id	sid	tid	token	lemma	pos
american_scientific_journal-5481	1	1	158	158	NUM
american_scientific_journal-5481	1	2	american	american	ADJ
american_scientific_journal-5481	1	3	scientific	scientific	ADJ
american_scientific_journal-5481	1	4	research	research	NOUN
american_scientific_journal-5481	1	5	journal	journal	NOUN
american_scientific_journal-5481	1	6	for	for	ADP
american_scientific_journal-5481	1	7	engineering	engineering	NOUN
american_scientific_journal-5481	1	8	,	,	PUNCT
american_scientific_journal-5481	1	9	technology	technology	NOUN
american_scientific_journal-5481	1	10	,	,	PUNCT
american_scientific_journal-5481	1	11	and	and	CCONJ
american_scientific_journal-5481	1	12	sciences	science	NOUN
american_scientific_journal-5481	1	13	(	(	PUNCT
american_scientific_journal-5481	1	14	asrjets	asrjet	NOUN
american_scientific_journal-5481	1	15	)	)	PUNCT
american_scientific_journal-5481	1	16	issn	issn	PROPN
american_scientific_journal-5481	1	17	(	(	PUNCT
american_scientific_journal-5481	1	18	print	print	NOUN
american_scientific_journal-5481	1	19	)	)	PUNCT
american_scientific_journal-5481	1	20	2313	2313	NUM
american_scientific_journal-5481	1	21	-	-	SYM
american_scientific_journal-5481	1	22	4410	4410	NUM
american_scientific_journal-5481	1	23	,	,	PUNCT
american_scientific_journal-5481	1	24	issn	issn	PROPN
american_scientific_journal-5481	1	25	(	(	PUNCT
american_scientific_journal-5481	1	26	online	online	ADJ
american_scientific_journal-5481	1	27	)	)	PUNCT
american_scientific_journal-5481	1	28	2313	2313	NUM
american_scientific_journal-5481	1	29	-	-	SYM
american_scientific_journal-5481	1	30	4402	4402	NUM
american_scientific_journal-5481	1	31	©	©	PROPN
american_scientific_journal-5481	1	32	global	global	ADJ
american_scientific_journal-5481	1	33	society	society	NOUN
american_scientific_journal-5481	1	34	of	of	ADP
american_scientific_journal-5481	1	35	scientific	scientific	ADJ
american_scientific_journal-5481	1	36	research	research	NOUN
american_scientific_journal-5481	1	37	and	and	CCONJ
american_scientific_journal-5481	1	38	researchers	researcher	NOUN
american_scientific_journal-5481	1	39	http://asrjetsjournal.org/	http://asrjetsjournal.org/	ADJ
american_scientific_journal-5481	1	40	effect	effect	NOUN
american_scientific_journal-5481	1	41	of	of	ADP
american_scientific_journal-5481	1	42	accounting	accounting	NOUN
american_scientific_journal-5481	1	43	manipulations	manipulation	NOUN
american_scientific_journal-5481	1	44	on	on	ADP
american_scientific_journal-5481	1	45	performance	performance	NOUN
american_scientific_journal-5481	1	46	of	of	ADP
american_scientific_journal-5481	1	47	selected	select	VERB
american_scientific_journal-5481	1	48	listed	list	VERB
american_scientific_journal-5481	1	49	firms	firm	NOUN
american_scientific_journal-5481	1	50	in	in	ADP
american_scientific_journal-5481	1	51	nigeria	nigeria	PROPN
american_scientific_journal-5481	1	52	festus	festus	PROPN
american_scientific_journal-5481	1	53	oladipupo	oladipupo	PROPN
american_scientific_journal-5481	1	54	olaoye	olaoye	PROPN
american_scientific_journal-5481	1	55	a	a	PRON
american_scientific_journal-5481	1	56	*	*	NOUN
american_scientific_journal-5481	1	57	,	,	PUNCT
american_scientific_journal-5481	1	58	adekunle	adekunle	VERB
american_scientific_journal-5481	1	59	adeniyi	adeniyi	ADV
american_scientific_journal-5481	1	60	b	b	PROPN
american_scientific_journal-5481	1	61	a	a	DET
american_scientific_journal-5481	1	62	,	,	PUNCT
american_scientific_journal-5481	1	63	b	b	PROPN
american_scientific_journal-5481	1	64	ekiti	ekiti	PROPN
american_scientific_journal-5481	1	65	state	state	PROPN
american_scientific_journal-5481	1	66	university	university	PROPN
american_scientific_journal-5481	1	67	,	,	PUNCT
american_scientific_journal-5481	1	68	ado	ado	NOUN
american_scientific_journal-5481	1	69	-	-	PUNCT
american_scientific_journal-5481	1	70	ekiti	ekiti	PROPN
american_scientific_journal-5481	1	71	,	,	PUNCT
american_scientific_journal-5481	1	72	nigeria	nigeria	PROPN
american_scientific_journal-5481	1	73	a	a	DET
american_scientific_journal-5481	1	74	email	email	NOUN
american_scientific_journal-5481	1	75	:	:	PUNCT
american_scientific_journal-5481	1	76	oladipupo.olaoye@eksu.edu.ng	oladipupo.olaoye@eksu.edu.ng	ADJ
american_scientific_journal-5481	1	77	b	b	NOUN
american_scientific_journal-5481	1	78	email	email	NOUN
american_scientific_journal-5481	1	79	:	:	PUNCT
american_scientific_journal-5481	1	80	doubleade27@yahoo.com	doubleade27@yahoo.com	NOUN
american_scientific_journal-5481	1	81	abstract	abstract	ADJ
american_scientific_journal-5481	1	82	this	this	DET
american_scientific_journal-5481	1	83	paper	paper	NOUN
american_scientific_journal-5481	1	84	examined	examine	VERB
american_scientific_journal-5481	1	85	the	the	DET
american_scientific_journal-5481	1	86	effect	effect	NOUN
american_scientific_journal-5481	1	87	of	of	ADP
american_scientific_journal-5481	1	88	accounting	accounting	NOUN
american_scientific_journal-5481	1	89	manipulations	manipulation	NOUN
american_scientific_journal-5481	1	90	on	on	ADP
american_scientific_journal-5481	1	91	performance	performance	NOUN
american_scientific_journal-5481	1	92	of	of	ADP
american_scientific_journal-5481	1	93	selected	select	VERB
american_scientific_journal-5481	1	94	listed	list	VERB
american_scientific_journal-5481	1	95	firms	firm	NOUN
american_scientific_journal-5481	1	96	in	in	ADP
american_scientific_journal-5481	1	97	nigeria	nigeria	PROPN
american_scientific_journal-5481	1	98	.	.	PUNCT
american_scientific_journal-5481	2	1	specifically	specifically	ADV
american_scientific_journal-5481	2	2	,	,	PUNCT
american_scientific_journal-5481	2	3	the	the	DET
american_scientific_journal-5481	2	4	study	study	NOUN
american_scientific_journal-5481	2	5	examined	examine	VERB
american_scientific_journal-5481	2	6	the	the	DET
american_scientific_journal-5481	2	7	causes	cause	NOUN
american_scientific_journal-5481	2	8	of	of	ADP
american_scientific_journal-5481	2	9	accounting	accounting	NOUN
american_scientific_journal-5481	2	10	manipulations	manipulation	NOUN
american_scientific_journal-5481	2	11	,	,	PUNCT
american_scientific_journal-5481	2	12	evaluated	evaluate	VERB
american_scientific_journal-5481	2	13	the	the	DET
american_scientific_journal-5481	2	14	influence	influence	NOUN
american_scientific_journal-5481	2	15	of	of	ADP
american_scientific_journal-5481	2	16	accounting	account	VERB
american_scientific_journal-5481	2	17	regulatory	regulatory	ADJ
american_scientific_journal-5481	2	18	bodies	body	NOUN
american_scientific_journal-5481	2	19	and	and	CCONJ
american_scientific_journal-5481	2	20	principles	principle	NOUN
american_scientific_journal-5481	2	21	on	on	ADP
american_scientific_journal-5481	2	22	accounting	accounting	NOUN
american_scientific_journal-5481	2	23	manipulations	manipulation	NOUN
american_scientific_journal-5481	2	24	and	and	CCONJ
american_scientific_journal-5481	2	25	investigates	investigate	VERB
american_scientific_journal-5481	2	26	if	if	SCONJ
american_scientific_journal-5481	2	27	there	there	PRON
american_scientific_journal-5481	2	28	is	be	VERB
american_scientific_journal-5481	2	29	a	a	DET
american_scientific_journal-5481	2	30	substantial	substantial	ADJ
american_scientific_journal-5481	2	31	impact	impact	NOUN
american_scientific_journal-5481	2	32	of	of	ADP
american_scientific_journal-5481	2	33	accounting	accounting	NOUN
american_scientific_journal-5481	2	34	manipulation	manipulation	NOUN
american_scientific_journal-5481	2	35	on	on	ADP
american_scientific_journal-5481	2	36	performance	performance	NOUN
american_scientific_journal-5481	2	37	of	of	ADP
american_scientific_journal-5481	2	38	corporate	corporate	ADJ
american_scientific_journal-5481	2	39	firms	firm	NOUN
american_scientific_journal-5481	2	40	in	in	ADP
american_scientific_journal-5481	2	41	nigeria	nigeria	PROPN
american_scientific_journal-5481	2	42	.	.	PUNCT
american_scientific_journal-5481	3	1	the	the	DET
american_scientific_journal-5481	3	2	study	study	NOUN
american_scientific_journal-5481	3	3	adopted	adopt	VERB
american_scientific_journal-5481	3	4	a	a	DET
american_scientific_journal-5481	3	5	descriptive	descriptive	ADJ
american_scientific_journal-5481	3	6	research	research	NOUN
american_scientific_journal-5481	3	7	design	design	NOUN
american_scientific_journal-5481	3	8	using	use	VERB
american_scientific_journal-5481	3	9	survey	survey	NOUN
american_scientific_journal-5481	3	10	for	for	ADP
american_scientific_journal-5481	3	11	collection	collection	NOUN
american_scientific_journal-5481	3	12	of	of	ADP
american_scientific_journal-5481	3	13	data	datum	NOUN
american_scientific_journal-5481	3	14	.	.	PUNCT
american_scientific_journal-5481	4	1	the	the	DET
american_scientific_journal-5481	4	2	target	target	NOUN
american_scientific_journal-5481	4	3	population	population	NOUN
american_scientific_journal-5481	4	4	comprised	comprise	VERB
american_scientific_journal-5481	4	5	21	21	NUM
american_scientific_journal-5481	4	6	listed	list	VERB
american_scientific_journal-5481	4	7	industrial	industrial	ADJ
american_scientific_journal-5481	4	8	firms	firm	NOUN
american_scientific_journal-5481	4	9	in	in	ADP
american_scientific_journal-5481	4	10	south	south	PROPN
american_scientific_journal-5481	4	11	west	west	PROPN
american_scientific_journal-5481	4	12	,	,	PUNCT
american_scientific_journal-5481	4	13	nigeria	nigeria	PROPN
american_scientific_journal-5481	4	14	and	and	CCONJ
american_scientific_journal-5481	4	15	collected	collect	VERB
american_scientific_journal-5481	4	16	primary	primary	ADJ
american_scientific_journal-5481	4	17	data	datum	NOUN
american_scientific_journal-5481	4	18	using	use	VERB
american_scientific_journal-5481	4	19	questionnaire	questionnaire	NOUN
american_scientific_journal-5481	4	20	from	from	ADP
american_scientific_journal-5481	4	21	150	150	NUM
american_scientific_journal-5481	4	22	respondents	respondent	NOUN
american_scientific_journal-5481	4	23	.	.	PUNCT
american_scientific_journal-5481	5	1	descriptive	descriptive	ADJ
american_scientific_journal-5481	5	2	statistical	statistical	ADJ
american_scientific_journal-5481	5	3	tool	tool	NOUN
american_scientific_journal-5481	5	4	of	of	ADP
american_scientific_journal-5481	5	5	mean	mean	VERB
american_scientific_journal-5481	5	6	,	,	PUNCT
american_scientific_journal-5481	5	7	standard	standard	ADJ
american_scientific_journal-5481	5	8	(	(	PUNCT
american_scientific_journal-5481	5	9	sd	sd	NOUN
american_scientific_journal-5481	5	10	)	)	PUNCT
american_scientific_journal-5481	5	11	and	and	CCONJ
american_scientific_journal-5481	5	12	inferential	inferential	ADJ
american_scientific_journal-5481	5	13	statistics	statistic	NOUN
american_scientific_journal-5481	5	14	of	of	ADP
american_scientific_journal-5481	5	15	ordinary	ordinary	ADJ
american_scientific_journal-5481	5	16	least	least	ADJ
american_scientific_journal-5481	5	17	square	square	NOUN
american_scientific_journal-5481	5	18	were	be	AUX
american_scientific_journal-5481	5	19	employed	employ	VERB
american_scientific_journal-5481	5	20	to	to	PART
american_scientific_journal-5481	5	21	analyse	analyse	VERB
american_scientific_journal-5481	5	22	data	datum	NOUN
american_scientific_journal-5481	5	23	gathered	gather	VERB
american_scientific_journal-5481	5	24	.	.	PUNCT
american_scientific_journal-5481	6	1	findings	finding	NOUN
american_scientific_journal-5481	6	2	from	from	ADP
american_scientific_journal-5481	6	3	the	the	DET
american_scientific_journal-5481	6	4	study	study	NOUN
american_scientific_journal-5481	6	5	revealed	reveal	VERB
american_scientific_journal-5481	6	6	that	that	SCONJ
american_scientific_journal-5481	6	7	there	there	PRON
american_scientific_journal-5481	6	8	were	be	VERB
american_scientific_journal-5481	6	9	causes	cause	NOUN
american_scientific_journal-5481	6	10	of	of	ADP
american_scientific_journal-5481	6	11	accounting	accounting	NOUN
american_scientific_journal-5481	6	12	manipulations	manipulation	NOUN
american_scientific_journal-5481	6	13	in	in	ADP
american_scientific_journal-5481	6	14	corporate	corporate	ADJ
american_scientific_journal-5481	6	15	firms	firm	NOUN
american_scientific_journal-5481	6	16	;	;	PUNCT
american_scientific_journal-5481	6	17	accounting	accounting	NOUN
american_scientific_journal-5481	6	18	regulations	regulation	NOUN
american_scientific_journal-5481	6	19	and	and	CCONJ
american_scientific_journal-5481	6	20	principles	principle	NOUN
american_scientific_journal-5481	6	21	have	have	VERB
american_scientific_journal-5481	6	22	a	a	DET
american_scientific_journal-5481	6	23	great	great	ADJ
american_scientific_journal-5481	6	24	influence	influence	NOUN
american_scientific_journal-5481	6	25	on	on	ADP
american_scientific_journal-5481	6	26	accounting	accounting	NOUN
american_scientific_journal-5481	6	27	manipulations	manipulation	NOUN
american_scientific_journal-5481	6	28	;	;	PUNCT
american_scientific_journal-5481	6	29	accounting	accounting	NOUN
american_scientific_journal-5481	6	30	manipulations	manipulation	NOUN
american_scientific_journal-5481	6	31	have	have	VERB
american_scientific_journal-5481	6	32	a	a	DET
american_scientific_journal-5481	6	33	substantial	substantial	ADJ
american_scientific_journal-5481	6	34	impact	impact	NOUN
american_scientific_journal-5481	6	35	on	on	ADP
american_scientific_journal-5481	6	36	performance	performance	NOUN
american_scientific_journal-5481	6	37	of	of	ADP
american_scientific_journal-5481	6	38	firms	firm	NOUN
american_scientific_journal-5481	6	39	.	.	PUNCT
american_scientific_journal-5481	7	1	based	base	VERB
american_scientific_journal-5481	7	2	on	on	ADP
american_scientific_journal-5481	7	3	the	the	DET
american_scientific_journal-5481	7	4	results	result	NOUN
american_scientific_journal-5481	7	5	of	of	ADP
american_scientific_journal-5481	7	6	the	the	DET
american_scientific_journal-5481	7	7	study	study	NOUN
american_scientific_journal-5481	7	8	,	,	PUNCT
american_scientific_journal-5481	7	9	it	it	PRON
american_scientific_journal-5481	7	10	was	be	AUX
american_scientific_journal-5481	7	11	concluded	conclude	VERB
american_scientific_journal-5481	7	12	that	that	SCONJ
american_scientific_journal-5481	7	13	accounting	accounting	NOUN
american_scientific_journal-5481	7	14	manipulations	manipulation	NOUN
american_scientific_journal-5481	7	15	negatively	negatively	ADV
american_scientific_journal-5481	7	16	influence	influence	VERB
american_scientific_journal-5481	7	17	performance	performance	NOUN
american_scientific_journal-5481	7	18	of	of	ADP
american_scientific_journal-5481	7	19	corporate	corporate	ADJ
american_scientific_journal-5481	7	20	firms	firm	NOUN
american_scientific_journal-5481	7	21	sampled	sample	VERB
american_scientific_journal-5481	7	22	.	.	PUNCT
american_scientific_journal-5481	8	1	that	that	SCONJ
american_scientific_journal-5481	8	2	the	the	DET
american_scientific_journal-5481	8	3	use	use	NOUN
american_scientific_journal-5481	8	4	of	of	ADP
american_scientific_journal-5481	8	5	accounting	accounting	NOUN
american_scientific_journal-5481	8	6	manipulations	manipulation	NOUN
american_scientific_journal-5481	8	7	to	to	PART
american_scientific_journal-5481	8	8	patch	patch	VERB
american_scientific_journal-5481	8	9	up	up	ADP
american_scientific_journal-5481	8	10	(	(	PUNCT
american_scientific_journal-5481	8	11	as	as	ADP
american_scientific_journal-5481	8	12	a	a	DET
american_scientific_journal-5481	8	13	cover	cover	NOUN
american_scientific_journal-5481	8	14	up	up	ADP
american_scientific_journal-5481	8	15	in	in	ADP
american_scientific_journal-5481	8	16	the	the	DET
american_scientific_journal-5481	8	17	)	)	PUNCT
american_scientific_journal-5481	8	18	books	book	NOUN
american_scientific_journal-5481	8	19	of	of	ADP
american_scientific_journal-5481	8	20	accounts	account	NOUN
american_scientific_journal-5481	8	21	should	should	AUX
american_scientific_journal-5481	8	22	be	be	AUX
american_scientific_journal-5481	8	23	discouraged	discourage	VERB
american_scientific_journal-5481	8	24	.	.	PUNCT
american_scientific_journal-5481	9	1	it	it	PRON
american_scientific_journal-5481	9	2	was	be	AUX
american_scientific_journal-5481	9	3	recommended	recommend	VERB
american_scientific_journal-5481	9	4	that	that	SCONJ
american_scientific_journal-5481	9	5	regulatory	regulatory	ADJ
american_scientific_journal-5481	9	6	bodies	body	NOUN
american_scientific_journal-5481	9	7	should	should	AUX
american_scientific_journal-5481	9	8	put	put	VERB
american_scientific_journal-5481	9	9	in	in	ADP
american_scientific_journal-5481	9	10	place	place	NOUN
american_scientific_journal-5481	9	11	effective	effective	ADJ
american_scientific_journal-5481	9	12	policies	policy	NOUN
american_scientific_journal-5481	9	13	and	and	CCONJ
american_scientific_journal-5481	9	14	stringent	stringent	ADJ
american_scientific_journal-5481	9	15	penalty	penalty	NOUN
american_scientific_journal-5481	9	16	for	for	SCONJ
american_scientific_journal-5481	9	17	violators	violator	NOUN
american_scientific_journal-5481	9	18	to	to	PART
american_scientific_journal-5481	9	19	reduce	reduce	VERB
american_scientific_journal-5481	9	20	the	the	DET
american_scientific_journal-5481	9	21	incidence	incidence	NOUN
american_scientific_journal-5481	9	22	of	of	ADP
american_scientific_journal-5481	9	23	accounting	accounting	NOUN
american_scientific_journal-5481	9	24	manipulations	manipulation	NOUN
american_scientific_journal-5481	9	25	in	in	ADP
american_scientific_journal-5481	9	26	nigerian	nigerian	ADJ
american_scientific_journal-5481	9	27	firms	firm	NOUN
american_scientific_journal-5481	9	28	.	.	PUNCT
american_scientific_journal-5481	10	1	keywords	keyword	NOUN
american_scientific_journal-5481	10	2	:	:	PUNCT
american_scientific_journal-5481	10	3	accounting	account	VERB
american_scientific_journal-5481	10	4	manipulation	manipulation	NOUN
american_scientific_journal-5481	10	5	;	;	PUNCT
american_scientific_journal-5481	10	6	creative	creative	ADJ
american_scientific_journal-5481	10	7	accounting	accounting	NOUN
american_scientific_journal-5481	10	8	;	;	PUNCT
american_scientific_journal-5481	10	9	firms	firm	NOUN
american_scientific_journal-5481	10	10	’	’	PART
american_scientific_journal-5481	10	11	performance	performance	NOUN
american_scientific_journal-5481	10	12	;	;	PUNCT
american_scientific_journal-5481	10	13	accounting	account	VERB
american_scientific_journal-5481	10	14	regulatory	regulatory	ADJ
american_scientific_journal-5481	10	15	bodies	body	NOUN
american_scientific_journal-5481	10	16	;	;	PUNCT
american_scientific_journal-5481	10	17	firms	firm	NOUN
american_scientific_journal-5481	10	18	value	value	VERB
american_scientific_journal-5481	10	19	.	.	PUNCT
american_scientific_journal-5481	11	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-5481	12	1	*	*	PUNCT
american_scientific_journal-5481	12	2	corresponding	correspond	VERB
american_scientific_journal-5481	12	3	author	author	NOUN
american_scientific_journal-5481	12	4	american	american	PROPN
american_scientific_journal-5481	12	5	scientific	scientific	PROPN
american_scientific_journal-5481	12	6	research	research	PROPN
american_scientific_journal-5481	12	7	journal	journal	NOUN
american_scientific_journal-5481	12	8	for	for	ADP
american_scientific_journal-5481	12	9	engineering	engineering	NOUN
american_scientific_journal-5481	12	10	,	,	PUNCT
american_scientific_journal-5481	12	11	technology	technology	NOUN
american_scientific_journal-5481	12	12	,	,	PUNCT
american_scientific_journal-5481	12	13	and	and	CCONJ
american_scientific_journal-5481	12	14	sciences	science	NOUN
american_scientific_journal-5481	12	15	(	(	PUNCT
american_scientific_journal-5481	12	16	asrjets	asrjet	NOUN
american_scientific_journal-5481	12	17	)	)	PUNCT
american_scientific_journal-5481	12	18	(	(	PUNCT
american_scientific_journal-5481	12	19	2020	2020	NUM
american_scientific_journal-5481	12	20	)	)	PUNCT
american_scientific_journal-5481	12	21	volume	volume	NOUN
american_scientific_journal-5481	12	22	63	63	NUM
american_scientific_journal-5481	12	23	,	,	PUNCT
american_scientific_journal-5481	12	24	no	no	DET
american_scientific_journal-5481	12	25	1	1	NUM
american_scientific_journal-5481	12	26	,	,	PUNCT
american_scientific_journal-5481	12	27	pp	pp	ADV
american_scientific_journal-5481	12	28	158	158	NUM
american_scientific_journal-5481	12	29	-	-	SYM
american_scientific_journal-5481	12	30	170	170	NUM
american_scientific_journal-5481	12	31	159	159	NUM
american_scientific_journal-5481	12	32	1	1	NUM
american_scientific_journal-5481	12	33	.	.	PUNCT
american_scientific_journal-5481	12	34	introduction	introduction	NOUN
american_scientific_journal-5481	12	35	in	in	ADP
american_scientific_journal-5481	12	36	recent	recent	ADJ
american_scientific_journal-5481	12	37	decades	decade	NOUN
american_scientific_journal-5481	12	38	,	,	PUNCT
american_scientific_journal-5481	12	39	firms	firm	NOUN
american_scientific_journal-5481	12	40	’	'	PUNCT
american_scientific_journal-5481	12	41	failure	failure	NOUN
american_scientific_journal-5481	12	42	which	which	PRON
american_scientific_journal-5481	12	43	emanates	emanate	VERB
american_scientific_journal-5481	12	44	from	from	ADP
american_scientific_journal-5481	12	45	falsification	falsification	NOUN
american_scientific_journal-5481	12	46	of	of	ADP
american_scientific_journal-5481	12	47	accounting	accounting	NOUN
american_scientific_journal-5481	12	48	information	information	NOUN
american_scientific_journal-5481	12	49	of	of	ADP
american_scientific_journal-5481	12	50	financial	financial	ADJ
american_scientific_journal-5481	12	51	figures	figure	NOUN
american_scientific_journal-5481	12	52	has	have	AUX
american_scientific_journal-5481	12	53	stimulated	stimulate	VERB
american_scientific_journal-5481	12	54	research	research	NOUN
american_scientific_journal-5481	12	55	attention	attention	NOUN
american_scientific_journal-5481	12	56	across	across	ADP
american_scientific_journal-5481	12	57	the	the	DET
american_scientific_journal-5481	12	58	business	business	NOUN
american_scientific_journal-5481	12	59	world	world	NOUN
american_scientific_journal-5481	12	60	.	.	PUNCT
american_scientific_journal-5481	13	1	the	the	DET
american_scientific_journal-5481	13	2	involvement	involvement	NOUN
american_scientific_journal-5481	13	3	of	of	ADP
american_scientific_journal-5481	13	4	notable	notable	ADJ
american_scientific_journal-5481	13	5	foreign	foreign	ADJ
american_scientific_journal-5481	13	6	and	and	CCONJ
american_scientific_journal-5481	13	7	local	local	ADJ
american_scientific_journal-5481	13	8	firms	firm	NOUN
american_scientific_journal-5481	13	9	has	have	AUX
american_scientific_journal-5481	13	10	brought	bring	VERB
american_scientific_journal-5481	13	11	accounting	accounting	NOUN
american_scientific_journal-5481	13	12	manipulation	manipulation	NOUN
american_scientific_journal-5481	13	13	(	(	PUNCT
american_scientific_journal-5481	13	14	am	be	AUX
american_scientific_journal-5481	13	15	)	)	PUNCT
american_scientific_journal-5481	13	16	to	to	ADP
american_scientific_journal-5481	13	17	the	the	DET
american_scientific_journal-5481	13	18	façade	façade	NOUN
american_scientific_journal-5481	13	19	of	of	ADP
american_scientific_journal-5481	13	20	research	research	NOUN
american_scientific_journal-5481	13	21	,	,	PUNCT
american_scientific_journal-5481	13	22	though	though	SCONJ
american_scientific_journal-5481	13	23	the	the	DET
american_scientific_journal-5481	13	24	occurrence	occurrence	NOUN
american_scientific_journal-5481	13	25	is	be	AUX
american_scientific_journal-5481	13	26	not	not	PART
american_scientific_journal-5481	13	27	new	new	ADJ
american_scientific_journal-5481	13	28	scandal	scandal	NOUN
american_scientific_journal-5481	13	29	[	[	X
american_scientific_journal-5481	13	30	1	1	NUM
american_scientific_journal-5481	13	31	]	]	PUNCT
american_scientific_journal-5481	13	32	.	.	PUNCT
american_scientific_journal-5481	14	1	accounting	accounting	NOUN
american_scientific_journal-5481	14	2	manipulations	manipulation	NOUN
american_scientific_journal-5481	14	3	is	be	AUX
american_scientific_journal-5481	14	4	now	now	ADV
american_scientific_journal-5481	14	5	a	a	DET
american_scientific_journal-5481	14	6	subject	subject	NOUN
american_scientific_journal-5481	14	7	of	of	ADP
american_scientific_journal-5481	14	8	focus	focus	NOUN
american_scientific_journal-5481	14	9	and	and	CCONJ
american_scientific_journal-5481	14	10	common	common	ADJ
american_scientific_journal-5481	14	11	phenomenon	phenomenon	NOUN
american_scientific_journal-5481	14	12	in	in	ADP
american_scientific_journal-5481	14	13	the	the	DET
american_scientific_journal-5481	14	14	corporate	corporate	ADJ
american_scientific_journal-5481	14	15	world	world	NOUN
american_scientific_journal-5481	14	16	,	,	PUNCT
american_scientific_journal-5481	14	17	causing	cause	VERB
american_scientific_journal-5481	14	18	earnings	earning	NOUN
american_scientific_journal-5481	14	19	misstatements	misstatement	NOUN
american_scientific_journal-5481	14	20	,	,	PUNCT
american_scientific_journal-5481	14	21	and	and	CCONJ
american_scientific_journal-5481	14	22	are	be	AUX
american_scientific_journal-5481	14	23	having	have	VERB
american_scientific_journal-5481	14	24	colossal	colossal	ADJ
american_scientific_journal-5481	14	25	consequences	consequence	NOUN
american_scientific_journal-5481	14	26	on	on	ADP
american_scientific_journal-5481	14	27	companies	company	NOUN
american_scientific_journal-5481	14	28	’	'	PUNCT
american_scientific_journal-5481	14	29	books	book	NOUN
american_scientific_journal-5481	14	30	,	,	PUNCT
american_scientific_journal-5481	14	31	the	the	DET
american_scientific_journal-5481	14	32	financial	financial	ADJ
american_scientific_journal-5481	14	33	markets	market	NOUN
american_scientific_journal-5481	14	34	,	,	PUNCT
american_scientific_journal-5481	14	35	and	and	CCONJ
american_scientific_journal-5481	14	36	most	most	ADV
american_scientific_journal-5481	14	37	unfavorably	unfavorably	ADV
american_scientific_journal-5481	14	38	on	on	ADP
american_scientific_journal-5481	14	39	the	the	DET
american_scientific_journal-5481	14	40	total	total	ADJ
american_scientific_journal-5481	14	41	economy	economy	NOUN
american_scientific_journal-5481	14	42	[	[	X
american_scientific_journal-5481	14	43	2	2	NUM
american_scientific_journal-5481	14	44	]	]	PUNCT
american_scientific_journal-5481	14	45	.	.	PUNCT
american_scientific_journal-5481	15	1	the	the	DET
american_scientific_journal-5481	15	2	issue	issue	NOUN
american_scientific_journal-5481	15	3	of	of	ADP
american_scientific_journal-5481	15	4	figures	figure	NOUN
american_scientific_journal-5481	15	5	misstatement	misstatement	NOUN
american_scientific_journal-5481	15	6	commonly	commonly	ADV
american_scientific_journal-5481	15	7	called	call	VERB
american_scientific_journal-5481	15	8	accounting	accounting	NOUN
american_scientific_journal-5481	15	9	manipulations	manipulation	NOUN
american_scientific_journal-5481	15	10	has	have	AUX
american_scientific_journal-5481	15	11	drawn	draw	VERB
american_scientific_journal-5481	15	12	the	the	DET
american_scientific_journal-5481	15	13	attention	attention	NOUN
american_scientific_journal-5481	15	14	of	of	ADP
american_scientific_journal-5481	15	15	stakeholders	stakeholder	NOUN
american_scientific_journal-5481	15	16	and	and	CCONJ
american_scientific_journal-5481	15	17	researchers	researcher	NOUN
american_scientific_journal-5481	15	18	to	to	ADP
american_scientific_journal-5481	15	19	the	the	DET
american_scientific_journal-5481	15	20	sequences	sequence	NOUN
american_scientific_journal-5481	15	21	of	of	ADP
american_scientific_journal-5481	15	22	corporate	corporate	ADJ
american_scientific_journal-5481	15	23	failures	failure	NOUN
american_scientific_journal-5481	15	24	[	[	X
american_scientific_journal-5481	15	25	3	3	NUM
american_scientific_journal-5481	15	26	;	;	PUNCT
american_scientific_journal-5481	15	27	4	4	NUM
american_scientific_journal-5481	15	28	]	]	PUNCT
american_scientific_journal-5481	15	29	.	.	PUNCT
american_scientific_journal-5481	16	1	it	it	PRON
american_scientific_journal-5481	16	2	has	have	AUX
american_scientific_journal-5481	16	3	considerably	considerably	ADV
american_scientific_journal-5481	16	4	attracted	attract	VERB
american_scientific_journal-5481	16	5	much	much	ADJ
american_scientific_journal-5481	16	6	responsiveness	responsiveness	NOUN
american_scientific_journal-5481	16	7	from	from	ADP
american_scientific_journal-5481	16	8	stockholders	stockholder	NOUN
american_scientific_journal-5481	16	9	,	,	PUNCT
american_scientific_journal-5481	16	10	experts	expert	NOUN
american_scientific_journal-5481	16	11	and	and	CCONJ
american_scientific_journal-5481	16	12	regulators	regulator	NOUN
american_scientific_journal-5481	16	13	.	.	PUNCT
american_scientific_journal-5481	17	1	according	accord	VERB
american_scientific_journal-5481	17	2	to	to	ADP
american_scientific_journal-5481	17	3	[	[	X
american_scientific_journal-5481	17	4	5	5	NUM
american_scientific_journal-5481	17	5	]	]	PUNCT
american_scientific_journal-5481	17	6	,	,	PUNCT
american_scientific_journal-5481	17	7	accounting	accounting	NOUN
american_scientific_journal-5481	17	8	manipulations	manipulation	NOUN
american_scientific_journal-5481	17	9	could	could	AUX
american_scientific_journal-5481	17	10	be	be	AUX
american_scientific_journal-5481	17	11	earnings	earning	NOUN
american_scientific_journal-5481	17	12	management	management	NOUN
american_scientific_journal-5481	17	13	including	include	VERB
american_scientific_journal-5481	17	14	income	income	NOUN
american_scientific_journal-5481	17	15	smoothing	smoothing	NOUN
american_scientific_journal-5481	17	16	and	and	CCONJ
american_scientific_journal-5481	17	17	big	big	ADJ
american_scientific_journal-5481	17	18	bath	bath	NOUN
american_scientific_journal-5481	17	19	accounting	accounting	NOUN
american_scientific_journal-5481	17	20	,	,	PUNCT
american_scientific_journal-5481	17	21	aggressive	aggressive	ADJ
american_scientific_journal-5481	17	22	accounting	accounting	NOUN
american_scientific_journal-5481	17	23	and	and	CCONJ
american_scientific_journal-5481	17	24	creative	creative	ADJ
american_scientific_journal-5481	17	25	accounting	accounting	NOUN
american_scientific_journal-5481	17	26	.	.	PUNCT
american_scientific_journal-5481	18	1	all	all	DET
american_scientific_journal-5481	18	2	these	these	PRON
american_scientific_journal-5481	18	3	are	be	AUX
american_scientific_journal-5481	18	4	done	do	VERB
american_scientific_journal-5481	18	5	through	through	ADP
american_scientific_journal-5481	18	6	falsification	falsification	NOUN
american_scientific_journal-5481	18	7	of	of	ADP
american_scientific_journal-5481	18	8	financial	financial	ADJ
american_scientific_journal-5481	18	9	reporting	reporting	NOUN
american_scientific_journal-5481	18	10	figures	figure	NOUN
american_scientific_journal-5481	18	11	,	,	PUNCT
american_scientific_journal-5481	18	12	which	which	PRON
american_scientific_journal-5481	18	13	is	be	AUX
american_scientific_journal-5481	18	14	referred	refer	VERB
american_scientific_journal-5481	18	15	to	to	ADP
american_scientific_journal-5481	18	16	as	as	ADP
american_scientific_journal-5481	18	17	fraudulent	fraudulent	ADJ
american_scientific_journal-5481	18	18	financial	financial	ADJ
american_scientific_journal-5481	18	19	reporting	reporting	NOUN
american_scientific_journal-5481	18	20	and	and	CCONJ
american_scientific_journal-5481	18	21	also	also	ADV
american_scientific_journal-5481	18	22	known	know	VERB
american_scientific_journal-5481	18	23	as	as	ADP
american_scientific_journal-5481	18	24	“	"	PUNCT
american_scientific_journal-5481	18	25	cooking	cook	VERB
american_scientific_journal-5481	18	26	the	the	DET
american_scientific_journal-5481	18	27	books	book	NOUN
american_scientific_journal-5481	18	28	.	.	PUNCT
american_scientific_journal-5481	18	29	”	"	PUNCT
american_scientific_journal-5481	19	1	reference	reference	NOUN
american_scientific_journal-5481	19	2	[	[	X
american_scientific_journal-5481	19	3	6	6	NUM
american_scientific_journal-5481	19	4	]	]	PUNCT
american_scientific_journal-5481	19	5	defined	define	VERB
american_scientific_journal-5481	19	6	fraudulent	fraudulent	ADJ
american_scientific_journal-5481	19	7	financial	financial	ADJ
american_scientific_journal-5481	19	8	reporting	reporting	NOUN
american_scientific_journal-5481	19	9	as	as	ADP
american_scientific_journal-5481	19	10	the	the	DET
american_scientific_journal-5481	19	11	intentional	intentional	ADJ
american_scientific_journal-5481	19	12	or	or	CCONJ
american_scientific_journal-5481	19	13	reckless	reckless	ADJ
american_scientific_journal-5481	19	14	conduct	conduct	NOUN
american_scientific_journal-5481	19	15	,	,	PUNCT
american_scientific_journal-5481	19	16	whether	whether	SCONJ
american_scientific_journal-5481	19	17	by	by	ADP
american_scientific_journal-5481	19	18	act	act	NOUN
american_scientific_journal-5481	19	19	or	or	CCONJ
american_scientific_journal-5481	19	20	omission	omission	NOUN
american_scientific_journal-5481	19	21	,	,	PUNCT
american_scientific_journal-5481	19	22	that	that	PRON
american_scientific_journal-5481	19	23	results	result	VERB
american_scientific_journal-5481	19	24	in	in	ADP
american_scientific_journal-5481	19	25	materially	materially	ADV
american_scientific_journal-5481	19	26	misleading	mislead	VERB
american_scientific_journal-5481	19	27	financial	financial	ADJ
american_scientific_journal-5481	19	28	statements	statement	NOUN
american_scientific_journal-5481	19	29	.	.	PUNCT
american_scientific_journal-5481	20	1	it	it	PRON
american_scientific_journal-5481	20	2	is	be	AUX
american_scientific_journal-5481	20	3	also	also	ADV
american_scientific_journal-5481	20	4	involve	involve	VERB
american_scientific_journal-5481	20	5	the	the	DET
american_scientific_journal-5481	20	6	use	use	NOUN
american_scientific_journal-5481	20	7	of	of	ADP
american_scientific_journal-5481	20	8	discretionary	discretionary	ADJ
american_scientific_journal-5481	20	9	accounting	accounting	NOUN
american_scientific_journal-5481	20	10	methods	method	NOUN
american_scientific_journal-5481	20	11	to	to	PART
american_scientific_journal-5481	20	12	influence	influence	VERB
american_scientific_journal-5481	20	13	desired	desire	VERB
american_scientific_journal-5481	20	14	outcome	outcome	NOUN
american_scientific_journal-5481	20	15	.	.	PUNCT
american_scientific_journal-5481	21	1	there	there	PRON
american_scientific_journal-5481	21	2	are	be	VERB
american_scientific_journal-5481	21	3	several	several	ADJ
american_scientific_journal-5481	21	4	situations	situation	NOUN
american_scientific_journal-5481	21	5	where	where	SCONJ
american_scientific_journal-5481	21	6	users	user	NOUN
american_scientific_journal-5481	21	7	can	can	AUX
american_scientific_journal-5481	21	8	be	be	AUX
american_scientific_journal-5481	21	9	influenced	influence	VERB
american_scientific_journal-5481	21	10	by	by	ADP
american_scientific_journal-5481	21	11	one	one	NUM
american_scientific_journal-5481	21	12	way	way	NOUN
american_scientific_journal-5481	21	13	or	or	CCONJ
american_scientific_journal-5481	21	14	another	another	PRON
american_scientific_journal-5481	21	15	to	to	PART
american_scientific_journal-5481	21	16	present	present	VERB
american_scientific_journal-5481	21	17	distorted	distorted	ADJ
american_scientific_journal-5481	21	18	accounting	accounting	NOUN
american_scientific_journal-5481	21	19	images	image	NOUN
american_scientific_journal-5481	21	20	and	and	CCONJ
american_scientific_journal-5481	21	21	thus	thus	ADV
american_scientific_journal-5481	21	22	,	,	PUNCT
american_scientific_journal-5481	21	23	their	their	PRON
american_scientific_journal-5481	21	24	behavior	behavior	NOUN
american_scientific_journal-5481	21	25	can	can	AUX
american_scientific_journal-5481	21	26	be	be	AUX
american_scientific_journal-5481	21	27	“	"	PUNCT
american_scientific_journal-5481	21	28	manipulated	manipulate	VERB
american_scientific_journal-5481	21	29	”	"	PUNCT
american_scientific_journal-5481	22	1	[	[	X
american_scientific_journal-5481	22	2	7	7	NUM
american_scientific_journal-5481	22	3	]	]	PUNCT
american_scientific_journal-5481	22	4	.	.	PUNCT
american_scientific_journal-5481	23	1	the	the	DET
american_scientific_journal-5481	23	2	american	american	PROPN
american_scientific_journal-5481	23	3	institute	institute	PROPN
american_scientific_journal-5481	23	4	of	of	ADP
american_scientific_journal-5481	23	5	certified	certify	VERB
american_scientific_journal-5481	23	6	public	public	ADJ
american_scientific_journal-5481	23	7	accountants	accountant	NOUN
american_scientific_journal-5481	23	8	(	(	PUNCT
american_scientific_journal-5481	23	9	aicpa	aicpa	NOUN
american_scientific_journal-5481	23	10	)	)	PUNCT
american_scientific_journal-5481	23	11	states	state	VERB
american_scientific_journal-5481	23	12	that	that	SCONJ
american_scientific_journal-5481	23	13	accounting	accounting	NOUN
american_scientific_journal-5481	23	14	manipulation	manipulation	NOUN
american_scientific_journal-5481	23	15	involve	involve	VERB
american_scientific_journal-5481	23	16	manipulation	manipulation	NOUN
american_scientific_journal-5481	23	17	,	,	PUNCT
american_scientific_journal-5481	23	18	falsification	falsification	NOUN
american_scientific_journal-5481	23	19	or	or	CCONJ
american_scientific_journal-5481	23	20	alteration	alteration	NOUN
american_scientific_journal-5481	23	21	of	of	ADP
american_scientific_journal-5481	23	22	accounting	accounting	NOUN
american_scientific_journal-5481	23	23	records	record	NOUN
american_scientific_journal-5481	23	24	or	or	CCONJ
american_scientific_journal-5481	23	25	supporting	support	VERB
american_scientific_journal-5481	23	26	documents	document	NOUN
american_scientific_journal-5481	23	27	from	from	ADP
american_scientific_journal-5481	23	28	which	which	PRON
american_scientific_journal-5481	23	29	the	the	DET
american_scientific_journal-5481	23	30	financial	financial	ADJ
american_scientific_journal-5481	23	31	statements	statement	NOUN
american_scientific_journal-5481	23	32	are	be	AUX
american_scientific_journal-5481	23	33	prepared	prepare	VERB
american_scientific_journal-5481	23	34	;	;	PUNCT
american_scientific_journal-5481	23	35	misrepresentation	misrepresentation	NOUN
american_scientific_journal-5481	23	36	in	in	ADP
american_scientific_journal-5481	23	37	,	,	PUNCT
american_scientific_journal-5481	23	38	or	or	CCONJ
american_scientific_journal-5481	23	39	intentional	intentional	ADJ
american_scientific_journal-5481	23	40	omission	omission	NOUN
american_scientific_journal-5481	23	41	from	from	ADP
american_scientific_journal-5481	23	42	,	,	PUNCT
american_scientific_journal-5481	23	43	the	the	DET
american_scientific_journal-5481	23	44	financial	financial	ADJ
american_scientific_journal-5481	23	45	statements	statement	NOUN
american_scientific_journal-5481	23	46	of	of	ADP
american_scientific_journal-5481	23	47	events	event	NOUN
american_scientific_journal-5481	23	48	,	,	PUNCT
american_scientific_journal-5481	23	49	transactions	transaction	NOUN
american_scientific_journal-5481	23	50	,	,	PUNCT
american_scientific_journal-5481	23	51	or	or	CCONJ
american_scientific_journal-5481	23	52	other	other	ADJ
american_scientific_journal-5481	23	53	significant	significant	ADJ
american_scientific_journal-5481	23	54	information	information	NOUN
american_scientific_journal-5481	23	55	;	;	PUNCT
american_scientific_journal-5481	23	56	and	and	CCONJ
american_scientific_journal-5481	23	57	intentional	intentional	ADJ
american_scientific_journal-5481	23	58	abuse	abuse	NOUN
american_scientific_journal-5481	23	59	of	of	ADP
american_scientific_journal-5481	23	60	accounting	accounting	NOUN
american_scientific_journal-5481	23	61	principles	principle	NOUN
american_scientific_journal-5481	23	62	relating	relate	VERB
american_scientific_journal-5481	23	63	to	to	ADP
american_scientific_journal-5481	23	64	amounts	amount	NOUN
american_scientific_journal-5481	23	65	,	,	PUNCT
american_scientific_journal-5481	23	66	classification	classification	NOUN
american_scientific_journal-5481	23	67	,	,	PUNCT
american_scientific_journal-5481	23	68	manner	manner	NOUN
american_scientific_journal-5481	23	69	of	of	ADP
american_scientific_journal-5481	23	70	presentation	presentation	NOUN
american_scientific_journal-5481	23	71	,	,	PUNCT
american_scientific_journal-5481	23	72	or	or	CCONJ
american_scientific_journal-5481	23	73	disclosures	disclosure	NOUN
american_scientific_journal-5481	23	74	.	.	PUNCT
american_scientific_journal-5481	24	1	this	this	PRON
american_scientific_journal-5481	24	2	creates	create	VERB
american_scientific_journal-5481	24	3	a	a	DET
american_scientific_journal-5481	24	4	very	very	ADV
american_scientific_journal-5481	24	5	large	large	ADJ
american_scientific_journal-5481	24	6	asymmetry	asymmetry	NOUN
american_scientific_journal-5481	24	7	of	of	ADP
american_scientific_journal-5481	24	8	information	information	NOUN
american_scientific_journal-5481	24	9	for	for	ADP
american_scientific_journal-5481	24	10	readers	reader	NOUN
american_scientific_journal-5481	24	11	and	and	CCONJ
american_scientific_journal-5481	24	12	users	user	NOUN
american_scientific_journal-5481	24	13	of	of	ADP
american_scientific_journal-5481	24	14	financial	financial	ADJ
american_scientific_journal-5481	24	15	statement	statement	NOUN
american_scientific_journal-5481	24	16	(	(	PUNCT
american_scientific_journal-5481	24	17	fs	fs	PROPN
american_scientific_journal-5481	24	18	)	)	PUNCT
american_scientific_journal-5481	24	19	which	which	PRON
american_scientific_journal-5481	24	20	affect	affect	VERB
american_scientific_journal-5481	24	21	their	their	PRON
american_scientific_journal-5481	24	22	decision	decision	NOUN
american_scientific_journal-5481	24	23	making	make	VERB
american_scientific_journal-5481	24	24	[	[	X
american_scientific_journal-5481	24	25	8	8	NUM
american_scientific_journal-5481	24	26	]	]	PUNCT
american_scientific_journal-5481	24	27	.	.	PUNCT
american_scientific_journal-5481	25	1	this	this	DET
american_scientific_journal-5481	25	2	ugly	ugly	ADJ
american_scientific_journal-5481	25	3	trend	trend	NOUN
american_scientific_journal-5481	25	4	has	have	AUX
american_scientific_journal-5481	25	5	made	make	VERB
american_scientific_journal-5481	25	6	investors	investor	NOUN
american_scientific_journal-5481	25	7	and	and	CCONJ
american_scientific_journal-5481	25	8	regulators	regulator	NOUN
american_scientific_journal-5481	25	9	to	to	PART
american_scientific_journal-5481	25	10	lose	lose	VERB
american_scientific_journal-5481	25	11	confidence	confidence	NOUN
american_scientific_journal-5481	25	12	in	in	ADP
american_scientific_journal-5481	25	13	the	the	DET
american_scientific_journal-5481	25	14	credibility	credibility	NOUN
american_scientific_journal-5481	25	15	of	of	ADP
american_scientific_journal-5481	25	16	the	the	DET
american_scientific_journal-5481	25	17	corporate	corporate	ADJ
american_scientific_journal-5481	25	18	financial	financial	ADJ
american_scientific_journal-5481	25	19	reporting	reporting	NOUN
american_scientific_journal-5481	25	20	in	in	ADP
american_scientific_journal-5481	25	21	nigeria	nigeria	PROPN
american_scientific_journal-5481	26	1	[	[	X
american_scientific_journal-5481	26	2	9	9	NUM
american_scientific_journal-5481	26	3	]	]	PUNCT
american_scientific_journal-5481	26	4	.	.	PUNCT
american_scientific_journal-5481	27	1	the	the	DET
american_scientific_journal-5481	27	2	main	main	ADJ
american_scientific_journal-5481	27	3	objective	objective	NOUN
american_scientific_journal-5481	27	4	of	of	ADP
american_scientific_journal-5481	27	5	financial	financial	ADJ
american_scientific_journal-5481	27	6	reporting	reporting	NOUN
american_scientific_journal-5481	27	7	is	be	AUX
american_scientific_journal-5481	27	8	to	to	PART
american_scientific_journal-5481	27	9	send	send	VERB
american_scientific_journal-5481	27	10	information	information	NOUN
american_scientific_journal-5481	27	11	to	to	ADP
american_scientific_journal-5481	27	12	different	different	ADJ
american_scientific_journal-5481	27	13	stakeholders	stakeholder	NOUN
american_scientific_journal-5481	27	14	which	which	PRON
american_scientific_journal-5481	27	15	include	include	VERB
american_scientific_journal-5481	27	16	shareholders	shareholder	NOUN
american_scientific_journal-5481	27	17	,	,	PUNCT
american_scientific_journal-5481	27	18	creditors	creditor	NOUN
american_scientific_journal-5481	27	19	,	,	PUNCT
american_scientific_journal-5481	27	20	regulators	regulator	NOUN
american_scientific_journal-5481	27	21	,	,	PUNCT
american_scientific_journal-5481	27	22	employees	employee	NOUN
american_scientific_journal-5481	27	23	,	,	PUNCT
american_scientific_journal-5481	27	24	analysts	analyst	NOUN
american_scientific_journal-5481	27	25	and	and	CCONJ
