2280	118	19	value	value	NOUN
ajrhss-2280	118	20	.	.	PUNCT
ajrhss-2280	119	1	this	this	PRON
ajrhss-2280	119	2	could	could	AUX
ajrhss-2280	119	3	result	result	VERB
ajrhss-2280	119	4	in	in	ADP
ajrhss-2280	119	5	showing	show	VERB
ajrhss-2280	119	6	revenues	revenue	NOUN
ajrhss-2280	119	7	,	,	PUNCT
ajrhss-2280	119	8	assets	asset	NOUN
ajrhss-2280	119	9	,	,	PUNCT
ajrhss-2280	119	10	expenses	expense	NOUN
ajrhss-2280	119	11	,	,	PUNCT
ajrhss-2280	119	12	and	and	CCONJ
ajrhss-2280	119	13	liabilities	liability	NOUN
ajrhss-2280	119	14	at	at	ADP
ajrhss-2280	119	15	values	value	NOUN
ajrhss-2280	119	16	different	different	ADJ
ajrhss-2280	119	17	from	from	ADP
ajrhss-2280	119	18	their	their	PRON
ajrhss-2280	119	19	true	true	ADJ
ajrhss-2280	119	20	worth	worth	NOUN
ajrhss-2280	119	21	.	.	PUNCT
ajrhss-2280	120	1	•	•	NUM
ajrhss-2280	120	2	exaggerated	exaggerated	ADJ
ajrhss-2280	120	3	reduction	reduction	NOUN
ajrhss-2280	120	4	in	in	ADP
ajrhss-2280	120	5	the	the	DET
ajrhss-2280	120	6	values	value	NOUN
ajrhss-2280	120	7	of	of	ADP
ajrhss-2280	120	8	assets	asset	NOUN
ajrhss-2280	120	9	and	and	CCONJ
ajrhss-2280	120	10	revenues	revenue	NOUN
ajrhss-2280	120	11	,	,	PUNCT
ajrhss-2280	120	12	and	and	CCONJ
ajrhss-2280	120	13	an	an	DET
ajrhss-2280	120	14	increase	increase	NOUN
ajrhss-2280	120	15	in	in	ADP
ajrhss-2280	120	16	the	the	DET
ajrhss-2280	120	17	values	value	NOUN
ajrhss-2280	120	18	of	of	ADP
ajrhss-2280	120	19	expenses	expense	NOUN
ajrhss-2280	120	20	and	and	CCONJ
ajrhss-2280	120	21	liabilities	liability	NOUN
ajrhss-2280	120	22	,	,	PUNCT
ajrhss-2280	120	23	could	could	AUX
ajrhss-2280	120	24	lead	lead	VERB
ajrhss-2280	120	25	to	to	ADP
ajrhss-2280	120	26	outcomes	outcome	NOUN
ajrhss-2280	120	27	that	that	PRON
ajrhss-2280	120	28	are	be	AUX
ajrhss-2280	120	29	as	as	ADV
ajrhss-2280	120	30	risky	risky	ADJ
ajrhss-2280	120	31	as	as	ADP
ajrhss-2280	120	32	the	the	DET
ajrhss-2280	120	33	overvaluation	overvaluation	NOUN
ajrhss-2280	120	34	of	of	ADP
ajrhss-2280	120	35	assets	asset	NOUN
ajrhss-2280	120	36	and	and	CCONJ
ajrhss-2280	120	37	revenues	revenue	NOUN
ajrhss-2280	120	38	or	or	CCONJ
ajrhss-2280	120	39	undervaluation	undervaluation	NOUN
ajrhss-2280	120	40	of	of	ADP
ajrhss-2280	120	41	expenses	expense	NOUN
ajrhss-2280	120	42	and	and	CCONJ
ajrhss-2280	120	43	liabilities	liability	NOUN
ajrhss-2280	120	44	.	.	PUNCT
ajrhss-2280	121	1	this	this	PRON
ajrhss-2280	121	2	poses	pose	VERB
ajrhss-2280	121	3	a	a	DET
ajrhss-2280	121	4	high	high	ADJ
ajrhss-2280	121	5	risk	risk	NOUN
ajrhss-2280	121	6	as	as	SCONJ
ajrhss-2280	121	7	it	it	PRON
ajrhss-2280	121	8	may	may	AUX
ajrhss-2280	121	9	lead	lead	VERB
ajrhss-2280	121	10	to	to	ADP
ajrhss-2280	121	11	irrational	irrational	ADJ
ajrhss-2280	121	12	decisions	decision	NOUN
ajrhss-2280	121	13	made	make	VERB
ajrhss-2280	121	14	by	by	ADP
ajrhss-2280	121	15	stakeholders	stakeholder	NOUN
ajrhss-2280	121	16	in	in	ADP
ajrhss-2280	121	17	the	the	DET
ajrhss-2280	121	18	company	company	NOUN
ajrhss-2280	121	19	.	.	PUNCT
ajrhss-2280	122	1	•	•	NUM
ajrhss-2280	122	2	at	at	ADP
ajrhss-2280	122	3	times	time	NOUN
ajrhss-2280	122	4	,	,	PUNCT
ajrhss-2280	122	5	accountants	accountant	NOUN
ajrhss-2280	122	6	resort	resort	VERB
ajrhss-2280	122	7	to	to	ADP
ajrhss-2280	122	8	using	use	VERB
ajrhss-2280	122	9	accounting	accounting	NOUN
ajrhss-2280	122	10	conservatism	conservatism	NOUN
ajrhss-2280	122	11	to	to	PART
ajrhss-2280	122	12	protect	protect	VERB
ajrhss-2280	122	13	themselves	themselves	PRON
ajrhss-2280	122	14	from	from	ADP
ajrhss-2280	122	15	potential	potential	ADJ
ajrhss-2280	122	16	accountability	accountability	NOUN
ajrhss-2280	122	17	without	without	ADP
ajrhss-2280	122	18	considering	consider	VERB
ajrhss-2280	122	19	whether	whether	SCONJ
ajrhss-2280	122	20	this	this	DET
ajrhss-2280	122	21	behavior	behavior	NOUN
ajrhss-2280	122	22	may	may	AUX
ajrhss-2280	122	23	harm	harm	VERB
ajrhss-2280	122	24	some	some	DET
ajrhss-2280	122	25	parties	party	NOUN
ajrhss-2280	122	26	and	and	CCONJ
ajrhss-2280	122	27	benefit	benefit	VERB
ajrhss-2280	122	28	others	other	NOUN
ajrhss-2280	122	29	related	relate	VERB
ajrhss-2280	122	30	to	to	ADP
ajrhss-2280	122	31	the	the	DET
ajrhss-2280	122	32	company	company	NOUN
ajrhss-2280	122	33	or	or	CCONJ
ajrhss-2280	122	34	with	with	ADP
ajrhss-2280	122	35	an	an	DET
ajrhss-2280	122	36	interest	interest	NOUN
ajrhss-2280	122	37	in	in	ADP
ajrhss-2280	122	38	the	the	DET
ajrhss-2280	122	39	company	company	NOUN
ajrhss-2280	122	40	.	.	PUNCT
ajrhss-2280	123	1	sixth	sixth	ADJ
ajrhss-2280	123	2	:	:	PUNCT
ajrhss-2280	123	3	measures	measure	NOUN
ajrhss-2280	123	4	of	of	ADP
ajrhss-2280	123	5	accounting	account	VERB
ajrhss-2280	123	6	conservatism	conservatism	NOUN
ajrhss-2280	123	7	there	there	PRON
ajrhss-2280	123	8	are	be	VERB
ajrhss-2280	123	9	four	four	NUM
ajrhss-2280	123	10	common	common	ADJ
ajrhss-2280	123	11	measures	measure	NOUN
ajrhss-2280	123	12	of	of	ADP
ajrhss-2280	123	13	conservatism	conservatism	NOUN
ajrhss-2280	123	14	in	in	ADP
ajrhss-2280	123	15	accounting	accounting	NOUN
ajrhss-2280	123	16	literature	literature	NOUN
ajrhss-2280	123	17	:	:	PUNCT
ajrhss-2280	123	18	1	1	NUM
ajrhss-2280	123	19	.model	.model	X
ajrhss-2280	123	20	(	(	PUNCT
ajrhss-2280	123	21	basu	basu	PROPN
ajrhss-2280	123	22	,	,	PUNCT
ajrhss-2280	123	23	1997	1997	NUM
ajrhss-2280	123	24	):	):	PUNCT
ajrhss-2280	123	25	known	know	VERB
ajrhss-2280	123	26	as	as	ADP
ajrhss-2280	123	27	the	the	DET
ajrhss-2280	123	28	(	(	PUNCT
ajrhss-2280	123	29	basu	basu	PROPN
ajrhss-2280	123	30	)	)	PUNCT
ajrhss-2280	123	31	model	model	NOUN
ajrhss-2280	123	32	,	,	PUNCT
ajrhss-2280	123	33	this	this	DET
ajrhss-2280	123	34	measure	measure	NOUN
ajrhss-2280	123	35	examines	examine	VERB
ajrhss-2280	123	36	the	the	DET
ajrhss-2280	123	37	relationship	relationship	NOUN
ajrhss-2280	123	38	between	between	ADP
ajrhss-2280	123	39	profits	profit	NOUN
ajrhss-2280	123	40	and	and	CCONJ
ajrhss-2280	123	41	stock	stock	NOUN
ajrhss-2280	123	42	returns	return	NOUN
ajrhss-2280	123	43	.	.	PUNCT
ajrhss-2280	124	1	the	the	DET
ajrhss-2280	124	2	model	model	NOUN
ajrhss-2280	124	3	assumes	assume	VERB
ajrhss-2280	124	4	that	that	SCONJ
ajrhss-2280	124	5	accounting	accounting	NOUN
ajrhss-2280	124	6	conservatism	conservatism	NOUN
ajrhss-2280	124	7	requires	require	VERB
ajrhss-2280	124	8	a	a	DET
ajrhss-2280	124	9	higher	high	ADJ
ajrhss-2280	124	10	degree	degree	NOUN
ajrhss-2280	124	11	to	to	PART
ajrhss-2280	124	12	verify	verify	VERB
ajrhss-2280	124	13	gains	gain	NOUN
ajrhss-2280	124	14	compared	compare	VERB
ajrhss-2280	124	15	to	to	ADP
ajrhss-2280	124	16	losses	loss	NOUN
ajrhss-2280	124	17	.	.	PUNCT
ajrhss-2280	125	1	this	this	PRON
ajrhss-2280	125	2	means	mean	VERB
ajrhss-2280	125	3	that	that	SCONJ
ajrhss-2280	125	4	gains	gain	NOUN
ajrhss-2280	125	5	lead	lead	VERB
ajrhss-2280	125	6	to	to	ADP
ajrhss-2280	125	7	an	an	DET
ajrhss-2280	125	8	increase	increase	NOUN
ajrhss-2280	125	9	in	in	ADP
ajrhss-2280	125	10	net	net	ADJ
ajrhss-2280	125	11	assets	asset	NOUN
ajrhss-2280	125	12	,	,	PUNCT
ajrhss-2280	125	13	while	while	SCONJ
ajrhss-2280	125	14	losses	loss	NOUN
ajrhss-2280	125	15	lead	lead	VERB
ajrhss-2280	125	16	to	to	ADP
ajrhss-2280	125	17	their	their	PRON
ajrhss-2280	125	18	reduction	reduction	NOUN
ajrhss-2280	125	19	.	.	PUNCT
ajrhss-2280	126	1	the	the	DET
ajrhss-2280	126	2	model	model	NOUN
ajrhss-2280	126	3	looks	look	VERB
ajrhss-2280	126	4	at	at	ADP
ajrhss-2280	126	5	the	the	DET
ajrhss-2280	126	6	speed	speed	NOUN
ajrhss-2280	126	7	of	of	ADP
ajrhss-2280	126	8	accounting	accounting	NOUN
ajrhss-2280	126	9	’s	’s	PART
ajrhss-2280	126	10	response	response	NOUN
ajrhss-2280	126	11	to	to	ADP
ajrhss-2280	126	12	these	these	DET
ajrhss-2280	126	13	gains	gain	NOUN
ajrhss-2280	126	14	and	and	CCONJ
ajrhss-2280	126	15	losses	loss	NOUN
ajrhss-2280	126	16	,	,	PUNCT
ajrhss-2280	126	17	indicating	indicate	VERB
ajrhss-2280	126	18	that	that	SCONJ
ajrhss-2280	126	19	bad	bad	ADJ
ajrhss-2280	126	20	news	news	NOUN
ajrhss-2280	126	21	is	be	AUX
ajrhss-2280	126	22	reflected	reflect	VERB
ajrhss-2280	126	23	in	in	ADP
ajrhss-2280	126	24	profits	profit	NOUN
ajrhss-2280	126	25	faster	fast	ADV
ajrhss-2280	126	26	than	than	ADP
ajrhss-2280	126	27	good	good	ADJ
ajrhss-2280	126	28	news	news	NOUN
ajrhss-2280	126	29	.	.	PUNCT
ajrhss-2280	127	1	basu	basu	PROPN
ajrhss-2280	127	2	predicted	predict	VERB
ajrhss-2280	127	3	that	that	SCONJ
ajrhss-2280	127	4	negative	negative	ADJ
ajrhss-2280	127	5	stock	stock	NOUN
ajrhss-2280	127	6	returns	return	NOUN
ajrhss-2280	127	7	will	will	AUX
ajrhss-2280	127	8	be	be	AUX
ajrhss-2280	127	9	fully	fully	ADV
ajrhss-2280	127	10	reflected	reflect	VERB
ajrhss-2280	127	11	in	in	ADP
ajrhss-2280	127	12	the	the	DET
ajrhss-2280	127	13	profits	profit	NOUN
ajrhss-2280	127	14	of	of	ADP
ajrhss-2280	127	15	the	the	DET
ajrhss-2280	127	16	same	same	ADJ
ajrhss-2280	127	17	period	period	NOUN
ajrhss-2280	127	18	,	,	PUNCT
ajrhss-2280	127	19	while	while	SCONJ
ajrhss-2280	127	20	positive	positive	ADJ
ajrhss-2280	127	21	stock	stock	NOUN
ajrhss-2280	127	22	returns	return	NOUN
ajrhss-2280	127	23	will	will	AUX
ajrhss-2280	127	24	be	be	AUX
ajrhss-2280	127	25	incompletely	incompletely	ADV
ajrhss-2280	127	26	reflected	reflect	VERB
ajrhss-2280	127	27	(	(	PUNCT
ajrhss-2280	127	28	hamdan,2012:25	hamdan,2012:25	PROPN
ajrhss-2280	127	29	)	)	PUNCT
ajrhss-2280	127	30	.	.	PUNCT
ajrhss-2280	128	1	2	2	NUM
ajrhss-2280	128	2	.conservatism	.conservatism	NUM
ajrhss-2280	128	3	index	index	NOUN
ajrhss-2280	128	4	:	:	PUNCT
ajrhss-2280	128	5	developed	develop	VERB
ajrhss-2280	128	6	by	by	ADP
ajrhss-2280	128	7	penman	penman	PROPN
ajrhss-2280	128	8	&	&	CCONJ
ajrhss-2280	128	9	zhang	zhang	PROPN
ajrhss-2280	128	10	(	(	PUNCT
ajrhss-2280	128	11	2002	2002	NUM
ajrhss-2280	128	12	)	)	PUNCT
ajrhss-2280	128	13	,	,	PUNCT
ajrhss-2280	128	14	this	this	DET
ajrhss-2280	128	15	measure	measure	NOUN
ajrhss-2280	128	16	aims	aim	VERB
ajrhss-2280	128	17	to	to	PART
ajrhss-2280	128	18	assess	assess	VERB
ajrhss-2280	128	19	the	the	DET
ajrhss-2280	128	20	impact	impact	NOUN
ajrhss-2280	128	21	of	of	ADP
ajrhss-2280	128	22	accounting	account	VERB
ajrhss-2280	128	23	conservatism	conservatism	NOUN
ajrhss-2280	128	24	on	on	ADP
ajrhss-2280	128	25	the	the	DET
ajrhss-2280	128	26	statement	statement	NOUN
ajrhss-2280	128	27	of	of	ADP
ajrhss-2280	128	28	financial	financial	ADJ
ajrhss-2280	128	29	position	position	NOUN
ajrhss-2280	128	30	by	by	ADP
ajrhss-2280	128	31	examining	examine	VERB
ajrhss-2280	128	32	the	the	DET
ajrhss-2280	128	33	ratio	ratio	NOUN
ajrhss-2280	128	34	of	of	ADP
ajrhss-2280	128	35	hidden	hidden	ADJ
ajrhss-2280	128	36	reserves	reserve	NOUN
ajrhss-2280	128	37	to	to	ADP
ajrhss-2280	128	38	net	net	ADJ
ajrhss-2280	128	39	operating	operating	NOUN
ajrhss-2280	128	40	assets	asset	NOUN
ajrhss-2280	128	41	.	.	PUNCT
ajrhss-2280	129	1	a	a	DET
ajrhss-2280	129	2	higher	high	ADJ
ajrhss-2280	129	3	conservatism	conservatism	NOUN
ajrhss-2280	129	4	index	index	NOUN
ajrhss-2280	129	5	indicates	indicate	VERB
ajrhss-2280	129	6	an	an	DET
ajrhss-2280	129	7	increased	increase	VERB
ajrhss-2280	129	8	degree	degree	NOUN
ajrhss-2280	129	9	of	of	ADP
ajrhss-2280	129	10	conservatism	conservatism	NOUN
ajrhss-2280	129	11	.	.	PUNCT
ajrhss-2280	130	1	american	american	ADJ
ajrhss-2280	130	2	journal	journal	PROPN
ajrhss-2280	130	3	of	of	ADP
ajrhss-2280	130	4	research	research	NOUN
ajrhss-2280	130	5	in	in	ADP
ajrhss-2280	130	6	humanities	humanity	NOUN
ajrhss-2280	130	7	and	and	CCONJ
ajrhss-2280	130	8	social	social	ADJ
ajrhss-2280	130	9	sciences	science	NOUN
ajrhss-2280	130	10	volume	volume	NOUN
ajrhss-2280	130	11	26	26	NUM
ajrhss-2280	130	12	july	july	PROPN
ajrhss-2280	130	13	2024	2024	NUM
ajrhss-2280	130	14	p	p	NOUN
ajrhss-2280	130	15	a	a	PRON
ajrhss-2280	130	16	g	g	NOUN
ajrhss-2280	130	17	e	e	NOUN
ajrhss-2280	130	18	|	|	ADV
ajrhss-2280	130	19	65	65	NUM
ajrhss-2280	130	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	130	21	3	3	NUM
ajrhss-2280	130	22	.introduction	.introduction	NOUN
ajrhss-2280	130	23	of	of	ADP
ajrhss-2280	130	24	book	book	NOUN
ajrhss-2280	130	25	value	value	NOUN
ajrhss-2280	130	26	to	to	ADP
ajrhss-2280	130	27	market	market	NOUN
ajrhss-2280	130	28	value	value	NOUN
ajrhss-2280	130	29	:	:	PUNCT
ajrhss-2280	130	30	this	this	DET
ajrhss-2280	130	31	approach	approach	NOUN
ajrhss-2280	130	32	,	,	PUNCT
ajrhss-2280	130	33	known	know	VERB
ajrhss-2280	130	34	as	as	ADP
ajrhss-2280	130	35	the	the	DET
ajrhss-2280	130	36	net	net	ADJ
ajrhss-2280	130	37	assets	asset	NOUN
ajrhss-2280	130	38	measure	measure	NOUN
ajrhss-2280	130	39	,	,	PUNCT
ajrhss-2280	130	40	uses	use	VERB
ajrhss-2280	130	41	the	the	DET
ajrhss-2280	130	42	ratio	ratio	NOUN
ajrhss-2280	130	43	of	of	ADP
ajrhss-2280	130	44	book	book	NOUN
ajrhss-2280	130	45	value	value	NOUN
ajrhss-2280	130	46	to	to	ADP
ajrhss-2280	130	47	market	market	NOUN
ajrhss-2280	130	48	value	value	NOUN
ajrhss-2280	130	49	to	to	PART
ajrhss-2280	130	50	examine	examine	VERB
ajrhss-2280	130	51	the	the	DET
ajrhss-2280	130	52	value	value	NOUN
ajrhss-2280	130	53	of	of	ADP
ajrhss-2280	130	54	the	the	DET
ajrhss-2280	130	55	company	company	NOUN
ajrhss-2280	130	56	’s	’s	PART
ajrhss-2280	130	57	shares	share	NOUN
ajrhss-2280	130	58	.	.	PUNCT
ajrhss-2280	131	1	(	(	PUNCT
ajrhss-2280	131	2	hamdan	hamdan	PROPN
ajrhss-2280	131	3	2011:417	2011:417	NUM
ajrhss-2280	131	4	)	)	PUNCT
ajrhss-2280	131	5	,	,	PUNCT
ajrhss-2280	131	6	studies	study	NOUN
ajrhss-2280	131	7	have	have	VERB
ajrhss-2280	131	8	indicated(hamdan,2011:15	indicated(hamdan,2011:15	NOUN
ajrhss-2280	131	9	)	)	PUNCT
ajrhss-2280	131	10	,	,	PUNCT
ajrhss-2280	131	11	(	(	PUNCT
ajrhss-2280	131	12	givoly&hayh,2000:294	givoly&hayh,2000:294	NOUN
ajrhss-2280	131	13	)	)	PUNCT
ajrhss-2280	131	14	that	that	SCONJ
ajrhss-2280	131	15	a	a	DET
ajrhss-2280	131	16	decrease	decrease	NOUN
ajrhss-2280	131	17	in	in	ADP
ajrhss-2280	131	18	this	this	DET
ajrhss-2280	131	19	ratio	ratio	NOUN
ajrhss-2280	131	20	over	over	ADP
ajrhss-2280	131	21	time	time	NOUN
ajrhss-2280	131	22	suggests	suggest	VERB
ajrhss-2280	131	23	that	that	SCONJ
ajrhss-2280	131	24	the	the	DET
ajrhss-2280	131	25	company	company	NOUN
ajrhss-2280	131	26	is	be	AUX
ajrhss-2280	131	27	using	use	VERB
ajrhss-2280	131	28	conservative	conservative	ADJ
ajrhss-2280	131	29	accounting	accounting	NOUN
ajrhss-2280	131	30	policies	policy	NOUN
ajrhss-2280	131	31	,	,	PUNCT
ajrhss-2280	131	32	while	while	SCONJ
ajrhss-2280	131	33	an	an	DET
ajrhss-2280	131	34	increase	increase	NOUN
ajrhss-2280	131	35	suggests	suggest	VERB
ajrhss-2280	131	36	non	non	ADJ
ajrhss-2280	131	37	-	-	ADJ
ajrhss-2280	131	38	conservative	conservative	ADJ
ajrhss-2280	131	39	policies	policy	NOUN
ajrhss-2280	131	40	.	.	PUNCT
ajrhss-2280	132	1	the	the	DET
ajrhss-2280	132	2	essence	essence	NOUN
ajrhss-2280	132	3	of	of	ADP
ajrhss-2280	132	4	accounting	accounting	NOUN
ajrhss-2280	132	5	conservatism	conservatism	NOUN
ajrhss-2280	132	6	is	be	AUX
ajrhss-2280	132	7	to	to	PART
ajrhss-2280	132	8	accurately	accurately	ADV
ajrhss-2280	132	9	value	value	VERB
ajrhss-2280	132	10	the	the	DET
ajrhss-2280	132	11	company	company	NOUN
ajrhss-2280	132	12	's	's	PART
ajrhss-2280	132	13	assets	asset	NOUN
ajrhss-2280	132	14	.	.	PUNCT
ajrhss-2280	133	1	equation	equation	NOUN
ajrhss-2280	133	2	(	(	PUNCT
ajrhss-2280	133	3	1	1	NUM
ajrhss-2280	133	4	)	)	PUNCT
ajrhss-2280	133	5	...................	...................	PUNCT
ajrhss-2280	134	1	reservation	reservation	NOUN
ajrhss-2280	134	2	=	=	SYM
ajrhss-2280	134	3	book	book	NOUN
ajrhss-2280	134	4	value	value	NOUN
ajrhss-2280	134	5	/	/	SYM
ajrhss-2280	134	6	market	market	NOUN
ajrhss-2280	134	7	value	value	NOUN
ajrhss-2280	134	8	(	(	PUNCT
ajrhss-2280	134	9	share	share	NOUN
ajrhss-2280	134	10	market	market	NOUN
ajrhss-2280	134	11	price	price	NOUN
ajrhss-2280	134	12	)	)	PUNCT
ajrhss-2280	134	13	.	.	PUNCT
ajrhss-2280	135	1	equation	equation	NOUN
ajrhss-2280	135	2	(	(	PUNCT
ajrhss-2280	135	3	2	2	NUM
ajrhss-2280	135	4	)	)	PUNCT
ajrhss-2280	135	5	...................	...................	PUNCT
ajrhss-2280	135	6	book	book	NOUN
ajrhss-2280	135	7	value	value	NOUN
ajrhss-2280	135	8	=	=	PUNCT
ajrhss-2280	135	9	(	(	PUNCT
ajrhss-2280	135	10	common	common	ADJ
ajrhss-2280	135	11	shares	share	NOUN
ajrhss-2280	135	12	+	+	CCONJ
ajrhss-2280	135	13	dividend	dividend	NOUN
ajrhss-2280	135	14	reserve)/number	reserve)/number	NOUN
ajrhss-2280	135	15	of	of	ADP
ajrhss-2280	135	16	shares	share	NOUN
ajrhss-2280	135	17	.	.	PUNCT
ajrhss-2280	136	1	the	the	DET
ajrhss-2280	136	2	researcher	researcher	NOUN
ajrhss-2280	136	3	suggests	suggest	VERB
ajrhss-2280	136	4	that	that	SCONJ
ajrhss-2280	136	5	the	the	DET
ajrhss-2280	136	6	best	good	ADJ
ajrhss-2280	136	7	way	way	NOUN
ajrhss-2280	136	8	to	to	PART
ajrhss-2280	136	9	measure	measure	VERB
ajrhss-2280	136	10	accounting	account	VERB
ajrhss-2280	136	11	conservatism	conservatism	NOUN
ajrhss-2280	136	12	in	in	ADP
ajrhss-2280	136	13	the	the	DET
ajrhss-2280	136	14	local	local	ADJ
ajrhss-2280	136	15	environment	environment	NOUN
ajrhss-2280	136	16	is	be	AUX
ajrhss-2280	136	17	through	through	ADP
ajrhss-2280	136	18	the	the	DET
ajrhss-2280	136	19	last	last	ADJ
ajrhss-2280	136	20	approach	approach	NOUN
ajrhss-2280	136	21	for	for	ADP
ajrhss-2280	136	22	the	the	DET
ajrhss-2280	136	23	following	follow	VERB
ajrhss-2280	136	24	reasons	reason	NOUN
ajrhss-2280	136	25	:	:	PUNCT
ajrhss-2280	136	26	1	1	NUM
ajrhss-2280	136	27	.providing	.provide	VERB
ajrhss-2280	136	28	appropriate	appropriate	ADJ
ajrhss-2280	136	29	information	information	NOUN
ajrhss-2280	136	30	to	to	PART
ajrhss-2280	136	31	apply	apply	VERB
ajrhss-2280	136	32	this	this	DET
ajrhss-2280	136	33	approach	approach	NOUN
ajrhss-2280	136	34	in	in	ADP
ajrhss-2280	136	35	the	the	DET
ajrhss-2280	136	36	trading	trading	NOUN
ajrhss-2280	136	37	bulletins	bulletin	NOUN
ajrhss-2280	136	38	issued	issue	VERB
ajrhss-2280	136	39	by	by	ADP
ajrhss-2280	136	40	the	the	DET
ajrhss-2280	136	41	iraq	iraq	PROPN
ajrhss-2280	136	42	stock	stock	NOUN
ajrhss-2280	136	43	exchange	exchange	PROPN
ajrhss-2280	136	44	.	.	PUNCT
ajrhss-2280	137	1	2	2	NUM
ajrhss-2280	137	2	.the	.the	PRON
ajrhss-2280	137	3	ease	ease	NOUN
ajrhss-2280	137	4	of	of	ADP
ajrhss-2280	137	5	applying	apply	VERB
ajrhss-2280	137	6	this	this	DET
ajrhss-2280	137	7	approach	approach	NOUN
ajrhss-2280	137	8	,	,	PUNCT
ajrhss-2280	137	9	which	which	PRON
ajrhss-2280	137	10	leads	lead	VERB
ajrhss-2280	137	11	to	to	ADP
ajrhss-2280	137	12	ease	ease	NOUN
ajrhss-2280	137	13	of	of	ADP
ajrhss-2280	137	14	making	make	VERB
ajrhss-2280	137	15	investment	investment	NOUN
ajrhss-2280	137	16	decisions	decision	NOUN
ajrhss-2280	137	17	by	by	ADP
ajrhss-2280	137	18	current	current	ADJ
ajrhss-2280	137	19	and	and	CCONJ
ajrhss-2280	137	20	prospective	prospective	ADJ
ajrhss-2280	137	21	investors	investor	NOUN
ajrhss-2280	137	22	.	.	PUNCT
ajrhss-2280	138	1	3	3	NUM
ajrhss-2280	138	2	.the	.the	PRON
ajrhss-2280	138	3	previous	previous	ADJ
ajrhss-2280	138	4	approaches	approach	NOUN
ajrhss-2280	138	5	can	can	AUX
ajrhss-2280	138	6	not	not	PART
ajrhss-2280	138	7	be	be	AUX
ajrhss-2280	138	8	applied	apply	VERB
ajrhss-2280	138	9	due	due	ADP
ajrhss-2280	138	10	to	to	ADP
ajrhss-2280	138	11	the	the	DET
ajrhss-2280	138	12	difficulty	difficulty	NOUN
ajrhss-2280	138	13	of	of	ADP
ajrhss-2280	138	14	obtaining	obtain	VERB
ajrhss-2280	138	15	negative	negative	ADJ
ajrhss-2280	138	16	stock	stock	NOUN
ajrhss-2280	138	17	returns	return	NOUN
ajrhss-2280	138	18	.	.	PUNCT
ajrhss-2280	139	1	it	it	PRON
ajrhss-2280	139	2	is	be	AUX
ajrhss-2280	139	3	also	also	ADV
ajrhss-2280	139	4	not	not	PART
ajrhss-2280	139	5	possible	possible	ADJ
ajrhss-2280	139	6	to	to	PART
ajrhss-2280	139	7	know	know	VERB
ajrhss-2280	139	8	the	the	DET
ajrhss-2280	139	9	hidden	hidden	ADJ
ajrhss-2280	139	10	reserves	reserve	NOUN
ajrhss-2280	139	11	without	without	ADP
ajrhss-2280	139	12	resorting	resort	VERB
ajrhss-2280	139	13	to	to	ADP
ajrhss-2280	139	14	the	the	DET
ajrhss-2280	139	15	company	company	NOUN
ajrhss-2280	139	16	itself	itself	PRON
ajrhss-2280	139	17	,	,	PUNCT
ajrhss-2280	139	18	and	and	CCONJ
ajrhss-2280	139	19	the	the	DET
ajrhss-2280	139	20	company	company	NOUN
ajrhss-2280	139	21	can	can	AUX
ajrhss-2280	139	22	not	not	PART
ajrhss-2280	139	23	give	give	VERB
ajrhss-2280	139	24	any	any	DET
ajrhss-2280	139	25	information	information	NOUN
ajrhss-2280	139	26	about	about	ADP
ajrhss-2280	139	27	the	the	DET
ajrhss-2280	139	28	hidden	hidden	ADJ
ajrhss-2280	139	29	reserves	reserve	NOUN
ajrhss-2280	139	30	.	.	PUNCT
ajrhss-2280	140	1	accounting	account	VERB
ajrhss-2280	140	2	conservatism	conservatism	NOUN
ajrhss-2280	140	3	will	will	AUX
ajrhss-2280	140	4	be	be	AUX
ajrhss-2280	140	5	measured	measure	VERB
ajrhss-2280	140	6	quantitatively	quantitatively	ADV
ajrhss-2280	140	7	according	accord	VERB
ajrhss-2280	140	8	to	to	ADP
ajrhss-2280	140	9	the	the	DET
ajrhss-2280	140	10	earnings	earning	NOUN
ajrhss-2280	140	11	skewness	skewness	NOUN
ajrhss-2280	140	12	model	model	NOUN
ajrhss-2280	140	13	in	in	ADP
ajrhss-2280	140	14	the	the	DET
ajrhss-2280	140	15	applied	apply	VERB
ajrhss-2280	140	16	aspect	aspect	NOUN
ajrhss-2280	140	17	of	of	ADP
ajrhss-2280	140	18	the	the	DET
ajrhss-2280	140	19	research	research	NOUN
ajrhss-2280	140	20	.	.	PUNCT
ajrhss-2280	141	1	seven	seven	NUM
ajrhss-2280	141	2	:	:	PUNCT
ajrhss-2280	141	3	the	the	DET
ajrhss-2280	141	4	concept	concept	NOUN
ajrhss-2280	141	5	of	of	ADP
ajrhss-2280	141	6	corporate	corporate	ADJ
ajrhss-2280	141	7	value	value	NOUN
ajrhss-2280	141	8	:	:	PUNCT
ajrhss-2280	141	9	the	the	DET
ajrhss-2280	141	10	concept	concept	NOUN
ajrhss-2280	141	11	of	of	ADP
ajrhss-2280	141	12	company	company	NOUN
ajrhss-2280	141	13	value	value	NOUN
ajrhss-2280	141	14	has	have	AUX
ajrhss-2280	141	15	recently	recently	ADV
ajrhss-2280	141	16	become	become	VERB
ajrhss-2280	141	17	a	a	DET
ajrhss-2280	141	18	fundamental	fundamental	ADJ
ajrhss-2280	141	19	goal	goal	NOUN
ajrhss-2280	141	20	in	in	ADP
ajrhss-2280	141	21	the	the	DET
ajrhss-2280	141	22	financial	financial	ADJ
ajrhss-2280	141	23	management	management	NOUN
ajrhss-2280	141	24	of	of	ADP
ajrhss-2280	141	25	companies	company	NOUN
ajrhss-2280	141	26	.	.	PUNCT
ajrhss-2280	142	1	this	this	DET
ajrhss-2280	142	2	goal	goal	NOUN
ajrhss-2280	142	3	is	be	AUX
ajrhss-2280	142	4	to	to	PART
ajrhss-2280	142	5	achieve	achieve	VERB
ajrhss-2280	142	6	a	a	DET
ajrhss-2280	142	7	higher	high	ADJ
ajrhss-2280	142	8	value	value	NOUN
ajrhss-2280	142	9	for	for	ADP
ajrhss-2280	142	10	the	the	DET
ajrhss-2280	142	11	company	company	NOUN
ajrhss-2280	142	12	.	.	PUNCT
ajrhss-2280	143	1	the	the	DET
ajrhss-2280	143	2	value	value	NOUN
ajrhss-2280	143	3	has	have	VERB
ajrhss-2280	143	4	various	various	ADJ
ajrhss-2280	143	5	applications	application	NOUN
ajrhss-2280	143	6	,	,	PUNCT
ajrhss-2280	143	7	such	such	ADJ
ajrhss-2280	143	8	as	as	ADP
ajrhss-2280	143	9	in	in	ADP
ajrhss-2280	143	10	buying	buying	NOUN
ajrhss-2280	143	11	and	and	CCONJ
ajrhss-2280	143	12	selling	selling	NOUN
ajrhss-2280	143	13	,	,	PUNCT
ajrhss-2280	143	14	company	company	NOUN
ajrhss-2280	143	15	liquidation	liquidation	NOUN
ajrhss-2280	143	16	,	,	PUNCT
ajrhss-2280	143	17	corporate	corporate	ADJ
ajrhss-2280	143	18	separation	separation	NOUN
ajrhss-2280	143	19	,	,	PUNCT
ajrhss-2280	143	20	insurance	insurance	NOUN
ajrhss-2280	143	21	,	,	PUNCT
ajrhss-2280	143	22	and	and	CCONJ
ajrhss-2280	143	23	tax	tax	NOUN
ajrhss-2280	143	24	and	and	CCONJ
ajrhss-2280	143	25	regulatory	regulatory	ADJ
ajrhss-2280	143	26	purposes	purpose	NOUN
ajrhss-2280	143	27	.	.	PUNCT
ajrhss-2280	144	1	the	the	DET
ajrhss-2280	144	2	value	value	NOUN
ajrhss-2280	144	3	of	of	ADP
ajrhss-2280	144	4	a	a	DET
ajrhss-2280	144	5	company	company	NOUN
ajrhss-2280	144	6	is	be	AUX
ajrhss-2280	144	7	an	an	DET
ajrhss-2280	144	8	important	important	ADJ
ajrhss-2280	144	9	indicator	indicator	NOUN
ajrhss-2280	144	10	used	use	VERB
ajrhss-2280	144	11	to	to	PART
ajrhss-2280	144	12	measure	measure	VERB
ajrhss-2280	144	13	the	the	DET
ajrhss-2280	144	14	company	company	NOUN
ajrhss-2280	144	15	's	's	PART
ajrhss-2280	144	16	financial	financial	ADJ
ajrhss-2280	144	17	performance	performance	NOUN
ajrhss-2280	144	18	.	.	PUNCT
ajrhss-2280	145	1	companies	company	NOUN
ajrhss-2280	145	2	must	must	AUX
ajrhss-2280	145	3	focus	focus	VERB
ajrhss-2280	145	4	on	on	ADP
ajrhss-2280	145	5	the	the	DET
ajrhss-2280	145	6	value	value	NOUN
ajrhss-2280	145	7	of	of	ADP
ajrhss-2280	145	8	their	their	PRON
ajrhss-2280	145	9	shares	share	NOUN
ajrhss-2280	145	10	.	.	PUNCT
ajrhss-2280	146	1	financial	financial	ADJ
ajrhss-2280	146	2	management	management	NOUN
ajrhss-2280	146	3	is	be	AUX
ajrhss-2280	146	4	based	base	VERB
ajrhss-2280	146	5	on	on	ADP
ajrhss-2280	146	6	the	the	DET
ajrhss-2280	146	7	principle	principle	NOUN
ajrhss-2280	146	8	that	that	SCONJ
ajrhss-2280	146	9	increasing	increase	VERB
ajrhss-2280	146	10	the	the	DET
ajrhss-2280	146	11	company	company	NOUN
ajrhss-2280	146	12	's	's	PART
ajrhss-2280	146	13	value	value	NOUN
ajrhss-2280	146	14	should	should	AUX
ajrhss-2280	146	15	take	take	VERB
ajrhss-2280	146	16	precedence	precedence	NOUN
ajrhss-2280	146	17	over	over	ADP
ajrhss-2280	146	18	other	other	ADJ
ajrhss-2280	146	19	goals	goal	NOUN
ajrhss-2280	146	20	.	.	PUNCT
ajrhss-2280	147	1	all	all	DET
ajrhss-2280	147	2	companies	company	NOUN
ajrhss-2280	147	3	with	with	ADP
ajrhss-2280	147	4	shareholders	shareholder	NOUN
ajrhss-2280	147	5	prioritize	prioritize	VERB
ajrhss-2280	147	6	the	the	DET
ajrhss-2280	147	7	value	value	NOUN
ajrhss-2280	147	8	and	and	CCONJ
ajrhss-2280	147	9	return	return	NOUN
ajrhss-2280	147	10	of	of	ADP
ajrhss-2280	147	11	the	the	DET
ajrhss-2280	147	12	shares	share	NOUN
ajrhss-2280	147	13	(	(	PUNCT
ajrhss-2280	147	14	mohamed	mohamed	ADJ
ajrhss-2280	147	15	,	,	PUNCT
ajrhss-2280	147	16	2017	2017	NUM
ajrhss-2280	147	17	:	:	PUNCT
ajrhss-2280	147	18	396	396	NUM
ajrhss-2280	147	19	-	-	SYM
ajrhss-2280	147	20	397	397	NUM
ajrhss-2280	147	21	)	)	PUNCT
ajrhss-2280	147	22	.	.	PUNCT
ajrhss-2280	148	1	companies	company	NOUN
ajrhss-2280	148	2	aim	aim	VERB
ajrhss-2280	148	3	to	to	PART
ajrhss-2280	148	4	enhance	enhance	VERB
ajrhss-2280	148	5	their	their	PRON
ajrhss-2280	148	6	value	value	NOUN
ajrhss-2280	148	7	by	by	ADP
ajrhss-2280	148	8	increasing	increase	VERB
ajrhss-2280	148	9	their	their	PRON
ajrhss-2280	148	10	market	market	NOUN
ajrhss-2280	148	11	share	share	NOUN
ajrhss-2280	148	12	,	,	PUNCT
ajrhss-2280	148	13	which	which	PRON
ajrhss-2280	148	14	is	be	AUX
ajrhss-2280	148	15	the	the	DET
ajrhss-2280	148	16	value	value	NOUN
ajrhss-2280	148	17	of	of	ADP
ajrhss-2280	148	18	the	the	DET
ajrhss-2280	148	19	shares	share	NOUN
ajrhss-2280	148	20	they	they	PRON
ajrhss-2280	148	21	own	own	VERB
ajrhss-2280	148	22	in	in	ADP
ajrhss-2280	148	23	the	the	DET
ajrhss-2280	148	24	capital	capital	NOUN
ajrhss-2280	148	25	markets	market	NOUN
ajrhss-2280	148	26	.	.	PUNCT
ajrhss-2280	149	1	this	this	DET
ajrhss-2280	149	2	increase	increase	NOUN
ajrhss-2280	149	3	in	in	ADP
ajrhss-2280	149	4	value	value	NOUN
ajrhss-2280	149	5	not	not	PART
ajrhss-2280	149	6	only	only	ADV
ajrhss-2280	149	7	benefits	benefit	VERB
ajrhss-2280	149	8	the	the	DET
ajrhss-2280	149	9	shareholders	shareholder	NOUN
ajrhss-2280	149	10	but	but	CCONJ
ajrhss-2280	149	11	also	also	ADV
ajrhss-2280	149	12	impacts	impact	VERB
ajrhss-2280	149	13	other	other	ADJ
ajrhss-2280	149	14	stakeholders	stakeholder	NOUN
ajrhss-2280	149	15	such	such	ADJ
ajrhss-2280	149	16	as	as	ADP
ajrhss-2280	149	17	investors	investor	NOUN
ajrhss-2280	149	18	,	,	PUNCT
ajrhss-2280	149	19	lenders	lender	NOUN
ajrhss-2280	149	20	,	,	PUNCT
ajrhss-2280	149	21	creditors	creditor	NOUN
ajrhss-2280	149	22	,	,	PUNCT
ajrhss-2280	149	23	and	and	CCONJ
ajrhss-2280	149	24	government	government	NOUN
ajrhss-2280	149	25	agencies	agency	NOUN
ajrhss-2280	149	26	.	.	PUNCT
ajrhss-2280	150	1	the	the	DET
ajrhss-2280	150	2	management	management	NOUN
ajrhss-2280	150	3	of	of	ADP
ajrhss-2280	150	4	companies	company	NOUN
ajrhss-2280	150	5	demonstrates	demonstrate	VERB
ajrhss-2280	150	6	their	their	PRON
ajrhss-2280	150	7	value	value	NOUN
ajrhss-2280	150	8	through	through	ADP
ajrhss-2280	150	9	the	the	DET
ajrhss-2280	150	10	shareholders	shareholder	NOUN
ajrhss-2280	150	11	and	and	CCONJ
ajrhss-2280	150	12	shares	share	NOUN
ajrhss-2280	150	13	they	they	PRON
ajrhss-2280	150	14	own	own	VERB
ajrhss-2280	150	15	in	in	ADP
ajrhss-2280	150	16	those	those	DET
ajrhss-2280	150	17	companies	company	NOUN
ajrhss-2280	150	18	(	(	PUNCT
ajrhss-2280	150	19	teller	teller	NOUN
ajrhss-2280	150	20	,	,	PUNCT
ajrhss-2280	150	21	2023	2023	NUM
ajrhss-2280	150	22	:	:	PUNCT
ajrhss-2280	150	23	48	48	NUM
ajrhss-2280	150	24	)	)	PUNCT
ajrhss-2280	150	25	.	.	PUNCT
ajrhss-2280	151	1	eighth	eighth	ADV
ajrhss-2280	151	2	:	:	PUNCT
ajrhss-2280	151	3	the	the	DET
ajrhss-2280	151	4	importance	importance	NOUN
ajrhss-2280	151	5	of	of	ADP
ajrhss-2280	151	6	the	the	DET
ajrhss-2280	151	7	company	company	NOUN
ajrhss-2280	151	8	’s	’s	PART
ajrhss-2280	151	9	value	value	NOUN
ajrhss-2280	151	10	the	the	DET
ajrhss-2280	151	11	value	value	NOUN
ajrhss-2280	151	12	of	of	ADP
ajrhss-2280	151	13	a	a	DET
ajrhss-2280	151	14	company	company	NOUN
ajrhss-2280	151	15	is	be	AUX
ajrhss-2280	151	16	a	a	DET
ajrhss-2280	151	17	crucial	crucial	ADJ
ajrhss-2280	151	18	topic	topic	NOUN
ajrhss-2280	151	19	due	due	ADP
ajrhss-2280	151	20	to	to	ADP
ajrhss-2280	151	21	its	its	PRON
ajrhss-2280	151	22	impacts	impact	NOUN
ajrhss-2280	151	23	on	on	ADP
ajrhss-2280	151	24	the	the	DET
ajrhss-2280	151	25	entities	entity	NOUN
ajrhss-2280	151	26	associated	associate	VERB
ajrhss-2280	151	27	with	with	ADP
ajrhss-2280	151	28	the	the	DET
ajrhss-2280	151	29	company	company	NOUN
ajrhss-2280	151	30	,	,	PUNCT
ajrhss-2280	151	31	directly	directly	ADV
ajrhss-2280	151	32	or	or	CCONJ
ajrhss-2280	151	33	indirectly	indirectly	ADV
ajrhss-2280	151	34	.	.	PUNCT
ajrhss-2280	152	1	these	these	DET
ajrhss-2280	152	2	entities	entity	NOUN
ajrhss-2280	152	3	include	include	VERB
ajrhss-2280	152	4	:	:	PUNCT
ajrhss-2280	152	5	(	(	PUNCT
ajrhss-2280	152	6	al	al	PROPN
ajrhss-2280	152	7	-	-	PUNCT
ajrhss-2280	152	8	khafaji	khafaji	PROPN
ajrhss-2280	152	9	and	and	CCONJ
ajrhss-2280	152	10	wahab	wahab	PROPN
ajrhss-2280	152	11	,	,	PUNCT
ajrhss-2280	152	12	2021	2021	NUM
ajrhss-2280	152	13	:	:	PUNCT
ajrhss-2280	152	14	231	231	NUM
ajrhss-2280	152	15	-	-	SYM
ajrhss-2280	152	16	232	232	NUM
ajrhss-2280	152	17	)	)	PUNCT
ajrhss-2280	152	18	,	,	PUNCT
ajrhss-2280	152	19	(	(	PUNCT
ajrhss-2280	152	20	al	al	PROPN
ajrhss-2280	152	21	-	-	PUNCT
ajrhss-2280	152	22	baghdadi	baghdadi	PROPN
ajrhss-2280	152	23	and	and	CCONJ
ajrhss-2280	152	24	al	al	PROPN
ajrhss-2280	152	25	-	-	PUNCT
ajrhss-2280	152	26	hindawi	hindawi	ADJ
ajrhss-2280	152	27	,	,	PUNCT
ajrhss-2280	152	28	2022	2022	NUM
ajrhss-2280	152	29	:	:	PUNCT
ajrhss-2280	152	30	589	589	NUM
ajrhss-2280	152	31	)	)	PUNCT
ajrhss-2280	152	32	1	1	NUM
ajrhss-2280	152	33	.company	.company	DET
ajrhss-2280	152	34	management	management	NOUN
ajrhss-2280	152	35	:	:	PUNCT
ajrhss-2280	152	36	determining	determine	VERB
ajrhss-2280	152	37	the	the	DET
ajrhss-2280	152	38	company	company	NOUN
ajrhss-2280	152	39	’s	’s	PART
ajrhss-2280	152	40	value	value	NOUN
ajrhss-2280	152	41	significantly	significantly	ADV
ajrhss-2280	152	42	influences	influence	VERB
ajrhss-2280	152	43	the	the	DET
ajrhss-2280	152	44	quality	quality	NOUN
ajrhss-2280	152	45	and	and	CCONJ
ajrhss-2280	152	46	magnitude	magnitude	NOUN
ajrhss-2280	152	47	of	of	ADP
ajrhss-2280	152	48	decisions	decision	NOUN
ajrhss-2280	152	49	made	make	VERB
ajrhss-2280	152	50	by	by	ADP
ajrhss-2280	152	51	the	the	DET
ajrhss-2280	152	52	management	management	NOUN
ajrhss-2280	152	53	.	.	PUNCT
ajrhss-2280	153	1	maximizing	maximize	VERB
ajrhss-2280	153	2	the	the	DET
ajrhss-2280	153	3	company	company	NOUN
ajrhss-2280	153	4	’s	’s	PART
ajrhss-2280	153	5	value	value	NOUN
ajrhss-2280	153	6	is	be	AUX
ajrhss-2280	153	7	essential	essential	ADJ
ajrhss-2280	153	8	for	for	ADP
ajrhss-2280	153	9	its	its	PRON
ajrhss-2280	153	10	competition	competition	NOUN
ajrhss-2280	153	11	with	with	ADP
ajrhss-2280	153	12	peer	peer	NOUN
ajrhss-2280	153	13	companies	company	NOUN
ajrhss-2280	153	14	.	.	PUNCT
ajrhss-2280	154	1	a	a	DET
ajrhss-2280	154	2	decrease	decrease	NOUN
ajrhss-2280	154	3	in	in	ADP
ajrhss-2280	154	4	value	value	NOUN
ajrhss-2280	154	5	poses	pose	VERB
ajrhss-2280	154	6	a	a	DET
ajrhss-2280	154	7	significant	significant	ADJ
ajrhss-2280	154	8	risk	risk	NOUN
ajrhss-2280	154	9	,	,	PUNCT
ajrhss-2280	154	10	serving	serve	VERB
ajrhss-2280	154	11	as	as	ADP
ajrhss-2280	154	12	a	a	DET
ajrhss-2280	154	13	deterrent	deterrent	NOUN
ajrhss-2280	154	14	american	american	ADJ
ajrhss-2280	154	15	journal	journal	PROPN
ajrhss-2280	154	16	of	of	ADP
ajrhss-2280	154	17	research	research	NOUN
ajrhss-2280	154	18	in	in	ADP
ajrhss-2280	154	19	humanities	humanity	NOUN
ajrhss-2280	154	20	and	and	CCONJ
ajrhss-2280	154	21	social	social	ADJ
ajrhss-2280	154	22	sciences	science	NOUN
ajrhss-2280	154	23	volume	volume	NOUN
ajrhss-2280	154	24	26	26	NUM
ajrhss-2280	154	25	july	july	PROPN
ajrhss-2280	154	26	2024	2024	NUM
ajrhss-2280	154	27	p	p	NOUN
ajrhss-2280	154	28	a	a	DET
ajrhss-2280	154	29	g	g	NOUN
ajrhss-2280	154	30	e	e	NOUN
ajrhss-2280	154	31	|	|	ADV
ajrhss-2280	154	32	66	66	NUM
ajrhss-2280	154	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	154	34	for	for	ADP
ajrhss-2280	154	35	investing	invest	VERB
ajrhss-2280	154	36	in	in	ADP
ajrhss-2280	154	37	its	its	PRON
ajrhss-2280	154	38	shares	share	NOUN
ajrhss-2280	154	39	and	and	CCONJ
ajrhss-2280	154	40	indicating	indicate	VERB
ajrhss-2280	154	41	a	a	DET
ajrhss-2280	154	42	decline	decline	NOUN
ajrhss-2280	154	43	in	in	ADP
ajrhss-2280	154	44	profitability	profitability	NOUN
ajrhss-2280	154	45	and	and	CCONJ
ajrhss-2280	154	46	trading	trading	NOUN
ajrhss-2280	154	47	activity	activity	NOUN
ajrhss-2280	154	48	in	in	ADP
ajrhss-2280	154	49	financial	financial	ADJ
ajrhss-2280	154	50	markets	market	NOUN
ajrhss-2280	154	51	.	.	PUNCT
ajrhss-2280	155	1	2	2	NUM
ajrhss-2280	155	2	.investors	.investor	NOUN
ajrhss-2280	155	3	:	:	PUNCT
ajrhss-2280	155	4	investors	investor	NOUN
ajrhss-2280	155	5	focus	focus	VERB
ajrhss-2280	155	6	on	on	ADP
ajrhss-2280	155	7	the	the	DET
ajrhss-2280	155	8	company	company	NOUN
ajrhss-2280	155	9	’s	’s	PART
ajrhss-2280	155	10	profitability	profitability	NOUN
ajrhss-2280	155	11	,	,	PUNCT
ajrhss-2280	155	12	financial	financial	ADJ
ajrhss-2280	155	13	position	position	NOUN
ajrhss-2280	155	14	,	,	PUNCT
ajrhss-2280	155	15	sources	source	NOUN
ajrhss-2280	155	16	of	of	ADP
ajrhss-2280	155	17	financing	financing	NOUN
ajrhss-2280	155	18	,	,	PUNCT
ajrhss-2280	155	19	and	and	CCONJ
ajrhss-2280	155	20	dividend	dividend	NOUN
ajrhss-2280	155	21	offerings	offering	NOUN
ajrhss-2280	155	22	.	.	PUNCT
ajrhss-2280	156	1	maximizing	maximize	VERB
ajrhss-2280	156	2	value	value	NOUN
ajrhss-2280	156	3	benefits	benefit	NOUN
ajrhss-2280	156	4	investors	investor	NOUN
ajrhss-2280	156	5	,	,	PUNCT
ajrhss-2280	156	6	while	while	SCONJ
ajrhss-2280	156	7	a	a	DET
ajrhss-2280	156	8	decrease	decrease	NOUN
ajrhss-2280	156	9	negatively	negatively	ADV
ajrhss-2280	156	10	impacts	impact	VERB
ajrhss-2280	156	11	their	their	PRON
ajrhss-2280	156	12	returns	return	NOUN
ajrhss-2280	156	13	.	.	PUNCT
ajrhss-2280	157	1	3	3	NUM
ajrhss-2280	157	2	.lenders	.lender	NOUN
ajrhss-2280	157	3	:	:	PUNCT
ajrhss-2280	157	4	the	the	DET
ajrhss-2280	157	5	value	value	NOUN
ajrhss-2280	157	6	of	of	ADP
ajrhss-2280	157	7	a	a	DET
ajrhss-2280	157	8	company	company	NOUN
ajrhss-2280	157	9	is	be	AUX
ajrhss-2280	157	10	largely	largely	ADV
ajrhss-2280	157	11	represented	represent	VERB
ajrhss-2280	157	12	by	by	ADP
ajrhss-2280	157	13	its	its	PRON
ajrhss-2280	157	14	assets	asset	NOUN
ajrhss-2280	157	15	.	.	PUNCT
ajrhss-2280	158	1	as	as	ADP
ajrhss-2280	158	2	asset	asset	NOUN
ajrhss-2280	158	3	value	value	NOUN
ajrhss-2280	158	4	increases	increase	NOUN
ajrhss-2280	158	5	,	,	PUNCT
ajrhss-2280	158	6	lenders	lender	NOUN
ajrhss-2280	158	7	have	have	VERB
ajrhss-2280	158	8	greater	great	ADJ
ajrhss-2280	158	9	confidence	confidence	NOUN
ajrhss-2280	158	10	in	in	ADP
ajrhss-2280	158	11	recovering	recover	VERB
ajrhss-2280	158	12	their	their	PRON
ajrhss-2280	158	13	money	money	NOUN
ajrhss-2280	158	14	and	and	CCONJ
ajrhss-2280	158	15	the	the	DET
ajrhss-2280	158	16	interest	interest	NOUN
ajrhss-2280	158	17	on	on	ADP
ajrhss-2280	158	18	it	it	PRON
ajrhss-2280	158	19	.	.	PUNCT
ajrhss-2280	159	1	4	4	NUM
ajrhss-2280	159	2	.government	.government	NOUN
ajrhss-2280	159	3	agencies	agency	NOUN
ajrhss-2280	159	4	:	:	PUNCT
ajrhss-2280	159	5	increased	increase	VERB
ajrhss-2280	159	6	company	company	NOUN
ajrhss-2280	159	7	value	value	NOUN
ajrhss-2280	159	8	contributes	contribute	VERB
ajrhss-2280	159	9	to	to	ADP
ajrhss-2280	159	10	development	development	NOUN
ajrhss-2280	159	11	,	,	PUNCT
ajrhss-2280	159	12	prosperity	prosperity	NOUN
ajrhss-2280	159	13	,	,	PUNCT
ajrhss-2280	159	14	and	and	CCONJ
