id	sid	tid	token	lemma	pos
american_scientific_journal-7672	1	1	doctorate	doctorate	PROPN
american_scientific_journal-7672	1	2	in	in	ADP
american_scientific_journal-7672	1	3	professional	professional	ADJ
american_scientific_journal-7672	1	4	studies	study	NOUN
american_scientific_journal-7672	1	5	73	73	NUM
american_scientific_journal-7672	1	6	american	american	ADJ
american_scientific_journal-7672	1	7	academic	academic	ADJ
american_scientific_journal-7672	1	8	scientific	scientific	ADJ
american_scientific_journal-7672	1	9	research	research	NOUN
american_scientific_journal-7672	1	10	journal	journal	NOUN
american_scientific_journal-7672	1	11	for	for	ADP
american_scientific_journal-7672	1	12	engineering	engineering	NOUN
american_scientific_journal-7672	1	13	,	,	PUNCT
american_scientific_journal-7672	1	14	technology	technology	NOUN
american_scientific_journal-7672	1	15	,	,	PUNCT
american_scientific_journal-7672	1	16	and	and	CCONJ
american_scientific_journal-7672	1	17	sciences	sciences	PROPN
american_scientific_journal-7672	1	18	issn	issn	PROPN
american_scientific_journal-7672	1	19	(	(	PUNCT
american_scientific_journal-7672	1	20	print	print	NOUN
american_scientific_journal-7672	1	21	)	)	PUNCT
american_scientific_journal-7672	1	22	2313	2313	NUM
american_scientific_journal-7672	1	23	-	-	SYM
american_scientific_journal-7672	1	24	4410	4410	NUM
american_scientific_journal-7672	1	25	,	,	PUNCT
american_scientific_journal-7672	1	26	issn	issn	PROPN
american_scientific_journal-7672	1	27	(	(	PUNCT
american_scientific_journal-7672	1	28	online	online	ADJ
american_scientific_journal-7672	1	29	)	)	PUNCT
american_scientific_journal-7672	1	30	2313	2313	NUM
american_scientific_journal-7672	1	31	-	-	SYM
american_scientific_journal-7672	1	32	4402	4402	NUM
american_scientific_journal-7672	1	33	http://asrjetsjournal.org/	http://asrjetsjournal.org/	NOUN
american_scientific_journal-7672	1	34	“	"	PUNCT
american_scientific_journal-7672	1	35	international	international	ADJ
american_scientific_journal-7672	1	36	financial	financial	ADJ
american_scientific_journal-7672	1	37	reporting	reporting	NOUN
american_scientific_journal-7672	1	38	standards	standard	NOUN
american_scientific_journal-7672	1	39	(	(	PUNCT
american_scientific_journal-7672	1	40	ifrs	ifrs	PROPN
american_scientific_journal-7672	1	41	)	)	PUNCT
american_scientific_journal-7672	1	42	.	.	PUNCT
american_scientific_journal-7672	2	1	did	do	AUX
american_scientific_journal-7672	2	2	they	they	PRON
american_scientific_journal-7672	2	3	succeed	succeed	VERB
american_scientific_journal-7672	2	4	to	to	PART
american_scientific_journal-7672	2	5	decrease	decrease	VERB
american_scientific_journal-7672	2	6	falsified	falsified	ADJ
american_scientific_journal-7672	2	7	financial	financial	ADJ
american_scientific_journal-7672	2	8	statements	statement	NOUN
american_scientific_journal-7672	2	9	and	and	CCONJ
american_scientific_journal-7672	2	10	improve	improve	VERB
american_scientific_journal-7672	2	11	auditors	auditor	NOUN
american_scientific_journal-7672	2	12	’	'	PUNCT
american_scientific_journal-7672	2	13	quality	quality	NOUN
american_scientific_journal-7672	2	14	?	?	PUNCT
american_scientific_journal-7672	3	1	financial	financial	ADJ
american_scientific_journal-7672	3	2	evidence	evidence	NOUN
american_scientific_journal-7672	3	3	from	from	ADP
american_scientific_journal-7672	3	4	australia	australia	PROPN
american_scientific_journal-7672	3	5	,	,	PUNCT
american_scientific_journal-7672	3	6	germany	germany	PROPN
american_scientific_journal-7672	3	7	,	,	PUNCT
american_scientific_journal-7672	3	8	greece	greece	PROPN
american_scientific_journal-7672	3	9	and	and	CCONJ
american_scientific_journal-7672	3	10	the	the	DET
american_scientific_journal-7672	3	11	uk	uk	PROPN
american_scientific_journal-7672	3	12	”	"	PUNCT
american_scientific_journal-7672	3	13	sotirios	sotirio	VERB
american_scientific_journal-7672	3	14	rouvolis	rouvolis	PROPN
american_scientific_journal-7672	3	15	*	*	PUNCT
american_scientific_journal-7672	3	16	public	public	ADJ
american_scientific_journal-7672	3	17	servant	servant	NOUN
american_scientific_journal-7672	3	18	,	,	PUNCT
american_scientific_journal-7672	3	19	agiou	agiou	ADJ
american_scientific_journal-7672	3	20	serafeim	serafeim	PROPN
american_scientific_journal-7672	3	21	,	,	PUNCT
american_scientific_journal-7672	3	22	karditsa	karditsa	NOUN
american_scientific_journal-7672	3	23	43100	43100	NUM
american_scientific_journal-7672	3	24	,	,	PUNCT
american_scientific_journal-7672	3	25	greece	greece	PROPN
american_scientific_journal-7672	3	26	email	email	PROPN
american_scientific_journal-7672	3	27	:	:	PUNCT
american_scientific_journal-7672	4	1	evrovoli@gmail.com	evrovoli@gmail.com	X
american_scientific_journal-7672	5	1	abstract	abstract	ADJ
american_scientific_journal-7672	5	2	this	this	DET
american_scientific_journal-7672	5	3	project	project	NOUN
american_scientific_journal-7672	5	4	relates	relate	VERB
american_scientific_journal-7672	5	5	to	to	ADP
american_scientific_journal-7672	5	6	the	the	DET
american_scientific_journal-7672	5	7	creative	creative	ADJ
american_scientific_journal-7672	5	8	accounting	accounting	NOUN
american_scientific_journal-7672	5	9	practices	practice	NOUN
american_scientific_journal-7672	5	10	that	that	PRON
american_scientific_journal-7672	5	11	seem	seem	VERB
american_scientific_journal-7672	5	12	to	to	PART
american_scientific_journal-7672	5	13	exist	exist	VERB
american_scientific_journal-7672	5	14	even	even	ADV
american_scientific_journal-7672	5	15	after	after	ADP
american_scientific_journal-7672	5	16	the	the	DET
american_scientific_journal-7672	5	17	official	official	ADJ
american_scientific_journal-7672	5	18	adoption	adoption	NOUN
american_scientific_journal-7672	5	19	of	of	ADP
american_scientific_journal-7672	5	20	international	international	ADJ
american_scientific_journal-7672	5	21	financial	financial	ADJ
american_scientific_journal-7672	5	22	reporting	reporting	NOUN
american_scientific_journal-7672	5	23	standards	standard	NOUN
american_scientific_journal-7672	5	24	(	(	PUNCT
american_scientific_journal-7672	5	25	ifrs	ifrs	NOUN
american_scientific_journal-7672	5	26	)	)	PUNCT
american_scientific_journal-7672	5	27	in	in	ADP
american_scientific_journal-7672	5	28	2005	2005	NUM
american_scientific_journal-7672	5	29	.	.	PUNCT
american_scientific_journal-7672	6	1	ifrs	ifrs	PROPN
american_scientific_journal-7672	6	2	is	be	AUX
american_scientific_journal-7672	6	3	a	a	DET
american_scientific_journal-7672	6	4	set	set	NOUN
american_scientific_journal-7672	6	5	of	of	ADP
american_scientific_journal-7672	6	6	unique	unique	ADJ
american_scientific_journal-7672	6	7	,	,	PUNCT
american_scientific_journal-7672	6	8	high	high	ADJ
american_scientific_journal-7672	6	9	-	-	PUNCT
american_scientific_journal-7672	6	10	quality	quality	NOUN
american_scientific_journal-7672	6	11	standards	standard	NOUN
american_scientific_journal-7672	6	12	that	that	PRON
american_scientific_journal-7672	6	13	aim	aim	VERB
american_scientific_journal-7672	6	14	to	to	PART
american_scientific_journal-7672	6	15	increase	increase	VERB
american_scientific_journal-7672	6	16	the	the	DET
american_scientific_journal-7672	6	17	transparency	transparency	NOUN
american_scientific_journal-7672	6	18	and	and	CCONJ
american_scientific_journal-7672	6	19	comparability	comparability	NOUN
american_scientific_journal-7672	6	20	of	of	ADP
american_scientific_journal-7672	6	21	information	information	NOUN
american_scientific_journal-7672	6	22	in	in	ADP
american_scientific_journal-7672	6	23	firms	firm	NOUN
american_scientific_journal-7672	6	24	’	'	PUNCT
american_scientific_journal-7672	6	25	financial	financial	ADJ
american_scientific_journal-7672	6	26	statements	statement	NOUN
american_scientific_journal-7672	6	27	.	.	PUNCT
american_scientific_journal-7672	7	1	however	however	ADV
american_scientific_journal-7672	7	2	,	,	PUNCT
american_scientific_journal-7672	7	3	there	there	PRON
american_scientific_journal-7672	7	4	are	be	VERB
american_scientific_journal-7672	7	5	indications	indication	NOUN
american_scientific_journal-7672	7	6	that	that	SCONJ
american_scientific_journal-7672	7	7	,	,	PUNCT
american_scientific_journal-7672	7	8	under	under	ADP
american_scientific_journal-7672	7	9	certain	certain	ADJ
american_scientific_journal-7672	7	10	circumstances	circumstance	NOUN
american_scientific_journal-7672	7	11	,	,	PUNCT
american_scientific_journal-7672	7	12	firms	firm	NOUN
american_scientific_journal-7672	7	13	have	have	AUX
american_scientific_journal-7672	7	14	used	use	VERB
american_scientific_journal-7672	7	15	earnings	earning	NOUN
american_scientific_journal-7672	7	16	management	management	NOUN
american_scientific_journal-7672	7	17	to	to	PART
american_scientific_journal-7672	7	18	gain	gain	VERB
american_scientific_journal-7672	7	19	competitive	competitive	ADJ
american_scientific_journal-7672	7	20	advantage	advantage	NOUN
american_scientific_journal-7672	7	21	.	.	PUNCT
american_scientific_journal-7672	8	1	earnings	earning	NOUN
american_scientific_journal-7672	8	2	management	management	NOUN
american_scientific_journal-7672	8	3	,	,	PUNCT
american_scientific_journal-7672	8	4	or	or	CCONJ
american_scientific_journal-7672	8	5	the	the	DET
american_scientific_journal-7672	8	6	deliberate	deliberate	ADJ
american_scientific_journal-7672	8	7	misstatement	misstatement	NOUN
american_scientific_journal-7672	8	8	of	of	ADP
american_scientific_journal-7672	8	9	earnings	earning	NOUN
american_scientific_journal-7672	8	10	figures	figure	NOUN
american_scientific_journal-7672	8	11	,	,	PUNCT
american_scientific_journal-7672	8	12	is	be	AUX
american_scientific_journal-7672	8	13	a	a	DET
american_scientific_journal-7672	8	14	form	form	NOUN
american_scientific_journal-7672	8	15	of	of	ADP
american_scientific_journal-7672	8	16	fraud	fraud	NOUN
american_scientific_journal-7672	8	17	.	.	PUNCT
american_scientific_journal-7672	9	1	it	it	PRON
american_scientific_journal-7672	9	2	is	be	AUX
american_scientific_journal-7672	9	3	an	an	DET
american_scientific_journal-7672	9	4	important	important	ADJ
american_scientific_journal-7672	9	5	issue	issue	NOUN
american_scientific_journal-7672	9	6	because	because	SCONJ
american_scientific_journal-7672	9	7	firms	firm	NOUN
american_scientific_journal-7672	9	8	that	that	PRON
american_scientific_journal-7672	9	9	use	use	VERB
american_scientific_journal-7672	9	10	such	such	ADJ
american_scientific_journal-7672	9	11	techniques	technique	NOUN
american_scientific_journal-7672	9	12	disorientate	disorientate	VERB
american_scientific_journal-7672	9	13	investors	investor	NOUN
american_scientific_journal-7672	9	14	and	and	CCONJ
american_scientific_journal-7672	9	15	market	market	NOUN
american_scientific_journal-7672	9	16	participants	participant	NOUN
american_scientific_journal-7672	9	17	,	,	PUNCT
american_scientific_journal-7672	9	18	and	and	CCONJ
american_scientific_journal-7672	9	19	increase	increase	VERB
american_scientific_journal-7672	9	20	market	market	NOUN
american_scientific_journal-7672	9	21	imbalances	imbalance	NOUN
american_scientific_journal-7672	9	22	.	.	PUNCT
american_scientific_journal-7672	10	1	many	many	ADJ
american_scientific_journal-7672	10	2	studies	study	NOUN
american_scientific_journal-7672	10	3	have	have	AUX
american_scientific_journal-7672	10	4	focused	focus	VERB
american_scientific_journal-7672	10	5	on	on	ADP
american_scientific_journal-7672	10	6	the	the	DET
american_scientific_journal-7672	10	7	connection	connection	NOUN
american_scientific_journal-7672	10	8	between	between	ADP
american_scientific_journal-7672	10	9	earnings	earning	NOUN
american_scientific_journal-7672	10	10	management	management	NOUN
american_scientific_journal-7672	10	11	and	and	CCONJ
american_scientific_journal-7672	10	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	10	13	,	,	PUNCT
american_scientific_journal-7672	10	14	provoking	provoke	VERB
american_scientific_journal-7672	10	15	three	three	NUM
american_scientific_journal-7672	10	16	core	core	NOUN
american_scientific_journal-7672	10	17	questions	question	NOUN
american_scientific_journal-7672	10	18	.	.	PUNCT
american_scientific_journal-7672	11	1	would	would	AUX
american_scientific_journal-7672	11	2	it	it	PRON
american_scientific_journal-7672	11	3	have	have	AUX
american_scientific_journal-7672	11	4	been	be	AUX
american_scientific_journal-7672	11	5	better	well	ADJ
american_scientific_journal-7672	11	6	for	for	SCONJ
american_scientific_journal-7672	11	7	countries	country	NOUN
american_scientific_journal-7672	11	8	to	to	PART
american_scientific_journal-7672	11	9	apply	apply	VERB
american_scientific_journal-7672	11	10	their	their	PRON
american_scientific_journal-7672	11	11	own	own	ADJ
american_scientific_journal-7672	11	12	national	national	ADJ
american_scientific_journal-7672	11	13	gaap	gaap	NOUN
american_scientific_journal-7672	11	14	?	?	PUNCT
american_scientific_journal-7672	12	1	do	do	VERB
american_scientific_journal-7672	12	2	earnings	earning	NOUN
american_scientific_journal-7672	12	3	management	management	NOUN
american_scientific_journal-7672	12	4	decrease	decrease	NOUN
american_scientific_journal-7672	12	5	after	after	ADP
american_scientific_journal-7672	12	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	12	7	?	?	PUNCT
american_scientific_journal-7672	13	1	what	what	PRON
american_scientific_journal-7672	13	2	are	be	AUX
american_scientific_journal-7672	13	3	the	the	DET
american_scientific_journal-7672	13	4	motives	motive	NOUN
american_scientific_journal-7672	13	5	behind	behind	ADP
american_scientific_journal-7672	13	6	earnings	earning	NOUN
american_scientific_journal-7672	13	7	management	management	NOUN
american_scientific_journal-7672	13	8	?	?	PUNCT
american_scientific_journal-7672	14	1	extending	extend	VERB
american_scientific_journal-7672	14	2	these	these	DET
american_scientific_journal-7672	14	3	questions	question	NOUN
american_scientific_journal-7672	14	4	,	,	PUNCT
american_scientific_journal-7672	14	5	the	the	DET
american_scientific_journal-7672	14	6	study	study	NOUN
american_scientific_journal-7672	14	7	aims	aim	VERB
american_scientific_journal-7672	14	8	to	to	PART
american_scientific_journal-7672	14	9	analyse	analyse	VERB
american_scientific_journal-7672	14	10	if	if	SCONJ
american_scientific_journal-7672	14	11	falsified	falsify	VERB
american_scientific_journal-7672	14	12	statements	statement	NOUN
american_scientific_journal-7672	14	13	have	have	AUX
american_scientific_journal-7672	14	14	been	be	AUX
american_scientific_journal-7672	14	15	declined	decline	VERB
american_scientific_journal-7672	14	16	after	after	ADP
american_scientific_journal-7672	14	17	ifrs	ifrs	NOUN
american_scientific_journal-7672	14	18	,	,	PUNCT
american_scientific_journal-7672	14	19	to	to	PART
american_scientific_journal-7672	14	20	examine	examine	VERB
american_scientific_journal-7672	14	21	the	the	DET
american_scientific_journal-7672	14	22	extent	extent	NOUN
american_scientific_journal-7672	14	23	that	that	SCONJ
american_scientific_journal-7672	14	24	individual	individual	ADJ
american_scientific_journal-7672	14	25	standards	standard	NOUN
american_scientific_journal-7672	14	26	impact	impact	NOUN
american_scientific_journal-7672	14	27	on	on	ADP
american_scientific_journal-7672	14	28	earnings	earning	NOUN
american_scientific_journal-7672	14	29	management	management	NOUN
american_scientific_journal-7672	14	30	,	,	PUNCT
american_scientific_journal-7672	14	31	and	and	CCONJ
american_scientific_journal-7672	14	32	to	to	PART
american_scientific_journal-7672	14	33	specify	specify	VERB
american_scientific_journal-7672	14	34	the	the	DET
american_scientific_journal-7672	14	35	role	role	NOUN
american_scientific_journal-7672	14	36	of	of	ADP
american_scientific_journal-7672	14	37	auditors	auditor	NOUN
american_scientific_journal-7672	14	38	against	against	ADP
american_scientific_journal-7672	14	39	earnings	earning	NOUN
american_scientific_journal-7672	14	40	management	management	NOUN
american_scientific_journal-7672	14	41	.	.	PUNCT
american_scientific_journal-7672	15	1	it	it	PRON
american_scientific_journal-7672	15	2	involves	involve	VERB
american_scientific_journal-7672	15	3	quantitative	quantitative	ADJ
american_scientific_journal-7672	15	4	analysis	analysis	NOUN
american_scientific_journal-7672	15	5	of	of	ADP
american_scientific_journal-7672	15	6	secondary	secondary	ADJ
american_scientific_journal-7672	15	7	numerical	numerical	ADJ
american_scientific_journal-7672	15	8	data	data	PROPN
american_scientific_journal-7672	15	9	,	,	PUNCT
american_scientific_journal-7672	15	10	for	for	ADP
american_scientific_journal-7672	15	11	the	the	DET
american_scientific_journal-7672	15	12	years	year	NOUN
american_scientific_journal-7672	15	13	20042009	20042009	NUM
american_scientific_journal-7672	15	14	focusing	focus	VERB
american_scientific_journal-7672	15	15	on	on	ADP
american_scientific_journal-7672	15	16	the	the	DET
american_scientific_journal-7672	15	17	australian	australian	ADJ
american_scientific_journal-7672	15	18	,	,	PUNCT
american_scientific_journal-7672	15	19	german	german	ADJ
american_scientific_journal-7672	15	20	,	,	PUNCT
american_scientific_journal-7672	15	21	greek	greek	NOUN
american_scientific_journal-7672	15	22	,	,	PUNCT
american_scientific_journal-7672	15	23	and	and	CCONJ
american_scientific_journal-7672	15	24	uk	uk	PROPN
american_scientific_journal-7672	15	25	stock	stock	NOUN
american_scientific_journal-7672	15	26	markets	market	NOUN
american_scientific_journal-7672	15	27	.	.	PUNCT
american_scientific_journal-7672	16	1	the	the	DET
american_scientific_journal-7672	16	2	findings	finding	NOUN
american_scientific_journal-7672	16	3	reveal	reveal	VERB
american_scientific_journal-7672	16	4	that	that	SCONJ
american_scientific_journal-7672	16	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	16	6	has	have	AUX
american_scientific_journal-7672	16	7	not	not	PART
american_scientific_journal-7672	16	8	succeeded	succeed	VERB
american_scientific_journal-7672	16	9	in	in	ADP
american_scientific_journal-7672	16	10	eliminating	eliminate	VERB
american_scientific_journal-7672	16	11	falsified	falsified	ADJ
american_scientific_journal-7672	16	12	statements	statement	NOUN
american_scientific_journal-7672	16	13	entirely	entirely	ADV
american_scientific_journal-7672	16	14	,	,	PUNCT
american_scientific_journal-7672	16	15	but	but	CCONJ
american_scientific_journal-7672	16	16	it	it	PRON
american_scientific_journal-7672	16	17	proves	prove	VERB
american_scientific_journal-7672	16	18	that	that	SCONJ
american_scientific_journal-7672	16	19	ifrs	ifrs	PROPN
american_scientific_journal-7672	16	20	managed	manage	VERB
american_scientific_journal-7672	16	21	to	to	PART
american_scientific_journal-7672	16	22	improve	improve	VERB
american_scientific_journal-7672	16	23	the	the	DET
american_scientific_journal-7672	16	24	quality	quality	NOUN
american_scientific_journal-7672	16	25	of	of	ADP
american_scientific_journal-7672	16	26	smaller	small	ADJ
american_scientific_journal-7672	16	27	auditors	auditor	NOUN
american_scientific_journal-7672	16	28	.	.	PUNCT
american_scientific_journal-7672	17	1	overall	overall	ADV
american_scientific_journal-7672	17	2	,	,	PUNCT
american_scientific_journal-7672	17	3	this	this	DET
american_scientific_journal-7672	17	4	study	study	NOUN
american_scientific_journal-7672	17	5	contributes	contribute	VERB
american_scientific_journal-7672	17	6	to	to	ADP
american_scientific_journal-7672	17	7	theory	theory	NOUN
american_scientific_journal-7672	17	8	by	by	ADP
american_scientific_journal-7672	17	9	exploring	explore	VERB
american_scientific_journal-7672	17	10	additional	additional	ADJ
american_scientific_journal-7672	17	11	tools	tool	NOUN
american_scientific_journal-7672	17	12	and	and	CCONJ
american_scientific_journal-7672	17	13	motives	motive	NOUN
american_scientific_journal-7672	17	14	for	for	ADP
american_scientific_journal-7672	17	15	earnings	earning	NOUN
american_scientific_journal-7672	17	16	management	management	NOUN
american_scientific_journal-7672	17	17	.	.	PUNCT
american_scientific_journal-7672	18	1	it	it	PRON
american_scientific_journal-7672	18	2	is	be	AUX
american_scientific_journal-7672	18	3	thus	thus	ADV
american_scientific_journal-7672	18	4	of	of	ADP
american_scientific_journal-7672	18	5	interest	interest	NOUN
american_scientific_journal-7672	18	6	to	to	ADP
american_scientific_journal-7672	18	7	both	both	PRON
american_scientific_journal-7672	18	8	academics	academic	NOUN
american_scientific_journal-7672	18	9	and	and	CCONJ
american_scientific_journal-7672	18	10	market	market	NOUN
american_scientific_journal-7672	18	11	professionals	professional	NOUN
american_scientific_journal-7672	18	12	.	.	PUNCT
american_scientific_journal-7672	19	1	keywords	keyword	NOUN
american_scientific_journal-7672	19	2	:	:	PUNCT
american_scientific_journal-7672	19	3	ifrs	ifrs	NOUN
american_scientific_journal-7672	19	4	;	;	PUNCT
american_scientific_journal-7672	19	5	old	old	ADJ
american_scientific_journal-7672	19	6	gaap	gaap	NOUN
american_scientific_journal-7672	19	7	;	;	PUNCT
american_scientific_journal-7672	19	8	earnings	earning	NOUN
american_scientific_journal-7672	19	9	management	management	NOUN
american_scientific_journal-7672	19	10	;	;	PUNCT
american_scientific_journal-7672	19	11	falsified	falsified	ADJ
american_scientific_journal-7672	19	12	statements	statement	NOUN
american_scientific_journal-7672	19	13	;	;	PUNCT
american_scientific_journal-7672	19	14	auditors	auditor	NOUN
american_scientific_journal-7672	19	15	;	;	PUNCT
american_scientific_journal-7672	19	16	fraud	fraud	NOUN
american_scientific_journal-7672	19	17	auditing	auditing	NOUN
american_scientific_journal-7672	19	18	.	.	PUNCT
american_scientific_journal-7672	20	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-7672	21	1	*	*	PUNCT
american_scientific_journal-7672	21	2	corresponding	correspond	VERB
american_scientific_journal-7672	21	3	author	author	NOUN
american_scientific_journal-7672	21	4	.	.	PUNCT
american_scientific_journal-7672	22	1	http://asrjetsjournal.org/	http://asrjetsjournal.org/	PROPN
american_scientific_journal-7672	22	2	american	american	PROPN
american_scientific_journal-7672	22	3	academic	academic	PROPN
american_scientific_journal-7672	22	4	scientific	scientific	ADJ
american_scientific_journal-7672	22	5	research	research	NOUN
american_scientific_journal-7672	22	6	journal	journal	NOUN
american_scientific_journal-7672	22	7	for	for	ADP
american_scientific_journal-7672	22	8	engineering	engineering	NOUN
american_scientific_journal-7672	22	9	,	,	PUNCT
american_scientific_journal-7672	22	10	technology	technology	NOUN
american_scientific_journal-7672	22	11	,	,	PUNCT
american_scientific_journal-7672	22	12	and	and	CCONJ
american_scientific_journal-7672	22	13	sciences	science	NOUN
american_scientific_journal-7672	22	14	(	(	PUNCT
american_scientific_journal-7672	22	15	asrjets	asrjet	NOUN
american_scientific_journal-7672	22	16	)	)	PUNCT
american_scientific_journal-7672	22	17	(	(	PUNCT
american_scientific_journal-7672	22	18	2022	2022	NUM
american_scientific_journal-7672	22	19	)	)	PUNCT
american_scientific_journal-7672	22	20	volume	volume	NOUN
american_scientific_journal-7672	22	21	89	89	NUM
american_scientific_journal-7672	22	22	,	,	PUNCT
american_scientific_journal-7672	22	23	no1	no1	PROPN
american_scientific_journal-7672	22	24	,	,	PUNCT
american_scientific_journal-7672	22	25	pp	pp	ADV
american_scientific_journal-7672	22	26	73	73	NUM
american_scientific_journal-7672	22	27	-	-	SYM
american_scientific_journal-7672	22	28	123	123	NUM
american_scientific_journal-7672	22	29	74	74	NUM
american_scientific_journal-7672	22	30	1	1	NUM
american_scientific_journal-7672	22	31	.	.	PUNCT
american_scientific_journal-7672	23	1	introduction	introduction	NOUN
american_scientific_journal-7672	23	2	1.1	1.1	NUM
american_scientific_journal-7672	23	3	background	background	NOUN
american_scientific_journal-7672	23	4	this	this	DET
american_scientific_journal-7672	23	5	project	project	NOUN
american_scientific_journal-7672	23	6	was	be	AUX
american_scientific_journal-7672	23	7	conducted	conduct	VERB
american_scientific_journal-7672	23	8	against	against	ADP
american_scientific_journal-7672	23	9	a	a	DET
american_scientific_journal-7672	23	10	rich	rich	ADJ
american_scientific_journal-7672	23	11	background	background	NOUN
american_scientific_journal-7672	23	12	of	of	ADP
american_scientific_journal-7672	23	13	events	event	NOUN
american_scientific_journal-7672	23	14	after	after	ADP
american_scientific_journal-7672	23	15	the	the	DET
american_scientific_journal-7672	23	16	adoption	adoption	NOUN
american_scientific_journal-7672	23	17	of	of	ADP
american_scientific_journal-7672	23	18	official	official	ADJ
american_scientific_journal-7672	23	19	international	international	ADJ
american_scientific_journal-7672	23	20	financial	financial	ADJ
american_scientific_journal-7672	23	21	reporting	reporting	NOUN
american_scientific_journal-7672	23	22	standards	standard	NOUN
american_scientific_journal-7672	23	23	(	(	PUNCT
american_scientific_journal-7672	23	24	ifrs	ifrs	NOUN
american_scientific_journal-7672	23	25	)	)	PUNCT
american_scientific_journal-7672	23	26	.	.	PUNCT
american_scientific_journal-7672	24	1	indeed	indeed	ADV
american_scientific_journal-7672	24	2	,	,	PUNCT
american_scientific_journal-7672	24	3	many	many	ADJ
american_scientific_journal-7672	24	4	studies	study	NOUN
american_scientific_journal-7672	24	5	find	find	VERB
american_scientific_journal-7672	24	6	that	that	SCONJ
american_scientific_journal-7672	24	7	ifrs	ifrs	PROPN
american_scientific_journal-7672	24	8	has	have	AUX
american_scientific_journal-7672	24	9	had	have	VERB
american_scientific_journal-7672	24	10	substantial	substantial	ADJ
american_scientific_journal-7672	24	11	positive	positive	ADJ
american_scientific_journal-7672	24	12	effects	effect	NOUN
american_scientific_journal-7672	24	13	[	[	X
american_scientific_journal-7672	24	14	1	1	NUM
american_scientific_journal-7672	24	15	]	]	PUNCT
american_scientific_journal-7672	24	16	,	,	PUNCT
american_scientific_journal-7672	24	17	and	and	CCONJ
american_scientific_journal-7672	24	18	has	have	AUX
american_scientific_journal-7672	24	19	reduced	reduce	VERB
american_scientific_journal-7672	24	20	information	information	NOUN
american_scientific_journal-7672	24	21	asymmetry	asymmetry	NOUN
american_scientific_journal-7672	25	1	[	[	X
american_scientific_journal-7672	25	2	2	2	NUM
american_scientific_journal-7672	25	3	]	]	PUNCT
american_scientific_journal-7672	25	4	.	.	PUNCT
american_scientific_journal-7672	26	1	such	such	ADJ
american_scientific_journal-7672	26	2	research	research	NOUN
american_scientific_journal-7672	26	3	suggests	suggest	VERB
american_scientific_journal-7672	26	4	that	that	SCONJ
american_scientific_journal-7672	26	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	26	6	has	have	AUX
american_scientific_journal-7672	26	7	ensured	ensure	VERB
american_scientific_journal-7672	26	8	high	high	ADJ
american_scientific_journal-7672	26	9	-	-	PUNCT
american_scientific_journal-7672	26	10	quality	quality	NOUN
american_scientific_journal-7672	26	11	information	information	NOUN
american_scientific_journal-7672	26	12	and	and	CCONJ
american_scientific_journal-7672	26	13	increased	increase	VERB
american_scientific_journal-7672	26	14	the	the	DET
american_scientific_journal-7672	26	15	comparability	comparability	NOUN
american_scientific_journal-7672	26	16	of	of	ADP
american_scientific_journal-7672	26	17	financial	financial	ADJ
american_scientific_journal-7672	26	18	reports	report	NOUN
american_scientific_journal-7672	26	19	,	,	PUNCT
american_scientific_journal-7672	26	20	and	and	CCONJ
american_scientific_journal-7672	26	21	has	have	AUX
american_scientific_journal-7672	26	22	thus	thus	ADV
american_scientific_journal-7672	26	23	encouraged	encourage	VERB
american_scientific_journal-7672	26	24	international	international	ADJ
american_scientific_journal-7672	26	25	trading	trading	NOUN
american_scientific_journal-7672	26	26	and	and	CCONJ
american_scientific_journal-7672	26	27	investment	investment	NOUN
american_scientific_journal-7672	26	28	efficiency	efficiency	NOUN
american_scientific_journal-7672	26	29	[	[	X
american_scientific_journal-7672	26	30	3,4	3,4	NUM
american_scientific_journal-7672	26	31	]	]	PUNCT
american_scientific_journal-7672	26	32	,	,	PUNCT
american_scientific_journal-7672	26	33	and	and	CCONJ
american_scientific_journal-7672	26	34	that	that	SCONJ
american_scientific_journal-7672	26	35	its	its	PRON
american_scientific_journal-7672	26	36	merits	merit	NOUN
american_scientific_journal-7672	26	37	outweigh	outweigh	VERB
american_scientific_journal-7672	26	38	its	its	PRON
american_scientific_journal-7672	26	39	drawbacks	drawback	NOUN
american_scientific_journal-7672	26	40	.	.	PUNCT
american_scientific_journal-7672	27	1	on	on	ADP
american_scientific_journal-7672	27	2	the	the	DET
american_scientific_journal-7672	27	3	other	other	ADJ
american_scientific_journal-7672	27	4	hand	hand	NOUN
american_scientific_journal-7672	27	5	,	,	PUNCT
american_scientific_journal-7672	27	6	many	many	ADJ
american_scientific_journal-7672	27	7	studies	study	NOUN
american_scientific_journal-7672	27	8	detect	detect	VERB
american_scientific_journal-7672	27	9	controversial	controversial	ADJ
american_scientific_journal-7672	27	10	effects	effect	NOUN
american_scientific_journal-7672	27	11	on	on	ADP
american_scientific_journal-7672	27	12	firms	firm	NOUN
american_scientific_journal-7672	27	13	’	'	PUNCT
american_scientific_journal-7672	27	14	financial	financial	ADJ
american_scientific_journal-7672	27	15	statements	statement	NOUN
american_scientific_journal-7672	27	16	[	[	X
american_scientific_journal-7672	27	17	5	5	NUM
american_scientific_journal-7672	27	18	]	]	PUNCT
american_scientific_journal-7672	27	19	.	.	PUNCT
american_scientific_journal-7672	28	1	they	they	PRON
american_scientific_journal-7672	28	2	state	state	VERB
american_scientific_journal-7672	28	3	that	that	SCONJ
american_scientific_journal-7672	28	4	cross	cross	ADJ
american_scientific_journal-7672	28	5	-	-	ADJ
american_scientific_journal-7672	28	6	country	country	ADJ
american_scientific_journal-7672	28	7	differences	difference	NOUN
american_scientific_journal-7672	28	8	continue	continue	VERB
american_scientific_journal-7672	28	9	following	follow	VERB
american_scientific_journal-7672	28	10	the	the	DET
american_scientific_journal-7672	28	11	implementation	implementation	NOUN
american_scientific_journal-7672	28	12	of	of	ADP
american_scientific_journal-7672	28	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	28	14	,	,	PUNCT
american_scientific_journal-7672	28	15	and	and	CCONJ
american_scientific_journal-7672	28	16	suggest	suggest	VERB
american_scientific_journal-7672	28	17	that	that	SCONJ
american_scientific_journal-7672	28	18	accounting	accounting	NOUN
american_scientific_journal-7672	28	19	regimes	regime	NOUN
american_scientific_journal-7672	28	20	can	can	AUX
american_scientific_journal-7672	28	21	not	not	PART
american_scientific_journal-7672	28	22	overcome	overcome	VERB
american_scientific_journal-7672	28	23	differentiation	differentiation	NOUN
american_scientific_journal-7672	28	24	between	between	ADP
american_scientific_journal-7672	28	25	the	the	DET
american_scientific_journal-7672	28	26	legal	legal	ADJ
american_scientific_journal-7672	28	27	and	and	CCONJ
american_scientific_journal-7672	28	28	political	political	ADJ
american_scientific_journal-7672	28	29	environments	environment	NOUN
american_scientific_journal-7672	28	30	of	of	ADP
american_scientific_journal-7672	28	31	each	each	DET
american_scientific_journal-7672	28	32	country	country	NOUN
american_scientific_journal-7672	29	1	[	[	X
american_scientific_journal-7672	29	2	6	6	NUM
american_scientific_journal-7672	29	3	]	]	PUNCT
american_scientific_journal-7672	29	4	.	.	PUNCT
american_scientific_journal-7672	30	1	it	it	PRON
american_scientific_journal-7672	30	2	seems	seem	VERB
american_scientific_journal-7672	30	3	,	,	PUNCT
american_scientific_journal-7672	30	4	therefore	therefore	ADV
american_scientific_journal-7672	30	5	,	,	PUNCT
american_scientific_journal-7672	30	6	that	that	SCONJ
american_scientific_journal-7672	30	7	during	during	ADP
american_scientific_journal-7672	30	8	the	the	DET
american_scientific_journal-7672	30	9	early	early	ADJ
american_scientific_journal-7672	30	10	years	year	NOUN
american_scientific_journal-7672	30	11	of	of	ADP
american_scientific_journal-7672	30	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	30	13	adoption	adoption	NOUN
american_scientific_journal-7672	30	14	,	,	PUNCT
american_scientific_journal-7672	30	15	many	many	ADJ
american_scientific_journal-7672	30	16	studies	study	NOUN
american_scientific_journal-7672	30	17	tried	try	VERB
american_scientific_journal-7672	30	18	to	to	PART
american_scientific_journal-7672	30	19	illustrate	illustrate	VERB
american_scientific_journal-7672	30	20	their	their	PRON
american_scientific_journal-7672	30	21	performance	performance	NOUN
american_scientific_journal-7672	30	22	by	by	ADP
american_scientific_journal-7672	30	23	focusing	focus	VERB
american_scientific_journal-7672	30	24	on	on	ADP
american_scientific_journal-7672	30	25	their	their	PRON
american_scientific_journal-7672	30	26	potential	potential	ADJ
american_scientific_journal-7672	30	27	effects	effect	NOUN
american_scientific_journal-7672	30	28	,	,	PUNCT
american_scientific_journal-7672	30	29	which	which	PRON
american_scientific_journal-7672	30	30	can	can	AUX
american_scientific_journal-7672	30	31	be	be	AUX
american_scientific_journal-7672	30	32	summarised	summarise	VERB
american_scientific_journal-7672	30	33	in	in	ADP
american_scientific_journal-7672	30	34	terms	term	NOUN
american_scientific_journal-7672	30	35	of	of	ADP
american_scientific_journal-7672	30	36	two	two	NUM
american_scientific_journal-7672	30	37	significant	significant	ADJ
american_scientific_journal-7672	30	38	areas	area	NOUN
american_scientific_journal-7672	30	39	of	of	ADP
american_scientific_journal-7672	30	40	contention	contention	NOUN
american_scientific_journal-7672	30	41	:	:	PUNCT
american_scientific_journal-7672	30	42	creative	creative	ADJ
american_scientific_journal-7672	30	43	accounting	accounting	NOUN
american_scientific_journal-7672	31	1	[	[	X
american_scientific_journal-7672	31	2	7	7	NUM
american_scientific_journal-7672	31	3	]	]	PUNCT
american_scientific_journal-7672	31	4	,	,	PUNCT
american_scientific_journal-7672	31	5	and	and	CCONJ
american_scientific_journal-7672	31	6	fair	fair	ADJ
american_scientific_journal-7672	31	7	value	value	NOUN
american_scientific_journal-7672	31	8	[	[	X
american_scientific_journal-7672	31	9	8	8	NUM
american_scientific_journal-7672	31	10	]	]	PUNCT
american_scientific_journal-7672	31	11	.	.	PUNCT
american_scientific_journal-7672	32	1	fair	fair	ADJ
american_scientific_journal-7672	32	2	value	value	NOUN
american_scientific_journal-7672	32	3	differs	differ	VERB
american_scientific_journal-7672	32	4	from	from	ADP
american_scientific_journal-7672	32	5	evaluating	evaluate	VERB
american_scientific_journal-7672	32	6	assets	asset	NOUN
american_scientific_journal-7672	32	7	based	base	VERB
american_scientific_journal-7672	32	8	on	on	ADP
american_scientific_journal-7672	32	9	historical	historical	ADJ
american_scientific_journal-7672	32	10	costs	cost	NOUN
american_scientific_journal-7672	32	11	as	as	ADP
american_scientific_journal-7672	32	12	in	in	ADP
american_scientific_journal-7672	32	13	old	old	ADJ
american_scientific_journal-7672	32	14	national	national	ADJ
american_scientific_journal-7672	32	15	gaap	gaap	PROPN
american_scientific_journal-7672	32	16	,	,	PUNCT
american_scientific_journal-7672	32	17	using	use	VERB
american_scientific_journal-7672	32	18	the	the	DET
american_scientific_journal-7672	32	19	cost	cost	NOUN
american_scientific_journal-7672	32	20	at	at	ADP
american_scientific_journal-7672	32	21	which	which	PRON
american_scientific_journal-7672	32	22	assets	asset	NOUN
american_scientific_journal-7672	32	23	were	be	AUX
american_scientific_journal-7672	32	24	bought	buy	VERB
american_scientific_journal-7672	32	25	.	.	PUNCT
american_scientific_journal-7672	33	1	in	in	ADP
american_scientific_journal-7672	33	2	this	this	DET
american_scientific_journal-7672	33	3	approach	approach	NOUN
american_scientific_journal-7672	33	4	,	,	PUNCT
american_scientific_journal-7672	33	5	companies	company	NOUN
american_scientific_journal-7672	33	6	used	use	VERB
american_scientific_journal-7672	33	7	to	to	PART
american_scientific_journal-7672	33	8	calculate	calculate	VERB
american_scientific_journal-7672	33	9	depreciation	depreciation	NOUN
american_scientific_journal-7672	33	10	on	on	ADP
american_scientific_journal-7672	33	11	their	their	PRON
american_scientific_journal-7672	33	12	assets	asset	NOUN
american_scientific_journal-7672	33	13	up	up	ADP
american_scientific_journal-7672	33	14	to	to	ADP
american_scientific_journal-7672	33	15	the	the	DET
american_scientific_journal-7672	33	16	ends	end	NOUN
american_scientific_journal-7672	33	17	of	of	ADP
american_scientific_journal-7672	33	18	those	those	DET
american_scientific_journal-7672	33	19	assets	asset	NOUN
american_scientific_journal-7672	33	20	’	'	PUNCT
american_scientific_journal-7672	33	21	operational	operational	ADJ
american_scientific_journal-7672	33	22	lives	life	NOUN
american_scientific_journal-7672	33	23	.	.	PUNCT
american_scientific_journal-7672	34	1	however	however	ADV
american_scientific_journal-7672	34	2	,	,	PUNCT
american_scientific_journal-7672	34	3	ifrs	ifrs	PROPN
american_scientific_journal-7672	34	4	requires	require	VERB
american_scientific_journal-7672	34	5	some	some	DET
american_scientific_journal-7672	34	6	financial	financial	ADJ
american_scientific_journal-7672	34	7	assets	asset	NOUN
american_scientific_journal-7672	34	8	,	,	PUNCT
american_scientific_journal-7672	34	9	such	such	ADJ
american_scientific_journal-7672	34	10	as	as	ADP
american_scientific_journal-7672	34	11	fixed	fix	VERB
american_scientific_journal-7672	34	12	assets	asset	NOUN
american_scientific_journal-7672	34	13	and	and	CCONJ
american_scientific_journal-7672	34	14	financial	financial	ADJ
american_scientific_journal-7672	34	15	instruments	instrument	NOUN
american_scientific_journal-7672	34	16	held	hold	VERB
american_scientific_journal-7672	34	17	for	for	ADP
american_scientific_journal-7672	34	18	trading	trading	NOUN
american_scientific_journal-7672	34	19	,	,	PUNCT
american_scientific_journal-7672	34	20	including	include	VERB
american_scientific_journal-7672	34	21	derivatives	derivative	NOUN
american_scientific_journal-7672	34	22	and	and	CCONJ
american_scientific_journal-7672	34	23	available	available	ADJ
american_scientific_journal-7672	34	24	-	-	PUNCT
american_scientific_journal-7672	34	25	for	for	ADP
american_scientific_journal-7672	34	26	-	-	PUNCT
american_scientific_journal-7672	34	27	sale	sale	NOUN
american_scientific_journal-7672	34	28	financial	financial	ADJ
american_scientific_journal-7672	34	29	assets	asset	NOUN
american_scientific_journal-7672	34	30	(	(	PUNCT
american_scientific_journal-7672	34	31	i.e.	i.e.	X
american_scientific_journal-7672	34	32	ias	ias	PROPN
american_scientific_journal-7672	34	33	16	16	NUM
american_scientific_journal-7672	34	34	,	,	PUNCT
american_scientific_journal-7672	34	35	ias	ia	VERB
american_scientific_journal-7672	34	36	39	39	NUM
american_scientific_journal-7672	34	37	)	)	PUNCT
american_scientific_journal-7672	34	38	,	,	PUNCT
american_scientific_journal-7672	34	39	to	to	PART
american_scientific_journal-7672	34	40	be	be	AUX
american_scientific_journal-7672	34	41	recognised	recognise	VERB
american_scientific_journal-7672	34	42	at	at	ADP
american_scientific_journal-7672	34	43	market	market	NOUN
american_scientific_journal-7672	34	44	value	value	NOUN
american_scientific_journal-7672	34	45	,	,	PUNCT
american_scientific_journal-7672	34	46	namely	namely	ADV
american_scientific_journal-7672	34	47	fair	fair	ADJ
american_scientific_journal-7672	34	48	value	value	NOUN
american_scientific_journal-7672	34	49	.	.	PUNCT
american_scientific_journal-7672	35	1	many	many	ADJ
american_scientific_journal-7672	35	2	researchers	researcher	NOUN
american_scientific_journal-7672	35	3	claim	claim	VERB
american_scientific_journal-7672	35	4	that	that	SCONJ
american_scientific_journal-7672	35	5	this	this	PRON
american_scientific_journal-7672	35	6	may	may	AUX
american_scientific_journal-7672	35	7	increase	increase	VERB
american_scientific_journal-7672	35	8	the	the	DET
american_scientific_journal-7672	35	9	volatility	volatility	NOUN
american_scientific_journal-7672	35	10	of	of	ADP
american_scientific_journal-7672	35	11	accounting	accounting	NOUN
american_scientific_journal-7672	35	12	figures	figure	NOUN
american_scientific_journal-7672	35	13	and	and	CCONJ
american_scientific_journal-7672	35	14	have	have	VERB
american_scientific_journal-7672	35	15	noticeable	noticeable	ADJ
american_scientific_journal-7672	35	16	financial	financial	ADJ
american_scientific_journal-7672	35	17	effects	effect	NOUN
american_scientific_journal-7672	35	18	.	.	PUNCT
american_scientific_journal-7672	36	1	however	however	ADV
american_scientific_journal-7672	36	2	,	,	PUNCT
american_scientific_journal-7672	36	3	the	the	DET
american_scientific_journal-7672	36	4	paper	paper	NOUN
american_scientific_journal-7672	36	5	focuses	focus	VERB
american_scientific_journal-7672	36	6	on	on	ADP
american_scientific_journal-7672	36	7	creative	creative	ADJ
american_scientific_journal-7672	36	8	accounting	accounting	NOUN
american_scientific_journal-7672	36	9	.	.	PUNCT
american_scientific_journal-7672	37	1	indeed	indeed	ADV
american_scientific_journal-7672	37	2	,	,	PUNCT
american_scientific_journal-7672	37	3	before	before	ADP
american_scientific_journal-7672	37	4	ifrs	ifrs	PROPN
american_scientific_journal-7672	37	5	introduction	introduction	NOUN
american_scientific_journal-7672	37	6	,	,	PUNCT
american_scientific_journal-7672	37	7	large	large	ADJ
american_scientific_journal-7672	37	8	-	-	PUNCT
american_scientific_journal-7672	37	9	scale	scale	NOUN
american_scientific_journal-7672	37	10	accounting	accounting	NOUN
american_scientific_journal-7672	37	11	scandals	scandal	NOUN
american_scientific_journal-7672	37	12	were	be	AUX
american_scientific_journal-7672	37	13	revealed	reveal	VERB
american_scientific_journal-7672	37	14	,	,	PUNCT
american_scientific_journal-7672	37	15	such	such	ADJ
american_scientific_journal-7672	37	16	as	as	ADP
american_scientific_journal-7672	37	17	the	the	DET
american_scientific_journal-7672	37	18	dotcom	dotcom	NOUN
american_scientific_journal-7672	37	19	collapse	collapse	NOUN
american_scientific_journal-7672	37	20	and	and	CCONJ
american_scientific_journal-7672	37	21	enron	enron	PROPN
american_scientific_journal-7672	37	22	in	in	ADP
american_scientific_journal-7672	37	23	2001	2001	NUM
american_scientific_journal-7672	37	24	[	[	X
american_scientific_journal-7672	37	25	9	9	NUM
american_scientific_journal-7672	37	26	]	]	PUNCT
american_scientific_journal-7672	37	27	.	.	PUNCT
american_scientific_journal-7672	38	1	these	these	DET
american_scientific_journal-7672	38	2	cases	case	NOUN
american_scientific_journal-7672	38	3	differed	differ	VERB
american_scientific_journal-7672	38	4	from	from	ADP
american_scientific_journal-7672	38	5	reporting	report	VERB
american_scientific_journal-7672	38	6	errors	error	NOUN
american_scientific_journal-7672	38	7	,	,	PUNCT
american_scientific_journal-7672	38	8	in	in	ADP
american_scientific_journal-7672	38	9	that	that	SCONJ
american_scientific_journal-7672	38	10	these	these	DET
american_scientific_journal-7672	38	11	companies	company	NOUN
american_scientific_journal-7672	38	12	were	be	AUX
american_scientific_journal-7672	38	13	accused	accuse	VERB
american_scientific_journal-7672	38	14	of	of	ADP
american_scientific_journal-7672	38	15	accounting	accounting	NOUN
american_scientific_journal-7672	38	16	irregularities	irregularity	NOUN
american_scientific_journal-7672	38	17	.	.	PUNCT
american_scientific_journal-7672	39	1	operating	operate	VERB
american_scientific_journal-7672	39	2	in	in	ADP
american_scientific_journal-7672	39	3	an	an	DET
american_scientific_journal-7672	39	4	environment	environment	NOUN
american_scientific_journal-7672	39	5	in	in	ADP
american_scientific_journal-7672	39	6	which	which	PRON
american_scientific_journal-7672	39	7	firms	firm	NOUN
american_scientific_journal-7672	39	8	were	be	AUX
american_scientific_journal-7672	39	9	forced	force	VERB
american_scientific_journal-7672	39	10	to	to	PART
american_scientific_journal-7672	39	11	maximise	maximise	VERB
american_scientific_journal-7672	39	12	their	their	PRON
american_scientific_journal-7672	39	13	profits	profit	NOUN
american_scientific_journal-7672	39	14	and	and	CCONJ
american_scientific_journal-7672	39	15	stock	stock	NOUN
american_scientific_journal-7672	39	16	value	value	NOUN
american_scientific_journal-7672	39	17	,	,	PUNCT
american_scientific_journal-7672	39	18	they	they	PRON
american_scientific_journal-7672	39	19	were	be	AUX
american_scientific_journal-7672	39	20	driven	drive	VERB
american_scientific_journal-7672	39	21	to	to	PART
american_scientific_journal-7672	39	22	satisfy	satisfy	VERB
american_scientific_journal-7672	39	23	conflicting	conflicting	ADJ
american_scientific_journal-7672	39	24	interests	interest	NOUN
american_scientific_journal-7672	39	25	,	,	PUNCT
american_scientific_journal-7672	39	26	even	even	ADV
american_scientific_journal-7672	39	27	by	by	ADP
american_scientific_journal-7672	39	28	implementing	implement	VERB
american_scientific_journal-7672	39	29	practices	practice	NOUN
american_scientific_journal-7672	39	30	designed	design	VERB
american_scientific_journal-7672	39	31	to	to	PART
american_scientific_journal-7672	39	32	manipulate	manipulate	VERB
american_scientific_journal-7672	39	33	their	their	PRON
american_scientific_journal-7672	39	34	financial	financial	ADJ
american_scientific_journal-7672	39	35	picture	picture	NOUN
american_scientific_journal-7672	39	36	[	[	X
american_scientific_journal-7672	39	37	10	10	NUM
american_scientific_journal-7672	39	38	]	]	PUNCT
american_scientific_journal-7672	39	39	.	.	PUNCT
american_scientific_journal-7672	40	1	this	this	PRON
american_scientific_journal-7672	40	2	meant	mean	VERB
american_scientific_journal-7672	40	3	that	that	SCONJ
american_scientific_journal-7672	40	4	some	some	DET
american_scientific_journal-7672	40	5	business	business	NOUN
american_scientific_journal-7672	40	6	insiders	insider	NOUN
american_scientific_journal-7672	40	7	were	be	AUX
american_scientific_journal-7672	40	8	able	able	ADJ
american_scientific_journal-7672	40	9	to	to	PART
american_scientific_journal-7672	40	10	modify	modify	VERB
american_scientific_journal-7672	40	11	financial	financial	ADJ
american_scientific_journal-7672	40	12	reports	report	NOUN
american_scientific_journal-7672	40	13	to	to	PART
american_scientific_journal-7672	40	14	mislead	mislead	VERB
american_scientific_journal-7672	40	15	all	all	DET
american_scientific_journal-7672	40	16	interested	interested	ADJ
american_scientific_journal-7672	40	17	parties	party	NOUN
american_scientific_journal-7672	40	18	about	about	ADP
american_scientific_journal-7672	40	19	the	the	DET
american_scientific_journal-7672	40	20	firms	firm	NOUN
american_scientific_journal-7672	40	21	’	’	PART
american_scientific_journal-7672	40	22	financial	financial	ADJ
american_scientific_journal-7672	40	23	performance	performance	NOUN
american_scientific_journal-7672	40	24	[	[	X
american_scientific_journal-7672	40	25	11	11	NUM
american_scientific_journal-7672	40	26	]	]	PUNCT
american_scientific_journal-7672	40	27	.	.	PUNCT
american_scientific_journal-7672	41	1	this	this	DET
american_scientific_journal-7672	41	2	intentional	intentional	ADJ
american_scientific_journal-7672	41	3	misrepresentation	misrepresentation	NOUN
american_scientific_journal-7672	41	4	and	and	CCONJ
american_scientific_journal-7672	41	5	misquotation	misquotation	NOUN
american_scientific_journal-7672	41	6	of	of	ADP
american_scientific_journal-7672	41	7	accounting	accounting	NOUN
american_scientific_journal-7672	41	8	measures	measure	NOUN
american_scientific_journal-7672	41	9	[	[	X
american_scientific_journal-7672	41	10	12	12	NUM
american_scientific_journal-7672	41	11	]	]	PUNCT
american_scientific_journal-7672	41	12	involved	involve	VERB
american_scientific_journal-7672	41	13	not	not	PART
american_scientific_journal-7672	41	14	only	only	ADV
american_scientific_journal-7672	41	15	artificial	artificial	ADJ
american_scientific_journal-7672	41	16	increases	increase	NOUN
american_scientific_journal-7672	41	17	or	or	CCONJ
american_scientific_journal-7672	41	18	decreases	decrease	NOUN
american_scientific_journal-7672	41	19	in	in	ADP
american_scientific_journal-7672	41	20	revenues	revenue	NOUN
american_scientific_journal-7672	41	21	,	,	PUNCT
american_scientific_journal-7672	41	22	profits	profit	NOUN
american_scientific_journal-7672	41	23	or	or	CCONJ
american_scientific_journal-7672	41	24	earnings	earning	NOUN
american_scientific_journal-7672	41	25	,	,	PUNCT
american_scientific_journal-7672	41	26	but	but	CCONJ
american_scientific_journal-7672	41	27	also	also	ADV
american_scientific_journal-7672	41	28	improper	improper	ADJ
american_scientific_journal-7672	41	29	revenue	revenue	NOUN
american_scientific_journal-7672	41	30	recognition	recognition	NOUN
american_scientific_journal-7672	41	31	,	,	PUNCT
american_scientific_journal-7672	41	32	inappropriate	inappropriate	ADJ
american_scientific_journal-7672	41	33	accruals	accrual	NOUN
american_scientific_journal-7672	41	34	and	and	CCONJ
american_scientific_journal-7672	41	35	estimates	estimate	NOUN
american_scientific_journal-7672	41	36	of	of	ADP
american_scientific_journal-7672	41	37	liabilities	liability	NOUN
american_scientific_journal-7672	41	38	,	,	PUNCT
american_scientific_journal-7672	41	39	excessive	excessive	ADJ
american_scientific_journal-7672	41	40	provisions	provision	NOUN
american_scientific_journal-7672	41	41	,	,	PUNCT
american_scientific_journal-7672	41	42	generous	generous	ADJ
american_scientific_journal-7672	41	43	reserve	reserve	NOUN
american_scientific_journal-7672	41	44	accounting	accounting	NOUN
american_scientific_journal-7672	41	45	,	,	PUNCT
american_scientific_journal-7672	41	46	and	and	CCONJ
american_scientific_journal-7672	41	47	much	much	ADV
american_scientific_journal-7672	41	48	more	more	ADJ
american_scientific_journal-7672	41	49	.	.	PUNCT
american_scientific_journal-7672	42	1	the	the	DET
american_scientific_journal-7672	42	2	literature	literature	NOUN
american_scientific_journal-7672	42	3	refers	refer	VERB
american_scientific_journal-7672	42	4	to	to	ADP
american_scientific_journal-7672	42	5	such	such	ADJ
american_scientific_journal-7672	42	6	practices	practice	NOUN
american_scientific_journal-7672	42	7	as	as	ADP
american_scientific_journal-7672	42	8	‘	'	PUNCT
american_scientific_journal-7672	42	9	creative	creative	ADJ
american_scientific_journal-7672	42	10	accounting	accounting	NOUN
american_scientific_journal-7672	42	11	’	'	PUNCT
american_scientific_journal-7672	43	1	[	[	X
american_scientific_journal-7672	43	2	13	13	NUM
american_scientific_journal-7672	43	3	]	]	PUNCT
american_scientific_journal-7672	43	4	.	.	PUNCT
american_scientific_journal-7672	44	1	creative	creative	ADJ
american_scientific_journal-7672	44	2	accounting	accounting	NOUN
american_scientific_journal-7672	44	3	is	be	AUX
american_scientific_journal-7672	44	4	a	a	DET
american_scientific_journal-7672	44	5	change	change	NOUN
american_scientific_journal-7672	44	6	to	to	ADP
american_scientific_journal-7672	44	7	a	a	DET
american_scientific_journal-7672	44	8	financial	financial	ADJ
american_scientific_journal-7672	44	9	reporting	reporting	NOUN
american_scientific_journal-7672	44	10	or	or	CCONJ
american_scientific_journal-7672	44	11	other	other	ADJ
american_scientific_journal-7672	44	12	measure	measure	NOUN
american_scientific_journal-7672	44	13	to	to	PART
american_scientific_journal-7672	44	14	alter	alter	VERB
american_scientific_journal-7672	44	15	a	a	DET
american_scientific_journal-7672	44	16	company	company	NOUN
american_scientific_journal-7672	44	17	’s	’s	PART
american_scientific_journal-7672	44	18	accounting	accounting	NOUN
american_scientific_journal-7672	44	19	figures	figure	NOUN
american_scientific_journal-7672	44	20	and	and	CCONJ
american_scientific_journal-7672	44	21	disorientate	disorientate	VERB
american_scientific_journal-7672	44	22	investors	investor	NOUN
american_scientific_journal-7672	44	23	regarding	regard	VERB
american_scientific_journal-7672	44	24	the	the	DET
american_scientific_journal-7672	44	25	firm	firm	NOUN
american_scientific_journal-7672	44	26	’s	’s	PART
american_scientific_journal-7672	44	27	value	value	NOUN
american_scientific_journal-7672	44	28	[	[	X
american_scientific_journal-7672	44	29	14	14	NUM
american_scientific_journal-7672	44	30	]	]	PUNCT
american_scientific_journal-7672	44	31	.	.	PUNCT
american_scientific_journal-7672	45	1	the	the	DET
american_scientific_journal-7672	45	2	most	most	ADV
american_scientific_journal-7672	45	3	common	common	ADJ
american_scientific_journal-7672	45	4	method	method	NOUN
american_scientific_journal-7672	45	5	used	use	VERB
american_scientific_journal-7672	45	6	is	be	AUX
american_scientific_journal-7672	45	7	income	income	NOUN
american_scientific_journal-7672	45	8	smoothing	smoothing	NOUN
american_scientific_journal-7672	45	9	or	or	CCONJ
american_scientific_journal-7672	45	10	earnings	earning	NOUN
american_scientific_journal-7672	45	11	management	management	NOUN
american_scientific_journal-7672	45	12	.	.	PUNCT
american_scientific_journal-7672	46	1	earnings	earning	NOUN
american_scientific_journal-7672	46	2	management	management	NOUN
american_scientific_journal-7672	46	3	refers	refer	VERB
american_scientific_journal-7672	46	4	to	to	ADP
american_scientific_journal-7672	46	5	intentional	intentional	ADJ
american_scientific_journal-7672	46	6	increases	increase	NOUN
american_scientific_journal-7672	46	7	or	or	CCONJ
american_scientific_journal-7672	46	8	decreases	decrease	NOUN
american_scientific_journal-7672	46	9	in	in	ADP
american_scientific_journal-7672	46	10	revenues	revenue	NOUN
american_scientific_journal-7672	46	11	,	,	PUNCT
american_scientific_journal-7672	46	12	profits	profit	NOUN
american_scientific_journal-7672	46	13	or	or	CCONJ
american_scientific_journal-7672	46	14	earnings	earning	NOUN
american_scientific_journal-7672	46	15	-	-	PUNCT
american_scientific_journal-7672	46	16	per	per	ADP
american_scientific_journal-7672	46	17	-	-	PUNCT
american_scientific_journal-7672	46	18	share	share	NOUN
american_scientific_journal-7672	46	19	figures	figure	NOUN
american_scientific_journal-7672	46	20	.	.	PUNCT
american_scientific_journal-7672	47	1	it	it	PRON
american_scientific_journal-7672	47	2	is	be	AUX
american_scientific_journal-7672	47	3	a	a	DET
american_scientific_journal-7672	47	4	form	form	NOUN
american_scientific_journal-7672	47	5	of	of	ADP
american_scientific_journal-7672	47	6	fraud	fraud	NOUN
american_scientific_journal-7672	47	7	rather	rather	ADV
american_scientific_journal-7672	47	8	than	than	ADP
american_scientific_journal-7672	47	9	a	a	DET
american_scientific_journal-7672	47	10	reporting	reporting	NOUN
american_scientific_journal-7672	47	11	error	error	NOUN
american_scientific_journal-7672	47	12	.	.	PUNCT
american_scientific_journal-7672	48	1	although	although	SCONJ
american_scientific_journal-7672	48	2	the	the	DET
american_scientific_journal-7672	48	3	responsible	responsible	ADJ
american_scientific_journal-7672	48	4	authorities	authority	NOUN
american_scientific_journal-7672	48	5	have	have	AUX
american_scientific_journal-7672	48	6	developed	develop	VERB
american_scientific_journal-7672	48	7	an	an	DET
american_scientific_journal-7672	48	8	appropriate	appropriate	ADJ
american_scientific_journal-7672	48	9	decision	decision	NOUN
american_scientific_journal-7672	48	10	panel	panel	NOUN
american_scientific_journal-7672	48	11	to	to	PART
american_scientific_journal-7672	48	12	change	change	VERB
american_scientific_journal-7672	48	13	or	or	CCONJ
american_scientific_journal-7672	48	14	enhance	enhance	VERB
american_scientific_journal-7672	48	15	specific	specific	ADJ
american_scientific_journal-7672	48	16	principles	principle	NOUN
american_scientific_journal-7672	48	17	of	of	ADP
american_scientific_journal-7672	48	18	ifrs	ifrs	PROPN
american_scientific_journal-7672	48	19	to	to	PART
american_scientific_journal-7672	48	20	remain	remain	VERB
american_scientific_journal-7672	48	21	up	up	ADP
american_scientific_journal-7672	48	22	to	to	ADP
american_scientific_journal-7672	48	23	date	date	NOUN
american_scientific_journal-7672	48	24	,	,	PUNCT
american_scientific_journal-7672	48	25	many	many	ADJ
american_scientific_journal-7672	48	26	companies	company	NOUN
american_scientific_journal-7672	48	27	take	take	VERB
american_scientific_journal-7672	48	28	advantage	advantage	NOUN
american_scientific_journal-7672	48	29	of	of	ADP
american_scientific_journal-7672	48	30	ifrs	ifrs	ADJ
american_scientific_journal-7672	48	31	tools	tool	NOUN
american_scientific_journal-7672	48	32	that	that	PRON
american_scientific_journal-7672	48	33	allow	allow	VERB
american_scientific_journal-7672	48	34	unrealised	unrealised	ADJ
american_scientific_journal-7672	48	35	profits	profit	NOUN
american_scientific_journal-7672	48	36	or	or	CCONJ
american_scientific_journal-7672	48	37	future	future	ADJ
american_scientific_journal-7672	48	38	losses	loss	NOUN
american_scientific_journal-7672	48	39	to	to	PART
american_scientific_journal-7672	48	40	be	be	AUX
american_scientific_journal-7672	48	41	recorded	record	VERB
american_scientific_journal-7672	48	42	in	in	ADP
american_scientific_journal-7672	48	43	their	their	PRON
american_scientific_journal-7672	48	44	financial	financial	ADJ
american_scientific_journal-7672	48	45	statements	statement	NOUN
american_scientific_journal-7672	48	46	,	,	PUNCT
american_scientific_journal-7672	48	47	using	use	VERB
american_scientific_journal-7672	48	48	these	these	PRON
american_scientific_journal-7672	48	49	to	to	PART
american_scientific_journal-7672	48	50	display	display	VERB
american_scientific_journal-7672	48	51	higher	high	ADJ
american_scientific_journal-7672	48	52	gains	gain	NOUN
american_scientific_journal-7672	48	53	or	or	CCONJ
american_scientific_journal-7672	48	54	losses	loss	NOUN
american_scientific_journal-7672	48	55	.	.	PUNCT
american_scientific_journal-7672	49	1	this	this	PRON
american_scientific_journal-7672	49	2	increased	increase	VERB
american_scientific_journal-7672	49	3	the	the	DET
american_scientific_journal-7672	49	4	general	general	ADJ
american_scientific_journal-7672	49	5	feeling	feeling	NOUN
american_scientific_journal-7672	49	6	that	that	SCONJ
american_scientific_journal-7672	49	7	nothing	nothing	PRON
american_scientific_journal-7672	49	8	has	have	AUX
american_scientific_journal-7672	49	9	changed	change	VERB
american_scientific_journal-7672	49	10	,	,	PUNCT
american_scientific_journal-7672	49	11	which	which	PRON
american_scientific_journal-7672	49	12	was	be	AUX
american_scientific_journal-7672	49	13	confirmed	confirm	VERB
american_scientific_journal-7672	49	14	by	by	ADP
american_scientific_journal-7672	49	15	literature	literature	NOUN
american_scientific_journal-7672	49	16	critical	critical	ADJ
american_scientific_journal-7672	49	17	about	about	ADP
american_scientific_journal-7672	49	18	the	the	DET
american_scientific_journal-7672	49	19	american	american	ADJ
american_scientific_journal-7672	49	20	academic	academic	PROPN
american_scientific_journal-7672	49	21	scientific	scientific	ADJ
american_scientific_journal-7672	49	22	research	research	NOUN
american_scientific_journal-7672	49	23	journal	journal	NOUN
american_scientific_journal-7672	49	24	for	for	ADP
american_scientific_journal-7672	49	25	engineering	engineering	NOUN
american_scientific_journal-7672	49	26	,	,	PUNCT
american_scientific_journal-7672	49	27	technology	technology	NOUN
american_scientific_journal-7672	49	28	,	,	PUNCT
american_scientific_journal-7672	49	29	and	and	CCONJ
american_scientific_journal-7672	49	30	sciences	science	NOUN
american_scientific_journal-7672	49	31	(	(	PUNCT
american_scientific_journal-7672	49	32	asrjets	asrjet	NOUN
american_scientific_journal-7672	49	33	)	)	PUNCT
american_scientific_journal-7672	49	34	(	(	PUNCT
american_scientific_journal-7672	49	35	2022	2022	NUM
american_scientific_journal-7672	49	36	)	)	PUNCT
american_scientific_journal-7672	49	37	volume	volume	NOUN
american_scientific_journal-7672	49	38	89	89	NUM
american_scientific_journal-7672	49	39	,	,	PUNCT
american_scientific_journal-7672	49	40	no1	no1	PROPN
american_scientific_journal-7672	49	41	,	,	PUNCT
american_scientific_journal-7672	49	42	pp	pp	ADV
american_scientific_journal-7672	49	43	73	73	NUM
american_scientific_journal-7672	49	44	-	-	SYM
american_scientific_journal-7672	49	45	123	123	NUM
american_scientific_journal-7672	49	46	75	75	NUM
american_scientific_journal-7672	49	47	disclosure	disclosure	NOUN
american_scientific_journal-7672	49	48	of	of	ADP
american_scientific_journal-7672	49	49	information	information	NOUN
american_scientific_journal-7672	49	50	under	under	ADP
american_scientific_journal-7672	49	51	ifrs	ifrs	PROPN
american_scientific_journal-7672	49	52	.	.	PUNCT
american_scientific_journal-7672	50	1	in	in	ADP
american_scientific_journal-7672	50	2	addition	addition	NOUN
american_scientific_journal-7672	50	3	to	to	ADP
american_scientific_journal-7672	50	4	such	such	ADJ
american_scientific_journal-7672	50	5	cases	case	NOUN
american_scientific_journal-7672	50	6	,	,	PUNCT
american_scientific_journal-7672	50	7	consideration	consideration	NOUN
american_scientific_journal-7672	50	8	must	must	AUX
american_scientific_journal-7672	50	9	also	also	ADV
american_scientific_journal-7672	50	10	be	be	AUX
american_scientific_journal-7672	50	11	given	give	VERB
american_scientific_journal-7672	50	12	to	to	ADP
american_scientific_journal-7672	50	13	the	the	DET
american_scientific_journal-7672	50	14	observation	observation	NOUN
american_scientific_journal-7672	50	15	in	in	ADP
american_scientific_journal-7672	50	16	recent	recent	ADJ
american_scientific_journal-7672	50	17	press	press	NOUN
american_scientific_journal-7672	50	18	releases	release	NOUN
american_scientific_journal-7672	50	19	that	that	SCONJ
american_scientific_journal-7672	50	20	warning	warning	NOUN
american_scientific_journal-7672	50	21	signs	sign	NOUN
american_scientific_journal-7672	50	22	went	go	VERB
american_scientific_journal-7672	50	23	unheeded	unheeded	ADJ
american_scientific_journal-7672	50	24	and	and	CCONJ
american_scientific_journal-7672	50	25	still	still	ADV
american_scientific_journal-7672	50	26	exist	exist	VERB
american_scientific_journal-7672	50	27	in	in	ADP
american_scientific_journal-7672	50	28	fraudulent	fraudulent	ADJ
american_scientific_journal-7672	50	29	auditing	auditing	NOUN
american_scientific_journal-7672	50	30	cases	case	NOUN
american_scientific_journal-7672	50	31	,	,	PUNCT
american_scientific_journal-7672	50	32	such	such	ADJ
american_scientific_journal-7672	50	33	as	as	ADP
american_scientific_journal-7672	50	34	the	the	DET
american_scientific_journal-7672	50	35	recent	recent	ADJ
american_scientific_journal-7672	50	36	case	case	NOUN
american_scientific_journal-7672	50	37	of	of	ADP
american_scientific_journal-7672	50	38	globo	globo	NOUN
american_scientific_journal-7672	50	39	in	in	ADP
american_scientific_journal-7672	50	40	the	the	DET
american_scientific_journal-7672	50	41	uk	uk	PROPN
american_scientific_journal-7672	50	42	,	,	PUNCT
american_scientific_journal-7672	50	43	1	1	NUM
american_scientific_journal-7672	50	44	and	and	CCONJ
american_scientific_journal-7672	50	45	any	any	DET
american_scientific_journal-7672	50	46	new	new	ADJ
american_scientific_journal-7672	50	47	crises	crisis	NOUN
american_scientific_journal-7672	50	48	2	2	NUM
american_scientific_journal-7672	50	49	that	that	PRON
american_scientific_journal-7672	50	50	might	might	AUX
american_scientific_journal-7672	50	51	emerge	emerge	VERB
american_scientific_journal-7672	50	52	.	.	PUNCT
american_scientific_journal-7672	51	1	overall	overall	ADJ
american_scientific_journal-7672	51	2	,	,	PUNCT
american_scientific_journal-7672	51	3	enhancement	enhancement	NOUN
american_scientific_journal-7672	51	4	of	of	ADP
american_scientific_journal-7672	51	5	accounting	accounting	NOUN
american_scientific_journal-7672	51	6	regimes	regime	NOUN
american_scientific_journal-7672	51	7	seems	seem	VERB
american_scientific_journal-7672	51	8	always	always	ADV
american_scientific_journal-7672	51	9	to	to	PART
american_scientific_journal-7672	51	10	have	have	AUX
american_scientific_journal-7672	51	11	been	be	AUX
american_scientific_journal-7672	51	12	regarded	regard	VERB
american_scientific_journal-7672	51	13	as	as	ADP
american_scientific_journal-7672	51	14	a	a	DET
american_scientific_journal-7672	51	15	critical	critical	ADJ
american_scientific_journal-7672	51	16	issue	issue	NOUN
american_scientific_journal-7672	51	17	,	,	PUNCT
american_scientific_journal-7672	51	18	but	but	CCONJ
american_scientific_journal-7672	51	19	has	have	AUX
american_scientific_journal-7672	51	20	failed	fail	VERB
american_scientific_journal-7672	51	21	to	to	PART
american_scientific_journal-7672	51	22	achieve	achieve	VERB
american_scientific_journal-7672	51	23	the	the	DET
american_scientific_journal-7672	51	24	intentions	intention	NOUN
american_scientific_journal-7672	51	25	of	of	ADP
american_scientific_journal-7672	51	26	the	the	DET
american_scientific_journal-7672	51	27	ifrs	ifrs	NOUN
american_scientific_journal-7672	52	1	[	[	X
american_scientific_journal-7672	52	2	15	15	NUM
american_scientific_journal-7672	52	3	]	]	PUNCT
american_scientific_journal-7672	52	4	.	.	PUNCT
american_scientific_journal-7672	53	1	for	for	ADP
american_scientific_journal-7672	53	2	example	example	NOUN
american_scientific_journal-7672	53	3	,	,	PUNCT
american_scientific_journal-7672	53	4	some	some	DET
american_scientific_journal-7672	53	5	listed	list	VERB
american_scientific_journal-7672	53	6	companies	company	NOUN
american_scientific_journal-7672	53	7	with	with	ADP
american_scientific_journal-7672	53	8	auditors	auditor	NOUN
american_scientific_journal-7672	53	9	’	’	PART
american_scientific_journal-7672	53	10	opinions	opinion	NOUN
american_scientific_journal-7672	53	11	without	without	ADP
american_scientific_journal-7672	53	12	notes	note	NOUN
american_scientific_journal-7672	53	13	collapsed	collapse	VERB
american_scientific_journal-7672	53	14	.	.	PUNCT
american_scientific_journal-7672	54	1	in	in	ADP
american_scientific_journal-7672	54	2	other	other	ADJ
american_scientific_journal-7672	54	3	cases	case	NOUN
american_scientific_journal-7672	54	4	,	,	PUNCT
american_scientific_journal-7672	54	5	firms	firm	NOUN
american_scientific_journal-7672	54	6	made	make	VERB
american_scientific_journal-7672	54	7	fraudulent	fraudulent	ADJ
american_scientific_journal-7672	54	8	statements	statement	NOUN
american_scientific_journal-7672	54	9	,	,	PUNCT
american_scientific_journal-7672	54	10	yet	yet	ADV
american_scientific_journal-7672	54	11	controlling	control	VERB
american_scientific_journal-7672	54	12	mechanisms	mechanism	NOUN
american_scientific_journal-7672	54	13	identified	identify	VERB
american_scientific_journal-7672	54	14	them	they	PRON
american_scientific_journal-7672	54	15	only	only	ADV
american_scientific_journal-7672	54	16	after	after	ADP
american_scientific_journal-7672	54	17	years	year	NOUN
american_scientific_journal-7672	54	18	or	or	CCONJ
american_scientific_journal-7672	54	19	,	,	PUNCT
american_scientific_journal-7672	54	20	even	even	ADV
american_scientific_journal-7672	54	21	worse	bad	ADJ
american_scientific_journal-7672	54	22	,	,	PUNCT
american_scientific_journal-7672	54	23	failed	fail	VERB
american_scientific_journal-7672	54	24	to	to	PART
american_scientific_journal-7672	54	25	regulate	regulate	VERB
american_scientific_journal-7672	54	26	them	they	PRON
american_scientific_journal-7672	54	27	at	at	ADV
american_scientific_journal-7672	54	28	all	all	ADV
american_scientific_journal-7672	54	29	.	.	PUNCT
american_scientific_journal-7672	55	1	as	as	SCONJ
american_scientific_journal-7672	55	2	aforementioned	aforementione	VERB
american_scientific_journal-7672	55	3	,	,	PUNCT
american_scientific_journal-7672	55	4	in	in	ADP
american_scientific_journal-7672	55	5	the	the	DET
american_scientific_journal-7672	55	6	enron	enron	PROPN
american_scientific_journal-7672	55	7	case	case	NOUN
american_scientific_journal-7672	55	8	,	,	PUNCT
american_scientific_journal-7672	55	9	a	a	DET
american_scientific_journal-7672	55	10	single	single	ADJ
american_scientific_journal-7672	55	11	auditing	auditing	NOUN
american_scientific_journal-7672	55	12	company	company	NOUN
american_scientific_journal-7672	55	13	,	,	PUNCT
american_scientific_journal-7672	55	14	arthur	arthur	PROPN
american_scientific_journal-7672	55	15	andersen	andersen	PROPN
american_scientific_journal-7672	55	16	,	,	PUNCT
american_scientific_journal-7672	55	17	was	be	AUX
american_scientific_journal-7672	55	18	responsible	responsible	ADJ
american_scientific_journal-7672	55	19	for	for	ADP
american_scientific_journal-7672	55	20	accounting	account	VERB
american_scientific_journal-7672	55	21	misinterpretations	misinterpretation	NOUN
american_scientific_journal-7672	55	22	,	,	PUNCT
american_scientific_journal-7672	55	23	and	and	CCONJ
american_scientific_journal-7672	55	24	because	because	SCONJ
american_scientific_journal-7672	55	25	of	of	ADP
american_scientific_journal-7672	55	26	this	this	DET
american_scientific_journal-7672	55	27	one	one	NUM
american_scientific_journal-7672	55	28	company	company	NOUN
american_scientific_journal-7672	55	29	,	,	PUNCT
american_scientific_journal-7672	55	30	a	a	DET
american_scientific_journal-7672	55	31	whole	whole	ADJ
american_scientific_journal-7672	55	32	professional	professional	ADJ
american_scientific_journal-7672	55	33	field	field	NOUN
american_scientific_journal-7672	55	34	in	in	ADP
american_scientific_journal-7672	55	35	the	the	DET
american_scientific_journal-7672	55	36	us	us	PROPN
american_scientific_journal-7672	55	37	was	be	AUX
american_scientific_journal-7672	55	38	found	find	VERB
american_scientific_journal-7672	55	39	guilty	guilty	ADJ
american_scientific_journal-7672	55	40	.	.	PUNCT
american_scientific_journal-7672	56	1	globo	globo	NOUN
american_scientific_journal-7672	56	2	is	be	AUX
american_scientific_journal-7672	56	3	another	another	DET
american_scientific_journal-7672	56	4	case	case	NOUN
american_scientific_journal-7672	56	5	study	study	NOUN
american_scientific_journal-7672	56	6	of	of	ADP
american_scientific_journal-7672	56	7	failure	failure	NOUN
american_scientific_journal-7672	56	8	by	by	ADP
american_scientific_journal-7672	56	9	uk	uk	PROPN
american_scientific_journal-7672	56	10	auditors	auditor	NOUN
american_scientific_journal-7672	56	11	and	and	CCONJ
american_scientific_journal-7672	56	12	analysts	analyst	NOUN
american_scientific_journal-7672	56	13	.	.	PUNCT
american_scientific_journal-7672	57	1	although	although	SCONJ
american_scientific_journal-7672	57	2	it	it	PRON
american_scientific_journal-7672	57	3	may	may	AUX
american_scientific_journal-7672	57	4	seem	seem	VERB
american_scientific_journal-7672	57	5	unfair	unfair	ADJ
american_scientific_journal-7672	57	6	,	,	PUNCT
american_scientific_journal-7672	57	7	and	and	CCONJ
american_scientific_journal-7672	57	8	without	without	ADP
american_scientific_journal-7672	57	9	ignoring	ignore	VERB
american_scientific_journal-7672	57	10	the	the	DET
american_scientific_journal-7672	57	11	responsibilities	responsibility	NOUN
american_scientific_journal-7672	57	12	of	of	ADP
american_scientific_journal-7672	57	13	the	the	DET
american_scientific_journal-7672	57	14	authorities	authority	NOUN
american_scientific_journal-7672	57	15	,	,	PUNCT
american_scientific_journal-7672	57	16	under	under	ADP
american_scientific_journal-7672	57	17	certain	certain	ADJ
american_scientific_journal-7672	57	18	circumstances	circumstance	NOUN
american_scientific_journal-7672	57	19	this	this	DET
american_scientific_journal-7672	57	20	criticism	criticism	NOUN
american_scientific_journal-7672	57	21	holds	hold	VERB
american_scientific_journal-7672	57	22	,	,	PUNCT
american_scientific_journal-7672	57	23	raising	raise	VERB
american_scientific_journal-7672	57	24	questions	question	NOUN
american_scientific_journal-7672	57	25	about	about	ADP
american_scientific_journal-7672	57	26	the	the	DET
american_scientific_journal-7672	57	27	implementation	implementation	NOUN
american_scientific_journal-7672	57	28	of	of	ADP
american_scientific_journal-7672	57	29	ifrs	ifrs	PROPN
american_scientific_journal-7672	57	30	.	.	PUNCT
american_scientific_journal-7672	58	1	these	these	DET
american_scientific_journal-7672	58	2	cases	case	NOUN
american_scientific_journal-7672	58	3	reveal	reveal	VERB
american_scientific_journal-7672	58	4	that	that	SCONJ
american_scientific_journal-7672	58	5	although	although	SCONJ
american_scientific_journal-7672	58	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	58	7	had	have	AUX
american_scientific_journal-7672	58	8	been	be	AUX
american_scientific_journal-7672	58	9	subject	subject	ADJ
american_scientific_journal-7672	58	10	to	to	ADP
american_scientific_journal-7672	58	11	amendments	amendment	NOUN
american_scientific_journal-7672	58	12	,	,	PUNCT
american_scientific_journal-7672	58	13	they	they	PRON
american_scientific_journal-7672	58	14	did	do	AUX
american_scientific_journal-7672	58	15	not	not	PART
american_scientific_journal-7672	58	16	deal	deal	VERB
american_scientific_journal-7672	58	17	adequately	adequately	ADV
american_scientific_journal-7672	58	18	with	with	ADP
american_scientific_journal-7672	58	19	all	all	DET
american_scientific_journal-7672	58	20	the	the	DET
american_scientific_journal-7672	58	21	issues	issue	NOUN
american_scientific_journal-7672	58	22	that	that	PRON
american_scientific_journal-7672	58	23	emerged	emerge	VERB
american_scientific_journal-7672	58	24	,	,	PUNCT
american_scientific_journal-7672	58	25	and	and	CCONJ
american_scientific_journal-7672	58	26	seemed	seem	VERB
american_scientific_journal-7672	58	27	always	always	ADV
american_scientific_journal-7672	58	28	to	to	PART
american_scientific_journal-7672	58	29	be	be	AUX
american_scientific_journal-7672	58	30	one	one	NUM
american_scientific_journal-7672	58	31	step	step	NOUN
american_scientific_journal-7672	58	32	behind	behind	ADP
american_scientific_journal-7672	58	33	the	the	DET
american_scientific_journal-7672	58	34	facts	fact	NOUN
american_scientific_journal-7672	58	35	,	,	PUNCT
american_scientific_journal-7672	58	36	enhancing	enhance	VERB
american_scientific_journal-7672	58	37	the	the	DET
american_scientific_journal-7672	58	38	vicious	vicious	ADJ
american_scientific_journal-7672	58	39	cycle	cycle	NOUN
american_scientific_journal-7672	58	40	of	of	ADP
american_scientific_journal-7672	58	41	crisis	crisis	NOUN
american_scientific_journal-7672	58	42	.	.	PUNCT
american_scientific_journal-7672	59	1	1.2	1.2	NUM
american_scientific_journal-7672	59	2	aim	aim	NOUN
american_scientific_journal-7672	59	3	and	and	CCONJ
american_scientific_journal-7672	59	4	questions	question	NOUN
american_scientific_journal-7672	59	5	this	this	DET
american_scientific_journal-7672	59	6	research	research	NOUN
american_scientific_journal-7672	59	7	is	be	AUX
american_scientific_journal-7672	59	8	concerned	concern	VERB
american_scientific_journal-7672	59	9	primarily	primarily	ADV
american_scientific_journal-7672	59	10	with	with	ADP
american_scientific_journal-7672	59	11	experiences	experience	NOUN
american_scientific_journal-7672	59	12	following	follow	VERB
american_scientific_journal-7672	59	13	ifrs	ifrs	ADJ
american_scientific_journal-7672	59	14	adoption	adoption	NOUN
american_scientific_journal-7672	59	15	.	.	PUNCT
american_scientific_journal-7672	60	1	based	base	VERB
american_scientific_journal-7672	60	2	on	on	ADP
american_scientific_journal-7672	60	3	the	the	DET
american_scientific_journal-7672	60	4	previous	previous	ADJ
american_scientific_journal-7672	60	5	background	background	NOUN
american_scientific_journal-7672	60	6	and	and	CCONJ
american_scientific_journal-7672	60	7	existing	exist	VERB
american_scientific_journal-7672	60	8	literature	literature	NOUN
american_scientific_journal-7672	60	9	,	,	PUNCT
american_scientific_journal-7672	60	10	our	our	PRON
american_scientific_journal-7672	60	11	goal	goal	NOUN
american_scientific_journal-7672	60	12	was	be	AUX
american_scientific_journal-7672	60	13	to	to	PART
american_scientific_journal-7672	60	14	critically	critically	ADV
american_scientific_journal-7672	60	15	evaluate	evaluate	VERB
american_scientific_journal-7672	60	16	the	the	DET
american_scientific_journal-7672	60	17	introduction	introduction	NOUN
american_scientific_journal-7672	60	18	of	of	ADP
american_scientific_journal-7672	60	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	60	20	by	by	ADP
american_scientific_journal-7672	60	21	investigating	investigate	VERB
american_scientific_journal-7672	60	22	stock	stock	NOUN
american_scientific_journal-7672	60	23	market	market	NOUN
american_scientific_journal-7672	60	24	reactions	reaction	NOUN
american_scientific_journal-7672	60	25	to	to	ADP
american_scientific_journal-7672	60	26	earnings	earning	NOUN
american_scientific_journal-7672	60	27	management	management	NOUN
american_scientific_journal-7672	60	28	cases	case	NOUN
american_scientific_journal-7672	60	29	surrounding	surround	VERB
american_scientific_journal-7672	60	30	the	the	DET
american_scientific_journal-7672	60	31	official	official	ADJ
american_scientific_journal-7672	60	32	adoption	adoption	NOUN
american_scientific_journal-7672	60	33	period	period	NOUN
american_scientific_journal-7672	60	34	.	.	PUNCT
american_scientific_journal-7672	61	1	these	these	DET
american_scientific_journal-7672	61	2	events	event	NOUN
american_scientific_journal-7672	61	3	triggered	trigger	VERB
american_scientific_journal-7672	61	4	debatable	debatable	ADJ
american_scientific_journal-7672	61	5	results	result	NOUN
american_scientific_journal-7672	61	6	;	;	PUNCT
american_scientific_journal-7672	61	7	therefore	therefore	ADV
american_scientific_journal-7672	61	8	,	,	PUNCT
american_scientific_journal-7672	61	9	we	we	PRON
american_scientific_journal-7672	61	10	aimed	aim	VERB
american_scientific_journal-7672	61	11	to	to	PART
american_scientific_journal-7672	61	12	contribute	contribute	VERB
american_scientific_journal-7672	61	13	to	to	ADP
american_scientific_journal-7672	61	14	the	the	DET
american_scientific_journal-7672	61	15	literature	literature	NOUN
american_scientific_journal-7672	61	16	by	by	ADP
american_scientific_journal-7672	61	17	examining	examine	VERB
american_scientific_journal-7672	61	18	problems	problem	NOUN
american_scientific_journal-7672	61	19	that	that	PRON
american_scientific_journal-7672	61	20	needed	need	VERB
american_scientific_journal-7672	61	21	to	to	PART
american_scientific_journal-7672	61	22	be	be	AUX
american_scientific_journal-7672	61	23	answered	answer	VERB
american_scientific_journal-7672	61	24	for	for	ADP
american_scientific_journal-7672	61	25	both	both	CCONJ
american_scientific_journal-7672	61	26	financial	financial	ADJ
american_scientific_journal-7672	61	27	professionals	professional	NOUN
american_scientific_journal-7672	61	28	and	and	CCONJ
american_scientific_journal-7672	61	29	academics	academic	NOUN
american_scientific_journal-7672	61	30	.	.	PUNCT
american_scientific_journal-7672	62	1	although	although	SCONJ
american_scientific_journal-7672	62	2	public	public	ADJ
american_scientific_journal-7672	62	3	opinion	opinion	NOUN
american_scientific_journal-7672	62	4	tends	tend	VERB
american_scientific_journal-7672	62	5	to	to	PART
american_scientific_journal-7672	62	6	be	be	AUX
american_scientific_journal-7672	62	7	positive	positive	ADJ
american_scientific_journal-7672	62	8	,	,	PUNCT
american_scientific_journal-7672	62	9	in	in	ADP
american_scientific_journal-7672	62	10	many	many	ADJ
american_scientific_journal-7672	62	11	cases	case	NOUN
american_scientific_journal-7672	62	12	,	,	PUNCT
american_scientific_journal-7672	62	13	empirical	empirical	ADJ
american_scientific_journal-7672	62	14	research	research	NOUN
american_scientific_journal-7672	62	15	has	have	AUX
american_scientific_journal-7672	62	16	failed	fail	VERB
american_scientific_journal-7672	62	17	to	to	PART
american_scientific_journal-7672	62	18	confirm	confirm	VERB
american_scientific_journal-7672	62	19	increased	increase	VERB
american_scientific_journal-7672	62	20	transparency	transparency	NOUN
american_scientific_journal-7672	62	21	and	and	CCONJ
american_scientific_journal-7672	62	22	comparability	comparability	NOUN
american_scientific_journal-7672	62	23	of	of	ADP
american_scientific_journal-7672	62	24	accounting	accounting	NOUN
american_scientific_journal-7672	62	25	figures	figure	NOUN
american_scientific_journal-7672	62	26	under	under	ADP
american_scientific_journal-7672	62	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	62	28	.	.	PUNCT
american_scientific_journal-7672	63	1	even	even	ADV
american_scientific_journal-7672	63	2	when	when	SCONJ
american_scientific_journal-7672	63	3	positive	positive	ADJ
american_scientific_journal-7672	63	4	economic	economic	ADJ
american_scientific_journal-7672	63	5	consequences	consequence	NOUN
american_scientific_journal-7672	63	6	have	have	AUX
american_scientific_journal-7672	63	7	been	be	AUX
american_scientific_journal-7672	63	8	identified	identify	VERB
american_scientific_journal-7672	63	9	,	,	PUNCT
american_scientific_journal-7672	63	10	concerns	concern	NOUN
american_scientific_journal-7672	63	11	remain	remain	VERB
american_scientific_journal-7672	63	12	about	about	ADP
american_scientific_journal-7672	63	13	whether	whether	SCONJ
american_scientific_journal-7672	63	14	these	these	PRON
american_scientific_journal-7672	63	15	might	might	AUX
american_scientific_journal-7672	63	16	be	be	AUX
american_scientific_journal-7672	63	17	attributable	attributable	ADJ
american_scientific_journal-7672	63	18	to	to	ADP
american_scientific_journal-7672	63	19	factors	factor	NOUN
american_scientific_journal-7672	63	20	other	other	ADJ
american_scientific_journal-7672	63	21	than	than	ADP
american_scientific_journal-7672	63	22	ifrs	ifrs	NOUN
american_scientific_journal-7672	63	23	[	[	X
american_scientific_journal-7672	63	24	16	16	NUM
american_scientific_journal-7672	63	25	]	]	PUNCT
american_scientific_journal-7672	63	26	.	.	PUNCT
american_scientific_journal-7672	64	1	for	for	ADP
american_scientific_journal-7672	64	2	this	this	DET
american_scientific_journal-7672	64	3	reason	reason	NOUN
american_scientific_journal-7672	64	4	,	,	PUNCT
american_scientific_journal-7672	64	5	we	we	PRON
american_scientific_journal-7672	64	6	focused	focus	VERB
american_scientific_journal-7672	64	7	on	on	ADP
american_scientific_journal-7672	64	8	the	the	DET
american_scientific_journal-7672	64	9	transition	transition	NOUN
american_scientific_journal-7672	64	10	to	to	ADP
american_scientific_journal-7672	64	11	ifrs	ifrs	NOUN
american_scientific_journal-7672	64	12	,	,	PUNCT
american_scientific_journal-7672	64	13	examining	examine	VERB
american_scientific_journal-7672	64	14	earnings	earning	NOUN
american_scientific_journal-7672	64	15	management	management	NOUN
american_scientific_journal-7672	64	16	cases	case	NOUN
american_scientific_journal-7672	64	17	.	.	PUNCT
american_scientific_journal-7672	65	1	in	in	ADP
american_scientific_journal-7672	65	2	this	this	DET
american_scientific_journal-7672	65	3	way	way	NOUN
american_scientific_journal-7672	65	4	,	,	PUNCT
american_scientific_journal-7672	65	5	we	we	PRON
american_scientific_journal-7672	65	6	were	be	AUX
american_scientific_journal-7672	65	7	able	able	ADJ
american_scientific_journal-7672	65	8	to	to	PART
american_scientific_journal-7672	65	9	critically	critically	ADV
american_scientific_journal-7672	65	10	explore	explore	VERB
american_scientific_journal-7672	65	11	and	and	CCONJ
american_scientific_journal-7672	65	12	assess	assess	VERB
american_scientific_journal-7672	65	13	the	the	DET
american_scientific_journal-7672	65	14	effectiveness	effectiveness	NOUN
american_scientific_journal-7672	65	15	of	of	ADP
american_scientific_journal-7672	65	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	65	17	against	against	ADP
american_scientific_journal-7672	65	18	creative	creative	ADJ
american_scientific_journal-7672	65	19	accounting	accounting	NOUN
american_scientific_journal-7672	65	20	techniques	technique	NOUN
american_scientific_journal-7672	65	21	and	and	CCONJ
american_scientific_journal-7672	65	22	cases	case	NOUN
american_scientific_journal-7672	65	23	of	of	ADP
american_scientific_journal-7672	65	24	fraud	fraud	NOUN
american_scientific_journal-7672	65	25	,	,	PUNCT
american_scientific_journal-7672	65	26	capturing	capture	VERB
american_scientific_journal-7672	65	27	a	a	DET
american_scientific_journal-7672	65	28	range	range	NOUN
american_scientific_journal-7672	65	29	of	of	ADP
american_scientific_journal-7672	65	30	previously	previously	ADV
american_scientific_journal-7672	65	31	unquestioned	unquestioned	ADJ
american_scientific_journal-7672	65	32	experiences	experience	NOUN
american_scientific_journal-7672	65	33	.	.	PUNCT
american_scientific_journal-7672	66	1	therefore	therefore	ADV
american_scientific_journal-7672	66	2	,	,	PUNCT
american_scientific_journal-7672	66	3	aiming	aim	VERB
american_scientific_journal-7672	66	4	to	to	PART
american_scientific_journal-7672	66	5	determ	determ	NOUN
american_scientific_journal-7672	66	6	further	further	ADJ
american_scientific_journal-7672	66	7	motives	motive	NOUN
american_scientific_journal-7672	66	8	and	and	CCONJ
american_scientific_journal-7672	66	9	tools	tool	NOUN
american_scientific_journal-7672	66	10	for	for	ADP
american_scientific_journal-7672	66	11	earnings	earning	NOUN
american_scientific_journal-7672	66	12	management	management	NOUN
american_scientific_journal-7672	66	13	,	,	PUNCT
american_scientific_journal-7672	66	14	the	the	DET
american_scientific_journal-7672	66	15	research	research	NOUN
american_scientific_journal-7672	66	16	addressed	address	VERB
american_scientific_journal-7672	66	17	the	the	DET
american_scientific_journal-7672	66	18	following	follow	VERB
american_scientific_journal-7672	66	19	research	research	NOUN
american_scientific_journal-7672	66	20	questions	question	NOUN
american_scientific_journal-7672	66	21	.	.	PUNCT
american_scientific_journal-7672	67	1	have	have	AUX
american_scientific_journal-7672	67	2	ifrs	ifrs	PROPN
american_scientific_journal-7672	67	3	been	be	AUX
american_scientific_journal-7672	67	4	more	more	ADV
american_scientific_journal-7672	67	5	transparent	transparent	ADJ
american_scientific_journal-7672	67	6	than	than	ADP
american_scientific_journal-7672	67	7	old	old	ADJ
american_scientific_journal-7672	67	8	gaap	gaap	NOUN
american_scientific_journal-7672	67	9	in	in	ADP
american_scientific_journal-7672	67	10	europe	europe	PROPN
american_scientific_journal-7672	67	11	and	and	CCONJ
american_scientific_journal-7672	67	12	australia	australia	PROPN
american_scientific_journal-7672	67	13	?	?	PUNCT
american_scientific_journal-7672	68	1	to	to	ADP
american_scientific_journal-7672	68	2	what	what	DET
american_scientific_journal-7672	68	3	extent	extent	NOUN
american_scientific_journal-7672	68	4	do	do	AUX
american_scientific_journal-7672	68	5	the	the	DET
american_scientific_journal-7672	68	6	individual	individual	ADJ
american_scientific_journal-7672	68	7	ifrs	ifrs	PROPN
american_scientific_journal-7672	68	8	standards	standard	NOUN
american_scientific_journal-7672	68	9	have	have	VERB
american_scientific_journal-7672	68	10	a	a	DET
american_scientific_journal-7672	68	11	material	material	ADJ
american_scientific_journal-7672	68	12	impact	impact	NOUN
american_scientific_journal-7672	68	13	on	on	ADP
american_scientific_journal-7672	68	14	earnings	earning	NOUN
american_scientific_journal-7672	68	15	management	management	NOUN
american_scientific_journal-7672	68	16	?	?	PUNCT
american_scientific_journal-7672	69	1	how	how	SCONJ
american_scientific_journal-7672	69	2	have	have	AUX
american_scientific_journal-7672	69	3	auditors	auditor	NOUN
american_scientific_journal-7672	69	4	performed	perform	VERB
american_scientific_journal-7672	69	5	under	under	ADP
american_scientific_journal-7672	69	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	69	7	?	?	PUNCT
american_scientific_journal-7672	70	1	smaller	small	ADJ
american_scientific_journal-7672	70	2	or	or	CCONJ
american_scientific_journal-7672	70	3	bigger	big	ADJ
american_scientific_journal-7672	70	4	auditing	auditing	NOUN
american_scientific_journal-7672	70	5	companies	company	NOUN
american_scientific_journal-7672	70	6	performed	perform	VERB
american_scientific_journal-7672	70	7	better	well	ADV
american_scientific_journal-7672	70	8	under	under	ADP
american_scientific_journal-7672	70	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	70	10	?	?	PUNCT
american_scientific_journal-7672	71	1	in	in	ADP
american_scientific_journal-7672	71	2	order	order	NOUN
american_scientific_journal-7672	71	3	to	to	PART
american_scientific_journal-7672	71	4	answer	answer	VERB
american_scientific_journal-7672	71	5	on	on	ADP
american_scientific_journal-7672	71	6	these	these	DET
american_scientific_journal-7672	71	7	questions	question	NOUN
american_scientific_journal-7672	71	8	,	,	PUNCT
american_scientific_journal-7672	71	9	we	we	PRON
american_scientific_journal-7672	71	10	sought	seek	VERB
american_scientific_journal-7672	71	11	to	to	PART
american_scientific_journal-7672	71	12	compare	compare	VERB
american_scientific_journal-7672	71	13	the	the	DET
american_scientific_journal-7672	71	14	performance	performance	NOUN
american_scientific_journal-7672	71	15	of	of	ADP
american_scientific_journal-7672	71	16	greece	greece	PROPN
american_scientific_journal-7672	71	17	against	against	ADP
american_scientific_journal-7672	71	18	other	other	ADJ
american_scientific_journal-7672	71	19	indicative	indicative	ADJ
american_scientific_journal-7672	71	20	countries	country	NOUN
american_scientific_journal-7672	71	21	,	,	PUNCT
american_scientific_journal-7672	71	22	such	such	ADJ
american_scientific_journal-7672	71	23	as	as	ADP
american_scientific_journal-7672	71	24	australia	australia	PROPN
american_scientific_journal-7672	71	25	,	,	PUNCT
american_scientific_journal-7672	71	26	germany	germany	PROPN
american_scientific_journal-7672	71	27	,	,	PUNCT
american_scientific_journal-7672	71	28	and	and	CCONJ
american_scientific_journal-7672	71	29	the	the	DET
american_scientific_journal-7672	71	30	uk	uk	PROPN
american_scientific_journal-7672	71	31	for	for	ADP
american_scientific_journal-7672	71	32	the	the	DET
american_scientific_journal-7672	71	33	years	year	NOUN
american_scientific_journal-7672	71	34	2004	2004	NUM
american_scientific_journal-7672	71	35	-	-	SYM
american_scientific_journal-7672	71	36	2009	2009	NUM
american_scientific_journal-7672	71	37	.	.	PUNCT
american_scientific_journal-7672	72	1	in	in	ADP
american_scientific_journal-7672	72	2	this	this	DET
american_scientific_journal-7672	72	3	way	way	NOUN
american_scientific_journal-7672	72	4	,	,	PUNCT
american_scientific_journal-7672	72	5	we	we	PRON
american_scientific_journal-7672	72	6	aimed	aim	VERB
american_scientific_journal-7672	72	7	to	to	PART
american_scientific_journal-7672	72	8	illuminate	illuminate	VERB
american_scientific_journal-7672	72	9	1	1	NUM
american_scientific_journal-7672	72	10	globo	globo	NOUN
american_scientific_journal-7672	72	11	enterprise	enterprise	NOUN
american_scientific_journal-7672	72	12	is	be	AUX
american_scientific_journal-7672	72	13	one	one	NUM
american_scientific_journal-7672	72	14	of	of	ADP
american_scientific_journal-7672	72	15	the	the	DET
american_scientific_journal-7672	72	16	latest	late	ADJ
american_scientific_journal-7672	72	17	cases	case	NOUN
american_scientific_journal-7672	72	18	to	to	PART
american_scientific_journal-7672	72	19	shock	shock	VERB
american_scientific_journal-7672	72	20	european	european	ADJ
american_scientific_journal-7672	72	21	stock	stock	NOUN
american_scientific_journal-7672	72	22	markets	market	NOUN
american_scientific_journal-7672	72	23	,	,	PUNCT
american_scientific_journal-7672	72	24	as	as	SCONJ
american_scientific_journal-7672	72	25	the	the	DET
american_scientific_journal-7672	72	26	company	company	NOUN
american_scientific_journal-7672	72	27	was	be	AUX
american_scientific_journal-7672	72	28	delisted	delist	VERB
american_scientific_journal-7672	72	29	from	from	ADP
american_scientific_journal-7672	72	30	the	the	DET
american_scientific_journal-7672	72	31	aim	aim	NOUN
american_scientific_journal-7672	72	32	market	market	NOUN
american_scientific_journal-7672	72	33	in	in	ADP
american_scientific_journal-7672	72	34	the	the	DET
american_scientific_journal-7672	72	35	uk	uk	PROPN
american_scientific_journal-7672	72	36	after	after	ADP
american_scientific_journal-7672	72	37	being	be	AUX
american_scientific_journal-7672	72	38	accused	accuse	VERB
american_scientific_journal-7672	72	39	of	of	ADP
american_scientific_journal-7672	72	40	market	market	NOUN
american_scientific_journal-7672	72	41	abuse	abuse	NOUN
american_scientific_journal-7672	72	42	,	,	PUNCT
american_scientific_journal-7672	72	43	falsification	falsification	NOUN
american_scientific_journal-7672	72	44	of	of	ADP
american_scientific_journal-7672	72	45	accounts	account	NOUN
american_scientific_journal-7672	72	46	and	and	CCONJ
american_scientific_journal-7672	72	47	insider	insider	NOUN
american_scientific_journal-7672	72	48	dealing	dealing	NOUN
american_scientific_journal-7672	72	49	.	.	PUNCT
american_scientific_journal-7672	73	1	us	us	PROPN
american_scientific_journal-7672	73	2	investment	investment	NOUN
american_scientific_journal-7672	73	3	company	company	NOUN
american_scientific_journal-7672	73	4	,	,	PUNCT
american_scientific_journal-7672	73	5	quintessential	quintessential	ADJ
american_scientific_journal-7672	73	6	capital	capital	NOUN
american_scientific_journal-7672	73	7	management	management	NOUN
american_scientific_journal-7672	73	8	(	(	PUNCT
american_scientific_journal-7672	73	9	qcm	qcm	PROPN
american_scientific_journal-7672	73	10	)	)	PUNCT
american_scientific_journal-7672	73	11	was	be	AUX
american_scientific_journal-7672	73	12	the	the	DET
american_scientific_journal-7672	73	13	first	first	ADJ
american_scientific_journal-7672	73	14	to	to	PART
american_scientific_journal-7672	73	15	detect	detect	VERB
american_scientific_journal-7672	73	16	this	this	DET
american_scientific_journal-7672	73	17	case	case	NOUN
american_scientific_journal-7672	73	18	(	(	PUNCT
american_scientific_journal-7672	73	19	http://www.independent.co.uk/news/business/analysis-and-features/globo-sails-too-close-to-the-wind-a6709986.html	http://www.independent.co.uk/news/business/analysis-and-features/globo-sails-too-close-to-the-wind-a6709986.html	PROPN
american_scientific_journal-7672	73	20	)	)	PUNCT
american_scientific_journal-7672	73	21	.	.	PUNCT
american_scientific_journal-7672	74	1	2	2	NUM
american_scientific_journal-7672	74	2	there	there	PRON
american_scientific_journal-7672	74	3	are	be	VERB
american_scientific_journal-7672	74	4	increasing	increase	VERB
american_scientific_journal-7672	74	5	concerns	concern	NOUN
american_scientific_journal-7672	74	6	about	about	ADP
american_scientific_journal-7672	74	7	toxic	toxic	ADJ
american_scientific_journal-7672	74	8	loans	loan	NOUN
american_scientific_journal-7672	74	9	in	in	ADP
american_scientific_journal-7672	74	10	the	the	DET
american_scientific_journal-7672	74	11	italian	italian	ADJ
american_scientific_journal-7672	74	12	banking	banking	NOUN
american_scientific_journal-7672	74	13	sector	sector	NOUN
american_scientific_journal-7672	74	14	(	(	PUNCT
american_scientific_journal-7672	74	15	http://www.cnbc.com/2016/09/03/demand-tobuy-italys-nonperforming-loans-is-growing-bpms-rossi-says.html	http://www.cnbc.com/2016/09/03/demand-tobuy-italys-nonperforming-loans-is-growing-bpms-rossi-says.html	PROPN
american_scientific_journal-7672	74	16	)	)	PUNCT
american_scientific_journal-7672	74	17	.	.	PUNCT
american_scientific_journal-7672	75	1	american	american	ADJ
american_scientific_journal-7672	75	2	academic	academic	ADJ
american_scientific_journal-7672	75	3	scientific	scientific	ADJ
american_scientific_journal-7672	75	4	research	research	NOUN
american_scientific_journal-7672	75	5	journal	journal	NOUN
american_scientific_journal-7672	75	6	for	for	ADP
american_scientific_journal-7672	75	7	engineering	engineering	NOUN
american_scientific_journal-7672	75	8	,	,	PUNCT
american_scientific_journal-7672	75	9	technology	technology	NOUN
american_scientific_journal-7672	75	10	,	,	PUNCT
american_scientific_journal-7672	75	11	and	and	CCONJ
american_scientific_journal-7672	75	12	sciences	science	NOUN
american_scientific_journal-7672	75	13	(	(	PUNCT
american_scientific_journal-7672	75	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	75	15	)	)	PUNCT
american_scientific_journal-7672	75	16	(	(	PUNCT
american_scientific_journal-7672	75	17	2022	2022	NUM
american_scientific_journal-7672	75	18	)	)	PUNCT
american_scientific_journal-7672	75	19	volume	volume	NOUN
american_scientific_journal-7672	75	20	89	89	NUM
american_scientific_journal-7672	75	21	,	,	PUNCT
american_scientific_journal-7672	75	22	no1	no1	PROPN
american_scientific_journal-7672	75	23	,	,	PUNCT
american_scientific_journal-7672	75	24	pp	pp	ADV
american_scientific_journal-7672	75	25	73	73	NUM
american_scientific_journal-7672	75	26	-	-	SYM
american_scientific_journal-7672	75	27	123	123	NUM
american_scientific_journal-7672	75	28	76	76	NUM
american_scientific_journal-7672	75	29	country	country	NOUN
american_scientific_journal-7672	75	30	risk	risk	NOUN
american_scientific_journal-7672	75	31	and	and	CCONJ
american_scientific_journal-7672	75	32	determine	determine	VERB
american_scientific_journal-7672	75	33	whether	whether	SCONJ
american_scientific_journal-7672	75	34	ifrs	ifrs	PROPN
american_scientific_journal-7672	75	35	performs	perform	VERB
american_scientific_journal-7672	75	36	better	well	ADV
american_scientific_journal-7672	75	37	in	in	ADP
american_scientific_journal-7672	75	38	weaker	weak	ADJ
american_scientific_journal-7672	75	39	countries	country	NOUN
american_scientific_journal-7672	75	40	,	,	PUNCT
american_scientific_journal-7672	75	41	such	such	ADJ
american_scientific_journal-7672	75	42	as	as	ADP
american_scientific_journal-7672	75	43	greece	greece	PROPN
american_scientific_journal-7672	75	44	.	.	PUNCT
american_scientific_journal-7672	76	1	thus	thus	ADV
american_scientific_journal-7672	76	2	,	,	PUNCT
american_scientific_journal-7672	76	3	we	we	PRON
american_scientific_journal-7672	76	4	compared	compare	VERB
american_scientific_journal-7672	76	5	greece	greece	PROPN
american_scientific_journal-7672	76	6	with	with	ADP
american_scientific_journal-7672	76	7	a	a	DET
american_scientific_journal-7672	76	8	country	country	NOUN
american_scientific_journal-7672	76	9	that	that	PRON
american_scientific_journal-7672	76	10	used	use	VERB
american_scientific_journal-7672	76	11	to	to	PART
american_scientific_journal-7672	76	12	follow	follow	VERB
american_scientific_journal-7672	76	13	a	a	DET
american_scientific_journal-7672	76	14	different	different	ADJ
american_scientific_journal-7672	76	15	regime	regime	NOUN
american_scientific_journal-7672	76	16	(	(	PUNCT
american_scientific_journal-7672	76	17	the	the	DET
american_scientific_journal-7672	76	18	uk	uk	PROPN
american_scientific_journal-7672	76	19	)	)	PUNCT
american_scientific_journal-7672	76	20	,	,	PUNCT
american_scientific_journal-7672	76	21	with	with	ADP
american_scientific_journal-7672	76	22	an	an	DET
american_scientific_journal-7672	76	23	economy	economy	NOUN
american_scientific_journal-7672	76	24	with	with	ADP
american_scientific_journal-7672	76	25	a	a	DET
american_scientific_journal-7672	76	26	similar	similar	ADJ
american_scientific_journal-7672	76	27	accounting	accounting	NOUN
american_scientific_journal-7672	76	28	philosophy	philosophy	NOUN
american_scientific_journal-7672	76	29	(	(	PUNCT
american_scientific_journal-7672	76	30	germany	germany	PROPN
american_scientific_journal-7672	76	31	)	)	PUNCT
american_scientific_journal-7672	76	32	,	,	PUNCT
american_scientific_journal-7672	76	33	and	and	CCONJ
american_scientific_journal-7672	76	34	with	with	ADP
american_scientific_journal-7672	76	35	a	a	DET
american_scientific_journal-7672	76	36	country	country	NOUN
american_scientific_journal-7672	76	37	that	that	PRON
american_scientific_journal-7672	76	38	follows	follow	VERB
american_scientific_journal-7672	76	39	ifrs	ifrs	NOUN
american_scientific_journal-7672	76	40	values	value	NOUN
american_scientific_journal-7672	76	41	but	but	CCONJ
american_scientific_journal-7672	76	42	has	have	VERB
american_scientific_journal-7672	76	43	its	its	PRON
american_scientific_journal-7672	76	44	own	own	ADJ
american_scientific_journal-7672	76	45	accounting	accounting	NOUN
american_scientific_journal-7672	76	46	board	board	NOUN
american_scientific_journal-7672	76	47	(	(	PUNCT
american_scientific_journal-7672	76	48	australia	australia	PROPN
american_scientific_journal-7672	76	49	)	)	PUNCT
american_scientific_journal-7672	76	50	.	.	PUNCT
american_scientific_journal-7672	77	1	this	this	PRON
american_scientific_journal-7672	77	2	would	would	AUX
american_scientific_journal-7672	77	3	reveal	reveal	VERB
american_scientific_journal-7672	77	4	the	the	DET
american_scientific_journal-7672	77	5	extent	extent	NOUN
american_scientific_journal-7672	77	6	of	of	ADP
american_scientific_journal-7672	77	7	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	77	8	between	between	ADP
american_scientific_journal-7672	77	9	different	different	ADJ
american_scientific_journal-7672	77	10	countries	country	NOUN
american_scientific_journal-7672	77	11	that	that	PRON
american_scientific_journal-7672	77	12	follow	follow	VERB
american_scientific_journal-7672	77	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	77	14	.	.	PUNCT
american_scientific_journal-7672	78	1	the	the	DET
american_scientific_journal-7672	78	2	paper	paper	NOUN
american_scientific_journal-7672	78	3	proceeds	proceed	NOUN
american_scientific_journal-7672	78	4	as	as	SCONJ
american_scientific_journal-7672	78	5	follows	follow	VERB
american_scientific_journal-7672	78	6	.	.	PUNCT
american_scientific_journal-7672	79	1	chapter	chapter	NOUN
american_scientific_journal-7672	79	2	2	2	NUM
american_scientific_journal-7672	79	3	presents	present	VERB
american_scientific_journal-7672	79	4	the	the	DET
american_scientific_journal-7672	79	5	literature	literature	PROPN
american_scientific_journal-7672	79	6	review	review	PROPN
american_scientific_journal-7672	79	7	.	.	PUNCT
american_scientific_journal-7672	80	1	chapter	chapter	NOUN
american_scientific_journal-7672	80	2	3	3	NUM
american_scientific_journal-7672	80	3	describes	describe	VERB
american_scientific_journal-7672	80	4	in	in	ADP
american_scientific_journal-7672	80	5	detail	detail	NOUN
american_scientific_journal-7672	80	6	the	the	DET
american_scientific_journal-7672	80	7	four	four	NUM
american_scientific_journal-7672	80	8	hypotheses	hypothesis	NOUN
american_scientific_journal-7672	80	9	of	of	ADP
american_scientific_journal-7672	80	10	the	the	DET
american_scientific_journal-7672	80	11	paper	paper	NOUN
american_scientific_journal-7672	80	12	,	,	PUNCT
american_scientific_journal-7672	80	13	including	include	VERB
american_scientific_journal-7672	80	14	the	the	DET
american_scientific_journal-7672	80	15	individual	individual	ADJ
american_scientific_journal-7672	80	16	tests	test	NOUN
american_scientific_journal-7672	80	17	performed	perform	VERB
american_scientific_journal-7672	80	18	to	to	PART
american_scientific_journal-7672	80	19	investigate	investigate	VERB
american_scientific_journal-7672	80	20	each	each	DET
american_scientific_journal-7672	80	21	one	one	NOUN
american_scientific_journal-7672	80	22	.	.	PUNCT
american_scientific_journal-7672	81	1	chapter	chapter	NOUN
american_scientific_journal-7672	81	2	4	4	NUM
american_scientific_journal-7672	81	3	explains	explain	VERB
american_scientific_journal-7672	81	4	the	the	DET
american_scientific_journal-7672	81	5	rationale	rationale	NOUN
american_scientific_journal-7672	81	6	for	for	ADP
american_scientific_journal-7672	81	7	the	the	DET
american_scientific_journal-7672	81	8	chosen	choose	VERB
american_scientific_journal-7672	81	9	datasets	dataset	NOUN
american_scientific_journal-7672	81	10	and	and	CCONJ
american_scientific_journal-7672	81	11	methods	method	NOUN
american_scientific_journal-7672	81	12	,	,	PUNCT
american_scientific_journal-7672	81	13	and	and	CCONJ
american_scientific_journal-7672	81	14	chapter	chapter	NOUN
american_scientific_journal-7672	81	15	5	5	NUM
american_scientific_journal-7672	81	16	summarises	summarise	VERB
american_scientific_journal-7672	81	17	the	the	DET
american_scientific_journal-7672	81	18	conclusions	conclusion	NOUN
american_scientific_journal-7672	81	19	of	of	ADP
american_scientific_journal-7672	81	20	this	this	DET
american_scientific_journal-7672	81	21	paper	paper	NOUN
american_scientific_journal-7672	81	22	.	.	PUNCT
american_scientific_journal-7672	82	1	2	2	X
american_scientific_journal-7672	82	2	.	.	X
american_scientific_journal-7672	82	3	literature	literature	NOUN
american_scientific_journal-7672	82	4	review	review	NOUN
american_scientific_journal-7672	82	5	from	from	ADP
american_scientific_journal-7672	82	6	2005	2005	NUM
american_scientific_journal-7672	82	7	under	under	ADP
american_scientific_journal-7672	82	8	ec	ec	PROPN
american_scientific_journal-7672	82	9	regulation	regulation	NOUN
american_scientific_journal-7672	82	10	no	no	DET
american_scientific_journal-7672	82	11	1606/2002	1606/2002	NUM
american_scientific_journal-7672	82	12	,	,	PUNCT
american_scientific_journal-7672	82	13	all	all	DET
american_scientific_journal-7672	82	14	listed	list	VERB
american_scientific_journal-7672	82	15	firms	firm	NOUN
american_scientific_journal-7672	82	16	in	in	ADP
american_scientific_journal-7672	82	17	the	the	DET
american_scientific_journal-7672	82	18	eu	eu	PROPN
american_scientific_journal-7672	82	19	were	be	AUX
american_scientific_journal-7672	82	20	required	require	VERB
american_scientific_journal-7672	82	21	to	to	PART
american_scientific_journal-7672	82	22	formulate	formulate	VERB
american_scientific_journal-7672	82	23	their	their	PRON
american_scientific_journal-7672	82	24	financials	financial	NOUN
american_scientific_journal-7672	82	25	under	under	ADP
american_scientific_journal-7672	82	26	ifrs	ifrs	PROPN
american_scientific_journal-7672	82	27	.	.	PUNCT
american_scientific_journal-7672	83	1	europe	europe	PROPN
american_scientific_journal-7672	83	2	thus	thus	ADV
american_scientific_journal-7672	83	3	aimed	aim	VERB
american_scientific_journal-7672	83	4	to	to	PART
american_scientific_journal-7672	83	5	establish	establish	VERB
american_scientific_journal-7672	83	6	a	a	DET
american_scientific_journal-7672	83	7	single	single	ADJ
american_scientific_journal-7672	83	8	set	set	NOUN
american_scientific_journal-7672	83	9	of	of	ADP
american_scientific_journal-7672	83	10	financial	financial	ADJ
american_scientific_journal-7672	83	11	reports	report	NOUN
american_scientific_journal-7672	83	12	for	for	ADP
american_scientific_journal-7672	83	13	all	all	DET
american_scientific_journal-7672	83	14	public	public	ADJ
american_scientific_journal-7672	83	15	companies	company	NOUN
american_scientific_journal-7672	83	16	,	,	PUNCT
american_scientific_journal-7672	83	17	hoping	hope	VERB
american_scientific_journal-7672	83	18	to	to	PART
american_scientific_journal-7672	83	19	improve	improve	VERB
american_scientific_journal-7672	83	20	the	the	DET
american_scientific_journal-7672	83	21	quality	quality	NOUN
american_scientific_journal-7672	83	22	,	,	PUNCT
american_scientific_journal-7672	83	23	comparability	comparability	NOUN
american_scientific_journal-7672	83	24	and	and	CCONJ
american_scientific_journal-7672	83	25	transparency	transparency	NOUN
american_scientific_journal-7672	83	26	of	of	ADP
american_scientific_journal-7672	83	27	financial	financial	ADJ
american_scientific_journal-7672	83	28	statements	statement	NOUN
american_scientific_journal-7672	83	29	[	[	X
american_scientific_journal-7672	83	30	6	6	NUM
american_scientific_journal-7672	83	31	]	]	PUNCT
american_scientific_journal-7672	83	32	.	.	PUNCT
american_scientific_journal-7672	84	1	the	the	DET
american_scientific_journal-7672	84	2	ifrs	ifrs	PROPN
american_scientific_journal-7672	84	3	values	value	NOUN
american_scientific_journal-7672	84	4	resulted	result	VERB
american_scientific_journal-7672	84	5	from	from	ADP
american_scientific_journal-7672	84	6	the	the	DET
american_scientific_journal-7672	84	7	previous	previous	ADJ
american_scientific_journal-7672	84	8	ias	ias	NOUN
american_scientific_journal-7672	84	9	standards	standard	NOUN
american_scientific_journal-7672	84	10	,	,	PUNCT
american_scientific_journal-7672	84	11	with	with	ADP
american_scientific_journal-7672	84	12	several	several	ADJ
american_scientific_journal-7672	84	13	amendments	amendment	NOUN
american_scientific_journal-7672	84	14	and	and	CCONJ
american_scientific_journal-7672	84	15	new	new	ADJ
american_scientific_journal-7672	84	16	inputs	input	NOUN
american_scientific_journal-7672	84	17	.	.	PUNCT
american_scientific_journal-7672	85	1	along	along	ADP
american_scientific_journal-7672	85	2	with	with	ADP
american_scientific_journal-7672	85	3	the	the	DET
american_scientific_journal-7672	85	4	eu	eu	PROPN
american_scientific_journal-7672	85	5	,	,	PUNCT
american_scientific_journal-7672	85	6	other	other	ADJ
american_scientific_journal-7672	85	7	countries	country	NOUN
american_scientific_journal-7672	85	8	such	such	ADJ
american_scientific_journal-7672	85	9	as	as	ADP
american_scientific_journal-7672	85	10	australia	australia	PROPN
american_scientific_journal-7672	85	11	also	also	ADV
american_scientific_journal-7672	85	12	required	require	VERB
american_scientific_journal-7672	85	13	their	their	PRON
american_scientific_journal-7672	85	14	listed	list	VERB
american_scientific_journal-7672	85	15	firms	firm	NOUN
american_scientific_journal-7672	85	16	to	to	PART
american_scientific_journal-7672	85	17	report	report	VERB
american_scientific_journal-7672	85	18	under	under	ADP
american_scientific_journal-7672	85	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	85	20	from	from	ADP
american_scientific_journal-7672	85	21	2005	2005	NUM
american_scientific_journal-7672	85	22	.	.	PUNCT
american_scientific_journal-7672	86	1	in	in	ADP
american_scientific_journal-7672	86	2	addition	addition	NOUN
american_scientific_journal-7672	86	3	,	,	PUNCT
american_scientific_journal-7672	86	4	many	many	ADJ
american_scientific_journal-7672	86	5	countries	country	NOUN
american_scientific_journal-7672	86	6	,	,	PUNCT
american_scientific_journal-7672	86	7	including	include	VERB
american_scientific_journal-7672	86	8	japan	japan	PROPN
american_scientific_journal-7672	86	9	,	,	PUNCT
american_scientific_journal-7672	86	10	were	be	AUX
american_scientific_journal-7672	86	11	positive	positive	ADJ
american_scientific_journal-7672	86	12	about	about	ADP
american_scientific_journal-7672	86	13	adopting	adopt	VERB
american_scientific_journal-7672	86	14	ifrs	ifrs	NOUN
american_scientific_journal-7672	86	15	in	in	ADP
american_scientific_journal-7672	86	16	the	the	DET
american_scientific_journal-7672	86	17	future	future	NOUN
american_scientific_journal-7672	86	18	,	,	PUNCT
american_scientific_journal-7672	86	19	while	while	SCONJ
american_scientific_journal-7672	86	20	the	the	DET
american_scientific_journal-7672	86	21	us	us	PROPN
american_scientific_journal-7672	86	22	established	establish	VERB
american_scientific_journal-7672	86	23	a	a	DET
american_scientific_journal-7672	86	24	convergence	convergence	NOUN
american_scientific_journal-7672	86	25	plan	plan	NOUN
american_scientific_journal-7672	86	26	with	with	ADP
american_scientific_journal-7672	86	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	86	28	,	,	PUNCT
american_scientific_journal-7672	86	29	as	as	SCONJ
american_scientific_journal-7672	86	30	described	describe	VERB
american_scientific_journal-7672	86	31	in	in	ADP
american_scientific_journal-7672	86	32	the	the	DET
american_scientific_journal-7672	86	33	next	next	ADJ
american_scientific_journal-7672	86	34	sub	sub	NOUN
american_scientific_journal-7672	86	35	-	-	NOUN
american_scientific_journal-7672	86	36	sections	section	NOUN
american_scientific_journal-7672	86	37	.	.	PUNCT
american_scientific_journal-7672	87	1	this	this	PRON
american_scientific_journal-7672	87	2	justifies	justify	VERB
american_scientific_journal-7672	87	3	the	the	DET
american_scientific_journal-7672	87	4	fact	fact	NOUN
american_scientific_journal-7672	87	5	that	that	SCONJ
american_scientific_journal-7672	87	6	most	most	ADJ
american_scientific_journal-7672	87	7	studies	study	NOUN
american_scientific_journal-7672	87	8	have	have	AUX
american_scientific_journal-7672	87	9	focused	focus	VERB
american_scientific_journal-7672	87	10	on	on	ADP
american_scientific_journal-7672	87	11	the	the	DET
american_scientific_journal-7672	87	12	eu	eu	PROPN
american_scientific_journal-7672	87	13	,	,	PUNCT
american_scientific_journal-7672	87	14	australia	australia	PROPN
american_scientific_journal-7672	87	15	and	and	CCONJ
american_scientific_journal-7672	87	16	the	the	DET
american_scientific_journal-7672	87	17	us	us	PROPN
american_scientific_journal-7672	87	18	.	.	PUNCT
american_scientific_journal-7672	88	1	this	this	PRON
american_scientific_journal-7672	88	2	appears	appear	VERB
american_scientific_journal-7672	88	3	to	to	PART
american_scientific_journal-7672	88	4	have	have	AUX
american_scientific_journal-7672	88	5	been	be	AUX
american_scientific_journal-7672	88	6	a	a	DET
american_scientific_journal-7672	88	7	complicated	complicated	ADJ
american_scientific_journal-7672	88	8	process	process	NOUN
american_scientific_journal-7672	88	9	,	,	PUNCT
american_scientific_journal-7672	88	10	although	although	SCONJ
american_scientific_journal-7672	88	11	it	it	PRON
american_scientific_journal-7672	88	12	might	might	AUX
american_scientific_journal-7672	88	13	have	have	AUX
american_scientific_journal-7672	88	14	been	be	AUX
american_scientific_journal-7672	88	15	expected	expect	VERB
american_scientific_journal-7672	88	16	that	that	SCONJ
american_scientific_journal-7672	88	17	countries	country	NOUN
american_scientific_journal-7672	88	18	would	would	AUX
american_scientific_journal-7672	88	19	have	have	AUX
american_scientific_journal-7672	88	20	been	be	AUX
american_scientific_journal-7672	88	21	well	well	ADV
american_scientific_journal-7672	88	22	-	-	PUNCT
american_scientific_journal-7672	88	23	prepared	prepare	VERB
american_scientific_journal-7672	88	24	as	as	ADP
american_scientific_journal-7672	88	25	a	a	DET
american_scientific_journal-7672	88	26	result	result	NOUN
american_scientific_journal-7672	88	27	of	of	ADP
american_scientific_journal-7672	88	28	the	the	DET
american_scientific_journal-7672	88	29	previous	previous	ADJ
american_scientific_journal-7672	88	30	ias	ias	NOUN
american_scientific_journal-7672	88	31	implementation	implementation	NOUN
american_scientific_journal-7672	88	32	.	.	PUNCT
american_scientific_journal-7672	89	1	however	however	ADV
american_scientific_journal-7672	89	2	,	,	PUNCT
american_scientific_journal-7672	89	3	they	they	PRON
american_scientific_journal-7672	89	4	still	still	ADV
american_scientific_journal-7672	89	5	had	have	VERB
american_scientific_journal-7672	89	6	to	to	PART
american_scientific_journal-7672	89	7	overcome	overcome	VERB
american_scientific_journal-7672	89	8	considerable	considerable	ADJ
american_scientific_journal-7672	89	9	problems	problem	NOUN
american_scientific_journal-7672	89	10	,	,	PUNCT
american_scientific_journal-7672	89	11	including	include	VERB
american_scientific_journal-7672	89	12	technical	technical	ADJ
american_scientific_journal-7672	89	13	difficulties	difficulty	NOUN
american_scientific_journal-7672	89	14	[	[	X
american_scientific_journal-7672	89	15	17	17	NUM
american_scientific_journal-7672	89	16	]	]	PUNCT
american_scientific_journal-7672	89	17	,	,	PUNCT
american_scientific_journal-7672	89	18	statement	statement	NOUN
american_scientific_journal-7672	89	19	effects	effect	NOUN
american_scientific_journal-7672	89	20	and	and	CCONJ
american_scientific_journal-7672	89	21	compliance	compliance	NOUN
american_scientific_journal-7672	89	22	under	under	ADP
american_scientific_journal-7672	89	23	the	the	DET
american_scientific_journal-7672	89	24	new	new	ADJ
american_scientific_journal-7672	89	25	enforcement	enforcement	NOUN
american_scientific_journal-7672	89	26	and	and	CCONJ
american_scientific_journal-7672	89	27	regulations	regulation	NOUN
american_scientific_journal-7672	89	28	.	.	PUNCT
american_scientific_journal-7672	90	1	this	this	DET
american_scientific_journal-7672	90	2	review	review	NOUN
american_scientific_journal-7672	90	3	focuses	focus	VERB
american_scientific_journal-7672	90	4	not	not	PART
american_scientific_journal-7672	90	5	on	on	ADP
american_scientific_journal-7672	90	6	technical	technical	ADJ
american_scientific_journal-7672	90	7	details	detail	NOUN
american_scientific_journal-7672	90	8	but	but	CCONJ
american_scientific_journal-7672	90	9	on	on	ADP
american_scientific_journal-7672	90	10	the	the	DET
american_scientific_journal-7672	90	11	statement	statement	NOUN
american_scientific_journal-7672	90	12	and	and	CCONJ
american_scientific_journal-7672	90	13	market	market	NOUN
american_scientific_journal-7672	90	14	effects	effect	NOUN
american_scientific_journal-7672	90	15	of	of	ADP
american_scientific_journal-7672	90	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	90	17	under	under	ADP
american_scientific_journal-7672	90	18	several	several	ADJ
american_scientific_journal-7672	90	19	conditions	condition	NOUN
american_scientific_journal-7672	90	20	.	.	PUNCT
american_scientific_journal-7672	91	1	following	follow	VERB
american_scientific_journal-7672	91	2	soderstrom	soderstrom	ADP
american_scientific_journal-7672	91	3	and	and	CCONJ
american_scientific_journal-7672	91	4	sun	sun	PROPN
american_scientific_journal-7672	91	5	’s	’s	PART
american_scientific_journal-7672	91	6	[	[	X
american_scientific_journal-7672	91	7	6	6	NUM
american_scientific_journal-7672	91	8	]	]	PUNCT
american_scientific_journal-7672	91	9	,	,	PUNCT
american_scientific_journal-7672	91	10	it	it	PRON
american_scientific_journal-7672	91	11	was	be	AUX
american_scientific_journal-7672	91	12	expected	expect	VERB
american_scientific_journal-7672	91	13	that	that	SCONJ
american_scientific_journal-7672	91	14	ifrs	ifrs	ADJ
american_scientific_journal-7672	91	15	introduction	introduction	NOUN
american_scientific_journal-7672	91	16	would	would	AUX
american_scientific_journal-7672	91	17	be	be	AUX
american_scientific_journal-7672	91	18	a	a	DET
american_scientific_journal-7672	91	19	positive	positive	ADJ
american_scientific_journal-7672	91	20	step	step	NOUN
american_scientific_journal-7672	91	21	for	for	ADP
american_scientific_journal-7672	91	22	global	global	ADJ
american_scientific_journal-7672	91	23	accounting	accounting	NOUN
american_scientific_journal-7672	91	24	.	.	PUNCT
american_scientific_journal-7672	92	1	however	however	ADV
american_scientific_journal-7672	92	2	,	,	PUNCT
american_scientific_journal-7672	92	3	studies	study	NOUN
american_scientific_journal-7672	92	4	showed	show	VERB
american_scientific_journal-7672	92	5	increasing	increase	VERB
american_scientific_journal-7672	92	6	debate	debate	NOUN
american_scientific_journal-7672	92	7	over	over	ADP
american_scientific_journal-7672	92	8	the	the	DET
american_scientific_journal-7672	92	9	efficiency	efficiency	NOUN
american_scientific_journal-7672	92	10	of	of	ADP
american_scientific_journal-7672	92	11	ifrs	ifrs	PROPN
american_scientific_journal-7672	92	12	.	.	PUNCT
american_scientific_journal-7672	93	1	official	official	ADJ
american_scientific_journal-7672	93	2	adoption	adoption	NOUN
american_scientific_journal-7672	93	3	opened	open	VERB
american_scientific_journal-7672	93	4	up	up	ADP
american_scientific_journal-7672	93	5	the	the	DET
american_scientific_journal-7672	93	6	potential	potential	NOUN
american_scientific_journal-7672	93	7	for	for	ADP
american_scientific_journal-7672	93	8	interesting	interesting	ADJ
american_scientific_journal-7672	93	9	and	and	CCONJ
american_scientific_journal-7672	93	10	accurate	accurate	ADJ
american_scientific_journal-7672	93	11	research	research	NOUN
american_scientific_journal-7672	93	12	results	result	NOUN
american_scientific_journal-7672	93	13	,	,	PUNCT
american_scientific_journal-7672	93	14	seeking	seek	VERB
american_scientific_journal-7672	93	15	to	to	PART
american_scientific_journal-7672	93	16	establish	establish	VERB
american_scientific_journal-7672	93	17	whether	whether	SCONJ
american_scientific_journal-7672	93	18	ifrs	ifrs	PROPN
american_scientific_journal-7672	93	19	managed	manage	VERB
american_scientific_journal-7672	93	20	to	to	PART
american_scientific_journal-7672	93	21	overcome	overcome	VERB
american_scientific_journal-7672	93	22	any	any	DET
american_scientific_journal-7672	93	23	complications	complication	NOUN
american_scientific_journal-7672	93	24	.	.	PUNCT
american_scientific_journal-7672	94	1	2.1	2.1	NUM
american_scientific_journal-7672	94	2	general	general	ADJ
american_scientific_journal-7672	94	3	findings	finding	NOUN
american_scientific_journal-7672	94	4	after	after	ADP
american_scientific_journal-7672	94	5	official	official	ADJ
american_scientific_journal-7672	94	6	adoption	adoption	NOUN
american_scientific_journal-7672	94	7	following	follow	VERB
american_scientific_journal-7672	94	8	official	official	ADJ
american_scientific_journal-7672	94	9	ifrs	ifrs	NOUN
american_scientific_journal-7672	94	10	adoption	adoption	NOUN
american_scientific_journal-7672	94	11	,	,	PUNCT
american_scientific_journal-7672	94	12	most	most	ADJ
american_scientific_journal-7672	94	13	studies	study	NOUN
american_scientific_journal-7672	94	14	have	have	AUX
american_scientific_journal-7672	94	15	focused	focus	VERB
american_scientific_journal-7672	94	16	on	on	ADP
american_scientific_journal-7672	94	17	the	the	DET
american_scientific_journal-7672	94	18	effects	effect	NOUN
american_scientific_journal-7672	94	19	of	of	ADP
american_scientific_journal-7672	94	20	ifrs	ifrs	NOUN
american_scientific_journal-7672	94	21	,	,	PUNCT
american_scientific_journal-7672	94	22	aiming	aim	VERB
american_scientific_journal-7672	94	23	to	to	PART
american_scientific_journal-7672	94	24	compare	compare	VERB
american_scientific_journal-7672	94	25	them	they	PRON
american_scientific_journal-7672	94	26	with	with	ADP
american_scientific_journal-7672	94	27	the	the	DET
american_scientific_journal-7672	94	28	old	old	ADJ
american_scientific_journal-7672	94	29	national	national	ADJ
american_scientific_journal-7672	94	30	gaap	gaap	PROPN
american_scientific_journal-7672	94	31	.	.	PUNCT
american_scientific_journal-7672	95	1	these	these	DET
american_scientific_journal-7672	95	2	studies	study	NOUN
american_scientific_journal-7672	95	3	offer	offer	VERB
american_scientific_journal-7672	95	4	interesting	interesting	ADJ
american_scientific_journal-7672	95	5	information	information	NOUN
american_scientific_journal-7672	95	6	about	about	ADP
american_scientific_journal-7672	95	7	the	the	DET
american_scientific_journal-7672	95	8	effects	effect	NOUN
american_scientific_journal-7672	95	9	of	of	ADP
american_scientific_journal-7672	95	10	ifrs	ifrs	ADJ
american_scientific_journal-7672	95	11	implementation	implementation	NOUN
american_scientific_journal-7672	95	12	.	.	PUNCT
american_scientific_journal-7672	96	1	most	most	ADJ
american_scientific_journal-7672	96	2	focus	focus	VERB
american_scientific_journal-7672	96	3	on	on	ADP
american_scientific_journal-7672	96	4	europe	europe	PROPN
american_scientific_journal-7672	96	5	,	,	PUNCT
american_scientific_journal-7672	96	6	examining	examine	VERB
american_scientific_journal-7672	96	7	differences	difference	NOUN
american_scientific_journal-7672	96	8	in	in	ADP
american_scientific_journal-7672	96	9	performance	performance	NOUN
american_scientific_journal-7672	96	10	between	between	ADP
american_scientific_journal-7672	96	11	european	european	ADJ
american_scientific_journal-7672	96	12	countries	country	NOUN
american_scientific_journal-7672	96	13	following	follow	VERB
american_scientific_journal-7672	96	14	ifrs	ifrs	PROPN
american_scientific_journal-7672	96	15	introduction	introduction	NOUN
american_scientific_journal-7672	96	16	,	,	PUNCT
american_scientific_journal-7672	96	17	but	but	CCONJ
american_scientific_journal-7672	96	18	taking	take	VERB
american_scientific_journal-7672	96	19	different	different	ADJ
american_scientific_journal-7672	96	20	approaches	approach	NOUN
american_scientific_journal-7672	96	21	.	.	PUNCT
american_scientific_journal-7672	97	1	aisbitt	aisbitt	PROPN
american_scientific_journal-7672	98	1	[	[	X
american_scientific_journal-7672	98	2	18	18	NUM
american_scientific_journal-7672	98	3	]	]	PUNCT
american_scientific_journal-7672	98	4	indicates	indicate	VERB
american_scientific_journal-7672	98	5	that	that	SCONJ
american_scientific_journal-7672	98	6	there	there	PRON
american_scientific_journal-7672	98	7	has	have	AUX
american_scientific_journal-7672	98	8	been	be	AUX
american_scientific_journal-7672	98	9	no	no	DET
american_scientific_journal-7672	98	10	difference	difference	NOUN
american_scientific_journal-7672	98	11	in	in	ADP
american_scientific_journal-7672	98	12	equity	equity	NOUN
american_scientific_journal-7672	98	13	between	between	ADP
american_scientific_journal-7672	98	14	uk	uk	PROPN
american_scientific_journal-7672	98	15	gaap	gaap	PROPN
american_scientific_journal-7672	98	16	and	and	CCONJ
american_scientific_journal-7672	98	17	ifrs	ifrs	PROPN
american_scientific_journal-7672	98	18	for	for	ADP
american_scientific_journal-7672	98	19	bigger	big	ADJ
american_scientific_journal-7672	98	20	uk	uk	PROPN
american_scientific_journal-7672	98	21	companies	company	NOUN
american_scientific_journal-7672	98	22	.	.	PUNCT
american_scientific_journal-7672	99	1	similarly	similarly	ADV
american_scientific_journal-7672	99	2	,	,	PUNCT
american_scientific_journal-7672	99	3	christensen	christensen	PROPN
american_scientific_journal-7672	99	4	and	and	CCONJ
american_scientific_journal-7672	99	5	his	his	PRON
american_scientific_journal-7672	99	6	colleagues	colleague	NOUN
american_scientific_journal-7672	99	7	[	[	X
american_scientific_journal-7672	99	8	19	19	NUM
american_scientific_journal-7672	99	9	]	]	PUNCT
american_scientific_journal-7672	99	10	state	state	NOUN
american_scientific_journal-7672	99	11	that	that	SCONJ
american_scientific_journal-7672	99	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	99	13	adoption	adoption	NOUN
american_scientific_journal-7672	99	14	has	have	AUX
american_scientific_journal-7672	99	15	not	not	PART
american_scientific_journal-7672	99	16	benefited	benefit	VERB
american_scientific_journal-7672	99	17	all	all	DET
american_scientific_journal-7672	99	18	uk	uk	PROPN
american_scientific_journal-7672	99	19	companies	company	NOUN
american_scientific_journal-7672	99	20	,	,	PUNCT
american_scientific_journal-7672	99	21	while	while	SCONJ
american_scientific_journal-7672	99	22	horton	horton	PROPN
american_scientific_journal-7672	99	23	and	and	CCONJ
american_scientific_journal-7672	99	24	serafeim	serafeim	PROPN
american_scientific_journal-7672	99	25	[	[	X
american_scientific_journal-7672	99	26	20	20	NUM
american_scientific_journal-7672	99	27	]	]	PUNCT
american_scientific_journal-7672	99	28	confirm	confirm	NOUN
american_scientific_journal-7672	99	29	aisbitt	aisbitt	VERB
american_scientific_journal-7672	99	30	’s	’s	PART
american_scientific_journal-7672	99	31	[	[	X
american_scientific_journal-7672	99	32	18	18	NUM
american_scientific_journal-7672	99	33	]	]	X
american_scientific_journal-7672	99	34	finding	finding	NOUN
american_scientific_journal-7672	99	35	in	in	ADP
american_scientific_journal-7672	99	36	concluding	conclude	VERB
american_scientific_journal-7672	99	37	that	that	SCONJ
american_scientific_journal-7672	99	38	ifrs	ifrs	NOUN
american_scientific_journal-7672	99	39	adoption	adoption	NOUN
american_scientific_journal-7672	99	40	is	be	AUX
american_scientific_journal-7672	99	41	value	value	NOUN
american_scientific_journal-7672	99	42	-	-	PUNCT
american_scientific_journal-7672	99	43	relevant	relevant	ADJ
american_scientific_journal-7672	99	44	for	for	ADP
american_scientific_journal-7672	99	45	earnings	earning	NOUN
american_scientific_journal-7672	99	46	but	but	CCONJ
american_scientific_journal-7672	99	47	not	not	PART
american_scientific_journal-7672	99	48	for	for	ADP
american_scientific_journal-7672	99	49	equity	equity	NOUN
american_scientific_journal-7672	99	50	.	.	PUNCT
american_scientific_journal-7672	100	1	these	these	DET
american_scientific_journal-7672	100	2	studies	study	NOUN
american_scientific_journal-7672	100	3	seem	seem	VERB
american_scientific_journal-7672	100	4	to	to	PART
american_scientific_journal-7672	100	5	separate	separate	VERB
american_scientific_journal-7672	100	6	their	their	PRON
american_scientific_journal-7672	100	7	samples	sample	NOUN
american_scientific_journal-7672	100	8	in	in	ADP
american_scientific_journal-7672	100	9	the	the	DET
american_scientific_journal-7672	100	10	same	same	ADJ
american_scientific_journal-7672	100	11	way	way	NOUN
american_scientific_journal-7672	100	12	,	,	PUNCT
american_scientific_journal-7672	100	13	leading	lead	VERB
american_scientific_journal-7672	100	14	to	to	ADP
american_scientific_journal-7672	100	15	common	common	ADJ
american_scientific_journal-7672	100	16	conclusions	conclusion	NOUN
american_scientific_journal-7672	100	17	.	.	PUNCT
american_scientific_journal-7672	101	1	for	for	ADP
american_scientific_journal-7672	101	2	example	example	NOUN
american_scientific_journal-7672	101	3	,	,	PUNCT
american_scientific_journal-7672	101	4	horton	horton	PROPN
american_scientific_journal-7672	101	5	and	and	CCONJ
american_scientific_journal-7672	101	6	serafeim	serafeim	NOUN
american_scientific_journal-7672	101	7	[	[	X
american_scientific_journal-7672	101	8	20	20	NUM
american_scientific_journal-7672	101	9	]	]	PUNCT
american_scientific_journal-7672	101	10	only	only	ADV
american_scientific_journal-7672	101	11	examine	examine	VERB
american_scientific_journal-7672	101	12	85	85	NUM
american_scientific_journal-7672	101	13	companies	company	NOUN
american_scientific_journal-7672	101	14	listed	list	VERB
american_scientific_journal-7672	101	15	in	in	ADP
american_scientific_journal-7672	101	16	the	the	DET
american_scientific_journal-7672	101	17	uk	uk	PROPN
american_scientific_journal-7672	101	18	with	with	ADP
american_scientific_journal-7672	101	19	high	high	ADJ
american_scientific_journal-7672	101	20	capitalisation	capitalisation	NOUN
american_scientific_journal-7672	101	21	.	.	PUNCT
american_scientific_journal-7672	102	1	one	one	NUM
american_scientific_journal-7672	102	2	difference	difference	NOUN
american_scientific_journal-7672	102	3	american	american	PROPN
american_scientific_journal-7672	102	4	academic	academic	ADJ
american_scientific_journal-7672	102	5	scientific	scientific	ADJ
american_scientific_journal-7672	102	6	research	research	NOUN
american_scientific_journal-7672	102	7	journal	journal	NOUN
american_scientific_journal-7672	102	8	for	for	ADP
american_scientific_journal-7672	102	9	engineering	engineering	NOUN
american_scientific_journal-7672	102	10	,	,	PUNCT
american_scientific_journal-7672	102	11	technology	technology	NOUN
american_scientific_journal-7672	102	12	,	,	PUNCT
american_scientific_journal-7672	102	13	and	and	CCONJ
american_scientific_journal-7672	102	14	sciences	science	NOUN
american_scientific_journal-7672	102	15	(	(	PUNCT
american_scientific_journal-7672	102	16	asrjets	asrjet	NOUN
american_scientific_journal-7672	102	17	)	)	PUNCT
american_scientific_journal-7672	102	18	(	(	PUNCT
american_scientific_journal-7672	102	19	2022	2022	NUM
american_scientific_journal-7672	102	20	)	)	PUNCT
american_scientific_journal-7672	102	21	volume	volume	NOUN
american_scientific_journal-7672	102	22	89	89	NUM
american_scientific_journal-7672	102	23	,	,	PUNCT
american_scientific_journal-7672	102	24	no1	no1	PROPN
american_scientific_journal-7672	102	25	,	,	PUNCT
american_scientific_journal-7672	102	26	pp	pp	ADV
american_scientific_journal-7672	102	27	73	73	NUM
american_scientific_journal-7672	102	28	-	-	SYM
american_scientific_journal-7672	102	29	123	123	NUM
american_scientific_journal-7672	102	30	77	77	NUM
american_scientific_journal-7672	102	31	is	be	AUX
american_scientific_journal-7672	102	32	that	that	SCONJ
american_scientific_journal-7672	102	33	most	most	ADJ
american_scientific_journal-7672	102	34	studies	study	NOUN
american_scientific_journal-7672	102	35	consider	consider	VERB
american_scientific_journal-7672	102	36	the	the	DET
american_scientific_journal-7672	102	37	average	average	ADJ
american_scientific_journal-7672	102	38	impact	impact	NOUN
american_scientific_journal-7672	102	39	of	of	ADP
american_scientific_journal-7672	102	40	their	their	PRON
american_scientific_journal-7672	102	41	examined	examine	VERB
american_scientific_journal-7672	102	42	measures	measure	NOUN
american_scientific_journal-7672	102	43	,	,	PUNCT
american_scientific_journal-7672	102	44	while	while	SCONJ
american_scientific_journal-7672	102	45	aisbitt	aisbitt	VERB
american_scientific_journal-7672	102	46	[	[	X
american_scientific_journal-7672	102	47	18	18	NUM
american_scientific_journal-7672	102	48	]	]	PUNCT
american_scientific_journal-7672	102	49	also	also	ADV
american_scientific_journal-7672	102	50	considers	consider	VERB
american_scientific_journal-7672	102	51	the	the	DET
american_scientific_journal-7672	102	52	individual	individual	ADJ
american_scientific_journal-7672	102	53	performance	performance	NOUN
american_scientific_journal-7672	102	54	of	of	ADP
american_scientific_journal-7672	102	55	her	her	PRON
american_scientific_journal-7672	102	56	measures	measure	NOUN
american_scientific_journal-7672	102	57	,	,	PUNCT
american_scientific_journal-7672	102	58	such	such	ADJ
american_scientific_journal-7672	102	59	as	as	ADP
american_scientific_journal-7672	102	60	retirement	retirement	NOUN
american_scientific_journal-7672	102	61	benefit	benefit	NOUN
american_scientific_journal-7672	102	62	obligations	obligation	NOUN
american_scientific_journal-7672	102	63	and	and	CCONJ
american_scientific_journal-7672	102	64	ppe	ppe	NOUN
american_scientific_journal-7672	102	65	.	.	PUNCT
american_scientific_journal-7672	103	1	this	this	PRON
american_scientific_journal-7672	103	2	reveals	reveal	VERB
american_scientific_journal-7672	103	3	differences	difference	NOUN
american_scientific_journal-7672	103	4	between	between	ADP
american_scientific_journal-7672	103	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	103	6	and	and	CCONJ
american_scientific_journal-7672	103	7	uk	uk	PROPN
american_scientific_journal-7672	103	8	gaap	gaap	PROPN
american_scientific_journal-7672	103	9	.	.	PUNCT
american_scientific_journal-7672	104	1	similarly	similarly	ADV
american_scientific_journal-7672	104	2	,	,	PUNCT
american_scientific_journal-7672	104	3	spanish	spanish	ADJ
american_scientific_journal-7672	104	4	listed	list	VERB
american_scientific_journal-7672	104	5	companies	company	NOUN
american_scientific_journal-7672	104	6	seem	seem	VERB
american_scientific_journal-7672	104	7	not	not	PART
american_scientific_journal-7672	104	8	to	to	PART
american_scientific_journal-7672	104	9	have	have	AUX
american_scientific_journal-7672	104	10	experienced	experience	VERB
american_scientific_journal-7672	104	11	considerable	considerable	ADJ
american_scientific_journal-7672	104	12	improvements	improvement	NOUN
american_scientific_journal-7672	104	13	in	in	ADP
american_scientific_journal-7672	104	14	their	their	PRON
american_scientific_journal-7672	104	15	reporting	reporting	NOUN
american_scientific_journal-7672	104	16	after	after	ADP
american_scientific_journal-7672	104	17	ifrs	ifrs	PROPN
american_scientific_journal-7672	104	18	[	[	X
american_scientific_journal-7672	104	19	21	21	NUM
american_scientific_journal-7672	104	20	]	]	PUNCT
american_scientific_journal-7672	104	21	,	,	PUNCT
american_scientific_journal-7672	104	22	while	while	SCONJ
american_scientific_journal-7672	104	23	in	in	ADP
american_scientific_journal-7672	104	24	some	some	DET
american_scientific_journal-7672	104	25	countries	country	NOUN
american_scientific_journal-7672	104	26	there	there	ADV
american_scientific_journal-7672	104	27	seem	seem	VERB
american_scientific_journal-7672	104	28	to	to	PART
american_scientific_journal-7672	104	29	be	be	AUX
american_scientific_journal-7672	104	30	considerable	considerable	ADJ
american_scientific_journal-7672	104	31	transaction	transaction	NOUN
american_scientific_journal-7672	104	32	costs	cost	NOUN
american_scientific_journal-7672	104	33	that	that	PRON
american_scientific_journal-7672	104	34	may	may	AUX
american_scientific_journal-7672	104	35	affect	affect	VERB
american_scientific_journal-7672	104	36	companies	company	NOUN
american_scientific_journal-7672	104	37	’	’	PART
american_scientific_journal-7672	104	38	performance	performance	NOUN
american_scientific_journal-7672	104	39	[	[	X
american_scientific_journal-7672	104	40	22	22	NUM
american_scientific_journal-7672	104	41	]	]	PUNCT
american_scientific_journal-7672	104	42	.	.	PUNCT
american_scientific_journal-7672	105	1	on	on	ADP
american_scientific_journal-7672	105	2	the	the	DET
american_scientific_journal-7672	105	3	other	other	ADJ
american_scientific_journal-7672	105	4	hand	hand	NOUN
american_scientific_journal-7672	105	5	,	,	PUNCT
american_scientific_journal-7672	105	6	cordazzo	cordazzo	VERB
american_scientific_journal-7672	106	1	[	[	X
american_scientific_journal-7672	106	2	23	23	NUM
american_scientific_journal-7672	106	3	]	]	PUNCT
american_scientific_journal-7672	106	4	states	state	VERB
american_scientific_journal-7672	106	5	that	that	SCONJ
american_scientific_journal-7672	106	6	ifrs	ifrs	NOUN
american_scientific_journal-7672	106	7	adoption	adoption	NOUN
american_scientific_journal-7672	106	8	has	have	AUX
american_scientific_journal-7672	106	9	been	be	AUX
american_scientific_journal-7672	106	10	positive	positive	ADJ
american_scientific_journal-7672	106	11	for	for	ADP
american_scientific_journal-7672	106	12	earnings	earning	NOUN
american_scientific_journal-7672	106	13	and	and	CCONJ
american_scientific_journal-7672	106	14	capital	capital	NOUN
american_scientific_journal-7672	106	15	for	for	ADP
american_scientific_journal-7672	106	16	italian	italian	ADJ
american_scientific_journal-7672	106	17	listed	list	VERB
american_scientific_journal-7672	106	18	firms	firm	NOUN
american_scientific_journal-7672	106	19	,	,	PUNCT
american_scientific_journal-7672	106	20	and	and	CCONJ
american_scientific_journal-7672	106	21	cordeiro	cordeiro	PROPN
american_scientific_journal-7672	106	22	and	and	CCONJ
american_scientific_journal-7672	106	23	his	his	PRON
american_scientific_journal-7672	106	24	colleagues	colleague	NOUN
american_scientific_journal-7672	107	1	[	[	X
american_scientific_journal-7672	107	2	24	24	NUM
american_scientific_journal-7672	107	3	]	]	PUNCT
american_scientific_journal-7672	107	4	argue	argue	VERB
american_scientific_journal-7672	107	5	that	that	SCONJ
american_scientific_journal-7672	107	6	,	,	PUNCT
american_scientific_journal-7672	107	7	in	in	ADP
american_scientific_journal-7672	107	8	general	general	ADJ
american_scientific_journal-7672	107	9	,	,	PUNCT
american_scientific_journal-7672	107	10	under	under	ADP
american_scientific_journal-7672	107	11	ifrs	ifrs	PROPN
american_scientific_journal-7672	107	12	portuguese	portuguese	ADJ
american_scientific_journal-7672	107	13	firms	firm	NOUN
american_scientific_journal-7672	107	14	have	have	AUX
american_scientific_journal-7672	107	15	improved	improve	VERB
american_scientific_journal-7672	107	16	their	their	PRON
american_scientific_journal-7672	107	17	financials	financial	NOUN
american_scientific_journal-7672	107	18	,	,	PUNCT
american_scientific_journal-7672	107	19	mainly	mainly	ADV
american_scientific_journal-7672	107	20	due	due	ADP
american_scientific_journal-7672	107	21	to	to	ADP
american_scientific_journal-7672	107	22	the	the	DET
american_scientific_journal-7672	107	23	effects	effect	NOUN
american_scientific_journal-7672	107	24	of	of	ADP
american_scientific_journal-7672	107	25	fair	fair	ADJ
american_scientific_journal-7672	107	26	value	value	NOUN
american_scientific_journal-7672	107	27	.	.	PUNCT
american_scientific_journal-7672	108	1	however	however	ADV
american_scientific_journal-7672	108	2	,	,	PUNCT
american_scientific_journal-7672	108	3	the	the	DET
american_scientific_journal-7672	108	4	latter	latter	ADJ
american_scientific_journal-7672	108	5	only	only	ADV
american_scientific_journal-7672	108	6	examined	examine	VERB
american_scientific_journal-7672	108	7	39	39	NUM
american_scientific_journal-7672	108	8	industrial	industrial	ADJ
american_scientific_journal-7672	108	9	companies	company	NOUN
american_scientific_journal-7672	108	10	,	,	PUNCT
american_scientific_journal-7672	108	11	making	make	VERB
american_scientific_journal-7672	108	12	generalisation	generalisation	NOUN
american_scientific_journal-7672	108	13	risky	risky	ADJ
american_scientific_journal-7672	108	14	.	.	PUNCT
american_scientific_journal-7672	109	1	in	in	ADP
american_scientific_journal-7672	109	2	all	all	DET
american_scientific_journal-7672	109	3	cases	case	NOUN
american_scientific_journal-7672	109	4	,	,	PUNCT
american_scientific_journal-7672	109	5	researchers	researcher	NOUN
american_scientific_journal-7672	109	6	focus	focus	VERB
american_scientific_journal-7672	109	7	mainly	mainly	ADV
american_scientific_journal-7672	109	8	on	on	ADP
american_scientific_journal-7672	109	9	equity	equity	NOUN
american_scientific_journal-7672	109	10	and	and	CCONJ
american_scientific_journal-7672	109	11	earnings	earning	NOUN
american_scientific_journal-7672	109	12	,	,	PUNCT
american_scientific_journal-7672	109	13	two	two	NUM
american_scientific_journal-7672	109	14	of	of	ADP
american_scientific_journal-7672	109	15	the	the	DET
american_scientific_journal-7672	109	16	most	most	ADV
american_scientific_journal-7672	109	17	indicative	indicative	ADJ
american_scientific_journal-7672	109	18	and	and	CCONJ
american_scientific_journal-7672	109	19	important	important	ADJ
american_scientific_journal-7672	109	20	accounting	accounting	NOUN
american_scientific_journal-7672	109	21	financials	financial	NOUN
american_scientific_journal-7672	109	22	on	on	ADP
american_scientific_journal-7672	109	23	which	which	PRON
american_scientific_journal-7672	109	24	all	all	DET
american_scientific_journal-7672	109	25	market	market	NOUN
american_scientific_journal-7672	109	26	professionals	professional	NOUN
american_scientific_journal-7672	109	27	focus	focus	VERB
american_scientific_journal-7672	109	28	.	.	PUNCT
american_scientific_journal-7672	110	1	they	they	PRON
american_scientific_journal-7672	110	2	provide	provide	VERB
american_scientific_journal-7672	110	3	indications	indication	NOUN
american_scientific_journal-7672	110	4	of	of	ADP
american_scientific_journal-7672	110	5	the	the	DET
american_scientific_journal-7672	110	6	performance	performance	NOUN
american_scientific_journal-7672	110	7	of	of	ADP
american_scientific_journal-7672	110	8	ifrs	ifrs	NOUN
american_scientific_journal-7672	110	9	during	during	ADP
american_scientific_journal-7672	110	10	the	the	DET
american_scientific_journal-7672	110	11	mandatory	mandatory	ADJ
american_scientific_journal-7672	110	12	adoption	adoption	NOUN
american_scientific_journal-7672	110	13	,	,	PUNCT
american_scientific_journal-7672	110	14	but	but	CCONJ
american_scientific_journal-7672	110	15	only	only	ADV
american_scientific_journal-7672	110	16	reveal	reveal	VERB
american_scientific_journal-7672	110	17	average	average	ADJ
american_scientific_journal-7672	110	18	stock	stock	NOUN
american_scientific_journal-7672	110	19	market	market	NOUN
american_scientific_journal-7672	110	20	effects	effect	NOUN
american_scientific_journal-7672	110	21	,	,	PUNCT
american_scientific_journal-7672	110	22	whereas	whereas	SCONJ
american_scientific_journal-7672	110	23	the	the	DET
american_scientific_journal-7672	110	24	results	result	NOUN
american_scientific_journal-7672	110	25	reveal	reveal	VERB
american_scientific_journal-7672	110	26	many	many	ADJ
american_scientific_journal-7672	110	27	variations	variation	NOUN
american_scientific_journal-7672	110	28	between	between	ADP
american_scientific_journal-7672	110	29	countries	country	NOUN
american_scientific_journal-7672	110	30	.	.	PUNCT
american_scientific_journal-7672	111	1	for	for	ADP
american_scientific_journal-7672	111	2	this	this	DET
american_scientific_journal-7672	111	3	reason	reason	NOUN
american_scientific_journal-7672	111	4	,	,	PUNCT
american_scientific_journal-7672	111	5	other	other	ADJ
american_scientific_journal-7672	111	6	studies	study	NOUN
american_scientific_journal-7672	111	7	focus	focus	VERB
american_scientific_journal-7672	111	8	on	on	ADP
american_scientific_journal-7672	111	9	sets	set	NOUN
american_scientific_journal-7672	111	10	of	of	ADP
american_scientific_journal-7672	111	11	countries	country	NOUN
american_scientific_journal-7672	111	12	,	,	PUNCT
american_scientific_journal-7672	111	13	enabling	enable	VERB
american_scientific_journal-7672	111	14	them	they	PRON
american_scientific_journal-7672	111	15	to	to	PART
american_scientific_journal-7672	111	16	better	well	ADV
american_scientific_journal-7672	111	17	describe	describe	VERB
american_scientific_journal-7672	111	18	any	any	DET
american_scientific_journal-7672	111	19	homogeneity	homogeneity	NOUN
american_scientific_journal-7672	111	20	or	or	CCONJ
american_scientific_journal-7672	111	21	heterogeneity	heterogeneity	NOUN
american_scientific_journal-7672	111	22	resulting	result	VERB
american_scientific_journal-7672	111	23	from	from	ADP
american_scientific_journal-7672	111	24	the	the	DET
american_scientific_journal-7672	111	25	introduction	introduction	NOUN
american_scientific_journal-7672	111	26	of	of	ADP
american_scientific_journal-7672	111	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	111	28	.	.	PUNCT
american_scientific_journal-7672	112	1	for	for	ADP
american_scientific_journal-7672	112	2	this	this	DET
american_scientific_journal-7672	112	3	reason	reason	NOUN
american_scientific_journal-7672	112	4	,	,	PUNCT
american_scientific_journal-7672	112	5	some	some	DET
american_scientific_journal-7672	112	6	researchers	researcher	NOUN
american_scientific_journal-7672	112	7	enhance	enhance	VERB
american_scientific_journal-7672	112	8	their	their	PRON
american_scientific_journal-7672	112	9	classification	classification	NOUN
american_scientific_journal-7672	112	10	criteria	criterion	NOUN
american_scientific_journal-7672	112	11	to	to	PART
american_scientific_journal-7672	112	12	examine	examine	VERB
american_scientific_journal-7672	112	13	countries	country	NOUN
american_scientific_journal-7672	112	14	that	that	PRON
american_scientific_journal-7672	112	15	have	have	AUX
american_scientific_journal-7672	112	16	adopted	adopt	VERB
american_scientific_journal-7672	112	17	ifrs	ifrs	NOUN
american_scientific_journal-7672	112	18	[	[	PUNCT
american_scientific_journal-7672	112	19	e.g.	e.g.	ADV
american_scientific_journal-7672	112	20	25,26,27	25,26,27	NUM
american_scientific_journal-7672	112	21	]	]	X
american_scientific_journal-7672	112	22	.	.	PUNCT
american_scientific_journal-7672	113	1	o’connell	o’connell	INTJ
american_scientific_journal-7672	113	2	and	and	CCONJ
american_scientific_journal-7672	113	3	sullivan	sullivan	PROPN
american_scientific_journal-7672	113	4	[	[	X
american_scientific_journal-7672	113	5	28	28	NUM
american_scientific_journal-7672	113	6	]	]	X
american_scientific_journal-7672	113	7	analyse	analyse	NOUN
american_scientific_journal-7672	113	8	a	a	DET
american_scientific_journal-7672	113	9	group	group	NOUN
american_scientific_journal-7672	113	10	of	of	ADP
american_scientific_journal-7672	113	11	firms	firm	NOUN
american_scientific_journal-7672	113	12	listed	list	VERB
american_scientific_journal-7672	113	13	in	in	ADP
american_scientific_journal-7672	113	14	the	the	DET
american_scientific_journal-7672	113	15	fts	fts	PROPN
american_scientific_journal-7672	113	16	eurofirst	eurofirst	PROPN
american_scientific_journal-7672	113	17	80	80	NUM
american_scientific_journal-7672	113	18	index	index	NOUN
american_scientific_journal-7672	113	19	.	.	PUNCT
american_scientific_journal-7672	114	1	they	they	PRON
american_scientific_journal-7672	114	2	focus	focus	VERB
american_scientific_journal-7672	114	3	on	on	ADP
american_scientific_journal-7672	114	4	this	this	DET
american_scientific_journal-7672	114	5	index	index	NOUN
american_scientific_journal-7672	114	6	as	as	SCONJ
american_scientific_journal-7672	114	7	it	it	PRON
american_scientific_journal-7672	114	8	includes	include	VERB
american_scientific_journal-7672	114	9	the	the	DET
american_scientific_journal-7672	114	10	biggest	big	ADJ
american_scientific_journal-7672	114	11	companies	company	NOUN
american_scientific_journal-7672	114	12	in	in	ADP
american_scientific_journal-7672	114	13	europe	europe	PROPN
american_scientific_journal-7672	114	14	,	,	PUNCT
american_scientific_journal-7672	114	15	while	while	SCONJ
american_scientific_journal-7672	114	16	they	they	PRON
american_scientific_journal-7672	114	17	exclude	exclude	VERB
american_scientific_journal-7672	114	18	uk	uk	PROPN
american_scientific_journal-7672	114	19	and	and	CCONJ
american_scientific_journal-7672	114	20	irish	irish	ADJ
american_scientific_journal-7672	114	21	companies	company	NOUN
american_scientific_journal-7672	114	22	as	as	SCONJ
american_scientific_journal-7672	114	23	they	they	PRON
american_scientific_journal-7672	114	24	aimed	aim	VERB
american_scientific_journal-7672	114	25	to	to	PART
american_scientific_journal-7672	114	26	analyse	analyse	VERB
american_scientific_journal-7672	114	27	the	the	DET
american_scientific_journal-7672	114	28	remaining	remain	VERB
american_scientific_journal-7672	114	29	countries	country	NOUN
american_scientific_journal-7672	114	30	as	as	ADP
american_scientific_journal-7672	114	31	members	member	NOUN
american_scientific_journal-7672	114	32	of	of	ADP
american_scientific_journal-7672	114	33	continental	continental	PROPN
american_scientific_journal-7672	114	34	europe	europe	PROPN
american_scientific_journal-7672	114	35	with	with	ADP
american_scientific_journal-7672	114	36	common	common	ADJ
american_scientific_journal-7672	114	37	previous	previous	ADJ
american_scientific_journal-7672	114	38	accounting	accounting	NOUN
american_scientific_journal-7672	114	39	values	value	NOUN
american_scientific_journal-7672	114	40	.	.	PUNCT
american_scientific_journal-7672	115	1	their	their	PRON
american_scientific_journal-7672	115	2	study	study	NOUN
american_scientific_journal-7672	115	3	demonstrates	demonstrate	VERB
american_scientific_journal-7672	115	4	an	an	DET
american_scientific_journal-7672	115	5	increase	increase	NOUN
american_scientific_journal-7672	115	6	in	in	ADP
american_scientific_journal-7672	115	7	net	net	ADJ
american_scientific_journal-7672	115	8	income	income	NOUN
american_scientific_journal-7672	115	9	,	,	PUNCT
american_scientific_journal-7672	115	10	but	but	CCONJ
american_scientific_journal-7672	115	11	no	no	DET
american_scientific_journal-7672	115	12	significant	significant	ADJ
american_scientific_journal-7672	115	13	impact	impact	NOUN
american_scientific_journal-7672	115	14	of	of	ADP
american_scientific_journal-7672	115	15	ifrs	ifrs	PROPN
american_scientific_journal-7672	115	16	.	.	PUNCT
american_scientific_journal-7672	116	1	furthermore	furthermore	ADV
american_scientific_journal-7672	116	2	,	,	PUNCT
american_scientific_journal-7672	116	3	their	their	PRON
american_scientific_journal-7672	116	4	sample	sample	NOUN
american_scientific_journal-7672	116	5	also	also	ADV
american_scientific_journal-7672	116	6	includes	include	VERB
american_scientific_journal-7672	116	7	banking	banking	NOUN
american_scientific_journal-7672	116	8	companies	company	NOUN
american_scientific_journal-7672	116	9	which	which	PRON
american_scientific_journal-7672	116	10	,	,	PUNCT
american_scientific_journal-7672	116	11	as	as	SCONJ
american_scientific_journal-7672	116	12	revealed	reveal	VERB
american_scientific_journal-7672	116	13	in	in	ADP
american_scientific_journal-7672	116	14	the	the	DET
american_scientific_journal-7672	116	15	previous	previous	ADJ
american_scientific_journal-7672	116	16	phases	phase	NOUN
american_scientific_journal-7672	116	17	,	,	PUNCT
american_scientific_journal-7672	116	18	may	may	AUX
american_scientific_journal-7672	116	19	affect	affect	VERB
american_scientific_journal-7672	116	20	the	the	DET
american_scientific_journal-7672	116	21	results	result	NOUN
american_scientific_journal-7672	116	22	.	.	PUNCT
american_scientific_journal-7672	117	1	similarly	similarly	ADV
american_scientific_journal-7672	117	2	,	,	PUNCT
american_scientific_journal-7672	117	3	ferrer	ferrer	PROPN
american_scientific_journal-7672	117	4	and	and	CCONJ
american_scientific_journal-7672	117	5	his	his	PRON
american_scientific_journal-7672	117	6	colleagues	colleague	NOUN
american_scientific_journal-7672	117	7	[	[	X
american_scientific_journal-7672	117	8	29	29	NUM
american_scientific_journal-7672	117	9	]	]	PUNCT
american_scientific_journal-7672	117	10	analyse	analyse	VERB
american_scientific_journal-7672	117	11	the	the	DET
american_scientific_journal-7672	117	12	impact	impact	NOUN
american_scientific_journal-7672	117	13	of	of	ADP
american_scientific_journal-7672	117	14	ifrs	ifrs	ADJ
american_scientific_journal-7672	117	15	adoption	adoption	NOUN
american_scientific_journal-7672	117	16	for	for	ADP
american_scientific_journal-7672	117	17	a	a	DET
american_scientific_journal-7672	117	18	set	set	NOUN
american_scientific_journal-7672	117	19	of	of	ADP
american_scientific_journal-7672	117	20	11	11	NUM
american_scientific_journal-7672	117	21	european	european	ADJ
american_scientific_journal-7672	117	22	countries	country	NOUN
american_scientific_journal-7672	117	23	.	.	PUNCT
american_scientific_journal-7672	118	1	they	they	PRON
american_scientific_journal-7672	118	2	include	include	VERB
american_scientific_journal-7672	118	3	both	both	DET
american_scientific_journal-7672	118	4	code	code	NOUN
american_scientific_journal-7672	118	5	-	-	PUNCT
american_scientific_journal-7672	118	6	law	law	NOUN
american_scientific_journal-7672	118	7	and	and	CCONJ
american_scientific_journal-7672	118	8	common	common	ADJ
american_scientific_journal-7672	118	9	-	-	PUNCT
american_scientific_journal-7672	118	10	law	law	NOUN
american_scientific_journal-7672	118	11	countries	country	NOUN
american_scientific_journal-7672	118	12	,	,	PUNCT
american_scientific_journal-7672	118	13	and	and	CCONJ
american_scientific_journal-7672	118	14	conclude	conclude	VERB
american_scientific_journal-7672	118	15	that	that	PRON
american_scientific_journal-7672	118	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	118	17	had	have	VERB
american_scientific_journal-7672	118	18	a	a	DET
american_scientific_journal-7672	118	19	material	material	ADJ
american_scientific_journal-7672	118	20	impact	impact	NOUN
american_scientific_journal-7672	118	21	in	in	ADP
american_scientific_journal-7672	118	22	the	the	DET
american_scientific_journal-7672	118	23	uk	uk	PROPN
american_scientific_journal-7672	118	24	,	,	PUNCT
american_scientific_journal-7672	118	25	ireland	ireland	PROPN
american_scientific_journal-7672	118	26	,	,	PUNCT
american_scientific_journal-7672	118	27	sweden	sweden	PROPN
american_scientific_journal-7672	118	28	,	,	PUNCT
american_scientific_journal-7672	118	29	france	france	PROPN
american_scientific_journal-7672	118	30	and	and	CCONJ
american_scientific_journal-7672	118	31	spain	spain	PROPN
american_scientific_journal-7672	118	32	,	,	PUNCT
american_scientific_journal-7672	118	33	relating	relate	VERB
american_scientific_journal-7672	118	34	mainly	mainly	ADV
american_scientific_journal-7672	118	35	to	to	ADP
american_scientific_journal-7672	118	36	fixed	fix	VERB
american_scientific_journal-7672	118	37	and	and	CCONJ
american_scientific_journal-7672	118	38	current	current	ADJ
american_scientific_journal-7672	118	39	assets	asset	NOUN
american_scientific_journal-7672	118	40	,	,	PUNCT
american_scientific_journal-7672	118	41	short	short	ADJ
american_scientific_journal-7672	118	42	-	-	PUNCT
american_scientific_journal-7672	118	43	term	term	NOUN
american_scientific_journal-7672	118	44	liabilities	liability	NOUN
american_scientific_journal-7672	118	45	and	and	CCONJ
american_scientific_journal-7672	118	46	earnings	earning	NOUN
american_scientific_journal-7672	118	47	.	.	PUNCT
american_scientific_journal-7672	119	1	daske	daske	PROPN
american_scientific_journal-7672	119	2	and	and	CCONJ
american_scientific_journal-7672	119	3	his	his	PRON
american_scientific_journal-7672	119	4	colleagues	colleague	NOUN
american_scientific_journal-7672	119	5	[	[	X
american_scientific_journal-7672	119	6	30	30	NUM
american_scientific_journal-7672	119	7	]	]	X
american_scientific_journal-7672	119	8	study	study	NOUN
american_scientific_journal-7672	119	9	of	of	ADP
american_scientific_journal-7672	119	10	ifrs	ifrs	PROPN
american_scientific_journal-7672	119	11	adoption	adoption	NOUN
american_scientific_journal-7672	119	12	focuses	focus	VERB
american_scientific_journal-7672	119	13	on	on	ADP
american_scientific_journal-7672	119	14	a	a	DET
american_scientific_journal-7672	119	15	sample	sample	NOUN
american_scientific_journal-7672	119	16	of	of	ADP
american_scientific_journal-7672	119	17	26	26	NUM
american_scientific_journal-7672	119	18	countries	country	NOUN
american_scientific_journal-7672	119	19	globally	globally	ADV
american_scientific_journal-7672	119	20	.	.	PUNCT
american_scientific_journal-7672	120	1	this	this	DET
american_scientific_journal-7672	120	2	study	study	NOUN
american_scientific_journal-7672	120	3	reports	report	VERB
american_scientific_journal-7672	120	4	interesting	interesting	ADJ
american_scientific_journal-7672	120	5	results	result	NOUN
american_scientific_journal-7672	120	6	and	and	CCONJ
american_scientific_journal-7672	120	7	makes	make	VERB
american_scientific_journal-7672	120	8	significant	significant	ADJ
american_scientific_journal-7672	120	9	contributions	contribution	NOUN
american_scientific_journal-7672	120	10	.	.	PUNCT
american_scientific_journal-7672	121	1	they	they	PRON
american_scientific_journal-7672	121	2	find	find	VERB
american_scientific_journal-7672	121	3	that	that	SCONJ
american_scientific_journal-7672	121	4	ifrs	ifrs	NOUN
american_scientific_journal-7672	121	5	adopters	adopter	NOUN
american_scientific_journal-7672	121	6	increase	increase	VERB
american_scientific_journal-7672	121	7	their	their	PRON
american_scientific_journal-7672	121	8	market	market	NOUN
american_scientific_journal-7672	121	9	liquidity	liquidity	NOUN
american_scientific_journal-7672	121	10	,	,	PUNCT
american_scientific_journal-7672	121	11	but	but	CCONJ
american_scientific_journal-7672	121	12	the	the	DET
american_scientific_journal-7672	121	13	results	result	NOUN
american_scientific_journal-7672	121	14	for	for	ADP
american_scientific_journal-7672	121	15	a	a	DET
american_scientific_journal-7672	121	16	decrease	decrease	NOUN
american_scientific_journal-7672	121	17	in	in	ADP
american_scientific_journal-7672	121	18	their	their	PRON
american_scientific_journal-7672	121	19	cost	cost	NOUN
american_scientific_journal-7672	121	20	of	of	ADP
american_scientific_journal-7672	121	21	capital	capital	NOUN
american_scientific_journal-7672	121	22	are	be	AUX
american_scientific_journal-7672	121	23	unclear	unclear	ADJ
american_scientific_journal-7672	121	24	.	.	PUNCT
american_scientific_journal-7672	122	1	however	however	ADV
american_scientific_journal-7672	122	2	,	,	PUNCT
american_scientific_journal-7672	122	3	they	they	PRON
american_scientific_journal-7672	122	4	believe	believe	VERB
american_scientific_journal-7672	122	5	that	that	SCONJ
american_scientific_journal-7672	122	6	both	both	DET
american_scientific_journal-7672	122	7	outcomes	outcome	NOUN
american_scientific_journal-7672	122	8	can	can	AUX
american_scientific_journal-7672	122	9	not	not	PART
american_scientific_journal-7672	122	10	have	have	AUX
american_scientific_journal-7672	122	11	resulted	result	VERB
american_scientific_journal-7672	122	12	only	only	ADV
american_scientific_journal-7672	122	13	from	from	ADP
american_scientific_journal-7672	122	14	ifrs	ifrs	ADJ
american_scientific_journal-7672	122	15	adoption	adoption	NOUN
american_scientific_journal-7672	122	16	per	per	ADP
american_scientific_journal-7672	122	17	se	se	ADV
american_scientific_journal-7672	122	18	,	,	PUNCT
american_scientific_journal-7672	122	19	but	but	CCONJ
american_scientific_journal-7672	122	20	that	that	SCONJ
american_scientific_journal-7672	122	21	additional	additional	ADJ
american_scientific_journal-7672	122	22	enforcement	enforcement	NOUN
american_scientific_journal-7672	122	23	may	may	AUX
american_scientific_journal-7672	122	24	have	have	AUX
american_scientific_journal-7672	122	25	had	have	VERB
american_scientific_journal-7672	122	26	an	an	DET
american_scientific_journal-7672	122	27	effect	effect	NOUN
american_scientific_journal-7672	122	28	.	.	PUNCT
american_scientific_journal-7672	123	1	they	they	PRON
american_scientific_journal-7672	123	2	show	show	VERB
american_scientific_journal-7672	123	3	that	that	SCONJ
american_scientific_journal-7672	123	4	both	both	DET
american_scientific_journal-7672	123	5	liquidity	liquidity	NOUN
american_scientific_journal-7672	123	6	and	and	CCONJ
american_scientific_journal-7672	123	7	cost	cost	NOUN
american_scientific_journal-7672	123	8	of	of	ADP
american_scientific_journal-7672	123	9	capital	capital	NOUN
american_scientific_journal-7672	123	10	improved	improve	VERB
american_scientific_journal-7672	123	11	in	in	ADP
american_scientific_journal-7672	123	12	countries	country	NOUN
american_scientific_journal-7672	123	13	with	with	ADP
american_scientific_journal-7672	123	14	strong	strong	ADJ
american_scientific_journal-7672	123	15	legal	legal	ADJ
american_scientific_journal-7672	123	16	systems	system	NOUN
american_scientific_journal-7672	123	17	.	.	PUNCT
american_scientific_journal-7672	124	1	thus	thus	ADV
american_scientific_journal-7672	124	2	,	,	PUNCT
american_scientific_journal-7672	124	3	they	they	PRON
american_scientific_journal-7672	124	4	conclude	conclude	VERB
american_scientific_journal-7672	124	5	that	that	SCONJ
american_scientific_journal-7672	124	6	firms	firm	NOUN
american_scientific_journal-7672	124	7	’	'	PUNCT
american_scientific_journal-7672	124	8	reporting	report	VERB
american_scientific_journal-7672	124	9	quality	quality	NOUN
american_scientific_journal-7672	124	10	is	be	AUX
american_scientific_journal-7672	124	11	a	a	DET
american_scientific_journal-7672	124	12	result	result	NOUN
american_scientific_journal-7672	124	13	of	of	ADP
american_scientific_journal-7672	124	14	many	many	ADJ
american_scientific_journal-7672	124	15	factors	factor	NOUN
american_scientific_journal-7672	124	16	,	,	PUNCT
american_scientific_journal-7672	124	17	and	and	CCONJ
american_scientific_journal-7672	124	18	that	that	SCONJ
american_scientific_journal-7672	124	19	one	one	NUM
american_scientific_journal-7672	124	20	of	of	ADP
american_scientific_journal-7672	124	21	the	the	DET
american_scientific_journal-7672	124	22	biggest	big	ADJ
american_scientific_journal-7672	124	23	factors	factor	NOUN
american_scientific_journal-7672	124	24	is	be	AUX
american_scientific_journal-7672	124	25	the	the	DET
american_scientific_journal-7672	124	26	institutional	institutional	ADJ
american_scientific_journal-7672	124	27	system	system	NOUN
american_scientific_journal-7672	124	28	of	of	ADP
american_scientific_journal-7672	124	29	the	the	DET
american_scientific_journal-7672	124	30	country	country	NOUN
american_scientific_journal-7672	124	31	adopting	adopt	VERB
american_scientific_journal-7672	124	32	ifrs	ifrs	NOUN
american_scientific_journal-7672	124	33	.	.	PUNCT
american_scientific_journal-7672	125	1	this	this	DET
american_scientific_journal-7672	125	2	conclusion	conclusion	NOUN
american_scientific_journal-7672	125	3	was	be	AUX
american_scientific_journal-7672	125	4	also	also	ADV
american_scientific_journal-7672	125	5	reached	reach	VERB
american_scientific_journal-7672	125	6	by	by	ADP
american_scientific_journal-7672	125	7	studies	study	NOUN
american_scientific_journal-7672	125	8	in	in	ADP
american_scientific_journal-7672	125	9	the	the	DET
american_scientific_journal-7672	125	10	previous	previous	ADJ
american_scientific_journal-7672	125	11	phase	phase	NOUN
american_scientific_journal-7672	125	12	,	,	PUNCT
american_scientific_journal-7672	125	13	as	as	ADV
american_scientific_journal-7672	125	14	well	well	ADV
american_scientific_journal-7672	125	15	as	as	ADP
american_scientific_journal-7672	125	16	by	by	ADP
american_scientific_journal-7672	125	17	[	[	X
american_scientific_journal-7672	125	18	31	31	NUM
american_scientific_journal-7672	125	19	]	]	PUNCT
american_scientific_journal-7672	125	20	who	who	PRON
american_scientific_journal-7672	125	21	refer	refer	VERB
american_scientific_journal-7672	125	22	to	to	ADP
american_scientific_journal-7672	125	23	a	a	DET
american_scientific_journal-7672	125	24	positive	positive	ADJ
american_scientific_journal-7672	125	25	correlation	correlation	NOUN
american_scientific_journal-7672	125	26	between	between	ADP
american_scientific_journal-7672	125	27	strong	strong	ADJ
american_scientific_journal-7672	125	28	enforcement	enforcement	NOUN
american_scientific_journal-7672	125	29	and	and	CCONJ
american_scientific_journal-7672	125	30	market	market	NOUN
american_scientific_journal-7672	125	31	performance	performance	NOUN
american_scientific_journal-7672	125	32	.	.	PUNCT
american_scientific_journal-7672	126	1	in	in	ADP
american_scientific_journal-7672	126	2	addition	addition	NOUN
american_scientific_journal-7672	126	3	,	,	PUNCT
american_scientific_journal-7672	126	4	byard	byard	ADV
american_scientific_journal-7672	126	5	and	and	CCONJ
american_scientific_journal-7672	126	6	his	his	PRON
american_scientific_journal-7672	126	7	colleagues	colleague	NOUN
american_scientific_journal-7672	127	1	[	[	X
american_scientific_journal-7672	127	2	1	1	X
american_scientific_journal-7672	127	3	]	]	PUNCT
american_scientific_journal-7672	127	4	state	state	NOUN
american_scientific_journal-7672	127	5	that	that	SCONJ
american_scientific_journal-7672	127	6	the	the	DET
american_scientific_journal-7672	127	7	legal	legal	ADJ
american_scientific_journal-7672	127	8	system	system	NOUN
american_scientific_journal-7672	127	9	influences	influence	VERB
american_scientific_journal-7672	127	10	analysts	analyst	NOUN
american_scientific_journal-7672	127	11	’	’	PART
american_scientific_journal-7672	127	12	forecast	forecast	NOUN
american_scientific_journal-7672	127	13	errors	error	NOUN
american_scientific_journal-7672	127	14	,	,	PUNCT
american_scientific_journal-7672	127	15	and	and	CCONJ
american_scientific_journal-7672	127	16	claim	claim	VERB
american_scientific_journal-7672	127	17	that	that	SCONJ
american_scientific_journal-7672	127	18	earnings	earning	NOUN
american_scientific_journal-7672	127	19	disclosures	disclosure	NOUN
american_scientific_journal-7672	127	20	provide	provide	VERB
american_scientific_journal-7672	127	21	better	well	ADJ
american_scientific_journal-7672	127	22	information	information	NOUN
american_scientific_journal-7672	127	23	under	under	ADP
american_scientific_journal-7672	127	24	ifrs	ifrs	PROPN
american_scientific_journal-7672	127	25	for	for	ADP
american_scientific_journal-7672	127	26	countries	country	NOUN
american_scientific_journal-7672	127	27	that	that	PRON
american_scientific_journal-7672	127	28	have	have	VERB
american_scientific_journal-7672	127	29	strong	strong	ADJ
american_scientific_journal-7672	127	30	legal	legal	ADJ
american_scientific_journal-7672	127	31	systems	system	NOUN
american_scientific_journal-7672	127	32	.	.	PUNCT
american_scientific_journal-7672	128	1	similarly	similarly	ADV
american_scientific_journal-7672	128	2	,	,	PUNCT
american_scientific_journal-7672	128	3	horton	horton	PROPN
american_scientific_journal-7672	128	4	and	and	CCONJ
american_scientific_journal-7672	128	5	his	his	PRON
american_scientific_journal-7672	128	6	colleagues	colleague	NOUN
american_scientific_journal-7672	128	7	[	[	X
american_scientific_journal-7672	128	8	32	32	NUM
american_scientific_journal-7672	128	9	]	]	PUNCT
american_scientific_journal-7672	128	10	state	state	NOUN
american_scientific_journal-7672	128	11	that	that	SCONJ
american_scientific_journal-7672	128	12	analysts	analyst	NOUN
american_scientific_journal-7672	128	13	’	'	PUNCT
american_scientific_journal-7672	128	14	forecasts	forecast	NOUN
american_scientific_journal-7672	128	15	have	have	AUX
american_scientific_journal-7672	128	16	improved	improve	VERB
american_scientific_journal-7672	128	17	under	under	ADP
american_scientific_journal-7672	128	18	ifrs	ifrs	NOUN
american_scientific_journal-7672	128	19	,	,	PUNCT
american_scientific_journal-7672	128	20	but	but	CCONJ
american_scientific_journal-7672	128	21	their	their	PRON
american_scientific_journal-7672	128	22	results	result	NOUN
american_scientific_journal-7672	128	23	may	may	AUX
american_scientific_journal-7672	128	24	have	have	AUX
american_scientific_journal-7672	128	25	been	be	AUX
american_scientific_journal-7672	128	26	affected	affect	VERB
american_scientific_journal-7672	128	27	by	by	ADP
american_scientific_journal-7672	128	28	the	the	DET
american_scientific_journal-7672	128	29	industry	industry	NOUN
american_scientific_journal-7672	128	30	and	and	CCONJ
american_scientific_journal-7672	128	31	country	country	NOUN
american_scientific_journal-7672	128	32	on	on	ADP
american_scientific_journal-7672	128	33	which	which	PRON
american_scientific_journal-7672	128	34	they	they	PRON
american_scientific_journal-7672	128	35	focus	focus	VERB
american_scientific_journal-7672	128	36	in	in	ADP
american_scientific_journal-7672	128	37	their	their	PRON
american_scientific_journal-7672	128	38	analysis	analysis	NOUN
american_scientific_journal-7672	128	39	.	.	PUNCT
american_scientific_journal-7672	129	1	it	it	PRON
american_scientific_journal-7672	129	2	seems	seem	VERB
american_scientific_journal-7672	129	3	,	,	PUNCT
american_scientific_journal-7672	129	4	therefore	therefore	ADV
american_scientific_journal-7672	129	5	,	,	PUNCT
american_scientific_journal-7672	129	6	that	that	SCONJ
american_scientific_journal-7672	129	7	although	although	SCONJ
american_scientific_journal-7672	129	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	129	9	values	value	NOUN
american_scientific_journal-7672	129	10	are	be	AUX
american_scientific_journal-7672	129	11	common	common	ADJ
american_scientific_journal-7672	129	12	,	,	PUNCT
american_scientific_journal-7672	129	13	their	their	PRON
american_scientific_journal-7672	129	14	implementation	implementation	NOUN
american_scientific_journal-7672	129	15	differs	differ	VERB
american_scientific_journal-7672	129	16	according	accord	VERB
american_scientific_journal-7672	129	17	to	to	ADP
american_scientific_journal-7672	129	18	the	the	DET
american_scientific_journal-7672	129	19	legal	legal	ADJ
american_scientific_journal-7672	129	20	framework	framework	NOUN
american_scientific_journal-7672	129	21	of	of	ADP
american_scientific_journal-7672	129	22	each	each	DET
american_scientific_journal-7672	129	23	country	country	NOUN
american_scientific_journal-7672	129	24	.	.	PUNCT
american_scientific_journal-7672	130	1	this	this	PRON
american_scientific_journal-7672	130	2	may	may	AUX
american_scientific_journal-7672	130	3	partially	partially	ADV
american_scientific_journal-7672	130	4	explain	explain	VERB
american_scientific_journal-7672	130	5	the	the	DET
american_scientific_journal-7672	130	6	heterogeneity	heterogeneity	NOUN
american_scientific_journal-7672	130	7	of	of	ADP
american_scientific_journal-7672	130	8	results	result	NOUN
american_scientific_journal-7672	130	9	exhibited	exhibit	VERB
american_scientific_journal-7672	130	10	following	follow	VERB
american_scientific_journal-7672	130	11	ifrs	ifrs	ADJ
american_scientific_journal-7672	130	12	adoption	adoption	NOUN
american_scientific_journal-7672	130	13	[	[	X
american_scientific_journal-7672	130	14	33	33	NUM
american_scientific_journal-7672	130	15	]	]	PUNCT
american_scientific_journal-7672	130	16	.	.	PUNCT
american_scientific_journal-7672	131	1	american	american	ADJ
american_scientific_journal-7672	131	2	academic	academic	ADJ
american_scientific_journal-7672	131	3	scientific	scientific	ADJ
american_scientific_journal-7672	131	4	research	research	NOUN
american_scientific_journal-7672	131	5	journal	journal	NOUN
american_scientific_journal-7672	131	6	for	for	ADP
american_scientific_journal-7672	131	7	engineering	engineering	NOUN
american_scientific_journal-7672	131	8	,	,	PUNCT
american_scientific_journal-7672	131	9	technology	technology	NOUN
american_scientific_journal-7672	131	10	,	,	PUNCT
american_scientific_journal-7672	131	11	and	and	CCONJ
american_scientific_journal-7672	131	12	sciences	science	NOUN
american_scientific_journal-7672	131	13	(	(	PUNCT
american_scientific_journal-7672	131	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	131	15	)	)	PUNCT
american_scientific_journal-7672	131	16	(	(	PUNCT
american_scientific_journal-7672	131	17	2022	2022	NUM
american_scientific_journal-7672	131	18	)	)	PUNCT
american_scientific_journal-7672	131	19	volume	volume	NOUN
american_scientific_journal-7672	131	20	89	89	NUM
american_scientific_journal-7672	131	21	,	,	PUNCT
american_scientific_journal-7672	131	22	no1	no1	PROPN
american_scientific_journal-7672	131	23	,	,	PUNCT
american_scientific_journal-7672	131	24	pp	pp	ADV
american_scientific_journal-7672	131	25	73	73	NUM
american_scientific_journal-7672	131	26	-	-	SYM
american_scientific_journal-7672	131	27	123	123	NUM
american_scientific_journal-7672	131	28	78	78	NUM
american_scientific_journal-7672	131	29	2.2	2.2	NUM
american_scientific_journal-7672	131	30	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	131	31	after	after	SCONJ
american_scientific_journal-7672	131	32	ifrs	ifrs	NOUN
american_scientific_journal-7672	131	33	introduction	introduction	NOUN
american_scientific_journal-7672	131	34	adopting	adopt	VERB
american_scientific_journal-7672	131	35	ifrs	ifrs	PROPN
american_scientific_journal-7672	131	36	offer	offer	VERB
american_scientific_journal-7672	131	37	a	a	DET
american_scientific_journal-7672	131	38	solution	solution	NOUN
american_scientific_journal-7672	131	39	to	to	ADP
american_scientific_journal-7672	131	40	the	the	DET
american_scientific_journal-7672	131	41	barriers	barrier	NOUN
american_scientific_journal-7672	131	42	to	to	ADP
american_scientific_journal-7672	131	43	harmonising	harmonise	VERB
american_scientific_journal-7672	131	44	accounting	accounting	NOUN
american_scientific_journal-7672	131	45	.	.	PUNCT
american_scientific_journal-7672	132	1	this	this	PRON
american_scientific_journal-7672	132	2	would	would	AUX
american_scientific_journal-7672	132	3	reduce	reduce	VERB
american_scientific_journal-7672	132	4	uncertainty	uncertainty	NOUN
american_scientific_journal-7672	132	5	and	and	CCONJ
american_scientific_journal-7672	132	6	information	information	NOUN
american_scientific_journal-7672	132	7	asymmetry	asymmetry	NOUN
american_scientific_journal-7672	132	8	for	for	ADP
american_scientific_journal-7672	132	9	investors	investor	NOUN
american_scientific_journal-7672	132	10	,	,	PUNCT
american_scientific_journal-7672	132	11	enhance	enhance	VERB
american_scientific_journal-7672	132	12	financing	financing	NOUN
american_scientific_journal-7672	132	13	opportunities	opportunity	NOUN
american_scientific_journal-7672	132	14	,	,	PUNCT
american_scientific_journal-7672	132	15	decrease	decrease	VERB
american_scientific_journal-7672	132	16	market	market	NOUN
american_scientific_journal-7672	132	17	uncertainty	uncertainty	NOUN
american_scientific_journal-7672	132	18	,	,	PUNCT
american_scientific_journal-7672	132	19	and	and	CCONJ
american_scientific_journal-7672	132	20	lead	lead	VERB
american_scientific_journal-7672	132	21	to	to	ADP
american_scientific_journal-7672	132	22	higher	high	ADJ
american_scientific_journal-7672	132	23	stock	stock	NOUN
american_scientific_journal-7672	132	24	returns	return	NOUN
american_scientific_journal-7672	132	25	[	[	X
american_scientific_journal-7672	132	26	34	34	NUM
american_scientific_journal-7672	132	27	]	]	PUNCT
american_scientific_journal-7672	132	28	.	.	PUNCT
american_scientific_journal-7672	133	1	these	these	PRON
american_scientific_journal-7672	133	2	are	be	AUX
american_scientific_journal-7672	133	3	strong	strong	ADJ
american_scientific_journal-7672	133	4	motives	motive	NOUN
american_scientific_journal-7672	133	5	for	for	SCONJ
american_scientific_journal-7672	133	6	countries	country	NOUN
american_scientific_journal-7672	133	7	to	to	PART
american_scientific_journal-7672	133	8	adopt	adopt	VERB
american_scientific_journal-7672	133	9	ifrs	ifrs	NOUN
american_scientific_journal-7672	133	10	[	[	X
american_scientific_journal-7672	133	11	6	6	NUM
american_scientific_journal-7672	133	12	]	]	PUNCT
american_scientific_journal-7672	133	13	,	,	PUNCT
american_scientific_journal-7672	133	14	and	and	CCONJ
american_scientific_journal-7672	133	15	firms	firm	NOUN
american_scientific_journal-7672	133	16	in	in	ADP
american_scientific_journal-7672	133	17	a	a	DET
american_scientific_journal-7672	133	18	lower	low	ADJ
american_scientific_journal-7672	133	19	-	-	PUNCT
american_scientific_journal-7672	133	20	quality	quality	NOUN
american_scientific_journal-7672	133	21	information	information	NOUN
american_scientific_journal-7672	133	22	environment	environment	NOUN
american_scientific_journal-7672	133	23	will	will	AUX
american_scientific_journal-7672	133	24	gain	gain	VERB
american_scientific_journal-7672	133	25	even	even	ADV
american_scientific_journal-7672	133	26	greater	great	ADJ
american_scientific_journal-7672	133	27	benefits	benefit	NOUN
american_scientific_journal-7672	133	28	[	[	X
american_scientific_journal-7672	133	29	35	35	NUM
american_scientific_journal-7672	133	30	]	]	PUNCT
american_scientific_journal-7672	133	31	.	.	PUNCT
american_scientific_journal-7672	134	1	this	this	PRON
american_scientific_journal-7672	134	2	may	may	AUX
american_scientific_journal-7672	134	3	suggest	suggest	VERB
american_scientific_journal-7672	134	4	that	that	SCONJ
american_scientific_journal-7672	134	5	comparability	comparability	NOUN
american_scientific_journal-7672	134	6	of	of	ADP
american_scientific_journal-7672	134	7	accounting	accounting	NOUN
american_scientific_journal-7672	134	8	reports	report	NOUN
american_scientific_journal-7672	134	9	between	between	ADP
american_scientific_journal-7672	134	10	companies	company	NOUN
american_scientific_journal-7672	134	11	from	from	ADP
american_scientific_journal-7672	134	12	different	different	ADJ
american_scientific_journal-7672	134	13	countries	country	NOUN
american_scientific_journal-7672	134	14	may	may	AUX
american_scientific_journal-7672	134	15	increase	increase	VERB
american_scientific_journal-7672	134	16	under	under	ADP
american_scientific_journal-7672	134	17	ifrs	ifrs	NOUN
american_scientific_journal-7672	134	18	[	[	X
american_scientific_journal-7672	134	19	36	36	NUM
american_scientific_journal-7672	134	20	]	]	PUNCT
american_scientific_journal-7672	134	21	.	.	PUNCT
american_scientific_journal-7672	135	1	however	however	ADV
american_scientific_journal-7672	135	2	,	,	PUNCT
american_scientific_journal-7672	135	3	the	the	DET
american_scientific_journal-7672	135	4	heterogeneity	heterogeneity	NOUN
american_scientific_journal-7672	135	5	of	of	ADP
american_scientific_journal-7672	135	6	economies	economy	NOUN
american_scientific_journal-7672	135	7	that	that	PRON
american_scientific_journal-7672	135	8	have	have	AUX
american_scientific_journal-7672	135	9	adopted	adopt	VERB
american_scientific_journal-7672	135	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	135	11	,	,	PUNCT
american_scientific_journal-7672	135	12	especially	especially	ADV
american_scientific_journal-7672	135	13	those	those	PRON
american_scientific_journal-7672	135	14	outside	outside	ADJ
american_scientific_journal-7672	135	15	europe	europe	PROPN
american_scientific_journal-7672	135	16	,	,	PUNCT
american_scientific_journal-7672	135	17	as	as	ADV
american_scientific_journal-7672	135	18	well	well	ADV
american_scientific_journal-7672	135	19	as	as	ADP
american_scientific_journal-7672	135	20	their	their	PRON
american_scientific_journal-7672	135	21	different	different	ADJ
american_scientific_journal-7672	135	22	reactions	reaction	NOUN
american_scientific_journal-7672	135	23	under	under	ADP
american_scientific_journal-7672	135	24	common	common	ADJ
american_scientific_journal-7672	135	25	rules	rule	NOUN
american_scientific_journal-7672	135	26	[	[	X
american_scientific_journal-7672	135	27	37	37	NUM
american_scientific_journal-7672	135	28	]	]	PUNCT
american_scientific_journal-7672	135	29	,	,	PUNCT
american_scientific_journal-7672	135	30	may	may	AUX
american_scientific_journal-7672	135	31	offer	offer	VERB
american_scientific_journal-7672	135	32	reasons	reason	NOUN
american_scientific_journal-7672	135	33	for	for	ADP
american_scientific_journal-7672	135	34	preserving	preserve	VERB
american_scientific_journal-7672	135	35	accounting	accounting	NOUN
american_scientific_journal-7672	135	36	diversity	diversity	NOUN
american_scientific_journal-7672	135	37	.	.	PUNCT
american_scientific_journal-7672	136	1	therefore	therefore	ADV
american_scientific_journal-7672	136	2	,	,	PUNCT
american_scientific_journal-7672	136	3	recent	recent	ADJ
american_scientific_journal-7672	136	4	literature	literature	NOUN
american_scientific_journal-7672	136	5	has	have	AUX
american_scientific_journal-7672	136	6	focused	focus	VERB
american_scientific_journal-7672	136	7	on	on	ADP
american_scientific_journal-7672	136	8	whether	whether	SCONJ
american_scientific_journal-7672	136	9	ifrs	ifrs	NOUN
american_scientific_journal-7672	136	10	adoption	adoption	NOUN
american_scientific_journal-7672	136	11	can	can	AUX
american_scientific_journal-7672	136	12	achieve	achieve	VERB
american_scientific_journal-7672	136	13	the	the	DET
american_scientific_journal-7672	136	14	desired	desire	VERB
american_scientific_journal-7672	136	15	comparability	comparability	NOUN
american_scientific_journal-7672	136	16	across	across	ADP
american_scientific_journal-7672	136	17	countries	country	NOUN
american_scientific_journal-7672	136	18	[	[	X
american_scientific_journal-7672	136	19	38	38	NUM
american_scientific_journal-7672	136	20	]	]	PUNCT
american_scientific_journal-7672	136	21	.	.	PUNCT
american_scientific_journal-7672	137	1	most	most	ADJ
american_scientific_journal-7672	137	2	researchers	researcher	NOUN
american_scientific_journal-7672	137	3	suggest	suggest	VERB
american_scientific_journal-7672	137	4	that	that	SCONJ
american_scientific_journal-7672	137	5	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	137	6	can	can	AUX
american_scientific_journal-7672	137	7	not	not	PART
american_scientific_journal-7672	137	8	be	be	AUX
american_scientific_journal-7672	137	9	achieved	achieve	VERB
american_scientific_journal-7672	137	10	simply	simply	ADV
american_scientific_journal-7672	137	11	by	by	ADP
american_scientific_journal-7672	137	12	implementing	implement	VERB
american_scientific_journal-7672	137	13	the	the	DET
american_scientific_journal-7672	137	14	new	new	ADJ
american_scientific_journal-7672	137	15	accounting	accounting	NOUN
american_scientific_journal-7672	137	16	standards	standard	NOUN
american_scientific_journal-7672	137	17	[	[	X
american_scientific_journal-7672	137	18	15	15	NUM
american_scientific_journal-7672	137	19	]	]	X
american_scientific_journal-7672	137	20	,	,	PUNCT
american_scientific_journal-7672	137	21	as	as	SCONJ
american_scientific_journal-7672	137	22	additional	additional	ADJ
american_scientific_journal-7672	137	23	factors	factor	NOUN
american_scientific_journal-7672	137	24	must	must	AUX
american_scientific_journal-7672	137	25	be	be	AUX
american_scientific_journal-7672	137	26	overcome	overcome	VERB
american_scientific_journal-7672	137	27	.	.	PUNCT
american_scientific_journal-7672	138	1	basilico	basilico	NOUN
american_scientific_journal-7672	138	2	and	and	CCONJ
american_scientific_journal-7672	138	3	johnsen	johnsen	PROPN
american_scientific_journal-7672	138	4	[	[	X
american_scientific_journal-7672	138	5	39	39	NUM
american_scientific_journal-7672	138	6	,	,	PUNCT
american_scientific_journal-7672	138	7	p.9	p.9	X
american_scientific_journal-7672	138	8	]	]	PUNCT
american_scientific_journal-7672	138	9	identify	identify	VERB
american_scientific_journal-7672	138	10	legal	legal	ADJ
american_scientific_journal-7672	138	11	,	,	PUNCT
american_scientific_journal-7672	138	12	cultural	cultural	ADJ
american_scientific_journal-7672	138	13	,	,	PUNCT
american_scientific_journal-7672	138	14	governance	governance	NOUN
