id	sid	tid	token	lemma	pos
asfbr-505	1	1	copyright	copyright	NOUN
asfbr-505	1	2	©	©	PROPN
asfbr-505	1	3	cc	cc	PROPN
asfbr-505	1	4	-	-	PUNCT
asfbr-505	1	5	by	by	ADP
asfbr-505	1	6	-	-	PUNCT
asfbr-505	1	7	nc	nc	PROPN
asfbr-505	1	8	2020	2020	NUM
asfbr-505	1	9	,	,	PUNCT
asfbr-505	1	10	cribfb	cribfb	VERB
asfbr-505	1	11	|	|	ADV
asfbr-505	1	12	asfbr	asfbr	VERB
asfbr-505	1	13	asian	asian	ADJ
asfbr-505	1	14	finance	finance	PROPN
asfbr-505	1	15	&	&	CCONJ
asfbr-505	1	16	banking	banking	PROPN
asfbr-505	1	17	review	review	PROPN
asfbr-505	1	18	;	;	PUNCT
asfbr-505	1	19	vol	vol	NOUN
asfbr-505	1	20	.	.	NOUN
asfbr-505	2	1	4	4	NUM
asfbr-505	2	2	,	,	PUNCT
asfbr-505	2	3	no	no	INTJ
asfbr-505	2	4	.	.	NOUN
asfbr-505	2	5	1	1	NUM
asfbr-505	2	6	;	;	PUNCT
asfbr-505	2	7	2020	2020	NUM
asfbr-505	2	8	issn	issn	VERB
asfbr-505	2	9	2576	2576	NUM
asfbr-505	2	10	-	-	SYM
asfbr-505	2	11	1161	1161	NUM
asfbr-505	2	12	e	e	NOUN
asfbr-505	2	13	-	-	NOUN
asfbr-505	2	14	issn	issn	PROPN
asfbr-505	2	15	2576	2576	NUM
asfbr-505	2	16	-	-	SYM
asfbr-505	2	17	1188	1188	NUM
asfbr-505	2	18	published	publish	VERB
asfbr-505	2	19	by	by	ADP
asfbr-505	2	20	centre	centre	NOUN
asfbr-505	2	21	for	for	ADP
asfbr-505	2	22	research	research	NOUN
asfbr-505	2	23	on	on	ADP
asfbr-505	2	24	islamic	islamic	ADJ
asfbr-505	2	25	banking	banking	PROPN
asfbr-505	2	26	&	&	CCONJ
asfbr-505	2	27	finance	finance	PROPN
asfbr-505	2	28	and	and	CCONJ
asfbr-505	2	29	business	business	NOUN
asfbr-505	2	30	,	,	PUNCT
asfbr-505	2	31	usa	usa	PROPN
asfbr-505	2	32	1	1	NUM
asfbr-505	2	33	accounting	accounting	NOUN
asfbr-505	2	34	information	information	NOUN
asfbr-505	2	35	and	and	CCONJ
asfbr-505	2	36	stock	stock	NOUN
asfbr-505	2	37	prices	price	NOUN
asfbr-505	2	38	of	of	ADP
asfbr-505	2	39	quoted	quote	VERB
asfbr-505	2	40	manufacturing	manufacturing	NOUN
asfbr-505	2	41	firms	firm	NOUN
asfbr-505	2	42	:	:	PUNCT
asfbr-505	2	43	multi	multi	ADJ
asfbr-505	2	44	-	-	ADJ
asfbr-505	2	45	variant	variant	ADJ
asfbr-505	2	46	panel	panel	NOUN
asfbr-505	2	47	data	datum	NOUN
asfbr-505	2	48	evidence	evidence	NOUN
asfbr-505	2	49	from	from	ADP
asfbr-505	2	50	nigeria	nigeria	PROPN
asfbr-505	2	51	okoro	okoro	VERB
asfbr-505	2	52	innocent	innocent	ADJ
asfbr-505	2	53	department	department	NOUN
asfbr-505	2	54	of	of	ADP
asfbr-505	2	55	accounting	accounting	NOUN
asfbr-505	2	56	faculty	faculty	NOUN
asfbr-505	2	57	of	of	ADP
asfbr-505	2	58	management	management	PROPN
asfbr-505	2	59	sciences	sciences	PROPN
asfbr-505	2	60	university	university	PROPN
asfbr-505	2	61	of	of	ADP
asfbr-505	2	62	port	port	PROPN
asfbr-505	2	63	harcourt	harcourt	PROPN
asfbr-505	2	64	,	,	PUNCT
asfbr-505	2	65	rivers	river	NOUN
asfbr-505	2	66	state	state	PROPN
asfbr-505	2	67	,	,	PUNCT
asfbr-505	2	68	nigeria	nigeria	PROPN
asfbr-505	2	69	e	e	NOUN
asfbr-505	2	70	-	-	NOUN
asfbr-505	2	71	mail	mail	NOUN
asfbr-505	2	72	:	:	PUNCT
asfbr-505	2	73	innocentokoro35@yahoo.com	innocentokoro35@yahoo.com	X
asfbr-505	2	74	e.a.l	e.a.l	PROPN
asfbr-505	2	75	.	.	PUNCT
asfbr-505	2	76	ibanichuka	ibanichuka	PROPN
asfbr-505	2	77	department	department	PROPN
asfbr-505	2	78	of	of	ADP
asfbr-505	2	79	accounting	accounting	NOUN
asfbr-505	2	80	faculty	faculty	NOUN
asfbr-505	2	81	of	of	ADP
asfbr-505	2	82	management	management	PROPN
asfbr-505	2	83	sciences	sciences	PROPN
asfbr-505	2	84	university	university	PROPN
asfbr-505	2	85	of	of	ADP
asfbr-505	2	86	port	port	PROPN
asfbr-505	2	87	harcourt	harcourt	PROPN
asfbr-505	2	88	,	,	PUNCT
asfbr-505	2	89	rivers	river	NOUN
asfbr-505	2	90	state	state	PROPN
asfbr-505	2	91	,	,	PUNCT
asfbr-505	2	92	nigeria	nigeria	PROPN
asfbr-505	2	93	l.c	l.c	PROPN
asfbr-505	2	94	.	.	PROPN
asfbr-505	2	95	micah	micah	PROPN
asfbr-505	2	96	department	department	PROPN
asfbr-505	2	97	of	of	ADP
asfbr-505	2	98	accounting	accounting	PROPN
asfbr-505	2	99	faculty	faculty	NOUN
asfbr-505	2	100	of	of	ADP
asfbr-505	2	101	management	management	PROPN
asfbr-505	2	102	sciences	sciences	PROPN
asfbr-505	2	103	university	university	PROPN
asfbr-505	2	104	of	of	ADP
asfbr-505	2	105	port	port	PROPN
asfbr-505	2	106	harcourt	harcourt	PROPN
asfbr-505	2	107	,	,	PUNCT
asfbr-505	2	108	rivers	river	NOUN
asfbr-505	2	109	state	state	PROPN
asfbr-505	2	110	,	,	PUNCT
asfbr-505	2	111	nigeria	nigeria	PROPN
asfbr-505	2	112	abstract	abstract	ADV
asfbr-505	2	113	this	this	DET
asfbr-505	2	114	study	study	NOUN
asfbr-505	2	115	the	the	DET
asfbr-505	2	116	relationship	relationship	NOUN
asfbr-505	2	117	between	between	ADP
asfbr-505	2	118	accounting	accounting	NOUN
asfbr-505	2	119	information	information	NOUN
asfbr-505	2	120	and	and	CCONJ
asfbr-505	2	121	the	the	DET
asfbr-505	2	122	stock	stock	NOUN
asfbr-505	2	123	prices	price	NOUN
asfbr-505	2	124	of	of	ADP
asfbr-505	2	125	quoted	quote	VERB
asfbr-505	2	126	firms	firm	NOUN
asfbr-505	2	127	in	in	ADP
asfbr-505	2	128	nigeria	nigeria	PROPN
asfbr-505	2	129	.	.	PUNCT
asfbr-505	3	1	the	the	DET
asfbr-505	3	2	general	general	ADJ
asfbr-505	3	3	objective	objective	NOUN
asfbr-505	3	4	was	be	AUX
asfbr-505	3	5	to	to	PART
asfbr-505	3	6	examine	examine	VERB
asfbr-505	3	7	if	if	SCONJ
asfbr-505	3	8	accounting	accounting	NOUN
asfbr-505	3	9	information	information	NOUN
asfbr-505	3	10	have	have	VERB
asfbr-505	3	11	any	any	DET
asfbr-505	3	12	effect	effect	NOUN
asfbr-505	3	13	on	on	ADP
asfbr-505	3	14	market	market	NOUN
asfbr-505	3	15	value	value	NOUN
asfbr-505	3	16	of	of	ADP
asfbr-505	3	17	quoted	quote	VERB
asfbr-505	3	18	firms	firm	NOUN
asfbr-505	3	19	.	.	PUNCT
asfbr-505	4	1	cross	cross	PROPN
asfbr-505	4	2	sectional	sectional	ADJ
asfbr-505	4	3	data	datum	NOUN
asfbr-505	4	4	was	be	AUX
asfbr-505	4	5	sourced	source	VERB
asfbr-505	4	6	from	from	ADP
asfbr-505	4	7	financial	financial	ADJ
asfbr-505	4	8	statement	statement	NOUN
asfbr-505	4	9	of	of	ADP
asfbr-505	4	10	23	23	NUM
asfbr-505	4	11	manufacturing	manufacturing	NOUN
asfbr-505	4	12	firm	firm	NOUN
asfbr-505	4	13	from	from	ADP
asfbr-505	4	14	2008	2008	NUM
asfbr-505	4	15	-	-	SYM
asfbr-505	4	16	2017	2017	NUM
asfbr-505	4	17	.	.	PUNCT
asfbr-505	5	1	stock	stock	NOUN
asfbr-505	5	2	price	price	NOUN
asfbr-505	5	3	of	of	ADP
asfbr-505	5	4	the	the	DET
asfbr-505	5	5	firms	firm	NOUN
asfbr-505	5	6	was	be	AUX
asfbr-505	5	7	modeled	model	VERB
asfbr-505	5	8	as	as	ADP
asfbr-505	5	9	a	a	DET
asfbr-505	5	10	function	function	NOUN
asfbr-505	5	11	of	of	ADP
asfbr-505	5	12	assets	asset	NOUN
asfbr-505	5	13	turnover	turnover	NOUN
asfbr-505	5	14	rate	rate	NOUN
asfbr-505	5	15	,	,	PUNCT
asfbr-505	5	16	book	book	NOUN
asfbr-505	5	17	value	value	NOUN
asfbr-505	5	18	per	per	ADP
asfbr-505	5	19	share	share	NOUN
asfbr-505	5	20	and	and	CCONJ
asfbr-505	5	21	debt	debt	NOUN
asfbr-505	5	22	equity	equity	NOUN
asfbr-505	5	23	ratio	ratio	NOUN
asfbr-505	5	24	.	.	PUNCT
asfbr-505	6	1	ordinary	ordinary	ADJ
asfbr-505	6	2	least	least	ADJ
asfbr-505	6	3	square	square	ADJ
asfbr-505	6	4	method	method	NOUN
asfbr-505	6	5	of	of	ADP
asfbr-505	6	6	cointgration	cointgration	NOUN
asfbr-505	6	7	,	,	PUNCT
asfbr-505	6	8	unit	unit	NOUN
asfbr-505	6	9	root	root	NOUN
asfbr-505	6	10	and	and	CCONJ
asfbr-505	6	11	granger	granger	PROPN
asfbr-505	6	12	causality	causality	PROPN
asfbr-505	6	13	test	test	NOUN
asfbr-505	6	14	was	be	AUX
asfbr-505	6	15	used	use	VERB
asfbr-505	6	16	to	to	PART
asfbr-505	6	17	determine	determine	VERB
asfbr-505	6	18	the	the	DET
asfbr-505	6	19	extent	extent	NOUN
asfbr-505	6	20	to	to	PART
asfbr-505	6	21	which	which	PRON
asfbr-505	6	22	human	human	ADJ
asfbr-505	6	23	resource	resource	NOUN
asfbr-505	6	24	cost	cost	NOUN
asfbr-505	6	25	affect	affect	VERB
asfbr-505	6	26	quality	quality	NOUN
asfbr-505	6	27	of	of	ADP
asfbr-505	6	28	financial	financial	ADJ
asfbr-505	6	29	report	report	NOUN
asfbr-505	6	30	.	.	PUNCT
asfbr-505	7	1	after	after	ADP
asfbr-505	7	2	cross	cross	NOUN
asfbr-505	7	3	examination	examination	NOUN
asfbr-505	7	4	of	of	ADP
asfbr-505	7	5	the	the	DET
asfbr-505	7	6	validity	validity	NOUN
asfbr-505	7	7	of	of	ADP
asfbr-505	7	8	the	the	DET
asfbr-505	7	9	pooled	pooled	ADJ
asfbr-505	7	10	effect	effect	NOUN
asfbr-505	7	11	,	,	PUNCT
asfbr-505	7	12	fixed	fix	VERB
asfbr-505	7	13	effect	effect	NOUN
asfbr-505	7	14	and	and	CCONJ
asfbr-505	7	15	the	the	DET
asfbr-505	7	16	random	random	ADJ
asfbr-505	7	17	effect	effect	NOUN
asfbr-505	7	18	,	,	PUNCT
asfbr-505	7	19	the	the	DET
asfbr-505	7	20	study	study	NOUN
asfbr-505	7	21	accepts	accept	VERB
asfbr-505	7	22	the	the	DET
asfbr-505	7	23	fixed	fix	VERB
asfbr-505	7	24	effect	effect	NOUN
asfbr-505	7	25	model	model	NOUN
asfbr-505	7	26	.	.	PUNCT
asfbr-505	8	1	the	the	DET
asfbr-505	8	2	study	study	NOUN
asfbr-505	8	3	found	find	VERB
asfbr-505	8	4	that	that	SCONJ
asfbr-505	8	5	the	the	DET
asfbr-505	8	6	independent	independent	ADJ
asfbr-505	8	7	variables	variable	NOUN
asfbr-505	8	8	explained	explain	VERB
asfbr-505	8	9	78	78	NUM
asfbr-505	8	10	percent	percent	NOUN
asfbr-505	8	11	variation	variation	NOUN
asfbr-505	8	12	on	on	ADP
asfbr-505	8	13	the	the	DET
asfbr-505	8	14	market	market	NOUN
asfbr-505	8	15	value	value	NOUN
asfbr-505	8	16	of	of	ADP
asfbr-505	8	17	the	the	DET
asfbr-505	8	18	quoted	quote	VERB
asfbr-505	8	19	firms	firm	NOUN
asfbr-505	8	20	.	.	PUNCT
asfbr-505	9	1	the	the	DET
asfbr-505	9	2	beta	beta	ADJ
asfbr-505	9	3	coefficient	coefficient	NOUN
asfbr-505	9	4	of	of	ADP
asfbr-505	9	5	the	the	DET
asfbr-505	9	6	variables	variable	NOUN
asfbr-505	9	7	indicates	indicate	VERB
asfbr-505	9	8	debt	debt	NOUN
asfbr-505	9	9	equity	equity	NOUN
asfbr-505	9	10	ratio	ratio	NOUN
asfbr-505	9	11	and	and	CCONJ
asfbr-505	9	12	assets	asset	NOUN
asfbr-505	9	13	turnover	turnover	NOUN
asfbr-505	9	14	rate	rate	NOUN
asfbr-505	9	15	have	have	VERB
asfbr-505	9	16	positive	positive	ADJ
asfbr-505	9	17	effect	effect	NOUN
asfbr-505	9	18	on	on	ADP
asfbr-505	9	19	the	the	DET
asfbr-505	9	20	stock	stock	NOUN
asfbr-505	9	21	prices	price	NOUN
asfbr-505	9	22	of	of	ADP
asfbr-505	9	23	the	the	DET
asfbr-505	9	24	quoted	quote	VERB
asfbr-505	9	25	firms	firm	NOUN
asfbr-505	9	26	while	while	SCONJ
asfbr-505	9	27	book	book	NOUN
asfbr-505	9	28	value	value	NOUN
asfbr-505	9	29	per	per	ADP
asfbr-505	9	30	share	share	NOUN
asfbr-505	9	31	have	have	VERB
asfbr-505	9	32	negative	negative	ADJ
asfbr-505	9	33	effect	effect	NOUN
asfbr-505	9	34	on	on	ADP
asfbr-505	9	35	the	the	DET
asfbr-505	9	36	stock	stock	NOUN
asfbr-505	9	37	prices	price	NOUN
asfbr-505	9	38	of	of	ADP
asfbr-505	9	39	the	the	DET
asfbr-505	9	40	manufacturing	manufacturing	NOUN
asfbr-505	9	41	firms	firm	NOUN
asfbr-505	9	42	.	.	PUNCT
asfbr-505	10	1	from	from	ADP
asfbr-505	10	2	the	the	DET
asfbr-505	10	3	regression	regression	NOUN
asfbr-505	10	4	summary	summary	NOUN
asfbr-505	10	5	,	,	PUNCT
asfbr-505	10	6	the	the	DET
asfbr-505	10	7	study	study	NOUN
asfbr-505	10	8	concludes	conclude	VERB
asfbr-505	10	9	that	that	SCONJ
asfbr-505	10	10	there	there	PRON
asfbr-505	10	11	is	be	VERB
asfbr-505	10	12	significant	significant	ADJ
asfbr-505	10	13	relationship	relationship	NOUN
asfbr-505	10	14	between	between	ADP
asfbr-505	10	15	accounting	accounting	NOUN
asfbr-505	10	16	information	information	NOUN
asfbr-505	10	17	and	and	CCONJ
asfbr-505	10	18	prices	price	NOUN
asfbr-505	10	19	of	of	ADP
asfbr-505	10	20	the	the	DET
asfbr-505	10	21	quoted	quote	VERB
asfbr-505	10	22	firms	firm	NOUN
asfbr-505	10	23	.	.	PUNCT
asfbr-505	11	1	the	the	DET
asfbr-505	11	2	study	study	NOUN
asfbr-505	11	3	recommends	recommend	VERB
asfbr-505	11	4	that	that	SCONJ
asfbr-505	11	5	management	management	NOUN
asfbr-505	11	6	of	of	ADP
asfbr-505	11	7	the	the	DET
asfbr-505	11	8	manufacturing	manufacturing	NOUN
asfbr-505	11	9	firms	firm	NOUN
asfbr-505	11	10	should	should	AUX
asfbr-505	11	11	formulate	formulate	VERB
asfbr-505	11	12	policies	policy	NOUN
asfbr-505	11	13	that	that	PRON
asfbr-505	11	14	will	will	AUX
asfbr-505	11	15	increase	increase	VERB
asfbr-505	11	16	book	book	NOUN
asfbr-505	11	17	value	value	NOUN
asfbr-505	11	18	per	per	ADP
asfbr-505	11	19	share	share	NOUN
asfbr-505	11	20	and	and	CCONJ
asfbr-505	11	21	internal	internal	ADJ
asfbr-505	11	22	and	and	CCONJ
asfbr-505	11	23	external	external	ADJ
asfbr-505	11	24	factors	factor	NOUN
asfbr-505	11	25	that	that	PRON
asfbr-505	11	26	affect	affect	VERB
asfbr-505	11	27	negatively	negatively	ADV
asfbr-505	11	28	the	the	DET
asfbr-505	11	29	book	book	NOUN
asfbr-505	11	30	value	value	NOUN
asfbr-505	11	31	per	per	ADP
asfbr-505	11	32	share	share	NOUN
asfbr-505	11	33	of	of	ADP
asfbr-505	11	34	the	the	DET
asfbr-505	11	35	firms	firm	NOUN
asfbr-505	11	36	should	should	AUX
asfbr-505	11	37	be	be	AUX
asfbr-505	11	38	discouraged	discourage	VERB
asfbr-505	11	39	.	.	PUNCT
asfbr-505	12	1	keywords	keyword	NOUN
asfbr-505	12	2	:	:	PUNCT
asfbr-505	12	3	accounting	account	VERB
asfbr-505	12	4	information	information	NOUN
asfbr-505	12	5	,	,	PUNCT
asfbr-505	12	6	market	market	NOUN
asfbr-505	12	7	value	value	NOUN
asfbr-505	12	8	,	,	PUNCT
asfbr-505	12	9	quoted	quote	VERB
asfbr-505	12	10	manufacturing	manufacturing	NOUN
asfbr-505	12	11	firms	firm	NOUN
asfbr-505	12	12	,	,	PUNCT
asfbr-505	12	13	panel	panel	NOUN
asfbr-505	12	14	data	data	PROPN
asfbr-505	12	15	,	,	PUNCT
asfbr-505	12	16	nigeria	nigeria	PROPN
asfbr-505	12	17	.	.	PUNCT
asfbr-505	13	1	1	1	X
asfbr-505	13	2	.	.	X
asfbr-505	13	3	introduction	introduction	NOUN
asfbr-505	13	4	prior	prior	ADV
asfbr-505	13	5	to	to	ADP
asfbr-505	13	6	the	the	DET
asfbr-505	13	7	deregulation	deregulation	NOUN
asfbr-505	13	8	of	of	ADP
asfbr-505	13	9	stock	stock	NOUN
asfbr-505	13	10	market	market	NOUN
asfbr-505	13	11	in	in	ADP
asfbr-505	13	12	nigeria	nigeria	PROPN
asfbr-505	13	13	,	,	PUNCT
asfbr-505	13	14	stock	stock	NOUN
asfbr-505	13	15	prices	price	NOUN
asfbr-505	13	16	of	of	ADP
asfbr-505	13	17	newly	newly	ADV
asfbr-505	13	18	issued	issue	VERB
asfbr-505	13	19	and	and	CCONJ
asfbr-505	13	20	existing	exist	VERB
asfbr-505	13	21	stocks	stock	NOUN
asfbr-505	13	22	were	be	AUX
asfbr-505	13	23	regulated	regulate	VERB
asfbr-505	13	24	by	by	ADP
asfbr-505	13	25	the	the	DET
asfbr-505	13	26	regulatory	regulatory	ADJ
asfbr-505	13	27	agent	agent	NOUN
asfbr-505	13	28	of	of	ADP
asfbr-505	13	29	the	the	DET
asfbr-505	13	30	market	market	NOUN
asfbr-505	13	31	,	,	PUNCT
asfbr-505	13	32	the	the	DET
asfbr-505	13	33	nigerian	nigerian	ADJ
asfbr-505	13	34	securities	securities	PROPN
asfbr-505	13	35	and	and	CCONJ
asfbr-505	13	36	exchange	exchange	PROPN
asfbr-505	13	37	commission	commission	PROPN
asfbr-505	13	38	,	,	PUNCT
asfbr-505	13	39	without	without	ADP
asfbr-505	13	40	reference	reference	NOUN
asfbr-505	13	41	to	to	ADP
asfbr-505	13	42	internal	internal	ADJ
asfbr-505	13	43	factors	factor	NOUN
asfbr-505	13	44	such	such	ADJ
asfbr-505	13	45	as	as	ADP
asfbr-505	13	46	financial	financial	ADJ
asfbr-505	13	47	information	information	NOUN
asfbr-505	13	48	that	that	PRON
asfbr-505	13	49	can	can	AUX
asfbr-505	13	50	affect	affect	VERB
asfbr-505	13	51	stock	stock	NOUN
asfbr-505	13	52	prices	price	NOUN
asfbr-505	13	53	of	of	ADP
asfbr-505	13	54	listed	list	VERB
asfbr-505	13	55	firms	firm	NOUN
asfbr-505	13	56	.	.	PUNCT
asfbr-505	14	1	stock	stock	NOUN
asfbr-505	14	2	prices	price	NOUN
asfbr-505	14	3	in	in	ADP
asfbr-505	14	4	the	the	DET
asfbr-505	14	5	nigerian	nigerian	ADJ
asfbr-505	14	6	stock	stock	NOUN
asfbr-505	14	7	exchange	exchange	PROPN
asfbr-505	14	8	moves	move	VERB
asfbr-505	14	9	up	up	ADP
asfbr-505	14	10	and	and	CCONJ
asfbr-505	14	11	down	down	ADV
asfbr-505	14	12	in	in	ADP
asfbr-505	14	13	response	response	NOUN
asfbr-505	14	14	to	to	ADP
asfbr-505	14	15	news	news	NOUN
asfbr-505	14	16	and	and	CCONJ
asfbr-505	14	17	information	information	NOUN
asfbr-505	14	18	expected	expect	VERB
asfbr-505	14	19	about	about	ADP
asfbr-505	14	20	the	the	DET
asfbr-505	14	21	particular	particular	ADJ
asfbr-505	14	22	stock	stock	NOUN
asfbr-505	14	23	in	in	ADP
asfbr-505	14	24	the	the	DET
asfbr-505	14	25	market	market	NOUN
asfbr-505	14	26	.	.	PUNCT
asfbr-505	15	1	the	the	DET
asfbr-505	15	2	news	news	NOUN
asfbr-505	15	3	and	and	CCONJ
asfbr-505	15	4	information	information	NOUN
asfbr-505	15	5	cause	cause	VERB
asfbr-505	15	6	buyers	buyer	NOUN
asfbr-505	15	7	and	and	CCONJ
asfbr-505	15	8	sellers	seller	NOUN
asfbr-505	15	9	of	of	ADP
asfbr-505	15	10	common	common	ADJ
asfbr-505	15	11	stocks	stock	NOUN
asfbr-505	15	12	to	to	PART
asfbr-505	15	13	take	take	VERB
asfbr-505	15	14	buying	buying	NOUN
asfbr-505	15	15	and	and	CCONJ
asfbr-505	15	16	selling	sell	VERB
asfbr-505	15	17	decisions	decision	NOUN
asfbr-505	15	18	which	which	PRON
asfbr-505	15	19	generate	generate	VERB
asfbr-505	15	20	market	market	NOUN
asfbr-505	15	21	activities	activity	NOUN
asfbr-505	15	22	that	that	PRON
asfbr-505	15	23	affect	affect	VERB
asfbr-505	15	24	market	market	NOUN
asfbr-505	15	25	value	value	NOUN
asfbr-505	15	26	(	(	PUNCT
asfbr-505	15	27	aflbi	aflbi	NOUN
asfbr-505	15	28	and	and	CCONJ
asfbr-505	15	29	dada	dada	PROPN
asfbr-505	15	30	,	,	PUNCT
asfbr-505	15	31	2014	2014	NUM
asfbr-505	15	32	)	)	PUNCT
asfbr-505	15	33	.	.	PUNCT
asfbr-505	16	1	stock	stock	NOUN
asfbr-505	16	2	price	price	NOUN
asfbr-505	16	3	constitute	constitute	VERB
asfbr-505	16	4	the	the	DET
asfbr-505	16	5	value	value	NOUN
asfbr-505	16	6	of	of	ADP
asfbr-505	16	7	a	a	DET
asfbr-505	16	8	firm	firm	NOUN
asfbr-505	16	9	(	(	PUNCT
asfbr-505	16	10	pandey	pandey	PROPN
asfbr-505	16	11	,	,	PUNCT
asfbr-505	16	12	2005	2005	NUM
asfbr-505	16	13	)	)	PUNCT
asfbr-505	16	14	.	.	PUNCT
asfbr-505	17	1	the	the	DET
asfbr-505	17	2	effect	effect	NOUN
asfbr-505	17	3	of	of	ADP
asfbr-505	17	4	stock	stock	NOUN
asfbr-505	17	5	volatility	volatility	NOUN
asfbr-505	17	6	arising	arise	VERB
asfbr-505	17	7	from	from	ADP
asfbr-505	17	8	the	the	DET
asfbr-505	17	9	role	role	NOUN
asfbr-505	17	10	of	of	ADP
asfbr-505	17	11	accounting	account	VERB
asfbr-505	17	12	information	information	NOUN
asfbr-505	17	13	disclosure	disclosure	NOUN
asfbr-505	17	14	in	in	ADP
asfbr-505	17	15	mitigating	mitigate	VERB
asfbr-505	17	16	uncertainty	uncertainty	NOUN
asfbr-505	17	17	,	,	PUNCT
asfbr-505	17	18	accounting	accounting	NOUN
asfbr-505	17	19	disclosures	disclosure	NOUN
asfbr-505	17	20	may	may	AUX
asfbr-505	17	21	reduce	reduce	VERB
asfbr-505	17	22	the	the	DET
asfbr-505	17	23	magnitude	magnitude	NOUN
asfbr-505	17	24	of	of	ADP
asfbr-505	17	25	the	the	DET
asfbr-505	17	26	impact	impact	NOUN
asfbr-505	17	27	of	of	ADP
asfbr-505	17	28	news	news	NOUN
asfbr-505	17	29	about	about	ADP
asfbr-505	17	30	a	a	DET
asfbr-505	17	31	firm	firm	NOUN
asfbr-505	17	32	’s	’s	PART
asfbr-505	17	33	performance	performance	NOUN
asfbr-505	17	34	,	,	PUNCT
asfbr-505	17	35	which	which	PRON
asfbr-505	17	36	would	would	AUX
asfbr-505	17	37	reduce	reduce	VERB
asfbr-505	17	38	stock	stock	NOUN
asfbr-505	17	39	price	price	NOUN
asfbr-505	17	40	volatility	volatility	NOUN
asfbr-505	17	41	(	(	PUNCT
asfbr-505	17	42	lang	lang	NOUN
asfbr-505	17	43	and	and	CCONJ
asfbr-505	17	44	lundholm	lundholm	ADJ
asfbr-505	17	45	1993	1993	NUM
asfbr-505	17	46	;	;	PUNCT
asfbr-505	17	47	bushee	bushee	NOUN
asfbr-505	17	48	and	and	CCONJ
asfbr-505	17	49	noe	noe	NOUN
asfbr-505	17	50	2000	2000	NUM
asfbr-505	17	51	)	)	PUNCT
asfbr-505	17	52	.	.	PUNCT
asfbr-505	18	1	retrospectively	retrospectively	ADV
asfbr-505	18	2	,	,	PUNCT
asfbr-505	18	3	the	the	DET
asfbr-505	18	4	market	market	NOUN
asfbr-505	18	5	microstructure	microstructure	NOUN
asfbr-505	18	6	theory	theory	NOUN
asfbr-505	18	7	also	also	ADV
asfbr-505	18	8	suggest	suggest	VERB
asfbr-505	18	9	that	that	SCONJ
asfbr-505	18	10	by	by	ADP
asfbr-505	18	11	increasing	increase	VERB
asfbr-505	18	12	the	the	DET
asfbr-505	18	13	amount	amount	NOUN
asfbr-505	18	14	of	of	ADP
asfbr-505	18	15	public	public	ADJ
asfbr-505	18	16	information	information	NOUN
asfbr-505	18	17	,	,	PUNCT
asfbr-505	18	18	disclosure	disclosure	NOUN
asfbr-505	18	19	is	be	AUX
asfbr-505	18	20	likely	likely	ADJ
asfbr-505	18	21	to	to	PART
asfbr-505	18	22	reduce	reduce	VERB
asfbr-505	18	23	information	information	NOUN
asfbr-505	18	24	asymmetries	asymmetry	NOUN
asfbr-505	18	25	in	in	ADP
asfbr-505	18	26	the	the	DET
asfbr-505	18	27	market	market	NOUN
asfbr-505	18	28	that	that	PRON
asfbr-505	18	29	result	result	VERB
asfbr-505	18	30	in	in	ADP
asfbr-505	18	31	pronounced	pronounce	VERB
asfbr-505	18	32	price	price	NOUN
asfbr-505	18	33	changes	change	NOUN
asfbr-505	18	34	in	in	ADP
asfbr-505	18	35	response	response	NOUN
asfbr-505	18	36	to	to	ADP
asfbr-505	18	37	changes	change	NOUN
asfbr-505	18	38	in	in	ADP
asfbr-505	18	39	demand	demand	NOUN
asfbr-505	18	40	for	for	ADP
asfbr-505	18	41	the	the	DET
asfbr-505	18	42	stock	stock	NOUN
asfbr-505	18	43	(	(	PUNCT
asfbr-505	18	44	diamond	diamond	NOUN
asfbr-505	18	45	and	and	CCONJ
asfbr-505	18	46	verrecchia	verrecchia	VERB
asfbr-505	18	47	1991	1991	NUM
asfbr-505	18	48	)	)	PUNCT
asfbr-505	18	49	.	.	PUNCT
asfbr-505	19	1	copyright	copyright	NOUN
asfbr-505	19	2	©	©	PROPN
asfbr-505	19	3	cc	cc	PROPN
asfbr-505	19	4	-	-	PUNCT
asfbr-505	19	5	by	by	ADP
asfbr-505	19	6	-	-	PUNCT
asfbr-505	19	7	nc	nc	PROPN
asfbr-505	19	8	2020	2020	NUM
asfbr-505	19	9	,	,	PUNCT
asfbr-505	19	10	cribfb	cribfb	VERB
asfbr-505	19	11	|	|	ADV
asfbr-505	20	1	asfbr	asfbr	NOUN
asfbr-505	20	2	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	20	3	asian	asian	ADJ
asfbr-505	20	4	finance	finance	PROPN
asfbr-505	20	5	&	&	CCONJ
asfbr-505	20	6	banking	banking	PROPN
asfbr-505	20	7	review	review	PROPN
asfbr-505	20	8	vol	vol	NOUN
asfbr-505	20	9	.	.	PROPN
asfbr-505	21	1	4	4	NUM
asfbr-505	21	2	,	,	PUNCT
asfbr-505	21	3	no	no	INTJ
asfbr-505	21	4	.	.	NOUN
asfbr-505	21	5	1	1	NUM
asfbr-505	21	6	;	;	PUNCT
asfbr-505	21	7	2020	2020	NUM
asfbr-505	21	8	2	2	NUM
asfbr-505	21	9	disclosure	disclosure	NOUN
asfbr-505	21	10	reduces	reduce	VERB
asfbr-505	21	11	heterogeneity	heterogeneity	NOUN
asfbr-505	21	12	of	of	ADP
asfbr-505	21	13	beliefs	belief	NOUN
asfbr-505	21	14	about	about	ADP
asfbr-505	21	15	the	the	DET
asfbr-505	21	16	true	true	ADJ
asfbr-505	21	17	value	value	NOUN
asfbr-505	21	18	of	of	ADP
asfbr-505	21	19	the	the	DET
asfbr-505	21	20	firm	firm	NOUN
asfbr-505	21	21	.	.	PUNCT
asfbr-505	22	1	it	it	PRON
asfbr-505	22	2	may	may	AUX
asfbr-505	22	3	thus	thus	ADV
asfbr-505	22	4	reduce	reduce	VERB
asfbr-505	22	5	both	both	CCONJ
asfbr-505	22	6	the	the	DET
asfbr-505	22	7	volume	volume	NOUN
asfbr-505	22	8	traded	trade	VERB
asfbr-505	22	9	and	and	CCONJ
asfbr-505	22	10	the	the	DET
asfbr-505	22	11	volatility	volatility	NOUN
asfbr-505	22	12	of	of	ADP
asfbr-505	22	13	the	the	DET
asfbr-505	22	14	stock	stock	NOUN
asfbr-505	22	15	price	price	NOUN
asfbr-505	22	16	.	.	PUNCT
asfbr-505	23	1	an	an	DET
asfbr-505	23	2	increase	increase	NOUN
asfbr-505	23	3	in	in	ADP
asfbr-505	23	4	disclosure	disclosure	NOUN
asfbr-505	23	5	implies	imply	VERB
asfbr-505	23	6	that	that	SCONJ
asfbr-505	23	7	more	more	ADJ
asfbr-505	23	8	information	information	NOUN
asfbr-505	23	9	is	be	AUX
asfbr-505	23	10	released	release	VERB
asfbr-505	23	11	,	,	PUNCT
asfbr-505	23	12	which	which	PRON
asfbr-505	23	13	in	in	ADP
asfbr-505	23	14	and	and	CCONJ
asfbr-505	23	15	of	of	ADP
asfbr-505	23	16	itself	itself	PRON
asfbr-505	23	17	might	might	AUX
asfbr-505	23	18	move	move	VERB
asfbr-505	23	19	the	the	DET
asfbr-505	23	20	price	price	NOUN
asfbr-505	23	21	and	and	CCONJ
asfbr-505	23	22	increase	increase	VERB
asfbr-505	23	23	volatility	volatility	NOUN
asfbr-505	23	24	(	(	PUNCT
asfbr-505	23	25	ross	ross	PROPN
asfbr-505	23	26	1989	1989	NUM
asfbr-505	23	27	)	)	PUNCT
asfbr-505	23	28	.	.	PUNCT
asfbr-505	24	1	an	an	DET
asfbr-505	24	2	increase	increase	NOUN
asfbr-505	24	3	in	in	ADP
asfbr-505	24	4	the	the	DET
asfbr-505	24	5	disclosure	disclosure	NOUN
asfbr-505	24	6	of	of	ADP
asfbr-505	24	7	information	information	NOUN
asfbr-505	24	8	relies	rely	VERB
asfbr-505	24	9	on	on	ADP
asfbr-505	24	10	sophisticated	sophisticated	ADJ
asfbr-505	24	11	investors	investor	NOUN
asfbr-505	24	12	to	to	PART
asfbr-505	24	13	interpret	interpret	VERB
asfbr-505	24	14	and	and	CCONJ
asfbr-505	24	15	put	put	VERB
asfbr-505	24	16	the	the	DET
asfbr-505	24	17	disclosed	disclose	VERB
asfbr-505	24	18	information	information	NOUN
asfbr-505	24	19	into	into	ADP
asfbr-505	24	20	context	context	NOUN
asfbr-505	24	21	.	.	PUNCT
asfbr-505	25	1	indeed	indeed	ADV
asfbr-505	25	2	specific	specific	ADJ
asfbr-505	25	3	disclosure	disclosure	NOUN
asfbr-505	25	4	requirements	requirement	NOUN
asfbr-505	25	5	could	could	AUX
asfbr-505	25	6	provide	provide	VERB
asfbr-505	25	7	the	the	DET
asfbr-505	25	8	markets	market	NOUN
asfbr-505	25	9	with	with	ADP
asfbr-505	25	10	more	more	ADJ
asfbr-505	25	11	data	datum	NOUN
asfbr-505	25	12	that	that	PRON
asfbr-505	25	13	might	might	AUX
asfbr-505	25	14	be	be	AUX
asfbr-505	25	15	misconstrued	misconstrue	VERB
asfbr-505	25	16	by	by	ADP
asfbr-505	25	17	analysts	analyst	NOUN
asfbr-505	25	18	.	.	PUNCT
asfbr-505	26	1	more	more	ADJ
asfbr-505	26	2	disclosure	disclosure	NOUN
asfbr-505	26	3	might	might	AUX
asfbr-505	26	4	thus	thus	ADV
asfbr-505	26	5	inject	inject	VERB
asfbr-505	26	6	more	more	ADJ
asfbr-505	26	7	market	market	NOUN
asfbr-505	26	8	volatility	volatility	NOUN
asfbr-505	26	9	(	(	PUNCT
asfbr-505	26	10	institute	institute	NOUN
asfbr-505	26	11	of	of	ADP
asfbr-505	26	12	international	international	ADJ
asfbr-505	26	13	finance	finance	PROPN
asfbr-505	26	14	2003	2003	NUM
asfbr-505	26	15	;	;	PUNCT
asfbr-505	26	16	shleifer	shleifer	NOUN
asfbr-505	26	17	and	and	CCONJ
asfbr-505	26	18	vishny	vishny	PROPN
asfbr-505	26	19	1997	1997	NUM
asfbr-505	26	20	)	)	PUNCT
asfbr-505	26	21	.	.	PUNCT
asfbr-505	27	1	in	in	ADP
asfbr-505	27	2	nigeria	nigeria	PROPN
asfbr-505	27	3	,	,	PUNCT
asfbr-505	27	4	section	section	NOUN
asfbr-505	27	5	296	296	NUM
asfbr-505	27	6	of	of	ADP
asfbr-505	27	7	companies	company	NOUN
asfbr-505	27	8	and	and	CCONJ
asfbr-505	27	9	allied	ally	VERB
asfbr-505	27	10	matter	matter	NOUN
asfbr-505	27	11	act	act	NOUN
asfbr-505	27	12	1990	1990	NUM
asfbr-505	27	13	(	(	PUNCT
asfbr-505	27	14	as	as	ADP
asfbr-505	27	15	amended	amend	VERB
asfbr-505	27	16	)	)	PUNCT
asfbr-505	27	17	mandates	mandate	VERB
asfbr-505	27	18	all	all	DET
asfbr-505	27	19	public	public	ADJ
asfbr-505	27	20	limited	limited	ADJ
asfbr-505	27	21	companies	company	NOUN
asfbr-505	27	22	to	to	PART
asfbr-505	27	23	make	make	VERB
asfbr-505	27	24	public	public	ADJ
asfbr-505	27	25	the	the	DET
asfbr-505	27	26	financial	financial	ADJ
asfbr-505	27	27	status	status	NOUN
asfbr-505	27	28	of	of	ADP
asfbr-505	27	29	the	the	DET
asfbr-505	27	30	firm	firm	NOUN
asfbr-505	27	31	within	within	ADP
asfbr-505	27	32	a	a	DET
asfbr-505	27	33	specific	specific	ADJ
asfbr-505	27	34	accounting	accounting	NOUN
asfbr-505	27	35	period	period	NOUN
asfbr-505	27	36	.	.	PUNCT
asfbr-505	28	1	the	the	DET
asfbr-505	28	2	role	role	NOUN
asfbr-505	28	3	of	of	ADP
asfbr-505	28	4	management	management	NOUN
asfbr-505	28	5	as	as	ADP
asfbr-505	28	6	agent	agent	NOUN
asfbr-505	28	7	to	to	ADP
asfbr-505	28	8	the	the	DET
asfbr-505	28	9	shareholders	shareholder	NOUN
asfbr-505	28	10	gives	give	VERB
asfbr-505	28	11	it	it	PRON
asfbr-505	28	12	obligation	obligation	NOUN
asfbr-505	28	13	to	to	PART
asfbr-505	28	14	be	be	AUX
asfbr-505	28	15	accountable	accountable	ADJ
asfbr-505	28	16	to	to	ADP
asfbr-505	28	17	the	the	DET
asfbr-505	28	18	owners	owner	NOUN
asfbr-505	28	19	.	.	PUNCT
asfbr-505	29	1	management	management	NOUN
asfbr-505	29	2	is	be	AUX
asfbr-505	29	3	responsible	responsible	ADJ
asfbr-505	29	4	for	for	ADP
asfbr-505	29	5	the	the	DET
asfbr-505	29	6	preparation	preparation	NOUN
asfbr-505	29	7	of	of	ADP
asfbr-505	29	8	financial	financial	ADJ
asfbr-505	29	9	statement	statement	NOUN
asfbr-505	29	10	based	base	VERB
asfbr-505	29	11	on	on	ADP
asfbr-505	29	12	the	the	DET
asfbr-505	29	13	accounting	accounting	NOUN
asfbr-505	29	14	records	record	NOUN
asfbr-505	29	15	of	of	ADP
asfbr-505	29	16	the	the	DET
asfbr-505	29	17	organization	organization	NOUN
asfbr-505	29	18	which	which	PRON
asfbr-505	29	19	reflects	reflect	VERB
asfbr-505	29	20	the	the	DET
asfbr-505	29	21	nature	nature	NOUN
asfbr-505	29	22	and	and	CCONJ
asfbr-505	29	23	operations	operation	NOUN
asfbr-505	29	24	of	of	ADP
asfbr-505	29	25	the	the	DET
asfbr-505	29	26	entity	entity	NOUN
asfbr-505	29	27	and	and	CCONJ
asfbr-505	29	28	expected	expect	VERB
asfbr-505	29	29	to	to	PART
asfbr-505	29	30	be	be	AUX
asfbr-505	29	31	in	in	ADP
asfbr-505	29	32	conformity	conformity	NOUN
asfbr-505	29	33	with	with	ADP
asfbr-505	29	34	generally	generally	ADV
asfbr-505	29	35	accepted	accept	VERB
asfbr-505	29	36	accounting	accounting	NOUN
asfbr-505	29	37	principle	principle	NOUN
asfbr-505	29	38	(	(	PUNCT
asfbr-505	29	39	gaap	gaap	PROPN
asfbr-505	29	40	)	)	PUNCT
asfbr-505	29	41	.	.	PUNCT
asfbr-505	30	1	the	the	DET
asfbr-505	30	2	need	need	NOUN
asfbr-505	30	3	for	for	ADP
asfbr-505	30	4	financial	financial	ADJ
asfbr-505	30	5	reporting	reporting	NOUN
asfbr-505	30	6	and	and	CCONJ
asfbr-505	30	7	disclosure	disclosure	NOUN
asfbr-505	30	8	arises	arise	VERB
asfbr-505	30	9	from	from	ADP
asfbr-505	30	10	information	information	NOUN
asfbr-505	30	11	asymmetry	asymmetry	NOUN
asfbr-505	30	12	and	and	CCONJ
asfbr-505	30	13	conflict	conflict	NOUN
asfbr-505	30	14	of	of	ADP
asfbr-505	30	15	interest	interest	NOUN
asfbr-505	30	16	between	between	ADP
asfbr-505	30	17	managers	manager	NOUN
asfbr-505	30	18	and	and	CCONJ
asfbr-505	30	19	shareholders	shareholder	NOUN
asfbr-505	30	20	(	(	PUNCT
asfbr-505	30	21	healy	healy	NOUN
asfbr-505	30	22	and	and	CCONJ
asfbr-505	30	23	palepa	palepa	NOUN
asfbr-505	30	24	,	,	PUNCT
asfbr-505	30	25	2006).according	2006).accorde	VERB
asfbr-505	30	26	to	to	ADP
asfbr-505	30	27	international	international	ADJ
asfbr-505	30	28	accounting	accounting	NOUN
asfbr-505	30	29	standard	standard	PROPN
asfbr-505	30	30	board	board	PROPN
asfbr-505	30	31	(	(	PUNCT
asfbr-505	30	32	iasb	iasb	PROPN
asfbr-505	30	33	)	)	PUNCT
asfbr-505	30	34	,	,	PUNCT
asfbr-505	30	35	(	(	PUNCT
asfbr-505	30	36	2008	2008	NUM
asfbr-505	30	37	)	)	PUNCT
asfbr-505	30	38	,	,	PUNCT
asfbr-505	30	39	high	high	ADJ
asfbr-505	30	40	quality	quality	NOUN
asfbr-505	30	41	financial	financial	ADJ
asfbr-505	30	42	reporting	reporting	NOUN
asfbr-505	30	43	is	be	AUX
asfbr-505	30	44	critical	critical	ADJ
asfbr-505	30	45	to	to	ADP
asfbr-505	30	46	investors	investor	NOUN
asfbr-505	30	47	and	and	CCONJ
asfbr-505	30	48	other	other	ADJ
asfbr-505	30	49	stakeholders	stakeholder	NOUN
asfbr-505	30	50	in	in	ADP
asfbr-505	30	51	making	make	VERB
asfbr-505	30	52	investment	investment	NOUN
asfbr-505	30	53	,	,	PUNCT
asfbr-505	30	54	credit	credit	NOUN
asfbr-505	30	55	and	and	CCONJ
asfbr-505	30	56	similar	similar	ADJ
asfbr-505	30	57	decision	decision	NOUN
asfbr-505	30	58	.	.	PUNCT
asfbr-505	31	1	the	the	DET
asfbr-505	31	2	need	need	NOUN
asfbr-505	31	3	for	for	ADP
asfbr-505	31	4	adequate	adequate	ADJ
asfbr-505	31	5	fair	fair	ADJ
asfbr-505	31	6	,	,	PUNCT
asfbr-505	31	7	reliable	reliable	ADJ
asfbr-505	31	8	,	,	PUNCT
asfbr-505	31	9	relevant	relevant	ADJ
asfbr-505	31	10	,	,	PUNCT
asfbr-505	31	11	timely	timely	ADJ
asfbr-505	31	12	and	and	CCONJ
asfbr-505	31	13	unbiased	unbiased	ADJ
asfbr-505	31	14	financial	financial	ADJ
asfbr-505	31	15	information	information	NOUN
asfbr-505	31	16	is	be	AUX
asfbr-505	31	17	irrefutable	irrefutable	ADJ
asfbr-505	31	18	in	in	ADP
asfbr-505	31	19	a	a	DET
asfbr-505	31	20	free	free	ADJ
asfbr-505	31	21	enterprise	enterprise	NOUN
asfbr-505	31	22	economy	economy	NOUN