ajrhss-2280	159	15	economic	economic	ADJ
ajrhss-2280	159	16	growth	growth	NOUN
ajrhss-2280	159	17	,	,	PUNCT
ajrhss-2280	159	18	leading	lead	VERB
ajrhss-2280	159	19	to	to	ADP
ajrhss-2280	159	20	higher	high	ADJ
ajrhss-2280	159	21	taxes	taxis	NOUN
ajrhss-2280	159	22	and	and	CCONJ
ajrhss-2280	159	23	overall	overall	ADJ
ajrhss-2280	159	24	economic	economic	ADJ
ajrhss-2280	159	25	improvement	improvement	NOUN
ajrhss-2280	159	26	.	.	PUNCT
ajrhss-2280	160	1	ninth	ninth	ADJ
ajrhss-2280	160	2	:	:	PUNCT
ajrhss-2280	160	3	company	company	NOUN
ajrhss-2280	160	4	value	value	NOUN
ajrhss-2280	160	5	objectives	objective	VERB
ajrhss-2280	160	6	the	the	DET
ajrhss-2280	160	7	company	company	NOUN
ajrhss-2280	160	8	's	's	PART
ajrhss-2280	160	9	primary	primary	ADJ
ajrhss-2280	160	10	goal	goal	NOUN
ajrhss-2280	160	11	is	be	AUX
ajrhss-2280	160	12	to	to	PART
ajrhss-2280	160	13	maximize	maximize	VERB
ajrhss-2280	160	14	profits	profit	NOUN
ajrhss-2280	160	15	,	,	PUNCT
ajrhss-2280	160	16	with	with	ADP
ajrhss-2280	160	17	increasing	increase	VERB
ajrhss-2280	160	18	value	value	NOUN
ajrhss-2280	160	19	being	be	AUX
ajrhss-2280	160	20	an	an	DET
ajrhss-2280	160	21	important	important	ADJ
ajrhss-2280	160	22	objective	objective	NOUN
ajrhss-2280	160	23	as	as	SCONJ
ajrhss-2280	160	24	it	it	PRON
ajrhss-2280	160	25	reflects	reflect	VERB
ajrhss-2280	160	26	the	the	DET
ajrhss-2280	160	27	company	company	NOUN
ajrhss-2280	160	28	's	's	PART
ajrhss-2280	160	29	ability	ability	NOUN
ajrhss-2280	160	30	to	to	PART
ajrhss-2280	160	31	benefit	benefit	VERB
ajrhss-2280	160	32	its	its	PRON
ajrhss-2280	160	33	shareholders	shareholder	NOUN
ajrhss-2280	160	34	.	.	PUNCT
ajrhss-2280	161	1	this	this	DET
ajrhss-2280	161	2	objective	objective	NOUN
ajrhss-2280	161	3	is	be	AUX
ajrhss-2280	161	4	divided	divide	VERB
ajrhss-2280	161	5	into	into	ADP
ajrhss-2280	161	6	shortand	shortand	NOUN
ajrhss-2280	161	7	long	long	ADJ
ajrhss-2280	161	8	-	-	PUNCT
ajrhss-2280	161	9	term	term	NOUN
ajrhss-2280	161	10	components	component	NOUN
ajrhss-2280	161	11	:	:	PUNCT
ajrhss-2280	161	12	1	1	NUM
ajrhss-2280	161	13	.short	.short	NOUN
ajrhss-2280	161	14	-	-	PUNCT
ajrhss-2280	161	15	term	term	NOUN
ajrhss-2280	161	16	goal	goal	NOUN
ajrhss-2280	161	17	:	:	PUNCT
ajrhss-2280	161	18	maximizing	maximize	VERB
ajrhss-2280	161	19	profits	profit	NOUN
ajrhss-2280	161	20	using	use	VERB
ajrhss-2280	161	21	existing	exist	VERB
ajrhss-2280	161	22	resources	resource	NOUN
ajrhss-2280	161	23	.	.	PUNCT
ajrhss-2280	162	1	2	2	X
ajrhss-2280	162	2	.	.	X
ajrhss-2280	162	3	long	long	ADJ
ajrhss-2280	162	4	-	-	PUNCT
ajrhss-2280	162	5	term	term	NOUN
ajrhss-2280	162	6	goal	goal	NOUN
ajrhss-2280	162	7	:	:	PUNCT
ajrhss-2280	162	8	increasing	increase	VERB
ajrhss-2280	162	9	the	the	DET
ajrhss-2280	162	10	company	company	NOUN
ajrhss-2280	162	11	’s	’s	PART
ajrhss-2280	162	12	value	value	NOUN
ajrhss-2280	162	13	to	to	PART
ajrhss-2280	162	14	enhance	enhance	VERB
ajrhss-2280	162	15	shareholders	shareholder	NOUN
ajrhss-2280	162	16	’	'	PUNCT
ajrhss-2280	162	17	wealth	wealth	NOUN
ajrhss-2280	162	18	(	(	PUNCT
ajrhss-2280	162	19	artini	artini	NOUN
ajrhss-2280	162	20	&	&	CCONJ
ajrhss-2280	162	21	suardana.2021:96	suardana.2021:96	PROPN
ajrhss-2280	162	22	)	)	PUNCT
ajrhss-2280	162	23	.	.	PUNCT
ajrhss-2280	163	1	tenth	tenth	ADV
ajrhss-2280	163	2	:	:	PUNCT
ajrhss-2280	163	3	factors	factor	NOUN
ajrhss-2280	163	4	affecting	affect	VERB
ajrhss-2280	163	5	company	company	NOUN
ajrhss-2280	163	6	value	value	NOUN
ajrhss-2280	163	7	:	:	PUNCT
ajrhss-2280	163	8	several	several	ADJ
ajrhss-2280	163	9	key	key	ADJ
ajrhss-2280	163	10	factors	factor	NOUN
ajrhss-2280	163	11	influence	influence	VERB
ajrhss-2280	163	12	a	a	DET
ajrhss-2280	163	13	company	company	NOUN
ajrhss-2280	163	14	's	's	PART
ajrhss-2280	163	15	value	value	NOUN
ajrhss-2280	163	16	,	,	PUNCT
ajrhss-2280	163	17	including	include	VERB
ajrhss-2280	163	18	:	:	PUNCT
ajrhss-2280	163	19	1	1	NUM
ajrhss-2280	163	20	.profitability	.profitability	NOUN
ajrhss-2280	163	21	:	:	PUNCT
ajrhss-2280	163	22	this	this	PRON
ajrhss-2280	163	23	measures	measure	VERB
ajrhss-2280	163	24	the	the	DET
ajrhss-2280	163	25	company	company	NOUN
ajrhss-2280	163	26	's	's	PART
ajrhss-2280	163	27	ability	ability	NOUN
ajrhss-2280	163	28	to	to	PART
ajrhss-2280	163	29	generate	generate	VERB
ajrhss-2280	163	30	profits	profit	NOUN
ajrhss-2280	163	31	through	through	ADP
ajrhss-2280	163	32	property	property	NOUN
ajrhss-2280	163	33	rights	right	NOUN
ajrhss-2280	163	34	,	,	PUNCT
ajrhss-2280	163	35	sales	sale	NOUN
ajrhss-2280	163	36	,	,	PUNCT
ajrhss-2280	163	37	and	and	CCONJ
ajrhss-2280	163	38	total	total	ADJ
ajrhss-2280	163	39	assets	asset	NOUN
ajrhss-2280	163	40	.	.	PUNCT
ajrhss-2280	164	1	higher	high	ADJ
ajrhss-2280	164	2	profits	profit	NOUN
ajrhss-2280	164	3	indicate	indicate	VERB
ajrhss-2280	164	4	better	well	ADJ
ajrhss-2280	164	5	financial	financial	ADJ
ajrhss-2280	164	6	performance	performance	NOUN
ajrhss-2280	164	7	and	and	CCONJ
ajrhss-2280	164	8	can	can	AUX
ajrhss-2280	164	9	attract	attract	VERB
ajrhss-2280	164	10	investors	investor	NOUN
ajrhss-2280	164	11	,	,	PUNCT
ajrhss-2280	164	12	ultimately	ultimately	ADV
ajrhss-2280	164	13	increasing	increase	VERB
ajrhss-2280	164	14	the	the	DET
ajrhss-2280	164	15	company	company	NOUN
ajrhss-2280	164	16	's	's	PART
ajrhss-2280	164	17	value	value	NOUN
ajrhss-2280	164	18	.	.	PUNCT
ajrhss-2280	165	1	(	(	PUNCT
ajrhss-2280	165	2	wiyanto.et	wiyanto.et	NUM
ajrhss-2280	165	3	al.2012:554	al.2012:554	NOUN
ajrhss-2280	165	4	)	)	PUNCT
ajrhss-2280	165	5	2	2	NUM
ajrhss-2280	165	6	.liquidity	.liquidity	NOUN
ajrhss-2280	165	7	:	:	PUNCT
ajrhss-2280	165	8	this	this	DET
ajrhss-2280	165	9	ratio	ratio	NOUN
ajrhss-2280	165	10	assesses	assess	VERB
ajrhss-2280	165	11	the	the	DET
ajrhss-2280	165	12	company	company	NOUN
ajrhss-2280	165	13	's	's	PART
ajrhss-2280	165	14	ability	ability	NOUN
ajrhss-2280	165	15	to	to	PART
ajrhss-2280	165	16	meet	meet	VERB
ajrhss-2280	165	17	its	its	PRON
ajrhss-2280	165	18	short	short	ADJ
ajrhss-2280	165	19	-	-	PUNCT
ajrhss-2280	165	20	term	term	NOUN
ajrhss-2280	165	21	obligations	obligation	NOUN
ajrhss-2280	165	22	.	.	PUNCT
ajrhss-2280	166	1	high	high	ADJ
ajrhss-2280	166	2	liquidity	liquidity	NOUN
ajrhss-2280	166	3	signals	signal	NOUN
ajrhss-2280	166	4	that	that	SCONJ
ajrhss-2280	166	5	the	the	DET
ajrhss-2280	166	6	company	company	NOUN
ajrhss-2280	166	7	can	can	AUX
ajrhss-2280	166	8	pay	pay	VERB
ajrhss-2280	166	9	off	off	ADP
ajrhss-2280	166	10	short	short	ADJ
ajrhss-2280	166	11	-	-	PUNCT
ajrhss-2280	166	12	term	term	NOUN
ajrhss-2280	166	13	debts	debt	NOUN
ajrhss-2280	166	14	,	,	PUNCT
ajrhss-2280	166	15	which	which	PRON
ajrhss-2280	166	16	can	can	AUX
ajrhss-2280	166	17	boost	boost	VERB
ajrhss-2280	166	18	its	its	PRON
ajrhss-2280	166	19	value	value	NOUN
ajrhss-2280	166	20	in	in	ADP
ajrhss-2280	166	21	the	the	DET
ajrhss-2280	166	22	stock	stock	NOUN
ajrhss-2280	166	23	market	market	NOUN
ajrhss-2280	166	24	.	.	PUNCT
ajrhss-2280	167	1	(	(	PUNCT
ajrhss-2280	167	2	r.	r.	PROPN
ajrhss-2280	167	3	reschiw	reschiw	PROPN
ajrhss-2280	167	4	ati.et	ati.et	PROPN
ajrhss-2280	167	5	al.2019:327	al.2019:327	PROPN
ajrhss-2280	167	6	)	)	PUNCT
ajrhss-2280	167	7	3	3	NUM
ajrhss-2280	167	8	.company	.company	DET
ajrhss-2280	167	9	size	size	NOUN
ajrhss-2280	167	10	:	:	PUNCT
ajrhss-2280	167	11	the	the	DET
ajrhss-2280	167	12	company	company	NOUN
ajrhss-2280	167	13	's	's	PART
ajrhss-2280	167	14	size	size	NOUN
ajrhss-2280	167	15	,	,	PUNCT
ajrhss-2280	167	16	determined	determine	VERB
ajrhss-2280	167	17	by	by	ADP
ajrhss-2280	167	18	assets	asset	NOUN
ajrhss-2280	167	19	,	,	PUNCT
ajrhss-2280	167	20	sales	sale	NOUN
ajrhss-2280	167	21	,	,	PUNCT
ajrhss-2280	167	22	profits	profit	NOUN
ajrhss-2280	167	23	,	,	PUNCT
ajrhss-2280	167	24	tax	tax	NOUN
ajrhss-2280	167	25	burden	burden	NOUN
ajrhss-2280	167	26	,	,	PUNCT
ajrhss-2280	167	27	and	and	CCONJ
ajrhss-2280	167	28	capital	capital	NOUN
ajrhss-2280	167	29	,	,	PUNCT
ajrhss-2280	167	30	influences	influence	VERB
ajrhss-2280	167	31	its	its	PRON
ajrhss-2280	167	32	ability	ability	NOUN
ajrhss-2280	167	33	to	to	PART
ajrhss-2280	167	34	obtain	obtain	VERB
ajrhss-2280	167	35	internal	internal	ADJ
ajrhss-2280	167	36	and	and	CCONJ
ajrhss-2280	167	37	external	external	ADJ
ajrhss-2280	167	38	financing	financing	NOUN
ajrhss-2280	167	39	(	(	PUNCT
ajrhss-2280	167	40	utami	utami	PROPN
ajrhss-2280	167	41	&	&	CCONJ
ajrhss-2280	167	42	hasan	hasan	PROPN
ajrhss-2280	167	43	2021	2021	NUM
ajrhss-2280	167	44	:	:	PUNCT
ajrhss-2280	167	45	1250	1250	NUM
ajrhss-2280	167	46	)	)	PUNCT
ajrhss-2280	167	47	.	.	PUNCT
ajrhss-2280	168	1	larger	large	ADJ
ajrhss-2280	168	2	companies	company	NOUN
ajrhss-2280	168	3	tend	tend	VERB
ajrhss-2280	168	4	to	to	PART
ajrhss-2280	168	5	witness	witness	VERB
ajrhss-2280	168	6	growth	growth	NOUN
ajrhss-2280	168	7	and	and	CCONJ
ajrhss-2280	168	8	prosperity	prosperity	NOUN
ajrhss-2280	168	9	,	,	PUNCT
ajrhss-2280	168	10	increasing	increase	VERB
ajrhss-2280	168	11	their	their	PRON
ajrhss-2280	168	12	value	value	NOUN
ajrhss-2280	168	13	0	0	NUM
ajrhss-2280	168	14	(	(	PUNCT
ajrhss-2280	168	15	hirdinis	hirdinis	X
ajrhss-2280	168	16	m.2019	m.2019	NUM
ajrhss-2280	168	17	:	:	PUNCT
ajrhss-2280	168	18	177	177	NUM
ajrhss-2280	168	19	)	)	PUNCT
ajrhss-2280	168	20	4	4	NUM
ajrhss-2280	168	21	.capital	.capital	ADJ
ajrhss-2280	168	22	structure	structure	NOUN
ajrhss-2280	168	23	:	:	PUNCT
ajrhss-2280	168	24	the	the	DET
ajrhss-2280	168	25	way	way	NOUN
ajrhss-2280	168	26	a	a	DET
ajrhss-2280	168	27	company	company	NOUN
ajrhss-2280	168	28	's	's	PART
ajrhss-2280	168	29	capital	capital	NOUN
ajrhss-2280	168	30	is	be	AUX
ajrhss-2280	168	31	structured	structure	VERB
ajrhss-2280	168	32	affects	affect	VERB
ajrhss-2280	168	33	its	its	PRON
ajrhss-2280	168	34	value	value	NOUN
ajrhss-2280	168	35	.	.	PUNCT
ajrhss-2280	169	1	a	a	DET
ajrhss-2280	169	2	fully	fully	ADV
ajrhss-2280	169	3	owned	own	VERB
ajrhss-2280	169	4	capital	capital	NOUN
ajrhss-2280	169	5	strengthens	strengthen	VERB
ajrhss-2280	169	6	the	the	DET
ajrhss-2280	169	7	company	company	NOUN
ajrhss-2280	169	8	,	,	PUNCT
ajrhss-2280	169	9	while	while	SCONJ
ajrhss-2280	169	10	borrowed	borrow	VERB
ajrhss-2280	169	11	capital	capital	NOUN
ajrhss-2280	169	12	weakens	weaken	VERB
ajrhss-2280	169	13	its	its	PRON
ajrhss-2280	169	14	financial	financial	ADJ
ajrhss-2280	169	15	capacity	capacity	NOUN
ajrhss-2280	169	16	and	and	CCONJ
ajrhss-2280	169	17	value	value	NOUN
ajrhss-2280	169	18	.	.	PUNCT
ajrhss-2280	170	1	(	(	PUNCT
ajrhss-2280	170	2	tamimi	tamimi	NOUN
ajrhss-2280	170	3	and	and	CCONJ
ajrhss-2280	170	4	hasnawi	hasnawi	VERB
ajrhss-2280	170	5	,	,	PUNCT
ajrhss-2280	170	6	2020	2020	NUM
ajrhss-2280	170	7	:	:	PUNCT
ajrhss-2280	170	8	198	198	NUM
ajrhss-2280	170	9	)	)	PUNCT
ajrhss-2280	170	10	5	5	NUM
ajrhss-2280	170	11	.modern	.modern	NOUN
ajrhss-2280	170	12	technology	technology	NOUN
ajrhss-2280	170	13	:	:	PUNCT
ajrhss-2280	170	14	companies	company	NOUN
ajrhss-2280	170	15	with	with	ADP
ajrhss-2280	170	16	advanced	advanced	ADJ
ajrhss-2280	170	17	technology	technology	NOUN
ajrhss-2280	170	18	tend	tend	VERB
ajrhss-2280	170	19	to	to	PART
ajrhss-2280	170	20	have	have	VERB
ajrhss-2280	170	21	higher	high	ADJ
ajrhss-2280	170	22	market	market	NOUN
ajrhss-2280	170	23	value	value	NOUN
ajrhss-2280	170	24	,	,	PUNCT
ajrhss-2280	170	25	as	as	SCONJ
ajrhss-2280	170	26	it	it	PRON
ajrhss-2280	170	27	provides	provide	VERB
ajrhss-2280	170	28	a	a	DET
ajrhss-2280	170	29	competitive	competitive	ADJ
ajrhss-2280	170	30	advantage	advantage	NOUN
ajrhss-2280	170	31	and	and	CCONJ
ajrhss-2280	170	32	contributes	contribute	VERB
ajrhss-2280	170	33	to	to	PART
ajrhss-2280	170	34	progress	progress	NOUN
ajrhss-2280	170	35	and	and	CCONJ
ajrhss-2280	170	36	prosperity	prosperity	NOUN
ajrhss-2280	170	37	.	.	PUNCT
ajrhss-2280	171	1	(	(	PUNCT
ajrhss-2280	171	2	abdul	abdul	PROPN
ajrhss-2280	171	3	karim	karim	PROPN
ajrhss-2280	171	4	and	and	CCONJ
ajrhss-2280	171	5	jassim	jassim	PROPN
ajrhss-2280	171	6	,	,	PUNCT
ajrhss-2280	171	7	2022	2022	NUM
ajrhss-2280	171	8	:	:	PUNCT
ajrhss-2280	171	9	49	49	NUM
ajrhss-2280	171	10	)	)	PUNCT
ajrhss-2280	171	11	6	6	NUM
ajrhss-2280	171	12	.product	.product	NOUN
ajrhss-2280	171	13	quality	quality	NOUN
ajrhss-2280	171	14	:	:	PUNCT
ajrhss-2280	171	15	the	the	DET
ajrhss-2280	171	16	quality	quality	NOUN
ajrhss-2280	171	17	of	of	ADP
ajrhss-2280	171	18	a	a	DET
ajrhss-2280	171	19	company	company	NOUN
ajrhss-2280	171	20	's	's	PART
ajrhss-2280	171	21	products	product	NOUN
ajrhss-2280	171	22	influences	influence	VERB
ajrhss-2280	171	23	customer	customer	NOUN
ajrhss-2280	171	24	satisfaction	satisfaction	NOUN
ajrhss-2280	171	25	and	and	CCONJ
ajrhss-2280	171	26	sales	sale	NOUN
ajrhss-2280	171	27	volume	volume	NOUN
ajrhss-2280	171	28	,	,	PUNCT
ajrhss-2280	171	29	ultimately	ultimately	ADV
ajrhss-2280	171	30	impacting	impact	VERB
ajrhss-2280	171	31	the	the	DET
ajrhss-2280	171	32	company	company	NOUN
ajrhss-2280	171	33	's	's	PART
ajrhss-2280	171	34	stock	stock	NOUN
ajrhss-2280	171	35	prices	price	NOUN
ajrhss-2280	171	36	and	and	CCONJ
ajrhss-2280	171	37	value	value	NOUN
ajrhss-2280	171	38	.	.	PUNCT
ajrhss-2280	171	39	.	.	PUNCT
ajrhss-2280	172	1	(	(	PUNCT
ajrhss-2280	172	2	al	al	PROPN
ajrhss-2280	172	3	-	-	PUNCT
ajrhss-2280	172	4	khafaji	khafaji	PROPN
ajrhss-2280	172	5	and	and	CCONJ
ajrhss-2280	172	6	wahab	wahab	PROPN
ajrhss-2280	172	7	,	,	PUNCT
ajrhss-2280	172	8	2021	2021	NUM
ajrhss-2280	172	9	:	:	PUNCT
ajrhss-2280	172	10	233	233	NUM
ajrhss-2280	172	11	)	)	PUNCT
ajrhss-2280	172	12	7	7	NUM
ajrhss-2280	172	13	.	.	PUNCT
ajrhss-2280	173	1	political	political	ADJ
ajrhss-2280	173	2	stability	stability	NOUN
ajrhss-2280	173	3	:	:	PUNCT
ajrhss-2280	173	4	political	political	ADJ
ajrhss-2280	173	5	stability	stability	NOUN
ajrhss-2280	173	6	positively	positively	ADV
ajrhss-2280	173	7	impacts	impact	VERB
ajrhss-2280	173	8	a	a	DET
ajrhss-2280	173	9	company	company	NOUN
ajrhss-2280	173	10	's	's	PART
ajrhss-2280	173	11	value	value	NOUN
ajrhss-2280	173	12	.	.	PUNCT
ajrhss-2280	174	1	instability	instability	NOUN
ajrhss-2280	174	2	in	in	ADP
ajrhss-2280	174	3	political	political	ADJ
ajrhss-2280	174	4	conditions	condition	NOUN
ajrhss-2280	174	5	can	can	AUX
ajrhss-2280	174	6	negatively	negatively	ADV
ajrhss-2280	174	7	affect	affect	VERB
ajrhss-2280	174	8	financial	financial	ADJ
ajrhss-2280	174	9	markets	market	NOUN
ajrhss-2280	174	10	and	and	CCONJ
ajrhss-2280	174	11	,	,	PUNCT
ajrhss-2280	174	12	in	in	ADP
ajrhss-2280	174	13	turn	turn	NOUN
ajrhss-2280	174	14	,	,	PUNCT
ajrhss-2280	174	15	the	the	DET
ajrhss-2280	174	16	value	value	NOUN
ajrhss-2280	174	17	of	of	ADP
ajrhss-2280	174	18	a	a	DET
ajrhss-2280	174	19	company	company	NOUN
ajrhss-2280	174	20	.	.	PUNCT
ajrhss-2280	175	1	these	these	DET
ajrhss-2280	175	2	factors	factor	NOUN
ajrhss-2280	175	3	play	play	VERB
ajrhss-2280	175	4	a	a	DET
ajrhss-2280	175	5	vital	vital	ADJ
ajrhss-2280	175	6	role	role	NOUN
ajrhss-2280	175	7	in	in	ADP
ajrhss-2280	175	8	determining	determine	VERB
ajrhss-2280	175	9	a	a	DET
ajrhss-2280	175	10	company	company	NOUN
ajrhss-2280	175	11	's	's	PART
ajrhss-2280	175	12	value	value	NOUN
ajrhss-2280	175	13	.	.	PUNCT
ajrhss-2280	176	1	(	(	PUNCT
ajrhss-2280	176	2	abdul	abdul	PROPN
ajrhss-2280	176	3	karim	karim	PROPN
ajrhss-2280	176	4	and	and	CCONJ
ajrhss-2280	176	5	jassim	jassim	PROPN
ajrhss-2280	176	6	,	,	PUNCT
ajrhss-2280	176	7	2022	2022	NUM
ajrhss-2280	176	8	:	:	PUNCT
ajrhss-2280	176	9	49	49	NUM
ajrhss-2280	176	10	)	)	PUNCT
ajrhss-2280	176	11	.	.	PUNCT
ajrhss-2280	177	1	american	american	PROPN
ajrhss-2280	177	2	journal	journal	PROPN
ajrhss-2280	177	3	of	of	ADP
ajrhss-2280	177	4	research	research	NOUN
ajrhss-2280	177	5	in	in	ADP
ajrhss-2280	177	6	humanities	humanity	NOUN
ajrhss-2280	177	7	and	and	CCONJ
ajrhss-2280	177	8	social	social	ADJ
ajrhss-2280	177	9	sciences	science	NOUN
ajrhss-2280	177	10	volume	volume	NOUN
ajrhss-2280	177	11	26	26	NUM
ajrhss-2280	177	12	july	july	PROPN
ajrhss-2280	177	13	2024	2024	NUM
ajrhss-2280	177	14	p	p	NOUN
ajrhss-2280	177	15	a	a	PRON
ajrhss-2280	177	16	g	g	NOUN
ajrhss-2280	177	17	e	e	NOUN
ajrhss-2280	178	1	|	|	ADV
ajrhss-2280	178	2	67	67	NUM
ajrhss-2280	178	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	178	4	the	the	DET
ajrhss-2280	178	5	third	third	ADJ
ajrhss-2280	178	6	axis	axis	NOUN
ajrhss-2280	178	7	:	:	PUNCT
ajrhss-2280	178	8	the	the	DET
ajrhss-2280	178	9	applied	apply	VERB
ajrhss-2280	178	10	aspect	aspect	NOUN
ajrhss-2280	178	11	this	this	DET
ajrhss-2280	178	12	section	section	NOUN
ajrhss-2280	178	13	focuses	focus	VERB
ajrhss-2280	178	14	on	on	ADP
ajrhss-2280	178	15	the	the	DET
ajrhss-2280	178	16	practical	practical	ADJ
ajrhss-2280	178	17	aspect	aspect	NOUN
ajrhss-2280	178	18	of	of	ADP
ajrhss-2280	178	19	accounting	account	VERB
ajrhss-2280	178	20	conservatism	conservatism	NOUN
ajrhss-2280	178	21	in	in	ADP
ajrhss-2280	178	22	the	the	DET
ajrhss-2280	178	23	research	research	NOUN
ajrhss-2280	178	24	sample	sample	NOUN
ajrhss-2280	178	25	of	of	ADP
ajrhss-2280	178	26	banks	bank	NOUN
ajrhss-2280	178	27	.	.	PUNCT
ajrhss-2280	179	1	it	it	PRON
ajrhss-2280	179	2	aims	aim	VERB
ajrhss-2280	179	3	to	to	PART
ajrhss-2280	179	4	measure	measure	VERB
ajrhss-2280	179	5	the	the	DET
ajrhss-2280	179	6	level	level	NOUN
ajrhss-2280	179	7	of	of	ADP
ajrhss-2280	179	8	accounting	accounting	NOUN
ajrhss-2280	179	9	conservatism	conservatism	NOUN
ajrhss-2280	179	10	practiced	practice	VERB
ajrhss-2280	179	11	by	by	ADP
ajrhss-2280	179	12	each	each	DET
ajrhss-2280	179	13	bank	bank	NOUN
ajrhss-2280	179	14	during	during	ADP
ajrhss-2280	179	15	the	the	DET
ajrhss-2280	179	16	research	research	NOUN
ajrhss-2280	179	17	period	period	NOUN
ajrhss-2280	179	18	and	and	CCONJ
ajrhss-2280	179	19	to	to	PART
ajrhss-2280	179	20	assess	assess	VERB
ajrhss-2280	179	21	the	the	DET
ajrhss-2280	179	22	variation	variation	NOUN
ajrhss-2280	179	23	in	in	ADP
ajrhss-2280	179	24	this	this	DET
ajrhss-2280	179	25	practice	practice	NOUN
ajrhss-2280	179	26	among	among	ADP
ajrhss-2280	179	27	the	the	DET
ajrhss-2280	179	28	banks	bank	NOUN
ajrhss-2280	179	29	in	in	ADP
ajrhss-2280	179	30	the	the	DET
ajrhss-2280	179	31	sample	sample	NOUN
ajrhss-2280	179	32	.	.	PUNCT
ajrhss-2280	180	1	the	the	DET
ajrhss-2280	180	2	ultimate	ultimate	ADJ
ajrhss-2280	180	3	goal	goal	NOUN
ajrhss-2280	180	4	is	be	AUX
ajrhss-2280	180	5	to	to	PART
ajrhss-2280	180	6	determine	determine	VERB
ajrhss-2280	180	7	the	the	DET
ajrhss-2280	180	8	value	value	NOUN
ajrhss-2280	180	9	of	of	ADP
ajrhss-2280	180	10	each	each	DET
ajrhss-2280	180	11	bank	bank	NOUN
ajrhss-2280	180	12	based	base	VERB
ajrhss-2280	180	13	on	on	ADP
ajrhss-2280	180	14	tobin	tobin	PROPN
ajrhss-2280	180	15	’s	’s	PART
ajrhss-2280	180	16	q	q	PROPN
ajrhss-2280	180	17	scale	scale	NOUN
ajrhss-2280	180	18	.	.	PUNCT
ajrhss-2280	181	1	this	this	DET
ajrhss-2280	181	2	section	section	NOUN
ajrhss-2280	181	3	also	also	ADV
ajrhss-2280	181	4	involves	involve	VERB
ajrhss-2280	181	5	testing	testing	NOUN
ajrhss-2280	181	6	and	and	CCONJ
ajrhss-2280	181	7	analyzing	analyze	VERB
ajrhss-2280	181	8	the	the	DET
ajrhss-2280	181	9	relationship	relationship	NOUN
ajrhss-2280	181	10	between	between	ADP
ajrhss-2280	181	11	accounting	account	VERB
ajrhss-2280	181	12	conservatism	conservatism	NOUN
ajrhss-2280	181	13	practices	practice	NOUN
ajrhss-2280	181	14	and	and	CCONJ
ajrhss-2280	181	15	the	the	DET
ajrhss-2280	181	16	value	value	NOUN
ajrhss-2280	181	17	of	of	ADP
ajrhss-2280	181	18	the	the	DET
ajrhss-2280	181	19	company	company	NOUN
ajrhss-2280	181	20	for	for	ADP
ajrhss-2280	181	21	the	the	DET
ajrhss-2280	181	22	banks	bank	NOUN
ajrhss-2280	181	23	in	in	ADP
ajrhss-2280	181	24	the	the	DET
ajrhss-2280	181	25	research	research	NOUN
ajrhss-2280	181	26	sample	sample	NOUN
ajrhss-2280	181	27	.	.	PUNCT
ajrhss-2280	182	1	first	first	ADV
ajrhss-2280	182	2	:	:	PUNCT
ajrhss-2280	182	3	measuring	measure	VERB
ajrhss-2280	182	4	the	the	DET
ajrhss-2280	182	5	level	level	NOUN
ajrhss-2280	182	6	of	of	ADP
ajrhss-2280	182	7	accounting	account	VERB
ajrhss-2280	182	8	conservatism	conservatism	NOUN
ajrhss-2280	182	9	practice	practice	NOUN
ajrhss-2280	182	10	in	in	ADP
ajrhss-2280	182	11	the	the	DET
ajrhss-2280	182	12	banks	bank	NOUN
ajrhss-2280	182	13	in	in	ADP
ajrhss-2280	182	14	the	the	DET
ajrhss-2280	182	15	research	research	NOUN
ajrhss-2280	182	16	sample	sample	NOUN
ajrhss-2280	182	17	the	the	DET
ajrhss-2280	182	18	researcher	researcher	NOUN
ajrhss-2280	182	19	relied	rely	VERB
ajrhss-2280	182	20	on	on	ADP
ajrhss-2280	182	21	the	the	DET
ajrhss-2280	182	22	financial	financial	ADJ
ajrhss-2280	182	23	reports	report	NOUN
ajrhss-2280	182	24	of	of	ADP
ajrhss-2280	182	25	the	the	DET
ajrhss-2280	182	26	banks	bank	NOUN
ajrhss-2280	182	27	in	in	ADP
ajrhss-2280	182	28	the	the	DET
ajrhss-2280	182	29	research	research	NOUN
ajrhss-2280	182	30	sample	sample	NOUN
ajrhss-2280	182	31	,	,	PUNCT
ajrhss-2280	182	32	which	which	PRON
ajrhss-2280	182	33	were	be	AUX
ajrhss-2280	182	34	published	publish	VERB
ajrhss-2280	182	35	on	on	ADP
ajrhss-2280	182	36	the	the	DET
ajrhss-2280	182	37	iraqi	iraqi	ADJ
ajrhss-2280	182	38	securities	security	NOUN
ajrhss-2280	182	39	exchange	exchange	NOUN
ajrhss-2280	182	40	,	,	PUNCT
ajrhss-2280	182	41	to	to	PART
ajrhss-2280	182	42	extract	extract	VERB
ajrhss-2280	182	43	the	the	DET
ajrhss-2280	182	44	book	book	NOUN
ajrhss-2280	182	45	value	value	NOUN
ajrhss-2280	182	46	.	.	PUNCT
ajrhss-2280	183	1	market	market	NOUN
ajrhss-2280	183	2	bulletins	bulletin	NOUN
ajrhss-2280	183	3	were	be	AUX
ajrhss-2280	183	4	used	use	VERB
ajrhss-2280	183	5	to	to	PART
ajrhss-2280	183	6	determine	determine	VERB
ajrhss-2280	183	7	the	the	DET
ajrhss-2280	183	8	market	market	NOUN
ajrhss-2280	183	9	value	value	NOUN
ajrhss-2280	183	10	.	.	PUNCT
ajrhss-2280	184	1	the	the	DET
ajrhss-2280	184	2	measurement	measurement	NOUN
ajrhss-2280	184	3	of	of	ADP
ajrhss-2280	184	4	accounting	accounting	NOUN
ajrhss-2280	184	5	conservatism	conservatism	NOUN
ajrhss-2280	184	6	is	be	AUX
ajrhss-2280	184	7	based	base	VERB
ajrhss-2280	184	8	on	on	ADP
ajrhss-2280	184	9	the	the	DET
ajrhss-2280	184	10	quantitative	quantitative	ADJ
ajrhss-2280	184	11	application	application	NOUN
ajrhss-2280	184	12	of	of	ADP
ajrhss-2280	184	13	the	the	DET
ajrhss-2280	184	14	earnings	earning	NOUN
ajrhss-2280	184	15	skewness	skewness	NOUN
ajrhss-2280	184	16	model	model	NOUN
ajrhss-2280	184	17	.	.	PUNCT
ajrhss-2280	185	1	the	the	DET
ajrhss-2280	185	2	results	result	NOUN
ajrhss-2280	185	3	are	be	AUX
ajrhss-2280	185	4	presented	present	VERB
ajrhss-2280	185	5	in	in	ADP
ajrhss-2280	185	6	the	the	DET
ajrhss-2280	185	7	following	follow	VERB
ajrhss-2280	185	8	tables	table	NOUN
ajrhss-2280	185	9	for	for	ADP
ajrhss-2280	185	10	the	the	DET
ajrhss-2280	185	11	years	year	NOUN
ajrhss-2280	185	12	2018	2018	NUM
ajrhss-2280	185	13	,	,	PUNCT
ajrhss-2280	185	14	2019	2019	NUM
ajrhss-2280	185	15	,	,	PUNCT
ajrhss-2280	185	16	2020	2020	NUM
ajrhss-2280	185	17	,	,	PUNCT
ajrhss-2280	185	18	2021	2021	NUM
ajrhss-2280	185	19	,	,	PUNCT
ajrhss-2280	185	20	and	and	CCONJ
ajrhss-2280	185	21	2022	2022	NUM
ajrhss-2280	185	22	.	.	PUNCT
ajrhss-2280	186	1	accounting	account	VERB
ajrhss-2280	186	2	conservatism	conservatism	NOUN
ajrhss-2280	186	3	is	be	AUX
ajrhss-2280	186	4	measured	measure	VERB
ajrhss-2280	186	5	quantitatively	quantitatively	ADV
ajrhss-2280	186	6	using	use	VERB
ajrhss-2280	186	7	the	the	DET
ajrhss-2280	186	8	earnings	earning	NOUN
ajrhss-2280	186	9	skewness	skewness	NOUN
ajrhss-2280	186	10	model	model	NOUN
ajrhss-2280	186	11	.	.	PUNCT
ajrhss-2280	187	1	the	the	DET
ajrhss-2280	187	2	statistical	statistical	ADJ
ajrhss-2280	187	3	model	model	NOUN
ajrhss-2280	187	4	is	be	AUX
ajrhss-2280	187	5	:	:	PUNCT
ajrhss-2280	187	6	skew	skew	VERB
ajrhss-2280	187	7	it	it	PRON
ajrhss-2280	187	8	=	=	SYM
ajrhss-2280	187	9	(	(	PUNCT
ajrhss-2280	187	10	x	x	SYM
ajrhss-2280	187	11	μ)3	μ)3	NOUN
ajrhss-2280	187	12	/σ3	/σ3	NOUN
ajrhss-2280	187	13	skew	skew	VERB
ajrhss-2280	187	14	it	it	PRON
ajrhss-2280	187	15	:	:	PUNCT
ajrhss-2280	187	16	the	the	DET
ajrhss-2280	187	17	distortion	distortion	NOUN
ajrhss-2280	187	18	of	of	ADP
ajrhss-2280	187	19	profits	profit	NOUN
ajrhss-2280	187	20	(	(	PUNCT
ajrhss-2280	187	21	net	net	ADJ
ajrhss-2280	187	22	income	income	NOUN
ajrhss-2280	187	23	)	)	PUNCT
ajrhss-2280	187	24	or	or	CCONJ
ajrhss-2280	187	25	cash	cash	NOUN
ajrhss-2280	187	26	flows	flow	NOUN
ajrhss-2280	187	27	from	from	ADP
ajrhss-2280	187	28	the	the	DET
ajrhss-2280	187	29	operating	operate	VERB
ajrhss-2280	187	30	activities	activity	NOUN
ajrhss-2280	187	31	of	of	ADP
ajrhss-2280	187	32	company	company	NOUN
ajrhss-2280	187	33	i	i	PRON
ajrhss-2280	187	34	into	into	ADP
ajrhss-2280	187	35	t.	t.	PROPN
ajrhss-2280	187	36	x	x	PROPN
ajrhss-2280	187	37	:	:	PUNCT
ajrhss-2280	187	38	net	net	ADJ
ajrhss-2280	187	39	income	income	NOUN
ajrhss-2280	187	40	or	or	CCONJ
ajrhss-2280	187	41	cash	cash	NOUN
ajrhss-2280	187	42	flows	flow	NOUN
ajrhss-2280	187	43	from	from	ADP
ajrhss-2280	187	44	operating	operate	VERB
ajrhss-2280	187	45	activities	activity	NOUN
ajrhss-2280	187	46	.	.	PUNCT
ajrhss-2280	188	1	μ	μ	NUM
ajrhss-2280	188	2	/	/	SYM
ajrhss-2280	188	3	σ	σ	PROPN
ajrhss-2280	188	4	:	:	PUNCT
ajrhss-2280	188	5	the	the	DET
ajrhss-2280	188	6	arithmetic	arithmetic	ADJ
ajrhss-2280	188	7	means	mean	NOUN
ajrhss-2280	188	8	and	and	CCONJ
ajrhss-2280	188	9	standard	standard	ADJ
ajrhss-2280	188	10	deviation	deviation	NOUN
ajrhss-2280	188	11	of	of	ADP
ajrhss-2280	188	12	earnings	earning	NOUN
ajrhss-2280	188	13	.	.	PUNCT
ajrhss-2280	189	1	all	all	DET
ajrhss-2280	189	2	variables	variable	NOUN
ajrhss-2280	189	3	are	be	AUX
ajrhss-2280	189	4	divided	divide	VERB
ajrhss-2280	189	5	by	by	ADP
ajrhss-2280	189	6	total	total	ADJ
ajrhss-2280	189	7	assets	asset	NOUN
ajrhss-2280	189	8	.	.	PUNCT
ajrhss-2280	190	1	table	table	NOUN
ajrhss-2280	190	2	(	(	PUNCT
ajrhss-2280	190	3	2	2	NUM
ajrhss-2280	190	4	)	)	PUNCT
ajrhss-2280	190	5	results	result	NOUN
ajrhss-2280	190	6	of	of	ADP
ajrhss-2280	190	7	measuring	measure	VERB
ajrhss-2280	190	8	accounting	accounting	NOUN
ajrhss-2280	190	9	conservatism	conservatism	NOUN
ajrhss-2280	190	10	using	use	VERB
ajrhss-2280	190	11	earnings	earning	NOUN
ajrhss-2280	190	12	skewness	skewness	NOUN
ajrhss-2280	190	13	for	for	ADP
ajrhss-2280	190	14	the	the	DET
ajrhss-2280	190	15	credit	credit	NOUN
ajrhss-2280	190	16	bank	bank	PROPN
ajrhss-2280	190	17	of	of	ADP
ajrhss-2280	190	18	iraq	iraq	PROPN
ajrhss-2280	190	19	source	source	NOUN
ajrhss-2280	190	20	:	:	PUNCT
ajrhss-2280	190	21	prepared	prepare	VERB
ajrhss-2280	190	22	by	by	ADP
ajrhss-2280	190	23	the	the	DET
ajrhss-2280	190	24	researcher	researcher	NOUN
ajrhss-2280	190	25	the	the	DET
ajrhss-2280	190	26	results	result	NOUN
ajrhss-2280	190	27	in	in	ADP
ajrhss-2280	190	28	the	the	DET
ajrhss-2280	190	29	table	table	NOUN
ajrhss-2280	190	30	above	above	ADV
ajrhss-2280	190	31	indicate	indicate	VERB
ajrhss-2280	190	32	that	that	SCONJ
ajrhss-2280	190	33	the	the	DET
ajrhss-2280	190	34	highest	high	ADJ
ajrhss-2280	190	35	degree	degree	NOUN
ajrhss-2280	190	36	of	of	ADP
ajrhss-2280	190	37	application	application	NOUN
ajrhss-2280	190	38	of	of	ADP
ajrhss-2280	190	39	the	the	DET
ajrhss-2280	190	40	accounting	accounting	NOUN
ajrhss-2280	190	41	conservatism	conservatism	NOUN
ajrhss-2280	190	42	policy	policy	NOUN
ajrhss-2280	190	43	at	at	ADP
ajrhss-2280	190	44	the	the	DET
ajrhss-2280	190	45	credit	credit	NOUN
ajrhss-2280	190	46	bank	bank	NOUN
ajrhss-2280	190	47	for	for	ADP
ajrhss-2280	190	48	the	the	DET
ajrhss-2280	190	49	period	period	NOUN
ajrhss-2280	190	50	from	from	ADP
ajrhss-2280	190	51	2018	2018	NUM
ajrhss-2280	190	52	to	to	ADP
ajrhss-2280	190	53	2022	2022	NUM
ajrhss-2280	190	54	was	be	AUX
ajrhss-2280	190	55	in	in	ADP
ajrhss-2280	190	56	the	the	DET
ajrhss-2280	190	57	year	year	NOUN
ajrhss-2280	190	58	2021	2021	NUM
ajrhss-2280	190	59	,	,	PUNCT
ajrhss-2280	190	60	where	where	SCONJ
ajrhss-2280	190	61	it	it	PRON
ajrhss-2280	190	62	reached	reach	VERB
ajrhss-2280	190	63	-3.3715	-3.3715	NOUN
ajrhss-2280	190	64	.	.	PUNCT
ajrhss-2280	191	1	in	in	ADP
ajrhss-2280	191	2	the	the	DET
ajrhss-2280	191	3	years	year	NOUN
ajrhss-2280	191	4	2018	2018	NUM
ajrhss-2280	191	5	,	,	PUNCT
ajrhss-2280	191	6	2020	2020	NUM
ajrhss-2280	191	7	,	,	PUNCT
ajrhss-2280	191	8	and	and	CCONJ
ajrhss-2280	191	9	2022	2022	NUM
ajrhss-2280	191	10	,	,	PUNCT
ajrhss-2280	191	11	the	the	DET
ajrhss-2280	191	12	degree	degree	NOUN
ajrhss-2280	191	13	of	of	ADP
ajrhss-2280	191	14	application	application	NOUN
ajrhss-2280	191	15	of	of	ADP
ajrhss-2280	191	16	accounting	accounting	NOUN
ajrhss-2280	191	17	conservatism	conservatism	NOUN
ajrhss-2280	191	18	reached	reach	VERB
ajrhss-2280	191	19	-1.6047	-1.6047	NOUN
ajrhss-2280	191	20	,	,	PUNCT
ajrhss-2280	191	21	-1.0445	-1.0445	NOUN
ajrhss-2280	191	22	,	,	PUNCT
ajrhss-2280	191	23	and	and	CCONJ
ajrhss-2280	191	24	-1.6980	-1.6980	NOUN
ajrhss-2280	191	25	,	,	PUNCT
ajrhss-2280	191	26	respectively	respectively	ADV
ajrhss-2280	191	27	.	.	PUNCT
ajrhss-2280	192	1	year	year	NOUN
ajrhss-2280	192	2	total	total	ADJ
ajrhss-2280	192	3	assets	asset	NOUN
ajrhss-2280	192	4	net	net	ADJ
ajrhss-2280	192	5	income	income	NOUN
ajrhss-2280	192	6	profit	profit	NOUN
ajrhss-2280	192	7	/	/	SYM
ajrhss-2280	192	8	assets	asset	NOUN
ajrhss-2280	192	9	operational	operational	ADJ
ajrhss-2280	192	10	flow	flow	NOUN
ajrhss-2280	192	11	flow	flow	NOUN
ajrhss-2280	192	12	/	/	SYM
ajrhss-2280	192	13	assets	asset	NOUN
ajrhss-2280	192	14	profit	profit	NOUN
ajrhss-2280	192	15	skewness	skewness	NOUN
ajrhss-2280	192	16	factor	factor	NOUN
ajrhss-2280	192	17	coefficient	coefficient	NOUN
ajrhss-2280	192	18	of	of	ADP
ajrhss-2280	192	19	skewness	skewness	NOUN
ajrhss-2280	192	20	of	of	ADP
ajrhss-2280	192	21	flows	flow	NOUN
ajrhss-2280	192	22	the	the	DET
ajrhss-2280	192	23	difference	difference	NOUN
ajrhss-2280	192	24	is	be	AUX
ajrhss-2280	192	25	in	in	ADP
ajrhss-2280	192	26	twisting	twist	VERB
ajrhss-2280	192	27	accounting	accounting	NOUN
ajrhss-2280	192	28	conservatism	conservatism	NOUN
ajrhss-2280	192	29	2018	2018	NUM
ajrhss-2280	192	30	497,694,366,000	497,694,366,000	NUM
ajrhss-2280	192	31	5,597,616,000	5,597,616,000	NUM
ajrhss-2280	193	1	0.0112	0.0112	NUM
ajrhss-2280	193	2	28,967,983,000	28,967,983,000	NUM
ajrhss-2280	193	3	0.0582	0.0582	NUM
ajrhss-2280	193	4	0.9147	0.9147	NUM
ajrhss-2280	193	5	-0.6900	-0.6900	ADJ
ajrhss-2280	193	6	-1.6047	-1.6047	NOUN
ajrhss-2280	193	7	there	there	PRON
ajrhss-2280	193	8	is	be	VERB
ajrhss-2280	193	9	a	a	DET
ajrhss-2280	193	10	reservation	reservation	NOUN
ajrhss-2280	193	11	2019	2019	NUM
ajrhss-2280	193	12	522,536,851,000	522,536,851,000	NUM
ajrhss-2280	193	13	-5,121,655,000	-5,121,655,000	PUNCT
ajrhss-2280	193	14	-0.0098	-0.0098	NOUN
ajrhss-2280	193	15	37,283,724,000	37,283,724,000	NUM
ajrhss-2280	193	16	0.0714	0.0714	NUM
ajrhss-2280	193	17	-1.8278	-1.8278	NOUN
ajrhss-2280	193	18	-0.8260	-0.8260	NOUN
ajrhss-2280	194	1	1.0019	1.0019	NUM
ajrhss-2280	194	2	there	there	PRON
ajrhss-2280	194	3	is	be	VERB
ajrhss-2280	194	4	no	no	DET
ajrhss-2280	194	5	reservation	reservation	NOUN
ajrhss-2280	194	6	2020	2020	NUM
ajrhss-2280	194	7	527,045,441,000	527,045,441,000	NUM
ajrhss-2280	194	8	-3,427,205,000	-3,427,205,000	NUM
ajrhss-2280	194	9	-0.0065	-0.0065	NOUN
ajrhss-2280	194	10	5,733,628,000	5,733,628,000	NUM
ajrhss-2280	194	11	0.0109	0.0109	NUM
ajrhss-2280	194	12	-0.0168	-0.0168	NOUN
ajrhss-2280	194	13	-1.0614	-1.0614	PROPN
ajrhss-2280	194	14	-1.0445	-1.0445	NOUN
ajrhss-2280	195	1	there	there	PRON
ajrhss-2280	195	2	is	be	VERB
ajrhss-2280	195	3	a	a	DET
ajrhss-2280	195	4	reservation	reservation	NOUN
ajrhss-2280	195	5	2021	2021	NUM
ajrhss-2280	195	6	466,751,787,000	466,751,787,000	NUM
ajrhss-2280	195	7	-4,938,429,000	-4,938,429,000	PUNCT
ajrhss-2280	195	8	-0.0106	-0.0106	NOUN
ajrhss-2280	195	9	-58,341,827,000	-58,341,827,000	PUNCT
ajrhss-2280	195	10	-0.1250	-0.1250	NOUN
ajrhss-2280	195	11	1.8300	1.8300	NUM
ajrhss-2280	195	12	-1.5415	-1.5415	NOUN
ajrhss-2280	195	13	-3.3715	-3.3715	NOUN
ajrhss-2280	195	14	there	there	PRON
ajrhss-2280	195	15	is	be	VERB
ajrhss-2280	195	16	a	a	DET
ajrhss-2280	195	17	reservation	reservation	NOUN
ajrhss-2280	195	18	2022	2022	NUM
ajrhss-2280	195	19	406,730,762,000	406,730,762,000	NUM
ajrhss-2280	195	20	10,743,532,000	10,743,532,000	NUM
ajrhss-2280	195	21	0.0264	0.0264	NUM
ajrhss-2280	195	22	-59,330,303,000	-59,330,303,000	PROPN
ajrhss-2280	195	23	-0.1459	-0.1459	NOUN
ajrhss-2280	195	24	1.9421	1.9421	NUM
ajrhss-2280	195	25	0.2441	0.2441	NUM
ajrhss-2280	195	26	-1.6980	-1.6980	NOUN
ajrhss-2280	195	27	there	there	PRON
ajrhss-2280	195	28	is	be	VERB
ajrhss-2280	195	29	a	a	DET
ajrhss-2280	195	30	reservation	reservation	NOUN
ajrhss-2280	195	31	american	american	ADJ
ajrhss-2280	195	32	journal	journal	PROPN
ajrhss-2280	195	33	of	of	ADP
ajrhss-2280	195	34	research	research	NOUN
ajrhss-2280	195	35	in	in	ADP
ajrhss-2280	195	36	humanities	humanity	NOUN
ajrhss-2280	195	37	and	and	CCONJ
ajrhss-2280	195	38	social	social	ADJ
ajrhss-2280	195	39	sciences	science	NOUN
ajrhss-2280	195	40	volume	volume	NOUN
ajrhss-2280	195	41	26	26	NUM
ajrhss-2280	195	42	july	july	PROPN
ajrhss-2280	195	43	2024	2024	NUM
ajrhss-2280	195	44	p	p	NOUN
ajrhss-2280	195	45	a	a	DET
ajrhss-2280	195	46	g	g	NOUN
ajrhss-2280	195	47	e	e	NOUN
ajrhss-2280	195	48	|	|	ADV
ajrhss-2280	195	49	68	68	NUM
ajrhss-2280	195	50	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	195	51	table	table	NOUN
ajrhss-2280	195	52	3	3	NUM
ajrhss-2280	195	53	:	:	PUNCT
ajrhss-2280	195	54	results	result	NOUN
ajrhss-2280	195	55	of	of	ADP
ajrhss-2280	195	56	measuring	measure	VERB
ajrhss-2280	195	57	accounting	accounting	NOUN
ajrhss-2280	195	58	conservatism	conservatism	NOUN
ajrhss-2280	195	59	using	use	VERB
ajrhss-2280	195	60	earnings	earning	NOUN
ajrhss-2280	195	61	skewness	skewness	NOUN
ajrhss-2280	195	62	for	for	ADP
ajrhss-2280	195	63	the	the	DET
ajrhss-2280	195	64	iraqi	iraqi	ADJ
ajrhss-2280	195	65	investment	investment	NOUN
ajrhss-2280	195	66	bank	bank	PROPN
ajrhss-2280	195	67	source	source	NOUN
ajrhss-2280	195	68	:	:	PUNCT
ajrhss-2280	195	69	prepared	prepare	VERB
ajrhss-2280	195	70	by	by	ADP
ajrhss-2280	195	71	the	the	DET
ajrhss-2280	195	72	researcher	researcher	NOUN
ajrhss-2280	195	73	the	the	DET
ajrhss-2280	195	74	table	table	NOUN
ajrhss-2280	195	75	above	above	ADV
ajrhss-2280	195	76	shows	show	VERB
ajrhss-2280	195	77	the	the	DET
ajrhss-2280	195	78	application	application	NOUN
ajrhss-2280	195	79	of	of	ADP
ajrhss-2280	195	80	the	the	DET
ajrhss-2280	195	81	accounting	accounting	NOUN
ajrhss-2280	195	82	conservatism	conservatism	NOUN
ajrhss-2280	195	83	policy	policy	NOUN
ajrhss-2280	195	84	in	in	ADP
ajrhss-2280	195	85	the	the	DET
ajrhss-2280	195	86	investment	investment	NOUN
ajrhss-2280	195	87	bank	bank	NOUN
ajrhss-2280	195	88	from	from	ADP
ajrhss-2280	195	89	2018	2018	NUM
ajrhss-2280	195	90	to	to	ADP
ajrhss-2280	195	91	2022	2022	NUM
ajrhss-2280	195	92	.	.	PUNCT
ajrhss-2280	196	1	the	the	DET
ajrhss-2280	196	2	highest	high	ADJ
ajrhss-2280	196	3	level	level	NOUN
ajrhss-2280	196	4	of	of	ADP
ajrhss-2280	196	5	application	application	NOUN
ajrhss-2280	196	6	was	be	AUX
ajrhss-2280	196	7	in	in	ADP
ajrhss-2280	196	8	2019	2019	NUM
ajrhss-2280	196	9	,	,	PUNCT
ajrhss-2280	196	10	with	with	ADP
ajrhss-2280	196	11	a	a	DET
ajrhss-2280	196	12	value	value	NOUN
ajrhss-2280	196	13	of	of	ADP
ajrhss-2280	196	14	-2.6416	-2.6416	NOUN
ajrhss-2280	196	15	.	.	PUNCT
ajrhss-2280	197	1	in	in	ADP
ajrhss-2280	197	2	2021	2021	NUM
ajrhss-2280	197	3	,	,	PUNCT
ajrhss-2280	197	4	the	the	DET
ajrhss-2280	197	5	degree	degree	NOUN
ajrhss-2280	197	6	of	of	ADP
ajrhss-2280	197	7	application	application	NOUN
ajrhss-2280	197	8	was	be	AUX
ajrhss-2280	197	9	-0.8877	-0.8877	NOUN
ajrhss-2280	197	10	,	,	PUNCT
ajrhss-2280	197	11	and	and	CCONJ
ajrhss-2280	197	12	in	in	ADP
ajrhss-2280	197	13	2020	2020	NUM
ajrhss-2280	197	14	,	,	PUNCT
ajrhss-2280	197	15	it	it	PRON
ajrhss-2280	197	16	was	be	AUX
ajrhss-2280	197	17	-0.4933	-0.4933	ADJ
ajrhss-2280	197	18	.	.	PUNCT
ajrhss-2280	198	1	table	table	NOUN
ajrhss-2280	198	2	(	(	PUNCT
ajrhss-2280	198	3	4	4	NUM
ajrhss-2280	198	4	)	)	PUNCT
ajrhss-2280	198	5	presents	present	VERB
ajrhss-2280	198	6	the	the	DET
ajrhss-2280	198	7	results	result	NOUN
ajrhss-2280	198	8	of	of	ADP
ajrhss-2280	198	9	measuring	measure	VERB
ajrhss-2280	198	10	accounting	accounting	NOUN
ajrhss-2280	198	11	conservatism	conservatism	NOUN
ajrhss-2280	198	12	using	use	VERB
ajrhss-2280	198	13	earnings	earning	NOUN
ajrhss-2280	198	14	skewness	skewness	NOUN
ajrhss-2280	198	15	for	for	ADP
ajrhss-2280	198	16	the	the	DET
ajrhss-2280	198	17	national	national	PROPN
ajrhss-2280	198	18	bank	bank	PROPN
ajrhss-2280	198	19	of	of	ADP
ajrhss-2280	198	20	iraq	iraq	PROPN
ajrhss-2280	198	21	source	source	NOUN
ajrhss-2280	198	22	:	:	PUNCT
ajrhss-2280	198	23	prepared	prepare	VERB
ajrhss-2280	198	24	by	by	ADP
ajrhss-2280	198	25	the	the	DET