american_scientific_journal-7672	138	15	and	and	CCONJ
american_scientific_journal-7672	138	16	firm	firm	ADJ
american_scientific_journal-7672	138	17	-	-	PUNCT
american_scientific_journal-7672	138	18	level	level	NOUN
american_scientific_journal-7672	138	19	incentives	incentive	NOUN
american_scientific_journal-7672	138	20	for	for	ADP
american_scientific_journal-7672	138	21	european	european	ADJ
american_scientific_journal-7672	138	22	countries	country	NOUN
american_scientific_journal-7672	139	1	[	[	X
american_scientific_journal-7672	139	2	40,41,30,42,43	40,41,30,42,43	PROPN
american_scientific_journal-7672	139	3	]	]	X
american_scientific_journal-7672	139	4	.	.	PUNCT
american_scientific_journal-7672	140	1	however	however	ADV
american_scientific_journal-7672	140	2	,	,	PUNCT
american_scientific_journal-7672	140	3	additional	additional	ADJ
american_scientific_journal-7672	140	4	accounting	accounting	NOUN
american_scientific_journal-7672	140	5	issues	issue	NOUN
american_scientific_journal-7672	140	6	may	may	AUX
american_scientific_journal-7672	140	7	affect	affect	VERB
american_scientific_journal-7672	140	8	the	the	DET
american_scientific_journal-7672	140	9	level	level	NOUN
american_scientific_journal-7672	140	10	of	of	ADP
american_scientific_journal-7672	140	11	ifrs	ifrs	NOUN
american_scientific_journal-7672	140	12	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	140	13	.	.	PUNCT
american_scientific_journal-7672	141	1	the	the	DET
american_scientific_journal-7672	141	2	formulation	formulation	NOUN
american_scientific_journal-7672	141	3	process	process	NOUN
american_scientific_journal-7672	141	4	may	may	AUX
american_scientific_journal-7672	141	5	give	give	VERB
american_scientific_journal-7672	141	6	an	an	DET
american_scientific_journal-7672	141	7	advantage	advantage	NOUN
american_scientific_journal-7672	141	8	to	to	ADP
american_scientific_journal-7672	141	9	countries	country	NOUN
american_scientific_journal-7672	141	10	that	that	PRON
american_scientific_journal-7672	141	11	used	use	VERB
american_scientific_journal-7672	141	12	to	to	PART
american_scientific_journal-7672	141	13	follow	follow	VERB
american_scientific_journal-7672	141	14	the	the	DET
american_scientific_journal-7672	141	15	anglo	anglo	ADJ
american_scientific_journal-7672	141	16	-	-	PUNCT
american_scientific_journal-7672	141	17	saxon	saxon	NOUN
american_scientific_journal-7672	141	18	accounting	accounting	NOUN
american_scientific_journal-7672	141	19	system	system	NOUN
american_scientific_journal-7672	141	20	,	,	PUNCT
american_scientific_journal-7672	141	21	as	as	SCONJ
american_scientific_journal-7672	141	22	ifrs	ifrs	PROPN
american_scientific_journal-7672	141	23	seems	seem	VERB
american_scientific_journal-7672	141	24	to	to	PART
american_scientific_journal-7672	141	25	have	have	AUX
american_scientific_journal-7672	141	26	assimilated	assimilate	VERB
american_scientific_journal-7672	141	27	this	this	DET
american_scientific_journal-7672	141	28	framework	framework	NOUN
american_scientific_journal-7672	141	29	[	[	X
american_scientific_journal-7672	141	30	44	44	NUM
american_scientific_journal-7672	141	31	]	]	PUNCT
american_scientific_journal-7672	141	32	.	.	PUNCT
american_scientific_journal-7672	142	1	analysis	analysis	NOUN
american_scientific_journal-7672	142	2	of	of	ADP
american_scientific_journal-7672	142	3	this	this	DET
american_scientific_journal-7672	142	4	environment	environment	NOUN
american_scientific_journal-7672	142	5	reveals	reveal	VERB
american_scientific_journal-7672	142	6	interesting	interesting	ADJ
american_scientific_journal-7672	142	7	results	result	NOUN
american_scientific_journal-7672	142	8	,	,	PUNCT
american_scientific_journal-7672	142	9	as	as	SCONJ
american_scientific_journal-7672	142	10	most	most	ADJ
american_scientific_journal-7672	142	11	eu	eu	PROPN
american_scientific_journal-7672	142	12	countries	country	NOUN
american_scientific_journal-7672	142	13	follow	follow	VERB
american_scientific_journal-7672	142	14	the	the	DET
american_scientific_journal-7672	142	15	continental	continental	ADJ
american_scientific_journal-7672	142	16	accounting	accounting	NOUN
american_scientific_journal-7672	142	17	system	system	NOUN
american_scientific_journal-7672	142	18	[	[	X
american_scientific_journal-7672	142	19	45,46,47	45,46,47	NUM
american_scientific_journal-7672	142	20	]	]	X
american_scientific_journal-7672	142	21	,	,	PUNCT
american_scientific_journal-7672	142	22	further	far	ADV
american_scientific_journal-7672	142	23	influencing	influence	VERB
american_scientific_journal-7672	142	24	the	the	DET
american_scientific_journal-7672	142	25	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	142	26	of	of	ADP
american_scientific_journal-7672	142	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	142	28	.	.	PUNCT
american_scientific_journal-7672	143	1	however	however	ADV
american_scientific_journal-7672	143	2	,	,	PUNCT
american_scientific_journal-7672	143	3	it	it	PRON
american_scientific_journal-7672	143	4	is	be	AUX
american_scientific_journal-7672	143	5	not	not	PART
american_scientific_journal-7672	143	6	only	only	ADV
american_scientific_journal-7672	143	7	material	material	NOUN
american_scientific_journal-7672	143	8	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	143	9	that	that	PRON
american_scientific_journal-7672	143	10	is	be	AUX
american_scientific_journal-7672	143	11	questioned	question	VERB
american_scientific_journal-7672	143	12	,	,	PUNCT
american_scientific_journal-7672	143	13	as	as	SCONJ
american_scientific_journal-7672	143	14	many	many	ADJ
american_scientific_journal-7672	143	15	researchers	researcher	NOUN
american_scientific_journal-7672	143	16	suggest	suggest	VERB
american_scientific_journal-7672	143	17	that	that	SCONJ
american_scientific_journal-7672	143	18	the	the	DET
american_scientific_journal-7672	143	19	iasb	iasb	NOUN
american_scientific_journal-7672	143	20	must	must	AUX
american_scientific_journal-7672	143	21	also	also	ADV
american_scientific_journal-7672	143	22	continue	continue	VERB
american_scientific_journal-7672	143	23	to	to	PART
american_scientific_journal-7672	143	24	work	work	VERB
american_scientific_journal-7672	143	25	toward	toward	ADP
american_scientific_journal-7672	143	26	greater	great	ADJ
american_scientific_journal-7672	143	27	formal	formal	ADJ
american_scientific_journal-7672	143	28	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	143	29	[	[	X
american_scientific_journal-7672	143	30	48	48	NUM
american_scientific_journal-7672	143	31	]	]	PUNCT
american_scientific_journal-7672	143	32	.	.	PUNCT
american_scientific_journal-7672	144	1	they	they	PRON
american_scientific_journal-7672	144	2	suggest	suggest	VERB
american_scientific_journal-7672	144	3	that	that	SCONJ
american_scientific_journal-7672	144	4	ifrs	ifrs	PROPN
american_scientific_journal-7672	144	5	allow	allow	VERB
american_scientific_journal-7672	144	6	too	too	ADV
american_scientific_journal-7672	144	7	much	much	ADJ
american_scientific_journal-7672	144	8	freedom	freedom	NOUN
american_scientific_journal-7672	144	9	of	of	ADP
american_scientific_journal-7672	144	10	judgment	judgment	NOUN
american_scientific_journal-7672	144	11	in	in	ADP
american_scientific_journal-7672	144	12	the	the	DET
american_scientific_journal-7672	144	13	same	same	ADJ
american_scientific_journal-7672	144	14	measurements	measurement	NOUN
american_scientific_journal-7672	144	15	and	and	CCONJ
american_scientific_journal-7672	144	16	procedures	procedure	NOUN
american_scientific_journal-7672	144	17	,	,	PUNCT
american_scientific_journal-7672	144	18	which	which	PRON
american_scientific_journal-7672	144	19	may	may	AUX
american_scientific_journal-7672	144	20	have	have	VERB
american_scientific_journal-7672	144	21	adverse	adverse	ADJ
american_scientific_journal-7672	144	22	effects	effect	NOUN
american_scientific_journal-7672	144	23	,	,	PUNCT
american_scientific_journal-7672	144	24	as	as	SCONJ
american_scientific_journal-7672	144	25	recent	recent	ADJ
american_scientific_journal-7672	144	26	studies	study	NOUN
american_scientific_journal-7672	144	27	suggest	suggest	VERB
american_scientific_journal-7672	144	28	that	that	SCONJ
american_scientific_journal-7672	144	29	introducing	introduce	VERB
american_scientific_journal-7672	144	30	common	common	ADJ
american_scientific_journal-7672	144	31	regulations	regulation	NOUN
american_scientific_journal-7672	144	32	to	to	ADP
american_scientific_journal-7672	144	33	countries	country	NOUN
american_scientific_journal-7672	144	34	,	,	PUNCT
american_scientific_journal-7672	144	35	without	without	ADP
american_scientific_journal-7672	144	36	common	common	ADJ
american_scientific_journal-7672	144	37	strictness	strictness	NOUN
american_scientific_journal-7672	144	38	of	of	ADP
american_scientific_journal-7672	144	39	enforcement	enforcement	NOUN
american_scientific_journal-7672	144	40	,	,	PUNCT
american_scientific_journal-7672	144	41	may	may	AUX
american_scientific_journal-7672	144	42	have	have	VERB
american_scientific_journal-7672	144	43	the	the	DET
american_scientific_journal-7672	144	44	opposite	opposite	ADJ
american_scientific_journal-7672	144	45	effect	effect	NOUN
american_scientific_journal-7672	144	46	to	to	ADP
american_scientific_journal-7672	144	47	the	the	DET
american_scientific_journal-7672	144	48	desired	desire	VERB
american_scientific_journal-7672	144	49	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	144	50	[	[	X
american_scientific_journal-7672	144	51	49	49	NUM
american_scientific_journal-7672	144	52	]	]	PUNCT
american_scientific_journal-7672	144	53	.	.	PUNCT
american_scientific_journal-7672	145	1	in	in	ADP
american_scientific_journal-7672	145	2	fact	fact	NOUN
american_scientific_journal-7672	145	3	,	,	PUNCT
american_scientific_journal-7672	145	4	simply	simply	ADV
american_scientific_journal-7672	145	5	mandating	mandate	VERB
american_scientific_journal-7672	145	6	new	new	ADJ
american_scientific_journal-7672	145	7	accounting	accounting	NOUN
american_scientific_journal-7672	145	8	standards	standard	NOUN
american_scientific_journal-7672	145	9	is	be	AUX
american_scientific_journal-7672	145	10	not	not	PART
american_scientific_journal-7672	145	11	sufficient	sufficient	ADJ
american_scientific_journal-7672	145	12	to	to	PART
american_scientific_journal-7672	145	13	produce	produce	VERB
american_scientific_journal-7672	145	14	uniformity	uniformity	NOUN
american_scientific_journal-7672	145	15	,	,	PUNCT
american_scientific_journal-7672	145	16	if	if	SCONJ
american_scientific_journal-7672	145	17	they	they	PRON
american_scientific_journal-7672	145	18	are	be	AUX
american_scientific_journal-7672	145	19	not	not	PART
american_scientific_journal-7672	145	20	backed	back	VERB
american_scientific_journal-7672	145	21	by	by	ADP
american_scientific_journal-7672	145	22	strong	strong	ADJ
american_scientific_journal-7672	145	23	,	,	PUNCT
american_scientific_journal-7672	145	24	centrally	centrally	ADV
american_scientific_journal-7672	145	25	harmonised	harmonise	VERB
american_scientific_journal-7672	145	26	institutions	institution	NOUN
american_scientific_journal-7672	145	27	[	[	X
american_scientific_journal-7672	145	28	50	50	NUM
american_scientific_journal-7672	145	29	]	]	PUNCT
american_scientific_journal-7672	145	30	,	,	PUNCT
american_scientific_journal-7672	145	31	eliminating	eliminate	VERB
american_scientific_journal-7672	145	32	any	any	DET
american_scientific_journal-7672	145	33	local	local	ADJ
american_scientific_journal-7672	145	34	enforcement	enforcement	NOUN
american_scientific_journal-7672	145	35	[	[	X
american_scientific_journal-7672	145	36	51	51	NUM
american_scientific_journal-7672	145	37	]	]	PUNCT
american_scientific_journal-7672	145	38	.	.	PUNCT
american_scientific_journal-7672	146	1	for	for	ADP
american_scientific_journal-7672	146	2	example	example	NOUN
american_scientific_journal-7672	146	3	,	,	PUNCT
american_scientific_journal-7672	146	4	firms	firm	NOUN
american_scientific_journal-7672	146	5	’	'	PUNCT
american_scientific_journal-7672	146	6	freedom	freedom	NOUN
american_scientific_journal-7672	146	7	of	of	ADP
american_scientific_journal-7672	146	8	judgment	judgment	NOUN
american_scientific_journal-7672	146	9	in	in	ADP
american_scientific_journal-7672	146	10	the	the	DET
american_scientific_journal-7672	146	11	recognition	recognition	NOUN
american_scientific_journal-7672	146	12	of	of	ADP
american_scientific_journal-7672	146	13	provisions	provision	NOUN
american_scientific_journal-7672	146	14	may	may	AUX
american_scientific_journal-7672	146	15	affect	affect	VERB
american_scientific_journal-7672	146	16	the	the	DET
american_scientific_journal-7672	146	17	comparability	comparability	NOUN
american_scientific_journal-7672	146	18	of	of	ADP
american_scientific_journal-7672	146	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	146	20	values	value	NOUN
american_scientific_journal-7672	146	21	.	.	PUNCT
american_scientific_journal-7672	147	1	indeed	indeed	ADV
american_scientific_journal-7672	147	2	,	,	PUNCT
american_scientific_journal-7672	147	3	they	they	PRON
american_scientific_journal-7672	147	4	may	may	AUX
american_scientific_journal-7672	147	5	classify	classify	VERB
american_scientific_journal-7672	147	6	provisions	provision	NOUN
american_scientific_journal-7672	147	7	under	under	ADP
american_scientific_journal-7672	147	8	ias	ias	PROPN
american_scientific_journal-7672	147	9	12	12	NUM
american_scientific_journal-7672	147	10	,	,	PUNCT
american_scientific_journal-7672	147	11	ias	ia	VERB
american_scientific_journal-7672	147	12	38	38	NUM
american_scientific_journal-7672	147	13	as	as	ADP
american_scientific_journal-7672	147	14	capitalisation	capitalisation	NOUN
american_scientific_journal-7672	147	15	options	option	NOUN
american_scientific_journal-7672	147	16	or	or	CCONJ
american_scientific_journal-7672	147	17	ias	ias	PRON
american_scientific_journal-7672	147	18	11	11	NUM
american_scientific_journal-7672	147	19	[	[	X
american_scientific_journal-7672	147	20	52	52	NUM
american_scientific_journal-7672	147	21	]	]	PUNCT
american_scientific_journal-7672	147	22	.	.	PUNCT
american_scientific_journal-7672	148	1	3	3	NUM
american_scientific_journal-7672	148	2	these	these	DET
american_scientific_journal-7672	148	3	options	option	NOUN
american_scientific_journal-7672	148	4	appear	appear	VERB
american_scientific_journal-7672	148	5	to	to	PART
american_scientific_journal-7672	148	6	be	be	AUX
american_scientific_journal-7672	148	7	influenced	influence	VERB
american_scientific_journal-7672	148	8	by	by	ADP
american_scientific_journal-7672	148	9	the	the	DET
american_scientific_journal-7672	148	10	national	national	ADJ
american_scientific_journal-7672	148	11	accounting	accounting	PROPN
american_scientific_journal-7672	148	12	culture	culture	NOUN
american_scientific_journal-7672	148	13	and	and	CCONJ
american_scientific_journal-7672	148	14	regulation	regulation	NOUN
american_scientific_journal-7672	148	15	of	of	ADP
american_scientific_journal-7672	148	16	the	the	DET
american_scientific_journal-7672	148	17	countries	country	NOUN
american_scientific_journal-7672	148	18	in	in	ADP
american_scientific_journal-7672	148	19	which	which	PRON
american_scientific_journal-7672	148	20	companies	company	NOUN
american_scientific_journal-7672	148	21	operate	operate	VERB
american_scientific_journal-7672	148	22	.	.	PUNCT
american_scientific_journal-7672	149	1	this	this	PRON
american_scientific_journal-7672	149	2	,	,	PUNCT
american_scientific_journal-7672	149	3	in	in	ADP
american_scientific_journal-7672	149	4	turn	turn	NOUN
american_scientific_journal-7672	149	5	,	,	PUNCT
american_scientific_journal-7672	149	6	affects	affect	VERB
american_scientific_journal-7672	149	7	ifrs	ifrs	ADJ
american_scientific_journal-7672	149	8	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	149	9	[	[	X
american_scientific_journal-7672	149	10	53	53	NUM
american_scientific_journal-7672	149	11	]	]	PUNCT
american_scientific_journal-7672	149	12	.	.	PUNCT
american_scientific_journal-7672	150	1	further	further	ADJ
american_scientific_journal-7672	150	2	similar	similar	ADJ
american_scientific_journal-7672	150	3	cases	case	NOUN
american_scientific_journal-7672	150	4	may	may	AUX
american_scientific_journal-7672	150	5	relate	relate	VERB
american_scientific_journal-7672	150	6	to	to	ADP
american_scientific_journal-7672	150	7	the	the	DET
american_scientific_journal-7672	150	8	fact	fact	NOUN
american_scientific_journal-7672	150	9	that	that	SCONJ
american_scientific_journal-7672	150	10	not	not	PART
american_scientific_journal-7672	150	11	all	all	DET
american_scientific_journal-7672	150	12	countries	country	NOUN
american_scientific_journal-7672	150	13	that	that	PRON
american_scientific_journal-7672	150	14	have	have	AUX
american_scientific_journal-7672	150	15	adopted	adopt	VERB
american_scientific_journal-7672	150	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	150	17	require	require	NOUN
american_scientific_journal-7672	150	18	listed	list	VERB
american_scientific_journal-7672	150	19	companies	company	NOUN
american_scientific_journal-7672	150	20	to	to	PART
american_scientific_journal-7672	150	21	complete	complete	VERB
american_scientific_journal-7672	150	22	their	their	PRON
american_scientific_journal-7672	150	23	accounts	account	NOUN
american_scientific_journal-7672	150	24	according	accord	VERB
american_scientific_journal-7672	150	25	to	to	ADP
american_scientific_journal-7672	150	26	ifrs	ifrs	PROPN
american_scientific_journal-7672	150	27	.	.	PUNCT
american_scientific_journal-7672	151	1	furthermore	furthermore	ADV
american_scientific_journal-7672	151	2	,	,	PUNCT
american_scientific_journal-7672	151	3	in	in	ADP
american_scientific_journal-7672	151	4	relation	relation	NOUN
american_scientific_journal-7672	151	5	to	to	ADP
american_scientific_journal-7672	151	6	financial	financial	ADJ
american_scientific_journal-7672	151	7	reporting	reporting	NOUN
american_scientific_journal-7672	151	8	for	for	ADP
american_scientific_journal-7672	151	9	non	non	ADJ
american_scientific_journal-7672	151	10	-	-	ADJ
american_scientific_journal-7672	151	11	listed	listed	ADJ
american_scientific_journal-7672	151	12	companies	company	NOUN
american_scientific_journal-7672	151	13	,	,	PUNCT
american_scientific_journal-7672	151	14	the	the	DET
american_scientific_journal-7672	151	15	iasb	iasb	NOUN
american_scientific_journal-7672	151	16	seems	seem	VERB
american_scientific_journal-7672	151	17	to	to	PART
american_scientific_journal-7672	151	18	have	have	AUX
american_scientific_journal-7672	151	19	allowed	allow	VERB
american_scientific_journal-7672	151	20	considerable	considerable	ADJ
american_scientific_journal-7672	151	21	discretion	discretion	NOUN
american_scientific_journal-7672	151	22	for	for	ADP
american_scientific_journal-7672	151	23	national	national	ADJ
american_scientific_journal-7672	151	24	enforcement	enforcement	NOUN
american_scientific_journal-7672	151	25	,	,	PUNCT
american_scientific_journal-7672	151	26	as	as	SCONJ
american_scientific_journal-7672	151	27	some	some	DET
american_scientific_journal-7672	151	28	countries	country	NOUN
american_scientific_journal-7672	151	29	have	have	AUX
american_scientific_journal-7672	151	30	already	already	ADV
american_scientific_journal-7672	151	31	established	establish	VERB
american_scientific_journal-7672	151	32	their	their	PRON
american_scientific_journal-7672	151	33	standards	standard	NOUN
american_scientific_journal-7672	151	34	according	accord	VERB
american_scientific_journal-7672	151	35	to	to	ADP
american_scientific_journal-7672	151	36	ifrs	ifrs	PROPN
american_scientific_journal-7672	151	37	,	,	PUNCT
american_scientific_journal-7672	151	38	while	while	SCONJ
american_scientific_journal-7672	151	39	other	other	ADJ
american_scientific_journal-7672	151	40	economies	economy	NOUN
american_scientific_journal-7672	151	41	,	,	PUNCT
american_scientific_journal-7672	151	42	such	such	ADJ
american_scientific_journal-7672	151	43	as	as	ADP
american_scientific_journal-7672	151	44	greece	greece	PROPN
american_scientific_journal-7672	151	45	,	,	PUNCT
american_scientific_journal-7672	151	46	have	have	AUX
american_scientific_journal-7672	151	47	only	only	ADV
american_scientific_journal-7672	151	48	recently	recently	ADV
american_scientific_journal-7672	151	49	started	start	VERB
american_scientific_journal-7672	151	50	to	to	PART
american_scientific_journal-7672	151	51	harmonise	harmonise	VERB
american_scientific_journal-7672	151	52	their	their	PRON
american_scientific_journal-7672	151	53	national	national	ADJ
american_scientific_journal-7672	151	54	accounting	accounting	NOUN
american_scientific_journal-7672	151	55	values	value	NOUN
american_scientific_journal-7672	151	56	with	with	ADP
american_scientific_journal-7672	151	57	ifrs	ifrs	PROPN
american_scientific_journal-7672	151	58	for	for	ADP
american_scientific_journal-7672	151	59	non	non	ADJ
american_scientific_journal-7672	151	60	-	-	ADJ
american_scientific_journal-7672	151	61	listed	listed	ADJ
american_scientific_journal-7672	151	62	firms	firm	NOUN
american_scientific_journal-7672	151	63	.	.	PUNCT
american_scientific_journal-7672	152	1	such	such	ADJ
american_scientific_journal-7672	152	2	state	state	NOUN
american_scientific_journal-7672	152	3	enforcement	enforcement	NOUN
american_scientific_journal-7672	152	4	favours	favour	VERB
american_scientific_journal-7672	152	5	some	some	DET
american_scientific_journal-7672	152	6	countries	country	NOUN
american_scientific_journal-7672	152	7	and	and	CCONJ
american_scientific_journal-7672	152	8	companies	company	NOUN
american_scientific_journal-7672	152	9	,	,	PUNCT
american_scientific_journal-7672	152	10	giving	give	VERB
american_scientific_journal-7672	152	11	them	they	PRON
american_scientific_journal-7672	152	12	an	an	DET
american_scientific_journal-7672	152	13	advantage	advantage	NOUN
american_scientific_journal-7672	152	14	over	over	ADP
american_scientific_journal-7672	152	15	other	other	ADJ
american_scientific_journal-7672	152	16	ifrs	ifrs	NOUN
american_scientific_journal-7672	152	17	countries	country	NOUN
american_scientific_journal-7672	152	18	and	and	CCONJ
american_scientific_journal-7672	152	19	firms	firm	NOUN
american_scientific_journal-7672	152	20	[	[	X
american_scientific_journal-7672	152	21	54	54	NUM
american_scientific_journal-7672	152	22	]	]	PUNCT
american_scientific_journal-7672	152	23	.	.	PUNCT
american_scientific_journal-7672	153	1	overall	overall	ADV
american_scientific_journal-7672	153	2	,	,	PUNCT
american_scientific_journal-7672	153	3	the	the	DET
american_scientific_journal-7672	153	4	literature	literature	NOUN
american_scientific_journal-7672	153	5	suggests	suggest	VERB
american_scientific_journal-7672	153	6	a	a	DET
american_scientific_journal-7672	153	7	lack	lack	NOUN
american_scientific_journal-7672	153	8	of	of	ADP
american_scientific_journal-7672	153	9	consistency	consistency	NOUN
american_scientific_journal-7672	153	10	in	in	ADP
american_scientific_journal-7672	153	11	accounting	accounting	NOUN
american_scientific_journal-7672	153	12	between	between	ADP
american_scientific_journal-7672	153	13	member	member	NOUN
american_scientific_journal-7672	153	14	states	state	NOUN
american_scientific_journal-7672	153	15	and	and	CCONJ
american_scientific_journal-7672	153	16	the	the	DET
american_scientific_journal-7672	153	17	standard	standard	ADJ
american_scientific_journal-7672	153	18	rules	rule	NOUN
american_scientific_journal-7672	153	19	of	of	ADP
american_scientific_journal-7672	153	20	ifrs	ifrs	NOUN
american_scientific_journal-7672	153	21	,	,	PUNCT
american_scientific_journal-7672	153	22	just	just	ADV
american_scientific_journal-7672	153	23	as	as	ADP
american_scientific_journal-7672	153	24	in	in	ADP
american_scientific_journal-7672	153	25	other	other	ADJ
american_scientific_journal-7672	153	26	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	153	27	cases	case	NOUN
american_scientific_journal-7672	153	28	[	[	X
american_scientific_journal-7672	153	29	44	44	NUM
american_scientific_journal-7672	153	30	]	]	PUNCT
american_scientific_journal-7672	153	31	.	.	PUNCT
american_scientific_journal-7672	154	1	3	3	NUM
american_scientific_journal-7672	154	2	there	there	PRON
american_scientific_journal-7672	154	3	is	be	VERB
american_scientific_journal-7672	154	4	ongoing	ongoing	ADJ
american_scientific_journal-7672	154	5	debate	debate	NOUN
american_scientific_journal-7672	154	6	about	about	ADP
american_scientific_journal-7672	154	7	the	the	DET
american_scientific_journal-7672	154	8	accounting	account	VERB
american_scientific_journal-7672	154	9	conservatism	conservatism	NOUN
american_scientific_journal-7672	154	10	of	of	ADP
american_scientific_journal-7672	154	11	ifrs	ifrs	PROPN
american_scientific_journal-7672	154	12	.	.	PUNCT
american_scientific_journal-7672	155	1	both	both	PRON
american_scientific_journal-7672	155	2	the	the	DET
american_scientific_journal-7672	155	3	iasb	iasb	NOUN
american_scientific_journal-7672	155	4	and	and	CCONJ
american_scientific_journal-7672	155	5	the	the	DET
american_scientific_journal-7672	155	6	fasb	fasb	NOUN
american_scientific_journal-7672	155	7	argue	argue	VERB
american_scientific_journal-7672	155	8	that	that	SCONJ
american_scientific_journal-7672	155	9	prudence	prudence	NOUN
american_scientific_journal-7672	155	10	and	and	CCONJ
american_scientific_journal-7672	155	11	conservatism	conservatism	NOUN
american_scientific_journal-7672	155	12	are	be	AUX
american_scientific_journal-7672	155	13	undesirable	undesirable	ADJ
american_scientific_journal-7672	155	14	qualities	quality	NOUN
american_scientific_journal-7672	155	15	in	in	ADP
american_scientific_journal-7672	155	16	financial	financial	ADJ
american_scientific_journal-7672	155	17	reporting	reporting	NOUN
american_scientific_journal-7672	155	18	information	information	NOUN
american_scientific_journal-7672	155	19	(	(	PUNCT
american_scientific_journal-7672	155	20	iasb	iasb	NOUN
american_scientific_journal-7672	155	21	,	,	PUNCT
american_scientific_journal-7672	155	22	2006a	2006a	NUM
american_scientific_journal-7672	155	23	,	,	PUNCT
american_scientific_journal-7672	155	24	bc2.22	bc2.22	NOUN
american_scientific_journal-7672	155	25	)	)	PUNCT
american_scientific_journal-7672	155	26	,	,	PUNCT
american_scientific_journal-7672	155	27	but	but	CCONJ
american_scientific_journal-7672	155	28	as	as	SCONJ
american_scientific_journal-7672	155	29	ifrs	ifrs	PROPN
american_scientific_journal-7672	155	30	does	do	AUX
american_scientific_journal-7672	155	31	not	not	PART
american_scientific_journal-7672	155	32	provide	provide	VERB
american_scientific_journal-7672	155	33	a	a	DET
american_scientific_journal-7672	155	34	strict	strict	ADJ
american_scientific_journal-7672	155	35	framework	framework	NOUN
american_scientific_journal-7672	155	36	for	for	ADP
american_scientific_journal-7672	155	37	users	user	NOUN
american_scientific_journal-7672	155	38	,	,	PUNCT
american_scientific_journal-7672	155	39	many	many	ADJ
american_scientific_journal-7672	155	40	used	use	VERB
american_scientific_journal-7672	155	41	to	to	PART
american_scientific_journal-7672	155	42	undervalue	undervalue	VERB
american_scientific_journal-7672	155	43	their	their	PRON
american_scientific_journal-7672	155	44	net	net	ADJ
american_scientific_journal-7672	155	45	assets	asset	NOUN
american_scientific_journal-7672	155	46	,	,	PUNCT
american_scientific_journal-7672	155	47	mainly	mainly	ADV
american_scientific_journal-7672	155	48	by	by	ADP
american_scientific_journal-7672	155	49	carrying	carry	VERB
american_scientific_journal-7672	155	50	forward	forward	ADV
american_scientific_journal-7672	155	51	tax	tax	NOUN
american_scientific_journal-7672	155	52	losses	loss	NOUN
american_scientific_journal-7672	155	53	and	and	CCONJ
american_scientific_journal-7672	155	54	credits	credit	NOUN
american_scientific_journal-7672	155	55	(	(	PUNCT
american_scientific_journal-7672	155	56	ias	ias	PROPN
american_scientific_journal-7672	155	57	12	12	NUM
american_scientific_journal-7672	155	58	)	)	PUNCT
american_scientific_journal-7672	155	59	,	,	PUNCT
american_scientific_journal-7672	155	60	development	development	NOUN
american_scientific_journal-7672	155	61	costs	cost	NOUN
american_scientific_journal-7672	155	62	(	(	PUNCT
american_scientific_journal-7672	155	63	ias38	ias38	NOUN
american_scientific_journal-7672	155	64	)	)	PUNCT
american_scientific_journal-7672	155	65	and	and	CCONJ
american_scientific_journal-7672	155	66	construction	construction	NOUN
american_scientific_journal-7672	155	67	contracts	contract	NOUN
american_scientific_journal-7672	155	68	(	(	PUNCT
american_scientific_journal-7672	155	69	ias11	ias11	PROPN
american_scientific_journal-7672	155	70	)	)	PUNCT
american_scientific_journal-7672	155	71	in	in	ADP
american_scientific_journal-7672	155	72	order	order	NOUN
american_scientific_journal-7672	155	73	to	to	PART
american_scientific_journal-7672	155	74	gain	gain	VERB
american_scientific_journal-7672	155	75	competitive	competitive	ADJ
american_scientific_journal-7672	155	76	advantage	advantage	NOUN
american_scientific_journal-7672	155	77	[	[	X
american_scientific_journal-7672	155	78	52	52	NUM
american_scientific_journal-7672	155	79	;	;	PUNCT
american_scientific_journal-7672	155	80	https://www.researchgate.net/publication/247525447_accounting_conservatism_under_ifrs	https://www.researchgate.net/publication/247525447_accounting_conservatism_under_ifrs	PROPN
american_scientific_journal-7672	155	81	]	]	PUNCT
american_scientific_journal-7672	155	82	.	.	PUNCT
american_scientific_journal-7672	156	1	american	american	ADJ
american_scientific_journal-7672	156	2	academic	academic	ADJ
american_scientific_journal-7672	156	3	scientific	scientific	ADJ
american_scientific_journal-7672	156	4	research	research	NOUN
american_scientific_journal-7672	156	5	journal	journal	NOUN
american_scientific_journal-7672	156	6	for	for	ADP
american_scientific_journal-7672	156	7	engineering	engineering	NOUN
american_scientific_journal-7672	156	8	,	,	PUNCT
american_scientific_journal-7672	156	9	technology	technology	NOUN
american_scientific_journal-7672	156	10	,	,	PUNCT
american_scientific_journal-7672	156	11	and	and	CCONJ
american_scientific_journal-7672	156	12	sciences	science	NOUN
american_scientific_journal-7672	156	13	(	(	PUNCT
american_scientific_journal-7672	156	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	156	15	)	)	PUNCT
american_scientific_journal-7672	156	16	(	(	PUNCT
american_scientific_journal-7672	156	17	2022	2022	NUM
american_scientific_journal-7672	156	18	)	)	PUNCT
american_scientific_journal-7672	156	19	volume	volume	NOUN
american_scientific_journal-7672	156	20	89	89	NUM
american_scientific_journal-7672	156	21	,	,	PUNCT
american_scientific_journal-7672	156	22	no1	no1	PROPN
american_scientific_journal-7672	156	23	,	,	PUNCT
american_scientific_journal-7672	156	24	pp	pp	ADV
american_scientific_journal-7672	156	25	73	73	NUM
american_scientific_journal-7672	156	26	-	-	SYM
american_scientific_journal-7672	156	27	123	123	NUM
american_scientific_journal-7672	156	28	79	79	NUM
american_scientific_journal-7672	156	29	2.3	2.3	NUM
american_scientific_journal-7672	156	30	ifrs	ifrs	NOUN
american_scientific_journal-7672	156	31	in	in	ADP
american_scientific_journal-7672	156	32	europe	europe	PROPN
american_scientific_journal-7672	156	33	for	for	ADP
american_scientific_journal-7672	156	34	greece	greece	PROPN
american_scientific_journal-7672	156	35	and	and	CCONJ
american_scientific_journal-7672	156	36	weaker	weak	ADJ
american_scientific_journal-7672	156	37	economies	economy	NOUN
american_scientific_journal-7672	156	38	,	,	PUNCT
american_scientific_journal-7672	156	39	adopting	adopt	VERB
american_scientific_journal-7672	156	40	ifrs	ifrs	NOUN
american_scientific_journal-7672	156	41	has	have	AUX
american_scientific_journal-7672	156	42	been	be	AUX
american_scientific_journal-7672	156	43	a	a	DET
american_scientific_journal-7672	156	44	critical	critical	ADJ
american_scientific_journal-7672	156	45	factor	factor	NOUN
american_scientific_journal-7672	156	46	in	in	ADP
american_scientific_journal-7672	156	47	attracting	attract	VERB
american_scientific_journal-7672	156	48	investors	investor	NOUN
american_scientific_journal-7672	156	49	’	'	PUNCT
american_scientific_journal-7672	156	50	interest	interest	NOUN
american_scientific_journal-7672	156	51	.	.	PUNCT
american_scientific_journal-7672	157	1	many	many	ADJ
american_scientific_journal-7672	157	2	believed	believe	VERB
american_scientific_journal-7672	157	3	that	that	SCONJ
american_scientific_journal-7672	157	4	these	these	DET
american_scientific_journal-7672	157	5	countries	country	NOUN
american_scientific_journal-7672	157	6	would	would	AUX
american_scientific_journal-7672	157	7	not	not	PART
american_scientific_journal-7672	157	8	be	be	AUX
american_scientific_journal-7672	157	9	able	able	ADJ
american_scientific_journal-7672	157	10	to	to	PART
american_scientific_journal-7672	157	11	respond	respond	VERB
american_scientific_journal-7672	157	12	to	to	ADP
american_scientific_journal-7672	157	13	the	the	DET
american_scientific_journal-7672	157	14	increased	increase	VERB
american_scientific_journal-7672	157	15	disclosure	disclosure	NOUN
american_scientific_journal-7672	157	16	requirements	requirement	NOUN
american_scientific_journal-7672	157	17	and	and	CCONJ
american_scientific_journal-7672	157	18	procedures	procedure	NOUN
american_scientific_journal-7672	157	19	of	of	ADP
american_scientific_journal-7672	157	20	the	the	DET
american_scientific_journal-7672	157	21	new	new	ADJ
american_scientific_journal-7672	157	22	regime	regime	NOUN
american_scientific_journal-7672	157	23	,	,	PUNCT
american_scientific_journal-7672	157	24	especially	especially	ADV
american_scientific_journal-7672	157	25	since	since	SCONJ
american_scientific_journal-7672	157	26	greece	greece	PROPN
american_scientific_journal-7672	157	27	had	have	VERB
american_scientific_journal-7672	157	28	one	one	NUM
american_scientific_journal-7672	157	29	of	of	ADP
american_scientific_journal-7672	157	30	the	the	DET
american_scientific_journal-7672	157	31	highest	high	ADJ
american_scientific_journal-7672	157	32	levels	level	NOUN
american_scientific_journal-7672	157	33	of	of	ADP
american_scientific_journal-7672	157	34	earnings	earning	NOUN
american_scientific_journal-7672	157	35	management	management	NOUN
american_scientific_journal-7672	157	36	of	of	ADP
american_scientific_journal-7672	157	37	any	any	DET
american_scientific_journal-7672	157	38	country	country	NOUN
american_scientific_journal-7672	157	39	[	[	X
american_scientific_journal-7672	157	40	7	7	NUM
american_scientific_journal-7672	157	41	]	]	PUNCT
american_scientific_journal-7672	157	42	.	.	PUNCT
american_scientific_journal-7672	158	1	on	on	ADP
american_scientific_journal-7672	158	2	the	the	DET
american_scientific_journal-7672	158	3	other	other	ADJ
american_scientific_journal-7672	158	4	hand	hand	NOUN
american_scientific_journal-7672	158	5	,	,	PUNCT
american_scientific_journal-7672	158	6	many	many	ADJ
american_scientific_journal-7672	158	7	expected	expect	VERB
american_scientific_journal-7672	158	8	that	that	SCONJ
american_scientific_journal-7672	158	9	their	their	PRON
american_scientific_journal-7672	158	10	adoption	adoption	NOUN
american_scientific_journal-7672	158	11	would	would	AUX
american_scientific_journal-7672	158	12	improve	improve	VERB
american_scientific_journal-7672	158	13	the	the	DET
american_scientific_journal-7672	158	14	quality	quality	NOUN
american_scientific_journal-7672	158	15	of	of	ADP
american_scientific_journal-7672	158	16	financial	financial	ADJ
american_scientific_journal-7672	158	17	reporting	reporting	NOUN
american_scientific_journal-7672	158	18	,	,	PUNCT
american_scientific_journal-7672	158	19	as	as	ADV
american_scientific_journal-7672	158	20	well	well	ADV
american_scientific_journal-7672	158	21	as	as	ADP
american_scientific_journal-7672	158	22	the	the	DET
american_scientific_journal-7672	158	23	reliability	reliability	NOUN
american_scientific_journal-7672	158	24	,	,	PUNCT
american_scientific_journal-7672	158	25	transparency	transparency	NOUN
american_scientific_journal-7672	158	26	and	and	CCONJ
american_scientific_journal-7672	158	27	comparability	comparability	NOUN
american_scientific_journal-7672	158	28	of	of	ADP
american_scientific_journal-7672	158	29	financial	financial	ADJ
american_scientific_journal-7672	158	30	statements	statement	NOUN
american_scientific_journal-7672	158	31	[	[	X
american_scientific_journal-7672	158	32	55	55	NUM
american_scientific_journal-7672	158	33	]	]	PUNCT
american_scientific_journal-7672	158	34	.	.	PUNCT
american_scientific_journal-7672	159	1	many	many	ADJ
american_scientific_journal-7672	159	2	cases	case	NOUN
american_scientific_journal-7672	159	3	examined	examine	VERB
american_scientific_journal-7672	159	4	in	in	ADP
american_scientific_journal-7672	159	5	the	the	DET
american_scientific_journal-7672	159	6	literature	literature	NOUN
american_scientific_journal-7672	159	7	confirm	confirm	VERB
american_scientific_journal-7672	159	8	that	that	SCONJ
american_scientific_journal-7672	159	9	any	any	DET
american_scientific_journal-7672	159	10	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	159	11	in	in	ADP
american_scientific_journal-7672	159	12	accounting	accounting	NOUN
american_scientific_journal-7672	159	13	standards	standard	NOUN
american_scientific_journal-7672	159	14	may	may	AUX
american_scientific_journal-7672	159	15	help	help	VERB
american_scientific_journal-7672	159	16	smaller	small	ADJ
american_scientific_journal-7672	159	17	economies	economy	NOUN
american_scientific_journal-7672	159	18	.	.	PUNCT
american_scientific_journal-7672	160	1	indeed	indeed	ADV
american_scientific_journal-7672	160	2	,	,	PUNCT
american_scientific_journal-7672	160	3	the	the	DET
american_scientific_journal-7672	160	4	results	result	NOUN
american_scientific_journal-7672	160	5	suggest	suggest	VERB
american_scientific_journal-7672	160	6	that	that	SCONJ
american_scientific_journal-7672	160	7	the	the	DET
american_scientific_journal-7672	160	8	value	value	NOUN
american_scientific_journal-7672	160	9	relevance	relevance	NOUN
american_scientific_journal-7672	160	10	of	of	ADP
american_scientific_journal-7672	160	11	consolidated	consolidated	ADJ
american_scientific_journal-7672	160	12	figures	figure	NOUN
american_scientific_journal-7672	160	13	has	have	AUX
american_scientific_journal-7672	160	14	increased	increase	VERB
american_scientific_journal-7672	160	15	under	under	ADP
american_scientific_journal-7672	160	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	160	17	for	for	ADP
american_scientific_journal-7672	160	18	greek	greek	NOUN
american_scientific_journal-7672	160	19	companies	company	NOUN
american_scientific_journal-7672	160	20	[	[	X
american_scientific_journal-7672	160	21	56	56	NUM
american_scientific_journal-7672	160	22	]	]	PUNCT
american_scientific_journal-7672	160	23	.	.	PUNCT
american_scientific_journal-7672	161	1	karampinis	karampinis	PROPN
american_scientific_journal-7672	161	2	and	and	CCONJ
american_scientific_journal-7672	161	3	hevas	hevas	NOUN
american_scientific_journal-7672	161	4	[	[	X
american_scientific_journal-7672	161	5	56	56	NUM
american_scientific_journal-7672	161	6	]	]	PUNCT
american_scientific_journal-7672	161	7	observed	observe	VERB
american_scientific_journal-7672	161	8	an	an	DET
american_scientific_journal-7672	161	9	unexpected	unexpected	ADJ
american_scientific_journal-7672	161	10	improvement	improvement	NOUN
american_scientific_journal-7672	161	11	in	in	ADP
american_scientific_journal-7672	161	12	consolidated	consolidated	ADJ
american_scientific_journal-7672	161	13	accounting	accounting	NOUN
american_scientific_journal-7672	161	14	net	net	ADJ
american_scientific_journal-7672	161	15	income	income	NOUN
american_scientific_journal-7672	161	16	and	and	CCONJ
american_scientific_journal-7672	161	17	book	book	NOUN
american_scientific_journal-7672	161	18	value	value	NOUN
american_scientific_journal-7672	161	19	after	after	ADP
american_scientific_journal-7672	161	20	ifrs	ifrs	NOUN
american_scientific_journal-7672	161	21	adoption	adoption	NOUN
american_scientific_journal-7672	161	22	.	.	PUNCT
american_scientific_journal-7672	162	1	most	most	ADJ
american_scientific_journal-7672	162	2	researchers	researcher	NOUN
american_scientific_journal-7672	162	3	suggest	suggest	VERB
american_scientific_journal-7672	162	4	that	that	SCONJ
american_scientific_journal-7672	162	5	the	the	DET
american_scientific_journal-7672	162	6	accuracy	accuracy	NOUN
american_scientific_journal-7672	162	7	of	of	ADP
american_scientific_journal-7672	162	8	greek	greek	ADJ
american_scientific_journal-7672	162	9	firms	firm	NOUN
american_scientific_journal-7672	162	10	’	'	PUNCT
american_scientific_journal-7672	162	11	accounting	accounting	NOUN
american_scientific_journal-7672	162	12	statements	statement	NOUN
american_scientific_journal-7672	162	13	has	have	AUX
american_scientific_journal-7672	162	14	improved	improve	VERB
american_scientific_journal-7672	162	15	[	[	X
american_scientific_journal-7672	162	16	57	57	NUM
american_scientific_journal-7672	162	17	]	]	PUNCT
american_scientific_journal-7672	162	18	,	,	PUNCT
american_scientific_journal-7672	162	19	although	although	SCONJ
american_scientific_journal-7672	162	20	some	some	DET
american_scientific_journal-7672	162	21	cases	case	NOUN
american_scientific_journal-7672	162	22	of	of	ADP
american_scientific_journal-7672	162	23	information	information	NOUN
american_scientific_journal-7672	162	24	asymmetry	asymmetry	NOUN
american_scientific_journal-7672	162	25	have	have	AUX
american_scientific_journal-7672	162	26	been	be	AUX
american_scientific_journal-7672	162	27	identified	identify	VERB
american_scientific_journal-7672	162	28	[	[	PUNCT
american_scientific_journal-7672	162	29	58	58	NUM
american_scientific_journal-7672	162	30	]	]	PUNCT
american_scientific_journal-7672	162	31	.	.	PUNCT
american_scientific_journal-7672	163	1	these	these	PRON
american_scientific_journal-7672	163	2	may	may	AUX
american_scientific_journal-7672	163	3	be	be	AUX
american_scientific_journal-7672	163	4	attributable	attributable	ADJ
american_scientific_journal-7672	163	5	to	to	ADP
american_scientific_journal-7672	163	6	the	the	DET
american_scientific_journal-7672	163	7	fair	fair	ADJ
american_scientific_journal-7672	163	8	value	value	NOUN
american_scientific_journal-7672	163	9	orientation	orientation	NOUN
american_scientific_journal-7672	163	10	of	of	ADP
american_scientific_journal-7672	163	11	ifrs	ifrs	PROPN
american_scientific_journal-7672	163	12	.	.	PUNCT
american_scientific_journal-7672	164	1	furthermore	furthermore	ADV
american_scientific_journal-7672	164	2	,	,	PUNCT
american_scientific_journal-7672	164	3	ifrs	ifrs	PROPN
american_scientific_journal-7672	164	4	seems	seem	VERB
american_scientific_journal-7672	164	5	to	to	PART
american_scientific_journal-7672	164	6	have	have	AUX
american_scientific_journal-7672	164	7	resulted	result	VERB
american_scientific_journal-7672	164	8	in	in	ADP
american_scientific_journal-7672	164	9	differences	difference	NOUN
american_scientific_journal-7672	164	10	in	in	ADP
american_scientific_journal-7672	164	11	performance	performance	NOUN
american_scientific_journal-7672	164	12	from	from	ADP
american_scientific_journal-7672	164	13	country	country	NOUN
american_scientific_journal-7672	164	14	to	to	ADP
american_scientific_journal-7672	164	15	country	country	NOUN
american_scientific_journal-7672	164	16	.	.	PUNCT
american_scientific_journal-7672	165	1	many	many	ADJ
american_scientific_journal-7672	165	2	studies	study	NOUN
american_scientific_journal-7672	165	3	have	have	AUX
american_scientific_journal-7672	165	4	focused	focus	VERB
american_scientific_journal-7672	165	5	on	on	ADP
american_scientific_journal-7672	165	6	the	the	DET
american_scientific_journal-7672	165	7	influence	influence	NOUN
american_scientific_journal-7672	165	8	of	of	ADP
american_scientific_journal-7672	165	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	165	10	on	on	ADP
american_scientific_journal-7672	165	11	the	the	DET
american_scientific_journal-7672	165	12	value	value	NOUN
american_scientific_journal-7672	165	13	relevance	relevance	NOUN
american_scientific_journal-7672	165	14	of	of	ADP
american_scientific_journal-7672	165	15	accounting	accounting	NOUN
american_scientific_journal-7672	165	16	information	information	NOUN
american_scientific_journal-7672	165	17	,	,	PUNCT
american_scientific_journal-7672	165	18	concluding	conclude	VERB
american_scientific_journal-7672	165	19	that	that	SCONJ
american_scientific_journal-7672	165	20	it	it	PRON
american_scientific_journal-7672	165	21	differs	differ	VERB
american_scientific_journal-7672	165	22	across	across	ADP
american_scientific_journal-7672	165	23	jurisdictions	jurisdiction	NOUN
american_scientific_journal-7672	165	24	.	.	PUNCT
american_scientific_journal-7672	166	1	for	for	ADP
american_scientific_journal-7672	166	2	example	example	NOUN
american_scientific_journal-7672	166	3	,	,	PUNCT
american_scientific_journal-7672	166	4	like	like	ADP
american_scientific_journal-7672	166	5	greece	greece	PROPN
american_scientific_journal-7672	166	6	,	,	PUNCT
american_scientific_journal-7672	166	7	the	the	DET
american_scientific_journal-7672	166	8	uk	uk	PROPN
american_scientific_journal-7672	166	9	’s	’s	PART
american_scientific_journal-7672	166	10	accounting	accounting	NOUN
american_scientific_journal-7672	166	11	quality	quality	NOUN
american_scientific_journal-7672	166	12	has	have	AUX
american_scientific_journal-7672	166	13	strengthened	strengthen	VERB
american_scientific_journal-7672	166	14	,	,	PUNCT
american_scientific_journal-7672	166	15	leading	lead	VERB
american_scientific_journal-7672	166	16	to	to	ADP
american_scientific_journal-7672	166	17	more	more	ADJ
american_scientific_journal-7672	166	18	value	value	NOUN
american_scientific_journal-7672	166	19	-	-	PUNCT
american_scientific_journal-7672	166	20	relevant	relevant	ADJ
american_scientific_journal-7672	166	21	accounting	accounting	NOUN
american_scientific_journal-7672	166	22	information	information	NOUN
american_scientific_journal-7672	166	23	following	follow	VERB
american_scientific_journal-7672	166	24	the	the	DET
american_scientific_journal-7672	166	25	introduction	introduction	NOUN
american_scientific_journal-7672	166	26	of	of	ADP
american_scientific_journal-7672	166	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	166	28	[	[	X
american_scientific_journal-7672	166	29	59,60	59,60	NUM
american_scientific_journal-7672	166	30	]	]	PUNCT
american_scientific_journal-7672	166	31	.	.	PUNCT
american_scientific_journal-7672	167	1	on	on	ADP
american_scientific_journal-7672	167	2	the	the	DET
american_scientific_journal-7672	167	3	other	other	ADJ
american_scientific_journal-7672	167	4	hand	hand	NOUN
american_scientific_journal-7672	167	5	,	,	PUNCT
american_scientific_journal-7672	167	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	167	7	has	have	AUX
american_scientific_journal-7672	167	8	not	not	PART
american_scientific_journal-7672	167	9	produced	produce	VERB
american_scientific_journal-7672	167	10	the	the	DET
american_scientific_journal-7672	167	11	same	same	ADJ
american_scientific_journal-7672	167	12	results	result	NOUN
american_scientific_journal-7672	167	13	in	in	ADP
american_scientific_journal-7672	167	14	poland	poland	PROPN
american_scientific_journal-7672	167	15	,	,	PUNCT
american_scientific_journal-7672	167	16	where	where	SCONJ
american_scientific_journal-7672	167	17	they	they	PRON
american_scientific_journal-7672	167	18	have	have	AUX
american_scientific_journal-7672	167	19	not	not	PART
american_scientific_journal-7672	167	20	impacted	impact	VERB
american_scientific_journal-7672	167	21	significantly	significantly	ADV
american_scientific_journal-7672	167	22	on	on	ADP
american_scientific_journal-7672	167	23	value	value	NOUN
american_scientific_journal-7672	167	24	relevance	relevance	NOUN
american_scientific_journal-7672	167	25	[	[	X
american_scientific_journal-7672	167	26	61	61	NUM
american_scientific_journal-7672	167	27	]	]	PUNCT
american_scientific_journal-7672	167	28	.	.	PUNCT
american_scientific_journal-7672	168	1	in	in	ADP
american_scientific_journal-7672	168	2	spain	spain	PROPN
american_scientific_journal-7672	168	3	,	,	PUNCT
american_scientific_journal-7672	168	4	early	early	ADJ
american_scientific_journal-7672	168	5	indications	indication	NOUN
american_scientific_journal-7672	168	6	suggest	suggest	VERB
american_scientific_journal-7672	168	7	that	that	SCONJ
american_scientific_journal-7672	168	8	the	the	DET
american_scientific_journal-7672	168	9	value	value	NOUN
american_scientific_journal-7672	168	10	relevance	relevance	NOUN
american_scientific_journal-7672	168	11	of	of	ADP
american_scientific_journal-7672	168	12	accounting	accounting	NOUN
american_scientific_journal-7672	168	13	information	information	NOUN
american_scientific_journal-7672	168	14	has	have	AUX
american_scientific_journal-7672	168	15	not	not	PART
american_scientific_journal-7672	168	16	significantly	significantly	ADV
american_scientific_journal-7672	168	17	improved	improve	VERB
american_scientific_journal-7672	168	18	as	as	ADP
american_scientific_journal-7672	168	19	a	a	DET
american_scientific_journal-7672	168	20	result	result	NOUN
american_scientific_journal-7672	168	21	of	of	ADP
american_scientific_journal-7672	168	22	ifrs	ifrs	NOUN
american_scientific_journal-7672	169	1	[	[	X
american_scientific_journal-7672	169	2	21	21	NUM
american_scientific_journal-7672	169	3	]	]	PUNCT
american_scientific_journal-7672	169	4	.	.	PUNCT
american_scientific_journal-7672	170	1	this	this	PRON
american_scientific_journal-7672	170	2	is	be	AUX
american_scientific_journal-7672	170	3	important	important	ADJ
american_scientific_journal-7672	170	4	because	because	SCONJ
american_scientific_journal-7672	170	5	it	it	PRON
american_scientific_journal-7672	170	6	suggests	suggest	VERB
american_scientific_journal-7672	170	7	that	that	SCONJ
american_scientific_journal-7672	170	8	the	the	DET
american_scientific_journal-7672	170	9	local	local	ADJ
american_scientific_journal-7672	170	10	accounting	accounting	NOUN
american_scientific_journal-7672	170	11	enforcement	enforcement	NOUN
american_scientific_journal-7672	170	12	applied	apply	VERB
american_scientific_journal-7672	170	13	by	by	ADP
american_scientific_journal-7672	170	14	each	each	DET
american_scientific_journal-7672	170	15	country	country	NOUN
american_scientific_journal-7672	170	16	in	in	ADP
american_scientific_journal-7672	170	17	conjunction	conjunction	NOUN
american_scientific_journal-7672	170	18	with	with	ADP
american_scientific_journal-7672	170	19	ifrs	ifrs	PROPN
american_scientific_journal-7672	170	20	values	value	NOUN
american_scientific_journal-7672	170	21	negatively	negatively	ADV
american_scientific_journal-7672	170	22	affects	affect	VERB
american_scientific_journal-7672	170	23	ifrs	ifrs	ADJ
american_scientific_journal-7672	170	24	implementation	implementation	NOUN
american_scientific_journal-7672	170	25	and	and	CCONJ
american_scientific_journal-7672	170	26	the	the	DET
american_scientific_journal-7672	170	27	comparability	comparability	NOUN
american_scientific_journal-7672	170	28	of	of	ADP
american_scientific_journal-7672	170	29	financial	financial	ADJ
american_scientific_journal-7672	170	30	statements	statement	NOUN
american_scientific_journal-7672	170	31	.	.	PUNCT
american_scientific_journal-7672	171	1	many	many	ADJ
american_scientific_journal-7672	171	2	studies	study	NOUN
american_scientific_journal-7672	171	3	have	have	AUX
american_scientific_journal-7672	171	4	sought	seek	VERB
american_scientific_journal-7672	171	5	to	to	PART
american_scientific_journal-7672	171	6	examine	examine	VERB
american_scientific_journal-7672	171	7	such	such	ADJ
american_scientific_journal-7672	171	8	cases	case	NOUN
american_scientific_journal-7672	171	9	,	,	PUNCT
american_scientific_journal-7672	171	10	and	and	CCONJ
american_scientific_journal-7672	171	11	most	most	ADJ
american_scientific_journal-7672	171	12	findings	finding	NOUN
american_scientific_journal-7672	171	13	are	be	AUX
american_scientific_journal-7672	171	14	in	in	ADP
american_scientific_journal-7672	171	15	line	line	NOUN
american_scientific_journal-7672	171	16	with	with	ADP
american_scientific_journal-7672	171	17	those	those	PRON
american_scientific_journal-7672	171	18	of	of	ADP
american_scientific_journal-7672	171	19	callao	callao	PROPN
american_scientific_journal-7672	171	20	and	and	CCONJ
american_scientific_journal-7672	171	21	his	his	PRON
american_scientific_journal-7672	171	22	colleagues	colleague	NOUN
american_scientific_journal-7672	172	1	[	[	X
american_scientific_journal-7672	172	2	21	21	NUM
american_scientific_journal-7672	172	3	]	]	X
american_scientific_journal-7672	172	4	;	;	PUNCT
american_scientific_journal-7672	172	5	however	however	ADV
american_scientific_journal-7672	172	6	,	,	PUNCT
american_scientific_journal-7672	172	7	there	there	PRON
american_scientific_journal-7672	172	8	are	be	VERB
american_scientific_journal-7672	172	9	cases	case	NOUN
american_scientific_journal-7672	172	10	where	where	SCONJ
american_scientific_journal-7672	172	11	local	local	ADJ
american_scientific_journal-7672	172	12	enforcement	enforcement	NOUN
american_scientific_journal-7672	172	13	seems	seem	VERB
american_scientific_journal-7672	172	14	to	to	PART
american_scientific_journal-7672	172	15	have	have	AUX
american_scientific_journal-7672	172	16	produced	produce	VERB
american_scientific_journal-7672	172	17	benefits	benefit	NOUN
american_scientific_journal-7672	172	18	around	around	ADP
american_scientific_journal-7672	172	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	172	20	adoption	adoption	NOUN
american_scientific_journal-7672	172	21	,	,	PUNCT
american_scientific_journal-7672	172	22	suggesting	suggest	VERB
american_scientific_journal-7672	172	23	that	that	SCONJ
american_scientific_journal-7672	172	24	increased	increase	VERB
american_scientific_journal-7672	172	25	liquidity	liquidity	NOUN
american_scientific_journal-7672	172	26	is	be	AUX
american_scientific_journal-7672	172	27	attributable	attributable	ADJ
american_scientific_journal-7672	172	28	to	to	ADP
american_scientific_journal-7672	172	29	the	the	DET
american_scientific_journal-7672	172	30	enforcement	enforcement	NOUN
american_scientific_journal-7672	172	31	system	system	NOUN
american_scientific_journal-7672	172	32	of	of	ADP
american_scientific_journal-7672	172	33	each	each	DET
american_scientific_journal-7672	172	34	country	country	NOUN
american_scientific_journal-7672	173	1	[	[	X
american_scientific_journal-7672	173	2	33	33	NUM
american_scientific_journal-7672	173	3	]	]	PUNCT
american_scientific_journal-7672	173	4	.	.	PUNCT
american_scientific_journal-7672	174	1	this	this	DET
american_scientific_journal-7672	174	2	mixed	mixed	ADJ
american_scientific_journal-7672	174	3	evidence	evidence	NOUN
american_scientific_journal-7672	174	4	seems	seem	VERB
american_scientific_journal-7672	174	5	to	to	PART
american_scientific_journal-7672	174	6	have	have	AUX
american_scientific_journal-7672	174	7	led	lead	VERB
american_scientific_journal-7672	174	8	to	to	ADP
american_scientific_journal-7672	174	9	a	a	DET
american_scientific_journal-7672	174	10	broadening	broaden	VERB
american_scientific_journal-7672	174	11	debate	debate	NOUN
american_scientific_journal-7672	174	12	following	follow	VERB
american_scientific_journal-7672	174	13	ifrs	ifrs	ADJ
american_scientific_journal-7672	174	14	adoption	adoption	NOUN
american_scientific_journal-7672	174	15	.	.	PUNCT
american_scientific_journal-7672	175	1	on	on	ADP
american_scientific_journal-7672	175	2	the	the	DET
american_scientific_journal-7672	175	3	one	one	NUM
american_scientific_journal-7672	175	4	hand	hand	NOUN
american_scientific_journal-7672	175	5	,	,	PUNCT
american_scientific_journal-7672	175	6	researchers	researcher	NOUN
american_scientific_journal-7672	175	7	suggest	suggest	VERB
american_scientific_journal-7672	175	8	that	that	SCONJ
american_scientific_journal-7672	175	9	ifrs	ifrs	NOUN
american_scientific_journal-7672	175	10	adoption	adoption	NOUN
american_scientific_journal-7672	175	11	has	have	AUX
american_scientific_journal-7672	175	12	not	not	PART
american_scientific_journal-7672	175	13	instantly	instantly	ADV
american_scientific_journal-7672	175	14	delivered	deliver	VERB
american_scientific_journal-7672	175	15	improvements	improvement	NOUN
american_scientific_journal-7672	175	16	in	in	ADP
american_scientific_journal-7672	175	17	earnings	earning	NOUN
american_scientific_journal-7672	175	18	comparability	comparability	NOUN
american_scientific_journal-7672	175	19	across	across	ADP
american_scientific_journal-7672	175	20	europe	europe	PROPN
american_scientific_journal-7672	175	21	in	in	ADP
american_scientific_journal-7672	175	22	relation	relation	NOUN
american_scientific_journal-7672	175	23	to	to	ADP
american_scientific_journal-7672	175	24	accruals	accrual	NOUN
american_scientific_journal-7672	175	25	and	and	CCONJ
american_scientific_journal-7672	175	26	cash	cash	NOUN
american_scientific_journal-7672	175	27	flow	flow	NOUN
american_scientific_journal-7672	175	28	[	[	X
american_scientific_journal-7672	175	29	62	62	NUM
american_scientific_journal-7672	175	30	]	]	PUNCT
american_scientific_journal-7672	175	31	.	.	PUNCT
american_scientific_journal-7672	176	1	they	they	PRON
american_scientific_journal-7672	176	2	also	also	ADV
american_scientific_journal-7672	176	3	suggest	suggest	VERB
american_scientific_journal-7672	176	4	that	that	SCONJ
american_scientific_journal-7672	176	5	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	176	6	of	of	ADP
american_scientific_journal-7672	176	7	accounting	accounting	NOUN
american_scientific_journal-7672	176	8	standards	standard	NOUN
american_scientific_journal-7672	176	9	does	do	AUX
american_scientific_journal-7672	176	10	not	not	PART
american_scientific_journal-7672	176	11	improve	improve	VERB
american_scientific_journal-7672	176	12	analysts	analyst	NOUN
american_scientific_journal-7672	176	13	’	'	PUNCT
american_scientific_journal-7672	176	14	ability	ability	NOUN
american_scientific_journal-7672	176	15	to	to	PART
american_scientific_journal-7672	176	16	learn	learn	VERB
american_scientific_journal-7672	176	17	from	from	ADP
american_scientific_journal-7672	176	18	inter	inter	ADJ
american_scientific_journal-7672	176	19	-	-	ADJ
american_scientific_journal-7672	176	20	firm	firm	ADJ
american_scientific_journal-7672	176	21	comparisons	comparison	NOUN
american_scientific_journal-7672	176	22	,	,	PUNCT
american_scientific_journal-7672	176	23	as	as	SCONJ
american_scientific_journal-7672	176	24	accounting	accounting	NOUN
american_scientific_journal-7672	176	25	comparability	comparability	NOUN
american_scientific_journal-7672	176	26	does	do	AUX
american_scientific_journal-7672	176	27	not	not	PART
american_scientific_journal-7672	176	28	increase	increase	VERB
american_scientific_journal-7672	176	29	for	for	ADP
american_scientific_journal-7672	176	30	ifrs	ifrs	NOUN
american_scientific_journal-7672	176	31	adopters	adopter	NOUN
american_scientific_journal-7672	176	32	[	[	X
american_scientific_journal-7672	176	33	63	63	NUM
american_scientific_journal-7672	176	34	]	]	PUNCT
american_scientific_journal-7672	176	35	.	.	PUNCT
american_scientific_journal-7672	177	1	on	on	ADP
american_scientific_journal-7672	177	2	the	the	DET
american_scientific_journal-7672	177	3	other	other	ADJ
american_scientific_journal-7672	177	4	hand	hand	NOUN
american_scientific_journal-7672	177	5	,	,	PUNCT
american_scientific_journal-7672	177	6	there	there	PRON
american_scientific_journal-7672	177	7	has	have	AUX
american_scientific_journal-7672	177	8	been	be	AUX
american_scientific_journal-7672	177	9	an	an	DET
american_scientific_journal-7672	177	10	increase	increase	NOUN
american_scientific_journal-7672	177	11	in	in	ADP
american_scientific_journal-7672	177	12	foreign	foreign	ADJ
american_scientific_journal-7672	177	13	investors	investor	NOUN
american_scientific_journal-7672	177	14	in	in	ADP
american_scientific_journal-7672	177	15	ifrs	ifrs	NOUN
american_scientific_journal-7672	177	16	firms	firm	NOUN
american_scientific_journal-7672	177	17	,	,	PUNCT
american_scientific_journal-7672	177	18	which	which	PRON
american_scientific_journal-7672	177	19	would	would	AUX
american_scientific_journal-7672	177	20	not	not	PART
american_scientific_journal-7672	177	21	have	have	AUX
american_scientific_journal-7672	177	22	occurred	occur	VERB
american_scientific_journal-7672	177	23	if	if	SCONJ
american_scientific_journal-7672	177	24	comparability	comparability	NOUN
american_scientific_journal-7672	177	25	between	between	ADP
american_scientific_journal-7672	177	26	these	these	DET
american_scientific_journal-7672	177	27	firms	firm	NOUN
american_scientific_journal-7672	177	28	had	have	AUX
american_scientific_journal-7672	177	29	not	not	PART
american_scientific_journal-7672	177	30	increased	increase	VERB
american_scientific_journal-7672	177	31	[	[	X
american_scientific_journal-7672	177	32	64	64	NUM
american_scientific_journal-7672	177	33	]	]	PUNCT
american_scientific_journal-7672	177	34	.	.	PUNCT
american_scientific_journal-7672	178	1	finally	finally	ADV
american_scientific_journal-7672	178	2	,	,	PUNCT
american_scientific_journal-7672	178	3	researchers	researcher	NOUN
american_scientific_journal-7672	178	4	have	have	AUX
american_scientific_journal-7672	178	5	examined	examine	VERB
american_scientific_journal-7672	178	6	the	the	DET
american_scientific_journal-7672	178	7	mean	mean	NOUN
american_scientific_journal-7672	178	8	of	of	ADP
american_scientific_journal-7672	178	9	countries	country	NOUN
american_scientific_journal-7672	178	10	’	'	PUNCT
american_scientific_journal-7672	178	11	and	and	CCONJ
american_scientific_journal-7672	178	12	firms	firm	NOUN
american_scientific_journal-7672	178	13	’	'	PUNCT
american_scientific_journal-7672	178	14	results	result	NOUN
american_scientific_journal-7672	178	15	to	to	PART
american_scientific_journal-7672	178	16	enable	enable	VERB
american_scientific_journal-7672	178	17	better	well	ADJ
american_scientific_journal-7672	178	18	assessments	assessment	NOUN
american_scientific_journal-7672	178	19	of	of	ADP
american_scientific_journal-7672	178	20	the	the	DET
american_scientific_journal-7672	178	21	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	178	22	process	process	NOUN
american_scientific_journal-7672	178	23	.	.	PUNCT
american_scientific_journal-7672	179	1	the	the	DET
american_scientific_journal-7672	179	2	literature	literature	NOUN
american_scientific_journal-7672	179	3	suggests	suggest	VERB
american_scientific_journal-7672	179	4	that	that	SCONJ
american_scientific_journal-7672	179	5	analysts	analyst	NOUN
american_scientific_journal-7672	179	6	’	'	PUNCT
american_scientific_journal-7672	179	7	forecasts	forecast	NOUN
american_scientific_journal-7672	179	8	are	be	AUX
american_scientific_journal-7672	179	9	more	more	ADV
american_scientific_journal-7672	179	10	accurate	accurate	ADJ
american_scientific_journal-7672	179	11	since	since	SCONJ
american_scientific_journal-7672	179	12	the	the	DET
american_scientific_journal-7672	179	13	official	official	ADJ
american_scientific_journal-7672	179	14	adoption	adoption	NOUN
american_scientific_journal-7672	179	15	of	of	ADP
american_scientific_journal-7672	179	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	179	17	in	in	ADP
american_scientific_journal-7672	179	18	the	the	DET
american_scientific_journal-7672	179	19	eu	eu	PROPN
american_scientific_journal-7672	180	1	[	[	X
american_scientific_journal-7672	180	2	65	65	NUM
american_scientific_journal-7672	180	3	]	]	PUNCT
american_scientific_journal-7672	180	4	,	,	PUNCT
american_scientific_journal-7672	180	5	while	while	SCONJ
american_scientific_journal-7672	180	6	the	the	DET
american_scientific_journal-7672	180	7	cost	cost	NOUN
american_scientific_journal-7672	180	8	of	of	ADP
american_scientific_journal-7672	180	9	equity	equity	NOUN
american_scientific_journal-7672	180	10	is	be	AUX
american_scientific_journal-7672	180	11	lower	low	ADJ
american_scientific_journal-7672	180	12	under	under	ADP
american_scientific_journal-7672	180	13	ifrs	ifrs	NOUN
american_scientific_journal-7672	180	14	,	,	PUNCT
american_scientific_journal-7672	180	15	especially	especially	ADV
american_scientific_journal-7672	180	16	for	for	ADP
american_scientific_journal-7672	180	17	countries	country	NOUN
american_scientific_journal-7672	180	18	with	with	ADP
american_scientific_journal-7672	180	19	strong	strong	ADJ
american_scientific_journal-7672	180	20	legal	legal	ADJ
american_scientific_journal-7672	180	21	enforcement	enforcement	NOUN
american_scientific_journal-7672	181	1	[	[	X
american_scientific_journal-7672	181	2	66	66	NUM
american_scientific_journal-7672	181	3	]	]	PUNCT
american_scientific_journal-7672	181	4	,	,	PUNCT
american_scientific_journal-7672	181	5	as	as	SCONJ
american_scientific_journal-7672	181	6	this	this	PRON
american_scientific_journal-7672	181	7	correlates	correlate	VERB
american_scientific_journal-7672	181	8	with	with	ADP
american_scientific_journal-7672	181	9	reduced	reduce	VERB
american_scientific_journal-7672	181	10	earnings	earning	NOUN
american_scientific_journal-7672	181	11	management	management	NOUN
american_scientific_journal-7672	181	12	in	in	ADP
american_scientific_journal-7672	181	13	both	both	CCONJ
american_scientific_journal-7672	181	14	private	private	ADJ
american_scientific_journal-7672	181	15	and	and	CCONJ
american_scientific_journal-7672	181	16	public	public	ADJ
american_scientific_journal-7672	181	17	firms	firm	NOUN
american_scientific_journal-7672	181	18	[	[	X
american_scientific_journal-7672	181	19	42	42	NUM
american_scientific_journal-7672	181	20	]	]	PUNCT
american_scientific_journal-7672	181	21	.	.	PUNCT
american_scientific_journal-7672	182	1	2.4	2.4	NUM
american_scientific_journal-7672	182	2	earnings	earning	NOUN
american_scientific_journal-7672	182	3	management	management	NOUN
american_scientific_journal-7672	182	4	under	under	ADP
american_scientific_journal-7672	182	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	182	6	american	american	PROPN
american_scientific_journal-7672	182	7	academic	academic	PROPN
american_scientific_journal-7672	182	8	scientific	scientific	ADJ
american_scientific_journal-7672	182	9	research	research	NOUN
american_scientific_journal-7672	182	10	journal	journal	NOUN
american_scientific_journal-7672	182	11	for	for	ADP
american_scientific_journal-7672	182	12	engineering	engineering	NOUN
american_scientific_journal-7672	182	13	,	,	PUNCT
american_scientific_journal-7672	182	14	technology	technology	NOUN
american_scientific_journal-7672	182	15	,	,	PUNCT
american_scientific_journal-7672	182	16	and	and	CCONJ
american_scientific_journal-7672	182	17	sciences	science	NOUN
american_scientific_journal-7672	182	18	(	(	PUNCT
american_scientific_journal-7672	182	19	asrjets	asrjet	NOUN
american_scientific_journal-7672	182	20	)	)	PUNCT
american_scientific_journal-7672	182	21	(	(	PUNCT
american_scientific_journal-7672	182	22	2022	2022	NUM
american_scientific_journal-7672	182	23	)	)	PUNCT
american_scientific_journal-7672	182	24	volume	volume	NOUN
american_scientific_journal-7672	182	25	89	89	NUM
american_scientific_journal-7672	182	26	,	,	PUNCT
american_scientific_journal-7672	182	27	no1	no1	PROPN
american_scientific_journal-7672	182	28	,	,	PUNCT
american_scientific_journal-7672	182	29	pp	pp	ADV
american_scientific_journal-7672	182	30	73	73	NUM
american_scientific_journal-7672	182	31	-	-	SYM
american_scientific_journal-7672	182	32	123	123	NUM
american_scientific_journal-7672	182	33	80	80	NUM
american_scientific_journal-7672	182	34	in	in	ADP
american_scientific_journal-7672	182	35	several	several	ADJ
american_scientific_journal-7672	182	36	countries	country	NOUN
american_scientific_journal-7672	182	37	,	,	PUNCT
american_scientific_journal-7672	182	38	firms	firm	NOUN
american_scientific_journal-7672	182	39	had	have	AUX
american_scientific_journal-7672	182	40	already	already	ADV
american_scientific_journal-7672	182	41	been	be	AUX
american_scientific_journal-7672	182	42	applying	apply	VERB
american_scientific_journal-7672	182	43	ifrs	ifrs	NOUN
american_scientific_journal-7672	182	44	voluntarily	voluntarily	ADV
american_scientific_journal-7672	182	45	before	before	ADP
american_scientific_journal-7672	182	46	2005	2005	NUM
american_scientific_journal-7672	182	47	,	,	PUNCT
american_scientific_journal-7672	182	48	always	always	ADV
american_scientific_journal-7672	182	49	in	in	ADP
american_scientific_journal-7672	182	50	compliance	compliance	NOUN
american_scientific_journal-7672	182	51	with	with	ADP
american_scientific_journal-7672	182	52	their	their	PRON
american_scientific_journal-7672	182	53	national	national	ADJ
american_scientific_journal-7672	182	54	regulations	regulation	NOUN
american_scientific_journal-7672	182	55	.	.	PUNCT
american_scientific_journal-7672	183	1	for	for	ADP
american_scientific_journal-7672	183	2	example	example	NOUN
american_scientific_journal-7672	183	3	,	,	PUNCT
american_scientific_journal-7672	183	4	the	the	DET
american_scientific_journal-7672	183	5	greek	greek	ADJ
american_scientific_journal-7672	183	6	government	government	NOUN
american_scientific_journal-7672	183	7	allowed	allow	VERB
american_scientific_journal-7672	183	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	183	9	for	for	ADP
american_scientific_journal-7672	183	10	listed	list	VERB
american_scientific_journal-7672	183	11	firms	firm	NOUN
american_scientific_journal-7672	183	12	from	from	ADP
american_scientific_journal-7672	183	13	2003	2003	NUM
american_scientific_journal-7672	183	14	onwards	onwards	ADP
american_scientific_journal-7672	183	15	.	.	PUNCT
american_scientific_journal-7672	184	1	in	in	ADP
american_scientific_journal-7672	184	2	this	this	DET
american_scientific_journal-7672	184	3	way	way	NOUN
american_scientific_journal-7672	184	4	,	,	PUNCT
american_scientific_journal-7672	184	5	several	several	ADJ
american_scientific_journal-7672	184	6	studies	study	NOUN
american_scientific_journal-7672	184	7	do	do	AUX
american_scientific_journal-7672	184	8	examine	examine	VERB
american_scientific_journal-7672	184	9	early	early	ADJ
american_scientific_journal-7672	184	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	184	11	adopters	adopter	NOUN
american_scientific_journal-7672	184	12	.	.	PUNCT
american_scientific_journal-7672	185	1	the	the	DET
american_scientific_journal-7672	185	2	most	most	ADV
american_scientific_journal-7672	185	3	important	important	ADJ
american_scientific_journal-7672	185	4	are	be	AUX
american_scientific_journal-7672	185	5	those	those	PRON
american_scientific_journal-7672	185	6	of	of	ADP
american_scientific_journal-7672	185	7	daske	daske	PROPN
american_scientific_journal-7672	185	8	and	and	CCONJ
american_scientific_journal-7672	185	9	his	his	PRON
american_scientific_journal-7672	185	10	colleagues	colleague	NOUN
american_scientific_journal-7672	185	11	[	[	X
american_scientific_journal-7672	185	12	30	30	NUM
american_scientific_journal-7672	185	13	]	]	PUNCT
american_scientific_journal-7672	185	14	and	and	CCONJ
american_scientific_journal-7672	185	15	capkun	capkun	NOUN
american_scientific_journal-7672	185	16	and	and	CCONJ
american_scientific_journal-7672	185	17	his	his	PRON
american_scientific_journal-7672	185	18	colleagues	colleague	NOUN
american_scientific_journal-7672	185	19	[	[	X
american_scientific_journal-7672	185	20	67	67	NUM
american_scientific_journal-7672	185	21	]	]	PUNCT
american_scientific_journal-7672	185	22	,	,	PUNCT
american_scientific_journal-7672	185	23	whose	whose	DET
american_scientific_journal-7672	185	24	frameworks	framework	NOUN
american_scientific_journal-7672	185	25	categorise	categorise	VERB
american_scientific_journal-7672	185	26	early	early	ADJ
american_scientific_journal-7672	185	27	adopters	adopter	NOUN
american_scientific_journal-7672	185	28	and	and	CCONJ
american_scientific_journal-7672	185	29	examine	examine	VERB
american_scientific_journal-7672	185	30	them	they	PRON
american_scientific_journal-7672	185	31	in	in	ADP
american_scientific_journal-7672	185	32	parallel	parallel	NOUN
american_scientific_journal-7672	185	33	with	with	ADP
american_scientific_journal-7672	185	34	their	their	PRON
american_scientific_journal-7672	185	35	main	main	ADJ
american_scientific_journal-7672	185	36	analysis	analysis	NOUN
american_scientific_journal-7672	185	37	.	.	PUNCT
american_scientific_journal-7672	186	1	daske	daske	PROPN
american_scientific_journal-7672	186	2	and	and	CCONJ
american_scientific_journal-7672	186	3	his	his	PRON
american_scientific_journal-7672	186	4	colleagues	colleague	NOUN
american_scientific_journal-7672	186	5	[	[	X
american_scientific_journal-7672	186	6	30	30	NUM
american_scientific_journal-7672	186	7	]	]	PUNCT
american_scientific_journal-7672	186	8	were	be	AUX
american_scientific_journal-7672	186	9	the	the	DET
american_scientific_journal-7672	186	10	first	first	ADJ
american_scientific_journal-7672	186	11	to	to	PART
american_scientific_journal-7672	186	12	consider	consider	VERB
american_scientific_journal-7672	186	13	a	a	DET
american_scientific_journal-7672	186	14	separate	separate	ADJ
american_scientific_journal-7672	186	15	category	category	NOUN
american_scientific_journal-7672	186	16	for	for	ADP
american_scientific_journal-7672	186	17	early	early	ADJ
american_scientific_journal-7672	186	18	adopters	adopter	NOUN
american_scientific_journal-7672	186	19	.	.	PUNCT
american_scientific_journal-7672	187	1	they	they	PRON
american_scientific_journal-7672	187	2	produce	produce	VERB
american_scientific_journal-7672	187	3	interesting	interesting	ADJ
american_scientific_journal-7672	187	4	results	result	NOUN
american_scientific_journal-7672	187	5	for	for	ADP
american_scientific_journal-7672	187	6	mandatory	mandatory	ADJ
american_scientific_journal-7672	187	7	adopters	adopter	NOUN
american_scientific_journal-7672	187	8	,	,	PUNCT
american_scientific_journal-7672	187	9	but	but	CCONJ
american_scientific_journal-7672	187	10	also	also	ADV
american_scientific_journal-7672	187	11	suggest	suggest	VERB
american_scientific_journal-7672	187	12	that	that	SCONJ
american_scientific_journal-7672	187	13	voluntary	voluntary	ADJ
american_scientific_journal-7672	187	14	adopters	adopter	NOUN
american_scientific_journal-7672	187	15	may	may	AUX
american_scientific_journal-7672	187	16	display	display	VERB
american_scientific_journal-7672	187	17	lower	low	ADJ
american_scientific_journal-7672	187	18	information	information	NOUN
american_scientific_journal-7672	187	19	asymmetry	asymmetry	NOUN
american_scientific_journal-7672	187	20	resulting	result	VERB
american_scientific_journal-7672	187	21	from	from	ADP
american_scientific_journal-7672	187	22	the	the	DET
american_scientific_journal-7672	187	23	increased	increase	VERB
american_scientific_journal-7672	187	24	transparency	transparency	NOUN
american_scientific_journal-7672	187	25	of	of	ADP
american_scientific_journal-7672	187	26	ifrs	ifrs	PROPN
american_scientific_journal-7672	187	27	.	.	PUNCT
american_scientific_journal-7672	188	1	following	follow	VERB
american_scientific_journal-7672	188	2	a	a	DET
american_scientific_journal-7672	188	3	similar	similar	ADJ
american_scientific_journal-7672	188	4	categorisation	categorisation	NOUN
american_scientific_journal-7672	188	5	,	,	PUNCT
american_scientific_journal-7672	188	6	capkun	capkun	NOUN
american_scientific_journal-7672	188	7	and	and	CCONJ
american_scientific_journal-7672	188	8	his	his	PRON
american_scientific_journal-7672	188	9	colleagues	colleague	NOUN
american_scientific_journal-7672	189	1	[	[	X
american_scientific_journal-7672	189	2	67	67	NUM
american_scientific_journal-7672	189	3	]	]	PUNCT
american_scientific_journal-7672	189	4	did	do	AUX
american_scientific_journal-7672	189	5	not	not	PART
american_scientific_journal-7672	189	6	consider	consider	VERB
american_scientific_journal-7672	189	7	such	such	ADJ
american_scientific_journal-7672	189	8	cases	case	NOUN
american_scientific_journal-7672	189	9	in	in	ADP
american_scientific_journal-7672	189	10	their	their	PRON
american_scientific_journal-7672	189	11	2008	2008	NUM
american_scientific_journal-7672	189	12	study	study	NOUN
american_scientific_journal-7672	189	13	,	,	PUNCT
american_scientific_journal-7672	189	14	but	but	CCONJ
american_scientific_journal-7672	189	15	state	state	NOUN
american_scientific_journal-7672	189	16	that	that	SCONJ
american_scientific_journal-7672	189	17	early	early	ADJ
american_scientific_journal-7672	189	18	adopters	adopter	NOUN
american_scientific_journal-7672	189	19	exhibit	exhibit	VERB
american_scientific_journal-7672	189	20	an	an	DET
american_scientific_journal-7672	189	21	increase	increase	NOUN
american_scientific_journal-7672	189	22	in	in	ADP
american_scientific_journal-7672	189	23	earnings	earning	NOUN
american_scientific_journal-7672	189	24	management	management	NOUN
american_scientific_journal-7672	189	25	.	.	PUNCT
american_scientific_journal-7672	190	1	this	this	DET
american_scientific_journal-7672	190	2	finding	finding	NOUN
american_scientific_journal-7672	190	3	is	be	AUX
american_scientific_journal-7672	190	4	contrary	contrary	ADJ
american_scientific_journal-7672	190	5	to	to	ADP
american_scientific_journal-7672	190	6	that	that	PRON
american_scientific_journal-7672	190	7	of	of	ADP
american_scientific_journal-7672	190	8	daske	daske	PROPN
american_scientific_journal-7672	190	9	and	and	CCONJ
american_scientific_journal-7672	190	10	his	his	PRON
american_scientific_journal-7672	190	11	colleagues	colleague	NOUN
american_scientific_journal-7672	190	12	[	[	X
american_scientific_journal-7672	190	13	30	30	NUM
american_scientific_journal-7672	190	14	]	]	PUNCT
american_scientific_journal-7672	190	15	,	,	PUNCT
american_scientific_journal-7672	190	16	and	and	CCONJ
american_scientific_journal-7672	190	17	seems	seem	VERB
american_scientific_journal-7672	190	18	extremely	extremely	ADV
american_scientific_journal-7672	190	19	important	important	ADJ
american_scientific_journal-7672	190	20	,	,	PUNCT
american_scientific_journal-7672	190	21	as	as	SCONJ
american_scientific_journal-7672	190	22	most	most	ADJ
american_scientific_journal-7672	190	23	studies	study	NOUN
american_scientific_journal-7672	190	24	conclude	conclude	VERB
american_scientific_journal-7672	190	25	that	that	SCONJ
american_scientific_journal-7672	190	26	early	early	ADJ
american_scientific_journal-7672	190	27	adopters	adopter	NOUN
american_scientific_journal-7672	190	28	did	do	AUX
american_scientific_journal-7672	190	29	not	not	PART
american_scientific_journal-7672	190	30	need	need	VERB
american_scientific_journal-7672	190	31	to	to	PART
american_scientific_journal-7672	190	32	engage	engage	VERB
american_scientific_journal-7672	190	33	in	in	ADP
american_scientific_journal-7672	190	34	earnings	earning	NOUN
american_scientific_journal-7672	190	35	management	management	NOUN
american_scientific_journal-7672	190	36	as	as	SCONJ
american_scientific_journal-7672	190	37	they	they	PRON
american_scientific_journal-7672	190	38	voluntarily	voluntarily	ADV
american_scientific_journal-7672	190	39	adopted	adopt	VERB
american_scientific_journal-7672	190	40	ifrs	ifrs	NOUN
american_scientific_journal-7672	190	41	.	.	PUNCT
american_scientific_journal-7672	191	1	however	however	ADV
american_scientific_journal-7672	191	2	,	,	PUNCT
american_scientific_journal-7672	191	3	the	the	DET
american_scientific_journal-7672	191	4	statistical	statistical	ADJ
american_scientific_journal-7672	191	5	accuracy	accuracy	NOUN
american_scientific_journal-7672	191	6	of	of	ADP
american_scientific_journal-7672	191	7	these	these	DET
american_scientific_journal-7672	191	8	studies	study	NOUN
american_scientific_journal-7672	191	9	is	be	AUX
american_scientific_journal-7672	191	10	questionable	questionable	ADJ
american_scientific_journal-7672	191	11	,	,	PUNCT
american_scientific_journal-7672	191	12	as	as	SCONJ
american_scientific_journal-7672	191	13	their	their	PRON
american_scientific_journal-7672	191	14	sample	sample	NOUN
american_scientific_journal-7672	191	15	seems	seem	VERB
american_scientific_journal-7672	191	16	narrow	narrow	ADJ
american_scientific_journal-7672	191	17	,	,	PUNCT
american_scientific_journal-7672	191	18	as	as	SCONJ
american_scientific_journal-7672	191	19	early	early	ADJ
american_scientific_journal-7672	191	20	adopters	adopter	NOUN
american_scientific_journal-7672	191	21	tended	tend	VERB
american_scientific_journal-7672	191	22	to	to	PART
american_scientific_journal-7672	191	23	be	be	AUX
american_scientific_journal-7672	191	24	bigger	big	ADJ
american_scientific_journal-7672	191	25	firms	firm	NOUN
american_scientific_journal-7672	191	26	and	and	CCONJ
american_scientific_journal-7672	191	27	were	be	AUX
american_scientific_journal-7672	191	28	considerably	considerably	ADV
american_scientific_journal-7672	191	29	fewer	few	ADJ
american_scientific_journal-7672	191	30	in	in	ADP
american_scientific_journal-7672	191	31	number	number	NOUN
american_scientific_journal-7672	191	32	than	than	ADP
american_scientific_journal-7672	191	33	normal	normal	ADJ
american_scientific_journal-7672	191	34	adopters	adopter	NOUN
american_scientific_journal-7672	191	35	,	,	PUNCT
american_scientific_journal-7672	191	36	raising	raise	VERB
american_scientific_journal-7672	191	37	additional	additional	ADJ
american_scientific_journal-7672	191	38	heterogeneity	heterogeneity	NOUN
american_scientific_journal-7672	191	39	issues	issue	NOUN
american_scientific_journal-7672	191	40	.	.	PUNCT
american_scientific_journal-7672	192	1	further	further	ADJ
american_scientific_journal-7672	192	2	studies	study	NOUN
american_scientific_journal-7672	192	3	reveal	reveal	VERB
american_scientific_journal-7672	192	4	a	a	DET
american_scientific_journal-7672	192	5	difference	difference	NOUN
american_scientific_journal-7672	192	6	in	in	ADP
american_scientific_journal-7672	192	7	earnings	earning	NOUN
american_scientific_journal-7672	192	8	quality	quality	NOUN
american_scientific_journal-7672	192	9	across	across	ADP
american_scientific_journal-7672	192	10	countries	country	NOUN
american_scientific_journal-7672	192	11	that	that	PRON
american_scientific_journal-7672	192	12	have	have	AUX
american_scientific_journal-7672	192	13	applied	apply	VERB
american_scientific_journal-7672	192	14	ifrs	ifrs	NOUN
american_scientific_journal-7672	193	1	[	[	X
american_scientific_journal-7672	193	2	68	68	NUM
american_scientific_journal-7672	193	3	]	]	PUNCT
american_scientific_journal-7672	193	4	,	,	PUNCT
american_scientific_journal-7672	193	5	confirming	confirm	VERB
american_scientific_journal-7672	193	6	that	that	SCONJ
american_scientific_journal-7672	193	7	legal	legal	ADJ
american_scientific_journal-7672	193	8	enforcement	enforcement	NOUN
american_scientific_journal-7672	193	9	in	in	ADP
american_scientific_journal-7672	193	10	each	each	DET
american_scientific_journal-7672	193	11	country	country	NOUN
american_scientific_journal-7672	193	12	may	may	AUX
american_scientific_journal-7672	193	13	be	be	AUX
american_scientific_journal-7672	193	14	a	a	DET
american_scientific_journal-7672	193	15	reason	reason	NOUN
american_scientific_journal-7672	193	16	for	for	ADP
american_scientific_journal-7672	193	17	this	this	PRON
american_scientific_journal-7672	193	18	[	[	X
american_scientific_journal-7672	193	19	69	69	NUM
american_scientific_journal-7672	193	20	]	]	PUNCT
american_scientific_journal-7672	193	21	.	.	PUNCT
american_scientific_journal-7672	194	1	indeed	indeed	ADV
american_scientific_journal-7672	194	2	,	,	PUNCT
american_scientific_journal-7672	194	3	similarly	similarly	ADV
american_scientific_journal-7672	194	4	to	to	ADP
american_scientific_journal-7672	194	5	barth	barth	NOUN
american_scientific_journal-7672	194	6	and	and	CCONJ
american_scientific_journal-7672	194	7	his	his	PRON
american_scientific_journal-7672	194	8	colleagues	colleague	NOUN
american_scientific_journal-7672	195	1	[	[	X
american_scientific_journal-7672	195	2	70	70	NUM
american_scientific_journal-7672	195	3	]	]	PUNCT
american_scientific_journal-7672	195	4	,	,	PUNCT
american_scientific_journal-7672	195	5	chua	chua	PROPN
american_scientific_journal-7672	195	6	and	and	CCONJ
american_scientific_journal-7672	195	7	his	his	PRON
american_scientific_journal-7672	195	8	colleagues	colleague	NOUN
american_scientific_journal-7672	196	1	[	[	X
american_scientific_journal-7672	196	2	71	71	NUM
american_scientific_journal-7672	196	3	]	]	PUNCT
american_scientific_journal-7672	196	4	,	,	PUNCT
american_scientific_journal-7672	196	5	state	state	NOUN
american_scientific_journal-7672	196	6	that	that	SCONJ
american_scientific_journal-7672	196	7	adoption	adoption	NOUN
american_scientific_journal-7672	196	8	of	of	ADP
american_scientific_journal-7672	196	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	196	10	has	have	AUX
american_scientific_journal-7672	196	11	decreased	decrease	VERB
american_scientific_journal-7672	196	12	earnings	earning	NOUN
american_scientific_journal-7672	196	13	management	management	NOUN
american_scientific_journal-7672	196	14	for	for	ADP
american_scientific_journal-7672	196	15	australian	australian	ADJ
american_scientific_journal-7672	196	16	companies	company	NOUN
american_scientific_journal-7672	196	17	.	.	PUNCT
american_scientific_journal-7672	197	1	on	on	ADP
american_scientific_journal-7672	197	2	the	the	DET
american_scientific_journal-7672	197	3	other	other	ADJ
american_scientific_journal-7672	197	4	hand	hand	NOUN
american_scientific_journal-7672	197	5	,	,	PUNCT
american_scientific_journal-7672	197	6	ahmed	ahme	VERB
american_scientific_journal-7672	197	7	and	and	CCONJ
american_scientific_journal-7672	197	8	his	his	PRON
american_scientific_journal-7672	197	9	colleagues	colleague	NOUN
american_scientific_journal-7672	198	1	[	[	X
american_scientific_journal-7672	198	2	72	72	NUM
american_scientific_journal-7672	198	3	]	]	PUNCT
american_scientific_journal-7672	198	4	examine	examine	VERB
american_scientific_journal-7672	198	5	a	a	DET
american_scientific_journal-7672	198	6	sample	sample	NOUN
american_scientific_journal-7672	198	7	of	of	ADP
american_scientific_journal-7672	198	8	20	20	NUM
american_scientific_journal-7672	198	9	countries	country	NOUN
american_scientific_journal-7672	198	10	to	to	PART
american_scientific_journal-7672	198	11	determine	determine	VERB
american_scientific_journal-7672	198	12	whether	whether	SCONJ
american_scientific_journal-7672	198	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	198	14	have	have	AUX
american_scientific_journal-7672	198	15	decreased	decrease	VERB
american_scientific_journal-7672	198	16	income	income	NOUN
american_scientific_journal-7672	198	17	-	-	PUNCT
american_scientific_journal-7672	198	18	smoothing	smooth	VERB
american_scientific_journal-7672	198	19	activities	activity	NOUN
american_scientific_journal-7672	198	20	compared	compare	VERB
american_scientific_journal-7672	198	21	with	with	ADP
american_scientific_journal-7672	198	22	a	a	DET
american_scientific_journal-7672	198	23	matched	match	VERB
american_scientific_journal-7672	198	24	sample	sample	NOUN
american_scientific_journal-7672	198	25	of	of	ADP
american_scientific_journal-7672	198	26	non	non	ADJ
american_scientific_journal-7672	198	27	-	-	ADJ
american_scientific_journal-7672	198	28	ifrs	ifrs	ADJ
american_scientific_journal-7672	198	29	users	user	NOUN
american_scientific_journal-7672	198	30	.	.	PUNCT
american_scientific_journal-7672	199	1	they	they	PRON
american_scientific_journal-7672	199	2	indicate	indicate	VERB
american_scientific_journal-7672	199	3	that	that	SCONJ
american_scientific_journal-7672	199	4	ifrs	ifrs	NOUN
american_scientific_journal-7672	199	5	adopters	adopter	NOUN
american_scientific_journal-7672	199	6	have	have	AUX
american_scientific_journal-7672	199	7	increased	increase	VERB
american_scientific_journal-7672	199	8	earnings	earning	NOUN
american_scientific_journal-7672	199	9	management	management	NOUN
american_scientific_journal-7672	199	10	.	.	PUNCT
american_scientific_journal-7672	200	1	also	also	ADV
american_scientific_journal-7672	200	2	,	,	PUNCT
american_scientific_journal-7672	200	3	as	as	SCONJ
american_scientific_journal-7672	200	4	their	their	PRON
american_scientific_journal-7672	200	5	sample	sample	NOUN
american_scientific_journal-7672	200	6	includes	include	VERB
american_scientific_journal-7672	200	7	countries	country	NOUN
american_scientific_journal-7672	200	8	with	with	ADP
american_scientific_journal-7672	200	9	strong	strong	ADJ
american_scientific_journal-7672	200	10	regulations	regulation	NOUN
american_scientific_journal-7672	200	11	,	,	PUNCT
american_scientific_journal-7672	200	12	and	and	CCONJ
american_scientific_journal-7672	200	13	as	as	SCONJ
american_scientific_journal-7672	200	14	they	they	PRON
american_scientific_journal-7672	200	15	prove	prove	VERB
american_scientific_journal-7672	200	16	that	that	SCONJ
american_scientific_journal-7672	200	17	accounting	accounting	NOUN
american_scientific_journal-7672	200	18	quality	quality	NOUN
american_scientific_journal-7672	200	19	has	have	AUX
american_scientific_journal-7672	200	20	decreased	decrease	VERB
american_scientific_journal-7672	200	21	under	under	ADP
american_scientific_journal-7672	200	22	ifrs	ifrs	NOUN
american_scientific_journal-7672	200	23	,	,	PUNCT
american_scientific_journal-7672	200	24	they	they	PRON
american_scientific_journal-7672	200	25	conclude	conclude	VERB
american_scientific_journal-7672	200	26	that	that	SCONJ
american_scientific_journal-7672	200	27	countries	country	NOUN
american_scientific_journal-7672	200	28	with	with	ADP
american_scientific_journal-7672	200	29	strong	strong	ADJ
american_scientific_journal-7672	200	30	laws	law	NOUN
american_scientific_journal-7672	200	31	perform	perform	VERB
american_scientific_journal-7672	200	32	better	well	ADV
american_scientific_journal-7672	200	33	under	under	ADP
american_scientific_journal-7672	200	34	their	their	PRON
american_scientific_journal-7672	200	35	national	national	ADJ
american_scientific_journal-7672	200	36	gaap	gaap	NOUN
american_scientific_journal-7672	200	37	.	.	PUNCT
american_scientific_journal-7672	201	1	this	this	PRON
american_scientific_journal-7672	201	2	is	be	AUX
american_scientific_journal-7672	201	3	the	the	DET
american_scientific_journal-7672	201	4	first	first	ADJ
american_scientific_journal-7672	201	5	study	study	NOUN
american_scientific_journal-7672	201	6	to	to	PART
american_scientific_journal-7672	201	7	present	present	VERB
american_scientific_journal-7672	201	8	such	such	ADJ
american_scientific_journal-7672	201	9	indications	indication	NOUN
american_scientific_journal-7672	201	10	.	.	PUNCT
american_scientific_journal-7672	202	1	however	however	ADV
american_scientific_journal-7672	202	2	,	,	PUNCT
american_scientific_journal-7672	202	3	their	their	PRON
american_scientific_journal-7672	202	4	analysis	analysis	NOUN
american_scientific_journal-7672	202	5	is	be	AUX
american_scientific_journal-7672	202	6	not	not	PART
american_scientific_journal-7672	202	7	statistically	statistically	ADV
american_scientific_journal-7672	202	8	significant	significant	ADJ
american_scientific_journal-7672	202	9	compared	compare	VERB
american_scientific_journal-7672	202	10	with	with	ADP
american_scientific_journal-7672	202	11	non	non	ADJ
american_scientific_journal-7672	202	12	-	-	ADJ
american_scientific_journal-7672	202	13	ifrs	ifrs	ADJ
american_scientific_journal-7672	202	14	adopters	adopter	NOUN
american_scientific_journal-7672	202	15	,	,	PUNCT
american_scientific_journal-7672	202	16	raising	raise	VERB
american_scientific_journal-7672	202	17	questions	question	NOUN
american_scientific_journal-7672	202	18	about	about	ADP
american_scientific_journal-7672	202	19	their	their	PRON
american_scientific_journal-7672	202	20	findings	finding	NOUN
american_scientific_journal-7672	202	21	.	.	PUNCT
american_scientific_journal-7672	203	1	in	in	ADP
american_scientific_journal-7672	203	2	addition	addition	NOUN
american_scientific_journal-7672	203	3	,	,	PUNCT
american_scientific_journal-7672	203	4	jeanjean	jeanjean	NOUN
american_scientific_journal-7672	203	5	and	and	CCONJ
american_scientific_journal-7672	203	6	stolowy	stolowy	VERB
american_scientific_journal-7672	203	7	[	[	X
american_scientific_journal-7672	203	8	73	73	NUM
american_scientific_journal-7672	203	9	]	]	PUNCT
american_scientific_journal-7672	203	10	find	find	VERB
american_scientific_journal-7672	203	11	that	that	SCONJ
american_scientific_journal-7672	203	12	earningssmoothing	earningssmoothe	VERB
american_scientific_journal-7672	203	13	activities	activity	NOUN
american_scientific_journal-7672	203	14	have	have	AUX
american_scientific_journal-7672	203	15	not	not	PART
american_scientific_journal-7672	203	16	declined	decline	VERB
american_scientific_journal-7672	203	17	under	under	ADP
american_scientific_journal-7672	203	18	ifrs	ifrs	NOUN
american_scientific_journal-7672	203	19	,	,	PUNCT
american_scientific_journal-7672	203	20	while	while	SCONJ
american_scientific_journal-7672	203	21	in	in	ADP
american_scientific_journal-7672	203	22	france	france	PROPN
american_scientific_journal-7672	203	23	there	there	PRON
american_scientific_journal-7672	203	24	is	be	VERB
american_scientific_journal-7672	203	25	strong	strong	ADJ
american_scientific_journal-7672	203	26	evidence	evidence	NOUN
american_scientific_journal-7672	203	27	of	of	ADP
american_scientific_journal-7672	203	28	increasing	increase	VERB
american_scientific_journal-7672	203	29	numbers	number	NOUN
american_scientific_journal-7672	203	30	of	of	ADP
american_scientific_journal-7672	203	31	suspicious	suspicious	ADJ
american_scientific_journal-7672	203	32	cases	case	NOUN
american_scientific_journal-7672	203	33	.	.	PUNCT
american_scientific_journal-7672	204	1	closely	closely	ADV
american_scientific_journal-7672	204	2	related	relate	VERB
american_scientific_journal-7672	204	3	is	be	AUX
american_scientific_journal-7672	204	4	djankov	djankov	NOUN
american_scientific_journal-7672	204	5	and	and	CCONJ
american_scientific_journal-7672	204	6	his	his	PRON
american_scientific_journal-7672	204	7	colleagues	colleague	NOUN
american_scientific_journal-7672	205	1	[	[	X
american_scientific_journal-7672	205	2	74	74	NUM
american_scientific_journal-7672	205	3	]	]	PUNCT
american_scientific_journal-7672	205	4	research	research	NOUN
american_scientific_journal-7672	205	5	on	on	ADP
american_scientific_journal-7672	205	6	stock	stock	NOUN
american_scientific_journal-7672	205	7	market	market	NOUN
american_scientific_journal-7672	205	8	regulations	regulation	NOUN
american_scientific_journal-7672	205	9	along	along	ADP
american_scientific_journal-7672	205	10	with	with	ADP
american_scientific_journal-7672	205	11	earnings	earning	NOUN
american_scientific_journal-7672	205	12	management	management	NOUN
american_scientific_journal-7672	205	13	.	.	PUNCT
american_scientific_journal-7672	206	1	they	they	PRON
american_scientific_journal-7672	206	2	find	find	VERB
american_scientific_journal-7672	206	3	that	that	SCONJ
american_scientific_journal-7672	206	4	large	large	ADJ
american_scientific_journal-7672	206	5	equity	equity	NOUN
american_scientific_journal-7672	206	6	markets	market	NOUN
american_scientific_journal-7672	206	7	have	have	VERB
american_scientific_journal-7672	206	8	better	well	ADJ
american_scientific_journal-7672	206	9	and	and	CCONJ
american_scientific_journal-7672	206	10	more	more	ADV
american_scientific_journal-7672	206	11	restrictive	restrictive	ADJ
american_scientific_journal-7672	206	12	regulations	regulation	NOUN
american_scientific_journal-7672	206	13	,	,	PUNCT
american_scientific_journal-7672	206	14	which	which	PRON
american_scientific_journal-7672	206	15	may	may	AUX
american_scientific_journal-7672	206	16	result	result	VERB
american_scientific_journal-7672	206	17	in	in	ADP
american_scientific_journal-7672	206	18	less	less	ADJ
american_scientific_journal-7672	206	19	earnings	earning	NOUN
american_scientific_journal-7672	206	20	management	management	NOUN
american_scientific_journal-7672	206	21	and	and	CCONJ
american_scientific_journal-7672	206	22	more	more	ADV
american_scientific_journal-7672	206	23	accurate	accurate	ADJ
american_scientific_journal-7672	206	24	financial	financial	ADJ
american_scientific_journal-7672	206	25	reporting	reporting	NOUN
american_scientific_journal-7672	206	26	.	.	PUNCT
american_scientific_journal-7672	207	1	in	in	ADP
american_scientific_journal-7672	207	2	addition	addition	NOUN
american_scientific_journal-7672	207	3	,	,	PUNCT
american_scientific_journal-7672	207	4	ding	ding	NOUN
american_scientific_journal-7672	207	5	and	and	CCONJ
american_scientific_journal-7672	207	6	his	his	PRON
american_scientific_journal-7672	207	7	colleagues	colleague	NOUN
american_scientific_journal-7672	207	8	[	[	X
american_scientific_journal-7672	207	9	75	75	NUM
american_scientific_journal-7672	207	10	]	]	PUNCT
american_scientific_journal-7672	207	11	examine	examine	VERB
american_scientific_journal-7672	207	12	how	how	SCONJ
american_scientific_journal-7672	207	13	a	a	DET
american_scientific_journal-7672	207	14	country	country	NOUN
american_scientific_journal-7672	207	15	’s	’s	PART
american_scientific_journal-7672	207	16	legal	legal	ADJ
american_scientific_journal-7672	207	17	system	system	NOUN
american_scientific_journal-7672	207	18	may	may	AUX
american_scientific_journal-7672	207	19	affect	affect	VERB
american_scientific_journal-7672	207	20	earnings	earning	NOUN
american_scientific_journal-7672	207	21	management	management	NOUN
american_scientific_journal-7672	207	22	,	,	PUNCT
american_scientific_journal-7672	207	23	even	even	ADV
american_scientific_journal-7672	207	24	if	if	SCONJ
american_scientific_journal-7672	207	25	the	the	DET
american_scientific_journal-7672	207	26	country	country	NOUN
american_scientific_journal-7672	207	27	has	have	AUX
american_scientific_journal-7672	207	28	adopted	adopt	VERB
american_scientific_journal-7672	207	29	ifrs	ifrs	NOUN
american_scientific_journal-7672	207	30	.	.	PUNCT
american_scientific_journal-7672	208	1	they	they	PRON
american_scientific_journal-7672	208	2	also	also	ADV
american_scientific_journal-7672	208	3	conclude	conclude	VERB
american_scientific_journal-7672	208	4	that	that	SCONJ
american_scientific_journal-7672	208	5	the	the	PRON
american_scientific_journal-7672	208	6	lower	low	ADJ
american_scientific_journal-7672	208	7	the	the	DET
american_scientific_journal-7672	208	8	quality	quality	NOUN
american_scientific_journal-7672	208	9	of	of	ADP
american_scientific_journal-7672	208	10	the	the	DET
american_scientific_journal-7672	208	11	legal	legal	ADJ
american_scientific_journal-7672	208	12	framework	framework	NOUN
american_scientific_journal-7672	208	13	,	,	PUNCT
american_scientific_journal-7672	208	14	the	the	PRON
american_scientific_journal-7672	208	15	greater	great	ADJ
american_scientific_journal-7672	208	16	the	the	DET
american_scientific_journal-7672	208	17	opportunities	opportunity	NOUN
american_scientific_journal-7672	208	18	for	for	ADP
american_scientific_journal-7672	208	19	earnings	earning	NOUN
american_scientific_journal-7672	208	20	management	management	NOUN
american_scientific_journal-7672	208	21	.	.	PUNCT
american_scientific_journal-7672	209	1	therefore	therefore	ADV
american_scientific_journal-7672	209	2	,	,	PUNCT
american_scientific_journal-7672	209	3	adopting	adopt	VERB
american_scientific_journal-7672	209	4	ifrs	ifrs	NOUN
american_scientific_journal-7672	209	5	seems	seem	VERB
american_scientific_journal-7672	209	6	likely	likely	ADJ
american_scientific_journal-7672	209	7	to	to	PART
american_scientific_journal-7672	209	8	increase	increase	VERB
american_scientific_journal-7672	209	9	earnings	earning	NOUN
american_scientific_journal-7672	209	10	quality	quality	NOUN
american_scientific_journal-7672	209	11	but	but	CCONJ
american_scientific_journal-7672	209	12	is	be	AUX
american_scientific_journal-7672	209	13	not	not	PART
american_scientific_journal-7672	209	14	the	the	DET
american_scientific_journal-7672	209	15	only	only	ADV
american_scientific_journal-7672	209	16	determinant	determinant	ADJ
american_scientific_journal-7672	209	17	,	,	PUNCT
american_scientific_journal-7672	209	18	as	as	SCONJ
american_scientific_journal-7672	209	19	earnings	earning	NOUN
american_scientific_journal-7672	209	20	smoothing	smoothing	NOUN
american_scientific_journal-7672	209	21	appears	appear	VERB
american_scientific_journal-7672	209	22	to	to	PART
american_scientific_journal-7672	209	23	relate	relate	VERB
american_scientific_journal-7672	209	24	to	to	ADP
american_scientific_journal-7672	209	25	additional	additional	ADJ
american_scientific_journal-7672	209	26	institutional	institutional	ADJ
american_scientific_journal-7672	209	27	and	and	CCONJ
american_scientific_journal-7672	209	28	market	market	NOUN
american_scientific_journal-7672	209	29	regulations	regulation	NOUN
american_scientific_journal-7672	210	1	[	[	X
american_scientific_journal-7672	210	2	76,77,78	76,77,78	X
american_scientific_journal-7672	210	3	]	]	PUNCT
american_scientific_journal-7672	210	4	.	.	PUNCT
american_scientific_journal-7672	211	1	for	for	ADP
american_scientific_journal-7672	211	2	example	example	NOUN
american_scientific_journal-7672	211	3	,	,	PUNCT
american_scientific_journal-7672	211	4	ernstberger	ernstberger	NOUN
american_scientific_journal-7672	211	5	and	and	CCONJ
american_scientific_journal-7672	211	6	his	his	PRON
american_scientific_journal-7672	211	7	colleagues	colleague	NOUN
american_scientific_journal-7672	212	1	[	[	X
american_scientific_journal-7672	212	2	79	79	NUM
american_scientific_journal-7672	212	3	]	]	PUNCT
american_scientific_journal-7672	212	4	show	show	VERB
american_scientific_journal-7672	212	5	a	a	DET
american_scientific_journal-7672	212	6	lower	low	ADJ
american_scientific_journal-7672	212	7	level	level	NOUN
american_scientific_journal-7672	212	8	of	of	ADP
american_scientific_journal-7672	212	9	earnings	earning	NOUN
american_scientific_journal-7672	212	10	management	management	NOUN
american_scientific_journal-7672	212	11	for	for	ADP
american_scientific_journal-7672	212	12	german	german	ADJ
american_scientific_journal-7672	212	13	firms	firm	NOUN
american_scientific_journal-7672	212	14	following	follow	VERB
american_scientific_journal-7672	212	15	improvements	improvement	NOUN
american_scientific_journal-7672	212	16	to	to	ADP
american_scientific_journal-7672	212	17	the	the	DET
american_scientific_journal-7672	212	18	german	german	ADJ
american_scientific_journal-7672	212	19	enforcement	enforcement	NOUN
american_scientific_journal-7672	212	20	system	system	NOUN
american_scientific_journal-7672	212	21	.	.	PUNCT
american_scientific_journal-7672	213	1	therefore	therefore	ADV
american_scientific_journal-7672	213	2	,	,	PUNCT
american_scientific_journal-7672	213	3	they	they	PRON
american_scientific_journal-7672	213	4	state	state	VERB
american_scientific_journal-7672	213	5	that	that	SCONJ
american_scientific_journal-7672	213	6	earnings	earning	NOUN
american_scientific_journal-7672	213	7	management	management	NOUN
american_scientific_journal-7672	213	8	may	may	AUX
american_scientific_journal-7672	213	9	even	even	ADV
american_scientific_journal-7672	213	10	increase	increase	VERB
american_scientific_journal-7672	213	11	under	under	ADP
american_scientific_journal-7672	213	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	213	13	if	if	SCONJ
american_scientific_journal-7672	213	14	countries	country	NOUN
american_scientific_journal-7672	213	15	do	do	AUX
american_scientific_journal-7672	213	16	not	not	PART
american_scientific_journal-7672	213	17	adopt	adopt	VERB
american_scientific_journal-7672	213	18	strict	strict	ADJ
american_scientific_journal-7672	213	19	legal	legal	ADJ
american_scientific_journal-7672	213	20	and	and	CCONJ
american_scientific_journal-7672	213	21	market	market	NOUN
american_scientific_journal-7672	213	22	enforcement	enforcement	NOUN
american_scientific_journal-7672	213	23	[	[	X
american_scientific_journal-7672	213	24	80	80	NUM
american_scientific_journal-7672	213	25	]	]	PUNCT
american_scientific_journal-7672	213	26	.	.	PUNCT
american_scientific_journal-7672	214	1	on	on	ADP
american_scientific_journal-7672	214	2	the	the	DET
american_scientific_journal-7672	214	3	other	other	ADJ
american_scientific_journal-7672	214	4	hand	hand	NOUN
american_scientific_journal-7672	214	5	,	,	PUNCT
american_scientific_journal-7672	214	6	platikanova	platikanova	NOUN
american_scientific_journal-7672	214	7	and	and	CCONJ
american_scientific_journal-7672	214	8	nobes	nobe	NOUN
american_scientific_journal-7672	215	1	[	[	X
american_scientific_journal-7672	215	2	81	81	NUM
american_scientific_journal-7672	215	3	]	]	PUNCT
american_scientific_journal-7672	215	4	indicate	indicate	VERB
american_scientific_journal-7672	215	5	higher	high	ADJ
american_scientific_journal-7672	215	6	quality	quality	NOUN
american_scientific_journal-7672	215	7	for	for	ADP
american_scientific_journal-7672	215	8	uk	uk	PROPN
american_scientific_journal-7672	215	9	and	and	CCONJ
american_scientific_journal-7672	215	10	german	german	ADJ
american_scientific_journal-7672	215	11	firms	firm	NOUN
american_scientific_journal-7672	215	12	under	under	ADP
american_scientific_journal-7672	215	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	215	14	and	and	CCONJ
american_scientific_journal-7672	215	15	,	,	PUNCT
american_scientific_journal-7672	215	16	most	most	ADV
american_scientific_journal-7672	215	17	impressively	impressively	ADV
american_scientific_journal-7672	215	18	and	and	CCONJ
american_scientific_journal-7672	215	19	similarly	similarly	ADV
american_scientific_journal-7672	215	20	to	to	ADP
american_scientific_journal-7672	215	21	armstrong	armstrong	PROPN
american_scientific_journal-7672	215	22	and	and	CCONJ
american_scientific_journal-7672	215	23	his	his	PRON
american_scientific_journal-7672	215	24	colleagues	colleague	NOUN
american_scientific_journal-7672	215	25	[	[	X
american_scientific_journal-7672	215	26	35	35	NUM
american_scientific_journal-7672	215	27	]	]	PUNCT
american_scientific_journal-7672	215	28	,	,	PUNCT
american_scientific_journal-7672	215	29	they	they	PRON
american_scientific_journal-7672	215	30	state	state	VERB
american_scientific_journal-7672	215	31	that	that	SCONJ
american_scientific_journal-7672	215	32	firms	firm	NOUN
american_scientific_journal-7672	215	33	in	in	ADP
american_scientific_journal-7672	215	34	a	a	DET
american_scientific_journal-7672	215	35	lower	low	ADJ
american_scientific_journal-7672	215	36	-	-	PUNCT
american_scientific_journal-7672	215	37	quality	quality	NOUN
american_scientific_journal-7672	215	38	information	information	NOUN
american_scientific_journal-7672	215	39	environment	environment	NOUN
american_scientific_journal-7672	215	40	benefit	benefit	VERB
american_scientific_journal-7672	215	41	more	more	ADJ
american_scientific_journal-7672	215	42	.	.	PUNCT
american_scientific_journal-7672	216	1	moreover	moreover	ADV
american_scientific_journal-7672	216	2	,	,	PUNCT
american_scientific_journal-7672	216	3	many	many	ADJ
american_scientific_journal-7672	216	4	studies	study	NOUN
american_scientific_journal-7672	216	5	focus	focus	VERB
american_scientific_journal-7672	216	6	on	on	ADP
american_scientific_journal-7672	216	7	motives	motive	NOUN
american_scientific_journal-7672	216	8	for	for	ADP
american_scientific_journal-7672	216	9	earnings	earning	NOUN
american_scientific_journal-7672	216	10	management	management	NOUN
american_scientific_journal-7672	216	11	relating	relate	VERB
american_scientific_journal-7672	216	12	to	to	ADP
american_scientific_journal-7672	216	13	bonuses	bonus	NOUN
american_scientific_journal-7672	216	14	.	.	PUNCT
american_scientific_journal-7672	217	1	orszag	orszag	NOUN
american_scientific_journal-7672	217	2	and	and	CCONJ
american_scientific_journal-7672	217	3	choudhary	choudhary	PROPN
american_scientific_journal-7672	218	1	[	[	X
american_scientific_journal-7672	218	2	82	82	NUM
american_scientific_journal-7672	218	3	]	]	PUNCT
american_scientific_journal-7672	218	4	suggest	suggest	VERB
american_scientific_journal-7672	218	5	that	that	SCONJ
american_scientific_journal-7672	218	6	most	most	ADJ
american_scientific_journal-7672	218	7	uk	uk	PROPN
american_scientific_journal-7672	218	8	listed	list	VERB
american_scientific_journal-7672	218	9	american	american	ADJ
american_scientific_journal-7672	218	10	academic	academic	ADJ
american_scientific_journal-7672	218	11	scientific	scientific	ADJ
american_scientific_journal-7672	218	12	research	research	NOUN
american_scientific_journal-7672	218	13	journal	journal	NOUN
american_scientific_journal-7672	218	14	for	for	ADP
american_scientific_journal-7672	218	15	engineering	engineering	NOUN
american_scientific_journal-7672	218	16	,	,	PUNCT
american_scientific_journal-7672	218	17	technology	technology	NOUN
american_scientific_journal-7672	218	18	,	,	PUNCT
american_scientific_journal-7672	218	19	and	and	CCONJ
american_scientific_journal-7672	218	20	sciences	science	NOUN
american_scientific_journal-7672	218	21	(	(	PUNCT
american_scientific_journal-7672	218	22	asrjets	asrjet	NOUN
american_scientific_journal-7672	218	23	)	)	PUNCT
american_scientific_journal-7672	218	24	(	(	PUNCT
american_scientific_journal-7672	218	25	2022	2022	NUM
american_scientific_journal-7672	218	26	)	)	PUNCT
american_scientific_journal-7672	218	27	volume	volume	NOUN
american_scientific_journal-7672	218	28	89	89	NUM
american_scientific_journal-7672	218	29	,	,	PUNCT
american_scientific_journal-7672	218	30	no1	no1	PROPN
american_scientific_journal-7672	218	31	,	,	PUNCT
american_scientific_journal-7672	218	32	pp	pp	ADV
american_scientific_journal-7672	218	33	73	73	NUM
american_scientific_journal-7672	218	34	-	-	SYM
american_scientific_journal-7672	218	35	123	123	NUM
american_scientific_journal-7672	218	36	81	81	NUM
american_scientific_journal-7672	218	37	companies	company	NOUN
american_scientific_journal-7672	218	38	still	still	ADV
american_scientific_journal-7672	218	39	use	use	VERB
american_scientific_journal-7672	218	40	earnings	earning	NOUN
american_scientific_journal-7672	218	41	to	to	PART
american_scientific_journal-7672	218	42	determine	determine	VERB
american_scientific_journal-7672	218	43	managers	manager	NOUN
american_scientific_journal-7672	218	44	’	'	PUNCT
american_scientific_journal-7672	218	45	bonuses	bonus	NOUN
american_scientific_journal-7672	218	46	,	,	PUNCT
american_scientific_journal-7672	218	47	although	although	SCONJ
american_scientific_journal-7672	218	48	many	many	ADJ
american_scientific_journal-7672	218	49	studies	study	NOUN
american_scientific_journal-7672	218	50	find	find	VERB
american_scientific_journal-7672	218	51	that	that	SCONJ
american_scientific_journal-7672	218	52	it	it	PRON
american_scientific_journal-7672	218	53	has	have	AUX
american_scientific_journal-7672	218	54	declined	decline	VERB
american_scientific_journal-7672	218	55	since	since	SCONJ
american_scientific_journal-7672	218	56	ifrs	ifrs	NOUN
american_scientific_journal-7672	218	57	adoption	adoption	NOUN
american_scientific_journal-7672	218	58	[	[	X
american_scientific_journal-7672	218	59	83	83	NUM
american_scientific_journal-7672	218	60	]	]	PUNCT
american_scientific_journal-7672	218	61	.	.	PUNCT
american_scientific_journal-7672	219	1	there	there	PRON
american_scientific_journal-7672	219	2	is	be	VERB
american_scientific_journal-7672	219	3	also	also	ADV
american_scientific_journal-7672	219	4	a	a	DET
american_scientific_journal-7672	219	5	threshold	threshold	NOUN
american_scientific_journal-7672	219	6	in	in	ADP
american_scientific_journal-7672	219	7	earnings	earning	NOUN
american_scientific_journal-7672	219	8	below	below	ADP
american_scientific_journal-7672	219	9	which	which	PRON
american_scientific_journal-7672	219	10	there	there	PRON
american_scientific_journal-7672	219	11	are	be	VERB
american_scientific_journal-7672	219	12	no	no	DET
american_scientific_journal-7672	219	13	bonus	bonus	NOUN
american_scientific_journal-7672	219	14	distributions	distribution	NOUN
american_scientific_journal-7672	219	15	,	,	PUNCT
american_scientific_journal-7672	219	16	making	make	VERB
american_scientific_journal-7672	219	17	it	it	PRON
american_scientific_journal-7672	219	18	even	even	ADV
american_scientific_journal-7672	219	19	more	more	ADV
american_scientific_journal-7672	219	20	essential	essential	ADJ
american_scientific_journal-7672	219	21	for	for	SCONJ
american_scientific_journal-7672	219	22	managers	manager	NOUN
american_scientific_journal-7672	219	23	to	to	PART
american_scientific_journal-7672	219	24	smooth	smooth	VERB
american_scientific_journal-7672	219	25	earnings	earning	NOUN
american_scientific_journal-7672	219	26	if	if	SCONJ
american_scientific_journal-7672	219	27	a	a	DET
american_scientific_journal-7672	219	28	company	company	NOUN
american_scientific_journal-7672	219	29	is	be	AUX
american_scientific_journal-7672	219	30	close	close	ADJ
american_scientific_journal-7672	219	31	to	to	ADP
american_scientific_journal-7672	219	32	this	this	DET
american_scientific_journal-7672	219	33	limit	limit	NOUN
american_scientific_journal-7672	219	34	.	.	PUNCT
american_scientific_journal-7672	220	1	managers	manager	NOUN
american_scientific_journal-7672	220	2	are	be	AUX
american_scientific_journal-7672	220	3	under	under	ADP
american_scientific_journal-7672	220	4	considerable	considerable	ADJ
american_scientific_journal-7672	220	5	pressure	pressure	NOUN
american_scientific_journal-7672	220	6	to	to	PART
american_scientific_journal-7672	220	7	prove	prove	VERB
american_scientific_journal-7672	220	8	that	that	SCONJ
american_scientific_journal-7672	220	9	they	they	PRON
american_scientific_journal-7672	220	10	can	can	AUX
american_scientific_journal-7672	220	11	increase	increase	VERB
american_scientific_journal-7672	220	12	stakeholders	stakeholder	NOUN
american_scientific_journal-7672	220	13	’	'	PUNCT
american_scientific_journal-7672	220	14	profits	profit	NOUN
american_scientific_journal-7672	220	15	,	,	PUNCT
american_scientific_journal-7672	220	16	thus	thus	ADV
american_scientific_journal-7672	220	17	they	they	PRON
american_scientific_journal-7672	220	18	may	may	AUX
american_scientific_journal-7672	220	19	resort	resort	VERB
american_scientific_journal-7672	220	20	to	to	ADP
american_scientific_journal-7672	220	21	creative	creative	ADJ
american_scientific_journal-7672	220	22	accounting	accounting	NOUN
american_scientific_journal-7672	220	23	practices	practice	NOUN
american_scientific_journal-7672	220	24	.	.	PUNCT
american_scientific_journal-7672	221	1	therefore	therefore	ADV
american_scientific_journal-7672	221	2	,	,	PUNCT
american_scientific_journal-7672	221	3	reporting	report	VERB
american_scientific_journal-7672	221	4	a	a	DET
american_scientific_journal-7672	221	5	profit	profit	NOUN
american_scientific_journal-7672	221	6	is	be	AUX
american_scientific_journal-7672	221	7	still	still	ADV
american_scientific_journal-7672	221	8	essential	essential	ADJ
american_scientific_journal-7672	221	9	under	under	ADP
american_scientific_journal-7672	221	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	221	11	[	[	X
american_scientific_journal-7672	221	12	84	84	NUM
american_scientific_journal-7672	221	13	]	]	PUNCT
american_scientific_journal-7672	221	14	.	.	PUNCT
american_scientific_journal-7672	222	1	furthermore	furthermore	ADV
american_scientific_journal-7672	222	2	,	,	PUNCT
american_scientific_journal-7672	222	3	in	in	ADP
american_scientific_journal-7672	222	4	recent	recent	ADJ
american_scientific_journal-7672	222	5	years	year	NOUN
american_scientific_journal-7672	222	6	,	,	PUNCT
american_scientific_journal-7672	222	7	stock	stock	NOUN
american_scientific_journal-7672	222	8	markets	market	NOUN
american_scientific_journal-7672	222	9	have	have	AUX
american_scientific_journal-7672	222	10	tended	tend	VERB
american_scientific_journal-7672	222	11	to	to	PART
american_scientific_journal-7672	222	12	play	play	VERB
american_scientific_journal-7672	222	13	a	a	DET
american_scientific_journal-7672	222	14	crucial	crucial	ADJ
american_scientific_journal-7672	222	15	role	role	NOUN
american_scientific_journal-7672	222	16	in	in	ADP
american_scientific_journal-7672	222	17	firms	firm	NOUN
american_scientific_journal-7672	222	18	meeting	meet	VERB
american_scientific_journal-7672	222	19	analysts	analyst	NOUN
american_scientific_journal-7672	222	20	’	’	PART
american_scientific_journal-7672	222	21	forecasts	forecast	NOUN
american_scientific_journal-7672	222	22	,	,	PUNCT
american_scientific_journal-7672	222	23	and	and	CCONJ
american_scientific_journal-7672	222	24	investors	investor	NOUN
american_scientific_journal-7672	222	25	’	’	PART
american_scientific_journal-7672	222	26	expectations	expectation	NOUN
american_scientific_journal-7672	222	27	are	be	AUX
american_scientific_journal-7672	222	28	essential	essential	ADJ
american_scientific_journal-7672	222	29	for	for	ADP
american_scientific_journal-7672	222	30	their	their	PRON
american_scientific_journal-7672	222	31	operational	operational	ADJ
american_scientific_journal-7672	222	32	performance	performance	NOUN
american_scientific_journal-7672	222	33	.	.	PUNCT
american_scientific_journal-7672	223	1	failure	failure	NOUN
american_scientific_journal-7672	223	2	to	to	PART
american_scientific_journal-7672	223	3	reach	reach	VERB
american_scientific_journal-7672	223	4	their	their	PRON
american_scientific_journal-7672	223	5	estimates	estimate	NOUN
american_scientific_journal-7672	223	6	may	may	AUX
american_scientific_journal-7672	223	7	thus	thus	ADV
american_scientific_journal-7672	223	8	have	have	VERB
american_scientific_journal-7672	223	9	devastating	devastating	ADJ
american_scientific_journal-7672	223	10	impacts	impact	NOUN
american_scientific_journal-7672	223	11	on	on	ADP
american_scientific_journal-7672	223	12	access	access	NOUN
american_scientific_journal-7672	223	13	to	to	ADP
american_scientific_journal-7672	223	14	capital	capital	NOUN
american_scientific_journal-7672	223	15	,	,	PUNCT
american_scientific_journal-7672	223	16	growth	growth	NOUN
american_scientific_journal-7672	223	17	prospects	prospect	NOUN
american_scientific_journal-7672	223	18	and	and	CCONJ
american_scientific_journal-7672	223	19	future	future	ADJ
american_scientific_journal-7672	223	20	potential	potential	NOUN
american_scientific_journal-7672	224	1	[	[	X
american_scientific_journal-7672	224	2	84,85	84,85	X
american_scientific_journal-7672	224	3	]	]	PUNCT
american_scientific_journal-7672	224	4	.	.	PUNCT
american_scientific_journal-7672	225	1	for	for	ADP
american_scientific_journal-7672	225	2	this	this	DET
american_scientific_journal-7672	225	3	reason	reason	NOUN
american_scientific_journal-7672	225	4	,	,	PUNCT
american_scientific_journal-7672	225	5	firms	firm	NOUN
american_scientific_journal-7672	225	6	may	may	AUX
american_scientific_journal-7672	225	7	be	be	AUX
american_scientific_journal-7672	225	8	inclined	incline	VERB
american_scientific_journal-7672	225	9	to	to	PART
american_scientific_journal-7672	225	10	use	use	VERB
american_scientific_journal-7672	225	11	earnings	earning	NOUN
american_scientific_journal-7672	225	12	management	management	NOUN
american_scientific_journal-7672	225	13	to	to	PART
american_scientific_journal-7672	225	14	meet	meet	VERB
american_scientific_journal-7672	225	15	estimates	estimate	NOUN
american_scientific_journal-7672	225	16	by	by	ADP
american_scientific_journal-7672	225	17	achieving	achieve	VERB
american_scientific_journal-7672	225	18	significant	significant	ADJ
american_scientific_journal-7672	225	19	market	market	NOUN
american_scientific_journal-7672	225	20	premiums	premium	NOUN
american_scientific_journal-7672	225	21	[	[	X
american_scientific_journal-7672	225	22	86	86	NUM
american_scientific_journal-7672	225	23	,	,	PUNCT
american_scientific_journal-7672	225	24	87	87	NUM
american_scientific_journal-7672	225	25	]	]	PUNCT
american_scientific_journal-7672	225	26	.	.	PUNCT
american_scientific_journal-7672	226	1	all	all	DET
american_scientific_journal-7672	226	2	these	these	DET
american_scientific_journal-7672	226	3	cases	case	NOUN
american_scientific_journal-7672	226	4	that	that	PRON
american_scientific_journal-7672	226	5	motivate	motivate	VERB
american_scientific_journal-7672	226	6	firms	firm	NOUN
american_scientific_journal-7672	226	7	to	to	PART
american_scientific_journal-7672	226	8	engage	engage	VERB
american_scientific_journal-7672	226	9	in	in	ADP
american_scientific_journal-7672	226	10	earnings	earning	NOUN
american_scientific_journal-7672	226	11	management	management	NOUN
american_scientific_journal-7672	226	12	have	have	VERB
american_scientific_journal-7672	226	13	many	many	ADJ
american_scientific_journal-7672	226	14	extensions	extension	NOUN
american_scientific_journal-7672	226	15	.	.	PUNCT
american_scientific_journal-7672	227	1	in	in	ADP
american_scientific_journal-7672	227	2	this	this	DET
american_scientific_journal-7672	227	3	way	way	NOUN
american_scientific_journal-7672	227	4	,	,	PUNCT
american_scientific_journal-7672	227	5	firms	firm	NOUN
american_scientific_journal-7672	227	6	avoid	avoid	VERB
american_scientific_journal-7672	227	7	legal	legal	ADJ
american_scientific_journal-7672	227	8	procedures	procedure	NOUN
american_scientific_journal-7672	227	9	such	such	ADJ
american_scientific_journal-7672	227	10	as	as	ADP
american_scientific_journal-7672	227	11	capital	capital	NOUN
american_scientific_journal-7672	227	12	increases	increase	NOUN
american_scientific_journal-7672	227	13	,	,	PUNCT
american_scientific_journal-7672	227	14	but	but	CCONJ
american_scientific_journal-7672	227	15	also	also	ADV
american_scientific_journal-7672	227	16	shun	shun	VERB
american_scientific_journal-7672	227	17	auditors	auditor	NOUN
american_scientific_journal-7672	227	18	.	.	PUNCT
american_scientific_journal-7672	228	1	companies	company	NOUN
american_scientific_journal-7672	228	2	are	be	AUX
american_scientific_journal-7672	228	3	obliged	oblige	VERB
american_scientific_journal-7672	228	4	to	to	PART
american_scientific_journal-7672	228	5	have	have	VERB
american_scientific_journal-7672	228	6	their	their	PRON
american_scientific_journal-7672	228	7	financials	financial	NOUN
american_scientific_journal-7672	228	8	examined	examine	VERB
american_scientific_journal-7672	228	9	by	by	ADP
american_scientific_journal-7672	228	10	auditors	auditor	NOUN
american_scientific_journal-7672	228	11	,	,	PUNCT
american_scientific_journal-7672	228	12	who	who	PRON
american_scientific_journal-7672	228	13	reduce	reduce	VERB
american_scientific_journal-7672	228	14	the	the	DET
american_scientific_journal-7672	228	15	probability	probability	NOUN
american_scientific_journal-7672	228	16	of	of	ADP
american_scientific_journal-7672	228	17	firms	firm	NOUN
american_scientific_journal-7672	228	18	mis	mi	NOUN
american_scientific_journal-7672	228	19	-	-	PUNCT
american_scientific_journal-7672	228	20	stating	state	VERB
american_scientific_journal-7672	228	21	their	their	PRON
american_scientific_journal-7672	228	22	financials	financial	NOUN
american_scientific_journal-7672	228	23	.	.	PUNCT
american_scientific_journal-7672	229	1	any	any	DET
american_scientific_journal-7672	229	2	deviation	deviation	NOUN
american_scientific_journal-7672	229	3	from	from	ADP
american_scientific_journal-7672	229	4	the	the	DET
american_scientific_journal-7672	229	5	rules	rule	NOUN
american_scientific_journal-7672	229	6	,	,	PUNCT
american_scientific_journal-7672	229	7	as	as	ADP
american_scientific_journal-7672	229	8	for	for	ADP
american_scientific_journal-7672	229	9	example	example	NOUN
american_scientific_journal-7672	229	10	to	to	PART
american_scientific_journal-7672	229	11	avoid	avoid	VERB
american_scientific_journal-7672	229	12	lower	low	ADJ
american_scientific_journal-7672	229	13	capital	capital	NOUN
american_scientific_journal-7672	229	14	limits	limit	NOUN
american_scientific_journal-7672	229	15	will	will	AUX
american_scientific_journal-7672	229	16	be	be	AUX
american_scientific_journal-7672	229	17	detected	detect	VERB
american_scientific_journal-7672	229	18	by	by	ADP
american_scientific_journal-7672	229	19	the	the	DET
american_scientific_journal-7672	229	20	firms	firm	NOUN
american_scientific_journal-7672	229	21	’	’	PART
american_scientific_journal-7672	229	22	auditors	auditor	NOUN
american_scientific_journal-7672	229	23	.	.	PUNCT
american_scientific_journal-7672	230	1	failure	failure	NOUN
american_scientific_journal-7672	230	2	to	to	PART
american_scientific_journal-7672	230	3	do	do	AUX
american_scientific_journal-7672	230	4	so	so	ADV
american_scientific_journal-7672	230	5	indicates	indicate	VERB
american_scientific_journal-7672	230	6	that	that	SCONJ
american_scientific_journal-7672	230	7	the	the	DET
american_scientific_journal-7672	230	8	auditors	auditor	NOUN
american_scientific_journal-7672	230	9	are	be	AUX
american_scientific_journal-7672	230	10	too	too	ADV
american_scientific_journal-7672	230	11	lenient	lenient	ADJ
american_scientific_journal-7672	230	12	,	,	PUNCT
american_scientific_journal-7672	230	13	or	or	CCONJ
american_scientific_journal-7672	230	14	lack	lack	NOUN
american_scientific_journal-7672	230	15	knowledge	knowledge	NOUN
american_scientific_journal-7672	230	16	and	and	CCONJ
american_scientific_journal-7672	230	17	training	training	NOUN
american_scientific_journal-7672	230	18	.	.	PUNCT
american_scientific_journal-7672	231	1	audit	audit	NOUN
american_scientific_journal-7672	231	2	quality	quality	NOUN
american_scientific_journal-7672	231	3	,	,	PUNCT
american_scientific_journal-7672	231	4	thus	thus	ADV
american_scientific_journal-7672	231	5	,	,	PUNCT
american_scientific_journal-7672	231	6	is	be	AUX
american_scientific_journal-7672	231	7	very	very	ADV
american_scientific_journal-7672	231	8	important	important	ADJ
american_scientific_journal-7672	231	9	in	in	ADP
american_scientific_journal-7672	231	10	order	order	NOUN
american_scientific_journal-7672	231	11	to	to	PART
american_scientific_journal-7672	231	12	decrease	decrease	VERB
american_scientific_journal-7672	231	13	earnings	earning	NOUN
american_scientific_journal-7672	231	14	misstatements	misstatement	NOUN
american_scientific_journal-7672	231	15	,	,	PUNCT
american_scientific_journal-7672	231	16	although	although	SCONJ
american_scientific_journal-7672	231	17	it	it	PRON
american_scientific_journal-7672	231	18	has	have	AUX
american_scientific_journal-7672	231	19	not	not	PART
american_scientific_journal-7672	231	20	been	be	AUX
american_scientific_journal-7672	231	21	extensively	extensively	ADV
american_scientific_journal-7672	231	22	analysed	analyse	VERB
american_scientific_journal-7672	231	23	under	under	ADP
american_scientific_journal-7672	231	24	ifrs	ifrs	NOUN
american_scientific_journal-7672	231	25	,	,	PUNCT
american_scientific_journal-7672	231	26	as	as	SCONJ
american_scientific_journal-7672	231	27	few	few	ADJ
american_scientific_journal-7672	231	28	studies	study	NOUN
american_scientific_journal-7672	231	29	correlate	correlate	VERB
american_scientific_journal-7672	231	30	auditors	auditor	NOUN
american_scientific_journal-7672	231	31	with	with	ADP
american_scientific_journal-7672	231	32	earnings	earning	NOUN
american_scientific_journal-7672	231	33	management	management	NOUN
american_scientific_journal-7672	231	34	.	.	PUNCT
american_scientific_journal-7672	232	1	these	these	DET
american_scientific_journal-7672	232	2	studies	study	NOUN
american_scientific_journal-7672	232	3	categorised	categorise	VERB
american_scientific_journal-7672	232	4	auditors	auditor	NOUN
american_scientific_journal-7672	232	5	based	base	VERB
american_scientific_journal-7672	232	6	on	on	ADP
american_scientific_journal-7672	232	7	their	their	PRON
american_scientific_journal-7672	232	8	reputation	reputation	NOUN
american_scientific_journal-7672	232	9	and	and	CCONJ
american_scientific_journal-7672	232	10	size	size	NOUN
american_scientific_journal-7672	232	11	(	(	PUNCT
american_scientific_journal-7672	232	12	big	big	ADJ
american_scientific_journal-7672	232	13	4	4	NUM
american_scientific_journal-7672	232	14	and	and	CCONJ
american_scientific_journal-7672	232	15	non	non	ADJ
american_scientific_journal-7672	232	16	-	-	ADJ
american_scientific_journal-7672	232	17	big	big	ADJ
american_scientific_journal-7672	232	18	4	4	NUM
american_scientific_journal-7672	232	19	)	)	PUNCT
american_scientific_journal-7672	232	20	to	to	PART
american_scientific_journal-7672	232	21	examine	examine	VERB
american_scientific_journal-7672	232	22	the	the	DET
american_scientific_journal-7672	232	23	extent	extent	NOUN
american_scientific_journal-7672	232	24	to	to	PART
american_scientific_journal-7672	232	25	which	which	PRON
american_scientific_journal-7672	232	26	constraints	constraint	NOUN
american_scientific_journal-7672	232	27	on	on	ADP
american_scientific_journal-7672	232	28	earnings	earning	NOUN
american_scientific_journal-7672	232	29	management	management	NOUN
american_scientific_journal-7672	232	30	are	be	AUX
american_scientific_journal-7672	232	31	a	a	DET
american_scientific_journal-7672	232	32	measure	measure	NOUN
american_scientific_journal-7672	232	33	of	of	ADP
american_scientific_journal-7672	232	34	audit	audit	NOUN
american_scientific_journal-7672	232	35	quality	quality	NOUN
american_scientific_journal-7672	232	36	.	.	PUNCT
american_scientific_journal-7672	233	1	in	in	ADP
american_scientific_journal-7672	233	2	this	this	DET
american_scientific_journal-7672	233	3	respect	respect	NOUN
american_scientific_journal-7672	233	4	,	,	PUNCT
american_scientific_journal-7672	233	5	most	most	ADJ
american_scientific_journal-7672	233	6	studies	study	NOUN
american_scientific_journal-7672	233	7	claimed	claim	VERB
american_scientific_journal-7672	233	8	that	that	SCONJ
american_scientific_journal-7672	233	9	big	big	ADJ
american_scientific_journal-7672	233	10	4	4	NUM
american_scientific_journal-7672	233	11	companies	company	NOUN
american_scientific_journal-7672	233	12	constrain	constrain	VERB
american_scientific_journal-7672	233	13	earnings	earning	NOUN
american_scientific_journal-7672	233	14	management	management	NOUN
american_scientific_journal-7672	233	15	[	[	X
american_scientific_journal-7672	233	16	88,89,90	88,89,90	NUM
american_scientific_journal-7672	233	17	,	,	PUNCT
american_scientific_journal-7672	233	18	91	91	NUM
american_scientific_journal-7672	233	19	]	]	PUNCT
american_scientific_journal-7672	233	20	.	.	PUNCT
american_scientific_journal-7672	234	1	furthermore	furthermore	ADV
american_scientific_journal-7672	234	2	,	,	PUNCT
american_scientific_journal-7672	234	3	francis	francis	PROPN
american_scientific_journal-7672	234	4	and	and	CCONJ
american_scientific_journal-7672	234	5	wang	wang	PROPN
american_scientific_journal-7672	234	6	[	[	X
american_scientific_journal-7672	234	7	92	92	NUM
american_scientific_journal-7672	234	8	]	]	PUNCT
american_scientific_journal-7672	234	9	find	find	VERB
american_scientific_journal-7672	234	10	that	that	SCONJ
american_scientific_journal-7672	234	11	firms	firm	NOUN
american_scientific_journal-7672	234	12	audited	audit	VERB
american_scientific_journal-7672	234	13	by	by	ADP
american_scientific_journal-7672	234	14	big	big	ADJ
american_scientific_journal-7672	234	15	5	5	NUM
american_scientific_journal-7672	234	16	auditors	auditor	NOUN
american_scientific_journal-7672	234	17	presented	present	VERB
american_scientific_journal-7672	234	18	better	well	ADJ
american_scientific_journal-7672	234	19	earnings	earning	NOUN
american_scientific_journal-7672	234	20	quality	quality	NOUN
american_scientific_journal-7672	234	21	than	than	ADP
american_scientific_journal-7672	234	22	firms	firm	NOUN
american_scientific_journal-7672	234	23	with	with	ADP
american_scientific_journal-7672	234	24	smaller	small	ADJ
american_scientific_journal-7672	234	25	auditors	auditor	NOUN
american_scientific_journal-7672	234	26	,	,	PUNCT
american_scientific_journal-7672	234	27	and	and	CCONJ
american_scientific_journal-7672	234	28	ball	ball	NOUN
american_scientific_journal-7672	234	29	and	and	CCONJ
american_scientific_journal-7672	234	30	his	his	PRON
american_scientific_journal-7672	234	31	colleagues	colleague	NOUN
american_scientific_journal-7672	234	32	[	[	X
american_scientific_journal-7672	234	33	93	93	NUM
american_scientific_journal-7672	234	34	]	]	PUNCT
american_scientific_journal-7672	234	35	suggest	suggest	VERB
american_scientific_journal-7672	234	36	that	that	SCONJ
american_scientific_journal-7672	234	37	australian	australian	ADJ
american_scientific_journal-7672	234	38	listed	list	VERB
american_scientific_journal-7672	234	39	firms	firm	NOUN
american_scientific_journal-7672	234	40	may	may	AUX
american_scientific_journal-7672	234	41	benefit	benefit	VERB
american_scientific_journal-7672	234	42	from	from	ADP
american_scientific_journal-7672	234	43	auditors	auditor	NOUN
american_scientific_journal-7672	234	44	’	’	PART
american_scientific_journal-7672	234	45	rotation	rotation	NOUN
american_scientific_journal-7672	234	46	.	.	PUNCT
american_scientific_journal-7672	235	1	however	however	ADV
american_scientific_journal-7672	235	2	,	,	PUNCT
american_scientific_journal-7672	235	3	these	these	DET
american_scientific_journal-7672	235	4	studies	study	NOUN
american_scientific_journal-7672	235	5	did	do	AUX
american_scientific_journal-7672	235	6	not	not	PART
american_scientific_journal-7672	235	7	consider	consider	VERB
american_scientific_journal-7672	235	8	whether	whether	SCONJ
american_scientific_journal-7672	235	9	existing	exist	VERB
american_scientific_journal-7672	235	10	regulations	regulation	NOUN
american_scientific_journal-7672	235	11	on	on	ADP
american_scientific_journal-7672	235	12	forensic	forensic	ADJ
american_scientific_journal-7672	235	13	accounting	accounting	NOUN
american_scientific_journal-7672	235	14	were	be	AUX
american_scientific_journal-7672	235	15	sufficiently	sufficiently	ADV
american_scientific_journal-7672	235	16	strong	strong	ADJ
american_scientific_journal-7672	235	17	to	to	PART
american_scientific_journal-7672	235	18	control	control	VERB
american_scientific_journal-7672	235	19	firms	firm	NOUN
american_scientific_journal-7672	235	20	under	under	ADP
american_scientific_journal-7672	235	21	ifrs	ifrs	PROPN
american_scientific_journal-7672	235	22	,	,	PUNCT
american_scientific_journal-7672	235	23	and	and	CCONJ
american_scientific_journal-7672	235	24	whether	whether	SCONJ
american_scientific_journal-7672	235	25	auditors	auditor	NOUN
american_scientific_journal-7672	235	26	were	be	AUX
american_scientific_journal-7672	235	27	sufficiently	sufficiently	ADV
american_scientific_journal-7672	235	28	well	well	ADV
american_scientific_journal-7672	235	29	trained	train	VERB
american_scientific_journal-7672	235	30	to	to	PART
american_scientific_journal-7672	235	31	deal	deal	VERB
american_scientific_journal-7672	235	32	with	with	ADP
american_scientific_journal-7672	235	33	the	the	DET
american_scientific_journal-7672	235	34	new	new	ADJ
american_scientific_journal-7672	235	35	regimes	regime	NOUN
american_scientific_journal-7672	235	36	.	.	PUNCT
american_scientific_journal-7672	236	1	2.6	2.6	NUM
american_scientific_journal-7672	236	2	discussion	discussion	NOUN
american_scientific_journal-7672	236	3	of	of	ADP
american_scientific_journal-7672	236	4	literature	literature	NOUN
american_scientific_journal-7672	236	5	review	review	VERB
american_scientific_journal-7672	236	6	the	the	DET
american_scientific_journal-7672	236	7	most	most	ADV
american_scientific_journal-7672	236	8	important	important	ADJ
american_scientific_journal-7672	236	9	concern	concern	NOUN
american_scientific_journal-7672	236	10	has	have	AUX
american_scientific_journal-7672	236	11	been	be	AUX
american_scientific_journal-7672	236	12	the	the	DET
american_scientific_journal-7672	236	13	introduction	introduction	NOUN
american_scientific_journal-7672	236	14	of	of	ADP
american_scientific_journal-7672	236	15	ifrs	ifrs	PROPN
american_scientific_journal-7672	236	16	,	,	PUNCT
american_scientific_journal-7672	236	17	which	which	PRON
american_scientific_journal-7672	236	18	has	have	AUX
american_scientific_journal-7672	236	19	had	have	VERB
american_scientific_journal-7672	236	20	a	a	DET
american_scientific_journal-7672	236	21	significant	significant	ADJ
american_scientific_journal-7672	236	22	impact	impact	NOUN
american_scientific_journal-7672	236	23	on	on	ADP
american_scientific_journal-7672	236	24	companies	company	NOUN
american_scientific_journal-7672	236	25	’	'	PUNCT
american_scientific_journal-7672	236	26	financials	financial	NOUN
american_scientific_journal-7672	236	27	.	.	PUNCT
american_scientific_journal-7672	237	1	since	since	SCONJ
american_scientific_journal-7672	237	2	it	it	PRON
american_scientific_journal-7672	237	3	is	be	AUX
american_scientific_journal-7672	237	4	a	a	DET
american_scientific_journal-7672	237	5	set	set	NOUN
american_scientific_journal-7672	237	6	of	of	ADP
american_scientific_journal-7672	237	7	unique	unique	ADJ
american_scientific_journal-7672	237	8	,	,	PUNCT
american_scientific_journal-7672	237	9	high	high	ADJ
american_scientific_journal-7672	237	10	-	-	PUNCT
american_scientific_journal-7672	237	11	quality	quality	NOUN
american_scientific_journal-7672	237	12	standards	standard	NOUN
american_scientific_journal-7672	237	13	that	that	PRON
american_scientific_journal-7672	237	14	aim	aim	VERB
american_scientific_journal-7672	237	15	to	to	PART
american_scientific_journal-7672	237	16	increase	increase	VERB
american_scientific_journal-7672	237	17	the	the	DET
american_scientific_journal-7672	237	18	transparency	transparency	NOUN
american_scientific_journal-7672	237	19	and	and	CCONJ
american_scientific_journal-7672	237	20	comparability	comparability	NOUN
american_scientific_journal-7672	237	21	of	of	ADP
american_scientific_journal-7672	237	22	information	information	NOUN
american_scientific_journal-7672	237	23	between	between	ADP
american_scientific_journal-7672	237	24	adopting	adopt	VERB
american_scientific_journal-7672	237	25	countries	country	NOUN
american_scientific_journal-7672	237	26	,	,	PUNCT
american_scientific_journal-7672	237	27	most	most	ADJ
american_scientific_journal-7672	237	28	studies	study	NOUN
american_scientific_journal-7672	237	29	have	have	AUX
american_scientific_journal-7672	237	30	understandably	understandably	ADV
american_scientific_journal-7672	237	31	found	find	VERB
american_scientific_journal-7672	237	32	a	a	DET
american_scientific_journal-7672	237	33	decrease	decrease	NOUN
american_scientific_journal-7672	237	34	in	in	ADP
american_scientific_journal-7672	237	35	earnings	earning	NOUN
american_scientific_journal-7672	237	36	smoothing	smoothing	NOUN
american_scientific_journal-7672	237	37	activities	activity	NOUN
american_scientific_journal-7672	237	38	and	and	CCONJ
american_scientific_journal-7672	237	39	more	more	ADV
american_scientific_journal-7672	237	40	truthful	truthful	ADJ
american_scientific_journal-7672	237	41	accounting	accounting	NOUN
american_scientific_journal-7672	237	42	figures	figure	NOUN
american_scientific_journal-7672	237	43	.	.	PUNCT
american_scientific_journal-7672	238	1	indeed	indeed	ADV
american_scientific_journal-7672	238	2	,	,	PUNCT
american_scientific_journal-7672	238	3	many	many	ADJ
american_scientific_journal-7672	238	4	researchers	researcher	NOUN
american_scientific_journal-7672	238	5	argue	argue	VERB
american_scientific_journal-7672	238	6	that	that	SCONJ
american_scientific_journal-7672	238	7	ifrs	ifrs	NOUN
american_scientific_journal-7672	238	8	introduction	introduction	NOUN
american_scientific_journal-7672	238	9	has	have	AUX
american_scientific_journal-7672	238	10	reduced	reduce	VERB
american_scientific_journal-7672	238	11	the	the	DET
american_scientific_journal-7672	238	12	need	need	NOUN
american_scientific_journal-7672	238	13	for	for	ADP
american_scientific_journal-7672	238	14	earnings	earning	NOUN
american_scientific_journal-7672	238	15	management	management	NOUN
american_scientific_journal-7672	238	16	[	[	X
american_scientific_journal-7672	238	17	70,71	70,71	NUM
american_scientific_journal-7672	238	18	]	]	X
american_scientific_journal-7672	238	19	,	,	PUNCT
american_scientific_journal-7672	238	20	yet	yet	CCONJ
american_scientific_journal-7672	238	21	these	these	DET
american_scientific_journal-7672	238	22	findings	finding	NOUN
american_scientific_journal-7672	238	23	have	have	AUX
american_scientific_journal-7672	238	24	been	be	AUX
american_scientific_journal-7672	238	25	challenged	challenge	VERB
american_scientific_journal-7672	238	26	by	by	ADP
american_scientific_journal-7672	238	27	other	other	ADJ
american_scientific_journal-7672	238	28	studies	study	NOUN
american_scientific_journal-7672	238	29	.	.	PUNCT
american_scientific_journal-7672	239	1	for	for	ADP
american_scientific_journal-7672	239	2	example	example	NOUN
american_scientific_journal-7672	239	3	,	,	PUNCT
american_scientific_journal-7672	239	4	jeanjean	jeanjean	NOUN
american_scientific_journal-7672	239	5	and	and	CCONJ
american_scientific_journal-7672	239	6	stolowy	stolowy	VERB
american_scientific_journal-7672	239	7	[	[	X
american_scientific_journal-7672	239	8	73	73	NUM
american_scientific_journal-7672	239	9	]	]	PUNCT
american_scientific_journal-7672	239	10	find	find	VERB
american_scientific_journal-7672	239	11	that	that	SCONJ
american_scientific_journal-7672	239	12	earnings	earning	NOUN
american_scientific_journal-7672	239	13	smoothing	smoothing	NOUN
american_scientific_journal-7672	239	14	activities	activity	NOUN
american_scientific_journal-7672	239	15	have	have	AUX
american_scientific_journal-7672	239	16	not	not	PART
american_scientific_journal-7672	239	17	declined	decline	VERB
american_scientific_journal-7672	239	18	under	under	ADP
american_scientific_journal-7672	239	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	239	20	,	,	PUNCT
american_scientific_journal-7672	239	21	and	and	CCONJ
american_scientific_journal-7672	239	22	ahmed	ahmed	PROPN
american_scientific_journal-7672	239	23	and	and	CCONJ
american_scientific_journal-7672	239	24	his	his	PRON
american_scientific_journal-7672	239	25	colleagues	colleague	NOUN
american_scientific_journal-7672	240	1	[	[	X
american_scientific_journal-7672	240	2	72	72	NUM
american_scientific_journal-7672	240	3	]	]	PUNCT
american_scientific_journal-7672	240	4	indicate	indicate	VERB
american_scientific_journal-7672	240	5	that	that	SCONJ
american_scientific_journal-7672	240	6	ifrs	ifrs	NOUN
american_scientific_journal-7672	240	7	adopters	adopter	NOUN
american_scientific_journal-7672	240	8	engage	engage	VERB
american_scientific_journal-7672	240	9	more	more	ADJ
american_scientific_journal-7672	240	10	in	in	ADP
american_scientific_journal-7672	240	11	earnings	earning	NOUN
american_scientific_journal-7672	240	12	management	management	NOUN
american_scientific_journal-7672	240	13	.	.	PUNCT
american_scientific_journal-7672	241	1	the	the	DET
american_scientific_journal-7672	241	2	literature	literature	NOUN
american_scientific_journal-7672	241	3	on	on	ADP
american_scientific_journal-7672	241	4	this	this	DET
american_scientific_journal-7672	241	5	key	key	ADJ
american_scientific_journal-7672	241	6	concept	concept	NOUN
american_scientific_journal-7672	241	7	reveals	reveal	VERB
american_scientific_journal-7672	241	8	mixed	mixed	ADJ
american_scientific_journal-7672	241	9	results	result	NOUN
american_scientific_journal-7672	241	10	,	,	PUNCT
american_scientific_journal-7672	241	11	with	with	ADP
american_scientific_journal-7672	241	12	no	no	DET
american_scientific_journal-7672	241	13	clear	clear	ADJ
american_scientific_journal-7672	241	14	agreement	agreement	NOUN
american_scientific_journal-7672	241	15	on	on	ADP
american_scientific_journal-7672	241	16	whether	whether	SCONJ
american_scientific_journal-7672	241	17	ifrs	ifrs	PROPN
american_scientific_journal-7672	241	18	has	have	AUX
american_scientific_journal-7672	241	19	managed	manage	VERB
american_scientific_journal-7672	241	20	to	to	PART
american_scientific_journal-7672	241	21	decrease	decrease	VERB
american_scientific_journal-7672	241	22	or	or	CCONJ
american_scientific_journal-7672	241	23	increase	increase	VERB
american_scientific_journal-7672	241	24	earnings	earning	NOUN
american_scientific_journal-7672	241	25	management	management	NOUN
american_scientific_journal-7672	241	26	.	.	PUNCT
american_scientific_journal-7672	242	1	for	for	ADP
american_scientific_journal-7672	242	2	this	this	DET
american_scientific_journal-7672	242	3	reason	reason	NOUN
american_scientific_journal-7672	242	4	,	,	PUNCT
american_scientific_journal-7672	242	5	many	many	ADJ
american_scientific_journal-7672	242	6	researchers	researcher	NOUN
american_scientific_journal-7672	242	7	have	have	AUX
american_scientific_journal-7672	242	8	focused	focus	VERB
american_scientific_journal-7672	242	9	on	on	ADP
american_scientific_journal-7672	242	10	additional	additional	ADJ
american_scientific_journal-7672	242	11	factors	factor	NOUN
american_scientific_journal-7672	242	12	that	that	PRON
american_scientific_journal-7672	242	13	influence	influence	VERB
american_scientific_journal-7672	242	14	the	the	DET
american_scientific_journal-7672	242	15	level	level	NOUN
american_scientific_journal-7672	242	16	of	of	ADP
american_scientific_journal-7672	242	17	earnings	earning	NOUN
american_scientific_journal-7672	242	18	management	management	NOUN
american_scientific_journal-7672	242	19	,	,	PUNCT
american_scientific_journal-7672	242	20	such	such	ADJ
american_scientific_journal-7672	242	21	as	as	ADP
american_scientific_journal-7672	242	22	fair	fair	ADJ
american_scientific_journal-7672	242	23	value	value	NOUN
american_scientific_journal-7672	242	24	[	[	X
american_scientific_journal-7672	242	25	94	94	NUM
american_scientific_journal-7672	242	26	]	]	PUNCT
american_scientific_journal-7672	242	27	,	,	PUNCT
american_scientific_journal-7672	242	28	taxation	taxation	NOUN
american_scientific_journal-7672	243	1	[	[	X
american_scientific_journal-7672	243	2	95	95	NUM
american_scientific_journal-7672	243	3	]	]	PUNCT
american_scientific_journal-7672	243	4	,	,	PUNCT
american_scientific_journal-7672	243	5	capital	capital	NOUN
american_scientific_journal-7672	243	6	market	market	NOUN
american_scientific_journal-7672	243	7	american	american	PROPN
american_scientific_journal-7672	243	8	academic	academic	ADJ
american_scientific_journal-7672	243	9	scientific	scientific	ADJ
american_scientific_journal-7672	243	10	research	research	NOUN
american_scientific_journal-7672	243	11	journal	journal	NOUN
american_scientific_journal-7672	243	12	for	for	ADP
american_scientific_journal-7672	243	13	engineering	engineering	NOUN
american_scientific_journal-7672	243	14	,	,	PUNCT
american_scientific_journal-7672	243	15	technology	technology	NOUN
american_scientific_journal-7672	243	16	,	,	PUNCT
american_scientific_journal-7672	243	17	and	and	CCONJ
american_scientific_journal-7672	243	18	sciences	science	NOUN
american_scientific_journal-7672	243	19	(	(	PUNCT
american_scientific_journal-7672	243	20	asrjets	asrjet	NOUN
american_scientific_journal-7672	243	21	)	)	PUNCT
american_scientific_journal-7672	243	22	(	(	PUNCT
american_scientific_journal-7672	243	23	2022	2022	NUM
american_scientific_journal-7672	243	24	)	)	PUNCT
american_scientific_journal-7672	243	25	volume	volume	NOUN
american_scientific_journal-7672	243	26	89	89	NUM
american_scientific_journal-7672	243	27	,	,	PUNCT
american_scientific_journal-7672	243	28	no1	no1	PROPN
american_scientific_journal-7672	243	29	,	,	PUNCT
american_scientific_journal-7672	243	30	pp	pp	ADV
american_scientific_journal-7672	243	31	73	73	NUM
american_scientific_journal-7672	243	32	-	-	SYM
american_scientific_journal-7672	243	33	123	123	NUM
american_scientific_journal-7672	243	34	82	82	NUM
american_scientific_journal-7672	243	35	motivations	motivation	NOUN
american_scientific_journal-7672	244	1	[	[	X
american_scientific_journal-7672	244	2	96	96	NUM
american_scientific_journal-7672	244	3	]	]	PUNCT
american_scientific_journal-7672	244	4	and	and	CCONJ
american_scientific_journal-7672	244	5	managers	manager	NOUN
american_scientific_journal-7672	244	6	’	'	PUNCT
american_scientific_journal-7672	244	7	compensation	compensation	NOUN
american_scientific_journal-7672	244	8	[	[	X
american_scientific_journal-7672	244	9	51	51	NUM
american_scientific_journal-7672	244	10	]	]	PUNCT
american_scientific_journal-7672	244	11	.	.	PUNCT
american_scientific_journal-7672	245	1	it	it	PRON
american_scientific_journal-7672	245	2	may	may	AUX
american_scientific_journal-7672	245	3	also	also	ADV
american_scientific_journal-7672	245	4	be	be	AUX
american_scientific_journal-7672	245	5	possible	possible	ADJ
american_scientific_journal-7672	245	6	for	for	SCONJ
american_scientific_journal-7672	245	7	several	several	ADJ
american_scientific_journal-7672	245	8	companies	company	NOUN
american_scientific_journal-7672	245	9	to	to	PART
american_scientific_journal-7672	245	10	engage	engage	VERB
american_scientific_journal-7672	245	11	together	together	ADV
american_scientific_journal-7672	245	12	in	in	ADP
american_scientific_journal-7672	245	13	earnings	earning	NOUN
american_scientific_journal-7672	245	14	management	management	NOUN
american_scientific_journal-7672	245	15	owing	owe	VERB
american_scientific_journal-7672	245	16	to	to	ADP
american_scientific_journal-7672	245	17	accounting	accounting	NOUN
american_scientific_journal-7672	245	18	and	and	CCONJ
american_scientific_journal-7672	245	19	legal	legal	ADJ
american_scientific_journal-7672	245	20	regulations	regulation	NOUN
american_scientific_journal-7672	246	1	[	[	X
american_scientific_journal-7672	246	2	72,91,97	72,91,97	NUM
american_scientific_journal-7672	246	3	]	]	PUNCT
american_scientific_journal-7672	246	4	.	.	PUNCT
american_scientific_journal-7672	247	1	overall	overall	ADV
american_scientific_journal-7672	247	2	,	,	PUNCT
american_scientific_journal-7672	247	3	a	a	DET
american_scientific_journal-7672	247	4	large	large	ADJ
american_scientific_journal-7672	247	5	body	body	NOUN
american_scientific_journal-7672	247	6	of	of	ADP
american_scientific_journal-7672	247	7	literature	literature	NOUN
american_scientific_journal-7672	247	8	suggests	suggest	VERB
american_scientific_journal-7672	247	9	that	that	SCONJ
american_scientific_journal-7672	247	10	firms	firm	NOUN
american_scientific_journal-7672	247	11	that	that	PRON
american_scientific_journal-7672	247	12	follow	follow	VERB
american_scientific_journal-7672	247	13	ifrs	ifrs	NOUN
american_scientific_journal-7672	247	14	may	may	AUX
american_scientific_journal-7672	247	15	derive	derive	VERB
american_scientific_journal-7672	247	16	significant	significant	ADJ
american_scientific_journal-7672	247	17	benefits	benefit	NOUN
american_scientific_journal-7672	247	18	.	.	PUNCT
american_scientific_journal-7672	248	1	however	however	ADV
american_scientific_journal-7672	248	2	,	,	PUNCT
american_scientific_journal-7672	248	3	it	it	PRON
american_scientific_journal-7672	248	4	does	do	AUX
american_scientific_journal-7672	248	5	not	not	PART
american_scientific_journal-7672	248	6	provide	provide	VERB
american_scientific_journal-7672	248	7	convincing	convincing	ADJ
american_scientific_journal-7672	248	8	arguments	argument	NOUN
american_scientific_journal-7672	248	9	on	on	ADP
american_scientific_journal-7672	248	10	whether	whether	SCONJ
american_scientific_journal-7672	248	11	ifrs	ifrs	PROPN
american_scientific_journal-7672	248	12	has	have	AUX
american_scientific_journal-7672	248	13	succeeded	succeed	VERB
american_scientific_journal-7672	248	14	in	in	ADP
american_scientific_journal-7672	248	15	improving	improve	VERB
american_scientific_journal-7672	248	16	accounting	accounting	NOUN
american_scientific_journal-7672	248	17	quality	quality	NOUN
american_scientific_journal-7672	248	18	,	,	PUNCT
american_scientific_journal-7672	248	19	because	because	SCONJ
american_scientific_journal-7672	248	20	there	there	PRON
american_scientific_journal-7672	248	21	is	be	VERB
american_scientific_journal-7672	248	22	no	no	DET
american_scientific_journal-7672	248	23	clear	clear	ADJ
american_scientific_journal-7672	248	24	evidence	evidence	NOUN
american_scientific_journal-7672	248	25	of	of	ADP
american_scientific_journal-7672	248	26	whether	whether	SCONJ
american_scientific_journal-7672	248	27	all	all	DET
american_scientific_journal-7672	248	28	companies	company	NOUN
american_scientific_journal-7672	248	29	under	under	ADP
american_scientific_journal-7672	248	30	ifrs	ifrs	PROPN
american_scientific_journal-7672	248	31	have	have	AUX
american_scientific_journal-7672	248	32	decreased	decrease	VERB
american_scientific_journal-7672	248	33	their	their	PRON
american_scientific_journal-7672	248	34	earnings	earning	NOUN
american_scientific_journal-7672	248	35	management	management	NOUN
american_scientific_journal-7672	248	36	.	.	PUNCT
american_scientific_journal-7672	249	1	overall	overall	ADV
american_scientific_journal-7672	249	2	,	,	PUNCT
american_scientific_journal-7672	249	3	there	there	PRON
american_scientific_journal-7672	249	4	is	be	VERB
american_scientific_journal-7672	249	5	debate	debate	NOUN
american_scientific_journal-7672	249	6	about	about	ADP
american_scientific_journal-7672	249	7	whether	whether	SCONJ
american_scientific_journal-7672	249	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	249	9	has	have	AUX
american_scientific_journal-7672	249	10	succeeded	succeed	VERB
american_scientific_journal-7672	249	11	in	in	ADP
american_scientific_journal-7672	249	12	reducing	reduce	VERB
american_scientific_journal-7672	249	13	earnings	earning	NOUN
american_scientific_journal-7672	249	14	management	management	NOUN
american_scientific_journal-7672	249	15	,	,	PUNCT
american_scientific_journal-7672	249	16	while	while	SCONJ
american_scientific_journal-7672	249	17	some	some	DET
american_scientific_journal-7672	249	18	questions	question	NOUN
american_scientific_journal-7672	249	19	related	relate	VERB
american_scientific_journal-7672	249	20	to	to	ADP
american_scientific_journal-7672	249	21	this	this	DET
american_scientific_journal-7672	249	22	issue	issue	NOUN
american_scientific_journal-7672	249	23	still	still	ADV
american_scientific_journal-7672	249	24	remain	remain	VERB
american_scientific_journal-7672	249	25	unanswered	unanswered	ADJ
american_scientific_journal-7672	249	26	,	,	PUNCT
american_scientific_journal-7672	249	27	as	as	ADP
american_scientific_journal-7672	249	28	for	for	ADP
american_scientific_journal-7672	249	29	example	example	NOUN
american_scientific_journal-7672	249	30	,	,	PUNCT
american_scientific_journal-7672	249	31	to	to	ADP
american_scientific_journal-7672	249	32	what	what	DET
american_scientific_journal-7672	249	33	extent	extent	NOUN
american_scientific_journal-7672	249	34	do	do	AUX
american_scientific_journal-7672	249	35	the	the	DET
american_scientific_journal-7672	249	36	individual	individual	ADJ
american_scientific_journal-7672	249	37	ifrs	ifrs	PROPN
american_scientific_journal-7672	249	38	standards	standard	NOUN
american_scientific_journal-7672	249	39	have	have	VERB
american_scientific_journal-7672	249	40	a	a	DET
american_scientific_journal-7672	249	41	material	material	ADJ
american_scientific_journal-7672	249	42	impact	impact	NOUN
american_scientific_journal-7672	249	43	on	on	ADP
american_scientific_journal-7672	249	44	earnings	earning	NOUN
american_scientific_journal-7672	249	45	management	management	NOUN
american_scientific_journal-7672	249	46	?	?	PUNCT
american_scientific_journal-7672	250	1	3	3	X
american_scientific_journal-7672	250	2	.	.	X
american_scientific_journal-7672	250	3	hypotheses	hypothese	VERB
american_scientific_journal-7672	250	4	development	development	NOUN
american_scientific_journal-7672	250	5	and	and	CCONJ
american_scientific_journal-7672	250	6	analysis	analysis	NOUN
american_scientific_journal-7672	250	7	models	model	NOUN
american_scientific_journal-7672	250	8	the	the	DET
american_scientific_journal-7672	250	9	general	general	ADJ
american_scientific_journal-7672	250	10	framework	framework	NOUN
american_scientific_journal-7672	250	11	of	of	ADP
american_scientific_journal-7672	250	12	the	the	DET
american_scientific_journal-7672	250	13	four	four	NUM
american_scientific_journal-7672	250	14	following	follow	VERB
american_scientific_journal-7672	250	15	hypotheses	hypothesis	NOUN
american_scientific_journal-7672	250	16	sought	seek	VERB
american_scientific_journal-7672	250	17	to	to	PART
american_scientific_journal-7672	250	18	compare	compare	VERB
american_scientific_journal-7672	250	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	250	20	with	with	ADP
american_scientific_journal-7672	250	21	the	the	DET
american_scientific_journal-7672	250	22	old	old	ADJ
american_scientific_journal-7672	250	23	national	national	ADJ
american_scientific_journal-7672	250	24	gaap	gaap	PROPN
american_scientific_journal-7672	250	25	of	of	ADP
american_scientific_journal-7672	250	26	australia	australia	PROPN
american_scientific_journal-7672	250	27	,	,	PUNCT
american_scientific_journal-7672	250	28	germany	germany	PROPN
american_scientific_journal-7672	250	29	,	,	PUNCT
american_scientific_journal-7672	250	30	greece	greece	PROPN
american_scientific_journal-7672	250	31	and	and	CCONJ
american_scientific_journal-7672	250	32	the	the	DET
american_scientific_journal-7672	250	33	uk	uk	PROPN
american_scientific_journal-7672	250	34	.	.	PUNCT
american_scientific_journal-7672	251	1	considering	consider	VERB
american_scientific_journal-7672	251	2	also	also	ADV
american_scientific_journal-7672	251	3	the	the	DET
american_scientific_journal-7672	251	4	amendments	amendment	NOUN
american_scientific_journal-7672	251	5	to	to	ADP
american_scientific_journal-7672	251	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	251	7	,	,	PUNCT
american_scientific_journal-7672	251	8	we	we	PRON
american_scientific_journal-7672	251	9	formulated	formulate	VERB
american_scientific_journal-7672	251	10	the	the	DET
american_scientific_journal-7672	251	11	following	follow	VERB
american_scientific_journal-7672	251	12	hypotheses	hypothesis	NOUN
american_scientific_journal-7672	251	13	to	to	PART
american_scientific_journal-7672	251	14	detect	detect	VERB
american_scientific_journal-7672	251	15	which	which	DET
american_scientific_journal-7672	251	16	country	country	NOUN
american_scientific_journal-7672	251	17	performed	perform	VERB
american_scientific_journal-7672	251	18	better	well	ADV
american_scientific_journal-7672	251	19	,	,	PUNCT
american_scientific_journal-7672	251	20	as	as	SCONJ
american_scientific_journal-7672	251	21	they	they	PRON
american_scientific_journal-7672	251	22	previously	previously	ADV
american_scientific_journal-7672	251	23	exhibited	exhibit	VERB
american_scientific_journal-7672	251	24	significant	significant	ADJ
american_scientific_journal-7672	251	25	differences	difference	NOUN
american_scientific_journal-7672	251	26	.	.	PUNCT
american_scientific_journal-7672	252	1	this	this	DET
american_scientific_journal-7672	252	2	set	set	NOUN
american_scientific_journal-7672	252	3	of	of	ADP
american_scientific_journal-7672	252	4	hypotheses	hypothesis	NOUN
american_scientific_journal-7672	252	5	aimed	aim	VERB
american_scientific_journal-7672	252	6	to	to	PART
american_scientific_journal-7672	252	7	answer	answer	VERB
american_scientific_journal-7672	252	8	on	on	ADP
american_scientific_journal-7672	252	9	practical	practical	ADJ
american_scientific_journal-7672	252	10	research	research	NOUN
american_scientific_journal-7672	252	11	questions	question	NOUN
american_scientific_journal-7672	252	12	,	,	PUNCT
american_scientific_journal-7672	252	13	like	like	SCONJ
american_scientific_journal-7672	252	14	should	should	AUX
american_scientific_journal-7672	252	15	investors	investor	NOUN
american_scientific_journal-7672	252	16	trust	trust	VERB
american_scientific_journal-7672	252	17	ifrs	ifrs	PROPN
american_scientific_journal-7672	252	18	towards	towards	ADP
american_scientific_journal-7672	252	19	earnings	earning	NOUN
american_scientific_journal-7672	252	20	management	management	NOUN
american_scientific_journal-7672	252	21	?	?	PUNCT
american_scientific_journal-7672	253	1	what	what	PRON
american_scientific_journal-7672	253	2	specific	specific	ADJ
american_scientific_journal-7672	253	3	data	datum	NOUN
american_scientific_journal-7672	253	4	and	and	CCONJ
american_scientific_journal-7672	253	5	financials	financial	NOUN
american_scientific_journal-7672	253	6	should	should	AUX
american_scientific_journal-7672	253	7	they	they	PRON
american_scientific_journal-7672	253	8	focus	focus	VERB
american_scientific_journal-7672	253	9	on	on	ADP
american_scientific_journal-7672	253	10	their	their	PRON
american_scientific_journal-7672	253	11	analysis	analysis	NOUN
american_scientific_journal-7672	253	12	?	?	PUNCT
american_scientific_journal-7672	254	1	should	should	AUX
american_scientific_journal-7672	254	2	they	they	PRON
american_scientific_journal-7672	254	3	consider	consider	VERB
american_scientific_journal-7672	254	4	investing	invest	VERB
american_scientific_journal-7672	254	5	in	in	ADP
american_scientific_journal-7672	254	6	weaker	weak	ADJ
american_scientific_journal-7672	254	7	economies	economy	NOUN
american_scientific_journal-7672	254	8	or	or	CCONJ
american_scientific_journal-7672	254	9	to	to	ADP
american_scientific_journal-7672	254	10	strongest	strong	ADJ
american_scientific_journal-7672	254	11	countries	country	NOUN
american_scientific_journal-7672	254	12	like	like	ADP
american_scientific_journal-7672	254	13	germany	germany	PROPN
american_scientific_journal-7672	254	14	?	?	PUNCT
american_scientific_journal-7672	255	1	should	should	AUX
american_scientific_journal-7672	255	2	investors	investor	NOUN
american_scientific_journal-7672	255	3	and	and	CCONJ
american_scientific_journal-7672	255	4	authorities	authority	NOUN
american_scientific_journal-7672	255	5	suspect	suspect	VERB
american_scientific_journal-7672	255	6	companies	company	NOUN
american_scientific_journal-7672	255	7	with	with	ADP
american_scientific_journal-7672	255	8	non	non	PRON
american_scientific_journal-7672	255	9	big-4	big-4	PART
american_scientific_journal-7672	255	10	auditors	auditor	NOUN
american_scientific_journal-7672	255	11	?	?	PUNCT
american_scientific_journal-7672	256	1	thus	thus	ADV
american_scientific_journal-7672	256	2	,	,	PUNCT
american_scientific_journal-7672	256	3	through	through	ADP
american_scientific_journal-7672	256	4	these	these	DET
american_scientific_journal-7672	256	5	hypotheses	hypothesis	NOUN
american_scientific_journal-7672	256	6	,	,	PUNCT
american_scientific_journal-7672	256	7	the	the	DET
american_scientific_journal-7672	256	8	research	research	NOUN
american_scientific_journal-7672	256	9	sought	seek	VERB
american_scientific_journal-7672	256	10	not	not	PART
american_scientific_journal-7672	256	11	only	only	ADV
american_scientific_journal-7672	256	12	to	to	PART
american_scientific_journal-7672	256	13	discover	discover	VERB
american_scientific_journal-7672	256	14	any	any	DET
american_scientific_journal-7672	256	15	decrease	decrease	NOUN
american_scientific_journal-7672	256	16	in	in	ADP
american_scientific_journal-7672	256	17	the	the	DET
american_scientific_journal-7672	256	18	number	number	NOUN
american_scientific_journal-7672	256	19	of	of	ADP
american_scientific_journal-7672	256	20	firms	firm	NOUN
american_scientific_journal-7672	256	21	with	with	ADP
american_scientific_journal-7672	256	22	falsified	falsified	ADJ
american_scientific_journal-7672	256	23	financial	financial	ADJ
american_scientific_journal-7672	256	24	statements	statement	NOUN
american_scientific_journal-7672	256	25	(	(	PUNCT
american_scientific_journal-7672	256	26	ffs	ff	NOUN
american_scientific_journal-7672	256	27	)	)	PUNCT
american_scientific_journal-7672	256	28	,	,	PUNCT
american_scientific_journal-7672	256	29	but	but	CCONJ
american_scientific_journal-7672	256	30	also	also	ADV
american_scientific_journal-7672	256	31	to	to	PART
american_scientific_journal-7672	256	32	detect	detect	VERB
american_scientific_journal-7672	256	33	specific	specific	ADJ
american_scientific_journal-7672	256	34	increases	increase	NOUN
american_scientific_journal-7672	256	35	or	or	CCONJ
american_scientific_journal-7672	256	36	decreases	decrease	NOUN
american_scientific_journal-7672	256	37	in	in	ADP
american_scientific_journal-7672	256	38	each	each	DET
american_scientific_journal-7672	256	39	firm	firm	NOUN
american_scientific_journal-7672	256	40	’s	’s	PART
american_scientific_journal-7672	256	41	accruals	accrual	NOUN
american_scientific_journal-7672	256	42	over	over	ADP
american_scientific_journal-7672	256	43	a	a	DET
american_scientific_journal-7672	256	44	period	period	NOUN
american_scientific_journal-7672	256	45	of	of	ADP
american_scientific_journal-7672	256	46	years	year	NOUN
american_scientific_journal-7672	256	47	.	.	PUNCT
american_scientific_journal-7672	257	1	this	this	PRON
american_scientific_journal-7672	257	2	is	be	AUX
american_scientific_journal-7672	257	3	the	the	DET
american_scientific_journal-7672	257	4	first	first	ADJ
american_scientific_journal-7672	257	5	study	study	NOUN
american_scientific_journal-7672	257	6	to	to	PART
american_scientific_journal-7672	257	7	examine	examine	VERB
american_scientific_journal-7672	257	8	accruals	accrual	NOUN
american_scientific_journal-7672	257	9	in	in	ADP
american_scientific_journal-7672	257	10	time	time	NOUN
american_scientific_journal-7672	257	11	series	series	NOUN
american_scientific_journal-7672	257	12	,	,	PUNCT
american_scientific_journal-7672	257	13	and	and	CCONJ
american_scientific_journal-7672	257	14	is	be	AUX
american_scientific_journal-7672	257	15	also	also	ADV
american_scientific_journal-7672	257	16	the	the	DET
american_scientific_journal-7672	257	17	first	first	ADJ
american_scientific_journal-7672	257	18	attempt	attempt	NOUN
american_scientific_journal-7672	257	19	to	to	PART
american_scientific_journal-7672	257	20	identify	identify	VERB
american_scientific_journal-7672	257	21	the	the	DET
american_scientific_journal-7672	257	22	individual	individual	ADJ
american_scientific_journal-7672	257	23	standards	standard	NOUN
american_scientific_journal-7672	257	24	that	that	PRON
american_scientific_journal-7672	257	25	have	have	VERB
american_scientific_journal-7672	257	26	an	an	DET
american_scientific_journal-7672	257	27	impact	impact	NOUN
american_scientific_journal-7672	257	28	on	on	ADP
american_scientific_journal-7672	257	29	earnings	earning	NOUN
american_scientific_journal-7672	257	30	management	management	NOUN
american_scientific_journal-7672	257	31	.	.	PUNCT
american_scientific_journal-7672	258	1	of	of	ADP
american_scientific_journal-7672	258	2	equal	equal	ADJ
american_scientific_journal-7672	258	3	importance	importance	NOUN
american_scientific_journal-7672	258	4	was	be	AUX
american_scientific_journal-7672	258	5	our	our	PRON
american_scientific_journal-7672	258	6	intention	intention	NOUN
american_scientific_journal-7672	258	7	to	to	PART
american_scientific_journal-7672	258	8	contribute	contribute	VERB
american_scientific_journal-7672	258	9	information	information	NOUN
american_scientific_journal-7672	258	10	to	to	ADP
american_scientific_journal-7672	258	11	whether	whether	SCONJ
american_scientific_journal-7672	258	12	auditors	auditor	NOUN
american_scientific_journal-7672	258	13	displayed	display	VERB
american_scientific_journal-7672	258	14	appropriate	appropriate	ADJ
american_scientific_journal-7672	258	15	reflection	reflection	NOUN
american_scientific_journal-7672	258	16	in	in	ADP
american_scientific_journal-7672	258	17	ifrs	ifrs	ADJ
american_scientific_journal-7672	258	18	implementation	implementation	NOUN
american_scientific_journal-7672	258	19	,	,	PUNCT
american_scientific_journal-7672	258	20	concerning	concern	VERB
american_scientific_journal-7672	258	21	their	their	PRON
american_scientific_journal-7672	258	22	quality	quality	NOUN
american_scientific_journal-7672	258	23	,	,	PUNCT
american_scientific_journal-7672	258	24	technical	technical	ADJ
american_scientific_journal-7672	258	25	capability	capability	NOUN
american_scientific_journal-7672	258	26	,	,	PUNCT
american_scientific_journal-7672	258	27	size	size	NOUN
american_scientific_journal-7672	258	28	and	and	CCONJ
american_scientific_journal-7672	258	29	independence	independence	NOUN
american_scientific_journal-7672	258	30	.	.	PUNCT
american_scientific_journal-7672	259	1	h1	h1	PROPN
american_scientific_journal-7672	259	2	:	:	PUNCT
american_scientific_journal-7672	259	3	the	the	DET
american_scientific_journal-7672	259	4	introduction	introduction	NOUN
american_scientific_journal-7672	259	5	of	of	ADP
american_scientific_journal-7672	259	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	259	7	has	have	AUX
american_scientific_journal-7672	259	8	decreased	decrease	VERB
american_scientific_journal-7672	259	9	falsified	falsified	ADJ
american_scientific_journal-7672	259	10	financial	financial	ADJ
american_scientific_journal-7672	259	11	statements	statement	NOUN
american_scientific_journal-7672	259	12	this	this	DET
american_scientific_journal-7672	259	13	first	first	ADJ
american_scientific_journal-7672	259	14	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	259	15	aimed	aim	VERB
american_scientific_journal-7672	259	16	to	to	PART
american_scientific_journal-7672	259	17	shed	shed	VERB
american_scientific_journal-7672	259	18	light	light	NOUN
american_scientific_journal-7672	259	19	on	on	ADP
american_scientific_journal-7672	259	20	several	several	ADJ
american_scientific_journal-7672	259	21	issues	issue	NOUN
american_scientific_journal-7672	259	22	originating	originate	VERB
american_scientific_journal-7672	259	23	from	from	ADP
american_scientific_journal-7672	259	24	the	the	DET
american_scientific_journal-7672	259	25	official	official	ADJ
american_scientific_journal-7672	259	26	introduction	introduction	NOUN
american_scientific_journal-7672	259	27	of	of	ADP
american_scientific_journal-7672	259	28	ifrs	ifrs	PROPN
american_scientific_journal-7672	259	29	and	and	CCONJ
american_scientific_journal-7672	259	30	relating	relate	VERB
american_scientific_journal-7672	259	31	to	to	ADP
american_scientific_journal-7672	259	32	the	the	DET
american_scientific_journal-7672	259	33	manipulation	manipulation	NOUN
american_scientific_journal-7672	259	34	of	of	ADP
american_scientific_journal-7672	259	35	earnings	earning	NOUN
american_scientific_journal-7672	259	36	.	.	PUNCT
american_scientific_journal-7672	260	1	although	although	SCONJ
american_scientific_journal-7672	260	2	earnings	earning	NOUN
american_scientific_journal-7672	260	3	management	management	NOUN
american_scientific_journal-7672	260	4	has	have	AUX
american_scientific_journal-7672	260	5	been	be	AUX
american_scientific_journal-7672	260	6	the	the	DET
american_scientific_journal-7672	260	7	most	most	ADV
american_scientific_journal-7672	260	8	investigated	investigate	VERB
american_scientific_journal-7672	260	9	theme	theme	NOUN
american_scientific_journal-7672	260	10	since	since	SCONJ
american_scientific_journal-7672	260	11	the	the	DET
american_scientific_journal-7672	260	12	introduction	introduction	NOUN
american_scientific_journal-7672	260	13	of	of	ADP
american_scientific_journal-7672	260	14	ifrs	ifrs	PROPN
american_scientific_journal-7672	260	15	,	,	PUNCT
american_scientific_journal-7672	260	16	we	we	PRON
american_scientific_journal-7672	260	17	aimed	aim	VERB
american_scientific_journal-7672	260	18	to	to	PART
american_scientific_journal-7672	260	19	initiate	initiate	VERB
american_scientific_journal-7672	260	20	more	more	ADV
american_scientific_journal-7672	260	21	critical	critical	ADJ
american_scientific_journal-7672	260	22	values	value	NOUN
american_scientific_journal-7672	260	23	for	for	ADP
american_scientific_journal-7672	260	24	its	its	PRON
american_scientific_journal-7672	260	25	detection	detection	NOUN
american_scientific_journal-7672	260	26	.	.	PUNCT
american_scientific_journal-7672	261	1	creative	creative	ADJ
american_scientific_journal-7672	261	2	accounting	accounting	NOUN
american_scientific_journal-7672	261	3	and	and	CCONJ
american_scientific_journal-7672	261	4	fictional	fictional	ADJ
american_scientific_journal-7672	261	5	finance	finance	NOUN
american_scientific_journal-7672	261	6	have	have	AUX
american_scientific_journal-7672	261	7	caused	cause	VERB
american_scientific_journal-7672	261	8	many	many	ADJ
american_scientific_journal-7672	261	9	scandals	scandal	NOUN
american_scientific_journal-7672	261	10	,	,	PUNCT
american_scientific_journal-7672	261	11	even	even	ADV
american_scientific_journal-7672	261	12	though	though	SCONJ
american_scientific_journal-7672	261	13	in	in	ADP
american_scientific_journal-7672	261	14	most	most	ADJ
american_scientific_journal-7672	261	15	cases	case	NOUN
american_scientific_journal-7672	261	16	it	it	PRON
american_scientific_journal-7672	261	17	has	have	AUX
american_scientific_journal-7672	261	18	been	be	AUX
american_scientific_journal-7672	261	19	illegitimate	illegitimate	ADJ
american_scientific_journal-7672	261	20	and	and	CCONJ
american_scientific_journal-7672	261	21	costly	costly	ADJ
american_scientific_journal-7672	261	22	for	for	ADP
american_scientific_journal-7672	261	23	investors	investor	NOUN
american_scientific_journal-7672	261	24	.	.	PUNCT
american_scientific_journal-7672	262	1	therefore	therefore	ADV
american_scientific_journal-7672	262	2	,	,	PUNCT
american_scientific_journal-7672	262	3	the	the	DET
american_scientific_journal-7672	262	4	project	project	NOUN
american_scientific_journal-7672	262	5	aimed	aim	VERB
american_scientific_journal-7672	262	6	to	to	PART
american_scientific_journal-7672	262	7	detect	detect	VERB
american_scientific_journal-7672	262	8	any	any	DET
american_scientific_journal-7672	262	9	decrease	decrease	NOUN
american_scientific_journal-7672	262	10	in	in	ADP
american_scientific_journal-7672	262	11	falsified	falsified	ADJ
american_scientific_journal-7672	262	12	financial	financial	ADJ
american_scientific_journal-7672	262	13	statements	statement	NOUN
american_scientific_journal-7672	262	14	(	(	PUNCT
american_scientific_journal-7672	262	15	ffs	ff	NOUN
american_scientific_journal-7672	262	16	)	)	PUNCT
american_scientific_journal-7672	262	17	following	follow	VERB
american_scientific_journal-7672	262	18	the	the	DET
american_scientific_journal-7672	262	19	adoption	adoption	NOUN
american_scientific_journal-7672	262	20	of	of	ADP
american_scientific_journal-7672	262	21	ifrs	ifrs	PROPN
american_scientific_journal-7672	262	22	and	and	CCONJ
american_scientific_journal-7672	262	23	to	to	PART
american_scientific_journal-7672	262	24	specify	specify	VERB
american_scientific_journal-7672	262	25	financial	financial	ADJ
american_scientific_journal-7672	262	26	ratios	ratio	NOUN
american_scientific_journal-7672	262	27	that	that	PRON
american_scientific_journal-7672	262	28	might	might	AUX
american_scientific_journal-7672	262	29	affect	affect	VERB
american_scientific_journal-7672	262	30	this	this	DET
american_scientific_journal-7672	262	31	phenomenon	phenomenon	NOUN
american_scientific_journal-7672	262	32	.	.	PUNCT
american_scientific_journal-7672	263	1	focusing	focus	VERB
american_scientific_journal-7672	263	2	on	on	ADP
american_scientific_journal-7672	263	3	auditors	auditor	NOUN
american_scientific_journal-7672	263	4	’	’	PART
american_scientific_journal-7672	263	5	opinions	opinion	NOUN
american_scientific_journal-7672	263	6	for	for	ADP
american_scientific_journal-7672	263	7	each	each	DET
american_scientific_journal-7672	263	8	year	year	NOUN
american_scientific_journal-7672	263	9	,	,	PUNCT
american_scientific_journal-7672	263	10	authorities	authority	NOUN
american_scientific_journal-7672	263	11	’	'	PUNCT
american_scientific_journal-7672	263	12	reports	report	NOUN
american_scientific_journal-7672	263	13	and	and	CCONJ
american_scientific_journal-7672	263	14	altman	altman	PROPN
american_scientific_journal-7672	263	15	’s	’s	PART
american_scientific_journal-7672	263	16	z	z	PROPN
american_scientific_journal-7672	263	17	-	-	PUNCT
american_scientific_journal-7672	263	18	score	score	NOUN
american_scientific_journal-7672	263	19	,	,	PUNCT
american_scientific_journal-7672	263	20	we	we	PRON
american_scientific_journal-7672	263	21	classified	classify	VERB
american_scientific_journal-7672	263	22	each	each	DET
american_scientific_journal-7672	263	23	company	company	NOUN
american_scientific_journal-7672	263	24	for	for	ADP
american_scientific_journal-7672	263	25	every	every	DET
american_scientific_journal-7672	263	26	year	year	NOUN
american_scientific_journal-7672	263	27	as	as	ADP
american_scientific_journal-7672	263	28	ffs	ffs	NOUN
american_scientific_journal-7672	263	29	or	or	CCONJ
american_scientific_journal-7672	263	30	not	not	PART
american_scientific_journal-7672	263	31	.	.	PUNCT
american_scientific_journal-7672	264	1	4	4	NUM
american_scientific_journal-7672	264	2	for	for	ADP
american_scientific_journal-7672	264	3	ffs	ff	NOUN
american_scientific_journal-7672	264	4	,	,	PUNCT
american_scientific_journal-7672	264	5	we	we	PRON
american_scientific_journal-7672	264	6	noted	note	VERB
american_scientific_journal-7672	264	7	companies	company	NOUN
american_scientific_journal-7672	264	8	with	with	ADP
american_scientific_journal-7672	264	9	reports	report	NOUN
american_scientific_journal-7672	264	10	giving	give	VERB
american_scientific_journal-7672	264	11	a	a	DET
american_scientific_journal-7672	264	12	qualified	qualified	ADJ
american_scientific_journal-7672	264	13	auditors	auditor	NOUN
american_scientific_journal-7672	264	14	’	’	PART
american_scientific_journal-7672	264	15	opinion	opinion	NOUN
american_scientific_journal-7672	264	16	,	,	PUNCT
american_scientific_journal-7672	264	17	companies	company	NOUN
american_scientific_journal-7672	264	18	that	that	PRON
american_scientific_journal-7672	264	19	had	have	AUX
american_scientific_journal-7672	264	20	been	be	AUX
american_scientific_journal-7672	264	21	involved	involve	VERB
american_scientific_journal-7672	264	22	in	in	ADP
american_scientific_journal-7672	264	23	fraud	fraud	NOUN
american_scientific_journal-7672	264	24	cases	case	NOUN
american_scientific_journal-7672	264	25	and	and	CCONJ
american_scientific_journal-7672	264	26	companies	company	NOUN
american_scientific_journal-7672	264	27	with	with	ADP
american_scientific_journal-7672	264	28	negative	negative	ADJ
american_scientific_journal-7672	264	29	or	or	CCONJ
american_scientific_journal-7672	264	30	extremely	extremely	ADV
american_scientific_journal-7672	264	31	low	low	ADJ
american_scientific_journal-7672	264	32	altman	altman	PROPN
american_scientific_journal-7672	264	33	’s	’s	PART
american_scientific_journal-7672	264	34	z	z	PROPN
american_scientific_journal-7672	264	35	scores	score	NOUN
american_scientific_journal-7672	264	36	.	.	PUNCT
american_scientific_journal-7672	265	1	altman	altman	PROPN
american_scientific_journal-7672	265	2	’s	’s	PART
american_scientific_journal-7672	265	3	z	z	NOUN
american_scientific_journal-7672	265	4	-	-	PUNCT
american_scientific_journal-7672	265	5	score	score	NOUN
american_scientific_journal-7672	265	6	is	be	AUX
american_scientific_journal-7672	265	7	used	use	VERB
american_scientific_journal-7672	265	8	to	to	PART
american_scientific_journal-7672	265	9	determine	determine	VERB
american_scientific_journal-7672	265	10	the	the	DET
american_scientific_journal-7672	265	11	likelihood	likelihood	NOUN
american_scientific_journal-7672	265	12	of	of	ADP
american_scientific_journal-7672	265	13	a	a	DET
american_scientific_journal-7672	265	14	company	company	NOUN
american_scientific_journal-7672	265	15	going	go	VERB
american_scientific_journal-7672	265	16	bankrupt	bankrupt	ADJ
american_scientific_journal-7672	265	17	.	.	PUNCT
american_scientific_journal-7672	266	1	for	for	ADP
american_scientific_journal-7672	266	2	public	public	ADJ
american_scientific_journal-7672	266	3	4	4	NUM
american_scientific_journal-7672	266	4	for	for	ADP
american_scientific_journal-7672	266	5	this	this	DET
american_scientific_journal-7672	266	6	test	test	NOUN
american_scientific_journal-7672	266	7	,	,	PUNCT
american_scientific_journal-7672	266	8	we	we	PRON
american_scientific_journal-7672	266	9	initially	initially	ADV
american_scientific_journal-7672	266	10	considered	consider	VERB
american_scientific_journal-7672	266	11	following	follow	VERB
american_scientific_journal-7672	266	12	spathis	spathis	PROPN
american_scientific_journal-7672	266	13	’s	’s	X
american_scientific_journal-7672	266	14	[	[	X
american_scientific_journal-7672	266	15	98	98	NUM
american_scientific_journal-7672	266	16	]	]	SYM
american_scientific_journal-7672	266	17	ffs	ff	NOUN
american_scientific_journal-7672	266	18	equation	equation	NOUN
american_scientific_journal-7672	266	19	.	.	PUNCT
american_scientific_journal-7672	267	1	however	however	ADV
american_scientific_journal-7672	267	2	,	,	PUNCT
american_scientific_journal-7672	267	3	we	we	PRON
american_scientific_journal-7672	267	4	noticed	notice	VERB
american_scientific_journal-7672	267	5	that	that	SCONJ
american_scientific_journal-7672	267	6	our	our	PRON
american_scientific_journal-7672	267	7	results	result	NOUN
american_scientific_journal-7672	267	8	based	base	VERB
american_scientific_journal-7672	267	9	on	on	ADP
american_scientific_journal-7672	267	10	this	this	DET
american_scientific_journal-7672	267	11	model	model	NOUN
american_scientific_journal-7672	267	12	,	,	PUNCT
american_scientific_journal-7672	267	13	or	or	CCONJ
american_scientific_journal-7672	267	14	on	on	ADP
american_scientific_journal-7672	267	15	similar	similar	ADJ
american_scientific_journal-7672	267	16	methods	method	NOUN
american_scientific_journal-7672	267	17	as	as	SCONJ
american_scientific_journal-7672	267	18	referred	refer	VERB
american_scientific_journal-7672	267	19	to	to	ADP
american_scientific_journal-7672	267	20	by	by	ADP
american_scientific_journal-7672	267	21	dalnial	dalnial	ADJ
american_scientific_journal-7672	267	22	and	and	CCONJ
american_scientific_journal-7672	267	23	his	his	PRON
american_scientific_journal-7672	267	24	colleagues	colleague	NOUN
american_scientific_journal-7672	267	25	[	[	X
american_scientific_journal-7672	267	26	99	99	NUM
american_scientific_journal-7672	267	27	]	]	X
american_scientific_journal-7672	267	28	,	,	PUNCT
american_scientific_journal-7672	267	29	such	such	ADJ
american_scientific_journal-7672	267	30	as	as	ADP
american_scientific_journal-7672	267	31	multilayer	multilayer	ADJ
american_scientific_journal-7672	267	32	perceptron	perceptron	PROPN
american_scientific_journal-7672	267	33	neural	neural	PROPN
american_scientific_journal-7672	267	34	network	network	PROPN
american_scientific_journal-7672	267	35	(	(	PUNCT
american_scientific_journal-7672	267	36	mlp	mlp	PROPN
american_scientific_journal-7672	267	37	)	)	PUNCT
american_scientific_journal-7672	267	38	,	,	PUNCT
american_scientific_journal-7672	267	39	probabilistic	probabilistic	ADJ
american_scientific_journal-7672	267	40	neural	neural	ADJ
american_scientific_journal-7672	267	41	network	network	NOUN
american_scientific_journal-7672	267	42	(	(	PUNCT
american_scientific_journal-7672	267	43	pnn	pnn	PROPN
american_scientific_journal-7672	267	44	)	)	PUNCT
american_scientific_journal-7672	267	45	and	and	CCONJ
american_scientific_journal-7672	267	46	radial	radial	ADJ
american_scientific_journal-7672	267	47	basic	basic	ADJ
american_scientific_journal-7672	267	48	functions	function	NOUN
american_scientific_journal-7672	267	49	network	network	NOUN
american_scientific_journal-7672	267	50	(	(	PUNCT
american_scientific_journal-7672	267	51	rbf	rbf	PROPN
american_scientific_journal-7672	267	52	)	)	PUNCT
american_scientific_journal-7672	267	53	,	,	PUNCT
american_scientific_journal-7672	267	54	did	do	AUX
american_scientific_journal-7672	267	55	not	not	PART
american_scientific_journal-7672	267	56	produce	produce	VERB
american_scientific_journal-7672	267	57	accurate	accurate	ADJ
american_scientific_journal-7672	267	58	results	result	NOUN
american_scientific_journal-7672	267	59	for	for	ADP
american_scientific_journal-7672	267	60	the	the	DET
american_scientific_journal-7672	267	61	purposes	purpose	NOUN
american_scientific_journal-7672	267	62	of	of	ADP
american_scientific_journal-7672	267	63	this	this	DET
american_scientific_journal-7672	267	64	project	project	NOUN
american_scientific_journal-7672	267	65	,	,	PUNCT
american_scientific_journal-7672	267	66	as	as	SCONJ
american_scientific_journal-7672	267	67	we	we	PRON
american_scientific_journal-7672	267	68	had	have	VERB
american_scientific_journal-7672	267	69	to	to	PART
american_scientific_journal-7672	267	70	formulate	formulate	VERB
american_scientific_journal-7672	267	71	new	new	ADJ
american_scientific_journal-7672	267	72	equations	equation	NOUN
american_scientific_journal-7672	267	73	for	for	ADP
american_scientific_journal-7672	267	74	every	every	DET
american_scientific_journal-7672	267	75	examined	examine	VERB
american_scientific_journal-7672	267	76	year	year	NOUN
american_scientific_journal-7672	267	77	.	.	PUNCT
american_scientific_journal-7672	268	1	this	this	PRON
american_scientific_journal-7672	268	2	would	would	AUX
american_scientific_journal-7672	268	3	have	have	AUX
american_scientific_journal-7672	268	4	been	be	AUX
american_scientific_journal-7672	268	5	time	time	NOUN
american_scientific_journal-7672	268	6	-	-	PUNCT
american_scientific_journal-7672	268	7	consuming	consume	VERB
american_scientific_journal-7672	268	8	,	,	PUNCT
american_scientific_journal-7672	268	9	with	with	ADP