asfbr-505	31	23	.	.	PUNCT
asfbr-505	32	1	information	information	NOUN
asfbr-505	32	2	is	be	AUX
asfbr-505	32	3	related	relate	VERB
asfbr-505	32	4	to	to	ADP
asfbr-505	32	5	various	various	ADJ
asfbr-505	32	6	theories	theory	NOUN
asfbr-505	32	7	such	such	ADJ
asfbr-505	32	8	as	as	ADP
asfbr-505	32	9	stakeholder	stakeholder	NOUN
asfbr-505	32	10	theory	theory	NOUN
asfbr-505	32	11	(	(	PUNCT
asfbr-505	32	12	choi	choi	NOUN
asfbr-505	32	13	,	,	PUNCT
asfbr-505	32	14	1973	1973	NUM
asfbr-505	32	15	)	)	PUNCT
asfbr-505	32	16	,	,	PUNCT
asfbr-505	32	17	agency	agency	NOUN
asfbr-505	32	18	theory	theory	NOUN
asfbr-505	32	19	(	(	PUNCT
asfbr-505	32	20	piot	piot	NOUN
asfbr-505	32	21	,	,	PUNCT
asfbr-505	32	22	2005	2005	NUM
asfbr-505	32	23	,	,	PUNCT
asfbr-505	32	24	and	and	CCONJ
asfbr-505	32	25	stulz	stulz	ADJ
asfbr-505	32	26	2005	2005	NUM
asfbr-505	32	27	)	)	PUNCT
asfbr-505	32	28	,	,	PUNCT
asfbr-505	32	29	legitimacy	legitimacy	NOUN
asfbr-505	32	30	theory	theory	NOUN
asfbr-505	32	31	(	(	PUNCT
asfbr-505	32	32	deegan	deegan	PROPN
asfbr-505	32	33	,	,	PUNCT
asfbr-505	32	34	2002	2002	NUM
asfbr-505	32	35	and	and	CCONJ
asfbr-505	32	36	tsang	tsang	PROPN
asfbr-505	32	37	,	,	PUNCT
asfbr-505	32	38	1998	1998	NUM
asfbr-505	32	39	)	)	PUNCT
asfbr-505	32	40	and	and	CCONJ
asfbr-505	32	41	political	political	ADJ
asfbr-505	32	42	economy	economy	NOUN
asfbr-505	32	43	theory	theory	NOUN
asfbr-505	32	44	(	(	PUNCT
asfbr-505	32	45	choi	choi	NOUN
asfbr-505	32	46	,	,	PUNCT
asfbr-505	32	47	1973	1973	NUM
asfbr-505	32	48	)	)	PUNCT
asfbr-505	32	49	.	.	PUNCT
asfbr-505	33	1	information	information	NOUN
asfbr-505	33	2	dissemination	dissemination	NOUN
asfbr-505	33	3	is	be	AUX
asfbr-505	33	4	an	an	DET
asfbr-505	33	5	important	important	ADJ
asfbr-505	33	6	and	and	CCONJ
asfbr-505	33	7	effective	effective	ADJ
asfbr-505	33	8	tool	tool	NOUN
asfbr-505	33	9	of	of	ADP
asfbr-505	33	10	coordinating	coordinate	VERB
asfbr-505	33	11	all	all	DET
asfbr-505	33	12	those	those	DET
asfbr-505	33	13	groups	group	NOUN
asfbr-505	33	14	to	to	PART
asfbr-505	33	15	bring	bring	VERB
asfbr-505	33	16	them	they	PRON
asfbr-505	33	17	together	together	ADV
asfbr-505	33	18	.	.	PUNCT
asfbr-505	34	1	beuselinck	beuselinck	ADJ
asfbr-505	34	2	(	(	PUNCT
asfbr-505	34	3	2005	2005	NUM
asfbr-505	34	4	)	)	PUNCT
asfbr-505	34	5	clearly	clearly	ADV
asfbr-505	34	6	evidences	evidence	VERB
asfbr-505	34	7	quoting	quote	VERB
asfbr-505	34	8	other	other	ADJ
asfbr-505	34	9	relevant	relevant	ADJ
asfbr-505	34	10	theories	theory	NOUN
asfbr-505	34	11	linked	link	VERB
asfbr-505	34	12	to	to	ADP
asfbr-505	34	13	economic	economic	ADJ
asfbr-505	34	14	functions	function	NOUN
asfbr-505	34	15	that	that	PRON
asfbr-505	34	16	financial	financial	ADJ
asfbr-505	34	17	reporting	reporting	NOUN
asfbr-505	34	18	quality	quality	NOUN
asfbr-505	34	19	is	be	AUX
asfbr-505	34	20	prime	prime	ADJ
asfbr-505	34	21	to	to	ADP
asfbr-505	34	22	wellfunctioning	wellfunctione	VERB
asfbr-505	34	23	of	of	ADP
asfbr-505	34	24	the	the	DET
asfbr-505	34	25	economy	economy	NOUN
asfbr-505	34	26	.	.	PUNCT
asfbr-505	35	1	the	the	DET
asfbr-505	35	2	development	development	NOUN
asfbr-505	35	3	of	of	ADP
asfbr-505	35	4	accounting	accounting	NOUN
asfbr-505	35	5	theory	theory	NOUN
asfbr-505	35	6	originated	originate	VERB
asfbr-505	35	7	in	in	ADP
asfbr-505	35	8	the	the	DET
asfbr-505	35	9	united	united	PROPN
asfbr-505	35	10	states	states	PROPN
asfbr-505	35	11	as	as	ADP
asfbr-505	35	12	a	a	DET
asfbr-505	35	13	result	result	NOUN
asfbr-505	35	14	of	of	ADP
asfbr-505	35	15	the	the	DET
asfbr-505	35	16	corporate	corporate	ADJ
asfbr-505	35	17	scandals	scandal	NOUN
asfbr-505	35	18	in	in	ADP
asfbr-505	35	19	the	the	DET
asfbr-505	35	20	early	early	ADJ
asfbr-505	35	21	1900s	1900	NOUN
asfbr-505	35	22	and	and	CCONJ
asfbr-505	35	23	later	later	ADV
asfbr-505	35	24	was	be	AUX
asfbr-505	35	25	influenced	influence	VERB
asfbr-505	35	26	by	by	ADP
asfbr-505	35	27	the	the	DET
asfbr-505	35	28	establishment	establishment	NOUN
asfbr-505	35	29	of	of	ADP
asfbr-505	35	30	professional	professional	ADJ
asfbr-505	35	31	accounting	accounting	NOUN
asfbr-505	35	32	bodies	body	NOUN
asfbr-505	35	33	in	in	ADP
asfbr-505	35	34	the	the	DET
asfbr-505	35	35	united	united	PROPN
asfbr-505	35	36	state	state	PROPN
asfbr-505	35	37	and	and	CCONJ
asfbr-505	35	38	the	the	DET
asfbr-505	35	39	united	united	ADJ
asfbr-505	35	40	kingdom	kingdom	PROPN
asfbr-505	35	41	that	that	PRON
asfbr-505	35	42	published	publish	VERB
asfbr-505	35	43	documents	document	NOUN
asfbr-505	35	44	relating	relate	VERB
asfbr-505	35	45	to	to	ADP
asfbr-505	35	46	accounting	accounting	NOUN
asfbr-505	35	47	principles	principle	NOUN
asfbr-505	35	48	and	and	CCONJ
asfbr-505	35	49	standards	standard	NOUN
asfbr-505	35	50	for	for	ADP
asfbr-505	35	51	financial	financial	ADJ
asfbr-505	35	52	statements	statement	NOUN
asfbr-505	35	53	(	(	PUNCT
asfbr-505	35	54	schroeder	schroeder	PROPN
asfbr-505	35	55	,	,	PUNCT
asfbr-505	35	56	et	et	PROPN
asfbr-505	35	57	al	al	PROPN
asfbr-505	35	58	.	.	PROPN
asfbr-505	35	59	,	,	PUNCT
asfbr-505	35	60	2011	2011	NUM
asfbr-505	35	61	)	)	PUNCT
asfbr-505	35	62	.	.	PUNCT
asfbr-505	36	1	mandatory	mandatory	ADJ
asfbr-505	36	2	disclosure	disclosure	NOUN
asfbr-505	36	3	of	of	ADP
asfbr-505	36	4	reported	report	VERB
asfbr-505	36	5	financial	financial	ADJ
asfbr-505	36	6	statements	statement	NOUN
asfbr-505	36	7	is	be	AUX
asfbr-505	36	8	an	an	DET
asfbr-505	36	9	important	important	ADJ
asfbr-505	36	10	source	source	NOUN
asfbr-505	36	11	of	of	ADP
asfbr-505	36	12	information	information	NOUN
asfbr-505	36	13	with	with	ADP
asfbr-505	36	14	significant	significant	ADJ
asfbr-505	36	15	economic	economic	ADJ
asfbr-505	36	16	implications	implication	NOUN
asfbr-505	36	17	for	for	ADP
asfbr-505	36	18	investors	investor	NOUN
asfbr-505	36	19	,	,	PUNCT
asfbr-505	36	20	creditors	creditor	NOUN
asfbr-505	36	21	,	,	PUNCT
asfbr-505	36	22	firms	firm	NOUN
asfbr-505	36	23	and	and	CCONJ
asfbr-505	36	24	other	other	ADJ
asfbr-505	36	25	users	user	NOUN
asfbr-505	36	26	.	.	PUNCT
asfbr-505	37	1	the	the	DET
asfbr-505	37	2	usefulness	usefulness	NOUN
asfbr-505	37	3	of	of	ADP
asfbr-505	37	4	financial	financial	ADJ
asfbr-505	37	5	information	information	NOUN
asfbr-505	37	6	for	for	ADP
asfbr-505	37	7	investor	investor	NOUN
asfbr-505	37	8	decision	decision	NOUN
asfbr-505	37	9	-	-	PUNCT
asfbr-505	37	10	making	make	VERB
asfbr-505	37	11	process	process	NOUN
asfbr-505	37	12	has	have	AUX
asfbr-505	37	13	been	be	AUX
asfbr-505	37	14	the	the	DET
asfbr-505	37	15	focus	focus	NOUN
asfbr-505	37	16	of	of	ADP
asfbr-505	37	17	many	many	ADJ
asfbr-505	37	18	researchers	researcher	NOUN
asfbr-505	37	19	since	since	SCONJ
asfbr-505	37	20	the	the	DET
asfbr-505	37	21	1960s	1960	NOUN
asfbr-505	37	22	.	.	PUNCT
asfbr-505	38	1	accounting	accounting	NOUN
asfbr-505	38	2	information	information	NOUN
asfbr-505	38	3	,	,	PUNCT
asfbr-505	38	4	such	such	ADJ
asfbr-505	38	5	as	as	ADP
asfbr-505	38	6	that	that	PRON
asfbr-505	38	7	conveyed	convey	VERB
asfbr-505	38	8	in	in	ADP
asfbr-505	38	9	publicly	publicly	ADV
asfbr-505	38	10	disclosed	disclose	VERB
asfbr-505	38	11	accounting	accounting	NOUN
asfbr-505	38	12	reports	report	NOUN
asfbr-505	38	13	,	,	PUNCT
asfbr-505	38	14	is	be	AUX
asfbr-505	38	15	also	also	ADV
asfbr-505	38	16	critical	critical	ADJ
asfbr-505	38	17	to	to	ADP
asfbr-505	38	18	the	the	DET
asfbr-505	38	19	analysis	analysis	NOUN
asfbr-505	38	20	of	of	ADP
asfbr-505	38	21	temporal	temporal	ADJ
asfbr-505	38	22	liquidity	liquidity	NOUN
asfbr-505	38	23	positions	position	NOUN
asfbr-505	38	24	of	of	ADP
asfbr-505	38	25	equity	equity	NOUN
asfbr-505	38	26	markets	market	NOUN
asfbr-505	38	27	.	.	PUNCT
asfbr-505	39	1	disclosure	disclosure	NOUN
asfbr-505	39	2	of	of	ADP
asfbr-505	39	3	accounting	accounting	NOUN
asfbr-505	39	4	information	information	NOUN
asfbr-505	39	5	arguably	arguably	ADV
asfbr-505	39	6	reduces	reduce	VERB
asfbr-505	39	7	information	information	NOUN
asfbr-505	39	8	asymmetries	asymmetry	NOUN
asfbr-505	39	9	amongst	amongst	ADP
asfbr-505	39	10	investors	investor	NOUN
asfbr-505	39	11	(	(	PUNCT
asfbr-505	39	12	amihud	amihud	PROPN
asfbr-505	39	13	and	and	CCONJ
asfbr-505	39	14	mendelson	mendelson	PROPN
asfbr-505	39	15	,	,	PUNCT
asfbr-505	39	16	1986	1986	NUM
asfbr-505	39	17	)	)	PUNCT
asfbr-505	39	18	.	.	PUNCT
asfbr-505	40	1	as	as	SCONJ
asfbr-505	40	2	argued	argue	VERB
asfbr-505	40	3	by	by	ADP
asfbr-505	40	4	black	black	ADJ
asfbr-505	40	5	(	(	PUNCT
asfbr-505	40	6	2000	2000	NUM
asfbr-505	40	7	)	)	PUNCT
asfbr-505	40	8	and	and	CCONJ
asfbr-505	40	9	ball	ball	PROPN
asfbr-505	40	10	(	(	PUNCT
asfbr-505	40	11	2001	2001	NUM
asfbr-505	40	12	)	)	PUNCT
asfbr-505	40	13	timely	timely	ADJ
asfbr-505	40	14	financial	financial	ADJ
asfbr-505	40	15	accounting	accounting	NOUN
asfbr-505	40	16	disclosure	disclosure	NOUN
asfbr-505	40	17	system	system	NOUN
asfbr-505	40	18	that	that	PRON
asfbr-505	40	19	is	be	AUX
asfbr-505	40	20	a	a	DET
asfbr-505	40	21	prerequisite	prerequisite	NOUN
asfbr-505	40	22	to	to	ADP
asfbr-505	40	23	the	the	DET
asfbr-505	40	24	very	very	ADJ
asfbr-505	40	25	existence	existence	NOUN
asfbr-505	40	26	of	of	ADP
asfbr-505	40	27	efficient	efficient	ADJ
asfbr-505	40	28	stock	stock	NOUN
asfbr-505	40	29	markets	market	NOUN
asfbr-505	40	30	in	in	ADP
asfbr-505	40	31	which	which	PRON
asfbr-505	40	32	stock	stock	NOUN
asfbr-505	40	33	prices	price	NOUN
asfbr-505	40	34	to	to	ADP
asfbr-505	40	35	a	a	DET
asfbr-505	40	36	considerable	considerable	ADJ
asfbr-505	40	37	extent	extent	NOUN
asfbr-505	40	38	reflects	reflect	VERB
asfbr-505	40	39	all	all	DET
asfbr-505	40	40	public	public	ADJ
asfbr-505	40	41	information	information	NOUN
asfbr-505	40	42	and	and	CCONJ
asfbr-505	40	43	incorporates	incorporate	VERB
asfbr-505	40	44	private	private	ADJ
asfbr-505	40	45	information	information	NOUN
asfbr-505	40	46	as	as	ADV
asfbr-505	40	47	well	well	ADV
asfbr-505	40	48	as	as	ADP
asfbr-505	40	49	communicate	communicate	VERB
asfbr-505	40	50	the	the	DET
asfbr-505	40	51	information	information	NOUN
asfbr-505	40	52	set	set	VERB
asfbr-505	40	53	to	to	ADP
asfbr-505	40	54	managers	manager	NOUN
asfbr-505	40	55	,	,	PUNCT
asfbr-505	40	56	current	current	ADJ
asfbr-505	40	57	and	and	CCONJ
asfbr-505	40	58	potential	potential	ADJ
asfbr-505	40	59	investors	investor	NOUN
asfbr-505	40	60	.	.	PUNCT
asfbr-505	41	1	accounting	account	VERB
asfbr-505	41	2	information	information	NOUN
asfbr-505	41	3	plays	play	VERB
asfbr-505	41	4	a	a	DET
asfbr-505	41	5	very	very	ADV
asfbr-505	41	6	important	important	ADJ
asfbr-505	41	7	role	role	NOUN
asfbr-505	41	8	in	in	ADP
asfbr-505	41	9	our	our	PRON
asfbr-505	41	10	society	society	NOUN
asfbr-505	41	11	for	for	ADP
asfbr-505	41	12	making	make	VERB
asfbr-505	41	13	efficient	efficient	ADJ
asfbr-505	41	14	business	business	NOUN
asfbr-505	41	15	decisions	decision	NOUN
asfbr-505	41	16	.	.	PUNCT
asfbr-505	42	1	however	however	ADV
asfbr-505	42	2	according	accord	VERB
asfbr-505	42	3	to	to	ADP
asfbr-505	42	4	the	the	DET
asfbr-505	42	5	international	international	ADJ
asfbr-505	42	6	accounting	accounting	PROPN
asfbr-505	42	7	standard	standard	PROPN
asfbr-505	42	8	board	board	PROPN
asfbr-505	42	9	an	an	DET
asfbr-505	42	10	accounting	accounting	NOUN
asfbr-505	42	11	standard	standard	PROPN
asfbr-505	42	12	board	board	PROPN
asfbr-505	42	13	general	general	PROPN
asfbr-505	42	14	purpose	purpose	NOUN
asfbr-505	42	15	financial	financial	ADJ
asfbr-505	42	16	reports	report	NOUN
asfbr-505	42	17	are	be	AUX
asfbr-505	42	18	not	not	PART
asfbr-505	42	19	designed	design	VERB
asfbr-505	42	20	to	to	PART
asfbr-505	42	21	show	show	VERB
asfbr-505	42	22	the	the	DET
asfbr-505	42	23	value	value	NOUN
asfbr-505	42	24	of	of	ADP
asfbr-505	42	25	a	a	DET
asfbr-505	42	26	reporting	reporting	NOUN
asfbr-505	42	27	entity	entity	NOUN
asfbr-505	42	28	;	;	PUNCT
asfbr-505	42	29	but	but	CCONJ
asfbr-505	42	30	they	they	PRON
asfbr-505	42	31	provide	provide	VERB
asfbr-505	42	32	information	information	NOUN
asfbr-505	42	33	to	to	PART
asfbr-505	42	34	help	help	VERB
asfbr-505	42	35	existing	exist	VERB
asfbr-505	42	36	and	and	CCONJ
asfbr-505	42	37	potential	potential	ADJ
asfbr-505	42	38	investors	investor	NOUN
asfbr-505	42	39	,	,	PUNCT
asfbr-505	42	40	lenders	lender	NOUN
asfbr-505	42	41	,	,	PUNCT
asfbr-505	42	42	and	and	CCONJ
asfbr-505	42	43	other	other	ADJ
asfbr-505	42	44	creditors	creditor	NOUN
asfbr-505	42	45	to	to	PART
asfbr-505	42	46	estimate	estimate	VERB
asfbr-505	42	47	the	the	DET
asfbr-505	42	48	value	value	NOUN
asfbr-505	42	49	of	of	ADP
asfbr-505	42	50	the	the	DET
asfbr-505	42	51	reporting	reporting	NOUN
asfbr-505	42	52	entity	entity	NOUN
asfbr-505	42	53	(	(	PUNCT
asfbr-505	42	54	fasb	fasb	NOUN
asfbr-505	42	55	,	,	PUNCT
asfbr-505	42	56	2010	2010	NUM
asfbr-505	42	57	)	)	PUNCT
asfbr-505	42	58	.	.	PUNCT
asfbr-505	43	1	investors	investor	NOUN
asfbr-505	43	2	and	and	CCONJ
asfbr-505	43	3	other	other	ADJ
asfbr-505	43	4	users	user	NOUN
asfbr-505	43	5	of	of	ADP
asfbr-505	43	6	financial	financial	ADJ
asfbr-505	43	7	reports	report	NOUN
asfbr-505	43	8	rely	rely	VERB
asfbr-505	43	9	on	on	ADP
asfbr-505	43	10	models	model	NOUN
asfbr-505	43	11	derived	derive	VERB
asfbr-505	43	12	from	from	ADP
asfbr-505	43	13	finance	finance	NOUN
asfbr-505	43	14	theories	theory	NOUN
asfbr-505	43	15	to	to	PART
asfbr-505	43	16	make	make	VERB
asfbr-505	43	17	investment	investment	NOUN
asfbr-505	43	18	decisions	decision	NOUN
asfbr-505	43	19	.	.	PUNCT
asfbr-505	44	1	there	there	PRON
asfbr-505	44	2	are	be	VERB
asfbr-505	44	3	numerous	numerous	ADJ
asfbr-505	44	4	theories	theory	NOUN
asfbr-505	44	5	relating	relate	VERB
asfbr-505	44	6	to	to	ADP
asfbr-505	44	7	the	the	DET
asfbr-505	44	8	decision	decision	NOUN
asfbr-505	44	9	-	-	PUNCT
asfbr-505	44	10	making	make	VERB
asfbr-505	44	11	process	process	NOUN
asfbr-505	44	12	of	of	ADP
asfbr-505	44	13	equity	equity	NOUN
asfbr-505	44	14	investors	investor	NOUN
asfbr-505	44	15	,	,	PUNCT
asfbr-505	44	16	this	this	PRON
asfbr-505	44	17	includes	include	VERB
asfbr-505	44	18	the	the	DET
asfbr-505	44	19	capital	capital	NOUN
asfbr-505	44	20	asset	asset	NOUN
asfbr-505	44	21	pricing	pricing	NOUN
asfbr-505	44	22	model	model	NOUN
asfbr-505	44	23	and	and	CCONJ
asfbr-505	44	24	fundamental	fundamental	ADJ
asfbr-505	44	25	analysis	analysis	NOUN
asfbr-505	44	26	models	model	NOUN
asfbr-505	44	27	,	,	PUNCT
asfbr-505	44	28	among	among	ADP
asfbr-505	44	29	others	other	NOUN
asfbr-505	44	30	.	.	PUNCT
asfbr-505	45	1	the	the	DET
asfbr-505	45	2	asymmetric	asymmetric	ADJ
asfbr-505	45	3	information	information	NOUN
asfbr-505	45	4	theory	theory	NOUN
asfbr-505	45	5	financial	financial	ADJ
asfbr-505	45	6	markets	market	NOUN
asfbr-505	45	7	are	be	AUX
asfbr-505	45	8	especially	especially	ADV
asfbr-505	45	9	characterized	characterize	VERB
asfbr-505	45	10	by	by	ADP
asfbr-505	45	11	informational	informational	ADJ
asfbr-505	45	12	differences	difference	NOUN
asfbr-505	45	13	between	between	ADP
asfbr-505	45	14	buyers	buyer	NOUN
asfbr-505	45	15	and	and	CCONJ
asfbr-505	45	16	sellers	seller	NOUN
asfbr-505	45	17	.	.	PUNCT
asfbr-505	46	1	private	private	ADJ
asfbr-505	46	2	information	information	NOUN
asfbr-505	46	3	and	and	CCONJ
asfbr-505	46	4	modeling	model	VERB
asfbr-505	46	5	it	it	PRON
asfbr-505	46	6	to	to	ADP
asfbr-505	46	7	financial	financial	ADJ
asfbr-505	46	8	economics	economic	NOUN
asfbr-505	46	9	created	create	VERB
asfbr-505	46	10	another	another	DET
asfbr-505	46	11	perspective	perspective	NOUN
asfbr-505	46	12	on	on	ADP
asfbr-505	46	13	financial	financial	ADJ
asfbr-505	46	14	information	information	NOUN
asfbr-505	46	15	as	as	ADP
asfbr-505	46	16	determinants	determinant	NOUN
asfbr-505	46	17	of	of	ADP
asfbr-505	46	18	market	market	NOUN
asfbr-505	46	19	value	value	NOUN
asfbr-505	46	20	most	most	ADV
asfbr-505	46	21	especially	especially	ADV
asfbr-505	46	22	in	in	ADP
asfbr-505	46	23	the	the	DET
asfbr-505	46	24	developing	develop	VERB
asfbr-505	46	25	financial	financial	ADJ
asfbr-505	46	26	markets	market	NOUN
asfbr-505	46	27	like	like	ADP
asfbr-505	46	28	nigeria	nigeria	PRON
asfbr-505	46	29	whose	whose	DET
asfbr-505	46	30	degree	degree	NOUN
asfbr-505	46	31	of	of	ADP
asfbr-505	46	32	market	market	NOUN
asfbr-505	46	33	imperfection	imperfection	NOUN
asfbr-505	46	34	is	be	AUX
asfbr-505	46	35	close	close	ADJ
asfbr-505	46	36	to	to	ADP
asfbr-505	46	37	unitary	unitary	ADJ
asfbr-505	46	38	.	.	PUNCT
asfbr-505	47	1	these	these	DET
asfbr-505	47	2	theories	theory	NOUN
asfbr-505	47	3	proclaim	proclaim	VERB
asfbr-505	47	4	that	that	SCONJ
asfbr-505	47	5	insiders	insider	NOUN
asfbr-505	47	6	,	,	PUNCT
asfbr-505	47	7	such	such	ADJ
asfbr-505	47	8	as	as	ADP
asfbr-505	47	9	management	management	NOUN
asfbr-505	47	10	,	,	PUNCT
asfbr-505	47	11	are	be	AUX
asfbr-505	47	12	assumed	assume	VERB
asfbr-505	47	13	to	to	PART
asfbr-505	47	14	possess	possess	VERB
asfbr-505	47	15	superior	superior	ADJ
asfbr-505	47	16	,	,	PUNCT
asfbr-505	47	17	private	private	ADJ
asfbr-505	47	18	information	information	NOUN
asfbr-505	47	19	about	about	ADP
asfbr-505	47	20	the	the	DET
asfbr-505	47	21	firm	firm	NOUN
asfbr-505	47	22	’s	’s	PART
asfbr-505	47	23	characteristics	characteristic	NOUN
asfbr-505	47	24	concerning	concern	VERB
asfbr-505	47	25	income	income	NOUN
asfbr-505	47	26	stream	stream	NOUN
asfbr-505	47	27	as	as	ADV
asfbr-505	47	28	well	well	ADV
asfbr-505	47	29	as	as	ADP
asfbr-505	47	30	investment	investment	NOUN
asfbr-505	47	31	opportunities	opportunity	NOUN
asfbr-505	47	32	.	.	PUNCT
asfbr-505	48	1	therefore	therefore	ADV
asfbr-505	48	2	this	this	DET
asfbr-505	48	3	study	study	NOUN
asfbr-505	48	4	examined	examine	VERB
asfbr-505	48	5	the	the	DET
asfbr-505	48	6	effect	effect	NOUN
asfbr-505	48	7	of	of	ADP
asfbr-505	48	8	accounting	account	VERB
asfbr-505	48	9	information	information	NOUN
asfbr-505	48	10	on	on	ADP
asfbr-505	48	11	the	the	DET
asfbr-505	48	12	market	market	NOUN
asfbr-505	48	13	value	value	NOUN
asfbr-505	48	14	of	of	ADP
asfbr-505	48	15	quoted	quote	VERB
asfbr-505	48	16	manufacturing	manufacturing	NOUN
asfbr-505	48	17	firms	firm	NOUN
asfbr-505	48	18	in	in	ADP
asfbr-505	48	19	nigeria	nigeria	PROPN
asfbr-505	48	20	.	.	PUNCT
asfbr-505	49	1	2	2	X
asfbr-505	49	2	.	.	X
asfbr-505	49	3	literature	literature	NOUN
asfbr-505	49	4	review	review	VERB
asfbr-505	49	5	2.1	2.1	NUM
asfbr-505	49	6	accounting	accounting	NOUN
asfbr-505	49	7	information	information	NOUN
asfbr-505	49	8	accounting	accounting	NOUN
asfbr-505	49	9	information	information	NOUN
asfbr-505	49	10	can	can	AUX
asfbr-505	49	11	be	be	AUX
asfbr-505	49	12	seen	see	VERB
asfbr-505	49	13	as	as	ADP
asfbr-505	49	14	the	the	DET
asfbr-505	49	15	outcome	outcome	NOUN
asfbr-505	49	16	of	of	ADP
asfbr-505	49	17	accounting	accounting	NOUN
asfbr-505	49	18	systems	system	NOUN
asfbr-505	49	19	that	that	PRON
asfbr-505	49	20	measure	measure	VERB
asfbr-505	49	21	and	and	CCONJ
asfbr-505	49	22	routinely	routinely	ADV
asfbr-505	49	23	disclose	disclose	VERB
asfbr-505	49	24	audited	audit	VERB
asfbr-505	49	25	,	,	PUNCT
asfbr-505	49	26	quantitative	quantitative	ADJ
asfbr-505	49	27	data	datum	NOUN
asfbr-505	49	28	concerning	concern	VERB
asfbr-505	49	29	the	the	DET
asfbr-505	49	30	financial	financial	ADJ
asfbr-505	49	31	position	position	NOUN
asfbr-505	49	32	and	and	CCONJ
asfbr-505	49	33	performance	performance	NOUN
asfbr-505	49	34	of	of	ADP
asfbr-505	49	35	an	an	DET
asfbr-505	49	36	enterprise	enterprise	NOUN
asfbr-505	49	37	.	.	PUNCT
asfbr-505	50	1	audited	audit	VERB
asfbr-505	50	2	balance	balance	NOUN
asfbr-505	50	3	sheets	sheet	NOUN
asfbr-505	50	4	,	,	PUNCT
asfbr-505	50	5	income	income	NOUN
asfbr-505	50	6	statements	statement	NOUN
asfbr-505	50	7	,	,	PUNCT
asfbr-505	50	8	and	and	CCONJ
asfbr-505	50	9	cash	cash	NOUN
asfbr-505	50	10	-	-	PUNCT
asfbr-505	50	11	flow	flow	NOUN
asfbr-505	50	12	statements	statement	NOUN
asfbr-505	50	13	,	,	PUNCT
asfbr-505	50	14	along	along	ADP
asfbr-505	50	15	with	with	ADP
asfbr-505	50	16	supporting	support	VERB
asfbr-505	50	17	disclosures	disclosure	NOUN
asfbr-505	50	18	,	,	PUNCT
asfbr-505	50	19	form	form	VERB
asfbr-505	50	20	the	the	DET
asfbr-505	50	21	foundation	foundation	NOUN
asfbr-505	50	22	of	of	ADP
asfbr-505	50	23	the	the	DET
asfbr-505	50	24	financial	financial	ADJ
asfbr-505	50	25	accounting	accounting	NOUN
asfbr-505	50	26	reports	report	NOUN
asfbr-505	50	27	to	to	ADP
asfbr-505	50	28	investors	investor	NOUN
asfbr-505	50	29	and	and	CCONJ
asfbr-505	50	30	indeed	indeed	ADV
asfbr-505	50	31	a	a	DET
asfbr-505	50	32	wide	wide	ADJ
asfbr-505	50	33	range	range	NOUN
asfbr-505	50	34	of	of	ADP
asfbr-505	50	35	accounting	account	VERB
asfbr-505	50	36	information	information	NOUN
asfbr-505	50	37	users	user	NOUN
asfbr-505	50	38	.	.	PUNCT
asfbr-505	51	1	financial	financial	ADJ
asfbr-505	51	2	statements	statement	NOUN
asfbr-505	51	3	have	have	VERB
asfbr-505	51	4	the	the	DET
asfbr-505	51	5	ability	ability	NOUN
asfbr-505	51	6	to	to	PART
asfbr-505	51	7	perform	perform	VERB
asfbr-505	51	8	a	a	DET
asfbr-505	51	9	number	number	NOUN
asfbr-505	51	10	of	of	ADP
asfbr-505	51	11	functions	function	NOUN
asfbr-505	51	12	.	.	PUNCT
asfbr-505	52	1	they	they	PRON
asfbr-505	52	2	basically	basically	ADV
asfbr-505	52	3	provide	provide	VERB
asfbr-505	52	4	financial	financial	ADJ
asfbr-505	52	5	aid	aid	NOUN
asfbr-505	52	6	to	to	ADP
asfbr-505	52	7	managers	manager	NOUN
asfbr-505	52	8	in	in	ADP
asfbr-505	52	9	decision	decision	NOUN
asfbr-505	52	10	making	making	NOUN
asfbr-505	52	11	,	,	PUNCT
asfbr-505	52	12	measurement	measurement	NOUN
asfbr-505	52	13	or	or	CCONJ
asfbr-505	52	14	evaluation	evaluation	NOUN
asfbr-505	52	15	of	of	ADP
asfbr-505	52	16	a	a	DET
asfbr-505	52	17	firm	firm	NOUN
asfbr-505	52	18	’s	’s	PART
asfbr-505	52	19	performance	performance	NOUN
asfbr-505	52	20	,	,	PUNCT
asfbr-505	52	21	and	and	CCONJ
asfbr-505	52	22	copyright	copyright	NOUN
asfbr-505	52	23	©	©	PROPN
asfbr-505	52	24	cc	cc	PROPN
asfbr-505	52	25	-	-	PUNCT
asfbr-505	52	26	by	by	ADP
asfbr-505	52	27	-	-	PUNCT
asfbr-505	52	28	nc	nc	PROPN
asfbr-505	52	29	2020	2020	NUM
asfbr-505	52	30	,	,	PUNCT
asfbr-505	52	31	cribfb	cribfb	VERB
asfbr-505	52	32	|	|	ADV
asfbr-505	52	33	asfbr	asfbr	NOUN
asfbr-505	52	34	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	52	35	asian	asian	ADJ
asfbr-505	52	36	finance	finance	PROPN
asfbr-505	52	37	&	&	CCONJ
asfbr-505	52	38	banking	banking	PROPN
asfbr-505	52	39	review	review	PROPN
asfbr-505	52	40	vol	vol	NOUN
asfbr-505	52	41	.	.	PROPN
asfbr-505	53	1	4	4	NUM
asfbr-505	53	2	,	,	PUNCT
asfbr-505	53	3	no	no	INTJ
asfbr-505	53	4	.	.	NOUN
asfbr-505	53	5	1	1	NUM
asfbr-505	53	6	;	;	PUNCT
asfbr-505	53	7	2020	2020	NUM
asfbr-505	53	8	3	3	NUM
asfbr-505	53	9	also	also	ADV
asfbr-505	53	10	to	to	PART
asfbr-505	53	11	portray	portray	VERB
asfbr-505	53	12	a	a	DET
asfbr-505	53	13	firm	firm	NOUN
asfbr-505	53	14	’s	’s	PART
asfbr-505	53	15	value	value	NOUN
asfbr-505	53	16	.	.	PUNCT
asfbr-505	54	1	thus	thus	ADV
asfbr-505	54	2	,	,	PUNCT
asfbr-505	54	3	for	for	SCONJ
asfbr-505	54	4	disclosed	disclose	VERB
asfbr-505	54	5	financial	financial	ADJ
asfbr-505	54	6	information	information	NOUN
asfbr-505	54	7	to	to	PART
asfbr-505	54	8	be	be	AUX
asfbr-505	54	9	useful	useful	ADJ
asfbr-505	54	10	,	,	PUNCT
asfbr-505	54	11	it	it	PRON
asfbr-505	54	12	must	must	AUX
asfbr-505	54	13	be	be	AUX
asfbr-505	54	14	relevant	relevant	ADJ
asfbr-505	54	15	and	and	CCONJ
asfbr-505	54	16	faithfully	faithfully	ADV
asfbr-505	54	17	represent	represent	VERB
asfbr-505	54	18	what	what	PRON
asfbr-505	54	19	it	it	PRON
asfbr-505	54	20	purports	purport	VERB
asfbr-505	54	21	to	to	PART
asfbr-505	54	22	represent	represent	VERB
asfbr-505	54	23	.	.	PUNCT
asfbr-505	55	1	the	the	DET
asfbr-505	55	2	usefulness	usefulness	NOUN
asfbr-505	55	3	of	of	ADP
asfbr-505	55	4	financial	financial	ADJ
asfbr-505	55	5	information	information	NOUN
asfbr-505	55	6	is	be	AUX
asfbr-505	55	7	enhanced	enhance	VERB
asfbr-505	55	8	if	if	SCONJ
asfbr-505	55	9	it	it	PRON
asfbr-505	55	10	is	be	AUX
asfbr-505	55	11	comparable	comparable	ADJ
asfbr-505	55	12	,	,	PUNCT
asfbr-505	55	13	verifiable	verifiable	ADJ
asfbr-505	55	14	,	,	PUNCT
asfbr-505	55	15	timely	timely	ADJ
asfbr-505	55	16	and	and	CCONJ
asfbr-505	55	17	understandable	understandable	ADJ
asfbr-505	55	18	(	(	PUNCT
asfbr-505	55	19	conceptual	conceptual	ADJ
asfbr-505	55	20	framework	framework	NOUN
asfbr-505	55	21	,	,	PUNCT
asfbr-505	55	22	2010	2010	NUM
asfbr-505	55	23	)	)	PUNCT
asfbr-505	55	24	.	.	PUNCT
asfbr-505	56	1	financial	financial	ADJ
asfbr-505	56	2	information	information	NOUN
asfbr-505	56	3	supplies	supply	VERB
asfbr-505	56	4	a	a	DET
asfbr-505	56	5	key	key	ADJ
asfbr-505	56	6	quantitative	quantitative	ADJ
asfbr-505	56	7	representation	representation	NOUN
asfbr-505	56	8	of	of	ADP
asfbr-505	56	9	individual	individual	ADJ
asfbr-505	56	10	corporation	corporation	NOUN
asfbr-505	56	11	that	that	PRON
asfbr-505	56	12	supports	support	VERB
asfbr-505	56	13	a	a	DET
asfbr-505	56	14	wide	wide	ADJ
asfbr-505	56	15	range	range	NOUN
asfbr-505	56	16	of	of	ADP
asfbr-505	56	17	contractual	contractual	ADJ
asfbr-505	56	18	relationships	relationship	NOUN
asfbr-505	56	19	.	.	PUNCT
asfbr-505	57	1	according	accord	VERB
asfbr-505	57	2	to	to	ADP
asfbr-505	57	3	the	the	DET
asfbr-505	57	4	american	american	PROPN
asfbr-505	57	5	institute	institute	PROPN
asfbr-505	57	6	of	of	ADP
asfbr-505	57	7	certified	certify	VERB
asfbr-505	57	8	public	public	ADJ
asfbr-505	57	9	accountants	accountant	NOUN
asfbr-505	57	10	(	(	PUNCT
asfbr-505	57	11	aicpa	aicpa	PROPN
asfbr-505	57	12	.	.	PUNCT
asfbr-505	57	13	2005	2005	NUM
asfbr-505	57	14	)	)	PUNCT
asfbr-505	57	15	,	,	PUNCT
asfbr-505	57	16	financial	financial	ADJ
asfbr-505	57	17	statements	statement	NOUN
asfbr-505	57	18	must	must	AUX
asfbr-505	57	19	properly	properly	ADV
asfbr-505	57	20	reflect	reflect	VERB
asfbr-505	57	21	the	the	DET
asfbr-505	57	22	organization	organization	NOUN
asfbr-505	57	23	’s	’s	PART
asfbr-505	57	24	financial	financial	ADJ
asfbr-505	57	25	and	and	CCONJ
asfbr-505	57	26	economic	economic	ADJ
asfbr-505	57	27	reality	reality	NOUN
asfbr-505	57	28	,	,	PUNCT
asfbr-505	57	29	so	so	SCONJ
asfbr-505	57	30	that	that	SCONJ
asfbr-505	57	31	the	the	DET
asfbr-505	57	32	users	user	NOUN
asfbr-505	57	33	are	be	AUX
asfbr-505	57	34	not	not	PART
asfbr-505	57	35	induced	induce	VERB
asfbr-505	57	36	to	to	PART
asfbr-505	57	37	take	take	VERB
asfbr-505	57	38	decisions	decision	NOUN
asfbr-505	57	39	on	on	ADP
asfbr-505	57	40	misleading	mislead	VERB
asfbr-505	57	41	information	information	NOUN
asfbr-505	57	42	.	.	PUNCT
asfbr-505	58	1	financial	financial	ADJ
asfbr-505	58	2	information	information	NOUN
asfbr-505	58	3	also	also	ADV
asfbr-505	58	4	enhances	enhance	VERB
asfbr-505	58	5	the	the	DET
asfbr-505	58	6	information	information	NOUN
asfbr-505	58	7	environment	environment	NOUN
asfbr-505	58	8	of	of	ADP
asfbr-505	58	9	the	the	DET
asfbr-505	58	10	reporting	reporting	NOUN
asfbr-505	58	11	entity	entity	NOUN
asfbr-505	58	12	and	and	CCONJ
asfbr-505	58	13	those	those	PRON
asfbr-505	58	14	associated	associate	VERB
asfbr-505	58	15	with	with	ADP
asfbr-505	58	16	it	it	PRON
asfbr-505	58	17	.	.	PUNCT
asfbr-505	59	1	the	the	DET
asfbr-505	59	2	quality	quality	NOUN
asfbr-505	59	3	of	of	ADP
asfbr-505	59	4	financial	financial	ADJ
asfbr-505	59	5	disclosure	disclosure	NOUN
asfbr-505	59	6	can	can	AUX
asfbr-505	59	7	impact	impact	VERB
asfbr-505	59	8	on	on	ADP
asfbr-505	59	9	firms	firm	NOUN
asfbr-505	59	10	’	'	PUNCT
asfbr-505	59	11	cash	cash	NOUN
asfbr-505	59	12	flows	flow	NOUN
asfbr-505	59	13	directly	directly	ADV
asfbr-505	59	14	,	,	PUNCT
asfbr-505	59	15	in	in	ADP
asfbr-505	59	16	addition	addition	NOUN
asfbr-505	59	17	to	to	ADP
asfbr-505	59	18	influencing	influence	VERB
asfbr-505	59	19	the	the	DET
asfbr-505	59	20	cost	cost	NOUN
asfbr-505	59	21	of	of	ADP
asfbr-505	59	22	capital	capital	NOUN
asfbr-505	59	23	at	at	ADP
asfbr-505	59	24	which	which	PRON
asfbr-505	59	25	the	the	DET
asfbr-505	59	26	cash	cash	NOUN
asfbr-505	59	27	flows	flow	NOUN
asfbr-505	59	28	are	be	AUX
asfbr-505	59	29	discounted	discount	VERB
asfbr-505	59	30	.	.	PUNCT
asfbr-505	60	1	financial	financial	ADJ
asfbr-505	60	2	information	information	NOUN
asfbr-505	60	3	,	,	PUNCT
asfbr-505	60	4	such	such	ADJ
asfbr-505	60	5	as	as	ADP
asfbr-505	60	6	that	that	PRON
asfbr-505	60	7	conveyed	convey	VERB
asfbr-505	60	8	in	in	ADP
asfbr-505	60	9	publicly	publicly	ADV
asfbr-505	60	10	disclosed	disclose	VERB
asfbr-505	60	11	accounting	accounting	NOUN
asfbr-505	60	12	reports	report	NOUN
asfbr-505	60	13	,	,	PUNCT
asfbr-505	60	14	is	be	AUX
asfbr-505	60	15	also	also	ADV
asfbr-505	60	16	critical	critical	ADJ
asfbr-505	60	17	to	to	ADP
asfbr-505	60	18	the	the	DET
asfbr-505	60	19	analysis	analysis	NOUN
asfbr-505	60	20	of	of	ADP
asfbr-505	60	21	temporal	temporal	ADJ
asfbr-505	60	22	liquidity	liquidity	NOUN
asfbr-505	60	23	positions	position	NOUN
asfbr-505	60	24	of	of	ADP
asfbr-505	60	25	equity	equity	NOUN
asfbr-505	60	26	markets	market	NOUN
asfbr-505	60	27	.	.	PUNCT
asfbr-505	61	1	financial	financial	ADJ
asfbr-505	61	2	information	information	NOUN
asfbr-505	61	3	is	be	AUX
asfbr-505	61	4	information	information	NOUN
asfbr-505	61	5	which	which	PRON
asfbr-505	61	6	describes	describe	VERB
asfbr-505	61	7	an	an	DET
asfbr-505	61	8	account	account	NOUN
asfbr-505	61	9	for	for	ADP
asfbr-505	61	10	a	a	DET
asfbr-505	61	11	utility	utility	NOUN
asfbr-505	61	12	.	.	PUNCT
asfbr-505	62	1	it	it	PRON
asfbr-505	62	2	processes	process	VERB
asfbr-505	62	3	financial	financial	ADJ
asfbr-505	62	4	transactions	transaction	NOUN
asfbr-505	62	5	to	to	PART
asfbr-505	62	6	provide	provide	VERB
asfbr-505	62	7	external	external	ADJ
asfbr-505	62	8	reporting	reporting	NOUN
asfbr-505	62	9	to	to	ADP
asfbr-505	62	10	outside	outside	ADJ
asfbr-505	62	11	parties	party	NOUN
asfbr-505	62	12	such	such	ADJ
asfbr-505	62	13	as	as	ADP
asfbr-505	62	14	to	to	ADP
asfbr-505	62	15	stockholders	stockholder	NOUN
asfbr-505	62	16	,	,	PUNCT
asfbr-505	62	17	investors	investor	NOUN
asfbr-505	62	18	,	,	PUNCT
asfbr-505	62	19	creditors	creditor	NOUN
asfbr-505	62	20	,	,	PUNCT
asfbr-505	62	21	and	and	CCONJ
asfbr-505	62	22	government	government	NOUN
asfbr-505	62	23	agencies	agency	NOUN
asfbr-505	62	24	etc	etc	X
asfbr-505	62	25	.	.	X
asfbr-505	63	1	for	for	SCONJ
asfbr-505	63	2	financial	financial	ADJ
asfbr-505	63	3	reporting	reporting	NOUN
asfbr-505	63	4	to	to	PART
asfbr-505	63	5	be	be	AUX
asfbr-505	63	6	effective	effective	ADJ
asfbr-505	63	7	,	,	PUNCT
asfbr-505	63	8	accounting	accounting	NOUN
asfbr-505	63	9	information	information	NOUN
asfbr-505	63	10	should	should	AUX
asfbr-505	63	11	be	be	AUX
asfbr-505	63	12	completed	complete	VERB
asfbr-505	63	13	as	as	ADP
asfbr-505	63	14	relevant	relevant	ADJ
asfbr-505	63	15	and	and	CCONJ
asfbr-505	63	16	reliable	reliable	ADJ
asfbr-505	63	17	(	(	PUNCT
asfbr-505	63	18	hendricks	hendrick	NOUN
asfbr-505	63	19	,	,	PUNCT
asfbr-505	63	20	1976	1976	NUM
asfbr-505	63	21	)	)	PUNCT
asfbr-505	63	22	.	.	PUNCT
asfbr-505	64	1	the	the	DET
asfbr-505	64	2	primary	primary	ADJ
asfbr-505	64	3	purpose	purpose	NOUN
asfbr-505	64	4	of	of	ADP
asfbr-505	64	5	the	the	DET
asfbr-505	64	6	financial	financial	ADJ
asfbr-505	64	7	statements	statement	NOUN
asfbr-505	64	8	is	be	AUX
asfbr-505	64	9	to	to	PART
