id	sid	tid	token	lemma	pos
abrj-168	1	1	16	16	NUM
abrj-168	1	2	©	©	ADP
abrj-168	1	3	2024	2024	NUM
abrj-168	1	4	by	by	ADP
abrj-168	1	5	the	the	DET
abrj-168	1	6	author	author	NOUN
abrj-168	1	7	;	;	PUNCT
abrj-168	1	8	licensee	licensee	NOUN
abrj-168	1	9	eastern	eastern	ADJ
abrj-168	1	10	centre	centre	NOUN
abrj-168	1	11	of	of	ADP
abrj-168	1	12	science	science	NOUN
abrj-168	1	13	and	and	CCONJ
abrj-168	1	14	education	education	NOUN
abrj-168	1	15	,	,	PUNCT
abrj-168	1	16	usa	usa	PROPN
abrj-168	1	17	asian	asian	PROPN
abrj-168	1	18	business	business	PROPN
abrj-168	1	19	research	research	PROPN
abrj-168	1	20	journal	journal	PROPN
abrj-168	1	21	vol	vol	NOUN
abrj-168	1	22	.	.	PROPN
abrj-168	1	23	9	9	NUM
abrj-168	1	24	,	,	PUNCT
abrj-168	1	25	16	16	NUM
abrj-168	1	26	-	-	SYM
abrj-168	1	27	23	23	NUM
abrj-168	1	28	,	,	PUNCT
abrj-168	1	29	2024	2024	NUM
abrj-168	1	30	issn	issn	X
abrj-168	1	31	:	:	PUNCT
abrj-168	1	32	2576	2576	NUM
abrj-168	1	33	-	-	SYM
abrj-168	1	34	6759	6759	NUM
abrj-168	1	35	doi	doi	NOUN
abrj-168	1	36	:	:	PUNCT
abrj-168	1	37	10.55220/25766759.168	10.55220/25766759.168	NUM
abrj-168	1	38	©	©	PROPN
abrj-168	1	39	2024	2024	NUM
abrj-168	1	40	by	by	ADP
abrj-168	1	41	the	the	DET
abrj-168	1	42	author	author	NOUN
abrj-168	1	43	;	;	PUNCT
abrj-168	1	44	licensee	licensee	NOUN
abrj-168	1	45	eastern	eastern	ADJ
abrj-168	1	46	centre	centre	NOUN
abrj-168	1	47	of	of	ADP
abrj-168	1	48	science	science	NOUN
abrj-168	1	49	and	and	CCONJ
abrj-168	1	50	education	education	NOUN
abrj-168	1	51	,	,	PUNCT
abrj-168	1	52	usa	usa	PROPN
abrj-168	1	53	the	the	DET
abrj-168	1	54	impact	impact	NOUN
abrj-168	1	55	of	of	ADP
abrj-168	1	56	intangible	intangible	ADJ
abrj-168	1	57	assets	asset	NOUN
abrj-168	1	58	on	on	ADP
abrj-168	1	59	stock	stock	NOUN
abrj-168	1	60	prices	price	NOUN
abrj-168	1	61	on	on	ADP
abrj-168	1	62	bulgarian	bulgarian	ADJ
abrj-168	1	63	stock	stock	NOUN
abrj-168	1	64	exchange	exchange	NOUN
abrj-168	1	65	:	:	PUNCT
abrj-168	1	66	a	a	DET
abrj-168	1	67	panel	panel	NOUN
abrj-168	1	68	data	data	VERB
abrj-168	1	69	analysis	analysis	NOUN
abrj-168	1	70	ani	ani	X
abrj-168	1	71	stoykova	stoykova	ADJ
abrj-168	1	72	south	south	PROPN
abrj-168	1	73	-	-	PUNCT
abrj-168	1	74	west	west	PROPN
abrj-168	1	75	university	university	PROPN
abrj-168	1	76	“	"	PUNCT
abrj-168	1	77	neofit	neofit	NOUN
abrj-168	1	78	rilski”-blagoevgrad	rilski”-blagoevgrad	NOUN
abrj-168	1	79	,	,	PUNCT
abrj-168	1	80	bulgaria	bulgaria	PROPN
abrj-168	1	81	.	.	PUNCT
abrj-168	1	82	email	email	NOUN
abrj-168	1	83	:	:	PUNCT
abrj-168	1	84	ani_qankova_st@abv.bg	ani_qankova_st@abv.bg	PROPN
abrj-168	1	85	abstract	abstract	ADV
abrj-168	1	86	this	this	DET
abrj-168	1	87	study	study	NOUN
abrj-168	1	88	examines	examine	VERB
abrj-168	1	89	the	the	DET
abrj-168	1	90	factors	factor	NOUN
abrj-168	1	91	influencing	influence	VERB
abrj-168	1	92	stock	stock	NOUN
abrj-168	1	93	prices	price	NOUN
abrj-168	1	94	of	of	ADP
abrj-168	1	95	bulgarian	bulgarian	ADJ
abrj-168	1	96	non	non	ADJ
abrj-168	1	97	-	-	ADJ
abrj-168	1	98	financial	financial	ADJ
abrj-168	1	99	listed	list	VERB
abrj-168	1	100	companies	company	NOUN
abrj-168	1	101	,	,	PUNCT
abrj-168	1	102	employing	employ	VERB
abrj-168	1	103	descriptive	descriptive	ADJ
abrj-168	1	104	statistics	statistic	NOUN
abrj-168	1	105	,	,	PUNCT
abrj-168	1	106	correlation	correlation	NOUN
abrj-168	1	107	model	model	NOUN
abrj-168	1	108	,	,	PUNCT
abrj-168	1	109	panel	panel	NOUN
abrj-168	1	110	regression	regression	NOUN
abrj-168	1	111	model	model	NOUN
abrj-168	1	112	,	,	PUNCT
abrj-168	1	113	and	and	CCONJ
abrj-168	1	114	granger	granger	PROPN
abrj-168	1	115	causality	causality	PROPN
abrj-168	1	116	test	test	NOUN
abrj-168	1	117	for	for	ADP
abrj-168	1	118	the	the	DET
abrj-168	1	119	period	period	NOUN
abrj-168	1	120	2015	2015	NUM
abrj-168	1	121	-	-	SYM
abrj-168	1	122	2022	2022	NUM
abrj-168	1	123	.	.	PUNCT
abrj-168	2	1	the	the	DET
abrj-168	2	2	research	research	NOUN
abrj-168	2	3	investigates	investigate	VERB
abrj-168	2	4	the	the	DET
abrj-168	2	5	impact	impact	NOUN
abrj-168	2	6	of	of	ADP
abrj-168	2	7	computer	computer	NOUN
abrj-168	2	8	software	software	NOUN
abrj-168	2	9	assets	asset	NOUN
abrj-168	2	10	,	,	PUNCT
abrj-168	2	11	intellectual	intellectual	ADJ
abrj-168	2	12	property	property	NOUN
abrj-168	2	13	rights	right	NOUN
abrj-168	2	14	,	,	PUNCT
abrj-168	2	15	goodwill	goodwill	NOUN
abrj-168	2	16	,	,	PUNCT
abrj-168	2	17	earnings	earning	NOUN
abrj-168	2	18	,	,	PUNCT
abrj-168	2	19	book	book	NOUN
abrj-168	2	20	value	value	NOUN
abrj-168	2	21	,	,	PUNCT
abrj-168	2	22	and	and	CCONJ
abrj-168	2	23	dividend	dividend	VERB
abrj-168	2	24	on	on	ADP
abrj-168	2	25	stock	stock	NOUN
abrj-168	2	26	prices	price	NOUN
abrj-168	2	27	.	.	PUNCT
abrj-168	3	1	the	the	DET
abrj-168	3	2	results	result	NOUN
abrj-168	3	3	indicate	indicate	VERB
abrj-168	3	4	that	that	SCONJ
abrj-168	3	5	software	software	NOUN
abrj-168	3	6	products	product	NOUN
abrj-168	3	7	per	per	ADP
abrj-168	3	8	share	share	NOUN
abrj-168	3	9	(	(	PUNCT
abrj-168	3	10	sfs	sfs	PROPN
abrj-168	3	11	)	)	PUNCT
abrj-168	3	12	,	,	PUNCT
abrj-168	3	13	book	book	NOUN
abrj-168	3	14	value	value	NOUN
abrj-168	3	15	per	per	ADP
abrj-168	3	16	share	share	NOUN
abrj-168	3	17	(	(	PUNCT
abrj-168	3	18	bvs	bvs	NOUN
abrj-168	3	19	)	)	PUNCT
abrj-168	3	20	,	,	PUNCT
abrj-168	3	21	dividend	dividend	NOUN
abrj-168	3	22	per	per	ADP
abrj-168	3	23	share	share	NOUN
abrj-168	3	24	(	(	PUNCT
abrj-168	3	25	dps	dps	NOUN
abrj-168	3	26	)	)	PUNCT
abrj-168	3	27	,	,	PUNCT
abrj-168	3	28	and	and	CCONJ
abrj-168	3	29	earnings	earning	NOUN
abrj-168	3	30	per	per	ADP
abrj-168	3	31	share	share	NOUN
abrj-168	3	32	(	(	PUNCT
abrj-168	3	33	eps	eps	NOUN
abrj-168	3	34	)	)	PUNCT
abrj-168	3	35	have	have	VERB
abrj-168	3	36	statistically	statistically	ADV
abrj-168	3	37	significant	significant	ADJ
abrj-168	3	38	impacts	impact	NOUN
abrj-168	3	39	on	on	ADP
abrj-168	3	40	the	the	DET
abrj-168	3	41	stock	stock	NOUN
abrj-168	3	42	prices	price	NOUN
abrj-168	3	43	of	of	ADP
abrj-168	3	44	non	non	ADJ
abrj-168	3	45	-	-	ADJ
abrj-168	3	46	financial	financial	ADJ
abrj-168	3	47	publicly	publicly	ADV
abrj-168	3	48	traded	trade	VERB
abrj-168	3	49	companies	company	NOUN
abrj-168	3	50	in	in	ADP
abrj-168	3	51	bulgaria	bulgaria	PROPN
abrj-168	3	52	.	.	PUNCT
abrj-168	4	1	intellectual	intellectual	ADJ
abrj-168	4	2	property	property	NOUN
abrj-168	4	3	rights	right	NOUN
abrj-168	4	4	per	per	ADP
abrj-168	4	5	share	share	NOUN
abrj-168	4	6	(	(	PUNCT
abrj-168	4	7	ips	ips	PROPN
abrj-168	4	8	)	)	PUNCT
abrj-168	4	9	and	and	CCONJ
abrj-168	4	10	goodwill	goodwill	NOUN
abrj-168	4	11	per	per	ADP
abrj-168	4	12	share	share	NOUN
abrj-168	4	13	(	(	PUNCT
abrj-168	4	14	gps	gps	PROPN
abrj-168	4	15	)	)	PUNCT
abrj-168	4	16	do	do	AUX
abrj-168	4	17	not	not	PART
abrj-168	4	18	significantly	significantly	ADV
abrj-168	4	19	influence	influence	VERB
abrj-168	4	20	stock	stock	NOUN
abrj-168	4	21	prices	price	NOUN
abrj-168	4	22	.	.	PUNCT
abrj-168	5	1	additionally	additionally	ADV
abrj-168	5	2	,	,	PUNCT
abrj-168	5	3	the	the	DET
abrj-168	5	4	study	study	NOUN
abrj-168	5	5	highlights	highlight	VERB
abrj-168	5	6	the	the	DET
abrj-168	5	7	dynamic	dynamic	ADJ
abrj-168	5	8	relationships	relationship	NOUN
abrj-168	5	9	and	and	CCONJ
abrj-168	5	10	causality	causality	NOUN
abrj-168	5	11	between	between	ADP
abrj-168	5	12	these	these	DET
abrj-168	5	13	variables	variable	NOUN
abrj-168	5	14	and	and	CCONJ
abrj-168	5	15	stock	stock	NOUN
abrj-168	5	16	prices	price	NOUN
abrj-168	5	17	over	over	ADP
abrj-168	5	18	the	the	DET
abrj-168	5	19	examined	examine	VERB
abrj-168	5	20	period	period	NOUN
abrj-168	5	21	.	.	PUNCT
abrj-168	6	1	this	this	DET
abrj-168	6	2	research	research	NOUN
abrj-168	6	3	not	not	PART
abrj-168	6	4	only	only	ADV
abrj-168	6	5	contributes	contribute	VERB
abrj-168	6	6	to	to	ADP
abrj-168	6	7	the	the	DET
abrj-168	6	8	academic	academic	ADJ
abrj-168	6	9	discourse	discourse	NOUN
abrj-168	6	10	on	on	ADP
abrj-168	6	11	financial	financial	ADJ
abrj-168	6	12	market	market	NOUN
abrj-168	6	13	dynamics	dynamic	NOUN
abrj-168	6	14	but	but	CCONJ
abrj-168	6	15	also	also	ADV
abrj-168	6	16	offers	offer	VERB
abrj-168	6	17	pragmatic	pragmatic	ADJ
abrj-168	6	18	insights	insight	NOUN
abrj-168	6	19	for	for	ADP
abrj-168	6	20	investors	investor	NOUN
abrj-168	6	21	and	and	CCONJ
abrj-168	6	22	policymakers	policymaker	NOUN
abrj-168	6	23	.	.	PUNCT
abrj-168	7	1	as	as	SCONJ
abrj-168	7	2	financial	financial	ADJ
abrj-168	7	3	markets	market	NOUN
abrj-168	7	4	continue	continue	VERB
abrj-168	7	5	to	to	PART
abrj-168	7	6	evolve	evolve	VERB
abrj-168	7	7	,	,	PUNCT
abrj-168	7	8	this	this	DET
abrj-168	7	9	research	research	NOUN
abrj-168	7	10	provides	provide	VERB
abrj-168	7	11	a	a	DET
abrj-168	7	12	timely	timely	ADJ
abrj-168	7	13	and	and	CCONJ
abrj-168	7	14	relevant	relevant	ADJ
abrj-168	7	15	contribution	contribution	NOUN
abrj-168	7	16	to	to	ADP
abrj-168	7	17	the	the	DET
abrj-168	7	18	ongoing	ongoing	ADJ
abrj-168	7	19	dialogue	dialogue	NOUN
abrj-168	7	20	surrounding	surround	VERB
abrj-168	7	21	stock	stock	NOUN
abrj-168	7	22	price	price	NOUN
abrj-168	7	23	determinants	determinant	NOUN
abrj-168	7	24	and	and	CCONJ
abrj-168	7	25	their	their	PRON
abrj-168	7	26	implications	implication	NOUN
abrj-168	7	27	for	for	ADP
abrj-168	7	28	market	market	NOUN
abrj-168	7	29	participants	participant	NOUN
abrj-168	7	30	.	.	PUNCT
abrj-168	8	1	keywords	keyword	NOUN
abrj-168	8	2	:	:	PUNCT
abrj-168	8	3	bulgarian	bulgarian	ADJ
abrj-168	8	4	stock	stock	NOUN
abrj-168	8	5	exchange	exchange	NOUN
abrj-168	8	6	,	,	PUNCT
abrj-168	8	7	intangible	intangible	ADJ
abrj-168	8	8	assets	asset	NOUN
abrj-168	8	9	,	,	PUNCT
abrj-168	8	10	panel	panel	NOUN
abrj-168	8	11	data	datum	NOUN
abrj-168	8	12	,	,	PUNCT
abrj-168	8	13	panel	panel	NOUN
abrj-168	8	14	regression	regression	NOUN
abrj-168	8	15	analysis	analysis	NOUN
abrj-168	8	16	,	,	PUNCT
abrj-168	8	17	stock	stock	NOUN
abrj-168	8	18	prices	price	NOUN
abrj-168	8	19	.	.	PUNCT
abrj-168	9	1	jel	jel	PROPN
abrj-168	9	2	classification	classification	NOUN
abrj-168	9	3	:	:	PUNCT
abrj-168	9	4	e22	e22	NOUN
abrj-168	9	5	.	.	NOUN
abrj-168	10	1	1	1	X
abrj-168	10	2	.	.	X
abrj-168	10	3	introduction	introduction	NOUN
abrj-168	10	4	the	the	DET
abrj-168	10	5	main	main	ADJ
abrj-168	10	6	purpose	purpose	NOUN
abrj-168	10	7	of	of	ADP
abrj-168	10	8	financial	financial	ADJ
abrj-168	10	9	reporting	reporting	NOUN
abrj-168	10	10	is	be	AUX
abrj-168	10	11	to	to	PART
abrj-168	10	12	assist	assist	VERB
abrj-168	10	13	investors	investor	NOUN
abrj-168	10	14	in	in	ADP
abrj-168	10	15	making	make	VERB
abrj-168	10	16	informed	informed	ADJ
abrj-168	10	17	economic	economic	ADJ
abrj-168	10	18	decisions	decision	NOUN
abrj-168	10	19	and	and	CCONJ
abrj-168	10	20	assessing	assess	VERB
abrj-168	10	21	the	the	DET
abrj-168	10	22	value	value	NOUN
abrj-168	10	23	of	of	ADP
abrj-168	10	24	a	a	DET
abrj-168	10	25	company	company	NOUN
abrj-168	10	26	.	.	PUNCT
abrj-168	11	1	exploring	explore	VERB
abrj-168	11	2	and	and	CCONJ
abrj-168	11	3	understanding	understand	VERB
abrj-168	11	4	the	the	DET
abrj-168	11	5	main	main	ADJ
abrj-168	11	6	factors	factor	NOUN
abrj-168	11	7	that	that	PRON
abrj-168	11	8	influence	influence	VERB
abrj-168	11	9	stock	stock	NOUN
abrj-168	11	10	prices	price	NOUN
abrj-168	11	11	is	be	AUX
abrj-168	11	12	paramount	paramount	ADJ
abrj-168	11	13	for	for	ADP
abrj-168	11	14	investors	investor	NOUN
abrj-168	11	15	,	,	PUNCT
abrj-168	11	16	policymakers	policymaker	NOUN
abrj-168	11	17	,	,	PUNCT
abrj-168	11	18	and	and	CCONJ
abrj-168	11	19	stakeholders	stakeholder	NOUN
abrj-168	11	20	.	.	PUNCT
abrj-168	12	1	certainly	certainly	ADV
abrj-168	12	2	,	,	PUNCT
abrj-168	12	3	the	the	DET
abrj-168	12	4	correlation	correlation	NOUN
abrj-168	12	5	between	between	ADP
abrj-168	12	6	accounting	accounting	NOUN
abrj-168	12	7	data	datum	NOUN
abrj-168	12	8	and	and	CCONJ
abrj-168	12	9	the	the	DET
abrj-168	12	10	financial	financial	ADJ
abrj-168	12	11	markets	market	NOUN
abrj-168	12	12	is	be	AUX
abrj-168	12	13	among	among	ADP
abrj-168	12	14	the	the	DET
abrj-168	12	15	most	most	ADV
abrj-168	12	16	extensively	extensively	ADV
abrj-168	12	17	analyzed	analyze	VERB
abrj-168	12	18	and	and	CCONJ
abrj-168	12	19	debated	debate	VERB
abrj-168	12	20	subjects	subject	NOUN
abrj-168	12	21	in	in	ADP
abrj-168	12	22	the	the	DET
abrj-168	12	23	realms	realm	NOUN
abrj-168	12	24	of	of	ADP
abrj-168	12	25	financial	financial	ADJ
abrj-168	12	26	and	and	CCONJ
abrj-168	12	27	accounting	accounting	NOUN
abrj-168	12	28	literature	literature	NOUN
abrj-168	12	29	.	.	PUNCT
abrj-168	13	1	in	in	ADP
abrj-168	13	2	particular	particular	ADJ
abrj-168	13	3	,	,	PUNCT
abrj-168	13	4	intangible	intangible	ADJ
abrj-168	13	5	assets	asset	NOUN
abrj-168	13	6	such	such	ADJ
abrj-168	13	7	as	as	ADP
abrj-168	13	8	computer	computer	NOUN
abrj-168	13	9	software	software	NOUN
abrj-168	13	10	and	and	CCONJ
abrj-168	13	11	intellectual	intellectual	ADJ
abrj-168	13	12	property	property	NOUN
abrj-168	13	13	have	have	AUX
abrj-168	13	14	gained	gain	VERB
abrj-168	13	15	unprecedented	unprecedented	ADJ
abrj-168	13	16	significance	significance	NOUN
abrj-168	13	17	,	,	PUNCT
abrj-168	13	18	especially	especially	ADV
abrj-168	13	19	in	in	ADP
abrj-168	13	20	their	their	PRON
abrj-168	13	21	contribution	contribution	NOUN
abrj-168	13	22	to	to	ADP
abrj-168	13	23	the	the	DET
abrj-168	13	24	computerization	computerization	NOUN
abrj-168	13	25	of	of	ADP
abrj-168	13	26	inventory	inventory	NOUN
abrj-168	13	27	management	management	NOUN
abrj-168	13	28	and	and	CCONJ
abrj-168	13	29	production	production	NOUN
abrj-168	13	30	processes	process	NOUN
abrj-168	13	31	within	within	ADP
abrj-168	13	32	the	the	DET
abrj-168	13	33	manufacturing	manufacturing	NOUN
abrj-168	13	34	sector	sector	NOUN
abrj-168	13	35	.	.	PUNCT
abrj-168	14	1	intangible	intangible	ADJ
abrj-168	14	2	assets	asset	NOUN
abrj-168	14	3	play	play	VERB
abrj-168	14	4	a	a	DET
abrj-168	14	5	pivotal	pivotal	ADJ
abrj-168	14	6	role	role	NOUN
abrj-168	14	7	in	in	ADP
abrj-168	14	8	businesses	business	NOUN
abrj-168	14	9	'	'	PART
abrj-168	14	10	future	future	ADJ
abrj-168	14	11	growth	growth	NOUN
abrj-168	14	12	and	and	CCONJ
abrj-168	14	13	success	success	NOUN
abrj-168	14	14	.	.	PUNCT
abrj-168	15	1	companies	company	NOUN
abrj-168	15	2	with	with	ADP
abrj-168	15	3	more	more	ADV
abrj-168	15	4	intangible	intangible	ADJ
abrj-168	15	5	assets	asset	NOUN
abrj-168	15	6	tend	tend	VERB
abrj-168	15	7	to	to	PART
abrj-168	15	8	exhibit	exhibit	VERB
abrj-168	15	9	greater	great	ADJ
abrj-168	15	10	innovation	innovation	NOUN
abrj-168	15	11	and	and	CCONJ
abrj-168	15	12	competitiveness	competitiveness	NOUN
abrj-168	15	13	,	,	PUNCT
abrj-168	15	14	resulting	result	VERB
abrj-168	15	15	in	in	ADP
abrj-168	15	16	augmented	augment	VERB
abrj-168	15	17	market	market	NOUN
abrj-168	15	18	values	value	NOUN
abrj-168	15	19	.	.	PUNCT
abrj-168	16	1	furthermore	furthermore	ADV
abrj-168	16	2	,	,	PUNCT
abrj-168	16	3	the	the	DET
abrj-168	16	4	size	size	NOUN
abrj-168	16	5	of	of	ADP
abrj-168	16	6	intangibles	intangible	NOUN
abrj-168	16	7	is	be	AUX
abrj-168	16	8	positively	positively	ADV
abrj-168	16	9	correlated	correlate	VERB
abrj-168	16	10	with	with	ADP
abrj-168	16	11	the	the	DET
abrj-168	16	12	market	market	NOUN
abrj-168	16	13	value	value	NOUN
abrj-168	16	14	of	of	ADP
abrj-168	16	15	a	a	DET
abrj-168	16	16	firm	firm	NOUN
abrj-168	16	17	.	.	PUNCT
abrj-168	17	1	consequently	consequently	ADV
abrj-168	17	2	,	,	PUNCT
abrj-168	17	3	both	both	DET
abrj-168	17	4	companies	company	NOUN
abrj-168	17	5	and	and	CCONJ
abrj-168	17	6	investors	investor	NOUN
abrj-168	17	7	need	need	VERB
abrj-168	17	8	to	to	PART
abrj-168	17	9	consider	consider	VERB
abrj-168	17	10	the	the	DET
abrj-168	17	11	extent	extent	NOUN
abrj-168	17	12	of	of	ADP
abrj-168	17	13	intangible	intangible	ADJ
abrj-168	17	14	assets	asset	NOUN
abrj-168	17	15	when	when	SCONJ
abrj-168	17	16	evaluating	evaluate	VERB
abrj-168	17	17	the	the	DET
abrj-168	17	18	market	market	NOUN
abrj-168	17	19	value	value	NOUN
abrj-168	17	20	of	of	ADP
abrj-168	17	21	a	a	DET
abrj-168	17	22	company	company	NOUN
abrj-168	17	23	.	.	PUNCT
abrj-168	18	1	basheva	basheva	PROPN
abrj-168	18	2	(	(	PUNCT
abrj-168	18	3	2017	2017	NUM
abrj-168	18	4	)	)	PUNCT
abrj-168	18	5	suggests	suggest	VERB
abrj-168	18	6	that	that	SCONJ
abrj-168	18	7	the	the	DET
abrj-168	18	8	adoption	adoption	NOUN
abrj-168	18	9	of	of	ADP
abrj-168	18	10	consistent	consistent	ADJ
abrj-168	18	11	and	and	CCONJ
abrj-168	18	12	universal	universal	ADJ
abrj-168	18	13	accounting	accounting	NOUN
abrj-168	18	14	standards	standard	NOUN
abrj-168	18	15	will	will	AUX
abrj-168	18	16	improve	improve	VERB
abrj-168	18	17	the	the	DET
abrj-168	18	18	effectiveness	effectiveness	NOUN
abrj-168	18	19	of	of	ADP
abrj-168	18	20	capital	capital	NOUN
abrj-168	18	21	markets	market	NOUN
abrj-168	18	22	by	by	ADP
abrj-168	18	23	promoting	promote	VERB
abrj-168	18	24	the	the	DET
abrj-168	18	25	comparability	comparability	NOUN
abrj-168	18	26	of	of	ADP
abrj-168	18	27	accounting	accounting	NOUN
abrj-168	18	28	information	information	NOUN
abrj-168	18	29	in	in	ADP
abrj-168	18	30	financial	financial	ADJ
abrj-168	18	31	statements	statement	NOUN
abrj-168	18	32	.	.	PUNCT
abrj-168	19	1	the	the	DET
abrj-168	19	2	main	main	ADJ
abrj-168	19	3	goal	goal	NOUN
abrj-168	19	4	of	of	ADP
abrj-168	19	5	this	this	DET
abrj-168	19	6	research	research	NOUN
abrj-168	19	7	is	be	AUX
abrj-168	19	8	to	to	PART
abrj-168	19	9	examine	examine	VERB
abrj-168	19	10	the	the	DET
abrj-168	19	11	effect	effect	NOUN
abrj-168	19	12	of	of	ADP
abrj-168	19	13	intangible	intangible	ADJ
abrj-168	19	14	assets	asset	NOUN
abrj-168	19	15	on	on	ADP
abrj-168	19	16	the	the	DET
abrj-168	19	17	share	share	NOUN
abrj-168	19	18	prices	price	NOUN
abrj-168	19	19	of	of	ADP
abrj-168	19	20	non	non	ADJ
abrj-168	19	21	-	-	ADJ
abrj-168	19	22	financial	financial	ADJ
abrj-168	19	23	public	public	ADJ
abrj-168	19	24	enterprises	enterprise	NOUN
abrj-168	19	25	listed	list	VERB
abrj-168	19	26	on	on	ADP
abrj-168	19	27	bse	bse	PROPN
abrj-168	19	28	(	(	PUNCT
abrj-168	19	29	bulgarian	bulgarian	ADJ
abrj-168	19	30	stock	stock	NOUN
abrj-168	19	31	exchange	exchange	PROPN
abrj-168	19	32	)	)	PUNCT
abrj-168	19	33	.	.	PUNCT
abrj-168	20	1	the	the	DET
abrj-168	20	2	following	follow	VERB
abrj-168	20	3	hypotheses	hypothesis	NOUN
abrj-168	20	4	are	be	AUX
abrj-168	20	5	developed	develop	VERB
abrj-168	20	6	:	:	PUNCT
abrj-168	20	7	h1	h1	NOUN
abrj-168	20	8	:	:	PUNCT
abrj-168	20	9	computer	computer	NOUN
abrj-168	20	10	software	software	NOUN
abrj-168	20	11	assets	asset	NOUN
abrj-168	20	12	have	have	VERB
abrj-168	20	13	a	a	DET
abrj-168	20	14	significant	significant	ADJ
abrj-168	20	15	influence	influence	NOUN
abrj-168	20	16	on	on	ADP
abrj-168	20	17	the	the	DET
abrj-168	20	18	share	share	NOUN
abrj-168	20	19	prices	price	NOUN
abrj-168	20	20	of	of	ADP
abrj-168	20	21	listed	list	VERB
abrj-168	20	22	companies	company	NOUN
abrj-168	20	23	in	in	ADP
abrj-168	20	24	bulgaria	bulgaria	PROPN
abrj-168	20	25	.	.	PUNCT
abrj-168	21	1	h2	h2	PROPN
abrj-168	21	2	:	:	PUNCT
abrj-168	21	3	intellectual	intellectual	ADJ
abrj-168	21	4	property	property	NOUN
abrj-168	21	5	rights	right	NOUN
abrj-168	21	6	have	have	VERB
abrj-168	21	7	a	a	DET
abrj-168	21	8	significant	significant	ADJ
abrj-168	21	9	influence	influence	NOUN
abrj-168	21	10	on	on	ADP
abrj-168	21	11	the	the	DET
abrj-168	21	12	share	share	NOUN
abrj-168	21	13	prices	price	NOUN
abrj-168	21	14	of	of	ADP
abrj-168	21	15	listed	list	VERB
abrj-168	21	16	companies	company	NOUN
abrj-168	21	17	in	in	ADP
abrj-168	21	18	bulgaria	bulgaria	PROPN
abrj-168	21	19	.	.	PUNCT
abrj-168	22	1	h3	h3	NOUN
abrj-168	22	2	:	:	PUNCT
abrj-168	22	3	goodwill	goodwill	NOUN
abrj-168	22	4	have	have	VERB
abrj-168	22	5	a	a	DET
abrj-168	22	6	significant	significant	ADJ
abrj-168	22	7	influence	influence	NOUN
abrj-168	22	8	on	on	ADP
abrj-168	22	9	the	the	DET
abrj-168	22	10	share	share	NOUN
abrj-168	22	11	prices	price	NOUN
abrj-168	22	12	of	of	ADP
abrj-168	22	13	listed	list	VERB
abrj-168	22	14	companies	company	NOUN
abrj-168	22	15	in	in	ADP
abrj-168	22	16	bulgaria	bulgaria	PROPN
abrj-168	22	17	.	.	PUNCT
abrj-168	23	1	h4	h4	PROPN
abrj-168	23	2	:	:	PUNCT
abrj-168	23	3	earnings	earning	NOUN
abrj-168	23	4	per	per	ADP
abrj-168	23	5	share	share	NOUN
abrj-168	23	6	,	,	PUNCT
abrj-168	23	7	book	book	NOUN
abrj-168	23	8	value	value	NOUN
abrj-168	23	9	per	per	ADP
abrj-168	23	10	share	share	NOUN
abrj-168	23	11	,	,	PUNCT
abrj-168	23	12	and	and	CCONJ
abrj-168	23	13	dividend	dividend	VERB
abrj-168	23	14	for	for	ADP
abrj-168	23	15	share	share	NOUN
abrj-168	23	16	have	have	VERB
abrj-168	23	17	a	a	DET
abrj-168	23	18	significant	significant	ADJ
abrj-168	23	19	influence	influence	NOUN
abrj-168	23	20	on	on	ADP
abrj-168	23	21	the	the	DET
abrj-168	23	22	share	share	NOUN
abrj-168	23	23	prices	price	NOUN
abrj-168	23	24	of	of	ADP
abrj-168	23	25	listed	list	VERB
abrj-168	23	26	companies	company	NOUN
abrj-168	23	27	in	in	ADP
abrj-168	23	28	bulgaria	bulgaria	PROPN
abrj-168	23	29	.	.	PUNCT
abrj-168	24	1	the	the	DET
abrj-168	24	2	research	research	NOUN
abrj-168	24	3	underscores	underscore	VERB
abrj-168	24	4	the	the	DET
abrj-168	24	5	critical	critical	ADJ
abrj-168	24	6	role	role	NOUN
abrj-168	24	7	of	of	ADP
abrj-168	24	8	specific	specific	ADJ
abrj-168	24	9	intangible	intangible	ADJ
abrj-168	24	10	assets	asset	NOUN
abrj-168	24	11	and	and	CCONJ
abrj-168	24	12	traditional	traditional	ADJ
abrj-168	24	13	financial	financial	ADJ
abrj-168	24	14	metrics	metric	NOUN
abrj-168	24	15	in	in	ADP
abrj-168	24	16	shaping	shape	VERB
abrj-168	24	17	stock	stock	NOUN
abrj-168	24	18	prices	price	NOUN
abrj-168	24	19	.	.	PUNCT
abrj-168	25	1	these	these	DET
abrj-168	25	2	insights	insight	NOUN
abrj-168	25	3	offer	offer	VERB
abrj-168	25	4	valuable	valuable	ADJ
abrj-168	25	5	implications	implication	NOUN
abrj-168	25	6	for	for	ADP
abrj-168	25	7	investors	investor	NOUN
abrj-168	25	8	,	,	PUNCT
abrj-168	25	9	policymakers	policymaker	NOUN
abrj-168	25	10	,	,	PUNCT
abrj-168	25	11	and	and	CCONJ
abrj-168	25	12	stakeholders	stakeholder	NOUN
abrj-168	25	13	in	in	ADP
abrj-168	25	14	understanding	understanding	NOUN
abrj-168	25	15	and	and	CCONJ
abrj-168	25	16	predicting	predict	VERB
abrj-168	25	17	stock	stock	NOUN
abrj-168	25	18	market	market	NOUN
abrj-168	25	19	behavior	behavior	NOUN
abrj-168	25	20	in	in	ADP
abrj-168	25	21	emerging	emerge	VERB
abrj-168	25	22	markets	market	NOUN
abrj-168	25	23	like	like	ADP
abrj-168	25	24	bulgaria	bulgaria	PROPN
abrj-168	25	25	.	.	PUNCT
abrj-168	26	1	2	2	X
abrj-168	26	2	.	.	X
abrj-168	26	3	literature	literature	NOUN
abrj-168	26	4	review	review	VERB
abrj-168	26	5	intangible	intangible	ADJ
abrj-168	26	6	assets	asset	NOUN
abrj-168	26	7	have	have	VERB
abrj-168	26	8	a	a	DET
abrj-168	26	9	significant	significant	ADJ
abrj-168	26	10	impact	impact	NOUN
abrj-168	26	11	on	on	ADP
abrj-168	26	12	the	the	DET
abrj-168	26	13	market	market	NOUN
abrj-168	26	14	value	value	NOUN
abrj-168	26	15	of	of	ADP
abrj-168	26	16	firms	firm	NOUN
abrj-168	26	17	(	(	PUNCT
abrj-168	26	18	qureshi	qureshi	PROPN
abrj-168	26	19	and	and	CCONJ
abrj-168	26	20	siddiqui	siddiqui	NOUN
abrj-168	26	21	,	,	PUNCT
abrj-168	26	22	2021	2021	NUM
abrj-168	26	23	;	;	PUNCT
abrj-168	26	24	pan	pan	NOUN
abrj-168	26	25	,	,	PUNCT
abrj-168	26	26	2022	2022	NUM
abrj-168	26	27	;	;	PUNCT
abrj-168	26	28	lim	lim	PROPN
abrj-168	26	29	and	and	CCONJ
abrj-168	26	30	jones	jones	PROPN
abrj-168	26	31	,	,	PUNCT
abrj-168	26	32	2023	2023	NUM
abrj-168	26	33	)	)	PUNCT
abrj-168	26	34	.	.	PUNCT
abrj-168	27	1	ionita	ionita	PROPN
abrj-168	27	2	and	and	CCONJ
abrj-168	27	3	dinu	dinu	PROPN
abrj-168	27	4	(	(	PUNCT
abrj-168	27	5	2021	2021	NUM
abrj-168	27	6	)	)	PUNCT
abrj-168	27	7	find	find	VERB
abrj-168	27	8	that	that	SCONJ
abrj-168	27	9	intangibles	intangible	NOUN
abrj-168	27	10	like	like	ADP
abrj-168	27	11	r&d	r&d	NOUN
abrj-168	27	12	and	and	CCONJ
abrj-168	27	13	patents	patent	NOUN
abrj-168	27	14	do	do	AUX
abrj-168	27	15	not	not	PART
abrj-168	27	16	have	have	VERB
abrj-168	27	17	a	a	DET
abrj-168	27	18	positive	positive	ADJ
abrj-168	27	19	impact	impact	NOUN
abrj-168	27	20	on	on	ADP
abrj-168	27	21	firm	firm	ADJ
abrj-168	27	22	value	value	NOUN
abrj-168	27	23	,	,	PUNCT
abrj-168	27	24	but	but	CCONJ
abrj-168	27	25	it	it	PRON
abrj-168	27	26	programs	program	NOUN
abrj-168	27	27	do	do	AUX
abrj-168	27	28	have	have	VERB
abrj-168	27	29	a	a	DET
abrj-168	27	30	positive	positive	ADJ
abrj-168	27	31	and	and	CCONJ
abrj-168	27	32	significant	significant	ADJ
abrj-168	27	33	impact	impact	NOUN
abrj-168	27	34	on	on	ADP
abrj-168	27	35	firm	firm	ADJ
abrj-168	27	36	value	value	NOUN
abrj-168	27	37	.	.	PUNCT
abrj-168	28	1	mailto:ani_qankova_st@abv.bg	mailto:ani_qankova_st@abv.bg	ADJ
abrj-168	28	2	https://www.doi.org/10.55220/25766759.168	https://www.doi.org/10.55220/25766759.168	ADP
abrj-168	28	3	asian	asian	PROPN
abrj-168	28	4	business	business	PROPN
abrj-168	28	5	research	research	NOUN
abrj-168	28	6	journal	journal	NOUN
abrj-168	28	7	,	,	PUNCT
abrj-168	28	8	2024	2024	NUM
abrj-168	28	9	,	,	PUNCT
abrj-168	28	10	9	9	NUM
abrj-168	28	11	:	:	SYM
abrj-168	28	12	16	16	NUM
abrj-168	28	13	-	-	SYM
abrj-168	28	14	23	23	NUM
abrj-168	28	15	17	17	NUM
abrj-168	28	16	©	©	ADP
abrj-168	28	17	2024	2024	NUM
abrj-168	28	18	by	by	ADP
abrj-168	28	19	the	the	DET
abrj-168	28	20	author	author	NOUN
abrj-168	28	21	;	;	PUNCT
abrj-168	28	22	licensee	licensee	NOUN
abrj-168	28	23	eastern	eastern	ADJ
abrj-168	28	24	centre	centre	NOUN
abrj-168	28	25	of	of	ADP
abrj-168	28	26	science	science	NOUN
abrj-168	28	27	and	and	CCONJ
abrj-168	28	28	education	education	NOUN
abrj-168	28	29	,	,	PUNCT
abrj-168	28	30	usa	usa	PROPN
abrj-168	28	31	oryina	oryina	PROPN
abrj-168	28	32	and	and	CCONJ
abrj-168	28	33	suleiman	suleiman	PROPN
abrj-168	28	34	(	(	PUNCT
abrj-168	28	35	2020	2020	NUM
abrj-168	28	36	)	)	PUNCT
abrj-168	28	37	investigate	investigate	VERB
abrj-168	28	38	market	market	NOUN
abrj-168	28	39	value	value	NOUN
abrj-168	28	40	relevance	relevance	NOUN
abrj-168	28	41	of	of	ADP
abrj-168	28	42	intangible	intangible	ADJ
abrj-168	28	43	assets	asset	NOUN
abrj-168	28	44	in	in	ADP
abrj-168	28	45	nigeria	nigeria	PROPN
abrj-168	28	46	and	and	CCONJ
abrj-168	28	47	prove	prove	VERB
abrj-168	28	48	that	that	SCONJ
abrj-168	28	49	computer	computer	NOUN
abrj-168	28	50	software	software	NOUN
abrj-168	28	51	is	be	AUX
abrj-168	28	52	positively	positively	ADV
abrj-168	28	53	related	relate	VERB
abrj-168	28	54	to	to	ADP
abrj-168	28	55	market	market	NOUN
abrj-168	28	56	value	value	NOUN
abrj-168	28	57	.	.	PUNCT
abrj-168	29	1	also	also	ADV