ajrhss-2280	198	26	researcher	researcher	NOUN
ajrhss-2280	198	27	the	the	DET
ajrhss-2280	198	28	table	table	NOUN
ajrhss-2280	198	29	above	above	ADV
ajrhss-2280	198	30	shows	show	VERB
ajrhss-2280	198	31	that	that	SCONJ
ajrhss-2280	198	32	the	the	DET
ajrhss-2280	198	33	highest	high	ADJ
ajrhss-2280	198	34	level	level	NOUN
ajrhss-2280	198	35	of	of	ADP
ajrhss-2280	198	36	implementation	implementation	NOUN
ajrhss-2280	198	37	of	of	ADP
ajrhss-2280	198	38	the	the	DET
ajrhss-2280	198	39	accounting	accounting	NOUN
ajrhss-2280	198	40	conservatism	conservatism	NOUN
ajrhss-2280	198	41	policy	policy	NOUN
ajrhss-2280	198	42	at	at	ADP
ajrhss-2280	198	43	gulf	gulf	PROPN
ajrhss-2280	198	44	bank	bank	PROPN
ajrhss-2280	198	45	during	during	ADP
ajrhss-2280	198	46	the	the	DET
ajrhss-2280	198	47	period	period	NOUN
ajrhss-2280	198	48	from	from	ADP
ajrhss-2280	198	49	2018	2018	NUM
ajrhss-2280	198	50	to	to	ADP
ajrhss-2280	198	51	2022	2022	NUM
ajrhss-2280	198	52	was	be	AUX
ajrhss-2280	198	53	in	in	ADP
ajrhss-2280	198	54	2018	2018	NUM
ajrhss-2280	198	55	,	,	PUNCT
ajrhss-2280	198	56	where	where	SCONJ
ajrhss-2280	198	57	it	it	PRON
ajrhss-2280	198	58	reached	reach	VERB
ajrhss-2280	198	59	-2.8338	-2.8338	NOUN
ajrhss-2280	198	60	,	,	PUNCT
ajrhss-2280	198	61	while	while	SCONJ
ajrhss-2280	198	62	the	the	DET
ajrhss-2280	198	63	lowest	low	ADJ
ajrhss-2280	198	64	level	level	NOUN
ajrhss-2280	198	65	of	of	ADP
ajrhss-2280	198	66	conservatism	conservatism	NOUN
ajrhss-2280	198	67	was	be	AUX
ajrhss-2280	198	68	in	in	ADP
ajrhss-2280	198	69	2019	2019	NUM
ajrhss-2280	198	70	,	,	PUNCT
ajrhss-2280	198	71	at	at	ADP
ajrhss-2280	198	72	-2.6787	-2.6787	NOUN
ajrhss-2280	198	73	.	.	PUNCT
ajrhss-2280	199	1	year	year	NOUN
ajrhss-2280	199	2	total	total	ADJ
ajrhss-2280	199	3	assets	asset	NOUN
ajrhss-2280	199	4	net	net	ADJ
ajrhss-2280	199	5	income	income	NOUN
ajrhss-2280	199	6	profit	profit	NOUN
ajrhss-2280	199	7	/	/	SYM
ajrhss-2280	199	8	assets	asset	NOUN
ajrhss-2280	199	9	operational	operational	ADJ
ajrhss-2280	199	10	flow	flow	NOUN
ajrhss-2280	199	11	flow	flow	NOUN
ajrhss-2280	199	12	/	/	SYM
ajrhss-2280	199	13	assets	asset	NOUN
ajrhss-2280	199	14	profit	profit	NOUN
ajrhss-2280	199	15	skewness	skewness	NOUN
ajrhss-2280	199	16	factor	factor	NOUN
ajrhss-2280	199	17	coefficient	coefficient	NOUN
ajrhss-2280	199	18	of	of	ADP
ajrhss-2280	199	19	skewness	skewness	NOUN
ajrhss-2280	199	20	of	of	ADP
ajrhss-2280	199	21	flows	flow	NOUN
ajrhss-2280	199	22	the	the	DET
ajrhss-2280	199	23	difference	difference	NOUN
ajrhss-2280	199	24	is	be	AUX
ajrhss-2280	199	25	in	in	ADP
ajrhss-2280	199	26	twisting	twist	VERB
ajrhss-2280	199	27	accounting	accounting	NOUN
ajrhss-2280	199	28	conservatism	conservatism	NOUN
ajrhss-2280	199	29	2018	2018	NUM
ajrhss-2280	199	30	607,084,862,000	607,084,862,000	NUM
ajrhss-2280	199	31	338,964,573	338,964,573	NUM
ajrhss-2280	199	32	0.0006	0.0006	NUM
ajrhss-2280	199	33	-28,832,567,889	-28,832,567,889	PROPN
ajrhss-2280	199	34	-0.0475	-0.0475	X
ajrhss-2280	200	1	1.0127	1.0127	NUM
ajrhss-2280	200	2	1.0747	1.0747	NUM
ajrhss-2280	200	3	0.0620	0.0620	NUM
ajrhss-2280	200	4	there	there	PRON
ajrhss-2280	200	5	is	be	VERB
ajrhss-2280	200	6	no	no	DET
ajrhss-2280	200	7	reservation	reservation	NOUN
ajrhss-2280	200	8	2019	2019	NUM
ajrhss-2280	200	9	529,829,506,000	529,829,506,000	NUM
ajrhss-2280	200	10	17,216,299	17,216,299	NUM
ajrhss-2280	200	11	0.0000	0.0000	NUM
ajrhss-2280	200	12	-74,614,857,049	-74,614,857,049	PUNCT
ajrhss-2280	200	13	-0.1408	-0.1408	PROPN
ajrhss-2280	201	1	1.2399	1.2399	NUM
ajrhss-2280	201	2	-1.4017	-1.4017	NOUN
ajrhss-2280	201	3	-2.6416	-2.6416	NOUN
ajrhss-2280	201	4	there	there	PRON
ajrhss-2280	201	5	is	be	VERB
ajrhss-2280	201	6	a	a	DET
ajrhss-2280	201	7	reservation	reservation	NOUN
ajrhss-2280	201	8	2020	2020	NUM
ajrhss-2280	201	9	571,480,175,360	571,480,175,360	NUM
ajrhss-2280	201	10	4,673,583,718	4,673,583,718	NUM
ajrhss-2280	201	11	0.0082	0.0082	NUM
ajrhss-2280	201	12	37,149,108,331	37,149,108,331	NUM
ajrhss-2280	201	13	0.0650	0.0650	NUM
ajrhss-2280	201	14	0.0572	0.0572	NUM
ajrhss-2280	201	15	-0.4361	-0.4361	NOUN
ajrhss-2280	201	16	-0.4933	-0.4933	VERB
ajrhss-2280	202	1	there	there	PRON
ajrhss-2280	202	2	is	be	VERB
ajrhss-2280	202	3	a	a	DET
ajrhss-2280	202	4	reservation	reservation	NOUN
ajrhss-2280	202	5	2021	2021	NUM
ajrhss-2280	202	6	650,958,668,058	650,958,668,058	NUM
ajrhss-2280	202	7	922,599,195	922,599,195	NUM
ajrhss-2280	202	8	0.0014	0.0014	NUM
ajrhss-2280	202	9	-62,850,166,897	-62,850,166,897	PROPN
ajrhss-2280	202	10	-0.0966	-0.0966	PUNCT
ajrhss-2280	203	1	1.8675	1.8675	NUM
ajrhss-2280	203	2	0.9799	0.9799	NUM
ajrhss-2280	203	3	-0.8877	-0.8877	NOUN
ajrhss-2280	203	4	there	there	PRON
ajrhss-2280	203	5	is	be	VERB
ajrhss-2280	203	6	a	a	DET
ajrhss-2280	203	7	reservation	reservation	NOUN
ajrhss-2280	203	8	2022	2022	NUM
ajrhss-2280	203	9	752,255,033,028	752,255,033,028	NUM
ajrhss-2280	203	10	7,464,079,063	7,464,079,063	NUM
ajrhss-2280	203	11	0.0099	0.0099	NUM
ajrhss-2280	203	12	-100,180,769,583	-100,180,769,583	AUX
ajrhss-2280	203	13	-0.1332	-0.1332	NOUN
ajrhss-2280	203	14	0.0400	0.0400	NUM
ajrhss-2280	203	15	1.7718	1.7718	NUM
ajrhss-2280	203	16	1.7319	1.7319	NUM
ajrhss-2280	203	17	there	there	PRON
ajrhss-2280	203	18	is	be	VERB
ajrhss-2280	203	19	no	no	DET
ajrhss-2280	203	20	reservation	reservation	NOUN
ajrhss-2280	203	21	year	year	NOUN
ajrhss-2280	203	22	total	total	ADJ
ajrhss-2280	203	23	assets	asset	NOUN
ajrhss-2280	203	24	net	net	ADJ
ajrhss-2280	203	25	income	income	NOUN
ajrhss-2280	203	26	profit	profit	NOUN
ajrhss-2280	203	27	/	/	SYM
ajrhss-2280	203	28	assets	asset	NOUN
ajrhss-2280	203	29	operational	operational	ADJ
ajrhss-2280	203	30	flow	flow	NOUN
ajrhss-2280	203	31	flow	flow	NOUN
ajrhss-2280	203	32	/	/	SYM
ajrhss-2280	203	33	assets	asset	NOUN
ajrhss-2280	203	34	profit	profit	NOUN
ajrhss-2280	203	35	skewness	skewness	NOUN
ajrhss-2280	203	36	factor	factor	NOUN
ajrhss-2280	203	37	coefficient	coefficient	NOUN
ajrhss-2280	203	38	of	of	ADP
ajrhss-2280	203	39	skewness	skewness	NOUN
ajrhss-2280	203	40	of	of	ADP
ajrhss-2280	203	41	flows	flow	NOUN
ajrhss-2280	203	42	the	the	DET
ajrhss-2280	203	43	difference	difference	NOUN
ajrhss-2280	203	44	is	be	AUX
ajrhss-2280	203	45	in	in	ADP
ajrhss-2280	203	46	twisting	twist	VERB
ajrhss-2280	203	47	accounting	accounting	NOUN
ajrhss-2280	203	48	conservatism	conservatism	NOUN
ajrhss-2280	203	49	2018	2018	NUM
ajrhss-2280	203	50	525,757,058,000	525,757,058,000	NUM
ajrhss-2280	203	51	-7,912,541,000	-7,912,541,000	PUNCT
ajrhss-2280	203	52	-0.0150	-0.0150	NOUN
ajrhss-2280	203	53	11,239,092,000	11,239,092,000	NUM
ajrhss-2280	203	54	0.0214	0.0214	NUM
ajrhss-2280	203	55	0.8139	0.8139	NUM
ajrhss-2280	203	56	-1.0273	-1.0273	ADJ
ajrhss-2280	203	57	-1.8412	-1.8412	NOUN
ajrhss-2280	203	58	there	there	PRON
ajrhss-2280	203	59	is	be	VERB
ajrhss-2280	203	60	a	a	DET
ajrhss-2280	203	61	reservation	reservation	NOUN
ajrhss-2280	203	62	2019	2019	NUM
ajrhss-2280	203	63	632,802,650,000	632,802,650,000	NUM
ajrhss-2280	203	64	9,164,205,000	9,164,205,000	NUM
ajrhss-2280	203	65	0.0145	0.0145	NUM
ajrhss-2280	203	66	8,833,736,000	8,833,736,000	NUM
ajrhss-2280	203	67	0.0140	0.0140	NUM
ajrhss-2280	203	68	0.3777	0.3777	NUM
ajrhss-2280	203	69	0.3262	0.3262	NUM
ajrhss-2280	203	70	-0.0516	-0.0516	NOUN
ajrhss-2280	203	71	there	there	PRON
ajrhss-2280	203	72	is	be	VERB
ajrhss-2280	203	73	a	a	DET
ajrhss-2280	203	74	reservation	reservation	NOUN
ajrhss-2280	203	75	2020	2020	NUM
ajrhss-2280	203	76	893,964,966,000	893,964,966,000	NUM
ajrhss-2280	203	77	19,907,518,000	19,907,518,000	NUM
ajrhss-2280	203	78	0.0223	0.0223	NUM
ajrhss-2280	203	79	12,839,629,000	12,839,629,000	NUM
ajrhss-2280	203	80	0.0144	0.0144	NUM
ajrhss-2280	203	81	-0.9459	-0.9459	NOUN
ajrhss-2280	203	82	1.9441	1.9441	NUM
ajrhss-2280	203	83	2.8899	2.8899	NUM
ajrhss-2280	203	84	there	there	PRON
ajrhss-2280	203	85	is	be	VERB
ajrhss-2280	203	86	no	no	DET
ajrhss-2280	203	87	reservation	reservation	NOUN
ajrhss-2280	203	88	2021	2021	NUM
ajrhss-2280	203	89	1,821,341,840,000	1,821,341,840,000	NUM
ajrhss-2280	203	90	26,122,025,000	26,122,025,000	NUM
ajrhss-2280	203	91	0.0143	0.0143	NUM
ajrhss-2280	203	92	89,042,608,000	89,042,608,000	NUM
ajrhss-2280	203	93	0.0489	0.0489	NUM
ajrhss-2280	203	94	-1.6860	-1.6860	NOUN
ajrhss-2280	203	95	1.7613	1.7613	NUM
ajrhss-2280	203	96	3.4472	3.4472	NUM
ajrhss-2280	203	97	there	there	PRON
ajrhss-2280	203	98	is	be	VERB
ajrhss-2280	203	99	no	no	DET
ajrhss-2280	203	100	reservation	reservation	NOUN
ajrhss-2280	203	101	2022	2022	NUM
ajrhss-2280	203	102	2,416,088,780,000	2,416,088,780,000	NUM
ajrhss-2280	203	103	27,538,484,000	27,538,484,000	NUM
ajrhss-2280	203	104	0.0114	0.0114	NUM
ajrhss-2280	203	105	381,516,222,000	381,516,222,000	NUM
ajrhss-2280	203	106	0.1579	0.1579	NUM
ajrhss-2280	203	107	1.4197	1.4197	NUM
ajrhss-2280	203	108	1.6803	1.6803	NUM
ajrhss-2280	203	109	0.2607	0.2607	NUM
ajrhss-2280	203	110	there	there	PRON
ajrhss-2280	203	111	is	be	VERB
ajrhss-2280	203	112	no	no	DET
ajrhss-2280	203	113	reservation	reservation	NOUN
ajrhss-2280	203	114	american	american	ADJ
ajrhss-2280	203	115	journal	journal	PROPN
ajrhss-2280	203	116	of	of	ADP
ajrhss-2280	203	117	research	research	NOUN
ajrhss-2280	203	118	in	in	ADP
ajrhss-2280	203	119	humanities	humanity	NOUN
ajrhss-2280	203	120	and	and	CCONJ
ajrhss-2280	203	121	social	social	ADJ
ajrhss-2280	203	122	sciences	science	NOUN
ajrhss-2280	203	123	volume	volume	NOUN
ajrhss-2280	203	124	26	26	NUM
ajrhss-2280	203	125	july	july	PROPN
ajrhss-2280	203	126	2024	2024	NUM
ajrhss-2280	203	127	p	p	NOUN
ajrhss-2280	203	128	a	a	DET
ajrhss-2280	203	129	g	g	NOUN
ajrhss-2280	203	130	e	e	NOUN
ajrhss-2280	203	131	|	|	ADV
ajrhss-2280	203	132	69	69	NUM
ajrhss-2280	203	133	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	203	134	table	table	NOUN
ajrhss-2280	203	135	(	(	PUNCT
ajrhss-2280	203	136	5	5	NUM
ajrhss-2280	203	137	)	)	PUNCT
ajrhss-2280	203	138	results	result	NOUN
ajrhss-2280	203	139	of	of	ADP
ajrhss-2280	203	140	measuring	measure	VERB
ajrhss-2280	203	141	accounting	accounting	NOUN
ajrhss-2280	203	142	conservatism	conservatism	NOUN
ajrhss-2280	203	143	by	by	ADP
ajrhss-2280	203	144	twisting	twist	VERB
ajrhss-2280	203	145	profits	profit	NOUN
ajrhss-2280	203	146	of	of	ADP
ajrhss-2280	203	147	gulf	gulf	PROPN
ajrhss-2280	203	148	bank	bank	PROPN
ajrhss-2280	203	149	of	of	ADP
ajrhss-2280	203	150	iraq	iraq	PROPN
ajrhss-2280	203	151	source	source	NOUN
ajrhss-2280	203	152	:	:	PUNCT
ajrhss-2280	203	153	prepared	prepare	VERB
ajrhss-2280	203	154	by	by	ADP
ajrhss-2280	203	155	the	the	DET
ajrhss-2280	203	156	researcher	researcher	NOUN
ajrhss-2280	203	157	the	the	DET
ajrhss-2280	203	158	table	table	NOUN
ajrhss-2280	203	159	above	above	ADV
ajrhss-2280	203	160	shows	show	VERB
ajrhss-2280	203	161	that	that	SCONJ
ajrhss-2280	203	162	the	the	DET
ajrhss-2280	203	163	highest	high	ADJ
ajrhss-2280	203	164	level	level	NOUN
ajrhss-2280	203	165	of	of	ADP
ajrhss-2280	203	166	implementation	implementation	NOUN
ajrhss-2280	203	167	of	of	ADP
ajrhss-2280	203	168	the	the	DET
ajrhss-2280	203	169	accounting	accounting	NOUN
ajrhss-2280	203	170	conservatism	conservatism	NOUN
ajrhss-2280	203	171	policy	policy	NOUN
ajrhss-2280	203	172	at	at	ADP
ajrhss-2280	203	173	gulf	gulf	PROPN
ajrhss-2280	203	174	bank	bank	PROPN
ajrhss-2280	203	175	during	during	ADP
ajrhss-2280	203	176	the	the	DET
ajrhss-2280	203	177	period	period	NOUN
ajrhss-2280	203	178	from	from	ADP
ajrhss-2280	203	179	2018	2018	NUM
ajrhss-2280	203	180	to	to	ADP
ajrhss-2280	203	181	2022	2022	NUM
ajrhss-2280	203	182	was	be	AUX
ajrhss-2280	203	183	in	in	ADP
ajrhss-2280	203	184	2018	2018	NUM
ajrhss-2280	203	185	,	,	PUNCT
ajrhss-2280	203	186	where	where	SCONJ
ajrhss-2280	203	187	it	it	PRON
ajrhss-2280	203	188	reached	reach	VERB
ajrhss-2280	203	189	-2.8338	-2.8338	NOUN
ajrhss-2280	203	190	,	,	PUNCT
ajrhss-2280	203	191	while	while	SCONJ
ajrhss-2280	203	192	the	the	DET
ajrhss-2280	203	193	lowest	low	ADJ
ajrhss-2280	203	194	level	level	NOUN
ajrhss-2280	203	195	of	of	ADP
ajrhss-2280	203	196	conservatism	conservatism	NOUN
ajrhss-2280	203	197	was	be	AUX
ajrhss-2280	203	198	in	in	ADP
ajrhss-2280	203	199	2019	2019	NUM
ajrhss-2280	203	200	,	,	PUNCT
ajrhss-2280	203	201	at	at	ADP
ajrhss-2280	203	202	-2.6787	-2.6787	NOUN
ajrhss-2280	203	203	.	.	PUNCT
ajrhss-2280	204	1	table	table	NOUN
ajrhss-2280	204	2	6	6	NUM
ajrhss-2280	204	3	:	:	PUNCT
ajrhss-2280	204	4	results	result	NOUN
ajrhss-2280	204	5	of	of	ADP
ajrhss-2280	204	6	measuring	measure	VERB
ajrhss-2280	204	7	accounting	accounting	NOUN
ajrhss-2280	204	8	conservatism	conservatism	NOUN
ajrhss-2280	204	9	using	use	VERB
ajrhss-2280	204	10	earnings	earning	NOUN
ajrhss-2280	204	11	skewness	skewness	NOUN
ajrhss-2280	204	12	for	for	ADP
ajrhss-2280	204	13	middle	middle	PROPN
ajrhss-2280	204	14	east	east	PROPN
ajrhss-2280	204	15	bank	bank	PROPN
ajrhss-2280	204	16	source	source	NOUN
ajrhss-2280	204	17	:	:	PUNCT
ajrhss-2280	204	18	prepared	prepare	VERB
ajrhss-2280	204	19	by	by	ADP
ajrhss-2280	204	20	the	the	DET
ajrhss-2280	204	21	researcher	researcher	NOUN
ajrhss-2280	204	22	the	the	DET
ajrhss-2280	204	23	table	table	NOUN
ajrhss-2280	204	24	above	above	ADV
ajrhss-2280	204	25	shows	show	VERB
ajrhss-2280	204	26	the	the	DET
ajrhss-2280	204	27	level	level	NOUN
ajrhss-2280	204	28	of	of	ADP
ajrhss-2280	204	29	application	application	NOUN
ajrhss-2280	204	30	of	of	ADP
ajrhss-2280	204	31	the	the	DET
ajrhss-2280	204	32	accounting	accounting	NOUN
ajrhss-2280	204	33	conservatism	conservatism	NOUN
ajrhss-2280	204	34	policy	policy	NOUN
ajrhss-2280	204	35	at	at	ADP
ajrhss-2280	204	36	the	the	DET
ajrhss-2280	204	37	middle	middle	PROPN
ajrhss-2280	204	38	east	east	PROPN
ajrhss-2280	204	39	bank	bank	PROPN
ajrhss-2280	204	40	from	from	ADP
ajrhss-2280	204	41	2018	2018	NUM
ajrhss-2280	204	42	to	to	ADP
ajrhss-2280	204	43	2022	2022	NUM
ajrhss-2280	204	44	.	.	PUNCT
ajrhss-2280	205	1	the	the	DET
ajrhss-2280	205	2	highest	high	ADJ
ajrhss-2280	205	3	degree	degree	NOUN
ajrhss-2280	205	4	of	of	ADP
ajrhss-2280	205	5	application	application	NOUN
ajrhss-2280	205	6	was	be	AUX
ajrhss-2280	205	7	in	in	ADP
ajrhss-2280	205	8	2019	2019	NUM
ajrhss-2280	205	9	,	,	PUNCT
ajrhss-2280	205	10	reaching	reach	VERB
ajrhss-2280	205	11	1.2494	1.2494	NUM
ajrhss-2280	205	12	,	,	PUNCT
ajrhss-2280	205	13	while	while	SCONJ
ajrhss-2280	205	14	the	the	DET
ajrhss-2280	205	15	lowest	low	ADJ
ajrhss-2280	205	16	degree	degree	NOUN
ajrhss-2280	205	17	was	be	AUX
ajrhss-2280	205	18	in	in	ADP
ajrhss-2280	205	19	2022	2022	NUM
ajrhss-2280	205	20	,	,	PUNCT
ajrhss-2280	205	21	at	at	ADP
ajrhss-2280	205	22	3.1070	3.1070	NUM
ajrhss-2280	205	23	.	.	PUNCT
ajrhss-2280	205	24	table	table	NOUN
ajrhss-2280	205	25	7	7	NUM
ajrhss-2280	205	26	:	:	PUNCT
ajrhss-2280	205	27	results	result	NOUN
ajrhss-2280	205	28	of	of	ADP
ajrhss-2280	205	29	measuring	measure	VERB
ajrhss-2280	205	30	accounting	accounting	NOUN
ajrhss-2280	205	31	conservatism	conservatism	NOUN
ajrhss-2280	205	32	by	by	ADP
ajrhss-2280	205	33	skewing	skew	VERB
ajrhss-2280	205	34	profits	profit	NOUN
ajrhss-2280	205	35	for	for	ADP
ajrhss-2280	205	36	mosul	mosul	PROPN
ajrhss-2280	205	37	bank	bank	PROPN
ajrhss-2280	205	38	for	for	ADP
ajrhss-2280	205	39	development	development	NOUN
ajrhss-2280	205	40	and	and	CCONJ
ajrhss-2280	205	41	investment	investment	NOUN
ajrhss-2280	205	42	source	source	NOUN
ajrhss-2280	205	43	:	:	PUNCT
ajrhss-2280	205	44	prepared	prepare	VERB
ajrhss-2280	205	45	by	by	ADP
ajrhss-2280	205	46	the	the	DET
ajrhss-2280	205	47	researcher	researcher	NOUN
ajrhss-2280	205	48	year	year	NOUN
ajrhss-2280	205	49	total	total	ADJ
ajrhss-2280	205	50	assets	asset	NOUN
ajrhss-2280	205	51	net	net	ADJ
ajrhss-2280	205	52	income	income	NOUN
ajrhss-2280	205	53	profit	profit	NOUN
ajrhss-2280	205	54	/	/	SYM
ajrhss-2280	205	55	assets	asset	NOUN
ajrhss-2280	205	56	operational	operational	ADJ
ajrhss-2280	205	57	flow	flow	VERB
ajrhss-2280	205	58	flow/	flow/	ADJ
ajrhss-2280	205	59	coefficient	coefficient	NOUN
ajrhss-2280	205	60	of	of	ADP
ajrhss-2280	205	61	skewness	skewness	NOUN
ajrhss-2280	205	62	of	of	ADP
ajrhss-2280	205	63	flows	flow	NOUN
ajrhss-2280	205	64	coefficient	coefficient	NOUN
ajrhss-2280	205	65	of	of	ADP
ajrhss-2280	205	66	skewness	skewness	NOUN
ajrhss-2280	205	67	of	of	ADP
ajrhss-2280	205	68	flows	flow	NOUN
ajrhss-2280	205	69	the	the	DET
ajrhss-2280	205	70	difference	difference	NOUN
ajrhss-2280	205	71	is	be	AUX
ajrhss-2280	205	72	in	in	ADP
ajrhss-2280	205	73	twisting	twist	VERB
ajrhss-2280	205	74	accounting	accounting	NOUN
ajrhss-2280	205	75	conservatism	conservatism	NOUN
ajrhss-2280	205	76	assets	asset	NOUN
ajrhss-2280	205	77	2018	2018	NUM
ajrhss-2280	205	78	578,336,518,931	578,336,518,931	NUM
ajrhss-2280	205	79	591,789,500	591,789,500	NUM
ajrhss-2280	205	80	0.0010	0.0010	NUM
ajrhss-2280	205	81	180,025,906	180,025,906	NUM
ajrhss-2280	205	82	0.0003	0.0003	NUM
ajrhss-2280	205	83	0.8395	0.8395	NUM
ajrhss-2280	205	84	-1.9943	-1.9943	NOUN
ajrhss-2280	205	85	-2.8338	-2.8338	NOUN
ajrhss-2280	205	86	there	there	PRON
ajrhss-2280	205	87	is	be	VERB
ajrhss-2280	205	88	a	a	DET
ajrhss-2280	205	89	reservation	reservation	NOUN
ajrhss-2280	205	90	2019	2019	NUM
ajrhss-2280	205	91	549,154,530,701	549,154,530,701	NUM
ajrhss-2280	205	92	-3,931,357,837	-3,931,357,837	PUNCT
ajrhss-2280	205	93	-0.0072	-0.0072	NOUN
ajrhss-2280	205	94	6,234,005,385	6,234,005,385	NUM
ajrhss-2280	205	95	0.0114	0.0114	NUM
ajrhss-2280	205	96	-1.0935	-1.0935	NOUN
ajrhss-2280	206	1	1.5852	1.5852	NUM
ajrhss-2280	206	2	2.6787	2.6787	NUM
ajrhss-2280	206	3	there	there	PRON
ajrhss-2280	206	4	is	be	VERB
ajrhss-2280	206	5	no	no	DET
ajrhss-2280	206	6	reservation	reservation	NOUN
ajrhss-2280	206	7	2020	2020	NUM
ajrhss-2280	206	8	510,798,283,631	510,798,283,631	NUM
ajrhss-2280	206	9	-1,477,089	-1,477,089	SYM
ajrhss-2280	206	10	0.0000	0.0000	NUM
ajrhss-2280	206	11	-18,048,171,856	-18,048,171,856	PROPN
ajrhss-2280	206	12	-0.0353	-0.0353	PROPN
ajrhss-2280	206	13	-0.2974	-0.2974	PROPN
ajrhss-2280	206	14	-1.6588	-1.6588	NOUN
ajrhss-2280	206	15	-1.3614	-1.3614	PUNCT
ajrhss-2280	207	1	there	there	PRON
ajrhss-2280	207	2	is	be	VERB
ajrhss-2280	207	3	reservation	reservation	NOUN
ajrhss-2280	207	4	2021	2021	NUM
ajrhss-2280	207	5	538,490,755,397	538,490,755,397	NUM
ajrhss-2280	207	6	-5,038,769,658	-5,038,769,658	PUNCT
ajrhss-2280	207	7	-0.0094	-0.0094	NOUN
ajrhss-2280	207	8	27,764,316,365	27,764,316,365	NUM
ajrhss-2280	207	9	0.0516	0.0516	NUM
ajrhss-2280	207	10	-0.1207	-0.1207	NOUN
ajrhss-2280	207	11	0.1849	0.1849	NUM
ajrhss-2280	207	12	0.3057	0.3057	NUM
ajrhss-2280	207	13	there	there	PRON
ajrhss-2280	207	14	is	be	VERB
ajrhss-2280	207	15	no	no	DET
ajrhss-2280	207	16	reservation	reservation	NOUN
ajrhss-2280	207	17	2022	2022	NUM
ajrhss-2280	207	18	553,057,328,642	553,057,328,642	NUM
ajrhss-2280	207	19	-5,131,100,435	-5,131,100,435	PUNCT
ajrhss-2280	207	20	-0.0093	-0.0093	NOUN
ajrhss-2280	207	21	35,056,205,788	35,056,205,788	NUM
ajrhss-2280	207	22	0.0634	0.0634	NUM
ajrhss-2280	207	23	1.7049	1.7049	NUM
ajrhss-2280	207	24	-0.7950	-0.7950	NOUN
ajrhss-2280	207	25	-2.4999	-2.4999	NOUN
ajrhss-2280	207	26	there	there	PRON
ajrhss-2280	207	27	is	be	VERB
ajrhss-2280	207	28	a	a	DET
ajrhss-2280	207	29	reservation	reservation	NOUN
ajrhss-2280	207	30	year	year	NOUN
ajrhss-2280	207	31	total	total	ADJ
ajrhss-2280	207	32	assets	asset	NOUN
ajrhss-2280	207	33	net	net	ADJ
ajrhss-2280	207	34	income	income	NOUN
ajrhss-2280	207	35	profit	profit	NOUN
ajrhss-2280	207	36	/	/	SYM
ajrhss-2280	207	37	assets	asset	NOUN
ajrhss-2280	207	38	operational	operational	ADJ
ajrhss-2280	207	39	flow	flow	NOUN
ajrhss-2280	207	40	flow	flow	NOUN
ajrhss-2280	207	41	profit	profit	NOUN
ajrhss-2280	207	42	skewness	skewness	NOUN
ajrhss-2280	207	43	factor	factor	NOUN
ajrhss-2280	207	44	coefficient	coefficient	NOUN
ajrhss-2280	207	45	of	of	ADP
ajrhss-2280	207	46	skewness	skewness	NOUN
ajrhss-2280	207	47	of	of	ADP
ajrhss-2280	207	48	flows	flow	NOUN
ajrhss-2280	207	49	the	the	DET
ajrhss-2280	207	50	difference	difference	NOUN
ajrhss-2280	207	51	is	be	AUX
ajrhss-2280	207	52	in	in	ADP
ajrhss-2280	207	53	twisting	twist	VERB
ajrhss-2280	207	54	accounting	accounting	NOUN
ajrhss-2280	207	55	conservatism	conservatism	NOUN
ajrhss-2280	207	56	assets	asset	NOUN
ajrhss-2280	207	57	2018	2018	NUM
ajrhss-2280	207	58	800,749,802,000	800,749,802,000	NUM
ajrhss-2280	207	59	-2,295,243,000	-2,295,243,000	ADP
ajrhss-2280	207	60	-0.0029	-0.0029	NOUN
ajrhss-2280	208	1	53,162,896,000	53,162,896,000	NUM
ajrhss-2280	208	2	0.0664	0.0664	NUM
ajrhss-2280	208	3	0.5283	0.5283	NUM
ajrhss-2280	208	4	0.9404	0.9404	NUM
ajrhss-2280	208	5	0.4121	0.4121	NUM
ajrhss-2280	208	6	there	there	PRON
ajrhss-2280	208	7	is	be	VERB
ajrhss-2280	208	8	no	no	DET
ajrhss-2280	208	9	reservation	reservation	NOUN
ajrhss-2280	208	10	2019	2019	NUM
ajrhss-2280	208	11	658,231,494,000	658,231,494,000	NUM
ajrhss-2280	208	12	78,677,000	78,677,000	NUM
ajrhss-2280	208	13	0.0001	0.0001	NUM
ajrhss-2280	208	14	147,583,400,000	147,583,400,000	NUM
ajrhss-2280	208	15	0.2242	0.2242	NUM
ajrhss-2280	208	16	1.8966	1.8966	NUM
ajrhss-2280	208	17	0.6472	0.6472	NUM
ajrhss-2280	208	18	-1.2494	-1.2494	VERB
ajrhss-2280	208	19	there	there	PRON
ajrhss-2280	208	20	is	be	VERB
ajrhss-2280	208	21	reservation	reservation	NOUN
ajrhss-2280	208	22	2020	2020	NUM
ajrhss-2280	208	23	647,868,750,000	647,868,750,000	NUM
ajrhss-2280	208	24	-2,095,830,000	-2,095,830,000	PUNCT
ajrhss-2280	208	25	-0.0032	-0.0032	X
ajrhss-2280	208	26	4,062,911,000	4,062,911,000	NUM
ajrhss-2280	209	1	0.0063	0.0063	NUM
ajrhss-2280	209	2	0.2001	0.2001	NUM
ajrhss-2280	209	3	0.5539	0.5539	NUM
ajrhss-2280	209	4	0.3538	0.3538	NUM
ajrhss-2280	209	5	there	there	PRON
ajrhss-2280	209	6	is	be	VERB
ajrhss-2280	209	7	no	no	DET
ajrhss-2280	209	8	reservation	reservation	NOUN
ajrhss-2280	209	9	2021	2021	NUM
ajrhss-2280	209	10	640,721,811,000	640,721,811,000	NUM
ajrhss-2280	209	11	290,173,000	290,173,000	NUM
ajrhss-2280	209	12	0.0005	0.0005	NUM
ajrhss-2280	209	13	27,788,916,000	27,788,916,000	NUM
ajrhss-2280	209	14	0.0434	0.0434	NUM
ajrhss-2280	209	15	-0.0057	-0.0057	VERB
ajrhss-2280	209	16	1.6014	1.6014	NUM
ajrhss-2280	209	17	1.6070	1.6070	NUM
ajrhss-2280	209	18	there	there	PRON
ajrhss-2280	209	19	is	be	VERB
ajrhss-2280	209	20	no	no	DET
ajrhss-2280	209	21	reservation	reservation	NOUN
ajrhss-2280	209	22	2022	2022	NUM
ajrhss-2280	209	23	795,103,959,000	795,103,959,000	NUM
ajrhss-2280	210	1	14,488,000	14,488,000	NUM
ajrhss-2280	210	2	0.0000	0.0000	NUM
ajrhss-2280	210	3	76,426,404,000	76,426,404,000	NUM
ajrhss-2280	210	4	0.0961	0.0961	NUM
ajrhss-2280	210	5	-1.9295	-1.9295	NOUN
ajrhss-2280	210	6	1.1776	1.1776	NUM
ajrhss-2280	210	7	3.1070	3.1070	NUM
ajrhss-2280	210	8	there	there	PRON
ajrhss-2280	210	9	is	be	VERB
ajrhss-2280	210	10	no	no	DET
ajrhss-2280	210	11	reservation	reservation	NOUN
ajrhss-2280	210	12	year	year	NOUN
ajrhss-2280	210	13	total	total	ADJ
ajrhss-2280	210	14	assets	asset	NOUN
ajrhss-2280	210	15	net	net	ADJ
ajrhss-2280	210	16	income	income	NOUN
ajrhss-2280	210	17	profit	profit	NOUN
ajrhss-2280	210	18	/	/	SYM
ajrhss-2280	210	19	assets	asset	NOUN
ajrhss-2280	210	20	operational	operational	ADJ
ajrhss-2280	210	21	flow	flow	NOUN
ajrhss-2280	210	22	flow	flow	NOUN
ajrhss-2280	210	23	profit	profit	NOUN
ajrhss-2280	210	24	skewness	skewness	NOUN
ajrhss-2280	210	25	factor	factor	NOUN
ajrhss-2280	210	26	coefficient	coefficient	NOUN
ajrhss-2280	210	27	of	of	ADP
ajrhss-2280	210	28	skewness	skewness	NOUN
ajrhss-2280	210	29	of	of	ADP
ajrhss-2280	210	30	flows	flow	NOUN
ajrhss-2280	210	31	the	the	DET
ajrhss-2280	210	32	difference	difference	NOUN
ajrhss-2280	210	33	is	be	AUX
ajrhss-2280	210	34	in	in	ADP
ajrhss-2280	210	35	twisting	twist	VERB
ajrhss-2280	210	36	accounting	accounting	NOUN
ajrhss-2280	210	37	conservatism	conservatism	NOUN
ajrhss-2280	210	38	assets	asset	NOUN
ajrhss-2280	210	39	2018	2018	NUM
ajrhss-2280	211	1	409,740,060,338	409,740,060,338	NUM
ajrhss-2280	211	2	2,584,497,909	2,584,497,909	NOUN
ajrhss-2280	211	3	0.0063	0.0063	NUM
ajrhss-2280	211	4	70,082,563,495	70,082,563,495	NUM
ajrhss-2280	211	5	0.1710	0.1710	NUM
ajrhss-2280	211	6	-0.9537	-0.9537	NOUN
ajrhss-2280	211	7	-0.3345	-0.3345	NOUN
ajrhss-2280	211	8	0.6192	0.6192	NUM
ajrhss-2280	211	9	there	there	PRON
ajrhss-2280	211	10	is	be	VERB
ajrhss-2280	211	11	no	no	DET
ajrhss-2280	211	12	reservation	reservation	NOUN
ajrhss-2280	211	13	2019	2019	NUM
ajrhss-2280	211	14	410,167,917,709	410,167,917,709	NUM
ajrhss-2280	211	15	3,418,816,088	3,418,816,088	NUM
ajrhss-2280	211	16	0.0083	0.0083	NUM
ajrhss-2280	211	17	-19,734,103,755	-19,734,103,755	PUNCT
ajrhss-2280	211	18	-0.0481	-0.0481	NOUN
ajrhss-2280	212	1	0.8315	0.8315	NUM
ajrhss-2280	212	2	0.5553	0.5553	NUM
ajrhss-2280	212	3	-0.2763	-0.2763	ADJ
ajrhss-2280	212	4	there	there	PRON
ajrhss-2280	212	5	is	be	VERB
ajrhss-2280	212	6	reservation	reservation	NOUN
ajrhss-2280	212	7	2020	2020	NUM
ajrhss-2280	212	8	397,449,289,966	397,449,289,966	NUM
ajrhss-2280	212	9	1,452,467,621	1,452,467,621	NUM
ajrhss-2280	213	1	0.0037	0.0037	NUM
ajrhss-2280	213	2	11,129,688,409	11,129,688,409	NUM
ajrhss-2280	213	3	0.0280	0.0280	NUM
ajrhss-2280	213	4	0.3658	0.3658	NUM
ajrhss-2280	213	5	1.3150	1.3150	NUM
ajrhss-2280	213	6	0.9492	0.9492	NUM
ajrhss-2280	213	7	there	there	PRON
ajrhss-2280	213	8	is	be	VERB
ajrhss-2280	213	9	no	no	DET
ajrhss-2280	213	10	reservation	reservation	NOUN
ajrhss-2280	213	11	2021	2021	NUM
ajrhss-2280	213	12	772,857,151,713	772,857,151,713	NUM
ajrhss-2280	213	13	3,714,240,483	3,714,240,483	NUM
ajrhss-2280	213	14	0.0048	0.0048	NUM
ajrhss-2280	213	15	374,254,885,566	374,254,885,566	NUM
ajrhss-2280	213	16	0.4842	0.4842	NUM
ajrhss-2280	213	17	0.5202	0.5202	NUM
ajrhss-2280	213	18	1.1976	1.1976	NUM
ajrhss-2280	213	19	0.6774	0.6774	NUM
ajrhss-2280	213	20	there	there	PRON
ajrhss-2280	213	21	is	be	VERB
ajrhss-2280	213	22	no	no	DET
ajrhss-2280	213	23	reservation	reservation	NOUN
ajrhss-2280	213	24	2022	2022	NUM
ajrhss-2280	213	25	793,656,712,688	793,656,712,688	NUM
ajrhss-2280	213	26	5,482,472,576	5,482,472,576	NUM
ajrhss-2280	213	27	0.0069	0.0069	NUM
ajrhss-2280	213	28	4,165,580,730	4,165,580,730	NOUN
ajrhss-2280	213	29	0.0052	0.0052	NUM
ajrhss-2280	213	30	0.1310	0.1310	NUM
ajrhss-2280	213	31	1.8984	1.8984	NUM
ajrhss-2280	213	32	1.7674	1.7674	NUM
ajrhss-2280	213	33	there	there	PRON
ajrhss-2280	213	34	is	be	VERB
ajrhss-2280	213	35	no	no	DET
ajrhss-2280	213	36	reservation	reservation	NOUN
ajrhss-2280	213	37	american	american	ADJ
ajrhss-2280	213	38	journal	journal	PROPN
ajrhss-2280	213	39	of	of	ADP
ajrhss-2280	213	40	research	research	NOUN
ajrhss-2280	213	41	in	in	ADP
ajrhss-2280	213	42	humanities	humanity	NOUN
ajrhss-2280	213	43	and	and	CCONJ
ajrhss-2280	213	44	social	social	ADJ
ajrhss-2280	213	45	sciences	science	NOUN
ajrhss-2280	213	46	volume	volume	NOUN
ajrhss-2280	213	47	26	26	NUM
ajrhss-2280	213	48	july	july	PROPN
ajrhss-2280	213	49	2024	2024	NUM
ajrhss-2280	213	50	p	p	NOUN
ajrhss-2280	213	51	a	a	DET
ajrhss-2280	213	52	g	g	NOUN
ajrhss-2280	213	53	e	e	NOUN
ajrhss-2280	213	54	|	|	ADV
ajrhss-2280	213	55	70	70	NUM
ajrhss-2280	213	56	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	213	57	the	the	DET
ajrhss-2280	213	58	table	table	NOUN
ajrhss-2280	213	59	above	above	ADV
ajrhss-2280	213	60	shows	show	VERB
ajrhss-2280	213	61	that	that	SCONJ
ajrhss-2280	213	62	the	the	DET
ajrhss-2280	213	63	bank	bank	NOUN
ajrhss-2280	213	64	of	of	ADP
ajrhss-2280	213	65	mosul	mosul	PROPN
ajrhss-2280	213	66	had	have	VERB
ajrhss-2280	213	67	the	the	DET
ajrhss-2280	213	68	highest	high	ADJ
ajrhss-2280	213	69	level	level	NOUN
ajrhss-2280	213	70	of	of	ADP
ajrhss-2280	213	71	implementation	implementation	NOUN
ajrhss-2280	213	72	of	of	ADP
ajrhss-2280	213	73	the	the	DET
ajrhss-2280	213	74	accounting	accounting	NOUN
ajrhss-2280	213	75	conservatism	conservatism	NOUN
ajrhss-2280	213	76	policy	policy	NOUN
ajrhss-2280	213	77	during	during	ADP
ajrhss-2280	213	78	the	the	DET
ajrhss-2280	213	79	period	period	NOUN
ajrhss-2280	213	80	from	from	ADP
ajrhss-2280	213	81	2018	2018	NUM
ajrhss-2280	213	82	to	to	ADP
ajrhss-2280	213	83	2022	2022	NUM
ajrhss-2280	213	84	in	in	ADP
ajrhss-2280	213	85	the	the	DET
ajrhss-2280	213	86	year	year	NOUN
ajrhss-2280	213	87	2019	2019	NUM
ajrhss-2280	213	88	,	,	PUNCT
ajrhss-2280	213	89	where	where	SCONJ
ajrhss-2280	213	90	it	it	PRON
ajrhss-2280	213	91	reached	reach	VERB
ajrhss-2280	213	92	0.2763	0.2763	NUM
ajrhss-2280	213	93	.	.	PUNCT
ajrhss-2280	214	1	table	table	NOUN
ajrhss-2280	214	2	8	8	NUM
ajrhss-2280	214	3	:	:	PUNCT
ajrhss-2280	214	4	results	result	NOUN
ajrhss-2280	214	5	of	of	ADP
ajrhss-2280	214	6	measuring	measure	VERB
ajrhss-2280	214	7	accounting	accounting	NOUN
ajrhss-2280	214	8	conservatism	conservatism	NOUN
ajrhss-2280	214	9	by	by	ADP
ajrhss-2280	214	10	skewing	skew	VERB
ajrhss-2280	214	11	profits	profit	NOUN
ajrhss-2280	214	12	for	for	ADP
ajrhss-2280	214	13	a	a	DET
ajrhss-2280	214	14	bank	bank	NOUN
ajrhss-2280	214	15	for	for	ADP
ajrhss-2280	214	16	babel	babel	NOUN
ajrhss-2280	214	17	company	company	NOUN
ajrhss-2280	214	18	.	.	PUNCT
ajrhss-2280	215	1	source	source	NOUN
ajrhss-2280	215	2	:	:	PUNCT
ajrhss-2280	215	3	prepared	prepare	VERB
ajrhss-2280	215	4	by	by	ADP
ajrhss-2280	215	5	the	the	DET
ajrhss-2280	215	6	researcher	researcher	NOUN
ajrhss-2280	215	7	the	the	DET
ajrhss-2280	215	8	table	table	NOUN
ajrhss-2280	215	9	shows	show	VERB
ajrhss-2280	215	10	the	the	DET
ajrhss-2280	215	11	level	level	NOUN
ajrhss-2280	215	12	of	of	ADP
ajrhss-2280	215	13	application	application	NOUN
ajrhss-2280	215	14	of	of	ADP
ajrhss-2280	215	15	the	the	DET
ajrhss-2280	215	16	accounting	accounting	NOUN
ajrhss-2280	215	17	conservatism	conservatism	NOUN
ajrhss-2280	215	18	policy	policy	NOUN
ajrhss-2280	215	19	at	at	ADP
ajrhss-2280	215	20	the	the	DET
ajrhss-2280	215	21	bank	bank	NOUN
ajrhss-2280	215	22	of	of	ADP
ajrhss-2280	215	23	babel	babel	NOUN
ajrhss-2280	215	24	from	from	ADP
ajrhss-2280	215	25	2018	2018	NUM
ajrhss-2280	215	26	to	to	ADP
ajrhss-2280	215	27	2022	2022	NUM
ajrhss-2280	215	28	.	.	PUNCT
ajrhss-2280	216	1	the	the	DET
ajrhss-2280	216	2	highest	high	ADJ
ajrhss-2280	216	3	degree	degree	NOUN
ajrhss-2280	216	4	of	of	ADP
ajrhss-2280	216	5	application	application	NOUN
ajrhss-2280	216	6	was	be	AUX
ajrhss-2280	216	7	in	in	ADP
ajrhss-2280	216	8	2018	2018	NUM
ajrhss-2280	216	9	,	,	PUNCT
ajrhss-2280	216	10	with	with	ADP
ajrhss-2280	216	11	a	a	DET
ajrhss-2280	216	12	value	value	NOUN
ajrhss-2280	216	13	of	of	ADP
ajrhss-2280	216	14	-2.7206	-2.7206	NOUN
ajrhss-2280	216	15	,	,	PUNCT
ajrhss-2280	216	16	while	while	SCONJ
ajrhss-2280	216	17	the	the	DET
ajrhss-2280	216	18	lowest	low	ADJ
ajrhss-2280	216	19	degree	degree	NOUN
ajrhss-2280	216	20	was	be	AUX
ajrhss-2280	216	21	in	in	ADP
ajrhss-2280	216	22	2022	2022	NUM
ajrhss-2280	216	23	,	,	PUNCT
ajrhss-2280	216	24	with	with	ADP
ajrhss-2280	216	25	a	a	DET
ajrhss-2280	216	26	value	value	NOUN
ajrhss-2280	216	27	of	of	ADP
ajrhss-2280	216	28	0.0057	0.0057	NUM
ajrhss-2280	216	29	.	.	PUNCT
ajrhss-2280	217	1	table	table	NOUN
ajrhss-2280	217	2	9	9	NUM
ajrhss-2280	217	3	:	:	PUNCT
ajrhss-2280	217	4	results	result	NOUN
ajrhss-2280	217	5	of	of	ADP
ajrhss-2280	217	6	measuring	measure	VERB
ajrhss-2280	217	7	accounting	accounting	NOUN
ajrhss-2280	217	8	conservatism	conservatism	NOUN
ajrhss-2280	217	9	using	use	VERB
ajrhss-2280	217	10	earnings	earning	NOUN
ajrhss-2280	217	11	skewness	skewness	NOUN
ajrhss-2280	217	12	for	for	ADP
ajrhss-2280	217	13	the	the	DET
ajrhss-2280	217	14	bank	bank	NOUN
ajrhss-2280	217	15	of	of	ADP
ajrhss-2280	217	16	baghdad	baghdad	PROPN
ajrhss-2280	217	17	.	.	PUNCT
ajrhss-2280	218	1	source	source	NOUN
ajrhss-2280	218	2	:	:	PUNCT
ajrhss-2280	218	3	prepared	prepare	VERB
ajrhss-2280	218	4	by	by	ADP
ajrhss-2280	218	5	the	the	DET
ajrhss-2280	218	6	researcher	researcher	NOUN
ajrhss-2280	218	7	the	the	DET
ajrhss-2280	218	8	table	table	NOUN
ajrhss-2280	218	9	above	above	ADV
ajrhss-2280	218	10	shows	show	VERB
ajrhss-2280	218	11	the	the	DET
ajrhss-2280	218	12	application	application	NOUN
ajrhss-2280	218	13	of	of	ADP
ajrhss-2280	218	14	the	the	DET
ajrhss-2280	218	15	accounting	accounting	NOUN
ajrhss-2280	218	16	conservatism	conservatism	NOUN
ajrhss-2280	218	17	policy	policy	NOUN
ajrhss-2280	218	18	in	in	ADP
ajrhss-2280	218	19	the	the	DET
ajrhss-2280	218	20	bank	bank	NOUN
ajrhss-2280	218	21	of	of	ADP
ajrhss-2280	218	22	baghdad	baghdad	PROPN
ajrhss-2280	218	23	from	from	ADP
ajrhss-2280	218	24	2018	2018	NUM
ajrhss-2280	218	25	to	to	ADP
ajrhss-2280	218	26	2022	2022	NUM
ajrhss-2280	218	27	.	.	PUNCT
ajrhss-2280	219	1	the	the	DET
ajrhss-2280	219	2	highest	high	ADJ
ajrhss-2280	219	3	degree	degree	NOUN
ajrhss-2280	219	4	of	of	ADP
ajrhss-2280	219	5	application	application	NOUN
ajrhss-2280	219	6	was	be	AUX
ajrhss-2280	219	7	in	in	ADP
ajrhss-2280	219	8	2019	2019	NUM
ajrhss-2280	219	9	,	,	PUNCT
ajrhss-2280	219	10	with	with	ADP
ajrhss-2280	219	11	a	a	DET
ajrhss-2280	219	12	value	value	NOUN
ajrhss-2280	219	13	of	of	ADP
ajrhss-2280	219	14	-3.2043	-3.2043	NOUN
ajrhss-2280	219	15	,	,	PUNCT
ajrhss-2280	219	16	while	while	SCONJ
ajrhss-2280	219	17	the	the	DET
ajrhss-2280	219	18	lowest	low	ADJ
ajrhss-2280	219	19	degree	degree	NOUN
ajrhss-2280	219	20	was	be	AUX
ajrhss-2280	219	21	in	in	ADP
ajrhss-2280	219	22	2020	2020	NUM
ajrhss-2280	219	23	,	,	PUNCT
ajrhss-2280	219	24	with	with	ADP
ajrhss-2280	219	25	a	a	DET
ajrhss-2280	219	26	value	value	NOUN
ajrhss-2280	219	27	of	of	ADP
ajrhss-2280	219	28	0.0754	0.0754	NUM
ajrhss-2280	219	29	.	.	PUNCT
ajrhss-2280	220	1	year	year	NOUN
ajrhss-2280	220	2	total	total	ADJ
ajrhss-2280	220	3	assets	asset	NOUN
ajrhss-2280	220	4	net	net	ADJ
ajrhss-2280	220	5	income	income	NOUN
ajrhss-2280	220	6	profit	profit	NOUN
ajrhss-2280	220	7	/	/	SYM
ajrhss-2280	220	8	assets	asset	NOUN
ajrhss-2280	220	9	operational	operational	ADJ
ajrhss-2280	220	10	flow	flow	NOUN
ajrhss-2280	220	11	flow	flow	NOUN
ajrhss-2280	220	12	profit	profit	NOUN
ajrhss-2280	220	13	skewness	skewness	NOUN
ajrhss-2280	220	14	factor	factor	NOUN
ajrhss-2280	220	15	coefficient	coefficient	NOUN
ajrhss-2280	220	16	of	of	ADP
ajrhss-2280	220	17	skewness	skewness	NOUN
ajrhss-2280	220	18	of	of	ADP
ajrhss-2280	220	19	flows	flow	NOUN
ajrhss-2280	220	20	the	the	DET
ajrhss-2280	220	21	difference	difference	NOUN
ajrhss-2280	220	22	is	be	AUX
ajrhss-2280	220	23	in	in	ADP
ajrhss-2280	220	24	twisting	twist	VERB
ajrhss-2280	220	25	accounting	accounting	NOUN
ajrhss-2280	220	26	conservatism	conservatism	NOUN
ajrhss-2280	220	27	assets	asset	NOUN
ajrhss-2280	220	28	2018	2018	NUM
ajrhss-2280	220	29	375,666,557,542	375,666,557,542	NUM
ajrhss-2280	220	30	3,775,492,031	3,775,492,031	NUM
ajrhss-2280	220	31	0.0101	0.0101	NUM
ajrhss-2280	221	1	20,362,587,993	20,362,587,993	NUM
ajrhss-2280	221	2	0.0542	0.0542	NUM
ajrhss-2280	221	3	1.9951	1.9951	NUM
ajrhss-2280	221	4	-0.7255	-0.7255	NOUN
ajrhss-2280	221	5	-2.7206	-2.7206	NOUN
ajrhss-2280	221	6	there	there	PRON
ajrhss-2280	221	7	is	be	VERB
ajrhss-2280	221	8	reservation	reservation	NOUN
ajrhss-2280	221	9	2019	2019	NUM
ajrhss-2280	221	10	427,424,159,717	427,424,159,717	NUM
ajrhss-2280	221	11	1,321,673,774	1,321,673,774	NUM
ajrhss-2280	221	12	0.0031	0.0031	NUM
ajrhss-2280	221	13	-11,206,222,741	-11,206,222,741	PROPN
ajrhss-2280	221	14	-0.0262	-0.0262	PROPN
ajrhss-2280	222	1	0.7827	0.7827	NUM
ajrhss-2280	222	2	0.7520	0.7520	NUM
ajrhss-2280	222	3	-0.0306	-0.0306	NOUN
ajrhss-2280	222	4	there	there	PRON
ajrhss-2280	222	5	is	be	VERB
ajrhss-2280	222	6	reservation	reservation	NOUN
ajrhss-2280	222	7	2020	2020	NUM
ajrhss-2280	222	8	435,176,073,334	435,176,073,334	NUM
ajrhss-2280	222	9	-11,651,985,384	-11,651,985,384	NUM
ajrhss-2280	222	10	-0.0268	-0.0268	NOUN
ajrhss-2280	223	1	10,386,461,855	10,386,461,855	NUM
ajrhss-2280	223	2	0.0239	0.0239	NUM
ajrhss-2280	223	3	-1.7955	-1.7955	NOUN
ajrhss-2280	223	4	0.4223	0.4223	NUM
ajrhss-2280	223	5	2.2179	2.2179	NUM
ajrhss-2280	223	6	there	there	PRON
ajrhss-2280	223	7	is	be	VERB
ajrhss-2280	223	8	no	no	DET
ajrhss-2280	223	9	reservation	reservation	NOUN
ajrhss-2280	223	10	2021	2021	NUM
ajrhss-2280	223	11	434,903,628,081	434,903,628,081	NUM
ajrhss-2280	223	12	-4,619,256,598	-4,619,256,598	PUNCT
ajrhss-2280	223	13	-0.0106	-0.0106	NOUN
ajrhss-2280	223	14	28,799,770,263	28,799,770,263	NUM
ajrhss-2280	223	15	0.0662	0.0662	NUM
ajrhss-2280	223	16	-0.6246	-0.6246	NOUN
ajrhss-2280	223	17	-1.0368	-1.0368	NOUN
ajrhss-2280	223	18	-0.4122	-0.4122	PROPN
ajrhss-2280	223	19	there	there	PRON
ajrhss-2280	223	20	is	be	VERB
ajrhss-2280	223	21	reservation	reservation	NOUN
ajrhss-2280	223	22	2022	2022	NUM
ajrhss-2280	223	23	0	0	NUM
ajrhss-2280	223	24	-0.2441	-0.2441	NOUN
ajrhss-2280	223	25	-0.2498	-0.2498	NOUN
ajrhss-2280	223	26	-0.0057	-0.0057	VERB
ajrhss-2280	223	27	there	there	PRON
ajrhss-2280	223	28	is	be	VERB
ajrhss-2280	223	29	reservation	reservation	NOUN