american_scientific_journal-5481	27	26	several	several	ADJ
american_scientific_journal-5481	27	27	others	other	NOUN
american_scientific_journal-5481	27	28	but	but	CCONJ
american_scientific_journal-5481	27	29	this	this	PRON
american_scientific_journal-5481	27	30	has	have	AUX
american_scientific_journal-5481	27	31	been	be	AUX
american_scientific_journal-5481	27	32	perverted	pervert	VERB
american_scientific_journal-5481	27	33	by	by	ADP
american_scientific_journal-5481	27	34	ample	ample	ADJ
american_scientific_journal-5481	27	35	autonomy	autonomy	NOUN
american_scientific_journal-5481	27	36	given	give	VERB
american_scientific_journal-5481	27	37	managers	manager	NOUN
american_scientific_journal-5481	27	38	to	to	PART
american_scientific_journal-5481	27	39	select	select	VERB
american_scientific_journal-5481	27	40	accounting	accounting	NOUN
american_scientific_journal-5481	27	41	methods	method	NOUN
american_scientific_journal-5481	27	42	that	that	PRON
american_scientific_journal-5481	27	43	are	be	AUX
american_scientific_journal-5481	27	44	best	good	ADJ
american_scientific_journal-5481	27	45	suit	suit	VERB
american_scientific_journal-5481	27	46	their	their	PRON
american_scientific_journal-5481	27	47	corporations	corporation	NOUN
american_scientific_journal-5481	27	48	.	.	PUNCT
american_scientific_journal-5481	28	1	reference	reference	NOUN
american_scientific_journal-5481	28	2	[	[	X
american_scientific_journal-5481	28	3	10	10	NUM
american_scientific_journal-5481	28	4	]	]	PUNCT
american_scientific_journal-5481	28	5	asserted	assert	VERB
american_scientific_journal-5481	28	6	that	that	SCONJ
american_scientific_journal-5481	28	7	despite	despite	SCONJ
american_scientific_journal-5481	28	8	the	the	DET
american_scientific_journal-5481	28	9	roles	role	NOUN
american_scientific_journal-5481	28	10	of	of	ADP
american_scientific_journal-5481	28	11	accounting	accounting	NOUN
american_scientific_journal-5481	28	12	standards	standard	NOUN
american_scientific_journal-5481	28	13	,	,	PUNCT
american_scientific_journal-5481	28	14	principles	principle	NOUN
american_scientific_journal-5481	28	15	and	and	CCONJ
american_scientific_journal-5481	28	16	regulations	regulation	NOUN
american_scientific_journal-5481	28	17	,	,	PUNCT
american_scientific_journal-5481	28	18	so	so	ADV
american_scientific_journal-5481	28	19	many	many	ADJ
american_scientific_journal-5481	28	20	corporations	corporation	NOUN
american_scientific_journal-5481	28	21	that	that	PRON
american_scientific_journal-5481	28	22	had	have	AUX
american_scientific_journal-5481	28	23	reported	report	VERB
american_scientific_journal-5481	28	24	profits	profit	NOUN
american_scientific_journal-5481	28	25	went	go	VERB
american_scientific_journal-5481	28	26	into	into	ADP
american_scientific_journal-5481	28	27	economic	economic	ADJ
american_scientific_journal-5481	28	28	failure	failure	NOUN
american_scientific_journal-5481	28	29	.	.	PUNCT
american_scientific_journal-5481	29	1	this	this	DET
american_scientific_journal-5481	29	2	menace	menace	NOUN
american_scientific_journal-5481	29	3	can	can	AUX
american_scientific_journal-5481	29	4	be	be	AUX
american_scientific_journal-5481	29	5	attributed	attribute	VERB
american_scientific_journal-5481	29	6	to	to	ADP
american_scientific_journal-5481	29	7	the	the	DET
american_scientific_journal-5481	29	8	inability	inability	NOUN
american_scientific_journal-5481	29	9	of	of	ADP
american_scientific_journal-5481	29	10	standard	standard	ADJ
american_scientific_journal-5481	29	11	setters	setter	NOUN
american_scientific_journal-5481	29	12	,	,	PUNCT
american_scientific_journal-5481	29	13	regulators	regulator	NOUN
american_scientific_journal-5481	29	14	,	,	PUNCT
american_scientific_journal-5481	29	15	accounting	accounting	NOUN
american_scientific_journal-5481	29	16	practitioners	practitioner	NOUN
american_scientific_journal-5481	29	17	and	and	CCONJ
american_scientific_journal-5481	29	18	other	other	ADJ
american_scientific_journal-5481	29	19	users	user	NOUN
american_scientific_journal-5481	29	20	of	of	ADP
american_scientific_journal-5481	29	21	accounting	account	VERB
american_scientific_journal-5481	29	22	information	information	NOUN
american_scientific_journal-5481	29	23	to	to	PART
american_scientific_journal-5481	29	24	have	have	VERB
american_scientific_journal-5481	29	25	conventional	conventional	ADJ
american_scientific_journal-5481	29	26	methods	method	NOUN
american_scientific_journal-5481	29	27	to	to	PART
american_scientific_journal-5481	29	28	be	be	AUX
american_scientific_journal-5481	29	29	adopted	adopt	VERB
american_scientific_journal-5481	29	30	on	on	ADP
american_scientific_journal-5481	29	31	certain	certain	ADJ
american_scientific_journal-5481	29	32	circumstances	circumstance	NOUN
american_scientific_journal-5481	29	33	.	.	PUNCT
american_scientific_journal-5481	30	1	they	they	PRON
american_scientific_journal-5481	30	2	further	far	ADV
american_scientific_journal-5481	30	3	ascribed	ascribe	VERB
american_scientific_journal-5481	30	4	this	this	DET
american_scientific_journal-5481	30	5	irregularity	irregularity	NOUN
american_scientific_journal-5481	30	6	to	to	ADP
american_scientific_journal-5481	30	7	the	the	DET
american_scientific_journal-5481	30	8	latitude	latitude	NOUN
american_scientific_journal-5481	30	9	given	give	VERB
american_scientific_journal-5481	30	10	managers	manager	NOUN
american_scientific_journal-5481	30	11	to	to	PART
american_scientific_journal-5481	30	12	choose	choose	VERB
american_scientific_journal-5481	30	13	accounting	accounting	NOUN
american_scientific_journal-5481	30	14	methods	method	NOUN
american_scientific_journal-5481	30	15	,	,	PUNCT
american_scientific_journal-5481	30	16	loopholes	loophole	NOUN
american_scientific_journal-5481	30	17	of	of	ADP
american_scientific_journal-5481	30	18	guidelines	guideline	NOUN
american_scientific_journal-5481	30	19	and	and	CCONJ
american_scientific_journal-5481	30	20	principles	principle	NOUN
american_scientific_journal-5481	30	21	,	,	PUNCT
american_scientific_journal-5481	30	22	frail	frail	ADJ
american_scientific_journal-5481	30	23	internal	internal	ADJ
american_scientific_journal-5481	30	24	control	control	NOUN
american_scientific_journal-5481	30	25	and	and	CCONJ
american_scientific_journal-5481	30	26	weak	weak	ADJ
american_scientific_journal-5481	30	27	corporate	corporate	ADJ
american_scientific_journal-5481	30	28	governance	governance	NOUN
american_scientific_journal-5481	30	29	mechanisms	mechanism	NOUN
american_scientific_journal-5481	30	30	.	.	PUNCT
american_scientific_journal-5481	31	1	misstatement	misstatement	NOUN
american_scientific_journal-5481	31	2	is	be	AUX
american_scientific_journal-5481	31	3	done	do	VERB
american_scientific_journal-5481	31	4	depending	depend	VERB
american_scientific_journal-5481	31	5	on	on	ADP
american_scientific_journal-5481	31	6	the	the	DET
american_scientific_journal-5481	31	7	motives	motive	NOUN
american_scientific_journal-5481	31	8	of	of	ADP
american_scientific_journal-5481	31	9	the	the	DET
american_scientific_journal-5481	31	10	preparers	preparer	NOUN
american_scientific_journal-5481	31	11	.	.	PUNCT
american_scientific_journal-5481	32	1	management	management	NOUN
american_scientific_journal-5481	32	2	can	can	AUX
american_scientific_journal-5481	32	3	switch	switch	VERB
american_scientific_journal-5481	32	4	from	from	ADP
american_scientific_journal-5481	32	5	an	an	DET
american_scientific_journal-5481	32	6	accounting	accounting	NOUN
american_scientific_journal-5481	32	7	method	method	NOUN
american_scientific_journal-5481	32	8	to	to	ADP
american_scientific_journal-5481	32	9	another	another	PRON
american_scientific_journal-5481	32	10	as	as	ADP
american_scientific_journal-5481	32	11	a	a	DET
american_scientific_journal-5481	32	12	way	way	NOUN
american_scientific_journal-5481	32	13	of	of	ADP
american_scientific_journal-5481	32	14	managing	manage	VERB
american_scientific_journal-5481	32	15	earnings	earning	NOUN
american_scientific_journal-5481	32	16	.	.	PUNCT
american_scientific_journal-5481	33	1	so	so	ADV
american_scientific_journal-5481	33	2	,	,	PUNCT
american_scientific_journal-5481	33	3	any	any	DET
american_scientific_journal-5481	33	4	misstatement	misstatement	NOUN
american_scientific_journal-5481	33	5	carried	carry	VERB
american_scientific_journal-5481	33	6	out	out	ADP
american_scientific_journal-5481	33	7	different	different	ADV
american_scientific_journal-5481	33	8	from	from	ADP
american_scientific_journal-5481	33	9	the	the	DET
american_scientific_journal-5481	33	10	true	true	ADJ
american_scientific_journal-5481	33	11	position	position	NOUN
american_scientific_journal-5481	33	12	of	of	ADP
american_scientific_journal-5481	33	13	financial	financial	ADJ
american_scientific_journal-5481	33	14	statement	statement	NOUN
american_scientific_journal-5481	33	15	under	under	ADP
american_scientific_journal-5481	33	16	any	any	DET
american_scientific_journal-5481	33	17	pretense	pretense	NOUN
american_scientific_journal-5481	33	18	is	be	AUX
american_scientific_journal-5481	33	19	done	do	VERB
american_scientific_journal-5481	33	20	in	in	ADP
american_scientific_journal-5481	33	21	the	the	DET
american_scientific_journal-5481	33	22	spirit	spirit	NOUN
american_scientific_journal-5481	33	23	of	of	ADP
american_scientific_journal-5481	33	24	falsifying	falsify	VERB
american_scientific_journal-5481	33	25	figures	figure	NOUN
american_scientific_journal-5481	33	26	of	of	ADP
american_scientific_journal-5481	33	27	the	the	DET
american_scientific_journal-5481	33	28	book	book	NOUN
american_scientific_journal-5481	33	29	of	of	ADP
american_scientific_journal-5481	33	30	accounts	account	NOUN
american_scientific_journal-5481	33	31	which	which	PRON
american_scientific_journal-5481	33	32	is	be	AUX
american_scientific_journal-5481	33	33	referred	refer	VERB
american_scientific_journal-5481	33	34	to	to	ADP
american_scientific_journal-5481	33	35	as	as	ADP
american_scientific_journal-5481	33	36	accounting	accounting	NOUN
american_scientific_journal-5481	33	37	manipulations	manipulation	NOUN
american_scientific_journal-5481	33	38	.	.	PUNCT
american_scientific_journal-5481	34	1	managers	manager	NOUN
american_scientific_journal-5481	34	2	manipulate	manipulate	VERB
american_scientific_journal-5481	34	3	accounts	account	NOUN
american_scientific_journal-5481	34	4	in	in	ADP
american_scientific_journal-5481	34	5	favour	favour	NOUN
american_scientific_journal-5481	34	6	of	of	ADP
american_scientific_journal-5481	34	7	firms	firm	NOUN
american_scientific_journal-5481	34	8	or	or	CCONJ
american_scientific_journal-5481	34	9	for	for	ADP
american_scientific_journal-5481	34	10	management	management	NOUN
american_scientific_journal-5481	34	11	recompenses	recompense	NOUN
american_scientific_journal-5481	34	12	.	.	PUNCT
american_scientific_journal-5481	35	1	reference	reference	NOUN
american_scientific_journal-5481	35	2	[	[	X
american_scientific_journal-5481	35	3	11	11	NUM
american_scientific_journal-5481	35	4	]	]	PUNCT
american_scientific_journal-5481	35	5	stated	state	VERB
american_scientific_journal-5481	35	6	that	that	SCONJ
american_scientific_journal-5481	35	7	accounts	account	VERB
american_scientific_journal-5481	35	8	manipulation	manipulation	NOUN
american_scientific_journal-5481	35	9	represents	represent	VERB
american_scientific_journal-5481	35	10	the	the	DET
american_scientific_journal-5481	35	11	use	use	NOUN
american_scientific_journal-5481	35	12	of	of	ADP
american_scientific_journal-5481	35	13	management	management	NOUN
american_scientific_journal-5481	35	14	’s	’s	PART
american_scientific_journal-5481	35	15	will	will	NOUN
american_scientific_journal-5481	35	16	to	to	PART
american_scientific_journal-5481	35	17	design	design	VERB
american_scientific_journal-5481	35	18	transactions	transaction	NOUN
american_scientific_journal-5481	35	19	so	so	SCONJ
american_scientific_journal-5481	35	20	as	as	SCONJ
american_scientific_journal-5481	35	21	to	to	PART
american_scientific_journal-5481	35	22	affect	affect	VERB
american_scientific_journal-5481	35	23	the	the	DET
american_scientific_journal-5481	35	24	possibilities	possibility	NOUN
american_scientific_journal-5481	35	25	of	of	ADP
american_scientific_journal-5481	35	26	wealth	wealth	NOUN
american_scientific_journal-5481	35	27	transfer	transfer	NOUN
american_scientific_journal-5481	35	28	between	between	ADP
american_scientific_journal-5481	35	29	the	the	DET
american_scientific_journal-5481	35	30	company	company	NOUN
american_scientific_journal-5481	35	31	and	and	CCONJ
american_scientific_journal-5481	35	32	society	society	NOUN
american_scientific_journal-5481	35	33	(	(	PUNCT
american_scientific_journal-5481	35	34	political	political	ADJ
american_scientific_journal-5481	35	35	costs	cost	NOUN
american_scientific_journal-5481	35	36	)	)	PUNCT
american_scientific_journal-5481	35	37	,	,	PUNCT
american_scientific_journal-5481	35	38	funds	fund	NOUN
american_scientific_journal-5481	35	39	providers	provider	NOUN
american_scientific_journal-5481	35	40	(	(	PUNCT
american_scientific_journal-5481	35	41	cost	cost	NOUN
american_scientific_journal-5481	35	42	of	of	ADP
american_scientific_journal-5481	35	43	capital	capital	NOUN
american_scientific_journal-5481	35	44	)	)	PUNCT
american_scientific_journal-5481	35	45	or	or	CCONJ
american_scientific_journal-5481	35	46	managers	manager	NOUN
american_scientific_journal-5481	35	47	(	(	PUNCT
american_scientific_journal-5481	35	48	compensation	compensation	NOUN
american_scientific_journal-5481	35	49	plans	plan	NOUN
american_scientific_journal-5481	35	50	)	)	PUNCT
american_scientific_journal-5481	35	51	.	.	PUNCT
american_scientific_journal-5481	36	1	similarly	similarly	ADV
american_scientific_journal-5481	36	2	,	,	PUNCT
american_scientific_journal-5481	36	3	reference	reference	NOUN
american_scientific_journal-5481	36	4	[	[	X
american_scientific_journal-5481	36	5	10	10	NUM
american_scientific_journal-5481	36	6	]	]	SYM
american_scientific_journal-5481	36	7	defined	define	VERB
american_scientific_journal-5481	36	8	accounting	accounting	NOUN
american_scientific_journal-5481	36	9	manipulations	manipulation	NOUN
american_scientific_journal-5481	36	10	american	american	PROPN
american_scientific_journal-5481	36	11	scientific	scientific	ADJ
american_scientific_journal-5481	36	12	research	research	PROPN
american_scientific_journal-5481	36	13	journal	journal	NOUN
american_scientific_journal-5481	36	14	for	for	ADP
american_scientific_journal-5481	36	15	engineering	engineering	NOUN
american_scientific_journal-5481	36	16	,	,	PUNCT
american_scientific_journal-5481	36	17	technology	technology	NOUN
american_scientific_journal-5481	36	18	,	,	PUNCT
american_scientific_journal-5481	36	19	and	and	CCONJ
american_scientific_journal-5481	36	20	sciences	science	NOUN
american_scientific_journal-5481	36	21	(	(	PUNCT
american_scientific_journal-5481	36	22	asrjets	asrjet	NOUN
american_scientific_journal-5481	36	23	)	)	PUNCT
american_scientific_journal-5481	36	24	(	(	PUNCT
american_scientific_journal-5481	36	25	2020	2020	NUM
american_scientific_journal-5481	36	26	)	)	PUNCT
american_scientific_journal-5481	36	27	volume	volume	NOUN
american_scientific_journal-5481	36	28	63	63	NUM
american_scientific_journal-5481	36	29	,	,	PUNCT
american_scientific_journal-5481	36	30	no	no	DET
american_scientific_journal-5481	36	31	1	1	NUM
american_scientific_journal-5481	36	32	,	,	PUNCT
american_scientific_journal-5481	36	33	pp	pp	ADV
american_scientific_journal-5481	36	34	158	158	NUM
american_scientific_journal-5481	36	35	-	-	SYM
american_scientific_journal-5481	36	36	170	170	NUM
american_scientific_journal-5481	36	37	160	160	NUM
american_scientific_journal-5481	36	38	as	as	ADP
american_scientific_journal-5481	36	39	a	a	DET
american_scientific_journal-5481	36	40	deliberate	deliberate	ADJ
american_scientific_journal-5481	36	41	alteration	alteration	NOUN
american_scientific_journal-5481	36	42	and	and	CCONJ
american_scientific_journal-5481	36	43	falsification	falsification	NOUN
american_scientific_journal-5481	36	44	of	of	ADP
american_scientific_journal-5481	36	45	financial	financial	ADJ
american_scientific_journal-5481	36	46	information	information	NOUN
american_scientific_journal-5481	36	47	to	to	PART
american_scientific_journal-5481	36	48	satisfy	satisfy	VERB
american_scientific_journal-5481	36	49	the	the	DET
american_scientific_journal-5481	36	50	“	"	PUNCT
american_scientific_journal-5481	36	51	whims	whim	NOUN
american_scientific_journal-5481	36	52	and	and	CCONJ
american_scientific_journal-5481	36	53	caprices	caprice	NOUN
american_scientific_journal-5481	36	54	of	of	ADP
american_scientific_journal-5481	36	55	preparers	preparer	NOUN
american_scientific_journal-5481	36	56	”	"	PUNCT
american_scientific_journal-5481	36	57	with	with	ADP
american_scientific_journal-5481	36	58	the	the	DET
american_scientific_journal-5481	36	59	intent	intent	NOUN
american_scientific_journal-5481	36	60	to	to	PART
american_scientific_journal-5481	36	61	deceive	deceive	VERB
american_scientific_journal-5481	36	62	users	user	NOUN
american_scientific_journal-5481	36	63	either	either	CCONJ
american_scientific_journal-5481	36	64	by	by	ADP
american_scientific_journal-5481	36	65	creating	create	VERB
american_scientific_journal-5481	36	66	plausible	plausible	ADJ
american_scientific_journal-5481	36	67	outlook	outlook	NOUN
american_scientific_journal-5481	36	68	of	of	ADP
american_scientific_journal-5481	36	69	the	the	DET
american_scientific_journal-5481	36	70	firm	firm	NOUN
american_scientific_journal-5481	36	71	to	to	ADP
american_scientific_journal-5481	36	72	outsiders	outsider	NOUN
american_scientific_journal-5481	36	73	or	or	CCONJ
american_scientific_journal-5481	36	74	satisfying	satisfy	VERB
american_scientific_journal-5481	36	75	the	the	DET
american_scientific_journal-5481	36	76	expectation	expectation	NOUN
american_scientific_journal-5481	36	77	of	of	ADP
american_scientific_journal-5481	36	78	owners	owner	NOUN
american_scientific_journal-5481	36	79	or	or	CCONJ
american_scientific_journal-5481	36	80	the	the	DET
american_scientific_journal-5481	36	81	agent	agent	NOUN
american_scientific_journal-5481	36	82	.	.	PUNCT
american_scientific_journal-5481	37	1	to	to	ADP
american_scientific_journal-5481	37	2	[	[	X
american_scientific_journal-5481	37	3	11	11	NUM
american_scientific_journal-5481	37	4	]	]	PUNCT
american_scientific_journal-5481	37	5	,	,	PUNCT
american_scientific_journal-5481	37	6	accounting	accounting	NOUN
american_scientific_journal-5481	37	7	manipulation	manipulation	NOUN
american_scientific_journal-5481	37	8	is	be	AUX
american_scientific_journal-5481	37	9	when	when	SCONJ
american_scientific_journal-5481	37	10	the	the	DET
american_scientific_journal-5481	37	11	managers	manager	NOUN
american_scientific_journal-5481	37	12	of	of	ADP
american_scientific_journal-5481	37	13	an	an	DET
american_scientific_journal-5481	37	14	organization	organization	NOUN
american_scientific_journal-5481	37	15	intentionally	intentionally	ADV
american_scientific_journal-5481	37	16	misstate	misstate	VERB
american_scientific_journal-5481	37	17	their	their	PRON
american_scientific_journal-5481	37	18	financial	financial	ADJ
american_scientific_journal-5481	37	19	information	information	NOUN
american_scientific_journal-5481	37	20	to	to	PART
american_scientific_journal-5481	37	21	favourably	favourably	ADV
american_scientific_journal-5481	37	22	represent	represent	VERB
american_scientific_journal-5481	37	23	the	the	DET
american_scientific_journal-5481	37	24	entity	entity	NOUN
american_scientific_journal-5481	37	25	’s	’s	PART
american_scientific_journal-5481	37	26	financial	financial	ADJ
american_scientific_journal-5481	37	27	performance	performance	NOUN
american_scientific_journal-5481	37	28	.	.	PUNCT
american_scientific_journal-5481	38	1	accounting	accounting	NOUN
american_scientific_journal-5481	38	2	manipulations	manipulation	NOUN
american_scientific_journal-5481	38	3	means	mean	VERB
american_scientific_journal-5481	38	4	falsifying	falsify	VERB
american_scientific_journal-5481	38	5	figures	figure	NOUN
american_scientific_journal-5481	38	6	in	in	ADP
american_scientific_journal-5481	38	7	books	book	NOUN
american_scientific_journal-5481	38	8	of	of	ADP
american_scientific_journal-5481	38	9	accounts	account	NOUN
american_scientific_journal-5481	38	10	with	with	ADP
american_scientific_journal-5481	38	11	the	the	DET
american_scientific_journal-5481	38	12	objective	objective	NOUN
american_scientific_journal-5481	38	13	of	of	ADP
american_scientific_journal-5481	38	14	reporting	report	VERB
american_scientific_journal-5481	38	15	net	net	ADJ
american_scientific_journal-5481	38	16	income	income	NOUN
american_scientific_journal-5481	38	17	more	more	ADV
american_scientific_journal-5481	38	18	or	or	CCONJ
american_scientific_journal-5481	38	19	less	less	ADJ
american_scientific_journal-5481	38	20	than	than	ADP
american_scientific_journal-5481	38	21	what	what	PRON
american_scientific_journal-5481	38	22	actually	actually	ADV
american_scientific_journal-5481	38	23	it	it	PRON
american_scientific_journal-5481	38	24	is	be	AUX
american_scientific_journal-5481	38	25	so	so	SCONJ
american_scientific_journal-5481	38	26	that	that	SCONJ
american_scientific_journal-5481	38	27	the	the	DET
american_scientific_journal-5481	38	28	statement	statement	NOUN
american_scientific_journal-5481	38	29	of	of	ADP
american_scientific_journal-5481	38	30	financial	financial	ADJ
american_scientific_journal-5481	38	31	position	position	NOUN
american_scientific_journal-5481	38	32	’s	’s	PART
american_scientific_journal-5481	38	33	figures	figure	NOUN
american_scientific_journal-5481	38	34	may	may	AUX
american_scientific_journal-5481	38	35	appear	appear	VERB
american_scientific_journal-5481	38	36	more	more	ADV
american_scientific_journal-5481	38	37	or	or	CCONJ
american_scientific_journal-5481	38	38	less	less	ADV
american_scientific_journal-5481	38	39	attractive	attractive	ADJ
american_scientific_journal-5481	38	40	than	than	ADP
american_scientific_journal-5481	38	41	what	what	PRON
american_scientific_journal-5481	38	42	actually	actually	ADV
american_scientific_journal-5481	38	43	they	they	PRON
american_scientific_journal-5481	38	44	are	be	AUX
american_scientific_journal-5481	38	45	.	.	PUNCT
american_scientific_journal-5481	39	1	reference	reference	NOUN
american_scientific_journal-5481	39	2	[	[	X
american_scientific_journal-5481	39	3	12	12	NUM
american_scientific_journal-5481	39	4	]	]	PUNCT
american_scientific_journal-5481	39	5	define	define	VERB
american_scientific_journal-5481	39	6	accounting	accounting	NOUN
american_scientific_journal-5481	39	7	manipulations	manipulation	NOUN
american_scientific_journal-5481	39	8	as	as	ADP
american_scientific_journal-5481	39	9	a	a	DET
american_scientific_journal-5481	39	10	distorted	distorted	ADJ
american_scientific_journal-5481	39	11	presentation	presentation	NOUN
american_scientific_journal-5481	39	12	,	,	PUNCT
american_scientific_journal-5481	39	13	a	a	DET
american_scientific_journal-5481	39	14	misstatement	misstatement	NOUN
american_scientific_journal-5481	39	15	of	of	ADP
american_scientific_journal-5481	39	16	the	the	DET
american_scientific_journal-5481	39	17	financial	financial	ADJ
american_scientific_journal-5481	39	18	position	position	NOUN
american_scientific_journal-5481	39	19	/	/	SYM
american_scientific_journal-5481	39	20	performance	performance	NOUN
american_scientific_journal-5481	39	21	,	,	PUNCT
american_scientific_journal-5481	39	22	creating	create	VERB
american_scientific_journal-5481	39	23	a	a	DET
american_scientific_journal-5481	39	24	false	false	ADJ
american_scientific_journal-5481	39	25	impression	impression	NOUN
american_scientific_journal-5481	39	26	of	of	ADP
american_scientific_journal-5481	39	27	an	an	DET
american_scientific_journal-5481	39	28	organization	organization	NOUN
american_scientific_journal-5481	39	29	's	's	PART
american_scientific_journal-5481	39	30	financial	financial	ADJ
american_scientific_journal-5481	39	31	strength	strength	NOUN
american_scientific_journal-5481	39	32	.	.	PUNCT
american_scientific_journal-5481	40	1	some	some	DET
american_scientific_journal-5481	40	2	researchers	researcher	NOUN
american_scientific_journal-5481	40	3	see	see	VERB
american_scientific_journal-5481	40	4	accounting	accounting	NOUN
american_scientific_journal-5481	40	5	manipulation	manipulation	NOUN
american_scientific_journal-5481	40	6	as	as	ADP
american_scientific_journal-5481	40	7	transformation	transformation	NOUN
american_scientific_journal-5481	40	8	of	of	ADP
american_scientific_journal-5481	40	9	financial	financial	ADJ
american_scientific_journal-5481	40	10	figures	figure	NOUN
american_scientific_journal-5481	40	11	and	and	CCONJ
american_scientific_journal-5481	40	12	some	some	DET
american_scientific_journal-5481	40	13	others	other	NOUN
american_scientific_journal-5481	40	14	see	see	VERB
american_scientific_journal-5481	40	15	it	it	PRON
american_scientific_journal-5481	40	16	to	to	PART
american_scientific_journal-5481	40	17	be	be	AUX
american_scientific_journal-5481	40	18	carried	carry	VERB
american_scientific_journal-5481	40	19	out	out	ADP
american_scientific_journal-5481	40	20	in	in	ADP
american_scientific_journal-5481	40	21	the	the	DET
american_scientific_journal-5481	40	22	letter	letter	NOUN
american_scientific_journal-5481	40	23	of	of	ADP
american_scientific_journal-5481	40	24	laws	law	NOUN
american_scientific_journal-5481	40	25	and	and	CCONJ
american_scientific_journal-5481	40	26	guidelines	guideline	NOUN
american_scientific_journal-5481	40	27	.	.	PUNCT
american_scientific_journal-5481	41	1	reference	reference	NOUN
american_scientific_journal-5481	41	2	[	[	X
american_scientific_journal-5481	41	3	13	13	NUM
american_scientific_journal-5481	41	4	]	]	PUNCT
american_scientific_journal-5481	41	5	posited	posit	VERB
american_scientific_journal-5481	41	6	that	that	SCONJ
american_scientific_journal-5481	41	7	accounting	accounting	NOUN
american_scientific_journal-5481	41	8	manipulations	manipulation	NOUN
american_scientific_journal-5481	41	9	is	be	AUX
american_scientific_journal-5481	41	10	the	the	DET
american_scientific_journal-5481	41	11	transformation	transformation	NOUN
american_scientific_journal-5481	41	12	of	of	ADP
american_scientific_journal-5481	41	13	financial	financial	ADJ
american_scientific_journal-5481	41	14	accounting	accounting	NOUN
american_scientific_journal-5481	41	15	figures	figure	NOUN
american_scientific_journal-5481	41	16	from	from	ADP
american_scientific_journal-5481	41	17	what	what	PRON
american_scientific_journal-5481	41	18	they	they	PRON
american_scientific_journal-5481	41	19	actually	actually	ADV
american_scientific_journal-5481	41	20	are	be	AUX
american_scientific_journal-5481	41	21	to	to	ADP
american_scientific_journal-5481	41	22	what	what	DET
american_scientific_journal-5481	41	23	preparers	preparer	NOUN
american_scientific_journal-5481	41	24	’	'	PUNCT
american_scientific_journal-5481	41	25	desire	desire	NOUN
american_scientific_journal-5481	41	26	,	,	PUNCT
american_scientific_journal-5481	41	27	by	by	ADP
american_scientific_journal-5481	41	28	taking	take	VERB
american_scientific_journal-5481	41	29	advantage	advantage	NOUN
american_scientific_journal-5481	41	30	of	of	ADP
american_scientific_journal-5481	41	31	existing	exist	VERB
american_scientific_journal-5481	41	32	rules	rule	NOUN
american_scientific_journal-5481	41	33	and/or	and/or	CCONJ
american_scientific_journal-5481	41	34	ignoring	ignore	VERB
american_scientific_journal-5481	41	35	some	some	PRON
american_scientific_journal-5481	41	36	or	or	CCONJ
american_scientific_journal-5481	41	37	all	all	PRON
american_scientific_journal-5481	41	38	of	of	ADP
american_scientific_journal-5481	41	39	them	they	PRON
american_scientific_journal-5481	41	40	.	.	PUNCT
american_scientific_journal-5481	42	1	also	also	ADV
american_scientific_journal-5481	42	2	,	,	PUNCT
american_scientific_journal-5481	42	3	reference	reference	NOUN
american_scientific_journal-5481	42	4	[	[	X
american_scientific_journal-5481	42	5	14	14	NUM
american_scientific_journal-5481	42	6	]	]	PUNCT
american_scientific_journal-5481	42	7	stated	state	VERB
american_scientific_journal-5481	42	8	that	that	SCONJ
american_scientific_journal-5481	42	9	accounting	accounting	NOUN
american_scientific_journal-5481	42	10	manipulations	manipulation	NOUN
american_scientific_journal-5481	42	11	is	be	AUX
american_scientific_journal-5481	42	12	carried	carry	VERB
american_scientific_journal-5481	42	13	out	out	ADP
american_scientific_journal-5481	42	14	usually	usually	ADV
american_scientific_journal-5481	42	15	within	within	ADP
american_scientific_journal-5481	42	16	the	the	DET
american_scientific_journal-5481	42	17	letter	letter	NOUN
american_scientific_journal-5481	42	18	of	of	ADP
american_scientific_journal-5481	42	19	the	the	DET
american_scientific_journal-5481	42	20	rules	rule	NOUN
american_scientific_journal-5481	42	21	of	of	ADP
american_scientific_journal-5481	42	22	law	law	NOUN
american_scientific_journal-5481	42	23	and	and	CCONJ
american_scientific_journal-5481	42	24	standard	standard	ADJ
american_scientific_journal-5481	42	25	accounting	accounting	NOUN
american_scientific_journal-5481	42	26	practices	practice	NOUN
american_scientific_journal-5481	42	27	,	,	PUNCT
american_scientific_journal-5481	42	28	but	but	CCONJ
american_scientific_journal-5481	42	29	deviating	deviate	VERB
american_scientific_journal-5481	42	30	from	from	ADP
american_scientific_journal-5481	42	31	the	the	DET
american_scientific_journal-5481	42	32	spirit	spirit	NOUN
american_scientific_journal-5481	42	33	of	of	ADP
american_scientific_journal-5481	42	34	those	those	DET
american_scientific_journal-5481	42	35	rules	rule	NOUN
american_scientific_journal-5481	42	36	and	and	CCONJ
american_scientific_journal-5481	42	37	certainly	certainly	ADV
american_scientific_journal-5481	42	38	not	not	PART
american_scientific_journal-5481	42	39	providing	provide	VERB
american_scientific_journal-5481	42	40	the	the	DET
american_scientific_journal-5481	42	41	true	true	ADJ
american_scientific_journal-5481	42	42	and	and	CCONJ
american_scientific_journal-5481	42	43	fair	fair	ADJ
american_scientific_journal-5481	42	44	view	view	NOUN
american_scientific_journal-5481	42	45	of	of	ADP
american_scientific_journal-5481	42	46	the	the	DET
american_scientific_journal-5481	42	47	accounts	account	NOUN
american_scientific_journal-5481	42	48	.	.	PUNCT
american_scientific_journal-5481	43	1	managers	manager	NOUN
american_scientific_journal-5481	43	2	and	and	CCONJ
american_scientific_journal-5481	43	3	top	top	ADJ
american_scientific_journal-5481	43	4	management	management	NOUN
american_scientific_journal-5481	43	5	hide	hide	VERB
american_scientific_journal-5481	43	6	under	under	ADP
american_scientific_journal-5481	43	7	contingent	contingent	ADJ
american_scientific_journal-5481	43	8	situation	situation	NOUN
american_scientific_journal-5481	43	9	to	to	PART
american_scientific_journal-5481	43	10	achieve	achieve	VERB
american_scientific_journal-5481	43	11	their	their	PRON
american_scientific_journal-5481	43	12	aim	aim	NOUN
american_scientific_journal-5481	43	13	.	.	PUNCT
american_scientific_journal-5481	44	1	a	a	DET
american_scientific_journal-5481	44	2	typical	typical	ADJ
american_scientific_journal-5481	44	3	aim	aim	NOUN
american_scientific_journal-5481	44	4	of	of	ADP
american_scientific_journal-5481	44	5	accounting	accounting	NOUN
american_scientific_journal-5481	44	6	manipulation	manipulation	NOUN
american_scientific_journal-5481	44	7	will	will	AUX
american_scientific_journal-5481	44	8	be	be	AUX
american_scientific_journal-5481	44	9	to	to	PART
american_scientific_journal-5481	44	10	inflate	inflate	VERB
american_scientific_journal-5481	44	11	profit	profit	NOUN
american_scientific_journal-5481	44	12	figures	figure	NOUN
american_scientific_journal-5481	44	13	[	[	X
american_scientific_journal-5481	44	14	15	15	NUM
american_scientific_journal-5481	44	15	]	]	PUNCT
american_scientific_journal-5481	44	16	.	.	PUNCT
american_scientific_journal-5481	45	1	manipulation	manipulation	NOUN
american_scientific_journal-5481	45	2	of	of	ADP
american_scientific_journal-5481	45	3	the	the	DET
american_scientific_journal-5481	45	4	books	book	NOUN
american_scientific_journal-5481	45	5	of	of	ADP
american_scientific_journal-5481	45	6	accounts	account	NOUN
american_scientific_journal-5481	45	7	involves	involve	VERB
american_scientific_journal-5481	45	8	a	a	DET
american_scientific_journal-5481	45	9	presumption	presumption	NOUN
american_scientific_journal-5481	45	10	towards	towards	ADP
american_scientific_journal-5481	45	11	definite	definite	ADJ
american_scientific_journal-5481	45	12	objective	objective	NOUN
american_scientific_journal-5481	45	13	.	.	PUNCT
american_scientific_journal-5481	46	1	usually	usually	ADV
american_scientific_journal-5481	46	2	,	,	PUNCT
american_scientific_journal-5481	46	3	the	the	DET
american_scientific_journal-5481	46	4	objective	objective	NOUN
american_scientific_journal-5481	46	5	may	may	AUX
american_scientific_journal-5481	46	6	be	be	AUX
american_scientific_journal-5481	46	7	to	to	PART
american_scientific_journal-5481	46	8	increase	increase	VERB
american_scientific_journal-5481	46	9	profits	profit	NOUN
american_scientific_journal-5481	46	10	,	,	PUNCT
american_scientific_journal-5481	46	11	inflate	inflate	VERB
american_scientific_journal-5481	46	12	assets	asset	NOUN
american_scientific_journal-5481	46	13	values	value	NOUN
american_scientific_journal-5481	46	14	,	,	PUNCT
american_scientific_journal-5481	46	15	understate	understate	VERB
american_scientific_journal-5481	46	16	liabilities	liability	NOUN
american_scientific_journal-5481	46	17	,	,	PUNCT
american_scientific_journal-5481	46	18	and	and	CCONJ
american_scientific_journal-5481	46	19	overstate	overstate	VERB
american_scientific_journal-5481	46	20	shareholders	shareholder	NOUN
american_scientific_journal-5481	46	21	’	'	PUNCT
american_scientific_journal-5481	46	22	value	value	NOUN
american_scientific_journal-5481	46	23	.	.	PUNCT
american_scientific_journal-5481	47	1	the	the	DET
american_scientific_journal-5481	47	2	motivation	motivation	NOUN
american_scientific_journal-5481	47	3	of	of	ADP
american_scientific_journal-5481	47	4	management	management	NOUN
american_scientific_journal-5481	47	5	and	and	CCONJ
american_scientific_journal-5481	47	6	accountants	accountant	NOUN
american_scientific_journal-5481	47	7	normally	normally	ADV
american_scientific_journal-5481	47	8	being	be	AUX
american_scientific_journal-5481	47	9	bonuses	bonus	NOUN
american_scientific_journal-5481	47	10	,	,	PUNCT
american_scientific_journal-5481	47	11	promotion	promotion	NOUN
american_scientific_journal-5481	47	12	and	and	CCONJ
american_scientific_journal-5481	47	13	salary	salary	NOUN
american_scientific_journal-5481	47	14	[	[	X
american_scientific_journal-5481	47	15	11	11	NUM
american_scientific_journal-5481	47	16	]	]	PUNCT
american_scientific_journal-5481	47	17	.	.	PUNCT
american_scientific_journal-5481	48	1	these	these	DET
american_scientific_journal-5481	48	2	presumptions	presumption	NOUN
american_scientific_journal-5481	48	3	are	be	AUX
american_scientific_journal-5481	48	4	observed	observe	VERB
american_scientific_journal-5481	48	5	as	as	ADP
american_scientific_journal-5481	48	6	conflict	conflict	NOUN
american_scientific_journal-5481	48	7	of	of	ADP
american_scientific_journal-5481	48	8	interest	interest	NOUN
american_scientific_journal-5481	48	9	as	as	SCONJ
american_scientific_journal-5481	48	10	they	they	PRON
american_scientific_journal-5481	48	11	may	may	AUX
american_scientific_journal-5481	48	12	not	not	PART
american_scientific_journal-5481	48	13	be	be	AUX
american_scientific_journal-5481	48	14	in	in	ADP
american_scientific_journal-5481	48	15	line	line	NOUN
american_scientific_journal-5481	48	16	with	with	ADP
american_scientific_journal-5481	48	17	the	the	DET
american_scientific_journal-5481	48	18	shareholders	shareholder	NOUN
american_scientific_journal-5481	48	19	’	’	PART
american_scientific_journal-5481	48	20	interest	interest	NOUN
american_scientific_journal-5481	48	21	while	while	SCONJ
american_scientific_journal-5481	48	22	some	some	PRON
american_scientific_journal-5481	48	23	argued	argue	VERB
american_scientific_journal-5481	48	24	that	that	SCONJ
american_scientific_journal-5481	48	25	sometimes	sometimes	ADV
american_scientific_journal-5481	48	26	their	their	PRON
american_scientific_journal-5481	48	27	actions	action	NOUN
american_scientific_journal-5481	48	28	may	may	AUX
american_scientific_journal-5481	48	29	be	be	AUX
american_scientific_journal-5481	48	30	beneficial	beneficial	ADJ
american_scientific_journal-5481	48	31	to	to	ADP
american_scientific_journal-5481	48	32	the	the	DET
american_scientific_journal-5481	48	33	firm	firm	NOUN
american_scientific_journal-5481	49	1	[	[	X
american_scientific_journal-5481	49	2	10	10	NUM
american_scientific_journal-5481	49	3	]	]	PUNCT
american_scientific_journal-5481	49	4	.	.	PUNCT
american_scientific_journal-5481	50	1	managers	manager	NOUN
american_scientific_journal-5481	50	2	use	use	VERB
american_scientific_journal-5481	50	3	many	many	ADJ
american_scientific_journal-5481	50	4	techniques	technique	NOUN
american_scientific_journal-5481	50	5	to	to	PART
american_scientific_journal-5481	50	6	accomplish	accomplish	VERB
american_scientific_journal-5481	50	7	manipulative	manipulative	ADJ
american_scientific_journal-5481	50	8	behaviours	behaviour	NOUN
american_scientific_journal-5481	50	9	.	.	PUNCT
american_scientific_journal-5481	51	1	they	they	PRON
american_scientific_journal-5481	51	2	may	may	AUX
american_scientific_journal-5481	51	3	be	be	AUX
american_scientific_journal-5481	51	4	interesting	interesting	ADJ
american_scientific_journal-5481	51	5	to	to	PART
american_scientific_journal-5481	51	6	report	report	VERB
american_scientific_journal-5481	51	7	a	a	DET
american_scientific_journal-5481	51	8	higher	high	ADJ
american_scientific_journal-5481	51	9	net	net	ADJ
american_scientific_journal-5481	51	10	profit	profit	NOUN
american_scientific_journal-5481	51	11	so	so	SCONJ
american_scientific_journal-5481	51	12	as	as	SCONJ
american_scientific_journal-5481	51	13	to	to	PART
american_scientific_journal-5481	51	14	win	win	VERB
american_scientific_journal-5481	51	15	shareholders	shareholder	NOUN
american_scientific_journal-5481	51	16	’	'	PUNCT
american_scientific_journal-5481	51	17	confidence	confidence	NOUN
american_scientific_journal-5481	51	18	,	,	PUNCT
american_scientific_journal-5481	51	19	to	to	PART
american_scientific_journal-5481	51	20	earn	earn	VERB
american_scientific_journal-5481	51	21	more	more	ADJ
american_scientific_journal-5481	51	22	commission	commission	NOUN
american_scientific_journal-5481	51	23	on	on	ADP
american_scientific_journal-5481	51	24	profits	profit	NOUN
american_scientific_journal-5481	51	25	or	or	CCONJ
american_scientific_journal-5481	51	26	to	to	PART
american_scientific_journal-5481	51	27	fetch	fetch	VERB
american_scientific_journal-5481	51	28	better	well	ADJ
american_scientific_journal-5481	51	29	return	return	NOUN
american_scientific_journal-5481	51	30	for	for	ADP
american_scientific_journal-5481	51	31	the	the	DET
american_scientific_journal-5481	51	32	shares	share	NOUN
american_scientific_journal-5481	51	33	they	they	PRON
american_scientific_journal-5481	51	34	hold	hold	VERB
american_scientific_journal-5481	51	35	.	.	PUNCT
american_scientific_journal-5481	52	1	in	in	ADP
american_scientific_journal-5481	52	2	order	order	NOUN
american_scientific_journal-5481	52	3	to	to	PART
american_scientific_journal-5481	52	4	show	show	VERB
american_scientific_journal-5481	52	5	inflated	inflated	ADJ
american_scientific_journal-5481	52	6	profits	profit	NOUN
american_scientific_journal-5481	52	7	,	,	PUNCT
american_scientific_journal-5481	52	8	the	the	DET
american_scientific_journal-5481	52	9	following	follow	VERB
american_scientific_journal-5481	52	10	methods	method	NOUN
american_scientific_journal-5481	52	11	are	be	AUX
american_scientific_journal-5481	52	12	employed	employ	VERB
american_scientific_journal-5481	52	13	:	:	PUNCT
american_scientific_journal-5481	52	14	inflating	inflate	VERB
american_scientific_journal-5481	52	15	sales	sale	NOUN
american_scientific_journal-5481	52	16	,	,	PUNCT
american_scientific_journal-5481	52	17	suppressing	suppress	VERB
american_scientific_journal-5481	52	18	purchases	purchase	NOUN
american_scientific_journal-5481	52	19	,	,	PUNCT
american_scientific_journal-5481	52	20	writing	write	VERB
american_scientific_journal-5481	52	21	off	off	ADP
american_scientific_journal-5481	52	22	inadequate	inadequate	ADJ
american_scientific_journal-5481	52	23	depreciation	depreciation	NOUN
american_scientific_journal-5481	52	24	,	,	PUNCT
american_scientific_journal-5481	52	25	providing	provide	VERB
american_scientific_journal-5481	52	26	inadequate	inadequate	ADJ
american_scientific_journal-5481	52	27	provision	provision	NOUN
american_scientific_journal-5481	52	28	for	for	ADP
american_scientific_journal-5481	52	29	bad	bad	ADJ
american_scientific_journal-5481	52	30	debts	debt	NOUN
american_scientific_journal-5481	52	31	.	.	PUNCT
american_scientific_journal-5481	53	1	similarly	similarly	ADV
american_scientific_journal-5481	53	2	,	,	PUNCT
american_scientific_journal-5481	53	3	management	management	NOUN
american_scientific_journal-5481	53	4	may	may	AUX
american_scientific_journal-5481	53	5	be	be	AUX
american_scientific_journal-5481	53	6	interested	interested	ADJ
american_scientific_journal-5481	53	7	in	in	ADP
american_scientific_journal-5481	53	8	showing	show	VERB
american_scientific_journal-5481	53	9	a	a	DET
american_scientific_journal-5481	53	10	net	net	ADJ
american_scientific_journal-5481	53	11	profit	profit	NOUN
american_scientific_journal-5481	53	12	less	less	ADJ
american_scientific_journal-5481	53	13	than	than	SCONJ
american_scientific_journal-5481	53	14	the	the	DET
american_scientific_journal-5481	53	15	company	company	NOUN
american_scientific_journal-5481	53	16	really	really	ADV
american_scientific_journal-5481	53	17	earned	earn	VERB
american_scientific_journal-5481	53	18	.	.	PUNCT
american_scientific_journal-5481	54	1	the	the	DET
american_scientific_journal-5481	54	2	reason	reason	NOUN
american_scientific_journal-5481	54	3	for	for	ADP
american_scientific_journal-5481	54	4	this	this	PRON
american_scientific_journal-5481	54	5	may	may	AUX
american_scientific_journal-5481	54	6	be	be	AUX
american_scientific_journal-5481	54	7	to	to	PART
american_scientific_journal-5481	54	8	deceive	deceive	VERB
american_scientific_journal-5481	54	9	tax	tax	NOUN
american_scientific_journal-5481	54	10	authorities	authority	NOUN
american_scientific_journal-5481	54	11	or	or	CCONJ
american_scientific_journal-5481	54	12	to	to	PART
american_scientific_journal-5481	54	13	buy	buy	VERB
american_scientific_journal-5481	54	14	shares	share	NOUN
american_scientific_journal-5481	54	15	of	of	ADP
american_scientific_journal-5481	54	16	the	the	DET
american_scientific_journal-5481	54	17	company	company	NOUN
american_scientific_journal-5481	54	18	at	at	ADP
american_scientific_journal-5481	54	19	a	a	DET
american_scientific_journal-5481	54	20	low	low	ADJ
american_scientific_journal-5481	54	21	price	price	NOUN
american_scientific_journal-5481	54	22	.	.	PUNCT
american_scientific_journal-5481	55	1	in	in	ADP
american_scientific_journal-5481	55	2	order	order	NOUN
american_scientific_journal-5481	55	3	to	to	PART
american_scientific_journal-5481	55	4	show	show	VERB
american_scientific_journal-5481	55	5	lower	low	ADJ
american_scientific_journal-5481	55	6	profits	profit	NOUN
american_scientific_journal-5481	55	7	management	management	NOUN
american_scientific_journal-5481	55	8	may	may	AUX
american_scientific_journal-5481	55	9	employ	employ	VERB
american_scientific_journal-5481	55	10	such	such	ADJ
american_scientific_journal-5481	55	11	methods	method	NOUN
american_scientific_journal-5481	55	12	as	as	ADP
american_scientific_journal-5481	55	13	suppressing	suppress	VERB
american_scientific_journal-5481	55	14	sales	sale	NOUN
american_scientific_journal-5481	55	15	,	,	PUNCT
american_scientific_journal-5481	55	16	inflating	inflate	VERB
american_scientific_journal-5481	55	17	purchases	purchase	NOUN
american_scientific_journal-5481	55	18	,	,	PUNCT
american_scientific_journal-5481	55	19	making	make	VERB
american_scientific_journal-5481	55	20	excessive	excessive	ADJ
american_scientific_journal-5481	55	21	provisions	provision	NOUN
american_scientific_journal-5481	55	22	for	for	ADP