abrj-168	29	2	,	,	PUNCT
abrj-168	29	3	intellectual	intellectual	ADJ
abrj-168	29	4	property	property	NOUN
abrj-168	29	5	has	have	VERB
abrj-168	29	6	a	a	DET
abrj-168	29	7	significant	significant	ADJ
abrj-168	29	8	effect	effect	NOUN
abrj-168	29	9	on	on	ADP
abrj-168	29	10	the	the	DET
abrj-168	29	11	market	market	NOUN
abrj-168	29	12	price	price	NOUN
abrj-168	29	13	per	per	ADP
abrj-168	29	14	share	share	NOUN
abrj-168	29	15	.	.	PUNCT
abrj-168	30	1	aulia	aulia	PROPN
abrj-168	30	2	et	et	PROPN
abrj-168	30	3	al	al	PROPN
abrj-168	30	4	.	.	PROPN
abrj-168	30	5	(	(	PUNCT
abrj-168	30	6	2020	2020	NUM
abrj-168	30	7	)	)	PUNCT
abrj-168	30	8	confirm	confirm	VERB
abrj-168	30	9	that	that	SCONJ
abrj-168	30	10	most	most	ADJ
abrj-168	30	11	investors	investor	NOUN
abrj-168	30	12	use	use	VERB
abrj-168	30	13	and	and	CCONJ
abrj-168	30	14	pay	pay	VERB
abrj-168	30	15	attention	attention	NOUN
abrj-168	30	16	to	to	ADP
abrj-168	30	17	the	the	DET
abrj-168	30	18	earning	earning	NOUN
abrj-168	30	19	value	value	NOUN
abrj-168	30	20	and	and	CCONJ
abrj-168	30	21	more	more	ADJ
abrj-168	30	22	to	to	ADP
abrj-168	30	23	intangible	intangible	ADJ
abrj-168	30	24	value	value	NOUN
abrj-168	30	25	as	as	ADP
abrj-168	30	26	a	a	DET
abrj-168	30	27	basis	basis	NOUN
abrj-168	30	28	for	for	ADP
abrj-168	30	29	consideration	consideration	NOUN
abrj-168	30	30	of	of	ADP
abrj-168	30	31	their	their	PRON
abrj-168	30	32	investment	investment	NOUN
abrj-168	30	33	decision	decision	NOUN
abrj-168	30	34	making	make	VERB
abrj-168	30	35	on	on	ADP
abrj-168	30	36	the	the	DET
abrj-168	30	37	indonesian	indonesian	ADJ
abrj-168	30	38	stock	stock	PROPN
abrj-168	30	39	exchange	exchange	PROPN
abrj-168	30	40	.	.	PUNCT
abrj-168	31	1	paolone	paolone	NOUN
abrj-168	31	2	et	et	PROPN
abrj-168	31	3	al	al	PROPN
abrj-168	31	4	.	.	PROPN
abrj-168	31	5	(	(	PUNCT
abrj-168	31	6	2020	2020	NUM
abrj-168	31	7	)	)	PUNCT
abrj-168	31	8	find	find	VERB
abrj-168	31	9	that	that	SCONJ
abrj-168	31	10	intangibles	intangible	NOUN
abrj-168	31	11	are	be	AUX
abrj-168	31	12	positively	positively	ADV
abrj-168	31	13	related	relate	VERB
abrj-168	31	14	to	to	ADP
abrj-168	31	15	security	security	NOUN
abrj-168	31	16	prices	price	NOUN
abrj-168	31	17	of	of	ADP
abrj-168	31	18	italian	italian	ADJ
abrj-168	31	19	stock	stock	NOUN
abrj-168	31	20	market	market	NOUN
abrj-168	31	21	for	for	ADP
abrj-168	31	22	the	the	DET
abrj-168	31	23	period	period	NOUN
abrj-168	31	24	2010	2010	NUM
abrj-168	31	25	-	-	SYM
abrj-168	31	26	2018	2018	NUM
abrj-168	31	27	.	.	PUNCT
abrj-168	32	1	the	the	DET
abrj-168	32	2	results	result	NOUN
abrj-168	32	3	show	show	VERB
abrj-168	32	4	that	that	SCONJ
abrj-168	32	5	the	the	DET
abrj-168	32	6	role	role	NOUN
abrj-168	32	7	of	of	ADP
abrj-168	32	8	intangibles	intangible	NOUN
abrj-168	32	9	increase	increase	NOUN
abrj-168	32	10	.	.	PUNCT
abrj-168	33	1	kimouche	kimouche	PROPN
abrj-168	33	2	and	and	CCONJ
abrj-168	33	3	rouabhi	rouabhi	ADJ
abrj-168	33	4	(	(	PUNCT
abrj-168	33	5	2016	2016	NUM
abrj-168	33	6	)	)	PUNCT
abrj-168	33	7	establish	establish	VERB
abrj-168	33	8	that	that	SCONJ
abrj-168	33	9	goodwill	goodwill	NOUN
abrj-168	33	10	and	and	CCONJ
abrj-168	33	11	book	book	NOUN
abrj-168	33	12	values	value	NOUN
abrj-168	33	13	are	be	AUX
abrj-168	33	14	more	more	ADV
abrj-168	33	15	correlated	correlate	VERB
abrj-168	33	16	with	with	ADP
abrj-168	33	17	market	market	NOUN
abrj-168	33	18	values	value	NOUN
abrj-168	33	19	compared	compare	VERB
abrj-168	33	20	to	to	ADP
abrj-168	33	21	intangible	intangible	ADJ
abrj-168	33	22	assets	asset	NOUN
abrj-168	33	23	and	and	CCONJ
abrj-168	33	24	earnings	earning	NOUN
abrj-168	33	25	for	for	ADP
abrj-168	33	26	french	french	ADJ
abrj-168	33	27	companies	company	NOUN
abrj-168	33	28	.	.	PUNCT
abrj-168	34	1	the	the	DET
abrj-168	34	2	authors	author	NOUN
abrj-168	34	3	conclude	conclude	VERB
abrj-168	34	4	that	that	SCONJ
abrj-168	34	5	intangibles	intangible	NOUN
abrj-168	34	6	enhance	enhance	VERB
abrj-168	34	7	the	the	DET
abrj-168	34	8	value	value	NOUN
abrj-168	34	9	relevance	relevance	NOUN
abrj-168	34	10	of	of	ADP
abrj-168	34	11	accounting	accounting	NOUN
abrj-168	34	12	data	datum	NOUN
abrj-168	34	13	.	.	PUNCT
abrj-168	35	1	similarly	similarly	ADV
abrj-168	35	2	,	,	PUNCT
abrj-168	35	3	al	al	PROPN
abrj-168	35	4	-	-	PUNCT
abrj-168	35	5	ani	ani	NOUN
abrj-168	35	6	and	and	CCONJ
abrj-168	35	7	tawfik	tawfik	ADJ
abrj-168	35	8	(	(	PUNCT
abrj-168	35	9	2021	2021	NUM
abrj-168	35	10	)	)	PUNCT
abrj-168	35	11	confirm	confirm	VERB
abrj-168	35	12	that	that	SCONJ
abrj-168	35	13	intangible	intangible	ADJ
abrj-168	35	14	assets	asset	NOUN
abrj-168	35	15	improve	improve	VERB
abrj-168	35	16	the	the	DET
abrj-168	35	17	value	value	NOUN
abrj-168	35	18	relevance	relevance	NOUN
abrj-168	35	19	of	of	ADP
abrj-168	35	20	accounting	accounting	NOUN
abrj-168	35	21	data	datum	NOUN
abrj-168	35	22	positively	positively	ADV
abrj-168	35	23	in	in	ADP
abrj-168	35	24	uae	uae	PROPN
abrj-168	35	25	and	and	CCONJ
abrj-168	35	26	negatively	negatively	ADV
abrj-168	35	27	in	in	ADP
abrj-168	35	28	kuwait	kuwait	PROPN
abrj-168	35	29	.	.	PUNCT
abrj-168	36	1	the	the	DET
abrj-168	36	2	results	result	NOUN
abrj-168	36	3	suggest	suggest	VERB
abrj-168	36	4	that	that	SCONJ
abrj-168	36	5	intangible	intangible	ADJ
abrj-168	36	6	assets	asset	NOUN
abrj-168	36	7	can	can	AUX
abrj-168	36	8	improve	improve	VERB
abrj-168	36	9	the	the	DET
abrj-168	36	10	value	value	NOUN
abrj-168	36	11	relevance	relevance	NOUN
abrj-168	36	12	in	in	ADP
abrj-168	36	13	emerging	emerge	VERB
abrj-168	36	14	markets	market	NOUN
abrj-168	36	15	,	,	PUNCT
abrj-168	36	16	such	such	ADJ
abrj-168	36	17	as	as	ADP
abrj-168	36	18	gcc	gcc	NOUN
abrj-168	36	19	.	.	PUNCT
abrj-168	37	1	dancaková	dancaková	PROPN
abrj-168	37	2	et	et	PROPN
abrj-168	37	3	al	al	PROPN
abrj-168	37	4	.	.	PROPN
abrj-168	38	1	(	(	PUNCT
abrj-168	38	2	2022	2022	NUM
abrj-168	38	3	)	)	PUNCT
abrj-168	38	4	examine	examine	VERB
abrj-168	38	5	the	the	DET
abrj-168	38	6	impact	impact	NOUN
abrj-168	38	7	of	of	ADP
abrj-168	38	8	intangible	intangible	ADJ
abrj-168	38	9	assets	asset	NOUN
abrj-168	38	10	on	on	ADP
abrj-168	38	11	a	a	DET
abrj-168	38	12	firm	firm	NOUN
abrj-168	38	13	’s	’s	PART
abrj-168	38	14	market	market	NOUN
abrj-168	38	15	valuation	valuation	NOUN
abrj-168	38	16	in	in	ADP
abrj-168	38	17	france	france	PROPN
abrj-168	38	18	,	,	PUNCT
abrj-168	38	19	germany	germany	PROPN
abrj-168	38	20	,	,	PUNCT
abrj-168	38	21	and	and	CCONJ
abrj-168	38	22	switzerland	switzerland	PROPN
abrj-168	38	23	.	.	PUNCT
abrj-168	39	1	the	the	DET
abrj-168	39	2	results	result	NOUN
abrj-168	39	3	suggest	suggest	VERB
abrj-168	39	4	that	that	SCONJ
abrj-168	39	5	intangible	intangible	ADJ
abrj-168	39	6	assets	asset	NOUN
abrj-168	39	7	have	have	VERB
abrj-168	39	8	a	a	DET
abrj-168	39	9	positive	positive	ADJ
abrj-168	39	10	effect	effect	NOUN
abrj-168	39	11	on	on	ADP
abrj-168	39	12	companies	company	NOUN
abrj-168	39	13	'	'	PART
abrj-168	39	14	market	market	NOUN
abrj-168	39	15	value	value	NOUN
abrj-168	39	16	although	although	SCONJ
abrj-168	39	17	investors	investor	NOUN
abrj-168	39	18	still	still	ADV
abrj-168	39	19	prioritize	prioritize	VERB
abrj-168	39	20	profitability	profitability	NOUN
abrj-168	39	21	over	over	ADP
abrj-168	39	22	intangible	intangible	ADJ
abrj-168	39	23	assets	asset	NOUN
abrj-168	39	24	.	.	PUNCT
abrj-168	40	1	abdulhadi	abdulhadi	PROPN
abrj-168	40	2	et	et	PROPN
abrj-168	40	3	al	al	PROPN
abrj-168	40	4	.	.	PROPN
abrj-168	41	1	(	(	PUNCT
abrj-168	41	2	2022	2022	NUM
abrj-168	41	3	)	)	PUNCT
abrj-168	41	4	prove	prove	VERB
abrj-168	41	5	that	that	SCONJ
abrj-168	41	6	the	the	DET
abrj-168	41	7	effect	effect	NOUN
abrj-168	41	8	of	of	ADP
abrj-168	41	9	intangible	intangible	ADJ
abrj-168	41	10	assets	asset	NOUN
abrj-168	41	11	on	on	ADP
abrj-168	41	12	the	the	DET
abrj-168	41	13	stock	stock	NOUN
abrj-168	41	14	prices	price	NOUN
abrj-168	41	15	of	of	ADP
abrj-168	41	16	active	active	ADJ
abrj-168	41	17	firms	firm	NOUN
abrj-168	41	18	in	in	ADP
abrj-168	41	19	iran	iran	PROPN
abrj-168	41	20	is	be	AUX
abrj-168	41	21	positive	positive	ADJ
abrj-168	41	22	and	and	CCONJ
abrj-168	41	23	significant	significant	ADJ
abrj-168	41	24	,	,	PUNCT
abrj-168	41	25	while	while	SCONJ
abrj-168	41	26	it	it	PRON
abrj-168	41	27	is	be	AUX
abrj-168	41	28	negative	negative	ADJ
abrj-168	41	29	and	and	CCONJ
abrj-168	41	30	significant	significant	ADJ
abrj-168	41	31	in	in	ADP
abrj-168	41	32	the	the	DET
abrj-168	41	33	iraq	iraq	PROPN
abrj-168	41	34	.	.	PUNCT
abrj-168	42	1	andersson	andersson	PROPN
abrj-168	42	2	and	and	CCONJ
abrj-168	42	3	saiz	saiz	PROPN
abrj-168	42	4	(	(	PUNCT
abrj-168	42	5	2018	2018	NUM
abrj-168	42	6	)	)	PUNCT
abrj-168	42	7	establish	establish	VERB
abrj-168	42	8	that	that	SCONJ
abrj-168	42	9	that	that	SCONJ
abrj-168	42	10	the	the	DET
abrj-168	42	11	significance	significance	NOUN
abrj-168	42	12	of	of	ADP
abrj-168	42	13	investment	investment	NOUN
abrj-168	42	14	in	in	ADP
abrj-168	42	15	intangible	intangible	ADJ
abrj-168	42	16	assets	asset	NOUN
abrj-168	42	17	has	have	AUX
abrj-168	42	18	grown	grow	VERB
abrj-168	42	19	in	in	ADP
abrj-168	42	20	the	the	DET
abrj-168	42	21	euro	euro	PROPN
abrj-168	42	22	area	area	NOUN
abrj-168	42	23	.	.	PUNCT
abrj-168	43	1	vasconcelos	vasconcelos	PROPN
abrj-168	43	2	et	et	PROPN
abrj-168	43	3	al	al	PROPN
abrj-168	43	4	.	.	PROPN
abrj-168	44	1	(	(	PUNCT
abrj-168	44	2	2019	2019	NUM
abrj-168	44	3	)	)	PUNCT
abrj-168	44	4	examine	examine	VERB
abrj-168	44	5	the	the	DET
abrj-168	44	6	correlation	correlation	NOUN
abrj-168	44	7	between	between	ADP
abrj-168	44	8	intangible	intangible	ADJ
abrj-168	44	9	assets	asset	NOUN
abrj-168	44	10	,	,	PUNCT
abrj-168	44	11	market	market	NOUN
abrj-168	44	12	value	value	NOUN
abrj-168	44	13	and	and	CCONJ
abrj-168	44	14	the	the	DET
abrj-168	44	15	macroeconomic	macroeconomic	ADJ
abrj-168	44	16	environment	environment	NOUN
abrj-168	44	17	of	of	ADP
abrj-168	44	18	german	german	ADJ
abrj-168	44	19	,	,	PUNCT
abrj-168	44	20	portuguese	portuguese	ADJ
abrj-168	44	21	and	and	CCONJ
abrj-168	44	22	english	english	ADJ
abrj-168	44	23	public	public	ADJ
abrj-168	44	24	firms	firm	NOUN
abrj-168	44	25	spanning	span	VERB
abrj-168	44	26	the	the	DET
abrj-168	44	27	period	period	NOUN
abrj-168	44	28	from	from	ADP
abrj-168	44	29	1999	1999	NUM
abrj-168	44	30	to	to	ADP
abrj-168	44	31	2016	2016	NUM
abrj-168	44	32	.	.	PUNCT
abrj-168	45	1	their	their	PRON
abrj-168	45	2	results	result	NOUN
abrj-168	45	3	indicate	indicate	VERB
abrj-168	45	4	that	that	SCONJ
abrj-168	45	5	the	the	DET
abrj-168	45	6	comprehension	comprehension	NOUN
abrj-168	45	7	value	value	NOUN
abrj-168	45	8	is	be	AUX
abrj-168	45	9	positively	positively	ADV
abrj-168	45	10	and	and	CCONJ
abrj-168	45	11	significantly	significantly	ADV
abrj-168	45	12	correlated	correlate	VERB
abrj-168	45	13	to	to	ADP
abrj-168	45	14	the	the	DET
abrj-168	45	15	market	market	NOUN
abrj-168	45	16	value	value	NOUN
abrj-168	45	17	of	of	ADP
abrj-168	45	18	these	these	DET
abrj-168	45	19	companies	company	NOUN
abrj-168	45	20	.	.	PUNCT
abrj-168	46	1	furthermore	furthermore	ADV
abrj-168	46	2	,	,	PUNCT
abrj-168	46	3	the	the	DET
abrj-168	46	4	researchers	researcher	NOUN
abrj-168	46	5	find	find	VERB
abrj-168	46	6	that	that	SCONJ
abrj-168	46	7	the	the	DET
abrj-168	46	8	intangible	intangible	ADJ
abrj-168	46	9	capital	capital	NOUN
abrj-168	46	10	and	and	CCONJ
abrj-168	46	11	the	the	DET
abrj-168	46	12	intangibles	intangible	NOUN
abrj-168	46	13	-	-	PUNCT
abrj-168	46	14	driven	drive	VERB
abrj-168	46	15	-	-	PUNCT
abrj-168	46	16	earnings	earning	NOUN
abrj-168	46	17	exhibit	exhibit	VERB
abrj-168	46	18	positive	positive	ADJ
abrj-168	46	19	correlations	correlation	NOUN
abrj-168	46	20	with	with	ADP
abrj-168	46	21	research	research	NOUN
abrj-168	46	22	and	and	CCONJ
abrj-168	46	23	development	development	NOUN
abrj-168	46	24	expenditures	expenditure	NOUN
abrj-168	46	25	as	as	ADV
abrj-168	46	26	well	well	ADV
abrj-168	46	27	as	as	ADP
abrj-168	46	28	general	general	ADJ
abrj-168	46	29	administrative	administrative	ADJ
abrj-168	46	30	procedures	procedure	NOUN
abrj-168	46	31	.	.	PUNCT
abrj-168	47	1	owiredu	owiredu	PROPN
abrj-168	47	2	et	et	PROPN
abrj-168	47	3	al	al	PROPN
abrj-168	47	4	.	.	PROPN
abrj-168	48	1	(	(	PUNCT
abrj-168	48	2	2014	2014	NUM
abrj-168	48	3	)	)	PUNCT
abrj-168	48	4	investigate	investigate	VERB
abrj-168	48	5	whether	whether	SCONJ
abrj-168	48	6	the	the	DET
abrj-168	48	7	concentration	concentration	NOUN
abrj-168	48	8	of	of	ADP
abrj-168	48	9	intangible	intangible	ADJ
abrj-168	48	10	assets	asset	NOUN
abrj-168	48	11	on	on	ADP
abrj-168	48	12	a	a	DET
abrj-168	48	13	firm	firm	NOUN
abrj-168	48	14	's	's	PART
abrj-168	48	15	balance	balance	NOUN
abrj-168	48	16	sheet	sheet	NOUN
abrj-168	48	17	influences	influence	VERB
abrj-168	48	18	the	the	DET
abrj-168	48	19	volatility	volatility	NOUN
abrj-168	48	20	of	of	ADP
abrj-168	48	21	its	its	PRON
abrj-168	48	22	stock	stock	NOUN
abrj-168	48	23	price	price	NOUN
abrj-168	48	24	.	.	PUNCT
abrj-168	49	1	the	the	DET
abrj-168	49	2	results	result	NOUN
abrj-168	49	3	indicate	indicate	VERB
abrj-168	49	4	that	that	SCONJ
abrj-168	49	5	in	in	ADP
abrj-168	49	6	the	the	DET
abrj-168	49	7	basic	basic	ADJ
abrj-168	49	8	pharmaceuticals	pharmaceutical	NOUN
abrj-168	49	9	sector	sector	NOUN
abrj-168	49	10	,	,	PUNCT
abrj-168	49	11	there	there	PRON
abrj-168	49	12	is	be	VERB
abrj-168	49	13	a	a	DET
abrj-168	49	14	positive	positive	ADJ
abrj-168	49	15	correlation	correlation	NOUN
abrj-168	49	16	between	between	ADP
abrj-168	49	17	the	the	DET
abrj-168	49	18	concentration	concentration	NOUN
abrj-168	49	19	of	of	ADP
abrj-168	49	20	intangible	intangible	ADJ
abrj-168	49	21	assets	asset	NOUN
abrj-168	49	22	and	and	CCONJ
abrj-168	49	23	stock	stock	NOUN
abrj-168	49	24	price	price	NOUN
abrj-168	49	25	volatility	volatility	NOUN
abrj-168	49	26	.	.	PUNCT
abrj-168	50	1	pereira	pereira	PROPN
abrj-168	50	2	da	da	PROPN
abrj-168	50	3	silva	silva	PROPN
abrj-168	50	4	(	(	PUNCT
abrj-168	50	5	2019	2019	NUM
abrj-168	50	6	)	)	PUNCT
abrj-168	50	7	analyses	analyse	VERB
abrj-168	50	8	value	value	NOUN
abrj-168	50	9	relevance	relevance	NOUN
abrj-168	50	10	of	of	ADP
abrj-168	50	11	accounting	accounting	NOUN
abrj-168	50	12	indicators	indicator	NOUN
abrj-168	50	13	in	in	ADP
abrj-168	50	14	european	european	ADJ
abrj-168	50	15	market	market	NOUN
abrj-168	50	16	.	.	PUNCT
abrj-168	51	1	results	result	NOUN
abrj-168	51	2	show	show	VERB
abrj-168	51	3	strong	strong	ADJ
abrj-168	51	4	evidence	evidence	NOUN
abrj-168	51	5	supporting	support	VERB
abrj-168	51	6	value	value	NOUN
abrj-168	51	7	relevance	relevance	NOUN
abrj-168	51	8	of	of	ADP
abrj-168	51	9	book	book	NOUN
abrj-168	51	10	value	value	NOUN
abrj-168	51	11	and	and	CCONJ
abrj-168	51	12	earnings	earning	NOUN
abrj-168	51	13	.	.	PUNCT
abrj-168	52	1	jaba	jaba	PROPN
abrj-168	52	2	et	et	PROPN
abrj-168	52	3	al	al	PROPN
abrj-168	52	4	.	.	PROPN
abrj-168	53	1	(	(	PUNCT
abrj-168	53	2	2016	2016	NUM
abrj-168	53	3	)	)	PUNCT
abrj-168	53	4	conduct	conduct	VERB
abrj-168	53	5	a	a	DET
abrj-168	53	6	statistical	statistical	ADJ
abrj-168	53	7	evaluation	evaluation	NOUN
abrj-168	53	8	of	of	ADP
abrj-168	53	9	the	the	DET
abrj-168	53	10	value	value	NOUN
abrj-168	53	11	relevance	relevance	NOUN
abrj-168	53	12	of	of	ADP
abrj-168	53	13	accounting	accounting	NOUN
abrj-168	53	14	data	datum	NOUN
abrj-168	53	15	for	for	ADP
abrj-168	53	16	companies	company	NOUN
abrj-168	53	17	traded	trade	VERB
abrj-168	53	18	on	on	ADP
abrj-168	53	19	the	the	DET
abrj-168	53	20	bucharest	buchar	ADJ
abrj-168	53	21	stock	stock	NOUN
abrj-168	53	22	exchange	exchange	NOUN
abrj-168	53	23	.	.	PUNCT
abrj-168	54	1	their	their	PRON
abrj-168	54	2	findings	finding	NOUN
abrj-168	54	3	indicate	indicate	VERB
abrj-168	54	4	that	that	SCONJ
abrj-168	54	5	accounting	accounting	NOUN
abrj-168	54	6	information	information	NOUN
abrj-168	54	7	has	have	VERB
abrj-168	54	8	value	value	NOUN
abrj-168	54	9	for	for	ADP
abrj-168	54	10	investors	investor	NOUN
abrj-168	54	11	.	.	PUNCT
abrj-168	55	1	glezakos	glezakos	VERB
abrj-168	55	2	et	et	PROPN
abrj-168	55	3	al	al	PROPN
abrj-168	55	4	.	.	PROPN
abrj-168	56	1	(	(	PUNCT
abrj-168	56	2	2012	2012	NUM
abrj-168	56	3	)	)	PUNCT
abrj-168	56	4	prove	prove	VERB
abrj-168	56	5	that	that	SCONJ
abrj-168	56	6	earnings	earning	NOUN
abrj-168	56	7	per	per	ADP
abrj-168	56	8	share	share	NOUN
abrj-168	56	9	and	and	CCONJ
abrj-168	56	10	book	book	NOUN
abrj-168	56	11	value	value	NOUN
abrj-168	56	12	per	per	ADP
abrj-168	56	13	share	share	NOUN
abrj-168	56	14	have	have	VERB
abrj-168	56	15	an	an	DET
abrj-168	56	16	influence	influence	NOUN
abrj-168	56	17	on	on	ADP
abrj-168	56	18	stock	stock	NOUN
abrj-168	56	19	prices	price	NOUN
abrj-168	56	20	in	in	ADP
abrj-168	56	21	the	the	DET
abrj-168	56	22	athens	athens	PROPN
abrj-168	56	23	stock	stock	PROPN
abrj-168	56	24	exchange	exchange	PROPN
abrj-168	56	25	.	.	PUNCT
abrj-168	57	1	3	3	X
abrj-168	57	2	.	.	X
abrj-168	57	3	bibliometric	bibliometric	ADJ
abrj-168	57	4	analysis	analysis	NOUN
abrj-168	57	5	bibliometric	bibliometric	ADJ
abrj-168	57	6	analysis	analysis	NOUN
abrj-168	57	7	is	be	AUX
abrj-168	57	8	a	a	DET
abrj-168	57	9	popular	popular	ADJ
abrj-168	57	10	and	and	CCONJ
abrj-168	57	11	reliable	reliable	ADJ
abrj-168	57	12	method	method	NOUN
abrj-168	57	13	for	for	ADP
abrj-168	57	14	examining	examine	VERB
abrj-168	57	15	and	and	CCONJ
abrj-168	57	16	interpreting	interpret	VERB
abrj-168	57	17	vast	vast	ADJ
abrj-168	57	18	volumes	volume	NOUN
abrj-168	57	19	of	of	ADP
abrj-168	57	20	scientific	scientific	ADJ
abrj-168	57	21	data	datum	NOUN
abrj-168	57	22	.	.	PUNCT
abrj-168	58	1	to	to	PART
abrj-168	58	2	construct	construct	VERB
abrj-168	58	3	and	and	CCONJ
abrj-168	58	4	visually	visually	ADV
abrj-168	58	5	represent	represent	VERB
abrj-168	58	6	bibliometric	bibliometric	ADJ
abrj-168	58	7	networks	network	NOUN
abrj-168	58	8	,	,	PUNCT
abrj-168	58	9	the	the	DET
abrj-168	58	10	vosviewer	vosviewer	NOUN
abrj-168	58	11	software	software	NOUN
abrj-168	58	12	tool	tool	NOUN
abrj-168	58	13	is	be	AUX
abrj-168	58	14	used	use	VERB
abrj-168	58	15	.	.	PUNCT
abrj-168	59	1	keywords	keyword	NOUN
abrj-168	59	2	cooccurrence	cooccurrence	NOUN
abrj-168	59	3	analysis	analysis	NOUN
abrj-168	59	4	is	be	AUX
abrj-168	59	5	frequently	frequently	ADV
abrj-168	59	6	employed	employ	VERB
abrj-168	59	7	to	to	PART
abrj-168	59	8	assess	assess	VERB
abrj-168	59	9	the	the	DET
abrj-168	59	10	strength	strength	NOUN
abrj-168	59	11	of	of	ADP
abrj-168	59	12	links	link	NOUN
abrj-168	59	13	between	between	ADP
abrj-168	59	14	various	various	ADJ
abrj-168	59	15	keywords	keyword	NOUN
abrj-168	59	16	across	across	ADP
abrj-168	59	17	numerous	numerous	ADJ
abrj-168	59	18	documents	document	NOUN
abrj-168	59	19	.	.	PUNCT
abrj-168	60	1	applying	apply	VERB
abrj-168	60	2	vosviewer	vosviewer	NOUN
abrj-168	60	3	,	,	PUNCT
abrj-168	60	4	we	we	PRON
abrj-168	60	5	generate	generate	VERB
abrj-168	60	6	a	a	DET
abrj-168	60	7	map	map	NOUN
abrj-168	60	8	that	that	PRON
abrj-168	60	9	illustrates	illustrate	VERB
abrj-168	60	10	the	the	DET
abrj-168	60	11	relationship	relationship	NOUN
abrj-168	60	12	between	between	ADP
abrj-168	60	13	the	the	DET
abrj-168	60	14	keywords	keyword	NOUN
abrj-168	60	15	:	:	PUNCT
abrj-168	60	16	„	„	PUNCT
abrj-168	60	17	stock	stock	NOUN
abrj-168	60	18	price	price	NOUN
abrj-168	60	19	“	"	PUNCT
abrj-168	60	20	and	and	CCONJ
abrj-168	60	21	„	„	PUNCT
abrj-168	60	22	intangible	intangible	ADJ
abrj-168	60	23	assets	asset	NOUN
abrj-168	60	24	“	"	PUNCT
abrj-168	60	25	.	.	PUNCT
abrj-168	61	1	a	a	DET
abrj-168	61	2	total	total	NOUN
abrj-168	61	3	of	of	ADP
abrj-168	61	4	1	1	NUM
abrj-168	61	5	372	372	NUM
abrj-168	61	6	documents	document	NOUN
abrj-168	61	7	were	be	AUX
abrj-168	61	8	retrieved	retrieve	VERB
abrj-168	61	9	from	from	ADP
abrj-168	61	10	scopus	scopus	PROPN
abrj-168	61	11	database	database	NOUN
abrj-168	61	12	in	in	ADP
abrj-168	61	13	march	march	PROPN
abrj-168	61	14	2024	2024	NUM
abrj-168	61	15	.	.	PUNCT
abrj-168	62	1	the	the	DET
abrj-168	62	2	selection	selection	NOUN
abrj-168	62	3	is	be	AUX
abrj-168	62	4	limited	limit	VERB
abrj-168	62	5	to	to	ADP
abrj-168	62	6	the	the	DET
abrj-168	62	7	following	follow	VERB
abrj-168	62	8	subject	subject	ADJ
abrj-168	62	9	areas	area	NOUN
abrj-168	62	10	:	:	PUNCT
abrj-168	62	11	business	business	NOUN
abrj-168	62	12	,	,	PUNCT
abrj-168	62	13	management	management	NOUN
abrj-168	62	14	,	,	PUNCT
abrj-168	62	15	and	and	CCONJ
abrj-168	62	16	accounting	accounting	NOUN
abrj-168	62	17	(	(	PUNCT
abrj-168	62	18	1,080	1,080	NUM
abrj-168	62	19	)	)	PUNCT
abrj-168	62	20	,	,	PUNCT
abrj-168	62	21	as	as	ADV
abrj-168	62	22	well	well	ADV
abrj-168	62	23	as	as	ADP
abrj-168	62	24	economics	economic	NOUN
abrj-168	62	25	,	,	PUNCT
abrj-168	62	26	econometrics	econometric	NOUN
abrj-168	62	27	,	,	PUNCT
abrj-168	62	28	and	and	CCONJ
abrj-168	62	29	finance	finance	NOUN
abrj-168	62	30	(	(	PUNCT
abrj-168	62	31	770	770	NUM
abrj-168	62	32	)	)	PUNCT
abrj-168	62	33	.	.	PUNCT
abrj-168	63	1	the	the	DET
abrj-168	63	2	final	final	ADJ
abrj-168	63	3	number	number	NOUN
abrj-168	63	4	of	of	ADP
abrj-168	63	5	documents	document	NOUN
abrj-168	63	6	found	find	VERB
abrj-168	63	7	is	be	AUX
abrj-168	63	8	1	1	NUM
abrj-168	63	9	250	250	NUM
abrj-168	63	10	.	.	PUNCT
abrj-168	64	1	in	in	SCONJ
abrj-168	64	2	all	all	DET
abrj-168	64	3	the	the	DET
abrj-168	64	4	literature	literature	NOUN
abrj-168	64	5	collected	collect	VERB
abrj-168	64	6	,	,	PUNCT
abrj-168	64	7	a	a	DET
abrj-168	64	8	total	total	NOUN
abrj-168	64	9	of	of	ADP
abrj-168	64	10	3	3	NUM
abrj-168	64	11	120	120	NUM
abrj-168	64	12	keywords	keyword	NOUN
abrj-168	64	13	emerged	emerge	VERB
abrj-168	64	14	.	.	PUNCT
abrj-168	65	1	vosviewer	vosviewer	PROPN
abrj-168	65	2	software	software	PROPN
abrj-168	65	3	identified	identify	VERB
abrj-168	65	4	176	176	NUM
abrj-168	65	5	keywords	keyword	NOUN
abrj-168	65	6	that	that	PRON
abrj-168	65	7	appeared	appear	VERB
abrj-168	65	8	more	more	ADJ
abrj-168	65	9	than	than	ADP
abrj-168	65	10	5	5	NUM
abrj-168	65	11	times	time	NOUN
abrj-168	65	12	.	.	PUNCT
abrj-168	66	1	figure	figure	NOUN
abrj-168	66	2	1	1	NUM
abrj-168	66	3	.	.	PUNCT
abrj-168	67	1	the	the	DET
abrj-168	67	2	visualization	visualization	NOUN
abrj-168	67	3	of	of	ADP
abrj-168	67	4	the	the	DET
abrj-168	67	5	co	co	NOUN
abrj-168	67	6	-	-	NOUN
abrj-168	67	7	occurrence	occurrence	NOUN
abrj-168	67	8	of	of	ADP
abrj-168	67	9	keywords	keyword	NOUN
abrj-168	67	10	in	in	ADP
abrj-168	67	11	vosviewer	vosviewer	NOUN
abrj-168	67	12	.	.	PUNCT
abrj-168	68	1	asian	asian	ADJ
abrj-168	68	2	business	business	PROPN
abrj-168	68	3	research	research	NOUN
abrj-168	68	4	journal	journal	NOUN
abrj-168	68	5	,	,	PUNCT
abrj-168	68	6	2024	2024	NUM
abrj-168	68	7	,	,	PUNCT
abrj-168	68	8	9	9	NUM
abrj-168	68	9	:	:	SYM
abrj-168	68	10	16	16	NUM
abrj-168	68	11	-	-	SYM
abrj-168	68	12	23	23	NUM
abrj-168	68	13	18	18	NUM
abrj-168	68	14	©	©	ADP
abrj-168	68	15	2024	2024	NUM
abrj-168	68	16	by	by	ADP
abrj-168	68	17	the	the	DET
abrj-168	68	18	author	author	NOUN
abrj-168	68	19	;	;	PUNCT
abrj-168	68	20	licensee	licensee	NOUN
abrj-168	68	21	eastern	eastern	ADJ
abrj-168	68	22	centre	centre	NOUN
abrj-168	68	23	of	of	ADP
abrj-168	68	24	science	science	NOUN
abrj-168	68	25	and	and	CCONJ
abrj-168	68	26	education	education	NOUN
abrj-168	68	27	,	,	PUNCT
abrj-168	68	28	usa	usa	PROPN
abrj-168	68	29	figure	figure	NOUN
abrj-168	68	30	1	1	NUM
abrj-168	68	31	presents	present	VERB
abrj-168	68	32	the	the	DET
abrj-168	68	33	visualization	visualization	NOUN
abrj-168	68	34	map	map	NOUN
abrj-168	68	35	of	of	ADP
abrj-168	68	36	the	the	DET
abrj-168	68	37	keyword	keyword	NOUN
abrj-168	68	38	network	network	NOUN
abrj-168	68	39	.	.	PUNCT
abrj-168	69	1	the	the	DET
abrj-168	69	2	co	co	NOUN
abrj-168	69	3	-	-	NOUN
abrj-168	69	4	occurrence	occurrence	NOUN
abrj-168	69	5	of	of	ADP
abrj-168	69	6	keywords	keyword	NOUN
abrj-168	69	7	formed	form	VERB
abrj-168	69	8	eight	eight	NUM
abrj-168	69	9	distinct	distinct	ADJ
abrj-168	69	10	clusters	cluster	NOUN
abrj-168	69	11	.	.	PUNCT
abrj-168	70	1	there	there	PRON
abrj-168	70	2	is	be	VERB
abrj-168	70	3	a	a	DET
abrj-168	70	4	significant	significant	ADJ
abrj-168	70	5	correlation	correlation	NOUN
abrj-168	70	6	between	between	ADP
abrj-168	70	7	the	the	DET
abrj-168	70	8	keywords	keyword	NOUN
abrj-168	70	9	in	in	ADP
abrj-168	70	10	each	each	DET
abrj-168	70	11	cluster	cluster	NOUN
abrj-168	70	12	.	.	PUNCT
abrj-168	71	1	the	the	DET
abrj-168	71	2	main	main	ADJ
abrj-168	71	3	elements	element	NOUN
abrj-168	71	4	within	within	ADP
abrj-168	71	5	these	these	DET
abrj-168	71	6	eight	eight	NUM
abrj-168	71	7	clusters	cluster	NOUN
abrj-168	71	8	are	be	AUX
abrj-168	71	9	as	as	SCONJ
abrj-168	71	10	follows	follow	VERB
abrj-168	71	11	:	:	PUNCT
abrj-168	72	1	intangible	intangible	ADJ
abrj-168	72	2	assets	asset	NOUN
abrj-168	72	3	;	;	PUNCT
abrj-168	72	4	investments	investment	NOUN
abrj-168	72	5	;	;	PUNCT
abrj-168	72	6	value	value	NOUN
abrj-168	72	7	relevance	relevance	NOUN
abrj-168	72	8	;	;	PUNCT
abrj-168	72	9	disclosure	disclosure	NOUN
abrj-168	72	10	;	;	PUNCT
abrj-168	72	11	research	research	NOUN
abrj-168	72	12	and	and	CCONJ
abrj-168	72	13	development	development	NOUN
abrj-168	72	14	;	;	PUNCT
abrj-168	72	15	intellectual	intellectual	ADJ
abrj-168	72	16	capital	capital	NOUN
abrj-168	72	17	;	;	PUNCT
abrj-168	72	18	innovation	innovation	NOUN
abrj-168	72	19	;	;	PUNCT
abrj-168	72	20	and	and	CCONJ
abrj-168	72	21	financial	financial	ADJ
abrj-168	72	22	performance	performance	NOUN
abrj-168	72	23	.	.	PUNCT
abrj-168	73	1	the	the	DET
abrj-168	73	2	distance	distance	NOUN
abrj-168	73	3	between	between	ADP
abrj-168	73	4	the	the	DET
abrj-168	73	5	two	two	NUM
abrj-168	73	6	circles	circle	NOUN
abrj-168	73	7	illustrates	illustrate	VERB
abrj-168	73	8	the	the	DET
abrj-168	73	9	proximity	proximity	NOUN
abrj-168	73	10	of	of	ADP
abrj-168	73	11	the	the	DET
abrj-168	73	12	two	two	NUM
abrj-168	73	13	keywords	keyword	NOUN
abrj-168	73	14	.	.	PUNCT
abrj-168	74	1	the	the	DET
abrj-168	74	2	lines	line	NOUN
abrj-168	74	3	connecting	connect	VERB
abrj-168	74	4	them	they	PRON
abrj-168	74	5	in	in	ADP
abrj-168	74	6	the	the	DET
abrj-168	74	7	figure	figure	NOUN
abrj-168	74	8	represent	represent	VERB
abrj-168	74	9	the	the	DET
abrj-168	74	10	relationships	relationship	NOUN
abrj-168	74	11	between	between	ADP
abrj-168	74	12	the	the	DET
abrj-168	74	13	elements	element	NOUN
abrj-168	74	14	.	.	PUNCT
abrj-168	75	1	additionally	additionally	ADV
abrj-168	75	2	,	,	PUNCT
abrj-168	75	3	a	a	DET
abrj-168	75	4	thicker	thick	ADJ
abrj-168	75	5	line	line	NOUN
abrj-168	75	6	indicates	indicate	VERB
abrj-168	75	7	a	a	DET
abrj-168	75	8	stronger	strong	ADJ