asfbr-505	64	10	provide	provide	VERB
asfbr-505	64	11	information	information	NOUN
asfbr-505	64	12	about	about	ADP
asfbr-505	64	13	a	a	DET
asfbr-505	64	14	company	company	NOUN
asfbr-505	64	15	in	in	ADP
asfbr-505	64	16	order	order	NOUN
asfbr-505	64	17	to	to	PART
asfbr-505	64	18	make	make	VERB
asfbr-505	64	19	better	well	ADJ
asfbr-505	64	20	decisions	decision	NOUN
asfbr-505	64	21	particularly	particularly	ADV
asfbr-505	64	22	the	the	DET
asfbr-505	64	23	investors	investor	NOUN
asfbr-505	64	24	(	(	PUNCT
asfbr-505	64	25	germon	germon	NOUN
asfbr-505	64	26	and	and	CCONJ
asfbr-505	64	27	meek	meek	ADJ
asfbr-505	64	28	,	,	PUNCT
asfbr-505	64	29	2001	2001	NUM
asfbr-505	64	30	)	)	PUNCT
asfbr-505	64	31	.	.	PUNCT
asfbr-505	65	1	2.2	2.2	NUM
asfbr-505	65	2	the	the	DET
asfbr-505	65	3	concept	concept	NOUN
asfbr-505	65	4	of	of	ADP
asfbr-505	65	5	stock	stock	NOUN
asfbr-505	65	6	price	price	NOUN
asfbr-505	65	7	stock	stock	NOUN
asfbr-505	65	8	price	price	NOUN
asfbr-505	65	9	is	be	AUX
asfbr-505	65	10	the	the	DET
asfbr-505	65	11	cost	cost	NOUN
asfbr-505	65	12	of	of	ADP
asfbr-505	65	13	purchasing	purchase	VERB
asfbr-505	65	14	a	a	DET
asfbr-505	65	15	security	security	NOUN
asfbr-505	65	16	on	on	ADP
asfbr-505	65	17	an	an	DET
asfbr-505	65	18	exchange	exchange	NOUN
asfbr-505	65	19	.	.	PUNCT
asfbr-505	66	1	it	it	PRON
asfbr-505	66	2	is	be	AUX
asfbr-505	66	3	affected	affect	VERB
asfbr-505	66	4	by	by	ADP
asfbr-505	66	5	a	a	DET
asfbr-505	66	6	number	number	NOUN
asfbr-505	66	7	of	of	ADP
asfbr-505	66	8	factors	factor	NOUN
asfbr-505	66	9	including	include	VERB
asfbr-505	66	10	volatility	volatility	NOUN
asfbr-505	66	11	in	in	ADP
asfbr-505	66	12	the	the	DET
asfbr-505	66	13	market	market	NOUN
asfbr-505	66	14	,	,	PUNCT
asfbr-505	66	15	current	current	ADJ
asfbr-505	66	16	economic	economic	ADJ
asfbr-505	66	17	conditions	condition	NOUN
asfbr-505	66	18	,	,	PUNCT
asfbr-505	66	19	and	and	CCONJ
asfbr-505	66	20	popularity	popularity	NOUN
asfbr-505	66	21	of	of	ADP
asfbr-505	66	22	the	the	DET
asfbr-505	66	23	company	company	NOUN
asfbr-505	66	24	.	.	PUNCT
asfbr-505	67	1	according	accord	VERB
asfbr-505	67	2	to	to	ADP
asfbr-505	67	3	ronen	ronen	PROPN
asfbr-505	67	4	and	and	CCONJ
asfbr-505	67	5	yaari	yaari	PROPN
asfbr-505	67	6	(	(	PUNCT
asfbr-505	67	7	2008	2008	NUM
asfbr-505	67	8	)	)	PUNCT
asfbr-505	67	9	,	,	PUNCT
asfbr-505	67	10	the	the	DET
asfbr-505	67	11	invention	invention	NOUN
asfbr-505	67	12	of	of	ADP
asfbr-505	67	13	double	double	ADJ
asfbr-505	67	14	entry	entry	NOUN
asfbr-505	67	15	book	book	NOUN
asfbr-505	67	16	keeping	keep	VERB
asfbr-505	67	17	in	in	ADP
asfbr-505	67	18	the	the	DET
asfbr-505	67	19	14th	14th	ADJ
asfbr-505	67	20	century	century	NOUN
asfbr-505	67	21	led	lead	VERB
asfbr-505	67	22	to	to	ADP
asfbr-505	67	23	company	company	NOUN
asfbr-505	67	24	’s	’s	PART
asfbr-505	67	25	valuation	valuation	NOUN
asfbr-505	67	26	which	which	PRON
asfbr-505	67	27	is	be	AUX
asfbr-505	67	28	based	base	VERB
asfbr-505	67	29	upon	upon	SCONJ
asfbr-505	67	30	ratios	ratio	NOUN
asfbr-505	67	31	such	such	ADJ
asfbr-505	67	32	as	as	ADP
asfbr-505	67	33	price	price	NOUN
asfbr-505	67	34	per	per	ADP
asfbr-505	67	35	unit	unit	NOUN
asfbr-505	67	36	of	of	ADP
asfbr-505	67	37	earnings	earning	NOUN
asfbr-505	67	38	(	(	PUNCT
asfbr-505	67	39	from	from	ADP
asfbr-505	67	40	income	income	NOUN
asfbr-505	67	41	statement	statement	NOUN
asfbr-505	67	42	)	)	PUNCT
asfbr-505	67	43	,	,	PUNCT
asfbr-505	67	44	price	price	NOUN
asfbr-505	67	45	per	per	ADP
asfbr-505	67	46	unit	unit	NOUN
asfbr-505	67	47	of	of	ADP
asfbr-505	67	48	net	net	ADJ
asfbr-505	67	49	worth	worth	NOUN
asfbr-505	67	50	(	(	PUNCT
asfbr-505	67	51	from	from	ADP
asfbr-505	67	52	balance	balance	NOUN
asfbr-505	67	53	sheet	sheet	NOUN
asfbr-505	67	54	)	)	PUNCT
asfbr-505	67	55	and	and	CCONJ
asfbr-505	67	56	price	price	NOUN
asfbr-505	67	57	per	per	ADP
asfbr-505	67	58	unit	unit	NOUN
asfbr-505	67	59	of	of	ADP
asfbr-505	67	60	cash	cash	NOUN
asfbr-505	67	61	flow	flow	NOUN
asfbr-505	67	62	(	(	PUNCT
asfbr-505	67	63	cash	cash	NOUN
asfbr-505	67	64	flow	flow	NOUN
asfbr-505	67	65	statement	statement	NOUN
asfbr-505	67	66	)	)	PUNCT
asfbr-505	67	67	.	.	PUNCT
asfbr-505	68	1	the	the	DET
asfbr-505	68	2	next	next	ADJ
asfbr-505	68	3	advance	advance	NOUN
asfbr-505	68	4	was	be	AUX
asfbr-505	68	5	to	to	PART
asfbr-505	68	6	price	price	VERB
asfbr-505	68	7	individual	individual	ADJ
asfbr-505	68	8	price	price	NOUN
asfbr-505	68	9	shares	share	NOUN
asfbr-505	68	10	rather	rather	ADV
asfbr-505	68	11	than	than	ADP
asfbr-505	68	12	the	the	DET
asfbr-505	68	13	whole	whole	ADJ
asfbr-505	68	14	company	company	NOUN
asfbr-505	68	15	.	.	PUNCT
asfbr-505	69	1	a	a	DET
asfbr-505	69	2	price	price	NOUN
asfbr-505	69	3	per	per	ADP
asfbr-505	69	4	dividend	dividend	NOUN
asfbr-505	69	5	was	be	AUX
asfbr-505	69	6	the	the	DET
asfbr-505	69	7	next	next	ADJ
asfbr-505	69	8	advancement	advancement	NOUN
asfbr-505	69	9	.	.	PUNCT
asfbr-505	70	1	analysts	analyst	NOUN
asfbr-505	70	2	find	find	VERB
asfbr-505	70	3	it	it	PRON
asfbr-505	70	4	appropriate	appropriate	ADJ
asfbr-505	70	5	to	to	PART
asfbr-505	70	6	use	use	VERB
asfbr-505	70	7	discounted	discount	VERB
asfbr-505	70	8	cash	cash	NOUN
asfbr-505	70	9	flow	flow	NOUN
asfbr-505	70	10	that	that	PRON
asfbr-505	70	11	is	be	AUX
asfbr-505	70	12	based	base	VERB
asfbr-505	70	13	on	on	ADP
asfbr-505	70	14	time	time	NOUN
asfbr-505	70	15	value	value	NOUN
asfbr-505	70	16	of	of	ADP
asfbr-505	70	17	money	money	NOUN
asfbr-505	70	18	to	to	PART
asfbr-505	70	19	estimate	estimate	VERB
asfbr-505	70	20	the	the	DET
asfbr-505	70	21	intrinsic	intrinsic	ADJ
asfbr-505	70	22	value	value	NOUN
asfbr-505	70	23	of	of	ADP
asfbr-505	70	24	share	share	NOUN
asfbr-505	70	25	rather	rather	ADV
asfbr-505	70	26	than	than	ADP
asfbr-505	70	27	price	price	NOUN
asfbr-505	70	28	per	per	ADP
asfbr-505	70	29	dividend	dividend	NOUN
asfbr-505	70	30	of	of	ADP
asfbr-505	70	31	share	share	NOUN
asfbr-505	70	32	prices	price	NOUN
asfbr-505	70	33	.	.	PUNCT
asfbr-505	71	1	stock	stock	NOUN
asfbr-505	71	2	price	price	NOUN
asfbr-505	71	3	is	be	AUX
asfbr-505	71	4	based	base	VERB
asfbr-505	71	5	on	on	ADP
asfbr-505	71	6	supply	supply	NOUN
asfbr-505	71	7	and	and	CCONJ
asfbr-505	71	8	demand	demand	NOUN
asfbr-505	71	9	.	.	PUNCT
asfbr-505	72	1	it	it	PRON
asfbr-505	72	2	is	be	AUX
asfbr-505	72	3	used	use	VERB
asfbr-505	72	4	to	to	PART
asfbr-505	72	5	refer	refer	VERB
asfbr-505	72	6	to	to	ADP
asfbr-505	72	7	as	as	ADP
asfbr-505	72	8	a	a	DET
asfbr-505	72	9	company	company	NOUN
asfbr-505	72	10	’s	’s	PART
asfbr-505	72	11	market	market	NOUN
asfbr-505	72	12	capitalization	capitalization	NOUN
asfbr-505	72	13	value	value	NOUN
asfbr-505	72	14	.	.	PUNCT
asfbr-505	73	1	it	it	PRON
asfbr-505	73	2	is	be	AUX
asfbr-505	73	3	calculated	calculate	VERB
asfbr-505	73	4	by	by	ADP
asfbr-505	73	5	multiplying	multiply	VERB
asfbr-505	73	6	the	the	DET
asfbr-505	73	7	number	number	NOUN
asfbr-505	73	8	of	of	ADP
asfbr-505	73	9	shares	share	NOUN
asfbr-505	73	10	issued	issue	VERB
asfbr-505	73	11	by	by	ADP
asfbr-505	73	12	the	the	DET
asfbr-505	73	13	price	price	NOUN
asfbr-505	73	14	of	of	ADP
asfbr-505	73	15	the	the	DET
asfbr-505	73	16	company	company	NOUN
asfbr-505	73	17	's	's	PART
asfbr-505	73	18	share	share	NOUN
asfbr-505	73	19	.	.	PUNCT
asfbr-505	74	1	a	a	DET
asfbr-505	74	2	company	company	NOUN
asfbr-505	74	3	's	's	PART
asfbr-505	74	4	share	share	NOUN
asfbr-505	74	5	price	price	NOUN
asfbr-505	74	6	is	be	AUX
asfbr-505	74	7	determined	determine	VERB
asfbr-505	74	8	by	by	ADP
asfbr-505	74	9	daily	daily	ADJ
asfbr-505	74	10	trading	trading	NOUN
asfbr-505	74	11	between	between	ADP
asfbr-505	74	12	buyers	buyer	NOUN
asfbr-505	74	13	and	and	CCONJ
asfbr-505	74	14	sellers	seller	NOUN
asfbr-505	74	15	on	on	ADP
asfbr-505	74	16	the	the	DET
asfbr-505	74	17	relevant	relevant	ADJ
asfbr-505	74	18	stock	stock	NOUN
asfbr-505	74	19	exchange	exchange	NOUN
asfbr-505	74	20	.	.	PUNCT
asfbr-505	75	1	market	market	NOUN
asfbr-505	75	2	prices	price	NOUN
asfbr-505	75	3	are	be	AUX
asfbr-505	75	4	easy	easy	ADJ
asfbr-505	75	5	to	to	PART
asfbr-505	75	6	determine	determine	VERB
asfbr-505	75	7	for	for	ADP
asfbr-505	75	8	assets	asset	NOUN
asfbr-505	75	9	as	as	SCONJ
asfbr-505	75	10	the	the	DET
asfbr-505	75	11	constituent	constituent	NOUN
asfbr-505	75	12	values	value	NOUN
asfbr-505	75	13	,	,	PUNCT
asfbr-505	75	14	such	such	ADJ
asfbr-505	75	15	as	as	ADP
asfbr-505	75	16	stock	stock	NOUN
asfbr-505	75	17	and	and	CCONJ
asfbr-505	75	18	futures	future	NOUN
asfbr-505	75	19	prices	price	NOUN
asfbr-505	75	20	,	,	PUNCT
asfbr-505	75	21	are	be	AUX
asfbr-505	75	22	readily	readily	ADV
asfbr-505	75	23	available	available	ADJ
asfbr-505	75	24	.	.	PUNCT
asfbr-505	76	1	a	a	DET
asfbr-505	76	2	valuation	valuation	NOUN
asfbr-505	76	3	would	would	AUX
asfbr-505	76	4	have	have	VERB
asfbr-505	76	5	to	to	PART
asfbr-505	76	6	be	be	AUX
asfbr-505	76	7	prepared	prepare	VERB
asfbr-505	76	8	using	use	VERB
asfbr-505	76	9	different	different	ADJ
asfbr-505	76	10	methods	method	NOUN
asfbr-505	76	11	(	(	PUNCT
asfbr-505	76	12	ngerebo	ngerebo	NOUN
asfbr-505	76	13	-	-	PUNCT
asfbr-505	76	14	a	a	NOUN
asfbr-505	76	15	,	,	PUNCT
asfbr-505	76	16	2007	2007	NUM
asfbr-505	76	17	)	)	PUNCT
asfbr-505	76	18	.	.	PUNCT
asfbr-505	77	1	stock	stock	NOUN
asfbr-505	77	2	price	price	NOUN
asfbr-505	77	3	is	be	AUX
asfbr-505	77	4	the	the	DET
asfbr-505	77	5	value	value	NOUN
asfbr-505	77	6	of	of	ADP
asfbr-505	77	7	an	an	DET
asfbr-505	77	8	asset	asset	NOUN
asfbr-505	77	9	/	/	SYM
asfbr-505	77	10	security	security	NOUN
asfbr-505	77	11	as	as	SCONJ
asfbr-505	77	12	determined	determine	VERB
asfbr-505	77	13	by	by	ADP
asfbr-505	77	14	the	the	DET
asfbr-505	77	15	forces	force	NOUN
asfbr-505	77	16	of	of	ADP
asfbr-505	77	17	demand	demand	NOUN
asfbr-505	77	18	for	for	ADP
asfbr-505	77	19	and	and	CCONJ
asfbr-505	77	20	supply	supply	NOUN
asfbr-505	77	21	of	of	ADP
asfbr-505	77	22	the	the	DET
asfbr-505	77	23	assets	asset	NOUN
asfbr-505	77	24	.	.	PUNCT
asfbr-505	78	1	it	it	PRON
asfbr-505	78	2	is	be	AUX
asfbr-505	78	3	the	the	DET
asfbr-505	78	4	perceived	perceive	VERB
asfbr-505	78	5	or	or	CCONJ
asfbr-505	78	6	observed	observed	ADJ
asfbr-505	78	7	value	value	NOUN
asfbr-505	78	8	of	of	ADP
asfbr-505	78	9	an	an	DET
asfbr-505	78	10	asset	asset	NOUN
asfbr-505	78	11	on	on	ADP
asfbr-505	78	12	the	the	DET
asfbr-505	78	13	market	market	NOUN
asfbr-505	78	14	.	.	PUNCT
asfbr-505	79	1	it	it	PRON
asfbr-505	79	2	is	be	AUX
asfbr-505	79	3	also	also	ADV
asfbr-505	79	4	known	know	VERB
asfbr-505	79	5	as	as	ADP
asfbr-505	79	6	current	current	ADJ
asfbr-505	79	7	value	value	NOUN
asfbr-505	79	8	.	.	PUNCT
asfbr-505	80	1	it	it	PRON
asfbr-505	80	2	is	be	AUX
asfbr-505	80	3	in	in	ADP
asfbr-505	80	4	fact	fact	NOUN
asfbr-505	80	5	the	the	DET
asfbr-505	80	6	mutually	mutually	ADV
asfbr-505	80	7	accepted	accept	VERB
asfbr-505	80	8	worth	worth	ADJ
asfbr-505	80	9	(	(	PUNCT
asfbr-505	80	10	cost	cost	NOUN
asfbr-505	80	11	or	or	CCONJ
asfbr-505	80	12	price	price	NOUN
asfbr-505	80	13	depending	depend	VERB
asfbr-505	80	14	on	on	ADP
asfbr-505	80	15	the	the	DET
asfbr-505	80	16	individual	individual	NOUN
asfbr-505	80	17	)	)	PUNCT
asfbr-505	80	18	of	of	ADP
asfbr-505	80	19	the	the	DET
asfbr-505	80	20	asset	asset	NOUN
asfbr-505	80	21	after	after	ADP
asfbr-505	80	22	negotiation	negotiation	NOUN
asfbr-505	80	23	.	.	PUNCT
asfbr-505	81	1	most	most	ADJ
asfbr-505	81	2	assets	asset	NOUN
asfbr-505	81	3	that	that	PRON
asfbr-505	81	4	have	have	VERB
asfbr-505	81	5	market	market	NOUN
asfbr-505	81	6	values	value	NOUN
asfbr-505	81	7	have	have	VERB
asfbr-505	81	8	their	their	PRON
asfbr-505	81	9	values	value	NOUN
asfbr-505	81	10	determined	determine	VERB
asfbr-505	81	11	by	by	ADP
asfbr-505	81	12	specialized	specialized	ADJ
asfbr-505	81	13	markets	market	NOUN
asfbr-505	81	14	such	such	ADJ
asfbr-505	81	15	as	as	ADP
asfbr-505	81	16	the	the	DET
asfbr-505	81	17	stock	stock	NOUN
asfbr-505	81	18	exchange	exchange	NOUN
asfbr-505	81	19	.	.	PUNCT
asfbr-505	82	1	the	the	DET
asfbr-505	82	2	acceptance	acceptance	NOUN
asfbr-505	82	3	of	of	ADP
asfbr-505	82	4	any	any	DET
asfbr-505	82	5	asset	asset	NOUN
asfbr-505	82	6	depends	depend	VERB
asfbr-505	82	7	on	on	ADP
asfbr-505	82	8	the	the	DET
asfbr-505	82	9	perception	perception	NOUN
asfbr-505	82	10	of	of	ADP
asfbr-505	82	11	the	the	DET
asfbr-505	82	12	potential	potential	ADJ
asfbr-505	82	13	investor	investor	NOUN
asfbr-505	82	14	after	after	ADP
asfbr-505	82	15	comparing	compare	VERB
asfbr-505	82	16	the	the	DET
asfbr-505	82	17	stock	stock	NOUN
asfbr-505	82	18	price	price	NOUN
asfbr-505	82	19	to	to	ADP
asfbr-505	82	20	the	the	DET
asfbr-505	82	21	intrinsic	intrinsic	ADJ
asfbr-505	82	22	value	value	NOUN
asfbr-505	82	23	.	.	PUNCT
asfbr-505	83	1	an	an	DET
asfbr-505	83	2	asset	asset	NOUN
asfbr-505	83	3	is	be	AUX
asfbr-505	83	4	undervalued	undervalue	VERB
asfbr-505	83	5	or	or	CCONJ
asfbr-505	83	6	under	under	ADP
asfbr-505	83	7	-	-	PUNCT
asfbr-505	83	8	price	price	NOUN
asfbr-505	83	9	or	or	CCONJ
asfbr-505	83	10	favorably	favorably	ADV
asfbr-505	83	11	priced	price	VERB
asfbr-505	83	12	if	if	SCONJ
asfbr-505	83	13	the	the	DET
asfbr-505	83	14	market	market	NOUN
asfbr-505	83	15	value	value	NOUN
asfbr-505	83	16	of	of	ADP
asfbr-505	83	17	the	the	DET
asfbr-505	83	18	asset	asset	NOUN
asfbr-505	83	19	is	be	AUX
asfbr-505	83	20	less	less	ADJ
asfbr-505	83	21	than	than	ADP
asfbr-505	83	22	the	the	DET
asfbr-505	83	23	intrinsic	intrinsic	ADJ
asfbr-505	83	24	value	value	NOUN
asfbr-505	83	25	.	.	PUNCT
asfbr-505	84	1	if	if	SCONJ
asfbr-505	84	2	the	the	DET
asfbr-505	84	3	intrinsic	intrinsic	ADJ
asfbr-505	84	4	value	value	NOUN
asfbr-505	84	5	of	of	ADP
asfbr-505	84	6	the	the	DET
asfbr-505	84	7	asset	asset	NOUN
asfbr-505	84	8	is	be	AUX
asfbr-505	84	9	less	less	ADJ
asfbr-505	84	10	the	the	DET
asfbr-505	84	11	market	market	NOUN
asfbr-505	84	12	value	value	NOUN
asfbr-505	84	13	,	,	PUNCT
asfbr-505	84	14	then	then	ADV
asfbr-505	84	15	the	the	DET
asfbr-505	84	16	asset	asset	NOUN
asfbr-505	84	17	is	be	AUX
asfbr-505	84	18	overvalued	overvalue	VERB
asfbr-505	84	19	,	,	PUNCT
asfbr-505	84	20	over	over	ADV
asfbr-505	84	21	-	-	PUNCT
asfbr-505	84	22	priced	price	VERB
asfbr-505	84	23	or	or	CCONJ
asfbr-505	84	24	favorably	favorably	ADV
asfbr-505	84	25	priced	price	VERB
asfbr-505	84	26	.	.	PUNCT
asfbr-505	85	1	where	where	SCONJ
asfbr-505	85	2	the	the	DET
asfbr-505	85	3	latter	latter	NOUN
asfbr-505	85	4	occurs	occur	VERB
asfbr-505	85	5	,	,	PUNCT
asfbr-505	85	6	the	the	DET
asfbr-505	85	7	investor	investor	NOUN
asfbr-505	85	8	would	would	AUX
asfbr-505	85	9	ordinarily	ordinarily	ADV
asfbr-505	85	10	be	be	AUX
asfbr-505	85	11	acquiring	acquire	VERB
asfbr-505	85	12	an	an	DET
asfbr-505	85	13	asset	asset	NOUN
asfbr-505	85	14	at	at	ADP
asfbr-505	85	15	more	more	ADV
asfbr-505	85	16	expensive	expensive	ADJ
asfbr-505	85	17	value	value	NOUN
asfbr-505	85	18	than	than	SCONJ
asfbr-505	85	19	he	he	PRON
asfbr-505	85	20	would	would	AUX
asfbr-505	85	21	ordinarily	ordinarily	ADV
asfbr-505	85	22	have	have	AUX
asfbr-505	85	23	paid	pay	VERB
asfbr-505	85	24	.	.	PUNCT
asfbr-505	86	1	an	an	DET
asfbr-505	86	2	investor	investor	NOUN
asfbr-505	86	3	would	would	AUX
asfbr-505	86	4	acquire	acquire	VERB
asfbr-505	86	5	an	an	DET
asfbr-505	86	6	overpriced	overpriced	ADJ
asfbr-505	86	7	asset	asset	NOUN
asfbr-505	86	8	if	if	SCONJ
asfbr-505	86	9	he	he	PRON
asfbr-505	86	10	expects	expect	VERB
asfbr-505	86	11	the	the	DET
asfbr-505	86	12	asset	asset	NOUN
asfbr-505	86	13	to	to	PART
asfbr-505	86	14	record	record	VERB
asfbr-505	86	15	a	a	DET
asfbr-505	86	16	bullish	bullish	ADJ
asfbr-505	86	17	price	price	NOUN
asfbr-505	86	18	movement	movement	NOUN
asfbr-505	86	19	such	such	ADJ
asfbr-505	86	20	that	that	SCONJ
asfbr-505	86	21	if	if	SCONJ
asfbr-505	86	22	the	the	DET
asfbr-505	86	23	anticipated	anticipate	VERB
asfbr-505	86	24	price	price	NOUN
asfbr-505	86	25	movement	movement	NOUN
asfbr-505	86	26	crystallizes	crystallize	VERB
asfbr-505	86	27	,	,	PUNCT
asfbr-505	86	28	the	the	DET
asfbr-505	86	29	investor	investor	NOUN
asfbr-505	86	30	can	can	AUX
asfbr-505	86	31	make	make	VERB
asfbr-505	86	32	capital	capital	NOUN
asfbr-505	86	33	gain	gain	NOUN
asfbr-505	86	34	.	.	PUNCT
asfbr-505	87	1	2.3	2.3	NUM
asfbr-505	87	2	asset	asset	NOUN
asfbr-505	87	3	turnover	turnover	NOUN
asfbr-505	87	4	ratio	ratio	NOUN
asfbr-505	87	5	assets	asset	NOUN
asfbr-505	87	6	turnover	turnover	NOUN
asfbr-505	87	7	defined	define	VERB
asfbr-505	87	8	as	as	ADP
asfbr-505	87	9	the	the	DET
asfbr-505	87	10	efficiency	efficiency	NOUN
asfbr-505	87	11	ratio	ratio	NOUN
asfbr-505	87	12	which	which	PRON
asfbr-505	87	13	demonstrates	demonstrate	VERB
asfbr-505	87	14	the	the	DET
asfbr-505	87	15	efficiency	efficiency	NOUN
asfbr-505	87	16	utilization	utilization	NOUN
asfbr-505	87	17	of	of	ADP
asfbr-505	87	18	company	company	NOUN
asfbr-505	87	19	’s	’s	PART
asfbr-505	87	20	assets	asset	NOUN
asfbr-505	87	21	in	in	ADP
asfbr-505	87	22	generating	generate	VERB
asfbr-505	87	23	company	company	NOUN
asfbr-505	87	24	’s	’s	PART
asfbr-505	87	25	sales	sale	NOUN
asfbr-505	87	26	.	.	PUNCT
asfbr-505	88	1	by	by	ADP
asfbr-505	88	2	using	use	VERB
asfbr-505	88	3	formula	formula	NOUN
asfbr-505	88	4	given	give	VERB
asfbr-505	88	5	by	by	ADP
asfbr-505	88	6	malik	malik	PROPN
asfbr-505	88	7	and	and	CCONJ
asfbr-505	88	8	ali	ali	PROPN
asfbr-505	88	9	(	(	PUNCT
asfbr-505	88	10	2013	2013	NUM
asfbr-505	88	11	)	)	PUNCT
asfbr-505	88	12	assets	asset	NOUN
asfbr-505	88	13	turnover	turnover	NOUN
asfbr-505	88	14	ratio	ratio	NOUN
asfbr-505	88	15	calculated	calculate	VERB
asfbr-505	88	16	by	by	ADP
asfbr-505	88	17	taking	take	VERB
asfbr-505	88	18	sales	sale	NOUN
asfbr-505	88	19	divided	divide	VERB
asfbr-505	88	20	by	by	ADP
asfbr-505	88	21	total	total	ADJ
asfbr-505	88	22	assets	asset	NOUN
asfbr-505	88	23	.	.	PUNCT
asfbr-505	89	1	as	as	SCONJ
asfbr-505	89	2	explained	explain	VERB
asfbr-505	89	3	by	by	ADP
asfbr-505	89	4	malik	malik	PROPN
asfbr-505	89	5	and	and	CCONJ
asfbr-505	89	6	ali	ali	PROPN
asfbr-505	89	7	(	(	PUNCT
asfbr-505	89	8	2013	2013	NUM
asfbr-505	89	9	)	)	PUNCT
asfbr-505	89	10	firms	firm	NOUN
asfbr-505	89	11	found	find	VERB
asfbr-505	89	12	to	to	PART
asfbr-505	89	13	be	be	AUX
asfbr-505	89	14	more	more	ADV
asfbr-505	89	15	efficient	efficient	ADJ
asfbr-505	89	16	in	in	ADP
asfbr-505	89	17	utilizing	utilize	VERB
asfbr-505	89	18	its	its	PRON
asfbr-505	89	19	assets	asset	NOUN
asfbr-505	89	20	and	and	CCONJ
asfbr-505	89	21	generate	generate	VERB
asfbr-505	89	22	sales	sale	NOUN
asfbr-505	89	23	when	when	SCONJ
asfbr-505	89	24	its	its	PRON
asfbr-505	89	25	assets	asset	NOUN
asfbr-505	89	26	turnover	turnover	NOUN
asfbr-505	89	27	ratio	ratio	NOUN
asfbr-505	89	28	reported	report	VERB
asfbr-505	89	29	to	to	PART
asfbr-505	89	30	be	be	AUX
asfbr-505	89	31	high	high	ADJ
asfbr-505	89	32	.	.	PUNCT
asfbr-505	90	1	they	they	PRON
asfbr-505	90	2	also	also	ADV
asfbr-505	90	3	said	say	VERB
asfbr-505	90	4	when	when	SCONJ
asfbr-505	90	5	the	the	DET
asfbr-505	90	6	company	company	NOUN
asfbr-505	90	7	reported	report	VERB
asfbr-505	90	8	high	high	ADJ
asfbr-505	90	9	ratio	ratio	NOUN
asfbr-505	90	10	of	of	ADP
asfbr-505	90	11	asset	asset	NOUN
asfbr-505	90	12	turnover	turnover	NOUN
asfbr-505	90	13	lead	lead	NOUN
asfbr-505	90	14	to	to	ADP
asfbr-505	90	15	an	an	DET
asfbr-505	90	16	increase	increase	NOUN
asfbr-505	90	17	in	in	ADP
asfbr-505	90	18	company	company	NOUN
asfbr-505	90	19	’s	’s	PART
asfbr-505	90	20	profit	profit	NOUN
asfbr-505	90	21	and	and	CCONJ
asfbr-505	90	22	make	make	VERB
asfbr-505	90	23	the	the	DET
asfbr-505	90	24	ratio	ratio	NOUN
asfbr-505	90	25	to	to	PART
asfbr-505	90	26	have	have	VERB
asfbr-505	90	27	positive	positive	ADJ
asfbr-505	90	28	and	and	CCONJ
asfbr-505	90	29	significant	significant	ADJ
asfbr-505	90	30	relationship	relationship	NOUN
asfbr-505	90	31	with	with	ADP
asfbr-505	90	32	share	share	NOUN
asfbr-505	90	33	price	price	NOUN
asfbr-505	90	34	and	and	CCONJ
asfbr-505	90	35	this	this	PRON
asfbr-505	90	36	is	be	AUX
asfbr-505	90	37	witnessed	witness	VERB
asfbr-505	90	38	in	in	ADP
asfbr-505	90	39	their	their	PRON
asfbr-505	90	40	own	own	ADJ
asfbr-505	90	41	study	study	NOUN
asfbr-505	90	42	by	by	ADP
asfbr-505	90	43	using	use	VERB
asfbr-505	90	44	a	a	DET
asfbr-505	90	45	sample	sample	NOUN
asfbr-505	90	46	of	of	ADP
asfbr-505	90	47	21	21	NUM
asfbr-505	90	48	public	public	ADJ
asfbr-505	90	49	companies	company	NOUN
asfbr-505	90	50	from	from	ADP
asfbr-505	90	51	fuel	fuel	NOUN
asfbr-505	90	52	and	and	CCONJ
asfbr-505	90	53	energy	energy	NOUN
asfbr-505	90	54	sector	sector	NOUN
asfbr-505	90	55	listed	list	VERB
asfbr-505	90	56	in	in	ADP
asfbr-505	90	57	karachi	karachi	PROPN
asfbr-505	90	58	stock	stock	PROPN
asfbr-505	90	59	exchange	exchange	PROPN
asfbr-505	90	60	(	(	PUNCT
asfbr-505	90	61	kse	kse	PROPN
asfbr-505	90	62	)	)	PUNCT
asfbr-505	90	63	.	.	PUNCT
asfbr-505	91	1	ozlen	ozlen	PROPN
asfbr-505	91	2	(	(	PUNCT
asfbr-505	91	3	2014	2014	NUM
asfbr-505	91	4	)	)	PUNCT
asfbr-505	91	5	reported	report	VERB
asfbr-505	91	6	total	total	ADJ
asfbr-505	91	7	assets	asset	NOUN
asfbr-505	91	8	turnover	turnover	NOUN
asfbr-505	91	9	ratio	ratio	NOUN
asfbr-505	91	10	to	to	PART
asfbr-505	91	11	have	have	VERB
asfbr-505	91	12	negative	negative	ADJ
asfbr-505	91	13	and	and	CCONJ
asfbr-505	91	14	significant	significant	ADJ
asfbr-505	91	15	relationship	relationship	NOUN
asfbr-505	91	16	with	with	ADP
asfbr-505	91	17	share	share	NOUN
asfbr-505	91	18	price	price	NOUN
asfbr-505	91	19	of	of	ADP
asfbr-505	91	20	metal	metal	NOUN
asfbr-505	91	21	-	-	PUNCT
asfbr-505	91	22	product	product	NOUN
asfbr-505	91	23	and	and	CCONJ
asfbr-505	91	24	stone	stone	NOUN
asfbr-505	91	25	sectors	sector	NOUN
asfbr-505	91	26	listed	list	VERB
asfbr-505	91	27	in	in	ADP
asfbr-505	91	28	istanbul	istanbul	PROPN
asfbr-505	91	29	stock	stock	NOUN
asfbr-505	91	30	exchange	exchange	PROPN
asfbr-505	91	31	but	but	CCONJ
asfbr-505	91	32	positive	positive	ADJ
asfbr-505	91	33	and	and	CCONJ
asfbr-505	91	34	significant	significant	ADJ
asfbr-505	91	35	relationship	relationship	NOUN
asfbr-505	91	36	exist	exist	VERB
asfbr-505	91	37	with	with	ADP
asfbr-505	91	38	share	share	NOUN
asfbr-505	91	39	price	price	NOUN
asfbr-505	91	40	of	of	ADP
asfbr-505	91	41	stone	stone	NOUN
asfbr-505	91	42	sector	sector	NOUN
asfbr-505	91	43	,	,	PUNCT
asfbr-505	91	44	metal	metal	NOUN
asfbr-505	91	45	products	product	NOUN
asfbr-505	91	46	sector	sector	NOUN
asfbr-505	91	47	,	,	PUNCT
asfbr-505	91	48	transportation	transportation	NOUN
asfbr-505	91	49	sector	sector	NOUN
asfbr-505	91	50	and	and	CCONJ
asfbr-505	91	51	commerce	commerce	NOUN
asfbr-505	91	52	sector	sector	NOUN
asfbr-505	91	53	.	.	PUNCT
asfbr-505	92	1	http://www.investopedia.com/university/economics/economics3.asp	http://www.investopedia.com/university/economics/economics3.asp	PROPN
asfbr-505	92	2	http://www.investopedia.com/terms/m/marketcapitalization.asp	http://www.investopedia.com/terms/m/marketcapitalization.asp	NOUN
asfbr-505	92	3	copyright	copyright	NOUN
asfbr-505	92	4	©	©	PROPN
asfbr-505	92	5	cc	cc	NOUN
asfbr-505	92	6	-	-	PUNCT
asfbr-505	92	7	by	by	ADP
asfbr-505	92	8	-	-	PUNCT
asfbr-505	92	9	nc	nc	PROPN
asfbr-505	92	10	2020	2020	NUM
asfbr-505	92	11	,	,	PUNCT
asfbr-505	92	12	cribfb	cribfb	VERB
asfbr-505	93	1	|	|	ADV
asfbr-505	93	2	asfbr	asfbr	NOUN
asfbr-505	93	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	93	4	asian	asian	ADJ
asfbr-505	93	5	finance	finance	PROPN
asfbr-505	93	6	&	&	CCONJ
asfbr-505	93	7	banking	banking	PROPN
asfbr-505	93	8	review	review	PROPN
asfbr-505	93	9	vol	vol	NOUN
asfbr-505	93	10	.	.	PROPN
asfbr-505	94	1	4	4	NUM
asfbr-505	94	2	,	,	PUNCT
asfbr-505	94	3	no	no	INTJ
asfbr-505	94	4	.	.	NOUN
asfbr-505	94	5	1	1	NUM
asfbr-505	94	6	;	;	PUNCT
asfbr-505	94	7	2020	2020	NUM
asfbr-505	94	8	4	4	NUM
asfbr-505	94	9	2.4	2.4	NUM
asfbr-505	94	10	debt	debt	NOUN
asfbr-505	94	11	to	to	ADP
asfbr-505	94	12	equity	equity	NOUN
asfbr-505	94	13	ratio	ratio	NOUN
asfbr-505	94	14	the	the	DET
asfbr-505	94	15	debt	debt	NOUN
asfbr-505	94	16	-	-	PUNCT
asfbr-505	94	17	to	to	ADP
asfbr-505	94	18	-	-	PUNCT
asfbr-505	94	19	equity	equity	NOUN
asfbr-505	94	20	ratio	ratio	NOUN
asfbr-505	94	21	is	be	AUX
asfbr-505	94	22	a	a	DET
asfbr-505	94	23	financial	financial	ADJ
asfbr-505	94	24	ratio	ratio	NOUN
asfbr-505	94	25	that	that	PRON
asfbr-505	94	26	shows	show	VERB
asfbr-505	94	27	the	the	DET
asfbr-505	94	28	relative	relative	ADJ
asfbr-505	94	29	share	share	NOUN
asfbr-505	94	30	of	of	ADP
asfbr-505	94	31	capital	capital	NOUN
asfbr-505	94	32	and	and	CCONJ
asfbr-505	94	33	debt	debt	NOUN
asfbr-505	94	34	used	use	VERB
asfbr-505	94	35	to	to	PART
asfbr-505	94	36	finance	finance	VERB
asfbr-505	94	37	the	the	DET
asfbr-505	94	38	company	company	NOUN
asfbr-505	94	39	's	's	PART
asfbr-505	94	40	assets	asset	NOUN
asfbr-505	94	41	;	;	PUNCT
asfbr-505	94	42	this	this	DET
asfbr-505	94	43	link	link	NOUN
asfbr-505	94	44	is	be	AUX
asfbr-505	94	45	also	also	ADV
asfbr-505	94	46	known	know	VERB
asfbr-505	94	47	as	as	ADP
asfbr-505	94	48	risk	risk	NOUN
asfbr-505	94	49	,	,	PUNCT
asfbr-505	94	50	leverage	leverage	NOUN
asfbr-505	94	51	or	or	CCONJ
asfbr-505	94	52	leverage	leverage	NOUN
asfbr-505	94	53	.	.	PUNCT
asfbr-505	94	54	"	"	PUNCT
asfbr-505	95	1	some	some	DET
asfbr-505	95	2	academics	academic	NOUN
asfbr-505	95	3	have	have	AUX
asfbr-505	95	4	had	have	VERB
asfbr-505	95	5	an	an	DET
asfbr-505	95	6	impact	impact	NOUN
asfbr-505	95	7	on	on	ADP
asfbr-505	95	8	this	this	DET
asfbr-505	95	9	dividend	dividend	NOUN
asfbr-505	95	10	policy	policy	NOUN
asfbr-505	95	11	for	for	ADP
asfbr-505	95	12	companies	company	NOUN
asfbr-505	95	13	.	.	PUNCT
asfbr-505	96	1	companies	company	NOUN
asfbr-505	96	2	with	with	ADP
asfbr-505	96	3	high	high	ADJ
asfbr-505	96	4	growth	growth	NOUN
asfbr-505	96	5	rates	rate	NOUN
asfbr-505	96	6	and	and	CCONJ
asfbr-505	96	7	high	high	ADJ
asfbr-505	96	8	dividend	dividend	NOUN
asfbr-505	96	9	payouts	payout	NOUN
asfbr-505	96	10	use	use	VERB
asfbr-505	96	11	debt	debt	NOUN
asfbr-505	96	12	and	and	CCONJ
asfbr-505	96	13	high	high	ADJ
asfbr-505	96	14	-	-	PUNCT
asfbr-505	96	15	leverage	leverage	NOUN
asfbr-505	96	16	companies	company	NOUN
asfbr-505	96	17	compared	compare	VERB
asfbr-505	96	18	to	to	ADP
asfbr-505	96	19	their	their	PRON
asfbr-505	96	20	respective	respective	ADJ
asfbr-505	96	21	industries	industry	NOUN
asfbr-505	96	22	.	.	PUNCT
asfbr-505	97	1	however	however	ADV
asfbr-505	97	2	,	,	PUNCT
asfbr-505	97	3	there	there	PRON
asfbr-505	97	4	is	be	VERB
asfbr-505	97	5	contradictory	contradictory	ADJ
asfbr-505	97	6	evidence	evidence	NOUN
asfbr-505	97	7	in	in	ADP
asfbr-505	97	8	the	the	DET
asfbr-505	97	9	relationship	relationship	NOUN
asfbr-505	97	10	between	between	ADP
asfbr-505	97	11	dividend	dividend	NOUN
asfbr-505	97	12	payment	payment	NOUN
asfbr-505	97	13	rates	rate	NOUN
asfbr-505	97	14	and	and	CCONJ
asfbr-505	97	15	leverage	leverage	NOUN
asfbr-505	97	16	.	.	PUNCT
asfbr-505	98	1	in	in	ADP
asfbr-505	98	2	some	some	DET
asfbr-505	98	3	industries	industry	NOUN
asfbr-505	98	4	,	,	PUNCT
asfbr-505	98	5	payment	payment	NOUN
asfbr-505	98	6	rates	rate	NOUN
asfbr-505	98	7	and	and	CCONJ
asfbr-505	98	8	leverage	leverage	NOUN
asfbr-505	98	9	are	be	AUX
asfbr-505	98	10	positively	positively	ADV
asfbr-505	98	11	linked	link	VERB
asfbr-505	98	12	,	,	PUNCT
asfbr-505	98	13	while	while	SCONJ
asfbr-505	98	14	in	in	ADP
asfbr-505	98	15	other	other	ADJ
asfbr-505	98	16	industries	industry	NOUN
asfbr-505	98	17	the	the	DET
asfbr-505	98	18	ratio	ratio	NOUN
asfbr-505	98	19	is	be	AUX
asfbr-505	98	20	negative	negative	ADJ
asfbr-505	98	21	.	.	PUNCT
asfbr-505	99	1	there	there	PRON
asfbr-505	99	2	is	be	VERB
asfbr-505	99	3	a	a	DET
asfbr-505	99	4	statistically	statistically	ADV
asfbr-505	99	5	significant	significant	ADJ
asfbr-505	99	6	and	and	CCONJ
asfbr-505	99	7	negative	negative	ADJ
asfbr-505	99	8	relationship	relationship	NOUN
asfbr-505	99	9	between	between	ADP
asfbr-505	99	10	risk	risk	NOUN
asfbr-505	99	11	and	and	CCONJ
asfbr-505	99	12	market	market	NOUN
asfbr-505	99	13	value	value	NOUN
asfbr-505	99	14	of	of	ADP
asfbr-505	99	15	a	a	DET
asfbr-505	99	16	company	company	NOUN
asfbr-505	99	17	.	.	PUNCT
asfbr-505	100	1	it	it	PRON
asfbr-505	100	2	is	be	AUX
asfbr-505	100	3	clear	clear	ADJ
asfbr-505	100	4	that	that	SCONJ
asfbr-505	100	5	higher	high	ADJ
asfbr-505	100	6	risk	risk	NOUN
asfbr-505	100	7	companies	company	NOUN
asfbr-505	100	8	pay	pay	VERB
asfbr-505	100	9	dividends	dividend	NOUN
asfbr-505	100	10	at	at	ADP
asfbr-505	100	11	a	a	DET
asfbr-505	100	12	lower	low	ADJ
asfbr-505	100	13	rate	rate	NOUN
asfbr-505	100	14	,	,	PUNCT
asfbr-505	100	15	which	which	PRON
asfbr-505	100	16	affects	affect	VERB
asfbr-505	100	17	the	the	DET
asfbr-505	100	18	market	market	NOUN
asfbr-505	100	19	value	value	NOUN
asfbr-505	100	20	of	of	ADP
asfbr-505	100	21	the	the	DET
asfbr-505	100	22	companies	company	NOUN
asfbr-505	100	23	.	.	PUNCT
asfbr-505	101	1	2.5	2.5	NUM
asfbr-505	101	2	dividend	dividend	NOUN
asfbr-505	101	3	per	per	ADP
asfbr-505	101	4	share	share	NOUN
asfbr-505	101	5	dividend	dividend	NOUN
asfbr-505	101	6	per	per	ADP
asfbr-505	101	7	share	share	NOUN
asfbr-505	101	8	is	be	AUX
asfbr-505	101	9	the	the	DET
asfbr-505	101	10	sum	sum	NOUN
asfbr-505	101	11	of	of	ADP
asfbr-505	101	12	declared	declare	VERB
asfbr-505	101	13	dividends	dividend	NOUN
asfbr-505	101	14	issued	issue	VERB
asfbr-505	101	15	by	by	ADP
asfbr-505	101	16	a	a	DET
asfbr-505	101	17	company	company	NOUN
asfbr-505	101	18	for	for	ADP
asfbr-505	101	19	every	every	DET
asfbr-505	101	20	ordinary	ordinary	ADJ
asfbr-505	101	21	share	share	NOUN
asfbr-505	101	22	outstanding	outstanding	ADJ
asfbr-505	101	23	;	;	PUNCT
asfbr-505	101	24	the	the	DET
asfbr-505	101	25	figure	figure	NOUN
asfbr-505	101	26	is	be	AUX
asfbr-505	101	27	calculated	calculate	VERB
asfbr-505	101	28	by	by	ADP
asfbr-505	101	29	dividing	divide	VERB
asfbr-505	101	30	the	the	DET
asfbr-505	101	31	total	total	ADJ
asfbr-505	101	32	dividends	dividend	NOUN
asfbr-505	101	33	paid	pay	VERB
asfbr-505	101	34	out	out	ADP
asfbr-505	101	35	by	by	ADP
asfbr-505	101	36	a	a	DET
asfbr-505	101	37	business	business	NOUN
asfbr-505	101	38	,	,	PUNCT
asfbr-505	101	39	including	include	VERB
asfbr-505	101	40	interim	interim	ADJ
asfbr-505	101	41	dividends	dividend	NOUN
asfbr-505	101	42	,	,	PUNCT
asfbr-505	101	43	over	over	ADP
asfbr-505	101	44	a	a	DET
asfbr-505	101	45	period	period	NOUN
asfbr-505	101	46	of	of	ADP
asfbr-505	101	47	time	time	NOUN
asfbr-505	101	48	by	by	ADP
asfbr-505	101	49	the	the	DET
asfbr-505	101	50	number	number	NOUN
asfbr-505	101	51	of	of	ADP
asfbr-505	101	52	outstanding	outstanding	ADJ
asfbr-505	101	53	ordinary	ordinary	ADJ
asfbr-505	101	54	share	share	NOUN
asfbr-505	101	55	issued	issue	VERB
asfbr-505	101	56	;	;	PUNCT
asfbr-505	101	57	a	a	DET
asfbr-505	101	58	company	company	NOUN
asfbr-505	101	59	's	's	PART
asfbr-505	101	60	dividend	dividend	NOUN
asfbr-505	101	61	per	per	ADP
asfbr-505	101	62	share	share	NOUN
asfbr-505	101	63	is	be	AUX
asfbr-505	101	64	often	often	ADV
asfbr-505	101	65	derived	derive	VERB
asfbr-505	101	66	using	use	VERB
asfbr-505	101	67	the	the	DET
asfbr-505	101	68	dividend	dividend	NOUN
asfbr-505	101	69	paid	pay	VERB
asfbr-505	101	70	in	in	ADP
asfbr-505	101	71	the	the	DET
asfbr-505	101	72	most	most	ADV
asfbr-505	101	73	recent	recent	ADJ