american_scientific_journal-7672	268	10	unpredictable	unpredictable	ADJ
american_scientific_journal-7672	268	11	accuracy	accuracy	NOUN
american_scientific_journal-7672	268	12	.	.	PUNCT
american_scientific_journal-7672	269	1	thus	thus	ADV
american_scientific_journal-7672	269	2	,	,	PUNCT
american_scientific_journal-7672	269	3	we	we	PRON
american_scientific_journal-7672	269	4	preferred	prefer	VERB
american_scientific_journal-7672	269	5	to	to	PART
american_scientific_journal-7672	269	6	manually	manually	ADV
american_scientific_journal-7672	269	7	select	select	VERB
american_scientific_journal-7672	269	8	the	the	DET
american_scientific_journal-7672	269	9	possibility	possibility	NOUN
american_scientific_journal-7672	269	10	of	of	ADP
american_scientific_journal-7672	269	11	a	a	DET
american_scientific_journal-7672	269	12	firm	firm	NOUN
american_scientific_journal-7672	269	13	having	have	VERB
american_scientific_journal-7672	269	14	ffs	ffs	PROPN
american_scientific_journal-7672	269	15	.	.	PUNCT
american_scientific_journal-7672	270	1	american	american	PROPN
american_scientific_journal-7672	270	2	academic	academic	ADJ
american_scientific_journal-7672	270	3	scientific	scientific	ADJ
american_scientific_journal-7672	270	4	research	research	NOUN
american_scientific_journal-7672	270	5	journal	journal	NOUN
american_scientific_journal-7672	270	6	for	for	ADP
american_scientific_journal-7672	270	7	engineering	engineering	NOUN
american_scientific_journal-7672	270	8	,	,	PUNCT
american_scientific_journal-7672	270	9	technology	technology	NOUN
american_scientific_journal-7672	270	10	,	,	PUNCT
american_scientific_journal-7672	270	11	and	and	CCONJ
american_scientific_journal-7672	270	12	sciences	science	NOUN
american_scientific_journal-7672	270	13	(	(	PUNCT
american_scientific_journal-7672	270	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	270	15	)	)	PUNCT
american_scientific_journal-7672	270	16	(	(	PUNCT
american_scientific_journal-7672	270	17	2022	2022	NUM
american_scientific_journal-7672	270	18	)	)	PUNCT
american_scientific_journal-7672	270	19	volume	volume	NOUN
american_scientific_journal-7672	270	20	89	89	NUM
american_scientific_journal-7672	270	21	,	,	PUNCT
american_scientific_journal-7672	270	22	no1	no1	PROPN
american_scientific_journal-7672	270	23	,	,	PUNCT
american_scientific_journal-7672	270	24	pp	pp	ADV
american_scientific_journal-7672	270	25	73	73	NUM
american_scientific_journal-7672	270	26	-	-	SYM
american_scientific_journal-7672	270	27	123	123	NUM
american_scientific_journal-7672	270	28	83	83	NUM
american_scientific_journal-7672	270	29	companies	company	NOUN
american_scientific_journal-7672	270	30	,	,	PUNCT
american_scientific_journal-7672	270	31	the	the	DET
american_scientific_journal-7672	270	32	z	z	NOUN
american_scientific_journal-7672	270	33	-	-	PUNCT
american_scientific_journal-7672	270	34	score	score	NOUN
american_scientific_journal-7672	270	35	is	be	AUX
american_scientific_journal-7672	270	36	calculated	calculate	VERB
american_scientific_journal-7672	270	37	as	as	SCONJ
american_scientific_journal-7672	270	38	follows	follow	VERB
american_scientific_journal-7672	270	39	[	[	X
american_scientific_journal-7672	270	40	100	100	NUM
american_scientific_journal-7672	270	41	]	]	PUNCT
american_scientific_journal-7672	270	42	:	:	PUNCT
american_scientific_journal-7672	270	43	z	z	X
american_scientific_journal-7672	270	44	=	=	SYM
american_scientific_journal-7672	270	45	1.2*(working	1.2*(working	NUM
american_scientific_journal-7672	270	46	capital	capital	NOUN
american_scientific_journal-7672	270	47	/	/	SYM
american_scientific_journal-7672	270	48	total	total	ADJ
american_scientific_journal-7672	270	49	assets	asset	NOUN
american_scientific_journal-7672	270	50	)	)	PUNCT
american_scientific_journal-7672	271	1	+	+	CCONJ
american_scientific_journal-7672	271	2	1.4*(retained	1.4*(retained	NUM
american_scientific_journal-7672	271	3	earnings	earning	NOUN
american_scientific_journal-7672	271	4	/	/	SYM
american_scientific_journal-7672	271	5	total	total	ADJ
american_scientific_journal-7672	271	6	assets	asset	NOUN
american_scientific_journal-7672	271	7	)	)	PUNCT
american_scientific_journal-7672	272	1	+	+	CCONJ
american_scientific_journal-7672	272	2	3.3*(earnings	3.3*(earnings	NUM
american_scientific_journal-7672	272	3	before	before	ADP
american_scientific_journal-7672	272	4	interest	interest	NOUN
american_scientific_journal-7672	272	5	and	and	CCONJ
american_scientific_journal-7672	272	6	taxes	taxis	NOUN
american_scientific_journal-7672	272	7	/	/	SYM
american_scientific_journal-7672	272	8	total	total	ADJ
american_scientific_journal-7672	272	9	assets	asset	NOUN
american_scientific_journal-7672	272	10	)	)	PUNCT
american_scientific_journal-7672	273	1	+	+	CCONJ
american_scientific_journal-7672	273	2	0.6*(value	0.6*(value	NUM
american_scientific_journal-7672	273	3	of	of	ADP
american_scientific_journal-7672	273	4	equity	equity	NOUN
american_scientific_journal-7672	273	5	/	/	SYM
american_scientific_journal-7672	273	6	book	book	NOUN
american_scientific_journal-7672	273	7	value	value	NOUN
american_scientific_journal-7672	273	8	of	of	ADP
american_scientific_journal-7672	273	9	total	total	ADJ
american_scientific_journal-7672	273	10	liabilities	liability	NOUN
american_scientific_journal-7672	273	11	)	)	PUNCT
american_scientific_journal-7672	274	1	+	+	CCONJ
american_scientific_journal-7672	274	2	1.0*(sales/	1.0*(sales/	NUM
american_scientific_journal-7672	274	3	total	total	ADJ
american_scientific_journal-7672	274	4	assets	asset	NOUN
american_scientific_journal-7672	274	5	)	)	PUNCT
american_scientific_journal-7672	274	6	(	(	PUNCT
american_scientific_journal-7672	274	7	1	1	X
american_scientific_journal-7672	274	8	)	)	PUNCT
american_scientific_journal-7672	274	9	having	having	AUX
american_scientific_journal-7672	274	10	calculated	calculate	VERB
american_scientific_journal-7672	274	11	this	this	DET
american_scientific_journal-7672	274	12	possibility	possibility	NOUN
american_scientific_journal-7672	274	13	for	for	ADP
american_scientific_journal-7672	274	14	each	each	DET
american_scientific_journal-7672	274	15	firm	firm	NOUN
american_scientific_journal-7672	274	16	and	and	CCONJ
american_scientific_journal-7672	274	17	each	each	DET
american_scientific_journal-7672	274	18	year	year	NOUN
american_scientific_journal-7672	274	19	,	,	PUNCT
american_scientific_journal-7672	274	20	we	we	PRON
american_scientific_journal-7672	274	21	performed	perform	VERB
american_scientific_journal-7672	274	22	the	the	DET
american_scientific_journal-7672	274	23	next	next	ADJ
american_scientific_journal-7672	274	24	two	two	NUM
american_scientific_journal-7672	274	25	tests	test	NOUN
american_scientific_journal-7672	274	26	.	.	PUNCT
american_scientific_journal-7672	275	1	test	test	NOUN
american_scientific_journal-7672	275	2	1	1	NUM
american_scientific_journal-7672	275	3	:	:	PUNCT
american_scientific_journal-7672	275	4	multinomial	multinomial	ADJ
american_scientific_journal-7672	275	5	logistic	logistic	ADJ
american_scientific_journal-7672	275	6	regression	regression	NOUN
american_scientific_journal-7672	275	7	in	in	ADP
american_scientific_journal-7672	275	8	the	the	DET
american_scientific_journal-7672	275	9	first	first	ADJ
american_scientific_journal-7672	275	10	sub	sub	NOUN
american_scientific_journal-7672	275	11	-	-	NOUN
american_scientific_journal-7672	275	12	test	test	NOUN
american_scientific_journal-7672	275	13	,	,	PUNCT
american_scientific_journal-7672	275	14	we	we	PRON
american_scientific_journal-7672	275	15	tested	test	VERB
american_scientific_journal-7672	275	16	the	the	DET
american_scientific_journal-7672	275	17	next	next	ADJ
american_scientific_journal-7672	275	18	multinomial	multinomial	ADJ
american_scientific_journal-7672	275	19	logistic	logistic	ADJ
american_scientific_journal-7672	275	20	regression	regression	NOUN
american_scientific_journal-7672	275	21	to	to	PART
american_scientific_journal-7672	275	22	detect	detect	VERB
american_scientific_journal-7672	275	23	any	any	DET
american_scientific_journal-7672	275	24	ffs	ffs	NOUN
american_scientific_journal-7672	275	25	decrease	decrease	NOUN
american_scientific_journal-7672	275	26	over	over	ADP
american_scientific_journal-7672	275	27	the	the	DET
american_scientific_journal-7672	275	28	years	year	NOUN
american_scientific_journal-7672	275	29	of	of	ADP
american_scientific_journal-7672	275	30	ifrs	ifrs	ADJ
american_scientific_journal-7672	275	31	implementation	implementation	NOUN
american_scientific_journal-7672	275	32	:	:	PUNCT
american_scientific_journal-7672	275	33	rri	rri	PROPN
american_scientific_journal-7672	275	34	,	,	PUNCT
american_scientific_journal-7672	275	35	t	t	NOUN
american_scientific_journal-7672	275	36	=	=	SYM
american_scientific_journal-7672	275	37	a	a	DET
american_scientific_journal-7672	275	38	0	0	NUM
american_scientific_journal-7672	276	1	+	+	CCONJ
american_scientific_journal-7672	276	2	a	a	DET
american_scientific_journal-7672	276	3	1	1	NUM
american_scientific_journal-7672	276	4	sizei	sizei	NOUN
american_scientific_journal-7672	276	5	,	,	PUNCT
american_scientific_journal-7672	276	6	t	t	PROPN
american_scientific_journal-7672	276	7	+	+	CCONJ
american_scientific_journal-7672	276	8	a	a	DET
american_scientific_journal-7672	276	9	2	2	NUM
american_scientific_journal-7672	276	10	investmenti	investmenti	NOUN
american_scientific_journal-7672	276	11	,	,	PUNCT
american_scientific_journal-7672	276	12	t	t	PROPN
american_scientific_journal-7672	277	1	+	+	CCONJ
american_scientific_journal-7672	277	2	a	a	DET
american_scientific_journal-7672	277	3	3	3	NUM
american_scientific_journal-7672	277	4	growthi	growthi	NOUN
american_scientific_journal-7672	277	5	,	,	PUNCT
american_scientific_journal-7672	277	6	t	t	PROPN
american_scientific_journal-7672	277	7	+	+	CCONJ
american_scientific_journal-7672	277	8	a	a	DET
american_scientific_journal-7672	277	9	4	4	NUM
american_scientific_journal-7672	277	10	profitabilityi	profitabilityi	NOUN
american_scientific_journal-7672	277	11	,	,	PUNCT
american_scientific_journal-7672	277	12	t	t	PROPN
american_scientific_journal-7672	277	13	+	+	CCONJ
american_scientific_journal-7672	277	14	a	a	DET
american_scientific_journal-7672	277	15	5	5	NUM
american_scientific_journal-7672	277	16	liquidityi	liquidityi	NOUN
american_scientific_journal-7672	277	17	,	,	PUNCT
american_scientific_journal-7672	277	18	t	t	PROPN
american_scientific_journal-7672	277	19	+	+	CCONJ
american_scientific_journal-7672	277	20	a	a	DET
american_scientific_journal-7672	277	21	6	6	NUM
american_scientific_journal-7672	277	22	leveragei	leveragei	ADJ
american_scientific_journal-7672	277	23	,	,	PUNCT
american_scientific_journal-7672	277	24	t	t	NOUN
american_scientific_journal-7672	277	25	+	+	CCONJ
american_scientific_journal-7672	277	26	a	a	DET
american_scientific_journal-7672	277	27	7	7	NUM
american_scientific_journal-7672	277	28	ffsi	ffsi	ADJ
american_scientific_journal-7672	277	29	,	,	PUNCT
american_scientific_journal-7672	277	30	t	t	PROPN
american_scientific_journal-7672	277	31	+	+	CCONJ
american_scientific_journal-7672	277	32	ei	ei	PROPN
american_scientific_journal-7672	277	33	,	,	PUNCT
american_scientific_journal-7672	277	34	t	t	PROPN
american_scientific_journal-7672	277	35	(	(	PUNCT
american_scientific_journal-7672	277	36	2	2	NUM
american_scientific_journal-7672	277	37	)	)	PUNCT
american_scientific_journal-7672	277	38	where	where	SCONJ
american_scientific_journal-7672	277	39	,	,	PUNCT
american_scientific_journal-7672	277	40	rri	rri	PROPN
american_scientific_journal-7672	277	41	,	,	PUNCT
american_scientific_journal-7672	277	42	t	t	PROPN
american_scientific_journal-7672	277	43	is	be	AUX
american_scientific_journal-7672	277	44	equal	equal	ADJ
american_scientific_journal-7672	277	45	to	to	ADP
american_scientific_journal-7672	277	46	0	0	NUM
american_scientific_journal-7672	277	47	for	for	ADP
american_scientific_journal-7672	277	48	2004	2004	NUM
american_scientific_journal-7672	277	49	,	,	PUNCT
american_scientific_journal-7672	277	50	1	1	NUM
american_scientific_journal-7672	277	51	for	for	ADP
american_scientific_journal-7672	277	52	2005	2005	NUM
american_scientific_journal-7672	277	53	,	,	PUNCT
american_scientific_journal-7672	277	54	2	2	NUM
american_scientific_journal-7672	277	55	for	for	ADP
american_scientific_journal-7672	277	56	2006	2006	NUM
american_scientific_journal-7672	277	57	,	,	PUNCT
american_scientific_journal-7672	277	58	etc	etc	X
american_scientific_journal-7672	277	59	.	.	X
american_scientific_journal-7672	277	60	,	,	PUNCT
american_scientific_journal-7672	277	61	and	and	CCONJ
american_scientific_journal-7672	277	62	ffsi	ffsi	ADJ
american_scientific_journal-7672	277	63	,	,	PUNCT
american_scientific_journal-7672	277	64	t	t	PROPN
american_scientific_journal-7672	277	65	is	be	AUX
american_scientific_journal-7672	277	66	a	a	DET
american_scientific_journal-7672	277	67	dummy	dummy	NOUN
american_scientific_journal-7672	277	68	for	for	ADP
american_scientific_journal-7672	277	69	ffs	ff	NOUN
american_scientific_journal-7672	277	70	that	that	PRON
american_scientific_journal-7672	277	71	takes	take	VERB
american_scientific_journal-7672	277	72	a	a	DET
american_scientific_journal-7672	277	73	value	value	NOUN
american_scientific_journal-7672	277	74	of	of	ADP
american_scientific_journal-7672	277	75	1	1	NUM
american_scientific_journal-7672	277	76	if	if	SCONJ
american_scientific_journal-7672	277	77	falsified	falsified	ADJ
american_scientific_journal-7672	277	78	and	and	CCONJ
american_scientific_journal-7672	277	79	0	0	NUM
american_scientific_journal-7672	277	80	otherwise	otherwise	ADV
american_scientific_journal-7672	277	81	;	;	PUNCT
american_scientific_journal-7672	277	82	for	for	ADP
american_scientific_journal-7672	277	83	other	other	ADJ
american_scientific_journal-7672	277	84	variables	variable	NOUN
american_scientific_journal-7672	277	85	,	,	PUNCT
american_scientific_journal-7672	277	86	see	see	VERB
american_scientific_journal-7672	277	87	appendix	appendix	NOUN
american_scientific_journal-7672	277	88	,	,	PUNCT
american_scientific_journal-7672	277	89	table	table	NOUN
american_scientific_journal-7672	277	90	1	1	NUM
american_scientific_journal-7672	277	91	;	;	PUNCT
american_scientific_journal-7672	277	92	ei	ei	PROPN
american_scientific_journal-7672	277	93	,	,	PUNCT
american_scientific_journal-7672	277	94	t	t	PROPN
american_scientific_journal-7672	277	95	is	be	AUX
american_scientific_journal-7672	277	96	the	the	DET
american_scientific_journal-7672	277	97	error	error	NOUN
american_scientific_journal-7672	277	98	term	term	NOUN
american_scientific_journal-7672	277	99	.	.	PUNCT
american_scientific_journal-7672	278	1	the	the	DET
american_scientific_journal-7672	278	2	project	project	NOUN
american_scientific_journal-7672	278	3	implemented	implement	VERB
american_scientific_journal-7672	278	4	this	this	DET
american_scientific_journal-7672	278	5	regression	regression	NOUN
american_scientific_journal-7672	278	6	type	type	NOUN
american_scientific_journal-7672	278	7	,	,	PUNCT
american_scientific_journal-7672	278	8	as	as	SCONJ
american_scientific_journal-7672	278	9	it	it	PRON
american_scientific_journal-7672	278	10	aimed	aim	VERB
american_scientific_journal-7672	278	11	to	to	PART
american_scientific_journal-7672	278	12	follow	follow	VERB
american_scientific_journal-7672	278	13	firms	firm	NOUN
american_scientific_journal-7672	278	14	’	'	PUNCT
american_scientific_journal-7672	278	15	performance	performance	NOUN
american_scientific_journal-7672	278	16	for	for	ADP
american_scientific_journal-7672	278	17	several	several	ADJ
american_scientific_journal-7672	278	18	years	year	NOUN
american_scientific_journal-7672	278	19	(	(	PUNCT
american_scientific_journal-7672	278	20	2004–2009	2004–2009	NUM
american_scientific_journal-7672	278	21	)	)	PUNCT
american_scientific_journal-7672	278	22	so	so	SCONJ
american_scientific_journal-7672	278	23	as	as	SCONJ
american_scientific_journal-7672	278	24	to	to	PART
american_scientific_journal-7672	278	25	include	include	VERB
american_scientific_journal-7672	278	26	the	the	DET
american_scientific_journal-7672	278	27	effects	effect	NOUN
american_scientific_journal-7672	278	28	of	of	ADP
american_scientific_journal-7672	278	29	adoption	adoption	NOUN
american_scientific_journal-7672	278	30	in	in	ADP
american_scientific_journal-7672	278	31	2005	2005	NUM
american_scientific_journal-7672	278	32	and	and	CCONJ
american_scientific_journal-7672	278	33	any	any	DET
american_scientific_journal-7672	278	34	crisis	crisis	NOUN
american_scientific_journal-7672	278	35	effect	effect	NOUN
american_scientific_journal-7672	278	36	in	in	ADP
american_scientific_journal-7672	278	37	2008	2008	NUM
american_scientific_journal-7672	278	38	.	.	PUNCT
american_scientific_journal-7672	279	1	for	for	ADP
american_scientific_journal-7672	279	2	this	this	PRON
american_scientific_journal-7672	279	3	,	,	PUNCT
american_scientific_journal-7672	279	4	we	we	PRON
american_scientific_journal-7672	279	5	chose	choose	VERB
american_scientific_journal-7672	279	6	2004	2004	NUM
american_scientific_journal-7672	279	7	as	as	ADP
american_scientific_journal-7672	279	8	the	the	DET
american_scientific_journal-7672	279	9	reference	reference	NOUN
american_scientific_journal-7672	279	10	year	year	NOUN
american_scientific_journal-7672	279	11	.	.	PUNCT
american_scientific_journal-7672	280	1	a	a	DET
american_scientific_journal-7672	280	2	negative	negative	ADJ
american_scientific_journal-7672	280	3	ffs	ffs	NOUN
american_scientific_journal-7672	280	4	value	value	NOUN
american_scientific_journal-7672	280	5	would	would	AUX
american_scientific_journal-7672	280	6	indicate	indicate	VERB
american_scientific_journal-7672	280	7	a	a	DET
american_scientific_journal-7672	280	8	decrease	decrease	NOUN
american_scientific_journal-7672	280	9	in	in	ADP
american_scientific_journal-7672	280	10	ffs	ffs	PROPN
american_scientific_journal-7672	280	11	.	.	PUNCT
american_scientific_journal-7672	280	12	test	test	NOUN
american_scientific_journal-7672	280	13	2	2	NUM
american_scientific_journal-7672	280	14	:	:	PUNCT
american_scientific_journal-7672	280	15	logistic	logistic	ADJ
american_scientific_journal-7672	280	16	regression	regression	NOUN
american_scientific_journal-7672	280	17	moving	move	VERB
american_scientific_journal-7672	280	18	a	a	DET
american_scientific_journal-7672	280	19	step	step	NOUN
american_scientific_journal-7672	280	20	further	far	ADV
american_scientific_journal-7672	280	21	,	,	PUNCT
american_scientific_journal-7672	280	22	we	we	PRON
american_scientific_journal-7672	280	23	examined	examine	VERB
american_scientific_journal-7672	280	24	the	the	DET
american_scientific_journal-7672	280	25	association	association	NOUN
american_scientific_journal-7672	280	26	of	of	ADP
american_scientific_journal-7672	280	27	firms	firm	NOUN
american_scientific_journal-7672	280	28	’	’	PART
american_scientific_journal-7672	280	29	ratios	ratio	NOUN
american_scientific_journal-7672	280	30	with	with	ADP
american_scientific_journal-7672	280	31	ffs	ffs	PROPN
american_scientific_journal-7672	280	32	.	.	PUNCT
american_scientific_journal-7672	281	1	the	the	DET
american_scientific_journal-7672	281	2	following	follow	VERB
american_scientific_journal-7672	281	3	binary	binary	ADJ
american_scientific_journal-7672	281	4	logistic	logistic	ADJ
american_scientific_journal-7672	281	5	regression	regression	NOUN
american_scientific_journal-7672	281	6	was	be	AUX
american_scientific_journal-7672	281	7	performed	perform	VERB
american_scientific_journal-7672	281	8	:	:	PUNCT
american_scientific_journal-7672	281	9	ffsi	ffsi	ADJ
american_scientific_journal-7672	281	10	,	,	PUNCT
american_scientific_journal-7672	281	11	t	t	PROPN
american_scientific_journal-7672	281	12	=	=	PUNCT
american_scientific_journal-7672	281	13	a	a	DET
american_scientific_journal-7672	281	14	0	0	NUM
american_scientific_journal-7672	282	1	+	+	CCONJ
american_scientific_journal-7672	282	2	a	a	DET
american_scientific_journal-7672	282	3	1	1	NUM
american_scientific_journal-7672	282	4	sizei	sizei	NOUN
american_scientific_journal-7672	282	5	,	,	PUNCT
american_scientific_journal-7672	282	6	t	t	PROPN
american_scientific_journal-7672	282	7	+	+	CCONJ
american_scientific_journal-7672	282	8	a	a	DET
american_scientific_journal-7672	282	9	2	2	NUM
american_scientific_journal-7672	282	10	investmenti	investmenti	NOUN
american_scientific_journal-7672	282	11	,	,	PUNCT
american_scientific_journal-7672	282	12	t	t	PROPN
american_scientific_journal-7672	283	1	+	+	CCONJ
american_scientific_journal-7672	283	2	a	a	DET
american_scientific_journal-7672	283	3	3	3	NUM
american_scientific_journal-7672	283	4	growthi	growthi	NOUN
american_scientific_journal-7672	283	5	,	,	PUNCT
american_scientific_journal-7672	283	6	t	t	PROPN
american_scientific_journal-7672	283	7	+	+	CCONJ
american_scientific_journal-7672	283	8	a	a	DET
american_scientific_journal-7672	283	9	4	4	NUM
american_scientific_journal-7672	283	10	profitabilityi	profitabilityi	NOUN
american_scientific_journal-7672	283	11	,	,	PUNCT
american_scientific_journal-7672	283	12	t	t	PROPN
american_scientific_journal-7672	283	13	+	+	CCONJ
american_scientific_journal-7672	283	14	a	a	DET
american_scientific_journal-7672	283	15	5	5	NUM
american_scientific_journal-7672	283	16	liquidityi	liquidityi	NOUN
american_scientific_journal-7672	283	17	,	,	PUNCT
american_scientific_journal-7672	283	18	t	t	PROPN
american_scientific_journal-7672	283	19	+	+	CCONJ
american_scientific_journal-7672	283	20	a	a	DET
american_scientific_journal-7672	283	21	6	6	NUM
american_scientific_journal-7672	283	22	leveragei	leveragei	ADJ
american_scientific_journal-7672	283	23	,	,	PUNCT
american_scientific_journal-7672	283	24	t	t	PROPN
american_scientific_journal-7672	283	25	+	+	PROPN
american_scientific_journal-7672	283	26	ei	ei	PROPN
american_scientific_journal-7672	283	27	,	,	PUNCT
american_scientific_journal-7672	283	28	t(3	t(3	PROPN
american_scientific_journal-7672	283	29	)	)	PUNCT
american_scientific_journal-7672	283	30	where	where	SCONJ
american_scientific_journal-7672	283	31	ffsi	ffsi	ADJ
american_scientific_journal-7672	283	32	,	,	PUNCT
american_scientific_journal-7672	283	33	t	t	PROPN
american_scientific_journal-7672	283	34	is	be	AUX
american_scientific_journal-7672	283	35	a	a	DET
american_scientific_journal-7672	283	36	dummy	dummy	NOUN
american_scientific_journal-7672	283	37	for	for	ADP
american_scientific_journal-7672	283	38	ffs	ff	NOUN
american_scientific_journal-7672	283	39	that	that	PRON
american_scientific_journal-7672	283	40	takes	take	VERB
american_scientific_journal-7672	283	41	a	a	DET
american_scientific_journal-7672	283	42	value	value	NOUN
american_scientific_journal-7672	283	43	of	of	ADP
american_scientific_journal-7672	283	44	1	1	NUM
american_scientific_journal-7672	283	45	if	if	SCONJ
american_scientific_journal-7672	283	46	falsified	falsified	ADJ
american_scientific_journal-7672	283	47	and	and	CCONJ
american_scientific_journal-7672	283	48	0	0	NUM
american_scientific_journal-7672	283	49	otherwise	otherwise	ADV
american_scientific_journal-7672	283	50	;	;	PUNCT
american_scientific_journal-7672	283	51	for	for	ADP
american_scientific_journal-7672	283	52	other	other	ADJ
american_scientific_journal-7672	283	53	variables	variable	NOUN
american_scientific_journal-7672	283	54	,	,	PUNCT
american_scientific_journal-7672	283	55	see	see	VERB
american_scientific_journal-7672	283	56	appendix	appendix	NOUN
american_scientific_journal-7672	283	57	,	,	PUNCT
american_scientific_journal-7672	283	58	table	table	NOUN
american_scientific_journal-7672	283	59	1	1	NUM
american_scientific_journal-7672	283	60	;	;	PUNCT
american_scientific_journal-7672	283	61	ei	ei	PROPN
american_scientific_journal-7672	283	62	,	,	PUNCT
american_scientific_journal-7672	283	63	t	t	PROPN
american_scientific_journal-7672	283	64	is	be	AUX
american_scientific_journal-7672	283	65	the	the	DET
american_scientific_journal-7672	283	66	error	error	NOUN
american_scientific_journal-7672	283	67	term	term	NOUN
american_scientific_journal-7672	283	68	.	.	PUNCT
american_scientific_journal-7672	284	1	this	this	DET
american_scientific_journal-7672	284	2	model	model	NOUN
american_scientific_journal-7672	284	3	contributed	contribute	VERB
american_scientific_journal-7672	284	4	to	to	ADP
american_scientific_journal-7672	284	5	the	the	DET
american_scientific_journal-7672	284	6	profiling	profiling	NOUN
american_scientific_journal-7672	284	7	of	of	ADP
american_scientific_journal-7672	284	8	differences	difference	NOUN
american_scientific_journal-7672	284	9	in	in	ADP
american_scientific_journal-7672	284	10	a	a	DET
american_scientific_journal-7672	284	11	number	number	NOUN
american_scientific_journal-7672	284	12	of	of	ADP
american_scientific_journal-7672	284	13	critical	critical	ADJ
american_scientific_journal-7672	284	14	ratios	ratio	NOUN
american_scientific_journal-7672	284	15	between	between	ADP
american_scientific_journal-7672	284	16	ffs	ffs	PROPN
american_scientific_journal-7672	284	17	and	and	CCONJ
american_scientific_journal-7672	284	18	non	non	ADJ
american_scientific_journal-7672	284	19	-	-	ADJ
american_scientific_journal-7672	284	20	ffs	ffs	ADJ
american_scientific_journal-7672	284	21	firms	firm	NOUN
american_scientific_journal-7672	284	22	over	over	ADP
american_scientific_journal-7672	284	23	a	a	DET
american_scientific_journal-7672	284	24	period	period	NOUN
american_scientific_journal-7672	284	25	of	of	ADP
american_scientific_journal-7672	284	26	six	six	NUM
american_scientific_journal-7672	284	27	years	year	NOUN
american_scientific_journal-7672	284	28	(	(	PUNCT
american_scientific_journal-7672	284	29	2004–2009	2004–2009	NUM
american_scientific_journal-7672	284	30	)	)	PUNCT
american_scientific_journal-7672	284	31	.	.	PUNCT
american_scientific_journal-7672	285	1	h2	h2	NOUN
american_scientific_journal-7672	285	2	:	:	PUNCT
american_scientific_journal-7672	285	3	firms	firm	NOUN
american_scientific_journal-7672	285	4	with	with	ADP
american_scientific_journal-7672	285	5	low	low	ADJ
american_scientific_journal-7672	285	6	earnings	earning	NOUN
american_scientific_journal-7672	285	7	management	management	NOUN
american_scientific_journal-7672	285	8	,	,	PUNCT
american_scientific_journal-7672	285	9	preserve	preserve	VERB
american_scientific_journal-7672	285	10	this	this	DET
american_scientific_journal-7672	285	11	behaviour	behaviour	NOUN
american_scientific_journal-7672	285	12	under	under	ADP
american_scientific_journal-7672	285	13	all	all	DET
american_scientific_journal-7672	285	14	cases	case	NOUN
american_scientific_journal-7672	285	15	one	one	NUM
american_scientific_journal-7672	285	16	significant	significant	ADJ
american_scientific_journal-7672	285	17	conclusion	conclusion	NOUN
american_scientific_journal-7672	285	18	from	from	ADP
american_scientific_journal-7672	285	19	our	our	PRON
american_scientific_journal-7672	285	20	engagement	engagement	NOUN
american_scientific_journal-7672	285	21	with	with	ADP
american_scientific_journal-7672	285	22	the	the	DET
american_scientific_journal-7672	285	23	literature	literature	NOUN
american_scientific_journal-7672	285	24	was	be	AUX
american_scientific_journal-7672	285	25	the	the	DET
american_scientific_journal-7672	285	26	fact	fact	NOUN
american_scientific_journal-7672	285	27	that	that	SCONJ
american_scientific_journal-7672	285	28	earnings	earning	NOUN
american_scientific_journal-7672	285	29	management	management	NOUN
american_scientific_journal-7672	285	30	continues	continue	VERB
american_scientific_journal-7672	285	31	to	to	PART
american_scientific_journal-7672	285	32	be	be	AUX
american_scientific_journal-7672	285	33	a	a	DET
american_scientific_journal-7672	285	34	contemporary	contemporary	ADJ
american_scientific_journal-7672	285	35	issue	issue	NOUN
american_scientific_journal-7672	285	36	and	and	CCONJ
american_scientific_journal-7672	285	37	that	that	SCONJ
american_scientific_journal-7672	285	38	most	most	ADJ
american_scientific_journal-7672	285	39	researchers	researcher	NOUN
american_scientific_journal-7672	285	40	accept	accept	VERB
american_scientific_journal-7672	285	41	the	the	DET
american_scientific_journal-7672	285	42	correlation	correlation	NOUN
american_scientific_journal-7672	285	43	between	between	ADP
american_scientific_journal-7672	285	44	accruals	accrual	NOUN
american_scientific_journal-7672	285	45	and	and	CCONJ
american_scientific_journal-7672	285	46	earnings	earning	NOUN
american_scientific_journal-7672	285	47	management	management	NOUN
american_scientific_journal-7672	285	48	.	.	PUNCT
american_scientific_journal-7672	286	1	thus	thus	ADV
american_scientific_journal-7672	286	2	,	,	PUNCT
american_scientific_journal-7672	286	3	many	many	ADJ
american_scientific_journal-7672	286	4	papers	paper	NOUN
american_scientific_journal-7672	286	5	suggest	suggest	VERB
american_scientific_journal-7672	286	6	that	that	SCONJ
american_scientific_journal-7672	286	7	under	under	ADP
american_scientific_journal-7672	286	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	286	9	,	,	PUNCT
american_scientific_journal-7672	286	10	discretionary	discretionary	ADJ
american_scientific_journal-7672	286	11	accruals	accrual	NOUN
american_scientific_journal-7672	286	12	are	be	AUX
american_scientific_journal-7672	286	13	lower	low	ADJ
american_scientific_journal-7672	286	14	as	as	ADP
american_scientific_journal-7672	286	15	a	a	DET
american_scientific_journal-7672	286	16	result	result	NOUN
american_scientific_journal-7672	286	17	of	of	ADP
american_scientific_journal-7672	286	18	more	more	ADV
american_scientific_journal-7672	286	19	transparent	transparent	ADJ
american_scientific_journal-7672	286	20	transactions	transaction	NOUN
american_scientific_journal-7672	286	21	[	[	X
american_scientific_journal-7672	286	22	101,102	101,102	NUM
american_scientific_journal-7672	286	23	]	]	PUNCT
american_scientific_journal-7672	286	24	.	.	PUNCT
american_scientific_journal-7672	287	1	however	however	ADV
american_scientific_journal-7672	287	2	,	,	PUNCT
american_scientific_journal-7672	287	3	as	as	SCONJ
american_scientific_journal-7672	287	4	they	they	PRON
american_scientific_journal-7672	287	5	all	all	PRON
american_scientific_journal-7672	287	6	focus	focus	VERB
american_scientific_journal-7672	287	7	on	on	ADP
american_scientific_journal-7672	287	8	cross	cross	ADJ
american_scientific_journal-7672	287	9	-	-	ADJ
american_scientific_journal-7672	287	10	sectional	sectional	ADJ
american_scientific_journal-7672	287	11	procedures	procedure	NOUN
american_scientific_journal-7672	287	12	,	,	PUNCT
american_scientific_journal-7672	287	13	they	they	PRON
american_scientific_journal-7672	287	14	usually	usually	ADV
american_scientific_journal-7672	287	15	detect	detect	VERB
american_scientific_journal-7672	287	16	the	the	DET
american_scientific_journal-7672	287	17	average	average	ADJ
american_scientific_journal-7672	287	18	effects	effect	NOUN
american_scientific_journal-7672	287	19	of	of	ADP
american_scientific_journal-7672	287	20	the	the	DET
american_scientific_journal-7672	287	21	variables	variable	NOUN
american_scientific_journal-7672	287	22	examined	examine	VERB
american_scientific_journal-7672	287	23	.	.	PUNCT
american_scientific_journal-7672	288	1	therefore	therefore	ADV
american_scientific_journal-7672	288	2	,	,	PUNCT
american_scientific_journal-7672	288	3	the	the	DET
american_scientific_journal-7672	288	4	results	result	NOUN
american_scientific_journal-7672	288	5	are	be	AUX
american_scientific_journal-7672	288	6	often	often	ADV
american_scientific_journal-7672	288	7	mixed	mix	VERB
american_scientific_journal-7672	288	8	,	,	PUNCT
american_scientific_journal-7672	288	9	and	and	CCONJ
american_scientific_journal-7672	288	10	it	it	PRON
american_scientific_journal-7672	288	11	is	be	AUX
american_scientific_journal-7672	288	12	impossible	impossible	ADJ
american_scientific_journal-7672	288	13	to	to	PART
american_scientific_journal-7672	288	14	determine	determine	VERB
american_scientific_journal-7672	288	15	firms	firm	NOUN
american_scientific_journal-7672	288	16	’	'	PUNCT
american_scientific_journal-7672	288	17	individual	individual	ADJ
american_scientific_journal-7672	288	18	accruals	accrual	NOUN
american_scientific_journal-7672	288	19	performance	performance	NOUN
american_scientific_journal-7672	288	20	over	over	ADP
american_scientific_journal-7672	288	21	a	a	DET
american_scientific_journal-7672	288	22	period	period	NOUN
american_scientific_journal-7672	288	23	.	.	PUNCT
american_scientific_journal-7672	289	1	through	through	ADP
american_scientific_journal-7672	289	2	this	this	DET
american_scientific_journal-7672	289	3	test	test	NOUN
american_scientific_journal-7672	289	4	,	,	PUNCT
american_scientific_journal-7672	289	5	we	we	PRON
american_scientific_journal-7672	289	6	aimed	aim	VERB
american_scientific_journal-7672	289	7	to	to	PART
american_scientific_journal-7672	289	8	fill	fill	VERB
american_scientific_journal-7672	289	9	this	this	DET
american_scientific_journal-7672	289	10	gap	gap	NOUN
american_scientific_journal-7672	289	11	,	,	PUNCT
american_scientific_journal-7672	289	12	as	as	SCONJ
american_scientific_journal-7672	289	13	we	we	PRON
american_scientific_journal-7672	289	14	attempted	attempt	VERB
american_scientific_journal-7672	289	15	to	to	PART
american_scientific_journal-7672	289	16	observe	observe	VERB
american_scientific_journal-7672	289	17	firm	firm	NOUN
american_scientific_journal-7672	289	18	-	-	PUNCT
american_scientific_journal-7672	289	19	by	by	ADP
american_scientific_journal-7672	289	20	-	-	PUNCT
american_scientific_journal-7672	289	21	firm	firm	NOUN
american_scientific_journal-7672	289	22	accruals	accrual	NOUN
american_scientific_journal-7672	289	23	over	over	ADP
american_scientific_journal-7672	289	24	a	a	DET
american_scientific_journal-7672	289	25	period	period	NOUN
american_scientific_journal-7672	289	26	of	of	ADP
american_scientific_journal-7672	289	27	six	six	NUM
american_scientific_journal-7672	289	28	years	year	NOUN
american_scientific_journal-7672	289	29	(	(	PUNCT
american_scientific_journal-7672	289	30	2004–2009	2004–2009	NUM
american_scientific_journal-7672	289	31	)	)	PUNCT
american_scientific_journal-7672	289	32	.	.	PUNCT
american_scientific_journal-7672	290	1	american	american	ADJ
american_scientific_journal-7672	290	2	academic	academic	ADJ
american_scientific_journal-7672	290	3	scientific	scientific	ADJ
american_scientific_journal-7672	290	4	research	research	NOUN
american_scientific_journal-7672	290	5	journal	journal	NOUN
american_scientific_journal-7672	290	6	for	for	ADP
american_scientific_journal-7672	290	7	engineering	engineering	NOUN
american_scientific_journal-7672	290	8	,	,	PUNCT
american_scientific_journal-7672	290	9	technology	technology	NOUN
american_scientific_journal-7672	290	10	,	,	PUNCT
american_scientific_journal-7672	290	11	and	and	CCONJ
american_scientific_journal-7672	290	12	sciences	science	NOUN
american_scientific_journal-7672	290	13	(	(	PUNCT
american_scientific_journal-7672	290	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	290	15	)	)	PUNCT
american_scientific_journal-7672	290	16	(	(	PUNCT
american_scientific_journal-7672	290	17	2022	2022	NUM
american_scientific_journal-7672	290	18	)	)	PUNCT
american_scientific_journal-7672	290	19	volume	volume	NOUN
american_scientific_journal-7672	290	20	89	89	NUM
american_scientific_journal-7672	290	21	,	,	PUNCT
american_scientific_journal-7672	290	22	no1	no1	PROPN
american_scientific_journal-7672	290	23	,	,	PUNCT
american_scientific_journal-7672	290	24	pp	pp	ADV
american_scientific_journal-7672	290	25	73	73	NUM
american_scientific_journal-7672	290	26	-	-	SYM
american_scientific_journal-7672	290	27	123	123	NUM
american_scientific_journal-7672	290	28	84	84	NUM
american_scientific_journal-7672	290	29	this	this	DET
american_scientific_journal-7672	290	30	test	test	NOUN
american_scientific_journal-7672	290	31	enabled	enable	VERB
american_scientific_journal-7672	290	32	us	we	PRON
american_scientific_journal-7672	290	33	to	to	PART
american_scientific_journal-7672	290	34	detect	detect	VERB
american_scientific_journal-7672	290	35	whether	whether	SCONJ
american_scientific_journal-7672	290	36	firms	firm	NOUN
american_scientific_journal-7672	290	37	that	that	PRON
american_scientific_journal-7672	290	38	managed	manage	VERB
american_scientific_journal-7672	290	39	to	to	PART
american_scientific_journal-7672	290	40	lower	lower	VERB
american_scientific_journal-7672	290	41	their	their	PRON
american_scientific_journal-7672	290	42	accruals	accrual	NOUN
american_scientific_journal-7672	290	43	under	under	ADP
american_scientific_journal-7672	290	44	ifrs	ifrs	NOUN
american_scientific_journal-7672	290	45	adoption	adoption	NOUN
american_scientific_journal-7672	290	46	preserved	preserve	VERB
american_scientific_journal-7672	290	47	this	this	DET
american_scientific_journal-7672	290	48	capacity	capacity	NOUN
american_scientific_journal-7672	290	49	during	during	ADP
american_scientific_journal-7672	290	50	the	the	DET
american_scientific_journal-7672	290	51	crisis	crisis	NOUN
american_scientific_journal-7672	290	52	,	,	PUNCT
american_scientific_journal-7672	290	53	and	and	CCONJ
american_scientific_journal-7672	290	54	vice	vice	ADV
american_scientific_journal-7672	290	55	versa	versa	ADV
american_scientific_journal-7672	290	56	.	.	PUNCT
american_scientific_journal-7672	291	1	thus	thus	ADV
american_scientific_journal-7672	291	2	,	,	PUNCT
american_scientific_journal-7672	291	3	we	we	PRON
american_scientific_journal-7672	291	4	extend	extend	VERB
american_scientific_journal-7672	291	5	the	the	DET
american_scientific_journal-7672	291	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	291	7	research	research	NOUN
american_scientific_journal-7672	291	8	agenda	agenda	NOUN
american_scientific_journal-7672	291	9	by	by	ADP
american_scientific_journal-7672	291	10	identifying	identify	VERB
american_scientific_journal-7672	291	11	interactions	interaction	NOUN
american_scientific_journal-7672	291	12	between	between	ADP
american_scientific_journal-7672	291	13	individual	individual	ADJ
american_scientific_journal-7672	291	14	ifrs	ifrs	NOUN
american_scientific_journal-7672	291	15	standards	standard	NOUN
american_scientific_journal-7672	291	16	and	and	CCONJ
american_scientific_journal-7672	291	17	earnings	earning	NOUN
american_scientific_journal-7672	291	18	management	management	NOUN
american_scientific_journal-7672	291	19	.	.	PUNCT
american_scientific_journal-7672	292	1	the	the	DET
american_scientific_journal-7672	292	2	first	first	ADJ
american_scientific_journal-7672	292	3	step	step	NOUN
american_scientific_journal-7672	292	4	in	in	ADP
american_scientific_journal-7672	292	5	this	this	DET
american_scientific_journal-7672	292	6	test	test	NOUN
american_scientific_journal-7672	292	7	was	be	AUX
american_scientific_journal-7672	292	8	to	to	PART
american_scientific_journal-7672	292	9	determine	determine	VERB
american_scientific_journal-7672	292	10	an	an	DET
american_scientific_journal-7672	292	11	appropriate	appropriate	ADJ
american_scientific_journal-7672	292	12	method	method	NOUN
american_scientific_journal-7672	292	13	for	for	ADP
american_scientific_journal-7672	292	14	accruals	accrual	NOUN
american_scientific_journal-7672	292	15	calculation	calculation	NOUN
american_scientific_journal-7672	292	16	.	.	PUNCT
american_scientific_journal-7672	293	1	most	most	ADJ
american_scientific_journal-7672	293	2	models	model	NOUN
american_scientific_journal-7672	293	3	separate	separate	ADJ
american_scientific_journal-7672	293	4	accruals	accrual	NOUN
american_scientific_journal-7672	293	5	into	into	ADP
american_scientific_journal-7672	293	6	non	non	ADJ
american_scientific_journal-7672	293	7	-	-	ADJ
american_scientific_journal-7672	293	8	discretionary	discretionary	ADJ
american_scientific_journal-7672	293	9	(	(	PUNCT
american_scientific_journal-7672	293	10	normal	normal	ADJ
american_scientific_journal-7672	293	11	)	)	PUNCT
american_scientific_journal-7672	293	12	and	and	CCONJ
american_scientific_journal-7672	293	13	discretionary	discretionary	ADJ
american_scientific_journal-7672	293	14	(	(	PUNCT
american_scientific_journal-7672	293	15	abnormal	abnormal	ADJ
american_scientific_journal-7672	293	16	)	)	PUNCT
american_scientific_journal-7672	293	17	.	.	PUNCT
american_scientific_journal-7672	294	1	the	the	DET
american_scientific_journal-7672	294	2	absolute	absolute	ADJ
american_scientific_journal-7672	294	3	value	value	NOUN
american_scientific_journal-7672	294	4	of	of	ADP
american_scientific_journal-7672	294	5	the	the	DET
american_scientific_journal-7672	294	6	abnormal	abnormal	ADJ
american_scientific_journal-7672	294	7	component	component	NOUN
american_scientific_journal-7672	294	8	determines	determine	VERB
american_scientific_journal-7672	294	9	the	the	DET
american_scientific_journal-7672	294	10	quality	quality	NOUN
american_scientific_journal-7672	294	11	of	of	ADP
american_scientific_journal-7672	294	12	earnings	earning	NOUN
american_scientific_journal-7672	294	13	,	,	PUNCT
american_scientific_journal-7672	294	14	meaning	mean	VERB
american_scientific_journal-7672	294	15	that	that	SCONJ
american_scientific_journal-7672	294	16	the	the	PRON
american_scientific_journal-7672	294	17	larger	large	ADJ
american_scientific_journal-7672	294	18	the	the	DET
american_scientific_journal-7672	294	19	absolute	absolute	ADJ
american_scientific_journal-7672	294	20	value	value	NOUN
american_scientific_journal-7672	294	21	of	of	ADP
american_scientific_journal-7672	294	22	discretionary	discretionary	ADJ
american_scientific_journal-7672	294	23	accruals	accrual	NOUN
american_scientific_journal-7672	294	24	,	,	PUNCT
american_scientific_journal-7672	294	25	the	the	PRON
american_scientific_journal-7672	294	26	lower	low	ADJ
american_scientific_journal-7672	294	27	the	the	DET
american_scientific_journal-7672	294	28	quality	quality	NOUN
american_scientific_journal-7672	294	29	of	of	ADP
american_scientific_journal-7672	294	30	earnings	earning	NOUN
american_scientific_journal-7672	294	31	.	.	PUNCT
american_scientific_journal-7672	295	1	this	this	DET
american_scientific_journal-7672	295	2	study	study	NOUN
american_scientific_journal-7672	295	3	used	use	VERB
american_scientific_journal-7672	295	4	the	the	DET
american_scientific_journal-7672	295	5	residuals	residual	NOUN
american_scientific_journal-7672	295	6	of	of	ADP
american_scientific_journal-7672	295	7	the	the	DET
american_scientific_journal-7672	295	8	following	follow	VERB
american_scientific_journal-7672	295	9	regression	regression	NOUN
american_scientific_journal-7672	295	10	as	as	ADP
american_scientific_journal-7672	295	11	discretionary	discretionary	ADJ
american_scientific_journal-7672	295	12	accruals	accrual	NOUN
american_scientific_journal-7672	295	13	(	(	PUNCT
american_scientific_journal-7672	295	14	dac	dac	PROPN
american_scientific_journal-7672	295	15	)	)	PUNCT
american_scientific_journal-7672	295	16	,	,	PUNCT
american_scientific_journal-7672	295	17	based	base	VERB
american_scientific_journal-7672	295	18	on	on	ADP
american_scientific_journal-7672	295	19	the	the	DET
american_scientific_journal-7672	295	20	jones	jones	PROPN
american_scientific_journal-7672	295	21	’s	’s	PART
american_scientific_journal-7672	295	22	[	[	X
american_scientific_journal-7672	295	23	103	103	NUM
american_scientific_journal-7672	295	24	]	]	PUNCT
american_scientific_journal-7672	295	25	model	model	NOUN
american_scientific_journal-7672	296	1	[	[	X
american_scientific_journal-7672	296	2	see	see	VERB
american_scientific_journal-7672	296	3	also	also	ADV
american_scientific_journal-7672	296	4	104,105	104,105	NUM
american_scientific_journal-7672	296	5	]	]	PUNCT
american_scientific_journal-7672	296	6	:	:	PUNCT
american_scientific_journal-7672	296	7	aci	aci	PROPN
american_scientific_journal-7672	296	8	,	,	PUNCT
american_scientific_journal-7672	296	9	t	t	PROPN
american_scientific_journal-7672	296	10	=	=	SYM
american_scientific_journal-7672	296	11	a0	a0	PROPN
american_scientific_journal-7672	296	12	(	(	PUNCT
american_scientific_journal-7672	296	13	1	1	NUM
american_scientific_journal-7672	296	14	/	/	SYM
american_scientific_journal-7672	296	15	ai	ai	NOUN
american_scientific_journal-7672	296	16	,	,	PUNCT
american_scientific_journal-7672	296	17	t-1	t-1	PROPN
american_scientific_journal-7672	296	18	)	)	PUNCT
american_scientific_journal-7672	297	1	+	+	CCONJ
american_scientific_journal-7672	297	2	a1	a1	NOUN
american_scientific_journal-7672	297	3	revi	revi	NOUN
american_scientific_journal-7672	297	4	,	,	PUNCT
american_scientific_journal-7672	297	5	t	t	PROPN
american_scientific_journal-7672	297	6	+	+	NUM
american_scientific_journal-7672	297	7	a2	a2	PROPN
american_scientific_journal-7672	297	8	ppei	ppei	NOUN
american_scientific_journal-7672	297	9	,	,	PUNCT
american_scientific_journal-7672	297	10	t	t	PROPN
american_scientific_journal-7672	297	11	+	+	CCONJ
american_scientific_journal-7672	297	12	e	e	X
american_scientific_journal-7672	297	13	i	i	PROPN
american_scientific_journal-7672	297	14	,	,	PUNCT
american_scientific_journal-7672	297	15	t	t	PROPN
american_scientific_journal-7672	297	16	(	(	PUNCT
american_scientific_journal-7672	297	17	4	4	NUM
american_scientific_journal-7672	297	18	)	)	PUNCT
american_scientific_journal-7672	297	19	where	where	SCONJ
american_scientific_journal-7672	297	20	aci	aci	PROPN
american_scientific_journal-7672	297	21	,	,	PUNCT
american_scientific_journal-7672	297	22	t	t	PROPN
american_scientific_journal-7672	297	23	is	be	AUX
american_scientific_journal-7672	297	24	accruals	accrual	NOUN
american_scientific_journal-7672	297	25	in	in	ADP
american_scientific_journal-7672	297	26	year	year	NOUN
american_scientific_journal-7672	297	27	t	t	PROPN
american_scientific_journal-7672	297	28	scaled	scale	VERB
american_scientific_journal-7672	297	29	by	by	ADP
american_scientific_journal-7672	297	30	lagged	lag	VERB
american_scientific_journal-7672	297	31	total	total	ADJ
american_scientific_journal-7672	297	32	assets	asset	NOUN
american_scientific_journal-7672	297	33	(	(	PUNCT
american_scientific_journal-7672	297	34	total	total	ADJ
american_scientific_journal-7672	297	35	assets	asset	NOUN
american_scientific_journal-7672	297	36	in	in	ADP
american_scientific_journal-7672	297	37	year	year	NOUN
american_scientific_journal-7672	297	38	t-1	t-1	PROPN
american_scientific_journal-7672	297	39	)	)	PUNCT
american_scientific_journal-7672	297	40	;	;	PUNCT
american_scientific_journal-7672	297	41	accruals	accrual	NOUN
american_scientific_journal-7672	297	42	equal	equal	VERB
american_scientific_journal-7672	297	43	the	the	DET
american_scientific_journal-7672	297	44	annual	annual	ADJ
american_scientific_journal-7672	297	45	change	change	NOUN
american_scientific_journal-7672	297	46	in	in	ADP
american_scientific_journal-7672	297	47	current	current	ADJ
american_scientific_journal-7672	297	48	assets	asset	NOUN
american_scientific_journal-7672	297	49	(	(	PUNCT
american_scientific_journal-7672	297	50	excluding	exclude	VERB
american_scientific_journal-7672	297	51	cash	cash	NOUN
american_scientific_journal-7672	297	52	)	)	PUNCT
american_scientific_journal-7672	297	53	minus	minus	CCONJ
american_scientific_journal-7672	297	54	current	current	ADJ
american_scientific_journal-7672	297	55	liabilities	liability	NOUN
american_scientific_journal-7672	297	56	(	(	PUNCT
american_scientific_journal-7672	297	57	excluding	exclude	VERB
american_scientific_journal-7672	297	58	short	short	ADJ
american_scientific_journal-7672	297	59	-	-	PUNCT
american_scientific_journal-7672	297	60	term	term	NOUN
american_scientific_journal-7672	297	61	debt	debt	NOUN
american_scientific_journal-7672	297	62	and	and	CCONJ
american_scientific_journal-7672	297	63	income	income	NOUN
american_scientific_journal-7672	297	64	tax	tax	NOUN
american_scientific_journal-7672	297	65	payable	payable	ADJ
american_scientific_journal-7672	297	66	)	)	PUNCT
american_scientific_journal-7672	297	67	minus	minus	CCONJ
american_scientific_journal-7672	297	68	depreciation	depreciation	NOUN
american_scientific_journal-7672	297	69	;	;	PUNCT
american_scientific_journal-7672	297	70	ai	ai	VERB
american_scientific_journal-7672	297	71	,	,	PUNCT
american_scientific_journal-7672	297	72	t-1	t-1	PROPN
american_scientific_journal-7672	297	73	is	be	AUX
american_scientific_journal-7672	297	74	the	the	DET
american_scientific_journal-7672	297	75	total	total	ADJ
american_scientific_journal-7672	297	76	assets	asset	NOUN
american_scientific_journal-7672	297	77	in	in	ADP
american_scientific_journal-7672	297	78	year	year	NOUN
american_scientific_journal-7672	297	79	t-1	t-1	PROPN
american_scientific_journal-7672	297	80	;	;	PUNCT
american_scientific_journal-7672	297	81	revi	revi	PROPN
american_scientific_journal-7672	297	82	,	,	PUNCT
american_scientific_journal-7672	297	83	t	t	PROPN
american_scientific_journal-7672	297	84	is	be	AUX
american_scientific_journal-7672	297	85	the	the	DET
american_scientific_journal-7672	297	86	annual	annual	ADJ
american_scientific_journal-7672	297	87	change	change	NOUN
american_scientific_journal-7672	297	88	in	in	ADP
american_scientific_journal-7672	297	89	revenues	revenue	NOUN
american_scientific_journal-7672	297	90	in	in	ADP
american_scientific_journal-7672	297	91	year	year	NOUN
american_scientific_journal-7672	297	92	t	t	PROPN
american_scientific_journal-7672	297	93	scaled	scale	VERB
american_scientific_journal-7672	297	94	by	by	ADP
american_scientific_journal-7672	297	95	lagged	lag	VERB
american_scientific_journal-7672	297	96	total	total	ADJ
american_scientific_journal-7672	297	97	assets	asset	NOUN
american_scientific_journal-7672	297	98	;	;	PUNCT
american_scientific_journal-7672	297	99	ppei	ppei	NOUN
american_scientific_journal-7672	297	100	,	,	PUNCT
american_scientific_journal-7672	297	101	t	t	PROPN
american_scientific_journal-7672	297	102	is	be	AUX
american_scientific_journal-7672	297	103	property	property	NOUN
american_scientific_journal-7672	297	104	,	,	PUNCT
american_scientific_journal-7672	297	105	plant	plant	NOUN
american_scientific_journal-7672	297	106	and	and	CCONJ
american_scientific_journal-7672	297	107	equipment	equipment	NOUN
american_scientific_journal-7672	297	108	in	in	ADP
american_scientific_journal-7672	297	109	year	year	NOUN
american_scientific_journal-7672	297	110	t	t	PROPN
american_scientific_journal-7672	297	111	scaled	scale	VERB
american_scientific_journal-7672	297	112	by	by	ADP
american_scientific_journal-7672	297	113	lagged	lag	VERB
american_scientific_journal-7672	297	114	total	total	ADJ
american_scientific_journal-7672	297	115	assets	asset	NOUN
american_scientific_journal-7672	297	116	;	;	PUNCT
american_scientific_journal-7672	297	117	and	and	CCONJ
american_scientific_journal-7672	297	118	ei	ei	PROPN
american_scientific_journal-7672	297	119	,	,	PUNCT
american_scientific_journal-7672	297	120	t	t	PROPN
american_scientific_journal-7672	297	121	is	be	AUX
american_scientific_journal-7672	297	122	the	the	DET
american_scientific_journal-7672	297	123	error	error	NOUN
american_scientific_journal-7672	297	124	term	term	NOUN
american_scientific_journal-7672	297	125	.	.	PUNCT
american_scientific_journal-7672	298	1	as	as	SCONJ
american_scientific_journal-7672	298	2	previously	previously	ADV
american_scientific_journal-7672	298	3	noted	note	VERB
american_scientific_journal-7672	298	4	,	,	PUNCT
american_scientific_journal-7672	298	5	all	all	DET
american_scientific_journal-7672	298	6	variables	variable	NOUN
american_scientific_journal-7672	298	7	in	in	ADP
american_scientific_journal-7672	298	8	the	the	DET
american_scientific_journal-7672	298	9	model	model	NOUN
american_scientific_journal-7672	298	10	are	be	AUX
american_scientific_journal-7672	298	11	scaled	scale	VERB
american_scientific_journal-7672	298	12	by	by	ADP
american_scientific_journal-7672	298	13	lagged	lag	VERB
american_scientific_journal-7672	298	14	assets	asset	NOUN
american_scientific_journal-7672	298	15	,	,	PUNCT
american_scientific_journal-7672	298	16	meaning	mean	VERB
american_scientific_journal-7672	298	17	assets	asset	NOUN
american_scientific_journal-7672	298	18	from	from	ADP
american_scientific_journal-7672	298	19	the	the	DET
american_scientific_journal-7672	298	20	previous	previous	ADJ
american_scientific_journal-7672	298	21	year	year	NOUN
american_scientific_journal-7672	298	22	,	,	PUNCT
american_scientific_journal-7672	298	23	to	to	PART
american_scientific_journal-7672	298	24	reduce	reduce	VERB
american_scientific_journal-7672	298	25	heteroscedasticity	heteroscedasticity	NOUN
american_scientific_journal-7672	298	26	(	(	PUNCT
american_scientific_journal-7672	298	27	jones	jones	PROPN
american_scientific_journal-7672	298	28	,	,	PUNCT
american_scientific_journal-7672	298	29	1991	1991	NUM
american_scientific_journal-7672	298	30	)	)	PUNCT
american_scientific_journal-7672	298	31	.	.	PUNCT
american_scientific_journal-7672	299	1	in	in	ADP
american_scientific_journal-7672	299	2	general	general	ADJ
american_scientific_journal-7672	299	3	,	,	PUNCT
american_scientific_journal-7672	299	4	a	a	DET
american_scientific_journal-7672	299	5	high	high	ADJ
american_scientific_journal-7672	299	6	level	level	NOUN
american_scientific_journal-7672	299	7	of	of	ADP
american_scientific_journal-7672	299	8	discretionary	discretionary	ADJ
american_scientific_journal-7672	299	9	accruals	accrual	NOUN
american_scientific_journal-7672	299	10	would	would	AUX
american_scientific_journal-7672	299	11	indicate	indicate	VERB
american_scientific_journal-7672	299	12	relatively	relatively	ADV
american_scientific_journal-7672	299	13	low	low	ADJ
american_scientific_journal-7672	299	14	earnings	earning	NOUN
american_scientific_journal-7672	299	15	quality	quality	NOUN
american_scientific_journal-7672	299	16	.	.	PUNCT
american_scientific_journal-7672	300	1	test	test	NOUN
american_scientific_journal-7672	300	2	:	:	PUNCT
american_scientific_journal-7672	300	3	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	300	4	analysis	analysis	NOUN
american_scientific_journal-7672	300	5	of	of	ADP
american_scientific_journal-7672	300	6	accruals	accrual	NOUN
american_scientific_journal-7672	300	7	for	for	ADP
american_scientific_journal-7672	300	8	the	the	DET
american_scientific_journal-7672	300	9	main	main	ADJ
american_scientific_journal-7672	300	10	examination	examination	NOUN
american_scientific_journal-7672	300	11	of	of	ADP
american_scientific_journal-7672	300	12	this	this	DET
american_scientific_journal-7672	300	13	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	300	14	,	,	PUNCT
american_scientific_journal-7672	300	15	multilevel	multilevel	VERB
american_scientific_journal-7672	300	16	analysis	analysis	NOUN
american_scientific_journal-7672	300	17	was	be	AUX
american_scientific_journal-7672	300	18	used	use	VERB
american_scientific_journal-7672	300	19	.	.	PUNCT
american_scientific_journal-7672	301	1	5	5	NUM
american_scientific_journal-7672	301	2	the	the	DET
american_scientific_journal-7672	301	3	model	model	NOUN
american_scientific_journal-7672	301	4	was	be	AUX
american_scientific_journal-7672	301	5	decomposed	decompose	VERB
american_scientific_journal-7672	301	6	into	into	ADP
american_scientific_journal-7672	301	7	two	two	NUM
american_scientific_journal-7672	301	8	parts	part	NOUN
american_scientific_journal-7672	301	9	(	(	PUNCT
american_scientific_journal-7672	301	10	level	level	NOUN
american_scientific_journal-7672	301	11	1	1	NUM
american_scientific_journal-7672	301	12	and	and	CCONJ
american_scientific_journal-7672	301	13	level	level	NOUN
american_scientific_journal-7672	301	14	2	2	NUM
american_scientific_journal-7672	301	15	)	)	PUNCT
american_scientific_journal-7672	301	16	,	,	PUNCT
american_scientific_journal-7672	301	17	following	follow	VERB
american_scientific_journal-7672	301	18	studies	study	NOUN
american_scientific_journal-7672	301	19	by	by	ADP
american_scientific_journal-7672	301	20	liang	liang	PROPN
american_scientific_journal-7672	301	21	and	and	CCONJ
american_scientific_journal-7672	301	22	bentler	bentler	NOUN
american_scientific_journal-7672	302	1	[	[	X
american_scientific_journal-7672	302	2	106	106	NUM
american_scientific_journal-7672	302	3	]	]	PUNCT
american_scientific_journal-7672	302	4	,	,	PUNCT
american_scientific_journal-7672	302	5	longford	longford	NOUN
american_scientific_journal-7672	302	6	and	and	CCONJ
american_scientific_journal-7672	302	7	muthen	muthen	NOUN
american_scientific_journal-7672	303	1	[	[	X
american_scientific_journal-7672	303	2	107	107	NUM
american_scientific_journal-7672	303	3	]	]	PUNCT
american_scientific_journal-7672	303	4	and	and	CCONJ
american_scientific_journal-7672	303	5	yuan	yuan	NOUN
american_scientific_journal-7672	303	6	and	and	CCONJ
american_scientific_journal-7672	303	7	bentler	bentler	NOUN
american_scientific_journal-7672	304	1	[	[	X
american_scientific_journal-7672	304	2	108	108	NUM
american_scientific_journal-7672	304	3	]	]	PUNCT
american_scientific_journal-7672	304	4	.	.	PUNCT
american_scientific_journal-7672	305	1	the	the	DET
american_scientific_journal-7672	305	2	level	level	NOUN
american_scientific_journal-7672	305	3	1	1	NUM
american_scientific_journal-7672	305	4	model	model	NOUN
american_scientific_journal-7672	305	5	represents	represent	VERB
american_scientific_journal-7672	305	6	the	the	DET
american_scientific_journal-7672	305	7	amount	amount	NOUN
american_scientific_journal-7672	305	8	of	of	ADP
american_scientific_journal-7672	305	9	change	change	NOUN
american_scientific_journal-7672	305	10	for	for	ADP
american_scientific_journal-7672	305	11	a	a	DET
american_scientific_journal-7672	305	12	specific	specific	ADJ
american_scientific_journal-7672	305	13	individual	individual	ADJ
american_scientific_journal-7672	305	14	(	(	PUNCT
american_scientific_journal-7672	305	15	firm	firm	NOUN
american_scientific_journal-7672	305	16	)	)	PUNCT
american_scientific_journal-7672	305	17	over	over	ADP
american_scientific_journal-7672	305	18	the	the	DET
american_scientific_journal-7672	305	19	time	time	NOUN
american_scientific_journal-7672	305	20	period	period	NOUN
american_scientific_journal-7672	305	21	of	of	ADP
american_scientific_journal-7672	305	22	the	the	DET
american_scientific_journal-7672	305	23	study	study	NOUN
american_scientific_journal-7672	305	24	,	,	PUNCT
american_scientific_journal-7672	305	25	while	while	SCONJ
american_scientific_journal-7672	305	26	the	the	DET
american_scientific_journal-7672	305	27	level	level	NOUN
american_scientific_journal-7672	305	28	2	2	NUM
american_scientific_journal-7672	305	29	model	model	NOUN
american_scientific_journal-7672	305	30	represents	represent	VERB
american_scientific_journal-7672	305	31	the	the	DET
american_scientific_journal-7672	305	32	relationship	relationship	NOUN
american_scientific_journal-7672	305	33	between	between	ADP
american_scientific_journal-7672	305	34	level	level	NOUN
american_scientific_journal-7672	305	35	1	1	NUM
american_scientific_journal-7672	305	36	growth	growth	NOUN
american_scientific_journal-7672	305	37	parameters	parameter	NOUN
american_scientific_journal-7672	305	38	and	and	CCONJ
american_scientific_journal-7672	305	39	time	time	NOUN
american_scientific_journal-7672	305	40	-	-	PUNCT
american_scientific_journal-7672	305	41	invariant	invariant	ADJ
american_scientific_journal-7672	305	42	characteristics	characteristic	NOUN
american_scientific_journal-7672	305	43	of	of	ADP
american_scientific_journal-7672	305	44	the	the	DET
american_scientific_journal-7672	305	45	individuals	individual	NOUN
american_scientific_journal-7672	305	46	.	.	PUNCT
american_scientific_journal-7672	306	1	more	more	ADV
american_scientific_journal-7672	306	2	specifically	specifically	ADV
american_scientific_journal-7672	306	3	,	,	PUNCT
american_scientific_journal-7672	306	4	we	we	PRON
american_scientific_journal-7672	306	5	implemented	implement	VERB
american_scientific_journal-7672	306	6	the	the	DET
american_scientific_journal-7672	306	7	following	following	ADJ
american_scientific_journal-7672	306	8	model	model	NOUN
american_scientific_journal-7672	306	9	:	:	PUNCT
american_scientific_journal-7672	306	10	level-1	level-1	NUM
american_scientific_journal-7672	306	11	:	:	PUNCT
american_scientific_journal-7672	306	12	yi	yi	PROPN
american_scientific_journal-7672	306	13	,	,	PUNCT
american_scientific_journal-7672	306	14	t	t	NOUN
american_scientific_journal-7672	306	15	=	=	SYM
american_scientific_journal-7672	306	16	π0,i	π0,i	PROPN
american_scientific_journal-7672	306	17	+	+	CCONJ
american_scientific_journal-7672	306	18	π1,i	π1,i	PROPN
american_scientific_journal-7672	306	19	(	(	PUNCT
american_scientific_journal-7672	306	20	timei	timei	PROPN
american_scientific_journal-7672	306	21	,	,	PUNCT
american_scientific_journal-7672	306	22	t	t	PROPN
american_scientific_journal-7672	306	23	)	)	PUNCT
american_scientific_journal-7672	307	1	+	+	CCONJ
american_scientific_journal-7672	308	1	π2,i	π2,i	PROPN
american_scientific_journal-7672	308	2	(	(	PUNCT
american_scientific_journal-7672	308	3	timegroupi	timegroupi	PROPN
american_scientific_journal-7672	308	4	,	,	PUNCT
american_scientific_journal-7672	308	5	t	t	PROPN
american_scientific_journal-7672	308	6	)	)	PUNCT
american_scientific_journal-7672	308	7	+	+	CCONJ
american_scientific_journal-7672	308	8	ei	ei	PROPN
american_scientific_journal-7672	308	9	,	,	PUNCT
american_scientific_journal-7672	308	10	t	t	PROPN
american_scientific_journal-7672	308	11	(	(	PUNCT
american_scientific_journal-7672	308	12	5	5	NUM
american_scientific_journal-7672	308	13	)	)	PUNCT
american_scientific_journal-7672	308	14	where	where	SCONJ
american_scientific_journal-7672	308	15	yi	yi	PROPN
american_scientific_journal-7672	308	16	,	,	PUNCT
american_scientific_journal-7672	308	17	t	t	PROPN
american_scientific_journal-7672	308	18	is	be	AUX
american_scientific_journal-7672	308	19	the	the	DET
american_scientific_journal-7672	308	20	criterion	criterion	NOUN
american_scientific_journal-7672	308	21	variable	variable	NOUN
american_scientific_journal-7672	308	22	for	for	ADP
american_scientific_journal-7672	308	23	individual	individual	ADJ
american_scientific_journal-7672	308	24	i	i	PROPN
american_scientific_journal-7672	308	25	at	at	ADP
american_scientific_journal-7672	308	26	time	time	NOUN
american_scientific_journal-7672	308	27	t	t	PROPN
american_scientific_journal-7672	308	28	;	;	PUNCT
american_scientific_journal-7672	308	29	π0,i	π0,i	PROPN
american_scientific_journal-7672	308	30	is	be	AUX
american_scientific_journal-7672	308	31	the	the	DET
american_scientific_journal-7672	308	32	intercept	intercept	NOUN
american_scientific_journal-7672	308	33	for	for	ADP
american_scientific_journal-7672	308	34	individual	individual	ADJ
american_scientific_journal-7672	308	35	i	i	PRON
american_scientific_journal-7672	308	36	;	;	PUNCT
american_scientific_journal-7672	308	37	π1,i	π1,i	PROPN
american_scientific_journal-7672	308	38	is	be	AUX
american_scientific_journal-7672	308	39	the	the	DET
american_scientific_journal-7672	308	40	slope	slope	NOUN
american_scientific_journal-7672	308	41	for	for	ADP
american_scientific_journal-7672	308	42	individual	individual	ADJ
american_scientific_journal-7672	308	43	i	i	PROPN
american_scientific_journal-7672	308	44	;	;	PUNCT
american_scientific_journal-7672	308	45	timei	timei	PROPN
american_scientific_journal-7672	308	46	,	,	PUNCT
american_scientific_journal-7672	308	47	t	t	PROPN
american_scientific_journal-7672	308	48	is	be	AUX
american_scientific_journal-7672	308	49	an	an	DET
american_scientific_journal-7672	308	50	explanatory	explanatory	ADJ
american_scientific_journal-7672	308	51	variable	variable	NOUN
american_scientific_journal-7672	308	52	(	(	PUNCT
american_scientific_journal-7672	308	53	as	as	SCONJ
american_scientific_journal-7672	308	54	time	time	NOUN
american_scientific_journal-7672	308	55	is	be	AUX
american_scientific_journal-7672	308	56	used	use	VERB
american_scientific_journal-7672	308	57	as	as	ADP
american_scientific_journal-7672	308	58	an	an	DET
american_scientific_journal-7672	308	59	explanatory	explanatory	ADJ
american_scientific_journal-7672	308	60	variable	variable	NOUN
american_scientific_journal-7672	308	61	at	at	ADP
american_scientific_journal-7672	308	62	level	level	NOUN
american_scientific_journal-7672	308	63	1	1	NUM
american_scientific_journal-7672	308	64	,	,	PUNCT
american_scientific_journal-7672	308	65	this	this	DET
american_scientific_journal-7672	308	66	model	model	NOUN
american_scientific_journal-7672	308	67	is	be	AUX
american_scientific_journal-7672	308	68	conceptualised	conceptualise	VERB
american_scientific_journal-7672	308	69	as	as	ADP
american_scientific_journal-7672	308	70	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	308	71	;	;	PUNCT
american_scientific_journal-7672	308	72	[	[	X
american_scientific_journal-7672	308	73	109	109	NUM
american_scientific_journal-7672	308	74	]	]	PUNCT
american_scientific_journal-7672	308	75	)	)	PUNCT
american_scientific_journal-7672	308	76	;	;	PUNCT
american_scientific_journal-7672	309	1	π2,i	π2,i	PROPN
american_scientific_journal-7672	309	2	is	be	AUX
american_scientific_journal-7672	309	3	the	the	DET
american_scientific_journal-7672	309	4	regression	regression	NOUN
american_scientific_journal-7672	309	5	weighting	weight	VERB
american_scientific_journal-7672	309	6	for	for	ADP
american_scientific_journal-7672	309	7	explanatory	explanatory	ADJ
american_scientific_journal-7672	309	8	variable	variable	ADJ
american_scientific_journal-7672	309	9	timegroupit	timegroupit	NOUN
american_scientific_journal-7672	309	10	;	;	PUNCT
american_scientific_journal-7672	309	11	timegroupi	timegroupi	ADV
american_scientific_journal-7672	309	12	,	,	PUNCT
american_scientific_journal-7672	309	13	t	t	PROPN
american_scientific_journal-7672	309	14	is	be	AUX
american_scientific_journal-7672	309	15	an	an	DET
american_scientific_journal-7672	309	16	additional	additional	ADJ
american_scientific_journal-7672	309	17	dummy	dummy	ADJ
american_scientific_journal-7672	309	18	explanatory	explanatory	ADJ
american_scientific_journal-7672	309	19	variable	variable	NOUN
american_scientific_journal-7672	309	20	(	(	PUNCT
american_scientific_journal-7672	309	21	0	0	NUM
american_scientific_journal-7672	309	22	for	for	ADP
american_scientific_journal-7672	309	23	the	the	DET
american_scientific_journal-7672	309	24	period	period	NOUN
american_scientific_journal-7672	309	25	2004–2006	2004–2006	NUM
american_scientific_journal-7672	309	26	and	and	CCONJ
american_scientific_journal-7672	309	27	1	1	NUM
american_scientific_journal-7672	309	28	for	for	ADP
american_scientific_journal-7672	309	29	the	the	DET
american_scientific_journal-7672	309	30	period	period	NOUN
american_scientific_journal-7672	309	31	2007–2009	2007–2009	NUM
american_scientific_journal-7672	309	32	)	)	PUNCT
american_scientific_journal-7672	309	33	;	;	PUNCT
american_scientific_journal-7672	309	34	and	and	CCONJ
american_scientific_journal-7672	309	35	ei	ei	PROPN
american_scientific_journal-7672	309	36	,	,	PUNCT
american_scientific_journal-7672	309	37	t	t	PROPN
american_scientific_journal-7672	309	38	is	be	AUX
american_scientific_journal-7672	309	39	the	the	DET
american_scientific_journal-7672	309	40	error	error	NOUN
american_scientific_journal-7672	309	41	term	term	NOUN
american_scientific_journal-7672	309	42	.	.	PUNCT
american_scientific_journal-7672	310	1	level-2	level-2	VERB
american_scientific_journal-7672	310	2	:	:	PUNCT
american_scientific_journal-7672	310	3	π0,i	π0,i	PROPN
american_scientific_journal-7672	310	4	=	=	PUNCT
american_scientific_journal-7672	310	5	β0,0	β0,0	NOUN
american_scientific_journal-7672	311	1	+	+	NUM
american_scientific_journal-7672	311	2	β0,1	β0,1	PROPN
american_scientific_journal-7672	311	3	(	(	PUNCT
american_scientific_journal-7672	311	4	ffsi	ffsi	ADJ
american_scientific_journal-7672	311	5	,	,	PUNCT
american_scientific_journal-7672	311	6	t	t	NOUN
american_scientific_journal-7672	311	7	)	)	PUNCT
american_scientific_journal-7672	312	1	+	+	CCONJ
american_scientific_journal-7672	312	2	r0,i	r0,i	PROPN
american_scientific_journal-7672	312	3	(	(	PUNCT
american_scientific_journal-7672	312	4	6	6	NUM
american_scientific_journal-7672	312	5	)	)	SYM
american_scientific_journal-7672	312	6	5	5	NUM
american_scientific_journal-7672	312	7	we	we	PRON
american_scientific_journal-7672	312	8	came	come	VERB
american_scientific_journal-7672	312	9	to	to	ADP
american_scientific_journal-7672	312	10	this	this	DET
american_scientific_journal-7672	312	11	decision	decision	NOUN
american_scientific_journal-7672	312	12	for	for	ADP
american_scientific_journal-7672	312	13	two	two	NUM
american_scientific_journal-7672	312	14	reasons	reason	NOUN
american_scientific_journal-7672	312	15	.	.	PUNCT
american_scientific_journal-7672	313	1	first	first	ADV
american_scientific_journal-7672	313	2	,	,	PUNCT
american_scientific_journal-7672	313	3	multilevel	multilevel	ADJ
american_scientific_journal-7672	313	4	methods	method	NOUN
american_scientific_journal-7672	313	5	present	present	VERB
american_scientific_journal-7672	313	6	a	a	DET
american_scientific_journal-7672	313	7	number	number	NOUN
american_scientific_journal-7672	313	8	of	of	ADP
american_scientific_journal-7672	313	9	advantages	advantage	NOUN
american_scientific_journal-7672	313	10	concerning	concern	VERB
american_scientific_journal-7672	313	11	assumptions	assumption	NOUN
american_scientific_journal-7672	313	12	,	,	PUNCT
american_scientific_journal-7672	313	13	such	such	ADJ
american_scientific_journal-7672	313	14	as	as	ADP
american_scientific_journal-7672	313	15	linearity	linearity	NOUN
american_scientific_journal-7672	313	16	,	,	PUNCT
american_scientific_journal-7672	313	17	normality	normality	NOUN
american_scientific_journal-7672	313	18	and	and	CCONJ
american_scientific_journal-7672	313	19	independence	independence	NOUN
american_scientific_journal-7672	313	20	of	of	ADP
american_scientific_journal-7672	313	21	observations	observation	NOUN
american_scientific_journal-7672	313	22	,	,	PUNCT
american_scientific_journal-7672	313	23	compared	compare	VERB
american_scientific_journal-7672	313	24	with	with	ADP
american_scientific_journal-7672	313	25	similar	similar	ADJ
american_scientific_journal-7672	313	26	traditional	traditional	ADJ
american_scientific_journal-7672	313	27	models	model	NOUN
american_scientific_journal-7672	313	28	such	such	ADJ
american_scientific_journal-7672	313	29	as	as	ADP
american_scientific_journal-7672	313	30	repeated	repeat	VERB
american_scientific_journal-7672	313	31	measures	measure	NOUN
american_scientific_journal-7672	313	32	anova	anova	PROPN
american_scientific_journal-7672	314	1	[	[	X
american_scientific_journal-7672	314	2	110	110	NUM
american_scientific_journal-7672	314	3	]	]	PUNCT
american_scientific_journal-7672	314	4	.	.	PUNCT
american_scientific_journal-7672	315	1	this	this	DET
american_scientific_journal-7672	315	2	elasticity	elasticity	NOUN
american_scientific_journal-7672	315	3	was	be	AUX
american_scientific_journal-7672	315	4	essential	essential	ADJ
american_scientific_journal-7672	315	5	for	for	ADP
american_scientific_journal-7672	315	6	our	our	PRON
american_scientific_journal-7672	315	7	sample	sample	NOUN
american_scientific_journal-7672	315	8	.	.	PUNCT
american_scientific_journal-7672	316	1	second	second	ADJ
american_scientific_journal-7672	316	2	,	,	PUNCT
american_scientific_journal-7672	316	3	traditional	traditional	ADJ
american_scientific_journal-7672	316	4	statistical	statistical	ADJ
american_scientific_journal-7672	316	5	procedures	procedure	NOUN
american_scientific_journal-7672	316	6	assess	assess	VERB
american_scientific_journal-7672	316	7	changes	change	NOUN
american_scientific_journal-7672	316	8	in	in	ADP
american_scientific_journal-7672	316	9	only	only	ADV
american_scientific_journal-7672	316	10	one	one	NUM
american_scientific_journal-7672	316	11	type	type	NOUN
american_scientific_journal-7672	316	12	of	of	ADP
american_scientific_journal-7672	316	13	variable	variable	NOUN
american_scientific_journal-7672	316	14	(	(	PUNCT
american_scientific_journal-7672	316	15	intra	intra	ADJ
american_scientific_journal-7672	316	16	-	-	ADJ
american_scientific_journal-7672	316	17	individual	individual	ADJ
american_scientific_journal-7672	316	18	or	or	CCONJ
american_scientific_journal-7672	316	19	inter	inter	ADJ
american_scientific_journal-7672	316	20	-	-	ADJ
american_scientific_journal-7672	316	21	individual	individual	ADJ
american_scientific_journal-7672	316	22	)	)	PUNCT
american_scientific_journal-7672	316	23	in	in	ADP
american_scientific_journal-7672	316	24	a	a	DET
american_scientific_journal-7672	316	25	time	time	NOUN
american_scientific_journal-7672	316	26	frame	frame	NOUN
american_scientific_journal-7672	316	27	,	,	PUNCT
american_scientific_journal-7672	316	28	while	while	SCONJ
american_scientific_journal-7672	316	29	multilevel	multilevel	ADJ
american_scientific_journal-7672	316	30	modelling	modelling	NOUN
american_scientific_journal-7672	316	31	offers	offer	VERB
american_scientific_journal-7672	316	32	the	the	DET
american_scientific_journal-7672	316	33	ability	ability	NOUN
american_scientific_journal-7672	316	34	to	to	PART
american_scientific_journal-7672	316	35	simultaneously	simultaneously	ADV
american_scientific_journal-7672	316	36	assess	assess	VERB
american_scientific_journal-7672	316	37	both	both	DET
american_scientific_journal-7672	316	38	types	type	NOUN
american_scientific_journal-7672	317	1	[	[	X
american_scientific_journal-7672	317	2	111	111	NUM
american_scientific_journal-7672	317	3	]	]	PUNCT
american_scientific_journal-7672	317	4	.	.	PUNCT
american_scientific_journal-7672	318	1	in	in	ADP
american_scientific_journal-7672	318	2	this	this	DET
american_scientific_journal-7672	318	3	way	way	NOUN
american_scientific_journal-7672	318	4	,	,	PUNCT
american_scientific_journal-7672	318	5	we	we	PRON
american_scientific_journal-7672	318	6	enforced	enforce	VERB
american_scientific_journal-7672	318	7	the	the	DET
american_scientific_journal-7672	318	8	ffs	ffs	NOUN
american_scientific_journal-7672	318	9	results	result	NOUN
american_scientific_journal-7672	318	10	of	of	ADP
american_scientific_journal-7672	318	11	the	the	DET
american_scientific_journal-7672	318	12	previous	previous	ADJ
american_scientific_journal-7672	318	13	test	test	NOUN
american_scientific_journal-7672	318	14	1	1	NUM
american_scientific_journal-7672	318	15	by	by	ADP
american_scientific_journal-7672	318	16	adding	add	VERB
american_scientific_journal-7672	318	17	this	this	DET
american_scientific_journal-7672	318	18	parameter	parameter	NOUN
american_scientific_journal-7672	318	19	to	to	ADP
american_scientific_journal-7672	318	20	the	the	DET
american_scientific_journal-7672	318	21	level	level	NOUN
american_scientific_journal-7672	318	22	2	2	NUM
american_scientific_journal-7672	318	23	test	test	NOUN
american_scientific_journal-7672	318	24	.	.	PUNCT
american_scientific_journal-7672	319	1	american	american	ADJ
american_scientific_journal-7672	319	2	academic	academic	ADJ
american_scientific_journal-7672	319	3	scientific	scientific	ADJ
american_scientific_journal-7672	319	4	research	research	NOUN
american_scientific_journal-7672	319	5	journal	journal	NOUN
american_scientific_journal-7672	319	6	for	for	ADP
american_scientific_journal-7672	319	7	engineering	engineering	NOUN
american_scientific_journal-7672	319	8	,	,	PUNCT
american_scientific_journal-7672	319	9	technology	technology	NOUN
american_scientific_journal-7672	319	10	,	,	PUNCT
american_scientific_journal-7672	319	11	and	and	CCONJ
american_scientific_journal-7672	319	12	sciences	science	NOUN
american_scientific_journal-7672	319	13	(	(	PUNCT
american_scientific_journal-7672	319	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	319	15	)	)	PUNCT
american_scientific_journal-7672	319	16	(	(	PUNCT
american_scientific_journal-7672	319	17	2022	2022	NUM
american_scientific_journal-7672	319	18	)	)	PUNCT
american_scientific_journal-7672	319	19	volume	volume	NOUN
american_scientific_journal-7672	319	20	89	89	NUM
american_scientific_journal-7672	319	21	,	,	PUNCT
american_scientific_journal-7672	319	22	no1	no1	PROPN
american_scientific_journal-7672	319	23	,	,	PUNCT
american_scientific_journal-7672	319	24	pp	pp	ADV
american_scientific_journal-7672	319	25	73	73	NUM
american_scientific_journal-7672	319	26	-	-	SYM
american_scientific_journal-7672	319	27	123	123	NUM
american_scientific_journal-7672	319	28	85	85	NUM
american_scientific_journal-7672	319	29	π1,i	π1,i	NOUN
american_scientific_journal-7672	319	30	=	=	SYM
american_scientific_journal-7672	319	31	β1,0	β1,0	PUNCT
american_scientific_journal-7672	320	1	+	+	CCONJ
american_scientific_journal-7672	320	2	r1,i	r1,i	PROPN
american_scientific_journal-7672	320	3	where	where	SCONJ
american_scientific_journal-7672	320	4	π0,i	π0,i	PROPN
american_scientific_journal-7672	320	5	is	be	AUX
american_scientific_journal-7672	320	6	the	the	DET
american_scientific_journal-7672	320	7	intercept	intercept	NOUN
american_scientific_journal-7672	320	8	for	for	ADP
american_scientific_journal-7672	320	9	individual	individual	ADJ
american_scientific_journal-7672	320	10	i	i	PRON
american_scientific_journal-7672	320	11	;	;	PUNCT
american_scientific_journal-7672	320	12	π1,i	π1,i	PROPN
american_scientific_journal-7672	320	13	is	be	AUX
american_scientific_journal-7672	320	14	the	the	DET
american_scientific_journal-7672	320	15	slope	slope	NOUN
american_scientific_journal-7672	320	16	for	for	ADP
american_scientific_journal-7672	320	17	individual	individual	ADJ
american_scientific_journal-7672	320	18	i	i	PROPN
american_scientific_journal-7672	320	19	;	;	PUNCT
american_scientific_journal-7672	320	20	β0,0	β0,0	NOUN
american_scientific_journal-7672	320	21	is	be	AUX
american_scientific_journal-7672	320	22	the	the	DET
american_scientific_journal-7672	320	23	population	population	NOUN
american_scientific_journal-7672	320	24	intercept	intercept	VERB
american_scientific_journal-7672	320	25	for	for	ADP
american_scientific_journal-7672	320	26	individual	individual	ADJ
american_scientific_journal-7672	320	27	i	i	PROPN
american_scientific_journal-7672	320	28	;	;	PUNCT
american_scientific_journal-7672	320	29	β0,1	β0,1	PROPN
american_scientific_journal-7672	320	30	is	be	AUX
american_scientific_journal-7672	320	31	the	the	DET
american_scientific_journal-7672	320	32	difference	difference	NOUN
american_scientific_journal-7672	320	33	in	in	ADP
american_scientific_journal-7672	320	34	population	population	NOUN
american_scientific_journal-7672	320	35	intercept	intercept	VERB
american_scientific_journal-7672	320	36	for	for	ADP
american_scientific_journal-7672	320	37	a	a	DET
american_scientific_journal-7672	320	38	change	change	NOUN
american_scientific_journal-7672	320	39	in	in	ADP
american_scientific_journal-7672	320	40	ffs	ffs	PROPN
american_scientific_journal-7672	320	41	;	;	PUNCT
american_scientific_journal-7672	320	42	ffsi	ffsi	ADV
american_scientific_journal-7672	320	43	,	,	PUNCT
american_scientific_journal-7672	320	44	t	t	PROPN
american_scientific_journal-7672	320	45	is	be	AUX
american_scientific_journal-7672	320	46	the	the	DET
american_scientific_journal-7672	320	47	dummy	dummy	ADJ
american_scientific_journal-7672	320	48	variable	variable	NOUN
american_scientific_journal-7672	320	49	for	for	ADP
american_scientific_journal-7672	320	50	ffs	ffs	PROPN
american_scientific_journal-7672	320	51	from	from	ADP
american_scientific_journal-7672	320	52	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	320	53	1	1	NUM
american_scientific_journal-7672	320	54	;	;	PUNCT
american_scientific_journal-7672	320	55	β1,0	β1,0	PROPN
american_scientific_journal-7672	320	56	is	be	AUX
american_scientific_journal-7672	320	57	the	the	DET
american_scientific_journal-7672	320	58	population	population	NOUN
american_scientific_journal-7672	320	59	slope	slope	NOUN
american_scientific_journal-7672	320	60	;	;	PUNCT
american_scientific_journal-7672	320	61	r0,i	r0,i	PROPN
american_scientific_journal-7672	320	62	is	be	AUX
american_scientific_journal-7672	320	63	the	the	DET
american_scientific_journal-7672	320	64	unique	unique	ADJ
american_scientific_journal-7672	320	65	effect	effect	NOUN
american_scientific_journal-7672	320	66	for	for	ADP
american_scientific_journal-7672	320	67	individual	individual	ADJ
american_scientific_journal-7672	320	68	i	i	PROPN
american_scientific_journal-7672	320	69	on	on	ADP
american_scientific_journal-7672	320	70	the	the	DET
american_scientific_journal-7672	320	71	intercept	intercept	NOUN
american_scientific_journal-7672	320	72	;	;	PUNCT
american_scientific_journal-7672	320	73	and	and	CCONJ
american_scientific_journal-7672	320	74	r1,i	r1,i	PROPN
american_scientific_journal-7672	320	75	is	be	AUX
american_scientific_journal-7672	320	76	the	the	DET
american_scientific_journal-7672	320	77	unique	unique	ADJ
american_scientific_journal-7672	320	78	effect	effect	NOUN
american_scientific_journal-7672	320	79	for	for	ADP
american_scientific_journal-7672	320	80	individual	individual	ADJ
american_scientific_journal-7672	320	81	i	i	PROPN
american_scientific_journal-7672	320	82	on	on	ADP
american_scientific_journal-7672	320	83	the	the	DET
american_scientific_journal-7672	320	84	slope	slope	NOUN
american_scientific_journal-7672	320	85	.	.	PUNCT
american_scientific_journal-7672	321	1	the	the	DET
american_scientific_journal-7672	321	2	level	level	NOUN
american_scientific_journal-7672	321	3	2	2	NUM
american_scientific_journal-7672	321	4	model	model	NOUN
american_scientific_journal-7672	321	5	consists	consist	VERB
american_scientific_journal-7672	321	6	of	of	ADP
american_scientific_journal-7672	321	7	two	two	NUM
american_scientific_journal-7672	321	8	equations	equation	NOUN
american_scientific_journal-7672	321	9	:	:	PUNCT
american_scientific_journal-7672	321	10	π1,i	π1,i	VERB
american_scientific_journal-7672	321	11	depicts	depict	VERB
american_scientific_journal-7672	321	12	the	the	DET
american_scientific_journal-7672	321	13	level	level	NOUN
american_scientific_journal-7672	321	14	1	1	NUM
american_scientific_journal-7672	321	15	change	change	NOUN
american_scientific_journal-7672	321	16	coefficients	coefficient	NOUN
american_scientific_journal-7672	321	17	and	and	CCONJ
american_scientific_journal-7672	321	18	π0,i	π0,i	AUX
american_scientific_journal-7672	321	19	the	the	DET
american_scientific_journal-7672	321	20	level	level	NOUN
american_scientific_journal-7672	321	21	2	2	NUM
american_scientific_journal-7672	321	22	change	change	NOUN
american_scientific_journal-7672	321	23	.	.	PUNCT
american_scientific_journal-7672	322	1	in	in	ADP
american_scientific_journal-7672	322	2	this	this	DET
american_scientific_journal-7672	322	3	equation	equation	NOUN
american_scientific_journal-7672	322	4	,	,	PUNCT
american_scientific_journal-7672	322	5	we	we	PRON
american_scientific_journal-7672	322	6	added	add	VERB
american_scientific_journal-7672	322	7	the	the	DET
american_scientific_journal-7672	322	8	ffs	ffs	NOUN
american_scientific_journal-7672	322	9	variable	variable	NOUN
american_scientific_journal-7672	322	10	as	as	ADP
american_scientific_journal-7672	322	11	a	a	DET
american_scientific_journal-7672	322	12	time	time	NOUN
american_scientific_journal-7672	322	13	-	-	PUNCT
american_scientific_journal-7672	322	14	invariant	invariant	ADJ
american_scientific_journal-7672	322	15	predictor	predictor	NOUN
american_scientific_journal-7672	322	16	because	because	SCONJ
american_scientific_journal-7672	322	17	we	we	PRON
american_scientific_journal-7672	322	18	aimed	aim	VERB
american_scientific_journal-7672	322	19	to	to	PART
american_scientific_journal-7672	322	20	examine	examine	VERB
american_scientific_journal-7672	322	21	the	the	DET
american_scientific_journal-7672	322	22	interaction	interaction	NOUN
american_scientific_journal-7672	322	23	of	of	ADP
american_scientific_journal-7672	322	24	ffs	ffs	PROPN
american_scientific_journal-7672	322	25	with	with	ADP
american_scientific_journal-7672	322	26	the	the	DET
american_scientific_journal-7672	322	27	individual	individual	ADJ
american_scientific_journal-7672	322	28	change	change	NOUN
american_scientific_journal-7672	322	29	intercept	intercept	NOUN
american_scientific_journal-7672	322	30	rather	rather	ADV
american_scientific_journal-7672	322	31	than	than	ADP
american_scientific_journal-7672	322	32	the	the	DET
american_scientific_journal-7672	322	33	slope	slope	NOUN
american_scientific_journal-7672	322	34	.	.	PUNCT
american_scientific_journal-7672	323	1	we	we	PRON
american_scientific_journal-7672	323	2	also	also	ADV
american_scientific_journal-7672	323	3	intended	intend	VERB
american_scientific_journal-7672	323	4	to	to	PART
american_scientific_journal-7672	323	5	detect	detect	VERB
american_scientific_journal-7672	323	6	the	the	DET
american_scientific_journal-7672	323	7	relationship	relationship	NOUN
american_scientific_journal-7672	323	8	between	between	ADP
american_scientific_journal-7672	323	9	accruals	accrual	NOUN
american_scientific_journal-7672	323	10	and	and	CCONJ
american_scientific_journal-7672	323	11	ffs	ffs	NOUN
american_scientific_journal-7672	323	12	firms	firm	NOUN
american_scientific_journal-7672	323	13	throughout	throughout	ADP
american_scientific_journal-7672	323	14	the	the	DET
american_scientific_journal-7672	323	15	examined	examine	VERB
american_scientific_journal-7672	323	16	period	period	NOUN
american_scientific_journal-7672	323	17	,	,	PUNCT
american_scientific_journal-7672	323	18	rather	rather	ADV
american_scientific_journal-7672	323	19	than	than	ADP
american_scientific_journal-7672	323	20	for	for	ADP
american_scientific_journal-7672	323	21	separate	separate	ADJ
american_scientific_journal-7672	323	22	time	time	NOUN
american_scientific_journal-7672	323	23	groups	group	NOUN
american_scientific_journal-7672	323	24	.	.	PUNCT
american_scientific_journal-7672	324	1	thus	thus	ADV
american_scientific_journal-7672	324	2	,	,	PUNCT
american_scientific_journal-7672	324	3	we	we	PRON
american_scientific_journal-7672	324	4	considered	consider	VERB
american_scientific_journal-7672	324	5	that	that	SCONJ
american_scientific_journal-7672	324	6	there	there	PRON
american_scientific_journal-7672	324	7	would	would	AUX
american_scientific_journal-7672	324	8	be	be	AUX
american_scientific_journal-7672	324	9	no	no	DET
american_scientific_journal-7672	324	10	implications	implication	NOUN
american_scientific_journal-7672	324	11	if	if	SCONJ
american_scientific_journal-7672	324	12	we	we	PRON
american_scientific_journal-7672	324	13	did	do	AUX
american_scientific_journal-7672	324	14	not	not	PART
american_scientific_journal-7672	324	15	include	include	VERB
american_scientific_journal-7672	324	16	the	the	DET
american_scientific_journal-7672	324	17	timegroupi	timegroupi	NOUN
american_scientific_journal-7672	324	18	,	,	PUNCT
american_scientific_journal-7672	324	19	t	t	PROPN
american_scientific_journal-7672	324	20	explanatory	explanatory	ADJ
american_scientific_journal-7672	324	21	variable	variable	NOUN
american_scientific_journal-7672	324	22	in	in	ADP
american_scientific_journal-7672	324	23	the	the	DET
american_scientific_journal-7672	324	24	level	level	NOUN
american_scientific_journal-7672	324	25	2	2	NUM
american_scientific_journal-7672	324	26	model	model	NOUN
american_scientific_journal-7672	324	27	.	.	PUNCT
american_scientific_journal-7672	325	1	the	the	DET
american_scientific_journal-7672	325	2	full	full	ADJ
american_scientific_journal-7672	325	3	model	model	NOUN
american_scientific_journal-7672	325	4	is	be	AUX
american_scientific_journal-7672	325	5	as	as	SCONJ
american_scientific_journal-7672	325	6	follows	follow	VERB
american_scientific_journal-7672	325	7	:	:	PUNCT
american_scientific_journal-7672	325	8	full	full	ADJ
american_scientific_journal-7672	325	9	model	model	NOUN
american_scientific_journal-7672	325	10	:	:	PUNCT
american_scientific_journal-7672	325	11	yi	yi	PROPN
american_scientific_journal-7672	325	12	,	,	PUNCT
american_scientific_journal-7672	325	13	t	t	NOUN
american_scientific_journal-7672	325	14	=	=	PUNCT
american_scientific_journal-7672	326	1	[	[	X
american_scientific_journal-7672	326	2	β0,0	β0,0	X
american_scientific_journal-7672	326	3	+	+	NUM
american_scientific_journal-7672	326	4	β0,1	β0,1	PROPN
american_scientific_journal-7672	326	5	(	(	PUNCT
american_scientific_journal-7672	326	6	ffsi	ffsi	ADJ
american_scientific_journal-7672	326	7	,	,	PUNCT
american_scientific_journal-7672	326	8	t	t	PROPN
american_scientific_journal-7672	326	9	)	)	PUNCT
american_scientific_journal-7672	326	10	+	+	CCONJ
american_scientific_journal-7672	326	11	r0,i	r0,i	NOUN
american_scientific_journal-7672	326	12	]	]	PUNCT
american_scientific_journal-7672	327	1	+	+	CCONJ
american_scientific_journal-7672	328	1	[	[	X
american_scientific_journal-7672	328	2	β1,0	β1,0	X
american_scientific_journal-7672	328	3	+	+	NUM
american_scientific_journal-7672	328	4	r1,i(timei	r1,i(timei	NOUN
american_scientific_journal-7672	328	5	,	,	PUNCT
american_scientific_journal-7672	328	6	t)]+	t)]+	PROPN
american_scientific_journal-7672	328	7	ei	ei	PROPN
american_scientific_journal-7672	328	8	,	,	PUNCT
american_scientific_journal-7672	328	9	t	t	PROPN
american_scientific_journal-7672	328	10	(	(	PUNCT
american_scientific_journal-7672	328	11	7	7	X
american_scientific_journal-7672	328	12	)	)	PUNCT
american_scientific_journal-7672	328	13	all	all	DET
american_scientific_journal-7672	328	14	variables	variable	NOUN
american_scientific_journal-7672	328	15	have	have	AUX
american_scientific_journal-7672	328	16	already	already	ADV
american_scientific_journal-7672	328	17	been	be	AUX
american_scientific_journal-7672	328	18	defined	define	VERB
american_scientific_journal-7672	328	19	,	,	PUNCT
american_scientific_journal-7672	328	20	and	and	CCONJ
american_scientific_journal-7672	328	21	we	we	PRON
american_scientific_journal-7672	328	22	estimated	estimate	VERB
american_scientific_journal-7672	328	23	the	the	DET
american_scientific_journal-7672	328	24	nine	nine	NUM
american_scientific_journal-7672	328	25	parameters	parameter	NOUN
american_scientific_journal-7672	328	26	of	of	ADP
american_scientific_journal-7672	328	27	the	the	DET
american_scientific_journal-7672	328	28	full	full	ADJ
american_scientific_journal-7672	328	29	model	model	NOUN
american_scientific_journal-7672	328	30	using	use	VERB
american_scientific_journal-7672	328	31	restricted	restrict	VERB
american_scientific_journal-7672	328	32	maximum	maximum	ADJ
american_scientific_journal-7672	328	33	likelihood	likelihood	NOUN
american_scientific_journal-7672	328	34	(	(	PUNCT
american_scientific_journal-7672	328	35	reml	reml	NOUN
american_scientific_journal-7672	328	36	)	)	PUNCT
american_scientific_journal-7672	328	37	.	.	PUNCT
american_scientific_journal-7672	329	1	6	6	NUM
american_scientific_journal-7672	329	2	h3	h3	NOUN
american_scientific_journal-7672	329	3	:	:	PUNCT
american_scientific_journal-7672	329	4	some	some	DET
american_scientific_journal-7672	329	5	individual	individual	ADJ
american_scientific_journal-7672	329	6	standards	standard	NOUN
american_scientific_journal-7672	329	7	could	could	AUX
american_scientific_journal-7672	329	8	have	have	VERB
american_scientific_journal-7672	329	9	more	more	ADJ
american_scientific_journal-7672	329	10	impact	impact	NOUN
american_scientific_journal-7672	329	11	on	on	ADP
american_scientific_journal-7672	329	12	earnings	earning	NOUN
american_scientific_journal-7672	329	13	management	management	NOUN
american_scientific_journal-7672	329	14	having	having	AUX
american_scientific_journal-7672	329	15	examined	examine	VERB
american_scientific_journal-7672	329	16	firm	firm	ADJ
american_scientific_journal-7672	329	17	-	-	PUNCT
american_scientific_journal-7672	329	18	by	by	ADP
american_scientific_journal-7672	329	19	-	-	PUNCT
american_scientific_journal-7672	329	20	firm	firm	NOUN
american_scientific_journal-7672	329	21	accruals	accrual	NOUN
american_scientific_journal-7672	329	22	performance	performance	NOUN
american_scientific_journal-7672	329	23	in	in	ADP
american_scientific_journal-7672	329	24	the	the	DET
american_scientific_journal-7672	329	25	previous	previous	ADJ
american_scientific_journal-7672	329	26	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	329	27	,	,	PUNCT
american_scientific_journal-7672	329	28	it	it	PRON
american_scientific_journal-7672	329	29	seemed	seem	VERB
american_scientific_journal-7672	329	30	interesting	interesting	ADJ
american_scientific_journal-7672	329	31	to	to	PART
american_scientific_journal-7672	329	32	examine	examine	VERB
american_scientific_journal-7672	329	33	the	the	DET
american_scientific_journal-7672	329	34	individual	individual	ADJ
american_scientific_journal-7672	329	35	standards	standard	NOUN
american_scientific_journal-7672	329	36	that	that	PRON
american_scientific_journal-7672	329	37	had	have	VERB
american_scientific_journal-7672	329	38	the	the	DET
american_scientific_journal-7672	329	39	most	most	ADJ
american_scientific_journal-7672	329	40	effect	effect	NOUN
american_scientific_journal-7672	329	41	.	.	PUNCT
american_scientific_journal-7672	330	1	as	as	SCONJ
american_scientific_journal-7672	330	2	referred	refer	VERB
american_scientific_journal-7672	330	3	to	to	ADP
american_scientific_journal-7672	330	4	before	before	ADV
american_scientific_journal-7672	330	5	and	and	CCONJ
american_scientific_journal-7672	330	6	applied	apply	VERB
american_scientific_journal-7672	330	7	in	in	ADP
american_scientific_journal-7672	330	8	this	this	DET
american_scientific_journal-7672	330	9	case	case	NOUN
american_scientific_journal-7672	330	10	,	,	PUNCT
american_scientific_journal-7672	330	11	most	most	ADJ
american_scientific_journal-7672	330	12	studies	study	NOUN
american_scientific_journal-7672	330	13	examine	examine	VERB
american_scientific_journal-7672	330	14	specific	specific	ADJ
american_scientific_journal-7672	330	15	variables	variable	NOUN
american_scientific_journal-7672	330	16	to	to	PART
american_scientific_journal-7672	330	17	detect	detect	VERB
american_scientific_journal-7672	330	18	earnings	earning	NOUN
american_scientific_journal-7672	330	19	management	management	NOUN
american_scientific_journal-7672	330	20	,	,	PUNCT
american_scientific_journal-7672	330	21	without	without	ADP
american_scientific_journal-7672	330	22	considering	consider	VERB
american_scientific_journal-7672	330	23	separate	separate	ADJ
american_scientific_journal-7672	330	24	standards	standard	NOUN
american_scientific_journal-7672	330	25	that	that	PRON
american_scientific_journal-7672	330	26	might	might	AUX
american_scientific_journal-7672	330	27	affect	affect	VERB
american_scientific_journal-7672	330	28	these	these	DET
american_scientific_journal-7672	330	29	values	value	NOUN
american_scientific_journal-7672	330	30	.	.	PUNCT
american_scientific_journal-7672	331	1	we	we	PRON
american_scientific_journal-7672	331	2	aimed	aim	VERB
american_scientific_journal-7672	331	3	to	to	PART
american_scientific_journal-7672	331	4	contribute	contribute	VERB
american_scientific_journal-7672	331	5	to	to	ADP
american_scientific_journal-7672	331	6	the	the	DET
american_scientific_journal-7672	331	7	literature	literature	NOUN
american_scientific_journal-7672	331	8	in	in	ADP
american_scientific_journal-7672	331	9	this	this	DET
american_scientific_journal-7672	331	10	way	way	NOUN
american_scientific_journal-7672	331	11	,	,	PUNCT
american_scientific_journal-7672	331	12	as	as	SCONJ
american_scientific_journal-7672	331	13	this	this	PRON
american_scientific_journal-7672	331	14	is	be	AUX
american_scientific_journal-7672	331	15	the	the	DET
american_scientific_journal-7672	331	16	first	first	ADJ
american_scientific_journal-7672	331	17	study	study	NOUN
american_scientific_journal-7672	331	18	to	to	PART
american_scientific_journal-7672	331	19	correlate	correlate	VERB
american_scientific_journal-7672	331	20	accruals	accrual	NOUN
american_scientific_journal-7672	331	21	with	with	ADP
american_scientific_journal-7672	331	22	the	the	DET
american_scientific_journal-7672	331	23	materiality	materiality	NOUN
american_scientific_journal-7672	331	24	of	of	ADP
american_scientific_journal-7672	331	25	the	the	DET
american_scientific_journal-7672	331	26	impact	impact	NOUN
american_scientific_journal-7672	331	27	caused	cause	VERB
american_scientific_journal-7672	331	28	by	by	ADP
american_scientific_journal-7672	331	29	each	each	DET
american_scientific_journal-7672	331	30	standard	standard	NOUN
american_scientific_journal-7672	331	31	and	and	CCONJ
american_scientific_journal-7672	331	32	the	the	DET
american_scientific_journal-7672	331	33	frequency	frequency	NOUN
american_scientific_journal-7672	331	34	with	with	ADP
american_scientific_journal-7672	331	35	which	which	PRON
american_scientific_journal-7672	331	36	these	these	DET
american_scientific_journal-7672	331	37	individual	individual	ADJ
american_scientific_journal-7672	331	38	standards	standard	NOUN
american_scientific_journal-7672	331	39	appear	appear	VERB
american_scientific_journal-7672	331	40	to	to	PART
american_scientific_journal-7672	331	41	affect	affect	VERB
american_scientific_journal-7672	331	42	earnings	earning	NOUN
american_scientific_journal-7672	331	43	management	management	NOUN
american_scientific_journal-7672	331	44	.	.	PUNCT
american_scientific_journal-7672	332	1	test	test	NOUN
american_scientific_journal-7672	332	2	:	:	PUNCT
american_scientific_journal-7672	332	3	individual	individual	ADJ
american_scientific_journal-7672	332	4	standards	standard	NOUN
american_scientific_journal-7672	332	5	and	and	CCONJ
american_scientific_journal-7672	332	6	earnings	earning	NOUN
american_scientific_journal-7672	332	7	management	management	NOUN
american_scientific_journal-7672	332	8	based	base	VERB
american_scientific_journal-7672	332	9	on	on	ADP
american_scientific_journal-7672	332	10	tsalavoutas	tsalavouta	NOUN
american_scientific_journal-7672	332	11	and	and	CCONJ
american_scientific_journal-7672	332	12	evans	evan	NOUN
american_scientific_journal-7672	332	13	[	[	X
american_scientific_journal-7672	332	14	114	114	NUM
american_scientific_journal-7672	332	15	]	]	PUNCT
american_scientific_journal-7672	332	16	and	and	CCONJ
american_scientific_journal-7672	332	17	similar	similar	ADJ
american_scientific_journal-7672	332	18	studies	study	NOUN
american_scientific_journal-7672	332	19	,	,	PUNCT
american_scientific_journal-7672	332	20	we	we	PRON
american_scientific_journal-7672	332	21	assessed	assess	VERB
american_scientific_journal-7672	332	22	the	the	DET
american_scientific_journal-7672	332	23	partial	partial	ADJ
american_scientific_journal-7672	332	24	index	index	NOUN
american_scientific_journal-7672	332	25	to	to	PART
american_scientific_journal-7672	332	26	compare	compare	VERB
american_scientific_journal-7672	332	27	two	two	NUM
american_scientific_journal-7672	332	28	consecutive	consecutive	ADJ
american_scientific_journal-7672	332	29	years	year	NOUN
american_scientific_journal-7672	332	30	of	of	ADP
american_scientific_journal-7672	332	31	ifrs	ifrs	ADJ
american_scientific_journal-7672	332	32	implementation	implementation	NOUN
american_scientific_journal-7672	332	33	.	.	PUNCT
american_scientific_journal-7672	333	1	7	7	NUM
american_scientific_journal-7672	333	2	we	we	PRON
american_scientific_journal-7672	333	3	were	be	AUX
american_scientific_journal-7672	333	4	thus	thus	ADV
american_scientific_journal-7672	333	5	able	able	ADJ
american_scientific_journal-7672	333	6	to	to	PART
american_scientific_journal-7672	333	7	consider	consider	VERB
american_scientific_journal-7672	333	8	which	which	DET
american_scientific_journal-7672	333	9	particular	particular	ADJ
american_scientific_journal-7672	333	10	standards	standard	NOUN
american_scientific_journal-7672	333	11	correlated	correlate	VERB
american_scientific_journal-7672	333	12	most	most	ADV
american_scientific_journal-7672	333	13	with	with	ADP
american_scientific_journal-7672	333	14	creative	creative	ADJ
american_scientific_journal-7672	333	15	accounting	accounting	NOUN
american_scientific_journal-7672	333	16	practices	practice	NOUN
american_scientific_journal-7672	333	17	,	,	PUNCT
american_scientific_journal-7672	333	18	and	and	CCONJ
american_scientific_journal-7672	333	19	whether	whether	SCONJ
american_scientific_journal-7672	333	20	any	any	PRON
american_scientific_journal-7672	333	21	of	of	ADP
american_scientific_journal-7672	333	22	their	their	PRON
american_scientific_journal-7672	333	23	amendments	amendment	NOUN
american_scientific_journal-7672	333	24	had	have	AUX
american_scientific_journal-7672	333	25	been	be	AUX
american_scientific_journal-7672	333	26	effective	effective	ADJ
american_scientific_journal-7672	333	27	.	.	PUNCT
american_scientific_journal-7672	334	1	the	the	DET
american_scientific_journal-7672	334	2	research	research	NOUN
american_scientific_journal-7672	334	3	focused	focus	VERB
american_scientific_journal-7672	334	4	on	on	ADP
american_scientific_journal-7672	334	5	firms	firm	NOUN
american_scientific_journal-7672	334	6	that	that	PRON
american_scientific_journal-7672	334	7	provided	provide	VERB
american_scientific_journal-7672	334	8	information	information	NOUN
american_scientific_journal-7672	334	9	in	in	ADP
american_scientific_journal-7672	334	10	their	their	PRON
american_scientific_journal-7672	334	11	statements	statement	NOUN
american_scientific_journal-7672	334	12	in	in	ADP
american_scientific_journal-7672	334	13	relation	relation	NOUN
american_scientific_journal-7672	334	14	to	to	ADP
american_scientific_journal-7672	334	15	the	the	DET
american_scientific_journal-7672	334	16	financial	financial	ADJ
american_scientific_journal-7672	334	17	measures	measure	NOUN
american_scientific_journal-7672	334	18	that	that	PRON
american_scientific_journal-7672	334	19	we	we	PRON
american_scientific_journal-7672	334	20	aimed	aim	VERB
american_scientific_journal-7672	334	21	to	to	PART
american_scientific_journal-7672	334	22	examine	examine	VERB
american_scientific_journal-7672	334	23	.	.	PUNCT
american_scientific_journal-7672	335	1	more	more	ADV
american_scientific_journal-7672	335	2	specifically	specifically	ADV
american_scientific_journal-7672	335	3	,	,	PUNCT
american_scientific_journal-7672	335	4	our	our	PRON
american_scientific_journal-7672	335	5	analysis	analysis	NOUN
american_scientific_journal-7672	335	6	was	be	AUX
american_scientific_journal-7672	335	7	based	base	VERB
american_scientific_journal-7672	335	8	on	on	ADP
american_scientific_journal-7672	335	9	a	a	DET
american_scientific_journal-7672	335	10	partial	partial	ADJ
american_scientific_journal-7672	335	11	index	index	NOUN
american_scientific_journal-7672	335	12	of	of	ADP
american_scientific_journal-7672	335	13	materiality	materiality	NOUN
american_scientific_journal-7672	335	14	,	,	PUNCT
american_scientific_journal-7672	335	15	as	as	SCONJ
american_scientific_journal-7672	335	16	introduced	introduce	VERB
american_scientific_journal-7672	335	17	by	by	ADP
american_scientific_journal-7672	335	18	gray	gray	ADJ
american_scientific_journal-7672	335	19	[	[	X
american_scientific_journal-7672	335	20	115	115	NUM
american_scientific_journal-7672	335	21	]	]	PUNCT
american_scientific_journal-7672	335	22	and	and	CCONJ
american_scientific_journal-7672	335	23	proposed	propose	VERB
american_scientific_journal-7672	335	24	by	by	ADP
american_scientific_journal-7672	335	25	cordazzo	cordazzo	PROPN
american_scientific_journal-7672	336	1	[	[	X
american_scientific_journal-7672	336	2	23	23	NUM
american_scientific_journal-7672	336	3	]	]	PUNCT
american_scientific_journal-7672	336	4	.	.	PUNCT
american_scientific_journal-7672	337	1	the	the	DET
american_scientific_journal-7672	337	2	equation	equation	NOUN
american_scientific_journal-7672	337	3	for	for	ADP
american_scientific_journal-7672	337	4	the	the	DET
american_scientific_journal-7672	337	5	partial	partial	ADJ
american_scientific_journal-7672	337	6	index	index	NOUN
american_scientific_journal-7672	337	7	of	of	ADP
american_scientific_journal-7672	337	8	this	this	DET
american_scientific_journal-7672	337	9	proportionality	proportionality	NOUN
american_scientific_journal-7672	337	10	for	for	ADP
american_scientific_journal-7672	337	11	6	6	NUM
american_scientific_journal-7672	337	12	in	in	ADP
american_scientific_journal-7672	337	13	general	general	ADJ
american_scientific_journal-7672	337	14	,	,	PUNCT
american_scientific_journal-7672	337	15	likelihood	likelihood	NOUN
american_scientific_journal-7672	337	16	models	model	NOUN
american_scientific_journal-7672	337	17	seek	seek	VERB
american_scientific_journal-7672	337	18	to	to	PART
american_scientific_journal-7672	337	19	estimate	estimate	VERB
american_scientific_journal-7672	337	20	the	the	DET
american_scientific_journal-7672	337	21	probability	probability	NOUN
american_scientific_journal-7672	337	22	of	of	ADP
american_scientific_journal-7672	337	23	a	a	DET
american_scientific_journal-7672	337	24	parameter	parameter	NOUN
american_scientific_journal-7672	337	25	for	for	ADP
american_scientific_journal-7672	337	26	a	a	DET
american_scientific_journal-7672	337	27	given	give	VERB
american_scientific_journal-7672	337	28	outcome	outcome	NOUN
american_scientific_journal-7672	337	29	.	.	PUNCT
american_scientific_journal-7672	338	1	the	the	DET
american_scientific_journal-7672	338	2	reml	reml	PROPN
american_scientific_journal-7672	338	3	approach	approach	NOUN
american_scientific_journal-7672	338	4	differs	differ	VERB
american_scientific_journal-7672	338	5	from	from	ADP
american_scientific_journal-7672	338	6	maximum	maximum	ADJ
american_scientific_journal-7672	338	7	likelihood	likelihood	NOUN
american_scientific_journal-7672	338	8	(	(	PUNCT
american_scientific_journal-7672	338	9	ml	ml	NOUN
american_scientific_journal-7672	338	10	)	)	PUNCT
american_scientific_journal-7672	338	11	estimation	estimation	NOUN
american_scientific_journal-7672	338	12	in	in	ADP
american_scientific_journal-7672	338	13	considering	consider	VERB
american_scientific_journal-7672	338	14	that	that	SCONJ
american_scientific_journal-7672	338	15	some	some	DET
american_scientific_journal-7672	338	16	parameters	parameter	NOUN
american_scientific_journal-7672	338	17	have	have	VERB
american_scientific_journal-7672	338	18	little	little	ADJ
american_scientific_journal-7672	338	19	importance	importance	NOUN
american_scientific_journal-7672	338	20	for	for	ADP
american_scientific_journal-7672	338	21	the	the	DET
american_scientific_journal-7672	338	22	model	model	NOUN
american_scientific_journal-7672	338	23	.	.	PUNCT
american_scientific_journal-7672	339	1	it	it	PRON
american_scientific_journal-7672	339	2	uses	use	VERB
american_scientific_journal-7672	339	3	transformed	transform	VERB
american_scientific_journal-7672	339	4	data	datum	NOUN
american_scientific_journal-7672	339	5	to	to	PART
american_scientific_journal-7672	339	6	eliminate	eliminate	VERB
american_scientific_journal-7672	339	7	the	the	DET
american_scientific_journal-7672	339	8	effects	effect	NOUN
american_scientific_journal-7672	339	9	of	of	ADP
american_scientific_journal-7672	339	10	these	these	DET
american_scientific_journal-7672	339	11	parameters	parameter	NOUN
american_scientific_journal-7672	339	12	and	and	CCONJ
american_scientific_journal-7672	339	13	then	then	ADV
american_scientific_journal-7672	339	14	calculates	calculate	VERB
american_scientific_journal-7672	339	15	the	the	DET
american_scientific_journal-7672	339	16	likelihood	likelihood	NOUN
american_scientific_journal-7672	339	17	function	function	NOUN
american_scientific_journal-7672	339	18	,	,	PUNCT
american_scientific_journal-7672	339	19	whereas	whereas	SCONJ
american_scientific_journal-7672	339	20	ml	ml	INTJ
american_scientific_journal-7672	339	21	does	do	VERB
american_scientific_journal-7672	339	22	this	this	PRON
american_scientific_journal-7672	339	23	for	for	ADP
american_scientific_journal-7672	339	24	all	all	DET
american_scientific_journal-7672	339	25	parameters	parameter	NOUN
american_scientific_journal-7672	339	26	[	[	X
american_scientific_journal-7672	339	27	112	112	NUM
american_scientific_journal-7672	339	28	]	]	PUNCT
american_scientific_journal-7672	339	29	.	.	PUNCT
american_scientific_journal-7672	340	1	overall	overall	ADV
american_scientific_journal-7672	340	2	,	,	PUNCT
american_scientific_journal-7672	340	3	reml	reml	NOUN
american_scientific_journal-7672	340	4	seems	seem	VERB
american_scientific_journal-7672	340	5	to	to	PART
american_scientific_journal-7672	340	6	produce	produce	VERB
american_scientific_journal-7672	340	7	more	more	ADV
american_scientific_journal-7672	340	8	accurate	accurate	ADJ
american_scientific_journal-7672	340	9	estimates	estimate	NOUN
american_scientific_journal-7672	340	10	of	of	ADP
american_scientific_journal-7672	340	11	random	random	ADJ
american_scientific_journal-7672	340	12	variances	variance	NOUN
american_scientific_journal-7672	340	13	,	,	PUNCT
american_scientific_journal-7672	340	14	while	while	SCONJ
american_scientific_journal-7672	340	15	ml	ml	ADV
american_scientific_journal-7672	340	16	is	be	AUX
american_scientific_journal-7672	340	17	appropriate	appropriate	ADJ
american_scientific_journal-7672	340	18	for	for	ADP
american_scientific_journal-7672	340	19	fixed	fix	VERB
american_scientific_journal-7672	340	20	regression	regression	NOUN
american_scientific_journal-7672	340	21	parameters	parameter	NOUN
american_scientific_journal-7672	340	22	[	[	X
american_scientific_journal-7672	340	23	113	113	NUM
american_scientific_journal-7672	340	24	]	]	PUNCT
american_scientific_journal-7672	340	25	.	.	PUNCT
american_scientific_journal-7672	341	1	7	7	NUM
american_scientific_journal-7672	341	2	most	most	ADJ
american_scientific_journal-7672	341	3	research	research	NOUN
american_scientific_journal-7672	341	4	that	that	PRON
american_scientific_journal-7672	341	5	applies	apply	VERB
american_scientific_journal-7672	341	6	partial	partial	ADJ
american_scientific_journal-7672	341	7	index	index	NOUN
american_scientific_journal-7672	341	8	methods	method	NOUN
american_scientific_journal-7672	341	9	focuses	focus	VERB
american_scientific_journal-7672	341	10	on	on	ADP
american_scientific_journal-7672	341	11	reconciliation	reconciliation	NOUN
american_scientific_journal-7672	341	12	statements	statement	NOUN
american_scientific_journal-7672	341	13	to	to	PART
american_scientific_journal-7672	341	14	detect	detect	VERB
american_scientific_journal-7672	341	15	individual	individual	ADJ
american_scientific_journal-7672	341	16	standards	standard	NOUN
american_scientific_journal-7672	341	17	’	'	PUNCT
american_scientific_journal-7672	341	18	effects	effect	NOUN
american_scientific_journal-7672	341	19	on	on	ADP
american_scientific_journal-7672	341	20	shareholders	shareholder	NOUN
american_scientific_journal-7672	341	21	’	'	PUNCT
american_scientific_journal-7672	341	22	equity	equity	NOUN
american_scientific_journal-7672	341	23	and	and	CCONJ
american_scientific_journal-7672	341	24	net	net	ADJ
american_scientific_journal-7672	341	25	income	income	NOUN
american_scientific_journal-7672	341	26	for	for	ADP
american_scientific_journal-7672	341	27	a	a	DET
american_scientific_journal-7672	341	28	specific	specific	ADJ
american_scientific_journal-7672	341	29	year	year	NOUN
american_scientific_journal-7672	341	30	.	.	PUNCT
american_scientific_journal-7672	342	1	in	in	ADP
american_scientific_journal-7672	342	2	our	our	PRON
american_scientific_journal-7672	342	3	research	research	NOUN
american_scientific_journal-7672	342	4	,	,	PUNCT
american_scientific_journal-7672	342	5	rather	rather	ADV
american_scientific_journal-7672	342	6	than	than	ADP
american_scientific_journal-7672	342	7	reconciliation	reconciliation	NOUN
american_scientific_journal-7672	342	8	statements	statement	NOUN
american_scientific_journal-7672	342	9	,	,	PUNCT
american_scientific_journal-7672	342	10	we	we	PRON
american_scientific_journal-7672	342	11	focused	focus	VERB
american_scientific_journal-7672	342	12	on	on	ADP
american_scientific_journal-7672	342	13	two	two	NUM
american_scientific_journal-7672	342	14	different	different	ADJ
american_scientific_journal-7672	342	15	years	year	NOUN
american_scientific_journal-7672	342	16	;	;	PUNCT
american_scientific_journal-7672	342	17	and	and	CCONJ
american_scientific_journal-7672	342	18	rather	rather	ADV
american_scientific_journal-7672	342	19	than	than	ADP
american_scientific_journal-7672	342	20	shareholders	shareholder	NOUN
american_scientific_journal-7672	342	21	’	'	PUNCT
american_scientific_journal-7672	342	22	equity	equity	NOUN
american_scientific_journal-7672	342	23	or	or	CCONJ
american_scientific_journal-7672	342	24	net	net	ADJ
american_scientific_journal-7672	342	25	income	income	NOUN
american_scientific_journal-7672	342	26	,	,	PUNCT
american_scientific_journal-7672	342	27	we	we	PRON
american_scientific_journal-7672	342	28	examined	examine	VERB
american_scientific_journal-7672	342	29	accruals	accrual	NOUN
american_scientific_journal-7672	342	30	.	.	PUNCT
american_scientific_journal-7672	343	1	american	american	ADJ
american_scientific_journal-7672	343	2	academic	academic	ADJ
american_scientific_journal-7672	343	3	scientific	scientific	ADJ
american_scientific_journal-7672	343	4	research	research	NOUN
american_scientific_journal-7672	343	5	journal	journal	NOUN
american_scientific_journal-7672	343	6	for	for	ADP
american_scientific_journal-7672	343	7	engineering	engineering	NOUN
american_scientific_journal-7672	343	8	,	,	PUNCT
american_scientific_journal-7672	343	9	technology	technology	NOUN
american_scientific_journal-7672	343	10	,	,	PUNCT
american_scientific_journal-7672	343	11	and	and	CCONJ
american_scientific_journal-7672	343	12	sciences	science	NOUN
american_scientific_journal-7672	343	13	(	(	PUNCT
american_scientific_journal-7672	343	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	343	15	)	)	PUNCT
american_scientific_journal-7672	343	16	(	(	PUNCT
american_scientific_journal-7672	343	17	2022	2022	NUM
american_scientific_journal-7672	343	18	)	)	PUNCT
american_scientific_journal-7672	343	19	volume	volume	NOUN
american_scientific_journal-7672	343	20	89	89	NUM
american_scientific_journal-7672	343	21	,	,	PUNCT
american_scientific_journal-7672	343	22	no1	no1	PROPN
american_scientific_journal-7672	343	23	,	,	PUNCT
american_scientific_journal-7672	343	24	pp	pp	ADV
american_scientific_journal-7672	343	25	73	73	NUM
american_scientific_journal-7672	343	26	-	-	SYM
american_scientific_journal-7672	343	27	123	123	NUM
american_scientific_journal-7672	343	28	86	86	NUM
american_scientific_journal-7672	343	29	accruals	accrual	NOUN
american_scientific_journal-7672	343	30	was	be	AUX
american_scientific_journal-7672	343	31	:	:	PUNCT
american_scientific_journal-7672	343	32	pi	pi	NOUN
american_scientific_journal-7672	343	33	(	(	PUNCT
american_scientific_journal-7672	343	34	dac)i	dac)i	PROPN
american_scientific_journal-7672	343	35	,	,	PUNCT
american_scientific_journal-7672	343	36	j	j	PROPN
american_scientific_journal-7672	343	37	,	,	PUNCT
american_scientific_journal-7672	343	38	t	t	NOUN
american_scientific_journal-7672	343	39	=	=	SYM
american_scientific_journal-7672	343	40	(	(	PUNCT
american_scientific_journal-7672	343	41	8)	8)	NUM
american_scientific_journal-7672	343	42	where	where	SCONJ
american_scientific_journal-7672	343	43	pi	pi	NOUN
american_scientific_journal-7672	343	44	(	(	PUNCT
american_scientific_journal-7672	343	45	dac)i	dac)i	PROPN
american_scientific_journal-7672	343	46	,	,	PUNCT
american_scientific_journal-7672	343	47	j	j	PROPN
american_scientific_journal-7672	343	48	,	,	PUNCT
american_scientific_journal-7672	343	49	t	t	PROPN
american_scientific_journal-7672	343	50	is	be	AUX
american_scientific_journal-7672	343	51	the	the	DET
american_scientific_journal-7672	343	52	partial	partial	ADJ
american_scientific_journal-7672	343	53	index	index	NOUN
american_scientific_journal-7672	343	54	of	of	ADP
american_scientific_journal-7672	343	55	materiality	materiality	NOUN
american_scientific_journal-7672	343	56	for	for	ADP
american_scientific_journal-7672	343	57	item	item	NOUN
american_scientific_journal-7672	343	58	j	j	PROPN
american_scientific_journal-7672	343	59	to	to	ADP
american_scientific_journal-7672	343	60	accruals	accrual	NOUN
american_scientific_journal-7672	343	61	of	of	ADP
american_scientific_journal-7672	343	62	company	company	NOUN
american_scientific_journal-7672	343	63	i	i	PRON
american_scientific_journal-7672	343	64	at	at	ADP
american_scientific_journal-7672	343	65	time	time	NOUN
american_scientific_journal-7672	343	66	t	t	PROPN
american_scientific_journal-7672	343	67	;	;	PUNCT
american_scientific_journal-7672	343	68	pai	pai	PROPN
american_scientific_journal-7672	343	69	,	,	PUNCT
american_scientific_journal-7672	343	70	t	t	PROPN
american_scientific_journal-7672	343	71	is	be	AUX
american_scientific_journal-7672	343	72	the	the	DET
american_scientific_journal-7672	343	73	partial	partial	ADJ
american_scientific_journal-7672	343	74	adjustment	adjustment	NOUN
american_scientific_journal-7672	343	75	,	,	PUNCT
american_scientific_journal-7672	343	76	meaning	mean	VERB
american_scientific_journal-7672	343	77	the	the	DET
american_scientific_journal-7672	343	78	difference	difference	NOUN
american_scientific_journal-7672	343	79	between	between	ADP
american_scientific_journal-7672	343	80	the	the	DET
american_scientific_journal-7672	343	81	amount	amount	NOUN
american_scientific_journal-7672	343	82	of	of	ADP
american_scientific_journal-7672	343	83	individual	individual	ADJ
american_scientific_journal-7672	343	84	standards	standard	NOUN
american_scientific_journal-7672	343	85	in	in	ADP
american_scientific_journal-7672	343	86	years	year	NOUN
american_scientific_journal-7672	343	87	t	t	PROPN
american_scientific_journal-7672	343	88	and	and	CCONJ
american_scientific_journal-7672	343	89	t-1	t-1	PROPN
american_scientific_journal-7672	343	90	;	;	PUNCT
american_scientific_journal-7672	343	91	and	and	CCONJ
american_scientific_journal-7672	343	92	daci	daci	PROPN
american_scientific_journal-7672	343	93	,	,	PUNCT
american_scientific_journal-7672	343	94	t-1	t-1	PROPN
american_scientific_journal-7672	343	95	is	be	AUX
american_scientific_journal-7672	343	96	the	the	DET
american_scientific_journal-7672	343	97	discretionary	discretionary	ADJ
american_scientific_journal-7672	343	98	accruals	accrual	NOUN
american_scientific_journal-7672	343	99	of	of	ADP
american_scientific_journal-7672	343	100	company	company	NOUN
american_scientific_journal-7672	343	101	i	i	PRON
american_scientific_journal-7672	343	102	at	at	ADP
american_scientific_journal-7672	343	103	time	time	NOUN
american_scientific_journal-7672	343	104	t-1	t-1	PROPN
american_scientific_journal-7672	343	105	.	.	PUNCT
american_scientific_journal-7672	344	1	if	if	SCONJ
american_scientific_journal-7672	344	2	the	the	DET
american_scientific_journal-7672	344	3	partial	partial	ADJ
american_scientific_journal-7672	344	4	index	index	NOUN
american_scientific_journal-7672	344	5	equals	equal	VERB
american_scientific_journal-7672	344	6	0	0	NUM
american_scientific_journal-7672	344	7	,	,	PUNCT
american_scientific_journal-7672	344	8	the	the	DET
american_scientific_journal-7672	344	9	individual	individual	ADJ
american_scientific_journal-7672	344	10	standard	standard	NOUN
american_scientific_journal-7672	344	11	has	have	VERB
american_scientific_journal-7672	344	12	no	no	DET
american_scientific_journal-7672	344	13	impact	impact	NOUN
american_scientific_journal-7672	344	14	on	on	ADP
american_scientific_journal-7672	344	15	accruals	accrual	NOUN
american_scientific_journal-7672	344	16	;	;	PUNCT
american_scientific_journal-7672	344	17	if	if	SCONJ
american_scientific_journal-7672	344	18	the	the	DET
american_scientific_journal-7672	344	19	index	index	NOUN
american_scientific_journal-7672	344	20	assumes	assume	VERB
american_scientific_journal-7672	344	21	a	a	DET
american_scientific_journal-7672	344	22	value	value	NOUN
american_scientific_journal-7672	344	23	greater	great	ADJ
american_scientific_journal-7672	344	24	than	than	ADP
american_scientific_journal-7672	344	25	0	0	NUM
american_scientific_journal-7672	344	26	,	,	PUNCT
american_scientific_journal-7672	344	27	this	this	PRON
american_scientific_journal-7672	344	28	indicates	indicate	VERB
american_scientific_journal-7672	344	29	that	that	SCONJ
american_scientific_journal-7672	344	30	accruals	accrual	NOUN
american_scientific_journal-7672	344	31	have	have	AUX
american_scientific_journal-7672	344	32	increased	increase	VERB
american_scientific_journal-7672	344	33	,	,	PUNCT
american_scientific_journal-7672	344	34	so	so	CCONJ
american_scientific_journal-7672	344	35	there	there	PRON
american_scientific_journal-7672	344	36	has	have	AUX
american_scientific_journal-7672	344	37	been	be	AUX
american_scientific_journal-7672	344	38	a	a	DET
american_scientific_journal-7672	344	39	negative	negative	ADJ
american_scientific_journal-7672	344	40	impact	impact	NOUN
american_scientific_journal-7672	344	41	of	of	ADP
american_scientific_journal-7672	344	42	this	this	DET
american_scientific_journal-7672	344	43	standard	standard	NOUN
american_scientific_journal-7672	344	44	for	for	ADP
american_scientific_journal-7672	344	45	our	our	PRON
american_scientific_journal-7672	344	46	analysis	analysis	NOUN
american_scientific_journal-7672	344	47	;	;	PUNCT
american_scientific_journal-7672	344	48	and	and	CCONJ
american_scientific_journal-7672	344	49	if	if	SCONJ
american_scientific_journal-7672	344	50	the	the	DET
american_scientific_journal-7672	344	51	result	result	NOUN
american_scientific_journal-7672	344	52	is	be	AUX
american_scientific_journal-7672	344	53	lower	low	ADJ
american_scientific_journal-7672	344	54	than	than	ADP
american_scientific_journal-7672	344	55	0	0	NUM
american_scientific_journal-7672	344	56	,	,	PUNCT
american_scientific_journal-7672	344	57	this	this	PRON
american_scientific_journal-7672	344	58	indicates	indicate	VERB
american_scientific_journal-7672	344	59	a	a	DET
american_scientific_journal-7672	344	60	positive	positive	ADJ
american_scientific_journal-7672	344	61	impact	impact	NOUN
american_scientific_journal-7672	344	62	.	.	PUNCT
american_scientific_journal-7672	345	1	the	the	DET
american_scientific_journal-7672	345	2	index	index	NOUN
american_scientific_journal-7672	345	3	was	be	AUX
american_scientific_journal-7672	345	4	calculated	calculate	VERB
american_scientific_journal-7672	345	5	for	for	ADP
american_scientific_journal-7672	345	6	each	each	DET
american_scientific_journal-7672	345	7	country	country	NOUN
american_scientific_journal-7672	345	8	for	for	ADP
american_scientific_journal-7672	345	9	the	the	DET
american_scientific_journal-7672	345	10	years	year	NOUN
american_scientific_journal-7672	345	11	2005–2009	2005–2009	NUM
american_scientific_journal-7672	345	12	.	.	PUNCT
american_scientific_journal-7672	346	1	we	we	PRON
american_scientific_journal-7672	346	2	excluded	exclude	VERB
american_scientific_journal-7672	346	3	2004	2004	NUM
american_scientific_journal-7672	346	4	,	,	PUNCT
american_scientific_journal-7672	346	5	as	as	SCONJ
american_scientific_journal-7672	346	6	we	we	PRON
american_scientific_journal-7672	346	7	aimed	aim	VERB
american_scientific_journal-7672	346	8	to	to	PART
american_scientific_journal-7672	346	9	focus	focus	VERB
american_scientific_journal-7672	346	10	only	only	ADV
american_scientific_journal-7672	346	11	on	on	ADP
american_scientific_journal-7672	346	12	the	the	DET
american_scientific_journal-7672	346	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	346	14	period	period	NOUN
american_scientific_journal-7672	346	15	.	.	PUNCT
american_scientific_journal-7672	347	1	materiality	materiality	NOUN
american_scientific_journal-7672	347	2	was	be	AUX
american_scientific_journal-7672	347	3	divided	divide	VERB
american_scientific_journal-7672	347	4	into	into	ADP
american_scientific_journal-7672	347	5	five	five	NUM
american_scientific_journal-7672	347	6	categories	category	NOUN
american_scientific_journal-7672	347	7	according	accord	VERB
american_scientific_journal-7672	347	8	to	to	ADP
american_scientific_journal-7672	347	9	the	the	DET
american_scientific_journal-7672	347	10	mean	mean	ADJ
american_scientific_journal-7672	347	11	and	and	CCONJ
american_scientific_journal-7672	347	12	standard	standard	ADJ
american_scientific_journal-7672	347	13	deviation	deviation	NOUN
american_scientific_journal-7672	347	14	of	of	ADP
american_scientific_journal-7672	347	15	the	the	DET
american_scientific_journal-7672	347	16	examined	examine	VERB
american_scientific_journal-7672	347	17	parameters	parameter	NOUN
american_scientific_journal-7672	347	18	.	.	PUNCT
american_scientific_journal-7672	348	1	finally	finally	ADV
american_scientific_journal-7672	348	2	,	,	PUNCT
american_scientific_journal-7672	348	3	to	to	PART
american_scientific_journal-7672	348	4	develop	develop	VERB
american_scientific_journal-7672	348	5	our	our	PRON
american_scientific_journal-7672	348	6	dataset	dataset	NOUN
american_scientific_journal-7672	348	7	of	of	ADP
american_scientific_journal-7672	348	8	the	the	DET
american_scientific_journal-7672	348	9	individual	individual	ADJ
american_scientific_journal-7672	348	10	standards	standard	NOUN
american_scientific_journal-7672	348	11	examined	examine	VERB
american_scientific_journal-7672	348	12	,	,	PUNCT
american_scientific_journal-7672	348	13	we	we	PRON
american_scientific_journal-7672	348	14	focused	focus	VERB
american_scientific_journal-7672	348	15	on	on	ADP
american_scientific_journal-7672	348	16	direct	direct	ADJ
american_scientific_journal-7672	348	17	and	and	CCONJ
american_scientific_journal-7672	348	18	indirect	indirect	ADJ
american_scientific_journal-7672	348	19	measures	measure	NOUN
american_scientific_journal-7672	348	20	that	that	PRON
american_scientific_journal-7672	348	21	affect	affect	VERB
american_scientific_journal-7672	348	22	discretionary	discretionary	ADJ
american_scientific_journal-7672	348	23	accruals	accrual	NOUN
american_scientific_journal-7672	348	24	calculation	calculation	NOUN
american_scientific_journal-7672	348	25	according	accord	VERB
american_scientific_journal-7672	348	26	to	to	ADP
american_scientific_journal-7672	348	27	the	the	DET
american_scientific_journal-7672	348	28	literature	literature	NOUN
american_scientific_journal-7672	348	29	.	.	PUNCT
american_scientific_journal-7672	349	1	thus	thus	ADV
american_scientific_journal-7672	349	2	,	,	PUNCT
american_scientific_journal-7672	349	3	we	we	PRON
american_scientific_journal-7672	349	4	detected	detect	VERB
american_scientific_journal-7672	349	5	any	any	DET
american_scientific_journal-7672	349	6	separate	separate	ADJ
american_scientific_journal-7672	349	7	standards	standard	NOUN
american_scientific_journal-7672	349	8	that	that	PRON
american_scientific_journal-7672	349	9	influenced	influence	VERB
american_scientific_journal-7672	349	10	these	these	DET
american_scientific_journal-7672	349	11	measures	measure	NOUN
american_scientific_journal-7672	349	12	to	to	PART
american_scientific_journal-7672	349	13	complete	complete	VERB
american_scientific_journal-7672	349	14	our	our	PRON
american_scientific_journal-7672	349	15	dataset	dataset	NOUN
american_scientific_journal-7672	349	16	.	.	PUNCT
american_scientific_journal-7672	350	1	h4	h4	PROPN
american_scientific_journal-7672	350	2	:	:	PUNCT
american_scientific_journal-7672	350	3	ifrs	ifrs	PROPN
american_scientific_journal-7672	350	4	have	have	AUX
american_scientific_journal-7672	350	5	improved	improve	VERB
american_scientific_journal-7672	350	6	auditing	auditing	NOUN
american_scientific_journal-7672	350	7	quality	quality	NOUN
american_scientific_journal-7672	350	8	all	all	DET
american_scientific_journal-7672	350	9	listed	list	VERB
american_scientific_journal-7672	350	10	firms	firm	NOUN
american_scientific_journal-7672	350	11	are	be	AUX
american_scientific_journal-7672	350	12	required	require	VERB
american_scientific_journal-7672	350	13	to	to	PART
american_scientific_journal-7672	350	14	have	have	VERB
american_scientific_journal-7672	350	15	their	their	PRON
american_scientific_journal-7672	350	16	financial	financial	ADJ
american_scientific_journal-7672	350	17	statements	statement	NOUN
american_scientific_journal-7672	350	18	audited	audit	VERB
american_scientific_journal-7672	350	19	.	.	PUNCT
american_scientific_journal-7672	351	1	yearly	yearly	ADJ
american_scientific_journal-7672	351	2	forensic	forensic	ADJ
american_scientific_journal-7672	351	3	accounting	accounting	NOUN
american_scientific_journal-7672	351	4	procedures	procedure	NOUN
american_scientific_journal-7672	351	5	aim	aim	VERB
american_scientific_journal-7672	351	6	to	to	PART
american_scientific_journal-7672	351	7	provide	provide	VERB
american_scientific_journal-7672	351	8	stakeholders	stakeholder	NOUN
american_scientific_journal-7672	351	9	with	with	ADP
american_scientific_journal-7672	351	10	an	an	DET
american_scientific_journal-7672	351	11	assurance	assurance	NOUN
american_scientific_journal-7672	351	12	of	of	ADP
american_scientific_journal-7672	351	13	proper	proper	ADJ
american_scientific_journal-7672	351	14	financial	financial	ADJ
american_scientific_journal-7672	351	15	statements	statement	NOUN
american_scientific_journal-7672	351	16	and	and	CCONJ
american_scientific_journal-7672	351	17	discover	discover	VERB
american_scientific_journal-7672	351	18	any	any	DET
american_scientific_journal-7672	351	19	material	material	ADJ
american_scientific_journal-7672	351	20	misstatements	misstatement	NOUN
american_scientific_journal-7672	351	21	or	or	CCONJ
american_scientific_journal-7672	351	22	cases	case	NOUN
american_scientific_journal-7672	351	23	of	of	ADP
american_scientific_journal-7672	351	24	fraud	fraud	NOUN
american_scientific_journal-7672	351	25	[	[	X
american_scientific_journal-7672	351	26	116	116	NUM
american_scientific_journal-7672	351	27	]	]	PUNCT
american_scientific_journal-7672	351	28	.	.	PUNCT
american_scientific_journal-7672	352	1	however	however	ADV
american_scientific_journal-7672	352	2	,	,	PUNCT
american_scientific_journal-7672	352	3	many	many	ADJ
american_scientific_journal-7672	352	4	studies	study	NOUN
american_scientific_journal-7672	352	5	concern	concern	NOUN
american_scientific_journal-7672	352	6	about	about	ADP
american_scientific_journal-7672	352	7	the	the	DET
american_scientific_journal-7672	352	8	qualifications	qualification	NOUN
american_scientific_journal-7672	352	9	of	of	ADP
american_scientific_journal-7672	352	10	accountants	accountant	NOUN
american_scientific_journal-7672	352	11	and	and	CCONJ
american_scientific_journal-7672	352	12	auditors	auditor	NOUN
american_scientific_journal-7672	352	13	to	to	PART
american_scientific_journal-7672	352	14	enable	enable	VERB
american_scientific_journal-7672	352	15	them	they	PRON
american_scientific_journal-7672	352	16	to	to	PART
american_scientific_journal-7672	352	17	respond	respond	VERB
american_scientific_journal-7672	352	18	to	to	ADP
american_scientific_journal-7672	352	19	the	the	DET
american_scientific_journal-7672	352	20	requirements	requirement	NOUN
american_scientific_journal-7672	352	21	of	of	ADP
american_scientific_journal-7672	352	22	the	the	DET
american_scientific_journal-7672	352	23	new	new	ADJ
american_scientific_journal-7672	352	24	standards	standard	NOUN
american_scientific_journal-7672	352	25	.	.	PUNCT
american_scientific_journal-7672	353	1	although	although	SCONJ
american_scientific_journal-7672	353	2	,	,	PUNCT
american_scientific_journal-7672	353	3	after	after	ADP
american_scientific_journal-7672	353	4	the	the	DET
american_scientific_journal-7672	353	5	official	official	ADJ
american_scientific_journal-7672	353	6	ifrs	ifrs	NOUN
american_scientific_journal-7672	353	7	adoption	adoption	NOUN
american_scientific_journal-7672	353	8	,	,	PUNCT
american_scientific_journal-7672	353	9	these	these	DET
american_scientific_journal-7672	353	10	concerns	concern	NOUN
american_scientific_journal-7672	353	11	reduced	reduce	VERB
american_scientific_journal-7672	353	12	,	,	PUNCT
american_scientific_journal-7672	353	13	through	through	ADP
american_scientific_journal-7672	353	14	this	this	DET
american_scientific_journal-7672	353	15	test	test	NOUN
american_scientific_journal-7672	353	16	we	we	PRON
american_scientific_journal-7672	353	17	aimed	aim	VERB
american_scientific_journal-7672	353	18	to	to	PART
american_scientific_journal-7672	353	19	re	re	VERB
american_scientific_journal-7672	353	20	-	-	VERB
american_scientific_journal-7672	353	21	surface	surface	VERB
american_scientific_journal-7672	353	22	this	this	DET
american_scientific_journal-7672	353	23	issue	issue	NOUN
american_scientific_journal-7672	353	24	by	by	ADP
american_scientific_journal-7672	353	25	determining	determine	VERB
american_scientific_journal-7672	353	26	the	the	DET
american_scientific_journal-7672	353	27	relationship	relationship	NOUN
american_scientific_journal-7672	353	28	between	between	ADP
american_scientific_journal-7672	353	29	auditors	auditor	NOUN
american_scientific_journal-7672	353	30	and	and	CCONJ
american_scientific_journal-7672	353	31	earnings	earning	NOUN
american_scientific_journal-7672	353	32	management	management	NOUN
american_scientific_journal-7672	353	33	.	.	PUNCT
american_scientific_journal-7672	354	1	thus	thus	ADV
american_scientific_journal-7672	354	2	,	,	PUNCT
american_scientific_journal-7672	354	3	it	it	PRON
american_scientific_journal-7672	354	4	is	be	AUX
american_scientific_journal-7672	354	5	essential	essential	ADJ
american_scientific_journal-7672	354	6	to	to	PART
american_scientific_journal-7672	354	7	detect	detect	VERB
american_scientific_journal-7672	354	8	whether	whether	SCONJ
american_scientific_journal-7672	354	9	big	big	ADJ
american_scientific_journal-7672	354	10	auditing	auditing	NOUN
american_scientific_journal-7672	354	11	companies	company	NOUN
american_scientific_journal-7672	354	12	have	have	AUX
american_scientific_journal-7672	354	13	benefited	benefit	VERB
american_scientific_journal-7672	354	14	from	from	ADP
american_scientific_journal-7672	354	15	ifrs	ifrs	ADJ
american_scientific_journal-7672	354	16	implementation	implementation	NOUN
american_scientific_journal-7672	354	17	or	or	CCONJ
american_scientific_journal-7672	354	18	whether	whether	SCONJ
american_scientific_journal-7672	354	19	smaller	small	ADJ
american_scientific_journal-7672	354	20	auditors	auditor	NOUN
american_scientific_journal-7672	354	21	have	have	AUX
american_scientific_journal-7672	354	22	managed	manage	VERB
american_scientific_journal-7672	354	23	to	to	PART
american_scientific_journal-7672	354	24	eliminate	eliminate	VERB
american_scientific_journal-7672	354	25	their	their	PRON
american_scientific_journal-7672	354	26	distance	distance	NOUN
american_scientific_journal-7672	354	27	,	,	PUNCT
american_scientific_journal-7672	354	28	performing	perform	VERB
american_scientific_journal-7672	354	29	equally	equally	ADV
american_scientific_journal-7672	354	30	well	well	ADV
american_scientific_journal-7672	354	31	in	in	ADP
american_scientific_journal-7672	354	32	crucial	crucial	ADJ
american_scientific_journal-7672	354	33	matters	matter	NOUN
american_scientific_journal-7672	354	34	such	such	ADJ
american_scientific_journal-7672	354	35	as	as	ADP
american_scientific_journal-7672	354	36	accruals	accrual	NOUN
american_scientific_journal-7672	354	37	detection	detection	NOUN
american_scientific_journal-7672	354	38	.	.	PUNCT
american_scientific_journal-7672	355	1	in	in	ADP
american_scientific_journal-7672	355	2	addition	addition	NOUN
american_scientific_journal-7672	355	3	,	,	PUNCT
american_scientific_journal-7672	355	4	as	as	SCONJ
american_scientific_journal-7672	355	5	legislation	legislation	NOUN
american_scientific_journal-7672	355	6	concerning	concern	VERB
american_scientific_journal-7672	355	7	auditors	auditor	NOUN
american_scientific_journal-7672	355	8	’	'	PUNCT
american_scientific_journal-7672	355	9	reports	report	NOUN
american_scientific_journal-7672	355	10	differs	differ	VERB
american_scientific_journal-7672	355	11	among	among	ADP
american_scientific_journal-7672	355	12	countries	country	NOUN
american_scientific_journal-7672	355	13	that	that	PRON
american_scientific_journal-7672	355	14	follow	follow	VERB
american_scientific_journal-7672	355	15	ifrs	ifrs	PROPN
american_scientific_journal-7672	355	16	,	,	PUNCT
american_scientific_journal-7672	355	17	this	this	PRON
american_scientific_journal-7672	355	18	was	be	AUX
american_scientific_journal-7672	355	19	a	a	DET
american_scientific_journal-7672	355	20	good	good	ADJ
american_scientific_journal-7672	355	21	opportunity	opportunity	NOUN
american_scientific_journal-7672	355	22	to	to	PART
american_scientific_journal-7672	355	23	test	test	VERB
american_scientific_journal-7672	355	24	each	each	DET
american_scientific_journal-7672	355	25	country	country	NOUN
american_scientific_journal-7672	355	26	’s	’s	PART
american_scientific_journal-7672	355	27	performance	performance	NOUN
american_scientific_journal-7672	355	28	,	,	PUNCT
american_scientific_journal-7672	355	29	taking	take	VERB
american_scientific_journal-7672	355	30	into	into	ADP
american_scientific_journal-7672	355	31	account	account	NOUN
american_scientific_journal-7672	355	32	cases	case	NOUN
american_scientific_journal-7672	355	33	where	where	SCONJ
american_scientific_journal-7672	355	34	auditors	auditor	NOUN
american_scientific_journal-7672	355	35	changed	change	VERB
american_scientific_journal-7672	355	36	.	.	PUNCT
american_scientific_journal-7672	356	1	this	this	DET
american_scientific_journal-7672	356	2	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	356	3	is	be	AUX
american_scientific_journal-7672	356	4	critical	critical	ADJ
american_scientific_journal-7672	356	5	to	to	ADP
american_scientific_journal-7672	356	6	ifrs	ifrs	NOUN
american_scientific_journal-7672	356	7	implementation	implementation	NOUN
american_scientific_journal-7672	356	8	,	,	PUNCT
american_scientific_journal-7672	356	9	with	with	ADP
american_scientific_journal-7672	356	10	additional	additional	ADJ
american_scientific_journal-7672	356	11	extensions	extension	NOUN
american_scientific_journal-7672	356	12	that	that	PRON
american_scientific_journal-7672	356	13	apply	apply	VERB
american_scientific_journal-7672	356	14	even	even	ADV
american_scientific_journal-7672	356	15	in	in	ADP
american_scientific_journal-7672	356	16	their	their	PRON
american_scientific_journal-7672	356	17	convergence	convergence	NOUN
american_scientific_journal-7672	356	18	with	with	ADP
american_scientific_journal-7672	356	19	us	us	PROPN
american_scientific_journal-7672	356	20	gaap	gaap	NOUN
american_scientific_journal-7672	356	21	.	.	PUNCT
american_scientific_journal-7672	357	1	many	many	ADJ
american_scientific_journal-7672	357	2	consider	consider	VERB
american_scientific_journal-7672	357	3	that	that	PRON
american_scientific_journal-7672	357	4	postponement	postponement	NOUN
american_scientific_journal-7672	357	5	of	of	ADP
american_scientific_journal-7672	357	6	this	this	DET
american_scientific_journal-7672	357	7	venture	venture	NOUN
american_scientific_journal-7672	357	8	was	be	AUX
american_scientific_journal-7672	357	9	attributable	attributable	ADJ
american_scientific_journal-7672	357	10	to	to	ADP
american_scientific_journal-7672	357	11	differences	difference	NOUN
american_scientific_journal-7672	357	12	in	in	ADP
american_scientific_journal-7672	357	13	auditors	auditor	NOUN
american_scientific_journal-7672	357	14	’	’	PART
american_scientific_journal-7672	357	15	regulation	regulation	NOUN
american_scientific_journal-7672	357	16	,	,	PUNCT
american_scientific_journal-7672	357	17	as	as	SCONJ
american_scientific_journal-7672	357	18	us	we	PRON
american_scientific_journal-7672	357	19	authorities	authority	NOUN
american_scientific_journal-7672	357	20	provide	provide	VERB
american_scientific_journal-7672	357	21	more	more	ADV
american_scientific_journal-7672	357	22	restricted	restricted	ADJ
american_scientific_journal-7672	357	23	and	and	CCONJ
american_scientific_journal-7672	357	24	responsible	responsible	ADJ
american_scientific_journal-7672	357	25	roles	role	NOUN
american_scientific_journal-7672	357	26	for	for	ADP
american_scientific_journal-7672	357	27	auditors	auditor	NOUN
american_scientific_journal-7672	357	28	than	than	ADP
american_scientific_journal-7672	357	29	ifrs	ifrs	PROPN
american_scientific_journal-7672	357	30	.	.	PUNCT
american_scientific_journal-7672	358	1	thus	thus	ADV
american_scientific_journal-7672	358	2	,	,	PUNCT
american_scientific_journal-7672	358	3	we	we	PRON
american_scientific_journal-7672	358	4	ran	run	VERB
american_scientific_journal-7672	358	5	the	the	DET
american_scientific_journal-7672	358	6	next	next	ADJ
american_scientific_journal-7672	358	7	tests	test	NOUN
american_scientific_journal-7672	358	8	.	.	PUNCT
american_scientific_journal-7672	359	1	test	test	NOUN
american_scientific_journal-7672	359	2	1	1	NUM
american_scientific_journal-7672	359	3	:	:	PUNCT
american_scientific_journal-7672	359	4	ols	ol	NOUN
american_scientific_journal-7672	359	5	regression	regression	NOUN
american_scientific_journal-7672	359	6	of	of	ADP
american_scientific_journal-7672	359	7	accruals	accrual	NOUN
american_scientific_journal-7672	359	8	on	on	ADP
american_scientific_journal-7672	359	9	firm	firm	ADJ
american_scientific_journal-7672	359	10	financial	financial	ADJ
american_scientific_journal-7672	359	11	measures	measure	NOUN
american_scientific_journal-7672	359	12	for	for	ADP
american_scientific_journal-7672	359	13	big-4	big-4	SYM
american_scientific_journal-7672	359	14	auditors	auditor	NOUN
american_scientific_journal-7672	359	15	previous	previous	ADJ
american_scientific_journal-7672	359	16	studies	study	NOUN
american_scientific_journal-7672	359	17	focusing	focus	VERB
american_scientific_journal-7672	359	18	on	on	ADP
american_scientific_journal-7672	359	19	auditing	auditing	NOUN
american_scientific_journal-7672	359	20	firms	firm	NOUN
american_scientific_journal-7672	359	21	separate	separate	VERB
american_scientific_journal-7672	359	22	their	their	PRON
american_scientific_journal-7672	359	23	samples	sample	NOUN
american_scientific_journal-7672	359	24	according	accord	VERB
american_scientific_journal-7672	359	25	to	to	ADP
american_scientific_journal-7672	359	26	size	size	NOUN
american_scientific_journal-7672	359	27	.	.	PUNCT
american_scientific_journal-7672	360	1	this	this	PRON
american_scientific_journal-7672	360	2	is	be	AUX
american_scientific_journal-7672	360	3	a	a	DET
american_scientific_journal-7672	360	4	common	common	ADJ
american_scientific_journal-7672	360	5	practice	practice	NOUN
american_scientific_journal-7672	360	6	that	that	PRON
american_scientific_journal-7672	360	7	has	have	AUX
american_scientific_journal-7672	360	8	led	lead	VERB
american_scientific_journal-7672	360	9	to	to	ADP
american_scientific_journal-7672	360	10	the	the	DET
american_scientific_journal-7672	360	11	adoption	adoption	NOUN
american_scientific_journal-7672	360	12	of	of	ADP
american_scientific_journal-7672	360	13	two	two	NUM
american_scientific_journal-7672	360	14	categories	category	NOUN
american_scientific_journal-7672	360	15	:	:	PUNCT
american_scientific_journal-7672	360	16	the	the	DET
american_scientific_journal-7672	360	17	big	big	ADJ
american_scientific_journal-7672	360	18	4	4	NUM
american_scientific_journal-7672	360	19	audit	audit	NOUN
american_scientific_journal-7672	360	20	firms	firm	NOUN
american_scientific_journal-7672	360	21	comprising	comprise	VERB
american_scientific_journal-7672	360	22	the	the	DET
american_scientific_journal-7672	360	23	four	four	NUM
american_scientific_journal-7672	360	24	largest	large	ADJ
american_scientific_journal-7672	360	25	firms	firm	NOUN
american_scientific_journal-7672	360	26	,	,	PUNCT
american_scientific_journal-7672	360	27	and	and	CCONJ
american_scientific_journal-7672	360	28	the	the	DET
american_scientific_journal-7672	360	29	1ti	1ti	ADJ
american_scientific_journal-7672	360	30	,	,	PUNCT
american_scientific_journal-7672	360	31	ti	ti	NOUN
american_scientific_journal-7672	360	32	,	,	PUNCT
american_scientific_journal-7672	360	33	dac	dac	PROPN
american_scientific_journal-7672	360	34	pa	pa	PROPN
american_scientific_journal-7672	360	35			PROPN
american_scientific_journal-7672	360	36	american	american	PROPN
american_scientific_journal-7672	360	37	academic	academic	ADJ
american_scientific_journal-7672	360	38	scientific	scientific	ADJ
american_scientific_journal-7672	360	39	research	research	NOUN
american_scientific_journal-7672	360	40	journal	journal	NOUN
american_scientific_journal-7672	360	41	for	for	ADP
american_scientific_journal-7672	360	42	engineering	engineering	NOUN
american_scientific_journal-7672	360	43	,	,	PUNCT
american_scientific_journal-7672	360	44	technology	technology	NOUN
american_scientific_journal-7672	360	45	,	,	PUNCT
american_scientific_journal-7672	360	46	and	and	CCONJ
american_scientific_journal-7672	360	47	sciences	science	NOUN
american_scientific_journal-7672	360	48	(	(	PUNCT
american_scientific_journal-7672	360	49	asrjets	asrjet	NOUN
american_scientific_journal-7672	360	50	)	)	PUNCT
american_scientific_journal-7672	360	51	(	(	PUNCT
american_scientific_journal-7672	360	52	2022	2022	NUM
american_scientific_journal-7672	360	53	)	)	PUNCT
american_scientific_journal-7672	360	54	volume	volume	NOUN
american_scientific_journal-7672	360	55	89	89	NUM
american_scientific_journal-7672	360	56	,	,	PUNCT
american_scientific_journal-7672	360	57	no1	no1	PROPN
american_scientific_journal-7672	360	58	,	,	PUNCT
american_scientific_journal-7672	360	59	pp	pp	ADV
american_scientific_journal-7672	360	60	73	73	NUM
american_scientific_journal-7672	360	61	-	-	SYM
american_scientific_journal-7672	360	62	123	123	NUM
american_scientific_journal-7672	360	63	87	87	NUM
american_scientific_journal-7672	360	64	non	non	ADJ
american_scientific_journal-7672	360	65	-	-	ADJ
american_scientific_journal-7672	360	66	big	big	ADJ
american_scientific_journal-7672	360	67	4	4	NUM
american_scientific_journal-7672	360	68	auditors	auditor	NOUN
american_scientific_journal-7672	360	69	that	that	PRON
american_scientific_journal-7672	360	70	include	include	VERB
american_scientific_journal-7672	360	71	the	the	DET
american_scientific_journal-7672	360	72	remaining	remain	VERB
american_scientific_journal-7672	360	73	companies	company	NOUN
american_scientific_journal-7672	360	74	.	.	PUNCT
american_scientific_journal-7672	361	1	8	8	NUM
american_scientific_journal-7672	361	2	the	the	DET
american_scientific_journal-7672	361	3	research	research	NOUN
american_scientific_journal-7672	361	4	followed	follow	VERB
american_scientific_journal-7672	361	5	this	this	DET
american_scientific_journal-7672	361	6	categorisation	categorisation	NOUN
american_scientific_journal-7672	361	7	to	to	PART
american_scientific_journal-7672	361	8	answer	answer	VERB
american_scientific_journal-7672	361	9	the	the	DET
american_scientific_journal-7672	361	10	question	question	NOUN
american_scientific_journal-7672	361	11	of	of	ADP
american_scientific_journal-7672	361	12	whether	whether	SCONJ
american_scientific_journal-7672	361	13	,	,	PUNCT
american_scientific_journal-7672	361	14	following	follow	VERB
american_scientific_journal-7672	361	15	ifrs	ifrs	NOUN
american_scientific_journal-7672	361	16	implementation	implementation	NOUN
american_scientific_journal-7672	361	17	and	and	CCONJ
american_scientific_journal-7672	361	18	the	the	DET
american_scientific_journal-7672	361	19	outbreak	outbreak	NOUN
american_scientific_journal-7672	361	20	of	of	ADP
american_scientific_journal-7672	361	21	the	the	DET
american_scientific_journal-7672	361	22	crisis	crisis	NOUN
american_scientific_journal-7672	361	23	,	,	PUNCT
american_scientific_journal-7672	361	24	an	an	DET
american_scientific_journal-7672	361	25	auditor	auditor	NOUN
american_scientific_journal-7672	361	26	’s	’s	PART
american_scientific_journal-7672	361	27	size	size	NOUN
american_scientific_journal-7672	361	28	was	be	AUX
american_scientific_journal-7672	361	29	still	still	ADV
american_scientific_journal-7672	361	30	a	a	DET
american_scientific_journal-7672	361	31	factor	factor	NOUN
american_scientific_journal-7672	361	32	that	that	PRON
american_scientific_journal-7672	361	33	might	might	AUX
american_scientific_journal-7672	361	34	eliminate	eliminate	VERB
american_scientific_journal-7672	361	35	earnings	earning	NOUN
american_scientific_journal-7672	361	36	management	management	NOUN
american_scientific_journal-7672	361	37	.	.	PUNCT
american_scientific_journal-7672	362	1	early	early	ADJ
american_scientific_journal-7672	362	2	studies	study	NOUN
american_scientific_journal-7672	362	3	conclude	conclude	VERB
american_scientific_journal-7672	362	4	that	that	SCONJ
american_scientific_journal-7672	362	5	larger	large	ADJ
american_scientific_journal-7672	362	6	audit	audit	NOUN
american_scientific_journal-7672	362	7	firms	firm	NOUN
american_scientific_journal-7672	362	8	place	place	VERB
american_scientific_journal-7672	362	9	greater	great	ADJ
american_scientific_journal-7672	362	10	constraints	constraint	NOUN
american_scientific_journal-7672	362	11	on	on	ADP
american_scientific_journal-7672	362	12	earnings	earning	NOUN
american_scientific_journal-7672	362	13	management	management	NOUN
american_scientific_journal-7672	362	14	[	[	X
american_scientific_journal-7672	362	15	117	117	NUM
american_scientific_journal-7672	362	16	]	]	PUNCT
american_scientific_journal-7672	362	17	.	.	PUNCT
american_scientific_journal-7672	363	1	however	however	ADV
american_scientific_journal-7672	363	2	,	,	PUNCT
american_scientific_journal-7672	363	3	given	give	VERB
american_scientific_journal-7672	363	4	that	that	SCONJ
american_scientific_journal-7672	363	5	our	our	PRON
american_scientific_journal-7672	363	6	dataset	dataset	NOUN
american_scientific_journal-7672	363	7	contained	contain	VERB
american_scientific_journal-7672	363	8	a	a	DET
american_scientific_journal-7672	363	9	different	different	ADJ
american_scientific_journal-7672	363	10	profile	profile	NOUN
american_scientific_journal-7672	363	11	of	of	ADP
american_scientific_journal-7672	363	12	auditors	auditor	NOUN
american_scientific_journal-7672	363	13	,	,	PUNCT
american_scientific_journal-7672	363	14	it	it	PRON
american_scientific_journal-7672	363	15	seemed	seem	VERB
american_scientific_journal-7672	363	16	interesting	interesting	ADJ
american_scientific_journal-7672	363	17	to	to	PART
american_scientific_journal-7672	363	18	compare	compare	VERB
american_scientific_journal-7672	363	19	countries	country	NOUN
american_scientific_journal-7672	363	20	where	where	SCONJ
american_scientific_journal-7672	363	21	listed	list	VERB
american_scientific_journal-7672	363	22	firms	firm	NOUN
american_scientific_journal-7672	363	23	tend	tend	VERB
american_scientific_journal-7672	363	24	to	to	PART
american_scientific_journal-7672	363	25	put	put	VERB
american_scientific_journal-7672	363	26	their	their	PRON
american_scientific_journal-7672	363	27	trust	trust	NOUN
american_scientific_journal-7672	363	28	in	in	ADP
american_scientific_journal-7672	363	29	companies	company	NOUN
american_scientific_journal-7672	363	30	other	other	ADJ
american_scientific_journal-7672	363	31	than	than	ADP
american_scientific_journal-7672	363	32	the	the	DET
american_scientific_journal-7672	363	33	big	big	ADJ
american_scientific_journal-7672	363	34	4	4	NUM
american_scientific_journal-7672	363	35	,	,	PUNCT
american_scientific_journal-7672	363	36	such	such	ADJ
american_scientific_journal-7672	363	37	as	as	ADP
american_scientific_journal-7672	363	38	greece	greece	PROPN
american_scientific_journal-7672	363	39	,	,	PUNCT
american_scientific_journal-7672	363	40	with	with	ADP
american_scientific_journal-7672	363	41	countries	country	NOUN
american_scientific_journal-7672	363	42	where	where	SCONJ
american_scientific_journal-7672	363	43	big	big	ADJ
american_scientific_journal-7672	363	44	4	4	NUM
american_scientific_journal-7672	363	45	auditors	auditor	NOUN
american_scientific_journal-7672	363	46	are	be	AUX
american_scientific_journal-7672	363	47	in	in	ADP
american_scientific_journal-7672	363	48	the	the	DET
american_scientific_journal-7672	363	49	majority	majority	NOUN
american_scientific_journal-7672	363	50	,	,	PUNCT
american_scientific_journal-7672	363	51	as	as	ADP
american_scientific_journal-7672	363	52	in	in	ADP
american_scientific_journal-7672	363	53	the	the	DET
american_scientific_journal-7672	363	54	uk	uk	PROPN
american_scientific_journal-7672	363	55	.	.	PROPN
american_scientific_journal-7672	364	1	for	for	ADP
american_scientific_journal-7672	364	2	this	this	PRON
american_scientific_journal-7672	364	3	,	,	PUNCT
american_scientific_journal-7672	364	4	the	the	DET
american_scientific_journal-7672	364	5	following	follow	VERB
american_scientific_journal-7672	364	6	linear	linear	PROPN
american_scientific_journal-7672	364	7	regression	regression	NOUN
american_scientific_journal-7672	364	8	model	model	NOUN
american_scientific_journal-7672	364	9	was	be	AUX
american_scientific_journal-7672	364	10	used	use	VERB
american_scientific_journal-7672	364	11	:	:	PUNCT
american_scientific_journal-7672	364	12	daci	daci	PROPN
american_scientific_journal-7672	364	13	,	,	PUNCT
american_scientific_journal-7672	364	14	t	t	NOUN
american_scientific_journal-7672	364	15	=	=	SYM
american_scientific_journal-7672	364	16	a0	a0	PROPN
american_scientific_journal-7672	364	17	+	+	CCONJ
american_scientific_journal-7672	364	18	a1	a1	PROPN
american_scientific_journal-7672	364	19	dvi	dvi	PROPN
american_scientific_journal-7672	364	20	,	,	PUNCT
american_scientific_journal-7672	364	21	t	t	PROPN
american_scientific_journal-7672	364	22	+	+	NUM
american_scientific_journal-7672	364	23	a2	a2	PROPN
american_scientific_journal-7672	364	24	dvi	dvi	PROPN
american_scientific_journal-7672	364	25	,	,	PUNCT
american_scientific_journal-7672	364	26	t	t	PROPN
american_scientific_journal-7672	364	27	sizeii	sizeii	NOUN
american_scientific_journal-7672	364	28	,	,	PUNCT
american_scientific_journal-7672	364	29	t	t	PROPN
american_scientific_journal-7672	364	30	+	+	NUM
american_scientific_journal-7672	364	31	a3	a3	PROPN
american_scientific_journal-7672	364	32	dvi	dvi	PROPN
american_scientific_journal-7672	364	33	,	,	PUNCT
american_scientific_journal-7672	364	34	t	t	PROPN
american_scientific_journal-7672	364	35	profitabilityi	profitabilityi	NOUN
american_scientific_journal-7672	364	36	,	,	PUNCT
american_scientific_journal-7672	364	37	t	t	PROPN
american_scientific_journal-7672	364	38	+	+	CCONJ
american_scientific_journal-7672	364	39	a4	a4	PROPN
american_scientific_journal-7672	364	40	dvi	dvi	NOUN
american_scientific_journal-7672	364	41	,	,	PUNCT
american_scientific_journal-7672	364	42	t	t	PROPN
american_scientific_journal-7672	364	43	leveragei	leveragei	VERB
american_scientific_journal-7672	364	44	,	,	PUNCT
american_scientific_journal-7672	364	45	t	t	PROPN
american_scientific_journal-7672	364	46	+	+	CCONJ
american_scientific_journal-7672	364	47	ei	ei	PROPN
american_scientific_journal-7672	364	48	,	,	PUNCT
american_scientific_journal-7672	364	49	t	t	PROPN
american_scientific_journal-7672	364	50	(	(	PUNCT
american_scientific_journal-7672	364	51	9	9	NUM
american_scientific_journal-7672	364	52	)	)	PUNCT
american_scientific_journal-7672	364	53	where	where	SCONJ
american_scientific_journal-7672	364	54	daci	daci	PROPN
american_scientific_journal-7672	364	55	,	,	PUNCT
american_scientific_journal-7672	364	56	t	t	PROPN
american_scientific_journal-7672	364	57	is	be	AUX
american_scientific_journal-7672	364	58	discretionary	discretionary	ADJ
american_scientific_journal-7672	364	59	accruals	accrual	NOUN
american_scientific_journal-7672	364	60	estimated	estimate	VERB
american_scientific_journal-7672	364	61	using	use	VERB
american_scientific_journal-7672	364	62	the	the	DET
american_scientific_journal-7672	364	63	cross	cross	ADJ
american_scientific_journal-7672	364	64	-	-	ADJ
american_scientific_journal-7672	364	65	sectional	sectional	ADJ
american_scientific_journal-7672	364	66	jones	jones	NOUN
american_scientific_journal-7672	365	1	[	[	X
american_scientific_journal-7672	365	2	103	103	NUM
american_scientific_journal-7672	365	3	]	]	PUNCT
american_scientific_journal-7672	365	4	model	model	NOUN
american_scientific_journal-7672	365	5	;	;	PUNCT
american_scientific_journal-7672	365	6	dvi	dvi	PROPN
american_scientific_journal-7672	365	7	,	,	PUNCT
american_scientific_journal-7672	365	8	t	t	PROPN
american_scientific_journal-7672	365	9	is	be	AUX
american_scientific_journal-7672	365	10	a	a	DET
american_scientific_journal-7672	365	11	dummy	dummy	ADJ
american_scientific_journal-7672	365	12	variable	variable	NOUN
american_scientific_journal-7672	365	13	representing	represent	VERB
american_scientific_journal-7672	365	14	whether	whether	SCONJ
american_scientific_journal-7672	365	15	a	a	DET
american_scientific_journal-7672	365	16	company	company	NOUN
american_scientific_journal-7672	365	17	has	have	VERB
american_scientific_journal-7672	365	18	a	a	DET
american_scientific_journal-7672	365	19	big	big	ADJ
american_scientific_journal-7672	365	20	auditor	auditor	NOUN
american_scientific_journal-7672	365	21	;	;	PUNCT
american_scientific_journal-7672	365	22	dvi	dvi	PROPN
american_scientific_journal-7672	365	23	,	,	PUNCT
american_scientific_journal-7672	365	24	t	t	PROPN
american_scientific_journal-7672	365	25	equals	equal	VERB
american_scientific_journal-7672	365	26	1	1	NUM
american_scientific_journal-7672	365	27	if	if	SCONJ
american_scientific_journal-7672	365	28	a	a	DET
american_scientific_journal-7672	365	29	firm	firm	NOUN
american_scientific_journal-7672	365	30	is	be	AUX
american_scientific_journal-7672	365	31	audited	audit	VERB
american_scientific_journal-7672	365	32	by	by	ADP
american_scientific_journal-7672	365	33	a	a	DET
american_scientific_journal-7672	365	34	big	big	ADJ
american_scientific_journal-7672	365	35	4	4	NUM
american_scientific_journal-7672	365	36	company	company	NOUN
american_scientific_journal-7672	365	37	and	and	CCONJ
american_scientific_journal-7672	365	38	0	0	NUM
american_scientific_journal-7672	365	39	otherwise	otherwise	ADV
american_scientific_journal-7672	365	40	;	;	PUNCT
american_scientific_journal-7672	365	41	dvi	dvi	PROPN
american_scientific_journal-7672	365	42	,	,	PUNCT
american_scientific_journal-7672	365	43	tsizei	tsizei	NOUN
american_scientific_journal-7672	365	44	,	,	PUNCT
american_scientific_journal-7672	365	45	t	t	PROPN
american_scientific_journal-7672	365	46	is	be	AUX
american_scientific_journal-7672	365	47	the	the	DET
american_scientific_journal-7672	365	48	size	size	NOUN
american_scientific_journal-7672	365	49	ratio	ratio	NOUN
american_scientific_journal-7672	365	50	as	as	SCONJ
american_scientific_journal-7672	365	51	described	describe	VERB
american_scientific_journal-7672	365	52	in	in	ADP
american_scientific_journal-7672	365	53	appendix	appendix	NOUN
american_scientific_journal-7672	365	54	,	,	PUNCT
american_scientific_journal-7672	365	55	table	table	NOUN
american_scientific_journal-7672	365	56	1	1	NUM
american_scientific_journal-7672	365	57	,	,	PUNCT
american_scientific_journal-7672	365	58	multiplied	multiply	VERB
american_scientific_journal-7672	365	59	by	by	ADP
american_scientific_journal-7672	365	60	dvi	dvi	PROPN
american_scientific_journal-7672	365	61	,	,	PUNCT
american_scientific_journal-7672	365	62	t	t	PROPN
american_scientific_journal-7672	365	63	(	(	PUNCT
american_scientific_journal-7672	365	64	used	use	VERB
american_scientific_journal-7672	365	65	to	to	PART
american_scientific_journal-7672	365	66	examine	examine	VERB
american_scientific_journal-7672	365	67	the	the	DET
american_scientific_journal-7672	365	68	impact	impact	NOUN
american_scientific_journal-7672	365	69	of	of	ADP
american_scientific_journal-7672	365	70	auditors	auditor	NOUN
american_scientific_journal-7672	365	71	’	’	PART
american_scientific_journal-7672	365	72	size	size	NOUN
american_scientific_journal-7672	365	73	on	on	ADP
american_scientific_journal-7672	365	74	the	the	DET
american_scientific_journal-7672	365	75	association	association	NOUN
american_scientific_journal-7672	365	76	between	between	ADP
american_scientific_journal-7672	365	77	discretionary	discretionary	ADJ
american_scientific_journal-7672	365	78	accruals	accrual	NOUN
american_scientific_journal-7672	365	79	and	and	CCONJ
american_scientific_journal-7672	365	80	firm	firm	ADJ
american_scientific_journal-7672	365	81	size	size	NOUN
american_scientific_journal-7672	365	82	)	)	PUNCT
american_scientific_journal-7672	365	83	;	;	PUNCT
american_scientific_journal-7672	365	84	dvi	dvi	PROPN
american_scientific_journal-7672	365	85	,	,	PUNCT
american_scientific_journal-7672	365	86	tprofitabilityi	tprofitabilityi	PROPN
american_scientific_journal-7672	365	87	,	,	PUNCT
american_scientific_journal-7672	365	88	t	t	PROPN
american_scientific_journal-7672	365	89	is	be	AUX
american_scientific_journal-7672	365	90	the	the	DET
american_scientific_journal-7672	365	91	profitability	profitability	NOUN
american_scientific_journal-7672	365	92	ratio	ratio	NOUN
american_scientific_journal-7672	365	93	as	as	SCONJ
american_scientific_journal-7672	365	94	described	describe	VERB
american_scientific_journal-7672	365	95	in	in	ADP
american_scientific_journal-7672	365	96	appendix	appendix	NOUN
american_scientific_journal-7672	365	97	,	,	PUNCT
american_scientific_journal-7672	365	98	table	table	NOUN
american_scientific_journal-7672	365	99	1	1	NUM
american_scientific_journal-7672	365	100	,	,	PUNCT
american_scientific_journal-7672	365	101	multiplied	multiply	VERB
american_scientific_journal-7672	365	102	by	by	ADP
american_scientific_journal-7672	365	103	dvi	dvi	PROPN
american_scientific_journal-7672	365	104	,	,	PUNCT
american_scientific_journal-7672	365	105	t	t	PROPN
american_scientific_journal-7672	365	106	(	(	PUNCT
american_scientific_journal-7672	365	107	used	use	VERB
american_scientific_journal-7672	365	108	to	to	PART
american_scientific_journal-7672	365	109	examine	examine	VERB
american_scientific_journal-7672	365	110	the	the	DET
american_scientific_journal-7672	365	111	impact	impact	NOUN
american_scientific_journal-7672	365	112	of	of	ADP
american_scientific_journal-7672	365	113	auditors	auditor	NOUN
american_scientific_journal-7672	365	114	’	’	PART
american_scientific_journal-7672	365	115	size	size	NOUN
american_scientific_journal-7672	365	116	on	on	ADP
american_scientific_journal-7672	365	117	the	the	DET
american_scientific_journal-7672	365	118	association	association	NOUN
american_scientific_journal-7672	365	119	between	between	ADP
american_scientific_journal-7672	365	120	discretionary	discretionary	ADJ
american_scientific_journal-7672	365	121	accruals	accrual	NOUN
american_scientific_journal-7672	365	122	and	and	CCONJ
american_scientific_journal-7672	365	123	profitability	profitability	NOUN
american_scientific_journal-7672	365	124	)	)	PUNCT
american_scientific_journal-7672	365	125	;	;	PUNCT
american_scientific_journal-7672	365	126	dvi	dvi	PROPN
american_scientific_journal-7672	365	127	,	,	PUNCT
american_scientific_journal-7672	365	128	tleveragei	tleveragei	PROPN
american_scientific_journal-7672	365	129	,	,	PUNCT
american_scientific_journal-7672	365	130	t	t	PROPN
american_scientific_journal-7672	365	131	is	be	AUX
american_scientific_journal-7672	365	132	the	the	DET
american_scientific_journal-7672	365	133	leverage	leverage	NOUN
american_scientific_journal-7672	365	134	ratio	ratio	NOUN
american_scientific_journal-7672	365	135	as	as	SCONJ
american_scientific_journal-7672	365	136	described	describe	VERB
american_scientific_journal-7672	365	137	in	in	ADP
american_scientific_journal-7672	365	138	appendix	appendix	NOUN
american_scientific_journal-7672	365	139	,	,	PUNCT
american_scientific_journal-7672	365	140	table	table	NOUN
american_scientific_journal-7672	365	141	1	1	NUM
american_scientific_journal-7672	365	142	,	,	PUNCT
american_scientific_journal-7672	365	143	multiplied	multiply	VERB
american_scientific_journal-7672	365	144	by	by	ADP
american_scientific_journal-7672	365	145	dvi	dvi	PROPN
american_scientific_journal-7672	365	146	,	,	PUNCT
american_scientific_journal-7672	365	147	t	t	PROPN
american_scientific_journal-7672	365	148	(	(	PUNCT
american_scientific_journal-7672	365	149	used	use	VERB
american_scientific_journal-7672	365	150	to	to	PART
american_scientific_journal-7672	365	151	examine	examine	VERB
american_scientific_journal-7672	365	152	the	the	DET
american_scientific_journal-7672	365	153	impact	impact	NOUN
american_scientific_journal-7672	365	154	of	of	ADP
american_scientific_journal-7672	365	155	auditors	auditor	NOUN
american_scientific_journal-7672	365	156	’	’	PART
american_scientific_journal-7672	365	157	size	size	NOUN
american_scientific_journal-7672	365	158	on	on	ADP
american_scientific_journal-7672	365	159	the	the	DET
american_scientific_journal-7672	365	160	association	association	NOUN
american_scientific_journal-7672	365	161	between	between	ADP
american_scientific_journal-7672	365	162	discretionary	discretionary	ADJ
american_scientific_journal-7672	365	163	accruals	accrual	NOUN
american_scientific_journal-7672	365	164	and	and	CCONJ
american_scientific_journal-7672	365	165	leverage	leverage	NOUN
american_scientific_journal-7672	365	166	)	)	PUNCT
american_scientific_journal-7672	365	167	;	;	PUNCT
american_scientific_journal-7672	365	168	and	and	CCONJ
american_scientific_journal-7672	365	169	ei	ei	PROPN
american_scientific_journal-7672	365	170	,	,	PUNCT
american_scientific_journal-7672	365	171	t	t	PROPN
american_scientific_journal-7672	365	172	is	be	AUX
american_scientific_journal-7672	365	173	the	the	DET
american_scientific_journal-7672	365	174	error	error	NOUN
american_scientific_journal-7672	365	175	term	term	NOUN
american_scientific_journal-7672	365	176	.	.	PUNCT
american_scientific_journal-7672	366	1	test	test	NOUN
american_scientific_journal-7672	366	2	2	2	NUM
american_scientific_journal-7672	366	3	:	:	PUNCT
american_scientific_journal-7672	366	4	ols	ol	NOUN
american_scientific_journal-7672	366	5	regression	regression	NOUN
american_scientific_journal-7672	366	6	of	of	ADP
american_scientific_journal-7672	366	7	accruals	accrual	NOUN
american_scientific_journal-7672	366	8	on	on	ADP
american_scientific_journal-7672	366	9	firm	firm	ADJ
american_scientific_journal-7672	366	10	financial	financial	ADJ
american_scientific_journal-7672	366	11	measures	measure	NOUN
american_scientific_journal-7672	366	12	for	for	ADP
american_scientific_journal-7672	366	13	auditors	auditor	NOUN
american_scientific_journal-7672	366	14	change	change	VERB
american_scientific_journal-7672	366	15	an	an	DET
american_scientific_journal-7672	366	16	equally	equally	ADV
american_scientific_journal-7672	366	17	important	important	ADJ
american_scientific_journal-7672	366	18	consideration	consideration	NOUN
american_scientific_journal-7672	366	19	relating	relate	VERB
american_scientific_journal-7672	366	20	to	to	ADP
american_scientific_journal-7672	366	21	earnings	earning	NOUN
american_scientific_journal-7672	366	22	management	management	NOUN
american_scientific_journal-7672	366	23	is	be	AUX
american_scientific_journal-7672	366	24	auditors	auditor	NOUN
american_scientific_journal-7672	366	25	’	’	PART
american_scientific_journal-7672	366	26	rotation	rotation	NOUN
american_scientific_journal-7672	366	27	.	.	PUNCT
american_scientific_journal-7672	367	1	from	from	ADP
american_scientific_journal-7672	367	2	our	our	PRON
american_scientific_journal-7672	367	3	working	working	NOUN
american_scientific_journal-7672	367	4	experience	experience	NOUN
american_scientific_journal-7672	367	5	,	,	PUNCT
american_scientific_journal-7672	367	6	we	we	PRON
american_scientific_journal-7672	367	7	have	have	AUX
american_scientific_journal-7672	367	8	noticed	notice	VERB
american_scientific_journal-7672	367	9	that	that	SCONJ
american_scientific_journal-7672	367	10	a	a	DET
american_scientific_journal-7672	367	11	longstanding	longstanding	ADJ
american_scientific_journal-7672	367	12	business	business	NOUN
american_scientific_journal-7672	367	13	relationship	relationship	NOUN
american_scientific_journal-7672	367	14	with	with	ADP
american_scientific_journal-7672	367	15	auditors	auditor	NOUN
american_scientific_journal-7672	367	16	may	may	AUX
american_scientific_journal-7672	367	17	lower	low	ADJ
american_scientific_journal-7672	367	18	auditors	auditor	NOUN
american_scientific_journal-7672	367	19	’	'	PUNCT
american_scientific_journal-7672	367	20	reflectiveness	reflectiveness	NOUN
american_scientific_journal-7672	367	21	.	.	PUNCT
american_scientific_journal-7672	368	1	therefore	therefore	ADV
american_scientific_journal-7672	368	2	,	,	PUNCT
american_scientific_journal-7672	368	3	a	a	DET
american_scientific_journal-7672	368	4	change	change	NOUN
american_scientific_journal-7672	368	5	in	in	ADP
american_scientific_journal-7672	368	6	auditor	auditor	NOUN
american_scientific_journal-7672	368	7	may	may	AUX
american_scientific_journal-7672	368	8	decrease	decrease	VERB
american_scientific_journal-7672	368	9	fraud	fraud	NOUN
american_scientific_journal-7672	368	10	motives	motive	NOUN
american_scientific_journal-7672	368	11	,	,	PUNCT
american_scientific_journal-7672	368	12	suggesting	suggest	VERB
american_scientific_journal-7672	368	13	that	that	SCONJ
american_scientific_journal-7672	368	14	a	a	DET
american_scientific_journal-7672	368	15	more	more	ADV
american_scientific_journal-7672	368	16	rapid	rapid	ADJ
american_scientific_journal-7672	368	17	mandatory	mandatory	ADJ
american_scientific_journal-7672	368	18	change	change	NOUN
american_scientific_journal-7672	368	19	would	would	AUX
american_scientific_journal-7672	368	20	result	result	VERB
american_scientific_journal-7672	368	21	in	in	ADP
american_scientific_journal-7672	368	22	cost	cost	NOUN
american_scientific_journal-7672	368	23	reductions	reduction	NOUN
american_scientific_journal-7672	368	24	and	and	CCONJ
american_scientific_journal-7672	368	25	a	a	DET
american_scientific_journal-7672	368	26	decrease	decrease	NOUN
american_scientific_journal-7672	368	27	in	in	ADP
american_scientific_journal-7672	368	28	big-4	big-4	NUM
american_scientific_journal-7672	368	29	dominance	dominance	NOUN
american_scientific_journal-7672	368	30	,	,	PUNCT
american_scientific_journal-7672	368	31	but	but	CCONJ
american_scientific_journal-7672	368	32	most	most	ADV
american_scientific_journal-7672	368	33	importantly	importantly	ADV
american_scientific_journal-7672	368	34	in	in	ADP
american_scientific_journal-7672	368	35	increased	increase	VERB
american_scientific_journal-7672	368	36	quality	quality	NOUN
american_scientific_journal-7672	368	37	.	.	PUNCT
american_scientific_journal-7672	369	1	we	we	PRON
american_scientific_journal-7672	369	2	followed	follow	VERB
american_scientific_journal-7672	369	3	the	the	DET
american_scientific_journal-7672	369	4	previous	previous	ADJ
american_scientific_journal-7672	369	5	regression	regression	NOUN
american_scientific_journal-7672	369	6	model	model	NOUN
american_scientific_journal-7672	369	7	(	(	PUNCT
american_scientific_journal-7672	369	8	9	9	NUM
american_scientific_journal-7672	369	9	)	)	PUNCT
american_scientific_journal-7672	369	10	to	to	PART
american_scientific_journal-7672	369	11	detect	detect	VERB
american_scientific_journal-7672	369	12	whether	whether	SCONJ
american_scientific_journal-7672	369	13	firms	firm	NOUN
american_scientific_journal-7672	369	14	that	that	PRON
american_scientific_journal-7672	369	15	had	have	AUX
american_scientific_journal-7672	369	16	rotated	rotate	VERB
american_scientific_journal-7672	369	17	their	their	PRON
american_scientific_journal-7672	369	18	auditors	auditor	NOUN
american_scientific_journal-7672	369	19	had	have	VERB
american_scientific_journal-7672	369	20	lower	low	ADJ
american_scientific_journal-7672	369	21	accruals	accrual	NOUN
american_scientific_journal-7672	369	22	.	.	PUNCT
american_scientific_journal-7672	370	1	the	the	DET
american_scientific_journal-7672	370	2	dvi	dvi	PROPN
american_scientific_journal-7672	370	3	,	,	PUNCT
american_scientific_journal-7672	370	4	t	t	PROPN
american_scientific_journal-7672	370	5	value	value	NOUN
american_scientific_journal-7672	370	6	equals	equal	VERB
american_scientific_journal-7672	370	7	1	1	NUM
american_scientific_journal-7672	370	8	for	for	ADP
american_scientific_journal-7672	370	9	firms	firm	NOUN
american_scientific_journal-7672	370	10	that	that	PRON
american_scientific_journal-7672	370	11	had	have	AUX
american_scientific_journal-7672	370	12	changed	change	VERB
american_scientific_journal-7672	370	13	their	their	PRON
american_scientific_journal-7672	370	14	auditors	auditor	NOUN
american_scientific_journal-7672	370	15	and	and	CCONJ
american_scientific_journal-7672	370	16	0	0	NUM
american_scientific_journal-7672	370	17	for	for	ADP
american_scientific_journal-7672	370	18	firms	firm	NOUN
american_scientific_journal-7672	370	19	that	that	PRON
american_scientific_journal-7672	370	20	had	have	VERB
american_scientific_journal-7672	370	21	not	not	PART
american_scientific_journal-7672	370	22	.	.	PUNCT
american_scientific_journal-7672	371	1	the	the	DET
american_scientific_journal-7672	371	2	remaining	remain	VERB
american_scientific_journal-7672	371	3	variables	variable	NOUN
american_scientific_journal-7672	371	4	remain	remain	VERB
american_scientific_journal-7672	371	5	the	the	DET
american_scientific_journal-7672	371	6	same	same	ADJ
american_scientific_journal-7672	371	7	as	as	ADP
american_scientific_journal-7672	371	8	in	in	ADP
american_scientific_journal-7672	371	9	equation	equation	NOUN
american_scientific_journal-7672	371	10	9	9	NUM
american_scientific_journal-7672	371	11	.	.	NOUN
american_scientific_journal-7672	371	12	4	4	NUM
american_scientific_journal-7672	371	13	.	.	X
american_scientific_journal-7672	372	1	datasets	dataset	NOUN
american_scientific_journal-7672	372	2	and	and	CCONJ
american_scientific_journal-7672	372	3	analysis	analysis	NOUN
american_scientific_journal-7672	372	4	models	model	NOUN
american_scientific_journal-7672	372	5	4.1	4.1	NUM
american_scientific_journal-7672	372	6	data	datum	NOUN
american_scientific_journal-7672	372	7	sample	sample	NOUN
american_scientific_journal-7672	372	8	as	as	SCONJ
american_scientific_journal-7672	372	9	described	describe	VERB
american_scientific_journal-7672	372	10	in	in	ADP
american_scientific_journal-7672	372	11	chapter	chapter	NOUN
american_scientific_journal-7672	372	12	1	1	NUM
american_scientific_journal-7672	372	13	,	,	PUNCT
american_scientific_journal-7672	372	14	the	the	DET
american_scientific_journal-7672	372	15	paper	paper	NOUN
american_scientific_journal-7672	372	16	focused	focus	VERB
american_scientific_journal-7672	372	17	on	on	ADP
american_scientific_journal-7672	372	18	australia	australia	PROPN
american_scientific_journal-7672	372	19	,	,	PUNCT
american_scientific_journal-7672	372	20	germany	germany	PROPN
american_scientific_journal-7672	372	21	,	,	PUNCT
american_scientific_journal-7672	372	22	greece	greece	PROPN
american_scientific_journal-7672	372	23	and	and	CCONJ
american_scientific_journal-7672	372	24	the	the	DET
american_scientific_journal-7672	372	25	uk	uk	PROPN
american_scientific_journal-7672	372	26	.	.	PUNCT
american_scientific_journal-7672	373	1	it	it	PRON
american_scientific_journal-7672	373	2	includes	include	VERB
american_scientific_journal-7672	373	3	all	all	DET
american_scientific_journal-7672	373	4	companies	company	NOUN
american_scientific_journal-7672	373	5	that	that	PRON
american_scientific_journal-7672	373	6	had	have	VERB
american_scientific_journal-7672	373	7	shares	share	NOUN
american_scientific_journal-7672	373	8	listed	list	VERB
american_scientific_journal-7672	373	9	on	on	ADP
american_scientific_journal-7672	373	10	the	the	DET
american_scientific_journal-7672	373	11	stock	stock	NOUN
american_scientific_journal-7672	373	12	markets	market	NOUN
american_scientific_journal-7672	373	13	of	of	ADP
american_scientific_journal-7672	373	14	these	these	DET
american_scientific_journal-7672	373	15	countries	country	NOUN
american_scientific_journal-7672	373	16	.	.	PUNCT
american_scientific_journal-7672	374	1	following	follow	VERB
american_scientific_journal-7672	374	2	previous	previous	ADJ
american_scientific_journal-7672	374	3	research	research	NOUN
american_scientific_journal-7672	374	4	[	[	X
american_scientific_journal-7672	374	5	7,86,118	7,86,118	NUM
american_scientific_journal-7672	374	6	,	,	PUNCT
american_scientific_journal-7672	374	7	]	]	PUNCT
american_scientific_journal-7672	374	8	,	,	PUNCT
american_scientific_journal-7672	374	9	we	we	PRON
american_scientific_journal-7672	374	10	excluded	exclude	VERB
american_scientific_journal-7672	374	11	the	the	DET
american_scientific_journal-7672	374	12	financial	financial	ADJ
american_scientific_journal-7672	374	13	sector	sector	NOUN
american_scientific_journal-7672	374	14	,	,	PUNCT
american_scientific_journal-7672	374	15	i.e.	i.e.	X
american_scientific_journal-7672	374	16	banks	bank	NOUN
american_scientific_journal-7672	374	17	,	,	PUNCT
american_scientific_journal-7672	374	18	and	and	CCONJ
american_scientific_journal-7672	374	19	insurance	insurance	NOUN
american_scientific_journal-7672	374	20	and	and	CCONJ
american_scientific_journal-7672	374	21	investment	investment	NOUN
american_scientific_journal-7672	374	22	companies	company	NOUN
american_scientific_journal-7672	374	23	.	.	PUNCT
american_scientific_journal-7672	375	1	in	in	ADP
american_scientific_journal-7672	375	2	this	this	DET
american_scientific_journal-7672	375	3	way	way	NOUN
american_scientific_journal-7672	375	4	,	,	PUNCT
american_scientific_journal-7672	375	5	we	we	PRON
american_scientific_journal-7672	375	6	increased	increase	VERB
american_scientific_journal-7672	375	7	the	the	DET
american_scientific_journal-7672	375	8	homogeneity	homogeneity	NOUN
american_scientific_journal-7672	375	9	of	of	ADP
american_scientific_journal-7672	375	10	our	our	PRON
american_scientific_journal-7672	375	11	data	datum	NOUN
american_scientific_journal-7672	375	12	,	,	PUNCT
american_scientific_journal-7672	375	13	as	as	SCONJ
american_scientific_journal-7672	375	14	financial	financial	ADJ
american_scientific_journal-7672	375	15	firms	firm	NOUN
american_scientific_journal-7672	375	16	must	must	AUX
american_scientific_journal-7672	375	17	follow	follow	VERB
american_scientific_journal-7672	375	18	additional	additional	ADJ
american_scientific_journal-7672	375	19	enforcement	enforcement	NOUN
american_scientific_journal-7672	375	20	protocols	protocol	NOUN
american_scientific_journal-7672	375	21	that	that	PRON
american_scientific_journal-7672	375	22	might	might	AUX
american_scientific_journal-7672	375	23	affect	affect	VERB
american_scientific_journal-7672	375	24	ifrs	ifrs	NOUN
american_scientific_journal-7672	375	25	implementation	implementation	NOUN
american_scientific_journal-7672	375	26	.	.	PUNCT
american_scientific_journal-7672	376	1	we	we	PRON
american_scientific_journal-7672	376	2	also	also	ADV
american_scientific_journal-7672	376	3	excluded	exclude	VERB
american_scientific_journal-7672	376	4	firms	firm	NOUN
american_scientific_journal-7672	376	5	that	that	PRON
american_scientific_journal-7672	376	6	had	have	AUX
american_scientific_journal-7672	376	7	been	be	AUX
american_scientific_journal-7672	376	8	delisted	delist	VERB
american_scientific_journal-7672	376	9	during	during	ADP
american_scientific_journal-7672	376	10	the	the	DET
american_scientific_journal-7672	376	11	examined	examine	VERB
american_scientific_journal-7672	376	12	period	period	NOUN
american_scientific_journal-7672	376	13	,	,	PUNCT
american_scientific_journal-7672	376	14	8	8	NUM
american_scientific_journal-7672	376	15	the	the	DET
american_scientific_journal-7672	376	16	big	big	ADJ
american_scientific_journal-7672	376	17	4	4	NUM
american_scientific_journal-7672	376	18	refers	refer	VERB
american_scientific_journal-7672	376	19	to	to	ADP
american_scientific_journal-7672	376	20	the	the	DET
american_scientific_journal-7672	376	21	four	four	NUM
american_scientific_journal-7672	376	22	largest	large	ADJ
american_scientific_journal-7672	376	23	accounting	accounting	NOUN
american_scientific_journal-7672	376	24	firms	firm	NOUN
american_scientific_journal-7672	376	25	in	in	ADP
american_scientific_journal-7672	376	26	the	the	DET
american_scientific_journal-7672	376	27	world	world	NOUN
american_scientific_journal-7672	376	28	:	:	PUNCT
american_scientific_journal-7672	376	29	deloitte	deloitte	PROPN
american_scientific_journal-7672	376	30	touche	touche	PROPN
american_scientific_journal-7672	376	31	tohmatsu	tohmatsu	PROPN
american_scientific_journal-7672	376	32	ltd	ltd	PROPN
american_scientific_journal-7672	376	33	(	(	PUNCT
american_scientific_journal-7672	376	34	dttl	dttl	PROPN
american_scientific_journal-7672	376	35	)	)	PUNCT
american_scientific_journal-7672	376	36	,	,	PUNCT
american_scientific_journal-7672	376	37	pricewaterhouse	pricewaterhouse	NOUN
american_scientific_journal-7672	376	38	coopers	cooper	NOUN
american_scientific_journal-7672	376	39	(	(	PUNCT
american_scientific_journal-7672	376	40	pwc	pwc	PROPN
american_scientific_journal-7672	376	41	)	)	PUNCT
american_scientific_journal-7672	376	42	,	,	PUNCT
american_scientific_journal-7672	376	43	ernst	ernst	NOUN
american_scientific_journal-7672	376	44	and	and	CCONJ
american_scientific_journal-7672	376	45	young	young	ADJ
american_scientific_journal-7672	376	46	(	(	PUNCT
american_scientific_journal-7672	376	47	e&y	e&y	PROPN
american_scientific_journal-7672	376	48	)	)	PUNCT
american_scientific_journal-7672	376	49	and	and	CCONJ
american_scientific_journal-7672	376	50	klynveld	klynveld	NOUN
american_scientific_journal-7672	376	51	peat	peat	NOUN
american_scientific_journal-7672	376	52	marwick	marwick	NOUN
american_scientific_journal-7672	376	53	goerdeler	goerdeler	NOUN
american_scientific_journal-7672	376	54	(	(	PUNCT
american_scientific_journal-7672	376	55	kpmg	kpmg	PROPN
american_scientific_journal-7672	376	56	)	)	PUNCT
american_scientific_journal-7672	376	57	.	.	PUNCT
american_scientific_journal-7672	377	1	all	all	DET
american_scientific_journal-7672	377	2	other	other	ADJ
american_scientific_journal-7672	377	3	companies	company	NOUN
american_scientific_journal-7672	377	4	are	be	AUX
american_scientific_journal-7672	377	5	characterised	characterise	VERB
american_scientific_journal-7672	377	6	as	as	ADP
american_scientific_journal-7672	377	7	non	non	ADJ
american_scientific_journal-7672	377	8	-	-	ADJ
american_scientific_journal-7672	377	9	big	big	ADJ
american_scientific_journal-7672	377	10	4	4	NUM
american_scientific_journal-7672	377	11	auditors	auditor	NOUN
american_scientific_journal-7672	377	12	.	.	PUNCT
american_scientific_journal-7672	378	1	american	american	ADJ
american_scientific_journal-7672	378	2	academic	academic	ADJ
american_scientific_journal-7672	378	3	scientific	scientific	ADJ
american_scientific_journal-7672	378	4	research	research	NOUN
american_scientific_journal-7672	378	5	journal	journal	NOUN
american_scientific_journal-7672	378	6	for	for	ADP
american_scientific_journal-7672	378	7	engineering	engineering	NOUN
american_scientific_journal-7672	378	8	,	,	PUNCT
american_scientific_journal-7672	378	9	technology	technology	NOUN
american_scientific_journal-7672	378	10	,	,	PUNCT
american_scientific_journal-7672	378	11	and	and	CCONJ
american_scientific_journal-7672	378	12	sciences	science	NOUN
american_scientific_journal-7672	378	13	(	(	PUNCT
american_scientific_journal-7672	378	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	378	15	)	)	PUNCT
american_scientific_journal-7672	378	16	(	(	PUNCT
american_scientific_journal-7672	378	17	2022	2022	NUM
american_scientific_journal-7672	378	18	)	)	PUNCT
american_scientific_journal-7672	378	19	volume	volume	NOUN
american_scientific_journal-7672	378	20	89	89	NUM
american_scientific_journal-7672	378	21	,	,	PUNCT
american_scientific_journal-7672	378	22	no1	no1	PROPN
american_scientific_journal-7672	378	23	,	,	PUNCT
american_scientific_journal-7672	378	24	pp	pp	ADV
american_scientific_journal-7672	378	25	73	73	NUM
american_scientific_journal-7672	378	26	-	-	SYM
american_scientific_journal-7672	378	27	123	123	NUM
american_scientific_journal-7672	378	28	88	88	NUM
american_scientific_journal-7672	378	29	and	and	CCONJ
american_scientific_journal-7672	378	30	firms	firm	NOUN
american_scientific_journal-7672	378	31	that	that	PRON
american_scientific_journal-7672	378	32	were	be	AUX
american_scientific_journal-7672	378	33	early	early	ADJ
american_scientific_journal-7672	378	34	adopters	adopter	NOUN
american_scientific_journal-7672	378	35	,	,	PUNCT
american_scientific_journal-7672	378	36	meaning	mean	VERB
american_scientific_journal-7672	378	37	they	they	PRON
american_scientific_journal-7672	378	38	had	have	AUX
american_scientific_journal-7672	378	39	adopted	adopt	VERB
american_scientific_journal-7672	378	40	ifrs	ifrs	NOUN
american_scientific_journal-7672	378	41	before	before	ADP
american_scientific_journal-7672	378	42	the	the	DET
american_scientific_journal-7672	378	43	official	official	ADJ
american_scientific_journal-7672	378	44	year	year	NOUN
american_scientific_journal-7672	378	45	of	of	ADP
american_scientific_journal-7672	378	46	2005	2005	NUM
american_scientific_journal-7672	378	47	,	,	PUNCT
american_scientific_journal-7672	378	48	as	as	SCONJ
american_scientific_journal-7672	378	49	they	they	PRON
american_scientific_journal-7672	378	50	had	have	VERB
american_scientific_journal-7672	378	51	an	an	DET
american_scientific_journal-7672	378	52	advantage	advantage	NOUN
american_scientific_journal-7672	378	53	compared	compare	VERB
american_scientific_journal-7672	378	54	with	with	ADP