abrj-168	75	9	relationship	relationship	NOUN
abrj-168	75	10	between	between	ADP
abrj-168	75	11	the	the	DET
abrj-168	75	12	items	item	NOUN
abrj-168	75	13	.	.	PUNCT
abrj-168	76	1	the	the	DET
abrj-168	76	2	link	link	NOUN
abrj-168	76	3	strength	strength	NOUN
abrj-168	76	4	of	of	ADP
abrj-168	76	5	the	the	DET
abrj-168	76	6	keyword	keyword	NOUN
abrj-168	76	7	"	"	PUNCT
abrj-168	76	8	intangible	intangible	ADJ
abrj-168	76	9	assets	asset	NOUN
abrj-168	76	10	"	"	PUNCT
abrj-168	76	11	is	be	AUX
abrj-168	76	12	148	148	NUM
abrj-168	76	13	points	point	NOUN
abrj-168	76	14	.	.	PUNCT
abrj-168	77	1	4	4	X
abrj-168	77	2	.	.	X
abrj-168	77	3	methodology	methodology	NOUN
abrj-168	77	4	and	and	CCONJ
abrj-168	77	5	data	datum	NOUN
abrj-168	77	6	this	this	DET
abrj-168	77	7	research	research	NOUN
abrj-168	77	8	presents	present	VERB
abrj-168	77	9	an	an	DET
abrj-168	77	10	empirical	empirical	ADJ
abrj-168	77	11	analysis	analysis	NOUN
abrj-168	77	12	of	of	ADP
abrj-168	77	13	the	the	DET
abrj-168	77	14	effect	effect	NOUN
abrj-168	77	15	of	of	ADP
abrj-168	77	16	intangible	intangible	ADJ
abrj-168	77	17	assets	asset	NOUN
abrj-168	77	18	on	on	ADP
abrj-168	77	19	the	the	DET
abrj-168	77	20	share	share	NOUN
abrj-168	77	21	prices	price	NOUN
abrj-168	77	22	of	of	ADP
abrj-168	77	23	the	the	DET
abrj-168	77	24	capital	capital	NOUN
abrj-168	77	25	market	market	NOUN
abrj-168	77	26	in	in	ADP
abrj-168	77	27	bulgaria	bulgaria	PROPN
abrj-168	77	28	.	.	PUNCT
abrj-168	78	1	it	it	PRON
abrj-168	78	2	uses	use	VERB
abrj-168	78	3	annual	annual	ADJ
abrj-168	78	4	panel	panel	NOUN
abrj-168	78	5	data	datum	NOUN
abrj-168	78	6	spanning	span	VERB
abrj-168	78	7	from	from	ADP
abrj-168	78	8	january	january	PROPN
abrj-168	78	9	1	1	NUM
abrj-168	78	10	,	,	PUNCT
abrj-168	78	11	2015	2015	NUM
abrj-168	78	12	,	,	PUNCT
abrj-168	78	13	to	to	ADP
abrj-168	78	14	december	december	PROPN
abrj-168	78	15	31	31	NUM
abrj-168	78	16	,	,	PUNCT
abrj-168	78	17	2022	2022	NUM
abrj-168	78	18	.	.	PUNCT
abrj-168	79	1	employing	employ	VERB
abrj-168	79	2	panel	panel	NOUN
abrj-168	79	3	data	datum	NOUN
abrj-168	79	4	enables	enable	VERB
abrj-168	79	5	the	the	DET
abrj-168	79	6	observation	observation	NOUN
abrj-168	79	7	of	of	ADP
abrj-168	79	8	a	a	DET
abrj-168	79	9	particular	particular	ADJ
abrj-168	79	10	variable	variable	NOUN
abrj-168	79	11	at	at	ADP
abrj-168	79	12	one	one	NUM
abrj-168	79	13	specific	specific	ADJ
abrj-168	79	14	moment	moment	NOUN
abrj-168	79	15	and	and	CCONJ
abrj-168	79	16	simultaneously	simultaneously	ADV
abrj-168	79	17	observes	observe	VERB
abrj-168	79	18	another	another	DET
abrj-168	79	19	variable	variable	NOUN
abrj-168	79	20	at	at	ADP
abrj-168	79	21	another	another	DET
abrj-168	79	22	moment	moment	NOUN
abrj-168	79	23	,	,	PUNCT
abrj-168	79	24	facilitating	facilitate	VERB
abrj-168	79	25	the	the	DET
abrj-168	79	26	exploration	exploration	NOUN
abrj-168	79	27	of	of	ADP
abrj-168	79	28	various	various	ADJ
abrj-168	79	29	relationships	relationship	NOUN
abrj-168	79	30	,	,	PUNCT
abrj-168	79	31	interactions	interaction	NOUN
abrj-168	79	32	,	,	PUNCT
abrj-168	79	33	and	and	CCONJ
abrj-168	79	34	patterns	pattern	NOUN
abrj-168	79	35	(	(	PUNCT
abrj-168	79	36	kapitanov	kapitanov	NOUN
abrj-168	79	37	,	,	PUNCT
abrj-168	79	38	2021	2021	NUM
abrj-168	79	39	)	)	PUNCT
abrj-168	79	40	.	.	PUNCT
abrj-168	80	1	table	table	NOUN
abrj-168	80	2	1	1	NUM
abrj-168	80	3	lists	list	VERB
abrj-168	80	4	the	the	DET
abrj-168	80	5	accounting	accounting	NOUN
abrj-168	80	6	and	and	CCONJ
abrj-168	80	7	financial	financial	ADJ
abrj-168	80	8	variables	variable	NOUN
abrj-168	80	9	used	use	VERB
abrj-168	80	10	in	in	ADP
abrj-168	80	11	the	the	DET
abrj-168	80	12	empirical	empirical	ADJ
abrj-168	80	13	analysis	analysis	NOUN
abrj-168	80	14	.	.	PUNCT
abrj-168	81	1	table	table	NOUN
abrj-168	81	2	1	1	NUM
abrj-168	81	3	.	.	PUNCT
abrj-168	82	1	variables	variable	NOUN
abrj-168	82	2	used	use	VERB
abrj-168	82	3	in	in	ADP
abrj-168	82	4	the	the	DET
abrj-168	82	5	empirical	empirical	ADJ
abrj-168	82	6	analysis	analysis	NOUN
abrj-168	82	7	.	.	PUNCT
abrj-168	83	1	variable	variable	ADJ
abrj-168	83	2	type	type	NOUN
abrj-168	83	3	of	of	ADP
abrj-168	83	4	variable	variable	ADJ
abrj-168	83	5	abbreviation	abbreviation	NOUN
abrj-168	83	6	formula	formula	NOUN
abrj-168	83	7	stock	stock	NOUN
abrj-168	83	8	price	price	NOUN
abrj-168	83	9	dependent	dependent	ADJ
abrj-168	83	10	sp	sp	ADP
abrj-168	83	11	stock	stock	NOUN
abrj-168	83	12	price	price	NOUN
abrj-168	83	13	at	at	ADP
abrj-168	83	14	the	the	DET
abrj-168	83	15	end	end	NOUN
abrj-168	83	16	of	of	ADP
abrj-168	83	17	the	the	DET
abrj-168	83	18	year	year	NOUN
abrj-168	83	19	(	(	PUNCT
abrj-168	83	20	december	december	PROPN
abrj-168	83	21	31st	31st	NOUN
abrj-168	83	22	)	)	PUNCT
abrj-168	83	23	earnings	earning	NOUN
abrj-168	83	24	per	per	ADP
abrj-168	83	25	share	share	NOUN
abrj-168	83	26	independent	independent	ADJ
abrj-168	83	27	eps	eps	PROPN
abrj-168	83	28	profit	profit	NOUN
abrj-168	83	29	after	after	ADP
abrj-168	83	30	taxes	taxis	NOUN
abrj-168	83	31	weighted	weight	VERB
abrj-168	83	32	average	average	ADJ
abrj-168	83	33	number	number	NOUN
abrj-168	83	34	of	of	ADP
abrj-168	83	35	shares	share	NOUN
abrj-168	83	36	book	book	NOUN
abrj-168	83	37	value	value	NOUN
abrj-168	83	38	per	per	ADP
abrj-168	83	39	share	share	NOUN
abrj-168	83	40	independent	independent	PROPN
abrj-168	83	41	bvs	bvs	PROPN
abrj-168	83	42	shareholders′	shareholders′	PROPN
abrj-168	83	43	equity	equity	NOUN
abrj-168	83	44	number	number	NOUN
abrj-168	83	45	of	of	ADP
abrj-168	83	46	shares	share	NOUN
abrj-168	83	47	outstanding	outstanding	ADJ
abrj-168	83	48	dividend	dividend	NOUN
abrj-168	83	49	per	per	ADP
abrj-168	83	50	share	share	NOUN
abrj-168	83	51	independent	independent	ADJ
abrj-168	83	52	dps	dps	NOUN
abrj-168	83	53	total	total	NOUN
abrj-168	83	54	amount	amount	NOUN
abrj-168	83	55	of	of	ADP
abrj-168	83	56	dividends	dividend	NOUN
abrj-168	83	57	paid	pay	VERB
abrj-168	83	58	number	number	NOUN
abrj-168	83	59	of	of	ADP
abrj-168	83	60	shares	share	NOUN
abrj-168	83	61	outstanding	outstanding	ADJ
abrj-168	83	62	intellectual	intellectual	ADJ
abrj-168	83	63	property	property	NOUN
abrj-168	83	64	rights	right	NOUN
abrj-168	83	65	per	per	ADP
abrj-168	83	66	share	share	NOUN
abrj-168	83	67	independent	independent	ADJ
abrj-168	83	68	ips	ip	NOUN
abrj-168	83	69	total	total	ADJ
abrj-168	83	70	intellectual	intellectual	ADJ
abrj-168	83	71	property	property	NOUN
abrj-168	83	72	rights	right	NOUN
abrj-168	83	73	number	number	NOUN
abrj-168	83	74	of	of	ADP
abrj-168	83	75	shares	share	NOUN
abrj-168	83	76	outstanding	outstanding	ADJ
abrj-168	83	77	software	software	NOUN
abrj-168	83	78	products	product	NOUN
abrj-168	83	79	per	per	ADP
abrj-168	83	80	share	share	NOUN
abrj-168	83	81	independent	independent	ADJ
abrj-168	83	82	sfs	sfs	ADJ
abrj-168	83	83	total	total	ADJ
abrj-168	83	84	software	software	NOUN
abrj-168	83	85	products	product	NOUN
abrj-168	83	86	number	number	NOUN
abrj-168	83	87	of	of	ADP
abrj-168	83	88	shares	share	NOUN
abrj-168	83	89	outstanding	outstanding	ADJ
abrj-168	83	90	goodwill	goodwill	NOUN
abrj-168	83	91	per	per	ADP
abrj-168	83	92	share	share	NOUN
abrj-168	83	93	independent	independent	ADJ
abrj-168	83	94	gps	gps	PROPN
abrj-168	83	95	goodwill	goodwill	NOUN
abrj-168	83	96	number	number	NOUN
abrj-168	83	97	of	of	ADP
abrj-168	83	98	shares	share	NOUN
abrj-168	83	99	outstanding	outstanding	ADJ
abrj-168	83	100	this	this	DET
abrj-168	83	101	study	study	NOUN
abrj-168	83	102	uses	use	VERB
abrj-168	83	103	several	several	ADJ
abrj-168	83	104	accounting	accounting	NOUN
abrj-168	83	105	metrics	metric	NOUN
abrj-168	83	106	,	,	PUNCT
abrj-168	83	107	including	include	VERB
abrj-168	83	108	intellectual	intellectual	ADJ
abrj-168	83	109	property	property	NOUN
abrj-168	83	110	rights	right	NOUN
abrj-168	83	111	per	per	ADP
abrj-168	83	112	share	share	NOUN
abrj-168	83	113	,	,	PUNCT
abrj-168	83	114	software	software	NOUN
abrj-168	83	115	products	product	NOUN
abrj-168	83	116	per	per	ADP
abrj-168	83	117	share	share	NOUN
abrj-168	83	118	,	,	PUNCT
abrj-168	83	119	goodwill	goodwill	NOUN
abrj-168	83	120	per	per	ADP
abrj-168	83	121	share	share	NOUN
abrj-168	83	122	,	,	PUNCT
abrj-168	83	123	earnings	earning	NOUN
abrj-168	83	124	per	per	ADP
abrj-168	83	125	share	share	NOUN
abrj-168	83	126	,	,	PUNCT
abrj-168	83	127	book	book	NOUN
abrj-168	83	128	value	value	NOUN
abrj-168	83	129	per	per	ADP
abrj-168	83	130	share	share	NOUN
abrj-168	83	131	,	,	PUNCT
abrj-168	83	132	and	and	CCONJ
abrj-168	83	133	dividend	dividend	VERB
abrj-168	83	134	per	per	ADP
abrj-168	83	135	share	share	NOUN
abrj-168	83	136	.	.	PUNCT
abrj-168	84	1	these	these	DET
abrj-168	84	2	variables	variable	NOUN
abrj-168	84	3	were	be	AUX
abrj-168	84	4	chosen	choose	VERB
abrj-168	84	5	based	base	VERB
abrj-168	84	6	on	on	ADP
abrj-168	84	7	previous	previous	ADJ
abrj-168	84	8	research	research	NOUN
abrj-168	84	9	and	and	CCONJ
abrj-168	84	10	data	datum	NOUN
abrj-168	84	11	availability	availability	NOUN
abrj-168	84	12	for	for	ADP
abrj-168	84	13	computation	computation	NOUN
abrj-168	84	14	(	(	PUNCT
abrj-168	84	15	stoykova	stoykova	NOUN
abrj-168	84	16	,	,	PUNCT
abrj-168	84	17	2022	2022	NUM
abrj-168	84	18	)	)	PUNCT
abrj-168	84	19	.	.	PUNCT
abrj-168	85	1	the	the	DET
abrj-168	85	2	accounting	accounting	NOUN
abrj-168	85	3	data	datum	NOUN
abrj-168	85	4	were	be	AUX
abrj-168	85	5	gathered	gather	VERB
abrj-168	85	6	from	from	ADP
abrj-168	85	7	the	the	DET
abrj-168	85	8	individual	individual	ADJ
abrj-168	85	9	annual	annual	ADJ
abrj-168	85	10	financial	financial	ADJ
abrj-168	85	11	statements	statement	NOUN
abrj-168	85	12	of	of	ADP
abrj-168	85	13	the	the	DET
abrj-168	85	14	examined	examine	VERB
abrj-168	85	15	companies	company	NOUN
abrj-168	85	16	.	.	PUNCT
abrj-168	86	1	moreover	moreover	ADV
abrj-168	86	2	,	,	PUNCT
abrj-168	86	3	the	the	DET
abrj-168	86	4	bulgarian	bulgarian	ADJ
abrj-168	86	5	capital	capital	NOUN
abrj-168	86	6	market	market	NOUN
abrj-168	86	7	mandates	mandate	NOUN
abrj-168	86	8	listed	list	VERB
abrj-168	86	9	companies	company	NOUN
abrj-168	86	10	to	to	PART
abrj-168	86	11	disclose	disclose	VERB
abrj-168	86	12	detailed	detailed	ADJ
abrj-168	86	13	quarterly	quarterly	ADJ
abrj-168	86	14	and	and	CCONJ
abrj-168	86	15	annual	annual	ADJ
abrj-168	86	16	financial	financial	ADJ
abrj-168	86	17	statements	statement	NOUN
abrj-168	86	18	.	.	PUNCT
abrj-168	87	1	consequently	consequently	ADV
abrj-168	87	2	,	,	PUNCT
abrj-168	87	3	all	all	DET
abrj-168	87	4	accounting	accounting	NOUN
abrj-168	87	5	information	information	NOUN
abrj-168	87	6	was	be	AUX
abrj-168	87	7	sourced	source	VERB
abrj-168	87	8	from	from	ADP
abrj-168	87	9	the	the	DET
abrj-168	87	10	bulgarian	bulgarian	ADJ
abrj-168	87	11	stock	stock	NOUN
abrj-168	87	12	exchange	exchange	PROPN
abrj-168	87	13	(	(	PUNCT
abrj-168	87	14	bse	bse	PROPN
abrj-168	87	15	)	)	PUNCT
abrj-168	87	16	.	.	PUNCT
abrj-168	88	1	table	table	NOUN
abrj-168	88	2	2	2	NUM
abrj-168	88	3	outlines	outline	VERB
abrj-168	88	4	the	the	DET
abrj-168	88	5	explanatory	explanatory	ADJ
abrj-168	88	6	variables	variable	NOUN
abrj-168	88	7	utilized	utilize	VERB
abrj-168	88	8	in	in	ADP
abrj-168	88	9	the	the	DET
abrj-168	88	10	regression	regression	NOUN
abrj-168	88	11	equation	equation	NOUN
abrj-168	88	12	along	along	ADP
abrj-168	88	13	with	with	ADP
abrj-168	88	14	the	the	DET
abrj-168	88	15	anticipated	anticipate	VERB
abrj-168	88	16	sign	sign	NOUN
abrj-168	88	17	for	for	ADP
abrj-168	88	18	each	each	PRON
abrj-168	88	19	of	of	ADP
abrj-168	88	20	their	their	PRON
abrj-168	88	21	coefficients	coefficient	NOUN
abrj-168	88	22	.	.	PUNCT
abrj-168	89	1	table	table	NOUN
abrj-168	89	2	2	2	NUM
abrj-168	89	3	.	.	PUNCT
abrj-168	89	4	independent	independent	ADJ
abrj-168	89	5	variables	variable	NOUN
abrj-168	89	6	and	and	CCONJ
abrj-168	89	7	the	the	DET
abrj-168	89	8	anticipated	anticipate	VERB
abrj-168	89	9	sign	sign	NOUN
abrj-168	89	10	for	for	ADP
abrj-168	89	11	each	each	PRON
abrj-168	89	12	of	of	ADP
abrj-168	89	13	their	their	PRON
abrj-168	89	14	coefficients	coefficient	NOUN
abrj-168	89	15	.	.	PUNCT
abrj-168	90	1	independent	independent	ADJ
abrj-168	90	2	variables	variable	NOUN
abrj-168	90	3	expected	expect	VERB
abrj-168	90	4	sign	sign	VERB
abrj-168	90	5	earnings	earning	NOUN
abrj-168	90	6	per	per	ADP
abrj-168	90	7	share	share	NOUN
abrj-168	90	8	(	(	PUNCT
abrj-168	90	9	eps	eps	PROPN
abrj-168	90	10	)	)	PUNCT
abrj-168	90	11	positive	positive	ADJ
abrj-168	90	12	+	+	CCONJ
abrj-168	90	13	book	book	NOUN
abrj-168	90	14	value	value	NOUN
abrj-168	90	15	per	per	ADP
abrj-168	90	16	share	share	NOUN
abrj-168	90	17	(	(	PUNCT
abrj-168	90	18	bvs	bvs	NOUN
abrj-168	90	19	)	)	PUNCT
abrj-168	90	20	positive	positive	ADJ
abrj-168	90	21	+	+	PUNCT
abrj-168	90	22	dividend	dividend	NOUN
abrj-168	90	23	per	per	ADP
abrj-168	90	24	share	share	NOUN
abrj-168	90	25	(	(	PUNCT
abrj-168	90	26	dps	dps	NOUN
abrj-168	90	27	)	)	PUNCT
abrj-168	90	28	positive	positive	ADJ
abrj-168	90	29	+	+	CCONJ
abrj-168	90	30	intellectual	intellectual	ADJ
abrj-168	90	31	property	property	NOUN
abrj-168	90	32	rights	right	NOUN
abrj-168	90	33	per	per	ADP
abrj-168	90	34	share	share	NOUN
abrj-168	90	35	(	(	PUNCT
abrj-168	90	36	ips	ip	NOUN
abrj-168	90	37	)	)	PUNCT
abrj-168	90	38	positive	positive	ADJ
abrj-168	90	39	+	+	CCONJ
abrj-168	90	40	software	software	NOUN
abrj-168	90	41	products	product	NOUN
abrj-168	90	42	per	per	ADP
abrj-168	90	43	share	share	NOUN
abrj-168	90	44	(	(	PUNCT
abrj-168	90	45	sfs	sfs	ADJ
abrj-168	90	46	)	)	PUNCT
abrj-168	90	47	positive	positive	ADJ
abrj-168	90	48	+	+	PUNCT
abrj-168	90	49	goodwill	goodwill	NOUN
abrj-168	90	50	per	per	ADP
abrj-168	90	51	share	share	NOUN
abrj-168	90	52	(	(	PUNCT
abrj-168	90	53	gps	gps	PROPN
abrj-168	90	54	)	)	PUNCT
abrj-168	90	55	positive	positive	ADJ
abrj-168	90	56	+	+	CCONJ
abrj-168	90	57	the	the	DET
abrj-168	90	58	sample	sample	NOUN
abrj-168	90	59	for	for	ADP
abrj-168	90	60	this	this	DET
abrj-168	90	61	study	study	NOUN
abrj-168	90	62	includes	include	VERB
abrj-168	90	63	20	20	NUM
abrj-168	90	64	individual	individual	ADJ
abrj-168	90	65	joint	joint	ADJ
abrj-168	90	66	-	-	PUNCT
abrj-168	90	67	stock	stock	NOUN
abrj-168	90	68	companies	company	NOUN
abrj-168	90	69	across	across	ADP
abrj-168	90	70	various	various	ADJ
abrj-168	90	71	sectors	sector	NOUN
abrj-168	90	72	in	in	ADP
abrj-168	90	73	bulgaria	bulgaria	PROPN
abrj-168	90	74	.	.	PUNCT
abrj-168	91	1	consistent	consistent	ADJ
abrj-168	91	2	with	with	ADP
abrj-168	91	3	hellström	hellström	NOUN
abrj-168	91	4	's	's	PART
abrj-168	91	5	(	(	PUNCT
abrj-168	91	6	2006	2006	NUM
abrj-168	91	7	)	)	PUNCT
abrj-168	91	8	methodology	methodology	NOUN
abrj-168	91	9	,	,	PUNCT
abrj-168	91	10	financial	financial	ADJ
abrj-168	91	11	firms	firm	NOUN
abrj-168	91	12	are	be	AUX
abrj-168	91	13	excluded	exclude	VERB
abrj-168	91	14	due	due	ADP
abrj-168	91	15	to	to	ADP
abrj-168	91	16	notable	notable	ADJ
abrj-168	91	17	differences	difference	NOUN
abrj-168	91	18	in	in	ADP
abrj-168	91	19	structure	structure	NOUN
abrj-168	91	20	and	and	CCONJ
abrj-168	91	21	accounting	accounting	NOUN
abrj-168	91	22	compared	compare	VERB
abrj-168	91	23	to	to	ADP
abrj-168	91	24	non	non	ADJ
abrj-168	91	25	-	-	ADJ
abrj-168	91	26	financial	financial	ADJ
abrj-168	91	27	entities	entity	NOUN
abrj-168	91	28	(	(	PUNCT
abrj-168	91	29	hellström	hellström	NOUN
abrj-168	91	30	,	,	PUNCT
abrj-168	91	31	2006	2006	NUM
abrj-168	91	32	;	;	PUNCT
abrj-168	91	33	stoykova	stoykova	ADJ
abrj-168	91	34	,	,	PUNCT
abrj-168	91	35	2021	2021	NUM
abrj-168	91	36	)	)	PUNCT
abrj-168	91	37	.	.	PUNCT
abrj-168	92	1	all	all	PRON
abrj-168	92	2	included	include	VERB
abrj-168	92	3	companies	company	NOUN
abrj-168	92	4	are	be	AUX
abrj-168	92	5	publicly	publicly	ADV
abrj-168	92	6	listed	list	VERB
abrj-168	92	7	on	on	ADP
abrj-168	92	8	bse	bse	PROPN
abrj-168	92	9	.	.	PUNCT
abrj-168	93	1	market	market	NOUN
abrj-168	93	2	indices	index	NOUN
abrj-168	93	3	such	such	ADJ
abrj-168	93	4	as	as	ADP
abrj-168	93	5	sofix	sofix	NOUN
abrj-168	93	6	,	,	PUNCT
abrj-168	93	7	bgbx40	bgbx40	NOUN
abrj-168	93	8	,	,	PUNCT
abrj-168	93	9	bgtr30	bgtr30	ADJ
abrj-168	93	10	,	,	PUNCT
abrj-168	93	11	and	and	CCONJ
abrj-168	93	12	bgreit	bgreit	NOUN
abrj-168	93	13	are	be	AUX
abrj-168	93	14	based	base	VERB
abrj-168	93	15	on	on	ADP
abrj-168	93	16	the	the	DET
abrj-168	93	17	market	market	NOUN
abrj-168	93	18	capitalization	capitalization	NOUN
abrj-168	93	19	of	of	ADP
abrj-168	93	20	the	the	DET
abrj-168	93	21	common	common	ADJ
abrj-168	93	22	stock	stock	NOUN
abrj-168	93	23	issued	issue	VERB
abrj-168	93	24	by	by	ADP
abrj-168	93	25	chosen	choose	VERB
abrj-168	93	26	bulgarian	bulgarian	ADJ
abrj-168	93	27	companies	company	NOUN
abrj-168	93	28	.	.	PUNCT
abrj-168	94	1	these	these	DET
abrj-168	94	2	companies	company	NOUN
abrj-168	94	3	must	must	AUX
abrj-168	94	4	meet	meet	VERB
abrj-168	94	5	specific	specific	ADJ
abrj-168	94	6	criteria	criterion	NOUN
abrj-168	94	7	for	for	ADP
abrj-168	94	8	liquidity	liquidity	NOUN
abrj-168	94	9	,	,	PUNCT
abrj-168	94	10	market	market	NOUN
abrj-168	94	11	capitalization	capitalization	NOUN
abrj-168	94	12	,	,	PUNCT
abrj-168	94	13	and	and	CCONJ
abrj-168	94	14	shareholder	shareholder	NOUN
abrj-168	94	15	count	count	NOUN
abrj-168	94	16	to	to	PART
abrj-168	94	17	be	be	AUX
abrj-168	94	18	included	include	VERB
abrj-168	94	19	in	in	ADP
abrj-168	94	20	these	these	DET
abrj-168	94	21	indices	index	NOUN
abrj-168	94	22	.	.	PUNCT
abrj-168	95	1	this	this	DET
abrj-168	95	2	study	study	NOUN
abrj-168	95	3	focuses	focus	VERB
abrj-168	95	4	on	on	ADP
abrj-168	95	5	companies	company	NOUN
abrj-168	95	6	from	from	ADP
abrj-168	95	7	diverse	diverse	ADJ
abrj-168	95	8	sectors	sector	NOUN
abrj-168	95	9	of	of	ADP
abrj-168	95	10	the	the	DET
abrj-168	95	11	bulgarian	bulgarian	ADJ
abrj-168	95	12	economy	economy	NOUN
abrj-168	95	13	,	,	PUNCT
abrj-168	95	14	including	include	VERB
abrj-168	95	15	manufacturing	manufacturing	NOUN
abrj-168	95	16	,	,	PUNCT
abrj-168	95	17	professional	professional	ADJ
abrj-168	95	18	activities	activity	NOUN
abrj-168	95	19	and	and	CCONJ
abrj-168	95	20	research	research	NOUN
abrj-168	95	21	,	,	PUNCT
abrj-168	95	22	transport	transport	NOUN
abrj-168	95	23	,	,	PUNCT
abrj-168	95	24	storage	storage	NOUN
abrj-168	95	25	and	and	CCONJ
abrj-168	95	26	post	post	NOUN
abrj-168	95	27	,	,	PUNCT
abrj-168	95	28	real	real	ADJ
abrj-168	95	29	estate	estate	NOUN
abrj-168	95	30	operations	operation	NOUN
abrj-168	95	31	,	,	PUNCT
abrj-168	95	32	hotels	hotel	NOUN
abrj-168	95	33	and	and	CCONJ
abrj-168	95	34	restaurants	restaurant	NOUN
abrj-168	95	35	,	,	PUNCT
abrj-168	95	36	extractive	extractive	ADJ
abrj-168	95	37	industry	industry	NOUN
abrj-168	95	38	,	,	PUNCT
abrj-168	95	39	and	and	CCONJ
abrj-168	95	40	construction	construction	NOUN
abrj-168	95	41	.	.	PUNCT
abrj-168	96	1	these	these	DET
abrj-168	96	2	20	20	NUM
abrj-168	96	3	companies	company	NOUN
abrj-168	96	4	were	be	AUX
abrj-168	96	5	chosen	choose	VERB
abrj-168	96	6	because	because	SCONJ
abrj-168	96	7	they	they	PRON
abrj-168	96	8	provide	provide	VERB
abrj-168	96	9	complete	complete	ADJ
abrj-168	96	10	accounting	accounting	NOUN
abrj-168	96	11	data	datum	NOUN
abrj-168	96	12	spanning	span	VERB
abrj-168	96	13	the	the	DET
abrj-168	96	14	analysis	analysis	NOUN
abrj-168	96	15	period	period	NOUN
abrj-168	96	16	from	from	ADP
abrj-168	96	17	2015	2015	NUM
abrj-168	96	18	to	to	ADP
abrj-168	96	19	2022	2022	NUM
abrj-168	96	20	.	.	PUNCT
abrj-168	97	1	before	before	ADP
abrj-168	97	2	conducting	conduct	VERB
abrj-168	97	3	the	the	DET
abrj-168	97	4	empirical	empirical	ADJ
abrj-168	97	5	analysis	analysis	NOUN
abrj-168	97	6	regarding	regard	VERB
abrj-168	97	7	the	the	DET
abrj-168	97	8	influence	influence	NOUN
abrj-168	97	9	of	of	ADP
abrj-168	97	10	accounting	accounting	NOUN
abrj-168	97	11	data	datum	NOUN
abrj-168	97	12	on	on	ADP
abrj-168	97	13	share	share	NOUN
abrj-168	97	14	prices	price	NOUN
abrj-168	97	15	,	,	PUNCT
abrj-168	97	16	it	it	PRON
abrj-168	97	17	is	be	AUX
abrj-168	97	18	necessary	necessary	ADJ
abrj-168	97	19	to	to	PART
abrj-168	97	20	apply	apply	VERB
abrj-168	97	21	a	a	DET
abrj-168	97	22	panel	panel	NOUN
abrj-168	97	23	unit	unit	NOUN
abrj-168	97	24	root	root	NOUN
abrj-168	97	25	test	test	NOUN
abrj-168	97	26	.	.	PUNCT
abrj-168	98	1	this	this	DET
abrj-168	98	2	test	test	NOUN
abrj-168	98	3	is	be	AUX
abrj-168	98	4	used	use	VERB
abrj-168	98	5	to	to	PART
abrj-168	98	6	assess	assess	VERB
abrj-168	98	7	the	the	DET
abrj-168	98	8	stationarity	stationarity	NOUN
abrj-168	98	9	of	of	ADP
abrj-168	98	10	the	the	DET
abrj-168	98	11	analysed	analyse	VERB
abrj-168	98	12	panel	panel	NOUN
abrj-168	98	13	data	datum	NOUN
abrj-168	98	14	,	,	PUNCT
abrj-168	98	15	determining	determine	VERB
abrj-168	98	16	whether	whether	SCONJ
abrj-168	98	17	the	the	DET
abrj-168	98	18	panel	panel	NOUN
abrj-168	98	19	is	be	AUX
abrj-168	98	20	stationary	stationary	ADJ
abrj-168	98	21	or	or	CCONJ
abrj-168	98	22	non	non	ADJ
abrj-168	98	23	-	-	ADJ
abrj-168	98	24	stationary	stationary	ADJ
abrj-168	98	25	.	.	PUNCT
abrj-168	99	1	correlation	correlation	NOUN
abrj-168	99	2	model	model	NOUN
abrj-168	99	3	and	and	CCONJ
abrj-168	99	4	granger	granger	PROPN
abrj-168	99	5	causality	causality	PROPN
abrj-168	99	6	test	test	NOUN
abrj-168	99	7	are	be	AUX
abrj-168	99	8	employed	employ	VERB
abrj-168	99	9	to	to	PART
abrj-168	99	10	test	test	VERB
abrj-168	99	11	the	the	DET
abrj-168	99	12	relationship	relationship	NOUN
abrj-168	99	13	between	between	ADP
abrj-168	99	14	the	the	DET
abrj-168	99	15	examined	examine	VERB
abrj-168	99	16	variables	variable	NOUN
abrj-168	99	17	.	.	PUNCT
abrj-168	100	1	regression	regression	NOUN
abrj-168	100	2	analysis	analysis	NOUN
abrj-168	100	3	is	be	AUX
abrj-168	100	4	commonly	commonly	ADV
abrj-168	100	5	used	use	VERB
abrj-168	100	6	to	to	PART
abrj-168	100	7	determine	determine	VERB
abrj-168	100	8	the	the	DET
abrj-168	100	9	presence	presence	NOUN
abrj-168	100	10	and	and	CCONJ
abrj-168	100	11	direction	direction	NOUN
abrj-168	100	12	of	of	ADP
abrj-168	100	13	relationships	relationship	NOUN
abrj-168	100	14	between	between	ADP
abrj-168	100	15	two	two	NUM
abrj-168	100	16	or	or	CCONJ
abrj-168	100	17	more	more	ADJ
abrj-168	100	18	variables	variable	NOUN
abrj-168	100	19	.	.	PUNCT
abrj-168	101	1	for	for	ADP
abrj-168	101	2	empirical	empirical	ADJ
abrj-168	101	3	analysis	analysis	NOUN
abrj-168	101	4	purposes	purpose	NOUN
abrj-168	101	5	,	,	PUNCT
abrj-168	101	6	ordinary	ordinary	ADJ
abrj-168	101	7	panel	panel	NOUN
abrj-168	101	8	least	least	ADJ
abrj-168	101	9	squares	square	NOUN
abrj-168	101	10	model	model	NOUN
abrj-168	101	11	is	be	AUX
abrj-168	101	12	applied	apply	VERB
abrj-168	101	13	.	.	PUNCT
abrj-168	102	1	the	the	DET
abrj-168	102	2	simple	simple	ADJ
abrj-168	102	3	panel	panel	NOUN
abrj-168	102	4	regression	regression	NOUN
abrj-168	102	5	can	can	AUX
abrj-168	102	6	be	be	AUX
abrj-168	102	7	expressed	express	VERB
abrj-168	102	8	by	by	ADP
abrj-168	102	9	the	the	DET
abrj-168	102	10	following	follow	VERB
abrj-168	102	11	formula	formula	NOUN
abrj-168	102	12	:	:	PUNCT
abrj-168	102	13	𝑦𝑖𝑡	𝑦𝑖𝑡	NOUN
abrj-168	102	14	=	=	SYM
abrj-168	102	15	𝛼	𝛼	PART
abrj-168	102	16	+	+	X
abrj-168	102	17	𝛽𝑋𝑖𝑡	𝛽𝑋𝑖𝑡	PROPN
abrj-168	102	18	+	+	CCONJ
abrj-168	102	19	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
abrj-168	102	20	(	(	PUNCT
abrj-168	102	21	1	1	NUM
abrj-168	102	22	)	)	PUNCT
abrj-168	102	23	the	the	DET
abrj-168	102	24	following	follow	VERB
abrj-168	102	25	explanatory	explanatory	ADJ
abrj-168	102	26	legend	legend	PROPN
abrj-168	102	27	applies	apply	VERB
abrj-168	102	28	to	to	ADP
abrj-168	102	29	equations	equation	NOUN
abrj-168	102	30	(	(	PUNCT
abrj-168	102	31	4	4	NUM
abrj-168	102	32	):	):	PUNCT
abrj-168	102	33	for	for	ADP
abrj-168	102	34	i	i	PRON
abrj-168	102	35	=	=	SYM
abrj-168	102	36	1	1	NUM
abrj-168	102	37	,	,	PUNCT
abrj-168	102	38	2	2	NUM
abrj-168	102	39	,	,	PUNCT
abrj-168	102	40	....	....	PUNCT
abrj-168	102	41	,	,	PUNCT
abrj-168	102	42	n	n	CCONJ
abrj-168	102	43	и	и	PROPN
abrj-168	102	44	t	t	NOUN
abrj-168	102	45	=	=	SYM
abrj-168	102	46	1	1	NUM
abrj-168	102	47	,	,	PUNCT
abrj-168	102	48	2	2	NUM
abrj-168	102	49	,	,	PUNCT
abrj-168	102	50	....	....	PUNCT
abrj-168	102	51	,	,	PUNCT
abrj-168	102	52	t.	t.	PROPN
abrj-168	102	53	asian	asian	PROPN
abrj-168	102	54	business	business	PROPN
abrj-168	102	55	research	research	NOUN
abrj-168	102	56	journal	journal	NOUN
abrj-168	102	57	,	,	PUNCT
abrj-168	102	58	2024	2024	NUM
abrj-168	102	59	,	,	PUNCT
abrj-168	102	60	9	9	NUM
abrj-168	102	61	:	:	SYM
abrj-168	102	62	16	16	NUM
abrj-168	102	63	-	-	SYM
abrj-168	102	64	23	23	NUM
abrj-168	102	65	19	19	NUM
abrj-168	102	66	©	©	ADP
abrj-168	102	67	2024	2024	NUM
abrj-168	102	68	by	by	ADP
abrj-168	102	69	the	the	DET
abrj-168	102	70	author	author	NOUN
abrj-168	102	71	;	;	PUNCT
abrj-168	102	72	licensee	licensee	NOUN
abrj-168	102	73	eastern	eastern	ADJ
abrj-168	102	74	centre	centre	NOUN
abrj-168	102	75	of	of	ADP
abrj-168	102	76	science	science	NOUN
abrj-168	102	77	and	and	CCONJ
abrj-168	102	78	education	education	NOUN
abrj-168	102	79	,	,	PUNCT
abrj-168	102	80	usa	usa	PROPN
abrj-168	102	81	where	where	SCONJ
abrj-168	102	82	:	:	PUNCT
abrj-168	102	83	𝑦	𝑦	X
abrj-168	102	84	–	–	PUNCT
abrj-168	102	85	dependent	dependent	ADJ
abrj-168	102	86	variable	variable	NOUN
abrj-168	102	87	;	;	PUNCT
abrj-168	102	88	х	х	PROPN
abrj-168	102	89	–	–	PUNCT
abrj-168	102	90	independent	independent	ADJ
abrj-168	102	91	variables	variable	NOUN
abrj-168	102	92	;	;	PUNCT
abrj-168	102	93	𝑡	𝑡	NOUN
abrj-168	102	94	reflects	reflect	VERB
abrj-168	102	95	the	the	DET
abrj-168	102	96	time	time	NOUN
abrj-168	102	97	range	range	NOUN
abrj-168	102	98	;	;	PUNCT
abrj-168	102	99	t	t	X
abrj-168	102	100	the	the	DET
abrj-168	102	101	number	number	NOUN
abrj-168	102	102	of	of	ADP
abrj-168	102	103	periods	period	NOUN
abrj-168	102	104	;	;	PUNCT
abrj-168	102	105	𝑖	𝑖	PRON
abrj-168	102	106	reflects	reflect	VERB
abrj-168	102	107	the	the	DET
abrj-168	102	108	spatial	spatial	ADJ
abrj-168	102	109	range	range	NOUN
abrj-168	102	110	;	;	PUNCT
abrj-168	102	111	n	n	CCONJ
abrj-168	102	112	the	the	DET
abrj-168	102	113	number	number	NOUN
abrj-168	102	114	of	of	ADP
abrj-168	102	115	individual	individual	ADJ
abrj-168	102	116	or	or	CCONJ
abrj-168	102	117	spatial	spatial	ADJ
abrj-168	102	118	data	datum	NOUN
abrj-168	102	119	;	;	PUNCT
abrj-168	102	120	𝑎	𝑎	DET
abrj-168	102	121	intercept	intercept	NOUN
abrj-168	102	122	of	of	ADP
abrj-168	102	123	the	the	DET
abrj-168	102	124	model	model	NOUN
abrj-168	102	125	;	;	PUNCT
abrj-168	102	126	β	β	X
abrj-168	102	127	unknown	unknown	ADJ
abrj-168	102	128	parameter	parameter	NOUN