asfbr-505	101	74	quarter	quarter	NOUN
asfbr-505	101	75	,	,	PUNCT
asfbr-505	101	76	which	which	PRON
asfbr-505	101	77	is	be	AUX
asfbr-505	101	78	also	also	ADV
asfbr-505	101	79	used	use	VERB
asfbr-505	101	80	to	to	PART
asfbr-505	101	81	calculate	calculate	VERB
asfbr-505	101	82	the	the	DET
asfbr-505	101	83	dividend	dividend	NOUN
asfbr-505	101	84	yield;dividend	yield;dividend	PROPN
asfbr-505	101	85	per	per	ADP
asfbr-505	101	86	share	share	NOUN
asfbr-505	101	87	is	be	AUX
asfbr-505	101	88	an	an	DET
asfbr-505	101	89	important	important	ADJ
asfbr-505	101	90	metric	metric	NOUN
asfbr-505	101	91	to	to	ADP
asfbr-505	101	92	investors	investor	NOUN
asfbr-505	101	93	because	because	SCONJ
asfbr-505	101	94	the	the	DET
asfbr-505	101	95	amount	amount	NOUN
asfbr-505	101	96	a	a	DET
asfbr-505	101	97	firm	firm	NOUN
asfbr-505	101	98	pays	pay	VERB
asfbr-505	101	99	out	out	ADP
asfbr-505	101	100	in	in	ADP
asfbr-505	101	101	dividends	dividend	NOUN
asfbr-505	101	102	directly	directly	ADV
asfbr-505	101	103	translates	translate	VERB
asfbr-505	101	104	to	to	PART
asfbr-505	101	105	income	income	VERB
asfbr-505	101	106	for	for	ADP
asfbr-505	101	107	the	the	DET
asfbr-505	101	108	shareholder	shareholder	NOUN
asfbr-505	101	109	,	,	PUNCT
asfbr-505	101	110	and	and	CCONJ
asfbr-505	101	111	the	the	DET
asfbr-505	101	112	dividend	dividend	NOUN
asfbr-505	101	113	per	per	ADP
asfbr-505	101	114	share	share	NOUN
asfbr-505	101	115	is	be	AUX
asfbr-505	101	116	the	the	DET
asfbr-505	101	117	most	most	ADV
asfbr-505	101	118	straightforward	straightforward	ADJ
asfbr-505	101	119	figure	figure	NOUN
asfbr-505	101	120	an	an	DET
asfbr-505	101	121	investor	investor	NOUN
asfbr-505	101	122	can	can	AUX
asfbr-505	101	123	use	use	VERB
asfbr-505	101	124	to	to	PART
asfbr-505	101	125	calculate	calculate	VERB
asfbr-505	101	126	his	his	PRON
asfbr-505	101	127	or	or	CCONJ
asfbr-505	101	128	her	her	PRON
asfbr-505	101	129	dividend	dividend	NOUN
asfbr-505	101	130	payments	payment	NOUN
asfbr-505	101	131	from	from	ADP
asfbr-505	101	132	owning	own	VERB
asfbr-505	101	133	shares	share	NOUN
asfbr-505	101	134	of	of	ADP
asfbr-505	101	135	a	a	DET
asfbr-505	101	136	stock	stock	NOUN
asfbr-505	101	137	over	over	ADP
asfbr-505	101	138	time	time	NOUN
asfbr-505	101	139	(	(	PUNCT
asfbr-505	101	140	pandey	pandey	PROPN
asfbr-505	101	141	,	,	PUNCT
asfbr-505	101	142	2015	2015	NUM
asfbr-505	101	143	)	)	PUNCT
asfbr-505	101	144	.	.	PUNCT
asfbr-505	102	1	at	at	ADP
asfbr-505	102	2	the	the	DET
asfbr-505	102	3	same	same	ADJ
asfbr-505	102	4	time	time	NOUN
asfbr-505	102	5	,	,	PUNCT
asfbr-505	102	6	a	a	DET
asfbr-505	102	7	growing	grow	VERB
asfbr-505	102	8	dividend	dividend	NOUN
asfbr-505	102	9	per	per	ADP
asfbr-505	102	10	share	share	NOUN
asfbr-505	102	11	may	may	AUX
asfbr-505	102	12	also	also	ADV
asfbr-505	102	13	be	be	AUX
asfbr-505	102	14	a	a	DET
asfbr-505	102	15	sign	sign	NOUN
asfbr-505	102	16	that	that	SCONJ
asfbr-505	102	17	the	the	DET
asfbr-505	102	18	company	company	NOUN
asfbr-505	102	19	's	's	PART
asfbr-505	102	20	management	management	NOUN
asfbr-505	102	21	believes	believe	VERB
asfbr-505	102	22	that	that	SCONJ
asfbr-505	102	23	its	its	PRON
asfbr-505	102	24	earnings	earning	NOUN
asfbr-505	102	25	growth	growth	NOUN
asfbr-505	102	26	will	will	AUX
asfbr-505	102	27	be	be	AUX
asfbr-505	102	28	sustained	sustain	VERB
asfbr-505	102	29	.	.	PUNCT
asfbr-505	103	1	for	for	ADP
asfbr-505	103	2	the	the	DET
asfbr-505	103	3	correct	correct	ADJ
asfbr-505	103	4	calculation	calculation	NOUN
asfbr-505	103	5	of	of	ADP
asfbr-505	103	6	dividends	dividend	NOUN
asfbr-505	103	7	per	per	ADP
asfbr-505	103	8	share	share	NOUN
asfbr-505	103	9	,	,	PUNCT
asfbr-505	103	10	including	include	VERB
asfbr-505	103	11	interim	interim	ADJ
asfbr-505	103	12	dividends	dividend	NOUN
asfbr-505	103	13	,	,	PUNCT
asfbr-505	103	14	dividends	dividend	NOUN
asfbr-505	103	15	for	for	ADP
asfbr-505	103	16	the	the	DET
asfbr-505	103	17	entire	entire	ADJ
asfbr-505	103	18	year	year	NOUN
asfbr-505	103	19	,	,	PUNCT
asfbr-505	103	20	except	except	SCONJ
asfbr-505	103	21	special	special	ADJ
asfbr-505	103	22	dividends	dividend	NOUN
asfbr-505	103	23	,	,	PUNCT
asfbr-505	103	24	must	must	AUX
asfbr-505	103	25	be	be	AUX
asfbr-505	103	26	included	include	VERB
asfbr-505	103	27	;	;	PUNCT
asfbr-505	103	28	special	special	ADJ
asfbr-505	103	29	dividends	dividend	NOUN
asfbr-505	103	30	are	be	AUX
asfbr-505	103	31	dividends	dividend	NOUN
asfbr-505	103	32	that	that	PRON
asfbr-505	103	33	are	be	AUX
asfbr-505	103	34	expected	expect	VERB
asfbr-505	103	35	to	to	PART
asfbr-505	103	36	be	be	AUX
asfbr-505	103	37	issued	issue	VERB
asfbr-505	103	38	only	only	ADV
asfbr-505	103	39	once	once	ADV
asfbr-505	103	40	and	and	CCONJ
asfbr-505	103	41	are	be	AUX
asfbr-505	103	42	therefore	therefore	ADV
asfbr-505	103	43	not	not	PART
asfbr-505	103	44	included	include	VERB
asfbr-505	103	45	;	;	PUNCT
asfbr-505	103	46	temporary	temporary	ADJ
asfbr-505	103	47	dividends	dividend	NOUN
asfbr-505	103	48	are	be	AUX
asfbr-505	103	49	dividends	dividend	NOUN
asfbr-505	103	50	distributed	distribute	VERB
asfbr-505	103	51	to	to	ADP
asfbr-505	103	52	shareholders	shareholder	NOUN
asfbr-505	103	53	that	that	PRON
asfbr-505	103	54	have	have	AUX
asfbr-505	103	55	been	be	AUX
asfbr-505	103	56	declared	declare	VERB
asfbr-505	103	57	and	and	CCONJ
asfbr-505	103	58	paid	pay	VERB
asfbr-505	103	59	before	before	SCONJ
asfbr-505	103	60	the	the	DET
asfbr-505	103	61	enterprise	enterprise	NOUN
asfbr-505	103	62	has	have	AUX
asfbr-505	103	63	determined	determine	VERB
asfbr-505	103	64	its	its	PRON
asfbr-505	103	65	annual	annual	ADJ
asfbr-505	103	66	profit	profit	NOUN
asfbr-505	103	67	;	;	PUNCT
asfbr-505	103	68	if	if	SCONJ
asfbr-505	103	69	an	an	DET
asfbr-505	103	70	entity	entity	NOUN
asfbr-505	103	71	has	have	AUX
asfbr-505	103	72	issued	issue	VERB
asfbr-505	103	73	ordinary	ordinary	ADJ
asfbr-505	103	74	shares	share	NOUN
asfbr-505	103	75	during	during	ADP
asfbr-505	103	76	the	the	DET
asfbr-505	103	77	calculation	calculation	NOUN
asfbr-505	103	78	period	period	NOUN
asfbr-505	103	79	,	,	PUNCT
asfbr-505	103	80	the	the	DET
asfbr-505	103	81	total	total	ADJ
asfbr-505	103	82	number	number	NOUN
asfbr-505	103	83	of	of	ADP
asfbr-505	103	84	ordinary	ordinary	ADJ
asfbr-505	103	85	shares	share	NOUN
asfbr-505	103	86	outstanding	outstanding	ADJ
asfbr-505	103	87	is	be	AUX
asfbr-505	103	88	calculated	calculate	VERB
asfbr-505	103	89	over	over	ADP
asfbr-505	103	90	the	the	DET
asfbr-505	103	91	reporting	reporting	NOUN
asfbr-505	103	92	period	period	NOUN
asfbr-505	103	93	on	on	ADP
asfbr-505	103	94	the	the	DET
asfbr-505	103	95	basis	basis	NOUN
asfbr-505	103	96	of	of	ADP
asfbr-505	103	97	the	the	DET
asfbr-505	103	98	weighted	weight	VERB
asfbr-505	103	99	average	average	ADJ
asfbr-505	103	100	number	number	NOUN
asfbr-505	103	101	of	of	ADP
asfbr-505	103	102	shares	share	NOUN
asfbr-505	103	103	,	,	PUNCT
asfbr-505	103	104	which	which	PRON
asfbr-505	103	105	is	be	AUX
asfbr-505	103	106	the	the	DET
asfbr-505	103	107	same	same	ADJ
asfbr-505	103	108	as	as	ADP
asfbr-505	103	109	that	that	PRON
asfbr-505	103	110	used	use	VERB
asfbr-505	103	111	for	for	ADP
asfbr-505	103	112	the	the	DET
asfbr-505	103	113	share	share	NOUN
asfbr-505	103	114	.	.	PUNCT
asfbr-505	104	1	2.6	2.6	NUM
asfbr-505	104	2	theoretical	theoretical	ADJ
asfbr-505	104	3	review	review	NOUN
asfbr-505	104	4	the	the	DET
asfbr-505	104	5	theoretical	theoretical	ADJ
asfbr-505	104	6	approach	approach	NOUN
asfbr-505	104	7	to	to	ADP
asfbr-505	104	8	the	the	DET
asfbr-505	104	9	relationship	relationship	NOUN
asfbr-505	104	10	between	between	ADP
asfbr-505	104	11	financial	financial	ADJ
asfbr-505	104	12	accounting	accounting	NOUN
asfbr-505	104	13	information	information	NOUN
asfbr-505	104	14	and	and	CCONJ
asfbr-505	104	15	equity	equity	NOUN
asfbr-505	104	16	share	share	NOUN
asfbr-505	104	17	investment	investment	NOUN
asfbr-505	104	18	can	can	AUX
asfbr-505	104	19	be	be	AUX
asfbr-505	104	20	discussed	discuss	VERB
asfbr-505	104	21	in	in	ADP
asfbr-505	104	22	terms	term	NOUN
asfbr-505	104	23	of	of	ADP
asfbr-505	104	24	,	,	PUNCT
asfbr-505	104	25	accounting	accounting	NOUN
asfbr-505	104	26	theories	theory	NOUN
asfbr-505	104	27	and	and	CCONJ
asfbr-505	104	28	theory	theory	NOUN
asfbr-505	104	29	of	of	ADP
asfbr-505	104	30	equity	equity	NOUN
asfbr-505	104	31	share	share	NOUN
asfbr-505	104	32	investment	investment	NOUN
asfbr-505	104	33	.	.	PUNCT
asfbr-505	105	1	there	there	PRON
asfbr-505	105	2	are	be	VERB
asfbr-505	105	3	many	many	ADJ
asfbr-505	105	4	financial	financial	ADJ
asfbr-505	105	5	accountingtheories	accountingtheorie	NOUN
asfbr-505	105	6	.	.	PUNCT
asfbr-505	106	1	theories	theory	NOUN
asfbr-505	106	2	of	of	ADP
asfbr-505	106	3	financial	financial	ADJ
asfbr-505	106	4	accounting	accounting	NOUN
asfbr-505	106	5	consider	consider	VERB
asfbr-505	106	6	such	such	ADJ
asfbr-505	106	7	things	thing	NOUN
asfbr-505	106	8	as	as	ADP
asfbr-505	106	9	people	people	NOUN
asfbr-505	106	10	’s	’s	PART
asfbr-505	106	11	behavioror	behavioror	PROPN
asfbr-505	106	12	people	people	NOUN
asfbr-505	106	13	’s	’s	PART
asfbr-505	106	14	needs	need	NOUN
asfbr-505	106	15	as	as	SCONJ
asfbr-505	106	16	regards	regard	VERB
asfbr-505	106	17	financial	financial	ADJ
asfbr-505	106	18	accounting	accounting	NOUN
asfbr-505	106	19	information	information	NOUN
asfbr-505	106	20	,	,	PUNCT
asfbr-505	106	21	or	or	CCONJ
asfbr-505	106	22	the	the	DET
asfbr-505	106	23	reasonswhy	reasonswhy	ADJ
asfbr-505	106	24	people	people	NOUN
asfbr-505	106	25	within	within	ADP
asfbr-505	106	26	organizations	organization	NOUN
asfbr-505	106	27	might	might	AUX
asfbr-505	106	28	elect	elect	VERB
asfbr-505	106	29	to	to	PART
asfbr-505	106	30	supply	supply	VERB
asfbr-505	106	31	particular	particular	ADJ
asfbr-505	106	32	information	information	NOUN
asfbr-505	106	33	toparticular	toparticular	ADJ
asfbr-505	106	34	stakeholder	stakeholder	NOUN
asfbr-505	106	35	groups	group	NOUN
asfbr-505	106	36	(	(	PUNCT
asfbr-505	106	37	deegan	deegan	PROPN
asfbr-505	106	38	,	,	PUNCT
asfbr-505	106	39	2006	2006	NUM
asfbr-505	106	40	)	)	PUNCT
asfbr-505	106	41	.	.	PUNCT
asfbr-505	107	1	this	this	DET
asfbr-505	107	2	study	study	NOUN
asfbr-505	107	3	looks	look	VERB
asfbr-505	107	4	at	at	ADP
asfbr-505	107	5	efficient	efficient	ADJ
asfbr-505	107	6	-	-	PUNCT
asfbr-505	107	7	market	market	NOUN
asfbr-505	107	8	hypothesis	hypothesis	NOUN
asfbr-505	107	9	(	(	PUNCT
asfbr-505	107	10	emh	emh	PROPN
asfbr-505	107	11	)	)	PUNCT
asfbr-505	107	12	,	,	PUNCT
asfbr-505	107	13	information	information	NOUN
asfbr-505	107	14	perspective	perspective	PROPN
asfbr-505	107	15	theory	theory	NOUN
asfbr-505	107	16	,	,	PUNCT
asfbr-505	107	17	accounting	accounting	NOUN
asfbr-505	107	18	theory	theory	NOUN
asfbr-505	107	19	,	,	PUNCT
asfbr-505	107	20	decision	decision	NOUN
asfbr-505	107	21	usefulness	usefulness	NOUN
asfbr-505	107	22	theory	theory	NOUN
asfbr-505	107	23	of	of	ADP
asfbr-505	107	24	accounting	accounting	NOUN
asfbr-505	107	25	information	information	NOUN
asfbr-505	107	26	and	and	CCONJ
asfbr-505	107	27	signaling	signal	VERB
asfbr-505	107	28	theory	theory	NOUN
asfbr-505	107	29	ofaccounting	ofaccounte	VERB
asfbr-505	107	30	information	information	NOUN
asfbr-505	107	31	among	among	ADP
asfbr-505	107	32	others	other	NOUN
asfbr-505	107	33	theories	theory	NOUN
asfbr-505	107	34	.	.	PUNCT
asfbr-505	108	1	2.7	2.7	NUM
asfbr-505	108	2	efficient	efficient	ADJ
asfbr-505	108	3	market	market	NOUN
asfbr-505	108	4	hypothesis	hypothesis	NOUN
asfbr-505	108	5	efficient	efficient	ADJ
asfbr-505	108	6	-	-	PUNCT
asfbr-505	108	7	market	market	NOUN
asfbr-505	108	8	hypothesis	hypothesis	NOUN
asfbr-505	108	9	(	(	PUNCT
asfbr-505	108	10	emh	emh	PROPN
asfbr-505	108	11	)	)	PUNCT
asfbr-505	108	12	asserts	assert	VERB
asfbr-505	108	13	that	that	SCONJ
asfbr-505	108	14	financial	financial	ADJ
asfbr-505	108	15	market	market	NOUN
asfbr-505	108	16	is	be	AUX
asfbr-505	108	17	informationally	informationally	ADV
asfbr-505	108	18	efficient	efficient	ADJ
asfbr-505	108	19	.	.	PUNCT
asfbr-505	109	1	there	there	PRON
asfbr-505	109	2	are	be	VERB
asfbr-505	109	3	three	three	NUM
asfbr-505	109	4	major	major	ADJ
asfbr-505	109	5	forms	form	NOUN
asfbr-505	109	6	of	of	ADP
asfbr-505	109	7	the	the	DET
asfbr-505	109	8	hypothesis	hypothesis	NOUN
asfbr-505	109	9	:	:	PUNCT
asfbr-505	109	10	"	"	PUNCT
asfbr-505	109	11	weak	weak	ADJ
asfbr-505	109	12	"	"	PUNCT
asfbr-505	109	13	semi	semi	ADJ
asfbr-505	109	14	-	-	ADJ
asfbr-505	109	15	strong	strong	ADJ
asfbr-505	109	16	"	"	PUNCT
asfbr-505	109	17	,	,	PUNCT
asfbr-505	109	18	and	and	CCONJ
asfbr-505	109	19	"	"	PUNCT
asfbr-505	109	20	strong	strong	ADJ
asfbr-505	109	21	"	"	PUNCT
asfbr-505	109	22	.	.	PUNCT
asfbr-505	110	1	weak	weak	ADJ
asfbr-505	110	2	emh	emh	PROPN
asfbr-505	110	3	claims	claim	VERB
asfbr-505	110	4	that	that	SCONJ
asfbr-505	110	5	prices	price	NOUN
asfbr-505	110	6	on	on	ADP
asfbr-505	110	7	traded	trade	VERB
asfbr-505	110	8	assets	asset	NOUN
asfbr-505	110	9	(	(	PUNCT
asfbr-505	110	10	for	for	ADP
asfbr-505	110	11	example	example	NOUN
asfbr-505	110	12	,	,	PUNCT
asfbr-505	110	13	stock	stock	NOUN
asfbr-505	110	14	bonds	bond	NOUN
asfbr-505	110	15	,	,	PUNCT
asfbr-505	110	16	or	or	CCONJ
asfbr-505	110	17	property	property	NOUN
asfbr-505	110	18	)	)	PUNCT
asfbr-505	110	19	already	already	ADV
asfbr-505	110	20	reflect	reflect	VERB
asfbr-505	110	21	all	all	DET
asfbr-505	110	22	past	past	ADJ
asfbr-505	110	23	publicly	publicly	ADV
asfbr-505	110	24	available	available	ADJ
asfbr-505	110	25	information	information	NOUN
asfbr-505	110	26	.	.	PUNCT
asfbr-505	111	1	semi	semi	ADJ
asfbr-505	111	2	-	-	ADJ
asfbr-505	111	3	strong	strong	ADJ
asfbr-505	111	4	emh	emh	PROPN
asfbr-505	111	5	states	state	VERB
asfbr-505	111	6	that	that	SCONJ
asfbr-505	111	7	prices	price	NOUN
asfbr-505	111	8	reflect	reflect	VERB
asfbr-505	111	9	all	all	DET
asfbr-505	111	10	publicly	publicly	ADV
asfbr-505	111	11	available	available	ADJ
asfbr-505	111	12	information	information	NOUN
asfbr-505	111	13	and	and	CCONJ
asfbr-505	111	14	that	that	SCONJ
asfbr-505	111	15	prices	price	NOUN
asfbr-505	111	16	instantly	instantly	ADV
asfbr-505	111	17	change	change	VERB
asfbr-505	111	18	to	to	PART
asfbr-505	111	19	reflect	reflect	VERB
asfbr-505	111	20	new	new	ADJ
asfbr-505	111	21	public	public	ADJ
asfbr-505	111	22	information	information	NOUN
asfbr-505	111	23	.	.	PUNCT
asfbr-505	112	1	strong	strong	ADJ
asfbr-505	112	2	emh	emh	PROPN
asfbr-505	112	3	additionally	additionally	ADV
asfbr-505	112	4	claims	claim	VERB
asfbr-505	112	5	that	that	SCONJ
asfbr-505	112	6	prices	price	NOUN
asfbr-505	112	7	instantly	instantly	ADV
asfbr-505	112	8	reflect	reflect	VERB
asfbr-505	112	9	even	even	ADV
asfbr-505	112	10	hidden	hidden	ADJ
asfbr-505	112	11	or	or	CCONJ
asfbr-505	112	12	"	"	PUNCT
asfbr-505	112	13	insider	insider	NOUN
asfbr-505	112	14	"	"	PUNCT
asfbr-505	112	15	information	information	NOUN
asfbr-505	112	16	.	.	PUNCT
asfbr-505	113	1	efficient	efficient	ADJ
asfbr-505	113	2	market	market	NOUN
asfbr-505	113	3	theory	theory	NOUN
asfbr-505	113	4	implies	imply	VERB
asfbr-505	113	5	that	that	SCONJ
asfbr-505	113	6	market	market	NOUN
asfbr-505	113	7	will	will	AUX
asfbr-505	113	8	react	react	VERB
asfbr-505	113	9	quickly	quickly	ADV
asfbr-505	113	10	to	to	ADP
asfbr-505	113	11	new	new	ADJ
asfbr-505	113	12	information	information	NOUN
asfbr-505	113	13	(	(	PUNCT
asfbr-505	113	14	goddy	goddy	NOUN
asfbr-505	113	15	,	,	PUNCT
asfbr-505	113	16	2010	2010	NUM
asfbr-505	113	17	)	)	PUNCT
asfbr-505	113	18	.	.	PUNCT
asfbr-505	114	1	thus	thus	ADV
asfbr-505	114	2	,	,	PUNCT
asfbr-505	114	3	it	it	PRON
asfbr-505	114	4	is	be	AUX
asfbr-505	114	5	important	important	ADJ
asfbr-505	114	6	to	to	PART
asfbr-505	114	7	know	know	VERB
asfbr-505	114	8	when	when	SCONJ
asfbr-505	114	9	the	the	DET
asfbr-505	114	10	accounting	accounting	NOUN
asfbr-505	114	11	report	report	NOUN
asfbr-505	114	12	first	first	ADV
asfbr-505	114	13	became	became	AUX
asfbr-505	114	14	publicly	publicly	ADV
asfbr-505	114	15	known	know	VERB
asfbr-505	114	16	.	.	PUNCT
asfbr-505	115	1	the	the	DET
asfbr-505	115	2	accounting	accounting	NOUN
asfbr-505	115	3	report	report	NOUN
asfbr-505	115	4	is	be	AUX
asfbr-505	115	5	informative	informative	ADJ
asfbr-505	115	6	only	only	ADV
asfbr-505	115	7	if	if	SCONJ
asfbr-505	115	8	it	it	PRON
asfbr-505	115	9	provides	provide	VERB
asfbr-505	115	10	data	datum	NOUN
asfbr-505	115	11	not	not	PART
asfbr-505	115	12	previously	previously	ADV
asfbr-505	115	13	known	know	VERB
asfbr-505	115	14	by	by	ADP
asfbr-505	115	15	the	the	DET
asfbr-505	115	16	market	market	NOUN
asfbr-505	115	17	.	.	PUNCT
asfbr-505	116	1	2.8	2.8	NUM
asfbr-505	116	2	information	information	NOUN
asfbr-505	116	3	perspective	perspective	NOUN
asfbr-505	116	4	informational	informational	ADJ
asfbr-505	116	5	perspective	perspective	NOUN
asfbr-505	116	6	measures	measure	VERB
asfbr-505	116	7	the	the	DET
asfbr-505	116	8	usefulness	usefulness	NOUN
asfbr-505	116	9	of	of	ADP
asfbr-505	116	10	accounting	account	VERB
asfbr-505	116	11	information	information	NOUN
asfbr-505	116	12	to	to	ADP
asfbr-505	116	13	individual	individual	ADJ
asfbr-505	116	14	users	user	NOUN
asfbr-505	116	15	without	without	ADP
asfbr-505	116	16	much	much	ADJ
asfbr-505	116	17	emphasis	emphasis	NOUN
asfbr-505	116	18	on	on	ADP
asfbr-505	116	19	the	the	DET
asfbr-505	116	20	precise	precise	ADJ
asfbr-505	116	21	structure	structure	NOUN
asfbr-505	116	22	of	of	ADP
asfbr-505	116	23	the	the	DET
asfbr-505	116	24	relationship	relationship	NOUN
asfbr-505	116	25	between	between	ADP
asfbr-505	116	26	accounting	accounting	NOUN
asfbr-505	116	27	data	datum	NOUN
asfbr-505	116	28	and	and	CCONJ
asfbr-505	116	29	firm	firm	ADJ
asfbr-505	116	30	value	value	NOUN
asfbr-505	116	31	(	(	PUNCT
asfbr-505	116	32	bernard	bernard	NOUN
asfbr-505	116	33	,	,	PUNCT
asfbr-505	116	34	1995	1995	NUM
asfbr-505	116	35	)	)	PUNCT
asfbr-505	116	36	.	.	PUNCT
asfbr-505	117	1	most	most	ADJ
asfbr-505	117	2	of	of	ADP
asfbr-505	117	3	the	the	DET
asfbr-505	117	4	studies	study	NOUN
asfbr-505	117	5	on	on	ADP
asfbr-505	117	6	information	information	NOUN
asfbr-505	117	7	perspective	perspective	NOUN
asfbr-505	117	8	assume	assume	VERB
asfbr-505	117	9	that	that	SCONJ
asfbr-505	117	10	information	information	NOUN
asfbr-505	117	11	content	content	NOUN
asfbr-505	117	12	or	or	CCONJ
asfbr-505	117	13	usefulness	usefulness	NOUN
asfbr-505	117	14	can	can	AUX
asfbr-505	117	15	be	be	AUX
asfbr-505	117	16	determined	determine	VERB
asfbr-505	117	17	by	by	ADP
asfbr-505	117	18	observing	observe	VERB
asfbr-505	117	19	stock	stock	NOUN
asfbr-505	117	20	market	market	NOUN
asfbr-505	117	21	reactions	reaction	NOUN
asfbr-505	117	22	to	to	ADP
asfbr-505	117	23	specific	specific	ADJ
asfbr-505	117	24	accounting	accounting	NOUN
asfbr-505	117	25	information	information	NOUN
asfbr-505	117	26	items	item	NOUN
asfbr-505	117	27	(	(	PUNCT
asfbr-505	117	28	ball	ball	NOUN
asfbr-505	117	29	and	and	CCONJ
asfbr-505	117	30	brown	brown	ADJ
asfbr-505	117	31	,	,	PUNCT
asfbr-505	117	32	1968	1968	NUM
asfbr-505	117	33	,	,	PUNCT
asfbr-505	117	34	benston	benston	NOUN
asfbr-505	117	35	,	,	PUNCT
asfbr-505	117	36	1967	1967	NUM
asfbr-505	117	37	and	and	CCONJ
asfbr-505	117	38	anderson	anderson	PROPN
asfbr-505	117	39	,	,	PUNCT
asfbr-505	117	40	1975	1975	NUM
asfbr-505	117	41	)	)	PUNCT
asfbr-505	117	42	.	.	PUNCT
asfbr-505	118	1	these	these	DET
asfbr-505	118	2	studies	study	NOUN
asfbr-505	118	3	further	far	ADV
asfbr-505	118	4	assert	assert	VERB
asfbr-505	118	5	that	that	SCONJ
asfbr-505	118	6	the	the	DET
asfbr-505	118	7	degree	degree	NOUN
asfbr-505	118	8	of	of	ADP
asfbr-505	118	9	usefulness	usefulness	NOUN
asfbr-505	118	10	can	can	AUX
asfbr-505	118	11	be	be	AUX
asfbr-505	118	12	measured	measure	VERB
asfbr-505	118	13	by	by	ADP
asfbr-505	118	14	the	the	DET
asfbr-505	118	15	extent	extent	NOUN
asfbr-505	118	16	of	of	ADP
asfbr-505	118	17	volume	volume	NOUN
asfbr-505	118	18	or	or	CCONJ
asfbr-505	118	19	price	price	NOUN
asfbr-505	118	20	change	change	NOUN
asfbr-505	118	21	following	follow	VERB
asfbr-505	118	22	release	release	NOUN
asfbr-505	118	23	of	of	ADP
asfbr-505	118	24	the	the	DET
asfbr-505	118	25	information	information	NOUN
asfbr-505	118	26	.	.	PUNCT
asfbr-505	119	1	until	until	ADP
asfbr-505	119	2	the	the	DET
asfbr-505	119	3	last	last	ADJ
asfbr-505	119	4	few	few	ADJ
asfbr-505	119	5	years	year	NOUN
asfbr-505	119	6	,	,	PUNCT
asfbr-505	119	7	the	the	DET
asfbr-505	119	8	information	information	NOUN
asfbr-505	119	9	perspective	perspective	NOUN
asfbr-505	119	10	has	have	AUX
asfbr-505	119	11	dominated	dominate	VERB
asfbr-505	119	12	financial	financial	ADJ
asfbr-505	119	13	accounting	accounting	NOUN
asfbr-505	119	14	theory	theory	NOUN
asfbr-505	119	15	and	and	CCONJ
asfbr-505	119	16	practice	practice	NOUN
asfbr-505	119	17	.	.	PUNCT
asfbr-505	120	1	the	the	DET
asfbr-505	120	2	information	information	NOUN
asfbr-505	120	3	perspective	perspective	NOUN
asfbr-505	120	4	relies	rely	VERB
asfbr-505	120	5	on	on	ADP
asfbr-505	120	6	a	a	DET
asfbr-505	120	7	single	single	ADJ
asfbr-505	120	8	-	-	PUNCT
asfbr-505	120	9	person	person	NOUN
asfbr-505	120	10	decision	decision	NOUN
asfbr-505	120	11	theory	theory	NOUN
asfbr-505	120	12	,	,	PUNCT
asfbr-505	120	13	where	where	SCONJ
asfbr-505	120	14	it	it	PRON
asfbr-505	120	15	is	be	AUX
asfbr-505	120	16	the	the	DET
asfbr-505	120	17	responsibility	responsibility	NOUN
asfbr-505	120	18	of	of	ADP
asfbr-505	120	19	an	an	DET
asfbr-505	120	20	investor	investor	NOUN
asfbr-505	120	21	to	to	PART
asfbr-505	120	22	predict	predict	VERB
asfbr-505	120	23	future	future	ADJ
asfbr-505	120	24	firm	firm	ADJ
asfbr-505	120	25	performance	performance	NOUN
asfbr-505	120	26	and	and	CCONJ
asfbr-505	120	27	make	make	VERB
asfbr-505	120	28	investment	investment	NOUN
asfbr-505	120	29	decisions	decision	NOUN
asfbr-505	120	30	.	.	PUNCT
asfbr-505	121	1	it	it	PRON
asfbr-505	121	2	also	also	ADV
asfbr-505	121	3	depends	depend	VERB
asfbr-505	121	4	on	on	ADP
asfbr-505	121	5	efficient	efficient	ADJ
asfbr-505	121	6	securities	security	NOUN
asfbr-505	121	7	market	market	NOUN
asfbr-505	121	8	theory	theory	NOUN
asfbr-505	121	9	,	,	PUNCT
asfbr-505	121	10	where	where	SCONJ
asfbr-505	121	11	the	the	DET
asfbr-505	121	12	market	market	NOUN
asfbr-505	121	13	can	can	AUX
asfbr-505	121	14	interpret	interpret	VERB
asfbr-505	121	15	information	information	NOUN
asfbr-505	121	16	from	from	ADP
asfbr-505	121	17	any	any	DET
asfbr-505	121	18	source	source	NOUN
asfbr-505	121	19	(	(	PUNCT
asfbr-505	121	20	beaver	beaver	NOUN
asfbr-505	121	21	,	,	PUNCT
asfbr-505	121	22	1973	1973	NUM
asfbr-505	121	23	)	)	PUNCT
asfbr-505	121	24	.	.	PUNCT
asfbr-505	122	1	in	in	ADP
asfbr-505	122	2	this	this	DET
asfbr-505	122	3	theory	theory	NOUN
asfbr-505	122	4	,	,	PUNCT
asfbr-505	122	5	it	it	PRON
asfbr-505	122	6	is	be	AUX
asfbr-505	122	7	accountant	accountant	NOUN
asfbr-505	122	8	’s	’s	PART
asfbr-505	122	9	role	role	NOUN
asfbr-505	122	10	to	to	PART
asfbr-505	122	11	supply	supply	VERB
asfbr-505	122	12	useful	useful	ADJ
asfbr-505	122	13	financial	financial	ADJ
asfbr-505	122	14	statement	statement	NOUN
asfbr-505	122	15	information	information	NOUN
asfbr-505	122	16	to	to	PART
asfbr-505	122	17	assist	assist	VERB
asfbr-505	122	18	investors	investor	NOUN
asfbr-505	122	19	.	.	PUNCT
asfbr-505	123	1	ball	ball	NOUN
asfbr-505	123	2	and	and	CCONJ
asfbr-505	123	3	brown	brown	ADJ
asfbr-505	123	4	(	(	PUNCT
asfbr-505	123	5	1968	1968	NUM
asfbr-505	123	6	)	)	PUNCT
asfbr-505	123	7	study	study	NOUN
asfbr-505	123	8	is	be	AUX
asfbr-505	123	9	the	the	DET
asfbr-505	123	10	first	first	ADJ
asfbr-505	123	11	to	to	PART
asfbr-505	123	12	document	document	VERB
asfbr-505	123	13	statistically	statistically	ADV
asfbr-505	123	14	a	a	DET
asfbr-505	123	15	share	share	NOUN
asfbr-505	123	16	price	price	NOUN
asfbr-505	123	17	response	response	NOUN
asfbr-505	123	18	to	to	PART
asfbr-505	123	19	reported	report	VERB
asfbr-505	123	20	net	net	ADJ
asfbr-505	123	21	income	income	NOUN
asfbr-505	123	22	and	and	CCONJ
asfbr-505	123	23	their	their	PRON
asfbr-505	123	24	methodology	methodology	NOUN
asfbr-505	123	25	is	be	AUX
asfbr-505	123	26	still	still	ADV
asfbr-505	123	27	employed	employ	VERB
asfbr-505	123	28	today	today	NOUN
asfbr-505	123	29	.	.	PUNCT
asfbr-505	124	1	the	the	DET
asfbr-505	124	2	emphasis	emphasis	NOUN
asfbr-505	124	3	of	of	ADP
asfbr-505	124	4	information	information	NOUN
asfbr-505	124	5	perspective	perspective	NOUN
asfbr-505	124	6	is	be	AUX
asfbr-505	124	7	on	on	ADP
asfbr-505	124	8	copyright	copyright	NOUN
asfbr-505	124	9	©	©	PROPN
asfbr-505	124	10	cc	cc	PROPN
asfbr-505	124	11	-	-	PUNCT
asfbr-505	124	12	by	by	ADP
asfbr-505	124	13	-	-	PUNCT
asfbr-505	124	14	nc	nc	PROPN
asfbr-505	124	15	2020	2020	NUM
asfbr-505	124	16	,	,	PUNCT
asfbr-505	124	17	cribfb	cribfb	VERB
asfbr-505	125	1	|	|	ADV
asfbr-505	125	2	asfbr	asfbr	NOUN
asfbr-505	125	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	125	4	asian	asian	ADJ
asfbr-505	125	5	finance	finance	PROPN
asfbr-505	125	6	&	&	CCONJ
asfbr-505	125	7	banking	banking	PROPN
asfbr-505	125	8	review	review	PROPN
asfbr-505	125	9	vol	vol	NOUN
asfbr-505	125	10	.	.	PROPN
asfbr-505	126	1	4	4	NUM
asfbr-505	126	2	,	,	PUNCT
asfbr-505	126	3	no	no	INTJ
asfbr-505	126	4	.	.	NOUN
asfbr-505	126	5	1	1	NUM
asfbr-505	126	6	;	;	PUNCT
asfbr-505	126	7	2020	2020	NUM
asfbr-505	126	8	5	5	NUM
asfbr-505	126	9	contemporary	contemporary	ADJ
asfbr-505	126	10	associations	association	NOUN
asfbr-505	126	11	between	between	ADP
asfbr-505	126	12	accounting	accounting	NOUN
asfbr-505	126	13	earnings	earning	NOUN
asfbr-505	126	14	(	(	PUNCT
asfbr-505	126	15	or	or	CCONJ
asfbr-505	126	16	book	book	NOUN
asfbr-505	126	17	value	value	NOUN
asfbr-505	126	18	)	)	PUNCT
asfbr-505	126	19	and	and	CCONJ
asfbr-505	126	20	market	market	NOUN
asfbr-505	126	21	returns	return	NOUN
asfbr-505	126	22	or	or	CCONJ
asfbr-505	126	23	prices	price	NOUN
asfbr-505	126	24	.	.	PUNCT
asfbr-505	127	1	in	in	ADP
asfbr-505	127	2	particular	particular	ADJ
asfbr-505	127	3	,	,	PUNCT
asfbr-505	127	4	it	it	PRON
asfbr-505	127	5	investigates	investigate	VERB
asfbr-505	127	6	capital	capital	NOUN
asfbr-505	127	7	market	market	NOUN
asfbr-505	127	8	reactions	reaction	NOUN
asfbr-505	127	9	to	to	ADP
asfbr-505	127	10	public	public	ADJ
asfbr-505	127	11	disclosures	disclosure	NOUN
asfbr-505	127	12	such	such	ADJ
asfbr-505	127	13	as	as	ADP
asfbr-505	127	14	earnings	earning	NOUN
asfbr-505	127	15	announcements	announcement	NOUN
asfbr-505	127	16	,	,	PUNCT
asfbr-505	127	17	other	other	ADJ
asfbr-505	127	18	firm	firm	ADJ
asfbr-505	127	19	-	-	PUNCT
asfbr-505	127	20	specific	specific	ADJ
asfbr-505	127	21	news	news	NOUN
asfbr-505	127	22	and	and	CCONJ
asfbr-505	127	23	economy	economy	NOUN
asfbr-505	127	24	-	-	PUNCT
asfbr-505	127	25	wide	wide	ADJ
asfbr-505	127	26	macroeconomic	macroeconomic	ADJ
asfbr-505	127	27	news	news	NOUN
asfbr-505	127	28	.	.	PUNCT
asfbr-505	128	1	this	this	PRON
asfbr-505	128	2	is	be	AUX
asfbr-505	128	3	synonymous	synonymous	ADJ
asfbr-505	128	4	with	with	ADP
asfbr-505	128	5	information	information	NOUN
asfbr-505	128	6	content	content	NOUN
asfbr-505	128	7	school	school	NOUN
asfbr-505	128	8	.	.	PUNCT
asfbr-505	129	1	2.9	2.9	NUM
asfbr-505	129	2	accounting	accounting	NOUN
asfbr-505	129	3	theory	theory	NOUN
asfbr-505	129	4	accounting	accounting	NOUN
asfbr-505	129	5	theory	theory	NOUN
asfbr-505	129	6	is	be	AUX
asfbr-505	129	7	defined	define	VERB
asfbr-505	129	8	as	as	ADP
asfbr-505	129	9	the	the	DET
asfbr-505	129	10	basic	basic	ADJ
asfbr-505	129	11	assumptions	assumption	NOUN
asfbr-505	129	12	,	,	PUNCT
asfbr-505	129	13	definitions	definition	NOUN
asfbr-505	129	14	,	,	PUNCT
asfbr-505	129	15	principles	principle	NOUN
asfbr-505	129	16	,	,	PUNCT
asfbr-505	129	17	and	and	CCONJ
asfbr-505	129	18	concepts	concept	NOUN
asfbr-505	129	19	that	that	PRON
asfbr-505	129	20	underlie	underlie	VERB
asfbr-505	129	21	accounting	accounting	NOUN
asfbr-505	129	22	rule	rule	NOUN
asfbr-505	129	23	made	make	VERB
asfbr-505	129	24	by	by	ADP
asfbr-505	129	25	a	a	DET
asfbr-505	129	26	legislative	legislative	ADJ
asfbr-505	129	27	body	body	NOUN
asfbr-505	129	28	and	and	CCONJ
asfbr-505	129	29	it	it	PRON
asfbr-505	129	30	also	also	ADV
asfbr-505	129	31	includes	include	VERB
asfbr-505	129	32	the	the	DET
asfbr-505	129	33	reporting	reporting	NOUN
asfbr-505	129	34	of	of	ADP
asfbr-505	129	35	accounting	accounting	NOUN
asfbr-505	129	36	and	and	CCONJ
asfbr-505	129	37	financial	financial	ADJ
asfbr-505	129	38	information	information	NOUN
asfbr-505	129	39	(	(	PUNCT
asfbr-505	129	40	deegan	deegan	PROPN
asfbr-505	129	41	,	,	PUNCT
asfbr-505	129	42	2006	2006	NUM
asfbr-505	129	43	)	)	PUNCT
asfbr-505	129	44	.	.	PUNCT
asfbr-505	130	1	the	the	DET
asfbr-505	130	2	basic	basic	ADJ
asfbr-505	130	3	theories	theory	NOUN
asfbr-505	130	4	of	of	ADP
asfbr-505	130	5	accounting	accounting	NOUN
asfbr-505	130	6	are	be	AUX
asfbr-505	130	7	held	hold	VERB
asfbr-505	130	8	together	together	ADV
asfbr-505	130	9	by	by	ADP
asfbr-505	130	10	the	the	DET
asfbr-505	130	11	conceptual	conceptual	ADJ
asfbr-505	130	12	framework	framework	NOUN
asfbr-505	130	13	of	of	ADP
asfbr-505	130	14	accounting	accounting	NOUN
asfbr-505	130	15	.	.	PUNCT
asfbr-505	131	1	the	the	DET
asfbr-505	131	2	conceptual	conceptual	ADJ
asfbr-505	131	3	framework	framework	NOUN
asfbr-505	131	4	establishes	establish	VERB
asfbr-505	131	5	objectives	objective	NOUN
asfbr-505	131	6	of	of	ADP
asfbr-505	131	7	financial	financial	ADJ
asfbr-505	131	8	reporting	reporting	NOUN
asfbr-505	131	9	by	by	ADP
asfbr-505	131	10	businesses	business	NOUN
asfbr-505	131	11	.	.	PUNCT
asfbr-505	132	1	by	by	ADP
asfbr-505	132	2	understanding	understand	VERB
asfbr-505	132	3	how	how	SCONJ
asfbr-505	132	4	some	some	DET
asfbr-505	132	5	basic	basic	ADJ
asfbr-505	132	6	accounting	accounting	NOUN
asfbr-505	132	7	theories	theory	NOUN
asfbr-505	132	8	fit	fit	VERB
asfbr-505	132	9	into	into	ADP
asfbr-505	132	10	the	the	DET
asfbr-505	132	11	conceptual	conceptual	ADJ
asfbr-505	132	12	framework	framework	NOUN
asfbr-505	132	13	,	,	PUNCT
asfbr-505	132	14	one	one	PRON
asfbr-505	132	15	can	can	AUX
asfbr-505	132	16	determine	determine	VERB
asfbr-505	132	17	the	the	DET
asfbr-505	132	18	theoretical	theoretical	ADJ
asfbr-505	132	19	underpinnings	underpinning	NOUN
asfbr-505	132	20	of	of	ADP
asfbr-505	132	21	financial	financial	ADJ
asfbr-505	132	22	accounting	accounting	NOUN
asfbr-505	132	23	rules	rule	NOUN
asfbr-505	132	24	and	and	CCONJ
asfbr-505	132	25	principles	principle	NOUN
asfbr-505	132	26	(	(	PUNCT
asfbr-505	132	27	freedman	freedman	NOUN
asfbr-505	132	28	,	,	PUNCT
asfbr-505	132	29	2015	2015	NUM
asfbr-505	132	30	)	)	PUNCT
asfbr-505	132	31	.	.	PUNCT
asfbr-505	133	1	financial	financial	ADJ
asfbr-505	133	2	accounting	accounting	PROPN
asfbr-505	133	3	standards	standards	PROPN
asfbr-505	133	4	board	board	NOUN
asfbr-505	133	5	(	(	PUNCT
asfbr-505	133	6	fasb	fasb	NOUN
asfbr-505	133	7	,	,	PUNCT
asfbr-505	133	8	1976	1976	NUM
asfbr-505	133	9	)	)	PUNCT
asfbr-505	133	10	defines	define	VERB
asfbr-505	133	11	accounting	accounting	NOUN
asfbr-505	133	12	theory	theory	NOUN
asfbr-505	133	13	as	as	ADP
asfbr-505	133	14	acoherent	acoherent	NOUN
asfbr-505	133	15	system	system	NOUN