american_scientific_journal-7672	378	55	normal	normal	ADJ
american_scientific_journal-7672	378	56	adopters	adopter	NOUN
american_scientific_journal-7672	378	57	and	and	CCONJ
american_scientific_journal-7672	378	58	this	this	PRON
american_scientific_journal-7672	378	59	might	might	AUX
american_scientific_journal-7672	378	60	affect	affect	VERB
american_scientific_journal-7672	378	61	the	the	DET
american_scientific_journal-7672	378	62	results	result	NOUN
american_scientific_journal-7672	378	63	.	.	PUNCT
american_scientific_journal-7672	379	1	furthermore	furthermore	ADV
american_scientific_journal-7672	379	2	,	,	PUNCT
american_scientific_journal-7672	379	3	we	we	PRON
american_scientific_journal-7672	379	4	detected	detect	VERB
american_scientific_journal-7672	379	5	many	many	ADJ
american_scientific_journal-7672	379	6	cases	case	NOUN
american_scientific_journal-7672	379	7	of	of	ADP
american_scientific_journal-7672	379	8	firms	firm	NOUN
american_scientific_journal-7672	379	9	listed	list	VERB
american_scientific_journal-7672	379	10	simultaneously	simultaneously	ADV
american_scientific_journal-7672	379	11	on	on	ADP
american_scientific_journal-7672	379	12	various	various	ADJ
american_scientific_journal-7672	379	13	stock	stock	NOUN
american_scientific_journal-7672	379	14	markets	market	NOUN
american_scientific_journal-7672	379	15	,	,	PUNCT
american_scientific_journal-7672	379	16	such	such	ADJ
american_scientific_journal-7672	379	17	as	as	ADP
american_scientific_journal-7672	379	18	on	on	ADP
american_scientific_journal-7672	379	19	both	both	CCONJ
american_scientific_journal-7672	379	20	the	the	DET
american_scientific_journal-7672	379	21	london	london	PROPN
american_scientific_journal-7672	379	22	and	and	CCONJ
american_scientific_journal-7672	379	23	frankfurt	frankfurt	PROPN
american_scientific_journal-7672	379	24	stock	stock	NOUN
american_scientific_journal-7672	379	25	exchanges	exchange	NOUN
american_scientific_journal-7672	379	26	.	.	PUNCT
american_scientific_journal-7672	380	1	hence	hence	ADV
american_scientific_journal-7672	380	2	,	,	PUNCT
american_scientific_journal-7672	380	3	to	to	PART
american_scientific_journal-7672	380	4	avoid	avoid	VERB
american_scientific_journal-7672	380	5	double	double	ADJ
american_scientific_journal-7672	380	6	-	-	PUNCT
american_scientific_journal-7672	380	7	listed	list	VERB
american_scientific_journal-7672	380	8	firms	firm	NOUN
american_scientific_journal-7672	380	9	,	,	PUNCT
american_scientific_journal-7672	380	10	we	we	PRON
american_scientific_journal-7672	380	11	examined	examine	VERB
american_scientific_journal-7672	380	12	such	such	ADJ
american_scientific_journal-7672	380	13	firms	firm	NOUN
american_scientific_journal-7672	380	14	only	only	ADV
american_scientific_journal-7672	380	15	in	in	ADP
american_scientific_journal-7672	380	16	the	the	DET
american_scientific_journal-7672	380	17	stock	stock	NOUN
american_scientific_journal-7672	380	18	market	market	NOUN
american_scientific_journal-7672	380	19	of	of	ADP
american_scientific_journal-7672	380	20	the	the	DET
american_scientific_journal-7672	380	21	country	country	NOUN
american_scientific_journal-7672	380	22	in	in	ADP
american_scientific_journal-7672	380	23	which	which	PRON
american_scientific_journal-7672	380	24	they	they	PRON
american_scientific_journal-7672	380	25	had	have	VERB
american_scientific_journal-7672	380	26	their	their	PRON
american_scientific_journal-7672	380	27	official	official	ADJ
american_scientific_journal-7672	380	28	head	head	NOUN
american_scientific_journal-7672	380	29	office	office	NOUN
american_scientific_journal-7672	380	30	.	.	PUNCT
american_scientific_journal-7672	381	1	in	in	ADP
american_scientific_journal-7672	381	2	contrast	contrast	NOUN
american_scientific_journal-7672	381	3	to	to	ADP
american_scientific_journal-7672	381	4	many	many	ADJ
american_scientific_journal-7672	381	5	previous	previous	ADJ
american_scientific_journal-7672	381	6	studies	study	NOUN
american_scientific_journal-7672	381	7	that	that	PRON
american_scientific_journal-7672	381	8	have	have	AUX
american_scientific_journal-7672	381	9	used	use	VERB
american_scientific_journal-7672	381	10	small	small	ADJ
american_scientific_journal-7672	381	11	samples	sample	NOUN
american_scientific_journal-7672	381	12	,	,	PUNCT
american_scientific_journal-7672	381	13	our	our	PRON
american_scientific_journal-7672	381	14	research	research	NOUN
american_scientific_journal-7672	381	15	sought	seek	VERB
american_scientific_journal-7672	381	16	to	to	PART
american_scientific_journal-7672	381	17	investigate	investigate	VERB
american_scientific_journal-7672	381	18	most	most	ADJ
american_scientific_journal-7672	381	19	listed	list	VERB
american_scientific_journal-7672	381	20	companies	company	NOUN
american_scientific_journal-7672	381	21	of	of	ADP
american_scientific_journal-7672	381	22	the	the	DET
american_scientific_journal-7672	381	23	aforementioned	aforementioned	ADJ
american_scientific_journal-7672	381	24	countries	country	NOUN
american_scientific_journal-7672	381	25	,	,	PUNCT
american_scientific_journal-7672	381	26	in	in	ADP
american_scientific_journal-7672	381	27	order	order	NOUN
american_scientific_journal-7672	381	28	to	to	PART
american_scientific_journal-7672	381	29	avoid	avoid	VERB
american_scientific_journal-7672	381	30	any	any	DET
american_scientific_journal-7672	381	31	sampling	sample	VERB
american_scientific_journal-7672	381	32	bias	bias	NOUN
american_scientific_journal-7672	381	33	.	.	PUNCT
american_scientific_journal-7672	382	1	overall	overall	ADV
american_scientific_journal-7672	382	2	,	,	PUNCT
american_scientific_journal-7672	382	3	a	a	DET
american_scientific_journal-7672	382	4	total	total	NOUN
american_scientific_journal-7672	382	5	of	of	ADP
american_scientific_journal-7672	382	6	1,366	1,366	NUM
american_scientific_journal-7672	382	7	listed	list	VERB
american_scientific_journal-7672	382	8	companies	company	NOUN
american_scientific_journal-7672	382	9	was	be	AUX
american_scientific_journal-7672	382	10	examined	examine	VERB
american_scientific_journal-7672	382	11	for	for	ADP
american_scientific_journal-7672	382	12	the	the	DET
american_scientific_journal-7672	382	13	period	period	NOUN
american_scientific_journal-7672	382	14	2004–2009	2004–2009	NUM
american_scientific_journal-7672	382	15	.	.	PUNCT
american_scientific_journal-7672	383	1	this	this	DET
american_scientific_journal-7672	383	2	analysis	analysis	NOUN
american_scientific_journal-7672	383	3	period	period	NOUN
american_scientific_journal-7672	383	4	was	be	AUX
american_scientific_journal-7672	383	5	chosen	choose	VERB
american_scientific_journal-7672	383	6	to	to	PART
american_scientific_journal-7672	383	7	integrate	integrate	VERB
american_scientific_journal-7672	383	8	the	the	DET
american_scientific_journal-7672	383	9	impact	impact	NOUN
american_scientific_journal-7672	383	10	of	of	ADP
american_scientific_journal-7672	383	11	ifrs	ifrs	ADJ
american_scientific_journal-7672	383	12	implementation	implementation	NOUN
american_scientific_journal-7672	383	13	and	and	CCONJ
american_scientific_journal-7672	383	14	their	their	PRON
american_scientific_journal-7672	383	15	improvements	improvement	NOUN
american_scientific_journal-7672	383	16	,	,	PUNCT
american_scientific_journal-7672	383	17	as	as	ADV
american_scientific_journal-7672	383	18	well	well	ADV
american_scientific_journal-7672	383	19	as	as	ADP
american_scientific_journal-7672	383	20	the	the	DET
american_scientific_journal-7672	383	21	first	first	ADJ
american_scientific_journal-7672	383	22	consequences	consequence	NOUN
american_scientific_journal-7672	383	23	of	of	ADP
american_scientific_journal-7672	383	24	the	the	DET
american_scientific_journal-7672	383	25	global	global	ADJ
american_scientific_journal-7672	383	26	financial	financial	ADJ
american_scientific_journal-7672	383	27	crisis	crisis	NOUN
american_scientific_journal-7672	383	28	of	of	ADP
american_scientific_journal-7672	383	29	2008	2008	NUM
american_scientific_journal-7672	383	30	.	.	PUNCT
american_scientific_journal-7672	384	1	following	follow	VERB
american_scientific_journal-7672	384	2	the	the	DET
american_scientific_journal-7672	384	3	literature	literature	NOUN
american_scientific_journal-7672	384	4	,	,	PUNCT
american_scientific_journal-7672	384	5	in	in	ADP
american_scientific_journal-7672	384	6	most	most	ADJ
american_scientific_journal-7672	384	7	cases	case	NOUN
american_scientific_journal-7672	384	8	we	we	PRON
american_scientific_journal-7672	384	9	decided	decide	VERB
american_scientific_journal-7672	384	10	to	to	PART
american_scientific_journal-7672	384	11	expand	expand	VERB
american_scientific_journal-7672	384	12	our	our	PRON
american_scientific_journal-7672	384	13	analysis	analysis	NOUN
american_scientific_journal-7672	384	14	to	to	ADP
american_scientific_journal-7672	384	15	a	a	DET
american_scientific_journal-7672	384	16	year	year	NOUN
american_scientific_journal-7672	384	17	before	before	ADV
american_scientific_journal-7672	384	18	and	and	CCONJ
american_scientific_journal-7672	384	19	after	after	ADP
american_scientific_journal-7672	384	20	the	the	DET
american_scientific_journal-7672	384	21	examined	examine	VERB
american_scientific_journal-7672	384	22	issues	issue	NOUN
american_scientific_journal-7672	384	23	.	.	PUNCT
american_scientific_journal-7672	385	1	this	this	PRON
american_scientific_journal-7672	385	2	would	would	AUX
american_scientific_journal-7672	385	3	reduce	reduce	VERB
american_scientific_journal-7672	385	4	bias	bias	NOUN
american_scientific_journal-7672	385	5	by	by	ADP
american_scientific_journal-7672	385	6	examining	examine	VERB
american_scientific_journal-7672	385	7	long	long	ADJ
american_scientific_journal-7672	385	8	-	-	PUNCT
american_scientific_journal-7672	385	9	term	term	NOUN
american_scientific_journal-7672	385	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	385	11	performance	performance	NOUN
american_scientific_journal-7672	385	12	.	.	PUNCT
american_scientific_journal-7672	386	1	an	an	DET
american_scientific_journal-7672	386	2	appropriate	appropriate	ADJ
american_scientific_journal-7672	386	3	timeframe	timeframe	NOUN
american_scientific_journal-7672	386	4	was	be	AUX
american_scientific_journal-7672	386	5	therefore	therefore	ADV
american_scientific_journal-7672	386	6	essential	essential	ADJ
american_scientific_journal-7672	386	7	.	.	PUNCT
american_scientific_journal-7672	387	1	for	for	ADP
american_scientific_journal-7672	387	2	example	example	NOUN
american_scientific_journal-7672	387	3	,	,	PUNCT
american_scientific_journal-7672	387	4	stenheim	stenheim	PROPN
american_scientific_journal-7672	387	5	and	and	CCONJ
american_scientific_journal-7672	387	6	madsen	madsen	PROPN
american_scientific_journal-7672	388	1	[	[	X
american_scientific_journal-7672	388	2	119	119	NUM
american_scientific_journal-7672	388	3	]	]	PUNCT
american_scientific_journal-7672	388	4	exhibit	exhibit	VERB
american_scientific_journal-7672	388	5	different	different	ADJ
american_scientific_journal-7672	388	6	results	result	NOUN
american_scientific_journal-7672	388	7	for	for	ADP
american_scientific_journal-7672	388	8	the	the	DET
american_scientific_journal-7672	388	9	same	same	ADJ
american_scientific_journal-7672	388	10	country	country	NOUN
american_scientific_journal-7672	388	11	,	,	PUNCT
american_scientific_journal-7672	388	12	in	in	ADP
american_scientific_journal-7672	388	13	contrast	contrast	NOUN
american_scientific_journal-7672	388	14	to	to	PART
american_scientific_journal-7672	388	15	gjerde	gjerde	VERB
american_scientific_journal-7672	388	16	and	and	CCONJ
american_scientific_journal-7672	388	17	his	his	PRON
american_scientific_journal-7672	388	18	colleagues	colleague	NOUN
american_scientific_journal-7672	389	1	[	[	X
american_scientific_journal-7672	389	2	120	120	NUM
american_scientific_journal-7672	389	3	]	]	PUNCT
american_scientific_journal-7672	389	4	who	who	PRON
american_scientific_journal-7672	389	5	examine	examine	VERB
american_scientific_journal-7672	389	6	a	a	DET
american_scientific_journal-7672	389	7	shorter	short	ADJ
american_scientific_journal-7672	389	8	period	period	NOUN
american_scientific_journal-7672	389	9	of	of	ADP
american_scientific_journal-7672	389	10	firm	firm	ADJ
american_scientific_journal-7672	389	11	-	-	PUNCT
american_scientific_journal-7672	389	12	year	year	NOUN
american_scientific_journal-7672	389	13	observations	observation	NOUN
american_scientific_journal-7672	389	14	.	.	PUNCT
american_scientific_journal-7672	390	1	finally	finally	ADV
american_scientific_journal-7672	390	2	,	,	PUNCT
american_scientific_journal-7672	390	3	we	we	PRON
american_scientific_journal-7672	390	4	assumed	assume	VERB
american_scientific_journal-7672	390	5	that	that	SCONJ
american_scientific_journal-7672	390	6	the	the	DET
american_scientific_journal-7672	390	7	fiscal	fiscal	ADJ
american_scientific_journal-7672	390	8	year	year	NOUN
american_scientific_journal-7672	390	9	of	of	ADP
american_scientific_journal-7672	390	10	each	each	DET
american_scientific_journal-7672	390	11	company	company	NOUN
american_scientific_journal-7672	390	12	was	be	AUX
american_scientific_journal-7672	390	13	a	a	DET
american_scientific_journal-7672	390	14	full	full	ADJ
american_scientific_journal-7672	390	15	year	year	NOUN
american_scientific_journal-7672	390	16	.	.	PUNCT
american_scientific_journal-7672	391	1	this	this	PRON
american_scientific_journal-7672	391	2	is	be	AUX
american_scientific_journal-7672	391	3	important	important	ADJ
american_scientific_journal-7672	391	4	because	because	SCONJ
american_scientific_journal-7672	391	5	most	most	ADJ
american_scientific_journal-7672	391	6	firms	firm	NOUN
american_scientific_journal-7672	391	7	in	in	ADP
american_scientific_journal-7672	391	8	australia	australia	PROPN
american_scientific_journal-7672	391	9	prefer	prefer	VERB
american_scientific_journal-7672	391	10	to	to	PART
american_scientific_journal-7672	391	11	release	release	VERB
american_scientific_journal-7672	391	12	mid	mid	ADJ
american_scientific_journal-7672	391	13	-	-	ADJ
american_scientific_journal-7672	391	14	term	term	ADJ
american_scientific_journal-7672	391	15	financial	financial	ADJ
american_scientific_journal-7672	391	16	statements	statement	NOUN
american_scientific_journal-7672	391	17	.	.	PUNCT
american_scientific_journal-7672	392	1	for	for	SCONJ
american_scientific_journal-7672	392	2	these	these	DET
american_scientific_journal-7672	392	3	data	datum	NOUN
american_scientific_journal-7672	392	4	to	to	PART
american_scientific_journal-7672	392	5	be	be	AUX
american_scientific_journal-7672	392	6	gathered	gather	VERB
american_scientific_journal-7672	392	7	,	,	PUNCT
american_scientific_journal-7672	392	8	we	we	PRON
american_scientific_journal-7672	392	9	first	first	ADV
american_scientific_journal-7672	392	10	focused	focus	VERB
american_scientific_journal-7672	392	11	on	on	ADP
american_scientific_journal-7672	392	12	databases	database	NOUN
american_scientific_journal-7672	392	13	such	such	ADJ
american_scientific_journal-7672	392	14	as	as	ADP
american_scientific_journal-7672	392	15	amadeus	amadeus	NOUN
american_scientific_journal-7672	392	16	and	and	CCONJ
american_scientific_journal-7672	392	17	screener	screener	NOUN
american_scientific_journal-7672	392	18	,	,	PUNCT
american_scientific_journal-7672	392	19	but	but	CCONJ
american_scientific_journal-7672	392	20	since	since	SCONJ
american_scientific_journal-7672	392	21	they	they	PRON
american_scientific_journal-7672	392	22	did	do	AUX
american_scientific_journal-7672	392	23	not	not	PART
american_scientific_journal-7672	392	24	provide	provide	VERB
american_scientific_journal-7672	392	25	all	all	DET
american_scientific_journal-7672	392	26	the	the	DET
american_scientific_journal-7672	392	27	data	datum	NOUN
american_scientific_journal-7672	392	28	needed	need	VERB
american_scientific_journal-7672	392	29	,	,	PUNCT
american_scientific_journal-7672	392	30	we	we	PRON
american_scientific_journal-7672	392	31	searched	search	VERB
american_scientific_journal-7672	392	32	separately	separately	ADV
american_scientific_journal-7672	392	33	for	for	ADP
american_scientific_journal-7672	392	34	each	each	DET
american_scientific_journal-7672	392	35	firm	firm	NOUN
american_scientific_journal-7672	392	36	’s	’s	PART
american_scientific_journal-7672	392	37	financials	financial	NOUN
american_scientific_journal-7672	392	38	.	.	PUNCT
american_scientific_journal-7672	393	1	in	in	ADP
american_scientific_journal-7672	393	2	these	these	DET
american_scientific_journal-7672	393	3	cases	case	NOUN
american_scientific_journal-7672	393	4	,	,	PUNCT
american_scientific_journal-7672	393	5	we	we	PRON
american_scientific_journal-7672	393	6	also	also	ADV
american_scientific_journal-7672	393	7	had	have	VERB
american_scientific_journal-7672	393	8	recourse	recourse	NOUN
american_scientific_journal-7672	393	9	to	to	ADP
american_scientific_journal-7672	393	10	economic	economic	ADJ
american_scientific_journal-7672	393	11	websites	website	NOUN
american_scientific_journal-7672	393	12	such	such	ADJ
american_scientific_journal-7672	393	13	as	as	ADP
american_scientific_journal-7672	393	14	bloomberg	bloomberg	PROPN
american_scientific_journal-7672	393	15	,	,	PUNCT
american_scientific_journal-7672	393	16	marketwatch	marketwatch	PROPN
american_scientific_journal-7672	393	17	,	,	PUNCT
american_scientific_journal-7672	393	18	morningstar	morningstar	PROPN
american_scientific_journal-7672	393	19	and	and	CCONJ
american_scientific_journal-7672	393	20	the	the	DET
american_scientific_journal-7672	393	21	financial	financial	ADJ
american_scientific_journal-7672	393	22	times	time	NOUN
american_scientific_journal-7672	393	23	,	,	PUNCT
american_scientific_journal-7672	393	24	and	and	CCONJ
american_scientific_journal-7672	393	25	databases	database	NOUN
american_scientific_journal-7672	393	26	such	such	ADJ
american_scientific_journal-7672	393	27	as	as	ADP
american_scientific_journal-7672	393	28	factiva	factiva	NOUN
american_scientific_journal-7672	393	29	and	and	CCONJ
american_scientific_journal-7672	393	30	lexisnexis	lexisnexis	VERB
american_scientific_journal-7672	393	31	to	to	ADP
american_scientific_journal-7672	393	32	access	access	NOUN
american_scientific_journal-7672	393	33	companies	company	NOUN
american_scientific_journal-7672	393	34	’	’	PART
american_scientific_journal-7672	393	35	announcements	announcement	NOUN
american_scientific_journal-7672	393	36	,	,	PUNCT
american_scientific_journal-7672	393	37	find	find	VERB
american_scientific_journal-7672	393	38	their	their	PRON
american_scientific_journal-7672	393	39	official	official	ADJ
american_scientific_journal-7672	393	40	websites	website	NOUN
american_scientific_journal-7672	393	41	,	,	PUNCT
american_scientific_journal-7672	393	42	and	and	CCONJ
american_scientific_journal-7672	393	43	download	download	NOUN
american_scientific_journal-7672	393	44	firms	firm	NOUN
american_scientific_journal-7672	393	45	’	'	PUNCT
american_scientific_journal-7672	393	46	annual	annual	ADJ
american_scientific_journal-7672	393	47	reports	report	NOUN
american_scientific_journal-7672	393	48	and	and	CCONJ
american_scientific_journal-7672	393	49	statements	statement	NOUN
american_scientific_journal-7672	393	50	.	.	PUNCT
american_scientific_journal-7672	394	1	we	we	PRON
american_scientific_journal-7672	394	2	also	also	ADV
american_scientific_journal-7672	394	3	focused	focus	VERB
american_scientific_journal-7672	394	4	on	on	ADP
american_scientific_journal-7672	394	5	detailed	detailed	ADJ
american_scientific_journal-7672	394	6	information	information	NOUN
american_scientific_journal-7672	394	7	from	from	ADP
american_scientific_journal-7672	394	8	the	the	DET
american_scientific_journal-7672	394	9	footnotes	footnote	NOUN
american_scientific_journal-7672	394	10	of	of	ADP
american_scientific_journal-7672	394	11	annual	annual	ADJ
american_scientific_journal-7672	394	12	reports	report	NOUN
american_scientific_journal-7672	394	13	and	and	CCONJ
american_scientific_journal-7672	394	14	firms	firm	NOUN
american_scientific_journal-7672	394	15	’	’	PART
american_scientific_journal-7672	394	16	disclosures	disclosure	NOUN
american_scientific_journal-7672	394	17	and	and	CCONJ
american_scientific_journal-7672	394	18	announcements	announcement	NOUN
american_scientific_journal-7672	394	19	.	.	PUNCT
american_scientific_journal-7672	395	1	4.2	4.2	NUM
american_scientific_journal-7672	395	2	data	datum	NOUN
american_scientific_journal-7672	395	3	analysis	analysis	NOUN
american_scientific_journal-7672	395	4	models	model	NOUN
american_scientific_journal-7672	395	5	for	for	ADP
american_scientific_journal-7672	395	6	the	the	DET
american_scientific_journal-7672	395	7	main	main	ADJ
american_scientific_journal-7672	395	8	data	datum	NOUN
american_scientific_journal-7672	395	9	analysis	analysis	NOUN
american_scientific_journal-7672	395	10	,	,	PUNCT
american_scientific_journal-7672	395	11	we	we	PRON
american_scientific_journal-7672	395	12	aimed	aim	VERB
american_scientific_journal-7672	395	13	to	to	PART
american_scientific_journal-7672	395	14	test	test	VERB
american_scientific_journal-7672	395	15	data	datum	NOUN
american_scientific_journal-7672	395	16	associations	association	NOUN
american_scientific_journal-7672	395	17	,	,	PUNCT
american_scientific_journal-7672	395	18	to	to	PART
american_scientific_journal-7672	395	19	assess	assess	VERB
american_scientific_journal-7672	395	20	the	the	DET
american_scientific_journal-7672	395	21	strength	strength	NOUN
american_scientific_journal-7672	395	22	of	of	ADP
american_scientific_journal-7672	395	23	their	their	PRON
american_scientific_journal-7672	395	24	relationships	relationship	NOUN
american_scientific_journal-7672	395	25	and	and	CCONJ
american_scientific_journal-7672	395	26	differences	difference	NOUN
american_scientific_journal-7672	395	27	,	,	PUNCT
american_scientific_journal-7672	395	28	and	and	CCONJ
american_scientific_journal-7672	395	29	to	to	PART
american_scientific_journal-7672	395	30	examine	examine	VERB
american_scientific_journal-7672	395	31	any	any	DET
american_scientific_journal-7672	395	32	trends	trend	NOUN
american_scientific_journal-7672	395	33	,	,	PUNCT
american_scientific_journal-7672	395	34	based	base	VERB
american_scientific_journal-7672	395	35	on	on	ADP
american_scientific_journal-7672	395	36	classical	classical	ADJ
american_scientific_journal-7672	395	37	statistical	statistical	ADJ
american_scientific_journal-7672	395	38	methods	method	NOUN
american_scientific_journal-7672	395	39	[	[	X
american_scientific_journal-7672	395	40	121	121	NUM
american_scientific_journal-7672	395	41	]	]	PUNCT
american_scientific_journal-7672	395	42	.	.	PUNCT
american_scientific_journal-7672	396	1	as	as	SCONJ
american_scientific_journal-7672	396	2	described	describe	VERB
american_scientific_journal-7672	396	3	previously	previously	ADV
american_scientific_journal-7672	396	4	,	,	PUNCT
american_scientific_journal-7672	396	5	these	these	DET
american_scientific_journal-7672	396	6	methods	method	NOUN
american_scientific_journal-7672	396	7	focus	focus	VERB
american_scientific_journal-7672	396	8	on	on	ADP
american_scientific_journal-7672	396	9	a	a	DET
american_scientific_journal-7672	396	10	number	number	NOUN
american_scientific_journal-7672	396	11	of	of	ADP
american_scientific_journal-7672	396	12	parametric	parametric	ADJ
american_scientific_journal-7672	396	13	statistics	statistic	NOUN
american_scientific_journal-7672	396	14	and	and	CCONJ
american_scientific_journal-7672	396	15	,	,	PUNCT
american_scientific_journal-7672	396	16	more	more	ADV
american_scientific_journal-7672	396	17	specifically	specifically	ADV
american_scientific_journal-7672	396	18	,	,	PUNCT
american_scientific_journal-7672	396	19	on	on	ADP
american_scientific_journal-7672	396	20	univariate	univariate	ADJ
american_scientific_journal-7672	396	21	and	and	CCONJ
american_scientific_journal-7672	396	22	multivariate	multivariate	VERB
american_scientific_journal-7672	396	23	statistical	statistical	ADJ
american_scientific_journal-7672	396	24	tests	test	NOUN
american_scientific_journal-7672	396	25	,	,	PUNCT
american_scientific_journal-7672	396	26	such	such	ADJ
american_scientific_journal-7672	396	27	as	as	ADP
american_scientific_journal-7672	396	28	pearson	pearson	PROPN
american_scientific_journal-7672	396	29	’s	’s	PART
american_scientific_journal-7672	396	30	correlation	correlation	NOUN
american_scientific_journal-7672	396	31	coefficient	coefficient	NOUN
american_scientific_journal-7672	396	32	,	,	PUNCT
american_scientific_journal-7672	396	33	binary	binary	ADJ
american_scientific_journal-7672	396	34	and	and	CCONJ
american_scientific_journal-7672	396	35	multinomial	multinomial	ADJ
american_scientific_journal-7672	396	36	logistic	logistic	ADJ
american_scientific_journal-7672	396	37	regression	regression	NOUN
american_scientific_journal-7672	396	38	analysis	analysis	NOUN
american_scientific_journal-7672	396	39	,	,	PUNCT
american_scientific_journal-7672	396	40	ordinary	ordinary	ADJ
american_scientific_journal-7672	396	41	least	least	ADJ
american_scientific_journal-7672	396	42	squares	square	NOUN
american_scientific_journal-7672	396	43	(	(	PUNCT
american_scientific_journal-7672	396	44	ols	ol	NOUN
american_scientific_journal-7672	396	45	)	)	PUNCT
american_scientific_journal-7672	396	46	regression	regression	VERB
american_scientific_journal-7672	396	47	analysis	analysis	NOUN
american_scientific_journal-7672	396	48	and	and	CCONJ
american_scientific_journal-7672	396	49	multilevel	multilevel	NOUN
american_scientific_journal-7672	396	50	models	model	NOUN
american_scientific_journal-7672	396	51	.	.	PUNCT
american_scientific_journal-7672	397	1	in	in	ADP
american_scientific_journal-7672	397	2	addition	addition	NOUN
american_scientific_journal-7672	397	3	,	,	PUNCT
american_scientific_journal-7672	397	4	independent	independent	ADJ
american_scientific_journal-7672	397	5	sample	sample	NOUN
american_scientific_journal-7672	397	6	f	f	X
american_scientific_journal-7672	397	7	-	-	PUNCT
american_scientific_journal-7672	397	8	tests	test	NOUN
american_scientific_journal-7672	397	9	and	and	CCONJ
american_scientific_journal-7672	397	10	t	t	NOUN
american_scientific_journal-7672	397	11	-	-	PUNCT
american_scientific_journal-7672	397	12	tests	test	NOUN
american_scientific_journal-7672	397	13	were	be	AUX
american_scientific_journal-7672	397	14	performed	perform	VERB
american_scientific_journal-7672	397	15	to	to	PART
american_scientific_journal-7672	397	16	test	test	VERB
american_scientific_journal-7672	397	17	the	the	DET
american_scientific_journal-7672	397	18	accuracy	accuracy	NOUN
american_scientific_journal-7672	397	19	of	of	ADP
american_scientific_journal-7672	397	20	the	the	DET
american_scientific_journal-7672	397	21	standard	standard	ADJ
american_scientific_journal-7672	397	22	deviation	deviation	NOUN
american_scientific_journal-7672	397	23	and	and	CCONJ
american_scientific_journal-7672	397	24	significance	significance	NOUN
american_scientific_journal-7672	397	25	of	of	ADP
american_scientific_journal-7672	397	26	the	the	DET
american_scientific_journal-7672	397	27	mean	mean	NOUN
american_scientific_journal-7672	397	28	respectively	respectively	ADV
american_scientific_journal-7672	397	29	,	,	PUNCT
american_scientific_journal-7672	397	30	to	to	PART
american_scientific_journal-7672	397	31	contribute	contribute	VERB
american_scientific_journal-7672	397	32	to	to	ADP
american_scientific_journal-7672	397	33	the	the	DET
american_scientific_journal-7672	397	34	comparability	comparability	NOUN
american_scientific_journal-7672	397	35	of	of	ADP
american_scientific_journal-7672	397	36	the	the	DET
american_scientific_journal-7672	397	37	index	index	NOUN
american_scientific_journal-7672	397	38	across	across	ADP
american_scientific_journal-7672	397	39	values	value	NOUN
american_scientific_journal-7672	397	40	[	[	X
american_scientific_journal-7672	397	41	122	122	NUM
american_scientific_journal-7672	397	42	]	]	PUNCT
american_scientific_journal-7672	397	43	.	.	PUNCT
american_scientific_journal-7672	398	1	each	each	DET
american_scientific_journal-7672	398	2	test	test	NOUN
american_scientific_journal-7672	398	3	is	be	AUX
american_scientific_journal-7672	398	4	useful	useful	ADJ
american_scientific_journal-7672	398	5	for	for	ADP
american_scientific_journal-7672	398	6	analysing	analyse	VERB
american_scientific_journal-7672	398	7	specific	specific	ADJ
american_scientific_journal-7672	398	8	value	value	NOUN
american_scientific_journal-7672	398	9	categories	category	NOUN
american_scientific_journal-7672	398	10	according	accord	VERB
american_scientific_journal-7672	398	11	to	to	ADP
american_scientific_journal-7672	398	12	the	the	DET
american_scientific_journal-7672	398	13	needs	need	NOUN
american_scientific_journal-7672	398	14	of	of	ADP
american_scientific_journal-7672	398	15	each	each	DET
american_scientific_journal-7672	398	16	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	398	17	,	,	PUNCT
american_scientific_journal-7672	398	18	9	9	NUM
american_scientific_journal-7672	398	19	and	and	CCONJ
american_scientific_journal-7672	398	20	despite	despite	SCONJ
american_scientific_journal-7672	398	21	their	their	PRON
american_scientific_journal-7672	398	22	differences	difference	NOUN
american_scientific_journal-7672	398	23	,	,	PUNCT
american_scientific_journal-7672	398	24	as	as	ADP
american_scientific_journal-7672	398	25	parametric	parametric	ADJ
american_scientific_journal-7672	398	26	analysis	analysis	NOUN
american_scientific_journal-7672	398	27	methods	method	NOUN
american_scientific_journal-7672	398	28	they	they	PRON
american_scientific_journal-7672	398	29	follow	follow	VERB
american_scientific_journal-7672	398	30	a	a	DET
american_scientific_journal-7672	398	31	number	number	NOUN
american_scientific_journal-7672	398	32	of	of	ADP
american_scientific_journal-7672	398	33	shared	share	VERB
american_scientific_journal-7672	398	34	assumptions	assumption	NOUN
american_scientific_journal-7672	398	35	,	,	PUNCT
american_scientific_journal-7672	398	36	including	include	VERB
american_scientific_journal-7672	398	37	levels	level	NOUN
american_scientific_journal-7672	398	38	of	of	ADP
american_scientific_journal-7672	398	39	measurement	measurement	NOUN
american_scientific_journal-7672	398	40	and	and	CCONJ
american_scientific_journal-7672	398	41	sample	sample	NOUN
american_scientific_journal-7672	398	42	size	size	NOUN
american_scientific_journal-7672	398	43	requirements	requirement	NOUN
american_scientific_journal-7672	398	44	.	.	PUNCT
american_scientific_journal-7672	399	1	in	in	ADP
american_scientific_journal-7672	399	2	particular	particular	ADJ
american_scientific_journal-7672	399	3	,	,	PUNCT
american_scientific_journal-7672	399	4	the	the	DET
american_scientific_journal-7672	399	5	project	project	NOUN
american_scientific_journal-7672	399	6	considered	consider	VERB
american_scientific_journal-7672	399	7	the	the	DET
american_scientific_journal-7672	399	8	assumptions	assumption	NOUN
american_scientific_journal-7672	399	9	of	of	ADP
american_scientific_journal-7672	399	10	linearity	linearity	NOUN
american_scientific_journal-7672	399	11	,	,	PUNCT
american_scientific_journal-7672	399	12	normality	normality	NOUN
american_scientific_journal-7672	399	13	,	,	PUNCT
american_scientific_journal-7672	399	14	homogeneity	homogeneity	NOUN
american_scientific_journal-7672	399	15	and	and	CCONJ
american_scientific_journal-7672	399	16	independence	independence	NOUN
american_scientific_journal-7672	399	17	.	.	PUNCT
american_scientific_journal-7672	400	1	linearity	linearity	NOUN
american_scientific_journal-7672	400	2	refers	refer	VERB
american_scientific_journal-7672	400	3	to	to	ADP
american_scientific_journal-7672	400	4	the	the	DET
american_scientific_journal-7672	400	5	relationship	relationship	NOUN
american_scientific_journal-7672	400	6	between	between	ADP
american_scientific_journal-7672	400	7	the	the	DET
american_scientific_journal-7672	400	8	dependent	dependent	ADJ
american_scientific_journal-7672	400	9	and	and	CCONJ
american_scientific_journal-7672	400	10	independent	independent	ADJ
american_scientific_journal-7672	400	11	variables	variable	NOUN
american_scientific_journal-7672	400	12	,	,	PUNCT
american_scientific_journal-7672	400	13	which	which	PRON
american_scientific_journal-7672	400	14	should	should	AUX
american_scientific_journal-7672	400	15	be	be	AUX
american_scientific_journal-7672	400	16	linear	linear	ADJ
american_scientific_journal-7672	400	17	and	and	CCONJ
american_scientific_journal-7672	400	18	9	9	NUM
american_scientific_journal-7672	400	19	logistic	logistic	ADJ
american_scientific_journal-7672	400	20	regression	regression	NOUN
american_scientific_journal-7672	400	21	,	,	PUNCT
american_scientific_journal-7672	400	22	for	for	ADP
american_scientific_journal-7672	400	23	example	example	NOUN
american_scientific_journal-7672	400	24	,	,	PUNCT
american_scientific_journal-7672	400	25	is	be	AUX
american_scientific_journal-7672	400	26	useful	useful	ADJ
american_scientific_journal-7672	400	27	in	in	ADP
american_scientific_journal-7672	400	28	analysing	analyse	VERB
american_scientific_journal-7672	400	29	categorical	categorical	ADJ
american_scientific_journal-7672	400	30	data	datum	NOUN
american_scientific_journal-7672	400	31	,	,	PUNCT
american_scientific_journal-7672	400	32	as	as	SCONJ
american_scientific_journal-7672	400	33	the	the	DET
american_scientific_journal-7672	400	34	dependent	dependent	ADJ
american_scientific_journal-7672	400	35	variable	variable	NOUN
american_scientific_journal-7672	400	36	is	be	AUX
american_scientific_journal-7672	400	37	dichotomous	dichotomous	ADJ
american_scientific_journal-7672	400	38	and	and	CCONJ
american_scientific_journal-7672	400	39	takes	take	VERB
american_scientific_journal-7672	400	40	only	only	ADV
american_scientific_journal-7672	400	41	two	two	NUM
american_scientific_journal-7672	400	42	values	value	NOUN
american_scientific_journal-7672	400	43	,	,	PUNCT
american_scientific_journal-7672	400	44	i.e.	i.e.	X
american_scientific_journal-7672	400	45	0	0	NUM
american_scientific_journal-7672	400	46	and	and	CCONJ
american_scientific_journal-7672	400	47	1	1	NUM
american_scientific_journal-7672	401	1	[	[	X
american_scientific_journal-7672	401	2	125,126	125,126	NUM
american_scientific_journal-7672	401	3	]	]	PUNCT
american_scientific_journal-7672	401	4	.	.	PUNCT
american_scientific_journal-7672	402	1	multinomial	multinomial	ADJ
american_scientific_journal-7672	402	2	regressions	regression	NOUN
american_scientific_journal-7672	402	3	are	be	AUX
american_scientific_journal-7672	402	4	appropriate	appropriate	ADJ
american_scientific_journal-7672	402	5	for	for	ADP
american_scientific_journal-7672	402	6	more	more	ADJ
american_scientific_journal-7672	402	7	than	than	ADP
american_scientific_journal-7672	402	8	one	one	NUM
american_scientific_journal-7672	402	9	explained	explain	VERB
american_scientific_journal-7672	402	10	variable	variable	NOUN
american_scientific_journal-7672	402	11	,	,	PUNCT
american_scientific_journal-7672	402	12	while	while	SCONJ
american_scientific_journal-7672	402	13	linear	linear	ADJ
american_scientific_journal-7672	402	14	regression	regression	NOUN
american_scientific_journal-7672	402	15	can	can	AUX
american_scientific_journal-7672	402	16	not	not	PART
american_scientific_journal-7672	402	17	be	be	AUX
american_scientific_journal-7672	402	18	used	use	VERB
american_scientific_journal-7672	402	19	with	with	ADP
american_scientific_journal-7672	402	20	categorical	categorical	ADJ
american_scientific_journal-7672	402	21	dependent	dependent	ADJ
american_scientific_journal-7672	402	22	variables	variable	NOUN
american_scientific_journal-7672	402	23	.	.	PUNCT
american_scientific_journal-7672	403	1	american	american	ADJ
american_scientific_journal-7672	403	2	academic	academic	ADJ
american_scientific_journal-7672	403	3	scientific	scientific	ADJ
american_scientific_journal-7672	403	4	research	research	NOUN
american_scientific_journal-7672	403	5	journal	journal	NOUN
american_scientific_journal-7672	403	6	for	for	ADP
american_scientific_journal-7672	403	7	engineering	engineering	NOUN
american_scientific_journal-7672	403	8	,	,	PUNCT
american_scientific_journal-7672	403	9	technology	technology	NOUN
american_scientific_journal-7672	403	10	,	,	PUNCT
american_scientific_journal-7672	403	11	and	and	CCONJ
american_scientific_journal-7672	403	12	sciences	science	NOUN
american_scientific_journal-7672	403	13	(	(	PUNCT
american_scientific_journal-7672	403	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	403	15	)	)	PUNCT
american_scientific_journal-7672	403	16	(	(	PUNCT
american_scientific_journal-7672	403	17	2022	2022	NUM
american_scientific_journal-7672	403	18	)	)	PUNCT
american_scientific_journal-7672	403	19	volume	volume	NOUN
american_scientific_journal-7672	403	20	89	89	NUM
american_scientific_journal-7672	403	21	,	,	PUNCT
american_scientific_journal-7672	403	22	no1	no1	PROPN
american_scientific_journal-7672	403	23	,	,	PUNCT
american_scientific_journal-7672	403	24	pp	pp	ADV
american_scientific_journal-7672	403	25	73	73	NUM
american_scientific_journal-7672	403	26	-	-	SYM
american_scientific_journal-7672	403	27	123	123	NUM
american_scientific_journal-7672	403	28	89	89	NUM
american_scientific_journal-7672	403	29	is	be	AUX
american_scientific_journal-7672	403	30	easily	easily	ADV
american_scientific_journal-7672	403	31	examined	examine	VERB
american_scientific_journal-7672	403	32	through	through	ADP
american_scientific_journal-7672	403	33	residual	residual	ADJ
american_scientific_journal-7672	403	34	plots	plot	NOUN
american_scientific_journal-7672	403	35	.	.	PUNCT
american_scientific_journal-7672	404	1	furthermore	furthermore	ADV
american_scientific_journal-7672	404	2	,	,	PUNCT
american_scientific_journal-7672	404	3	the	the	DET
american_scientific_journal-7672	404	4	numerical	numerical	ADJ
american_scientific_journal-7672	404	5	data	datum	NOUN
american_scientific_journal-7672	404	6	were	be	AUX
american_scientific_journal-7672	404	7	examined	examine	VERB
american_scientific_journal-7672	404	8	to	to	PART
american_scientific_journal-7672	404	9	establish	establish	VERB
american_scientific_journal-7672	404	10	whether	whether	SCONJ
american_scientific_journal-7672	404	11	they	they	PRON
american_scientific_journal-7672	404	12	followed	follow	VERB
american_scientific_journal-7672	404	13	a	a	DET
american_scientific_journal-7672	404	14	normal	normal	ADJ
american_scientific_journal-7672	404	15	distribution	distribution	NOUN
american_scientific_journal-7672	404	16	.	.	PUNCT
american_scientific_journal-7672	405	1	for	for	ADP
american_scientific_journal-7672	405	2	this	this	DET
american_scientific_journal-7672	405	3	reason	reason	NOUN
american_scientific_journal-7672	405	4	,	,	PUNCT
american_scientific_journal-7672	405	5	the	the	DET
american_scientific_journal-7672	405	6	study	study	NOUN
american_scientific_journal-7672	405	7	employed	employ	VERB
american_scientific_journal-7672	405	8	wilcoxon	wilcoxon	VERB
american_scientific_journal-7672	405	9	,	,	PUNCT
american_scientific_journal-7672	405	10	skewness	skewness	NOUN
american_scientific_journal-7672	405	11	and	and	CCONJ
american_scientific_journal-7672	405	12	kurtosis	kurtosis	VERB
american_scientific_journal-7672	405	13	tests	test	NOUN
american_scientific_journal-7672	405	14	[	[	X
american_scientific_journal-7672	405	15	122,123	122,123	NUM
american_scientific_journal-7672	405	16	]	]	PUNCT
american_scientific_journal-7672	405	17	.	.	PUNCT
american_scientific_journal-7672	406	1	although	although	SCONJ
american_scientific_journal-7672	406	2	the	the	DET
american_scientific_journal-7672	406	3	sample	sample	NOUN
american_scientific_journal-7672	406	4	was	be	AUX
american_scientific_journal-7672	406	5	relatively	relatively	ADV
american_scientific_journal-7672	406	6	large	large	ADJ
american_scientific_journal-7672	406	7	,	,	PUNCT
american_scientific_journal-7672	406	8	applying	apply	VERB
american_scientific_journal-7672	406	9	the	the	DET
american_scientific_journal-7672	406	10	central	central	ADJ
american_scientific_journal-7672	406	11	limit	limit	NOUN
american_scientific_journal-7672	406	12	theorem	theorem	VERB
american_scientific_journal-7672	406	13	[	[	X
american_scientific_journal-7672	406	14	124	124	NUM
american_scientific_journal-7672	406	15	]	]	X
american_scientific_journal-7672	406	16	,	,	PUNCT
american_scientific_journal-7672	406	17	the	the	DET
american_scientific_journal-7672	406	18	data	datum	NOUN
american_scientific_journal-7672	406	19	were	be	AUX
american_scientific_journal-7672	406	20	treated	treat	VERB
american_scientific_journal-7672	406	21	carefully	carefully	ADV
american_scientific_journal-7672	406	22	because	because	SCONJ
american_scientific_journal-7672	406	23	of	of	ADP
american_scientific_journal-7672	406	24	possibly	possibly	ADV
american_scientific_journal-7672	406	25	skewed	skewed	ADJ
american_scientific_journal-7672	406	26	distributions	distribution	NOUN
american_scientific_journal-7672	406	27	[	[	X
american_scientific_journal-7672	406	28	123	123	NUM
american_scientific_journal-7672	406	29	]	]	PUNCT
american_scientific_journal-7672	406	30	.	.	PUNCT
american_scientific_journal-7672	407	1	outliers	outlier	NOUN
american_scientific_journal-7672	407	2	that	that	PRON
american_scientific_journal-7672	407	3	might	might	AUX
american_scientific_journal-7672	407	4	significantly	significantly	ADV
american_scientific_journal-7672	407	5	affect	affect	VERB
american_scientific_journal-7672	407	6	the	the	DET
american_scientific_journal-7672	407	7	empirical	empirical	ADJ
american_scientific_journal-7672	407	8	results	result	NOUN
american_scientific_journal-7672	407	9	were	be	AUX
american_scientific_journal-7672	407	10	excluded	exclude	VERB
american_scientific_journal-7672	407	11	from	from	ADP
american_scientific_journal-7672	407	12	the	the	DET
american_scientific_journal-7672	407	13	standardised	standardised	ADJ
american_scientific_journal-7672	407	14	residuals	residual	NOUN
american_scientific_journal-7672	407	15	.	.	PUNCT
american_scientific_journal-7672	408	1	concerning	concern	VERB
american_scientific_journal-7672	408	2	the	the	DET
american_scientific_journal-7672	408	3	homogeneity	homogeneity	NOUN
american_scientific_journal-7672	408	4	of	of	ADP
american_scientific_journal-7672	408	5	variance	variance	NOUN
american_scientific_journal-7672	408	6	,	,	PUNCT
american_scientific_journal-7672	408	7	we	we	PRON
american_scientific_journal-7672	408	8	tested	test	VERB
american_scientific_journal-7672	408	9	whether	whether	SCONJ
american_scientific_journal-7672	408	10	controlled	control	VERB
american_scientific_journal-7672	408	11	and	and	CCONJ
american_scientific_journal-7672	408	12	measured	measure	VERB
american_scientific_journal-7672	408	13	data	datum	NOUN
american_scientific_journal-7672	408	14	had	have	VERB
american_scientific_journal-7672	408	15	equal	equal	ADJ
american_scientific_journal-7672	408	16	variances	variance	NOUN
american_scientific_journal-7672	408	17	(	(	PUNCT
american_scientific_journal-7672	408	18	homoscedasticity	homoscedasticity	NOUN
american_scientific_journal-7672	408	19	)	)	PUNCT
american_scientific_journal-7672	408	20	or	or	CCONJ
american_scientific_journal-7672	408	21	not	not	PART
american_scientific_journal-7672	408	22	(	(	PUNCT
american_scientific_journal-7672	408	23	heteroscedasticity	heteroscedasticity	NOUN
american_scientific_journal-7672	408	24	)	)	PUNCT
american_scientific_journal-7672	408	25	.	.	PUNCT
american_scientific_journal-7672	409	1	the	the	DET
american_scientific_journal-7672	409	2	analysis	analysis	NOUN
american_scientific_journal-7672	409	3	software	software	NOUN
american_scientific_journal-7672	409	4	contains	contain	VERB
american_scientific_journal-7672	409	5	statistical	statistical	ADJ
american_scientific_journal-7672	409	6	tests	test	NOUN
american_scientific_journal-7672	409	7	for	for	ADP
american_scientific_journal-7672	409	8	this	this	DET
american_scientific_journal-7672	409	9	purpose	purpose	NOUN
american_scientific_journal-7672	409	10	,	,	PUNCT
american_scientific_journal-7672	409	11	and	and	CCONJ
american_scientific_journal-7672	409	12	we	we	PRON
american_scientific_journal-7672	409	13	used	use	VERB
american_scientific_journal-7672	409	14	levene	levene	NOUN
american_scientific_journal-7672	409	15	’s	’s	PART
american_scientific_journal-7672	409	16	[	[	X
american_scientific_journal-7672	409	17	125	125	NUM
american_scientific_journal-7672	409	18	]	]	PUNCT
american_scientific_journal-7672	409	19	test	test	NOUN
american_scientific_journal-7672	409	20	.	.	PUNCT
american_scientific_journal-7672	410	1	finally	finally	ADV
american_scientific_journal-7672	410	2	,	,	PUNCT
american_scientific_journal-7672	410	3	particular	particular	ADJ
american_scientific_journal-7672	410	4	attention	attention	NOUN
american_scientific_journal-7672	410	5	was	be	AUX
american_scientific_journal-7672	410	6	paid	pay	VERB
american_scientific_journal-7672	410	7	to	to	ADP
american_scientific_journal-7672	410	8	the	the	DET
american_scientific_journal-7672	410	9	independence	independence	NOUN
american_scientific_journal-7672	410	10	of	of	ADP
american_scientific_journal-7672	410	11	measures	measure	NOUN
american_scientific_journal-7672	410	12	,	,	PUNCT
american_scientific_journal-7672	410	13	meaning	mean	VERB
american_scientific_journal-7672	410	14	the	the	DET
american_scientific_journal-7672	410	15	absence	absence	NOUN
american_scientific_journal-7672	410	16	of	of	ADP
american_scientific_journal-7672	410	17	correlation	correlation	NOUN
american_scientific_journal-7672	410	18	between	between	ADP
american_scientific_journal-7672	410	19	two	two	NUM
american_scientific_journal-7672	410	20	or	or	CCONJ
american_scientific_journal-7672	410	21	more	more	ADV
american_scientific_journal-7672	410	22	independent	independent	ADJ
american_scientific_journal-7672	410	23	variables	variable	NOUN
american_scientific_journal-7672	410	24	,	,	PUNCT
american_scientific_journal-7672	410	25	to	to	PART
american_scientific_journal-7672	410	26	avoid	avoid	VERB
american_scientific_journal-7672	410	27	collinearity	collinearity	NOUN
american_scientific_journal-7672	410	28	or	or	CCONJ
american_scientific_journal-7672	410	29	multicollinearity	multicollinearity	NOUN
american_scientific_journal-7672	410	30	,	,	PUNCT
american_scientific_journal-7672	410	31	respectively	respectively	ADV
american_scientific_journal-7672	410	32	.	.	PUNCT
american_scientific_journal-7672	411	1	multicollinearity	multicollinearity	NOUN
american_scientific_journal-7672	411	2	might	might	AUX
american_scientific_journal-7672	411	3	potentially	potentially	ADV
american_scientific_journal-7672	411	4	cause	cause	VERB
american_scientific_journal-7672	411	5	misinterpretation	misinterpretation	NOUN
american_scientific_journal-7672	411	6	of	of	ADP
american_scientific_journal-7672	411	7	the	the	DET
american_scientific_journal-7672	411	8	contribution	contribution	NOUN
american_scientific_journal-7672	411	9	of	of	ADP
american_scientific_journal-7672	411	10	independent	independent	ADJ
american_scientific_journal-7672	411	11	variables	variable	NOUN
american_scientific_journal-7672	411	12	,	,	PUNCT
american_scientific_journal-7672	411	13	as	as	SCONJ
american_scientific_journal-7672	411	14	this	this	PRON
american_scientific_journal-7672	411	15	makes	make	VERB
american_scientific_journal-7672	411	16	it	it	PRON
american_scientific_journal-7672	411	17	difficult	difficult	ADJ
american_scientific_journal-7672	411	18	to	to	PART
american_scientific_journal-7672	411	19	determine	determine	VERB
american_scientific_journal-7672	411	20	their	their	PRON
american_scientific_journal-7672	411	21	separate	separate	ADJ
american_scientific_journal-7672	411	22	effects	effect	NOUN
american_scientific_journal-7672	411	23	,	,	PUNCT
american_scientific_journal-7672	411	24	leading	lead	VERB
american_scientific_journal-7672	411	25	to	to	ADP
american_scientific_journal-7672	411	26	numerical	numerical	ADJ
american_scientific_journal-7672	411	27	problems	problem	NOUN
american_scientific_journal-7672	411	28	.	.	PUNCT
american_scientific_journal-7672	412	1	possible	possible	ADJ
american_scientific_journal-7672	412	2	cases	case	NOUN
american_scientific_journal-7672	412	3	of	of	ADP
american_scientific_journal-7672	412	4	multicollinearity	multicollinearity	NOUN
american_scientific_journal-7672	412	5	were	be	AUX
american_scientific_journal-7672	412	6	detected	detect	VERB
american_scientific_journal-7672	412	7	through	through	ADP
american_scientific_journal-7672	412	8	examination	examination	NOUN
american_scientific_journal-7672	412	9	of	of	ADP
american_scientific_journal-7672	412	10	standard	standard	ADJ
american_scientific_journal-7672	412	11	errors	error	NOUN
american_scientific_journal-7672	412	12	.	.	PUNCT
american_scientific_journal-7672	413	1	a	a	DET
american_scientific_journal-7672	413	2	standard	standard	ADJ
american_scientific_journal-7672	413	3	error	error	NOUN
american_scientific_journal-7672	413	4	larger	large	ADJ
american_scientific_journal-7672	413	5	than	than	ADP
american_scientific_journal-7672	413	6	2.0	2.0	NUM
american_scientific_journal-7672	413	7	,	,	PUNCT
american_scientific_journal-7672	413	8	excluding	exclude	VERB
american_scientific_journal-7672	413	9	the	the	DET
american_scientific_journal-7672	413	10	constant	constant	ADJ
american_scientific_journal-7672	413	11	,	,	PUNCT
american_scientific_journal-7672	413	12	might	might	AUX
american_scientific_journal-7672	413	13	indicate	indicate	VERB
american_scientific_journal-7672	413	14	this	this	DET
american_scientific_journal-7672	413	15	problem	problem	NOUN
american_scientific_journal-7672	413	16	[	[	X
american_scientific_journal-7672	413	17	127	127	NUM
american_scientific_journal-7672	413	18	]	]	PUNCT
american_scientific_journal-7672	413	19	.	.	PUNCT
american_scientific_journal-7672	414	1	all	all	DET
american_scientific_journal-7672	414	2	these	these	DET
american_scientific_journal-7672	414	3	methods	method	NOUN
american_scientific_journal-7672	414	4	were	be	AUX
american_scientific_journal-7672	414	5	assessed	assess	VERB
american_scientific_journal-7672	414	6	according	accord	VERB
american_scientific_journal-7672	414	7	to	to	ADP
american_scientific_journal-7672	414	8	the	the	DET
american_scientific_journal-7672	414	9	relative	relative	ADJ
american_scientific_journal-7672	414	10	significance	significance	NOUN
american_scientific_journal-7672	414	11	of	of	ADP
american_scientific_journal-7672	414	12	the	the	DET
american_scientific_journal-7672	414	13	estimated	estimate	VERB
american_scientific_journal-7672	414	14	coefficients	coefficient	NOUN
american_scientific_journal-7672	414	15	(	(	PUNCT
american_scientific_journal-7672	414	16	p	p	NOUN
american_scientific_journal-7672	414	17	-	-	PUNCT
american_scientific_journal-7672	414	18	value	value	NOUN
american_scientific_journal-7672	414	19	<	<	X
american_scientific_journal-7672	414	20	0.01	0.01	NUM
american_scientific_journal-7672	414	21	,	,	PUNCT
american_scientific_journal-7672	414	22	two	two	NUM
american_scientific_journal-7672	414	23	-	-	PUNCT
american_scientific_journal-7672	414	24	tailed	tail	VERB
american_scientific_journal-7672	414	25	)	)	PUNCT
american_scientific_journal-7672	414	26	,	,	PUNCT
american_scientific_journal-7672	414	27	and	and	CCONJ
american_scientific_journal-7672	414	28	additional	additional	ADJ
american_scientific_journal-7672	414	29	parameters	parameter	NOUN
american_scientific_journal-7672	414	30	were	be	AUX
american_scientific_journal-7672	414	31	also	also	ADV
american_scientific_journal-7672	414	32	measured	measure	VERB
american_scientific_journal-7672	414	33	.	.	PUNCT
american_scientific_journal-7672	415	1	the	the	DET
american_scientific_journal-7672	415	2	parameters	parameter	NOUN
american_scientific_journal-7672	415	3	for	for	ADP
american_scientific_journal-7672	415	4	logistic	logistic	ADJ
american_scientific_journal-7672	415	5	regressions	regression	NOUN
american_scientific_journal-7672	415	6	were	be	AUX
american_scientific_journal-7672	415	7	determined	determine	VERB
american_scientific_journal-7672	415	8	based	base	VERB
american_scientific_journal-7672	415	9	on	on	ADP
american_scientific_journal-7672	415	10	the	the	DET
american_scientific_journal-7672	415	11	maximum	maximum	ADJ
american_scientific_journal-7672	415	12	likelihood	likelihood	NOUN
american_scientific_journal-7672	415	13	method	method	NOUN
american_scientific_journal-7672	415	14	,	,	PUNCT
american_scientific_journal-7672	415	15	and	and	CCONJ
american_scientific_journal-7672	415	16	diagnostic	diagnostic	ADJ
american_scientific_journal-7672	415	17	tests	test	NOUN
american_scientific_journal-7672	415	18	of	of	ADP
american_scientific_journal-7672	415	19	significance	significance	NOUN
american_scientific_journal-7672	415	20	were	be	AUX
american_scientific_journal-7672	415	21	based	base	VERB
american_scientific_journal-7672	415	22	on	on	ADP
american_scientific_journal-7672	415	23	the	the	DET
american_scientific_journal-7672	415	24	wald	wald	PROPN
american_scientific_journal-7672	415	25	statistic	statistic	NOUN
american_scientific_journal-7672	415	26	.	.	PUNCT
american_scientific_journal-7672	416	1	the	the	DET
american_scientific_journal-7672	416	2	wald	wald	PROPN
american_scientific_journal-7672	416	3	test	test	NOUN
american_scientific_journal-7672	416	4	evaluates	evaluate	VERB
american_scientific_journal-7672	416	5	whether	whether	SCONJ
american_scientific_journal-7672	416	6	the	the	DET
american_scientific_journal-7672	416	7	independent	independent	ADJ
american_scientific_journal-7672	416	8	variable	variable	NOUN
american_scientific_journal-7672	416	9	is	be	AUX
american_scientific_journal-7672	416	10	statistically	statistically	ADV
american_scientific_journal-7672	416	11	significant	significant	ADJ
american_scientific_journal-7672	416	12	in	in	ADP
american_scientific_journal-7672	416	13	differentiating	differentiate	VERB
american_scientific_journal-7672	416	14	between	between	ADP
american_scientific_journal-7672	416	15	two	two	NUM
american_scientific_journal-7672	416	16	groups	group	NOUN
american_scientific_journal-7672	416	17	.	.	PUNCT
american_scientific_journal-7672	417	1	in	in	ADP
american_scientific_journal-7672	417	2	addition	addition	NOUN
american_scientific_journal-7672	417	3	,	,	PUNCT
american_scientific_journal-7672	417	4	utility	utility	NOUN
american_scientific_journal-7672	417	5	estimations	estimation	NOUN
american_scientific_journal-7672	417	6	were	be	AUX
american_scientific_journal-7672	417	7	based	base	VERB
american_scientific_journal-7672	417	8	on	on	ADP
american_scientific_journal-7672	417	9	proportional	proportional	ADJ
american_scientific_journal-7672	417	10	by	by	ADP
american_scientific_journal-7672	417	11	chance	chance	NOUN
american_scientific_journal-7672	417	12	accuracy	accuracy	NOUN
american_scientific_journal-7672	417	13	criteria	criterion	NOUN
american_scientific_journal-7672	417	14	,	,	PUNCT
american_scientific_journal-7672	417	15	which	which	PRON
american_scientific_journal-7672	417	16	were	be	AUX
american_scientific_journal-7672	417	17	preferred	prefer	VERB
american_scientific_journal-7672	417	18	over	over	ADP
american_scientific_journal-7672	417	19	proportional	proportional	ADJ
american_scientific_journal-7672	417	20	reduction	reduction	NOUN
american_scientific_journal-7672	417	21	in	in	ADP
american_scientific_journal-7672	417	22	error	error	NOUN
american_scientific_journal-7672	417	23	.	.	PUNCT
american_scientific_journal-7672	418	1	these	these	PRON
american_scientific_journal-7672	418	2	were	be	AUX
american_scientific_journal-7672	418	3	computed	compute	VERB
american_scientific_journal-7672	418	4	by	by	ADP
american_scientific_journal-7672	418	5	squaring	square	VERB
american_scientific_journal-7672	418	6	and	and	CCONJ
american_scientific_journal-7672	418	7	summing	sum	VERB
american_scientific_journal-7672	418	8	the	the	DET
american_scientific_journal-7672	418	9	proportion	proportion	NOUN
american_scientific_journal-7672	418	10	of	of	ADP
american_scientific_journal-7672	418	11	cases	case	NOUN
american_scientific_journal-7672	418	12	for	for	ADP
american_scientific_journal-7672	418	13	each	each	DET
american_scientific_journal-7672	418	14	group	group	NOUN
american_scientific_journal-7672	418	15	[	[	X
american_scientific_journal-7672	418	16	128,129	128,129	NUM
american_scientific_journal-7672	418	17	]	]	PUNCT
american_scientific_journal-7672	418	18	.	.	PUNCT
american_scientific_journal-7672	419	1	for	for	ADP
american_scientific_journal-7672	419	2	the	the	DET
american_scientific_journal-7672	419	3	ols	ols	PROPN
american_scientific_journal-7672	419	4	regression	regression	NOUN
american_scientific_journal-7672	419	5	,	,	PUNCT
american_scientific_journal-7672	419	6	a	a	DET
american_scientific_journal-7672	419	7	white	white	ADJ
american_scientific_journal-7672	419	8	test	test	NOUN
american_scientific_journal-7672	419	9	was	be	AUX
american_scientific_journal-7672	419	10	performed	perform	VERB
american_scientific_journal-7672	419	11	,	,	PUNCT
american_scientific_journal-7672	419	12	focusing	focus	VERB
american_scientific_journal-7672	419	13	on	on	ADP
american_scientific_journal-7672	419	14	the	the	DET
american_scientific_journal-7672	419	15	correlation	correlation	NOUN
american_scientific_journal-7672	419	16	coefficients	coefficient	NOUN
american_scientific_journal-7672	419	17	among	among	ADP
american_scientific_journal-7672	419	18	the	the	DET
american_scientific_journal-7672	419	19	test	test	NOUN
american_scientific_journal-7672	419	20	variables	variable	NOUN
american_scientific_journal-7672	419	21	and	and	CCONJ
american_scientific_journal-7672	419	22	the	the	DET
american_scientific_journal-7672	419	23	r	r	NOUN
american_scientific_journal-7672	419	24	-	-	PUNCT
american_scientific_journal-7672	419	25	squared	square	VERB
american_scientific_journal-7672	419	26	measure	measure	NOUN
american_scientific_journal-7672	419	27	.	.	PUNCT
american_scientific_journal-7672	420	1	the	the	DET
american_scientific_journal-7672	420	2	predictive	predictive	ADJ
american_scientific_journal-7672	420	3	accuracy	accuracy	NOUN
american_scientific_journal-7672	420	4	of	of	ADP
american_scientific_journal-7672	420	5	the	the	DET
american_scientific_journal-7672	420	6	models	model	NOUN
american_scientific_journal-7672	420	7	and	and	CCONJ
american_scientific_journal-7672	420	8	the	the	DET
american_scientific_journal-7672	420	9	consistency	consistency	NOUN
american_scientific_journal-7672	420	10	of	of	ADP
american_scientific_journal-7672	420	11	the	the	DET
american_scientific_journal-7672	420	12	estimates	estimate	NOUN
american_scientific_journal-7672	420	13	were	be	AUX
american_scientific_journal-7672	420	14	assessed	assess	VERB
american_scientific_journal-7672	420	15	in	in	ADP
american_scientific_journal-7672	420	16	this	this	DET
american_scientific_journal-7672	420	17	way	way	NOUN
american_scientific_journal-7672	420	18	.	.	PUNCT
american_scientific_journal-7672	421	1	5	5	X
american_scientific_journal-7672	421	2	.	.	PUNCT
american_scientific_journal-7672	421	3	empirical	empirical	ADJ
american_scientific_journal-7672	421	4	findings	finding	NOUN
american_scientific_journal-7672	421	5	5.1	5.1	NUM
american_scientific_journal-7672	421	6	descriptive	descriptive	ADJ
american_scientific_journal-7672	421	7	statistics	statistic	NOUN
american_scientific_journal-7672	421	8	table	table	NOUN
american_scientific_journal-7672	421	9	2	2	NUM
american_scientific_journal-7672	421	10	in	in	ADP
american_scientific_journal-7672	421	11	appendices	appendix	NOUN
american_scientific_journal-7672	421	12	reports	report	VERB
american_scientific_journal-7672	421	13	the	the	DET
american_scientific_journal-7672	421	14	descriptive	descriptive	ADJ
american_scientific_journal-7672	421	15	statistics	statistic	NOUN
american_scientific_journal-7672	421	16	of	of	ADP
american_scientific_journal-7672	421	17	the	the	DET
american_scientific_journal-7672	421	18	sample	sample	NOUN
american_scientific_journal-7672	421	19	.	.	PUNCT
american_scientific_journal-7672	422	1	these	these	PRON
american_scientific_journal-7672	422	2	provide	provide	VERB
american_scientific_journal-7672	422	3	a	a	DET
american_scientific_journal-7672	422	4	better	well	ADJ
american_scientific_journal-7672	422	5	understanding	understanding	NOUN
american_scientific_journal-7672	422	6	of	of	ADP
american_scientific_journal-7672	422	7	the	the	DET
american_scientific_journal-7672	422	8	particularity	particularity	NOUN
american_scientific_journal-7672	422	9	of	of	ADP
american_scientific_journal-7672	422	10	the	the	DET
american_scientific_journal-7672	422	11	dataset	dataset	NOUN
american_scientific_journal-7672	422	12	,	,	PUNCT
american_scientific_journal-7672	422	13	and	and	CCONJ
american_scientific_journal-7672	422	14	will	will	AUX
american_scientific_journal-7672	422	15	assist	assist	VERB
american_scientific_journal-7672	422	16	in	in	ADP
american_scientific_journal-7672	422	17	explaining	explain	VERB
american_scientific_journal-7672	422	18	the	the	DET
american_scientific_journal-7672	422	19	main	main	ADJ
american_scientific_journal-7672	422	20	analysis	analysis	NOUN
american_scientific_journal-7672	422	21	and	and	CCONJ
american_scientific_journal-7672	422	22	results	result	NOUN
american_scientific_journal-7672	422	23	.	.	PUNCT
american_scientific_journal-7672	423	1	2004–2006	2004–2006	NUM
american_scientific_journal-7672	423	2	(	(	PUNCT
american_scientific_journal-7672	423	3	panel	panel	NOUN
american_scientific_journal-7672	423	4	a	a	PRON
american_scientific_journal-7672	423	5	)	)	PUNCT
american_scientific_journal-7672	423	6	panel	panel	NOUN
american_scientific_journal-7672	423	7	a	a	DET
american_scientific_journal-7672	423	8	presents	present	NOUN
american_scientific_journal-7672	423	9	statistics	statistic	NOUN
american_scientific_journal-7672	423	10	for	for	ADP
american_scientific_journal-7672	423	11	the	the	DET
american_scientific_journal-7672	423	12	ifrs	ifrs	PROPN
american_scientific_journal-7672	423	13	adoption	adoption	NOUN
american_scientific_journal-7672	423	14	period	period	NOUN
american_scientific_journal-7672	423	15	.	.	PUNCT
american_scientific_journal-7672	424	1	ιn	ιn	ADP
american_scientific_journal-7672	424	2	australia	australia	PROPN
american_scientific_journal-7672	424	3	(	(	PUNCT
american_scientific_journal-7672	424	4	panel	panel	NOUN
american_scientific_journal-7672	424	5	a1	a1	PROPN
american_scientific_journal-7672	424	6	)	)	PUNCT
american_scientific_journal-7672	424	7	,	,	PUNCT
american_scientific_journal-7672	424	8	the	the	DET
american_scientific_journal-7672	424	9	results	result	NOUN
american_scientific_journal-7672	424	10	indicate	indicate	VERB
american_scientific_journal-7672	424	11	that	that	SCONJ
american_scientific_journal-7672	424	12	during	during	ADP
american_scientific_journal-7672	424	13	the	the	DET
american_scientific_journal-7672	424	14	first	first	ADJ
american_scientific_journal-7672	424	15	year	year	NOUN
american_scientific_journal-7672	424	16	of	of	ADP
american_scientific_journal-7672	424	17	adoption	adoption	NOUN
american_scientific_journal-7672	424	18	,	,	PUNCT
american_scientific_journal-7672	424	19	firms	firm	NOUN
american_scientific_journal-7672	424	20	had	have	VERB
american_scientific_journal-7672	424	21	lower	low	ADJ
american_scientific_journal-7672	424	22	size	size	NOUN
american_scientific_journal-7672	424	23	measures	measure	NOUN
american_scientific_journal-7672	424	24	(	(	PUNCT
american_scientific_journal-7672	424	25	saletas	saleta	NOUN
american_scientific_journal-7672	424	26	,	,	PUNCT
american_scientific_journal-7672	424	27	ressfu	ressfu	NOUN
american_scientific_journal-7672	424	28	)	)	PUNCT
american_scientific_journal-7672	424	29	and	and	CCONJ
american_scientific_journal-7672	424	30	leverage	leverage	NOUN
american_scientific_journal-7672	424	31	ratios	ratio	NOUN
american_scientific_journal-7672	424	32	(	(	PUNCT
american_scientific_journal-7672	424	33	debt	debt	NOUN
american_scientific_journal-7672	424	34	)	)	PUNCT
american_scientific_journal-7672	424	35	,	,	PUNCT
american_scientific_journal-7672	424	36	but	but	CCONJ
american_scientific_journal-7672	424	37	higher	high	ADJ
american_scientific_journal-7672	424	38	liquidity	liquidity	NOUN
american_scientific_journal-7672	424	39	measures	measure	NOUN
american_scientific_journal-7672	424	40	,	,	PUNCT
american_scientific_journal-7672	424	41	except	except	SCONJ
american_scientific_journal-7672	424	42	for	for	ADP
american_scientific_journal-7672	424	43	the	the	DET
american_scientific_journal-7672	424	44	cash	cash	NOUN
american_scientific_journal-7672	424	45	ratio	ratio	NOUN
american_scientific_journal-7672	424	46	which	which	PRON
american_scientific_journal-7672	424	47	was	be	AUX
american_scientific_journal-7672	424	48	lower	low	ADJ
american_scientific_journal-7672	424	49	.	.	PUNCT
american_scientific_journal-7672	425	1	profitability	profitability	NOUN
american_scientific_journal-7672	425	2	measures	measure	NOUN
american_scientific_journal-7672	425	3	do	do	AUX
american_scientific_journal-7672	425	4	not	not	PART
american_scientific_journal-7672	425	5	give	give	VERB
american_scientific_journal-7672	425	6	a	a	DET
american_scientific_journal-7672	425	7	clear	clear	ADJ
american_scientific_journal-7672	425	8	picture	picture	NOUN
american_scientific_journal-7672	425	9	.	.	PUNCT
american_scientific_journal-7672	426	1	in	in	ADP
american_scientific_journal-7672	426	2	every	every	DET
american_scientific_journal-7672	426	3	case	case	NOUN
american_scientific_journal-7672	426	4	they	they	PRON
american_scientific_journal-7672	426	5	remained	remain	VERB
american_scientific_journal-7672	426	6	negative	negative	ADJ
american_scientific_journal-7672	426	7	and	and	CCONJ
american_scientific_journal-7672	426	8	operating	operating	NOUN
american_scientific_journal-7672	426	9	profits	profit	NOUN
american_scientific_journal-7672	426	10	were	be	AUX
american_scientific_journal-7672	426	11	lower	low	ADJ
american_scientific_journal-7672	426	12	under	under	ADP
american_scientific_journal-7672	426	13	ifrs	ifrs	NOUN
american_scientific_journal-7672	426	14	in	in	ADP
american_scientific_journal-7672	426	15	the	the	DET
american_scientific_journal-7672	426	16	first	first	ADJ
american_scientific_journal-7672	426	17	year	year	NOUN
american_scientific_journal-7672	426	18	(	(	PUNCT
american_scientific_journal-7672	426	19	opm	opm	NOUN
american_scientific_journal-7672	426	20	)	)	PUNCT
american_scientific_journal-7672	426	21	,	,	PUNCT
american_scientific_journal-7672	426	22	while	while	SCONJ
american_scientific_journal-7672	426	23	investments	investment	NOUN
american_scientific_journal-7672	426	24	increased	increase	VERB
american_scientific_journal-7672	426	25	(	(	PUNCT
american_scientific_journal-7672	426	26	divyi	divyi	ADJ
american_scientific_journal-7672	426	27	,	,	PUNCT
american_scientific_journal-7672	426	28	holta	holta	NOUN
american_scientific_journal-7672	426	29	)	)	PUNCT
american_scientific_journal-7672	426	30	.	.	PUNCT
american_scientific_journal-7672	427	1	panel	panel	NOUN
american_scientific_journal-7672	427	2	a2	a2	PROPN
american_scientific_journal-7672	427	3	presents	present	VERB
american_scientific_journal-7672	427	4	descriptive	descriptive	ADJ
american_scientific_journal-7672	427	5	statistics	statistic	NOUN
american_scientific_journal-7672	427	6	for	for	ADP
american_scientific_journal-7672	427	7	german	german	ADJ
american_scientific_journal-7672	427	8	firms	firm	NOUN
american_scientific_journal-7672	427	9	before	before	ADP
american_scientific_journal-7672	427	10	and	and	CCONJ
american_scientific_journal-7672	427	11	after	after	ADP
american_scientific_journal-7672	427	12	the	the	DET
american_scientific_journal-7672	427	13	adoption	adoption	NOUN
american_scientific_journal-7672	427	14	of	of	ADP
american_scientific_journal-7672	427	15	ifrs	ifrs	PROPN
american_scientific_journal-7672	427	16	.	.	PUNCT
american_scientific_journal-7672	428	1	the	the	DET
american_scientific_journal-7672	428	2	results	result	NOUN
american_scientific_journal-7672	428	3	for	for	ADP
american_scientific_journal-7672	428	4	falsified	falsified	ADJ
american_scientific_journal-7672	428	5	firms	firm	NOUN
american_scientific_journal-7672	428	6	(	(	PUNCT
american_scientific_journal-7672	428	7	ffs	ff	NOUN
american_scientific_journal-7672	428	8	)	)	PUNCT
american_scientific_journal-7672	428	9	are	be	AUX
american_scientific_journal-7672	428	10	encouraging	encouraging	ADJ
american_scientific_journal-7672	428	11	as	as	SCONJ
american_scientific_journal-7672	428	12	they	they	PRON
american_scientific_journal-7672	428	13	show	show	VERB
american_scientific_journal-7672	428	14	signs	sign	NOUN
american_scientific_journal-7672	428	15	of	of	ADP
american_scientific_journal-7672	428	16	decreases	decrease	NOUN
american_scientific_journal-7672	428	17	in	in	ADP
american_scientific_journal-7672	428	18	both	both	DET
american_scientific_journal-7672	428	19	2005	2005	NUM
american_scientific_journal-7672	428	20	and	and	CCONJ
american_scientific_journal-7672	428	21	2006	2006	NUM
american_scientific_journal-7672	428	22	.	.	PUNCT
american_scientific_journal-7672	429	1	german	german	ADJ
american_scientific_journal-7672	429	2	companies	company	NOUN
american_scientific_journal-7672	429	3	,	,	PUNCT
american_scientific_journal-7672	429	4	like	like	ADP
american_scientific_journal-7672	429	5	australian	australian	ADJ
american_scientific_journal-7672	429	6	ones	one	NOUN
american_scientific_journal-7672	429	7	,	,	PUNCT
american_scientific_journal-7672	429	8	exhibit	exhibit	VERB
american_scientific_journal-7672	429	9	lower	low	ADJ
american_scientific_journal-7672	429	10	size	size	NOUN
american_scientific_journal-7672	429	11	measures	measure	NOUN
american_scientific_journal-7672	429	12	(	(	PUNCT
american_scientific_journal-7672	429	13	salesha	salesha	ADJ
american_scientific_journal-7672	429	14	,	,	PUNCT
american_scientific_journal-7672	429	15	saletas	saleta	NOUN
american_scientific_journal-7672	429	16	)	)	PUNCT
american_scientific_journal-7672	429	17	.	.	PUNCT
american_scientific_journal-7672	430	1	however	however	ADV
american_scientific_journal-7672	430	2	,	,	PUNCT
american_scientific_journal-7672	430	3	a	a	DET
american_scientific_journal-7672	430	4	potential	potential	ADJ
american_scientific_journal-7672	430	5	cause	cause	NOUN
american_scientific_journal-7672	430	6	for	for	ADP
american_scientific_journal-7672	430	7	concern	concern	NOUN
american_scientific_journal-7672	430	8	,	,	PUNCT
american_scientific_journal-7672	430	9	as	as	SCONJ
american_scientific_journal-7672	430	10	it	it	PRON
american_scientific_journal-7672	430	11	is	be	AUX
american_scientific_journal-7672	430	12	potentially	potentially	ADV
american_scientific_journal-7672	430	13	unfavourable	unfavourable	ADJ
american_scientific_journal-7672	430	14	to	to	ADP
american_scientific_journal-7672	430	15	all	all	DET
american_scientific_journal-7672	430	16	other	other	ADJ
american_scientific_journal-7672	430	17	american	american	ADJ
american_scientific_journal-7672	430	18	academic	academic	ADJ
american_scientific_journal-7672	430	19	scientific	scientific	ADJ
american_scientific_journal-7672	430	20	research	research	NOUN
american_scientific_journal-7672	430	21	journal	journal	NOUN
american_scientific_journal-7672	430	22	for	for	ADP
american_scientific_journal-7672	430	23	engineering	engineering	NOUN
american_scientific_journal-7672	430	24	,	,	PUNCT
american_scientific_journal-7672	430	25	technology	technology	NOUN
american_scientific_journal-7672	430	26	,	,	PUNCT
american_scientific_journal-7672	430	27	and	and	CCONJ
american_scientific_journal-7672	430	28	sciences	science	NOUN
american_scientific_journal-7672	430	29	(	(	PUNCT
american_scientific_journal-7672	430	30	asrjets	asrjet	NOUN
american_scientific_journal-7672	430	31	)	)	PUNCT
american_scientific_journal-7672	430	32	(	(	PUNCT
american_scientific_journal-7672	430	33	2022	2022	NUM
american_scientific_journal-7672	430	34	)	)	PUNCT
american_scientific_journal-7672	430	35	volume	volume	NOUN
american_scientific_journal-7672	430	36	89	89	NUM
american_scientific_journal-7672	430	37	,	,	PUNCT
american_scientific_journal-7672	430	38	no1	no1	PROPN
american_scientific_journal-7672	430	39	,	,	PUNCT
american_scientific_journal-7672	430	40	pp	pp	ADV
american_scientific_journal-7672	430	41	73	73	NUM
american_scientific_journal-7672	430	42	-	-	SYM
american_scientific_journal-7672	430	43	123	123	NUM
american_scientific_journal-7672	430	44	90	90	NUM
american_scientific_journal-7672	430	45	countries	country	NOUN
american_scientific_journal-7672	430	46	,	,	PUNCT
american_scientific_journal-7672	430	47	is	be	AUX
american_scientific_journal-7672	430	48	that	that	SCONJ
american_scientific_journal-7672	430	49	germany	germany	PROPN
american_scientific_journal-7672	430	50	had	have	VERB
american_scientific_journal-7672	430	51	lower	low	ADJ
american_scientific_journal-7672	430	52	liquidity	liquidity	NOUN
american_scientific_journal-7672	430	53	measures	measure	NOUN
american_scientific_journal-7672	430	54	(	(	PUNCT
american_scientific_journal-7672	430	55	cash	cash	NOUN
american_scientific_journal-7672	430	56	,	,	PUNCT
american_scientific_journal-7672	430	57	qui	qui	X
american_scientific_journal-7672	430	58	)	)	PUNCT
american_scientific_journal-7672	430	59	.	.	PUNCT
american_scientific_journal-7672	431	1	otherwise	otherwise	ADV
american_scientific_journal-7672	431	2	,	,	PUNCT
american_scientific_journal-7672	431	3	german	german	ADJ
american_scientific_journal-7672	431	4	firms	firm	NOUN
american_scientific_journal-7672	431	5	exhibit	exhibit	VERB
american_scientific_journal-7672	431	6	greater	great	ADJ
american_scientific_journal-7672	431	7	investment	investment	NOUN
american_scientific_journal-7672	431	8	prospects	prospect	NOUN
american_scientific_journal-7672	431	9	(	(	PUNCT
american_scientific_journal-7672	431	10	pe	pe	INTJ
american_scientific_journal-7672	431	11	)	)	PUNCT
american_scientific_journal-7672	431	12	,	,	PUNCT
american_scientific_journal-7672	431	13	profitability	profitability	NOUN
american_scientific_journal-7672	431	14	(	(	PUNCT
american_scientific_journal-7672	431	15	eps	eps	NOUN
american_scientific_journal-7672	431	16	)	)	PUNCT
american_scientific_journal-7672	431	17	and	and	CCONJ
american_scientific_journal-7672	431	18	leverage	leverage	NOUN
american_scientific_journal-7672	431	19	(	(	PUNCT
american_scientific_journal-7672	431	20	debt	debt	NOUN
american_scientific_journal-7672	431	21	,	,	PUNCT
american_scientific_journal-7672	431	22	intcov	intcov	ADJ
american_scientific_journal-7672	431	23	)	)	PUNCT
american_scientific_journal-7672	431	24	.	.	PUNCT
american_scientific_journal-7672	432	1	it	it	PRON
american_scientific_journal-7672	432	2	seems	seem	VERB
american_scientific_journal-7672	432	3	,	,	PUNCT
american_scientific_journal-7672	432	4	therefore	therefore	ADV
american_scientific_journal-7672	432	5	,	,	PUNCT
american_scientific_journal-7672	432	6	that	that	SCONJ
american_scientific_journal-7672	432	7	negative	negative	ADJ
american_scientific_journal-7672	432	8	results	result	NOUN
american_scientific_journal-7672	432	9	did	do	AUX
american_scientific_journal-7672	432	10	not	not	PART
american_scientific_journal-7672	432	11	deprive	deprive	VERB
american_scientific_journal-7672	432	12	german	german	ADJ
american_scientific_journal-7672	432	13	companies	company	NOUN
american_scientific_journal-7672	432	14	of	of	ADP
american_scientific_journal-7672	432	15	borrowing	borrowing	NOUN
american_scientific_journal-7672	432	16	opportunities	opportunity	NOUN
american_scientific_journal-7672	432	17	,	,	PUNCT
american_scientific_journal-7672	432	18	promoting	promote	VERB
american_scientific_journal-7672	432	19	their	their	PRON
american_scientific_journal-7672	432	20	increased	increase	VERB
american_scientific_journal-7672	432	21	profitability	profitability	NOUN
american_scientific_journal-7672	432	22	and	and	CCONJ
american_scientific_journal-7672	432	23	accounting	accounting	NOUN
american_scientific_journal-7672	432	24	accuracy	accuracy	NOUN
american_scientific_journal-7672	432	25	as	as	ADP
american_scientific_journal-7672	432	26	collateral	collateral	ADJ
american_scientific_journal-7672	432	27	benefits	benefit	NOUN
american_scientific_journal-7672	432	28	.	.	PUNCT
american_scientific_journal-7672	433	1	the	the	DET
american_scientific_journal-7672	433	2	same	same	ADJ
american_scientific_journal-7672	433	3	motive	motive	NOUN
american_scientific_journal-7672	433	4	applies	apply	VERB
american_scientific_journal-7672	433	5	to	to	ADP
american_scientific_journal-7672	433	6	greece	greece	PROPN
american_scientific_journal-7672	433	7	,	,	PUNCT
american_scientific_journal-7672	433	8	where	where	SCONJ
american_scientific_journal-7672	433	9	the	the	DET
american_scientific_journal-7672	433	10	number	number	NOUN
american_scientific_journal-7672	433	11	of	of	ADP
american_scientific_journal-7672	433	12	ffs	ffs	NOUN
american_scientific_journal-7672	433	13	cases	case	NOUN
american_scientific_journal-7672	433	14	reduced	reduce	VERB
american_scientific_journal-7672	433	15	under	under	ADP
american_scientific_journal-7672	433	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	433	17	and	and	CCONJ
american_scientific_journal-7672	433	18	which	which	PRON
american_scientific_journal-7672	433	19	is	be	AUX
american_scientific_journal-7672	433	20	the	the	DET
american_scientific_journal-7672	433	21	first	first	ADJ
american_scientific_journal-7672	433	22	country	country	NOUN
american_scientific_journal-7672	433	23	with	with	ADP
american_scientific_journal-7672	433	24	higher	high	ADJ
american_scientific_journal-7672	433	25	size	size	NOUN
american_scientific_journal-7672	433	26	ratios	ratio	NOUN
american_scientific_journal-7672	433	27	(	(	PUNCT
american_scientific_journal-7672	433	28	restas	resta	NOUN
american_scientific_journal-7672	433	29	,	,	PUNCT
american_scientific_journal-7672	433	30	ressfu	ressfu	PROPN
american_scientific_journal-7672	433	31	)	)	PUNCT
american_scientific_journal-7672	433	32	.	.	PUNCT
american_scientific_journal-7672	434	1	the	the	DET
american_scientific_journal-7672	434	2	results	result	NOUN
american_scientific_journal-7672	434	3	also	also	ADV
american_scientific_journal-7672	434	4	improved	improve	VERB
american_scientific_journal-7672	434	5	for	for	ADP
american_scientific_journal-7672	434	6	growth	growth	NOUN
american_scientific_journal-7672	434	7	(	(	PUNCT
american_scientific_journal-7672	434	8	mvbv	mvbv	PROPN
american_scientific_journal-7672	434	9	)	)	PUNCT
american_scientific_journal-7672	434	10	and	and	CCONJ
american_scientific_journal-7672	434	11	liquidity	liquidity	NOUN
american_scientific_journal-7672	434	12	(	(	PUNCT
american_scientific_journal-7672	434	13	cur	cur	PROPN
american_scientific_journal-7672	434	14	,	,	PUNCT
american_scientific_journal-7672	434	15	qui	qui	X
american_scientific_journal-7672	434	16	)	)	PUNCT
american_scientific_journal-7672	434	17	measures	measure	NOUN
american_scientific_journal-7672	434	18	.	.	PUNCT
american_scientific_journal-7672	435	1	the	the	DET
american_scientific_journal-7672	435	2	fair	fair	ADJ
american_scientific_journal-7672	435	3	value	value	NOUN
american_scientific_journal-7672	435	4	orientation	orientation	NOUN
american_scientific_journal-7672	435	5	seems	seem	VERB
american_scientific_journal-7672	435	6	not	not	PART
american_scientific_journal-7672	435	7	to	to	PART
american_scientific_journal-7672	435	8	have	have	AUX
american_scientific_journal-7672	435	9	had	have	VERB
american_scientific_journal-7672	435	10	any	any	DET
american_scientific_journal-7672	435	11	adverse	adverse	ADJ
american_scientific_journal-7672	435	12	effects	effect	NOUN
american_scientific_journal-7672	435	13	on	on	ADP
american_scientific_journal-7672	435	14	the	the	DET
american_scientific_journal-7672	435	15	market	market	NOUN
american_scientific_journal-7672	435	16	value	value	NOUN
american_scientific_journal-7672	435	17	of	of	ADP
american_scientific_journal-7672	435	18	greek	greek	ADJ
american_scientific_journal-7672	435	19	firms	firm	NOUN
american_scientific_journal-7672	435	20	,	,	PUNCT
american_scientific_journal-7672	435	21	suggesting	suggest	VERB
american_scientific_journal-7672	435	22	that	that	SCONJ
american_scientific_journal-7672	435	23	ifrs	ifrs	PROPN
american_scientific_journal-7672	435	24	helped	help	VERB
american_scientific_journal-7672	435	25	smaller	small	ADJ
american_scientific_journal-7672	435	26	economies	economy	NOUN
american_scientific_journal-7672	435	27	to	to	PART
american_scientific_journal-7672	435	28	become	become	VERB
american_scientific_journal-7672	435	29	more	more	ADV
american_scientific_journal-7672	435	30	competitive	competitive	ADJ
american_scientific_journal-7672	435	31	.	.	PUNCT
american_scientific_journal-7672	436	1	on	on	ADP
american_scientific_journal-7672	436	2	the	the	DET
american_scientific_journal-7672	436	3	other	other	ADJ
american_scientific_journal-7672	436	4	hand	hand	NOUN
american_scientific_journal-7672	436	5	,	,	PUNCT
american_scientific_journal-7672	436	6	more	more	ADJ
american_scientific_journal-7672	436	7	steps	step	NOUN
american_scientific_journal-7672	436	8	need	need	VERB
american_scientific_journal-7672	436	9	to	to	PART
american_scientific_journal-7672	436	10	be	be	AUX
american_scientific_journal-7672	436	11	taken	take	VERB
american_scientific_journal-7672	436	12	by	by	ADP
american_scientific_journal-7672	436	13	greek	greek	ADJ
american_scientific_journal-7672	436	14	companies	company	NOUN
american_scientific_journal-7672	436	15	,	,	PUNCT
american_scientific_journal-7672	436	16	as	as	SCONJ
american_scientific_journal-7672	436	17	investment	investment	NOUN
american_scientific_journal-7672	436	18	(	(	PUNCT
american_scientific_journal-7672	436	19	divcov	divcov	NOUN
american_scientific_journal-7672	436	20	,	,	PUNCT
american_scientific_journal-7672	436	21	holta	holta	NOUN
american_scientific_journal-7672	436	22	)	)	PUNCT
american_scientific_journal-7672	436	23	,	,	PUNCT
american_scientific_journal-7672	436	24	profitability	profitability	NOUN
american_scientific_journal-7672	436	25	(	(	PUNCT
american_scientific_journal-7672	436	26	rosc	rosc	ADJ
american_scientific_journal-7672	436	27	,	,	PUNCT
american_scientific_journal-7672	436	28	roce	roce	NOUN
american_scientific_journal-7672	436	29	)	)	PUNCT
american_scientific_journal-7672	436	30	and	and	CCONJ
american_scientific_journal-7672	436	31	leverage	leverage	NOUN
american_scientific_journal-7672	436	32	(	(	PUNCT
american_scientific_journal-7672	436	33	intcov	intcov	ADJ
american_scientific_journal-7672	436	34	,	,	PUNCT
american_scientific_journal-7672	436	35	debte	debte	NOUN
american_scientific_journal-7672	436	36	)	)	PUNCT
american_scientific_journal-7672	436	37	ratios	ratio	NOUN
american_scientific_journal-7672	436	38	decreased	decrease	VERB
american_scientific_journal-7672	436	39	.	.	PUNCT
american_scientific_journal-7672	437	1	new	new	ADJ
american_scientific_journal-7672	437	2	accounting	accounting	NOUN
american_scientific_journal-7672	437	3	methods	method	NOUN
american_scientific_journal-7672	437	4	may	may	AUX
american_scientific_journal-7672	437	5	always	always	ADV
american_scientific_journal-7672	437	6	influence	influence	VERB
american_scientific_journal-7672	437	7	net	net	ADJ
american_scientific_journal-7672	437	8	profit	profit	NOUN
american_scientific_journal-7672	437	9	results	result	NOUN
american_scientific_journal-7672	437	10	[	[	X
american_scientific_journal-7672	437	11	130	130	NUM
american_scientific_journal-7672	437	12	]	]	PUNCT
american_scientific_journal-7672	437	13	,	,	PUNCT
american_scientific_journal-7672	437	14	while	while	SCONJ
american_scientific_journal-7672	437	15	lack	lack	NOUN
american_scientific_journal-7672	437	16	of	of	ADP
american_scientific_journal-7672	437	17	familiarity	familiarity	NOUN
american_scientific_journal-7672	437	18	with	with	ADP
american_scientific_journal-7672	437	19	new	new	ADJ
american_scientific_journal-7672	437	20	procedures	procedure	NOUN
american_scientific_journal-7672	437	21	and	and	CCONJ
american_scientific_journal-7672	437	22	higher	high	ADJ
american_scientific_journal-7672	437	23	transaction	transaction	NOUN
american_scientific_journal-7672	437	24	costs	cost	NOUN
american_scientific_journal-7672	437	25	may	may	AUX
american_scientific_journal-7672	437	26	make	make	VERB
american_scientific_journal-7672	437	27	smaller	small	ADJ
american_scientific_journal-7672	437	28	economies	economy	NOUN
american_scientific_journal-7672	437	29	more	more	ADV
american_scientific_journal-7672	437	30	vulnerable	vulnerable	ADJ
american_scientific_journal-7672	437	31	to	to	ADP
american_scientific_journal-7672	437	32	these	these	DET
american_scientific_journal-7672	437	33	measures	measure	NOUN
american_scientific_journal-7672	437	34	.	.	PUNCT
american_scientific_journal-7672	438	1	finally	finally	ADV
american_scientific_journal-7672	438	2	,	,	PUNCT
american_scientific_journal-7672	438	3	the	the	DET
american_scientific_journal-7672	438	4	uk	uk	PROPN
american_scientific_journal-7672	438	5	presents	present	VERB
american_scientific_journal-7672	438	6	a	a	DET
american_scientific_journal-7672	438	7	clearer	clear	ADJ
american_scientific_journal-7672	438	8	picture	picture	NOUN
american_scientific_journal-7672	438	9	concerning	concern	VERB
american_scientific_journal-7672	438	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	438	11	performance	performance	NOUN
american_scientific_journal-7672	438	12	.	.	PUNCT
american_scientific_journal-7672	439	1	indeed	indeed	ADV
american_scientific_journal-7672	439	2	,	,	PUNCT
american_scientific_journal-7672	439	3	uk	uk	PROPN
american_scientific_journal-7672	439	4	companies	company	NOUN
american_scientific_journal-7672	439	5	increased	increase	VERB
american_scientific_journal-7672	439	6	their	their	PRON
american_scientific_journal-7672	439	7	sales	sale	NOUN
american_scientific_journal-7672	439	8	(	(	PUNCT
american_scientific_journal-7672	439	9	salesha	salesha	PROPN
american_scientific_journal-7672	439	10	)	)	PUNCT
american_scientific_journal-7672	439	11	and	and	CCONJ
american_scientific_journal-7672	439	12	managed	manage	VERB
american_scientific_journal-7672	439	13	to	to	PART
american_scientific_journal-7672	439	14	perform	perform	VERB
american_scientific_journal-7672	439	15	better	well	ADV
american_scientific_journal-7672	439	16	on	on	ADP
american_scientific_journal-7672	439	17	almost	almost	ADV
american_scientific_journal-7672	439	18	all	all	DET
american_scientific_journal-7672	439	19	the	the	DET
american_scientific_journal-7672	439	20	examined	examine	VERB
american_scientific_journal-7672	439	21	measures	measure	NOUN
american_scientific_journal-7672	439	22	.	.	PUNCT
american_scientific_journal-7672	440	1	taking	take	VERB
american_scientific_journal-7672	440	2	advantage	advantage	NOUN
american_scientific_journal-7672	440	3	of	of	ADP
american_scientific_journal-7672	440	4	this	this	DET
american_scientific_journal-7672	440	5	more	more	ADV
american_scientific_journal-7672	440	6	objective	objective	ADJ
american_scientific_journal-7672	440	7	global	global	ADJ
american_scientific_journal-7672	440	8	accounting	accounting	NOUN
american_scientific_journal-7672	440	9	system	system	NOUN
american_scientific_journal-7672	440	10	and	and	CCONJ
american_scientific_journal-7672	440	11	its	its	PRON
american_scientific_journal-7672	440	12	external	external	ADJ
american_scientific_journal-7672	440	13	orientation	orientation	NOUN
american_scientific_journal-7672	440	14	,	,	PUNCT
american_scientific_journal-7672	440	15	uk	uk	PROPN
american_scientific_journal-7672	440	16	firms	firm	NOUN
american_scientific_journal-7672	440	17	increased	increase	VERB
american_scientific_journal-7672	440	18	their	their	PRON
american_scientific_journal-7672	440	19	profitability	profitability	NOUN
american_scientific_journal-7672	440	20	(	(	PUNCT
american_scientific_journal-7672	440	21	opm	opm	PROPN
american_scientific_journal-7672	440	22	,	,	PUNCT
american_scientific_journal-7672	440	23	eps	eps	PROPN
american_scientific_journal-7672	440	24	)	)	PUNCT
american_scientific_journal-7672	440	25	,	,	PUNCT
american_scientific_journal-7672	440	26	leverage	leverage	NOUN
american_scientific_journal-7672	440	27	(	(	PUNCT
american_scientific_journal-7672	440	28	etl	etl	NOUN
american_scientific_journal-7672	440	29	,	,	PUNCT
american_scientific_journal-7672	440	30	intcov	intcov	ADJ
american_scientific_journal-7672	440	31	)	)	PUNCT
american_scientific_journal-7672	440	32	and	and	CCONJ
american_scientific_journal-7672	440	33	liquidity	liquidity	NOUN
american_scientific_journal-7672	440	34	(	(	PUNCT
american_scientific_journal-7672	440	35	cur	cur	PROPN
american_scientific_journal-7672	440	36	,	,	PUNCT
american_scientific_journal-7672	440	37	wcr	wcr	PROPN
american_scientific_journal-7672	440	38	)	)	PUNCT
american_scientific_journal-7672	440	39	.	.	PUNCT
american_scientific_journal-7672	441	1	similarities	similarity	NOUN
american_scientific_journal-7672	441	2	between	between	ADP
american_scientific_journal-7672	441	3	the	the	DET
american_scientific_journal-7672	441	4	uk	uk	PROPN
american_scientific_journal-7672	441	5	’s	’s	PART
american_scientific_journal-7672	441	6	old	old	ADJ
american_scientific_journal-7672	441	7	gaap	gaap	PROPN
american_scientific_journal-7672	441	8	and	and	CCONJ
american_scientific_journal-7672	441	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	441	10	seem	seem	VERB
american_scientific_journal-7672	441	11	to	to	PART
american_scientific_journal-7672	441	12	have	have	AUX
american_scientific_journal-7672	441	13	given	give	VERB
american_scientific_journal-7672	441	14	uk	uk	PROPN
american_scientific_journal-7672	441	15	firms	firm	NOUN
american_scientific_journal-7672	441	16	an	an	DET
american_scientific_journal-7672	441	17	advantage	advantage	NOUN
american_scientific_journal-7672	441	18	in	in	ADP
american_scientific_journal-7672	441	19	the	the	DET
american_scientific_journal-7672	441	20	transition	transition	NOUN
american_scientific_journal-7672	441	21	process	process	NOUN
american_scientific_journal-7672	441	22	.	.	PUNCT
american_scientific_journal-7672	442	1	overall	overall	ADV
american_scientific_journal-7672	442	2	,	,	PUNCT
american_scientific_journal-7672	442	3	the	the	DET
american_scientific_journal-7672	442	4	new	new	ADJ
american_scientific_journal-7672	442	5	accounting	accounting	NOUN
american_scientific_journal-7672	442	6	methods	method	NOUN
american_scientific_journal-7672	442	7	influenced	influence	VERB
american_scientific_journal-7672	442	8	many	many	ADJ
american_scientific_journal-7672	442	9	measures	measure	NOUN
american_scientific_journal-7672	442	10	in	in	ADP
american_scientific_journal-7672	442	11	their	their	PRON
american_scientific_journal-7672	442	12	first	first	ADJ
american_scientific_journal-7672	442	13	implementation	implementation	NOUN
american_scientific_journal-7672	442	14	year	year	NOUN
american_scientific_journal-7672	442	15	,	,	PUNCT
american_scientific_journal-7672	442	16	probably	probably	ADV
american_scientific_journal-7672	442	17	owing	owe	VERB
american_scientific_journal-7672	442	18	to	to	ADP
american_scientific_journal-7672	442	19	their	their	PRON
american_scientific_journal-7672	442	20	fair	fair	ADJ
american_scientific_journal-7672	442	21	value	value	NOUN
american_scientific_journal-7672	442	22	orientation	orientation	NOUN
american_scientific_journal-7672	442	23	[	[	X
american_scientific_journal-7672	442	24	130	130	NUM
american_scientific_journal-7672	442	25	]	]	PUNCT
american_scientific_journal-7672	442	26	.	.	PUNCT
american_scientific_journal-7672	443	1	concerning	concern	VERB
american_scientific_journal-7672	443	2	the	the	DET
american_scientific_journal-7672	443	3	post	post	ADJ
american_scientific_journal-7672	443	4	-	-	ADJ
american_scientific_journal-7672	443	5	adoption	adoption	ADJ
american_scientific_journal-7672	443	6	period	period	NOUN
american_scientific_journal-7672	443	7	(	(	PUNCT
american_scientific_journal-7672	443	8	2006	2006	NUM
american_scientific_journal-7672	443	9	)	)	PUNCT
american_scientific_journal-7672	443	10	,	,	PUNCT
american_scientific_journal-7672	443	11	in	in	ADP
american_scientific_journal-7672	443	12	most	most	ADJ
american_scientific_journal-7672	443	13	cases	case	NOUN
american_scientific_journal-7672	443	14	the	the	DET
american_scientific_journal-7672	443	15	results	result	NOUN
american_scientific_journal-7672	443	16	are	be	AUX
american_scientific_journal-7672	443	17	insignificant	insignificant	ADJ
american_scientific_journal-7672	443	18	,	,	PUNCT
american_scientific_journal-7672	443	19	with	with	ADP
american_scientific_journal-7672	443	20	no	no	DET
american_scientific_journal-7672	443	21	major	major	ADJ
american_scientific_journal-7672	443	22	differences	difference	NOUN
american_scientific_journal-7672	443	23	in	in	ADP
american_scientific_journal-7672	443	24	most	most	ADJ
american_scientific_journal-7672	443	25	values	value	NOUN
american_scientific_journal-7672	443	26	.	.	PUNCT
american_scientific_journal-7672	444	1	in	in	ADP
american_scientific_journal-7672	444	2	other	other	ADJ
american_scientific_journal-7672	444	3	words	word	NOUN
american_scientific_journal-7672	444	4	,	,	PUNCT
american_scientific_journal-7672	444	5	during	during	ADP
american_scientific_journal-7672	444	6	2006	2006	NUM
american_scientific_journal-7672	444	7	,	,	PUNCT
american_scientific_journal-7672	444	8	firms	firm	NOUN
american_scientific_journal-7672	444	9	from	from	ADP
american_scientific_journal-7672	444	10	all	all	DET
american_scientific_journal-7672	444	11	countries	country	NOUN
american_scientific_journal-7672	444	12	maintained	maintain	VERB
american_scientific_journal-7672	444	13	their	their	PRON
american_scientific_journal-7672	444	14	performance	performance	NOUN
american_scientific_journal-7672	444	15	.	.	PUNCT
american_scientific_journal-7672	445	1	this	this	PRON
american_scientific_journal-7672	445	2	may	may	AUX
american_scientific_journal-7672	445	3	indicate	indicate	VERB
american_scientific_journal-7672	445	4	that	that	DET
american_scientific_journal-7672	445	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	445	6	provided	provide	VERB
american_scientific_journal-7672	445	7	a	a	DET
american_scientific_journal-7672	445	8	more	more	ADV
american_scientific_journal-7672	445	9	stable	stable	ADJ
american_scientific_journal-7672	445	10	business	business	NOUN
american_scientific_journal-7672	445	11	environment	environment	NOUN
american_scientific_journal-7672	445	12	,	,	PUNCT
american_scientific_journal-7672	445	13	absorbing	absorb	VERB
american_scientific_journal-7672	445	14	any	any	DET
american_scientific_journal-7672	445	15	disturbances	disturbance	NOUN
american_scientific_journal-7672	445	16	in	in	ADP
american_scientific_journal-7672	445	17	the	the	DET
american_scientific_journal-7672	445	18	initial	initial	ADJ
american_scientific_journal-7672	445	19	adoption	adoption	NOUN
american_scientific_journal-7672	445	20	period	period	NOUN
american_scientific_journal-7672	445	21	.	.	PUNCT
american_scientific_journal-7672	446	1	however	however	ADV
american_scientific_journal-7672	446	2	,	,	PUNCT
american_scientific_journal-7672	446	3	this	this	PRON
american_scientific_journal-7672	446	4	does	do	AUX
american_scientific_journal-7672	446	5	not	not	PART
american_scientific_journal-7672	446	6	seem	seem	VERB
american_scientific_journal-7672	446	7	to	to	PART
american_scientific_journal-7672	446	8	have	have	AUX
american_scientific_journal-7672	446	9	been	be	AUX
american_scientific_journal-7672	446	10	preserved	preserve	VERB
american_scientific_journal-7672	446	11	under	under	ADP
american_scientific_journal-7672	446	12	the	the	DET
american_scientific_journal-7672	446	13	crisis	crisis	NOUN
american_scientific_journal-7672	446	14	,	,	PUNCT
american_scientific_journal-7672	446	15	as	as	SCONJ
american_scientific_journal-7672	446	16	analysed	analyse	VERB
american_scientific_journal-7672	446	17	in	in	ADP
american_scientific_journal-7672	446	18	the	the	DET
american_scientific_journal-7672	446	19	next	next	ADJ
american_scientific_journal-7672	446	20	paragraph	paragraph	NOUN
american_scientific_journal-7672	446	21	,	,	PUNCT
american_scientific_journal-7672	446	22	while	while	SCONJ
american_scientific_journal-7672	446	23	differences	difference	NOUN
american_scientific_journal-7672	446	24	in	in	ADP
american_scientific_journal-7672	446	25	changes	change	NOUN
american_scientific_journal-7672	446	26	to	to	ADP
american_scientific_journal-7672	446	27	the	the	DET
american_scientific_journal-7672	446	28	variables	variable	NOUN
american_scientific_journal-7672	446	29	between	between	ADP
american_scientific_journal-7672	446	30	countries	country	NOUN
american_scientific_journal-7672	446	31	are	be	AUX
american_scientific_journal-7672	446	32	notable	notable	ADJ
american_scientific_journal-7672	446	33	,	,	PUNCT
american_scientific_journal-7672	446	34	as	as	SCONJ
american_scientific_journal-7672	446	35	described	describe	VERB
american_scientific_journal-7672	446	36	below	below	ADV
american_scientific_journal-7672	446	37	.	.	PUNCT
american_scientific_journal-7672	447	1	2007–2009	2007–2009	NUM
american_scientific_journal-7672	447	2	(	(	PUNCT
american_scientific_journal-7672	447	3	panel	panel	NOUN
american_scientific_journal-7672	447	4	b	b	NOUN
american_scientific_journal-7672	447	5	)	)	PUNCT
american_scientific_journal-7672	447	6	panel	panel	NOUN
american_scientific_journal-7672	447	7	b	b	PROPN
american_scientific_journal-7672	447	8	presents	present	VERB
american_scientific_journal-7672	447	9	descriptive	descriptive	ADJ
american_scientific_journal-7672	447	10	statistics	statistic	NOUN
american_scientific_journal-7672	447	11	for	for	ADP
american_scientific_journal-7672	447	12	the	the	DET
american_scientific_journal-7672	447	13	period	period	NOUN
american_scientific_journal-7672	447	14	2007–2009	2007–2009	NUM
american_scientific_journal-7672	447	15	.	.	PUNCT
american_scientific_journal-7672	448	1	this	this	DET
american_scientific_journal-7672	448	2	period	period	NOUN
american_scientific_journal-7672	448	3	was	be	AUX
american_scientific_journal-7672	448	4	characterised	characterise	VERB
american_scientific_journal-7672	448	5	by	by	ADP
american_scientific_journal-7672	448	6	turmoil	turmoil	NOUN
american_scientific_journal-7672	448	7	and	and	CCONJ
american_scientific_journal-7672	448	8	unprecedented	unprecedented	ADJ
american_scientific_journal-7672	448	9	conditions	condition	NOUN
american_scientific_journal-7672	448	10	for	for	ADP
american_scientific_journal-7672	448	11	ifrs	ifrs	NOUN
american_scientific_journal-7672	448	12	.	.	PUNCT
american_scientific_journal-7672	449	1	the	the	DET
american_scientific_journal-7672	449	2	results	result	NOUN
american_scientific_journal-7672	449	3	reflect	reflect	VERB
american_scientific_journal-7672	449	4	these	these	DET
american_scientific_journal-7672	449	5	difficult	difficult	ADJ
american_scientific_journal-7672	449	6	circumstances	circumstance	NOUN
american_scientific_journal-7672	449	7	,	,	PUNCT
american_scientific_journal-7672	449	8	as	as	SCONJ
american_scientific_journal-7672	449	9	the	the	DET
american_scientific_journal-7672	449	10	values	value	NOUN
american_scientific_journal-7672	449	11	for	for	ADP
american_scientific_journal-7672	449	12	all	all	DET
american_scientific_journal-7672	449	13	countries	country	NOUN
american_scientific_journal-7672	449	14	were	be	AUX
american_scientific_journal-7672	449	15	lower	low	ADJ
american_scientific_journal-7672	449	16	for	for	ADP
american_scientific_journal-7672	449	17	2008	2008	NUM
american_scientific_journal-7672	449	18	than	than	ADP
american_scientific_journal-7672	449	19	for	for	ADP
american_scientific_journal-7672	449	20	2007	2007	NUM
american_scientific_journal-7672	449	21	.	.	PUNCT
american_scientific_journal-7672	450	1	noteworthy	noteworthy	ADJ
american_scientific_journal-7672	450	2	exceptions	exception	NOUN
american_scientific_journal-7672	450	3	were	be	AUX
american_scientific_journal-7672	450	4	australia	australia	PROPN
american_scientific_journal-7672	450	5	’s	’s	PART
american_scientific_journal-7672	450	6	accruals	accrual	NOUN
american_scientific_journal-7672	450	7	performance	performance	NOUN
american_scientific_journal-7672	450	8	(	(	PUNCT
american_scientific_journal-7672	450	9	panel	panel	NOUN
american_scientific_journal-7672	450	10	b1	b1	PROPN
american_scientific_journal-7672	450	11	)	)	PUNCT
american_scientific_journal-7672	450	12	in	in	ADP
american_scientific_journal-7672	450	13	2008	2008	NUM
american_scientific_journal-7672	450	14	,	,	PUNCT
american_scientific_journal-7672	450	15	which	which	PRON
american_scientific_journal-7672	450	16	decreased	decrease	VERB
american_scientific_journal-7672	450	17	,	,	PUNCT
american_scientific_journal-7672	450	18	although	although	SCONJ
american_scientific_journal-7672	450	19	the	the	DET
american_scientific_journal-7672	450	20	following	following	ADJ
american_scientific_journal-7672	450	21	year	year	NOUN
american_scientific_journal-7672	450	22	they	they	PRON
american_scientific_journal-7672	450	23	unexpectedly	unexpectedly	ADV
american_scientific_journal-7672	450	24	increased	increase	VERB
american_scientific_journal-7672	450	25	,	,	PUNCT
american_scientific_journal-7672	450	26	and	and	CCONJ
american_scientific_journal-7672	450	27	there	there	PRON
american_scientific_journal-7672	450	28	are	be	VERB
american_scientific_journal-7672	450	29	some	some	DET
american_scientific_journal-7672	450	30	indications	indication	NOUN
american_scientific_journal-7672	450	31	that	that	SCONJ
american_scientific_journal-7672	450	32	australian	australian	ADJ
american_scientific_journal-7672	450	33	companies	company	NOUN
american_scientific_journal-7672	450	34	managed	manage	VERB
american_scientific_journal-7672	450	35	to	to	PART
american_scientific_journal-7672	450	36	increase	increase	VERB
american_scientific_journal-7672	450	37	their	their	PRON
american_scientific_journal-7672	450	38	leverage	leverage	NOUN
american_scientific_journal-7672	450	39	ratios	ratio	NOUN
american_scientific_journal-7672	450	40	(	(	PUNCT
american_scientific_journal-7672	450	41	debt	debt	NOUN
american_scientific_journal-7672	450	42	,	,	PUNCT
american_scientific_journal-7672	450	43	tlsfu	tlsfu	ADJ
american_scientific_journal-7672	450	44	)	)	PUNCT
american_scientific_journal-7672	450	45	despite	despite	SCONJ
american_scientific_journal-7672	450	46	the	the	DET
american_scientific_journal-7672	450	47	crisis	crisis	NOUN
american_scientific_journal-7672	450	48	.	.	PUNCT
american_scientific_journal-7672	451	1	these	these	DET
american_scientific_journal-7672	451	2	negative	negative	ADJ
american_scientific_journal-7672	451	3	outcomes	outcome	NOUN
american_scientific_journal-7672	451	4	were	be	AUX
american_scientific_journal-7672	451	5	not	not	PART
american_scientific_journal-7672	451	6	sustained	sustain	VERB
american_scientific_journal-7672	451	7	for	for	ADP
american_scientific_journal-7672	451	8	long	long	ADV
american_scientific_journal-7672	451	9	,	,	PUNCT
american_scientific_journal-7672	451	10	as	as	ADP
american_scientific_journal-7672	451	11	already	already	ADV
american_scientific_journal-7672	451	12	in	in	ADP
american_scientific_journal-7672	451	13	the	the	DET
american_scientific_journal-7672	451	14	next	next	ADJ
american_scientific_journal-7672	451	15	year	year	NOUN
american_scientific_journal-7672	451	16	,	,	PUNCT
american_scientific_journal-7672	451	17	there	there	PRON
american_scientific_journal-7672	451	18	are	be	VERB
american_scientific_journal-7672	451	19	indications	indication	NOUN
american_scientific_journal-7672	451	20	that	that	SCONJ
american_scientific_journal-7672	451	21	the	the	DET
american_scientific_journal-7672	451	22	environment	environment	NOUN
american_scientific_journal-7672	451	23	improved	improve	VERB
american_scientific_journal-7672	451	24	significantly	significantly	ADV
american_scientific_journal-7672	451	25	.	.	PUNCT
american_scientific_journal-7672	452	1	in	in	ADP
american_scientific_journal-7672	452	2	this	this	DET
american_scientific_journal-7672	452	3	respect	respect	NOUN
american_scientific_journal-7672	452	4	,	,	PUNCT
american_scientific_journal-7672	452	5	australia	australia	PROPN
american_scientific_journal-7672	452	6	managed	manage	VERB
american_scientific_journal-7672	452	7	to	to	PART
american_scientific_journal-7672	452	8	balance	balance	VERB
american_scientific_journal-7672	452	9	its	its	PRON
american_scientific_journal-7672	452	10	size	size	NOUN
american_scientific_journal-7672	452	11	ratios	ratio	NOUN
american_scientific_journal-7672	452	12	(	(	PUNCT
american_scientific_journal-7672	452	13	salesha	salesha	PROPN
american_scientific_journal-7672	452	14	)	)	PUNCT
american_scientific_journal-7672	452	15	,	,	PUNCT
american_scientific_journal-7672	452	16	improve	improve	VERB
american_scientific_journal-7672	452	17	its	its	PRON
american_scientific_journal-7672	452	18	growth	growth	NOUN
american_scientific_journal-7672	452	19	ratios	ratio	NOUN
american_scientific_journal-7672	452	20	(	(	PUNCT
american_scientific_journal-7672	452	21	mvbv	mvbv	PROPN
american_scientific_journal-7672	452	22	)	)	PUNCT
american_scientific_journal-7672	452	23	even	even	ADV
american_scientific_journal-7672	452	24	more	more	ADV
american_scientific_journal-7672	452	25	than	than	ADP
american_scientific_journal-7672	452	26	in	in	ADP
american_scientific_journal-7672	452	27	the	the	DET
american_scientific_journal-7672	452	28	year	year	NOUN
american_scientific_journal-7672	452	29	before	before	ADP
american_scientific_journal-7672	452	30	the	the	DET
american_scientific_journal-7672	452	31	crisis	crisis	NOUN
american_scientific_journal-7672	452	32	,	,	PUNCT
american_scientific_journal-7672	452	33	and	and	CCONJ
american_scientific_journal-7672	452	34	increase	increase	VERB
american_scientific_journal-7672	452	35	its	its	PRON
american_scientific_journal-7672	452	36	liquidity	liquidity	NOUN
american_scientific_journal-7672	452	37	(	(	PUNCT
american_scientific_journal-7672	452	38	cfsh	cfsh	ADJ
american_scientific_journal-7672	452	39	,	,	PUNCT
american_scientific_journal-7672	452	40	wcr	wcr	PROPN
american_scientific_journal-7672	452	41	)	)	PUNCT
american_scientific_journal-7672	452	42	and	and	CCONJ
american_scientific_journal-7672	452	43	leverage	leverage	NOUN
american_scientific_journal-7672	452	44	(	(	PUNCT
american_scientific_journal-7672	452	45	etl	etl	NOUN
american_scientific_journal-7672	452	46	,	,	PUNCT
american_scientific_journal-7672	452	47	igear	igear	NOUN
american_scientific_journal-7672	452	48	)	)	PUNCT
american_scientific_journal-7672	452	49	.	.	PUNCT
american_scientific_journal-7672	453	1	on	on	ADP
american_scientific_journal-7672	453	2	the	the	DET
american_scientific_journal-7672	453	3	other	other	ADJ
american_scientific_journal-7672	453	4	hand	hand	NOUN
american_scientific_journal-7672	453	5	,	,	PUNCT
american_scientific_journal-7672	453	6	germany	germany	PROPN
american_scientific_journal-7672	453	7	measurements	measurement	NOUN
american_scientific_journal-7672	453	8	for	for	ADP
american_scientific_journal-7672	453	9	germany	germany	PROPN
american_scientific_journal-7672	453	10	(	(	PUNCT
american_scientific_journal-7672	453	11	panel	panel	NOUN
american_scientific_journal-7672	453	12	b2	b2	PROPN
american_scientific_journal-7672	453	13	)	)	PUNCT
american_scientific_journal-7672	453	14	and	and	CCONJ
american_scientific_journal-7672	453	15	greece	greece	PROPN
american_scientific_journal-7672	453	16	(	(	PUNCT
american_scientific_journal-7672	453	17	panel	panel	NOUN
american_scientific_journal-7672	453	18	b3	b3	PROPN
american_scientific_journal-7672	453	19	)	)	PUNCT
american_scientific_journal-7672	453	20	did	do	AUX
american_scientific_journal-7672	453	21	not	not	PART
american_scientific_journal-7672	453	22	improve	improve	VERB
american_scientific_journal-7672	453	23	.	.	PUNCT
american_scientific_journal-7672	454	1	american	american	ADJ
american_scientific_journal-7672	454	2	academic	academic	ADJ
american_scientific_journal-7672	454	3	scientific	scientific	ADJ
american_scientific_journal-7672	454	4	research	research	NOUN
american_scientific_journal-7672	454	5	journal	journal	NOUN
american_scientific_journal-7672	454	6	for	for	ADP
american_scientific_journal-7672	454	7	engineering	engineering	NOUN
american_scientific_journal-7672	454	8	,	,	PUNCT
american_scientific_journal-7672	454	9	technology	technology	NOUN
american_scientific_journal-7672	454	10	,	,	PUNCT
american_scientific_journal-7672	454	11	and	and	CCONJ
american_scientific_journal-7672	454	12	sciences	science	NOUN
american_scientific_journal-7672	454	13	(	(	PUNCT
american_scientific_journal-7672	454	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	454	15	)	)	PUNCT
american_scientific_journal-7672	454	16	(	(	PUNCT
american_scientific_journal-7672	454	17	2022	2022	NUM
american_scientific_journal-7672	454	18	)	)	PUNCT
american_scientific_journal-7672	454	19	volume	volume	NOUN
american_scientific_journal-7672	454	20	89	89	NUM
american_scientific_journal-7672	454	21	,	,	PUNCT
american_scientific_journal-7672	454	22	no1	no1	PROPN
american_scientific_journal-7672	454	23	,	,	PUNCT
american_scientific_journal-7672	454	24	pp	pp	ADV
american_scientific_journal-7672	454	25	73	73	NUM
american_scientific_journal-7672	454	26	-	-	SYM
american_scientific_journal-7672	454	27	123	123	NUM
american_scientific_journal-7672	454	28	91	91	NUM
american_scientific_journal-7672	454	29	indeed	indeed	ADV
american_scientific_journal-7672	454	30	,	,	PUNCT
american_scientific_journal-7672	454	31	the	the	DET
american_scientific_journal-7672	454	32	results	result	NOUN
american_scientific_journal-7672	454	33	indicate	indicate	VERB
american_scientific_journal-7672	454	34	that	that	DET
american_scientific_journal-7672	454	35	size	size	NOUN
american_scientific_journal-7672	454	36	(	(	PUNCT
american_scientific_journal-7672	454	37	ressfu	ressfu	PROPN
american_scientific_journal-7672	454	38	)	)	PUNCT
american_scientific_journal-7672	454	39	,	,	PUNCT
american_scientific_journal-7672	454	40	investment	investment	NOUN
american_scientific_journal-7672	454	41	(	(	PUNCT
american_scientific_journal-7672	454	42	pe	pe	NOUN
american_scientific_journal-7672	454	43	)	)	PUNCT
american_scientific_journal-7672	454	44	and	and	CCONJ
american_scientific_journal-7672	454	45	leverage	leverage	NOUN
american_scientific_journal-7672	454	46	(	(	PUNCT
american_scientific_journal-7672	454	47	tlsfu	tlsfu	ADJ
american_scientific_journal-7672	454	48	,	,	PUNCT
american_scientific_journal-7672	454	49	debte	debte	NOUN
american_scientific_journal-7672	454	50	)	)	PUNCT
american_scientific_journal-7672	454	51	ratios	ratio	NOUN
american_scientific_journal-7672	454	52	decreased	decrease	VERB
american_scientific_journal-7672	454	53	further	far	ADV
american_scientific_journal-7672	454	54	,	,	PUNCT
american_scientific_journal-7672	454	55	while	while	SCONJ
american_scientific_journal-7672	454	56	the	the	DET
american_scientific_journal-7672	454	57	most	most	ADV
american_scientific_journal-7672	454	58	worrying	worrying	ADJ
american_scientific_journal-7672	454	59	factor	factor	NOUN
american_scientific_journal-7672	454	60	is	be	AUX
american_scientific_journal-7672	454	61	the	the	DET
american_scientific_journal-7672	454	62	increase	increase	NOUN
american_scientific_journal-7672	454	63	in	in	ADP
american_scientific_journal-7672	454	64	ffs	ffs	NOUN
american_scientific_journal-7672	454	65	firms	firm	NOUN
american_scientific_journal-7672	454	66	.	.	PUNCT
american_scientific_journal-7672	455	1	however	however	ADV
american_scientific_journal-7672	455	2	,	,	PUNCT
american_scientific_journal-7672	455	3	there	there	PRON
american_scientific_journal-7672	455	4	are	be	VERB
american_scientific_journal-7672	455	5	signs	sign	NOUN
american_scientific_journal-7672	455	6	that	that	SCONJ
american_scientific_journal-7672	455	7	profitability	profitability	NOUN
american_scientific_journal-7672	455	8	(	(	PUNCT
american_scientific_journal-7672	455	9	opm	opm	NOUN
american_scientific_journal-7672	455	10	)	)	PUNCT
american_scientific_journal-7672	455	11	was	be	AUX
american_scientific_journal-7672	455	12	higher	high	ADJ
american_scientific_journal-7672	455	13	,	,	PUNCT
american_scientific_journal-7672	455	14	but	but	CCONJ
american_scientific_journal-7672	455	15	the	the	DET
american_scientific_journal-7672	455	16	most	most	ADV
american_scientific_journal-7672	455	17	promising	promising	ADJ
american_scientific_journal-7672	455	18	outcome	outcome	NOUN
american_scientific_journal-7672	455	19	was	be	AUX
american_scientific_journal-7672	455	20	the	the	DET
american_scientific_journal-7672	455	21	increase	increase	NOUN
american_scientific_journal-7672	455	22	in	in	ADP
american_scientific_journal-7672	455	23	growth	growth	NOUN
american_scientific_journal-7672	455	24	ratio	ratio	NOUN
american_scientific_journal-7672	455	25	(	(	PUNCT
american_scientific_journal-7672	455	26	mvbv	mvbv	PROPN
american_scientific_journal-7672	455	27	)	)	PUNCT
american_scientific_journal-7672	455	28	.	.	PUNCT
american_scientific_journal-7672	456	1	on	on	ADP
american_scientific_journal-7672	456	2	the	the	DET
american_scientific_journal-7672	456	3	other	other	ADJ
american_scientific_journal-7672	456	4	hand	hand	NOUN
american_scientific_journal-7672	456	5	,	,	PUNCT
american_scientific_journal-7672	456	6	the	the	DET
american_scientific_journal-7672	456	7	uk	uk	PROPN
american_scientific_journal-7672	456	8	(	(	PUNCT
american_scientific_journal-7672	456	9	panel	panel	NOUN
american_scientific_journal-7672	456	10	b4	b4	PROPN
american_scientific_journal-7672	456	11	)	)	PUNCT
american_scientific_journal-7672	456	12	again	again	ADV
american_scientific_journal-7672	456	13	performed	perform	VERB
american_scientific_journal-7672	456	14	best	well	ADV
american_scientific_journal-7672	456	15	after	after	ADP
american_scientific_journal-7672	456	16	the	the	DET
american_scientific_journal-7672	456	17	crisis	crisis	NOUN
american_scientific_journal-7672	456	18	,	,	PUNCT
american_scientific_journal-7672	456	19	and	and	CCONJ
american_scientific_journal-7672	456	20	indeed	indeed	ADV
american_scientific_journal-7672	456	21	was	be	AUX
american_scientific_journal-7672	456	22	close	close	ADJ
american_scientific_journal-7672	456	23	to	to	ADP
american_scientific_journal-7672	456	24	fully	fully	ADV
american_scientific_journal-7672	456	25	recovering	recover	VERB
american_scientific_journal-7672	456	26	from	from	ADP
american_scientific_journal-7672	456	27	the	the	DET
american_scientific_journal-7672	456	28	effects	effect	NOUN
american_scientific_journal-7672	456	29	of	of	ADP
american_scientific_journal-7672	456	30	the	the	DET
american_scientific_journal-7672	456	31	crisis	crisis	NOUN
american_scientific_journal-7672	456	32	.	.	PUNCT
american_scientific_journal-7672	457	1	the	the	DET
american_scientific_journal-7672	457	2	results	result	NOUN
american_scientific_journal-7672	457	3	indicate	indicate	VERB
american_scientific_journal-7672	457	4	that	that	SCONJ
american_scientific_journal-7672	457	5	all	all	PRON
american_scientific_journal-7672	457	6	of	of	ADP
american_scientific_journal-7672	457	7	its	its	PRON
american_scientific_journal-7672	457	8	ratios	ratio	NOUN
american_scientific_journal-7672	457	9	increased	increase	VERB
american_scientific_journal-7672	457	10	.	.	PUNCT
american_scientific_journal-7672	458	1	however	however	ADV
american_scientific_journal-7672	458	2	,	,	PUNCT
american_scientific_journal-7672	458	3	the	the	DET
american_scientific_journal-7672	458	4	huge	huge	ADJ
american_scientific_journal-7672	458	5	increase	increase	NOUN
american_scientific_journal-7672	458	6	in	in	ADP
american_scientific_journal-7672	458	7	the	the	DET
american_scientific_journal-7672	458	8	number	number	NOUN
american_scientific_journal-7672	458	9	of	of	ADP
american_scientific_journal-7672	458	10	ffs	ffs	NOUN
american_scientific_journal-7672	458	11	firms	firm	NOUN
american_scientific_journal-7672	458	12	raises	raise	VERB
american_scientific_journal-7672	458	13	questions	question	NOUN
american_scientific_journal-7672	458	14	about	about	ADP
american_scientific_journal-7672	458	15	this	this	DET
american_scientific_journal-7672	458	16	positive	positive	ADJ
american_scientific_journal-7672	458	17	performance	performance	NOUN
american_scientific_journal-7672	458	18	.	.	PUNCT
american_scientific_journal-7672	459	1	overall	overall	ADV
american_scientific_journal-7672	459	2	,	,	PUNCT
american_scientific_journal-7672	459	3	all	all	DET
american_scientific_journal-7672	459	4	countries	country	NOUN
american_scientific_journal-7672	459	5	seemed	seem	VERB
american_scientific_journal-7672	459	6	to	to	PART
american_scientific_journal-7672	459	7	handle	handle	VERB
american_scientific_journal-7672	459	8	the	the	DET
american_scientific_journal-7672	459	9	crisis	crisis	NOUN
american_scientific_journal-7672	459	10	effectively	effectively	ADV
american_scientific_journal-7672	459	11	,	,	PUNCT
american_scientific_journal-7672	459	12	but	but	CCONJ
american_scientific_journal-7672	459	13	there	there	PRON
american_scientific_journal-7672	459	14	are	be	VERB
american_scientific_journal-7672	459	15	obvious	obvious	ADJ
american_scientific_journal-7672	459	16	signs	sign	NOUN
american_scientific_journal-7672	459	17	that	that	SCONJ
american_scientific_journal-7672	459	18	more	more	ADJ
american_scientific_journal-7672	459	19	actions	action	NOUN
american_scientific_journal-7672	459	20	were	be	AUX
american_scientific_journal-7672	459	21	necessary	necessary	ADJ
american_scientific_journal-7672	459	22	.	.	PUNCT
american_scientific_journal-7672	460	1	country	country	NOUN
american_scientific_journal-7672	460	2	-	-	PUNCT
american_scientific_journal-7672	460	3	level	level	NOUN
american_scientific_journal-7672	460	4	comparison	comparison	NOUN
american_scientific_journal-7672	460	5	(	(	PUNCT
american_scientific_journal-7672	460	6	panel	panel	NOUN
american_scientific_journal-7672	460	7	c	c	NOUN
american_scientific_journal-7672	460	8	)	)	PUNCT
american_scientific_journal-7672	460	9	comparisons	comparison	NOUN
american_scientific_journal-7672	460	10	between	between	ADP
american_scientific_journal-7672	460	11	the	the	DET
american_scientific_journal-7672	460	12	countries	country	NOUN
american_scientific_journal-7672	460	13	’	'	PUNCT
american_scientific_journal-7672	460	14	descriptive	descriptive	ADJ
american_scientific_journal-7672	460	15	statistics	statistic	NOUN
american_scientific_journal-7672	460	16	(	(	PUNCT
american_scientific_journal-7672	460	17	panel	panel	NOUN
american_scientific_journal-7672	460	18	c	c	NOUN
american_scientific_journal-7672	460	19	)	)	PUNCT
american_scientific_journal-7672	460	20	are	be	AUX
american_scientific_journal-7672	460	21	equally	equally	ADV
american_scientific_journal-7672	460	22	important	important	ADJ
american_scientific_journal-7672	460	23	.	.	PUNCT
american_scientific_journal-7672	461	1	in	in	ADP
american_scientific_journal-7672	461	2	this	this	DET
american_scientific_journal-7672	461	3	respect	respect	NOUN
american_scientific_journal-7672	461	4	,	,	PUNCT
american_scientific_journal-7672	461	5	the	the	DET
american_scientific_journal-7672	461	6	results	result	NOUN
american_scientific_journal-7672	461	7	reveal	reveal	VERB
american_scientific_journal-7672	461	8	interesting	interesting	ADJ
american_scientific_journal-7672	461	9	information	information	NOUN
american_scientific_journal-7672	461	10	about	about	ADP
american_scientific_journal-7672	461	11	the	the	DET
american_scientific_journal-7672	461	12	performance	performance	NOUN
american_scientific_journal-7672	461	13	of	of	ADP
american_scientific_journal-7672	461	14	these	these	DET
american_scientific_journal-7672	461	15	countries	country	NOUN
american_scientific_journal-7672	461	16	over	over	ADP
american_scientific_journal-7672	461	17	the	the	DET
american_scientific_journal-7672	461	18	entire	entire	ADJ
american_scientific_journal-7672	461	19	period	period	NOUN
american_scientific_journal-7672	461	20	.	.	PUNCT
american_scientific_journal-7672	462	1	once	once	ADV
american_scientific_journal-7672	462	2	again	again	ADV
american_scientific_journal-7672	462	3	,	,	PUNCT
american_scientific_journal-7672	462	4	there	there	PRON
american_scientific_journal-7672	462	5	are	be	VERB
american_scientific_journal-7672	462	6	signs	sign	NOUN
american_scientific_journal-7672	462	7	that	that	SCONJ
american_scientific_journal-7672	462	8	smaller	small	ADJ
american_scientific_journal-7672	462	9	economies	economy	NOUN
american_scientific_journal-7672	462	10	performed	perform	VERB
american_scientific_journal-7672	462	11	better	well	ADV
american_scientific_journal-7672	462	12	under	under	ADP
american_scientific_journal-7672	462	13	ifrs	ifrs	NOUN
american_scientific_journal-7672	462	14	[	[	X
american_scientific_journal-7672	462	15	35	35	NUM
american_scientific_journal-7672	462	16	]	]	PUNCT
american_scientific_journal-7672	462	17	.	.	PUNCT
american_scientific_journal-7672	463	1	for	for	ADP
american_scientific_journal-7672	463	2	example	example	NOUN
american_scientific_journal-7672	463	3	,	,	PUNCT
american_scientific_journal-7672	463	4	greece	greece	PROPN
american_scientific_journal-7672	463	5	exhibited	exhibit	VERB
american_scientific_journal-7672	463	6	better	well	ADJ
american_scientific_journal-7672	463	7	growth	growth	NOUN
american_scientific_journal-7672	463	8	(	(	PUNCT
american_scientific_journal-7672	463	9	mvbv	mvbv	NOUN
american_scientific_journal-7672	463	10	)	)	PUNCT
american_scientific_journal-7672	463	11	measures	measure	NOUN
american_scientific_journal-7672	463	12	.	.	PUNCT
american_scientific_journal-7672	464	1	taking	take	VERB
american_scientific_journal-7672	464	2	advantage	advantage	NOUN
american_scientific_journal-7672	464	3	of	of	ADP
american_scientific_journal-7672	464	4	the	the	DET
american_scientific_journal-7672	464	5	accuracy	accuracy	NOUN
american_scientific_journal-7672	464	6	of	of	ADP
american_scientific_journal-7672	464	7	ifrs	ifrs	PROPN
american_scientific_journal-7672	464	8	and	and	CCONJ
american_scientific_journal-7672	464	9	the	the	DET
american_scientific_journal-7672	464	10	safety	safety	NOUN
american_scientific_journal-7672	464	11	of	of	ADP
american_scientific_journal-7672	464	12	participating	participate	VERB
american_scientific_journal-7672	464	13	in	in	ADP
american_scientific_journal-7672	464	14	the	the	DET
american_scientific_journal-7672	464	15	eu	eu	PROPN
american_scientific_journal-7672	464	16	,	,	PUNCT
american_scientific_journal-7672	464	17	greece	greece	PROPN
american_scientific_journal-7672	464	18	over	over	ADV
american_scientific_journal-7672	464	19	-	-	PUNCT
american_scientific_journal-7672	464	20	performed	perform	VERB
american_scientific_journal-7672	464	21	.	.	PUNCT
american_scientific_journal-7672	465	1	although	although	SCONJ
american_scientific_journal-7672	465	2	its	its	PRON
american_scientific_journal-7672	465	3	firms	firm	NOUN
american_scientific_journal-7672	465	4	had	have	VERB
american_scientific_journal-7672	465	5	the	the	DET
american_scientific_journal-7672	465	6	smallest	small	ADJ
american_scientific_journal-7672	465	7	mean	mean	NOUN
american_scientific_journal-7672	465	8	of	of	ADP
american_scientific_journal-7672	465	9	big	big	ADJ
american_scientific_journal-7672	465	10	4	4	NUM
american_scientific_journal-7672	465	11	auditors	auditor	NOUN
american_scientific_journal-7672	465	12	and	and	CCONJ
american_scientific_journal-7672	465	13	it	it	PRON
american_scientific_journal-7672	465	14	exhibited	exhibit	VERB
american_scientific_journal-7672	465	15	the	the	DET
american_scientific_journal-7672	465	16	highest	high	ADJ
american_scientific_journal-7672	465	17	mean	mean	NOUN
american_scientific_journal-7672	465	18	of	of	ADP
american_scientific_journal-7672	465	19	ffs	ffs	PRON
american_scientific_journal-7672	465	20	during	during	ADP
american_scientific_journal-7672	465	21	this	this	DET
american_scientific_journal-7672	465	22	period	period	NOUN
american_scientific_journal-7672	465	23	,	,	PUNCT
american_scientific_journal-7672	465	24	these	these	DET
american_scientific_journal-7672	465	25	factors	factor	NOUN
american_scientific_journal-7672	465	26	did	do	AUX
american_scientific_journal-7672	465	27	not	not	PART
american_scientific_journal-7672	465	28	prevent	prevent	VERB
american_scientific_journal-7672	465	29	it	it	PRON
american_scientific_journal-7672	465	30	from	from	ADP
american_scientific_journal-7672	465	31	exhibiting	exhibit	VERB
american_scientific_journal-7672	465	32	better	well	ADJ
american_scientific_journal-7672	465	33	results	result	NOUN
american_scientific_journal-7672	465	34	than	than	ADP
american_scientific_journal-7672	465	35	the	the	DET
american_scientific_journal-7672	465	36	worst	worst	ADV
american_scientific_journal-7672	465	37	-	-	PUNCT
american_scientific_journal-7672	465	38	performing	perform	VERB
american_scientific_journal-7672	465	39	country	country	NOUN
american_scientific_journal-7672	465	40	on	on	ADP
american_scientific_journal-7672	465	41	each	each	DET
american_scientific_journal-7672	465	42	measure	measure	NOUN
american_scientific_journal-7672	465	43	.	.	PUNCT
american_scientific_journal-7672	466	1	with	with	ADP
american_scientific_journal-7672	466	2	regard	regard	NOUN
american_scientific_journal-7672	466	3	to	to	ADP
american_scientific_journal-7672	466	4	the	the	DET
american_scientific_journal-7672	466	5	other	other	ADJ
american_scientific_journal-7672	466	6	countries	country	NOUN
american_scientific_journal-7672	466	7	examined	examine	VERB
american_scientific_journal-7672	466	8	,	,	PUNCT
american_scientific_journal-7672	466	9	there	there	PRON
american_scientific_journal-7672	466	10	was	be	VERB
american_scientific_journal-7672	466	11	a	a	DET
american_scientific_journal-7672	466	12	clear	clear	ADJ
american_scientific_journal-7672	466	13	ascendancy	ascendancy	NOUN
american_scientific_journal-7672	466	14	of	of	ADP
american_scientific_journal-7672	466	15	germany	germany	PROPN
american_scientific_journal-7672	466	16	in	in	ADP
american_scientific_journal-7672	466	17	terms	term	NOUN
american_scientific_journal-7672	466	18	of	of	ADP
american_scientific_journal-7672	466	19	size	size	NOUN
american_scientific_journal-7672	466	20	measures	measure	NOUN
american_scientific_journal-7672	466	21	,	,	PUNCT
american_scientific_journal-7672	466	22	followed	follow	VERB
american_scientific_journal-7672	466	23	by	by	ADP
american_scientific_journal-7672	466	24	the	the	DET
american_scientific_journal-7672	466	25	uk	uk	PROPN
american_scientific_journal-7672	466	26	and	and	CCONJ
american_scientific_journal-7672	466	27	australia	australia	PROPN
american_scientific_journal-7672	466	28	.	.	PUNCT
american_scientific_journal-7672	467	1	germany	germany	PROPN
american_scientific_journal-7672	467	2	and	and	CCONJ
american_scientific_journal-7672	467	3	the	the	DET
american_scientific_journal-7672	467	4	uk	uk	PROPN
american_scientific_journal-7672	467	5	also	also	ADV
american_scientific_journal-7672	467	6	had	have	VERB
american_scientific_journal-7672	467	7	higher	high	ADJ
american_scientific_journal-7672	467	8	profitability	profitability	NOUN
american_scientific_journal-7672	467	9	(	(	PUNCT
american_scientific_journal-7672	467	10	eps	eps	PROPN
american_scientific_journal-7672	467	11	)	)	PUNCT
american_scientific_journal-7672	467	12	,	,	PUNCT
american_scientific_journal-7672	467	13	while	while	SCONJ
american_scientific_journal-7672	467	14	australian	australian	ADJ
american_scientific_journal-7672	467	15	companies	company	NOUN
american_scientific_journal-7672	467	16	preferred	prefer	VERB
american_scientific_journal-7672	467	17	to	to	PART
american_scientific_journal-7672	467	18	keep	keep	VERB
american_scientific_journal-7672	467	19	high	high	ADJ
american_scientific_journal-7672	467	20	retained	retain	VERB
american_scientific_journal-7672	467	21	earnings	earning	NOUN
american_scientific_journal-7672	467	22	(	(	PUNCT
american_scientific_journal-7672	467	23	plowb	plowb	PROPN
american_scientific_journal-7672	467	24	)	)	PUNCT
american_scientific_journal-7672	467	25	and	and	CCONJ
american_scientific_journal-7672	467	26	,	,	PUNCT
american_scientific_journal-7672	467	27	in	in	ADP
american_scientific_journal-7672	467	28	conjunction	conjunction	NOUN
american_scientific_journal-7672	467	29	with	with	ADP
american_scientific_journal-7672	467	30	higher	high	ADJ
american_scientific_journal-7672	467	31	leverage	leverage	NOUN
american_scientific_journal-7672	467	32	(	(	PUNCT
american_scientific_journal-7672	467	33	debt	debt	NOUN
american_scientific_journal-7672	467	34	,	,	PUNCT
american_scientific_journal-7672	467	35	etl	etl	NOUN
american_scientific_journal-7672	467	36	)	)	PUNCT
american_scientific_journal-7672	467	37	,	,	PUNCT
american_scientific_journal-7672	467	38	also	also	ADV
american_scientific_journal-7672	467	39	maintained	maintain	VERB
american_scientific_journal-7672	467	40	high	high	ADJ
american_scientific_journal-7672	467	41	liquidity	liquidity	NOUN
american_scientific_journal-7672	467	42	(	(	PUNCT
american_scientific_journal-7672	467	43	cur	cur	PROPN
american_scientific_journal-7672	467	44	,	,	PUNCT
american_scientific_journal-7672	467	45	qui	qui	X
american_scientific_journal-7672	467	46	)	)	PUNCT
american_scientific_journal-7672	467	47	.	.	PUNCT
american_scientific_journal-7672	468	1	overall	overall	ADV
american_scientific_journal-7672	468	2	,	,	PUNCT
american_scientific_journal-7672	468	3	all	all	DET
american_scientific_journal-7672	468	4	countries	country	NOUN
american_scientific_journal-7672	468	5	maintained	maintain	VERB
american_scientific_journal-7672	468	6	their	their	PRON
american_scientific_journal-7672	468	7	characteristics	characteristic	NOUN
american_scientific_journal-7672	468	8	during	during	ADP
american_scientific_journal-7672	468	9	the	the	DET
american_scientific_journal-7672	468	10	difficult	difficult	ADJ
american_scientific_journal-7672	468	11	conditions	condition	NOUN
american_scientific_journal-7672	468	12	of	of	ADP
american_scientific_journal-7672	468	13	this	this	DET
american_scientific_journal-7672	468	14	period	period	NOUN
american_scientific_journal-7672	468	15	.	.	PUNCT
american_scientific_journal-7672	469	1	5.2	5.2	NUM
american_scientific_journal-7672	469	2	falsified	falsify	VERB
american_scientific_journal-7672	469	3	financial	financial	ADJ
american_scientific_journal-7672	469	4	statements	statement	NOUN
american_scientific_journal-7672	469	5	(	(	PUNCT
american_scientific_journal-7672	469	6	ffs	ff	NOUN
american_scientific_journal-7672	469	7	)	)	PUNCT
american_scientific_journal-7672	469	8	and	and	CCONJ
american_scientific_journal-7672	469	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	469	10	(	(	PUNCT
american_scientific_journal-7672	469	11	η1	η1	PROPN
american_scientific_journal-7672	469	12	)	)	PUNCT
american_scientific_journal-7672	469	13	recent	recent	ADJ
american_scientific_journal-7672	469	14	debates	debate	NOUN
american_scientific_journal-7672	469	15	continue	continue	VERB
american_scientific_journal-7672	469	16	to	to	PART
american_scientific_journal-7672	469	17	focus	focus	VERB
american_scientific_journal-7672	469	18	on	on	ADP
american_scientific_journal-7672	469	19	whether	whether	SCONJ
american_scientific_journal-7672	469	20	ifrs	ifrs	PROPN
american_scientific_journal-7672	469	21	has	have	AUX
american_scientific_journal-7672	469	22	managed	manage	VERB
american_scientific_journal-7672	469	23	to	to	PART
american_scientific_journal-7672	469	24	eliminate	eliminate	VERB
american_scientific_journal-7672	469	25	cases	case	NOUN
american_scientific_journal-7672	469	26	of	of	ADP
american_scientific_journal-7672	469	27	falsified	falsified	ADJ
american_scientific_journal-7672	469	28	statements	statement	NOUN
american_scientific_journal-7672	469	29	.	.	PUNCT
american_scientific_journal-7672	470	1	the	the	DET
american_scientific_journal-7672	470	2	results	result	NOUN
american_scientific_journal-7672	470	3	of	of	ADP
american_scientific_journal-7672	470	4	the	the	DET
american_scientific_journal-7672	470	5	first	first	ADJ
american_scientific_journal-7672	470	6	test	test	NOUN
american_scientific_journal-7672	470	7	reveal	reveal	VERB
american_scientific_journal-7672	470	8	that	that	SCONJ
american_scientific_journal-7672	470	9	under	under	ADP
american_scientific_journal-7672	470	10	the	the	DET
american_scientific_journal-7672	470	11	first	first	ADJ
american_scientific_journal-7672	470	12	two	two	NUM
american_scientific_journal-7672	470	13	years	year	NOUN
american_scientific_journal-7672	470	14	of	of	ADP
american_scientific_journal-7672	470	15	ifrs	ifrs	NOUN
american_scientific_journal-7672	470	16	adoption	adoption	NOUN
american_scientific_journal-7672	470	17	,	,	PUNCT
american_scientific_journal-7672	470	18	both	both	PRON
american_scientific_journal-7672	470	19	australia	australia	PROPN
american_scientific_journal-7672	470	20	and	and	CCONJ
american_scientific_journal-7672	470	21	germany	germany	PROPN
american_scientific_journal-7672	470	22	eliminated	eliminate	VERB
american_scientific_journal-7672	470	23	such	such	ADJ
american_scientific_journal-7672	470	24	phenomena	phenomenon	NOUN
american_scientific_journal-7672	470	25	(	(	PUNCT
american_scientific_journal-7672	470	26	appendix	appendix	X
american_scientific_journal-7672	470	27	,	,	PUNCT
american_scientific_journal-7672	470	28	table	table	NOUN
american_scientific_journal-7672	470	29	3	3	NUM
american_scientific_journal-7672	470	30	/	/	SYM
american_scientific_journal-7672	470	31	panel	panel	NOUN
american_scientific_journal-7672	470	32	a	a	PRON
american_scientific_journal-7672	470	33	)	)	PUNCT
american_scientific_journal-7672	470	34	,	,	PUNCT
american_scientific_journal-7672	470	35	indicating	indicate	VERB
american_scientific_journal-7672	470	36	that	that	SCONJ
american_scientific_journal-7672	470	37	ifrs	ifrs	PROPN
american_scientific_journal-7672	470	38	did	do	AUX
american_scientific_journal-7672	470	39	indeed	indeed	ADV
american_scientific_journal-7672	470	40	succeed	succeed	VERB
american_scientific_journal-7672	470	41	in	in	ADP
american_scientific_journal-7672	470	42	reducing	reduce	VERB
american_scientific_journal-7672	470	43	ffs	ffs	NOUN
american_scientific_journal-7672	470	44	cases	case	NOUN
american_scientific_journal-7672	470	45	for	for	ADP
american_scientific_journal-7672	470	46	australian	australian	ADJ
american_scientific_journal-7672	470	47	and	and	CCONJ
american_scientific_journal-7672	470	48	german	german	ADJ
american_scientific_journal-7672	470	49	firms	firm	NOUN
american_scientific_journal-7672	470	50	compared	compare	VERB
american_scientific_journal-7672	470	51	with	with	ADP
american_scientific_journal-7672	470	52	previous	previous	ADJ
american_scientific_journal-7672	470	53	gaap	gaap	NOUN
american_scientific_journal-7672	470	54	.	.	PUNCT
american_scientific_journal-7672	471	1	nevertheless	nevertheless	ADV
american_scientific_journal-7672	471	2	,	,	PUNCT
american_scientific_journal-7672	471	3	during	during	ADP
american_scientific_journal-7672	471	4	the	the	DET
american_scientific_journal-7672	471	5	latter	latter	ADJ
american_scientific_journal-7672	471	6	stages	stage	NOUN
american_scientific_journal-7672	471	7	of	of	ADP
american_scientific_journal-7672	471	8	the	the	DET
american_scientific_journal-7672	471	9	crisis	crisis	NOUN
american_scientific_journal-7672	471	10	,	,	PUNCT
american_scientific_journal-7672	471	11	ffs	ffs	PROPN
american_scientific_journal-7672	471	12	performance	performance	NOUN
american_scientific_journal-7672	471	13	deteriorated	deteriorate	VERB
american_scientific_journal-7672	471	14	for	for	ADP
american_scientific_journal-7672	471	15	these	these	DET
american_scientific_journal-7672	471	16	countries	country	NOUN
american_scientific_journal-7672	471	17	,	,	PUNCT
american_scientific_journal-7672	471	18	as	as	SCONJ
american_scientific_journal-7672	471	19	the	the	DET
american_scientific_journal-7672	471	20	number	number	NOUN
american_scientific_journal-7672	471	21	of	of	ADP
american_scientific_journal-7672	471	22	cases	case	NOUN
american_scientific_journal-7672	471	23	increased	increase	VERB
american_scientific_journal-7672	471	24	.	.	PUNCT
american_scientific_journal-7672	472	1	it	it	PRON
american_scientific_journal-7672	472	2	seems	seem	VERB
american_scientific_journal-7672	472	3	,	,	PUNCT
american_scientific_journal-7672	472	4	therefore	therefore	ADV
american_scientific_journal-7672	472	5	,	,	PUNCT
american_scientific_journal-7672	472	6	that	that	SCONJ
american_scientific_journal-7672	472	7	amendments	amendment	NOUN
american_scientific_journal-7672	472	8	to	to	ADP
american_scientific_journal-7672	472	9	ifrs	ifrs	PROPN
american_scientific_journal-7672	472	10	did	do	AUX
american_scientific_journal-7672	472	11	not	not	PART
american_scientific_journal-7672	472	12	cause	cause	VERB
american_scientific_journal-7672	472	13	appropriate	appropriate	ADJ
american_scientific_journal-7672	472	14	reactions	reaction	NOUN
american_scientific_journal-7672	472	15	during	during	ADP
american_scientific_journal-7672	472	16	the	the	DET
american_scientific_journal-7672	472	17	crisis	crisis	NOUN
american_scientific_journal-7672	472	18	.	.	PUNCT
american_scientific_journal-7672	473	1	this	this	PRON
american_scientific_journal-7672	473	2	supports	support	VERB
american_scientific_journal-7672	473	3	the	the	DET
american_scientific_journal-7672	473	4	critical	critical	ADJ
american_scientific_journal-7672	473	5	opinion	opinion	NOUN
american_scientific_journal-7672	473	6	of	of	ADP
american_scientific_journal-7672	473	7	those	those	PRON
american_scientific_journal-7672	473	8	who	who	PRON
american_scientific_journal-7672	473	9	consider	consider	VERB
american_scientific_journal-7672	473	10	that	that	PRON
american_scientific_journal-7672	473	11	under	under	ADP
american_scientific_journal-7672	473	12	old	old	ADJ
american_scientific_journal-7672	473	13	gaap	gaap	NOUN
american_scientific_journal-7672	473	14	,	,	PUNCT
american_scientific_journal-7672	473	15	firms	firm	NOUN
american_scientific_journal-7672	473	16	would	would	AUX
american_scientific_journal-7672	473	17	have	have	AUX
american_scientific_journal-7672	473	18	performed	perform	VERB
american_scientific_journal-7672	473	19	better	well	ADV
american_scientific_journal-7672	473	20	.	.	PUNCT
american_scientific_journal-7672	474	1	this	this	PRON
american_scientific_journal-7672	474	2	may	may	AUX
american_scientific_journal-7672	474	3	also	also	ADV
american_scientific_journal-7672	474	4	be	be	AUX
american_scientific_journal-7672	474	5	reinforced	reinforce	VERB
american_scientific_journal-7672	474	6	by	by	ADP
american_scientific_journal-7672	474	7	the	the	DET
american_scientific_journal-7672	474	8	results	result	NOUN
american_scientific_journal-7672	474	9	for	for	ADP
american_scientific_journal-7672	474	10	the	the	DET
american_scientific_journal-7672	474	11	uk	uk	PROPN
american_scientific_journal-7672	474	12	,	,	PUNCT
american_scientific_journal-7672	474	13	where	where	SCONJ
american_scientific_journal-7672	474	14	the	the	DET
american_scientific_journal-7672	474	15	results	result	NOUN
american_scientific_journal-7672	474	16	show	show	VERB
american_scientific_journal-7672	474	17	an	an	DET
american_scientific_journal-7672	474	18	increase	increase	NOUN
american_scientific_journal-7672	474	19	in	in	ADP
american_scientific_journal-7672	474	20	the	the	DET
american_scientific_journal-7672	474	21	ffs	ffs	NOUN
american_scientific_journal-7672	474	22	measure	measure	NOUN
american_scientific_journal-7672	474	23	for	for	ADP
american_scientific_journal-7672	474	24	every	every	DET
american_scientific_journal-7672	474	25	examined	examine	VERB
american_scientific_journal-7672	474	26	year	year	NOUN
american_scientific_journal-7672	474	27	(	(	PUNCT
american_scientific_journal-7672	474	28	panel	panel	NOUN
american_scientific_journal-7672	474	29	a4	a4	NUM
american_scientific_journal-7672	474	30	)	)	PUNCT
american_scientific_journal-7672	474	31	.	.	PUNCT
american_scientific_journal-7672	475	1	in	in	ADP
american_scientific_journal-7672	475	2	contrast	contrast	NOUN
american_scientific_journal-7672	475	3	,	,	PUNCT
american_scientific_journal-7672	475	4	greece	greece	PROPN
american_scientific_journal-7672	475	5	(	(	PUNCT
american_scientific_journal-7672	475	6	panel	panel	NOUN
american_scientific_journal-7672	475	7	a3	a3	NOUN
american_scientific_journal-7672	475	8	)	)	PUNCT
american_scientific_journal-7672	475	9	performed	perform	VERB
american_scientific_journal-7672	475	10	best	well	ADV
american_scientific_journal-7672	475	11	among	among	ADP
american_scientific_journal-7672	475	12	all	all	DET
american_scientific_journal-7672	475	13	the	the	DET
american_scientific_journal-7672	475	14	countries	country	NOUN
american_scientific_journal-7672	475	15	examined	examine	VERB
american_scientific_journal-7672	475	16	,	,	PUNCT
american_scientific_journal-7672	475	17	reducing	reduce	VERB
american_scientific_journal-7672	475	18	its	its	PRON
american_scientific_journal-7672	475	19	ffs	ffs	NOUN
american_scientific_journal-7672	475	20	cases	case	NOUN
american_scientific_journal-7672	475	21	every	every	DET
american_scientific_journal-7672	475	22	year	year	NOUN
american_scientific_journal-7672	475	23	,	,	PUNCT
american_scientific_journal-7672	475	24	even	even	ADV
american_scientific_journal-7672	475	25	during	during	ADP
american_scientific_journal-7672	475	26	the	the	DET
american_scientific_journal-7672	475	27	crisis	crisis	NOUN
american_scientific_journal-7672	475	28	,	,	PUNCT
american_scientific_journal-7672	475	29	compared	compare	VERB
american_scientific_journal-7672	475	30	with	with	ADP
american_scientific_journal-7672	475	31	old	old	ADJ
american_scientific_journal-7672	475	32	gaap	gaap	NOUN
american_scientific_journal-7672	475	33	.	.	PUNCT
american_scientific_journal-7672	476	1	this	this	DET
american_scientific_journal-7672	476	2	unexpected	unexpected	ADJ
american_scientific_journal-7672	476	3	performance	performance	NOUN
american_scientific_journal-7672	476	4	is	be	AUX
american_scientific_journal-7672	476	5	important	important	ADJ
american_scientific_journal-7672	476	6	;	;	PUNCT
american_scientific_journal-7672	476	7	however	however	ADV
american_scientific_journal-7672	476	8	,	,	PUNCT
american_scientific_journal-7672	476	9	until	until	ADP
american_scientific_journal-7672	476	10	2009	2009	NUM
american_scientific_journal-7672	476	11	,	,	PUNCT
american_scientific_journal-7672	476	12	greece	greece	PROPN
american_scientific_journal-7672	476	13	had	have	VERB
american_scientific_journal-7672	476	14	the	the	DET
american_scientific_journal-7672	476	15	highest	high	ADJ
american_scientific_journal-7672	476	16	mean	mean	NOUN
american_scientific_journal-7672	476	17	of	of	ADP
american_scientific_journal-7672	476	18	ffs	ffs	PROPN
american_scientific_journal-7672	476	19	incidents	incident	NOUN
american_scientific_journal-7672	476	20	detected	detect	VERB
american_scientific_journal-7672	476	21	(	(	PUNCT
american_scientific_journal-7672	476	22	descriptive	descriptive	ADJ
american_scientific_journal-7672	476	23	statistics	statistic	NOUN
american_scientific_journal-7672	476	24	)	)	PUNCT
american_scientific_journal-7672	476	25	.	.	PUNCT
american_scientific_journal-7672	477	1	additional	additional	ADJ
american_scientific_journal-7672	477	2	tests	test	NOUN
american_scientific_journal-7672	477	3	were	be	AUX
american_scientific_journal-7672	477	4	run	run	VERB
american_scientific_journal-7672	477	5	in	in	ADP
american_scientific_journal-7672	477	6	order	order	NOUN
american_scientific_journal-7672	477	7	to	to	PART
american_scientific_journal-7672	477	8	identify	identify	VERB
american_scientific_journal-7672	477	9	characteristics	characteristic	NOUN
american_scientific_journal-7672	477	10	of	of	ADP
american_scientific_journal-7672	477	11	firms	firm	NOUN
american_scientific_journal-7672	477	12	with	with	ADP
american_scientific_journal-7672	477	13	falsified	falsified	ADJ
american_scientific_journal-7672	477	14	statements	statement	NOUN
american_scientific_journal-7672	477	15	.	.	PUNCT
american_scientific_journal-7672	478	1	detailed	detailed	ADJ
american_scientific_journal-7672	478	2	information	information	NOUN
american_scientific_journal-7672	478	3	is	be	AUX
american_scientific_journal-7672	478	4	provided	provide	VERB
american_scientific_journal-7672	478	5	in	in	ADP
american_scientific_journal-7672	478	6	appendix	appendix	NOUN
american_scientific_journal-7672	478	7	,	,	PUNCT
american_scientific_journal-7672	478	8	table	table	NOUN
american_scientific_journal-7672	478	9	3	3	NUM
american_scientific_journal-7672	478	10	/	/	SYM
american_scientific_journal-7672	478	11	panel	panel	NOUN
american_scientific_journal-7672	478	12	b	b	NOUN
american_scientific_journal-7672	478	13	,	,	PUNCT
american_scientific_journal-7672	478	14	while	while	SCONJ
american_scientific_journal-7672	478	15	table	table	NOUN
american_scientific_journal-7672	478	16	1	1	NUM
american_scientific_journal-7672	478	17	below	below	ADV
american_scientific_journal-7672	478	18	shows	show	VERB
american_scientific_journal-7672	478	19	overall	overall	ADJ
american_scientific_journal-7672	478	20	relationships	relationship	NOUN
american_scientific_journal-7672	478	21	between	between	ADP
american_scientific_journal-7672	478	22	ffs	ffs	PROPN
american_scientific_journal-7672	478	23	and	and	CCONJ
american_scientific_journal-7672	478	24	the	the	DET
american_scientific_journal-7672	478	25	ratios	ratio	NOUN
american_scientific_journal-7672	478	26	.	.	PUNCT
american_scientific_journal-7672	479	1	american	american	ADJ
american_scientific_journal-7672	479	2	academic	academic	ADJ
american_scientific_journal-7672	479	3	scientific	scientific	ADJ
american_scientific_journal-7672	479	4	research	research	NOUN
american_scientific_journal-7672	479	5	journal	journal	NOUN
american_scientific_journal-7672	479	6	for	for	ADP
american_scientific_journal-7672	479	7	engineering	engineering	NOUN
american_scientific_journal-7672	479	8	,	,	PUNCT
american_scientific_journal-7672	479	9	technology	technology	NOUN
american_scientific_journal-7672	479	10	,	,	PUNCT
american_scientific_journal-7672	479	11	and	and	CCONJ
american_scientific_journal-7672	479	12	sciences	science	NOUN
american_scientific_journal-7672	479	13	(	(	PUNCT
american_scientific_journal-7672	479	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	479	15	)	)	PUNCT
american_scientific_journal-7672	479	16	(	(	PUNCT
american_scientific_journal-7672	479	17	2022	2022	NUM
american_scientific_journal-7672	479	18	)	)	PUNCT
american_scientific_journal-7672	479	19	volume	volume	NOUN
american_scientific_journal-7672	479	20	89	89	NUM
american_scientific_journal-7672	479	21	,	,	PUNCT
american_scientific_journal-7672	479	22	no1	no1	PROPN
american_scientific_journal-7672	479	23	,	,	PUNCT
american_scientific_journal-7672	479	24	pp	pp	ADV
american_scientific_journal-7672	479	25	73	73	NUM
american_scientific_journal-7672	479	26	-	-	SYM
american_scientific_journal-7672	479	27	123	123	NUM
american_scientific_journal-7672	479	28	92	92	NUM
american_scientific_journal-7672	479	29	table	table	NOUN
american_scientific_journal-7672	479	30	1	1	NUM
american_scientific_journal-7672	479	31	:	:	PUNCT
american_scientific_journal-7672	479	32	relationships	relationship	NOUN
american_scientific_journal-7672	479	33	between	between	ADP
american_scientific_journal-7672	479	34	ffs	ff	NOUN
american_scientific_journal-7672	479	35	and	and	CCONJ
american_scientific_journal-7672	479	36	ratios	ratio	NOUN
american_scientific_journal-7672	479	37	.	.	PUNCT
american_scientific_journal-7672	480	1	australia	australia	PROPN
american_scientific_journal-7672	480	2	germany	germany	PROPN
american_scientific_journal-7672	480	3	year	year	NOUN
american_scientific_journal-7672	480	4	size	size	NOUN
american_scientific_journal-7672	480	5	inves	inve	VERB
american_scientific_journal-7672	480	6	.	.	PUNCT
american_scientific_journal-7672	481	1	growth	growth	NOUN
american_scientific_journal-7672	481	2	prof	prof	PROPN
american_scientific_journal-7672	481	3	.	.	PUNCT
american_scientific_journal-7672	482	1	liq	liq	PROPN
american_scientific_journal-7672	482	2	.	.	PUNCT
american_scientific_journal-7672	483	1	lev	lev	PROPN
american_scientific_journal-7672	483	2	.	.	PROPN
american_scientific_journal-7672	483	3	size	size	NOUN
american_scientific_journal-7672	483	4	inves	inve	NOUN
american_scientific_journal-7672	483	5	.	.	PUNCT
american_scientific_journal-7672	484	1	growth	growth	NOUN
american_scientific_journal-7672	484	2	prof	prof	PROPN
american_scientific_journal-7672	484	3	.	.	PUNCT
american_scientific_journal-7672	485	1	liq	liq	PROPN
american_scientific_journal-7672	485	2	.	.	PUNCT
american_scientific_journal-7672	485	3	lev	lev	PROPN
american_scientific_journal-7672	485	4	.	.	PUNCT
american_scientific_journal-7672	486	1	2004	2004	NUM
american_scientific_journal-7672	487	1	+	+	CCONJ
american_scientific_journal-7672	487	2	0	0	NUM
american_scientific_journal-7672	488	1	+	+	CCONJ
american_scientific_journal-7672	488	2	0	0	NUM
american_scientific_journal-7672	488	3	0	0	NUM
american_scientific_journal-7672	488	4	2005	2005	NUM
american_scientific_journal-7672	488	5	0	0	NUM
american_scientific_journal-7672	489	1	+	+	CCONJ
american_scientific_journal-7672	489	2	0	0	NUM
american_scientific_journal-7672	489	3	0	0	NUM
american_scientific_journal-7672	489	4	0	0	NUM
american_scientific_journal-7672	490	1	+	+	CCONJ
american_scientific_journal-7672	491	1	+	+	PUNCT
american_scientific_journal-7672	491	2	+	+	NUM
american_scientific_journal-7672	491	3	2006	2006	NUM
american_scientific_journal-7672	491	4	0	0	NUM
american_scientific_journal-7672	491	5	0	0	NUM
american_scientific_journal-7672	492	1	+	+	CCONJ
american_scientific_journal-7672	492	2	0	0	NUM
american_scientific_journal-7672	492	3	0	0	NUM
american_scientific_journal-7672	493	1	+	+	CCONJ
american_scientific_journal-7672	493	2	2007	2007	NUM
american_scientific_journal-7672	493	3	0	0	SYM
american_scientific_journal-7672	493	4	0	0	NUM
american_scientific_journal-7672	493	5	0	0	NUM
american_scientific_journal-7672	493	6	0	0	NUM
american_scientific_journal-7672	494	1	+	+	CCONJ
american_scientific_journal-7672	495	1	+	+	NUM
american_scientific_journal-7672	495	2	2008	2008	NUM
american_scientific_journal-7672	495	3	0	0	NUM
american_scientific_journal-7672	495	4	0	0	NUM
american_scientific_journal-7672	496	1	+	+	CCONJ
american_scientific_journal-7672	496	2	0	0	NUM
american_scientific_journal-7672	496	3	0	0	NUM
american_scientific_journal-7672	496	4	2009	2009	NUM
american_scientific_journal-7672	496	5	0	0	NUM
american_scientific_journal-7672	497	1	+	+	CCONJ
american_scientific_journal-7672	497	2	+	+	SYM
american_scientific_journal-7672	497	3	0	0	NUM
american_scientific_journal-7672	497	4	greece	greece	PROPN
american_scientific_journal-7672	497	5	uk	uk	PROPN
american_scientific_journal-7672	497	6	year	year	NOUN
american_scientific_journal-7672	497	7	size	size	NOUN
american_scientific_journal-7672	497	8	inves	inve	NOUN
american_scientific_journal-7672	497	9	.	.	PUNCT
american_scientific_journal-7672	498	1	growth	growth	NOUN
american_scientific_journal-7672	498	2	prof	prof	PROPN
american_scientific_journal-7672	498	3	.	.	PUNCT
american_scientific_journal-7672	499	1	liq	liq	PROPN
american_scientific_journal-7672	499	2	.	.	PUNCT
american_scientific_journal-7672	500	1	lev	lev	PROPN
american_scientific_journal-7672	500	2	.	.	PROPN
american_scientific_journal-7672	500	3	size	size	NOUN
american_scientific_journal-7672	500	4	inves	inve	NOUN
american_scientific_journal-7672	500	5	.	.	PUNCT
american_scientific_journal-7672	501	1	growth	growth	NOUN
american_scientific_journal-7672	501	2	prof	prof	PROPN
american_scientific_journal-7672	501	3	.	.	PUNCT
american_scientific_journal-7672	502	1	liq	liq	PROPN
american_scientific_journal-7672	502	2	.	.	PUNCT
american_scientific_journal-7672	502	3	lev	lev	NOUN
american_scientific_journal-7672	502	4	.	.	PUNCT
american_scientific_journal-7672	503	1	2004	2004	NUM
american_scientific_journal-7672	503	2	0	0	NUM
american_scientific_journal-7672	503	3	0	0	NUM
american_scientific_journal-7672	503	4	0	0	NUM
american_scientific_journal-7672	503	5	0	0	NUM
american_scientific_journal-7672	503	6	0	0	NUM
american_scientific_journal-7672	503	7	2005	2005	NUM
american_scientific_journal-7672	503	8	0	0	NUM
american_scientific_journal-7672	504	1	+	+	CCONJ
american_scientific_journal-7672	504	2	0	0	NUM
american_scientific_journal-7672	504	3	0	0	NUM
american_scientific_journal-7672	505	1	+	+	NUM
american_scientific_journal-7672	505	2	2006	2006	NUM
american_scientific_journal-7672	505	3	+	+	SYM
american_scientific_journal-7672	505	4	0	0	NUM
american_scientific_journal-7672	506	1	+	+	CCONJ
american_scientific_journal-7672	506	2	0	0	NUM
american_scientific_journal-7672	507	1	+	+	CCONJ
american_scientific_journal-7672	507	2	0	0	NUM
american_scientific_journal-7672	507	3	2007	2007	NUM
american_scientific_journal-7672	507	4	0	0	NUM
american_scientific_journal-7672	507	5	0	0	NUM
american_scientific_journal-7672	507	6	0	0	NUM
american_scientific_journal-7672	507	7	0	0	NUM
american_scientific_journal-7672	508	1	+	+	CCONJ
american_scientific_journal-7672	508	2	0	0	NUM
american_scientific_journal-7672	508	3	0	0	NUM
american_scientific_journal-7672	508	4	2008	2008	NUM
american_scientific_journal-7672	509	1	+	+	CCONJ
american_scientific_journal-7672	509	2	0	0	NUM
american_scientific_journal-7672	509	3	0	0	NUM
american_scientific_journal-7672	509	4	2009	2009	NUM
american_scientific_journal-7672	509	5	0	0	NUM
american_scientific_journal-7672	509	6	0	0	NUM
american_scientific_journal-7672	509	7	0	0	NUM
american_scientific_journal-7672	509	8	(	(	PUNCT
american_scientific_journal-7672	509	9	-	-	PUNCT
american_scientific_journal-7672	509	10	)	)	PUNCT
american_scientific_journal-7672	509	11	stands	stand	VERB
american_scientific_journal-7672	509	12	for	for	ADP
american_scientific_journal-7672	509	13	a	a	DET
american_scientific_journal-7672	509	14	negative	negative	ADJ
american_scientific_journal-7672	509	15	relationship	relationship	NOUN
american_scientific_journal-7672	509	16	,	,	PUNCT
american_scientific_journal-7672	509	17	(	(	PUNCT
american_scientific_journal-7672	509	18	+	+	NOUN
american_scientific_journal-7672	509	19	)	)	PUNCT
american_scientific_journal-7672	509	20	for	for	ADP
american_scientific_journal-7672	509	21	a	a	DET
american_scientific_journal-7672	509	22	positive	positive	ADJ
american_scientific_journal-7672	509	23	relationship	relationship	NOUN
american_scientific_journal-7672	509	24	and	and	CCONJ
american_scientific_journal-7672	509	25	(	(	PUNCT
american_scientific_journal-7672	509	26	0	0	NUM
american_scientific_journal-7672	509	27	)	)	PUNCT
american_scientific_journal-7672	509	28	for	for	ADP
american_scientific_journal-7672	509	29	no	no	DET
american_scientific_journal-7672	509	30	relationship	relationship	NOUN
american_scientific_journal-7672	509	31	the	the	DET
american_scientific_journal-7672	509	32	results	result	NOUN
american_scientific_journal-7672	509	33	reveal	reveal	VERB
american_scientific_journal-7672	509	34	that	that	SCONJ
american_scientific_journal-7672	509	35	from	from	ADP
american_scientific_journal-7672	509	36	2004	2004	NUM
american_scientific_journal-7672	509	37	to	to	ADP
american_scientific_journal-7672	509	38	2009	2009	NUM
american_scientific_journal-7672	509	39	,	,	PUNCT
american_scientific_journal-7672	509	40	australian	australian	ADJ
american_scientific_journal-7672	509	41	ffs	ffs	NOUN
american_scientific_journal-7672	509	42	firms	firm	NOUN
american_scientific_journal-7672	509	43	displayed	display	VERB
american_scientific_journal-7672	509	44	negative	negative	ADJ
american_scientific_journal-7672	509	45	coefficients	coefficient	NOUN
american_scientific_journal-7672	509	46	with	with	ADP
american_scientific_journal-7672	509	47	regard	regard	NOUN
american_scientific_journal-7672	509	48	to	to	ADP
american_scientific_journal-7672	509	49	size	size	NOUN
american_scientific_journal-7672	509	50	(	(	PUNCT
american_scientific_journal-7672	509	51	salesha	salesha	PROPN
american_scientific_journal-7672	509	52	)	)	PUNCT
american_scientific_journal-7672	509	53	,	,	PUNCT
american_scientific_journal-7672	509	54	profitability	profitability	NOUN
american_scientific_journal-7672	509	55	(	(	PUNCT
american_scientific_journal-7672	509	56	eps	eps	NOUN
american_scientific_journal-7672	509	57	)	)	PUNCT
american_scientific_journal-7672	509	58	and	and	CCONJ
american_scientific_journal-7672	509	59	liquidity	liquidity	NOUN
american_scientific_journal-7672	509	60	(	(	PUNCT
american_scientific_journal-7672	509	61	cur	cur	PROPN
american_scientific_journal-7672	509	62	,	,	PUNCT
american_scientific_journal-7672	509	63	cfm	cfm	NOUN
american_scientific_journal-7672	509	64	)	)	PUNCT
american_scientific_journal-7672	509	65	ratios	ratio	NOUN
american_scientific_journal-7672	509	66	.	.	PUNCT
american_scientific_journal-7672	510	1	this	this	PRON
american_scientific_journal-7672	510	2	indicates	indicate	VERB
american_scientific_journal-7672	510	3	that	that	SCONJ
american_scientific_journal-7672	510	4	under	under	ADP
american_scientific_journal-7672	510	5	both	both	CCONJ
american_scientific_journal-7672	510	6	old	old	ADJ
american_scientific_journal-7672	510	7	national	national	ADJ
american_scientific_journal-7672	510	8	gaap	gaap	PROPN
american_scientific_journal-7672	510	9	and	and	CCONJ
american_scientific_journal-7672	510	10	ifrs	ifrs	PROPN
american_scientific_journal-7672	510	11	,	,	PUNCT
american_scientific_journal-7672	510	12	even	even	ADV
american_scientific_journal-7672	510	13	during	during	ADP
american_scientific_journal-7672	510	14	the	the	DET
american_scientific_journal-7672	510	15	crisis	crisis	NOUN
american_scientific_journal-7672	510	16	,	,	PUNCT
american_scientific_journal-7672	510	17	large	large	ADJ
american_scientific_journal-7672	510	18	australian	australian	ADJ
american_scientific_journal-7672	510	19	companies	company	NOUN
american_scientific_journal-7672	510	20	with	with	ADP
american_scientific_journal-7672	510	21	high	high	ADJ
american_scientific_journal-7672	510	22	profitability	profitability	NOUN
american_scientific_journal-7672	510	23	and	and	CCONJ
american_scientific_journal-7672	510	24	liquidity	liquidity	NOUN
american_scientific_journal-7672	510	25	did	do	AUX
american_scientific_journal-7672	510	26	not	not	PART
american_scientific_journal-7672	510	27	engage	engage	VERB
american_scientific_journal-7672	510	28	in	in	ADP
american_scientific_journal-7672	510	29	ffs	ffs	PROPN
american_scientific_journal-7672	510	30	.	.	PUNCT
american_scientific_journal-7672	511	1	however	however	ADV
american_scientific_journal-7672	511	2	,	,	PUNCT
american_scientific_journal-7672	511	3	the	the	DET
american_scientific_journal-7672	511	4	leverage	leverage	NOUN
american_scientific_journal-7672	511	5	ratios	ratio	NOUN
american_scientific_journal-7672	511	6	are	be	AUX
american_scientific_journal-7672	511	7	higher	high	ADJ
american_scientific_journal-7672	511	8	for	for	ADP
american_scientific_journal-7672	511	9	all	all	DET
american_scientific_journal-7672	511	10	years	year	NOUN
american_scientific_journal-7672	511	11	except	except	SCONJ
american_scientific_journal-7672	511	12	for	for	ADP
american_scientific_journal-7672	511	13	the	the	DET
american_scientific_journal-7672	511	14	period	period	NOUN
american_scientific_journal-7672	511	15	2007	2007	NUM
american_scientific_journal-7672	511	16	–	–	PUNCT
american_scientific_journal-7672	511	17	2008	2008	NUM
american_scientific_journal-7672	511	18	,	,	PUNCT
american_scientific_journal-7672	511	19	indicating	indicate	VERB
american_scientific_journal-7672	511	20	that	that	SCONJ
american_scientific_journal-7672	511	21	firms	firm	NOUN
american_scientific_journal-7672	511	22	with	with	ADP
american_scientific_journal-7672	511	23	high	high	ADJ
american_scientific_journal-7672	511	24	leverage	leverage	NOUN
american_scientific_journal-7672	511	25	tended	tend	VERB
american_scientific_journal-7672	511	26	to	to	PART
american_scientific_journal-7672	511	27	falsify	falsify	VERB
american_scientific_journal-7672	511	28	their	their	PRON
american_scientific_journal-7672	511	29	statements	statement	NOUN
american_scientific_journal-7672	511	30	,	,	PUNCT
american_scientific_journal-7672	511	31	and	and	CCONJ
american_scientific_journal-7672	511	32	that	that	SCONJ
american_scientific_journal-7672	511	33	ifrs	ifrs	NOUN
american_scientific_journal-7672	511	34	did	do	AUX
american_scientific_journal-7672	511	35	not	not	PART
american_scientific_journal-7672	511	36	succeed	succeed	VERB
american_scientific_journal-7672	511	37	in	in	ADP
american_scientific_journal-7672	511	38	alleviating	alleviate	VERB
american_scientific_journal-7672	511	39	this	this	DET
american_scientific_journal-7672	511	40	phenomenon	phenomenon	NOUN
american_scientific_journal-7672	511	41	.	.	PUNCT
american_scientific_journal-7672	512	1	germany	germany	PROPN
american_scientific_journal-7672	512	2	,	,	PUNCT
american_scientific_journal-7672	512	3	on	on	ADP
american_scientific_journal-7672	512	4	the	the	DET
american_scientific_journal-7672	512	5	other	other	ADJ
american_scientific_journal-7672	512	6	hand	hand	NOUN
american_scientific_journal-7672	512	7	,	,	PUNCT
american_scientific_journal-7672	512	8	seems	seem	VERB
american_scientific_journal-7672	512	9	to	to	PART
american_scientific_journal-7672	512	10	exhibit	exhibit	VERB
american_scientific_journal-7672	512	11	the	the	DET
american_scientific_journal-7672	512	12	most	most	ADV
american_scientific_journal-7672	512	13	turbulent	turbulent	ADJ
american_scientific_journal-7672	512	14	results	result	NOUN
american_scientific_journal-7672	512	15	.	.	PUNCT
american_scientific_journal-7672	513	1	in	in	ADP
american_scientific_journal-7672	513	2	2004	2004	NUM
american_scientific_journal-7672	513	3	,	,	PUNCT
american_scientific_journal-7672	513	4	under	under	ADP
american_scientific_journal-7672	513	5	national	national	ADJ
american_scientific_journal-7672	513	6	gaap	gaap	NOUN
american_scientific_journal-7672	513	7	,	,	PUNCT
american_scientific_journal-7672	513	8	there	there	PRON
american_scientific_journal-7672	513	9	were	be	VERB
american_scientific_journal-7672	513	10	decreases	decrease	NOUN
american_scientific_journal-7672	513	11	in	in	ADP
american_scientific_journal-7672	513	12	all	all	DET
american_scientific_journal-7672	513	13	ratios	ratio	NOUN
american_scientific_journal-7672	513	14	for	for	ADP
american_scientific_journal-7672	513	15	ffs	ff	NOUN
american_scientific_journal-7672	513	16	firms	firm	NOUN
american_scientific_journal-7672	513	17	,	,	PUNCT
american_scientific_journal-7672	513	18	namely	namely	ADV
american_scientific_journal-7672	513	19	size	size	NOUN
american_scientific_journal-7672	513	20	(	(	PUNCT
american_scientific_journal-7672	513	21	salesha	salesha	PROPN
american_scientific_journal-7672	513	22	)	)	PUNCT
american_scientific_journal-7672	513	23	,	,	PUNCT
american_scientific_journal-7672	513	24	profitability	profitability	NOUN
american_scientific_journal-7672	513	25	(	(	PUNCT
american_scientific_journal-7672	513	26	eps	eps	PROPN
american_scientific_journal-7672	513	27	)	)	PUNCT
american_scientific_journal-7672	513	28	,	,	PUNCT
american_scientific_journal-7672	513	29	liquidity	liquidity	NOUN
american_scientific_journal-7672	513	30	(	(	PUNCT
american_scientific_journal-7672	513	31	cash	cash	NOUN
american_scientific_journal-7672	513	32	)	)	PUNCT
american_scientific_journal-7672	513	33	and	and	CCONJ
american_scientific_journal-7672	513	34	leverage	leverage	NOUN
american_scientific_journal-7672	513	35	(	(	PUNCT
american_scientific_journal-7672	513	36	clsfu	clsfu	NOUN
american_scientific_journal-7672	513	37	)	)	PUNCT
american_scientific_journal-7672	513	38	,	,	PUNCT
american_scientific_journal-7672	513	39	whereas	whereas	SCONJ
american_scientific_journal-7672	513	40	during	during	ADP
american_scientific_journal-7672	513	41	ifrs	ifrs	ADJ
american_scientific_journal-7672	513	42	implementation	implementation	NOUN
american_scientific_journal-7672	513	43	there	there	PRON
american_scientific_journal-7672	513	44	were	be	VERB
american_scientific_journal-7672	513	45	examples	example	NOUN
american_scientific_journal-7672	513	46	of	of	ADP
american_scientific_journal-7672	513	47	positive	positive	ADJ
american_scientific_journal-7672	513	48	correlations	correlation	NOUN
american_scientific_journal-7672	513	49	between	between	ADP
american_scientific_journal-7672	513	50	these	these	DET
american_scientific_journal-7672	513	51	ratios	ratio	NOUN
american_scientific_journal-7672	513	52	and	and	CCONJ
american_scientific_journal-7672	513	53	ffs	ff	NOUN
american_scientific_journal-7672	513	54	firms	firm	NOUN
american_scientific_journal-7672	513	55	.	.	PUNCT
american_scientific_journal-7672	514	1	the	the	DET
american_scientific_journal-7672	514	2	most	most	ADV
american_scientific_journal-7672	514	3	indicative	indicative	ADJ
american_scientific_journal-7672	514	4	case	case	NOUN
american_scientific_journal-7672	514	5	is	be	AUX
american_scientific_journal-7672	514	6	increases	increase	NOUN
american_scientific_journal-7672	514	7	in	in	ADP
american_scientific_journal-7672	514	8	the	the	DET
american_scientific_journal-7672	514	9	size	size	NOUN
american_scientific_journal-7672	514	10	measure	measure	NOUN
american_scientific_journal-7672	514	11	(	(	PUNCT
american_scientific_journal-7672	514	12	restas	resta	NOUN
american_scientific_journal-7672	514	13	)	)	PUNCT
american_scientific_journal-7672	514	14	in	in	ADP
american_scientific_journal-7672	514	15	2008	2008	NUM
american_scientific_journal-7672	514	16	and	and	CCONJ
american_scientific_journal-7672	514	17	2009	2009	NUM
american_scientific_journal-7672	514	18	,	,	PUNCT
american_scientific_journal-7672	514	19	meaning	mean	VERB
american_scientific_journal-7672	514	20	that	that	SCONJ
american_scientific_journal-7672	514	21	during	during	ADP
american_scientific_journal-7672	514	22	the	the	DET
american_scientific_journal-7672	514	23	crisis	crisis	NOUN
american_scientific_journal-7672	514	24	,	,	PUNCT
american_scientific_journal-7672	514	25	even	even	ADV
american_scientific_journal-7672	514	26	big	big	ADJ
american_scientific_journal-7672	514	27	companies	company	NOUN
american_scientific_journal-7672	514	28	engaged	engage	VERB
american_scientific_journal-7672	514	29	in	in	ADP
american_scientific_journal-7672	514	30	falsified	falsified	ADJ
american_scientific_journal-7672	514	31	statements	statement	NOUN
american_scientific_journal-7672	514	32	in	in	ADP
american_scientific_journal-7672	514	33	germany	germany	PROPN
american_scientific_journal-7672	514	34	.	.	PUNCT
american_scientific_journal-7672	515	1	with	with	ADP
american_scientific_journal-7672	515	2	regard	regard	NOUN
american_scientific_journal-7672	515	3	to	to	ADP
american_scientific_journal-7672	515	4	greece	greece	PROPN
american_scientific_journal-7672	515	5	and	and	CCONJ
american_scientific_journal-7672	515	6	the	the	DET
american_scientific_journal-7672	515	7	uk	uk	PROPN
american_scientific_journal-7672	515	8	,	,	PUNCT
american_scientific_journal-7672	515	9	the	the	DET
american_scientific_journal-7672	515	10	results	result	NOUN
american_scientific_journal-7672	515	11	show	show	VERB
american_scientific_journal-7672	515	12	that	that	SCONJ
american_scientific_journal-7672	515	13	under	under	ADP
american_scientific_journal-7672	515	14	both	both	DET
american_scientific_journal-7672	515	15	old	old	ADJ
american_scientific_journal-7672	515	16	gaap	gaap	NOUN
american_scientific_journal-7672	515	17	and	and	CCONJ
american_scientific_journal-7672	515	18	ifrs	ifrs	PROPN
american_scientific_journal-7672	515	19	,	,	PUNCT
american_scientific_journal-7672	515	20	ffs	ffs	PROPN
american_scientific_journal-7672	515	21	firms	firm	NOUN
american_scientific_journal-7672	515	22	had	have	VERB
american_scientific_journal-7672	515	23	lower	low	ADJ
american_scientific_journal-7672	515	24	size	size	NOUN
american_scientific_journal-7672	515	25	,	,	PUNCT
american_scientific_journal-7672	515	26	profitability	profitability	NOUN
american_scientific_journal-7672	515	27	,	,	PUNCT
american_scientific_journal-7672	515	28	liquidity	liquidity	NOUN
american_scientific_journal-7672	515	29	and	and	CCONJ
american_scientific_journal-7672	515	30	leverage	leverage	NOUN
american_scientific_journal-7672	515	31	ratios	ratio	NOUN
american_scientific_journal-7672	515	32	.	.	PUNCT
american_scientific_journal-7672	516	1	the	the	DET
american_scientific_journal-7672	516	2	only	only	ADJ
american_scientific_journal-7672	516	3	exception	exception	NOUN
american_scientific_journal-7672	516	4	for	for	ADP
american_scientific_journal-7672	516	5	greece	greece	PROPN
american_scientific_journal-7672	516	6	was	be	AUX
american_scientific_journal-7672	516	7	in	in	ADP
american_scientific_journal-7672	516	8	2006	2006	NUM
american_scientific_journal-7672	516	9	and	and	CCONJ
american_scientific_journal-7672	516	10	2007	2007	NUM
american_scientific_journal-7672	516	11	,	,	PUNCT
american_scientific_journal-7672	516	12	when	when	SCONJ
american_scientific_journal-7672	516	13	firms	firm	NOUN
american_scientific_journal-7672	516	14	with	with	ADP
american_scientific_journal-7672	516	15	high	high	ADJ
american_scientific_journal-7672	516	16	leverage	leverage	NOUN
american_scientific_journal-7672	516	17	ratios	ratio	NOUN
american_scientific_journal-7672	516	18	(	(	PUNCT
american_scientific_journal-7672	516	19	tlsfu	tlsfu	ADJ
american_scientific_journal-7672	516	20	,	,	PUNCT
american_scientific_journal-7672	516	21	cgear	cgear	NOUN
american_scientific_journal-7672	516	22	)	)	PUNCT
american_scientific_journal-7672	516	23	produced	produce	VERB
american_scientific_journal-7672	516	24	inaccurate	inaccurate	ADJ
american_scientific_journal-7672	516	25	statements	statement	NOUN
american_scientific_journal-7672	516	26	;	;	PUNCT
american_scientific_journal-7672	516	27	and	and	CCONJ
american_scientific_journal-7672	516	28	for	for	ADP
american_scientific_journal-7672	516	29	the	the	DET
american_scientific_journal-7672	516	30	uk	uk	PROPN
american_scientific_journal-7672	516	31	,	,	PUNCT
american_scientific_journal-7672	516	32	in	in	ADP
american_scientific_journal-7672	516	33	2005	2005	NUM
american_scientific_journal-7672	516	34	even	even	ADV
american_scientific_journal-7672	516	35	big	big	ADJ
american_scientific_journal-7672	516	36	companies	company	NOUN
american_scientific_journal-7672	516	37	(	(	PUNCT
american_scientific_journal-7672	516	38	salesha	salesha	PROPN
american_scientific_journal-7672	516	39	)	)	PUNCT
american_scientific_journal-7672	516	40	resorted	resort	VERB
american_scientific_journal-7672	516	41	to	to	ADP
american_scientific_journal-7672	516	42	fraudulent	fraudulent	ADJ
american_scientific_journal-7672	516	43	reports	report	NOUN
american_scientific_journal-7672	516	44	,	,	PUNCT
american_scientific_journal-7672	516	45	perhaps	perhaps	ADV
american_scientific_journal-7672	516	46	seeking	seek	VERB
american_scientific_journal-7672	516	47	to	to	PART
american_scientific_journal-7672	516	48	overcome	overcome	VERB
american_scientific_journal-7672	516	49	the	the	DET
american_scientific_journal-7672	516	50	effects	effect	NOUN
american_scientific_journal-7672	516	51	of	of	ADP
american_scientific_journal-7672	516	52	the	the	DET
american_scientific_journal-7672	516	53	ifrs	ifrs	PROPN
american_scientific_journal-7672	516	54	transition	transition	NOUN
american_scientific_journal-7672	516	55	process	process	NOUN
american_scientific_journal-7672	516	56	.	.	PUNCT
american_scientific_journal-7672	517	1	overall	overall	ADV
american_scientific_journal-7672	517	2	,	,	PUNCT
american_scientific_journal-7672	517	3	the	the	DET
american_scientific_journal-7672	517	4	results	result	NOUN
american_scientific_journal-7672	517	5	indicate	indicate	VERB
american_scientific_journal-7672	517	6	that	that	SCONJ
american_scientific_journal-7672	517	7	although	although	SCONJ
american_scientific_journal-7672	517	8	ifrs	ifrs	NOUN
american_scientific_journal-7672	517	9	adoption	adoption	NOUN
american_scientific_journal-7672	517	10	resulted	result	VERB
american_scientific_journal-7672	517	11	in	in	ADP
american_scientific_journal-7672	517	12	a	a	DET
american_scientific_journal-7672	517	13	decrease	decrease	NOUN
american_scientific_journal-7672	517	14	in	in	ADP
american_scientific_journal-7672	517	15	ffs	ffs	NOUN
american_scientific_journal-7672	517	16	in	in	ADP
american_scientific_journal-7672	517	17	some	some	DET
american_scientific_journal-7672	517	18	cases	case	NOUN
american_scientific_journal-7672	517	19	,	,	PUNCT
american_scientific_journal-7672	517	20	it	it	PRON
american_scientific_journal-7672	517	21	did	do	AUX
american_scientific_journal-7672	517	22	not	not	PART
american_scientific_journal-7672	517	23	succeed	succeed	VERB
american_scientific_journal-7672	517	24	in	in	ADP
american_scientific_journal-7672	517	25	improving	improve	VERB
american_scientific_journal-7672	517	26	the	the	DET
american_scientific_journal-7672	517	27	qualitative	qualitative	ADJ
american_scientific_journal-7672	517	28	characteristics	characteristic	NOUN
american_scientific_journal-7672	517	29	of	of	ADP
american_scientific_journal-7672	517	30	firms	firm	NOUN
american_scientific_journal-7672	517	31	that	that	PRON
american_scientific_journal-7672	517	32	took	take	VERB
american_scientific_journal-7672	517	33	such	such	ADJ
american_scientific_journal-7672	517	34	action	action	NOUN
american_scientific_journal-7672	517	35	.	.	PUNCT
american_scientific_journal-7672	518	1	thus	thus	ADV
american_scientific_journal-7672	518	2	,	,	PUNCT
american_scientific_journal-7672	518	3	under	under	ADP
american_scientific_journal-7672	518	4	both	both	DET
american_scientific_journal-7672	518	5	old	old	ADJ
american_scientific_journal-7672	518	6	gaap	gaap	NOUN
american_scientific_journal-7672	518	7	and	and	CCONJ
american_scientific_journal-7672	518	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	518	9	,	,	PUNCT
american_scientific_journal-7672	518	10	smaller	small	ADJ
american_scientific_journal-7672	518	11	firms	firm	NOUN
american_scientific_journal-7672	518	12	with	with	ADP
american_scientific_journal-7672	518	13	low	low	ADJ
american_scientific_journal-7672	518	14	profitability	profitability	NOUN
american_scientific_journal-7672	518	15	and	and	CCONJ
american_scientific_journal-7672	518	16	liquidity	liquidity	NOUN
american_scientific_journal-7672	518	17	continued	continue	VERB
american_scientific_journal-7672	518	18	to	to	PART
american_scientific_journal-7672	518	19	be	be	AUX
american_scientific_journal-7672	518	20	more	more	ADV
american_scientific_journal-7672	518	21	vulnerable	vulnerable	ADJ
american_scientific_journal-7672	518	22	to	to	ADP
american_scientific_journal-7672	518	23	fraudulent	fraudulent	ADJ
american_scientific_journal-7672	518	24	statements	statement	NOUN
american_scientific_journal-7672	518	25	.	.	PUNCT
american_scientific_journal-7672	519	1	american	american	ADJ
american_scientific_journal-7672	519	2	academic	academic	ADJ
american_scientific_journal-7672	519	3	scientific	scientific	ADJ
american_scientific_journal-7672	519	4	research	research	NOUN
american_scientific_journal-7672	519	5	journal	journal	NOUN
american_scientific_journal-7672	519	6	for	for	ADP
american_scientific_journal-7672	519	7	engineering	engineering	NOUN
american_scientific_journal-7672	519	8	,	,	PUNCT
american_scientific_journal-7672	519	9	technology	technology	NOUN
american_scientific_journal-7672	519	10	,	,	PUNCT
american_scientific_journal-7672	519	11	and	and	CCONJ
american_scientific_journal-7672	519	12	sciences	science	NOUN
american_scientific_journal-7672	519	13	(	(	PUNCT
american_scientific_journal-7672	519	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	519	15	)	)	PUNCT
american_scientific_journal-7672	519	16	(	(	PUNCT
american_scientific_journal-7672	519	17	2022	2022	NUM
american_scientific_journal-7672	519	18	)	)	PUNCT
american_scientific_journal-7672	519	19	volume	volume	NOUN
american_scientific_journal-7672	519	20	89	89	NUM
american_scientific_journal-7672	519	21	,	,	PUNCT
american_scientific_journal-7672	519	22	no1	no1	PROPN
american_scientific_journal-7672	519	23	,	,	PUNCT
american_scientific_journal-7672	519	24	pp	pp	ADV
american_scientific_journal-7672	519	25	73	73	NUM
american_scientific_journal-7672	519	26	-	-	SYM
american_scientific_journal-7672	519	27	123	123	NUM
american_scientific_journal-7672	519	28	93	93	NUM
american_scientific_journal-7672	519	29	5.3	5.3	NUM
american_scientific_journal-7672	519	30	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	519	31	analysis	analysis	NOUN
american_scientific_journal-7672	519	32	of	of	ADP
american_scientific_journal-7672	519	33	accruals	accrual	NOUN
american_scientific_journal-7672	519	34	(	(	PUNCT
american_scientific_journal-7672	519	35	h2	h2	NOUN
american_scientific_journal-7672	519	36	)	)	PUNCT
american_scientific_journal-7672	519	37	firms	firm	NOUN
american_scientific_journal-7672	519	38	that	that	PRON
american_scientific_journal-7672	519	39	engage	engage	VERB
american_scientific_journal-7672	519	40	in	in	ADP
american_scientific_journal-7672	519	41	ffs	ffs	PROPN
american_scientific_journal-7672	519	42	aim	aim	VERB
american_scientific_journal-7672	519	43	to	to	PART
american_scientific_journal-7672	519	44	alter	alter	VERB
american_scientific_journal-7672	519	45	their	their	PRON
american_scientific_journal-7672	519	46	financial	financial	ADJ
american_scientific_journal-7672	519	47	reports	report	NOUN
american_scientific_journal-7672	519	48	in	in	ADP
american_scientific_journal-7672	519	49	order	order	NOUN
american_scientific_journal-7672	519	50	to	to	PART
american_scientific_journal-7672	519	51	mislead	mislead	VERB
american_scientific_journal-7672	519	52	with	with	ADP
american_scientific_journal-7672	519	53	regard	regard	NOUN
american_scientific_journal-7672	519	54	to	to	ADP
american_scientific_journal-7672	519	55	their	their	PRON
american_scientific_journal-7672	519	56	financial	financial	ADJ
american_scientific_journal-7672	519	57	appearance	appearance	NOUN
american_scientific_journal-7672	519	58	and	and	CCONJ
american_scientific_journal-7672	519	59	performance	performance	NOUN
american_scientific_journal-7672	519	60	.	.	PUNCT
american_scientific_journal-7672	520	1	apart	apart	ADV
american_scientific_journal-7672	520	2	from	from	ADP
american_scientific_journal-7672	520	3	artificial	artificial	ADJ
american_scientific_journal-7672	520	4	increases	increase	NOUN
american_scientific_journal-7672	520	5	or	or	CCONJ
american_scientific_journal-7672	520	6	decreases	decrease	NOUN
american_scientific_journal-7672	520	7	in	in	ADP
american_scientific_journal-7672	520	8	revenues	revenue	NOUN
american_scientific_journal-7672	520	9	and	and	CCONJ
american_scientific_journal-7672	520	10	earnings	earning	NOUN
american_scientific_journal-7672	520	11	,	,	PUNCT
american_scientific_journal-7672	520	12	this	this	PRON
american_scientific_journal-7672	520	13	may	may	AUX
american_scientific_journal-7672	520	14	involve	involve	VERB
american_scientific_journal-7672	520	15	using	use	VERB
american_scientific_journal-7672	520	16	discretionary	discretionary	ADJ
american_scientific_journal-7672	520	17	accruals	accrual	NOUN
american_scientific_journal-7672	520	18	.	.	PUNCT
american_scientific_journal-7672	521	1	our	our	PRON
american_scientific_journal-7672	521	2	level	level	NOUN
american_scientific_journal-7672	521	3	1	1	NUM
american_scientific_journal-7672	521	4	model	model	NOUN
american_scientific_journal-7672	521	5	reveals	reveal	VERB
american_scientific_journal-7672	521	6	interesting	interesting	ADJ
american_scientific_journal-7672	521	7	results	result	NOUN
american_scientific_journal-7672	521	8	concerning	concern	VERB
american_scientific_journal-7672	521	9	the	the	DET
american_scientific_journal-7672	521	10	accruals	accrual	NOUN
american_scientific_journal-7672	521	11	performance	performance	NOUN
american_scientific_journal-7672	521	12	of	of	ADP
american_scientific_journal-7672	521	13	individual	individual	ADJ
american_scientific_journal-7672	521	14	firms	firm	NOUN
american_scientific_journal-7672	521	15	over	over	ADP
american_scientific_journal-7672	521	16	time	time	NOUN
american_scientific_journal-7672	521	17	(	(	PUNCT
american_scientific_journal-7672	521	18	figure	figure	NOUN
american_scientific_journal-7672	521	19	1	1	NUM
american_scientific_journal-7672	521	20	)	)	PUNCT
american_scientific_journal-7672	521	21	.	.	PUNCT
american_scientific_journal-7672	522	1	figure	figure	VERB
american_scientific_journal-7672	522	2	1	1	NUM
american_scientific_journal-7672	522	3	depicts	depict	NOUN
american_scientific_journal-7672	522	4	firm	firm	NOUN
american_scientific_journal-7672	522	5	-	-	PUNCT
american_scientific_journal-7672	522	6	by	by	ADP
american_scientific_journal-7672	522	7	-	-	PUNCT
american_scientific_journal-7672	522	8	firm	firm	ADJ
american_scientific_journal-7672	522	9	growth	growth	NOUN
american_scientific_journal-7672	522	10	measures	measure	NOUN
american_scientific_journal-7672	522	11	for	for	ADP
american_scientific_journal-7672	522	12	accruals	accrual	NOUN
american_scientific_journal-7672	522	13	.	.	PUNCT
american_scientific_journal-7672	523	1	only	only	ADV
american_scientific_journal-7672	523	2	significant	significant	ADJ
american_scientific_journal-7672	523	3	results	result	NOUN
american_scientific_journal-7672	523	4	(	(	PUNCT
american_scientific_journal-7672	523	5	not	not	PART
american_scientific_journal-7672	523	6	tabled	table	VERB
american_scientific_journal-7672	523	7	)	)	PUNCT
american_scientific_journal-7672	523	8	are	be	AUX
american_scientific_journal-7672	523	9	displayed	display	VERB
american_scientific_journal-7672	523	10	in	in	ADP
american_scientific_journal-7672	523	11	order	order	NOUN
american_scientific_journal-7672	523	12	to	to	PART
american_scientific_journal-7672	523	13	enable	enable	VERB
american_scientific_journal-7672	523	14	their	their	PRON
american_scientific_journal-7672	523	15	interpretation	interpretation	NOUN
american_scientific_journal-7672	523	16	.	.	PUNCT
american_scientific_journal-7672	524	1	the	the	DET
american_scientific_journal-7672	524	2	most	most	ADV
american_scientific_journal-7672	524	3	interesting	interesting	ADJ
american_scientific_journal-7672	524	4	picture	picture	NOUN
american_scientific_journal-7672	524	5	is	be	AUX
american_scientific_journal-7672	524	6	of	of	ADP
american_scientific_journal-7672	524	7	australia	australia	PROPN
american_scientific_journal-7672	524	8	,	,	PUNCT
american_scientific_journal-7672	524	9	which	which	PRON
american_scientific_journal-7672	524	10	displayed	display	VERB
american_scientific_journal-7672	524	11	the	the	DET
american_scientific_journal-7672	524	12	most	most	ADV
american_scientific_journal-7672	524	13	volatile	volatile	ADJ
american_scientific_journal-7672	524	14	measures	measure	NOUN
american_scientific_journal-7672	524	15	and	and	CCONJ
american_scientific_journal-7672	524	16	seems	seem	VERB
american_scientific_journal-7672	524	17	to	to	PART
american_scientific_journal-7672	524	18	have	have	AUX
american_scientific_journal-7672	524	19	used	use	VERB
american_scientific_journal-7672	524	20	accruals	accrual	NOUN
american_scientific_journal-7672	524	21	during	during	ADP
american_scientific_journal-7672	524	22	crucial	crucial	ADJ
american_scientific_journal-7672	524	23	periods	period	NOUN
american_scientific_journal-7672	524	24	.	.	PUNCT
american_scientific_journal-7672	525	1	similarly	similarly	ADV
american_scientific_journal-7672	525	2	,	,	PUNCT
american_scientific_journal-7672	525	3	uk	uk	PROPN
american_scientific_journal-7672	525	4	firms	firm	NOUN
american_scientific_journal-7672	525	5	also	also	ADV
american_scientific_journal-7672	525	6	seem	seem	VERB
american_scientific_journal-7672	525	7	to	to	PART
american_scientific_journal-7672	525	8	have	have	AUX
american_scientific_journal-7672	525	9	engaged	engage	VERB
american_scientific_journal-7672	525	10	in	in	ADP
american_scientific_journal-7672	525	11	accruals	accrual	NOUN
american_scientific_journal-7672	525	12	techniques	technique	NOUN
american_scientific_journal-7672	525	13	in	in	ADP
american_scientific_journal-7672	525	14	difficult	difficult	ADJ
american_scientific_journal-7672	525	15	situations	situation	NOUN
american_scientific_journal-7672	525	16	,	,	PUNCT
american_scientific_journal-7672	525	17	such	such	ADJ
american_scientific_journal-7672	525	18	as	as	ADP
american_scientific_journal-7672	525	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	525	20	introduction	introduction	NOUN
american_scientific_journal-7672	525	21	and	and	CCONJ
american_scientific_journal-7672	525	22	during	during	ADP
american_scientific_journal-7672	525	23	the	the	DET
american_scientific_journal-7672	525	24	crisis	crisis	NOUN
american_scientific_journal-7672	525	25	.	.	PUNCT
american_scientific_journal-7672	526	1	in	in	ADP
american_scientific_journal-7672	526	2	addition	addition	NOUN
american_scientific_journal-7672	526	3	,	,	PUNCT
american_scientific_journal-7672	526	4	germany	germany	PROPN
american_scientific_journal-7672	526	5	shows	show	VERB
american_scientific_journal-7672	526	6	signs	sign	NOUN