american_scientific_journal-5481	55	23	depreciation	depreciation	NOUN
american_scientific_journal-5481	55	24	and	and	CCONJ
american_scientific_journal-5481	55	25	bad	bad	ADJ
american_scientific_journal-5481	55	26	debts	debt	NOUN
american_scientific_journal-5481	55	27	.	.	PUNCT
american_scientific_journal-5481	56	1	as	as	ADP
american_scientific_journal-5481	56	2	a	a	DET
american_scientific_journal-5481	56	3	matter	matter	NOUN
american_scientific_journal-5481	56	4	of	of	ADP
american_scientific_journal-5481	56	5	fact	fact	NOUN
american_scientific_journal-5481	56	6	,	,	PUNCT
american_scientific_journal-5481	56	7	accounts	account	VERB
american_scientific_journal-5481	56	8	manipulation	manipulation	NOUN
american_scientific_journal-5481	56	9	is	be	AUX
american_scientific_journal-5481	56	10	done	do	VERB
american_scientific_journal-5481	56	11	by	by	ADP
american_scientific_journal-5481	56	12	directors	director	NOUN
american_scientific_journal-5481	56	13	and	and	CCONJ
american_scientific_journal-5481	56	14	top	top	ADJ
american_scientific_journal-5481	56	15	management	management	NOUN
american_scientific_journal-5481	56	16	,	,	PUNCT
american_scientific_journal-5481	56	17	thereby	thereby	ADV
american_scientific_journal-5481	56	18	makes	make	VERB
american_scientific_journal-5481	56	19	it	it	PRON
american_scientific_journal-5481	56	20	difficult	difficult	ADJ
american_scientific_journal-5481	56	21	for	for	SCONJ
american_scientific_journal-5481	56	22	the	the	DET
american_scientific_journal-5481	56	23	auditors	auditor	NOUN
american_scientific_journal-5481	56	24	to	to	PART
american_scientific_journal-5481	56	25	detect	detect	VERB
american_scientific_journal-5481	56	26	[	[	X
american_scientific_journal-5481	56	27	3	3	NUM
american_scientific_journal-5481	56	28	]	]	PUNCT
american_scientific_journal-5481	56	29	.	.	PUNCT
american_scientific_journal-5481	57	1	according	accord	VERB
american_scientific_journal-5481	57	2	to	to	ADP
american_scientific_journal-5481	57	3	[	[	X
american_scientific_journal-5481	57	4	16	16	NUM
american_scientific_journal-5481	57	5	]	]	PUNCT
american_scientific_journal-5481	57	6	stated	state	VERB
american_scientific_journal-5481	57	7	that	that	SCONJ
american_scientific_journal-5481	57	8	accounting	accounting	NOUN
american_scientific_journal-5481	57	9	manipulation	manipulation	NOUN
american_scientific_journal-5481	57	10	can	can	AUX
american_scientific_journal-5481	57	11	be	be	AUX
american_scientific_journal-5481	57	12	divided	divide	VERB
american_scientific_journal-5481	57	13	into	into	ADP
american_scientific_journal-5481	57	14	two	two	NUM
american_scientific_journal-5481	57	15	separate	separate	ADJ
american_scientific_journal-5481	57	16	groups	group	NOUN
american_scientific_journal-5481	57	17	which	which	PRON
american_scientific_journal-5481	57	18	are	be	AUX
american_scientific_journal-5481	57	19	:	:	PUNCT
american_scientific_journal-5481	57	20	creative	creative	ADJ
american_scientific_journal-5481	57	21	accounting	accounting	NOUN
american_scientific_journal-5481	57	22	which	which	PRON
american_scientific_journal-5481	57	23	means	mean	VERB
american_scientific_journal-5481	57	24	keeping	keep	VERB
american_scientific_journal-5481	57	25	the	the	DET
american_scientific_journal-5481	57	26	accounting	accounting	NOUN
american_scientific_journal-5481	57	27	practices	practice	NOUN
american_scientific_journal-5481	57	28	into	into	ADP
american_scientific_journal-5481	57	29	the	the	DET
american_scientific_journal-5481	57	30	limits	limit	NOUN
american_scientific_journal-5481	57	31	of	of	ADP
american_scientific_journal-5481	57	32	legality	legality	NOUN
american_scientific_journal-5481	57	33	(	(	PUNCT
american_scientific_journal-5481	57	34	earnings	earning	NOUN
american_scientific_journal-5481	57	35	management	management	NOUN
american_scientific_journal-5481	57	36	)	)	PUNCT
american_scientific_journal-5481	57	37	and	and	CCONJ
american_scientific_journal-5481	57	38	accounting	accounting	NOUN
american_scientific_journal-5481	57	39	fraud	fraud	NOUN
american_scientific_journal-5481	57	40	which	which	PRON
american_scientific_journal-5481	57	41	means	mean	VERB
american_scientific_journal-5481	57	42	violating	violate	VERB
american_scientific_journal-5481	57	43	the	the	DET
american_scientific_journal-5481	57	44	accounting	accounting	NOUN
american_scientific_journal-5481	57	45	rules	rule	NOUN
american_scientific_journal-5481	57	46	and	and	CCONJ
american_scientific_journal-5481	57	47	principles	principle	NOUN
american_scientific_journal-5481	57	48	(	(	PUNCT
american_scientific_journal-5481	57	49	earnings	earning	NOUN
american_scientific_journal-5481	57	50	manipulation	manipulation	NOUN
american_scientific_journal-5481	57	51	)	)	PUNCT
american_scientific_journal-5481	57	52	.	.	PUNCT
american_scientific_journal-5481	58	1	the	the	DET
american_scientific_journal-5481	58	2	numerous	numerous	ADJ
american_scientific_journal-5481	58	3	problems	problem	NOUN
american_scientific_journal-5481	58	4	created	create	VERB
american_scientific_journal-5481	58	5	by	by	ADP
american_scientific_journal-5481	58	6	accounting	accounting	NOUN
american_scientific_journal-5481	58	7	manipulations	manipulation	NOUN
american_scientific_journal-5481	58	8	are	be	AUX
american_scientific_journal-5481	58	9	payment	payment	NOUN
american_scientific_journal-5481	58	10	of	of	ADP
american_scientific_journal-5481	58	11	unjustified	unjustified	ADJ
american_scientific_journal-5481	58	12	amounts	amount	NOUN
american_scientific_journal-5481	58	13	as	as	ADP
american_scientific_journal-5481	58	14	reward	reward	NOUN
american_scientific_journal-5481	58	15	,	,	PUNCT
american_scientific_journal-5481	58	16	incorrect	incorrect	ADJ
american_scientific_journal-5481	58	17	tax	tax	NOUN
american_scientific_journal-5481	58	18	assessment	assessment	NOUN
american_scientific_journal-5481	58	19	,	,	PUNCT
american_scientific_journal-5481	58	20	poor	poor	ADJ
american_scientific_journal-5481	58	21	credit	credit	NOUN
american_scientific_journal-5481	58	22	decisions	decision	NOUN
american_scientific_journal-5481	58	23	,	,	PUNCT
american_scientific_journal-5481	58	24	wrong	wrong	ADJ
american_scientific_journal-5481	58	25	share	share	NOUN
american_scientific_journal-5481	58	26	pricing	pricing	NOUN
american_scientific_journal-5481	58	27	,	,	PUNCT
american_scientific_journal-5481	58	28	erroneous	erroneous	ADJ
american_scientific_journal-5481	58	29	dividend	dividend	NOUN
american_scientific_journal-5481	58	30	decisions	decision	NOUN
american_scientific_journal-5481	58	31	as	as	SCONJ
american_scientific_journal-5481	58	32	dividend	dividend	NOUN
american_scientific_journal-5481	58	33	may	may	AUX
american_scientific_journal-5481	58	34	be	be	AUX
american_scientific_journal-5481	58	35	paid	pay	VERB
american_scientific_journal-5481	58	36	out	out	ADP
american_scientific_journal-5481	58	37	of	of	ADP
american_scientific_journal-5481	58	38	capital	capital	NOUN
american_scientific_journal-5481	58	39	and	and	CCONJ
american_scientific_journal-5481	58	40	loss	loss	NOUN
american_scientific_journal-5481	58	41	of	of	ADP
american_scientific_journal-5481	58	42	confidence	confidence	NOUN
american_scientific_journal-5481	58	43	by	by	ADP
american_scientific_journal-5481	58	44	stakeholders	stakeholder	NOUN
american_scientific_journal-5481	58	45	.	.	PUNCT
american_scientific_journal-5481	59	1	a	a	DET
american_scientific_journal-5481	59	2	large	large	ADJ
american_scientific_journal-5481	59	3	number	number	NOUN
american_scientific_journal-5481	59	4	of	of	ADP
american_scientific_journal-5481	59	5	companies	company	NOUN
american_scientific_journal-5481	59	6	that	that	PRON
american_scientific_journal-5481	59	7	went	go	VERB
american_scientific_journal-5481	59	8	bankrupt	bankrupt	ADJ
american_scientific_journal-5481	59	9	had	have	AUX
american_scientific_journal-5481	59	10	practiced	practice	VERB
american_scientific_journal-5481	59	11	accounting	accounting	NOUN
american_scientific_journal-5481	59	12	manipulations	manipulation	NOUN
american_scientific_journal-5481	59	13	by	by	ADP
american_scientific_journal-5481	59	14	making	make	VERB
american_scientific_journal-5481	59	15	misleading	mislead	VERB
american_scientific_journal-5481	59	16	financial	financial	ADJ
american_scientific_journal-5481	59	17	information	information	NOUN
american_scientific_journal-5481	59	18	which	which	PRON
american_scientific_journal-5481	59	19	affects	affect	VERB
american_scientific_journal-5481	59	20	accounting	account	VERB
american_scientific_journal-5481	59	21	information	information	NOUN
american_scientific_journal-5481	59	22	qualities	quality	NOUN
american_scientific_journal-5481	59	23	and	and	CCONJ
american_scientific_journal-5481	59	24	decision	decision	NOUN
american_scientific_journal-5481	59	25	making	making	NOUN
american_scientific_journal-5481	59	26	.	.	PUNCT
american_scientific_journal-5481	60	1	there	there	PRON
american_scientific_journal-5481	60	2	have	have	AUX
american_scientific_journal-5481	60	3	been	be	AUX
american_scientific_journal-5481	60	4	american	american	ADJ
american_scientific_journal-5481	60	5	scientific	scientific	ADJ
american_scientific_journal-5481	60	6	research	research	NOUN
american_scientific_journal-5481	60	7	journal	journal	NOUN
american_scientific_journal-5481	60	8	for	for	ADP
american_scientific_journal-5481	60	9	engineering	engineering	NOUN
american_scientific_journal-5481	60	10	,	,	PUNCT
american_scientific_journal-5481	60	11	technology	technology	NOUN
american_scientific_journal-5481	60	12	,	,	PUNCT
american_scientific_journal-5481	60	13	and	and	CCONJ
american_scientific_journal-5481	60	14	sciences	science	NOUN
american_scientific_journal-5481	60	15	(	(	PUNCT
american_scientific_journal-5481	60	16	asrjets	asrjet	NOUN
american_scientific_journal-5481	60	17	)	)	PUNCT
american_scientific_journal-5481	60	18	(	(	PUNCT
american_scientific_journal-5481	60	19	2020	2020	NUM
american_scientific_journal-5481	60	20	)	)	PUNCT
american_scientific_journal-5481	60	21	volume	volume	NOUN
american_scientific_journal-5481	60	22	63	63	NUM
american_scientific_journal-5481	60	23	,	,	PUNCT
american_scientific_journal-5481	60	24	no	no	DET
american_scientific_journal-5481	60	25	1	1	NUM
american_scientific_journal-5481	60	26	,	,	PUNCT
american_scientific_journal-5481	60	27	pp	pp	ADV
american_scientific_journal-5481	60	28	158	158	NUM
american_scientific_journal-5481	60	29	-	-	SYM
american_scientific_journal-5481	60	30	170	170	NUM
american_scientific_journal-5481	60	31	161	161	NUM
american_scientific_journal-5481	60	32	studies	study	NOUN
american_scientific_journal-5481	60	33	like	like	ADP
american_scientific_journal-5481	60	34	[	[	X
american_scientific_journal-5481	60	35	14	14	NUM
american_scientific_journal-5481	60	36	;	;	PUNCT
american_scientific_journal-5481	60	37	17	17	NUM
american_scientific_journal-5481	60	38	;	;	PUNCT
american_scientific_journal-5481	60	39	10	10	NUM
american_scientific_journal-5481	60	40	;	;	PUNCT
american_scientific_journal-5481	60	41	18	18	NUM
american_scientific_journal-5481	60	42	]	]	PUNCT
american_scientific_journal-5481	60	43	on	on	ADP
american_scientific_journal-5481	60	44	accounting	accounting	NOUN
american_scientific_journal-5481	60	45	manipulations	manipulation	NOUN
american_scientific_journal-5481	60	46	in	in	ADP
american_scientific_journal-5481	60	47	nigeria	nigeria	PROPN
american_scientific_journal-5481	60	48	but	but	CCONJ
american_scientific_journal-5481	60	49	none	none	NOUN
american_scientific_journal-5481	60	50	of	of	ADP
american_scientific_journal-5481	60	51	them	they	PRON
american_scientific_journal-5481	60	52	had	have	AUX
american_scientific_journal-5481	60	53	investigated	investigate	VERB
american_scientific_journal-5481	60	54	the	the	DET
american_scientific_journal-5481	60	55	causes	cause	NOUN
american_scientific_journal-5481	60	56	and	and	CCONJ
american_scientific_journal-5481	60	57	the	the	DET
american_scientific_journal-5481	60	58	aftermaths	aftermath	NOUN
american_scientific_journal-5481	60	59	of	of	ADP
american_scientific_journal-5481	60	60	manipulating	manipulate	VERB
american_scientific_journal-5481	60	61	figures	figure	NOUN
american_scientific_journal-5481	60	62	in	in	ADP
american_scientific_journal-5481	60	63	financial	financial	ADJ
american_scientific_journal-5481	60	64	statement	statement	NOUN
american_scientific_journal-5481	60	65	.	.	PUNCT
american_scientific_journal-5481	61	1	the	the	DET
american_scientific_journal-5481	61	2	above	above	ADJ
american_scientific_journal-5481	61	3	stated	state	VERB
american_scientific_journal-5481	61	4	problems	problem	NOUN
american_scientific_journal-5481	61	5	informed	inform	VERB
american_scientific_journal-5481	61	6	this	this	DET
american_scientific_journal-5481	61	7	study	study	NOUN
american_scientific_journal-5481	61	8	.	.	PUNCT
american_scientific_journal-5481	62	1	thus	thus	ADV
american_scientific_journal-5481	62	2	,	,	PUNCT
american_scientific_journal-5481	62	3	the	the	DET
american_scientific_journal-5481	62	4	study	study	NOUN
american_scientific_journal-5481	62	5	is	be	AUX
american_scientific_journal-5481	62	6	to	to	PART
american_scientific_journal-5481	62	7	ascertain	ascertain	VERB
american_scientific_journal-5481	62	8	the	the	DET
american_scientific_journal-5481	62	9	causes	cause	NOUN
american_scientific_journal-5481	62	10	and	and	CCONJ
american_scientific_journal-5481	62	11	consequences	consequence	NOUN
american_scientific_journal-5481	62	12	of	of	ADP
american_scientific_journal-5481	62	13	accounting	accounting	NOUN
american_scientific_journal-5481	62	14	manipulations	manipulation	NOUN
american_scientific_journal-5481	62	15	on	on	ADP
american_scientific_journal-5481	62	16	performance	performance	NOUN
american_scientific_journal-5481	62	17	of	of	ADP
american_scientific_journal-5481	62	18	the	the	DET
american_scientific_journal-5481	62	19	selected	select	VERB
american_scientific_journal-5481	62	20	industrial	industrial	ADJ
american_scientific_journal-5481	62	21	listed	list	VERB
american_scientific_journal-5481	62	22	firms	firm	NOUN
american_scientific_journal-5481	62	23	in	in	ADP
american_scientific_journal-5481	62	24	south	south	PROPN
american_scientific_journal-5481	62	25	west	west	PROPN
american_scientific_journal-5481	62	26	,	,	PUNCT
american_scientific_journal-5481	62	27	nigeria	nigeria	PROPN
american_scientific_journal-5481	62	28	.	.	PUNCT
american_scientific_journal-5481	63	1	1.2	1.2	NUM
american_scientific_journal-5481	63	2	.	.	PUNCT
american_scientific_journal-5481	63	3	literature	literature	NOUN
american_scientific_journal-5481	63	4	review	review	VERB
american_scientific_journal-5481	63	5	the	the	DET
american_scientific_journal-5481	63	6	motives	motive	NOUN
american_scientific_journal-5481	63	7	for	for	ADP
american_scientific_journal-5481	63	8	accounting	accounting	NOUN
american_scientific_journal-5481	63	9	manipulations	manipulation	NOUN
american_scientific_journal-5481	63	10	are	be	AUX
american_scientific_journal-5481	63	11	based	base	VERB
american_scientific_journal-5481	63	12	on	on	ADP
american_scientific_journal-5481	63	13	the	the	DET
american_scientific_journal-5481	63	14	intention	intention	NOUN
american_scientific_journal-5481	63	15	to	to	ADP
american_scientific_journal-5481	63	16	enhancing	enhance	VERB
american_scientific_journal-5481	63	17	robust	robust	ADJ
american_scientific_journal-5481	63	18	financial	financial	ADJ
american_scientific_journal-5481	63	19	statements	statement	NOUN
american_scientific_journal-5481	63	20	and	and	CCONJ
american_scientific_journal-5481	63	21	portray	portray	VERB
american_scientific_journal-5481	63	22	the	the	DET
american_scientific_journal-5481	63	23	business	business	NOUN
american_scientific_journal-5481	63	24	in	in	ADP
american_scientific_journal-5481	63	25	an	an	DET
american_scientific_journal-5481	63	26	attractive	attractive	ADJ
american_scientific_journal-5481	63	27	way	way	NOUN
american_scientific_journal-5481	63	28	.	.	PUNCT
american_scientific_journal-5481	64	1	so	so	ADV
american_scientific_journal-5481	64	2	,	,	PUNCT
american_scientific_journal-5481	64	3	accounts	account	NOUN
american_scientific_journal-5481	64	4	manipulation	manipulation	NOUN
american_scientific_journal-5481	64	5	can	can	AUX
american_scientific_journal-5481	64	6	have	have	VERB
american_scientific_journal-5481	64	7	a	a	DET
american_scientific_journal-5481	64	8	positive	positive	ADJ
american_scientific_journal-5481	64	9	impact	impact	NOUN
american_scientific_journal-5481	64	10	on	on	ADP
american_scientific_journal-5481	64	11	business	business	NOUN
american_scientific_journal-5481	64	12	,	,	PUNCT
american_scientific_journal-5481	64	13	but	but	CCONJ
american_scientific_journal-5481	64	14	only	only	ADV
american_scientific_journal-5481	64	15	when	when	SCONJ
american_scientific_journal-5481	64	16	it	it	PRON
american_scientific_journal-5481	64	17	is	be	AUX
american_scientific_journal-5481	64	18	applied	apply	VERB
american_scientific_journal-5481	64	19	in	in	ADP
american_scientific_journal-5481	64	20	a	a	DET
american_scientific_journal-5481	64	21	positive	positive	ADJ
american_scientific_journal-5481	64	22	sense	sense	NOUN
american_scientific_journal-5481	64	23	and	and	CCONJ
american_scientific_journal-5481	64	24	in	in	ADP
american_scientific_journal-5481	64	25	a	a	DET
american_scientific_journal-5481	64	26	minimal	minimal	ADJ
american_scientific_journal-5481	64	27	scope	scope	NOUN
american_scientific_journal-5481	64	28	[	[	X
american_scientific_journal-5481	64	29	19	19	NUM
american_scientific_journal-5481	64	30	]	]	PUNCT
american_scientific_journal-5481	64	31	.	.	PUNCT
american_scientific_journal-5481	65	1	nevertheless	nevertheless	ADV
american_scientific_journal-5481	65	2	,	,	PUNCT
american_scientific_journal-5481	65	3	it	it	PRON
american_scientific_journal-5481	65	4	happens	happen	VERB
american_scientific_journal-5481	65	5	that	that	SCONJ
american_scientific_journal-5481	65	6	companies	company	NOUN
american_scientific_journal-5481	65	7	bastardise	bastardise	VERB
american_scientific_journal-5481	65	8	the	the	DET
american_scientific_journal-5481	65	9	legality	legality	NOUN
american_scientific_journal-5481	65	10	of	of	ADP
american_scientific_journal-5481	65	11	such	such	ADJ
american_scientific_journal-5481	65	12	practice	practice	NOUN
american_scientific_journal-5481	65	13	which	which	PRON
american_scientific_journal-5481	65	14	can	can	AUX
american_scientific_journal-5481	65	15	lead	lead	VERB
american_scientific_journal-5481	65	16	to	to	ADP
american_scientific_journal-5481	65	17	terminal	terminal	ADJ
american_scientific_journal-5481	65	18	consequences	consequence	NOUN
american_scientific_journal-5481	65	19	.	.	PUNCT
american_scientific_journal-5481	66	1	evidence	evidence	NOUN
american_scientific_journal-5481	66	2	from	from	ADP
american_scientific_journal-5481	66	3	the	the	DET
american_scientific_journal-5481	66	4	literature	literature	NOUN
american_scientific_journal-5481	66	5	has	have	AUX
american_scientific_journal-5481	66	6	shown	show	VERB
american_scientific_journal-5481	66	7	that	that	SCONJ
american_scientific_journal-5481	66	8	accounting	accounting	NOUN
american_scientific_journal-5481	66	9	manipulations	manipulation	NOUN
american_scientific_journal-5481	66	10	mostly	mostly	ADV
american_scientific_journal-5481	66	11	has	have	VERB
american_scientific_journal-5481	66	12	a	a	DET
american_scientific_journal-5481	66	13	negative	negative	ADJ
american_scientific_journal-5481	66	14	effect	effect	NOUN
american_scientific_journal-5481	66	15	on	on	ADP
american_scientific_journal-5481	66	16	financial	financial	ADJ
american_scientific_journal-5481	66	17	reporting	reporting	NOUN
american_scientific_journal-5481	66	18	and	and	CCONJ
american_scientific_journal-5481	66	19	resultant	resultant	VERB
american_scientific_journal-5481	66	20	effect	effect	NOUN
american_scientific_journal-5481	66	21	on	on	ADP
american_scientific_journal-5481	66	22	firms	firm	NOUN
american_scientific_journal-5481	66	23	.	.	PUNCT
american_scientific_journal-5481	67	1	according	accord	VERB
american_scientific_journal-5481	67	2	to	to	ADP
american_scientific_journal-5481	67	3	[	[	X
american_scientific_journal-5481	67	4	20	20	NUM
american_scientific_journal-5481	67	5	]	]	PUNCT
american_scientific_journal-5481	67	6	,	,	PUNCT
american_scientific_journal-5481	67	7	there	there	PRON
american_scientific_journal-5481	67	8	are	be	VERB
american_scientific_journal-5481	67	9	three	three	NUM
american_scientific_journal-5481	67	10	primary	primary	ADJ
american_scientific_journal-5481	67	11	“	"	PUNCT
american_scientific_journal-5481	67	12	reasons	reason	NOUN
american_scientific_journal-5481	67	13	”	"	PUNCT
american_scientific_journal-5481	67	14	why	why	SCONJ
american_scientific_journal-5481	67	15	management	management	NOUN
american_scientific_journal-5481	67	16	manipulates	manipulate	VERB
american_scientific_journal-5481	67	17	financial	financial	ADJ
american_scientific_journal-5481	67	18	statements	statement	NOUN
american_scientific_journal-5481	67	19	.	.	PUNCT
american_scientific_journal-5481	68	1	firstly	firstly	ADV
american_scientific_journal-5481	68	2	,	,	PUNCT
american_scientific_journal-5481	68	3	in	in	ADP
american_scientific_journal-5481	68	4	many	many	ADJ
american_scientific_journal-5481	68	5	cases	case	NOUN
american_scientific_journal-5481	68	6	the	the	DET
american_scientific_journal-5481	68	7	compensation	compensation	NOUN
american_scientific_journal-5481	68	8	of	of	ADP
american_scientific_journal-5481	68	9	executives	executive	NOUN
american_scientific_journal-5481	68	10	/	/	SYM
american_scientific_journal-5481	68	11	managers	manager	NOUN
american_scientific_journal-5481	68	12	is	be	AUX
american_scientific_journal-5481	68	13	directly	directly	ADV
american_scientific_journal-5481	68	14	tied	tie	VERB
american_scientific_journal-5481	68	15	to	to	ADP
american_scientific_journal-5481	68	16	the	the	DET
american_scientific_journal-5481	68	17	financial	financial	ADJ
american_scientific_journal-5481	68	18	performance	performance	NOUN
american_scientific_journal-5481	68	19	of	of	ADP
american_scientific_journal-5481	68	20	the	the	DET
american_scientific_journal-5481	68	21	company	company	NOUN
american_scientific_journal-5481	68	22	.	.	PUNCT
american_scientific_journal-5481	69	1	as	as	ADP
american_scientific_journal-5481	69	2	a	a	DET
american_scientific_journal-5481	69	3	result	result	NOUN
american_scientific_journal-5481	69	4	,	,	PUNCT
american_scientific_journal-5481	69	5	management	management	NOUN
american_scientific_journal-5481	69	6	has	have	VERB
american_scientific_journal-5481	69	7	a	a	DET
american_scientific_journal-5481	69	8	direct	direct	ADJ
american_scientific_journal-5481	69	9	incentive	incentive	NOUN
american_scientific_journal-5481	69	10	to	to	PART
american_scientific_journal-5481	69	11	paint	paint	VERB
american_scientific_journal-5481	69	12	a	a	DET
american_scientific_journal-5481	69	13	rosy	rosy	ADJ
american_scientific_journal-5481	69	14	picture	picture	NOUN
american_scientific_journal-5481	69	15	of	of	ADP
american_scientific_journal-5481	69	16	the	the	DET
american_scientific_journal-5481	69	17	company	company	NOUN
american_scientific_journal-5481	69	18	’s	’s	PART
american_scientific_journal-5481	69	19	financial	financial	ADJ
american_scientific_journal-5481	69	20	condition	condition	NOUN
american_scientific_journal-5481	69	21	in	in	ADP
american_scientific_journal-5481	69	22	order	order	NOUN
american_scientific_journal-5481	69	23	to	to	PART
american_scientific_journal-5481	69	24	meet	meet	VERB
american_scientific_journal-5481	69	25	established	establish	VERB
american_scientific_journal-5481	69	26	performance	performance	NOUN
american_scientific_journal-5481	69	27	expectations	expectation	NOUN
american_scientific_journal-5481	69	28	and	and	CCONJ
american_scientific_journal-5481	69	29	bolster	bolster	VERB
american_scientific_journal-5481	69	30	their	their	PRON
american_scientific_journal-5481	69	31	personal	personal	ADJ
american_scientific_journal-5481	69	32	compensation	compensation	NOUN
american_scientific_journal-5481	69	33	.	.	PUNCT
american_scientific_journal-5481	70	1	secondly	secondly	ADV
american_scientific_journal-5481	70	2	,	,	PUNCT
american_scientific_journal-5481	70	3	it	it	PRON
american_scientific_journal-5481	70	4	is	be	AUX
american_scientific_journal-5481	70	5	relatively	relatively	ADV
american_scientific_journal-5481	70	6	easy	easy	ADJ
american_scientific_journal-5481	70	7	to	to	PART
american_scientific_journal-5481	70	8	manipulate	manipulate	VERB
american_scientific_journal-5481	70	9	corporate	corporate	ADJ
american_scientific_journal-5481	70	10	fs	f	NOUN
american_scientific_journal-5481	70	11	because	because	SCONJ
american_scientific_journal-5481	70	12	the	the	DET
american_scientific_journal-5481	70	13	financial	financial	ADJ
american_scientific_journal-5481	70	14	accounting	accounting	NOUN
american_scientific_journal-5481	70	15	standards	standards	PROPN
american_scientific_journal-5481	70	16	board	board	NOUN
american_scientific_journal-5481	70	17	(	(	PUNCT
american_scientific_journal-5481	70	18	fasb	fasb	PROPN
american_scientific_journal-5481	70	19	)	)	PUNCT
american_scientific_journal-5481	70	20	,	,	PUNCT
american_scientific_journal-5481	70	21	which	which	PRON
american_scientific_journal-5481	70	22	sets	set	VERB
american_scientific_journal-5481	70	23	the	the	DET
american_scientific_journal-5481	70	24	gaap	gaap	NOUN
american_scientific_journal-5481	70	25	,	,	PUNCT
american_scientific_journal-5481	70	26	provides	provide	VERB
american_scientific_journal-5481	70	27	a	a	DET
american_scientific_journal-5481	70	28	significant	significant	ADJ
american_scientific_journal-5481	70	29	latitude	latitude	NOUN
american_scientific_journal-5481	70	30	in	in	ADP
american_scientific_journal-5481	70	31	the	the	DET
american_scientific_journal-5481	70	32	accounting	accounting	NOUN
american_scientific_journal-5481	70	33	provisions	provision	NOUN
american_scientific_journal-5481	70	34	that	that	PRON
american_scientific_journal-5481	70	35	are	be	AUX
american_scientific_journal-5481	70	36	available	available	ADJ
american_scientific_journal-5481	70	37	to	to	PART
american_scientific_journal-5481	70	38	be	be	AUX
american_scientific_journal-5481	70	39	used	use	VERB
american_scientific_journal-5481	70	40	by	by	ADP
american_scientific_journal-5481	70	41	corporate	corporate	ADJ
american_scientific_journal-5481	70	42	management	management	NOUN
american_scientific_journal-5481	70	43	.	.	PUNCT
american_scientific_journal-5481	71	1	thirdly	thirdly	ADV
american_scientific_journal-5481	71	2	,	,	PUNCT
american_scientific_journal-5481	71	3	it	it	PRON
american_scientific_journal-5481	71	4	is	be	AUX
american_scientific_journal-5481	71	5	unlikely	unlikely	ADJ
american_scientific_journal-5481	71	6	that	that	SCONJ
american_scientific_journal-5481	71	7	financial	financial	ADJ
american_scientific_journal-5481	71	8	manipulation	manipulation	NOUN
american_scientific_journal-5481	71	9	will	will	AUX
american_scientific_journal-5481	71	10	be	be	AUX
american_scientific_journal-5481	71	11	detected	detect	VERB
american_scientific_journal-5481	71	12	by	by	ADP
american_scientific_journal-5481	71	13	investors	investor	NOUN
american_scientific_journal-5481	71	14	due	due	ADP
american_scientific_journal-5481	71	15	to	to	ADP
american_scientific_journal-5481	71	16	the	the	DET
american_scientific_journal-5481	71	17	relationship	relationship	NOUN
american_scientific_journal-5481	71	18	between	between	ADP
american_scientific_journal-5481	71	19	the	the	DET
american_scientific_journal-5481	71	20	independent	independent	ADJ
american_scientific_journal-5481	71	21	auditor	auditor	NOUN
american_scientific_journal-5481	71	22	and	and	CCONJ
american_scientific_journal-5481	71	23	the	the	DET
american_scientific_journal-5481	71	24	corporate	corporate	ADJ
american_scientific_journal-5481	71	25	client	client	NOUN
american_scientific_journal-5481	71	26	.	.	PUNCT
american_scientific_journal-5481	72	1	likewise	likewise	ADV
american_scientific_journal-5481	72	2	,	,	PUNCT
american_scientific_journal-5481	72	3	reference	reference	NOUN
american_scientific_journal-5481	72	4	[	[	X
american_scientific_journal-5481	72	5	19	19	NUM
american_scientific_journal-5481	72	6	]	]	PUNCT
american_scientific_journal-5481	72	7	listed	list	VERB
american_scientific_journal-5481	72	8	the	the	DET
american_scientific_journal-5481	72	9	following	following	NOUN
american_scientific_journal-5481	72	10	as	as	ADP
american_scientific_journal-5481	72	11	the	the	DET
american_scientific_journal-5481	72	12	reasons	reason	NOUN
american_scientific_journal-5481	72	13	for	for	ADP
american_scientific_journal-5481	72	14	accounting	accounting	NOUN
american_scientific_journal-5481	72	15	manipulations	manipulation	NOUN
american_scientific_journal-5481	72	16	:	:	PUNCT
american_scientific_journal-5481	72	17	obtaining	obtain	VERB
american_scientific_journal-5481	72	18	personal	personal	ADJ
american_scientific_journal-5481	72	19	gain	gain	NOUN
american_scientific_journal-5481	72	20	,	,	PUNCT
american_scientific_journal-5481	72	21	competition	competition	NOUN
american_scientific_journal-5481	72	22	,	,	PUNCT
american_scientific_journal-5481	72	23	attracting	attract	VERB
american_scientific_journal-5481	72	24	investors	investor	NOUN
american_scientific_journal-5481	72	25	,	,	PUNCT
american_scientific_journal-5481	72	26	increasing	increase	VERB
american_scientific_journal-5481	72	27	or	or	CCONJ
american_scientific_journal-5481	72	28	maintaining	maintain	VERB
american_scientific_journal-5481	72	29	the	the	DET
american_scientific_journal-5481	72	30	level	level	NOUN
american_scientific_journal-5481	72	31	of	of	ADP
american_scientific_journal-5481	72	32	capital	capital	NOUN
american_scientific_journal-5481	72	33	,	,	PUNCT
american_scientific_journal-5481	72	34	buying	buy	VERB
american_scientific_journal-5481	72	35	time	time	NOUN
american_scientific_journal-5481	72	36	for	for	ADP
american_scientific_journal-5481	72	37	not	not	PART
american_scientific_journal-5481	72	38	settling	settle	VERB
american_scientific_journal-5481	72	39	debt	debt	NOUN
american_scientific_journal-5481	72	40	and	and	CCONJ
american_scientific_journal-5481	72	41	beating	beat	VERB
american_scientific_journal-5481	72	42	analysts	analyst	NOUN
american_scientific_journal-5481	72	43	’	’	PART
american_scientific_journal-5481	72	44	forecasts	forecast	NOUN
american_scientific_journal-5481	72	45	about	about	ADP
american_scientific_journal-5481	72	46	future	future	ADJ
american_scientific_journal-5481	72	47	company	company	NOUN
american_scientific_journal-5481	72	48	performance	performance	NOUN
american_scientific_journal-5481	72	49	.	.	PUNCT
american_scientific_journal-5481	73	1	there	there	PRON
american_scientific_journal-5481	73	2	are	be	VERB
american_scientific_journal-5481	73	3	various	various	ADJ
american_scientific_journal-5481	73	4	techniques	technique	NOUN
american_scientific_journal-5481	73	5	used	use	VERB
american_scientific_journal-5481	73	6	by	by	ADP
american_scientific_journal-5481	73	7	companies	company	NOUN
american_scientific_journal-5481	73	8	to	to	PART
american_scientific_journal-5481	73	9	manipulate	manipulate	VERB
american_scientific_journal-5481	73	10	financial	financial	ADJ
american_scientific_journal-5481	73	11	information	information	NOUN
american_scientific_journal-5481	73	12	.	.	PUNCT
american_scientific_journal-5481	74	1	manipulations	manipulation	NOUN
american_scientific_journal-5481	74	2	usually	usually	ADV
american_scientific_journal-5481	74	3	occur	occur	VERB
american_scientific_journal-5481	74	4	because	because	SCONJ
american_scientific_journal-5481	74	5	accounting	accounting	NOUN
american_scientific_journal-5481	74	6	standards	standard	NOUN
american_scientific_journal-5481	74	7	mandate	mandate	NOUN
american_scientific_journal-5481	74	8	reports	report	NOUN
american_scientific_journal-5481	74	9	of	of	ADP
american_scientific_journal-5481	74	10	accounting	accounting	NOUN
american_scientific_journal-5481	74	11	transactions	transaction	NOUN
american_scientific_journal-5481	74	12	.	.	PUNCT
american_scientific_journal-5481	75	1	reference	reference	NOUN
american_scientific_journal-5481	75	2	[	[	X
american_scientific_journal-5481	75	3	21	21	NUM
american_scientific_journal-5481	75	4	]	]	PUNCT
american_scientific_journal-5481	75	5	maintained	maintain	VERB
american_scientific_journal-5481	75	6	that	that	SCONJ
american_scientific_journal-5481	75	7	there	there	PRON
american_scientific_journal-5481	75	8	are	be	VERB
american_scientific_journal-5481	75	9	numerous	numerous	ADJ
american_scientific_journal-5481	75	10	approaches	approach	NOUN
american_scientific_journal-5481	75	11	used	use	VERB
american_scientific_journal-5481	75	12	for	for	ADP
american_scientific_journal-5481	75	13	manipulating	manipulate	VERB
american_scientific_journal-5481	75	14	accounting	accounting	NOUN
american_scientific_journal-5481	75	15	information	information	NOUN
american_scientific_journal-5481	75	16	by	by	ADP
american_scientific_journal-5481	75	17	firms	firm	NOUN
american_scientific_journal-5481	75	18	and	and	CCONJ
american_scientific_journal-5481	75	19	their	their	PRON
american_scientific_journal-5481	75	20	management	management	NOUN
american_scientific_journal-5481	75	21	mainly	mainly	ADV
american_scientific_journal-5481	75	22	depend	depend	VERB
american_scientific_journal-5481	75	23	on	on	ADP
american_scientific_journal-5481	75	24	goals	goal	NOUN
american_scientific_journal-5481	75	25	that	that	PRON
american_scientific_journal-5481	75	26	a	a	DET
american_scientific_journal-5481	75	27	company	company	NOUN
american_scientific_journal-5481	75	28	has	have	VERB
american_scientific_journal-5481	75	29	but	but	CCONJ
american_scientific_journal-5481	75	30	the	the	DET
american_scientific_journal-5481	75	31	most	most	ADV
american_scientific_journal-5481	75	32	common	common	ADJ
american_scientific_journal-5481	75	33	are	be	AUX
american_scientific_journal-5481	75	34	:	:	PUNCT
american_scientific_journal-5481	75	35	short	short	ADJ
american_scientific_journal-5481	75	36	-	-	PUNCT
american_scientific_journal-5481	75	37	term	term	NOUN
american_scientific_journal-5481	75	38	increase	increase	NOUN
american_scientific_journal-5481	75	39	in	in	ADP
american_scientific_journal-5481	75	40	profit	profit	NOUN
american_scientific_journal-5481	75	41	,	,	PUNCT
american_scientific_journal-5481	75	42	decrease	decrease	NOUN
american_scientific_journal-5481	75	43	in	in	ADP
american_scientific_journal-5481	75	44	fluctuation	fluctuation	NOUN
american_scientific_journal-5481	75	45	of	of	ADP
american_scientific_journal-5481	75	46	profit	profit	NOUN
american_scientific_journal-5481	75	47	and	and	CCONJ
american_scientific_journal-5481	75	48	strengthening	strengthen	VERB
american_scientific_journal-5481	75	49	the	the	DET
american_scientific_journal-5481	75	50	balance	balance	NOUN
american_scientific_journal-5481	75	51	.	.	PUNCT
american_scientific_journal-5481	76	1	reference	reference	NOUN
american_scientific_journal-5481	76	2	[	[	X
american_scientific_journal-5481	76	3	7	7	X
american_scientific_journal-5481	76	4	]	]	PUNCT
american_scientific_journal-5481	76	5	stated	state	VERB
american_scientific_journal-5481	76	6	that	that	SCONJ
american_scientific_journal-5481	76	7	there	there	PRON
american_scientific_journal-5481	76	8	are	be	VERB
american_scientific_journal-5481	76	9	seven	seven	NUM
american_scientific_journal-5481	76	10	primary	primary	ADJ
american_scientific_journal-5481	76	11	ways	way	NOUN
american_scientific_journal-5481	76	12	by	by	ADP
american_scientific_journal-5481	76	13	which	which	PRON
american_scientific_journal-5481	76	14	corporate	corporate	ADJ
american_scientific_journal-5481	76	15	management	management	NOUN
american_scientific_journal-5481	76	16	manipulates	manipulate	VERB
american_scientific_journal-5481	76	17	the	the	DET
american_scientific_journal-5481	76	18	financial	financial	ADJ
american_scientific_journal-5481	76	19	statements	statement	NOUN
american_scientific_journal-5481	76	20	of	of	ADP
american_scientific_journal-5481	76	21	a	a	DET
american_scientific_journal-5481	76	22	company	company	NOUN
american_scientific_journal-5481	76	23	.	.	PUNCT
american_scientific_journal-5481	77	1	the	the	DET
american_scientific_journal-5481	77	2	seven	seven	NUM
american_scientific_journal-5481	77	3	classes	class	NOUN
american_scientific_journal-5481	77	4	of	of	ADP
american_scientific_journal-5481	77	5	accounting	accounting	NOUN
american_scientific_journal-5481	77	6	manipulations	manipulation	NOUN
american_scientific_journal-5481	77	7	and	and	CCONJ
american_scientific_journal-5481	77	8	the	the	DET
american_scientific_journal-5481	77	9	distinctive	distinctive	ADJ
american_scientific_journal-5481	77	10	accounting	accounting	NOUN
american_scientific_journal-5481	77	11	procedures	procedure	NOUN
american_scientific_journal-5481	77	12	are	be	AUX
american_scientific_journal-5481	77	13	depicted	depict	VERB
american_scientific_journal-5481	77	14	in	in	ADP
american_scientific_journal-5481	77	15	the	the	DET
american_scientific_journal-5481	77	16	table	table	NOUN
american_scientific_journal-5481	77	17	below	below	ADV
american_scientific_journal-5481	77	18	.	.	PUNCT
american_scientific_journal-5481	78	1	american	american	ADJ
american_scientific_journal-5481	78	2	scientific	scientific	ADJ
american_scientific_journal-5481	78	3	research	research	PROPN
american_scientific_journal-5481	78	4	journal	journal	NOUN
american_scientific_journal-5481	78	5	for	for	ADP
american_scientific_journal-5481	78	6	engineering	engineering	NOUN
american_scientific_journal-5481	78	7	,	,	PUNCT
american_scientific_journal-5481	78	8	technology	technology	NOUN
american_scientific_journal-5481	78	9	,	,	PUNCT
american_scientific_journal-5481	78	10	and	and	CCONJ
american_scientific_journal-5481	78	11	sciences	science	NOUN
american_scientific_journal-5481	78	12	(	(	PUNCT
american_scientific_journal-5481	78	13	asrjets	asrjet	NOUN
american_scientific_journal-5481	78	14	)	)	PUNCT
american_scientific_journal-5481	78	15	(	(	PUNCT
american_scientific_journal-5481	78	16	2020	2020	NUM
american_scientific_journal-5481	78	17	)	)	PUNCT
american_scientific_journal-5481	78	18	volume	volume	NOUN
american_scientific_journal-5481	78	19	63	63	NUM
american_scientific_journal-5481	78	20	,	,	PUNCT
american_scientific_journal-5481	78	21	no	no	DET
american_scientific_journal-5481	78	22	1	1	NUM
american_scientific_journal-5481	78	23	,	,	PUNCT
american_scientific_journal-5481	78	24	pp	pp	ADV
american_scientific_journal-5481	78	25	158	158	NUM
american_scientific_journal-5481	78	26	-	-	SYM
american_scientific_journal-5481	78	27	170	170	NUM
american_scientific_journal-5481	78	28	162	162	NUM
american_scientific_journal-5481	78	29	recording	recording	NOUN
american_scientific_journal-5481	78	30	revenue	revenue	NOUN
american_scientific_journal-5481	78	31	prematurely	prematurely	ADV
american_scientific_journal-5481	78	32	or	or	CCONJ
american_scientific_journal-5481	78	33	of	of	ADP
american_scientific_journal-5481	78	34	questionable	questionable	ADJ
american_scientific_journal-5481	78	35	quality	quality	NOUN
american_scientific_journal-5481	78	36	i.	i.	NOUN
american_scientific_journal-5481	78	37	recording	recording	NOUN
american_scientific_journal-5481	78	38	revenue	revenue	NOUN
american_scientific_journal-5481	78	39	prior	prior	ADV
american_scientific_journal-5481	78	40	to	to	ADP
american_scientific_journal-5481	78	41	completing	complete	VERB
american_scientific_journal-5481	78	42	all	all	DET
american_scientific_journal-5481	78	43	services	service	NOUN
american_scientific_journal-5481	78	44	ii	ii	PROPN
american_scientific_journal-5481	78	45	.	.	PUNCT
american_scientific_journal-5481	78	46	recording	record	VERB
american_scientific_journal-5481	78	47	revenue	revenue	NOUN
american_scientific_journal-5481	78	48	prior	prior	ADV
american_scientific_journal-5481	78	49	to	to	ADP
american_scientific_journal-5481	78	50	product	product	PROPN
american_scientific_journal-5481	78	51	shipment	shipment	PROPN
american_scientific_journal-5481	78	52	iii	iii	PROPN
american_scientific_journal-5481	78	53	.	.	PUNCT
american_scientific_journal-5481	78	54	recording	recording	NOUN
american_scientific_journal-5481	78	55	revenue	revenue	NOUN
american_scientific_journal-5481	78	56	for	for	ADP
american_scientific_journal-5481	78	57	products	product	NOUN
american_scientific_journal-5481	78	58	that	that	PRON
american_scientific_journal-5481	78	59	are	be	AUX
american_scientific_journal-5481	78	60	not	not	PART
american_scientific_journal-5481	78	61	required	require	VERB
american_scientific_journal-5481	78	62	to	to	PART
american_scientific_journal-5481	78	63	be	be	AUX
american_scientific_journal-5481	78	64	purchased	purchase	VERB
american_scientific_journal-5481	78	65	recording	record	VERB
american_scientific_journal-5481	78	66	fictitious	fictitious	ADJ
american_scientific_journal-5481	78	67	revenue	revenue	NOUN
american_scientific_journal-5481	78	68	i.	i.	NOUN
american_scientific_journal-5481	78	69	recording	recording	NOUN
american_scientific_journal-5481	78	70	revenue	revenue	NOUN
american_scientific_journal-5481	78	71	for	for	ADP
american_scientific_journal-5481	78	72	sales	sale	NOUN
american_scientific_journal-5481	78	73	that	that	PRON
american_scientific_journal-5481	78	74	did	do	AUX
american_scientific_journal-5481	78	75	not	not	PART
american_scientific_journal-5481	78	76	take	take	VERB
american_scientific_journal-5481	78	77	place	place	NOUN
american_scientific_journal-5481	78	78	ii	ii	PROPN
american_scientific_journal-5481	78	79	.	.	PUNCT
american_scientific_journal-5481	78	80	recording	record	VERB
american_scientific_journal-5481	78	81	investment	investment	NOUN
american_scientific_journal-5481	78	82	income	income	NOUN
american_scientific_journal-5481	78	83	as	as	ADP
american_scientific_journal-5481	78	84	revenue	revenue	NOUN
american_scientific_journal-5481	78	85	iii	iii	PROPN
american_scientific_journal-5481	78	86	.	.	PUNCT
american_scientific_journal-5481	78	87	recording	recording	NOUN
american_scientific_journal-5481	78	88	proceeds	proceed	NOUN
american_scientific_journal-5481	78	89	received	receive	VERB
american_scientific_journal-5481	78	90	through	through	ADP
american_scientific_journal-5481	78	91	a	a	DET
american_scientific_journal-5481	78	92	loan	loan	NOUN
american_scientific_journal-5481	78	93	as	as	ADP
american_scientific_journal-5481	78	94	revenue	revenue	NOUN
american_scientific_journal-5481	78	95	increasing	increase	VERB
american_scientific_journal-5481	78	96	income	income	NOUN
american_scientific_journal-5481	78	97	with	with	ADP
american_scientific_journal-5481	78	98	one	one	NUM
american_scientific_journal-5481	78	99	-	-	PUNCT
american_scientific_journal-5481	78	100	time	time	NOUN
american_scientific_journal-5481	78	101	gains	gain	NOUN
american_scientific_journal-5481	78	102	i.	i.	NOUN
american_scientific_journal-5481	78	103	increasing	increase	VERB
american_scientific_journal-5481	78	104	profits	profit	NOUN
american_scientific_journal-5481	78	105	by	by	ADP
american_scientific_journal-5481	78	106	selling	sell	VERB
american_scientific_journal-5481	78	107	assets	asset	NOUN
american_scientific_journal-5481	78	108	and	and	CCONJ
american_scientific_journal-5481	78	109	recording	record	VERB
american_scientific_journal-5481	78	110	the	the	DET
american_scientific_journal-5481	78	111	proceeds	proceed	NOUN
american_scientific_journal-5481	78	112	as	as	ADP
american_scientific_journal-5481	78	113	revenue	revenue	NOUN
american_scientific_journal-5481	78	114	.	.	PUNCT
american_scientific_journal-5481	79	1	ii	ii	PROPN
american_scientific_journal-5481	79	2	.	.	PUNCT
american_scientific_journal-5481	80	1	increasing	increase	VERB
american_scientific_journal-5481	80	2	profits	profit	NOUN
american_scientific_journal-5481	80	3	by	by	ADP
american_scientific_journal-5481	80	4	classifying	classify	VERB
american_scientific_journal-5481	80	5	investment	investment	NOUN
american_scientific_journal-5481	80	6	income	income	NOUN
american_scientific_journal-5481	80	7	or	or	CCONJ
american_scientific_journal-5481	80	8	gains	gain	NOUN
american_scientific_journal-5481	80	9	as	as	ADP
american_scientific_journal-5481	80	10	revenue	revenue	NOUN
american_scientific_journal-5481	80	11	.	.	PUNCT
american_scientific_journal-5481	81	1	shifting	shift	VERB
american_scientific_journal-5481	81	2	current	current	ADJ
american_scientific_journal-5481	81	3	expenses	expense	NOUN
american_scientific_journal-5481	81	4	to	to	ADP