asfbr-505	133	16	of	of	ADP
asfbr-505	133	17	interrelated	interrelated	ADJ
asfbr-505	133	18	objectives	objective	NOUN
asfbr-505	133	19	and	and	CCONJ
asfbr-505	133	20	fundamentals	fundamental	NOUN
asfbr-505	133	21	that	that	PRON
asfbr-505	133	22	can	can	AUX
asfbr-505	133	23	lead	lead	VERB
asfbr-505	133	24	toconsistent	toconsistent	ADJ
asfbr-505	133	25	standards	standard	NOUN
asfbr-505	133	26	.	.	PUNCT
asfbr-505	134	1	watts	watts	PROPN
asfbr-505	134	2	and	and	CCONJ
asfbr-505	134	3	zimmerman	zimmerman	PROPN
asfbr-505	134	4	(	(	PUNCT
asfbr-505	134	5	1986	1986	NUM
asfbr-505	134	6	)	)	PUNCT
asfbr-505	134	7	posit	posit	VERB
asfbr-505	134	8	that	that	SCONJ
asfbr-505	134	9	accounting	accounting	NOUN
asfbr-505	134	10	theory	theory	NOUN
asfbr-505	134	11	seeks	seek	VERB
asfbr-505	134	12	to	to	PART
asfbr-505	134	13	explain	explain	VERB
asfbr-505	134	14	and	and	CCONJ
asfbr-505	134	15	predict	predict	VERB
asfbr-505	134	16	accounting	accounting	NOUN
asfbr-505	134	17	practice	practice	NOUN
asfbr-505	134	18	.	.	PUNCT
asfbr-505	135	1	hendriksen	hendriksen	PROPN
asfbr-505	135	2	(	(	PUNCT
asfbr-505	135	3	1982	1982	NUM
asfbr-505	135	4	)	)	PUNCT
asfbr-505	135	5	describes	describe	VERB
asfbr-505	135	6	an	an	DET
asfbr-505	135	7	accounting	accounting	NOUN
asfbr-505	135	8	theory	theory	NOUN
asfbr-505	135	9	as	as	ADP
asfbr-505	135	10	logical	logical	ADJ
asfbr-505	135	11	reasoning	reasoning	NOUN
asfbr-505	135	12	in	in	ADP
asfbr-505	135	13	the	the	DET
asfbr-505	135	14	form	form	NOUN
asfbr-505	135	15	of	of	ADP
asfbr-505	135	16	abroad	abroad	ADV
asfbr-505	135	17	set	set	NOUN
asfbr-505	135	18	of	of	ADP
asfbr-505	135	19	principles	principle	NOUN
asfbr-505	135	20	that	that	SCONJ
asfbr-505	135	21	(	(	PUNCT
asfbr-505	135	22	1	1	X
asfbr-505	135	23	)	)	PUNCT
asfbr-505	135	24	provide	provide	VERB
asfbr-505	135	25	a	a	DET
asfbr-505	135	26	general	general	ADJ
asfbr-505	135	27	frame	frame	NOUN
asfbr-505	135	28	of	of	ADP
asfbr-505	135	29	reference	reference	NOUN
asfbr-505	135	30	by	by	ADP
asfbr-505	135	31	which	which	PRON
asfbr-505	135	32	accounting	accounting	NOUN
asfbr-505	135	33	practice	practice	NOUN
asfbr-505	135	34	can	can	AUX
asfbr-505	135	35	be	be	AUX
asfbr-505	135	36	evaluated	evaluate	VERB
asfbr-505	135	37	and	and	CCONJ
asfbr-505	135	38	(	(	PUNCT
asfbr-505	135	39	2	2	X
asfbr-505	135	40	)	)	PUNCT
asfbr-505	135	41	guide	guide	VERB
asfbr-505	135	42	the	the	DET
asfbr-505	135	43	development	development	NOUN
asfbr-505	135	44	of	of	ADP
asfbr-505	135	45	new	new	ADJ
asfbr-505	135	46	practices	practice	NOUN
asfbr-505	135	47	and	and	CCONJ
asfbr-505	135	48	procedures	procedure	NOUN
asfbr-505	135	49	.	.	PUNCT
asfbr-505	136	1	according	accord	VERB
asfbr-505	136	2	to	to	ADP
asfbr-505	136	3	him	he	PRON
asfbr-505	136	4	,	,	PUNCT
asfbr-505	136	5	an	an	DET
asfbr-505	136	6	accounting	accounting	NOUN
asfbr-505	136	7	theory	theory	NOUN
asfbr-505	136	8	should	should	AUX
asfbr-505	136	9	provide	provide	VERB
asfbr-505	136	10	a	a	DET
asfbr-505	136	11	general	general	ADJ
asfbr-505	136	12	frame	frame	NOUN
asfbr-505	136	13	of	of	ADP
asfbr-505	136	14	reference	reference	NOUN
asfbr-505	136	15	against	against	ADP
asfbr-505	136	16	which	which	PRON
asfbr-505	136	17	sound	sound	ADJ
asfbr-505	136	18	accounting	accounting	NOUN
asfbr-505	136	19	practices	practice	NOUN
asfbr-505	136	20	can	can	AUX
asfbr-505	136	21	be	be	AUX
asfbr-505	136	22	evaluated	evaluate	VERB
asfbr-505	136	23	.	.	PUNCT
asfbr-505	137	1	a	a	DET
asfbr-505	137	2	theory	theory	NOUN
asfbr-505	137	3	encompasses	encompass	VERB
asfbr-505	137	4	a	a	DET
asfbr-505	137	5	set	set	NOUN
asfbr-505	137	6	of	of	ADP
asfbr-505	137	7	statements	statement	NOUN
asfbr-505	137	8	or	or	CCONJ
asfbr-505	137	9	propositions	proposition	NOUN
asfbr-505	137	10	connected	connect	VERB
asfbr-505	137	11	by	by	ADP
asfbr-505	137	12	rules	rule	NOUN
asfbr-505	137	13	of	of	ADP
asfbr-505	137	14	logic	logic	NOUN
asfbr-505	137	15	or	or	CCONJ
asfbr-505	137	16	inferential	inferential	ADJ
asfbr-505	137	17	reasoning	reasoning	NOUN
asfbr-505	137	18	.	.	PUNCT
asfbr-505	138	1	the	the	DET
asfbr-505	138	2	statements	statement	NOUN
asfbr-505	138	3	must	must	AUX
asfbr-505	138	4	include	include	VERB
asfbr-505	138	5	testable	testable	ADJ
asfbr-505	138	6	hypotheses	hypothesis	NOUN
asfbr-505	138	7	or	or	CCONJ
asfbr-505	138	8	premises	premise	NOUN
asfbr-505	138	9	and	and	CCONJ
asfbr-505	138	10	a	a	DET
asfbr-505	138	11	conclusion	conclusion	NOUN
asfbr-505	138	12	,	,	PUNCT
asfbr-505	138	13	although	although	SCONJ
asfbr-505	138	14	one	one	NUM
asfbr-505	138	15	or	or	CCONJ
asfbr-505	138	16	more	more	ADJ
asfbr-505	138	17	of	of	ADP
asfbr-505	138	18	the	the	DET
asfbr-505	138	19	premises	premise	NOUN
asfbr-505	138	20	may	may	AUX
asfbr-505	138	21	be	be	AUX
asfbr-505	138	22	based	base	VERB
asfbr-505	138	23	on	on	ADP
asfbr-505	138	24	explicit	explicit	ADJ
asfbr-505	138	25	value	value	NOUN
asfbr-505	138	26	judgments	judgment	NOUN
asfbr-505	138	27	.	.	PUNCT
asfbr-505	139	1	the	the	DET
asfbr-505	139	2	primary	primary	ADJ
asfbr-505	139	3	test	test	NOUN
asfbr-505	139	4	of	of	ADP
asfbr-505	139	5	a	a	DET
asfbr-505	139	6	theory	theory	NOUN
asfbr-505	139	7	,	,	PUNCT
asfbr-505	139	8	however	however	ADV
asfbr-505	139	9	,	,	PUNCT
asfbr-505	139	10	is	be	AUX
asfbr-505	139	11	its	its	PRON
asfbr-505	139	12	ability	ability	NOUN
asfbr-505	139	13	to	to	PART
asfbr-505	139	14	explain	explain	VERB
asfbr-505	139	15	or	or	CCONJ
asfbr-505	139	16	predict	predict	VERB
asfbr-505	139	17	(	(	PUNCT
asfbr-505	139	18	quintus	quintus	NOUN
asfbr-505	139	19	,	,	PUNCT
asfbr-505	139	20	2007	2007	NUM
asfbr-505	139	21	)	)	PUNCT
asfbr-505	139	22	.	.	PUNCT
asfbr-505	140	1	2.10	2.10	NUM
asfbr-505	140	2	empirical	empirical	ADJ
asfbr-505	140	3	review	review	NOUN
asfbr-505	140	4	wang	wang	PROPN
asfbr-505	140	5	et	et	PROPN
asfbr-505	140	6	al	al	PROPN
asfbr-505	140	7	(	(	PUNCT
asfbr-505	140	8	2013	2013	NUM
asfbr-505	140	9	)	)	PUNCT
asfbr-505	140	10	empirically	empirically	ADV
asfbr-505	140	11	analyzes	analyze	VERB
asfbr-505	140	12	the	the	DET
asfbr-505	140	13	relationship	relationship	NOUN
asfbr-505	140	14	between	between	ADP
asfbr-505	140	15	accounting	accounting	NOUN
asfbr-505	140	16	information	information	NOUN
asfbr-505	140	17	,	,	PUNCT
asfbr-505	140	18	stock	stock	NOUN
asfbr-505	140	19	price	price	NOUN
asfbr-505	140	20	and	and	CCONJ
asfbr-505	140	21	investor	investor	NOUN
asfbr-505	140	22	’s	’s	PART
asfbr-505	140	23	decision	decision	NOUN
asfbr-505	140	24	making	make	VERB
asfbr-505	140	25	with	with	ADP
asfbr-505	140	26	a	a	DET
asfbr-505	140	27	few	few	ADJ
asfbr-505	140	28	accounting	accounting	NOUN
asfbr-505	140	29	information	information	NOUN
asfbr-505	140	30	indexes	index	NOUN
asfbr-505	140	31	,	,	PUNCT
asfbr-505	140	32	based	base	VERB
asfbr-505	140	33	on	on	ADP
asfbr-505	140	34	60	60	NUM
asfbr-505	140	35	listed	list	VERB
asfbr-505	140	36	companies	company	NOUN
asfbr-505	140	37	in	in	ADP
asfbr-505	140	38	shanghai	shanghai	PROPN
asfbr-505	140	39	stock	stock	PROPN
asfbr-505	140	40	exchange	exchange	PROPN
asfbr-505	140	41	for	for	ADP
asfbr-505	140	42	2011	2011	NUM
asfbr-505	140	43	.	.	PUNCT
asfbr-505	141	1	the	the	DET
asfbr-505	141	2	results	result	NOUN
asfbr-505	141	3	of	of	ADP
asfbr-505	141	4	their	their	PRON
asfbr-505	141	5	study	study	NOUN
asfbr-505	141	6	show	show	VERB
asfbr-505	141	7	that	that	SCONJ
asfbr-505	141	8	a	a	DET
asfbr-505	141	9	positive	positive	ADJ
asfbr-505	141	10	relationship	relationship	NOUN
asfbr-505	141	11	exists	exist	VERB
asfbr-505	141	12	between	between	ADP
asfbr-505	141	13	accounting	accounting	NOUN
asfbr-505	141	14	information	information	NOUN
asfbr-505	141	15	and	and	CCONJ
asfbr-505	141	16	stock	stock	NOUN
asfbr-505	141	17	price	price	NOUN
asfbr-505	141	18	,	,	PUNCT
asfbr-505	141	19	and	and	CCONJ
asfbr-505	141	20	that	that	SCONJ
asfbr-505	141	21	the	the	DET
asfbr-505	141	22	accounting	accounting	NOUN
asfbr-505	141	23	information	information	NOUN
asfbr-505	141	24	of	of	ADP
asfbr-505	141	25	the	the	DET
asfbr-505	141	26	listed	list	VERB
asfbr-505	141	27	companies	company	NOUN
asfbr-505	141	28	has	have	VERB
asfbr-505	141	29	an	an	DET
asfbr-505	141	30	important	important	ADJ
asfbr-505	141	31	effect	effect	NOUN
asfbr-505	141	32	on	on	ADP
asfbr-505	141	33	the	the	DET
asfbr-505	141	34	quoted	quote	VERB
asfbr-505	141	35	companies‟	companies‟	NUM
asfbr-505	141	36	stock	stock	NOUN
asfbr-505	141	37	price	price	NOUN
asfbr-505	141	38	and	and	CCONJ
asfbr-505	141	39	investors	investor	NOUN
asfbr-505	141	40	’	’	PART
asfbr-505	141	41	behaviour	behaviour	NOUN
asfbr-505	141	42	in	in	ADP
asfbr-505	141	43	the	the	DET
asfbr-505	141	44	market	market	NOUN
asfbr-505	141	45	,	,	PUNCT
asfbr-505	141	46	but	but	CCONJ
asfbr-505	141	47	the	the	DET
asfbr-505	141	48	significant	significant	ADJ
asfbr-505	141	49	degree	degree	NOUN
asfbr-505	141	50	varies	vary	VERB
asfbr-505	141	51	.	.	PUNCT
asfbr-505	142	1	earnings	earning	NOUN
asfbr-505	142	2	per	per	ADP
asfbr-505	142	3	share	share	NOUN
asfbr-505	142	4	and	and	CCONJ
asfbr-505	142	5	return	return	VERB
asfbr-505	142	6	on	on	ADP
asfbr-505	142	7	equity	equity	NOUN
asfbr-505	142	8	have	have	VERB
asfbr-505	142	9	the	the	DET
asfbr-505	142	10	most	most	ADV
asfbr-505	142	11	significant	significant	ADJ
asfbr-505	142	12	correlation	correlation	NOUN
asfbr-505	142	13	with	with	ADP
asfbr-505	142	14	stock	stock	NOUN
asfbr-505	142	15	price	price	NOUN
asfbr-505	142	16	and	and	CCONJ
asfbr-505	142	17	investors	investor	NOUN
asfbr-505	142	18	decisions	decision	NOUN
asfbr-505	142	19	.	.	PUNCT
asfbr-505	143	1	vijitha	vijitha	NOUN
asfbr-505	143	2	and	and	CCONJ
asfbr-505	143	3	nimalathasan	nimalathasan	PROPN
asfbr-505	143	4	(	(	PUNCT
asfbr-505	143	5	2014	2014	NUM
asfbr-505	143	6	)	)	PUNCT
asfbr-505	143	7	examined	examine	VERB
asfbr-505	143	8	the	the	DET
asfbr-505	143	9	relevance	relevance	NOUN
asfbr-505	143	10	of	of	ADP
asfbr-505	143	11	accounting	account	VERB
asfbr-505	143	12	information	information	NOUN
asfbr-505	143	13	such	such	ADJ
asfbr-505	143	14	as	as	ADP
asfbr-505	143	15	earning	earn	VERB
asfbr-505	143	16	per	per	ADP
asfbr-505	143	17	share	share	NOUN
asfbr-505	143	18	(	(	PUNCT
asfbr-505	143	19	eps	eps	PROPN
asfbr-505	143	20	)	)	PUNCT
asfbr-505	143	21	,	,	PUNCT
asfbr-505	143	22	net	net	ADJ
asfbr-505	143	23	assets	asset	NOUN
asfbr-505	143	24	value	value	NOUN
asfbr-505	143	25	per	per	ADP
asfbr-505	143	26	share	share	NOUN
asfbr-505	143	27	(	(	PUNCT
asfbr-505	143	28	navps	navps	NOUN
asfbr-505	143	29	)	)	PUNCT
asfbr-505	143	30	,	,	PUNCT
asfbr-505	143	31	return	return	VERB
asfbr-505	143	32	on	on	ADP
asfbr-505	143	33	equity	equity	NOUN
asfbr-505	143	34	(	(	PUNCT
asfbr-505	143	35	roe	roe	PROPN
asfbr-505	143	36	)	)	PUNCT
asfbr-505	143	37	and	and	CCONJ
asfbr-505	143	38	price	price	NOUN
asfbr-505	143	39	earnings	earning	NOUN
asfbr-505	143	40	ratio	ratio	NOUN
asfbr-505	143	41	(	(	PUNCT
asfbr-505	143	42	p	p	NOUN
asfbr-505	143	43	/	/	SYM
asfbr-505	143	44	r	r	NOUN
asfbr-505	143	45	)	)	PUNCT
asfbr-505	143	46	to	to	ADP
asfbr-505	143	47	investors	investor	NOUN
asfbr-505	143	48	investment	investment	NOUN
asfbr-505	143	49	decision	decision	NOUN
asfbr-505	143	50	in	in	ADP
asfbr-505	143	51	listed	list	VERB
asfbr-505	143	52	manufacturing	manufacturing	NOUN
asfbr-505	143	53	companies	company	NOUN
asfbr-505	143	54	in	in	ADP
asfbr-505	143	55	colombo	colombo	NOUN
asfbr-505	143	56	stock	stock	NOUN
asfbr-505	143	57	exchange	exchange	PROPN
asfbr-505	143	58	(	(	PUNCT
asfbr-505	143	59	cse	cse	PROPN
asfbr-505	143	60	)	)	PUNCT
asfbr-505	143	61	,	,	PUNCT
asfbr-505	143	62	sri	sri	PROPN
asfbr-505	143	63	lanka	lanka	PROPN
asfbr-505	143	64	.	.	PUNCT
asfbr-505	144	1	findings	finding	NOUN
asfbr-505	144	2	of	of	ADP
asfbr-505	144	3	their	their	PRON
asfbr-505	144	4	research	research	NOUN
asfbr-505	144	5	revealed	reveal	VERB
asfbr-505	144	6	that	that	SCONJ
asfbr-505	144	7	accounting	accounting	NOUN
asfbr-505	144	8	information	information	NOUN
asfbr-505	144	9	has	have	VERB
asfbr-505	144	10	the	the	DET
asfbr-505	144	11	significant	significant	ADJ
asfbr-505	144	12	impact	impact	NOUN
asfbr-505	144	13	on	on	ADP
asfbr-505	144	14	investors‟	investors‟	NOUN
asfbr-505	144	15	investment	investment	NOUN
asfbr-505	144	16	decision	decision	NOUN
asfbr-505	144	17	and	and	CCONJ
asfbr-505	144	18	accounting	accounting	NOUN
asfbr-505	144	19	information	information	NOUN
asfbr-505	144	20	is	be	AUX
asfbr-505	144	21	significantly	significantly	ADV
asfbr-505	144	22	correlated	correlate	VERB
asfbr-505	144	23	with	with	ADP
asfbr-505	144	24	equity	equity	NOUN
asfbr-505	144	25	share	share	NOUN
asfbr-505	144	26	investment	investment	NOUN
asfbr-505	144	27	decision	decision	NOUN
asfbr-505	144	28	.	.	PUNCT
asfbr-505	145	1	shehzad	shehzad	PROPN
asfbr-505	145	2	and	and	CCONJ
asfbr-505	145	3	ismail	ismail	PROPN
asfbr-505	145	4	(	(	PUNCT
asfbr-505	145	5	2014	2014	NUM
asfbr-505	145	6	)	)	PUNCT
asfbr-505	145	7	investigated	investigate	VERB
asfbr-505	145	8	the	the	DET
asfbr-505	145	9	relevance	relevance	NOUN
asfbr-505	145	10	of	of	ADP
asfbr-505	145	11	accounting	account	VERB
asfbr-505	145	12	information	information	NOUN
asfbr-505	145	13	in	in	ADP
asfbr-505	145	14	banking	banking	NOUN
asfbr-505	145	15	sector	sector	NOUN
asfbr-505	145	16	of	of	ADP
asfbr-505	145	17	pakistan	pakistan	PROPN
asfbr-505	145	18	.	.	PUNCT
asfbr-505	146	1	the	the	DET
asfbr-505	146	2	study	study	NOUN
asfbr-505	146	3	employed	employ	VERB
asfbr-505	146	4	the	the	DET
asfbr-505	146	5	pooled	pooled	ADJ
asfbr-505	146	6	regression	regression	NOUN
asfbr-505	146	7	technique	technique	NOUN
asfbr-505	146	8	on	on	ADP
asfbr-505	146	9	nineteen	nineteen	NUM
asfbr-505	146	10	private	private	ADJ
asfbr-505	146	11	banks	bank	NOUN
asfbr-505	146	12	from	from	ADP
asfbr-505	146	13	the	the	DET
asfbr-505	146	14	period	period	NOUN
asfbr-505	146	15	of	of	ADP
asfbr-505	146	16	2008	2008	NUM
asfbr-505	146	17	to	to	ADP
asfbr-505	146	18	2012	2012	NUM
asfbr-505	146	19	.	.	PUNCT
asfbr-505	147	1	their	their	PRON
asfbr-505	147	2	findings	finding	NOUN
asfbr-505	147	3	showed	show	VERB
asfbr-505	147	4	that	that	SCONJ
asfbr-505	147	5	earning	earn	VERB
asfbr-505	147	6	per	per	ADP
asfbr-505	147	7	share	share	NOUN
asfbr-505	147	8	are	be	AUX
asfbr-505	147	9	more	more	ADJ
asfbr-505	147	10	value	value	NOUN
asfbr-505	147	11	relevant	relevant	ADJ
asfbr-505	147	12	than	than	ADP
asfbr-505	147	13	book	book	NOUN
asfbr-505	147	14	value	value	NOUN
asfbr-505	147	15	,	,	PUNCT
asfbr-505	147	16	and	and	CCONJ
asfbr-505	147	17	that	that	SCONJ
asfbr-505	147	18	accounting	accounting	NOUN
asfbr-505	147	19	data	datum	NOUN
asfbr-505	147	20	explains	explain	VERB
asfbr-505	147	21	a	a	DET
asfbr-505	147	22	high	high	ADJ
asfbr-505	147	23	proportion	proportion	NOUN
asfbr-505	147	24	of	of	ADP
asfbr-505	147	25	the	the	DET
asfbr-505	147	26	investor	investor	NOUN
asfbr-505	147	27	’s	’s	PART
asfbr-505	147	28	equity	equity	NOUN
asfbr-505	147	29	share	share	NOUN
asfbr-505	147	30	investment	investment	NOUN
asfbr-505	147	31	decisions	decision	NOUN
asfbr-505	147	32	.	.	PUNCT
asfbr-505	148	1	glezakos	glezakos	ADJ
asfbr-505	148	2	,	,	PUNCT
asfbr-505	148	3	mylonakis	mylonaki	NOUN
asfbr-505	148	4	,	,	PUNCT
asfbr-505	148	5	and	and	CCONJ
asfbr-505	148	6	kafouros	kafouro	NOUN
asfbr-505	148	7	(	(	PUNCT
asfbr-505	148	8	2012	2012	NUM
asfbr-505	148	9	)	)	PUNCT
asfbr-505	148	10	studied	study	VERB
asfbr-505	148	11	the	the	DET
asfbr-505	148	12	impact	impact	NOUN
asfbr-505	148	13	of	of	ADP
asfbr-505	148	14	earnings	earning	NOUN
asfbr-505	148	15	and	and	CCONJ
asfbr-505	148	16	book	book	NOUN
asfbr-505	148	17	value	value	NOUN
asfbr-505	148	18	on	on	ADP
asfbr-505	148	19	the	the	DET
asfbr-505	148	20	stock	stock	NOUN
asfbr-505	148	21	prices	price	NOUN
asfbr-505	148	22	and	and	CCONJ
asfbr-505	148	23	investors	investor	NOUN
asfbr-505	148	24	investment	investment	NOUN
asfbr-505	148	25	decisions	decision	NOUN
asfbr-505	148	26	of	of	ADP
asfbr-505	148	27	a	a	DET
asfbr-505	148	28	sample	sample	NOUN
asfbr-505	148	29	of	of	ADP
asfbr-505	148	30	38	38	NUM
asfbr-505	148	31	companies	company	NOUN
asfbr-505	148	32	listed	list	VERB
asfbr-505	148	33	in	in	ADP
asfbr-505	148	34	the	the	DET
asfbr-505	148	35	athens	athens	PROPN
asfbr-505	148	36	stock	stock	NOUN
asfbr-505	148	37	market	market	NOUN
asfbr-505	148	38	during	during	ADP
asfbr-505	148	39	the	the	DET
asfbr-505	148	40	1996	1996	NUM
asfbr-505	148	41	-	-	SYM
asfbr-505	148	42	2008	2008	NUM
asfbr-505	148	43	periods	period	NOUN
asfbr-505	148	44	.	.	PUNCT
asfbr-505	149	1	the	the	DET
asfbr-505	149	2	results	result	NOUN
asfbr-505	149	3	concluded	conclude	VERB
asfbr-505	149	4	that	that	SCONJ
asfbr-505	149	5	the	the	DET
asfbr-505	149	6	joint	joint	ADJ
asfbr-505	149	7	explanatory	explanatory	ADJ
asfbr-505	149	8	power	power	NOUN
asfbr-505	149	9	of	of	ADP
asfbr-505	149	10	the	the	DET
asfbr-505	149	11	above	above	ADJ
asfbr-505	149	12	parameters	parameter	NOUN
asfbr-505	149	13	in	in	ADP
asfbr-505	149	14	the	the	DET
asfbr-505	149	15	formation	formation	NOUN
asfbr-505	149	16	of	of	ADP
asfbr-505	149	17	stock	stock	NOUN
asfbr-505	149	18	prices	price	NOUN
asfbr-505	149	19	increases	increase	VERB
asfbr-505	149	20	over	over	ADP
asfbr-505	149	21	time	time	NOUN
asfbr-505	149	22	.	.	PUNCT
asfbr-505	150	1	the	the	DET
asfbr-505	150	2	study	study	NOUN
asfbr-505	150	3	further	far	ADV
asfbr-505	150	4	claimed	claim	VERB
asfbr-505	150	5	that	that	SCONJ
asfbr-505	150	6	the	the	DET
asfbr-505	150	7	impact	impact	NOUN
asfbr-505	150	8	of	of	ADP
asfbr-505	150	9	earnings	earning	NOUN
asfbr-505	150	10	is	be	AUX
asfbr-505	150	11	diminishing	diminish	VERB
asfbr-505	150	12	,	,	PUNCT
asfbr-505	150	13	compared	compare	VERB
asfbr-505	150	14	to	to	ADP
asfbr-505	150	15	the	the	DET
asfbr-505	150	16	book	book	NOUN
asfbr-505	150	17	value	value	NOUN
asfbr-505	150	18	,	,	PUNCT
asfbr-505	150	19	while	while	SCONJ
asfbr-505	150	20	investors	investor	NOUN
asfbr-505	150	21	strive	strive	VERB
asfbr-505	150	22	towards	towards	ADP
asfbr-505	150	23	analyzing	analyze	VERB
asfbr-505	150	24	the	the	DET
asfbr-505	150	25	fundamental	fundamental	ADJ
asfbr-505	150	26	parameters	parameter	NOUN
asfbr-505	150	27	of	of	ADP
asfbr-505	150	28	businesses	business	NOUN
asfbr-505	150	29	.	.	PUNCT
asfbr-505	151	1	sanjeet	sanjeet	PROPN
asfbr-505	151	2	(	(	PUNCT
asfbr-505	151	3	2011	2011	NUM
asfbr-505	151	4	)	)	PUNCT
asfbr-505	151	5	carried	carry	VERB
asfbr-505	151	6	out	out	ADP
asfbr-505	151	7	a	a	DET
asfbr-505	151	8	study	study	NOUN
asfbr-505	151	9	on	on	ADP
asfbr-505	151	10	the	the	DET
asfbr-505	151	11	determinants	determinant	NOUN
asfbr-505	151	12	of	of	ADP
asfbr-505	151	13	equity	equity	NOUN
asfbr-505	151	14	share	share	NOUN
asfbr-505	151	15	investment	investment	NOUN
asfbr-505	151	16	decision	decision	NOUN
asfbr-505	151	17	in	in	ADP
asfbr-505	151	18	india	india	PROPN
asfbr-505	151	19	.	.	PUNCT
asfbr-505	152	1	the	the	DET
asfbr-505	152	2	study	study	NOUN
asfbr-505	152	3	examine	examine	VERB
asfbr-505	152	4	the	the	DET
asfbr-505	152	5	empirical	empirical	ADJ
asfbr-505	152	6	relationship	relationship	NOUN
asfbr-505	152	7	between	between	ADP
asfbr-505	152	8	equity	equity	NOUN
asfbr-505	152	9	share	share	NOUN
asfbr-505	152	10	prices	price	NOUN
asfbr-505	152	11	and	and	CCONJ
asfbr-505	152	12	explanatory	explanatory	ADJ
asfbr-505	152	13	variables	variable	NOUN
asfbr-505	152	14	such	such	ADJ
asfbr-505	152	15	as	as	ADP
asfbr-505	152	16	:	:	PUNCT
asfbr-505	152	17	book	book	NOUN
asfbr-505	152	18	value	value	NOUN
asfbr-505	152	19	per	per	ADP
asfbr-505	152	20	share	share	NOUN
asfbr-505	152	21	,	,	PUNCT
asfbr-505	152	22	dividend	dividend	VERB
asfbr-505	152	23	per	per	ADP
asfbr-505	152	24	share	share	NOUN
asfbr-505	152	25	,	,	PUNCT
asfbr-505	152	26	earnings	earning	NOUN
asfbr-505	152	27	per	per	ADP
asfbr-505	152	28	share	share	NOUN
asfbr-505	152	29	,	,	PUNCT
asfbr-505	152	30	priceearnings	priceearning	NOUN
asfbr-505	152	31	ratio	ratio	NOUN
asfbr-505	152	32	,	,	PUNCT
asfbr-505	152	33	dividend	dividend	NOUN
asfbr-505	152	34	yield	yield	NOUN
asfbr-505	152	35	,	,	PUNCT
asfbr-505	152	36	dividend	dividend	NOUN
asfbr-505	152	37	pay	pay	NOUN
asfbr-505	152	38	-	-	PUNCT
asfbr-505	152	39	out	out	NOUN
asfbr-505	152	40	,	,	PUNCT
asfbr-505	152	41	size	size	NOUN
asfbr-505	152	42	in	in	ADP
asfbr-505	152	43	terms	term	NOUN
asfbr-505	152	44	of	of	ADP
asfbr-505	152	45	sale	sale	NOUN
asfbr-505	152	46	and	and	CCONJ
asfbr-505	152	47	net	net	ADJ
asfbr-505	152	48	worth	worth	NOUN
asfbr-505	152	49	for	for	ADP
asfbr-505	152	50	the	the	DET
asfbr-505	152	51	period	period	NOUN
asfbr-505	152	52	1993	1993	NUM
asfbr-505	152	53	-	-	SYM
asfbr-505	152	54	94	94	NUM
asfbr-505	152	55	to	to	ADP
asfbr-505	152	56	2008	2008	NUM
asfbr-505	152	57	-	-	SYM
asfbr-505	152	58	09	09	NUM
asfbr-505	152	59	.	.	PUNCT
asfbr-505	153	1	the	the	DET
asfbr-505	153	2	results	result	NOUN
asfbr-505	153	3	revealed	reveal	VERB
asfbr-505	153	4	that	that	SCONJ
asfbr-505	153	5	earning	earn	VERB
asfbr-505	153	6	per	per	ADP
asfbr-505	153	7	share	share	NOUN
asfbr-505	153	8	,	,	PUNCT
asfbr-505	153	9	dividend	dividend	VERB
asfbr-505	153	10	per	per	ADP
asfbr-505	153	11	share	share	NOUN
asfbr-505	153	12	and	and	CCONJ
asfbr-505	153	13	book	book	NOUN
asfbr-505	153	14	value	value	NOUN
asfbr-505	153	15	per	per	ADP
asfbr-505	153	16	share	share	NOUN
asfbr-505	153	17	has	have	VERB
asfbr-505	153	18	significant	significant	ADJ
asfbr-505	153	19	impact	impact	NOUN
asfbr-505	153	20	on	on	ADP
asfbr-505	153	21	the	the	DET
asfbr-505	153	22	equity	equity	NOUN
asfbr-505	153	23	share	share	NOUN
asfbr-505	153	24	investment	investment	NOUN
asfbr-505	153	25	decision	decision	NOUN
asfbr-505	153	26	.	.	PUNCT
asfbr-505	154	1	further	far	ADV
asfbr-505	154	2	,	,	PUNCT
asfbr-505	154	3	results	result	NOUN
asfbr-505	154	4	of	of	ADP
asfbr-505	154	5	study	study	NOUN
asfbr-505	154	6	indicated	indicate	VERB
asfbr-505	154	7	that	that	SCONJ
asfbr-505	154	8	dividend	dividend	NOUN
asfbr-505	154	9	per	per	ADP
asfbr-505	154	10	share	share	NOUN
asfbr-505	154	11	and	and	CCONJ
asfbr-505	154	12	earnings	earning	NOUN
asfbr-505	154	13	per	per	ADP
asfbr-505	154	14	share	share	NOUN
asfbr-505	154	15	being	be	AUX
asfbr-505	154	16	the	the	DET
asfbr-505	154	17	strongest	strong	ADJ
asfbr-505	154	18	determinants	determinant	NOUN
asfbr-505	154	19	of	of	ADP
asfbr-505	154	20	equity	equity	NOUN
asfbr-505	154	21	share	share	NOUN
asfbr-505	154	22	investment	investment	NOUN
asfbr-505	154	23	.	.	PUNCT
asfbr-505	155	1	alshubiri	alshubiri	INTJ
asfbr-505	155	2	(	(	PUNCT
asfbr-505	155	3	2010	2010	NUM
asfbr-505	155	4	)	)	PUNCT
asfbr-505	155	5	carried	carry	VERB
asfbr-505	155	6	out	out	ADP
asfbr-505	155	7	a	a	DET
asfbr-505	155	8	study	study	NOUN
asfbr-505	155	9	of	of	ADP
asfbr-505	155	10	the	the	DET
asfbr-505	155	11	determinants	determinant	NOUN
asfbr-505	155	12	of	of	ADP
asfbr-505	155	13	equity	equity	NOUN
asfbr-505	155	14	share	share	NOUN
asfbr-505	155	15	investment	investment	NOUN
asfbr-505	155	16	at	at	ADP
asfbr-505	155	17	amman	amman	PROPN
asfbr-505	155	18	stock	stock	PROPN
asfbr-505	155	19	exchange	exchange	PROPN
asfbr-505	155	20	,	,	PUNCT
asfbr-505	155	21	jordan	jordan	PROPN
asfbr-505	155	22	.	.	PUNCT
asfbr-505	156	1	the	the	DET
asfbr-505	156	2	sample	sample	NOUN
asfbr-505	156	3	of	of	ADP
asfbr-505	156	4	their	their	PRON
asfbr-505	156	5	study	study	NOUN
asfbr-505	156	6	includes	include	VERB
asfbr-505	156	7	the	the	DET
asfbr-505	156	8	14	14	NUM
asfbr-505	156	9	commercial	commercial	ADJ
asfbr-505	156	10	banks	bank	NOUN
asfbr-505	156	11	of	of	ADP
asfbr-505	156	12	amman	amman	PROPN
asfbr-505	156	13	stock	stock	PROPN
asfbr-505	156	14	exchange	exchange	PROPN
asfbr-505	156	15	for	for	ADP
asfbr-505	156	16	the	the	DET
asfbr-505	156	17	period	period	NOUN
asfbr-505	156	18	2005	2005	NUM
asfbr-505	156	19	-2008	-2008	NOUN
asfbr-505	156	20	.	.	PUNCT
asfbr-505	157	1	simple	simple	ADJ
asfbr-505	157	2	and	and	CCONJ
asfbr-505	157	3	multiple	multiple	ADJ
asfbr-505	157	4	regression	regression	NOUN
asfbr-505	157	5	analyses	analysis	NOUN
asfbr-505	157	6	were	be	AUX
asfbr-505	157	7	conducted	conduct	VERB
asfbr-505	157	8	to	to	PART
asfbr-505	157	9	find	find	VERB
asfbr-505	157	10	out	out	ADP
asfbr-505	157	11	the	the	DET
asfbr-505	157	12	relationship	relationship	NOUN
asfbr-505	157	13	between	between	ADP
asfbr-505	157	14	microeconomic	microeconomic	ADJ
asfbr-505	157	15	factors	factor	NOUN
asfbr-505	157	16	and	and	CCONJ
asfbr-505	157	17	the	the	DET
asfbr-505	157	18	equity	equity	NOUN
asfbr-505	157	19	investment	investment	NOUN
asfbr-505	157	20	.	.	PUNCT
asfbr-505	158	1	the	the	DET
asfbr-505	158	2	result	result	NOUN
asfbr-505	158	3	of	of	ADP
asfbr-505	158	4	the	the	DET
asfbr-505	158	5	study	study	NOUN
asfbr-505	158	6	showed	show	VERB
asfbr-505	158	7	that	that	SCONJ
asfbr-505	158	8	there	there	PRON
asfbr-505	158	9	is	be	VERB
asfbr-505	158	10	highly	highly	ADV
asfbr-505	158	11	positive	positive	ADJ
asfbr-505	158	12	significant	significant	ADJ
asfbr-505	158	13	relationship	relationship	NOUN
asfbr-505	158	14	between	between	ADP
asfbr-505	158	15	equity	equity	NOUN
asfbr-505	158	16	share	share	NOUN
asfbr-505	158	17	investment	investment	NOUN
asfbr-505	158	18	and	and	CCONJ
asfbr-505	158	19	net	net	ADJ
asfbr-505	158	20	asset	asset	NOUN
asfbr-505	158	21	value	value	NOUN
asfbr-505	158	22	per	per	ADP
asfbr-505	158	23	share	share	NOUN
asfbr-505	158	24	;	;	PUNCT
asfbr-505	158	25	market	market	NOUN
asfbr-505	158	26	price	price	NOUN
asfbr-505	158	27	of	of	ADP
asfbr-505	158	28	stock	stock	NOUN
asfbr-505	158	29	dividend	dividend	NOUN
asfbr-505	158	30	percentage	percentage	NOUN
asfbr-505	158	31	,	,	PUNCT
asfbr-505	158	32	gross	gross	ADJ
asfbr-505	158	33	domestic	domestic	ADJ
asfbr-505	158	34	product	product	NOUN
asfbr-505	158	35	,	,	PUNCT
asfbr-505	158	36	and	and	CCONJ
asfbr-505	158	37	negative	negative	ADJ
asfbr-505	158	38	significant	significant	ADJ
asfbr-505	158	39	relationship	relationship	NOUN
asfbr-505	158	40	on	on	ADP
asfbr-505	158	41	inflation	inflation	NOUN
asfbr-505	158	42	and	and	CCONJ
asfbr-505	158	43	lending	lending	NOUN
asfbr-505	158	44	interest	interest	NOUN
asfbr-505	158	45	rate	rate	NOUN
asfbr-505	158	46	but	but	CCONJ
asfbr-505	158	47	not	not	PART
asfbr-505	158	48	always	always	ADV
asfbr-505	158	49	significant	significant	ADJ
asfbr-505	158	50	on	on	ADP
asfbr-505	158	51	some	some	DET
asfbr-505	158	52	years	year	NOUN
asfbr-505	158	53	of	of	ADP
asfbr-505	158	54	amman	amman	PROPN
asfbr-505	158	55	stock	stock	PROPN
asfbr-505	158	56	exchange	exchange	PROPN
asfbr-505	158	57	in	in	ADP
asfbr-505	158	58	jordan	jordan	PROPN
asfbr-505	158	59	.	.	PUNCT
asfbr-505	159	1	copyright	copyright	PROPN
asfbr-505	159	2	©	©	PROPN
asfbr-505	159	3	cc	cc	PROPN
asfbr-505	159	4	-	-	PUNCT
asfbr-505	159	5	by	by	ADP
asfbr-505	159	6	-	-	PUNCT
asfbr-505	159	7	nc	nc	PROPN
asfbr-505	159	8	2020	2020	NUM
asfbr-505	159	9	,	,	PUNCT
asfbr-505	159	10	cribfb	cribfb	VERB
asfbr-505	159	11	|	|	ADV
asfbr-505	160	1	asfbr	asfbr	NOUN
asfbr-505	160	2	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	160	3	asian	asian	ADJ
asfbr-505	160	4	finance	finance	PROPN
asfbr-505	160	5	&	&	CCONJ
asfbr-505	160	6	banking	banking	PROPN
asfbr-505	160	7	review	review	PROPN
asfbr-505	160	8	vol	vol	NOUN
asfbr-505	160	9	.	.	PROPN
asfbr-505	161	1	4	4	NUM
asfbr-505	161	2	,	,	PUNCT
asfbr-505	161	3	no	no	INTJ
asfbr-505	161	4	.	.	NOUN
asfbr-505	161	5	1	1	NUM
asfbr-505	161	6	;	;	PUNCT
asfbr-505	161	7	2020	2020	NUM
asfbr-505	161	8	6	6	NUM
asfbr-505	161	9	suward	suward	NOUN
asfbr-505	161	10	(	(	PUNCT
asfbr-505	161	11	2009	2009	NUM
asfbr-505	161	12	)	)	PUNCT
asfbr-505	161	13	investigated	investigate	VERB
asfbr-505	161	14	the	the	DET
asfbr-505	161	15	nature	nature	NOUN
asfbr-505	161	16	of	of	ADP
asfbr-505	161	17	the	the	DET
asfbr-505	161	18	relationship	relationship	NOUN
asfbr-505	161	19	between	between	ADP
asfbr-505	161	20	accounting	accounting	NOUN
asfbr-505	161	21	numbers	number	NOUN
asfbr-505	161	22	and	and	CCONJ
asfbr-505	161	23	equity	equity	NOUN
asfbr-505	161	24	share	share	NOUN
asfbr-505	161	25	investment	investment	NOUN
asfbr-505	161	26	in	in	ADP
asfbr-505	161	27	firms	firm	NOUN
asfbr-505	161	28	listed	list	VERB
asfbr-505	161	29	on	on	ADP
asfbr-505	161	30	the	the	DET
asfbr-505	161	31	jakarta	jakarta	PROPN
asfbr-505	161	32	stock	stock	PROPN
asfbr-505	161	33	exchange	exchange	PROPN
asfbr-505	161	34	for	for	ADP
asfbr-505	161	35	the	the	DET
asfbr-505	161	36	period	period	NOUN
asfbr-505	161	37	1992	1992	NUM
asfbr-505	161	38	-	-	SYM
asfbr-505	161	39	2001	2001	NUM
asfbr-505	161	40	.	.	PUNCT
asfbr-505	162	1	the	the	DET
asfbr-505	162	2	study	study	NOUN
asfbr-505	162	3	used	use	VERB
asfbr-505	162	4	dynamic	dynamic	ADJ
asfbr-505	162	5	modeling	modeling	NOUN
asfbr-505	162	6	principles	principle	NOUN
asfbr-505	162	7	in	in	ADP
asfbr-505	162	8	addition	addition	NOUN
asfbr-505	162	9	to	to	ADP
asfbr-505	162	10	the	the	DET
asfbr-505	162	11	more	more	ADV
asfbr-505	162	12	usual	usual	ADJ
asfbr-505	162	13	cross	cross	NOUN
asfbr-505	162	14	sectional	sectional	ADJ
asfbr-505	162	15	analysis	analysis	NOUN
asfbr-505	162	16	.	.	PUNCT
asfbr-505	163	1	the	the	DET
asfbr-505	163	2	results	result	NOUN
asfbr-505	163	3	of	of	ADP
asfbr-505	163	4	this	this	DET
asfbr-505	163	5	study	study	NOUN
asfbr-505	163	6	show	show	VERB
asfbr-505	163	7	that	that	SCONJ
asfbr-505	163	8	the	the	DET
asfbr-505	163	9	accompanying	accompany	VERB
asfbr-505	163	10	equilibrium	equilibrium	NOUN
asfbr-505	163	11	correlation	correlation	NOUN
asfbr-505	163	12	relationship	relationship	NOUN
asfbr-505	163	13	between	between	ADP
asfbr-505	163	14	equity	equity	NOUN
asfbr-505	163	15	share	share	NOUN
asfbr-505	163	16	investment	investment	NOUN
asfbr-505	163	17	and	and	CCONJ
asfbr-505	163	18	book	book	NOUN
asfbr-505	163	19	values	value	NOUN
asfbr-505	163	20	for	for	ADP
asfbr-505	163	21	firms	firm	NOUN
asfbr-505	163	22	listed	list	VERB
asfbr-505	163	23	on	on	ADP
asfbr-505	163	24	the	the	DET
asfbr-505	163	25	jakarta	jakarta	PROPN
asfbr-505	163	26	stock	stock	PROPN
asfbr-505	163	27	exchange	exchange	PROPN
asfbr-505	163	28	(	(	PUNCT
asfbr-505	163	29	jsx	jsx	PROPN
asfbr-505	163	30	)	)	PUNCT
asfbr-505	163	31	can	can	AUX
asfbr-505	163	32	often	often	ADV
asfbr-505	163	33	be	be	AUX
asfbr-505	163	34	identified	identify	VERB
asfbr-505	163	35	using	use	VERB
asfbr-505	163	36	accounting	accounting	NOUN
asfbr-505	163	37	regressors	regressor	NOUN
asfbr-505	163	38	.	.	PUNCT
asfbr-505	164	1	the	the	DET
asfbr-505	164	2	result	result	NOUN
asfbr-505	164	3	of	of	ADP
asfbr-505	164	4	the	the	DET
asfbr-505	164	5	study	study	NOUN
asfbr-505	164	6	showed	show	VERB
asfbr-505	164	7	that	that	SCONJ
asfbr-505	164	8	in	in	ADP
asfbr-505	164	9	indonesia	indonesia	PROPN
asfbr-505	164	10	,	,	PUNCT
asfbr-505	164	11	compared	compare	VERB
asfbr-505	164	12	to	to	ADP
asfbr-505	164	13	similar	similar	ADJ
asfbr-505	164	14	models	model	NOUN
asfbr-505	164	15	estimated	estimate	VERB
asfbr-505	164	16	using	use	VERB
asfbr-505	164	17	us	we	PRON
asfbr-505	164	18	data	datum	NOUN
asfbr-505	164	19	,	,	PUNCT
asfbr-505	164	20	the	the	DET
asfbr-505	164	21	book	book	NOUN
asfbr-505	164	22	value	value	NOUN
asfbr-505	164	23	of	of	ADP
asfbr-505	164	24	net	net	ADJ