abrj-168	102	129	subject	subject	NOUN
abrj-168	102	130	to	to	ADP
abrj-168	102	131	calculation	calculation	NOUN
abrj-168	102	132	;	;	PUNCT
abrj-168	102	133	ε	ε	PROPN
abrj-168	102	134	error	error	NOUN
abrj-168	102	135	.	.	PUNCT
abrj-168	103	1	in	in	ADP
abrj-168	103	2	panel	panel	NOUN
abrj-168	103	3	regression	regression	NOUN
abrj-168	103	4	,	,	PUNCT
abrj-168	103	5	the	the	DET
abrj-168	103	6	model	model	NOUN
abrj-168	103	7	error	error	NOUN
abrj-168	103	8	ε𝑖𝑡	ε𝑖𝑡	NOUN
abrj-168	103	9	combines	combine	VERB
abrj-168	103	10	the	the	DET
abrj-168	103	11	error	error	NOUN
abrj-168	103	12	associated	associate	VERB
abrj-168	103	13	with	with	ADP
abrj-168	103	14	temporal	temporal	ADJ
abrj-168	103	15	data	datum	NOUN
abrj-168	103	16	and	and	CCONJ
abrj-168	103	17	the	the	DET
abrj-168	103	18	error	error	NOUN
abrj-168	103	19	associated	associate	VERB
abrj-168	103	20	with	with	ADP
abrj-168	103	21	spatial	spatial	ADJ
abrj-168	103	22	data	datum	NOUN
abrj-168	103	23	(	(	PUNCT
abrj-168	103	24	nenova	nenova	INTJ
abrj-168	103	25	,	,	PUNCT
abrj-168	103	26	2020	2020	NUM
abrj-168	103	27	)	)	PUNCT
abrj-168	103	28	.	.	PUNCT
abrj-168	104	1	5	5	X
abrj-168	104	2	.	.	X
abrj-168	104	3	empirical	empirical	ADJ
abrj-168	104	4	analysis	analysis	NOUN
abrj-168	104	5	first	first	ADV
abrj-168	104	6	,	,	PUNCT
abrj-168	104	7	the	the	DET
abrj-168	104	8	panel	panel	NOUN
abrj-168	104	9	unit	unit	NOUN
abrj-168	104	10	root	root	PROPN
abrj-168	104	11	test	test	NOUN
abrj-168	104	12	was	be	AUX
abrj-168	104	13	applied	apply	VERB
abrj-168	104	14	.	.	PUNCT
abrj-168	105	1	the	the	DET
abrj-168	105	2	results	result	NOUN
abrj-168	105	3	of	of	ADP
abrj-168	105	4	levin	levin	PROPN
abrj-168	105	5	,	,	PUNCT
abrj-168	105	6	lin	lin	PROPN
abrj-168	105	7	&	&	CCONJ
abrj-168	105	8	chu	chu	PROPN
abrj-168	105	9	t	t	PROPN
abrj-168	105	10	panel	panel	NOUN
abrj-168	105	11	unit	unit	NOUN
abrj-168	105	12	root	root	PROPN
abrj-168	105	13	test	test	NOUN
abrj-168	105	14	show	show	VERB
abrj-168	105	15	that	that	SCONJ
abrj-168	105	16	all	all	DET
abrj-168	105	17	the	the	DET
abrj-168	105	18	panel	panel	NOUN
abrj-168	105	19	time	time	NOUN
abrj-168	105	20	series	series	PROPN
abrj-168	105	21	are	be	AUX
abrj-168	105	22	non	non	ADJ
abrj-168	105	23	-	-	ADJ
abrj-168	105	24	stationary	stationary	ADJ
abrj-168	105	25	at	at	ADP
abrj-168	105	26	level	level	NOUN
abrj-168	105	27	(	(	PUNCT
abrj-168	105	28	zero	zero	NUM
abrj-168	105	29	order	order	NOUN
abrj-168	105	30	)	)	PUNCT
abrj-168	105	31	,	,	PUNCT
abrj-168	105	32	thus	thus	ADV
abrj-168	105	33	requiring	require	VERB
abrj-168	105	34	acceptance	acceptance	NOUN
abrj-168	105	35	of	of	ADP
abrj-168	105	36	the	the	DET
abrj-168	105	37	null	null	ADJ
abrj-168	105	38	hypothesis	hypothesis	NOUN
abrj-168	105	39	indicating	indicate	VERB
abrj-168	105	40	the	the	DET
abrj-168	105	41	presence	presence	NOUN
abrj-168	105	42	of	of	ADP
abrj-168	105	43	non	non	ADJ
abrj-168	105	44	-	-	NOUN
abrj-168	105	45	stationarity	stationarity	NOUN
abrj-168	105	46	in	in	ADP
abrj-168	105	47	the	the	DET
abrj-168	105	48	variables	variable	NOUN
abrj-168	105	49	under	under	ADP
abrj-168	105	50	study	study	NOUN
abrj-168	105	51	at	at	ADP
abrj-168	105	52	level	level	NOUN
abrj-168	105	53	(	(	PUNCT
abrj-168	105	54	0	0	NUM
abrj-168	105	55	)	)	PUNCT
abrj-168	105	56	(	(	PUNCT
abrj-168	105	57	p	p	NOUN
abrj-168	105	58	-	-	PUNCT
abrj-168	105	59	value	value	NOUN
abrj-168	105	60	>	>	NOUN
abrj-168	105	61	0.05	0.05	NUM
abrj-168	105	62	)	)	PUNCT
abrj-168	105	63	.	.	PUNCT
abrj-168	106	1	consequently	consequently	ADV
abrj-168	106	2	,	,	PUNCT
abrj-168	106	3	transformation	transformation	NOUN
abrj-168	106	4	into	into	ADP
abrj-168	106	5	the	the	DET
abrj-168	106	6	first	first	ADJ
abrj-168	106	7	difference	difference	NOUN
abrj-168	106	8	is	be	AUX
abrj-168	106	9	necessary	necessary	ADJ
abrj-168	106	10	.	.	PUNCT
abrj-168	107	1	the	the	DET
abrj-168	107	2	first	first	ADJ
abrj-168	107	3	difference	difference	NOUN
abrj-168	107	4	of	of	ADP
abrj-168	107	5	all	all	DET
abrj-168	107	6	examined	examine	VERB
abrj-168	107	7	variables	variable	NOUN
abrj-168	107	8	is	be	AUX
abrj-168	107	9	stationary	stationary	ADJ
abrj-168	107	10	,	,	PUNCT
abrj-168	107	11	so	so	SCONJ
abrj-168	107	12	the	the	DET
abrj-168	107	13	empirical	empirical	ADJ
abrj-168	107	14	analysis	analysis	NOUN
abrj-168	107	15	can	can	AUX
abrj-168	107	16	be	be	AUX
abrj-168	107	17	proceeded	proceed	VERB
abrj-168	107	18	.	.	PUNCT
abrj-168	108	1	figure	figure	VERB
abrj-168	108	2	2	2	NUM
abrj-168	108	3	presents	present	NOUN
abrj-168	108	4	graphically	graphically	ADV
abrj-168	108	5	the	the	DET
abrj-168	108	6	mean	mean	ADJ
abrj-168	108	7	values	value	NOUN
abrj-168	108	8	by	by	ADP
abrj-168	108	9	date	date	NOUN
abrj-168	108	10	for	for	ADP
abrj-168	108	11	each	each	PRON
abrj-168	108	12	of	of	ADP
abrj-168	108	13	the	the	DET
abrj-168	108	14	examined	examine	VERB
abrj-168	108	15	variables	variable	NOUN
abrj-168	108	16	.	.	PUNCT
abrj-168	109	1	the	the	DET
abrj-168	109	2	trend	trend	NOUN
abrj-168	109	3	observed	observe	VERB
abrj-168	109	4	for	for	ADP
abrj-168	109	5	software	software	NOUN
abrj-168	109	6	products	product	NOUN
abrj-168	109	7	is	be	AUX
abrj-168	109	8	upward	upward	ADJ
abrj-168	109	9	for	for	ADP
abrj-168	109	10	the	the	DET
abrj-168	109	11	period	period	NOUN
abrj-168	109	12	2018	2018	NUM
abrj-168	109	13	-	-	SYM
abrj-168	109	14	2022	2022	NUM
abrj-168	109	15	,	,	PUNCT
abrj-168	109	16	suggesting	suggest	VERB
abrj-168	109	17	that	that	SCONJ
abrj-168	109	18	enterprises	enterprise	NOUN
abrj-168	109	19	are	be	AUX
abrj-168	109	20	allocating	allocate	VERB
abrj-168	109	21	increasing	increase	VERB
abrj-168	109	22	funds	fund	NOUN
abrj-168	109	23	towards	towards	ADP
abrj-168	109	24	the	the	DET
abrj-168	109	25	implementation	implementation	NOUN
abrj-168	109	26	of	of	ADP
abrj-168	109	27	digitalization	digitalization	NOUN
abrj-168	109	28	and	and	CCONJ
abrj-168	109	29	innovation	innovation	NOUN
abrj-168	109	30	(	(	PUNCT
abrj-168	109	31	figure	figure	NOUN
abrj-168	109	32	2	2	NUM
abrj-168	109	33	)	)	PUNCT
abrj-168	109	34	.	.	PUNCT
abrj-168	110	1	on	on	ADP
abrj-168	110	2	the	the	DET
abrj-168	110	3	other	other	ADJ
abrj-168	110	4	hand	hand	NOUN
abrj-168	110	5	,	,	PUNCT
abrj-168	110	6	the	the	DET
abrj-168	110	7	mean	mean	ADJ
abrj-168	110	8	values	value	NOUN
abrj-168	110	9	of	of	ADP
abrj-168	110	10	intellectual	intellectual	ADJ
abrj-168	110	11	property	property	NOUN
abrj-168	110	12	per	per	ADP
abrj-168	110	13	share	share	NOUN
abrj-168	110	14	and	and	CCONJ
abrj-168	110	15	goodwill	goodwill	NOUN
abrj-168	110	16	per	per	ADP
abrj-168	110	17	share	share	NOUN
abrj-168	110	18	are	be	AUX
abrj-168	110	19	relatively	relatively	ADV
abrj-168	110	20	stable	stable	ADJ
abrj-168	110	21	and	and	CCONJ
abrj-168	110	22	unchanged	unchanged	ADJ
abrj-168	110	23	for	for	ADP
abrj-168	110	24	the	the	DET
abrj-168	110	25	period	period	NOUN
abrj-168	110	26	2018	2018	NUM
abrj-168	110	27	-	-	SYM
abrj-168	110	28	2022	2022	NUM
abrj-168	110	29	.	.	PUNCT
abrj-168	111	1	moreover	moreover	ADV
abrj-168	111	2	,	,	PUNCT
abrj-168	111	3	the	the	DET
abrj-168	111	4	highest	high	ADJ
abrj-168	111	5	mean	mean	ADJ
abrj-168	111	6	value	value	NOUN
abrj-168	111	7	was	be	AUX
abrj-168	111	8	registered	register	VERB
abrj-168	111	9	for	for	ADP
abrj-168	111	10	book	book	NOUN
abrj-168	111	11	value	value	NOUN
abrj-168	111	12	per	per	ADP
abrj-168	111	13	share	share	NOUN
abrj-168	111	14	(	(	PUNCT
abrj-168	111	15	24.2	24.2	NUM
abrj-168	111	16	for	for	ADP
abrj-168	111	17	2022	2022	NUM
abrj-168	111	18	)	)	PUNCT
abrj-168	111	19	,	,	PUNCT
abrj-168	111	20	whereas	whereas	SCONJ
abrj-168	111	21	the	the	DET
abrj-168	111	22	lowest	low	ADJ
abrj-168	111	23	was	be	AUX
abrj-168	111	24	observed	observe	VERB
abrj-168	111	25	for	for	ADP
abrj-168	111	26	ips	ip	NOUN
abrj-168	111	27	(	(	PUNCT
abrj-168	111	28	0.003	0.003	NUM
abrj-168	111	29	for	for	ADP
abrj-168	111	30	2020	2020	NUM
abrj-168	111	31	,	,	PUNCT
abrj-168	111	32	2021	2021	NUM
abrj-168	111	33	,	,	PUNCT
abrj-168	111	34	2022	2022	NUM
abrj-168	111	35	)	)	PUNCT
abrj-168	111	36	.	.	PUNCT
abrj-168	112	1	the	the	DET
abrj-168	112	2	highest	high	ADJ
abrj-168	112	3	mean	mean	ADJ
abrj-168	112	4	value	value	NOUN
abrj-168	112	5	of	of	ADP
abrj-168	112	6	stock	stock	NOUN
abrj-168	112	7	prices	price	NOUN
abrj-168	112	8	is	be	AUX
abrj-168	112	9	observed	observe	VERB
abrj-168	112	10	in	in	ADP
abrj-168	112	11	2022	2022	NUM
abrj-168	112	12	(	(	PUNCT
abrj-168	112	13	17.1	17.1	NUM
abrj-168	112	14	)	)	PUNCT
abrj-168	112	15	,	,	PUNCT
abrj-168	112	16	while	while	SCONJ
abrj-168	112	17	the	the	DET
abrj-168	112	18	lowest	low	ADJ
abrj-168	112	19	mean	mean	ADJ
abrj-168	112	20	value	value	NOUN
abrj-168	112	21	of	of	ADP
abrj-168	112	22	sp	sp	NOUN
abrj-168	112	23	is	be	AUX
abrj-168	112	24	registered	register	VERB
abrj-168	112	25	in	in	ADP
abrj-168	112	26	2019	2019	NUM
abrj-168	112	27	and	and	CCONJ
abrj-168	112	28	2020	2020	NUM
abrj-168	112	29	.	.	PUNCT
abrj-168	113	1	this	this	PRON
abrj-168	113	2	could	could	AUX
abrj-168	113	3	be	be	AUX
abrj-168	113	4	attributed	attribute	VERB
abrj-168	113	5	to	to	ADP
abrj-168	113	6	the	the	DET
abrj-168	113	7	covid-19	covid-19	PROPN
abrj-168	113	8	pandemic	pandemic	NOUN
abrj-168	113	9	that	that	PRON
abrj-168	113	10	has	have	AUX
abrj-168	113	11	started	start	VERB
abrj-168	113	12	in	in	ADP
abrj-168	113	13	march	march	PROPN
abrj-168	113	14	2020	2020	NUM
abrj-168	113	15	,	,	PUNCT
abrj-168	113	16	which	which	PRON
abrj-168	113	17	negatively	negatively	ADV
abrj-168	113	18	affected	affect	VERB
abrj-168	113	19	capital	capital	NOUN
abrj-168	113	20	markets	market	NOUN
abrj-168	113	21	.	.	PUNCT
abrj-168	114	1	table	table	NOUN
abrj-168	114	2	3	3	NUM
abrj-168	114	3	presents	present	VERB
abrj-168	114	4	the	the	DET
abrj-168	114	5	descriptive	descriptive	ADJ
abrj-168	114	6	statistics	statistic	NOUN
abrj-168	114	7	for	for	ADP
abrj-168	114	8	the	the	DET
abrj-168	114	9	whole	whole	ADJ
abrj-168	114	10	sample	sample	NOUN
abrj-168	114	11	.	.	PUNCT
abrj-168	115	1	asian	asian	ADJ
abrj-168	115	2	business	business	PROPN
abrj-168	115	3	research	research	NOUN
abrj-168	115	4	journal	journal	NOUN
abrj-168	115	5	,	,	PUNCT
abrj-168	115	6	2024	2024	NUM
abrj-168	115	7	,	,	PUNCT
abrj-168	115	8	9	9	NUM
abrj-168	115	9	:	:	SYM
abrj-168	115	10	16	16	NUM
abrj-168	115	11	-	-	SYM
abrj-168	115	12	23	23	NUM
abrj-168	115	13	20	20	NUM
abrj-168	115	14	©	©	ADP
abrj-168	115	15	2024	2024	NUM
abrj-168	115	16	by	by	ADP
abrj-168	115	17	the	the	DET
abrj-168	115	18	author	author	NOUN
abrj-168	115	19	;	;	PUNCT
abrj-168	115	20	licensee	licensee	NOUN
abrj-168	115	21	eastern	eastern	ADJ
abrj-168	115	22	centre	centre	NOUN
abrj-168	115	23	of	of	ADP
abrj-168	115	24	science	science	NOUN
abrj-168	115	25	and	and	CCONJ
abrj-168	115	26	education	education	NOUN
abrj-168	115	27	,	,	PUNCT
abrj-168	115	28	usa	usa	PROPN
abrj-168	115	29	figure	figure	NOUN
abrj-168	115	30	2	2	NUM
abrj-168	115	31	.	.	PUNCT
abrj-168	115	32	graphic	graphic	ADJ
abrj-168	115	33	presentation	presentation	NOUN
abrj-168	115	34	of	of	ADP
abrj-168	115	35	the	the	DET
abrj-168	115	36	descriptive	descriptive	ADJ
abrj-168	115	37	statistics	statistic	NOUN
abrj-168	115	38	results	result	NOUN
abrj-168	115	39	for	for	ADP
abrj-168	115	40	mean	mean	NOUN
abrj-168	115	41	by	by	ADP
abrj-168	115	42	date	date	NOUN
abrj-168	115	43	.	.	PUNCT
abrj-168	116	1	asian	asian	ADJ
abrj-168	116	2	business	business	PROPN
abrj-168	116	3	research	research	NOUN
abrj-168	116	4	journal	journal	NOUN
abrj-168	116	5	,	,	PUNCT
abrj-168	116	6	2024	2024	NUM
abrj-168	116	7	,	,	PUNCT
abrj-168	116	8	9	9	NUM
abrj-168	116	9	:	:	SYM
abrj-168	116	10	16	16	NUM
abrj-168	116	11	-	-	SYM
abrj-168	116	12	23	23	NUM
abrj-168	116	13	21	21	NUM
abrj-168	116	14	©	©	ADP
abrj-168	116	15	2024	2024	NUM
abrj-168	116	16	by	by	ADP
abrj-168	116	17	the	the	DET
abrj-168	116	18	author	author	NOUN
abrj-168	116	19	;	;	PUNCT
abrj-168	116	20	licensee	licensee	NOUN
abrj-168	116	21	eastern	eastern	ADJ
abrj-168	116	22	centre	centre	NOUN
abrj-168	116	23	of	of	ADP
abrj-168	116	24	science	science	NOUN
abrj-168	116	25	and	and	CCONJ
abrj-168	116	26	education	education	NOUN
abrj-168	116	27	,	,	PUNCT
abrj-168	116	28	usa	usa	PROPN
abrj-168	116	29	the	the	DET
abrj-168	116	30	descriptive	descriptive	ADJ
abrj-168	116	31	statistics	statistic	NOUN
abrj-168	116	32	for	for	ADP
abrj-168	116	33	each	each	DET
abrj-168	116	34	variable	variable	NOUN
abrj-168	116	35	that	that	PRON
abrj-168	116	36	shows	show	VERB
abrj-168	116	37	the	the	DET
abrj-168	116	38	mean	mean	ADJ
abrj-168	116	39	,	,	PUNCT
abrj-168	116	40	median	median	ADJ
abrj-168	116	41	,	,	PUNCT
abrj-168	116	42	maximum	maximum	ADJ
abrj-168	116	43	,	,	PUNCT
abrj-168	116	44	minimum	minimum	ADJ
abrj-168	116	45	,	,	PUNCT
abrj-168	116	46	standard	standard	ADJ
abrj-168	116	47	deviation	deviation	NOUN
abrj-168	116	48	,	,	PUNCT
abrj-168	116	49	skewness	skewness	NOUN
abrj-168	116	50	,	,	PUNCT
abrj-168	116	51	kurtosis	kurtosis	NOUN
abrj-168	116	52	,	,	PUNCT
abrj-168	116	53	and	and	CCONJ
abrj-168	116	54	jargue	jargue	NOUN
abrj-168	116	55	-	-	PUNCT
abrj-168	116	56	bera	bera	NOUN
abrj-168	116	57	are	be	AUX
abrj-168	116	58	presented	present	VERB
abrj-168	116	59	in	in	ADP
abrj-168	116	60	table	table	NOUN
abrj-168	116	61	3	3	NUM
abrj-168	116	62	.	.	PUNCT
abrj-168	116	63	table	table	NOUN
abrj-168	116	64	3	3	NUM
abrj-168	116	65	.	.	PUNCT
abrj-168	116	66	descriptive	descriptive	ADJ
abrj-168	116	67	statistics	statistic	NOUN
abrj-168	116	68	.	.	PUNCT
abrj-168	117	1	sp	sp	ADP
abrj-168	117	2	sfs	sfs	PROPN
abrj-168	117	3	ips	ips	PROPN
abrj-168	117	4	gps	gps	PROPN
abrj-168	117	5	bvs	bvs	PROPN
abrj-168	117	6	dps	dps	PROPN
abrj-168	117	7	eps	eps	PROPN
abrj-168	117	8	mean	mean	PROPN
abrj-168	117	9	14.02913	14.02913	NUM
abrj-168	117	10	0.043079	0.043079	NUM
abrj-168	117	11	0.010320	0.010320	NUM
abrj-168	117	12	0.036985	0.036985	NUM
abrj-168	117	13	13.21526	13.21526	NUM
abrj-168	117	14	0.275750	0.275750	NUM
abrj-168	117	15	1.209532	1.209532	NUM
abrj-168	117	16	median	median	NOUN
abrj-168	118	1	6.200000	6.200000	NUM
abrj-168	118	2	0.000968	0.000968	NUM
abrj-168	118	3	0.000000	0.000000	NUM
abrj-168	118	4	0.000000	0.000000	NUM
abrj-168	118	5	3.188523	3.188523	NUM
abrj-168	118	6	0.000000	0.000000	NUM
abrj-168	118	7	0.211219	0.211219	NUM
abrj-168	118	8	maximum	maximum	ADJ
abrj-168	118	9	112.0000	112.0000	NUM
abrj-168	118	10	0.618675	0.618675	NUM
abrj-168	118	11	0.482796	0.482796	NUM
abrj-168	118	12	0.721946	0.721946	NUM
abrj-168	118	13	243.7282	243.7282	NUM
abrj-168	118	14	5.250000	5.250000	NUM
abrj-168	118	15	57.87126	57.87126	NUM
abrj-168	118	16	minimum	minimum	NOUN
abrj-168	118	17	0.135000	0.135000	NUM
abrj-168	118	18	0.000000	0.000000	NUM
abrj-168	118	19	0.000000	0.000000	NUM
abrj-168	118	20	0.000000	0.000000	NUM
abrj-168	118	21	0.004040	0.004040	NUM
abrj-168	118	22	0.000000	0.000000	NUM
abrj-168	118	23	-7.794385	-7.794385	NOUN
abrj-168	118	24	std	std	PROPN
abrj-168	118	25	.	.	PUNCT
abrj-168	119	1	dev	dev	PROPN
abrj-168	119	2	.	.	PROPN
abrj-168	120	1	19.14543	19.14543	NUM
abrj-168	120	2	0.117860	0.117860	NUM
abrj-168	120	3	0.053256	0.053256	NUM
abrj-168	120	4	0.134889	0.134889	NUM
abrj-168	120	5	28.38166	28.38166	NUM
abrj-168	120	6	0.885507	0.885507	NUM
abrj-168	120	7	5.445477	5.445477	NUM
abrj-168	120	8	skewness	skewness	NOUN
abrj-168	120	9	2.307171	2.307171	NUM
abrj-168	120	10	3.203110	3.203110	NUM
abrj-168	120	11	8.256242	8.256242	NUM
abrj-168	120	12	3.853410	3.853410	NUM
abrj-168	120	13	4.758727	4.758727	NUM
abrj-168	120	14	4.687908	4.687908	NUM
abrj-168	120	15	8.003638	8.003638	NUM
abrj-168	120	16	kurtosis	kurtosis	NOUN
abrj-168	120	17	9.206820	9.206820	NUM
abrj-168	120	18	12.25544	12.25544	NUM
abrj-168	120	19	71.82785	71.82785	NUM
abrj-168	120	20	16.61302	16.61302	NUM
abrj-168	120	21	32.34882	32.34882	NUM
abrj-168	120	22	24.97632	24.97632	NUM
abrj-168	120	23	78.22793	78.22793	NUM
abrj-168	120	24	jarque	jarque	NOUN
abrj-168	120	25	-	-	PUNCT
abrj-168	120	26	bera	bera	NOUN
abrj-168	120	27	398.7784	398.7784	NUM
abrj-168	120	28	844.6851	844.6851	NUM
abrj-168	120	29	33399.57	33399.57	NUM
abrj-168	120	30	1631.396	1631.396	NUM
abrj-168	120	31	6346.234	6346.234	NUM
abrj-168	120	32	3805.765	3805.765	NUM
abrj-168	120	33	39436.49	39436.49	NUM
abrj-168	120	34	probability	probability	NOUN
abrj-168	120	35	0.000000	0.000000	NUM
abrj-168	120	36	0.000000	0.000000	NUM
abrj-168	120	37	0.000000	0.000000	NUM
abrj-168	120	38	0.000000	0.000000	NUM
abrj-168	120	39	0.000000	0.000000	NUM
abrj-168	120	40	0.000000	0.000000	NUM
abrj-168	120	41	0.000000	0.000000	NUM
abrj-168	120	42	sum	sum	VERB
abrj-168	120	43	2244.661	2244.661	NUM
abrj-168	120	44	6.892657	6.892657	NUM
abrj-168	120	45	1.651262	1.651262	NUM
abrj-168	120	46	5.917587	5.917587	NUM
abrj-168	120	47	2114.442	2114.442	NUM
abrj-168	120	48	44.12000	44.12000	NUM
abrj-168	120	49	193.5251	193.5251	NUM
abrj-168	120	50	sum	sum	PROPN
abrj-168	120	51	sq	sq	PROPN
abrj-168	120	52	.	.	PROPN
abrj-168	120	53	dev	dev	PROPN
abrj-168	120	54	.	.	PROPN
abrj-168	121	1	58281.06	58281.06	NUM
abrj-168	121	2	2.208681	2.208681	NUM
abrj-168	121	3	0.450959	0.450959	NUM
abrj-168	121	4	2.893000	2.893000	NUM
abrj-168	121	5	128077.4	128077.4	NUM
abrj-168	121	6	124.6755	124.6755	NUM
abrj-168	121	7	4714.862	4714.862	NUM
abrj-168	121	8	observations	observation	NOUN
abrj-168	121	9	160	160	NUM
abrj-168	121	10	160	160	NUM
abrj-168	121	11	160	160	NUM
abrj-168	121	12	160	160	NUM
abrj-168	121	13	160	160	NUM
abrj-168	121	14	160	160	NUM
abrj-168	121	15	160	160	NUM
abrj-168	121	16	the	the	DET
abrj-168	121	17	mean	mean	ADJ
abrj-168	121	18	stock	stock	NOUN
abrj-168	121	19	price	price	NOUN
abrj-168	121	20	(	(	PUNCT
abrj-168	121	21	sp	sp	NOUN
abrj-168	121	22	)	)	PUNCT
abrj-168	121	23	is	be	AUX
abrj-168	121	24	14.02913	14.02913	NUM
abrj-168	121	25	,	,	PUNCT
abrj-168	121	26	indicating	indicate	VERB
abrj-168	121	27	a	a	DET
abrj-168	121	28	relatively	relatively	ADV
abrj-168	121	29	high	high	ADJ
abrj-168	121	30	average	average	NOUN
abrj-168	121	31	.	.	PUNCT
abrj-168	122	1	the	the	DET
abrj-168	122	2	skewness	skewness	NOUN
abrj-168	122	3	value	value	NOUN
abrj-168	122	4	of	of	ADP
abrj-168	122	5	2.31	2.31	NUM
abrj-168	122	6	suggests	suggest	VERB
abrj-168	122	7	a	a	DET
abrj-168	122	8	moderate	moderate	ADJ
abrj-168	122	9	positive	positive	ADJ
abrj-168	122	10	skewness	skewness	NOUN
abrj-168	122	11	,	,	PUNCT
abrj-168	122	12	implying	imply	VERB
abrj-168	122	13	a	a	DET
abrj-168	122	14	distribution	distribution	NOUN
abrj-168	122	15	that	that	PRON
abrj-168	122	16	is	be	AUX
abrj-168	122	17	slightly	slightly	ADV
abrj-168	122	18	skewed	skewed	ADJ
abrj-168	122	19	to	to	ADP
abrj-168	122	20	the	the	DET
abrj-168	122	21	right	right	NOUN
abrj-168	122	22	.	.	PUNCT
abrj-168	123	1	the	the	DET
abrj-168	123	2	kurtosis	kurtosis	NOUN
abrj-168	123	3	value	value	NOUN
abrj-168	123	4	of	of	ADP
abrj-168	123	5	9.21	9.21	NUM
abrj-168	123	6	indicates	indicate	VERB
abrj-168	123	7	a	a	DET
abrj-168	123	8	distribution	distribution	NOUN
abrj-168	123	9	with	with	ADP
abrj-168	123	10	heavier	heavy	ADJ
abrj-168	123	11	tails	tail	NOUN
abrj-168	123	12	compared	compare	VERB
abrj-168	123	13	to	to	ADP
abrj-168	123	14	a	a	DET
abrj-168	123	15	normal	normal	ADJ
abrj-168	123	16	distribution	distribution	NOUN
abrj-168	123	17	.	.	PUNCT
abrj-168	124	1	the	the	DET
abrj-168	124	2	median	median	ADJ
abrj-168	124	3	value	value	NOUN
abrj-168	124	4	is	be	AUX
abrj-168	124	5	6.20	6.20	NUM
abrj-168	124	6	,	,	PUNCT
abrj-168	124	7	indicating	indicate	VERB
abrj-168	124	8	that	that	SCONJ
abrj-168	124	9	half	half	NOUN
abrj-168	124	10	of	of	ADP
abrj-168	124	11	the	the	DET
abrj-168	124	12	observations	observation	NOUN
abrj-168	124	13	fall	fall	VERB
abrj-168	124	14	below	below	ADP
abrj-168	124	15	this	this	DET
abrj-168	124	16	value	value	NOUN
abrj-168	124	17	.	.	PUNCT
abrj-168	125	1	the	the	DET
abrj-168	125	2	maximum	maximum	ADJ
abrj-168	125	3	value	value	NOUN
abrj-168	125	4	is	be	AUX
abrj-168	125	5	112.00	112.00	NUM
abrj-168	125	6	and	and	CCONJ
abrj-168	125	7	the	the	DET
abrj-168	125	8	minimum	minimum	ADJ
abrj-168	125	9	value	value	NOUN
abrj-168	125	10	is	be	AUX
abrj-168	125	11	0.135	0.135	NUM
abrj-168	125	12	.	.	PUNCT
abrj-168	126	1	the	the	DET
abrj-168	126	2	mean	mean	ADJ
abrj-168	126	3	software	software	NOUN
abrj-168	126	4	product	product	NOUN
abrj-168	126	5	per	per	ADP
abrj-168	126	6	share	share	NOUN
abrj-168	126	7	(	(	PUNCT
abrj-168	126	8	sfs	sfs	PROPN
abrj-168	126	9	)	)	PUNCT
abrj-168	126	10	is	be	AUX
abrj-168	126	11	0.0431	0.0431	NUM
abrj-168	126	12	,	,	PUNCT
abrj-168	126	13	with	with	ADP
abrj-168	126	14	a	a	DET
abrj-168	126	15	relatively	relatively	ADV
abrj-168	126	16	low	low	ADJ
abrj-168	126	17	standard	standard	ADJ
abrj-168	126	18	deviation	deviation	NOUN
abrj-168	126	19	of	of	ADP
abrj-168	126	20	0.1179	0.1179	NUM
abrj-168	126	21	.	.	PUNCT
abrj-168	127	1	the	the	DET
abrj-168	127	2	skewness	skewness	NOUN
abrj-168	127	3	and	and	CCONJ
abrj-168	127	4	kurtosis	kurtosis	VERB
abrj-168	127	5	values	value	NOUN
abrj-168	127	6	are	be	AUX
abrj-168	127	7	both	both	ADV
abrj-168	127	8	high	high	ADJ
abrj-168	127	9	,	,	PUNCT
abrj-168	127	10	indicating	indicate	VERB
abrj-168	127	11	a	a	DET
abrj-168	127	12	distribution	distribution	NOUN
abrj-168	127	13	that	that	PRON
abrj-168	127	14	is	be	AUX
abrj-168	127	15	highly	highly	ADV
abrj-168	127	16	skewed	skewed	ADJ
abrj-168	127	17	to	to	ADP
abrj-168	127	18	the	the	DET
abrj-168	127	19	right	right	NOUN
abrj-168	127	20	and	and	CCONJ
abrj-168	127	21	has	have	VERB
abrj-168	127	22	heavy	heavy	ADJ
abrj-168	127	23	tails	tail	NOUN
abrj-168	127	24	.	.	PUNCT
abrj-168	128	1	the	the	DET
abrj-168	128	2	standard	standard	ADJ
abrj-168	128	3	deviation	deviation	NOUN
abrj-168	128	4	is	be	AUX
abrj-168	128	5	0.1179	0.1179	NUM
abrj-168	128	6	,	,	PUNCT
abrj-168	128	7	suggesting	suggest	VERB
abrj-168	128	8	a	a	DET
abrj-168	128	9	relatively	relatively	ADV
abrj-168	128	10	low	low	ADJ
abrj-168	128	11	degree	degree	NOUN
abrj-168	128	12	of	of	ADP
abrj-168	128	13	variability	variability	NOUN
abrj-168	128	14	.	.	PUNCT
abrj-168	129	1	the	the	DET
abrj-168	129	2	jarque	jarque	NOUN
abrj-168	129	3	-	-	PUNCT
abrj-168	129	4	bera	bera	NOUN
abrj-168	129	5	statistic	statistic	NOUN
abrj-168	129	6	is	be	AUX
abrj-168	129	7	844.69	844.69	NUM
abrj-168	129	8	with	with	ADP
abrj-168	129	9	a	a	DET
abrj-168	129	10	p	p	NOUN
abrj-168	129	11	-	-	PUNCT
abrj-168	129	12	value	value	NOUN
abrj-168	129	13	of	of	ADP
abrj-168	129	14	0.000	0.000	NUM
abrj-168	129	15	,	,	PUNCT
abrj-168	129	16	indicating	indicate	VERB
abrj-168	129	17	a	a	DET
abrj-168	129	18	departure	departure	NOUN
abrj-168	129	19	from	from	ADP
abrj-168	129	20	normality	normality	NOUN
abrj-168	129	21	.	.	PUNCT
abrj-168	130	1	the	the	DET
abrj-168	130	2	mean	mean	ADJ
abrj-168	130	3	intellectual	intellectual	ADJ
abrj-168	130	4	property	property	NOUN
abrj-168	130	5	per	per	ADP
abrj-168	130	6	share	share	NOUN
abrj-168	130	7	(	(	PUNCT
abrj-168	130	8	ips	ips	PROPN
abrj-168	130	9	)	)	PUNCT
abrj-168	130	10	is	be	AUX
abrj-168	130	11	0.0103	0.0103	NUM
abrj-168	130	12	,	,	PUNCT
abrj-168	130	13	with	with	ADP
abrj-168	130	14	a	a	DET
abrj-168	130	15	low	low	ADJ
abrj-168	130	16	standard	standard	ADJ
abrj-168	130	17	deviation	deviation	NOUN
abrj-168	130	18	of	of	ADP
abrj-168	130	19	0.0533	0.0533	NUM
abrj-168	130	20	.	.	PUNCT
abrj-168	131	1	the	the	DET
abrj-168	131	2	skewness	skewness	NOUN
abrj-168	131	3	and	and	CCONJ
abrj-168	131	4	kurtosis	kurtosis	VERB
abrj-168	131	5	values	value	NOUN
abrj-168	131	6	are	be	AUX
abrj-168	131	7	extremely	extremely	ADV
abrj-168	131	8	high	high	ADJ
abrj-168	131	9	,	,	PUNCT
abrj-168	131	10	indicating	indicate	VERB
abrj-168	131	11	a	a	DET
abrj-168	131	12	highly	highly	ADV
abrj-168	131	13	skewed	skewed	ADJ
abrj-168	131	14	and	and	CCONJ
abrj-168	131	15	leptokurtic	leptokurtic	ADJ
abrj-168	131	16	distribution	distribution	NOUN
abrj-168	131	17	.	.	PUNCT
abrj-168	132	1	the	the	DET
abrj-168	132	2	maximum	maximum	ADJ
abrj-168	132	3	value	value	NOUN
abrj-168	132	4	is	be	AUX
abrj-168	132	5	0.48280	0.48280	NUM
abrj-168	132	6	.	.	PUNCT
abrj-168	133	1	the	the	DET
abrj-168	133	2	mean	mean	ADJ
abrj-168	133	3	value	value	NOUN
abrj-168	133	4	for	for	ADP
abrj-168	133	5	goodwill	goodwill	NOUN
abrj-168	133	6	per	per	ADP
abrj-168	133	7	share	share	NOUN
abrj-168	133	8	(	(	PUNCT
abrj-168	133	9	gps	gps	PROPN
abrj-168	133	10	)	)	PUNCT
abrj-168	133	11	is	be	AUX
abrj-168	133	12	0.037	0.037	NUM
abrj-168	133	13	,	,	PUNCT
abrj-168	133	14	with	with	ADP
abrj-168	133	15	a	a	DET
abrj-168	133	16	moderate	moderate	ADJ
abrj-168	133	17	standard	standard	ADJ
abrj-168	133	18	deviation	deviation	NOUN
abrj-168	133	19	of	of	ADP
abrj-168	133	20	0.1349	0.1349	NUM
abrj-168	133	21	.	.	PUNCT
abrj-168	134	1	the	the	DET
abrj-168	134	2	skewness	skewness	NOUN
abrj-168	134	3	and	and	CCONJ
abrj-168	134	4	kurtosis	kurtosis	VERB
abrj-168	134	5	values	value	NOUN
abrj-168	134	6	suggest	suggest	VERB
abrj-168	134	7	a	a	DET
abrj-168	134	8	distribution	distribution	NOUN
abrj-168	134	9	that	that	PRON
abrj-168	134	10	is	be	AUX
abrj-168	134	11	moderately	moderately	ADV
abrj-168	134	12	skewed	skewed	ADJ
abrj-168	134	13	to	to	ADP
abrj-168	134	14	the	the	DET
abrj-168	134	15	right	right	NOUN
abrj-168	134	16	and	and	CCONJ
abrj-168	134	17	has	have	VERB
abrj-168	134	18	moderate	moderate	ADJ
abrj-168	134	19	tails	tail	NOUN
abrj-168	134	20	.	.	PUNCT
abrj-168	135	1	the	the	DET
abrj-168	135	2	jarque	jarque	NOUN
abrj-168	135	3	-	-	PUNCT
abrj-168	135	4	bera	bera	NOUN
abrj-168	135	5	statistic	statistic	NOUN
abrj-168	135	6	is	be	AUX
abrj-168	135	7	1631.40	1631.40	NUM
abrj-168	135	8	with	with	ADP
abrj-168	135	9	a	a	DET
abrj-168	135	10	p	p	NOUN
abrj-168	135	11	-	-	PUNCT
abrj-168	135	12	value	value	NOUN
abrj-168	135	13	of	of	ADP
abrj-168	135	14	0.000	0.000	NUM
abrj-168	135	15	,	,	PUNCT
abrj-168	135	16	indicating	indicate	VERB
abrj-168	135	17	a	a	DET
abrj-168	135	18	departure	departure	NOUN
abrj-168	135	19	from	from	ADP
abrj-168	135	20	normality	normality	NOUN
abrj-168	135	21	.	.	PUNCT
abrj-168	136	1	the	the	DET
abrj-168	136	2	mean	mean	ADJ
abrj-168	136	3	book	book	NOUN
abrj-168	136	4	value	value	NOUN
abrj-168	136	5	per	per	ADP
abrj-168	136	6	share	share	NOUN
abrj-168	136	7	(	(	PUNCT
abrj-168	136	8	bvs	bvs	NOUN
abrj-168	136	9	)	)	PUNCT
abrj-168	136	10	is	be	AUX
abrj-168	136	11	13.22	13.22	NUM
abrj-168	136	12	,	,	PUNCT
abrj-168	136	13	with	with	ADP
abrj-168	136	14	a	a	DET
abrj-168	136	15	substantial	substantial	ADJ
abrj-168	136	16	standard	standard	ADJ
abrj-168	136	17	deviation	deviation	NOUN