ajrhss-2280	223	30	year	year	NOUN
ajrhss-2280	223	31	total	total	ADJ
ajrhss-2280	223	32	assets	asset	NOUN
ajrhss-2280	223	33	net	net	ADJ
ajrhss-2280	223	34	income	income	NOUN
ajrhss-2280	223	35	profit	profit	NOUN
ajrhss-2280	223	36	/	/	SYM
ajrhss-2280	223	37	assets	asset	NOUN
ajrhss-2280	223	38	operational	operational	ADJ
ajrhss-2280	223	39	flow	flow	NOUN
ajrhss-2280	223	40	flow	flow	NOUN
ajrhss-2280	223	41	/	/	SYM
ajrhss-2280	223	42	profit	profit	NOUN
ajrhss-2280	223	43	skewness	skewness	NOUN
ajrhss-2280	223	44	factor	factor	NOUN
ajrhss-2280	223	45	coefficient	coefficient	NOUN
ajrhss-2280	223	46	of	of	ADP
ajrhss-2280	223	47	skewness	skewness	NOUN
ajrhss-2280	223	48	of	of	ADP
ajrhss-2280	223	49	flows	flow	NOUN
ajrhss-2280	223	50	the	the	DET
ajrhss-2280	223	51	difference	difference	NOUN
ajrhss-2280	223	52	is	be	AUX
ajrhss-2280	223	53	in	in	ADP
ajrhss-2280	223	54	twisting	twist	VERB
ajrhss-2280	223	55	accounting	accounting	NOUN
ajrhss-2280	223	56	conservatism	conservatism	NOUN
ajrhss-2280	223	57	assets	asset	NOUN
ajrhss-2280	224	1	2018	2018	NUM
ajrhss-2280	224	2	1,113,538,558,000	1,113,538,558,000	NUM
ajrhss-2280	224	3	4,152,102,000	4,152,102,000	NUM
ajrhss-2280	224	4	0.0037	0.0037	NUM
ajrhss-2280	224	5	73,170,765,000	73,170,765,000	NUM
ajrhss-2280	224	6	0.0657	0.0657	NUM
ajrhss-2280	224	7	1.4747	1.4747	NUM
ajrhss-2280	224	8	0.3295	0.3295	NUM
ajrhss-2280	224	9	-1.1451	-1.1451	NOUN
ajrhss-2280	224	10	there	there	PRON
ajrhss-2280	224	11	is	be	VERB
ajrhss-2280	224	12	a	a	DET
ajrhss-2280	224	13	reservation	reservation	NOUN
ajrhss-2280	224	14	2019	2019	NUM
ajrhss-2280	224	15	1,132,744,205,000	1,132,744,205,000	NUM
ajrhss-2280	224	16	7,298,604,000	7,298,604,000	NUM
ajrhss-2280	224	17	0.0064	0.0064	NUM
ajrhss-2280	224	18	-4,975,556,000	-4,975,556,000	PUNCT
ajrhss-2280	224	19	-0.0044	-0.0044	PROPN
ajrhss-2280	224	20	1.7753	1.7753	NUM
ajrhss-2280	224	21	-1.4290	-1.4290	NOUN
ajrhss-2280	224	22	-3.2043	-3.2043	NOUN
ajrhss-2280	224	23	there	there	PRON
ajrhss-2280	224	24	is	be	VERB
ajrhss-2280	224	25	a	a	DET
ajrhss-2280	224	26	reservation	reservation	NOUN
ajrhss-2280	224	27	2020	2020	NUM
ajrhss-2280	224	28	1,419,528,237,000	1,419,528,237,000	NUM
ajrhss-2280	224	29	20,200,071,000	20,200,071,000	NUM
ajrhss-2280	224	30	0.0142	0.0142	NUM
ajrhss-2280	224	31	420,263,814	420,263,814	NUM
ajrhss-2280	224	32	0.0003	0.0003	NUM
ajrhss-2280	224	33	1.6334	1.6334	NUM
ajrhss-2280	224	34	1.5580	1.5580	NUM
ajrhss-2280	224	35	-0.0754	-0.0754	ADV
ajrhss-2280	224	36	there	there	PRON
ajrhss-2280	224	37	is	be	VERB
ajrhss-2280	224	38	a	a	DET
ajrhss-2280	224	39	reservation	reservation	NOUN
ajrhss-2280	224	40	2021	2021	NUM
ajrhss-2280	224	41	1,539,808,656,000	1,539,808,656,000	NUM
ajrhss-2280	224	42	29,980,363,000	29,980,363,000	NUM
ajrhss-2280	224	43	0.0195	0.0195	NUM
ajrhss-2280	224	44	230,124,174,000	230,124,174,000	NUM
ajrhss-2280	224	45	0.1494	0.1494	NUM
ajrhss-2280	224	46	0.3157	0.3157	NUM
ajrhss-2280	224	47	1.0282	1.0282	NUM
ajrhss-2280	224	48	0.7125	0.7125	NUM
ajrhss-2280	224	49	there	there	PRON
ajrhss-2280	224	50	is	be	VERB
ajrhss-2280	224	51	no	no	DET
ajrhss-2280	224	52	reservation	reservation	NOUN
ajrhss-2280	224	53	2022	2022	NUM
ajrhss-2280	224	54	1,724,199,578,000	1,724,199,578,000	NUM
ajrhss-2280	225	1	53,154,485,000	53,154,485,000	NUM
ajrhss-2280	226	1	0.0308	0.0308	NUM
ajrhss-2280	226	2	51,913,122,000	51,913,122,000	NUM
ajrhss-2280	226	3	0.0301	0.0301	NUM
ajrhss-2280	226	4	0.4724	0.4724	NUM
ajrhss-2280	226	5	1.7472	1.7472	NUM
ajrhss-2280	226	6	1.2748	1.2748	NUM
ajrhss-2280	226	7	there	there	PRON
ajrhss-2280	226	8	is	be	VERB
ajrhss-2280	226	9	no	no	DET
ajrhss-2280	226	10	reservation	reservation	NOUN
ajrhss-2280	226	11	american	american	ADJ
ajrhss-2280	226	12	journal	journal	PROPN
ajrhss-2280	226	13	of	of	ADP
ajrhss-2280	226	14	research	research	NOUN
ajrhss-2280	226	15	in	in	ADP
ajrhss-2280	226	16	humanities	humanity	NOUN
ajrhss-2280	226	17	and	and	CCONJ
ajrhss-2280	226	18	social	social	ADJ
ajrhss-2280	226	19	sciences	science	NOUN
ajrhss-2280	226	20	volume	volume	NOUN
ajrhss-2280	226	21	26	26	NUM
ajrhss-2280	226	22	july	july	PROPN
ajrhss-2280	226	23	2024	2024	NUM
ajrhss-2280	226	24	p	p	NOUN
ajrhss-2280	226	25	a	a	DET
ajrhss-2280	226	26	g	g	NOUN
ajrhss-2280	226	27	e	e	NOUN
ajrhss-2280	226	28	|	|	ADV
ajrhss-2280	226	29	71	71	NUM
ajrhss-2280	226	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	226	31	table	table	NOUN
ajrhss-2280	226	32	10	10	NUM
ajrhss-2280	226	33	:	:	PUNCT
ajrhss-2280	226	34	results	result	NOUN
ajrhss-2280	226	35	of	of	ADP
ajrhss-2280	226	36	measuring	measure	VERB
ajrhss-2280	226	37	accounting	accounting	NOUN
ajrhss-2280	226	38	conservatism	conservatism	NOUN
ajrhss-2280	226	39	using	use	VERB
ajrhss-2280	226	40	earnings	earning	NOUN
ajrhss-2280	226	41	skewness	skewness	NOUN
ajrhss-2280	226	42	for	for	ADP
ajrhss-2280	226	43	sumer	sumer	PROPN
ajrhss-2280	226	44	commercial	commercial	PROPN
ajrhss-2280	226	45	bank	bank	PROPN
ajrhss-2280	226	46	source	source	NOUN
ajrhss-2280	226	47	:	:	PUNCT
ajrhss-2280	226	48	prepared	prepare	VERB
ajrhss-2280	226	49	by	by	ADP
ajrhss-2280	226	50	the	the	DET
ajrhss-2280	226	51	researcher	researcher	NOUN
ajrhss-2280	226	52	the	the	DET
ajrhss-2280	226	53	table	table	NOUN
ajrhss-2280	226	54	above	above	ADV
ajrhss-2280	226	55	shows	show	VERB
ajrhss-2280	226	56	the	the	DET
ajrhss-2280	226	57	results	result	NOUN
ajrhss-2280	226	58	of	of	ADP
ajrhss-2280	226	59	measuring	measure	VERB
ajrhss-2280	226	60	the	the	DET
ajrhss-2280	226	61	application	application	NOUN
ajrhss-2280	226	62	of	of	ADP
ajrhss-2280	226	63	the	the	DET
ajrhss-2280	226	64	accounting	accounting	NOUN
ajrhss-2280	226	65	conservatism	conservatism	NOUN
ajrhss-2280	226	66	policy	policy	NOUN
ajrhss-2280	226	67	at	at	ADP
ajrhss-2280	226	68	sumer	sumer	PROPN
ajrhss-2280	226	69	bank	bank	PROPN
ajrhss-2280	226	70	from	from	ADP
ajrhss-2280	226	71	2018	2018	NUM
ajrhss-2280	226	72	to	to	ADP
ajrhss-2280	226	73	2022	2022	NUM
ajrhss-2280	226	74	.	.	PUNCT
ajrhss-2280	227	1	the	the	DET
ajrhss-2280	227	2	highest	high	ADJ
ajrhss-2280	227	3	degree	degree	NOUN
ajrhss-2280	227	4	of	of	ADP
ajrhss-2280	227	5	application	application	NOUN
ajrhss-2280	227	6	of	of	ADP
ajrhss-2280	227	7	the	the	DET
ajrhss-2280	227	8	policy	policy	NOUN
ajrhss-2280	227	9	was	be	AUX
ajrhss-2280	227	10	in	in	ADP
ajrhss-2280	227	11	2019	2019	NUM
ajrhss-2280	227	12	,	,	PUNCT
ajrhss-2280	227	13	with	with	ADP
ajrhss-2280	227	14	a	a	DET
ajrhss-2280	227	15	value	value	NOUN
ajrhss-2280	227	16	of	of	ADP
ajrhss-2280	227	17	-2.9511	-2.9511	NOUN
ajrhss-2280	227	18	,	,	PUNCT
ajrhss-2280	227	19	while	while	SCONJ
ajrhss-2280	227	20	the	the	DET
ajrhss-2280	227	21	lowest	low	ADJ
ajrhss-2280	227	22	degree	degree	NOUN
ajrhss-2280	227	23	was	be	AUX
ajrhss-2280	227	24	in	in	ADP
ajrhss-2280	227	25	2021	2021	NUM
ajrhss-2280	227	26	,	,	PUNCT
ajrhss-2280	227	27	with	with	ADP
ajrhss-2280	227	28	a	a	DET
ajrhss-2280	227	29	value	value	NOUN
ajrhss-2280	227	30	of	of	ADP
ajrhss-2280	227	31	0.2614	0.2614	NUM
ajrhss-2280	227	32	.	.	PUNCT
ajrhss-2280	228	1	table	table	NOUN
ajrhss-2280	228	2	11	11	NUM
ajrhss-2280	228	3	:	:	PUNCT
ajrhss-2280	229	1	results	result	NOUN
ajrhss-2280	229	2	of	of	ADP
ajrhss-2280	229	3	measuring	measure	VERB
ajrhss-2280	229	4	accounting	accounting	NOUN
ajrhss-2280	229	5	conservatism	conservatism	NOUN
ajrhss-2280	229	6	using	use	VERB
ajrhss-2280	229	7	earnings	earning	NOUN
ajrhss-2280	229	8	skewness	skewness	NOUN
ajrhss-2280	229	9	for	for	ADP
ajrhss-2280	229	10	assyria	assyria	PROPN
ajrhss-2280	229	11	international	international	PROPN
ajrhss-2280	229	12	bank	bank	PROPN
ajrhss-2280	229	13	source	source	NOUN
ajrhss-2280	229	14	:	:	PUNCT
ajrhss-2280	229	15	prepared	prepare	VERB
ajrhss-2280	229	16	by	by	ADP
ajrhss-2280	229	17	the	the	DET
ajrhss-2280	229	18	researcher	researcher	NOUN
ajrhss-2280	229	19	the	the	DET
ajrhss-2280	229	20	table	table	NOUN
ajrhss-2280	229	21	above	above	ADV
ajrhss-2280	229	22	,	,	PUNCT
ajrhss-2280	229	23	prepared	prepare	VERB
ajrhss-2280	229	24	by	by	ADP
ajrhss-2280	229	25	the	the	DET
ajrhss-2280	229	26	researcher	researcher	NOUN
ajrhss-2280	229	27	,	,	PUNCT
ajrhss-2280	229	28	shows	show	VERB
ajrhss-2280	229	29	the	the	DET
ajrhss-2280	229	30	degree	degree	NOUN
ajrhss-2280	229	31	of	of	ADP
ajrhss-2280	229	32	application	application	NOUN
ajrhss-2280	229	33	of	of	ADP
ajrhss-2280	229	34	the	the	DET
ajrhss-2280	229	35	accounting	accounting	NOUN
ajrhss-2280	229	36	conservatism	conservatism	NOUN
ajrhss-2280	229	37	policy	policy	NOUN
ajrhss-2280	229	38	at	at	ADP
ajrhss-2280	229	39	assyria	assyria	PROPN
ajrhss-2280	229	40	bank	bank	PROPN
ajrhss-2280	229	41	from	from	ADP
ajrhss-2280	229	42	2018	2018	NUM
ajrhss-2280	229	43	to	to	ADP
ajrhss-2280	229	44	2022	2022	NUM
ajrhss-2280	229	45	.	.	PUNCT
ajrhss-2280	230	1	the	the	DET
ajrhss-2280	230	2	results	result	NOUN
ajrhss-2280	230	3	indicate	indicate	VERB
ajrhss-2280	230	4	that	that	SCONJ
ajrhss-2280	230	5	the	the	DET
ajrhss-2280	230	6	highest	high	ADJ
ajrhss-2280	230	7	degree	degree	NOUN
ajrhss-2280	230	8	of	of	ADP
ajrhss-2280	230	9	application	application	NOUN
ajrhss-2280	230	10	of	of	ADP
ajrhss-2280	230	11	the	the	DET
ajrhss-2280	230	12	policy	policy	NOUN
ajrhss-2280	230	13	was	be	AUX
ajrhss-2280	230	14	in	in	ADP
ajrhss-2280	230	15	2021	2021	NUM
ajrhss-2280	230	16	,	,	PUNCT
ajrhss-2280	230	17	reaching	reach	VERB
ajrhss-2280	230	18	0.9287	0.9287	NUM
ajrhss-2280	230	19	,	,	PUNCT
ajrhss-2280	230	20	while	while	SCONJ
ajrhss-2280	230	21	the	the	DET
ajrhss-2280	230	22	lowest	low	ADJ
ajrhss-2280	230	23	degree	degree	NOUN
ajrhss-2280	230	24	was	be	AUX
ajrhss-2280	230	25	in	in	ADP
ajrhss-2280	230	26	2019	2019	NUM
ajrhss-2280	230	27	,	,	PUNCT
ajrhss-2280	230	28	reaching	reach	VERB
ajrhss-2280	230	29	0.0235	0.0235	NUM
ajrhss-2280	230	30	.	.	PUNCT
ajrhss-2280	230	31	table	table	NOUN
ajrhss-2280	230	32	12	12	NUM
ajrhss-2280	230	33	:	:	PUNCT
ajrhss-2280	230	34	results	result	NOUN
ajrhss-2280	230	35	of	of	ADP
ajrhss-2280	230	36	measuring	measure	VERB
ajrhss-2280	230	37	accounting	accounting	NOUN
ajrhss-2280	230	38	conservatism	conservatism	NOUN
ajrhss-2280	230	39	using	use	VERB
ajrhss-2280	230	40	earnings	earning	NOUN
ajrhss-2280	230	41	skewness	skewness	NOUN
ajrhss-2280	230	42	for	for	ADP
ajrhss-2280	230	43	the	the	DET
ajrhss-2280	230	44	commercial	commercial	ADJ
ajrhss-2280	230	45	bank	bank	PROPN
ajrhss-2280	230	46	of	of	ADP
ajrhss-2280	230	47	iraq	iraq	PROPN
ajrhss-2280	230	48	source	source	NOUN
ajrhss-2280	230	49	:	:	PUNCT
ajrhss-2280	230	50	prepared	prepare	VERB
ajrhss-2280	230	51	by	by	ADP
ajrhss-2280	230	52	the	the	DET
ajrhss-2280	230	53	researcher	researcher	NOUN
ajrhss-2280	230	54	year	year	NOUN
ajrhss-2280	230	55	total	total	ADJ
ajrhss-2280	230	56	assets	asset	NOUN
ajrhss-2280	230	57	net	net	ADJ
ajrhss-2280	230	58	income	income	NOUN
ajrhss-2280	230	59	profit	profit	NOUN
ajrhss-2280	230	60	/	/	SYM
ajrhss-2280	230	61	assets	asset	NOUN
ajrhss-2280	230	62	operational	operational	ADJ
ajrhss-2280	230	63	flow	flow	NOUN
ajrhss-2280	230	64	flow	flow	NOUN
ajrhss-2280	230	65	/	/	SYM
ajrhss-2280	230	66	profit	profit	NOUN
ajrhss-2280	230	67	skewness	skewness	NOUN
ajrhss-2280	230	68	factor	factor	NOUN
ajrhss-2280	230	69	coefficient	coefficient	NOUN
ajrhss-2280	230	70	of	of	ADP
ajrhss-2280	230	71	skewness	skewness	NOUN
ajrhss-2280	230	72	of	of	ADP
ajrhss-2280	230	73	flows	flow	NOUN
ajrhss-2280	230	74	the	the	DET
ajrhss-2280	230	75	difference	difference	NOUN
ajrhss-2280	230	76	is	be	AUX
ajrhss-2280	230	77	in	in	ADP
ajrhss-2280	230	78	twisting	twist	VERB
ajrhss-2280	230	79	accounting	accounting	NOUN
ajrhss-2280	230	80	conservatism	conservatism	NOUN
ajrhss-2280	230	81	assets	asset	NOUN
ajrhss-2280	230	82	2018	2018	NUM
ajrhss-2280	231	1	409,535,591,000	409,535,591,000	NUM
ajrhss-2280	231	2	912,969,000	912,969,000	NUM
ajrhss-2280	231	3	0.0022	0.0022	NUM
ajrhss-2280	231	4	45,205,342,000	45,205,342,000	NUM
ajrhss-2280	231	5	0.1104	0.1104	NUM
ajrhss-2280	231	6	-0.0233	-0.0233	NOUN
ajrhss-2280	231	7	-0.5971	-0.5971	VERB
ajrhss-2280	231	8	-0.5737	-0.5737	VERB
ajrhss-2280	231	9	there	there	PRON
ajrhss-2280	231	10	is	be	VERB
ajrhss-2280	231	11	reservation	reservation	NOUN
ajrhss-2280	231	12	2019	2019	NUM
ajrhss-2280	231	13	350,378,452,000	350,378,452,000	NUM
ajrhss-2280	231	14	1,008,783,000	1,008,783,000	NUM
ajrhss-2280	232	1	0.0029	0.0029	NUM
ajrhss-2280	232	2	-58,382,663,000	-58,382,663,000	NUM
ajrhss-2280	232	3	-0.1666	-0.1666	VERB
ajrhss-2280	232	4	1.8170	1.8170	NUM
ajrhss-2280	232	5	-1.1341	-1.1341	NOUN
ajrhss-2280	232	6	-2.9511	-2.9511	NOUN
ajrhss-2280	232	7	there	there	PRON
ajrhss-2280	232	8	is	be	VERB
ajrhss-2280	232	9	reservation	reservation	NOUN
ajrhss-2280	232	10	2020	2020	NUM
ajrhss-2280	232	11	333,165,030,000	333,165,030,000	NUM
ajrhss-2280	232	12	1,066,854,000	1,066,854,000	NUM
ajrhss-2280	232	13	0.0032	0.0032	NUM
ajrhss-2280	232	14	19,591,877,000	19,591,877,000	NUM
ajrhss-2280	232	15	0.0588	0.0588	NUM
ajrhss-2280	232	16	-1.0675	-1.0675	NOUN
ajrhss-2280	232	17	-1.7714	-1.7714	PUNCT
ajrhss-2280	233	1	-0.7039	-0.7039	NOUN
ajrhss-2280	233	2	there	there	PRON
ajrhss-2280	233	3	is	be	VERB
ajrhss-2280	233	4	reservation	reservation	NOUN
ajrhss-2280	233	5	2021	2021	NUM
ajrhss-2280	233	6	372,349,319,000	372,349,319,000	NUM
ajrhss-2280	233	7	1,122,568,000	1,122,568,000	NUM
ajrhss-2280	233	8	0.0030	0.0030	NUM
ajrhss-2280	233	9	51,193,173,000	51,193,173,000	NUM
ajrhss-2280	233	10	0.1375	0.1375	NUM
ajrhss-2280	233	11	-1.4212	-1.4212	NOUN
ajrhss-2280	233	12	-1.6825	-1.6825	PROPN
ajrhss-2280	233	13	-0.2614	-0.2614	PUNCT
ajrhss-2280	234	1	there	there	PRON
ajrhss-2280	234	2	is	be	VERB
ajrhss-2280	234	3	reservation	reservation	NOUN
ajrhss-2280	234	4	2022	2022	NUM
ajrhss-2280	234	5	327,857,356,000	327,857,356,000	NUM
ajrhss-2280	234	6	1,261,166,000	1,261,166,000	NUM
ajrhss-2280	234	7	0.0038	0.0038	NUM
ajrhss-2280	234	8	-41,370,465,000	-41,370,465,000	PROPN
ajrhss-2280	234	9	-0.1262	-0.1262	PROPN
ajrhss-2280	234	10	1.4587	1.4587	NUM
ajrhss-2280	234	11	0.1799	0.1799	NUM
ajrhss-2280	234	12	-1.2788	-1.2788	X
ajrhss-2280	234	13	there	there	PRON
ajrhss-2280	234	14	is	be	VERB
ajrhss-2280	234	15	reservation	reservation	NOUN
ajrhss-2280	234	16	year	year	NOUN
ajrhss-2280	234	17	total	total	ADJ
ajrhss-2280	234	18	assets	asset	NOUN
ajrhss-2280	234	19	net	net	ADJ
ajrhss-2280	234	20	income	income	NOUN
ajrhss-2280	234	21	profit	profit	NOUN
ajrhss-2280	234	22	/	/	SYM
ajrhss-2280	234	23	assets	asset	NOUN
ajrhss-2280	234	24	operational	operational	ADJ
ajrhss-2280	234	25	flow	flow	VERB
ajrhss-2280	234	26	flow/	flow/	ADJ
ajrhss-2280	234	27	asses	ass	NOUN
ajrhss-2280	234	28	profit	profit	NOUN
ajrhss-2280	234	29	skewness	skewness	NOUN
ajrhss-2280	234	30	factor	factor	NOUN
ajrhss-2280	234	31	coefficient	coefficient	NOUN
ajrhss-2280	234	32	of	of	ADP
ajrhss-2280	234	33	skewness	skewness	NOUN
ajrhss-2280	234	34	of	of	ADP
ajrhss-2280	234	35	flows	flow	NOUN
ajrhss-2280	234	36	the	the	DET
ajrhss-2280	234	37	difference	difference	NOUN
ajrhss-2280	234	38	is	be	AUX
ajrhss-2280	234	39	in	in	ADP
ajrhss-2280	234	40	twisting	twist	VERB
ajrhss-2280	234	41	accounting	accounting	NOUN
ajrhss-2280	234	42	conservatism	conservatism	NOUN
ajrhss-2280	234	43	2018	2018	NUM
ajrhss-2280	234	44	467,479,690,000	467,479,690,000	NUM
ajrhss-2280	235	1	4,735,286,000	4,735,286,000	NUM
ajrhss-2280	235	2	0.0101	0.0101	NUM
ajrhss-2280	235	3	98,873,748,000	98,873,748,000	NUM
ajrhss-2280	235	4	0.2115	0.2115	NUM
ajrhss-2280	235	5	-1.7461	-1.7461	PROPN
ajrhss-2280	235	6	-1.3243	-1.3243	NOUN
ajrhss-2280	235	7	0.4218	0.4218	NUM
ajrhss-2280	235	8	there	there	PRON
ajrhss-2280	235	9	is	be	VERB
ajrhss-2280	235	10	no	no	DET
ajrhss-2280	235	11	reservation	reservation	NOUN
ajrhss-2280	235	12	2019	2019	NUM
ajrhss-2280	235	13	424,655,845,000	424,655,845,000	NUM
ajrhss-2280	235	14	6,048,969,000	6,048,969,000	NUM
ajrhss-2280	236	1	0.0142	0.0142	NUM
ajrhss-2280	236	2	-38,334,664,000	-38,334,664,000	PUNCT
ajrhss-2280	236	3	-0.0903	-0.0903	NOUN
ajrhss-2280	236	4	-0.0402	-0.0402	NOUN
ajrhss-2280	236	5	-0.0167	-0.0167	PUNCT
ajrhss-2280	237	1	0.0235	0.0235	NUM
ajrhss-2280	237	2	there	there	PRON
ajrhss-2280	237	3	is	be	VERB
ajrhss-2280	237	4	no	no	DET
ajrhss-2280	237	5	reservation	reservation	NOUN
ajrhss-2280	237	6	2020	2020	NUM
ajrhss-2280	237	7	473,954,153,000	473,954,153,000	NUM
ajrhss-2280	237	8	14,827,792,000	14,827,792,000	NUM
ajrhss-2280	237	9	0.0313	0.0313	NUM
ajrhss-2280	237	10	25,940,395,000	25,940,395,000	NUM
ajrhss-2280	237	11	0.0547	0.0547	NUM
ajrhss-2280	237	12	0.0218	0.0218	NUM
ajrhss-2280	237	13	0.9205	0.9205	NUM
ajrhss-2280	237	14	0.8987	0.8987	NUM
ajrhss-2280	237	15	there	there	PRON
ajrhss-2280	237	16	is	be	VERB
ajrhss-2280	237	17	no	no	DET
ajrhss-2280	237	18	reservation	reservation	NOUN
ajrhss-2280	237	19	2021	2021	NUM
ajrhss-2280	237	20	613,525,839,000	613,525,839,000	NUM
ajrhss-2280	237	21	7,620,058,000	7,620,058,000	NUM
ajrhss-2280	238	1	0.0124	0.0124	NUM
ajrhss-2280	239	1	-16,742,214,000	-16,742,214,000	NUM
ajrhss-2280	239	2	-0.0273	-0.0273	NOUN
ajrhss-2280	239	3	1.8183	1.8183	NUM
ajrhss-2280	239	4	0.8896	0.8896	NUM
ajrhss-2280	239	5	-0.9287	-0.9287	NOUN
ajrhss-2280	239	6	there	there	PRON
ajrhss-2280	239	7	is	be	VERB
ajrhss-2280	239	8	reservation	reservation	NOUN
ajrhss-2280	239	9	2022	2022	NUM
ajrhss-2280	239	10	779,419,575,000	779,419,575,000	NUM
ajrhss-2280	239	11	12,891,219,000	12,891,219,000	NUM
ajrhss-2280	239	12	0.0165	0.0165	NUM
ajrhss-2280	239	13	-96,505,515,000	-96,505,515,000	PUNCT
ajrhss-2280	239	14	-0.1238	-0.1238	VERB
ajrhss-2280	239	15	1.7754	1.7754	NUM
ajrhss-2280	239	16	0.6979	0.6979	NUM
ajrhss-2280	239	17	-1.0775	-1.0775	NOUN
ajrhss-2280	239	18	there	there	PRON
ajrhss-2280	239	19	is	be	VERB
ajrhss-2280	239	20	reservation	reservation	NOUN
ajrhss-2280	239	21	year	year	NOUN
ajrhss-2280	239	22	total	total	ADJ
ajrhss-2280	239	23	assets	asset	NOUN
ajrhss-2280	239	24	net	net	ADJ
ajrhss-2280	239	25	income	income	NOUN
ajrhss-2280	239	26	profit	profit	NOUN
ajrhss-2280	239	27	/	/	SYM
ajrhss-2280	239	28	assets	asset	NOUN
ajrhss-2280	239	29	operational	operational	ADJ
ajrhss-2280	239	30	flow	flow	NOUN
ajrhss-2280	239	31	flow	flow	NOUN
ajrhss-2280	239	32	/	/	SYM
ajrhss-2280	239	33	profit	profit	NOUN
ajrhss-2280	239	34	skewness	skewness	NOUN
ajrhss-2280	239	35	factor	factor	NOUN
ajrhss-2280	239	36	coefficient	coefficient	NOUN
ajrhss-2280	239	37	of	of	ADP
ajrhss-2280	239	38	skewness	skewness	NOUN
ajrhss-2280	239	39	of	of	ADP
ajrhss-2280	239	40	flows	flow	NOUN
ajrhss-2280	239	41	the	the	DET
ajrhss-2280	239	42	difference	difference	NOUN
ajrhss-2280	239	43	is	be	AUX
ajrhss-2280	239	44	in	in	ADP
ajrhss-2280	239	45	twisting	twist	VERB
ajrhss-2280	239	46	accounting	accounting	NOUN
ajrhss-2280	239	47	conservatism	conservatism	NOUN
ajrhss-2280	239	48	assets	asset	NOUN
ajrhss-2280	239	49	2018	2018	NUM
ajrhss-2280	240	1	515,535,374,763	515,535,374,763	NUM
ajrhss-2280	240	2	-16,798,612,900	-16,798,612,900	NOUN
ajrhss-2280	240	3	-0.0326	-0.0326	NOUN
ajrhss-2280	240	4	-49,700,818,870	-49,700,818,870	PUNCT
ajrhss-2280	240	5	-0.0964	-0.0964	VERB
ajrhss-2280	240	6	0.6151	0.6151	NUM
ajrhss-2280	240	7	-0.6543	-0.6543	NOUN
ajrhss-2280	240	8	-1.2693	-1.2693	NOUN
ajrhss-2280	240	9	there	there	PRON
ajrhss-2280	240	10	is	be	VERB
ajrhss-2280	240	11	a	a	DET
ajrhss-2280	240	12	reservation	reservation	NOUN
ajrhss-2280	240	13	2019	2019	NUM
ajrhss-2280	240	14	604,313,971,998	604,313,971,998	NUM
ajrhss-2280	240	15	-2,057,722,269	-2,057,722,269	PUNCT
ajrhss-2280	240	16	-0.0034	-0.0034	NOUN
ajrhss-2280	240	17	-1,246,498,000	-1,246,498,000	PUNCT
ajrhss-2280	240	18	-0.0021	-0.0021	NOUN
ajrhss-2280	240	19	-1.8263	-1.8263	ADJ
ajrhss-2280	240	20	-0.6163	-0.6163	PROPN
ajrhss-2280	241	1	1.2100	1.2100	NUM
ajrhss-2280	241	2	there	there	PRON
ajrhss-2280	241	3	is	be	VERB
ajrhss-2280	241	4	no	no	DET
ajrhss-2280	241	5	reservation	reservation	NOUN
ajrhss-2280	241	6	2020	2020	NUM
ajrhss-2280	241	7	699,147,651,000	699,147,651,000	NUM
ajrhss-2280	241	8	447,941,000	447,941,000	NUM
ajrhss-2280	241	9	0.0006	0.0006	NUM
ajrhss-2280	241	10	112,722,642	112,722,642	NUM
ajrhss-2280	241	11	0.0002	0.0002	NUM
ajrhss-2280	241	12	-1.8009	-1.8009	NOUN
ajrhss-2280	241	13	0.5409	0.5409	NUM
ajrhss-2280	241	14	2.3417	2.3417	NUM
ajrhss-2280	241	15	there	there	PRON
ajrhss-2280	241	16	is	be	VERB
ajrhss-2280	241	17	no	no	DET
ajrhss-2280	241	18	reservation	reservation	NOUN
ajrhss-2280	241	19	2021	2021	NUM
ajrhss-2280	241	20	827,259,701,000	827,259,701,000	NUM
ajrhss-2280	241	21	1,981,862,000	1,981,862,000	NUM
ajrhss-2280	242	1	0.0024	0.0024	NUM
ajrhss-2280	242	2	39,375,787,000	39,375,787,000	NUM
ajrhss-2280	242	3	0.0476	0.0476	NUM
ajrhss-2280	242	4	-1.8725	-1.8725	NOUN
ajrhss-2280	242	5	-1.1069	-1.1069	NOUN
ajrhss-2280	242	6	0.7656	0.7656	NUM
ajrhss-2280	242	7	there	there	PRON
ajrhss-2280	242	8	is	be	VERB
ajrhss-2280	242	9	no	no	DET
ajrhss-2280	242	10	reservation	reservation	NOUN
ajrhss-2280	242	11	2022	2022	NUM
ajrhss-2280	242	12	792,670,153,000	792,670,153,000	NUM
ajrhss-2280	242	13	173,368,000	173,368,000	NUM
ajrhss-2280	242	14	0.0002	0.0002	NUM
ajrhss-2280	242	15	3,820,139,000	3,820,139,000	NUM
ajrhss-2280	242	16	0.0048	0.0048	NUM
ajrhss-2280	242	17	-1.0832	-1.0832	NOUN
ajrhss-2280	243	1	1.9125	1.9125	NUM
ajrhss-2280	243	2	2.9957	2.9957	NUM
ajrhss-2280	243	3	there	there	PRON
ajrhss-2280	243	4	is	be	VERB
ajrhss-2280	243	5	no	no	DET
ajrhss-2280	243	6	reservation	reservation	NOUN
ajrhss-2280	243	7	american	american	ADJ
ajrhss-2280	243	8	journal	journal	PROPN
ajrhss-2280	243	9	of	of	ADP
ajrhss-2280	243	10	research	research	NOUN
ajrhss-2280	243	11	in	in	ADP
ajrhss-2280	243	12	humanities	humanity	NOUN
ajrhss-2280	243	13	and	and	CCONJ
ajrhss-2280	243	14	social	social	ADJ
ajrhss-2280	243	15	sciences	science	NOUN
ajrhss-2280	243	16	volume	volume	NOUN
ajrhss-2280	243	17	26	26	NUM
ajrhss-2280	243	18	july	july	PROPN
ajrhss-2280	243	19	2024	2024	NUM
ajrhss-2280	243	20	p	p	NOUN
ajrhss-2280	243	21	a	a	DET
ajrhss-2280	243	22	g	g	NOUN
ajrhss-2280	243	23	e	e	NOUN
ajrhss-2280	243	24	|	|	NOUN
ajrhss-2280	243	25	72	72	NUM
ajrhss-2280	243	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	243	27	the	the	DET
ajrhss-2280	243	28	table	table	NOUN
ajrhss-2280	243	29	above	above	ADV
ajrhss-2280	243	30	shows	show	VERB
ajrhss-2280	243	31	that	that	SCONJ
ajrhss-2280	243	32	the	the	DET
ajrhss-2280	243	33	commercial	commercial	ADJ
ajrhss-2280	243	34	bank	bank	PROPN
ajrhss-2280	243	35	of	of	ADP
ajrhss-2280	243	36	iraq	iraq	PROPN
ajrhss-2280	243	37	had	have	VERB
ajrhss-2280	243	38	the	the	DET
ajrhss-2280	243	39	highest	high	ADJ
ajrhss-2280	243	40	degree	degree	NOUN
ajrhss-2280	243	41	of	of	ADP
ajrhss-2280	243	42	implementation	implementation	NOUN
ajrhss-2280	243	43	of	of	ADP
ajrhss-2280	243	44	the	the	DET
ajrhss-2280	243	45	accounting	accounting	NOUN
ajrhss-2280	243	46	conservatism	conservatism	NOUN
ajrhss-2280	243	47	policy	policy	NOUN
ajrhss-2280	243	48	during	during	ADP
ajrhss-2280	243	49	the	the	DET
ajrhss-2280	243	50	period	period	NOUN
ajrhss-2280	243	51	from	from	ADP
ajrhss-2280	243	52	2018	2018	NUM
ajrhss-2280	243	53	to	to	ADP
ajrhss-2280	243	54	2022	2022	NUM
ajrhss-2280	243	55	,	,	PUNCT
ajrhss-2280	243	56	with	with	ADP
ajrhss-2280	243	57	the	the	DET
ajrhss-2280	243	58	highest	high	ADJ
ajrhss-2280	243	59	implementation	implementation	NOUN
ajrhss-2280	243	60	in	in	ADP
ajrhss-2280	243	61	2018	2018	NUM
ajrhss-2280	243	62	at	at	ADP
ajrhss-2280	243	63	1.7069	1.7069	NUM
ajrhss-2280	243	64	.	.	PUNCT
ajrhss-2280	243	65	table	table	NOUN
ajrhss-2280	243	66	13	13	NUM
ajrhss-2280	243	67	:	:	PUNCT
ajrhss-2280	243	68	results	result	NOUN
ajrhss-2280	243	69	of	of	ADP
ajrhss-2280	243	70	measuring	measure	VERB
ajrhss-2280	243	71	accounting	accounting	NOUN
ajrhss-2280	243	72	conservatism	conservatism	NOUN
ajrhss-2280	243	73	using	use	VERB
ajrhss-2280	243	74	earnings	earning	NOUN
ajrhss-2280	243	75	skewness	skewness	NOUN
ajrhss-2280	243	76	for	for	ADP
ajrhss-2280	243	77	al	al	PROPN
ajrhss-2280	243	78	mansour	mansour	PROPN
ajrhss-2280	243	79	investment	investment	PROPN
ajrhss-2280	243	80	bank	bank	PROPN
ajrhss-2280	243	81	source	source	NOUN
ajrhss-2280	243	82	:	:	PUNCT
ajrhss-2280	243	83	prepared	prepare	VERB
ajrhss-2280	243	84	by	by	ADP
ajrhss-2280	243	85	the	the	DET
ajrhss-2280	243	86	researcher	researcher	NOUN
ajrhss-2280	243	87	the	the	DET
ajrhss-2280	243	88	table	table	NOUN
ajrhss-2280	243	89	shows	show	VERB
ajrhss-2280	243	90	that	that	SCONJ
ajrhss-2280	243	91	the	the	DET
ajrhss-2280	243	92	highest	high	ADJ
ajrhss-2280	243	93	level	level	NOUN
ajrhss-2280	243	94	of	of	ADP
ajrhss-2280	243	95	implementation	implementation	NOUN
ajrhss-2280	243	96	of	of	ADP
ajrhss-2280	243	97	the	the	DET
ajrhss-2280	243	98	accounting	accounting	NOUN
ajrhss-2280	243	99	conservatism	conservatism	NOUN
ajrhss-2280	243	100	policy	policy	NOUN
ajrhss-2280	243	101	at	at	ADP
ajrhss-2280	243	102	almansour	almansour	PROPN
ajrhss-2280	243	103	bank	bank	NOUN
ajrhss-2280	243	104	during	during	ADP
ajrhss-2280	243	105	the	the	DET
ajrhss-2280	243	106	period	period	NOUN
ajrhss-2280	243	107	from	from	ADP
ajrhss-2280	243	108	2018	2018	NUM
ajrhss-2280	243	109	to	to	ADP
ajrhss-2280	243	110	2022	2022	NUM
ajrhss-2280	243	111	was	be	AUX
ajrhss-2280	243	112	in	in	ADP
ajrhss-2280	243	113	2018	2018	NUM
ajrhss-2280	243	114	,	,	PUNCT
ajrhss-2280	243	115	with	with	ADP
ajrhss-2280	243	116	a	a	DET
ajrhss-2280	243	117	value	value	NOUN
ajrhss-2280	243	118	of	of	ADP
ajrhss-2280	243	119	-3.4778	-3.4778	NOUN
ajrhss-2280	243	120	.	.	PUNCT
ajrhss-2280	244	1	table	table	NOUN
ajrhss-2280	244	2	14	14	NUM
ajrhss-2280	244	3	:	:	PUNCT
ajrhss-2280	244	4	results	result	NOUN
ajrhss-2280	244	5	of	of	ADP
ajrhss-2280	244	6	measuring	measure	VERB
ajrhss-2280	244	7	accounting	accounting	NOUN
ajrhss-2280	244	8	conservatism	conservatism	NOUN
ajrhss-2280	244	9	using	use	VERB
ajrhss-2280	244	10	earnings	earning	NOUN
ajrhss-2280	244	11	skewness	skewness	NOUN
ajrhss-2280	244	12	for	for	ADP
ajrhss-2280	244	13	united	united	PROPN
ajrhss-2280	244	14	bank	bank	PROPN
ajrhss-2280	244	15	source	source	PROPN
ajrhss-2280	244	16	:	:	PUNCT
ajrhss-2280	244	17	prepared	prepare	VERB
ajrhss-2280	244	18	by	by	ADP
ajrhss-2280	244	19	the	the	DET
ajrhss-2280	244	20	researcher	researcher	NOUN
ajrhss-2280	244	21	.	.	PUNCT
ajrhss-2280	245	1	the	the	DET
ajrhss-2280	245	2	table	table	NOUN
ajrhss-2280	245	3	above	above	ADV
ajrhss-2280	245	4	shows	show	VERB
ajrhss-2280	245	5	that	that	SCONJ
ajrhss-2280	245	6	the	the	DET
ajrhss-2280	245	7	united	united	PROPN
ajrhss-2280	245	8	bank	bank	PROPN
ajrhss-2280	245	9	had	have	VERB
ajrhss-2280	245	10	the	the	DET
ajrhss-2280	245	11	highest	high	ADJ
ajrhss-2280	245	12	degree	degree	NOUN
ajrhss-2280	245	13	of	of	ADP
ajrhss-2280	245	14	implementation	implementation	NOUN
ajrhss-2280	245	15	of	of	ADP
ajrhss-2280	245	16	the	the	DET
ajrhss-2280	245	17	accounting	accounting	NOUN
ajrhss-2280	245	18	conservatism	conservatism	NOUN
ajrhss-2280	245	19	policy	policy	NOUN
ajrhss-2280	245	20	during	during	ADP
ajrhss-2280	245	21	the	the	DET
ajrhss-2280	245	22	period	period	NOUN
ajrhss-2280	245	23	from	from	ADP
ajrhss-2280	245	24	2018	2018	NUM
ajrhss-2280	245	25	to	to	ADP
ajrhss-2280	245	26	2022	2022	NUM
ajrhss-2280	245	27	.	.	PUNCT
ajrhss-2280	246	1	this	this	DET
ajrhss-2280	246	2	implementation	implementation	NOUN
ajrhss-2280	246	3	was	be	AUX
ajrhss-2280	246	4	most	most	ADV
ajrhss-2280	246	5	prominent	prominent	ADJ
ajrhss-2280	246	6	in	in	ADP
ajrhss-2280	246	7	the	the	DET
ajrhss-2280	246	8	year	year	NOUN
ajrhss-2280	246	9	2018	2018	NUM
ajrhss-2280	246	10	,	,	PUNCT
ajrhss-2280	246	11	with	with	ADP
ajrhss-2280	246	12	a	a	DET
ajrhss-2280	246	13	value	value	NOUN
ajrhss-2280	246	14	of	of	ADP
ajrhss-2280	246	15	-1.2693	-1.2693	ADJ
ajrhss-2280	246	16	year	year	NOUN
ajrhss-2280	246	17	total	total	ADJ
ajrhss-2280	246	18	assets	asset	NOUN
ajrhss-2280	246	19	net	net	ADJ
ajrhss-2280	246	20	income	income	NOUN
ajrhss-2280	246	21	profit	profit	NOUN
ajrhss-2280	246	22	/	/	SYM
ajrhss-2280	246	23	assets	asset	NOUN
ajrhss-2280	246	24	operational	operational	ADJ
ajrhss-2280	246	25	flow	flow	NOUN
ajrhss-2280	246	26	flow	flow	NOUN
ajrhss-2280	246	27	/	/	SYM
ajrhss-2280	246	28	profit	profit	NOUN
ajrhss-2280	246	29	skewness	skewness	NOUN
ajrhss-2280	246	30	factor	factor	NOUN
ajrhss-2280	246	31	coefficient	coefficient	NOUN
ajrhss-2280	246	32	of	of	ADP
ajrhss-2280	246	33	skewness	skewness	NOUN
ajrhss-2280	246	34	of	of	ADP
ajrhss-2280	246	35	flows	flow	NOUN
ajrhss-2280	246	36	the	the	DET
ajrhss-2280	246	37	difference	difference	NOUN
ajrhss-2280	246	38	is	be	AUX
ajrhss-2280	246	39	in	in	ADP
ajrhss-2280	246	40	twisting	twist	VERB
ajrhss-2280	246	41	accounting	accounting	NOUN
ajrhss-2280	246	42	conservatism	conservatism	NOUN
ajrhss-2280	246	43	assets	asset	NOUN
ajrhss-2280	246	44	2018	2018	NUM
ajrhss-2280	246	45	1,550,293,820,379	1,550,293,820,379	NUM
ajrhss-2280	246	46	21,164,144,077	21,164,144,077	NUM
ajrhss-2280	246	47	0.0137	0.0137	NUM
ajrhss-2280	246	48	237,478,581,691	237,478,581,691	NUM
ajrhss-2280	246	49	0.1532	0.1532	NUM
ajrhss-2280	246	50	1.6085	1.6085	NUM
ajrhss-2280	246	51	-1.8693	-1.8693	NOUN
ajrhss-2280	246	52	-3.4778	-3.4778	NOUN
ajrhss-2280	246	53	there	there	PRON
ajrhss-2280	246	54	is	be	VERB
ajrhss-2280	246	55	reservation	reservation	NOUN
ajrhss-2280	246	56	2019	2019	NUM
ajrhss-2280	246	57	1,461,478,909,568	1,461,478,909,568	NUM
ajrhss-2280	246	58	8,278,258,676	8,278,258,676	NUM
ajrhss-2280	246	59	0.0057	0.0057	NUM
ajrhss-2280	246	60	-43,045,709,395	-43,045,709,395	PROPN
ajrhss-2280	246	61	-0.0295	-0.0295	PROPN
ajrhss-2280	246	62	-0.9912	-0.9912	PROPN
ajrhss-2280	246	63	0.0197	0.0197	NUM
ajrhss-2280	246	64	1.0109	1.0109	NUM
ajrhss-2280	246	65	there	there	PRON
ajrhss-2280	246	66	is	be	VERB
ajrhss-2280	246	67	no	no	DET
ajrhss-2280	246	68	reservation	reservation	NOUN
ajrhss-2280	246	69	2020	2020	NUM
ajrhss-2280	246	70	1,287,419,060,851	1,287,419,060,851	NUM
ajrhss-2280	246	71	7,005,133,190	7,005,133,190	NOUN
ajrhss-2280	246	72	0.0054	0.0054	NUM
ajrhss-2280	246	73	-172,256,096,397	-172,256,096,397	PROPN
ajrhss-2280	246	74	-0.1338	-0.1338	NOUN
ajrhss-2280	246	75	-0.3598	-0.3598	ADJ
ajrhss-2280	246	76	-1.7336	-1.7336	NOUN
ajrhss-2280	246	77	-1.3738	-1.3738	NOUN
ajrhss-2280	246	78	there	there	PRON
ajrhss-2280	246	79	is	be	VERB
ajrhss-2280	246	80	a	a	DET
ajrhss-2280	246	81	reservation	reservation	NOUN
ajrhss-2280	246	82	2021	2021	NUM
ajrhss-2280	246	83	697,917,429,555	697,917,429,555	NUM
ajrhss-2280	246	84	8,117,891,662	8,117,891,662	NUM
ajrhss-2280	246	85	0.0116	0.0116	NUM
ajrhss-2280	246	86	-553,666,157,437	-553,666,157,437	PROPN
ajrhss-2280	246	87	-0.7933	-0.7933	VERB
ajrhss-2280	246	88	0.1962	0.1962	NUM
ajrhss-2280	246	89	-1.5042	-1.5042	PUNCT
ajrhss-2280	246	90	-1.7004	-1.7004	PUNCT
ajrhss-2280	246	91	there	there	PRON
ajrhss-2280	246	92	is	be	VERB
ajrhss-2280	246	93	a	a	DET
ajrhss-2280	246	94	reservation	reservation	NOUN
ajrhss-2280	246	95	2022	2022	NUM
ajrhss-2280	246	96	736,839,536,901	736,839,536,901	NUM
ajrhss-2280	246	97	12,651,511,991	12,651,511,991	NUM
ajrhss-2280	246	98	0.0172	0.0172	NUM
ajrhss-2280	246	99	-73,288,908,768	-73,288,908,768	X
ajrhss-2280	246	100	-0.0995	-0.0995	NOUN
ajrhss-2280	246	101	0.7768	0.7768	NUM
ajrhss-2280	246	102	-1.9096	-1.9096	NOUN
ajrhss-2280	246	103	-2.6864	-2.6864	VERB
ajrhss-2280	246	104	there	there	PRON
ajrhss-2280	246	105	is	be	VERB
ajrhss-2280	246	106	a	a	DET
ajrhss-2280	246	107	reservation	reservation	NOUN
ajrhss-2280	246	108	year	year	NOUN
ajrhss-2280	246	109	total	total	ADJ
ajrhss-2280	246	110	assets	asset	NOUN
ajrhss-2280	246	111	net	net	ADJ
ajrhss-2280	246	112	income	income	NOUN
ajrhss-2280	246	113	profit	profit	NOUN
ajrhss-2280	246	114	/	/	SYM
ajrhss-2280	246	115	assets	asset	NOUN
ajrhss-2280	246	116	operational	operational	ADJ
ajrhss-2280	246	117	flow	flow	NOUN
ajrhss-2280	246	118	flow	flow	NOUN
ajrhss-2280	246	119	/	/	SYM
ajrhss-2280	246	120	profit	profit	NOUN
ajrhss-2280	246	121	skewness	skewness	NOUN
ajrhss-2280	246	122	factor	factor	NOUN
ajrhss-2280	246	123	coefficient	coefficient	NOUN
ajrhss-2280	246	124	of	of	ADP
ajrhss-2280	246	125	skewness	skewness	NOUN
ajrhss-2280	246	126	of	of	ADP
ajrhss-2280	246	127	flows	flow	NOUN
ajrhss-2280	246	128	the	the	DET
ajrhss-2280	246	129	difference	difference	NOUN
ajrhss-2280	246	130	is	be	AUX
ajrhss-2280	246	131	in	in	ADP
ajrhss-2280	246	132	twisting	twist	VERB
ajrhss-2280	246	133	accounting	accounting	NOUN
ajrhss-2280	246	134	conservatism	conservatism	NOUN
ajrhss-2280	246	135	assets	asset	NOUN
ajrhss-2280	246	136	2018	2018	NUM
ajrhss-2280	247	1	444,138,292,000	444,138,292,000	NUM
ajrhss-2280	248	1	10,833,738,000	10,833,738,000	NUM
ajrhss-2280	248	2	0.0244	0.0244	NUM
ajrhss-2280	248	3	7,458,094,000	7,458,094,000	NUM
ajrhss-2280	248	4	0.0168	0.0168	NUM
ajrhss-2280	248	5	0.3694	0.3694	NUM
ajrhss-2280	248	6	-1.3375	-1.3375	PROPN
ajrhss-2280	248	7	-1.7069	-1.7069	NOUN
ajrhss-2280	248	8	there	there	PRON
ajrhss-2280	248	9	is	be	VERB
ajrhss-2280	248	10	reservation	reservation	NOUN
ajrhss-2280	248	11	2019	2019	NUM
ajrhss-2280	248	12	449,777,104,000	449,777,104,000	NUM
ajrhss-2280	248	13	6,532,195,000	6,532,195,000	NUM
ajrhss-2280	248	14	0.0145	0.0145	NUM
ajrhss-2280	248	15	20,657,195,000	20,657,195,000	NUM
ajrhss-2280	248	16	0.0459	0.0459	NUM
ajrhss-2280	248	17	-0.0443	-0.0443	NOUN
ajrhss-2280	248	18	-0.9578	-0.9578	PUNCT
ajrhss-2280	248	19	-0.9136	-0.9136	VERB
ajrhss-2280	249	1	there	there	PRON
ajrhss-2280	249	2	is	be	VERB
ajrhss-2280	249	3	reservation	reservation	NOUN
ajrhss-2280	249	4	2020	2020	NUM
ajrhss-2280	249	5	616,949,239,000	616,949,239,000	NUM
ajrhss-2280	249	6	35,456,553,000	35,456,553,000	NUM
ajrhss-2280	249	7	0.0575	0.0575	NUM
ajrhss-2280	249	8	88,682,288,000	88,682,288,000	NUM
ajrhss-2280	249	9	0.1437	0.1437	NUM
ajrhss-2280	249	10	1.7131	1.7131	NUM
ajrhss-2280	249	11	1.4415	1.4415	NUM
ajrhss-2280	249	12	-0.2716	-0.2716	VERB
ajrhss-2280	249	13	there	there	PRON
ajrhss-2280	249	14	is	be	VERB
ajrhss-2280	249	15	reservation	reservation	NOUN
ajrhss-2280	249	16	2021	2021	NUM
ajrhss-2280	249	17	512,311,665,000	512,311,665,000	NUM
ajrhss-2280	249	18	13,009,256,000	13,009,256,000	NUM
ajrhss-2280	249	19	0.0254	0.0254	NUM
ajrhss-2280	249	20	113,531,163,000	113,531,163,000	NUM
ajrhss-2280	249	21	0.2216	0.2216	NUM
ajrhss-2280	249	22	1.5720	1.5720	NUM
ajrhss-2280	249	23	0.4791	0.4791	NUM
ajrhss-2280	249	24	-1.0928	-1.0928	NOUN
ajrhss-2280	249	25	there	there	PRON
ajrhss-2280	249	26	is	be	VERB
ajrhss-2280	249	27	reservation	reservation	NOUN
ajrhss-2280	249	28	2022	2022	NUM
ajrhss-2280	249	29	528,983,923,000	528,983,923,000	NUM
ajrhss-2280	249	30	11,661,802,000	11,661,802,000	NUM
ajrhss-2280	249	31	0.0220	0.0220	NUM
ajrhss-2280	249	32	33,585,248,000	33,585,248,000	NUM
ajrhss-2280	249	33	0.0635	0.0635	NUM
ajrhss-2280	249	34	1.6509	1.6509	NUM
ajrhss-2280	249	35	0.6993	0.6993	NUM
ajrhss-2280	249	36	-0.9516	-0.9516	NOUN
ajrhss-2280	249	37	there	there	PRON
ajrhss-2280	249	38	is	be	VERB
ajrhss-2280	249	39	reservation	reservation	NOUN
ajrhss-2280	249	40	american	american	ADJ
ajrhss-2280	249	41	journal	journal	PROPN
ajrhss-2280	249	42	of	of	ADP
ajrhss-2280	249	43	research	research	NOUN
ajrhss-2280	249	44	in	in	ADP
ajrhss-2280	249	45	humanities	humanity	NOUN
ajrhss-2280	249	46	and	and	CCONJ
ajrhss-2280	249	47	social	social	ADJ
ajrhss-2280	249	48	sciences	science	NOUN
ajrhss-2280	249	49	volume	volume	NOUN
ajrhss-2280	249	50	26	26	NUM
ajrhss-2280	249	51	july	july	PROPN
ajrhss-2280	249	52	2024	2024	NUM
ajrhss-2280	249	53	p	p	NOUN
ajrhss-2280	249	54	a	a	DET
ajrhss-2280	249	55	g	g	NOUN
ajrhss-2280	249	56	e	e	NOUN
ajrhss-2280	249	57	|	|	ADV
ajrhss-2280	249	58	73	73	NUM
ajrhss-2280	249	59	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	249	60	table	table	NOUN
ajrhss-2280	249	61	15	15	NUM
ajrhss-2280	249	62	:	:	PUNCT
ajrhss-2280	249	63	results	result	NOUN
ajrhss-2280	249	64	of	of	ADP
ajrhss-2280	249	65	measuring	measure	VERB
ajrhss-2280	249	66	accounting	accounting	NOUN
ajrhss-2280	249	67	conservatism	conservatism	NOUN
ajrhss-2280	249	68	using	use	VERB
ajrhss-2280	249	69	earnings	earning	NOUN
ajrhss-2280	249	70	skewness	skewness	NOUN
ajrhss-2280	249	71	for	for	ADP
ajrhss-2280	249	72	a	a	DET
ajrhss-2280	249	73	bank	bank	NOUN
ajrhss-2280	249	74	in	in	ADP
ajrhss-2280	249	75	iraq	iraq	PROPN
ajrhss-2280	249	76	.	.	PUNCT
ajrhss-2280	250	1	source	source	NOUN
ajrhss-2280	250	2	:	:	PUNCT
ajrhss-2280	250	3	prepared	prepare	VERB
ajrhss-2280	250	4	by	by	ADP
ajrhss-2280	250	5	the	the	DET
ajrhss-2280	250	6	researcher	researcher	NOUN
ajrhss-2280	250	7	.	.	PUNCT
ajrhss-2280	251	1	the	the	DET
ajrhss-2280	251	2	table	table	NOUN
ajrhss-2280	251	3	indicates	indicate	VERB
ajrhss-2280	251	4	that	that	SCONJ
ajrhss-2280	251	5	the	the	DET