american_scientific_journal-5481	81	5	an	an	DET
american_scientific_journal-5481	81	6	earlier	early	ADJ
american_scientific_journal-5481	81	7	or	or	CCONJ
american_scientific_journal-5481	81	8	later	late	ADJ
american_scientific_journal-5481	81	9	period	period	NOUN
american_scientific_journal-5481	81	10	i.	i.	PROPN
american_scientific_journal-5481	81	11	amortizing	amortizing	NOUN
american_scientific_journal-5481	81	12	costs	cost	NOUN
american_scientific_journal-5481	81	13	too	too	ADV
american_scientific_journal-5481	81	14	slowly	slowly	ADV
american_scientific_journal-5481	81	15	.	.	PUNCT
american_scientific_journal-5481	82	1	ii	ii	PROPN
american_scientific_journal-5481	82	2	.	.	PUNCT
american_scientific_journal-5481	83	1	changing	change	VERB
american_scientific_journal-5481	83	2	accounting	accounting	NOUN
american_scientific_journal-5481	83	3	standards	standard	NOUN
american_scientific_journal-5481	83	4	to	to	PART
american_scientific_journal-5481	83	5	foster	foster	VERB
american_scientific_journal-5481	83	6	manipulation	manipulation	NOUN
american_scientific_journal-5481	83	7	.	.	PUNCT
american_scientific_journal-5481	84	1	iv	iv	X
american_scientific_journal-5481	84	2	.	.	PUNCT
american_scientific_journal-5481	84	3	failing	fail	VERB
american_scientific_journal-5481	84	4	to	to	PART
american_scientific_journal-5481	84	5	write	write	VERB
american_scientific_journal-5481	84	6	down	down	ADP
american_scientific_journal-5481	84	7	or	or	CCONJ
american_scientific_journal-5481	84	8	write	write	VERB
american_scientific_journal-5481	84	9	off	off	ADP
american_scientific_journal-5481	84	10	impaired	impaired	ADJ
american_scientific_journal-5481	84	11	assets	asset	NOUN
american_scientific_journal-5481	84	12	.	.	PUNCT
american_scientific_journal-5481	85	1	failing	fail	VERB
american_scientific_journal-5481	85	2	to	to	PART
american_scientific_journal-5481	85	3	record	record	VERB
american_scientific_journal-5481	85	4	or	or	CCONJ
american_scientific_journal-5481	85	5	improperly	improperly	ADV
american_scientific_journal-5481	85	6	reducing	reduce	VERB
american_scientific_journal-5481	85	7	liabilities	liability	NOUN
american_scientific_journal-5481	85	8	i.	i.	PROPN
american_scientific_journal-5481	85	9	failing	fail	VERB
american_scientific_journal-5481	85	10	to	to	PART
american_scientific_journal-5481	85	11	record	record	VERB
american_scientific_journal-5481	85	12	expenses	expense	NOUN
american_scientific_journal-5481	85	13	and	and	CCONJ
american_scientific_journal-5481	85	14	liabilities	liability	NOUN
american_scientific_journal-5481	85	15	when	when	SCONJ
american_scientific_journal-5481	85	16	future	future	ADJ
american_scientific_journal-5481	85	17	services	service	NOUN
american_scientific_journal-5481	85	18	remain	remain	VERB
american_scientific_journal-5481	85	19	ii	ii	NOUN
american_scientific_journal-5481	85	20	.	.	PUNCT
american_scientific_journal-5481	86	1	changing	change	VERB
american_scientific_journal-5481	86	2	accounting	accounting	NOUN
american_scientific_journal-5481	86	3	assumptions	assumption	NOUN
american_scientific_journal-5481	86	4	to	to	PART
american_scientific_journal-5481	86	5	foster	foster	VERB
american_scientific_journal-5481	86	6	manipulation	manipulation	NOUN
american_scientific_journal-5481	86	7	shifting	shift	VERB
american_scientific_journal-5481	86	8	current	current	ADJ
american_scientific_journal-5481	86	9	revenue	revenue	NOUN
american_scientific_journal-5481	86	10	to	to	ADP
american_scientific_journal-5481	86	11	a	a	DET
american_scientific_journal-5481	86	12	later	later	ADJ
american_scientific_journal-5481	86	13	period	period	NOUN
american_scientific_journal-5481	86	14	i.	i.	NOUN
american_scientific_journal-5481	86	15	creating	create	VERB
american_scientific_journal-5481	86	16	a	a	DET
american_scientific_journal-5481	86	17	rainy	rainy	ADJ
american_scientific_journal-5481	86	18	day	day	NOUN
american_scientific_journal-5481	86	19	reserve	reserve	NOUN
american_scientific_journal-5481	86	20	as	as	ADP
american_scientific_journal-5481	86	21	a	a	DET
american_scientific_journal-5481	86	22	revenue	revenue	NOUN
american_scientific_journal-5481	86	23	source	source	NOUN
american_scientific_journal-5481	86	24	to	to	PART
american_scientific_journal-5481	86	25	bolster	bolster	VERB
american_scientific_journal-5481	86	26	future	future	ADJ
american_scientific_journal-5481	86	27	performance	performance	NOUN
american_scientific_journal-5481	86	28	ii	ii	NOUN
american_scientific_journal-5481	86	29	.	.	PUNCT
american_scientific_journal-5481	87	1	holding	hold	VERB
american_scientific_journal-5481	87	2	back	back	ADP
american_scientific_journal-5481	87	3	revenue	revenue	NOUN
american_scientific_journal-5481	87	4	shifting	shift	VERB
american_scientific_journal-5481	87	5	future	future	ADJ
american_scientific_journal-5481	87	6	expenses	expense	NOUN
american_scientific_journal-5481	87	7	to	to	ADP
american_scientific_journal-5481	87	8	the	the	DET
american_scientific_journal-5481	87	9	current	current	ADJ
american_scientific_journal-5481	87	10	period	period	NOUN
american_scientific_journal-5481	87	11	as	as	ADP
american_scientific_journal-5481	87	12	a	a	DET
american_scientific_journal-5481	87	13	special	special	ADJ
american_scientific_journal-5481	87	14	charge	charge	NOUN
american_scientific_journal-5481	87	15	i.	i.	NOUN
american_scientific_journal-5481	87	16	accelerating	accelerate	VERB
american_scientific_journal-5481	87	17	expenses	expense	NOUN
american_scientific_journal-5481	87	18	into	into	ADP
american_scientific_journal-5481	87	19	the	the	DET
american_scientific_journal-5481	87	20	current	current	ADJ
american_scientific_journal-5481	87	21	period	period	NOUN
american_scientific_journal-5481	87	22	ii	ii	PROPN
american_scientific_journal-5481	87	23	.	.	PUNCT
american_scientific_journal-5481	88	1	changing	change	VERB
american_scientific_journal-5481	88	2	accounting	accounting	NOUN
american_scientific_journal-5481	88	3	standards	standard	NOUN
american_scientific_journal-5481	88	4	to	to	PART
american_scientific_journal-5481	88	5	foster	foster	VERB
american_scientific_journal-5481	88	6	manipulation	manipulation	NOUN
american_scientific_journal-5481	88	7	,	,	PUNCT
american_scientific_journal-5481	88	8	particularly	particularly	ADV
american_scientific_journal-5481	88	9	through	through	ADP
american_scientific_journal-5481	88	10	provisions	provision	NOUN
american_scientific_journal-5481	88	11	for	for	ADP
american_scientific_journal-5481	88	12	depreciation	depreciation	NOUN
american_scientific_journal-5481	88	13	,	,	PUNCT
american_scientific_journal-5481	88	14	amortization	amortization	NOUN
american_scientific_journal-5481	88	15	and	and	CCONJ
american_scientific_journal-5481	88	16	depletion	depletion	NOUN
american_scientific_journal-5481	88	17	figure	figure	NOUN
american_scientific_journal-5481	88	18	1	1	NUM
american_scientific_journal-5481	88	19	:	:	PUNCT
american_scientific_journal-5481	88	20	financial	financial	ADJ
american_scientific_journal-5481	88	21	statement	statement	NOUN
american_scientific_journal-5481	88	22	manipulation	manipulation	NOUN
american_scientific_journal-5481	88	23	source	source	NOUN
american_scientific_journal-5481	88	24	:	:	PUNCT
american_scientific_journal-5481	88	25	bhasin	bhasin	PROPN
american_scientific_journal-5481	88	26	2016	2016	NUM
american_scientific_journal-5481	88	27	.	.	PUNCT
american_scientific_journal-5481	89	1	2	2	X
american_scientific_journal-5481	89	2	.	.	X
american_scientific_journal-5481	89	3	methodology	methodology	NOUN
american_scientific_journal-5481	89	4	the	the	DET
american_scientific_journal-5481	89	5	study	study	NOUN
american_scientific_journal-5481	89	6	adopted	adopt	VERB
american_scientific_journal-5481	89	7	a	a	DET
american_scientific_journal-5481	89	8	descriptive	descriptive	ADJ
american_scientific_journal-5481	89	9	research	research	NOUN
american_scientific_journal-5481	89	10	design	design	NOUN
american_scientific_journal-5481	89	11	using	use	VERB
american_scientific_journal-5481	89	12	survey	survey	NOUN
american_scientific_journal-5481	89	13	for	for	ADP
american_scientific_journal-5481	89	14	collection	collection	NOUN
american_scientific_journal-5481	89	15	of	of	ADP
american_scientific_journal-5481	89	16	data	data	PROPN
american_scientific_journal-5481	89	17	.	.	PUNCT
american_scientific_journal-5481	90	1	questionnaire	questionnaire	NOUN
american_scientific_journal-5481	90	2	was	be	AUX
american_scientific_journal-5481	90	3	used	use	VERB
american_scientific_journal-5481	90	4	to	to	PART
american_scientific_journal-5481	90	5	gather	gather	VERB
american_scientific_journal-5481	90	6	data	datum	NOUN
american_scientific_journal-5481	90	7	from	from	ADP
american_scientific_journal-5481	90	8	the	the	DET
american_scientific_journal-5481	90	9	respondents	respondent	NOUN
american_scientific_journal-5481	90	10	for	for	ADP
american_scientific_journal-5481	90	11	the	the	DET
american_scientific_journal-5481	90	12	study	study	NOUN
american_scientific_journal-5481	90	13	.	.	PUNCT
american_scientific_journal-5481	91	1	the	the	DET
american_scientific_journal-5481	91	2	questionnaire	questionnaire	NOUN
american_scientific_journal-5481	91	3	was	be	AUX
american_scientific_journal-5481	91	4	developed	develop	VERB
american_scientific_journal-5481	91	5	using	use	VERB
american_scientific_journal-5481	91	6	5	5	NUM
american_scientific_journal-5481	91	7	point	point	NOUN
american_scientific_journal-5481	91	8	likert	likert	ADJ
american_scientific_journal-5481	91	9	scale	scale	NOUN
american_scientific_journal-5481	91	10	and	and	CCONJ
american_scientific_journal-5481	91	11	all	all	DET
american_scientific_journal-5481	91	12	the	the	DET
american_scientific_journal-5481	91	13	returned	return	VERB
american_scientific_journal-5481	91	14	questionnaire	questionnaire	NOUN
american_scientific_journal-5481	91	15	were	be	AUX
american_scientific_journal-5481	91	16	thoroughly	thoroughly	ADV
american_scientific_journal-5481	91	17	checked	check	VERB
american_scientific_journal-5481	91	18	to	to	PART
american_scientific_journal-5481	91	19	ensure	ensure	VERB
american_scientific_journal-5481	91	20	all	all	DET
american_scientific_journal-5481	91	21	the	the	DET
american_scientific_journal-5481	91	22	questions	question	NOUN
american_scientific_journal-5481	91	23	were	be	AUX
american_scientific_journal-5481	91	24	answered	answer	VERB
american_scientific_journal-5481	91	25	accordingly	accordingly	ADV
american_scientific_journal-5481	91	26	.	.	PUNCT
american_scientific_journal-5481	92	1	the	the	DET
american_scientific_journal-5481	92	2	target	target	NOUN
american_scientific_journal-5481	92	3	population	population	NOUN
american_scientific_journal-5481	92	4	comprised	comprise	VERB
american_scientific_journal-5481	92	5	21	21	NUM
american_scientific_journal-5481	92	6	listed	list	VERB
american_scientific_journal-5481	92	7	industrial	industrial	ADJ
american_scientific_journal-5481	92	8	firms	firm	NOUN
american_scientific_journal-5481	92	9	in	in	ADP
american_scientific_journal-5481	92	10	south	south	PROPN
american_scientific_journal-5481	92	11	west	west	PROPN
american_scientific_journal-5481	92	12	,	,	PUNCT
american_scientific_journal-5481	92	13	nigeria	nigeria	PROPN
american_scientific_journal-5481	92	14	.	.	PUNCT
american_scientific_journal-5481	93	1	from	from	ADP
american_scientific_journal-5481	93	2	a	a	DET
american_scientific_journal-5481	93	3	total	total	NOUN
american_scientific_journal-5481	93	4	of	of	ADP
american_scientific_journal-5481	93	5	160	160	NUM
american_scientific_journal-5481	93	6	copies	copy	NOUN
american_scientific_journal-5481	93	7	of	of	ADP
american_scientific_journal-5481	93	8	questionnaire	questionnaire	NOUN
american_scientific_journal-5481	93	9	distributed	distribute	VERB
american_scientific_journal-5481	93	10	to	to	ADP
american_scientific_journal-5481	93	11	the	the	DET
american_scientific_journal-5481	93	12	respondents	respondent	NOUN
american_scientific_journal-5481	93	13	only	only	ADV
american_scientific_journal-5481	93	14	150	150	NUM
american_scientific_journal-5481	93	15	were	be	AUX
american_scientific_journal-5481	93	16	returned	return	VERB
american_scientific_journal-5481	93	17	.	.	PUNCT
american_scientific_journal-5481	94	1	the	the	DET
american_scientific_journal-5481	94	2	data	datum	NOUN
american_scientific_journal-5481	94	3	collected	collect	VERB
american_scientific_journal-5481	94	4	was	be	AUX
american_scientific_journal-5481	94	5	analyzed	analyze	VERB
american_scientific_journal-5481	94	6	with	with	ADP
american_scientific_journal-5481	94	7	descriptive	descriptive	ADJ
american_scientific_journal-5481	94	8	and	and	CCONJ
american_scientific_journal-5481	94	9	inferential	inferential	ADJ
american_scientific_journal-5481	94	10	statistics	statistic	NOUN
american_scientific_journal-5481	94	11	of	of	ADP
american_scientific_journal-5481	94	12	ordinary	ordinary	ADJ
american_scientific_journal-5481	94	13	least	least	ADJ
american_scientific_journal-5481	94	14	square	square	ADJ
american_scientific_journal-5481	94	15	.	.	PUNCT
american_scientific_journal-5481	95	1	descriptive	descriptive	ADJ
american_scientific_journal-5481	95	2	statistics	statistic	NOUN
american_scientific_journal-5481	95	3	of	of	ADP
american_scientific_journal-5481	95	4	mean	mean	ADJ
american_scientific_journal-5481	95	5	and	and	CCONJ
american_scientific_journal-5481	95	6	standard	standard	ADJ
american_scientific_journal-5481	95	7	deviation	deviation	NOUN
american_scientific_journal-5481	95	8	were	be	AUX
american_scientific_journal-5481	95	9	used	use	VERB
american_scientific_journal-5481	95	10	to	to	PART
american_scientific_journal-5481	95	11	describe	describe	VERB
american_scientific_journal-5481	95	12	the	the	DET
american_scientific_journal-5481	95	13	data	datum	NOUN
american_scientific_journal-5481	95	14	for	for	ADP
american_scientific_journal-5481	95	15	the	the	DET
american_scientific_journal-5481	95	16	study	study	NOUN
american_scientific_journal-5481	95	17	while	while	SCONJ
american_scientific_journal-5481	95	18	the	the	DET
american_scientific_journal-5481	95	19	ordinary	ordinary	ADJ
american_scientific_journal-5481	95	20	least	least	ADJ
american_scientific_journal-5481	95	21	square	square	NOUN
american_scientific_journal-5481	95	22	was	be	AUX
american_scientific_journal-5481	95	23	used	use	VERB
american_scientific_journal-5481	95	24	to	to	PART
american_scientific_journal-5481	95	25	test	test	VERB
american_scientific_journal-5481	95	26	the	the	DET
american_scientific_journal-5481	95	27	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	95	28	set	set	VERB
american_scientific_journal-5481	95	29	out	out	ADP
american_scientific_journal-5481	95	30	for	for	ADP
american_scientific_journal-5481	95	31	the	the	DET
american_scientific_journal-5481	95	32	study	study	NOUN
american_scientific_journal-5481	95	33	.	.	PUNCT
american_scientific_journal-5481	96	1	in	in	ADP
american_scientific_journal-5481	96	2	addition	addition	NOUN
american_scientific_journal-5481	96	3	,	,	PUNCT
american_scientific_journal-5481	96	4	the	the	DET
american_scientific_journal-5481	96	5	granger	granger	PROPN
american_scientific_journal-5481	96	6	causality	causality	PROPN
american_scientific_journal-5481	96	7	test	test	NOUN
american_scientific_journal-5481	96	8	was	be	AUX
american_scientific_journal-5481	96	9	used	use	VERB
american_scientific_journal-5481	96	10	to	to	PART
american_scientific_journal-5481	96	11	test	test	VERB
american_scientific_journal-5481	96	12	the	the	DET
american_scientific_journal-5481	96	13	direction	direction	NOUN
american_scientific_journal-5481	96	14	of	of	ADP
american_scientific_journal-5481	96	15	a	a	DET
american_scientific_journal-5481	96	16	causal	causal	ADJ
american_scientific_journal-5481	96	17	relationship	relationship	NOUN
american_scientific_journal-5481	96	18	between	between	ADP
american_scientific_journal-5481	96	19	accounting	accounting	NOUN
american_scientific_journal-5481	96	20	manipulations	manipulation	NOUN
american_scientific_journal-5481	96	21	and	and	CCONJ
american_scientific_journal-5481	96	22	performance	performance	NOUN
american_scientific_journal-5481	96	23	of	of	ADP
american_scientific_journal-5481	96	24	the	the	DET
american_scientific_journal-5481	96	25	selected	select	VERB
american_scientific_journal-5481	96	26	firms	firm	NOUN
american_scientific_journal-5481	96	27	.	.	PUNCT
american_scientific_journal-5481	97	1	3	3	X
american_scientific_journal-5481	97	2	.	.	X
american_scientific_journal-5481	97	3	presentation	presentation	NOUN
american_scientific_journal-5481	97	4	of	of	ADP
american_scientific_journal-5481	97	5	results	result	NOUN
american_scientific_journal-5481	97	6	and	and	CCONJ
american_scientific_journal-5481	97	7	discussion	discussion	NOUN
american_scientific_journal-5481	97	8	the	the	DET
american_scientific_journal-5481	97	9	results	result	NOUN
american_scientific_journal-5481	97	10	obtained	obtain	VERB
american_scientific_journal-5481	97	11	from	from	ADP
american_scientific_journal-5481	97	12	data	datum	NOUN
american_scientific_journal-5481	97	13	analysis	analysis	NOUN
american_scientific_journal-5481	97	14	were	be	AUX
american_scientific_journal-5481	97	15	presented	present	VERB
american_scientific_journal-5481	97	16	in	in	ADP
american_scientific_journal-5481	97	17	tables	table	NOUN
american_scientific_journal-5481	97	18	1	1	NUM
american_scientific_journal-5481	97	19	to	to	PART
american_scientific_journal-5481	97	20	5	5	NUM
american_scientific_journal-5481	97	21	.	.	PUNCT
american_scientific_journal-5481	98	1	this	this	DET
american_scientific_journal-5481	98	2	section	section	NOUN
american_scientific_journal-5481	98	3	of	of	ADP
american_scientific_journal-5481	98	4	the	the	DET
american_scientific_journal-5481	98	5	study	study	NOUN
american_scientific_journal-5481	98	6	deals	deal	VERB
american_scientific_journal-5481	98	7	with	with	ADP
american_scientific_journal-5481	98	8	assessment	assessment	NOUN
american_scientific_journal-5481	98	9	of	of	ADP
american_scientific_journal-5481	98	10	accounting	accounting	NOUN
american_scientific_journal-5481	98	11	manipulations	manipulation	NOUN
american_scientific_journal-5481	98	12	and	and	CCONJ
american_scientific_journal-5481	98	13	performance	performance	NOUN
american_scientific_journal-5481	98	14	of	of	ADP
american_scientific_journal-5481	98	15	corporate	corporate	ADJ
american_scientific_journal-5481	98	16	firms	firm	NOUN
american_scientific_journal-5481	98	17	in	in	ADP
american_scientific_journal-5481	98	18	nigeria	nigeria	PROPN
american_scientific_journal-5481	98	19	.	.	PUNCT
american_scientific_journal-5481	99	1	respondents	respondent	NOUN
american_scientific_journal-5481	99	2	were	be	AUX
american_scientific_journal-5481	99	3	asked	ask	VERB
american_scientific_journal-5481	99	4	to	to	PART
american_scientific_journal-5481	99	5	answer	answer	VERB
american_scientific_journal-5481	99	6	questions	question	NOUN
american_scientific_journal-5481	99	7	on	on	ADP
american_scientific_journal-5481	99	8	accounting	accounting	NOUN
american_scientific_journal-5481	99	9	manipulation	manipulation	NOUN
american_scientific_journal-5481	99	10	and	and	CCONJ
american_scientific_journal-5481	99	11	performance	performance	NOUN
american_scientific_journal-5481	99	12	of	of	ADP
american_scientific_journal-5481	99	13	corporate	corporate	ADJ
american_scientific_journal-5481	99	14	firms	firm	NOUN
american_scientific_journal-5481	99	15	in	in	ADP
american_scientific_journal-5481	99	16	nigeria	nigeria	PROPN
american_scientific_journal-5481	99	17	.	.	PUNCT
american_scientific_journal-5481	100	1	the	the	DET
american_scientific_journal-5481	100	2	american	american	PROPN
american_scientific_journal-5481	100	3	scientific	scientific	PROPN
american_scientific_journal-5481	100	4	research	research	PROPN
american_scientific_journal-5481	100	5	journal	journal	NOUN
american_scientific_journal-5481	100	6	for	for	ADP
american_scientific_journal-5481	100	7	engineering	engineering	NOUN
american_scientific_journal-5481	100	8	,	,	PUNCT
american_scientific_journal-5481	100	9	technology	technology	NOUN
american_scientific_journal-5481	100	10	,	,	PUNCT
american_scientific_journal-5481	100	11	and	and	CCONJ
american_scientific_journal-5481	100	12	sciences	science	NOUN
american_scientific_journal-5481	100	13	(	(	PUNCT
american_scientific_journal-5481	100	14	asrjets	asrjet	NOUN
american_scientific_journal-5481	100	15	)	)	PUNCT
american_scientific_journal-5481	100	16	(	(	PUNCT
american_scientific_journal-5481	100	17	2020	2020	NUM
american_scientific_journal-5481	100	18	)	)	PUNCT
american_scientific_journal-5481	100	19	volume	volume	NOUN
american_scientific_journal-5481	100	20	63	63	NUM
american_scientific_journal-5481	100	21	,	,	PUNCT
american_scientific_journal-5481	100	22	no	no	DET
american_scientific_journal-5481	100	23	1	1	NUM
american_scientific_journal-5481	100	24	,	,	PUNCT
american_scientific_journal-5481	100	25	pp	pp	ADV
american_scientific_journal-5481	100	26	158	158	NUM
american_scientific_journal-5481	100	27	-	-	SYM
american_scientific_journal-5481	100	28	170	170	NUM
american_scientific_journal-5481	100	29	163	163	NUM
american_scientific_journal-5481	100	30	ranking	ranking	NOUN
american_scientific_journal-5481	100	31	ranged	range	VERB
american_scientific_journal-5481	100	32	from	from	ADP
american_scientific_journal-5481	100	33	1	1	NUM
american_scientific_journal-5481	100	34	to	to	ADP
american_scientific_journal-5481	100	35	5	5	NUM
american_scientific_journal-5481	100	36	on	on	ADP
american_scientific_journal-5481	100	37	a	a	DET
american_scientific_journal-5481	100	38	5	5	NUM
american_scientific_journal-5481	100	39	point	point	NOUN
american_scientific_journal-5481	100	40	likert	likert	ADJ
american_scientific_journal-5481	100	41	scale	scale	NOUN
american_scientific_journal-5481	100	42	.	.	PUNCT
american_scientific_journal-5481	101	1	the	the	DET
american_scientific_journal-5481	101	2	tables	table	NOUN
american_scientific_journal-5481	101	3	under	under	ADP
american_scientific_journal-5481	101	4	this	this	DET
american_scientific_journal-5481	101	5	section	section	NOUN
american_scientific_journal-5481	101	6	show	show	NOUN
american_scientific_journal-5481	101	7	mean	mean	VERB
american_scientific_journal-5481	101	8	,	,	PUNCT
american_scientific_journal-5481	101	9	standard	standard	ADJ
american_scientific_journal-5481	101	10	deviation	deviation	NOUN
american_scientific_journal-5481	101	11	(	(	PUNCT
american_scientific_journal-5481	101	12	sd	sd	NOUN
american_scientific_journal-5481	101	13	)	)	PUNCT
american_scientific_journal-5481	101	14	and	and	CCONJ
american_scientific_journal-5481	101	15	remarks	remark	NOUN
american_scientific_journal-5481	101	16	(	(	PUNCT
american_scientific_journal-5481	101	17	level	level	NOUN
american_scientific_journal-5481	101	18	of	of	ADP
american_scientific_journal-5481	101	19	significant	significant	ADJ
american_scientific_journal-5481	101	20	)	)	PUNCT
american_scientific_journal-5481	101	21	.	.	PUNCT
american_scientific_journal-5481	102	1	an	an	DET
american_scientific_journal-5481	102	2	average	average	ADJ
american_scientific_journal-5481	102	3	mean	mean	NOUN
american_scientific_journal-5481	102	4	above	above	ADP
american_scientific_journal-5481	102	5	3	3	NUM
american_scientific_journal-5481	102	6	is	be	AUX
american_scientific_journal-5481	102	7	considered	consider	VERB
american_scientific_journal-5481	102	8	to	to	PART
american_scientific_journal-5481	102	9	measure	measure	VERB
american_scientific_journal-5481	102	10	satisfaction	satisfaction	NOUN
american_scientific_journal-5481	102	11	on	on	ADP
american_scientific_journal-5481	102	12	the	the	DET
american_scientific_journal-5481	102	13	test	test	NOUN
american_scientific_journal-5481	102	14	variables	variable	NOUN
american_scientific_journal-5481	102	15	.	.	PUNCT
american_scientific_journal-5481	103	1	standard	standard	ADJ
american_scientific_journal-5481	103	2	deviation	deviation	NOUN
american_scientific_journal-5481	103	3	was	be	AUX
american_scientific_journal-5481	103	4	used	use	VERB
american_scientific_journal-5481	103	5	to	to	PART
american_scientific_journal-5481	103	6	show	show	VERB
american_scientific_journal-5481	103	7	the	the	DET
american_scientific_journal-5481	103	8	dispersion	dispersion	NOUN
american_scientific_journal-5481	103	9	from	from	ADP
american_scientific_journal-5481	103	10	the	the	DET
american_scientific_journal-5481	103	11	mean	mean	NOUN
american_scientific_journal-5481	103	12	.	.	PUNCT
american_scientific_journal-5481	104	1	a	a	DET
american_scientific_journal-5481	104	2	standard	standard	ADJ
american_scientific_journal-5481	104	3	deviation	deviation	NOUN
american_scientific_journal-5481	104	4	close	close	ADJ
american_scientific_journal-5481	104	5	to	to	ADP
american_scientific_journal-5481	104	6	0	0	NUM
american_scientific_journal-5481	104	7	indicates	indicate	VERB
american_scientific_journal-5481	104	8	that	that	SCONJ
american_scientific_journal-5481	104	9	the	the	DET
american_scientific_journal-5481	104	10	data	data	NOUN
american_scientific_journal-5481	104	11	points	point	NOUN
american_scientific_journal-5481	104	12	tend	tend	VERB
american_scientific_journal-5481	104	13	to	to	PART
american_scientific_journal-5481	104	14	be	be	AUX
american_scientific_journal-5481	104	15	very	very	ADV
american_scientific_journal-5481	104	16	close	close	ADJ
american_scientific_journal-5481	104	17	to	to	ADP
american_scientific_journal-5481	104	18	the	the	DET
american_scientific_journal-5481	104	19	mean	mean	NOUN
american_scientific_journal-5481	104	20	(	(	PUNCT
american_scientific_journal-5481	104	21	also	also	ADV
american_scientific_journal-5481	104	22	called	call	VERB
american_scientific_journal-5481	104	23	the	the	DET
american_scientific_journal-5481	104	24	expected	expect	VERB
american_scientific_journal-5481	104	25	value	value	NOUN
american_scientific_journal-5481	104	26	)	)	PUNCT
american_scientific_journal-5481	104	27	of	of	ADP
american_scientific_journal-5481	104	28	the	the	DET
american_scientific_journal-5481	104	29	set	set	NOUN
american_scientific_journal-5481	104	30	,	,	PUNCT
american_scientific_journal-5481	104	31	while	while	SCONJ
american_scientific_journal-5481	104	32	a	a	DET
american_scientific_journal-5481	104	33	high	high	ADJ
american_scientific_journal-5481	104	34	standard	standard	ADJ
american_scientific_journal-5481	104	35	deviation	deviation	NOUN
american_scientific_journal-5481	104	36	indicates	indicate	VERB
american_scientific_journal-5481	104	37	that	that	SCONJ
american_scientific_journal-5481	104	38	the	the	DET
american_scientific_journal-5481	104	39	data	data	NOUN
american_scientific_journal-5481	104	40	points	point	NOUN
american_scientific_journal-5481	104	41	are	be	AUX
american_scientific_journal-5481	104	42	spread	spread	VERB
american_scientific_journal-5481	104	43	out	out	ADP
american_scientific_journal-5481	104	44	over	over	ADP
american_scientific_journal-5481	104	45	a	a	DET
american_scientific_journal-5481	104	46	wider	wide	ADJ
american_scientific_journal-5481	104	47	range	range	NOUN
american_scientific_journal-5481	104	48	of	of	ADP
american_scientific_journal-5481	104	49	values	value	NOUN
american_scientific_journal-5481	104	50	while	while	SCONJ
american_scientific_journal-5481	104	51	the	the	DET
american_scientific_journal-5481	104	52	standard	standard	ADJ
american_scientific_journal-5481	104	53	error	error	NOUN
american_scientific_journal-5481	104	54	is	be	AUX
american_scientific_journal-5481	104	55	measure	measure	NOUN
american_scientific_journal-5481	104	56	of	of	ADP
american_scientific_journal-5481	104	57	the	the	DET
american_scientific_journal-5481	104	58	deviation	deviation	NOUN
american_scientific_journal-5481	104	59	of	of	ADP
american_scientific_journal-5481	104	60	the	the	DET
american_scientific_journal-5481	104	61	sample	sample	NOUN
american_scientific_journal-5481	104	62	mean	mean	VERB
american_scientific_journal-5481	104	63	from	from	ADP
american_scientific_journal-5481	104	64	the	the	DET
american_scientific_journal-5481	104	65	actual	actual	ADJ
american_scientific_journal-5481	104	66	mean	mean	NOUN
american_scientific_journal-5481	104	67	of	of	ADP
american_scientific_journal-5481	104	68	the	the	DET
american_scientific_journal-5481	104	69	population	population	NOUN
american_scientific_journal-5481	104	70	.	.	PUNCT
american_scientific_journal-5481	105	1	any	any	DET
american_scientific_journal-5481	105	2	test	test	NOUN
american_scientific_journal-5481	105	3	variable	variable	NOUN
american_scientific_journal-5481	105	4	which	which	PRON
american_scientific_journal-5481	105	5	its	its	PRON
american_scientific_journal-5481	105	6	sd	sd	NOUN
american_scientific_journal-5481	105	7	value	value	NOUN
american_scientific_journal-5481	105	8	is	be	AUX
american_scientific_journal-5481	105	9	<	<	X
american_scientific_journal-5481	105	10	1	1	NUM
american_scientific_journal-5481	105	11	is	be	AUX
american_scientific_journal-5481	105	12	said	say	VERB
american_scientific_journal-5481	105	13	to	to	PART
american_scientific_journal-5481	105	14	be	be	AUX
american_scientific_journal-5481	105	15	very	very	ADV
american_scientific_journal-5481	105	16	significant	significant	ADJ
american_scientific_journal-5481	105	17	while	while	SCONJ
american_scientific_journal-5481	105	18	variables	variable	NOUN
american_scientific_journal-5481	105	19	which	which	PRON
american_scientific_journal-5481	105	20	sd	sd	ADP
american_scientific_journal-5481	105	21	values	value	NOUN
american_scientific_journal-5481	105	22	are	be	AUX
american_scientific_journal-5481	105	23	>	>	X
american_scientific_journal-5481	105	24	1	1	NUM
american_scientific_journal-5481	105	25	but	but	CCONJ
american_scientific_journal-5481	105	26	<	<	X
american_scientific_journal-5481	105	27	1.10	1.10	NUM
american_scientific_journal-5481	105	28	are	be	AUX
american_scientific_journal-5481	105	29	believed	believe	VERB
american_scientific_journal-5481	105	30	to	to	PART
american_scientific_journal-5481	105	31	be	be	AUX
american_scientific_journal-5481	105	32	significant	significant	ADJ
american_scientific_journal-5481	105	33	or	or	CCONJ
american_scientific_journal-5481	105	34	otherwise	otherwise	ADV
american_scientific_journal-5481	105	35	it	it	PRON
american_scientific_journal-5481	105	36	is	be	AUX
american_scientific_journal-5481	105	37	just	just	ADV
american_scientific_journal-5481	105	38	significant	significant	ADJ
american_scientific_journal-5481	105	39	.	.	PUNCT
american_scientific_journal-5481	106	1	the	the	DET
american_scientific_journal-5481	106	2	following	follow	VERB
american_scientific_journal-5481	106	3	are	be	AUX
american_scientific_journal-5481	106	4	denoted	denote	VERB
american_scientific_journal-5481	106	5	as	as	ADP
american_scientific_journal-5481	106	6	not	not	PART
american_scientific_journal-5481	106	7	significant	significant	ADJ
american_scientific_journal-5481	106	8	(	(	PUNCT
american_scientific_journal-5481	106	9	n.s	n.s	PROPN
american_scientific_journal-5481	106	10	)	)	PUNCT
american_scientific_journal-5481	106	11	,	,	PUNCT
american_scientific_journal-5481	106	12	very	very	ADV
american_scientific_journal-5481	106	13	significant	significant	ADJ
american_scientific_journal-5481	106	14	(	(	PUNCT
american_scientific_journal-5481	106	15	v.s	v.s	PROPN
american_scientific_journal-5481	106	16	)	)	PUNCT
american_scientific_journal-5481	106	17	,	,	PUNCT
american_scientific_journal-5481	106	18	significant	significant	ADJ
american_scientific_journal-5481	106	19	(	(	PUNCT
american_scientific_journal-5481	106	20	s	s	NOUN
american_scientific_journal-5481	106	21	)	)	PUNCT
american_scientific_journal-5481	106	22	and	and	CCONJ
american_scientific_journal-5481	106	23	just	just	ADV
american_scientific_journal-5481	106	24	significant	significant	ADJ
american_scientific_journal-5481	106	25	(	(	PUNCT
american_scientific_journal-5481	106	26	j.s	j.s	PROPN
american_scientific_journal-5481	106	27	)	)	PUNCT
american_scientific_journal-5481	106	28	.	.	PUNCT
american_scientific_journal-5481	107	1	table	table	NOUN
american_scientific_journal-5481	107	2	1	1	NUM
american_scientific_journal-5481	107	3	:	:	PUNCT
american_scientific_journal-5481	107	4	descriptive	descriptive	ADJ
american_scientific_journal-5481	107	5	statistics	statistic	NOUN
american_scientific_journal-5481	107	6	computed	compute	VERB
american_scientific_journal-5481	107	7	for	for	ADP
american_scientific_journal-5481	107	8	the	the	DET
american_scientific_journal-5481	107	9	respondents	respondent	NOUN
american_scientific_journal-5481	107	10	on	on	ADP
american_scientific_journal-5481	107	11	the	the	DET
american_scientific_journal-5481	107	12	causes	cause	NOUN
american_scientific_journal-5481	107	13	of	of	ADP
american_scientific_journal-5481	107	14	accounting	accounting	NOUN
american_scientific_journal-5481	107	15	manipulations	manipulation	NOUN
american_scientific_journal-5481	107	16	in	in	ADP
american_scientific_journal-5481	107	17	nigeria	nigeria	PROPN
american_scientific_journal-5481	107	18	firms	firm	NOUN
american_scientific_journal-5481	107	19	tested	test	VERB
american_scientific_journal-5481	107	20	variables	variable	NOUN
american_scientific_journal-5481	107	21	n	n	PRON
american_scientific_journal-5481	107	22	scores	score	NOUN
american_scientific_journal-5481	107	23	mean	mean	VERB
american_scientific_journal-5481	107	24	sd	sd	ADP
american_scientific_journal-5481	107	25	remarks	remark	NOUN
american_scientific_journal-5481	107	26	to	to	PART
american_scientific_journal-5481	107	27	increase	increase	VERB
american_scientific_journal-5481	107	28	firm	firm	ADJ
american_scientific_journal-5481	107	29	’s	’s	PART
american_scientific_journal-5481	107	30	value	value	NOUN
american_scientific_journal-5481	107	31	and	and	CCONJ
american_scientific_journal-5481	107	32	hence	hence	ADV
american_scientific_journal-5481	107	33	share	share	VERB
american_scientific_journal-5481	107	34	price	price	NOUN
american_scientific_journal-5481	107	35	150	150	NUM
american_scientific_journal-5481	107	36	673	673	NUM
american_scientific_journal-5481	107	37	4.49	4.49	NUM
american_scientific_journal-5481	107	38	0.75	0.75	NUM
american_scientific_journal-5481	107	39	very	very	ADV
american_scientific_journal-5481	107	40	significant	significant	ADJ
american_scientific_journal-5481	107	41	to	to	PART
american_scientific_journal-5481	107	42	reduce	reduce	VERB
american_scientific_journal-5481	107	43	tax	tax	NOUN
american_scientific_journal-5481	107	44	obligations	obligation	NOUN
american_scientific_journal-5481	107	45	150	150	NUM
american_scientific_journal-5481	107	46	628	628	NUM
american_scientific_journal-5481	107	47	4.19	4.19	NUM
american_scientific_journal-5481	107	48	0.86	0.86	NUM
american_scientific_journal-5481	107	49	very	very	ADV
american_scientific_journal-5481	107	50	significant	significant	ADJ
american_scientific_journal-5481	107	51	conflict	conflict	NOUN
american_scientific_journal-5481	107	52	of	of	ADP
american_scientific_journal-5481	107	53	interest	interest	NOUN
american_scientific_journal-5481	107	54	150	150	NUM
american_scientific_journal-5481	107	55	578	578	NUM
american_scientific_journal-5481	107	56	3.85	3.85	NUM
american_scientific_journal-5481	107	57	1.12	1.12	NUM
american_scientific_journal-5481	107	58	significant	significant	ADJ
american_scientific_journal-5481	107	59	for	for	ADP
american_scientific_journal-5481	107	60	competition	competition	NOUN
american_scientific_journal-5481	107	61	150	150	NUM
american_scientific_journal-5481	107	62	580	580	NUM
american_scientific_journal-5481	107	63	3.87	3.87	NUM
american_scientific_journal-5481	107	64	1.37	1.37	NUM
american_scientific_journal-5481	107	65	significant	significant	ADJ
american_scientific_journal-5481	107	66	to	to	PART
american_scientific_journal-5481	107	67	attract	attract	VERB
american_scientific_journal-5481	107	68	investors	investor	NOUN
american_scientific_journal-5481	107	69	150	150	NUM
american_scientific_journal-5481	107	70	584	584	NUM
american_scientific_journal-5481	107	71	3.89	3.89	NUM
american_scientific_journal-5481	107	72	1.15	1.15	NUM
american_scientific_journal-5481	107	73	significant	significant	ADJ
american_scientific_journal-5481	107	74	to	to	ADP
american_scientific_journal-5481	107	75	buying	buy	VERB
american_scientific_journal-5481	107	76	time	time	NOUN
american_scientific_journal-5481	107	77	for	for	ADP
american_scientific_journal-5481	107	78	not	not	PART
american_scientific_journal-5481	107	79	settling	settle	VERB
american_scientific_journal-5481	107	80	debts	debt	NOUN
american_scientific_journal-5481	107	81	150	150	NUM
american_scientific_journal-5481	107	82	571	571	NUM
american_scientific_journal-5481	107	83	3.81	3.81	NUM
american_scientific_journal-5481	107	84	1.39	1.39	NUM
american_scientific_journal-5481	107	85	significant	significant	ADJ
american_scientific_journal-5481	107	86	to	to	PART
american_scientific_journal-5481	107	87	beat	beat	VERB
american_scientific_journal-5481	107	88	analysts	analyst	NOUN
american_scientific_journal-5481	107	89	’	’	PART
american_scientific_journal-5481	107	90	forecasts	forecast	NOUN
american_scientific_journal-5481	107	91	about	about	ADP
american_scientific_journal-5481	107	92	future	future	ADJ
american_scientific_journal-5481	107	93	company	company	NOUN
american_scientific_journal-5481	107	94	performance	performance	NOUN
american_scientific_journal-5481	107	95	150	150	NUM
american_scientific_journal-5481	107	96	663	663	NUM
american_scientific_journal-5481	107	97	4.42	4.42	NUM
american_scientific_journal-5481	107	98	1.02	1.02	NUM
american_scientific_journal-5481	107	99	significant	significant	ADJ
american_scientific_journal-5481	107	100	freedom	freedom	NOUN
american_scientific_journal-5481	107	101	given	give	VERB
american_scientific_journal-5481	107	102	preparers	preparer	NOUN
american_scientific_journal-5481	107	103	of	of	ADP
american_scientific_journal-5481	107	104	financial	financial	ADJ
american_scientific_journal-5481	107	105	statement	statement	NOUN
american_scientific_journal-5481	107	106	by	by	ADP
american_scientific_journal-5481	107	107	standard	standard	ADJ
american_scientific_journal-5481	107	108	setters	setter	NOUN
american_scientific_journal-5481	107	109	gives	give	VERB
american_scientific_journal-5481	107	110	room	room	NOUN
american_scientific_journal-5481	107	111	for	for	ADP
american_scientific_journal-5481	107	112	manipulation	manipulation	NOUN
american_scientific_journal-5481	107	113	in	in	ADP
american_scientific_journal-5481	107	114	the	the	DET
american_scientific_journal-5481	107	115	books	book	NOUN
american_scientific_journal-5481	107	116	of	of	ADP
american_scientific_journal-5481	107	117	accounts	account	NOUN
american_scientific_journal-5481	107	118	150	150	NUM
american_scientific_journal-5481	107	119	627	627	NUM
american_scientific_journal-5481	107	120	4.18	4.18	NUM
american_scientific_journal-5481	107	121	0.89	0.89	NUM
american_scientific_journal-5481	107	122	very	very	ADV
american_scientific_journal-5481	107	123	significant	significant	ADJ
american_scientific_journal-5481	107	124	preparers	preparer	NOUN
american_scientific_journal-5481	107	125	have	have	VERB
american_scientific_journal-5481	107	126	tendencies	tendency	NOUN
american_scientific_journal-5481	107	127	to	to	PART
american_scientific_journal-5481	107	128	manipulate	manipulate	VERB
american_scientific_journal-5481	107	129	financial	financial	ADJ
american_scientific_journal-5481	107	130	figures	figure	NOUN
american_scientific_journal-5481	107	131	in	in	ADP
american_scientific_journal-5481	107	132	their	their	PRON
american_scientific_journal-5481	107	133	favour	favour	NOUN
american_scientific_journal-5481	107	134	for	for	ADP
american_scientific_journal-5481	107	135	selfish	selfish	ADJ
american_scientific_journal-5481	107	136	reasons	reason	NOUN
american_scientific_journal-5481	107	137	150	150	NUM
american_scientific_journal-5481	107	138	656	656	NUM
american_scientific_journal-5481	107	139	4.37	4.37	NUM
american_scientific_journal-5481	107	140	0.63	0.63	NUM
american_scientific_journal-5481	107	141	very	very	ADV
american_scientific_journal-5481	107	142	significant	significant	ADJ
american_scientific_journal-5481	107	143	undue	undue	ADJ
american_scientific_journal-5481	107	144	affinity	affinity	NOUN
american_scientific_journal-5481	107	145	between	between	ADP
american_scientific_journal-5481	107	146	external	external	ADJ
american_scientific_journal-5481	107	147	auditors	auditor	NOUN
american_scientific_journal-5481	107	148	and	and	CCONJ
american_scientific_journal-5481	107	149	corporate	corporate	ADJ
american_scientific_journal-5481	107	150	client	client	NOUN
american_scientific_journal-5481	107	151	makes	make	VERB
american_scientific_journal-5481	107	152	it	it	PRON
american_scientific_journal-5481	107	153	difficult	difficult	ADJ
american_scientific_journal-5481	107	154	to	to	PART
american_scientific_journal-5481	107	155	detect	detect	VERB
american_scientific_journal-5481	107	156	ams	am	NOUN
american_scientific_journal-5481	107	157	150	150	NUM
american_scientific_journal-5481	107	158	637	637	NUM
american_scientific_journal-5481	107	159	4.25	4.25	NUM
american_scientific_journal-5481	107	160	0.52	0.52	NUM
american_scientific_journal-5481	107	161	very	very	ADV
american_scientific_journal-5481	107	162	significant	significant	ADJ
american_scientific_journal-5481	107	163	financial	financial	ADJ
american_scientific_journal-5481	107	164	accounting	accounting	NOUN
american_scientific_journal-5481	107	165	standards	standard	NOUN
american_scientific_journal-5481	107	166	board	board	NOUN
american_scientific_journal-5481	107	167	(	(	PUNCT
american_scientific_journal-5481	107	168	fasb	fasb	PROPN
american_scientific_journal-5481	107	169	)	)	PUNCT
american_scientific_journal-5481	107	170	which	which	PRON
american_scientific_journal-5481	107	171	sets	set	VERB
american_scientific_journal-5481	107	172	up	up	ADP
american_scientific_journal-5481	107	173	gaap	gaap	NOUN
american_scientific_journal-5481	107	174	standards	standard	NOUN
american_scientific_journal-5481	107	175	,	,	PUNCT
american_scientific_journal-5481	107	176	provides	provide	VERB
american_scientific_journal-5481	107	177	a	a	DET
american_scientific_journal-5481	107	178	significant	significant	ADJ
american_scientific_journal-5481	107	179	latitude	latitude	NOUN
american_scientific_journal-5481	107	180	to	to	PART
american_scientific_journal-5481	107	181	be	be	AUX
american_scientific_journal-5481	107	182	used	use	VERB
american_scientific_journal-5481	107	183	by	by	ADP
american_scientific_journal-5481	107	184	corporate	corporate	ADJ
american_scientific_journal-5481	107	185	management	management	NOUN
american_scientific_journal-5481	107	186	150	150	NUM
american_scientific_journal-5481	107	187	624	624	NUM
american_scientific_journal-5481	107	188	4.16	4.16	NUM
american_scientific_journal-5481	107	189	1.14	1.14	NUM
american_scientific_journal-5481	107	190	significant	significant	ADJ
american_scientific_journal-5481	107	191	to	to	ADP
american_scientific_journal-5481	107	192	some	some	DET
american_scientific_journal-5481	107	193	extent	extent	NOUN
american_scientific_journal-5481	107	194	irrelevant	irrelevant	ADJ
american_scientific_journal-5481	107	195	and	and	CCONJ
american_scientific_journal-5481	107	196	obsolete	obsolete	ADJ
american_scientific_journal-5481	107	197	policies	policy	NOUN
american_scientific_journal-5481	107	198	of	of	ADP
american_scientific_journal-5481	107	199	the	the	DET
american_scientific_journal-5481	107	200	accounting	accounting	NOUN
american_scientific_journal-5481	107	201	bodies	body	NOUN
american_scientific_journal-5481	107	202	150	150	NUM
american_scientific_journal-5481	107	203	545	545	NUM
american_scientific_journal-5481	107	204	3.63	3.63	NUM
american_scientific_journal-5481	107	205	1.39	1.39	NUM
american_scientific_journal-5481	107	206	significant	significant	ADJ
american_scientific_journal-5481	107	207	weak	weak	ADJ
american_scientific_journal-5481	107	208	implementation	implementation	NOUN
american_scientific_journal-5481	107	209	and	and	CCONJ
american_scientific_journal-5481	107	210	enforcement	enforcement	NOUN
american_scientific_journal-5481	107	211	of	of	ADP
american_scientific_journal-5481	107	212	accounting	accounting	NOUN
american_scientific_journal-5481	107	213	policies	policy	NOUN
american_scientific_journal-5481	107	214	by	by	ADP
american_scientific_journal-5481	107	215	regulatory	regulatory	ADJ
american_scientific_journal-5481	107	216	bodies	body	NOUN
american_scientific_journal-5481	107	217	150	150	NUM