abrj-168	136	18	of	of	ADP
abrj-168	136	19	28.38	28.38	NUM
abrj-168	136	20	.	.	PUNCT
abrj-168	137	1	the	the	DET
abrj-168	137	2	mean	mean	ADJ
abrj-168	137	3	dividend	dividend	NOUN
abrj-168	137	4	per	per	ADP
abrj-168	137	5	share	share	NOUN
abrj-168	137	6	(	(	PUNCT
abrj-168	137	7	dps	dps	NOUN
abrj-168	137	8	)	)	PUNCT
abrj-168	137	9	is	be	AUX
abrj-168	137	10	0.2758	0.2758	NUM
abrj-168	137	11	,	,	PUNCT
abrj-168	137	12	with	with	ADP
abrj-168	137	13	a	a	DET
abrj-168	137	14	moderate	moderate	ADJ
abrj-168	137	15	standard	standard	ADJ
abrj-168	137	16	deviation	deviation	NOUN
abrj-168	137	17	of	of	ADP
abrj-168	137	18	0.8855	0.8855	NUM
abrj-168	137	19	.	.	PUNCT
abrj-168	138	1	the	the	DET
abrj-168	138	2	skewness	skewness	NOUN
abrj-168	138	3	and	and	CCONJ
abrj-168	138	4	kurtosis	kurtosis	VERB
abrj-168	138	5	values	value	NOUN
abrj-168	138	6	of	of	ADP
abrj-168	138	7	dps	dps	NOUN
abrj-168	138	8	show	show	VERB
abrj-168	138	9	a	a	DET
abrj-168	138	10	distribution	distribution	NOUN
abrj-168	138	11	that	that	PRON
abrj-168	138	12	is	be	AUX
abrj-168	138	13	moderately	moderately	ADV
abrj-168	138	14	skewed	skewed	ADJ
abrj-168	138	15	to	to	ADP
abrj-168	138	16	the	the	DET
abrj-168	138	17	right	right	NOUN
abrj-168	138	18	and	and	CCONJ
abrj-168	138	19	has	have	VERB
abrj-168	138	20	moderate	moderate	ADJ
abrj-168	138	21	tails	tail	NOUN
abrj-168	138	22	.	.	PUNCT
abrj-168	139	1	the	the	DET
abrj-168	139	2	mean	mean	ADJ
abrj-168	139	3	earnings	earning	NOUN
abrj-168	139	4	per	per	ADP
abrj-168	139	5	share	share	NOUN
abrj-168	139	6	(	(	PUNCT
abrj-168	139	7	eps	eps	PROPN
abrj-168	139	8	)	)	PUNCT
abrj-168	139	9	is	be	AUX
abrj-168	139	10	1.2095	1.2095	NUM
abrj-168	139	11	and	and	CCONJ
abrj-168	139	12	the	the	DET
abrj-168	139	13	maximum	maximum	ADJ
abrj-168	139	14	value	value	NOUN
abrj-168	139	15	is	be	AUX
abrj-168	139	16	57.87126	57.87126	NUM
abrj-168	139	17	.	.	PUNCT
abrj-168	140	1	the	the	DET
abrj-168	140	2	jarque	jarque	NOUN
abrj-168	140	3	-	-	PUNCT
abrj-168	140	4	bera	bera	NOUN
abrj-168	140	5	statistic	statistic	NOUN
abrj-168	140	6	of	of	ADP
abrj-168	140	7	eps	eps	PROPN
abrj-168	140	8	is	be	AUX
abrj-168	140	9	39436.49	39436.49	NUM
abrj-168	140	10	,	,	PUNCT
abrj-168	140	11	indicating	indicate	VERB
abrj-168	140	12	a	a	DET
abrj-168	140	13	departure	departure	NOUN
abrj-168	140	14	from	from	ADP
abrj-168	140	15	normality	normality	NOUN
abrj-168	140	16	.	.	PUNCT
abrj-168	141	1	table	table	NOUN
abrj-168	141	2	4	4	NUM
abrj-168	141	3	presents	present	VERB
abrj-168	141	4	the	the	DET
abrj-168	141	5	correlation	correlation	NOUN
abrj-168	141	6	matrix	matrix	NOUN
abrj-168	141	7	.	.	PUNCT
abrj-168	142	1	a	a	DET
abrj-168	142	2	strongest	strong	ADJ
abrj-168	142	3	positive	positive	ADJ
abrj-168	142	4	correlation	correlation	NOUN
abrj-168	142	5	is	be	AUX
abrj-168	142	6	observed	observe	VERB
abrj-168	142	7	between	between	ADP
abrj-168	142	8	stock	stock	NOUN
abrj-168	142	9	price	price	NOUN
abrj-168	142	10	and	and	CCONJ
abrj-168	142	11	dividend	dividend	NOUN
abrj-168	142	12	per	per	ADP
abrj-168	142	13	share	share	NOUN
abrj-168	142	14	(	(	PUNCT
abrj-168	142	15	0.572148	0.572148	NUM
abrj-168	142	16	)	)	PUNCT
abrj-168	142	17	.	.	PUNCT
abrj-168	143	1	also	also	ADV
abrj-168	143	2	,	,	PUNCT
abrj-168	143	3	a	a	DET
abrj-168	143	4	positive	positive	ADJ
abrj-168	143	5	moderate	moderate	ADJ
abrj-168	143	6	correlation	correlation	NOUN
abrj-168	143	7	is	be	AUX
abrj-168	143	8	revealed	reveal	VERB
abrj-168	143	9	between	between	ADP
abrj-168	143	10	stock	stock	NOUN
abrj-168	143	11	price	price	NOUN
abrj-168	143	12	and	and	CCONJ
abrj-168	143	13	software	software	NOUN
abrj-168	143	14	product	product	NOUN
abrj-168	143	15	per	per	ADP
abrj-168	143	16	share	share	NOUN
abrj-168	143	17	(	(	PUNCT
abrj-168	143	18	0.501062	0.501062	NUM
abrj-168	143	19	)	)	PUNCT
abrj-168	143	20	.	.	PUNCT
abrj-168	144	1	the	the	DET
abrj-168	144	2	correlation	correlation	NOUN
abrj-168	144	3	coefficient	coefficient	NOUN
abrj-168	144	4	between	between	ADP
abrj-168	144	5	stock	stock	NOUN
abrj-168	144	6	price	price	NOUN
abrj-168	144	7	and	and	CCONJ
abrj-168	144	8	book	book	NOUN
abrj-168	144	9	value	value	NOUN
abrj-168	144	10	per	per	ADP
abrj-168	144	11	share	share	NOUN
abrj-168	144	12	is	be	AUX
abrj-168	144	13	0.400182	0.400182	NUM
abrj-168	144	14	,	,	PUNCT
abrj-168	144	15	suggesting	suggest	VERB
abrj-168	144	16	that	that	SCONJ
abrj-168	144	17	the	the	DET
abrj-168	144	18	relationship	relationship	NOUN
abrj-168	144	19	between	between	ADP
abrj-168	144	20	these	these	DET
abrj-168	144	21	two	two	NUM
abrj-168	144	22	variables	variable	NOUN
abrj-168	144	23	is	be	AUX
abrj-168	144	24	moderate	moderate	ADJ
abrj-168	144	25	and	and	CCONJ
abrj-168	144	26	positive	positive	ADJ
abrj-168	144	27	.	.	PUNCT
abrj-168	145	1	moreover	moreover	ADV
abrj-168	145	2	,	,	PUNCT
abrj-168	145	3	as	as	ADP
abrj-168	145	4	the	the	DET
abrj-168	145	5	earnings	earning	NOUN
abrj-168	145	6	per	per	ADP
abrj-168	145	7	share	share	NOUN
abrj-168	145	8	rise	rise	NOUN
abrj-168	145	9	,	,	PUNCT
abrj-168	145	10	there	there	PRON
abrj-168	145	11	is	be	VERB
abrj-168	145	12	a	a	DET
abrj-168	145	13	corresponding	corresponding	ADJ
abrj-168	145	14	increase	increase	NOUN
abrj-168	145	15	in	in	ADP
abrj-168	145	16	the	the	DET
abrj-168	145	17	stock	stock	NOUN
abrj-168	145	18	price	price	NOUN
abrj-168	145	19	.	.	PUNCT
abrj-168	146	1	the	the	DET
abrj-168	146	2	strongest	strong	ADJ
abrj-168	146	3	correlations	correlation	NOUN
abrj-168	146	4	observed	observe	VERB
abrj-168	146	5	involve	involve	VERB
abrj-168	146	6	dps	dps	NOUN
abrj-168	146	7	,	,	PUNCT
abrj-168	146	8	bvs	bvs	PROPN
abrj-168	146	9	,	,	PUNCT
abrj-168	146	10	and	and	CCONJ
abrj-168	146	11	sp	sp	NOUN
abrj-168	146	12	.	.	NOUN
abrj-168	146	13	table	table	NOUN
abrj-168	146	14	4	4	NUM
abrj-168	146	15	.	.	PUNCT
abrj-168	146	16	correlation	correlation	NOUN
abrj-168	146	17	matrix	matrix	NOUN
abrj-168	146	18	.	.	PUNCT
abrj-168	147	1	sp	sp	ADP
abrj-168	147	2	sfs	sfs	PROPN
abrj-168	147	3	ips	ips	PROPN
abrj-168	147	4	gps	gps	PROPN
abrj-168	147	5	bvs	bvs	PROPN
abrj-168	147	6	dps	dps	PROPN
abrj-168	147	7	eps	eps	PROPN
abrj-168	147	8	sp	sp	ADP
abrj-168	147	9	1.000000	1.000000	NUM
abrj-168	147	10	0.501062	0.501062	NUM
abrj-168	147	11	-0.068537	-0.068537	NOUN
abrj-168	147	12	-0.153580	-0.153580	NOUN
abrj-168	147	13	0.400182	0.400182	NUM
abrj-168	147	14	0.572148	0.572148	NUM
abrj-168	147	15	0.368951	0.368951	NUM
abrj-168	147	16	sfs	sfs	NOUN
abrj-168	147	17	0.501062	0.501062	NUM
abrj-168	147	18	1.000000	1.000000	NUM
abrj-168	147	19	-0.063865	-0.063865	PRON
abrj-168	147	20	-0.099904	-0.099904	VERB
abrj-168	147	21	0.217786	0.217786	NUM
abrj-168	147	22	0.553162	0.553162	NUM
abrj-168	147	23	0.105884	0.105884	NUM
abrj-168	147	24	ips	ip	NOUN
abrj-168	147	25	-0.068537	-0.068537	NOUN
abrj-168	147	26	-0.063865	-0.063865	PROPN
abrj-168	148	1	1.000000	1.000000	NUM
abrj-168	148	2	0.244818	0.244818	NUM
abrj-168	148	3	-0.008781	-0.008781	NOUN
abrj-168	148	4	-0.039126	-0.039126	NOUN
abrj-168	148	5	-0.005738	-0.005738	PROPN
abrj-168	148	6	gps	gps	PROPN
abrj-168	148	7	-0.15358	-0.15358	NOUN
abrj-168	148	8	-0.099904	-0.099904	VERB
abrj-168	148	9	0.244818	0.244818	NUM
abrj-168	148	10	1.000000	1.000000	NUM
abrj-168	148	11	-0.126507	-0.126507	NOUN
abrj-168	148	12	-0.085297	-0.085297	PROPN
abrj-168	148	13	-0.059756	-0.059756	PROPN
abrj-168	149	1	bvs	bvs	PROPN
abrj-168	149	2	0.400182	0.400182	NUM
abrj-168	149	3	0.217786	0.217786	NUM
abrj-168	149	4	-0.008781	-0.008781	NOUN
abrj-168	149	5	-0.126507	-0.126507	NOUN
abrj-168	150	1	1.000000	1.000000	NUM
abrj-168	150	2	0.593100	0.593100	NUM
abrj-168	150	3	0.571932	0.571932	NUM
abrj-168	150	4	dps	dps	NOUN
abrj-168	150	5	0.572148	0.572148	NUM
abrj-168	150	6	0.553162	0.553162	NUM
abrj-168	150	7	-0.039126	-0.039126	NOUN
abrj-168	150	8	-0.085297	-0.085297	PROPN
abrj-168	150	9	0.593100	0.593100	NUM
abrj-168	150	10	1.000000	1.000000	NUM
abrj-168	150	11	0.401969	0.401969	NUM
abrj-168	150	12	eps	ep	NOUN
abrj-168	150	13	0.368951	0.368951	NUM
abrj-168	150	14	0.105884	0.105884	NUM
abrj-168	150	15	-0.005738	-0.005738	NOUN
abrj-168	150	16	-0.059756	-0.059756	VERB
abrj-168	150	17	0.571932	0.571932	NUM
abrj-168	150	18	0.401969	0.401969	NUM
abrj-168	150	19	1.000000	1.000000	NUM
abrj-168	150	20	table	table	NOUN
abrj-168	150	21	5	5	NUM
abrj-168	150	22	.	.	PUNCT
abrj-168	151	1	ordinary	ordinary	ADJ
abrj-168	151	2	panel	panel	NOUN
abrj-168	151	3	least	least	ADJ
abrj-168	151	4	squares	square	NOUN
abrj-168	151	5	model	model	NOUN
abrj-168	151	6	.	.	PUNCT
abrj-168	152	1	dependent	dependent	ADJ
abrj-168	152	2	variable	variable	NOUN
abrj-168	152	3	:	:	PUNCT
abrj-168	152	4	d(sp	d(sp	ADJ
abrj-168	152	5	)	)	PUNCT
abrj-168	152	6	method	method	NOUN
abrj-168	152	7	:	:	PUNCT
abrj-168	152	8	panel	panel	NOUN
abrj-168	152	9	least	least	ADJ
abrj-168	152	10	squares	square	NOUN
abrj-168	152	11	sample	sample	NOUN
abrj-168	152	12	(	(	PUNCT
abrj-168	152	13	adjusted	adjust	VERB
abrj-168	152	14	):	):	PUNCT
abrj-168	152	15	2016	2016	NUM
abrj-168	152	16	2022	2022	NUM
abrj-168	152	17	periods	period	NOUN
abrj-168	152	18	included	include	VERB
abrj-168	152	19	:	:	PUNCT
abrj-168	152	20	7	7	NUM
abrj-168	152	21	cross	cros	NOUN
abrj-168	152	22	-	-	ADJ
abrj-168	152	23	sections	section	NOUN
abrj-168	152	24	included	include	VERB
abrj-168	152	25	:	:	PUNCT
abrj-168	152	26	20	20	NUM
abrj-168	152	27	total	total	ADJ
abrj-168	152	28	panel	panel	NOUN
abrj-168	152	29	(	(	PUNCT
abrj-168	152	30	balanced	balanced	ADJ
abrj-168	152	31	)	)	PUNCT
abrj-168	152	32	observations	observation	NOUN
abrj-168	152	33	:	:	PUNCT
abrj-168	152	34	140	140	NUM
abrj-168	152	35	variable	variable	ADJ
abrj-168	152	36	coefficient	coefficient	NOUN
abrj-168	152	37	std	std	NOUN
abrj-168	152	38	.	.	NOUN
abrj-168	152	39	error	error	NOUN
abrj-168	152	40	t	t	NOUN
abrj-168	152	41	-	-	PUNCT
abrj-168	152	42	statistic	statistic	NOUN
abrj-168	152	43	prob	prob	NOUN
abrj-168	152	44	.	.	PUNCT
abrj-168	153	1	c	c	PROPN
abrj-168	153	2	0.310009	0.310009	NUM
abrj-168	153	3	0.504711	0.504711	NUM
abrj-168	153	4	0.614231	0.614231	NUM
abrj-168	153	5	0.5401	0.5401	NUM
abrj-168	153	6	d(sfs	d(sfs	SYM
abrj-168	153	7	)	)	PUNCT
abrj-168	153	8	44.96278	44.96278	NUM
abrj-168	153	9	19.19743	19.19743	NUM
abrj-168	153	10	2.342125	2.342125	NUM
abrj-168	153	11	0.0207	0.0207	NUM
abrj-168	153	12	d(ips	d(ip	NOUN
abrj-168	153	13	)	)	PUNCT
abrj-168	153	14	16.50182	16.50182	NUM
abrj-168	153	15	26.39834	26.39834	NUM
abrj-168	153	16	0.625108	0.625108	NUM
abrj-168	153	17	0.5330	0.5330	NUM
abrj-168	153	18	d(gps	d(gps	PROPN
abrj-168	153	19	)	)	PUNCT
abrj-168	153	20	-18.00604	-18.00604	PUNCT
abrj-168	153	21	31.36429	31.36429	NUM
abrj-168	153	22	-0.574094	-0.574094	NOUN
abrj-168	153	23	0.5669	0.5669	NUM
abrj-168	153	24	d(bvs	d(bvs	NOUN
abrj-168	153	25	)	)	PUNCT
abrj-168	153	26	0.130089	0.130089	NUM
abrj-168	153	27	0.049427	0.049427	NUM
abrj-168	153	28	2.631920	2.631920	NUM
abrj-168	153	29	0.0095	0.0095	NUM
abrj-168	153	30	d(eps	d(ep	NOUN
abrj-168	153	31	)	)	PUNCT
abrj-168	153	32	0.262823	0.262823	NUM
abrj-168	153	33	0.070880	0.070880	NUM
abrj-168	153	34	3.708009	3.708009	NUM
abrj-168	153	35	0.0003	0.0003	NUM
abrj-168	153	36	d(dps	d(dp	NOUN
abrj-168	153	37	)	)	PUNCT
abrj-168	153	38	-2.829344	-2.829344	NOUN
abrj-168	153	39	0.997535	0.997535	NUM
abrj-168	153	40	-2.836335	-2.836335	NOUN
abrj-168	153	41	0.0053	0.0053	NUM
abrj-168	153	42	root	root	NOUN
abrj-168	153	43	mse	mse	NOUN
abrj-168	153	44	5.647378	5.647378	NUM
abrj-168	153	45	r	r	NOUN
abrj-168	153	46	-	-	PUNCT
abrj-168	153	47	squared	square	VERB
abrj-168	153	48	0.210661	0.210661	NUM
abrj-168	153	49	mean	mean	NOUN
abrj-168	153	50	dependent	dependent	ADJ
abrj-168	153	51	var	var	NOUN
abrj-168	153	52	0.639557	0.639557	NUM
abrj-168	153	53	adjusted	adjusted	ADJ
abrj-168	153	54	r	r	NOUN
abrj-168	153	55	-	-	PUNCT
abrj-168	153	56	squared	square	VERB
abrj-168	153	57	0.175052	0.175052	NUM
abrj-168	153	58	s.d	s.d	PROPN
abrj-168	153	59	.	.	PUNCT
abrj-168	154	1	dependent	dependent	ADJ
abrj-168	154	2	var	var	NOUN
abrj-168	154	3	6.379282	6.379282	NUM
abrj-168	154	4	s.e	s.e	PROPN
abrj-168	154	5	.	.	PROPN
abrj-168	154	6	of	of	ADP
abrj-168	154	7	regression	regression	NOUN
abrj-168	154	8	5.794088	5.794088	NUM
abrj-168	154	9	akaike	akaike	ADJ
abrj-168	154	10	info	info	NOUN
abrj-168	154	11	criterion	criterion	NOUN
abrj-168	154	12	6.400260	6.400260	NUM
abrj-168	154	13	sum	sum	NOUN
abrj-168	154	14	squared	square	VERB
abrj-168	154	15	resid	resid	NOUN
abrj-168	154	16	4465.004	4465.004	NUM
abrj-168	154	17	schwarz	schwarz	NOUN
abrj-168	154	18	criterion	criterion	NOUN
abrj-168	154	19	6.547342	6.547342	NUM
abrj-168	154	20	log	log	NOUN
abrj-168	154	21	likelihood	likelihood	NOUN
abrj-168	154	22	-441.0182	-441.0182	VERB
abrj-168	154	23	hannan	hannan	PROPN
abrj-168	154	24	-	-	PUNCT
abrj-168	154	25	quinn	quinn	PROPN
abrj-168	154	26	criter	criter	NOUN
abrj-168	154	27	.	.	PUNCT
abrj-168	155	1	6.460030	6.460030	NUM
abrj-168	155	2	f	f	X
abrj-168	155	3	-	-	PUNCT
abrj-168	155	4	statistic	statistic	ADJ
abrj-168	155	5	5.915909	5.915909	NUM
abrj-168	155	6	durbin	durbin	ADJ
abrj-168	155	7	-	-	PUNCT
abrj-168	155	8	watson	watson	NOUN
abrj-168	155	9	stat	stat	PROPN
abrj-168	155	10	1.865914	1.865914	NUM
abrj-168	155	11	prob(f	prob(f	NOUN
abrj-168	155	12	-	-	PUNCT
abrj-168	155	13	statistic	statistic	NOUN
abrj-168	155	14	)	)	PUNCT
abrj-168	155	15	0.000017	0.000017	NUM
abrj-168	155	16	asian	asian	ADJ
abrj-168	155	17	business	business	NOUN
abrj-168	155	18	research	research	NOUN
abrj-168	155	19	journal	journal	NOUN
abrj-168	155	20	,	,	PUNCT
abrj-168	155	21	2024	2024	NUM
abrj-168	155	22	,	,	PUNCT
abrj-168	155	23	9	9	NUM
abrj-168	155	24	:	:	SYM
abrj-168	155	25	16	16	NUM
abrj-168	155	26	-	-	SYM
abrj-168	155	27	23	23	NUM
abrj-168	155	28	22	22	NUM
abrj-168	155	29	©	©	ADP
abrj-168	155	30	2024	2024	NUM
abrj-168	155	31	by	by	ADP
abrj-168	155	32	the	the	DET
abrj-168	155	33	author	author	NOUN
abrj-168	155	34	;	;	PUNCT
abrj-168	155	35	licensee	licensee	NOUN
abrj-168	155	36	eastern	eastern	ADJ
abrj-168	155	37	centre	centre	NOUN
abrj-168	155	38	of	of	ADP
abrj-168	155	39	science	science	NOUN
abrj-168	155	40	and	and	CCONJ
abrj-168	155	41	education	education	NOUN
abrj-168	155	42	,	,	PUNCT
abrj-168	155	43	usa	usa	PROPN
abrj-168	155	44	the	the	DET
abrj-168	155	45	ordinary	ordinary	ADJ
abrj-168	155	46	panel	panel	NOUN
abrj-168	155	47	least	least	ADJ
abrj-168	155	48	squares	square	NOUN
abrj-168	155	49	model	model	NOUN
abrj-168	155	50	is	be	AUX
abrj-168	155	51	applied	apply	VERB
abrj-168	155	52	and	and	CCONJ
abrj-168	155	53	the	the	DET
abrj-168	155	54	results	result	NOUN
abrj-168	155	55	are	be	AUX
abrj-168	155	56	presented	present	VERB
abrj-168	155	57	in	in	ADP
abrj-168	155	58	table	table	NOUN
abrj-168	155	59	5	5	NUM
abrj-168	155	60	.	.	PUNCT
abrj-168	156	1	the	the	DET
abrj-168	156	2	results	result	NOUN
abrj-168	156	3	of	of	ADP
abrj-168	156	4	the	the	DET
abrj-168	156	5	panel	panel	NOUN
abrj-168	156	6	regression	regression	NOUN
abrj-168	156	7	show	show	VERB
abrj-168	156	8	that	that	SCONJ
abrj-168	156	9	the	the	DET
abrj-168	156	10	accounting	accounting	NOUN
abrj-168	156	11	variables	variable	NOUN
abrj-168	156	12	can	can	AUX
abrj-168	156	13	have	have	VERB
abrj-168	156	14	a	a	DET
abrj-168	156	15	statistically	statistically	ADV
abrj-168	156	16	significant	significant	ADJ
abrj-168	156	17	impact	impact	NOUN
abrj-168	156	18	on	on	ADP
abrj-168	156	19	the	the	DET
abrj-168	156	20	stock	stock	NOUN
abrj-168	156	21	prices	price	NOUN
abrj-168	156	22	(	(	PUNCT
abrj-168	156	23	sp	sp	NOUN
abrj-168	156	24	)	)	PUNCT
abrj-168	156	25	of	of	ADP
abrj-168	156	26	the	the	DET
abrj-168	156	27	bulgarian	bulgarian	ADJ
abrj-168	156	28	stock	stock	NOUN
abrj-168	156	29	exchange	exchange	NOUN
abrj-168	156	30	for	for	ADP
abrj-168	156	31	the	the	DET
abrj-168	156	32	period	period	NOUN
abrj-168	156	33	2015	2015	NUM
abrj-168	156	34	-	-	SYM
abrj-168	156	35	2022	2022	NUM
abrj-168	156	36	.	.	PUNCT
abrj-168	157	1	the	the	DET
abrj-168	157	2	highest	high	ADJ
abrj-168	157	3	statistically	statistically	ADV
abrj-168	157	4	significant	significant	ADJ
abrj-168	157	5	coefficient	coefficient	NOUN
abrj-168	157	6	in	in	ADP
abrj-168	157	7	the	the	DET
abrj-168	157	8	model	model	NOUN
abrj-168	157	9	is	be	AUX
abrj-168	157	10	for	for	ADP
abrj-168	157	11	software	software	NOUN
abrj-168	157	12	products	product	NOUN
abrj-168	157	13	per	per	ADP
abrj-168	157	14	share	share	NOUN
abrj-168	157	15	(	(	PUNCT
abrj-168	157	16	sfs	sfs	PROPN
abrj-168	157	17	)	)	PUNCT
abrj-168	157	18	and	and	CCONJ
abrj-168	157	19	it	it	PRON
abrj-168	157	20	is	be	AUX
abrj-168	157	21	44.96278	44.96278	NUM
abrj-168	157	22	.	.	PUNCT
abrj-168	158	1	these	these	DET
abrj-168	158	2	results	result	NOUN
abrj-168	158	3	show	show	VERB
abrj-168	158	4	that	that	SCONJ
abrj-168	158	5	a	a	DET
abrj-168	158	6	one	one	NUM
abrj-168	158	7	-	-	PUNCT
abrj-168	158	8	unit	unit	NOUN
abrj-168	158	9	increase	increase	NOUN
abrj-168	158	10	in	in	ADP
abrj-168	158	11	the	the	DET
abrj-168	158	12	sfs	sfs	NOUN
abrj-168	158	13	is	be	AUX
abrj-168	158	14	associated	associate	VERB
abrj-168	158	15	with	with	ADP
abrj-168	158	16	an	an	DET
abrj-168	158	17	increase	increase	NOUN
abrj-168	158	18	in	in	ADP
abrj-168	158	19	the	the	DET
abrj-168	158	20	dependent	dependent	ADJ
abrj-168	158	21	variable	variable	NOUN
abrj-168	158	22	sp	sp	ADP
abrj-168	158	23	by	by	ADP
abrj-168	158	24	approximately	approximately	ADV
abrj-168	158	25	44.963	44.963	NUM
abrj-168	158	26	units	unit	NOUN
abrj-168	158	27	.	.	PUNCT
abrj-168	159	1	the	the	DET
abrj-168	159	2	coefficient	coefficient	NOUN
abrj-168	159	3	for	for	ADP
abrj-168	159	4	this	this	DET
abrj-168	159	5	variable	variable	NOUN
abrj-168	159	6	is	be	AUX
abrj-168	159	7	positive	positive	ADJ
abrj-168	159	8	,	,	PUNCT
abrj-168	159	9	aligning	align	VERB
abrj-168	159	10	with	with	ADP
abrj-168	159	11	the	the	DET
abrj-168	159	12	expected	expect	VERB
abrj-168	159	13	sign	sign	NOUN
abrj-168	159	14	(	(	PUNCT
abrj-168	159	15	+	+	NOUN
abrj-168	159	16	)	)	PUNCT
abrj-168	159	17	.	.	PUNCT
abrj-168	160	1	on	on	ADP
abrj-168	160	2	the	the	DET
abrj-168	160	3	other	other	ADJ
abrj-168	160	4	hand	hand	NOUN
abrj-168	160	5	,	,	PUNCT
abrj-168	160	6	the	the	DET
abrj-168	160	7	coefficients	coefficient	NOUN
abrj-168	160	8	for	for	ADP
abrj-168	160	9	the	the	DET
abrj-168	160	10	other	other	ADJ
abrj-168	160	11	two	two	NUM
abrj-168	160	12	intangible	intangible	ADJ
abrj-168	160	13	assets	asset	NOUN
abrj-168	160	14	(	(	PUNCT
abrj-168	160	15	ips	ip	NOUN
abrj-168	160	16	and	and	CCONJ
abrj-168	160	17	gps	gps	PROPN
abrj-168	160	18	)	)	PUNCT
abrj-168	160	19	are	be	AUX
abrj-168	160	20	not	not	PART
abrj-168	160	21	statistically	statistically	ADV
abrj-168	160	22	significant	significant	ADJ
abrj-168	160	23	.	.	PUNCT
abrj-168	161	1	this	this	PRON
abrj-168	161	2	suggests	suggest	VERB
abrj-168	161	3	that	that	SCONJ
abrj-168	161	4	intellectual	intellectual	ADJ
abrj-168	161	5	property	property	NOUN
abrj-168	161	6	rights	right	NOUN
abrj-168	161	7	per	per	ADP
abrj-168	161	8	share	share	NOUN
abrj-168	161	9	(	(	PUNCT
abrj-168	161	10	ips	ips	PROPN
abrj-168	161	11	)	)	PUNCT
abrj-168	161	12	and	and	CCONJ
abrj-168	161	13	goodwill	goodwill	NOUN
abrj-168	161	14	per	per	ADP
abrj-168	161	15	share	share	NOUN
abrj-168	161	16	(	(	PUNCT
abrj-168	161	17	gps	gps	PROPN
abrj-168	161	18	)	)	PUNCT
abrj-168	161	19	are	be	AUX
abrj-168	161	20	not	not	PART
abrj-168	161	21	significantly	significantly	ADV
abrj-168	161	22	related	relate	VERB
abrj-168	161	23	to	to	ADP
abrj-168	161	24	the	the	DET
abrj-168	161	25	dependent	dependent	ADJ
abrj-168	161	26	variable	variable	NOUN
abrj-168	161	27	(	(	PUNCT
abrj-168	161	28	sp	sp	NOUN
abrj-168	161	29	)	)	PUNCT
abrj-168	161	30	.	.	PUNCT
abrj-168	162	1	the	the	DET
abrj-168	162	2	coefficient	coefficient	NOUN
abrj-168	162	3	for	for	ADP
abrj-168	162	4	bvs	bvs	PROPN
abrj-168	162	5	is	be	AUX
abrj-168	162	6	0.130089	0.130089	NUM
abrj-168	162	7	,	,	PUNCT
abrj-168	162	8	and	and	CCONJ
abrj-168	162	9	it	it	PRON
abrj-168	162	10	is	be	AUX
abrj-168	162	11	statistically	statistically	ADV
abrj-168	162	12	significant	significant	ADJ
abrj-168	162	13	at	at	ADP
abrj-168	162	14	the	the	DET
abrj-168	162	15	1	1	NUM
abrj-168	162	16	%	%	NOUN
abrj-168	162	17	level	level	NOUN
abrj-168	162	18	(	(	PUNCT
abrj-168	162	19	p	p	NOUN
abrj-168	162	20	-	-	PUNCT
abrj-168	162	21	value	value	NOUN
abrj-168	162	22	=	=	NOUN
abrj-168	162	23	0.0095	0.0095	NUM
abrj-168	162	24	)	)	PUNCT
abrj-168	162	25	.	.	PUNCT
abrj-168	163	1	these	these	DET
abrj-168	163	2	findings	finding	NOUN
abrj-168	163	3	suggest	suggest	VERB
abrj-168	163	4	that	that	SCONJ
abrj-168	163	5	book	book	NOUN
abrj-168	163	6	value	value	NOUN
abrj-168	163	7	per	per	ADP
abrj-168	163	8	share	share	NOUN
abrj-168	163	9	is	be	AUX
abrj-168	163	10	a	a	DET
abrj-168	163	11	significant	significant	ADJ
abrj-168	163	12	accounting	accounting	NOUN
abrj-168	163	13	variable	variable	NOUN
abrj-168	163	14	for	for	ADP
abrj-168	163	15	determining	determine	VERB
abrj-168	163	16	stock	stock	NOUN
abrj-168	163	17	prices	price	NOUN
abrj-168	163	18	alongside	alongside	ADP
abrj-168	163	19	other	other	ADJ
abrj-168	163	20	accounting	accounting	NOUN
abrj-168	163	21	variables	variable	NOUN
abrj-168	163	22	incorporated	incorporate	VERB
abrj-168	163	23	in	in	ADP
abrj-168	163	24	the	the	DET
abrj-168	163	25	model	model	NOUN
abrj-168	163	26	.	.	PUNCT
abrj-168	164	1	the	the	DET
abrj-168	164	2	sign	sign	NOUN
abrj-168	164	3	of	of	ADP
abrj-168	164	4	this	this	DET
abrj-168	164	5	coefficient	coefficient	NOUN
abrj-168	164	6	is	be	AUX
abrj-168	164	7	positive	positive	ADJ
abrj-168	164	8	and	and	CCONJ
abrj-168	164	9	it	it	PRON
abrj-168	164	10	matches	match	VERB
abrj-168	164	11	the	the	DET
abrj-168	164	12	expected	expect	VERB
abrj-168	164	13	sign	sign	NOUN
abrj-168	164	14	.	.	PUNCT
abrj-168	165	1	this	this	PRON
abrj-168	165	2	implies	imply	VERB
abrj-168	165	3	that	that	SCONJ
abrj-168	165	4	high	high	ADJ
abrj-168	165	5	bvs	bvs	PROPN
abrj-168	165	6	is	be	AUX
abrj-168	165	7	directly	directly	ADV
abrj-168	165	8	related	relate	VERB
abrj-168	165	9	to	to	ADP
abrj-168	165	10	stock	stock	NOUN
abrj-168	165	11	price	price	NOUN
abrj-168	165	12	;	;	PUNCT
abrj-168	165	13	that	that	PRON
abrj-168	165	14	is	is	ADV
abrj-168	165	15	,	,	PUNCT
abrj-168	165	16	the	the	PRON
abrj-168	165	17	higher	high	ADJ
abrj-168	165	18	the	the	DET
abrj-168	165	19	book	book	NOUN
abrj-168	165	20	value	value	NOUN
abrj-168	165	21	per	per	ADP
abrj-168	165	22	share	share	NOUN
abrj-168	165	23	,	,	PUNCT
abrj-168	165	24	the	the	PRON
abrj-168	165	25	higher	high	ADJ
abrj-168	165	26	the	the	DET
abrj-168	165	27	stock	stock	NOUN
abrj-168	165	28	price	price	NOUN
abrj-168	165	29	.	.	PUNCT
abrj-168	166	1	these	these	DET
abrj-168	166	2	results	result	NOUN
abrj-168	166	3	reconfirm	reconfirm	ADJ
abrj-168	166	4	findings	finding	NOUN
abrj-168	166	5	obtained	obtain	VERB
abrj-168	166	6	by	by	ADP
abrj-168	166	7	other	other	ADJ
abrj-168	166	8	researchers	researcher	NOUN
abrj-168	166	9	(	(	PUNCT
abrj-168	166	10	malhotra	malhotra	PROPN
abrj-168	166	11	&	&	CCONJ
abrj-168	166	12	tandon	tandon	PROPN
abrj-168	166	13	,	,	PUNCT
abrj-168	166	14	2013	2013	NUM
abrj-168	166	15	;	;	PUNCT
abrj-168	166	16	almumani	almumani	PROPN
abrj-168	166	17	,	,	PUNCT
abrj-168	166	18	2014	2014	NUM
abrj-168	166	19	;	;	PUNCT
abrj-168	166	20	warrad	warrad	NOUN
abrj-168	166	21	,	,	PUNCT
abrj-168	166	22	2017	2017	NUM
abrj-168	166	23	)	)	PUNCT
abrj-168	166	24	.	.	PUNCT
abrj-168	167	1	the	the	DET
abrj-168	167	2	coefficient	coefficient	NOUN
abrj-168	167	3	for	for	ADP
abrj-168	167	4	earnings	earning	NOUN
abrj-168	167	5	per	per	ADP
abrj-168	167	6	share	share	NOUN
abrj-168	167	7	(	(	PUNCT
abrj-168	167	8	eps	eps	PROPN
abrj-168	167	9	)	)	PUNCT
abrj-168	167	10	is	be	AUX
abrj-168	167	11	0.262823	0.262823	NUM
abrj-168	167	12	,	,	PUNCT
abrj-168	167	13	and	and	CCONJ
abrj-168	167	14	it	it	PRON
abrj-168	167	15	is	be	AUX
abrj-168	167	16	statistically	statistically	ADV
abrj-168	167	17	significant	significant	ADJ
abrj-168	167	18	(	(	PUNCT
abrj-168	167	19	p	p	NOUN
abrj-168	167	20	-	-	PUNCT
abrj-168	167	21	value	value	NOUN
abrj-168	167	22	=	=	NOUN
abrj-168	167	23	0.0003	0.0003	NUM
abrj-168	167	24	)	)	PUNCT
abrj-168	167	25	.	.	PUNCT
abrj-168	168	1	a	a	DET
abrj-168	168	2	one	one	NUM
abrj-168	168	3	-	-	PUNCT
abrj-168	168	4	unit	unit	NOUN
abrj-168	168	5	increase	increase	NOUN
abrj-168	168	6	in	in	ADP
abrj-168	168	7	eps	eps	PROPN
abrj-168	168	8	is	be	AUX
abrj-168	168	9	associated	associate	VERB
abrj-168	168	10	with	with	ADP
abrj-168	168	11	an	an	DET
abrj-168	168	12	increase	increase	NOUN
abrj-168	168	13	in	in	ADP
abrj-168	168	14	sp	sp	ADP
abrj-168	168	15	by	by	ADP
abrj-168	168	16	0.262823	0.262823	NUM
abrj-168	168	17	units	unit	NOUN
abrj-168	168	18	.	.	PUNCT
abrj-168	169	1	the	the	DET
abrj-168	169	2	coefficient	coefficient	NOUN
abrj-168	169	3	for	for	ADP
abrj-168	169	4	eps	eps	PROPN
abrj-168	169	5	is	be	AUX
abrj-168	169	6	positive	positive	ADJ
abrj-168	169	7	,	,	PUNCT
abrj-168	169	8	aligning	align	VERB
abrj-168	169	9	with	with	ADP
abrj-168	169	10	the	the	DET
abrj-168	169	11	expected	expect	VERB
abrj-168	169	12	sign	sign	NOUN
abrj-168	169	13	.	.	PUNCT
abrj-168	170	1	other	other	ADJ
abrj-168	170	2	researchers	researcher	NOUN
abrj-168	170	3	have	have	AUX
abrj-168	170	4	also	also	ADV
abrj-168	170	5	established	establish	VERB
abrj-168	170	6	a	a	DET
abrj-168	170	7	positive	positive	ADJ
abrj-168	170	8	and	and	CCONJ
abrj-168	170	9	statistically	statistically	ADV
abrj-168	170	10	significant	significant	ADJ
abrj-168	170	11	correlation	correlation	NOUN
abrj-168	170	12	between	between	ADP
abrj-168	170	13	eps	eps	PROPN
abrj-168	170	14	and	and	CCONJ
abrj-168	170	15	sp	sp	ADP
abrj-168	170	16	(	(	PUNCT
abrj-168	170	17	kwon	kwon	PROPN
abrj-168	170	18	,	,	PUNCT
abrj-168	170	19	2009	2009	NUM
abrj-168	170	20	;	;	PUNCT
abrj-168	170	21	khanna	khanna	PROPN
abrj-168	170	22	,	,	PUNCT
abrj-168	170	23	2014	2014	NUM
abrj-168	170	24	;	;	PUNCT
abrj-168	170	25	shehzad	shehzad	PROPN
abrj-168	170	26	&	&	CCONJ
abrj-168	170	27	ismail	ismail	PROPN
abrj-168	170	28	,	,	PUNCT
abrj-168	170	29	2014	2014	NUM
abrj-168	170	30	)	)	PUNCT
abrj-168	170	31	.	.	PUNCT
abrj-168	171	1	the	the	DET
abrj-168	171	2	coefficient	coefficient	NOUN
abrj-168	171	3	for	for	ADP
abrj-168	171	4	dividend	dividend	NOUN
abrj-168	171	5	per	per	ADP
abrj-168	171	6	share	share	NOUN
abrj-168	171	7	(	(	PUNCT
abrj-168	171	8	dps	dps	NOUN
abrj-168	171	9	)	)	PUNCT
abrj-168	171	10	is	be	AUX
abrj-168	171	11	-2.829	-2.829	ADJ
abrj-168	171	12	,	,	PUNCT