asfbr-505	164	25	assets	asset	NOUN
asfbr-505	164	26	seems	seem	VERB
asfbr-505	164	27	to	to	PART
asfbr-505	164	28	have	have	VERB
asfbr-505	164	29	a	a	DET
asfbr-505	164	30	stronger	strong	ADJ
asfbr-505	164	31	relationship	relationship	NOUN
asfbr-505	164	32	with	with	ADP
asfbr-505	164	33	stock	stock	NOUN
asfbr-505	164	34	investment	investment	NOUN
asfbr-505	164	35	.	.	PUNCT
asfbr-505	165	1	and	and	CCONJ
asfbr-505	165	2	it	it	PRON
asfbr-505	165	3	was	be	AUX
asfbr-505	165	4	argued	argue	VERB
asfbr-505	165	5	that	that	SCONJ
asfbr-505	165	6	this	this	PRON
asfbr-505	165	7	may	may	AUX
asfbr-505	165	8	be	be	AUX
asfbr-505	165	9	a	a	DET
asfbr-505	165	10	function	function	NOUN
asfbr-505	165	11	of	of	ADP
asfbr-505	165	12	the	the	DET
asfbr-505	165	13	relative	relative	ADJ
asfbr-505	165	14	importance	importance	NOUN
asfbr-505	165	15	of	of	ADP
asfbr-505	165	16	financial	financial	ADJ
asfbr-505	165	17	statements	statement	NOUN
asfbr-505	165	18	as	as	ADP
asfbr-505	165	19	a	a	DET
asfbr-505	165	20	source	source	NOUN
asfbr-505	165	21	of	of	ADP
asfbr-505	165	22	information	information	NOUN
asfbr-505	165	23	on	on	ADP
asfbr-505	165	24	the	the	DET
asfbr-505	165	25	jsx	jsx	PROPN
asfbr-505	165	26	.	.	PUNCT
asfbr-505	166	1	kiremu	kiremu	PROPN
asfbr-505	166	2	,	,	PUNCT
asfbr-505	166	3	galo	galo	PROPN
asfbr-505	166	4	,	,	PUNCT
asfbr-505	166	5	wagala	wagala	NOUN
asfbr-505	166	6	,	,	PUNCT
asfbr-505	166	7	and	and	CCONJ
asfbr-505	166	8	mutegi	mutegi	PROPN
asfbr-505	166	9	(	(	PUNCT
asfbr-505	166	10	2013	2013	NUM
asfbr-505	166	11	)	)	PUNCT
asfbr-505	166	12	conducted	conduct	VERB
asfbr-505	166	13	study	study	NOUN
asfbr-505	166	14	on	on	ADP
asfbr-505	166	15	the	the	DET
asfbr-505	166	16	effect	effect	NOUN
asfbr-505	166	17	of	of	ADP
asfbr-505	166	18	annual	annual	ADJ
asfbr-505	166	19	earnings	earning	NOUN
asfbr-505	166	20	announcement	announcement	NOUN
asfbr-505	166	21	at	at	ADP
asfbr-505	166	22	the	the	DET
asfbr-505	166	23	nairobi	nairobi	PROPN
asfbr-505	166	24	securities	securities	PROPN
asfbr-505	166	25	exchange	exchange	PROPN
asfbr-505	166	26	(	(	PUNCT
asfbr-505	166	27	nse	nse	NOUN
asfbr-505	166	28	)	)	PUNCT
asfbr-505	166	29	by	by	ADP
asfbr-505	166	30	analyzing	analyze	VERB
asfbr-505	166	31	changes	change	NOUN
asfbr-505	166	32	in	in	ADP
asfbr-505	166	33	share	share	NOUN
asfbr-505	166	34	prices	price	NOUN
asfbr-505	166	35	and	and	CCONJ
asfbr-505	166	36	trading	trading	NOUN
asfbr-505	166	37	volumes	volume	NOUN
asfbr-505	166	38	for	for	ADP
asfbr-505	166	39	the	the	DET
asfbr-505	166	40	period	period	NOUN
asfbr-505	166	41	from	from	ADP
asfbr-505	166	42	2006	2006	NUM
asfbr-505	166	43	to	to	ADP
asfbr-505	166	44	2010	2010	NUM
asfbr-505	166	45	.	.	PUNCT
asfbr-505	167	1	abnormal	abnormal	ADJ
asfbr-505	167	2	returns	return	NOUN
asfbr-505	167	3	during	during	ADP
asfbr-505	167	4	the	the	DET
asfbr-505	167	5	event	event	NOUN
asfbr-505	167	6	window	window	NOUN
asfbr-505	167	7	of	of	ADP
asfbr-505	167	8	91	91	NUM
asfbr-505	167	9	days	day	NOUN
asfbr-505	167	10	were	be	AUX
asfbr-505	167	11	determined	determine	VERB
asfbr-505	167	12	using	use	VERB
asfbr-505	167	13	the	the	DET
asfbr-505	167	14	event	event	NOUN
asfbr-505	167	15	study	study	NOUN
asfbr-505	167	16	methodology	methodology	NOUN
asfbr-505	167	17	employing	employ	VERB
asfbr-505	167	18	the	the	DET
asfbr-505	167	19	market	market	NOUN
asfbr-505	167	20	model	model	NOUN
asfbr-505	167	21	on	on	ADP
asfbr-505	167	22	data	datum	NOUN
asfbr-505	167	23	from	from	ADP
asfbr-505	167	24	5	5	NUM
asfbr-505	167	25	listed	list	VERB
asfbr-505	167	26	companies	company	NOUN
asfbr-505	167	27	.	.	PUNCT
asfbr-505	168	1	further	far	ADV
asfbr-505	168	2	,	,	PUNCT
asfbr-505	168	3	the	the	DET
asfbr-505	168	4	volume	volume	NOUN
asfbr-505	168	5	reactions	reaction	NOUN
asfbr-505	168	6	were	be	AUX
asfbr-505	168	7	examined	examine	VERB
asfbr-505	168	8	by	by	ADP
asfbr-505	168	9	use	use	NOUN
asfbr-505	168	10	of	of	ADP
asfbr-505	168	11	the	the	DET
asfbr-505	168	12	trading	trading	NOUN
asfbr-505	168	13	activity	activity	NOUN
asfbr-505	168	14	ratio	ratio	NOUN
asfbr-505	168	15	(	(	PUNCT
asfbr-505	168	16	tar	tar	NOUN
asfbr-505	168	17	)	)	PUNCT
asfbr-505	168	18	.	.	PUNCT
asfbr-505	169	1	inferential	inferential	ADJ
asfbr-505	169	2	and	and	CCONJ
asfbr-505	169	3	descriptive	descriptive	ADJ
asfbr-505	169	4	statistics	statistic	NOUN
asfbr-505	169	5	were	be	AUX
asfbr-505	169	6	used	use	VERB
asfbr-505	169	7	to	to	PART
asfbr-505	169	8	test	test	VERB
asfbr-505	169	9	for	for	ADP
asfbr-505	169	10	significant	significant	ADJ
asfbr-505	169	11	effect	effect	NOUN
asfbr-505	169	12	on	on	ADP
asfbr-505	169	13	tar	tar	NOUN
asfbr-505	169	14	and	and	CCONJ
asfbr-505	169	15	price	price	NOUN
asfbr-505	169	16	changes	change	NOUN
asfbr-505	169	17	.	.	PUNCT
asfbr-505	170	1	the	the	DET
asfbr-505	170	2	results	result	NOUN
asfbr-505	170	3	obtained	obtain	VERB
asfbr-505	170	4	indicate	indicate	VERB
asfbr-505	170	5	that	that	SCONJ
asfbr-505	170	6	the	the	DET
asfbr-505	170	7	abnormal	abnormal	ADJ
asfbr-505	170	8	returns	return	NOUN
asfbr-505	170	9	and	and	CCONJ
asfbr-505	170	10	tar	tar	NOUN
asfbr-505	170	11	were	be	AUX
asfbr-505	170	12	not	not	PART
asfbr-505	170	13	significant	significant	ADJ
asfbr-505	170	14	at	at	ADP
asfbr-505	170	15	5	5	NUM
asfbr-505	170	16	%	%	NOUN
asfbr-505	170	17	probability	probability	NOUN
asfbr-505	170	18	level	level	NOUN
asfbr-505	170	19	.	.	PUNCT
asfbr-505	171	1	thus	thus	ADV
asfbr-505	171	2	the	the	DET
asfbr-505	171	3	nse	nse	NOUN
asfbr-505	171	4	is	be	AUX
asfbr-505	171	5	of	of	ADP
asfbr-505	171	6	semistrong	semistrong	ADJ
asfbr-505	171	7	efficiency	efficiency	NOUN
asfbr-505	171	8	,	,	PUNCT
asfbr-505	171	9	whereby	whereby	SCONJ
asfbr-505	171	10	it	it	PRON
asfbr-505	171	11	is	be	AUX
asfbr-505	171	12	not	not	PART
asfbr-505	171	13	possible	possible	ADJ
asfbr-505	171	14	to	to	PART
asfbr-505	171	15	earn	earn	VERB
asfbr-505	171	16	abnormal	abnormal	ADJ
asfbr-505	171	17	returns	return	NOUN
asfbr-505	171	18	in	in	ADP
asfbr-505	171	19	the	the	DET
asfbr-505	171	20	nse	nse	NOUN
asfbr-505	171	21	using	use	VERB
asfbr-505	171	22	the	the	DET
asfbr-505	171	23	publicly	publicly	ADV
asfbr-505	171	24	available	available	ADJ
asfbr-505	171	25	information	information	NOUN
asfbr-505	171	26	according	accord	VERB
asfbr-505	171	27	to	to	ADP
asfbr-505	171	28	oyerinde	oyerinde	PROPN
asfbr-505	171	29	(	(	PUNCT
asfbr-505	171	30	2011	2011	NUM
asfbr-505	171	31	)	)	PUNCT
asfbr-505	171	32	found	find	VERB
asfbr-505	171	33	little	little	ADJ
asfbr-505	171	34	known	know	VERB
asfbr-505	171	35	about	about	ADP
asfbr-505	171	36	the	the	DET
asfbr-505	171	37	role	role	NOUN
asfbr-505	171	38	of	of	ADP
asfbr-505	171	39	accounting	account	VERB
asfbr-505	171	40	information	information	NOUN
asfbr-505	171	41	in	in	ADP
asfbr-505	171	42	terms	term	NOUN
asfbr-505	171	43	of	of	ADP
asfbr-505	171	44	its	its	PRON
asfbr-505	171	45	ability	ability	NOUN
asfbr-505	171	46	to	to	PART
asfbr-505	171	47	explain	explain	VERB
asfbr-505	171	48	changes	change	NOUN
asfbr-505	171	49	to	to	ADP
asfbr-505	171	50	the	the	DET
asfbr-505	171	51	security	security	NOUN
asfbr-505	171	52	prices	price	NOUN
asfbr-505	171	53	and	and	CCONJ
asfbr-505	171	54	equity	equity	NOUN
asfbr-505	171	55	share	share	NOUN
asfbr-505	171	56	investment	investment	NOUN
asfbr-505	171	57	of	of	ADP
asfbr-505	171	58	listed	list	VERB
asfbr-505	171	59	companies	company	NOUN
asfbr-505	171	60	on	on	ADP
asfbr-505	171	61	the	the	DET
asfbr-505	171	62	nigerian	nigerian	ADJ
asfbr-505	171	63	stock	stock	NOUN
asfbr-505	171	64	exchange	exchange	PROPN
asfbr-505	171	65	(	(	PUNCT
asfbr-505	171	66	nse	nse	NOUN
asfbr-505	171	67	)	)	PUNCT
asfbr-505	171	68	.	.	PUNCT
asfbr-505	172	1	almost	almost	ADV
asfbr-505	172	2	all	all	DET
asfbr-505	172	3	evidence	evidence	NOUN
asfbr-505	172	4	in	in	ADP
asfbr-505	172	5	this	this	DET
asfbr-505	172	6	area	area	NOUN
asfbr-505	172	7	is	be	AUX
asfbr-505	172	8	obtained	obtain	VERB
asfbr-505	172	9	from	from	ADP
asfbr-505	172	10	the	the	DET
asfbr-505	172	11	united	united	PROPN
asfbr-505	172	12	states	states	PROPN
asfbr-505	172	13	or	or	CCONJ
asfbr-505	172	14	western	western	ADJ
asfbr-505	172	15	european	european	ADJ
asfbr-505	172	16	countries	country	NOUN
asfbr-505	172	17	which	which	PRON
asfbr-505	172	18	have	have	VERB
asfbr-505	172	19	sophisticated	sophisticated	ADJ
asfbr-505	172	20	markets	market	NOUN
asfbr-505	172	21	compared	compare	VERB
asfbr-505	172	22	to	to	ADP
asfbr-505	172	23	most	most	ADJ
asfbr-505	172	24	developing	develop	VERB
asfbr-505	172	25	countries	country	NOUN
asfbr-505	172	26	.	.	PUNCT
asfbr-505	173	1	uwuigbe	uwuigbe	NOUN
asfbr-505	173	2	,	,	PUNCT
asfbr-505	173	3	olowe	olowe	NOUN
asfbr-505	173	4	,	,	PUNCT
asfbr-505	173	5	and	and	CCONJ
asfbr-505	173	6	godswill	godswill	NOUN
asfbr-505	173	7	(	(	PUNCT
asfbr-505	173	8	2012	2012	NUM
asfbr-505	173	9	)	)	PUNCT
asfbr-505	173	10	examined	examine	VERB
asfbr-505	173	11	the	the	DET
asfbr-505	173	12	determinants	determinant	NOUN
asfbr-505	173	13	of	of	ADP
asfbr-505	173	14	share	share	NOUN
asfbr-505	173	15	prices	price	NOUN
asfbr-505	173	16	in	in	ADP
asfbr-505	173	17	the	the	DET
asfbr-505	173	18	nigerian	nigerian	ADJ
asfbr-505	173	19	stock	stock	NOUN
asfbr-505	173	20	exchange	exchange	NOUN
asfbr-505	173	21	market	market	NOUN
asfbr-505	173	22	.	.	PUNCT
asfbr-505	174	1	a	a	DET
asfbr-505	174	2	total	total	NOUN
asfbr-505	174	3	of	of	ADP
asfbr-505	174	4	30	30	NUM
asfbr-505	174	5	listed	list	VERB
asfbr-505	174	6	firms	firm	NOUN
asfbr-505	174	7	in	in	ADP
asfbr-505	174	8	the	the	DET
asfbr-505	174	9	nigerian	nigerian	ADJ
asfbr-505	174	10	stock	stock	NOUN
asfbr-505	174	11	exchange	exchange	NOUN
asfbr-505	174	12	market	market	NOUN
asfbr-505	174	13	were	be	AUX
asfbr-505	174	14	selected	select	VERB
asfbr-505	174	15	and	and	CCONJ
asfbr-505	174	16	analyzed	analyze	VERB
asfbr-505	174	17	for	for	ADP
asfbr-505	174	18	the	the	DET
asfbr-505	174	19	study	study	NOUN
asfbr-505	174	20	using	use	VERB
asfbr-505	174	21	the	the	DET
asfbr-505	174	22	judgmental	judgmental	ADJ
asfbr-505	174	23	sampling	sampling	NOUN
asfbr-505	174	24	technique	technique	NOUN
asfbr-505	174	25	.	.	PUNCT
asfbr-505	175	1	the	the	DET
asfbr-505	175	2	study	study	NOUN
asfbr-505	175	3	basically	basically	ADV
asfbr-505	175	4	modelled	model	VERB
asfbr-505	175	5	the	the	DET
asfbr-505	175	6	effects	effect	NOUN
asfbr-505	175	7	of	of	ADP
asfbr-505	175	8	financial	financial	ADJ
asfbr-505	175	9	performance	performance	NOUN
asfbr-505	175	10	,	,	PUNCT
asfbr-505	175	11	dividend	dividend	NOUN
asfbr-505	175	12	pay	pay	NOUN
asfbr-505	175	13	-	-	PUNCT
asfbr-505	175	14	out	out	NOUN
asfbr-505	175	15	,	,	PUNCT
asfbr-505	175	16	and	and	CCONJ
asfbr-505	175	17	financial	financial	ADJ
asfbr-505	175	18	leverage	leverage	NOUN
asfbr-505	175	19	on	on	ADP
asfbr-505	175	20	the	the	DET
asfbr-505	175	21	share	share	NOUN
asfbr-505	175	22	price	price	NOUN
asfbr-505	175	23	of	of	ADP
asfbr-505	175	24	listed	list	VERB
asfbr-505	175	25	firms	firm	NOUN
asfbr-505	175	26	operating	operate	VERB
asfbr-505	175	27	in	in	ADP
asfbr-505	175	28	the	the	DET
asfbr-505	175	29	nigerian	nigerian	ADJ
asfbr-505	175	30	stock	stock	NOUN
asfbr-505	175	31	exchange	exchange	NOUN
asfbr-505	175	32	market	market	NOUN
asfbr-505	175	33	using	use	VERB
asfbr-505	175	34	the	the	DET
asfbr-505	175	35	regression	regression	NOUN
asfbr-505	175	36	analysis	analysis	NOUN
asfbr-505	175	37	method	method	NOUN
asfbr-505	175	38	.	.	PUNCT
asfbr-505	176	1	the	the	DET
asfbr-505	176	2	results	result	NOUN
asfbr-505	176	3	of	of	ADP
asfbr-505	176	4	the	the	DET
asfbr-505	176	5	study	study	NOUN
asfbr-505	176	6	revealed	reveal	VERB
asfbr-505	176	7	a	a	DET
asfbr-505	176	8	significant	significant	ADJ
asfbr-505	176	9	positive	positive	ADJ
asfbr-505	176	10	relationship	relationship	NOUN
asfbr-505	176	11	between	between	ADP
asfbr-505	176	12	firms‟	firms‟	NOUN
asfbr-505	176	13	financial	financial	ADJ
asfbr-505	176	14	performance	performance	NOUN
asfbr-505	176	15	and	and	CCONJ
asfbr-505	176	16	the	the	DET
asfbr-505	176	17	market	market	NOUN
asfbr-505	176	18	value	value	NOUN
asfbr-505	176	19	of	of	ADP
asfbr-505	176	20	share	share	NOUN
asfbr-505	176	21	prices	price	NOUN
asfbr-505	176	22	of	of	ADP
asfbr-505	176	23	the	the	DET
asfbr-505	176	24	listed	list	VERB
asfbr-505	176	25	firms	firm	NOUN
asfbr-505	176	26	in	in	ADP
asfbr-505	176	27	nigeria	nigeria	PROPN
asfbr-505	176	28	.	.	PUNCT
asfbr-505	177	1	consequently	consequently	ADV
asfbr-505	177	2	,	,	PUNCT
asfbr-505	177	3	they	they	PRON
asfbr-505	177	4	concluded	conclude	VERB
asfbr-505	177	5	that	that	SCONJ
asfbr-505	177	6	firms	firm	NOUN
asfbr-505	177	7	financial	financial	ADJ
asfbr-505	177	8	performance	performance	NOUN
asfbr-505	177	9	,	,	PUNCT
asfbr-505	177	10	dividend	dividend	NOUN
asfbr-505	177	11	pay	pay	NOUN
asfbr-505	177	12	-	-	PUNCT
asfbr-505	177	13	outs	out	NOUN
asfbr-505	177	14	,	,	PUNCT
asfbr-505	177	15	and	and	CCONJ
asfbr-505	177	16	financial	financial	ADJ
asfbr-505	177	17	leverage	leverage	NOUN
asfbr-505	177	18	are	be	AUX
asfbr-505	177	19	strong	strong	ADJ
asfbr-505	177	20	determinants	determinant	NOUN
asfbr-505	177	21	of	of	ADP
asfbr-505	177	22	the	the	DET
asfbr-505	177	23	market	market	NOUN
asfbr-505	177	24	value	value	NOUN
asfbr-505	177	25	of	of	ADP
asfbr-505	177	26	share	share	NOUN
asfbr-505	177	27	prices	price	NOUN
asfbr-505	177	28	,	,	PUNCT
asfbr-505	177	29	which	which	PRON
asfbr-505	177	30	thus	thus	ADV
asfbr-505	177	31	influenced	influence	VERB
asfbr-505	177	32	equity	equity	NOUN
asfbr-505	177	33	share	share	NOUN
asfbr-505	177	34	investment	investment	NOUN
asfbr-505	177	35	decision	decision	NOUN
asfbr-505	177	36	making	make	VERB
asfbr-505	177	37	in	in	ADP
asfbr-505	177	38	the	the	DET
asfbr-505	177	39	listed	list	VERB
asfbr-505	177	40	companies	company	NOUN
asfbr-505	177	41	in	in	ADP
asfbr-505	177	42	nigeria	nigeria	PROPN
asfbr-505	177	43	.	.	PUNCT
asfbr-505	178	1	pyemo	pyemo	PROPN
asfbr-505	178	2	(	(	PUNCT
asfbr-505	178	3	2011	2011	NUM
asfbr-505	178	4	)	)	PUNCT
asfbr-505	178	5	examined	examine	VERB
asfbr-505	178	6	the	the	DET
asfbr-505	178	7	stock	stock	NOUN
asfbr-505	178	8	market	market	NOUN
asfbr-505	178	9	reaction	reaction	NOUN
asfbr-505	178	10	to	to	ADP
asfbr-505	178	11	annual	annual	ADJ
asfbr-505	178	12	earnings	earning	NOUN
asfbr-505	178	13	information	information	NOUN
asfbr-505	178	14	releases	release	NOUN
asfbr-505	178	15	using	use	VERB
asfbr-505	178	16	data	datum	NOUN
asfbr-505	178	17	on	on	ADP
asfbr-505	178	18	the	the	DET
asfbr-505	178	19	nigerian	nigerian	ADJ
asfbr-505	178	20	stock	stock	NOUN
asfbr-505	178	21	exchange	exchange	PROPN
asfbr-505	178	22	.	.	PUNCT
asfbr-505	179	1	using	use	VERB
asfbr-505	179	2	the	the	DET
asfbr-505	179	3	event	event	NOUN
asfbr-505	179	4	study	study	NOUN
asfbr-505	179	5	method	method	NOUN
asfbr-505	179	6	,	,	PUNCT
asfbr-505	179	7	the	the	DET
asfbr-505	179	8	speed	speed	NOUN
asfbr-505	179	9	of	of	ADP
asfbr-505	179	10	reaction	reaction	NOUN
asfbr-505	179	11	of	of	ADP
asfbr-505	179	12	the	the	DET
asfbr-505	179	13	market	market	NOUN
asfbr-505	179	14	to	to	ADP
asfbr-505	179	15	annual	annual	ADJ
asfbr-505	179	16	earnings	earning	NOUN
asfbr-505	179	17	informat	informat	ADJ
asfbr-505	179	18	ion	ion	NOUN
asfbr-505	179	19	releases	release	NOUN
asfbr-505	179	20	for	for	ADP
asfbr-505	179	21	a	a	DET
asfbr-505	179	22	sample	sample	NOUN
asfbr-505	179	23	of	of	ADP
asfbr-505	179	24	16	16	NUM
asfbr-505	179	25	firms	firm	NOUN
asfbr-505	179	26	listed	list	VERB
asfbr-505	179	27	on	on	ADP
asfbr-505	179	28	the	the	DET
asfbr-505	179	29	exchange	exchange	NOUN
asfbr-505	179	30	is	be	AUX
asfbr-505	179	31	tested	test	VERB
asfbr-505	179	32	.	.	PUNCT
asfbr-505	180	1	significant	significant	ADJ
asfbr-505	180	2	abnormal	abnormal	ADJ
asfbr-505	180	3	price	price	NOUN
asfbr-505	180	4	reactions	reaction	NOUN
asfbr-505	180	5	around	around	ADP
asfbr-505	180	6	earnings	earning	NOUN
asfbr-505	180	7	announcements	announcement	NOUN
asfbr-505	180	8	suggest	suggest	VERB
asfbr-505	180	9	the	the	DET
asfbr-505	180	10	earnings	earning	NOUN
asfbr-505	180	11	announcements	announcement	NOUN
asfbr-505	180	12	contain	contain	VERB
asfbr-505	180	13	value	value	NOUN
asfbr-505	180	14	-	-	PUNCT
asfbr-505	180	15	relevant	relevant	ADJ
asfbr-505	180	16	information	information	NOUN
asfbr-505	180	17	.	.	PUNCT
asfbr-505	181	1	the	the	DET
asfbr-505	181	2	study	study	NOUN
asfbr-505	181	3	found	find	VERB
asfbr-505	181	4	that	that	SCONJ
asfbr-505	181	5	the	the	DET
asfbr-505	181	6	magnitude	magnitude	NOUN
asfbr-505	181	7	of	of	ADP
asfbr-505	181	8	the	the	DET
asfbr-505	181	9	cumulative	cumulative	ADJ
asfbr-505	181	10	abnormal	abnormal	ADJ
asfbr-505	181	11	returns	return	NOUN
asfbr-505	181	12	is	be	AUX
asfbr-505	181	13	dominated	dominate	VERB
asfbr-505	181	14	by	by	ADP
asfbr-505	181	15	significant	significant	ADJ
asfbr-505	181	16	reactions	reaction	NOUN
asfbr-505	181	17	20	20	NUM
asfbr-505	181	18	days	day	NOUN
asfbr-505	181	19	before	before	ADP
asfbr-505	181	20	the	the	DET
asfbr-505	181	21	earnings	earning	NOUN
asfbr-505	181	22	release	release	NOUN
asfbr-505	181	23	date	date	NOUN
asfbr-505	181	24	which	which	PRON
asfbr-505	181	25	suggests	suggest	VERB
asfbr-505	181	26	that	that	SCONJ
asfbr-505	181	27	a	a	DET
asfbr-505	181	28	portion	portion	NOUN
asfbr-505	181	29	of	of	ADP
asfbr-505	181	30	the	the	DET
asfbr-505	181	31	market	market	NOUN
asfbr-505	181	32	reaction	reaction	NOUN
asfbr-505	181	33	may	may	AUX
asfbr-505	181	34	be	be	AUX
asfbr-505	181	35	due	due	ADJ
asfbr-505	181	36	to	to	ADP
asfbr-505	181	37	private	private	ADJ
asfbr-505	181	38	acquisition	acquisition	NOUN
asfbr-505	181	39	and	and	CCONJ
asfbr-505	181	40	,	,	PUNCT
asfbr-505	181	41	possibly	possibly	ADV
asfbr-505	181	42	,	,	PUNCT
asfbr-505	181	43	abuse	abuse	NOUN
asfbr-505	181	44	of	of	ADP
asfbr-505	181	45	information	information	NOUN
asfbr-505	181	46	by	by	ADP
asfbr-505	181	47	insiders	insider	NOUN
asfbr-505	181	48	.	.	PUNCT
asfbr-505	182	1	the	the	DET
asfbr-505	182	2	persistent	persistent	ADJ
asfbr-505	182	3	downward	downward	ADJ
asfbr-505	182	4	drift	drift	NOUN
asfbr-505	182	5	of	of	ADP
asfbr-505	182	6	the	the	DET
asfbr-505	182	7	cumulative	cumulative	ADJ
asfbr-505	182	8	abnormal	abnormal	ADJ
asfbr-505	182	9	returns	return	NOUN
asfbr-505	182	10	,	,	PUNCT
asfbr-505	182	11	20	20	NUM
asfbr-505	182	12	days	day	NOUN
asfbr-505	182	13	after	after	SCONJ
asfbr-505	182	14	the	the	DET
asfbr-505	182	15	announcements	announcement	NOUN
asfbr-505	182	16	is	be	AUX
asfbr-505	182	17	inconsistent	inconsistent	ADJ
asfbr-505	182	18	with	with	ADP
asfbr-505	182	19	the	the	DET
asfbr-505	182	20	efficient	efficient	ADJ
asfbr-505	182	21	markets	market	NOUN
asfbr-505	182	22	hypothesis	hypothesis	NOUN
asfbr-505	182	23	,	,	PUNCT
asfbr-505	182	24	and	and	CCONJ
asfbr-505	182	25	therefore	therefore	ADV
asfbr-505	182	26	suggests	suggest	VERB
asfbr-505	182	27	that	that	SCONJ
asfbr-505	182	28	the	the	DET
asfbr-505	182	29	nigerian	nigerian	ADJ
asfbr-505	182	30	stock	stock	NOUN
asfbr-505	182	31	market	market	NOUN
asfbr-505	182	32	does	do	AUX
asfbr-505	182	33	not	not	PART
asfbr-505	182	34	efficiently	efficiently	ADV
asfbr-505	182	35	adjust	adjust	VERB
asfbr-505	182	36	to	to	ADP
asfbr-505	182	37	earnings	earning	NOUN
asfbr-505	182	38	information	information	NOUN
asfbr-505	182	39	for	for	ADP
asfbr-505	182	40	the	the	DET
asfbr-505	182	41	sample	sample	NOUN
asfbr-505	182	42	firms	firm	NOUN
asfbr-505	182	43	within	within	ADP
asfbr-505	182	44	the	the	DET
asfbr-505	182	45	study	study	NOUN
asfbr-505	182	46	period	period	NOUN
asfbr-505	182	47	.	.	PUNCT
asfbr-505	183	1	olugbenga	olugbenga	NOUN
asfbr-505	183	2	and	and	CCONJ
asfbr-505	183	3	atanda	atanda	ADJ
asfbr-505	183	4	(	(	PUNCT
asfbr-505	183	5	2014	2014	NUM
asfbr-505	183	6	)	)	PUNCT
asfbr-505	183	7	examined	examine	VERB
asfbr-505	183	8	relationship	relationship	NOUN
asfbr-505	183	9	between	between	ADP
asfbr-505	183	10	financial	financial	ADJ
asfbr-505	183	11	accounting	accounting	NOUN
asfbr-505	183	12	information	information	NOUN
asfbr-505	183	13	and	and	CCONJ
asfbr-505	183	14	market	market	NOUN
asfbr-505	183	15	values	value	NOUN
asfbr-505	183	16	of	of	ADP
asfbr-505	183	17	quoted	quote	VERB
asfbr-505	183	18	firms	firm	NOUN
asfbr-505	183	19	in	in	ADP
asfbr-505	183	20	nigeria	nigeria	PROPN
asfbr-505	183	21	examined	examine	VERB
asfbr-505	183	22	value	value	NOUN
asfbr-505	183	23	relevance	relevance	NOUN
asfbr-505	183	24	of	of	ADP
asfbr-505	183	25	accounting	account	VERB
asfbr-505	183	26	information	information	NOUN
asfbr-505	183	27	in	in	ADP
asfbr-505	183	28	the	the	DET
asfbr-505	183	29	nigerian	nigerian	ADJ
asfbr-505	183	30	stock	stock	NOUN
asfbr-505	183	31	exchange	exchange	NOUN
asfbr-505	183	32	market	market	NOUN
asfbr-505	183	33	with	with	ADP
asfbr-505	183	34	a	a	DET
asfbr-505	183	35	view	view	NOUN
asfbr-505	183	36	to	to	ADP
asfbr-505	183	37	determining	determine	VERB
asfbr-505	183	38	whether	whether	SCONJ
asfbr-505	183	39	accounting	accounting	NOUN
asfbr-505	183	40	information	information	NOUN
asfbr-505	183	41	has	have	VERB
asfbr-505	183	42	the	the	DET
asfbr-505	183	43	ability	ability	NOUN
asfbr-505	183	44	to	to	PART
asfbr-505	183	45	significantly	significantly	ADV
asfbr-505	183	46	affect	affect	VERB
asfbr-505	183	47	share	share	NOUN
asfbr-505	183	48	prices	price	NOUN
asfbr-505	183	49	and	and	CCONJ
asfbr-505	183	50	investors‟	investors‟	NUM
asfbr-505	183	51	investment	investment	NOUN
asfbr-505	183	52	decisions	decision	NOUN
asfbr-505	183	53	in	in	ADP
asfbr-505	183	54	quoted	quote	VERB
asfbr-505	183	55	firms	firm	NOUN
asfbr-505	183	56	.	.	PUNCT
asfbr-505	184	1	the	the	DET
asfbr-505	184	2	findings	finding	NOUN
asfbr-505	184	3	of	of	ADP
asfbr-505	184	4	their	their	PRON
asfbr-505	184	5	study	study	NOUN
asfbr-505	184	6	revealed	reveal	VERB
asfbr-505	184	7	that	that	SCONJ
asfbr-505	184	8	there	there	PRON
asfbr-505	184	9	is	be	VERB
asfbr-505	184	10	a	a	DET
asfbr-505	184	11	significant	significant	ADJ
asfbr-505	184	12	relationship	relationship	NOUN
asfbr-505	184	13	between	between	ADP
asfbr-505	184	14	accounting	accounting	NOUN
asfbr-505	184	15	information	information	NOUN
asfbr-505	184	16	and	and	CCONJ
asfbr-505	184	17	share	share	NOUN
asfbr-505	184	18	prices	price	NOUN
asfbr-505	184	19	of	of	ADP
asfbr-505	184	20	firms	firm	NOUN
asfbr-505	184	21	listed	list	VERB
asfbr-505	184	22	on	on	ADP
asfbr-505	184	23	nigerian	nigerian	ADJ
asfbr-505	184	24	stock	stock	NOUN
asfbr-505	184	25	exchange	exchange	NOUN
asfbr-505	184	26	.	.	PUNCT
asfbr-505	185	1	they	they	PRON
asfbr-505	185	2	asserted	assert	VERB
asfbr-505	185	3	that	that	SCONJ
asfbr-505	185	4	information	information	NOUN
asfbr-505	185	5	on	on	ADP
asfbr-505	185	6	earnings	earning	NOUN
asfbr-505	185	7	,	,	PUNCT
asfbr-505	185	8	book	book	NOUN
asfbr-505	185	9	value	value	NOUN
asfbr-505	185	10	,	,	PUNCT
asfbr-505	185	11	dividend	dividend	NOUN
asfbr-505	185	12	,	,	PUNCT
asfbr-505	185	13	and	and	CCONJ
asfbr-505	185	14	cash	cash	NOUN
asfbr-505	185	15	flows	flow	NOUN
asfbr-505	185	16	can	can	AUX
asfbr-505	185	17	be	be	AUX
asfbr-505	185	18	used	use	VERB
asfbr-505	185	19	to	to	PART
asfbr-505	185	20	predict	predict	VERB
asfbr-505	185	21	share	share	NOUN
asfbr-505	185	22	prices	price	NOUN
asfbr-505	185	23	of	of	ADP
asfbr-505	185	24	firms	firm	NOUN
asfbr-505	185	25	in	in	ADP
asfbr-505	185	26	nigeria	nigeria	PROPN
asfbr-505	185	27	.	.	PUNCT
asfbr-505	186	1	oshodin	oshodin	NOUN
asfbr-505	186	2	and	and	CCONJ
asfbr-505	186	3	mgbame	mgbame	PROPN
asfbr-505	186	4	(	(	PUNCT
asfbr-505	186	5	2014	2014	NUM
asfbr-505	186	6	)	)	PUNCT
asfbr-505	186	7	conducted	conduct	VERB
asfbr-505	186	8	a	a	DET
asfbr-505	186	9	comparative	comparative	ADJ
asfbr-505	186	10	study	study	NOUN
asfbr-505	186	11	on	on	ADP
asfbr-505	186	12	the	the	DET
asfbr-505	186	13	relevance	relevance	NOUN
asfbr-505	186	14	of	of	ADP
asfbr-505	186	15	accounting	account	VERB
asfbr-505	186	16	information	information	NOUN
asfbr-505	186	17	in	in	ADP
asfbr-505	186	18	the	the	DET
asfbr-505	186	19	nigeria	nigeria	PROPN
asfbr-505	186	20	banking	banking	PROPN
asfbr-505	186	21	and	and	CCONJ
asfbr-505	186	22	petroleum	petroleum	NOUN
asfbr-505	186	23	sectors	sector	NOUN
asfbr-505	186	24	.	.	PUNCT
asfbr-505	187	1	10	10	NUM
asfbr-505	187	2	companies	company	NOUN
asfbr-505	187	3	where	where	SCONJ
asfbr-505	187	4	randomly	randomly	ADV
asfbr-505	187	5	selected	select	VERB
asfbr-505	187	6	from	from	ADP
asfbr-505	187	7	each	each	PRON
asfbr-505	187	8	of	of	ADP
asfbr-505	187	9	these	these	DET
asfbr-505	187	10	sectors	sector	NOUN
asfbr-505	187	11	.	.	PUNCT
asfbr-505	188	1	data	datum	NOUN
asfbr-505	188	2	were	be	AUX
asfbr-505	188	3	collected	collect	VERB
asfbr-505	188	4	on	on	ADP
asfbr-505	188	5	the	the	DET
asfbr-505	188	6	market	market	NOUN
asfbr-505	188	7	price	price	NOUN
asfbr-505	188	8	per	per	ADP
asfbr-505	188	9	share	share	NOUN
asfbr-505	188	10	(	(	PUNCT
asfbr-505	188	11	dependent	dependent	ADJ
asfbr-505	188	12	variable	variable	NOUN
asfbr-505	188	13	)	)	PUNCT
asfbr-505	188	14	,	,	PUNCT
asfbr-505	188	15	earning	earn	VERB
asfbr-505	188	16	per	per	ADP
asfbr-505	188	17	share	share	NOUN
asfbr-505	188	18	,	,	PUNCT
asfbr-505	188	19	book	book	NOUN
asfbr-505	188	20	value	value	NOUN
asfbr-505	188	21	of	of	ADP
asfbr-505	188	22	equity	equity	NOUN
asfbr-505	188	23	,	,	PUNCT
asfbr-505	188	24	and	and	CCONJ
asfbr-505	188	25	leverage	leverage	NOUN
asfbr-505	188	26	(	(	PUNCT
asfbr-505	188	27	independent	independent	ADJ
asfbr-505	188	28	variables	variable	NOUN
asfbr-505	188	29	)	)	PUNCT
asfbr-505	188	30	for	for	ADP
asfbr-505	188	31	the	the	DET
asfbr-505	188	32	period	period	NOUN
asfbr-505	188	33	2007	2007	NUM
asfbr-505	188	34	-	-	SYM
asfbr-505	188	35	2011	2011	NUM
asfbr-505	188	36	,	,	PUNCT
asfbr-505	188	37	from	from	ADP
asfbr-505	188	38	the	the	DET
asfbr-505	188	39	annual	annual	ADJ
asfbr-505	188	40	financial	financial	ADJ
asfbr-505	188	41	reports	report	NOUN
asfbr-505	188	42	of	of	ADP
asfbr-505	188	43	the	the	DET
asfbr-505	188	44	selected	select	VERB
asfbr-505	188	45	companies	company	NOUN
asfbr-505	188	46	.	.	PUNCT
asfbr-505	189	1	the	the	DET
asfbr-505	189	2	study	study	NOUN
asfbr-505	189	3	hypothesized	hypothesize	VERB
asfbr-505	189	4	that	that	SCONJ
asfbr-505	189	5	there	there	PRON
asfbr-505	189	6	is	be	VERB
asfbr-505	189	7	no	no	DET
asfbr-505	189	8	difference	difference	NOUN
asfbr-505	189	9	in	in	ADP
asfbr-505	189	10	the	the	DET
asfbr-505	189	11	value	value	NOUN
asfbr-505	189	12	relevance	relevance	NOUN
asfbr-505	189	13	of	of	ADP
asfbr-505	189	14	accounting	account	VERB
asfbr-505	189	15	information	information	NOUN
asfbr-505	189	16	in	in	ADP
asfbr-505	189	17	both	both	CCONJ
asfbr-505	189	18	the	the	DET
asfbr-505	189	19	banking	banking	NOUN
asfbr-505	189	20	and	and	CCONJ
asfbr-505	189	21	oil	oil	NOUN
asfbr-505	189	22	and	and	CCONJ
asfbr-505	189	23	gas	gas	NOUN
asfbr-505	189	24	sectors	sector	NOUN
asfbr-505	189	25	.	.	PUNCT
asfbr-505	190	1	the	the	DET
asfbr-505	190	2	study	study	NOUN
asfbr-505	190	3	compares	compare	VERB
asfbr-505	190	4	the	the	DET
asfbr-505	190	5	value	value	NOUN
asfbr-505	190	6	relevance	relevance	NOUN
asfbr-505	190	7	of	of	ADP
asfbr-505	190	8	accounting	accounting	NOUN
asfbr-505	190	9	numbers	number	NOUN
asfbr-505	190	10	in	in	ADP
asfbr-505	190	11	these	these	DET
asfbr-505	190	12	sectors	sector	NOUN
asfbr-505	190	13	.	.	PUNCT
asfbr-505	191	1	the	the	DET
asfbr-505	191	2	study	study	NOUN
asfbr-505	191	3	revealed	reveal	VERB
asfbr-505	191	4	that	that	SCONJ
asfbr-505	191	5	the	the	DET
asfbr-505	191	6	earnings	earning	NOUN
asfbr-505	191	7	per	per	ADP
asfbr-505	191	8	share	share	NOUN
asfbr-505	191	9	information	information	NOUN
asfbr-505	191	10	is	be	AUX
asfbr-505	191	11	the	the	DET
asfbr-505	191	12	most	most	ADV
asfbr-505	191	13	considered	consider	VERB
asfbr-505	191	14	by	by	ADP
asfbr-505	191	15	investors	investor	NOUN
asfbr-505	191	16	when	when	SCONJ
asfbr-505	191	17	deciding	decide	VERB
asfbr-505	191	18	the	the	DET
asfbr-505	191	19	share	share	NOUN
asfbr-505	191	20	price	price	NOUN
asfbr-505	191	21	and	and	CCONJ
asfbr-505	191	22	that	that	SCONJ
asfbr-505	191	23	the	the	DET
asfbr-505	191	24	financial	financial	ADJ
asfbr-505	191	25	information	information	NOUN
asfbr-505	191	26	in	in	ADP
asfbr-505	191	27	the	the	DET
asfbr-505	191	28	oil	oil	NOUN
asfbr-505	191	29	and	and	CCONJ
asfbr-505	191	30	gas	gas	NOUN
asfbr-505	191	31	is	be	AUX
asfbr-505	191	32	more	more	ADV
asfbr-505	191	33	relevant	relevant	ADJ
asfbr-505	191	34	compare	compare	NOUN
asfbr-505	191	35	to	to	ADP
asfbr-505	191	36	the	the	DET
asfbr-505	191	37	financial	financial	ADJ
asfbr-505	191	38	information	information	NOUN
asfbr-505	191	39	disclosed	disclose	VERB
asfbr-505	191	40	by	by	ADP
asfbr-505	191	41	companies	company	NOUN
asfbr-505	191	42	in	in	ADP
asfbr-505	191	43	the	the	DET
asfbr-505	191	44	banking	banking	NOUN
asfbr-505	191	45	sector	sector	NOUN
asfbr-505	191	46	.	.	PUNCT
asfbr-505	192	1	srinivasan	srinivasan	NOUN
asfbr-505	192	2	(	(	PUNCT
asfbr-505	192	3	2012	2012	NUM
asfbr-505	192	4	)	)	PUNCT
asfbr-505	192	5	conducted	conduct	VERB
asfbr-505	192	6	a	a	DET
asfbr-505	192	7	study	study	NOUN
asfbr-505	192	8	on	on	ADP
asfbr-505	192	9	the	the	DET
asfbr-505	192	10	determinants	determinant	NOUN
asfbr-505	192	11	of	of	ADP
asfbr-505	192	12	equity	equity	NOUN
asfbr-505	192	13	share	share	NOUN
asfbr-505	192	14	prices	price	NOUN
asfbr-505	192	15	in	in	ADP
asfbr-505	192	16	india	india	PROPN
asfbr-505	192	17	.	.	PUNCT
asfbr-505	193	1	the	the	DET
asfbr-505	193	2	study	study	NOUN
asfbr-505	193	3	employs	employ	VERB
asfbr-505	193	4	panel	panel	NOUN
asfbr-505	193	5	data	datum	NOUN
asfbr-505	193	6	consisting	consist	VERB
asfbr-505	193	7	of	of	ADP
asfbr-505	193	8	annual	annual	ADJ
asfbr-505	193	9	time	time	NOUN
asfbr-505	193	10	series	series	PROPN
asfbr-505	193	11	data	datum	NOUN
asfbr-505	193	12	over	over	ADP
asfbr-505	193	13	the	the	DET
asfbr-505	193	14	period	period	NOUN
asfbr-505	193	15	2006	2006	NUM
asfbr-505	193	16	-	-	SYM
asfbr-505	193	17	2011	2011	NUM
asfbr-505	193	18	and	and	CCONJ
asfbr-505	193	19	cross	cross	ADJ
asfbr-505	193	20	-	-	ADJ
asfbr-505	193	21	section	section	NOUN
asfbr-505	193	22	data	datum	NOUN
asfbr-505	193	23	pertaining	pertain	VERB
asfbr-505	193	24	to	to	ADP
asfbr-505	193	25	6	6	NUM
asfbr-505	193	26	major	major	ADJ
asfbr-505	193	27	sectors	sector	NOUN
asfbr-505	193	28	of	of	ADP
asfbr-505	193	29	the	the	DET
asfbr-505	193	30	indian	indian	ADJ
asfbr-505	193	31	economy	economy	NOUN
asfbr-505	193	32	.	.	PUNCT
asfbr-505	194	1	he	he	PRON
asfbr-505	194	2	claims	claim	VERB
asfbr-505	194	3	that	that	SCONJ
asfbr-505	194	4	accounting	account	VERB
asfbr-505	194	5	information	information	NOUN
asfbr-505	194	6	data	datum	NOUN
asfbr-505	194	7	of	of	ADP
asfbr-505	194	8	the	the	DET
asfbr-505	194	9	industry	industry	NOUN
asfbr-505	194	10	are	be	AUX
asfbr-505	194	11	essential	essential	ADJ
asfbr-505	194	12	and	and	CCONJ
asfbr-505	194	13	immense	immense	ADJ
asfbr-505	194	14	helpful	helpful	ADJ
asfbr-505	194	15	to	to	ADP
asfbr-505	194	16	investors	investor	NOUN
asfbr-505	194	17	and	and	CCONJ
asfbr-505	194	18	analysts	analyst	NOUN
asfbr-505	194	19	in	in	ADP
asfbr-505	194	20	assessing	assess	VERB
asfbr-505	194	21	the	the	DET