american_scientific_journal-7672	526	7	of	of	ADP
american_scientific_journal-7672	526	8	accruals	accrual	NOUN
american_scientific_journal-7672	526	9	application	application	NOUN
american_scientific_journal-7672	526	10	mainly	mainly	ADV
american_scientific_journal-7672	526	11	during	during	ADP
american_scientific_journal-7672	526	12	the	the	DET
american_scientific_journal-7672	526	13	crisis	crisis	NOUN
american_scientific_journal-7672	526	14	,	,	PUNCT
american_scientific_journal-7672	526	15	while	while	SCONJ
american_scientific_journal-7672	526	16	for	for	ADP
american_scientific_journal-7672	526	17	greece	greece	PROPN
american_scientific_journal-7672	526	18	there	there	PRON
american_scientific_journal-7672	526	19	is	be	VERB
american_scientific_journal-7672	526	20	a	a	DET
american_scientific_journal-7672	526	21	smooth	smooth	ADJ
american_scientific_journal-7672	526	22	curve	curve	NOUN
american_scientific_journal-7672	526	23	with	with	ADP
american_scientific_journal-7672	526	24	extreme	extreme	ADJ
american_scientific_journal-7672	526	25	cases	case	NOUN
american_scientific_journal-7672	526	26	of	of	ADP
american_scientific_journal-7672	526	27	deviation	deviation	NOUN
american_scientific_journal-7672	526	28	.	.	PUNCT
american_scientific_journal-7672	527	1	however	however	ADV
american_scientific_journal-7672	527	2	,	,	PUNCT
american_scientific_journal-7672	527	3	the	the	DET
american_scientific_journal-7672	527	4	main	main	ADJ
american_scientific_journal-7672	527	5	aim	aim	NOUN
american_scientific_journal-7672	527	6	of	of	ADP
american_scientific_journal-7672	527	7	this	this	DET
american_scientific_journal-7672	527	8	test	test	NOUN
american_scientific_journal-7672	527	9	was	be	AUX
american_scientific_journal-7672	527	10	to	to	PART
american_scientific_journal-7672	527	11	determine	determine	VERB
american_scientific_journal-7672	527	12	whether	whether	SCONJ
american_scientific_journal-7672	527	13	a	a	DET
american_scientific_journal-7672	527	14	firm	firm	NOUN
american_scientific_journal-7672	527	15	that	that	PRON
american_scientific_journal-7672	527	16	applied	apply	VERB
american_scientific_journal-7672	527	17	accruals	accrual	NOUN
american_scientific_journal-7672	527	18	assistance	assistance	NOUN
american_scientific_journal-7672	527	19	in	in	ADP
american_scientific_journal-7672	527	20	one	one	NUM
american_scientific_journal-7672	527	21	year	year	NOUN
american_scientific_journal-7672	527	22	would	would	AUX
american_scientific_journal-7672	527	23	find	find	VERB
american_scientific_journal-7672	527	24	it	it	PRON
american_scientific_journal-7672	527	25	easier	easy	ADJ
american_scientific_journal-7672	527	26	to	to	PART
american_scientific_journal-7672	527	27	use	use	VERB
american_scientific_journal-7672	527	28	such	such	ADJ
american_scientific_journal-7672	527	29	procedures	procedure	NOUN
american_scientific_journal-7672	527	30	subsequently	subsequently	ADV
american_scientific_journal-7672	527	31	figure	figure	VERB
american_scientific_journal-7672	527	32	1	1	NUM
american_scientific_journal-7672	527	33	:	:	PUNCT
american_scientific_journal-7672	527	34	accruals	accrual	NOUN
american_scientific_journal-7672	527	35	performance	performance	NOUN
american_scientific_journal-7672	527	36	over	over	ADP
american_scientific_journal-7672	527	37	the	the	DET
american_scientific_journal-7672	527	38	examined	examine	VERB
american_scientific_journal-7672	527	39	years	year	NOUN
american_scientific_journal-7672	527	40	.	.	PUNCT
american_scientific_journal-7672	528	1	the	the	DET
american_scientific_journal-7672	528	2	results	result	NOUN
american_scientific_journal-7672	528	3	reveal	reveal	VERB
american_scientific_journal-7672	528	4	that	that	SCONJ
american_scientific_journal-7672	528	5	this	this	PRON
american_scientific_journal-7672	528	6	was	be	AUX
american_scientific_journal-7672	528	7	not	not	PART
american_scientific_journal-7672	528	8	the	the	DET
american_scientific_journal-7672	528	9	case	case	NOUN
american_scientific_journal-7672	528	10	(	(	PUNCT
american_scientific_journal-7672	528	11	table	table	NOUN
american_scientific_journal-7672	528	12	2	2	NUM
american_scientific_journal-7672	528	13	)	)	PUNCT
american_scientific_journal-7672	528	14	.	.	PUNCT
american_scientific_journal-7672	529	1	american	american	ADJ
american_scientific_journal-7672	529	2	academic	academic	ADJ
american_scientific_journal-7672	529	3	scientific	scientific	ADJ
american_scientific_journal-7672	529	4	research	research	NOUN
american_scientific_journal-7672	529	5	journal	journal	NOUN
american_scientific_journal-7672	529	6	for	for	ADP
american_scientific_journal-7672	529	7	engineering	engineering	NOUN
american_scientific_journal-7672	529	8	,	,	PUNCT
american_scientific_journal-7672	529	9	technology	technology	NOUN
american_scientific_journal-7672	529	10	,	,	PUNCT
american_scientific_journal-7672	529	11	and	and	CCONJ
american_scientific_journal-7672	529	12	sciences	science	NOUN
american_scientific_journal-7672	529	13	(	(	PUNCT
american_scientific_journal-7672	529	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	529	15	)	)	PUNCT
american_scientific_journal-7672	529	16	(	(	PUNCT
american_scientific_journal-7672	529	17	2022	2022	NUM
american_scientific_journal-7672	529	18	)	)	PUNCT
american_scientific_journal-7672	529	19	volume	volume	NOUN
american_scientific_journal-7672	529	20	89	89	NUM
american_scientific_journal-7672	529	21	,	,	PUNCT
american_scientific_journal-7672	529	22	no1	no1	PROPN
american_scientific_journal-7672	529	23	,	,	PUNCT
american_scientific_journal-7672	529	24	pp	pp	ADV
american_scientific_journal-7672	529	25	73	73	NUM
american_scientific_journal-7672	529	26	-	-	SYM
american_scientific_journal-7672	529	27	123	123	NUM
american_scientific_journal-7672	529	28	94	94	NUM
american_scientific_journal-7672	529	29	table	table	NOUN
american_scientific_journal-7672	529	30	2	2	NUM
american_scientific_journal-7672	529	31	:	:	PUNCT
american_scientific_journal-7672	529	32	accruals	accrual	NOUN
american_scientific_journal-7672	529	33	performance	performance	NOUN
american_scientific_journal-7672	529	34	.	.	PUNCT
american_scientific_journal-7672	530	1	characteristics	characteristics	PROPN
american_scientific_journal-7672	530	2	australia	australia	PROPN
american_scientific_journal-7672	530	3	germany	germany	PROPN
american_scientific_journal-7672	530	4	greece	greece	PROPN
american_scientific_journal-7672	530	5	uk	uk	PROPN
american_scientific_journal-7672	530	6	initial	initial	ADJ
american_scientific_journal-7672	530	7	sample	sample	NOUN
american_scientific_journal-7672	530	8	456	456	NUM
american_scientific_journal-7672	530	9	404	404	NUM
american_scientific_journal-7672	530	10	205	205	NUM
american_scientific_journal-7672	530	11	297	297	NUM
american_scientific_journal-7672	530	12	sig	sig	X
american_scientific_journal-7672	530	13	.	.	PUNCT
american_scientific_journal-7672	530	14	results	result	VERB
american_scientific_journal-7672	530	15	285	285	NUM
american_scientific_journal-7672	530	16	(	(	PUNCT
american_scientific_journal-7672	530	17	62,50	62,50	NUM
american_scientific_journal-7672	530	18	%	%	NOUN
american_scientific_journal-7672	530	19	)	)	PUNCT
american_scientific_journal-7672	530	20	324	324	NUM
american_scientific_journal-7672	530	21	(	(	PUNCT
american_scientific_journal-7672	530	22	80,20	80,20	NUM
american_scientific_journal-7672	530	23	%	%	NOUN
american_scientific_journal-7672	530	24	)	)	PUNCT
american_scientific_journal-7672	530	25	133	133	NUM
american_scientific_journal-7672	530	26	(	(	PUNCT
american_scientific_journal-7672	530	27	64,88	64,88	NUM
american_scientific_journal-7672	530	28	%	%	NOUN
american_scientific_journal-7672	530	29	)	)	PUNCT
american_scientific_journal-7672	530	30	246	246	NUM
american_scientific_journal-7672	530	31	(	(	PUNCT
american_scientific_journal-7672	530	32	82,83	82,83	NUM
american_scientific_journal-7672	530	33	%	%	NOUN
american_scientific_journal-7672	530	34	)	)	PUNCT
american_scientific_journal-7672	530	35	2004–2006	2004–2006	NUM
american_scientific_journal-7672	530	36	cases	case	NOUN
american_scientific_journal-7672	530	37	increased	increase	VERB
american_scientific_journal-7672	530	38	accruals	accrual	NOUN
american_scientific_journal-7672	530	39	196	196	NUM
american_scientific_journal-7672	530	40	(	(	PUNCT
american_scientific_journal-7672	530	41	68,77	68,77	NUM
american_scientific_journal-7672	530	42	%	%	NOUN
american_scientific_journal-7672	530	43	)	)	PUNCT
american_scientific_journal-7672	530	44	197	197	NUM
american_scientific_journal-7672	530	45	(	(	PUNCT
american_scientific_journal-7672	530	46	60,80	60,80	NUM
american_scientific_journal-7672	530	47	%	%	NOUN
american_scientific_journal-7672	530	48	)	)	PUNCT
american_scientific_journal-7672	530	49	71	71	NUM
american_scientific_journal-7672	530	50	(	(	PUNCT
american_scientific_journal-7672	530	51	53,38	53,38	NUM
american_scientific_journal-7672	530	52	%	%	NOUN
american_scientific_journal-7672	530	53	)	)	PUNCT
american_scientific_journal-7672	530	54	180	180	NUM
american_scientific_journal-7672	530	55	(	(	PUNCT
american_scientific_journal-7672	530	56	73,17	73,17	NUM
american_scientific_journal-7672	530	57	%	%	NOUN
american_scientific_journal-7672	530	58	)	)	PUNCT
american_scientific_journal-7672	530	59	decreased	decrease	VERB
american_scientific_journal-7672	530	60	accruals	accrual	NOUN
american_scientific_journal-7672	530	61	89	89	NUM
american_scientific_journal-7672	530	62	(	(	PUNCT
american_scientific_journal-7672	530	63	31,23	31,23	NUM
american_scientific_journal-7672	530	64	%	%	NOUN
american_scientific_journal-7672	530	65	)	)	PUNCT
american_scientific_journal-7672	530	66	127	127	NUM
american_scientific_journal-7672	530	67	(	(	PUNCT
american_scientific_journal-7672	530	68	39,20	39,20	NUM
american_scientific_journal-7672	530	69	%	%	NOUN
american_scientific_journal-7672	530	70	)	)	PUNCT
american_scientific_journal-7672	530	71	62	62	NUM
american_scientific_journal-7672	530	72	(	(	PUNCT
american_scientific_journal-7672	530	73	46,62	46,62	NUM
american_scientific_journal-7672	530	74	%	%	NOUN
american_scientific_journal-7672	530	75	)	)	PUNCT
american_scientific_journal-7672	530	76	66	66	NUM
american_scientific_journal-7672	530	77	(	(	PUNCT
american_scientific_journal-7672	530	78	26,83	26,83	NUM
american_scientific_journal-7672	530	79	%	%	NOUN
american_scientific_journal-7672	530	80	)	)	PUNCT
american_scientific_journal-7672	530	81	2007	2007	NUM
american_scientific_journal-7672	530	82	-	-	SYM
american_scientific_journal-7672	530	83	2009	2009	NUM
american_scientific_journal-7672	530	84	cases	case	NOUN
american_scientific_journal-7672	530	85	increased	increase	VERB
american_scientific_journal-7672	530	86	accruals	accrual	NOUN
american_scientific_journal-7672	530	87	79	79	NUM
american_scientific_journal-7672	530	88	(	(	PUNCT
american_scientific_journal-7672	530	89	27,72	27,72	NUM
american_scientific_journal-7672	530	90	%	%	NOUN
american_scientific_journal-7672	530	91	)	)	PUNCT
american_scientific_journal-7672	530	92	114	114	NUM
american_scientific_journal-7672	530	93	(	(	PUNCT
american_scientific_journal-7672	530	94	35,19	35,19	NUM
american_scientific_journal-7672	530	95	%	%	NOUN
american_scientific_journal-7672	530	96	)	)	PUNCT
american_scientific_journal-7672	530	97	47	47	NUM
american_scientific_journal-7672	530	98	(	(	PUNCT
american_scientific_journal-7672	530	99	35,34	35,34	NUM
american_scientific_journal-7672	530	100	%	%	NOUN
american_scientific_journal-7672	530	101	)	)	PUNCT
american_scientific_journal-7672	530	102	132	132	NUM
american_scientific_journal-7672	530	103	(	(	PUNCT
american_scientific_journal-7672	530	104	53,66	53,66	NUM
american_scientific_journal-7672	530	105	%	%	NOUN
american_scientific_journal-7672	530	106	)	)	PUNCT
american_scientific_journal-7672	530	107	companies	company	NOUN
american_scientific_journal-7672	530	108	with	with	ADP
american_scientific_journal-7672	530	109	decreased	decrease	VERB
american_scientific_journal-7672	530	110	accruals	accrual	NOUN
american_scientific_journal-7672	530	111	206	206	NUM
american_scientific_journal-7672	530	112	(	(	PUNCT
american_scientific_journal-7672	530	113	72,28	72,28	NUM
american_scientific_journal-7672	530	114	%	%	NOUN
american_scientific_journal-7672	530	115	)	)	PUNCT
american_scientific_journal-7672	530	116	210	210	NUM
american_scientific_journal-7672	530	117	(	(	PUNCT
american_scientific_journal-7672	530	118	64,81	64,81	NOUN
american_scientific_journal-7672	530	119	%	%	NOUN
american_scientific_journal-7672	530	120	)	)	PUNCT
american_scientific_journal-7672	530	121	86	86	NUM
american_scientific_journal-7672	530	122	(	(	PUNCT
american_scientific_journal-7672	530	123	64,66	64,66	NUM
american_scientific_journal-7672	530	124	%	%	NOUN
american_scientific_journal-7672	530	125	)	)	PUNCT
american_scientific_journal-7672	530	126	114	114	NUM
american_scientific_journal-7672	530	127	(	(	PUNCT
american_scientific_journal-7672	530	128	46,34	46,34	NUM
american_scientific_journal-7672	530	129	%	%	NOUN
american_scientific_journal-7672	530	130	)	)	PUNCT
american_scientific_journal-7672	530	131	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	530	132	analysis	analysis	NOUN
american_scientific_journal-7672	530	133	cases	case	NOUN
american_scientific_journal-7672	530	134	preserved	preserve	VERB
american_scientific_journal-7672	530	135	increased	increase	VERB
american_scientific_journal-7672	530	136	accruals	accrual	NOUN
american_scientific_journal-7672	530	137	42	42	NUM
american_scientific_journal-7672	530	138	(	(	PUNCT
american_scientific_journal-7672	530	139	14,74	14,74	NUM
american_scientific_journal-7672	530	140	%	%	NOUN
american_scientific_journal-7672	530	141	)	)	PUNCT
american_scientific_journal-7672	530	142	65	65	NUM
american_scientific_journal-7672	530	143	(	(	PUNCT
american_scientific_journal-7672	530	144	20,06	20,06	NUM
american_scientific_journal-7672	530	145	%	%	NOUN
american_scientific_journal-7672	530	146	)	)	PUNCT
american_scientific_journal-7672	530	147	28	28	NUM
american_scientific_journal-7672	530	148	(	(	PUNCT
american_scientific_journal-7672	530	149	21,05	21,05	NUM
american_scientific_journal-7672	530	150	%	%	NOUN
american_scientific_journal-7672	530	151	)	)	PUNCT
american_scientific_journal-7672	530	152	94	94	NUM
american_scientific_journal-7672	530	153	(	(	PUNCT
american_scientific_journal-7672	530	154	38,21	38,21	NUM
american_scientific_journal-7672	530	155	%	%	NOUN
american_scientific_journal-7672	530	156	)	)	PUNCT
american_scientific_journal-7672	530	157	preserved	preserve	VERB
american_scientific_journal-7672	530	158	decreased	decrease	VERB
american_scientific_journal-7672	530	159	accruals	accrual	NOUN
american_scientific_journal-7672	530	160	52	52	NUM
american_scientific_journal-7672	530	161	(	(	PUNCT
american_scientific_journal-7672	530	162	18,25	18,25	NUM
american_scientific_journal-7672	530	163	%	%	NOUN
american_scientific_journal-7672	530	164	)	)	PUNCT
american_scientific_journal-7672	530	165	78	78	NUM
american_scientific_journal-7672	530	166	(	(	PUNCT
american_scientific_journal-7672	530	167	24,07	24,07	NUM
american_scientific_journal-7672	530	168	%	%	NOUN
american_scientific_journal-7672	530	169	)	)	PUNCT
american_scientific_journal-7672	530	170	52	52	NUM
american_scientific_journal-7672	530	171	(	(	PUNCT
american_scientific_journal-7672	530	172	39,10	39,10	NUM
american_scientific_journal-7672	530	173	%	%	NOUN
american_scientific_journal-7672	530	174	)	)	PUNCT
american_scientific_journal-7672	530	175	28	28	NUM
american_scientific_journal-7672	530	176	(	(	PUNCT
american_scientific_journal-7672	530	177	11,38	11,38	NUM
american_scientific_journal-7672	530	178	%	%	NOUN
american_scientific_journal-7672	530	179	)	)	PUNCT
american_scientific_journal-7672	530	180	increased	increase	VERB
american_scientific_journal-7672	530	181	to	to	ADP
american_scientific_journal-7672	530	182	decreased	decrease	VERB
american_scientific_journal-7672	530	183	accruals	accrual	NOUN
american_scientific_journal-7672	530	184	154	154	NUM
american_scientific_journal-7672	530	185	(	(	PUNCT
american_scientific_journal-7672	530	186	54,04	54,04	NUM
american_scientific_journal-7672	530	187	%	%	NOUN
american_scientific_journal-7672	530	188	)	)	PUNCT
american_scientific_journal-7672	530	189	132	132	NUM
american_scientific_journal-7672	530	190	(	(	PUNCT
american_scientific_journal-7672	530	191	40,74	40,74	NUM
american_scientific_journal-7672	530	192	%	%	NOUN
american_scientific_journal-7672	530	193	)	)	PUNCT
american_scientific_journal-7672	530	194	19	19	NUM
american_scientific_journal-7672	530	195	(	(	PUNCT
american_scientific_journal-7672	530	196	14,29	14,29	NUM
american_scientific_journal-7672	530	197	%	%	NOUN
american_scientific_journal-7672	530	198	)	)	PUNCT
american_scientific_journal-7672	530	199	86	86	NUM
american_scientific_journal-7672	530	200	(	(	PUNCT
american_scientific_journal-7672	530	201	34,96	34,96	NUM
american_scientific_journal-7672	530	202	%	%	NOUN
american_scientific_journal-7672	530	203	)	)	PUNCT
american_scientific_journal-7672	530	204	decreased	decrease	VERB
american_scientific_journal-7672	530	205	to	to	ADP
american_scientific_journal-7672	530	206	increased	increase	VERB
american_scientific_journal-7672	530	207	accruals	accrual	NOUN
american_scientific_journal-7672	530	208	37	37	NUM
american_scientific_journal-7672	530	209	(	(	PUNCT
american_scientific_journal-7672	530	210	12,98	12,98	NUM
american_scientific_journal-7672	530	211	%	%	NOUN
american_scientific_journal-7672	530	212	)	)	PUNCT
american_scientific_journal-7672	530	213	49	49	NUM
american_scientific_journal-7672	530	214	(	(	PUNCT
american_scientific_journal-7672	530	215	15,12	15,12	NUM
american_scientific_journal-7672	530	216	%	%	NOUN
american_scientific_journal-7672	530	217	)	)	PUNCT
american_scientific_journal-7672	530	218	34	34	NUM
american_scientific_journal-7672	530	219	(	(	PUNCT
american_scientific_journal-7672	530	220	25,56	25,56	NOUN
american_scientific_journal-7672	530	221	%	%	NOUN
american_scientific_journal-7672	530	222	)	)	PUNCT
american_scientific_journal-7672	530	223	38	38	NUM
american_scientific_journal-7672	530	224	(	(	PUNCT
american_scientific_journal-7672	530	225	15,45	15,45	NUM
american_scientific_journal-7672	530	226	%	%	NOUN
american_scientific_journal-7672	530	227	)	)	PUNCT
american_scientific_journal-7672	530	228	the	the	DET
american_scientific_journal-7672	530	229	general	general	ADJ
american_scientific_journal-7672	530	230	outcomes	outcome	NOUN
american_scientific_journal-7672	530	231	indicate	indicate	VERB
american_scientific_journal-7672	530	232	that	that	SCONJ
american_scientific_journal-7672	530	233	firms	firm	NOUN
american_scientific_journal-7672	530	234	in	in	ADP
american_scientific_journal-7672	530	235	some	some	DET
american_scientific_journal-7672	530	236	countries	country	NOUN
american_scientific_journal-7672	530	237	used	use	VERB
american_scientific_journal-7672	530	238	more	more	ADJ
american_scientific_journal-7672	530	239	accruals	accrual	NOUN
american_scientific_journal-7672	530	240	to	to	PART
american_scientific_journal-7672	530	241	overcome	overcome	VERB
american_scientific_journal-7672	530	242	the	the	DET
american_scientific_journal-7672	530	243	transaction	transaction	NOUN
american_scientific_journal-7672	530	244	effects	effect	NOUN
american_scientific_journal-7672	530	245	than	than	SCONJ
american_scientific_journal-7672	530	246	to	to	PART
american_scientific_journal-7672	530	247	deal	deal	VERB
american_scientific_journal-7672	530	248	with	with	ADP
american_scientific_journal-7672	530	249	crisis	crisis	NOUN
american_scientific_journal-7672	530	250	phenomena	phenomenon	NOUN
american_scientific_journal-7672	530	251	,	,	PUNCT
american_scientific_journal-7672	530	252	those	those	PRON
american_scientific_journal-7672	530	253	in	in	ADP
american_scientific_journal-7672	530	254	other	other	ADJ
american_scientific_journal-7672	530	255	countries	country	NOUN
american_scientific_journal-7672	530	256	increased	increase	VERB
american_scientific_journal-7672	530	257	their	their	PRON
american_scientific_journal-7672	530	258	accruals	accrual	NOUN
american_scientific_journal-7672	530	259	during	during	ADP
american_scientific_journal-7672	530	260	the	the	DET
american_scientific_journal-7672	530	261	crisis	crisis	NOUN
american_scientific_journal-7672	530	262	,	,	PUNCT
american_scientific_journal-7672	530	263	and	and	CCONJ
american_scientific_journal-7672	530	264	many	many	ADJ
american_scientific_journal-7672	530	265	did	do	VERB
american_scientific_journal-7672	530	266	so	so	ADV
american_scientific_journal-7672	530	267	in	in	ADP
american_scientific_journal-7672	530	268	both	both	DET
american_scientific_journal-7672	530	269	situations	situation	NOUN
american_scientific_journal-7672	530	270	.	.	PUNCT
american_scientific_journal-7672	531	1	accruals	accrual	NOUN
american_scientific_journal-7672	531	2	increased	increase	VERB
american_scientific_journal-7672	531	3	for	for	ADP
american_scientific_journal-7672	531	4	the	the	DET
american_scientific_journal-7672	531	5	period	period	NOUN
american_scientific_journal-7672	531	6	2004–2006	2004–2006	NUM
american_scientific_journal-7672	531	7	and	and	CCONJ
american_scientific_journal-7672	531	8	decreased	decrease	VERB
american_scientific_journal-7672	531	9	from	from	ADP
american_scientific_journal-7672	531	10	2007	2007	NUM
american_scientific_journal-7672	531	11	to	to	ADP
american_scientific_journal-7672	531	12	2009	2009	NUM
american_scientific_journal-7672	531	13	(	(	PUNCT
american_scientific_journal-7672	531	14	table	table	NOUN
american_scientific_journal-7672	531	15	2	2	NUM
american_scientific_journal-7672	531	16	)	)	PUNCT
american_scientific_journal-7672	531	17	,	,	PUNCT
american_scientific_journal-7672	531	18	but	but	CCONJ
american_scientific_journal-7672	531	19	this	this	PRON
american_scientific_journal-7672	531	20	does	do	AUX
american_scientific_journal-7672	531	21	not	not	PART
american_scientific_journal-7672	531	22	indicate	indicate	VERB
american_scientific_journal-7672	531	23	that	that	SCONJ
american_scientific_journal-7672	531	24	firms	firm	NOUN
american_scientific_journal-7672	531	25	exhibited	exhibit	VERB
american_scientific_journal-7672	531	26	less	less	ADJ
american_scientific_journal-7672	531	27	accruals	accrual	NOUN
american_scientific_journal-7672	531	28	in	in	ADP
american_scientific_journal-7672	531	29	2008	2008	NUM
american_scientific_journal-7672	531	30	than	than	ADP
american_scientific_journal-7672	531	31	,	,	PUNCT
american_scientific_journal-7672	531	32	for	for	ADP
american_scientific_journal-7672	531	33	example	example	NOUN
american_scientific_journal-7672	531	34	,	,	PUNCT
american_scientific_journal-7672	531	35	in	in	ADP
american_scientific_journal-7672	531	36	2005	2005	NUM
american_scientific_journal-7672	531	37	.	.	PUNCT
american_scientific_journal-7672	532	1	this	this	DET
american_scientific_journal-7672	532	2	performance	performance	NOUN
american_scientific_journal-7672	532	3	can	can	AUX
american_scientific_journal-7672	532	4	be	be	AUX
american_scientific_journal-7672	532	5	determined	determine	VERB
american_scientific_journal-7672	532	6	only	only	ADV
american_scientific_journal-7672	532	7	from	from	ADP
american_scientific_journal-7672	532	8	the	the	DET
american_scientific_journal-7672	532	9	descriptive	descriptive	ADJ
american_scientific_journal-7672	532	10	statistics	statistic	NOUN
american_scientific_journal-7672	532	11	but	but	CCONJ
american_scientific_journal-7672	532	12	is	be	AUX
american_scientific_journal-7672	532	13	beyond	beyond	ADP
american_scientific_journal-7672	532	14	the	the	DET
american_scientific_journal-7672	532	15	purpose	purpose	NOUN
american_scientific_journal-7672	532	16	of	of	ADP
american_scientific_journal-7672	532	17	this	this	DET
american_scientific_journal-7672	532	18	test	test	NOUN
american_scientific_journal-7672	532	19	,	,	PUNCT
american_scientific_journal-7672	532	20	the	the	DET
american_scientific_journal-7672	532	21	sole	sole	ADJ
american_scientific_journal-7672	532	22	aim	aim	NOUN
american_scientific_journal-7672	532	23	of	of	ADP
american_scientific_journal-7672	532	24	which	which	PRON
american_scientific_journal-7672	532	25	was	be	AUX
american_scientific_journal-7672	532	26	to	to	PART
american_scientific_journal-7672	532	27	detect	detect	VERB
american_scientific_journal-7672	532	28	the	the	DET
american_scientific_journal-7672	532	29	trend	trend	NOUN
american_scientific_journal-7672	532	30	in	in	ADP
american_scientific_journal-7672	532	31	accruals	accrual	NOUN
american_scientific_journal-7672	532	32	for	for	ADP
american_scientific_journal-7672	532	33	each	each	DET
american_scientific_journal-7672	532	34	firm	firm	NOUN
american_scientific_journal-7672	532	35	for	for	ADP
american_scientific_journal-7672	532	36	these	these	DET
american_scientific_journal-7672	532	37	two	two	NUM
american_scientific_journal-7672	532	38	periods	period	NOUN
american_scientific_journal-7672	532	39	.	.	PUNCT
american_scientific_journal-7672	533	1	indeed	indeed	ADV
american_scientific_journal-7672	533	2	,	,	PUNCT
american_scientific_journal-7672	533	3	in	in	ADP
american_scientific_journal-7672	533	4	the	the	DET
american_scientific_journal-7672	533	5	cases	case	NOUN
american_scientific_journal-7672	533	6	examined	examine	VERB
american_scientific_journal-7672	533	7	,	,	PUNCT
american_scientific_journal-7672	533	8	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	533	9	analysis	analysis	NOUN
american_scientific_journal-7672	533	10	reveals	reveal	VERB
american_scientific_journal-7672	533	11	that	that	SCONJ
american_scientific_journal-7672	533	12	more	more	ADJ
american_scientific_journal-7672	533	13	than	than	ADP
american_scientific_journal-7672	533	14	half	half	NOUN
american_scientific_journal-7672	533	15	of	of	ADP
american_scientific_journal-7672	533	16	companies	company	NOUN
american_scientific_journal-7672	533	17	in	in	ADP
american_scientific_journal-7672	533	18	australia	australia	PROPN
american_scientific_journal-7672	533	19	that	that	PRON
american_scientific_journal-7672	533	20	applied	apply	VERB
american_scientific_journal-7672	533	21	earnings	earning	NOUN
american_scientific_journal-7672	533	22	management	management	NOUN
american_scientific_journal-7672	533	23	during	during	ADP
american_scientific_journal-7672	533	24	the	the	DET
american_scientific_journal-7672	533	25	adoption	adoption	NOUN
american_scientific_journal-7672	533	26	period	period	NOUN
american_scientific_journal-7672	533	27	did	do	AUX
american_scientific_journal-7672	533	28	not	not	PART
american_scientific_journal-7672	533	29	use	use	VERB
american_scientific_journal-7672	533	30	accruals	accrual	NOUN
american_scientific_journal-7672	533	31	during	during	ADP
american_scientific_journal-7672	533	32	the	the	DET
american_scientific_journal-7672	533	33	crisis	crisis	NOUN
american_scientific_journal-7672	533	34	.	.	PUNCT
american_scientific_journal-7672	534	1	germany	germany	PROPN
american_scientific_journal-7672	534	2	and	and	CCONJ
american_scientific_journal-7672	534	3	the	the	DET
american_scientific_journal-7672	534	4	uk	uk	PROPN
american_scientific_journal-7672	534	5	exhibited	exhibit	VERB
american_scientific_journal-7672	534	6	similar	similar	ADJ
american_scientific_journal-7672	534	7	performance	performance	NOUN
american_scientific_journal-7672	534	8	,	,	PUNCT
american_scientific_journal-7672	534	9	indicating	indicate	VERB
american_scientific_journal-7672	534	10	that	that	SCONJ
american_scientific_journal-7672	534	11	firms	firm	NOUN
american_scientific_journal-7672	534	12	that	that	PRON
american_scientific_journal-7672	534	13	attempt	attempt	VERB
american_scientific_journal-7672	534	14	earnings	earning	NOUN
american_scientific_journal-7672	534	15	managements	management	NOUN
american_scientific_journal-7672	534	16	once	once	ADV
american_scientific_journal-7672	534	17	will	will	AUX
american_scientific_journal-7672	534	18	not	not	PART
american_scientific_journal-7672	534	19	necessarily	necessarily	ADV
american_scientific_journal-7672	534	20	use	use	VERB
american_scientific_journal-7672	534	21	these	these	DET
american_scientific_journal-7672	534	22	methods	method	NOUN
american_scientific_journal-7672	534	23	forever	forever	ADV
american_scientific_journal-7672	534	24	,	,	PUNCT
american_scientific_journal-7672	534	25	but	but	CCONJ
american_scientific_journal-7672	534	26	that	that	SCONJ
american_scientific_journal-7672	534	27	every	every	DET
american_scientific_journal-7672	534	28	such	such	ADJ
american_scientific_journal-7672	534	29	case	case	NOUN
american_scientific_journal-7672	534	30	is	be	AUX
american_scientific_journal-7672	534	31	particular	particular	ADJ
american_scientific_journal-7672	534	32	and	and	CCONJ
american_scientific_journal-7672	534	33	requires	require	VERB
american_scientific_journal-7672	534	34	further	further	ADJ
american_scientific_journal-7672	534	35	analysis	analysis	NOUN
american_scientific_journal-7672	534	36	.	.	PUNCT
american_scientific_journal-7672	535	1	equally	equally	ADV
american_scientific_journal-7672	535	2	interesting	interesting	ADJ
american_scientific_journal-7672	535	3	is	be	AUX
american_scientific_journal-7672	535	4	the	the	DET
american_scientific_journal-7672	535	5	indication	indication	NOUN
american_scientific_journal-7672	535	6	that	that	SCONJ
american_scientific_journal-7672	535	7	fewer	few	ADJ
american_scientific_journal-7672	535	8	than	than	ADP
american_scientific_journal-7672	535	9	16	16	NUM
american_scientific_journal-7672	535	10	per	per	ADP
american_scientific_journal-7672	535	11	cent	cent	NOUN
american_scientific_journal-7672	535	12	of	of	ADP
american_scientific_journal-7672	535	13	firms	firm	NOUN
american_scientific_journal-7672	535	14	in	in	ADP
american_scientific_journal-7672	535	15	countries	country	NOUN
american_scientific_journal-7672	535	16	that	that	PRON
american_scientific_journal-7672	535	17	had	have	AUX
american_scientific_journal-7672	535	18	decreased	decrease	VERB
american_scientific_journal-7672	535	19	accruals	accrual	NOUN
american_scientific_journal-7672	535	20	during	during	ADP
american_scientific_journal-7672	535	21	the	the	DET
american_scientific_journal-7672	535	22	adoption	adoption	NOUN
american_scientific_journal-7672	535	23	period	period	NOUN
american_scientific_journal-7672	535	24	increased	increase	VERB
american_scientific_journal-7672	535	25	their	their	PRON
american_scientific_journal-7672	535	26	use	use	NOUN
american_scientific_journal-7672	535	27	during	during	ADP
american_scientific_journal-7672	535	28	the	the	DET
american_scientific_journal-7672	535	29	crisis	crisis	NOUN
american_scientific_journal-7672	535	30	.	.	PUNCT
american_scientific_journal-7672	536	1	thus	thus	ADV
american_scientific_journal-7672	536	2	,	,	PUNCT
american_scientific_journal-7672	536	3	the	the	DET
american_scientific_journal-7672	536	4	results	result	NOUN
american_scientific_journal-7672	536	5	are	be	AUX
american_scientific_journal-7672	536	6	encouraging	encouraging	ADJ
american_scientific_journal-7672	536	7	,	,	PUNCT
american_scientific_journal-7672	536	8	as	as	SCONJ
american_scientific_journal-7672	536	9	most	most	ADJ
american_scientific_journal-7672	536	10	firms	firm	NOUN
american_scientific_journal-7672	536	11	that	that	PRON
american_scientific_journal-7672	536	12	previously	previously	ADV
american_scientific_journal-7672	536	13	used	use	VERB
american_scientific_journal-7672	536	14	misstatement	misstatement	NOUN
american_scientific_journal-7672	536	15	techniques	technique	NOUN
american_scientific_journal-7672	536	16	tended	tend	VERB
american_scientific_journal-7672	536	17	to	to	PART
american_scientific_journal-7672	536	18	stop	stop	VERB
american_scientific_journal-7672	536	19	doing	do	VERB
american_scientific_journal-7672	536	20	so	so	ADV
american_scientific_journal-7672	536	21	,	,	PUNCT
american_scientific_journal-7672	536	22	and	and	CCONJ
american_scientific_journal-7672	536	23	companies	company	NOUN
american_scientific_journal-7672	536	24	that	that	PRON
american_scientific_journal-7672	536	25	had	have	AUX
american_scientific_journal-7672	536	26	kept	keep	VERB
american_scientific_journal-7672	536	27	their	their	PRON
american_scientific_journal-7672	536	28	accruals	accrual	NOUN
american_scientific_journal-7672	536	29	low	low	ADV
american_scientific_journal-7672	536	30	tended	tend	VERB
american_scientific_journal-7672	536	31	not	not	PART
american_scientific_journal-7672	536	32	to	to	PART
american_scientific_journal-7672	536	33	increase	increase	VERB
american_scientific_journal-7672	536	34	them	they	PRON
american_scientific_journal-7672	536	35	.	.	PUNCT
american_scientific_journal-7672	537	1	the	the	DET
american_scientific_journal-7672	537	2	results	result	NOUN
american_scientific_journal-7672	537	3	of	of	ADP
american_scientific_journal-7672	537	4	the	the	DET
american_scientific_journal-7672	537	5	level	level	NOUN
american_scientific_journal-7672	537	6	2	2	NUM
american_scientific_journal-7672	537	7	multilevel	multilevel	NOUN
american_scientific_journal-7672	537	8	analysis	analysis	NOUN
american_scientific_journal-7672	537	9	(	(	PUNCT
american_scientific_journal-7672	537	10	appendix	appendix	X
american_scientific_journal-7672	537	11	,	,	PUNCT
american_scientific_journal-7672	537	12	table	table	NOUN
american_scientific_journal-7672	537	13	4	4	NUM
american_scientific_journal-7672	537	14	)	)	PUNCT
american_scientific_journal-7672	537	15	confirm	confirm	VERB
american_scientific_journal-7672	537	16	this	this	DET
american_scientific_journal-7672	537	17	reflection	reflection	NOUN
american_scientific_journal-7672	537	18	.	.	PUNCT
american_scientific_journal-7672	538	1	unfortunately	unfortunately	ADV
american_scientific_journal-7672	538	2	,	,	PUNCT
american_scientific_journal-7672	538	3	the	the	DET
american_scientific_journal-7672	538	4	estimates	estimate	NOUN
american_scientific_journal-7672	538	5	of	of	ADP
american_scientific_journal-7672	538	6	fixed	fix	VERB
american_scientific_journal-7672	538	7	effects	effect	NOUN
american_scientific_journal-7672	538	8	(	(	PUNCT
american_scientific_journal-7672	538	9	panel	panel	NOUN
american_scientific_journal-7672	538	10	a	a	PRON
american_scientific_journal-7672	538	11	)	)	PUNCT
american_scientific_journal-7672	538	12	exhibit	exhibit	VERB
american_scientific_journal-7672	538	13	a	a	DET
american_scientific_journal-7672	538	14	positive	positive	ADJ
american_scientific_journal-7672	538	15	relationship	relationship	NOUN
american_scientific_journal-7672	538	16	between	between	ADP
american_scientific_journal-7672	538	17	time	time	NOUN
american_scientific_journal-7672	538	18	and	and	CCONJ
american_scientific_journal-7672	538	19	accruals	accrual	NOUN
american_scientific_journal-7672	538	20	for	for	ADP
american_scientific_journal-7672	538	21	australian	australian	ADJ
american_scientific_journal-7672	538	22	ffs	ffs	NOUN
american_scientific_journal-7672	538	23	firms	firm	NOUN
american_scientific_journal-7672	538	24	,	,	PUNCT
american_scientific_journal-7672	538	25	indicating	indicate	VERB
american_scientific_journal-7672	538	26	that	that	SCONJ
american_scientific_journal-7672	538	27	they	they	PRON
american_scientific_journal-7672	538	28	tended	tend	VERB
american_scientific_journal-7672	538	29	to	to	PART
american_scientific_journal-7672	538	30	increase	increase	VERB
american_scientific_journal-7672	538	31	their	their	PRON
american_scientific_journal-7672	538	32	accruals	accrual	NOUN
american_scientific_journal-7672	538	33	every	every	DET
american_scientific_journal-7672	538	34	year	year	NOUN
american_scientific_journal-7672	538	35	.	.	PUNCT
american_scientific_journal-7672	539	1	this	this	DET
american_scientific_journal-7672	539	2	result	result	NOUN
american_scientific_journal-7672	539	3	may	may	AUX
american_scientific_journal-7672	539	4	explain	explain	VERB
american_scientific_journal-7672	539	5	their	their	PRON
american_scientific_journal-7672	539	6	volatility	volatility	NOUN
american_scientific_journal-7672	539	7	in	in	ADP
american_scientific_journal-7672	539	8	the	the	DET
american_scientific_journal-7672	539	9	level	level	NOUN
american_scientific_journal-7672	539	10	1	1	NUM
american_scientific_journal-7672	539	11	test	test	NOUN
american_scientific_journal-7672	539	12	.	.	PUNCT
american_scientific_journal-7672	540	1	on	on	ADP
american_scientific_journal-7672	540	2	the	the	DET
american_scientific_journal-7672	540	3	other	other	ADJ
american_scientific_journal-7672	540	4	hand	hand	NOUN
american_scientific_journal-7672	540	5	,	,	PUNCT
american_scientific_journal-7672	540	6	there	there	PRON
american_scientific_journal-7672	540	7	is	be	VERB
american_scientific_journal-7672	540	8	a	a	DET
american_scientific_journal-7672	540	9	significant	significant	ADJ
american_scientific_journal-7672	540	10	negative	negative	ADJ
american_scientific_journal-7672	540	11	relationship	relationship	NOUN
american_scientific_journal-7672	540	12	between	between	ADP
american_scientific_journal-7672	540	13	time	time	NOUN
american_scientific_journal-7672	540	14	and	and	CCONJ
american_scientific_journal-7672	540	15	accruals	accrual	NOUN
american_scientific_journal-7672	540	16	for	for	ADP
american_scientific_journal-7672	540	17	ffs	ff	NOUN
american_scientific_journal-7672	540	18	firms	firm	NOUN
american_scientific_journal-7672	540	19	in	in	ADP
american_scientific_journal-7672	540	20	all	all	DET
american_scientific_journal-7672	540	21	european	european	ADJ
american_scientific_journal-7672	540	22	countries	country	NOUN
american_scientific_journal-7672	540	23	.	.	PUNCT
american_scientific_journal-7672	541	1	this	this	PRON
american_scientific_journal-7672	541	2	suggests	suggest	VERB
american_scientific_journal-7672	541	3	that	that	SCONJ
american_scientific_journal-7672	541	4	,	,	PUNCT
american_scientific_journal-7672	541	5	year	year	NOUN
american_scientific_journal-7672	541	6	on	on	ADP
american_scientific_journal-7672	541	7	year	year	NOUN
american_scientific_journal-7672	541	8	,	,	PUNCT
american_scientific_journal-7672	541	9	ffs	ffs	PROPN
american_scientific_journal-7672	541	10	firms	firm	NOUN
american_scientific_journal-7672	541	11	tended	tend	VERB
american_scientific_journal-7672	541	12	to	to	PART
american_scientific_journal-7672	541	13	decrease	decrease	VERB
american_scientific_journal-7672	541	14	their	their	PRON
american_scientific_journal-7672	541	15	accruals	accrual	NOUN
american_scientific_journal-7672	541	16	in	in	ADP
american_scientific_journal-7672	541	17	europe	europe	PROPN
american_scientific_journal-7672	541	18	.	.	PUNCT
american_scientific_journal-7672	542	1	this	this	PRON
american_scientific_journal-7672	542	2	would	would	AUX
american_scientific_journal-7672	542	3	be	be	AUX
american_scientific_journal-7672	542	4	a	a	DET
american_scientific_journal-7672	542	5	beneficial	beneficial	ADJ
american_scientific_journal-7672	542	6	outcome	outcome	NOUN
american_scientific_journal-7672	542	7	for	for	ADP
american_scientific_journal-7672	542	8	europe	europe	PROPN
american_scientific_journal-7672	542	9	were	be	AUX
american_scientific_journal-7672	542	10	it	it	PRON
american_scientific_journal-7672	542	11	not	not	PART
american_scientific_journal-7672	542	12	for	for	ADP
american_scientific_journal-7672	542	13	the	the	DET
american_scientific_journal-7672	542	14	following	follow	VERB
american_scientific_journal-7672	542	15	issues	issue	NOUN
american_scientific_journal-7672	542	16	.	.	PUNCT
american_scientific_journal-7672	543	1	first	first	ADV
american_scientific_journal-7672	543	2	,	,	PUNCT
american_scientific_journal-7672	543	3	the	the	DET
american_scientific_journal-7672	543	4	increase	increase	NOUN
american_scientific_journal-7672	543	5	in	in	ADP
american_scientific_journal-7672	543	6	ffs	ffs	NOUN
american_scientific_journal-7672	543	7	firms	firm	NOUN
american_scientific_journal-7672	543	8	for	for	ADP
american_scientific_journal-7672	543	9	germany	germany	PROPN
american_scientific_journal-7672	543	10	and	and	CCONJ
american_scientific_journal-7672	543	11	the	the	DET
american_scientific_journal-7672	543	12	uk	uk	PROPN
american_scientific_journal-7672	543	13	,	,	PUNCT
american_scientific_journal-7672	543	14	determined	determine	VERB
american_scientific_journal-7672	543	15	in	in	ADP
american_scientific_journal-7672	543	16	the	the	DET
american_scientific_journal-7672	543	17	previous	previous	ADJ
american_scientific_journal-7672	543	18	test	test	NOUN
american_scientific_journal-7672	543	19	1	1	NUM
american_scientific_journal-7672	543	20	,	,	PUNCT
american_scientific_journal-7672	543	21	means	mean	VERB
american_scientific_journal-7672	543	22	that	that	SCONJ
american_scientific_journal-7672	543	23	firms	firm	NOUN
american_scientific_journal-7672	543	24	may	may	AUX
american_scientific_journal-7672	543	25	have	have	AUX
american_scientific_journal-7672	543	26	focused	focus	VERB
american_scientific_journal-7672	543	27	on	on	ADP
american_scientific_journal-7672	543	28	methods	method	NOUN
american_scientific_journal-7672	543	29	of	of	ADP
american_scientific_journal-7672	543	30	earnings	earning	NOUN
american_scientific_journal-7672	543	31	management	management	NOUN
american_scientific_journal-7672	543	32	other	other	ADJ
american_scientific_journal-7672	543	33	than	than	ADP
american_scientific_journal-7672	543	34	accruals	accrual	NOUN
american_scientific_journal-7672	543	35	.	.	PUNCT
american_scientific_journal-7672	544	1	second	second	ADJ
american_scientific_journal-7672	544	2	,	,	PUNCT
american_scientific_journal-7672	544	3	there	there	PRON
american_scientific_journal-7672	544	4	is	be	VERB
american_scientific_journal-7672	544	5	evidence	evidence	NOUN
american_scientific_journal-7672	544	6	of	of	ADP
american_scientific_journal-7672	544	7	a	a	DET
american_scientific_journal-7672	544	8	significant	significant	ADJ
american_scientific_journal-7672	544	9	positive	positive	ADJ
american_scientific_journal-7672	544	10	interaction	interaction	NOUN
american_scientific_journal-7672	544	11	between	between	ADP
american_scientific_journal-7672	544	12	time	time	NOUN
american_scientific_journal-7672	544	13	and	and	CCONJ
american_scientific_journal-7672	544	14	non	non	ADJ
american_scientific_journal-7672	544	15	-	-	ADJ
american_scientific_journal-7672	544	16	ffs	ffs	ADJ
american_scientific_journal-7672	544	17	firms	firm	NOUN
american_scientific_journal-7672	544	18	,	,	PUNCT
american_scientific_journal-7672	544	19	indicating	indicate	VERB
american_scientific_journal-7672	544	20	that	that	SCONJ
american_scientific_journal-7672	544	21	in	in	ADP
american_scientific_journal-7672	544	22	every	every	DET
american_scientific_journal-7672	544	23	year	year	NOUN
american_scientific_journal-7672	544	24	,	,	PUNCT
american_scientific_journal-7672	544	25	non	non	ADJ
american_scientific_journal-7672	544	26	-	-	ADJ
american_scientific_journal-7672	544	27	ffs	ffs	ADJ
american_scientific_journal-7672	544	28	firms	firm	NOUN
american_scientific_journal-7672	544	29	in	in	ADP
american_scientific_journal-7672	544	30	germany	germany	PROPN
american_scientific_journal-7672	544	31	and	and	CCONJ
american_scientific_journal-7672	544	32	the	the	DET
american_scientific_journal-7672	544	33	uk	uk	PROPN
american_scientific_journal-7672	544	34	tended	tend	VERB
american_scientific_journal-7672	544	35	to	to	PART
american_scientific_journal-7672	544	36	increase	increase	VERB
american_scientific_journal-7672	544	37	their	their	PRON
american_scientific_journal-7672	544	38	accruals	accrual	NOUN
american_scientific_journal-7672	544	39	.	.	PUNCT
american_scientific_journal-7672	545	1	thus	thus	ADV
american_scientific_journal-7672	545	2	,	,	PUNCT
american_scientific_journal-7672	545	3	there	there	PRON
american_scientific_journal-7672	545	4	was	be	VERB
american_scientific_journal-7672	545	5	an	an	DET
american_scientific_journal-7672	545	6	increased	increase	VERB
american_scientific_journal-7672	545	7	likelihood	likelihood	NOUN
american_scientific_journal-7672	545	8	that	that	SCONJ
american_scientific_journal-7672	545	9	these	these	DET
american_scientific_journal-7672	545	10	firms	firm	NOUN
american_scientific_journal-7672	545	11	american	american	ADJ
american_scientific_journal-7672	545	12	academic	academic	ADJ
american_scientific_journal-7672	545	13	scientific	scientific	ADJ
american_scientific_journal-7672	545	14	research	research	NOUN
american_scientific_journal-7672	545	15	journal	journal	NOUN
american_scientific_journal-7672	545	16	for	for	ADP
american_scientific_journal-7672	545	17	engineering	engineering	NOUN
american_scientific_journal-7672	545	18	,	,	PUNCT
american_scientific_journal-7672	545	19	technology	technology	NOUN
american_scientific_journal-7672	545	20	,	,	PUNCT
american_scientific_journal-7672	545	21	and	and	CCONJ
american_scientific_journal-7672	545	22	sciences	science	NOUN
american_scientific_journal-7672	545	23	(	(	PUNCT
american_scientific_journal-7672	545	24	asrjets	asrjet	NOUN
american_scientific_journal-7672	545	25	)	)	PUNCT
american_scientific_journal-7672	545	26	(	(	PUNCT
american_scientific_journal-7672	545	27	2022	2022	NUM
american_scientific_journal-7672	545	28	)	)	PUNCT
american_scientific_journal-7672	545	29	volume	volume	NOUN
american_scientific_journal-7672	545	30	89	89	NUM
american_scientific_journal-7672	545	31	,	,	PUNCT
american_scientific_journal-7672	545	32	no1	no1	PROPN
american_scientific_journal-7672	545	33	,	,	PUNCT
american_scientific_journal-7672	545	34	pp	pp	ADV
american_scientific_journal-7672	545	35	73	73	NUM
american_scientific_journal-7672	545	36	-	-	SYM
american_scientific_journal-7672	545	37	123	123	NUM
american_scientific_journal-7672	545	38	95	95	NUM
american_scientific_journal-7672	545	39	would	would	AUX
american_scientific_journal-7672	545	40	become	become	VERB
american_scientific_journal-7672	545	41	ffs	ffs	NOUN
american_scientific_journal-7672	545	42	firms	firm	NOUN
american_scientific_journal-7672	545	43	,	,	PUNCT
american_scientific_journal-7672	545	44	and	and	CCONJ
american_scientific_journal-7672	545	45	in	in	ADP
american_scientific_journal-7672	545	46	germany	germany	PROPN
american_scientific_journal-7672	545	47	this	this	PRON
american_scientific_journal-7672	545	48	started	start	VERB
american_scientific_journal-7672	545	49	to	to	PART
american_scientific_journal-7672	545	50	appear	appear	VERB
american_scientific_journal-7672	545	51	,	,	PUNCT
american_scientific_journal-7672	545	52	as	as	SCONJ
american_scientific_journal-7672	545	53	panel	panel	NOUN
american_scientific_journal-7672	545	54	b	b	PROPN
american_scientific_journal-7672	545	55	indicates	indicate	VERB
american_scientific_journal-7672	545	56	that	that	SCONJ
american_scientific_journal-7672	545	57	,	,	PUNCT
american_scientific_journal-7672	545	58	for	for	ADP
american_scientific_journal-7672	545	59	the	the	DET
american_scientific_journal-7672	545	60	first	first	ADJ
american_scientific_journal-7672	545	61	time	time	NOUN
american_scientific_journal-7672	545	62	,	,	PUNCT
american_scientific_journal-7672	545	63	non	non	ADJ
american_scientific_journal-7672	545	64	-	-	ADJ
american_scientific_journal-7672	545	65	ffs	ffs	ADJ
american_scientific_journal-7672	545	66	german	german	ADJ
american_scientific_journal-7672	545	67	firms	firm	NOUN
american_scientific_journal-7672	545	68	had	have	VERB
american_scientific_journal-7672	545	69	a	a	DET
american_scientific_journal-7672	545	70	higher	high	ADJ
american_scientific_journal-7672	545	71	mean	mean	NOUN
american_scientific_journal-7672	545	72	of	of	ADP
american_scientific_journal-7672	545	73	accruals	accrual	NOUN
american_scientific_journal-7672	545	74	than	than	ADP
american_scientific_journal-7672	545	75	ffs	ffs	NOUN
american_scientific_journal-7672	545	76	firms	firm	NOUN
american_scientific_journal-7672	545	77	(	(	PUNCT
american_scientific_journal-7672	545	78	there	there	PRON
american_scientific_journal-7672	545	79	is	be	VERB
american_scientific_journal-7672	545	80	a	a	DET
american_scientific_journal-7672	545	81	negative	negative	ADJ
american_scientific_journal-7672	545	82	difference	difference	NOUN
american_scientific_journal-7672	545	83	between	between	ADP
american_scientific_journal-7672	545	84	them	they	PRON
american_scientific_journal-7672	545	85	)	)	PUNCT
american_scientific_journal-7672	545	86	.	.	PUNCT
american_scientific_journal-7672	546	1	overall	overall	ADV
american_scientific_journal-7672	546	2	,	,	PUNCT
american_scientific_journal-7672	546	3	this	this	DET
american_scientific_journal-7672	546	4	test	test	NOUN
american_scientific_journal-7672	546	5	overturns	overturn	VERB
american_scientific_journal-7672	546	6	the	the	DET
american_scientific_journal-7672	546	7	general	general	ADJ
american_scientific_journal-7672	546	8	estimations	estimation	NOUN
american_scientific_journal-7672	546	9	for	for	ADP
american_scientific_journal-7672	546	10	accruals	accrual	NOUN
american_scientific_journal-7672	546	11	,	,	PUNCT
american_scientific_journal-7672	546	12	leading	lead	VERB
american_scientific_journal-7672	546	13	to	to	ADP
american_scientific_journal-7672	546	14	the	the	DET
american_scientific_journal-7672	546	15	conclusion	conclusion	NOUN
american_scientific_journal-7672	546	16	that	that	SCONJ
american_scientific_journal-7672	546	17	,	,	PUNCT
american_scientific_journal-7672	546	18	when	when	SCONJ
american_scientific_journal-7672	546	19	a	a	DET
american_scientific_journal-7672	546	20	firm	firm	NOUN
american_scientific_journal-7672	546	21	has	have	VERB
american_scientific_journal-7672	546	22	high	high	ADJ
american_scientific_journal-7672	546	23	accruals	accrual	NOUN
american_scientific_journal-7672	546	24	,	,	PUNCT
american_scientific_journal-7672	546	25	there	there	PRON
american_scientific_journal-7672	546	26	is	be	VERB
american_scientific_journal-7672	546	27	high	high	ADJ
american_scientific_journal-7672	546	28	potential	potential	NOUN
american_scientific_journal-7672	546	29	for	for	SCONJ
american_scientific_journal-7672	546	30	it	it	PRON
american_scientific_journal-7672	546	31	to	to	PART
american_scientific_journal-7672	546	32	produce	produce	VERB
american_scientific_journal-7672	546	33	falsified	falsified	ADJ
american_scientific_journal-7672	546	34	statements	statement	NOUN
american_scientific_journal-7672	546	35	;	;	PUNCT
american_scientific_journal-7672	546	36	but	but	CCONJ
american_scientific_journal-7672	546	37	this	this	PRON
american_scientific_journal-7672	546	38	does	do	AUX
american_scientific_journal-7672	546	39	not	not	PART
american_scientific_journal-7672	546	40	mean	mean	VERB
american_scientific_journal-7672	546	41	that	that	SCONJ
american_scientific_journal-7672	546	42	if	if	SCONJ
american_scientific_journal-7672	546	43	a	a	DET
american_scientific_journal-7672	546	44	firm	firm	NOUN
american_scientific_journal-7672	546	45	has	have	AUX
american_scientific_journal-7672	546	46	falsified	falsify	VERB
american_scientific_journal-7672	546	47	statements	statement	NOUN
american_scientific_journal-7672	546	48	,	,	PUNCT
american_scientific_journal-7672	546	49	it	it	PRON
american_scientific_journal-7672	546	50	necessarily	necessarily	ADV
american_scientific_journal-7672	546	51	uses	use	VERB
american_scientific_journal-7672	546	52	accruals	accrual	NOUN
american_scientific_journal-7672	546	53	.	.	PUNCT
american_scientific_journal-7672	547	1	at	at	ADP
american_scientific_journal-7672	547	2	the	the	DET
american_scientific_journal-7672	547	3	same	same	ADJ
american_scientific_journal-7672	547	4	time	time	NOUN
american_scientific_journal-7672	547	5	,	,	PUNCT
american_scientific_journal-7672	547	6	if	if	SCONJ
american_scientific_journal-7672	547	7	a	a	DET
american_scientific_journal-7672	547	8	firm	firm	NOUN
american_scientific_journal-7672	547	9	uses	use	VERB
american_scientific_journal-7672	547	10	earnings	earning	NOUN
american_scientific_journal-7672	547	11	management	management	NOUN
american_scientific_journal-7672	547	12	once	once	ADV
american_scientific_journal-7672	547	13	,	,	PUNCT
american_scientific_journal-7672	547	14	there	there	PRON
american_scientific_journal-7672	547	15	is	be	VERB
american_scientific_journal-7672	547	16	high	high	ADJ
american_scientific_journal-7672	547	17	possibility	possibility	NOUN
american_scientific_journal-7672	547	18	that	that	SCONJ
american_scientific_journal-7672	547	19	it	it	PRON
american_scientific_journal-7672	547	20	will	will	AUX
american_scientific_journal-7672	547	21	not	not	PART
american_scientific_journal-7672	547	22	do	do	AUX
american_scientific_journal-7672	547	23	so	so	ADV
american_scientific_journal-7672	547	24	again	again	ADV
american_scientific_journal-7672	547	25	in	in	ADP
american_scientific_journal-7672	547	26	similar	similar	ADJ
american_scientific_journal-7672	547	27	situations	situation	NOUN
american_scientific_journal-7672	547	28	.	.	PUNCT
american_scientific_journal-7672	548	1	5.4	5.4	NUM
american_scientific_journal-7672	548	2	individual	individual	ADJ
american_scientific_journal-7672	548	3	standards	standard	NOUN
american_scientific_journal-7672	548	4	and	and	CCONJ
american_scientific_journal-7672	548	5	earnings	earning	NOUN
american_scientific_journal-7672	548	6	management	management	NOUN
american_scientific_journal-7672	548	7	(	(	PUNCT
american_scientific_journal-7672	548	8	h3	h3	NOUN
american_scientific_journal-7672	548	9	)	)	PUNCT
american_scientific_journal-7672	548	10	the	the	DET
american_scientific_journal-7672	548	11	third	third	ADJ
american_scientific_journal-7672	548	12	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	548	13	(	(	PUNCT
american_scientific_journal-7672	548	14	appendix	appendix	X
american_scientific_journal-7672	548	15	,	,	PUNCT
american_scientific_journal-7672	548	16	table	table	NOUN
american_scientific_journal-7672	548	17	5	5	NUM
american_scientific_journal-7672	548	18	)	)	PUNCT
american_scientific_journal-7672	548	19	aimed	aim	VERB
american_scientific_journal-7672	548	20	to	to	PART
american_scientific_journal-7672	548	21	shed	shed	VERB
american_scientific_journal-7672	548	22	more	more	ADJ
american_scientific_journal-7672	548	23	light	light	NOUN
american_scientific_journal-7672	548	24	on	on	ADP
american_scientific_journal-7672	548	25	discretionary	discretionary	ADJ
american_scientific_journal-7672	548	26	accruals	accrual	NOUN
american_scientific_journal-7672	548	27	,	,	PUNCT
american_scientific_journal-7672	548	28	focusing	focus	VERB
american_scientific_journal-7672	548	29	on	on	ADP
american_scientific_journal-7672	548	30	individual	individual	ADJ
american_scientific_journal-7672	548	31	standards	standard	NOUN
american_scientific_journal-7672	548	32	of	of	ADP
american_scientific_journal-7672	548	33	ifrs	ifrs	NOUN
american_scientific_journal-7672	548	34	that	that	PRON
american_scientific_journal-7672	548	35	might	might	AUX
american_scientific_journal-7672	548	36	affect	affect	VERB
american_scientific_journal-7672	548	37	them	they	PRON
american_scientific_journal-7672	548	38	.	.	PUNCT
american_scientific_journal-7672	549	1	for	for	ADP
american_scientific_journal-7672	549	2	australia	australia	PROPN
american_scientific_journal-7672	549	3	,	,	PUNCT
american_scientific_journal-7672	549	4	the	the	DET
american_scientific_journal-7672	549	5	results	result	NOUN
american_scientific_journal-7672	549	6	indicate	indicate	VERB
american_scientific_journal-7672	549	7	that	that	SCONJ
american_scientific_journal-7672	549	8	,	,	PUNCT
american_scientific_journal-7672	549	9	during	during	ADP
american_scientific_journal-7672	549	10	the	the	DET
american_scientific_journal-7672	549	11	first	first	ADJ
american_scientific_journal-7672	549	12	year	year	NOUN
american_scientific_journal-7672	549	13	of	of	ADP
american_scientific_journal-7672	549	14	ifrs	ifrs	PROPN
american_scientific_journal-7672	549	15	implementation	implementation	NOUN
american_scientific_journal-7672	549	16	,	,	PUNCT
american_scientific_journal-7672	549	17	ias	ias	PROPN
american_scientific_journal-7672	549	18	12	12	NUM
american_scientific_journal-7672	549	19	,	,	PUNCT
american_scientific_journal-7672	549	20	16	16	NUM
american_scientific_journal-7672	549	21	and	and	CCONJ
american_scientific_journal-7672	549	22	36	36	NUM
american_scientific_journal-7672	549	23	had	have	VERB
american_scientific_journal-7672	549	24	a	a	DET
american_scientific_journal-7672	549	25	negative	negative	ADJ
american_scientific_journal-7672	549	26	effect	effect	NOUN
american_scientific_journal-7672	549	27	on	on	ADP
american_scientific_journal-7672	549	28	accruals	accrual	NOUN
american_scientific_journal-7672	549	29	,	,	PUNCT
american_scientific_journal-7672	549	30	meaning	mean	VERB
american_scientific_journal-7672	549	31	that	that	SCONJ
american_scientific_journal-7672	549	32	they	they	PRON
american_scientific_journal-7672	549	33	led	lead	VERB
american_scientific_journal-7672	549	34	to	to	ADP
american_scientific_journal-7672	549	35	the	the	DET
american_scientific_journal-7672	549	36	elimination	elimination	NOUN
american_scientific_journal-7672	549	37	of	of	ADP
american_scientific_journal-7672	549	38	accruals	accrual	NOUN
american_scientific_journal-7672	549	39	by	by	ADP
american_scientific_journal-7672	549	40	australian	australian	ADJ
american_scientific_journal-7672	549	41	firms	firm	NOUN
american_scientific_journal-7672	549	42	(	(	PUNCT
american_scientific_journal-7672	549	43	panel	panel	NOUN
american_scientific_journal-7672	549	44	a	a	NOUN
american_scientific_journal-7672	549	45	)	)	PUNCT
american_scientific_journal-7672	549	46	,	,	PUNCT
american_scientific_journal-7672	549	47	and	and	CCONJ
american_scientific_journal-7672	549	48	in	in	ADP
american_scientific_journal-7672	549	49	the	the	DET
american_scientific_journal-7672	549	50	case	case	NOUN
american_scientific_journal-7672	549	51	of	of	ADP
american_scientific_journal-7672	549	52	ias	ias	PROPN
american_scientific_journal-7672	549	53	12	12	NUM
american_scientific_journal-7672	549	54	the	the	DET
american_scientific_journal-7672	549	55	outcome	outcome	NOUN
american_scientific_journal-7672	549	56	was	be	AUX
american_scientific_journal-7672	549	57	impressive	impressive	ADJ
american_scientific_journal-7672	549	58	.	.	PUNCT
american_scientific_journal-7672	550	1	indeed	indeed	ADV
american_scientific_journal-7672	550	2	,	,	PUNCT
american_scientific_journal-7672	550	3	this	this	DET
american_scientific_journal-7672	550	4	individual	individual	ADJ
american_scientific_journal-7672	550	5	standard	standard	NOUN
american_scientific_journal-7672	550	6	positively	positively	ADV
american_scientific_journal-7672	550	7	affected	affect	VERB
american_scientific_journal-7672	550	8	more	more	ADJ
american_scientific_journal-7672	550	9	than	than	ADP
american_scientific_journal-7672	550	10	66	66	NUM
american_scientific_journal-7672	550	11	per	per	ADP
american_scientific_journal-7672	550	12	cent	cent	NOUN
american_scientific_journal-7672	550	13	of	of	ADP
american_scientific_journal-7672	550	14	the	the	DET
american_scientific_journal-7672	550	15	companies	company	NOUN
american_scientific_journal-7672	550	16	examined	examine	VERB
american_scientific_journal-7672	550	17	.	.	PUNCT
american_scientific_journal-7672	551	1	however	however	ADV
american_scientific_journal-7672	551	2	,	,	PUNCT
american_scientific_journal-7672	551	3	this	this	DET
american_scientific_journal-7672	551	4	performance	performance	NOUN
american_scientific_journal-7672	551	5	did	do	AUX
american_scientific_journal-7672	551	6	not	not	PART
american_scientific_journal-7672	551	7	last	last	VERB
american_scientific_journal-7672	551	8	long	long	ADV
american_scientific_journal-7672	551	9	.	.	PUNCT
american_scientific_journal-7672	552	1	during	during	ADP
american_scientific_journal-7672	552	2	the	the	DET
american_scientific_journal-7672	552	3	ensuing	ensue	VERB
american_scientific_journal-7672	552	4	years	year	NOUN
american_scientific_journal-7672	552	5	,	,	PUNCT
american_scientific_journal-7672	552	6	the	the	DET
american_scientific_journal-7672	552	7	effects	effect	NOUN
american_scientific_journal-7672	552	8	of	of	ADP
american_scientific_journal-7672	552	9	ias	ias	PROPN
american_scientific_journal-7672	552	10	16	16	NUM
american_scientific_journal-7672	552	11	and	and	CCONJ
american_scientific_journal-7672	552	12	36	36	NUM
american_scientific_journal-7672	552	13	became	become	VERB
american_scientific_journal-7672	552	14	negative	negative	ADJ
american_scientific_journal-7672	552	15	,	,	PUNCT
american_scientific_journal-7672	552	16	while	while	SCONJ
american_scientific_journal-7672	552	17	ias	ias	PROPN
american_scientific_journal-7672	552	18	12	12	NUM
american_scientific_journal-7672	552	19	also	also	ADV
american_scientific_journal-7672	552	20	contributed	contribute	VERB
american_scientific_journal-7672	552	21	to	to	ADP
american_scientific_journal-7672	552	22	an	an	DET
american_scientific_journal-7672	552	23	increase	increase	NOUN
american_scientific_journal-7672	552	24	in	in	ADP
american_scientific_journal-7672	552	25	accruals	accrual	NOUN
american_scientific_journal-7672	552	26	during	during	ADP
american_scientific_journal-7672	552	27	the	the	DET
american_scientific_journal-7672	552	28	crisis	crisis	NOUN
american_scientific_journal-7672	552	29	.	.	PUNCT
american_scientific_journal-7672	553	1	on	on	ADP
american_scientific_journal-7672	553	2	the	the	DET
american_scientific_journal-7672	553	3	other	other	ADJ
american_scientific_journal-7672	553	4	hand	hand	NOUN
american_scientific_journal-7672	553	5	,	,	PUNCT
american_scientific_journal-7672	553	6	apart	apart	ADV
american_scientific_journal-7672	553	7	from	from	ADP
american_scientific_journal-7672	553	8	the	the	DET
american_scientific_journal-7672	553	9	initial	initial	ADJ
american_scientific_journal-7672	553	10	and	and	CCONJ
american_scientific_journal-7672	553	11	crisis	crisis	NOUN
american_scientific_journal-7672	553	12	years	year	NOUN
american_scientific_journal-7672	553	13	,	,	PUNCT
american_scientific_journal-7672	553	14	cash	cash	NOUN
american_scientific_journal-7672	553	15	flow	flow	NOUN
american_scientific_journal-7672	553	16	statements	statement	NOUN
american_scientific_journal-7672	553	17	(	(	PUNCT
american_scientific_journal-7672	553	18	ias	ias	PROPN
american_scientific_journal-7672	553	19	7	7	NUM
american_scientific_journal-7672	553	20	)	)	PUNCT
american_scientific_journal-7672	553	21	seemed	seem	VERB
american_scientific_journal-7672	553	22	not	not	PART
american_scientific_journal-7672	553	23	to	to	PART
american_scientific_journal-7672	553	24	be	be	AUX
american_scientific_journal-7672	553	25	a	a	DET
american_scientific_journal-7672	553	26	preferred	preferred	ADJ
american_scientific_journal-7672	553	27	tool	tool	NOUN
american_scientific_journal-7672	553	28	for	for	SCONJ
american_scientific_journal-7672	553	29	companies	company	NOUN
american_scientific_journal-7672	553	30	to	to	PART
american_scientific_journal-7672	553	31	increase	increase	VERB
american_scientific_journal-7672	553	32	earnings	earning	NOUN
american_scientific_journal-7672	553	33	management	management	NOUN
american_scientific_journal-7672	553	34	.	.	PUNCT
american_scientific_journal-7672	554	1	only	only	ADV
american_scientific_journal-7672	554	2	ias	ias	PROPN
american_scientific_journal-7672	554	3	32–39	32–39	NUM
american_scientific_journal-7672	554	4	resulted	result	VERB
american_scientific_journal-7672	554	5	in	in	ADP
american_scientific_journal-7672	554	6	decreased	decrease	VERB
american_scientific_journal-7672	554	7	accruals	accrual	NOUN
american_scientific_journal-7672	554	8	during	during	ADP
american_scientific_journal-7672	554	9	the	the	DET
american_scientific_journal-7672	554	10	crisis	crisis	NOUN
american_scientific_journal-7672	554	11	,	,	PUNCT
american_scientific_journal-7672	554	12	indicating	indicate	VERB
american_scientific_journal-7672	554	13	that	that	SCONJ
american_scientific_journal-7672	554	14	the	the	DET
american_scientific_journal-7672	554	15	amendments	amendment	NOUN
american_scientific_journal-7672	554	16	to	to	ADP
american_scientific_journal-7672	554	17	these	these	DET
american_scientific_journal-7672	554	18	standards	standard	NOUN
american_scientific_journal-7672	554	19	that	that	PRON
american_scientific_journal-7672	554	20	took	take	VERB
american_scientific_journal-7672	554	21	effect	effect	NOUN
american_scientific_journal-7672	554	22	in	in	ADP
american_scientific_journal-7672	554	23	2008–2009	2008–2009	NUM
american_scientific_journal-7672	554	24	were	be	AUX
american_scientific_journal-7672	554	25	fully	fully	ADV
american_scientific_journal-7672	554	26	effective	effective	ADJ
american_scientific_journal-7672	554	27	for	for	ADP
american_scientific_journal-7672	554	28	australian	australian	ADJ
american_scientific_journal-7672	554	29	firms	firm	NOUN
american_scientific_journal-7672	554	30	.	.	PUNCT
american_scientific_journal-7672	555	1	similarly	similarly	ADV
american_scientific_journal-7672	555	2	,	,	PUNCT
american_scientific_journal-7672	555	3	for	for	ADP
american_scientific_journal-7672	555	4	the	the	DET
american_scientific_journal-7672	555	5	first	first	ADJ
american_scientific_journal-7672	555	6	two	two	NUM
american_scientific_journal-7672	555	7	years	year	NOUN
american_scientific_journal-7672	555	8	of	of	ADP
american_scientific_journal-7672	555	9	ifrs	ifrs	NOUN
american_scientific_journal-7672	555	10	implementation	implementation	NOUN
american_scientific_journal-7672	555	11	,	,	PUNCT
american_scientific_journal-7672	555	12	there	there	PRON
american_scientific_journal-7672	555	13	was	be	VERB
american_scientific_journal-7672	555	14	an	an	DET
american_scientific_journal-7672	555	15	impressive	impressive	ADJ
american_scientific_journal-7672	555	16	positive	positive	ADJ
american_scientific_journal-7672	555	17	effect	effect	NOUN
american_scientific_journal-7672	555	18	of	of	ADP
american_scientific_journal-7672	555	19	individual	individual	ADJ
american_scientific_journal-7672	555	20	standards	standard	NOUN
american_scientific_journal-7672	555	21	for	for	ADP
american_scientific_journal-7672	555	22	germany	germany	PROPN
american_scientific_journal-7672	555	23	(	(	PUNCT
american_scientific_journal-7672	555	24	panel	panel	NOUN
american_scientific_journal-7672	555	25	b	b	NOUN
american_scientific_journal-7672	555	26	)	)	PUNCT
american_scientific_journal-7672	555	27	,	,	PUNCT
american_scientific_journal-7672	555	28	as	as	SCONJ
american_scientific_journal-7672	555	29	most	most	ADJ
american_scientific_journal-7672	555	30	of	of	ADP
american_scientific_journal-7672	555	31	them	they	PRON
american_scientific_journal-7672	555	32	(	(	PUNCT
american_scientific_journal-7672	555	33	ias	ias	PROPN
american_scientific_journal-7672	555	34	7	7	NUM
american_scientific_journal-7672	555	35	,	,	PUNCT
american_scientific_journal-7672	555	36	12	12	NUM
american_scientific_journal-7672	555	37	,	,	PUNCT
american_scientific_journal-7672	555	38	16	16	NUM
american_scientific_journal-7672	555	39	,	,	PUNCT
american_scientific_journal-7672	555	40	23	23	NUM
american_scientific_journal-7672	555	41	,	,	PUNCT
american_scientific_journal-7672	555	42	33	33	NUM
american_scientific_journal-7672	555	43	and	and	CCONJ
american_scientific_journal-7672	555	44	38	38	NUM
american_scientific_journal-7672	555	45	)	)	PUNCT
american_scientific_journal-7672	555	46	contributed	contribute	VERB
american_scientific_journal-7672	555	47	to	to	ADP
american_scientific_journal-7672	555	48	the	the	DET
american_scientific_journal-7672	555	49	elimination	elimination	NOUN
american_scientific_journal-7672	555	50	of	of	ADP
american_scientific_journal-7672	555	51	accruals	accrual	NOUN
american_scientific_journal-7672	555	52	.	.	PUNCT
american_scientific_journal-7672	556	1	this	this	PRON
american_scientific_journal-7672	556	2	corresponds	correspond	VERB
american_scientific_journal-7672	556	3	entirely	entirely	ADV
american_scientific_journal-7672	556	4	with	with	ADP
american_scientific_journal-7672	556	5	the	the	DET
american_scientific_journal-7672	556	6	result	result	NOUN
american_scientific_journal-7672	556	7	of	of	ADP
american_scientific_journal-7672	556	8	test	test	NOUN
american_scientific_journal-7672	556	9	1	1	NUM
american_scientific_journal-7672	556	10	,	,	PUNCT
american_scientific_journal-7672	556	11	which	which	PRON
american_scientific_journal-7672	556	12	showed	show	VERB
american_scientific_journal-7672	556	13	a	a	DET
american_scientific_journal-7672	556	14	decrease	decrease	NOUN
american_scientific_journal-7672	556	15	in	in	ADP
american_scientific_journal-7672	556	16	ffs	ffs	NOUN
american_scientific_journal-7672	556	17	firms	firm	NOUN
american_scientific_journal-7672	556	18	during	during	ADP
american_scientific_journal-7672	556	19	this	this	DET
american_scientific_journal-7672	556	20	period	period	NOUN
american_scientific_journal-7672	556	21	.	.	PUNCT
american_scientific_journal-7672	557	1	nevertheless	nevertheless	ADV
american_scientific_journal-7672	557	2	,	,	PUNCT
american_scientific_journal-7672	557	3	in	in	ADP
american_scientific_journal-7672	557	4	2007	2007	NUM
american_scientific_journal-7672	557	5	,	,	PUNCT
american_scientific_journal-7672	557	6	a	a	DET
american_scientific_journal-7672	557	7	year	year	NOUN
american_scientific_journal-7672	557	8	characterised	characterise	VERB
american_scientific_journal-7672	557	9	by	by	ADP
american_scientific_journal-7672	557	10	early	early	ADJ
american_scientific_journal-7672	557	11	manifestations	manifestation	NOUN
american_scientific_journal-7672	557	12	of	of	ADP
american_scientific_journal-7672	557	13	crisis	crisis	NOUN
american_scientific_journal-7672	557	14	effects	effect	NOUN
american_scientific_journal-7672	557	15	,	,	PUNCT
american_scientific_journal-7672	557	16	there	there	PRON
american_scientific_journal-7672	557	17	are	be	VERB
american_scientific_journal-7672	557	18	indications	indication	NOUN
american_scientific_journal-7672	557	19	that	that	SCONJ
american_scientific_journal-7672	557	20	some	some	PRON
american_scientific_journal-7672	557	21	of	of	ADP
american_scientific_journal-7672	557	22	the	the	DET
american_scientific_journal-7672	557	23	previous	previous	ADJ
american_scientific_journal-7672	557	24	standards	standard	NOUN
american_scientific_journal-7672	557	25	did	do	AUX
american_scientific_journal-7672	557	26	not	not	PART
american_scientific_journal-7672	557	27	succeed	succeed	VERB
american_scientific_journal-7672	557	28	so	so	ADV
american_scientific_journal-7672	557	29	well	well	ADV
american_scientific_journal-7672	557	30	.	.	PUNCT
american_scientific_journal-7672	558	1	indeed	indeed	ADV
american_scientific_journal-7672	558	2	,	,	PUNCT
american_scientific_journal-7672	558	3	the	the	DET
american_scientific_journal-7672	558	4	average	average	ADJ
american_scientific_journal-7672	558	5	material	material	NOUN
american_scientific_journal-7672	558	6	impact	impact	NOUN
american_scientific_journal-7672	558	7	of	of	ADP
american_scientific_journal-7672	558	8	ias	ias	PROPN
american_scientific_journal-7672	558	9	7	7	NUM
american_scientific_journal-7672	558	10	,	,	PUNCT
american_scientific_journal-7672	558	11	23	23	NUM
american_scientific_journal-7672	558	12	and	and	CCONJ
american_scientific_journal-7672	558	13	38	38	NUM
american_scientific_journal-7672	558	14	was	be	AUX
american_scientific_journal-7672	558	15	positive	positive	ADJ
american_scientific_journal-7672	558	16	in	in	ADP
american_scientific_journal-7672	558	17	relation	relation	NOUN
american_scientific_journal-7672	558	18	to	to	ADP
american_scientific_journal-7672	558	19	accruals	accrual	NOUN
american_scientific_journal-7672	558	20	,	,	PUNCT
american_scientific_journal-7672	558	21	while	while	SCONJ
american_scientific_journal-7672	558	22	improvements	improvement	NOUN
american_scientific_journal-7672	558	23	to	to	AUX
american_scientific_journal-7672	558	24	ias	ias	PROPN
american_scientific_journal-7672	558	25	32–39	32–39	NUM
american_scientific_journal-7672	558	26	,	,	PUNCT
american_scientific_journal-7672	558	27	which	which	PRON
american_scientific_journal-7672	558	28	were	be	AUX
american_scientific_journal-7672	558	29	effective	effective	ADJ
american_scientific_journal-7672	558	30	in	in	ADP
american_scientific_journal-7672	558	31	australia	australia	PROPN
american_scientific_journal-7672	558	32	,	,	PUNCT
american_scientific_journal-7672	558	33	did	do	AUX
american_scientific_journal-7672	558	34	not	not	PART
american_scientific_journal-7672	558	35	seem	seem	VERB
american_scientific_journal-7672	558	36	to	to	PART
american_scientific_journal-7672	558	37	have	have	VERB
american_scientific_journal-7672	558	38	the	the	DET
american_scientific_journal-7672	558	39	same	same	ADJ
american_scientific_journal-7672	558	40	effect	effect	NOUN
american_scientific_journal-7672	558	41	for	for	ADP
american_scientific_journal-7672	558	42	germany	germany	PROPN
american_scientific_journal-7672	558	43	during	during	ADP
american_scientific_journal-7672	558	44	the	the	DET
american_scientific_journal-7672	558	45	crisis	crisis	NOUN
american_scientific_journal-7672	558	46	.	.	PUNCT
american_scientific_journal-7672	559	1	however	however	ADV
american_scientific_journal-7672	559	2	,	,	PUNCT
american_scientific_journal-7672	559	3	the	the	DET
american_scientific_journal-7672	559	4	most	most	ADV
american_scientific_journal-7672	559	5	encouraging	encouraging	ADJ
american_scientific_journal-7672	559	6	fact	fact	NOUN
american_scientific_journal-7672	559	7	is	be	AUX
american_scientific_journal-7672	559	8	that	that	SCONJ
american_scientific_journal-7672	559	9	,	,	PUNCT
american_scientific_journal-7672	559	10	under	under	ADP
american_scientific_journal-7672	559	11	crisis	crisis	NOUN
american_scientific_journal-7672	559	12	conditions	condition	NOUN
american_scientific_journal-7672	559	13	,	,	PUNCT
american_scientific_journal-7672	559	14	german	german	ADJ
american_scientific_journal-7672	559	15	firms	firm	NOUN
american_scientific_journal-7672	559	16	did	do	AUX
american_scientific_journal-7672	559	17	not	not	PART
american_scientific_journal-7672	559	18	use	use	VERB
american_scientific_journal-7672	559	19	ias	ias	PROPN
american_scientific_journal-7672	559	20	33	33	NUM
american_scientific_journal-7672	559	21	(	(	PUNCT
american_scientific_journal-7672	559	22	eps	eps	PROPN
american_scientific_journal-7672	559	23	)	)	PUNCT
american_scientific_journal-7672	559	24	to	to	PART
american_scientific_journal-7672	559	25	improve	improve	VERB
american_scientific_journal-7672	559	26	their	their	PRON
american_scientific_journal-7672	559	27	financials	financial	NOUN
american_scientific_journal-7672	559	28	.	.	PUNCT
american_scientific_journal-7672	560	1	since	since	SCONJ
american_scientific_journal-7672	560	2	many	many	ADJ
american_scientific_journal-7672	560	3	have	have	AUX
american_scientific_journal-7672	560	4	expressed	express	VERB
american_scientific_journal-7672	560	5	concern	concern	NOUN
american_scientific_journal-7672	560	6	that	that	PRON
american_scientific_journal-7672	560	7	ias	ias	PROPN
american_scientific_journal-7672	560	8	18	18	NUM
american_scientific_journal-7672	560	9	and	and	CCONJ
american_scientific_journal-7672	560	10	ias	ias	PROPN
american_scientific_journal-7672	560	11	33	33	NUM
american_scientific_journal-7672	560	12	were	be	AUX
american_scientific_journal-7672	560	13	the	the	DET
american_scientific_journal-7672	560	14	first	first	ADJ
american_scientific_journal-7672	560	15	individual	individual	ADJ
american_scientific_journal-7672	560	16	standards	standard	NOUN
american_scientific_journal-7672	560	17	used	use	VERB
american_scientific_journal-7672	560	18	to	to	PART
american_scientific_journal-7672	560	19	increase	increase	VERB
american_scientific_journal-7672	560	20	accruals	accrual	NOUN
american_scientific_journal-7672	560	21	,	,	PUNCT
american_scientific_journal-7672	560	22	it	it	PRON
american_scientific_journal-7672	560	23	is	be	AUX
american_scientific_journal-7672	560	24	highly	highly	ADV
american_scientific_journal-7672	560	25	important	important	ADJ
american_scientific_journal-7672	560	26	that	that	SCONJ
american_scientific_journal-7672	560	27	germany	germany	PROPN
american_scientific_journal-7672	560	28	was	be	AUX
american_scientific_journal-7672	560	29	the	the	DET
american_scientific_journal-7672	560	30	only	only	ADJ
american_scientific_journal-7672	560	31	country	country	NOUN
american_scientific_journal-7672	560	32	examined	examine	VERB
american_scientific_journal-7672	560	33	that	that	PRON
american_scientific_journal-7672	560	34	did	do	AUX
american_scientific_journal-7672	560	35	not	not	PART
american_scientific_journal-7672	560	36	apply	apply	VERB
american_scientific_journal-7672	560	37	this	this	DET
american_scientific_journal-7672	560	38	option	option	NOUN
american_scientific_journal-7672	560	39	.	.	PUNCT
american_scientific_journal-7672	561	1	proceeding	proceed	VERB
american_scientific_journal-7672	561	2	to	to	ADP
american_scientific_journal-7672	561	3	the	the	DET
american_scientific_journal-7672	561	4	results	result	NOUN
american_scientific_journal-7672	561	5	for	for	ADP
american_scientific_journal-7672	561	6	greece	greece	PROPN
american_scientific_journal-7672	561	7	(	(	PUNCT
american_scientific_journal-7672	561	8	panel	panel	NOUN
american_scientific_journal-7672	561	9	c	c	NOUN
american_scientific_journal-7672	561	10	)	)	PUNCT
american_scientific_journal-7672	561	11	,	,	PUNCT
american_scientific_journal-7672	561	12	during	during	ADP
american_scientific_journal-7672	561	13	the	the	DET
american_scientific_journal-7672	561	14	first	first	ADJ
american_scientific_journal-7672	561	15	implementation	implementation	NOUN
american_scientific_journal-7672	561	16	year	year	NOUN
american_scientific_journal-7672	561	17	and	and	CCONJ
american_scientific_journal-7672	561	18	during	during	ADP
american_scientific_journal-7672	561	19	the	the	DET
american_scientific_journal-7672	561	20	crisis	crisis	NOUN
american_scientific_journal-7672	561	21	,	,	PUNCT
american_scientific_journal-7672	561	22	the	the	DET
american_scientific_journal-7672	561	23	average	average	ADJ
american_scientific_journal-7672	561	24	impact	impact	NOUN
american_scientific_journal-7672	561	25	on	on	ADP
american_scientific_journal-7672	561	26	accruals	accrual	NOUN
american_scientific_journal-7672	561	27	of	of	ADP
american_scientific_journal-7672	561	28	most	most	ADJ
american_scientific_journal-7672	561	29	individual	individual	ADJ
american_scientific_journal-7672	561	30	standards	standard	NOUN
american_scientific_journal-7672	561	31	was	be	AUX
american_scientific_journal-7672	561	32	positive	positive	ADJ
american_scientific_journal-7672	561	33	,	,	PUNCT
american_scientific_journal-7672	561	34	while	while	SCONJ
american_scientific_journal-7672	561	35	in	in	ADP
american_scientific_journal-7672	561	36	all	all	DET
american_scientific_journal-7672	561	37	other	other	ADJ
american_scientific_journal-7672	561	38	years	year	NOUN
american_scientific_journal-7672	561	39	most	most	ADJ
american_scientific_journal-7672	561	40	(	(	PUNCT
american_scientific_journal-7672	561	41	ias	ias	PROPN
american_scientific_journal-7672	561	42	12	12	NUM
american_scientific_journal-7672	561	43	,	,	PUNCT
american_scientific_journal-7672	561	44	16	16	NUM
american_scientific_journal-7672	561	45	and	and	CCONJ
american_scientific_journal-7672	561	46	18	18	NUM
american_scientific_journal-7672	561	47	)	)	PUNCT
american_scientific_journal-7672	561	48	had	have	VERB
american_scientific_journal-7672	561	49	negative	negative	ADJ
american_scientific_journal-7672	561	50	effects	effect	NOUN
american_scientific_journal-7672	561	51	.	.	PUNCT
american_scientific_journal-7672	562	1	as	as	ADP
american_scientific_journal-7672	562	2	in	in	ADP
american_scientific_journal-7672	562	3	australia	australia	PROPN
american_scientific_journal-7672	562	4	,	,	PUNCT
american_scientific_journal-7672	562	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	562	6	improvements	improvement	NOUN
american_scientific_journal-7672	562	7	to	to	PART
american_scientific_journal-7672	562	8	ias32–39	ias32–39	NUM
american_scientific_journal-7672	562	9	were	be	AUX
american_scientific_journal-7672	562	10	successful	successful	ADJ
american_scientific_journal-7672	562	11	.	.	PUNCT
american_scientific_journal-7672	563	1	finally	finally	ADV
american_scientific_journal-7672	563	2	,	,	PUNCT
american_scientific_journal-7672	563	3	the	the	DET
american_scientific_journal-7672	563	4	uk	uk	PROPN
american_scientific_journal-7672	563	5	(	(	PUNCT
american_scientific_journal-7672	563	6	panel	panel	NOUN
american_scientific_journal-7672	563	7	d	d	PROPN
american_scientific_journal-7672	563	8	)	)	PUNCT
american_scientific_journal-7672	563	9	exhibited	exhibit	VERB
american_scientific_journal-7672	563	10	an	an	DET
american_scientific_journal-7672	563	11	impressive	impressive	ADJ
american_scientific_journal-7672	563	12	first	first	ADJ
american_scientific_journal-7672	563	13	year	year	NOUN
american_scientific_journal-7672	563	14	of	of	ADP
american_scientific_journal-7672	563	15	ifrs	ifrs	PROPN
american_scientific_journal-7672	563	16	implementation	implementation	NOUN
american_scientific_journal-7672	563	17	,	,	PUNCT
american_scientific_journal-7672	563	18	using	use	VERB
american_scientific_journal-7672	563	19	the	the	DET
american_scientific_journal-7672	563	20	least	least	ADJ
american_scientific_journal-7672	563	21	possible	possible	ADJ
american_scientific_journal-7672	563	22	individual	individual	ADJ
american_scientific_journal-7672	563	23	standards	standard	NOUN
american_scientific_journal-7672	563	24	to	to	PART
american_scientific_journal-7672	563	25	increase	increase	VERB
american_scientific_journal-7672	563	26	accruals	accrual	NOUN
american_scientific_journal-7672	563	27	,	,	PUNCT
american_scientific_journal-7672	563	28	but	but	CCONJ
american_scientific_journal-7672	563	29	its	its	PRON
american_scientific_journal-7672	563	30	performance	performance	NOUN
american_scientific_journal-7672	563	31	over	over	ADP
american_scientific_journal-7672	563	32	the	the	DET
american_scientific_journal-7672	563	33	following	follow	VERB
american_scientific_journal-7672	563	34	years	year	NOUN
american_scientific_journal-7672	563	35	declined	decline	VERB
american_scientific_journal-7672	563	36	.	.	PUNCT
american_scientific_journal-7672	564	1	the	the	DET
american_scientific_journal-7672	564	2	year	year	NOUN
american_scientific_journal-7672	564	3	2008	2008	NUM
american_scientific_journal-7672	564	4	was	be	AUX
american_scientific_journal-7672	564	5	the	the	DET
american_scientific_journal-7672	564	6	peak	peak	NOUN
american_scientific_journal-7672	564	7	of	of	ADP
american_scientific_journal-7672	564	8	this	this	DET
american_scientific_journal-7672	564	9	achievement	achievement	NOUN
american_scientific_journal-7672	564	10	,	,	PUNCT
american_scientific_journal-7672	564	11	where	where	SCONJ
american_scientific_journal-7672	564	12	only	only	ADV
american_scientific_journal-7672	564	13	two	two	NUM
american_scientific_journal-7672	564	14	individual	individual	ADJ
american_scientific_journal-7672	564	15	standards	standard	NOUN
american_scientific_journal-7672	564	16	(	(	PUNCT
american_scientific_journal-7672	564	17	ias	ias	PROPN
american_scientific_journal-7672	564	18	16	16	NUM
american_scientific_journal-7672	564	19	and	and	CCONJ
american_scientific_journal-7672	564	20	36	36	NUM
american_scientific_journal-7672	564	21	)	)	PUNCT
american_scientific_journal-7672	564	22	contributed	contribute	VERB
american_scientific_journal-7672	564	23	to	to	ADP
american_scientific_journal-7672	564	24	the	the	DET
american_scientific_journal-7672	564	25	decrease	decrease	NOUN
american_scientific_journal-7672	564	26	in	in	ADP
american_scientific_journal-7672	564	27	accruals	accrual	NOUN
american_scientific_journal-7672	564	28	.	.	PUNCT
american_scientific_journal-7672	565	1	similarly	similarly	ADV
american_scientific_journal-7672	565	2	to	to	ADP
american_scientific_journal-7672	565	3	germany	germany	PROPN
american_scientific_journal-7672	565	4	,	,	PUNCT
american_scientific_journal-7672	565	5	in	in	ADP
american_scientific_journal-7672	565	6	the	the	DET
american_scientific_journal-7672	565	7	uk	uk	PROPN
american_scientific_journal-7672	565	8	the	the	DET
american_scientific_journal-7672	565	9	improvements	improvement	NOUN
american_scientific_journal-7672	565	10	to	to	PART
american_scientific_journal-7672	565	11	ias	ias	PROPN
american_scientific_journal-7672	565	12	32–39	32–39	NUM
american_scientific_journal-7672	565	13	had	have	VERB
american_scientific_journal-7672	565	14	no	no	DET
american_scientific_journal-7672	565	15	positive	positive	ADJ
american_scientific_journal-7672	565	16	effects	effect	NOUN
american_scientific_journal-7672	565	17	.	.	PUNCT
american_scientific_journal-7672	566	1	american	american	ADJ
american_scientific_journal-7672	566	2	academic	academic	ADJ
american_scientific_journal-7672	566	3	scientific	scientific	ADJ
american_scientific_journal-7672	566	4	research	research	NOUN
american_scientific_journal-7672	566	5	journal	journal	NOUN
american_scientific_journal-7672	566	6	for	for	ADP
american_scientific_journal-7672	566	7	engineering	engineering	NOUN
american_scientific_journal-7672	566	8	,	,	PUNCT
american_scientific_journal-7672	566	9	technology	technology	NOUN
american_scientific_journal-7672	566	10	,	,	PUNCT
american_scientific_journal-7672	566	11	and	and	CCONJ
american_scientific_journal-7672	566	12	sciences	science	NOUN
american_scientific_journal-7672	566	13	(	(	PUNCT
american_scientific_journal-7672	566	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	566	15	)	)	PUNCT
american_scientific_journal-7672	566	16	(	(	PUNCT
american_scientific_journal-7672	566	17	2022	2022	NUM
american_scientific_journal-7672	566	18	)	)	PUNCT
american_scientific_journal-7672	566	19	volume	volume	NOUN
american_scientific_journal-7672	566	20	89	89	NUM
american_scientific_journal-7672	566	21	,	,	PUNCT
american_scientific_journal-7672	566	22	no1	no1	PROPN
american_scientific_journal-7672	566	23	,	,	PUNCT
american_scientific_journal-7672	566	24	pp	pp	ADV
american_scientific_journal-7672	566	25	73	73	NUM
american_scientific_journal-7672	566	26	-	-	SYM
american_scientific_journal-7672	566	27	123	123	NUM
american_scientific_journal-7672	566	28	96	96	NUM
american_scientific_journal-7672	566	29	overall	overall	NOUN
american_scientific_journal-7672	566	30	,	,	PUNCT
american_scientific_journal-7672	566	31	the	the	DET
american_scientific_journal-7672	566	32	results	result	NOUN
american_scientific_journal-7672	566	33	indicate	indicate	VERB
american_scientific_journal-7672	566	34	that	that	SCONJ
american_scientific_journal-7672	566	35	once	once	ADV
american_scientific_journal-7672	566	36	again	again	ADV
american_scientific_journal-7672	566	37	each	each	DET
american_scientific_journal-7672	566	38	country	country	NOUN
american_scientific_journal-7672	566	39	performed	perform	VERB
american_scientific_journal-7672	566	40	differently	differently	ADV
american_scientific_journal-7672	566	41	,	,	PUNCT
american_scientific_journal-7672	566	42	although	although	SCONJ
american_scientific_journal-7672	566	43	the	the	DET
american_scientific_journal-7672	566	44	effects	effect	NOUN
american_scientific_journal-7672	566	45	on	on	ADP
american_scientific_journal-7672	566	46	european	european	ADJ
american_scientific_journal-7672	566	47	countries	country	NOUN
american_scientific_journal-7672	566	48	were	be	AUX
american_scientific_journal-7672	566	49	similar	similar	ADJ
american_scientific_journal-7672	566	50	to	to	ADP
american_scientific_journal-7672	566	51	australia	australia	PROPN
american_scientific_journal-7672	566	52	.	.	PUNCT
american_scientific_journal-7672	567	1	for	for	ADP
american_scientific_journal-7672	567	2	example	example	NOUN
american_scientific_journal-7672	567	3	,	,	PUNCT
american_scientific_journal-7672	567	4	ias	ias	PROPN
american_scientific_journal-7672	567	5	16	16	NUM
american_scientific_journal-7672	567	6	and	and	CCONJ
american_scientific_journal-7672	567	7	33	33	NUM
american_scientific_journal-7672	567	8	,	,	PUNCT
american_scientific_journal-7672	567	9	which	which	PRON
american_scientific_journal-7672	567	10	for	for	ADP
american_scientific_journal-7672	567	11	most	most	ADJ
american_scientific_journal-7672	567	12	years	year	NOUN
american_scientific_journal-7672	567	13	had	have	VERB
american_scientific_journal-7672	567	14	a	a	DET
american_scientific_journal-7672	567	15	positive	positive	ADJ
american_scientific_journal-7672	567	16	impact	impact	NOUN
american_scientific_journal-7672	567	17	on	on	ADP
american_scientific_journal-7672	567	18	accruals	accrual	NOUN
american_scientific_journal-7672	567	19	in	in	ADP
american_scientific_journal-7672	567	20	australia	australia	PROPN
american_scientific_journal-7672	567	21	,	,	PUNCT
american_scientific_journal-7672	567	22	had	have	VERB
american_scientific_journal-7672	567	23	the	the	DET
american_scientific_journal-7672	567	24	opposite	opposite	ADJ
american_scientific_journal-7672	567	25	effect	effect	NOUN
american_scientific_journal-7672	567	26	for	for	ADP
american_scientific_journal-7672	567	27	all	all	DET
american_scientific_journal-7672	567	28	other	other	ADJ
american_scientific_journal-7672	567	29	countries	country	NOUN
american_scientific_journal-7672	567	30	.	.	PUNCT
american_scientific_journal-7672	568	1	the	the	DET
american_scientific_journal-7672	568	2	only	only	ADJ
american_scientific_journal-7672	568	3	individual	individual	ADJ
american_scientific_journal-7672	568	4	standards	standard	NOUN
american_scientific_journal-7672	568	5	showing	show	VERB
american_scientific_journal-7672	568	6	a	a	DET
american_scientific_journal-7672	568	7	common	common	ADJ
american_scientific_journal-7672	568	8	reaction	reaction	NOUN
american_scientific_journal-7672	568	9	are	be	AUX
american_scientific_journal-7672	568	10	ias	ias	ADJ
american_scientific_journal-7672	568	11	12	12	NUM
american_scientific_journal-7672	568	12	and	and	CCONJ
american_scientific_journal-7672	568	13	ias	ias	PROPN
american_scientific_journal-7672	568	14	32–39	32–39	NUM
american_scientific_journal-7672	568	15	,	,	PUNCT
american_scientific_journal-7672	568	16	which	which	PRON
american_scientific_journal-7672	568	17	made	make	VERB
american_scientific_journal-7672	568	18	negative	negative	ADJ
american_scientific_journal-7672	568	19	and	and	CCONJ
american_scientific_journal-7672	568	20	positive	positive	ADJ
american_scientific_journal-7672	568	21	contributions	contribution	NOUN
american_scientific_journal-7672	568	22	respectively	respectively	ADV
american_scientific_journal-7672	568	23	.	.	PUNCT
american_scientific_journal-7672	569	1	under	under	ADP
american_scientific_journal-7672	569	2	such	such	ADJ
american_scientific_journal-7672	569	3	circumstances	circumstance	NOUN
american_scientific_journal-7672	569	4	,	,	PUNCT
american_scientific_journal-7672	569	5	ias	ias	PROPN
american_scientific_journal-7672	569	6	12	12	NUM
american_scientific_journal-7672	569	7	indicates	indicate	VERB
american_scientific_journal-7672	569	8	that	that	SCONJ
american_scientific_journal-7672	569	9	low	low	ADJ
american_scientific_journal-7672	569	10	taxation	taxation	NOUN
american_scientific_journal-7672	569	11	reduces	reduce	VERB
american_scientific_journal-7672	569	12	earnings	earning	NOUN
american_scientific_journal-7672	569	13	management	management	NOUN
american_scientific_journal-7672	569	14	,	,	PUNCT
american_scientific_journal-7672	569	15	while	while	SCONJ
american_scientific_journal-7672	569	16	the	the	DET
american_scientific_journal-7672	569	17	fact	fact	NOUN
american_scientific_journal-7672	569	18	that	that	SCONJ
american_scientific_journal-7672	569	19	,	,	PUNCT
american_scientific_journal-7672	569	20	in	in	ADP
american_scientific_journal-7672	569	21	all	all	DET
american_scientific_journal-7672	569	22	countries	country	NOUN
american_scientific_journal-7672	569	23	,	,	PUNCT
american_scientific_journal-7672	569	24	ias	ias	PROPN
american_scientific_journal-7672	569	25	32–39	32–39	NUM
american_scientific_journal-7672	569	26	were	be	AUX
american_scientific_journal-7672	569	27	positively	positively	ADV
american_scientific_journal-7672	569	28	related	relate	VERB
american_scientific_journal-7672	569	29	to	to	ADP
american_scientific_journal-7672	569	30	accruals	accrual	NOUN
american_scientific_journal-7672	569	31	may	may	AUX
american_scientific_journal-7672	569	32	indicate	indicate	VERB
american_scientific_journal-7672	569	33	that	that	SCONJ
american_scientific_journal-7672	569	34	the	the	DET
american_scientific_journal-7672	569	35	ifrs	ifrs	PROPN
american_scientific_journal-7672	569	36	board	board	NOUN
american_scientific_journal-7672	569	37	should	should	AUX
american_scientific_journal-7672	569	38	introduce	introduce	VERB
american_scientific_journal-7672	569	39	further	further	ADJ
american_scientific_journal-7672	569	40	amendments	amendment	NOUN
american_scientific_journal-7672	569	41	.	.	PUNCT
american_scientific_journal-7672	570	1	thus	thus	ADV
american_scientific_journal-7672	570	2	,	,	PUNCT
american_scientific_journal-7672	570	3	as	as	SCONJ
american_scientific_journal-7672	570	4	proved	prove	VERB
american_scientific_journal-7672	570	5	by	by	ADP
american_scientific_journal-7672	570	6	these	these	DET
american_scientific_journal-7672	570	7	results	result	NOUN
american_scientific_journal-7672	570	8	,	,	PUNCT
american_scientific_journal-7672	570	9	and	and	CCONJ
american_scientific_journal-7672	570	10	considering	consider	VERB
american_scientific_journal-7672	570	11	the	the	DET
american_scientific_journal-7672	570	12	indications	indication	NOUN
american_scientific_journal-7672	570	13	of	of	ADP
american_scientific_journal-7672	570	14	the	the	DET
american_scientific_journal-7672	570	15	previous	previous	ADJ
american_scientific_journal-7672	570	16	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	570	17	,	,	PUNCT
american_scientific_journal-7672	570	18	it	it	PRON
american_scientific_journal-7672	570	19	is	be	AUX
american_scientific_journal-7672	570	20	crucial	crucial	ADJ
american_scientific_journal-7672	570	21	for	for	SCONJ
american_scientific_journal-7672	570	22	investors	investor	NOUN
american_scientific_journal-7672	570	23	and	and	CCONJ
american_scientific_journal-7672	570	24	authorities	authority	NOUN
american_scientific_journal-7672	570	25	to	to	PART
american_scientific_journal-7672	570	26	have	have	VERB
american_scientific_journal-7672	570	27	a	a	DET
american_scientific_journal-7672	570	28	clear	clear	ADJ
american_scientific_journal-7672	570	29	picture	picture	NOUN
american_scientific_journal-7672	570	30	of	of	ADP
american_scientific_journal-7672	570	31	each	each	DET
american_scientific_journal-7672	570	32	separate	separate	ADJ
american_scientific_journal-7672	570	33	firm	firm	NOUN
american_scientific_journal-7672	570	34	’s	’s	PART
american_scientific_journal-7672	570	35	and	and	CCONJ
american_scientific_journal-7672	570	36	standard	standard	NOUN
american_scientific_journal-7672	570	37	’s	’s	PART
american_scientific_journal-7672	570	38	performance	performance	NOUN
american_scientific_journal-7672	570	39	.	.	PUNCT
american_scientific_journal-7672	571	1	5.5	5.5	NUM
american_scientific_journal-7672	571	2	auditors	auditor	NOUN
american_scientific_journal-7672	571	3	’	’	PART
american_scientific_journal-7672	571	4	size	size	NOUN
american_scientific_journal-7672	571	5	and	and	CCONJ
american_scientific_journal-7672	571	6	quality	quality	NOUN
american_scientific_journal-7672	571	7	of	of	ADP
american_scientific_journal-7672	571	8	financial	financial	ADJ
american_scientific_journal-7672	571	9	statements	statement	NOUN
american_scientific_journal-7672	571	10	(	(	PUNCT
american_scientific_journal-7672	571	11	h4	h4	NOUN
american_scientific_journal-7672	571	12	)	)	PUNCT
american_scientific_journal-7672	571	13	since	since	SCONJ
american_scientific_journal-7672	571	14	its	its	PRON
american_scientific_journal-7672	571	15	introduction	introduction	NOUN
american_scientific_journal-7672	571	16	in	in	ADP
american_scientific_journal-7672	571	17	1992	1992	NUM
american_scientific_journal-7672	571	18	,	,	PUNCT
american_scientific_journal-7672	571	19	statutory	statutory	ADJ
american_scientific_journal-7672	571	20	auditing	auditing	NOUN
american_scientific_journal-7672	571	21	has	have	AUX
american_scientific_journal-7672	571	22	expanded	expand	VERB
american_scientific_journal-7672	571	23	[	[	PUNCT
american_scientific_journal-7672	571	24	131	131	NUM
american_scientific_journal-7672	571	25	]	]	PUNCT
american_scientific_journal-7672	571	26	,	,	PUNCT
american_scientific_journal-7672	571	27	making	make	VERB
american_scientific_journal-7672	571	28	forensic	forensic	ADJ
american_scientific_journal-7672	571	29	accounting	accounting	NOUN
american_scientific_journal-7672	571	30	necessary	necessary	ADJ
american_scientific_journal-7672	571	31	for	for	ADP
american_scientific_journal-7672	571	32	listed	list	VERB
american_scientific_journal-7672	571	33	companies	company	NOUN
american_scientific_journal-7672	571	34	.	.	PUNCT
american_scientific_journal-7672	572	1	however	however	ADV
american_scientific_journal-7672	572	2	,	,	PUNCT
american_scientific_journal-7672	572	3	the	the	DET
american_scientific_journal-7672	572	4	effectiveness	effectiveness	NOUN
american_scientific_journal-7672	572	5	of	of	ADP
american_scientific_journal-7672	572	6	auditing	auditing	NOUN
american_scientific_journal-7672	572	7	has	have	AUX
american_scientific_journal-7672	572	8	been	be	AUX
american_scientific_journal-7672	572	9	constantly	constantly	ADV
american_scientific_journal-7672	572	10	questioned	question	VERB
american_scientific_journal-7672	572	11	[	[	PUNCT
american_scientific_journal-7672	572	12	132	132	NUM
american_scientific_journal-7672	572	13	]	]	PUNCT
american_scientific_journal-7672	572	14	,	,	PUNCT
american_scientific_journal-7672	572	15	especially	especially	ADV
american_scientific_journal-7672	572	16	under	under	ADP
american_scientific_journal-7672	572	17	ifrs	ifrs	NOUN
american_scientific_journal-7672	572	18	where	where	SCONJ
american_scientific_journal-7672	572	19	expectations	expectation	NOUN
american_scientific_journal-7672	572	20	seem	seem	VERB
american_scientific_journal-7672	572	21	to	to	PART
american_scientific_journal-7672	572	22	be	be	AUX
american_scientific_journal-7672	572	23	higher	high	ADJ
american_scientific_journal-7672	572	24	.	.	PUNCT
american_scientific_journal-7672	573	1	previous	previous	ADJ
american_scientific_journal-7672	573	2	studies	study	NOUN
american_scientific_journal-7672	573	3	find	find	VERB
american_scientific_journal-7672	573	4	that	that	SCONJ
american_scientific_journal-7672	573	5	companies	company	NOUN
american_scientific_journal-7672	573	6	that	that	PRON
american_scientific_journal-7672	573	7	select	select	VERB
american_scientific_journal-7672	573	8	big	big	ADJ
american_scientific_journal-7672	573	9	4	4	NUM
american_scientific_journal-7672	573	10	auditors	auditor	NOUN
american_scientific_journal-7672	573	11	have	have	VERB
american_scientific_journal-7672	573	12	less	less	ADJ
american_scientific_journal-7672	573	13	scope	scope	NOUN
american_scientific_journal-7672	573	14	for	for	ADP
american_scientific_journal-7672	573	15	earnings	earning	NOUN
american_scientific_journal-7672	573	16	management	management	NOUN
american_scientific_journal-7672	573	17	procedures	procedure	NOUN
american_scientific_journal-7672	573	18	,	,	PUNCT
american_scientific_journal-7672	573	19	although	although	SCONJ
american_scientific_journal-7672	573	20	the	the	DET
american_scientific_journal-7672	573	21	quality	quality	NOUN
american_scientific_journal-7672	573	22	difference	difference	NOUN
american_scientific_journal-7672	573	23	due	due	ADP
american_scientific_journal-7672	573	24	to	to	ADP
american_scientific_journal-7672	573	25	auditors	auditor	NOUN
american_scientific_journal-7672	573	26	’	’	PART
american_scientific_journal-7672	573	27	size	size	NOUN
american_scientific_journal-7672	573	28	attenuates	attenuate	VERB
american_scientific_journal-7672	573	29	in	in	ADP
american_scientific_journal-7672	573	30	countries	country	NOUN
american_scientific_journal-7672	573	31	with	with	ADP
american_scientific_journal-7672	573	32	stronger	strong	ADJ
american_scientific_journal-7672	573	33	investor	investor	NOUN
american_scientific_journal-7672	573	34	protection	protection	NOUN
american_scientific_journal-7672	573	35	[	[	X
american_scientific_journal-7672	573	36	7,116	7,116	NUM
american_scientific_journal-7672	573	37	]	]	PUNCT
american_scientific_journal-7672	573	38	.	.	PUNCT
american_scientific_journal-7672	574	1	following	follow	VERB
american_scientific_journal-7672	574	2	this	this	DET
american_scientific_journal-7672	574	3	rule	rule	NOUN
american_scientific_journal-7672	574	4	,	,	PUNCT
american_scientific_journal-7672	574	5	australia	australia	PROPN
american_scientific_journal-7672	574	6	,	,	PUNCT
american_scientific_journal-7672	574	7	germany	germany	PROPN
american_scientific_journal-7672	574	8	and	and	CCONJ
american_scientific_journal-7672	574	9	the	the	DET
american_scientific_journal-7672	574	10	uk	uk	PROPN
american_scientific_journal-7672	574	11	should	should	AUX
american_scientific_journal-7672	574	12	have	have	AUX
american_scientific_journal-7672	574	13	overperformed	overperforme	VERB
american_scientific_journal-7672	574	14	compared	compare	VERB
american_scientific_journal-7672	574	15	with	with	ADP
american_scientific_journal-7672	574	16	greece	greece	PROPN
american_scientific_journal-7672	574	17	.	.	PUNCT
american_scientific_journal-7672	575	1	however	however	ADV
american_scientific_journal-7672	575	2	,	,	PUNCT
american_scientific_journal-7672	575	3	in	in	ADP
american_scientific_journal-7672	575	4	our	our	PRON
american_scientific_journal-7672	575	5	analysis	analysis	NOUN
american_scientific_journal-7672	575	6	,	,	PUNCT
american_scientific_journal-7672	575	7	the	the	DET
american_scientific_journal-7672	575	8	findings	finding	NOUN
american_scientific_journal-7672	575	9	(	(	PUNCT
american_scientific_journal-7672	575	10	appendix	appendix	X
american_scientific_journal-7672	575	11	,	,	PUNCT
american_scientific_journal-7672	575	12	table	table	NOUN
american_scientific_journal-7672	575	13	6	6	NUM
american_scientific_journal-7672	575	14	/	/	SYM
american_scientific_journal-7672	575	15	panel	panel	NOUN
american_scientific_journal-7672	575	16	a	a	PRON
american_scientific_journal-7672	575	17	)	)	PUNCT
american_scientific_journal-7672	575	18	reveal	reveal	VERB
american_scientific_journal-7672	575	19	a	a	DET
american_scientific_journal-7672	575	20	more	more	ADV
american_scientific_journal-7672	575	21	complicated	complicated	ADJ
american_scientific_journal-7672	575	22	situation	situation	NOUN
american_scientific_journal-7672	575	23	.	.	PUNCT
american_scientific_journal-7672	576	1	indeed	indeed	ADV
american_scientific_journal-7672	576	2	,	,	PUNCT
american_scientific_journal-7672	576	3	australian	australian	ADJ
american_scientific_journal-7672	576	4	firms	firm	NOUN
american_scientific_journal-7672	576	5	audited	audit	VERB
american_scientific_journal-7672	576	6	by	by	ADP
american_scientific_journal-7672	576	7	big	big	ADJ
american_scientific_journal-7672	576	8	4	4	NUM
american_scientific_journal-7672	576	9	companies	company	NOUN
american_scientific_journal-7672	576	10	displayed	display	VERB
american_scientific_journal-7672	576	11	a	a	DET
american_scientific_journal-7672	576	12	positive	positive	ADJ
american_scientific_journal-7672	576	13	relationship	relationship	NOUN
american_scientific_journal-7672	576	14	with	with	ADP
american_scientific_journal-7672	576	15	accruals	accrual	NOUN
american_scientific_journal-7672	576	16	for	for	ADP
american_scientific_journal-7672	576	17	all	all	DET
american_scientific_journal-7672	576	18	years	year	NOUN
american_scientific_journal-7672	576	19	of	of	ADP
american_scientific_journal-7672	576	20	ifrs	ifrs	ADJ
american_scientific_journal-7672	576	21	adoption	adoption	NOUN
american_scientific_journal-7672	576	22	except	except	SCONJ
american_scientific_journal-7672	576	23	2006	2006	NUM
american_scientific_journal-7672	576	24	(	(	PUNCT
american_scientific_journal-7672	576	25	dv	dv	PROPN
american_scientific_journal-7672	576	26	value	value	NOUN
american_scientific_journal-7672	576	27	)	)	PUNCT
american_scientific_journal-7672	576	28	.	.	PUNCT
american_scientific_journal-7672	577	1	the	the	DET
american_scientific_journal-7672	577	2	outcome	outcome	NOUN
american_scientific_journal-7672	577	3	of	of	ADP
american_scientific_journal-7672	577	4	this	this	DET
american_scientific_journal-7672	577	5	test	test	NOUN
american_scientific_journal-7672	577	6	is	be	AUX
american_scientific_journal-7672	577	7	also	also	ADV
american_scientific_journal-7672	577	8	revealing	reveal	VERB
american_scientific_journal-7672	577	9	about	about	ADP
american_scientific_journal-7672	577	10	the	the	DET
american_scientific_journal-7672	577	11	characteristics	characteristic	NOUN
american_scientific_journal-7672	577	12	of	of	ADP
american_scientific_journal-7672	577	13	firms	firm	NOUN
american_scientific_journal-7672	577	14	that	that	PRON
american_scientific_journal-7672	577	15	employed	employ	VERB
american_scientific_journal-7672	577	16	such	such	ADJ
american_scientific_journal-7672	577	17	practices	practice	NOUN
american_scientific_journal-7672	577	18	.	.	PUNCT
american_scientific_journal-7672	578	1	more	more	ADV
american_scientific_journal-7672	578	2	specifically	specifically	ADV
american_scientific_journal-7672	578	3	,	,	PUNCT
american_scientific_journal-7672	578	4	there	there	PRON
american_scientific_journal-7672	578	5	is	be	VERB
american_scientific_journal-7672	578	6	a	a	DET
american_scientific_journal-7672	578	7	positive	positive	ADJ
american_scientific_journal-7672	578	8	relationship	relationship	NOUN
american_scientific_journal-7672	578	9	between	between	ADP
american_scientific_journal-7672	578	10	accruals	accrual	NOUN
american_scientific_journal-7672	578	11	and	and	CCONJ
american_scientific_journal-7672	578	12	size	size	NOUN
american_scientific_journal-7672	578	13	ratios	ratio	NOUN
american_scientific_journal-7672	578	14	(	(	PUNCT
american_scientific_journal-7672	578	15	saletas	saleta	NOUN
american_scientific_journal-7672	578	16	)	)	PUNCT
american_scientific_journal-7672	578	17	from	from	ADP
american_scientific_journal-7672	578	18	2005	2005	NUM
american_scientific_journal-7672	578	19	to	to	ADP
american_scientific_journal-7672	578	20	2007	2007	NUM
american_scientific_journal-7672	578	21	,	,	PUNCT
american_scientific_journal-7672	578	22	suggesting	suggest	VERB
american_scientific_journal-7672	578	23	that	that	SCONJ
american_scientific_journal-7672	578	24	larger	large	ADJ
american_scientific_journal-7672	578	25	firms	firm	NOUN
american_scientific_journal-7672	578	26	may	may	AUX
american_scientific_journal-7672	578	27	be	be	AUX
american_scientific_journal-7672	578	28	inclined	incline	VERB
american_scientific_journal-7672	578	29	to	to	PART
american_scientific_journal-7672	578	30	use	use	VERB
american_scientific_journal-7672	578	31	earnings	earning	NOUN
american_scientific_journal-7672	578	32	management	management	NOUN
american_scientific_journal-7672	578	33	in	in	ADP
american_scientific_journal-7672	578	34	order	order	NOUN
american_scientific_journal-7672	578	35	to	to	PART
american_scientific_journal-7672	578	36	retain	retain	VERB
american_scientific_journal-7672	578	37	the	the	DET
american_scientific_journal-7672	578	38	security	security	NOUN
american_scientific_journal-7672	578	39	of	of	ADP
american_scientific_journal-7672	578	40	a	a	DET
american_scientific_journal-7672	578	41	big	big	ADJ
american_scientific_journal-7672	578	42	4	4	NUM
american_scientific_journal-7672	578	43	auditor	auditor	NOUN
american_scientific_journal-7672	578	44	.	.	PUNCT
american_scientific_journal-7672	579	1	however	however	ADV
american_scientific_journal-7672	579	2	,	,	PUNCT
american_scientific_journal-7672	579	3	this	this	DET
american_scientific_journal-7672	579	4	trend	trend	NOUN
american_scientific_journal-7672	579	5	ceased	cease	VERB
american_scientific_journal-7672	579	6	during	during	ADP
american_scientific_journal-7672	579	7	the	the	DET
american_scientific_journal-7672	579	8	crisis	crisis	NOUN
american_scientific_journal-7672	579	9	(	(	PUNCT
american_scientific_journal-7672	579	10	lnmv	lnmv	PROPN
american_scientific_journal-7672	579	11	)	)	PUNCT
american_scientific_journal-7672	579	12	.	.	PUNCT
american_scientific_journal-7672	580	1	australian	australian	ADJ
american_scientific_journal-7672	580	2	firms	firm	NOUN
american_scientific_journal-7672	580	3	also	also	ADV
american_scientific_journal-7672	580	4	displayed	display	VERB
american_scientific_journal-7672	580	5	a	a	DET
american_scientific_journal-7672	580	6	positive	positive	ADJ
american_scientific_journal-7672	580	7	association	association	NOUN
american_scientific_journal-7672	580	8	between	between	ADP
american_scientific_journal-7672	580	9	accruals	accrual	NOUN
american_scientific_journal-7672	580	10	and	and	CCONJ
american_scientific_journal-7672	580	11	profitability	profitability	NOUN
american_scientific_journal-7672	580	12	ratios	ratio	NOUN
american_scientific_journal-7672	580	13	(	(	PUNCT
american_scientific_journal-7672	580	14	opm	opm	PROPN
american_scientific_journal-7672	580	15	,	,	PUNCT
american_scientific_journal-7672	580	16	eps	eps	PROPN
american_scientific_journal-7672	580	17	)	)	PUNCT
american_scientific_journal-7672	580	18	,	,	PUNCT
american_scientific_journal-7672	580	19	proving	prove	VERB
american_scientific_journal-7672	580	20	that	that	SCONJ
american_scientific_journal-7672	580	21	highly	highly	ADV
american_scientific_journal-7672	580	22	profitable	profitable	ADJ
american_scientific_journal-7672	580	23	firms	firm	NOUN
american_scientific_journal-7672	580	24	may	may	AUX
american_scientific_journal-7672	580	25	have	have	AUX
american_scientific_journal-7672	580	26	employed	employ	VERB
american_scientific_journal-7672	580	27	high	high	ADJ
american_scientific_journal-7672	580	28	accruals	accrual	NOUN
american_scientific_journal-7672	580	29	.	.	PUNCT
american_scientific_journal-7672	581	1	the	the	DET
american_scientific_journal-7672	581	2	first	first	ADJ
american_scientific_journal-7672	581	3	encouraging	encouraging	ADJ
american_scientific_journal-7672	581	4	results	result	NOUN
american_scientific_journal-7672	581	5	are	be	AUX
american_scientific_journal-7672	581	6	indicated	indicate	VERB
american_scientific_journal-7672	581	7	by	by	ADP
american_scientific_journal-7672	581	8	the	the	DET
american_scientific_journal-7672	581	9	correspondence	correspondence	NOUN
american_scientific_journal-7672	581	10	between	between	ADP
american_scientific_journal-7672	581	11	accruals	accrual	NOUN
american_scientific_journal-7672	581	12	and	and	CCONJ
american_scientific_journal-7672	581	13	leverage	leverage	NOUN
american_scientific_journal-7672	581	14	,	,	PUNCT
american_scientific_journal-7672	581	15	which	which	PRON
american_scientific_journal-7672	581	16	was	be	AUX
american_scientific_journal-7672	581	17	significantly	significantly	ADV
american_scientific_journal-7672	581	18	negative	negative	ADJ
american_scientific_journal-7672	581	19	(	(	PUNCT
american_scientific_journal-7672	581	20	debte	debte	NOUN
american_scientific_journal-7672	581	21	)	)	PUNCT
american_scientific_journal-7672	581	22	for	for	ADP
american_scientific_journal-7672	581	23	most	most	ADJ
american_scientific_journal-7672	581	24	years	year	NOUN
american_scientific_journal-7672	581	25	.	.	PUNCT
american_scientific_journal-7672	582	1	thus	thus	ADV
american_scientific_journal-7672	582	2	,	,	PUNCT
american_scientific_journal-7672	582	3	highly	highly	ADV
american_scientific_journal-7672	582	4	leveraged	leveraged	ADJ
american_scientific_journal-7672	582	5	firms	firm	NOUN
american_scientific_journal-7672	582	6	audited	audit	VERB
american_scientific_journal-7672	582	7	by	by	ADP
american_scientific_journal-7672	582	8	big	big	ADJ
american_scientific_journal-7672	582	9	4	4	NUM
american_scientific_journal-7672	582	10	companies	company	NOUN
american_scientific_journal-7672	582	11	did	do	AUX
american_scientific_journal-7672	582	12	not	not	PART
american_scientific_journal-7672	582	13	use	use	VERB
american_scientific_journal-7672	582	14	high	high	ADJ
american_scientific_journal-7672	582	15	accruals	accrual	NOUN
american_scientific_journal-7672	582	16	in	in	ADP
american_scientific_journal-7672	582	17	order	order	NOUN
american_scientific_journal-7672	582	18	to	to	PART
american_scientific_journal-7672	582	19	overcome	overcome	VERB
american_scientific_journal-7672	582	20	debt	debt	NOUN
american_scientific_journal-7672	582	21	issues	issue	NOUN
american_scientific_journal-7672	582	22	.	.	PUNCT
american_scientific_journal-7672	583	1	furthermore	furthermore	ADV
american_scientific_journal-7672	583	2	,	,	PUNCT
american_scientific_journal-7672	583	3	the	the	DET
american_scientific_journal-7672	583	4	results	result	NOUN
american_scientific_journal-7672	583	5	reveal	reveal	VERB
american_scientific_journal-7672	583	6	that	that	SCONJ
american_scientific_journal-7672	583	7	german	german	ADJ
american_scientific_journal-7672	583	8	firms	firm	NOUN
american_scientific_journal-7672	583	9	with	with	ADP
american_scientific_journal-7672	583	10	big	big	ADJ
american_scientific_journal-7672	583	11	4	4	NUM
american_scientific_journal-7672	583	12	auditors	auditor	NOUN
american_scientific_journal-7672	583	13	had	have	VERB
american_scientific_journal-7672	583	14	a	a	DET
american_scientific_journal-7672	583	15	negative	negative	ADJ
american_scientific_journal-7672	583	16	accruals	accrual	NOUN
american_scientific_journal-7672	583	17	correlation	correlation	NOUN
american_scientific_journal-7672	583	18	under	under	ADP
american_scientific_journal-7672	583	19	ifrs	ifrs	NOUN
american_scientific_journal-7672	583	20	,	,	PUNCT
american_scientific_journal-7672	583	21	except	except	SCONJ
american_scientific_journal-7672	583	22	for	for	ADP
american_scientific_journal-7672	583	23	2006	2006	NUM
american_scientific_journal-7672	583	24	and	and	CCONJ
american_scientific_journal-7672	583	25	2008	2008	NUM
american_scientific_journal-7672	583	26	.	.	PUNCT
american_scientific_journal-7672	584	1	although	although	SCONJ
american_scientific_journal-7672	584	2	this	this	DET
american_scientific_journal-7672	584	3	performance	performance	NOUN
american_scientific_journal-7672	584	4	may	may	AUX
american_scientific_journal-7672	584	5	be	be	AUX
american_scientific_journal-7672	584	6	justifiable	justifiable	ADJ
american_scientific_journal-7672	584	7	under	under	ADP
american_scientific_journal-7672	584	8	crisis	crisis	NOUN
american_scientific_journal-7672	584	9	conditions	condition	NOUN
american_scientific_journal-7672	584	10	,	,	PUNCT
american_scientific_journal-7672	584	11	during	during	ADP
american_scientific_journal-7672	584	12	2006	2006	NUM
american_scientific_journal-7672	584	13	companies	company	NOUN
american_scientific_journal-7672	584	14	seem	seem	VERB
american_scientific_journal-7672	584	15	to	to	PART
american_scientific_journal-7672	584	16	have	have	AUX
american_scientific_journal-7672	584	17	taken	take	VERB
american_scientific_journal-7672	584	18	advantage	advantage	NOUN
american_scientific_journal-7672	584	19	of	of	ADP
american_scientific_journal-7672	584	20	the	the	DET
american_scientific_journal-7672	584	21	elastic	elastic	ADJ
american_scientific_journal-7672	584	22	regulations	regulation	NOUN
american_scientific_journal-7672	584	23	of	of	ADP
american_scientific_journal-7672	584	24	the	the	DET
american_scientific_journal-7672	584	25	first	first	ADJ
american_scientific_journal-7672	584	26	implementation	implementation	NOUN
american_scientific_journal-7672	584	27	year	year	NOUN
american_scientific_journal-7672	584	28	in	in	ADP
american_scientific_journal-7672	584	29	order	order	NOUN
american_scientific_journal-7672	584	30	to	to	PART
american_scientific_journal-7672	584	31	gain	gain	VERB
american_scientific_journal-7672	584	32	competitive	competitive	ADJ
american_scientific_journal-7672	584	33	advantage	advantage	NOUN
american_scientific_journal-7672	584	34	.	.	PUNCT
american_scientific_journal-7672	585	1	similarly	similarly	ADV
american_scientific_journal-7672	585	2	to	to	ADP
american_scientific_journal-7672	585	3	australia	australia	PROPN
american_scientific_journal-7672	585	4	,	,	PUNCT
american_scientific_journal-7672	585	5	german	german	ADJ
american_scientific_journal-7672	585	6	firms	firm	NOUN
american_scientific_journal-7672	585	7	exhibited	exhibit	VERB
american_scientific_journal-7672	585	8	a	a	DET
american_scientific_journal-7672	585	9	positive	positive	ADJ
american_scientific_journal-7672	585	10	relationship	relationship	NOUN
american_scientific_journal-7672	585	11	between	between	ADP
american_scientific_journal-7672	585	12	accruals	accrual	NOUN
american_scientific_journal-7672	585	13	,	,	PUNCT
american_scientific_journal-7672	585	14	size	size	NOUN
american_scientific_journal-7672	585	15	(	(	PUNCT
american_scientific_journal-7672	585	16	saletas	saleta	NOUN
american_scientific_journal-7672	585	17	,	,	PUNCT
american_scientific_journal-7672	585	18	lnmv	lnmv	PROPN
american_scientific_journal-7672	585	19	)	)	PUNCT
american_scientific_journal-7672	585	20	and	and	CCONJ
american_scientific_journal-7672	585	21	leverage	leverage	NOUN
american_scientific_journal-7672	585	22	(	(	PUNCT
american_scientific_journal-7672	585	23	dsfu	dsfu	NOUN
american_scientific_journal-7672	585	24	,	,	PUNCT
american_scientific_journal-7672	585	25	debt	debt	NOUN
american_scientific_journal-7672	585	26	,	,	PUNCT
american_scientific_journal-7672	585	27	igear	igear	NOUN
american_scientific_journal-7672	585	28	)	)	PUNCT
american_scientific_journal-7672	585	29	measurements	measurement	NOUN
american_scientific_journal-7672	585	30	for	for	ADP
american_scientific_journal-7672	585	31	all	all	DET
american_scientific_journal-7672	585	32	years	year	NOUN
american_scientific_journal-7672	585	33	.	.	PUNCT
american_scientific_journal-7672	586	1	this	this	PRON
american_scientific_journal-7672	586	2	indicates	indicate	VERB
american_scientific_journal-7672	586	3	that	that	SCONJ
american_scientific_journal-7672	586	4	big	big	ADJ
american_scientific_journal-7672	586	5	4	4	NUM
american_scientific_journal-7672	586	6	auditors	auditor	NOUN
american_scientific_journal-7672	586	7	did	do	AUX
american_scientific_journal-7672	586	8	not	not	PART
american_scientific_journal-7672	586	9	prevent	prevent	VERB
american_scientific_journal-7672	586	10	large	large	ADJ
american_scientific_journal-7672	586	11	german	german	ADJ
american_scientific_journal-7672	586	12	companies	company	NOUN
american_scientific_journal-7672	586	13	with	with	ADP
american_scientific_journal-7672	586	14	high	high	ADJ
american_scientific_journal-7672	586	15	leverage	leverage	NOUN
american_scientific_journal-7672	586	16	ratios	ratio	NOUN
american_scientific_journal-7672	586	17	from	from	ADP
american_scientific_journal-7672	586	18	using	use	VERB
american_scientific_journal-7672	586	19	high	high	ADJ
american_scientific_journal-7672	586	20	accruals	accrual	NOUN
american_scientific_journal-7672	586	21	.	.	PUNCT
american_scientific_journal-7672	587	1	with	with	ADP
american_scientific_journal-7672	587	2	regard	regard	NOUN
american_scientific_journal-7672	587	3	to	to	ADP
american_scientific_journal-7672	587	4	profitability	profitability	NOUN
american_scientific_journal-7672	587	5	,	,	PUNCT
american_scientific_journal-7672	587	6	during	during	ADP
american_scientific_journal-7672	587	7	the	the	DET
american_scientific_journal-7672	587	8	crisis	crisis	NOUN
american_scientific_journal-7672	587	9	there	there	PRON
american_scientific_journal-7672	587	10	was	be	VERB
american_scientific_journal-7672	587	11	a	a	DET
american_scientific_journal-7672	587	12	negative	negative	ADJ
american_scientific_journal-7672	587	13	relationship	relationship	NOUN
american_scientific_journal-7672	587	14	,	,	PUNCT
american_scientific_journal-7672	587	15	meaning	mean	VERB
american_scientific_journal-7672	587	16	that	that	SCONJ
american_scientific_journal-7672	587	17	companies	company	NOUN
american_scientific_journal-7672	587	18	with	with	ADP
american_scientific_journal-7672	587	19	low	low	ADJ
american_scientific_journal-7672	587	20	profitability	profitability	NOUN
american_scientific_journal-7672	587	21	seemed	seem	VERB
american_scientific_journal-7672	587	22	to	to	PART
american_scientific_journal-7672	587	23	engage	engage	VERB
american_scientific_journal-7672	587	24	in	in	ADP
american_scientific_journal-7672	587	25	earnings	earning	NOUN
american_scientific_journal-7672	587	26	management	management	NOUN
american_scientific_journal-7672	587	27	in	in	ADP
american_scientific_journal-7672	587	28	order	order	NOUN
american_scientific_journal-7672	587	29	to	to	PART
american_scientific_journal-7672	587	30	improve	improve	VERB
american_scientific_journal-7672	587	31	their	their	PRON
american_scientific_journal-7672	587	32	financial	financial	ADJ
american_scientific_journal-7672	587	33	figures	figure	NOUN
american_scientific_journal-7672	587	34	.	.	PUNCT
american_scientific_journal-7672	588	1	moreover	moreover	ADV
american_scientific_journal-7672	588	2	,	,	PUNCT
american_scientific_journal-7672	588	3	there	there	PRON
american_scientific_journal-7672	588	4	appears	appear	VERB
american_scientific_journal-7672	588	5	to	to	PART
american_scientific_journal-7672	588	6	have	have	AUX
american_scientific_journal-7672	588	7	been	be	AUX
american_scientific_journal-7672	588	8	a	a	DET
american_scientific_journal-7672	588	9	negative	negative	ADJ
american_scientific_journal-7672	588	10	correlation	correlation	NOUN
american_scientific_journal-7672	588	11	between	between	ADP
american_scientific_journal-7672	588	12	greek	greek	NOUN
american_scientific_journal-7672	588	13	and	and	CCONJ
american_scientific_journal-7672	588	14	uk	uk	PROPN
american_scientific_journal-7672	588	15	firms	firm	NOUN
american_scientific_journal-7672	588	16	with	with	ADP
american_scientific_journal-7672	588	17	big	big	ADJ
american_scientific_journal-7672	588	18	4	4	NUM
american_scientific_journal-7672	588	19	auditors	auditor	NOUN
american_scientific_journal-7672	588	20	american	american	ADJ
american_scientific_journal-7672	588	21	academic	academic	ADJ
american_scientific_journal-7672	588	22	scientific	scientific	ADJ
american_scientific_journal-7672	588	23	research	research	NOUN
american_scientific_journal-7672	588	24	journal	journal	NOUN
american_scientific_journal-7672	588	25	for	for	ADP
american_scientific_journal-7672	588	26	engineering	engineering	NOUN
american_scientific_journal-7672	588	27	,	,	PUNCT
american_scientific_journal-7672	588	28	technology	technology	NOUN
american_scientific_journal-7672	588	29	,	,	PUNCT
american_scientific_journal-7672	588	30	and	and	CCONJ
american_scientific_journal-7672	588	31	sciences	science	NOUN
american_scientific_journal-7672	588	32	(	(	PUNCT
american_scientific_journal-7672	588	33	asrjets	asrjet	NOUN
american_scientific_journal-7672	588	34	)	)	PUNCT
american_scientific_journal-7672	588	35	(	(	PUNCT
american_scientific_journal-7672	588	36	2022	2022	NUM
american_scientific_journal-7672	588	37	)	)	PUNCT
american_scientific_journal-7672	588	38	volume	volume	NOUN
american_scientific_journal-7672	588	39	89	89	NUM
american_scientific_journal-7672	588	40	,	,	PUNCT
american_scientific_journal-7672	588	41	no1	no1	PROPN
american_scientific_journal-7672	588	42	,	,	PUNCT
american_scientific_journal-7672	588	43	pp	pp	ADV
american_scientific_journal-7672	588	44	73	73	NUM
american_scientific_journal-7672	588	45	-	-	SYM
american_scientific_journal-7672	588	46	123	123	NUM
american_scientific_journal-7672	588	47	97	97	NUM
american_scientific_journal-7672	588	48	and	and	CCONJ
american_scientific_journal-7672	588	49	accruals	accrual	NOUN
american_scientific_journal-7672	588	50	,	,	PUNCT
american_scientific_journal-7672	588	51	except	except	SCONJ
american_scientific_journal-7672	588	52	during	during	ADP
american_scientific_journal-7672	588	53	the	the	DET
american_scientific_journal-7672	588	54	crisis	crisis	NOUN
american_scientific_journal-7672	588	55	period	period	NOUN
american_scientific_journal-7672	588	56	.	.	PUNCT
american_scientific_journal-7672	589	1	they	they	PRON
american_scientific_journal-7672	589	2	exhibited	exhibit	VERB
american_scientific_journal-7672	589	3	similar	similar	ADJ
american_scientific_journal-7672	589	4	results	result	NOUN
american_scientific_journal-7672	589	5	in	in	ADP
american_scientific_journal-7672	589	6	relation	relation	NOUN
american_scientific_journal-7672	589	7	to	to	PART
american_scientific_journal-7672	589	8	size	size	VERB
american_scientific_journal-7672	589	9	ratios	ratio	NOUN
american_scientific_journal-7672	589	10	as	as	ADP
american_scientific_journal-7672	589	11	the	the	DET
american_scientific_journal-7672	589	12	aforementioned	aforementioned	ADJ
american_scientific_journal-7672	589	13	countries	country	NOUN
american_scientific_journal-7672	589	14	.	.	PUNCT
american_scientific_journal-7672	590	1	concerning	concern	VERB
american_scientific_journal-7672	590	2	the	the	DET
american_scientific_journal-7672	590	3	other	other	ADJ
american_scientific_journal-7672	590	4	ratios	ratio	NOUN
american_scientific_journal-7672	590	5	,	,	PUNCT
american_scientific_journal-7672	590	6	uk	uk	PROPN
american_scientific_journal-7672	590	7	firms	firm	NOUN
american_scientific_journal-7672	590	8	exhibited	exhibit	VERB
american_scientific_journal-7672	590	9	a	a	DET
american_scientific_journal-7672	590	10	negative	negative	ADJ
american_scientific_journal-7672	590	11	correlation	correlation	NOUN
american_scientific_journal-7672	590	12	between	between	ADP
american_scientific_journal-7672	590	13	accruals	accrual	NOUN
american_scientific_journal-7672	590	14	and	and	CCONJ
american_scientific_journal-7672	590	15	profitability	profitability	NOUN
american_scientific_journal-7672	590	16	(	(	PUNCT
american_scientific_journal-7672	590	17	npm	npm	PROPN
american_scientific_journal-7672	590	18	)	)	PUNCT
american_scientific_journal-7672	590	19	,	,	PUNCT
american_scientific_journal-7672	590	20	while	while	SCONJ
american_scientific_journal-7672	590	21	greece	greece	PROPN
american_scientific_journal-7672	590	22	showed	show	VERB
american_scientific_journal-7672	590	23	no	no	DET
american_scientific_journal-7672	590	24	clear	clear	ADJ
american_scientific_journal-7672	590	25	trend	trend	NOUN
american_scientific_journal-7672	590	26	in	in	ADP
american_scientific_journal-7672	590	27	performance	performance	NOUN
american_scientific_journal-7672	590	28	for	for	ADP
american_scientific_journal-7672	590	29	these	these	DET
american_scientific_journal-7672	590	30	ratios	ratio	NOUN
american_scientific_journal-7672	590	31	throughout	throughout	ADP
american_scientific_journal-7672	590	32	the	the	DET
american_scientific_journal-7672	590	33	examined	examine	VERB
american_scientific_journal-7672	590	34	years	year	NOUN
american_scientific_journal-7672	590	35	.	.	PUNCT
american_scientific_journal-7672	591	1	finally	finally	ADV
american_scientific_journal-7672	591	2	,	,	PUNCT
american_scientific_journal-7672	591	3	another	another	DET
american_scientific_journal-7672	591	4	striking	striking	ADJ
american_scientific_journal-7672	591	5	result	result	NOUN
american_scientific_journal-7672	591	6	is	be	AUX
american_scientific_journal-7672	591	7	that	that	SCONJ
american_scientific_journal-7672	591	8	under	under	ADP
american_scientific_journal-7672	591	9	old	old	ADJ
american_scientific_journal-7672	591	10	gaap	gaap	NOUN
american_scientific_journal-7672	591	11	,	,	PUNCT
american_scientific_journal-7672	591	12	all	all	DET
american_scientific_journal-7672	591	13	countries	country	NOUN
american_scientific_journal-7672	591	14	except	except	SCONJ
american_scientific_journal-7672	591	15	germany	germany	PROPN
american_scientific_journal-7672	591	16	had	have	VERB
american_scientific_journal-7672	591	17	a	a	DET
american_scientific_journal-7672	591	18	negative	negative	ADJ
american_scientific_journal-7672	591	19	correlation	correlation	NOUN
american_scientific_journal-7672	591	20	with	with	ADP
american_scientific_journal-7672	591	21	accruals	accrual	NOUN
american_scientific_journal-7672	591	22	,	,	PUNCT
american_scientific_journal-7672	591	23	meaning	mean	VERB
american_scientific_journal-7672	591	24	that	that	SCONJ
american_scientific_journal-7672	591	25	firms	firm	NOUN
american_scientific_journal-7672	591	26	with	with	ADP
american_scientific_journal-7672	591	27	big	big	ADJ
american_scientific_journal-7672	591	28	4	4	NUM
american_scientific_journal-7672	591	29	auditors	auditor	NOUN
american_scientific_journal-7672	591	30	appeared	appear	VERB
american_scientific_journal-7672	591	31	to	to	PART
american_scientific_journal-7672	591	32	engage	engage	VERB
american_scientific_journal-7672	591	33	in	in	ADP
american_scientific_journal-7672	591	34	fewer	few	ADJ
american_scientific_journal-7672	591	35	earnings	earning	NOUN
american_scientific_journal-7672	591	36	management	management	NOUN
american_scientific_journal-7672	591	37	cases	case	NOUN
american_scientific_journal-7672	591	38	.	.	PUNCT
american_scientific_journal-7672	592	1	in	in	ADP
american_scientific_journal-7672	592	2	addition	addition	NOUN
american_scientific_journal-7672	592	3	,	,	PUNCT
american_scientific_journal-7672	592	4	as	as	SCONJ
american_scientific_journal-7672	592	5	already	already	ADV
american_scientific_journal-7672	592	6	mentioned	mention	VERB
american_scientific_journal-7672	592	7	,	,	PUNCT
american_scientific_journal-7672	592	8	apart	apart	ADV
american_scientific_journal-7672	592	9	from	from	ADP
american_scientific_journal-7672	592	10	auditors	auditor	NOUN
american_scientific_journal-7672	592	11	’	’	PART
american_scientific_journal-7672	592	12	size	size	NOUN
american_scientific_journal-7672	592	13	,	,	PUNCT
american_scientific_journal-7672	592	14	recent	recent	ADJ
american_scientific_journal-7672	592	15	debates	debate	NOUN
american_scientific_journal-7672	592	16	focus	focus	VERB
american_scientific_journal-7672	592	17	on	on	ADP
american_scientific_journal-7672	592	18	their	their	PRON
american_scientific_journal-7672	592	19	rotation	rotation	NOUN
american_scientific_journal-7672	592	20	.	.	PUNCT
american_scientific_journal-7672	593	1	most	most	ADJ
american_scientific_journal-7672	593	2	people	people	NOUN
american_scientific_journal-7672	593	3	consider	consider	VERB
american_scientific_journal-7672	593	4	that	that	SCONJ
american_scientific_journal-7672	593	5	a	a	DET
american_scientific_journal-7672	593	6	more	more	ADV
american_scientific_journal-7672	593	7	rapid	rapid	ADJ
american_scientific_journal-7672	593	8	change	change	NOUN
american_scientific_journal-7672	593	9	procedure	procedure	NOUN
american_scientific_journal-7672	593	10	should	should	AUX
american_scientific_journal-7672	593	11	be	be	AUX
american_scientific_journal-7672	593	12	introduced	introduce	VERB
american_scientific_journal-7672	593	13	for	for	ADP
american_scientific_journal-7672	593	14	auditors	auditor	NOUN
american_scientific_journal-7672	593	15	,	,	PUNCT
american_scientific_journal-7672	593	16	as	as	ADP
american_scientific_journal-7672	593	17	in	in	ADP
american_scientific_journal-7672	593	18	the	the	DET
american_scientific_journal-7672	593	19	uk	uk	PROPN
american_scientific_journal-7672	593	20	,	,	PUNCT
american_scientific_journal-7672	593	21	but	but	CCONJ
american_scientific_journal-7672	593	22	many	many	ADJ
american_scientific_journal-7672	593	23	oppose	oppose	VERB
american_scientific_journal-7672	593	24	this	this	PRON
american_scientific_journal-7672	593	25	on	on	ADP
american_scientific_journal-7672	593	26	the	the	DET
american_scientific_journal-7672	593	27	grounds	ground	NOUN
american_scientific_journal-7672	593	28	of	of	ADP
american_scientific_journal-7672	593	29	increased	increase	VERB
american_scientific_journal-7672	593	30	cost	cost	NOUN
american_scientific_journal-7672	593	31	and	and	CCONJ
american_scientific_journal-7672	593	32	potentially	potentially	ADV
american_scientific_journal-7672	593	33	disruptive	disruptive	ADJ
american_scientific_journal-7672	593	34	effects	effect	NOUN
american_scientific_journal-7672	593	35	.	.	PUNCT
american_scientific_journal-7672	594	1	the	the	DET
american_scientific_journal-7672	594	2	results	result	NOUN
american_scientific_journal-7672	594	3	(	(	PUNCT
american_scientific_journal-7672	594	4	appendix	appendix	X
american_scientific_journal-7672	594	5	,	,	PUNCT
american_scientific_journal-7672	594	6	table	table	NOUN
american_scientific_journal-7672	594	7	6	6	NUM
american_scientific_journal-7672	594	8	/	/	SYM
american_scientific_journal-7672	594	9	panel	panel	NOUN
american_scientific_journal-7672	594	10	b	b	NOUN
american_scientific_journal-7672	594	11	)	)	PUNCT
american_scientific_journal-7672	594	12	in	in	ADP
american_scientific_journal-7672	594	13	this	this	DET
american_scientific_journal-7672	594	14	case	case	NOUN
american_scientific_journal-7672	594	15	are	be	AUX
american_scientific_journal-7672	594	16	revealing	reveal	VERB
american_scientific_journal-7672	594	17	.	.	PUNCT
american_scientific_journal-7672	595	1	indeed	indeed	ADV
american_scientific_journal-7672	595	2	,	,	PUNCT
american_scientific_journal-7672	595	3	the	the	DET
american_scientific_journal-7672	595	4	uk	uk	PROPN
american_scientific_journal-7672	595	5	authorities	authority	NOUN
american_scientific_journal-7672	595	6	might	might	AUX
american_scientific_journal-7672	595	7	feel	feel	VERB
american_scientific_journal-7672	595	8	justified	justified	ADJ
american_scientific_journal-7672	595	9	,	,	PUNCT
american_scientific_journal-7672	595	10	as	as	SCONJ
american_scientific_journal-7672	595	11	uk	uk	PROPN
american_scientific_journal-7672	595	12	firms	firm	NOUN
american_scientific_journal-7672	595	13	that	that	PRON
american_scientific_journal-7672	595	14	changed	change	VERB
american_scientific_journal-7672	595	15	their	their	PRON
american_scientific_journal-7672	595	16	auditors	auditor	NOUN
american_scientific_journal-7672	595	17	decreased	decrease	VERB
american_scientific_journal-7672	595	18	their	their	PRON
american_scientific_journal-7672	595	19	accruals	accrual	NOUN
american_scientific_journal-7672	595	20	under	under	ADP
american_scientific_journal-7672	595	21	ifrs	ifrs	PROPN
american_scientific_journal-7672	595	22	.	.	PUNCT
american_scientific_journal-7672	596	1	in	in	ADP
american_scientific_journal-7672	596	2	germany	germany	PROPN
american_scientific_journal-7672	596	3	as	as	ADV
american_scientific_journal-7672	596	4	well	well	ADV
american_scientific_journal-7672	596	5	,	,	PUNCT
american_scientific_journal-7672	596	6	most	most	ADJ
american_scientific_journal-7672	596	7	firms	firm	NOUN
american_scientific_journal-7672	596	8	that	that	PRON
american_scientific_journal-7672	596	9	rotated	rotate	VERB
american_scientific_journal-7672	596	10	auditors	auditor	NOUN
american_scientific_journal-7672	596	11	exhibited	exhibit	VERB
american_scientific_journal-7672	596	12	negative	negative	ADJ
american_scientific_journal-7672	596	13	accruals	accrual	NOUN
american_scientific_journal-7672	596	14	.	.	PUNCT
american_scientific_journal-7672	597	1	greece	greece	PROPN
american_scientific_journal-7672	597	2	did	do	AUX
american_scientific_journal-7672	597	3	not	not	PART
american_scientific_journal-7672	597	4	display	display	VERB
american_scientific_journal-7672	597	5	significant	significant	ADJ
american_scientific_journal-7672	597	6	results	result	NOUN
american_scientific_journal-7672	597	7	as	as	SCONJ
american_scientific_journal-7672	597	8	few	few	ADJ
american_scientific_journal-7672	597	9	firms	firm	NOUN
american_scientific_journal-7672	597	10	made	make	VERB
american_scientific_journal-7672	597	11	such	such	ADJ
american_scientific_journal-7672	597	12	changes	change	NOUN
american_scientific_journal-7672	597	13	,	,	PUNCT
american_scientific_journal-7672	597	14	while	while	SCONJ
american_scientific_journal-7672	597	15	australia	australia	PROPN
american_scientific_journal-7672	597	16	displayed	display	VERB
american_scientific_journal-7672	597	17	a	a	DET
american_scientific_journal-7672	597	18	negative	negative	ADJ
american_scientific_journal-7672	597	19	correlation	correlation	NOUN
american_scientific_journal-7672	597	20	only	only	ADV
american_scientific_journal-7672	597	21	for	for	ADP
american_scientific_journal-7672	597	22	the	the	DET
american_scientific_journal-7672	597	23	years	year	NOUN
american_scientific_journal-7672	597	24	2006	2006	NUM
american_scientific_journal-7672	597	25	and	and	CCONJ
american_scientific_journal-7672	597	26	2009	2009	NUM
american_scientific_journal-7672	597	27	.	.	PUNCT
american_scientific_journal-7672	598	1	concerning	concern	VERB
american_scientific_journal-7672	598	2	additional	additional	ADJ
american_scientific_journal-7672	598	3	characteristics	characteristic	NOUN
american_scientific_journal-7672	598	4	,	,	PUNCT
american_scientific_journal-7672	598	5	in	in	ADP
american_scientific_journal-7672	598	6	australia	australia	PROPN
american_scientific_journal-7672	598	7	there	there	PRON
american_scientific_journal-7672	598	8	was	be	VERB
american_scientific_journal-7672	598	9	a	a	DET
american_scientific_journal-7672	598	10	negative	negative	ADJ
american_scientific_journal-7672	598	11	correspondence	correspondence	NOUN
american_scientific_journal-7672	598	12	between	between	ADP
american_scientific_journal-7672	598	13	accruals	accrual	NOUN
american_scientific_journal-7672	598	14	and	and	CCONJ
american_scientific_journal-7672	598	15	profitability	profitability	NOUN
american_scientific_journal-7672	598	16	(	(	PUNCT
american_scientific_journal-7672	598	17	npm	npm	PROPN
american_scientific_journal-7672	598	18	)	)	PUNCT
american_scientific_journal-7672	598	19	and	and	CCONJ
american_scientific_journal-7672	598	20	a	a	DET
american_scientific_journal-7672	598	21	positive	positive	ADJ
american_scientific_journal-7672	598	22	correspondence	correspondence	NOUN
american_scientific_journal-7672	598	23	with	with	ADP
american_scientific_journal-7672	598	24	leverage	leverage	NOUN
american_scientific_journal-7672	598	25	(	(	PUNCT
american_scientific_journal-7672	598	26	debt	debt	NOUN
american_scientific_journal-7672	598	27	)	)	PUNCT
american_scientific_journal-7672	598	28	,	,	PUNCT
american_scientific_journal-7672	598	29	indicating	indicate	VERB
american_scientific_journal-7672	598	30	that	that	SCONJ
american_scientific_journal-7672	598	31	firms	firm	NOUN
american_scientific_journal-7672	598	32	with	with	ADP
american_scientific_journal-7672	598	33	low	low	ADJ
american_scientific_journal-7672	598	34	profitability	profitability	NOUN
american_scientific_journal-7672	598	35	and/or	and/or	CCONJ
american_scientific_journal-7672	598	36	high	high	ADJ
american_scientific_journal-7672	598	37	leverage	leverage	NOUN
american_scientific_journal-7672	598	38	took	take	VERB
american_scientific_journal-7672	598	39	advantage	advantage	NOUN
american_scientific_journal-7672	598	40	of	of	ADP
american_scientific_journal-7672	598	41	this	this	DET
american_scientific_journal-7672	598	42	change	change	NOUN
american_scientific_journal-7672	598	43	in	in	ADP
american_scientific_journal-7672	598	44	order	order	NOUN
american_scientific_journal-7672	598	45	to	to	PART
american_scientific_journal-7672	598	46	increase	increase	VERB
american_scientific_journal-7672	598	47	their	their	PRON
american_scientific_journal-7672	598	48	accruals	accrual	NOUN
american_scientific_journal-7672	598	49	.	.	PUNCT
american_scientific_journal-7672	599	1	the	the	DET
american_scientific_journal-7672	599	2	results	result	NOUN
american_scientific_journal-7672	599	3	for	for	ADP
american_scientific_journal-7672	599	4	the	the	DET
american_scientific_journal-7672	599	5	remaining	remain	VERB
american_scientific_journal-7672	599	6	ratios	ratio	NOUN
american_scientific_journal-7672	599	7	were	be	AUX
american_scientific_journal-7672	599	8	similar	similar	ADJ
american_scientific_journal-7672	599	9	,	,	PUNCT
american_scientific_journal-7672	599	10	with	with	ADP
american_scientific_journal-7672	599	11	the	the	DET
american_scientific_journal-7672	599	12	exception	exception	NOUN
american_scientific_journal-7672	599	13	of	of	ADP
american_scientific_journal-7672	599	14	the	the	DET
american_scientific_journal-7672	599	15	uk	uk	PROPN
american_scientific_journal-7672	599	16	,	,	PUNCT
american_scientific_journal-7672	599	17	which	which	PRON
american_scientific_journal-7672	599	18	exhibited	exhibit	VERB
american_scientific_journal-7672	599	19	a	a	DET
american_scientific_journal-7672	599	20	negative	negative	ADJ
american_scientific_journal-7672	599	21	relationship	relationship	NOUN
american_scientific_journal-7672	599	22	between	between	ADP
american_scientific_journal-7672	599	23	leverage	leverage	NOUN
american_scientific_journal-7672	599	24	and	and	CCONJ
american_scientific_journal-7672	599	25	accruals	accrual	NOUN
american_scientific_journal-7672	599	26	for	for	ADP
american_scientific_journal-7672	599	27	most	most	ADJ
american_scientific_journal-7672	599	28	years	year	NOUN
american_scientific_journal-7672	599	29	(	(	PUNCT
american_scientific_journal-7672	599	30	debt	debt	NOUN
american_scientific_journal-7672	599	31	)	)	PUNCT
american_scientific_journal-7672	599	32	.	.	PUNCT
american_scientific_journal-7672	600	1	this	this	PRON
american_scientific_journal-7672	600	2	indicates	indicate	VERB
american_scientific_journal-7672	600	3	that	that	SCONJ
american_scientific_journal-7672	600	4	in	in	ADP
american_scientific_journal-7672	600	5	every	every	DET
american_scientific_journal-7672	600	6	case	case	NOUN
american_scientific_journal-7672	600	7	of	of	ADP
american_scientific_journal-7672	600	8	change	change	NOUN
american_scientific_journal-7672	600	9	,	,	PUNCT
american_scientific_journal-7672	600	10	there	there	PRON
american_scientific_journal-7672	600	11	was	be	VERB
american_scientific_journal-7672	600	12	a	a	DET
american_scientific_journal-7672	600	13	high	high	ADJ
american_scientific_journal-7672	600	14	possibility	possibility	NOUN
american_scientific_journal-7672	600	15	that	that	SCONJ
american_scientific_journal-7672	600	16	the	the	DET
american_scientific_journal-7672	600	17	new	new	ADJ
american_scientific_journal-7672	600	18	auditors	auditor	NOUN
american_scientific_journal-7672	600	19	would	would	AUX
american_scientific_journal-7672	600	20	not	not	PART
american_scientific_journal-7672	600	21	use	use	VERB
american_scientific_journal-7672	600	22	earnings	earning	NOUN
american_scientific_journal-7672	600	23	management	management	NOUN
american_scientific_journal-7672	600	24	techniques	technique	NOUN
american_scientific_journal-7672	600	25	.	.	PUNCT
american_scientific_journal-7672	601	1	overall	overall	ADV
american_scientific_journal-7672	601	2	,	,	PUNCT
american_scientific_journal-7672	601	3	this	this	DET
american_scientific_journal-7672	601	4	hypothesis	hypothesis	NOUN
american_scientific_journal-7672	601	5	sought	seek	VERB
american_scientific_journal-7672	601	6	to	to	PART
american_scientific_journal-7672	601	7	examine	examine	VERB
american_scientific_journal-7672	601	8	a	a	DET
american_scientific_journal-7672	601	9	crucial	crucial	ADJ
american_scientific_journal-7672	601	10	concept	concept	NOUN
american_scientific_journal-7672	601	11	relating	relate	VERB
american_scientific_journal-7672	601	12	to	to	ADP
american_scientific_journal-7672	601	13	ifrs	ifrs	ADJ
american_scientific_journal-7672	601	14	implementation	implementation	NOUN
american_scientific_journal-7672	601	15	during	during	ADP
american_scientific_journal-7672	601	16	these	these	DET
american_scientific_journal-7672	601	17	years	year	NOUN
american_scientific_journal-7672	601	18	.	.	PUNCT
american_scientific_journal-7672	602	1	ffs	ffs	PROPN
american_scientific_journal-7672	602	2	is	be	AUX
american_scientific_journal-7672	602	3	a	a	DET
american_scientific_journal-7672	602	4	complicated	complicated	ADJ
american_scientific_journal-7672	602	5	notion	notion	NOUN
american_scientific_journal-7672	602	6	that	that	PRON
american_scientific_journal-7672	602	7	relates	relate	VERB
american_scientific_journal-7672	602	8	to	to	ADP
american_scientific_journal-7672	602	9	many	many	ADJ
american_scientific_journal-7672	602	10	aspects	aspect	NOUN
american_scientific_journal-7672	602	11	of	of	ADP
american_scientific_journal-7672	602	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	602	13	performance	performance	NOUN
american_scientific_journal-7672	602	14	.	.	PUNCT
american_scientific_journal-7672	603	1	in	in	ADP
american_scientific_journal-7672	603	2	order	order	NOUN
american_scientific_journal-7672	603	3	to	to	PART
american_scientific_journal-7672	603	4	determine	determine	VERB
american_scientific_journal-7672	603	5	whether	whether	SCONJ
american_scientific_journal-7672	603	6	these	these	DET
american_scientific_journal-7672	603	7	aspects	aspect	NOUN
american_scientific_journal-7672	603	8	had	have	AUX
american_scientific_journal-7672	603	9	improved	improve	VERB
american_scientific_journal-7672	603	10	,	,	PUNCT
american_scientific_journal-7672	603	11	the	the	DET
american_scientific_journal-7672	603	12	study	study	NOUN
american_scientific_journal-7672	603	13	combined	combine	VERB
american_scientific_journal-7672	603	14	a	a	DET
american_scientific_journal-7672	603	15	number	number	NOUN
american_scientific_journal-7672	603	16	of	of	ADP
american_scientific_journal-7672	603	17	parameters	parameter	NOUN
american_scientific_journal-7672	603	18	,	,	PUNCT
american_scientific_journal-7672	603	19	as	as	SCONJ
american_scientific_journal-7672	603	20	expressed	express	VERB
american_scientific_journal-7672	603	21	in	in	ADP
american_scientific_journal-7672	603	22	the	the	DET
american_scientific_journal-7672	603	23	tests	test	NOUN
american_scientific_journal-7672	603	24	performed	perform	VERB
american_scientific_journal-7672	603	25	.	.	PUNCT
american_scientific_journal-7672	604	1	the	the	DET
american_scientific_journal-7672	604	2	results	result	NOUN
american_scientific_journal-7672	604	3	indicate	indicate	VERB
american_scientific_journal-7672	604	4	that	that	SCONJ
american_scientific_journal-7672	604	5	ifrs	ifrs	PROPN
american_scientific_journal-7672	604	6	did	do	AUX
american_scientific_journal-7672	604	7	indeed	indeed	ADV
american_scientific_journal-7672	604	8	improve	improve	VERB
american_scientific_journal-7672	604	9	the	the	DET
american_scientific_journal-7672	604	10	qualitative	qualitative	ADJ
american_scientific_journal-7672	604	11	characteristics	characteristic	NOUN
american_scientific_journal-7672	604	12	of	of	ADP
american_scientific_journal-7672	604	13	ffs	ffs	NOUN
american_scientific_journal-7672	604	14	cases	case	NOUN
american_scientific_journal-7672	604	15	and	and	CCONJ
american_scientific_journal-7672	604	16	the	the	DET
american_scientific_journal-7672	604	17	quality	quality	NOUN
american_scientific_journal-7672	604	18	of	of	ADP
american_scientific_journal-7672	604	19	smaller	small	ADJ
american_scientific_journal-7672	604	20	auditors	auditor	NOUN
american_scientific_journal-7672	604	21	.	.	PUNCT
american_scientific_journal-7672	605	1	6	6	X
american_scientific_journal-7672	605	2	.	.	X
american_scientific_journal-7672	605	3	conclusions	conclusion	NOUN
american_scientific_journal-7672	605	4	ifrs	ifrs	PROPN
american_scientific_journal-7672	605	5	implementation	implementation	NOUN
american_scientific_journal-7672	605	6	has	have	AUX
american_scientific_journal-7672	605	7	been	be	AUX
american_scientific_journal-7672	605	8	the	the	DET
american_scientific_journal-7672	605	9	most	most	ADV
american_scientific_journal-7672	605	10	significant	significant	ADJ
american_scientific_journal-7672	605	11	reform	reform	NOUN
american_scientific_journal-7672	605	12	in	in	ADP
american_scientific_journal-7672	605	13	accounting	accounting	NOUN
american_scientific_journal-7672	605	14	.	.	PUNCT
american_scientific_journal-7672	606	1	the	the	DET
american_scientific_journal-7672	606	2	above	above	ADJ
american_scientific_journal-7672	606	3	results	result	NOUN
american_scientific_journal-7672	606	4	raise	raise	VERB
american_scientific_journal-7672	606	5	interesting	interesting	ADJ
american_scientific_journal-7672	606	6	issues	issue	NOUN
american_scientific_journal-7672	606	7	over	over	ADP
american_scientific_journal-7672	606	8	the	the	DET
american_scientific_journal-7672	606	9	ten	ten	NUM
american_scientific_journal-7672	606	10	years	year	NOUN
american_scientific_journal-7672	606	11	of	of	ADP
american_scientific_journal-7672	606	12	ifrs	ifrs	NOUN
american_scientific_journal-7672	606	13	implementation	implementation	NOUN
american_scientific_journal-7672	606	14	.	.	PUNCT
american_scientific_journal-7672	607	1	following	follow	VERB
american_scientific_journal-7672	607	2	the	the	DET
american_scientific_journal-7672	607	3	literature	literature	NOUN
american_scientific_journal-7672	607	4	,	,	PUNCT
american_scientific_journal-7672	607	5	we	we	PRON
american_scientific_journal-7672	607	6	conclude	conclude	VERB
american_scientific_journal-7672	607	7	that	that	SCONJ
american_scientific_journal-7672	607	8	ifrs	ifrs	PROPN
american_scientific_journal-7672	607	9	have	have	AUX
american_scientific_journal-7672	607	10	performed	perform	VERB
american_scientific_journal-7672	607	11	better	well	ADV
american_scientific_journal-7672	607	12	in	in	ADP
american_scientific_journal-7672	607	13	most	most	ADJ
american_scientific_journal-7672	607	14	crucial	crucial	ADJ
american_scientific_journal-7672	607	15	cases	case	NOUN
american_scientific_journal-7672	607	16	compared	compare	VERB
american_scientific_journal-7672	607	17	with	with	ADP
american_scientific_journal-7672	607	18	old	old	ADJ
american_scientific_journal-7672	607	19	national	national	ADJ
american_scientific_journal-7672	607	20	gaap	gaap	NOUN
american_scientific_journal-7672	607	21	,	,	PUNCT
american_scientific_journal-7672	607	22	and	and	CCONJ
american_scientific_journal-7672	607	23	even	even	ADV
american_scientific_journal-7672	607	24	in	in	ADP
american_scientific_journal-7672	607	25	cases	case	NOUN
american_scientific_journal-7672	607	26	where	where	SCONJ
american_scientific_journal-7672	607	27	they	they	PRON
american_scientific_journal-7672	607	28	did	do	AUX
american_scientific_journal-7672	607	29	not	not	PART
american_scientific_journal-7672	607	30	succeed	succeed	VERB
american_scientific_journal-7672	607	31	,	,	PUNCT
american_scientific_journal-7672	607	32	they	they	PRON
american_scientific_journal-7672	607	33	recovered	recover	VERB
american_scientific_journal-7672	607	34	quickly	quickly	ADV
american_scientific_journal-7672	607	35	.	.	PUNCT
american_scientific_journal-7672	608	1	it	it	PRON
american_scientific_journal-7672	608	2	seems	seem	VERB
american_scientific_journal-7672	608	3	,	,	PUNCT
american_scientific_journal-7672	608	4	therefore	therefore	ADV
american_scientific_journal-7672	608	5	,	,	PUNCT
american_scientific_journal-7672	608	6	that	that	SCONJ
american_scientific_journal-7672	608	7	european	european	ADJ
american_scientific_journal-7672	608	8	and	and	CCONJ
american_scientific_journal-7672	608	9	australian	australian	ADJ
american_scientific_journal-7672	608	10	listed	list	VERB
american_scientific_journal-7672	608	11	firms	firm	NOUN
american_scientific_journal-7672	608	12	in	in	ADP
american_scientific_journal-7672	608	13	our	our	PRON
american_scientific_journal-7672	608	14	sample	sample	NOUN
american_scientific_journal-7672	608	15	successfully	successfully	ADV
american_scientific_journal-7672	608	16	transferred	transfer	VERB
american_scientific_journal-7672	608	17	from	from	ADP
american_scientific_journal-7672	608	18	one	one	NUM
american_scientific_journal-7672	608	19	system	system	NOUN
american_scientific_journal-7672	608	20	to	to	ADP
american_scientific_journal-7672	608	21	another	another	PRON
american_scientific_journal-7672	608	22	with	with	ADP
american_scientific_journal-7672	608	23	the	the	DET
american_scientific_journal-7672	608	24	least	least	ADJ
american_scientific_journal-7672	608	25	possible	possible	ADJ
american_scientific_journal-7672	608	26	effects	effect	NOUN
american_scientific_journal-7672	608	27	,	,	PUNCT
american_scientific_journal-7672	608	28	revealing	reveal	VERB
american_scientific_journal-7672	608	29	that	that	SCONJ
american_scientific_journal-7672	608	30	adopting	adopt	VERB
american_scientific_journal-7672	608	31	ifrs	ifrs	PROPN
american_scientific_journal-7672	608	32	was	be	AUX
american_scientific_journal-7672	608	33	a	a	DET
american_scientific_journal-7672	608	34	helpful	helpful	ADJ
american_scientific_journal-7672	608	35	tool	tool	NOUN
american_scientific_journal-7672	608	36	for	for	ADP
american_scientific_journal-7672	608	37	improving	improve	VERB
american_scientific_journal-7672	608	38	financial	financial	ADJ
american_scientific_journal-7672	608	39	figures	figure	NOUN
american_scientific_journal-7672	608	40	.	.	PUNCT
american_scientific_journal-7672	609	1	furthermore	furthermore	ADV
american_scientific_journal-7672	609	2	,	,	PUNCT
american_scientific_journal-7672	609	3	the	the	DET
american_scientific_journal-7672	609	4	amendments	amendment	NOUN
american_scientific_journal-7672	609	5	to	to	ADP
american_scientific_journal-7672	609	6	ifrs	ifrs	PROPN
american_scientific_journal-7672	609	7	also	also	ADV
american_scientific_journal-7672	609	8	seem	seem	VERB
american_scientific_journal-7672	609	9	to	to	PART
american_scientific_journal-7672	609	10	have	have	AUX
american_scientific_journal-7672	609	11	been	be	AUX
american_scientific_journal-7672	609	12	successful	successful	ADJ
american_scientific_journal-7672	609	13	in	in	ADP
american_scientific_journal-7672	609	14	most	most	ADJ
american_scientific_journal-7672	609	15	cases	case	NOUN
american_scientific_journal-7672	609	16	;	;	PUNCT
american_scientific_journal-7672	609	17	hence	hence	ADV
american_scientific_journal-7672	609	18	we	we	PRON
american_scientific_journal-7672	609	19	deduce	deduce	VERB
american_scientific_journal-7672	609	20	that	that	SCONJ
american_scientific_journal-7672	609	21	,	,	PUNCT
american_scientific_journal-7672	609	22	in	in	ADP
american_scientific_journal-7672	609	23	general	general	ADJ
american_scientific_journal-7672	609	24	,	,	PUNCT
american_scientific_journal-7672	609	25	the	the	DET
american_scientific_journal-7672	609	26	objectives	objective	NOUN
american_scientific_journal-7672	609	27	of	of	ADP
american_scientific_journal-7672	609	28	ifrs	ifrs	PROPN
american_scientific_journal-7672	609	29	have	have	AUX
american_scientific_journal-7672	609	30	been	be	AUX
american_scientific_journal-7672	609	31	realised	realise	VERB
american_scientific_journal-7672	609	32	.	.	PUNCT
american_scientific_journal-7672	610	1	however	however	ADV
american_scientific_journal-7672	610	2	,	,	PUNCT
american_scientific_journal-7672	610	3	study	study	VERB
american_scientific_journal-7672	610	4	’s	’s	PART
american_scientific_journal-7672	610	5	empirical	empirical	ADJ
american_scientific_journal-7672	610	6	findings	finding	NOUN
american_scientific_journal-7672	610	7	,	,	PUNCT
american_scientific_journal-7672	610	8	as	as	SCONJ
american_scientific_journal-7672	610	9	described	describe	VERB
american_scientific_journal-7672	610	10	in	in	ADP
american_scientific_journal-7672	610	11	the	the	DET
american_scientific_journal-7672	610	12	previous	previous	ADJ
american_scientific_journal-7672	610	13	chapter	chapter	NOUN
american_scientific_journal-7672	610	14	,	,	PUNCT
american_scientific_journal-7672	610	15	indicate	indicate	VERB
american_scientific_journal-7672	610	16	considerable	considerable	ADJ
american_scientific_journal-7672	610	17	diversity	diversity	NOUN
american_scientific_journal-7672	610	18	in	in	ADP
american_scientific_journal-7672	610	19	the	the	DET
american_scientific_journal-7672	610	20	reactions	reaction	NOUN
american_scientific_journal-7672	610	21	of	of	ADP
american_scientific_journal-7672	610	22	different	different	ADJ
american_scientific_journal-7672	610	23	countries	country	NOUN
american_scientific_journal-7672	610	24	for	for	ADP
american_scientific_journal-7672	610	25	the	the	DET
american_scientific_journal-7672	610	26	same	same	ADJ
american_scientific_journal-7672	610	27	tests	test	NOUN
american_scientific_journal-7672	610	28	.	.	PUNCT
american_scientific_journal-7672	611	1	for	for	ADP
american_scientific_journal-7672	611	2	example	example	NOUN
american_scientific_journal-7672	611	3	,	,	PUNCT
american_scientific_journal-7672	611	4	with	with	ADP
american_scientific_journal-7672	611	5	regard	regard	NOUN
american_scientific_journal-7672	611	6	to	to	ADP
american_scientific_journal-7672	611	7	the	the	DET
american_scientific_journal-7672	611	8	individual	individual	ADJ
american_scientific_journal-7672	611	9	standards	standard	NOUN
american_scientific_journal-7672	611	10	responsible	responsible	ADJ
american_scientific_journal-7672	611	11	for	for	ADP
american_scientific_journal-7672	611	12	encouraging	encourage	VERB
american_scientific_journal-7672	611	13	speculation	speculation	NOUN
american_scientific_journal-7672	611	14	,	,	PUNCT
american_scientific_journal-7672	611	15	we	we	PRON
american_scientific_journal-7672	611	16	noticed	notice	VERB
american_scientific_journal-7672	611	17	subsequent	subsequent	ADJ
american_scientific_journal-7672	611	18	differentiation	differentiation	NOUN
american_scientific_journal-7672	611	19	in	in	ADP
american_scientific_journal-7672	611	20	our	our	PRON
american_scientific_journal-7672	611	21	sample	sample	NOUN
american_scientific_journal-7672	611	22	.	.	PUNCT
american_scientific_journal-7672	612	1	therefore	therefore	ADV
american_scientific_journal-7672	612	2	,	,	PUNCT
american_scientific_journal-7672	612	3	the	the	DET
american_scientific_journal-7672	612	4	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	612	5	process	process	NOUN
american_scientific_journal-7672	612	6	seems	seem	VERB
american_scientific_journal-7672	612	7	questionable	questionable	ADJ
american_scientific_journal-7672	612	8	.	.	PUNCT
american_scientific_journal-7672	613	1	through	through	ADP
american_scientific_journal-7672	613	2	the	the	DET
american_scientific_journal-7672	613	3	literature	literature	PROPN
american_scientific_journal-7672	613	4	review	review	NOUN
american_scientific_journal-7672	613	5	,	,	PUNCT
american_scientific_journal-7672	613	6	we	we	PRON
american_scientific_journal-7672	613	7	realised	realise	VERB
american_scientific_journal-7672	613	8	the	the	DET
american_scientific_journal-7672	613	9	importance	importance	NOUN
american_scientific_journal-7672	613	10	of	of	ADP
american_scientific_journal-7672	613	11	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	613	12	between	between	ADP
american_scientific_journal-7672	613	13	countries	country	NOUN
american_scientific_journal-7672	613	14	that	that	PRON
american_scientific_journal-7672	613	15	follow	follow	VERB
american_scientific_journal-7672	613	16	ifrs	ifrs	PROPN
american_scientific_journal-7672	613	17	.	.	PUNCT
american_scientific_journal-7672	614	1	ball	ball	NOUN
american_scientific_journal-7672	615	1	[	[	X
american_scientific_journal-7672	615	2	51	51	NUM
american_scientific_journal-7672	615	3	]	]	PUNCT
american_scientific_journal-7672	615	4	concludes	conclude	VERB
american_scientific_journal-7672	615	5	that	that	SCONJ
american_scientific_journal-7672	615	6	,	,	PUNCT
american_scientific_journal-7672	615	7	despite	despite	SCONJ
american_scientific_journal-7672	615	8	the	the	DET
american_scientific_journal-7672	615	9	implementation	implementation	NOUN
american_scientific_journal-7672	615	10	of	of	ADP
american_scientific_journal-7672	615	11	international	international	ADJ
american_scientific_journal-7672	615	12	standards	standard	NOUN
american_scientific_journal-7672	615	13	,	,	PUNCT
american_scientific_journal-7672	615	14	local	local	ADJ
american_scientific_journal-7672	615	15	american	american	ADJ
american_scientific_journal-7672	615	16	academic	academic	ADJ
american_scientific_journal-7672	615	17	scientific	scientific	ADJ
american_scientific_journal-7672	615	18	research	research	NOUN
american_scientific_journal-7672	615	19	journal	journal	NOUN
american_scientific_journal-7672	615	20	for	for	ADP
american_scientific_journal-7672	615	21	engineering	engineering	NOUN
american_scientific_journal-7672	615	22	,	,	PUNCT
american_scientific_journal-7672	615	23	technology	technology	NOUN
american_scientific_journal-7672	615	24	,	,	PUNCT
american_scientific_journal-7672	615	25	and	and	CCONJ
american_scientific_journal-7672	615	26	sciences	science	NOUN
american_scientific_journal-7672	615	27	(	(	PUNCT
american_scientific_journal-7672	615	28	asrjets	asrjet	NOUN
american_scientific_journal-7672	615	29	)	)	PUNCT
american_scientific_journal-7672	615	30	(	(	PUNCT
american_scientific_journal-7672	615	31	2022	2022	NUM
american_scientific_journal-7672	615	32	)	)	PUNCT
american_scientific_journal-7672	615	33	volume	volume	NOUN
american_scientific_journal-7672	615	34	89	89	NUM
american_scientific_journal-7672	615	35	,	,	PUNCT
american_scientific_journal-7672	615	36	no1	no1	PROPN
american_scientific_journal-7672	615	37	,	,	PUNCT
american_scientific_journal-7672	615	38	pp	pp	ADV
american_scientific_journal-7672	615	39	73	73	NUM
american_scientific_journal-7672	615	40	-	-	SYM
american_scientific_journal-7672	615	41	123	123	NUM
american_scientific_journal-7672	615	42	98	98	NUM
american_scientific_journal-7672	615	43	practices	practice	NOUN
american_scientific_journal-7672	615	44	have	have	VERB
american_scientific_journal-7672	615	45	great	great	ADJ
american_scientific_journal-7672	615	46	effects	effect	NOUN
american_scientific_journal-7672	615	47	on	on	ADP
american_scientific_journal-7672	615	48	them	they	PRON
american_scientific_journal-7672	615	49	,	,	PUNCT
american_scientific_journal-7672	615	50	increasing	increase	VERB
american_scientific_journal-7672	615	51	her	her	PRON
american_scientific_journal-7672	615	52	scepticism	scepticism	NOUN
american_scientific_journal-7672	615	53	about	about	ADP
american_scientific_journal-7672	615	54	ifrs	ifrs	NOUN
american_scientific_journal-7672	615	55	adoption	adoption	NOUN
american_scientific_journal-7672	615	56	.	.	PUNCT
american_scientific_journal-7672	616	1	thus	thus	ADV
american_scientific_journal-7672	616	2	,	,	PUNCT
american_scientific_journal-7672	616	3	she	she	PRON
american_scientific_journal-7672	616	4	asks	ask	VERB
american_scientific_journal-7672	616	5	:	:	PUNCT
american_scientific_journal-7672	616	6	“	"	PUNCT
american_scientific_journal-7672	616	7	does	do	AUX
american_scientific_journal-7672	616	8	anyone	anyone	PRON
american_scientific_journal-7672	616	9	seriously	seriously	ADV
american_scientific_journal-7672	616	10	believe	believe	VERB
american_scientific_journal-7672	616	11	that	that	SCONJ
american_scientific_journal-7672	616	12	implementation	implementation	NOUN
american_scientific_journal-7672	616	13	will	will	AUX
american_scientific_journal-7672	616	14	be	be	AUX
american_scientific_journal-7672	616	15	of	of	ADP
american_scientific_journal-7672	616	16	equal	equal	ADJ
american_scientific_journal-7672	616	17	standard	standard	NOUN
american_scientific_journal-7672	616	18	in	in	ADP
american_scientific_journal-7672	616	19	all	all	DET
american_scientific_journal-7672	616	20	countries	country	NOUN
american_scientific_journal-7672	616	21	that	that	PRON
american_scientific_journal-7672	616	22	have	have	AUX
american_scientific_journal-7672	616	23	announced	announce	VERB
american_scientific_journal-7672	616	24	the	the	DET
american_scientific_journal-7672	616	25	adoption	adoption	NOUN
american_scientific_journal-7672	616	26	of	of	ADP
american_scientific_journal-7672	616	27	ifrs	ifrs	NOUN
american_scientific_journal-7672	616	28	in	in	ADP
american_scientific_journal-7672	616	29	one	one	NUM
american_scientific_journal-7672	616	30	way	way	NOUN
american_scientific_journal-7672	616	31	or	or	CCONJ
american_scientific_journal-7672	616	32	another	another	PRON
american_scientific_journal-7672	616	33	?	?	PUNCT
american_scientific_journal-7672	616	34	”	"	PUNCT
american_scientific_journal-7672	617	1	[	[	X
american_scientific_journal-7672	617	2	51	51	NUM
american_scientific_journal-7672	617	3	,	,	PUNCT
american_scientific_journal-7672	617	4	p.31,133	p.31,133	PROPN
american_scientific_journal-7672	617	5	]	]	PUNCT
american_scientific_journal-7672	617	6	is	be	AUX
american_scientific_journal-7672	617	7	similarly	similarly	ADV
american_scientific_journal-7672	617	8	concerned	concerned	ADJ
american_scientific_journal-7672	617	9	about	about	ADP
american_scientific_journal-7672	617	10	whether	whether	SCONJ
american_scientific_journal-7672	617	11	variations	variation	NOUN
american_scientific_journal-7672	617	12	between	between	ADP
american_scientific_journal-7672	617	13	different	different	ADJ
american_scientific_journal-7672	617	14	regimes	regime	NOUN
american_scientific_journal-7672	617	15	are	be	AUX
american_scientific_journal-7672	617	16	observable	observable	ADJ
american_scientific_journal-7672	617	17	following	follow	VERB
american_scientific_journal-7672	617	18	ifrs	ifrs	ADJ
american_scientific_journal-7672	617	19	adoption	adoption	NOUN
american_scientific_journal-7672	617	20	.	.	PUNCT
american_scientific_journal-7672	618	1	although	although	SCONJ
american_scientific_journal-7672	618	2	we	we	PRON
american_scientific_journal-7672	618	3	had	have	AUX
american_scientific_journal-7672	618	4	not	not	PART
american_scientific_journal-7672	618	5	considered	consider	VERB
american_scientific_journal-7672	618	6	this	this	DET
american_scientific_journal-7672	618	7	question	question	NOUN
american_scientific_journal-7672	618	8	when	when	SCONJ
american_scientific_journal-7672	618	9	we	we	PRON
american_scientific_journal-7672	618	10	planned	plan	VERB
american_scientific_journal-7672	618	11	this	this	DET
american_scientific_journal-7672	618	12	research	research	NOUN
american_scientific_journal-7672	618	13	,	,	PUNCT
american_scientific_journal-7672	618	14	and	and	CCONJ
american_scientific_journal-7672	618	15	contrary	contrary	ADJ
american_scientific_journal-7672	618	16	to	to	ADP
american_scientific_journal-7672	618	17	ramanna	ramanna	NOUN
american_scientific_journal-7672	618	18	and	and	CCONJ
american_scientific_journal-7672	618	19	sletten	sletten	VERB
american_scientific_journal-7672	618	20	[	[	X
american_scientific_journal-7672	618	21	134	134	NUM
american_scientific_journal-7672	618	22	]	]	PUNCT
american_scientific_journal-7672	618	23	,	,	PUNCT
american_scientific_journal-7672	618	24	our	our	PRON
american_scientific_journal-7672	618	25	empirical	empirical	ADJ
american_scientific_journal-7672	618	26	results	result	NOUN
american_scientific_journal-7672	618	27	question	question	VERB
american_scientific_journal-7672	618	28	the	the	DET
american_scientific_journal-7672	618	29	harmonisation	harmonisation	NOUN
american_scientific_journal-7672	618	30	of	of	ADP
american_scientific_journal-7672	618	31	accounting	accounting	NOUN
american_scientific_journal-7672	618	32	standards	standard	NOUN
american_scientific_journal-7672	618	33	under	under	ADP
american_scientific_journal-7672	618	34	ifrs	ifrs	PROPN
american_scientific_journal-7672	618	35	.	.	PUNCT
american_scientific_journal-7672	619	1	furthermore	furthermore	ADV
american_scientific_journal-7672	619	2	,	,	PUNCT
american_scientific_journal-7672	619	3	we	we	PRON
american_scientific_journal-7672	619	4	contribute	contribute	VERB
american_scientific_journal-7672	619	5	new	new	ADJ
american_scientific_journal-7672	619	6	insights	insight	NOUN
american_scientific_journal-7672	619	7	into	into	ADP
american_scientific_journal-7672	619	8	the	the	DET
american_scientific_journal-7672	619	9	earnings	earning	NOUN
american_scientific_journal-7672	619	10	management	management	NOUN
american_scientific_journal-7672	619	11	debate	debate	NOUN
american_scientific_journal-7672	619	12	,	,	PUNCT
american_scientific_journal-7672	619	13	as	as	SCONJ
american_scientific_journal-7672	619	14	this	this	PRON
american_scientific_journal-7672	619	15	is	be	AUX
american_scientific_journal-7672	619	16	the	the	DET
american_scientific_journal-7672	619	17	first	first	ADJ
american_scientific_journal-7672	619	18	such	such	ADJ
american_scientific_journal-7672	619	19	study	study	NOUN
american_scientific_journal-7672	619	20	to	to	PART
american_scientific_journal-7672	619	21	apply	apply	VERB
american_scientific_journal-7672	619	22	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	619	23	analysis	analysis	NOUN
american_scientific_journal-7672	619	24	,	,	PUNCT
american_scientific_journal-7672	619	25	enabling	enable	VERB
american_scientific_journal-7672	619	26	us	we	PRON
american_scientific_journal-7672	619	27	to	to	PART
american_scientific_journal-7672	619	28	determine	determine	VERB
american_scientific_journal-7672	619	29	accruals	accrual	NOUN
american_scientific_journal-7672	619	30	performance	performance	NOUN
american_scientific_journal-7672	619	31	through	through	ADP
american_scientific_journal-7672	619	32	a	a	DET
american_scientific_journal-7672	619	33	year	year	NOUN
american_scientific_journal-7672	619	34	-	-	PUNCT
american_scientific_journal-7672	619	35	by	by	ADP
american_scientific_journal-7672	619	36	-	-	PUNCT
american_scientific_journal-7672	619	37	year	year	NOUN
american_scientific_journal-7672	619	38	examination	examination	NOUN
american_scientific_journal-7672	619	39	of	of	ADP
american_scientific_journal-7672	619	40	each	each	DET
american_scientific_journal-7672	619	41	firm	firm	NOUN
american_scientific_journal-7672	619	42	separately	separately	ADV
american_scientific_journal-7672	619	43	.	.	PUNCT
american_scientific_journal-7672	620	1	it	it	PRON
american_scientific_journal-7672	620	2	is	be	AUX
american_scientific_journal-7672	620	3	easy	easy	ADJ
american_scientific_journal-7672	620	4	to	to	PART
american_scientific_journal-7672	620	5	claim	claim	VERB
american_scientific_journal-7672	620	6	that	that	SCONJ
american_scientific_journal-7672	620	7	accruals	accrual	NOUN
american_scientific_journal-7672	620	8	increased	increase	VERB
american_scientific_journal-7672	620	9	during	during	ADP
american_scientific_journal-7672	620	10	the	the	DET
american_scientific_journal-7672	620	11	crisis	crisis	NOUN
american_scientific_journal-7672	620	12	,	,	PUNCT
american_scientific_journal-7672	620	13	but	but	CCONJ
american_scientific_journal-7672	620	14	it	it	PRON
american_scientific_journal-7672	620	15	is	be	AUX
american_scientific_journal-7672	620	16	more	more	ADV
american_scientific_journal-7672	620	17	difficult	difficult	ADJ
american_scientific_journal-7672	620	18	to	to	PART
american_scientific_journal-7672	620	19	detect	detect	VERB
american_scientific_journal-7672	620	20	whether	whether	SCONJ
american_scientific_journal-7672	620	21	firms	firm	NOUN
american_scientific_journal-7672	620	22	that	that	PRON
american_scientific_journal-7672	620	23	increased	increase	VERB
american_scientific_journal-7672	620	24	their	their	PRON
american_scientific_journal-7672	620	25	accruals	accrual	NOUN
american_scientific_journal-7672	620	26	during	during	ADP
american_scientific_journal-7672	620	27	the	the	DET
american_scientific_journal-7672	620	28	crisis	crisis	NOUN
american_scientific_journal-7672	620	29	also	also	ADV
american_scientific_journal-7672	620	30	increased	increase	VERB
american_scientific_journal-7672	620	31	their	their	PRON
american_scientific_journal-7672	620	32	accruals	accrual	NOUN
american_scientific_journal-7672	620	33	following	follow	VERB
american_scientific_journal-7672	620	34	ifrs	ifrs	ADJ
american_scientific_journal-7672	620	35	introduction	introduction	NOUN
american_scientific_journal-7672	620	36	.	.	PUNCT
american_scientific_journal-7672	621	1	similarly	similarly	ADV
american_scientific_journal-7672	621	2	,	,	PUNCT
american_scientific_journal-7672	621	3	we	we	PRON
american_scientific_journal-7672	621	4	contribute	contribute	VERB
american_scientific_journal-7672	621	5	new	new	ADJ
american_scientific_journal-7672	621	6	knowledge	knowledge	NOUN
american_scientific_journal-7672	621	7	relevant	relevant	ADJ
american_scientific_journal-7672	621	8	to	to	ADP
american_scientific_journal-7672	621	9	academics	academic	NOUN
american_scientific_journal-7672	621	10	and	and	CCONJ
american_scientific_journal-7672	621	11	professionals	professional	NOUN
american_scientific_journal-7672	621	12	,	,	PUNCT
american_scientific_journal-7672	621	13	as	as	SCONJ
american_scientific_journal-7672	621	14	we	we	PRON
american_scientific_journal-7672	621	15	have	have	AUX
american_scientific_journal-7672	621	16	proved	prove	VERB
american_scientific_journal-7672	621	17	that	that	SCONJ
american_scientific_journal-7672	621	18	ifrs	ifrs	PROPN
american_scientific_journal-7672	621	19	was	be	AUX
american_scientific_journal-7672	621	20	ineffective	ineffective	ADJ
american_scientific_journal-7672	621	21	in	in	ADP
american_scientific_journal-7672	621	22	controlling	control	VERB
american_scientific_journal-7672	621	23	falsified	falsified	ADJ
american_scientific_journal-7672	621	24	statements	statement	NOUN
american_scientific_journal-7672	621	25	.	.	PUNCT
american_scientific_journal-7672	622	1	we	we	PRON
american_scientific_journal-7672	622	2	have	have	AUX
american_scientific_journal-7672	622	3	revealed	reveal	VERB
american_scientific_journal-7672	622	4	that	that	SCONJ
american_scientific_journal-7672	622	5	larger	large	ADJ
american_scientific_journal-7672	622	6	companies	company	NOUN
american_scientific_journal-7672	622	7	were	be	AUX
american_scientific_journal-7672	622	8	often	often	ADV
american_scientific_journal-7672	622	9	more	more	ADV
american_scientific_journal-7672	622	10	vulnerable	vulnerable	ADJ
american_scientific_journal-7672	622	11	to	to	ADP
american_scientific_journal-7672	622	12	earnings	earning	NOUN
american_scientific_journal-7672	622	13	management	management	NOUN
american_scientific_journal-7672	622	14	,	,	PUNCT
american_scientific_journal-7672	622	15	and	and	CCONJ
american_scientific_journal-7672	622	16	have	have	AUX
american_scientific_journal-7672	622	17	found	find	VERB
american_scientific_journal-7672	622	18	that	that	SCONJ
american_scientific_journal-7672	622	19	big	big	ADJ
american_scientific_journal-7672	622	20	auditing	auditing	NOUN
american_scientific_journal-7672	622	21	companies	company	NOUN
american_scientific_journal-7672	622	22	do	do	AUX
american_scientific_journal-7672	622	23	not	not	PART
american_scientific_journal-7672	622	24	always	always	ADV
american_scientific_journal-7672	622	25	prevent	prevent	VERB
american_scientific_journal-7672	622	26	falsified	falsified	ADJ
american_scientific_journal-7672	622	27	statements	statement	NOUN
american_scientific_journal-7672	622	28	,	,	PUNCT
american_scientific_journal-7672	622	29	while	while	SCONJ
american_scientific_journal-7672	622	30	when	when	SCONJ
american_scientific_journal-7672	622	31	firms	firm	NOUN
american_scientific_journal-7672	622	32	change	change	VERB
american_scientific_journal-7672	622	33	their	their	PRON
american_scientific_journal-7672	622	34	auditors	auditor	NOUN
american_scientific_journal-7672	622	35	there	there	PRON
american_scientific_journal-7672	622	36	is	be	VERB
american_scientific_journal-7672	622	37	a	a	DET
american_scientific_journal-7672	622	38	reduced	reduced	ADJ
american_scientific_journal-7672	622	39	incidence	incidence	NOUN
american_scientific_journal-7672	622	40	of	of	ADP
american_scientific_journal-7672	622	41	earnings	earning	NOUN
american_scientific_journal-7672	622	42	management	management	NOUN
american_scientific_journal-7672	622	43	.	.	PUNCT
american_scientific_journal-7672	623	1	furthermore	furthermore	ADV
american_scientific_journal-7672	623	2	,	,	PUNCT
american_scientific_journal-7672	623	3	our	our	PRON
american_scientific_journal-7672	623	4	results	result	NOUN
american_scientific_journal-7672	623	5	provide	provide	VERB
american_scientific_journal-7672	623	6	insights	insight	NOUN
american_scientific_journal-7672	623	7	into	into	ADP
american_scientific_journal-7672	623	8	another	another	DET
american_scientific_journal-7672	623	9	major	major	ADJ
american_scientific_journal-7672	623	10	issue	issue	NOUN
american_scientific_journal-7672	623	11	relating	relate	VERB
american_scientific_journal-7672	623	12	to	to	ADP
american_scientific_journal-7672	623	13	ifrs	ifrs	PROPN
american_scientific_journal-7672	623	14	:	:	PUNCT
american_scientific_journal-7672	623	15	the	the	DET
american_scientific_journal-7672	623	16	initial	initial	ADJ
american_scientific_journal-7672	623	17	advantages	advantage	NOUN
american_scientific_journal-7672	623	18	of	of	ADP
american_scientific_journal-7672	623	19	adoption	adoption	NOUN
american_scientific_journal-7672	623	20	do	do	AUX
american_scientific_journal-7672	623	21	not	not	PART
american_scientific_journal-7672	623	22	seem	seem	VERB
american_scientific_journal-7672	623	23	to	to	PART
american_scientific_journal-7672	623	24	be	be	AUX
american_scientific_journal-7672	623	25	maintained	maintain	VERB
american_scientific_journal-7672	623	26	,	,	PUNCT
american_scientific_journal-7672	623	27	as	as	SCONJ
american_scientific_journal-7672	623	28	we	we	PRON
american_scientific_journal-7672	623	29	detected	detect	VERB
american_scientific_journal-7672	623	30	differences	difference	NOUN
american_scientific_journal-7672	623	31	in	in	ADP
american_scientific_journal-7672	623	32	year	year	NOUN
american_scientific_journal-7672	623	33	-	-	PUNCT
american_scientific_journal-7672	623	34	on	on	ADP
american_scientific_journal-7672	623	35	-	-	PUNCT
american_scientific_journal-7672	623	36	year	year	NOUN
american_scientific_journal-7672	623	37	performance	performance	NOUN
american_scientific_journal-7672	623	38	,	,	PUNCT
american_scientific_journal-7672	623	39	even	even	ADV
american_scientific_journal-7672	623	40	in	in	ADP
american_scientific_journal-7672	623	41	the	the	DET
american_scientific_journal-7672	623	42	same	same	ADJ
american_scientific_journal-7672	623	43	country	country	NOUN
american_scientific_journal-7672	623	44	.	.	PUNCT
american_scientific_journal-7672	624	1	references	reference	NOUN
american_scientific_journal-7672	624	2	[	[	X
american_scientific_journal-7672	624	3	1	1	NUM
american_scientific_journal-7672	624	4	]	]	SYM
american_scientific_journal-7672	624	5	byard	byard	ADV
american_scientific_journal-7672	624	6	,	,	PUNCT
american_scientific_journal-7672	624	7	d.	d.	PROPN
american_scientific_journal-7672	624	8	,	,	PUNCT
american_scientific_journal-7672	624	9	li	li	PROPN
american_scientific_journal-7672	624	10	,	,	PUNCT
american_scientific_journal-7672	624	11	y.	y.	PROPN
american_scientific_journal-7672	624	12	and	and	CCONJ
american_scientific_journal-7672	624	13	yu	yu	PROPN
american_scientific_journal-7672	624	14	,	,	PUNCT
american_scientific_journal-7672	624	15	y.	y.	PROPN
american_scientific_journal-7672	624	16	,	,	PUNCT
american_scientific_journal-7672	624	17	(	(	PUNCT
american_scientific_journal-7672	624	18	2011	2011	NUM
american_scientific_journal-7672	624	19	)	)	PUNCT
american_scientific_journal-7672	624	20	,	,	PUNCT
american_scientific_journal-7672	624	21	“	"	PUNCT
american_scientific_journal-7672	624	22	the	the	DET
american_scientific_journal-7672	624	23	effect	effect	NOUN
american_scientific_journal-7672	624	24	of	of	ADP
american_scientific_journal-7672	624	25	mandatory	mandatory	ADJ
american_scientific_journal-7672	624	26	ifrs	ifrs	NOUN
american_scientific_journal-7672	624	27	adoption	adoption	NOUN
american_scientific_journal-7672	624	28	on	on	ADP
american_scientific_journal-7672	624	29	financial	financial	ADJ
american_scientific_journal-7672	624	30	analysts	analyst	NOUN
american_scientific_journal-7672	624	31	’	’	PART
american_scientific_journal-7672	624	32	information	information	NOUN
american_scientific_journal-7672	624	33	environment	environment	NOUN
american_scientific_journal-7672	624	34	”	"	PUNCT
american_scientific_journal-7672	624	35	,	,	PUNCT
american_scientific_journal-7672	624	36	journal	journal	NOUN
american_scientific_journal-7672	624	37	of	of	ADP
american_scientific_journal-7672	624	38	accounting	accounting	NOUN
american_scientific_journal-7672	624	39	research	research	NOUN
american_scientific_journal-7672	624	40	49	49	NUM
american_scientific_journal-7672	624	41	,	,	PUNCT
american_scientific_journal-7672	624	42	pp	pp	ADJ
american_scientific_journal-7672	624	43	.	.	PUNCT
american_scientific_journal-7672	625	1	69	69	NUM
american_scientific_journal-7672	625	2	-	-	SYM
american_scientific_journal-7672	625	3	96	96	NUM
american_scientific_journal-7672	625	4	.	.	PUNCT
american_scientific_journal-7672	626	1	[	[	X
american_scientific_journal-7672	626	2	2	2	NUM
american_scientific_journal-7672	626	3	]	]	PUNCT
american_scientific_journal-7672	626	4	frankel	frankel	PROPN
american_scientific_journal-7672	626	5	,	,	PUNCT
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american_scientific_journal-7672	626	7	and	and	CCONJ
american_scientific_journal-7672	626	8	li	li	PROPN
american_scientific_journal-7672	626	9	,	,	PUNCT
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american_scientific_journal-7672	626	11	,	,	PUNCT
american_scientific_journal-7672	626	12	(	(	PUNCT
american_scientific_journal-7672	626	13	2004	2004	NUM
american_scientific_journal-7672	626	14	)	)	PUNCT
american_scientific_journal-7672	626	15	,	,	PUNCT
american_scientific_journal-7672	626	16	“	"	PUNCT
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american_scientific_journal-7672	626	18	of	of	ADP
american_scientific_journal-7672	626	19	a	a	DET
american_scientific_journal-7672	626	20	firm	firm	NOUN
american_scientific_journal-7672	626	21	's	's	PART
american_scientific_journal-7672	626	22	information	information	NOUN
american_scientific_journal-7672	626	23	environment	environment	NOUN
american_scientific_journal-7672	626	24	and	and	CCONJ
american_scientific_journal-7672	626	25	the	the	DET
american_scientific_journal-7672	626	26	information	information	NOUN
american_scientific_journal-7672	626	27	asymmetry	asymmetry	NOUN
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american_scientific_journal-7672	626	32	”	"	PUNCT
american_scientific_journal-7672	626	33	,	,	PUNCT
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american_scientific_journal-7672	626	39	,	,	PUNCT
american_scientific_journal-7672	626	40	37(2	37(2	PRON
american_scientific_journal-7672	626	41	)	)	PUNCT
american_scientific_journal-7672	626	42	,	,	PUNCT
american_scientific_journal-7672	626	43	pp	pp	PROPN
american_scientific_journal-7672	626	44	.	.	PUNCT
american_scientific_journal-7672	627	1	229	229	NUM
american_scientific_journal-7672	627	2	-	-	SYM
american_scientific_journal-7672	627	3	259	259	NUM
american_scientific_journal-7672	627	4	.	.	PUNCT
american_scientific_journal-7672	628	1	[	[	X
american_scientific_journal-7672	628	2	3	3	NUM
american_scientific_journal-7672	628	3	]	]	X
american_scientific_journal-7672	628	4	bushman	bushman	PROPN
american_scientific_journal-7672	628	5	,	,	PUNCT
american_scientific_journal-7672	628	6	r.	r.	PROPN
american_scientific_journal-7672	628	7	and	and	CCONJ
american_scientific_journal-7672	628	8	piotroski	piotroski	PROPN
american_scientific_journal-7672	628	9	,	,	PUNCT
american_scientific_journal-7672	628	10	j.	j.	PROPN
american_scientific_journal-7672	628	11	,	,	PUNCT
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american_scientific_journal-7672	628	14	)	)	PUNCT
american_scientific_journal-7672	628	15	,	,	PUNCT
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american_scientific_journal-7672	628	18	reporting	reporting	NOUN
american_scientific_journal-7672	628	19	incentives	incentive	NOUN
american_scientific_journal-7672	628	20	for	for	ADP
american_scientific_journal-7672	628	21	conservative	conservative	ADJ
american_scientific_journal-7672	628	22	accounting	accounting	NOUN
american_scientific_journal-7672	628	23	:	:	PUNCT
american_scientific_journal-7672	628	24	the	the	DET
american_scientific_journal-7672	628	25	influence	influence	NOUN
american_scientific_journal-7672	628	26	of	of	ADP
american_scientific_journal-7672	628	27	legal	legal	ADJ
american_scientific_journal-7672	628	28	and	and	CCONJ
american_scientific_journal-7672	628	29	political	political	ADJ
american_scientific_journal-7672	628	30	institutions	institution	NOUN
american_scientific_journal-7672	628	31	”	"	PUNCT
american_scientific_journal-7672	628	32	,	,	PUNCT
american_scientific_journal-7672	628	33	journal	journal	NOUN
american_scientific_journal-7672	628	34	of	of	ADP
american_scientific_journal-7672	628	35	accounting	accounting	NOUN
american_scientific_journal-7672	628	36	and	and	CCONJ
american_scientific_journal-7672	628	37	economics	economic	NOUN
american_scientific_journal-7672	628	38	[	[	X
american_scientific_journal-7672	628	39	4	4	NUM
american_scientific_journal-7672	628	40	]	]	X
american_scientific_journal-7672	628	41	sun	sun	NOUN
american_scientific_journal-7672	628	42	,	,	PUNCT
american_scientific_journal-7672	628	43	k.	k.	PROPN
american_scientific_journal-7672	628	44	,	,	PUNCT
american_scientific_journal-7672	628	45	(	(	PUNCT
american_scientific_journal-7672	628	46	2006	2006	NUM
american_scientific_journal-7672	628	47	)	)	PUNCT
american_scientific_journal-7672	628	48	,	,	PUNCT
american_scientific_journal-7672	628	49	“	"	PUNCT
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american_scientific_journal-7672	628	51	reporting	reporting	NOUN
american_scientific_journal-7672	628	52	quality	quality	NOUN