abrj-168	171	13	and	and	CCONJ
abrj-168	171	14	it	it	PRON
abrj-168	171	15	is	be	AUX
abrj-168	171	16	statistically	statistically	ADV
abrj-168	171	17	significant	significant	ADJ
abrj-168	171	18	.	.	PUNCT
abrj-168	172	1	dps	dps	NOUN
abrj-168	172	2	has	have	VERB
abrj-168	172	3	a	a	DET
abrj-168	172	4	negative	negative	ADJ
abrj-168	172	5	impact	impact	NOUN
abrj-168	172	6	on	on	ADP
abrj-168	172	7	stock	stock	NOUN
abrj-168	172	8	prices	price	NOUN
abrj-168	172	9	,	,	PUNCT
abrj-168	172	10	indicating	indicate	VERB
abrj-168	172	11	that	that	SCONJ
abrj-168	172	12	high	high	ADJ
abrj-168	172	13	values	value	NOUN
abrj-168	172	14	of	of	ADP
abrj-168	172	15	dps	dps	NOUN
abrj-168	172	16	are	be	AUX
abrj-168	172	17	inversely	inversely	ADV
abrj-168	172	18	correlated	correlate	VERB
abrj-168	172	19	to	to	ADP
abrj-168	172	20	stock	stock	NOUN
abrj-168	172	21	prices	price	NOUN
abrj-168	172	22	(	(	PUNCT
abrj-168	172	23	i.e.	i.e.	X
abrj-168	172	24	an	an	DET
abrj-168	172	25	increase	increase	NOUN
abrj-168	172	26	in	in	ADP
abrj-168	172	27	the	the	DET
abrj-168	172	28	dividend	dividend	NOUN
abrj-168	172	29	amount	amount	NOUN
abrj-168	172	30	results	result	NOUN
abrj-168	172	31	in	in	ADP
abrj-168	172	32	a	a	DET
abrj-168	172	33	decline	decline	NOUN
abrj-168	172	34	in	in	ADP
abrj-168	172	35	the	the	DET
abrj-168	172	36	stock	stock	NOUN
abrj-168	172	37	price	price	NOUN
abrj-168	172	38	)	)	PUNCT
abrj-168	172	39	.	.	PUNCT
abrj-168	173	1	the	the	DET
abrj-168	173	2	sign	sign	NOUN
abrj-168	173	3	of	of	ADP
abrj-168	173	4	this	this	DET
abrj-168	173	5	coefficient	coefficient	NOUN
abrj-168	173	6	does	do	AUX
abrj-168	173	7	not	not	PART
abrj-168	173	8	align	align	VERB
abrj-168	173	9	with	with	ADP
abrj-168	173	10	its	its	PRON
abrj-168	173	11	anticipated	anticipated	ADJ
abrj-168	173	12	positive	positive	ADJ
abrj-168	173	13	sign	sign	NOUN
abrj-168	173	14	.	.	PUNCT
abrj-168	174	1	these	these	DET
abrj-168	174	2	findings	finding	NOUN
abrj-168	174	3	align	align	VERB
abrj-168	174	4	with	with	ADP
abrj-168	174	5	those	those	PRON
abrj-168	174	6	of	of	ADP
abrj-168	174	7	numerous	numerous	ADJ
abrj-168	174	8	research	research	NOUN
abrj-168	174	9	papers	paper	NOUN
abrj-168	174	10	(	(	PUNCT
abrj-168	174	11	srinivasan	srinivasan	NOUN
abrj-168	174	12	,	,	PUNCT
abrj-168	174	13	2012	2012	NUM
abrj-168	174	14	;	;	PUNCT
abrj-168	174	15	malhotra	malhotra	PROPN
abrj-168	174	16	&	&	CCONJ
abrj-168	174	17	tandon	tandon	PROPN
abrj-168	174	18	,	,	PUNCT
abrj-168	174	19	2013	2013	NUM
abrj-168	174	20	;	;	PUNCT
abrj-168	174	21	neupane	neupane	ADJ
abrj-168	174	22	,	,	PUNCT
abrj-168	174	23	2020	2020	NUM
abrj-168	174	24	)	)	PUNCT
abrj-168	174	25	.	.	PUNCT
abrj-168	175	1	in	in	ADP
abrj-168	175	2	summary	summary	NOUN
abrj-168	175	3	,	,	PUNCT
abrj-168	175	4	the	the	DET
abrj-168	175	5	results	result	NOUN
abrj-168	175	6	show	show	VERB
abrj-168	175	7	that	that	SCONJ
abrj-168	175	8	software	software	NOUN
abrj-168	175	9	products	product	NOUN
abrj-168	175	10	per	per	ADP
abrj-168	175	11	share	share	NOUN
abrj-168	175	12	(	(	PUNCT
abrj-168	175	13	sfs	sfs	PROPN
abrj-168	175	14	)	)	PUNCT
abrj-168	175	15	,	,	PUNCT
abrj-168	175	16	book	book	NOUN
abrj-168	175	17	value	value	NOUN
abrj-168	175	18	per	per	ADP
abrj-168	175	19	share	share	NOUN
abrj-168	175	20	(	(	PUNCT
abrj-168	175	21	bvs	bvs	NOUN
abrj-168	175	22	)	)	PUNCT
abrj-168	175	23	,	,	PUNCT
abrj-168	175	24	earnings	earning	NOUN
abrj-168	175	25	per	per	ADP
abrj-168	175	26	share	share	NOUN
abrj-168	175	27	(	(	PUNCT
abrj-168	175	28	eps	eps	PROPN
abrj-168	175	29	)	)	PUNCT
abrj-168	175	30	,	,	PUNCT
abrj-168	175	31	and	and	CCONJ
abrj-168	175	32	dividend	dividend	NOUN
abrj-168	175	33	per	per	ADP
abrj-168	175	34	share	share	NOUN
abrj-168	175	35	(	(	PUNCT
abrj-168	175	36	dps	dps	NOUN
abrj-168	175	37	)	)	PUNCT
abrj-168	175	38	are	be	AUX
abrj-168	175	39	statistically	statistically	ADV
abrj-168	175	40	significant	significant	ADJ
abrj-168	175	41	predictors	predictor	NOUN
abrj-168	175	42	of	of	ADP
abrj-168	175	43	stock	stock	NOUN
abrj-168	175	44	price	price	NOUN
abrj-168	175	45	(	(	PUNCT
abrj-168	175	46	sp	sp	NOUN
abrj-168	175	47	)	)	PUNCT
abrj-168	175	48	.	.	PUNCT
abrj-168	176	1	the	the	DET
abrj-168	176	2	regression	regression	NOUN
abrj-168	176	3	model	model	NOUN
abrj-168	176	4	employed	employ	VERB
abrj-168	176	5	on	on	ADP
abrj-168	176	6	the	the	DET
abrj-168	176	7	panel	panel	NOUN
abrj-168	176	8	data	datum	NOUN
abrj-168	176	9	can	can	AUX
abrj-168	176	10	be	be	AUX
abrj-168	176	11	expressed	express	VERB
abrj-168	176	12	by	by	ADP
abrj-168	176	13	the	the	DET
abrj-168	176	14	following	follow	VERB
abrj-168	176	15	equation	equation	NOUN
abrj-168	176	16	(	(	PUNCT
abrj-168	176	17	in	in	ADP
abrj-168	176	18	the	the	DET
abrj-168	176	19	equation	equation	NOUN
abrj-168	176	20	,	,	PUNCT
abrj-168	176	21	the	the	DET
abrj-168	176	22	statistically	statistically	ADV
abrj-168	176	23	significant	significant	ADJ
abrj-168	176	24	coefficients	coefficient	NOUN
abrj-168	176	25	for	for	ADP
abrj-168	176	26	each	each	DET
abrj-168	176	27	individual	individual	ADJ
abrj-168	176	28	variable	variable	NOUN
abrj-168	176	29	are	be	AUX
abrj-168	176	30	indicated	indicate	VERB
abrj-168	176	31	in	in	ADP
abrj-168	176	32	bold	bold	ADJ
abrj-168	176	33	):	):	PUNCT
abrj-168	176	34	𝐷(𝑆𝑃	𝐷(𝑆𝑃	NOUN
abrj-168	176	35	)	)	PUNCT
abrj-168	176	36	=	=	PUNCT
abrj-168	177	1	0.310009012703	0.310009012703	NUM
abrj-168	177	2	+	+	NUM
abrj-168	177	3	44.962775713	44.962775713	NUM
abrj-168	177	4	∗	∗	NOUN
abrj-168	177	5	𝐷(𝑆𝐹𝑆	𝐷(𝑆𝐹𝑆	PROPN
abrj-168	177	6	)	)	PUNCT
abrj-168	178	1	+	+	CCONJ
abrj-168	178	2	16.5018171526	16.5018171526	NUM
abrj-168	178	3	∗	∗	NOUN
abrj-168	178	4	𝐷(𝐼𝑃𝑆	𝐷(𝐼𝑃𝑆	NOUN
abrj-168	178	5	)	)	PUNCT
abrj-168	178	6	−	−	PROPN
abrj-168	178	7	18.0060414184	18.0060414184	NUM
abrj-168	178	8	∗	∗	X
abrj-168	178	9	𝐷(𝐺𝑃𝑆	𝐷(𝐺𝑃𝑆	NOUN
abrj-168	178	10	)	)	PUNCT
abrj-168	179	1	+	+	CCONJ
abrj-168	179	2	0.130089177323	0.130089177323	NUM
abrj-168	179	3	∗	∗	NOUN
abrj-168	179	4	𝐷(𝐵𝑉𝑆	𝐷(𝐵𝑉𝑆	NOUN
abrj-168	179	5	)	)	PUNCT
abrj-168	180	1	+	+	PUNCT
abrj-168	180	2	0.26282260112	0.26282260112	NUM
abrj-168	180	3	∗	∗	NOUN
abrj-168	180	4	𝐷(𝐸𝑃𝑆	𝐷(𝐸𝑃𝑆	NOUN
abrj-168	180	5	)	)	PUNCT
abrj-168	180	6	−	−	PROPN
abrj-168	180	7	2.82934365585	2.82934365585	NUM
abrj-168	180	8	∗	∗	NOUN
abrj-168	180	9	𝐷(𝐷𝑃𝑆	𝐷(𝐷𝑃𝑆	PROPN
abrj-168	180	10	)	)	PUNCT
abrj-168	180	11	(	(	PUNCT
abrj-168	180	12	2	2	X
abrj-168	180	13	)	)	PUNCT
abrj-168	180	14	the	the	DET
abrj-168	180	15	results	result	NOUN
abrj-168	180	16	from	from	ADP
abrj-168	180	17	granger	granger	PROPN
abrj-168	180	18	causality	causality	PROPN
abrj-168	180	19	test	test	NOUN
abrj-168	180	20	for	for	ADP
abrj-168	180	21	time	time	NOUN
abrj-168	180	22	period	period	NOUN
abrj-168	180	23	of	of	ADP
abrj-168	180	24	2	2	NUM
abrj-168	180	25	lags	lag	NOUN
abrj-168	180	26	are	be	AUX
abrj-168	180	27	presented	present	VERB
abrj-168	180	28	in	in	ADP
abrj-168	180	29	table	table	NOUN
abrj-168	180	30	6	6	NUM
abrj-168	180	31	.	.	PUNCT
abrj-168	180	32	table	table	NOUN
abrj-168	180	33	6	6	NUM
abrj-168	180	34	.	.	PUNCT
abrj-168	181	1	granger	granger	PROPN
abrj-168	181	2	causality	causality	PROPN
abrj-168	181	3	test	test	NOUN
abrj-168	181	4	for	for	ADP
abrj-168	181	5	time	time	NOUN
abrj-168	181	6	period	period	NOUN
abrj-168	181	7	of	of	ADP
abrj-168	181	8	2	2	NUM
abrj-168	181	9	lags	lag	NOUN
abrj-168	181	10	.	.	PUNCT
abrj-168	182	1	pairwise	pairwise	NOUN
abrj-168	182	2	granger	granger	PROPN
abrj-168	182	3	causality	causality	PROPN
abrj-168	182	4	tests	test	VERB
abrj-168	182	5	sample	sample	NOUN
abrj-168	182	6	:	:	PUNCT
abrj-168	182	7	2015	2015	NUM
abrj-168	182	8	2022	2022	NUM
abrj-168	182	9	lags	lag	VERB
abrj-168	182	10	:	:	PUNCT
abrj-168	182	11	2	2	NUM
abrj-168	182	12	null	null	ADJ
abrj-168	182	13	hypothesis	hypothesis	NOUN
abrj-168	182	14	:	:	PUNCT
abrj-168	182	15	obs	obs	PROPN
abrj-168	182	16	f	f	NOUN
abrj-168	182	17	-	-	PUNCT
abrj-168	182	18	statistic	statistic	ADJ
abrj-168	182	19	prob	prob	NOUN
abrj-168	182	20	.	.	PUNCT
abrj-168	183	1	sfs	sfs	PROPN
abrj-168	183	2	does	do	AUX
abrj-168	183	3	not	not	PART
abrj-168	183	4	granger	granger	NOUN
abrj-168	183	5	cause	cause	VERB
abrj-168	183	6	sp	sp	ADP
abrj-168	183	7	120	120	NUM
abrj-168	183	8	7.92696	7.92696	NUM
abrj-168	183	9	0.0006	0.0006	NUM
abrj-168	183	10	sp	sp	NOUN
abrj-168	183	11	does	do	AUX
abrj-168	183	12	not	not	PART
abrj-168	183	13	granger	granger	AUX
abrj-168	183	14	cause	cause	VERB
abrj-168	183	15	sfs	sfs	ADJ
abrj-168	183	16	0.87892	0.87892	NUM
abrj-168	183	17	0.4180	0.4180	NUM
abrj-168	183	18	ips	ip	NOUN
abrj-168	183	19	does	do	AUX
abrj-168	183	20	not	not	PART
abrj-168	183	21	granger	granger	NOUN
abrj-168	183	22	cause	cause	VERB
abrj-168	183	23	sp	sp	ADP
abrj-168	183	24	120	120	NUM
abrj-168	183	25	0.14600	0.14600	NUM
abrj-168	183	26	0.8643	0.8643	NUM
abrj-168	183	27	sp	sp	ADP
abrj-168	183	28	does	do	AUX
abrj-168	183	29	not	not	PART
abrj-168	183	30	granger	granger	AUX
abrj-168	183	31	cause	cause	VERB
abrj-168	183	32	ips	ip	NOUN
abrj-168	183	33	0.43222	0.43222	NUM
abrj-168	183	34	0.6501	0.6501	NUM
abrj-168	183	35	gps	gps	NOUN
abrj-168	183	36	does	do	AUX
abrj-168	183	37	not	not	PART
abrj-168	183	38	granger	granger	VERB
abrj-168	183	39	cause	cause	VERB
abrj-168	183	40	sp	sp	ADP
abrj-168	183	41	120	120	NUM
abrj-168	183	42	0.02390	0.02390	NUM
abrj-168	183	43	0.9764	0.9764	NUM
abrj-168	183	44	sp	sp	ADP
abrj-168	183	45	does	do	AUX
abrj-168	183	46	not	not	PART
abrj-168	183	47	granger	granger	NOUN
abrj-168	183	48	cause	cause	VERB
abrj-168	183	49	gps	gps	VERB
abrj-168	183	50	0.09288	0.09288	NUM
abrj-168	183	51	0.9114	0.9114	NUM
abrj-168	183	52	bvs	bvs	NOUN
abrj-168	183	53	does	do	AUX
abrj-168	183	54	not	not	PART
abrj-168	183	55	granger	granger	NOUN
abrj-168	183	56	cause	cause	VERB
abrj-168	183	57	sp	sp	ADP
abrj-168	183	58	120	120	NUM
abrj-168	183	59	6.39914	6.39914	NUM
abrj-168	183	60	0.0023	0.0023	NUM
abrj-168	183	61	sp	sp	NOUN
abrj-168	183	62	does	do	AUX
abrj-168	183	63	not	not	PART
abrj-168	183	64	granger	granger	AUX
abrj-168	183	65	cause	cause	VERB
abrj-168	183	66	bvs	bvs	PROPN
abrj-168	183	67	3.05442	3.05442	NUM
abrj-168	183	68	0.0510	0.0510	NUM
abrj-168	183	69	dps	dps	NOUN
abrj-168	183	70	does	do	AUX
abrj-168	183	71	not	not	PART
abrj-168	183	72	granger	granger	NOUN
abrj-168	183	73	cause	cause	VERB
abrj-168	183	74	sp	sp	ADP
abrj-168	183	75	120	120	NUM
abrj-168	183	76	46.2584	46.2584	NUM
abrj-168	183	77	2.e-15	2.e-15	NUM
abrj-168	183	78	sp	sp	ADP
abrj-168	183	79	does	do	AUX
abrj-168	183	80	not	not	PART
abrj-168	183	81	granger	granger	AUX
abrj-168	183	82	cause	cause	VERB
abrj-168	183	83	dps	dps	PROPN
abrj-168	183	84	3.88799	3.88799	NUM
abrj-168	183	85	0.0232	0.0232	NUM
abrj-168	183	86	eps	eps	PROPN
abrj-168	183	87	does	do	AUX
abrj-168	183	88	not	not	PART
abrj-168	183	89	granger	granger	NOUN
abrj-168	183	90	cause	cause	VERB
abrj-168	183	91	sp	sp	ADP
abrj-168	183	92	120	120	NUM
abrj-168	183	93	7.10495	7.10495	NUM
abrj-168	183	94	0.0012	0.0012	NUM
abrj-168	183	95	sp	sp	NOUN
abrj-168	183	96	does	do	AUX
abrj-168	183	97	not	not	PART
abrj-168	183	98	granger	granger	VERB
abrj-168	183	99	cause	cause	VERB
abrj-168	183	100	eps	eps	PROPN
abrj-168	183	101	6.97371	6.97371	NUM
abrj-168	183	102	0.0014	0.0014	NUM
abrj-168	183	103	these	these	DET
abrj-168	183	104	results	result	NOUN
abrj-168	183	105	validated	validate	VERB
abrj-168	183	106	the	the	DET
abrj-168	183	107	findings	finding	NOUN
abrj-168	183	108	from	from	ADP
abrj-168	183	109	the	the	DET
abrj-168	183	110	previous	previous	ADJ
abrj-168	183	111	tests	test	NOUN
abrj-168	183	112	.	.	PUNCT
abrj-168	184	1	therefore	therefore	ADV
abrj-168	184	2	,	,	PUNCT
abrj-168	184	3	there	there	PRON
abrj-168	184	4	is	be	VERB
abrj-168	184	5	evidence	evidence	NOUN
abrj-168	184	6	to	to	PART
abrj-168	184	7	reject	reject	VERB
abrj-168	184	8	the	the	DET
abrj-168	184	9	null	null	ADJ
abrj-168	184	10	hypothesis	hypothesis	NOUN
abrj-168	184	11	that	that	PRON
abrj-168	184	12	changes	change	VERB
abrj-168	184	13	in	in	ADP
abrj-168	184	14	software	software	NOUN
abrj-168	184	15	products	product	NOUN
abrj-168	184	16	per	per	ADP
abrj-168	184	17	share	share	NOUN
abrj-168	184	18	(	(	PUNCT
abrj-168	184	19	sfs	sfs	ADJ
abrj-168	184	20	)	)	PUNCT
abrj-168	184	21	do	do	AUX
abrj-168	184	22	not	not	PART
abrj-168	184	23	provide	provide	VERB
abrj-168	184	24	useful	useful	ADJ
abrj-168	184	25	information	information	NOUN
abrj-168	184	26	about	about	ADP
abrj-168	184	27	future	future	ADJ
abrj-168	184	28	changes	change	NOUN
abrj-168	184	29	in	in	ADP
abrj-168	184	30	sp	sp	NOUN
abrj-168	184	31	.	.	PUNCT
abrj-168	185	1	in	in	ADP
abrj-168	185	2	summary	summary	NOUN
abrj-168	185	3	,	,	PUNCT
abrj-168	185	4	software	software	NOUN
abrj-168	185	5	products	product	NOUN
abrj-168	185	6	per	per	ADP
abrj-168	185	7	share	share	NOUN
abrj-168	185	8	(	(	PUNCT
abrj-168	185	9	sfs	sfs	PROPN
abrj-168	185	10	)	)	PUNCT
abrj-168	185	11	,	,	PUNCT
abrj-168	185	12	book	book	NOUN
abrj-168	185	13	value	value	NOUN
abrj-168	185	14	per	per	ADP
abrj-168	185	15	share	share	NOUN
abrj-168	185	16	(	(	PUNCT
abrj-168	185	17	bvs	bvs	NOUN
abrj-168	185	18	)	)	PUNCT
abrj-168	185	19	,	,	PUNCT
abrj-168	185	20	dividend	dividend	NOUN
abrj-168	185	21	per	per	ADP
abrj-168	185	22	share	share	NOUN
abrj-168	185	23	(	(	PUNCT
abrj-168	185	24	dps	dps	NOUN
abrj-168	185	25	)	)	PUNCT
abrj-168	185	26	,	,	PUNCT
abrj-168	185	27	and	and	CCONJ
abrj-168	185	28	earnings	earning	NOUN
abrj-168	185	29	per	per	ADP
abrj-168	185	30	share	share	NOUN
abrj-168	185	31	(	(	PUNCT
abrj-168	185	32	eps	eps	PROPN
abrj-168	185	33	)	)	PUNCT
abrj-168	185	34	granger	granger	NOUN
abrj-168	185	35	cause	cause	VERB
abrj-168	185	36	changes	change	NOUN
abrj-168	185	37	in	in	ADP
abrj-168	185	38	stock	stock	NOUN
abrj-168	185	39	price	price	NOUN
abrj-168	185	40	(	(	PUNCT
abrj-168	185	41	sp	sp	NOUN
abrj-168	185	42	)	)	PUNCT
abrj-168	185	43	.	.	PUNCT
abrj-168	186	1	considering	consider	VERB
abrj-168	186	2	the	the	DET
abrj-168	186	3	results	result	NOUN
abrj-168	186	4	from	from	ADP
abrj-168	186	5	correlation	correlation	NOUN
abrj-168	186	6	matrix	matrix	NOUN
abrj-168	186	7	,	,	PUNCT
abrj-168	186	8	panel	panel	NOUN
abrj-168	186	9	regression	regression	NOUN
abrj-168	186	10	model	model	NOUN
abrj-168	186	11	and	and	CCONJ
abrj-168	186	12	granger	granger	PROPN
abrj-168	186	13	causality	causality	PROPN
abrj-168	186	14	test	test	NOUN
abrj-168	186	15	,	,	PUNCT
abrj-168	186	16	we	we	PRON
abrj-168	186	17	can	can	AUX
abrj-168	186	18	except	except	AUX
abrj-168	186	19	h1	h1	NOUN
abrj-168	186	20	and	and	CCONJ
abrj-168	186	21	h4	h4	NOUN
abrj-168	186	22	.	.	PUNCT
abrj-168	187	1	sfs	sfs	PROPN
abrj-168	187	2	,	,	PUNCT
abrj-168	187	3	eps	eps	PROPN
abrj-168	187	4	,	,	PUNCT
abrj-168	187	5	bvs	bvs	PROPN
abrj-168	187	6	,	,	PUNCT
abrj-168	187	7	dps	dps	PROPN
abrj-168	187	8	have	have	VERB
abrj-168	187	9	an	an	DET
abrj-168	187	10	impact	impact	NOUN
abrj-168	187	11	on	on	ADP
abrj-168	187	12	stock	stock	NOUN
abrj-168	187	13	prices	price	NOUN
abrj-168	187	14	.	.	PUNCT
abrj-168	188	1	contrarily	contrarily	ADV
abrj-168	188	2	,	,	PUNCT
abrj-168	188	3	we	we	PRON
abrj-168	188	4	have	have	VERB
abrj-168	188	5	enough	enough	ADJ
abrj-168	188	6	evidences	evidence	NOUN
abrj-168	188	7	to	to	PART
abrj-168	188	8	reject	reject	VERB
abrj-168	188	9	h2	h2	NOUN
abrj-168	188	10	and	and	CCONJ
abrj-168	188	11	h3	h3	NOUN
abrj-168	188	12	because	because	SCONJ
abrj-168	188	13	gps	gps	NOUN
abrj-168	188	14	and	and	CCONJ
abrj-168	188	15	ips	ip	NOUN
abrj-168	188	16	have	have	VERB
abrj-168	188	17	no	no	DET
abrj-168	188	18	statistically	statistically	ADV
abrj-168	188	19	significant	significant	ADJ
abrj-168	188	20	impact	impact	NOUN
abrj-168	188	21	on	on	ADP
abrj-168	188	22	stock	stock	NOUN
abrj-168	188	23	prices	price	NOUN
abrj-168	188	24	.	.	PUNCT
abrj-168	189	1	6	6	X
abrj-168	189	2	.	.	X
abrj-168	189	3	conclusion	conclusion	VERB
abrj-168	189	4	the	the	DET
abrj-168	189	5	relevance	relevance	NOUN
abrj-168	189	6	of	of	ADP
abrj-168	189	7	accounting	accounting	NOUN
abrj-168	189	8	information	information	NOUN
abrj-168	189	9	describes	describe	VERB
abrj-168	189	10	how	how	SCONJ
abrj-168	189	11	investors	investor	NOUN
abrj-168	189	12	respond	respond	VERB
abrj-168	189	13	to	to	ADP
abrj-168	189	14	its	its	PRON
abrj-168	189	15	disclosure	disclosure	NOUN
abrj-168	189	16	.	.	PUNCT
abrj-168	190	1	this	this	DET
abrj-168	190	2	reaction	reaction	NOUN
abrj-168	190	3	demonstrates	demonstrate	VERB
abrj-168	190	4	the	the	DET
abrj-168	190	5	importance	importance	NOUN
abrj-168	190	6	of	of	ADP
abrj-168	190	7	accounting	account	VERB
abrj-168	190	8	information	information	NOUN
abrj-168	190	9	in	in	ADP
abrj-168	190	10	the	the	DET
abrj-168	190	11	investment	investment	NOUN
abrj-168	190	12	decision	decision	NOUN
abrj-168	190	13	-	-	PUNCT
abrj-168	190	14	making	make	VERB
abrj-168	190	15	process	process	NOUN
abrj-168	190	16	,	,	PUNCT
abrj-168	190	17	underscoring	underscore	VERB
abrj-168	190	18	its	its	PRON
abrj-168	190	19	value	value	NOUN
abrj-168	190	20	for	for	ADP
abrj-168	190	21	investors	investor	NOUN
abrj-168	190	22	(	(	PUNCT
abrj-168	190	23	scott	scott	PROPN
abrj-168	190	24	,	,	PUNCT
abrj-168	190	25	2015	2015	NUM
abrj-168	190	26	)	)	PUNCT
abrj-168	190	27	.	.	PUNCT
abrj-168	191	1	this	this	DET
abrj-168	191	2	empirical	empirical	ADJ
abrj-168	191	3	analysis	analysis	NOUN
abrj-168	191	4	assesses	assesse	NOUN
abrj-168	191	5	how	how	SCONJ
abrj-168	191	6	intangible	intangible	ADJ
abrj-168	191	7	assets	asset	NOUN
abrj-168	191	8	and	and	CCONJ
abrj-168	191	9	other	other	ADJ
abrj-168	191	10	accounting	accounting	NOUN
abrj-168	191	11	variables	variable	NOUN
abrj-168	191	12	affect	affect	VERB
abrj-168	191	13	the	the	DET
abrj-168	191	14	stock	stock	NOUN
abrj-168	191	15	prices	price	NOUN
abrj-168	191	16	of	of	ADP
abrj-168	191	17	non	non	ADJ
abrj-168	191	18	-	-	ADJ
abrj-168	191	19	financial	financial	ADJ
abrj-168	191	20	listed	list	VERB
abrj-168	191	21	companies	company	NOUN
abrj-168	191	22	on	on	ADP
abrj-168	191	23	the	the	DET
abrj-168	191	24	bulgarian	bulgarian	ADJ
abrj-168	191	25	stock	stock	NOUN
abrj-168	191	26	exchange	exchange	NOUN
abrj-168	191	27	between	between	ADP
abrj-168	191	28	2015	2015	NUM
abrj-168	191	29	and	and	CCONJ
abrj-168	191	30	2022	2022	NUM
abrj-168	191	31	.	.	PUNCT
abrj-168	192	1	the	the	DET
abrj-168	192	2	study	study	NOUN
abrj-168	192	3	employs	employ	VERB
abrj-168	192	4	descriptive	descriptive	ADJ
abrj-168	192	5	statistics	statistic	NOUN
abrj-168	192	6	,	,	PUNCT
abrj-168	192	7	correlation	correlation	NOUN
abrj-168	192	8	analysis	analysis	NOUN
abrj-168	192	9	,	,	PUNCT
abrj-168	192	10	panel	panel	NOUN
abrj-168	192	11	regression	regression	NOUN
abrj-168	192	12	models	model	NOUN
abrj-168	192	13	,	,	PUNCT
abrj-168	192	14	and	and	CCONJ
abrj-168	192	15	granger	granger	PROPN
abrj-168	192	16	causality	causality	NOUN
abrj-168	192	17	tests	test	NOUN
abrj-168	192	18	,	,	PUNCT
abrj-168	192	19	to	to	PART
abrj-168	192	20	test	test	VERB
abrj-168	192	21	the	the	DET
abrj-168	192	22	relationships	relationship	NOUN
abrj-168	192	23	between	between	ADP
abrj-168	192	24	stock	stock	NOUN
abrj-168	192	25	prices	price	NOUN
abrj-168	192	26	and	and	CCONJ
abrj-168	192	27	key	key	ADJ
abrj-168	192	28	accounting	accounting	NOUN
abrj-168	192	29	variables	variable	NOUN
abrj-168	192	30	.	.	PUNCT
abrj-168	193	1	the	the	DET
abrj-168	193	2	results	result	NOUN
abrj-168	193	3	of	of	ADP
abrj-168	193	4	the	the	DET
abrj-168	193	5	descriptive	descriptive	ADJ
abrj-168	193	6	statistics	statistic	NOUN
abrj-168	193	7	reveal	reveal	VERB
abrj-168	193	8	upward	upward	ADJ
abrj-168	193	9	trends	trend	NOUN
abrj-168	193	10	in	in	ADP
abrj-168	193	11	software	software	NOUN
abrj-168	193	12	products	product	NOUN
abrj-168	193	13	per	per	ADP
abrj-168	193	14	share	share	NOUN
abrj-168	193	15	(	(	PUNCT
abrj-168	193	16	sfs	sfs	PROPN
abrj-168	193	17	)	)	PUNCT
abrj-168	193	18	from	from	ADP
abrj-168	193	19	2018	2018	NUM
abrj-168	193	20	-	-	SYM
abrj-168	193	21	2022	2022	NUM
abrj-168	193	22	,	,	PUNCT
abrj-168	193	23	while	while	SCONJ
abrj-168	193	24	intellectual	intellectual	ADJ
abrj-168	193	25	property	property	NOUN
abrj-168	193	26	per	per	ADP
abrj-168	193	27	share	share	NOUN
abrj-168	193	28	(	(	PUNCT
abrj-168	193	29	ips	ips	PROPN
abrj-168	193	30	)	)	PUNCT
abrj-168	193	31	and	and	CCONJ
abrj-168	193	32	goodwill	goodwill	NOUN
abrj-168	193	33	per	per	ADP
abrj-168	193	34	share	share	NOUN
abrj-168	193	35	(	(	PUNCT
abrj-168	193	36	gps	gps	PROPN
abrj-168	193	37	)	)	PUNCT
abrj-168	193	38	remain	remain	VERB
abrj-168	193	39	relatively	relatively	ADV
abrj-168	193	40	stable	stable	ADJ
abrj-168	193	41	.	.	PUNCT
abrj-168	194	1	the	the	DET
abrj-168	194	2	highest	high	ADJ
abrj-168	194	3	mean	mean	ADJ
abrj-168	194	4	value	value	NOUN
abrj-168	194	5	is	be	AUX
abrj-168	194	6	observed	observe	VERB
abrj-168	194	7	for	for	ADP
abrj-168	194	8	book	book	NOUN
abrj-168	194	9	value	value	NOUN
abrj-168	194	10	per	per	ADP
abrj-168	194	11	share	share	NOUN
abrj-168	194	12	(	(	PUNCT
abrj-168	194	13	bvs	bvs	PROPN
abrj-168	194	14	)	)	PUNCT
abrj-168	194	15	,	,	PUNCT
abrj-168	194	16	indicating	indicate	VERB
abrj-168	194	17	its	its	PRON
abrj-168	194	18	significance	significance	NOUN
abrj-168	194	19	in	in	ADP
abrj-168	194	20	market	market	NOUN
abrj-168	194	21	valuation	valuation	NOUN
abrj-168	194	22	.	.	PUNCT
abrj-168	195	1	correlation	correlation	NOUN
abrj-168	195	2	analysis	analysis	NOUN
abrj-168	195	3	reveals	reveal	VERB
abrj-168	195	4	a	a	DET
abrj-168	195	5	moderate	moderate	ADJ
abrj-168	195	6	positive	positive	ADJ
abrj-168	195	7	relationship	relationship	NOUN
abrj-168	195	8	between	between	ADP
abrj-168	195	9	stock	stock	NOUN
abrj-168	195	10	prices	price	NOUN
abrj-168	195	11	(	(	PUNCT
abrj-168	195	12	sp	sp	NOUN
abrj-168	195	13	)	)	PUNCT
abrj-168	195	14	and	and	CCONJ
abrj-168	195	15	variables	variable	NOUN
abrj-168	195	16	such	such	ADJ
abrj-168	195	17	as	as	ADP
abrj-168	195	18	dividend	dividend	NOUN
abrj-168	195	19	per	per	ADP
abrj-168	195	20	share	share	NOUN
abrj-168	195	21	(	(	PUNCT
abrj-168	195	22	dps	dps	NOUN
abrj-168	195	23	)	)	PUNCT
abrj-168	195	24	,	,	PUNCT
abrj-168	195	25	book	book	NOUN
abrj-168	195	26	value	value	NOUN
abrj-168	195	27	per	per	ADP
abrj-168	195	28	share	share	NOUN
abrj-168	195	29	(	(	PUNCT
abrj-168	195	30	bvs	bvs	NOUN
abrj-168	195	31	)	)	PUNCT
abrj-168	195	32	,	,	PUNCT
abrj-168	195	33	and	and	CCONJ
abrj-168	195	34	software	software	NOUN
abrj-168	195	35	products	product	NOUN
abrj-168	195	36	per	per	ADP
abrj-168	195	37	share	share	NOUN
abrj-168	195	38	(	(	PUNCT
abrj-168	195	39	sfs	sfs	PROPN
abrj-168	195	40	)	)	PUNCT
abrj-168	195	41	.	.	PUNCT
abrj-168	196	1	the	the	DET
abrj-168	196	2	results	result	NOUN
abrj-168	196	3	of	of	ADP
abrj-168	196	4	the	the	DET
abrj-168	196	5	panel	panel	NOUN
abrj-168	196	6	regression	regression	NOUN
abrj-168	196	7	model	model	NOUN
abrj-168	196	8	show	show	VERB
abrj-168	196	9	that	that	SCONJ
abrj-168	196	10	software	software	NOUN
abrj-168	196	11	products	product	NOUN
abrj-168	196	12	per	per	ADP
abrj-168	196	13	share	share	NOUN
abrj-168	196	14	(	(	PUNCT
abrj-168	196	15	sfs	sfs	PROPN
abrj-168	196	16	)	)	PUNCT
abrj-168	196	17	,	,	PUNCT
abrj-168	196	18	book	book	NOUN
abrj-168	196	19	value	value	NOUN
abrj-168	196	20	per	per	ADP
abrj-168	196	21	share	share	NOUN
abrj-168	196	22	(	(	PUNCT
abrj-168	196	23	bvs	bvs	NOUN
abrj-168	196	24	)	)	PUNCT
abrj-168	196	25	,	,	PUNCT
abrj-168	196	26	earnings	earning	NOUN
abrj-168	196	27	per	per	ADP
abrj-168	196	28	share	share	NOUN
abrj-168	196	29	(	(	PUNCT
abrj-168	196	30	eps	eps	PROPN
abrj-168	196	31	)	)	PUNCT
abrj-168	196	32	,	,	PUNCT
abrj-168	196	33	and	and	CCONJ
abrj-168	196	34	dividend	dividend	NOUN
abrj-168	196	35	per	per	ADP
abrj-168	196	36	share	share	NOUN
abrj-168	196	37	(	(	PUNCT
abrj-168	196	38	dps	dps	NOUN
abrj-168	196	39	)	)	PUNCT
abrj-168	196	40	are	be	AUX
abrj-168	196	41	statistically	statistically	ADV
abrj-168	196	42	significant	significant	ADJ
abrj-168	196	43	predictors	predictor	NOUN
abrj-168	196	44	of	of	ADP
abrj-168	196	45	stock	stock	NOUN
abrj-168	196	46	prices	price	NOUN
abrj-168	196	47	.	.	PUNCT
abrj-168	197	1	the	the	DET
abrj-168	197	2	study	study	NOUN
abrj-168	197	3	affirms	affirm	VERB
abrj-168	197	4	that	that	SCONJ
abrj-168	197	5	these	these	DET
abrj-168	197	6	accounting	accounting	NOUN
abrj-168	197	7	variables	variable	NOUN
abrj-168	197	8	are	be	AUX
abrj-168	197	9	beneficial	beneficial	ADJ
abrj-168	197	10	for	for	ADP
abrj-168	197	11	investors	investor	NOUN
abrj-168	197	12	and	and	CCONJ
abrj-168	197	13	analysts	analyst	NOUN
abrj-168	197	14	in	in	ADP
abrj-168	197	15	examining	examine	VERB
abrj-168	197	16	and	and	CCONJ
abrj-168	197	17	assessing	assess	VERB
abrj-168	197	18	companies	company	NOUN
abrj-168	197	19	across	across	ADP
abrj-168	197	20	various	various	ADJ
abrj-168	197	21	sectors	sector	NOUN
abrj-168	197	22	,	,	PUNCT
abrj-168	197	23	thereby	thereby	ADV
abrj-168	197	24	aiding	aid	VERB
abrj-168	197	25	informed	informed	ADJ
abrj-168	197	26	economic	economic	ADJ
abrj-168	197	27	decision	decision	NOUN
abrj-168	197	28	-	-	PUNCT
abrj-168	197	29	making	making	NOUN
abrj-168	197	30	.	.	PUNCT
abrj-168	198	1	the	the	DET
abrj-168	198	2	study	study	NOUN
abrj-168	198	3	results	result	NOUN
abrj-168	198	4	demonstrate	demonstrate	VERB
abrj-168	198	5	the	the	DET
abrj-168	198	6	value	value	NOUN
abrj-168	198	7	of	of	ADP
abrj-168	198	8	accounting	accounting	NOUN
abrj-168	198	9	information	information	NOUN
abrj-168	198	10	for	for	ADP
abrj-168	198	11	investors	investor	NOUN
abrj-168	198	12	,	,	PUNCT
abrj-168	198	13	albeit	albeit	SCONJ
abrj-168	198	14	with	with	ADP
abrj-168	198	15	considerable	considerable	ADJ
abrj-168	198	16	variation	variation	NOUN
abrj-168	198	17	over	over	ADP
abrj-168	198	18	time	time	NOUN
abrj-168	198	19	and	and	CCONJ
abrj-168	198	20	among	among	ADP
abrj-168	198	21	different	different	ADJ
abrj-168	198	22	companies	company	NOUN
abrj-168	198	23	.	.	PUNCT
abrj-168	199	1	however	however	ADV
abrj-168	199	2	,	,	PUNCT
abrj-168	199	3	the	the	DET
abrj-168	199	4	results	result	NOUN
abrj-168	199	5	also	also	ADV
abrj-168	199	6	reveal	reveal	VERB
abrj-168	199	7	that	that	SCONJ
abrj-168	199	8	intellectual	intellectual	ADJ
abrj-168	199	9	asian	asian	ADJ
abrj-168	199	10	business	business	PROPN
abrj-168	199	11	research	research	NOUN
abrj-168	199	12	journal	journal	NOUN
abrj-168	199	13	,	,	PUNCT
abrj-168	199	14	2024	2024	NUM
abrj-168	199	15	,	,	PUNCT
abrj-168	199	16	9	9	NUM
abrj-168	199	17	:	:	SYM
abrj-168	199	18	16	16	NUM
abrj-168	199	19	-	-	SYM
abrj-168	199	20	23	23	NUM