american_scientific_journal-5481	107	218	617	617	NUM
american_scientific_journal-5481	107	219	4.11	4.11	NUM
american_scientific_journal-5481	107	220	1.11	1.11	NUM
american_scientific_journal-5481	107	221	significant	significant	ADJ
american_scientific_journal-5481	107	222	to	to	ADP
american_scientific_journal-5481	107	223	some	some	DET
american_scientific_journal-5481	107	224	extent	extent	NOUN
american_scientific_journal-5481	107	225	lack	lack	NOUN
american_scientific_journal-5481	107	226	of	of	ADP
american_scientific_journal-5481	107	227	qualified	qualified	ADJ
american_scientific_journal-5481	107	228	personnel	personnel	NOUN
american_scientific_journal-5481	107	229	and	and	CCONJ
american_scientific_journal-5481	107	230	accountant	accountant	NOUN
american_scientific_journal-5481	107	231	to	to	PART
american_scientific_journal-5481	107	232	prepare	prepare	VERB
american_scientific_journal-5481	107	233	and	and	CCONJ
american_scientific_journal-5481	107	234	report	report	VERB
american_scientific_journal-5481	107	235	financial	financial	ADJ
american_scientific_journal-5481	107	236	transactions	transaction	NOUN
american_scientific_journal-5481	107	237	150	150	NUM
american_scientific_journal-5481	107	238	543	543	NUM
american_scientific_journal-5481	107	239	3.62	3.62	NUM
american_scientific_journal-5481	107	240	1.20	1.20	NUM
american_scientific_journal-5481	107	241	significant	significant	ADJ
american_scientific_journal-5481	107	242	table	table	NOUN
american_scientific_journal-5481	107	243	1	1	NUM
american_scientific_journal-5481	107	244	presents	present	VERB
american_scientific_journal-5481	107	245	the	the	DET
american_scientific_journal-5481	107	246	results	result	NOUN
american_scientific_journal-5481	107	247	of	of	ADP
american_scientific_journal-5481	107	248	mean	mean	ADJ
american_scientific_journal-5481	107	249	and	and	CCONJ
american_scientific_journal-5481	107	250	standard	standard	ADJ
american_scientific_journal-5481	107	251	deviation	deviation	NOUN
american_scientific_journal-5481	107	252	computed	compute	VERB
american_scientific_journal-5481	107	253	on	on	ADP
american_scientific_journal-5481	107	254	the	the	DET
american_scientific_journal-5481	107	255	distribution	distribution	NOUN
american_scientific_journal-5481	107	256	of	of	ADP
american_scientific_journal-5481	107	257	respondents	respondent	NOUN
american_scientific_journal-5481	107	258	’	’	PART
american_scientific_journal-5481	107	259	perception	perception	NOUN
american_scientific_journal-5481	107	260	on	on	ADP
american_scientific_journal-5481	107	261	the	the	DET
american_scientific_journal-5481	107	262	causes	cause	NOUN
american_scientific_journal-5481	107	263	of	of	ADP
american_scientific_journal-5481	107	264	accounting	accounting	NOUN
american_scientific_journal-5481	107	265	manipulation	manipulation	NOUN
american_scientific_journal-5481	107	266	in	in	ADP
american_scientific_journal-5481	107	267	nigerian	nigerian	ADJ
american_scientific_journal-5481	107	268	firms	firm	NOUN
american_scientific_journal-5481	107	269	.	.	PUNCT
american_scientific_journal-5481	108	1	based	base	VERB
american_scientific_journal-5481	108	2	on	on	ADP
american_scientific_journal-5481	108	3	the	the	DET
american_scientific_journal-5481	108	4	results	result	NOUN
american_scientific_journal-5481	108	5	,	,	PUNCT
american_scientific_journal-5481	108	6	there	there	PRON
american_scientific_journal-5481	108	7	are	be	VERB
american_scientific_journal-5481	108	8	factors	factor	NOUN
american_scientific_journal-5481	108	9	american	american	PROPN
american_scientific_journal-5481	108	10	scientific	scientific	ADJ
american_scientific_journal-5481	108	11	research	research	NOUN
american_scientific_journal-5481	108	12	journal	journal	NOUN
american_scientific_journal-5481	108	13	for	for	ADP
american_scientific_journal-5481	108	14	engineering	engineering	NOUN
american_scientific_journal-5481	108	15	,	,	PUNCT
american_scientific_journal-5481	108	16	technology	technology	NOUN
american_scientific_journal-5481	108	17	,	,	PUNCT
american_scientific_journal-5481	108	18	and	and	CCONJ
american_scientific_journal-5481	108	19	sciences	science	NOUN
american_scientific_journal-5481	108	20	(	(	PUNCT
american_scientific_journal-5481	108	21	asrjets	asrjet	NOUN
american_scientific_journal-5481	108	22	)	)	PUNCT
american_scientific_journal-5481	108	23	(	(	PUNCT
american_scientific_journal-5481	108	24	2020	2020	NUM
american_scientific_journal-5481	108	25	)	)	PUNCT
american_scientific_journal-5481	108	26	volume	volume	NOUN
american_scientific_journal-5481	108	27	63	63	NUM
american_scientific_journal-5481	108	28	,	,	PUNCT
american_scientific_journal-5481	108	29	no	no	DET
american_scientific_journal-5481	108	30	1	1	NUM
american_scientific_journal-5481	108	31	,	,	PUNCT
american_scientific_journal-5481	108	32	pp	pp	ADV
american_scientific_journal-5481	108	33	158	158	NUM
american_scientific_journal-5481	108	34	-	-	SYM
american_scientific_journal-5481	108	35	170	170	NUM
american_scientific_journal-5481	108	36	164	164	NUM
american_scientific_journal-5481	108	37	responsible	responsible	ADJ
american_scientific_journal-5481	108	38	for	for	ADP
american_scientific_journal-5481	108	39	accounting	accounting	NOUN
american_scientific_journal-5481	108	40	manipulations	manipulation	NOUN
american_scientific_journal-5481	108	41	in	in	ADP
american_scientific_journal-5481	108	42	nigerian	nigerian	ADJ
american_scientific_journal-5481	108	43	firms	firm	NOUN
american_scientific_journal-5481	108	44	.	.	PUNCT
american_scientific_journal-5481	109	1	among	among	ADP
american_scientific_journal-5481	109	2	these	these	DET
american_scientific_journal-5481	109	3	factors	factor	NOUN
american_scientific_journal-5481	109	4	that	that	PRON
american_scientific_journal-5481	109	5	are	be	AUX
american_scientific_journal-5481	109	6	responsible	responsible	ADJ
american_scientific_journal-5481	109	7	for	for	ADP
american_scientific_journal-5481	109	8	misstatement	misstatement	NOUN
american_scientific_journal-5481	109	9	of	of	ADP
american_scientific_journal-5481	109	10	financial	financial	ADJ
american_scientific_journal-5481	109	11	information	information	NOUN
american_scientific_journal-5481	109	12	by	by	ADP
american_scientific_journal-5481	109	13	the	the	DET
american_scientific_journal-5481	109	14	management	management	NOUN
american_scientific_journal-5481	109	15	of	of	ADP
american_scientific_journal-5481	109	16	firms	firm	NOUN
american_scientific_journal-5481	109	17	are	be	AUX
american_scientific_journal-5481	109	18	undue	undue	ADJ
american_scientific_journal-5481	109	19	relationship	relationship	NOUN
american_scientific_journal-5481	109	20	between	between	ADP
american_scientific_journal-5481	109	21	external	external	ADJ
american_scientific_journal-5481	109	22	auditor	auditor	NOUN
american_scientific_journal-5481	109	23	and	and	CCONJ
american_scientific_journal-5481	109	24	the	the	DET
american_scientific_journal-5481	109	25	firm	firm	NOUN
american_scientific_journal-5481	109	26	with	with	ADP
american_scientific_journal-5481	109	27	(	(	PUNCT
american_scientific_journal-5481	109	28	0.52	0.52	NUM
american_scientific_journal-5481	109	29	)	)	PUNCT
american_scientific_journal-5481	109	30	,	,	PUNCT
american_scientific_journal-5481	109	31	selfish	selfish	ADJ
american_scientific_journal-5481	109	32	reasons	reason	NOUN
american_scientific_journal-5481	109	33	(	(	PUNCT
american_scientific_journal-5481	109	34	0.63	0.63	NUM
american_scientific_journal-5481	109	35	)	)	PUNCT
american_scientific_journal-5481	109	36	as	as	ADV
american_scientific_journal-5481	109	37	well	well	ADV
american_scientific_journal-5481	109	38	as	as	ADP
american_scientific_journal-5481	109	39	increase	increase	NOUN
american_scientific_journal-5481	109	40	in	in	ADP
american_scientific_journal-5481	109	41	the	the	DET
american_scientific_journal-5481	109	42	value	value	NOUN
american_scientific_journal-5481	109	43	of	of	ADP
american_scientific_journal-5481	109	44	firms	firm	NOUN
american_scientific_journal-5481	109	45	(	(	PUNCT
american_scientific_journal-5481	109	46	0.75	0.75	NUM
american_scientific_journal-5481	109	47	)	)	PUNCT
american_scientific_journal-5481	109	48	which	which	PRON
american_scientific_journal-5481	109	49	were	be	AUX
american_scientific_journal-5481	109	50	found	find	VERB
american_scientific_journal-5481	109	51	to	to	PART
american_scientific_journal-5481	109	52	top	top	VERB
american_scientific_journal-5481	109	53	the	the	DET
american_scientific_journal-5481	109	54	reasons	reason	NOUN
american_scientific_journal-5481	109	55	for	for	ADP
american_scientific_journal-5481	109	56	accounting	accounting	NOUN
american_scientific_journal-5481	109	57	manipulations	manipulation	NOUN
american_scientific_journal-5481	109	58	in	in	ADP
american_scientific_journal-5481	109	59	nigeria	nigeria	PROPN
american_scientific_journal-5481	109	60	.	.	PUNCT
american_scientific_journal-5481	110	1	there	there	PRON
american_scientific_journal-5481	110	2	are	be	VERB
american_scientific_journal-5481	110	3	other	other	ADJ
american_scientific_journal-5481	110	4	factors	factor	NOUN
american_scientific_journal-5481	110	5	that	that	PRON
american_scientific_journal-5481	110	6	are	be	AUX
american_scientific_journal-5481	110	7	very	very	ADV
american_scientific_journal-5481	110	8	significant	significant	ADJ
american_scientific_journal-5481	110	9	like	like	ADP
american_scientific_journal-5481	110	10	reducing	reduce	VERB
american_scientific_journal-5481	110	11	tax	tax	NOUN
american_scientific_journal-5481	110	12	burden	burden	NOUN
american_scientific_journal-5481	110	13	with	with	ADP
american_scientific_journal-5481	110	14	(	(	PUNCT
american_scientific_journal-5481	110	15	0.86	0.86	NUM
american_scientific_journal-5481	110	16	)	)	PUNCT
american_scientific_journal-5481	110	17	and	and	CCONJ
american_scientific_journal-5481	110	18	the	the	DET
american_scientific_journal-5481	110	19	latitude	latitude	NOUN
american_scientific_journal-5481	110	20	given	give	VERB
american_scientific_journal-5481	110	21	preparers	preparer	NOUN
american_scientific_journal-5481	110	22	(	(	PUNCT
american_scientific_journal-5481	110	23	0.89	0.89	NUM
american_scientific_journal-5481	110	24	)	)	PUNCT
american_scientific_journal-5481	110	25	respectively	respectively	ADV
american_scientific_journal-5481	110	26	.	.	PUNCT
american_scientific_journal-5481	111	1	it	it	PRON
american_scientific_journal-5481	111	2	was	be	AUX
american_scientific_journal-5481	111	3	found	find	VERB
american_scientific_journal-5481	111	4	that	that	SCONJ
american_scientific_journal-5481	111	5	firms	firm	NOUN
american_scientific_journal-5481	111	6	in	in	ADP
american_scientific_journal-5481	111	7	nigeria	nigeria	PROPN
american_scientific_journal-5481	111	8	manipulate	manipulate	VERB
american_scientific_journal-5481	111	9	their	their	PRON
american_scientific_journal-5481	111	10	books	book	NOUN
american_scientific_journal-5481	111	11	of	of	ADP
american_scientific_journal-5481	111	12	accounts	account	NOUN
american_scientific_journal-5481	111	13	for	for	ADP
american_scientific_journal-5481	111	14	targeted	target	VERB
american_scientific_journal-5481	111	15	purposes	purpose	NOUN
american_scientific_journal-5481	111	16	.	.	PUNCT
american_scientific_journal-5481	112	1	this	this	DET
american_scientific_journal-5481	112	2	claim	claim	NOUN
american_scientific_journal-5481	112	3	was	be	AUX
american_scientific_journal-5481	112	4	premised	premise	VERB
american_scientific_journal-5481	112	5	on	on	ADP
american_scientific_journal-5481	112	6	the	the	DET
american_scientific_journal-5481	112	7	mean	mean	ADJ
american_scientific_journal-5481	112	8	values	value	NOUN
american_scientific_journal-5481	112	9	computed	compute	VERB
american_scientific_journal-5481	112	10	for	for	ADP
american_scientific_journal-5481	112	11	all	all	DET
american_scientific_journal-5481	112	12	the	the	DET
american_scientific_journal-5481	112	13	test	test	NOUN
american_scientific_journal-5481	112	14	items	item	NOUN
american_scientific_journal-5481	112	15	were	be	AUX
american_scientific_journal-5481	112	16	greater	great	ADJ
american_scientific_journal-5481	112	17	than	than	ADP
american_scientific_journal-5481	112	18	or	or	CCONJ
american_scientific_journal-5481	112	19	equal	equal	ADJ
american_scientific_journal-5481	112	20	to	to	ADP
american_scientific_journal-5481	112	21	acceptable	acceptable	ADJ
american_scientific_journal-5481	112	22	mean	mean	NOUN
american_scientific_journal-5481	112	23	of	of	ADP
american_scientific_journal-5481	112	24	3.00	3.00	NUM
american_scientific_journal-5481	112	25	on	on	ADP
american_scientific_journal-5481	112	26	a	a	DET
american_scientific_journal-5481	112	27	five	five	NUM
american_scientific_journal-5481	112	28	point	point	NOUN
american_scientific_journal-5481	112	29	likert	likert	ADJ
american_scientific_journal-5481	112	30	scale	scale	NOUN
american_scientific_journal-5481	112	31	.	.	PUNCT
american_scientific_journal-5481	113	1	table	table	NOUN
american_scientific_journal-5481	113	2	2	2	NUM
american_scientific_journal-5481	113	3	:	:	PUNCT
american_scientific_journal-5481	113	4	descriptive	descriptive	ADJ
american_scientific_journal-5481	113	5	statistics	statistic	NOUN
american_scientific_journal-5481	113	6	computed	compute	VERB
american_scientific_journal-5481	113	7	on	on	ADP
american_scientific_journal-5481	113	8	the	the	DET
american_scientific_journal-5481	113	9	perception	perception	NOUN
american_scientific_journal-5481	113	10	of	of	ADP
american_scientific_journal-5481	113	11	respondents	respondent	NOUN
american_scientific_journal-5481	113	12	on	on	ADP
american_scientific_journal-5481	113	13	the	the	DET
american_scientific_journal-5481	113	14	effect	effect	NOUN
american_scientific_journal-5481	113	15	of	of	ADP
american_scientific_journal-5481	113	16	accounting	accounting	NOUN
american_scientific_journal-5481	113	17	manipulation	manipulation	NOUN
american_scientific_journal-5481	113	18	on	on	ADP
american_scientific_journal-5481	113	19	firms	firm	NOUN
american_scientific_journal-5481	113	20	’	'	PUNCT
american_scientific_journal-5481	113	21	value	value	NOUN
american_scientific_journal-5481	113	22	tested	test	VERB
american_scientific_journal-5481	113	23	variables	variable	NOUN
american_scientific_journal-5481	113	24	n	n	PRON
american_scientific_journal-5481	113	25	scores	score	NOUN
american_scientific_journal-5481	113	26	mean	mean	VERB
american_scientific_journal-5481	113	27	sd	sd	ADP
american_scientific_journal-5481	113	28	remarks	remark	NOUN
american_scientific_journal-5481	113	29	recognizing	recognize	VERB
american_scientific_journal-5481	113	30	fictitious	fictitious	ADJ
american_scientific_journal-5481	113	31	revenue	revenue	NOUN
american_scientific_journal-5481	113	32	increases	increase	VERB
american_scientific_journal-5481	113	33	net	net	ADJ
american_scientific_journal-5481	113	34	operating	operating	NOUN
american_scientific_journal-5481	113	35	income	income	NOUN
american_scientific_journal-5481	113	36	150	150	NUM
american_scientific_journal-5481	113	37	574	574	NUM
american_scientific_journal-5481	113	38	3.83	3.83	NUM
american_scientific_journal-5481	113	39	1.39	1.39	NUM
american_scientific_journal-5481	113	40	significant	significant	ADJ
american_scientific_journal-5481	113	41	manipulating	manipulate	VERB
american_scientific_journal-5481	113	42	figure	figure	NOUN
american_scientific_journal-5481	113	43	or	or	CCONJ
american_scientific_journal-5481	113	44	income	income	NOUN
american_scientific_journal-5481	113	45	statement	statement	NOUN
american_scientific_journal-5481	113	46	boosts	boost	VERB
american_scientific_journal-5481	113	47	pbit	pbit	VERB
american_scientific_journal-5481	113	48	150	150	NUM
american_scientific_journal-5481	113	49	571	571	NUM
american_scientific_journal-5481	113	50	3.81	3.81	NUM
american_scientific_journal-5481	113	51	1.14	1.14	NUM
american_scientific_journal-5481	113	52	significant	significant	ADJ
american_scientific_journal-5481	113	53	aggressive	aggressive	ADJ
american_scientific_journal-5481	113	54	capitalization	capitalization	NOUN
american_scientific_journal-5481	113	55	and	and	CCONJ
american_scientific_journal-5481	113	56	extended	extend	VERB
american_scientific_journal-5481	113	57	amortization	amortization	NOUN
american_scientific_journal-5481	113	58	policies	policy	NOUN
american_scientific_journal-5481	113	59	to	to	PART
american_scientific_journal-5481	113	60	smooth	smooth	VERB
american_scientific_journal-5481	113	61	income	income	NOUN
american_scientific_journal-5481	113	62	and	and	CCONJ
american_scientific_journal-5481	113	63	present	present	ADJ
american_scientific_journal-5481	113	64	picture	picture	NOUN
american_scientific_journal-5481	113	65	of	of	ADP
american_scientific_journal-5481	113	66	growth	growth	NOUN
american_scientific_journal-5481	113	67	in	in	ADP
american_scientific_journal-5481	113	68	eps	eps	PROPN
american_scientific_journal-5481	113	69	and	and	CCONJ
american_scientific_journal-5481	113	70	dps	dps	PROPN
american_scientific_journal-5481	113	71	150	150	NUM
american_scientific_journal-5481	113	72	615	615	NUM
american_scientific_journal-5481	113	73	4.10	4.10	NUM
american_scientific_journal-5481	113	74	1.11	1.11	NUM
american_scientific_journal-5481	113	75	significant	significant	ADJ
american_scientific_journal-5481	113	76	the	the	DET
american_scientific_journal-5481	113	77	use	use	NOUN
american_scientific_journal-5481	113	78	of	of	ADP
american_scientific_journal-5481	113	79	exaggerated	exaggerated	ADJ
american_scientific_journal-5481	113	80	non	non	ADJ
american_scientific_journal-5481	113	81	-	-	ADJ
american_scientific_journal-5481	113	82	recurring	recurring	ADJ
american_scientific_journal-5481	113	83	items	item	NOUN
american_scientific_journal-5481	113	84	to	to	PART
american_scientific_journal-5481	113	85	increase	increase	VERB
american_scientific_journal-5481	113	86	proforma	proforma	NOUN
american_scientific_journal-5481	113	87	earnings	earning	NOUN
american_scientific_journal-5481	113	88	150	150	NUM
american_scientific_journal-5481	113	89	595	595	NUM
american_scientific_journal-5481	113	90	3.97	3.97	NUM
american_scientific_journal-5481	113	91	1.26	1.26	NUM
american_scientific_journal-5481	113	92	significant	significant	ADJ
american_scientific_journal-5481	113	93	falsification	falsification	NOUN
american_scientific_journal-5481	113	94	of	of	ADP
american_scientific_journal-5481	113	95	assets	asset	NOUN
american_scientific_journal-5481	113	96	figures	figure	NOUN
american_scientific_journal-5481	113	97	for	for	ADP
american_scientific_journal-5481	113	98	gains	gain	NOUN
american_scientific_journal-5481	113	99	and	and	CCONJ
american_scientific_journal-5481	113	100	hence	hence	ADV
american_scientific_journal-5481	113	101	present	present	ADJ
american_scientific_journal-5481	113	102	picture	picture	NOUN
american_scientific_journal-5481	113	103	of	of	ADP
american_scientific_journal-5481	113	104	profitability	profitability	NOUN
american_scientific_journal-5481	113	105	150	150	NUM
american_scientific_journal-5481	113	106	586	586	NUM
american_scientific_journal-5481	113	107	3.91	3.91	NUM
american_scientific_journal-5481	113	108	1.39	1.39	NUM
american_scientific_journal-5481	113	109	significant	significant	ADJ
american_scientific_journal-5481	113	110	under	under	ADV
american_scientific_journal-5481	113	111	–	–	PUNCT
american_scientific_journal-5481	113	112	accruing	accrue	VERB
american_scientific_journal-5481	113	113	expenses	expense	NOUN
american_scientific_journal-5481	113	114	to	to	PART
american_scientific_journal-5481	113	115	enhance	enhance	VERB
american_scientific_journal-5481	113	116	net	net	ADJ
american_scientific_journal-5481	113	117	operating	operating	NOUN
american_scientific_journal-5481	113	118	income	income	NOUN
american_scientific_journal-5481	113	119	150	150	NUM
american_scientific_journal-5481	113	120	622	622	NUM
american_scientific_journal-5481	113	121	4.15	4.15	NUM
american_scientific_journal-5481	113	122	1.03	1.03	NUM
american_scientific_journal-5481	113	123	significant	significant	ADJ
american_scientific_journal-5481	113	124	to	to	ADP
american_scientific_journal-5481	113	125	some	some	DET
american_scientific_journal-5481	113	126	extent	extent	NOUN
american_scientific_journal-5481	113	127	intentional	intentional	ADJ
american_scientific_journal-5481	113	128	minor	minor	ADJ
american_scientific_journal-5481	113	129	breaches	breach	NOUN
american_scientific_journal-5481	113	130	of	of	ADP
american_scientific_journal-5481	113	131	financial	financial	ADJ
american_scientific_journal-5481	113	132	reporting	reporting	NOUN
american_scientific_journal-5481	113	133	requirements	requirement	NOUN
american_scientific_journal-5481	113	134	that	that	PRON
american_scientific_journal-5481	113	135	aggregate	aggregate	VERB
american_scientific_journal-5481	113	136	to	to	ADP
american_scientific_journal-5481	113	137	a	a	DET
american_scientific_journal-5481	113	138	material	material	NOUN
american_scientific_journal-5481	113	139	breach	breach	NOUN
american_scientific_journal-5481	113	140	150	150	NUM
american_scientific_journal-5481	113	141	611	611	NUM
american_scientific_journal-5481	113	142	4.07	4.07	NUM
american_scientific_journal-5481	113	143	1.25	1.25	NUM
american_scientific_journal-5481	113	144	significant	significant	ADJ
american_scientific_journal-5481	113	145	manipulation	manipulation	NOUN
american_scientific_journal-5481	113	146	of	of	ADP
american_scientific_journal-5481	113	147	accounting	accounting	NOUN
american_scientific_journal-5481	113	148	records	record	NOUN
american_scientific_journal-5481	113	149	supposed	suppose	VERB
american_scientific_journal-5481	113	150	to	to	PART
american_scientific_journal-5481	113	151	be	be	AUX
american_scientific_journal-5481	113	152	cushion	cushion	NOUN
american_scientific_journal-5481	113	153	to	to	PART
american_scientific_journal-5481	113	154	leverage	leverage	NOUN
american_scientific_journal-5481	113	155	on	on	ADP
american_scientific_journal-5481	113	156	by	by	ADP
american_scientific_journal-5481	113	157	firms	firm	NOUN
american_scientific_journal-5481	113	158	in	in	ADP
american_scientific_journal-5481	113	159	the	the	DET
american_scientific_journal-5481	113	160	short	short	ADJ
american_scientific_journal-5481	113	161	run	run	NOUN
american_scientific_journal-5481	113	162	but	but	CCONJ
american_scientific_journal-5481	113	163	the	the	DET
american_scientific_journal-5481	113	164	long	long	ADJ
american_scientific_journal-5481	113	165	run	run	NOUN
american_scientific_journal-5481	113	166	effect	effect	NOUN
american_scientific_journal-5481	113	167	nose	nose	NOUN
american_scientific_journal-5481	113	168	-	-	PUNCT
american_scientific_journal-5481	113	169	dives	dive	NOUN
american_scientific_journal-5481	113	170	firm	firm	NOUN
american_scientific_journal-5481	113	171	in	in	ADP
american_scientific_journal-5481	113	172	terminal	terminal	ADJ
american_scientific_journal-5481	113	173	predicament	predicament	NOUN
american_scientific_journal-5481	113	174	.	.	PUNCT
american_scientific_journal-5481	114	1	manipulated	manipulate	VERB
american_scientific_journal-5481	114	2	accounting	accounting	NOUN
american_scientific_journal-5481	114	3	records	record	NOUN
american_scientific_journal-5481	114	4	if	if	SCONJ
american_scientific_journal-5481	114	5	found	find	VERB
american_scientific_journal-5481	114	6	could	could	AUX
american_scientific_journal-5481	114	7	destroy	destroy	VERB
american_scientific_journal-5481	114	8	the	the	DET
american_scientific_journal-5481	114	9	image	image	NOUN
american_scientific_journal-5481	114	10	of	of	ADP
american_scientific_journal-5481	114	11	a	a	DET
american_scientific_journal-5481	114	12	firm	firm	NOUN
american_scientific_journal-5481	114	13	thereby	thereby	ADV
american_scientific_journal-5481	114	14	ends	end	VERB
american_scientific_journal-5481	114	15	in	in	ADP
american_scientific_journal-5481	114	16	litigation	litigation	NOUN
american_scientific_journal-5481	114	17	.	.	PUNCT
american_scientific_journal-5481	115	1	table	table	NOUN
american_scientific_journal-5481	115	2	2	2	NUM
american_scientific_journal-5481	115	3	presents	present	VERB
american_scientific_journal-5481	115	4	the	the	DET
american_scientific_journal-5481	115	5	mean	mean	ADJ
american_scientific_journal-5481	115	6	and	and	CCONJ
american_scientific_journal-5481	115	7	standard	standard	ADJ
american_scientific_journal-5481	115	8	deviation	deviation	NOUN
american_scientific_journal-5481	115	9	computed	compute	VERB
american_scientific_journal-5481	115	10	for	for	ADP
american_scientific_journal-5481	115	11	the	the	DET
american_scientific_journal-5481	115	12	effect	effect	NOUN
american_scientific_journal-5481	115	13	of	of	ADP
american_scientific_journal-5481	115	14	accounting	accounting	NOUN
american_scientific_journal-5481	115	15	manipulations	manipulation	NOUN
american_scientific_journal-5481	115	16	on	on	ADP
american_scientific_journal-5481	115	17	firms	firm	NOUN
american_scientific_journal-5481	115	18	’	'	PUNCT
american_scientific_journal-5481	115	19	value	value	NOUN
american_scientific_journal-5481	115	20	.	.	PUNCT
american_scientific_journal-5481	116	1	from	from	ADP
american_scientific_journal-5481	116	2	the	the	DET
american_scientific_journal-5481	116	3	results	result	NOUN
american_scientific_journal-5481	116	4	,	,	PUNCT
american_scientific_journal-5481	116	5	it	it	PRON
american_scientific_journal-5481	116	6	was	be	AUX
american_scientific_journal-5481	116	7	found	find	VERB
american_scientific_journal-5481	116	8	that	that	SCONJ
american_scientific_journal-5481	116	9	all	all	DET
american_scientific_journal-5481	116	10	the	the	DET
american_scientific_journal-5481	116	11	test	test	NOUN
american_scientific_journal-5481	116	12	items	item	NOUN
american_scientific_journal-5481	116	13	showed	show	VERB
american_scientific_journal-5481	116	14	that	that	SCONJ
american_scientific_journal-5481	116	15	accounting	accounting	NOUN
american_scientific_journal-5481	116	16	manipulation	manipulation	NOUN
american_scientific_journal-5481	116	17	was	be	AUX
american_scientific_journal-5481	116	18	significance	significance	NOUN
american_scientific_journal-5481	116	19	on	on	ADP
american_scientific_journal-5481	116	20	firms	firm	NOUN
american_scientific_journal-5481	116	21	’	'	PUNCT
american_scientific_journal-5481	116	22	value	value	NOUN
american_scientific_journal-5481	116	23	.	.	PUNCT
american_scientific_journal-5481	117	1	this	this	DET
american_scientific_journal-5481	117	2	assertion	assertion	NOUN
american_scientific_journal-5481	117	3	is	be	AUX
american_scientific_journal-5481	117	4	premised	premise	VERB
american_scientific_journal-5481	117	5	on	on	ADP
american_scientific_journal-5481	117	6	the	the	DET
american_scientific_journal-5481	117	7	mean	mean	ADJ
american_scientific_journal-5481	117	8	values	value	NOUN
american_scientific_journal-5481	117	9	obtained	obtain	VERB
american_scientific_journal-5481	117	10	for	for	ADP
american_scientific_journal-5481	117	11	the	the	DET
american_scientific_journal-5481	117	12	test	test	NOUN
american_scientific_journal-5481	117	13	variables	variable	NOUN
american_scientific_journal-5481	117	14	which	which	PRON
american_scientific_journal-5481	117	15	were	be	AUX
american_scientific_journal-5481	117	16	all	all	ADV
american_scientific_journal-5481	117	17	greater	great	ADJ
american_scientific_journal-5481	117	18	than	than	ADP
american_scientific_journal-5481	117	19	or	or	CCONJ
american_scientific_journal-5481	117	20	equal	equal	ADJ
american_scientific_journal-5481	117	21	to	to	ADP
american_scientific_journal-5481	117	22	the	the	DET
american_scientific_journal-5481	117	23	acceptable	acceptable	ADJ
american_scientific_journal-5481	117	24	mean	mean	NOUN
american_scientific_journal-5481	117	25	of	of	ADP
american_scientific_journal-5481	117	26	3.00	3.00	NUM
american_scientific_journal-5481	117	27	on	on	ADP
american_scientific_journal-5481	117	28	a	a	DET
american_scientific_journal-5481	117	29	five	five	NUM
american_scientific_journal-5481	117	30	point	point	NOUN
american_scientific_journal-5481	117	31	likert	likert	ADJ
american_scientific_journal-5481	117	32	scale	scale	NOUN
american_scientific_journal-5481	117	33	with	with	ADP
american_scientific_journal-5481	117	34	a	a	DET
american_scientific_journal-5481	117	35	standard	standard	ADJ
american_scientific_journal-5481	117	36	deviation	deviation	NOUN
american_scientific_journal-5481	117	37	that	that	PRON
american_scientific_journal-5481	117	38	showed	show	VERB
american_scientific_journal-5481	117	39	a	a	DET
american_scientific_journal-5481	117	40	reasonable	reasonable	ADJ
american_scientific_journal-5481	117	41	dispersion	dispersion	NOUN
american_scientific_journal-5481	117	42	from	from	ADP
american_scientific_journal-5481	117	43	the	the	DET
american_scientific_journal-5481	117	44	mean	mean	NOUN
american_scientific_journal-5481	117	45	.	.	PUNCT
american_scientific_journal-5481	118	1	accounting	accounting	NOUN
american_scientific_journal-5481	118	2	manipulation	manipulation	NOUN
american_scientific_journal-5481	118	3	is	be	AUX
american_scientific_journal-5481	118	4	a	a	DET
american_scientific_journal-5481	118	5	whitewash	whitewash	NOUN
american_scientific_journal-5481	118	6	in	in	ADP
american_scientific_journal-5481	118	7	a	a	DET
american_scientific_journal-5481	118	8	makeshift	makeshift	NOUN
american_scientific_journal-5481	118	9	for	for	ADP
american_scientific_journal-5481	118	10	failure	failure	NOUN
american_scientific_journal-5481	118	11	of	of	ADP
american_scientific_journal-5481	118	12	a	a	DET
american_scientific_journal-5481	118	13	firms	firm	NOUN
american_scientific_journal-5481	118	14	to	to	PART
american_scientific_journal-5481	118	15	manage	manage	VERB
american_scientific_journal-5481	118	16	their	their	PRON
american_scientific_journal-5481	118	17	resources	resource	NOUN
american_scientific_journal-5481	118	18	appropriately	appropriately	ADV
american_scientific_journal-5481	118	19	but	but	CCONJ
american_scientific_journal-5481	118	20	the	the	DET
american_scientific_journal-5481	118	21	long	long	ADJ
american_scientific_journal-5481	118	22	-	-	PUNCT
american_scientific_journal-5481	118	23	term	term	NOUN
american_scientific_journal-5481	118	24	effect	effect	NOUN
american_scientific_journal-5481	118	25	of	of	ADP
american_scientific_journal-5481	118	26	the	the	DET
american_scientific_journal-5481	118	27	practice	practice	NOUN
american_scientific_journal-5481	118	28	leads	lead	VERB
american_scientific_journal-5481	118	29	to	to	ADP
american_scientific_journal-5481	118	30	sudden	sudden	ADJ
american_scientific_journal-5481	118	31	failure	failure	NOUN
american_scientific_journal-5481	118	32	and	and	CCONJ
american_scientific_journal-5481	118	33	total	total	ADJ
american_scientific_journal-5481	118	34	seizure	seizure	NOUN
american_scientific_journal-5481	118	35	of	of	ADP
american_scientific_journal-5481	118	36	the	the	DET
american_scientific_journal-5481	118	37	firms	firm	NOUN
american_scientific_journal-5481	118	38	.	.	PUNCT
american_scientific_journal-5481	119	1	american	american	ADJ
american_scientific_journal-5481	119	2	scientific	scientific	ADJ
american_scientific_journal-5481	119	3	research	research	PROPN
american_scientific_journal-5481	119	4	journal	journal	NOUN
american_scientific_journal-5481	119	5	for	for	ADP
american_scientific_journal-5481	119	6	engineering	engineering	NOUN
american_scientific_journal-5481	119	7	,	,	PUNCT
american_scientific_journal-5481	119	8	technology	technology	NOUN
american_scientific_journal-5481	119	9	,	,	PUNCT
american_scientific_journal-5481	119	10	and	and	CCONJ
american_scientific_journal-5481	119	11	sciences	science	NOUN
american_scientific_journal-5481	119	12	(	(	PUNCT
american_scientific_journal-5481	119	13	asrjets	asrjet	NOUN
american_scientific_journal-5481	119	14	)	)	PUNCT
american_scientific_journal-5481	119	15	(	(	PUNCT
american_scientific_journal-5481	119	16	2020	2020	NUM
american_scientific_journal-5481	119	17	)	)	PUNCT
american_scientific_journal-5481	119	18	volume	volume	NOUN
american_scientific_journal-5481	119	19	63	63	NUM
american_scientific_journal-5481	119	20	,	,	PUNCT
american_scientific_journal-5481	119	21	no	no	DET
american_scientific_journal-5481	119	22	1	1	NUM
american_scientific_journal-5481	119	23	,	,	PUNCT
american_scientific_journal-5481	119	24	pp	pp	ADV
american_scientific_journal-5481	119	25	158	158	NUM
american_scientific_journal-5481	119	26	-	-	SYM
american_scientific_journal-5481	119	27	170	170	NUM
american_scientific_journal-5481	119	28	165	165	NUM
american_scientific_journal-5481	119	29	table	table	NOUN
american_scientific_journal-5481	119	30	3	3	NUM
american_scientific_journal-5481	119	31	:	:	PUNCT
american_scientific_journal-5481	119	32	descriptive	descriptive	ADJ
american_scientific_journal-5481	119	33	statistics	statistic	NOUN
american_scientific_journal-5481	119	34	computed	compute	VERB
american_scientific_journal-5481	119	35	on	on	ADP
american_scientific_journal-5481	119	36	influence	influence	NOUN
american_scientific_journal-5481	119	37	of	of	ADP
american_scientific_journal-5481	119	38	accounting	account	VERB
american_scientific_journal-5481	119	39	regulatory	regulatory	ADJ
american_scientific_journal-5481	119	40	bodies	body	NOUN
american_scientific_journal-5481	119	41	and	and	CCONJ
american_scientific_journal-5481	119	42	principles	principle	NOUN
american_scientific_journal-5481	119	43	on	on	ADP
american_scientific_journal-5481	119	44	accounting	accounting	NOUN
american_scientific_journal-5481	119	45	manipulation	manipulation	NOUN
american_scientific_journal-5481	119	46	tested	test	VERB
american_scientific_journal-5481	119	47	variables	variable	NOUN
american_scientific_journal-5481	119	48	n	n	PRON
american_scientific_journal-5481	119	49	scores	score	NOUN
american_scientific_journal-5481	119	50	mean	mean	VERB
american_scientific_journal-5481	119	51	sd	sd	ADP
american_scientific_journal-5481	119	52	remarks	remark	NOUN
american_scientific_journal-5481	119	53	gaap	gaap	PROPN
american_scientific_journal-5481	119	54	and	and	CCONJ
american_scientific_journal-5481	119	55	accounting	accounting	NOUN
american_scientific_journal-5481	119	56	regulations	regulation	NOUN
american_scientific_journal-5481	119	57	have	have	VERB
american_scientific_journal-5481	119	58	an	an	DET
american_scientific_journal-5481	119	59	influence	influence	NOUN
american_scientific_journal-5481	119	60	in	in	ADP
american_scientific_journal-5481	119	61	the	the	DET
american_scientific_journal-5481	119	62	manipulative	manipulative	ADJ
american_scientific_journal-5481	119	63	behavior	behavior	NOUN
american_scientific_journal-5481	119	64	of	of	ADP
american_scientific_journal-5481	119	65	firms	firm	NOUN
american_scientific_journal-5481	119	66	150	150	NUM
american_scientific_journal-5481	119	67	551	551	NUM
american_scientific_journal-5481	119	68	3.67	3.67	NUM
american_scientific_journal-5481	119	69	1.13	1.13	NUM
american_scientific_journal-5481	119	70	just	just	ADV
american_scientific_journal-5481	119	71	significant	significant	ADJ
american_scientific_journal-5481	119	72	international	international	ADJ
american_scientific_journal-5481	119	73	accounting	accounting	NOUN
american_scientific_journal-5481	119	74	standards	standard	NOUN
american_scientific_journal-5481	119	75	(	(	PUNCT
american_scientific_journal-5481	119	76	ias	ias	PROPN
american_scientific_journal-5481	119	77	)	)	PUNCT
american_scientific_journal-5481	119	78	have	have	AUX
american_scientific_journal-5481	119	79	regulated	regulate	VERB
american_scientific_journal-5481	119	80	reports	report	NOUN
american_scientific_journal-5481	119	81	of	of	ADP
american_scientific_journal-5481	119	82	firms	firm	NOUN
american_scientific_journal-5481	119	83	in	in	ADP
american_scientific_journal-5481	119	84	nigeria	nigeria	PROPN
american_scientific_journal-5481	119	85	150	150	NUM
american_scientific_journal-5481	119	86	641	641	NUM
american_scientific_journal-5481	119	87	4.27	4.27	NUM
american_scientific_journal-5481	119	88	0.94	0.94	NUM
american_scientific_journal-5481	119	89	very	very	ADV
american_scientific_journal-5481	119	90	significant	significant	ADJ
american_scientific_journal-5481	119	91	international	international	ADJ
american_scientific_journal-5481	119	92	financial	financial	ADJ
american_scientific_journal-5481	119	93	reporting	reporting	NOUN
american_scientific_journal-5481	119	94	standards	standard	NOUN
american_scientific_journal-5481	119	95	(	(	PUNCT
american_scientific_journal-5481	119	96	ifrs	ifrs	NOUN
american_scientific_journal-5481	119	97	)	)	PUNCT
american_scientific_journal-5481	119	98	shape	shape	VERB
american_scientific_journal-5481	119	99	the	the	DET
american_scientific_journal-5481	119	100	formats	format	NOUN
american_scientific_journal-5481	119	101	of	of	ADP
american_scientific_journal-5481	119	102	reporting	report	VERB
american_scientific_journal-5481	119	103	financial	financial	ADJ
american_scientific_journal-5481	119	104	information	information	NOUN
american_scientific_journal-5481	119	105	in	in	ADP
american_scientific_journal-5481	119	106	nigeria	nigeria	PROPN
american_scientific_journal-5481	119	107	150	150	NUM
american_scientific_journal-5481	119	108	607	607	NUM
american_scientific_journal-5481	119	109	4.05	4.05	NUM
american_scientific_journal-5481	119	110	1.04	1.04	NUM
american_scientific_journal-5481	119	111	significant	significant	ADJ
american_scientific_journal-5481	119	112	federation	federation	NOUN
american_scientific_journal-5481	119	113	of	of	ADP
american_scientific_journal-5481	119	114	accounting	accounting	PROPN
american_scientific_journal-5481	119	115	standards	standard	NOUN
american_scientific_journal-5481	119	116	board	board	NOUN
american_scientific_journal-5481	119	117	(	(	PUNCT
american_scientific_journal-5481	119	118	fasb	fasb	PROPN
american_scientific_journal-5481	119	119	)	)	PUNCT
american_scientific_journal-5481	119	120	has	have	VERB
american_scientific_journal-5481	119	121	an	an	DET
american_scientific_journal-5481	119	122	influence	influence	NOUN
american_scientific_journal-5481	119	123	in	in	ADP
american_scientific_journal-5481	119	124	the	the	DET
american_scientific_journal-5481	119	125	manipulative	manipulative	ADJ
american_scientific_journal-5481	119	126	behavior	behavior	NOUN
american_scientific_journal-5481	119	127	of	of	ADP
american_scientific_journal-5481	119	128	firms	firm	NOUN
american_scientific_journal-5481	119	129	150	150	NUM
american_scientific_journal-5481	119	130	652	652	NUM
american_scientific_journal-5481	119	131	4.35	4.35	NUM
american_scientific_journal-5481	119	132	0.92	0.92	NUM
american_scientific_journal-5481	119	133	very	very	ADV
american_scientific_journal-5481	119	134	significant	significant	ADJ
american_scientific_journal-5481	119	135	legislations	legislation	NOUN
american_scientific_journal-5481	119	136	that	that	PRON
american_scientific_journal-5481	119	137	forbid	forbid	VERB
american_scientific_journal-5481	119	138	am	be	AUX
american_scientific_journal-5481	119	139	have	have	VERB
american_scientific_journal-5481	119	140	an	an	DET
american_scientific_journal-5481	119	141	influence	influence	NOUN
american_scientific_journal-5481	119	142	on	on	ADP
american_scientific_journal-5481	119	143	manipulative	manipulative	ADJ
american_scientific_journal-5481	119	144	behavior	behavior	NOUN
american_scientific_journal-5481	119	145	of	of	ADP
american_scientific_journal-5481	119	146	firms	firm	NOUN
american_scientific_journal-5481	119	147	150	150	NUM
american_scientific_journal-5481	119	148	619	619	NUM
american_scientific_journal-5481	119	149	4.13	4.13	NUM
american_scientific_journal-5481	119	150	0.87	0.87	NUM
american_scientific_journal-5481	119	151	very	very	ADV
american_scientific_journal-5481	119	152	significant	significant	ADJ
american_scientific_journal-5481	119	153	professional	professional	ADJ
american_scientific_journal-5481	119	154	bodies	body	NOUN
american_scientific_journal-5481	119	155	have	have	VERB
american_scientific_journal-5481	119	156	influence	influence	NOUN
american_scientific_journal-5481	119	157	on	on	ADP
american_scientific_journal-5481	119	158	the	the	DET
american_scientific_journal-5481	119	159	standard	standard	NOUN
american_scientific_journal-5481	119	160	of	of	ADP
american_scientific_journal-5481	119	161	financial	financial	ADJ
american_scientific_journal-5481	119	162	reporting	reporting	NOUN
american_scientific_journal-5481	119	163	150	150	NUM
american_scientific_journal-5481	119	164	609	609	NUM
american_scientific_journal-5481	119	165	4.06	4.06	NUM
american_scientific_journal-5481	119	166	0.87	0.87	NUM
american_scientific_journal-5481	119	167	very	very	ADV
american_scientific_journal-5481	119	168	significant	significant	ADJ
american_scientific_journal-5481	119	169	ipsas	ipsa	NOUN
american_scientific_journal-5481	119	170	can	can	AUX
american_scientific_journal-5481	119	171	influence	influence	VERB
american_scientific_journal-5481	119	172	quality	quality	NOUN
american_scientific_journal-5481	119	173	of	of	ADP
american_scientific_journal-5481	119	174	accounting	accounting	NOUN
american_scientific_journal-5481	119	175	information	information	NOUN
american_scientific_journal-5481	119	176	reported	report	VERB
american_scientific_journal-5481	119	177	by	by	ADP
american_scientific_journal-5481	119	178	organisations	organisation	NOUN
american_scientific_journal-5481	119	179	.	.	PUNCT
american_scientific_journal-5481	120	1	150	150	NUM
american_scientific_journal-5481	120	2	612	612	NUM
american_scientific_journal-5481	120	3	4.08	4.08	NUM
american_scientific_journal-5481	120	4	1.01	1.01	NUM
american_scientific_journal-5481	120	5	significant	significant	ADJ
american_scientific_journal-5481	120	6	government	government	NOUN
american_scientific_journal-5481	120	7	policies	policy	NOUN
american_scientific_journal-5481	120	8	can	can	AUX
american_scientific_journal-5481	120	9	regulate	regulate	VERB
american_scientific_journal-5481	120	10	manipulative	manipulative	ADJ
american_scientific_journal-5481	120	11	behavior	behavior	NOUN
american_scientific_journal-5481	120	12	of	of	ADP
american_scientific_journal-5481	120	13	private	private	ADJ
american_scientific_journal-5481	120	14	and	and	CCONJ
american_scientific_journal-5481	120	15	public	public	ADJ
american_scientific_journal-5481	120	16	organizations	organization	NOUN
american_scientific_journal-5481	120	17	.	.	PUNCT
american_scientific_journal-5481	121	1	150	150	NUM
american_scientific_journal-5481	121	2	614	614	NUM
american_scientific_journal-5481	121	3	4.09	4.09	NUM
american_scientific_journal-5481	121	4	1.02	1.02	NUM
american_scientific_journal-5481	121	5	significant	significant	ADJ
american_scientific_journal-5481	121	6	court	court	NOUN
american_scientific_journal-5481	121	7	actions	action	NOUN
american_scientific_journal-5481	121	8	150	150	NUM
american_scientific_journal-5481	121	9	622	622	NUM
american_scientific_journal-5481	121	10	4.15	4.15	NUM
american_scientific_journal-5481	121	11	1.01	1.01	NUM
american_scientific_journal-5481	121	12	significant	significant	ADJ
american_scientific_journal-5481	121	13	cama	cama	NOUN
american_scientific_journal-5481	121	14	have	have	VERB
american_scientific_journal-5481	121	15	an	an	DET
american_scientific_journal-5481	121	16	influence	influence	NOUN
american_scientific_journal-5481	121	17	on	on	ADP
american_scientific_journal-5481	121	18	report	report	NOUN
american_scientific_journal-5481	121	19	of	of	ADP
american_scientific_journal-5481	121	20	organisations	organisation	NOUN
american_scientific_journal-5481	121	21	in	in	ADP
american_scientific_journal-5481	121	22	nigeria	nigeria	PROPN
american_scientific_journal-5481	121	23	.	.	PUNCT
american_scientific_journal-5481	122	1	150	150	NUM
american_scientific_journal-5481	122	2	636	636	NUM
american_scientific_journal-5481	122	3	4.24	4.24	NUM
american_scientific_journal-5481	122	4	1.02	1.02	NUM
american_scientific_journal-5481	122	5	significant	significant	ADJ
american_scientific_journal-5481	122	6	table	table	NOUN
american_scientific_journal-5481	122	7	3	3	NUM
american_scientific_journal-5481	122	8	presents	present	VERB
american_scientific_journal-5481	122	9	the	the	DET
american_scientific_journal-5481	122	10	mean	mean	ADJ
american_scientific_journal-5481	122	11	and	and	CCONJ
american_scientific_journal-5481	122	12	standard	standard	ADJ
american_scientific_journal-5481	122	13	deviation	deviation	NOUN
american_scientific_journal-5481	122	14	computed	compute	VERB
american_scientific_journal-5481	122	15	on	on	ADP