american_scientific_journal-7672	628	53	,	,	PUNCT
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american_scientific_journal-7672	628	55	allocation	allocation	NOUN
american_scientific_journal-7672	628	56	efficiency	efficiency	NOUN
american_scientific_journal-7672	628	57	,	,	PUNCT
american_scientific_journal-7672	628	58	and	and	CCONJ
american_scientific_journal-7672	628	59	financing	financing	NOUN
american_scientific_journal-7672	628	60	structure	structure	NOUN
american_scientific_journal-7672	628	61	:	:	PUNCT
american_scientific_journal-7672	628	62	an	an	DET
american_scientific_journal-7672	628	63	international	international	ADJ
american_scientific_journal-7672	628	64	study	study	NOUN
american_scientific_journal-7672	628	65	”	"	PUNCT
american_scientific_journal-7672	628	66	,	,	PUNCT
american_scientific_journal-7672	628	67	working	working	NOUN
american_scientific_journal-7672	628	68	paper	paper	NOUN
american_scientific_journal-7672	628	69	,	,	PUNCT
american_scientific_journal-7672	628	70	university	university	NOUN
american_scientific_journal-7672	628	71	of	of	ADP
american_scientific_journal-7672	628	72	hawaii	hawaii	PROPN
american_scientific_journal-7672	628	73	at	at	ADP
american_scientific_journal-7672	628	74	manoa	manoa	PROPN
american_scientific_journal-7672	628	75	.	.	PUNCT
american_scientific_journal-7672	629	1	[	[	X
american_scientific_journal-7672	629	2	5	5	NUM
american_scientific_journal-7672	629	3	]	]	X
american_scientific_journal-7672	629	4	walton	walton	PROPN
american_scientific_journal-7672	629	5	,	,	PUNCT
american_scientific_journal-7672	629	6	p.	p.	PROPN
american_scientific_journal-7672	629	7	,	,	PUNCT
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american_scientific_journal-7672	629	9	2004	2004	NUM
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american_scientific_journal-7672	629	11	,	,	PUNCT
american_scientific_journal-7672	629	12	“	"	PUNCT
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american_scientific_journal-7672	629	14	39	39	NUM
american_scientific_journal-7672	629	15	:	:	PUNCT
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american_scientific_journal-7672	629	17	different	different	ADJ
american_scientific_journal-7672	629	18	accounting	accounting	NOUN
american_scientific_journal-7672	629	19	models	model	NOUN
american_scientific_journal-7672	629	20	collide	collide	VERB
american_scientific_journal-7672	629	21	”	"	PUNCT
american_scientific_journal-7672	629	22	,	,	PUNCT
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american_scientific_journal-7672	629	24	in	in	ADP
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american_scientific_journal-7672	629	26	,	,	PUNCT
american_scientific_journal-7672	629	27	s1	s1	PROPN
american_scientific_journal-7672	629	28	,	,	PUNCT
american_scientific_journal-7672	629	29	pp	pp	ADJ
american_scientific_journal-7672	629	30	.	.	PUNCT
american_scientific_journal-7672	630	1	5	5	NUM
american_scientific_journal-7672	630	2	-	-	SYM
american_scientific_journal-7672	630	3	16	16	NUM
american_scientific_journal-7672	630	4	.	.	PUNCT
american_scientific_journal-7672	631	1	[	[	X
american_scientific_journal-7672	631	2	6	6	NUM
american_scientific_journal-7672	631	3	]	]	SYM
american_scientific_journal-7672	631	4	soderstrom	soderstrom	NOUN
american_scientific_journal-7672	631	5	,	,	PUNCT
american_scientific_journal-7672	631	6	s.	s.	PROPN
american_scientific_journal-7672	631	7	and	and	CCONJ
american_scientific_journal-7672	631	8	sun	sun	PROPN
american_scientific_journal-7672	631	9	,	,	PUNCT
american_scientific_journal-7672	631	10	k.	k.	PROPN
american_scientific_journal-7672	631	11	,	,	PUNCT
american_scientific_journal-7672	631	12	(	(	PUNCT
american_scientific_journal-7672	631	13	2007	2007	NUM
american_scientific_journal-7672	631	14	)	)	PUNCT
american_scientific_journal-7672	631	15	,	,	PUNCT
american_scientific_journal-7672	631	16	“	"	PUNCT
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american_scientific_journal-7672	631	18	adoption	adoption	NOUN
american_scientific_journal-7672	631	19	and	and	CCONJ
american_scientific_journal-7672	631	20	accounting	accounting	NOUN
american_scientific_journal-7672	631	21	quality	quality	NOUN
american_scientific_journal-7672	631	22	:	:	PUNCT
american_scientific_journal-7672	631	23	a	a	DET
american_scientific_journal-7672	631	24	review	review	NOUN
american_scientific_journal-7672	631	25	”	"	PUNCT
american_scientific_journal-7672	631	26	,	,	PUNCT
american_scientific_journal-7672	631	27	european	european	ADJ
american_scientific_journal-7672	631	28	accounting	accounting	PROPN
american_scientific_journal-7672	631	29	review	review	PROPN
american_scientific_journal-7672	631	30	,	,	PUNCT
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american_scientific_journal-7672	631	34	,	,	PUNCT
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american_scientific_journal-7672	631	36	.	.	PROPN
american_scientific_journal-7672	631	37	4	4	NUM
american_scientific_journal-7672	631	38	,	,	PUNCT
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american_scientific_journal-7672	631	40	.	.	PUNCT
american_scientific_journal-7672	632	1	675	675	NUM
american_scientific_journal-7672	632	2	-	-	SYM
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american_scientific_journal-7672	632	4	.	.	PUNCT
american_scientific_journal-7672	633	1	[	[	X
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american_scientific_journal-7672	633	5	,	,	PUNCT
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american_scientific_journal-7672	633	7	,	,	PUNCT
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american_scientific_journal-7672	633	9	,	,	PUNCT
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american_scientific_journal-7672	633	11	and	and	CCONJ
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american_scientific_journal-7672	633	13	,	,	PUNCT
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american_scientific_journal-7672	633	15	,	,	PUNCT
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american_scientific_journal-7672	633	19	,	,	PUNCT
american_scientific_journal-7672	633	20	“	"	PUNCT
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american_scientific_journal-7672	633	22	management	management	NOUN
american_scientific_journal-7672	633	23	and	and	CCONJ
american_scientific_journal-7672	633	24	investor	investor	NOUN
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american_scientific_journal-7672	633	26	:	:	PUNCT
american_scientific_journal-7672	633	27	an	an	DET
american_scientific_journal-7672	633	28	international	international	ADJ
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american_scientific_journal-7672	633	30	”	"	PUNCT
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american_scientific_journal-7672	633	35	69	69	NUM
american_scientific_journal-7672	633	36	:	:	PUNCT
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american_scientific_journal-7672	633	38	.	.	PUNCT
american_scientific_journal-7672	634	1	505	505	NUM
american_scientific_journal-7672	634	2	-	-	SYM
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american_scientific_journal-7672	635	9	,	,	PUNCT
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american_scientific_journal-7672	635	18	-	-	PUNCT
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american_scientific_journal-7672	635	25	and	and	CCONJ
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american_scientific_journal-7672	635	41	,	,	PUNCT
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american_scientific_journal-7672	635	43	-	-	PUNCT
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american_scientific_journal-7672	636	7	(	(	PUNCT
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american_scientific_journal-7672	636	22	and	and	CCONJ
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american_scientific_journal-7672	636	25	of	of	ADP
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american_scientific_journal-7672	636	29	at	at	ADP
american_scientific_journal-7672	636	30	:	:	PUNCT
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american_scientific_journal-7672	636	33	.	.	PUNCT
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american_scientific_journal-7672	637	4	research	research	NOUN
american_scientific_journal-7672	637	5	journal	journal	NOUN
american_scientific_journal-7672	637	6	for	for	ADP
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american_scientific_journal-7672	637	8	,	,	PUNCT
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american_scientific_journal-7672	637	10	,	,	PUNCT
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american_scientific_journal-7672	637	21	,	,	PUNCT
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american_scientific_journal-7672	637	23	,	,	PUNCT
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american_scientific_journal-7672	637	26	-	-	SYM
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american_scientific_journal-7672	637	33	,	,	PUNCT
american_scientific_journal-7672	637	34	p.	p.	PROPN
american_scientific_journal-7672	637	35	,	,	PUNCT
american_scientific_journal-7672	637	36	kim	kim	PROPN
american_scientific_journal-7672	637	37	,	,	PUNCT
american_scientific_journal-7672	637	38	y.	y.	PROPN
american_scientific_journal-7672	637	39	and	and	CCONJ
american_scientific_journal-7672	637	40	mathur	mathur	PROPN
american_scientific_journal-7672	637	41	,	,	PUNCT
american_scientific_journal-7672	637	42	i.	i.	PROPN
american_scientific_journal-7672	637	43	,	,	PUNCT
american_scientific_journal-7672	637	44	(	(	PUNCT
american_scientific_journal-7672	637	45	2008	2008	NUM
american_scientific_journal-7672	637	46	)	)	PUNCT
american_scientific_journal-7672	637	47	,	,	PUNCT
american_scientific_journal-7672	637	48	“	"	PUNCT
american_scientific_journal-7672	637	49	does	do	AUX
american_scientific_journal-7672	637	50	corporate	corporate	ADJ
american_scientific_journal-7672	637	51	diversification	diversification	NOUN
american_scientific_journal-7672	637	52	exacerbate	exacerbate	VERB
american_scientific_journal-7672	637	53	or	or	CCONJ
american_scientific_journal-7672	637	54	mitigate	mitigate	VERB
american_scientific_journal-7672	637	55	earnings	earning	NOUN
american_scientific_journal-7672	637	56	management	management	NOUN
american_scientific_journal-7672	637	57	?	?	PUNCT
american_scientific_journal-7672	638	1	an	an	DET
american_scientific_journal-7672	638	2	empirical	empirical	ADJ
american_scientific_journal-7672	638	3	analysis	analysis	NOUN
american_scientific_journal-7672	638	4	”	"	PUNCT
american_scientific_journal-7672	638	5	,	,	PUNCT
american_scientific_journal-7672	638	6	international	international	ADJ
american_scientific_journal-7672	638	7	review	review	NOUN
american_scientific_journal-7672	638	8	of	of	ADP
american_scientific_journal-7672	638	9	financial	financial	ADJ
american_scientific_journal-7672	638	10	analysis	analysis	NOUN
american_scientific_journal-7672	638	11	,	,	PUNCT
american_scientific_journal-7672	638	12	17(5	17(5	NUM
american_scientific_journal-7672	638	13	)	)	PUNCT
american_scientific_journal-7672	638	14	,	,	PUNCT
american_scientific_journal-7672	638	15	pp	pp	ADP
american_scientific_journal-7672	638	16	.	.	PUNCT
american_scientific_journal-7672	638	17	1087	1087	NUM
american_scientific_journal-7672	638	18	-	-	SYM
american_scientific_journal-7672	638	19	1109	1109	NUM
american_scientific_journal-7672	638	20	.	.	PUNCT
american_scientific_journal-7672	639	1	[	[	X
american_scientific_journal-7672	639	2	11	11	NUM
american_scientific_journal-7672	639	3	]	]	PUNCT
american_scientific_journal-7672	639	4	healy	healy	PROPN
american_scientific_journal-7672	639	5	,	,	PUNCT
american_scientific_journal-7672	639	6	p.	p.	NOUN
american_scientific_journal-7672	639	7	and	and	CCONJ
american_scientific_journal-7672	639	8	wahlen	wahlen	PROPN
american_scientific_journal-7672	639	9	,	,	PUNCT
american_scientific_journal-7672	639	10	j.	j.	PROPN
american_scientific_journal-7672	639	11	,	,	PUNCT
american_scientific_journal-7672	639	12	(	(	PUNCT
american_scientific_journal-7672	639	13	1999	1999	NUM
american_scientific_journal-7672	639	14	)	)	PUNCT
american_scientific_journal-7672	639	15	,	,	PUNCT
american_scientific_journal-7672	639	16	“	"	PUNCT
american_scientific_journal-7672	639	17	a	a	DET
american_scientific_journal-7672	639	18	review	review	NOUN
american_scientific_journal-7672	639	19	of	of	ADP
american_scientific_journal-7672	639	20	the	the	DET
american_scientific_journal-7672	639	21	earnings	earning	NOUN
american_scientific_journal-7672	639	22	management	management	NOUN
american_scientific_journal-7672	639	23	literature	literature	NOUN
american_scientific_journal-7672	639	24	and	and	CCONJ
american_scientific_journal-7672	639	25	its	its	PRON
american_scientific_journal-7672	639	26	implications	implication	NOUN
american_scientific_journal-7672	639	27	for	for	ADP
american_scientific_journal-7672	639	28	standard	standard	ADJ
american_scientific_journal-7672	639	29	setting	setting	NOUN
american_scientific_journal-7672	639	30	”	"	PUNCT
american_scientific_journal-7672	639	31	,	,	PUNCT
american_scientific_journal-7672	639	32	accounting	accounting	NOUN
american_scientific_journal-7672	639	33	horizons	horizon	NOUN
american_scientific_journal-7672	639	34	,	,	PUNCT
american_scientific_journal-7672	639	35	13	13	NUM
american_scientific_journal-7672	639	36	,	,	PUNCT
american_scientific_journal-7672	639	37	pp	pp	ADJ
american_scientific_journal-7672	639	38	.	.	PUNCT
american_scientific_journal-7672	640	1	365	365	NUM
american_scientific_journal-7672	640	2	-	-	SYM
american_scientific_journal-7672	640	3	383	383	NUM
american_scientific_journal-7672	640	4	.	.	PUNCT
american_scientific_journal-7672	641	1	[	[	X
american_scientific_journal-7672	641	2	12	12	NUM
american_scientific_journal-7672	641	3	]	]	X
american_scientific_journal-7672	641	4	elliot	elliot	PROPN
american_scientific_journal-7672	641	5	,	,	PUNCT
american_scientific_journal-7672	641	6	r.k	r.k	PROPN
american_scientific_journal-7672	641	7	.	.	PROPN
american_scientific_journal-7672	641	8	,	,	PUNCT
american_scientific_journal-7672	641	9	and	and	CCONJ
american_scientific_journal-7672	641	10	willingham	willingham	PROPN
american_scientific_journal-7672	641	11	,	,	PUNCT
american_scientific_journal-7672	641	12	j.j	j.j	PROPN
american_scientific_journal-7672	641	13	.	.	PROPN
american_scientific_journal-7672	641	14	(	(	PUNCT
american_scientific_journal-7672	641	15	1980	1980	NUM
american_scientific_journal-7672	641	16	)	)	PUNCT
american_scientific_journal-7672	641	17	,	,	PUNCT
american_scientific_journal-7672	641	18	“	"	PUNCT
american_scientific_journal-7672	641	19	management	management	NOUN
american_scientific_journal-7672	641	20	fraud	fraud	NOUN
american_scientific_journal-7672	641	21	:	:	PUNCT
american_scientific_journal-7672	641	22	detection	detection	NOUN
american_scientific_journal-7672	641	23	and	and	CCONJ
american_scientific_journal-7672	641	24	deterrence	deterrence	NOUN
american_scientific_journal-7672	641	25	”	"	PUNCT
american_scientific_journal-7672	641	26	,	,	PUNCT
american_scientific_journal-7672	641	27	new	new	PROPN
american_scientific_journal-7672	641	28	york	york	PROPN
american_scientific_journal-7672	641	29	:	:	PUNCT
american_scientific_journal-7672	641	30	petro	petro	NOUN
american_scientific_journal-7672	641	31	celli	celli	NOUN
american_scientific_journal-7672	641	32	books	book	NOUN
american_scientific_journal-7672	641	33	.	.	PUNCT
american_scientific_journal-7672	642	1	[	[	X
american_scientific_journal-7672	642	2	13	13	NUM
american_scientific_journal-7672	642	3	]	]	SYM
american_scientific_journal-7672	642	4	schipper	schipper	PROPN
american_scientific_journal-7672	642	5	,	,	PUNCT
american_scientific_journal-7672	642	6	k.	k.	PROPN
american_scientific_journal-7672	642	7	,	,	PUNCT
american_scientific_journal-7672	642	8	(	(	PUNCT
american_scientific_journal-7672	642	9	1989	1989	NUM
american_scientific_journal-7672	642	10	)	)	PUNCT
american_scientific_journal-7672	642	11	,	,	PUNCT
american_scientific_journal-7672	642	12	“	"	PUNCT
american_scientific_journal-7672	642	13	earnings	earning	NOUN
american_scientific_journal-7672	642	14	management	management	NOUN
american_scientific_journal-7672	642	15	”	"	PUNCT
american_scientific_journal-7672	642	16	,	,	PUNCT
american_scientific_journal-7672	642	17	accounting	accounting	NOUN
american_scientific_journal-7672	642	18	horizons	horizon	NOUN
american_scientific_journal-7672	642	19	,	,	PUNCT
american_scientific_journal-7672	642	20	3(4	3(4	NUM
american_scientific_journal-7672	642	21	)	)	PUNCT
american_scientific_journal-7672	642	22	,	,	PUNCT
american_scientific_journal-7672	642	23	pp	pp	ADP
american_scientific_journal-7672	642	24	.	.	PUNCT
american_scientific_journal-7672	643	1	91	91	NUM
american_scientific_journal-7672	643	2	-	-	SYM
american_scientific_journal-7672	643	3	102	102	NUM
american_scientific_journal-7672	643	4	.	.	PUNCT
american_scientific_journal-7672	644	1	[	[	X
american_scientific_journal-7672	644	2	14	14	NUM
american_scientific_journal-7672	644	3	]	]	X
american_scientific_journal-7672	644	4	mulford	mulford	PROPN
american_scientific_journal-7672	644	5	,	,	PUNCT
american_scientific_journal-7672	644	6	c.	c.	PROPN
american_scientific_journal-7672	644	7	w.	w.	PROPN
american_scientific_journal-7672	644	8	and	and	CCONJ
american_scientific_journal-7672	644	9	comiskey	comiskey	PROPN
american_scientific_journal-7672	644	10	,	,	PUNCT
american_scientific_journal-7672	644	11	e.	e.	PROPN
american_scientific_journal-7672	644	12	e.	e.	PROPN
american_scientific_journal-7672	644	13	,	,	PUNCT
american_scientific_journal-7672	644	14	(	(	PUNCT
american_scientific_journal-7672	644	15	2002	2002	NUM
american_scientific_journal-7672	644	16	)	)	PUNCT
american_scientific_journal-7672	644	17	,	,	PUNCT
american_scientific_journal-7672	644	18	“	"	PUNCT
american_scientific_journal-7672	644	19	the	the	DET
american_scientific_journal-7672	644	20	financial	financial	ADJ
american_scientific_journal-7672	644	21	numbers	number	NOUN
american_scientific_journal-7672	644	22	game	game	NOUN
american_scientific_journal-7672	644	23	,	,	PUNCT
american_scientific_journal-7672	644	24	detecting	detect	VERB
american_scientific_journal-7672	644	25	creative	creative	ADJ
american_scientific_journal-7672	644	26	accounting	accounting	NOUN
american_scientific_journal-7672	644	27	practices	practice	NOUN
american_scientific_journal-7672	644	28	”	"	PUNCT
american_scientific_journal-7672	644	29	canada	canada	PROPN
american_scientific_journal-7672	644	30	:	:	PUNCT
american_scientific_journal-7672	645	1	john	john	PROPN
american_scientific_journal-7672	645	2	wiley	wiley	PROPN
american_scientific_journal-7672	645	3	and	and	CCONJ
american_scientific_journal-7672	645	4	sons	son	NOUN
american_scientific_journal-7672	645	5	.	.	PUNCT
american_scientific_journal-7672	645	6	inc	inc	PROPN
american_scientific_journal-7672	645	7	.	.	PUNCT
american_scientific_journal-7672	646	1	[	[	X
american_scientific_journal-7672	646	2	15	15	NUM
american_scientific_journal-7672	646	3	]	]	PUNCT
american_scientific_journal-7672	646	4	weibenberger	weibenberger	NOUN
american_scientific_journal-7672	646	5	,	,	PUNCT
american_scientific_journal-7672	646	6	b.	b.	PROPN
american_scientific_journal-7672	646	7	stahl	stahl	PROPN
american_scientific_journal-7672	646	8	,	,	PUNCT
american_scientific_journal-7672	646	9	a.	a.	NOUN
american_scientific_journal-7672	646	10	and	and	CCONJ
american_scientific_journal-7672	646	11	vorstius	vorstius	PROPN
american_scientific_journal-7672	646	12	,	,	PUNCT
american_scientific_journal-7672	646	13	s.	s.	PROPN
american_scientific_journal-7672	646	14	(	(	PUNCT
american_scientific_journal-7672	646	15	2004	2004	NUM
american_scientific_journal-7672	646	16	)	)	PUNCT
american_scientific_journal-7672	646	17	,	,	PUNCT
american_scientific_journal-7672	646	18	changing	change	VERB
american_scientific_journal-7672	646	19	from	from	ADP
american_scientific_journal-7672	646	20	german	german	ADJ
american_scientific_journal-7672	646	21	gaap	gaap	NOUN
american_scientific_journal-7672	646	22	to	to	ADP
american_scientific_journal-7672	646	23	ifrs	ifrs	PROPN
american_scientific_journal-7672	646	24	or	or	CCONJ
american_scientific_journal-7672	646	25	us	us	PROPN
american_scientific_journal-7672	646	26	gaap	gaap	PROPN
american_scientific_journal-7672	646	27	:	:	PUNCT
american_scientific_journal-7672	646	28	a	a	DET
american_scientific_journal-7672	646	29	survey	survey	NOUN
american_scientific_journal-7672	646	30	of	of	ADP
american_scientific_journal-7672	646	31	german	german	ADJ
american_scientific_journal-7672	646	32	companies	company	NOUN
american_scientific_journal-7672	646	33	,	,	PUNCT
american_scientific_journal-7672	646	34	accounting	account	VERB
american_scientific_journal-7672	646	35	in	in	ADP
american_scientific_journal-7672	646	36	europe	europe	PROPN
american_scientific_journal-7672	646	37	,	,	PUNCT
american_scientific_journal-7672	646	38	vol.1	vol.1	NUM
american_scientific_journal-7672	646	39	:	:	PUNCT
american_scientific_journal-7672	646	40	169	169	NUM
american_scientific_journal-7672	646	41	-	-	SYM
american_scientific_journal-7672	646	42	189	189	NUM
american_scientific_journal-7672	646	43	.	.	PUNCT
american_scientific_journal-7672	647	1	[	[	X
american_scientific_journal-7672	647	2	16	16	NUM
american_scientific_journal-7672	647	3	]	]	X
american_scientific_journal-7672	647	4	brüggemann	brüggemann	PROPN
american_scientific_journal-7672	647	5	,	,	PUNCT
american_scientific_journal-7672	647	6	u.	u.	PROPN
american_scientific_journal-7672	647	7	,	,	PUNCT
american_scientific_journal-7672	647	8	hitz	hitz	PROPN
american_scientific_journal-7672	647	9	,	,	PUNCT
american_scientific_journal-7672	647	10	j.	j.	PROPN
american_scientific_journal-7672	647	11	and	and	CCONJ
american_scientific_journal-7672	647	12	sellhorn	sellhorn	ADJ
american_scientific_journal-7672	647	13	,	,	PUNCT
american_scientific_journal-7672	647	14	t.	t.	PROPN
american_scientific_journal-7672	647	15	,	,	PUNCT
american_scientific_journal-7672	647	16	(	(	PUNCT
american_scientific_journal-7672	647	17	2013	2013	NUM
american_scientific_journal-7672	647	18	)	)	PUNCT
american_scientific_journal-7672	647	19	,	,	PUNCT
american_scientific_journal-7672	647	20	“	"	PUNCT
american_scientific_journal-7672	647	21	intended	intend	VERB
american_scientific_journal-7672	647	22	and	and	CCONJ
american_scientific_journal-7672	647	23	unintended	unintended	ADJ
american_scientific_journal-7672	647	24	consequences	consequence	NOUN
american_scientific_journal-7672	647	25	of	of	ADP
american_scientific_journal-7672	647	26	mandatory	mandatory	ADJ
american_scientific_journal-7672	647	27	ifrs	ifrs	NOUN
american_scientific_journal-7672	647	28	adoption	adoption	NOUN
american_scientific_journal-7672	647	29	:	:	PUNCT
american_scientific_journal-7672	647	30	a	a	DET
american_scientific_journal-7672	647	31	review	review	NOUN
american_scientific_journal-7672	647	32	of	of	ADP
american_scientific_journal-7672	647	33	extant	extant	ADJ
american_scientific_journal-7672	647	34	evidence	evidence	NOUN
american_scientific_journal-7672	647	35	and	and	CCONJ
american_scientific_journal-7672	647	36	suggestions	suggestion	NOUN
american_scientific_journal-7672	647	37	for	for	ADP
american_scientific_journal-7672	647	38	future	future	ADJ
american_scientific_journal-7672	647	39	research	research	NOUN
american_scientific_journal-7672	647	40	”	"	PUNCT
american_scientific_journal-7672	647	41	,	,	PUNCT
american_scientific_journal-7672	647	42	european	european	ADJ
american_scientific_journal-7672	647	43	accounting	accounting	PROPN
american_scientific_journal-7672	647	44	review	review	PROPN
american_scientific_journal-7672	647	45	,	,	PUNCT
american_scientific_journal-7672	647	46	22(1	22(1	NUM
american_scientific_journal-7672	647	47	):	):	PUNCT
american_scientific_journal-7672	647	48	pp	pp	ADJ
american_scientific_journal-7672	647	49	.	.	PUNCT
american_scientific_journal-7672	648	1	1	1	NUM
american_scientific_journal-7672	648	2	-	-	SYM
american_scientific_journal-7672	648	3	37	37	NUM
american_scientific_journal-7672	648	4	.	.	PUNCT
american_scientific_journal-7672	649	1	[	[	X
american_scientific_journal-7672	649	2	17	17	NUM
american_scientific_journal-7672	649	3	]	]	X
american_scientific_journal-7672	649	4	sucher	sucher	NOUN
american_scientific_journal-7672	649	5	,	,	PUNCT
american_scientific_journal-7672	649	6	p.	p.	NOUN
american_scientific_journal-7672	649	7	and	and	CCONJ
american_scientific_journal-7672	649	8	alexander	alexander	PROPN
american_scientific_journal-7672	649	9	,	,	PUNCT
american_scientific_journal-7672	649	10	d.	d.	PROPN
american_scientific_journal-7672	649	11	,	,	PUNCT
american_scientific_journal-7672	649	12	(	(	PUNCT
american_scientific_journal-7672	649	13	2002	2002	NUM
american_scientific_journal-7672	649	14	)	)	PUNCT
american_scientific_journal-7672	649	15	,	,	PUNCT
american_scientific_journal-7672	649	16	“	"	PUNCT
american_scientific_journal-7672	649	17	ias	ia	NOUN
american_scientific_journal-7672	649	18	:	:	PUNCT
american_scientific_journal-7672	649	19	issues	issue	NOUN
american_scientific_journal-7672	649	20	of	of	ADP
american_scientific_journal-7672	649	21	country	country	NOUN
american_scientific_journal-7672	649	22	,	,	PUNCT
american_scientific_journal-7672	649	23	sector	sector	NOUN
american_scientific_journal-7672	649	24	and	and	CCONJ
american_scientific_journal-7672	649	25	audit	audit	NOUN
american_scientific_journal-7672	649	26	firm	firm	ADJ
american_scientific_journal-7672	649	27	compliance	compliance	NOUN
american_scientific_journal-7672	649	28	in	in	ADP
american_scientific_journal-7672	649	29	emerging	emerge	VERB
american_scientific_journal-7672	649	30	economies	economy	NOUN
american_scientific_journal-7672	649	31	”	"	PUNCT
american_scientific_journal-7672	649	32	,	,	PUNCT
american_scientific_journal-7672	649	33	london	london	PROPN
american_scientific_journal-7672	649	34	:	:	PUNCT
american_scientific_journal-7672	649	35	centre	centre	NOUN
american_scientific_journal-7672	649	36	for	for	ADP
american_scientific_journal-7672	649	37	business	business	NOUN
american_scientific_journal-7672	649	38	performance	performance	NOUN
american_scientific_journal-7672	649	39	of	of	ADP
american_scientific_journal-7672	649	40	the	the	DET
american_scientific_journal-7672	649	41	institute	institute	PROPN
american_scientific_journal-7672	649	42	of	of	ADP
american_scientific_journal-7672	649	43	chartered	charter	VERB
american_scientific_journal-7672	649	44	accountants	accountant	NOUN
american_scientific_journal-7672	649	45	in	in	ADP
american_scientific_journal-7672	649	46	england	england	PROPN
american_scientific_journal-7672	649	47	and	and	CCONJ
american_scientific_journal-7672	649	48	wales	wale	NOUN
american_scientific_journal-7672	649	49	.	.	PUNCT
american_scientific_journal-7672	650	1	[	[	X
american_scientific_journal-7672	650	2	18	18	NUM
american_scientific_journal-7672	650	3	]	]	PUNCT
american_scientific_journal-7672	650	4	aisbitt	aisbitt	PROPN
american_scientific_journal-7672	650	5	s.	s.	PROPN
american_scientific_journal-7672	650	6	,	,	PUNCT
american_scientific_journal-7672	650	7	(	(	PUNCT
american_scientific_journal-7672	650	8	2006	2006	NUM
american_scientific_journal-7672	650	9	)	)	PUNCT
american_scientific_journal-7672	650	10	,	,	PUNCT
american_scientific_journal-7672	650	11	“	"	PUNCT
american_scientific_journal-7672	650	12	assessing	assess	VERB
american_scientific_journal-7672	650	13	the	the	DET
american_scientific_journal-7672	650	14	effect	effect	NOUN
american_scientific_journal-7672	650	15	of	of	ADP
american_scientific_journal-7672	650	16	the	the	DET
american_scientific_journal-7672	650	17	transition	transition	NOUN
american_scientific_journal-7672	650	18	to	to	ADP
american_scientific_journal-7672	650	19	ifrs	ifrs	PROPN
american_scientific_journal-7672	650	20	on	on	ADP
american_scientific_journal-7672	650	21	equity	equity	NOUN
american_scientific_journal-7672	650	22	:	:	PUNCT
american_scientific_journal-7672	650	23	the	the	DET
american_scientific_journal-7672	650	24	case	case	NOUN
american_scientific_journal-7672	650	25	of	of	ADP
american_scientific_journal-7672	650	26	the	the	DET
american_scientific_journal-7672	650	27	ftse	ftse	NOUN
american_scientific_journal-7672	650	28	100	100	NUM
american_scientific_journal-7672	650	29	”	"	PUNCT
american_scientific_journal-7672	650	30	,	,	PUNCT
american_scientific_journal-7672	650	31	accounting	account	VERB
american_scientific_journal-7672	650	32	in	in	ADP
american_scientific_journal-7672	650	33	europe	europe	PROPN
american_scientific_journal-7672	650	34	,	,	PUNCT
american_scientific_journal-7672	650	35	vol.3	vol.3	PROPN
american_scientific_journal-7672	650	36	,	,	PUNCT
american_scientific_journal-7672	650	37	pp	pp	ADJ
american_scientific_journal-7672	650	38	.	.	PUNCT
american_scientific_journal-7672	650	39	117	117	NUM
american_scientific_journal-7672	650	40	-	-	SYM
american_scientific_journal-7672	650	41	133	133	NUM
american_scientific_journal-7672	650	42	.	.	PUNCT
american_scientific_journal-7672	651	1	[	[	X
american_scientific_journal-7672	651	2	19	19	NUM
american_scientific_journal-7672	651	3	]	]	X
american_scientific_journal-7672	651	4	christensen	christensen	PROPN
american_scientific_journal-7672	651	5	,	,	PUNCT
american_scientific_journal-7672	651	6	h.b	h.b	PROPN
american_scientific_journal-7672	651	7	.	.	PROPN
american_scientific_journal-7672	651	8	,	,	PUNCT
american_scientific_journal-7672	651	9	lee	lee	PROPN
american_scientific_journal-7672	651	10	,	,	PUNCT
american_scientific_journal-7672	651	11	e.	e.	PROPN
american_scientific_journal-7672	651	12	,	,	PUNCT
american_scientific_journal-7672	651	13	and	and	CCONJ
american_scientific_journal-7672	651	14	walker	walker	PROPN
american_scientific_journal-7672	651	15	,	,	PUNCT
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american_scientific_journal-7672	651	17	,	,	PUNCT
american_scientific_journal-7672	651	18	(	(	PUNCT
american_scientific_journal-7672	651	19	2008	2008	NUM
american_scientific_journal-7672	651	20	)	)	PUNCT
american_scientific_journal-7672	651	21	,	,	PUNCT
american_scientific_journal-7672	651	22	“	"	PUNCT
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american_scientific_journal-7672	651	24	or	or	CCONJ
american_scientific_journal-7672	651	25	standards	standard	NOUN
american_scientific_journal-7672	651	26	:	:	PUNCT
american_scientific_journal-7672	651	27	what	what	PRON
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american_scientific_journal-7672	651	30	quality	quality	NOUN
american_scientific_journal-7672	651	31	changes	change	NOUN
american_scientific_journal-7672	651	32	around	around	ADP
american_scientific_journal-7672	651	33	ifrs	ifrs	NOUN
american_scientific_journal-7672	651	34	adoption	adoption	NOUN
american_scientific_journal-7672	651	35	?	?	PUNCT
american_scientific_journal-7672	651	36	”	"	PUNCT
american_scientific_journal-7672	651	37	financial	financial	ADJ
american_scientific_journal-7672	651	38	accounting	accounting	NOUN
american_scientific_journal-7672	651	39	and	and	CCONJ
american_scientific_journal-7672	651	40	reporting	reporting	NOUN
american_scientific_journal-7672	651	41	section	section	NOUN
american_scientific_journal-7672	651	42	(	(	PUNCT
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american_scientific_journal-7672	651	44	)	)	PUNCT
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american_scientific_journal-7672	651	46	,	,	PUNCT
american_scientific_journal-7672	651	47	the	the	DET
american_scientific_journal-7672	651	48	american	american	PROPN
american_scientific_journal-7672	651	49	accounting	accounting	PROPN
american_scientific_journal-7672	651	50	association	association	PROPN
american_scientific_journal-7672	651	51	.	.	PUNCT
american_scientific_journal-7672	652	1	[	[	X
american_scientific_journal-7672	652	2	20	20	NUM
american_scientific_journal-7672	652	3	]	]	X
american_scientific_journal-7672	652	4	horton	horton	PROPN
american_scientific_journal-7672	652	5	j.	j.	PROPN
american_scientific_journal-7672	652	6	and	and	CCONJ
american_scientific_journal-7672	652	7	serafeim	serafeim	PROPN
american_scientific_journal-7672	652	8	g.	g.	PROPN
american_scientific_journal-7672	652	9	,	,	PUNCT
american_scientific_journal-7672	652	10	(	(	PUNCT
american_scientific_journal-7672	652	11	2006	2006	NUM
american_scientific_journal-7672	652	12	)	)	PUNCT
american_scientific_journal-7672	652	13	,	,	PUNCT
american_scientific_journal-7672	652	14	“	"	PUNCT
american_scientific_journal-7672	652	15	market	market	NOUN
american_scientific_journal-7672	652	16	response	response	NOUN
american_scientific_journal-7672	652	17	to	to	ADP
american_scientific_journal-7672	652	18	and	and	CCONJ
american_scientific_journal-7672	652	19	the	the	DET
american_scientific_journal-7672	652	20	value	value	NOUN
american_scientific_journal-7672	652	21	relevance	relevance	NOUN
american_scientific_journal-7672	652	22	of	of	ADP
american_scientific_journal-7672	652	23	reconciliation	reconciliation	NOUN
american_scientific_journal-7672	652	24	adjustments	adjustment	NOUN
american_scientific_journal-7672	652	25	from	from	ADP
american_scientific_journal-7672	652	26	uk	uk	PROPN
american_scientific_journal-7672	652	27	gaap	gaap	PROPN
american_scientific_journal-7672	652	28	to	to	ADP
american_scientific_journal-7672	652	29	ifrs	ifrs	PROPN
american_scientific_journal-7672	652	30	gaap	gaap	PROPN
american_scientific_journal-7672	652	31	:	:	PUNCT
american_scientific_journal-7672	652	32	first	first	ADJ
american_scientific_journal-7672	652	33	evidence	evidence	NOUN
american_scientific_journal-7672	652	34	from	from	ADP
american_scientific_journal-7672	652	35	the	the	DET
american_scientific_journal-7672	652	36	uk	uk	PROPN
american_scientific_journal-7672	652	37	”	"	PUNCT
american_scientific_journal-7672	652	38	,	,	PUNCT
american_scientific_journal-7672	652	39	available	available	ADJ
american_scientific_journal-7672	652	40	at	at	ADP
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american_scientific_journal-7672	652	42	.	.	PUNCT
american_scientific_journal-7672	653	1	[	[	X
american_scientific_journal-7672	653	2	21	21	NUM
american_scientific_journal-7672	653	3	]	]	X
american_scientific_journal-7672	653	4	callao	callao	PROPN
american_scientific_journal-7672	653	5	,	,	PUNCT
american_scientific_journal-7672	653	6	s.	s.	PROPN
american_scientific_journal-7672	653	7	,	,	PUNCT
american_scientific_journal-7672	653	8	jarne	jarne	PROPN
american_scientific_journal-7672	653	9	,	,	PUNCT
american_scientific_journal-7672	653	10	j.	j.	PROPN
american_scientific_journal-7672	653	11	i.	i.	PROPN
american_scientific_journal-7672	653	12	,	,	PUNCT
american_scientific_journal-7672	653	13	and	and	CCONJ
american_scientific_journal-7672	653	14	lainez	lainez	PROPN
american_scientific_journal-7672	653	15	,	,	PUNCT
american_scientific_journal-7672	653	16	j.	j.	PROPN
american_scientific_journal-7672	653	17	a.	a.	PROPN
american_scientific_journal-7672	653	18	,	,	PUNCT
american_scientific_journal-7672	653	19	(	(	PUNCT
american_scientific_journal-7672	653	20	2007	2007	NUM
american_scientific_journal-7672	653	21	)	)	PUNCT
american_scientific_journal-7672	653	22	,	,	PUNCT
american_scientific_journal-7672	653	23	“	"	PUNCT
american_scientific_journal-7672	653	24	adoption	adoption	NOUN
american_scientific_journal-7672	653	25	of	of	ADP
american_scientific_journal-7672	653	26	lfrs	lfrs	ADJ
american_scientific_journal-7672	653	27	in	in	ADP
american_scientific_journal-7672	653	28	spain	spain	PROPN
american_scientific_journal-7672	653	29	:	:	PUNCT
american_scientific_journal-7672	653	30	effect	effect	NOUN
american_scientific_journal-7672	653	31	on	on	ADP
american_scientific_journal-7672	653	32	the	the	DET
american_scientific_journal-7672	653	33	comparability	comparability	NOUN
american_scientific_journal-7672	653	34	and	and	CCONJ
american_scientific_journal-7672	653	35	relevance	relevance	NOUN
american_scientific_journal-7672	653	36	of	of	ADP
american_scientific_journal-7672	653	37	financial	financial	ADJ
american_scientific_journal-7672	653	38	reporting	reporting	NOUN
american_scientific_journal-7672	653	39	”	"	PUNCT
american_scientific_journal-7672	653	40	,	,	PUNCT
american_scientific_journal-7672	653	41	journal	journal	NOUN
american_scientific_journal-7672	653	42	of	of	ADP
american_scientific_journal-7672	653	43	international	international	ADJ
american_scientific_journal-7672	653	44	accounting	accounting	NOUN
american_scientific_journal-7672	653	45	,	,	PUNCT
american_scientific_journal-7672	653	46	auditing	auditing	NOUN
american_scientific_journal-7672	653	47	and	and	CCONJ
american_scientific_journal-7672	653	48	taxation	taxation	NOUN
american_scientific_journal-7672	653	49	,	,	PUNCT
american_scientific_journal-7672	653	50	16(2	16(2	NUM
american_scientific_journal-7672	653	51	):	):	PUNCT
american_scientific_journal-7672	653	52	pp.148	pp.148	NOUN
american_scientific_journal-7672	653	53	-	-	NOUN
american_scientific_journal-7672	653	54	178	178	NUM
american_scientific_journal-7672	653	55	.	.	PUNCT
american_scientific_journal-7672	654	1	[	[	X
american_scientific_journal-7672	654	2	22	22	NUM
american_scientific_journal-7672	654	3	]	]	X
american_scientific_journal-7672	654	4	de	de	PROPN
american_scientific_journal-7672	654	5	jong	jong	PROPN
american_scientific_journal-7672	654	6	,	,	PUNCT
american_scientific_journal-7672	654	7	a.	a.	NOUN
american_scientific_journal-7672	654	8	,	,	PUNCT
american_scientific_journal-7672	654	9	rosellón	rosellón	NOUN
american_scientific_journal-7672	654	10	,	,	PUNCT
american_scientific_journal-7672	654	11	c.	c.	PROPN
american_scientific_journal-7672	654	12	,	,	PUNCT
american_scientific_journal-7672	654	13	miguel	miguel	PROPN
american_scientific_journal-7672	654	14	,	,	PUNCT
american_scientific_journal-7672	654	15	a.	a.	NOUN
american_scientific_journal-7672	654	16	and	and	CCONJ
american_scientific_journal-7672	654	17	verwijmeren	verwijmeren	NOUN
american_scientific_journal-7672	654	18	,	,	PUNCT
american_scientific_journal-7672	654	19	p.	p.	NOUN
american_scientific_journal-7672	654	20	,	,	PUNCT
american_scientific_journal-7672	654	21	(	(	PUNCT
american_scientific_journal-7672	654	22	2006	2006	NUM
american_scientific_journal-7672	654	23	)	)	PUNCT
american_scientific_journal-7672	654	24	,	,	PUNCT
american_scientific_journal-7672	654	25	“	"	PUNCT
american_scientific_journal-7672	654	26	the	the	DET
american_scientific_journal-7672	654	27	economic	economic	ADJ
american_scientific_journal-7672	654	28	consequences	consequence	NOUN
american_scientific_journal-7672	654	29	of	of	ADP
american_scientific_journal-7672	654	30	ifrs	ifrs	PROPN
american_scientific_journal-7672	654	31	:	:	PUNCT
american_scientific_journal-7672	654	32	the	the	DET
american_scientific_journal-7672	654	33	impact	impact	NOUN
american_scientific_journal-7672	654	34	of	of	ADP
american_scientific_journal-7672	654	35	ias	ias	PROPN
american_scientific_journal-7672	654	36	32	32	NUM
american_scientific_journal-7672	654	37	on	on	ADP
american_scientific_journal-7672	654	38	preference	preference	NOUN
american_scientific_journal-7672	654	39	shares	share	NOUN
american_scientific_journal-7672	654	40	in	in	ADP
american_scientific_journal-7672	654	41	the	the	DET
american_scientific_journal-7672	654	42	netherlands	netherland	NOUN
american_scientific_journal-7672	654	43	”	"	PUNCT
american_scientific_journal-7672	654	44	,	,	PUNCT
american_scientific_journal-7672	654	45	working	working	NOUN
american_scientific_journal-7672	654	46	paper	paper	NOUN
american_scientific_journal-7672	654	47	,	,	PUNCT
american_scientific_journal-7672	654	48	erasmus	erasmus	PROPN
american_scientific_journal-7672	654	49	research	research	PROPN
american_scientific_journal-7672	654	50	institute	institute	PROPN
american_scientific_journal-7672	654	51	of	of	ADP
american_scientific_journal-7672	654	52	management	management	NOUN
american_scientific_journal-7672	654	53	.	.	PUNCT
american_scientific_journal-7672	655	1	[	[	X
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american_scientific_journal-7672	655	3	]	]	X
american_scientific_journal-7672	655	4	cordazzo	cordazzo	NOUN
american_scientific_journal-7672	655	5	,	,	PUNCT
american_scientific_journal-7672	655	6	m.	m.	NOUN
american_scientific_journal-7672	655	7	,	,	PUNCT
american_scientific_journal-7672	655	8	(	(	PUNCT
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american_scientific_journal-7672	655	10	)	)	PUNCT
american_scientific_journal-7672	655	11	,	,	PUNCT
american_scientific_journal-7672	655	12	“	"	PUNCT
american_scientific_journal-7672	655	13	the	the	DET
american_scientific_journal-7672	655	14	impact	impact	NOUN
american_scientific_journal-7672	655	15	of	of	ADP
american_scientific_journal-7672	655	16	ias	ias	PROPN
american_scientific_journal-7672	655	17	/	/	SYM
american_scientific_journal-7672	655	18	ifrs	ifrs	PROPN
american_scientific_journal-7672	655	19	on	on	ADP
american_scientific_journal-7672	655	20	accounting	accounting	NOUN
american_scientific_journal-7672	655	21	practices	practice	NOUN
american_scientific_journal-7672	655	22	:	:	PUNCT
american_scientific_journal-7672	655	23	evidences	evidence	NOUN
american_scientific_journal-7672	655	24	from	from	ADP
american_scientific_journal-7672	655	25	italian	italian	ADJ
american_scientific_journal-7672	655	26	listed	list	VERB
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american_scientific_journal-7672	655	28	”	"	PUNCT
american_scientific_journal-7672	655	29	,	,	PUNCT
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american_scientific_journal-7672	655	31	of	of	ADP
american_scientific_journal-7672	655	32	european	european	PROPN
american_scientific_journal-7672	655	33	accounting	accounting	PROPN
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american_scientific_journal-7672	655	35	,	,	PUNCT
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american_scientific_journal-7672	655	37	.	.	PUNCT
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american_scientific_journal-7672	656	6	,	,	PUNCT
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american_scientific_journal-7672	656	16	,	,	PUNCT
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american_scientific_journal-7672	656	19	the	the	DET
american_scientific_journal-7672	656	20	impact	impact	NOUN
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american_scientific_journal-7672	656	26	(	(	PUNCT
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american_scientific_journal-7672	656	31	reporting	reporting	NOUN
american_scientific_journal-7672	656	32	:	:	PUNCT
american_scientific_journal-7672	656	33	the	the	DET
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american_scientific_journal-7672	656	35	of	of	ADP
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american_scientific_journal-7672	656	38	,	,	PUNCT
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american_scientific_journal-7672	656	40	paper	paper	NOUN
american_scientific_journal-7672	656	41	,	,	PUNCT
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american_scientific_journal-7672	656	43	of	of	ADP
american_scientific_journal-7672	656	44	the	the	DET
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american_scientific_journal-7672	656	46	.	.	PUNCT
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american_scientific_journal-7672	657	5	,	,	PUNCT
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american_scientific_journal-7672	657	7	,	,	PUNCT
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american_scientific_journal-7672	657	11	,	,	PUNCT
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american_scientific_journal-7672	657	13	different	different	ADJ
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american_scientific_journal-7672	657	15	to	to	ADP
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american_scientific_journal-7672	657	17	reporting	reporting	NOUN
american_scientific_journal-7672	657	18	regulation	regulation	NOUN
american_scientific_journal-7672	657	19	:	:	PUNCT
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american_scientific_journal-7672	657	25	”	"	PUNCT
american_scientific_journal-7672	657	26	,	,	PUNCT
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american_scientific_journal-7672	657	28	and	and	CCONJ
american_scientific_journal-7672	657	29	business	business	NOUN
american_scientific_journal-7672	657	30	research	research	NOUN
american_scientific_journal-7672	657	31	,	,	PUNCT
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american_scientific_journal-7672	657	35	.	.	PUNCT
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american_scientific_journal-7672	658	2	-	-	SYM
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american_scientific_journal-7672	658	4	.	.	PUNCT
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american_scientific_journal-7672	659	5	,	,	PUNCT
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american_scientific_journal-7672	659	7	,	,	PUNCT
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american_scientific_journal-7672	659	11	,	,	PUNCT
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american_scientific_journal-7672	659	13	accounting	account	VERB
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american_scientific_journal-7672	659	15	in	in	ADP
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american_scientific_journal-7672	659	17	ifrs	ifrs	PROPN
american_scientific_journal-7672	659	18	era	era	NOUN
american_scientific_journal-7672	659	19	”	"	PUNCT
american_scientific_journal-7672	659	20	,	,	PUNCT
american_scientific_journal-7672	659	21	australian	australian	ADJ
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american_scientific_journal-7672	659	23	review	review	PROPN
american_scientific_journal-7672	659	24	,	,	PUNCT
american_scientific_journal-7672	659	25	18(3	18(3	NUM
american_scientific_journal-7672	659	26	):	):	PUNCT
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american_scientific_journal-7672	659	28	.	.	PUNCT
american_scientific_journal-7672	660	1	191	191	NUM
american_scientific_journal-7672	660	2	-	-	SYM
american_scientific_journal-7672	660	3	198	198	NUM
american_scientific_journal-7672	660	4	.	.	PUNCT
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american_scientific_journal-7672	661	2	academic	academic	ADJ
american_scientific_journal-7672	661	3	scientific	scientific	ADJ
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american_scientific_journal-7672	661	5	journal	journal	NOUN
american_scientific_journal-7672	661	6	for	for	ADP
american_scientific_journal-7672	661	7	engineering	engineering	NOUN
american_scientific_journal-7672	661	8	,	,	PUNCT
american_scientific_journal-7672	661	9	technology	technology	NOUN
american_scientific_journal-7672	661	10	,	,	PUNCT
american_scientific_journal-7672	661	11	and	and	CCONJ
american_scientific_journal-7672	661	12	sciences	science	NOUN
american_scientific_journal-7672	661	13	(	(	PUNCT
american_scientific_journal-7672	661	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	661	15	)	)	PUNCT
american_scientific_journal-7672	661	16	(	(	PUNCT
american_scientific_journal-7672	661	17	2022	2022	NUM
american_scientific_journal-7672	661	18	)	)	PUNCT
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american_scientific_journal-7672	661	20	89	89	NUM
american_scientific_journal-7672	661	21	,	,	PUNCT
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american_scientific_journal-7672	661	23	,	,	PUNCT
american_scientific_journal-7672	661	24	pp	pp	ADV
american_scientific_journal-7672	661	25	73	73	NUM
american_scientific_journal-7672	661	26	-	-	SYM
american_scientific_journal-7672	661	27	123	123	NUM
american_scientific_journal-7672	661	28	100	100	NUM
american_scientific_journal-7672	661	29	[	[	X
american_scientific_journal-7672	661	30	27	27	NUM
american_scientific_journal-7672	661	31	]	]	SYM
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american_scientific_journal-7672	661	33	,	,	PUNCT
american_scientific_journal-7672	661	34	t.	t.	NOUN
american_scientific_journal-7672	661	35	and	and	CCONJ
american_scientific_journal-7672	661	36	gornik	gornik	PROPN
american_scientific_journal-7672	661	37	-	-	PUNCT
american_scientific_journal-7672	661	38	tomaszewski	tomaszewski	ADJ
american_scientific_journal-7672	661	39	,	,	PUNCT
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american_scientific_journal-7672	661	41	,	,	PUNCT
american_scientific_journal-7672	661	42	(	(	PUNCT
american_scientific_journal-7672	661	43	2006	2006	NUM
american_scientific_journal-7672	661	44	)	)	PUNCT
american_scientific_journal-7672	661	45	,	,	PUNCT
american_scientific_journal-7672	661	46	“	"	PUNCT
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american_scientific_journal-7672	661	48	of	of	ADP
american_scientific_journal-7672	661	49	the	the	DET
american_scientific_journal-7672	661	50	‘	'	PUNCT
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american_scientific_journal-7672	661	52	’	'	PUNCT
american_scientific_journal-7672	661	53	for	for	ADP
american_scientific_journal-7672	661	54	research	research	NOUN
american_scientific_journal-7672	661	55	into	into	ADP
american_scientific_journal-7672	661	56	the	the	DET
american_scientific_journal-7672	661	57	international	international	ADJ
american_scientific_journal-7672	661	58	differences	difference	NOUN
american_scientific_journal-7672	661	59	in	in	ADP
american_scientific_journal-7672	661	60	accountingsystems	accountingsystem	NOUN
american_scientific_journal-7672	661	61	”	"	PUNCT
american_scientific_journal-7672	661	62	,	,	PUNCT
american_scientific_journal-7672	661	63	accounting	account	VERB
american_scientific_journal-7672	661	64	in	in	ADP
american_scientific_journal-7672	661	65	europe	europe	PROPN
american_scientific_journal-7672	661	66	,	,	PUNCT
american_scientific_journal-7672	661	67	vol	vol	NOUN
american_scientific_journal-7672	661	68	.	.	PROPN
american_scientific_journal-7672	662	1	3	3	NUM
american_scientific_journal-7672	662	2	,	,	PUNCT
american_scientific_journal-7672	662	3	no	no	INTJ
american_scientific_journal-7672	662	4	.	.	NOUN
american_scientific_journal-7672	662	5	1	1	NUM
american_scientific_journal-7672	662	6	:	:	PUNCT
american_scientific_journal-7672	662	7	pp.187217	pp.187217	NOUN
american_scientific_journal-7672	662	8	.	.	PUNCT
american_scientific_journal-7672	663	1	[	[	X
american_scientific_journal-7672	663	2	28	28	NUM
american_scientific_journal-7672	663	3	]	]	X
american_scientific_journal-7672	663	4	o’connell	o’connell	INTJ
american_scientific_journal-7672	663	5	v.	v.	PROPN
american_scientific_journal-7672	663	6	and	and	CCONJ
american_scientific_journal-7672	663	7	sullivan	sullivan	PROPN
american_scientific_journal-7672	663	8	k.	k.	PROPN
american_scientific_journal-7672	663	9	,	,	PUNCT
american_scientific_journal-7672	663	10	(	(	PUNCT
american_scientific_journal-7672	663	11	2008	2008	NUM
american_scientific_journal-7672	663	12	)	)	PUNCT
american_scientific_journal-7672	663	13	,	,	PUNCT
american_scientific_journal-7672	663	14	“	"	PUNCT
american_scientific_journal-7672	663	15	the	the	DET
american_scientific_journal-7672	663	16	impact	impact	NOUN
american_scientific_journal-7672	663	17	of	of	ADP
american_scientific_journal-7672	663	18	mandatory	mandatory	ADJ
american_scientific_journal-7672	663	19	conversion	conversion	NOUN
american_scientific_journal-7672	663	20	to	to	ADP
american_scientific_journal-7672	663	21	ifrs	ifrs	NOUN
american_scientific_journal-7672	663	22	on	on	ADP
american_scientific_journal-7672	663	23	the	the	DET
american_scientific_journal-7672	663	24	net	net	ADJ
american_scientific_journal-7672	663	25	income	income	NOUN
american_scientific_journal-7672	663	26	of	of	ADP
american_scientific_journal-7672	663	27	ftseurofirst	ftseurofirst	ADJ
american_scientific_journal-7672	663	28	80	80	NUM
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american_scientific_journal-7672	663	30	”	"	PUNCT
american_scientific_journal-7672	663	31	,	,	PUNCT
american_scientific_journal-7672	663	32	the	the	DET
american_scientific_journal-7672	663	33	journal	journal	NOUN
american_scientific_journal-7672	663	34	of	of	ADP
american_scientific_journal-7672	663	35	applied	apply	VERB
american_scientific_journal-7672	663	36	research	research	NOUN
american_scientific_journal-7672	663	37	in	in	ADP
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american_scientific_journal-7672	663	39	and	and	CCONJ
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american_scientific_journal-7672	663	41	,	,	PUNCT
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american_scientific_journal-7672	663	43	.	.	PROPN
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american_scientific_journal-7672	664	2	,	,	PUNCT
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american_scientific_journal-7672	664	4	.	.	PUNCT
american_scientific_journal-7672	665	1	17	17	NUM
american_scientific_journal-7672	665	2	-	-	SYM
american_scientific_journal-7672	665	3	26	26	NUM
american_scientific_journal-7672	665	4	.	.	PUNCT
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american_scientific_journal-7672	666	3	]	]	X
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american_scientific_journal-7672	666	5	,	,	PUNCT
american_scientific_journal-7672	666	6	c.	c.	PROPN
american_scientific_journal-7672	666	7	,	,	PUNCT
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american_scientific_journal-7672	666	9	,	,	PUNCT
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american_scientific_journal-7672	666	11	,	,	PUNCT
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american_scientific_journal-7672	666	13	,	,	PUNCT
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american_scientific_journal-7672	666	16	,	,	PUNCT
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american_scientific_journal-7672	666	18	,	,	PUNCT
american_scientific_journal-7672	666	19	j.	j.	PROPN
american_scientific_journal-7672	666	20	a	a	PROPN
american_scientific_journal-7672	666	21	..	..	PUNCT
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american_scientific_journal-7672	666	25	,	,	PUNCT
american_scientific_journal-7672	666	26	“	"	PUNCT
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american_scientific_journal-7672	666	32	the	the	DET
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american_scientific_journal-7672	666	34	financial	financial	ADJ
american_scientific_journal-7672	666	35	reporting	reporting	NOUN
american_scientific_journal-7672	666	36	”	"	PUNCT
american_scientific_journal-7672	666	37	,	,	PUNCT
american_scientific_journal-7672	666	38	working	working	NOUN
american_scientific_journal-7672	666	39	paper	paper	NOUN
american_scientific_journal-7672	666	40	presented	present	VERB
american_scientific_journal-7672	666	41	at	at	ADP
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american_scientific_journal-7672	666	43	31	31	NUM
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american_scientific_journal-7672	667	5	,	,	PUNCT
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american_scientific_journal-7672	667	7	,	,	PUNCT
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american_scientific_journal-7672	667	9	,	,	PUNCT
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american_scientific_journal-7672	667	11	,	,	PUNCT
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american_scientific_journal-7672	667	13	,	,	PUNCT
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american_scientific_journal-7672	667	15	and	and	CCONJ
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american_scientific_journal-7672	667	17	.	.	PUNCT
american_scientific_journal-7672	667	18	,	,	PUNCT
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american_scientific_journal-7672	667	21	,	,	PUNCT
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american_scientific_journal-7672	667	31	the	the	DET
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american_scientific_journal-7672	667	33	:	:	PUNCT
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american_scientific_journal-7672	667	36	on	on	ADP
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american_scientific_journal-7672	667	47	,	,	PUNCT
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american_scientific_journal-7672	668	2	-	-	SYM
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american_scientific_journal-7672	668	4	.	.	PUNCT
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american_scientific_journal-7672	669	5	,	,	PUNCT
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american_scientific_journal-7672	669	8	,	,	PUNCT
american_scientific_journal-7672	669	9	and	and	CCONJ
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american_scientific_journal-7672	669	11	,	,	PUNCT
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american_scientific_journal-7672	669	14	,	,	PUNCT
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american_scientific_journal-7672	669	18	,	,	PUNCT
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american_scientific_journal-7672	670	5	,	,	PUNCT
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american_scientific_journal-7672	670	7	,	,	PUNCT
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american_scientific_journal-7672	670	9	,	,	PUNCT
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american_scientific_journal-7672	670	13	,	,	PUNCT
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american_scientific_journal-7672	670	20	“	"	PUNCT
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american_scientific_journal-7672	670	26	the	the	DET
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american_scientific_journal-7672	670	32	.	.	PUNCT
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american_scientific_journal-7672	674	2	-	-	SYM
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american_scientific_journal-7672	675	11	,	,	PUNCT
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american_scientific_journal-7672	675	26	and	and	CCONJ
american_scientific_journal-7672	675	27	change	change	NOUN
american_scientific_journal-7672	675	28	in	in	ADP
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american_scientific_journal-7672	675	30	”	"	PUNCT
american_scientific_journal-7672	675	31	.	.	PUNCT
american_scientific_journal-7672	676	1	journal	journal	PROPN
american_scientific_journal-7672	676	2	of	of	ADP
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american_scientific_journal-7672	676	4	and	and	CCONJ
american_scientific_journal-7672	676	5	economics	economic	NOUN
american_scientific_journal-7672	676	6	,	,	PUNCT
american_scientific_journal-7672	676	7	56	56	NUM
american_scientific_journal-7672	676	8	,	,	PUNCT
american_scientific_journal-7672	676	9	147	147	NUM
american_scientific_journal-7672	676	10	-	-	SYM
american_scientific_journal-7672	676	11	177	177	NUM
american_scientific_journal-7672	676	12	.	.	PUNCT
american_scientific_journal-7672	677	1	[	[	X
american_scientific_journal-7672	677	2	34	34	NUM
american_scientific_journal-7672	677	3	]	]	SYM
american_scientific_journal-7672	677	4	guay	guay	X
american_scientific_journal-7672	677	5	,	,	PUNCT
american_scientific_journal-7672	677	6	w.	w.	NOUN
american_scientific_journal-7672	677	7	and	and	CCONJ
american_scientific_journal-7672	677	8	verrecchia	verrecchia	PROPN
american_scientific_journal-7672	677	9	,	,	PUNCT
american_scientific_journal-7672	677	10	r.	r.	PROPN
american_scientific_journal-7672	677	11	,	,	PUNCT
american_scientific_journal-7672	677	12	(	(	PUNCT
american_scientific_journal-7672	677	13	2007	2007	NUM
american_scientific_journal-7672	677	14	)	)	PUNCT
american_scientific_journal-7672	677	15	,	,	PUNCT
american_scientific_journal-7672	677	16	“	"	PUNCT
american_scientific_journal-7672	677	17	conservative	conservative	ADJ
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american_scientific_journal-7672	677	19	”	"	PUNCT
american_scientific_journal-7672	677	20	,	,	PUNCT
american_scientific_journal-7672	677	21	working	working	NOUN
american_scientific_journal-7672	677	22	paper	paper	NOUN
american_scientific_journal-7672	677	23	,	,	PUNCT
american_scientific_journal-7672	677	24	university	university	NOUN
american_scientific_journal-7672	677	25	of	of	ADP
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american_scientific_journal-7672	677	27	.	.	PUNCT
american_scientific_journal-7672	678	1	[	[	X
american_scientific_journal-7672	678	2	35	35	NUM
american_scientific_journal-7672	678	3	]	]	X
american_scientific_journal-7672	678	4	armstrong	armstrong	PROPN
american_scientific_journal-7672	678	5	,	,	PUNCT
american_scientific_journal-7672	678	6	c.	c.	PROPN
american_scientific_journal-7672	678	7	,	,	PUNCT
american_scientific_journal-7672	678	8	barth	barth	PROPN
american_scientific_journal-7672	678	9	e.	e.	PROPN
american_scientific_journal-7672	678	10	m.	m.	PROPN
american_scientific_journal-7672	678	11	and	and	CCONJ
american_scientific_journal-7672	678	12	jagolinzer	jagolinzer	PROPN
american_scientific_journal-7672	678	13	,	,	PUNCT
american_scientific_journal-7672	678	14	a.	a.	NOUN
american_scientific_journal-7672	678	15	,	,	PUNCT
american_scientific_journal-7672	678	16	(	(	PUNCT
american_scientific_journal-7672	678	17	2007	2007	NUM
american_scientific_journal-7672	678	18	)	)	PUNCT
american_scientific_journal-7672	678	19	,	,	PUNCT
american_scientific_journal-7672	678	20	“	"	PUNCT
american_scientific_journal-7672	678	21	market	market	NOUN
american_scientific_journal-7672	678	22	reaction	reaction	NOUN
american_scientific_journal-7672	678	23	to	to	ADP
american_scientific_journal-7672	678	24	the	the	DET
american_scientific_journal-7672	678	25	adoption	adoption	NOUN
american_scientific_journal-7672	678	26	of	of	ADP
american_scientific_journal-7672	678	27	ifrs	ifrs	PROPN
american_scientific_journal-7672	678	28	in	in	ADP
american_scientific_journal-7672	678	29	europe	europe	PROPN
american_scientific_journal-7672	678	30	”	"	PUNCT
american_scientific_journal-7672	678	31	working	work	VERB
american_scientific_journal-7672	678	32	paper	paper	NOUN
american_scientific_journal-7672	678	33	,	,	PUNCT
american_scientific_journal-7672	678	34	stanford	stanford	PROPN
american_scientific_journal-7672	678	35	university	university	PROPN
american_scientific_journal-7672	678	36	.	.	PUNCT
american_scientific_journal-7672	679	1	[	[	X
american_scientific_journal-7672	679	2	36	36	NUM
american_scientific_journal-7672	679	3	]	]	X
american_scientific_journal-7672	679	4	de	de	X
american_scientific_journal-7672	679	5	franco	franco	PROPN
american_scientific_journal-7672	679	6	,	,	PUNCT
american_scientific_journal-7672	679	7	g.	g.	PROPN
american_scientific_journal-7672	679	8	s.	s.	PROPN
american_scientific_journal-7672	679	9	,	,	PUNCT
american_scientific_journal-7672	679	10	kothari	kothari	PROPN
american_scientific_journal-7672	679	11	,	,	PUNCT
american_scientific_journal-7672	679	12	p.	p.	NOUN
american_scientific_journal-7672	679	13	,	,	PUNCT
american_scientific_journal-7672	679	14	and	and	CCONJ
american_scientific_journal-7672	679	15	rodrigo	rodrigo	PROPN
american_scientific_journal-7672	679	16	s.	s.	PROPN
american_scientific_journal-7672	679	17	v.	v.	PROPN
american_scientific_journal-7672	679	18	(	(	PUNCT
american_scientific_journal-7672	679	19	2011	2011	NUM
american_scientific_journal-7672	679	20	)	)	PUNCT
american_scientific_journal-7672	679	21	.	.	PUNCT
american_scientific_journal-7672	680	1	“	"	PUNCT
american_scientific_journal-7672	680	2	the	the	DET
american_scientific_journal-7672	680	3	benefits	benefit	NOUN
american_scientific_journal-7672	680	4	of	of	ADP
american_scientific_journal-7672	680	5	financial	financial	ADJ
american_scientific_journal-7672	680	6	statement	statement	NOUN
american_scientific_journal-7672	680	7	comparability	comparability	NOUN
american_scientific_journal-7672	680	8	”	"	PUNCT
american_scientific_journal-7672	680	9	,	,	PUNCT
american_scientific_journal-7672	680	10	journal	journal	NOUN
american_scientific_journal-7672	680	11	of	of	ADP
american_scientific_journal-7672	680	12	accounting	accounting	NOUN
american_scientific_journal-7672	680	13	research	research	NOUN
american_scientific_journal-7672	680	14	,	,	PUNCT
american_scientific_journal-7672	680	15	49(4	49(4	NOUN
american_scientific_journal-7672	680	16	):	):	PUNCT
american_scientific_journal-7672	680	17	pp	pp	ADJ
american_scientific_journal-7672	680	18	.	.	PUNCT
american_scientific_journal-7672	681	1	895	895	NUM
american_scientific_journal-7672	681	2	-	-	SYM
american_scientific_journal-7672	681	3	931	931	NUM
american_scientific_journal-7672	681	4	.	.	PUNCT
american_scientific_journal-7672	682	1	[	[	X
american_scientific_journal-7672	682	2	37	37	NUM
american_scientific_journal-7672	682	3	]	]	PUNCT
american_scientific_journal-7672	682	4	daske	daske	PROPN
american_scientific_journal-7672	682	5	,	,	PUNCT
american_scientific_journal-7672	682	6	h.	h.	PROPN
american_scientific_journal-7672	682	7	,	,	PUNCT
american_scientific_journal-7672	682	8	hail	hail	PROPN
american_scientific_journal-7672	682	9	,	,	PUNCT
american_scientific_journal-7672	682	10	l.	l.	PROPN
american_scientific_journal-7672	682	11	,	,	PUNCT
american_scientific_journal-7672	682	12	leuz	leuz	NOUN
american_scientific_journal-7672	682	13	,	,	PUNCT
american_scientific_journal-7672	682	14	c.	c.	NOUN
american_scientific_journal-7672	682	15	and	and	CCONJ
american_scientific_journal-7672	682	16	verdi	verdi	PROPN
american_scientific_journal-7672	682	17	,	,	PUNCT
american_scientific_journal-7672	682	18	r.	r.	PROPN
american_scientific_journal-7672	682	19	s.	s.	PROPN
american_scientific_journal-7672	682	20	,	,	PUNCT
american_scientific_journal-7672	682	21	(	(	PUNCT
american_scientific_journal-7672	682	22	2007	2007	NUM
american_scientific_journal-7672	682	23	)	)	PUNCT
american_scientific_journal-7672	682	24	,	,	PUNCT
american_scientific_journal-7672	682	25	“	"	PUNCT
american_scientific_journal-7672	682	26	adopting	adopt	VERB
american_scientific_journal-7672	682	27	a	a	DET
american_scientific_journal-7672	682	28	label	label	NOUN
american_scientific_journal-7672	682	29	:	:	PUNCT
american_scientific_journal-7672	682	30	heterogeneity	heterogeneity	NOUN
american_scientific_journal-7672	682	31	in	in	ADP
american_scientific_journal-7672	682	32	the	the	DET
american_scientific_journal-7672	682	33	economic	economic	ADJ
american_scientific_journal-7672	682	34	consequences	consequence	NOUN
american_scientific_journal-7672	682	35	of	of	ADP
american_scientific_journal-7672	682	36	ifrs	ifrs	NOUN
american_scientific_journal-7672	682	37	adoptions	adoption	NOUN
american_scientific_journal-7672	682	38	”	"	PUNCT
american_scientific_journal-7672	682	39	,	,	PUNCT
american_scientific_journal-7672	682	40	working	working	NOUN
american_scientific_journal-7672	682	41	paper	paper	NOUN
american_scientific_journal-7672	682	42	,	,	PUNCT
american_scientific_journal-7672	682	43	university	university	NOUN
american_scientific_journal-7672	682	44	of	of	ADP
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american_scientific_journal-7672	682	46	and	and	CCONJ
american_scientific_journal-7672	682	47	university	university	PROPN
american_scientific_journal-7672	682	48	of	of	ADP
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american_scientific_journal-7672	682	50	.	.	PUNCT
american_scientific_journal-7672	683	1	[	[	X
american_scientific_journal-7672	683	2	38	38	NUM
american_scientific_journal-7672	683	3	]	]	PUNCT
american_scientific_journal-7672	683	4	hail	hail	NOUN
american_scientific_journal-7672	683	5	,	,	PUNCT
american_scientific_journal-7672	683	6	l.	l.	PROPN
american_scientific_journal-7672	683	7	,	,	PUNCT
american_scientific_journal-7672	683	8	leuz	leuz	NOUN
american_scientific_journal-7672	683	9	,	,	PUNCT
american_scientific_journal-7672	683	10	c.	c.	PROPN
american_scientific_journal-7672	683	11	and	and	CCONJ
american_scientific_journal-7672	683	12	wysocki	wysocki	PROPN
american_scientific_journal-7672	683	13	,	,	PUNCT
american_scientific_journal-7672	683	14	p.	p.	PROPN
american_scientific_journal-7672	683	15	,	,	PUNCT
american_scientific_journal-7672	683	16	(	(	PUNCT
american_scientific_journal-7672	683	17	2010	2010	NUM
american_scientific_journal-7672	683	18	)	)	PUNCT
american_scientific_journal-7672	683	19	,	,	PUNCT
american_scientific_journal-7672	683	20	“	"	PUNCT
american_scientific_journal-7672	683	21	global	global	ADJ
american_scientific_journal-7672	683	22	accounting	accounting	NOUN
american_scientific_journal-7672	683	23	convergence	convergence	NOUN
american_scientific_journal-7672	683	24	and	and	CCONJ
american_scientific_journal-7672	683	25	the	the	DET
american_scientific_journal-7672	683	26	potential	potential	ADJ
american_scientific_journal-7672	683	27	adoption	adoption	NOUN
american_scientific_journal-7672	683	28	of	of	ADP
american_scientific_journal-7672	683	29	ifrs	ifrs	PROPN
american_scientific_journal-7672	683	30	42	42	NUM
american_scientific_journal-7672	683	31	by	by	ADP
american_scientific_journal-7672	683	32	the	the	DET
american_scientific_journal-7672	683	33	us	us	PROPN
american_scientific_journal-7672	683	34	(	(	PUNCT
american_scientific_journal-7672	683	35	part	part	NOUN
american_scientific_journal-7672	683	36	i	i	NOUN
american_scientific_journal-7672	683	37	):	):	PUNCT
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american_scientific_journal-7672	683	40	and	and	CCONJ
american_scientific_journal-7672	683	41	economic	economic	ADJ
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american_scientific_journal-7672	683	43	”	"	PUNCT
american_scientific_journal-7672	683	44	,	,	PUNCT
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american_scientific_journal-7672	683	46	.	.	PUNCT
american_scientific_journal-7672	684	1	horiz	horiz	PROPN
american_scientific_journal-7672	684	2	.	.	PUNCT
american_scientific_journal-7672	685	1	24(3	24(3	NUM
american_scientific_journal-7672	685	2	)	)	PUNCT
american_scientific_journal-7672	685	3	,	,	PUNCT
american_scientific_journal-7672	685	4	pp	pp	ADP
american_scientific_journal-7672	685	5	.	.	PUNCT
american_scientific_journal-7672	686	1	355	355	NUM
american_scientific_journal-7672	686	2	-	-	SYM
american_scientific_journal-7672	686	3	394	394	NUM
american_scientific_journal-7672	686	4	.	.	PUNCT
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american_scientific_journal-7672	687	2	39	39	NUM
american_scientific_journal-7672	687	3	]	]	PUNCT
american_scientific_journal-7672	687	4	basilico	basilico	NOUN
american_scientific_journal-7672	687	5	,	,	PUNCT
american_scientific_journal-7672	687	6	e.	e.	PROPN
american_scientific_journal-7672	687	7	,	,	PUNCT
american_scientific_journal-7672	687	8	and	and	CCONJ
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american_scientific_journal-7672	687	10	,	,	PUNCT
american_scientific_journal-7672	687	11	t.	t.	PROPN
american_scientific_journal-7672	687	12	,	,	PUNCT
american_scientific_journal-7672	687	13	(	(	PUNCT
american_scientific_journal-7672	687	14	2011	2011	NUM
american_scientific_journal-7672	687	15	)	)	PUNCT
american_scientific_journal-7672	687	16	“	"	PUNCT
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american_scientific_journal-7672	687	18	on	on	ADP
american_scientific_journal-7672	687	19	the	the	DET
american_scientific_journal-7672	687	20	cross	cross	NOUN
american_scientific_journal-7672	687	21	country	country	NOUN
american_scientific_journal-7672	687	22	variations	variation	NOUN
american_scientific_journal-7672	687	23	in	in	ADP
american_scientific_journal-7672	687	24	the	the	DET
american_scientific_journal-7672	687	25	mispricing	mispricing	NOUN
american_scientific_journal-7672	687	26	of	of	ADP
american_scientific_journal-7672	687	27	accruals	accrual	NOUN
american_scientific_journal-7672	687	28	surrounding	surround	VERB
american_scientific_journal-7672	687	29	the	the	DET
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american_scientific_journal-7672	687	31	of	of	ADP
american_scientific_journal-7672	687	32	ifrs	ifrs	PROPN
american_scientific_journal-7672	687	33	in	in	ADP
american_scientific_journal-7672	687	34	europe	europe	PROPN
american_scientific_journal-7672	687	35	”	"	PUNCT
american_scientific_journal-7672	687	36	available	available	ADJ
american_scientific_journal-7672	687	37	at	at	ADP
american_scientific_journal-7672	687	38	ssrn	ssrn	NOUN
american_scientific_journal-7672	687	39	:	:	PUNCT
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american_scientific_journal-7672	687	41	.	.	PUNCT
american_scientific_journal-7672	688	1	[	[	X
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american_scientific_journal-7672	688	4	nobes	nobe	NOUN
american_scientific_journal-7672	688	5	,	,	PUNCT
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american_scientific_journal-7672	688	7	,	,	PUNCT
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american_scientific_journal-7672	688	11	,	,	PUNCT
american_scientific_journal-7672	688	12	“	"	PUNCT
american_scientific_journal-7672	688	13	the	the	DET
american_scientific_journal-7672	688	14	survival	survival	NOUN
american_scientific_journal-7672	688	15	of	of	ADP
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american_scientific_journal-7672	688	18	under	under	ADP
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american_scientific_journal-7672	688	20	:	:	PUNCT
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american_scientific_journal-7672	688	22	aresearch	aresearch	VERB
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american_scientific_journal-7672	688	25	,	,	PUNCT
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american_scientific_journal-7672	688	27	and	and	CCONJ
american_scientific_journal-7672	688	28	business	business	NOUN
american_scientific_journal-7672	688	29	research	research	NOUN
american_scientific_journal-7672	688	30	,	,	PUNCT
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american_scientific_journal-7672	688	33	36	36	NUM
american_scientific_journal-7672	688	34	,	,	PUNCT
american_scientific_journal-7672	688	35	no	no	INTJ
american_scientific_journal-7672	688	36	.	.	NOUN
american_scientific_journal-7672	688	37	3	3	NUM
american_scientific_journal-7672	688	38	,	,	PUNCT
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american_scientific_journal-7672	688	40	.	.	PUNCT
american_scientific_journal-7672	688	41	233245	233245	NUM
american_scientific_journal-7672	688	42	.	.	PUNCT
american_scientific_journal-7672	689	1	[	[	X
american_scientific_journal-7672	689	2	41	41	NUM
american_scientific_journal-7672	689	3	]	]	X
american_scientific_journal-7672	689	4	nobes	nobe	NOUN
american_scientific_journal-7672	689	5	,	,	PUNCT
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american_scientific_journal-7672	689	7	,	,	PUNCT
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american_scientific_journal-7672	689	11	,	,	PUNCT
american_scientific_journal-7672	689	12	“	"	PUNCT
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american_scientific_journal-7672	689	20	by	by	ADP
american_scientific_journal-7672	689	21	private	private	ADJ
american_scientific_journal-7672	689	22	entities	entity	NOUN
american_scientific_journal-7672	689	23	in	in	ADP
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american_scientific_journal-7672	689	25	”	"	PUNCT
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american_scientific_journal-7672	689	28	in	in	ADP
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american_scientific_journal-7672	689	30	,	,	PUNCT
american_scientific_journal-7672	689	31	7(2	7(2	NUM
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american_scientific_journal-7672	689	35	.	.	PUNCT
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american_scientific_journal-7672	690	2	.	.	PUNCT
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american_scientific_journal-7672	691	5	,	,	PUNCT
american_scientific_journal-7672	691	6	d.	d.	PROPN
american_scientific_journal-7672	691	7	,	,	PUNCT
american_scientific_journal-7672	691	8	hail	hail	PROPN
american_scientific_journal-7672	691	9	,	,	PUNCT
american_scientific_journal-7672	691	10	l.	l.	PROPN
american_scientific_journal-7672	691	11	,	,	PUNCT
american_scientific_journal-7672	691	12	and	and	CCONJ
american_scientific_journal-7672	691	13	leuz	leuz	PROPN
american_scientific_journal-7672	691	14	,	,	PUNCT
american_scientific_journal-7672	691	15	c.	c.	PROPN
american_scientific_journal-7672	691	16	,	,	PUNCT
american_scientific_journal-7672	691	17	(	(	PUNCT
american_scientific_journal-7672	691	18	2006	2006	NUM
american_scientific_journal-7672	691	19	)	)	PUNCT
american_scientific_journal-7672	691	20	,	,	PUNCT
american_scientific_journal-7672	691	21	“	"	PUNCT
american_scientific_journal-7672	691	22	the	the	DET
american_scientific_journal-7672	691	23	importance	importance	NOUN
american_scientific_journal-7672	691	24	of	of	ADP
american_scientific_journal-7672	691	25	reporting	report	VERB
american_scientific_journal-7672	691	26	incentives	incentive	NOUN
american_scientific_journal-7672	691	27	:	:	PUNCT
american_scientific_journal-7672	691	28	earnings	earning	NOUN
american_scientific_journal-7672	691	29	management	management	NOUN
american_scientific_journal-7672	691	30	in	in	ADP
american_scientific_journal-7672	691	31	european	european	PROPN
american_scientific_journal-7672	691	32	private	private	ADJ
american_scientific_journal-7672	691	33	and	and	CCONJ
american_scientific_journal-7672	691	34	public	public	ADJ
american_scientific_journal-7672	691	35	firms	firm	NOUN
american_scientific_journal-7672	691	36	”	"	PUNCT
american_scientific_journal-7672	691	37	,	,	PUNCT
american_scientific_journal-7672	691	38	the	the	DET
american_scientific_journal-7672	691	39	accounting	accounting	NOUN
american_scientific_journal-7672	691	40	review	review	NOUN
american_scientific_journal-7672	691	41	,	,	PUNCT
american_scientific_journal-7672	691	42	81	81	NUM
american_scientific_journal-7672	691	43	,	,	PUNCT
american_scientific_journal-7672	691	44	pp	pp	ADJ
american_scientific_journal-7672	691	45	.	.	PUNCT
american_scientific_journal-7672	692	1	983	983	NUM
american_scientific_journal-7672	692	2	.	.	PUNCT
american_scientific_journal-7672	693	1	[	[	X
american_scientific_journal-7672	693	2	43	43	NUM
american_scientific_journal-7672	693	3	]	]	X
american_scientific_journal-7672	693	4	berger	berger	PROPN
american_scientific_journal-7672	693	5	,	,	PUNCT
american_scientific_journal-7672	693	6	a.	a.	PROPN
american_scientific_journal-7672	693	7	,	,	PUNCT
american_scientific_journal-7672	693	8	(	(	PUNCT
american_scientific_journal-7672	693	9	2010	2010	NUM
american_scientific_journal-7672	693	10	)	)	PUNCT
american_scientific_journal-7672	693	11	,	,	PUNCT
american_scientific_journal-7672	693	12	“	"	PUNCT
american_scientific_journal-7672	693	13	the	the	DET
american_scientific_journal-7672	693	14	development	development	NOUN
american_scientific_journal-7672	693	15	and	and	CCONJ
american_scientific_journal-7672	693	16	status	status	NOUN
american_scientific_journal-7672	693	17	of	of	ADP
american_scientific_journal-7672	693	18	enforcement	enforcement	NOUN
american_scientific_journal-7672	693	19	in	in	ADP
american_scientific_journal-7672	693	20	the	the	DET
american_scientific_journal-7672	693	21	european	european	PROPN
american_scientific_journal-7672	693	22	union	union	PROPN
american_scientific_journal-7672	693	23	”	"	PUNCT
american_scientific_journal-7672	693	24	,	,	PUNCT
american_scientific_journal-7672	693	25	accounting	account	VERB
american_scientific_journal-7672	693	26	in	in	ADP
american_scientific_journal-7672	693	27	europe	europe	PROPN
american_scientific_journal-7672	693	28	,	,	PUNCT
american_scientific_journal-7672	693	29	7(1	7(1	NUM
american_scientific_journal-7672	693	30	):	):	PUNCT
american_scientific_journal-7672	693	31	pp.15	pp.15	PROPN
american_scientific_journal-7672	693	32	-	-	PROPN
american_scientific_journal-7672	693	33	35	35	NUM
american_scientific_journal-7672	693	34	.	.	PUNCT
american_scientific_journal-7672	694	1	american	american	ADJ
american_scientific_journal-7672	694	2	academic	academic	ADJ
american_scientific_journal-7672	694	3	scientific	scientific	ADJ
american_scientific_journal-7672	694	4	research	research	NOUN
american_scientific_journal-7672	694	5	journal	journal	NOUN
american_scientific_journal-7672	694	6	for	for	ADP
american_scientific_journal-7672	694	7	engineering	engineering	NOUN
american_scientific_journal-7672	694	8	,	,	PUNCT
american_scientific_journal-7672	694	9	technology	technology	NOUN
american_scientific_journal-7672	694	10	,	,	PUNCT
american_scientific_journal-7672	694	11	and	and	CCONJ
american_scientific_journal-7672	694	12	sciences	science	NOUN
american_scientific_journal-7672	694	13	(	(	PUNCT
american_scientific_journal-7672	694	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	694	15	)	)	PUNCT
american_scientific_journal-7672	694	16	(	(	PUNCT
american_scientific_journal-7672	694	17	2022	2022	NUM
american_scientific_journal-7672	694	18	)	)	PUNCT
american_scientific_journal-7672	694	19	volume	volume	NOUN
american_scientific_journal-7672	694	20	89	89	NUM
american_scientific_journal-7672	694	21	,	,	PUNCT
american_scientific_journal-7672	694	22	no1	no1	PROPN
american_scientific_journal-7672	694	23	,	,	PUNCT
american_scientific_journal-7672	694	24	pp	pp	ADV
american_scientific_journal-7672	694	25	73	73	NUM
american_scientific_journal-7672	694	26	-	-	SYM
american_scientific_journal-7672	694	27	123	123	NUM
american_scientific_journal-7672	694	28	101	101	NUM
american_scientific_journal-7672	694	29	[	[	X
american_scientific_journal-7672	694	30	44	44	NUM
american_scientific_journal-7672	694	31	]	]	PUNCT
american_scientific_journal-7672	694	32	nobes	nobe	NOUN
american_scientific_journal-7672	694	33	,	,	PUNCT
american_scientific_journal-7672	694	34	c.	c.	PROPN
american_scientific_journal-7672	694	35	w.	w.	PROPN
american_scientific_journal-7672	694	36	,	,	PUNCT
american_scientific_journal-7672	694	37	(	(	PUNCT
american_scientific_journal-7672	694	38	1993	1993	NUM
american_scientific_journal-7672	694	39	)	)	PUNCT
american_scientific_journal-7672	694	40	,	,	PUNCT
american_scientific_journal-7672	694	41	“	"	PUNCT
american_scientific_journal-7672	694	42	the	the	DET
american_scientific_journal-7672	694	43	origins	origin	NOUN
american_scientific_journal-7672	694	44	of	of	ADP
american_scientific_journal-7672	694	45	the	the	DET
american_scientific_journal-7672	694	46	harmonising	harmonise	VERB
american_scientific_journal-7672	694	47	provisions	provision	NOUN
american_scientific_journal-7672	694	48	of	of	ADP
american_scientific_journal-7672	694	49	the	the	DET
american_scientific_journal-7672	694	50	1980	1980	NUM
american_scientific_journal-7672	694	51	and	and	CCONJ
american_scientific_journal-7672	694	52	1981	1981	NUM
american_scientific_journal-7672	694	53	companies	company	NOUN
american_scientific_journal-7672	694	54	acts	act	VERB
american_scientific_journal-7672	694	55	”	"	PUNCT
american_scientific_journal-7672	694	56	,	,	PUNCT
american_scientific_journal-7672	694	57	accounting	accounting	NOUN
american_scientific_journal-7672	694	58	and	and	CCONJ
american_scientific_journal-7672	694	59	business	business	NOUN
american_scientific_journal-7672	694	60	research	research	NOUN
american_scientific_journal-7672	694	61	,	,	PUNCT
american_scientific_journal-7672	694	62	24(93	24(93	PROPN
american_scientific_journal-7672	694	63	)	)	PUNCT
american_scientific_journal-7672	694	64	,	,	PUNCT
american_scientific_journal-7672	695	1	pp	pp	ADP
american_scientific_journal-7672	695	2	.	.	PUNCT
american_scientific_journal-7672	696	1	43	43	NUM
american_scientific_journal-7672	696	2	-	-	SYM
american_scientific_journal-7672	696	3	53	53	NUM
american_scientific_journal-7672	696	4	.	.	PUNCT
american_scientific_journal-7672	697	1	[	[	X
american_scientific_journal-7672	697	2	45	45	NUM
american_scientific_journal-7672	697	3	]	]	SYM
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american_scientific_journal-7672	697	5	,	,	PUNCT
american_scientific_journal-7672	697	6	w.	w.	PROPN
american_scientific_journal-7672	697	7	,	,	PUNCT
american_scientific_journal-7672	697	8	(	(	PUNCT
american_scientific_journal-7672	697	9	1997	1997	NUM
american_scientific_journal-7672	697	10	)	)	PUNCT
american_scientific_journal-7672	697	11	,	,	PUNCT
american_scientific_journal-7672	697	12	“	"	PUNCT
american_scientific_journal-7672	697	13	corporate	corporate	ADJ
american_scientific_journal-7672	697	14	finance	finance	NOUN
american_scientific_journal-7672	697	15	theory	theory	NOUN
american_scientific_journal-7672	697	16	”	"	PUNCT
american_scientific_journal-7672	697	17	,	,	PUNCT
american_scientific_journal-7672	697	18	addison	addison	PROPN
american_scientific_journal-7672	697	19	-	-	PUNCT
american_scientific_journal-7672	697	20	wesley	wesley	PROPN
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american_scientific_journal-7672	697	22	publishers	publishers	PROPN
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american_scientific_journal-7672	697	24	.	.	PUNCT
american_scientific_journal-7672	698	1	[	[	X
american_scientific_journal-7672	698	2	46	46	NUM
american_scientific_journal-7672	698	3	]	]	X
american_scientific_journal-7672	698	4	broomwich	broomwich	PROPN
american_scientific_journal-7672	698	5	,	,	PUNCT
american_scientific_journal-7672	698	6	m.	m.	NOUN
american_scientific_journal-7672	698	7	,	,	PUNCT
american_scientific_journal-7672	698	8	(	(	PUNCT
american_scientific_journal-7672	698	9	1992	1992	NUM
american_scientific_journal-7672	698	10	)	)	PUNCT
american_scientific_journal-7672	698	11	,	,	PUNCT
american_scientific_journal-7672	698	12	“	"	PUNCT
american_scientific_journal-7672	698	13	financial	financial	ADJ
american_scientific_journal-7672	698	14	reporting	reporting	NOUN
american_scientific_journal-7672	698	15	,	,	PUNCT
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american_scientific_journal-7672	698	17	and	and	CCONJ
american_scientific_journal-7672	698	18	capital	capital	NOUN
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american_scientific_journal-7672	698	20	”	"	PUNCT
american_scientific_journal-7672	698	21	,	,	PUNCT
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american_scientific_journal-7672	698	23	,	,	PUNCT
american_scientific_journal-7672	698	24	pitman	pitman	NOUN
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american_scientific_journal-7672	698	26	.	.	PUNCT
american_scientific_journal-7672	699	1	[	[	X
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american_scientific_journal-7672	699	5	,	,	PUNCT
american_scientific_journal-7672	699	6	a.	a.	NOUN
american_scientific_journal-7672	699	7	,	,	PUNCT
american_scientific_journal-7672	699	8	(	(	PUNCT
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american_scientific_journal-7672	699	10	)	)	PUNCT
american_scientific_journal-7672	699	11	,	,	PUNCT
american_scientific_journal-7672	699	12	“	"	PUNCT
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american_scientific_journal-7672	699	14	finance	finance	NOUN
american_scientific_journal-7672	699	15	.	.	PUNCT
american_scientific_journal-7672	700	1	theory	theory	NOUN
american_scientific_journal-7672	700	2	and	and	CCONJ
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american_scientific_journal-7672	700	4	”	"	PUNCT
american_scientific_journal-7672	700	5	,	,	PUNCT
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american_scientific_journal-7672	700	10	,	,	PUNCT
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american_scientific_journal-7672	700	12	.	.	PUNCT
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american_scientific_journal-7672	701	3	]	]	PUNCT
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american_scientific_journal-7672	701	5	,	,	PUNCT
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american_scientific_journal-7672	701	7	,	,	PUNCT
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american_scientific_journal-7672	701	9	,	,	PUNCT
american_scientific_journal-7672	701	10	a.	a.	NOUN
american_scientific_journal-7672	701	11	and	and	CCONJ
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american_scientific_journal-7672	701	13	,	,	PUNCT
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american_scientific_journal-7672	701	18	“	"	PUNCT
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american_scientific_journal-7672	701	24	:	:	PUNCT
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american_scientific_journal-7672	701	35	,	,	PUNCT
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american_scientific_journal-7672	701	37	,	,	PUNCT
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american_scientific_journal-7672	702	1	1	1	NUM
american_scientific_journal-7672	702	2	-	-	SYM
american_scientific_journal-7672	702	3	26	26	NUM
american_scientific_journal-7672	702	4	.	.	PUNCT
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american_scientific_journal-7672	703	5	,	,	PUNCT
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american_scientific_journal-7672	703	7	,	,	PUNCT
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american_scientific_journal-7672	703	10	,	,	PUNCT
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american_scientific_journal-7672	703	14	,	,	PUNCT
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american_scientific_journal-7672	703	18	,	,	PUNCT
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american_scientific_journal-7672	703	21	-	-	PUNCT
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american_scientific_journal-7672	703	27	:	:	PUNCT
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american_scientific_journal-7672	703	35	,	,	PUNCT
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american_scientific_journal-7672	704	5	,	,	PUNCT
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american_scientific_journal-7672	704	9	,	,	PUNCT
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american_scientific_journal-7672	704	11	and	and	CCONJ
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american_scientific_journal-7672	704	13	,	,	PUNCT
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american_scientific_journal-7672	704	15	,	,	PUNCT
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american_scientific_journal-7672	704	24	:	:	PUNCT
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american_scientific_journal-7672	704	40	,	,	PUNCT
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american_scientific_journal-7672	704	43	1	1	NUM
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american_scientific_journal-7672	704	45	3	3	NUM
american_scientific_journal-7672	704	46	):	):	PUNCT
american_scientific_journal-7672	704	47	pp	pp	ADJ
american_scientific_journal-7672	704	48	.	.	PUNCT
american_scientific_journal-7672	705	1	235	235	NUM
american_scientific_journal-7672	705	2	-	-	SYM
american_scientific_journal-7672	705	3	270	270	NUM
american_scientific_journal-7672	705	4	.	.	PUNCT
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american_scientific_journal-7672	706	2	51	51	NUM
american_scientific_journal-7672	706	3	]	]	PUNCT
american_scientific_journal-7672	706	4	ball	ball	NOUN
american_scientific_journal-7672	706	5	,	,	PUNCT
american_scientific_journal-7672	706	6	r.	r.	PROPN
american_scientific_journal-7672	706	7	,	,	PUNCT
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american_scientific_journal-7672	706	9	2006	2006	NUM
american_scientific_journal-7672	706	10	)	)	PUNCT
american_scientific_journal-7672	706	11	,	,	PUNCT
american_scientific_journal-7672	706	12	“	"	PUNCT
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american_scientific_journal-7672	706	17	(	(	PUNCT
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american_scientific_journal-7672	706	19	):	):	PUNCT
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american_scientific_journal-7672	706	21	and	and	CCONJ
american_scientific_journal-7672	706	22	cons	con	NOUN
american_scientific_journal-7672	706	23	for	for	ADP
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american_scientific_journal-7672	706	25	”	"	PUNCT
american_scientific_journal-7672	706	26	,	,	PUNCT
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american_scientific_journal-7672	706	28	and	and	CCONJ
american_scientific_journal-7672	706	29	business	business	NOUN
american_scientific_journal-7672	706	30	research	research	NOUN
american_scientific_journal-7672	706	31	international	international	ADJ
american_scientific_journal-7672	706	32	accounting	accounting	NOUN
american_scientific_journal-7672	706	33	policy	policy	NOUN
american_scientific_journal-7672	706	34	forum	forum	PROPN
american_scientific_journal-7672	706	35	,	,	PUNCT
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american_scientific_journal-7672	706	37	.	.	PUNCT
american_scientific_journal-7672	707	1	5	5	NUM
american_scientific_journal-7672	707	2	-	-	SYM
american_scientific_journal-7672	707	3	27	27	NUM
american_scientific_journal-7672	707	4	.	.	PUNCT
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american_scientific_journal-7672	708	2	52	52	NUM
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american_scientific_journal-7672	708	5	,	,	PUNCT
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american_scientific_journal-7672	708	7	,	,	PUNCT
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american_scientific_journal-7672	708	9	2008	2008	NUM
american_scientific_journal-7672	708	10	)	)	PUNCT
american_scientific_journal-7672	708	11	,	,	PUNCT
american_scientific_journal-7672	708	12	“	"	PUNCT
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american_scientific_journal-7672	708	15	under	under	ADP
american_scientific_journal-7672	708	16	ifrs	ifrs	NOUN
american_scientific_journal-7672	708	17	”	"	PUNCT
american_scientific_journal-7672	708	18	,	,	PUNCT
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american_scientific_journal-7672	708	20	in	in	ADP
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american_scientific_journal-7672	708	22	,	,	PUNCT
american_scientific_journal-7672	708	23	5	5	NUM
american_scientific_journal-7672	708	24	(	(	PUNCT
american_scientific_journal-7672	708	25	1	1	NUM
american_scientific_journal-7672	708	26	-	-	SYM
american_scientific_journal-7672	708	27	2	2	NUM
american_scientific_journal-7672	708	28	)	)	PUNCT
american_scientific_journal-7672	708	29	,	,	PUNCT
american_scientific_journal-7672	708	30	pp	pp	ADP
american_scientific_journal-7672	708	31	.	.	PUNCT
american_scientific_journal-7672	708	32	71100	71100	NUM
american_scientific_journal-7672	708	33	.	.	PUNCT
american_scientific_journal-7672	709	1	[	[	X
american_scientific_journal-7672	709	2	53	53	NUM
american_scientific_journal-7672	709	3	]	]	PUNCT
american_scientific_journal-7672	709	4	feleaga	feleaga	PROPN
american_scientific_journal-7672	709	5	,	,	PUNCT
american_scientific_journal-7672	709	6	l.	l.	PROPN
american_scientific_journal-7672	709	7	,	,	PUNCT
american_scientific_journal-7672	709	8	dragomir	dragomir	NOUN
american_scientific_journal-7672	709	9	,	,	PUNCT
american_scientific_journal-7672	709	10	v.	v.	ADP
american_scientific_journal-7672	709	11	and	and	CCONJ
american_scientific_journal-7672	709	12	feleaga	feleaga	NOUN
american_scientific_journal-7672	709	13	,	,	PUNCT
american_scientific_journal-7672	709	14	n.	n.	NOUN
american_scientific_journal-7672	709	15	,	,	PUNCT
american_scientific_journal-7672	709	16	(	(	PUNCT
american_scientific_journal-7672	709	17	2010	2010	NUM
american_scientific_journal-7672	709	18	)	)	PUNCT
american_scientific_journal-7672	709	19	,	,	PUNCT
american_scientific_journal-7672	709	20	“	"	PUNCT
american_scientific_journal-7672	709	21	national	national	ADJ
american_scientific_journal-7672	709	22	accounting	accounting	NOUN
american_scientific_journal-7672	709	23	culture	culture	NOUN
american_scientific_journal-7672	709	24	and	and	CCONJ
american_scientific_journal-7672	709	25	the	the	DET
american_scientific_journal-7672	709	26	recognition	recognition	NOUN
american_scientific_journal-7672	709	27	of	of	ADP
american_scientific_journal-7672	709	28	provisions	provision	NOUN
american_scientific_journal-7672	709	29	:	:	PUNCT
american_scientific_journal-7672	709	30	an	an	DET
american_scientific_journal-7672	709	31	application	application	NOUN
american_scientific_journal-7672	709	32	of	of	ADP
american_scientific_journal-7672	709	33	the	the	DET
american_scientific_journal-7672	709	34	prudence	prudence	NOUN
american_scientific_journal-7672	709	35	principle	principle	NOUN
american_scientific_journal-7672	709	36	”	"	PUNCT
american_scientific_journal-7672	709	37	,	,	PUNCT
american_scientific_journal-7672	709	38	crises	crisis	NOUN
american_scientific_journal-7672	709	39	et	et	PROPN
american_scientific_journal-7672	709	40	nouvelles	nouvelle	VERB
american_scientific_journal-7672	709	41	problematiques	problematique	NOUN
american_scientific_journal-7672	709	42	de	de	PROPN
american_scientific_journal-7672	709	43	la	la	PROPN
american_scientific_journal-7672	709	44	valeur	valeur	PROPN
american_scientific_journal-7672	709	45	,	,	PUNCT
american_scientific_journal-7672	709	46	nice	nice	PROPN
american_scientific_journal-7672	709	47	,	,	PUNCT
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american_scientific_journal-7672	709	49	.	.	PUNCT
american_scientific_journal-7672	710	1	[	[	X
american_scientific_journal-7672	710	2	54	54	NUM
american_scientific_journal-7672	710	3	]	]	PUNCT
american_scientific_journal-7672	710	4	delvaille	delvaille	X
american_scientific_journal-7672	710	5	,	,	PUNCT
american_scientific_journal-7672	710	6	p.	p.	NOUN
american_scientific_journal-7672	710	7	,	,	PUNCT
american_scientific_journal-7672	710	8	ebbers	ebber	NOUN
american_scientific_journal-7672	710	9	,	,	PUNCT
american_scientific_journal-7672	710	10	g.	g.	PROPN
american_scientific_journal-7672	710	11	and	and	CCONJ
american_scientific_journal-7672	710	12	saccon	saccon	NOUN
american_scientific_journal-7672	710	13	,	,	PUNCT
american_scientific_journal-7672	710	14	c.	c.	PROPN
american_scientific_journal-7672	710	15	,	,	PUNCT
american_scientific_journal-7672	710	16	(	(	PUNCT
american_scientific_journal-7672	710	17	2005	2005	NUM
american_scientific_journal-7672	710	18	)	)	PUNCT
american_scientific_journal-7672	710	19	,	,	PUNCT
american_scientific_journal-7672	710	20	“	"	PUNCT
american_scientific_journal-7672	710	21	international	international	ADJ
american_scientific_journal-7672	710	22	financial	financial	ADJ
american_scientific_journal-7672	710	23	reporting	reporting	NOUN
american_scientific_journal-7672	710	24	convergence	convergence	NOUN
american_scientific_journal-7672	710	25	:	:	PUNCT
american_scientific_journal-7672	710	26	evidence	evidence	NOUN
american_scientific_journal-7672	710	27	from	from	ADP
american_scientific_journal-7672	710	28	three	three	NUM
american_scientific_journal-7672	710	29	continental	continental	ADJ
american_scientific_journal-7672	710	30	european	european	ADJ
american_scientific_journal-7672	710	31	countries	country	NOUN
american_scientific_journal-7672	710	32	”	"	PUNCT
american_scientific_journal-7672	710	33	,	,	PUNCT
american_scientific_journal-7672	710	34	accounting	account	VERB
american_scientific_journal-7672	710	35	in	in	ADP
american_scientific_journal-7672	710	36	europe	europe	PROPN
american_scientific_journal-7672	710	37	,	,	PUNCT
american_scientific_journal-7672	710	38	2	2	NUM
american_scientific_journal-7672	710	39	,	,	PUNCT
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american_scientific_journal-7672	710	41	.	.	PUNCT
american_scientific_journal-7672	711	1	137	137	NUM
american_scientific_journal-7672	711	2	-	-	SYM
american_scientific_journal-7672	711	3	164	164	NUM
american_scientific_journal-7672	711	4	.	.	PUNCT
american_scientific_journal-7672	712	1	[	[	X
american_scientific_journal-7672	712	2	55	55	NUM
american_scientific_journal-7672	712	3	]	]	SYM
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american_scientific_journal-7672	712	5	,	,	PUNCT
american_scientific_journal-7672	712	6	a.a	a.a	PROPN
american_scientific_journal-7672	712	7	.	.	PROPN
american_scientific_journal-7672	712	8	,	,	PUNCT
american_scientific_journal-7672	712	9	hevas	hevas	PROPN
american_scientific_journal-7672	712	10	,	,	PUNCT
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american_scientific_journal-7672	712	12	and	and	CCONJ
american_scientific_journal-7672	712	13	neil	neil	PROPN
american_scientific_journal-7672	712	14	,	,	PUNCT
american_scientific_journal-7672	712	15	d.	d.	PROPN
american_scientific_journal-7672	712	16	,	,	PUNCT
american_scientific_journal-7672	712	17	(	(	PUNCT
american_scientific_journal-7672	712	18	1998	1998	NUM
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american_scientific_journal-7672	712	20	.	.	PUNCT
american_scientific_journal-7672	712	21	,	,	PUNCT
american_scientific_journal-7672	712	22	“	"	PUNCT
american_scientific_journal-7672	712	23	the	the	DET
american_scientific_journal-7672	712	24	state	state	NOUN
american_scientific_journal-7672	712	25	of	of	ADP
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american_scientific_journal-7672	712	27	and	and	CCONJ
american_scientific_journal-7672	712	28	the	the	DET
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american_scientific_journal-7672	712	30	of	of	ADP
american_scientific_journal-7672	712	31	the	the	DET
american_scientific_journal-7672	712	32	state	state	NOUN
american_scientific_journal-7672	712	33	”	"	PUNCT
american_scientific_journal-7672	712	34	,	,	PUNCT
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american_scientific_journal-7672	712	36	of	of	ADP
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american_scientific_journal-7672	712	38	and	and	CCONJ
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american_scientific_journal-7672	712	40	,	,	PUNCT
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american_scientific_journal-7672	712	42	.	.	PROPN
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american_scientific_journal-7672	712	44	,	,	PUNCT
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american_scientific_journal-7672	712	46	,	,	PUNCT
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american_scientific_journal-7672	712	48	.	.	PUNCT
american_scientific_journal-7672	713	1	267	267	NUM
american_scientific_journal-7672	713	2	-	-	SYM
american_scientific_journal-7672	713	3	285	285	NUM
american_scientific_journal-7672	713	4	.	.	PUNCT
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american_scientific_journal-7672	714	2	56	56	NUM
american_scientific_journal-7672	714	3	]	]	X
american_scientific_journal-7672	714	4	karampinis	karampinis	PROPN
american_scientific_journal-7672	714	5	,	,	PUNCT
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american_scientific_journal-7672	714	7	and	and	CCONJ
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american_scientific_journal-7672	714	9	,	,	PUNCT
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american_scientific_journal-7672	714	12	,	,	PUNCT
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american_scientific_journal-7672	714	16	,	,	PUNCT
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american_scientific_journal-7672	714	20	in	in	ADP
american_scientific_journal-7672	714	21	an	an	DET
american_scientific_journal-7672	714	22	unfavorable	unfavorable	ADJ
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american_scientific_journal-7672	714	24	:	:	PUNCT
american_scientific_journal-7672	714	25	the	the	DET
american_scientific_journal-7672	714	26	greek	greek	NOUN
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american_scientific_journal-7672	714	28	”	"	PUNCT
american_scientific_journal-7672	714	29	,	,	PUNCT
american_scientific_journal-7672	714	30	the	the	DET
american_scientific_journal-7672	714	31	international	international	ADJ
american_scientific_journal-7672	714	32	journal	journal	NOUN
american_scientific_journal-7672	714	33	of	of	ADP
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american_scientific_journal-7672	714	35	,	,	PUNCT
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american_scientific_journal-7672	714	37	.	.	PROPN
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american_scientific_journal-7672	714	39	,	,	PUNCT
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american_scientific_journal-7672	714	41	.	.	PUNCT
american_scientific_journal-7672	715	1	304	304	NUM
american_scientific_journal-7672	715	2	-	-	SYM
american_scientific_journal-7672	715	3	332	332	NUM
american_scientific_journal-7672	715	4	.	.	PUNCT
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american_scientific_journal-7672	716	3	]	]	PUNCT
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american_scientific_journal-7672	716	5	,	,	PUNCT
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american_scientific_journal-7672	716	7	and	and	CCONJ
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american_scientific_journal-7672	716	9	a.	a.	PROPN
american_scientific_journal-7672	716	10	,	,	PUNCT
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american_scientific_journal-7672	716	14	,	,	PUNCT
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american_scientific_journal-7672	716	16	the	the	DET
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american_scientific_journal-7672	716	20	accounting	account	VERB
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american_scientific_journal-7672	716	22	under	under	ADP
american_scientific_journal-7672	716	23	greek	greek	NOUN
american_scientific_journal-7672	716	24	and	and	CCONJ
american_scientific_journal-7672	716	25	international	international	ADJ
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american_scientific_journal-7672	716	27	reporting	reporting	NOUN
american_scientific_journal-7672	716	28	standards	standard	NOUN
american_scientific_journal-7672	716	29	:	:	PUNCT
american_scientific_journal-7672	716	30	the	the	DET
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american_scientific_journal-7672	716	32	of	of	ADP
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american_scientific_journal-7672	716	34	specific	specific	ADJ
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american_scientific_journal-7672	716	36	”	"	PUNCT
american_scientific_journal-7672	716	37	,	,	PUNCT
american_scientific_journal-7672	716	38	international	international	ADJ
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american_scientific_journal-7672	716	41	of	of	ADP
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american_scientific_journal-7672	716	45	,	,	PUNCT
american_scientific_journal-7672	716	46	76	76	NUM
american_scientific_journal-7672	716	47	,	,	PUNCT
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american_scientific_journal-7672	716	49	.	.	PUNCT
american_scientific_journal-7672	717	1	6	6	NUM
american_scientific_journal-7672	717	2	-	-	SYM
american_scientific_journal-7672	717	3	23	23	NUM
american_scientific_journal-7672	717	4	.	.	PUNCT
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american_scientific_journal-7672	718	5	,	,	PUNCT
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american_scientific_journal-7672	718	7	,	,	PUNCT
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american_scientific_journal-7672	718	9	,	,	PUNCT
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american_scientific_journal-7672	718	13	,	,	PUNCT
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american_scientific_journal-7672	718	15	the	the	DET
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american_scientific_journal-7672	718	20	for	for	ADP
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american_scientific_journal-7672	718	23	in	in	ADP
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american_scientific_journal-7672	718	26	-	-	ADJ
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american_scientific_journal-7672	718	30	:	:	PUNCT
american_scientific_journal-7672	718	31	some	some	DET
american_scientific_journal-7672	718	32	evidence	evidence	NOUN
american_scientific_journal-7672	718	33	from	from	ADP
american_scientific_journal-7672	718	34	greece	greece	PROPN
american_scientific_journal-7672	718	35	”	"	PUNCT
american_scientific_journal-7672	718	36	,	,	PUNCT
american_scientific_journal-7672	718	37	managerial	managerial	ADJ
american_scientific_journal-7672	718	38	finance	finance	NOUN
american_scientific_journal-7672	718	39	,	,	PUNCT
american_scientific_journal-7672	718	40	39(9	39(9	PROPN
american_scientific_journal-7672	718	41	)	)	PUNCT
american_scientific_journal-7672	718	42	,	,	PUNCT
american_scientific_journal-7672	718	43	2	2	NUM
american_scientific_journal-7672	718	44	-	-	SYM
american_scientific_journal-7672	718	45	2	2	NUM
american_scientific_journal-7672	718	46	.	.	PUNCT
american_scientific_journal-7672	719	1	[	[	X
american_scientific_journal-7672	719	2	59	59	NUM
american_scientific_journal-7672	719	3	]	]	PUNCT
american_scientific_journal-7672	719	4	iatridis	iatridis	NOUN
american_scientific_journal-7672	719	5	,	,	PUNCT
american_scientific_journal-7672	719	6	g.	g.	PROPN
american_scientific_journal-7672	719	7	,	,	PUNCT
american_scientific_journal-7672	719	8	(	(	PUNCT
american_scientific_journal-7672	719	9	2010	2010	NUM
american_scientific_journal-7672	719	10	)	)	PUNCT
american_scientific_journal-7672	719	11	,	,	PUNCT
american_scientific_journal-7672	719	12	“	"	PUNCT
american_scientific_journal-7672	719	13	ifrs	ifrs	NOUN
american_scientific_journal-7672	719	14	adoption	adoption	NOUN
american_scientific_journal-7672	719	15	and	and	CCONJ
american_scientific_journal-7672	719	16	financial	financial	ADJ
american_scientific_journal-7672	719	17	statement	statement	NOUN
american_scientific_journal-7672	719	18	effects	effect	NOUN
american_scientific_journal-7672	719	19	:	:	PUNCT
american_scientific_journal-7672	719	20	the	the	DET
american_scientific_journal-7672	719	21	uk	uk	PROPN
american_scientific_journal-7672	719	22	case	case	NOUN
american_scientific_journal-7672	719	23	”	"	PUNCT
american_scientific_journal-7672	719	24	,	,	PUNCT
american_scientific_journal-7672	719	25	international	international	ADJ
american_scientific_journal-7672	719	26	research	research	NOUN
american_scientific_journal-7672	719	27	journal	journal	NOUN
american_scientific_journal-7672	719	28	of	of	ADP
american_scientific_journal-7672	719	29	finance	finance	NOUN
american_scientific_journal-7672	719	30	and	and	CCONJ
american_scientific_journal-7672	719	31	economics	economic	NOUN
american_scientific_journal-7672	719	32	,	,	PUNCT
american_scientific_journal-7672	719	33	vol	vol	NOUN
american_scientific_journal-7672	719	34	.	.	PROPN
american_scientific_journal-7672	719	35	38	38	NUM
american_scientific_journal-7672	719	36	,	,	PUNCT
american_scientific_journal-7672	719	37	pp	pp	ADJ
american_scientific_journal-7672	719	38	.	.	PUNCT
american_scientific_journal-7672	720	1	165	165	NUM
american_scientific_journal-7672	720	2	-	-	SYM
american_scientific_journal-7672	720	3	172	172	NUM
american_scientific_journal-7672	720	4	.	.	PUNCT
american_scientific_journal-7672	721	1	[	[	X
american_scientific_journal-7672	721	2	60	60	NUM
american_scientific_journal-7672	721	3	]	]	SYM
american_scientific_journal-7672	721	4	tsoligkas	tsoligkas	NOUN
american_scientific_journal-7672	721	5	,	,	PUNCT
american_scientific_journal-7672	721	6	f.	f.	PROPN
american_scientific_journal-7672	721	7	and	and	CCONJ
american_scientific_journal-7672	721	8	tsalavoutas	tsalavoutas	PROPN
american_scientific_journal-7672	721	9	,	,	PUNCT
american_scientific_journal-7672	721	10	i.	i.	PROPN
american_scientific_journal-7672	721	11	,	,	PUNCT
american_scientific_journal-7672	721	12	(	(	PUNCT
american_scientific_journal-7672	721	13	2011	2011	NUM
american_scientific_journal-7672	721	14	)	)	PUNCT
american_scientific_journal-7672	721	15	,	,	PUNCT
american_scientific_journal-7672	721	16	“	"	PUNCT
american_scientific_journal-7672	721	17	value	value	NOUN
american_scientific_journal-7672	721	18	relevance	relevance	NOUN
american_scientific_journal-7672	721	19	of	of	ADP
american_scientific_journal-7672	721	20	r	r	NOUN
american_scientific_journal-7672	721	21	&	&	CCONJ
american_scientific_journal-7672	721	22	d	d	PROPN
american_scientific_journal-7672	721	23	in	in	ADP
american_scientific_journal-7672	721	24	the	the	DET
american_scientific_journal-7672	721	25	u.k	u.k	PROPN
american_scientific_journal-7672	721	26	.	.	PROPN
american_scientific_journal-7672	721	27	after	after	ADP
american_scientific_journal-7672	721	28	ifrs	ifrs	PROPN
american_scientific_journal-7672	721	29	mandatory	mandatory	ADJ
american_scientific_journal-7672	721	30	implementation	implementation	NOUN
american_scientific_journal-7672	721	31	”	"	PUNCT
american_scientific_journal-7672	721	32	,	,	PUNCT
american_scientific_journal-7672	721	33	applied	apply	VERB
american_scientific_journal-7672	721	34	financial	financial	ADJ
american_scientific_journal-7672	721	35	economics	economic	NOUN
american_scientific_journal-7672	721	36	,	,	PUNCT
american_scientific_journal-7672	721	37	21	21	NUM
american_scientific_journal-7672	721	38	,	,	PUNCT
american_scientific_journal-7672	721	39	p.	p.	NOUN
american_scientific_journal-7672	721	40	959	959	NUM
american_scientific_journal-7672	721	41	.	.	PUNCT
american_scientific_journal-7672	722	1	[	[	X
american_scientific_journal-7672	722	2	61	61	NUM
american_scientific_journal-7672	722	3	]	]	PUNCT
american_scientific_journal-7672	722	4	dobija	dobija	NOUN
american_scientific_journal-7672	722	5	,	,	PUNCT
american_scientific_journal-7672	722	6	d.	d.	PROPN
american_scientific_journal-7672	722	7	and	and	CCONJ
american_scientific_journal-7672	722	8	klimczak	klimczak	PROPN
american_scientific_journal-7672	722	9	,	,	PUNCT
american_scientific_journal-7672	722	10	k.	k.	PROPN
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american_scientific_journal-7672	722	12	,	,	PUNCT
american_scientific_journal-7672	722	13	(	(	PUNCT
american_scientific_journal-7672	722	14	2010	2010	NUM
american_scientific_journal-7672	722	15	)	)	PUNCT
american_scientific_journal-7672	722	16	,	,	PUNCT
american_scientific_journal-7672	722	17	“	"	PUNCT
american_scientific_journal-7672	722	18	development	development	NOUN
american_scientific_journal-7672	722	19	of	of	ADP
american_scientific_journal-7672	722	20	accounting	accounting	NOUN
american_scientific_journal-7672	722	21	in	in	ADP
american_scientific_journal-7672	722	22	poland	poland	PROPN
american_scientific_journal-7672	722	23	:	:	PUNCT
american_scientific_journal-7672	722	24	market	market	NOUN
american_scientific_journal-7672	722	25	efficiency	efficiency	NOUN
american_scientific_journal-7672	722	26	and	and	CCONJ
american_scientific_journal-7672	722	27	the	the	DET
american_scientific_journal-7672	722	28	value	value	NOUN
american_scientific_journal-7672	722	29	relevance	relevance	NOUN
american_scientific_journal-7672	722	30	of	of	ADP
american_scientific_journal-7672	722	31	reported	report	VERB
american_scientific_journal-7672	722	32	earnings	earning	NOUN
american_scientific_journal-7672	722	33	”	"	PUNCT
american_scientific_journal-7672	722	34	,	,	PUNCT
american_scientific_journal-7672	722	35	the	the	DET
american_scientific_journal-7672	722	36	international	international	ADJ
american_scientific_journal-7672	722	37	journal	journal	NOUN
american_scientific_journal-7672	722	38	ofaccounting,45(3	ofaccounting,45(3	PROPN
american_scientific_journal-7672	722	39	)	)	PUNCT
american_scientific_journal-7672	722	40	,	,	PUNCT
american_scientific_journal-7672	722	41	pp	pp	ADP
american_scientific_journal-7672	722	42	.	.	PUNCT
american_scientific_journal-7672	723	1	356	356	NUM
american_scientific_journal-7672	723	2	-	-	SYM
american_scientific_journal-7672	723	3	374	374	NUM
american_scientific_journal-7672	723	4	.	.	PUNCT
american_scientific_journal-7672	724	1	[	[	X
american_scientific_journal-7672	724	2	62	62	NUM
american_scientific_journal-7672	724	3	]	]	SYM
american_scientific_journal-7672	724	4	beuselinck	beuselinck	ADJ
american_scientific_journal-7672	724	5	,	,	PUNCT
american_scientific_journal-7672	724	6	c.	c.	PROPN
american_scientific_journal-7672	724	7	,	,	PUNCT
american_scientific_journal-7672	724	8	joos	joos	PROPN
american_scientific_journal-7672	724	9	,	,	PUNCT
american_scientific_journal-7672	724	10	p.	p.	PROPN
american_scientific_journal-7672	724	11	,	,	PUNCT
american_scientific_journal-7672	724	12	khurana	khurana	PROPN
american_scientific_journal-7672	724	13	,	,	PUNCT
american_scientific_journal-7672	724	14	i.	i.	PROPN
american_scientific_journal-7672	724	15	k.	k.	PROPN
american_scientific_journal-7672	724	16	,	,	PUNCT
american_scientific_journal-7672	724	17	van	van	PROPN
american_scientific_journal-7672	724	18	der	der	PROPN
american_scientific_journal-7672	724	19	meulen	meulen	PROPN
american_scientific_journal-7672	724	20	,	,	PUNCT
american_scientific_journal-7672	724	21	s.	s.	PROPN
american_scientific_journal-7672	724	22	,	,	PUNCT
american_scientific_journal-7672	724	23	(	(	PUNCT
american_scientific_journal-7672	724	24	2010	2010	NUM
american_scientific_journal-7672	724	25	)	)	PUNCT
american_scientific_journal-7672	724	26	,	,	PUNCT
american_scientific_journal-7672	724	27	“	"	PUNCT
american_scientific_journal-7672	724	28	mandatory	mandatory	ADJ
american_scientific_journal-7672	724	29	adoption	adoption	NOUN
american_scientific_journal-7672	724	30	of	of	ADP
american_scientific_journal-7672	724	31	ifrs	ifrs	PROPN
american_scientific_journal-7672	724	32	and	and	CCONJ
american_scientific_journal-7672	724	33	analysts	analyst	NOUN
american_scientific_journal-7672	724	34	’	'	PUNCT
american_scientific_journal-7672	724	35	forecasts	forecast	VERB
american_scientific_journal-7672	724	36	information	information	NOUN
american_scientific_journal-7672	724	37	properties	property	NOUN
american_scientific_journal-7672	724	38	”	"	PUNCT
american_scientific_journal-7672	724	39	,	,	PUNCT
american_scientific_journal-7672	724	40	tilburg	tilburg	PROPN
american_scientific_journal-7672	724	41	university	university	NOUN
american_scientific_journal-7672	724	42	,	,	PUNCT
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american_scientific_journal-7672	724	44	for	for	ADP
american_scientific_journal-7672	724	45	economic	economic	ADJ
american_scientific_journal-7672	724	46	research	research	NOUN
american_scientific_journal-7672	724	47	in	in	ADP
american_scientific_journal-7672	724	48	its	its	PRON
american_scientific_journal-7672	724	49	series	series	NOUN
american_scientific_journal-7672	724	50	discussion	discussion	NOUN
american_scientific_journal-7672	724	51	paper	paper	NOUN
american_scientific_journal-7672	724	52	with	with	ADP
american_scientific_journal-7672	724	53	number	number	NOUN
american_scientific_journal-7672	724	54	2010	2010	NUM
american_scientific_journal-7672	724	55	-	-	SYM
american_scientific_journal-7672	724	56	112	112	NUM
american_scientific_journal-7672	724	57	.	.	PUNCT
american_scientific_journal-7672	725	1	american	american	ADJ
american_scientific_journal-7672	725	2	academic	academic	ADJ
american_scientific_journal-7672	725	3	scientific	scientific	ADJ
american_scientific_journal-7672	725	4	research	research	NOUN
american_scientific_journal-7672	725	5	journal	journal	NOUN
american_scientific_journal-7672	725	6	for	for	ADP
american_scientific_journal-7672	725	7	engineering	engineering	NOUN
american_scientific_journal-7672	725	8	,	,	PUNCT
american_scientific_journal-7672	725	9	technology	technology	NOUN
american_scientific_journal-7672	725	10	,	,	PUNCT
american_scientific_journal-7672	725	11	and	and	CCONJ
american_scientific_journal-7672	725	12	sciences	science	NOUN
american_scientific_journal-7672	725	13	(	(	PUNCT
american_scientific_journal-7672	725	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	725	15	)	)	PUNCT
american_scientific_journal-7672	725	16	(	(	PUNCT
american_scientific_journal-7672	725	17	2022	2022	NUM
american_scientific_journal-7672	725	18	)	)	PUNCT
american_scientific_journal-7672	725	19	volume	volume	NOUN
american_scientific_journal-7672	725	20	89	89	NUM
american_scientific_journal-7672	725	21	,	,	PUNCT
american_scientific_journal-7672	725	22	no1	no1	PROPN
american_scientific_journal-7672	725	23	,	,	PUNCT
american_scientific_journal-7672	725	24	pp	pp	ADV
american_scientific_journal-7672	725	25	73	73	NUM
american_scientific_journal-7672	725	26	-	-	SYM
american_scientific_journal-7672	725	27	123	123	NUM
american_scientific_journal-7672	725	28	102	102	NUM
american_scientific_journal-7672	725	29	[	[	SYM
american_scientific_journal-7672	725	30	63	63	NUM
american_scientific_journal-7672	725	31	]	]	X
american_scientific_journal-7672	725	32	lang	lang	PROPN
american_scientific_journal-7672	725	33	,	,	PUNCT
american_scientific_journal-7672	725	34	m.	m.	NOUN
american_scientific_journal-7672	725	35	,	,	PUNCT
american_scientific_journal-7672	725	36	maffett	maffett	NOUN
american_scientific_journal-7672	725	37	,	,	PUNCT
american_scientific_journal-7672	725	38	m.	m.	NOUN
american_scientific_journal-7672	725	39	,	,	PUNCT
american_scientific_journal-7672	725	40	and	and	CCONJ
american_scientific_journal-7672	725	41	owens	owens	PROPN
american_scientific_journal-7672	725	42	,	,	PUNCT
american_scientific_journal-7672	725	43	e.	e.	PROPN
american_scientific_journal-7672	725	44	,	,	PUNCT
american_scientific_journal-7672	725	45	(	(	PUNCT
american_scientific_journal-7672	725	46	2010	2010	NUM
american_scientific_journal-7672	725	47	)	)	PUNCT
american_scientific_journal-7672	725	48	,	,	PUNCT
american_scientific_journal-7672	725	49	“	"	PUNCT
american_scientific_journal-7672	725	50	earnings	earning	NOUN
american_scientific_journal-7672	725	51	comovement	comovement	NOUN
american_scientific_journal-7672	725	52	and	and	CCONJ
american_scientific_journal-7672	725	53	accounting	accounting	NOUN
american_scientific_journal-7672	725	54	comparability	comparability	NOUN
american_scientific_journal-7672	725	55	:	:	PUNCT
american_scientific_journal-7672	725	56	the	the	DET
american_scientific_journal-7672	725	57	effects	effect	NOUN
american_scientific_journal-7672	725	58	of	of	ADP
american_scientific_journal-7672	725	59	mandatory	mandatory	ADJ
american_scientific_journal-7672	725	60	ifrs	ifrs	NOUN
american_scientific_journal-7672	725	61	adoption	adoption	NOUN
american_scientific_journal-7672	725	62	”	"	PUNCT
american_scientific_journal-7672	725	63	,	,	PUNCT
american_scientific_journal-7672	725	64	working	working	NOUN
american_scientific_journal-7672	725	65	paper	paper	NOUN
american_scientific_journal-7672	725	66	,	,	PUNCT
american_scientific_journal-7672	725	67	university	university	NOUN
american_scientific_journal-7672	725	68	of	of	ADP
american_scientific_journal-7672	725	69	north	north	PROPN
american_scientific_journal-7672	725	70	carolina	carolina	PROPN
american_scientific_journal-7672	725	71	.	.	PUNCT
american_scientific_journal-7672	726	1	[	[	X
american_scientific_journal-7672	726	2	64	64	NUM
american_scientific_journal-7672	726	3	]	]	SYM
american_scientific_journal-7672	726	4	defond	defond	NOUN
american_scientific_journal-7672	726	5	,	,	PUNCT
american_scientific_journal-7672	726	6	m.	m.	NOUN
american_scientific_journal-7672	726	7	,	,	PUNCT
american_scientific_journal-7672	726	8	and	and	CCONJ
american_scientific_journal-7672	726	9	park	park	NOUN
american_scientific_journal-7672	726	10	,	,	PUNCT
american_scientific_journal-7672	726	11	c.	c.	PROPN
american_scientific_journal-7672	726	12	,	,	PUNCT
american_scientific_journal-7672	726	13	(	(	PUNCT
american_scientific_journal-7672	726	14	2001	2001	NUM
american_scientific_journal-7672	726	15	)	)	PUNCT
american_scientific_journal-7672	726	16	,	,	PUNCT
american_scientific_journal-7672	726	17	“	"	PUNCT
american_scientific_journal-7672	726	18	the	the	DET
american_scientific_journal-7672	726	19	reversal	reversal	NOUN
american_scientific_journal-7672	726	20	of	of	ADP
american_scientific_journal-7672	726	21	abnormal	abnormal	ADJ
american_scientific_journal-7672	726	22	accruals	accrual	NOUN
american_scientific_journal-7672	726	23	and	and	CCONJ
american_scientific_journal-7672	726	24	the	the	DET
american_scientific_journal-7672	726	25	market	market	NOUN
american_scientific_journal-7672	726	26	valuation	valuation	NOUN
american_scientific_journal-7672	726	27	of	of	ADP
american_scientific_journal-7672	726	28	earnings	earning	NOUN
american_scientific_journal-7672	726	29	surprises	surprise	NOUN
american_scientific_journal-7672	726	30	”	"	PUNCT
american_scientific_journal-7672	726	31	,	,	PUNCT
american_scientific_journal-7672	726	32	accounting	account	VERB
american_scientific_journal-7672	726	33	revue	revue	NOUN
american_scientific_journal-7672	726	34	76	76	NUM
american_scientific_journal-7672	726	35	(	(	PUNCT
american_scientific_journal-7672	726	36	3	3	NUM
american_scientific_journal-7672	726	37	)	)	PUNCT
american_scientific_journal-7672	726	38	,	,	PUNCT
american_scientific_journal-7672	726	39	pp	pp	PROPN
american_scientific_journal-7672	726	40	.	.	PUNCT
american_scientific_journal-7672	726	41	375	375	NUM
american_scientific_journal-7672	726	42	-	-	SYM
american_scientific_journal-7672	726	43	404	404	NUM
american_scientific_journal-7672	726	44	.	.	PUNCT
american_scientific_journal-7672	727	1	[	[	X
american_scientific_journal-7672	727	2	65	65	NUM
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american_scientific_journal-7672	727	4	preiato	preiato	PROPN
american_scientific_journal-7672	727	5	,	,	PUNCT
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american_scientific_journal-7672	727	7	.	.	PROPN
american_scientific_journal-7672	727	8	,	,	PUNCT
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american_scientific_journal-7672	727	10	,	,	PUNCT
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american_scientific_journal-7672	727	13	and	and	CCONJ
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american_scientific_journal-7672	727	15	,	,	PUNCT
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american_scientific_journal-7672	727	17	,	,	PUNCT
american_scientific_journal-7672	727	18	(	(	PUNCT
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american_scientific_journal-7672	727	20	)	)	PUNCT
american_scientific_journal-7672	727	21	“	"	PUNCT
american_scientific_journal-7672	727	22	mandatory	mandatory	ADJ
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american_scientific_journal-7672	727	24	of	of	ADP
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american_scientific_journal-7672	727	26	and	and	CCONJ
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american_scientific_journal-7672	727	28	’	'	PUNCT
american_scientific_journal-7672	727	29	forecasts	forecast	VERB
american_scientific_journal-7672	727	30	:	:	PUNCT
american_scientific_journal-7672	727	31	how	how	SCONJ
american_scientific_journal-7672	727	32	much	much	ADJ
american_scientific_journal-7672	727	33	does	do	AUX
american_scientific_journal-7672	727	34	enforcement	enforcement	NOUN
american_scientific_journal-7672	727	35	matter	matter	NOUN
american_scientific_journal-7672	727	36	?	?	PUNCT
american_scientific_journal-7672	727	37	”	"	PUNCT
american_scientific_journal-7672	727	38	,	,	PUNCT
american_scientific_journal-7672	727	39	unsw	unsw	NOUN
american_scientific_journal-7672	727	40	australian	australian	ADJ
american_scientific_journal-7672	727	41	school	school	NOUN
american_scientific_journal-7672	727	42	of	of	ADP
american_scientific_journal-7672	727	43	business	business	NOUN
american_scientific_journal-7672	727	44	research	research	NOUN
american_scientific_journal-7672	727	45	paper	paper	NOUN
american_scientific_journal-7672	727	46	no	no	NOUN
american_scientific_journal-7672	727	47	.	.	PUNCT
american_scientific_journal-7672	727	48	2009	2009	NUM
american_scientific_journal-7672	727	49	acct	acct	NOUN
american_scientific_journal-7672	727	50	0	0	NUM
american_scientific_journal-7672	727	51	.	.	PUNCT
american_scientific_journal-7672	728	1	[	[	X
american_scientific_journal-7672	728	2	66	66	NUM
american_scientific_journal-7672	728	3	]	]	SYM
american_scientific_journal-7672	728	4	li	li	PROPN
american_scientific_journal-7672	728	5	,	,	PUNCT
american_scientific_journal-7672	728	6	s.	s.	PROPN
american_scientific_journal-7672	728	7	,	,	PUNCT
american_scientific_journal-7672	728	8	(	(	PUNCT
american_scientific_journal-7672	728	9	2010	2010	NUM
american_scientific_journal-7672	728	10	)	)	PUNCT
american_scientific_journal-7672	728	11	,	,	PUNCT
american_scientific_journal-7672	728	12	“	"	PUNCT
american_scientific_journal-7672	728	13	does	do	AUX
american_scientific_journal-7672	728	14	mandatory	mandatory	ADJ
american_scientific_journal-7672	728	15	adoption	adoption	NOUN
american_scientific_journal-7672	728	16	of	of	ADP
american_scientific_journal-7672	728	17	international	international	ADJ
american_scientific_journal-7672	728	18	financial	financial	ADJ
american_scientific_journal-7672	728	19	reporting	reporting	NOUN
american_scientific_journal-7672	728	20	standards	standard	NOUN
american_scientific_journal-7672	728	21	in	in	ADP
american_scientific_journal-7672	728	22	the	the	DET
american_scientific_journal-7672	728	23	european	european	PROPN
american_scientific_journal-7672	728	24	union	union	PROPN
american_scientific_journal-7672	728	25	reduce	reduce	VERB
american_scientific_journal-7672	728	26	the	the	DET
american_scientific_journal-7672	728	27	cost	cost	NOUN
american_scientific_journal-7672	728	28	of	of	ADP
american_scientific_journal-7672	728	29	equity	equity	NOUN
american_scientific_journal-7672	728	30	capital	capital	NOUN
american_scientific_journal-7672	728	31	?	?	PUNCT
american_scientific_journal-7672	729	1	”	"	PUNCT
american_scientific_journal-7672	729	2	,	,	PUNCT
american_scientific_journal-7672	729	3	accounting	accounting	NOUN
american_scientific_journal-7672	729	4	review	review	NOUN
american_scientific_journal-7672	729	5	,	,	PUNCT
american_scientific_journal-7672	729	6	85(2	85(2	NUM
american_scientific_journal-7672	729	7	)	)	PUNCT
american_scientific_journal-7672	729	8	,	,	PUNCT
american_scientific_journal-7672	729	9	pp	pp	PROPN
american_scientific_journal-7672	729	10	.	.	PUNCT
american_scientific_journal-7672	730	1	607	607	NUM
american_scientific_journal-7672	730	2	-	-	SYM
american_scientific_journal-7672	730	3	636	636	NUM
american_scientific_journal-7672	730	4	.	.	PUNCT
american_scientific_journal-7672	731	1	[	[	X
american_scientific_journal-7672	731	2	67	67	NUM
american_scientific_journal-7672	731	3	]	]	X
american_scientific_journal-7672	731	4	capkun	capkun	PROPN
american_scientific_journal-7672	731	5	v.	v.	PROPN
american_scientific_journal-7672	731	6	,	,	PUNCT
american_scientific_journal-7672	731	7	d.	d.	PROPN
american_scientific_journal-7672	731	8	collins	collins	PROPN
american_scientific_journal-7672	731	9	,	,	PUNCT
american_scientific_journal-7672	731	10	and	and	CCONJ
american_scientific_journal-7672	731	11	jeanjean	jeanjean	PROPN
american_scientific_journal-7672	731	12	t.	t.	PROPN
american_scientific_journal-7672	731	13	,	,	PUNCT
american_scientific_journal-7672	731	14	(	(	PUNCT
american_scientific_journal-7672	731	15	2011	2011	NUM
american_scientific_journal-7672	731	16	)	)	PUNCT
american_scientific_journal-7672	731	17	,	,	PUNCT
american_scientific_journal-7672	731	18	“	"	PUNCT
american_scientific_journal-7672	731	19	does	do	AUX
american_scientific_journal-7672	731	20	ias	ias	PROPN
american_scientific_journal-7672	731	21	/	/	SYM
american_scientific_journal-7672	731	22	ifrs	ifrs	PROPN
american_scientific_journal-7672	731	23	adoption	adoption	NOUN
american_scientific_journal-7672	731	24	deter	deter	VERB
american_scientific_journal-7672	731	25	earnings	earning	NOUN
american_scientific_journal-7672	731	26	management	management	NOUN
american_scientific_journal-7672	731	27	”	"	PUNCT
american_scientific_journal-7672	731	28	,	,	PUNCT
american_scientific_journal-7672	731	29	working	working	NOUN
american_scientific_journal-7672	731	30	paper	paper	NOUN
american_scientific_journal-7672	731	31	,	,	PUNCT
american_scientific_journal-7672	731	32	ssrn	ssrn	NOUN
american_scientific_journal-7672	731	33	.	.	PUNCT
american_scientific_journal-7672	732	1	[	[	X
american_scientific_journal-7672	732	2	68	68	NUM
american_scientific_journal-7672	732	3	]	]	X
american_scientific_journal-7672	732	4	houqe	houqe	PROPN
american_scientific_journal-7672	732	5	,	,	PUNCT
american_scientific_journal-7672	732	6	n.	n.	PROPN
american_scientific_journal-7672	732	7	van	van	PROPN
american_scientific_journal-7672	732	8	zijl	zijl	PROPN
american_scientific_journal-7672	732	9	,	,	PUNCT
american_scientific_journal-7672	732	10	t.	t.	PROPN
american_scientific_journal-7672	732	11	dunstan	dunstan	PROPN
american_scientific_journal-7672	732	12	,	,	PUNCT
american_scientific_journal-7672	732	13	k.	k.	PROPN
american_scientific_journal-7672	732	14	and	and	CCONJ
american_scientific_journal-7672	732	15	karim	karim	PROPN
american_scientific_journal-7672	732	16	,	,	PUNCT
american_scientific_journal-7672	732	17	w.	w.	PROPN
american_scientific_journal-7672	732	18	,	,	PUNCT
american_scientific_journal-7672	732	19	(	(	PUNCT
american_scientific_journal-7672	732	20	2012	2012	NUM
american_scientific_journal-7672	732	21	)	)	PUNCT
american_scientific_journal-7672	732	22	,	,	PUNCT
american_scientific_journal-7672	732	23	“	"	PUNCT
american_scientific_journal-7672	732	24	the	the	DET
american_scientific_journal-7672	732	25	effect	effect	NOUN
american_scientific_journal-7672	732	26	of	of	ADP
american_scientific_journal-7672	732	27	ifrs	ifrs	ADJ
american_scientific_journal-7672	732	28	adoption	adoption	NOUN
american_scientific_journal-7672	732	29	and	and	CCONJ
american_scientific_journal-7672	732	30	investor	investor	NOUN
american_scientific_journal-7672	732	31	protection	protection	NOUN
american_scientific_journal-7672	732	32	on	on	ADP
american_scientific_journal-7672	732	33	earnings	earning	NOUN
american_scientific_journal-7672	732	34	quality	quality	NOUN
american_scientific_journal-7672	732	35	around	around	ADP
american_scientific_journal-7672	732	36	the	the	DET
american_scientific_journal-7672	732	37	world	world	NOUN
american_scientific_journal-7672	732	38	”	"	PUNCT
american_scientific_journal-7672	732	39	,	,	PUNCT
american_scientific_journal-7672	732	40	the	the	DET
american_scientific_journal-7672	732	41	international	international	ADJ
american_scientific_journal-7672	732	42	journal	journal	NOUN
american_scientific_journal-7672	732	43	of	of	ADP
american_scientific_journal-7672	732	44	accounting	accounting	NOUN
american_scientific_journal-7672	732	45	,	,	PUNCT
american_scientific_journal-7672	732	46	47	47	NUM
american_scientific_journal-7672	732	47	:	:	PUNCT
american_scientific_journal-7672	732	48	pp	pp	ADJ
american_scientific_journal-7672	732	49	.	.	PUNCT
american_scientific_journal-7672	733	1	333	333	NUM
american_scientific_journal-7672	733	2	-	-	SYM
american_scientific_journal-7672	733	3	355	355	NUM
american_scientific_journal-7672	733	4	.	.	PUNCT
american_scientific_journal-7672	734	1	[	[	X
american_scientific_journal-7672	734	2	69	69	NUM
american_scientific_journal-7672	734	3	]	]	PUNCT
american_scientific_journal-7672	734	4	doupnik	doupnik	NOUN
american_scientific_journal-7672	734	5	,	,	PUNCT
american_scientific_journal-7672	734	6	t.	t.	PROPN
american_scientific_journal-7672	734	7	and	and	CCONJ
american_scientific_journal-7672	734	8	perera	perera	PROPN
american_scientific_journal-7672	734	9	,	,	PUNCT
american_scientific_journal-7672	734	10	h.	h.	PROPN
american_scientific_journal-7672	734	11	,	,	PUNCT
american_scientific_journal-7672	734	12	(	(	PUNCT
american_scientific_journal-7672	734	13	2009	2009	NUM
american_scientific_journal-7672	734	14	)	)	PUNCT
american_scientific_journal-7672	734	15	,	,	PUNCT
american_scientific_journal-7672	734	16	“	"	PUNCT
american_scientific_journal-7672	734	17	international	international	ADJ
american_scientific_journal-7672	734	18	accounting	accounting	NOUN
american_scientific_journal-7672	734	19	”	"	PUNCT
american_scientific_journal-7672	734	20	,	,	PUNCT
american_scientific_journal-7672	734	21	2nd	2nd	ADJ
american_scientific_journal-7672	734	22	ed	ed	NOUN
american_scientific_journal-7672	734	23	.	.	PROPN
american_scientific_journal-7672	734	24	,	,	PUNCT
american_scientific_journal-7672	734	25	mcgraw	mcgraw	PROPN
american_scientific_journal-7672	734	26	-	-	PUNCT
american_scientific_journal-7672	734	27	hill	hill	NOUN
american_scientific_journal-7672	734	28	international	international	NOUN
american_scientific_journal-7672	734	29	.	.	PUNCT
american_scientific_journal-7672	735	1	[	[	X
american_scientific_journal-7672	735	2	70	70	NUM
american_scientific_journal-7672	735	3	]	]	PUNCT
american_scientific_journal-7672	735	4	barth	barth	NOUN
american_scientific_journal-7672	735	5	,	,	PUNCT
american_scientific_journal-7672	735	6	m.	m.	NOUN
american_scientific_journal-7672	735	7	,	,	PUNCT
american_scientific_journal-7672	735	8	landsman	landsman	NOUN
american_scientific_journal-7672	735	9	,	,	PUNCT
american_scientific_journal-7672	735	10	w.	w.	PROPN
american_scientific_journal-7672	735	11	,	,	PUNCT
american_scientific_journal-7672	735	12	lang	lang	PROPN
american_scientific_journal-7672	735	13	,	,	PUNCT
american_scientific_journal-7672	735	14	m.	m.	NOUN
american_scientific_journal-7672	735	15	and	and	CCONJ
american_scientific_journal-7672	735	16	williams	williams	PROPN
american_scientific_journal-7672	735	17	,	,	PUNCT
american_scientific_journal-7672	735	18	c.	c.	PROPN
american_scientific_journal-7672	735	19	,	,	PUNCT
american_scientific_journal-7672	735	20	(	(	PUNCT
american_scientific_journal-7672	735	21	2012	2012	NUM
american_scientific_journal-7672	735	22	)	)	PUNCT
american_scientific_journal-7672	735	23	,	,	PUNCT
american_scientific_journal-7672	735	24	“	"	PUNCT
american_scientific_journal-7672	735	25	are	be	AUX
american_scientific_journal-7672	735	26	ifrs	ifrs	NOUN
american_scientific_journal-7672	735	27	-	-	PUNCT
american_scientific_journal-7672	735	28	based	base	VERB
american_scientific_journal-7672	735	29	and	and	CCONJ
american_scientific_journal-7672	735	30	us	us	PROPN
american_scientific_journal-7672	735	31	gaap	gaap	NOUN
american_scientific_journal-7672	735	32	-	-	PUNCT
american_scientific_journal-7672	735	33	based	base	VERB
american_scientific_journal-7672	735	34	accounting	accounting	NOUN
american_scientific_journal-7672	735	35	amounts	amount	NOUN
american_scientific_journal-7672	735	36	comparable	comparable	ADJ
american_scientific_journal-7672	735	37	?	?	PUNCT
american_scientific_journal-7672	735	38	”	"	PUNCT
american_scientific_journal-7672	735	39	journal	journal	NOUN
american_scientific_journal-7672	735	40	of	of	ADP
american_scientific_journal-7672	735	41	accounting	accounting	NOUN
american_scientific_journal-7672	735	42	and	and	CCONJ
american_scientific_journal-7672	735	43	economics	economic	NOUN
american_scientific_journal-7672	735	44	,	,	PUNCT
american_scientific_journal-7672	735	45	54	54	NUM
american_scientific_journal-7672	735	46	(	(	PUNCT
american_scientific_journal-7672	735	47	1	1	NUM
american_scientific_journal-7672	735	48	):	):	PUNCT
american_scientific_journal-7672	735	49	pp	pp	ADJ
american_scientific_journal-7672	735	50	.	.	PUNCT
american_scientific_journal-7672	736	1	68	68	NUM
american_scientific_journal-7672	736	2	-	-	SYM
american_scientific_journal-7672	736	3	93	93	NUM
american_scientific_journal-7672	736	4	[	[	X
american_scientific_journal-7672	736	5	71	71	NUM
american_scientific_journal-7672	736	6	]	]	X
american_scientific_journal-7672	736	7	chua	chua	PROPN
american_scientific_journal-7672	736	8	,	,	PUNCT
american_scientific_journal-7672	736	9	y.	y.	PROPN
american_scientific_journal-7672	736	10	,	,	PUNCT
american_scientific_journal-7672	736	11	cheong	cheong	PROPN
american_scientific_journal-7672	736	12	,	,	PUNCT
american_scientific_journal-7672	736	13	c.	c.	PROPN
american_scientific_journal-7672	736	14	,	,	PUNCT
american_scientific_journal-7672	736	15	gould	gould	PROPN
american_scientific_journal-7672	736	16	,	,	PUNCT
american_scientific_journal-7672	736	17	g.	g.	PROPN
american_scientific_journal-7672	736	18	,	,	PUNCT
american_scientific_journal-7672	736	19	(	(	PUNCT
american_scientific_journal-7672	736	20	2012	2012	NUM
american_scientific_journal-7672	736	21	)	)	PUNCT
american_scientific_journal-7672	736	22	,	,	PUNCT
american_scientific_journal-7672	736	23	“	"	PUNCT
american_scientific_journal-7672	736	24	the	the	DET
american_scientific_journal-7672	736	25	impact	impact	NOUN
american_scientific_journal-7672	736	26	of	of	ADP
american_scientific_journal-7672	736	27	mandatory	mandatory	ADJ
american_scientific_journal-7672	736	28	ifrs	ifrs	NOUN
american_scientific_journal-7672	736	29	adoption	adoption	NOUN
american_scientific_journal-7672	736	30	on	on	ADP
american_scientific_journal-7672	736	31	accounting	accounting	NOUN
american_scientific_journal-7672	736	32	quality	quality	NOUN
american_scientific_journal-7672	736	33	:	:	PUNCT
american_scientific_journal-7672	736	34	evidence	evidence	NOUN
american_scientific_journal-7672	736	35	from	from	ADP
american_scientific_journal-7672	736	36	australia	australia	PROPN
american_scientific_journal-7672	736	37	”	"	PUNCT
american_scientific_journal-7672	736	38	,	,	PUNCT
american_scientific_journal-7672	736	39	j.	j.	PROPN
american_scientific_journal-7672	736	40	int	int	PROPN
american_scientific_journal-7672	736	41	.	.	PUNCT
american_scientific_journal-7672	737	1	account	account	NOUN
american_scientific_journal-7672	737	2	.	.	PUNCT
american_scientific_journal-7672	738	1	res	re	NOUN
american_scientific_journal-7672	738	2	.	.	PROPN
american_scientific_journal-7672	739	1	11	11	NUM
american_scientific_journal-7672	739	2	(	(	PUNCT
american_scientific_journal-7672	739	3	1	1	NUM
american_scientific_journal-7672	739	4	)	)	PUNCT
american_scientific_journal-7672	739	5	,	,	PUNCT
american_scientific_journal-7672	739	6	pp	pp	ADP
american_scientific_journal-7672	739	7	.	.	PUNCT
american_scientific_journal-7672	740	1	119	119	NUM
american_scientific_journal-7672	740	2	-	-	SYM
american_scientific_journal-7672	740	3	146	146	NUM
american_scientific_journal-7672	740	4	.	.	PUNCT
american_scientific_journal-7672	741	1	[	[	X
american_scientific_journal-7672	741	2	72	72	NUM
american_scientific_journal-7672	741	3	]	]	PUNCT
american_scientific_journal-7672	741	4	ahmed	ahmed	PROPN
american_scientific_journal-7672	741	5	,	,	PUNCT
american_scientific_journal-7672	741	6	a.	a.	NOUN
american_scientific_journal-7672	741	7	a.	a.	PROPN
american_scientific_journal-7672	741	8	,	,	PUNCT
american_scientific_journal-7672	741	9	neel	neel	PROPN
american_scientific_journal-7672	741	10	m.	m.	PROPN
american_scientific_journal-7672	741	11	,	,	PUNCT
american_scientific_journal-7672	741	12	and	and	CCONJ
american_scientific_journal-7672	741	13	wang	wang	PROPN
american_scientific_journal-7672	741	14	d.	d.	PROPN
american_scientific_journal-7672	741	15	,	,	PUNCT
american_scientific_journal-7672	741	16	(	(	PUNCT
american_scientific_journal-7672	741	17	2013	2013	NUM
american_scientific_journal-7672	741	18	)	)	PUNCT
american_scientific_journal-7672	741	19	,	,	PUNCT
american_scientific_journal-7672	741	20	“	"	PUNCT
american_scientific_journal-7672	741	21	does	do	AUX
american_scientific_journal-7672	741	22	mandatory	mandatory	ADJ
american_scientific_journal-7672	741	23	adoption	adoption	NOUN
american_scientific_journal-7672	741	24	of	of	ADP
american_scientific_journal-7672	741	25	ifrs	ifrs	PROPN
american_scientific_journal-7672	741	26	improve	improve	VERB
american_scientific_journal-7672	741	27	accounting	accounting	NOUN
american_scientific_journal-7672	741	28	quality	quality	NOUN
american_scientific_journal-7672	741	29	?	?	PUNCT
american_scientific_journal-7672	742	1	preliminary	preliminary	ADJ
american_scientific_journal-7672	742	2	evidence	evidence	NOUN
american_scientific_journal-7672	742	3	”	"	PUNCT
american_scientific_journal-7672	742	4	,	,	PUNCT
american_scientific_journal-7672	742	5	contemporary	contemporary	ADJ
american_scientific_journal-7672	742	6	accounting	accounting	NOUN
american_scientific_journal-7672	742	7	research	research	NOUN
american_scientific_journal-7672	742	8	,	,	PUNCT
american_scientific_journal-7672	742	9	vol	vol	NOUN
american_scientific_journal-7672	742	10	.	.	PROPN
american_scientific_journal-7672	742	11	30	30	NUM
american_scientific_journal-7672	742	12	,	,	PUNCT
american_scientific_journal-7672	742	13	issue	issue	NOUN
american_scientific_journal-7672	742	14	4	4	NUM
american_scientific_journal-7672	742	15	,	,	PUNCT
american_scientific_journal-7672	742	16	pp	pp	ADJ
american_scientific_journal-7672	742	17	.	.	PUNCT
american_scientific_journal-7672	742	18	1344	1344	NUM
american_scientific_journal-7672	742	19	.	.	PUNCT
american_scientific_journal-7672	743	1	[	[	X
american_scientific_journal-7672	743	2	73	73	NUM
american_scientific_journal-7672	743	3	]	]	X
american_scientific_journal-7672	743	4	jeanjean	jeanjean	ADJ
american_scientific_journal-7672	743	5	,	,	PUNCT
american_scientific_journal-7672	743	6	t.	t.	PROPN
american_scientific_journal-7672	743	7	,	,	PUNCT
american_scientific_journal-7672	743	8	and	and	CCONJ
american_scientific_journal-7672	743	9	stolowy	stolowy	VERB
american_scientific_journal-7672	743	10	,	,	PUNCT
american_scientific_journal-7672	743	11	h.	h.	PROPN
american_scientific_journal-7672	743	12	,	,	PUNCT
american_scientific_journal-7672	743	13	(	(	PUNCT
american_scientific_journal-7672	743	14	2008	2008	NUM
american_scientific_journal-7672	743	15	)	)	PUNCT
american_scientific_journal-7672	743	16	,	,	PUNCT
american_scientific_journal-7672	743	17	“	"	PUNCT
american_scientific_journal-7672	743	18	do	do	VERB
american_scientific_journal-7672	743	19	accounting	accounting	NOUN
american_scientific_journal-7672	743	20	standards	standard	NOUN
american_scientific_journal-7672	743	21	matter	matter	NOUN
american_scientific_journal-7672	743	22	?	?	PUNCT
american_scientific_journal-7672	744	1	an	an	DET
american_scientific_journal-7672	744	2	exploratory	exploratory	ADJ
american_scientific_journal-7672	744	3	analysis	analysis	NOUN
american_scientific_journal-7672	744	4	of	of	ADP
american_scientific_journal-7672	744	5	earnings	earning	NOUN
american_scientific_journal-7672	744	6	management	management	NOUN
american_scientific_journal-7672	744	7	before	before	ADP
american_scientific_journal-7672	744	8	and	and	CCONJ
american_scientific_journal-7672	744	9	after	after	ADP
american_scientific_journal-7672	744	10	ifrs	ifrs	NOUN
american_scientific_journal-7672	744	11	adoption	adoption	NOUN
american_scientific_journal-7672	744	12	”	"	PUNCT
american_scientific_journal-7672	744	13	,	,	PUNCT
american_scientific_journal-7672	744	14	journal	journal	NOUN
american_scientific_journal-7672	744	15	of	of	ADP
american_scientific_journal-7672	744	16	accounting	accounting	NOUN
american_scientific_journal-7672	744	17	and	and	CCONJ
american_scientific_journal-7672	744	18	public	public	ADJ
american_scientific_journal-7672	744	19	policy	policy	NOUN
american_scientific_journal-7672	744	20	,	,	PUNCT
american_scientific_journal-7672	744	21	19	19	NUM
american_scientific_journal-7672	744	22	,	,	PUNCT
american_scientific_journal-7672	744	23	6	6	NUM
american_scientific_journal-7672	744	24	,	,	PUNCT
american_scientific_journal-7672	744	25	27	27	NUM
american_scientific_journal-7672	744	26	,	,	PUNCT
american_scientific_journal-7672	744	27	pp	pp	ADJ
american_scientific_journal-7672	744	28	.	.	PUNCT
american_scientific_journal-7672	745	1	480	480	NUM
american_scientific_journal-7672	745	2	-	-	NUM
american_scientific_journal-7672	745	3	494	494	NUM
american_scientific_journal-7672	745	4	.	.	PUNCT
american_scientific_journal-7672	746	1	[	[	X
american_scientific_journal-7672	746	2	74	74	NUM
american_scientific_journal-7672	746	3	]	]	PUNCT
american_scientific_journal-7672	746	4	djankov	djankov	PROPN
american_scientific_journal-7672	746	5	,	,	PUNCT
american_scientific_journal-7672	746	6	s.	s.	PROPN
american_scientific_journal-7672	746	7	,	,	PUNCT
american_scientific_journal-7672	746	8	laporta	laporta	PROPN
american_scientific_journal-7672	746	9	,	,	PUNCT
american_scientific_journal-7672	746	10	r.	r.	PROPN
american_scientific_journal-7672	746	11	,	,	PUNCT
american_scientific_journal-7672	746	12	lopez	lopez	NOUN
american_scientific_journal-7672	746	13	-	-	PUNCT
american_scientific_journal-7672	746	14	de	de	NOUN
american_scientific_journal-7672	746	15	-	-	NOUN
american_scientific_journal-7672	746	16	silanes	silane	NOUN
american_scientific_journal-7672	746	17	,	,	PUNCT
american_scientific_journal-7672	746	18	f.	f.	PROPN
american_scientific_journal-7672	746	19	,	,	PUNCT
american_scientific_journal-7672	746	20	and	and	CCONJ
american_scientific_journal-7672	746	21	shleifer	shleifer	PROPN
american_scientific_journal-7672	746	22	,	,	PUNCT
american_scientific_journal-7672	746	23	a.	a.	NOUN
american_scientific_journal-7672	746	24	,	,	PUNCT
american_scientific_journal-7672	746	25	(	(	PUNCT
american_scientific_journal-7672	746	26	2008	2008	NUM
american_scientific_journal-7672	746	27	)	)	PUNCT
american_scientific_journal-7672	746	28	,	,	PUNCT
american_scientific_journal-7672	746	29	“	"	PUNCT
american_scientific_journal-7672	746	30	the	the	DET
american_scientific_journal-7672	746	31	law	law	NOUN
american_scientific_journal-7672	746	32	and	and	CCONJ
american_scientific_journal-7672	746	33	economics	economic	NOUN
american_scientific_journal-7672	746	34	of	of	ADP
american_scientific_journal-7672	746	35	self	self	NOUN
american_scientific_journal-7672	746	36	-	-	PUNCT
american_scientific_journal-7672	746	37	dealing	dealing	NOUN
american_scientific_journal-7672	746	38	”	"	PUNCT
american_scientific_journal-7672	746	39	,	,	PUNCT
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american_scientific_journal-7672	746	41	of	of	ADP
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american_scientific_journal-7672	746	44	,	,	PUNCT
american_scientific_journal-7672	746	45	88	88	NUM
american_scientific_journal-7672	746	46	,	,	PUNCT
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american_scientific_journal-7672	746	48	.	.	PUNCT
american_scientific_journal-7672	747	1	430	430	NUM
american_scientific_journal-7672	747	2	-	-	SYM
american_scientific_journal-7672	747	3	465	465	NUM
american_scientific_journal-7672	747	4	.	.	PUNCT
american_scientific_journal-7672	748	1	[	[	X
american_scientific_journal-7672	748	2	75	75	NUM
american_scientific_journal-7672	748	3	]	]	SYM
american_scientific_journal-7672	748	4	ding	ding	NOUN
american_scientific_journal-7672	748	5	,	,	PUNCT
american_scientific_journal-7672	748	6	y.	y.	PROPN
american_scientific_journal-7672	748	7	,	,	PUNCT
american_scientific_journal-7672	748	8	hope	hope	NOUN
american_scientific_journal-7672	748	9	o.	o.	PROPN
american_scientific_journal-7672	748	10	k.	k.	PROPN
american_scientific_journal-7672	748	11	,	,	PUNCT
american_scientific_journal-7672	748	12	jeanjean	jeanjean	PROPN
american_scientific_journal-7672	748	13	t.	t.	PROPN
american_scientific_journal-7672	748	14	,	,	PUNCT
american_scientific_journal-7672	748	15	and	and	CCONJ
american_scientific_journal-7672	748	16	.	.	PUNCT
american_scientific_journal-7672	749	1	stolowy	stolowy	PROPN
american_scientific_journal-7672	749	2	h.	h.	PROPN
american_scientific_journal-7672	749	3	,	,	PUNCT
american_scientific_journal-7672	749	4	(	(	PUNCT
american_scientific_journal-7672	749	5	2007	2007	NUM
american_scientific_journal-7672	749	6	)	)	PUNCT
american_scientific_journal-7672	749	7	,	,	PUNCT
american_scientific_journal-7672	749	8	“	"	PUNCT
american_scientific_journal-7672	749	9	differences	difference	NOUN
american_scientific_journal-7672	749	10	between	between	ADP
american_scientific_journal-7672	749	11	domestic	domestic	ADJ
american_scientific_journal-7672	749	12	accounting	accounting	NOUN
american_scientific_journal-7672	749	13	standards	standard	NOUN
american_scientific_journal-7672	749	14	and	and	CCONJ
american_scientific_journal-7672	749	15	ias	ias	PROPN
american_scientific_journal-7672	749	16	:	:	PUNCT
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american_scientific_journal-7672	749	18	,	,	PUNCT
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american_scientific_journal-7672	749	20	and	and	CCONJ
american_scientific_journal-7672	749	21	implications	implication	NOUN
american_scientific_journal-7672	749	22	”	"	PUNCT
american_scientific_journal-7672	749	23	,	,	PUNCT
american_scientific_journal-7672	749	24	journal	journal	NOUN
american_scientific_journal-7672	749	25	of	of	ADP
american_scientific_journal-7672	749	26	accounting	accounting	NOUN
american_scientific_journal-7672	749	27	and	and	CCONJ
american_scientific_journal-7672	749	28	public	public	ADJ
american_scientific_journal-7672	749	29	policy	policy	NOUN
american_scientific_journal-7672	749	30	26	26	NUM
american_scientific_journal-7672	749	31	(	(	PUNCT
american_scientific_journal-7672	749	32	1	1	NUM
american_scientific_journal-7672	749	33	):	):	PUNCT
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american_scientific_journal-7672	749	35	.	.	PUNCT
american_scientific_journal-7672	750	1	1	1	NUM
american_scientific_journal-7672	750	2	-	-	SYM
american_scientific_journal-7672	750	3	38	38	NUM
american_scientific_journal-7672	750	4	.	.	PUNCT
american_scientific_journal-7672	751	1	[	[	X
american_scientific_journal-7672	751	2	76	76	NUM
american_scientific_journal-7672	751	3	]	]	X
american_scientific_journal-7672	751	4	isidro	isidro	PROPN
american_scientific_journal-7672	751	5	,	,	PUNCT
american_scientific_journal-7672	751	6	h.	h.	PROPN
american_scientific_journal-7672	751	7	,	,	PUNCT
american_scientific_journal-7672	751	8	nanda	nanda	PROPN
american_scientific_journal-7672	751	9	,	,	PUNCT
american_scientific_journal-7672	751	10	d.	d.	PROPN
american_scientific_journal-7672	751	11	and	and	CCONJ
american_scientific_journal-7672	751	12	wysocki	wysocki	PROPN
american_scientific_journal-7672	751	13	,	,	PUNCT
american_scientific_journal-7672	751	14	p.	p.	PROPN
american_scientific_journal-7672	751	15	,	,	PUNCT
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american_scientific_journal-7672	751	17	2015	2015	NUM
american_scientific_journal-7672	751	18	)	)	PUNCT
american_scientific_journal-7672	751	19	,	,	PUNCT
american_scientific_journal-7672	751	20	“	"	PUNCT
american_scientific_journal-7672	751	21	what	what	PRON
american_scientific_journal-7672	751	22	matters	matter	VERB
american_scientific_journal-7672	751	23	in	in	ADP
american_scientific_journal-7672	751	24	international	international	ADJ
american_scientific_journal-7672	751	25	accounting	accounting	NOUN
american_scientific_journal-7672	751	26	quality	quality	NOUN
american_scientific_journal-7672	751	27	research	research	NOUN
american_scientific_journal-7672	751	28	?	?	PUNCT
american_scientific_journal-7672	751	29	”	"	PUNCT
american_scientific_journal-7672	751	30	,	,	PUNCT
american_scientific_journal-7672	751	31	working	working	NOUN
american_scientific_journal-7672	751	32	paper	paper	NOUN
american_scientific_journal-7672	751	33	,	,	PUNCT
american_scientific_journal-7672	751	34	university	university	NOUN
american_scientific_journal-7672	751	35	of	of	ADP
american_scientific_journal-7672	751	36	miami	miami	PROPN
american_scientific_journal-7672	751	37	.	.	PUNCT
american_scientific_journal-7672	752	1	[	[	X
american_scientific_journal-7672	752	2	77	77	NUM
american_scientific_journal-7672	752	3	]	]	X
american_scientific_journal-7672	752	4	cascino	cascino	NOUN
american_scientific_journal-7672	752	5	,	,	PUNCT
american_scientific_journal-7672	752	6	s.	s.	PROPN
american_scientific_journal-7672	752	7	,	,	PUNCT
american_scientific_journal-7672	752	8	and	and	CCONJ
american_scientific_journal-7672	752	9	gassen	gassen	PROPN
american_scientific_journal-7672	752	10	,	,	PUNCT
american_scientific_journal-7672	752	11	j.	j.	PROPN
american_scientific_journal-7672	752	12	,	,	PUNCT
american_scientific_journal-7672	752	13	(	(	PUNCT
american_scientific_journal-7672	752	14	2015	2015	NUM
american_scientific_journal-7672	752	15	)	)	PUNCT
american_scientific_journal-7672	752	16	,	,	PUNCT
american_scientific_journal-7672	752	17	“	"	PUNCT
american_scientific_journal-7672	752	18	what	what	PRON
american_scientific_journal-7672	752	19	drives	drive	VERB
american_scientific_journal-7672	752	20	the	the	DET
american_scientific_journal-7672	752	21	comparability	comparability	NOUN
american_scientific_journal-7672	752	22	effect	effect	NOUN
american_scientific_journal-7672	752	23	of	of	ADP
american_scientific_journal-7672	752	24	mandatory	mandatory	ADJ
american_scientific_journal-7672	752	25	ifrs	ifrs	NOUN
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american_scientific_journal-7672	752	27	?	?	PUNCT
american_scientific_journal-7672	752	28	”	"	PUNCT
american_scientific_journal-7672	752	29	review	review	NOUN
american_scientific_journal-7672	752	30	of	of	ADP
american_scientific_journal-7672	752	31	accounting	accounting	NOUN
american_scientific_journal-7672	752	32	studies	study	NOUN
american_scientific_journal-7672	752	33	,	,	PUNCT
american_scientific_journal-7672	752	34	20	20	NUM
american_scientific_journal-7672	752	35	(	(	PUNCT
american_scientific_journal-7672	752	36	1	1	NUM
american_scientific_journal-7672	752	37	)	)	PUNCT
american_scientific_journal-7672	752	38	.	.	PUNCT
american_scientific_journal-7672	753	1	pp	pp	ADV
american_scientific_journal-7672	753	2	.	.	PUNCT
american_scientific_journal-7672	754	1	242	242	NUM
american_scientific_journal-7672	754	2	-	-	SYM
american_scientific_journal-7672	754	3	282	282	NUM
american_scientific_journal-7672	754	4	.	.	PUNCT
american_scientific_journal-7672	755	1	issn	issn	PROPN
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american_scientific_journal-7672	755	3	-	-	SYM
american_scientific_journal-7672	755	4	6653	6653	NUM
american_scientific_journal-7672	755	5	.	.	PUNCT
american_scientific_journal-7672	756	1	[	[	X
american_scientific_journal-7672	756	2	78	78	NUM
american_scientific_journal-7672	756	3	]	]	PUNCT
american_scientific_journal-7672	756	4	shan	shan	NOUN
american_scientific_journal-7672	756	5	,	,	PUNCT
american_scientific_journal-7672	756	6	y.	y.	PROPN
american_scientific_journal-7672	756	7	,	,	PUNCT
american_scientific_journal-7672	756	8	(	(	PUNCT
american_scientific_journal-7672	756	9	2015	2015	NUM
american_scientific_journal-7672	756	10	)	)	PUNCT
american_scientific_journal-7672	756	11	,	,	PUNCT
american_scientific_journal-7672	756	12	“	"	PUNCT
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american_scientific_journal-7672	756	14	relevance	relevance	NOUN
american_scientific_journal-7672	756	15	,	,	PUNCT
american_scientific_journal-7672	756	16	earnings	earning	NOUN
american_scientific_journal-7672	756	17	management	management	NOUN
american_scientific_journal-7672	756	18	and	and	CCONJ
american_scientific_journal-7672	756	19	corporate	corporate	ADJ
american_scientific_journal-7672	756	20	governance	governance	NOUN
american_scientific_journal-7672	756	21	in	in	ADP
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american_scientific_journal-7672	756	24	,	,	PUNCT
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american_scientific_journal-7672	756	26	.	.	PUNCT
american_scientific_journal-7672	757	1	markets	market	NOUN
american_scientific_journal-7672	757	2	rev	rev	VERB
american_scientific_journal-7672	757	3	.	.	PROPN
american_scientific_journal-7672	757	4	23	23	NUM
american_scientific_journal-7672	757	5	,	,	PUNCT
american_scientific_journal-7672	757	6	186	186	NUM
american_scientific_journal-7672	757	7	-	-	SYM
american_scientific_journal-7672	757	8	207	207	NUM
american_scientific_journal-7672	757	9	.	.	PUNCT
american_scientific_journal-7672	758	1	[	[	X
american_scientific_journal-7672	758	2	79	79	NUM
american_scientific_journal-7672	758	3	]	]	SYM
american_scientific_journal-7672	758	4	ernstberger	ernstberger	NOUN
american_scientific_journal-7672	758	5	,	,	PUNCT
american_scientific_journal-7672	758	6	j.	j.	PROPN
american_scientific_journal-7672	758	7	,	,	PUNCT
american_scientific_journal-7672	758	8	stich	stich	PROPN
american_scientific_journal-7672	758	9	,	,	PUNCT
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american_scientific_journal-7672	758	11	and	and	CCONJ
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american_scientific_journal-7672	758	13	,	,	PUNCT
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american_scientific_journal-7672	758	15	,	,	PUNCT
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american_scientific_journal-7672	758	20	“	"	PUNCT
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american_scientific_journal-7672	758	25	enforcement	enforcement	NOUN
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american_scientific_journal-7672	758	27	:	:	PUNCT
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american_scientific_journal-7672	758	33	,	,	PUNCT
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american_scientific_journal-7672	758	37	,	,	PUNCT
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american_scientific_journal-7672	758	40	21	21	NUM
american_scientific_journal-7672	758	41	,	,	PUNCT
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american_scientific_journal-7672	758	44	2	2	NUM
american_scientific_journal-7672	758	45	,	,	PUNCT
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american_scientific_journal-7672	758	47	.	.	PUNCT
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american_scientific_journal-7672	758	49	.	.	PUNCT
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american_scientific_journal-7672	759	5	,	,	PUNCT
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american_scientific_journal-7672	759	7	and	and	CCONJ
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american_scientific_journal-7672	759	9	,	,	PUNCT
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american_scientific_journal-7672	759	12	,	,	PUNCT
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american_scientific_journal-7672	759	16	,	,	PUNCT
american_scientific_journal-7672	759	17	“	"	PUNCT
american_scientific_journal-7672	759	18	an	an	DET
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american_scientific_journal-7672	759	35	,	,	PUNCT
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american_scientific_journal-7672	759	37	,	,	PUNCT
american_scientific_journal-7672	759	38	and	and	CCONJ
american_scientific_journal-7672	759	39	sciences	science	NOUN
american_scientific_journal-7672	759	40	(	(	PUNCT
american_scientific_journal-7672	759	41	asrjets	asrjet	NOUN
american_scientific_journal-7672	759	42	)	)	PUNCT
american_scientific_journal-7672	759	43	(	(	PUNCT
american_scientific_journal-7672	759	44	2022	2022	NUM
american_scientific_journal-7672	759	45	)	)	PUNCT
american_scientific_journal-7672	759	46	volume	volume	NOUN
american_scientific_journal-7672	759	47	89	89	NUM
american_scientific_journal-7672	759	48	,	,	PUNCT
american_scientific_journal-7672	759	49	no1	no1	PROPN
american_scientific_journal-7672	759	50	,	,	PUNCT
american_scientific_journal-7672	759	51	pp	pp	ADV
american_scientific_journal-7672	759	52	73	73	NUM
american_scientific_journal-7672	759	53	-	-	SYM
american_scientific_journal-7672	759	54	123	123	NUM
american_scientific_journal-7672	759	55	103	103	NUM
american_scientific_journal-7672	759	56	information	information	NOUN
american_scientific_journal-7672	759	57	manipulation	manipulation	NOUN
american_scientific_journal-7672	759	58	”	"	PUNCT
american_scientific_journal-7672	759	59	,	,	PUNCT
american_scientific_journal-7672	759	60	journal	journal	NOUN
american_scientific_journal-7672	759	61	of	of	ADP
american_scientific_journal-7672	759	62	financial	financial	ADJ
american_scientific_journal-7672	759	63	economics	economic	NOUN
american_scientific_journal-7672	759	64	,	,	PUNCT
american_scientific_journal-7672	759	65	80	80	NUM
american_scientific_journal-7672	759	66	,	,	PUNCT
american_scientific_journal-7672	759	67	pp	pp	ADJ
american_scientific_journal-7672	759	68	.	.	PUNCT
american_scientific_journal-7672	759	69	603	603	NUM
american_scientific_journal-7672	759	70	-	-	SYM
american_scientific_journal-7672	759	71	626	626	NUM
american_scientific_journal-7672	759	72	.	.	PUNCT
american_scientific_journal-7672	760	1	[	[	X
american_scientific_journal-7672	760	2	81	81	NUM
american_scientific_journal-7672	760	3	]	]	PUNCT
american_scientific_journal-7672	760	4	platikanova	platikanova	NOUN
american_scientific_journal-7672	760	5	,	,	PUNCT
american_scientific_journal-7672	760	6	p.	p.	NOUN
american_scientific_journal-7672	760	7	and	and	CCONJ
american_scientific_journal-7672	760	8	nobes	nobes	PROPN
american_scientific_journal-7672	760	9	,	,	PUNCT
american_scientific_journal-7672	760	10	c.	c.	PROPN
american_scientific_journal-7672	760	11	,	,	PUNCT
american_scientific_journal-7672	760	12	(	(	PUNCT
american_scientific_journal-7672	760	13	2000	2000	NUM
american_scientific_journal-7672	760	14	)	)	PUNCT
american_scientific_journal-7672	760	15	,	,	PUNCT
american_scientific_journal-7672	760	16	“	"	PUNCT
american_scientific_journal-7672	760	17	was	be	AUX
american_scientific_journal-7672	760	18	the	the	DET
american_scientific_journal-7672	760	19	introduction	introduction	NOUN
american_scientific_journal-7672	760	20	of	of	ADP
american_scientific_journal-7672	760	21	ifrs	ifrs	PROPN
american_scientific_journal-7672	760	22	in	in	ADP
american_scientific_journal-7672	760	23	europe	europe	PROPN
american_scientific_journal-7672	760	24	value	value	NOUN
american_scientific_journal-7672	760	25	-	-	PUNCT
american_scientific_journal-7672	760	26	relevant	relevant	ADJ
american_scientific_journal-7672	760	27	?	?	PUNCT
american_scientific_journal-7672	760	28	”	"	PUNCT
american_scientific_journal-7672	760	29	,	,	PUNCT
american_scientific_journal-7672	760	30	working	working	NOUN
american_scientific_journal-7672	760	31	paper	paper	NOUN
american_scientific_journal-7672	760	32	,	,	PUNCT
american_scientific_journal-7672	760	33	university	university	NOUN
american_scientific_journal-7672	760	34	pompeu	pompeu	NOUN
american_scientific_journal-7672	760	35	fabra	fabra	NOUN
american_scientific_journal-7672	760	36	and	and	CCONJ
american_scientific_journal-7672	760	37	university	university	NOUN
american_scientific_journal-7672	760	38	of	of	ADP
american_scientific_journal-7672	760	39	reading	reading	NOUN
american_scientific_journal-7672	760	40	.	.	PUNCT
american_scientific_journal-7672	761	1	[	[	X
american_scientific_journal-7672	761	2	82	82	NUM
american_scientific_journal-7672	761	3	]	]	PUNCT
american_scientific_journal-7672	761	4	orszag	orszag	PROPN
american_scientific_journal-7672	761	5	,	,	PUNCT
american_scientific_journal-7672	761	6	j.	j.	PROPN
american_scientific_journal-7672	761	7	m.	m.	PROPN
american_scientific_journal-7672	761	8	and	and	CCONJ
american_scientific_journal-7672	761	9	choudhary	choudhary	PROPN
american_scientific_journal-7672	761	10	m.	m.	PROPN
american_scientific_journal-7672	761	11	a.	a.	PROPN
american_scientific_journal-7672	761	12	,	,	PUNCT
american_scientific_journal-7672	761	13	(	(	PUNCT
american_scientific_journal-7672	761	14	2005	2005	NUM
american_scientific_journal-7672	761	15	)	)	PUNCT
american_scientific_journal-7672	761	16	,	,	PUNCT
american_scientific_journal-7672	761	17	“	"	PUNCT
american_scientific_journal-7672	761	18	are	be	AUX
american_scientific_journal-7672	761	19	performance	performance	NOUN
american_scientific_journal-7672	761	20	conditions	condition	NOUN
american_scientific_journal-7672	761	21	on	on	ADP
american_scientific_journal-7672	761	22	executive	executive	ADJ
american_scientific_journal-7672	761	23	options	option	NOUN
american_scientific_journal-7672	761	24	driven	drive	VERB
american_scientific_journal-7672	761	25	by	by	ADP
american_scientific_journal-7672	761	26	fundamentals	fundamental	NOUN
american_scientific_journal-7672	761	27	?	?	PUNCT
american_scientific_journal-7672	761	28	”	"	PUNCT
american_scientific_journal-7672	762	1	watson	watson	PROPN
american_scientific_journal-7672	762	2	wyatt	wyatt	PROPN
american_scientific_journal-7672	762	3	technical	technical	PROPN
american_scientific_journal-7672	762	4	paper	paper	PROPN
american_scientific_journal-7672	762	5	,	,	PUNCT
american_scientific_journal-7672	762	6	no	no	INTJ
american_scientific_journal-7672	762	7	.	.	NOUN
american_scientific_journal-7672	762	8	2005	2005	NUM
american_scientific_journal-7672	762	9	-	-	SYM
american_scientific_journal-7672	762	10	6	6	NUM
american_scientific_journal-7672	762	11	.	.	PUNCT
american_scientific_journal-7672	763	1	[	[	X
american_scientific_journal-7672	763	2	83	83	NUM
american_scientific_journal-7672	763	3	]	]	SYM
american_scientific_journal-7672	763	4	voulgaris	voulgaris	PROPN
american_scientific_journal-7672	763	5	f.	f.	PROPN
american_scientific_journal-7672	763	6	,	,	PUNCT
american_scientific_journal-7672	763	7	agiomirgianakis	agiomirgianakis	PROPN
american_scientific_journal-7672	763	8	,	,	PUNCT
american_scientific_journal-7672	763	9	g.	g.	PROPN
american_scientific_journal-7672	763	10	,	,	PUNCT
american_scientific_journal-7672	763	11	papadogonas	papadogonas	PROPN
american_scientific_journal-7672	763	12	th	th	PRON
american_scientific_journal-7672	763	13	.	.	PROPN
american_scientific_journal-7672	763	14	,	,	PUNCT
american_scientific_journal-7672	763	15	(	(	PUNCT
american_scientific_journal-7672	763	16	2014	2014	NUM
american_scientific_journal-7672	763	17	)	)	PUNCT
american_scientific_journal-7672	763	18	,	,	PUNCT
american_scientific_journal-7672	763	19	“	"	PUNCT
american_scientific_journal-7672	763	20	job	job	NOUN
american_scientific_journal-7672	763	21	creation	creation	NOUN
american_scientific_journal-7672	763	22	and	and	CCONJ
american_scientific_journal-7672	763	23	job	job	NOUN
american_scientific_journal-7672	763	24	destruction	destruction	NOUN
american_scientific_journal-7672	763	25	in	in	ADP
american_scientific_journal-7672	763	26	economic	economic	ADJ
american_scientific_journal-7672	763	27	crisis	crisis	NOUN
american_scientific_journal-7672	763	28	at	at	ADP
american_scientific_journal-7672	763	29	firm	firm	ADJ
american_scientific_journal-7672	763	30	level	level	NOUN
american_scientific_journal-7672	763	31	;	;	PUNCT
american_scientific_journal-7672	763	32	the	the	DET
american_scientific_journal-7672	763	33	case	case	NOUN
american_scientific_journal-7672	763	34	of	of	ADP
american_scientific_journal-7672	763	35	greek	greek	ADJ
american_scientific_journal-7672	763	36	manufacturing	manufacturing	NOUN
american_scientific_journal-7672	763	37	sectors	sector	NOUN
american_scientific_journal-7672	763	38	”	"	PUNCT
american_scientific_journal-7672	763	39	,	,	PUNCT
american_scientific_journal-7672	763	40	journal	journal	NOUN
american_scientific_journal-7672	763	41	of	of	ADP
american_scientific_journal-7672	763	42	international	international	ADJ
american_scientific_journal-7672	763	43	economics	economic	NOUN
american_scientific_journal-7672	763	44	and	and	CCONJ
american_scientific_journal-7672	763	45	economic	economic	ADJ
american_scientific_journal-7672	763	46	policy	policy	NOUN
american_scientific_journal-7672	763	47	,	,	PUNCT
american_scientific_journal-7672	763	48	vol	vol	NOUN
american_scientific_journal-7672	763	49	.	.	PROPN
american_scientific_journal-7672	763	50	12	12	NUM
american_scientific_journal-7672	763	51	,	,	PUNCT
american_scientific_journal-7672	763	52	no	no	INTJ
american_scientific_journal-7672	763	53	.	.	NOUN
american_scientific_journal-7672	763	54	1	1	NUM
american_scientific_journal-7672	763	55	,	,	PUNCT
american_scientific_journal-7672	763	56	pp	pp	ADJ
american_scientific_journal-7672	763	57	.	.	PUNCT
american_scientific_journal-7672	763	58	21	21	NUM
american_scientific_journal-7672	763	59	-	-	SYM
american_scientific_journal-7672	763	60	39	39	NUM
american_scientific_journal-7672	763	61	.	.	PUNCT
american_scientific_journal-7672	764	1	[	[	X
american_scientific_journal-7672	764	2	84	84	NUM
american_scientific_journal-7672	764	3	]	]	X
american_scientific_journal-7672	764	4	graham	graham	PROPN
american_scientific_journal-7672	764	5	,	,	PUNCT
american_scientific_journal-7672	764	6	j.	j.	PROPN
american_scientific_journal-7672	764	7	,	,	PUNCT
american_scientific_journal-7672	764	8	harvey	harvey	PROPN
american_scientific_journal-7672	764	9	,	,	PUNCT
american_scientific_journal-7672	764	10	c.	c.	NOUN
american_scientific_journal-7672	764	11	,	,	PUNCT
american_scientific_journal-7672	764	12	and	and	CCONJ
american_scientific_journal-7672	764	13	rajgopal	rajgopal	NOUN
american_scientific_journal-7672	764	14	,	,	PUNCT
american_scientific_journal-7672	764	15	s.	s.	PROPN
american_scientific_journal-7672	764	16	,	,	PUNCT
american_scientific_journal-7672	764	17	(	(	PUNCT
american_scientific_journal-7672	764	18	2005	2005	NUM
american_scientific_journal-7672	764	19	)	)	PUNCT
american_scientific_journal-7672	764	20	,	,	PUNCT
american_scientific_journal-7672	764	21	“	"	PUNCT
american_scientific_journal-7672	764	22	the	the	DET
american_scientific_journal-7672	764	23	economic	economic	ADJ
american_scientific_journal-7672	764	24	implications	implication	NOUN
american_scientific_journal-7672	764	25	of	of	ADP
american_scientific_journal-7672	764	26	corporate	corporate	ADJ
american_scientific_journal-7672	764	27	financial	financial	ADJ
american_scientific_journal-7672	764	28	reporting	reporting	NOUN
american_scientific_journal-7672	764	29	”	"	PUNCT
american_scientific_journal-7672	764	30	,	,	PUNCT
american_scientific_journal-7672	764	31	journal	journal	NOUN
american_scientific_journal-7672	764	32	of	of	ADP
american_scientific_journal-7672	764	33	accounting	accounting	NOUN
american_scientific_journal-7672	764	34	and	and	CCONJ
american_scientific_journal-7672	764	35	economics	economic	NOUN
american_scientific_journal-7672	764	36	,	,	PUNCT
american_scientific_journal-7672	764	37	40(1	40(1	NOUN
american_scientific_journal-7672	764	38	-	-	SYM
american_scientific_journal-7672	764	39	3	3	NUM
american_scientific_journal-7672	764	40	)	)	PUNCT
american_scientific_journal-7672	764	41	,	,	PUNCT
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american_scientific_journal-7672	764	43	.	.	PUNCT
american_scientific_journal-7672	765	1	3	3	NUM
american_scientific_journal-7672	765	2	-	-	SYM
american_scientific_journal-7672	765	3	73	73	NUM
american_scientific_journal-7672	765	4	.	.	PUNCT
american_scientific_journal-7672	766	1	[	[	X
american_scientific_journal-7672	766	2	85	85	NUM
american_scientific_journal-7672	766	3	]	]	PUNCT
american_scientific_journal-7672	766	4	bergstresser	bergstresser	NOUN
american_scientific_journal-7672	766	5	,	,	PUNCT
american_scientific_journal-7672	766	6	d.	d.	PROPN
american_scientific_journal-7672	766	7	and	and	CCONJ
american_scientific_journal-7672	766	8	philippon	philippon	NOUN
american_scientific_journal-7672	766	9	,	,	PUNCT
american_scientific_journal-7672	766	10	t.	t.	PROPN
american_scientific_journal-7672	766	11	,	,	PUNCT
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american_scientific_journal-7672	766	15	,	,	PUNCT
american_scientific_journal-7672	766	16	“	"	PUNCT
american_scientific_journal-7672	766	17	ceo	ceo	NOUN
american_scientific_journal-7672	766	18	incentives	incentive	NOUN
american_scientific_journal-7672	766	19	and	and	CCONJ
american_scientific_journal-7672	766	20	earnings	earning	NOUN
american_scientific_journal-7672	766	21	management	management	NOUN
american_scientific_journal-7672	766	22	”	"	PUNCT
american_scientific_journal-7672	766	23	,	,	PUNCT
american_scientific_journal-7672	766	24	journal	journal	NOUN
american_scientific_journal-7672	766	25	of	of	ADP
american_scientific_journal-7672	766	26	financial	financial	ADJ
american_scientific_journal-7672	766	27	economics	economic	NOUN
american_scientific_journal-7672	766	28	,	,	PUNCT
american_scientific_journal-7672	766	29	80(3	80(3	NUM
american_scientific_journal-7672	766	30	):	):	PUNCT
american_scientific_journal-7672	766	31	pp	pp	ADJ
american_scientific_journal-7672	766	32	.	.	PUNCT
american_scientific_journal-7672	767	1	511	511	NUM
american_scientific_journal-7672	767	2	-	-	SYM
american_scientific_journal-7672	767	3	529	529	NUM
american_scientific_journal-7672	767	4	.	.	PUNCT
american_scientific_journal-7672	768	1	[	[	X
american_scientific_journal-7672	768	2	86	86	NUM
american_scientific_journal-7672	768	3	]	]	X
american_scientific_journal-7672	768	4	lin	lin	PROPN
american_scientific_journal-7672	768	5	,	,	PUNCT
american_scientific_journal-7672	768	6	h.	h.	PROPN
american_scientific_journal-7672	768	7	,	,	PUNCT
american_scientific_journal-7672	768	8	and	and	CCONJ
american_scientific_journal-7672	768	9	paananen	paananen	NOUN
american_scientific_journal-7672	768	10	,	,	PUNCT
american_scientific_journal-7672	768	11	m.	m.	NOUN
american_scientific_journal-7672	768	12	,	,	PUNCT
american_scientific_journal-7672	768	13	(	(	PUNCT
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american_scientific_journal-7672	768	15	)	)	PUNCT
american_scientific_journal-7672	768	16	,	,	PUNCT
american_scientific_journal-7672	768	17	“	"	PUNCT
american_scientific_journal-7672	768	18	the	the	DET
american_scientific_journal-7672	768	19	effect	effect	NOUN
american_scientific_journal-7672	768	20	of	of	ADP
american_scientific_journal-7672	768	21	financial	financial	ADJ
american_scientific_journal-7672	768	22	systems	system	NOUN
american_scientific_journal-7672	768	23	on	on	ADP
american_scientific_journal-7672	768	24	earnings	earning	NOUN
american_scientific_journal-7672	768	25	management	management	NOUN
american_scientific_journal-7672	768	26	among	among	ADP
american_scientific_journal-7672	768	27	firms	firm	NOUN
american_scientific_journal-7672	768	28	reporting	report	VERB
american_scientific_journal-7672	768	29	under	under	ADP
american_scientific_journal-7672	768	30	ifrs	ifrs	PROPN
american_scientific_journal-7672	768	31	”	"	PUNCT
american_scientific_journal-7672	768	32	,	,	PUNCT
american_scientific_journal-7672	768	33	business	business	NOUN
american_scientific_journal-7672	768	34	school	school	NOUN
american_scientific_journal-7672	768	35	working	work	VERB
american_scientific_journal-7672	768	36	papers	paper	NOUN
american_scientific_journal-7672	768	37	uhbs	uhbs	ADJ
american_scientific_journal-7672	768	38	2006	2006	NUM
american_scientific_journal-7672	768	39	-	-	SYM
american_scientific_journal-7672	768	40	2	2	NUM
american_scientific_journal-7672	768	41	.	.	PUNCT
american_scientific_journal-7672	769	1	[	[	X
american_scientific_journal-7672	769	2	87	87	NUM
american_scientific_journal-7672	769	3	]	]	SYM
american_scientific_journal-7672	769	4	rees	rees	PROPN
american_scientific_journal-7672	769	5	,	,	PUNCT
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american_scientific_journal-7672	769	7	,	,	PUNCT
american_scientific_journal-7672	769	8	and	and	CCONJ
american_scientific_journal-7672	769	9	sivaramakrishnan	sivaramakrishnan	NOUN
american_scientific_journal-7672	769	10	,	,	PUNCT
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american_scientific_journal-7672	769	12	,	,	PUNCT
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american_scientific_journal-7672	769	15	)	)	PUNCT
american_scientific_journal-7672	769	16	,	,	PUNCT
american_scientific_journal-7672	769	17	“	"	PUNCT
american_scientific_journal-7672	769	18	the	the	DET
american_scientific_journal-7672	769	19	effect	effect	NOUN
american_scientific_journal-7672	769	20	of	of	ADP
american_scientific_journal-7672	769	21	meeting	meeting	NOUN
american_scientific_journal-7672	769	22	or	or	CCONJ
american_scientific_journal-7672	769	23	beating	beat	VERB
american_scientific_journal-7672	769	24	revenueforecasts	revenueforecast	NOUN
american_scientific_journal-7672	769	25	on	on	ADP
american_scientific_journal-7672	769	26	the	the	DET
american_scientific_journal-7672	769	27	association	association	NOUN
american_scientific_journal-7672	769	28	between	between	ADP
american_scientific_journal-7672	769	29	quarterly	quarterly	ADJ
american_scientific_journal-7672	769	30	returns	return	NOUN
american_scientific_journal-7672	769	31	and	and	CCONJ
american_scientific_journal-7672	769	32	earnings	earning	NOUN
american_scientific_journal-7672	769	33	forecast	forecast	NOUN
american_scientific_journal-7672	769	34	errors	error	NOUN
american_scientific_journal-7672	769	35	”	"	PUNCT
american_scientific_journal-7672	769	36	,	,	PUNCT
american_scientific_journal-7672	769	37	contemporary	contemporary	ADJ
american_scientific_journal-7672	769	38	accounting	accounting	NOUN
american_scientific_journal-7672	769	39	research	research	NOUN
american_scientific_journal-7672	769	40	,	,	PUNCT
american_scientific_journal-7672	769	41	24	24	NUM
american_scientific_journal-7672	769	42	,	,	PUNCT
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american_scientific_journal-7672	769	44	.	.	PUNCT
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american_scientific_journal-7672	770	2	-	-	SYM
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american_scientific_journal-7672	770	4	.	.	PUNCT
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american_scientific_journal-7672	771	4	de	de	X
american_scientific_journal-7672	771	5	fond	fond	ADJ
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american_scientific_journal-7672	771	7	,	,	PUNCT
american_scientific_journal-7672	771	8	and	and	CCONJ
american_scientific_journal-7672	771	9	jiambalvo	jiambalvo	NOUN
american_scientific_journal-7672	771	10	,	,	PUNCT
american_scientific_journal-7672	771	11	j.	j.	PROPN
american_scientific_journal-7672	771	12	,	,	PUNCT
american_scientific_journal-7672	771	13	(	(	PUNCT
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american_scientific_journal-7672	771	15	)	)	PUNCT
american_scientific_journal-7672	771	16	,	,	PUNCT
american_scientific_journal-7672	771	17	“	"	PUNCT
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american_scientific_journal-7672	771	19	covenant	covenant	ADJ
american_scientific_journal-7672	771	20	violation	violation	NOUN
american_scientific_journal-7672	771	21	and	and	CCONJ
american_scientific_journal-7672	771	22	manipulation	manipulation	NOUN
american_scientific_journal-7672	771	23	of	of	ADP
american_scientific_journal-7672	771	24	accruals	accrual	NOUN
american_scientific_journal-7672	771	25	”	"	PUNCT
american_scientific_journal-7672	771	26	,	,	PUNCT
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american_scientific_journal-7672	771	28	of	of	ADP
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american_scientific_journal-7672	771	30	and	and	CCONJ
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american_scientific_journal-7672	771	32	17	17	NUM
american_scientific_journal-7672	771	33	:	:	PUNCT
american_scientific_journal-7672	771	34	pp	pp	ADJ
american_scientific_journal-7672	771	35	.	.	PUNCT
american_scientific_journal-7672	772	1	145	145	NUM
american_scientific_journal-7672	772	2	-	-	SYM
american_scientific_journal-7672	772	3	176	176	NUM
american_scientific_journal-7672	772	4	.	.	PUNCT
american_scientific_journal-7672	773	1	[	[	X
american_scientific_journal-7672	773	2	89	89	NUM
american_scientific_journal-7672	773	3	]	]	X
american_scientific_journal-7672	773	4	becker	becker	NOUN
american_scientific_journal-7672	773	5	,	,	PUNCT
american_scientific_journal-7672	773	6	c.	c.	PROPN
american_scientific_journal-7672	773	7	l.	l.	PROPN
american_scientific_journal-7672	773	8	,	,	PUNCT
american_scientific_journal-7672	773	9	defond	defond	NOUN
american_scientific_journal-7672	773	10	,	,	PUNCT
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american_scientific_journal-7672	773	12	l.	l.	PROPN
american_scientific_journal-7672	773	13	,	,	PUNCT
american_scientific_journal-7672	773	14	jiambalvo	jiambalvo	PROPN
american_scientific_journal-7672	773	15	,	,	PUNCT
american_scientific_journal-7672	773	16	j.	j.	PROPN
american_scientific_journal-7672	773	17	and	and	CCONJ
american_scientific_journal-7672	773	18	subramanyam	subramanyam	PROPN
american_scientific_journal-7672	773	19	,	,	PUNCT
american_scientific_journal-7672	773	20	k.	k.	PROPN
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american_scientific_journal-7672	773	22	,	,	PUNCT
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american_scientific_journal-7672	773	24	1998	1998	NUM
american_scientific_journal-7672	773	25	)	)	PUNCT
american_scientific_journal-7672	773	26	,	,	PUNCT
american_scientific_journal-7672	773	27	“	"	PUNCT
american_scientific_journal-7672	773	28	the	the	DET
american_scientific_journal-7672	773	29	effect	effect	NOUN
american_scientific_journal-7672	773	30	of	of	ADP
american_scientific_journal-7672	773	31	audit	audit	NOUN
american_scientific_journal-7672	773	32	quality	quality	NOUN
american_scientific_journal-7672	773	33	on	on	ADP
american_scientific_journal-7672	773	34	earnings	earning	NOUN
american_scientific_journal-7672	773	35	management	management	NOUN
american_scientific_journal-7672	773	36	”	"	PUNCT
american_scientific_journal-7672	773	37	,	,	PUNCT
american_scientific_journal-7672	773	38	contemporary	contemporary	ADJ
american_scientific_journal-7672	773	39	accounting	accounting	NOUN
american_scientific_journal-7672	773	40	research	research	NOUN
american_scientific_journal-7672	773	41	,	,	PUNCT
american_scientific_journal-7672	773	42	15(1	15(1	NUM
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american_scientific_journal-7672	773	44	,	,	PUNCT