abrj-168	199	21	23	23	NUM
abrj-168	199	22	©	©	ADP
abrj-168	199	23	2024	2024	NUM
abrj-168	199	24	by	by	ADP
abrj-168	199	25	the	the	DET
abrj-168	199	26	author	author	NOUN
abrj-168	199	27	;	;	PUNCT
abrj-168	199	28	licensee	licensee	NOUN
abrj-168	199	29	eastern	eastern	ADJ
abrj-168	199	30	centre	centre	NOUN
abrj-168	199	31	of	of	ADP
abrj-168	199	32	science	science	NOUN
abrj-168	199	33	and	and	CCONJ
abrj-168	199	34	education	education	NOUN
abrj-168	199	35	,	,	PUNCT
abrj-168	199	36	usa	usa	PROPN
abrj-168	199	37	property	property	NOUN
abrj-168	199	38	per	per	ADP
abrj-168	199	39	share	share	NOUN
abrj-168	199	40	(	(	PUNCT
abrj-168	199	41	ips	ips	PROPN
abrj-168	199	42	)	)	PUNCT
abrj-168	199	43	and	and	CCONJ
abrj-168	199	44	goodwill	goodwill	NOUN
abrj-168	199	45	per	per	ADP
abrj-168	199	46	share	share	NOUN
abrj-168	199	47	(	(	PUNCT
abrj-168	199	48	gps	gps	PROPN
abrj-168	199	49	)	)	PUNCT
abrj-168	199	50	lack	lack	NOUN
abrj-168	199	51	statistical	statistical	ADJ
abrj-168	199	52	significance	significance	NOUN
abrj-168	199	53	,	,	PUNCT
abrj-168	199	54	challenging	challenge	VERB
abrj-168	199	55	the	the	DET
abrj-168	199	56	hypotheses	hypothesis	NOUN
abrj-168	199	57	positing	posit	VERB
abrj-168	199	58	their	their	PRON
abrj-168	199	59	impact	impact	NOUN
abrj-168	199	60	on	on	ADP
abrj-168	199	61	stock	stock	NOUN
abrj-168	199	62	prices	price	NOUN
abrj-168	199	63	.	.	PUNCT
abrj-168	200	1	additionally	additionally	ADV
abrj-168	200	2	,	,	PUNCT
abrj-168	200	3	the	the	DET
abrj-168	200	4	results	result	NOUN
abrj-168	200	5	from	from	ADP
abrj-168	200	6	the	the	DET
abrj-168	200	7	granger	granger	PROPN
abrj-168	200	8	causality	causality	PROPN
abrj-168	200	9	test	test	NOUN
abrj-168	200	10	validated	validate	VERB
abrj-168	200	11	the	the	DET
abrj-168	200	12	findings	finding	NOUN
abrj-168	200	13	from	from	ADP
abrj-168	200	14	the	the	DET
abrj-168	200	15	previous	previous	ADJ
abrj-168	200	16	tests	test	NOUN
abrj-168	200	17	(	(	PUNCT
abrj-168	200	18	correlation	correlation	NOUN
abrj-168	200	19	matrix	matrix	NOUN
abrj-168	200	20	and	and	CCONJ
abrj-168	200	21	panel	panel	NOUN
abrj-168	200	22	regression	regression	NOUN
abrj-168	200	23	model	model	NOUN
abrj-168	200	24	)	)	PUNCT
abrj-168	200	25	.	.	PUNCT
abrj-168	201	1	in	in	ADP
abrj-168	201	2	summary	summary	NOUN
abrj-168	201	3	,	,	PUNCT
abrj-168	201	4	based	base	VERB
abrj-168	201	5	on	on	ADP
abrj-168	201	6	the	the	DET
abrj-168	201	7	results	result	NOUN
abrj-168	201	8	obtained	obtain	VERB
abrj-168	201	9	,	,	PUNCT
abrj-168	201	10	hypothesis	hypothesis	NOUN
abrj-168	201	11	1	1	NUM
abrj-168	201	12	(	(	PUNCT
abrj-168	201	13	h1	h1	PROPN
abrj-168	201	14	)	)	PUNCT
abrj-168	201	15	stating	state	VERB
abrj-168	201	16	that	that	SCONJ
abrj-168	201	17	computer	computer	NOUN
abrj-168	201	18	software	software	NOUN
abrj-168	201	19	assets	asset	NOUN
abrj-168	201	20	have	have	VERB
abrj-168	201	21	a	a	DET
abrj-168	201	22	significant	significant	ADJ
abrj-168	201	23	influence	influence	NOUN
abrj-168	201	24	on	on	ADP
abrj-168	201	25	the	the	DET
abrj-168	201	26	share	share	NOUN
abrj-168	201	27	prices	price	NOUN
abrj-168	201	28	of	of	ADP
abrj-168	201	29	listed	list	VERB
abrj-168	201	30	companies	company	NOUN
abrj-168	201	31	in	in	ADP
abrj-168	201	32	bulgaria	bulgaria	PROPN
abrj-168	201	33	is	be	AUX
abrj-168	201	34	accepted	accept	VERB
abrj-168	201	35	.	.	PUNCT
abrj-168	202	1	hypothesis	hypothesis	NOUN
abrj-168	202	2	2	2	NUM
abrj-168	202	3	(	(	PUNCT
abrj-168	202	4	h2	h2	NOUN
abrj-168	202	5	)	)	PUNCT
abrj-168	202	6	positing	posit	VERB
abrj-168	202	7	that	that	SCONJ
abrj-168	202	8	intellectual	intellectual	ADJ
abrj-168	202	9	property	property	NOUN
abrj-168	202	10	rights	right	NOUN
abrj-168	202	11	have	have	VERB
abrj-168	202	12	a	a	DET
abrj-168	202	13	significant	significant	ADJ
abrj-168	202	14	influence	influence	NOUN
abrj-168	202	15	on	on	ADP
abrj-168	202	16	the	the	DET
abrj-168	202	17	share	share	NOUN
abrj-168	202	18	prices	price	NOUN
abrj-168	202	19	of	of	ADP
abrj-168	202	20	listed	list	VERB
abrj-168	202	21	companies	company	NOUN
abrj-168	202	22	in	in	ADP
abrj-168	202	23	bulgaria	bulgaria	PROPN
abrj-168	202	24	is	be	AUX
abrj-168	202	25	rejected	reject	VERB
abrj-168	202	26	.	.	PUNCT
abrj-168	203	1	hypothesis	hypothesis	NOUN
abrj-168	203	2	3	3	NUM
abrj-168	203	3	(	(	PUNCT
abrj-168	203	4	h3	h3	NOUN
abrj-168	203	5	)	)	PUNCT
abrj-168	203	6	that	that	SCONJ
abrj-168	203	7	goodwill	goodwill	NOUN
abrj-168	203	8	has	have	AUX
abrj-168	203	9	a	a	DET
abrj-168	203	10	significant	significant	ADJ
abrj-168	203	11	influence	influence	NOUN
abrj-168	203	12	on	on	ADP
abrj-168	203	13	the	the	DET
abrj-168	203	14	share	share	NOUN
abrj-168	203	15	prices	price	NOUN
abrj-168	203	16	of	of	ADP
abrj-168	203	17	listed	list	VERB
abrj-168	203	18	companies	company	NOUN
abrj-168	203	19	in	in	ADP
abrj-168	203	20	bulgaria	bulgaria	PROPN
abrj-168	203	21	is	be	AUX
abrj-168	203	22	rejected	reject	VERB
abrj-168	203	23	.	.	PUNCT
abrj-168	204	1	hypothesis	hypothesis	NOUN
abrj-168	204	2	4	4	NUM
abrj-168	204	3	(	(	PUNCT
abrj-168	204	4	h4	h4	PROPN
abrj-168	204	5	)	)	PUNCT
abrj-168	204	6	suggesting	suggest	VERB
abrj-168	204	7	that	that	SCONJ
abrj-168	204	8	earnings	earning	NOUN
abrj-168	204	9	per	per	ADP
abrj-168	204	10	share	share	NOUN
abrj-168	204	11	,	,	PUNCT
abrj-168	204	12	book	book	NOUN
abrj-168	204	13	value	value	NOUN
abrj-168	204	14	per	per	ADP
abrj-168	204	15	share	share	NOUN
abrj-168	204	16	,	,	PUNCT
abrj-168	204	17	and	and	CCONJ
abrj-168	204	18	dividend	dividend	NOUN
abrj-168	204	19	per	per	ADP
abrj-168	204	20	share	share	NOUN
abrj-168	204	21	have	have	VERB
abrj-168	204	22	a	a	DET
abrj-168	204	23	significant	significant	ADJ
abrj-168	204	24	influence	influence	NOUN
abrj-168	204	25	on	on	ADP
abrj-168	204	26	the	the	DET
abrj-168	204	27	share	share	NOUN
abrj-168	204	28	prices	price	NOUN
abrj-168	204	29	of	of	ADP
abrj-168	204	30	listed	list	VERB
abrj-168	204	31	companies	company	NOUN
abrj-168	204	32	in	in	ADP
abrj-168	204	33	bulgaria	bulgaria	PROPN
abrj-168	204	34	is	be	AUX
abrj-168	204	35	accepted	accept	VERB
abrj-168	204	36	.	.	PUNCT
abrj-168	205	1	this	this	DET
abrj-168	205	2	research	research	NOUN
abrj-168	205	3	gives	give	VERB
abrj-168	205	4	practical	practical	ADJ
abrj-168	205	5	insights	insight	NOUN
abrj-168	205	6	into	into	ADP
abrj-168	205	7	the	the	DET
abrj-168	205	8	bulgarian	bulgarian	ADJ
abrj-168	205	9	stock	stock	NOUN
abrj-168	205	10	market	market	NOUN
abrj-168	205	11	and	and	CCONJ
abrj-168	205	12	the	the	DET
abrj-168	205	13	findings	finding	NOUN
abrj-168	205	14	help	help	VERB
abrj-168	205	15	investors	investor	NOUN
abrj-168	205	16	,	,	PUNCT
abrj-168	205	17	policymakers	policymaker	NOUN
abrj-168	205	18	,	,	PUNCT
abrj-168	205	19	and	and	CCONJ
abrj-168	205	20	analysts	analyst	NOUN
abrj-168	205	21	better	well	ADV
abrj-168	205	22	understand	understand	VERB
abrj-168	205	23	the	the	DET
abrj-168	205	24	factors	factor	NOUN
abrj-168	205	25	shaping	shape	VERB
abrj-168	205	26	stock	stock	NOUN
abrj-168	205	27	prices	price	NOUN
abrj-168	205	28	.	.	PUNCT
abrj-168	206	1	the	the	DET
abrj-168	206	2	primary	primary	ADJ
abrj-168	206	3	focus	focus	NOUN
abrj-168	206	4	for	for	ADP
abrj-168	206	5	future	future	ADJ
abrj-168	206	6	research	research	NOUN
abrj-168	206	7	related	relate	VERB
abrj-168	206	8	to	to	ADP
abrj-168	206	9	this	this	DET
abrj-168	206	10	issue	issue	NOUN
abrj-168	206	11	involves	involve	VERB
abrj-168	206	12	exploring	explore	VERB
abrj-168	206	13	the	the	DET
abrj-168	206	14	application	application	NOUN
abrj-168	206	15	of	of	ADP
abrj-168	206	16	artificial	artificial	ADJ
abrj-168	206	17	intelligence	intelligence	NOUN
abrj-168	206	18	(	(	PUNCT
abrj-168	206	19	ai	ai	NOUN
abrj-168	206	20	)	)	PUNCT
abrj-168	206	21	in	in	ADP
abrj-168	206	22	financial	financial	ADJ
abrj-168	206	23	reporting	reporting	NOUN
abrj-168	206	24	and	and	CCONJ
abrj-168	206	25	forecasting	forecasting	NOUN
abrj-168	206	26	,	,	PUNCT
abrj-168	206	27	leveraging	leverage	VERB
abrj-168	206	28	ai	ai	NOUN
abrj-168	206	29	techniques	technique	NOUN
abrj-168	206	30	,	,	PUNCT
abrj-168	206	31	such	such	ADJ
abrj-168	206	32	as	as	ADP
abrj-168	206	33	machine	machine	NOUN
abrj-168	206	34	learning	learn	VERB
abrj-168	206	35	algorithms	algorithm	NOUN
abrj-168	206	36	and	and	CCONJ
abrj-168	206	37	natural	natural	ADJ
abrj-168	206	38	language	language	NOUN
abrj-168	206	39	processing	processing	NOUN
abrj-168	206	40	.	.	PUNCT
abrj-168	207	1	references	reference	NOUN
abrj-168	207	2	abdulhadi	abdulhadi	PROPN
abrj-168	207	3	,	,	PUNCT
abrj-168	207	4	k.	k.	PROPN
abrj-168	207	5	,	,	PUNCT
abrj-168	207	6	dashtbayaz	dashtbayaz	NOUN
abrj-168	207	7	,	,	PUNCT
abrj-168	207	8	m.	m.	NOUN
abrj-168	207	9	&	&	CCONJ
abrj-168	207	10	salehi	salehi	PROPN
abrj-168	207	11	,	,	PUNCT
abrj-168	207	12	m.	m.	NOUN
abrj-168	207	13	(	(	PUNCT
abrj-168	207	14	2022	2022	NUM
abrj-168	207	15	)	)	PUNCT
abrj-168	207	16	.	.	PUNCT
abrj-168	208	1	comparing	compare	VERB
abrj-168	208	2	the	the	DET
abrj-168	208	3	effect	effect	NOUN
abrj-168	208	4	of	of	ADP
abrj-168	208	5	intangible	intangible	ADJ
abrj-168	208	6	assets	asset	NOUN
abrj-168	208	7	and	and	CCONJ
abrj-168	208	8	macroeconomic	macroeconomic	ADJ
abrj-168	208	9	parameters	parameter	NOUN
abrj-168	208	10	on	on	ADP
abrj-168	208	11	the	the	DET
abrj-168	208	12	stock	stock	NOUN
abrj-168	208	13	prices	price	NOUN
abrj-168	208	14	in	in	ADP
abrj-168	208	15	firms	firm	NOUN
abrj-168	208	16	listed	list	VERB
abrj-168	208	17	on	on	ADP
abrj-168	208	18	the	the	DET
abrj-168	208	19	stock	stock	NOUN
abrj-168	208	20	exchange	exchange	NOUN
abrj-168	208	21	of	of	ADP
abrj-168	208	22	iran	iran	PROPN
abrj-168	208	23	,	,	PUNCT
abrj-168	208	24	saudi	saudi	PROPN
abrj-168	208	25	arabia	arabia	PROPN
abrj-168	208	26	and	and	CCONJ
abrj-168	208	27	iraq	iraq	PROPN
abrj-168	208	28	.	.	PUNCT
abrj-168	209	1	cemjp	cemjp	PROPN
abrj-168	209	2	,	,	PUNCT
abrj-168	209	3	vol.30	vol.30	NOUN
abrj-168	209	4	,	,	PUNCT
abrj-168	209	5	no.4	no.4	PROPN
abrj-168	209	6	,	,	PUNCT
abrj-168	209	7	pp	pp	X
abrj-168	209	8	.	.	PUNCT
abrj-168	210	1	52–76	52–76	NUM
abrj-168	210	2	.	.	PUNCT
abrj-168	210	3	retrieved	retrieve	VERB
abrj-168	210	4	from	from	ADP
abrj-168	210	5	https://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/4	https://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/4	PROPN
abrj-168	210	6	al	al	PROPN
abrj-168	210	7	-	-	PUNCT
abrj-168	210	8	ani	ani	NOUN
abrj-168	210	9	,	,	PUNCT
abrj-168	210	10	m.	m.	NOUN
abrj-168	210	11	k.	k.	PROPN
abrj-168	210	12	,	,	PUNCT
abrj-168	210	13	&	&	CCONJ
abrj-168	210	14	tawfik	tawfik	ADV
abrj-168	210	15	,	,	PUNCT
abrj-168	210	16	o.	o.	PROPN
abrj-168	210	17	i.	i.	PROPN
abrj-168	210	18	(	(	PUNCT
abrj-168	210	19	2021	2021	NUM
abrj-168	210	20	)	)	PUNCT
abrj-168	210	21	.	.	PUNCT
abrj-168	211	1	effect	effect	NOUN
abrj-168	211	2	of	of	ADP
abrj-168	211	3	intangible	intangible	ADJ
abrj-168	211	4	assets	asset	NOUN
abrj-168	211	5	on	on	ADP
abrj-168	211	6	the	the	DET
abrj-168	211	7	value	value	NOUN
abrj-168	211	8	relevance	relevance	NOUN
abrj-168	211	9	of	of	ADP
abrj-168	211	10	accounting	accounting	NOUN
abrj-168	211	11	information	information	NOUN
abrj-168	211	12	:	:	PUNCT
abrj-168	211	13	evidence	evidence	NOUN
abrj-168	211	14	from	from	ADP
abrj-168	211	15	emerging	emerge	VERB
abrj-168	211	16	markets	market	NOUN
abrj-168	211	17	.	.	PUNCT
abrj-168	212	1	journal	journal	NOUN
abrj-168	212	2	of	of	ADP
abrj-168	212	3	asian	asian	ADJ
abrj-168	212	4	finance	finance	NOUN
abrj-168	212	5	,	,	PUNCT
abrj-168	212	6	economics	economic	NOUN
abrj-168	212	7	and	and	CCONJ
abrj-168	212	8	business	business	NOUN
abrj-168	212	9	,	,	PUNCT
abrj-168	212	10	vol	vol	NOUN
abrj-168	212	11	.	.	PROPN
abrj-168	212	12	8	8	NUM
abrj-168	212	13	,	,	PUNCT
abrj-168	212	14	no	no	INTJ
abrj-168	212	15	.	.	NOUN
abrj-168	212	16	2	2	NUM
abrj-168	212	17	,	,	PUNCT
abrj-168	212	18	pp	pp	ADJ
abrj-168	212	19	.	.	PUNCT
abrj-168	213	1	0387–0399	0387–0399	NOUN
abrj-168	213	2	.	.	PUNCT
abrj-168	214	1	https://doi.org/10.13106/jafeb.2021.vol8.no2.0387	https://doi.org/10.13106/jafeb.2021.vol8.no2.0387	PROPN
abrj-168	214	2	almumani	almumani	PROPN
abrj-168	214	3	,	,	PUNCT
abrj-168	214	4	m.	m.	NOUN
abrj-168	214	5	a.	a.	NOUN
abrj-168	214	6	(	(	PUNCT
abrj-168	214	7	2014	2014	NUM
abrj-168	214	8	)	)	PUNCT
abrj-168	214	9	.	.	PUNCT
abrj-168	215	1	determinants	determinant	NOUN
abrj-168	215	2	of	of	ADP
abrj-168	215	3	equity	equity	NOUN
abrj-168	215	4	share	share	NOUN
abrj-168	215	5	prices	price	NOUN
abrj-168	215	6	of	of	ADP
abrj-168	215	7	the	the	DET
abrj-168	215	8	listed	list	VERB
abrj-168	215	9	banks	bank	NOUN
abrj-168	215	10	in	in	ADP
abrj-168	215	11	amman	amman	PROPN
abrj-168	215	12	stock	stock	PROPN
abrj-168	215	13	exchange	exchange	PROPN
abrj-168	215	14	:	:	PUNCT
abrj-168	215	15	quantitative	quantitative	ADJ
abrj-168	215	16	approach	approach	NOUN
abrj-168	215	17	,	,	PUNCT
abrj-168	215	18	international	international	ADJ
abrj-168	215	19	journal	journal	NOUN
abrj-168	215	20	of	of	ADP
abrj-168	215	21	business	business	NOUN
abrj-168	215	22	and	and	CCONJ
abrj-168	215	23	social	social	ADJ
abrj-168	215	24	science	science	NOUN
abrj-168	215	25	,	,	PUNCT
abrj-168	215	26	vol.5	vol.5	X
abrj-168	215	27	,	,	PUNCT
abrj-168	215	28	no.1	no.1	NUM
abrj-168	215	29	,	,	PUNCT
abrj-168	215	30	pp	pp	ADJ
abrj-168	215	31	.	.	PUNCT
abrj-168	216	1	91	91	NUM
abrj-168	216	2	-	-	SYM
abrj-168	216	3	104	104	NUM
abrj-168	216	4	.	.	PUNCT
abrj-168	216	5	https://doi.org/10.3126/pravaha.v26i1.41648	https://doi.org/10.3126/pravaha.v26i1.41648	PROPN
abrj-168	216	6	andersson	andersson	PROPN
abrj-168	216	7	,	,	PUNCT
abrj-168	216	8	m.	m.	PROPN
abrj-168	216	9	&	&	CCONJ
abrj-168	216	10	saiz	saiz	PROPN
abrj-168	216	11	,	,	PUNCT
abrj-168	216	12	l.	l.	PROPN
abrj-168	216	13	(	(	PUNCT
abrj-168	216	14	2018	2018	NUM
abrj-168	216	15	)	)	PUNCT
abrj-168	216	16	.	.	PUNCT
abrj-168	217	1	investment	investment	NOUN
abrj-168	217	2	in	in	ADP
abrj-168	217	3	intangible	intangible	ADJ
abrj-168	217	4	assets	asset	NOUN
abrj-168	217	5	in	in	ADP
abrj-168	217	6	the	the	DET
abrj-168	217	7	euro	euro	PROPN
abrj-168	217	8	area	area	NOUN
abrj-168	217	9	,	,	PUNCT
abrj-168	217	10	economic	economic	ADJ
abrj-168	217	11	bulletin	bulletin	NOUN
abrj-168	217	12	boxes	box	NOUN
abrj-168	217	13	,	,	PUNCT
abrj-168	217	14	european	european	PROPN
abrj-168	217	15	central	central	PROPN
abrj-168	217	16	bank	bank	PROPN
abrj-168	217	17	,	,	PUNCT
abrj-168	217	18	7	7	NUM
abrj-168	217	19	.	.	X
abrj-168	217	20	aulia	aulia	PROPN
abrj-168	217	21	,	,	PUNCT
abrj-168	217	22	f.	f.	PROPN
abrj-168	217	23	,	,	PUNCT
abrj-168	217	24	koeswayo	koeswayo	PROPN
abrj-168	217	25	,	,	PUNCT
abrj-168	217	26	p.	p.	PROPN
abrj-168	217	27	,	,	PUNCT
abrj-168	217	28	&	&	CCONJ
abrj-168	217	29	bede	bede	PROPN
abrj-168	217	30	,	,	PUNCT
abrj-168	217	31	d.	d.	PROPN
abrj-168	217	32	(	(	PUNCT
abrj-168	217	33	2020	2020	NUM
abrj-168	217	34	)	)	PUNCT
abrj-168	217	35	.	.	PUNCT
abrj-168	218	1	relevance	relevance	NOUN
abrj-168	218	2	of	of	ADP
abrj-168	218	3	intangible	intangible	ADJ
abrj-168	218	4	asset	asset	NOUN
abrj-168	218	5	,	,	PUNCT
abrj-168	218	6	equity	equity	NOUN
abrj-168	218	7	book	book	NOUN
abrj-168	218	8	,	,	PUNCT
abrj-168	218	9	and	and	CCONJ
abrj-168	218	10	earning	earn	VERB
abrj-168	218	11	value	value	NOUN
abrj-168	218	12	on	on	ADP
abrj-168	218	13	stock	stock	NOUN
abrj-168	218	14	price	price	NOUN
abrj-168	218	15	in	in	ADP
abrj-168	218	16	information	information	NOUN
abrj-168	218	17	technology	technology	NOUN
abrj-168	218	18	era	era	NOUN
abrj-168	218	19	,	,	PUNCT
abrj-168	218	20	journal	journal	NOUN
abrj-168	218	21	of	of	ADP
abrj-168	218	22	accounting	accounting	NOUN
abrj-168	218	23	auditing	auditing	NOUN
abrj-168	218	24	and	and	CCONJ
abrj-168	218	25	business	business	NOUN
abrj-168	218	26	,	,	PUNCT
abrj-168	218	27	vol	vol	NOUN
abrj-168	218	28	.	.	PROPN
abrj-168	218	29	3	3	NUM
abrj-168	219	1	no	no	NOUN
abrj-168	219	2	.	.	NOUN
abrj-168	220	1	1	1	NUM
abrj-168	220	2	,	,	PUNCT
abrj-168	220	3	pp	pp	ADJ
abrj-168	220	4	.	.	PUNCT
abrj-168	221	1	135	135	NUM
abrj-168	221	2	-	-	SYM
abrj-168	221	3	146	146	NUM
abrj-168	221	4	.	.	PUNCT
abrj-168	222	1	basheva	basheva	PROPN
abrj-168	222	2	,	,	PUNCT
abrj-168	222	3	s.	s.	PROPN
abrj-168	222	4	(	(	PUNCT
abrj-168	222	5	2017	2017	NUM
abrj-168	222	6	)	)	PUNCT
abrj-168	222	7	.	.	PUNCT
abrj-168	223	1	advantages	advantage	NOUN
abrj-168	223	2	,	,	PUNCT
abrj-168	223	3	disadvantages	disadvantage	NOUN
abrj-168	223	4	and	and	CCONJ
abrj-168	223	5	general	general	ADJ
abrj-168	223	6	characteristics	characteristic	NOUN
abrj-168	223	7	of	of	ADP
abrj-168	223	8	principles	principle	NOUN
abrj-168	223	9	-	-	PUNCT
abrj-168	223	10	based	base	VERB
abrj-168	223	11	accounting	accounting	NOUN
abrj-168	223	12	standards	standard	NOUN
abrj-168	223	13	.	.	PUNCT
abrj-168	224	1	issues	issue	NOUN
abrj-168	224	2	in	in	ADP
abrj-168	224	3	the	the	DET
abrj-168	224	4	development	development	NOUN
abrj-168	224	5	of	of	ADP
abrj-168	224	6	principles	principle	NOUN
abrj-168	224	7	-	-	PUNCT
abrj-168	224	8	based	base	VERB
abrj-168	224	9	accounting	accounting	NOUN
abrj-168	224	10	standards	standard	NOUN
abrj-168	224	11	.	.	PUNCT
abrj-168	225	1	collection	collection	NOUN
abrj-168	225	2	of	of	ADP
abrj-168	225	3	scientific	scientific	ADJ
abrj-168	225	4	articles	article	NOUN
abrj-168	225	5	,	,	PUNCT
abrj-168	225	6	department	department	NOUN
abrj-168	225	7	of	of	ADP
abrj-168	225	8	"	"	PUNCT
abrj-168	225	9	accounting	accounting	NOUN
abrj-168	225	10	and	and	CCONJ
abrj-168	225	11	analysis	analysis	NOUN
abrj-168	225	12	"	"	PUNCT
abrj-168	225	13	1920	1920	NUM
abrj-168	225	14	–	–	PUNCT
abrj-168	225	15	2017	2017	NUM
abrj-168	225	16	,	,	PUNCT
abrj-168	225	17	pp	pp	ADJ
abrj-168	225	18	.	.	PUNCT
abrj-168	226	1	140	140	NUM
abrj-168	226	2	-	-	SYM
abrj-168	226	3	151	151	NUM
abrj-168	226	4	,	,	PUNCT
abrj-168	226	5	http://unicat.nalis.bg/record/pu.000049542	http://unicat.nalis.bg/record/pu.000049542	PROPN
abrj-168	226	6	dancaková	dancaková	PROPN
abrj-168	226	7	,	,	PUNCT
abrj-168	226	8	d	d	NOUN
abrj-168	226	9	,	,	PUNCT
abrj-168	226	10	sopko	sopko	PROPN
abrj-168	226	11	,	,	PUNCT
abrj-168	226	12	j	j	PROPN
abrj-168	226	13	,	,	PUNCT
abrj-168	226	14	glova	glova	PROPN
abrj-168	226	15	,	,	PUNCT
abrj-168	226	16	j	j	PROPN
abrj-168	226	17	,	,	PUNCT
abrj-168	226	18	&	&	CCONJ
abrj-168	226	19	andrejovská	andrejovská	ADJ
abrj-168	226	20	,	,	PUNCT
abrj-168	226	21	a.	a.	NOUN
abrj-168	226	22	(	(	PUNCT
abrj-168	226	23	2022	2022	NUM
abrj-168	226	24	)	)	PUNCT
abrj-168	226	25	.	.	PUNCT
abrj-168	227	1	the	the	DET
abrj-168	227	2	impact	impact	NOUN
abrj-168	227	3	of	of	ADP
abrj-168	227	4	intangible	intangible	ADJ
abrj-168	227	5	assets	asset	NOUN
abrj-168	227	6	on	on	ADP
abrj-168	227	7	the	the	DET
abrj-168	227	8	market	market	NOUN
abrj-168	227	9	value	value	NOUN
abrj-168	227	10	of	of	ADP
abrj-168	227	11	companies	company	NOUN
abrj-168	227	12	:	:	PUNCT
abrj-168	227	13	cross	cross	ADJ
abrj-168	227	14	-	-	ADJ
abrj-168	227	15	sector	sector	ADJ
abrj-168	227	16	evidence	evidence	NOUN
abrj-168	227	17	,	,	PUNCT
abrj-168	227	18	mathematics	mathematics	PROPN
abrj-168	227	19	.	.	PUNCT
abrj-168	228	1	vol	vol	NOUN
abrj-168	228	2	.	.	PROPN
abrj-168	229	1	10	10	NUM
abrj-168	229	2	,	,	PUNCT
abrj-168	229	3	no	no	INTJ
abrj-168	229	4	.	.	NOUN
abrj-168	229	5	20	20	NUM
abrj-168	229	6	,	,	PUNCT
abrj-168	229	7	3819	3819	NUM
abrj-168	229	8	.	.	PUNCT
abrj-168	230	1	https://doi.org/10.3390/math10203819	https://doi.org/10.3390/math10203819	PROPN
abrj-168	230	2	glezakos	glezakos	ADJ
abrj-168	230	3	.	.	PUNCT
abrj-168	230	4	,	,	PUNCT
abrj-168	230	5	m.	m.	NOUN
abrj-168	230	6	,	,	PUNCT
abrj-168	230	7	mylonakis	mylonakis	PROPN
abrj-168	230	8	.	.	PROPN
abrj-168	230	9	,	,	PUNCT
abrj-168	230	10	j.	j.	PROPN
abrj-168	230	11	&	&	CCONJ
abrj-168	230	12	kafouros	kafouros	PROPN
abrj-168	230	13	,	,	PUNCT
abrj-168	230	14	c.	c.	PROPN
abrj-168	230	15	(	(	PUNCT
abrj-168	230	16	2012	2012	NUM
abrj-168	230	17	)	)	PUNCT
abrj-168	230	18	.	.	PUNCT
abrj-168	231	1	the	the	DET
abrj-168	231	2	impact	impact	NOUN
abrj-168	231	3	of	of	ADP
abrj-168	231	4	accounting	accounting	NOUN
abrj-168	231	5	information	information	NOUN
abrj-168	231	6	on	on	ADP
abrj-168	231	7	stock	stock	NOUN
abrj-168	231	8	prices	price	NOUN
abrj-168	231	9	:	:	PUNCT
abrj-168	231	10	evidence	evidence	NOUN
abrj-168	231	11	from	from	ADP
abrj-168	231	12	the	the	DET
abrj-168	231	13	athens	athens	PROPN
abrj-168	231	14	stock	stock	PROPN
abrj-168	231	15	exchange	exchange	PROPN
abrj-168	231	16	,	,	PUNCT
abrj-168	231	17	international	international	ADJ
abrj-168	231	18	journal	journal	NOUN
abrj-168	231	19	of	of	ADP
abrj-168	231	20	economics	economic	NOUN
abrj-168	231	21	and	and	CCONJ
abrj-168	231	22	finance	finance	NOUN
abrj-168	231	23	,	,	PUNCT
abrj-168	231	24	vol	vol	NOUN
abrj-168	231	25	.	.	PROPN
abrj-168	231	26	4	4	NUM
abrj-168	231	27	,	,	PUNCT
abrj-168	231	28	no	no	INTJ
abrj-168	231	29	.	.	NOUN
abrj-168	231	30	2	2	NUM
abrj-168	231	31	,	,	PUNCT
abrj-168	231	32	pp	pp	ADJ
abrj-168	231	33	.	.	PUNCT
abrj-168	232	1	56	56	NUM
abrj-168	232	2	-	-	SYM
abrj-168	232	3	68	68	NUM
abrj-168	232	4	,	,	PUNCT
abrj-168	232	5	https://doi.org/10.5539/ijef.v4n2p56	https://doi.org/10.5539/ijef.v4n2p56	PROPN
abrj-168	232	6	hellström	hellström	NOUN
abrj-168	232	7	,	,	PUNCT
abrj-168	232	8	k.	k.	PROPN
abrj-168	232	9	(	(	PUNCT
abrj-168	232	10	2006	2006	NUM
abrj-168	232	11	)	)	PUNCT
abrj-168	232	12	.	.	PUNCT
abrj-168	233	1	the	the	DET
abrj-168	233	2	value	value	NOUN
abrj-168	233	3	relevance	relevance	NOUN
abrj-168	233	4	of	of	ADP
abrj-168	233	5	financial	financial	ADJ
abrj-168	233	6	accounting	accounting	NOUN
abrj-168	233	7	information	information	NOUN
abrj-168	233	8	in	in	ADP
abrj-168	233	9	a	a	DET
abrj-168	233	10	transition	transition	NOUN
abrj-168	233	11	economy	economy	NOUN
abrj-168	233	12	:	:	PUNCT
abrj-168	233	13	the	the	DET
abrj-168	233	14	case	case	NOUN
abrj-168	233	15	of	of	ADP
abrj-168	233	16	the	the	DET
abrj-168	233	17	czech	czech	PROPN
abrj-168	233	18	republic	republic	NOUN
abrj-168	233	19	,	,	PUNCT
abrj-168	233	20	european	european	ADJ
abrj-168	233	21	accounting	accounting	PROPN
abrj-168	233	22	review	review	PROPN
abrj-168	233	23	,	,	PUNCT
abrj-168	233	24	vol.15	vol.15	NOUN
abrj-168	233	25	,	,	PUNCT
abrj-168	233	26	no.3	no.3	PROPN
abrj-168	233	27	,	,	PUNCT
abrj-168	233	28	pp	pp	ADJ
abrj-168	233	29	.	.	PUNCT
abrj-168	234	1	325	325	NUM
abrj-168	234	2	-	-	SYM
abrj-168	234	3	349	349	NUM
abrj-168	234	4	,	,	PUNCT
abrj-168	234	5	https://doi.org/10.1080/09638180600916242	https://doi.org/10.1080/09638180600916242	PRON
abrj-168	234	6	ionita	ionita	PROPN
abrj-168	234	7	,	,	PUNCT
abrj-168	234	8	c.	c.	PROPN
abrj-168	234	9	,	,	PUNCT
abrj-168	234	10	&	&	CCONJ
abrj-168	234	11	dinu	dinu	PROPN
abrj-168	234	12	,	,	PUNCT
abrj-168	234	13	e.	e.	PROPN
abrj-168	234	14	(	(	PUNCT
abrj-168	234	15	2021	2021	NUM
abrj-168	234	16	)	)	PUNCT
abrj-168	234	17	.	.	PUNCT
abrj-168	235	1	the	the	DET
abrj-168	235	2	effect	effect	NOUN
abrj-168	235	3	of	of	ADP
abrj-168	235	4	intangible	intangible	ADJ
abrj-168	235	5	assets	asset	NOUN
abrj-168	235	6	on	on	ADP
abrj-168	235	7	sustainable	sustainable	ADJ
abrj-168	235	8	growth	growth	NOUN
abrj-168	235	9	and	and	CCONJ
abrj-168	235	10	firm	firm	ADJ
abrj-168	235	11	value	value	NOUN
abrj-168	235	12	evidence	evidence	NOUN
abrj-168	235	13	on	on	ADP
abrj-168	235	14	intellectual	intellectual	ADJ
abrj-168	235	15	capital	capital	NOUN
abrj-168	235	16	investment	investment	NOUN
abrj-168	235	17	in	in	ADP
abrj-168	235	18	companies	company	NOUN
abrj-168	235	19	listed	list	VERB
abrj-168	235	20	on	on	ADP
abrj-168	235	21	bucharest	bucharest	PROPN
abrj-168	235	22	stock	stock	PROPN
abrj-168	235	23	exchange	exchange	PROPN
abrj-168	235	24	,	,	PUNCT
abrj-168	235	25	kybernetes	kybernete	NOUN
abrj-168	235	26	,	,	PUNCT
abrj-168	235	27	vol	vol	NOUN
abrj-168	235	28	.	.	PROPN
abrj-168	235	29	50	50	NUM
abrj-168	235	30	,	,	PUNCT
abrj-168	235	31	pp	pp	ADJ
abrj-168	235	32	.	.	PUNCT
abrj-168	236	1	2823	2823	NUM
abrj-168	236	2	-	-	SYM
abrj-168	236	3	2849	2849	NUM
abrj-168	236	4	.	.	PUNCT
abrj-168	237	1	https://doi.org/10.1108/k-05-2020-0325	https://doi.org/10.1108/k-05-2020-0325	PROPN
abrj-168	237	2	jabа	jabа	PROPN
abrj-168	237	3	,	,	PUNCT
abrj-168	237	4	е	е	X
abrj-168	237	5	.	.	PROPN
abrj-168	237	6	,	,	PUNCT
abrj-168	237	7	robu	robu	VERB
abrj-168	237	8	,	,	PUNCT
abrj-168	237	9	i	i	PROPN
abrj-168	237	10	-	-	PUNCT
abrj-168	237	11	b.	b.	PROPN
abrj-168	237	12	,	,	PUNCT
abrj-168	237	13	istrate	istrate	ADJ
abrj-168	237	14	,	,	PUNCT
abrj-168	237	15	c.	c.	PROPN
abrj-168	237	16	,	,	PUNCT
abrj-168	237	17	balan	balan	PROPN
abrj-168	237	18	,	,	PUNCT
abrj-168	237	19	c.	c.	PROPN
abrj-168	237	20	b.	b.	PROPN
abrj-168	237	21	&	&	CCONJ
abrj-168	237	22	roman	roman	PROPN
abrj-168	237	23	,	,	PUNCT
abrj-168	237	24	m.	m.	NOUN
abrj-168	237	25	(	(	PUNCT
abrj-168	237	26	2016	2016	NUM
abrj-168	237	27	)	)	PUNCT
abrj-168	237	28	.	.	PUNCT
abrj-168	238	1	statistical	statistical	ADJ
abrj-168	238	2	assessment	assessment	NOUN
abrj-168	238	3	of	of	ADP
abrj-168	238	4	the	the	DET
abrj-168	238	5	value	value	NOUN
abrj-168	238	6	relevance	relevance	NOUN
abrj-168	238	7	of	of	ADP
abrj-168	238	8	financial	financial	ADJ
abrj-168	238	9	information	information	NOUN
abrj-168	238	10	reported	report	VERB
abrj-168	238	11	by	by	ADP
abrj-168	238	12	romanian	romanian	ADJ
abrj-168	238	13	listed	list	VERB
abrj-168	238	14	companies	company	NOUN
abrj-168	238	15	,	,	PUNCT
abrj-168	238	16	journal	journal	NOUN
abrj-168	238	17	for	for	ADP
abrj-168	238	18	economic	economic	ADJ
abrj-168	238	19	forecasting	forecasting	NOUN
abrj-168	238	20	,	,	PUNCT
abrj-168	238	21	institute	institute	NOUN
abrj-168	238	22	for	for	ADP
abrj-168	238	23	economic	economic	ADJ
abrj-168	238	24	forecasting	forecasting	NOUN
abrj-168	238	25	,	,	PUNCT
abrj-168	238	26	vol.0	vol.0	NOUN
abrj-168	238	27	,	,	PUNCT
abrj-168	238	28	no.2	no.2	PROPN
abrj-168	238	29	,	,	PUNCT
abrj-168	238	30	pp	pp	ADJ
abrj-168	238	31	.	.	PUNCT
abrj-168	239	1	27	27	NUM
abrj-168	239	2	-	-	SYM
abrj-168	239	3	42	42	NUM
abrj-168	239	4	kapitanov	kapitanov	NOUN
abrj-168	239	5	,	,	PUNCT
abrj-168	239	6	k.	k.	PROPN
abrj-168	239	7	(	(	PUNCT
abrj-168	239	8	2021	2021	NUM
abrj-168	239	9	)	)	PUNCT
abrj-168	239	10	.	.	PUNCT
abrj-168	240	1	influence	influence	NOUN
abrj-168	240	2	of	of	ADP
abrj-168	240	3	foreign	foreign	ADJ
abrj-168	240	4	direct	direct	ADJ
abrj-168	240	5	investments	investment	NOUN
abrj-168	240	6	on	on	ADP
abrj-168	240	7	the	the	DET
abrj-168	240	8	investment	investment	NOUN
abrj-168	240	9	process	process	NOUN
abrj-168	240	10	of	of	ADP