american_scientific_journal-5481	122	16	the	the	DET
american_scientific_journal-5481	122	17	influence	influence	NOUN
american_scientific_journal-5481	122	18	of	of	ADP
american_scientific_journal-5481	122	19	accounting	account	VERB
american_scientific_journal-5481	122	20	regulatory	regulatory	ADJ
american_scientific_journal-5481	122	21	bodies	body	NOUN
american_scientific_journal-5481	122	22	,	,	PUNCT
american_scientific_journal-5481	122	23	legislations	legislation	NOUN
american_scientific_journal-5481	122	24	and	and	CCONJ
american_scientific_journal-5481	122	25	principles	principle	NOUN
american_scientific_journal-5481	122	26	on	on	ADP
american_scientific_journal-5481	122	27	the	the	DET
american_scientific_journal-5481	122	28	practice	practice	NOUN
american_scientific_journal-5481	122	29	of	of	ADP
american_scientific_journal-5481	122	30	accounting	accounting	NOUN
american_scientific_journal-5481	122	31	manipulations	manipulation	NOUN
american_scientific_journal-5481	122	32	in	in	ADP
american_scientific_journal-5481	122	33	firms	firm	NOUN
american_scientific_journal-5481	122	34	.	.	PUNCT
american_scientific_journal-5481	123	1	findings	finding	NOUN
american_scientific_journal-5481	123	2	from	from	ADP
american_scientific_journal-5481	123	3	the	the	DET
american_scientific_journal-5481	123	4	table	table	NOUN
american_scientific_journal-5481	123	5	revealed	reveal	VERB
american_scientific_journal-5481	123	6	that	that	SCONJ
american_scientific_journal-5481	123	7	accounting	account	VERB
american_scientific_journal-5481	123	8	regulatory	regulatory	ADJ
american_scientific_journal-5481	123	9	bodies	body	NOUN
american_scientific_journal-5481	123	10	and	and	CCONJ
american_scientific_journal-5481	123	11	principles	principle	NOUN
american_scientific_journal-5481	123	12	have	have	VERB
american_scientific_journal-5481	123	13	significance	significance	NOUN
american_scientific_journal-5481	123	14	influence	influence	NOUN
american_scientific_journal-5481	123	15	on	on	ADP
american_scientific_journal-5481	123	16	the	the	DET
american_scientific_journal-5481	123	17	occurrence	occurrence	NOUN
american_scientific_journal-5481	123	18	of	of	ADP
american_scientific_journal-5481	123	19	accounting	accounting	NOUN
american_scientific_journal-5481	123	20	manipulations	manipulation	NOUN
american_scientific_journal-5481	123	21	in	in	ADP
american_scientific_journal-5481	123	22	nigerian	nigerian	ADJ
american_scientific_journal-5481	123	23	firms	firm	NOUN
american_scientific_journal-5481	123	24	.	.	PUNCT
american_scientific_journal-5481	124	1	it	it	PRON
american_scientific_journal-5481	124	2	was	be	AUX
american_scientific_journal-5481	124	3	found	find	VERB
american_scientific_journal-5481	124	4	that	that	SCONJ
american_scientific_journal-5481	124	5	legislations	legislation	NOUN
american_scientific_journal-5481	124	6	that	that	PRON
american_scientific_journal-5481	124	7	forbid	forbid	VERB
american_scientific_journal-5481	124	8	am	be	AUX
american_scientific_journal-5481	124	9	and	and	CCONJ
american_scientific_journal-5481	124	10	professional	professional	ADJ
american_scientific_journal-5481	124	11	bodies	body	NOUN
american_scientific_journal-5481	124	12	with	with	ADP
american_scientific_journal-5481	124	13	same	same	ADJ
american_scientific_journal-5481	124	14	sd	sd	NOUN
american_scientific_journal-5481	124	15	of	of	ADP
american_scientific_journal-5481	124	16	(	(	PUNCT
american_scientific_journal-5481	124	17	0.87	0.87	NUM
american_scientific_journal-5481	124	18	)	)	PUNCT
american_scientific_journal-5481	124	19	have	have	VERB
american_scientific_journal-5481	124	20	very	very	ADJ
american_scientific_journal-5481	124	21	significance	significance	NOUN
american_scientific_journal-5481	124	22	influence	influence	NOUN
american_scientific_journal-5481	124	23	on	on	ADP
american_scientific_journal-5481	124	24	the	the	DET
american_scientific_journal-5481	124	25	standards	standard	NOUN
american_scientific_journal-5481	124	26	of	of	ADP
american_scientific_journal-5481	124	27	financial	financial	ADJ
american_scientific_journal-5481	124	28	reporting	reporting	NOUN
american_scientific_journal-5481	124	29	,	,	PUNCT
american_scientific_journal-5481	124	30	federation	federation	NOUN
american_scientific_journal-5481	124	31	of	of	ADP
american_scientific_journal-5481	124	32	accounting	accounting	PROPN
american_scientific_journal-5481	124	33	standards	standard	NOUN
american_scientific_journal-5481	124	34	board	board	NOUN
american_scientific_journal-5481	124	35	(	(	PUNCT
american_scientific_journal-5481	124	36	fasb	fasb	PROPN
american_scientific_journal-5481	124	37	)	)	PUNCT
american_scientific_journal-5481	124	38	and	and	CCONJ
american_scientific_journal-5481	124	39	international	international	ADJ
american_scientific_journal-5481	124	40	accounting	accounting	NOUN
american_scientific_journal-5481	124	41	standards	standard	NOUN
american_scientific_journal-5481	124	42	(	(	PUNCT
american_scientific_journal-5481	124	43	ias	ias	PROPN
american_scientific_journal-5481	124	44	)	)	PUNCT
american_scientific_journal-5481	124	45	with	with	ADP
american_scientific_journal-5481	124	46	nearly	nearly	ADV
american_scientific_journal-5481	124	47	same	same	ADJ
american_scientific_journal-5481	124	48	std	std	NOUN
american_scientific_journal-5481	124	49	values	value	NOUN
american_scientific_journal-5481	124	50	of	of	ADP
american_scientific_journal-5481	124	51	(	(	PUNCT
american_scientific_journal-5481	124	52	0.92	0.92	NUM
american_scientific_journal-5481	124	53	)	)	PUNCT
american_scientific_journal-5481	124	54	and	and	CCONJ
american_scientific_journal-5481	124	55	(	(	PUNCT
american_scientific_journal-5481	124	56	0.94	0.94	NUM
american_scientific_journal-5481	124	57	)	)	PUNCT
american_scientific_journal-5481	124	58	respectively	respectively	ADV
american_scientific_journal-5481	124	59	have	have	VERB
american_scientific_journal-5481	124	60	an	an	DET
american_scientific_journal-5481	124	61	influence	influence	NOUN
american_scientific_journal-5481	124	62	in	in	ADP
american_scientific_journal-5481	124	63	the	the	DET
american_scientific_journal-5481	124	64	manipulative	manipulative	ADJ
american_scientific_journal-5481	124	65	behavior	behavior	NOUN
american_scientific_journal-5481	124	66	of	of	ADP
american_scientific_journal-5481	124	67	firms	firm	NOUN
american_scientific_journal-5481	124	68	.	.	PUNCT
american_scientific_journal-5481	125	1	the	the	DET
american_scientific_journal-5481	125	2	import	import	NOUN
american_scientific_journal-5481	125	3	of	of	ADP
american_scientific_journal-5481	125	4	this	this	PRON
american_scientific_journal-5481	125	5	is	be	AUX
american_scientific_journal-5481	125	6	that	that	PRON
american_scientific_journal-5481	125	7	accounting	account	VERB
american_scientific_journal-5481	125	8	regulatory	regulatory	ADJ
american_scientific_journal-5481	125	9	bodies	body	NOUN
american_scientific_journal-5481	125	10	and	and	CCONJ
american_scientific_journal-5481	125	11	legislations	legislation	NOUN
american_scientific_journal-5481	125	12	such	such	ADJ
american_scientific_journal-5481	125	13	as	as	ADP
american_scientific_journal-5481	125	14	fasb	fasb	NOUN
american_scientific_journal-5481	125	15	,	,	PUNCT
american_scientific_journal-5481	125	16	ias	ia	NOUN
american_scientific_journal-5481	125	17	,	,	PUNCT
american_scientific_journal-5481	125	18	ican	ican	ADJ
american_scientific_journal-5481	125	19	,	,	PUNCT
american_scientific_journal-5481	125	20	anan	anan	PROPN
american_scientific_journal-5481	125	21	and	and	CCONJ
american_scientific_journal-5481	125	22	ipsas	ipsa	NOUN
american_scientific_journal-5481	125	23	must	must	AUX
american_scientific_journal-5481	125	24	be	be	AUX
american_scientific_journal-5481	125	25	alive	alive	ADJ
american_scientific_journal-5481	125	26	to	to	ADP
american_scientific_journal-5481	125	27	their	their	PRON
american_scientific_journal-5481	125	28	responsibilities	responsibility	NOUN
american_scientific_journal-5481	125	29	by	by	ADP
american_scientific_journal-5481	125	30	ensuring	ensure	VERB
american_scientific_journal-5481	125	31	that	that	SCONJ
american_scientific_journal-5481	125	32	their	their	PRON
american_scientific_journal-5481	125	33	operations	operation	NOUN
american_scientific_journal-5481	125	34	are	be	AUX
american_scientific_journal-5481	125	35	steered	steer	VERB
american_scientific_journal-5481	125	36	by	by	ADP
american_scientific_journal-5481	125	37	codes	code	NOUN
american_scientific_journal-5481	125	38	of	of	ADP
american_scientific_journal-5481	125	39	conduct	conduct	NOUN
american_scientific_journal-5481	125	40	of	of	ADP
american_scientific_journal-5481	125	41	their	their	PRON
american_scientific_journal-5481	125	42	professional	professional	ADJ
american_scientific_journal-5481	125	43	bodies	body	NOUN
american_scientific_journal-5481	125	44	and	and	CCONJ
american_scientific_journal-5481	125	45	necessary	necessary	ADJ
american_scientific_journal-5481	125	46	legislations	legislation	NOUN
american_scientific_journal-5481	125	47	.	.	PUNCT
american_scientific_journal-5481	126	1	this	this	DET
american_scientific_journal-5481	126	2	assertion	assertion	NOUN
american_scientific_journal-5481	126	3	was	be	AUX
american_scientific_journal-5481	126	4	based	base	VERB
american_scientific_journal-5481	126	5	on	on	ADP
american_scientific_journal-5481	126	6	the	the	DET
american_scientific_journal-5481	126	7	mean	mean	ADJ
american_scientific_journal-5481	126	8	values	value	NOUN
american_scientific_journal-5481	126	9	computed	compute	VERB
american_scientific_journal-5481	126	10	for	for	ADP
american_scientific_journal-5481	126	11	all	all	DET
american_scientific_journal-5481	126	12	the	the	DET
american_scientific_journal-5481	126	13	test	test	NOUN
american_scientific_journal-5481	126	14	items	item	NOUN
american_scientific_journal-5481	126	15	are	be	AUX
american_scientific_journal-5481	126	16	quite	quite	ADV
american_scientific_journal-5481	126	17	greater	great	ADJ
american_scientific_journal-5481	126	18	than	than	ADP
american_scientific_journal-5481	126	19	the	the	DET
american_scientific_journal-5481	126	20	acceptable	acceptable	ADJ
american_scientific_journal-5481	126	21	mean	mean	NOUN
american_scientific_journal-5481	126	22	of	of	ADP
american_scientific_journal-5481	126	23	3.00	3.00	NUM
american_scientific_journal-5481	126	24	unit	unit	NOUN
american_scientific_journal-5481	126	25	on	on	ADP
american_scientific_journal-5481	126	26	a	a	DET
american_scientific_journal-5481	126	27	five	five	NUM
american_scientific_journal-5481	126	28	point	point	NOUN
american_scientific_journal-5481	126	29	likert	likert	ADJ
american_scientific_journal-5481	126	30	scale	scale	NOUN
american_scientific_journal-5481	126	31	.	.	PUNCT
american_scientific_journal-5481	127	1	table	table	NOUN
american_scientific_journal-5481	127	2	4	4	NUM
american_scientific_journal-5481	127	3	presents	present	VERB
american_scientific_journal-5481	127	4	the	the	DET
american_scientific_journal-5481	127	5	statistical	statistical	ADJ
american_scientific_journal-5481	127	6	analysis	analysis	NOUN
american_scientific_journal-5481	127	7	on	on	ADP
american_scientific_journal-5481	127	8	the	the	DET
american_scientific_journal-5481	127	9	possible	possible	ADJ
american_scientific_journal-5481	127	10	measures	measure	NOUN
american_scientific_journal-5481	127	11	of	of	ADP
american_scientific_journal-5481	127	12	accounting	accounting	NOUN
american_scientific_journal-5481	127	13	manipulation	manipulation	NOUN
american_scientific_journal-5481	127	14	in	in	ADP
american_scientific_journal-5481	127	15	nigerian	nigerian	ADJ
american_scientific_journal-5481	127	16	firms	firm	NOUN
american_scientific_journal-5481	127	17	.	.	PUNCT
american_scientific_journal-5481	128	1	from	from	ADP
american_scientific_journal-5481	128	2	the	the	DET
american_scientific_journal-5481	128	3	results	result	NOUN
american_scientific_journal-5481	128	4	obtained	obtain	VERB
american_scientific_journal-5481	128	5	,	,	PUNCT
american_scientific_journal-5481	128	6	it	it	PRON
american_scientific_journal-5481	128	7	could	could	AUX
american_scientific_journal-5481	128	8	be	be	AUX
american_scientific_journal-5481	128	9	asserted	assert	VERB
american_scientific_journal-5481	128	10	that	that	SCONJ
american_scientific_journal-5481	128	11	accounting	accounting	NOUN
american_scientific_journal-5481	128	12	regulations	regulation	NOUN
american_scientific_journal-5481	128	13	,	,	PUNCT
american_scientific_journal-5481	128	14	legislations	legislation	NOUN
american_scientific_journal-5481	128	15	and	and	CCONJ
american_scientific_journal-5481	128	16	principles	principle	NOUN
american_scientific_journal-5481	128	17	might	might	AUX
american_scientific_journal-5481	128	18	have	have	AUX
american_scientific_journal-5481	128	19	been	be	AUX
american_scientific_journal-5481	128	20	effectively	effectively	ADV
american_scientific_journal-5481	128	21	applied	apply	VERB
american_scientific_journal-5481	128	22	to	to	PART
american_scientific_journal-5481	128	23	reduce	reduce	VERB
american_scientific_journal-5481	128	24	the	the	DET
american_scientific_journal-5481	128	25	incidence	incidence	NOUN
american_scientific_journal-5481	128	26	of	of	ADP
american_scientific_journal-5481	128	27	accounting	accounting	NOUN
american_scientific_journal-5481	128	28	manipulations	manipulation	NOUN
american_scientific_journal-5481	128	29	in	in	ADP
american_scientific_journal-5481	128	30	nigeria	nigeria	PROPN
american_scientific_journal-5481	128	31	.	.	PUNCT
american_scientific_journal-5481	129	1	hence	hence	ADV
american_scientific_journal-5481	129	2	,	,	PUNCT
american_scientific_journal-5481	129	3	accounting	account	VERB
american_scientific_journal-5481	129	4	regulatory	regulatory	ADJ
american_scientific_journal-5481	129	5	bodies	body	NOUN
american_scientific_journal-5481	129	6	,	,	PUNCT
american_scientific_journal-5481	129	7	relevant	relevant	ADJ
american_scientific_journal-5481	129	8	stakeholders	stakeholder	NOUN
american_scientific_journal-5481	129	9	and	and	CCONJ
american_scientific_journal-5481	129	10	principles	principle	NOUN
american_scientific_journal-5481	129	11	may	may	AUX
american_scientific_journal-5481	129	12	serve	serve	VERB
american_scientific_journal-5481	129	13	as	as	ADP
american_scientific_journal-5481	129	14	possible	possible	ADJ
american_scientific_journal-5481	129	15	measures	measure	NOUN
american_scientific_journal-5481	129	16	to	to	PART
american_scientific_journal-5481	129	17	curtail	curtail	VERB
american_scientific_journal-5481	129	18	the	the	DET
american_scientific_journal-5481	129	19	commonness	commonness	NOUN
american_scientific_journal-5481	129	20	of	of	ADP
american_scientific_journal-5481	129	21	accounting	accounting	NOUN
american_scientific_journal-5481	129	22	manipulations	manipulation	NOUN
american_scientific_journal-5481	129	23	in	in	ADP
american_scientific_journal-5481	129	24	nigerian	nigerian	ADJ
american_scientific_journal-5481	129	25	firms	firm	NOUN
american_scientific_journal-5481	129	26	.	.	PUNCT
american_scientific_journal-5481	130	1	this	this	DET
american_scientific_journal-5481	130	2	position	position	NOUN
american_scientific_journal-5481	130	3	was	be	AUX
american_scientific_journal-5481	130	4	premised	premise	VERB
american_scientific_journal-5481	130	5	on	on	ADP
american_scientific_journal-5481	130	6	the	the	DET
american_scientific_journal-5481	130	7	mean	mean	ADJ
american_scientific_journal-5481	130	8	value	value	NOUN
american_scientific_journal-5481	130	9	calculated	calculate	VERB
american_scientific_journal-5481	130	10	for	for	ADP
american_scientific_journal-5481	130	11	all	all	DET
american_scientific_journal-5481	130	12	the	the	DET
american_scientific_journal-5481	130	13	tested	test	VERB
american_scientific_journal-5481	130	14	parameters	parameter	NOUN
american_scientific_journal-5481	130	15	which	which	PRON
american_scientific_journal-5481	130	16	are	be	AUX
american_scientific_journal-5481	130	17	greater	great	ADJ
american_scientific_journal-5481	130	18	than	than	ADP
american_scientific_journal-5481	130	19	or	or	CCONJ
american_scientific_journal-5481	130	20	equal	equal	ADJ
american_scientific_journal-5481	130	21	to	to	ADP
american_scientific_journal-5481	130	22	acceptable	acceptable	ADJ
american_scientific_journal-5481	130	23	mean	mean	NOUN
american_scientific_journal-5481	130	24	of	of	ADP
american_scientific_journal-5481	130	25	3.00	3.00	NUM
american_scientific_journal-5481	130	26	unit	unit	NOUN
american_scientific_journal-5481	130	27	on	on	ADP
american_scientific_journal-5481	130	28	a	a	DET
american_scientific_journal-5481	130	29	five	five	NUM
american_scientific_journal-5481	130	30	point	point	NOUN
american_scientific_journal-5481	130	31	likert	likert	ADJ
american_scientific_journal-5481	130	32	scale	scale	NOUN
american_scientific_journal-5481	130	33	and	and	CCONJ
american_scientific_journal-5481	130	34	5	5	NUM
american_scientific_journal-5481	130	35	out	out	ADP
american_scientific_journal-5481	130	36	of	of	ADP
american_scientific_journal-5481	130	37	6	6	NUM
american_scientific_journal-5481	130	38	tested	test	VERB
american_scientific_journal-5481	130	39	variables	variable	NOUN
american_scientific_journal-5481	130	40	on	on	ADP
american_scientific_journal-5481	130	41	sd	sd	ADP
american_scientific_journal-5481	130	42	that	that	PRON
american_scientific_journal-5481	130	43	were	be	AUX
american_scientific_journal-5481	130	44	within	within	ADP
american_scientific_journal-5481	130	45	the	the	DET
american_scientific_journal-5481	130	46	acceptance	acceptance	NOUN
american_scientific_journal-5481	130	47	limit	limit	NOUN
american_scientific_journal-5481	130	48	of	of	ADP
american_scientific_journal-5481	130	49	<	<	X
american_scientific_journal-5481	130	50	1.10	1.10	NUM
american_scientific_journal-5481	130	51	of	of	ADP
american_scientific_journal-5481	130	52	significance	significance	NOUN
american_scientific_journal-5481	130	53	.	.	PUNCT
american_scientific_journal-5481	131	1	american	american	ADJ
american_scientific_journal-5481	131	2	scientific	scientific	ADJ
american_scientific_journal-5481	131	3	research	research	PROPN
american_scientific_journal-5481	131	4	journal	journal	NOUN
american_scientific_journal-5481	131	5	for	for	ADP
american_scientific_journal-5481	131	6	engineering	engineering	NOUN
american_scientific_journal-5481	131	7	,	,	PUNCT
american_scientific_journal-5481	131	8	technology	technology	NOUN
american_scientific_journal-5481	131	9	,	,	PUNCT
american_scientific_journal-5481	131	10	and	and	CCONJ
american_scientific_journal-5481	131	11	sciences	science	NOUN
american_scientific_journal-5481	131	12	(	(	PUNCT
american_scientific_journal-5481	131	13	asrjets	asrjet	NOUN
american_scientific_journal-5481	131	14	)	)	PUNCT
american_scientific_journal-5481	131	15	(	(	PUNCT
american_scientific_journal-5481	131	16	2020	2020	NUM
american_scientific_journal-5481	131	17	)	)	PUNCT
american_scientific_journal-5481	131	18	volume	volume	NOUN
american_scientific_journal-5481	131	19	63	63	NUM
american_scientific_journal-5481	131	20	,	,	PUNCT
american_scientific_journal-5481	131	21	no	no	DET
american_scientific_journal-5481	131	22	1	1	NUM
american_scientific_journal-5481	131	23	,	,	PUNCT
american_scientific_journal-5481	131	24	pp	pp	ADV
american_scientific_journal-5481	131	25	158	158	NUM
american_scientific_journal-5481	131	26	-	-	SYM
american_scientific_journal-5481	131	27	170	170	NUM
american_scientific_journal-5481	131	28	166	166	NUM
american_scientific_journal-5481	131	29	table	table	NOUN
american_scientific_journal-5481	131	30	4	4	NUM
american_scientific_journal-5481	131	31	:	:	PUNCT
american_scientific_journal-5481	131	32	descriptive	descriptive	ADJ
american_scientific_journal-5481	131	33	statistics	statistic	NOUN
american_scientific_journal-5481	131	34	computed	compute	VERB
american_scientific_journal-5481	131	35	on	on	ADP
american_scientific_journal-5481	131	36	possible	possible	ADJ
american_scientific_journal-5481	131	37	measures	measure	NOUN
american_scientific_journal-5481	131	38	to	to	ADP
american_scientific_journal-5481	131	39	accounting	accounting	NOUN
american_scientific_journal-5481	131	40	manipulation	manipulation	NOUN
american_scientific_journal-5481	131	41	in	in	ADP
american_scientific_journal-5481	131	42	nigerian	nigerian	ADJ
american_scientific_journal-5481	131	43	firms	firm	NOUN
american_scientific_journal-5481	131	44	tested	test	VERB
american_scientific_journal-5481	131	45	variables	variable	NOUN
american_scientific_journal-5481	131	46	n	n	PRON
american_scientific_journal-5481	131	47	scores	score	NOUN
american_scientific_journal-5481	131	48	mean	mean	VERB
american_scientific_journal-5481	131	49	sd	sd	ADP
american_scientific_journal-5481	131	50	remarks	remark	NOUN
american_scientific_journal-5481	131	51	gaap	gaap	NOUN
american_scientific_journal-5481	131	52	and	and	CCONJ
american_scientific_journal-5481	131	53	accounting	accounting	NOUN
american_scientific_journal-5481	131	54	regulations	regulation	NOUN
american_scientific_journal-5481	131	55	enactment	enactment	NOUN
american_scientific_journal-5481	131	56	have	have	AUX
american_scientific_journal-5481	131	57	influenced	influence	VERB
american_scientific_journal-5481	131	58	in	in	ADP
american_scientific_journal-5481	131	59	the	the	DET
american_scientific_journal-5481	131	60	manipulative	manipulative	ADJ
american_scientific_journal-5481	131	61	behavior	behavior	NOUN
american_scientific_journal-5481	131	62	of	of	ADP
american_scientific_journal-5481	131	63	firms	firm	NOUN
american_scientific_journal-5481	131	64	120	120	NUM
american_scientific_journal-5481	131	65	458	458	NUM
american_scientific_journal-5481	131	66	3.82	3.82	NUM
american_scientific_journal-5481	131	67	0.85	0.85	NUM
american_scientific_journal-5481	131	68	very	very	ADV
american_scientific_journal-5481	131	69	significant	significant	ADJ
american_scientific_journal-5481	131	70	accounting	accounting	NOUN
american_scientific_journal-5481	131	71	profession	profession	NOUN
american_scientific_journal-5481	131	72	needs	need	VERB
american_scientific_journal-5481	131	73	to	to	PART
american_scientific_journal-5481	131	74	give	give	VERB
american_scientific_journal-5481	131	75	much	much	ADJ
american_scientific_journal-5481	131	76	importance	importance	NOUN
american_scientific_journal-5481	131	77	and	and	CCONJ
american_scientific_journal-5481	131	78	enforce	enforce	VERB
american_scientific_journal-5481	131	79	compliance	compliance	NOUN
american_scientific_journal-5481	131	80	to	to	ADP
american_scientific_journal-5481	131	81	ethical	ethical	ADJ
american_scientific_journal-5481	131	82	codes	code	NOUN
american_scientific_journal-5481	131	83	120	120	NUM
american_scientific_journal-5481	131	84	516	516	NUM
american_scientific_journal-5481	131	85	4.30	4.30	NUM
american_scientific_journal-5481	131	86	0.76	0.76	NUM
american_scientific_journal-5481	131	87	very	very	ADV
american_scientific_journal-5481	131	88	significant	significant	ADJ
american_scientific_journal-5481	131	89	punitive	punitive	ADJ
american_scientific_journal-5481	131	90	measures	measure	NOUN
american_scientific_journal-5481	131	91	should	should	AUX
american_scientific_journal-5481	131	92	be	be	AUX
american_scientific_journal-5481	131	93	taken	take	VERB
american_scientific_journal-5481	131	94	by	by	ADP
american_scientific_journal-5481	131	95	accounting	accounting	NOUN
american_scientific_journal-5481	131	96	bodies	body	NOUN
american_scientific_journal-5481	131	97	and	and	CCONJ
american_scientific_journal-5481	131	98	other	other	ADJ
american_scientific_journal-5481	131	99	regulatory	regulatory	ADJ
american_scientific_journal-5481	131	100	bodies	body	NOUN
american_scientific_journal-5481	131	101	against	against	ADP
american_scientific_journal-5481	131	102	culprits	culprit	NOUN
american_scientific_journal-5481	131	103	120	120	NUM
american_scientific_journal-5481	131	104	551	551	NUM
american_scientific_journal-5481	131	105	4.59	4.59	NUM
american_scientific_journal-5481	131	106	0.65	0.65	NUM
american_scientific_journal-5481	131	107	very	very	ADV
american_scientific_journal-5481	131	108	significant	significant	ADJ
american_scientific_journal-5481	131	109	regulatory	regulatory	ADJ
american_scientific_journal-5481	131	110	accounting	accounting	NOUN
american_scientific_journal-5481	131	111	bodies	body	NOUN
american_scientific_journal-5481	131	112	should	should	AUX
american_scientific_journal-5481	131	113	institutionalized	institutionalize	VERB
american_scientific_journal-5481	131	114	accounting	accounting	NOUN
american_scientific_journal-5481	131	115	profession	profession	NOUN
american_scientific_journal-5481	131	116	that	that	SCONJ
american_scientific_journal-5481	131	117	preparers	preparer	NOUN
american_scientific_journal-5481	131	118	of	of	ADP
american_scientific_journal-5481	131	119	statement	statement	NOUN
american_scientific_journal-5481	131	120	would	would	AUX
american_scientific_journal-5481	131	121	not	not	PART
american_scientific_journal-5481	131	122	be	be	AUX
american_scientific_journal-5481	131	123	at	at	ADP
american_scientific_journal-5481	131	124	liberty	liberty	NOUN
american_scientific_journal-5481	131	125	to	to	PART
american_scientific_journal-5481	131	126	choose	choose	VERB
american_scientific_journal-5481	131	127	a	a	DET
american_scientific_journal-5481	131	128	technique	technique	NOUN
american_scientific_journal-5481	131	129	to	to	PART
american_scientific_journal-5481	131	130	report	report	VERB
american_scientific_journal-5481	131	131	their	their	PRON
american_scientific_journal-5481	131	132	financial	financial	ADJ
american_scientific_journal-5481	131	133	statement	statement	NOUN
american_scientific_journal-5481	131	134	.	.	PUNCT
american_scientific_journal-5481	132	1	120	120	NUM
american_scientific_journal-5481	132	2	488	488	NUM
american_scientific_journal-5481	132	3	4.07	4.07	NUM
american_scientific_journal-5481	132	4	1.05	1.05	NUM
american_scientific_journal-5481	132	5	significant	significant	ADJ
american_scientific_journal-5481	132	6	forensic	forensic	ADJ
american_scientific_journal-5481	132	7	accounting	accounting	NOUN
american_scientific_journal-5481	132	8	and	and	CCONJ
american_scientific_journal-5481	132	9	other	other	ADJ
american_scientific_journal-5481	132	10	measures	measure	NOUN
american_scientific_journal-5481	132	11	that	that	PRON
american_scientific_journal-5481	132	12	could	could	AUX
american_scientific_journal-5481	132	13	help	help	VERB
american_scientific_journal-5481	132	14	to	to	PART
american_scientific_journal-5481	132	15	unravel	unravel	VERB
american_scientific_journal-5481	132	16	figure	figure	NOUN
american_scientific_journal-5481	132	17	misstatement	misstatement	NOUN
american_scientific_journal-5481	132	18	should	should	AUX
american_scientific_journal-5481	132	19	be	be	AUX
american_scientific_journal-5481	132	20	put	put	VERB
american_scientific_journal-5481	132	21	in	in	ADP
american_scientific_journal-5481	132	22	place	place	NOUN
american_scientific_journal-5481	132	23	.	.	PUNCT
american_scientific_journal-5481	133	1	120	120	NUM
american_scientific_journal-5481	133	2	539	539	NUM
american_scientific_journal-5481	133	3	4.49	4.49	NUM
american_scientific_journal-5481	133	4	0.45	0.45	NUM
american_scientific_journal-5481	133	5	very	very	ADV
american_scientific_journal-5481	133	6	significant	significant	ADJ
american_scientific_journal-5481	133	7	accounting	accounting	NOUN
american_scientific_journal-5481	133	8	profession	profession	NOUN
american_scientific_journal-5481	133	9	needs	need	VERB
american_scientific_journal-5481	133	10	to	to	PART
american_scientific_journal-5481	133	11	give	give	VERB
american_scientific_journal-5481	133	12	much	much	ADJ
american_scientific_journal-5481	133	13	importance	importance	NOUN
american_scientific_journal-5481	133	14	to	to	ADP
american_scientific_journal-5481	133	15	ethical	ethical	ADJ
american_scientific_journal-5481	133	16	codes	code	NOUN
american_scientific_journal-5481	133	17	120	120	NUM
american_scientific_journal-5481	133	18	471	471	NUM
american_scientific_journal-5481	133	19	3.93	3.93	NUM
american_scientific_journal-5481	133	20	1.28	1.28	NUM
american_scientific_journal-5481	133	21	just	just	ADV
american_scientific_journal-5481	133	22	significant	significant	ADJ
american_scientific_journal-5481	133	23	table	table	NOUN
american_scientific_journal-5481	133	24	5	5	NUM
american_scientific_journal-5481	133	25	:	:	PUNCT
american_scientific_journal-5481	133	26	descriptive	descriptive	ADJ
american_scientific_journal-5481	133	27	statistics	statistic	NOUN
american_scientific_journal-5481	133	28	computed	compute	VERB
american_scientific_journal-5481	133	29	on	on	ADP
american_scientific_journal-5481	133	30	parameters	parameter	NOUN
american_scientific_journal-5481	133	31	of	of	ADP
american_scientific_journal-5481	133	32	performance	performance	NOUN
american_scientific_journal-5481	133	33	for	for	ADP
american_scientific_journal-5481	133	34	the	the	DET
american_scientific_journal-5481	133	35	selected	select	VERB
american_scientific_journal-5481	133	36	firms	firm	NOUN
american_scientific_journal-5481	133	37	performance	performance	NOUN
american_scientific_journal-5481	133	38	measures	measure	NOUN
american_scientific_journal-5481	133	39	variables	variable	NOUN
american_scientific_journal-5481	133	40	n	n	PRON
american_scientific_journal-5481	133	41	scores	score	NOUN
american_scientific_journal-5481	133	42	mean	mean	VERB
american_scientific_journal-5481	133	43	sd	sd	ADP
american_scientific_journal-5481	133	44	remarks	remark	VERB
american_scientific_journal-5481	133	45	the	the	DET
american_scientific_journal-5481	133	46	achieved	achieve	VERB
american_scientific_journal-5481	133	47	results	result	NOUN
american_scientific_journal-5481	133	48	are	be	AUX
american_scientific_journal-5481	133	49	equal	equal	ADJ
american_scientific_journal-5481	133	50	to	to	AUX
american_scientific_journal-5481	133	51	expected	expect	VERB
american_scientific_journal-5481	133	52	results	result	NOUN
american_scientific_journal-5481	133	53	150	150	NUM
american_scientific_journal-5481	133	54	609	609	NUM
american_scientific_journal-5481	133	55	4.06	4.06	NUM
american_scientific_journal-5481	133	56	1.23	1.23	NUM
american_scientific_journal-5481	133	57	n.s	n.s	PROPN
american_scientific_journal-5481	133	58	the	the	DET
american_scientific_journal-5481	133	59	achieved	achieve	VERB
american_scientific_journal-5481	133	60	results	result	NOUN
american_scientific_journal-5481	133	61	are	be	AUX
american_scientific_journal-5481	133	62	made	make	VERB
american_scientific_journal-5481	133	63	with	with	ADP
american_scientific_journal-5481	133	64	a	a	DET
american_scientific_journal-5481	133	65	least	least	ADJ
american_scientific_journal-5481	133	66	amount	amount	NOUN
american_scientific_journal-5481	133	67	of	of	ADP
american_scientific_journal-5481	133	68	resources	resource	NOUN
american_scientific_journal-5481	133	69	150	150	NUM
american_scientific_journal-5481	133	70	619	619	NUM
american_scientific_journal-5481	133	71	4.13	4.13	NUM
american_scientific_journal-5481	133	72	1.11	1.11	NUM
american_scientific_journal-5481	133	73	n.s	n.s	PROPN
american_scientific_journal-5481	133	74	the	the	DET
american_scientific_journal-5481	133	75	amount	amount	NOUN
american_scientific_journal-5481	133	76	produced	produce	VERB
american_scientific_journal-5481	133	77	and	and	CCONJ
american_scientific_journal-5481	133	78	the	the	DET
american_scientific_journal-5481	133	79	times	time	NOUN
american_scientific_journal-5481	133	80	for	for	SCONJ
american_scientific_journal-5481	133	81	this	this	PRON
american_scientific_journal-5481	133	82	to	to	PART
american_scientific_journal-5481	133	83	occur	occur	VERB
american_scientific_journal-5481	133	84	are	be	AUX
american_scientific_journal-5481	133	85	tally	tally	NOUN
american_scientific_journal-5481	133	86	150	150	NUM
american_scientific_journal-5481	133	87	574	574	NUM
american_scientific_journal-5481	133	88	3.83	3.83	NUM
american_scientific_journal-5481	133	89	1.03	1.03	NUM
american_scientific_journal-5481	133	90	s	s	NOUN
american_scientific_journal-5481	133	91	the	the	DET
american_scientific_journal-5481	133	92	outputs	output	NOUN
american_scientific_journal-5481	133	93	generated	generate	VERB
american_scientific_journal-5481	133	94	and	and	CCONJ
american_scientific_journal-5481	133	95	the	the	DET
american_scientific_journal-5481	133	96	resources	resource	NOUN
american_scientific_journal-5481	133	97	used	use	VERB
american_scientific_journal-5481	133	98	to	to	PART
american_scientific_journal-5481	133	99	do	do	VERB
american_scientific_journal-5481	133	100	it	it	PRON
american_scientific_journal-5481	133	101	are	are	VERB
american_scientific_journal-5481	133	102	as	as	ADP
american_scientific_journal-5481	133	103	planned	plan	VERB
american_scientific_journal-5481	133	104	150	150	NUM
american_scientific_journal-5481	133	105	564	564	NUM
american_scientific_journal-5481	133	106	3.76	3.76	NUM
american_scientific_journal-5481	133	107	1.39	1.39	NUM
american_scientific_journal-5481	133	108	n.s	n.s	PROPN
american_scientific_journal-5481	133	109	the	the	DET
american_scientific_journal-5481	133	110	total	total	ADJ
american_scientific_journal-5481	133	111	output	output	NOUN
american_scientific_journal-5481	133	112	(	(	PUNCT
american_scientific_journal-5481	133	113	total	total	ADV
american_scientific_journal-5481	133	114	produced	produce	VERB
american_scientific_journal-5481	133	115	)	)	PUNCT
american_scientific_journal-5481	133	116	are	be	AUX
american_scientific_journal-5481	133	117	suitable	suitable	ADJ
american_scientific_journal-5481	133	118	and	and	CCONJ
american_scientific_journal-5481	133	119	appropriate	appropriate	ADJ
american_scientific_journal-5481	133	120	for	for	ADP
american_scientific_journal-5481	133	121	use	use	NOUN
american_scientific_journal-5481	133	122	150	150	NUM
american_scientific_journal-5481	133	123	621	621	NUM
american_scientific_journal-5481	133	124	4.14	4.14	NUM
american_scientific_journal-5481	133	125	1.21	1.21	NUM
american_scientific_journal-5481	133	126	n.s	n.s	PROPN
american_scientific_journal-5481	133	127	the	the	DET
american_scientific_journal-5481	133	128	income	income	NOUN
american_scientific_journal-5481	133	129	is	be	AUX
american_scientific_journal-5481	133	130	greater	great	ADJ
american_scientific_journal-5481	133	131	than	than	ADP
american_scientific_journal-5481	133	132	total	total	ADJ
american_scientific_journal-5481	133	133	sales	sale	NOUN
american_scientific_journal-5481	133	134	150	150	NUM
american_scientific_journal-5481	133	135	613	613	NUM
american_scientific_journal-5481	133	136	4.09	4.09	NUM
american_scientific_journal-5481	133	137	1.26	1.26	NUM
american_scientific_journal-5481	133	138	n.s	n.s	PROPN
american_scientific_journal-5481	133	139	return	return	NOUN
american_scientific_journal-5481	133	140	on	on	ADP
american_scientific_journal-5481	133	141	investment	investment	NOUN
american_scientific_journal-5481	133	142	(	(	PUNCT
american_scientific_journal-5481	133	143	roi	roi	NOUN
american_scientific_journal-5481	133	144	)	)	PUNCT
american_scientific_journal-5481	133	145	yields	yield	VERB
american_scientific_journal-5481	133	146	higher	high	ADJ
american_scientific_journal-5481	133	147	percentage	percentage	NOUN
american_scientific_journal-5481	133	148	150	150	NUM
american_scientific_journal-5481	133	149	585	585	NUM
american_scientific_journal-5481	133	150	3.90	3.90	NUM
american_scientific_journal-5481	133	151	1.32	1.32	NUM
american_scientific_journal-5481	133	152	n.s	n.s	PROPN
american_scientific_journal-5481	133	153	table	table	NOUN
american_scientific_journal-5481	133	154	5	5	NUM
american_scientific_journal-5481	133	155	presents	present	NOUN
american_scientific_journal-5481	133	156	respondents	respondent	NOUN
american_scientific_journal-5481	133	157	’	'	PUNCT
american_scientific_journal-5481	133	158	results	result	NOUN
american_scientific_journal-5481	133	159	on	on	ADP
american_scientific_journal-5481	133	160	performance	performance	NOUN
american_scientific_journal-5481	133	161	measures	measure	NOUN
american_scientific_journal-5481	133	162	variables	variable	NOUN
american_scientific_journal-5481	133	163	in	in	ADP
american_scientific_journal-5481	133	164	related	relate	VERB
american_scientific_journal-5481	133	165	with	with	ADP
american_scientific_journal-5481	133	166	accounting	accounting	NOUN
american_scientific_journal-5481	133	167	manipulations	manipulation	NOUN
american_scientific_journal-5481	133	168	in	in	ADP
american_scientific_journal-5481	133	169	nigerian	nigerian	ADJ
american_scientific_journal-5481	133	170	firms	firm	NOUN
american_scientific_journal-5481	133	171	.	.	PUNCT
american_scientific_journal-5481	134	1	outcomes	outcome	NOUN
american_scientific_journal-5481	134	2	of	of	ADP
american_scientific_journal-5481	134	3	the	the	DET
american_scientific_journal-5481	134	4	mean	mean	ADJ
american_scientific_journal-5481	134	5	and	and	CCONJ
american_scientific_journal-5481	134	6	standard	standard	ADJ
american_scientific_journal-5481	134	7	deviation	deviation	NOUN
american_scientific_journal-5481	134	8	computed	compute	VERB
american_scientific_journal-5481	134	9	for	for	ADP
american_scientific_journal-5481	134	10	the	the	DET
american_scientific_journal-5481	134	11	performance	performance	NOUN
american_scientific_journal-5481	134	12	parameters	parameter	NOUN
american_scientific_journal-5481	134	13	were	be	AUX
american_scientific_journal-5481	134	14	measured	measure	VERB
american_scientific_journal-5481	134	15	greater	great	ADJ
american_scientific_journal-5481	134	16	than	than	ADP
american_scientific_journal-5481	134	17	or	or	CCONJ
american_scientific_journal-5481	134	18	equal	equal	ADJ
american_scientific_journal-5481	134	19	to	to	ADP
american_scientific_journal-5481	134	20	acceptable	acceptable	ADJ
american_scientific_journal-5481	134	21	mean	mean	NOUN
american_scientific_journal-5481	134	22	of	of	ADP
american_scientific_journal-5481	134	23	3.00	3.00	NUM
american_scientific_journal-5481	134	24	value	value	NOUN
american_scientific_journal-5481	134	25	on	on	ADP
american_scientific_journal-5481	134	26	a	a	DET
american_scientific_journal-5481	134	27	five	five	NUM
american_scientific_journal-5481	134	28	point	point	NOUN
american_scientific_journal-5481	134	29	likert	likert	ADJ
american_scientific_journal-5481	134	30	scale	scale	NOUN
american_scientific_journal-5481	134	31	but	but	CCONJ
american_scientific_journal-5481	134	32	with	with	ADP
american_scientific_journal-5481	134	33	a	a	DET
american_scientific_journal-5481	134	34	wide	wide	ADJ
american_scientific_journal-5481	134	35	dispersion	dispersion	NOUN
american_scientific_journal-5481	134	36	from	from	ADP
american_scientific_journal-5481	134	37	the	the	DET
american_scientific_journal-5481	134	38	originality	originality	NOUN
american_scientific_journal-5481	134	39	of	of	ADP
american_scientific_journal-5481	134	40	all	all	DET
american_scientific_journal-5481	134	41	variables	variable	NOUN
american_scientific_journal-5481	134	42	greater	great	ADJ
american_scientific_journal-5481	134	43	than	than	ADP
american_scientific_journal-5481	134	44	1.10	1.10	NUM
american_scientific_journal-5481	134	45	unit	unit	NOUN
american_scientific_journal-5481	134	46	except	except	SCONJ
american_scientific_journal-5481	134	47	the	the	DET
american_scientific_journal-5481	134	48	amount	amount	NOUN
american_scientific_journal-5481	134	49	produced	produce	VERB
american_scientific_journal-5481	134	50	and	and	CCONJ
american_scientific_journal-5481	134	51	the	the	DET
american_scientific_journal-5481	134	52	times	time	NOUN
american_scientific_journal-5481	134	53	for	for	SCONJ
american_scientific_journal-5481	134	54	this	this	PRON
american_scientific_journal-5481	134	55	to	to	PART
american_scientific_journal-5481	134	56	occur	occur	VERB
american_scientific_journal-5481	134	57	are	be	AUX
american_scientific_journal-5481	134	58	tally	tally	NOUN
american_scientific_journal-5481	134	59	(	(	PUNCT
american_scientific_journal-5481	134	60	capacity	capacity	NOUN
american_scientific_journal-5481	134	61	indicators	indicator	NOUN
american_scientific_journal-5481	134	62	)	)	PUNCT
american_scientific_journal-5481	134	63	that	that	PRON
american_scientific_journal-5481	134	64	is	be	AUX
american_scientific_journal-5481	134	65	just	just	ADV
american_scientific_journal-5481	134	66	significant	significant	ADJ
american_scientific_journal-5481	134	67	with	with	ADP
american_scientific_journal-5481	134	68	sd	sd	NOUN
american_scientific_journal-5481	134	69	(	(	PUNCT
american_scientific_journal-5481	134	70	1.03	1.03	NUM
american_scientific_journal-5481	134	71	)	)	PUNCT
american_scientific_journal-5481	134	72	.	.	PUNCT
american_scientific_journal-5481	135	1	results	result	NOUN
american_scientific_journal-5481	135	2	obtained	obtain	VERB
american_scientific_journal-5481	135	3	from	from	ADP
american_scientific_journal-5481	135	4	the	the	DET
american_scientific_journal-5481	135	5	table	table	NOUN
american_scientific_journal-5481	135	6	revealed	reveal	VERB
american_scientific_journal-5481	135	7	that	that	SCONJ
american_scientific_journal-5481	135	8	performance	performance	NOUN
american_scientific_journal-5481	135	9	of	of	ADP
american_scientific_journal-5481	135	10	firms	firm	NOUN
american_scientific_journal-5481	135	11	is	be	AUX
american_scientific_journal-5481	135	12	affected	affect	VERB
american_scientific_journal-5481	135	13	by	by	ADP
american_scientific_journal-5481	135	14	the	the	DET
american_scientific_journal-5481	135	15	practice	practice	NOUN
american_scientific_journal-5481	135	16	of	of	ADP
american_scientific_journal-5481	135	17	accounting	account	VERB
american_scientific_journal-5481	135	18	american	american	ADJ
american_scientific_journal-5481	135	19	scientific	scientific	ADJ
american_scientific_journal-5481	135	20	research	research	NOUN
american_scientific_journal-5481	135	21	journal	journal	NOUN
american_scientific_journal-5481	135	22	for	for	ADP
american_scientific_journal-5481	135	23	engineering	engineering	NOUN
american_scientific_journal-5481	135	24	,	,	PUNCT
american_scientific_journal-5481	135	25	technology	technology	NOUN
american_scientific_journal-5481	135	26	,	,	PUNCT
american_scientific_journal-5481	135	27	and	and	CCONJ
american_scientific_journal-5481	135	28	sciences	science	NOUN
american_scientific_journal-5481	135	29	(	(	PUNCT
american_scientific_journal-5481	135	30	asrjets	asrjet	NOUN
american_scientific_journal-5481	135	31	)	)	PUNCT
american_scientific_journal-5481	135	32	(	(	PUNCT
american_scientific_journal-5481	135	33	2020	2020	NUM
american_scientific_journal-5481	135	34	)	)	PUNCT
american_scientific_journal-5481	135	35	volume	volume	NOUN
american_scientific_journal-5481	135	36	63	63	NUM
american_scientific_journal-5481	135	37	,	,	PUNCT
american_scientific_journal-5481	135	38	no	no	DET
american_scientific_journal-5481	135	39	1	1	NUM
american_scientific_journal-5481	135	40	,	,	PUNCT
american_scientific_journal-5481	135	41	pp	pp	ADV
american_scientific_journal-5481	135	42	158	158	NUM
american_scientific_journal-5481	135	43	-	-	SYM
american_scientific_journal-5481	135	44	170	170	NUM
american_scientific_journal-5481	135	45	167	167	NUM
american_scientific_journal-5481	135	46	manipulations	manipulation	NOUN
american_scientific_journal-5481	135	47	with	with	ADP
american_scientific_journal-5481	135	48	all	all	DET
american_scientific_journal-5481	135	49	sd	sd	NOUN
american_scientific_journal-5481	135	50	figures	figure	NOUN
american_scientific_journal-5481	135	51	not	not	PART
american_scientific_journal-5481	135	52	being	be	AUX
american_scientific_journal-5481	135	53	very	very	ADV
american_scientific_journal-5481	135	54	significance	significance	NOUN
american_scientific_journal-5481	135	55	.	.	PUNCT
american_scientific_journal-5481	136	1	this	this	DET
american_scientific_journal-5481	136	2	assertion	assertion	NOUN
american_scientific_journal-5481	136	3	is	be	AUX
american_scientific_journal-5481	136	4	premised	premise	VERB
american_scientific_journal-5481	136	5	on	on	ADP
american_scientific_journal-5481	136	6	the	the	DET
american_scientific_journal-5481	136	7	sd	sd	NOUN
american_scientific_journal-5481	136	8	gotten	get	VERB
american_scientific_journal-5481	136	9	for	for	ADP
american_scientific_journal-5481	136	10	each	each	DET
american_scientific_journal-5481	136	11	performance	performance	NOUN
american_scientific_journal-5481	136	12	variable	variable	NOUN
american_scientific_journal-5481	136	13	which	which	PRON