ajrhss-2280	251	6	highest	high	ADJ
ajrhss-2280	251	7	level	level	NOUN
ajrhss-2280	251	8	of	of	ADP
ajrhss-2280	251	9	implementation	implementation	NOUN
ajrhss-2280	251	10	of	of	ADP
ajrhss-2280	251	11	the	the	DET
ajrhss-2280	251	12	accounting	accounting	NOUN
ajrhss-2280	251	13	conservatism	conservatism	NOUN
ajrhss-2280	251	14	policy	policy	NOUN
ajrhss-2280	251	15	at	at	ADP
ajrhss-2280	251	16	trans	trans	PROPN
ajrhss-2280	251	17	-	-	PROPN
ajrhss-2280	251	18	iraq	iraq	PROPN
ajrhss-2280	251	19	bank	bank	PROPN
ajrhss-2280	251	20	during	during	ADP
ajrhss-2280	251	21	the	the	DET
ajrhss-2280	251	22	period	period	NOUN
ajrhss-2280	251	23	from	from	ADP
ajrhss-2280	251	24	2013	2013	NUM
ajrhss-2280	251	25	to	to	ADP
ajrhss-2280	251	26	2022	2022	NUM
ajrhss-2280	251	27	was	be	AUX
ajrhss-2280	251	28	in	in	ADP
ajrhss-2280	251	29	2018	2018	NUM
ajrhss-2280	251	30	,	,	PUNCT
ajrhss-2280	251	31	when	when	SCONJ
ajrhss-2280	251	32	it	it	PRON
ajrhss-2280	251	33	reached	reach	VERB
ajrhss-2280	251	34	-2.3405	-2.3405	PROPN
ajrhss-2280	251	35	.	.	PUNCT
ajrhss-2280	252	1	3measuring	3measure	VERB
ajrhss-2280	252	2	the	the	DET
ajrhss-2280	252	3	value	value	NOUN
ajrhss-2280	252	4	of	of	ADP
ajrhss-2280	252	5	the	the	DET
ajrhss-2280	252	6	company	company	NOUN
ajrhss-2280	252	7	second	second	ADV
ajrhss-2280	252	8	:	:	PUNCT
ajrhss-2280	252	9	measuring	measure	VERB
ajrhss-2280	252	10	the	the	DET
ajrhss-2280	252	11	company	company	NOUN
ajrhss-2280	252	12	’s	’s	PART
ajrhss-2280	252	13	value	value	NOUN
ajrhss-2280	252	14	:	:	PUNCT
ajrhss-2280	252	15	the	the	DET
ajrhss-2280	252	16	company	company	NOUN
ajrhss-2280	252	17	's	's	PART
ajrhss-2280	252	18	value	value	NOUN
ajrhss-2280	252	19	is	be	AUX
ajrhss-2280	252	20	determined	determine	VERB
ajrhss-2280	252	21	using	use	VERB
ajrhss-2280	252	22	tobin	tobin	NOUN
ajrhss-2280	252	23	's	's	PART
ajrhss-2280	252	24	q	q	NOUN
ajrhss-2280	252	25	equation	equation	NOUN
ajrhss-2280	252	26	,	,	PUNCT
ajrhss-2280	252	27	which	which	PRON
ajrhss-2280	252	28	is	be	AUX
ajrhss-2280	252	29	a	a	DET
ajrhss-2280	252	30	ratio	ratio	NOUN
ajrhss-2280	252	31	calculated	calculate	VERB
ajrhss-2280	252	32	by	by	ADP
ajrhss-2280	252	33	comparing	compare	VERB
ajrhss-2280	252	34	the	the	DET
ajrhss-2280	252	35	market	market	NOUN
ajrhss-2280	252	36	value	value	NOUN
ajrhss-2280	252	37	of	of	ADP
ajrhss-2280	252	38	the	the	DET
ajrhss-2280	252	39	company	company	NOUN
ajrhss-2280	252	40	's	's	PART
ajrhss-2280	252	41	assets	asset	NOUN
ajrhss-2280	252	42	with	with	ADP
ajrhss-2280	252	43	the	the	DET
ajrhss-2280	252	44	cost	cost	NOUN
ajrhss-2280	252	45	of	of	ADP
ajrhss-2280	252	46	replacing	replace	VERB
ajrhss-2280	252	47	the	the	DET
ajrhss-2280	252	48	company	company	NOUN
ajrhss-2280	252	49	's	's	PART
ajrhss-2280	252	50	assets	asset	NOUN
ajrhss-2280	252	51	.	.	PUNCT
ajrhss-2280	253	1	tobin	tobin	PROPN
ajrhss-2280	253	2	's	's	PART
ajrhss-2280	253	3	q	q	NOUN
ajrhss-2280	253	4	is	be	AUX
ajrhss-2280	253	5	calculated	calculate	VERB
ajrhss-2280	253	6	by	by	ADP
ajrhss-2280	253	7	taking	take	VERB
ajrhss-2280	253	8	the	the	DET
ajrhss-2280	253	9	ratio	ratio	NOUN
ajrhss-2280	253	10	of	of	ADP
ajrhss-2280	253	11	total	total	ADJ
ajrhss-2280	253	12	assets	asset	NOUN
ajrhss-2280	253	13	minus	minus	ADP
ajrhss-2280	253	14	the	the	DET
ajrhss-2280	253	15	book	book	NOUN
ajrhss-2280	253	16	value	value	NOUN
ajrhss-2280	253	17	of	of	ADP
ajrhss-2280	253	18	shares	share	NOUN
ajrhss-2280	253	19	.	.	PUNCT
ajrhss-2280	254	1	the	the	DET
ajrhss-2280	254	2	equation	equation	NOUN
ajrhss-2280	254	3	for	for	ADP
ajrhss-2280	254	4	measuring	measure	VERB
ajrhss-2280	254	5	the	the	DET
ajrhss-2280	254	6	company	company	NOUN
ajrhss-2280	254	7	's	's	PART
ajrhss-2280	254	8	value	value	NOUN
ajrhss-2280	254	9	using	use	VERB
ajrhss-2280	254	10	tobin	tobin	PROPN
ajrhss-2280	254	11	's	's	PART
ajrhss-2280	254	12	q	q	NOUN
ajrhss-2280	254	13	model	model	NOUN
ajrhss-2280	254	14	is	be	AUX
ajrhss-2280	254	15	as	as	SCONJ
ajrhss-2280	254	16	follows	follow	VERB
ajrhss-2280	254	17	:	:	PUNCT
ajrhss-2280	254	18	tobin	tobin	PROPN
ajrhss-2280	254	19	’s	’s	PART
ajrhss-2280	254	20	q	q	NOUN
ajrhss-2280	254	21	=	=	PUNCT
ajrhss-2280	254	22	(	(	PUNCT
ajrhss-2280	254	23	total	total	ADJ
ajrhss-2280	254	24	market	market	NOUN
ajrhss-2280	254	25	value	value	NOUN
ajrhss-2280	254	26	+	+	CCONJ
ajrhss-2280	254	27	total	total	ADJ
ajrhss-2280	254	28	book	book	NOUN
ajrhss-2280	254	29	value	value	NOUN
ajrhss-2280	254	30	of	of	ADP
ajrhss-2280	254	31	liabilities	liability	NOUN
ajrhss-2280	254	32	)	)	PUNCT
ajrhss-2280	254	33	/	/	SYM
ajrhss-2280	254	34	total	total	ADJ
ajrhss-2280	254	35	book	book	NOUN
ajrhss-2280	254	36	value	value	NOUN
ajrhss-2280	254	37	of	of	ADP
ajrhss-2280	254	38	assets	asset	NOUN
ajrhss-2280	254	39	.	.	PUNCT
ajrhss-2280	255	1	when	when	SCONJ
ajrhss-2280	255	2	the	the	DET
ajrhss-2280	255	3	value	value	NOUN
ajrhss-2280	255	4	of	of	ADP
ajrhss-2280	255	5	q	q	NOUN
ajrhss-2280	255	6	is	be	AUX
ajrhss-2280	255	7	greater	great	ADJ
ajrhss-2280	255	8	than	than	ADP
ajrhss-2280	255	9	1	1	NUM
ajrhss-2280	255	10	,	,	PUNCT
ajrhss-2280	255	11	it	it	PRON
ajrhss-2280	255	12	indicates	indicate	VERB
ajrhss-2280	255	13	an	an	DET
ajrhss-2280	255	14	increase	increase	NOUN
ajrhss-2280	255	15	in	in	ADP
ajrhss-2280	255	16	the	the	DET
ajrhss-2280	255	17	company	company	NOUN
ajrhss-2280	255	18	’s	’s	PART
ajrhss-2280	255	19	value	value	NOUN
ajrhss-2280	255	20	,	,	PUNCT
ajrhss-2280	255	21	and	and	CCONJ
ajrhss-2280	255	22	if	if	SCONJ
ajrhss-2280	255	23	its	its	PRON
ajrhss-2280	255	24	value	value	NOUN
ajrhss-2280	255	25	is	be	AUX
ajrhss-2280	255	26	less	less	ADJ
ajrhss-2280	255	27	than	than	ADP
ajrhss-2280	255	28	1	1	NUM
ajrhss-2280	255	29	,	,	PUNCT
ajrhss-2280	255	30	it	it	PRON
ajrhss-2280	255	31	means	mean	VERB
ajrhss-2280	255	32	that	that	SCONJ
ajrhss-2280	255	33	the	the	DET
ajrhss-2280	255	34	company	company	NOUN
ajrhss-2280	255	35	’s	’s	PART
ajrhss-2280	255	36	assets	asset	NOUN
ajrhss-2280	255	37	are	be	AUX
ajrhss-2280	255	38	valued	value	VERB
ajrhss-2280	255	39	higher	high	ADJ
ajrhss-2280	255	40	than	than	ADP
ajrhss-2280	255	41	their	their	PRON
ajrhss-2280	255	42	market	market	NOUN
ajrhss-2280	255	43	value	value	NOUN
ajrhss-2280	255	44	,	,	PUNCT
ajrhss-2280	255	45	leading	lead	VERB
ajrhss-2280	255	46	to	to	ADP
ajrhss-2280	255	47	a	a	DET
ajrhss-2280	255	48	decrease	decrease	NOUN
ajrhss-2280	255	49	in	in	ADP
ajrhss-2280	255	50	the	the	DET
ajrhss-2280	255	51	company	company	NOUN
ajrhss-2280	255	52	's	's	PART
ajrhss-2280	255	53	value	value	NOUN
ajrhss-2280	255	54	.	.	PUNCT
ajrhss-2280	256	1	table	table	NOUN
ajrhss-2280	256	2	16	16	NUM
ajrhss-2280	256	3	measures	measure	NOUN
ajrhss-2280	256	4	the	the	DET
ajrhss-2280	256	5	company	company	NOUN
ajrhss-2280	256	6	’s	’s	PART
ajrhss-2280	256	7	vaitalics	vaitalic	NOUN
ajrhss-2280	256	8	a	a	DET
ajrhss-2280	256	9	scale	scale	NOUN
ajrhss-2280	256	10	(	(	PUNCT
ajrhss-2280	256	11	𝑻𝒐𝒃𝒊𝒏’𝒔	𝑻𝒐𝒃𝒊𝒏’𝒔	ADP
ajrhss-2280	256	12	𝑸	𝑸	NOUN
ajrhss-2280	256	13	)	)	PUNCT
ajrhss-2280	256	14	for	for	ADP
ajrhss-2280	256	15	the	the	DET
ajrhss-2280	256	16	banks	bank	NOUN
ajrhss-2280	256	17	in	in	ADP
ajrhss-2280	256	18	the	the	DET
ajrhss-2280	256	19	research	research	NOUN
ajrhss-2280	256	20	sample	sample	NOUN
ajrhss-2280	256	21	.	.	PUNCT
ajrhss-2280	257	1	source	source	NOUN
ajrhss-2280	257	2	:	:	PUNCT
ajrhss-2280	257	3	prepared	prepare	VERB
ajrhss-2280	257	4	by	by	ADP
ajrhss-2280	257	5	the	the	DET
ajrhss-2280	257	6	researcher	researcher	NOUN
ajrhss-2280	257	7	it	it	PRON
ajrhss-2280	257	8	is	be	AUX
ajrhss-2280	257	9	clear	clear	ADJ
ajrhss-2280	257	10	from	from	ADP
ajrhss-2280	257	11	the	the	DET
ajrhss-2280	257	12	above	above	ADJ
ajrhss-2280	257	13	table	table	NOUN
ajrhss-2280	257	14	that	that	SCONJ
ajrhss-2280	257	15	:	:	PUNCT
ajrhss-2280	257	16	1	1	X
ajrhss-2280	257	17	.	.	X
ajrhss-2280	257	18	the	the	DET
ajrhss-2280	257	19	average	average	ADJ
ajrhss-2280	257	20	value	value	NOUN
ajrhss-2280	257	21	of	of	ADP
ajrhss-2280	257	22	the	the	DET
ajrhss-2280	257	23	company	company	NOUN
ajrhss-2280	257	24	to	to	ADP
ajrhss-2280	257	25	the	the	DET
ajrhss-2280	257	26	credit	credit	NOUN
ajrhss-2280	257	27	bank	bank	NOUN
ajrhss-2280	257	28	was	be	AUX
ajrhss-2280	257	29	(	(	PUNCT
ajrhss-2280	257	30	0.7201	0.7201	NUM
ajrhss-2280	257	31	)	)	PUNCT
ajrhss-2280	257	32	,	,	PUNCT
ajrhss-2280	257	33	as	as	SCONJ
ajrhss-2280	257	34	the	the	DET
ajrhss-2280	257	35	highest	high	ADJ
ajrhss-2280	257	36	value	value	NOUN
ajrhss-2280	257	37	of	of	ADP
ajrhss-2280	257	38	the	the	DET
ajrhss-2280	257	39	company	company	NOUN
ajrhss-2280	257	40	was	be	AUX
ajrhss-2280	257	41	in	in	ADP
ajrhss-2280	257	42	the	the	DET
ajrhss-2280	257	43	year	year	NOUN
ajrhss-2280	257	44	(	(	PUNCT
ajrhss-2280	257	45	2019	2019	NUM
ajrhss-2280	257	46	)	)	PUNCT
ajrhss-2280	257	47	,	,	PUNCT
ajrhss-2280	257	48	which	which	PRON
ajrhss-2280	257	49	was	be	AUX
ajrhss-2280	257	50	(	(	PUNCT
ajrhss-2280	257	51	0.6270	0.6270	NUM
ajrhss-2280	257	52	)	)	PUNCT
ajrhss-2280	257	53	,	,	PUNCT
ajrhss-2280	257	54	which	which	PRON
ajrhss-2280	257	55	was	be	AUX
ajrhss-2280	257	56	higher	high	ADJ
ajrhss-2280	257	57	than	than	ADP
ajrhss-2280	257	58	the	the	DET
ajrhss-2280	257	59	average	average	NOUN
ajrhss-2280	257	60	of	of	ADP
ajrhss-2280	257	61	the	the	DET
ajrhss-2280	257	62	company	company	NOUN
ajrhss-2280	257	63	,	,	PUNCT
ajrhss-2280	257	64	while	while	SCONJ
ajrhss-2280	257	65	the	the	DET
ajrhss-2280	257	66	lowest	low	ADJ
ajrhss-2280	257	67	value	value	NOUN
ajrhss-2280	257	68	was	be	AUX
ajrhss-2280	257	69	in	in	ADP
ajrhss-2280	257	70	the	the	DET
ajrhss-2280	257	71	year	year	NOUN
ajrhss-2280	257	72	(	(	PUNCT
ajrhss-2280	257	73	2022	2022	NUM
ajrhss-2280	257	74	)	)	PUNCT
ajrhss-2280	257	75	,	,	PUNCT
ajrhss-2280	257	76	which	which	PRON
ajrhss-2280	257	77	was	be	AUX
ajrhss-2280	257	78	(	(	PUNCT
ajrhss-2280	257	79	0.4752	0.4752	NUM
ajrhss-2280	257	80	)	)	PUNCT
ajrhss-2280	257	81	,	,	PUNCT
ajrhss-2280	257	82	which	which	PRON
ajrhss-2280	257	83	was	be	AUX
ajrhss-2280	257	84	less	less	ADJ
ajrhss-2280	257	85	than	than	ADP
ajrhss-2280	257	86	the	the	DET
ajrhss-2280	257	87	average	average	NOUN
ajrhss-2280	257	88	.	.	PUNCT
ajrhss-2280	257	89	company	company	NOUN
ajrhss-2280	257	90	.	.	PUNCT
ajrhss-2280	258	1	2	2	X
ajrhss-2280	258	2	.	.	X
ajrhss-2280	258	3	the	the	DET
ajrhss-2280	258	4	average	average	ADJ
ajrhss-2280	258	5	company	company	NOUN
ajrhss-2280	258	6	value	value	NOUN
ajrhss-2280	258	7	for	for	ADP
ajrhss-2280	258	8	the	the	DET
ajrhss-2280	258	9	investment	investment	NOUN
ajrhss-2280	258	10	bank	bank	NOUN
ajrhss-2280	258	11	was	be	AUX
ajrhss-2280	258	12	(	(	PUNCT
ajrhss-2280	258	13	0.7435	0.7435	NUM
ajrhss-2280	258	14	)	)	PUNCT
ajrhss-2280	258	15	,	,	PUNCT
ajrhss-2280	258	16	as	as	SCONJ
ajrhss-2280	258	17	the	the	DET
ajrhss-2280	258	18	highest	high	ADJ
ajrhss-2280	258	19	company	company	NOUN
ajrhss-2280	258	20	value	value	NOUN
ajrhss-2280	258	21	was	be	AUX
ajrhss-2280	258	22	in	in	ADP
ajrhss-2280	258	23	the	the	DET
ajrhss-2280	258	24	year	year	NOUN
ajrhss-2280	258	25	(	(	PUNCT
ajrhss-2280	258	26	2021	2021	NUM
ajrhss-2280	258	27	)	)	PUNCT
ajrhss-2280	258	28	,	,	PUNCT
ajrhss-2280	258	29	which	which	PRON
ajrhss-2280	258	30	was	be	AUX
ajrhss-2280	258	31	(	(	PUNCT
ajrhss-2280	258	32	0.7107	0.7107	NUM
ajrhss-2280	258	33	)	)	PUNCT
ajrhss-2280	258	34	,	,	PUNCT
ajrhss-2280	258	35	which	which	PRON
ajrhss-2280	258	36	was	be	AUX
ajrhss-2280	258	37	higher	high	ADJ
ajrhss-2280	258	38	than	than	ADP
ajrhss-2280	258	39	the	the	DET
ajrhss-2280	258	40	company	company	NOUN
ajrhss-2280	258	41	’s	’s	PART
ajrhss-2280	258	42	average	average	ADJ
ajrhss-2280	258	43	,	,	PUNCT
ajrhss-2280	258	44	while	while	SCONJ
ajrhss-2280	258	45	the	the	DET
ajrhss-2280	258	46	lowest	low	ADJ
ajrhss-2280	258	47	value	value	NOUN
ajrhss-2280	258	48	was	be	AUX
ajrhss-2280	258	49	in	in	ADP
ajrhss-2280	258	50	the	the	DET
ajrhss-2280	258	51	year	year	NOUN
ajrhss-2280	258	52	(	(	PUNCT
ajrhss-2280	258	53	2019	2019	NUM
ajrhss-2280	258	54	)	)	PUNCT
ajrhss-2280	258	55	,	,	PUNCT
ajrhss-2280	258	56	which	which	PRON
ajrhss-2280	258	57	was	be	AUX
ajrhss-2280	258	58	(	(	PUNCT
ajrhss-2280	258	59	0.6355	0.6355	NUM
ajrhss-2280	258	60	)	)	PUNCT
ajrhss-2280	258	61	,	,	PUNCT
ajrhss-2280	258	62	which	which	PRON
ajrhss-2280	258	63	was	be	AUX
ajrhss-2280	258	64	less	less	ADJ
ajrhss-2280	258	65	than	than	ADP
ajrhss-2280	258	66	average	average	ADJ
ajrhss-2280	258	67	.	.	PUNCT
ajrhss-2280	258	68	company	company	NOUN
ajrhss-2280	258	69	.	.	PUNCT
ajrhss-2280	259	1	year	year	NOUN
ajrhss-2280	259	2	total	total	ADJ
ajrhss-2280	259	3	assets	asset	NOUN
ajrhss-2280	259	4	net	net	ADJ
ajrhss-2280	259	5	income	income	NOUN
ajrhss-2280	259	6	profit	profit	NOUN
ajrhss-2280	259	7	/	/	SYM
ajrhss-2280	259	8	assets	asset	NOUN
ajrhss-2280	259	9	operational	operational	ADJ
ajrhss-2280	259	10	flow	flow	NOUN
ajrhss-2280	259	11	flow	flow	NOUN
ajrhss-2280	259	12	/	/	SYM
ajrhss-2280	259	13	profit	profit	NOUN
ajrhss-2280	259	14	skewness	skewness	NOUN
ajrhss-2280	259	15	factor	factor	NOUN
ajrhss-2280	259	16	coefficient	coefficient	NOUN
ajrhss-2280	259	17	of	of	ADP
ajrhss-2280	259	18	skewness	skewness	NOUN
ajrhss-2280	259	19	of	of	ADP
ajrhss-2280	259	20	flows	flow	NOUN
ajrhss-2280	259	21	the	the	DET
ajrhss-2280	259	22	difference	difference	NOUN
ajrhss-2280	259	23	is	be	AUX
ajrhss-2280	259	24	in	in	ADP
ajrhss-2280	259	25	twisting	twist	VERB
ajrhss-2280	259	26	accounting	accounting	NOUN
ajrhss-2280	259	27	conservatism	conservatism	NOUN
ajrhss-2280	259	28	assets	asset	NOUN
ajrhss-2280	259	29	2018	2018	NUM
ajrhss-2280	259	30	327,734,866,000	327,734,866,000	NUM
ajrhss-2280	259	31	6,483,791,000	6,483,791,000	NUM
ajrhss-2280	259	32	0.0198	0.0198	NUM
ajrhss-2280	259	33	5,216,822,000	5,216,822,000	NUM
ajrhss-2280	259	34	0.0159	0.0159	NUM
ajrhss-2280	259	35	0.6586	0.6586	NUM
ajrhss-2280	259	36	-1.6820	-1.6820	NOUN
ajrhss-2280	259	37	-2.3405	-2.3405	X
ajrhss-2280	260	1	there	there	PRON
ajrhss-2280	260	2	is	be	VERB
ajrhss-2280	260	3	a	a	DET
ajrhss-2280	260	4	reservation	reservation	NOUN
ajrhss-2280	260	5	2019	2019	NUM
ajrhss-2280	260	6	346,646,881,000	346,646,881,000	NUM
ajrhss-2280	260	7	1,323,004,000	1,323,004,000	NUM
ajrhss-2280	260	8	0.0038	0.0038	NUM
ajrhss-2280	260	9	38,662,509,000	38,662,509,000	NUM
ajrhss-2280	260	10	0.1115	0.1115	NUM
ajrhss-2280	260	11	-0.7786	-0.7786	NOUN
ajrhss-2280	260	12	-0.6718	-0.6718	PUNCT
ajrhss-2280	261	1	0.1068	0.1068	NUM
ajrhss-2280	261	2	there	there	PRON
ajrhss-2280	261	3	is	be	VERB
ajrhss-2280	261	4	no	no	DET
ajrhss-2280	261	5	reservation	reservation	NOUN
ajrhss-2280	261	6	2020	2020	NUM
ajrhss-2280	261	7	341,896,041,000	341,896,041,000	NUM
ajrhss-2280	261	8	2,983,064,000	2,983,064,000	NUM
ajrhss-2280	261	9	0.0087	0.0087	NUM
ajrhss-2280	261	10	-18,807,520,000	-18,807,520,000	PUNCT
ajrhss-2280	261	11	-0.0550	-0.0550	PROPN
ajrhss-2280	261	12	0.3917	0.3917	NUM
ajrhss-2280	261	13	-0.5937	-0.5937	X
ajrhss-2280	261	14	-0.9855	-0.9855	NOUN
ajrhss-2280	261	15	there	there	PRON
ajrhss-2280	261	16	is	be	VERB
ajrhss-2280	261	17	a	a	DET
ajrhss-2280	261	18	reservation	reservation	NOUN
ajrhss-2280	261	19	2021	2021	NUM
ajrhss-2280	261	20	376,076,748,000	376,076,748,000	NUM
ajrhss-2280	261	21	-2,171,795,000	-2,171,795,000	PROPN
ajrhss-2280	261	22	-0.0058	-0.0058	NOUN
ajrhss-2280	261	23	-71,436,008,000	-71,436,008,000	PUNCT
ajrhss-2280	261	24	-0.1900	-0.1900	ADJ
ajrhss-2280	261	25	0.1919	0.1919	NUM
ajrhss-2280	261	26	-0.4126	-0.4126	NOUN
ajrhss-2280	261	27	-0.6045	-0.6045	VERB
ajrhss-2280	261	28	there	there	PRON
ajrhss-2280	261	29	is	be	VERB
ajrhss-2280	261	30	a	a	DET
ajrhss-2280	261	31	reservation	reservation	NOUN
ajrhss-2280	261	32	2022	2022	NUM
ajrhss-2280	261	33	414,287,314,000	414,287,314,000	NUM
ajrhss-2280	261	34	-7,995,070,000	-7,995,070,000	NUM
ajrhss-2280	261	35	-0.0193	-0.0193	NOUN
ajrhss-2280	261	36	-32,486,504,000	-32,486,504,000	NUM
ajrhss-2280	261	37	-0.0784	-0.0784	NOUN
ajrhss-2280	261	38	-0.7937	-0.7937	X
ajrhss-2280	262	1	0.6443	0.6443	NUM
ajrhss-2280	262	2	1.4380	1.4380	NUM
ajrhss-2280	262	3	there	there	PRON
ajrhss-2280	262	4	is	be	VERB
ajrhss-2280	262	5	no	no	DET
ajrhss-2280	262	6	reservation	reservation	NOUN
ajrhss-2280	262	7	companies	company	NOUN
ajrhss-2280	262	8	credi	credi	PROPN
ajrhss-2280	262	9	t	t	PROPN
ajrhss-2280	262	10	invest	invest	VERB
ajrhss-2280	262	11	ment	ment	NOUN
ajrhss-2280	262	12	alahly	alahly	ADV
ajrhss-2280	262	13	gulf	gulf	PROPN
ajrhss-2280	262	14	the	the	DET
ajrhss-2280	262	15	middl	middl	PROPN
ajrhss-2280	262	16	e	e	PROPN
ajrhss-2280	262	17	east	east	PROPN
ajrhss-2280	262	18	mosul	mosul	PROPN
ajrhss-2280	262	19	babel	babel	PROPN
ajrhss-2280	262	20	baghd	baghd	PROPN
ajrhss-2280	262	21	ad	ad	NOUN
ajrhss-2280	262	22	sumer	sumer	PROPN
ajrhss-2280	262	23	assyri	assyri	VERB
ajrhss-2280	262	24	a	a	DET
ajrhss-2280	262	25	iraqi	iraqi	ADJ
ajrhss-2280	262	26	comm	comm	NOUN
ajrhss-2280	262	27	ercial	ercial	ADJ
ajrhss-2280	262	28	almanso	almanso	NOUN
ajrhss-2280	262	29	ur	ur	PROPN
ajrhss-2280	262	30	united	unite	VERB
ajrhss-2280	262	31	via	via	ADP
ajrhss-2280	262	32	iraq	iraq	PROPN
ajrhss-2280	262	33	investment	investment	NOUN
ajrhss-2280	262	34	2018	2018	NUM
ajrhss-2280	262	35	0.560	0.560	NUM
ajrhss-2280	262	36	2	2	NUM
ajrhss-2280	262	37	0.6490	0.6490	NUM
ajrhss-2280	262	38	0.6669	0.6669	NUM
ajrhss-2280	262	39	0.5529	0.5529	NUM
ajrhss-2280	262	40	0.7033	0.7033	NUM
ajrhss-2280	262	41	0.4405	0.4405	NUM
ajrhss-2280	262	42	0.3915	0.3915	NUM
ajrhss-2280	262	43	0.8159	0.8159	NUM
ajrhss-2280	262	44	0.8932	0.8932	NUM
ajrhss-2280	262	45	0.5430	0.5430	NUM
ajrhss-2280	262	46	0.6230	0.6230	NUM
ajrhss-2280	262	47	0.9066	0.9066	NUM
ajrhss-2280	262	48	0.4611	0.4611	NUM
ajrhss-2280	262	49	0.7131	0.7131	NUM
ajrhss-2280	262	50	2019	2019	NUM
ajrhss-2280	262	51	0.627	0.627	NUM
ajrhss-2280	262	52	5	5	NUM
ajrhss-2280	262	53	0.6355	0.6355	NUM
ajrhss-2280	262	54	0.8256	0.8256	NUM
ajrhss-2280	262	55	0.5180	0.5180	NUM
ajrhss-2280	262	56	0.6281	0.6281	NUM
ajrhss-2280	262	57	0.4333	0.4333	NUM
ajrhss-2280	262	58	0.4161	0.4161	NUM
ajrhss-2280	262	59	0.8164	0.8164	NUM
ajrhss-2280	262	60	0.5933	0.5933	NUM
ajrhss-2280	262	61	0.5096	0.5096	NUM
ajrhss-2280	262	62	0.6511	0.6511	NUM
ajrhss-2280	262	63	0.9150	0.9150	NUM
ajrhss-2280	262	64	0.5308	0.5308	NUM
ajrhss-2280	262	65	0.7578	0.7578	NUM
ajrhss-2280	262	66	2020	2020	NUM
ajrhss-2280	262	67	0.627	0.627	NUM
ajrhss-2280	262	68	0	0	NUM
ajrhss-2280	263	1	0.6364	0.6364	NUM
ajrhss-2280	263	2	0.9017	0.9017	NUM
ajrhss-2280	263	3	0.4807	0.4807	NUM
ajrhss-2280	263	4	0.6316	0.6316	NUM
ajrhss-2280	264	1	0.3899	0.3899	NUM
ajrhss-2280	264	2	0.4308	0.4308	NUM
ajrhss-2280	264	3	0.8673	0.8673	NUM
ajrhss-2280	264	4	0.5079	0.5079	NUM
ajrhss-2280	264	5	0.4614	0.4614	NUM
ajrhss-2280	264	6	0.6714	0.6714	NUM
ajrhss-2280	264	7	0.8766	0.8766	NUM
ajrhss-2280	264	8	0.5983	0.5983	NUM
ajrhss-2280	264	9	0.7496	0.7496	NUM
ajrhss-2280	264	10	2021	2021	NUM
ajrhss-2280	264	11	0.578	0.578	NUM
ajrhss-2280	264	12	1	1	NUM
ajrhss-2280	264	13	0.7107	0.7107	NUM
ajrhss-2280	264	14	0.9899	0.9899	NUM
ajrhss-2280	264	15	0.5184	0.5184	NUM
ajrhss-2280	264	16	0.6585	0.6585	NUM
ajrhss-2280	264	17	0.6914	0.6914	NUM
ajrhss-2280	264	18	0.4583	0.4583	NUM
ajrhss-2280	264	19	0.9575	0.9575	NUM
ajrhss-2280	264	20	0.5450	0.5450	NUM
ajrhss-2280	264	21	0.6382	0.6382	NUM
ajrhss-2280	264	22	0.6884	0.6884	NUM
ajrhss-2280	264	23	0.7703	0.7703	NUM
ajrhss-2280	264	24	0.6673	0.6673	NUM
ajrhss-2280	264	25	0.9922	0.9922	NUM
ajrhss-2280	264	26	2022	2022	NUM
ajrhss-2280	264	27	0.475	0.475	NUM
ajrhss-2280	264	28	2	2	NUM
ajrhss-2280	264	29	0.7132	0.7132	NUM
ajrhss-2280	264	30	0.9676	0.9676	NUM
ajrhss-2280	264	31	0.5287	0.5287	NUM
ajrhss-2280	264	32	0.7049	0.7049	NUM
ajrhss-2280	265	1	0.7123	0.7123	NUM
ajrhss-2280	265	2	0.4583	0.4583	NUM
ajrhss-2280	265	3	0.9865	0.9865	NUM
ajrhss-2280	265	4	0.3351	0.3351	NUM
ajrhss-2280	265	5	0.7056	0.7056	NUM
ajrhss-2280	265	6	0.6188	0.6188	NUM
ajrhss-2280	265	7	0.8098	0.8098	NUM
ajrhss-2280	265	8	0.6309	0.6309	NUM
ajrhss-2280	265	9	1.2344	1.2344	NUM
ajrhss-2280	265	10	average	average	NOUN
ajrhss-2280	265	11	0.720	0.720	NUM
ajrhss-2280	265	12	1	1	NUM
ajrhss-2280	265	13	0.7435	0.7435	NUM
ajrhss-2280	265	14	0.8363	0.8363	NUM
ajrhss-2280	265	15	0.6679	0.6679	NUM
ajrhss-2280	265	16	0.7401	0.7401	NUM
ajrhss-2280	265	17	0.5777	0.5777	NUM
ajrhss-2280	265	18	0.4957	0.4957	NUM
ajrhss-2280	265	19	0.9405	0.9405	NUM
ajrhss-2280	265	20	0.7467	0.7467	NUM
ajrhss-2280	265	21	0.6023	0.6023	NUM
ajrhss-2280	265	22	0.6644	0.6644	NUM
ajrhss-2280	265	23	0.9202	0.9202	NUM
ajrhss-2280	265	24	0.6261	0.6261	NUM
ajrhss-2280	265	25	0.8045	0.8045	NUM
ajrhss-2280	265	26	american	american	ADJ
ajrhss-2280	265	27	journal	journal	NOUN
ajrhss-2280	265	28	of	of	ADP
ajrhss-2280	265	29	research	research	NOUN
ajrhss-2280	265	30	in	in	ADP
ajrhss-2280	265	31	humanities	humanity	NOUN
ajrhss-2280	265	32	and	and	CCONJ
ajrhss-2280	265	33	social	social	ADJ
ajrhss-2280	265	34	sciences	science	NOUN
ajrhss-2280	265	35	volume	volume	NOUN
ajrhss-2280	265	36	26	26	NUM
ajrhss-2280	265	37	july	july	PROPN
ajrhss-2280	265	38	2024	2024	NUM
ajrhss-2280	265	39	p	p	NOUN
ajrhss-2280	265	40	a	a	DET
ajrhss-2280	265	41	g	g	NOUN
ajrhss-2280	265	42	e	e	NOUN
ajrhss-2280	265	43	|	|	ADV
ajrhss-2280	265	44	74	74	NUM
ajrhss-2280	265	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	265	46	3	3	NUM
ajrhss-2280	265	47	.	.	PUNCT
ajrhss-2280	266	1	the	the	DET
ajrhss-2280	266	2	average	average	ADJ
ajrhss-2280	266	3	company	company	NOUN
ajrhss-2280	266	4	value	value	NOUN
ajrhss-2280	266	5	for	for	ADP
ajrhss-2280	266	6	al	al	PROPN
ajrhss-2280	266	7	-	-	PUNCT
ajrhss-2280	266	8	ahli	ahli	PROPN
ajrhss-2280	266	9	bank	bank	PROPN
ajrhss-2280	266	10	was	be	AUX
ajrhss-2280	266	11	(	(	PUNCT
ajrhss-2280	266	12	0.8363	0.8363	NUM
ajrhss-2280	266	13	)	)	PUNCT
ajrhss-2280	266	14	,	,	PUNCT
ajrhss-2280	266	15	as	as	SCONJ
ajrhss-2280	266	16	the	the	DET
ajrhss-2280	266	17	highest	high	ADJ
ajrhss-2280	266	18	company	company	NOUN
ajrhss-2280	266	19	value	value	NOUN
ajrhss-2280	266	20	was	be	AUX
ajrhss-2280	266	21	in	in	ADP
ajrhss-2280	266	22	the	the	DET
ajrhss-2280	266	23	year	year	NOUN
ajrhss-2280	266	24	(	(	PUNCT
ajrhss-2280	266	25	2021	2021	NUM
ajrhss-2280	266	26	)	)	PUNCT
ajrhss-2280	266	27	,	,	PUNCT
ajrhss-2280	266	28	which	which	PRON
ajrhss-2280	266	29	was	be	AUX
ajrhss-2280	266	30	(	(	PUNCT
ajrhss-2280	266	31	0.9899	0.9899	NUM
ajrhss-2280	266	32	)	)	PUNCT
ajrhss-2280	266	33	,	,	PUNCT
ajrhss-2280	266	34	which	which	PRON
ajrhss-2280	266	35	was	be	AUX
ajrhss-2280	266	36	higher	high	ADJ
ajrhss-2280	266	37	than	than	ADP
ajrhss-2280	266	38	the	the	DET
ajrhss-2280	266	39	company	company	NOUN
ajrhss-2280	266	40	’s	’s	PART
ajrhss-2280	266	41	average	average	ADJ
ajrhss-2280	266	42	,	,	PUNCT
ajrhss-2280	266	43	while	while	SCONJ
ajrhss-2280	266	44	the	the	DET
ajrhss-2280	266	45	lowest	low	ADJ
ajrhss-2280	266	46	value	value	NOUN
ajrhss-2280	266	47	was	be	AUX
ajrhss-2280	266	48	in	in	ADP
ajrhss-2280	266	49	the	the	DET
ajrhss-2280	266	50	year	year	NOUN
ajrhss-2280	266	51	(	(	PUNCT
ajrhss-2280	266	52	2018	2018	NUM
ajrhss-2280	266	53	)	)	PUNCT
ajrhss-2280	266	54	,	,	PUNCT
ajrhss-2280	266	55	which	which	PRON
ajrhss-2280	266	56	was	be	AUX
ajrhss-2280	266	57	(	(	PUNCT
ajrhss-2280	266	58	0.6669	0.6669	NUM
ajrhss-2280	266	59	)	)	PUNCT
ajrhss-2280	266	60	,	,	PUNCT
ajrhss-2280	266	61	which	which	PRON
ajrhss-2280	266	62	was	be	AUX
ajrhss-2280	266	63	less	less	ADJ
ajrhss-2280	266	64	than	than	ADP
ajrhss-2280	266	65	the	the	DET
ajrhss-2280	266	66	average	average	NOUN
ajrhss-2280	266	67	.	.	PUNCT
ajrhss-2280	266	68	company	company	NOUN
ajrhss-2280	266	69	.	.	PUNCT
ajrhss-2280	267	1	4	4	X
ajrhss-2280	267	2	.	.	X
ajrhss-2280	267	3	the	the	DET
ajrhss-2280	267	4	average	average	ADJ
ajrhss-2280	267	5	company	company	NOUN
ajrhss-2280	267	6	value	value	NOUN
ajrhss-2280	267	7	for	for	ADP
ajrhss-2280	267	8	gulf	gulf	PROPN
ajrhss-2280	267	9	bank	bank	PROPN
ajrhss-2280	267	10	was	be	AUX
ajrhss-2280	267	11	(	(	PUNCT
ajrhss-2280	267	12	0.6679	0.6679	NUM
ajrhss-2280	267	13	)	)	PUNCT
ajrhss-2280	267	14	,	,	PUNCT
ajrhss-2280	267	15	as	as	SCONJ
ajrhss-2280	267	16	the	the	DET
ajrhss-2280	267	17	highest	high	ADJ
ajrhss-2280	267	18	company	company	NOUN
ajrhss-2280	267	19	value	value	NOUN
ajrhss-2280	267	20	was	be	AUX
ajrhss-2280	267	21	in	in	ADP
ajrhss-2280	267	22	the	the	DET
ajrhss-2280	267	23	year	year	NOUN
ajrhss-2280	267	24	(	(	PUNCT
ajrhss-2280	267	25	2018	2018	NUM
ajrhss-2280	267	26	)	)	PUNCT
ajrhss-2280	267	27	,	,	PUNCT
ajrhss-2280	267	28	which	which	PRON
ajrhss-2280	267	29	was	be	AUX
ajrhss-2280	267	30	(	(	PUNCT
ajrhss-2280	267	31	0.5529	0.5529	NUM
ajrhss-2280	267	32	)	)	PUNCT
ajrhss-2280	267	33	,	,	PUNCT
ajrhss-2280	267	34	which	which	PRON
ajrhss-2280	267	35	was	be	AUX
ajrhss-2280	267	36	higher	high	ADJ
ajrhss-2280	267	37	than	than	ADP
ajrhss-2280	267	38	the	the	DET
ajrhss-2280	267	39	company	company	NOUN
ajrhss-2280	267	40	’s	’s	PART
ajrhss-2280	267	41	average	average	ADJ
ajrhss-2280	267	42	,	,	PUNCT
ajrhss-2280	267	43	while	while	SCONJ
ajrhss-2280	267	44	the	the	DET
ajrhss-2280	267	45	lowest	low	ADJ
ajrhss-2280	267	46	value	value	NOUN
ajrhss-2280	267	47	was	be	AUX
ajrhss-2280	267	48	in	in	ADP
ajrhss-2280	267	49	the	the	DET
ajrhss-2280	267	50	year	year	NOUN
ajrhss-2280	267	51	(	(	PUNCT
ajrhss-2280	267	52	2020	2020	NUM
ajrhss-2280	267	53	)	)	PUNCT
ajrhss-2280	267	54	,	,	PUNCT
ajrhss-2280	267	55	which	which	PRON
ajrhss-2280	267	56	was	be	AUX
ajrhss-2280	267	57	(	(	PUNCT
ajrhss-2280	267	58	0.4807	0.4807	NUM
ajrhss-2280	267	59	)	)	PUNCT
ajrhss-2280	267	60	,	,	PUNCT
ajrhss-2280	267	61	which	which	PRON
ajrhss-2280	267	62	was	be	AUX
ajrhss-2280	267	63	less	less	ADJ
ajrhss-2280	267	64	than	than	ADP
ajrhss-2280	267	65	average	average	ADJ
ajrhss-2280	267	66	.	.	PUNCT
ajrhss-2280	267	67	company	company	NOUN
ajrhss-2280	267	68	.	.	PUNCT
ajrhss-2280	268	1	5	5	X
ajrhss-2280	268	2	.	.	X
ajrhss-2280	268	3	the	the	DET
ajrhss-2280	268	4	average	average	ADJ
ajrhss-2280	268	5	company	company	NOUN
ajrhss-2280	268	6	value	value	NOUN
ajrhss-2280	268	7	of	of	ADP
ajrhss-2280	268	8	the	the	DET
ajrhss-2280	268	9	middle	middle	PROPN
ajrhss-2280	268	10	east	east	PROPN
ajrhss-2280	268	11	bank	bank	PROPN
ajrhss-2280	268	12	reached	reach	VERB
ajrhss-2280	268	13	(	(	PUNCT
ajrhss-2280	268	14	0.7401	0.7401	NUM
ajrhss-2280	268	15	)	)	PUNCT
ajrhss-2280	268	16	,	,	PUNCT
ajrhss-2280	268	17	as	as	SCONJ
ajrhss-2280	268	18	the	the	DET
ajrhss-2280	268	19	highest	high	ADJ
ajrhss-2280	268	20	value	value	NOUN
ajrhss-2280	268	21	of	of	ADP
ajrhss-2280	268	22	the	the	DET
ajrhss-2280	268	23	company	company	NOUN
ajrhss-2280	268	24	was	be	AUX
ajrhss-2280	268	25	in	in	ADP
ajrhss-2280	268	26	the	the	DET
ajrhss-2280	268	27	year	year	NOUN
ajrhss-2280	268	28	(	(	PUNCT
ajrhss-2280	268	29	2022	2022	NUM
ajrhss-2280	268	30	)	)	PUNCT
ajrhss-2280	268	31	,	,	PUNCT
ajrhss-2280	268	32	which	which	PRON
ajrhss-2280	268	33	was	be	AUX
ajrhss-2280	268	34	(	(	PUNCT
ajrhss-2280	268	35	0.7049	0.7049	NUM
ajrhss-2280	268	36	)	)	PUNCT
ajrhss-2280	268	37	,	,	PUNCT
ajrhss-2280	268	38	which	which	PRON
ajrhss-2280	268	39	is	be	AUX
ajrhss-2280	268	40	higher	high	ADJ
ajrhss-2280	268	41	than	than	ADP
ajrhss-2280	268	42	the	the	DET
ajrhss-2280	268	43	company	company	NOUN
ajrhss-2280	268	44	’s	’s	PART
ajrhss-2280	268	45	average	average	ADJ
ajrhss-2280	268	46	,	,	PUNCT
ajrhss-2280	268	47	while	while	SCONJ
ajrhss-2280	268	48	the	the	DET
ajrhss-2280	268	49	lowest	low	ADJ
ajrhss-2280	268	50	value	value	NOUN
ajrhss-2280	268	51	was	be	AUX
ajrhss-2280	268	52	in	in	ADP
ajrhss-2280	268	53	the	the	DET
ajrhss-2280	268	54	year	year	NOUN
ajrhss-2280	268	55	(	(	PUNCT
ajrhss-2280	268	56	2019	2019	NUM
ajrhss-2280	268	57	)	)	PUNCT
ajrhss-2280	268	58	,	,	PUNCT
ajrhss-2280	268	59	which	which	PRON
ajrhss-2280	268	60	was	be	AUX
ajrhss-2280	268	61	(	(	PUNCT
ajrhss-2280	268	62	0.6281	0.6281	NUM
ajrhss-2280	268	63	)	)	PUNCT
ajrhss-2280	268	64	,	,	PUNCT
ajrhss-2280	268	65	which	which	PRON
ajrhss-2280	268	66	was	be	AUX
ajrhss-2280	268	67	less	less	ADJ
ajrhss-2280	268	68	than	than	ADP
ajrhss-2280	268	69	average	average	ADJ
ajrhss-2280	268	70	company	company	NOUN
ajrhss-2280	268	71	.	.	PUNCT
ajrhss-2280	269	1	6	6	X
ajrhss-2280	269	2	.	.	X
ajrhss-2280	269	3	the	the	DET
ajrhss-2280	269	4	average	average	ADJ
ajrhss-2280	269	5	company	company	NOUN
ajrhss-2280	269	6	value	value	NOUN
ajrhss-2280	269	7	for	for	ADP
ajrhss-2280	269	8	mosul	mosul	PROPN
ajrhss-2280	269	9	bank	bank	PROPN
ajrhss-2280	269	10	reached	reach	VERB
ajrhss-2280	269	11	(	(	PUNCT
ajrhss-2280	269	12	0.5777	0.5777	NUM
ajrhss-2280	269	13	)	)	PUNCT
ajrhss-2280	269	14	,	,	PUNCT
ajrhss-2280	269	15	as	as	SCONJ
ajrhss-2280	269	16	the	the	DET
ajrhss-2280	269	17	highest	high	ADJ
ajrhss-2280	269	18	value	value	NOUN
ajrhss-2280	269	19	of	of	ADP
ajrhss-2280	269	20	the	the	DET
ajrhss-2280	269	21	company	company	NOUN
ajrhss-2280	269	22	was	be	AUX
ajrhss-2280	269	23	in	in	ADP
ajrhss-2280	269	24	the	the	DET
ajrhss-2280	269	25	year	year	NOUN
ajrhss-2280	269	26	(	(	PUNCT
ajrhss-2280	269	27	2022	2022	NUM
ajrhss-2280	269	28	)	)	PUNCT
ajrhss-2280	269	29	,	,	PUNCT
ajrhss-2280	269	30	which	which	PRON
ajrhss-2280	269	31	was	be	AUX
ajrhss-2280	269	32	(	(	PUNCT
ajrhss-2280	269	33	0.7123	0.7123	NUM
ajrhss-2280	269	34	)	)	PUNCT
ajrhss-2280	269	35	,	,	PUNCT
ajrhss-2280	269	36	which	which	PRON
ajrhss-2280	269	37	was	be	AUX
ajrhss-2280	269	38	higher	high	ADJ
ajrhss-2280	269	39	than	than	ADP
ajrhss-2280	269	40	the	the	DET
ajrhss-2280	269	41	company	company	NOUN
ajrhss-2280	269	42	’s	’s	PART
ajrhss-2280	269	43	average	average	ADJ
ajrhss-2280	269	44	,	,	PUNCT
ajrhss-2280	269	45	while	while	SCONJ
ajrhss-2280	269	46	the	the	DET
ajrhss-2280	269	47	lowest	low	ADJ
ajrhss-2280	269	48	value	value	NOUN
ajrhss-2280	269	49	was	be	AUX
ajrhss-2280	269	50	in	in	ADP
ajrhss-2280	269	51	the	the	DET
ajrhss-2280	269	52	year	year	NOUN
ajrhss-2280	269	53	(	(	PUNCT
ajrhss-2280	269	54	2020	2020	NUM
ajrhss-2280	269	55	)	)	PUNCT
ajrhss-2280	269	56	,	,	PUNCT
ajrhss-2280	269	57	which	which	PRON
ajrhss-2280	269	58	was	be	AUX
ajrhss-2280	269	59	(	(	PUNCT
ajrhss-2280	269	60	0.3899	0.3899	NUM
ajrhss-2280	269	61	)	)	PUNCT
ajrhss-2280	269	62	,	,	PUNCT
ajrhss-2280	269	63	which	which	PRON
ajrhss-2280	269	64	was	be	AUX
ajrhss-2280	269	65	less	less	ADJ
ajrhss-2280	269	66	than	than	ADP
ajrhss-2280	269	67	average	average	ADJ
ajrhss-2280	269	68	.	.	PUNCT
ajrhss-2280	269	69	company	company	NOUN
ajrhss-2280	269	70	.	.	PUNCT
ajrhss-2280	270	1	7	7	X
ajrhss-2280	270	2	.	.	X
ajrhss-2280	270	3	the	the	DET
ajrhss-2280	270	4	average	average	ADJ
ajrhss-2280	270	5	company	company	NOUN
ajrhss-2280	270	6	value	value	NOUN
ajrhss-2280	270	7	for	for	ADP
ajrhss-2280	270	8	babylon	babylon	PROPN
ajrhss-2280	270	9	bank	bank	PROPN
ajrhss-2280	270	10	reached	reach	VERB
ajrhss-2280	270	11	(	(	PUNCT
ajrhss-2280	270	12	0.4957	0.4957	NUM
ajrhss-2280	270	13	)	)	PUNCT
ajrhss-2280	270	14	,	,	PUNCT
ajrhss-2280	270	15	as	as	SCONJ
ajrhss-2280	270	16	the	the	DET
ajrhss-2280	270	17	highest	high	ADJ
ajrhss-2280	270	18	company	company	NOUN
ajrhss-2280	270	19	value	value	NOUN
ajrhss-2280	270	20	was	be	AUX
ajrhss-2280	270	21	in	in	ADP
ajrhss-2280	270	22	the	the	DET
ajrhss-2280	270	23	year	year	NOUN
ajrhss-2280	270	24	(	(	PUNCT
ajrhss-2280	270	25	2022	2022	NUM
ajrhss-2280	270	26	)	)	PUNCT
ajrhss-2280	270	27	,	,	PUNCT
ajrhss-2280	270	28	which	which	PRON
ajrhss-2280	270	29	was	be	AUX
ajrhss-2280	270	30	(	(	PUNCT
ajrhss-2280	270	31	0.4583	0.4583	NUM
ajrhss-2280	270	32	)	)	PUNCT
ajrhss-2280	270	33	,	,	PUNCT
ajrhss-2280	270	34	which	which	PRON
ajrhss-2280	270	35	was	be	AUX
ajrhss-2280	270	36	higher	high	ADJ
ajrhss-2280	270	37	than	than	ADP
ajrhss-2280	270	38	the	the	DET
ajrhss-2280	270	39	company	company	NOUN
ajrhss-2280	270	40	’s	’s	PART
ajrhss-2280	270	41	average	average	ADJ
ajrhss-2280	270	42	,	,	PUNCT
ajrhss-2280	270	43	while	while	SCONJ
ajrhss-2280	270	44	the	the	DET
ajrhss-2280	270	45	lowest	low	ADJ
ajrhss-2280	270	46	value	value	NOUN
ajrhss-2280	270	47	was	be	AUX
ajrhss-2280	270	48	in	in	ADP
ajrhss-2280	270	49	the	the	DET
ajrhss-2280	270	50	year	year	NOUN
ajrhss-2280	270	51	(	(	PUNCT
ajrhss-2280	270	52	2018	2018	NUM
ajrhss-2280	270	53	)	)	PUNCT
ajrhss-2280	270	54	,	,	PUNCT
ajrhss-2280	270	55	which	which	PRON
ajrhss-2280	270	56	was	be	AUX
ajrhss-2280	270	57	(	(	PUNCT
ajrhss-2280	270	58	0.3915	0.3915	NUM
ajrhss-2280	270	59	)	)	PUNCT
ajrhss-2280	270	60	,	,	PUNCT
ajrhss-2280	270	61	which	which	PRON
ajrhss-2280	270	62	was	be	AUX
ajrhss-2280	270	63	less	less	ADJ
ajrhss-2280	270	64	than	than	ADP
ajrhss-2280	270	65	average	average	ADJ
ajrhss-2280	270	66	.	.	PUNCT
ajrhss-2280	271	1	company	company	NOUN
ajrhss-2280	271	2	8	8	NUM
ajrhss-2280	271	3	.	.	PUNCT
ajrhss-2280	272	1	the	the	DET
ajrhss-2280	272	2	average	average	ADJ
ajrhss-2280	272	3	company	company	NOUN
ajrhss-2280	272	4	value	value	NOUN
ajrhss-2280	272	5	for	for	ADP
ajrhss-2280	272	6	the	the	DET
ajrhss-2280	272	7	bank	bank	NOUN
ajrhss-2280	272	8	of	of	ADP
ajrhss-2280	272	9	baghdad	baghdad	PROPN
ajrhss-2280	272	10	was	be	AUX
ajrhss-2280	272	11	(	(	PUNCT
ajrhss-2280	272	12	0.9405	0.9405	NUM
ajrhss-2280	272	13	)	)	PUNCT
ajrhss-2280	272	14	,	,	PUNCT
ajrhss-2280	272	15	as	as	SCONJ
ajrhss-2280	272	16	the	the	DET
ajrhss-2280	272	17	highest	high	ADJ
ajrhss-2280	272	18	value	value	NOUN
ajrhss-2280	272	19	of	of	ADP
ajrhss-2280	272	20	the	the	DET
ajrhss-2280	272	21	company	company	NOUN
ajrhss-2280	272	22	was	be	AUX
ajrhss-2280	272	23	in	in	ADP
ajrhss-2280	272	24	the	the	DET
ajrhss-2280	272	25	year	year	NOUN
ajrhss-2280	272	26	(	(	PUNCT
ajrhss-2280	272	27	2022	2022	NUM
ajrhss-2280	272	28	)	)	PUNCT
ajrhss-2280	272	29	,	,	PUNCT
ajrhss-2280	272	30	which	which	PRON
ajrhss-2280	272	31	was	be	AUX
ajrhss-2280	272	32	(	(	PUNCT
ajrhss-2280	272	33	0.9865	0.9865	NUM
ajrhss-2280	272	34	)	)	PUNCT
ajrhss-2280	272	35	,	,	PUNCT
ajrhss-2280	272	36	which	which	PRON
ajrhss-2280	272	37	was	be	AUX
ajrhss-2280	272	38	higher	high	ADJ
ajrhss-2280	272	39	than	than	ADP
ajrhss-2280	272	40	the	the	DET
ajrhss-2280	272	41	company	company	NOUN
ajrhss-2280	272	42	’s	’s	PART
ajrhss-2280	272	43	average	average	ADJ
ajrhss-2280	272	44	,	,	PUNCT
ajrhss-2280	272	45	while	while	SCONJ
ajrhss-2280	272	46	the	the	DET
ajrhss-2280	272	47	lowest	low	ADJ
ajrhss-2280	272	48	value	value	NOUN
ajrhss-2280	272	49	was	be	AUX
ajrhss-2280	272	50	in	in	ADP
ajrhss-2280	272	51	the	the	DET
ajrhss-2280	272	52	year	year	NOUN
ajrhss-2280	272	53	(	(	PUNCT
ajrhss-2280	272	54	2018	2018	NUM
ajrhss-2280	272	55	)	)	PUNCT
ajrhss-2280	272	56	,	,	PUNCT
ajrhss-2280	272	57	which	which	PRON
ajrhss-2280	272	58	was	be	AUX
ajrhss-2280	272	59	(	(	PUNCT
ajrhss-2280	272	60	0.8159	0.8159	NUM
ajrhss-2280	272	61	)	)	PUNCT
ajrhss-2280	272	62	,	,	PUNCT
ajrhss-2280	272	63	which	which	PRON
ajrhss-2280	272	64	was	be	AUX
ajrhss-2280	272	65	less	less	ADJ
ajrhss-2280	272	66	than	than	ADP
ajrhss-2280	272	67	average	average	ADJ
ajrhss-2280	272	68	.	.	PUNCT
ajrhss-2280	273	1	company	company	NOUN
ajrhss-2280	273	2	.	.	PUNCT
ajrhss-2280	274	1	9	9	X
ajrhss-2280	274	2	.	.	X
ajrhss-2280	275	1	the	the	DET
ajrhss-2280	275	2	average	average	ADJ
ajrhss-2280	275	3	company	company	NOUN
ajrhss-2280	275	4	value	value	NOUN
ajrhss-2280	275	5	for	for	ADP
ajrhss-2280	275	6	sumer	sumer	PROPN
ajrhss-2280	275	7	bank	bank	PROPN
ajrhss-2280	275	8	reached	reach	VERB
ajrhss-2280	275	9	(	(	PUNCT
ajrhss-2280	275	10	0.7467	0.7467	NUM
ajrhss-2280	275	11	)	)	PUNCT
ajrhss-2280	275	12	,	,	PUNCT
ajrhss-2280	275	13	as	as	SCONJ
ajrhss-2280	275	14	the	the	DET
ajrhss-2280	275	15	highest	high	ADJ
ajrhss-2280	275	16	company	company	NOUN
ajrhss-2280	275	17	value	value	NOUN
ajrhss-2280	275	18	was	be	AUX
ajrhss-2280	275	19	in	in	ADP
ajrhss-2280	275	20	the	the	DET
ajrhss-2280	275	21	year	year	NOUN
ajrhss-2280	275	22	(	(	PUNCT
ajrhss-2280	275	23	2018	2018	NUM
ajrhss-2280	275	24	)	)	PUNCT
ajrhss-2280	275	25	,	,	PUNCT
ajrhss-2280	275	26	which	which	PRON
ajrhss-2280	275	27	was	be	AUX
ajrhss-2280	275	28	(	(	PUNCT
ajrhss-2280	275	29	0.8932	0.8932	NUM
ajrhss-2280	275	30	)	)	PUNCT
ajrhss-2280	275	31	,	,	PUNCT
ajrhss-2280	275	32	which	which	PRON
ajrhss-2280	275	33	was	be	AUX
ajrhss-2280	275	34	higher	high	ADJ
ajrhss-2280	275	35	than	than	ADP
ajrhss-2280	275	36	the	the	DET
ajrhss-2280	275	37	company	company	NOUN
ajrhss-2280	275	38	’s	’s	PART
ajrhss-2280	275	39	average	average	ADJ
ajrhss-2280	275	40	,	,	PUNCT
ajrhss-2280	275	41	while	while	SCONJ
ajrhss-2280	275	42	the	the	DET
ajrhss-2280	275	43	lowest	low	ADJ
ajrhss-2280	275	44	value	value	NOUN
ajrhss-2280	275	45	was	be	AUX
ajrhss-2280	275	46	in	in	ADP
ajrhss-2280	275	47	the	the	DET
ajrhss-2280	275	48	year	year	NOUN
ajrhss-2280	275	49	(	(	PUNCT
ajrhss-2280	275	50	2022	2022	NUM
ajrhss-2280	275	51	)	)	PUNCT
ajrhss-2280	275	52	,	,	PUNCT
ajrhss-2280	275	53	which	which	PRON
ajrhss-2280	275	54	was	be	AUX