abrj-168	240	11	groups	group	NOUN
abrj-168	240	12	of	of	ADP
abrj-168	240	13	countries	country	NOUN
abrj-168	240	14	from	from	ADP
abrj-168	240	15	europe	europe	PROPN
abrj-168	240	16	,	,	PUNCT
abrj-168	240	17	abstract	abstract	ADJ
abrj-168	240	18	,	,	PUNCT
abrj-168	240	19	university	university	NOUN
abrj-168	240	20	of	of	ADP
abrj-168	240	21	economics	economic	NOUN
abrj-168	240	22	–	–	PUNCT
abrj-168	240	23	varna	varna	NOUN
abrj-168	240	24	.	.	PUNCT
abrj-168	241	1	khanna	khanna	PROPN
abrj-168	241	2	,	,	PUNCT
abrj-168	241	3	m.	m.	NOUN
abrj-168	241	4	,	,	PUNCT
abrj-168	241	5	(	(	PUNCT
abrj-168	241	6	2014	2014	NUM
abrj-168	241	7	)	)	PUNCT
abrj-168	241	8	.	.	PUNCT
abrj-168	242	1	value	value	NOUN
abrj-168	242	2	relevance	relevance	NOUN
abrj-168	242	3	of	of	ADP
abrj-168	242	4	accounting	accounting	NOUN
abrj-168	242	5	information	information	NOUN
abrj-168	242	6	:	:	PUNCT
abrj-168	242	7	an	an	DET
abrj-168	242	8	empirical	empirical	ADJ
abrj-168	242	9	study	study	NOUN
abrj-168	242	10	of	of	ADP
abrj-168	242	11	selected	select	VERB
abrj-168	242	12	indian	indian	ADJ
abrj-168	242	13	firms	firm	NOUN
abrj-168	242	14	,	,	PUNCT
abrj-168	242	15	international	international	ADJ
abrj-168	242	16	journal	journal	NOUN
abrj-168	242	17	of	of	ADP
abrj-168	242	18	scientific	scientific	ADJ
abrj-168	242	19	and	and	CCONJ
abrj-168	242	20	research	research	NOUN
abrj-168	242	21	publications	publication	NOUN
abrj-168	242	22	,	,	PUNCT
abrj-168	242	23	vol.4	vol.4	PROPN
abrj-168	242	24	,	,	PUNCT
abrj-168	242	25	no.10	no.10	PROPN
abrj-168	242	26	,	,	PUNCT
abrj-168	242	27	pp	pp	ADJ
abrj-168	242	28	.	.	PUNCT
abrj-168	243	1	1	1	NUM
abrj-168	243	2	-	-	SYM
abrj-168	243	3	6	6	NUM
abrj-168	243	4	.	.	PUNCT
abrj-168	244	1	https://www.ijsrp.org/research-paper-1014/ijsrp-p3462.pdf	https://www.ijsrp.org/research-paper-1014/ijsrp-p3462.pdf	PROPN
abrj-168	244	2	kimouche	kimouche	PROPN
abrj-168	244	3	,	,	PUNCT
abrj-168	244	4	b.	b.	PROPN
abrj-168	244	5	,	,	PUNCT
abrj-168	244	6	&	&	CCONJ
abrj-168	244	7	rouabhi	rouabhi	PROPN
abrj-168	244	8	,	,	PUNCT
abrj-168	244	9	a.	a.	NOUN
abrj-168	244	10	(	(	PUNCT
abrj-168	244	11	2016	2016	NUM
abrj-168	244	12	)	)	PUNCT
abrj-168	244	13	.	.	PUNCT
abrj-168	245	1	the	the	DET
abrj-168	245	2	impact	impact	NOUN
abrj-168	245	3	of	of	ADP
abrj-168	245	4	intangibles	intangible	NOUN
abrj-168	245	5	on	on	ADP
abrj-168	245	6	the	the	DET
abrj-168	245	7	value	value	NOUN
abrj-168	245	8	relevance	relevance	NOUN
abrj-168	245	9	of	of	ADP
abrj-168	245	10	accounting	accounting	NOUN
abrj-168	245	11	information	information	NOUN
abrj-168	245	12	:	:	PUNCT
abrj-168	245	13	evidence	evidence	NOUN
abrj-168	245	14	from	from	ADP
abrj-168	245	15	french	french	ADJ
abrj-168	245	16	companies	company	NOUN
abrj-168	245	17	,	,	PUNCT
abrj-168	245	18	intangible	intangible	ADJ
abrj-168	245	19	capital	capital	NOUN
abrj-168	245	20	,	,	PUNCT
abrj-168	245	21	vol	vol	NOUN
abrj-168	245	22	.	.	PROPN
abrj-168	245	23	12	12	NUM
abrj-168	245	24	,	,	PUNCT
abrj-168	245	25	no	no	INTJ
abrj-168	245	26	.	.	NOUN
abrj-168	245	27	2	2	NUM
abrj-168	245	28	,	,	PUNCT
abrj-168	245	29	pp	pp	ADJ
abrj-168	245	30	.	.	PUNCT
abrj-168	246	1	506–529	506–529	NUM
abrj-168	246	2	.	.	PUNCT
abrj-168	247	1	https://doi.org/10.3926/ic.653	https://doi.org/10.3926/ic.653	PROPN
abrj-168	247	2	kwon	kwon	PROPN
abrj-168	247	3	,	,	PUNCT
abrj-168	247	4	g.	g.	PROPN
abrj-168	247	5	j.	j.	PROPN
abrj-168	247	6	,	,	PUNCT
abrj-168	247	7	(	(	PUNCT
abrj-168	247	8	2009	2009	NUM
abrj-168	247	9	)	)	PUNCT
abrj-168	247	10	.	.	PUNCT
abrj-168	248	1	the	the	DET
abrj-168	248	2	value	value	NOUN
abrj-168	248	3	relevance	relevance	NOUN
abrj-168	248	4	of	of	ADP
abrj-168	248	5	book	book	NOUN
abrj-168	248	6	values	value	NOUN
abrj-168	248	7	,	,	PUNCT
abrj-168	248	8	earnings	earning	NOUN
abrj-168	248	9	and	and	CCONJ
abrj-168	248	10	cash	cash	NOUN
abrj-168	248	11	flows	flow	NOUN
abrj-168	248	12	:	:	PUNCT
abrj-168	248	13	evidence	evidence	NOUN
abrj-168	248	14	from	from	ADP
abrj-168	248	15	korea	korea	PROPN
abrj-168	248	16	,	,	PUNCT
abrj-168	248	17	international	international	ADJ
abrj-168	248	18	journal	journal	NOUN
abrj-168	248	19	of	of	ADP
abrj-168	248	20	business	business	NOUN
abrj-168	248	21	and	and	CCONJ
abrj-168	248	22	management	management	NOUN
abrj-168	248	23	,	,	PUNCT
abrj-168	248	24	vol.4	vol.4	PROPN
abrj-168	248	25	,	,	PUNCT
abrj-168	248	26	no.10	no.10	PROPN
abrj-168	248	27	,	,	PUNCT
abrj-168	248	28	pp	pp	ADJ
abrj-168	248	29	.	.	PUNCT
abrj-168	249	1	28	28	NUM
abrj-168	249	2	-	-	SYM
abrj-168	249	3	42	42	NUM
abrj-168	249	4	.	.	PUNCT
abrj-168	250	1	https://doi.org/10.5539/ijbm.v4n10p28	https://doi.org/10.5539/ijbm.v4n10p28	PROPN
abrj-168	250	2	lim	lim	PROPN
abrj-168	250	3	,	,	PUNCT
abrj-168	250	4	k.	k.	PROPN
abrj-168	250	5	,	,	PUNCT
abrj-168	250	6	&	&	CCONJ
abrj-168	250	7	jones	jones	PROPN
abrj-168	250	8	,	,	PUNCT
abrj-168	250	9	w.	w.	PROPN
abrj-168	250	10	(	(	PUNCT
abrj-168	250	11	2023	2023	NUM
abrj-168	250	12	)	)	PUNCT
abrj-168	250	13	.	.	PUNCT
abrj-168	251	1	the	the	DET
abrj-168	251	2	effect	effect	NOUN
abrj-168	251	3	of	of	ADP
abrj-168	251	4	regional	regional	ADJ
abrj-168	251	5	differences	difference	NOUN
abrj-168	251	6	on	on	ADP
abrj-168	251	7	the	the	DET
abrj-168	251	8	value	value	NOUN
abrj-168	251	9	-	-	PUNCT
abrj-168	251	10	relevance	relevance	NOUN
abrj-168	251	11	proposition	proposition	NOUN
abrj-168	251	12	for	for	ADP
abrj-168	251	13	intangible	intangible	ADJ
abrj-168	251	14	assets	asset	NOUN
abrj-168	251	15	,	,	PUNCT
abrj-168	251	16	international	international	ADJ
abrj-168	251	17	journal	journal	NOUN
abrj-168	251	18	of	of	ADP
abrj-168	251	19	finance	finance	PROPN
abrj-168	251	20	&	&	CCONJ
abrj-168	251	21	banking	banking	NOUN
abrj-168	251	22	studies	study	NOUN
abrj-168	251	23	(	(	PUNCT
abrj-168	251	24	2147	2147	NUM
abrj-168	251	25	-	-	SYM
abrj-168	251	26	4486	4486	NUM
abrj-168	251	27	)	)	PUNCT
abrj-168	251	28	,	,	PUNCT
abrj-168	251	29	vol	vol	NOUN
abrj-168	251	30	.	.	PROPN
abrj-168	251	31	11	11	NUM
abrj-168	251	32	,	,	PUNCT
abrj-168	251	33	no	no	INTJ
abrj-168	251	34	.	.	NOUN
abrj-168	251	35	4	4	NUM
abrj-168	251	36	,	,	PUNCT
abrj-168	251	37	pp	pp	ADJ
abrj-168	251	38	.	.	PUNCT
abrj-168	251	39	89–94	89–94	NUM
abrj-168	251	40	.	.	PUNCT
abrj-168	252	1	https://doi.org/10.20525/ijfbs.v11i4.2348	https://doi.org/10.20525/ijfbs.v11i4.2348	PROPN
abrj-168	252	2	malhotra	malhotra	PROPN
abrj-168	252	3	,	,	PUNCT
abrj-168	252	4	b.	b.	PROPN
abrj-168	252	5	&	&	CCONJ
abrj-168	252	6	tandon	tandon	PROPN
abrj-168	252	7	,	,	PUNCT
abrj-168	252	8	k.	k.	PROPN
abrj-168	252	9	(	(	PUNCT
abrj-168	252	10	2013	2013	NUM
abrj-168	252	11	)	)	PUNCT
abrj-168	252	12	.	.	PUNCT
abrj-168	253	1	the	the	DET
abrj-168	253	2	relevance	relevance	NOUN
abrj-168	253	3	of	of	ADP
abrj-168	253	4	accounting	account	VERB
abrj-168	253	5	information	information	NOUN
abrj-168	253	6	on	on	ADP
abrj-168	253	7	investor	investor	NOUN
abrj-168	253	8	decision	decision	NOUN
abrj-168	253	9	.	.	PUNCT
abrj-168	254	1	accounting	accounting	NOUN
abrj-168	254	2	and	and	CCONJ
abrj-168	254	3	financing	financing	NOUN
abrj-168	254	4	,	,	PUNCT
abrj-168	254	5	vol.18	vol.18	NOUN
abrj-168	254	6	,	,	PUNCT
abrj-168	254	7	no.3	no.3	VERB
abrj-168	254	8	,	,	PUNCT
abrj-168	254	9	pp	pp	ADJ
abrj-168	254	10	.	.	PUNCT
abrj-168	255	1	1	1	NUM
abrj-168	255	2	-	-	SYM
abrj-168	255	3	49	49	NUM
abrj-168	255	4	.	.	PUNCT
abrj-168	256	1	nenova	nenova	PROPN
abrj-168	256	2	,	,	PUNCT
abrj-168	256	3	r.	r.	PROPN
abrj-168	256	4	(	(	PUNCT
abrj-168	256	5	2020	2020	NUM
abrj-168	256	6	)	)	PUNCT
abrj-168	256	7	.	.	PUNCT
abrj-168	257	1	influence	influence	NOUN
abrj-168	257	2	of	of	ADP
abrj-168	257	3	rent	rent	NOUN
abrj-168	257	4	on	on	ADP
abrj-168	257	5	the	the	DET
abrj-168	257	6	price	price	NOUN
abrj-168	257	7	of	of	ADP
abrj-168	257	8	agricultural	agricultural	ADJ
abrj-168	257	9	land	land	NOUN
abrj-168	257	10	in	in	ADP
abrj-168	257	11	bulgaria	bulgaria	PROPN
abrj-168	257	12	.	.	PUNCT
abrj-168	258	1	yearbook	yearbook	PROPN
abrj-168	258	2	,	,	PUNCT
abrj-168	258	3	volume	volume	NOUN
abrj-168	258	4	cxxiii	cxxiii	NOUN
abrj-168	258	5	,	,	PUNCT
abrj-168	258	6	tsenov	tsenov	NOUN
abrj-168	258	7	academic	academic	ADJ
abrj-168	258	8	publishing	publishing	PROPN
abrj-168	258	9	house	house	PROPN
abrj-168	258	10	,	,	PUNCT
abrj-168	258	11	pp	pp	ADJ
abrj-168	258	12	.	.	PUNCT
abrj-168	259	1	123	123	NUM
abrj-168	259	2	-	-	SYM
abrj-168	259	3	158	158	NUM
abrj-168	259	4	https://dlib.unisvishtov.bg/bitstream/handle/10610/4451/f777931ecf92b334eef385450d317c17.pdf?sequence=1&isallowed=y	https://dlib.unisvishtov.bg/bitstream/handle/10610/4451/f777931ecf92b334eef385450d317c17.pdf?sequence=1&isallowed=y	PROPN
abrj-168	259	5	neupane	neupane	PROPN
abrj-168	259	6	,	,	PUNCT
abrj-168	259	7	b.	b.	PROPN
abrj-168	259	8	(	(	PUNCT
abrj-168	259	9	2020	2020	NUM
abrj-168	259	10	)	)	PUNCT
abrj-168	259	11	.	.	PUNCT
abrj-168	260	1	impact	impact	NOUN
abrj-168	260	2	of	of	ADP
abrj-168	260	3	earnings	earning	NOUN
abrj-168	260	4	,	,	PUNCT
abrj-168	260	5	book	book	NOUN
abrj-168	260	6	value	value	NOUN
abrj-168	260	7	and	and	CCONJ
abrj-168	260	8	dividend	dividend	NOUN
abrj-168	260	9	on	on	ADP
abrj-168	260	10	market	market	NOUN
abrj-168	260	11	price	price	NOUN
abrj-168	260	12	of	of	ADP
abrj-168	260	13	stock	stock	NOUN
abrj-168	260	14	of	of	ADP
abrj-168	260	15	nepalese	nepalese	ADJ
abrj-168	260	16	manufacturing	manufacturing	NOUN
abrj-168	260	17	firms	firm	NOUN
abrj-168	260	18	listed	list	VERB
abrj-168	260	19	in	in	ADP
abrj-168	260	20	nepse	nepse	NOUN
abrj-168	260	21	,	,	PUNCT
abrj-168	260	22	pravaha	pravaha	NOUN
abrj-168	260	23	,	,	PUNCT
abrj-168	260	24	vol.26	vol.26	ADJ
abrj-168	260	25	,	,	PUNCT
abrj-168	260	26	no.1	no.1	NUM
abrj-168	260	27	,	,	PUNCT
abrj-168	260	28	pp	pp	ADJ
abrj-168	260	29	.	.	PUNCT
abrj-168	261	1	21	21	NUM
abrj-168	261	2	-	-	SYM
abrj-168	261	3	30	30	NUM
abrj-168	261	4	.	.	PUNCT
abrj-168	262	1	https://doi.org/10.3126/pravaha.v26i1.41648	https://doi.org/10.3126/pravaha.v26i1.41648	X
abrj-168	262	2	owiredu	owiredu	PROPN
abrj-168	262	3	,	,	PUNCT
abrj-168	262	4	a.	a.	NOUN
abrj-168	262	5	,	,	PUNCT
abrj-168	262	6	oppong	oppong	ADJ
abrj-168	262	7	,	,	PUNCT
abrj-168	262	8	m.	m.	NOUN
abrj-168	262	9	&	&	CCONJ
abrj-168	262	10	churchill	churchill	PROPN
abrj-168	262	11	,	,	PUNCT
abrj-168	262	12	r.	r.	PROPN
abrj-168	262	13	(	(	PUNCT
abrj-168	262	14	2014	2014	NUM
abrj-168	262	15	)	)	PUNCT
abrj-168	262	16	.	.	PUNCT
abrj-168	263	1	the	the	DET
abrj-168	263	2	effects	effect	NOUN
abrj-168	263	3	of	of	ADP
abrj-168	263	4	the	the	DET
abrj-168	263	5	intensity	intensity	NOUN
abrj-168	263	6	of	of	ADP
abrj-168	263	7	firm	firm	NOUN
abrj-168	263	8	’s	’s	PART
abrj-168	263	9	intangible	intangible	ADJ
abrj-168	263	10	assets	asset	NOUN
abrj-168	263	11	on	on	ADP
abrj-168	263	12	the	the	DET
abrj-168	263	13	volatility	volatility	NOUN
abrj-168	263	14	of	of	ADP
abrj-168	263	15	their	their	PRON
abrj-168	263	16	stock	stock	NOUN
abrj-168	263	17	prices	price	NOUN
abrj-168	263	18	,	,	PUNCT
abrj-168	263	19	research	research	NOUN
abrj-168	263	20	journal	journal	NOUN
abrj-168	263	21	of	of	ADP
abrj-168	263	22	finance	finance	NOUN
abrj-168	263	23	and	and	CCONJ
abrj-168	263	24	accounting	accounting	NOUN
abrj-168	263	25	,	,	PUNCT
abrj-168	263	26	vol	vol	NOUN
abrj-168	263	27	.	.	PROPN
abrj-168	263	28	5	5	NUM
abrj-168	263	29	,	,	PUNCT
abrj-168	263	30	no	no	INTJ
abrj-168	263	31	.	.	NOUN
abrj-168	263	32	14	14	NUM
abrj-168	263	33	,	,	PUNCT
abrj-168	263	34	pp	pp	ADJ
abrj-168	263	35	.	.	PUNCT
abrj-168	263	36	179185	179185	NUM
abrj-168	263	37	.	.	PUNCT
abrj-168	264	1	oryina	oryina	PROPN
abrj-168	264	2	,	,	PUNCT
abrj-168	264	3	e.	e.	PROPN
abrj-168	264	4	,	,	PUNCT
abrj-168	264	5	&	&	CCONJ
abrj-168	264	6	suleiman	suleiman	PROPN
abrj-168	264	7	,	,	PUNCT
abrj-168	264	8	s.	s.	PROPN
abrj-168	264	9	(	(	PUNCT
abrj-168	264	10	2020	2020	NUM
abrj-168	264	11	)	)	PUNCT
abrj-168	264	12	.	.	PUNCT
abrj-168	265	1	effect	effect	NOUN
abrj-168	265	2	of	of	ADP
abrj-168	265	3	intangible	intangible	ADJ
abrj-168	265	4	assets	asset	NOUN
abrj-168	265	5	on	on	ADP
abrj-168	265	6	value	value	NOUN
abrj-168	265	7	relevance	relevance	NOUN
abrj-168	265	8	:	:	PUNCT
abrj-168	265	9	evidence	evidence	NOUN
abrj-168	265	10	from	from	ADP
abrj-168	265	11	listed	list	VERB
abrj-168	265	12	manufacturing	manufacturing	NOUN
abrj-168	265	13	firms	firm	NOUN
abrj-168	265	14	in	in	ADP
abrj-168	265	15	nigeria	nigeria	PROPN
abrj-168	265	16	,	,	PUNCT
abrj-168	265	17	journal	journal	NOUN
abrj-168	265	18	of	of	ADP
abrj-168	265	19	economics	economic	NOUN
abrj-168	265	20	and	and	CCONJ
abrj-168	265	21	sustainability	sustainability	NOUN
abrj-168	265	22	,	,	PUNCT
abrj-168	265	23	vol	vol	NOUN
abrj-168	265	24	.	.	PROPN
abrj-168	265	25	2	2	NUM
abrj-168	265	26	,	,	PUNCT
abrj-168	265	27	no	no	INTJ
abrj-168	265	28	.	.	NOUN
abrj-168	265	29	2	2	NUM
abrj-168	265	30	,	,	PUNCT
abrj-168	265	31	13	13	NUM
abrj-168	265	32	.	.	PUNCT
abrj-168	265	33	retrieved	retrieve	VERB
abrj-168	265	34	from	from	ADP
abrj-168	265	35	https://www.ejournal.uum.edu.my/index.php/jes/article/view/12561	https://www.ejournal.uum.edu.my/index.php/jes/article/view/12561	PROPN
abrj-168	265	36	pan	pan	PROPN
abrj-168	265	37	,	,	PUNCT
abrj-168	265	38	s.	s.	PROPN
abrj-168	265	39	(	(	PUNCT
abrj-168	265	40	2022	2022	NUM
abrj-168	265	41	)	)	PUNCT
abrj-168	265	42	.	.	PUNCT
abrj-168	266	1	effects	effect	NOUN
abrj-168	266	2	of	of	ADP
abrj-168	266	3	the	the	DET
abrj-168	266	4	growth	growth	NOUN
abrj-168	266	5	of	of	ADP
abrj-168	266	6	intangible	intangible	ADJ
abrj-168	266	7	capital	capital	NOUN
abrj-168	266	8	value	value	NOUN
abrj-168	266	9	on	on	ADP
abrj-168	266	10	firms	firm	NOUN
abrj-168	266	11	,	,	PUNCT
abrj-168	266	12	american	american	ADJ
abrj-168	266	13	journal	journal	PROPN
abrj-168	266	14	of	of	ADP
abrj-168	266	15	industrial	industrial	ADJ
abrj-168	266	16	and	and	CCONJ
abrj-168	266	17	business	business	NOUN
abrj-168	266	18	management	management	NOUN
abrj-168	266	19	,	,	PUNCT
abrj-168	266	20	vol	vol	NOUN
abrj-168	266	21	.	.	PROPN
abrj-168	266	22	12	12	NUM
abrj-168	266	23	,	,	PUNCT
abrj-168	266	24	pp	pp	ADJ
abrj-168	266	25	.	.	PUNCT
abrj-168	266	26	1552	1552	NUM
abrj-168	266	27	-	-	SYM
abrj-168	266	28	1563	1563	NUM
abrj-168	266	29	.	.	PUNCT
abrj-168	267	1	https://doi.org/10.4236/ajibm.2022.1210085	https://doi.org/10.4236/ajibm.2022.1210085	PROPN
abrj-168	267	2	.	.	PROPN
abrj-168	267	3	paolone	paolone	NOUN
abrj-168	267	4	,	,	PUNCT
abrj-168	267	5	f.	f.	PROPN
abrj-168	267	6	,	,	PUNCT
abrj-168	267	7	tiscini	tiscini	PROPN
abrj-168	267	8	,	,	PUNCT
abrj-168	267	9	r.	r.	PROPN
abrj-168	267	10	,	,	PUNCT
abrj-168	267	11	&	&	CCONJ
abrj-168	267	12	martiniello	martiniello	PROPN
abrj-168	267	13	,	,	PUNCT
abrj-168	267	14	l.	l.	PROPN
abrj-168	267	15	(	(	PUNCT
abrj-168	267	16	2020	2020	NUM
abrj-168	267	17	)	)	PUNCT
abrj-168	267	18	.	.	PUNCT
abrj-168	268	1	journal	journal	NOUN
abrj-168	268	2	of	of	ADP
abrj-168	268	3	modern	modern	ADJ
abrj-168	268	4	accounting	accounting	NOUN
abrj-168	268	5	and	and	CCONJ
abrj-168	268	6	auditing	auditing	NOUN
abrj-168	268	7	,	,	PUNCT
abrj-168	268	8	vol	vol	NOUN
abrj-168	268	9	.	.	PROPN
abrj-168	268	10	16	16	NUM
abrj-168	268	11	,	,	PUNCT
abrj-168	268	12	no	no	INTJ
abrj-168	268	13	.	.	NOUN
abrj-168	268	14	5	5	NUM
abrj-168	268	15	,	,	PUNCT
abrj-168	268	16	pp	pp	ADJ
abrj-168	268	17	.	.	PUNCT
abrj-168	269	1	201	201	NUM
abrj-168	269	2	-	-	SYM
abrj-168	269	3	210	210	NUM
abrj-168	269	4	.	.	PUNCT
abrj-168	270	1	https://doi.org/10.17265/1548-6583/2020.05.001	https://doi.org/10.17265/1548-6583/2020.05.001	PROPN
abrj-168	270	2	pereira	pereira	PROPN
abrj-168	270	3	da	da	PROPN
abrj-168	270	4	silva	silva	PROPN
abrj-168	270	5	,	,	PUNCT
abrj-168	270	6	j.	j.	PROPN
abrj-168	270	7	f.	f.	PROPN
abrj-168	270	8	(	(	PUNCT
abrj-168	270	9	2019	2019	NUM
abrj-168	270	10	)	)	PUNCT
abrj-168	270	11	.	.	PUNCT
abrj-168	271	1	value	value	NOUN
abrj-168	271	2	relevance	relevance	NOUN
abrj-168	271	3	of	of	ADP
abrj-168	271	4	accounting	accounting	NOUN
abrj-168	271	5	indicators	indicator	NOUN
abrj-168	271	6	in	in	ADP
abrj-168	271	7	europe	europe	PROPN
abrj-168	271	8	:	:	PUNCT
abrj-168	271	9	the	the	DET
abrj-168	271	10	case	case	NOUN
abrj-168	271	11	of	of	ADP
abrj-168	271	12	intangible	intangible	ADJ
abrj-168	271	13	items	item	NOUN
abrj-168	271	14	.	.	PUNCT
abrj-168	272	1	thesis	thesis	NOUN
abrj-168	272	2	,	,	PUNCT
abrj-168	272	3	https://repositorioaberto.up.pt/bitstream/10216/141221/2/362712.pdf	https://repositorioaberto.up.pt/bitstream/10216/141221/2/362712.pdf	NOUN
abrj-168	272	4	qureshi	qureshi	PROPN
abrj-168	272	5	,	,	PUNCT
abrj-168	272	6	m.	m.	PROPN
abrj-168	272	7	&	&	CCONJ
abrj-168	272	8	siddiqui	siddiqui	PROPN
abrj-168	272	9	,	,	PUNCT
abrj-168	272	10	d.	d.	PROPN
abrj-168	272	11	(	(	PUNCT
abrj-168	272	12	2021	2021	NUM
abrj-168	272	13	)	)	PUNCT
abrj-168	272	14	.	.	PUNCT
abrj-168	273	1	the	the	DET
abrj-168	273	2	effect	effect	NOUN
abrj-168	273	3	of	of	ADP
abrj-168	273	4	intangible	intangible	ADJ
abrj-168	273	5	assets	asset	NOUN
abrj-168	273	6	on	on	ADP
abrj-168	273	7	financial	financial	ADJ
abrj-168	273	8	performance	performance	NOUN
abrj-168	273	9	,	,	PUNCT
abrj-168	273	10	financial	financial	ADJ
abrj-168	273	11	policies	policy	NOUN
abrj-168	273	12	,	,	PUNCT
abrj-168	273	13	and	and	CCONJ
abrj-168	273	14	market	market	NOUN
abrj-168	273	15	value	value	NOUN
abrj-168	273	16	of	of	ADP
abrj-168	273	17	technology	technology	NOUN
abrj-168	273	18	firms	firm	NOUN
abrj-168	273	19	:	:	PUNCT
abrj-168	273	20	a	a	DET
abrj-168	273	21	global	global	ADJ
abrj-168	273	22	comparative	comparative	ADJ
abrj-168	273	23	analysis	analysis	NOUN
abrj-168	273	24	,	,	PUNCT
abrj-168	273	25	asian	asian	ADJ
abrj-168	273	26	journal	journal	NOUN
abrj-168	273	27	of	of	ADP
abrj-168	273	28	finance	finance	NOUN
abrj-168	273	29	and	and	CCONJ
abrj-168	273	30	accounting	accounting	NOUN
abrj-168	273	31	,	,	PUNCT
abrj-168	273	32	vol	vol	NOUN
abrj-168	273	33	.	.	PROPN
abrj-168	273	34	12	12	NUM
abrj-168	273	35	,	,	PUNCT
abrj-168	273	36	no	no	INTJ
abrj-168	273	37	.	.	NOUN
abrj-168	273	38	1	1	NUM
abrj-168	273	39	,	,	PUNCT
abrj-168	273	40	pp	pp	ADJ
abrj-168	273	41	.	.	PUNCT
abrj-168	274	1	26	26	NUM
abrj-168	274	2	-	-	SYM
abrj-168	274	3	57	57	NUM
abrj-168	274	4	,	,	PUNCT
abrj-168	274	5	https://doi.org/10.5296/ajfa.v12i1.16655	https://doi.org/10.5296/ajfa.v12i1.16655	NOUN
abrj-168	274	6	.	.	PUNCT
abrj-168	275	1	scott	scott	PROPN
abrj-168	275	2	,	,	PUNCT
abrj-168	275	3	w.	w.	PROPN
abrj-168	275	4	r.	r.	PROPN
abrj-168	275	5	(	(	PUNCT
abrj-168	275	6	2015	2015	NUM
abrj-168	275	7	)	)	PUNCT
abrj-168	275	8	.	.	PUNCT
abrj-168	276	1	financial	financial	ADJ
abrj-168	276	2	accounting	accounting	NOUN
abrj-168	276	3	theory	theory	NOUN
abrj-168	276	4	:	:	PUNCT
abrj-168	276	5	seventh	seventh	PROPN
abrj-168	276	6	edition	edition	PROPN
abrj-168	276	7	.	.	PUNCT
abrj-168	277	1	pearson	pearson	PROPN
abrj-168	277	2	canada	canada	PROPN
abrj-168	277	3	inc	inc	PROPN
abrj-168	277	4	.	.	PROPN
abrj-168	278	1	isbn	isbn	PROPN
abrj-168	278	2	978	978	NUM
abrj-168	278	3	-	-	SYM
abrj-168	278	4	0	0	NUM
abrj-168	278	5	-	-	PUNCT
abrj-168	278	6	13	13	NUM
abrj-168	278	7	-	-	PUNCT
abrj-168	278	8	298466	298466	NUM
abrj-168	278	9	-	-	SYM
abrj-168	278	10	9	9	NUM
abrj-168	278	11	,	,	PUNCT
abrj-168	278	12	2015	2015	NUM
abrj-168	278	13	.	.	PUNCT
abrj-168	279	1	https://uuwaterloohome.files.wordpress.com/2020/08/afm-401-scott-financial-accounting-theory-7ed.pdf	https://uuwaterloohome.files.wordpress.com/2020/08/afm-401-scott-financial-accounting-theory-7ed.pdf	PROPN
abrj-168	279	2	shehzad	shehzad	PROPN
abrj-168	279	3	,	,	PUNCT
abrj-168	279	4	k.	k.	PROPN
abrj-168	279	5	&	&	CCONJ
abrj-168	279	6	ismail	ismail	PROPN
abrj-168	279	7	,	,	PUNCT
abrj-168	279	8	a.	a.	NOUN
abrj-168	279	9	(	(	PUNCT
abrj-168	279	10	2014	2014	NUM
abrj-168	279	11	)	)	PUNCT
abrj-168	279	12	.	.	PUNCT
abrj-168	280	1	value	value	NOUN
abrj-168	280	2	relevance	relevance	NOUN
abrj-168	280	3	of	of	ADP
abrj-168	280	4	accounting	accounting	NOUN
abrj-168	280	5	information	information	NOUN
abrj-168	280	6	and	and	CCONJ
abrj-168	280	7	its	its	PRON
abrj-168	280	8	impact	impact	NOUN
abrj-168	280	9	on	on	ADP
abrj-168	280	10	stock	stock	NOUN
abrj-168	280	11	prices	price	NOUN
abrj-168	280	12	:	:	PUNCT
abrj-168	280	13	case	case	NOUN
abrj-168	280	14	study	study	NOUN
abrj-168	280	15	of	of	ADP
abrj-168	280	16	listed	list	VERB
abrj-168	280	17	banks	bank	NOUN
abrj-168	280	18	at	at	ADP
abrj-168	280	19	karachi	karachi	PROPN
abrj-168	280	20	stock	stock	PROPN
abrj-168	280	21	exchange	exchange	PROPN
abrj-168	280	22	,	,	PUNCT
abrj-168	280	23	journal	journal	NOUN
abrj-168	280	24	of	of	ADP
abrj-168	280	25	economic	economic	ADJ
abrj-168	280	26	info	info	NOUN
abrj-168	280	27	,	,	PUNCT
abrj-168	280	28	vol	vol	NOUN
abrj-168	280	29	.	.	PROPN
abrj-168	280	30	3	3	NUM
abrj-168	280	31	,	,	PUNCT
abrj-168	280	32	no.1	no.1	NUM
abrj-168	280	33	,	,	PUNCT
abrj-168	280	34	pp	pp	ADJ
abrj-168	280	35	.	.	PUNCT
abrj-168	281	1	40	40	NUM
abrj-168	281	2	-	-	SYM
abrj-168	281	3	48	48	NUM
abrj-168	281	4	.	.	PUNCT
abrj-168	282	1	srinivasan	srinivasan	NOUN
abrj-168	282	2	,	,	PUNCT
abrj-168	282	3	p.	p.	NOUN
abrj-168	282	4	(	(	PUNCT
abrj-168	282	5	2012	2012	NUM
abrj-168	282	6	)	)	PUNCT
abrj-168	282	7	.	.	PUNCT
abrj-168	283	1	determinants	determinant	NOUN
abrj-168	283	2	of	of	ADP
abrj-168	283	3	equity	equity	NOUN
abrj-168	283	4	share	share	NOUN
abrj-168	283	5	prices	price	NOUN
abrj-168	283	6	in	in	ADP
abrj-168	283	7	india	india	PROPN
abrj-168	283	8	:	:	PUNCT
abrj-168	283	9	a	a	DET
abrj-168	283	10	panel	panel	NOUN
abrj-168	283	11	data	datum	NOUN
abrj-168	283	12	approach	approach	NOUN
abrj-168	283	13	,	,	PUNCT
abrj-168	283	14	the	the	DET
abrj-168	283	15	romanian	romanian	ADJ
abrj-168	283	16	economic	economic	ADJ
abrj-168	283	17	journal	journal	NOUN
abrj-168	283	18	,	,	PUNCT
abrj-168	283	19	vol	vol	NOUN
abrj-168	283	20	.	.	PROPN
abrj-168	283	21	15	15	NUM
abrj-168	283	22	,	,	PUNCT
abrj-168	283	23	pp.205228	pp.205228	PROPN
abrj-168	283	24	.	.	PUNCT
abrj-168	283	25	stoykova	stoykova	PROPN
abrj-168	283	26	,	,	PUNCT
abrj-168	283	27	a.	a.	NOUN
abrj-168	283	28	(	(	PUNCT
abrj-168	283	29	2022	2022	NUM
abrj-168	283	30	)	)	PUNCT
abrj-168	283	31	.	.	PUNCT
abrj-168	284	1	accounting	accounting	NOUN
abrj-168	284	2	aspects	aspect	NOUN
abrj-168	284	3	of	of	ADP
abrj-168	284	4	the	the	DET
abrj-168	284	5	functions	function	NOUN
abrj-168	284	6	of	of	ADP
abrj-168	284	7	capital	capital	NOUN
abrj-168	284	8	markets	market	NOUN
abrj-168	284	9	.	.	PUNCT
abrj-168	285	1	university	university	NOUN
abrj-168	285	2	publishing	publishing	NOUN
abrj-168	285	3	house	house	NOUN
abrj-168	285	4	"	"	PUNCT
abrj-168	285	5	neofit	neofit	PROPN
abrj-168	285	6	rilski	rilski	NOUN
abrj-168	285	7	"	"	PUNCT
abrj-168	285	8	,	,	PUNCT
abrj-168	285	9	blagoevgrad	blagoevgrad	PROPN
abrj-168	285	10	,	,	PUNCT
abrj-168	285	11	(	(	PUNCT
abrj-168	285	12	in	in	ADP
abrj-168	285	13	original	original	ADJ
abrj-168	285	14	:	:	PUNCT
abrj-168	285	15	stoykova	stoykova	PROPN
abrj-168	285	16	,	,	PUNCT
abrj-168	285	17	a.	a.	NOUN
abrj-168	285	18	(	(	PUNCT
abrj-168	285	19	2022	2022	NUM
abrj-168	285	20	)	)	PUNCT
abrj-168	285	21	.	.	PUNCT
abrj-168	286	1	"	"	PUNCT
abrj-168	286	2	accounting	accounting	NOUN
abrj-168	286	3	aspects	aspect	NOUN
abrj-168	286	4	of	of	ADP
abrj-168	286	5	the	the	DET
abrj-168	286	6	functions	function	NOUN
abrj-168	286	7	of	of	ADP
abrj-168	286	8	capital	capital	NOUN
abrj-168	286	9	markets	market	NOUN
abrj-168	286	10	"	"	PUNCT
abrj-168	286	11	,	,	PUNCT
abrj-168	286	12	ui	ui	ADJ
abrj-168	286	13	"	"	PUNCT
abrj-168	286	14	neofit	neofit	NOUN
abrj-168	286	15	rilski	rilski	NOUN
abrj-168	286	16	"	"	PUNCT
abrj-168	286	17	,	,	PUNCT
abrj-168	286	18	blagoevgrad	blagoevgrad	PROPN
abrj-168	286	19	)	)	PUNCT
abrj-168	286	20	vasconcelos	vasconcelos	PROPN
abrj-168	286	21	,	,	PUNCT
abrj-168	286	22	t.	t.	PROPN
abrj-168	286	23	,	,	PUNCT
abrj-168	286	24	forte	forte	NOUN
abrj-168	286	25	,	,	PUNCT
abrj-168	286	26	d.	d.	PROPN
abrj-168	286	27	,	,	PUNCT
abrj-168	286	28	&	&	CCONJ
abrj-168	286	29	basso	basso	PROPN
abrj-168	286	30	,	,	PUNCT
abrj-168	286	31	l.	l.	PROPN
abrj-168	286	32	f.	f.	PROPN
abrj-168	286	33	c.	c.	PROPN
abrj-168	286	34	(	(	PUNCT
abrj-168	286	35	2019	2019	NUM
abrj-168	286	36	)	)	PUNCT
abrj-168	286	37	.	.	PUNCT
abrj-168	287	1	the	the	DET
abrj-168	287	2	impact	impact	NOUN
abrj-168	287	3	of	of	ADP
abrj-168	287	4	intangibles	intangible	NOUN
abrj-168	287	5	of	of	ADP
abrj-168	287	6	german	german	ADJ
abrj-168	287	7	,	,	PUNCT
abrj-168	287	8	english	english	ADJ
abrj-168	287	9	and	and	CCONJ
abrj-168	287	10	portuguese	portuguese	ADJ
abrj-168	287	11	companies	company	NOUN
abrj-168	287	12	:	:	PUNCT
abrj-168	287	13	from	from	ADP
abrj-168	287	14	1999	1999	NUM
abrj-168	287	15	to	to	ADP
abrj-168	287	16	2016	2016	NUM
abrj-168	287	17	,	,	PUNCT
abrj-168	287	18	revista	revista	PROPN
abrj-168	287	19	de	de	PROPN
abrj-168	287	20	administração	administração	PROPN
abrj-168	287	21	mackenzie	mackenzie	PROPN
abrj-168	287	22	,	,	PUNCT
abrj-168	287	23	vol	vol	NOUN
abrj-168	287	24	.	.	PROPN
abrj-168	287	25	20	20	NUM
abrj-168	287	26	,	,	PUNCT
abrj-168	287	27	no	no	INTJ
abrj-168	287	28	.	.	NOUN
abrj-168	287	29	4	4	NUM
abrj-168	287	30	.	.	X
abrj-168	287	31	warrad	warrad	PROPN
abrj-168	287	32	,	,	PUNCT
abrj-168	287	33	l.h	l.h	PROPN
abrj-168	287	34	.	.	PROPN
abrj-168	287	35	(	(	PUNCT
abrj-168	287	36	2017	2017	NUM
abrj-168	287	37	)	)	PUNCT
abrj-168	287	38	.	.	PUNCT
abrj-168	288	1	the	the	DET
abrj-168	288	2	effect	effect	NOUN
abrj-168	288	3	of	of	ADP
abrj-168	288	4	market	market	NOUN
abrj-168	288	5	valuation	valuation	NOUN
abrj-168	288	6	measures	measure	NOUN
abrj-168	288	7	on	on	ADP
abrj-168	288	8	stock	stock	NOUN
abrj-168	288	9	price	price	NOUN
abrj-168	288	10	:	:	PUNCT
abrj-168	288	11	an	an	DET
abrj-168	288	12	empirical	empirical	ADJ
abrj-168	288	13	investigation	investigation	NOUN
abrj-168	288	14	on	on	ADP
abrj-168	288	15	jordanian	jordanian	ADJ
abrj-168	288	16	banks	bank	NOUN
abrj-168	288	17	,	,	PUNCT
abrj-168	288	18	international	international	ADJ
abrj-168	288	19	journal	journal	NOUN
abrj-168	288	20	of	of	ADP
abrj-168	288	21	business	business	NOUN
abrj-168	288	22	and	and	CCONJ
abrj-168	288	23	social	social	ADJ
abrj-168	288	24	science	science	NOUN
abrj-168	288	25	,	,	PUNCT
abrj-168	288	26	vol.8	vol.8	PROPN
abrj-168	288	27	,	,	PUNCT
abrj-168	288	28	no.3	no.3	PROPN
abrj-168	288	29	,	,	PUNCT
abrj-168	288	30	pp	pp	PROPN
abrj-168	288	31	.	.	PUNCT
abrj-168	289	1	67	67	NUM
abrj-168	289	2	-	-	SYM
abrj-168	289	3	74	74	NUM
abrj-168	289	4	.	.	PUNCT