american_scientific_journal-5481	136	14	is	be	AUX
american_scientific_journal-5481	136	15	greater	great	ADJ
american_scientific_journal-5481	136	16	than	than	ADP
american_scientific_journal-5481	136	17	1.00	1.00	NUM
american_scientific_journal-5481	136	18	unit	unit	NOUN
american_scientific_journal-5481	136	19	.	.	PUNCT
american_scientific_journal-5481	137	1	this	this	DET
american_scientific_journal-5481	137	2	value	value	NOUN
american_scientific_journal-5481	137	3	indicated	indicate	VERB
american_scientific_journal-5481	137	4	a	a	DET
american_scientific_journal-5481	137	5	wide	wide	ADJ
american_scientific_journal-5481	137	6	spread	spread	ADJ
american_scientific_journal-5481	137	7	dispersion	dispersion	NOUN
american_scientific_journal-5481	137	8	from	from	ADP
american_scientific_journal-5481	137	9	the	the	DET
american_scientific_journal-5481	137	10	mean	mean	NOUN
american_scientific_journal-5481	137	11	.	.	PUNCT
american_scientific_journal-5481	138	1	therefore	therefore	ADV
american_scientific_journal-5481	138	2	,	,	PUNCT
american_scientific_journal-5481	138	3	in	in	ADP
american_scientific_journal-5481	138	4	terms	term	NOUN
american_scientific_journal-5481	138	5	of	of	ADP
american_scientific_journal-5481	138	6	performance	performance	NOUN
american_scientific_journal-5481	138	7	of	of	ADP
american_scientific_journal-5481	138	8	firms	firm	NOUN
american_scientific_journal-5481	138	9	,	,	PUNCT
american_scientific_journal-5481	138	10	accounting	accounting	NOUN
american_scientific_journal-5481	138	11	manipulations	manipulation	NOUN
american_scientific_journal-5481	138	12	have	have	VERB
american_scientific_journal-5481	138	13	negative	negative	ADJ
american_scientific_journal-5481	138	14	impact	impact	NOUN
american_scientific_journal-5481	138	15	on	on	ADP
american_scientific_journal-5481	138	16	firms	firm	NOUN
american_scientific_journal-5481	138	17	in	in	ADP
american_scientific_journal-5481	138	18	nigeria	nigeria	PROPN
american_scientific_journal-5481	138	19	.	.	PUNCT
american_scientific_journal-5481	139	1	3.1	3.1	NUM
american_scientific_journal-5481	139	2	.	.	PUNCT
american_scientific_journal-5481	139	3	test	test	NOUN
american_scientific_journal-5481	139	4	of	of	ADP
american_scientific_journal-5481	139	5	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	139	6	ho	ho	PROPN
american_scientific_journal-5481	139	7	:	:	PUNCT
american_scientific_journal-5481	139	8	accounting	accounting	NOUN
american_scientific_journal-5481	139	9	manipulation	manipulation	NOUN
american_scientific_journal-5481	139	10	has	have	VERB
american_scientific_journal-5481	139	11	no	no	DET
american_scientific_journal-5481	139	12	substantial	substantial	ADJ
american_scientific_journal-5481	139	13	impact	impact	NOUN
american_scientific_journal-5481	139	14	on	on	ADP
american_scientific_journal-5481	139	15	performance	performance	NOUN
american_scientific_journal-5481	139	16	of	of	ADP
american_scientific_journal-5481	139	17	firms	firm	NOUN
american_scientific_journal-5481	139	18	in	in	ADP
american_scientific_journal-5481	139	19	nigeria	nigeria	PROPN
american_scientific_journal-5481	139	20	.	.	PUNCT
american_scientific_journal-5481	140	1	table	table	NOUN
american_scientific_journal-5481	140	2	6	6	NUM
american_scientific_journal-5481	140	3	:	:	PUNCT
american_scientific_journal-5481	140	4	ordinary	ordinary	ADJ
american_scientific_journal-5481	140	5	least	least	ADJ
american_scientific_journal-5481	140	6	square	square	NOUN
american_scientific_journal-5481	140	7	computed	compute	VERB
american_scientific_journal-5481	140	8	for	for	ADP
american_scientific_journal-5481	140	9	testing	test	VERB
american_scientific_journal-5481	140	10	the	the	DET
american_scientific_journal-5481	140	11	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	140	12	dependent	dependent	ADJ
american_scientific_journal-5481	140	13	variable	variable	NOUN
american_scientific_journal-5481	140	14	:	:	PUNCT
american_scientific_journal-5481	140	15	performance	performance	NOUN
american_scientific_journal-5481	140	16	method	method	NOUN
american_scientific_journal-5481	140	17	:	:	PUNCT
american_scientific_journal-5481	140	18	least	least	ADJ
american_scientific_journal-5481	140	19	squares	square	NOUN
american_scientific_journal-5481	140	20	sample	sample	NOUN
american_scientific_journal-5481	140	21	:	:	PUNCT
american_scientific_journal-5481	140	22	150	150	NUM
american_scientific_journal-5481	140	23	included	include	VERB
american_scientific_journal-5481	140	24	observations	observation	NOUN
american_scientific_journal-5481	140	25	:	:	PUNCT
american_scientific_journal-5481	140	26	35	35	NUM
american_scientific_journal-5481	140	27	variable	variable	ADJ
american_scientific_journal-5481	140	28	coefficient	coefficient	NOUN
american_scientific_journal-5481	140	29	std	std	NOUN
american_scientific_journal-5481	140	30	.	.	NOUN
american_scientific_journal-5481	140	31	error	error	NOUN
american_scientific_journal-5481	140	32	t	t	NOUN
american_scientific_journal-5481	140	33	-	-	PUNCT
american_scientific_journal-5481	140	34	statistic	statistic	NOUN
american_scientific_journal-5481	140	35	prob	prob	NOUN
american_scientific_journal-5481	140	36	.	.	PUNCT
american_scientific_journal-5481	140	37	accmanipulation	accmanipulation	NOUN
american_scientific_journal-5481	140	38	-0.723510	-0.723510	VERB
american_scientific_journal-5481	140	39	0.061163	0.061163	NUM
american_scientific_journal-5481	140	40	-11.82931	-11.82931	SYM
american_scientific_journal-5481	140	41	0.0000	0.0000	NUM
american_scientific_journal-5481	140	42	c	c	NOUN
american_scientific_journal-5481	140	43	0.881261	0.881261	NUM
american_scientific_journal-5481	140	44	2.663646	2.663646	NUM
american_scientific_journal-5481	140	45	0.330848	0.330848	NUM
american_scientific_journal-5481	140	46	0.2057	0.2057	NUM
american_scientific_journal-5481	140	47	r	r	NOUN
american_scientific_journal-5481	140	48	-	-	PUNCT
american_scientific_journal-5481	140	49	squared	square	VERB
american_scientific_journal-5481	140	50	0.809174	0.809174	NUM
american_scientific_journal-5481	140	51	mean	mean	NOUN
american_scientific_journal-5481	140	52	dependent	dependent	ADJ
american_scientific_journal-5481	140	53	var	var	NOUN
american_scientific_journal-5481	140	54	30.00000	30.00000	NUM
american_scientific_journal-5481	140	55	adjusted	adjusted	ADJ
american_scientific_journal-5481	140	56	r	r	NOUN
american_scientific_journal-5481	140	57	-	-	PUNCT
american_scientific_journal-5481	140	58	squared	square	VERB
american_scientific_journal-5481	140	59	0.803392	0.803392	NUM
american_scientific_journal-5481	140	60	s.d	s.d	PROPN
american_scientific_journal-5481	140	61	.	.	PROPN
american_scientific_journal-5481	140	62	dependent	dependent	ADJ
american_scientific_journal-5481	140	63	var	var	NOUN
american_scientific_journal-5481	140	64	25.31101	25.31101	NUM
american_scientific_journal-5481	141	1	s.e	s.e	PROPN
american_scientific_journal-5481	141	2	.	.	PROPN
american_scientific_journal-5481	141	3	of	of	ADP
american_scientific_journal-5481	141	4	regression	regression	NOUN
american_scientific_journal-5481	141	5	11.22304	11.22304	NUM
american_scientific_journal-5481	141	6	akaike	akaike	ADJ
american_scientific_journal-5481	141	7	info	info	NOUN
american_scientific_journal-5481	141	8	criterion	criterion	NOUN
american_scientific_journal-5481	141	9	7.729260	7.729260	NUM
american_scientific_journal-5481	141	10	sum	sum	NOUN
american_scientific_journal-5481	141	11	squared	square	VERB
american_scientific_journal-5481	141	12	resid	resid	NOUN
american_scientific_journal-5481	141	13	4156.569	4156.569	NUM
american_scientific_journal-5481	141	14	schwarz	schwarz	PROPN
american_scientific_journal-5481	141	15	criterion	criterion	NOUN
american_scientific_journal-5481	141	16	7.818137	7.818137	NUM
american_scientific_journal-5481	141	17	log	log	NOUN
american_scientific_journal-5481	141	18	likelihood	likelihood	NOUN
american_scientific_journal-5481	142	1	-133.2621	-133.2621	PROPN
american_scientific_journal-5481	142	2	hannan	hannan	PROPN
american_scientific_journal-5481	142	3	-	-	PUNCT
american_scientific_journal-5481	142	4	quinn	quinn	PROPN
american_scientific_journal-5481	142	5	criter	criter	NOUN
american_scientific_journal-5481	142	6	.	.	PUNCT
american_scientific_journal-5481	143	1	7.759940	7.759940	NUM
american_scientific_journal-5481	143	2	f	f	X
american_scientific_journal-5481	143	3	-	-	PUNCT
american_scientific_journal-5481	143	4	statistic	statistic	ADJ
american_scientific_journal-5481	143	5	139.9325	139.9325	NUM
american_scientific_journal-5481	143	6	durbin	durbin	ADJ
american_scientific_journal-5481	143	7	-	-	PUNCT
american_scientific_journal-5481	143	8	watson	watson	NOUN
american_scientific_journal-5481	143	9	stat	stat	PROPN
american_scientific_journal-5481	143	10	2.486821	2.486821	NUM
american_scientific_journal-5481	143	11	prob(f	prob(f	NOUN
american_scientific_journal-5481	143	12	-	-	PUNCT
american_scientific_journal-5481	143	13	statistic	statistic	NOUN
american_scientific_journal-5481	143	14	)	)	PUNCT
american_scientific_journal-5481	143	15	0.000000	0.000000	NUM
american_scientific_journal-5481	143	16	table	table	NOUN
american_scientific_journal-5481	143	17	7	7	NUM
american_scientific_journal-5481	143	18	:	:	PUNCT
american_scientific_journal-5481	143	19	granger	granger	PROPN
american_scientific_journal-5481	143	20	causality	causality	PROPN
american_scientific_journal-5481	143	21	test	test	NOUN
american_scientific_journal-5481	143	22	for	for	ADP
american_scientific_journal-5481	143	23	testing	test	VERB
american_scientific_journal-5481	143	24	the	the	DET
american_scientific_journal-5481	143	25	direction	direction	NOUN
american_scientific_journal-5481	143	26	of	of	ADP
american_scientific_journal-5481	143	27	relationship	relationship	NOUN
american_scientific_journal-5481	143	28	between	between	ADP
american_scientific_journal-5481	143	29	accounting	accounting	NOUN
american_scientific_journal-5481	143	30	manipulations	manipulation	NOUN
american_scientific_journal-5481	143	31	and	and	CCONJ
american_scientific_journal-5481	143	32	firm	firm	ADJ
american_scientific_journal-5481	143	33	performance	performance	NOUN
american_scientific_journal-5481	143	34	pairwise	pairwise	NOUN
american_scientific_journal-5481	143	35	granger	granger	NOUN
american_scientific_journal-5481	143	36	causality	causality	PROPN
american_scientific_journal-5481	143	37	tests	test	VERB
american_scientific_journal-5481	143	38	sample	sample	NOUN
american_scientific_journal-5481	143	39	:	:	PUNCT
american_scientific_journal-5481	143	40	150	150	NUM
american_scientific_journal-5481	143	41	lags	lag	NOUN
american_scientific_journal-5481	143	42	:	:	PUNCT
american_scientific_journal-5481	143	43	2	2	NUM
american_scientific_journal-5481	143	44	null	null	ADJ
american_scientific_journal-5481	143	45	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	143	46	:	:	PUNCT
american_scientific_journal-5481	143	47	obs	obs	PROPN
american_scientific_journal-5481	143	48	f	f	NOUN
american_scientific_journal-5481	143	49	-	-	PUNCT
american_scientific_journal-5481	143	50	statistic	statistic	ADJ
american_scientific_journal-5481	143	51	prob	prob	NOUN
american_scientific_journal-5481	143	52	.	.	PUNCT
american_scientific_journal-5481	144	1	performance	performance	NOUN
american_scientific_journal-5481	144	2	does	do	AUX
american_scientific_journal-5481	144	3	not	not	PART
american_scientific_journal-5481	144	4	granger	granger	AUX
american_scientific_journal-5481	144	5	cause	cause	VERB
american_scientific_journal-5481	144	6	accmanipulation	accmanipulation	NOUN
american_scientific_journal-5481	144	7	33	33	NUM
american_scientific_journal-5481	144	8	0.87195	0.87195	NUM
american_scientific_journal-5481	144	9	0.4292	0.4292	NUM
american_scientific_journal-5481	144	10	accmanipulation	accmanipulation	NOUN
american_scientific_journal-5481	144	11	does	do	AUX
american_scientific_journal-5481	144	12	not	not	PART
american_scientific_journal-5481	144	13	granger	granger	AUX
american_scientific_journal-5481	144	14	cause	cause	VERB
american_scientific_journal-5481	144	15	performance	performance	NOUN
american_scientific_journal-5481	144	16	11.31986	11.31986	NUM
american_scientific_journal-5481	144	17	0.0003	0.0003	NUM
american_scientific_journal-5481	144	18	tables	table	NOUN
american_scientific_journal-5481	144	19	6	6	NUM
american_scientific_journal-5481	144	20	and	and	CCONJ
american_scientific_journal-5481	144	21	7	7	NUM
american_scientific_journal-5481	144	22	present	present	VERB
american_scientific_journal-5481	144	23	the	the	DET
american_scientific_journal-5481	144	24	results	result	NOUN
american_scientific_journal-5481	144	25	of	of	ADP
american_scientific_journal-5481	144	26	test	test	NOUN
american_scientific_journal-5481	144	27	statistics	statistic	NOUN
american_scientific_journal-5481	144	28	computed	compute	VERB
american_scientific_journal-5481	144	29	for	for	ADP
american_scientific_journal-5481	144	30	the	the	DET
american_scientific_journal-5481	144	31	study	study	NOUN
american_scientific_journal-5481	144	32	.	.	PUNCT
american_scientific_journal-5481	145	1	in	in	ADP
american_scientific_journal-5481	145	2	table	table	NOUN
american_scientific_journal-5481	145	3	6	6	NUM
american_scientific_journal-5481	145	4	,	,	PUNCT
american_scientific_journal-5481	145	5	the	the	DET
american_scientific_journal-5481	145	6	p	p	NOUN
american_scientific_journal-5481	145	7	-	-	PUNCT
american_scientific_journal-5481	145	8	value	value	NOUN
american_scientific_journal-5481	145	9	of	of	ADP
american_scientific_journal-5481	145	10	the	the	DET
american_scientific_journal-5481	145	11	tstatistics	tstatistic	NOUN
american_scientific_journal-5481	145	12	calculated	calculate	VERB
american_scientific_journal-5481	145	13	for	for	ADP
american_scientific_journal-5481	145	14	accounting	accounting	NOUN
american_scientific_journal-5481	145	15	manipulation	manipulation	NOUN
american_scientific_journal-5481	145	16	was	be	AUX
american_scientific_journal-5481	145	17	less	less	ADJ
american_scientific_journal-5481	145	18	than	than	ADP
american_scientific_journal-5481	145	19	the	the	DET
american_scientific_journal-5481	145	20	critical	critical	ADJ
american_scientific_journal-5481	145	21	value	value	NOUN
american_scientific_journal-5481	145	22	of	of	ADP
american_scientific_journal-5481	145	23	5	5	NUM
american_scientific_journal-5481	145	24	%	%	NOUN
american_scientific_journal-5481	145	25	.	.	PUNCT
american_scientific_journal-5481	146	1	this	this	PRON
american_scientific_journal-5481	146	2	implied	imply	VERB
american_scientific_journal-5481	146	3	that	that	SCONJ
american_scientific_journal-5481	146	4	the	the	DET
american_scientific_journal-5481	146	5	null	null	ADJ
american_scientific_journal-5481	146	6	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	146	7	which	which	PRON
american_scientific_journal-5481	146	8	stated	state	VERB
american_scientific_journal-5481	146	9	that	that	SCONJ
american_scientific_journal-5481	146	10	accounting	accounting	NOUN
american_scientific_journal-5481	146	11	manipulation	manipulation	NOUN
american_scientific_journal-5481	146	12	was	be	AUX
american_scientific_journal-5481	146	13	not	not	PART
american_scientific_journal-5481	146	14	significance	significance	NOUN
american_scientific_journal-5481	146	15	on	on	SCONJ
american_scientific_journal-5481	146	16	firm	firm	ADJ
american_scientific_journal-5481	146	17	performance	performance	NOUN
american_scientific_journal-5481	146	18	was	be	AUX
american_scientific_journal-5481	146	19	rejected	reject	VERB
american_scientific_journal-5481	146	20	.	.	PUNCT
american_scientific_journal-5481	147	1	further	further	PROPN
american_scientific_journal-5481	147	2	findings	finding	NOUN
american_scientific_journal-5481	147	3	revealed	reveal	VERB
american_scientific_journal-5481	147	4	that	that	SCONJ
american_scientific_journal-5481	147	5	the	the	DET
american_scientific_journal-5481	147	6	regression	regression	NOUN
american_scientific_journal-5481	147	7	coefficient	coefficient	NOUN
american_scientific_journal-5481	147	8	obtained	obtain	VERB
american_scientific_journal-5481	147	9	for	for	ADP
american_scientific_journal-5481	147	10	accounting	accounting	NOUN
american_scientific_journal-5481	147	11	manipulations	manipulation	NOUN
american_scientific_journal-5481	147	12	of	of	ADP
american_scientific_journal-5481	147	13	-0.723	-0.723	ADV
american_scientific_journal-5481	147	14	was	be	AUX
american_scientific_journal-5481	147	15	american	american	ADJ
american_scientific_journal-5481	147	16	scientific	scientific	ADJ
american_scientific_journal-5481	147	17	research	research	NOUN
american_scientific_journal-5481	147	18	journal	journal	NOUN
american_scientific_journal-5481	147	19	for	for	ADP
american_scientific_journal-5481	147	20	engineering	engineering	NOUN
american_scientific_journal-5481	147	21	,	,	PUNCT
american_scientific_journal-5481	147	22	technology	technology	NOUN
american_scientific_journal-5481	147	23	,	,	PUNCT
american_scientific_journal-5481	147	24	and	and	CCONJ
american_scientific_journal-5481	147	25	sciences	science	NOUN
american_scientific_journal-5481	147	26	(	(	PUNCT
american_scientific_journal-5481	147	27	asrjets	asrjet	NOUN
american_scientific_journal-5481	147	28	)	)	PUNCT
american_scientific_journal-5481	147	29	(	(	PUNCT
american_scientific_journal-5481	147	30	2020	2020	NUM
american_scientific_journal-5481	147	31	)	)	PUNCT
american_scientific_journal-5481	147	32	volume	volume	NOUN
american_scientific_journal-5481	147	33	63	63	NUM
american_scientific_journal-5481	147	34	,	,	PUNCT
american_scientific_journal-5481	147	35	no	no	DET
american_scientific_journal-5481	147	36	1	1	NUM
american_scientific_journal-5481	147	37	,	,	PUNCT
american_scientific_journal-5481	147	38	pp	pp	ADV
american_scientific_journal-5481	147	39	158	158	NUM
american_scientific_journal-5481	147	40	-	-	SYM
american_scientific_journal-5481	147	41	170	170	NUM
american_scientific_journal-5481	147	42	168	168	NUM
american_scientific_journal-5481	147	43	negative	negative	ADJ
american_scientific_journal-5481	147	44	.	.	PUNCT
american_scientific_journal-5481	148	1	this	this	PRON
american_scientific_journal-5481	148	2	revealed	reveal	VERB
american_scientific_journal-5481	148	3	that	that	SCONJ
american_scientific_journal-5481	148	4	there	there	PRON
american_scientific_journal-5481	148	5	is	be	VERB
american_scientific_journal-5481	148	6	a	a	DET
american_scientific_journal-5481	148	7	negative	negative	ADJ
american_scientific_journal-5481	148	8	/	/	SYM
american_scientific_journal-5481	148	9	indirect	indirect	ADJ
american_scientific_journal-5481	148	10	relationship	relationship	NOUN
american_scientific_journal-5481	148	11	between	between	ADP
american_scientific_journal-5481	148	12	accounting	accounting	NOUN
american_scientific_journal-5481	148	13	manipulations	manipulation	NOUN
american_scientific_journal-5481	148	14	and	and	CCONJ
american_scientific_journal-5481	148	15	firms	firm	NOUN
american_scientific_journal-5481	148	16	’	’	PART
american_scientific_journal-5481	148	17	performance	performance	NOUN
american_scientific_journal-5481	148	18	.	.	PUNCT
american_scientific_journal-5481	149	1	the	the	DET
american_scientific_journal-5481	149	2	interpretation	interpretation	NOUN
american_scientific_journal-5481	149	3	of	of	ADP
american_scientific_journal-5481	149	4	this	this	PRON
american_scientific_journal-5481	149	5	is	be	AUX
american_scientific_journal-5481	149	6	that	that	SCONJ
american_scientific_journal-5481	149	7	a	a	DET
american_scientific_journal-5481	149	8	unit	unit	NOUN
american_scientific_journal-5481	149	9	increase	increase	NOUN
american_scientific_journal-5481	149	10	in	in	ADP
american_scientific_journal-5481	149	11	the	the	DET
american_scientific_journal-5481	149	12	practice	practice	NOUN
american_scientific_journal-5481	149	13	of	of	ADP
american_scientific_journal-5481	149	14	accounting	accounting	NOUN
american_scientific_journal-5481	149	15	manipulations	manipulation	NOUN
american_scientific_journal-5481	149	16	in	in	ADP
american_scientific_journal-5481	149	17	firms	firm	NOUN
american_scientific_journal-5481	149	18	may	may	AUX
american_scientific_journal-5481	149	19	lead	lead	VERB
american_scientific_journal-5481	149	20	to	to	ADP
american_scientific_journal-5481	149	21	0.723	0.723	NUM
american_scientific_journal-5481	149	22	%	%	NOUN
american_scientific_journal-5481	149	23	reduction	reduction	NOUN
american_scientific_journal-5481	149	24	in	in	ADP
american_scientific_journal-5481	149	25	performance	performance	NOUN
american_scientific_journal-5481	149	26	.	.	PUNCT
american_scientific_journal-5481	150	1	moreover	moreover	ADV
american_scientific_journal-5481	150	2	,	,	PUNCT
american_scientific_journal-5481	150	3	the	the	DET
american_scientific_journal-5481	150	4	p	p	NOUN
american_scientific_journal-5481	150	5	-	-	PUNCT
american_scientific_journal-5481	150	6	value	value	NOUN
american_scientific_journal-5481	150	7	of	of	ADP
american_scientific_journal-5481	150	8	the	the	DET
american_scientific_journal-5481	150	9	f	f	PROPN
american_scientific_journal-5481	150	10	-	-	PUNCT
american_scientific_journal-5481	150	11	statistics	statistic	NOUN
american_scientific_journal-5481	150	12	calculated	calculate	VERB
american_scientific_journal-5481	150	13	for	for	ADP
american_scientific_journal-5481	150	14	testing	test	VERB
american_scientific_journal-5481	150	15	the	the	DET
american_scientific_journal-5481	150	16	overall	overall	ADJ
american_scientific_journal-5481	150	17	significant	significant	NOUN
american_scientific_journal-5481	150	18	of	of	ADP
american_scientific_journal-5481	150	19	the	the	DET
american_scientific_journal-5481	150	20	null	null	ADJ
american_scientific_journal-5481	150	21	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	150	22	of	of	ADP
american_scientific_journal-5481	150	23	0.00000	0.00000	NUM
american_scientific_journal-5481	150	24	was	be	AUX
american_scientific_journal-5481	150	25	less	less	ADJ
american_scientific_journal-5481	150	26	than	than	ADP
american_scientific_journal-5481	150	27	the	the	DET
american_scientific_journal-5481	150	28	critical	critical	ADJ
american_scientific_journal-5481	150	29	value	value	NOUN
american_scientific_journal-5481	150	30	of	of	ADP
american_scientific_journal-5481	150	31	5	5	NUM
american_scientific_journal-5481	150	32	%	%	NOUN
american_scientific_journal-5481	150	33	.	.	PUNCT
american_scientific_journal-5481	151	1	this	this	PRON
american_scientific_journal-5481	151	2	showed	show	VERB
american_scientific_journal-5481	151	3	that	that	SCONJ
american_scientific_journal-5481	151	4	there	there	PRON
american_scientific_journal-5481	151	5	is	be	VERB
american_scientific_journal-5481	151	6	a	a	DET
american_scientific_journal-5481	151	7	substantial	substantial	ADJ
american_scientific_journal-5481	151	8	impact	impact	NOUN
american_scientific_journal-5481	151	9	of	of	ADP
american_scientific_journal-5481	151	10	accounting	accounting	NOUN
american_scientific_journal-5481	151	11	manipulation	manipulation	NOUN
american_scientific_journal-5481	151	12	on	on	ADP
american_scientific_journal-5481	151	13	firms	firm	NOUN
american_scientific_journal-5481	151	14	’	’	PART
american_scientific_journal-5481	151	15	performance	performance	NOUN
american_scientific_journal-5481	151	16	.	.	PUNCT
american_scientific_journal-5481	152	1	consequently	consequently	ADV
american_scientific_journal-5481	152	2	,	,	PUNCT
american_scientific_journal-5481	152	3	the	the	DET
american_scientific_journal-5481	152	4	coefficient	coefficient	NOUN
american_scientific_journal-5481	152	5	of	of	ADP
american_scientific_journal-5481	152	6	determination	determination	NOUN
american_scientific_journal-5481	152	7	obtained	obtain	VERB
american_scientific_journal-5481	152	8	for	for	ADP
american_scientific_journal-5481	152	9	the	the	DET
american_scientific_journal-5481	152	10	test	test	NOUN
american_scientific_journal-5481	152	11	of	of	ADP
american_scientific_journal-5481	152	12	0.809	0.809	NUM
american_scientific_journal-5481	152	13	indicated	indicate	VERB
american_scientific_journal-5481	152	14	the	the	DET
american_scientific_journal-5481	152	15	approximation	approximation	NOUN
american_scientific_journal-5481	152	16	of	of	ADP
american_scientific_journal-5481	152	17	81	81	NUM
american_scientific_journal-5481	152	18	%	%	NOUN
american_scientific_journal-5481	152	19	of	of	ADP
american_scientific_journal-5481	152	20	the	the	DET
american_scientific_journal-5481	152	21	firms	firm	NOUN
american_scientific_journal-5481	152	22	’	’	PART
american_scientific_journal-5481	152	23	performance	performance	NOUN
american_scientific_journal-5481	152	24	have	have	AUX
american_scientific_journal-5481	152	25	been	be	AUX
american_scientific_journal-5481	152	26	negatively	negatively	ADV
american_scientific_journal-5481	152	27	affected	affect	VERB
american_scientific_journal-5481	152	28	as	as	ADP
american_scientific_journal-5481	152	29	a	a	DET
american_scientific_journal-5481	152	30	result	result	NOUN
american_scientific_journal-5481	152	31	of	of	ADP
american_scientific_journal-5481	152	32	prevalence	prevalence	NOUN
american_scientific_journal-5481	152	33	of	of	ADP
american_scientific_journal-5481	152	34	accounting	accounting	NOUN
american_scientific_journal-5481	152	35	manipulations	manipulation	NOUN
american_scientific_journal-5481	152	36	in	in	ADP
american_scientific_journal-5481	152	37	nigerian	nigerian	ADJ
american_scientific_journal-5481	152	38	firms	firm	NOUN
american_scientific_journal-5481	152	39	.	.	PUNCT
american_scientific_journal-5481	153	1	also	also	ADV
american_scientific_journal-5481	153	2	,	,	PUNCT
american_scientific_journal-5481	153	3	all	all	DET
american_scientific_journal-5481	153	4	other	other	ADJ
american_scientific_journal-5481	153	5	results	result	NOUN
american_scientific_journal-5481	153	6	obtained	obtain	VERB
american_scientific_journal-5481	153	7	for	for	ADP
american_scientific_journal-5481	153	8	this	this	DET
american_scientific_journal-5481	153	9	test	test	NOUN
american_scientific_journal-5481	153	10	re	re	VERB
american_scientific_journal-5481	153	11	-	-	VERB
american_scientific_journal-5481	153	12	affirmed	affirm	VERB
american_scientific_journal-5481	153	13	that	that	SCONJ
american_scientific_journal-5481	153	14	accounting	accounting	NOUN
american_scientific_journal-5481	153	15	manipulation	manipulation	NOUN
american_scientific_journal-5481	153	16	is	be	AUX
american_scientific_journal-5481	153	17	a	a	DET
american_scientific_journal-5481	153	18	good	good	ADJ
american_scientific_journal-5481	153	19	predictor	predictor	NOUN
american_scientific_journal-5481	153	20	for	for	ADP
american_scientific_journal-5481	153	21	firms	firm	NOUN
american_scientific_journal-5481	153	22	’	’	PART
american_scientific_journal-5481	153	23	performance	performance	NOUN
american_scientific_journal-5481	153	24	.	.	PUNCT
american_scientific_journal-5481	154	1	furthermore	furthermore	ADV
american_scientific_journal-5481	154	2	,	,	PUNCT
american_scientific_journal-5481	154	3	it	it	PRON
american_scientific_journal-5481	154	4	was	be	AUX
american_scientific_journal-5481	154	5	revealed	reveal	VERB
american_scientific_journal-5481	154	6	in	in	ADP
american_scientific_journal-5481	154	7	table	table	NOUN
american_scientific_journal-5481	154	8	7	7	NUM
american_scientific_journal-5481	154	9	that	that	SCONJ
american_scientific_journal-5481	154	10	there	there	PRON
american_scientific_journal-5481	154	11	is	be	VERB
american_scientific_journal-5481	154	12	an	an	DET
american_scientific_journal-5481	154	13	un	un	ADJ
american_scientific_journal-5481	154	14	-	-	ADJ
american_scientific_journal-5481	154	15	directional	directional	ADJ
american_scientific_journal-5481	154	16	relationship	relationship	NOUN
american_scientific_journal-5481	154	17	between	between	ADP
american_scientific_journal-5481	154	18	accounting	accounting	NOUN
american_scientific_journal-5481	154	19	manipulation	manipulation	NOUN
american_scientific_journal-5481	154	20	and	and	CCONJ
american_scientific_journal-5481	154	21	firm	firm	ADJ
american_scientific_journal-5481	154	22	performance	performance	NOUN
american_scientific_journal-5481	154	23	.	.	PUNCT
american_scientific_journal-5481	155	1	this	this	DET
american_scientific_journal-5481	155	2	assertion	assertion	NOUN
american_scientific_journal-5481	155	3	is	be	AUX
american_scientific_journal-5481	155	4	premised	premise	VERB
american_scientific_journal-5481	155	5	on	on	ADP
american_scientific_journal-5481	155	6	the	the	DET
american_scientific_journal-5481	155	7	p	p	NOUN
american_scientific_journal-5481	155	8	-	-	PUNCT
american_scientific_journal-5481	155	9	value	value	NOUN
american_scientific_journal-5481	155	10	of	of	ADP
american_scientific_journal-5481	155	11	the	the	DET
american_scientific_journal-5481	155	12	fstatistics	fstatistic	NOUN
american_scientific_journal-5481	155	13	computed	compute	VERB
american_scientific_journal-5481	155	14	for	for	ADP
american_scientific_journal-5481	155	15	testing	test	VERB
american_scientific_journal-5481	155	16	whether	whether	SCONJ
american_scientific_journal-5481	155	17	or	or	CCONJ
american_scientific_journal-5481	155	18	not	not	PART
american_scientific_journal-5481	155	19	accounting	account	VERB
american_scientific_journal-5481	155	20	manipulations	manipulation	NOUN
american_scientific_journal-5481	155	21	granger	granger	NOUN
american_scientific_journal-5481	155	22	cause	cause	VERB
american_scientific_journal-5481	155	23	firm	firm	ADJ
american_scientific_journal-5481	155	24	performance	performance	NOUN
american_scientific_journal-5481	155	25	of	of	ADP
american_scientific_journal-5481	155	26	0.0003	0.0003	NUM
american_scientific_journal-5481	155	27	was	be	AUX
american_scientific_journal-5481	155	28	less	less	ADJ
american_scientific_journal-5481	155	29	than	than	ADP
american_scientific_journal-5481	155	30	the	the	DET
american_scientific_journal-5481	155	31	critical	critical	ADJ
american_scientific_journal-5481	155	32	value	value	NOUN
american_scientific_journal-5481	155	33	of	of	ADP
american_scientific_journal-5481	155	34	5	5	NUM
american_scientific_journal-5481	155	35	%	%	NOUN
american_scientific_journal-5481	155	36	.	.	PUNCT
american_scientific_journal-5481	156	1	therefore	therefore	ADV
american_scientific_journal-5481	156	2	,	,	PUNCT
american_scientific_journal-5481	156	3	it	it	PRON
american_scientific_journal-5481	156	4	would	would	AUX
american_scientific_journal-5481	156	5	be	be	AUX
american_scientific_journal-5481	156	6	reasonable	reasonable	ADJ
american_scientific_journal-5481	156	7	to	to	PART
american_scientific_journal-5481	156	8	conclude	conclude	VERB
american_scientific_journal-5481	156	9	that	that	SCONJ
american_scientific_journal-5481	156	10	accounting	accounting	NOUN
american_scientific_journal-5481	156	11	manipulations	manipulation	NOUN
american_scientific_journal-5481	156	12	did	do	AUX
american_scientific_journal-5481	156	13	granger	granger	PROPN
american_scientific_journal-5481	156	14	cause	cause	VERB
american_scientific_journal-5481	156	15	firm	firm	ADJ
american_scientific_journal-5481	156	16	performance	performance	NOUN
american_scientific_journal-5481	156	17	and	and	CCONJ
american_scientific_journal-5481	156	18	not	not	PART
american_scientific_journal-5481	156	19	the	the	DET
american_scientific_journal-5481	156	20	other	other	ADJ
american_scientific_journal-5481	156	21	way	way	NOUN
american_scientific_journal-5481	156	22	round	round	ADV
american_scientific_journal-5481	156	23	.	.	PUNCT
american_scientific_journal-5481	157	1	4	4	X
american_scientific_journal-5481	157	2	.	.	X
american_scientific_journal-5481	157	3	conclusion	conclusion	NOUN
american_scientific_journal-5481	157	4	it	it	PRON
american_scientific_journal-5481	157	5	can	can	AUX
american_scientific_journal-5481	157	6	be	be	AUX
american_scientific_journal-5481	157	7	concluded	conclude	VERB
american_scientific_journal-5481	157	8	that	that	SCONJ
american_scientific_journal-5481	157	9	accounting	accounting	NOUN
american_scientific_journal-5481	157	10	manipulations	manipulation	NOUN
american_scientific_journal-5481	157	11	examined	examine	VERB
american_scientific_journal-5481	157	12	in	in	ADP
american_scientific_journal-5481	157	13	this	this	DET
american_scientific_journal-5481	157	14	study	study	NOUN
american_scientific_journal-5481	157	15	has	have	AUX
american_scientific_journal-5481	157	16	been	be	AUX
american_scientific_journal-5481	157	17	in	in	ADP
american_scientific_journal-5481	157	18	practice	practice	NOUN
american_scientific_journal-5481	157	19	among	among	ADP
american_scientific_journal-5481	157	20	the	the	DET
american_scientific_journal-5481	157	21	firms	firm	NOUN
american_scientific_journal-5481	157	22	sampled	sample	VERB
american_scientific_journal-5481	157	23	.	.	PUNCT
american_scientific_journal-5481	158	1	the	the	DET
american_scientific_journal-5481	158	2	prevalence	prevalence	NOUN
american_scientific_journal-5481	158	3	of	of	ADP
american_scientific_journal-5481	158	4	accounting	accounting	NOUN
american_scientific_journal-5481	158	5	manipulations	manipulation	NOUN
american_scientific_journal-5481	158	6	was	be	AUX
american_scientific_journal-5481	158	7	confirmed	confirm	VERB
american_scientific_journal-5481	158	8	to	to	ADP
american_scientific_journal-5481	158	9	having	have	VERB
american_scientific_journal-5481	158	10	indirect	indirect	ADJ
american_scientific_journal-5481	158	11	relationship	relationship	NOUN
american_scientific_journal-5481	158	12	with	with	ADP
american_scientific_journal-5481	158	13	firms	firm	NOUN
american_scientific_journal-5481	158	14	’	’	PART
american_scientific_journal-5481	158	15	performance	performance	NOUN
american_scientific_journal-5481	158	16	in	in	ADP
american_scientific_journal-5481	158	17	nigeria	nigeria	PROPN
american_scientific_journal-5481	158	18	.	.	PUNCT
american_scientific_journal-5481	159	1	the	the	DET
american_scientific_journal-5481	159	2	wide	wide	ADJ
american_scientific_journal-5481	159	3	dispersion	dispersion	NOUN
american_scientific_journal-5481	159	4	of	of	ADP
american_scientific_journal-5481	159	5	std	std	NOUN
american_scientific_journal-5481	159	6	values	value	NOUN
american_scientific_journal-5481	159	7	of	of	ADP
american_scientific_journal-5481	159	8	performance	performance	NOUN
american_scientific_journal-5481	159	9	measures	measure	NOUN
american_scientific_journal-5481	159	10	parameters	parameter	NOUN
american_scientific_journal-5481	159	11	is	be	AUX
american_scientific_journal-5481	159	12	of	of	ADP
american_scientific_journal-5481	159	13	a	a	DET
american_scientific_journal-5481	159	14	particular	particular	ADJ
american_scientific_journal-5481	159	15	interest	interest	NOUN
american_scientific_journal-5481	159	16	to	to	PART
american_scientific_journal-5481	159	17	know	know	VERB
american_scientific_journal-5481	159	18	that	that	SCONJ
american_scientific_journal-5481	159	19	accounting	accounting	NOUN
american_scientific_journal-5481	159	20	manipulations	manipulation	NOUN
american_scientific_journal-5481	159	21	has	have	VERB
american_scientific_journal-5481	159	22	negative	negative	ADJ
american_scientific_journal-5481	159	23	impact	impact	NOUN
american_scientific_journal-5481	159	24	on	on	ADP
american_scientific_journal-5481	159	25	performance	performance	NOUN
american_scientific_journal-5481	159	26	of	of	ADP
american_scientific_journal-5481	159	27	firms	firm	NOUN
american_scientific_journal-5481	159	28	in	in	ADP
american_scientific_journal-5481	159	29	nigeria	nigeria	PROPN
american_scientific_journal-5481	159	30	.	.	PUNCT
american_scientific_journal-5481	160	1	this	this	DET
american_scientific_journal-5481	160	2	study	study	NOUN
american_scientific_journal-5481	160	3	had	have	AUX
american_scientific_journal-5481	160	4	shown	show	VERB
american_scientific_journal-5481	160	5	that	that	SCONJ
american_scientific_journal-5481	160	6	there	there	PRON
american_scientific_journal-5481	160	7	were	be	VERB
american_scientific_journal-5481	160	8	factors	factor	NOUN
american_scientific_journal-5481	160	9	that	that	PRON
american_scientific_journal-5481	160	10	caused	cause	VERB
american_scientific_journal-5481	160	11	accounting	accounting	NOUN
american_scientific_journal-5481	160	12	manipulation	manipulation	NOUN
american_scientific_journal-5481	160	13	in	in	ADP
american_scientific_journal-5481	160	14	nigeria	nigeria	PROPN
american_scientific_journal-5481	160	15	.	.	PUNCT
american_scientific_journal-5481	161	1	some	some	PRON
american_scientific_journal-5481	161	2	of	of	ADP
american_scientific_journal-5481	161	3	these	these	DET
american_scientific_journal-5481	161	4	factors	factor	NOUN
american_scientific_journal-5481	161	5	were	be	AUX
american_scientific_journal-5481	161	6	;	;	PUNCT
american_scientific_journal-5481	161	7	intention	intention	NOUN
american_scientific_journal-5481	161	8	to	to	PART
american_scientific_journal-5481	161	9	improve	improve	VERB
american_scientific_journal-5481	161	10	profitability	profitability	NOUN
american_scientific_journal-5481	161	11	position	position	NOUN
american_scientific_journal-5481	161	12	of	of	ADP
american_scientific_journal-5481	161	13	the	the	DET
american_scientific_journal-5481	161	14	firm	firm	NOUN
american_scientific_journal-5481	161	15	,	,	PUNCT
american_scientific_journal-5481	161	16	intention	intention	NOUN
american_scientific_journal-5481	161	17	to	to	PART
american_scientific_journal-5481	161	18	enhance	enhance	VERB
american_scientific_journal-5481	161	19	the	the	DET
american_scientific_journal-5481	161	20	share	share	NOUN
american_scientific_journal-5481	161	21	price	price	NOUN
american_scientific_journal-5481	161	22	of	of	ADP
american_scientific_journal-5481	161	23	the	the	DET
american_scientific_journal-5481	161	24	firm	firm	NOUN
american_scientific_journal-5481	161	25	,	,	PUNCT
american_scientific_journal-5481	161	26	intention	intention	NOUN
american_scientific_journal-5481	161	27	to	to	PART
american_scientific_journal-5481	161	28	enhance	enhance	VERB
american_scientific_journal-5481	161	29	patronage	patronage	NOUN
american_scientific_journal-5481	161	30	and	and	CCONJ
american_scientific_journal-5481	161	31	intention	intention	NOUN
american_scientific_journal-5481	161	32	to	to	PART
american_scientific_journal-5481	161	33	attract	attract	VERB
american_scientific_journal-5481	161	34	new	new	ADJ
american_scientific_journal-5481	161	35	investors	investor	NOUN
american_scientific_journal-5481	161	36	but	but	CCONJ
american_scientific_journal-5481	161	37	have	have	AUX
american_scientific_journal-5481	161	38	all	all	PRON
american_scientific_journal-5481	161	39	been	be	AUX
american_scientific_journal-5481	161	40	confirmed	confirm	VERB
american_scientific_journal-5481	161	41	to	to	PART
american_scientific_journal-5481	161	42	indirectly	indirectly	ADV
american_scientific_journal-5481	161	43	related	relate	VERB
american_scientific_journal-5481	161	44	with	with	ADP
american_scientific_journal-5481	161	45	firms	firm	NOUN
american_scientific_journal-5481	161	46	performance	performance	NOUN
american_scientific_journal-5481	161	47	in	in	ADP
american_scientific_journal-5481	161	48	nigeria	nigeria	PROPN
american_scientific_journal-5481	161	49	.	.	PUNCT
american_scientific_journal-5481	162	1	in	in	ADP
american_scientific_journal-5481	162	2	addition	addition	NOUN
american_scientific_journal-5481	162	3	,	,	PUNCT
american_scientific_journal-5481	162	4	it	it	PRON
american_scientific_journal-5481	162	5	could	could	AUX
american_scientific_journal-5481	162	6	be	be	AUX
american_scientific_journal-5481	162	7	concluded	conclude	VERB
american_scientific_journal-5481	162	8	that	that	SCONJ
american_scientific_journal-5481	162	9	accounting	account	VERB
american_scientific_journal-5481	162	10	regulatory	regulatory	ADJ
american_scientific_journal-5481	162	11	bodies	body	NOUN
american_scientific_journal-5481	162	12	and	and	CCONJ
american_scientific_journal-5481	162	13	principles	principle	NOUN
american_scientific_journal-5481	162	14	could	could	AUX
american_scientific_journal-5481	162	15	be	be	AUX
american_scientific_journal-5481	162	16	used	use	VERB
american_scientific_journal-5481	162	17	to	to	PART
american_scientific_journal-5481	162	18	curtail	curtail	VERB
american_scientific_journal-5481	162	19	and	and	CCONJ
american_scientific_journal-5481	162	20	reduce	reduce	VERB
american_scientific_journal-5481	162	21	the	the	DET
american_scientific_journal-5481	162	22	incidence	incidence	NOUN
american_scientific_journal-5481	162	23	of	of	ADP
american_scientific_journal-5481	162	24	accounting	accounting	NOUN
american_scientific_journal-5481	162	25	manipulation	manipulation	NOUN
american_scientific_journal-5481	162	26	in	in	ADP
american_scientific_journal-5481	162	27	nigerian	nigerian	ADJ
american_scientific_journal-5481	162	28	firms	firm	NOUN
american_scientific_journal-5481	162	29	.	.	PUNCT
american_scientific_journal-5481	163	1	furthermore	furthermore	ADV
american_scientific_journal-5481	163	2	,	,	PUNCT
american_scientific_journal-5481	163	3	the	the	DET
american_scientific_journal-5481	163	4	result	result	NOUN
american_scientific_journal-5481	163	5	of	of	ADP
american_scientific_journal-5481	163	6	hypothesis	hypothesis	NOUN
american_scientific_journal-5481	163	7	obtained	obtain	VERB
american_scientific_journal-5481	163	8	revealed	reveal	VERB
american_scientific_journal-5481	163	9	an	an	DET
american_scientific_journal-5481	163	10	existence	existence	NOUN
american_scientific_journal-5481	163	11	of	of	ADP
american_scientific_journal-5481	163	12	a	a	DET
american_scientific_journal-5481	163	13	negative	negative	ADJ
american_scientific_journal-5481	163	14	and	and	CCONJ
american_scientific_journal-5481	163	15	substantial	substantial	ADJ
american_scientific_journal-5481	163	16	impact	impact	NOUN
american_scientific_journal-5481	163	17	of	of	ADP
american_scientific_journal-5481	163	18	accounting	accounting	NOUN
american_scientific_journal-5481	163	19	manipulation	manipulation	NOUN
american_scientific_journal-5481	163	20	on	on	ADP
american_scientific_journal-5481	163	21	firms	firm	NOUN
american_scientific_journal-5481	163	22	’	’	PART
american_scientific_journal-5481	163	23	performance	performance	NOUN
american_scientific_journal-5481	163	24	.	.	PUNCT
american_scientific_journal-5481	164	1	5	5	X
american_scientific_journal-5481	164	2	.	.	X
american_scientific_journal-5481	164	3	recommendations	recommendation	NOUN
american_scientific_journal-5481	164	4	accounting	accounting	NOUN
american_scientific_journal-5481	164	5	manipulations	manipulation	NOUN
american_scientific_journal-5481	164	6	is	be	AUX
american_scientific_journal-5481	164	7	practiced	practice	VERB
american_scientific_journal-5481	164	8	to	to	PART
american_scientific_journal-5481	164	9	achieve	achieve	VERB
american_scientific_journal-5481	164	10	specific	specific	ADJ
american_scientific_journal-5481	164	11	targets	target	NOUN
american_scientific_journal-5481	164	12	for	for	ADP
american_scientific_journal-5481	164	13	the	the	DET
american_scientific_journal-5481	164	14	preparers	preparer	NOUN
american_scientific_journal-5481	164	15	.	.	PUNCT
american_scientific_journal-5481	165	1	it	it	PRON
american_scientific_journal-5481	165	2	is	be	AUX
american_scientific_journal-5481	165	3	therefore	therefore	ADV
american_scientific_journal-5481	165	4	expected	expect	VERB
american_scientific_journal-5481	165	5	to	to	PART
american_scientific_journal-5481	165	6	be	be	AUX
american_scientific_journal-5481	165	7	discouraged	discourage	VERB
american_scientific_journal-5481	165	8	considering	consider	VERB
american_scientific_journal-5481	165	9	its	its	PRON
american_scientific_journal-5481	165	10	resultant	resultant	NOUN
american_scientific_journal-5481	165	11	impact	impact	NOUN
american_scientific_journal-5481	165	12	on	on	ADP
american_scientific_journal-5481	165	13	firms	firm	NOUN
american_scientific_journal-5481	165	14	’	’	PART
american_scientific_journal-5481	165	15	performance	performance	NOUN
american_scientific_journal-5481	165	16	.	.	PUNCT
american_scientific_journal-5481	166	1	therefore	therefore	ADV
american_scientific_journal-5481	166	2	,	,	PUNCT
american_scientific_journal-5481	166	3	based	base	VERB
american_scientific_journal-5481	166	4	on	on	ADP
american_scientific_journal-5481	166	5	the	the	DET
american_scientific_journal-5481	166	6	findings	finding	NOUN
american_scientific_journal-5481	166	7	of	of	ADP
american_scientific_journal-5481	166	8	the	the	DET
american_scientific_journal-5481	166	9	study	study	NOUN
american_scientific_journal-5481	166	10	,	,	PUNCT