asfbr-505	194	22	better	well	ADJ
asfbr-505	194	23	stocks	stock	NOUN
asfbr-505	194	24	that	that	PRON
asfbr-505	194	25	belong	belong	VERB
asfbr-505	194	26	to	to	ADP
asfbr-505	194	27	different	different	ADJ
asfbr-505	194	28	industry	industry	NOUN
asfbr-505	194	29	groups	group	NOUN
asfbr-505	194	30	.	.	PUNCT
asfbr-505	195	1	accounting	accounting	NOUN
asfbr-505	195	2	data	datum	NOUN
asfbr-505	195	3	provide	provide	VERB
asfbr-505	195	4	critical	critical	ADJ
asfbr-505	195	5	information	information	NOUN
asfbr-505	195	6	to	to	ADP
asfbr-505	195	7	shareholders	shareholder	NOUN
asfbr-505	195	8	and	and	CCONJ
asfbr-505	195	9	or	or	CCONJ
asfbr-505	195	10	investors	investor	NOUN
asfbr-505	195	11	as	as	ADV
asfbr-505	195	12	far	far	ADV
asfbr-505	195	13	as	as	SCONJ
asfbr-505	195	14	the	the	DET
asfbr-505	195	15	company	company	NOUN
asfbr-505	195	16	’s	’s	PART
asfbr-505	195	17	past	past	ADJ
asfbr-505	195	18	performance	performance	NOUN
asfbr-505	195	19	is	be	AUX
asfbr-505	195	20	concerned	concern	VERB
asfbr-505	195	21	,	,	PUNCT
asfbr-505	195	22	and	and	CCONJ
asfbr-505	195	23	are	be	AUX
asfbr-505	195	24	used	use	VERB
asfbr-505	195	25	extensively	extensively	ADV
asfbr-505	195	26	in	in	ADP
asfbr-505	195	27	forecasting	forecast	VERB
asfbr-505	195	28	future	future	ADJ
asfbr-505	195	29	performance	performance	NOUN
asfbr-505	195	30	and	and	CCONJ
asfbr-505	195	31	valuations	valuation	NOUN
asfbr-505	195	32	of	of	ADP
asfbr-505	195	33	equity	equity	NOUN
asfbr-505	195	34	.	.	PUNCT
asfbr-505	196	1	copyright	copyright	NOUN
asfbr-505	197	1	©	©	PROPN
asfbr-505	197	2	cc	cc	PROPN
asfbr-505	197	3	-	-	PUNCT
asfbr-505	197	4	by	by	ADP
asfbr-505	197	5	-	-	PUNCT
asfbr-505	197	6	nc	nc	PROPN
asfbr-505	197	7	2020	2020	NUM
asfbr-505	197	8	,	,	PUNCT
asfbr-505	197	9	cribfb	cribfb	VERB
asfbr-505	197	10	|	|	ADV
asfbr-505	198	1	asfbr	asfbr	NOUN
asfbr-505	198	2	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	198	3	asian	asian	ADJ
asfbr-505	198	4	finance	finance	PROPN
asfbr-505	198	5	&	&	CCONJ
asfbr-505	198	6	banking	banking	PROPN
asfbr-505	198	7	review	review	PROPN
asfbr-505	198	8	vol	vol	NOUN
asfbr-505	198	9	.	.	PROPN
asfbr-505	199	1	4	4	NUM
asfbr-505	199	2	,	,	PUNCT
asfbr-505	199	3	no	no	INTJ
asfbr-505	199	4	.	.	NOUN
asfbr-505	199	5	1	1	NUM
asfbr-505	199	6	;	;	PUNCT
asfbr-505	199	7	2020	2020	NUM
asfbr-505	199	8	7	7	NUM
asfbr-505	199	9	eleke	eleke	ADJ
asfbr-505	199	10	and	and	CCONJ
asfbr-505	199	11	opoku	opoku	PROPN
asfbr-505	199	12	(	(	PUNCT
asfbr-505	199	13	2013	2013	NUM
asfbr-505	199	14	)	)	PUNCT
asfbr-505	199	15	stated	state	VERB
asfbr-505	199	16	that	that	SCONJ
asfbr-505	199	17	accounting	accounting	NOUN
asfbr-505	199	18	information	information	NOUN
asfbr-505	199	19	released	release	VERB
asfbr-505	199	20	to	to	ADP
asfbr-505	199	21	the	the	DET
asfbr-505	199	22	general	general	ADJ
asfbr-505	199	23	public	public	NOUN
asfbr-505	199	24	by	by	ADP
asfbr-505	199	25	firms	firm	NOUN
asfbr-505	199	26	directly	directly	ADV
asfbr-505	199	27	or	or	CCONJ
asfbr-505	199	28	indirectly	indirectly	ADV
asfbr-505	199	29	has	have	VERB
asfbr-505	199	30	a	a	DET
asfbr-505	199	31	major	major	ADJ
asfbr-505	199	32	influence	influence	NOUN
asfbr-505	199	33	on	on	ADP
asfbr-505	199	34	investors	investor	NOUN
asfbr-505	199	35	’	’	PART
asfbr-505	199	36	perceptions	perception	NOUN
asfbr-505	199	37	of	of	ADP
asfbr-505	199	38	the	the	DET
asfbr-505	199	39	business	business	NOUN
asfbr-505	199	40	,	,	PUNCT
asfbr-505	199	41	hence	hence	ADV
asfbr-505	199	42	its	its	PRON
asfbr-505	199	43	value	value	NOUN
asfbr-505	199	44	and	and	CCONJ
asfbr-505	199	45	both	both	CCONJ
asfbr-505	199	46	individual	individual	ADJ
asfbr-505	199	47	and	and	CCONJ
asfbr-505	199	48	institutional	institutional	ADJ
asfbr-505	199	49	investors	investor	NOUN
asfbr-505	199	50	attach	attach	VERB
asfbr-505	199	51	great	great	ADJ
asfbr-505	199	52	importance	importance	NOUN
asfbr-505	199	53	to	to	ADP
asfbr-505	199	54	3	3	NUM
asfbr-505	199	55	information	information	NOUN
asfbr-505	199	56	in	in	ADP
asfbr-505	199	57	the	the	DET
asfbr-505	199	58	selection	selection	NOUN
asfbr-505	199	59	of	of	ADP
asfbr-505	199	60	portfolios	portfolio	NOUN
asfbr-505	199	61	of	of	ADP
asfbr-505	199	62	equity	equity	NOUN
asfbr-505	199	63	securities	security	NOUN
asfbr-505	199	64	,	,	PUNCT
asfbr-505	199	65	bonds	bond	NOUN
asfbr-505	199	66	and	and	CCONJ
asfbr-505	199	67	other	other	ADJ
asfbr-505	199	68	investments	investment	NOUN
asfbr-505	199	69	this	this	DET
asfbr-505	199	70	study	study	NOUN
asfbr-505	199	71	carried	carry	VERB
asfbr-505	199	72	out	out	ADP
asfbr-505	199	73	an	an	DET
asfbr-505	199	74	investigation	investigation	NOUN
asfbr-505	199	75	into	into	ADP
asfbr-505	199	76	the	the	DET
asfbr-505	199	77	relationship	relationship	NOUN
asfbr-505	199	78	between	between	ADP
asfbr-505	199	79	accounting	accounting	NOUN
asfbr-505	199	80	information	information	NOUN
asfbr-505	199	81	and	and	CCONJ
asfbr-505	199	82	equity	equity	NOUN
asfbr-505	199	83	share	share	NOUN
asfbr-505	199	84	investment	investment	NOUN
asfbr-505	199	85	in	in	ADP
asfbr-505	199	86	listed	list	VERB
asfbr-505	199	87	companies	company	NOUN
asfbr-505	199	88	in	in	ADP
asfbr-505	199	89	nigeria	nigeria	PROPN
asfbr-505	199	90	with	with	ADP
asfbr-505	199	91	a	a	DET
asfbr-505	199	92	view	view	NOUN
asfbr-505	199	93	to	to	ADP
asfbr-505	199	94	providing	provide	VERB
asfbr-505	199	95	accounting	accounting	NOUN
asfbr-505	199	96	information	information	NOUN
asfbr-505	199	97	that	that	PRON
asfbr-505	199	98	will	will	AUX
asfbr-505	199	99	aid	aid	VERB
asfbr-505	199	100	investors	investor	NOUN
asfbr-505	199	101	equity	equity	NOUN
asfbr-505	199	102	share	share	NOUN
asfbr-505	199	103	investment	investment	NOUN
asfbr-505	199	104	decisions	decision	NOUN
asfbr-505	199	105	.	.	PUNCT
asfbr-505	200	1	override	override	NOUN
asfbr-505	200	2	(	(	PUNCT
asfbr-505	200	3	2011	2011	NUM
asfbr-505	200	4	)	)	PUNCT
asfbr-505	200	5	stated	state	VERB
asfbr-505	200	6	that	that	SCONJ
asfbr-505	200	7	in	in	ADP
asfbr-505	200	8	the	the	DET
asfbr-505	200	9	wake	wake	NOUN
asfbr-505	200	10	of	of	ADP
asfbr-505	200	11	the	the	DET
asfbr-505	200	12	recent	recent	ADJ
asfbr-505	200	13	accounting	accounting	NOUN
asfbr-505	200	14	scandals	scandal	NOUN
asfbr-505	200	15	and	and	CCONJ
asfbr-505	200	16	economic	economic	ADJ
asfbr-505	200	17	meltdown	meltdown	NOUN
asfbr-505	200	18	where	where	SCONJ
asfbr-505	200	19	billions	billion	NOUN
asfbr-505	200	20	of	of	ADP
asfbr-505	200	21	naira	naira	NUM
asfbr-505	200	22	of	of	ADP
asfbr-505	200	23	investment	investment	NOUN
asfbr-505	200	24	and	and	CCONJ
asfbr-505	200	25	retirement	retirement	NOUN
asfbr-505	200	26	wealth	wealth	NOUN
asfbr-505	200	27	has	have	AUX
asfbr-505	200	28	disappeared	disappear	VERB
asfbr-505	200	29	,	,	PUNCT
asfbr-505	200	30	the	the	DET
asfbr-505	200	31	very	very	ADJ
asfbr-505	200	32	integrity	integrity	NOUN
asfbr-505	200	33	and	and	CCONJ
asfbr-505	200	34	survivability	survivability	NOUN
asfbr-505	200	35	of	of	ADP
asfbr-505	200	36	the	the	DET
asfbr-505	200	37	relevance	relevance	NOUN
asfbr-505	200	38	of	of	ADP
asfbr-505	200	39	accounting	accounting	NOUN
asfbr-505	200	40	information	information	NOUN
asfbr-505	200	41	has	have	AUX
asfbr-505	200	42	been	be	AUX
asfbr-505	200	43	called	call	VERB
asfbr-505	200	44	to	to	PART
asfbr-505	200	45	question	question	NOUN
asfbr-505	200	46	.	.	PUNCT
asfbr-505	201	1	mahmoudi	mahmoudi	NOUN
asfbr-505	201	2	,	,	PUNCT
asfbr-505	201	3	shirkavand	shirkavand	NOUN
asfbr-505	201	4	,	,	PUNCT
asfbr-505	201	5	and	and	CCONJ
asfbr-505	201	6	salari	salari	ADJ
asfbr-505	201	7	(	(	PUNCT
asfbr-505	201	8	2011	2011	NUM
asfbr-505	201	9	)	)	PUNCT
asfbr-505	201	10	examined	examine	VERB
asfbr-505	201	11	the	the	DET
asfbr-505	201	12	investor	investor	NOUN
asfbr-505	201	13	’s	’s	PART
asfbr-505	201	14	reactions	reaction	NOUN
asfbr-505	201	15	to	to	ADP
asfbr-505	201	16	the	the	DET
asfbr-505	201	17	announcement	announcement	NOUN
asfbr-505	201	18	of	of	ADP
asfbr-505	201	19	earnings	earning	NOUN
asfbr-505	201	20	in	in	ADP
asfbr-505	201	21	the	the	DET
asfbr-505	201	22	tehran	tehran	PROPN
asfbr-505	201	23	stock	stock	PROPN
asfbr-505	201	24	exchange	exchange	PROPN
asfbr-505	201	25	in	in	ADP
asfbr-505	201	26	iran	iran	PROPN
asfbr-505	201	27	.	.	PUNCT
asfbr-505	202	1	this	this	DET
asfbr-505	202	2	study	study	NOUN
asfbr-505	202	3	investigated	investigate	VERB
asfbr-505	202	4	the	the	DET
asfbr-505	202	5	overreaction	overreaction	NOUN
asfbr-505	202	6	and	and	CCONJ
asfbr-505	202	7	under	under	ADP
asfbr-505	202	8	reaction	reaction	NOUN
asfbr-505	202	9	of	of	ADP
asfbr-505	202	10	investors	investor	NOUN
asfbr-505	202	11	towards	towards	ADP
asfbr-505	202	12	positive	positive	ADJ
asfbr-505	202	13	and	and	CCONJ
asfbr-505	202	14	negative	negative	ADJ
asfbr-505	202	15	earnings	earning	NOUN
asfbr-505	202	16	announcement	announcement	NOUN
asfbr-505	202	17	dividing	divide	VERB
asfbr-505	202	18	the	the	DET
asfbr-505	202	19	sample	sample	NOUN
asfbr-505	202	20	into	into	ADP
asfbr-505	202	21	two	two	NUM
asfbr-505	202	22	groups	group	NOUN
asfbr-505	202	23	.	.	PUNCT
asfbr-505	203	1	the	the	DET
asfbr-505	203	2	first	first	ADJ
asfbr-505	203	3	group	group	NOUN
asfbr-505	203	4	contains	contain	VERB
asfbr-505	203	5	firms	firm	NOUN
asfbr-505	203	6	which	which	PRON
asfbr-505	203	7	increased	increase	VERB
asfbr-505	203	8	their	their	PRON
asfbr-505	203	9	eps	eps	NOUN
asfbr-505	203	10	more	more	ADJ
asfbr-505	203	11	than	than	ADP
asfbr-505	203	12	5	5	NUM
asfbr-505	203	13	%	%	NOUN
asfbr-505	203	14	rather	rather	ADV
asfbr-505	203	15	than	than	ADP
asfbr-505	203	16	the	the	DET
asfbr-505	203	17	previous	previous	ADJ
asfbr-505	203	18	eps	eps	PROPN
asfbr-505	203	19	announcements	announcement	NOUN
asfbr-505	203	20	.	.	PUNCT
asfbr-505	204	1	group	group	NOUN
asfbr-505	204	2	2	2	NUM
asfbr-505	204	3	contains	contain	VERB
asfbr-505	204	4	firms	firm	NOUN
asfbr-505	204	5	which	which	PRON
asfbr-505	204	6	decreased	decrease	VERB
asfbr-505	204	7	their	their	PRON
asfbr-505	204	8	eps	eps	NOUN
asfbr-505	204	9	more	more	ADJ
asfbr-505	204	10	than	than	ADP
asfbr-505	204	11	5	5	NUM
asfbr-505	204	12	%	%	NOUN
asfbr-505	204	13	in	in	ADP
asfbr-505	204	14	comparison	comparison	NOUN
asfbr-505	204	15	to	to	ADP
asfbr-505	204	16	the	the	DET
asfbr-505	204	17	latest	late	ADJ
asfbr-505	204	18	announcements	announcement	NOUN
asfbr-505	204	19	.	.	PUNCT
asfbr-505	205	1	the	the	DET
asfbr-505	205	2	results	result	NOUN
asfbr-505	205	3	indicate	indicate	VERB
asfbr-505	205	4	that	that	SCONJ
asfbr-505	205	5	there	there	PRON
asfbr-505	205	6	is	be	VERB
asfbr-505	205	7	a	a	DET
asfbr-505	205	8	statistically	statistically	ADV
asfbr-505	205	9	significant	significant	ADJ
asfbr-505	205	10	market	market	NOUN
asfbr-505	205	11	reaction	reaction	NOUN
asfbr-505	205	12	on	on	ADP
asfbr-505	205	13	the	the	DET
asfbr-505	205	14	eps	eps	PROPN
asfbr-505	205	15	announcement	announcement	PROPN
asfbr-505	205	16	day	day	NOUN
asfbr-505	205	17	.	.	PUNCT
asfbr-505	206	1	earnings	earning	NOUN
asfbr-505	206	2	increases	increase	NOUN
asfbr-505	206	3	induce	induce	VERB
asfbr-505	206	4	a	a	DET
asfbr-505	206	5	significant	significant	ADJ
asfbr-505	206	6	positive	positive	ADJ
asfbr-505	206	7	equity	equity	NOUN
asfbr-505	206	8	share	share	NOUN
asfbr-505	206	9	investors‟	investors‟	NOUN
asfbr-505	206	10	reaction	reaction	NOUN
asfbr-505	206	11	,	,	PUNCT
asfbr-505	206	12	whereas	whereas	SCONJ
asfbr-505	206	13	earning	earn	VERB
asfbr-505	206	14	decreases	decrease	NOUN
asfbr-505	206	15	bring	bring	VERB
asfbr-505	206	16	about	about	ADP
asfbr-505	206	17	a	a	DET
asfbr-505	206	18	significant	significant	ADJ
asfbr-505	206	19	negative	negative	ADJ
asfbr-505	206	20	equity	equity	NOUN
asfbr-505	206	21	share	share	NOUN
asfbr-505	206	22	investors‟	investors‟	NOUN
asfbr-505	206	23	reaction	reaction	NOUN
asfbr-505	206	24	.	.	PUNCT
asfbr-505	207	1	mgbame	mgbame	PROPN
asfbr-505	207	2	and	and	CCONJ
asfbr-505	207	3	ikhatua	ikhatua	NOUN
asfbr-505	207	4	(	(	PUNCT
asfbr-505	207	5	2013	2013	NUM
asfbr-505	207	6	)	)	PUNCT
asfbr-505	207	7	investigated	investigate	VERB
asfbr-505	207	8	the	the	DET
asfbr-505	207	9	accounting	accounting	NOUN
asfbr-505	207	10	information	information	NOUN
asfbr-505	207	11	and	and	CCONJ
asfbr-505	207	12	stock	stock	NOUN
asfbr-505	207	13	volatility	volatility	NOUN
asfbr-505	207	14	in	in	ADP
asfbr-505	207	15	the	the	DET
asfbr-505	207	16	nigerian	nigerian	ADJ
asfbr-505	207	17	capital	capital	NOUN
asfbr-505	207	18	market	market	NOUN
asfbr-505	207	19	.	.	PUNCT
asfbr-505	208	1	the	the	DET
asfbr-505	208	2	broad	broad	ADJ
asfbr-505	208	3	objective	objective	NOUN
asfbr-505	208	4	of	of	ADP
asfbr-505	208	5	the	the	DET
asfbr-505	208	6	study	study	NOUN
asfbr-505	208	7	is	be	AUX
asfbr-505	208	8	to	to	PART
asfbr-505	208	9	ascertain	ascertain	VERB
asfbr-505	208	10	whether	whether	SCONJ
asfbr-505	208	11	accounting	account	VERB
asfbr-505	208	12	information	information	NOUN
asfbr-505	208	13	contributes	contribute	VERB
asfbr-505	208	14	to	to	ADP
asfbr-505	208	15	stock	stock	NOUN
asfbr-505	208	16	volatility	volatility	NOUN
asfbr-505	208	17	in	in	ADP
asfbr-505	208	18	the	the	DET
asfbr-505	208	19	nigerian	nigerian	ADJ
asfbr-505	208	20	capital	capital	NOUN
asfbr-505	208	21	market	market	NOUN
asfbr-505	208	22	.	.	PUNCT
asfbr-505	209	1	specifically	specifically	ADV
asfbr-505	209	2	,	,	PUNCT
asfbr-505	209	3	the	the	DET
asfbr-505	209	4	study	study	NOUN
asfbr-505	209	5	examines	examine	VERB
asfbr-505	209	6	if	if	SCONJ
asfbr-505	209	7	book	book	NOUN
asfbr-505	209	8	value	value	NOUN
asfbr-505	209	9	per	per	ADP
asfbr-505	209	10	share	share	NOUN
asfbr-505	209	11	,	,	PUNCT
asfbr-505	209	12	dividend	dividend	VERB
asfbr-505	209	13	per	per	ADP
asfbr-505	209	14	share	share	NOUN
asfbr-505	209	15	and	and	CCONJ
asfbr-505	209	16	earnings	earning	NOUN
asfbr-505	209	17	per	per	ADP
asfbr-505	209	18	share	share	NOUN
asfbr-505	209	19	have	have	VERB
asfbr-505	209	20	a	a	DET
asfbr-505	209	21	sign	sign	NOUN
asfbr-505	209	22	effect	effect	NOUN
asfbr-505	209	23	on	on	ADP
asfbr-505	209	24	stock	stock	NOUN
asfbr-505	209	25	volatility	volatility	NOUN
asfbr-505	209	26	in	in	ADP
asfbr-505	209	27	nigeria	nigeria	PROPN
asfbr-505	209	28	.	.	PUNCT
asfbr-505	210	1	the	the	DET
asfbr-505	210	2	results	result	NOUN
asfbr-505	210	3	of	of	ADP
asfbr-505	210	4	the	the	DET
asfbr-505	210	5	study	study	NOUN
asfbr-505	210	6	show	show	VERB
asfbr-505	210	7	that	that	SCONJ
asfbr-505	210	8	the	the	DET
asfbr-505	210	9	release	release	NOUN
asfbr-505	210	10	of	of	ADP
asfbr-505	210	11	information	information	NOUN
asfbr-505	210	12	on	on	ADP
asfbr-505	210	13	book	book	NOUN
asfbr-505	210	14	values	value	NOUN
asfbr-505	210	15	,	,	PUNCT
asfbr-505	210	16	earnings	earning	NOUN
asfbr-505	210	17	per	per	ADP
asfbr-505	210	18	share	share	NOUN
asfbr-505	210	19	and	and	CCONJ
asfbr-505	210	20	dividend	dividend	NOUN
asfbr-505	210	21	per	per	ADP
asfbr-505	210	22	share	share	NOUN
asfbr-505	210	23	is	be	AUX
asfbr-505	210	24	found	find	VERB
asfbr-505	210	25	to	to	PART
asfbr-505	210	26	be	be	AUX
asfbr-505	210	27	related	relate	VERB
asfbr-505	210	28	to	to	ADP
asfbr-505	210	29	stock	stock	NOUN
asfbr-505	210	30	volatility	volatility	NOUN
asfbr-505	210	31	.	.	PUNCT
asfbr-505	211	1	glezakos	glezakos	INTJ
asfbr-505	211	2	et	et	PROPN
asfbr-505	211	3	al	al	PROPN
asfbr-505	211	4	(	(	PUNCT
asfbr-505	211	5	2012	2012	NUM
asfbr-505	211	6	)	)	PUNCT
asfbr-505	211	7	examined	examine	VERB
asfbr-505	211	8	the	the	DET
asfbr-505	211	9	impact	impact	NOUN
asfbr-505	211	10	of	of	ADP
asfbr-505	211	11	earnings	earning	NOUN
asfbr-505	211	12	and	and	CCONJ
asfbr-505	211	13	book	book	NOUN
asfbr-505	211	14	value	value	NOUN
asfbr-505	211	15	in	in	ADP
asfbr-505	211	16	the	the	DET
asfbr-505	211	17	formulation	formulation	NOUN
asfbr-505	211	18	of	of	ADP
asfbr-505	211	19	stock	stock	NOUN
asfbr-505	211	20	prices	price	NOUN
asfbr-505	211	21	and	and	CCONJ
asfbr-505	211	22	stock	stock	NOUN
asfbr-505	211	23	investors	investor	NOUN
asfbr-505	211	24	decisions	decision	NOUN
asfbr-505	211	25	.	.	PUNCT
asfbr-505	212	1	using	use	VERB
asfbr-505	212	2	a	a	DET
asfbr-505	212	3	sample	sample	NOUN
asfbr-505	212	4	of	of	ADP
asfbr-505	212	5	38	38	NUM
asfbr-505	212	6	companies	company	NOUN
asfbr-505	212	7	listed	list	VERB
asfbr-505	212	8	in	in	ADP
asfbr-505	212	9	the	the	DET
asfbr-505	212	10	athens	athens	PROPN
asfbr-505	212	11	stock	stock	NOUN
asfbr-505	212	12	market	market	NOUN
asfbr-505	212	13	during	during	ADP
asfbr-505	212	14	the	the	DET
asfbr-505	212	15	1996	1996	NUM
asfbr-505	212	16	-	-	SYM
asfbr-505	212	17	2008	2008	NUM
asfbr-505	212	18	period	period	NOUN
asfbr-505	212	19	,	,	PUNCT
asfbr-505	212	20	the	the	DET
asfbr-505	212	21	results	result	NOUN
asfbr-505	212	22	of	of	ADP
asfbr-505	212	23	the	the	DET
asfbr-505	212	24	study	study	NOUN
asfbr-505	212	25	suggests	suggest	VERB
asfbr-505	212	26	that	that	SCONJ
asfbr-505	212	27	the	the	DET
asfbr-505	212	28	joint	joint	ADJ
asfbr-505	212	29	explanatory	explanatory	ADJ
asfbr-505	212	30	power	power	NOUN
asfbr-505	212	31	of	of	ADP
asfbr-505	212	32	the	the	DET
asfbr-505	212	33	above	above	ADJ
asfbr-505	212	34	parameters	parameter	NOUN
asfbr-505	212	35	in	in	ADP
asfbr-505	212	36	the	the	DET
asfbr-505	212	37	formation	formation	NOUN
asfbr-505	212	38	of	of	ADP
asfbr-505	212	39	stock	stock	NOUN
asfbr-505	212	40	prices	price	NOUN
asfbr-505	212	41	increases	increase	VERB
asfbr-505	212	42	over	over	ADP
asfbr-505	212	43	time	time	NOUN
asfbr-505	212	44	.	.	PUNCT
asfbr-505	213	1	however	however	ADV
asfbr-505	213	2	,	,	PUNCT
asfbr-505	213	3	they	they	PRON
asfbr-505	213	4	argued	argue	VERB
asfbr-505	213	5	that	that	SCONJ
asfbr-505	213	6	the	the	DET
asfbr-505	213	7	impact	impact	NOUN
asfbr-505	213	8	of	of	ADP
asfbr-505	213	9	earnings	earning	NOUN
asfbr-505	213	10	is	be	AUX
asfbr-505	213	11	diminishing	diminish	VERB
asfbr-505	213	12	,	,	PUNCT
asfbr-505	213	13	compared	compare	VERB
asfbr-505	213	14	to	to	ADP
asfbr-505	213	15	the	the	DET
asfbr-505	213	16	book	book	NOUN
asfbr-505	213	17	value	value	NOUN
asfbr-505	213	18	,	,	PUNCT
asfbr-505	213	19	while	while	SCONJ
asfbr-505	213	20	investors	investor	NOUN
asfbr-505	213	21	strive	strive	VERB
asfbr-505	213	22	towards	towards	ADP
asfbr-505	213	23	analyzing	analyze	VERB
asfbr-505	213	24	the	the	DET
asfbr-505	213	25	fundamental	fundamental	ADJ
asfbr-505	213	26	parameters	parameter	NOUN
asfbr-505	213	27	of	of	ADP
asfbr-505	213	28	businesses	business	NOUN
asfbr-505	213	29	.	.	PUNCT
asfbr-505	214	1	olugbenga	olugbenga	NOUN
asfbr-505	214	2	and	and	CCONJ
asfbr-505	214	3	atanda	atanda	X
asfbr-505	214	4	(	(	PUNCT
asfbr-505	214	5	2014	2014	NUM
asfbr-505	214	6	)	)	PUNCT
asfbr-505	214	7	explored	explore	VERB
asfbr-505	214	8	the	the	DET
asfbr-505	214	9	functional	functional	ADJ
asfbr-505	214	10	relationship	relationship	NOUN
asfbr-505	214	11	between	between	ADP
asfbr-505	214	12	earnings	earning	NOUN
asfbr-505	214	13	,	,	PUNCT
asfbr-505	214	14	book	book	NOUN
asfbr-505	214	15	values	value	NOUN
asfbr-505	214	16	,	,	PUNCT
asfbr-505	214	17	dividends	dividend	NOUN
asfbr-505	214	18	,	,	PUNCT
asfbr-505	214	19	cash	cash	NOUN
asfbr-505	214	20	flow	flow	NOUN
asfbr-505	214	21	and	and	CCONJ
asfbr-505	214	22	equity	equity	NOUN
asfbr-505	214	23	share	share	NOUN
asfbr-505	214	24	investment	investment	NOUN
asfbr-505	214	25	decisions	decision	NOUN
asfbr-505	214	26	in	in	ADP
asfbr-505	214	27	nigeria	nigeria	PROPN
asfbr-505	214	28	.	.	PUNCT
asfbr-505	215	1	they	they	PRON
asfbr-505	215	2	found	find	VERB
asfbr-505	215	3	that	that	SCONJ
asfbr-505	215	4	accounting	accounting	NOUN
asfbr-505	215	5	information	information	NOUN
asfbr-505	215	6	,	,	PUNCT
asfbr-505	215	7	earnings	earning	NOUN
asfbr-505	215	8	,	,	PUNCT
asfbr-505	215	9	book	book	NOUN
asfbr-505	215	10	values	value	NOUN
asfbr-505	215	11	,	,	PUNCT
asfbr-505	215	12	dividends	dividend	NOUN
asfbr-505	215	13	,	,	PUNCT
asfbr-505	215	14	cash	cash	NOUN
asfbr-505	215	15	flow	flow	NOUN
asfbr-505	215	16	from	from	ADP
asfbr-505	215	17	operations	operation	NOUN
asfbr-505	215	18	,	,	PUNCT
asfbr-505	215	19	has	have	VERB
asfbr-505	215	20	a	a	DET
asfbr-505	215	21	direct	direct	ADJ
asfbr-505	215	22	/	/	SYM
asfbr-505	215	23	positive	positive	ADJ
asfbr-505	215	24	relationship	relationship	NOUN
asfbr-505	215	25	with	with	ADP
asfbr-505	215	26	equity	equity	NOUN
asfbr-505	215	27	share	share	NOUN
asfbr-505	215	28	investment	investment	NOUN
asfbr-505	215	29	decisions	decision	NOUN
asfbr-505	215	30	in	in	ADP
asfbr-505	215	31	nigeria	nigeria	PROPN
asfbr-505	215	32	.	.	PUNCT
asfbr-505	216	1	they	they	PRON
asfbr-505	216	2	argued	argue	VERB
asfbr-505	216	3	that	that	SCONJ
asfbr-505	216	4	earnings	earning	NOUN
asfbr-505	216	5	,	,	PUNCT
asfbr-505	216	6	book	book	NOUN
asfbr-505	216	7	values	value	NOUN
asfbr-505	216	8	,	,	PUNCT
asfbr-505	216	9	dividends	dividend	NOUN
asfbr-505	216	10	,	,	PUNCT
asfbr-505	216	11	cash	cash	NOUN
asfbr-505	216	12	flow	flow	NOUN
asfbr-505	216	13	from	from	ADP
asfbr-505	216	14	operations	operation	NOUN
asfbr-505	216	15	,	,	PUNCT
asfbr-505	216	16	are	be	AUX
asfbr-505	216	17	statistically	statistically	ADV
asfbr-505	216	18	significant	significant	ADJ
asfbr-505	216	19	in	in	ADP
asfbr-505	216	20	explaining	explain	VERB
asfbr-505	216	21	variations	variation	NOUN
asfbr-505	216	22	in	in	ADP
asfbr-505	216	23	equity	equity	NOUN
asfbr-505	216	24	share	share	NOUN
asfbr-505	216	25	investors	investor	NOUN
asfbr-505	216	26	’	'	PUNCT
asfbr-505	216	27	behaviours	behaviour	NOUN
asfbr-505	216	28	at	at	ADP
asfbr-505	216	29	5	5	NUM
asfbr-505	216	30	%	%	NOUN
asfbr-505	216	31	level	level	NOUN
asfbr-505	216	32	of	of	ADP
asfbr-505	216	33	significance	significance	NOUN
asfbr-505	216	34	.	.	PUNCT
asfbr-505	217	1	furthermore	furthermore	ADV
asfbr-505	217	2	,	,	PUNCT
asfbr-505	217	3	they	they	PRON
asfbr-505	217	4	analyzed	analyze	VERB
asfbr-505	217	5	empirically	empirically	ADV
asfbr-505	217	6	the	the	DET
asfbr-505	217	7	relationship	relationship	NOUN
asfbr-505	217	8	between	between	ADP
asfbr-505	217	9	book	book	NOUN
asfbr-505	217	10	values	value	NOUN
asfbr-505	217	11	and	and	CCONJ
asfbr-505	217	12	equity	equity	NOUN
asfbr-505	217	13	share	share	NOUN
asfbr-505	217	14	investment	investment	NOUN
asfbr-505	217	15	decision	decision	NOUN
asfbr-505	217	16	and	and	CCONJ
asfbr-505	217	17	from	from	ADP
asfbr-505	217	18	the	the	DET
asfbr-505	217	19	results	result	NOUN
asfbr-505	217	20	concluded	conclude	VERB
asfbr-505	217	21	that	that	SCONJ
asfbr-505	217	22	accounting	accounting	NOUN
asfbr-505	217	23	information	information	NOUN
asfbr-505	217	24	on	on	ADP
asfbr-505	217	25	book	book	NOUN
asfbr-505	217	26	values	value	NOUN
asfbr-505	217	27	has	have	VERB
asfbr-505	217	28	a	a	DET
asfbr-505	217	29	positive	positive	ADJ
asfbr-505	217	30	relationship	relationship	NOUN
asfbr-505	217	31	with	with	ADP
asfbr-505	217	32	equity	equity	NOUN
asfbr-505	217	33	share	share	NOUN
asfbr-505	217	34	investment	investment	NOUN
asfbr-505	217	35	decisions	decision	NOUN
asfbr-505	217	36	in	in	ADP
asfbr-505	217	37	nigeria	nigeria	PROPN
asfbr-505	217	38	.	.	PUNCT
asfbr-505	218	1	babalola	babalola	PROPN
asfbr-505	218	2	(	(	PUNCT
asfbr-505	218	3	2012	2012	NUM
asfbr-505	218	4	)	)	PUNCT
asfbr-505	218	5	investigated	investigate	VERB
asfbr-505	218	6	the	the	DET
asfbr-505	218	7	relevance	relevance	NOUN
asfbr-505	218	8	of	of	ADP
asfbr-505	218	9	accounting	account	VERB
asfbr-505	218	10	information	information	NOUN
asfbr-505	218	11	in	in	ADP
asfbr-505	218	12	corporate	corporate	ADJ
asfbr-505	218	13	nigeria	nigeria	PROPN
asfbr-505	218	14	.the	.the	PROPN
asfbr-505	218	15	study	study	PROPN
asfbr-505	218	16	employed	employ	VERB
asfbr-505	218	17	simple	simple	ADJ
asfbr-505	218	18	descriptive	descriptive	ADJ
asfbr-505	218	19	statistics	statistic	NOUN
asfbr-505	218	20	coupled	couple	VERB
asfbr-505	218	21	with	with	ADP
asfbr-505	218	22	the	the	DET
asfbr-505	218	23	logarithmic	logarithmic	ADJ
asfbr-505	218	24	regression	regression	NOUN
asfbr-505	218	25	models	model	NOUN
asfbr-505	218	26	to	to	PART
asfbr-505	218	27	examine	examine	VERB
asfbr-505	218	28	this	this	DET
asfbr-505	218	29	interaction	interaction	NOUN
asfbr-505	218	30	between	between	ADP
asfbr-505	218	31	the	the	DET
asfbr-505	218	32	period	period	NOUN
asfbr-505	218	33	1999	1999	NUM
asfbr-505	218	34	and	and	CCONJ
asfbr-505	218	35	2009	2009	NUM
asfbr-505	218	36	,	,	PUNCT
asfbr-505	218	37	and	and	CCONJ
asfbr-505	218	38	taking	take	VERB
asfbr-505	218	39	40	40	NUM
asfbr-505	218	40	companies	company	NOUN
asfbr-505	218	41	from	from	ADP
asfbr-505	218	42	various	various	ADJ
asfbr-505	218	43	sectors	sector	NOUN
asfbr-505	218	44	of	of	ADP
asfbr-505	218	45	the	the	DET
asfbr-505	218	46	nigerian	nigerian	ADJ
asfbr-505	218	47	economy	economy	NOUN
asfbr-505	218	48	as	as	ADP
asfbr-505	218	49	samples	sample	NOUN
asfbr-505	218	50	.	.	PUNCT
asfbr-505	219	1	the	the	DET
asfbr-505	219	2	results	result	NOUN
asfbr-505	219	3	of	of	ADP
asfbr-505	219	4	the	the	DET
asfbr-505	219	5	study	study	NOUN
asfbr-505	219	6	shows	show	VERB
asfbr-505	219	7	that	that	SCONJ
asfbr-505	219	8	earnings	earning	NOUN
asfbr-505	219	9	is	be	AUX
asfbr-505	219	10	more	more	ADV
asfbr-505	219	11	relevant	relevant	ADJ
asfbr-505	219	12	than	than	ADP
asfbr-505	219	13	book	book	NOUN
asfbr-505	219	14	values	value	NOUN
asfbr-505	219	15	,	,	PUNCT
asfbr-505	219	16	that	that	ADV
asfbr-505	219	17	is	is	ADV
asfbr-505	219	18	,	,	PUNCT
asfbr-505	219	19	the	the	DET
asfbr-505	219	20	earnings	earning	NOUN
asfbr-505	219	21	dictates	dictate	VERB
asfbr-505	219	22	more	more	ADJ
asfbr-505	219	23	the	the	DET
asfbr-505	219	24	corporate	corporate	ADJ
asfbr-505	219	25	values	value	NOUN
asfbr-505	219	26	of	of	ADP
asfbr-505	219	27	firms	firm	NOUN
asfbr-505	219	28	in	in	ADP
asfbr-505	219	29	nigeria	nigeria	PROPN
asfbr-505	219	30	than	than	ADP
asfbr-505	219	31	the	the	DET
asfbr-505	219	32	book	book	NOUN
asfbr-505	219	33	value	value	NOUN
asfbr-505	219	34	.	.	PUNCT
asfbr-505	220	1	notwithstanding	notwithstanding	ADP
asfbr-505	220	2	the	the	DET
asfbr-505	220	3	importance	importance	NOUN
asfbr-505	220	4	of	of	ADP
asfbr-505	220	5	net	net	ADJ
asfbr-505	220	6	book	book	NOUN
asfbr-505	220	7	value	value	NOUN
asfbr-505	220	8	per	per	ADP
asfbr-505	220	9	share	share	NOUN
asfbr-505	220	10	in	in	ADP
asfbr-505	220	11	equity	equity	NOUN
asfbr-505	220	12	share	share	NOUN
asfbr-505	220	13	investment	investment	NOUN
asfbr-505	220	14	decision	decision	NOUN
asfbr-505	220	15	makings	making	NOUN
asfbr-505	220	16	,	,	PUNCT
asfbr-505	220	17	the	the	DET
asfbr-505	220	18	book	book	NOUN
asfbr-505	220	19	value	value	NOUN
asfbr-505	220	20	per	per	ADP
asfbr-505	220	21	share	share	NOUN
asfbr-505	220	22	may	may	AUX
asfbr-505	220	23	be	be	AUX
asfbr-505	220	24	manipulated	manipulate	VERB
asfbr-505	220	25	by	by	ADP
asfbr-505	220	26	company	company	NOUN
asfbr-505	220	27	management	management	NOUN
asfbr-505	220	28	with	with	ADP
asfbr-505	220	29	a	a	DET
asfbr-505	220	30	view	view	NOUN
asfbr-505	220	31	to	to	ADP
asfbr-505	220	32	presenting	present	VERB
asfbr-505	220	33	favourable	favourable	ADJ
asfbr-505	220	34	value	value	NOUN
asfbr-505	220	35	of	of	ADP
asfbr-505	220	36	the	the	DET
asfbr-505	220	37	company	company	NOUN
asfbr-505	220	38	worth	worth	ADJ
asfbr-505	220	39	.	.	PUNCT
asfbr-505	221	1	net	net	ADJ
asfbr-505	221	2	book	book	NOUN
asfbr-505	221	3	value	value	NOUN
asfbr-505	221	4	per	per	ADP
asfbr-505	221	5	share	share	NOUN
asfbr-505	221	6	may	may	AUX
asfbr-505	221	7	be	be	AUX
asfbr-505	221	8	manipulated	manipulate	VERB
asfbr-505	221	9	by	by	ADP
asfbr-505	221	10	slowing	slow	VERB
asfbr-505	221	11	down	down	ADP
asfbr-505	221	12	depreciation	depreciation	NOUN
asfbr-505	221	13	of	of	ADP
asfbr-505	221	14	assets	asset	NOUN
asfbr-505	221	15	,	,	PUNCT
asfbr-505	221	16	writing	write	VERB
asfbr-505	221	17	back	back	ADV
asfbr-505	221	18	of	of	ADP
asfbr-505	221	19	depreciation	depreciation	NOUN
asfbr-505	221	20	,	,	PUNCT
asfbr-505	221	21	fraudulent	fraudulent	ADJ
asfbr-505	221	22	upward	upward	ADJ
asfbr-505	221	23	revaluation	revaluation	NOUN
asfbr-505	221	24	of	of	ADP
asfbr-505	221	25	assets	asset	NOUN
asfbr-505	221	26	,	,	PUNCT
asfbr-505	221	27	buying	buy	VERB
asfbr-505	221	28	back	back	ADV
asfbr-505	221	29	of	of	ADP
asfbr-505	221	30	owned	own	VERB
asfbr-505	221	31	share	share	NOUN
asfbr-505	221	32	and	and	CCONJ
asfbr-505	221	33	inclusion	inclusion	NOUN
asfbr-505	221	34	of	of	ADP
asfbr-505	221	35	outdate	outdate	ADJ
asfbr-505	221	36	equipments	equipment	NOUN
asfbr-505	221	37	in	in	ADP
asfbr-505	221	38	the	the	DET
asfbr-505	221	39	company	company	NOUN
asfbr-505	221	40	’s	’s	PART
asfbr-505	221	41	asset	asset	NOUN
asfbr-505	221	42	.	.	PUNCT
asfbr-505	222	1	given	give	VERB
asfbr-505	222	2	these	these	DET
asfbr-505	222	3	situations	situation	NOUN
asfbr-505	222	4	,	,	PUNCT
asfbr-505	222	5	the	the	DET
asfbr-505	222	6	net	net	ADJ
asfbr-505	222	7	book	book	NOUN
asfbr-505	222	8	value	value	NOUN
asfbr-505	222	9	will	will	AUX
asfbr-505	222	10	give	give	VERB
asfbr-505	222	11	an	an	DET
asfbr-505	222	12	improvement	improvement	NOUN
asfbr-505	222	13	rate	rate	NOUN
asfbr-505	222	14	which	which	PRON
asfbr-505	222	15	will	will	AUX
asfbr-505	222	16	be	be	AUX
asfbr-505	222	17	misleading	misleading	ADJ
asfbr-505	222	18	to	to	ADP
asfbr-505	222	19	investors	investor	NOUN
asfbr-505	222	20	for	for	ADP
asfbr-505	222	21	investment	investment	NOUN
asfbr-505	222	22	decision	decision	NOUN
asfbr-505	222	23	makings	making	NOUN
asfbr-505	222	24	.	.	PUNCT
asfbr-505	223	1	perrera	perrera	NOUN
asfbr-505	223	2	and	and	CCONJ
asfbr-505	223	3	thrikawala	thrikawala	PROPN
asfbr-505	223	4	(	(	PUNCT
asfbr-505	223	5	2010	2010	NUM
asfbr-505	223	6	)	)	PUNCT
asfbr-505	223	7	conducted	conduct	VERB
asfbr-505	223	8	an	an	DET
asfbr-505	223	9	empirical	empirical	ADJ
asfbr-505	223	10	study	study	NOUN
asfbr-505	223	11	of	of	ADP
asfbr-505	223	12	the	the	DET
asfbr-505	223	13	relevance	relevance	NOUN
asfbr-505	223	14	of	of	ADP
asfbr-505	223	15	accounting	account	VERB
asfbr-505	223	16	information	information	NOUN
asfbr-505	223	17	on	on	ADP
asfbr-505	223	18	investor	investor	NOUN
asfbr-505	223	19	’s	’s	PART
asfbr-505	223	20	decisions	decision	NOUN
asfbr-505	223	21	based	base	VERB
asfbr-505	223	22	on	on	ADP
asfbr-505	223	23	the	the	DET
asfbr-505	223	24	colombo	colombo	NOUN
asfbr-505	223	25	stock	stock	NOUN
asfbr-505	223	26	exchange	exchange	PROPN
asfbr-505	223	27	,	,	PUNCT
asfbr-505	223	28	sri	sri	PROPN
asfbr-505	223	29	lanka	lanka	PROPN
asfbr-505	223	30	.	.	PUNCT
asfbr-505	224	1	the	the	DET
asfbr-505	224	2	relevance	relevance	NOUN
asfbr-505	224	3	of	of	ADP
asfbr-505	224	4	accounting	accounting	NOUN
asfbr-505	224	5	data	datum	NOUN
asfbr-505	224	6	was	be	AUX
asfbr-505	224	7	measured	measure	VERB
asfbr-505	224	8	by	by	ADP
asfbr-505	224	9	correlation	correlation	NOUN
asfbr-505	224	10	coefficient	coefficient	NOUN
asfbr-505	224	11	with	with	ADP
asfbr-505	224	12	market	market	NOUN
asfbr-505	224	13	price	price	NOUN
asfbr-505	224	14	per	per	ADP
asfbr-505	224	15	share	share	NOUN
asfbr-505	224	16	(	(	PUNCT
asfbr-505	224	17	mps	mps	PROPN
asfbr-505	224	18	)	)	PUNCT
asfbr-505	224	19	and	and	CCONJ
asfbr-505	224	20	selected	select	VERB