american_scientific_journal-7672	773	45	pp	pp	PROPN
american_scientific_journal-7672	773	46	.	.	PUNCT
american_scientific_journal-7672	774	1	1	1	NUM
american_scientific_journal-7672	774	2	-	-	SYM
american_scientific_journal-7672	774	3	24	24	NUM
american_scientific_journal-7672	774	4	.	.	PUNCT
american_scientific_journal-7672	775	1	[	[	X
american_scientific_journal-7672	775	2	90	90	NUM
american_scientific_journal-7672	775	3	]	]	SYM
american_scientific_journal-7672	775	4	francis	francis	PROPN
american_scientific_journal-7672	775	5	,	,	PUNCT
american_scientific_journal-7672	775	6	j.	j.	PROPN
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american_scientific_journal-7672	775	8	,	,	PUNCT
american_scientific_journal-7672	775	9	maydew	maydew	PROPN
american_scientific_journal-7672	775	10	e.	e.	PROPN
american_scientific_journal-7672	775	11	l.	l.	PROPN
american_scientific_journal-7672	775	12	and	and	CCONJ
american_scientific_journal-7672	775	13	sparks	spark	VERB
american_scientific_journal-7672	775	14	h.	h.	PROPN
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american_scientific_journal-7672	775	16	,	,	PUNCT
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american_scientific_journal-7672	775	19	)	)	PUNCT
american_scientific_journal-7672	775	20	,	,	PUNCT
american_scientific_journal-7672	775	21	“	"	PUNCT
american_scientific_journal-7672	775	22	the	the	DET
american_scientific_journal-7672	775	23	role	role	NOUN
american_scientific_journal-7672	775	24	of	of	ADP
american_scientific_journal-7672	775	25	big	big	ADJ
american_scientific_journal-7672	775	26	six	six	NUM
american_scientific_journal-7672	775	27	auditors	auditor	NOUN
american_scientific_journal-7672	775	28	in	in	ADP
american_scientific_journal-7672	775	29	the	the	DET
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american_scientific_journal-7672	775	31	reporting	reporting	NOUN
american_scientific_journal-7672	775	32	of	of	ADP
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american_scientific_journal-7672	775	34	”	"	PUNCT
american_scientific_journal-7672	775	35	,	,	PUNCT
american_scientific_journal-7672	775	36	auditing	auditing	NOUN
american_scientific_journal-7672	775	37	:	:	PUNCT
american_scientific_journal-7672	775	38	a	a	DET
american_scientific_journal-7672	775	39	journal	journal	NOUN
american_scientific_journal-7672	775	40	of	of	ADP
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american_scientific_journal-7672	775	42	and	and	CCONJ
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american_scientific_journal-7672	775	44	,	,	PUNCT
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american_scientific_journal-7672	775	46	.	.	PROPN
american_scientific_journal-7672	775	47	18	18	NUM
american_scientific_journal-7672	775	48	,	,	PUNCT
american_scientific_journal-7672	775	49	pp	pp	ADJ
american_scientific_journal-7672	775	50	.	.	PUNCT
american_scientific_journal-7672	776	1	17	17	NUM
american_scientific_journal-7672	776	2	-	-	SYM
american_scientific_journal-7672	776	3	34	34	NUM
american_scientific_journal-7672	776	4	.	.	PUNCT
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american_scientific_journal-7672	777	5	,	,	PUNCT
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american_scientific_journal-7672	777	7	,	,	PUNCT
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american_scientific_journal-7672	777	9	,	,	PUNCT
american_scientific_journal-7672	777	10	p.	p.	PROPN
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american_scientific_journal-7672	777	12	and	and	CCONJ
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american_scientific_journal-7672	777	14	,	,	PUNCT
american_scientific_journal-7672	777	15	a.	a.	PROPN
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american_scientific_journal-7672	777	17	,	,	PUNCT
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american_scientific_journal-7672	777	21	,	,	PUNCT
american_scientific_journal-7672	777	22	“	"	PUNCT
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american_scientific_journal-7672	777	24	-	-	ADJ
american_scientific_journal-7672	777	25	audit	audit	ADJ
american_scientific_journal-7672	777	26	services	service	NOUN
american_scientific_journal-7672	777	27	,	,	PUNCT
american_scientific_journal-7672	777	28	auditor	auditor	NOUN
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american_scientific_journal-7672	777	30	and	and	CCONJ
american_scientific_journal-7672	777	31	earnings	earning	NOUN
american_scientific_journal-7672	777	32	management	management	NOUN
american_scientific_journal-7672	777	33	”	"	PUNCT
american_scientific_journal-7672	777	34	,	,	PUNCT
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american_scientific_journal-7672	777	36	paper	paper	NOUN
american_scientific_journal-7672	777	37	,	,	PUNCT
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american_scientific_journal-7672	777	40	.	.	PUNCT
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american_scientific_journal-7672	778	5	,	,	PUNCT
american_scientific_journal-7672	778	6	j.	j.	PROPN
american_scientific_journal-7672	778	7	and	and	CCONJ
american_scientific_journal-7672	778	8	wang	wang	PROPN
american_scientific_journal-7672	778	9	,	,	PUNCT
american_scientific_journal-7672	778	10	d.	d.	PROPN
american_scientific_journal-7672	778	11	,	,	PUNCT
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american_scientific_journal-7672	778	15	,	,	PUNCT
american_scientific_journal-7672	778	16	“	"	PUNCT
american_scientific_journal-7672	778	17	the	the	DET
american_scientific_journal-7672	778	18	joint	joint	ADJ
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american_scientific_journal-7672	778	20	of	of	ADP
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american_scientific_journal-7672	778	23	and	and	CCONJ
american_scientific_journal-7672	778	24	big	big	ADJ
american_scientific_journal-7672	778	25	4	4	NUM
american_scientific_journal-7672	778	26	audits	audits	NOUN
american_scientific_journal-7672	778	27	on	on	ADP
american_scientific_journal-7672	778	28	earnings	earning	NOUN
american_scientific_journal-7672	778	29	quality	quality	NOUN
american_scientific_journal-7672	778	30	around	around	ADP
american_scientific_journal-7672	778	31	the	the	DET
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american_scientific_journal-7672	778	33	”	"	PUNCT
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american_scientific_journal-7672	778	37	research	research	NOUN
american_scientific_journal-7672	778	38	.	.	PUNCT
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american_scientific_journal-7672	779	5	,	,	PUNCT
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american_scientific_journal-7672	779	7	,	,	PUNCT
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american_scientific_journal-7672	779	9	,	,	PUNCT
american_scientific_journal-7672	779	10	x.	x.	NOUN
american_scientific_journal-7672	779	11	and	and	CCONJ
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american_scientific_journal-7672	779	20	“	"	PUNCT
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american_scientific_journal-7672	779	31	:	:	PUNCT
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american_scientific_journal-7672	780	2	-	-	SYM
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american_scientific_journal-7672	780	4	.	.	PUNCT
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american_scientific_journal-7672	781	5	,	,	PUNCT
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american_scientific_journal-7672	781	7	,	,	PUNCT
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american_scientific_journal-7672	781	11	,	,	PUNCT
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american_scientific_journal-7672	781	13	-	-	PUNCT
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american_scientific_journal-7672	781	17	,	,	PUNCT
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american_scientific_journal-7672	781	21	,	,	PUNCT
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american_scientific_journal-7672	781	23	,	,	PUNCT
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american_scientific_journal-7672	781	34	“	"	PUNCT
american_scientific_journal-7672	781	35	an	an	DET
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american_scientific_journal-7672	781	37	of	of	ADP
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american_scientific_journal-7672	781	40	-	-	PUNCT
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american_scientific_journal-7672	781	48	:	:	PUNCT
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american_scientific_journal-7672	782	5	,	,	PUNCT
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american_scientific_journal-7672	782	7	,	,	PUNCT
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american_scientific_journal-7672	782	10	,	,	PUNCT
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american_scientific_journal-7672	782	17	,	,	PUNCT
american_scientific_journal-7672	782	18	“	"	PUNCT
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american_scientific_journal-7672	782	20	the	the	DET
american_scientific_journal-7672	782	21	links	link	NOUN
american_scientific_journal-7672	782	22	between	between	ADP
american_scientific_journal-7672	782	23	tax	tax	NOUN
american_scientific_journal-7672	782	24	and	and	CCONJ
american_scientific_journal-7672	782	25	financial	financial	ADJ
american_scientific_journal-7672	782	26	reporting	reporting	NOUN
american_scientific_journal-7672	782	27	:	:	PUNCT
american_scientific_journal-7672	782	28	a	a	DET
american_scientific_journal-7672	782	29	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	782	30	examination	examination	NOUN
american_scientific_journal-7672	782	31	of	of	ADP
american_scientific_journal-7672	782	32	norway	norway	PROPN
american_scientific_journal-7672	782	33	over	over	ADP
american_scientific_journal-7672	782	34	30	30	NUM
american_scientific_journal-7672	782	35	years	year	NOUN
american_scientific_journal-7672	782	36	up	up	ADP
american_scientific_journal-7672	782	37	to	to	ADP
american_scientific_journal-7672	782	38	ifrs	ifrs	NOUN
american_scientific_journal-7672	782	39	adoption	adoption	NOUN
american_scientific_journal-7672	782	40	”	"	PUNCT
american_scientific_journal-7672	782	41	,	,	PUNCT
american_scientific_journal-7672	782	42	european	european	ADJ
american_scientific_journal-7672	782	43	accounting	accounting	PROPN
american_scientific_journal-7672	782	44	review	review	PROPN
american_scientific_journal-7672	782	45	,	,	PUNCT
american_scientific_journal-7672	782	46	15:1	15:1	NUM
american_scientific_journal-7672	782	47	,	,	PUNCT
american_scientific_journal-7672	782	48	pp	pp	ADJ
american_scientific_journal-7672	782	49	.	.	PUNCT
american_scientific_journal-7672	783	1	63	63	NUM
american_scientific_journal-7672	783	2	-	-	SYM
american_scientific_journal-7672	783	3	87	87	NUM
american_scientific_journal-7672	783	4	.	.	PUNCT
american_scientific_journal-7672	784	1	[	[	X
american_scientific_journal-7672	784	2	96	96	NUM
american_scientific_journal-7672	784	3	]	]	X
american_scientific_journal-7672	784	4	bartov	bartov	PROPN
american_scientific_journal-7672	784	5	,	,	PUNCT
american_scientific_journal-7672	784	6	e.	e.	PROPN
american_scientific_journal-7672	784	7	,	,	PUNCT
american_scientific_journal-7672	784	8	givoly	givoly	NOUN
american_scientific_journal-7672	784	9	,	,	PUNCT
american_scientific_journal-7672	784	10	d.	d.	NOUN
american_scientific_journal-7672	784	11	and	and	CCONJ
american_scientific_journal-7672	784	12	hayn	hayn	NOUN
american_scientific_journal-7672	784	13	,	,	PUNCT
american_scientific_journal-7672	784	14	c.	c.	PROPN
american_scientific_journal-7672	784	15	,	,	PUNCT
american_scientific_journal-7672	784	16	(	(	PUNCT
american_scientific_journal-7672	784	17	2002	2002	NUM
american_scientific_journal-7672	784	18	)	)	PUNCT
american_scientific_journal-7672	784	19	,	,	PUNCT
american_scientific_journal-7672	784	20	“	"	PUNCT
american_scientific_journal-7672	784	21	the	the	DET
american_scientific_journal-7672	784	22	rewards	reward	NOUN
american_scientific_journal-7672	784	23	to	to	ADP
american_scientific_journal-7672	784	24	meeting	meet	VERB
american_scientific_journal-7672	784	25	or	or	CCONJ
american_scientific_journal-7672	784	26	beating	beat	VERB
american_scientific_journal-7672	784	27	earnings	earning	NOUN
american_scientific_journal-7672	784	28	expectations	expectation	NOUN
american_scientific_journal-7672	784	29	”	"	PUNCT
american_scientific_journal-7672	784	30	,	,	PUNCT
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american_scientific_journal-7672	784	32	of	of	ADP
american_scientific_journal-7672	784	33	accounting	accounting	NOUN
american_scientific_journal-7672	784	34	and	and	CCONJ
american_scientific_journal-7672	784	35	economics	economic	NOUN
american_scientific_journal-7672	784	36	,	,	PUNCT
american_scientific_journal-7672	784	37	33	33	NUM
american_scientific_journal-7672	784	38	,	,	PUNCT
american_scientific_journal-7672	784	39	pp.173	pp.173	PROPN
american_scientific_journal-7672	784	40	-	-	PROPN
american_scientific_journal-7672	784	41	204	204	NUM
american_scientific_journal-7672	784	42	.	.	PUNCT
american_scientific_journal-7672	785	1	[	[	X
american_scientific_journal-7672	785	2	97	97	NUM
american_scientific_journal-7672	785	3	]	]	X
american_scientific_journal-7672	785	4	la	la	PROPN
american_scientific_journal-7672	785	5	porta	porta	PROPN
american_scientific_journal-7672	785	6	,	,	PUNCT
american_scientific_journal-7672	785	7	r.	r.	PROPN
american_scientific_journal-7672	785	8	,	,	PUNCT
american_scientific_journal-7672	785	9	lopez	lopez	NOUN
american_scientific_journal-7672	785	10	-	-	PUNCT
american_scientific_journal-7672	785	11	de	de	NOUN
american_scientific_journal-7672	785	12	-	-	NOUN
american_scientific_journal-7672	785	13	silanes	silane	NOUN
american_scientific_journal-7672	785	14	,	,	PUNCT
american_scientific_journal-7672	785	15	f.	f.	PROPN
american_scientific_journal-7672	785	16	,	,	PUNCT
american_scientific_journal-7672	785	17	and	and	CCONJ
american_scientific_journal-7672	785	18	shleifer	shleifer	PROPN
american_scientific_journal-7672	785	19	,	,	PUNCT
american_scientific_journal-7672	785	20	a.	a.	NOUN
american_scientific_journal-7672	785	21	,	,	PUNCT
american_scientific_journal-7672	785	22	(	(	PUNCT
american_scientific_journal-7672	785	23	2006	2006	NUM
american_scientific_journal-7672	785	24	)	)	PUNCT
american_scientific_journal-7672	785	25	,	,	PUNCT
american_scientific_journal-7672	785	26	“	"	PUNCT
american_scientific_journal-7672	785	27	what	what	PRON
american_scientific_journal-7672	785	28	works	work	VERB
american_scientific_journal-7672	785	29	in	in	ADP
american_scientific_journal-7672	785	30	securities	security	NOUN
american_scientific_journal-7672	785	31	laws	law	NOUN
american_scientific_journal-7672	785	32	?	?	PUNCT
american_scientific_journal-7672	785	33	”	"	PUNCT
american_scientific_journal-7672	786	1	journal	journal	PROPN
american_scientific_journal-7672	786	2	american	american	PROPN
american_scientific_journal-7672	786	3	academic	academic	PROPN
american_scientific_journal-7672	786	4	scientific	scientific	ADJ
american_scientific_journal-7672	786	5	research	research	NOUN
american_scientific_journal-7672	786	6	journal	journal	NOUN
american_scientific_journal-7672	786	7	for	for	ADP
american_scientific_journal-7672	786	8	engineering	engineering	NOUN
american_scientific_journal-7672	786	9	,	,	PUNCT
american_scientific_journal-7672	786	10	technology	technology	NOUN
american_scientific_journal-7672	786	11	,	,	PUNCT
american_scientific_journal-7672	786	12	and	and	CCONJ
american_scientific_journal-7672	786	13	sciences	science	NOUN
american_scientific_journal-7672	786	14	(	(	PUNCT
american_scientific_journal-7672	786	15	asrjets	asrjet	NOUN
american_scientific_journal-7672	786	16	)	)	PUNCT
american_scientific_journal-7672	786	17	(	(	PUNCT
american_scientific_journal-7672	786	18	2022	2022	NUM
american_scientific_journal-7672	786	19	)	)	PUNCT
american_scientific_journal-7672	786	20	volume	volume	NOUN
american_scientific_journal-7672	786	21	89	89	NUM
american_scientific_journal-7672	786	22	,	,	PUNCT
american_scientific_journal-7672	786	23	no1	no1	PROPN
american_scientific_journal-7672	786	24	,	,	PUNCT
american_scientific_journal-7672	786	25	pp	pp	ADV
american_scientific_journal-7672	786	26	73	73	NUM
american_scientific_journal-7672	786	27	-	-	SYM
american_scientific_journal-7672	786	28	123	123	NUM
american_scientific_journal-7672	786	29	104	104	NUM
american_scientific_journal-7672	786	30	of	of	ADP
american_scientific_journal-7672	786	31	finance	finance	NOUN
american_scientific_journal-7672	786	32	61	61	NUM
american_scientific_journal-7672	786	33	,	,	PUNCT
american_scientific_journal-7672	786	34	pp	pp	ADJ
american_scientific_journal-7672	786	35	.	.	PUNCT
american_scientific_journal-7672	787	1	1	1	NUM
american_scientific_journal-7672	787	2	-	-	SYM
american_scientific_journal-7672	787	3	32	32	NUM
american_scientific_journal-7672	787	4	.	.	PUNCT
american_scientific_journal-7672	788	1	[	[	X
american_scientific_journal-7672	788	2	98	98	NUM
american_scientific_journal-7672	788	3	]	]	X
american_scientific_journal-7672	788	4	spathis	spathis	PROPN
american_scientific_journal-7672	788	5	,	,	PUNCT
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american_scientific_journal-7672	788	7	,	,	PUNCT
american_scientific_journal-7672	788	8	(	(	PUNCT
american_scientific_journal-7672	788	9	2002	2002	NUM
american_scientific_journal-7672	788	10	)	)	PUNCT
american_scientific_journal-7672	788	11	,	,	PUNCT
american_scientific_journal-7672	788	12	“	"	PUNCT
american_scientific_journal-7672	788	13	detecting	detect	VERB
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american_scientific_journal-7672	788	16	statements	statement	NOUN
american_scientific_journal-7672	788	17	using	use	VERB
american_scientific_journal-7672	788	18	published	publish	VERB
american_scientific_journal-7672	788	19	data	datum	NOUN
american_scientific_journal-7672	788	20	:	:	PUNCT
american_scientific_journal-7672	788	21	some	some	DET
american_scientific_journal-7672	788	22	evidence	evidence	NOUN
american_scientific_journal-7672	788	23	from	from	ADP
american_scientific_journal-7672	788	24	greece	greece	PROPN
american_scientific_journal-7672	788	25	”	"	PUNCT
american_scientific_journal-7672	788	26	,	,	PUNCT
american_scientific_journal-7672	788	27	managerial	managerial	ADJ
american_scientific_journal-7672	788	28	auditing	auditing	NOUN
american_scientific_journal-7672	788	29	journal	journal	NOUN
american_scientific_journal-7672	788	30	,	,	PUNCT
american_scientific_journal-7672	788	31	17(4	17(4	NUM
american_scientific_journal-7672	788	32	)	)	PUNCT
american_scientific_journal-7672	788	33	,	,	PUNCT
american_scientific_journal-7672	788	34	pp	pp	ADJ
american_scientific_journal-7672	788	35	.	.	PUNCT
american_scientific_journal-7672	789	1	179	179	NUM
american_scientific_journal-7672	789	2	-	-	SYM
american_scientific_journal-7672	789	3	191	191	NUM
american_scientific_journal-7672	789	4	.	.	PUNCT
american_scientific_journal-7672	790	1	[	[	X
american_scientific_journal-7672	790	2	99	99	NUM
american_scientific_journal-7672	790	3	]	]	X
american_scientific_journal-7672	790	4	dalnial	dalnial	ADJ
american_scientific_journal-7672	790	5	,	,	PUNCT
american_scientific_journal-7672	790	6	h.	h.	PROPN
american_scientific_journal-7672	790	7	,	,	PUNCT
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american_scientific_journal-7672	790	9	,	,	PUNCT
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american_scientific_journal-7672	790	11	,	,	PUNCT
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american_scientific_journal-7672	790	13	,	,	PUNCT
american_scientific_journal-7672	790	14	z.	z.	PROPN
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american_scientific_journal-7672	790	16	and	and	CCONJ
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american_scientific_journal-7672	790	18	,	,	PUNCT
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american_scientific_journal-7672	790	21	,	,	PUNCT
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american_scientific_journal-7672	790	25	,	,	PUNCT
american_scientific_journal-7672	790	26	“	"	PUNCT
american_scientific_journal-7672	790	27	detecting	detect	VERB
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american_scientific_journal-7672	790	29	financial	financial	ADJ
american_scientific_journal-7672	790	30	reporting	reporting	NOUN
american_scientific_journal-7672	790	31	through	through	ADP
american_scientific_journal-7672	790	32	financial	financial	ADJ
american_scientific_journal-7672	790	33	statements	statement	NOUN
american_scientific_journal-7672	790	34	analysis	analysis	NOUN
american_scientific_journal-7672	790	35	”	"	PUNCT
american_scientific_journal-7672	790	36	,	,	PUNCT
american_scientific_journal-7672	790	37	journal	journal	NOUN
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american_scientific_journal-7672	790	39	advance	advance	NOUN
american_scientific_journal-7672	790	40	management	management	NOUN
american_scientific_journal-7672	790	41	science	science	NOUN
american_scientific_journal-7672	790	42	vol	vol	NOUN
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american_scientific_journal-7672	790	45	,	,	PUNCT
american_scientific_journal-7672	790	46	no	no	INTJ
american_scientific_journal-7672	790	47	.	.	NOUN
american_scientific_journal-7672	790	48	1	1	NUM
american_scientific_journal-7672	790	49	:	:	PUNCT
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american_scientific_journal-7672	790	51	.	.	PUNCT
american_scientific_journal-7672	791	1	17	17	NUM
american_scientific_journal-7672	791	2	-	-	SYM
american_scientific_journal-7672	791	3	22	22	NUM
american_scientific_journal-7672	791	4	.	.	PUNCT
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american_scientific_journal-7672	792	4	altman	altman	PROPN
american_scientific_journal-7672	792	5	,	,	PUNCT
american_scientific_journal-7672	792	6	e.i	e.i	PROPN
american_scientific_journal-7672	792	7	.	.	PROPN
american_scientific_journal-7672	792	8	,	,	PUNCT
american_scientific_journal-7672	792	9	(	(	PUNCT
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american_scientific_journal-7672	792	11	)	)	PUNCT
american_scientific_journal-7672	792	12	,	,	PUNCT
american_scientific_journal-7672	792	13	“	"	PUNCT
american_scientific_journal-7672	792	14	financial	financial	ADJ
american_scientific_journal-7672	792	15	ratios	ratio	NOUN
american_scientific_journal-7672	792	16	,	,	PUNCT
american_scientific_journal-7672	792	17	discriminant	discriminant	ADJ
american_scientific_journal-7672	792	18	analysis	analysis	NOUN
american_scientific_journal-7672	792	19	and	and	CCONJ
american_scientific_journal-7672	792	20	the	the	DET
american_scientific_journal-7672	792	21	prediction	prediction	NOUN
american_scientific_journal-7672	792	22	of	of	ADP
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american_scientific_journal-7672	792	24	bankruptcy	bankruptcy	NOUN
american_scientific_journal-7672	792	25	”	"	PUNCT
american_scientific_journal-7672	792	26	,	,	PUNCT
american_scientific_journal-7672	792	27	journal	journal	NOUN
american_scientific_journal-7672	792	28	of	of	ADP
american_scientific_journal-7672	792	29	finance	finance	NOUN
american_scientific_journal-7672	792	30	.	.	PUNCT
american_scientific_journal-7672	793	1	23	23	NUM
american_scientific_journal-7672	793	2	(	(	PUNCT
american_scientific_journal-7672	793	3	4	4	NUM
american_scientific_journal-7672	793	4	):	):	PUNCT
american_scientific_journal-7672	793	5	189–209	189–209	NUM
american_scientific_journal-7672	793	6	.	.	PUNCT
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american_scientific_journal-7672	794	2	101	101	NUM
american_scientific_journal-7672	794	3	]	]	PUNCT
american_scientific_journal-7672	794	4	renders	render	NOUN
american_scientific_journal-7672	794	5	,	,	PUNCT
american_scientific_journal-7672	794	6	a.	a.	NOUN
american_scientific_journal-7672	794	7	and	and	CCONJ
american_scientific_journal-7672	794	8	gaeremynck	gaeremynck	NOUN
american_scientific_journal-7672	794	9	,	,	PUNCT
american_scientific_journal-7672	794	10	a.	a.	NOUN
american_scientific_journal-7672	794	11	,	,	PUNCT
american_scientific_journal-7672	794	12	(	(	PUNCT
american_scientific_journal-7672	794	13	2007	2007	NUM
american_scientific_journal-7672	794	14	)	)	PUNCT
american_scientific_journal-7672	794	15	,	,	PUNCT
american_scientific_journal-7672	794	16	“	"	PUNCT
american_scientific_journal-7672	794	17	the	the	DET
american_scientific_journal-7672	794	18	impact	impact	NOUN
american_scientific_journal-7672	794	19	of	of	ADP
american_scientific_journal-7672	794	20	legal	legal	ADJ
american_scientific_journal-7672	794	21	and	and	CCONJ
american_scientific_journal-7672	794	22	voluntary	voluntary	ADJ
american_scientific_journal-7672	794	23	investor	investor	NOUN
american_scientific_journal-7672	794	24	protection	protection	NOUN
american_scientific_journal-7672	794	25	of	of	ADP
american_scientific_journal-7672	794	26	the	the	DET
american_scientific_journal-7672	794	27	early	early	ADJ
american_scientific_journal-7672	794	28	adoption	adoption	NOUN
american_scientific_journal-7672	794	29	of	of	ADP
american_scientific_journal-7672	794	30	international	international	ADJ
american_scientific_journal-7672	794	31	financial	financial	ADJ
american_scientific_journal-7672	794	32	reporting	reporting	NOUN
american_scientific_journal-7672	794	33	standards	standard	NOUN
american_scientific_journal-7672	794	34	(	(	PUNCT
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american_scientific_journal-7672	794	37	”	"	PUNCT
american_scientific_journal-7672	794	38	de	de	X
american_scientific_journal-7672	794	39	economist	economist	NOUN
american_scientific_journal-7672	794	40	155	155	NUM
american_scientific_journal-7672	794	41	:	:	PUNCT
american_scientific_journal-7672	794	42	pp	pp	ADJ
american_scientific_journal-7672	794	43	.	.	PUNCT
american_scientific_journal-7672	795	1	49	49	NUM
american_scientific_journal-7672	795	2	-	-	SYM
american_scientific_journal-7672	795	3	72	72	NUM
american_scientific_journal-7672	795	4	,	,	PUNCT
american_scientific_journal-7672	795	5	no	no	DET
american_scientific_journal-7672	795	6	1	1	NUM
american_scientific_journal-7672	795	7	.	.	PUNCT
american_scientific_journal-7672	796	1	[	[	X
american_scientific_journal-7672	796	2	102	102	NUM
american_scientific_journal-7672	796	3	]	]	PUNCT
american_scientific_journal-7672	796	4	jermakowicz	jermakowicz	NOUN
american_scientific_journal-7672	796	5	,	,	PUNCT
american_scientific_journal-7672	796	6	e.	e.	PROPN
american_scientific_journal-7672	796	7	and	and	CCONJ
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american_scientific_journal-7672	796	9	-	-	PUNCT
american_scientific_journal-7672	796	10	tomaszewski	tomaszewski	ADJ
american_scientific_journal-7672	796	11	,	,	PUNCT
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american_scientific_journal-7672	796	13	,	,	PUNCT
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american_scientific_journal-7672	796	16	)	)	PUNCT
american_scientific_journal-7672	796	17	,	,	PUNCT
american_scientific_journal-7672	796	18	“	"	PUNCT
american_scientific_journal-7672	796	19	implementing	implement	VERB
american_scientific_journal-7672	796	20	ifrs	ifrs	NOUN
american_scientific_journal-7672	796	21	from	from	ADP
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american_scientific_journal-7672	796	23	perspective	perspective	NOUN
american_scientific_journal-7672	796	24	of	of	ADP
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american_scientific_journal-7672	796	34	15	15	NUM
american_scientific_journal-7672	796	35	,	,	PUNCT
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american_scientific_journal-7672	797	1	170	170	NUM
american_scientific_journal-7672	797	2	-	-	SYM
american_scientific_journal-7672	797	3	196	196	NUM
american_scientific_journal-7672	797	4	.	.	PUNCT
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american_scientific_journal-7672	798	2	103	103	NUM
american_scientific_journal-7672	798	3	]	]	X
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american_scientific_journal-7672	798	10	)	)	PUNCT
american_scientific_journal-7672	798	11	,	,	PUNCT
american_scientific_journal-7672	798	12	“	"	PUNCT
american_scientific_journal-7672	798	13	earnings	earning	NOUN
american_scientific_journal-7672	798	14	management	management	NOUN
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american_scientific_journal-7672	798	19	”	"	PUNCT
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american_scientific_journal-7672	798	21	of	of	ADP
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american_scientific_journal-7672	798	24	,	,	PUNCT
american_scientific_journal-7672	798	25	29	29	NUM
american_scientific_journal-7672	798	26	,	,	PUNCT
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american_scientific_journal-7672	798	28	.	.	PUNCT
american_scientific_journal-7672	799	1	193	193	NUM
american_scientific_journal-7672	799	2	-	-	SYM
american_scientific_journal-7672	799	3	228	228	NUM
american_scientific_journal-7672	799	4	.	.	PUNCT
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american_scientific_journal-7672	800	2	104	104	NUM
american_scientific_journal-7672	800	3	]	]	X
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american_scientific_journal-7672	800	5	,	,	PUNCT
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american_scientific_journal-7672	800	7	,	,	PUNCT
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american_scientific_journal-7672	800	9	,	,	PUNCT
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american_scientific_journal-7672	800	16	,	,	PUNCT
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american_scientific_journal-7672	800	18	2001	2001	NUM
american_scientific_journal-7672	800	19	)	)	PUNCT
american_scientific_journal-7672	800	20	,	,	PUNCT
american_scientific_journal-7672	800	21	“	"	PUNCT
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american_scientific_journal-7672	800	23	accruals	accrual	NOUN
american_scientific_journal-7672	800	24	models	model	NOUN
american_scientific_journal-7672	800	25	and	and	CCONJ
american_scientific_journal-7672	800	26	audit	audit	NOUN
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american_scientific_journal-7672	800	28	”	"	PUNCT
american_scientific_journal-7672	800	29	,	,	PUNCT
american_scientific_journal-7672	800	30	journal	journal	NOUN
american_scientific_journal-7672	800	31	of	of	ADP
american_scientific_journal-7672	800	32	accounting	accounting	NOUN
american_scientific_journal-7672	800	33	and	and	CCONJ
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american_scientific_journal-7672	800	35	,	,	PUNCT
american_scientific_journal-7672	800	36	30	30	NUM
american_scientific_journal-7672	800	37	,	,	PUNCT
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american_scientific_journal-7672	800	39	.	.	PUNCT
american_scientific_journal-7672	801	1	421	421	NUM
american_scientific_journal-7672	801	2	-	-	SYM
american_scientific_journal-7672	801	3	452	452	NUM
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american_scientific_journal-7672	801	5	105	105	NUM
american_scientific_journal-7672	801	6	]	]	X
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american_scientific_journal-7672	801	8	,	,	PUNCT
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american_scientific_journal-7672	801	10	,	,	PUNCT
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american_scientific_journal-7672	801	12	,	,	PUNCT
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american_scientific_journal-7672	801	16	,	,	PUNCT
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american_scientific_journal-7672	801	18	,	,	PUNCT
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american_scientific_journal-7672	801	22	,	,	PUNCT
american_scientific_journal-7672	801	23	“	"	PUNCT
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american_scientific_journal-7672	801	25	matched	match	VERB
american_scientific_journal-7672	801	26	discretionary	discretionary	ADJ
american_scientific_journal-7672	801	27	accrual	accrual	ADJ
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american_scientific_journal-7672	801	29	”	"	PUNCT
american_scientific_journal-7672	801	30	,	,	PUNCT
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american_scientific_journal-7672	801	32	of	of	ADP
american_scientific_journal-7672	801	33	accounting	accounting	NOUN
american_scientific_journal-7672	801	34	and	and	CCONJ
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american_scientific_journal-7672	801	36	,	,	PUNCT
american_scientific_journal-7672	801	37	39	39	NUM
american_scientific_journal-7672	801	38	,	,	PUNCT
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american_scientific_journal-7672	802	1	[	[	X
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american_scientific_journal-7672	802	5	,	,	PUNCT
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american_scientific_journal-7672	802	9	,	,	PUNCT
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american_scientific_journal-7672	802	16	,	,	PUNCT
american_scientific_journal-7672	802	17	“	"	PUNCT
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american_scientific_journal-7672	802	19	em	em	PROPN
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american_scientific_journal-7672	802	21	for	for	ADP
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american_scientific_journal-7672	802	24	-	-	PUNCT
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american_scientific_journal-7672	802	30	,	,	PUNCT
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american_scientific_journal-7672	802	33	):	):	PUNCT
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american_scientific_journal-7672	803	2	-	-	SYM
american_scientific_journal-7672	803	3	122	122	NUM
american_scientific_journal-7672	803	4	.	.	PUNCT
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american_scientific_journal-7672	804	5	,	,	PUNCT
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american_scientific_journal-7672	804	10	,	,	PUNCT
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american_scientific_journal-7672	804	20	for	for	ADP
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american_scientific_journal-7672	804	24	,	,	PUNCT
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american_scientific_journal-7672	804	26	57	57	NUM
american_scientific_journal-7672	804	27	:	:	PUNCT
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american_scientific_journal-7672	804	29	.	.	PUNCT
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american_scientific_journal-7672	805	2	-	-	SYM
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american_scientific_journal-7672	805	4	.	.	PUNCT
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american_scientific_journal-7672	806	5	,	,	PUNCT
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american_scientific_journal-7672	806	7	.	.	PUNCT
american_scientific_journal-7672	806	8	,	,	PUNCT
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american_scientific_journal-7672	806	18	,	,	PUNCT
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american_scientific_journal-7672	806	28	-	-	PUNCT
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american_scientific_journal-7672	807	5	,	,	PUNCT
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american_scientific_journal-7672	807	10	,	,	PUNCT
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american_scientific_journal-7672	807	13	,	,	PUNCT
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american_scientific_journal-7672	807	23	and	and	CCONJ
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american_scientific_journal-7672	807	28	,	,	PUNCT
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american_scientific_journal-7672	807	31	,	,	PUNCT
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american_scientific_journal-7672	807	34	2	2	NUM
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american_scientific_journal-7672	807	37	.	.	PUNCT
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american_scientific_journal-7672	808	17	,	,	PUNCT
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american_scientific_journal-7672	809	5	,	,	PUNCT
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american_scientific_journal-7672	809	11	,	,	PUNCT
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american_scientific_journal-7672	809	21	-	-	PUNCT
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american_scientific_journal-7672	809	36	-	-	SYM
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american_scientific_journal-7672	810	5	,	,	PUNCT
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american_scientific_journal-7672	810	22	,	,	PUNCT
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american_scientific_journal-7672	810	26	3	3	NUM
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american_scientific_journal-7672	810	29	.	.	PUNCT
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american_scientific_journal-7672	812	27	:	:	PUNCT
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american_scientific_journal-7672	812	36	in	in	ADP
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american_scientific_journal-7672	812	40	:	:	PUNCT
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american_scientific_journal-7672	813	5	,	,	PUNCT
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american_scientific_journal-7672	813	8	,	,	PUNCT
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american_scientific_journal-7672	813	16	of	of	ADP
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american_scientific_journal-7672	813	23	-	-	PUNCT
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american_scientific_journal-7672	813	26	:	:	PUNCT
american_scientific_journal-7672	813	27	some	some	DET
american_scientific_journal-7672	813	28	european	european	ADJ
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american_scientific_journal-7672	813	30	”	"	PUNCT
american_scientific_journal-7672	813	31	,	,	PUNCT
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american_scientific_journal-7672	813	40	,	,	PUNCT
american_scientific_journal-7672	813	41	no	no	INTJ
american_scientific_journal-7672	813	42	.	.	NOUN
american_scientific_journal-7672	813	43	1	1	NUM
american_scientific_journal-7672	813	44	,	,	PUNCT
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american_scientific_journal-7672	814	2	.	.	PUNCT
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american_scientific_journal-7672	815	5	,	,	PUNCT
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american_scientific_journal-7672	815	7	,	,	PUNCT
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american_scientific_journal-7672	815	18	,	,	PUNCT
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american_scientific_journal-7672	815	22	and	and	CCONJ
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american_scientific_journal-7672	815	25	,	,	PUNCT
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american_scientific_journal-7672	815	27	.	.	PUNCT
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american_scientific_journal-7672	816	6	for	for	ADP
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american_scientific_journal-7672	816	8	,	,	PUNCT
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american_scientific_journal-7672	816	10	,	,	PUNCT
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american_scientific_journal-7672	816	21	,	,	PUNCT
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american_scientific_journal-7672	816	26	-	-	SYM
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american_scientific_journal-7672	816	30	,	,	PUNCT
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american_scientific_journal-7672	817	2	-	-	SYM
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american_scientific_journal-7672	817	4	.	.	PUNCT
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american_scientific_journal-7672	818	5	,	,	PUNCT
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american_scientific_journal-7672	818	7	,	,	PUNCT
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american_scientific_journal-7672	818	9	,	,	PUNCT
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american_scientific_journal-7672	818	20	“	"	PUNCT
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american_scientific_journal-7672	818	26	:	:	PUNCT
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american_scientific_journal-7672	818	40	.	.	PUNCT
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american_scientific_journal-7672	819	5	,	,	PUNCT
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american_scientific_journal-7672	819	21	:	:	PUNCT
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american_scientific_journal-7672	820	2	-	-	SYM
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american_scientific_journal-7672	821	5	,	,	PUNCT
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american_scientific_journal-7672	821	26	:	:	PUNCT
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american_scientific_journal-7672	822	2	-	-	SYM
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american_scientific_journal-7672	823	5	,	,	PUNCT
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american_scientific_journal-7672	823	25	-	-	PUNCT
american_scientific_journal-7672	823	26	relevance	relevance	NOUN
american_scientific_journal-7672	823	27	of	of	ADP
american_scientific_journal-7672	823	28	adopting	adopt	VERB
american_scientific_journal-7672	823	29	ifrs	ifrs	NOUN
american_scientific_journal-7672	823	30	:	:	PUNCT
american_scientific_journal-7672	823	31	evidence	evidence	NOUN
american_scientific_journal-7672	823	32	from	from	ADP
american_scientific_journal-7672	823	33	145	145	NUM
american_scientific_journal-7672	823	34	ngaap	ngaap	NOUN
american_scientific_journal-7672	823	35	restatements	restatement	NOUN
american_scientific_journal-7672	823	36	”	"	PUNCT
american_scientific_journal-7672	823	37	,	,	PUNCT
american_scientific_journal-7672	823	38	ssrn	ssrn	PROPN
american_scientific_journal-7672	823	39	elibrary	elibrary	ADJ
american_scientific_journal-7672	823	40	.	.	PUNCT
american_scientific_journal-7672	824	1	[	[	X
american_scientific_journal-7672	824	2	121	121	NUM
american_scientific_journal-7672	824	3	]	]	SYM
american_scientific_journal-7672	824	4	tukey	tukey	NOUN
american_scientific_journal-7672	824	5	,	,	PUNCT
american_scientific_journal-7672	824	6	j.	j.	PROPN
american_scientific_journal-7672	824	7	w.	w.	PROPN
american_scientific_journal-7672	824	8	,	,	PUNCT
american_scientific_journal-7672	824	9	(	(	PUNCT
american_scientific_journal-7672	824	10	1977	1977	NUM
american_scientific_journal-7672	824	11	)	)	PUNCT
american_scientific_journal-7672	824	12	,	,	PUNCT
american_scientific_journal-7672	824	13	“	"	PUNCT
american_scientific_journal-7672	824	14	exploratory	exploratory	ADJ
american_scientific_journal-7672	824	15	data	data	NOUN
american_scientific_journal-7672	824	16	analysis	analysis	NOUN
american_scientific_journal-7672	824	17	”	"	PUNCT
american_scientific_journal-7672	824	18	,	,	PUNCT
american_scientific_journal-7672	824	19	addison	addison	PROPN
american_scientific_journal-7672	824	20	-	-	PUNCT
american_scientific_journal-7672	824	21	wesley	wesley	PROPN
american_scientific_journal-7672	824	22	publishing	publishing	NOUN
american_scientific_journal-7672	824	23	company	company	NOUN
american_scientific_journal-7672	824	24	reading	read	VERB
american_scientific_journal-7672	824	25	.	.	PUNCT
american_scientific_journal-7672	825	1	[	[	X
american_scientific_journal-7672	825	2	122	122	NUM
american_scientific_journal-7672	825	3	]	]	PUNCT
american_scientific_journal-7672	825	4	pallant	pallant	NOUN
american_scientific_journal-7672	825	5	,	,	PUNCT
american_scientific_journal-7672	825	6	j.	j.	PROPN
american_scientific_journal-7672	825	7	,	,	PUNCT
american_scientific_journal-7672	825	8	(	(	PUNCT
american_scientific_journal-7672	825	9	2005	2005	NUM
american_scientific_journal-7672	825	10	)	)	PUNCT
american_scientific_journal-7672	825	11	,	,	PUNCT
american_scientific_journal-7672	825	12	“	"	PUNCT
american_scientific_journal-7672	825	13	spss	spss	ADJ
american_scientific_journal-7672	825	14	survival	survival	NOUN
american_scientific_journal-7672	825	15	manual	manual	NOUN
american_scientific_journal-7672	825	16	:	:	PUNCT
american_scientific_journal-7672	825	17	a	a	DET
american_scientific_journal-7672	825	18	step	step	NOUN
american_scientific_journal-7672	825	19	by	by	ADP
american_scientific_journal-7672	825	20	step	step	NOUN
american_scientific_journal-7672	825	21	guide	guide	NOUN
american_scientific_journal-7672	825	22	to	to	ADP
american_scientific_journal-7672	825	23	data	datum	NOUN
american_scientific_journal-7672	825	24	analysis	analysis	NOUN
american_scientific_journal-7672	825	25	using	use	VERB
american_scientific_journal-7672	825	26	spss	spss	PROPN
american_scientific_journal-7672	825	27	version	version	NOUN
american_scientific_journal-7672	825	28	12	12	NUM
american_scientific_journal-7672	825	29	”	"	PUNCT
american_scientific_journal-7672	825	30	,	,	PUNCT
american_scientific_journal-7672	825	31	berkshire	berkshire	NOUN
american_scientific_journal-7672	825	32	:	:	PUNCT
american_scientific_journal-7672	825	33	open	open	ADJ
american_scientific_journal-7672	825	34	university	university	NOUN
american_scientific_journal-7672	825	35	press	press	NOUN
american_scientific_journal-7672	825	36	.	.	PUNCT
american_scientific_journal-7672	826	1	[	[	X
american_scientific_journal-7672	826	2	123	123	NUM
american_scientific_journal-7672	826	3	]	]	SYM
american_scientific_journal-7672	826	4	adams	adams	PROPN
american_scientific_journal-7672	826	5	,	,	PUNCT
american_scientific_journal-7672	826	6	c.a	c.a	PROPN
american_scientific_journal-7672	826	7	.	.	PROPN
american_scientific_journal-7672	826	8	,	,	PUNCT
american_scientific_journal-7672	826	9	weetman	weetman	PROPN
american_scientific_journal-7672	826	10	,	,	PUNCT
american_scientific_journal-7672	826	11	p.	p.	PROPN
american_scientific_journal-7672	826	12	,	,	PUNCT
american_scientific_journal-7672	826	13	jones	jones	PROPN
american_scientific_journal-7672	826	14	,	,	PUNCT
american_scientific_journal-7672	826	15	e.	e.	PROPN
american_scientific_journal-7672	826	16	a.	a.	PROPN
american_scientific_journal-7672	826	17	e.	e.	PROPN
american_scientific_journal-7672	826	18	and	and	CCONJ
american_scientific_journal-7672	826	19	gray	gray	PROPN
american_scientific_journal-7672	826	20	,	,	PUNCT
american_scientific_journal-7672	826	21	s.	s.	PROPN
american_scientific_journal-7672	826	22	j.	j.	PROPN
american_scientific_journal-7672	826	23	,	,	PUNCT
american_scientific_journal-7672	826	24	(	(	PUNCT
american_scientific_journal-7672	826	25	1999	1999	NUM
american_scientific_journal-7672	826	26	)	)	PUNCT
american_scientific_journal-7672	826	27	,	,	PUNCT
american_scientific_journal-7672	826	28	“	"	PUNCT
american_scientific_journal-7672	826	29	reducing	reduce	VERB
american_scientific_journal-7672	826	30	the	the	DET
american_scientific_journal-7672	826	31	burden	burden	NOUN
american_scientific_journal-7672	826	32	of	of	ADP
american_scientific_journal-7672	826	33	us	us	PROPN
american_scientific_journal-7672	826	34	gaap	gaap	PROPN
american_scientific_journal-7672	826	35	reconciliations	reconciliation	NOUN
american_scientific_journal-7672	826	36	by	by	ADP
american_scientific_journal-7672	826	37	foreign	foreign	ADJ
american_scientific_journal-7672	826	38	companies	company	NOUN
american_scientific_journal-7672	826	39	listed	list	VERB
american_scientific_journal-7672	826	40	in	in	ADP
american_scientific_journal-7672	826	41	the	the	DET
american_scientific_journal-7672	826	42	united	united	PROPN
american_scientific_journal-7672	826	43	states	states	PROPN
american_scientific_journal-7672	826	44	:	:	PUNCT
american_scientific_journal-7672	826	45	the	the	DET
american_scientific_journal-7672	826	46	key	key	ADJ
american_scientific_journal-7672	826	47	question	question	NOUN
american_scientific_journal-7672	826	48	of	of	ADP
american_scientific_journal-7672	826	49	materiality	materiality	NOUN
american_scientific_journal-7672	826	50	”	"	PUNCT
american_scientific_journal-7672	826	51	,	,	PUNCT
american_scientific_journal-7672	826	52	european	european	ADJ
american_scientific_journal-7672	826	53	accounting	accounting	PROPN
american_scientific_journal-7672	826	54	review	review	PROPN
american_scientific_journal-7672	826	55	,	,	PUNCT
american_scientific_journal-7672	826	56	8(1	8(1	NOUN
american_scientific_journal-7672	826	57	):	):	PUNCT
american_scientific_journal-7672	826	58	pp	pp	ADJ
american_scientific_journal-7672	826	59	.	.	PUNCT
american_scientific_journal-7672	827	1	1	1	NUM
american_scientific_journal-7672	827	2	-	-	SYM
american_scientific_journal-7672	827	3	22	22	NUM
american_scientific_journal-7672	827	4	.	.	PUNCT
american_scientific_journal-7672	828	1	[	[	X
american_scientific_journal-7672	828	2	124	124	NUM
american_scientific_journal-7672	828	3	]	]	PUNCT
american_scientific_journal-7672	828	4	argyrous	argyrous	ADJ
american_scientific_journal-7672	828	5	,	,	PUNCT
american_scientific_journal-7672	828	6	g.	g.	PROPN
american_scientific_journal-7672	828	7	,	,	PUNCT
american_scientific_journal-7672	828	8	(	(	PUNCT
american_scientific_journal-7672	828	9	2006	2006	NUM
american_scientific_journal-7672	828	10	)	)	PUNCT
american_scientific_journal-7672	828	11	,	,	PUNCT
american_scientific_journal-7672	828	12	“	"	PUNCT
american_scientific_journal-7672	828	13	statistics	statistic	NOUN
american_scientific_journal-7672	828	14	for	for	ADP
american_scientific_journal-7672	828	15	research	research	NOUN
american_scientific_journal-7672	828	16	with	with	ADP
american_scientific_journal-7672	828	17	a	a	DET
american_scientific_journal-7672	828	18	guide	guide	NOUN
american_scientific_journal-7672	828	19	to	to	PART
american_scientific_journal-7672	828	20	spss	spss	VERB
american_scientific_journal-7672	828	21	”	"	PUNCT
american_scientific_journal-7672	828	22	,	,	PUNCT
american_scientific_journal-7672	828	23	2nd	2nd	PROPN
american_scientific_journal-7672	828	24	edition	edition	NOUN
american_scientific_journal-7672	828	25	,	,	PUNCT
american_scientific_journal-7672	828	26	london	london	PROPN
american_scientific_journal-7672	828	27	:	:	PUNCT
american_scientific_journal-7672	828	28	sage	sage	NOUN
american_scientific_journal-7672	828	29	publications	publication	NOUN
american_scientific_journal-7672	828	30	.	.	PUNCT
american_scientific_journal-7672	829	1	[	[	X
american_scientific_journal-7672	829	2	125	125	NUM
american_scientific_journal-7672	829	3	]	]	PUNCT
american_scientific_journal-7672	829	4	levene	levene	NOUN
american_scientific_journal-7672	829	5	,	,	PUNCT
american_scientific_journal-7672	829	6	h.	h.	PROPN
american_scientific_journal-7672	829	7	,	,	PUNCT
american_scientific_journal-7672	829	8	(	(	PUNCT
american_scientific_journal-7672	829	9	1960	1960	NUM
american_scientific_journal-7672	829	10	)	)	PUNCT
american_scientific_journal-7672	829	11	,	,	PUNCT
american_scientific_journal-7672	829	12	“	"	PUNCT
american_scientific_journal-7672	829	13	robust	robust	ADJ
american_scientific_journal-7672	829	14	testes	testis	NOUN
american_scientific_journal-7672	829	15	for	for	ADP
american_scientific_journal-7672	829	16	equality	equality	NOUN
american_scientific_journal-7672	829	17	of	of	ADP
american_scientific_journal-7672	829	18	variances	variance	NOUN
american_scientific_journal-7672	829	19	.	.	PUNCT
american_scientific_journal-7672	830	1	in	in	ADP
american_scientific_journal-7672	830	2	contributions	contribution	NOUN
american_scientific_journal-7672	830	3	to	to	ADP
american_scientific_journal-7672	830	4	probability	probability	NOUN
american_scientific_journal-7672	830	5	and	and	CCONJ
american_scientific_journal-7672	830	6	statistics	statistic	NOUN
american_scientific_journal-7672	830	7	”	"	PUNCT
american_scientific_journal-7672	830	8	,	,	PUNCT
american_scientific_journal-7672	830	9	i.	i.	NOUN
american_scientific_journal-7672	830	10	olkin	olkin	PROPN
american_scientific_journal-7672	830	11	,	,	PUNCT
american_scientific_journal-7672	830	12	ed	ed	NOUN
american_scientific_journal-7672	830	13	.	.	PROPN
american_scientific_journal-7672	830	14	,	,	PUNCT
american_scientific_journal-7672	830	15	stanford	stanford	PROPN
american_scientific_journal-7672	830	16	university	university	PROPN
american_scientific_journal-7672	830	17	press	press	PROPN
american_scientific_journal-7672	830	18	,	,	PUNCT
american_scientific_journal-7672	830	19	palo	palo	PROPN
american_scientific_journal-7672	830	20	alto	alto	PROPN
american_scientific_journal-7672	830	21	,	,	PUNCT
american_scientific_journal-7672	830	22	ca	ca	NOUN
american_scientific_journal-7672	830	23	.	.	PUNCT
american_scientific_journal-7672	831	1	[	[	X
american_scientific_journal-7672	831	2	126	126	NUM
american_scientific_journal-7672	831	3	]	]	X
american_scientific_journal-7672	831	4	pindyck	pindyck	PROPN
american_scientific_journal-7672	831	5	,	,	PUNCT
american_scientific_journal-7672	831	6	r.	r.	PROPN
american_scientific_journal-7672	831	7	and	and	CCONJ
american_scientific_journal-7672	831	8	rubinfeld	rubinfeld	PROPN
american_scientific_journal-7672	831	9	,	,	PUNCT
american_scientific_journal-7672	831	10	d.	d.	PROPN
american_scientific_journal-7672	831	11	,	,	PUNCT
american_scientific_journal-7672	831	12	(	(	PUNCT
american_scientific_journal-7672	831	13	1981	1981	NUM
american_scientific_journal-7672	831	14	)	)	PUNCT
american_scientific_journal-7672	831	15	,	,	PUNCT
american_scientific_journal-7672	831	16	“	"	PUNCT
american_scientific_journal-7672	831	17	econometric	econometric	ADJ
american_scientific_journal-7672	831	18	models	model	NOUN
american_scientific_journal-7672	831	19	and	and	CCONJ
american_scientific_journal-7672	831	20	economic	economic	ADJ
american_scientific_journal-7672	831	21	forecasts	forecast	NOUN
american_scientific_journal-7672	831	22	mcgraw	mcgraw	PROPN
american_scientific_journal-7672	831	23	-	-	PUNCT
american_scientific_journal-7672	831	24	hill	hill	PROPN
american_scientific_journal-7672	831	25	,	,	PUNCT
american_scientific_journal-7672	831	26	new	new	PROPN
american_scientific_journal-7672	831	27	york	york	PROPN
american_scientific_journal-7672	831	28	.	.	PUNCT
american_scientific_journal-7672	832	1	[	[	X
american_scientific_journal-7672	832	2	127	127	NUM
american_scientific_journal-7672	832	3	]	]	X
american_scientific_journal-7672	832	4	wichers	wicher	NOUN
american_scientific_journal-7672	832	5	,	,	PUNCT
american_scientific_journal-7672	832	6	c.r	c.r	PROPN
american_scientific_journal-7672	832	7	.	.	PROPN
american_scientific_journal-7672	832	8	,	,	PUNCT
american_scientific_journal-7672	832	9	(	(	PUNCT
american_scientific_journal-7672	832	10	1975	1975	NUM
american_scientific_journal-7672	832	11	)	)	PUNCT
american_scientific_journal-7672	832	12	,	,	PUNCT
american_scientific_journal-7672	832	13	“	"	PUNCT
american_scientific_journal-7672	832	14	the	the	DET
american_scientific_journal-7672	832	15	detection	detection	NOUN
american_scientific_journal-7672	832	16	of	of	ADP
american_scientific_journal-7672	832	17	multicollinearity	multicollinearity	NOUN
american_scientific_journal-7672	832	18	:	:	PUNCT
american_scientific_journal-7672	832	19	a	a	DET
american_scientific_journal-7672	832	20	comment	comment	NOUN
american_scientific_journal-7672	832	21	”	"	PUNCT
american_scientific_journal-7672	832	22	,	,	PUNCT
american_scientific_journal-7672	832	23	the	the	DET
american_scientific_journal-7672	832	24	review	review	NOUN
american_scientific_journal-7672	832	25	of	of	ADP
american_scientific_journal-7672	832	26	economics	economic	NOUN
american_scientific_journal-7672	832	27	and	and	CCONJ
american_scientific_journal-7672	832	28	statistics	statistic	NOUN
american_scientific_journal-7672	832	29	,	,	PUNCT
american_scientific_journal-7672	832	30	1975	1975	NUM
american_scientific_journal-7672	832	31	,	,	PUNCT
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american_scientific_journal-7672	832	33	.	.	PROPN
american_scientific_journal-7672	832	34	57	57	NUM
american_scientific_journal-7672	832	35	,	,	PUNCT
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american_scientific_journal-7672	832	37	3	3	NUM
american_scientific_journal-7672	832	38	,	,	PUNCT
american_scientific_journal-7672	832	39	366	366	NUM
american_scientific_journal-7672	832	40	-	-	SYM
american_scientific_journal-7672	832	41	68	68	NUM
american_scientific_journal-7672	832	42	.	.	PUNCT
american_scientific_journal-7672	833	1	[	[	X
american_scientific_journal-7672	833	2	128	128	NUM
american_scientific_journal-7672	833	3	]	]	PUNCT
american_scientific_journal-7672	833	4	bayaga	bayaga	NOUN
american_scientific_journal-7672	833	5	,	,	PUNCT
american_scientific_journal-7672	833	6	a.	a.	NOUN
american_scientific_journal-7672	833	7	,	,	PUNCT
american_scientific_journal-7672	833	8	(	(	PUNCT
american_scientific_journal-7672	833	9	2010	2010	NUM
american_scientific_journal-7672	833	10	)	)	PUNCT
american_scientific_journal-7672	833	11	,	,	PUNCT
american_scientific_journal-7672	833	12	“	"	PUNCT
american_scientific_journal-7672	833	13	multinomial	multinomial	ADJ
american_scientific_journal-7672	833	14	logistic	logistic	ADJ
american_scientific_journal-7672	833	15	regression	regression	NOUN
american_scientific_journal-7672	833	16	:	:	PUNCT
american_scientific_journal-7672	833	17	usage	usage	NOUN
american_scientific_journal-7672	833	18	and	and	CCONJ
american_scientific_journal-7672	833	19	application	application	NOUN
american_scientific_journal-7672	833	20	in	in	ADP
american_scientific_journal-7672	833	21	risk	risk	NOUN
american_scientific_journal-7672	833	22	analysis	analysis	NOUN
american_scientific_journal-7672	833	23	”	"	PUNCT
american_scientific_journal-7672	833	24	journal	journal	NOUN
american_scientific_journal-7672	833	25	of	of	ADP
american_scientific_journal-7672	833	26	applied	apply	VERB
american_scientific_journal-7672	833	27	quantitative	quantitative	ADJ
american_scientific_journal-7672	833	28	methods	method	NOUN
american_scientific_journal-7672	833	29	,	,	PUNCT
american_scientific_journal-7672	833	30	5(2	5(2	NUM
american_scientific_journal-7672	833	31	)	)	PUNCT
american_scientific_journal-7672	833	32	,	,	PUNCT
american_scientific_journal-7672	833	33	pp	pp	ADJ
american_scientific_journal-7672	833	34	.	.	PUNCT
american_scientific_journal-7672	834	1	288	288	NUM
american_scientific_journal-7672	834	2	-	-	SYM
american_scientific_journal-7672	834	3	297	297	NUM
american_scientific_journal-7672	834	4	.	.	PUNCT
american_scientific_journal-7672	835	1	[	[	X
american_scientific_journal-7672	835	2	129	129	NUM
american_scientific_journal-7672	835	3	]	]	X
american_scientific_journal-7672	835	4	el	el	PROPN
american_scientific_journal-7672	835	5	-	-	PUNCT
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american_scientific_journal-7672	835	7	,	,	PUNCT
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american_scientific_journal-7672	835	9	,	,	PUNCT
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american_scientific_journal-7672	835	11	,	,	PUNCT
american_scientific_journal-7672	835	12	(	(	PUNCT
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american_scientific_journal-7672	835	14	)	)	PUNCT
american_scientific_journal-7672	835	15	,	,	PUNCT
american_scientific_journal-7672	835	16	“	"	PUNCT
american_scientific_journal-7672	835	17	an	an	DET
american_scientific_journal-7672	835	18	application	application	NOUN
american_scientific_journal-7672	835	19	on	on	ADP
american_scientific_journal-7672	835	20	multinomial	multinomial	ADJ
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american_scientific_journal-7672	835	23	”	"	PUNCT
american_scientific_journal-7672	835	24	,	,	PUNCT
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american_scientific_journal-7672	835	27	of	of	ADP
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american_scientific_journal-7672	835	32	,	,	PUNCT
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american_scientific_journal-7672	835	35	,	,	PUNCT
american_scientific_journal-7672	835	36	271	271	NUM
american_scientific_journal-7672	835	37	-	-	SYM
american_scientific_journal-7672	835	38	291	291	NUM
american_scientific_journal-7672	835	39	.	.	PUNCT
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american_scientific_journal-7672	836	3	]	]	PUNCT
american_scientific_journal-7672	836	4	perramon	perramon	NOUN
american_scientific_journal-7672	836	5	,	,	PUNCT
american_scientific_journal-7672	836	6	j.	j.	PROPN
american_scientific_journal-7672	836	7	and	and	CCONJ
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american_scientific_journal-7672	836	9	,	,	PUNCT
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american_scientific_journal-7672	837	9	,	,	PUNCT
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american_scientific_journal-7672	837	27	:	:	PUNCT
american_scientific_journal-7672	837	28	some	some	DET
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american_scientific_journal-7672	837	30	from	from	ADP
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american_scientific_journal-7672	837	33	stock	stock	PROPN
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american_scientific_journal-7672	837	36	,	,	PUNCT
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american_scientific_journal-7672	837	39	of	of	ADP
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american_scientific_journal-7672	837	41	,	,	PUNCT
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american_scientific_journal-7672	838	2	-	-	SYM
american_scientific_journal-7672	838	3	58	58	NUM
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american_scientific_journal-7672	839	7	and	and	CCONJ
american_scientific_journal-7672	839	8	caramanis	caramanis	PROPN
american_scientific_journal-7672	839	9	,	,	PUNCT
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american_scientific_journal-7672	839	12	,	,	PUNCT
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american_scientific_journal-7672	839	16	,	,	PUNCT
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american_scientific_journal-7672	839	19	of	of	ADP
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american_scientific_journal-7672	839	22	as	as	ADP
american_scientific_journal-7672	839	23	a	a	DET
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american_scientific_journal-7672	839	25	of	of	ADP
american_scientific_journal-7672	839	26	audit	audit	NOUN
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american_scientific_journal-7672	839	28	”	"	PUNCT
american_scientific_journal-7672	839	29	,	,	PUNCT
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american_scientific_journal-7672	839	32	journal	journal	NOUN
american_scientific_journal-7672	839	33	,	,	PUNCT
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american_scientific_journal-7672	839	35	):	):	PUNCT
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american_scientific_journal-7672	839	37	.	.	PUNCT
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american_scientific_journal-7672	840	2	-	-	SYM
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american_scientific_journal-7672	840	4	.	.	PUNCT
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american_scientific_journal-7672	841	5	,	,	PUNCT
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american_scientific_journal-7672	841	7	,	,	PUNCT
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american_scientific_journal-7672	841	10	)	)	PUNCT
american_scientific_journal-7672	841	11	,	,	PUNCT
american_scientific_journal-7672	841	12	“	"	PUNCT
american_scientific_journal-7672	841	13	the	the	DET
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american_scientific_journal-7672	841	18	under	under	ADP
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american_scientific_journal-7672	841	20	:	:	PUNCT
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american_scientific_journal-7672	841	22	a	a	DET
american_scientific_journal-7672	841	23	research	research	NOUN
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american_scientific_journal-7672	841	25	”	"	PUNCT
american_scientific_journal-7672	841	26	,	,	PUNCT
american_scientific_journal-7672	841	27	working	working	NOUN
american_scientific_journal-7672	841	28	paper	paper	NOUN
american_scientific_journal-7672	841	29	,	,	PUNCT
american_scientific_journal-7672	841	30	university	university	NOUN
american_scientific_journal-7672	841	31	of	of	ADP
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american_scientific_journal-7672	841	33	.	.	PUNCT
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american_scientific_journal-7672	842	3	]	]	PUNCT
american_scientific_journal-7672	842	4	ramanna	ramanna	NOUN
american_scientific_journal-7672	842	5	,	,	PUNCT
american_scientific_journal-7672	842	6	k.	k.	PROPN
american_scientific_journal-7672	842	7	and	and	CCONJ
american_scientific_journal-7672	842	8	sletten	sletten	VERB
american_scientific_journal-7672	842	9	,	,	PUNCT
american_scientific_journal-7672	842	10	e.	e.	PROPN
american_scientific_journal-7672	842	11	,	,	PUNCT
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american_scientific_journal-7672	842	14	)	)	PUNCT
american_scientific_journal-7672	842	15	,	,	PUNCT
american_scientific_journal-7672	842	16	“	"	PUNCT
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american_scientific_journal-7672	842	19	in	in	ADP
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american_scientific_journal-7672	842	21	’	’	PART
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american_scientific_journal-7672	842	23	of	of	ADP
american_scientific_journal-7672	842	24	ifrs	ifrs	PROPN
american_scientific_journal-7672	842	25	”	"	PUNCT
american_scientific_journal-7672	842	26	,	,	PUNCT
american_scientific_journal-7672	842	27	the	the	DET
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american_scientific_journal-7672	842	29	review	review	NOUN
american_scientific_journal-7672	842	30	,	,	PUNCT
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american_scientific_journal-7672	842	32	-	-	PUNCT
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american_scientific_journal-7672	842	34	.	.	PUNCT
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american_scientific_journal-7672	843	3	scientific	scientific	ADJ
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american_scientific_journal-7672	843	8	,	,	PUNCT
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american_scientific_journal-7672	843	10	,	,	PUNCT
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american_scientific_journal-7672	843	17	2022	2022	NUM
american_scientific_journal-7672	843	18	)	)	PUNCT
american_scientific_journal-7672	843	19	volume	volume	NOUN
american_scientific_journal-7672	843	20	89	89	NUM
american_scientific_journal-7672	843	21	,	,	PUNCT
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american_scientific_journal-7672	843	23	,	,	PUNCT
american_scientific_journal-7672	843	24	pp	pp	ADV
american_scientific_journal-7672	843	25	73	73	NUM
american_scientific_journal-7672	843	26	-	-	SYM
american_scientific_journal-7672	843	27	123	123	NUM
american_scientific_journal-7672	843	28	106	106	NUM
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american_scientific_journal-7672	843	30	(	(	PUNCT
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american_scientific_journal-7672	843	32	display	display	VERB
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american_scientific_journal-7672	843	38	1	1	NUM
american_scientific_journal-7672	843	39	:	:	PUNCT
american_scientific_journal-7672	843	40	applied	apply	VERB
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american_scientific_journal-7672	843	42	.	.	PUNCT
american_scientific_journal-7672	844	1	the	the	DET
american_scientific_journal-7672	844	2	research	research	NOUN
american_scientific_journal-7672	844	3	capture	capture	VERB
american_scientific_journal-7672	844	4	the	the	DET
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american_scientific_journal-7672	844	9	the	the	DET
american_scientific_journal-7672	844	10	following	follow	VERB
american_scientific_journal-7672	844	11	ratios	ratio	NOUN
american_scientific_journal-7672	844	12	1	1	NUM
american_scientific_journal-7672	844	13	.	.	PUNCT
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american_scientific_journal-7672	844	16	-	-	PUNCT
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american_scientific_journal-7672	844	18	2	2	NUM
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american_scientific_journal-7672	844	32	value	value	NOUN
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american_scientific_journal-7672	844	46	saletas	saleta	NOUN
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american_scientific_journal-7672	844	52	dividend	dividend	NOUN
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american_scientific_journal-7672	844	68	e	e	X
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american_scientific_journal-7672	844	79	lnmv	lnmv	VERB
american_scientific_journal-7672	844	80	natural	natural	ADJ
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american_scientific_journal-7672	844	85	.	.	PUNCT
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american_scientific_journal-7672	845	3	.	.	PUNCT
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american_scientific_journal-7672	845	17	to	to	ADP
american_scientific_journal-7672	845	18	book	book	NOUN
american_scientific_journal-7672	845	19	value	value	NOUN
american_scientific_journal-7672	845	20	opm	opm	NOUN
american_scientific_journal-7672	845	21	operating	operating	NOUN
american_scientific_journal-7672	845	22	profit	profit	NOUN
american_scientific_journal-7672	845	23	margin	margin	NOUN
american_scientific_journal-7672	845	24	(	(	PUNCT
american_scientific_journal-7672	845	25	oper	oper	NOUN
american_scientific_journal-7672	845	26	profit	profit	NOUN
american_scientific_journal-7672	845	27	/	/	SYM
american_scientific_journal-7672	845	28	sales	sale	NOUN
american_scientific_journal-7672	845	29	)	)	PUNCT
american_scientific_journal-7672	845	30	epsg	epsg	VERB
american_scientific_journal-7672	845	31	earnings	earning	NOUN
american_scientific_journal-7672	845	32	per	per	ADP
american_scientific_journal-7672	845	33	share	share	NOUN
american_scientific_journal-7672	845	34	growth	growth	NOUN
american_scientific_journal-7672	845	35	npm	npm	PROPN
american_scientific_journal-7672	845	36	net	net	ADJ
american_scientific_journal-7672	845	37	profit	profit	NOUN
american_scientific_journal-7672	845	38	margin	margin	NOUN
american_scientific_journal-7672	845	39	(	(	PUNCT
american_scientific_journal-7672	845	40	net	net	ADJ
american_scientific_journal-7672	845	41	profit	profit	NOUN
american_scientific_journal-7672	845	42	/	/	SYM
american_scientific_journal-7672	845	43	sales	sale	NOUN
american_scientific_journal-7672	845	44	)	)	PUNCT
american_scientific_journal-7672	845	45	peg	peg	NOUN
american_scientific_journal-7672	845	46	pe	pe	NOUN
american_scientific_journal-7672	845	47	ratio	ratio	NOUN
american_scientific_journal-7672	845	48	/	/	SYM
american_scientific_journal-7672	845	49	annual	annual	ADJ
american_scientific_journal-7672	845	50	eps	eps	PROPN
american_scientific_journal-7672	845	51	growth	growth	NOUN
american_scientific_journal-7672	845	52	rosc	rosc	NOUN
american_scientific_journal-7672	845	53	(	(	PUNCT
american_scientific_journal-7672	845	54	profit	profit	NOUN
american_scientific_journal-7672	845	55	after	after	ADP
american_scientific_journal-7672	845	56	tax	tax	NOUN
american_scientific_journal-7672	845	57	/	/	SYM
american_scientific_journal-7672	845	58	equity+reserves	equity+reserve	NOUN
american_scientific_journal-7672	845	59	)	)	PUNCT
american_scientific_journal-7672	845	60	divshg	divshg	PROPN
american_scientific_journal-7672	845	61	dividend	dividend	VERB
american_scientific_journal-7672	845	62	per	per	ADP
american_scientific_journal-7672	845	63	share	share	NOUN
american_scientific_journal-7672	845	64	growth	growth	NOUN
american_scientific_journal-7672	845	65	eps	eps	PROPN
american_scientific_journal-7672	845	66	eps	eps	PROPN
american_scientific_journal-7672	845	67	5.leverage	5.leverage	PROPN
american_scientific_journal-7672	845	68	roce	roce	NOUN
american_scientific_journal-7672	845	69	(	(	PUNCT
american_scientific_journal-7672	845	70	pbit	pbit	NOUN
american_scientific_journal-7672	845	71	/	/	SYM
american_scientific_journal-7672	845	72	equity+reserves+lt	equity+reserves+lt	NOUN
american_scientific_journal-7672	845	73	loans	loan	NOUN
american_scientific_journal-7672	845	74	)	)	PUNCT
american_scientific_journal-7672	845	75	debt	debt	NOUN
american_scientific_journal-7672	845	76	debtor	debtor	NOUN
american_scientific_journal-7672	845	77	turnover	turnover	NOUN
american_scientific_journal-7672	845	78	(	(	PUNCT
american_scientific_journal-7672	845	79	sales	sale	NOUN
american_scientific_journal-7672	845	80	/	/	SYM
american_scientific_journal-7672	845	81	debtors	debtor	NOUN
american_scientific_journal-7672	845	82	)	)	PUNCT
american_scientific_journal-7672	845	83	5	5	NUM
american_scientific_journal-7672	845	84	.	.	PUNCT
american_scientific_journal-7672	846	1	liquidity	liquidity	NOUN
american_scientific_journal-7672	846	2	etl	etl	NOUN
american_scientific_journal-7672	846	3	equity	equity	NOUN
american_scientific_journal-7672	846	4	/	/	SYM
american_scientific_journal-7672	846	5	total	total	NOUN
american_scientific_journal-7672	846	6	liabilities	liability	NOUN
american_scientific_journal-7672	846	7	cur	cur	VERB
american_scientific_journal-7672	846	8	current	current	ADJ
american_scientific_journal-7672	846	9	ratio	ratio	NOUN
american_scientific_journal-7672	846	10	tlsfu	tlsfu	PROPN
american_scientific_journal-7672	846	11	total	total	ADJ
american_scientific_journal-7672	846	12	liabilities	liability	NOUN
american_scientific_journal-7672	846	13	/	/	SYM
american_scientific_journal-7672	846	14	shareholders	shareholder	NOUN
american_scientific_journal-7672	846	15	funds	fund	NOUN
american_scientific_journal-7672	846	16	cash	cash	NOUN
american_scientific_journal-7672	846	17	cash	cash	NOUN
american_scientific_journal-7672	846	18	ratio	ratio	NOUN
american_scientific_journal-7672	846	19	cgear	cgear	NOUN
american_scientific_journal-7672	846	20	tl	tl	PROPN
american_scientific_journal-7672	846	21	/	/	SYM
american_scientific_journal-7672	846	22	capital	capital	NOUN
american_scientific_journal-7672	846	23	employed	employ	VERB
american_scientific_journal-7672	846	24	-	-	PUNCT
american_scientific_journal-7672	846	25	intangibles	intangible	NOUN
american_scientific_journal-7672	847	1	+	+	ADJ
american_scientific_journal-7672	847	2	short	short	ADJ
american_scientific_journal-7672	847	3	-term	-term	NOUN
american_scientific_journal-7672	847	4	liabilities	liability	NOUN
american_scientific_journal-7672	847	5	qui	qui	X
american_scientific_journal-7672	847	6	quick	quick	ADJ
american_scientific_journal-7672	847	7	ratio	ratio	NOUN
american_scientific_journal-7672	847	8	clsfu	clsfu	PROPN
american_scientific_journal-7672	847	9	current	current	ADJ
american_scientific_journal-7672	847	10	liabilities	liability	NOUN
american_scientific_journal-7672	847	11	/	/	SYM
american_scientific_journal-7672	847	12	shareholders	shareholder	NOUN
american_scientific_journal-7672	847	13	funds	fund	NOUN
american_scientific_journal-7672	847	14	cfsh	cfsh	ADJ
american_scientific_journal-7672	847	15	operating	operate	VERB
american_scientific_journal-7672	847	16	cash	cash	NOUN
american_scientific_journal-7672	847	17	flow	flow	NOUN
american_scientific_journal-7672	847	18	per	per	ADP
american_scientific_journal-7672	847	19	share	share	NOUN
american_scientific_journal-7672	847	20	[	[	X
american_scientific_journal-7672	847	21	(	(	PUNCT
american_scientific_journal-7672	847	22	oper	oper	PROPN
american_scientific_journal-7672	847	23	profit+depreciation)/no	profit+depreciation)/no	PROPN
american_scientific_journal-7672	847	24	of	of	ADP
american_scientific_journal-7672	847	25	shares	share	NOUN
american_scientific_journal-7672	847	26	]	]	PUNCT
american_scientific_journal-7672	847	27	intcov	intcov	ADJ
american_scientific_journal-7672	847	28	operating	operating	NOUN
american_scientific_journal-7672	847	29	profit	profit	NOUN
american_scientific_journal-7672	847	30	/	/	SYM
american_scientific_journal-7672	847	31	interest	interest	NOUN
american_scientific_journal-7672	847	32	charge	charge	NOUN
american_scientific_journal-7672	847	33	cfm	cfm	NOUN
american_scientific_journal-7672	847	34	cash	cash	NOUN
american_scientific_journal-7672	847	35	flow	flow	NOUN
american_scientific_journal-7672	847	36	margin	margin	NOUN
american_scientific_journal-7672	847	37	(	(	PUNCT
american_scientific_journal-7672	847	38	earnings	earning	NOUN
american_scientific_journal-7672	847	39	+	+	CCONJ
american_scientific_journal-7672	847	40	dep	dep	NOUN
american_scientific_journal-7672	847	41	/	/	SYM
american_scientific_journal-7672	847	42	sales	sale	NOUN
american_scientific_journal-7672	847	43	)	)	PUNCT
american_scientific_journal-7672	847	44	igear	igear	NOUN
american_scientific_journal-7672	847	45	interest	interest	NOUN
american_scientific_journal-7672	847	46	charge	charge	NOUN
american_scientific_journal-7672	847	47	/	/	SYM
american_scientific_journal-7672	847	48	operating	operate	VERB
american_scientific_journal-7672	847	49	profit	profit	NOUN
american_scientific_journal-7672	847	50	wcr	wcr	PROPN
american_scientific_journal-7672	847	51	working	work	VERB
american_scientific_journal-7672	847	52	capital	capital	NOUN
american_scientific_journal-7672	847	53	ratio	ratio	NOUN
american_scientific_journal-7672	847	54	(	(	PUNCT
american_scientific_journal-7672	847	55	sales	sales	NOUN
american_scientific_journal-7672	847	56	/	/	SYM
american_scientific_journal-7672	847	57	working	work	VERB
american_scientific_journal-7672	847	58	capital	capital	NOUN
american_scientific_journal-7672	847	59	)	)	PUNCT
american_scientific_journal-7672	847	60	debte	debte	NOUN
american_scientific_journal-7672	847	61	debt	debt	NOUN
american_scientific_journal-7672	847	62	/	/	SYM
american_scientific_journal-7672	847	63	equity	equity	NOUN
american_scientific_journal-7672	847	64	stockt	stockt	VERB
american_scientific_journal-7672	847	65	stock	stock	NOUN
american_scientific_journal-7672	847	66	turnover	turnover	NOUN
american_scientific_journal-7672	847	67	(	(	PUNCT
american_scientific_journal-7672	847	68	cost	cost	NOUN
american_scientific_journal-7672	847	69	of	of	ADP
american_scientific_journal-7672	847	70	sales	sale	NOUN
american_scientific_journal-7672	847	71	/	/	SYM
american_scientific_journal-7672	847	72	stock	stock	NOUN
american_scientific_journal-7672	847	73	)	)	PUNCT
american_scientific_journal-7672	847	74	dsfu	dsfu	NOUN
american_scientific_journal-7672	847	75	debt	debt	NOUN
american_scientific_journal-7672	847	76	/	/	SYM
american_scientific_journal-7672	847	77	shareholders	shareholder	NOUN
american_scientific_journal-7672	847	78	funds	fund	NOUN
american_scientific_journal-7672	847	79	table	table	NOUN
american_scientific_journal-7672	847	80	2	2	NUM
american_scientific_journal-7672	847	81	:	:	PUNCT
american_scientific_journal-7672	847	82	descriptive	descriptive	ADJ
american_scientific_journal-7672	847	83	statistics	statistic	NOUN
american_scientific_journal-7672	847	84	.	.	PUNCT
american_scientific_journal-7672	848	1	panel	panel	NOUN
american_scientific_journal-7672	848	2	a	a	DET
american_scientific_journal-7672	848	3	:	:	PUNCT
american_scientific_journal-7672	848	4	ifrs	ifrs	NOUN
american_scientific_journal-7672	848	5	vs	vs	ADP
american_scientific_journal-7672	848	6	old	old	ADJ
american_scientific_journal-7672	848	7	gaap	gaap	PROPN
american_scientific_journal-7672	848	8	pair	pair	NOUN
american_scientific_journal-7672	848	9	-	-	PUNCT
american_scientific_journal-7672	848	10	wise	wise	ADJ
american_scientific_journal-7672	848	11	t	t	NOUN
american_scientific_journal-7672	848	12	-	-	PUNCT
american_scientific_journal-7672	848	13	tests	test	NOUN
american_scientific_journal-7672	848	14	for	for	ADP
american_scientific_journal-7672	848	15	equality	equality	NOUN
american_scientific_journal-7672	848	16	of	of	ADP
american_scientific_journal-7672	848	17	means	mean	NOUN
american_scientific_journal-7672	848	18	2004	2004	NUM
american_scientific_journal-7672	848	19	2005	2005	NUM
american_scientific_journal-7672	848	20	2006	2006	NUM
american_scientific_journal-7672	848	21	2004	2004	NUM
american_scientific_journal-7672	848	22	vs	vs	ADP
american_scientific_journal-7672	848	23	2005	2005	NUM
american_scientific_journal-7672	848	24	2004	2004	NUM
american_scientific_journal-7672	848	25	vs	vs	ADP
american_scientific_journal-7672	848	26	2006	2006	NUM
american_scientific_journal-7672	848	27	2005	2005	NUM
american_scientific_journal-7672	848	28	vs	vs	ADP
american_scientific_journal-7672	848	29	2006	2006	NUM
american_scientific_journal-7672	848	30	mean	mean	NOUN
american_scientific_journal-7672	848	31	st.dev	st.dev	PROPN
american_scientific_journal-7672	848	32	.	.	PUNCT
american_scientific_journal-7672	849	1	mean	mean	PROPN
american_scientific_journal-7672	849	2	st.dev	st.dev	PROPN
american_scientific_journal-7672	849	3	.	.	PUNCT
american_scientific_journal-7672	850	1	mean	mean	PROPN
american_scientific_journal-7672	850	2	st.dev	st.dev	PROPN
american_scientific_journal-7672	850	3	1.australa	1.australa	NUM
american_scientific_journal-7672	850	4	navsh	navsh	ADJ
american_scientific_journal-7672	850	5	1,4952	1,4952	NOUN
american_scientific_journal-7672	850	6	3,1354	3,1354	X
american_scientific_journal-7672	850	7	1,7611	1,7611	PROPN
american_scientific_journal-7672	850	8	4,4103	4,4103	NUM
american_scientific_journal-7672	850	9	1,3937	1,3937	NUM
american_scientific_journal-7672	850	10	2,5089	2,5089	VERB
american_scientific_journal-7672	850	11	*	*	PUNCT
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american_scientific_journal-7672	850	13	1,0698	1,0698	NOUN
american_scientific_journal-7672	850	14	1,7468	1,7468	NUM
american_scientific_journal-7672	850	15	0,9206	0,9206	NUM
american_scientific_journal-7672	850	16	1,3916	1,3916	NUM
american_scientific_journal-7672	850	17	0,7958	0,7958	X
american_scientific_journal-7672	850	18	0,8425	0,8425	VERB
american_scientific_journal-7672	850	19	*	*	PUNCT
american_scientific_journal-7672	851	1	*	*	PUNCT
american_scientific_journal-7672	851	2	*	*	PUNCT
american_scientific_journal-7672	851	3	*	*	PUNCT
american_scientific_journal-7672	851	4	*	*	PUNCT
american_scientific_journal-7672	851	5	restas	resta	NOUN
american_scientific_journal-7672	851	6	0,0518	0,0518	ADJ
american_scientific_journal-7672	851	7	0,4128	0,4128	NOUN
american_scientific_journal-7672	852	1	0,0861	0,0861	NUM
american_scientific_journal-7672	852	2	0,5612	0,5612	NOUN
american_scientific_journal-7672	852	3	0,1213	0,1213	NOUN
american_scientific_journal-7672	852	4	0,7729	0,7729	NOUN
american_scientific_journal-7672	852	5	*	*	PUNCT
american_scientific_journal-7672	852	6	ressfu	ressfu	PROPN
american_scientific_journal-7672	852	7	0,0837	0,0837	NUM
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american_scientific_journal-7672	852	13	*	*	PUNCT
american_scientific_journal-7672	852	14	*	*	PUNCT
american_scientific_journal-7672	852	15	*	*	PUNCT
american_scientific_journal-7672	852	16	lnmv	lnmv	PROPN
american_scientific_journal-7672	852	17	3,2182	3,2182	NUM
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american_scientific_journal-7672	852	21	3,7479	3,7479	PROPN
american_scientific_journal-7672	852	22	3,0207	3,0207	NOUN
american_scientific_journal-7672	852	23	*	*	PUNCT
american_scientific_journal-7672	853	1	*	*	PUNCT
american_scientific_journal-7672	853	2	*	*	PUNCT
american_scientific_journal-7672	853	3	*	*	PUNCT
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american_scientific_journal-7672	854	4	0,2836	0,2836	NOUN
american_scientific_journal-7672	854	5	*	*	PUNCT
american_scientific_journal-7672	855	1	divcov	divcov	NOUN
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american_scientific_journal-7672	855	3	7,7775	7,7775	PROPN
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american_scientific_journal-7672	855	5	4,2952	4,2952	NOUN
american_scientific_journal-7672	856	1	1,1972	1,1972	NUM
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american_scientific_journal-7672	856	3	*	*	PUNCT
american_scientific_journal-7672	856	4	holta	holta	NOUN
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american_scientific_journal-7672	856	9	0,0385	0,0385	VERB
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american_scientific_journal-7672	857	2	*	*	PUNCT
american_scientific_journal-7672	858	1	*	*	PUNCT
american_scientific_journal-7672	858	2	mvbv	mvbv	PROPN
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american_scientific_journal-7672	859	5	*	*	PUNCT
american_scientific_journal-7672	859	6	plowb	plowb	NOUN
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american_scientific_journal-7672	859	9	2,6041	2,6041	NUM
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american_scientific_journal-7672	859	13	*	*	PUNCT
american_scientific_journal-7672	859	14	opm	opm	PROPN
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american_scientific_journal-7672	860	4	*	*	PUNCT
american_scientific_journal-7672	860	5	*	*	PUNCT
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american_scientific_journal-7672	860	8	npm	npm	PROPN
american_scientific_journal-7672	860	9	-1,2767	-1,2767	PROPN
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american_scientific_journal-7672	860	13	-1,3988	-1,3988	X
american_scientific_journal-7672	860	14	3,2771	3,2771	ADJ
american_scientific_journal-7672	860	15	*	*	PUNCT
american_scientific_journal-7672	860	16	rosc	rosc	ADJ
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american_scientific_journal-7672	860	23	*	*	PUNCT
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american_scientific_journal-7672	860	31	*	*	PUNCT
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american_scientific_journal-7672	860	36	scientific	scientific	ADJ
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american_scientific_journal-7672	860	40	engineering	engineering	NOUN
american_scientific_journal-7672	860	41	,	,	PUNCT
american_scientific_journal-7672	860	42	technology	technology	NOUN
american_scientific_journal-7672	860	43	,	,	PUNCT
american_scientific_journal-7672	860	44	and	and	CCONJ
american_scientific_journal-7672	860	45	sciences	science	NOUN
american_scientific_journal-7672	860	46	(	(	PUNCT
american_scientific_journal-7672	860	47	asrjets	asrjet	NOUN
american_scientific_journal-7672	860	48	)	)	PUNCT
american_scientific_journal-7672	860	49	(	(	PUNCT
american_scientific_journal-7672	860	50	2022	2022	NUM
american_scientific_journal-7672	860	51	)	)	PUNCT
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american_scientific_journal-7672	860	54	,	,	PUNCT
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american_scientific_journal-7672	860	60	123	123	NUM
american_scientific_journal-7672	860	61	107	107	NUM
american_scientific_journal-7672	860	62	qui	qui	X
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american_scientific_journal-7672	860	69	*	*	PUNCT
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american_scientific_journal-7672	861	11	*	*	PUNCT
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american_scientific_journal-7672	862	5	8,1828	8,1828	NUM
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american_scientific_journal-7672	862	7	*	*	PUNCT
american_scientific_journal-7672	863	1	*	*	PUNCT
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american_scientific_journal-7672	863	4	10,807	10,807	NUM
american_scientific_journal-7672	863	5	14,7790	14,7790	NUM
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american_scientific_journal-7672	864	1	*	*	PUNCT
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american_scientific_journal-7672	866	1	*	*	PUNCT
american_scientific_journal-7672	866	2	*	*	PUNCT
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american_scientific_journal-7672	867	2	*	*	NUM
american_scientific_journal-7672	867	3	2.germany	2.germany	NUM
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american_scientific_journal-7672	868	1	*	*	PUNCT
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american_scientific_journal-7672	869	5	*	*	PUNCT
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american_scientific_journal-7672	872	3	*	*	PUNCT
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american_scientific_journal-7672	874	1	*	*	PUNCT
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american_scientific_journal-7672	874	10	*	*	PUNCT
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american_scientific_journal-7672	876	1	*	*	PUNCT
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american_scientific_journal-7672	877	11	*	*	PUNCT
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american_scientific_journal-7672	893	3	*	*	PUNCT
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american_scientific_journal-7672	915	1	*	*	PUNCT
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american_scientific_journal-7672	922	3	*	*	PUNCT
american_scientific_journal-7672	922	4	*	*	PUNCT
american_scientific_journal-7672	923	1	*	*	PUNCT
american_scientific_journal-7672	923	2	*	*	PUNCT
american_scientific_journal-7672	923	3	*	*	PUNCT
american_scientific_journal-7672	923	4	*	*	PUNCT
american_scientific_journal-7672	923	5	*	*	PUNCT
american_scientific_journal-7672	923	6	*	*	PROPN
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american_scientific_journal-7672	924	3	3,8446	3,8446	NUM
american_scientific_journal-7672	924	4	1,8504	1,8504	NUM
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american_scientific_journal-7672	925	1	*	*	PUNCT
american_scientific_journal-7672	925	2	*	*	PUNCT
american_scientific_journal-7672	925	3	*	*	PUNCT
american_scientific_journal-7672	925	4	*	*	PUNCT
american_scientific_journal-7672	925	5	*	*	PUNCT
american_scientific_journal-7672	925	6	*	*	X
american_scientific_journal-7672	925	7	opm	opm	PROPN
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american_scientific_journal-7672	926	1	*	*	PUNCT
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american_scientific_journal-7672	927	2	*	*	PUNCT
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american_scientific_journal-7672	928	2	*	*	PUNCT
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american_scientific_journal-7672	929	2	*	*	PUNCT
american_scientific_journal-7672	929	3	*	*	PUNCT
american_scientific_journal-7672	929	4	*	*	PUNCT
american_scientific_journal-7672	929	5	eps	eps	PROPN
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american_scientific_journal-7672	929	10	0,3708	0,3708	NUM
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american_scientific_journal-7672	929	12	*	*	PUNCT
american_scientific_journal-7672	930	1	*	*	PUNCT
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american_scientific_journal-7672	933	2	*	*	PUNCT
american_scientific_journal-7672	933	3	cur	cur	VERB
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american_scientific_journal-7672	934	1	1,5212	1,5212	NUM
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american_scientific_journal-7672	934	3	*	*	PUNCT
american_scientific_journal-7672	934	4	*	*	PUNCT
american_scientific_journal-7672	934	5	*	*	PUNCT
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american_scientific_journal-7672	935	2	*	*	PUNCT
american_scientific_journal-7672	935	3	*	*	PUNCT
american_scientific_journal-7672	935	4	*	*	PUNCT
american_scientific_journal-7672	935	5	*	*	PUNCT
american_scientific_journal-7672	935	6	*	*	X
american_scientific_journal-7672	935	7	qui	qui	X
american_scientific_journal-7672	935	8	1,1035	1,1035	PROPN
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american_scientific_journal-7672	935	14	*	*	PUNCT
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american_scientific_journal-7672	935	22	*	*	PUNCT
american_scientific_journal-7672	936	1	*	*	PUNCT
american_scientific_journal-7672	936	2	*	*	PUNCT
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american_scientific_journal-7672	936	5	*	*	PUNCT
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american_scientific_journal-7672	936	10	0,2844	0,2844	NOUN
american_scientific_journal-7672	936	11	0,1573	0,1573	X
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american_scientific_journal-7672	937	1	*	*	PUNCT
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american_scientific_journal-7672	939	2	*	*	PUNCT
american_scientific_journal-7672	939	3	*	*	PUNCT
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american_scientific_journal-7672	940	6	*	*	PUNCT
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american_scientific_journal-7672	941	3	*	*	PUNCT
american_scientific_journal-7672	941	4	*	*	PUNCT
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american_scientific_journal-7672	941	6	0,8979	0,8979	NUM
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american_scientific_journal-7672	942	3	1,6848	1,6848	NUM
american_scientific_journal-7672	942	4	*	*	PUNCT
american_scientific_journal-7672	942	5	*	*	PUNCT
american_scientific_journal-7672	942	6	*	*	PUNCT
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american_scientific_journal-7672	943	2	*	*	PUNCT
american_scientific_journal-7672	943	3	*	*	PUNCT
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american_scientific_journal-7672	944	1	3,3083	3,3083	NUM
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american_scientific_journal-7672	945	2	*	*	PUNCT
american_scientific_journal-7672	945	3	*	*	PUNCT
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american_scientific_journal-7672	945	5	0,1312	0,1312	PROPN
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american_scientific_journal-7672	946	1	*	*	PUNCT
american_scientific_journal-7672	946	2	*	*	PUNCT
american_scientific_journal-7672	946	3	*	*	PUNCT
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american_scientific_journal-7672	947	1	1,6465	1,6465	NUM
american_scientific_journal-7672	947	2	*	*	PUNCT
american_scientific_journal-7672	947	3	*	*	PUNCT
american_scientific_journal-7672	947	4	(	(	PUNCT
american_scientific_journal-7672	947	5	*	*	NOUN
american_scientific_journal-7672	947	6	)	)	PUNCT
american_scientific_journal-7672	947	7	,	,	PUNCT
american_scientific_journal-7672	947	8	(	(	PUNCT
american_scientific_journal-7672	947	9	*	*	PUNCT
american_scientific_journal-7672	947	10	*	*	PUNCT
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american_scientific_journal-7672	947	13	(	(	PUNCT
american_scientific_journal-7672	947	14	*	*	PUNCT
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american_scientific_journal-7672	947	22	at	at	ADP
american_scientific_journal-7672	947	23	10	10	NUM
american_scientific_journal-7672	947	24	%	%	NOUN
american_scientific_journal-7672	947	25	,	,	PUNCT
american_scientific_journal-7672	947	26	5	5	NUM
american_scientific_journal-7672	947	27	%	%	NOUN
american_scientific_journal-7672	947	28	and	and	CCONJ
american_scientific_journal-7672	947	29	1	1	NUM
american_scientific_journal-7672	947	30	%	%	NOUN
american_scientific_journal-7672	947	31	level	level	NOUN
american_scientific_journal-7672	947	32	respectively	respectively	ADV
american_scientific_journal-7672	947	33	.	.	PUNCT
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american_scientific_journal-7672	948	2	b	b	PROPN
american_scientific_journal-7672	948	3	:	:	PUNCT
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american_scientific_journal-7672	948	5	vs	vs	ADP
american_scientific_journal-7672	948	6	crisis	crisis	NOUN
american_scientific_journal-7672	948	7	pair	pair	NOUN
american_scientific_journal-7672	948	8	-	-	PUNCT
american_scientific_journal-7672	948	9	wise	wise	ADJ
american_scientific_journal-7672	948	10	t	t	NOUN
american_scientific_journal-7672	948	11	-	-	PUNCT
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american_scientific_journal-7672	948	13	for	for	ADP
american_scientific_journal-7672	948	14	equality	equality	NOUN
american_scientific_journal-7672	948	15	of	of	ADP
american_scientific_journal-7672	948	16	means	means	NOUN
american_scientific_journal-7672	948	17	2007	2007	NUM
american_scientific_journal-7672	948	18	2008	2008	NUM
american_scientific_journal-7672	948	19	2009	2009	NUM
american_scientific_journal-7672	948	20	2007	2007	NUM
american_scientific_journal-7672	948	21	vs	vs	ADP
american_scientific_journal-7672	948	22	2008	2008	NUM
american_scientific_journal-7672	948	23	2007	2007	NUM
american_scientific_journal-7672	948	24	vs	vs	ADP
american_scientific_journal-7672	948	25	2009	2009	NUM
american_scientific_journal-7672	948	26	2008	2008	NUM
american_scientific_journal-7672	948	27	vs	vs	ADP
american_scientific_journal-7672	948	28	2009	2009	NUM
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american_scientific_journal-7672	948	30	st.dev	st.dev	PROPN
american_scientific_journal-7672	948	31	.	.	PUNCT
american_scientific_journal-7672	949	1	mean	mean	PROPN
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american_scientific_journal-7672	949	3	.	.	PUNCT
american_scientific_journal-7672	950	1	mean	mean	PROPN
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american_scientific_journal-7672	951	2	.	.	PROPN
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american_scientific_journal-7672	952	1	*	*	PUNCT
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american_scientific_journal-7672	955	1	*	*	PUNCT
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american_scientific_journal-7672	956	7	*	*	PUNCT
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american_scientific_journal-7672	957	2	*	*	PUNCT
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american_scientific_journal-7672	959	2	*	*	PUNCT
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american_scientific_journal-7672	961	4	0,2030	0,2030	X
american_scientific_journal-7672	961	5	*	*	PUNCT
american_scientific_journal-7672	962	1	*	*	PUNCT
american_scientific_journal-7672	962	2	*	*	PUNCT
american_scientific_journal-7672	962	3	*	*	PUNCT
american_scientific_journal-7672	962	4	*	*	PUNCT
american_scientific_journal-7672	962	5	divcov	divcov	NOUN
american_scientific_journal-7672	962	6	1,0735	1,0735	NUM
american_scientific_journal-7672	962	7	2,7269	2,7269	NUM
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american_scientific_journal-7672	962	11	5,8144	5,8144	NUM
american_scientific_journal-7672	962	12	*	*	PUNCT
american_scientific_journal-7672	962	13	*	*	PUNCT
american_scientific_journal-7672	962	14	*	*	PUNCT
american_scientific_journal-7672	962	15	pe	pe	NUM
american_scientific_journal-7672	962	16	7,0045	7,0045	NUM
american_scientific_journal-7672	962	17	24,9862	24,9862	NUM
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american_scientific_journal-7672	963	1	*	*	PUNCT
american_scientific_journal-7672	963	2	*	*	PUNCT
american_scientific_journal-7672	963	3	*	*	PUNCT
american_scientific_journal-7672	963	4	mvbv	mvbv	PROPN
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american_scientific_journal-7672	963	11	*	*	PUNCT
american_scientific_journal-7672	964	1	*	*	PUNCT
american_scientific_journal-7672	964	2	*	*	PUNCT
american_scientific_journal-7672	965	1	*	*	PUNCT
american_scientific_journal-7672	965	2	*	*	PUNCT
american_scientific_journal-7672	965	3	*	*	PUNCT
american_scientific_journal-7672	965	4	*	*	PUNCT
american_scientific_journal-7672	965	5	opm	opm	X
american_scientific_journal-7672	965	6	-0,5306	-0,5306	PROPN
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american_scientific_journal-7672	965	8	-0,7258	-0,7258	PROPN
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american_scientific_journal-7672	965	12	*	*	PUNCT
american_scientific_journal-7672	966	1	*	*	PUNCT
american_scientific_journal-7672	966	2	*	*	PUNCT
american_scientific_journal-7672	966	3	*	*	PUNCT
american_scientific_journal-7672	966	4	npm	npm	NOUN
american_scientific_journal-7672	966	5	-1,0414	-1,0414	PUNCT
american_scientific_journal-7672	966	6	2,4801	2,4801	NUM
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american_scientific_journal-7672	966	8	3,1667	3,1667	NUM
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american_scientific_journal-7672	967	1	3,2128	3,2128	NUM
american_scientific_journal-7672	967	2	*	*	PUNCT
american_scientific_journal-7672	967	3	rosc	rosc	ADJ
american_scientific_journal-7672	967	4	-0,0781	-0,0781	INTJ
american_scientific_journal-7672	967	5	0,9708	0,9708	NUM
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american_scientific_journal-7672	967	8	-0,1854	-0,1854	NUM
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american_scientific_journal-7672	967	10	*	*	PUNCT
american_scientific_journal-7672	967	11	*	*	PUNCT
american_scientific_journal-7672	967	12	*	*	PUNCT
american_scientific_journal-7672	968	1	*	*	PUNCT
american_scientific_journal-7672	968	2	*	*	PUNCT
american_scientific_journal-7672	968	3	eps	eps	PROPN
american_scientific_journal-7672	968	4	-0,0016	-0,0016	PROPN
american_scientific_journal-7672	968	5	0,8713	0,8713	NUM
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american_scientific_journal-7672	969	2	0,8127	0,8127	NUM
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american_scientific_journal-7672	969	4	0,6288	0,6288	NUM
american_scientific_journal-7672	970	1	*	*	PUNCT
american_scientific_journal-7672	970	2	cur	cur	PROPN
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american_scientific_journal-7672	971	2	7,9909	7,9909	NUM
american_scientific_journal-7672	972	1	3,6301	3,6301	NUM
american_scientific_journal-7672	972	2	5,2447	5,2447	NOUN
american_scientific_journal-7672	972	3	*	*	PUNCT
american_scientific_journal-7672	972	4	cash	cash	NOUN
american_scientific_journal-7672	972	5	1,0350	1,0350	PROPN
american_scientific_journal-7672	972	6	3,2166	3,2166	NUM
american_scientific_journal-7672	972	7	0,9065	0,9065	PROPN
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american_scientific_journal-7672	973	4	*	*	PUNCT
american_scientific_journal-7672	973	5	cfsh	cfsh	ADJ
american_scientific_journal-7672	973	6	0,1621	0,1621	PROPN
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american_scientific_journal-7672	973	12	*	*	PUNCT
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american_scientific_journal-7672	973	14	-0,8125	-0,8125	PROPN
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american_scientific_journal-7672	974	2	*	*	PUNCT
american_scientific_journal-7672	974	3	*	*	PUNCT
american_scientific_journal-7672	974	4	wcr	wcr	PROPN
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american_scientific_journal-7672	974	6	14,0087	14,0087	NUM
american_scientific_journal-7672	974	7	1,9704	1,9704	NUM
american_scientific_journal-7672	974	8	13,8906	13,8906	NUM
american_scientific_journal-7672	974	9	3,9043	3,9043	NUM
american_scientific_journal-7672	974	10	13,8157	13,8157	NUM
american_scientific_journal-7672	974	11	*	*	PUNCT
american_scientific_journal-7672	975	1	*	*	PUNCT
american_scientific_journal-7672	975	2	*	*	PUNCT
american_scientific_journal-7672	975	3	*	*	PUNCT
american_scientific_journal-7672	975	4	*	*	PUNCT
american_scientific_journal-7672	975	5	*	*	PUNCT
american_scientific_journal-7672	975	6	debt	debt	NOUN
american_scientific_journal-7672	975	7	8,6022	8,6022	NOUN
american_scientific_journal-7672	975	8	10,8707	10,8707	NUM
american_scientific_journal-7672	975	9	9,6493	9,6493	NUM
american_scientific_journal-7672	975	10	12,3658	12,3658	NUM
american_scientific_journal-7672	975	11	9,4058	9,4058	NUM
american_scientific_journal-7672	975	12	12,5149	12,5149	NUM
american_scientific_journal-7672	975	13	*	*	PUNCT
american_scientific_journal-7672	975	14	etl	etl	NOUN
american_scientific_journal-7672	975	15	5,6207	5,6207	NOUN
american_scientific_journal-7672	975	16	10,5587	10,5587	NUM
american_scientific_journal-7672	975	17	5,6250	5,6250	PROPN
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american_scientific_journal-7672	975	21	*	*	PUNCT
american_scientific_journal-7672	975	22	*	*	PUNCT
american_scientific_journal-7672	976	1	tlsfu	tlsfu	PROPN
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american_scientific_journal-7672	976	7	2,4155	2,4155	PROPN
american_scientific_journal-7672	976	8	*	*	PUNCT
american_scientific_journal-7672	976	9	intcov	intcov	ADJ
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american_scientific_journal-7672	976	11	17,4252	17,4252	NUM
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american_scientific_journal-7672	976	13	14,7271	14,7271	NUM
american_scientific_journal-7672	977	1	0,1001	0,1001	PRON
american_scientific_journal-7672	977	2	18,3680	18,3680	NUM
american_scientific_journal-7672	978	1	*	*	PUNCT
american_scientific_journal-7672	979	1	*	*	PUNCT
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american_scientific_journal-7672	981	2	*	*	PUNCT
american_scientific_journal-7672	982	1	*	*	PUNCT
american_scientific_journal-7672	982	2	*	*	PUNCT
american_scientific_journal-7672	982	3	*	*	PUNCT
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american_scientific_journal-7672	982	5	0,3309	0,3309	PROPN
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american_scientific_journal-7672	982	9	0,2280	0,2280	ADJ
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american_scientific_journal-7672	983	1	*	*	PUNCT
american_scientific_journal-7672	983	2	*	*	PUNCT
american_scientific_journal-7672	983	3	*	*	PUNCT
american_scientific_journal-7672	983	4	dsfu	dsfu	ADJ
american_scientific_journal-7672	983	5	0,2944	0,2944	NOUN
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american_scientific_journal-7672	983	10	0,9042	0,9042	NUM
american_scientific_journal-7672	983	11	*	*	SYM
american_scientific_journal-7672	983	12	2.germany	2.germany	NUM
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american_scientific_journal-7672	983	14	academic	academic	ADJ
american_scientific_journal-7672	983	15	scientific	scientific	ADJ
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american_scientific_journal-7672	983	17	journal	journal	NOUN
american_scientific_journal-7672	983	18	for	for	ADP
american_scientific_journal-7672	983	19	engineering	engineering	NOUN
american_scientific_journal-7672	983	20	,	,	PUNCT
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american_scientific_journal-7672	983	22	,	,	PUNCT
american_scientific_journal-7672	983	23	and	and	CCONJ
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american_scientific_journal-7672	983	25	(	(	PUNCT
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american_scientific_journal-7672	983	27	)	)	PUNCT
american_scientific_journal-7672	983	28	(	(	PUNCT
american_scientific_journal-7672	983	29	2022	2022	NUM
american_scientific_journal-7672	983	30	)	)	PUNCT
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american_scientific_journal-7672	983	33	,	,	PUNCT
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american_scientific_journal-7672	983	38	-	-	SYM
american_scientific_journal-7672	983	39	123	123	NUM
american_scientific_journal-7672	983	40	109	109	NUM
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american_scientific_journal-7672	983	48	*	*	PUNCT
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american_scientific_journal-7672	983	56	*	*	PUNCT
american_scientific_journal-7672	984	1	*	*	PUNCT
american_scientific_journal-7672	984	2	saletas	saleta	NOUN
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american_scientific_journal-7672	985	1	0,6639	0,6639	ADJ
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american_scientific_journal-7672	987	1	*	*	PUNCT
american_scientific_journal-7672	988	1	*	*	PUNCT
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american_scientific_journal-7672	989	2	*	*	PUNCT
american_scientific_journal-7672	989	3	lnmv	lnmv	PROPN
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american_scientific_journal-7672	990	7	*	*	PUNCT
american_scientific_journal-7672	991	1	*	*	PUNCT
american_scientific_journal-7672	991	2	*	*	PUNCT
american_scientific_journal-7672	991	3	*	*	PUNCT
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american_scientific_journal-7672	993	1	*	*	PUNCT
american_scientific_journal-7672	993	2	*	*	PUNCT
american_scientific_journal-7672	993	3	*	*	PUNCT
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american_scientific_journal-7672	993	12	pe	pe	PROPN
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american_scientific_journal-7672	993	19	*	*	PUNCT
american_scientific_journal-7672	994	1	*	*	PUNCT
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american_scientific_journal-7672	1005	7	*	*	PUNCT
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american_scientific_journal-7672	1007	2	*	*	PUNCT
american_scientific_journal-7672	1008	1	navsh	navsh	ADJ
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american_scientific_journal-7672	1008	8	*	*	PUNCT
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american_scientific_journal-7672	1008	10	0,4429	0,4429	NOUN
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american_scientific_journal-7672	1009	11	*	*	PUNCT
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american_scientific_journal-7672	1012	1	*	*	PUNCT
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american_scientific_journal-7672	1016	1	*	*	PUNCT
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american_scientific_journal-7672	1016	15	*	*	PUNCT
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american_scientific_journal-7672	1019	2	cur	cur	VERB
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american_scientific_journal-7672	1020	13	qui	qui	X
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american_scientific_journal-7672	1034	4	4,7741	4,7741	NOUN
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american_scientific_journal-7672	1034	17	*	*	PUNCT
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american_scientific_journal-7672	1034	25	*	*	PUNCT
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american_scientific_journal-7672	1035	3	*	*	PUNCT
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american_scientific_journal-7672	1035	8	0,6076	0,6076	NOUN
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american_scientific_journal-7672	1037	1	*	*	PUNCT
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american_scientific_journal-7672	1038	6	*	*	PUNCT
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american_scientific_journal-7672	1040	4	*	*	PUNCT
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american_scientific_journal-7672	1041	2	*	*	PUNCT
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american_scientific_journal-7672	1041	7	salesha	salesha	PROPN
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american_scientific_journal-7672	1042	1	3,2329	3,2329	NUM
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american_scientific_journal-7672	1042	4	2,3884	2,3884	NUM
american_scientific_journal-7672	1042	5	*	*	PUNCT
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american_scientific_journal-7672	1043	2	0,1427	0,1427	NUM
american_scientific_journal-7672	1043	3	0,3251	0,3251	NOUN
american_scientific_journal-7672	1043	4	*	*	PUNCT
american_scientific_journal-7672	1043	5	*	*	PUNCT
american_scientific_journal-7672	1043	6	*	*	PUNCT
american_scientific_journal-7672	1043	7	lnmv	lnmv	VERB
american_scientific_journal-7672	1043	8	5,9440	5,9440	PROPN
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american_scientific_journal-7672	1043	10	5,2514	5,2514	NUM
american_scientific_journal-7672	1043	11	2,2909	2,2909	NUM
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american_scientific_journal-7672	1043	13	2,2688	2,2688	NUM
american_scientific_journal-7672	1043	14	*	*	PUNCT
american_scientific_journal-7672	1044	1	*	*	PUNCT
american_scientific_journal-7672	1044	2	*	*	PUNCT
american_scientific_journal-7672	1044	3	*	*	PUNCT
american_scientific_journal-7672	1044	4	*	*	PUNCT
american_scientific_journal-7672	1044	5	*	*	PUNCT
american_scientific_journal-7672	1044	6	divsh	divsh	NOUN
american_scientific_journal-7672	1044	7	0,2408	0,2408	ADJ
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american_scientific_journal-7672	1044	9	0,3039	0,3039	PROPN
american_scientific_journal-7672	1044	10	0,2868	0,2868	VERB
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american_scientific_journal-7672	1046	1	*	*	PUNCT
american_scientific_journal-7672	1046	2	*	*	PUNCT
american_scientific_journal-7672	1047	1	*	*	PUNCT
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american_scientific_journal-7672	1048	3	0,3169	0,3169	PROPN
american_scientific_journal-7672	1048	4	0,2947	0,2947	NUM
american_scientific_journal-7672	1048	5	0,2981	0,2981	NOUN
american_scientific_journal-7672	1048	6	0,2944	0,2944	AUX
american_scientific_journal-7672	1048	7	*	*	PUNCT
american_scientific_journal-7672	1048	8	*	*	PUNCT
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american_scientific_journal-7672	1048	10	0,9669	0,9669	NUM
american_scientific_journal-7672	1048	11	1,6420	1,6420	PROPN
american_scientific_journal-7672	1048	12	0,6240	0,6240	PROPN
american_scientific_journal-7672	1048	13	2,1533	2,1533	NUM
american_scientific_journal-7672	1049	1	0,6564	0,6564	NOUN
american_scientific_journal-7672	1049	2	2,5054	2,5054	NOUN
american_scientific_journal-7672	1049	3	*	*	PUNCT
american_scientific_journal-7672	1050	1	*	*	PUNCT
american_scientific_journal-7672	1050	2	*	*	PUNCT
american_scientific_journal-7672	1050	3	*	*	PUNCT
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american_scientific_journal-7672	1050	5	academic	academic	ADJ
american_scientific_journal-7672	1050	6	scientific	scientific	ADJ
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american_scientific_journal-7672	1050	8	journal	journal	NOUN
american_scientific_journal-7672	1050	9	for	for	ADP
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american_scientific_journal-7672	1050	11	,	,	PUNCT
american_scientific_journal-7672	1050	12	technology	technology	NOUN
american_scientific_journal-7672	1050	13	,	,	PUNCT
american_scientific_journal-7672	1050	14	and	and	CCONJ
american_scientific_journal-7672	1050	15	sciences	science	NOUN
american_scientific_journal-7672	1050	16	(	(	PUNCT
american_scientific_journal-7672	1050	17	asrjets	asrjet	NOUN
american_scientific_journal-7672	1050	18	)	)	PUNCT
american_scientific_journal-7672	1050	19	(	(	PUNCT
american_scientific_journal-7672	1050	20	2022	2022	NUM
american_scientific_journal-7672	1050	21	)	)	PUNCT
american_scientific_journal-7672	1050	22	volume	volume	NOUN
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american_scientific_journal-7672	1050	24	,	,	PUNCT
american_scientific_journal-7672	1050	25	no1	no1	PROPN
american_scientific_journal-7672	1050	26	,	,	PUNCT
american_scientific_journal-7672	1050	27	pp	pp	ADV
american_scientific_journal-7672	1050	28	73	73	NUM
american_scientific_journal-7672	1050	29	-	-	SYM
american_scientific_journal-7672	1050	30	123	123	NUM
american_scientific_journal-7672	1050	31	110	110	NUM
american_scientific_journal-7672	1050	32	pe	pe	PROPN
american_scientific_journal-7672	1050	33	11,9978	11,9978	NUM
american_scientific_journal-7672	1050	34	19,0841	19,0841	NUM
american_scientific_journal-7672	1051	1	6,1535	6,1535	NUM
american_scientific_journal-7672	1051	2	16,3231	16,3231	NUM
american_scientific_journal-7672	1051	3	10,0661	10,0661	NUM
american_scientific_journal-7672	1051	4	22,9346	22,9346	NUM
american_scientific_journal-7672	1051	5	*	*	PUNCT
american_scientific_journal-7672	1051	6	*	*	PUNCT
american_scientific_journal-7672	1051	7	*	*	PUNCT
american_scientific_journal-7672	1051	8	*	*	PUNCT
american_scientific_journal-7672	1051	9	*	*	PUNCT
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american_scientific_journal-7672	1051	11	0,2093	0,2093	ADJ
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american_scientific_journal-7672	1051	13	0,1968	0,1968	SYM
american_scientific_journal-7672	1052	1	0,2731	0,2731	NUM
american_scientific_journal-7672	1053	1	0,0525	0,0525	NUM
american_scientific_journal-7672	1054	1	0,1728	0,1728	NOUN
american_scientific_journal-7672	1054	2	*	*	PUNCT
american_scientific_journal-7672	1055	1	*	*	PUNCT
american_scientific_journal-7672	1055	2	*	*	PUNCT
american_scientific_journal-7672	1055	3	*	*	PUNCT
american_scientific_journal-7672	1055	4	*	*	PUNCT
american_scientific_journal-7672	1055	5	*	*	PROPN
american_scientific_journal-7672	1055	6	mvbv	mvbv	PROPN
american_scientific_journal-7672	1055	7	2,4537	2,4537	NUM
american_scientific_journal-7672	1055	8	14,7323	14,7323	NUM
american_scientific_journal-7672	1055	9	0,7512	0,7512	NOUN
american_scientific_journal-7672	1055	10	14,3459	14,3459	NUM
american_scientific_journal-7672	1055	11	1,0175	1,0175	NOUN
american_scientific_journal-7672	1056	1	14,2823	14,2823	NUM
american_scientific_journal-7672	1056	2	*	*	PUNCT
american_scientific_journal-7672	1056	3	opm	opm	X
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american_scientific_journal-7672	1056	5	0,9416	0,9416	NUM
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american_scientific_journal-7672	1056	7	0,3896	0,3896	PROPN
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american_scientific_journal-7672	1057	2	*	*	PUNCT
american_scientific_journal-7672	1057	3	rosc	rosc	ADJ
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american_scientific_journal-7672	1059	1	*	*	PUNCT
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american_scientific_journal-7672	1062	1	*	*	PUNCT
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american_scientific_journal-7672	1063	10	*	*	PUNCT
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american_scientific_journal-7672	1064	8	*	*	PUNCT
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american_scientific_journal-7672	1065	15	)	)	PUNCT
american_scientific_journal-7672	1065	16	,	,	PUNCT
american_scientific_journal-7672	1065	17	(	(	PUNCT
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american_scientific_journal-7672	1065	30	factors	factor	NOUN
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american_scientific_journal-7672	1065	32	10	10	NUM
american_scientific_journal-7672	1065	33	%	%	NOUN
american_scientific_journal-7672	1065	34	,	,	PUNCT
american_scientific_journal-7672	1065	35	5	5	NUM
american_scientific_journal-7672	1065	36	%	%	NOUN
american_scientific_journal-7672	1065	37	and	and	CCONJ
american_scientific_journal-7672	1065	38	1	1	NUM
american_scientific_journal-7672	1065	39	%	%	NOUN
american_scientific_journal-7672	1065	40	level	level	NOUN
american_scientific_journal-7672	1065	41	respectively	respectively	ADV
american_scientific_journal-7672	1065	42	.	.	PUNCT
american_scientific_journal-7672	1066	1	panel	panel	NOUN
american_scientific_journal-7672	1066	2	c	c	NOUN
american_scientific_journal-7672	1066	3	:	:	PUNCT
american_scientific_journal-7672	1066	4	all	all	DET
american_scientific_journal-7672	1066	5	countries	country	NOUN
american_scientific_journal-7672	1066	6	(	(	PUNCT
american_scientific_journal-7672	1066	7	2004	2004	NUM
american_scientific_journal-7672	1066	8	-	-	SYM
american_scientific_journal-7672	1066	9	2009	2009	NUM
american_scientific_journal-7672	1066	10	)	)	PUNCT
american_scientific_journal-7672	1066	11	pair	pair	NOUN
american_scientific_journal-7672	1066	12	-	-	PUNCT
american_scientific_journal-7672	1066	13	wise	wise	ADJ
american_scientific_journal-7672	1066	14	t	t	NOUN
american_scientific_journal-7672	1066	15	-	-	PUNCT
american_scientific_journal-7672	1066	16	tests	test	NOUN
american_scientific_journal-7672	1066	17	for	for	ADP
american_scientific_journal-7672	1066	18	equality	equality	NOUN
american_scientific_journal-7672	1066	19	of	of	ADP
american_scientific_journal-7672	1066	20	means	means	PROPN
american_scientific_journal-7672	1066	21	australia	australia	PROPN
american_scientific_journal-7672	1066	22	germany	germany	PROPN
american_scientific_journal-7672	1066	23	greece	greece	PROPN
american_scientific_journal-7672	1066	24	uk	uk	PROPN
american_scientific_journal-7672	1066	25	mean	mean	VERB
american_scientific_journal-7672	1066	26	st.dev	st.dev	PROPN
american_scientific_journal-7672	1066	27	.	.	PUNCT
american_scientific_journal-7672	1067	1	mean	mean	PROPN
american_scientific_journal-7672	1067	2	st.dev	st.dev	PROPN
american_scientific_journal-7672	1067	3	.	.	PUNCT
american_scientific_journal-7672	1068	1	mean	mean	PROPN
american_scientific_journal-7672	1068	2	st.dev	st.dev	PROPN
american_scientific_journal-7672	1068	3	.	.	PUNCT
american_scientific_journal-7672	1069	1	mean	mean	VERB
american_scientific_journal-7672	1069	2	st.dev	st.dev	PROPN
american_scientific_journal-7672	1069	3	aus	aus	PROPN
american_scientific_journal-7672	1069	4	vs	vs	ADP
american_scientific_journal-7672	1069	5	ger	ger	PROPN
american_scientific_journal-7672	1069	6	aus	aus	NOUN
american_scientific_journal-7672	1069	7	vs	vs	ADP
american_scientific_journal-7672	1069	8	gr	gr	PROPN
american_scientific_journal-7672	1069	9	aus	aus	NOUN
american_scientific_journal-7672	1069	10	vs	vs	ADP
american_scientific_journal-7672	1069	11	uk	uk	PROPN
american_scientific_journal-7672	1069	12	ger	ger	NOUN
american_scientific_journal-7672	1069	13	vs	vs	ADP
american_scientific_journal-7672	1069	14	gr	gr	PROPN
american_scientific_journal-7672	1069	15	ger	ger	NOUN
american_scientific_journal-7672	1069	16	vs	vs	ADP
american_scientific_journal-7672	1069	17	uk	uk	PROPN
american_scientific_journal-7672	1069	18	gr	gr	PROPN
american_scientific_journal-7672	1069	19	vs	vs	ADP
american_scientific_journal-7672	1069	20	uk	uk	PROPN
american_scientific_journal-7672	1069	21	ffs	ffs	PROPN
american_scientific_journal-7672	1069	22	0,184	0,184	NUM
american_scientific_journal-7672	1069	23	0,387	0,387	NUM
american_scientific_journal-7672	1069	24	0,062	0,062	NUM
american_scientific_journal-7672	1069	25	0,242	0,242	NUM
american_scientific_journal-7672	1069	26	0,174	0,174	NUM
american_scientific_journal-7672	1070	1	0,379	0,379	NUM
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american_scientific_journal-7672	1070	4	*	*	PUNCT
american_scientific_journal-7672	1071	1	*	*	PUNCT
american_scientific_journal-7672	1071	2	*	*	PUNCT
american_scientific_journal-7672	1071	3	*	*	PUNCT
american_scientific_journal-7672	1071	4	*	*	PUNCT
american_scientific_journal-7672	1071	5	*	*	PUNCT
american_scientific_journal-7672	1071	6	*	*	PUNCT
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american_scientific_journal-7672	1071	8	*	*	PUNCT
american_scientific_journal-7672	1071	9	*	*	PUNCT
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american_scientific_journal-7672	1071	11	*	*	PUNCT
american_scientific_journal-7672	1071	12	*	*	PUNCT
american_scientific_journal-7672	1071	13	*	*	PUNCT
american_scientific_journal-7672	1071	14	*	*	PUNCT
american_scientific_journal-7672	1071	15	big	big	ADJ
american_scientific_journal-7672	1071	16	4	4	NUM
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american_scientific_journal-7672	1071	18	0,499	0,499	NUM
american_scientific_journal-7672	1071	19	0,560	0,560	NUM
american_scientific_journal-7672	1071	20	0,496	0,496	NUM
american_scientific_journal-7672	1071	21	0,213	0,213	NUM
american_scientific_journal-7672	1071	22	0,409	0,409	NUM
american_scientific_journal-7672	1071	23	0,872	0,872	NUM
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american_scientific_journal-7672	1071	25	*	*	PUNCT
american_scientific_journal-7672	1072	1	*	*	PUNCT
american_scientific_journal-7672	1072	2	*	*	PUNCT
american_scientific_journal-7672	1072	3	*	*	PUNCT
american_scientific_journal-7672	1072	4	*	*	PUNCT
american_scientific_journal-7672	1072	5	*	*	PUNCT
american_scientific_journal-7672	1072	6	*	*	PUNCT
american_scientific_journal-7672	1072	7	*	*	PUNCT
american_scientific_journal-7672	1072	8	*	*	PUNCT
american_scientific_journal-7672	1072	9	*	*	PUNCT
american_scientific_journal-7672	1072	10	*	*	PUNCT
american_scientific_journal-7672	1072	11	*	*	PUNCT
american_scientific_journal-7672	1072	12	*	*	PUNCT
american_scientific_journal-7672	1072	13	*	*	PUNCT
american_scientific_journal-7672	1072	14	*	*	PUNCT
american_scientific_journal-7672	1072	15	*	*	PUNCT
american_scientific_journal-7672	1072	16	*	*	PUNCT
american_scientific_journal-7672	1072	17	salesha	salesha	ADJ
american_scientific_journal-7672	1072	18	1,442	1,442	NUM
american_scientific_journal-7672	1072	19	2,185	2,185	NUM
american_scientific_journal-7672	1072	20	4,195	4,195	NUM
american_scientific_journal-7672	1072	21	3,102	3,102	NUM
american_scientific_journal-7672	1072	22	2,711	2,711	NUM
american_scientific_journal-7672	1072	23	2,262	2,262	NUM
american_scientific_journal-7672	1072	24	2,833	2,833	NUM
american_scientific_journal-7672	1072	25	2,286	2,286	NUM
american_scientific_journal-7672	1072	26	*	*	PUNCT
american_scientific_journal-7672	1073	1	*	*	PUNCT
american_scientific_journal-7672	1073	2	*	*	PUNCT
american_scientific_journal-7672	1074	1	*	*	PUNCT
american_scientific_journal-7672	1074	2	*	*	PUNCT
american_scientific_journal-7672	1074	3	*	*	PUNCT
american_scientific_journal-7672	1075	1	*	*	PUNCT
american_scientific_journal-7672	1075	2	*	*	PUNCT
american_scientific_journal-7672	1075	3	*	*	PUNCT
american_scientific_journal-7672	1076	1	*	*	PUNCT
american_scientific_journal-7672	1076	2	*	*	PUNCT
american_scientific_journal-7672	1076	3	*	*	PUNCT
american_scientific_journal-7672	1077	1	*	*	PUNCT
american_scientific_journal-7672	1077	2	*	*	PUNCT
american_scientific_journal-7672	1077	3	*	*	PUNCT
american_scientific_journal-7672	1078	1	*	*	PUNCT
american_scientific_journal-7672	1078	2	*	*	PUNCT
american_scientific_journal-7672	1078	3	*	*	PUNCT
american_scientific_journal-7672	1078	4	navsh	navsh	ADJ
american_scientific_journal-7672	1078	5	1,553	1,553	NUM
american_scientific_journal-7672	1078	6	3,921	3,921	NUM
american_scientific_journal-7672	1078	7	9,339	9,339	NUM
american_scientific_journal-7672	1078	8	12,646	12,646	NUM
american_scientific_journal-7672	1078	9	3,125	3,125	NUM
american_scientific_journal-7672	1078	10	6,3460	6,3460	NUM
american_scientific_journal-7672	1078	11	1,517	1,517	NUM
american_scientific_journal-7672	1078	12	1,654	1,654	NUM
american_scientific_journal-7672	1078	13	*	*	PUNCT
american_scientific_journal-7672	1079	1	*	*	PUNCT
american_scientific_journal-7672	1079	2	*	*	PUNCT
american_scientific_journal-7672	1079	3	*	*	PUNCT
american_scientific_journal-7672	1079	4	*	*	PUNCT
american_scientific_journal-7672	1079	5	*	*	PUNCT
american_scientific_journal-7672	1079	6	*	*	PUNCT
american_scientific_journal-7672	1079	7	*	*	PUNCT
american_scientific_journal-7672	1079	8	*	*	PUNCT
american_scientific_journal-7672	1079	9	*	*	PUNCT
american_scientific_journal-7672	1079	10	*	*	PUNCT
american_scientific_journal-7672	1079	11	*	*	PUNCT
american_scientific_journal-7672	1079	12	*	*	PUNCT
american_scientific_journal-7672	1079	13	*	*	PUNCT
american_scientific_journal-7672	1079	14	*	*	PUNCT
american_scientific_journal-7672	1079	15	saletas	saleta	NOUN
american_scientific_journal-7672	1079	16	0,875	0,875	NUM
american_scientific_journal-7672	1079	17	1,2022	1,2022	PROPN
american_scientific_journal-7672	1079	18	1,124	1,124	NUM
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american_scientific_journal-7672	1079	20	1,109	1,109	NUM
american_scientific_journal-7672	1079	21	10,950	10,950	NUM
american_scientific_journal-7672	1079	22	1,044	1,044	NUM
american_scientific_journal-7672	1079	23	0,692	0,692	NUM
american_scientific_journal-7672	1079	24	*	*	PUNCT
american_scientific_journal-7672	1080	1	*	*	PUNCT
american_scientific_journal-7672	1080	2	*	*	PUNCT
american_scientific_journal-7672	1081	1	*	*	PUNCT
american_scientific_journal-7672	1081	2	*	*	PUNCT
american_scientific_journal-7672	1081	3	*	*	PUNCT
american_scientific_journal-7672	1081	4	*	*	PUNCT
american_scientific_journal-7672	1081	5	*	*	PUNCT
american_scientific_journal-7672	1081	6	*	*	PUNCT
american_scientific_journal-7672	1081	7	restas	restas	PROPN
american_scientific_journal-7672	1081	8	0,275	0,275	NUM
american_scientific_journal-7672	1081	9	2,171	2,171	NUM
american_scientific_journal-7672	1081	10	0,289	0,289	NUM
american_scientific_journal-7672	1081	11	0,693	0,693	NUM
american_scientific_journal-7672	1081	12	0,473	0,473	NUM
american_scientific_journal-7672	1081	13	8,040	8,040	NUM
american_scientific_journal-7672	1081	14	0,169	0,169	NUM
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american_scientific_journal-7672	1081	16	*	*	PUNCT
american_scientific_journal-7672	1082	1	*	*	PUNCT
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american_scientific_journal-7672	1082	3	*	*	PUNCT
american_scientific_journal-7672	1082	4	*	*	PUNCT
american_scientific_journal-7672	1082	5	ressfu	ressfu	NOUN
american_scientific_journal-7672	1082	6	0,078	0,078	NUM
american_scientific_journal-7672	1082	7	0,573	0,573	NUM
american_scientific_journal-7672	1082	8	0,319	0,319	NUM
american_scientific_journal-7672	1082	9	0,469	0,469	NUM
american_scientific_journal-7672	1082	10	0,346	0,346	NUM
american_scientific_journal-7672	1082	11	0,251	0,251	NUM
american_scientific_journal-7672	1082	12	0,245	0,245	NUM
american_scientific_journal-7672	1082	13	1,015	1,015	NUM
american_scientific_journal-7672	1082	14	*	*	PUNCT
american_scientific_journal-7672	1082	15	*	*	PUNCT
american_scientific_journal-7672	1083	1	*	*	PUNCT
american_scientific_journal-7672	1084	1	*	*	PUNCT
american_scientific_journal-7672	1084	2	*	*	PUNCT
american_scientific_journal-7672	1084	3	*	*	PUNCT
american_scientific_journal-7672	1085	1	*	*	PUNCT
american_scientific_journal-7672	1085	2	*	*	PUNCT
american_scientific_journal-7672	1085	3	*	*	PUNCT
american_scientific_journal-7672	1086	1	*	*	PUNCT
american_scientific_journal-7672	1087	1	*	*	PUNCT
american_scientific_journal-7672	1087	2	*	*	PUNCT
american_scientific_journal-7672	1087	3	*	*	PUNCT
american_scientific_journal-7672	1087	4	*	*	PUNCT
american_scientific_journal-7672	1087	5	*	*	PUNCT
american_scientific_journal-7672	1087	6	*	*	PUNCT
american_scientific_journal-7672	1087	7	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1087	9	3,003	3,003	NUM
american_scientific_journal-7672	1087	10	4,598	4,598	NUM
american_scientific_journal-7672	1087	11	2,355	2,355	NUM
american_scientific_journal-7672	1087	12	3,866	3,866	NUM
american_scientific_journal-7672	1087	13	1,592	1,592	NUM
american_scientific_journal-7672	1088	1	5,783	5,783	NUM
american_scientific_journal-7672	1088	2	2,197	2,197	NUM
american_scientific_journal-7672	1088	3	*	*	PUNCT
american_scientific_journal-7672	1088	4	*	*	PUNCT
american_scientific_journal-7672	1089	1	*	*	PUNCT
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american_scientific_journal-7672	1089	3	*	*	PUNCT
american_scientific_journal-7672	1089	4	*	*	PUNCT
american_scientific_journal-7672	1089	5	*	*	PUNCT
american_scientific_journal-7672	1089	6	*	*	PUNCT
american_scientific_journal-7672	1089	7	*	*	PUNCT
american_scientific_journal-7672	1089	8	*	*	PUNCT
american_scientific_journal-7672	1089	9	*	*	PUNCT
american_scientific_journal-7672	1089	10	*	*	PUNCT
american_scientific_journal-7672	1089	11	*	*	PUNCT
american_scientific_journal-7672	1089	12	*	*	PUNCT
american_scientific_journal-7672	1089	13	*	*	PUNCT
american_scientific_journal-7672	1089	14	*	*	PUNCT
american_scientific_journal-7672	1089	15	*	*	PUNCT
american_scientific_journal-7672	1089	16	*	*	PUNCT
american_scientific_journal-7672	1089	17	divsh	divsh	NOUN
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american_scientific_journal-7672	1089	19	0,245	0,245	NUM
american_scientific_journal-7672	1089	20	0,640	0,640	NUM
american_scientific_journal-7672	1089	21	3,135	3,135	NUM
american_scientific_journal-7672	1089	22	0,115	0,115	NUM
american_scientific_journal-7672	1089	23	0,374	0,374	NUM
american_scientific_journal-7672	1090	1	0,278	0,278	NUM
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american_scientific_journal-7672	1091	1	*	*	PUNCT
american_scientific_journal-7672	1092	1	*	*	PUNCT
american_scientific_journal-7672	1092	2	*	*	PUNCT
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american_scientific_journal-7672	1093	2	*	*	PUNCT
american_scientific_journal-7672	1093	3	*	*	PUNCT
american_scientific_journal-7672	1094	1	*	*	PUNCT
american_scientific_journal-7672	1094	2	*	*	PUNCT
american_scientific_journal-7672	1094	3	*	*	PUNCT
american_scientific_journal-7672	1095	1	*	*	PUNCT
american_scientific_journal-7672	1095	2	*	*	PUNCT
american_scientific_journal-7672	1095	3	*	*	PUNCT
american_scientific_journal-7672	1096	1	*	*	PUNCT
american_scientific_journal-7672	1096	2	*	*	PUNCT
american_scientific_journal-7672	1096	3	*	*	PUNCT
american_scientific_journal-7672	1097	1	*	*	PUNCT
american_scientific_journal-7672	1097	2	*	*	PUNCT
american_scientific_journal-7672	1097	3	*	*	PUNCT
american_scientific_journal-7672	1097	4	divyi	divyi	PROPN
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american_scientific_journal-7672	1097	7	0,021	0,021	NUM
american_scientific_journal-7672	1097	8	0,081	0,081	NUM
american_scientific_journal-7672	1097	9	0,031	0,031	NUM
american_scientific_journal-7672	1097	10	0,120	0,120	NUM
american_scientific_journal-7672	1097	11	0,297	0,297	NUM
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american_scientific_journal-7672	1098	1	*	*	PUNCT
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american_scientific_journal-7672	1100	1	*	*	PUNCT
american_scientific_journal-7672	1100	2	*	*	PUNCT
american_scientific_journal-7672	1100	3	*	*	PUNCT
american_scientific_journal-7672	1101	1	*	*	PUNCT
american_scientific_journal-7672	1101	2	*	*	PUNCT
american_scientific_journal-7672	1101	3	*	*	PUNCT
american_scientific_journal-7672	1102	1	*	*	PUNCT
american_scientific_journal-7672	1102	2	*	*	PUNCT
american_scientific_journal-7672	1102	3	*	*	PUNCT
american_scientific_journal-7672	1103	1	*	*	PUNCT
american_scientific_journal-7672	1103	2	*	*	PUNCT
american_scientific_journal-7672	1103	3	*	*	PUNCT
american_scientific_journal-7672	1103	4	pe	pe	ADP
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american_scientific_journal-7672	1103	6	22,403	22,403	NUM
american_scientific_journal-7672	1103	7	10,65	10,65	NUM
american_scientific_journal-7672	1103	8	22,138	22,138	NUM
american_scientific_journal-7672	1103	9	12,50	12,50	NUM
american_scientific_journal-7672	1103	10	28,167	28,167	NUM
american_scientific_journal-7672	1103	11	9,374	9,374	NUM
american_scientific_journal-7672	1103	12	16,742	16,742	NUM
american_scientific_journal-7672	1103	13	*	*	PUNCT
american_scientific_journal-7672	1104	1	*	*	PUNCT
american_scientific_journal-7672	1104	2	*	*	PUNCT
american_scientific_journal-7672	1105	1	*	*	PUNCT
american_scientific_journal-7672	1105	2	*	*	PUNCT
american_scientific_journal-7672	1105	3	*	*	PUNCT
american_scientific_journal-7672	1105	4	*	*	PUNCT
american_scientific_journal-7672	1105	5	*	*	PUNCT
american_scientific_journal-7672	1105	6	*	*	PUNCT
american_scientific_journal-7672	1105	7	*	*	PUNCT
american_scientific_journal-7672	1105	8	*	*	PUNCT
american_scientific_journal-7672	1105	9	*	*	PUNCT
american_scientific_journal-7672	1105	10	*	*	PUNCT
american_scientific_journal-7672	1105	11	*	*	PUNCT
american_scientific_journal-7672	1105	12	*	*	PUNCT
american_scientific_journal-7672	1105	13	*	*	PUNCT
american_scientific_journal-7672	1105	14	holta	holta	NOUN
american_scientific_journal-7672	1105	15	0,037	0,037	NUM
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american_scientific_journal-7672	1105	18	0,174	0,174	NUM
american_scientific_journal-7672	1105	19	0,125	0,125	NUM
american_scientific_journal-7672	1105	20	0,595	0,595	NUM
american_scientific_journal-7672	1105	21	0,145	0,145	NUM
american_scientific_journal-7672	1105	22	0,244	0,244	NUM
american_scientific_journal-7672	1106	1	*	*	PUNCT
american_scientific_journal-7672	1106	2	*	*	PUNCT
american_scientific_journal-7672	1107	1	*	*	PUNCT
american_scientific_journal-7672	1108	1	*	*	PUNCT
american_scientific_journal-7672	1108	2	*	*	PUNCT
american_scientific_journal-7672	1108	3	*	*	PUNCT
american_scientific_journal-7672	1109	1	*	*	PUNCT
american_scientific_journal-7672	1109	2	*	*	PUNCT
american_scientific_journal-7672	1109	3	*	*	PUNCT
american_scientific_journal-7672	1110	1	*	*	PUNCT
american_scientific_journal-7672	1110	2	*	*	PUNCT
american_scientific_journal-7672	1110	3	*	*	PUNCT
american_scientific_journal-7672	1110	4	*	*	PUNCT
american_scientific_journal-7672	1110	5	*	*	PUNCT
american_scientific_journal-7672	1110	6	*	*	PROPN
american_scientific_journal-7672	1110	7	mvbv	mvbv	PROPN
american_scientific_journal-7672	1110	8	2,972	2,972	NUM
american_scientific_journal-7672	1110	9	9,867	9,867	NUM
american_scientific_journal-7672	1110	10	2,068	2,068	NUM
american_scientific_journal-7672	1110	11	12,497	12,497	NUM
american_scientific_journal-7672	1110	12	3,465	3,465	NUM
american_scientific_journal-7672	1110	13	9,114	9,114	NUM
american_scientific_journal-7672	1110	14	1,359	1,359	NUM
american_scientific_journal-7672	1110	15	10,484	10,484	NUM
american_scientific_journal-7672	1110	16	*	*	PUNCT
american_scientific_journal-7672	1110	17	*	*	PUNCT
american_scientific_journal-7672	1110	18	*	*	PUNCT
american_scientific_journal-7672	1110	19	*	*	PUNCT
american_scientific_journal-7672	1110	20	*	*	PUNCT
american_scientific_journal-7672	1110	21	*	*	PUNCT
american_scientific_journal-7672	1110	22	*	*	PUNCT
american_scientific_journal-7672	1110	23	*	*	PUNCT
american_scientific_journal-7672	1110	24	*	*	PUNCT
american_scientific_journal-7672	1110	25	*	*	PUNCT
american_scientific_journal-7672	1110	26	*	*	PUNCT
american_scientific_journal-7672	1110	27	*	*	PUNCT
american_scientific_journal-7672	1110	28	*	*	PUNCT
american_scientific_journal-7672	1110	29	*	*	PUNCT
american_scientific_journal-7672	1110	30	plowb	plowb	VERB
american_scientific_journal-7672	1110	31	4,188	4,188	NUM
american_scientific_journal-7672	1110	32	16,037	16,037	NUM
american_scientific_journal-7672	1110	33	0,930	0,930	NUM
american_scientific_journal-7672	1110	34	10,021	10,021	NUM
american_scientific_journal-7672	1110	35	0,913	0,913	NUM
american_scientific_journal-7672	1110	36	14,550	14,550	NUM
american_scientific_journal-7672	1110	37	1,270	1,270	NUM
american_scientific_journal-7672	1110	38	7,695	7,695	NUM
american_scientific_journal-7672	1110	39	*	*	PUNCT
american_scientific_journal-7672	1110	40	*	*	PUNCT
american_scientific_journal-7672	1111	1	*	*	PUNCT
american_scientific_journal-7672	1112	1	*	*	PUNCT
american_scientific_journal-7672	1112	2	*	*	PUNCT
american_scientific_journal-7672	1112	3	*	*	PUNCT
american_scientific_journal-7672	1113	1	*	*	PUNCT
american_scientific_journal-7672	1113	2	*	*	PUNCT
american_scientific_journal-7672	1113	3	*	*	PUNCT
american_scientific_journal-7672	1113	4	opm	opm	X
american_scientific_journal-7672	1113	5	-0,68	-0,68	PROPN
american_scientific_journal-7672	1113	6	2,425	2,425	NUM
american_scientific_journal-7672	1113	7	0,025	0,025	NUM
american_scientific_journal-7672	1113	8	0,922	0,922	NUM
american_scientific_journal-7672	1113	9	0,255	0,255	NUM
american_scientific_journal-7672	1113	10	7,470	7,470	NUM
american_scientific_journal-7672	1113	11	0,124	0,124	NUM
american_scientific_journal-7672	1113	12	0,5020	0,5020	NOUN
american_scientific_journal-7672	1113	13	*	*	PUNCT
american_scientific_journal-7672	1113	14	*	*	PUNCT
american_scientific_journal-7672	1113	15	*	*	PUNCT
american_scientific_journal-7672	1114	1	*	*	PUNCT
american_scientific_journal-7672	1114	2	*	*	PUNCT
american_scientific_journal-7672	1114	3	*	*	PUNCT
american_scientific_journal-7672	1114	4	*	*	PUNCT
american_scientific_journal-7672	1114	5	*	*	PUNCT
american_scientific_journal-7672	1114	6	*	*	PUNCT
american_scientific_journal-7672	1114	7	*	*	PUNCT
american_scientific_journal-7672	1114	8	*	*	PUNCT
american_scientific_journal-7672	1114	9	*	*	PUNCT
american_scientific_journal-7672	1114	10	npm	npm	PROPN
american_scientific_journal-7672	1114	11	-1,23	-1,23	PROPN
american_scientific_journal-7672	1114	12	3,052	3,052	NUM
american_scientific_journal-7672	1114	13	0,015	0,015	NUM
american_scientific_journal-7672	1114	14	2,039	2,039	NUM
american_scientific_journal-7672	1114	15	0,010	0,010	NUM
american_scientific_journal-7672	1114	16	1,853	1,853	NUM
american_scientific_journal-7672	1114	17	0,055	0,055	NUM
american_scientific_journal-7672	1114	18	0,297	0,297	NUM
american_scientific_journal-7672	1115	1	*	*	PUNCT
american_scientific_journal-7672	1116	1	*	*	PUNCT
american_scientific_journal-7672	1116	2	*	*	PUNCT
american_scientific_journal-7672	1116	3	*	*	PUNCT
american_scientific_journal-7672	1116	4	*	*	PUNCT
american_scientific_journal-7672	1116	5	*	*	PUNCT
american_scientific_journal-7672	1116	6	*	*	PUNCT
american_scientific_journal-7672	1116	7	*	*	PUNCT
american_scientific_journal-7672	1116	8	*	*	PUNCT
american_scientific_journal-7672	1116	9	rosc	rosc	ADJ
american_scientific_journal-7672	1116	10	-0,14	-0,14	ADP
american_scientific_journal-7672	1116	11	1,4121	1,4121	NUM
american_scientific_journal-7672	1116	12	0,065	0,065	NUM
american_scientific_journal-7672	1116	13	0,9176	0,9176	NOUN
american_scientific_journal-7672	1116	14	-0,12	-0,12	PUNCT
american_scientific_journal-7672	1116	15	6,0008	6,0008	NOUN
american_scientific_journal-7672	1116	16	0,1978	0,1978	NOUN
american_scientific_journal-7672	1116	17	0,5686	0,5686	X
american_scientific_journal-7672	1116	18	*	*	PUNCT
american_scientific_journal-7672	1116	19	*	*	PUNCT
american_scientific_journal-7672	1116	20	*	*	PUNCT
american_scientific_journal-7672	1117	1	*	*	PUNCT
american_scientific_journal-7672	1117	2	*	*	PUNCT
american_scientific_journal-7672	1117	3	*	*	PUNCT
american_scientific_journal-7672	1118	1	*	*	PUNCT
american_scientific_journal-7672	1118	2	*	*	PUNCT
american_scientific_journal-7672	1118	3	*	*	PUNCT
american_scientific_journal-7672	1118	4	*	*	PUNCT
american_scientific_journal-7672	1118	5	*	*	PUNCT
american_scientific_journal-7672	1118	6	eps	eps	PROPN
american_scientific_journal-7672	1118	7	0,016	0,016	NUM
american_scientific_journal-7672	1118	8	0,9479	0,9479	PROPN
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american_scientific_journal-7672	1118	10	7,160	7,160	NUM
american_scientific_journal-7672	1118	11	0,165	0,165	NUM
american_scientific_journal-7672	1118	12	0,894	0,894	NUM
american_scientific_journal-7672	1118	13	0,265	0,265	NUM
american_scientific_journal-7672	1118	14	0,877	0,877	NUM
american_scientific_journal-7672	1119	1	*	*	PUNCT
american_scientific_journal-7672	1120	1	*	*	PUNCT
american_scientific_journal-7672	1120	2	*	*	PUNCT
american_scientific_journal-7672	1121	1	*	*	PUNCT
american_scientific_journal-7672	1121	2	*	*	PUNCT
american_scientific_journal-7672	1121	3	*	*	PUNCT
american_scientific_journal-7672	1122	1	*	*	PUNCT
american_scientific_journal-7672	1122	2	*	*	PUNCT
american_scientific_journal-7672	1122	3	*	*	PUNCT
american_scientific_journal-7672	1123	1	*	*	PUNCT
american_scientific_journal-7672	1123	2	*	*	PUNCT
american_scientific_journal-7672	1123	3	*	*	PUNCT
american_scientific_journal-7672	1124	1	*	*	PUNCT
american_scientific_journal-7672	1124	2	*	*	PUNCT
american_scientific_journal-7672	1124	3	*	*	PUNCT
american_scientific_journal-7672	1124	4	*	*	PUNCT
american_scientific_journal-7672	1124	5	*	*	PUNCT
american_scientific_journal-7672	1124	6	*	*	PUNCT
american_scientific_journal-7672	1124	7	roce	roce	NOUN
american_scientific_journal-7672	1124	8	-0,12	-0,12	PUNCT
american_scientific_journal-7672	1124	9	1,891	1,891	NUM
american_scientific_journal-7672	1124	10	0,068	0,068	NUM
american_scientific_journal-7672	1124	11	0,545	0,545	NUM
american_scientific_journal-7672	1124	12	0,067	0,067	NUM
american_scientific_journal-7672	1124	13	0,245	0,245	NUM
american_scientific_journal-7672	1124	14	0,108	0,108	NUM
american_scientific_journal-7672	1124	15	0,196	0,196	NUM
american_scientific_journal-7672	1125	1	*	*	PUNCT
american_scientific_journal-7672	1126	1	*	*	PUNCT
american_scientific_journal-7672	1126	2	*	*	PUNCT
american_scientific_journal-7672	1126	3	*	*	PUNCT
american_scientific_journal-7672	1126	4	*	*	PUNCT
american_scientific_journal-7672	1126	5	*	*	PUNCT
american_scientific_journal-7672	1126	6	*	*	PUNCT
american_scientific_journal-7672	1126	7	*	*	PUNCT
american_scientific_journal-7672	1126	8	*	*	PUNCT
american_scientific_journal-7672	1126	9	*	*	PUNCT
american_scientific_journal-7672	1126	10	*	*	PUNCT
american_scientific_journal-7672	1126	11	*	*	PUNCT
american_scientific_journal-7672	1126	12	*	*	PUNCT
american_scientific_journal-7672	1126	13	*	*	PUNCT
american_scientific_journal-7672	1126	14	*	*	PUNCT
american_scientific_journal-7672	1126	15	cur	cur	VERB
american_scientific_journal-7672	1126	16	3,819	3,819	NUM
american_scientific_journal-7672	1126	17	6,130	6,130	NUM
american_scientific_journal-7672	1126	18	2,202	2,202	NUM
american_scientific_journal-7672	1126	19	4,441	4,441	NUM
american_scientific_journal-7672	1126	20	2,940	2,940	NUM
american_scientific_journal-7672	1126	21	5,944	5,944	NUM
american_scientific_journal-7672	1126	22	1,423	1,423	NUM
american_scientific_journal-7672	1126	23	0,539	0,539	NUM
american_scientific_journal-7672	1126	24	*	*	PUNCT
american_scientific_journal-7672	1127	1	*	*	PUNCT
american_scientific_journal-7672	1127	2	*	*	PUNCT
american_scientific_journal-7672	1128	1	*	*	PUNCT
american_scientific_journal-7672	1128	2	*	*	PUNCT
american_scientific_journal-7672	1128	3	*	*	PUNCT
american_scientific_journal-7672	1128	4	*	*	PUNCT
american_scientific_journal-7672	1128	5	*	*	PUNCT
american_scientific_journal-7672	1128	6	*	*	PUNCT
american_scientific_journal-7672	1128	7	*	*	PUNCT
american_scientific_journal-7672	1128	8	*	*	PUNCT
american_scientific_journal-7672	1128	9	*	*	PUNCT
american_scientific_journal-7672	1128	10	*	*	PUNCT
american_scientific_journal-7672	1128	11	*	*	PUNCT
american_scientific_journal-7672	1128	12	*	*	PUNCT
american_scientific_journal-7672	1128	13	*	*	PUNCT
american_scientific_journal-7672	1128	14	*	*	PUNCT
american_scientific_journal-7672	1128	15	*	*	PUNCT
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american_scientific_journal-7672	1128	17	1,259	1,259	NUM
american_scientific_journal-7672	1128	18	3,699	3,699	NUM
american_scientific_journal-7672	1128	19	1,533	1,533	NUM
american_scientific_journal-7672	1128	20	21,668	21,668	NUM
american_scientific_journal-7672	1128	21	0,421	0,421	NUM
american_scientific_journal-7672	1128	22	2,695	2,695	NUM
american_scientific_journal-7672	1128	23	0,407	0,407	NUM
american_scientific_journal-7672	1128	24	0,338	0,338	NUM
american_scientific_journal-7672	1129	1	*	*	PUNCT
american_scientific_journal-7672	1129	2	*	*	PUNCT
american_scientific_journal-7672	1129	3	*	*	PUNCT
american_scientific_journal-7672	1130	1	*	*	PUNCT
american_scientific_journal-7672	1130	2	*	*	PUNCT
american_scientific_journal-7672	1130	3	*	*	PUNCT
american_scientific_journal-7672	1130	4	*	*	PUNCT
american_scientific_journal-7672	1130	5	*	*	PUNCT
american_scientific_journal-7672	1130	6	*	*	X
american_scientific_journal-7672	1130	7	qui	qui	X
american_scientific_journal-7672	1130	8	3,350	3,350	NUM
american_scientific_journal-7672	1130	9	6,161	6,161	NUM
american_scientific_journal-7672	1130	10	1,661	1,661	NUM
american_scientific_journal-7672	1130	11	4,112	4,112	NUM
american_scientific_journal-7672	1130	12	2,426	2,426	NUM
american_scientific_journal-7672	1130	13	5,859	5,859	NUM
american_scientific_journal-7672	1130	14	1,134	1,134	NUM
american_scientific_journal-7672	1130	15	0,417	0,417	NUM
american_scientific_journal-7672	1130	16	*	*	PUNCT
american_scientific_journal-7672	1131	1	*	*	PUNCT
american_scientific_journal-7672	1131	2	*	*	PUNCT
american_scientific_journal-7672	1132	1	*	*	PUNCT
american_scientific_journal-7672	1132	2	*	*	PUNCT
american_scientific_journal-7672	1132	3	*	*	PUNCT
american_scientific_journal-7672	1133	1	*	*	PUNCT
american_scientific_journal-7672	1133	2	*	*	PUNCT
american_scientific_journal-7672	1133	3	*	*	PUNCT
american_scientific_journal-7672	1134	1	*	*	PUNCT
american_scientific_journal-7672	1134	2	*	*	PUNCT
american_scientific_journal-7672	1134	3	*	*	PUNCT
american_scientific_journal-7672	1135	1	*	*	PUNCT
american_scientific_journal-7672	1135	2	*	*	PUNCT
american_scientific_journal-7672	1135	3	*	*	PUNCT
american_scientific_journal-7672	1135	4	*	*	PUNCT
american_scientific_journal-7672	1135	5	*	*	PUNCT
american_scientific_journal-7672	1135	6	*	*	PUNCT
american_scientific_journal-7672	1135	7	cfsh	cfsh	PROPN
american_scientific_journal-7672	1135	8	0,175	0,175	NUM
american_scientific_journal-7672	1135	9	1,243	1,243	NUM
american_scientific_journal-7672	1135	10	2,500	2,500	NUM
american_scientific_journal-7672	1135	11	7,851	7,851	NUM
american_scientific_journal-7672	1135	12	0,538	0,538	NUM
american_scientific_journal-7672	1135	13	1,681	1,681	NUM
american_scientific_journal-7672	1135	14	0,663	0,663	NUM
american_scientific_journal-7672	1135	15	1,185	1,185	NUM
american_scientific_journal-7672	1135	16	*	*	PUNCT
american_scientific_journal-7672	1135	17	*	*	PUNCT
american_scientific_journal-7672	1135	18	*	*	PUNCT
american_scientific_journal-7672	1136	1	*	*	PUNCT
american_scientific_journal-7672	1136	2	*	*	PUNCT
american_scientific_journal-7672	1136	3	*	*	PUNCT
american_scientific_journal-7672	1137	1	*	*	PUNCT
american_scientific_journal-7672	1137	2	*	*	PUNCT
american_scientific_journal-7672	1137	3	*	*	PUNCT
american_scientific_journal-7672	1138	1	*	*	PUNCT
american_scientific_journal-7672	1138	2	*	*	PUNCT
american_scientific_journal-7672	1138	3	*	*	PUNCT
american_scientific_journal-7672	1138	4	*	*	PUNCT
american_scientific_journal-7672	1138	5	*	*	PUNCT
american_scientific_journal-7672	1138	6	*	*	PUNCT
american_scientific_journal-7672	1138	7	*	*	PUNCT
american_scientific_journal-7672	1138	8	*	*	PUNCT
american_scientific_journal-7672	1138	9	cfm	cfm	PROPN
american_scientific_journal-7672	1138	10	-1,23	-1,23	PROPN
american_scientific_journal-7672	1138	11	6,504	6,504	NUM
american_scientific_journal-7672	1138	12	0,065	0,065	NUM
american_scientific_journal-7672	1138	13	1,565	1,565	NUM
american_scientific_journal-7672	1138	14	0,164	0,164	NUM
american_scientific_journal-7672	1138	15	1,918	1,918	NUM
american_scientific_journal-7672	1138	16	0,121	0,121	NUM
american_scientific_journal-7672	1138	17	0,254	0,254	NUM
american_scientific_journal-7672	1138	18	*	*	PUNCT
american_scientific_journal-7672	1139	1	*	*	PUNCT
american_scientific_journal-7672	1139	2	*	*	PUNCT
american_scientific_journal-7672	1140	1	*	*	PUNCT
american_scientific_journal-7672	1140	2	*	*	PUNCT
american_scientific_journal-7672	1140	3	*	*	PUNCT
american_scientific_journal-7672	1141	1	*	*	PUNCT
american_scientific_journal-7672	1141	2	*	*	PUNCT
american_scientific_journal-7672	1141	3	*	*	PUNCT
american_scientific_journal-7672	1141	4	*	*	PUNCT
american_scientific_journal-7672	1141	5	wcr	wcr	PROPN
american_scientific_journal-7672	1141	6	3,350	3,350	NUM
american_scientific_journal-7672	1141	7	13,973	13,973	NUM
american_scientific_journal-7672	1141	8	4,736	4,736	NUM
american_scientific_journal-7672	1141	9	27,142	27,142	NUM
american_scientific_journal-7672	1141	10	1,853	1,853	NUM
american_scientific_journal-7672	1141	11	14,335	14,335	NUM
american_scientific_journal-7672	1141	12	5,177	5,177	NUM
american_scientific_journal-7672	1141	13	15,292	15,292	NUM
american_scientific_journal-7672	1141	14	*	*	PUNCT
american_scientific_journal-7672	1141	15	*	*	PUNCT
american_scientific_journal-7672	1142	1	*	*	PUNCT
american_scientific_journal-7672	1142	2	*	*	PUNCT
american_scientific_journal-7672	1142	3	*	*	PUNCT
american_scientific_journal-7672	1143	1	*	*	PUNCT
american_scientific_journal-7672	1143	2	*	*	PUNCT
american_scientific_journal-7672	1143	3	*	*	PUNCT
american_scientific_journal-7672	1143	4	*	*	PUNCT
american_scientific_journal-7672	1143	5	*	*	PUNCT
american_scientific_journal-7672	1143	6	*	*	PUNCT
american_scientific_journal-7672	1143	7	*	*	PUNCT
american_scientific_journal-7672	1143	8	*	*	PUNCT
american_scientific_journal-7672	1143	9	*	*	PUNCT
american_scientific_journal-7672	1143	10	stockt	stockt	PROPN
american_scientific_journal-7672	1143	11	7,483	7,483	NUM
american_scientific_journal-7672	1143	12	14,100	14,100	NUM
american_scientific_journal-7672	1143	13	3,115	3,115	NUM
american_scientific_journal-7672	1143	14	2,366	2,366	NUM
american_scientific_journal-7672	1143	15	7,489	7,489	NUM
american_scientific_journal-7672	1143	16	11,057	11,057	NUM
american_scientific_journal-7672	1143	17	2,791	2,791	NUM
american_scientific_journal-7672	1143	18	2,690	2,690	NUM
american_scientific_journal-7672	1143	19	*	*	PUNCT
american_scientific_journal-7672	1144	1	*	*	PUNCT
american_scientific_journal-7672	1144	2	*	*	PUNCT
american_scientific_journal-7672	1144	3	*	*	PUNCT
american_scientific_journal-7672	1144	4	*	*	PUNCT
american_scientific_journal-7672	1144	5	*	*	PUNCT
american_scientific_journal-7672	1144	6	*	*	PUNCT
american_scientific_journal-7672	1144	7	*	*	PUNCT
american_scientific_journal-7672	1144	8	*	*	PUNCT
american_scientific_journal-7672	1144	9	*	*	PUNCT
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american_scientific_journal-7672	1144	12	*	*	PUNCT
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american_scientific_journal-7672	1144	14	*	*	PUNCT
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american_scientific_journal-7672	1144	24	*	*	PUNCT
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american_scientific_journal-7672	1145	2	*	*	PUNCT
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american_scientific_journal-7672	1145	15	*	*	PUNCT
american_scientific_journal-7672	1145	16	*	*	PUNCT
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american_scientific_journal-7672	1145	24	1,044	1,044	NUM
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american_scientific_journal-7672	1145	26	*	*	PUNCT
american_scientific_journal-7672	1145	27	*	*	PUNCT
american_scientific_journal-7672	1146	1	*	*	PUNCT
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american_scientific_journal-7672	1147	2	*	*	PUNCT
american_scientific_journal-7672	1147	3	*	*	PUNCT
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american_scientific_journal-7672	1148	2	*	*	PUNCT
american_scientific_journal-7672	1148	3	*	*	PUNCT
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american_scientific_journal-7672	1149	2	*	*	PUNCT
american_scientific_journal-7672	1149	3	*	*	PUNCT
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american_scientific_journal-7672	1150	2	*	*	PUNCT
american_scientific_journal-7672	1150	3	*	*	PUNCT
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american_scientific_journal-7672	1151	2	*	*	PUNCT
american_scientific_journal-7672	1151	3	*	*	PUNCT
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american_scientific_journal-7672	1151	5	0,815	0,815	NUM
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american_scientific_journal-7672	1151	13	*	*	PUNCT
american_scientific_journal-7672	1151	14	*	*	PUNCT
american_scientific_journal-7672	1151	15	*	*	PUNCT
american_scientific_journal-7672	1152	1	*	*	PUNCT
american_scientific_journal-7672	1152	2	*	*	PUNCT
american_scientific_journal-7672	1152	3	*	*	PUNCT
american_scientific_journal-7672	1152	4	*	*	PUNCT
american_scientific_journal-7672	1152	5	*	*	PUNCT
american_scientific_journal-7672	1152	6	*	*	PUNCT
american_scientific_journal-7672	1152	7	cgear	cgear	PROPN
american_scientific_journal-7672	1152	8	0,660	0,660	NUM
american_scientific_journal-7672	1152	9	4,262	4,262	NUM
american_scientific_journal-7672	1152	10	0,802	0,802	NUM
american_scientific_journal-7672	1152	11	2,814	2,814	NUM
american_scientific_journal-7672	1152	12	0,618	0,618	NUM
american_scientific_journal-7672	1152	13	0,534	0,534	NUM
american_scientific_journal-7672	1152	14	1,035	1,035	NUM
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american_scientific_journal-7672	1152	16	*	*	PUNCT
american_scientific_journal-7672	1152	17	*	*	PUNCT
american_scientific_journal-7672	1152	18	*	*	PUNCT
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american_scientific_journal-7672	1153	2	*	*	PUNCT
american_scientific_journal-7672	1154	1	*	*	PUNCT
american_scientific_journal-7672	1154	2	*	*	PUNCT
american_scientific_journal-7672	1154	3	*	*	PUNCT
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american_scientific_journal-7672	1155	2	*	*	PUNCT
american_scientific_journal-7672	1155	3	*	*	PUNCT
american_scientific_journal-7672	1155	4	clsfu	clsfu	NOUN
american_scientific_journal-7672	1155	5	0,533	0,533	NUM
american_scientific_journal-7672	1155	6	2,769	2,769	NUM
american_scientific_journal-7672	1155	7	0,801	0,801	NUM
american_scientific_journal-7672	1156	1	3,627	3,627	NUM
american_scientific_journal-7672	1156	2	0,809	0,809	NUM
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american_scientific_journal-7672	1156	4	0,684	0,684	NUM
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american_scientific_journal-7672	1156	6	*	*	PUNCT
american_scientific_journal-7672	1156	7	*	*	PUNCT
american_scientific_journal-7672	1156	8	*	*	PUNCT
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american_scientific_journal-7672	1157	2	*	*	PUNCT
american_scientific_journal-7672	1157	3	*	*	PUNCT
american_scientific_journal-7672	1157	4	*	*	PUNCT
american_scientific_journal-7672	1157	5	*	*	PUNCT
american_scientific_journal-7672	1157	6	*	*	PUNCT
american_scientific_journal-7672	1157	7	intcov	intcov	ADJ
american_scientific_journal-7672	1157	8	0,949	0,949	NUM
american_scientific_journal-7672	1157	9	17,332	17,332	NUM
american_scientific_journal-7672	1157	10	5,078	5,078	NUM
american_scientific_journal-7672	1157	11	24,923	24,923	NUM
american_scientific_journal-7672	1157	12	2,946	2,946	NUM
american_scientific_journal-7672	1157	13	10,684	10,684	NUM
american_scientific_journal-7672	1157	14	3,956	3,956	NUM
american_scientific_journal-7672	1157	15	8,292	8,292	NUM
american_scientific_journal-7672	1157	16	*	*	PUNCT
american_scientific_journal-7672	1158	1	*	*	PUNCT
american_scientific_journal-7672	1158	2	*	*	PUNCT
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american_scientific_journal-7672	1159	3	*	*	PUNCT
american_scientific_journal-7672	1160	1	*	*	PUNCT
american_scientific_journal-7672	1160	2	*	*	PUNCT
american_scientific_journal-7672	1160	3	*	*	PUNCT
american_scientific_journal-7672	1161	1	*	*	PUNCT
american_scientific_journal-7672	1161	2	*	*	PUNCT
american_scientific_journal-7672	1161	3	*	*	PUNCT
american_scientific_journal-7672	1162	1	*	*	PUNCT
american_scientific_journal-7672	1162	2	*	*	PUNCT
american_scientific_journal-7672	1162	3	*	*	PUNCT
american_scientific_journal-7672	1162	4	*	*	PROPN
american_scientific_journal-7672	1162	5	igear	igear	NOUN
american_scientific_journal-7672	1162	6	0,108	0,108	NUM
american_scientific_journal-7672	1162	7	1,665	1,665	NUM
american_scientific_journal-7672	1162	8	0,139	0,139	NUM
american_scientific_journal-7672	1162	9	2,197	2,197	NUM
american_scientific_journal-7672	1162	10	0,423	0,423	NUM
american_scientific_journal-7672	1163	1	4,256	4,256	NUM
american_scientific_journal-7672	1163	2	0,170	0,170	NUM
american_scientific_journal-7672	1163	3	1,274	1,274	NUM
american_scientific_journal-7672	1163	4	*	*	PUNCT
american_scientific_journal-7672	1163	5	*	*	PUNCT
american_scientific_journal-7672	1163	6	*	*	PUNCT
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american_scientific_journal-7672	1164	2	*	*	PUNCT
american_scientific_journal-7672	1164	3	*	*	PUNCT
american_scientific_journal-7672	1164	4	*	*	PUNCT
american_scientific_journal-7672	1164	5	*	*	PUNCT
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american_scientific_journal-7672	1164	7	academic	academic	ADJ
american_scientific_journal-7672	1164	8	scientific	scientific	ADJ
american_scientific_journal-7672	1164	9	research	research	NOUN
american_scientific_journal-7672	1164	10	journal	journal	NOUN
american_scientific_journal-7672	1164	11	for	for	ADP
american_scientific_journal-7672	1164	12	engineering	engineering	NOUN
american_scientific_journal-7672	1164	13	,	,	PUNCT
american_scientific_journal-7672	1164	14	technology	technology	NOUN
american_scientific_journal-7672	1164	15	,	,	PUNCT
american_scientific_journal-7672	1164	16	and	and	CCONJ
american_scientific_journal-7672	1164	17	sciences	science	NOUN
american_scientific_journal-7672	1164	18	(	(	PUNCT
american_scientific_journal-7672	1164	19	asrjets	asrjet	NOUN
american_scientific_journal-7672	1164	20	)	)	PUNCT
american_scientific_journal-7672	1164	21	(	(	PUNCT
american_scientific_journal-7672	1164	22	2022	2022	NUM
american_scientific_journal-7672	1164	23	)	)	PUNCT
american_scientific_journal-7672	1164	24	volume	volume	NOUN
american_scientific_journal-7672	1164	25	89	89	NUM
american_scientific_journal-7672	1164	26	,	,	PUNCT
american_scientific_journal-7672	1164	27	no1	no1	PROPN
american_scientific_journal-7672	1164	28	,	,	PUNCT
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american_scientific_journal-7672	1164	30	73	73	NUM
american_scientific_journal-7672	1164	31	-	-	SYM
american_scientific_journal-7672	1164	32	123	123	NUM
american_scientific_journal-7672	1164	33	111	111	NUM
american_scientific_journal-7672	1164	34	debte	debte	NOUN
american_scientific_journal-7672	1164	35	0,309	0,309	NUM
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american_scientific_journal-7672	1164	37	1,052	1,052	NUM
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american_scientific_journal-7672	1164	40	8,893	8,893	NUM
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american_scientific_journal-7672	1164	43	*	*	PUNCT
american_scientific_journal-7672	1165	1	*	*	PUNCT
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american_scientific_journal-7672	1167	10	3,324	3,324	NUM
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american_scientific_journal-7672	1167	13	0,595	0,595	NUM
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american_scientific_journal-7672	1167	15	*	*	PUNCT
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american_scientific_journal-7672	1168	3	*	*	PUNCT
american_scientific_journal-7672	1168	4	*	*	PUNCT
american_scientific_journal-7672	1168	5	*	*	PUNCT
american_scientific_journal-7672	1168	6	(	(	PUNCT
american_scientific_journal-7672	1168	7	*	*	NOUN
american_scientific_journal-7672	1168	8	)	)	PUNCT
american_scientific_journal-7672	1168	9	,	,	PUNCT
american_scientific_journal-7672	1168	10	(	(	PUNCT
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american_scientific_journal-7672	1168	14	,	,	PUNCT
american_scientific_journal-7672	1168	15	(	(	PUNCT
american_scientific_journal-7672	1168	16	*	*	PUNCT
american_scientific_journal-7672	1168	17	*	*	PUNCT
american_scientific_journal-7672	1168	18	*	*	PUNCT
american_scientific_journal-7672	1168	19	)	)	PUNCT
american_scientific_journal-7672	1168	20	indicate	indicate	VERB
american_scientific_journal-7672	1168	21	statistically	statistically	ADV
american_scientific_journal-7672	1168	22	significant	significant	ADJ
american_scientific_journal-7672	1168	23	factors	factor	NOUN
american_scientific_journal-7672	1168	24	at	at	ADP
american_scientific_journal-7672	1168	25	10	10	NUM
american_scientific_journal-7672	1168	26	%	%	NOUN
american_scientific_journal-7672	1168	27	,	,	PUNCT
american_scientific_journal-7672	1168	28	5	5	NUM
american_scientific_journal-7672	1168	29	%	%	NOUN
american_scientific_journal-7672	1168	30	and	and	CCONJ
american_scientific_journal-7672	1168	31	1	1	NUM
american_scientific_journal-7672	1168	32	%	%	NOUN
american_scientific_journal-7672	1168	33	level	level	NOUN
american_scientific_journal-7672	1168	34	respectively	respectively	ADV
american_scientific_journal-7672	1168	35	.	.	PUNCT
american_scientific_journal-7672	1169	1	table	table	NOUN
american_scientific_journal-7672	1169	2	3	3	NUM
american_scientific_journal-7672	1169	3	:	:	PUNCT
american_scientific_journal-7672	1169	4	h1	h1	NOUN
american_scientific_journal-7672	1169	5	results	result	VERB
american_scientific_journal-7672	1169	6	panel	panel	NOUN
american_scientific_journal-7672	1169	7	a	a	DET
american_scientific_journal-7672	1169	8	:	:	PUNCT
american_scientific_journal-7672	1169	9	test	test	NOUN
american_scientific_journal-7672	1169	10	1	1	NUM
american_scientific_journal-7672	1169	11	multinomial	multinomial	ADJ
american_scientific_journal-7672	1169	12	logistic	logistic	ADJ
american_scientific_journal-7672	1169	13	regression	regression	NOUN
american_scientific_journal-7672	1169	14	1.australia	1.australia	NUM
american_scientific_journal-7672	1169	15	reference	reference	NOUN
american_scientific_journal-7672	1169	16	year	year	NOUN
american_scientific_journal-7672	1169	17	2004	2004	NUM
american_scientific_journal-7672	1169	18	cases:2.555	cases:2.555	ADP
american_scientific_journal-7672	1169	19	missing	miss	VERB
american_scientific_journal-7672	1169	20	cases:181	cases:181	PRON
american_scientific_journal-7672	1169	21	total	total	ADJ
american_scientific_journal-7672	1169	22	:	:	PUNCT
american_scientific_journal-7672	1169	23	2.736	2.736	NUM
american_scientific_journal-7672	1169	24	accuracy	accuracy	NOUN
american_scientific_journal-7672	1169	25	rate:43,4	rate:43,4	NUM
american_scientific_journal-7672	1169	26	%	%	NOUN
american_scientific_journal-7672	1169	27	2005	2005	NUM
american_scientific_journal-7672	1169	28	2006	2006	NUM
american_scientific_journal-7672	1169	29	2007	2007	NUM
american_scientific_journal-7672	1169	30	2008	2008	NUM
american_scientific_journal-7672	1169	31	2009	2009	NUM
american_scientific_journal-7672	1169	32	var	var	NOUN
american_scientific_journal-7672	1169	33	.	.	PUNCT
american_scientific_journal-7672	1170	1	coef	coef	PROPN
american_scientific_journal-7672	1170	2	.	.	PUNCT
american_scientific_journal-7672	1171	1	sig	sig	PROPN
american_scientific_journal-7672	1171	2	.	.	PUNCT
american_scientific_journal-7672	1172	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1172	2	)	)	PUNCT
american_scientific_journal-7672	1172	3	coef	coef	PROPN
american_scientific_journal-7672	1172	4	.	.	PUNCT
american_scientific_journal-7672	1173	1	sig	sig	NOUN
american_scientific_journal-7672	1173	2	.	.	PUNCT
american_scientific_journal-7672	1174	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1174	2	)	)	PUNCT
american_scientific_journal-7672	1174	3	coef	coef	PROPN
american_scientific_journal-7672	1174	4	.	.	PUNCT
american_scientific_journal-7672	1175	1	sig	sig	NOUN
american_scientific_journal-7672	1175	2	.	.	PUNCT
american_scientific_journal-7672	1176	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1176	2	)	)	PUNCT
american_scientific_journal-7672	1176	3	coef	coef	PROPN
american_scientific_journal-7672	1176	4	.	.	PUNCT
american_scientific_journal-7672	1177	1	sig	sig	NOUN
american_scientific_journal-7672	1177	2	.	.	PUNCT
american_scientific_journal-7672	1178	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1178	2	)	)	PUNCT
american_scientific_journal-7672	1178	3	coef	coef	PROPN
american_scientific_journal-7672	1178	4	.	.	PUNCT
american_scientific_journal-7672	1179	1	sig	sig	NOUN
american_scientific_journal-7672	1179	2	.	.	PUNCT
american_scientific_journal-7672	1180	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1180	2	)	)	PUNCT
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american_scientific_journal-7672	1180	4	-0,57	-0,57	NOUN
american_scientific_journal-7672	1181	1	*	*	PUNCT
american_scientific_journal-7672	1181	2	*	*	NOUN
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american_scientific_journal-7672	1182	1	*	*	NOUN
american_scientific_journal-7672	1182	2	0,661	0,661	NUM
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american_scientific_journal-7672	1182	4	*	*	PUNCT
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american_scientific_journal-7672	1182	9	*	*	PUNCT
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american_scientific_journal-7672	1182	13	*	*	SYM
american_scientific_journal-7672	1182	14	1,514	1,514	NUM
american_scientific_journal-7672	1182	15	-0,24	-0,24	PUNCT
american_scientific_journal-7672	1182	16	-0,25	-0,25	PUNCT
american_scientific_journal-7672	1182	17	-0,24	-0,24	PUNCT
american_scientific_journal-7672	1182	18	-0,22	-0,22	PUNCT
american_scientific_journal-7672	1182	19	-0,23	-0,23	PROPN
american_scientific_journal-7672	1182	20	2.germany	2.germany	NUM
american_scientific_journal-7672	1182	21	reference	reference	NOUN
american_scientific_journal-7672	1182	22	year	year	NOUN
american_scientific_journal-7672	1182	23	2004	2004	NUM
american_scientific_journal-7672	1182	24	cases:2.222	cases:2.222	NOUN
american_scientific_journal-7672	1182	25	missing	miss	VERB
american_scientific_journal-7672	1182	26	cases:202	cases:202	PROPN
american_scientific_journal-7672	1182	27	total	total	NOUN
american_scientific_journal-7672	1182	28	:	:	PUNCT
american_scientific_journal-7672	1183	1	2.424	2.424	NUM
american_scientific_journal-7672	1183	2	accuracy	accuracy	NOUN
american_scientific_journal-7672	1183	3	rate:47,8	rate:47,8	NUM
american_scientific_journal-7672	1183	4	%	%	NOUN
american_scientific_journal-7672	1183	5	2005	2005	NUM
american_scientific_journal-7672	1183	6	2006	2006	NUM
american_scientific_journal-7672	1183	7	2007	2007	NUM
american_scientific_journal-7672	1183	8	2008	2008	NUM
american_scientific_journal-7672	1183	9	2009	2009	NUM
american_scientific_journal-7672	1183	10	var	var	NOUN
american_scientific_journal-7672	1183	11	.	.	PUNCT
american_scientific_journal-7672	1184	1	coef	coef	PROPN
american_scientific_journal-7672	1184	2	.	.	PUNCT
american_scientific_journal-7672	1185	1	sig	sig	PROPN
american_scientific_journal-7672	1185	2	.	.	PUNCT
american_scientific_journal-7672	1186	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1186	2	)	)	PUNCT
american_scientific_journal-7672	1186	3	coef	coef	PROPN
american_scientific_journal-7672	1186	4	.	.	PUNCT
american_scientific_journal-7672	1187	1	sig	sig	NOUN
american_scientific_journal-7672	1187	2	.	.	PUNCT
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american_scientific_journal-7672	1188	2	)	)	PUNCT
american_scientific_journal-7672	1188	3	coef	coef	PROPN
american_scientific_journal-7672	1188	4	.	.	PUNCT
american_scientific_journal-7672	1189	1	sig	sig	NOUN
american_scientific_journal-7672	1189	2	.	.	PUNCT
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american_scientific_journal-7672	1190	2	)	)	PUNCT
american_scientific_journal-7672	1190	3	coef	coef	PROPN
american_scientific_journal-7672	1190	4	.	.	PUNCT
american_scientific_journal-7672	1191	1	sig	sig	NOUN
american_scientific_journal-7672	1191	2	.	.	PUNCT
american_scientific_journal-7672	1192	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1192	2	)	)	PUNCT
american_scientific_journal-7672	1192	3	coef	coef	PROPN
american_scientific_journal-7672	1192	4	.	.	PUNCT
american_scientific_journal-7672	1193	1	sig	sig	NOUN
american_scientific_journal-7672	1193	2	.	.	PUNCT
american_scientific_journal-7672	1194	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1194	2	)	)	PUNCT
american_scientific_journal-7672	1194	3	ffs	ff	NOUN
american_scientific_journal-7672	1194	4	-0,90	-0,90	PUNCT
american_scientific_journal-7672	1194	5	*	*	PUNCT
american_scientific_journal-7672	1194	6	0,404	0,404	NUM
american_scientific_journal-7672	1194	7	-0,8	-0,8	PUNCT
american_scientific_journal-7672	1195	1	*	*	PUNCT
american_scientific_journal-7672	1195	2	0,451	0,451	NUM
american_scientific_journal-7672	1195	3	0,887	0,887	NUM
american_scientific_journal-7672	1195	4	*	*	PUNCT
american_scientific_journal-7672	1196	1	*	*	PUNCT
american_scientific_journal-7672	1196	2	2,429	2,429	NUM
american_scientific_journal-7672	1196	3	0,819	0,819	NUM
american_scientific_journal-7672	1196	4	*	*	PUNCT
american_scientific_journal-7672	1196	5	*	*	X
american_scientific_journal-7672	1196	6	2,269	2,269	NUM
american_scientific_journal-7672	1196	7	0,838	0,838	NUM
american_scientific_journal-7672	1196	8	*	*	PUNCT
american_scientific_journal-7672	1197	1	*	*	PUNCT
american_scientific_journal-7672	1197	2	2,311	2,311	NUM
american_scientific_journal-7672	1197	3	-0,46	-0,46	PUNCT
american_scientific_journal-7672	1197	4	-0,49	-0,49	INTJ
american_scientific_journal-7672	1197	5	-0,35	-0,35	PROPN
american_scientific_journal-7672	1197	6	-0,34	-0,34	PROPN
american_scientific_journal-7672	1197	7	0,334	0,334	NUM
american_scientific_journal-7672	1197	8	3.greece	3.greece	NUM
american_scientific_journal-7672	1197	9	reference	reference	NOUN
american_scientific_journal-7672	1197	10	year	year	NOUN
american_scientific_journal-7672	1197	11	2004	2004	NUM
american_scientific_journal-7672	1197	12	cases:1.222	cases:1.222	NOUN
american_scientific_journal-7672	1197	13	missing	miss	VERB
american_scientific_journal-7672	1197	14	cases:8	cases:8	NOUN
american_scientific_journal-7672	1197	15	total	total	ADJ
american_scientific_journal-7672	1197	16	:	:	PUNCT
american_scientific_journal-7672	1197	17	1.230	1.230	NUM
american_scientific_journal-7672	1197	18	accuracy	accuracy	NOUN
american_scientific_journal-7672	1197	19	rate:48,9	rate:48,9	NUM
american_scientific_journal-7672	1197	20	%	%	NOUN
american_scientific_journal-7672	1197	21	2005	2005	NUM
american_scientific_journal-7672	1197	22	2006	2006	NUM
american_scientific_journal-7672	1197	23	2007	2007	NUM
american_scientific_journal-7672	1197	24	2008	2008	NUM
american_scientific_journal-7672	1197	25	2009	2009	NUM
american_scientific_journal-7672	1197	26	var	var	NOUN
american_scientific_journal-7672	1197	27	.	.	PUNCT
american_scientific_journal-7672	1198	1	coef	coef	PROPN
american_scientific_journal-7672	1198	2	.	.	PUNCT
american_scientific_journal-7672	1199	1	sig	sig	PROPN
american_scientific_journal-7672	1199	2	.	.	PUNCT
american_scientific_journal-7672	1200	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1200	2	)	)	PUNCT
american_scientific_journal-7672	1200	3	coef	coef	PROPN
american_scientific_journal-7672	1200	4	.	.	PUNCT
american_scientific_journal-7672	1201	1	sig	sig	NOUN
american_scientific_journal-7672	1201	2	.	.	PUNCT
american_scientific_journal-7672	1202	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1202	2	)	)	PUNCT
american_scientific_journal-7672	1202	3	coef	coef	PROPN
american_scientific_journal-7672	1202	4	.	.	PUNCT
american_scientific_journal-7672	1203	1	sig	sig	NOUN
american_scientific_journal-7672	1203	2	.	.	PUNCT
american_scientific_journal-7672	1204	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1204	2	)	)	PUNCT
american_scientific_journal-7672	1204	3	coef	coef	PROPN
american_scientific_journal-7672	1204	4	.	.	PUNCT
american_scientific_journal-7672	1205	1	sig	sig	NOUN
american_scientific_journal-7672	1205	2	.	.	PUNCT
american_scientific_journal-7672	1206	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1206	2	)	)	PUNCT
american_scientific_journal-7672	1206	3	coef	coef	PROPN
american_scientific_journal-7672	1206	4	.	.	PUNCT
american_scientific_journal-7672	1207	1	sig	sig	NOUN
american_scientific_journal-7672	1207	2	.	.	PUNCT
american_scientific_journal-7672	1208	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1208	2	)	)	PUNCT
american_scientific_journal-7672	1208	3	ffs	ff	NOUN
american_scientific_journal-7672	1209	1	-0,51	-0,51	NOUN
american_scientific_journal-7672	1209	2	*	*	PUNCT
american_scientific_journal-7672	1209	3	0,596	0,596	NUM
american_scientific_journal-7672	1209	4	-0,63	-0,63	PUNCT
american_scientific_journal-7672	1210	1	*	*	PUNCT
american_scientific_journal-7672	1210	2	*	*	PUNCT
american_scientific_journal-7672	1210	3	0,53	0,53	NOUN
american_scientific_journal-7672	1210	4	-1,38	-1,38	NOUN
american_scientific_journal-7672	1211	1	*	*	PUNCT
american_scientific_journal-7672	1211	2	*	*	PUNCT
american_scientific_journal-7672	1211	3	*	*	PUNCT
american_scientific_journal-7672	1211	4	0,253	0,253	NUM
american_scientific_journal-7672	1211	5	-1,44	-1,44	PUNCT
american_scientific_journal-7672	1212	1	*	*	PUNCT
american_scientific_journal-7672	1212	2	*	*	PUNCT
american_scientific_journal-7672	1212	3	*	*	NOUN
american_scientific_journal-7672	1212	4	0,238	0,238	NUM
american_scientific_journal-7672	1212	5	-1,17	-1,17	PUNCT
american_scientific_journal-7672	1213	1	*	*	PUNCT
american_scientific_journal-7672	1213	2	*	*	PUNCT
american_scientific_journal-7672	1213	3	*	*	NOUN
american_scientific_journal-7672	1213	4	0,309	0,309	NUM
american_scientific_journal-7672	1213	5	-0,28	-0,28	PUNCT
american_scientific_journal-7672	1213	6	-0,29	-0,29	X
american_scientific_journal-7672	1213	7	-0,33	-0,33	PUNCT
american_scientific_journal-7672	1214	1	-0,33	-0,33	PUNCT
american_scientific_journal-7672	1214	2	-0,3	-0,3	PUNCT
american_scientific_journal-7672	1214	3	4	4	X
american_scientific_journal-7672	1214	4	.	.	X
american_scientific_journal-7672	1214	5	uk	uk	PROPN
american_scientific_journal-7672	1214	6	reference	reference	NOUN
american_scientific_journal-7672	1214	7	year	year	NOUN
american_scientific_journal-7672	1214	8	2004	2004	NUM
american_scientific_journal-7672	1214	9	cases:1.572	cases:1.572	VERB
american_scientific_journal-7672	1214	10	missing	miss	VERB
american_scientific_journal-7672	1214	11	cases:210	cases:210	NOUN
american_scientific_journal-7672	1214	12	total	total	NOUN
american_scientific_journal-7672	1214	13	:	:	PUNCT
american_scientific_journal-7672	1214	14	1.782	1.782	NUM
american_scientific_journal-7672	1214	15	accuracy	accuracy	NOUN
american_scientific_journal-7672	1214	16	rate:42,4	rate:42,4	PROPN
american_scientific_journal-7672	1214	17	%	%	NOUN
american_scientific_journal-7672	1214	18	2005	2005	NUM
american_scientific_journal-7672	1214	19	2006	2006	NUM
american_scientific_journal-7672	1214	20	2007	2007	NUM
american_scientific_journal-7672	1214	21	2008	2008	NUM
american_scientific_journal-7672	1214	22	2009	2009	NUM
american_scientific_journal-7672	1214	23	var	var	NOUN
american_scientific_journal-7672	1214	24	.	.	PUNCT
american_scientific_journal-7672	1215	1	coef	coef	PROPN
american_scientific_journal-7672	1215	2	.	.	PUNCT
american_scientific_journal-7672	1216	1	sig	sig	PROPN
american_scientific_journal-7672	1216	2	.	.	PUNCT
american_scientific_journal-7672	1217	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1217	2	)	)	PUNCT
american_scientific_journal-7672	1217	3	coef	coef	PROPN
american_scientific_journal-7672	1217	4	.	.	PUNCT
american_scientific_journal-7672	1218	1	sig	sig	NOUN
american_scientific_journal-7672	1218	2	.	.	PUNCT
american_scientific_journal-7672	1219	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1219	2	)	)	PUNCT
american_scientific_journal-7672	1219	3	coef	coef	PROPN
american_scientific_journal-7672	1219	4	.	.	PUNCT
american_scientific_journal-7672	1220	1	sig	sig	NOUN
american_scientific_journal-7672	1220	2	.	.	PUNCT
american_scientific_journal-7672	1221	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1221	2	)	)	PUNCT
american_scientific_journal-7672	1221	3	coef	coef	PROPN
american_scientific_journal-7672	1221	4	.	.	PUNCT
american_scientific_journal-7672	1222	1	sig	sig	NOUN
american_scientific_journal-7672	1222	2	.	.	PUNCT
american_scientific_journal-7672	1223	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1223	2	)	)	PUNCT
american_scientific_journal-7672	1223	3	coef	coef	PROPN
american_scientific_journal-7672	1223	4	.	.	PUNCT
american_scientific_journal-7672	1224	1	sig	sig	NOUN
american_scientific_journal-7672	1224	2	.	.	PUNCT
american_scientific_journal-7672	1225	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1225	2	)	)	PUNCT
american_scientific_journal-7672	1225	3	ffs	ff	NOUN
american_scientific_journal-7672	1225	4	0,947	0,947	NUM
american_scientific_journal-7672	1226	1	*	*	PUNCT
american_scientific_journal-7672	1226	2	2,579	2,579	NUM
american_scientific_journal-7672	1226	3	1,399	1,399	NUM
american_scientific_journal-7672	1226	4	*	*	PUNCT
american_scientific_journal-7672	1227	1	*	*	PUNCT
american_scientific_journal-7672	1227	2	*	*	PUNCT
american_scientific_journal-7672	1228	1	4,049	4,049	NUM
american_scientific_journal-7672	1228	2	1,271	1,271	NUM
american_scientific_journal-7672	1228	3	*	*	PUNCT
american_scientific_journal-7672	1228	4	*	*	PUNCT
american_scientific_journal-7672	1228	5	3,563	3,563	NUM
american_scientific_journal-7672	1228	6	1,734	1,734	NUM
american_scientific_journal-7672	1228	7	*	*	PUNCT
american_scientific_journal-7672	1228	8	*	*	PUNCT
american_scientific_journal-7672	1228	9	*	*	PUNCT
american_scientific_journal-7672	1228	10	5,655	5,655	NUM
american_scientific_journal-7672	1228	11	2,923	2,923	NUM
american_scientific_journal-7672	1228	12	*	*	PUNCT
american_scientific_journal-7672	1228	13	*	*	PUNCT
american_scientific_journal-7672	1228	14	*	*	PUNCT
american_scientific_journal-7672	1228	15	18,598	18,598	NUM
american_scientific_journal-7672	1228	16	-0,5	-0,5	INTJ
american_scientific_journal-7672	1228	17	-0,49	-0,49	INTJ
american_scientific_journal-7672	1229	1	-0,49	-0,49	INTJ
american_scientific_journal-7672	1230	1	-0,46	-0,46	NOUN
american_scientific_journal-7672	1230	2	-0,45	-0,45	PUNCT
american_scientific_journal-7672	1230	3	(	(	PUNCT
american_scientific_journal-7672	1230	4	*	*	NOUN
american_scientific_journal-7672	1230	5	)	)	PUNCT
american_scientific_journal-7672	1230	6	,	,	PUNCT
american_scientific_journal-7672	1230	7	(	(	PUNCT
american_scientific_journal-7672	1230	8	*	*	PUNCT
american_scientific_journal-7672	1230	9	*	*	PUNCT
american_scientific_journal-7672	1230	10	)	)	PUNCT
american_scientific_journal-7672	1230	11	,	,	PUNCT
american_scientific_journal-7672	1230	12	(	(	PUNCT
american_scientific_journal-7672	1230	13	*	*	PUNCT
american_scientific_journal-7672	1230	14	*	*	PUNCT
american_scientific_journal-7672	1230	15	*	*	PUNCT
american_scientific_journal-7672	1230	16	)	)	PUNCT
american_scientific_journal-7672	1230	17	indicate	indicate	VERB
american_scientific_journal-7672	1230	18	statistically	statistically	ADV
american_scientific_journal-7672	1230	19	significant	significant	ADJ
american_scientific_journal-7672	1230	20	factors	factor	NOUN
american_scientific_journal-7672	1230	21	at	at	ADP
american_scientific_journal-7672	1230	22	10	10	NUM
american_scientific_journal-7672	1230	23	%	%	NOUN
american_scientific_journal-7672	1230	24	,	,	PUNCT
american_scientific_journal-7672	1230	25	5	5	NUM
american_scientific_journal-7672	1230	26	%	%	NOUN
american_scientific_journal-7672	1230	27	and	and	CCONJ
american_scientific_journal-7672	1230	28	1	1	NUM
american_scientific_journal-7672	1230	29	%	%	NOUN
american_scientific_journal-7672	1230	30	(	(	PUNCT
american_scientific_journal-7672	1230	31	two	two	NUM
american_scientific_journal-7672	1230	32	-	-	PUNCT
american_scientific_journal-7672	1230	33	tailed	tailed	ADJ
american_scientific_journal-7672	1230	34	)	)	PUNCT
american_scientific_journal-7672	1230	35	level	level	NOUN
american_scientific_journal-7672	1230	36	respectively	respectively	ADV
american_scientific_journal-7672	1230	37	.	.	PUNCT
american_scientific_journal-7672	1231	1	panel	panel	NOUN
american_scientific_journal-7672	1231	2	b	b	NOUN
american_scientific_journal-7672	1231	3	:	:	PUNCT
american_scientific_journal-7672	1231	4	test	test	NOUN
american_scientific_journal-7672	1231	5	2	2	NUM
american_scientific_journal-7672	1231	6	logistic	logistic	ADJ
american_scientific_journal-7672	1231	7	regression	regression	NOUN
american_scientific_journal-7672	1231	8	1.australia	1.australia	NUM
american_scientific_journal-7672	1231	9	2004	2004	NUM
american_scientific_journal-7672	1231	10	2005	2005	NUM
american_scientific_journal-7672	1231	11	2006	2006	NUM
american_scientific_journal-7672	1231	12	dependent	dependent	ADJ
american_scientific_journal-7672	1231	13	variable	variable	ADJ
american_scientific_journal-7672	1231	14	ffs	ffs	PROPN
american_scientific_journal-7672	1231	15	dependent	dependent	ADJ
american_scientific_journal-7672	1231	16	variable	variable	ADJ
american_scientific_journal-7672	1231	17	ffs	ffs	PROPN
american_scientific_journal-7672	1231	18	dependent	dependent	ADJ
american_scientific_journal-7672	1231	19	variable	variable	ADJ
american_scientific_journal-7672	1231	20	ffs	ffs	NOUN
american_scientific_journal-7672	1231	21	cases	case	NOUN
american_scientific_journal-7672	1231	22	437	437	NUM
american_scientific_journal-7672	1231	23	cases	case	NOUN
american_scientific_journal-7672	1231	24	405	405	NUM
american_scientific_journal-7672	1231	25	cases	case	NOUN
american_scientific_journal-7672	1231	26	443	443	NUM
american_scientific_journal-7672	1231	27	missing	missing	ADJ
american_scientific_journal-7672	1231	28	cases	case	NOUN
american_scientific_journal-7672	1231	29	19	19	NUM
american_scientific_journal-7672	1231	30	missing	miss	VERB
american_scientific_journal-7672	1231	31	cases	case	NOUN
american_scientific_journal-7672	1231	32	51	51	NUM
american_scientific_journal-7672	1231	33	missing	missing	ADJ
american_scientific_journal-7672	1231	34	cases	case	NOUN
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american_scientific_journal-7672	1231	36	total	total	NOUN
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american_scientific_journal-7672	1231	47	rate	rate	NOUN
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american_scientific_journal-7672	1231	50	accuracy	accuracy	NOUN
american_scientific_journal-7672	1231	51	rate	rate	NOUN
american_scientific_journal-7672	1231	52	85,60	85,60	NUM
american_scientific_journal-7672	1231	53	%	%	NOUN