american_scientific_journal-5481	166	11	the	the	DET
american_scientific_journal-5481	166	12	following	follow	VERB
american_scientific_journal-5481	166	13	recommendations	recommendation	NOUN
american_scientific_journal-5481	166	14	are	be	AUX
american_scientific_journal-5481	166	15	made	make	VERB
american_scientific_journal-5481	166	16	:	:	PUNCT
american_scientific_journal-5481	166	17			NOUN
american_scientific_journal-5481	166	18	causes	cause	NOUN
american_scientific_journal-5481	166	19	and	and	CCONJ
american_scientific_journal-5481	166	20	motivation	motivation	NOUN
american_scientific_journal-5481	166	21	for	for	ADP
american_scientific_journal-5481	166	22	accounting	accounting	NOUN
american_scientific_journal-5481	166	23	manipulation	manipulation	NOUN
american_scientific_journal-5481	166	24	should	should	AUX
american_scientific_journal-5481	166	25	be	be	AUX
american_scientific_journal-5481	166	26	seriously	seriously	ADV
american_scientific_journal-5481	166	27	discouraged	discourage	VERB
american_scientific_journal-5481	166	28	in	in	ADP
american_scientific_journal-5481	166	29	nigerian	nigerian	ADJ
american_scientific_journal-5481	166	30	firms	firm	NOUN
american_scientific_journal-5481	166	31	.	.	PUNCT
american_scientific_journal-5481	167	1			NOUN
american_scientific_journal-5481	167	2	for	for	SCONJ
american_scientific_journal-5481	167	3	firms	firm	NOUN
american_scientific_journal-5481	167	4	’	’	PART
american_scientific_journal-5481	167	5	performance	performance	NOUN
american_scientific_journal-5481	167	6	to	to	PART
american_scientific_journal-5481	167	7	improve	improve	VERB
american_scientific_journal-5481	167	8	,	,	PUNCT
american_scientific_journal-5481	167	9	there	there	PRON
american_scientific_journal-5481	167	10	is	be	VERB
american_scientific_journal-5481	167	11	need	need	NOUN
american_scientific_journal-5481	167	12	for	for	SCONJ
american_scientific_journal-5481	167	13	management	management	NOUN
american_scientific_journal-5481	167	14	of	of	ADP
american_scientific_journal-5481	167	15	firms	firm	NOUN
american_scientific_journal-5481	167	16	in	in	ADP
american_scientific_journal-5481	167	17	nigeria	nigeria	PROPN
american_scientific_journal-5481	167	18	to	to	PART
american_scientific_journal-5481	167	19	always	always	ADV
american_scientific_journal-5481	167	20	present	present	VERB
american_scientific_journal-5481	167	21	the	the	DET
american_scientific_journal-5481	167	22	true	true	ADJ
american_scientific_journal-5481	167	23	picture	picture	NOUN
american_scientific_journal-5481	167	24	of	of	ADP
american_scientific_journal-5481	167	25	their	their	PRON
american_scientific_journal-5481	167	26	financial	financial	ADJ
american_scientific_journal-5481	167	27	position	position	NOUN
american_scientific_journal-5481	167	28	.	.	PUNCT
american_scientific_journal-5481	168	1	this	this	PRON
american_scientific_journal-5481	168	2	will	will	AUX
american_scientific_journal-5481	168	3	help	help	VERB
american_scientific_journal-5481	168	4	firms	firm	NOUN
american_scientific_journal-5481	168	5	to	to	PART
american_scientific_journal-5481	168	6	discover	discover	VERB
american_scientific_journal-5481	168	7	areas	area	NOUN
american_scientific_journal-5481	168	8	where	where	SCONJ
american_scientific_journal-5481	168	9	performance	performance	NOUN
american_scientific_journal-5481	168	10	is	be	AUX
american_scientific_journal-5481	168	11	below	below	ADP
american_scientific_journal-5481	168	12	expectations	expectation	NOUN
american_scientific_journal-5481	168	13	.	.	PUNCT
american_scientific_journal-5481	169	1			NOUN
american_scientific_journal-5481	169	2	weaknesses	weakness	NOUN
american_scientific_journal-5481	169	3	in	in	ADP
american_scientific_journal-5481	169	4	accounting	account	VERB
american_scientific_journal-5481	169	5	regulatory	regulatory	ADJ
american_scientific_journal-5481	169	6	bodies	body	NOUN
american_scientific_journal-5481	169	7	,	,	PUNCT
american_scientific_journal-5481	169	8	government	government	NOUN
american_scientific_journal-5481	169	9	policies	policy	NOUN
american_scientific_journal-5481	169	10	and	and	CCONJ
american_scientific_journal-5481	169	11	court	court	NOUN
american_scientific_journal-5481	169	12	actions	action	NOUN
american_scientific_journal-5481	169	13	that	that	SCONJ
american_scientific_journal-5481	169	14	firms	firm	NOUN
american_scientific_journal-5481	169	15	usually	usually	ADV
american_scientific_journal-5481	169	16	explore	explore	VERB
american_scientific_journal-5481	169	17	to	to	PART
american_scientific_journal-5481	169	18	manipulate	manipulate	VERB
american_scientific_journal-5481	169	19	their	their	PRON
american_scientific_journal-5481	169	20	accounting	accounting	NOUN
american_scientific_journal-5481	169	21	records	record	NOUN
american_scientific_journal-5481	169	22	should	should	AUX
american_scientific_journal-5481	169	23	as	as	SCONJ
american_scientific_journal-5481	169	24	a	a	DET
american_scientific_journal-5481	169	25	matter	matter	NOUN
american_scientific_journal-5481	169	26	of	of	ADP
american_scientific_journal-5481	169	27	urgency	urgency	NOUN
american_scientific_journal-5481	169	28	be	be	AUX
american_scientific_journal-5481	169	29	strengthened	strengthen	VERB
american_scientific_journal-5481	169	30	by	by	ADP
american_scientific_journal-5481	169	31	relevant	relevant	ADJ
american_scientific_journal-5481	169	32	stakeholders	stakeholder	NOUN
american_scientific_journal-5481	169	33	to	to	PART
american_scientific_journal-5481	169	34	save	save	VERB
american_scientific_journal-5481	169	35	shareholders	shareholder	NOUN
american_scientific_journal-5481	169	36	nest	nest	NOUN
american_scientific_journal-5481	169	37	egg	egg	NOUN
american_scientific_journal-5481	169	38	,	,	PUNCT
american_scientific_journal-5481	169	39	firms	firm	NOUN
american_scientific_journal-5481	169	40	and	and	CCONJ
american_scientific_journal-5481	169	41	the	the	DET
american_scientific_journal-5481	169	42	entire	entire	ADJ
american_scientific_journal-5481	169	43	economy	economy	NOUN
american_scientific_journal-5481	169	44	.	.	PUNCT
american_scientific_journal-5481	170	1	american	american	ADJ
american_scientific_journal-5481	170	2	scientific	scientific	ADJ
american_scientific_journal-5481	170	3	research	research	PROPN
american_scientific_journal-5481	170	4	journal	journal	NOUN
american_scientific_journal-5481	170	5	for	for	ADP
american_scientific_journal-5481	170	6	engineering	engineering	NOUN
american_scientific_journal-5481	170	7	,	,	PUNCT
american_scientific_journal-5481	170	8	technology	technology	NOUN
american_scientific_journal-5481	170	9	,	,	PUNCT
american_scientific_journal-5481	170	10	and	and	CCONJ
american_scientific_journal-5481	170	11	sciences	science	NOUN
american_scientific_journal-5481	170	12	(	(	PUNCT
american_scientific_journal-5481	170	13	asrjets	asrjet	NOUN
american_scientific_journal-5481	170	14	)	)	PUNCT
american_scientific_journal-5481	170	15	(	(	PUNCT
american_scientific_journal-5481	170	16	2020	2020	NUM
american_scientific_journal-5481	170	17	)	)	PUNCT
american_scientific_journal-5481	170	18	volume	volume	NOUN
american_scientific_journal-5481	170	19	63	63	NUM
american_scientific_journal-5481	170	20	,	,	PUNCT
american_scientific_journal-5481	170	21	no	no	DET
american_scientific_journal-5481	170	22	1	1	NUM
american_scientific_journal-5481	170	23	,	,	PUNCT
american_scientific_journal-5481	170	24	pp	pp	ADV
american_scientific_journal-5481	170	25	158	158	NUM
american_scientific_journal-5481	170	26	-	-	SYM
american_scientific_journal-5481	170	27	170	170	NUM
american_scientific_journal-5481	170	28	169	169	NUM
american_scientific_journal-5481	170	29	references	reference	NOUN
american_scientific_journal-5481	170	30	[	[	X
american_scientific_journal-5481	170	31	1	1	NUM
american_scientific_journal-5481	170	32	]	]	X
american_scientific_journal-5481	170	33	cunningham	cunningham	PROPN
american_scientific_journal-5481	170	34	,	,	PUNCT
american_scientific_journal-5481	170	35	g.	g.	PROPN
american_scientific_journal-5481	170	36	m.	m.	PROPN
american_scientific_journal-5481	170	37	&	&	CCONJ
american_scientific_journal-5481	170	38	harris	harris	PROPN
american_scientific_journal-5481	170	39	,	,	PUNCT
american_scientific_journal-5481	170	40	j.	j.	PROPN
american_scientific_journal-5481	170	41	e.	e.	PROPN
american_scientific_journal-5481	170	42	enron	enron	PROPN
american_scientific_journal-5481	170	43	and	and	CCONJ
american_scientific_journal-5481	170	44	arthur	arthur	PROPN
american_scientific_journal-5481	170	45	andersen	andersen	PROPN
american_scientific_journal-5481	170	46	:	:	PUNCT
american_scientific_journal-5481	170	47	the	the	DET
american_scientific_journal-5481	170	48	case	case	NOUN
american_scientific_journal-5481	170	49	of	of	ADP
american_scientific_journal-5481	170	50	the	the	DET
american_scientific_journal-5481	170	51	crooked	crooked	ADJ
american_scientific_journal-5481	170	52	e	e	NOUN
american_scientific_journal-5481	170	53	and	and	CCONJ
american_scientific_journal-5481	170	54	the	the	DET
american_scientific_journal-5481	170	55	fallen	fallen	ADJ
american_scientific_journal-5481	170	56	a.	a.	NOUN
american_scientific_journal-5481	170	57	global	global	ADJ
american_scientific_journal-5481	170	58	perspectives	perspective	NOUN
american_scientific_journal-5481	170	59	on	on	ADP
american_scientific_journal-5481	170	60	accounting	accounting	NOUN
american_scientific_journal-5481	170	61	education	education	NOUN
american_scientific_journal-5481	170	62	,	,	PUNCT
american_scientific_journal-5481	170	63	(	(	PUNCT
american_scientific_journal-5481	170	64	3	3	NUM
american_scientific_journal-5481	170	65	)	)	PUNCT
american_scientific_journal-5481	170	66	,	,	PUNCT
american_scientific_journal-5481	170	67	27	27	NUM
american_scientific_journal-5481	170	68	-	-	SYM
american_scientific_journal-5481	170	69	48	48	NUM
american_scientific_journal-5481	170	70	,	,	PUNCT
american_scientific_journal-5481	170	71	(	(	PUNCT
american_scientific_journal-5481	170	72	2006	2006	NUM
american_scientific_journal-5481	170	73	)	)	PUNCT
american_scientific_journal-5481	170	74	.	.	PUNCT
american_scientific_journal-5481	171	1	[	[	X
american_scientific_journal-5481	171	2	2	2	NUM
american_scientific_journal-5481	171	3	]	]	X
american_scientific_journal-5481	171	4	mock	mock	NOUN
american_scientific_journal-5481	171	5	,	,	PUNCT
american_scientific_journal-5481	171	6	j.	j.	PROPN
american_scientific_journal-5481	171	7	m.	m.	PROPN
american_scientific_journal-5481	171	8	“	"	PUNCT
american_scientific_journal-5481	171	9	classic	classic	ADJ
american_scientific_journal-5481	171	10	case	case	NOUN
american_scientific_journal-5481	171	11	studies	study	NOUN
american_scientific_journal-5481	171	12	in	in	ADP
american_scientific_journal-5481	171	13	accounting	accounting	NOUN
american_scientific_journal-5481	171	14	fraud	fraud	NOUN
american_scientific_journal-5481	171	15	”	"	PUNCT
american_scientific_journal-5481	171	16	.	.	PUNCT
american_scientific_journal-5481	172	1	ph.d	ph.d	PROPN
american_scientific_journal-5481	172	2	thesis	thesis	PROPN
american_scientific_journal-5481	172	3	,	,	PUNCT
american_scientific_journal-5481	172	4	miami	miami	PROPN
american_scientific_journal-5481	172	5	university	university	PROPN
american_scientific_journal-5481	172	6	,	,	PUNCT
american_scientific_journal-5481	172	7	ohio	ohio	PROPN
american_scientific_journal-5481	172	8	,	,	PUNCT
american_scientific_journal-5481	172	9	(	(	PUNCT
american_scientific_journal-5481	172	10	2004	2004	NUM
american_scientific_journal-5481	172	11	)	)	PUNCT
american_scientific_journal-5481	172	12	.	.	PUNCT
american_scientific_journal-5481	173	1	[	[	X
american_scientific_journal-5481	173	2	3	3	NUM
american_scientific_journal-5481	173	3	]	]	X
american_scientific_journal-5481	173	4	nguyen	nguyen	NOUN
american_scientific_journal-5481	173	5	,	,	PUNCT
american_scientific_journal-5481	173	6	k.	k.	X
american_scientific_journal-5481	174	1	“	"	PUNCT
american_scientific_journal-5481	174	2	financial	financial	ADJ
american_scientific_journal-5481	174	3	statement	statement	NOUN
american_scientific_journal-5481	174	4	fraud	fraud	NOUN
american_scientific_journal-5481	174	5	:	:	PUNCT
american_scientific_journal-5481	174	6	motives	motive	NOUN
american_scientific_journal-5481	174	7	,	,	PUNCT
american_scientific_journal-5481	174	8	methods	method	NOUN
american_scientific_journal-5481	174	9	,	,	PUNCT
american_scientific_journal-5481	174	10	cases	case	NOUN
american_scientific_journal-5481	174	11	and	and	CCONJ
american_scientific_journal-5481	174	12	detections	detection	NOUN
american_scientific_journal-5481	174	13	”	"	PUNCT
american_scientific_journal-5481	174	14	.	.	PUNCT
american_scientific_journal-5481	175	1	dissertation.com	dissertation.com	X
american_scientific_journal-5481	175	2	,	,	PUNCT
american_scientific_journal-5481	175	3	boca	boca	PROPN
american_scientific_journal-5481	175	4	raton	raton	PROPN
american_scientific_journal-5481	175	5	florida	florida	PROPN
american_scientific_journal-5481	175	6	,	,	PUNCT
american_scientific_journal-5481	175	7	usa	usa	PROPN
american_scientific_journal-5481	175	8	,	,	PUNCT
american_scientific_journal-5481	175	9	(	(	PUNCT
american_scientific_journal-5481	175	10	2010	2010	NUM
american_scientific_journal-5481	175	11	)	)	PUNCT
american_scientific_journal-5481	175	12	.	.	PUNCT
american_scientific_journal-5481	176	1	[	[	X
american_scientific_journal-5481	176	2	4	4	NUM
american_scientific_journal-5481	176	3	]	]	X
american_scientific_journal-5481	176	4	egbunike	egbunike	NOUN
american_scientific_journal-5481	176	5	,	,	PUNCT
american_scientific_journal-5481	176	6	p.	p.	NOUN
american_scientific_journal-5481	176	7	a.	a.	NOUN
american_scientific_journal-5481	176	8	and	and	CCONJ
american_scientific_journal-5481	176	9	igbinovia	igbinovia	PROPN
american_scientific_journal-5481	176	10	,	,	PUNCT
american_scientific_journal-5481	176	11	i.	i.	NOUN
american_scientific_journal-5481	176	12	m.	m.	PROPN
american_scientific_journal-5481	176	13	threat	threat	NOUN
american_scientific_journal-5481	176	14	of	of	ADP
american_scientific_journal-5481	176	15	bankruptcy	bankruptcy	NOUN
american_scientific_journal-5481	176	16	and	and	CCONJ
american_scientific_journal-5481	176	17	earnings	earning	NOUN
american_scientific_journal-5481	176	18	management	management	NOUN
american_scientific_journal-5481	176	19	in	in	ADP
american_scientific_journal-5481	176	20	nigerian	nigerian	ADJ
american_scientific_journal-5481	176	21	listed	list	VERB
american_scientific_journal-5481	176	22	banks	bank	NOUN
american_scientific_journal-5481	176	23	.	.	PUNCT
american_scientific_journal-5481	177	1	acta	acta	PROPN
american_scientific_journal-5481	177	2	universitatis	universitatis	PROPN
american_scientific_journal-5481	177	3	danubius	danubius	NOUN
american_scientific_journal-5481	177	4	,	,	PUNCT
american_scientific_journal-5481	177	5	14	14	NUM
american_scientific_journal-5481	177	6	(	(	PUNCT
american_scientific_journal-5481	177	7	3	3	NUM
american_scientific_journal-5481	177	8	)	)	PUNCT
american_scientific_journal-5481	177	9	,	,	PUNCT
american_scientific_journal-5481	177	10	238	238	NUM
american_scientific_journal-5481	177	11	-	-	SYM
american_scientific_journal-5481	177	12	253	253	NUM
american_scientific_journal-5481	177	13	,	,	PUNCT
american_scientific_journal-5481	177	14	(	(	PUNCT
american_scientific_journal-5481	177	15	2018	2018	NUM
american_scientific_journal-5481	177	16	)	)	PUNCT
american_scientific_journal-5481	177	17	.	.	PUNCT
american_scientific_journal-5481	178	1	[	[	X
american_scientific_journal-5481	178	2	5	5	NUM
american_scientific_journal-5481	178	3	]	]	PUNCT
american_scientific_journal-5481	178	4	stolowy	stolowy	X
american_scientific_journal-5481	178	5	,	,	PUNCT
american_scientific_journal-5481	178	6	h.	h.	PROPN
american_scientific_journal-5481	178	7	&	&	CCONJ
american_scientific_journal-5481	178	8	breton	breton	PROPN
american_scientific_journal-5481	178	9	,	,	PUNCT
american_scientific_journal-5481	178	10	g.	g.	PROPN
american_scientific_journal-5481	178	11	a	a	DET
american_scientific_journal-5481	178	12	framework	framework	NOUN
american_scientific_journal-5481	178	13	for	for	ADP
american_scientific_journal-5481	178	14	the	the	DET
american_scientific_journal-5481	178	15	classification	classification	NOUN
american_scientific_journal-5481	178	16	of	of	ADP
american_scientific_journal-5481	178	17	accounts	account	NOUN
american_scientific_journal-5481	178	18	manipulations	manipulation	NOUN
american_scientific_journal-5481	178	19	.	.	PUNCT
american_scientific_journal-5481	179	1	hec	hec	PROPN
american_scientific_journal-5481	179	2	accounting	accounting	PROPN
american_scientific_journal-5481	179	3	and	and	CCONJ
american_scientific_journal-5481	179	4	management	management	NOUN
american_scientific_journal-5481	179	5	control	control	NOUN
american_scientific_journal-5481	179	6	,	,	PUNCT
american_scientific_journal-5481	179	7	working	working	NOUN
american_scientific_journal-5481	179	8	paper	paper	NOUN
american_scientific_journal-5481	179	9	,	,	PUNCT
american_scientific_journal-5481	179	10	708	708	NUM
american_scientific_journal-5481	179	11	,	,	PUNCT
american_scientific_journal-5481	179	12	1	1	NUM
american_scientific_journal-5481	179	13	-	-	SYM
american_scientific_journal-5481	179	14	94	94	NUM
american_scientific_journal-5481	179	15	,	,	PUNCT
american_scientific_journal-5481	179	16	(	(	PUNCT
american_scientific_journal-5481	179	17	2000	2000	NUM
american_scientific_journal-5481	179	18	)	)	PUNCT
american_scientific_journal-5481	179	19	.	.	PUNCT
american_scientific_journal-5481	180	1	james	james	PROPN
american_scientific_journal-5481	180	2	c.	c.	PROPN
american_scientific_journal-5481	180	3	t.	t.	PROPN
american_scientific_journal-5481	180	4	report	report	NOUN
american_scientific_journal-5481	180	5	of	of	ADP
american_scientific_journal-5481	180	6	the	the	DET
american_scientific_journal-5481	180	7	national	national	ADJ
american_scientific_journal-5481	180	8	commission	commission	PROPN
american_scientific_journal-5481	180	9	on	on	ADP
american_scientific_journal-5481	180	10	fraudulent	fraudulent	ADJ
american_scientific_journal-5481	180	11	financial	financial	ADJ
american_scientific_journal-5481	180	12	information	information	NOUN
american_scientific_journal-5481	180	13	.	.	PUNCT
american_scientific_journal-5481	181	1	treadway	treadway	PROPN
american_scientific_journal-5481	181	2	commission	commission	PROPN
american_scientific_journal-5481	181	3	coso	coso	PROPN
american_scientific_journal-5481	181	4	,	,	PUNCT
american_scientific_journal-5481	181	5	usa	usa	PROPN
american_scientific_journal-5481	181	6	,	,	PUNCT
american_scientific_journal-5481	181	7	(	(	PUNCT
american_scientific_journal-5481	181	8	1987	1987	NUM
american_scientific_journal-5481	181	9	)	)	PUNCT
american_scientific_journal-5481	181	10	.	.	PUNCT
american_scientific_journal-5481	182	1	[	[	X
american_scientific_journal-5481	182	2	7	7	X
american_scientific_journal-5481	182	3	]	]	X
american_scientific_journal-5481	182	4	bhasin	bhasin	NOUN
american_scientific_journal-5481	182	5	,	,	PUNCT
american_scientific_journal-5481	182	6	m.	m.	NOUN
american_scientific_journal-5481	182	7	l.	l.	PROPN
american_scientific_journal-5481	182	8	accounting	accounting	PROPN
american_scientific_journal-5481	182	9	manipulation	manipulation	NOUN
american_scientific_journal-5481	182	10	practices	practice	NOUN
american_scientific_journal-5481	182	11	in	in	ADP
american_scientific_journal-5481	182	12	financial	financial	ADJ
american_scientific_journal-5481	182	13	statement	statement	NOUN
american_scientific_journal-5481	182	14	:	:	PUNCT
american_scientific_journal-5481	182	15	an	an	DET
american_scientific_journal-5481	182	16	experience	experience	NOUN
american_scientific_journal-5481	182	17	of	of	ADP
american_scientific_journal-5481	182	18	an	an	DET
american_scientific_journal-5481	182	19	asia	asia	PROPN
american_scientific_journal-5481	182	20	economy	economy	NOUN
american_scientific_journal-5481	182	21	.	.	PUNCT
american_scientific_journal-5481	183	1	international	international	ADJ
american_scientific_journal-5481	183	2	journal	journal	PROPN
american_scientific_journal-5481	183	3	of	of	ADP
american_scientific_journal-5481	183	4	economics	economic	NOUN
american_scientific_journal-5481	183	5	and	and	CCONJ
american_scientific_journal-5481	183	6	financial	financial	ADJ
american_scientific_journal-5481	183	7	research	research	NOUN
american_scientific_journal-5481	183	8	,	,	PUNCT
american_scientific_journal-5481	183	9	2(11	2(11	NUM
american_scientific_journal-5481	183	10	)	)	PUNCT
american_scientific_journal-5481	183	11	,	,	PUNCT
american_scientific_journal-5481	183	12	199	199	NUM
american_scientific_journal-5481	183	13	-	-	SYM
american_scientific_journal-5481	183	14	214	214	NUM
american_scientific_journal-5481	183	15	,	,	PUNCT
american_scientific_journal-5481	183	16	(	(	PUNCT
american_scientific_journal-5481	183	17	2016	2016	NUM
american_scientific_journal-5481	183	18	)	)	PUNCT
american_scientific_journal-5481	183	19	.	.	PUNCT
american_scientific_journal-5481	184	1	[	[	X
american_scientific_journal-5481	184	2	8	8	NUM
american_scientific_journal-5481	184	3	]	]	X
american_scientific_journal-5481	184	4	beneish	beneish	ADJ
american_scientific_journal-5481	184	5	,	,	PUNCT
american_scientific_journal-5481	184	6	m.	m.	PROPN
american_scientific_journal-5481	184	7	d.	d.	PROPN
american_scientific_journal-5481	184	8	“	"	PUNCT
american_scientific_journal-5481	184	9	the	the	DET
american_scientific_journal-5481	184	10	detection	detection	NOUN
american_scientific_journal-5481	184	11	of	of	ADP
american_scientific_journal-5481	184	12	earnings	earning	NOUN
american_scientific_journal-5481	184	13	manipulation	manipulation	NOUN
american_scientific_journal-5481	184	14	”	"	PUNCT
american_scientific_journal-5481	184	15	.	.	PUNCT
american_scientific_journal-5481	185	1	financial	financial	ADJ
american_scientific_journal-5481	185	2	analysts	analyst	NOUN
american_scientific_journal-5481	185	3	journal	journal	NOUN
american_scientific_journal-5481	185	4	,	,	PUNCT
american_scientific_journal-5481	185	5	55(5	55(5	PROPN
american_scientific_journal-5481	185	6	)	)	PUNCT
american_scientific_journal-5481	185	7	,	,	PUNCT
american_scientific_journal-5481	185	8	24	24	NUM
american_scientific_journal-5481	185	9	-	-	SYM
american_scientific_journal-5481	185	10	36	36	NUM
american_scientific_journal-5481	185	11	,	,	PUNCT
american_scientific_journal-5481	185	12	(	(	PUNCT
american_scientific_journal-5481	185	13	1999	1999	NUM
american_scientific_journal-5481	185	14	)	)	PUNCT
american_scientific_journal-5481	185	15	.	.	PUNCT
american_scientific_journal-5481	186	1	[	[	X
american_scientific_journal-5481	186	2	9	9	NUM
american_scientific_journal-5481	186	3	]	]	PUNCT
american_scientific_journal-5481	186	4	eriabie	eriabie	NOUN
american_scientific_journal-5481	186	5	,	,	PUNCT
american_scientific_journal-5481	186	6	s.	s.	PROPN
american_scientific_journal-5481	186	7	&	&	CCONJ
american_scientific_journal-5481	186	8	odia	odia	PROPN
american_scientific_journal-5481	186	9	,	,	PUNCT
american_scientific_journal-5481	186	10	j.	j.	PROPN
american_scientific_journal-5481	186	11	effects	effect	NOUN
american_scientific_journal-5481	186	12	of	of	ADP
american_scientific_journal-5481	186	13	characteristics	characteristic	NOUN
american_scientific_journal-5481	186	14	of	of	ADP
american_scientific_journal-5481	186	15	audit	audit	NOUN
american_scientific_journal-5481	186	16	committee	committee	NOUN
american_scientific_journal-5481	186	17	on	on	ADP
american_scientific_journal-5481	186	18	earnings	earning	NOUN
american_scientific_journal-5481	186	19	management	management	NOUN
american_scientific_journal-5481	186	20	in	in	ADP
american_scientific_journal-5481	186	21	nigerian	nigerian	ADJ
american_scientific_journal-5481	186	22	quoted	quote	VERB
american_scientific_journal-5481	186	23	companies	company	NOUN
american_scientific_journal-5481	186	24	.	.	PUNCT
american_scientific_journal-5481	187	1	sokoto	sokoto	PROPN
american_scientific_journal-5481	187	2	journal	journal	PROPN
american_scientific_journal-5481	187	3	of	of	ADP
american_scientific_journal-5481	187	4	management	management	NOUN
american_scientific_journal-5481	187	5	studies	study	NOUN
american_scientific_journal-5481	187	6	:	:	PUNCT
american_scientific_journal-5481	187	7	10(1	10(1	NUM
american_scientific_journal-5481	187	8	)	)	PUNCT
american_scientific_journal-5481	187	9	,	,	PUNCT
american_scientific_journal-5481	187	10	139	139	NUM
american_scientific_journal-5481	187	11	-	-	SYM
american_scientific_journal-5481	187	12	159	159	NUM
american_scientific_journal-5481	187	13	,	,	PUNCT
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american_scientific_journal-5481	187	15	2016	2016	NUM
american_scientific_journal-5481	187	16	)	)	PUNCT
american_scientific_journal-5481	187	17	.	.	PUNCT
american_scientific_journal-5481	188	1	[	[	X
american_scientific_journal-5481	188	2	10	10	NUM
american_scientific_journal-5481	188	3	]	]	X
american_scientific_journal-5481	188	4	umobong	umobong	NOUN
american_scientific_journal-5481	188	5	,	,	PUNCT
american_scientific_journal-5481	188	6	a.	a.	NOUN
american_scientific_journal-5481	188	7	a.	a.	PROPN
american_scientific_journal-5481	188	8	&	&	CCONJ
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american_scientific_journal-5481	188	10	.	.	PUNCT
american_scientific_journal-5481	189	1	e.	e.	PROPN
american_scientific_journal-5481	189	2	a.	a.	PROPN
american_scientific_journal-5481	189	3	l.	l.	PROPN
american_scientific_journal-5481	189	4	accounting	accounting	PROPN
american_scientific_journal-5481	189	5	manipulations	manipulation	NOUN
american_scientific_journal-5481	189	6	and	and	CCONJ
american_scientific_journal-5481	189	7	firms	firm	NOUN
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american_scientific_journal-5481	189	9	performance	performance	NOUN
american_scientific_journal-5481	189	10	:	:	PUNCT
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american_scientific_journal-5481	189	12	from	from	ADP
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american_scientific_journal-5481	189	14	.	.	PUNCT
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american_scientific_journal-5481	190	2	journal	journal	PROPN
american_scientific_journal-5481	190	3	of	of	ADP
american_scientific_journal-5481	190	4	accounting	accounting	NOUN
american_scientific_journal-5481	190	5	,	,	PUNCT
american_scientific_journal-5481	190	6	auditing	auditing	NOUN
american_scientific_journal-5481	190	7	and	and	CCONJ
american_scientific_journal-5481	190	8	finance	finance	NOUN
american_scientific_journal-5481	190	9	research	research	NOUN
american_scientific_journal-5481	190	10	,	,	PUNCT
american_scientific_journal-5481	190	11	4(10	4(10	NUM
american_scientific_journal-5481	190	12	)	)	PUNCT
american_scientific_journal-5481	190	13	,	,	PUNCT
american_scientific_journal-5481	190	14	30	30	NUM
american_scientific_journal-5481	190	15	-	-	SYM
american_scientific_journal-5481	190	16	47	47	NUM
american_scientific_journal-5481	190	17	,	,	PUNCT
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american_scientific_journal-5481	190	21	.	.	PUNCT
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american_scientific_journal-5481	191	3	]	]	PUNCT
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american_scientific_journal-5481	191	5	,	,	PUNCT
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american_scientific_journal-5481	191	7	&	&	CCONJ
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american_scientific_journal-5481	191	9	,	,	PUNCT
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american_scientific_journal-5481	191	12	is	be	AUX
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american_scientific_journal-5481	191	14	accounting	account	VERB
american_scientific_journal-5481	191	15	a	a	DET
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american_scientific_journal-5481	191	17	of	of	ADP
american_scientific_journal-5481	191	18	manipulation	manipulation	NOUN
american_scientific_journal-5481	191	19	?	?	PUNCT
american_scientific_journal-5481	192	1	international	international	ADJ
american_scientific_journal-5481	192	2	journal	journal	NOUN
american_scientific_journal-5481	192	3	of	of	ADP
american_scientific_journal-5481	192	4	economics	economic	NOUN
american_scientific_journal-5481	192	5	and	and	CCONJ
american_scientific_journal-5481	192	6	financial	financial	ADJ
american_scientific_journal-5481	192	7	research	research	NOUN
american_scientific_journal-5481	192	8	,	,	PUNCT
american_scientific_journal-5481	192	9	935940	935940	NUM
american_scientific_journal-5481	192	10	,	,	PUNCT
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american_scientific_journal-5481	192	13	)	)	PUNCT
american_scientific_journal-5481	192	14	.	.	PUNCT
american_scientific_journal-5481	193	1	[	[	X
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american_scientific_journal-5481	193	3	]	]	X
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american_scientific_journal-5481	193	5	,	,	PUNCT
american_scientific_journal-5481	193	6	j.	j.	PROPN
american_scientific_journal-5481	193	7	&	&	CCONJ
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american_scientific_journal-5481	193	9	,	,	PUNCT
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american_scientific_journal-5481	193	20	of	of	ADP
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american_scientific_journal-5481	193	23	.	.	PUNCT
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american_scientific_journal-5481	194	3	of	of	ADP
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american_scientific_journal-5481	194	7	;	;	PUNCT
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american_scientific_journal-5481	194	10	,	,	PUNCT
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american_scientific_journal-5481	194	12	-	-	SYM
american_scientific_journal-5481	194	13	60	60	NUM
american_scientific_journal-5481	194	14	,	,	PUNCT
american_scientific_journal-5481	194	15	(	(	PUNCT
american_scientific_journal-5481	194	16	2014	2014	NUM
american_scientific_journal-5481	194	17	)	)	PUNCT
american_scientific_journal-5481	194	18	.	.	PUNCT
american_scientific_journal-5481	195	1	[	[	X
american_scientific_journal-5481	195	2	13	13	NUM
american_scientific_journal-5481	195	3	]	]	SYM
american_scientific_journal-5481	195	4	naser	naser	NOUN
american_scientific_journal-5481	195	5	,	,	PUNCT
american_scientific_journal-5481	195	6	k.	k.	PROPN
american_scientific_journal-5481	195	7	creative	creative	ADJ
american_scientific_journal-5481	195	8	financial	financial	ADJ
american_scientific_journal-5481	195	9	accounting	accounting	NOUN
american_scientific_journal-5481	195	10	:	:	PUNCT
american_scientific_journal-5481	195	11	its	its	PRON
american_scientific_journal-5481	195	12	nature	nature	NOUN
american_scientific_journal-5481	195	13	and	and	CCONJ
american_scientific_journal-5481	195	14	use	use	NOUN
american_scientific_journal-5481	195	15	.	.	PUNCT
american_scientific_journal-5481	196	1	prentice	prentice	PROPN
american_scientific_journal-5481	196	2	hall	hall	PROPN
american_scientific_journal-5481	196	3	.	.	PUNCT
american_scientific_journal-5481	197	1	hemel	hemel	PROPN
american_scientific_journal-5481	197	2	hempstead	hempstead	PROPN
american_scientific_journal-5481	197	3	,	,	PUNCT
american_scientific_journal-5481	197	4	(	(	PUNCT
american_scientific_journal-5481	197	5	1993	1993	NUM
american_scientific_journal-5481	197	6	)	)	PUNCT
american_scientific_journal-5481	197	7	.	.	PUNCT
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american_scientific_journal-5481	198	2	14	14	NUM
american_scientific_journal-5481	198	3	]	]	X
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american_scientific_journal-5481	198	5	,	,	PUNCT
american_scientific_journal-5481	198	6	h.	h.	PROPN
american_scientific_journal-5481	198	7	o.	o.	PROPN
american_scientific_journal-5481	198	8	creative	creative	ADJ
american_scientific_journal-5481	198	9	accounting	accounting	NOUN
american_scientific_journal-5481	198	10	and	and	CCONJ
american_scientific_journal-5481	198	11	firm	firm	NOUN
american_scientific_journal-5481	198	12	’s	’s	PART
american_scientific_journal-5481	198	13	market	market	NOUN
american_scientific_journal-5481	198	14	value	value	NOUN
american_scientific_journal-5481	198	15	in	in	ADP
american_scientific_journal-5481	198	16	nigeria	nigeria	PROPN
american_scientific_journal-5481	198	17	.	.	PUNCT
american_scientific_journal-5481	199	1	journal	journal	PROPN
american_scientific_journal-5481	199	2	of	of	ADP
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american_scientific_journal-5481	199	4	and	and	CCONJ
american_scientific_journal-5481	199	5	management	management	NOUN
american_scientific_journal-5481	199	6	review	review	NOUN
american_scientific_journal-5481	199	7	:	:	PUNCT
american_scientific_journal-5481	199	8	2(3	2(3	NUM
american_scientific_journal-5481	199	9	)	)	PUNCT
american_scientific_journal-5481	199	10	,	,	PUNCT
american_scientific_journal-5481	199	11	38	38	NUM
american_scientific_journal-5481	199	12	-	-	SYM
american_scientific_journal-5481	199	13	50	50	NUM
american_scientific_journal-5481	199	14	,	,	PUNCT
american_scientific_journal-5481	199	15	(	(	PUNCT
american_scientific_journal-5481	199	16	2012	2012	NUM
american_scientific_journal-5481	199	17	)	)	PUNCT
american_scientific_journal-5481	199	18	.	.	PUNCT
american_scientific_journal-5481	200	1	american	american	PROPN
american_scientific_journal-5481	200	2	scientific	scientific	ADJ
american_scientific_journal-5481	200	3	research	research	PROPN
american_scientific_journal-5481	200	4	journal	journal	NOUN
american_scientific_journal-5481	200	5	for	for	ADP
american_scientific_journal-5481	200	6	engineering	engineering	NOUN
american_scientific_journal-5481	200	7	,	,	PUNCT
american_scientific_journal-5481	200	8	technology	technology	NOUN
american_scientific_journal-5481	200	9	,	,	PUNCT
american_scientific_journal-5481	200	10	and	and	CCONJ
american_scientific_journal-5481	200	11	sciences	science	NOUN
american_scientific_journal-5481	200	12	(	(	PUNCT
american_scientific_journal-5481	200	13	asrjets	asrjet	NOUN
american_scientific_journal-5481	200	14	)	)	PUNCT
american_scientific_journal-5481	200	15	(	(	PUNCT
american_scientific_journal-5481	200	16	2020	2020	NUM
american_scientific_journal-5481	200	17	)	)	PUNCT
american_scientific_journal-5481	200	18	volume	volume	NOUN
american_scientific_journal-5481	200	19	63	63	NUM
american_scientific_journal-5481	200	20	,	,	PUNCT
american_scientific_journal-5481	200	21	no	no	DET
american_scientific_journal-5481	200	22	1	1	NUM
american_scientific_journal-5481	200	23	,	,	PUNCT
american_scientific_journal-5481	200	24	pp	pp	ADV
american_scientific_journal-5481	200	25	158	158	NUM
american_scientific_journal-5481	200	26	-	-	SYM
american_scientific_journal-5481	200	27	170	170	NUM
american_scientific_journal-5481	200	28	170	170	NUM
american_scientific_journal-5481	201	1	[	[	X
american_scientific_journal-5481	201	2	15	15	NUM
american_scientific_journal-5481	201	3	]	]	X
american_scientific_journal-5481	201	4	karim	karim	PROPN
american_scientific_journal-5481	201	5	,	,	PUNCT
american_scientific_journal-5481	201	6	a.	a.	NOUN
american_scientific_journal-5481	201	7	m.	m.	NOUN
american_scientific_journal-5481	201	8	,	,	PUNCT
american_scientific_journal-5481	201	9	shaikh	shaikh	PROPN
american_scientific_journal-5481	201	10	,	,	PUNCT
american_scientific_journal-5481	201	11	j.	j.	PROPN
american_scientific_journal-5481	201	12	m.	m.	PROPN
american_scientific_journal-5481	201	13	,	,	PUNCT
american_scientific_journal-5481	201	14	hock	hock	NOUN
american_scientific_journal-5481	201	15	,	,	PUNCT
american_scientific_journal-5481	201	16	o.	o.	PROPN
american_scientific_journal-5481	201	17	y.	y.	PROPN
american_scientific_journal-5481	201	18	&	&	CCONJ
american_scientific_journal-5481	201	19	islam	islam	PROPN
american_scientific_journal-5481	201	20	,	,	PUNCT
american_scientific_journal-5481	201	21	m.	m.	PROPN
american_scientific_journal-5481	201	22	r.	r.	PROPN
american_scientific_journal-5481	201	23	creative	creative	ADJ
american_scientific_journal-5481	201	24	accounting	accounting	NOUN
american_scientific_journal-5481	201	25	:	:	PUNCT
american_scientific_journal-5481	201	26	techniques	technique	NOUN
american_scientific_journal-5481	201	27	of	of	ADP
american_scientific_journal-5481	201	28	applicationan	applicationan	PROPN
american_scientific_journal-5481	201	29	empirical	empirical	ADJ
american_scientific_journal-5481	201	30	study	study	NOUN
american_scientific_journal-5481	201	31	among	among	ADP
american_scientific_journal-5481	201	32	auditors	auditor	NOUN
american_scientific_journal-5481	201	33	and	and	CCONJ
american_scientific_journal-5481	201	34	accountants	accountant	NOUN
american_scientific_journal-5481	201	35	of	of	ADP
american_scientific_journal-5481	201	36	listed	list	VERB
american_scientific_journal-5481	201	37	companies	company	NOUN
american_scientific_journal-5481	201	38	in	in	ADP
american_scientific_journal-5481	201	39	bangladesh	bangladesh	NOUN
american_scientific_journal-5481	201	40	.	.	PUNCT
american_scientific_journal-5481	202	1	australian	australian	ADJ
american_scientific_journal-5481	202	2	academy	academy	NOUN
american_scientific_journal-5481	202	3	of	of	ADP
american_scientific_journal-5481	202	4	accounting	accounting	PROPN
american_scientific_journal-5481	202	5	and	and	CCONJ
american_scientific_journal-5481	202	6	finance	finance	NOUN
american_scientific_journal-5481	202	7	review	review	NOUN
american_scientific_journal-5481	202	8	,	,	PUNCT
american_scientific_journal-5481	202	9	2(3	2(3	NUM
american_scientific_journal-5481	202	10	)	)	PUNCT
american_scientific_journal-5481	202	11	,	,	PUNCT
american_scientific_journal-5481	202	12	214	214	NUM
american_scientific_journal-5481	202	13	-	-	SYM
american_scientific_journal-5481	202	14	245	245	NUM
american_scientific_journal-5481	202	15	,	,	PUNCT
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american_scientific_journal-5481	202	17	2016	2016	NUM
american_scientific_journal-5481	202	18	)	)	PUNCT
american_scientific_journal-5481	202	19	.	.	PUNCT
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american_scientific_journal-5481	203	2	16	16	NUM
american_scientific_journal-5481	203	3	]	]	PUNCT
american_scientific_journal-5481	203	4	paolone	paolone	NOUN
american_scientific_journal-5481	203	5	,	,	PUNCT
american_scientific_journal-5481	203	6	f.	f.	PROPN
american_scientific_journal-5481	203	7	d.	d.	PROPN
american_scientific_journal-5481	203	8	&	&	CCONJ
american_scientific_journal-5481	203	9	magazzino	magazzino	PROPN
american_scientific_journal-5481	203	10	,	,	PUNCT
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american_scientific_journal-5481	203	13	manipulations	manipulation	NOUN
american_scientific_journal-5481	203	14	among	among	ADP
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american_scientific_journal-5481	203	19	:	:	PUNCT
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american_scientific_journal-5481	203	21	from	from	ADP
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american_scientific_journal-5481	203	23	.	.	PUNCT
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american_scientific_journal-5481	204	2	online	online	ADV
american_scientific_journal-5481	204	3	,	,	PUNCT
american_scientific_journal-5481	204	4	5(4	5(4	NUM
american_scientific_journal-5481	204	5	)	)	PUNCT
american_scientific_journal-5481	204	6	,	,	PUNCT
american_scientific_journal-5481	204	7	38	38	NUM
american_scientific_journal-5481	204	8	-	-	SYM
american_scientific_journal-5481	204	9	46	46	NUM
american_scientific_journal-5481	204	10	,	,	PUNCT
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american_scientific_journal-5481	204	14	.	.	PUNCT
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american_scientific_journal-5481	205	5	,	,	PUNCT
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american_scientific_journal-5481	205	8	&	&	CCONJ
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american_scientific_journal-5481	205	10	,	,	PUNCT
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american_scientific_journal-5481	206	9	:	:	PUNCT
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american_scientific_journal-5481	206	17	.	.	PUNCT
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american_scientific_journal-5481	207	5	,	,	PUNCT
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american_scientific_journal-5481	207	7	&	&	CCONJ
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american_scientific_journal-5481	207	9	,	,	PUNCT
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american_scientific_journal-5481	207	12	,	,	PUNCT
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american_scientific_journal-5481	207	14	,	,	PUNCT
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american_scientific_journal-5481	208	5	,	,	PUNCT
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american_scientific_journal-5481	208	8	&	&	CCONJ
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american_scientific_journal-5481	208	10	,	,	PUNCT
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american_scientific_journal-5481	208	17	performance	performance	NOUN
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american_scientific_journal-5481	208	20	.	.	PUNCT
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american_scientific_journal-5481	209	8	research	research	NOUN
american_scientific_journal-5481	209	9	5(1	5(1	NUM
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american_scientific_journal-5481	209	12	1	1	NUM
american_scientific_journal-5481	209	13	-	-	SYM
american_scientific_journal-5481	209	14	10	10	NUM
american_scientific_journal-5481	209	15	,	,	PUNCT
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american_scientific_journal-5481	210	6	,	,	PUNCT
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american_scientific_journal-5481	210	8	,	,	PUNCT
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american_scientific_journal-5481	210	10	&	&	CCONJ
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american_scientific_journal-5481	210	12	,	,	PUNCT
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american_scientific_journal-5481	210	16	–	–	PUNCT
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american_scientific_journal-5481	210	24	.	.	PUNCT
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american_scientific_journal-5481	211	3	/	/	SYM
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american_scientific_journal-5481	211	5	,	,	PUNCT
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american_scientific_journal-5481	211	7	-	-	SYM
american_scientific_journal-5481	211	8	199	199	NUM
american_scientific_journal-5481	211	9	,	,	PUNCT
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american_scientific_journal-5481	211	13	.	.	PUNCT
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american_scientific_journal-5481	212	5	,	,	PUNCT
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american_scientific_journal-5481	212	13	:	:	PUNCT
american_scientific_journal-5481	212	14	an	an	DET
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american_scientific_journal-5481	212	17	.	.	PUNCT
american_scientific_journal-5481	213	1	wulfenia	wulfenia	PROPN
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american_scientific_journal-5481	213	3	,	,	PUNCT
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american_scientific_journal-5481	213	6	,	,	PUNCT
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american_scientific_journal-5481	213	8	,	,	PUNCT
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american_scientific_journal-5481	214	5	,	,	PUNCT
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american_scientific_journal-5481	214	13	revista	revista	PROPN
american_scientific_journal-5481	214	14	economică	economică	PROPN
american_scientific_journal-5481	214	15	,	,	PUNCT
american_scientific_journal-5481	214	16	3(40	3(40	NUM
american_scientific_journal-5481	214	17	)	)	PUNCT
american_scientific_journal-5481	214	18	,	,	PUNCT
american_scientific_journal-5481	214	19	63	63	NUM
american_scientific_journal-5481	214	20	-	-	SYM
american_scientific_journal-5481	214	21	74	74	NUM
american_scientific_journal-5481	214	22	,	,	PUNCT
american_scientific_journal-5481	214	23	(	(	PUNCT
american_scientific_journal-5481	214	24	2008	2008	NUM
american_scientific_journal-5481	214	25	)	)	PUNCT
american_scientific_journal-5481	214	26	.	.	PUNCT