ajrhss-2280	275	55	(	(	PUNCT
ajrhss-2280	275	56	0.3351	0.3351	NUM
ajrhss-2280	275	57	)	)	PUNCT
ajrhss-2280	275	58	,	,	PUNCT
ajrhss-2280	275	59	which	which	PRON
ajrhss-2280	275	60	was	be	AUX
ajrhss-2280	275	61	less	less	ADJ
ajrhss-2280	275	62	than	than	ADP
ajrhss-2280	275	63	the	the	DET
ajrhss-2280	275	64	average	average	NOUN
ajrhss-2280	275	65	.	.	PUNCT
ajrhss-2280	275	66	company	company	NOUN
ajrhss-2280	275	67	.	.	PUNCT
ajrhss-2280	276	1	10	10	NUM
ajrhss-2280	276	2	.	.	PUNCT
ajrhss-2280	277	1	the	the	DET
ajrhss-2280	277	2	average	average	ADJ
ajrhss-2280	277	3	company	company	NOUN
ajrhss-2280	277	4	value	value	NOUN
ajrhss-2280	277	5	for	for	ADP
ajrhss-2280	277	6	assyria	assyria	PROPN
ajrhss-2280	277	7	bank	bank	PROPN
ajrhss-2280	277	8	was	be	AUX
ajrhss-2280	277	9	(	(	PUNCT
ajrhss-2280	277	10	0.6023	0.6023	NUM
ajrhss-2280	277	11	)	)	PUNCT
ajrhss-2280	277	12	,	,	PUNCT
ajrhss-2280	277	13	as	as	SCONJ
ajrhss-2280	277	14	the	the	DET
ajrhss-2280	277	15	highest	high	ADJ
ajrhss-2280	277	16	company	company	NOUN
ajrhss-2280	277	17	value	value	NOUN
ajrhss-2280	277	18	was	be	AUX
ajrhss-2280	277	19	in	in	ADP
ajrhss-2280	277	20	the	the	DET
ajrhss-2280	277	21	year	year	NOUN
ajrhss-2280	277	22	(	(	PUNCT
ajrhss-2280	277	23	2022	2022	NUM
ajrhss-2280	277	24	)	)	PUNCT
ajrhss-2280	277	25	,	,	PUNCT
ajrhss-2280	277	26	which	which	PRON
ajrhss-2280	277	27	was	be	AUX
ajrhss-2280	277	28	(	(	PUNCT
ajrhss-2280	277	29	0.7056	0.7056	NUM
ajrhss-2280	277	30	)	)	PUNCT
ajrhss-2280	277	31	,	,	PUNCT
ajrhss-2280	277	32	which	which	PRON
ajrhss-2280	277	33	was	be	AUX
ajrhss-2280	277	34	higher	high	ADJ
ajrhss-2280	277	35	than	than	ADP
ajrhss-2280	277	36	the	the	DET
ajrhss-2280	277	37	company	company	NOUN
ajrhss-2280	277	38	’s	’s	PART
ajrhss-2280	277	39	average	average	ADJ
ajrhss-2280	277	40	,	,	PUNCT
ajrhss-2280	277	41	while	while	SCONJ
ajrhss-2280	277	42	the	the	DET
ajrhss-2280	277	43	lowest	low	ADJ
ajrhss-2280	277	44	value	value	NOUN
ajrhss-2280	277	45	was	be	AUX
ajrhss-2280	277	46	in	in	ADP
ajrhss-2280	277	47	the	the	DET
ajrhss-2280	277	48	year	year	NOUN
ajrhss-2280	277	49	(	(	PUNCT
ajrhss-2280	277	50	2020	2020	NUM
ajrhss-2280	277	51	)	)	PUNCT
ajrhss-2280	277	52	,	,	PUNCT
ajrhss-2280	277	53	which	which	PRON
ajrhss-2280	277	54	was	be	AUX
ajrhss-2280	277	55	(	(	PUNCT
ajrhss-2280	277	56	0.4614	0.4614	NUM
ajrhss-2280	277	57	)	)	PUNCT
ajrhss-2280	277	58	,	,	PUNCT
ajrhss-2280	277	59	which	which	PRON
ajrhss-2280	277	60	was	be	AUX
ajrhss-2280	277	61	less	less	ADJ
ajrhss-2280	277	62	than	than	ADP
ajrhss-2280	277	63	the	the	DET
ajrhss-2280	277	64	average	average	NOUN
ajrhss-2280	277	65	.	.	PUNCT
ajrhss-2280	277	66	company	company	NOUN
ajrhss-2280	277	67	.	.	PUNCT
ajrhss-2280	278	1	11	11	NUM
ajrhss-2280	278	2	.	.	PUNCT
ajrhss-2280	279	1	the	the	DET
ajrhss-2280	279	2	average	average	ADJ
ajrhss-2280	279	3	company	company	NOUN
ajrhss-2280	279	4	value	value	NOUN
ajrhss-2280	279	5	for	for	ADP
ajrhss-2280	279	6	the	the	DET
ajrhss-2280	279	7	commercial	commercial	ADJ
ajrhss-2280	279	8	bank	bank	PROPN
ajrhss-2280	279	9	of	of	ADP
ajrhss-2280	279	10	iraq	iraq	PROPN
ajrhss-2280	279	11	was	be	AUX
ajrhss-2280	279	12	(	(	PUNCT
ajrhss-2280	279	13	0.6644	0.6644	NUM
ajrhss-2280	279	14	)	)	PUNCT
ajrhss-2280	279	15	,	,	PUNCT
ajrhss-2280	279	16	as	as	SCONJ
ajrhss-2280	279	17	the	the	DET
ajrhss-2280	279	18	highest	high	ADJ
ajrhss-2280	279	19	company	company	NOUN
ajrhss-2280	279	20	value	value	NOUN
ajrhss-2280	279	21	was	be	AUX
ajrhss-2280	279	22	in	in	ADP
ajrhss-2280	279	23	the	the	DET
ajrhss-2280	279	24	year	year	NOUN
ajrhss-2280	279	25	(	(	PUNCT
ajrhss-2280	279	26	2013	2013	NUM
ajrhss-2280	279	27	)	)	PUNCT
ajrhss-2280	279	28	,	,	PUNCT
ajrhss-2280	279	29	which	which	PRON
ajrhss-2280	279	30	was	be	AUX
ajrhss-2280	279	31	(	(	PUNCT
ajrhss-2280	279	32	0.8251	0.8251	NUM
ajrhss-2280	279	33	)	)	PUNCT
ajrhss-2280	279	34	,	,	PUNCT
ajrhss-2280	279	35	which	which	PRON
ajrhss-2280	279	36	was	be	AUX
ajrhss-2280	279	37	higher	high	ADJ
ajrhss-2280	279	38	than	than	ADP
ajrhss-2280	279	39	the	the	DET
ajrhss-2280	279	40	company	company	NOUN
ajrhss-2280	279	41	’s	’s	PART
ajrhss-2280	279	42	average	average	ADJ
ajrhss-2280	279	43	,	,	PUNCT
ajrhss-2280	279	44	while	while	SCONJ
ajrhss-2280	279	45	the	the	DET
ajrhss-2280	279	46	lowest	low	ADJ
ajrhss-2280	279	47	value	value	NOUN
ajrhss-2280	279	48	was	be	AUX
ajrhss-2280	279	49	in	in	ADP
ajrhss-2280	279	50	the	the	DET
ajrhss-2280	279	51	year	year	NOUN
ajrhss-2280	279	52	(	(	PUNCT
ajrhss-2280	279	53	2015	2015	NUM
ajrhss-2280	279	54	)	)	PUNCT
ajrhss-2280	279	55	,	,	PUNCT
ajrhss-2280	279	56	which	which	PRON
ajrhss-2280	279	57	was	be	AUX
ajrhss-2280	279	58	(	(	PUNCT
ajrhss-2280	279	59	0.5862	0.5862	NUM
ajrhss-2280	279	60	)	)	PUNCT
ajrhss-2280	279	61	,	,	PUNCT
ajrhss-2280	279	62	which	which	PRON
ajrhss-2280	279	63	was	be	AUX
ajrhss-2280	279	64	less	less	ADJ
ajrhss-2280	279	65	than	than	ADP
ajrhss-2280	279	66	average	average	ADJ
ajrhss-2280	279	67	company	company	NOUN
ajrhss-2280	279	68	.	.	PUNCT
ajrhss-2280	280	1	12	12	NUM
ajrhss-2280	280	2	.	.	PUNCT
ajrhss-2280	281	1	the	the	DET
ajrhss-2280	281	2	average	average	ADJ
ajrhss-2280	281	3	company	company	NOUN
ajrhss-2280	281	4	value	value	NOUN
ajrhss-2280	281	5	for	for	ADP
ajrhss-2280	281	6	al	al	PROPN
ajrhss-2280	281	7	-	-	PUNCT
ajrhss-2280	281	8	mansour	mansour	PROPN
ajrhss-2280	281	9	bank	bank	PROPN
ajrhss-2280	281	10	was	be	AUX
ajrhss-2280	281	11	(	(	PUNCT
ajrhss-2280	281	12	0.9202	0.9202	NUM
ajrhss-2280	281	13	)	)	PUNCT
ajrhss-2280	281	14	,	,	PUNCT
ajrhss-2280	281	15	as	as	SCONJ
ajrhss-2280	281	16	the	the	DET
ajrhss-2280	281	17	highest	high	ADJ
ajrhss-2280	281	18	company	company	NOUN
ajrhss-2280	281	19	value	value	NOUN
ajrhss-2280	281	20	was	be	AUX
ajrhss-2280	281	21	in	in	ADP
ajrhss-2280	281	22	the	the	DET
ajrhss-2280	281	23	year	year	NOUN
ajrhss-2280	281	24	(	(	PUNCT
ajrhss-2280	281	25	2013	2013	NUM
ajrhss-2280	281	26	)	)	PUNCT
ajrhss-2280	281	27	,	,	PUNCT
ajrhss-2280	281	28	which	which	PRON
ajrhss-2280	281	29	was	be	AUX
ajrhss-2280	281	30	(	(	PUNCT
ajrhss-2280	281	31	1.1946	1.1946	NUM
ajrhss-2280	281	32	)	)	PUNCT
ajrhss-2280	281	33	,	,	PUNCT
ajrhss-2280	281	34	which	which	PRON
ajrhss-2280	281	35	was	be	AUX
ajrhss-2280	281	36	higher	high	ADJ
ajrhss-2280	281	37	than	than	ADP
ajrhss-2280	281	38	the	the	DET
ajrhss-2280	281	39	company	company	NOUN
ajrhss-2280	281	40	’s	’s	PART
ajrhss-2280	281	41	average	average	ADJ
ajrhss-2280	281	42	,	,	PUNCT
ajrhss-2280	281	43	while	while	SCONJ
ajrhss-2280	281	44	the	the	DET
ajrhss-2280	281	45	lowest	low	ADJ
ajrhss-2280	281	46	value	value	NOUN
ajrhss-2280	281	47	was	be	AUX
ajrhss-2280	281	48	in	in	ADP
ajrhss-2280	281	49	the	the	DET
ajrhss-2280	281	50	year	year	NOUN
ajrhss-2280	281	51	(	(	PUNCT
ajrhss-2280	281	52	2021	2021	NUM
ajrhss-2280	281	53	)	)	PUNCT
ajrhss-2280	281	54	,	,	PUNCT
ajrhss-2280	281	55	which	which	PRON
ajrhss-2280	281	56	was	be	AUX
ajrhss-2280	281	57	(	(	PUNCT
ajrhss-2280	281	58	0.7703	0.7703	NUM
ajrhss-2280	281	59	)	)	PUNCT
ajrhss-2280	281	60	,	,	PUNCT
ajrhss-2280	281	61	which	which	PRON
ajrhss-2280	281	62	was	be	AUX
ajrhss-2280	281	63	less	less	ADJ
ajrhss-2280	281	64	than	than	ADP
ajrhss-2280	281	65	the	the	DET
ajrhss-2280	281	66	average	average	NOUN
ajrhss-2280	281	67	.	.	PUNCT
ajrhss-2280	281	68	company	company	NOUN
ajrhss-2280	281	69	.	.	PUNCT
ajrhss-2280	282	1	13	13	NUM
ajrhss-2280	282	2	.	.	PUNCT
ajrhss-2280	283	1	the	the	DET
ajrhss-2280	283	2	average	average	ADJ
ajrhss-2280	283	3	company	company	NOUN
ajrhss-2280	283	4	value	value	NOUN
ajrhss-2280	283	5	for	for	ADP
ajrhss-2280	283	6	united	united	PROPN
ajrhss-2280	283	7	bank	bank	PROPN
ajrhss-2280	283	8	reached	reach	VERB
ajrhss-2280	283	9	(	(	PUNCT
ajrhss-2280	283	10	0.6261	0.6261	NUM
ajrhss-2280	283	11	)	)	PUNCT
ajrhss-2280	283	12	,	,	PUNCT
ajrhss-2280	283	13	as	as	SCONJ
ajrhss-2280	283	14	the	the	DET
ajrhss-2280	283	15	highest	high	ADJ
ajrhss-2280	283	16	value	value	NOUN
ajrhss-2280	283	17	of	of	ADP
ajrhss-2280	283	18	the	the	DET
ajrhss-2280	283	19	company	company	NOUN
ajrhss-2280	283	20	was	be	AUX
ajrhss-2280	283	21	in	in	ADP
ajrhss-2280	283	22	the	the	DET
ajrhss-2280	283	23	year	year	NOUN
ajrhss-2280	283	24	(	(	PUNCT
ajrhss-2280	283	25	2013	2013	NUM
ajrhss-2280	283	26	)	)	PUNCT
ajrhss-2280	283	27	,	,	PUNCT
ajrhss-2280	283	28	which	which	PRON
ajrhss-2280	283	29	was	be	AUX
ajrhss-2280	283	30	(	(	PUNCT
ajrhss-2280	283	31	0.9447	0.9447	NUM
ajrhss-2280	283	32	)	)	PUNCT
ajrhss-2280	283	33	,	,	PUNCT
ajrhss-2280	283	34	which	which	PRON
ajrhss-2280	283	35	was	be	AUX
ajrhss-2280	283	36	higher	high	ADJ
ajrhss-2280	283	37	than	than	ADP
ajrhss-2280	283	38	the	the	DET
ajrhss-2280	283	39	company	company	NOUN
ajrhss-2280	283	40	’s	’s	PART
ajrhss-2280	283	41	average	average	ADJ
ajrhss-2280	283	42	,	,	PUNCT
ajrhss-2280	283	43	while	while	SCONJ
ajrhss-2280	283	44	the	the	DET
ajrhss-2280	283	45	lowest	low	ADJ
ajrhss-2280	283	46	value	value	NOUN
ajrhss-2280	283	47	was	be	AUX
ajrhss-2280	283	48	in	in	ADP
ajrhss-2280	283	49	the	the	DET
ajrhss-2280	283	50	year	year	NOUN
ajrhss-2280	283	51	(	(	PUNCT
ajrhss-2280	283	52	2018	2018	NUM
ajrhss-2280	283	53	)	)	PUNCT
ajrhss-2280	283	54	,	,	PUNCT
ajrhss-2280	283	55	which	which	PRON
ajrhss-2280	283	56	was	be	AUX
ajrhss-2280	283	57	(	(	PUNCT
ajrhss-2280	283	58	0.4611	0.4611	NUM
ajrhss-2280	283	59	)	)	PUNCT
ajrhss-2280	283	60	,	,	PUNCT
ajrhss-2280	283	61	which	which	PRON
ajrhss-2280	283	62	was	be	AUX
ajrhss-2280	283	63	less	less	ADJ
ajrhss-2280	283	64	than	than	ADP
ajrhss-2280	283	65	the	the	DET
ajrhss-2280	283	66	average	average	ADJ
ajrhss-2280	283	67	.	.	PUNCT
ajrhss-2280	283	68	company	company	NOUN
ajrhss-2280	283	69	.	.	PUNCT
ajrhss-2280	284	1	14	14	NUM
ajrhss-2280	284	2	.	.	PUNCT
ajrhss-2280	285	1	the	the	DET
ajrhss-2280	285	2	average	average	ADJ
ajrhss-2280	285	3	company	company	NOUN
ajrhss-2280	285	4	value	value	NOUN
ajrhss-2280	285	5	for	for	ADP
ajrhss-2280	285	6	trans	trans	PROPN
ajrhss-2280	285	7	-	-	PROPN
ajrhss-2280	285	8	iraq	iraq	PROPN
ajrhss-2280	285	9	bank	bank	NOUN
ajrhss-2280	285	10	was	be	AUX
ajrhss-2280	285	11	(	(	PUNCT
ajrhss-2280	285	12	0.8045	0.8045	NUM
ajrhss-2280	285	13	)	)	PUNCT
ajrhss-2280	285	14	,	,	PUNCT
ajrhss-2280	285	15	as	as	SCONJ
ajrhss-2280	285	16	the	the	DET
ajrhss-2280	285	17	highest	high	ADJ
ajrhss-2280	285	18	company	company	NOUN
ajrhss-2280	285	19	value	value	NOUN
ajrhss-2280	285	20	was	be	AUX
ajrhss-2280	285	21	in	in	ADP
ajrhss-2280	285	22	the	the	DET
ajrhss-2280	285	23	year	year	NOUN
ajrhss-2280	285	24	(	(	PUNCT
ajrhss-2280	285	25	2022	2022	NUM
ajrhss-2280	285	26	)	)	PUNCT
ajrhss-2280	285	27	,	,	PUNCT
ajrhss-2280	285	28	which	which	PRON
ajrhss-2280	285	29	was	be	AUX
ajrhss-2280	285	30	(	(	PUNCT
ajrhss-2280	285	31	1.2344	1.2344	NUM
ajrhss-2280	285	32	)	)	PUNCT
ajrhss-2280	285	33	,	,	PUNCT
ajrhss-2280	285	34	which	which	PRON
ajrhss-2280	285	35	is	be	AUX
ajrhss-2280	285	36	higher	high	ADJ
ajrhss-2280	285	37	than	than	ADP
ajrhss-2280	285	38	the	the	DET
ajrhss-2280	285	39	company	company	NOUN
ajrhss-2280	285	40	’s	’s	PART
ajrhss-2280	285	41	average	average	ADJ
ajrhss-2280	285	42	,	,	PUNCT
ajrhss-2280	285	43	while	while	SCONJ
ajrhss-2280	285	44	the	the	DET
ajrhss-2280	285	45	lowest	low	ADJ
ajrhss-2280	285	46	value	value	NOUN
ajrhss-2280	285	47	was	be	AUX
ajrhss-2280	285	48	in	in	ADP
ajrhss-2280	285	49	the	the	DET
ajrhss-2280	285	50	year	year	NOUN
ajrhss-2280	285	51	(	(	PUNCT
ajrhss-2280	285	52	2018	2018	NUM
ajrhss-2280	285	53	)	)	PUNCT
ajrhss-2280	285	54	,	,	PUNCT
ajrhss-2280	285	55	which	which	PRON
ajrhss-2280	285	56	was	be	AUX
ajrhss-2280	285	57	(	(	PUNCT
ajrhss-2280	285	58	0.7131	0.7131	NUM
ajrhss-2280	285	59	)	)	PUNCT
ajrhss-2280	285	60	,	,	PUNCT
ajrhss-2280	285	61	which	which	PRON
ajrhss-2280	285	62	was	be	AUX
ajrhss-2280	285	63	less	less	ADJ
ajrhss-2280	285	64	than	than	ADP
ajrhss-2280	285	65	average	average	ADJ
ajrhss-2280	285	66	company	company	NOUN
ajrhss-2280	285	67	.	.	PUNCT
ajrhss-2280	286	1	american	american	PROPN
ajrhss-2280	286	2	journal	journal	PROPN
ajrhss-2280	286	3	of	of	ADP
ajrhss-2280	286	4	research	research	NOUN
ajrhss-2280	286	5	in	in	ADP
ajrhss-2280	286	6	humanities	humanity	NOUN
ajrhss-2280	286	7	and	and	CCONJ
ajrhss-2280	286	8	social	social	ADJ
ajrhss-2280	286	9	sciences	science	NOUN
ajrhss-2280	286	10	volume	volume	NOUN
ajrhss-2280	286	11	26	26	NUM
ajrhss-2280	286	12	july	july	PROPN
ajrhss-2280	286	13	2024	2024	NUM
ajrhss-2280	286	14	p	p	NOUN
ajrhss-2280	286	15	a	a	DET
ajrhss-2280	286	16	g	g	NOUN
ajrhss-2280	286	17	e	e	NOUN
ajrhss-2280	287	1	|	|	NOUN
ajrhss-2280	287	2	75	75	NUM
ajrhss-2280	287	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	287	4	third	third	NOUN
ajrhss-2280	287	5	:	:	PUNCT
ajrhss-2280	287	6	testing	testing	NOUN
ajrhss-2280	287	7	and	and	CCONJ
ajrhss-2280	287	8	analyzing	analyze	VERB
ajrhss-2280	287	9	the	the	DET
ajrhss-2280	287	10	relationship	relationship	NOUN
ajrhss-2280	287	11	between	between	ADP
ajrhss-2280	287	12	accounting	account	VERB
ajrhss-2280	287	13	conservatism	conservatism	NOUN
ajrhss-2280	287	14	practices	practice	NOUN
ajrhss-2280	287	15	and	and	CCONJ
ajrhss-2280	287	16	the	the	DET
ajrhss-2280	287	17	company	company	NOUN
ajrhss-2280	287	18	’s	’s	PART
ajrhss-2280	287	19	value	value	NOUN
ajrhss-2280	287	20	for	for	ADP
ajrhss-2280	287	21	the	the	DET
ajrhss-2280	287	22	banks	bank	NOUN
ajrhss-2280	287	23	in	in	ADP
ajrhss-2280	287	24	the	the	DET
ajrhss-2280	287	25	research	research	NOUN
ajrhss-2280	287	26	sample	sample	NOUN
ajrhss-2280	287	27	.	.	PUNCT
ajrhss-2280	288	1	for	for	ADP
ajrhss-2280	288	2	the	the	DET
ajrhss-2280	288	3	purpose	purpose	NOUN
ajrhss-2280	288	4	of	of	ADP
ajrhss-2280	288	5	conducting	conduct	VERB
ajrhss-2280	288	6	statistical	statistical	ADJ
ajrhss-2280	288	7	tests	test	NOUN
ajrhss-2280	288	8	for	for	ADP
ajrhss-2280	288	9	the	the	DET
ajrhss-2280	288	10	third	third	ADJ
ajrhss-2280	288	11	hypothesis	hypothesis	NOUN
ajrhss-2280	288	12	of	of	ADP
ajrhss-2280	288	13	the	the	DET
ajrhss-2280	288	14	research	research	NOUN
ajrhss-2280	288	15	,	,	PUNCT
ajrhss-2280	288	16	the	the	DET
ajrhss-2280	288	17	statistical	statistical	ADJ
ajrhss-2280	288	18	analysis	analysis	NOUN
ajrhss-2280	288	19	program	program	NOUN
ajrhss-2280	288	20	spss	spss	PROPN
ajrhss-2280	288	21	was	be	AUX
ajrhss-2280	288	22	used	use	VERB
ajrhss-2280	288	23	,	,	PUNCT
ajrhss-2280	288	24	and	and	CCONJ
ajrhss-2280	288	25	the	the	DET
ajrhss-2280	288	26	following	follow	VERB
ajrhss-2280	288	27	table	table	NOUN
ajrhss-2280	288	28	shows	show	VERB
ajrhss-2280	288	29	the	the	DET
ajrhss-2280	288	30	descriptive	descriptive	ADJ
ajrhss-2280	288	31	statistics	statistic	NOUN
ajrhss-2280	288	32	for	for	ADP
ajrhss-2280	288	33	the	the	DET
ajrhss-2280	288	34	research	research	NOUN
ajrhss-2280	288	35	variables	variable	NOUN
ajrhss-2280	288	36	.	.	PUNCT
ajrhss-2280	289	1	table	table	NOUN
ajrhss-2280	289	2	(	(	PUNCT
ajrhss-2280	289	3	17	17	NUM
ajrhss-2280	289	4	)	)	PUNCT
ajrhss-2280	289	5	shows	show	VERB
ajrhss-2280	289	6	the	the	DET
ajrhss-2280	289	7	descriptive	descriptive	ADJ
ajrhss-2280	289	8	statistics	statistic	NOUN
ajrhss-2280	289	9	for	for	ADP
ajrhss-2280	289	10	the	the	DET
ajrhss-2280	289	11	research	research	NOUN
ajrhss-2280	289	12	variables	variable	NOUN
ajrhss-2280	289	13	.	.	PUNCT
ajrhss-2280	290	1	descriptive	descriptive	ADJ
ajrhss-2280	290	2	statistics	statistic	NOUN
ajrhss-2280	290	3	n	n	PRON
ajrhss-2280	290	4	minimum	minimum	ADJ
ajrhss-2280	290	5	maximum	maximum	ADJ
ajrhss-2280	290	6	mean	mean	ADJ
ajrhss-2280	290	7	std	std	NOUN
ajrhss-2280	290	8	.	.	PUNCT
ajrhss-2280	290	9	deviation	deviation	NOUN
ajrhss-2280	290	10	accounting	account	VERB
ajrhss-2280	290	11	conservatism	conservatism	NOUN
ajrhss-2280	290	12	70	70	NUM
ajrhss-2280	290	13	.420	.420	NUM
ajrhss-2280	290	14	2.07	2.07	NUM
ajrhss-2280	290	15	1.30100	1.30100	NUM
ajrhss-2280	290	16	.965735	.965735	NOUN
ajrhss-2280	290	17	company	company	NOUN
ajrhss-2280	290	18	value	value	VERB
ajrhss-2280	290	19	70	70	NUM
ajrhss-2280	290	20	.240	.240	NUM
ajrhss-2280	290	21	1.930	1.930	NUM
ajrhss-2280	290	22	.48957	.48957	NOUN
ajrhss-2280	290	23	.254606	.254606	PUNCT
ajrhss-2280	290	24	valid	valid	ADJ
ajrhss-2280	290	25	n	n	CCONJ
ajrhss-2280	290	26	(	(	PUNCT
ajrhss-2280	290	27	listwise	listwise	PROPN
ajrhss-2280	290	28	)	)	PUNCT
ajrhss-2280	290	29	70	70	NUM
ajrhss-2280	290	30	we	we	PRON
ajrhss-2280	290	31	observe	observe	VERB
ajrhss-2280	290	32	from	from	ADP
ajrhss-2280	290	33	the	the	DET
ajrhss-2280	290	34	table	table	NOUN
ajrhss-2280	290	35	above	above	ADP
ajrhss-2280	290	36	that	that	SCONJ
ajrhss-2280	290	37	the	the	DET
ajrhss-2280	290	38	number	number	NOUN
ajrhss-2280	290	39	of	of	ADP
ajrhss-2280	290	40	views	view	NOUN
ajrhss-2280	290	41	is	be	AUX
ajrhss-2280	290	42	70	70	NUM
ajrhss-2280	290	43	.	.	PUNCT
ajrhss-2280	291	1	the	the	DET
ajrhss-2280	291	2	highest	high	ADJ
ajrhss-2280	291	3	value	value	NOUN
ajrhss-2280	291	4	for	for	ADP
ajrhss-2280	291	5	accounting	accounting	NOUN
ajrhss-2280	291	6	conservatism	conservatism	NOUN
ajrhss-2280	291	7	is	be	AUX
ajrhss-2280	291	8	2.07	2.07	NUM
ajrhss-2280	291	9	and	and	CCONJ
ajrhss-2280	291	10	for	for	ADP
ajrhss-2280	291	11	the	the	DET
ajrhss-2280	291	12	company	company	NOUN
ajrhss-2280	291	13	value	value	NOUN
ajrhss-2280	291	14	is	be	AUX
ajrhss-2280	291	15	1.930	1.930	NUM
ajrhss-2280	291	16	,	,	PUNCT
ajrhss-2280	291	17	while	while	SCONJ
ajrhss-2280	291	18	the	the	DET
ajrhss-2280	291	19	lowest	low	ADJ
ajrhss-2280	291	20	value	value	NOUN
ajrhss-2280	291	21	for	for	ADP
ajrhss-2280	291	22	accounting	accounting	NOUN
ajrhss-2280	291	23	conservatism	conservatism	NOUN
ajrhss-2280	291	24	is	be	AUX
ajrhss-2280	291	25	0.420	0.420	NUM
ajrhss-2280	291	26	and	and	CCONJ
ajrhss-2280	291	27	for	for	ADP
ajrhss-2280	291	28	the	the	DET
ajrhss-2280	291	29	company	company	NOUN
ajrhss-2280	291	30	value	value	NOUN
ajrhss-2280	291	31	is	be	AUX
ajrhss-2280	291	32	0.240	0.240	NUM
ajrhss-2280	291	33	.	.	PUNCT
ajrhss-2280	292	1	therefore	therefore	ADV
ajrhss-2280	292	2	,	,	PUNCT
ajrhss-2280	292	3	it	it	PRON
ajrhss-2280	292	4	is	be	AUX
ajrhss-2280	292	5	necessary	necessary	ADJ
ajrhss-2280	292	6	to	to	PART
ajrhss-2280	292	7	use	use	VERB
ajrhss-2280	292	8	simple	simple	ADJ
ajrhss-2280	292	9	regression	regression	NOUN
ajrhss-2280	292	10	analysis	analysis	NOUN
ajrhss-2280	292	11	to	to	PART
ajrhss-2280	292	12	test	test	VERB
ajrhss-2280	292	13	the	the	DET
ajrhss-2280	292	14	third	third	ADJ
ajrhss-2280	292	15	hypothesis	hypothesis	NOUN
ajrhss-2280	292	16	.	.	PUNCT
ajrhss-2280	293	1	this	this	PRON
ajrhss-2280	293	2	can	can	AUX
ajrhss-2280	293	3	be	be	AUX
ajrhss-2280	293	4	done	do	VERB
ajrhss-2280	293	5	through	through	ADP
ajrhss-2280	293	6	the	the	DET
ajrhss-2280	293	7	statistical	statistical	ADJ
ajrhss-2280	293	8	analysis	analysis	NOUN
ajrhss-2280	293	9	package	package	NOUN
ajrhss-2280	293	10	spss	spss	PROPN
ajrhss-2280	293	11	,	,	PUNCT
ajrhss-2280	293	12	as	as	SCONJ
ajrhss-2280	293	13	shown	show	VERB
ajrhss-2280	293	14	in	in	ADP
ajrhss-2280	293	15	table	table	NOUN
ajrhss-2280	293	16	18	18	NUM
ajrhss-2280	293	17	.	.	PUNCT
ajrhss-2280	294	1	a.	a.	NOUN
ajrhss-2280	294	2	results	result	NOUN
ajrhss-2280	294	3	of	of	ADP
ajrhss-2280	294	4	regression	regression	NOUN
ajrhss-2280	294	5	analysis	analysis	NOUN
ajrhss-2280	294	6	and	and	CCONJ
ajrhss-2280	294	7	testing	testing	NOUN
ajrhss-2280	294	8	of	of	ADP
ajrhss-2280	294	9	the	the	DET
ajrhss-2280	294	10	third	third	ADJ
ajrhss-2280	294	11	research	research	NOUN
ajrhss-2280	294	12	hypothesis	hypothesis	NOUN
ajrhss-2280	294	13	table	table	NOUN
ajrhss-2280	294	14	(	(	PUNCT
ajrhss-2280	294	15	18	18	NUM
ajrhss-2280	294	16	)	)	PUNCT
ajrhss-2280	294	17	shows	show	VERB
ajrhss-2280	294	18	a	a	DET
ajrhss-2280	294	19	summary	summary	NOUN
ajrhss-2280	294	20	of	of	ADP
ajrhss-2280	294	21	the	the	DET
ajrhss-2280	294	22	third	third	ADJ
ajrhss-2280	294	23	hypothesis	hypothesis	NOUN
ajrhss-2280	294	24	testing	testing	NOUN
ajrhss-2280	294	25	model	model	NOUN
ajrhss-2280	294	26	the	the	DET
ajrhss-2280	294	27	table	table	NOUN
ajrhss-2280	294	28	(	(	PUNCT
ajrhss-2280	294	29	18	18	NUM
ajrhss-2280	294	30	)	)	PUNCT
ajrhss-2280	294	31	indicates	indicate	VERB
ajrhss-2280	294	32	that	that	SCONJ
ajrhss-2280	294	33	the	the	DET
ajrhss-2280	294	34	second	second	ADJ
ajrhss-2280	294	35	correlation	correlation	NOUN
ajrhss-2280	294	36	coefficient	coefficient	NOUN
ajrhss-2280	294	37	(	(	PUNCT
ajrhss-2280	294	38	r	r	NOUN
ajrhss-2280	294	39	)	)	PUNCT
ajrhss-2280	294	40	between	between	ADP
ajrhss-2280	294	41	the	the	DET
ajrhss-2280	294	42	two	two	NUM
ajrhss-2280	294	43	variables	variable	NOUN
ajrhss-2280	294	44	is	be	AUX
ajrhss-2280	294	45	0.616	0.616	NUM
ajrhss-2280	294	46	,	,	PUNCT
ajrhss-2280	294	47	and	and	CCONJ
ajrhss-2280	294	48	the	the	DET
ajrhss-2280	294	49	coefficient	coefficient	NOUN
ajrhss-2280	294	50	of	of	ADP
ajrhss-2280	294	51	determination	determination	NOUN
ajrhss-2280	294	52	(	(	PUNCT
ajrhss-2280	294	53	r	r	NOUN
ajrhss-2280	294	54	square	square	NOUN
ajrhss-2280	294	55	)	)	PUNCT
ajrhss-2280	294	56	is	be	AUX
ajrhss-2280	294	57	0.379	0.379	NUM
ajrhss-2280	294	58	.	.	PUNCT
ajrhss-2280	295	1	this	this	PRON
ajrhss-2280	295	2	indicates	indicate	VERB
ajrhss-2280	295	3	that	that	SCONJ
ajrhss-2280	295	4	37.9	37.9	NUM
ajrhss-2280	295	5	%	%	NOUN
ajrhss-2280	295	6	of	of	ADP
ajrhss-2280	295	7	the	the	DET
ajrhss-2280	295	8	change	change	NOUN
ajrhss-2280	295	9	in	in	ADP
ajrhss-2280	295	10	the	the	DET
ajrhss-2280	295	11	dependent	dependent	ADJ
ajrhss-2280	295	12	variable	variable	NOUN
ajrhss-2280	295	13	(	(	PUNCT
ajrhss-2280	295	14	company	company	NOUN
ajrhss-2280	295	15	value	value	NOUN
ajrhss-2280	295	16	)	)	PUNCT
ajrhss-2280	295	17	is	be	AUX
ajrhss-2280	295	18	attributable	attributable	ADJ
ajrhss-2280	295	19	to	to	ADP
ajrhss-2280	295	20	changes	change	NOUN
ajrhss-2280	295	21	in	in	ADP
ajrhss-2280	295	22	the	the	DET
ajrhss-2280	295	23	independent	independent	ADJ
ajrhss-2280	295	24	variable	variable	NOUN
ajrhss-2280	295	25	(	(	PUNCT
ajrhss-2280	295	26	accounting	accounting	NOUN
ajrhss-2280	295	27	conservatism	conservatism	NOUN
ajrhss-2280	295	28	)	)	PUNCT
ajrhss-2280	295	29	.	.	PUNCT
ajrhss-2280	296	1	the	the	DET
ajrhss-2280	296	2	remaining	remain	VERB
ajrhss-2280	296	3	percentage	percentage	NOUN
ajrhss-2280	296	4	is	be	AUX
ajrhss-2280	296	5	attributed	attribute	VERB
ajrhss-2280	296	6	to	to	ADP
ajrhss-2280	296	7	other	other	ADJ
ajrhss-2280	296	8	factors	factor	NOUN
ajrhss-2280	296	9	,	,	PUNCT
ajrhss-2280	296	10	demonstrating	demonstrate	VERB
ajrhss-2280	296	11	a	a	DET
ajrhss-2280	296	12	clear	clear	ADJ
ajrhss-2280	296	13	impact	impact	NOUN
ajrhss-2280	296	14	.	.	PUNCT
ajrhss-2280	297	1	table	table	NOUN
ajrhss-2280	297	2	(	(	PUNCT
ajrhss-2280	297	3	19	19	NUM
ajrhss-2280	297	4	)	)	PUNCT
ajrhss-2280	297	5	shows	show	VERB
ajrhss-2280	297	6	the	the	DET
ajrhss-2280	297	7	analysis	analysis	NOUN
ajrhss-2280	297	8	of	of	ADP
ajrhss-2280	297	9	variance	variance	NOUN
ajrhss-2280	297	10	for	for	ADP
ajrhss-2280	297	11	the	the	DET
ajrhss-2280	297	12	third	third	ADJ
ajrhss-2280	297	13	hypothesis	hypothesis	NOUN
ajrhss-2280	297	14	model	model	NOUN
ajrhss-2280	297	15	summary	summary	NOUN
ajrhss-2280	297	16	model	model	NOUN
ajrhss-2280	297	17	r	r	PROPN
ajrhss-2280	297	18	r	r	NOUN
ajrhss-2280	297	19	square	square	ADJ
ajrhss-2280	297	20	adjusted	adjust	VERB
ajrhss-2280	297	21	r	r	NOUN
ajrhss-2280	297	22	square	square	ADJ
ajrhss-2280	297	23	std	std	NOUN
ajrhss-2280	297	24	.	.	PUNCT
ajrhss-2280	298	1	error	error	NOUN
ajrhss-2280	298	2	of	of	ADP
ajrhss-2280	298	3	the	the	DET
ajrhss-2280	298	4	estimate	estimate	NOUN
ajrhss-2280	298	5	1	1	NUM
ajrhss-2280	298	6	.616a	.616a	PROPN
ajrhss-2280	298	7	.379	.379	NUM
ajrhss-2280	298	8	.370	.370	NUM
ajrhss-2280	298	9	.202075	.202075	PROPN
ajrhss-2280	298	10	a.	a.	NOUN
ajrhss-2280	298	11	predictors	predictor	NOUN
ajrhss-2280	298	12	:	:	PUNCT
ajrhss-2280	298	13	(	(	PUNCT
ajrhss-2280	298	14	constant	constant	ADJ
ajrhss-2280	298	15	)	)	PUNCT
ajrhss-2280	298	16	,	,	PUNCT
ajrhss-2280	298	17	accounting	account	VERB
ajrhss-2280	298	18	conservatism	conservatism	NOUN
ajrhss-2280	298	19	anovab	anovab	PROPN
ajrhss-2280	298	20	model	model	PROPN
ajrhss-2280	298	21	sum	sum	NOUN
ajrhss-2280	298	22	of	of	ADP
ajrhss-2280	298	23	squares	square	NOUN
ajrhss-2280	299	1	df	df	PROPN
ajrhss-2280	299	2	mean	mean	PROPN
ajrhss-2280	299	3	square	square	PROPN
ajrhss-2280	299	4	f	f	PROPN
ajrhss-2280	299	5	sig	sig	PROPN
ajrhss-2280	299	6	.	.	PROPN
ajrhss-2280	299	7	1	1	NUM
ajrhss-2280	299	8	regression	regression	VERB
ajrhss-2280	299	9	1.696	1.696	NUM
ajrhss-2280	299	10	1	1	NUM
ajrhss-2280	299	11	1.696	1.696	NUM
ajrhss-2280	299	12	41.537	41.537	NUM
ajrhss-2280	300	1	.000a	.000a	PRON
ajrhss-2280	300	2	residual	residual	ADJ
ajrhss-2280	300	3	2.777	2.777	NUM
ajrhss-2280	300	4	68	68	NUM
ajrhss-2280	300	5	.041	.041	NUM
ajrhss-2280	300	6	total	total	NOUN
ajrhss-2280	300	7	4.473	4.473	NUM
ajrhss-2280	300	8	69	69	NUM
ajrhss-2280	300	9	a.	a.	NOUN
ajrhss-2280	300	10	predictors	predictor	NOUN
ajrhss-2280	300	11	:	:	PUNCT
ajrhss-2280	300	12	(	(	PUNCT
ajrhss-2280	300	13	constant	constant	ADJ
ajrhss-2280	300	14	)	)	PUNCT
ajrhss-2280	300	15	,	,	PUNCT
ajrhss-2280	300	16	accounting	account	VERB
ajrhss-2280	300	17	conservatism	conservatism	PROPN
ajrhss-2280	300	18	b.	b.	PROPN
ajrhss-2280	301	1	dependent	dependent	ADJ
ajrhss-2280	301	2	variable	variable	NOUN
ajrhss-2280	301	3	:	:	PUNCT
ajrhss-2280	301	4	company	company	NOUN
ajrhss-2280	301	5	value	value	NOUN
ajrhss-2280	301	6	american	american	PROPN
ajrhss-2280	301	7	journal	journal	PROPN
ajrhss-2280	301	8	of	of	ADP
ajrhss-2280	301	9	research	research	NOUN
ajrhss-2280	301	10	in	in	ADP
ajrhss-2280	301	11	humanities	humanity	NOUN
ajrhss-2280	301	12	and	and	CCONJ
ajrhss-2280	301	13	social	social	ADJ
ajrhss-2280	301	14	sciences	science	NOUN
ajrhss-2280	301	15	volume	volume	NOUN
ajrhss-2280	301	16	26	26	NUM
ajrhss-2280	301	17	july	july	PROPN
ajrhss-2280	301	18	2024	2024	NUM
ajrhss-2280	301	19	p	p	NOUN
ajrhss-2280	301	20	a	a	DET
ajrhss-2280	301	21	g	g	NOUN
ajrhss-2280	301	22	e	e	NOUN
ajrhss-2280	302	1	|	|	ADV
ajrhss-2280	302	2	76	76	NUM
ajrhss-2280	302	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	302	4	in	in	ADP
ajrhss-2280	302	5	table	table	NOUN
ajrhss-2280	302	6	19	19	NUM
ajrhss-2280	302	7	,	,	PUNCT
ajrhss-2280	302	8	the	the	DET
ajrhss-2280	302	9	level	level	NOUN
ajrhss-2280	302	10	of	of	ADP
ajrhss-2280	302	11	moral	moral	ADJ
ajrhss-2280	302	12	significance	significance	NOUN
ajrhss-2280	302	13	was	be	AUX
ajrhss-2280	302	14	recorded	record	VERB
ajrhss-2280	302	15	as	as	ADP
ajrhss-2280	302	16	0.000	0.000	NUM
ajrhss-2280	302	17	,	,	PUNCT
ajrhss-2280	302	18	which	which	PRON
ajrhss-2280	302	19	is	be	AUX
ajrhss-2280	302	20	smaller	small	ADJ
ajrhss-2280	302	21	than	than	ADP
ajrhss-2280	302	22	the	the	DET
ajrhss-2280	302	23	specified	specify	VERB
ajrhss-2280	302	24	and	and	CCONJ
ajrhss-2280	302	25	acceptable	acceptable	ADJ
ajrhss-2280	302	26	level	level	NOUN
ajrhss-2280	302	27	of	of	ADP
ajrhss-2280	302	28	0.05	0.05	NUM
ajrhss-2280	302	29	.	.	PUNCT
ajrhss-2280	303	1	this	this	PRON
ajrhss-2280	303	2	indicates	indicate	VERB
ajrhss-2280	303	3	that	that	SCONJ
ajrhss-2280	303	4	there	there	PRON
ajrhss-2280	303	5	is	be	VERB
ajrhss-2280	303	6	a	a	DET
ajrhss-2280	303	7	relationship	relationship	NOUN
ajrhss-2280	303	8	between	between	ADP
ajrhss-2280	303	9	the	the	DET
ajrhss-2280	303	10	two	two	NUM
ajrhss-2280	303	11	variables	variable	NOUN
ajrhss-2280	303	12	.	.	PUNCT
ajrhss-2280	304	1	the	the	DET
ajrhss-2280	304	2	calculated	calculate	VERB
ajrhss-2280	304	3	f	f	PROPN
ajrhss-2280	304	4	value	value	NOUN
ajrhss-2280	304	5	of	of	ADP
ajrhss-2280	304	6	41.537	41.537	NUM
ajrhss-2280	304	7	is	be	AUX
ajrhss-2280	304	8	greater	great	ADJ
ajrhss-2280	304	9	than	than	ADP
ajrhss-2280	304	10	its	its	PRON
ajrhss-2280	304	11	tabulated	tabulate	VERB
ajrhss-2280	304	12	value	value	NOUN
ajrhss-2280	304	13	of	of	ADP
ajrhss-2280	304	14	4.01	4.01	NUM
ajrhss-2280	304	15	,	,	PUNCT
ajrhss-2280	304	16	which	which	PRON
ajrhss-2280	304	17	means	mean	VERB
ajrhss-2280	304	18	that	that	SCONJ
ajrhss-2280	304	19	the	the	DET
ajrhss-2280	304	20	third	third	ADJ
ajrhss-2280	304	21	hypothesis	hypothesis	NOUN
ajrhss-2280	304	22	,	,	PUNCT
ajrhss-2280	304	23	stating	state	VERB
ajrhss-2280	304	24	"	"	PUNCT
ajrhss-2280	304	25	there	there	PRON
ajrhss-2280	304	26	is	be	VERB
ajrhss-2280	304	27	a	a	DET
ajrhss-2280	304	28	statistically	statistically	ADV
ajrhss-2280	304	29	significant	significant	ADJ
ajrhss-2280	304	30	relationship	relationship	NOUN
ajrhss-2280	304	31	between	between	ADP
ajrhss-2280	304	32	accounting	account	VERB
ajrhss-2280	304	33	conservatism	conservatism	NOUN
ajrhss-2280	304	34	and	and	CCONJ
ajrhss-2280	304	35	the	the	DET
ajrhss-2280	304	36	company	company	NOUN
ajrhss-2280	304	37	’s	’s	PART
ajrhss-2280	304	38	value	value	NOUN
ajrhss-2280	304	39	for	for	ADP
ajrhss-2280	304	40	a	a	DET
ajrhss-2280	304	41	sample	sample	NOUN
ajrhss-2280	304	42	of	of	ADP
ajrhss-2280	304	43	banks	bank	NOUN
ajrhss-2280	304	44	listed	list	VERB
ajrhss-2280	304	45	on	on	ADP
ajrhss-2280	304	46	the	the	DET
ajrhss-2280	304	47	iraq	iraq	PROPN
ajrhss-2280	304	48	stock	stock	NOUN
ajrhss-2280	304	49	exchange	exchange	PROPN
ajrhss-2280	304	50	,	,	PUNCT
ajrhss-2280	304	51	"	"	PUNCT
ajrhss-2280	304	52	is	be	AUX
ajrhss-2280	304	53	supported	support	VERB
ajrhss-2280	304	54	by	by	ADP
ajrhss-2280	304	55	the	the	DET
ajrhss-2280	304	56	statistical	statistical	ADJ
ajrhss-2280	304	57	evidence	evidence	NOUN
ajrhss-2280	304	58	.	.	PUNCT
ajrhss-2280	305	1	table	table	NOUN
ajrhss-2280	305	2	(	(	PUNCT
ajrhss-2280	305	3	20	20	NUM
ajrhss-2280	305	4	)	)	PUNCT
ajrhss-2280	305	5	shows	show	VERB
ajrhss-2280	305	6	the	the	DET
ajrhss-2280	305	7	coefficients	coefficient	NOUN
ajrhss-2280	305	8	of	of	ADP
ajrhss-2280	305	9	the	the	DET
ajrhss-2280	305	10	regression	regression	NOUN
ajrhss-2280	305	11	line	line	NOUN
ajrhss-2280	305	12	function	function	NOUN
ajrhss-2280	305	13	for	for	ADP
ajrhss-2280	305	14	the	the	DET
ajrhss-2280	305	15	third	third	ADJ
ajrhss-2280	305	16	hypothesis	hypothesis	NOUN
ajrhss-2280	305	17	coefficientsa	coefficientsa	NOUN
ajrhss-2280	305	18	model	model	VERB
ajrhss-2280	305	19	unstandardized	unstandardized	ADJ
ajrhss-2280	305	20	coefficients	coefficient	NOUN
ajrhss-2280	305	21	standardized	standardize	VERB
ajrhss-2280	305	22	coefficients	coefficient	NOUN
ajrhss-2280	305	23	t	t	PROPN
ajrhss-2280	305	24	sig	sig	PROPN
ajrhss-2280	305	25	.	.	PUNCT
ajrhss-2280	306	1	b	b	X
ajrhss-2280	306	2	std	std	PROPN
ajrhss-2280	306	3	.	.	NOUN
ajrhss-2280	306	4	error	error	NOUN
ajrhss-2280	306	5	beta	beta	NOUN
ajrhss-2280	306	6	1	1	NUM
ajrhss-2280	306	7	(	(	PUNCT
ajrhss-2280	306	8	constant	constant	ADJ
ajrhss-2280	306	9	)	)	PUNCT
ajrhss-2280	306	10	.278	.278	NUM
ajrhss-2280	306	11	.041	.041	NUM
ajrhss-2280	306	12	6.837	6.837	NUM
ajrhss-2280	306	13	.000	.000	NUM
ajrhss-2280	306	14	accounting	accounting	NOUN
ajrhss-2280	306	15	conservatism	conservatism	NOUN
ajrhss-2280	306	16	.162	.162	NUM
ajrhss-2280	306	17	.025	.025	NUM
ajrhss-2280	306	18	.616	.616	NUM
ajrhss-2280	306	19	6.445	6.445	NUM
ajrhss-2280	306	20	.000	.000	NUM
ajrhss-2280	306	21	a.	a.	NOUN
ajrhss-2280	306	22	dependent	dependent	ADJ
ajrhss-2280	306	23	variable	variable	NOUN
ajrhss-2280	306	24	:	:	PUNCT
ajrhss-2280	306	25	company	company	NOUN
ajrhss-2280	306	26	value	value	NOUN
ajrhss-2280	306	27	in	in	ADP
ajrhss-2280	306	28	table	table	NOUN
ajrhss-2280	306	29	20	20	NUM
ajrhss-2280	306	30	,	,	PUNCT
ajrhss-2280	306	31	the	the	DET
ajrhss-2280	306	32	regression	regression	NOUN
ajrhss-2280	306	33	line	line	NOUN
ajrhss-2280	306	34	equation	equation	NOUN
ajrhss-2280	306	35	between	between	ADP
ajrhss-2280	306	36	the	the	DET
ajrhss-2280	306	37	two	two	NUM
ajrhss-2280	306	38	variables	variable	NOUN
ajrhss-2280	306	39	is	be	AUX
ajrhss-2280	306	40	shown	show	VERB
ajrhss-2280	306	41	as	as	ADP
ajrhss-2280	306	42	:	:	PUNCT
ajrhss-2280	306	43	company	company	NOUN
ajrhss-2280	306	44	value	value	NOUN
ajrhss-2280	306	45	=	=	PROPN
ajrhss-2280	306	46	0.278	0.278	NUM
ajrhss-2280	306	47	+	+	NUM
ajrhss-2280	306	48	0.162	0.162	NUM
ajrhss-2280	306	49	(	(	PUNCT
ajrhss-2280	306	50	accounting	accounting	NOUN
ajrhss-2280	306	51	conservatism	conservatism	NOUN
ajrhss-2280	306	52	)	)	PUNCT
ajrhss-2280	306	53	this	this	DET
ajrhss-2280	306	54	equation	equation	NOUN
ajrhss-2280	306	55	describes	describe	VERB
ajrhss-2280	306	56	the	the	DET
ajrhss-2280	306	57	relationship	relationship	NOUN
ajrhss-2280	306	58	between	between	ADP
ajrhss-2280	306	59	the	the	DET
ajrhss-2280	306	60	two	two	NUM
ajrhss-2280	306	61	variables	variable	NOUN
ajrhss-2280	306	62	the	the	DET
ajrhss-2280	306	63	dependent	dependent	ADJ
ajrhss-2280	306	64	variable	variable	NOUN
ajrhss-2280	306	65	(	(	PUNCT
ajrhss-2280	306	66	company	company	NOUN
ajrhss-2280	306	67	value	value	NOUN
ajrhss-2280	306	68	)	)	PUNCT
ajrhss-2280	306	69	and	and	CCONJ
ajrhss-2280	306	70	the	the	DET
ajrhss-2280	306	71	independent	independent	ADJ
ajrhss-2280	306	72	variable	variable	NOUN
ajrhss-2280	306	73	(	(	PUNCT
ajrhss-2280	306	74	accounting	accounting	NOUN
ajrhss-2280	306	75	conservatism	conservatism	NOUN
ajrhss-2280	306	76	)	)	PUNCT
ajrhss-2280	306	77	through	through	ADP
ajrhss-2280	306	78	the	the	DET
ajrhss-2280	306	79	factor	factor	NOUN
ajrhss-2280	306	80	(	(	PUNCT
ajrhss-2280	306	81	b	b	NOUN
ajrhss-2280	306	82	)	)	PUNCT
ajrhss-2280	306	83	.	.	PUNCT
ajrhss-2280	307	1	the	the	DET
ajrhss-2280	307	2	fourth	fourth	ADJ
ajrhss-2280	307	3	axis	axis	NOUN
ajrhss-2280	307	4	:	:	PUNCT
ajrhss-2280	307	5	the	the	DET
ajrhss-2280	307	6	conclusions	conclusion	NOUN
ajrhss-2280	307	7	and	and	CCONJ
ajrhss-2280	307	8	the	the	DET
ajrhss-2280	307	9	recommendations	recommendation	NOUN
ajrhss-2280	307	10	first	first	ADV
ajrhss-2280	307	11	:	:	PUNCT
ajrhss-2280	307	12	the	the	DET
ajrhss-2280	307	13	conclusions	conclusion	NOUN
ajrhss-2280	307	14	the	the	DET
ajrhss-2280	307	15	most	most	ADV
ajrhss-2280	307	16	important	important	ADJ
ajrhss-2280	307	17	results	result	NOUN
ajrhss-2280	307	18	and	and	CCONJ
ajrhss-2280	307	19	conclusions	conclusion	NOUN
ajrhss-2280	307	20	can	can	AUX
ajrhss-2280	307	21	be	be	AUX
ajrhss-2280	307	22	summarized	summarize	VERB
ajrhss-2280	307	23	as	as	SCONJ
ajrhss-2280	307	24	follows	follow	VERB
ajrhss-2280	307	25	:	:	PUNCT
ajrhss-2280	307	26	1	1	X
ajrhss-2280	307	27	.	.	X
ajrhss-2280	307	28	there	there	PRON
ajrhss-2280	307	29	are	be	VERB
ajrhss-2280	307	30	many	many	ADJ
ajrhss-2280	307	31	methods	method	NOUN
ajrhss-2280	307	32	used	use	VERB
ajrhss-2280	307	33	as	as	ADP
ajrhss-2280	307	34	a	a	DET
ajrhss-2280	307	35	basis	basis	NOUN
ajrhss-2280	307	36	for	for	ADP
ajrhss-2280	307	37	determining	determine	VERB
ajrhss-2280	307	38	the	the	DET
ajrhss-2280	307	39	level	level	NOUN
ajrhss-2280	307	40	of	of	ADP
ajrhss-2280	307	41	accounting	accounting	NOUN
ajrhss-2280	307	42	conservatism	conservatism	NOUN
ajrhss-2280	307	43	practiced	practice	VERB
ajrhss-2280	307	44	by	by	ADP
ajrhss-2280	307	45	companies	company	NOUN
ajrhss-2280	307	46	,	,	PUNCT
ajrhss-2280	307	47	and	and	CCONJ
ajrhss-2280	307	48	the	the	DET
ajrhss-2280	307	49	book	book	NOUN
ajrhss-2280	307	50	value	value	NOUN
ajrhss-2280	307	51	measure	measure	NOUN
ajrhss-2280	307	52	of	of	ADP
ajrhss-2280	307	53	market	market	NOUN
ajrhss-2280	307	54	value	value	NOUN
ajrhss-2280	307	55	is	be	AUX
ajrhss-2280	307	56	considered	consider	VERB
ajrhss-2280	307	57	one	one	NUM
ajrhss-2280	307	58	of	of	ADP
ajrhss-2280	307	59	the	the	DET
ajrhss-2280	307	60	most	most	ADV
ajrhss-2280	307	61	appropriate	appropriate	ADJ
ajrhss-2280	307	62	measures	measure	NOUN
ajrhss-2280	307	63	for	for	ADP
ajrhss-2280	307	64	application	application	NOUN
ajrhss-2280	307	65	by	by	ADP
ajrhss-2280	307	66	various	various	ADJ
ajrhss-2280	307	67	parties	party	NOUN
ajrhss-2280	307	68	with	with	ADP
ajrhss-2280	307	69	interests	interest	NOUN
ajrhss-2280	307	70	because	because	SCONJ
ajrhss-2280	307	71	it	it	PRON
ajrhss-2280	307	72	is	be	AUX
ajrhss-2280	307	73	based	base	VERB
ajrhss-2280	307	74	on	on	ADP
ajrhss-2280	307	75	transactions	transaction	NOUN
ajrhss-2280	307	76	available	available	ADJ
ajrhss-2280	307	77	to	to	ADP
ajrhss-2280	307	78	all	all	DET
ajrhss-2280	307	79	parties	party	NOUN
ajrhss-2280	307	80	on	on	ADP
ajrhss-2280	307	81	the	the	DET
ajrhss-2280	307	82	securities	security	NOUN
ajrhss-2280	307	83	commission	commission	PROPN
ajrhss-2280	307	84	’s	’s	PART
ajrhss-2280	307	85	website	website	NOUN
ajrhss-2280	307	86	and	and	CCONJ
ajrhss-2280	307	87	stock	stock	NOUN
ajrhss-2280	307	88	price	price	NOUN
ajrhss-2280	307	89	trading	trading	NOUN
ajrhss-2280	307	90	bulletins	bulletin	NOUN
ajrhss-2280	307	91	available	available	ADJ
ajrhss-2280	307	92	on	on	ADP
ajrhss-2280	307	93	the	the	DET
ajrhss-2280	307	94	website	website	NOUN