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american_scientific_journal-7672	1233	2	.	.	PUNCT
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american_scientific_journal-7672	1234	2	)	)	PUNCT
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american_scientific_journal-7672	1234	4	.	.	PUNCT
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american_scientific_journal-7672	1235	2	.	.	PUNCT
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american_scientific_journal-7672	1236	2	.	.	PUNCT
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american_scientific_journal-7672	1237	4	.	.	PUNCT
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american_scientific_journal-7672	1238	2	.	.	PUNCT
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american_scientific_journal-7672	1239	2	.	.	PUNCT
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american_scientific_journal-7672	1240	2	)	)	PUNCT
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american_scientific_journal-7672	1240	5	(	(	PUNCT
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american_scientific_journal-7672	1240	7	)	)	PUNCT
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american_scientific_journal-7672	1241	1	*	*	PUNCT
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american_scientific_journal-7672	1241	8	)	)	PUNCT
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american_scientific_journal-7672	1242	6	(	(	PUNCT
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american_scientific_journal-7672	1242	8	)	)	PUNCT
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american_scientific_journal-7672	1243	8	)	)	PUNCT
american_scientific_journal-7672	1243	9	*	*	PUNCT
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american_scientific_journal-7672	1244	3	0,48	0,48	NUM
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american_scientific_journal-7672	1244	6	(	(	PUNCT
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american_scientific_journal-7672	1244	8	)	)	PUNCT
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american_scientific_journal-7672	1245	7	0,156	0,156	NUM
american_scientific_journal-7672	1245	8	)	)	PUNCT
american_scientific_journal-7672	1246	1	*	*	PUNCT
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american_scientific_journal-7672	1246	3	*	*	PUNCT
american_scientific_journal-7672	1246	4	0,347	0,347	NUM
american_scientific_journal-7672	1246	5	lnmv	lnmv	ADJ
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american_scientific_journal-7672	1246	9	)	)	PUNCT
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american_scientific_journal-7672	1247	1	*	*	PUNCT
american_scientific_journal-7672	1247	2	*	*	PUNCT
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american_scientific_journal-7672	1247	6	(	(	PUNCT
american_scientific_journal-7672	1247	7	0,133	0,133	NUM
american_scientific_journal-7672	1247	8	)	)	PUNCT
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american_scientific_journal-7672	1248	5	rosc	rosc	ADJ
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american_scientific_journal-7672	1248	9	)	)	PUNCT
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american_scientific_journal-7672	1249	6	(	(	PUNCT
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american_scientific_journal-7672	1249	8	)	)	PUNCT
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american_scientific_journal-7672	1251	8	)	)	PUNCT
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american_scientific_journal-7672	1252	1	*	*	PUNCT
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american_scientific_journal-7672	1252	3	eps	eps	PROPN
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american_scientific_journal-7672	1252	5	(	(	PUNCT
american_scientific_journal-7672	1252	6	0,510	0,510	NUM
american_scientific_journal-7672	1252	7	)	)	PUNCT
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american_scientific_journal-7672	1253	1	*	*	PUNCT
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american_scientific_journal-7672	1253	5	(	(	PUNCT
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american_scientific_journal-7672	1253	7	)	)	PUNCT
american_scientific_journal-7672	1253	8	*	*	PUNCT
american_scientific_journal-7672	1254	1	*	*	PUNCT
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american_scientific_journal-7672	1254	3	opm	opm	PROPN
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american_scientific_journal-7672	1254	5	(	(	PUNCT
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american_scientific_journal-7672	1254	7	)	)	PUNCT
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american_scientific_journal-7672	1255	4	0,948	0,948	NUM
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american_scientific_journal-7672	1256	1	0,983	0,983	NUM
american_scientific_journal-7672	1256	2	eps	eps	X
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american_scientific_journal-7672	1256	4	(	(	PUNCT
american_scientific_journal-7672	1256	5	0,83	0,83	NUM
american_scientific_journal-7672	1256	6	)	)	PUNCT
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american_scientific_journal-7672	1257	4	eps	eps	PROPN
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american_scientific_journal-7672	1257	6	(	(	PUNCT
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american_scientific_journal-7672	1257	8	)	)	PUNCT
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american_scientific_journal-7672	1259	6	(	(	PUNCT
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american_scientific_journal-7672	1259	8	)	)	PUNCT
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american_scientific_journal-7672	1261	4	qui	qui	X
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american_scientific_journal-7672	1261	6	*	*	PUNCT
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american_scientific_journal-7672	1261	12	*	*	SYM
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american_scientific_journal-7672	1261	16	scientific	scientific	ADJ
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american_scientific_journal-7672	1261	18	journal	journal	NOUN
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american_scientific_journal-7672	1261	50	)	)	PUNCT
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american_scientific_journal-7672	1261	55	)	)	PUNCT
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american_scientific_journal-7672	1262	1	*	*	PUNCT
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american_scientific_journal-7672	1262	7	)	)	PUNCT
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american_scientific_journal-7672	1263	1	*	*	PUNCT
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american_scientific_journal-7672	1263	3	constant	constant	ADJ
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american_scientific_journal-7672	1263	5	(	(	PUNCT
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american_scientific_journal-7672	1263	7	)	)	PUNCT
american_scientific_journal-7672	1263	8	*	*	PUNCT
american_scientific_journal-7672	1264	1	2,185	2,185	NUM
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american_scientific_journal-7672	1264	4	(	(	PUNCT
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american_scientific_journal-7672	1266	6	(	(	PUNCT
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american_scientific_journal-7672	1266	8	)	)	PUNCT
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american_scientific_journal-7672	1267	2	*	*	PUNCT
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american_scientific_journal-7672	1267	4	clsfu	clsfu	NOUN
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american_scientific_journal-7672	1267	6	(	(	PUNCT
american_scientific_journal-7672	1267	7	0,147	0,147	NUM
american_scientific_journal-7672	1267	8	)	)	PUNCT
american_scientific_journal-7672	1268	1	*	*	PUNCT
american_scientific_journal-7672	1269	1	*	*	PUNCT
american_scientific_journal-7672	1269	2	1,432	1,432	NUM
american_scientific_journal-7672	1269	3	clsfu	clsfu	NOUN
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american_scientific_journal-7672	1269	5	(	(	PUNCT
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american_scientific_journal-7672	1269	7	)	)	PUNCT
american_scientific_journal-7672	1269	8	*	*	PUNCT
american_scientific_journal-7672	1270	1	2,39	2,39	ADV
american_scientific_journal-7672	1270	2	constant	constant	ADJ
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american_scientific_journal-7672	1270	4	(	(	PUNCT
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american_scientific_journal-7672	1270	6	)	)	PUNCT
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american_scientific_journal-7672	1271	1	(	(	PUNCT
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american_scientific_journal-7672	1271	3	)	)	PUNCT
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american_scientific_journal-7672	1273	5	(	(	PUNCT
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american_scientific_journal-7672	1273	7	)	)	PUNCT
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american_scientific_journal-7672	1274	1	*	*	PUNCT
american_scientific_journal-7672	1274	2	0,42	0,42	NUM
american_scientific_journal-7672	1274	3	2007	2007	NUM
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american_scientific_journal-7672	1275	1	dependent	dependent	ADJ
american_scientific_journal-7672	1275	2	variable	variable	ADJ
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american_scientific_journal-7672	1275	4	dependent	dependent	ADJ
american_scientific_journal-7672	1275	5	variable	variable	ADJ
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american_scientific_journal-7672	1275	11	included	include	VERB
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american_scientific_journal-7672	1275	17	in	in	ADP
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american_scientific_journal-7672	1275	21	included	include	VERB
american_scientific_journal-7672	1275	22	in	in	ADP
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american_scientific_journal-7672	1275	24	435	435	NUM
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american_scientific_journal-7672	1275	27	0	0	NUM
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american_scientific_journal-7672	1275	30	19	19	NUM
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american_scientific_journal-7672	1275	35	456	456	NUM
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american_scientific_journal-7672	1275	39	456	456	NUM
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american_scientific_journal-7672	1275	45	rate	rate	NOUN
american_scientific_journal-7672	1275	46	74,60	74,60	VERB
american_scientific_journal-7672	1275	47	%	%	NOUN
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american_scientific_journal-7672	1275	49	rate	rate	NOUN
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american_scientific_journal-7672	1275	51	%	%	NOUN
american_scientific_journal-7672	1275	52	var	var	NOUN
american_scientific_journal-7672	1275	53	.	.	PUNCT
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american_scientific_journal-7672	1276	2	.	.	PUNCT
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american_scientific_journal-7672	1277	2	.	.	PUNCT
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american_scientific_journal-7672	1278	2	)	)	PUNCT
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american_scientific_journal-7672	1278	4	.	.	PUNCT
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american_scientific_journal-7672	1281	4	.	.	PUNCT
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american_scientific_journal-7672	1282	2	.	.	PUNCT
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american_scientific_journal-7672	1283	2	.	.	PUNCT
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american_scientific_journal-7672	1284	2	)	)	PUNCT
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american_scientific_journal-7672	1284	5	*	*	PUNCT
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american_scientific_journal-7672	1284	26	)	)	PUNCT
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american_scientific_journal-7672	1284	29	)	)	PUNCT
american_scientific_journal-7672	1284	30	navsh	navsh	ADV
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american_scientific_journal-7672	1285	6	navsh	navsh	ADJ
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american_scientific_journal-7672	1285	8	*	*	PUNCT
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american_scientific_journal-7672	1286	2	*	*	PUNCT
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american_scientific_journal-7672	1286	8	*	*	X
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american_scientific_journal-7672	1286	10	(	(	PUNCT
american_scientific_journal-7672	1286	11	0,450	0,450	NUM
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american_scientific_journal-7672	1286	14	0,191	0,191	NUM
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american_scientific_journal-7672	1286	16	(	(	PUNCT
american_scientific_journal-7672	1286	17	0,123	0,123	NUM
american_scientific_journal-7672	1286	18	)	)	PUNCT
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american_scientific_journal-7672	1287	5	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1288	3	*	*	X
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american_scientific_journal-7672	1289	2	*	*	PUNCT
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american_scientific_journal-7672	1289	10	(	(	PUNCT
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american_scientific_journal-7672	1289	13	rosc	rosc	ADJ
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american_scientific_journal-7672	1290	8	*	*	PUNCT
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american_scientific_journal-7672	1290	10	rosc	rosc	ADJ
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american_scientific_journal-7672	1291	4	0,695	0,695	NUM
american_scientific_journal-7672	1291	5	(	(	PUNCT
american_scientific_journal-7672	1291	6	0,342	0,342	NUM
american_scientific_journal-7672	1291	7	)	)	PUNCT
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american_scientific_journal-7672	1291	10	)	)	PUNCT
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american_scientific_journal-7672	1291	13	)	)	PUNCT
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american_scientific_journal-7672	1291	16	*	*	PUNCT
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american_scientific_journal-7672	1292	2	*	*	PUNCT
american_scientific_journal-7672	1292	3	0,032	0,032	NUM
american_scientific_journal-7672	1292	4	eps	ep	NOUN
american_scientific_journal-7672	1292	5	-3,782	-3,782	NUM
american_scientific_journal-7672	1292	6	*	*	PUNCT
american_scientific_journal-7672	1292	7	*	*	PUNCT
american_scientific_journal-7672	1292	8	*	*	PUNCT
american_scientific_journal-7672	1292	9	0,023	0,023	NUM
american_scientific_journal-7672	1292	10	eps	eps	X
american_scientific_journal-7672	1292	11	-0,079	-0,079	NOUN
american_scientific_journal-7672	1292	12	*	*	PUNCT
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american_scientific_journal-7672	1292	21	)	)	PUNCT
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american_scientific_journal-7672	1292	24	)	)	PUNCT
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american_scientific_journal-7672	1292	26	-0,048	-0,048	INTJ
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american_scientific_journal-7672	1293	5	cur	cur	VERB
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american_scientific_journal-7672	1293	7	*	*	NOUN
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american_scientific_journal-7672	1301	35	2006	2006	NUM
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american_scientific_journal-7672	1301	40	variable	variable	ADJ
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american_scientific_journal-7672	1301	42	dependent	dependent	ADJ
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american_scientific_journal-7672	1301	46	included	include	VERB
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american_scientific_journal-7672	1312	2	*	*	PUNCT
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american_scientific_journal-7672	1312	17	)	)	PUNCT
american_scientific_journal-7672	1312	18	(	(	PUNCT
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american_scientific_journal-7672	1312	20	)	)	PUNCT
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american_scientific_journal-7672	1312	25	*	*	PUNCT
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american_scientific_journal-7672	1312	27	plowb	plowb	VERB
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american_scientific_journal-7672	1313	1	*	*	PUNCT
american_scientific_journal-7672	1314	1	*	*	PUNCT
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american_scientific_journal-7672	1314	5	*	*	PUNCT
american_scientific_journal-7672	1314	6	*	*	NOUN
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american_scientific_journal-7672	1314	10	)	)	PUNCT
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american_scientific_journal-7672	1314	12	0,059	0,059	NUM
american_scientific_journal-7672	1314	13	)	)	PUNCT
american_scientific_journal-7672	1314	14	(	(	PUNCT
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american_scientific_journal-7672	1314	16	)	)	PUNCT
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american_scientific_journal-7672	1315	1	*	*	PUNCT
american_scientific_journal-7672	1316	1	*	*	PUNCT
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american_scientific_journal-7672	1316	3	rosc	rosc	ADJ
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american_scientific_journal-7672	1316	5	*	*	PUNCT
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american_scientific_journal-7672	1316	7	*	*	PROPN
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american_scientific_journal-7672	1316	9	plowb	plowb	NOUN
american_scientific_journal-7672	1316	10	0,565	0,565	NUM
american_scientific_journal-7672	1316	11	*	*	PUNCT
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american_scientific_journal-7672	1316	13	*	*	PUNCT
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american_scientific_journal-7672	1316	16	academic	academic	ADJ
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american_scientific_journal-7672	1316	20	for	for	ADP
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american_scientific_journal-7672	1316	22	,	,	PUNCT
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american_scientific_journal-7672	1316	24	,	,	PUNCT
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american_scientific_journal-7672	1316	27	(	(	PUNCT
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american_scientific_journal-7672	1316	30	(	(	PUNCT
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american_scientific_journal-7672	1316	32	)	)	PUNCT
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american_scientific_journal-7672	1316	40	-	-	SYM
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american_scientific_journal-7672	1316	45	)	)	PUNCT
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american_scientific_journal-7672	1316	48	)	)	PUNCT
american_scientific_journal-7672	1316	49	(	(	PUNCT
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american_scientific_journal-7672	1316	51	)	)	PUNCT
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american_scientific_journal-7672	1317	1	*	*	PUNCT
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american_scientific_journal-7672	1317	5	cur	cur	VERB
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american_scientific_journal-7672	1318	1	*	*	PUNCT
american_scientific_journal-7672	1318	2	*	*	NOUN
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american_scientific_journal-7672	1318	4	cur	cur	NOUN
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american_scientific_journal-7672	1319	2	*	*	PROPN
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american_scientific_journal-7672	1319	4	(	(	PUNCT
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american_scientific_journal-7672	1319	6	)	)	PUNCT
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american_scientific_journal-7672	1319	9	)	)	PUNCT
american_scientific_journal-7672	1319	10	(	(	PUNCT
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american_scientific_journal-7672	1319	12	)	)	PUNCT
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american_scientific_journal-7672	1320	5	*	*	PUNCT
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american_scientific_journal-7672	1321	1	*	*	PUNCT
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american_scientific_journal-7672	1321	6	*	*	PUNCT
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american_scientific_journal-7672	1321	8	*	*	PUNCT
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american_scientific_journal-7672	1323	3	*	*	PUNCT
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american_scientific_journal-7672	1323	7	)	)	PUNCT
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american_scientific_journal-7672	1323	13	(	(	PUNCT
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american_scientific_journal-7672	1333	17	)	)	PUNCT
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american_scientific_journal-7672	1333	19	0,143	0,143	NOUN
american_scientific_journal-7672	1333	20	)	)	PUNCT
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american_scientific_journal-7672	1333	23	)	)	PUNCT
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american_scientific_journal-7672	1333	33	*	*	SYM
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american_scientific_journal-7672	1333	42	)	)	PUNCT
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american_scientific_journal-7672	1333	45	)	)	PUNCT
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american_scientific_journal-7672	1333	48	)	)	PUNCT
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american_scientific_journal-7672	1333	50	1,029	1,029	NUM
american_scientific_journal-7672	1333	51	*	*	PUNCT
american_scientific_journal-7672	1333	52	*	*	PUNCT
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american_scientific_journal-7672	1334	1	*	*	PUNCT
american_scientific_journal-7672	1334	2	*	*	X
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american_scientific_journal-7672	1334	5	1,663	1,663	NUM
american_scientific_journal-7672	1334	6	*	*	PUNCT
american_scientific_journal-7672	1334	7	*	*	SYM
american_scientific_journal-7672	1334	8	5,274	5,274	NUM
american_scientific_journal-7672	1334	9	(	(	PUNCT
american_scientific_journal-7672	1334	10	0,414	0,414	NUM
american_scientific_journal-7672	1334	11	)	)	PUNCT
american_scientific_journal-7672	1334	12	(	(	PUNCT
american_scientific_journal-7672	1334	13	0,257	0,257	NUM
american_scientific_journal-7672	1334	14	)	)	PUNCT
american_scientific_journal-7672	1334	15	(	(	PUNCT
american_scientific_journal-7672	1334	16	0,697	0,697	NUM
american_scientific_journal-7672	1334	17	)	)	PUNCT
american_scientific_journal-7672	1334	18	qui	qui	X
american_scientific_journal-7672	1335	1	2,059	2,059	NUM
american_scientific_journal-7672	1335	2	*	*	PUNCT
american_scientific_journal-7672	1335	3	*	*	PUNCT
american_scientific_journal-7672	1335	4	7,834	7,834	NUM
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american_scientific_journal-7672	1335	7	*	*	PUNCT
american_scientific_journal-7672	1335	8	0,020	0,020	NUM
american_scientific_journal-7672	1335	9	divcov	divcov	NOUN
american_scientific_journal-7672	1335	10	-0,085	-0,085	PROPN
american_scientific_journal-7672	1335	11	*	*	PUNCT
american_scientific_journal-7672	1335	12	0,918	0,918	PROPN
american_scientific_journal-7672	1335	13	(	(	PUNCT
american_scientific_journal-7672	1335	14	0,871	0,871	NUM
american_scientific_journal-7672	1335	15	)	)	PUNCT
american_scientific_journal-7672	1335	16	(	(	PUNCT
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american_scientific_journal-7672	1335	18	)	)	PUNCT
american_scientific_journal-7672	1335	19	(	(	PUNCT
american_scientific_journal-7672	1335	20	0,045	0,045	NUM
american_scientific_journal-7672	1335	21	)	)	PUNCT
american_scientific_journal-7672	1335	22	stockt	stockt	VERB
american_scientific_journal-7672	1335	23	0,412	0,412	NUM
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american_scientific_journal-7672	1336	2	*	*	SYM
american_scientific_journal-7672	1336	3	1,510	1,510	NUM
american_scientific_journal-7672	1336	4	cur	cur	NOUN
american_scientific_journal-7672	1336	5	-0,645	-0,645	PROPN
american_scientific_journal-7672	1337	1	*	*	PUNCT
american_scientific_journal-7672	1337	2	*	*	PUNCT
american_scientific_journal-7672	1337	3	0,525	0,525	PRON
american_scientific_journal-7672	1337	4	plowb	plowb	VERB
american_scientific_journal-7672	1337	5	-0,029	-0,029	NOUN
american_scientific_journal-7672	1337	6	*	*	PUNCT
american_scientific_journal-7672	1337	7	*	*	PUNCT
american_scientific_journal-7672	1337	8	0,972	0,972	NUM
american_scientific_journal-7672	1337	9	(	(	PUNCT
american_scientific_journal-7672	1337	10	0,184	0,184	NUM
american_scientific_journal-7672	1337	11	)	)	PUNCT
american_scientific_journal-7672	1337	12	(	(	PUNCT
american_scientific_journal-7672	1337	13	0,277	0,277	NOUN
american_scientific_journal-7672	1337	14	)	)	PUNCT
american_scientific_journal-7672	1337	15	(	(	PUNCT
american_scientific_journal-7672	1337	16	0,011	0,011	NUM
american_scientific_journal-7672	1337	17	)	)	PUNCT
american_scientific_journal-7672	1337	18	etl	etl	NOUN
american_scientific_journal-7672	1337	19	0,785	0,785	NUM
american_scientific_journal-7672	1337	20	*	*	PUNCT
american_scientific_journal-7672	1337	21	*	*	SYM
american_scientific_journal-7672	1337	22	2,193	2,193	NUM
american_scientific_journal-7672	1337	23	cfsh	cfsh	ADJ
american_scientific_journal-7672	1337	24	-0,278	-0,278	NOUN
american_scientific_journal-7672	1337	25	*	*	PUNCT
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american_scientific_journal-7672	1337	28	-5,815	-5,815	NOUN
american_scientific_journal-7672	1337	29	*	*	PUNCT
american_scientific_journal-7672	1337	30	*	*	PUNCT
american_scientific_journal-7672	1337	31	*	*	PUNCT
american_scientific_journal-7672	1337	32	0,003	0,003	NUM
american_scientific_journal-7672	1337	33	(	(	PUNCT
american_scientific_journal-7672	1337	34	0,336	0,336	NUM
american_scientific_journal-7672	1337	35	)	)	PUNCT
american_scientific_journal-7672	1337	36	(	(	PUNCT
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american_scientific_journal-7672	1337	38	)	)	PUNCT
american_scientific_journal-7672	1337	39	(	(	PUNCT
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american_scientific_journal-7672	1337	41	)	)	PUNCT
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american_scientific_journal-7672	1337	43	0,630	0,630	NUM
american_scientific_journal-7672	1337	44	*	*	PUNCT
american_scientific_journal-7672	1337	45	*	*	PUNCT
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american_scientific_journal-7672	1337	47	debt	debt	NOUN
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american_scientific_journal-7672	1337	49	*	*	PUNCT
american_scientific_journal-7672	1337	50	*	*	X
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american_scientific_journal-7672	1337	52	eps	eps	PROPN
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american_scientific_journal-7672	1337	54	*	*	PUNCT
american_scientific_journal-7672	1337	55	0,861	0,861	NUM
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american_scientific_journal-7672	1337	58	)	)	PUNCT
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american_scientific_journal-7672	1337	64	)	)	PUNCT
american_scientific_journal-7672	1337	65	clsfu	clsfu	NOUN
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american_scientific_journal-7672	1337	68	*	*	SYM
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american_scientific_journal-7672	1337	72	*	*	PUNCT
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american_scientific_journal-7672	1337	74	*	*	X
american_scientific_journal-7672	1337	75	0,687	0,687	NUM
american_scientific_journal-7672	1337	76	roce	roce	NOUN
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american_scientific_journal-7672	1337	78	*	*	PUNCT
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american_scientific_journal-7672	1337	90	constant	constant	ADJ
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american_scientific_journal-7672	1337	99	tlsfu	tlsfu	NOUN
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american_scientific_journal-7672	1337	117	cgear	cgear	NOUN
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american_scientific_journal-7672	1338	1	*	*	PUNCT
american_scientific_journal-7672	1338	2	*	*	SYM
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american_scientific_journal-7672	1338	4	(	(	PUNCT
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american_scientific_journal-7672	1338	6	)	)	PUNCT
american_scientific_journal-7672	1338	7	(	(	PUNCT
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american_scientific_journal-7672	1338	9	)	)	PUNCT
american_scientific_journal-7672	1338	10	constant	constant	ADJ
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american_scientific_journal-7672	1338	12	*	*	PUNCT
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american_scientific_journal-7672	1338	14	*	*	PUNCT
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american_scientific_journal-7672	1338	16	(	(	PUNCT
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american_scientific_journal-7672	1338	18	)	)	PUNCT
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american_scientific_journal-7672	1338	20	2004	2004	NUM
american_scientific_journal-7672	1338	21	2005	2005	NUM
american_scientific_journal-7672	1338	22	2006	2006	NUM
american_scientific_journal-7672	1338	23	dependent	dependent	ADJ
american_scientific_journal-7672	1338	24	variable	variable	ADJ
american_scientific_journal-7672	1338	25	ffs	ffs	PROPN
american_scientific_journal-7672	1338	26	dependent	dependent	ADJ
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american_scientific_journal-7672	1338	29	dependent	dependent	ADJ
american_scientific_journal-7672	1338	30	variable	variable	ADJ
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american_scientific_journal-7672	1338	34	in	in	ADP
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american_scientific_journal-7672	1338	37	cases	case	NOUN
american_scientific_journal-7672	1338	38	included	include	VERB
american_scientific_journal-7672	1338	39	in	in	ADP
american_scientific_journal-7672	1338	40	analysis	analysis	NOUN
american_scientific_journal-7672	1338	41	198	198	NUM
american_scientific_journal-7672	1338	42	cases	case	NOUN
american_scientific_journal-7672	1338	43	included	include	VERB
american_scientific_journal-7672	1338	44	in	in	ADP
american_scientific_journal-7672	1338	45	analysis	analysis	NOUN
american_scientific_journal-7672	1338	46	201	201	NUM
american_scientific_journal-7672	1338	47	missing	missing	ADJ
american_scientific_journal-7672	1338	48	cases	case	NOUN
american_scientific_journal-7672	1338	49	6	6	NUM
american_scientific_journal-7672	1338	50	missing	missing	ADJ
american_scientific_journal-7672	1338	51	cases	case	NOUN
american_scientific_journal-7672	1338	52	7	7	NUM
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american_scientific_journal-7672	1338	54	cases	case	NOUN
american_scientific_journal-7672	1338	55	4	4	NUM
american_scientific_journal-7672	1338	56	total	total	NOUN
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american_scientific_journal-7672	1338	75	.	.	PUNCT
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american_scientific_journal-7672	1340	2	.	.	PUNCT
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american_scientific_journal-7672	1345	2	.	.	PUNCT
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american_scientific_journal-7672	1346	2	.	.	PUNCT
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american_scientific_journal-7672	1380	12	)	)	PUNCT
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american_scientific_journal-7672	1386	12	*	*	PUNCT
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american_scientific_journal-7672	1386	16	constant	constant	ADJ
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american_scientific_journal-7672	1389	5	(	(	PUNCT
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american_scientific_journal-7672	1389	7	)	)	PUNCT
american_scientific_journal-7672	1389	8	constant	constant	ADJ
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american_scientific_journal-7672	1389	10	*	*	SYM
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american_scientific_journal-7672	1390	2	(	(	PUNCT
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american_scientific_journal-7672	1390	6	2004	2004	NUM
american_scientific_journal-7672	1390	7	2005	2005	NUM
american_scientific_journal-7672	1390	8	2006	2006	NUM
american_scientific_journal-7672	1390	9	dependent	dependent	ADJ
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american_scientific_journal-7672	1390	25	in	in	ADP
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american_scientific_journal-7672	1390	54	94,80	94,80	NUM
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american_scientific_journal-7672	1390	56	accuracy	accuracy	NOUN
american_scientific_journal-7672	1390	57	rate	rate	NOUN
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american_scientific_journal-7672	1390	61	.	.	PUNCT
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american_scientific_journal-7672	1392	2	.	.	PUNCT
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american_scientific_journal-7672	1393	4	.	.	PUNCT
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american_scientific_journal-7672	1394	2	.	.	PUNCT
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american_scientific_journal-7672	1395	2	.	.	PUNCT
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american_scientific_journal-7672	1396	4	.	.	PUNCT
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american_scientific_journal-7672	1397	2	.	.	PUNCT
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american_scientific_journal-7672	1402	26	-	-	SYM
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american_scientific_journal-7672	1407	1	*	*	PUNCT
american_scientific_journal-7672	1407	2	*	*	PUNCT
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american_scientific_journal-7672	1407	16	constant	constant	ADJ
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american_scientific_journal-7672	1407	18	*	*	NUM
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american_scientific_journal-7672	1407	25	(	(	PUNCT
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american_scientific_journal-7672	1407	30	)	)	PUNCT
american_scientific_journal-7672	1407	31	constant	constant	ADJ
american_scientific_journal-7672	1407	32	3,173	3,173	NUM
american_scientific_journal-7672	1407	33	*	*	PUNCT
american_scientific_journal-7672	1408	1	*	*	PUNCT
american_scientific_journal-7672	1408	2	*	*	X
american_scientific_journal-7672	1408	3	23,876	23,876	NUM
american_scientific_journal-7672	1408	4	(	(	PUNCT
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american_scientific_journal-7672	1408	6	)	)	PUNCT
american_scientific_journal-7672	1408	7	2007	2007	NUM
american_scientific_journal-7672	1408	8	2008	2008	NUM
american_scientific_journal-7672	1408	9	2009	2009	NUM
american_scientific_journal-7672	1408	10	dependent	dependent	ADJ
american_scientific_journal-7672	1408	11	variable	variable	ADJ
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american_scientific_journal-7672	1408	13	dependent	dependent	ADJ
american_scientific_journal-7672	1408	14	variable	variable	ADJ
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american_scientific_journal-7672	1408	16	dependent	dependent	ADJ
american_scientific_journal-7672	1408	17	variable	variable	ADJ
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american_scientific_journal-7672	1408	19	cases	case	NOUN
american_scientific_journal-7672	1408	20	included	include	VERB
american_scientific_journal-7672	1408	21	in	in	ADP
american_scientific_journal-7672	1408	22	analysis	analysis	NOUN
american_scientific_journal-7672	1408	23	286	286	NUM
american_scientific_journal-7672	1408	24	cases	case	NOUN
american_scientific_journal-7672	1408	25	included	include	VERB
american_scientific_journal-7672	1408	26	in	in	ADP
american_scientific_journal-7672	1408	27	analysis	analysis	NOUN
american_scientific_journal-7672	1408	28	253	253	NUM
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american_scientific_journal-7672	1408	30	included	include	VERB
american_scientific_journal-7672	1408	31	in	in	ADP
american_scientific_journal-7672	1408	32	analysis	analysis	NOUN
american_scientific_journal-7672	1408	33	271	271	NUM
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american_scientific_journal-7672	1408	36	11	11	NUM
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american_scientific_journal-7672	1408	39	44	44	NUM
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american_scientific_journal-7672	1408	42	26	26	NUM
american_scientific_journal-7672	1408	43	total	total	ADJ
american_scientific_journal-7672	1408	44	297	297	NUM
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american_scientific_journal-7672	1408	50	rate	rate	NOUN
american_scientific_journal-7672	1408	51	93,00	93,00	NUM
american_scientific_journal-7672	1408	52	%	%	NOUN
american_scientific_journal-7672	1408	53	accuracy	accuracy	NOUN
american_scientific_journal-7672	1408	54	rate	rate	NOUN
american_scientific_journal-7672	1408	55	88,10	88,10	NUM
american_scientific_journal-7672	1408	56	%	%	NOUN
american_scientific_journal-7672	1408	57	accuracy	accuracy	NOUN
american_scientific_journal-7672	1408	58	rate	rate	NOUN
american_scientific_journal-7672	1408	59	78,60	78,60	NUM
american_scientific_journal-7672	1408	60	%	%	NOUN
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american_scientific_journal-7672	1408	62	.	.	PUNCT
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american_scientific_journal-7672	1409	2	.	.	PUNCT
american_scientific_journal-7672	1410	1	sig	sig	PROPN
american_scientific_journal-7672	1410	2	.	.	PUNCT
american_scientific_journal-7672	1411	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1411	2	)	)	PUNCT
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american_scientific_journal-7672	1411	4	.	.	PUNCT
american_scientific_journal-7672	1412	1	coef	coef	PROPN
american_scientific_journal-7672	1412	2	.	.	PUNCT
american_scientific_journal-7672	1413	1	sig	sig	PROPN
american_scientific_journal-7672	1413	2	.	.	PUNCT
american_scientific_journal-7672	1414	1	exp(b	exp(b	NUM
american_scientific_journal-7672	1414	2	)	)	PUNCT
american_scientific_journal-7672	1414	3	var	var	NOUN
american_scientific_journal-7672	1414	4	.	.	PUNCT
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american_scientific_journal-7672	1415	2	.	.	PUNCT
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american_scientific_journal-7672	1416	2	.	.	PUNCT
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american_scientific_journal-7672	1417	2	)	)	PUNCT
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american_scientific_journal-7672	1418	3	*	*	PUNCT
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american_scientific_journal-7672	1418	13	*	*	PUNCT
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american_scientific_journal-7672	1419	2	*	*	PUNCT
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american_scientific_journal-7672	1419	4	(	(	PUNCT
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american_scientific_journal-7672	1419	6	)	)	PUNCT
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american_scientific_journal-7672	1419	9	)	)	PUNCT
american_scientific_journal-7672	1419	10	(	(	PUNCT
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american_scientific_journal-7672	1419	12	)	)	PUNCT
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american_scientific_journal-7672	1419	15	*	*	PUNCT
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american_scientific_journal-7672	1419	19	ressfu	ressfu	NOUN
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american_scientific_journal-7672	1420	1	*	*	PUNCT
american_scientific_journal-7672	1420	2	*	*	SYM
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american_scientific_journal-7672	1420	6	*	*	PUNCT
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american_scientific_journal-7672	1420	8	(	(	PUNCT
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american_scientific_journal-7672	1420	13	)	)	PUNCT
american_scientific_journal-7672	1420	14	(	(	PUNCT
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american_scientific_journal-7672	1420	16	)	)	PUNCT
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american_scientific_journal-7672	1420	19	*	*	PUNCT
american_scientific_journal-7672	1420	20	*	*	SYM
american_scientific_journal-7672	1420	21	0,039	0,039	NUM
american_scientific_journal-7672	1420	22	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1420	24	*	*	PUNCT
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american_scientific_journal-7672	1420	28	*	*	NOUN
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american_scientific_journal-7672	1420	30	(	(	PUNCT
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american_scientific_journal-7672	1420	35	)	)	PUNCT
american_scientific_journal-7672	1420	36	(	(	PUNCT
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american_scientific_journal-7672	1420	38	)	)	PUNCT
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american_scientific_journal-7672	1422	3	*	*	PUNCT
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american_scientific_journal-7672	1423	1	*	*	PUNCT
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american_scientific_journal-7672	1424	2	*	*	NOUN
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american_scientific_journal-7672	1424	6	*	*	PUNCT
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american_scientific_journal-7672	1426	4	cur	cur	VERB
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american_scientific_journal-7672	1426	12	*	*	PUNCT
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american_scientific_journal-7672	1426	20	(	(	PUNCT
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american_scientific_journal-7672	1426	23	cur	cur	VERB
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american_scientific_journal-7672	1426	25	*	*	PUNCT
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american_scientific_journal-7672	1426	30	*	*	X
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american_scientific_journal-7672	1427	3	(	(	PUNCT
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american_scientific_journal-7672	1428	5	constant	constant	ADJ
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american_scientific_journal-7672	1428	7	*	*	SYM
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american_scientific_journal-7672	1431	6	(	(	PUNCT
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american_scientific_journal-7672	1431	8	)	)	PUNCT
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american_scientific_journal-7672	1432	2	*	*	PUNCT
american_scientific_journal-7672	1432	3	*	*	PUNCT
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american_scientific_journal-7672	1432	7	*	*	PUNCT
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american_scientific_journal-7672	1432	9	(	(	PUNCT
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american_scientific_journal-7672	1432	12	(	(	PUNCT
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american_scientific_journal-7672	1432	20	(	(	PUNCT
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american_scientific_journal-7672	1432	22	)	)	PUNCT
american_scientific_journal-7672	1432	23	(	(	PUNCT
american_scientific_journal-7672	1432	24	*	*	NOUN
american_scientific_journal-7672	1432	25	)	)	PUNCT
american_scientific_journal-7672	1432	26	,	,	PUNCT
american_scientific_journal-7672	1432	27	(	(	PUNCT
american_scientific_journal-7672	1432	28	*	*	PUNCT
american_scientific_journal-7672	1432	29	*	*	PUNCT
american_scientific_journal-7672	1432	30	)	)	PUNCT
american_scientific_journal-7672	1432	31	,	,	PUNCT
american_scientific_journal-7672	1432	32	(	(	PUNCT
american_scientific_journal-7672	1432	33	*	*	PUNCT
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american_scientific_journal-7672	1432	36	)	)	PUNCT
american_scientific_journal-7672	1432	37	indicate	indicate	VERB
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american_scientific_journal-7672	1432	40	factors	factor	NOUN
american_scientific_journal-7672	1432	41	at	at	ADP
american_scientific_journal-7672	1432	42	10	10	NUM
american_scientific_journal-7672	1432	43	%	%	NOUN
american_scientific_journal-7672	1432	44	,	,	PUNCT
american_scientific_journal-7672	1432	45	5	5	NUM
american_scientific_journal-7672	1432	46	%	%	NOUN
american_scientific_journal-7672	1432	47	and	and	CCONJ
american_scientific_journal-7672	1432	48	1	1	NUM
american_scientific_journal-7672	1432	49	%	%	NOUN
american_scientific_journal-7672	1432	50	(	(	PUNCT
american_scientific_journal-7672	1432	51	two	two	NUM
american_scientific_journal-7672	1432	52	-	-	PUNCT
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american_scientific_journal-7672	1432	54	)	)	PUNCT
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american_scientific_journal-7672	1432	57	.	.	PUNCT
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american_scientific_journal-7672	1433	2	academic	academic	ADJ
american_scientific_journal-7672	1433	3	scientific	scientific	ADJ
american_scientific_journal-7672	1433	4	research	research	NOUN
american_scientific_journal-7672	1433	5	journal	journal	NOUN
american_scientific_journal-7672	1433	6	for	for	ADP
american_scientific_journal-7672	1433	7	engineering	engineering	NOUN
american_scientific_journal-7672	1433	8	,	,	PUNCT
american_scientific_journal-7672	1433	9	technology	technology	NOUN
american_scientific_journal-7672	1433	10	,	,	PUNCT
american_scientific_journal-7672	1433	11	and	and	CCONJ
american_scientific_journal-7672	1433	12	sciences	science	NOUN
american_scientific_journal-7672	1433	13	(	(	PUNCT
american_scientific_journal-7672	1433	14	asrjets	asrjet	NOUN
american_scientific_journal-7672	1433	15	)	)	PUNCT
american_scientific_journal-7672	1433	16	(	(	PUNCT
american_scientific_journal-7672	1433	17	2022	2022	NUM
american_scientific_journal-7672	1433	18	)	)	PUNCT
american_scientific_journal-7672	1433	19	volume	volume	NOUN
american_scientific_journal-7672	1433	20	89	89	NUM
american_scientific_journal-7672	1433	21	,	,	PUNCT
american_scientific_journal-7672	1433	22	no1	no1	PROPN
american_scientific_journal-7672	1433	23	,	,	PUNCT
american_scientific_journal-7672	1433	24	pp	pp	ADV
american_scientific_journal-7672	1433	25	73	73	NUM
american_scientific_journal-7672	1433	26	-	-	SYM
american_scientific_journal-7672	1433	27	123	123	NUM
american_scientific_journal-7672	1433	28	116	116	NUM
american_scientific_journal-7672	1433	29	table	table	NOUN
american_scientific_journal-7672	1433	30	4	4	NUM
american_scientific_journal-7672	1433	31	:	:	PUNCT
american_scientific_journal-7672	1433	32	jones	jones	PROPN
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american_scientific_journal-7672	1433	34	(	(	PUNCT
american_scientific_journal-7672	1433	35	h2	h2	NOUN
american_scientific_journal-7672	1433	36	)	)	PUNCT
american_scientific_journal-7672	1433	37	level-2	level-2	PROPN
american_scientific_journal-7672	1433	38	longitudinal	longitudinal	ADJ
american_scientific_journal-7672	1433	39	analysis	analysis	NOUN
american_scientific_journal-7672	1433	40	model	model	NOUN
american_scientific_journal-7672	1433	41	dimension	dimension	NOUN
american_scientific_journal-7672	1433	42	levels	level	NOUN
american_scientific_journal-7672	1433	43	covariance	covariance	VERB
american_scientific_journal-7672	1433	44	parameters	parameter	NOUN
american_scientific_journal-7672	1433	45	fixed	fix	VERB
american_scientific_journal-7672	1433	46	effects	effect	NOUN
american_scientific_journal-7672	1433	47	intercept	intercept	VERB
american_scientific_journal-7672	1433	48	1	1	NUM
american_scientific_journal-7672	1433	49	1	1	NUM
american_scientific_journal-7672	1433	50	ffs	ff	NOUN
american_scientific_journal-7672	1433	51	2	2	NUM
american_scientific_journal-7672	1433	52	1	1	NUM
american_scientific_journal-7672	1433	53	time	time	NOUN
american_scientific_journal-7672	1433	54	1	1	NUM
american_scientific_journal-7672	1433	55	1	1	NUM
american_scientific_journal-7672	1433	56	ffs	ff	NOUN
american_scientific_journal-7672	1433	57	*	*	PUNCT
american_scientific_journal-7672	1433	58	time	time	NOUN
american_scientific_journal-7672	1433	59	2	2	NUM
american_scientific_journal-7672	1433	60	1	1	NUM
american_scientific_journal-7672	1433	61	random	random	ADJ
american_scientific_journal-7672	1433	62	effects	effect	NOUN
american_scientific_journal-7672	1433	63	intercept	intercept	VERB
american_scientific_journal-7672	1433	64	+	+	CCONJ
american_scientific_journal-7672	1433	65	time	time	NOUN
american_scientific_journal-7672	1433	66	2	2	NUM
american_scientific_journal-7672	1433	67	unstructured	unstructured	ADJ
american_scientific_journal-7672	1433	68	3	3	NUM
american_scientific_journal-7672	1433	69	repeated	repeat	VERB
american_scientific_journal-7672	1433	70	effects	effect	NOUN
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american_scientific_journal-7672	1433	72	6	6	NUM
american_scientific_journal-7672	1433	73	first	first	ADJ
american_scientific_journal-7672	1433	74	-	-	PUNCT
american_scientific_journal-7672	1433	75	order	order	NOUN
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american_scientific_journal-7672	1433	77	2	2	NUM
american_scientific_journal-7672	1433	78	total	total	NOUN
american_scientific_journal-7672	1433	79	14	14	NUM
american_scientific_journal-7672	1433	80	9	9	NUM
american_scientific_journal-7672	1433	81	australia	australia	PROPN
american_scientific_journal-7672	1433	82	germany	germany	PROPN
american_scientific_journal-7672	1433	83	greece	greece	PROPN
american_scientific_journal-7672	1433	84	uk	uk	PROPN
american_scientific_journal-7672	1433	85	number	number	NOUN
american_scientific_journal-7672	1433	86	of	of	ADP
american_scientific_journal-7672	1433	87	subjects	subject	NOUN
american_scientific_journal-7672	1433	88	455	455	NUM
american_scientific_journal-7672	1433	89	404	404	NUM
american_scientific_journal-7672	1433	90	205	205	NUM
american_scientific_journal-7672	1433	91	297	297	NUM
american_scientific_journal-7672	1433	92	information	information	NOUN
american_scientific_journal-7672	1433	93	critieria	critieria	PROPN
american_scientific_journal-7672	1433	94	log	log	PROPN
american_scientific_journal-7672	1433	95	.	.	PUNCT
american_scientific_journal-7672	1434	1	likelihood	likelihood	VERB
american_scientific_journal-7672	1434	2	3.503,57	3.503,57	NUM
american_scientific_journal-7672	1434	3	876,83	876,83	NUM
american_scientific_journal-7672	1434	4	2.110,03	2.110,03	NUM
american_scientific_journal-7672	1434	5	2.578,07	2.578,07	NUM
american_scientific_journal-7672	1434	6	akaike	akaike	NOUN
american_scientific_journal-7672	1434	7	's	's	PART
american_scientific_journal-7672	1434	8	information	information	NOUN
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american_scientific_journal-7672	1434	10	(	(	PUNCT
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american_scientific_journal-7672	1434	14	870,83	870,83	NUM
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american_scientific_journal-7672	1434	26	870,82	870,82	NUM
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american_scientific_journal-7672	1434	28	2.584,09	2.584,09	NUM
american_scientific_journal-7672	1434	29	bozdogan	bozdogan	NOUN
american_scientific_journal-7672	1434	30	's	's	PART
american_scientific_journal-7672	1434	31	criterion	criterion	NOUN
american_scientific_journal-7672	1434	32	(	(	PUNCT
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american_scientific_journal-7672	1434	34	)	)	PUNCT
american_scientific_journal-7672	1434	35	3.548,07	3.548,07	NUM
american_scientific_journal-7672	1434	36	850,46	850,46	NUM
american_scientific_journal-7672	1434	37	2.085,71	2.085,71	NUM
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american_scientific_journal-7672	1456	10	)	)	PUNCT
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american_scientific_journal-7672	1457	3	1	1	NUM
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american_scientific_journal-7672	1457	6	:	:	PUNCT
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american_scientific_journal-7672	1457	8	panel	panel	NOUN
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american_scientific_journal-7672	1457	10	:	:	PUNCT
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american_scientific_journal-7672	1458	4	.	.	PUNCT
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american_scientific_journal-7672	1461	5	)	)	PUNCT
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american_scientific_journal-7672	1466	4	)	)	PUNCT
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american_scientific_journal-7672	1466	8	)	)	PUNCT
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american_scientific_journal-7672	1467	3	2	2	NUM
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american_scientific_journal-7672	1467	6	:	:	PUNCT
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american_scientific_journal-7672	1468	10	10	10	NUM
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american_scientific_journal-7672	1468	12	,	,	PUNCT
american_scientific_journal-7672	1468	13	5	5	NUM
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american_scientific_journal-7672	1468	15	and	and	CCONJ
american_scientific_journal-7672	1468	16	1	1	NUM
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american_scientific_journal-7672	1468	20	-	-	PUNCT
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american_scientific_journal-7672	1468	22	)	)	PUNCT
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american_scientific_journal-7672	1468	24	respectively	respectively	ADV
american_scientific_journal-7672	1468	25	.	.	PUNCT
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american_scientific_journal-7672	1469	2	academic	academic	ADJ
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american_scientific_journal-7672	1469	8	,	,	PUNCT
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american_scientific_journal-7672	1469	10	,	,	PUNCT
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american_scientific_journal-7672	1469	16	(	(	PUNCT
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american_scientific_journal-7672	1469	21	,	,	PUNCT
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american_scientific_journal-7672	1469	23	,	,	PUNCT
american_scientific_journal-7672	1469	24	pp	pp	ADV
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american_scientific_journal-7672	1469	26	-	-	SYM
american_scientific_journal-7672	1469	27	123	123	NUM
american_scientific_journal-7672	1469	28	117	117	NUM
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american_scientific_journal-7672	1469	30	5	5	NUM
american_scientific_journal-7672	1469	31	:	:	PUNCT
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american_scientific_journal-7672	1469	34	.	.	PUNCT
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american_scientific_journal-7672	1470	2	a	a	DET
american_scientific_journal-7672	1470	3	:	:	PUNCT
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american_scientific_journal-7672	1470	10	st	st	PROPN
american_scientific_journal-7672	1470	11	.	.	PROPN
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american_scientific_journal-7672	1470	13	.	.	PUNCT
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american_scientific_journal-7672	1471	4	-	-	PUNCT
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american_scientific_journal-7672	1471	8	partial	partial	ADJ
american_scientific_journal-7672	1471	9	index	index	NOUN
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american_scientific_journal-7672	1471	11	-0,10	-0,10	PUNCT
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american_scientific_journal-7672	1471	13	index	index	NOUN
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american_scientific_journal-7672	1471	16	–	–	PUNCT
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american_scientific_journal-7672	1478	14	%	%	NOUN
american_scientific_journal-7672	1478	15	)	)	PUNCT
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american_scientific_journal-7672	1480	5	27	27	NUM
american_scientific_journal-7672	1480	6	138	138	NUM
american_scientific_journal-7672	1480	7	ias	ias	PROPN
american_scientific_journal-7672	1480	8	12	12	NUM
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american_scientific_journal-7672	1480	10	%	%	NOUN
american_scientific_journal-7672	1480	11	)	)	PUNCT
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american_scientific_journal-7672	1482	5	23	23	NUM
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american_scientific_journal-7672	1482	8	16	16	NUM
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american_scientific_journal-7672	1482	11	)	)	PUNCT
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american_scientific_journal-7672	1482	18	22	22	NUM
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american_scientific_journal-7672	1482	20	ias	ias	PROPN
american_scientific_journal-7672	1482	21	18	18	NUM
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american_scientific_journal-7672	1482	23	%	%	NOUN
american_scientific_journal-7672	1482	24	)	)	PUNCT
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american_scientific_journal-7672	1482	32	18	18	NUM
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american_scientific_journal-7672	1482	34	ias	ias	PROPN
american_scientific_journal-7672	1482	35	23	23	NUM
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american_scientific_journal-7672	1482	37	%	%	NOUN
american_scientific_journal-7672	1482	38	)	)	PUNCT
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american_scientific_journal-7672	1484	3	8	8	NUM
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american_scientific_journal-7672	1484	5	20	20	NUM
american_scientific_journal-7672	1484	6	15	15	NUM
american_scientific_journal-7672	1484	7	ias	ias	PROPN
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american_scientific_journal-7672	1484	9	39	39	NUM
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american_scientific_journal-7672	1484	11	%	%	NOUN
american_scientific_journal-7672	1484	12	)	)	PUNCT
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american_scientific_journal-7672	1484	19	30	30	NUM
american_scientific_journal-7672	1484	20	10	10	NUM
american_scientific_journal-7672	1484	21	190	190	NUM
american_scientific_journal-7672	1484	22	ias	ias	PROPN
american_scientific_journal-7672	1484	23	33	33	NUM
american_scientific_journal-7672	1484	24	439(96,27	439(96,27	NUM
american_scientific_journal-7672	1484	25	%	%	NOUN
american_scientific_journal-7672	1484	26	)	)	PUNCT
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american_scientific_journal-7672	1484	33	30	30	NUM
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american_scientific_journal-7672	1484	35	ias	ias	PROPN
american_scientific_journal-7672	1484	36	36	36	NUM
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american_scientific_journal-7672	1484	39	)	)	PUNCT
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american_scientific_journal-7672	1485	2	*	*	PUNCT
american_scientific_journal-7672	1485	3	*	*	PUNCT
american_scientific_journal-7672	1485	4	*	*	PUNCT
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american_scientific_journal-7672	1485	6	35	35	NUM
american_scientific_journal-7672	1485	7	135	135	NUM
american_scientific_journal-7672	1485	8	36	36	NUM
american_scientific_journal-7672	1485	9	151	151	NUM
american_scientific_journal-7672	1485	10	ias	ias	PROPN
american_scientific_journal-7672	1485	11	38	38	NUM
american_scientific_journal-7672	1485	12	335(73,46	335(73,46	NUM
american_scientific_journal-7672	1485	13	%	%	NOUN
american_scientific_journal-7672	1485	14	)	)	PUNCT
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american_scientific_journal-7672	1487	2	*	*	PUNCT
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american_scientific_journal-7672	1487	4	92	92	NUM
american_scientific_journal-7672	1487	5	20	20	NUM
american_scientific_journal-7672	1487	6	145	145	NUM
american_scientific_journal-7672	1487	7	15	15	NUM
american_scientific_journal-7672	1487	8	63	63	NUM
american_scientific_journal-7672	1487	9	2007	2007	NUM
american_scientific_journal-7672	1487	10	individual	individual	ADJ
american_scientific_journal-7672	1487	11	standards	standard	NOUN
american_scientific_journal-7672	1487	12	ias	ia	VERB
american_scientific_journal-7672	1487	13	7	7	NUM
american_scientific_journal-7672	1487	14	436(95,61	436(95,61	NUM
american_scientific_journal-7672	1487	15	%	%	NOUN
american_scientific_journal-7672	1487	16	)	)	PUNCT
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american_scientific_journal-7672	1488	3	*	*	SYM
american_scientific_journal-7672	1488	4	167	167	NUM
american_scientific_journal-7672	1488	5	19	19	NUM
american_scientific_journal-7672	1488	6	95	95	NUM
american_scientific_journal-7672	1488	7	19	19	NUM
american_scientific_journal-7672	1488	8	136	136	NUM
american_scientific_journal-7672	1488	9	ias	ias	PROPN
american_scientific_journal-7672	1488	10	12	12	NUM
american_scientific_journal-7672	1488	11	352(77,19	352(77,19	NUM
american_scientific_journal-7672	1488	12	%	%	NOUN
american_scientific_journal-7672	1488	13	)	)	PUNCT
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american_scientific_journal-7672	1489	2	*	*	SYM
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american_scientific_journal-7672	1489	4	19	19	NUM
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american_scientific_journal-7672	1489	6	20	20	NUM
american_scientific_journal-7672	1489	7	78	78	NUM
american_scientific_journal-7672	1489	8	ias	ias	PROPN
american_scientific_journal-7672	1489	9	16	16	NUM
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american_scientific_journal-7672	1489	11	%	%	NOUN
american_scientific_journal-7672	1489	12	)	)	PUNCT
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american_scientific_journal-7672	1489	19	16	16	NUM
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american_scientific_journal-7672	1489	21	ias	ias	PROPN
american_scientific_journal-7672	1489	22	18	18	NUM
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american_scientific_journal-7672	1489	25	)	)	PUNCT
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american_scientific_journal-7672	1490	6	16	16	NUM
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american_scientific_journal-7672	1490	8	ias	ia	NOUN
american_scientific_journal-7672	1490	9	23	23	NUM
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american_scientific_journal-7672	1490	11	%	%	NOUN
american_scientific_journal-7672	1490	12	)	)	PUNCT
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american_scientific_journal-7672	1490	15	*	*	SYM
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american_scientific_journal-7672	1491	4	18	18	NUM
american_scientific_journal-7672	1491	5	32	32	NUM
american_scientific_journal-7672	1491	6	ias	ias	PROPN
american_scientific_journal-7672	1491	7	32,ias	32,ias	NUM
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american_scientific_journal-7672	1491	10	%	%	NOUN
american_scientific_journal-7672	1491	11	)	)	PUNCT
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american_scientific_journal-7672	1491	17	18	18	NUM
american_scientific_journal-7672	1491	18	7	7	NUM
american_scientific_journal-7672	1491	19	207	207	NUM
american_scientific_journal-7672	1491	20	ias	ias	PROPN
american_scientific_journal-7672	1491	21	33	33	NUM
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american_scientific_journal-7672	1491	23	%	%	NOUN
american_scientific_journal-7672	1491	24	)	)	PUNCT
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american_scientific_journal-7672	1492	6	17	17	NUM
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american_scientific_journal-7672	1492	8	ias	ias	PROPN
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american_scientific_journal-7672	1492	12	)	)	PUNCT
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american_scientific_journal-7672	1494	6	30	30	NUM
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american_scientific_journal-7672	1494	8	ias	ias	PROPN
american_scientific_journal-7672	1494	9	38	38	NUM
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american_scientific_journal-7672	1494	11	%	%	NOUN
american_scientific_journal-7672	1494	12	)	)	PUNCT
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american_scientific_journal-7672	1494	15	*	*	SYM
american_scientific_journal-7672	1494	16	87	87	NUM
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american_scientific_journal-7672	1494	19	8	8	NUM
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american_scientific_journal-7672	1494	23	standards	standard	NOUN
american_scientific_journal-7672	1494	24	ias	ia	VERB
american_scientific_journal-7672	1494	25	7	7	NUM
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american_scientific_journal-7672	1494	27	%	%	NOUN
american_scientific_journal-7672	1494	28	)	)	PUNCT
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american_scientific_journal-7672	1494	31	*	*	PUNCT
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american_scientific_journal-7672	1494	36	20	20	NUM
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american_scientific_journal-7672	1494	38	ias	ias	PROPN
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american_scientific_journal-7672	1494	45	*	*	SYM
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american_scientific_journal-7672	1495	9	ias	ias	PROPN
american_scientific_journal-7672	1495	10	18	18	NUM
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american_scientific_journal-7672	1495	20	18	18	NUM
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american_scientific_journal-7672	1495	22	ias	ias	PROPN
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american_scientific_journal-7672	1495	30	*	*	PUNCT
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american_scientific_journal-7672	1495	34	18	18	NUM
american_scientific_journal-7672	1495	35	35	35	NUM
american_scientific_journal-7672	1495	36	ias	ias	PROPN
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american_scientific_journal-7672	1497	9	ias	ias	PROPN
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american_scientific_journal-7672	1497	13	)	)	PUNCT
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american_scientific_journal-7672	1498	8	2009	2009	NUM
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american_scientific_journal-7672	1498	15	)	)	PUNCT
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american_scientific_journal-7672	1499	7	37	37	NUM
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american_scientific_journal-7672	1499	9	ias	ias	PROPN
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american_scientific_journal-7672	1500	9	ias	ias	PROPN
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american_scientific_journal-7672	1505	5	22	22	NUM
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american_scientific_journal-7672	1505	7	ias	ias	PROPN
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american_scientific_journal-7672	1505	31	.	.	PROPN
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american_scientific_journal-7672	1509	1	*	*	SYM
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american_scientific_journal-7672	1509	3	23	23	NUM
american_scientific_journal-7672	1509	4	104	104	NUM
american_scientific_journal-7672	1509	5	16	16	NUM
american_scientific_journal-7672	1509	6	122	122	NUM
american_scientific_journal-7672	1509	7	2006	2006	NUM
american_scientific_journal-7672	1509	8	individual	individual	ADJ
american_scientific_journal-7672	1509	9	standards	standard	NOUN
american_scientific_journal-7672	1509	10	ias	ia	VERB
american_scientific_journal-7672	1509	11	7	7	NUM
american_scientific_journal-7672	1509	12	324(80,20	324(80,20	NUM
american_scientific_journal-7672	1509	13	%	%	NOUN
american_scientific_journal-7672	1509	14	)	)	PUNCT
american_scientific_journal-7672	1509	15	-0,463	-0,463	PROPN
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american_scientific_journal-7672	1510	2	*	*	SYM
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american_scientific_journal-7672	1510	4	8	8	NUM
american_scientific_journal-7672	1510	5	30	30	NUM
american_scientific_journal-7672	1510	6	10	10	NUM
american_scientific_journal-7672	1510	7	127	127	NUM
american_scientific_journal-7672	1510	8	ias	ias	PROPN
american_scientific_journal-7672	1510	9	12	12	NUM
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american_scientific_journal-7672	1510	11	%	%	NOUN
american_scientific_journal-7672	1510	12	)	)	PUNCT
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american_scientific_journal-7672	1511	4	17	17	NUM
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american_scientific_journal-7672	1511	6	22	22	NUM
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american_scientific_journal-7672	1511	8	ias	ias	PROPN
american_scientific_journal-7672	1511	9	16	16	NUM
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american_scientific_journal-7672	1511	11	%	%	NOUN
american_scientific_journal-7672	1511	12	)	)	PUNCT
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american_scientific_journal-7672	1512	5	9	9	NUM
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american_scientific_journal-7672	1512	7	ias	ias	PROPN
american_scientific_journal-7672	1512	8	18	18	NUM
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american_scientific_journal-7672	1512	10	%	%	NOUN
american_scientific_journal-7672	1512	11	)	)	PUNCT
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american_scientific_journal-7672	1513	2	*	*	SYM
american_scientific_journal-7672	1513	3	50	50	NUM
american_scientific_journal-7672	1513	4	17	17	NUM
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american_scientific_journal-7672	1513	6	16	16	NUM
american_scientific_journal-7672	1513	7	67	67	NUM
american_scientific_journal-7672	1513	8	ias	ias	PROPN
american_scientific_journal-7672	1513	9	23	23	NUM
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american_scientific_journal-7672	1513	11	%	%	NOUN
american_scientific_journal-7672	1513	12	)	)	PUNCT
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american_scientific_journal-7672	1514	3	*	*	SYM
american_scientific_journal-7672	1514	4	55	55	NUM
american_scientific_journal-7672	1514	5	14	14	NUM
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american_scientific_journal-7672	1514	7	20	20	NUM
american_scientific_journal-7672	1514	8	57	57	NUM
american_scientific_journal-7672	1514	9	ias	ias	PROPN
american_scientific_journal-7672	1514	10	32,ias	32,ias	NUM
american_scientific_journal-7672	1514	11	39	39	NUM
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american_scientific_journal-7672	1514	13	%	%	NOUN
american_scientific_journal-7672	1514	14	)	)	PUNCT
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american_scientific_journal-7672	1515	2	*	*	SYM
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american_scientific_journal-7672	1516	4	22	22	NUM
american_scientific_journal-7672	1516	5	125	125	NUM
american_scientific_journal-7672	1516	6	ias	ias	PROPN
american_scientific_journal-7672	1516	7	33	33	NUM
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american_scientific_journal-7672	1516	9	%	%	NOUN
american_scientific_journal-7672	1516	10	)	)	PUNCT
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american_scientific_journal-7672	1517	5	20	20	NUM
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american_scientific_journal-7672	1517	7	18	18	NUM
american_scientific_journal-7672	1517	8	108	108	NUM
american_scientific_journal-7672	1517	9	ias	ias	PROPN
american_scientific_journal-7672	1517	10	36	36	NUM
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american_scientific_journal-7672	1517	12	%	%	NOUN
american_scientific_journal-7672	1517	13	)	)	PUNCT
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american_scientific_journal-7672	1518	3	*	*	PUNCT
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american_scientific_journal-7672	1519	3	15	15	NUM
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american_scientific_journal-7672	1519	5	27	27	NUM
american_scientific_journal-7672	1519	6	97	97	NUM
american_scientific_journal-7672	1519	7	ias	ias	PROPN
american_scientific_journal-7672	1519	8	38	38	NUM
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american_scientific_journal-7672	1519	10	%	%	NOUN
american_scientific_journal-7672	1519	11	)	)	PUNCT
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american_scientific_journal-7672	1519	16	16	16	NUM
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american_scientific_journal-7672	1519	18	16	16	NUM
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american_scientific_journal-7672	1519	20	2007	2007	NUM
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american_scientific_journal-7672	1519	22	standards	standard	NOUN
american_scientific_journal-7672	1519	23	ias	ia	VERB
american_scientific_journal-7672	1519	24	7	7	NUM
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american_scientific_journal-7672	1519	26	%	%	NOUN
american_scientific_journal-7672	1519	27	)	)	PUNCT
american_scientific_journal-7672	1519	28	0,401	0,401	NUM
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american_scientific_journal-7672	1519	30	*	*	SYM
american_scientific_journal-7672	1519	31	138	138	NUM
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american_scientific_journal-7672	1519	34	15	15	NUM
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american_scientific_journal-7672	1519	37	12	12	NUM
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american_scientific_journal-7672	1519	39	%	%	NOUN
american_scientific_journal-7672	1519	40	)	)	PUNCT
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american_scientific_journal-7672	1521	2	*	*	PUNCT
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american_scientific_journal-7672	1521	8	ias	ias	PROPN
american_scientific_journal-7672	1521	9	16	16	NUM
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american_scientific_journal-7672	1521	11	%	%	NOUN
american_scientific_journal-7672	1521	12	)	)	PUNCT
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american_scientific_journal-7672	1523	1	4,822	4,822	NUM
american_scientific_journal-7672	1523	2	*	*	PUNCT
american_scientific_journal-7672	1523	3	172	172	NUM
american_scientific_journal-7672	1523	4	15	15	NUM
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american_scientific_journal-7672	1523	6	12	12	NUM
american_scientific_journal-7672	1523	7	150	150	NUM
american_scientific_journal-7672	1523	8	ias	ias	PROPN
american_scientific_journal-7672	1523	9	18	18	NUM
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american_scientific_journal-7672	1523	11	%	%	NOUN
american_scientific_journal-7672	1523	12	)	)	PUNCT
american_scientific_journal-7672	1524	1	-0,078	-0,078	PROPN
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american_scientific_journal-7672	1526	3	20	20	NUM
american_scientific_journal-7672	1526	4	265	265	NUM
american_scientific_journal-7672	1526	5	14	14	NUM
american_scientific_journal-7672	1526	6	40	40	NUM
american_scientific_journal-7672	1526	7	ias	ias	PROPN
american_scientific_journal-7672	1526	8	23	23	NUM
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american_scientific_journal-7672	1526	10	%	%	NOUN
american_scientific_journal-7672	1526	11	)	)	PUNCT
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american_scientific_journal-7672	1526	15	*	*	PUNCT
american_scientific_journal-7672	1526	16	46	46	NUM
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american_scientific_journal-7672	1526	18	143	143	NUM
american_scientific_journal-7672	1526	19	17	17	NUM
american_scientific_journal-7672	1526	20	53	53	NUM
american_scientific_journal-7672	1526	21	ias	ias	PROPN
american_scientific_journal-7672	1526	22	32,ias	32,ias	NUM
american_scientific_journal-7672	1526	23	39	39	NUM
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american_scientific_journal-7672	1526	25	%	%	NOUN
american_scientific_journal-7672	1526	26	)	)	PUNCT
american_scientific_journal-7672	1527	1	0,166	0,166	NUM
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american_scientific_journal-7672	1528	2	*	*	SYM
american_scientific_journal-7672	1528	3	110	110	NUM
american_scientific_journal-7672	1528	4	34	34	NUM
american_scientific_journal-7672	1528	5	123	123	NUM
american_scientific_journal-7672	1528	6	25	25	NUM
american_scientific_journal-7672	1528	7	111	111	NUM
american_scientific_journal-7672	1528	8	ias	ia	NOUN
american_scientific_journal-7672	1528	9	33	33	NUM
american_scientific_journal-7672	1528	10	392(97,03	392(97,03	NUM
american_scientific_journal-7672	1528	11	%	%	NOUN
american_scientific_journal-7672	1528	12	)	)	PUNCT
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american_scientific_journal-7672	1529	3	*	*	SYM
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american_scientific_journal-7672	1529	5	25	25	NUM
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american_scientific_journal-7672	1529	7	26	26	NUM
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american_scientific_journal-7672	1529	9	ias	ias	PROPN
american_scientific_journal-7672	1529	10	36	36	NUM
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american_scientific_journal-7672	1529	12	%	%	NOUN
american_scientific_journal-7672	1529	13	)	)	PUNCT
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american_scientific_journal-7672	1530	3	*	*	SYM
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american_scientific_journal-7672	1530	5	14	14	NUM
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american_scientific_journal-7672	1530	7	21	21	NUM
american_scientific_journal-7672	1530	8	95	95	NUM
american_scientific_journal-7672	1530	9	ias	ia	NOUN
american_scientific_journal-7672	1530	10	38	38	NUM
american_scientific_journal-7672	1530	11	389(96,29	389(96,29	NUM
american_scientific_journal-7672	1530	12	%	%	NOUN
american_scientific_journal-7672	1530	13	)	)	PUNCT
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american_scientific_journal-7672	1531	2	*	*	PUNCT
american_scientific_journal-7672	1532	1	*	*	PUNCT
american_scientific_journal-7672	1533	1	126	126	NUM
american_scientific_journal-7672	1533	2	25	25	NUM
american_scientific_journal-7672	1533	3	71	71	NUM
american_scientific_journal-7672	1533	4	18	18	NUM
american_scientific_journal-7672	1533	5	149	149	NUM
american_scientific_journal-7672	1533	6	2008	2008	NUM
american_scientific_journal-7672	1533	7	individual	individual	ADJ
american_scientific_journal-7672	1533	8	standards	standard	NOUN
american_scientific_journal-7672	1533	9	ias	ia	VERB
american_scientific_journal-7672	1533	10	7	7	NUM
american_scientific_journal-7672	1533	11	328(81,19	328(81,19	NUM
american_scientific_journal-7672	1533	12	%	%	NOUN
american_scientific_journal-7672	1533	13	)	)	PUNCT
american_scientific_journal-7672	1533	14	0,327	0,327	NOUN
american_scientific_journal-7672	1534	1	3,541	3,541	NUM
american_scientific_journal-7672	1534	2	*	*	SYM
american_scientific_journal-7672	1535	1	134	134	NUM
american_scientific_journal-7672	1535	2	10	10	NUM
american_scientific_journal-7672	1535	3	39	39	NUM
american_scientific_journal-7672	1535	4	3	3	NUM
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american_scientific_journal-7672	1535	6	ias	ias	PROPN
american_scientific_journal-7672	1535	7	12	12	NUM
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american_scientific_journal-7672	1535	9	%	%	NOUN
american_scientific_journal-7672	1535	10	)	)	PUNCT
american_scientific_journal-7672	1535	11	-0,199	-0,199	NOUN
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american_scientific_journal-7672	1536	2	*	*	SYM
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american_scientific_journal-7672	1536	4	15	15	NUM
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american_scientific_journal-7672	1536	6	17	17	NUM
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american_scientific_journal-7672	1536	8	ias	ias	PROPN
american_scientific_journal-7672	1536	9	16	16	NUM
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american_scientific_journal-7672	1536	11	%	%	NOUN
american_scientific_journal-7672	1536	12	)	)	PUNCT
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american_scientific_journal-7672	1537	3	*	*	SYM
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american_scientific_journal-7672	1537	7	6	6	NUM
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american_scientific_journal-7672	1537	9	ias	ias	PROPN
american_scientific_journal-7672	1537	10	18	18	NUM
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american_scientific_journal-7672	1537	12	%	%	NOUN
american_scientific_journal-7672	1537	13	)	)	PUNCT
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american_scientific_journal-7672	1539	5	14	14	NUM
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american_scientific_journal-7672	1539	7	ias	ia	NOUN
american_scientific_journal-7672	1539	8	23	23	NUM
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american_scientific_journal-7672	1539	10	%	%	NOUN
american_scientific_journal-7672	1539	11	)	)	PUNCT
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american_scientific_journal-7672	1539	16	*	*	PUNCT
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american_scientific_journal-7672	1539	26	%	%	NOUN
american_scientific_journal-7672	1539	27	)	)	PUNCT
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american_scientific_journal-7672	1558	49	38	38	NUM
american_scientific_journal-7672	1558	50	168(81,95	168(81,95	NUM
american_scientific_journal-7672	1558	51	%	%	NOUN
american_scientific_journal-7672	1558	52	)	)	PUNCT
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american_scientific_journal-7672	1558	55	*	*	SYM
american_scientific_journal-7672	1559	1	58	58	NUM
american_scientific_journal-7672	1559	2	6	6	NUM
american_scientific_journal-7672	1559	3	35	35	NUM
american_scientific_journal-7672	1559	4	8	8	NUM
american_scientific_journal-7672	1559	5	61	61	NUM
american_scientific_journal-7672	1559	6	2006	2006	NUM
american_scientific_journal-7672	1559	7	individual	individual	ADJ
american_scientific_journal-7672	1559	8	standards	standard	NOUN
american_scientific_journal-7672	1559	9	ias	ia	VERB
american_scientific_journal-7672	1559	10	7	7	NUM
american_scientific_journal-7672	1559	11	166(80,98	166(80,98	NUM
american_scientific_journal-7672	1559	12	%	%	NOUN
american_scientific_journal-7672	1559	13	)	)	PUNCT
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american_scientific_journal-7672	1560	3	*	*	SYM
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american_scientific_journal-7672	1560	5	7	7	NUM
american_scientific_journal-7672	1560	6	80	80	NUM
american_scientific_journal-7672	1560	7	9	9	NUM
american_scientific_journal-7672	1560	8	38	38	NUM
american_scientific_journal-7672	1560	9	ias	ias	PROPN
american_scientific_journal-7672	1560	10	12	12	NUM
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american_scientific_journal-7672	1560	12	%	%	NOUN
american_scientific_journal-7672	1560	13	)	)	PUNCT
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american_scientific_journal-7672	1562	5	16	16	NUM
american_scientific_journal-7672	1562	6	37	37	NUM
american_scientific_journal-7672	1562	7	ias	ias	PROPN
american_scientific_journal-7672	1562	8	16	16	NUM
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american_scientific_journal-7672	1562	10	%	%	NOUN
american_scientific_journal-7672	1562	11	)	)	PUNCT
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american_scientific_journal-7672	1563	7	25	25	NUM
american_scientific_journal-7672	1563	8	46	46	NUM
american_scientific_journal-7672	1563	9	ias	ias	PROPN
american_scientific_journal-7672	1563	10	18	18	NUM
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american_scientific_journal-7672	1563	13	)	)	PUNCT
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american_scientific_journal-7672	1564	7	6	6	NUM
american_scientific_journal-7672	1564	8	17	17	NUM
american_scientific_journal-7672	1564	9	ias	ias	PROPN
american_scientific_journal-7672	1564	10	23	23	NUM
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american_scientific_journal-7672	1564	13	)	)	PUNCT
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american_scientific_journal-7672	1565	3	*	*	SYM
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american_scientific_journal-7672	1565	7	4	4	NUM
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american_scientific_journal-7672	1565	9	ias	ia	NOUN
american_scientific_journal-7672	1565	10	32,ias	32,ias	NUM
american_scientific_journal-7672	1565	11	39	39	NUM
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american_scientific_journal-7672	1565	13	(	(	PUNCT
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american_scientific_journal-7672	1565	15	%	%	NOUN
american_scientific_journal-7672	1565	16	)	)	PUNCT
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american_scientific_journal-7672	1566	3	6	6	NUM
american_scientific_journal-7672	1566	4	44	44	NUM
american_scientific_journal-7672	1566	5	15	15	NUM
american_scientific_journal-7672	1566	6	96	96	NUM
american_scientific_journal-7672	1566	7	ias	ias	PROPN
american_scientific_journal-7672	1566	8	33	33	NUM
american_scientific_journal-7672	1566	9	203(99,02	203(99,02	NUM
american_scientific_journal-7672	1566	10	%	%	NOUN
american_scientific_journal-7672	1566	11	)	)	PUNCT
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american_scientific_journal-7672	1567	7	10	10	NUM
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american_scientific_journal-7672	1567	9	ias	ias	PROPN
american_scientific_journal-7672	1567	10	36	36	NUM
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american_scientific_journal-7672	1567	12	%	%	NOUN
american_scientific_journal-7672	1567	13	)	)	PUNCT
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american_scientific_journal-7672	1567	17	30	30	NUM
american_scientific_journal-7672	1567	18	14	14	NUM
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american_scientific_journal-7672	1567	20	11	11	NUM
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american_scientific_journal-7672	1567	22	ias	ias	PROPN
american_scientific_journal-7672	1567	23	38	38	NUM
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american_scientific_journal-7672	1567	25	%	%	NOUN
american_scientific_journal-7672	1567	26	)	)	PUNCT
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american_scientific_journal-7672	1568	9	2007	2007	NUM
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american_scientific_journal-7672	1568	12	ias	ia	VERB
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american_scientific_journal-7672	1568	15	(	(	PUNCT
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american_scientific_journal-7672	1569	6	3	3	NUM
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american_scientific_journal-7672	1569	8	ias	ias	PROPN
american_scientific_journal-7672	1569	9	12	12	NUM
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american_scientific_journal-7672	1569	12	)	)	PUNCT
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american_scientific_journal-7672	1570	9	ias	ias	PROPN
american_scientific_journal-7672	1570	10	16	16	NUM
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american_scientific_journal-7672	1570	13	)	)	PUNCT
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american_scientific_journal-7672	1571	5	11	11	NUM
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american_scientific_journal-7672	1571	7	ias	ias	PROPN
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american_scientific_journal-7672	1571	11	)	)	PUNCT
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american_scientific_journal-7672	1571	20	ias	ias	PROPN
american_scientific_journal-7672	1571	21	23	23	NUM
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american_scientific_journal-7672	1571	23	%	%	NOUN
american_scientific_journal-7672	1571	24	)	)	PUNCT
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american_scientific_journal-7672	1572	6	10	10	NUM
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american_scientific_journal-7672	1572	8	ias	ias	PROPN
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american_scientific_journal-7672	1572	21	8	8	NUM
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american_scientific_journal-7672	1572	23	ias	ias	PROPN
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american_scientific_journal-7672	1572	27	)	)	PUNCT
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american_scientific_journal-7672	1572	48	24	24	NUM
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american_scientific_journal-7672	1572	50	ias	ias	PROPN
american_scientific_journal-7672	1572	51	38	38	NUM
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american_scientific_journal-7672	1572	53	%	%	NOUN
american_scientific_journal-7672	1572	54	)	)	PUNCT
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american_scientific_journal-7672	1573	1	*	*	PUNCT
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american_scientific_journal-7672	1573	10	ias	ia	VERB
american_scientific_journal-7672	1573	11	7	7	NUM
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american_scientific_journal-7672	1573	13	%	%	NOUN
american_scientific_journal-7672	1573	14	)	)	PUNCT
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american_scientific_journal-7672	1574	5	9	9	NUM
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american_scientific_journal-7672	1574	7	9	9	NUM
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american_scientific_journal-7672	1574	9	ias	ias	PROPN
american_scientific_journal-7672	1574	10	12	12	NUM
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american_scientific_journal-7672	1574	13	)	)	PUNCT
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american_scientific_journal-7672	1575	7	5	5	NUM
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american_scientific_journal-7672	1575	9	ias	ias	PROPN
american_scientific_journal-7672	1575	10	16	16	NUM
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american_scientific_journal-7672	1575	13	)	)	PUNCT
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american_scientific_journal-7672	1576	8	ias	ias	PROPN
american_scientific_journal-7672	1576	9	18	18	NUM
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american_scientific_journal-7672	1577	14	)	)	PUNCT
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american_scientific_journal-7672	1577	23	ias	ias	PROPN
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american_scientific_journal-7672	1577	28	)	)	PUNCT
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american_scientific_journal-7672	1579	32	15	15	NUM
american_scientific_journal-7672	1579	33	45	45	NUM
american_scientific_journal-7672	1579	34	ias	ias	PROPN
american_scientific_journal-7672	1579	35	38	38	NUM
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american_scientific_journal-7672	1579	38	)	)	PUNCT
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american_scientific_journal-7672	1580	3	42	42	NUM
american_scientific_journal-7672	1580	4	10	10	NUM
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american_scientific_journal-7672	1580	6	12	12	NUM
american_scientific_journal-7672	1580	7	37	37	NUM
american_scientific_journal-7672	1580	8	2009	2009	NUM
american_scientific_journal-7672	1580	9	individual	individual	ADJ
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american_scientific_journal-7672	1580	12	7	7	NUM
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american_scientific_journal-7672	1580	14	%	%	NOUN
american_scientific_journal-7672	1580	15	)	)	PUNCT
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american_scientific_journal-7672	1580	23	68	68	NUM
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american_scientific_journal-7672	1580	49	-	-	SYM
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american_scientific_journal-7672	1580	56	)	)	PUNCT
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american_scientific_journal-7672	1581	2	*	*	SYM
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american_scientific_journal-7672	1581	6	6	6	NUM
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american_scientific_journal-7672	1581	8	ias	ias	PROPN
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american_scientific_journal-7672	1583	5	8	8	NUM
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american_scientific_journal-7672	1586	8	ias	ias	PROPN
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american_scientific_journal-7672	1586	21	ias	ias	PROPN
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american_scientific_journal-7672	1587	7	38	38	NUM
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american_scientific_journal-7672	1592	5	ias	ias	PROPN
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american_scientific_journal-7672	1594	6	15	15	NUM
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american_scientific_journal-7672	1594	8	ias	ias	PROPN
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american_scientific_journal-7672	1595	5	12	12	NUM
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american_scientific_journal-7672	1595	7	5	5	NUM
american_scientific_journal-7672	1595	8	20	20	NUM
american_scientific_journal-7672	1595	9	ias	ias	PROPN
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american_scientific_journal-7672	1603	9	ias	ias	PROPN
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american_scientific_journal-7672	1606	8	ias	ias	PROPN
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american_scientific_journal-7672	1607	6	ias	ias	PROPN
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american_scientific_journal-7672	1611	8	ias	ias	PROPN
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american_scientific_journal-7672	1613	8	ias	ias	PROPN
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american_scientific_journal-7672	1613	26	)	)	PUNCT
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american_scientific_journal-7672	1613	38	ias	ias	VERB
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american_scientific_journal-7672	1613	42	)	)	PUNCT
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american_scientific_journal-7672	1614	8	ias	ias	PROPN
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american_scientific_journal-7672	1615	8	ias	ias	PROPN
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american_scientific_journal-7672	1619	5	130	130	NUM
american_scientific_journal-7672	1619	6	22	22	NUM
american_scientific_journal-7672	1619	7	65	65	NUM
american_scientific_journal-7672	1619	8	ias	ias	PROPN
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american_scientific_journal-7672	1619	10	39	39	NUM
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american_scientific_journal-7672	1619	12	%	%	NOUN
american_scientific_journal-7672	1619	13	)	)	PUNCT
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american_scientific_journal-7672	1619	16	*	*	SYM
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american_scientific_journal-7672	1619	18	24	24	NUM
american_scientific_journal-7672	1619	19	73	73	NUM
american_scientific_journal-7672	1619	20	21	21	NUM
american_scientific_journal-7672	1619	21	97	97	NUM
american_scientific_journal-7672	1619	22	ias	ias	PROPN
american_scientific_journal-7672	1619	23	33	33	NUM
american_scientific_journal-7672	1619	24	291(97,98	291(97,98	NUM
american_scientific_journal-7672	1619	25	%	%	NOUN
american_scientific_journal-7672	1619	26	)	)	PUNCT
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american_scientific_journal-7672	1619	32	16	16	NUM
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american_scientific_journal-7672	1619	34	19	19	NUM
american_scientific_journal-7672	1619	35	49	49	NUM
american_scientific_journal-7672	1619	36	ias	ias	PROPN
american_scientific_journal-7672	1619	37	36	36	NUM
american_scientific_journal-7672	1619	38	294(98,99	294(98,99	NUM
american_scientific_journal-7672	1619	39	%	%	NOUN
american_scientific_journal-7672	1619	40	)	)	PUNCT
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american_scientific_journal-7672	1620	3	*	*	SYM
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american_scientific_journal-7672	1620	5	20	20	NUM
american_scientific_journal-7672	1620	6	125	125	NUM
american_scientific_journal-7672	1620	7	19	19	NUM
american_scientific_journal-7672	1620	8	63	63	NUM
american_scientific_journal-7672	1620	9	ias	ias	PROPN
american_scientific_journal-7672	1620	10	38	38	NUM
american_scientific_journal-7672	1620	11	293(98,65	293(98,65	NUM
american_scientific_journal-7672	1620	12	%	%	NOUN
american_scientific_journal-7672	1620	13	)	)	PUNCT
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american_scientific_journal-7672	1621	2	*	*	PUNCT
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american_scientific_journal-7672	1621	4	13	13	NUM
american_scientific_journal-7672	1621	5	87	87	NUM
american_scientific_journal-7672	1621	6	14	14	NUM
american_scientific_journal-7672	1621	7	88	88	NUM
american_scientific_journal-7672	1621	8	2009	2009	NUM
american_scientific_journal-7672	1621	9	individual	individual	ADJ
american_scientific_journal-7672	1621	10	standards	standard	NOUN
american_scientific_journal-7672	1621	11	american	american	ADJ
american_scientific_journal-7672	1621	12	academic	academic	ADJ
american_scientific_journal-7672	1621	13	scientific	scientific	ADJ
american_scientific_journal-7672	1621	14	research	research	NOUN
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american_scientific_journal-7672	1621	16	for	for	ADP
american_scientific_journal-7672	1621	17	engineering	engineering	NOUN
american_scientific_journal-7672	1621	18	,	,	PUNCT
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american_scientific_journal-7672	1621	20	,	,	PUNCT
american_scientific_journal-7672	1621	21	and	and	CCONJ
american_scientific_journal-7672	1621	22	sciences	science	NOUN
american_scientific_journal-7672	1621	23	(	(	PUNCT
american_scientific_journal-7672	1621	24	asrjets	asrjet	NOUN
american_scientific_journal-7672	1621	25	)	)	PUNCT
american_scientific_journal-7672	1621	26	(	(	PUNCT
american_scientific_journal-7672	1621	27	2022	2022	NUM
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american_scientific_journal-7672	1621	29	volume	volume	NOUN
american_scientific_journal-7672	1621	30	89	89	NUM
american_scientific_journal-7672	1621	31	,	,	PUNCT
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american_scientific_journal-7672	1621	33	,	,	PUNCT
american_scientific_journal-7672	1621	34	pp	pp	ADV
american_scientific_journal-7672	1621	35	73	73	NUM
american_scientific_journal-7672	1621	36	-	-	SYM
american_scientific_journal-7672	1621	37	123	123	NUM
american_scientific_journal-7672	1621	38	121	121	NUM
american_scientific_journal-7672	1621	39	ias	ias	PROPN
american_scientific_journal-7672	1621	40	7	7	NUM
american_scientific_journal-7672	1621	41	296(99,66	296(99,66	NUM
american_scientific_journal-7672	1621	42	%	%	NOUN
american_scientific_journal-7672	1621	43	)	)	PUNCT
american_scientific_journal-7672	1622	1	0,334	0,334	NUM
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american_scientific_journal-7672	1622	3	*	*	SYM
american_scientific_journal-7672	1622	4	92	92	NUM
american_scientific_journal-7672	1622	5	9	9	NUM
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american_scientific_journal-7672	1622	7	11	11	NUM
american_scientific_journal-7672	1622	8	111	111	NUM
american_scientific_journal-7672	1622	9	ias	ias	PROPN
american_scientific_journal-7672	1622	10	12	12	NUM
american_scientific_journal-7672	1622	11	296(99,66	296(99,66	NUM
american_scientific_journal-7672	1622	12	%	%	NOUN
american_scientific_journal-7672	1622	13	)	)	PUNCT
american_scientific_journal-7672	1622	14	-0,117	-0,117	VERB
american_scientific_journal-7672	1622	15	1,075	1,075	NUM
american_scientific_journal-7672	1622	16	*	*	SYM
american_scientific_journal-7672	1622	17	112	112	NUM
american_scientific_journal-7672	1622	18	22	22	NUM
american_scientific_journal-7672	1622	19	81	81	NUM
american_scientific_journal-7672	1622	20	18	18	NUM
american_scientific_journal-7672	1622	21	63	63	NUM
american_scientific_journal-7672	1622	22	ias	ias	PROPN
american_scientific_journal-7672	1622	23	16	16	NUM
american_scientific_journal-7672	1622	24	296(99,66	296(99,66	NUM
american_scientific_journal-7672	1622	25	%	%	NOUN
american_scientific_journal-7672	1622	26	)	)	PUNCT
american_scientific_journal-7672	1622	27	-0,331	-0,331	ADP
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american_scientific_journal-7672	1622	29	*	*	SYM
american_scientific_journal-7672	1623	1	74	74	NUM
american_scientific_journal-7672	1623	2	14	14	NUM
american_scientific_journal-7672	1623	3	122	122	NUM
american_scientific_journal-7672	1623	4	11	11	NUM
american_scientific_journal-7672	1623	5	75	75	NUM
american_scientific_journal-7672	1623	6	ias	ias	PROPN
american_scientific_journal-7672	1623	7	18	18	NUM
american_scientific_journal-7672	1623	8	296(99,66	296(99,66	NUM
american_scientific_journal-7672	1623	9	%	%	NOUN
american_scientific_journal-7672	1623	10	)	)	PUNCT
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american_scientific_journal-7672	1624	2	*	*	NUM
american_scientific_journal-7672	1624	3	16	16	NUM
american_scientific_journal-7672	1624	4	10	10	NUM
american_scientific_journal-7672	1624	5	248	248	NUM
american_scientific_journal-7672	1624	6	9	9	NUM
american_scientific_journal-7672	1624	7	13	13	NUM
american_scientific_journal-7672	1624	8	ias	ia	NOUN
american_scientific_journal-7672	1624	9	23	23	NUM
american_scientific_journal-7672	1624	10	297(100,00	297(100,00	NUM
american_scientific_journal-7672	1624	11	%	%	NOUN
american_scientific_journal-7672	1624	12	)	)	PUNCT
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american_scientific_journal-7672	1624	19	12	12	NUM
american_scientific_journal-7672	1624	20	62	62	NUM
american_scientific_journal-7672	1624	21	ias	ias	PROPN
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american_scientific_journal-7672	1624	23	39	39	NUM
american_scientific_journal-7672	1624	24	294(98,99	294(98,99	NUM
american_scientific_journal-7672	1624	25	%	%	NOUN
american_scientific_journal-7672	1624	26	)	)	PUNCT
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american_scientific_journal-7672	1624	29	*	*	SYM
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american_scientific_journal-7672	1624	32	101	101	NUM
american_scientific_journal-7672	1624	33	35	35	NUM
american_scientific_journal-7672	1624	34	71	71	NUM
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american_scientific_journal-7672	1624	36	33	33	NUM
american_scientific_journal-7672	1624	37	292(98,32	292(98,32	NUM
american_scientific_journal-7672	1624	38	%	%	NOUN
american_scientific_journal-7672	1624	39	)	)	PUNCT
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american_scientific_journal-7672	1624	42	*	*	SYM
american_scientific_journal-7672	1624	43	30	30	NUM
american_scientific_journal-7672	1624	44	12	12	NUM
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american_scientific_journal-7672	1624	46	5	5	NUM
american_scientific_journal-7672	1624	47	26	26	NUM
american_scientific_journal-7672	1624	48	ias	ias	PROPN
american_scientific_journal-7672	1624	49	36	36	NUM
american_scientific_journal-7672	1624	50	297(100,00	297(100,00	NUM
american_scientific_journal-7672	1624	51	%	%	NOUN
american_scientific_journal-7672	1624	52	)	)	PUNCT
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american_scientific_journal-7672	1625	2	*	*	PUNCT
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american_scientific_journal-7672	1625	4	7	7	NUM
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american_scientific_journal-7672	1625	6	25	25	NUM
american_scientific_journal-7672	1625	7	97	97	NUM
american_scientific_journal-7672	1625	8	ias	ias	PROPN
american_scientific_journal-7672	1625	9	38	38	NUM
american_scientific_journal-7672	1625	10	297(100,00	297(100,00	NUM
american_scientific_journal-7672	1625	11	%	%	NOUN
american_scientific_journal-7672	1625	12	)	)	PUNCT
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american_scientific_journal-7672	1625	19	12	12	NUM
american_scientific_journal-7672	1625	20	60	60	NUM
american_scientific_journal-7672	1625	21	(	(	PUNCT
american_scientific_journal-7672	1625	22	*	*	NOUN
american_scientific_journal-7672	1625	23	)	)	PUNCT
american_scientific_journal-7672	1625	24	,	,	PUNCT
american_scientific_journal-7672	1625	25	(	(	PUNCT
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american_scientific_journal-7672	1625	27	*	*	PUNCT
american_scientific_journal-7672	1625	28	)	)	PUNCT
american_scientific_journal-7672	1625	29	,	,	PUNCT
american_scientific_journal-7672	1625	30	(	(	PUNCT
american_scientific_journal-7672	1625	31	*	*	PUNCT
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american_scientific_journal-7672	1625	35	indicate	indicate	VERB
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american_scientific_journal-7672	1625	39	at	at	ADP
american_scientific_journal-7672	1625	40	10	10	NUM
american_scientific_journal-7672	1625	41	%	%	NOUN
american_scientific_journal-7672	1625	42	,	,	PUNCT
american_scientific_journal-7672	1625	43	5	5	NUM
american_scientific_journal-7672	1625	44	%	%	NOUN
american_scientific_journal-7672	1625	45	and	and	CCONJ
american_scientific_journal-7672	1625	46	1	1	NUM
american_scientific_journal-7672	1625	47	%	%	NOUN
american_scientific_journal-7672	1625	48	(	(	PUNCT
american_scientific_journal-7672	1625	49	two	two	NUM
american_scientific_journal-7672	1625	50	-	-	PUNCT
american_scientific_journal-7672	1625	51	tailed	tailed	ADJ
american_scientific_journal-7672	1625	52	)	)	PUNCT
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american_scientific_journal-7672	1625	55	.	.	PUNCT
american_scientific_journal-7672	1626	1	table	table	NOUN
american_scientific_journal-7672	1626	2	6	6	NUM
american_scientific_journal-7672	1626	3	:	:	PUNCT
american_scientific_journal-7672	1626	4	auditors	auditor	NOUN
american_scientific_journal-7672	1626	5	’	’	PART
american_scientific_journal-7672	1626	6	size	size	NOUN
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american_scientific_journal-7672	1626	9	.	.	PUNCT
american_scientific_journal-7672	1627	1	test	test	NOUN
american_scientific_journal-7672	1627	2	1	1	NUM
american_scientific_journal-7672	1627	3	:	:	PUNCT
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american_scientific_journal-7672	1627	6	of	of	ADP
american_scientific_journal-7672	1627	7	accruals	accrual	NOUN
american_scientific_journal-7672	1627	8	panel	panel	VERB
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american_scientific_journal-7672	1628	2	(	(	PUNCT
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american_scientific_journal-7672	1628	9	otherwise	otherwise	ADV
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american_scientific_journal-7672	1628	11	1	1	X
american_scientific_journal-7672	1628	12	.	.	PUNCT
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american_scientific_journal-7672	1628	14	2004	2004	NUM
american_scientific_journal-7672	1628	15	(	(	PUNCT
american_scientific_journal-7672	1628	16	sample	sample	NOUN
american_scientific_journal-7672	1628	17	443	443	NUM
american_scientific_journal-7672	1628	18	)	)	PUNCT
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american_scientific_journal-7672	1628	20	(	(	PUNCT
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american_scientific_journal-7672	1628	22	445	445	NUM
american_scientific_journal-7672	1628	23	)	)	PUNCT
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american_scientific_journal-7672	1628	25	(	(	PUNCT
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american_scientific_journal-7672	1628	28	)	)	PUNCT
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american_scientific_journal-7672	1628	30	.	.	PUNCT
american_scientific_journal-7672	1629	1	coef	coef	PROPN
american_scientific_journal-7672	1629	2	.	.	PUNCT
american_scientific_journal-7672	1630	1	sig	sig	PROPN
american_scientific_journal-7672	1630	2	.	.	PUNCT
american_scientific_journal-7672	1631	1	var	var	PROPN
american_scientific_journal-7672	1631	2	.	.	PUNCT
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american_scientific_journal-7672	1632	2	.	.	PUNCT
american_scientific_journal-7672	1633	1	sig	sig	PROPN
american_scientific_journal-7672	1633	2	.	.	PUNCT
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american_scientific_journal-7672	1634	2	.	.	PUNCT
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american_scientific_journal-7672	1635	2	.	.	PUNCT
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american_scientific_journal-7672	1636	2	.	.	PUNCT
american_scientific_journal-7672	1637	1	dv	dv	PROPN
american_scientific_journal-7672	1637	2	-0,071	-0,071	PROPN
american_scientific_journal-7672	1637	3	(	(	PUNCT
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american_scientific_journal-7672	1638	3	*	*	PUNCT
american_scientific_journal-7672	1638	4	dv	dv	PROPN
american_scientific_journal-7672	1638	5	0,059	0,059	NUM
american_scientific_journal-7672	1638	6	(	(	PUNCT
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american_scientific_journal-7672	1638	8	)	)	PUNCT
american_scientific_journal-7672	1639	1	*	*	PUNCT
american_scientific_journal-7672	1639	2	*	*	PUNCT
american_scientific_journal-7672	1639	3	dv	dv	PROPN
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american_scientific_journal-7672	1639	5	(	(	PUNCT
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american_scientific_journal-7672	1639	7	)	)	PUNCT
american_scientific_journal-7672	1639	8	*	*	PUNCT
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american_scientific_journal-7672	1640	5	(	(	PUNCT
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american_scientific_journal-7672	1640	7	)	)	PUNCT
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american_scientific_journal-7672	1641	6	(	(	PUNCT
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american_scientific_journal-7672	1642	8	)	)	PUNCT
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american_scientific_journal-7672	1645	5	(	(	PUNCT
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american_scientific_journal-7672	1645	7	)	)	PUNCT
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american_scientific_journal-7672	1646	5	(	(	PUNCT
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american_scientific_journal-7672	1646	7	)	)	PUNCT
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american_scientific_journal-7672	1649	5	(	(	PUNCT
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american_scientific_journal-7672	1649	7	)	)	PUNCT
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american_scientific_journal-7672	1650	5	)	)	PUNCT
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american_scientific_journal-7672	1651	3	constant	constant	ADJ
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american_scientific_journal-7672	1651	5	(	(	PUNCT
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american_scientific_journal-7672	1651	7	)	)	PUNCT
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american_scientific_journal-7672	1651	17	)	)	PUNCT
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american_scientific_journal-7672	1651	20	adj	adj	NOUN
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american_scientific_journal-7672	1651	25	adj	adj	NOUN
american_scientific_journal-7672	1651	26	.	.	NOUN
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american_scientific_journal-7672	1651	29	2	2	NUM
american_scientific_journal-7672	1651	30	adj	adj	NOUN
american_scientific_journal-7672	1651	31	.	.	PROPN
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american_scientific_journal-7672	1651	34	(	(	PUNCT
american_scientific_journal-7672	1651	35	sample	sample	NOUN
american_scientific_journal-7672	1651	36	455	455	NUM
american_scientific_journal-7672	1651	37	)	)	PUNCT
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american_scientific_journal-7672	1651	39	(	(	PUNCT
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american_scientific_journal-7672	1651	42	)	)	PUNCT
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american_scientific_journal-7672	1651	44	(	(	PUNCT
american_scientific_journal-7672	1651	45	sample	sample	NOUN
american_scientific_journal-7672	1651	46	443	443	NUM
american_scientific_journal-7672	1651	47	)	)	PUNCT
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american_scientific_journal-7672	1651	49	.	.	PUNCT
american_scientific_journal-7672	1652	1	coef	coef	PROPN
american_scientific_journal-7672	1652	2	.	.	PUNCT
american_scientific_journal-7672	1653	1	sig	sig	PROPN
american_scientific_journal-7672	1653	2	.	.	PUNCT
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american_scientific_journal-7672	1654	2	.	.	PUNCT
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american_scientific_journal-7672	1655	2	.	.	PUNCT
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american_scientific_journal-7672	1656	2	.	.	PUNCT
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american_scientific_journal-7672	1657	2	.	.	PUNCT
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american_scientific_journal-7672	1660	1	dv	dv	PROPN
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american_scientific_journal-7672	1661	1	*	*	PUNCT
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american_scientific_journal-7672	1661	3	dv	dv	PROPN
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american_scientific_journal-7672	1673	4	constant	constant	ADJ
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american_scientific_journal-7672	1673	22	.	.	PROPN
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american_scientific_journal-7672	1673	27	.	.	PROPN
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american_scientific_journal-7672	1673	32	.	.	PROPN
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american_scientific_journal-7672	1673	43	(	(	PUNCT
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american_scientific_journal-7672	1691	5	(	(	PUNCT
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american_scientific_journal-7672	1692	4	constant	constant	ADJ
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american_scientific_journal-7672	1692	6	(	(	PUNCT
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american_scientific_journal-7672	1692	20	2	2	NUM
american_scientific_journal-7672	1692	21	adj	adj	NOUN
american_scientific_journal-7672	1692	22	.	.	PROPN
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american_scientific_journal-7672	1692	26	adj	adj	NOUN
american_scientific_journal-7672	1692	27	.	.	NOUN
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american_scientific_journal-7672	1692	30	2	2	NUM
american_scientific_journal-7672	1692	31	adj	adj	NOUN
american_scientific_journal-7672	1692	32	.	.	PROPN
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american_scientific_journal-7672	1692	35	(	(	PUNCT
american_scientific_journal-7672	1692	36	sample	sample	NOUN
american_scientific_journal-7672	1692	37	368	368	NUM
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american_scientific_journal-7672	1692	45	(	(	PUNCT
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american_scientific_journal-7672	1692	47	370	370	NUM
american_scientific_journal-7672	1692	48	)	)	PUNCT
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american_scientific_journal-7672	1692	50	.	.	PUNCT
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american_scientific_journal-7672	1695	2	.	.	PUNCT
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american_scientific_journal-7672	1696	2	.	.	PUNCT
american_scientific_journal-7672	1697	1	sig	sig	PROPN
american_scientific_journal-7672	1697	2	.	.	PUNCT
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american_scientific_journal-7672	1698	2	.	.	PUNCT
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american_scientific_journal-7672	1699	2	.	.	PUNCT
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american_scientific_journal-7672	1700	2	.	.	PUNCT
american_scientific_journal-7672	1701	1	dv	dv	PROPN
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american_scientific_journal-7672	1701	3	(	(	PUNCT
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american_scientific_journal-7672	1701	5	)	)	PUNCT
american_scientific_journal-7672	1701	6	*	*	PUNCT
american_scientific_journal-7672	1702	1	dv	dv	PROPN
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american_scientific_journal-7672	1702	3	(	(	PUNCT
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american_scientific_journal-7672	1702	5	)	)	PUNCT
american_scientific_journal-7672	1702	6	*	*	PUNCT
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american_scientific_journal-7672	1703	2	dv	dv	PROPN
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american_scientific_journal-7672	1703	6	)	)	PUNCT
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american_scientific_journal-7672	1704	5	(	(	PUNCT
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american_scientific_journal-7672	1708	3	eps	eps	ADP
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american_scientific_journal-7672	1710	1	constant	constant	ADJ
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american_scientific_journal-7672	1710	3	(	(	PUNCT
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american_scientific_journal-7672	1710	11	constant	constant	ADJ
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american_scientific_journal-7672	1710	13	(	(	PUNCT
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american_scientific_journal-7672	1710	15	)	)	PUNCT
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american_scientific_journal-7672	1710	19	.	.	NOUN
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american_scientific_journal-7672	1711	3	2	2	NUM
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american_scientific_journal-7672	1711	5	.	.	NOUN
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american_scientific_journal-7672	1711	7	r	r	NOUN
american_scientific_journal-7672	1711	8	2	2	NUM
american_scientific_journal-7672	1711	9	adj	adj	NOUN
american_scientific_journal-7672	1711	10	.	.	PROPN
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american_scientific_journal-7672	1711	13	.	.	PUNCT
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american_scientific_journal-7672	1712	3	(	(	PUNCT
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american_scientific_journal-7672	1712	6	)	)	PUNCT
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american_scientific_journal-7672	1712	8	(	(	PUNCT
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american_scientific_journal-7672	1712	13	(	(	PUNCT
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american_scientific_journal-7672	1712	24	,	,	PUNCT
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american_scientific_journal-7672	1712	26	,	,	PUNCT
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american_scientific_journal-7672	1728	3	eps	eps	ADP
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american_scientific_journal-7672	1730	2	*	*	PUNCT
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american_scientific_journal-7672	1730	4	0,002	0,002	NUM
american_scientific_journal-7672	1730	5	(	(	PUNCT
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american_scientific_journal-7672	1730	7	)	)	PUNCT
american_scientific_journal-7672	1731	1	*	*	PUNCT
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american_scientific_journal-7672	1732	2	*	*	PUNCT
american_scientific_journal-7672	1732	3	debte	debte	NOUN
american_scientific_journal-7672	1732	4	-0,027	-0,027	PROPN
american_scientific_journal-7672	1732	5	(	(	PUNCT
american_scientific_journal-7672	1732	6	0,012	0,012	NUM
american_scientific_journal-7672	1732	7	)	)	PUNCT
american_scientific_journal-7672	1732	8	*	*	PUNCT
american_scientific_journal-7672	1732	9	*	*	PUNCT
american_scientific_journal-7672	1732	10	igear	igear	NOUN
american_scientific_journal-7672	1732	11	0,010	0,010	NUM
american_scientific_journal-7672	1732	12	(	(	PUNCT
american_scientific_journal-7672	1732	13	0,004	0,004	NUM
american_scientific_journal-7672	1732	14	)	)	PUNCT
american_scientific_journal-7672	1733	1	*	*	PUNCT
american_scientific_journal-7672	1733	2	*	*	PUNCT
american_scientific_journal-7672	1733	3	*	*	PUNCT
american_scientific_journal-7672	1733	4	constant	constant	ADJ
american_scientific_journal-7672	1733	5	0,001	0,001	NUM
american_scientific_journal-7672	1733	6	(	(	PUNCT
american_scientific_journal-7672	1733	7	0,000	0,000	NUM
american_scientific_journal-7672	1733	8	)	)	PUNCT
american_scientific_journal-7672	1733	9	constant	constant	ADJ
american_scientific_journal-7672	1733	10	0,001	0,001	NUM
american_scientific_journal-7672	1733	11	(	(	PUNCT
american_scientific_journal-7672	1733	12	0,002	0,002	NUM
american_scientific_journal-7672	1733	13	)	)	PUNCT
american_scientific_journal-7672	1733	14	constant	constant	ADJ
american_scientific_journal-7672	1733	15	0,001	0,001	NUM
american_scientific_journal-7672	1733	16	(	(	PUNCT
american_scientific_journal-7672	1733	17	0,002	0,002	NUM
american_scientific_journal-7672	1733	18	)	)	PUNCT
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american_scientific_journal-7672	1733	20	2	2	NUM
american_scientific_journal-7672	1733	21	adj	adj	NOUN
american_scientific_journal-7672	1733	22	.	.	PROPN
american_scientific_journal-7672	1733	23	0,795	0,795	NUM
american_scientific_journal-7672	1733	24	r	r	NOUN
american_scientific_journal-7672	1733	25	2	2	NUM
american_scientific_journal-7672	1733	26	adj	adj	NOUN
american_scientific_journal-7672	1733	27	.	.	PROPN
american_scientific_journal-7672	1733	28	0,784	0,784	NUM
american_scientific_journal-7672	1733	29	r	r	NOUN
american_scientific_journal-7672	1733	30	2	2	NUM
american_scientific_journal-7672	1733	31	adj	adj	NOUN
american_scientific_journal-7672	1733	32	.	.	PROPN
american_scientific_journal-7672	1733	33	0,691	0,691	NUM
american_scientific_journal-7672	1733	34	2007	2007	NUM
american_scientific_journal-7672	1733	35	(	(	PUNCT
american_scientific_journal-7672	1733	36	sample	sample	NOUN
american_scientific_journal-7672	1733	37	204	204	NUM
american_scientific_journal-7672	1733	38	)	)	PUNCT
american_scientific_journal-7672	1733	39	2008	2008	NUM
american_scientific_journal-7672	1733	40	(	(	PUNCT
american_scientific_journal-7672	1733	41	sample	sample	NOUN
american_scientific_journal-7672	1733	42	203	203	NUM
american_scientific_journal-7672	1733	43	)	)	PUNCT
american_scientific_journal-7672	1733	44	2009	2009	NUM
american_scientific_journal-7672	1733	45	(	(	PUNCT
american_scientific_journal-7672	1733	46	sample	sample	NOUN
american_scientific_journal-7672	1733	47	201	201	NUM
american_scientific_journal-7672	1733	48	)	)	PUNCT
american_scientific_journal-7672	1733	49	var	var	NOUN
american_scientific_journal-7672	1733	50	.	.	PUNCT
american_scientific_journal-7672	1734	1	coef	coef	PROPN
american_scientific_journal-7672	1734	2	.	.	PUNCT
american_scientific_journal-7672	1735	1	sig	sig	PROPN
american_scientific_journal-7672	1735	2	.	.	PUNCT
american_scientific_journal-7672	1736	1	var	var	PROPN
american_scientific_journal-7672	1736	2	.	.	PUNCT
american_scientific_journal-7672	1737	1	coef	coef	PROPN
american_scientific_journal-7672	1737	2	.	.	PUNCT
american_scientific_journal-7672	1738	1	sig	sig	PROPN
american_scientific_journal-7672	1738	2	.	.	PUNCT
american_scientific_journal-7672	1739	1	var	var	PROPN
american_scientific_journal-7672	1739	2	.	.	PUNCT
american_scientific_journal-7672	1740	1	coef	coef	PROPN
american_scientific_journal-7672	1740	2	.	.	PUNCT
american_scientific_journal-7672	1741	1	sig	sig	PROPN
american_scientific_journal-7672	1741	2	.	.	PUNCT
american_scientific_journal-7672	1742	1	dv	dv	PROPN
american_scientific_journal-7672	1742	2	-0,415	-0,415	PROPN
american_scientific_journal-7672	1742	3	(	(	PUNCT
american_scientific_journal-7672	1742	4	0,073	0,073	NUM
american_scientific_journal-7672	1742	5	)	)	PUNCT
american_scientific_journal-7672	1742	6	*	*	PUNCT
american_scientific_journal-7672	1743	1	*	*	PUNCT
american_scientific_journal-7672	1743	2	*	*	PUNCT
american_scientific_journal-7672	1743	3	dv	dv	PROPN
american_scientific_journal-7672	1743	4	0,176	0,176	PROPN
american_scientific_journal-7672	1743	5	(	(	PUNCT
american_scientific_journal-7672	1743	6	0,061	0,061	NUM
american_scientific_journal-7672	1743	7	)	)	PUNCT
american_scientific_journal-7672	1744	1	*	*	PUNCT
american_scientific_journal-7672	1745	1	*	*	PUNCT
american_scientific_journal-7672	1745	2	*	*	PUNCT
american_scientific_journal-7672	1745	3	dv	dv	PROPN
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american_scientific_journal-7672	1745	5	(	(	PUNCT
american_scientific_journal-7672	1745	6	0,039	0,039	NUM
american_scientific_journal-7672	1745	7	)	)	PUNCT
american_scientific_journal-7672	1745	8	*	*	PUNCT
american_scientific_journal-7672	1745	9	*	*	PUNCT
american_scientific_journal-7672	1745	10	*	*	PUNCT
american_scientific_journal-7672	1745	11	saletas	saleta	NOUN
american_scientific_journal-7672	1745	12	0,050	0,050	NUM
american_scientific_journal-7672	1745	13	(	(	PUNCT
american_scientific_journal-7672	1745	14	0,020	0,020	NUM
american_scientific_journal-7672	1745	15	)	)	PUNCT
american_scientific_journal-7672	1745	16	*	*	PUNCT
american_scientific_journal-7672	1745	17	*	*	PUNCT
american_scientific_journal-7672	1745	18	saletas	saleta	NOUN
american_scientific_journal-7672	1745	19	0,033	0,033	NUM
american_scientific_journal-7672	1745	20	(	(	PUNCT
american_scientific_journal-7672	1745	21	0,014	0,014	NUM
american_scientific_journal-7672	1745	22	)	)	PUNCT
american_scientific_journal-7672	1745	23	*	*	PUNCT
american_scientific_journal-7672	1746	1	*	*	PUNCT
american_scientific_journal-7672	1746	2	saletas	saleta	NOUN
american_scientific_journal-7672	1746	3	-0,138	-0,138	X
american_scientific_journal-7672	1746	4	(	(	PUNCT
american_scientific_journal-7672	1746	5	0,016	0,016	NUM
american_scientific_journal-7672	1746	6	)	)	PUNCT
american_scientific_journal-7672	1746	7	*	*	PUNCT
american_scientific_journal-7672	1747	1	*	*	PUNCT
american_scientific_journal-7672	1747	2	*	*	PUNCT
american_scientific_journal-7672	1747	3	npm	npm	PROPN
american_scientific_journal-7672	1747	4	-0,137	-0,137	PROPN
american_scientific_journal-7672	1747	5	(	(	PUNCT
american_scientific_journal-7672	1747	6	0,075	0,075	NUM
american_scientific_journal-7672	1747	7	)	)	PUNCT
american_scientific_journal-7672	1748	1	*	*	PUNCT
american_scientific_journal-7672	1748	2	opm	opm	PROPN
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american_scientific_journal-7672	1748	4	(	(	PUNCT
american_scientific_journal-7672	1748	5	0,063	0,063	NUM
american_scientific_journal-7672	1748	6	)	)	PUNCT
american_scientific_journal-7672	1748	7	*	*	PUNCT
american_scientific_journal-7672	1749	1	*	*	PUNCT
american_scientific_journal-7672	1749	2	npm	npm	PROPN
american_scientific_journal-7672	1749	3	-0,089	-0,089	ADJ
american_scientific_journal-7672	1749	4	(	(	PUNCT
american_scientific_journal-7672	1749	5	0,014	0,014	NUM
american_scientific_journal-7672	1749	6	)	)	PUNCT
american_scientific_journal-7672	1749	7	*	*	PUNCT
american_scientific_journal-7672	1750	1	*	*	PUNCT
american_scientific_journal-7672	1750	2	*	*	PUNCT
american_scientific_journal-7672	1750	3	debte	debte	PROPN
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american_scientific_journal-7672	1750	5	(	(	PUNCT
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american_scientific_journal-7672	1750	7	)	)	PUNCT
american_scientific_journal-7672	1750	8	*	*	PUNCT
american_scientific_journal-7672	1751	1	*	*	PUNCT
american_scientific_journal-7672	1751	2	*	*	PUNCT
american_scientific_journal-7672	1751	3	debt	debt	NOUN
american_scientific_journal-7672	1751	4	0,007	0,007	NUM
american_scientific_journal-7672	1751	5	(	(	PUNCT
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american_scientific_journal-7672	1751	7	)	)	PUNCT
american_scientific_journal-7672	1751	8	*	*	PUNCT
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american_scientific_journal-7672	1751	10	igear	igear	PROPN
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american_scientific_journal-7672	1751	12	(	(	PUNCT
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american_scientific_journal-7672	1751	14	)	)	PUNCT
american_scientific_journal-7672	1752	1	*	*	PUNCT
american_scientific_journal-7672	1752	2	*	*	PUNCT
american_scientific_journal-7672	1752	3	*	*	PUNCT
american_scientific_journal-7672	1752	4	constant	constant	ADJ
american_scientific_journal-7672	1752	5	0,003	0,003	NUM
american_scientific_journal-7672	1752	6	(	(	PUNCT
american_scientific_journal-7672	1752	7	0,002	0,002	NUM
american_scientific_journal-7672	1752	8	)	)	PUNCT
american_scientific_journal-7672	1752	9	constant	constant	ADJ
american_scientific_journal-7672	1752	10	0,003	0,003	NUM
american_scientific_journal-7672	1752	11	(	(	PUNCT
american_scientific_journal-7672	1752	12	0,002	0,002	NUM
american_scientific_journal-7672	1752	13	)	)	PUNCT
american_scientific_journal-7672	1752	14	constant	constant	ADJ
american_scientific_journal-7672	1752	15	0,002	0,002	NUM
american_scientific_journal-7672	1752	16	(	(	PUNCT
american_scientific_journal-7672	1752	17	0,001	0,001	NUM
american_scientific_journal-7672	1752	18	)	)	PUNCT
american_scientific_journal-7672	1752	19	r	r	NOUN
american_scientific_journal-7672	1752	20	2	2	NUM
american_scientific_journal-7672	1752	21	adj	adj	X
american_scientific_journal-7672	1752	22	.	.	PROPN
american_scientific_journal-7672	1752	23	0,642	0,642	NUM
american_scientific_journal-7672	1752	24	r	r	NOUN
american_scientific_journal-7672	1752	25	2	2	NUM
american_scientific_journal-7672	1752	26	adj	adj	NOUN
american_scientific_journal-7672	1752	27	.	.	PROPN
american_scientific_journal-7672	1752	28	0,695	0,695	NUM
american_scientific_journal-7672	1752	29	r	r	NOUN
american_scientific_journal-7672	1752	30	2	2	NUM
american_scientific_journal-7672	1752	31	adj	adj	NOUN
american_scientific_journal-7672	1752	32	.	.	PROPN
american_scientific_journal-7672	1752	33	0,964	0,964	NUM
american_scientific_journal-7672	1753	1	4.uk	4.uk	NUM
american_scientific_journal-7672	1753	2	2004	2004	NUM
american_scientific_journal-7672	1753	3	(	(	PUNCT
american_scientific_journal-7672	1753	4	sample	sample	NOUN
american_scientific_journal-7672	1753	5	279	279	NUM
american_scientific_journal-7672	1753	6	)	)	PUNCT
american_scientific_journal-7672	1753	7	2005	2005	NUM
american_scientific_journal-7672	1753	8	(	(	PUNCT
american_scientific_journal-7672	1753	9	sample	sample	NOUN
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american_scientific_journal-7672	1753	11	)	)	PUNCT
american_scientific_journal-7672	1753	12	2006	2006	NUM
american_scientific_journal-7672	1753	13	(	(	PUNCT
american_scientific_journal-7672	1753	14	sample	sample	NOUN
american_scientific_journal-7672	1753	15	275	275	NUM
american_scientific_journal-7672	1753	16	)	)	PUNCT
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american_scientific_journal-7672	1753	18	.	.	PUNCT
american_scientific_journal-7672	1754	1	coef	coef	PROPN
american_scientific_journal-7672	1754	2	.	.	PUNCT
american_scientific_journal-7672	1755	1	sig	sig	PROPN
american_scientific_journal-7672	1755	2	.	.	PUNCT
american_scientific_journal-7672	1756	1	var	var	PROPN
american_scientific_journal-7672	1756	2	.	.	PUNCT
american_scientific_journal-7672	1757	1	coef	coef	PROPN
american_scientific_journal-7672	1757	2	.	.	PUNCT
american_scientific_journal-7672	1758	1	sig	sig	PROPN
american_scientific_journal-7672	1758	2	.	.	PUNCT
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american_scientific_journal-7672	1759	2	.	.	PUNCT
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american_scientific_journal-7672	1761	2	.	.	PUNCT
american_scientific_journal-7672	1762	1	dv	dv	PROPN
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american_scientific_journal-7672	1762	6	*	*	PUNCT
american_scientific_journal-7672	1763	1	*	*	PUNCT
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american_scientific_journal-7672	1763	3	dv	dv	PROPN
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american_scientific_journal-7672	1764	1	*	*	PUNCT
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american_scientific_journal-7672	1764	3	dv	dv	PROPN
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american_scientific_journal-7672	1764	7	)	)	PUNCT
american_scientific_journal-7672	1764	8	*	*	PUNCT
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american_scientific_journal-7672	1765	3	(	(	PUNCT
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american_scientific_journal-7672	1767	3	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1767	5	(	(	PUNCT
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american_scientific_journal-7672	1767	7	)	)	PUNCT
american_scientific_journal-7672	1767	8	*	*	PUNCT
american_scientific_journal-7672	1768	1	*	*	PUNCT
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american_scientific_journal-7672	1768	3	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1768	5	(	(	PUNCT
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american_scientific_journal-7672	1768	7	)	)	PUNCT
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american_scientific_journal-7672	1768	10	npm	npm	PROPN
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american_scientific_journal-7672	1768	12	(	(	PUNCT
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american_scientific_journal-7672	1769	4	npm	npm	PROPN
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american_scientific_journal-7672	1771	3	npm	npm	PROPN
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american_scientific_journal-7672	1771	5	(	(	PUNCT
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american_scientific_journal-7672	1771	8	*	*	PUNCT
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american_scientific_journal-7672	1772	8	*	*	PUNCT
american_scientific_journal-7672	1772	9	*	*	PUNCT
american_scientific_journal-7672	1772	10	clsfu	clsfu	PROPN
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american_scientific_journal-7672	1772	15	*	*	PUNCT
american_scientific_journal-7672	1773	1	*	*	PUNCT
american_scientific_journal-7672	1773	2	*	*	PUNCT
american_scientific_journal-7672	1773	3	clsfu	clsfu	NOUN
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american_scientific_journal-7672	1773	5	(	(	PUNCT
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american_scientific_journal-7672	1773	7	)	)	PUNCT
american_scientific_journal-7672	1773	8	*	*	PUNCT
american_scientific_journal-7672	1773	9	*	*	PUNCT
american_scientific_journal-7672	1773	10	constant	constant	ADJ
american_scientific_journal-7672	1773	11	0,023	0,023	NUM
american_scientific_journal-7672	1773	12	(	(	PUNCT
american_scientific_journal-7672	1773	13	0,011	0,011	NUM
american_scientific_journal-7672	1773	14	)	)	PUNCT
american_scientific_journal-7672	1773	15	constant	constant	ADJ
american_scientific_journal-7672	1773	16	0,023	0,023	NUM
american_scientific_journal-7672	1773	17	(	(	PUNCT
american_scientific_journal-7672	1773	18	0,020	0,020	NUM
american_scientific_journal-7672	1773	19	)	)	PUNCT
american_scientific_journal-7672	1773	20	constant	constant	ADJ
american_scientific_journal-7672	1773	21	0,018	0,018	NUM
american_scientific_journal-7672	1773	22	(	(	PUNCT
american_scientific_journal-7672	1773	23	0,017	0,017	NUM
american_scientific_journal-7672	1773	24	)	)	PUNCT
american_scientific_journal-7672	1773	25	r	r	NOUN
american_scientific_journal-7672	1773	26	2	2	NUM
american_scientific_journal-7672	1773	27	adj	adj	NOUN
american_scientific_journal-7672	1773	28	.	.	PROPN
american_scientific_journal-7672	1773	29	0,745	0,745	NUM
american_scientific_journal-7672	1773	30	r	r	NOUN
american_scientific_journal-7672	1773	31	2	2	NUM
american_scientific_journal-7672	1773	32	adj	adj	NOUN
american_scientific_journal-7672	1773	33	.	.	NOUN
american_scientific_journal-7672	1773	34	0,582	0,582	NUM
american_scientific_journal-7672	1773	35	r	r	NOUN
american_scientific_journal-7672	1773	36	2	2	NUM
american_scientific_journal-7672	1773	37	adj	adj	NOUN
american_scientific_journal-7672	1773	38	.	.	PROPN
american_scientific_journal-7672	1773	39	0,705	0,705	NUM
american_scientific_journal-7672	1773	40	2007	2007	NUM
american_scientific_journal-7672	1773	41	(	(	PUNCT
american_scientific_journal-7672	1773	42	sample	sample	NOUN
american_scientific_journal-7672	1773	43	274	274	NUM
american_scientific_journal-7672	1773	44	)	)	PUNCT
american_scientific_journal-7672	1773	45	2008	2008	NUM
american_scientific_journal-7672	1773	46	(	(	PUNCT
american_scientific_journal-7672	1773	47	sample	sample	NOUN
american_scientific_journal-7672	1773	48	268	268	NUM
american_scientific_journal-7672	1773	49	)	)	PUNCT
american_scientific_journal-7672	1773	50	2009	2009	NUM
american_scientific_journal-7672	1773	51	(	(	PUNCT
american_scientific_journal-7672	1773	52	sample	sample	NOUN
american_scientific_journal-7672	1773	53	260	260	NUM
american_scientific_journal-7672	1773	54	)	)	PUNCT
american_scientific_journal-7672	1773	55	var	var	NOUN
american_scientific_journal-7672	1773	56	.	.	PUNCT
american_scientific_journal-7672	1774	1	coef	coef	PROPN
american_scientific_journal-7672	1774	2	.	.	PUNCT
american_scientific_journal-7672	1775	1	sig	sig	PROPN
american_scientific_journal-7672	1775	2	.	.	PUNCT
american_scientific_journal-7672	1776	1	var	var	PROPN
american_scientific_journal-7672	1776	2	.	.	PUNCT
american_scientific_journal-7672	1777	1	coef	coef	PROPN
american_scientific_journal-7672	1777	2	.	.	PUNCT
american_scientific_journal-7672	1778	1	sig	sig	PROPN
american_scientific_journal-7672	1778	2	.	.	PUNCT
american_scientific_journal-7672	1779	1	var	var	PROPN
american_scientific_journal-7672	1779	2	.	.	PUNCT
american_scientific_journal-7672	1780	1	coef	coef	PROPN
american_scientific_journal-7672	1780	2	.	.	PUNCT
american_scientific_journal-7672	1781	1	sig	sig	PROPN
american_scientific_journal-7672	1781	2	.	.	PUNCT
american_scientific_journal-7672	1782	1	dv	dv	PROPN
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american_scientific_journal-7672	1782	3	(	(	PUNCT
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american_scientific_journal-7672	1782	5	)	)	PUNCT
american_scientific_journal-7672	1783	1	*	*	PUNCT
american_scientific_journal-7672	1783	2	*	*	PUNCT
american_scientific_journal-7672	1783	3	*	*	PUNCT
american_scientific_journal-7672	1783	4	dv	dv	PROPN
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american_scientific_journal-7672	1783	6	(	(	PUNCT
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american_scientific_journal-7672	1783	8	)	)	PUNCT
american_scientific_journal-7672	1783	9	*	*	PUNCT
american_scientific_journal-7672	1784	1	dv	dv	PROPN
american_scientific_journal-7672	1784	2	0,044	0,044	NUM
american_scientific_journal-7672	1784	3	(	(	PUNCT
american_scientific_journal-7672	1784	4	0,017	0,017	NUM
american_scientific_journal-7672	1784	5	)	)	PUNCT
american_scientific_journal-7672	1784	6	*	*	PUNCT
american_scientific_journal-7672	1785	1	*	*	PUNCT
american_scientific_journal-7672	1785	2	saletas	saleta	NOUN
american_scientific_journal-7672	1785	3	0,020	0,020	NUM
american_scientific_journal-7672	1785	4	(	(	PUNCT
american_scientific_journal-7672	1785	5	0,006	0,006	NUM
american_scientific_journal-7672	1785	6	)	)	PUNCT
american_scientific_journal-7672	1785	7	*	*	PUNCT
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american_scientific_journal-7672	1786	3	lnmv	lnmv	PROPN
american_scientific_journal-7672	1786	4	0,010	0,010	NUM
american_scientific_journal-7672	1786	5	(	(	PUNCT
american_scientific_journal-7672	1786	6	0,004	0,004	NUM
american_scientific_journal-7672	1786	7	)	)	PUNCT
american_scientific_journal-7672	1787	1	*	*	PUNCT
american_scientific_journal-7672	1788	1	*	*	PUNCT
american_scientific_journal-7672	1788	2	lnmv	lnmv	INTJ
american_scientific_journal-7672	1788	3	-0,005	-0,005	INTJ
american_scientific_journal-7672	1788	4	(	(	PUNCT
american_scientific_journal-7672	1788	5	0,002	0,002	NUM
american_scientific_journal-7672	1788	6	)	)	PUNCT
american_scientific_journal-7672	1789	1	*	*	PUNCT
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american_scientific_journal-7672	1789	3	npm	npm	PROPN
american_scientific_journal-7672	1789	4	-0,068	-0,068	PROPN
american_scientific_journal-7672	1789	5	(	(	PUNCT
american_scientific_journal-7672	1789	6	0,020	0,020	NUM
american_scientific_journal-7672	1789	7	)	)	PUNCT
american_scientific_journal-7672	1789	8	*	*	PUNCT
american_scientific_journal-7672	1790	1	*	*	PUNCT
american_scientific_journal-7672	1790	2	*	*	PUNCT
american_scientific_journal-7672	1790	3	npm	npm	PROPN
american_scientific_journal-7672	1790	4	-0,092	-0,092	X
american_scientific_journal-7672	1790	5	(	(	PUNCT
american_scientific_journal-7672	1790	6	0,027	0,027	NUM
american_scientific_journal-7672	1790	7	)	)	PUNCT
american_scientific_journal-7672	1791	1	*	*	PUNCT
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american_scientific_journal-7672	1792	3	eps	eps	PROPN
american_scientific_journal-7672	1792	4	0,027	0,027	NUM
american_scientific_journal-7672	1792	5	(	(	PUNCT
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american_scientific_journal-7672	1792	7	)	)	PUNCT
american_scientific_journal-7672	1792	8	*	*	PUNCT
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american_scientific_journal-7672	1792	10	clsfu	clsfu	NOUN
american_scientific_journal-7672	1792	11	-0,013	-0,013	X
american_scientific_journal-7672	1792	12	(	(	PUNCT
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american_scientific_journal-7672	1792	21	)	)	PUNCT
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american_scientific_journal-7672	1792	25	(	(	PUNCT
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american_scientific_journal-7672	1792	27	)	)	PUNCT
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american_scientific_journal-7672	1792	29	constant	constant	ADJ
american_scientific_journal-7672	1792	30	0,011	0,011	NUM
american_scientific_journal-7672	1792	31	(	(	PUNCT
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american_scientific_journal-7672	1792	33	)	)	PUNCT
american_scientific_journal-7672	1793	1	constant	constant	ADJ
american_scientific_journal-7672	1793	2	0,024	0,024	NUM
american_scientific_journal-7672	1793	3	(	(	PUNCT
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american_scientific_journal-7672	1793	5	)	)	PUNCT
american_scientific_journal-7672	1793	6	constant	constant	ADJ
american_scientific_journal-7672	1793	7	0,003	0,003	NUM
american_scientific_journal-7672	1793	8	(	(	PUNCT
american_scientific_journal-7672	1793	9	0,007	0,007	NUM
american_scientific_journal-7672	1793	10	)	)	PUNCT
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american_scientific_journal-7672	1793	12	2	2	NUM
american_scientific_journal-7672	1793	13	adj	adj	X
american_scientific_journal-7672	1793	14	.	.	PROPN
american_scientific_journal-7672	1793	15	0,604	0,604	NUM
american_scientific_journal-7672	1793	16	r	r	NOUN
american_scientific_journal-7672	1793	17	2	2	NUM
american_scientific_journal-7672	1793	18	adj	adj	NOUN
american_scientific_journal-7672	1793	19	.	.	PROPN
american_scientific_journal-7672	1793	20	0,730	0,730	NUM
american_scientific_journal-7672	1793	21	r	r	NOUN
american_scientific_journal-7672	1793	22	2	2	NUM
american_scientific_journal-7672	1793	23	adj	adj	NOUN
american_scientific_journal-7672	1793	24	.	.	PROPN
american_scientific_journal-7672	1793	25	0,670	0,670	NUM
american_scientific_journal-7672	1793	26	(	(	PUNCT
american_scientific_journal-7672	1793	27	*	*	NOUN
american_scientific_journal-7672	1793	28	)	)	PUNCT
american_scientific_journal-7672	1793	29	,	,	PUNCT
american_scientific_journal-7672	1793	30	(	(	PUNCT
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american_scientific_journal-7672	1793	32	*	*	PUNCT
american_scientific_journal-7672	1793	33	)	)	PUNCT
american_scientific_journal-7672	1793	34	,	,	PUNCT
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american_scientific_journal-7672	1793	40	indicate	indicate	VERB
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american_scientific_journal-7672	1793	44	at	at	ADP
american_scientific_journal-7672	1793	45	10	10	NUM
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american_scientific_journal-7672	1793	47	,	,	PUNCT
american_scientific_journal-7672	1793	48	5	5	NUM
american_scientific_journal-7672	1793	49	%	%	NOUN
american_scientific_journal-7672	1793	50	and	and	CCONJ
american_scientific_journal-7672	1793	51	1	1	NUM
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american_scientific_journal-7672	1793	55	-	-	PUNCT
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american_scientific_journal-7672	1793	60	.	.	PUNCT
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american_scientific_journal-7672	1794	2	2	2	NUM
american_scientific_journal-7672	1794	3	:	:	PUNCT
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american_scientific_journal-7672	1794	19	1	1	X
american_scientific_journal-7672	1794	20	.	.	PUNCT
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american_scientific_journal-7672	1794	23	(	(	PUNCT
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american_scientific_journal-7672	1794	25	455	455	NUM
american_scientific_journal-7672	1794	26	)	)	PUNCT
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american_scientific_journal-7672	1794	28	(	(	PUNCT
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american_scientific_journal-7672	1794	30	455	455	NUM
american_scientific_journal-7672	1794	31	)	)	PUNCT
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american_scientific_journal-7672	1794	33	(	(	PUNCT
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american_scientific_journal-7672	1797	2	.	.	PUNCT
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american_scientific_journal-7672	1798	2	.	.	PUNCT
american_scientific_journal-7672	1799	1	sig	sig	PROPN
american_scientific_journal-7672	1799	2	.	.	PUNCT
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american_scientific_journal-7672	1800	2	.	.	PUNCT
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american_scientific_journal-7672	1801	2	.	.	PUNCT
american_scientific_journal-7672	1802	1	sig	sig	PROPN
american_scientific_journal-7672	1802	2	.	.	PUNCT
american_scientific_journal-7672	1803	1	dv	dv	PROPN
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american_scientific_journal-7672	1808	4	(	(	PUNCT
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american_scientific_journal-7672	1809	1	*	*	PUNCT
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american_scientific_journal-7672	1809	5	(	(	PUNCT
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american_scientific_journal-7672	1809	7	)	)	PUNCT
american_scientific_journal-7672	1809	8	*	*	PUNCT
american_scientific_journal-7672	1810	1	*	*	PUNCT
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american_scientific_journal-7672	1810	3	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1810	5	(	(	PUNCT
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american_scientific_journal-7672	1810	7	)	)	PUNCT
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american_scientific_journal-7672	1811	4	npm	npm	PROPN
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american_scientific_journal-7672	1812	3	npm	npm	PROPN
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american_scientific_journal-7672	1812	5	(	(	PUNCT
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american_scientific_journal-7672	1812	7	)	)	PUNCT
american_scientific_journal-7672	1813	1	*	*	PUNCT
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american_scientific_journal-7672	1814	5	(	(	PUNCT
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american_scientific_journal-7672	1818	3	constant	constant	ADJ
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american_scientific_journal-7672	1862	3	eps	eps	PROPN
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american_scientific_journal-7672	1862	5	(	(	PUNCT
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american_scientific_journal-7672	1862	7	)	)	PUNCT
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american_scientific_journal-7672	1864	3	tlsfu	tlsfu	ADJ
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american_scientific_journal-7672	1864	5	(	(	PUNCT
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american_scientific_journal-7672	1864	7	)	)	PUNCT
american_scientific_journal-7672	1864	8	*	*	PUNCT
american_scientific_journal-7672	1865	1	tlsfu	tlsfu	NOUN
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american_scientific_journal-7672	1865	3	(	(	PUNCT
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american_scientific_journal-7672	1865	5	)	)	PUNCT
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american_scientific_journal-7672	1867	3	tlsfu	tlsfu	NOUN
american_scientific_journal-7672	1867	4	0,052	0,052	NUM
american_scientific_journal-7672	1867	5	(	(	PUNCT
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american_scientific_journal-7672	1867	7	)	)	PUNCT
american_scientific_journal-7672	1868	1	*	*	PUNCT
american_scientific_journal-7672	1868	2	*	*	PUNCT
american_scientific_journal-7672	1868	3	constant	constant	ADJ
american_scientific_journal-7672	1868	4	0,002	0,002	NUM
american_scientific_journal-7672	1868	5	(	(	PUNCT
american_scientific_journal-7672	1868	6	0,001	0,001	NUM
american_scientific_journal-7672	1868	7	)	)	PUNCT
american_scientific_journal-7672	1868	8	constant	constant	ADJ
american_scientific_journal-7672	1868	9	0,001	0,001	NUM
american_scientific_journal-7672	1868	10	(	(	PUNCT
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american_scientific_journal-7672	1868	12	)	)	PUNCT
american_scientific_journal-7672	1868	13	constant	constant	ADJ
american_scientific_journal-7672	1868	14	0,002	0,002	NUM
american_scientific_journal-7672	1868	15	(	(	PUNCT
american_scientific_journal-7672	1868	16	0,001	0,001	NUM
american_scientific_journal-7672	1868	17	)	)	PUNCT
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american_scientific_journal-7672	1868	19	2	2	NUM
american_scientific_journal-7672	1868	20	adj	adj	NOUN
american_scientific_journal-7672	1868	21	.	.	PROPN
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american_scientific_journal-7672	1868	24	2	2	NUM
american_scientific_journal-7672	1868	25	adj	adj	NOUN
american_scientific_journal-7672	1868	26	.	.	NOUN
american_scientific_journal-7672	1868	27	0,996	0,996	NUM
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american_scientific_journal-7672	1868	29	2	2	NUM
american_scientific_journal-7672	1868	30	adj	adj	NOUN
american_scientific_journal-7672	1868	31	.	.	PROPN
american_scientific_journal-7672	1868	32	0,971	0,971	NUM
american_scientific_journal-7672	1868	33	2007	2007	NUM
american_scientific_journal-7672	1868	34	(	(	PUNCT
american_scientific_journal-7672	1868	35	sample	sample	NOUN
american_scientific_journal-7672	1868	36	404	404	NUM
american_scientific_journal-7672	1868	37	)	)	PUNCT
american_scientific_journal-7672	1868	38	2008	2008	NUM
american_scientific_journal-7672	1868	39	(	(	PUNCT
american_scientific_journal-7672	1868	40	sample	sample	NOUN
american_scientific_journal-7672	1868	41	402	402	NUM
american_scientific_journal-7672	1868	42	)	)	PUNCT
american_scientific_journal-7672	1868	43	2009	2009	NUM
american_scientific_journal-7672	1868	44	(	(	PUNCT
american_scientific_journal-7672	1868	45	sample	sample	NOUN
american_scientific_journal-7672	1868	46	403	403	NUM
american_scientific_journal-7672	1868	47	)	)	PUNCT
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american_scientific_journal-7672	1868	49	.	.	PUNCT
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american_scientific_journal-7672	1869	2	.	.	PUNCT
american_scientific_journal-7672	1870	1	sig	sig	PROPN
american_scientific_journal-7672	1870	2	.	.	PUNCT
american_scientific_journal-7672	1871	1	var	var	PROPN
american_scientific_journal-7672	1871	2	.	.	PUNCT
american_scientific_journal-7672	1872	1	coef	coef	PROPN
american_scientific_journal-7672	1872	2	.	.	PUNCT
american_scientific_journal-7672	1873	1	sig	sig	PROPN
american_scientific_journal-7672	1873	2	.	.	PUNCT
american_scientific_journal-7672	1874	1	var	var	PROPN
american_scientific_journal-7672	1874	2	.	.	PUNCT
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american_scientific_journal-7672	1875	2	.	.	PUNCT
american_scientific_journal-7672	1876	1	sig	sig	PROPN
american_scientific_journal-7672	1876	2	.	.	PUNCT
american_scientific_journal-7672	1877	1	dv	dv	PROPN
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american_scientific_journal-7672	1877	3	(	(	PUNCT
american_scientific_journal-7672	1877	4	0,011	0,011	NUM
american_scientific_journal-7672	1877	5	)	)	PUNCT
american_scientific_journal-7672	1877	6	*	*	PUNCT
american_scientific_journal-7672	1878	1	*	*	PUNCT
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american_scientific_journal-7672	1878	3	dv	dv	PROPN
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american_scientific_journal-7672	1878	5	(	(	PUNCT
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american_scientific_journal-7672	1878	7	)	)	PUNCT
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american_scientific_journal-7672	1880	3	dv	dv	PROPN
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american_scientific_journal-7672	1880	5	(	(	PUNCT
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american_scientific_journal-7672	1880	7	)	)	PUNCT
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american_scientific_journal-7672	1882	5	(	(	PUNCT
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american_scientific_journal-7672	1882	7	)	)	PUNCT
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american_scientific_journal-7672	1883	6	(	(	PUNCT
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american_scientific_journal-7672	1883	8	)	)	PUNCT
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american_scientific_journal-7672	1885	3	lnmv	lnmv	PROPN
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american_scientific_journal-7672	1885	5	(	(	PUNCT
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american_scientific_journal-7672	1887	3	npm	npm	PROPN
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american_scientific_journal-7672	1889	3	npm	npm	PROPN
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american_scientific_journal-7672	1889	5	(	(	PUNCT
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american_scientific_journal-7672	1890	3	tlsfu	tlsfu	NOUN
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american_scientific_journal-7672	1890	5	(	(	PUNCT
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american_scientific_journal-7672	1893	3	tlsfu	tlsfu	NOUN
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american_scientific_journal-7672	1893	5	(	(	PUNCT
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american_scientific_journal-7672	1893	7	)	)	PUNCT
american_scientific_journal-7672	1893	8	*	*	PUNCT
american_scientific_journal-7672	1894	1	*	*	PUNCT
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american_scientific_journal-7672	1894	3	constant	constant	ADJ
american_scientific_journal-7672	1894	4	0,002	0,002	NUM
american_scientific_journal-7672	1894	5	(	(	PUNCT
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american_scientific_journal-7672	1894	7	)	)	PUNCT
american_scientific_journal-7672	1894	8	constant	constant	ADJ
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american_scientific_journal-7672	1894	10	(	(	PUNCT
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american_scientific_journal-7672	1894	15	(	(	PUNCT
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american_scientific_journal-7672	1894	17	)	)	PUNCT
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american_scientific_journal-7672	1894	21	.	.	PROPN
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american_scientific_journal-7672	1894	24	2	2	NUM
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american_scientific_journal-7672	1894	26	.	.	PROPN
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american_scientific_journal-7672	1895	3	2	2	NUM
american_scientific_journal-7672	1895	4	adj	adj	NOUN
american_scientific_journal-7672	1895	5	.	.	PROPN
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american_scientific_journal-7672	1895	8	.	.	PUNCT
american_scientific_journal-7672	1896	1	greece	greece	PROPN
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american_scientific_journal-7672	1896	3	(	(	PUNCT
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american_scientific_journal-7672	1896	6	)	)	PUNCT
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american_scientific_journal-7672	1896	8	(	(	PUNCT
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american_scientific_journal-7672	1896	11	)	)	PUNCT
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american_scientific_journal-7672	1896	13	(	(	PUNCT
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american_scientific_journal-7672	1896	18	.	.	PUNCT
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american_scientific_journal-7672	1898	2	.	.	PUNCT
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american_scientific_journal-7672	1899	2	.	.	PUNCT
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american_scientific_journal-7672	1901	1	sig	sig	PROPN
american_scientific_journal-7672	1901	2	.	.	PUNCT
american_scientific_journal-7672	1902	1	var	var	PROPN
american_scientific_journal-7672	1902	2	.	.	PUNCT
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american_scientific_journal-7672	1903	2	.	.	PUNCT
american_scientific_journal-7672	1904	1	sig	sig	PROPN
american_scientific_journal-7672	1904	2	.	.	PUNCT
american_scientific_journal-7672	1905	1	dv	dv	PROPN
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american_scientific_journal-7672	1906	4	dv	dv	PROPN
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american_scientific_journal-7672	1907	8	)	)	PUNCT
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american_scientific_journal-7672	1907	11	(	(	PUNCT
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american_scientific_journal-7672	1908	5	(	(	PUNCT
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american_scientific_journal-7672	1908	7	)	)	PUNCT
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american_scientific_journal-7672	1909	6	(	(	PUNCT
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american_scientific_journal-7672	1909	8	)	)	PUNCT
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american_scientific_journal-7672	1911	3	eps	eps	ADP
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american_scientific_journal-7672	1911	5	(	(	PUNCT
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american_scientific_journal-7672	1913	6	(	(	PUNCT
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american_scientific_journal-7672	1913	8	)	)	PUNCT
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american_scientific_journal-7672	1914	6	(	(	PUNCT
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american_scientific_journal-7672	1916	5	(	(	PUNCT
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american_scientific_journal-7672	1916	7	)	)	PUNCT
american_scientific_journal-7672	1917	1	*	*	PUNCT
american_scientific_journal-7672	1917	2	*	*	PUNCT
american_scientific_journal-7672	1917	3	*	*	PUNCT
american_scientific_journal-7672	1917	4	clsfu	clsfu	NOUN
american_scientific_journal-7672	1917	5	0,057	0,057	NUM
american_scientific_journal-7672	1917	6	(	(	PUNCT
american_scientific_journal-7672	1917	7	0,009	0,009	NUM
american_scientific_journal-7672	1917	8	)	)	PUNCT
american_scientific_journal-7672	1917	9	*	*	PUNCT
american_scientific_journal-7672	1918	1	*	*	PUNCT
american_scientific_journal-7672	1918	2	*	*	PUNCT
american_scientific_journal-7672	1918	3	constant	constant	ADJ
american_scientific_journal-7672	1918	4	0,001	0,001	NUM
american_scientific_journal-7672	1918	5	(	(	PUNCT
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american_scientific_journal-7672	1918	7	)	)	PUNCT
american_scientific_journal-7672	1918	8	constant	constant	ADJ
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american_scientific_journal-7672	1918	10	(	(	PUNCT
american_scientific_journal-7672	1918	11	0,001	0,001	NUM
american_scientific_journal-7672	1918	12	)	)	PUNCT
american_scientific_journal-7672	1918	13	constant	constant	ADJ
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american_scientific_journal-7672	1918	15	(	(	PUNCT
american_scientific_journal-7672	1918	16	0,001	0,001	NUM
american_scientific_journal-7672	1918	17	)	)	PUNCT
american_scientific_journal-7672	1918	18	r	r	NOUN
american_scientific_journal-7672	1918	19	2	2	NUM
american_scientific_journal-7672	1918	20	adj	adj	NOUN
american_scientific_journal-7672	1918	21	.	.	PROPN
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american_scientific_journal-7672	1918	23	r	r	NOUN
american_scientific_journal-7672	1918	24	2	2	NUM
american_scientific_journal-7672	1918	25	adj	adj	NOUN
american_scientific_journal-7672	1918	26	.	.	NOUN
american_scientific_journal-7672	1918	27	0,900	0,900	NUM
american_scientific_journal-7672	1918	28	r	r	NOUN
american_scientific_journal-7672	1918	29	2	2	NUM
american_scientific_journal-7672	1918	30	adj	adj	NOUN
american_scientific_journal-7672	1918	31	.	.	PROPN
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american_scientific_journal-7672	1918	33	2007	2007	NUM
american_scientific_journal-7672	1918	34	(	(	PUNCT
american_scientific_journal-7672	1918	35	sample	sample	NOUN
american_scientific_journal-7672	1918	36	204	204	NUM
american_scientific_journal-7672	1918	37	)	)	PUNCT
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american_scientific_journal-7672	1918	39	(	(	PUNCT
american_scientific_journal-7672	1918	40	sample	sample	NOUN
american_scientific_journal-7672	1918	41	205	205	NUM
american_scientific_journal-7672	1918	42	)	)	PUNCT
american_scientific_journal-7672	1918	43	2009	2009	NUM
american_scientific_journal-7672	1918	44	(	(	PUNCT
american_scientific_journal-7672	1918	45	sample	sample	NOUN
american_scientific_journal-7672	1918	46	203	203	NUM
american_scientific_journal-7672	1918	47	)	)	PUNCT
american_scientific_journal-7672	1918	48	var	var	NOUN
american_scientific_journal-7672	1918	49	.	.	PUNCT
american_scientific_journal-7672	1919	1	coef	coef	PROPN
american_scientific_journal-7672	1919	2	.	.	PUNCT
american_scientific_journal-7672	1920	1	sig	sig	PROPN
american_scientific_journal-7672	1920	2	.	.	PUNCT
american_scientific_journal-7672	1921	1	var	var	PROPN
american_scientific_journal-7672	1921	2	.	.	PUNCT
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american_scientific_journal-7672	1922	2	.	.	PUNCT
american_scientific_journal-7672	1923	1	sig	sig	PROPN
american_scientific_journal-7672	1923	2	.	.	PUNCT
american_scientific_journal-7672	1924	1	var	var	PROPN
american_scientific_journal-7672	1924	2	.	.	PUNCT
american_scientific_journal-7672	1925	1	coef	coef	PROPN
american_scientific_journal-7672	1925	2	.	.	PUNCT
american_scientific_journal-7672	1926	1	sig	sig	PROPN
american_scientific_journal-7672	1926	2	.	.	PUNCT
american_scientific_journal-7672	1927	1	dv	dv	PROPN
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american_scientific_journal-7672	1927	3	(	(	PUNCT
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american_scientific_journal-7672	1927	5	)	)	PUNCT
american_scientific_journal-7672	1927	6	dv	dv	PROPN
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american_scientific_journal-7672	1927	8	(	(	PUNCT
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american_scientific_journal-7672	1927	10	)	)	PUNCT
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american_scientific_journal-7672	1927	15	)	)	PUNCT
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american_scientific_journal-7672	1927	18	(	(	PUNCT
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american_scientific_journal-7672	1927	20	)	)	PUNCT
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american_scientific_journal-7672	1928	6	(	(	PUNCT
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american_scientific_journal-7672	1928	8	)	)	PUNCT
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american_scientific_journal-7672	1929	6	(	(	PUNCT
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american_scientific_journal-7672	1929	8	)	)	PUNCT
american_scientific_journal-7672	1930	1	*	*	PUNCT
american_scientific_journal-7672	1930	2	*	*	PUNCT
american_scientific_journal-7672	1930	3	*	*	PUNCT
american_scientific_journal-7672	1930	4	plowb	plowb	PROPN
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american_scientific_journal-7672	1930	6	(	(	PUNCT
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american_scientific_journal-7672	1930	8	)	)	PUNCT
american_scientific_journal-7672	1930	9	*	*	PUNCT
american_scientific_journal-7672	1931	1	*	*	PUNCT
american_scientific_journal-7672	1931	2	*	*	X
american_scientific_journal-7672	1931	3	plowb	plowb	PROPN
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american_scientific_journal-7672	1931	5	(	(	PUNCT
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american_scientific_journal-7672	1931	7	)	)	PUNCT
american_scientific_journal-7672	1932	1	*	*	PUNCT
american_scientific_journal-7672	1933	1	*	*	PUNCT
american_scientific_journal-7672	1933	2	*	*	X
american_scientific_journal-7672	1933	3	plowb	plowb	PROPN
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american_scientific_journal-7672	1933	5	(	(	PUNCT
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american_scientific_journal-7672	1933	7	)	)	PUNCT
american_scientific_journal-7672	1933	8	*	*	PUNCT
american_scientific_journal-7672	1934	1	*	*	PUNCT
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american_scientific_journal-7672	1934	3	clsfu	clsfu	NOUN
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american_scientific_journal-7672	1934	5	(	(	PUNCT
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american_scientific_journal-7672	1934	7	)	)	PUNCT
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american_scientific_journal-7672	1935	1	*	*	PUNCT
american_scientific_journal-7672	1935	2	*	*	PUNCT
american_scientific_journal-7672	1935	3	dsfu	dsfu	NOUN
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american_scientific_journal-7672	1935	5	(	(	PUNCT
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american_scientific_journal-7672	1935	7	)	)	PUNCT
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american_scientific_journal-7672	1936	1	*	*	PUNCT
american_scientific_journal-7672	1936	2	*	*	PUNCT
american_scientific_journal-7672	1936	3	dsfu	dsfu	NOUN
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american_scientific_journal-7672	1936	5	(	(	PUNCT
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american_scientific_journal-7672	1936	7	)	)	PUNCT
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american_scientific_journal-7672	1937	1	*	*	PUNCT
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american_scientific_journal-7672	1937	3	constant	constant	ADJ
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american_scientific_journal-7672	1937	5	(	(	PUNCT
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american_scientific_journal-7672	1937	7	)	)	PUNCT
american_scientific_journal-7672	1937	8	constant	constant	ADJ
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american_scientific_journal-7672	1937	10	(	(	PUNCT
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american_scientific_journal-7672	1937	12	)	)	PUNCT
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american_scientific_journal-7672	1937	14	0,002	0,002	NUM
american_scientific_journal-7672	1937	15	(	(	PUNCT
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american_scientific_journal-7672	1937	17	)	)	PUNCT
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american_scientific_journal-7672	1937	19	2	2	NUM
american_scientific_journal-7672	1937	20	adj	adj	NOUN
american_scientific_journal-7672	1937	21	.	.	PROPN
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american_scientific_journal-7672	1937	24	2	2	NUM
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american_scientific_journal-7672	1937	26	.	.	NOUN
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american_scientific_journal-7672	1937	28	r	r	NOUN
american_scientific_journal-7672	1937	29	2	2	NUM
american_scientific_journal-7672	1937	30	adj	adj	NOUN
american_scientific_journal-7672	1937	31	.	.	PROPN
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american_scientific_journal-7672	1937	33	4.uk	4.uk	NUM
american_scientific_journal-7672	1937	34	2004	2004	NUM
american_scientific_journal-7672	1937	35	(	(	PUNCT
american_scientific_journal-7672	1937	36	sample	sample	NOUN
american_scientific_journal-7672	1937	37	297	297	NUM
american_scientific_journal-7672	1937	38	)	)	PUNCT
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american_scientific_journal-7672	1937	40	(	(	PUNCT
american_scientific_journal-7672	1937	41	sample	sample	NOUN
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american_scientific_journal-7672	1937	43	)	)	PUNCT
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american_scientific_journal-7672	1937	45	(	(	PUNCT
american_scientific_journal-7672	1937	46	sample	sample	NOUN
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american_scientific_journal-7672	1937	48	)	)	PUNCT
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american_scientific_journal-7672	1937	50	.	.	PUNCT
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american_scientific_journal-7672	1939	2	.	.	PUNCT
american_scientific_journal-7672	1940	1	var	var	PROPN
american_scientific_journal-7672	1940	2	.	.	PUNCT
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american_scientific_journal-7672	1941	2	.	.	PUNCT
american_scientific_journal-7672	1942	1	sig	sig	PROPN
american_scientific_journal-7672	1942	2	.	.	PUNCT
american_scientific_journal-7672	1943	1	var	var	PROPN
american_scientific_journal-7672	1943	2	.	.	PUNCT
american_scientific_journal-7672	1944	1	coef	coef	PROPN
american_scientific_journal-7672	1944	2	.	.	PUNCT
american_scientific_journal-7672	1945	1	sig	sig	PROPN
american_scientific_journal-7672	1945	2	.	.	PUNCT
american_scientific_journal-7672	1946	1	dv	dv	PROPN
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american_scientific_journal-7672	1946	3	(	(	PUNCT
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american_scientific_journal-7672	1948	3	dv	dv	PROPN
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american_scientific_journal-7672	1948	5	(	(	PUNCT
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american_scientific_journal-7672	1949	1	*	*	PUNCT
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american_scientific_journal-7672	1949	3	dv	dv	PROPN
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american_scientific_journal-7672	1949	5	(	(	PUNCT
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american_scientific_journal-7672	1949	7	)	)	PUNCT
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american_scientific_journal-7672	1950	3	lnmv	lnmv	INTJ
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american_scientific_journal-7672	1950	5	(	(	PUNCT
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american_scientific_journal-7672	1950	7	)	)	PUNCT
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american_scientific_journal-7672	1951	6	(	(	PUNCT
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american_scientific_journal-7672	1951	8	)	)	PUNCT
american_scientific_journal-7672	1952	1	*	*	PUNCT
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american_scientific_journal-7672	1953	5	(	(	PUNCT
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american_scientific_journal-7672	1953	7	)	)	PUNCT
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american_scientific_journal-7672	1954	4	opm	opm	PROPN
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american_scientific_journal-7672	1954	6	(	(	PUNCT
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american_scientific_journal-7672	1955	4	opm	opm	PROPN
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american_scientific_journal-7672	1955	6	(	(	PUNCT
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american_scientific_journal-7672	1956	5	(	(	PUNCT
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american_scientific_journal-7672	1958	5	(	(	PUNCT
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american_scientific_journal-7672	1959	5	(	(	PUNCT
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american_scientific_journal-7672	1960	3	constant	constant	ADJ
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american_scientific_journal-7672	1960	5	(	(	PUNCT
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american_scientific_journal-7672	1960	7	)	)	PUNCT
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american_scientific_journal-7672	1960	10	(	(	PUNCT
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american_scientific_journal-7672	1960	15	(	(	PUNCT
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american_scientific_journal-7672	1960	17	)	)	PUNCT
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american_scientific_journal-7672	1960	21	.	.	PROPN
american_scientific_journal-7672	1960	22	0,892	0,892	NUM
american_scientific_journal-7672	1960	23	r	r	NOUN
american_scientific_journal-7672	1960	24	2	2	NUM
american_scientific_journal-7672	1960	25	adj	adj	NOUN
american_scientific_journal-7672	1960	26	.	.	PROPN
american_scientific_journal-7672	1960	27	0,734	0,734	NUM
american_scientific_journal-7672	1960	28	r	r	NOUN
american_scientific_journal-7672	1960	29	2	2	NUM
american_scientific_journal-7672	1960	30	adj	adj	NOUN
american_scientific_journal-7672	1960	31	.	.	PROPN
american_scientific_journal-7672	1960	32	0,893	0,893	NUM
american_scientific_journal-7672	1960	33	2007	2007	NUM
american_scientific_journal-7672	1960	34	(	(	PUNCT
american_scientific_journal-7672	1960	35	sample	sample	NOUN
american_scientific_journal-7672	1960	36	297	297	NUM
american_scientific_journal-7672	1960	37	)	)	PUNCT
american_scientific_journal-7672	1960	38	2008	2008	NUM
american_scientific_journal-7672	1960	39	(	(	PUNCT
american_scientific_journal-7672	1960	40	sample	sample	NOUN
american_scientific_journal-7672	1960	41	297	297	NUM
american_scientific_journal-7672	1960	42	)	)	PUNCT
american_scientific_journal-7672	1960	43	2009	2009	NUM
american_scientific_journal-7672	1960	44	(	(	PUNCT
american_scientific_journal-7672	1960	45	sample	sample	NOUN
american_scientific_journal-7672	1960	46	297	297	NUM
american_scientific_journal-7672	1960	47	)	)	PUNCT
american_scientific_journal-7672	1960	48	var	var	NOUN
american_scientific_journal-7672	1960	49	.	.	PUNCT
american_scientific_journal-7672	1961	1	coef	coef	PROPN
american_scientific_journal-7672	1961	2	.	.	PUNCT
american_scientific_journal-7672	1962	1	sig	sig	PROPN
american_scientific_journal-7672	1962	2	.	.	PUNCT
american_scientific_journal-7672	1963	1	var	var	PROPN
american_scientific_journal-7672	1963	2	.	.	PUNCT
american_scientific_journal-7672	1964	1	coef	coef	PROPN
american_scientific_journal-7672	1964	2	.	.	PUNCT
american_scientific_journal-7672	1965	1	sig	sig	PROPN
american_scientific_journal-7672	1965	2	.	.	PUNCT
american_scientific_journal-7672	1966	1	var	var	PROPN
american_scientific_journal-7672	1966	2	.	.	PUNCT
american_scientific_journal-7672	1967	1	coef	coef	PROPN
american_scientific_journal-7672	1967	2	.	.	PUNCT
american_scientific_journal-7672	1968	1	sig	sig	PROPN
american_scientific_journal-7672	1968	2	.	.	PUNCT
american_scientific_journal-7672	1969	1	dv	dv	PROPN
american_scientific_journal-7672	1969	2	-0,484	-0,484	PROPN
american_scientific_journal-7672	1969	3	(	(	PUNCT
american_scientific_journal-7672	1969	4	0,026	0,026	NUM
american_scientific_journal-7672	1969	5	)	)	PUNCT
american_scientific_journal-7672	1970	1	*	*	PUNCT
american_scientific_journal-7672	1971	1	*	*	PUNCT
american_scientific_journal-7672	1971	2	*	*	PUNCT
american_scientific_journal-7672	1971	3	dv	dv	PROPN
american_scientific_journal-7672	1971	4	-0,043	-0,043	X
american_scientific_journal-7672	1971	5	(	(	PUNCT
american_scientific_journal-7672	1971	6	0,014	0,014	NUM
american_scientific_journal-7672	1971	7	)	)	PUNCT
american_scientific_journal-7672	1971	8	*	*	PUNCT
american_scientific_journal-7672	1972	1	*	*	PUNCT
american_scientific_journal-7672	1972	2	*	*	PUNCT
american_scientific_journal-7672	1972	3	dv	dv	PROPN
american_scientific_journal-7672	1972	4	-0,243	-0,243	PROPN
american_scientific_journal-7672	1972	5	(	(	PUNCT
american_scientific_journal-7672	1972	6	0,011	0,011	NUM
american_scientific_journal-7672	1972	7	)	)	PUNCT
american_scientific_journal-7672	1972	8	*	*	PUNCT
american_scientific_journal-7672	1973	1	*	*	PUNCT
american_scientific_journal-7672	1973	2	*	*	PUNCT
american_scientific_journal-7672	1973	3	lnmv	lnmv	PROPN
american_scientific_journal-7672	1973	4	0,040	0,040	NUM
american_scientific_journal-7672	1973	5	(	(	PUNCT
american_scientific_journal-7672	1973	6	0,003	0,003	NUM
american_scientific_journal-7672	1973	7	)	)	PUNCT
american_scientific_journal-7672	1974	1	*	*	PUNCT
american_scientific_journal-7672	1975	1	*	*	PUNCT
american_scientific_journal-7672	1975	2	*	*	PUNCT
american_scientific_journal-7672	1975	3	lnmv	lnmv	PROPN
american_scientific_journal-7672	1975	4	0,043	0,043	NUM
american_scientific_journal-7672	1975	5	(	(	PUNCT
american_scientific_journal-7672	1975	6	0,002	0,002	NUM
american_scientific_journal-7672	1975	7	)	)	PUNCT
american_scientific_journal-7672	1976	1	*	*	PUNCT
american_scientific_journal-7672	1977	1	*	*	PUNCT
american_scientific_journal-7672	1977	2	*	*	PUNCT
american_scientific_journal-7672	1977	3	lnmv	lnmv	PROPN
american_scientific_journal-7672	1977	4	0,014	0,014	NUM
american_scientific_journal-7672	1977	5	(	(	PUNCT
american_scientific_journal-7672	1977	6	0,001	0,001	NUM
american_scientific_journal-7672	1977	7	)	)	PUNCT
american_scientific_journal-7672	1977	8	*	*	PUNCT
american_scientific_journal-7672	1978	1	*	*	PUNCT
american_scientific_journal-7672	1978	2	*	*	PUNCT
american_scientific_journal-7672	1978	3	opm	opm	PROPN
american_scientific_journal-7672	1978	4	0,081	0,081	NUM
american_scientific_journal-7672	1978	5	(	(	PUNCT
american_scientific_journal-7672	1978	6	0,009	0,009	NUM
american_scientific_journal-7672	1978	7	)	)	PUNCT
american_scientific_journal-7672	1978	8	*	*	PUNCT
american_scientific_journal-7672	1979	1	*	*	PUNCT
american_scientific_journal-7672	1979	2	*	*	PUNCT
american_scientific_journal-7672	1979	3	opm	opm	PROPN
american_scientific_journal-7672	1979	4	-0,500	-0,500	PROPN
american_scientific_journal-7672	1979	5	(	(	PUNCT
american_scientific_journal-7672	1979	6	0,039	0,039	NUM
american_scientific_journal-7672	1979	7	)	)	PUNCT
american_scientific_journal-7672	1980	1	*	*	PUNCT
american_scientific_journal-7672	1980	2	*	*	PUNCT
american_scientific_journal-7672	1980	3	*	*	PUNCT
american_scientific_journal-7672	1980	4	opm	opm	PROPN
american_scientific_journal-7672	1980	5	0,291	0,291	NUM
american_scientific_journal-7672	1980	6	(	(	PUNCT
american_scientific_journal-7672	1980	7	0,021	0,021	NUM
american_scientific_journal-7672	1980	8	)	)	PUNCT
american_scientific_journal-7672	1981	1	*	*	PUNCT
american_scientific_journal-7672	1982	1	*	*	PUNCT
american_scientific_journal-7672	1982	2	*	*	PUNCT
american_scientific_journal-7672	1982	3	debt	debt	NOUN
american_scientific_journal-7672	1982	4	-0,038	-0,038	NOUN
american_scientific_journal-7672	1982	5	(	(	PUNCT
american_scientific_journal-7672	1982	6	0,005	0,005	NUM
american_scientific_journal-7672	1982	7	)	)	PUNCT
american_scientific_journal-7672	1983	1	*	*	PUNCT
american_scientific_journal-7672	1984	1	*	*	PUNCT
american_scientific_journal-7672	1984	2	*	*	PUNCT
american_scientific_journal-7672	1984	3	debt	debt	NOUN
american_scientific_journal-7672	1984	4	-0,043	-0,043	NUM
american_scientific_journal-7672	1984	5	(	(	PUNCT
american_scientific_journal-7672	1984	6	0,003	0,003	NUM
american_scientific_journal-7672	1984	7	)	)	PUNCT
american_scientific_journal-7672	1985	1	*	*	PUNCT
american_scientific_journal-7672	1986	1	*	*	PUNCT
american_scientific_journal-7672	1986	2	*	*	PUNCT
american_scientific_journal-7672	1986	3	tlsfu	tlsfu	NOUN
american_scientific_journal-7672	1986	4	0,042	0,042	NUM
american_scientific_journal-7672	1986	5	(	(	PUNCT
american_scientific_journal-7672	1986	6	0,006	0,006	NUM
american_scientific_journal-7672	1986	7	)	)	PUNCT
american_scientific_journal-7672	1986	8	*	*	PUNCT
american_scientific_journal-7672	1987	1	*	*	PUNCT
american_scientific_journal-7672	1987	2	*	*	PUNCT
american_scientific_journal-7672	1987	3	constant	constant	ADJ
american_scientific_journal-7672	1987	4	0,002	0,002	NUM
american_scientific_journal-7672	1987	5	(	(	PUNCT
american_scientific_journal-7672	1987	6	0,001	0,001	NUM
american_scientific_journal-7672	1987	7	)	)	PUNCT
american_scientific_journal-7672	1987	8	constant	constant	ADJ
american_scientific_journal-7672	1987	9	0,002	0,002	NUM
american_scientific_journal-7672	1987	10	(	(	PUNCT
american_scientific_journal-7672	1987	11	0,001	0,001	NUM
american_scientific_journal-7672	1987	12	)	)	PUNCT
american_scientific_journal-7672	1987	13	constant	constant	ADJ
american_scientific_journal-7672	1987	14	0,002	0,002	NUM
american_scientific_journal-7672	1987	15	(	(	PUNCT
american_scientific_journal-7672	1987	16	0,001	0,001	NUM
american_scientific_journal-7672	1987	17	)	)	PUNCT
american_scientific_journal-7672	1987	18	r	r	NOUN
american_scientific_journal-7672	1987	19	2	2	NUM
american_scientific_journal-7672	1987	20	adj	adj	NOUN
american_scientific_journal-7672	1987	21	.	.	PROPN
american_scientific_journal-7672	1987	22	0,812	0,812	NUM
american_scientific_journal-7672	1987	23	r	r	NOUN
american_scientific_journal-7672	1987	24	2	2	NUM
american_scientific_journal-7672	1987	25	adj	adj	NOUN
american_scientific_journal-7672	1987	26	.	.	PROPN
american_scientific_journal-7672	1987	27	0,902	0,902	NUM
american_scientific_journal-7672	1987	28	r	r	NOUN
american_scientific_journal-7672	1987	29	2	2	NUM
american_scientific_journal-7672	1987	30	adj	adj	NOUN
american_scientific_journal-7672	1987	31	.	.	PROPN
american_scientific_journal-7672	1987	32	0,946	0,946	NUM
american_scientific_journal-7672	1987	33	(	(	PUNCT
american_scientific_journal-7672	1987	34	*	*	NOUN
american_scientific_journal-7672	1987	35	)	)	PUNCT
american_scientific_journal-7672	1987	36	,	,	PUNCT
american_scientific_journal-7672	1987	37	(	(	PUNCT
american_scientific_journal-7672	1987	38	*	*	PUNCT
american_scientific_journal-7672	1987	39	*	*	PUNCT
american_scientific_journal-7672	1987	40	)	)	PUNCT
american_scientific_journal-7672	1987	41	,	,	PUNCT
american_scientific_journal-7672	1987	42	(	(	PUNCT
american_scientific_journal-7672	1987	43	*	*	PUNCT
american_scientific_journal-7672	1987	44	*	*	PUNCT
american_scientific_journal-7672	1987	45	*	*	PUNCT
american_scientific_journal-7672	1987	46	)	)	PUNCT
american_scientific_journal-7672	1987	47	indicate	indicate	VERB
american_scientific_journal-7672	1987	48	statistically	statistically	ADV
american_scientific_journal-7672	1987	49	significant	significant	ADJ
american_scientific_journal-7672	1987	50	factors	factor	NOUN
american_scientific_journal-7672	1987	51	at	at	ADP
american_scientific_journal-7672	1987	52	10	10	NUM
american_scientific_journal-7672	1987	53	%	%	NOUN
american_scientific_journal-7672	1987	54	,	,	PUNCT
american_scientific_journal-7672	1987	55	5	5	NUM
american_scientific_journal-7672	1987	56	%	%	NOUN
american_scientific_journal-7672	1987	57	and	and	CCONJ
american_scientific_journal-7672	1987	58	1	1	NUM
american_scientific_journal-7672	1987	59	%	%	NOUN
american_scientific_journal-7672	1987	60	(	(	PUNCT
american_scientific_journal-7672	1987	61	two	two	NUM
american_scientific_journal-7672	1987	62	-	-	PUNCT
american_scientific_journal-7672	1987	63	tailed	tailed	ADJ
american_scientific_journal-7672	1987	64	)	)	PUNCT
american_scientific_journal-7672	1987	65	level	level	NOUN
american_scientific_journal-7672	1987	66	respectively	respectively	ADV
american_scientific_journal-7672	1987	67	.	.	PUNCT