ajrhss-2280	307	95	.	.	PUNCT
ajrhss-2280	308	1	iraq	iraq	PROPN
ajrhss-2280	308	2	stock	stock	PROPN
ajrhss-2280	308	3	exchange	exchange	PROPN
ajrhss-2280	308	4	.	.	PUNCT
ajrhss-2280	309	1	2	2	X
ajrhss-2280	309	2	.	.	X
ajrhss-2280	309	3	there	there	PRON
ajrhss-2280	309	4	is	be	VERB
ajrhss-2280	309	5	a	a	DET
ajrhss-2280	309	6	discrepancy	discrepancy	NOUN
ajrhss-2280	309	7	between	between	ADP
ajrhss-2280	309	8	the	the	DET
ajrhss-2280	309	9	banks	bank	NOUN
ajrhss-2280	309	10	in	in	ADP
ajrhss-2280	309	11	the	the	DET
ajrhss-2280	309	12	research	research	NOUN
ajrhss-2280	309	13	sample	sample	NOUN
ajrhss-2280	309	14	in	in	ADP
ajrhss-2280	309	15	accounting	account	VERB
ajrhss-2280	309	16	conservatism	conservatism	NOUN
ajrhss-2280	309	17	practices	practice	NOUN
ajrhss-2280	309	18	based	base	VERB
ajrhss-2280	309	19	on	on	ADP
ajrhss-2280	309	20	the	the	DET
ajrhss-2280	309	21	book	book	NOUN
ajrhss-2280	309	22	value	value	NOUN
ajrhss-2280	309	23	to	to	ADP
ajrhss-2280	309	24	market	market	NOUN
ajrhss-2280	309	25	value	value	NOUN
ajrhss-2280	309	26	scale	scale	NOUN
ajrhss-2280	309	27	,	,	PUNCT
ajrhss-2280	309	28	as	as	SCONJ
ajrhss-2280	309	29	the	the	DET
ajrhss-2280	309	30	results	result	NOUN
ajrhss-2280	309	31	indicated	indicate	VERB
ajrhss-2280	309	32	that	that	SCONJ
ajrhss-2280	309	33	some	some	DET
ajrhss-2280	309	34	banks	bank	NOUN
ajrhss-2280	309	35	practiced	practice	VERB
ajrhss-2280	309	36	accounting	accounting	NOUN
ajrhss-2280	309	37	conservatism	conservatism	NOUN
ajrhss-2280	309	38	while	while	SCONJ
ajrhss-2280	309	39	others	other	NOUN
ajrhss-2280	309	40	did	do	AUX
ajrhss-2280	309	41	not	not	PART
ajrhss-2280	309	42	practice	practice	VERB
ajrhss-2280	309	43	sufficiently	sufficiently	ADV
ajrhss-2280	309	44	conservative	conservative	ADJ
ajrhss-2280	309	45	policies	policy	NOUN
ajrhss-2280	309	46	.	.	PUNCT
ajrhss-2280	310	1	3	3	X
ajrhss-2280	310	2	.	.	X
ajrhss-2280	310	3	several	several	ADJ
ajrhss-2280	310	4	measures	measure	NOUN
ajrhss-2280	310	5	can	can	AUX
ajrhss-2280	310	6	be	be	AUX
ajrhss-2280	310	7	used	use	VERB
ajrhss-2280	310	8	as	as	ADP
ajrhss-2280	310	9	guidance	guidance	NOUN
ajrhss-2280	310	10	to	to	PART
ajrhss-2280	310	11	evaluate	evaluate	VERB
ajrhss-2280	310	12	the	the	DET
ajrhss-2280	310	13	performance	performance	NOUN
ajrhss-2280	310	14	of	of	ADP
ajrhss-2280	310	15	companies	company	NOUN
ajrhss-2280	310	16	.	.	PUNCT
ajrhss-2280	311	1	this	this	PRON
ajrhss-2280	311	2	calls	call	VERB
ajrhss-2280	311	3	for	for	ADP
ajrhss-2280	311	4	the	the	DET
ajrhss-2280	311	5	need	need	NOUN
ajrhss-2280	311	6	to	to	PART
ajrhss-2280	311	7	test	test	VERB
ajrhss-2280	311	8	the	the	DET
ajrhss-2280	311	9	extent	extent	NOUN
ajrhss-2280	311	10	and	and	CCONJ
ajrhss-2280	311	11	suitability	suitability	NOUN
ajrhss-2280	311	12	of	of	ADP
ajrhss-2280	311	13	the	the	DET
ajrhss-2280	311	14	iraqi	iraqi	ADJ
ajrhss-2280	311	15	environment	environment	NOUN
ajrhss-2280	311	16	.	.	PUNCT
ajrhss-2280	312	1	the	the	DET
ajrhss-2280	312	2	results	result	NOUN
ajrhss-2280	312	3	have	have	AUX
ajrhss-2280	312	4	proven	prove	VERB
ajrhss-2280	312	5	the	the	DET
ajrhss-2280	312	6	suitability	suitability	NOUN
ajrhss-2280	312	7	of	of	ADP
ajrhss-2280	312	8	the	the	DET
ajrhss-2280	312	9	(	(	PUNCT
ajrhss-2280	312	10	tobin	tobin	PROPN
ajrhss-2280	312	11	’s	’s	PART
ajrhss-2280	312	12	q	q	NOUN
ajrhss-2280	312	13	)	)	PUNCT
ajrhss-2280	312	14	measure	measure	NOUN
ajrhss-2280	312	15	to	to	PART
ajrhss-2280	312	16	determine	determine	VERB
ajrhss-2280	312	17	the	the	DET
ajrhss-2280	312	18	value	value	NOUN
ajrhss-2280	312	19	of	of	ADP
ajrhss-2280	312	20	the	the	DET
ajrhss-2280	312	21	company	company	NOUN
ajrhss-2280	312	22	in	in	ADP
ajrhss-2280	312	23	the	the	DET
ajrhss-2280	312	24	local	local	ADJ
ajrhss-2280	312	25	environment	environment	NOUN
ajrhss-2280	312	26	.	.	PUNCT
ajrhss-2280	313	1	4	4	X
ajrhss-2280	313	2	.	.	X
ajrhss-2280	313	3	the	the	DET
ajrhss-2280	313	4	results	result	NOUN
ajrhss-2280	313	5	confirmed	confirm	VERB
ajrhss-2280	313	6	a	a	DET
ajrhss-2280	313	7	statistically	statistically	ADV
ajrhss-2280	313	8	significant	significant	ADJ
ajrhss-2280	313	9	relationship	relationship	NOUN
ajrhss-2280	313	10	between	between	ADP
ajrhss-2280	313	11	the	the	DET
ajrhss-2280	313	12	level	level	NOUN
ajrhss-2280	313	13	of	of	ADP
ajrhss-2280	313	14	accounting	account	VERB
ajrhss-2280	313	15	conservatism	conservatism	NOUN
ajrhss-2280	313	16	and	and	CCONJ
ajrhss-2280	313	17	the	the	DET
ajrhss-2280	313	18	company	company	NOUN
ajrhss-2280	313	19	value	value	NOUN
ajrhss-2280	313	20	of	of	ADP
ajrhss-2280	313	21	the	the	DET
ajrhss-2280	313	22	banks	bank	NOUN
ajrhss-2280	313	23	in	in	ADP
ajrhss-2280	313	24	the	the	DET
ajrhss-2280	313	25	research	research	NOUN
ajrhss-2280	313	26	sample	sample	NOUN
ajrhss-2280	313	27	.	.	PUNCT
ajrhss-2280	314	1	second	second	ADJ
ajrhss-2280	314	2	:	:	PUNCT
ajrhss-2280	314	3	recommendations	recommendation	NOUN
ajrhss-2280	314	4	in	in	ADP
ajrhss-2280	314	5	light	light	NOUN
ajrhss-2280	314	6	of	of	ADP
ajrhss-2280	314	7	the	the	DET
ajrhss-2280	314	8	results	result	NOUN
ajrhss-2280	314	9	and	and	CCONJ
ajrhss-2280	314	10	conclusions	conclusion	NOUN
ajrhss-2280	314	11	reached	reach	VERB
ajrhss-2280	314	12	,	,	PUNCT
ajrhss-2280	314	13	the	the	DET
ajrhss-2280	314	14	researcher	researcher	NOUN
ajrhss-2280	314	15	recommends	recommend	VERB
ajrhss-2280	314	16	the	the	DET
ajrhss-2280	314	17	following	following	NOUN
ajrhss-2280	314	18	:	:	PUNCT
ajrhss-2280	315	1	1	1	X
ajrhss-2280	315	2	.	.	X
ajrhss-2280	315	3	the	the	DET
ajrhss-2280	315	4	management	management	NOUN
ajrhss-2280	315	5	of	of	ADP
ajrhss-2280	315	6	the	the	DET
ajrhss-2280	315	7	iraqi	iraqi	ADJ
ajrhss-2280	315	8	market	market	NOUN
ajrhss-2280	315	9	obliges	oblige	VERB
ajrhss-2280	315	10	companies	company	NOUN
ajrhss-2280	315	11	whose	whose	DET
ajrhss-2280	315	12	shares	share	NOUN
ajrhss-2280	315	13	are	be	AUX
ajrhss-2280	315	14	listed	list	VERB
ajrhss-2280	315	15	on	on	ADP
ajrhss-2280	315	16	it	it	PRON
ajrhss-2280	315	17	to	to	PART
ajrhss-2280	315	18	follow	follow	VERB
ajrhss-2280	315	19	conservative	conservative	ADJ
ajrhss-2280	315	20	accounting	accounting	NOUN
ajrhss-2280	315	21	practices	practice	NOUN
ajrhss-2280	315	22	while	while	SCONJ
ajrhss-2280	315	23	disclosing	disclose	VERB
ajrhss-2280	315	24	those	those	DET
ajrhss-2280	315	25	practices	practice	NOUN
ajrhss-2280	315	26	in	in	ADP
ajrhss-2280	315	27	their	their	PRON
ajrhss-2280	315	28	financial	financial	ADJ
ajrhss-2280	315	29	reports	report	NOUN
ajrhss-2280	315	30	,	,	PUNCT
ajrhss-2280	315	31	and	and	CCONJ
ajrhss-2280	315	32	this	this	PRON
ajrhss-2280	315	33	is	be	AUX
ajrhss-2280	315	34	american	american	ADJ
ajrhss-2280	315	35	journal	journal	NOUN
ajrhss-2280	315	36	of	of	ADP
ajrhss-2280	315	37	research	research	NOUN
ajrhss-2280	315	38	in	in	ADP
ajrhss-2280	315	39	humanities	humanity	NOUN
ajrhss-2280	315	40	and	and	CCONJ
ajrhss-2280	315	41	social	social	ADJ
ajrhss-2280	315	42	sciences	science	NOUN
ajrhss-2280	315	43	volume	volume	NOUN
ajrhss-2280	315	44	26	26	NUM
ajrhss-2280	315	45	july	july	PROPN
ajrhss-2280	315	46	2024	2024	NUM
ajrhss-2280	315	47	p	p	NOUN
ajrhss-2280	315	48	a	a	PRON
ajrhss-2280	315	49	g	g	NOUN
ajrhss-2280	315	50	e	e	NOUN
ajrhss-2280	316	1	|	|	ADV
ajrhss-2280	316	2	77	77	NUM
ajrhss-2280	316	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	316	4	considered	consider	VERB
ajrhss-2280	316	5	an	an	DET
ajrhss-2280	316	6	important	important	ADJ
ajrhss-2280	316	7	condition	condition	NOUN
ajrhss-2280	316	8	for	for	ADP
ajrhss-2280	316	9	listing	list	VERB
ajrhss-2280	316	10	their	their	PRON
ajrhss-2280	316	11	shares	share	NOUN
ajrhss-2280	316	12	in	in	ADP
ajrhss-2280	316	13	the	the	DET
ajrhss-2280	316	14	market	market	NOUN
ajrhss-2280	316	15	or	or	CCONJ
ajrhss-2280	316	16	continuing	continue	VERB
ajrhss-2280	316	17	to	to	PART
ajrhss-2280	316	18	list	list	VERB
ajrhss-2280	316	19	because	because	SCONJ
ajrhss-2280	316	20	this	this	PRON
ajrhss-2280	316	21	would	would	AUX
ajrhss-2280	316	22	enhance	enhance	VERB
ajrhss-2280	316	23	the	the	DET
ajrhss-2280	316	24	ability	ability	NOUN
ajrhss-2280	316	25	of	of	ADP
ajrhss-2280	316	26	those	those	DET
ajrhss-2280	316	27	reports	report	NOUN
ajrhss-2280	316	28	to	to	PART
ajrhss-2280	316	29	give	give	VERB
ajrhss-2280	316	30	companies	company	NOUN
ajrhss-2280	316	31	value	value	NOUN
ajrhss-2280	316	32	.	.	PUNCT
ajrhss-2280	317	1	companies	company	NOUN
ajrhss-2280	318	1	and	and	CCONJ
ajrhss-2280	318	2	rationalize	rationalize	VERB
ajrhss-2280	318	3	the	the	DET
ajrhss-2280	318	4	decisions	decision	NOUN
ajrhss-2280	318	5	of	of	ADP
ajrhss-2280	318	6	interested	interested	ADJ
ajrhss-2280	318	7	parties	party	NOUN
ajrhss-2280	318	8	.	.	PUNCT
ajrhss-2280	319	1	2	2	X
ajrhss-2280	319	2	.	.	X
ajrhss-2280	319	3	banks	bank	NOUN
ajrhss-2280	319	4	that	that	PRON
ajrhss-2280	319	5	follow	follow	VERB
ajrhss-2280	319	6	conservative	conservative	ADJ
ajrhss-2280	319	7	practices	practice	NOUN
ajrhss-2280	319	8	should	should	AUX
ajrhss-2280	319	9	not	not	PART
ajrhss-2280	319	10	abandon	abandon	VERB
ajrhss-2280	319	11	the	the	DET
ajrhss-2280	319	12	application	application	NOUN
ajrhss-2280	319	13	of	of	ADP
ajrhss-2280	319	14	those	those	DET
ajrhss-2280	319	15	practices	practice	NOUN
ajrhss-2280	319	16	while	while	SCONJ
ajrhss-2280	319	17	striving	strive	VERB
ajrhss-2280	319	18	to	to	PART
ajrhss-2280	319	19	achieve	achieve	VERB
ajrhss-2280	319	20	a	a	DET
ajrhss-2280	319	21	balance	balance	NOUN
ajrhss-2280	319	22	between	between	ADP
ajrhss-2280	319	23	high	high	ADJ
ajrhss-2280	319	24	market	market	NOUN
ajrhss-2280	319	25	value	value	NOUN
ajrhss-2280	319	26	and	and	CCONJ
ajrhss-2280	319	27	book	book	NOUN
ajrhss-2280	319	28	value	value	NOUN
ajrhss-2280	319	29	,	,	PUNCT
ajrhss-2280	319	30	as	as	SCONJ
ajrhss-2280	319	31	high	high	ADJ
ajrhss-2280	319	32	market	market	NOUN
ajrhss-2280	319	33	value	value	NOUN
ajrhss-2280	319	34	means	mean	VERB
ajrhss-2280	319	35	evaluating	evaluate	VERB
ajrhss-2280	319	36	the	the	DET
ajrhss-2280	319	37	bank	bank	NOUN
ajrhss-2280	319	38	’s	’s	PART
ajrhss-2280	319	39	performance	performance	NOUN
ajrhss-2280	319	40	positively	positively	ADV
ajrhss-2280	319	41	and	and	CCONJ
ajrhss-2280	319	42	reflects	reflect	VERB
ajrhss-2280	319	43	efficient	efficient	ADJ
ajrhss-2280	319	44	performance	performance	NOUN
ajrhss-2280	319	45	,	,	PUNCT
ajrhss-2280	319	46	while	while	SCONJ
ajrhss-2280	319	47	high	high	ADJ
ajrhss-2280	319	48	book	book	NOUN
ajrhss-2280	319	49	value	value	NOUN
ajrhss-2280	319	50	means	mean	VERB
ajrhss-2280	319	51	increasing	increase	VERB
ajrhss-2280	319	52	conservative	conservative	ADJ
ajrhss-2280	319	53	accounting	accounting	NOUN
ajrhss-2280	319	54	practices	practice	NOUN
ajrhss-2280	319	55	,	,	PUNCT
ajrhss-2280	319	56	which	which	PRON
ajrhss-2280	319	57	it	it	PRON
ajrhss-2280	319	58	requires	require	VERB
ajrhss-2280	319	59	application	application	NOUN
ajrhss-2280	319	60	in	in	ADP
ajrhss-2280	319	61	a	a	DET
ajrhss-2280	319	62	way	way	NOUN
ajrhss-2280	319	63	that	that	PRON
ajrhss-2280	319	64	provides	provide	VERB
ajrhss-2280	319	65	more	more	ADV
ajrhss-2280	319	66	appropriate	appropriate	ADJ
ajrhss-2280	319	67	information	information	NOUN
ajrhss-2280	319	68	for	for	ADP
ajrhss-2280	319	69	decision	decision	NOUN
ajrhss-2280	319	70	-	-	PUNCT
ajrhss-2280	319	71	making	making	NOUN
ajrhss-2280	319	72	and	and	CCONJ
ajrhss-2280	319	73	increases	increase	VERB
ajrhss-2280	319	74	the	the	DET
ajrhss-2280	319	75	value	value	NOUN
ajrhss-2280	319	76	of	of	ADP
ajrhss-2280	319	77	the	the	DET
ajrhss-2280	319	78	bank	bank	NOUN
ajrhss-2280	319	79	.	.	PUNCT
ajrhss-2280	320	1	3	3	X
ajrhss-2280	320	2	.	.	X
ajrhss-2280	320	3	the	the	DET
ajrhss-2280	320	4	necessity	necessity	NOUN
ajrhss-2280	320	5	of	of	ADP
ajrhss-2280	320	6	disclosing	disclose	VERB
ajrhss-2280	320	7	information	information	NOUN
ajrhss-2280	320	8	and	and	CCONJ
ajrhss-2280	320	9	indicators	indicator	NOUN
ajrhss-2280	320	10	that	that	PRON
ajrhss-2280	320	11	would	would	AUX
ajrhss-2280	320	12	increase	increase	VERB
ajrhss-2280	320	13	the	the	DET
ajrhss-2280	320	14	ability	ability	NOUN
ajrhss-2280	320	15	of	of	ADP
ajrhss-2280	320	16	those	those	PRON
ajrhss-2280	320	17	interested	interested	ADJ
ajrhss-2280	320	18	in	in	ADP
ajrhss-2280	320	19	companies	company	NOUN
ajrhss-2280	320	20	listed	list	VERB
ajrhss-2280	320	21	on	on	ADP
ajrhss-2280	320	22	the	the	DET
ajrhss-2280	320	23	iraqi	iraqi	ADJ
ajrhss-2280	320	24	stock	stock	NOUN
ajrhss-2280	320	25	exchange	exchange	NOUN
ajrhss-2280	320	26	to	to	PART
ajrhss-2280	320	27	predict	predict	VERB
ajrhss-2280	320	28	more	more	ADV
ajrhss-2280	320	29	accurately	accurately	ADV
ajrhss-2280	320	30	the	the	DET
ajrhss-2280	320	31	value	value	NOUN
ajrhss-2280	320	32	of	of	ADP
ajrhss-2280	320	33	companies	company	NOUN
ajrhss-2280	320	34	in	in	ADP
ajrhss-2280	320	35	order	order	NOUN
ajrhss-2280	320	36	to	to	PART
ajrhss-2280	320	37	make	make	VERB
ajrhss-2280	320	38	their	their	PRON
ajrhss-2280	320	39	decisions	decision	NOUN
ajrhss-2280	320	40	correctly	correctly	ADV
ajrhss-2280	320	41	.	.	PUNCT
ajrhss-2280	321	1	4	4	X
ajrhss-2280	321	2	.	.	X
ajrhss-2280	321	3	the	the	DET
ajrhss-2280	321	4	need	need	NOUN
ajrhss-2280	321	5	to	to	PART
ajrhss-2280	321	6	pay	pay	VERB
ajrhss-2280	321	7	attention	attention	NOUN
ajrhss-2280	321	8	to	to	ADP
ajrhss-2280	321	9	aspects	aspect	NOUN
ajrhss-2280	321	10	that	that	PRON
ajrhss-2280	321	11	help	help	NOUN
ajrhss-2280	321	12	in	in	ADP
ajrhss-2280	321	13	maximizing	maximize	VERB
ajrhss-2280	321	14	the	the	DET
ajrhss-2280	321	15	company	company	NOUN
ajrhss-2280	321	16	’s	’s	PART
ajrhss-2280	321	17	value	value	NOUN
ajrhss-2280	321	18	,	,	PUNCT
ajrhss-2280	321	19	including	include	VERB
ajrhss-2280	321	20	adopting	adopt	VERB
ajrhss-2280	321	21	social	social	ADJ
ajrhss-2280	321	22	issues	issue	NOUN
ajrhss-2280	321	23	,	,	PUNCT
ajrhss-2280	321	24	the	the	DET
ajrhss-2280	321	25	amount	amount	NOUN
ajrhss-2280	321	26	of	of	ADP
ajrhss-2280	321	27	interest	interest	NOUN
ajrhss-2280	321	28	in	in	ADP
ajrhss-2280	321	29	intellectual	intellectual	ADJ
ajrhss-2280	321	30	capital	capital	NOUN
ajrhss-2280	321	31	,	,	PUNCT
ajrhss-2280	321	32	the	the	DET
ajrhss-2280	321	33	quality	quality	NOUN
ajrhss-2280	321	34	of	of	ADP
ajrhss-2280	321	35	disclosure	disclosure	NOUN
ajrhss-2280	321	36	of	of	ADP
ajrhss-2280	321	37	accounting	accounting	NOUN
ajrhss-2280	321	38	information	information	NOUN
ajrhss-2280	321	39	,	,	PUNCT
ajrhss-2280	321	40	and	and	CCONJ
ajrhss-2280	321	41	the	the	DET
ajrhss-2280	321	42	focus	focus	NOUN
ajrhss-2280	321	43	on	on	ADP
ajrhss-2280	321	44	research	research	NOUN
ajrhss-2280	321	45	and	and	CCONJ
ajrhss-2280	321	46	development	development	NOUN
ajrhss-2280	321	47	,	,	PUNCT
ajrhss-2280	321	48	as	as	ADV
ajrhss-2280	321	49	well	well	ADV
ajrhss-2280	321	50	as	as	ADP
ajrhss-2280	321	51	adopting	adopt	VERB
ajrhss-2280	321	52	international	international	ADJ
ajrhss-2280	321	53	financial	financial	ADJ
ajrhss-2280	321	54	reporting	reporting	NOUN
ajrhss-2280	321	55	standards	standard	NOUN
ajrhss-2280	321	56	.	.	PUNCT
ajrhss-2280	322	1	5	5	X
ajrhss-2280	322	2	.	.	X
ajrhss-2280	322	3	conduct	conduct	VERB
ajrhss-2280	322	4	more	more	ADJ
ajrhss-2280	322	5	accounting	accounting	NOUN
ajrhss-2280	322	6	research	research	NOUN
ajrhss-2280	322	7	in	in	ADP
ajrhss-2280	322	8	this	this	DET
ajrhss-2280	322	9	field	field	NOUN
ajrhss-2280	322	10	and	and	CCONJ
ajrhss-2280	322	11	in	in	ADP
ajrhss-2280	322	12	the	the	DET
ajrhss-2280	322	13	field	field	NOUN
ajrhss-2280	322	14	of	of	ADP
ajrhss-2280	322	15	accounting	accounting	NOUN
ajrhss-2280	322	16	conservatism	conservatism	NOUN
ajrhss-2280	322	17	,	,	PUNCT
ajrhss-2280	322	18	which	which	PRON
ajrhss-2280	322	19	can	can	AUX
ajrhss-2280	322	20	form	form	VERB
ajrhss-2280	322	21	the	the	DET
ajrhss-2280	322	22	basis	basis	NOUN
ajrhss-2280	322	23	for	for	ADP
ajrhss-2280	322	24	future	future	ADJ
ajrhss-2280	322	25	research	research	NOUN
ajrhss-2280	322	26	,	,	PUNCT
ajrhss-2280	322	27	including	include	VERB
ajrhss-2280	322	28	:	:	PUNCT
ajrhss-2280	322	29	a.	a.	NOUN
ajrhss-2280	322	30	accounting	accounting	NOUN
ajrhss-2280	322	31	conservatism	conservatism	NOUN
ajrhss-2280	322	32	and	and	CCONJ
ajrhss-2280	322	33	its	its	PRON
ajrhss-2280	322	34	role	role	NOUN
ajrhss-2280	322	35	in	in	ADP
ajrhss-2280	322	36	enhancing	enhance	VERB
ajrhss-2280	322	37	the	the	DET
ajrhss-2280	322	38	quality	quality	NOUN
ajrhss-2280	322	39	of	of	ADP
ajrhss-2280	322	40	accounting	accounting	NOUN
ajrhss-2280	322	41	information	information	NOUN
ajrhss-2280	322	42	.	.	PUNCT
ajrhss-2280	323	1	b.	b.	VERB
ajrhss-2280	324	1	the	the	DET
ajrhss-2280	324	2	effect	effect	NOUN
ajrhss-2280	324	3	of	of	ADP
ajrhss-2280	324	4	accounting	account	VERB
ajrhss-2280	324	5	conservatism	conservatism	NOUN
ajrhss-2280	324	6	in	in	ADP
ajrhss-2280	324	7	evaluating	evaluate	VERB
ajrhss-2280	324	8	companies	company	NOUN
ajrhss-2280	324	9	’	'	PUNCT
ajrhss-2280	324	10	performance	performance	NOUN
ajrhss-2280	324	11	a	a	DET
ajrhss-2280	324	12	comparative	comparative	ADJ
ajrhss-2280	324	13	study	study	NOUN
ajrhss-2280	324	14	of	of	ADP
ajrhss-2280	324	15	multiple	multiple	ADJ
ajrhss-2280	324	16	economic	economic	ADJ
ajrhss-2280	324	17	sectors	sector	NOUN
ajrhss-2280	324	18	.	.	PUNCT
ajrhss-2280	325	1	t.	t.	NOUN
ajrhss-2280	325	2	the	the	DET
ajrhss-2280	325	3	effect	effect	NOUN
ajrhss-2280	325	4	of	of	ADP
ajrhss-2280	325	5	accounting	account	VERB
ajrhss-2280	325	6	conservatism	conservatism	NOUN
ajrhss-2280	325	7	in	in	ADP
ajrhss-2280	325	8	evaluating	evaluate	VERB
ajrhss-2280	325	9	companies	company	NOUN
ajrhss-2280	325	10	’	’	PART
ajrhss-2280	325	11	performance	performance	NOUN
ajrhss-2280	325	12	using	use	VERB
ajrhss-2280	325	13	other	other	ADJ
ajrhss-2280	325	14	measures	measure	NOUN
ajrhss-2280	325	15	of	of	ADP
ajrhss-2280	325	16	accounting	account	VERB
ajrhss-2280	325	17	conservatism	conservatism	NOUN
ajrhss-2280	325	18	and	and	CCONJ
ajrhss-2280	325	19	to	to	PART
ajrhss-2280	325	20	assess	assess	VERB
ajrhss-2280	325	21	performance	performance	NOUN
ajrhss-2280	325	22	.	.	PUNCT
ajrhss-2280	326	1	-the	-the	DET
ajrhss-2280	326	2	arab	arab	ADJ
ajrhss-2280	326	3	and	and	CCONJ
ajrhss-2280	326	4	foreign	foreign	ADJ
ajrhss-2280	326	5	sources	source	NOUN
ajrhss-2280	326	6	first	first	ADV
ajrhss-2280	326	7	:	:	PUNCT
ajrhss-2280	326	8	arabic	arabic	ADJ
ajrhss-2280	326	9	sources	source	NOUN
ajrhss-2280	326	10	a.	a.	PROPN
ajrhss-2280	326	11	official	official	PROPN
ajrhss-2280	326	12	reports	report	VERB
ajrhss-2280	326	13	:	:	PUNCT
ajrhss-2280	326	14	1	1	X
ajrhss-2280	326	15	.	.	X
ajrhss-2280	326	16	annual	annual	ADJ
ajrhss-2280	326	17	financial	financial	ADJ
ajrhss-2280	326	18	reports	report	NOUN
ajrhss-2280	326	19	of	of	ADP
ajrhss-2280	326	20	the	the	DET
ajrhss-2280	326	21	banks	bank	NOUN
ajrhss-2280	326	22	as	as	ADP
ajrhss-2280	326	23	a	a	DET
ajrhss-2280	326	24	part	part	NOUN
ajrhss-2280	326	25	of	of	ADP
ajrhss-2280	326	26	the	the	DET
ajrhss-2280	326	27	study	study	NOUN
ajrhss-2280	326	28	.	.	PUNCT
ajrhss-2280	327	1	2	2	X
ajrhss-2280	327	2	.	.	NUM
ajrhss-2280	327	3	annual	annual	ADJ
ajrhss-2280	327	4	reports	report	NOUN
ajrhss-2280	327	5	of	of	ADP
ajrhss-2280	327	6	the	the	DET
ajrhss-2280	327	7	iraqi	iraqi	ADJ
ajrhss-2280	327	8	stock	stock	NOUN
ajrhss-2280	327	9	exchange	exchange	PROPN
ajrhss-2280	327	10	.	.	PUNCT
ajrhss-2280	328	1	b.	b.	PROPN
ajrhss-2280	328	2	arabic	arabic	PROPN
ajrhss-2280	328	3	books	books	PROPN
ajrhss-2280	328	4	c.	c.	PROPN
ajrhss-2280	328	5	university	university	PROPN
ajrhss-2280	328	6	periodicals	periodical	NOUN
ajrhss-2280	328	7	and	and	CCONJ
ajrhss-2280	328	8	theses	thesis	NOUN
ajrhss-2280	328	9	.	.	PROPN
ajrhss-2280	329	1	1.111	1.111	NUM
ajrhss-2280	329	2	.1	.1	PROPN
ajrhss-2280	329	3	.	.	PUNCT
ajrhss-2280	330	1	iqbal	iqbal	PROPN
ajrhss-2280	330	2	,	,	PUNCT
ajrhss-2280	330	3	omar	omar	PROPN
ajrhss-2280	330	4	,	,	PUNCT
ajrhss-2280	330	5	al	al	PROPN
ajrhss-2280	330	6	-	-	PUNCT
ajrhss-2280	330	7	qudah	qudah	PROPN
ajrhss-2280	330	8	,	,	PUNCT
ajrhss-2280	330	9	mamoun	mamoun	PROPN
ajrhss-2280	330	10	,	,	PUNCT
ajrhss-2280	330	11	“	"	PUNCT
ajrhss-2280	330	12	the	the	DET
ajrhss-2280	330	13	impact	impact	NOUN
ajrhss-2280	330	14	of	of	ADP
ajrhss-2280	330	15	the	the	DET
ajrhss-2280	330	16	financial	financial	ADJ
ajrhss-2280	330	17	crisis	crisis	NOUN
ajrhss-2280	330	18	on	on	ADP
ajrhss-2280	330	19	supporting	support	VERB
ajrhss-2280	330	20	the	the	DET
ajrhss-2280	330	21	accounting	accounting	NOUN
ajrhss-2280	330	22	conservatism	conservatism	NOUN
ajrhss-2280	330	23	policy	policy	NOUN
ajrhss-2280	330	24	:	:	PUNCT
ajrhss-2280	330	25	a	a	DET
ajrhss-2280	330	26	study	study	NOUN
ajrhss-2280	330	27	in	in	ADP
ajrhss-2280	330	28	jordanian	jordanian	ADJ
ajrhss-2280	330	29	joint	joint	ADJ
ajrhss-2280	330	30	-	-	PUNCT
ajrhss-2280	330	31	stock	stock	NOUN
ajrhss-2280	330	32	industrial	industrial	ADJ
ajrhss-2280	330	33	companies	company	NOUN
ajrhss-2280	330	34	,	,	PUNCT
ajrhss-2280	330	35	”	"	PUNCT
ajrhss-2280	330	36	al	al	PROPN
ajrhss-2280	330	37	-	-	PUNCT
ajrhss-2280	330	38	najah	najah	PROPN
ajrhss-2280	330	39	university	university	NOUN
ajrhss-2280	330	40	journal	journal	NOUN
ajrhss-2280	330	41	of	of	ADP
ajrhss-2280	330	42	research	research	NOUN
ajrhss-2280	330	43	(	(	PUNCT
ajrhss-2280	330	44	human	human	ADJ
ajrhss-2280	330	45	sciences	science	NOUN
ajrhss-2280	330	46	)	)	PUNCT
ajrhss-2280	330	47	,	,	PUNCT
ajrhss-2280	330	48	volume	volume	NOUN
ajrhss-2280	330	49	28	28	NUM
ajrhss-2280	330	50	,	,	PUNCT
ajrhss-2280	330	51	issue	issue	NOUN
ajrhss-2280	330	52	4	4	NUM
ajrhss-2280	330	53	,	,	PUNCT
ajrhss-2280	330	54	2014	2014	NUM
ajrhss-2280	330	55	.	.	PUNCT
ajrhss-2280	330	56	2	2	NUM
ajrhss-2280	330	57	.al	.al	PROPN
ajrhss-2280	330	58	-	-	PUNCT
ajrhss-2280	330	59	jubouri	jubouri	PROPN
ajrhss-2280	330	60	,	,	PUNCT
ajrhss-2280	330	61	anmar	anmar	PROPN
ajrhss-2280	330	62	mohsen	mohsen	PROPN
ajrhss-2280	330	63	hamid	hamid	PROPN
ajrhss-2280	330	64	,	,	PUNCT
ajrhss-2280	330	65	“	"	PUNCT
ajrhss-2280	330	66	the	the	DET
ajrhss-2280	330	67	practice	practice	NOUN
ajrhss-2280	330	68	of	of	ADP
ajrhss-2280	330	69	accounting	account	VERB
ajrhss-2280	330	70	conservatism	conservatism	NOUN
ajrhss-2280	330	71	by	by	ADP
ajrhss-2280	330	72	joint	joint	ADJ
ajrhss-2280	330	73	-	-	PUNCT
ajrhss-2280	330	74	stock	stock	NOUN
ajrhss-2280	330	75	companies	company	NOUN
ajrhss-2280	330	76	and	and	CCONJ
ajrhss-2280	330	77	its	its	PRON
ajrhss-2280	330	78	impact	impact	NOUN
ajrhss-2280	330	79	on	on	ADP
ajrhss-2280	330	80	the	the	DET
ajrhss-2280	330	81	economic	economic	ADJ
ajrhss-2280	330	82	decisions	decision	NOUN
ajrhss-2280	330	83	of	of	ADP
ajrhss-2280	330	84	users	user	NOUN
ajrhss-2280	330	85	of	of	ADP
ajrhss-2280	330	86	financial	financial	ADJ
ajrhss-2280	330	87	statements	statement	NOUN
ajrhss-2280	330	88	,	,	PUNCT
ajrhss-2280	330	89	”	"	PUNCT
ajrhss-2280	330	90	unpublished	unpublished	ADJ
ajrhss-2280	330	91	master	master	NOUN
ajrhss-2280	330	92	’s	’s	PART
ajrhss-2280	330	93	thesis	thesis	NOUN
ajrhss-2280	330	94	,	,	PUNCT
ajrhss-2280	330	95	college	college	NOUN
ajrhss-2280	330	96	of	of	ADP
ajrhss-2280	330	97	administration	administration	NOUN
ajrhss-2280	330	98	and	and	CCONJ
ajrhss-2280	330	99	economics	economic	NOUN
ajrhss-2280	330	100	,	,	PUNCT
ajrhss-2280	330	101	university	university	NOUN
ajrhss-2280	330	102	of	of	ADP
ajrhss-2280	330	103	baghdad	baghdad	PROPN
ajrhss-2280	330	104	,	,	PUNCT
ajrhss-2280	330	105	2014	2014	NUM
ajrhss-2280	330	106	.	.	PUNCT
ajrhss-2280	331	1	3	3	NUM
ajrhss-2280	331	2	.hamdan	.hamdan	PROPN
ajrhss-2280	331	3	,	,	PUNCT
ajrhss-2280	331	4	allam	allam	PROPN
ajrhss-2280	331	5	,	,	PUNCT
ajrhss-2280	331	6	“	"	PUNCT
ajrhss-2280	331	7	the	the	DET
ajrhss-2280	331	8	effect	effect	NOUN
ajrhss-2280	331	9	of	of	ADP
ajrhss-2280	331	10	accounting	account	VERB
ajrhss-2280	331	11	conservatism	conservatism	NOUN
ajrhss-2280	331	12	on	on	ADP
ajrhss-2280	331	13	improving	improve	VERB
ajrhss-2280	331	14	the	the	DET
ajrhss-2280	331	15	quality	quality	NOUN
ajrhss-2280	331	16	of	of	ADP
ajrhss-2280	331	17	financial	financial	ADJ
ajrhss-2280	331	18	reports	report	NOUN
ajrhss-2280	331	19	:	:	PUNCT
ajrhss-2280	331	20	an	an	DET
ajrhss-2280	331	21	applied	apply	VERB
ajrhss-2280	331	22	study	study	NOUN
ajrhss-2280	331	23	on	on	ADP
ajrhss-2280	331	24	jordanian	jordanian	ADJ
ajrhss-2280	331	25	joint	joint	ADJ
ajrhss-2280	331	26	stock	stock	NOUN
ajrhss-2280	331	27	industrial	industrial	ADJ
ajrhss-2280	331	28	companies	company	NOUN
ajrhss-2280	331	29	,	,	PUNCT
ajrhss-2280	331	30	”	"	PUNCT
ajrhss-2280	331	31	journal	journal	NOUN
ajrhss-2280	331	32	of	of	ADP
ajrhss-2280	331	33	administrative	administrative	ADJ
ajrhss-2280	331	34	science	science	NOUN
ajrhss-2280	331	35	studies	study	NOUN
ajrhss-2280	331	36	,	,	PUNCT
ajrhss-2280	331	37	university	university	PROPN
ajrhss-2280	331	38	of	of	ADP
ajrhss-2280	331	39	jordan	jordan	PROPN
ajrhss-2280	331	40	,	,	PUNCT
ajrhss-2280	331	41	volume	volume	NOUN
ajrhss-2280	331	42	38	38	NUM
ajrhss-2280	331	43	,	,	PUNCT
ajrhss-2280	331	44	issue	issue	NOUN
ajrhss-2280	331	45	2	2	NUM
ajrhss-2280	331	46	,	,	PUNCT
ajrhss-2280	331	47	2011	2011	NUM
ajrhss-2280	331	48	.	.	PUNCT
ajrhss-2280	332	1	4	4	NUM
ajrhss-2280	332	2	.hamdan	.hamdan	PROPN
ajrhss-2280	332	3	,	,	PUNCT
ajrhss-2280	332	4	allam	allam	PROPN
ajrhss-2280	332	5	,	,	PUNCT
ajrhss-2280	332	6	“	"	PUNCT
ajrhss-2280	332	7	factors	factor	NOUN
ajrhss-2280	332	8	affecting	affect	VERB
ajrhss-2280	332	9	the	the	DET
ajrhss-2280	332	10	degree	degree	NOUN
ajrhss-2280	332	11	of	of	ADP
ajrhss-2280	332	12	accounting	account	VERB
ajrhss-2280	332	13	conservatism	conservatism	NOUN
ajrhss-2280	332	14	when	when	SCONJ
ajrhss-2280	332	15	preparing	prepare	VERB
ajrhss-2280	332	16	financial	financial	ADJ
ajrhss-2280	332	17	reports	report	NOUN
ajrhss-2280	332	18	:	:	PUNCT
ajrhss-2280	332	19	evidence	evidence	NOUN
ajrhss-2280	332	20	from	from	ADP
ajrhss-2280	332	21	jordan	jordan	PROPN
ajrhss-2280	332	22	,	,	PUNCT
ajrhss-2280	332	23	”	"	PUNCT
ajrhss-2280	332	24	jordanian	jordanian	ADJ
ajrhss-2280	332	25	journal	journal	NOUN
ajrhss-2280	332	26	of	of	ADP
ajrhss-2280	332	27	business	business	PROPN
ajrhss-2280	332	28	administration	administration	PROPN
ajrhss-2280	332	29	,	,	PUNCT
ajrhss-2280	332	30	volume	volume	NOUN
ajrhss-2280	332	31	8	8	NUM
ajrhss-2280	332	32	,	,	PUNCT
ajrhss-2280	332	33	issue	issue	NOUN
ajrhss-2280	332	34	1	1	NUM
ajrhss-2280	332	35	,	,	PUNCT
ajrhss-2280	332	36	2012	2012	NUM
ajrhss-2280	332	37	.	.	PUNCT
ajrhss-2280	333	1	american	american	ADJ
ajrhss-2280	333	2	journal	journal	PROPN
ajrhss-2280	333	3	of	of	ADP
ajrhss-2280	333	4	research	research	NOUN
ajrhss-2280	333	5	in	in	ADP
ajrhss-2280	333	6	humanities	humanity	NOUN
ajrhss-2280	333	7	and	and	CCONJ
ajrhss-2280	333	8	social	social	ADJ
ajrhss-2280	333	9	sciences	science	NOUN
ajrhss-2280	333	10	volume	volume	NOUN
ajrhss-2280	333	11	26	26	NUM
ajrhss-2280	333	12	july	july	PROPN
ajrhss-2280	333	13	2024	2024	NUM
ajrhss-2280	333	14	p	p	NOUN
ajrhss-2280	333	15	a	a	PRON
ajrhss-2280	333	16	g	g	NOUN
ajrhss-2280	333	17	e	e	NOUN
ajrhss-2280	333	18	|	|	ADV
ajrhss-2280	333	19	78	78	NUM
ajrhss-2280	333	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	333	21	5	5	NUM
ajrhss-2280	333	22	.hamdan	.hamdan	PROPN
ajrhss-2280	333	23	,	,	PUNCT
ajrhss-2280	333	24	allam	allam	PROPN
ajrhss-2280	333	25	,	,	PUNCT
ajrhss-2280	333	26	“	"	PUNCT
ajrhss-2280	333	27	accounting	account	VERB
ajrhss-2280	333	28	conservatism	conservatism	NOUN
ajrhss-2280	333	29	and	and	CCONJ
ajrhss-2280	333	30	the	the	DET
ajrhss-2280	333	31	quality	quality	NOUN
ajrhss-2280	333	32	of	of	ADP
ajrhss-2280	333	33	profits	profit	NOUN
ajrhss-2280	333	34	in	in	ADP
ajrhss-2280	333	35	the	the	DET
ajrhss-2280	333	36	bahrain	bahrain	NOUN
ajrhss-2280	333	37	stock	stock	NOUN
ajrhss-2280	333	38	exchange	exchange	NOUN
ajrhss-2280	333	39	,	,	PUNCT
ajrhss-2280	333	40	”	"	PUNCT
ajrhss-2280	333	41	a	a	DET
ajrhss-2280	333	42	study	study	NOUN
ajrhss-2280	333	43	accepted	accept	VERB
ajrhss-2280	333	44	for	for	ADP
ajrhss-2280	333	45	publication	publication	NOUN
ajrhss-2280	333	46	:	:	PUNCT
ajrhss-2280	333	47	journal	journal	NOUN
ajrhss-2280	333	48	of	of	ADP
ajrhss-2280	333	49	gulf	gulf	PROPN
ajrhss-2280	333	50	and	and	CCONJ
ajrhss-2280	333	51	arabian	arabian	ADJ
ajrhss-2280	333	52	peninsula	peninsula	NOUN
ajrhss-2280	333	53	studies	study	NOUN
ajrhss-2280	333	54	,	,	PUNCT
ajrhss-2280	333	55	kuwait	kuwait	PROPN
ajrhss-2280	333	56	university	university	PROPN
ajrhss-2280	333	57	,	,	PUNCT
ajrhss-2280	333	58	2010	2010	NUM
ajrhss-2280	333	59	.	.	PUNCT
ajrhss-2280	334	1	6	6	NUM
ajrhss-2280	334	2	.al	.al	NOUN
ajrhss-2280	334	3	-	-	PUNCT
ajrhss-2280	334	4	qadi	qadi	PROPN
ajrhss-2280	334	5	,	,	PUNCT
ajrhss-2280	334	6	hussein	hussein	PROPN
ajrhss-2280	334	7	,	,	PUNCT
ajrhss-2280	334	8	hamdan	hamdan	PROPN
ajrhss-2280	334	9	,	,	PUNCT
ajrhss-2280	334	10	mamoun	mamoun	PROPN
ajrhss-2280	334	11	,	,	PUNCT
ajrhss-2280	334	12	“	"	PUNCT
ajrhss-2280	334	13	accounting	accounting	NOUN
ajrhss-2280	334	14	theory	theory	NOUN
ajrhss-2280	334	15	”	"	PUNCT
ajrhss-2280	334	16	(	(	PUNCT
ajrhss-2280	334	17	damascus	damascus	PROPN
ajrhss-2280	334	18	university	university	NOUN
ajrhss-2280	334	19	publications	publication	NOUN
ajrhss-2280	334	20	)	)	PUNCT
ajrhss-2280	334	21	,	,	PUNCT
ajrhss-2280	334	22	2004	2004	NUM
ajrhss-2280	334	23	.	.	PUNCT
ajrhss-2280	335	1	7	7	NUM
ajrhss-2280	335	2	.kanduri	.kanduri	NOUN
ajrhss-2280	335	3	,	,	PUNCT
ajrhss-2280	335	4	ammar	ammar	PROPN
ajrhss-2280	335	5	muhammad	muhammad	PROPN
ajrhss-2280	335	6	,	,	PUNCT
ajrhss-2280	335	7	“	"	PUNCT
ajrhss-2280	335	8	a	a	DET
ajrhss-2280	335	9	proposed	propose	VERB
ajrhss-2280	335	10	framework	framework	NOUN
ajrhss-2280	335	11	to	to	PART
ajrhss-2280	335	12	limit	limit	VERB
ajrhss-2280	335	13	the	the	DET
ajrhss-2280	335	14	use	use	NOUN
ajrhss-2280	335	15	of	of	ADP
ajrhss-2280	335	16	the	the	DET
ajrhss-2280	335	17	flexibility	flexibility	NOUN
ajrhss-2280	335	18	of	of	ADP
ajrhss-2280	335	19	international	international	ADJ
ajrhss-2280	335	20	accounting	accounting	NOUN
ajrhss-2280	335	21	standards	standard	NOUN
ajrhss-2280	335	22	in	in	ADP
ajrhss-2280	335	23	earnings	earning	NOUN
ajrhss-2280	335	24	management	management	NOUN
ajrhss-2280	335	25	practices	practice	NOUN
ajrhss-2280	335	26	,	,	PUNCT
ajrhss-2280	335	27	”	"	PUNCT
ajrhss-2280	335	28	unpublished	unpublished	ADJ
ajrhss-2280	335	29	doctoral	doctoral	ADJ
ajrhss-2280	335	30	thesis	thesis	NOUN
ajrhss-2280	335	31	,	,	PUNCT
ajrhss-2280	335	32	college	college	NOUN
ajrhss-2280	335	33	of	of	ADP
ajrhss-2280	335	34	management	management	NOUN
ajrhss-2280	335	35	and	and	CCONJ
ajrhss-2280	335	36	economics	economic	NOUN
ajrhss-2280	335	37	,	,	PUNCT
ajrhss-2280	335	38	university	university	NOUN
ajrhss-2280	335	39	of	of	ADP
ajrhss-2280	335	40	baghdad	baghdad	PROPN
ajrhss-2280	335	41	,	,	PUNCT
ajrhss-2280	335	42	2012	2012	NUM
ajrhss-2280	335	43	.	.	PUNCT
ajrhss-2280	336	1	8	8	NUM
ajrhss-2280	336	2	.melegy	.melegy	NUM
ajrhss-2280	336	3	,	,	PUNCT
ajrhss-2280	336	4	magdy	magdy	PROPN
ajrhss-2280	336	5	melegy	melegy	PROPN
ajrhss-2280	336	6	abdel	abdel	PROPN
ajrhss-2280	336	7	hakim	hakim	PROPN
ajrhss-2280	336	8	,	,	PUNCT
ajrhss-2280	336	9	“	"	PUNCT
ajrhss-2280	336	10	the	the	DET
ajrhss-2280	336	11	impact	impact	NOUN
ajrhss-2280	336	12	of	of	ADP
ajrhss-2280	336	13	ownership	ownership	NOUN
ajrhss-2280	336	14	structure	structure	NOUN
ajrhss-2280	336	15	and	and	CCONJ
ajrhss-2280	336	16	board	board	NOUN
ajrhss-2280	336	17	of	of	ADP
ajrhss-2280	336	18	directors	director	NOUN
ajrhss-2280	336	19	characteristics	characteristic	NOUN
ajrhss-2280	336	20	on	on	ADP
ajrhss-2280	336	21	accounting	account	VERB
ajrhss-2280	336	22	conservatism	conservatism	NOUN
ajrhss-2280	336	23	in	in	ADP
ajrhss-2280	336	24	financial	financial	ADJ
ajrhss-2280	336	25	reports	report	NOUN
ajrhss-2280	336	26	:	:	PUNCT
ajrhss-2280	336	27	evidence	evidence	NOUN
ajrhss-2280	336	28	from	from	ADP
ajrhss-2280	336	29	the	the	DET
ajrhss-2280	336	30	egyptian	egyptian	ADJ
ajrhss-2280	336	31	environment	environment	NOUN
ajrhss-2280	336	32	,	,	PUNCT
ajrhss-2280	336	33	”	"	PUNCT
ajrhss-2280	336	34	scientific	scientific	ADJ
ajrhss-2280	336	35	journal	journal	NOUN
ajrhss-2280	336	36	of	of	ADP
ajrhss-2280	336	37	trade	trade	NOUN
ajrhss-2280	336	38	and	and	CCONJ
ajrhss-2280	336	39	finance	finance	NOUN
ajrhss-2280	336	40	,	,	PUNCT
ajrhss-2280	336	41	tanta	tanta	PROPN
ajrhss-2280	336	42	university	university	PROPN
ajrhss-2280	336	43	,	,	PUNCT
ajrhss-2280	336	44	2014	2014	NUM
ajrhss-2280	336	45	.	.	PUNCT
ajrhss-2280	337	1	9	9	NUM
ajrhss-2280	337	2	.youssef	.youssef	PROPN
ajrhss-2280	337	3	,	,	PUNCT
ajrhss-2280	337	4	ali	ali	PROPN
ajrhss-2280	337	5	,	,	PUNCT
ajrhss-2280	337	6	“	"	PUNCT
ajrhss-2280	337	7	the	the	DET
ajrhss-2280	337	8	impact	impact	NOUN
ajrhss-2280	337	9	of	of	ADP
ajrhss-2280	337	10	establishment	establishment	NOUN
ajrhss-2280	337	11	structure	structure	NOUN
ajrhss-2280	337	12	determinants	determinant	NOUN
ajrhss-2280	337	13	on	on	ADP
ajrhss-2280	337	14	conservatism	conservatism	NOUN
ajrhss-2280	337	15	in	in	ADP
ajrhss-2280	337	16	financial	financial	ADJ
ajrhss-2280	337	17	reports	report	NOUN
ajrhss-2280	337	18	:	:	PUNCT
ajrhss-2280	337	19	an	an	DET
ajrhss-2280	337	20	applied	applied	ADJ
ajrhss-2280	337	21	study	study	NOUN
ajrhss-2280	337	22	,	,	PUNCT
ajrhss-2280	337	23	”	"	PUNCT
ajrhss-2280	337	24	damascus	damascus	PROPN
ajrhss-2280	337	25	university	university	PROPN
ajrhss-2280	337	26	journal	journal	NOUN
ajrhss-2280	337	27	of	of	ADP
ajrhss-2280	337	28	economic	economic	ADJ
ajrhss-2280	337	29	and	and	CCONJ
ajrhss-2280	337	30	legal	legal	ADJ
ajrhss-2280	337	31	sciences	science	NOUN
ajrhss-2280	337	32	,	,	PUNCT
ajrhss-2280	337	33	volume	volume	NOUN
ajrhss-2280	337	34	28	28	NUM
ajrhss-2280	337	35	,	,	PUNCT
ajrhss-2280	337	36	first	first	ADJ
ajrhss-2280	337	37	issue	issue	NOUN
ajrhss-2280	337	38	,	,	PUNCT
ajrhss-2280	337	39	2012	2012	NUM
ajrhss-2280	337	40	.	.	PUNCT
ajrhss-2280	338	1	10	10	NUM
ajrhss-2280	338	2	.	.	X
ajrhss-2280	339	1	muhammad	muhammad	PROPN
ajrhss-2280	339	2	,	,	PUNCT
ajrhss-2280	339	3	muhammad	muhammad	PROPN
ajrhss-2280	339	4	jassim	jassim	PROPN
ajrhss-2280	339	5	.	.	PUNCT
ajrhss-2280	340	1	(	(	PUNCT
ajrhss-2280	340	2	2017	2017	NUM
ajrhss-2280	340	3	)	)	PUNCT
ajrhss-2280	340	4	“	"	PUNCT
ajrhss-2280	340	5	the	the	DET
ajrhss-2280	340	6	impact	impact	NOUN
ajrhss-2280	340	7	of	of	ADP
ajrhss-2280	340	8	the	the	DET
ajrhss-2280	340	9	components	component	NOUN
ajrhss-2280	340	10	of	of	ADP
ajrhss-2280	340	11	earnings	earning	NOUN
ajrhss-2280	340	12	management	management	NOUN
ajrhss-2280	340	13	according	accord	VERB
ajrhss-2280	340	14	to	to	ADP
ajrhss-2280	340	15	the	the	DET
ajrhss-2280	340	16	kothari	kothari	PROPN
ajrhss-2280	340	17	el	el	PROPN
ajrhss-2280	340	18	at	at	ADP
ajrhss-2280	340	19	2005	2005	NUM
ajrhss-2280	340	20	model	model	NOUN
ajrhss-2280	340	21	on	on	ADP
ajrhss-2280	340	22	the	the	DET
ajrhss-2280	340	23	value	value	NOUN
ajrhss-2280	340	24	of	of	ADP
ajrhss-2280	340	25	the	the	DET
ajrhss-2280	340	26	company	company	NOUN
ajrhss-2280	340	27	,	,	PUNCT
ajrhss-2280	340	28	”	"	PUNCT
ajrhss-2280	340	29	published	publish	VERB
ajrhss-2280	340	30	research	research	NOUN
ajrhss-2280	340	31	,	,	PUNCT
ajrhss-2280	340	32	al	al	PROPN
ajrhss-2280	340	33	-	-	PUNCT
ajrhss-2280	340	34	ghari	ghari	ADJ
ajrhss-2280	340	35	journal	journal	NOUN
ajrhss-2280	340	36	of	of	ADP
ajrhss-2280	340	37	economic	economic	ADJ
ajrhss-2280	340	38	and	and	CCONJ
ajrhss-2280	340	39	administrative	administrative	ADJ
ajrhss-2280	340	40	sciences	science	NOUN
ajrhss-2280	340	41	,	,	PUNCT
ajrhss-2280	340	42	volume	volume	NOUN
ajrhss-2280	340	43	(	(	PUNCT
ajrhss-2280	340	44	14	14	NUM
ajrhss-2280	340	45	)	)	PUNCT
ajrhss-2280	340	46	,	,	PUNCT
ajrhss-2280	340	47	issue	issue	NOUN
ajrhss-2280	340	48	(	(	PUNCT
ajrhss-2280	340	49	1	1	NUM
ajrhss-2280	340	50	)	)	PUNCT
ajrhss-2280	340	51	.	.	PUNCT
ajrhss-2280	341	1	second	second	ADV
ajrhss-2280	341	2	:	:	PUNCT
ajrhss-2280	341	3	the	the	DET
ajrhss-2280	341	4	foreign	foreign	ADJ
ajrhss-2280	341	5	sources	source	NOUN
ajrhss-2280	341	6	:	:	PUNCT
ajrhss-2280	341	7	1	1	NUM
ajrhss-2280	341	8	.al	.al	NOUN
ajrhss-2280	341	9	-	-	PUNCT
ajrhss-2280	341	10	sarraf	sarraf	PROPN
ajrhss-2280	341	11	,	,	PUNCT
ajrhss-2280	341	12	hashem	hashem	PROPN
ajrhss-2280	341	13	haider	haider	PROPN
ajrhss-2280	341	14	yousef	yousef	PROPN
ajrhss-2280	341	15	and	and	CCONJ
ajrhss-2280	341	16	auja	auja	PROPN
ajrhss-2280	341	17	,	,	PUNCT
ajrhss-2280	341	18	hassanein	hassanein	PROPN
ajrhss-2280	341	19	kazem	kazem	PROPN
ajrhss-2280	341	20	(	(	PUNCT
ajrhss-2280	341	21	2023	2023	NUM
ajrhss-2280	341	22	)	)	PUNCT
ajrhss-2280	341	23	“	"	PUNCT
ajrhss-2280	341	24	the	the	DET
ajrhss-2280	341	25	impact	impact	NOUN
ajrhss-2280	341	26	of	of	ADP
ajrhss-2280	341	27	free	free	ADJ
ajrhss-2280	341	28	cash	cash	NOUN
ajrhss-2280	341	29	flow	flow	NOUN
ajrhss-2280	341	30	on	on	ADP
ajrhss-2280	341	31	the	the	DET
ajrhss-2280	341	32	efficiency	efficiency	NOUN
ajrhss-2280	341	33	of	of	ADP
ajrhss-2280	341	34	investment	investment	NOUN
ajrhss-2280	341	35	decisions	decision	NOUN
ajrhss-2280	341	36	and	and	CCONJ
ajrhss-2280	341	37	their	their	PRON
ajrhss-2280	341	38	reflection	reflection	NOUN
ajrhss-2280	341	39	on	on	ADP
ajrhss-2280	341	40	the	the	DET
ajrhss-2280	341	41	value	value	NOUN
ajrhss-2280	341	42	of	of	ADP
ajrhss-2280	341	43	the	the	DET
ajrhss-2280	341	44	company	company	NOUN
ajrhss-2280	341	45	”	"	PUNCT
ajrhss-2280	341	46	0	0	NUM
ajrhss-2280	341	47	master	master	NOUN
ajrhss-2280	341	48	’s	’s	PART
ajrhss-2280	341	49	thesis	thesis	NOUN
ajrhss-2280	341	50	,	,	PUNCT
ajrhss-2280	341	51	at	at	ADP
ajrhss-2280	341	52	the	the	DET
ajrhss-2280	341	53	college	college	PROPN
ajrhss-2280	341	54	of	of	ADP
ajrhss-2280	341	55	administration	administration	NOUN
ajrhss-2280	341	56	and	and	CCONJ
ajrhss-2280	341	57	economics	economic	NOUN
ajrhss-2280	341	58	,	,	PUNCT
ajrhss-2280	341	59	university	university	PROPN
ajrhss-2280	341	60	of	of	ADP
ajrhss-2280	341	61	kufa	kufa	PROPN
ajrhss-2280	341	62	,	,	PUNCT
ajrhss-2280	341	63	iraq	iraq	PROPN
ajrhss-2280	341	64	2	2	NUM
ajrhss-2280	341	65	.al	.al	PROPN
ajrhss-2280	341	66	-	-	PUNCT
ajrhss-2280	341	67	khafaji	khafaji	PROPN
ajrhss-2280	341	68	,	,	PUNCT
ajrhss-2280	341	69	saddam	saddam	PROPN
ajrhss-2280	341	70	hassan	hassan	PROPN
ajrhss-2280	341	71	,	,	PUNCT
ajrhss-2280	341	72	naguib	naguib	PROPN
ajrhss-2280	341	73	and	and	CCONJ
ajrhss-2280	341	74	wahab	wahab	PROPN
ajrhss-2280	341	75	,	,	PUNCT
ajrhss-2280	341	76	asaad	asaad	PROPN
ajrhss-2280	341	77	muhammad	muhammad	PROPN
ajrhss-2280	341	78	ali	ali	PROPN
ajrhss-2280	341	79	.	.	PUNCT
ajrhss-2280	342	1	(	(	PUNCT
ajrhss-2280	342	2	2021)0	2021)0	NUM
ajrhss-2280	342	3	“	"	PUNCT
ajrhss-2280	342	4	the	the	DET
ajrhss-2280	342	5	impact	impact	NOUN
ajrhss-2280	342	6	of	of	ADP
ajrhss-2280	342	7	cultural	cultural	ADJ
ajrhss-2280	342	8	dimensions	dimension	NOUN
ajrhss-2280	342	9	in	in	ADP
ajrhss-2280	342	10	the	the	DET
ajrhss-2280	342	11	auditor	auditor	NOUN
ajrhss-2280	342	12	’s	’s	PART
ajrhss-2280	342	13	report	report	NOUN
ajrhss-2280	342	14	and	and	CCONJ
ajrhss-2280	342	15	their	their	PRON
ajrhss-2280	342	16	reflection	reflection	NOUN
ajrhss-2280	342	17	on	on	ADP
ajrhss-2280	342	18	the	the	DET
ajrhss-2280	342	19	company	company	NOUN
ajrhss-2280	342	20	’s	’s	PART
ajrhss-2280	342	21	value	value	NOUN
ajrhss-2280	342	22	.	.	PUNCT
ajrhss-2280	342	23	”	"	PUNCT
ajrhss-2280	343	1	published	publish	VERB
ajrhss-2280	343	2	research	research	NOUN
ajrhss-2280	343	3	,	,	PUNCT
ajrhss-2280	343	4	journal	journal	NOUN
ajrhss-2280	343	5	of	of	ADP
ajrhss-2280	343	6	management	management	NOUN
ajrhss-2280	343	7	and	and	CCONJ
ajrhss-2280	343	8	economics	economic	NOUN
ajrhss-2280	343	9	,	,	PUNCT
ajrhss-2280	343	10	volume	volume	NOUN
ajrhss-2280	343	11	(	(	PUNCT
ajrhss-2280	343	12	10	10	NUM
ajrhss-2280	343	13	)	)	PUNCT
ajrhss-2280	343	14	,	,	PUNCT
ajrhss-2280	343	15	issue	issue	NOUN
ajrhss-2280	343	16	(	(	PUNCT
ajrhss-2280	343	17	37	37	NUM
ajrhss-2280	343	18	)	)	PUNCT
ajrhss-2280	343	19	,	,	PUNCT
ajrhss-2280	343	20	march	march	PROPN
ajrhss-2280	343	21	2021	2021	NUM
ajrhss-2280	343	22	.	.	PUNCT
ajrhss-2280	344	1	3	3	NUM
ajrhss-2280	344	2	.al	.al	NOUN
ajrhss-2280	344	3	-	-	PUNCT
ajrhss-2280	344	4	baghdadi	baghdadi	NOUN
ajrhss-2280	344	5	,	,	PUNCT
ajrhss-2280	344	6	intisar	intisar	PROPN
ajrhss-2280	344	7	muhammad	muhammad	PROPN
ajrhss-2280	344	8	jawad	jawad	PROPN
ajrhss-2280	344	9	and	and	CCONJ
ajrhss-2280	344	10	al	al	PROPN
ajrhss-2280	344	11	-	-	PUNCT
ajrhss-2280	344	12	hindawi	hindawi	PROPN
ajrhss-2280	344	13	,	,	PUNCT
ajrhss-2280	344	14	anwar	anwar	PROPN
ajrhss-2280	344	15	abbas	abbas	PROPN
ajrhss-2280	344	16	hadi	hadi	PROPN
ajrhss-2280	344	17	.	.	PUNCT
ajrhss-2280	345	1	(	(	PUNCT
ajrhss-2280	345	2	2022	2022	NUM
ajrhss-2280	345	3	)	)	PUNCT
ajrhss-2280	345	4	0	0	PUNCT
ajrhss-2280	346	1	“	"	PUNCT
ajrhss-2280	346	2	the	the	DET
ajrhss-2280	346	3	effect	effect	NOUN
ajrhss-2280	346	4	of	of	ADP
ajrhss-2280	346	5	working	work	VERB
ajrhss-2280	346	6	capital	capital	NOUN
ajrhss-2280	346	7	on	on	ADP
ajrhss-2280	346	8	the	the	DET
ajrhss-2280	346	9	value	value	NOUN
ajrhss-2280	346	10	of	of	ADP
ajrhss-2280	346	11	the	the	DET
ajrhss-2280	346	12	company	company	NOUN
ajrhss-2280	346	13	.	.	PUNCT
ajrhss-2280	346	14	”	"	PUNCT
ajrhss-2280	347	1	published	publish	VERB
ajrhss-2280	347	2	research	research	NOUN
ajrhss-2280	347	3	,	,	PUNCT
ajrhss-2280	347	4	al	al	PROPN
ajrhss-2280	347	5	-	-	PUNCT
ajrhss-2280	347	6	ghari	ghari	ADJ
ajrhss-2280	347	7	journal	journal	NOUN
ajrhss-2280	347	8	of	of	ADP
ajrhss-2280	347	9	economic	economic	ADJ
ajrhss-2280	347	10	and	and	CCONJ
ajrhss-2280	347	11	administrative	administrative	ADJ
ajrhss-2280	347	12	sciences	science	NOUN
ajrhss-2280	347	13	,	,	PUNCT
ajrhss-2280	347	14	volume	volume	NOUN
ajrhss-2280	347	15	(	(	PUNCT
ajrhss-2280	347	16	18	18	NUM
ajrhss-2280	347	17	)	)	PUNCT
ajrhss-2280	347	18	,	,	PUNCT
ajrhss-2280	347	19	issue	issue	NOUN
ajrhss-2280	347	20	(	(	PUNCT
ajrhss-2280	347	21	3	3	NUM
ajrhss-2280	347	22	)	)	PUNCT
ajrhss-2280	347	23	,	,	PUNCT
ajrhss-2280	347	24	2022	2022	NUM
ajrhss-2280	347	25	4	4	NUM
ajrhss-2280	347	26	.al	.al	NOUN
ajrhss-2280	347	27	-	-	PUNCT
ajrhss-2280	347	28	hasnawi	hasnawi	PROPN
ajrhss-2280	347	29	,	,	PUNCT
ajrhss-2280	347	30	mushtaq	mushtaq	PROPN
ajrhss-2280	347	31	muhammad	muhammad	PROPN
ajrhss-2280	347	32	raysan	raysan	PROPN
ajrhss-2280	347	33	and	and	CCONJ
ajrhss-2280	347	34	al	al	PROPN
ajrhss-2280	347	35	-	-	PUNCT
ajrhss-2280	347	36	tamimi	tamimi	PROPN
ajrhss-2280	347	37	,	,	PUNCT
ajrhss-2280	347	38	amal	amal	PROPN
ajrhss-2280	347	39	muhammad	muhammad	PROPN
ajrhss-2280	347	40	salman0	salman0	PROPN
ajrhss-2280	348	1	(	(	PUNCT
ajrhss-2280	348	2	2020)0	2020)0	NUM
ajrhss-2280	348	3	“	"	PUNCT
ajrhss-2280	348	4	utilizing	utilize	VERB
ajrhss-2280	348	5	economic	economic	ADJ
ajrhss-2280	348	6	sustainability	sustainability	NOUN
ajrhss-2280	348	7	standards	standard	NOUN
ajrhss-2280	348	8	to	to	PART
ajrhss-2280	348	9	enhance	enhance	VERB
ajrhss-2280	348	10	the	the	DET
ajrhss-2280	348	11	company	company	NOUN
ajrhss-2280	348	12	’s	’s	PART
ajrhss-2280	348	13	value	value	NOUN
ajrhss-2280	348	14	.	.	PUNCT
ajrhss-2280	348	15	”	"	PUNCT
ajrhss-2280	349	1	published	publish	VERB
ajrhss-2280	349	2	research	research	NOUN
ajrhss-2280	349	3	,	,	PUNCT
ajrhss-2280	349	4	journal	journal	NOUN
ajrhss-2280	349	5	of	of	ADP
ajrhss-2280	349	6	management	management	NOUN
ajrhss-2280	349	7	and	and	CCONJ
ajrhss-2280	349	8	economics	economic	NOUN
ajrhss-2280	349	9	,	,	PUNCT
ajrhss-2280	349	10	volume	volume	NOUN
ajrhss-2280	349	11	(	(	PUNCT
ajrhss-2280	349	12	9	9	NUM
ajrhss-2280	349	13	)	)	PUNCT
ajrhss-2280	349	14	,	,	PUNCT
ajrhss-2280	349	15	issue	issue	NOUN
ajrhss-2280	349	16	(	(	PUNCT
ajrhss-2280	349	17	36	36	NUM
ajrhss-2280	349	18	)	)	PUNCT
ajrhss-2280	349	19	,	,	PUNCT
ajrhss-2280	349	20	2020	2020	NUM
ajrhss-2280	349	21	.	.	PUNCT
ajrhss-2280	350	1	5	5	X
ajrhss-2280	350	2	.	.	X
ajrhss-2280	350	3	abdul	abdul	PROPN
ajrhss-2280	350	4	karim	karim	PROPN
ajrhss-2280	350	5	,	,	PUNCT
ajrhss-2280	350	6	nawar	nawar	ADJ
ajrhss-2280	350	7	qais	qais	PROPN
ajrhss-2280	350	8	and	and	CCONJ
ajrhss-2280	350	9	jassim	jassim	PROPN
ajrhss-2280	350	10	,	,	PUNCT
ajrhss-2280	350	11	muthanna	muthanna	NOUN
ajrhss-2280	350	12	rokan	rokan	VERB
ajrhss-2280	350	13	0	0	PUNCT
ajrhss-2280	350	14	(	(	PUNCT
ajrhss-2280	350	15	2022	2022	NUM
ajrhss-2280	350	16	)	)	PUNCT
ajrhss-2280	350	17	0	0	PUNCT
ajrhss-2280	351	1	“	"	PUNCT
ajrhss-2280	351	2	the	the	DET
ajrhss-2280	351	3	effect	effect	NOUN
ajrhss-2280	351	4	of	of	ADP
ajrhss-2280	351	5	real	real	ADJ
ajrhss-2280	351	6	earnings	earning	NOUN
ajrhss-2280	351	7	management	management	NOUN
ajrhss-2280	351	8	on	on	ADP
ajrhss-2280	351	9	the	the	DET
ajrhss-2280	351	10	company	company	NOUN
ajrhss-2280	351	11	’s	’s	PART
ajrhss-2280	351	12	value	value	NOUN
ajrhss-2280	351	13	”	"	PUNCT
ajrhss-2280	351	14	0	0	NUM
ajrhss-2280	351	15	published	publish	VERB
ajrhss-2280	351	16	research	research	NOUN
ajrhss-2280	351	17	,	,	PUNCT
ajrhss-2280	351	18	tikrit	tikrit	NOUN
ajrhss-2280	351	19	journal	journal	NOUN
ajrhss-2280	351	20	of	of	ADP
ajrhss-2280	351	21	administrative	administrative	ADJ
ajrhss-2280	351	22	and	and	CCONJ
ajrhss-2280	351	23	economic	economic	ADJ
ajrhss-2280	351	24	sciences	science	NOUN
ajrhss-2280	351	25	,	,	PUNCT
ajrhss-2280	351	26	volume	volume	NOUN
ajrhss-2280	351	27	(	(	PUNCT
ajrhss-2280	351	28	18	18	NUM
ajrhss-2280	351	29	)	)	PUNCT
ajrhss-2280	351	30	,	,	PUNCT
ajrhss-2280	351	31	issue	issue	NOUN
ajrhss-2280	351	32	(	(	PUNCT
ajrhss-2280	351	33	58	58	NUM
ajrhss-2280	351	34	)	)	PUNCT
ajrhss-2280	351	35	,	,	PUNCT
ajrhss-2280	351	36	part	part	NOUN
ajrhss-2280	351	37	(	(	PUNCT
ajrhss-2280	351	38	1	1	NUM
ajrhss-2280	351	39	)	)	PUNCT
ajrhss-2280	351	40	,	,	PUNCT
ajrhss-2280	351	41	2022	2022	NUM
ajrhss-2280	351	42	.	.	PUNCT
ajrhss-2280	351	43	0	0	NUM
ajrhss-2280	351	44	references	reference	NOUN
ajrhss-2280	351	45	the	the	DET
ajrhss-2280	351	46	books	book	NOUN
ajrhss-2280	351	47	:	:	PUNCT
ajrhss-2280	351	48	1kam	1kam	NUM
ajrhss-2280	351	49	,	,	PUNCT
ajrhss-2280	351	50	v.	v.	ADP
ajrhss-2280	351	51	"	"	PUNCT
ajrhss-2280	351	52	accounting	accounting	NOUN
ajrhss-2280	351	53	theory	theory	NOUN
ajrhss-2280	351	54	"	"	PUNCT
ajrhss-2280	351	55	2	2	NUM
ajrhss-2280	351	56	th	th	X
ajrhss-2280	351	57	edition	edition	NOUN
ajrhss-2280	351	58	,	,	PUNCT
ajrhss-2280	351	59	john	john	PROPN
ajrhss-2280	351	60	wiley	wiley	PROPN
ajrhss-2280	351	61	sons	son	NOUN
ajrhss-2280	351	62	(	(	PUNCT
ajrhss-2280	351	63	1990	1990	NUM
ajrhss-2280	351	64	)	)	PUNCT
ajrhss-2280	351	65	.	.	PUNCT
ajrhss-2280	352	1	the	the	DET
ajrhss-2280	352	2	journals	journal	NOUN
ajrhss-2280	352	3	and	and	CCONJ
ajrhss-2280	352	4	theses	thesis	NOUN
ajrhss-2280	352	5	:	:	PUNCT
ajrhss-2280	352	6	1allam	1allam	PROPN
ajrhss-2280	352	7	,	,	PUNCT
ajrhss-2280	352	8	h.	h.	PROPN
ajrhss-2280	352	9	,mohammed	,mohammed	PUNCT
ajrhss-2280	352	10	.	.	PUNCT
ajrhss-2280	353	1	a.	a.	PROPN
ajrhss-2280	353	2	and	and	CCONJ
ajrhss-2280	353	3	,	,	PUNCT
ajrhss-2280	353	4	mahmud	mahmud	PROPN
ajrhss-2280	353	5	,	,	PUNCT
ajrhss-2280	353	6	a.	a.	NOUN
ajrhss-2280	353	7	,	,	PUNCT
ajrhss-2280	353	8	“	"	PUNCT
ajrhss-2280	353	9	factors	factor	NOUN
ajrhss-2280	353	10	influencing	influence	VERB
ajrhss-2280	353	11	the	the	DET
ajrhss-2280	353	12	level	level	NOUN
ajrhss-2280	353	13	of	of	ADP
ajrhss-2280	353	14	accounting	account	VERB
ajrhss-2280	353	15	conservatism	conservatism	NOUN
ajrhss-2280	353	16	in	in	ADP
ajrhss-2280	353	17	the	the	DET
ajrhss-2280	353	18	financial	financial	ADJ
ajrhss-2280	353	19	statemet	statemet	NOUN
ajrhss-2280	353	20	"	"	PUNCT
ajrhss-2280	353	21	international	international	ADJ
ajrhss-2280	353	22	business	business	NOUN
ajrhss-2280	353	23	research	research	NOUN
ajrhss-2280	353	24	,	,	PUNCT
ajrhss-2280	353	25	(	(	PUNCT
ajrhss-2280	353	26	vol	vol	NOUN
ajrhss-2280	353	27	.	.	NOUN
ajrhss-2280	353	28	4	4	NUM
ajrhss-2280	353	29	,	,	PUNCT
ajrhss-2280	353	30	no	no	DET
ajrhss-2280	353	31	3	3	NUM
ajrhss-2280	353	32	.	.	PUNCT
ajrhss-2280	353	33	)	)	PUNCT
ajrhss-2280	353	34	2011	2011	NUM
ajrhss-2280	353	35	.	.	PUNCT
ajrhss-2280	354	1	american	american	ADJ
ajrhss-2280	354	2	journal	journal	PROPN
ajrhss-2280	354	3	of	of	ADP
ajrhss-2280	354	4	research	research	NOUN
ajrhss-2280	354	5	in	in	ADP
ajrhss-2280	354	6	humanities	humanity	NOUN
ajrhss-2280	354	7	and	and	CCONJ
ajrhss-2280	354	8	social	social	ADJ
ajrhss-2280	354	9	sciences	science	NOUN
ajrhss-2280	354	10	volume	volume	NOUN
ajrhss-2280	354	11	26	26	NUM
ajrhss-2280	354	12	july	july	PROPN
ajrhss-2280	354	13	2024	2024	NUM
ajrhss-2280	354	14	p	p	NOUN
ajrhss-2280	354	15	a	a	DET
ajrhss-2280	354	16	g	g	NOUN
ajrhss-2280	354	17	e	e	NOUN
ajrhss-2280	355	1	|	|	ADV
ajrhss-2280	355	2	79	79	NUM
ajrhss-2280	355	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2280	355	4	2ball	2ball	NUM
ajrhss-2280	355	5	,	,	PUNCT
ajrhss-2280	355	6	r	r	NOUN
ajrhss-2280	355	7	;	;	PUNCT
ajrhss-2280	355	8	robin	robin	PROPN
ajrhss-2280	355	9	,	,	PUNCT
ajrhss-2280	355	10	a	a	PRON
ajrhss-2280	355	11	and	and	CCONJ
ajrhss-2280	355	12	wu	wu	PROPN
ajrhss-2280	355	13	,	,	PUNCT
ajrhss-2280	355	14	j	j	PROPN
ajrhss-2280	355	15	"	"	PUNCT
ajrhss-2280	355	16	incentives	incentive	NOUN
ajrhss-2280	355	17	versus	versus	ADP
ajrhss-2280	355	18	standards	standard	NOUN
ajrhss-2280	355	19	:	:	PUNCT
ajrhss-2280	355	20	propertie	propertie	NOUN
ajrhss-2280	355	21	of	of	ADP
ajrhss-2280	355	22	accounting	accounting	NOUN
ajrhss-2280	355	23	income	income	NOUN
ajrhss-2280	355	24	in	in	ADP
ajrhss-2280	355	25	four	four	NUM
ajrhss-2280	355	26	east	east	ADJ
ajrhss-2280	355	27	asian	asian	ADJ
ajrhss-2280	355	28	countries	country	NOUN
ajrhss-2280	355	29	“	"	PUNCT
ajrhss-2280	355	30	,	,	PUNCT
ajrhss-2280	355	31	journal	journal	NOUN
ajrhss-2280	355	32	of	of	ADP
ajrhss-2280	355	33	accounting	accounting	NOUN
ajrhss-2280	355	34	and	and	CCONJ
ajrhss-2280	355	35	economics	economic	NOUN
ajrhss-2280	355	36	,	,	PUNCT
ajrhss-2280	355	37	vol.36	vol.36	NOUN
ajrhss-2280	355	38	,	,	PUNCT
ajrhss-2280	355	39	pp.235	pp.235	NOUN
ajrhss-2280	355	40	-	-	PUNCT
ajrhss-2280	355	41	270	270	NUM
ajrhss-2280	355	42	,	,	PUNCT
ajrhss-2280	355	43	2003	2003	NUM
ajrhss-2280	355	44	.	.	PUNCT
ajrhss-2280	356	1	3ball	3ball	NUM
ajrhss-2280	356	2	,	,	PUNCT
ajrhss-2280	356	3	r.	r.	PROPN
ajrhss-2280	356	4	&	&	CCONJ
ajrhss-2280	356	5	shivakumar	shivakumar	PROPN
ajrhss-2280	356	6	,	,	PUNCT
ajrhss-2280	356	7	l.	l.	NOUN
ajrhss-2280	356	8	"	"	PUNCT
ajrhss-2280	356	9	earnings	earning	NOUN
ajrhss-2280	356	10	quality	quality	NOUN
ajrhss-2280	356	11	in	in	ADP
ajrhss-2280	356	12	uk	uk	PROPN
ajrhss-2280	356	13	private	private	ADJ
ajrhss-2280	356	14	firms	firm	NOUN
ajrhss-2280	356	15	:	:	PUNCT
ajrhss-2280	356	16	comparative	comparative	ADJ
ajrhss-2280	356	17	loss	loss	NOUN
ajrhss-2280	356	18	recognition	recognition	NOUN
ajrhss-2280	356	19	timeliness	timeliness	NOUN
ajrhss-2280	356	20	"	"	PUNCT
ajrhss-2280	356	21	.	.	PUNCT
ajrhss-2280	357	1	journal	journal	PROPN
ajrhss-2280	357	2	of	of	ADP
ajrhss-2280	357	3	accounting	accounting	NOUN
ajrhss-2280	357	4	and	and	CCONJ
ajrhss-2280	357	5	economics	economic	NOUN
ajrhss-2280	357	6	,	,	PUNCT
ajrhss-2280	357	7	vol.39	vol.39	NOUN
ajrhss-2280	357	8	,	,	PUNCT
ajrhss-2280	357	9	no.1	no.1	NUM
ajrhss-2280	357	10	,	,	PUNCT
ajrhss-2280	357	11	pp.83	pp.83	ADV
ajrhss-2280	357	12	-	-	PUNCT
ajrhss-2280	357	13	128(2005	128(2005	NUM
ajrhss-2280	357	14	)	)	PUNCT
ajrhss-2280	357	15	.	.	PUNCT
ajrhss-2280	358	1	4basu	4basu	NUM
ajrhss-2280	358	2	,	,	PUNCT
ajrhss-2280	358	3	"	"	PUNCT
ajrhss-2280	358	4	the	the	DET
ajrhss-2280	358	5	conservatism	conservatism	NOUN
ajrhss-2280	358	6	principle	principle	NOUN
ajrhss-2280	358	7	and	and	CCONJ
ajrhss-2280	358	8	asymmetric	asymmetric	ADJ
ajrhss-2280	358	9	timeliness	timeliness	NOUN
ajrhss-2280	358	10	of	of	ADP
ajrhss-2280	358	11	earnings	earning	NOUN
ajrhss-2280	358	12	”	"	PUNCT
ajrhss-2280	358	13	,	,	PUNCT
ajrhss-2280	358	14	journal	journal	NOUN
ajrhss-2280	358	15	of	of	ADP
ajrhss-2280	358	16	accounting	accounting	PROPN
ajrhss-2280	358	17	&	&	CCONJ
ajrhss-2280	358	18	economics	economic	NOUN
ajrhss-2280	358	19	,	,	PUNCT
ajrhss-2280	358	20	vol	vol	NOUN
ajrhss-2280	358	21	.	.	PROPN
ajrhss-2280	358	22	24	24	NUM
ajrhss-2280	358	23	,	,	PUNCT
ajrhss-2280	358	24	is	be	AUX
ajrhss-2280	358	25	.	.	PUNCT
ajrhss-2280	359	1	1	1	NUM
ajrhss-2280	359	2	,	,	PUNCT
ajrhss-2280	359	3	dec	dec	PROPN
ajrhss-2280	359	4	,	,	PUNCT
ajrhss-2280	359	5	pp	pp	ADP
ajrhss-2280	359	6	.3	.3	NUM
ajrhss-2280	359	7	-	-	SYM
ajrhss-2280	359	8	37	37	NUM
ajrhss-2280	359	9	:	:	PUNCT
ajrhss-2280	359	10	1997	1997	NUM
ajrhss-2280	359	11	.	.	PUNCT
ajrhss-2280	360	1	5beaver	5beaver	NUM
ajrhss-2280	360	2	,	,	PUNCT
ajrhss-2280	360	3	w	w	NOUN
ajrhss-2280	360	4	and	and	CCONJ
ajrhss-2280	360	5	ryan	ryan	PROPN
ajrhss-2280	360	6	,	,	PUNCT
ajrhss-2280	360	7	s	s	PART
ajrhss-2280	360	8	"	"	PUNCT
ajrhss-2280	360	9	conditional	conditional	ADJ
ajrhss-2280	360	10	and	and	CCONJ
ajrhss-2280	360	11	unconditional	unconditional	ADJ
ajrhss-2280	360	12	conservatism	conservatism	NOUN
ajrhss-2280	360	13	:	:	PUNCT
ajrhss-2280	360	14	concepts	concept	NOUN
ajrhss-2280	360	15	and	and	CCONJ
ajrhss-2280	360	16	modeling	model	VERB
ajrhss-2280	360	17	“	"	PUNCT
ajrhss-2280	360	18	,	,	PUNCT
ajrhss-2280	360	19	review	review	NOUN
ajrhss-2280	360	20	of	of	ADP
ajrhss-2280	360	21	accounting	accounting	NOUN
ajrhss-2280	360	22	studies	study	NOUN
ajrhss-2280	360	23	,	,	PUNCT
ajrhss-2280	360	24	vol.10	vol.10	PROPN
ajrhss-2280	360	25	,	,	PUNCT
ajrhss-2280	360	26	pp.269	pp.269	NOUN
ajrhss-2280	360	27	-	-	SYM
ajrhss-2280	360	28	309	309	NUM
ajrhss-2280	360	29	,	,	PUNCT
ajrhss-2280	360	30	2005	2005	NUM
ajrhss-2280	360	31	.	.	PUNCT
ajrhss-2280	361	1	6givoly	6givoly	NUM
ajrhss-2280	361	2	,	,	PUNCT
ajrhss-2280	361	3	d.	d.	NOUN
ajrhss-2280	361	4	,	,	PUNCT
ajrhss-2280	361	5	&	&	CCONJ
ajrhss-2280	361	6	hayn	hayn	NOUN
ajrhss-2280	361	7	,	,	PUNCT
ajrhss-2280	361	8	c.	c.	PROPN
ajrhss-2280	361	9	"	"	PUNCT
ajrhss-2280	361	10	the	the	DET
ajrhss-2280	361	11	changing	change	VERB
ajrhss-2280	361	12	time	time	NOUN
ajrhss-2280	361	13	-	-	PUNCT
ajrhss-2280	361	14	series	series	NOUN
ajrhss-2280	361	15	properties	property	NOUN
ajrhss-2280	361	16	of	of	ADP
ajrhss-2280	361	17	earnings	earning	NOUN
ajrhss-2280	361	18	,	,	PUNCT
ajrhss-2280	361	19	cash	cash	NOUN
ajrhss-2280	361	20	flows	flow	NOUN
ajrhss-2280	361	21	and	and	CCONJ
ajrhss-2280	361	22	accruals	accrual	NOUN
ajrhss-2280	361	23	:	:	PUNCT
ajrhss-2280	361	24	has	have	VERB
ajrhss-2280	361	25	financial	financial	ADJ
ajrhss-2280	361	26	reporting	reporting	NOUN
ajrhss-2280	361	27	become	become	VERB
ajrhss-2280	361	28	more	more	ADV
ajrhss-2280	361	29	conservative	conservative	ADJ
ajrhss-2280	361	30	?	?	PUNCT
ajrhss-2280	361	31	"	"	PUNCT
ajrhss-2280	361	32	journal	journal	NOUN
ajrhss-2280	361	33	of	of	ADP
ajrhss-2280	361	34	accounting	accounting	NOUN
ajrhss-2280	361	35	and	and	CCONJ
ajrhss-2280	361	36	economics	economic	NOUN
ajrhss-2280	361	37	,	,	PUNCT
ajrhss-2280	361	38	29	29	NUM
ajrhss-2280	361	39	,	,	PUNCT
ajrhss-2280	361	40	287320(2000	287320(2000	NUM
ajrhss-2280	361	41	)	)	PUNCT
ajrhss-2280	361	42	.	.	PUNCT
ajrhss-2280	362	1	7hamdan	7hamdan	NUM
ajrhss-2280	362	2	,	,	PUNCT
ajrhss-2280	362	3	a.	a.	NOUN
ajrhss-2280	362	4	"	"	PUNCT
ajrhss-2280	362	5	the	the	DET
ajrhss-2280	362	6	impact	impact	NOUN
ajrhss-2280	362	7	of	of	ADP
ajrhss-2280	362	8	company	company	NOUN
ajrhss-2280	362	9	size	size	NOUN
ajrhss-2280	362	10	,	,	PUNCT
ajrhss-2280	362	11	debt	debt	NOUN
ajrhss-2280	362	12	contracts	contract	NOUN
ajrhss-2280	362	13	,	,	PUNCT
ajrhss-2280	362	14	and	and	CCONJ
ajrhss-2280	362	15	type	type	NOUN
ajrhss-2280	362	16	of	of	ADP
ajrhss-2280	362	17	sector	sector	NOUN
ajrhss-2280	362	18	on	on	ADP
ajrhss-2280	362	19	the	the	DET
ajrhss-2280	362	20	level	level	NOUN
ajrhss-2280	362	21	of	of	ADP
ajrhss-2280	362	22	accounting	account	VERB
ajrhss-2280	362	23	conservatism	conservatism	NOUN
ajrhss-2280	362	24	:	:	PUNCT
ajrhss-2280	362	25	an	an	DET
ajrhss-2280	362	26	empirical	empirical	ADJ
ajrhss-2280	362	27	study	study	NOUN
ajrhss-2280	362	28	from	from	ADP
ajrhss-2280	362	29	bahrain	bahrain	NOUN
ajrhss-2280	362	30	"	"	PUNCT
ajrhss-2280	362	31	.	.	PUNCT
ajrhss-2280	363	1	international	international	ADJ
ajrhss-2280	363	2	journal	journal	PROPN
ajrhss-2280	363	3	of	of	ADP
ajrhss-2280	363	4	business	business	NOUN
ajrhss-2280	363	5	and	and	CCONJ
ajrhss-2280	363	6	management	management	NOUN
ajrhss-2280	363	7	,	,	PUNCT
ajrhss-2280	363	8	6(7	6(7	NUM
ajrhss-2280	363	9	)	)	PUNCT
ajrhss-2280	363	10	,	,	PUNCT
ajrhss-2280	363	11	10	10	NUM
ajrhss-2280	363	12	-	-	SYM
ajrhss-2280	363	13	21(2011	21(2011	NUM
ajrhss-2280	363	14	)	)	PUNCT
ajrhss-2280	363	15	.	.	PUNCT
ajrhss-2280	364	1	8lafond	8lafond	NUM
ajrhss-2280	364	2	,	,	PUNCT
ajrhss-2280	364	3	r	r	NOUN
ajrhss-2280	364	4	and	and	CCONJ
ajrhss-2280	364	5	watts	watt	NOUN
ajrhss-2280	364	6	,	,	PUNCT
ajrhss-2280	364	7	r	r	NOUN
ajrhss-2280	364	8	“	"	PUNCT
ajrhss-2280	364	9	the	the	DET
ajrhss-2280	364	10	information	information	NOUN
ajrhss-2280	364	11	role	role	NOUN
ajrhss-2280	364	12	of	of	ADP
ajrhss-2280	364	13	conservatism	conservatism	NOUN
ajrhss-2280	364	14	”	"	PUNCT
ajrhss-2280	364	15	,	,	PUNCT
ajrhss-2280	364	16	the	the	DET
ajrhss-2280	364	17	accounting	accounting	NOUN
ajrhss-2280	364	18	review	review	NOUN
ajrhss-2280	364	19	,	,	PUNCT
ajrhss-2280	364	20	vol.83	vol.83	PROPN
ajrhss-2280	364	21	,	,	PUNCT
ajrhss-2280	364	22	2008	2008	NUM
ajrhss-2280	364	23	,	,	PUNCT
ajrhss-2280	364	24	pp.447	pp.447	NOUN
ajrhss-2280	364	25	-	-	PUNCT
ajrhss-2280	364	26	478	478	NUM
ajrhss-2280	364	27	.	.	PUNCT
ajrhss-2280	365	1	9obeidat	9obeidat	NUM
ajrhss-2280	365	2	,	,	PUNCT
ajrhss-2280	365	3	m.	m.	NOUN
ajrhss-2280	365	4	"	"	PUNCT
ajrhss-2280	365	5	the	the	DET
ajrhss-2280	365	6	effect	effect	NOUN
ajrhss-2280	365	7	of	of	ADP
ajrhss-2280	365	8	conservatism	conservatism	NOUN
ajrhss-2280	365	9	on	on	ADP
ajrhss-2280	365	10	the	the	DET
ajrhss-2280	365	11	relevance	relevance	NOUN
ajrhss-2280	365	12	and	and	CCONJ
ajrhss-2280	365	13	reliability	reliability	NOUN
ajrhss-2280	365	14	of	of	ADP
ajrhss-2280	365	15	accounting	accounting	NOUN
ajrhss-2280	365	16	information	information	NOUN
ajrhss-2280	365	17	"	"	PUNCT
ajrhss-2280	365	18	a	a	DET
ajrhss-2280	365	19	doctor	doctor	NOUN
ajrhss-2280	365	20	degree	degree	NOUN
ajrhss-2280	365	21	thesis	thesis	NOUN
ajrhss-2280	365	22	,	,	PUNCT
ajrhss-2280	365	23	amman	amman	PROPN
ajrhss-2280	365	24	arab	arab	PROPN
ajrhss-2280	365	25	university	university	PROPN
ajrhss-2280	365	26	(	(	PUNCT
ajrhss-2280	365	27	2003	2003	NUM
ajrhss-2280	365	28	)	)	PUNCT
ajrhss-2280	365	29	.	.	PUNCT
ajrhss-2280	366	1	10penman	10penman	NUM
ajrhss-2280	366	2	,	,	PUNCT
ajrhss-2280	366	3	s	s	PART
ajrhss-2280	366	4	and	and	CCONJ
ajrhss-2280	366	5	zhang	zhang	PROPN
ajrhss-2280	366	6	,	,	PUNCT
ajrhss-2280	366	7	x	x	NOUN
ajrhss-2280	366	8	"	"	PUNCT
ajrhss-2280	366	9	accounting	account	VERB
ajrhss-2280	366	10	conservatism	conservatism	NOUN
ajrhss-2280	366	11	,	,	PUNCT
ajrhss-2280	366	12	the	the	DET
ajrhss-2280	366	13	quality	quality	NOUN
ajrhss-2280	366	14	of	of	ADP
ajrhss-2280	366	15	earnings	earning	NOUN
ajrhss-2280	366	16	,	,	PUNCT
ajrhss-2280	366	17	and	and	CCONJ
ajrhss-2280	366	18	stock	stock	NOUN
ajrhss-2280	366	19	returns	return	NOUN
ajrhss-2280	366	20	,	,	PUNCT
ajrhss-2280	366	21	the	the	DET
ajrhss-2280	366	22	accounting	accounting	NOUN
ajrhss-2280	366	23	review	review	NOUN
ajrhss-2280	366	24	,	,	PUNCT
ajrhss-2280	366	25	vol.77	vol.77	ADJ
ajrhss-2280	366	26	,	,	PUNCT
ajrhss-2280	366	27	pp.237	pp.237	PROPN
ajrhss-2280	366	28	-	-	PUNCT
ajrhss-2280	366	29	264,2002	264,2002	NUM
ajrhss-2280	366	30	.	.	PUNCT
ajrhss-2280	367	1	11pope	11pope	NUM
ajrhss-2280	367	2	,	,	PUNCT
ajrhss-2280	367	3	p.	p.	PROPN
ajrhss-2280	367	4	&	&	CCONJ
ajrhss-2280	367	5	walker	walker	PROPN
ajrhss-2280	367	6	,	,	PUNCT
ajrhss-2280	367	7	m.	m.	NOUN
ajrhss-2280	367	8	"	"	PUNCT
ajrhss-2280	367	9	ex	ex	NOUN
ajrhss-2280	367	10	-	-	NOUN
ajrhss-2280	367	11	ante	ante	NOUN
ajrhss-2280	367	12	and	and	CCONJ
ajrhss-2280	367	13	ex	ex	ADJ
ajrhss-2280	367	14	-	-	ADJ
ajrhss-2280	367	15	post	post	ADJ
ajrhss-2280	367	16	accounting	accounting	NOUN
ajrhss-2280	367	17	conservatism	conservatism	NOUN
ajrhss-2280	367	18	,	,	PUNCT
ajrhss-2280	367	19	asset	asset	NOUN
ajrhss-2280	367	20	recognition	recognition	NOUN
ajrhss-2280	367	21	and	and	CCONJ
ajrhss-2280	367	22	asymmetric	asymmetric	ADJ
ajrhss-2280	367	23	earnings	earning	NOUN
ajrhss-2280	367	24	timeliness	timeliness	NOUN
ajrhss-2280	367	25	"	"	PUNCT
ajrhss-2280	367	26	.	.	PUNCT
ajrhss-2280	368	1	working	work	VERB
ajrhss-2280	368	2	paper	paper	NOUN
ajrhss-2280	368	3	,	,	PUNCT
ajrhss-2280	368	4	lancaster	lancaster	PROPN
ajrhss-2280	368	5	university	university	PROPN
ajrhss-2280	368	6	/	/	SYM
ajrhss-2280	368	7	university	university	PROPN
ajrhss-2280	368	8	of	of	ADP
ajrhss-2280	368	9	manchester	manchester	PROPN
ajrhss-2280	368	10	(	(	PUNCT
ajrhss-2280	368	11	2003	2003	NUM
ajrhss-2280	368	12	)	)	PUNCT
ajrhss-2280	368	13	.	.	PUNCT
ajrhss-2280	369	1	12roslind	12roslind	NUM
ajrhss-2280	369	2	,	,	PUNCT
ajrhss-2280	369	3	2009	2009	NUM
ajrhss-2280	369	4	,	,	PUNCT
ajrhss-2280	369	5	"	"	PUNCT
ajrhss-2280	369	6	the	the	DET
ajrhss-2280	369	7	relationship	relationship	NOUN
ajrhss-2280	369	8	between	between	ADP
ajrhss-2280	369	9	corporate	corporate	ADJ
ajrhss-2280	369	10	governance	governance	NOUN
ajrhss-2280	369	11	and	and	CCONJ
ajrhss-2280	369	12	conservatism	conservatism	NOUN
ajrhss-2280	369	13	”	"	PUNCT
ajrhss-2280	369	14	,	,	PUNCT
ajrhss-2280	369	15	www.proquest.umi.com	www.proquest.umi.com	PROPN
ajrhss-2280	369	16	.	.	PUNCT
ajrhss-2280	370	1	13ryan	13ryan	NUM
ajrhss-2280	370	2	,	,	PUNCT
ajrhss-2280	370	3	s.	s.	PROPN
ajrhss-2280	370	4	"	"	PUNCT
ajrhss-2280	370	5	identifying	identify	VERB
ajrhss-2280	370	6	conditional	conditional	ADJ
ajrhss-2280	370	7	conservatism	conservatism	NOUN
ajrhss-2280	370	8	.	.	PUNCT
ajrhss-2280	371	1	european	european	ADJ
ajrhss-2280	371	2	accounting	accounting	PROPN
ajrhss-2280	371	3	review	review	PROPN
ajrhss-2280	371	4	"	"	PUNCT
ajrhss-2280	371	5	,	,	PUNCT
ajrhss-2280	371	6	15(4	15(4	NUM
ajrhss-2280	371	7	)	)	PUNCT
ajrhss-2280	371	8	,	,	PUNCT
ajrhss-2280	371	9	511	511	NUM
ajrhss-2280	371	10	-	-	SYM
ajrhss-2280	371	11	525	525	NUM
ajrhss-2280	371	12	(	(	PUNCT
ajrhss-2280	371	13	2006	2006	NUM
ajrhss-2280	371	14	)	)	PUNCT
ajrhss-2280	371	15	.	.	PUNCT
ajrhss-2280	372	1	14topin	14topin	NUM
ajrhss-2280	372	2	j.	j.	PROPN
ajrhss-2280	372	3	&	&	PROPN
ajrhss-2280	372	4	,	,	PUNCT
ajrhss-2280	372	5	brainard	brainard	PROPN
ajrhss-2280	372	6	,	,	PUNCT
ajrhss-2280	372	7	william	william	PROPN
ajrhss-2280	372	8	.	.	PUNCT
ajrhss-2280	373	1	"	"	PUNCT
ajrhss-2280	373	2	financial	financial	ADJ
ajrhss-2280	373	3	intermediaries	intermediary	NOUN
ajrhss-2280	373	4	and	and	CCONJ
ajrhss-2280	373	5	the	the	DET
ajrhss-2280	373	6	effectiveness	effectiveness	NOUN
ajrhss-2280	373	7	of	of	ADP
ajrhss-2280	373	8	monetary	monetary	ADJ
ajrhss-2280	373	9	controls	control	NOUN
ajrhss-2280	373	10	"	"	PUNCT
ajrhss-2280	373	11	,	,	PUNCT
ajrhss-2280	373	12	american	american	PROPN
ajrhss-2280	373	13	economic	economic	PROPN
ajrhss-2280	373	14	review	review	PROPN
ajrhss-2280	373	15	.	.	PUNCT
ajrhss-2280	374	1	vol.53	vol.53	PROPN
ajrhss-2280	374	2	,	,	PUNCT
ajrhss-2280	374	3	no.2,(1963	no.2,(1963	PROPN
ajrhss-2280	374	4	)	)	PUNCT
ajrhss-2280	374	5	.	.	PUNCT
ajrhss-2280	375	1	15watts	15watts	NUM
ajrhss-2280	375	2	,	,	PUNCT
ajrhss-2280	375	3	r.	r.	PROPN
ajrhss-2280	375	4	,	,	PUNCT
ajrhss-2280	375	5	"	"	PUNCT
ajrhss-2280	375	6	coservatism	coservatism	NOUN
ajrhss-2280	375	7	in	in	ADP
ajrhss-2280	375	8	accounting	account	VERB
ajrhss-2280	375	9	part	part	NOUN
ajrhss-2280	375	10	11	11	NUM
ajrhss-2280	375	11	:	:	PUNCT
ajrhss-2280	375	12	"	"	PUNCT
ajrhss-2280	375	13	evidence	evidence	NOUN
ajrhss-2280	375	14	and	and	CCONJ
ajrhss-2280	375	15	research	research	NOUN
ajrhss-2280	375	16	opprtunities	opprtunitie	NOUN
ajrhss-2280	375	17	"	"	PUNCT
ajrhss-2280	375	18	,	,	PUNCT
ajrhss-2280	375	19	accounting	accounting	NOUN
ajrhss-2280	375	20	horizons	horizon	NOUN
ajrhss-2280	375	21	,	,	PUNCT
ajrhss-2280	375	22	(	(	PUNCT
ajrhss-2280	375	23	17,4	17,4	NUM
ajrhss-2280	375	24	)	)	PUNCT
ajrhss-2280	375	25	;	;	PUNCT
ajrhss-2280	375	26	287	287	NUM
ajrhss-2280	375	27	-	-	SYM
ajrhss-2280	375	28	301,2003b	301,2003b	NUM
ajrhss-2280	375	29	.	.	PUNCT
ajrhss-2280	376	1	16artini	16artini	NUM
ajrhss-2280	376	2	,	,	PUNCT
ajrhss-2280	376	3	n.	n.	PROPN
ajrhss-2280	376	4	p.	p.	PROPN
ajrhss-2280	376	5	d.	d.	PROPN
ajrhss-2280	376	6	,	,	PUNCT
ajrhss-2280	376	7	&	&	CCONJ
ajrhss-2280	376	8	suardana	suardana	PROPN
ajrhss-2280	376	9	,	,	PUNCT
ajrhss-2280	376	10	k.	k.	PROPN
ajrhss-2280	376	11	a.	a.	PROPN
ajrhss-2280	376	12	(	(	PUNCT
ajrhss-2280	376	13	2021	2021	NUM
ajrhss-2280	376	14	)	)	PUNCT
ajrhss-2280	376	15	.	.	PUNCT
ajrhss-2280	377	1	the	the	DET
ajrhss-2280	377	2	effect	effect	NOUN
ajrhss-2280	377	3	of	of	ADP
ajrhss-2280	377	4	profitability	profitability	NOUN
ajrhss-2280	377	5	on	on	ADP
ajrhss-2280	377	6	company	company	NOUN
ajrhss-2280	377	7	value	value	NOUN
ajrhss-2280	377	8	with	with	ADP
ajrhss-2280	377	9	dividend	dividend	NOUN
ajrhss-2280	377	10	payout	payout	NOUN
ajrhss-2280	377	11	ratio	ratio	NOUN
ajrhss-2280	377	12	as	as	ADP
ajrhss-2280	377	13	moderation	moderation	NOUN
ajrhss-2280	377	14	variable	variable	NOUN
ajrhss-2280	377	15	.	.	PUNCT
ajrhss-2280	378	1	american	american	ADJ
ajrhss-2280	378	2	journal	journal	PROPN
ajrhss-2280	378	3	of	of	ADP
ajrhss-2280	378	4	humanities	humanity	NOUN
ajrhss-2280	378	5	and	and	CCONJ
ajrhss-2280	378	6	social	social	ADJ
ajrhss-2280	378	7	sciences	science	NOUN
ajrhss-2280	378	8	research	research	NOUN
ajrhss-2280	378	9	,	,	PUNCT
ajrhss-2280	378	10	5(4	5(4	NUM
ajrhss-2280	378	11	)	)	PUNCT
ajrhss-2280	378	12	.	.	PUNCT
ajrhss-2280	379	1	17utami	17utami	NUM
ajrhss-2280	379	2	,	,	PUNCT
ajrhss-2280	379	3	e.	e.	PROPN
ajrhss-2280	379	4	s.	s.	PROPN
ajrhss-2280	379	5	,	,	PUNCT
ajrhss-2280	379	6	&	&	CCONJ
ajrhss-2280	379	7	hasan	hasan	PROPN
ajrhss-2280	379	8	,	,	PUNCT
ajrhss-2280	379	9	m.	m.	NOUN
ajrhss-2280	379	10	(	(	PUNCT
ajrhss-2280	379	11	2021	2021	NUM
ajrhss-2280	379	12	)	)	PUNCT
ajrhss-2280	379	13	.	.	PUNCT
ajrhss-2280	380	1	the	the	DET
ajrhss-2280	380	2	role	role	NOUN
ajrhss-2280	380	3	of	of	ADP
ajrhss-2280	380	4	corporate	corporate	ADJ
ajrhss-2280	380	5	social	social	ADJ
ajrhss-2280	380	6	responsibility	responsibility	NOUN
ajrhss-2280	380	7	on	on	ADP
ajrhss-2280	380	8	the	the	DET
ajrhss-2280	380	9	relationship	relationship	NOUN
ajrhss-2280	380	10	between	between	ADP
ajrhss-2280	380	11	financial	financial	ADJ
ajrhss-2280	380	12	performance	performance	NOUN
ajrhss-2280	380	13	and	and	CCONJ
ajrhss-2280	380	14	company	company	NOUN
ajrhss-2280	380	15	value	value	NOUN
ajrhss-2280	380	16	.	.	PUNCT
ajrhss-2280	381	1	the	the	DET
ajrhss-2280	381	2	journal	journal	NOUN
ajrhss-2280	381	3	of	of	ADP
ajrhss-2280	381	4	asian	asian	ADJ
ajrhss-2280	381	5	finance	finance	NOUN
ajrhss-2280	381	6	,	,	PUNCT
ajrhss-2280	381	7	economics	economic	NOUN
ajrhss-2280	381	8	and	and	CCONJ
ajrhss-2280	381	9	business	business	NOUN
ajrhss-2280	381	10	,	,	PUNCT
ajrhss-2280	381	11	8(3	8(3	NUM
ajrhss-2280	381	12	)	)	PUNCT
ajrhss-2280	381	13	.	.	PUNCT
ajrhss-2280	382	1	http://www.proquest.umi.com/	http://www.proquest.umi.com/	PROPN
ajrhss-2280	382	2	american	american	ADJ
ajrhss-2280	382	3	journal	journal	NOUN
ajrhss-2280	382	4	of	of	ADP
ajrhss-2280	382	5	research	research	NOUN
ajrhss-2280	382	6	in	in	ADP
ajrhss-2280	382	7	humanities	humanity	NOUN
ajrhss-2280	382	8	and	and	CCONJ
ajrhss-2280	382	9	social	social	ADJ
ajrhss-2280	382	10	sciences	science	NOUN
ajrhss-2280	382	11	volume	volume	NOUN
ajrhss-2280	382	12	26	26	NUM
ajrhss-2280	382	13	july	july	PROPN
ajrhss-2280	382	14	2024	2024	NUM
ajrhss-2280	382	15	p	p	NOUN
ajrhss-2280	382	16	a	a	DET
ajrhss-2280	382	17	g	g	NOUN
ajrhss-2280	382	18	e	e	NOUN
ajrhss-2280	382	19	|	|	NOUN
ajrhss-2280	382	20	80	80	NUM
ajrhss-2280	382	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2280	382	22	18sherine	18sherine	NUM
ajrhss-2280	382	23	,	,	PUNCT
ajrhss-2280	382	24	c.	c.	PROPN
ajrhss-2280	382	25	,	,	PUNCT
ajrhss-2280	382	26	wiyanto	wiyanto	NOUN
ajrhss-2280	382	27	,	,	PUNCT
ajrhss-2280	382	28	h.	h.	PROPN
ajrhss-2280	382	29	,	,	PUNCT
ajrhss-2280	382	30	&	&	CCONJ
ajrhss-2280	382	31	budiono	budiono	PROPN
ajrhss-2280	382	32	,	,	PUNCT
ajrhss-2280	382	33	h.	h.	PROPN
ajrhss-2280	382	34	(	(	PUNCT
ajrhss-2280	382	35	2022	2022	NUM
ajrhss-2280	382	36	,	,	PUNCT
ajrhss-2280	382	37	may	may	PROPN
ajrhss-2280	382	38	)	)	PUNCT
ajrhss-2280	382	39	.	.	PUNCT
ajrhss-2280	383	1	the	the	DET
ajrhss-2280	383	2	effect	effect	NOUN
ajrhss-2280	383	3	of	of	ADP
ajrhss-2280	383	4	investment	investment	NOUN
ajrhss-2280	383	5	decision	decision	NOUN
ajrhss-2280	383	6	,	,	PUNCT
ajrhss-2280	383	7	funding	funding	NOUN
ajrhss-2280	383	8	decision	decision	NOUN
ajrhss-2280	383	9	,	,	PUNCT
ajrhss-2280	383	10	and	and	CCONJ
ajrhss-2280	383	11	profitability	profitability	NOUN
ajrhss-2280	383	12	on	on	ADP
ajrhss-2280	383	13	the	the	DET
ajrhss-2280	383	14	firm	firm	ADJ
ajrhss-2280	383	15	value	value	NOUN
ajrhss-2280	383	16	of	of	ADP
ajrhss-2280	383	17	consumer	consumer	NOUN
ajrhss-2280	383	18	goods	good	NOUN
ajrhss-2280	383	19	industry	industry	NOUN
ajrhss-2280	383	20	registered	register	VERB
ajrhss-2280	383	21	in	in	ADP
ajrhss-2280	383	22	indonesia	indonesia	PROPN
ajrhss-2280	383	23	stock	stock	PROPN
ajrhss-2280	383	24	exchange	exchange	PROPN
ajrhss-2280	383	25	during	during	ADP
ajrhss-2280	383	26	2017	2017	NUM
ajrhss-2280	383	27	-	-	SYM
ajrhss-2280	383	28	2020	2020	NUM
ajrhss-2280	383	29	.	.	PUNCT
ajrhss-2280	384	1	in	in	ADP
ajrhss-2280	384	2	tenth	tenth	ADJ
ajrhss-2280	384	3	international	international	ADJ
ajrhss-2280	384	4	conference	conference	NOUN
ajrhss-2280	384	5	on	on	ADP
ajrhss-2280	384	6	entrepreneurship	entrepreneurship	NOUN
ajrhss-2280	384	7	and	and	CCONJ
ajrhss-2280	384	8	business	business	NOUN
ajrhss-2280	384	9	management	management	NOUN
ajrhss-2280	384	10	2021	2021	NUM
ajrhss-2280	384	11	(	(	PUNCT
ajrhss-2280	384	12	icebm	icebm	NOUN
ajrhss-2280	384	13	2021	2021	NUM
ajrhss-2280	384	14	)	)	PUNCT
ajrhss-2280	384	15	atlantis	atlantis	PROPN
ajrhss-2280	384	16	press	press	NOUN
ajrhss-2280	384	17	.	.	PUNCT
ajrhss-2280	385	1	19tulcanaza	19tulcanaza	PROPN
ajrhss-2280	385	2	-	-	PUNCT
ajrhss-2280	385	3	prieto	prieto	NOUN
ajrhss-2280	385	4	,	,	PUNCT
ajrhss-2280	385	5	a.	a.	PROPN
ajrhss-2280	385	6	b.	b.	PROPN
ajrhss-2280	385	7	,	,	PUNCT
ajrhss-2280	385	8	&	&	CCONJ
ajrhss-2280	385	9	lee	lee	PROPN
ajrhss-2280	385	10	,	,	PUNCT
ajrhss-2280	385	11	y.	y.	PROPN
ajrhss-2280	385	12	(	(	PUNCT
ajrhss-2280	385	13	2022	2022	NUM
ajrhss-2280	385	14	)	)	PUNCT
ajrhss-2280	385	15	.	.	PUNCT
ajrhss-2280	386	1	real	real	ADJ
ajrhss-2280	386	2	earnings	earning	NOUN
ajrhss-2280	386	3	management	management	NOUN
ajrhss-2280	386	4	,	,	PUNCT
ajrhss-2280	386	5	firm	firm	ADJ
ajrhss-2280	386	6	value	value	NOUN
ajrhss-2280	386	7	,	,	PUNCT
ajrhss-2280	386	8	and	and	CCONJ
ajrhss-2280	386	9	corporate	corporate	ADJ
ajrhss-2280	386	10	governance	governance	NOUN
ajrhss-2280	386	11	:	:	PUNCT
ajrhss-2280	386	12	evidence	evidence	NOUN
ajrhss-2280	386	13	from	from	ADP
ajrhss-2280	386	14	the	the	DET
ajrhss-2280	386	15	korean	korean	ADJ
ajrhss-2280	386	16	market	market	NOUN
ajrhss-2280	386	17	.	.	PUNCT
ajrhss-2280	387	1	international	international	ADJ
ajrhss-2280	387	2	journal	journal	PROPN
ajrhss-2280	387	3	of	of	ADP
ajrhss-2280	387	4	financial	financial	ADJ
ajrhss-2280	387	5	studies	study	NOUN
ajrhss-2280	387	6	,	,	PUNCT
ajrhss-2280	387	7	10(1	10(1	NUM
ajrhss-2280	387	8	)	)	PUNCT
ajrhss-2280	387	9	,	,	PUNCT
ajrhss-2280	387	10	19	19	NUM
ajrhss-2280	387	11	.	.	PUNCT
ajrhss-2280	387	12	20qurrotulaini	20qurrotulaini	NUM
ajrhss-2280	387	13	,	,	PUNCT
ajrhss-2280	387	14	n.	n.	NOUN
ajrhss-2280	387	15	,	,	PUNCT
ajrhss-2280	387	16	&	&	CCONJ
ajrhss-2280	387	17	anwar	anwar	PROPN
ajrhss-2280	387	18	,	,	PUNCT
ajrhss-2280	387	19	s.	s.	PROPN
ajrhss-2280	387	20	(	(	PUNCT
ajrhss-2280	387	21	2021	2021	NUM
ajrhss-2280	387	22	)	)	PUNCT
ajrhss-2280	387	23	.	.	PUNCT
ajrhss-2280	388	1	pengaruh	pengaruh	NOUN
ajrhss-2280	388	2	intellectual	intellectual	ADJ
ajrhss-2280	388	3	capital	capital	NOUN
ajrhss-2280	388	4	,	,	PUNCT
ajrhss-2280	388	5	tax	tax	NOUN
ajrhss-2280	388	6	avoidance	avoidance	NOUN
ajrhss-2280	388	7	dan	dan	PROPN
ajrhss-2280	388	8	leverage	leverage	PROPN
ajrhss-2280	388	9	terhadap	terhadap	PROPN
ajrhss-2280	388	10	nilai	nilai	PROPN
ajrhss-2280	388	11	perusahaan	perusahaan	PROPN
ajrhss-2280	388	12	dengan	dengan	PROPN
ajrhss-2280	388	13	profitabilitas	profitabilitas	PROPN
ajrhss-2280	388	14	sebagai	sebagai	PROPN
ajrhss-2280	388	15	variabel	variabel	PROPN
ajrhss-2280	388	16	intervening	intervene	VERB
ajrhss-2280	388	17	.	.	PUNCT
ajrhss-2280	389	1	jurnal	jurnal	ADJ
ajrhss-2280	389	2	ilmiah	ilmiah	PROPN
ajrhss-2280	389	3	mahasiswa	mahasiswa	PROPN
ajrhss-2280	389	4	manajemen	manajeman	NOUN
ajrhss-2280	389	5	,	,	PUNCT
ajrhss-2280	389	6	bisnis	bisnis	PROPN
ajrhss-2280	389	7	dan	dan	PROPN
ajrhss-2280	389	8	akuntansi	akuntansi	PROPN
ajrhss-2280	389	9	(	(	PUNCT
ajrhss-2280	389	10	jimmba	jimmba	PROPN
ajrhss-2280	389	11	)	)	PUNCT
ajrhss-2280	389	12	,	,	PUNCT
ajrhss-2280	389	13	3(5	3(5	NUM
ajrhss-2280	389	14	)	)	PUNCT
ajrhss-2280	389	15	,	,	PUNCT
ajrhss-2280	389	16	866	866	NUM
ajrhss-2280	389	17	-	-	PUNCT
ajrhss-2280	389	18	887	887	NUM
ajrhss-2280	389	19	.	.	PUNCT