asfbr-505	224	21	accounting	accounting	NOUN
asfbr-505	224	22	information	information	NOUN
asfbr-505	224	23	such	such	ADJ
asfbr-505	224	24	as	as	ADP
asfbr-505	224	25	earning	earn	VERB
asfbr-505	224	26	per	per	ADP
asfbr-505	224	27	share	share	NOUN
asfbr-505	224	28	(	(	PUNCT
asfbr-505	224	29	eps	eps	PROPN
asfbr-505	224	30	)	)	PUNCT
asfbr-505	224	31	,	,	PUNCT
asfbr-505	224	32	return	return	VERB
asfbr-505	224	33	on	on	ADP
asfbr-505	224	34	equity	equity	NOUN
asfbr-505	224	35	(	(	PUNCT
asfbr-505	224	36	roe	roe	PROPN
asfbr-505	224	37	)	)	PUNCT
asfbr-505	224	38	and	and	CCONJ
asfbr-505	224	39	earning	earn	VERB
asfbr-505	224	40	yield	yield	NOUN
asfbr-505	224	41	(	(	PUNCT
asfbr-505	224	42	ey	ey	NOUN
asfbr-505	224	43	)	)	PUNCT
asfbr-505	224	44	.	.	PUNCT
asfbr-505	225	1	the	the	DET
asfbr-505	225	2	findings	finding	NOUN
asfbr-505	225	3	claim	claim	VERB
asfbr-505	225	4	that	that	SCONJ
asfbr-505	225	5	return	return	VERB
asfbr-505	225	6	on	on	ADP
asfbr-505	225	7	equity	equity	NOUN
asfbr-505	225	8	is	be	AUX
asfbr-505	225	9	significantly	significantly	ADV
asfbr-505	225	10	related	relate	VERB
asfbr-505	225	11	with	with	ADP
asfbr-505	225	12	the	the	DET
asfbr-505	225	13	share	share	NOUN
asfbr-505	225	14	price	price	NOUN
asfbr-505	225	15	and	and	CCONJ
asfbr-505	225	16	investor	investor	NOUN
asfbr-505	225	17	’s	’s	PART
asfbr-505	225	18	decisions	decision	NOUN
asfbr-505	225	19	.	.	PUNCT
asfbr-505	226	1	wang	wang	PROPN
asfbr-505	226	2	et	et	PROPN
asfbr-505	226	3	al	al	PROPN
asfbr-505	226	4	(	(	PUNCT
asfbr-505	226	5	2013	2013	NUM
asfbr-505	226	6	)	)	PUNCT
asfbr-505	226	7	carried	carry	VERB
asfbr-505	226	8	out	out	ADP
asfbr-505	226	9	a	a	DET
asfbr-505	226	10	study	study	NOUN
asfbr-505	226	11	on	on	ADP
asfbr-505	226	12	the	the	DET
asfbr-505	226	13	accounting	accounting	NOUN
asfbr-505	226	14	information	information	NOUN
asfbr-505	226	15	and	and	CCONJ
asfbr-505	226	16	investors	investor	NOUN
asfbr-505	226	17	reaction	reaction	NOUN
asfbr-505	226	18	in	in	ADP
asfbr-505	226	19	shanghai	shanghai	PROPN
asfbr-505	226	20	stock	stock	PROPN
asfbr-505	226	21	exchange	exchange	PROPN
asfbr-505	226	22	,	,	PUNCT
asfbr-505	226	23	and	and	CCONJ
asfbr-505	226	24	reported	report	VERB
asfbr-505	226	25	that	that	SCONJ
asfbr-505	226	26	correlation	correlation	NOUN
asfbr-505	226	27	analysis	analysis	NOUN
asfbr-505	226	28	and	and	CCONJ
asfbr-505	226	29	regression	regression	VERB
asfbr-505	226	30	analysis	analysis	NOUN
asfbr-505	226	31	of	of	ADP
asfbr-505	226	32	accounting	accounting	NOUN
asfbr-505	226	33	information	information	NOUN
asfbr-505	226	34	and	and	CCONJ
asfbr-505	226	35	investors	investor	NOUN
asfbr-505	226	36	reaction	reaction	NOUN
asfbr-505	226	37	show	show	VERB
asfbr-505	226	38	that	that	SCONJ
asfbr-505	226	39	the	the	DET
asfbr-505	226	40	accounting	accounting	NOUN
asfbr-505	226	41	information	information	NOUN
asfbr-505	226	42	has	have	VERB
asfbr-505	226	43	some	some	DET
asfbr-505	226	44	effect	effect	NOUN
asfbr-505	226	45	on	on	ADP
asfbr-505	226	46	equity	equity	NOUN
asfbr-505	226	47	investors	investor	NOUN
asfbr-505	226	48	’	’	PART
asfbr-505	226	49	reaction	reaction	NOUN
asfbr-505	226	50	and	and	CCONJ
asfbr-505	226	51	stock	stock	NOUN
asfbr-505	226	52	price	price	NOUN
asfbr-505	226	53	,	,	PUNCT
asfbr-505	226	54	but	but	CCONJ
asfbr-505	226	55	the	the	DET
asfbr-505	226	56	significance	significance	NOUN
asfbr-505	226	57	diversified	diversify	VERB
asfbr-505	226	58	.	.	PUNCT
asfbr-505	227	1	they	they	PRON
asfbr-505	227	2	claimed	claim	VERB
asfbr-505	227	3	that	that	SCONJ
asfbr-505	227	4	accounting	accounting	NOUN
asfbr-505	227	5	information	information	NOUN
asfbr-505	227	6	of	of	ADP
asfbr-505	227	7	rate	rate	NOUN
asfbr-505	227	8	of	of	ADP
asfbr-505	227	9	return	return	NOUN
asfbr-505	227	10	on	on	ADP
asfbr-505	227	11	stockholders	stockholder	NOUN
asfbr-505	227	12	’	'	PUNCT
asfbr-505	227	13	equity	equity	NOUN
asfbr-505	227	14	are	be	AUX
asfbr-505	227	15	most	most	ADV
asfbr-505	227	16	significant	significant	ADJ
asfbr-505	227	17	and	and	CCONJ
asfbr-505	227	18	that	that	SCONJ
asfbr-505	227	19	it	it	PRON
asfbr-505	227	20	has	have	VERB
asfbr-505	227	21	direct	direct	ADJ
asfbr-505	227	22	impact	impact	NOUN
asfbr-505	227	23	on	on	ADP
asfbr-505	227	24	investors	investor	NOUN
asfbr-505	227	25	decisions	decision	NOUN
asfbr-505	227	26	and	and	CCONJ
asfbr-505	227	27	share	share	NOUN
asfbr-505	227	28	price	price	NOUN
asfbr-505	227	29	.	.	PUNCT
asfbr-505	228	1	copyright	copyright	NOUN
asfbr-505	228	2	©	©	PROPN
asfbr-505	228	3	cc	cc	PROPN
asfbr-505	228	4	-	-	PUNCT
asfbr-505	228	5	by	by	ADP
asfbr-505	228	6	-	-	PUNCT
asfbr-505	228	7	nc	nc	PROPN
asfbr-505	228	8	2020	2020	NUM
asfbr-505	228	9	,	,	PUNCT
asfbr-505	228	10	cribfb	cribfb	VERB
asfbr-505	228	11	|	|	ADV
asfbr-505	229	1	asfbr	asfbr	NOUN
asfbr-505	229	2	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	229	3	asian	asian	ADJ
asfbr-505	229	4	finance	finance	PROPN
asfbr-505	229	5	&	&	CCONJ
asfbr-505	229	6	banking	banking	PROPN
asfbr-505	229	7	review	review	PROPN
asfbr-505	229	8	vol	vol	NOUN
asfbr-505	229	9	.	.	PROPN
asfbr-505	230	1	4	4	NUM
asfbr-505	230	2	,	,	PUNCT
asfbr-505	230	3	no	no	INTJ
asfbr-505	230	4	.	.	NOUN
asfbr-505	230	5	1	1	NUM
asfbr-505	230	6	;	;	PUNCT
asfbr-505	230	7	2020	2020	NUM
asfbr-505	230	8	8	8	NUM
asfbr-505	230	9	kabajeh	kabajeh	NOUN
asfbr-505	230	10	et	et	PROPN
asfbr-505	230	11	al	al	PROPN
asfbr-505	230	12	(	(	PUNCT
asfbr-505	230	13	2012	2012	NUM
asfbr-505	230	14	)	)	PUNCT
asfbr-505	230	15	examined	examine	VERB
asfbr-505	230	16	the	the	DET
asfbr-505	230	17	relationship	relationship	NOUN
asfbr-505	230	18	between	between	ADP
asfbr-505	230	19	the	the	DET
asfbr-505	230	20	return	return	NOUN
asfbr-505	230	21	on	on	ADP
asfbr-505	230	22	equity	equity	NOUN
asfbr-505	230	23	(	(	PUNCT
asfbr-505	230	24	roe	roe	PROPN
asfbr-505	230	25	)	)	PUNCT
asfbr-505	230	26	ratio	ratio	NOUN
asfbr-505	230	27	and	and	CCONJ
asfbr-505	230	28	jordanian	jordanian	ADJ
asfbr-505	230	29	insurance	insurance	NOUN
asfbr-505	230	30	public	public	ADJ
asfbr-505	230	31	companies	company	NOUN
asfbr-505	230	32	share	share	VERB
asfbr-505	230	33	prices	price	NOUN
asfbr-505	230	34	and	and	CCONJ
asfbr-505	230	35	equity	equity	NOUN
asfbr-505	230	36	share	share	NOUN
asfbr-505	230	37	investors	investor	NOUN
asfbr-505	230	38	reactions	reaction	NOUN
asfbr-505	230	39	during	during	ADP
asfbr-505	230	40	the	the	DET
asfbr-505	230	41	period	period	NOUN
asfbr-505	230	42	(	(	PUNCT
asfbr-505	230	43	2002	2002	NUM
asfbr-505	230	44	-	-	SYM
asfbr-505	230	45	2007	2007	NUM
asfbr-505	230	46	)	)	PUNCT
asfbr-505	230	47	.	.	PUNCT
asfbr-505	231	1	the	the	DET
asfbr-505	231	2	results	result	NOUN
asfbr-505	231	3	of	of	ADP
asfbr-505	231	4	their	their	PRON
asfbr-505	231	5	study	study	NOUN
asfbr-505	231	6	showed	show	VERB
asfbr-505	231	7	a	a	DET
asfbr-505	231	8	positive	positive	ADJ
asfbr-505	231	9	relationship	relationship	NOUN
asfbr-505	231	10	between	between	ADP
asfbr-505	231	11	the	the	DET
asfbr-505	231	12	roe	roe	NOUN
asfbr-505	231	13	ratio	ratio	NOUN
asfbr-505	231	14	and	and	CCONJ
asfbr-505	231	15	jordanian	jordanian	ADJ
asfbr-505	231	16	insurance	insurance	NOUN
asfbr-505	231	17	public	public	ADJ
asfbr-505	231	18	companies	company	NOUN
asfbr-505	231	19	share	share	VERB
asfbr-505	231	20	prices	price	NOUN
asfbr-505	231	21	.	.	PUNCT
asfbr-505	232	1	the	the	DET
asfbr-505	232	2	results	result	NOUN
asfbr-505	232	3	also	also	ADV
asfbr-505	232	4	revealed	reveal	VERB
asfbr-505	232	5	that	that	SCONJ
asfbr-505	232	6	equity	equity	NOUN
asfbr-505	232	7	share	share	NOUN
asfbr-505	232	8	investors	investor	NOUN
asfbr-505	232	9	’	'	PUNCT
asfbr-505	232	10	decisions	decision	NOUN
asfbr-505	232	11	are	be	AUX
asfbr-505	232	12	positively	positively	ADV
asfbr-505	232	13	influenced	influence	VERB
asfbr-505	232	14	by	by	ADP
asfbr-505	232	15	the	the	DET
asfbr-505	232	16	return	return	NOUN
asfbr-505	232	17	on	on	ADP
asfbr-505	232	18	equity	equity	NOUN
asfbr-505	232	19	.	.	PUNCT
asfbr-505	233	1	uthman	uthman	PROPN
asfbr-505	233	2	and	and	CCONJ
asfbr-505	233	3	abdul	abdul	PROPN
asfbr-505	233	4	-	-	PUNCT
asfbr-505	233	5	baki	baki	PROPN
asfbr-505	233	6	(	(	PUNCT
asfbr-505	233	7	2014	2014	NUM
asfbr-505	233	8	)	)	PUNCT
asfbr-505	233	9	investigated	investigate	VERB
asfbr-505	233	10	the	the	DET
asfbr-505	233	11	effect	effect	NOUN
asfbr-505	233	12	of	of	ADP
asfbr-505	233	13	ifrs	ifrs	ADJ
asfbr-505	233	14	adoption	adoption	NOUN
asfbr-505	233	15	on	on	ADP
asfbr-505	233	16	the	the	DET
asfbr-505	233	17	value	value	NOUN
asfbr-505	233	18	-	-	PUNCT
asfbr-505	233	19	relevance	relevance	NOUN
asfbr-505	233	20	of	of	ADP
asfbr-505	233	21	accounting	account	VERB
asfbr-505	233	22	information	information	NOUN
asfbr-505	233	23	in	in	ADP
asfbr-505	233	24	nigeria	nigeria	PROPN
asfbr-505	233	25	.	.	PUNCT
asfbr-505	234	1	the	the	DET
asfbr-505	234	2	ifrs	ifrs	PROPN
asfbr-505	234	3	was	be	AUX
asfbr-505	234	4	measured	measure	VERB
asfbr-505	234	5	with	with	ADP
asfbr-505	234	6	more	more	ADJ
asfbr-505	234	7	disclosure	disclosure	NOUN
asfbr-505	234	8	of	of	ADP
asfbr-505	234	9	economic	economic	ADJ
asfbr-505	234	10	events	event	NOUN
asfbr-505	234	11	as	as	ADV
asfbr-505	234	12	well	well	ADV
asfbr-505	234	13	as	as	ADP
asfbr-505	234	14	the	the	DET
asfbr-505	234	15	fair	fair	ADJ
asfbr-505	234	16	valuation	valuation	NOUN
asfbr-505	234	17	of	of	ADP
asfbr-505	234	18	economic	economic	ADJ
asfbr-505	234	19	events	event	NOUN
asfbr-505	234	20	under	under	ADP
asfbr-505	234	21	ifrs	ifrs	PROPN
asfbr-505	234	22	.	.	PUNCT
asfbr-505	235	1	the	the	DET
asfbr-505	235	2	opinions	opinion	NOUN
asfbr-505	235	3	of	of	ADP
asfbr-505	235	4	a	a	DET
asfbr-505	235	5	number	number	NOUN
asfbr-505	235	6	of	of	ADP
asfbr-505	235	7	financial	financial	ADJ
asfbr-505	235	8	analysts	analyst	NOUN
asfbr-505	235	9	with	with	ADP
asfbr-505	235	10	were	be	AUX
asfbr-505	235	11	sourced	source	VERB
asfbr-505	235	12	.	.	PUNCT
asfbr-505	236	1	the	the	DET
asfbr-505	236	2	results	result	NOUN
asfbr-505	236	3	of	of	ADP
asfbr-505	236	4	the	the	DET
asfbr-505	236	5	study	study	NOUN
asfbr-505	236	6	show	show	VERB
asfbr-505	236	7	that	that	SCONJ
asfbr-505	236	8	ifrs	ifrs	NOUN
asfbr-505	236	9	adoption	adoption	NOUN
asfbr-505	236	10	has	have	AUX
asfbr-505	236	11	enhanced	enhance	VERB
asfbr-505	236	12	the	the	DET
asfbr-505	236	13	value	value	NOUN
asfbr-505	236	14	relevance	relevance	NOUN
asfbr-505	236	15	of	of	ADP
asfbr-505	236	16	accounting	account	VERB
asfbr-505	236	17	information	information	NOUN
asfbr-505	236	18	in	in	ADP
asfbr-505	236	19	nigeria	nigeria	PROPN
asfbr-505	236	20	.	.	PUNCT
asfbr-505	237	1	they	they	PRON
asfbr-505	237	2	recommend	recommend	VERB
asfbr-505	237	3	that	that	SCONJ
asfbr-505	237	4	more	more	ADJ
asfbr-505	237	5	measures	measure	NOUN
asfbr-505	237	6	should	should	AUX
asfbr-505	237	7	be	be	AUX
asfbr-505	237	8	put	put	VERB
asfbr-505	237	9	in	in	ADP
asfbr-505	237	10	place	place	NOUN
asfbr-505	237	11	to	to	PART
asfbr-505	237	12	ensure	ensure	VERB
asfbr-505	237	13	full	full	ADJ
asfbr-505	237	14	compliance	compliance	NOUN
asfbr-505	237	15	of	of	ADP
asfbr-505	237	16	ifrs	ifrs	NOUN
asfbr-505	237	17	by	by	ADP
asfbr-505	237	18	all	all	DET
asfbr-505	237	19	affected	affect	VERB
asfbr-505	237	20	nigerian	nigerian	ADJ
asfbr-505	237	21	entities	entity	NOUN
asfbr-505	237	22	.	.	PUNCT
asfbr-505	238	1	adebimpe	adebimpe	NOUN
asfbr-505	238	2	and	and	CCONJ
asfbr-505	238	3	ekwere	ekwere	ADV
asfbr-505	238	4	(	(	PUNCT
asfbr-505	238	5	2015	2015	NUM
asfbr-505	238	6	)	)	PUNCT
asfbr-505	238	7	empirically	empirically	ADV
asfbr-505	238	8	examined	examine	VERB
asfbr-505	238	9	whether	whether	SCONJ
asfbr-505	238	10	the	the	DET
asfbr-505	238	11	mandatory	mandatory	ADJ
asfbr-505	238	12	adoption	adoption	NOUN
asfbr-505	238	13	of	of	ADP
asfbr-505	238	14	ifrs	ifrs	PROPN
asfbr-505	238	15	has	have	AUX
asfbr-505	238	16	improved	improve	VERB
asfbr-505	238	17	the	the	DET
asfbr-505	238	18	value	value	NOUN
asfbr-505	238	19	relevance	relevance	NOUN
asfbr-505	238	20	of	of	ADP
asfbr-505	238	21	financial	financial	ADJ
asfbr-505	238	22	information	information	NOUN
asfbr-505	238	23	in	in	ADP
asfbr-505	238	24	the	the	DET
asfbr-505	238	25	financial	financial	ADJ
asfbr-505	238	26	statements	statement	NOUN
asfbr-505	238	27	of	of	ADP
asfbr-505	238	28	commercial	commercial	ADJ
asfbr-505	238	29	banks	bank	NOUN
asfbr-505	238	30	in	in	ADP
asfbr-505	238	31	nigeria	nigeria	PROPN
asfbr-505	238	32	.	.	PUNCT
asfbr-505	239	1	the	the	DET
asfbr-505	239	2	study	study	NOUN
asfbr-505	239	3	considered	consider	VERB
asfbr-505	239	4	a	a	DET
asfbr-505	239	5	sample	sample	NOUN
asfbr-505	239	6	of	of	ADP
asfbr-505	239	7	twelve	twelve	NUM
asfbr-505	239	8	listed	list	VERB
asfbr-505	239	9	banks	bank	NOUN
asfbr-505	239	10	in	in	ADP
asfbr-505	239	11	nigeria	nigeria	PROPN
asfbr-505	239	12	.	.	PUNCT
asfbr-505	240	1	specifically	specifically	ADV
asfbr-505	240	2	,	,	PUNCT
asfbr-505	240	3	financial	financial	ADJ
asfbr-505	240	4	statement	statement	NOUN
asfbr-505	240	5	figures	figure	NOUN
asfbr-505	240	6	of	of	ADP
asfbr-505	240	7	2010	2010	NUM
asfbr-505	240	8	and	and	CCONJ
asfbr-505	240	9	2011	2011	NUM
asfbr-505	240	10	(	(	PUNCT
asfbr-505	240	11	pre	pre	ADJ
asfbr-505	240	12	-	-	ADJ
asfbr-505	240	13	adoption	adoption	ADJ
asfbr-505	240	14	period	period	NOUN
asfbr-505	240	15	)	)	PUNCT
asfbr-505	240	16	and	and	CCONJ
asfbr-505	240	17	2012	2012	NUM
asfbr-505	240	18	and	and	CCONJ
asfbr-505	240	19	2013	2013	NUM
asfbr-505	240	20	(	(	PUNCT
asfbr-505	240	21	post	post	NOUN
asfbr-505	240	22	-	-	NOUN
asfbr-505	240	23	adoption	adoption	NOUN
asfbr-505	240	24	)	)	PUNCT
asfbr-505	240	25	were	be	AUX
asfbr-505	240	26	utilized	utilize	VERB
asfbr-505	240	27	.	.	PUNCT
asfbr-505	241	1	descriptive	descriptive	ADJ
asfbr-505	241	2	statistics	statistic	NOUN
asfbr-505	241	3	and	and	CCONJ
asfbr-505	241	4	least	least	ADJ
asfbr-505	241	5	square	square	ADJ
asfbr-505	241	6	regression	regression	NOUN
asfbr-505	241	7	were	be	AUX
asfbr-505	241	8	conducted	conduct	VERB
asfbr-505	241	9	to	to	PART
asfbr-505	241	10	analyze	analyze	VERB
asfbr-505	241	11	the	the	DET
asfbr-505	241	12	effect	effect	NOUN
asfbr-505	241	13	of	of	ADP
asfbr-505	241	14	ifrs	ifrs	ADJ
asfbr-505	241	15	adoption	adoption	NOUN
asfbr-505	241	16	on	on	ADP
asfbr-505	241	17	the	the	DET
asfbr-505	241	18	accounting	accounting	NOUN
asfbr-505	241	19	information	information	NOUN
asfbr-505	241	20	quality	quality	NOUN
asfbr-505	241	21	.	.	PUNCT
asfbr-505	242	1	the	the	DET
asfbr-505	242	2	findings	finding	NOUN
asfbr-505	242	3	reveal	reveal	VERB
asfbr-505	242	4	that	that	SCONJ
asfbr-505	242	5	adoption	adoption	NOUN
asfbr-505	242	6	of	of	ADP
asfbr-505	242	7	ifrs	ifrs	PROPN
asfbr-505	242	8	(	(	PUNCT
asfbr-505	242	9	accounting	accounting	NOUN
asfbr-505	242	10	regulation	regulation	NOUN
asfbr-505	242	11	)	)	PUNCT
asfbr-505	242	12	made	make	VERB
asfbr-505	242	13	earnings	earning	NOUN
asfbr-505	242	14	reported	report	VERB
asfbr-505	242	15	by	by	ADP
asfbr-505	242	16	nigerian	nigerian	ADJ
asfbr-505	242	17	commercial	commercial	ADJ
asfbr-505	242	18	banks	bank	NOUN
asfbr-505	242	19	to	to	PART
asfbr-505	242	20	become	become	VERB
asfbr-505	242	21	more	more	ADV
asfbr-505	242	22	informative	informative	ADJ
asfbr-505	242	23	to	to	ADP
asfbr-505	242	24	equity	equity	NOUN
asfbr-505	242	25	investors	investor	NOUN
asfbr-505	242	26	in	in	ADP
asfbr-505	242	27	determining	determine	VERB
asfbr-505	242	28	the	the	DET
asfbr-505	242	29	value	value	NOUN
asfbr-505	242	30	of	of	ADP
asfbr-505	242	31	banks	bank	NOUN
asfbr-505	242	32	and	and	CCONJ
asfbr-505	242	33	that	that	SCONJ
asfbr-505	242	34	equity	equity	NOUN
asfbr-505	242	35	value	value	NOUN
asfbr-505	242	36	and	and	CCONJ
asfbr-505	242	37	earnings	earning	NOUN
asfbr-505	242	38	of	of	ADP
asfbr-505	242	39	banks	bank	NOUN
asfbr-505	242	40	are	be	AUX
asfbr-505	242	41	relatively	relatively	ADV
asfbr-505	242	42	value	value	NOUN
asfbr-505	242	43	relevant	relevant	ADJ
asfbr-505	242	44	to	to	PART
asfbr-505	242	45	share	share	VERB
asfbr-505	242	46	prices	price	NOUN
asfbr-505	242	47	.	.	PUNCT
asfbr-505	243	1	the	the	DET
asfbr-505	243	2	study	study	NOUN
asfbr-505	243	3	submits	submit	VERB
asfbr-505	243	4	that	that	SCONJ
asfbr-505	243	5	adopting	adopt	VERB
asfbr-505	243	6	the	the	DET
asfbr-505	243	7	international	international	ADJ
asfbr-505	243	8	financial	financial	ADJ
asfbr-505	243	9	reporting	reporting	NOUN
asfbr-505	243	10	standard	standard	PROPN
asfbr-505	243	11	(	(	PUNCT
asfbr-505	243	12	ifrs	ifrs	PROPN
asfbr-505	243	13	)	)	PUNCT
asfbr-505	243	14	have	have	AUX
asfbr-505	243	15	been	be	AUX
asfbr-505	243	16	empirically	empirically	ADV
asfbr-505	243	17	found	find	VERB
asfbr-505	243	18	to	to	PART
asfbr-505	243	19	improve	improve	VERB
asfbr-505	243	20	the	the	DET
asfbr-505	243	21	quality	quality	NOUN
asfbr-505	243	22	of	of	ADP
asfbr-505	243	23	accounting	accounting	NOUN
asfbr-505	243	24	information	information	NOUN
asfbr-505	243	25	in	in	ADP
asfbr-505	243	26	some	some	DET
asfbr-505	243	27	countries	country	NOUN
asfbr-505	243	28	,	,	PUNCT
asfbr-505	243	29	thereby	thereby	ADV
asfbr-505	243	30	increasing	increase	VERB
asfbr-505	243	31	its	its	PRON
asfbr-505	243	32	usefulness	usefulness	NOUN
asfbr-505	243	33	to	to	ADP
asfbr-505	243	34	stakeholders	stakeholder	NOUN
asfbr-505	243	35	and	and	CCONJ
asfbr-505	243	36	recommends	recommend	VERB
asfbr-505	243	37	that	that	SCONJ
asfbr-505	243	38	financial	financial	ADJ
asfbr-505	243	39	reporting	reporting	NOUN
asfbr-505	243	40	council	council	PROPN
asfbr-505	243	41	of	of	ADP
asfbr-505	243	42	nigeria	nigeria	PROPN
asfbr-505	243	43	and	and	CCONJ
asfbr-505	243	44	other	other	ADJ
asfbr-505	243	45	accounting	accounting	NOUN
asfbr-505	243	46	standards	standard	NOUN
asfbr-505	243	47	setters	setter	NOUN
asfbr-505	243	48	should	should	AUX
asfbr-505	243	49	incorporate	incorporate	VERB
asfbr-505	243	50	more	more	ADJ
asfbr-505	243	51	measures	measure	NOUN
asfbr-505	243	52	to	to	PART
asfbr-505	243	53	enhance	enhance	VERB
asfbr-505	243	54	the	the	DET
asfbr-505	243	55	quality	quality	NOUN
asfbr-505	243	56	of	of	ADP
asfbr-505	243	57	the	the	DET
asfbr-505	243	58	financial	financial	ADJ
asfbr-505	243	59	reporting	reporting	NOUN
asfbr-505	243	60	in	in	ADP
asfbr-505	243	61	order	order	NOUN
asfbr-505	243	62	to	to	PART
asfbr-505	243	63	increase	increase	VERB
asfbr-505	243	64	the	the	DET
asfbr-505	243	65	value	value	NOUN
asfbr-505	243	66	relevance	relevance	NOUN
asfbr-505	243	67	of	of	ADP
asfbr-505	243	68	financial	financial	ADJ
asfbr-505	243	69	statements	statement	NOUN
asfbr-505	243	70	.	.	PUNCT
asfbr-505	244	1	olawale	olawale	NOUN
asfbr-505	244	2	(	(	PUNCT
asfbr-505	244	3	2014	2014	NUM
asfbr-505	244	4	)	)	PUNCT
asfbr-505	244	5	examined	examine	VERB
asfbr-505	244	6	the	the	DET
asfbr-505	244	7	impact	impact	NOUN
asfbr-505	244	8	of	of	ADP
asfbr-505	244	9	international	international	ADJ
asfbr-505	244	10	financial	financial	ADJ
asfbr-505	244	11	reporting	reporting	NOUN
asfbr-505	244	12	standard	standard	PROPN
asfbr-505	244	13	(	(	PUNCT
asfbr-505	244	14	ifrs	ifrs	PROPN
asfbr-505	244	15	)	)	PUNCT
asfbr-505	244	16	adoption	adoption	NOUN
asfbr-505	244	17	on	on	ADP
asfbr-505	244	18	banks	bank	NOUN
asfbr-505	244	19	performance	performance	NOUN
asfbr-505	244	20	in	in	ADP
asfbr-505	244	21	nigeria	nigeria	PROPN
asfbr-505	244	22	.	.	PUNCT
asfbr-505	245	1	the	the	DET
asfbr-505	245	2	study	study	NOUN
asfbr-505	245	3	is	be	AUX
asfbr-505	245	4	based	base	VERB
asfbr-505	245	5	on	on	ADP
asfbr-505	245	6	the	the	DET
asfbr-505	245	7	appraisal	appraisal	NOUN
asfbr-505	245	8	of	of	ADP
asfbr-505	245	9	ifrs	ifrs	NOUN
asfbr-505	245	10	compliance	compliance	NOUN
asfbr-505	245	11	and	and	CCONJ
asfbr-505	245	12	adoption	adoption	NOUN
asfbr-505	245	13	.	.	PUNCT
asfbr-505	246	1	both	both	DET
asfbr-505	246	2	primary	primary	ADJ
asfbr-505	246	3	and	and	CCONJ
asfbr-505	246	4	secondary	secondary	ADJ
asfbr-505	246	5	data	datum	NOUN
asfbr-505	246	6	were	be	AUX
asfbr-505	246	7	used	use	VERB
asfbr-505	246	8	in	in	ADP
asfbr-505	246	9	this	this	DET
asfbr-505	246	10	study	study	NOUN
asfbr-505	246	11	.	.	PUNCT
asfbr-505	247	1	the	the	DET
asfbr-505	247	2	result	result	NOUN
asfbr-505	247	3	of	of	ADP
asfbr-505	247	4	the	the	DET
asfbr-505	247	5	analysis	analysis	NOUN
asfbr-505	247	6	showed	show	VERB
asfbr-505	247	7	that	that	SCONJ
asfbr-505	247	8	adoption	adoption	NOUN
asfbr-505	247	9	of	of	ADP
asfbr-505	247	10	ifrs	ifrs	PROPN
asfbr-505	247	11	significantly	significantly	ADV
asfbr-505	247	12	influenced	influence	VERB
asfbr-505	247	13	financial	financial	ADJ
asfbr-505	247	14	reporting	reporting	NOUN
asfbr-505	247	15	of	of	ADP
asfbr-505	247	16	banks	bank	NOUN
asfbr-505	247	17	in	in	ADP
asfbr-505	247	18	nigeria	nigeria	PROPN
asfbr-505	247	19	and	and	CCONJ
asfbr-505	247	20	that	that	SCONJ
asfbr-505	247	21	there	there	PRON
asfbr-505	247	22	is	be	VERB
asfbr-505	247	23	significant	significant	ADJ
asfbr-505	247	24	relationship	relationship	NOUN
asfbr-505	247	25	between	between	ADP
asfbr-505	247	26	ifrs	ifrs	PROPN
asfbr-505	247	27	and	and	CCONJ
asfbr-505	247	28	banks	bank	NOUN
asfbr-505	247	29	performance	performance	NOUN
asfbr-505	247	30	in	in	ADP
asfbr-505	247	31	nigeria	nigeria	PROPN
asfbr-505	247	32	.	.	PUNCT
asfbr-505	248	1	tsalavoutas	tsalavoutas	PROPN
asfbr-505	248	2	,	,	PUNCT
asfbr-505	248	3	andre	andre	PROPN
asfbr-505	248	4	,	,	PUNCT
asfbr-505	248	5	and	and	CCONJ
asfbr-505	248	6	evans	evan	NOUN
asfbr-505	248	7	,	,	PUNCT
asfbr-505	248	8	(	(	PUNCT
asfbr-505	248	9	2012	2012	NUM
asfbr-505	248	10	)	)	PUNCT
asfbr-505	248	11	examined	examine	VERB
asfbr-505	248	12	the	the	DET
asfbr-505	248	13	combined	combine	VERB
asfbr-505	248	14	value	value	NOUN
asfbr-505	248	15	relevance	relevance	NOUN
asfbr-505	248	16	of	of	ADP
asfbr-505	248	17	book	book	NOUN
asfbr-505	248	18	value	value	NOUN
asfbr-505	248	19	of	of	ADP
asfbr-505	248	20	equity	equity	NOUN
asfbr-505	248	21	and	and	CCONJ
asfbr-505	248	22	net	net	ADJ
asfbr-505	248	23	income	income	NOUN
asfbr-505	248	24	before	before	ADP
asfbr-505	248	25	and	and	CCONJ
asfbr-505	248	26	after	after	ADP
asfbr-505	248	27	the	the	DET
asfbr-505	248	28	mandatory	mandatory	ADJ
asfbr-505	248	29	transition	transition	NOUN
asfbr-505	248	30	to	to	ADP
asfbr-505	248	31	ifrs	ifrs	PROPN
asfbr-505	248	32	in	in	ADP
asfbr-505	248	33	greece	greece	PROPN
asfbr-505	248	34	.	.	PUNCT
asfbr-505	249	1	contrary	contrary	ADJ
asfbr-505	249	2	to	to	ADP
asfbr-505	249	3	their	their	PRON
asfbr-505	249	4	expectations	expectation	NOUN
asfbr-505	249	5	,	,	PUNCT
asfbr-505	249	6	they	they	PRON
asfbr-505	249	7	find	find	VERB
asfbr-505	249	8	no	no	DET
asfbr-505	249	9	significant	significant	ADJ
asfbr-505	249	10	change	change	NOUN
asfbr-505	249	11	in	in	ADP
asfbr-505	249	12	the	the	DET
asfbr-505	249	13	explanatory	explanatory	ADJ
asfbr-505	249	14	power	power	NOUN
asfbr-505	249	15	of	of	ADP
asfbr-505	249	16	value	value	NOUN
asfbr-505	249	17	relevance	relevance	NOUN
asfbr-505	249	18	regressions	regression	NOUN
asfbr-505	249	19	between	between	ADP
asfbr-505	249	20	the	the	DET
asfbr-505	249	21	two	two	NUM
asfbr-505	249	22	periods	period	NOUN
asfbr-505	249	23	.	.	PUNCT
asfbr-505	250	1	the	the	DET
asfbr-505	250	2	coefficients	coefficient	NOUN
asfbr-505	250	3	on	on	ADP
asfbr-505	250	4	book	book	NOUN
asfbr-505	250	5	value	value	NOUN
asfbr-505	250	6	of	of	ADP
asfbr-505	250	7	equity	equity	NOUN
asfbr-505	250	8	and	and	CCONJ
asfbr-505	250	9	net	net	ADJ
asfbr-505	250	10	income	income	NOUN
asfbr-505	250	11	are	be	AUX
asfbr-505	250	12	positive	positive	ADJ
asfbr-505	250	13	and	and	CCONJ
asfbr-505	250	14	significant	significant	ADJ
asfbr-505	250	15	in	in	ADP
asfbr-505	250	16	both	both	CCONJ
asfbr-505	250	17	the	the	DET
asfbr-505	250	18	pre	pre	NOUN
asfbr-505	250	19	-	-	ADJ
asfbr-505	250	20	ifrs	ifrs	ADJ
asfbr-505	250	21	and	and	CCONJ
asfbr-505	250	22	post	post	ADJ
asfbr-505	250	23	-	-	ADJ
asfbr-505	250	24	ifrs	ifrs	ADJ
asfbr-505	250	25	periods	period	NOUN
asfbr-505	250	26	.	.	PUNCT
asfbr-505	251	1	3	3	X
asfbr-505	251	2	.	.	X
asfbr-505	251	3	methodology	methodology	NOUN
asfbr-505	251	4	this	this	DET
asfbr-505	251	5	study	study	NOUN
asfbr-505	251	6	used	use	VERB
asfbr-505	251	7	correlation	correlation	NOUN
asfbr-505	251	8	and	and	CCONJ
asfbr-505	251	9	ex	ex	NOUN
asfbr-505	251	10	-	-	ADJ
asfbr-505	251	11	post	post	ADJ
asfbr-505	251	12	facto	facto	X
asfbr-505	251	13	research	research	NOUN
asfbr-505	251	14	design	design	NOUN
asfbr-505	251	15	to	to	PART
asfbr-505	251	16	examine	examine	VERB
asfbr-505	251	17	the	the	DET
asfbr-505	251	18	effect	effect	NOUN
asfbr-505	251	19	of	of	ADP
asfbr-505	251	20	accounting	account	VERB
asfbr-505	251	21	information	information	NOUN
asfbr-505	251	22	on	on	ADP
asfbr-505	251	23	market	market	NOUN
asfbr-505	251	24	value	value	NOUN
asfbr-505	251	25	of	of	ADP
asfbr-505	251	26	quoted	quote	VERB
asfbr-505	251	27	in	in	ADP
asfbr-505	251	28	nigeria	nigeria	PROPN
asfbr-505	251	29	.	.	PUNCT
asfbr-505	252	1	the	the	DET
asfbr-505	252	2	population	population	NOUN
asfbr-505	252	3	of	of	ADP
asfbr-505	252	4	this	this	DET
asfbr-505	252	5	study	study	NOUN
asfbr-505	252	6	consists	consist	VERB
asfbr-505	252	7	of	of	ADP
asfbr-505	252	8	all	all	DET
asfbr-505	252	9	the	the	DET
asfbr-505	252	10	listed	list	VERB
asfbr-505	252	11	manufacturing	manufacturing	NOUN
asfbr-505	252	12	firms	firm	NOUN
asfbr-505	252	13	on	on	ADP
asfbr-505	252	14	the	the	DET
asfbr-505	252	15	nigerian	nigerian	ADJ
asfbr-505	252	16	stock	stock	NOUN
asfbr-505	252	17	exchange	exchange	PROPN
asfbr-505	252	18	and	and	CCONJ
asfbr-505	252	19	have	have	VERB
asfbr-505	252	20	complete	complete	ADJ
asfbr-505	252	21	financial	financial	ADJ
asfbr-505	252	22	records	record	NOUN
asfbr-505	252	23	on	on	ADP
asfbr-505	252	24	their	their	PRON
asfbr-505	252	25	websites	website	NOUN
asfbr-505	252	26	or	or	CCONJ
asfbr-505	252	27	nigerian	nigerian	ADJ
asfbr-505	252	28	stock	stock	NOUN
asfbr-505	252	29	exchange	exchange	NOUN
asfbr-505	252	30	for	for	ADP
asfbr-505	252	31	the	the	DET
asfbr-505	252	32	period	period	NOUN
asfbr-505	252	33	of	of	ADP
asfbr-505	252	34	2008	2008	NUM
asfbr-505	252	35	–	–	PUNCT
asfbr-505	252	36	2017	2017	NUM
asfbr-505	252	37	.	.	PUNCT
asfbr-505	253	1	the	the	DET
asfbr-505	253	2	data	datum	NOUN
asfbr-505	253	3	was	be	AUX
asfbr-505	253	4	obtained	obtain	VERB
asfbr-505	253	5	from	from	ADP
asfbr-505	253	6	the	the	DET
asfbr-505	253	7	annual	annual	ADJ
asfbr-505	253	8	reports	report	NOUN
asfbr-505	253	9	and	and	CCONJ
asfbr-505	253	10	accounts	account	NOUN
asfbr-505	253	11	of	of	ADP
asfbr-505	253	12	manufacturing	manufacturing	NOUN
asfbr-505	253	13	firms	firm	NOUN
asfbr-505	253	14	.	.	PUNCT
asfbr-505	254	1	model	model	NOUN
asfbr-505	254	2	specification	specification	NOUN
asfbr-505	254	3	in	in	ADP
asfbr-505	254	4	order	order	NOUN
asfbr-505	254	5	to	to	PART
asfbr-505	254	6	achieve	achieve	VERB
asfbr-505	254	7	the	the	DET
asfbr-505	254	8	objectives	objective	NOUN
asfbr-505	254	9	of	of	ADP
asfbr-505	254	10	this	this	DET
asfbr-505	254	11	study	study	NOUN
asfbr-505	254	12	and	and	CCONJ
asfbr-505	254	13	test	test	NOUN
asfbr-505	254	14	of	of	ADP
asfbr-505	254	15	the	the	DET
asfbr-505	254	16	hypotheses	hypothesis	NOUN
asfbr-505	254	17	,	,	PUNCT
asfbr-505	254	18	a	a	DET
asfbr-505	254	19	functional	functional	ADJ
asfbr-505	254	20	relationship	relationship	NOUN
asfbr-505	254	21	in	in	ADP
asfbr-505	254	22	form	form	NOUN
asfbr-505	254	23	of	of	ADP
asfbr-505	254	24	multiple	multiple	ADJ
asfbr-505	254	25	linear	linear	ADJ
asfbr-505	254	26	regression	regression	NOUN
asfbr-505	254	27	model	model	NOUN
asfbr-505	254	28	consisting	consist	VERB
asfbr-505	254	29	of	of	ADP
asfbr-505	254	30	dependent	dependent	ADJ
asfbr-505	254	31	and	and	CCONJ
asfbr-505	254	32	independent	independent	ADJ
asfbr-505	254	33	variables	variable	NOUN
asfbr-505	254	34	will	will	AUX
asfbr-505	254	35	be	be	AUX
asfbr-505	254	36	formulated	formulate	VERB
asfbr-505	254	37	.	.	PUNCT
asfbr-505	255	1	the	the	DET
asfbr-505	255	2	regression	regression	NOUN
asfbr-505	255	3	models	model	NOUN
asfbr-505	255	4	are	be	AUX
asfbr-505	255	5	presented	present	VERB
asfbr-505	255	6	as	as	SCONJ
asfbr-505	255	7	follows	follow	VERB
asfbr-505	255	8	;	;	PUNCT
asfbr-505	255	9	pooled	pool	VERB
asfbr-505	255	10	regression	regression	NOUN
asfbr-505	255	11	specification	specification	NOUN
asfbr-505	255	12	itititit	itititit	NOUN
asfbr-505	255	13	dpsderatomv	dpsderatomv	NOUN
asfbr-505	255	14			NUM
asfbr-505	255	15			NOUN
asfbr-505	255	16	3210	3210	NUM
asfbr-505	255	17	1	1	NUM
asfbr-505	255	18	fixed	fix	VERB
asfbr-505	255	19	effect	effect	NOUN
asfbr-505	255	20	model	model	NOUN
asfbr-505	255	21	specification	specification	NOUN
asfbr-505	255	22	𝑀𝑉	𝑀𝑉	PROPN
asfbr-505	255	23	=	=	SYM
asfbr-505	255	24	𝛼0	𝛼0	PROPN
asfbr-505	255	25	+	+	CCONJ
asfbr-505	255	26	𝛼1𝐴𝑇𝑂	𝛼1𝐴𝑇𝑂	X
asfbr-505	255	27	+	+	CCONJ
asfbr-505	255	28	𝛼2𝐷𝐸𝑅	𝛼2𝐷𝐸𝑅	NUM
asfbr-505	255	29	+	+	CCONJ
asfbr-505	255	30	𝛼3𝐷𝑃𝑆	𝛼3𝐷𝑃𝑆	NUM
asfbr-505	255	31	+	+	NOUN
asfbr-505	255	32	∑	∑	X
asfbr-505	255	33	=	=	ADJ
asfbr-505	255	34	3𝑖	3𝑖	NUM
asfbr-505	255	35	1𝛼𝑖𝑖𝑑𝑢𝑚𝜀1𝑖𝑡	1𝛼𝑖𝑖𝑑𝑢𝑚𝜀1𝑖𝑡	NUM
asfbr-505	255	36	2	2	NUM
asfbr-505	255	37	random	random	ADJ
asfbr-505	255	38	effect	effect	NOUN
asfbr-505	255	39	model	model	NOUN
asfbr-505	255	40	specification	specification	NOUN
asfbr-505	255	41	𝑀𝑉	𝑀𝑉	PROPN
asfbr-505	255	42	=	=	SYM
asfbr-505	255	43	𝛼0	𝛼0	PROPN
asfbr-505	255	44	+	+	CCONJ
asfbr-505	255	45	𝛼1𝐴𝑇𝑂	𝛼1𝐴𝑇𝑂	X
asfbr-505	255	46	+	+	CCONJ
asfbr-505	255	47	𝛼2𝐷𝐸𝑅	𝛼2𝐷𝐸𝑅	NUM
asfbr-505	255	48	+	+	CCONJ
asfbr-505	255	49	𝛼3𝐷𝑃𝑆	𝛼3𝐷𝑃𝑆	NUM
asfbr-505	255	50	+	+	CCONJ
asfbr-505	255	51	𝜇𝑖	𝜇𝑖	ADP
asfbr-505	255	52	+	+	NOUN
asfbr-505	255	53	𝜀1𝑖𝑡	𝜀1𝑖𝑡	NOUN
asfbr-505	255	54	3	3	NUM
asfbr-505	256	1	where	where	SCONJ
asfbr-505	256	2	:	:	PUNCT
asfbr-505	256	3	mv	mv	PROPN
asfbr-505	256	4	=	=	NOUN
asfbr-505	256	5	market	market	NOUN
asfbr-505	256	6	value	value	NOUN
asfbr-505	256	7	of	of	ADP
asfbr-505	256	8	nigeria	nigeria	PROPN
asfbr-505	256	9	quoted	quote	VERB
asfbr-505	256	10	manufacturing	manufacturing	NOUN
asfbr-505	256	11	firms	firm	NOUN
asfbr-505	256	12	.	.	PUNCT
asfbr-505	257	1	0	0	NOUN
asfbr-505	257	2	=	=	PUNCT
asfbr-505	257	3	regression	regression	NOUN
asfbr-505	257	4	intercept	intercept	NOUN
asfbr-505	257	5	ato	ato	NOUN
asfbr-505	257	6	=	=	NOUN
asfbr-505	257	7	assets	asset	NOUN
asfbr-505	257	8	turnover	turnover	NOUN
asfbr-505	257	9	ratio	ratio	NOUN
asfbr-505	257	10	der	der	NOUN
asfbr-505	257	11	=	=	PROPN
asfbr-505	257	12	debt	debt	NOUN
asfbr-505	257	13	equity	equity	NOUN
asfbr-505	257	14	ratio	ratio	NOUN
asfbr-505	257	15	copyright	copyright	NOUN
asfbr-505	257	16	©	©	PROPN
asfbr-505	257	17	cc	cc	PROPN
asfbr-505	257	18	-	-	PUNCT
asfbr-505	257	19	by	by	ADP
asfbr-505	257	20	-	-	PUNCT
asfbr-505	257	21	nc	nc	PROPN
asfbr-505	257	22	2020	2020	NUM
asfbr-505	257	23	,	,	PUNCT
asfbr-505	257	24	cribfb	cribfb	VERB
asfbr-505	258	1	|	|	ADV
asfbr-505	258	2	asfbr	asfbr	NOUN
asfbr-505	258	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	258	4	asian	asian	ADJ
asfbr-505	258	5	finance	finance	PROPN
asfbr-505	258	6	&	&	CCONJ
asfbr-505	258	7	banking	banking	PROPN
asfbr-505	258	8	review	review	PROPN
asfbr-505	258	9	vol	vol	NOUN
asfbr-505	258	10	.	.	PROPN
asfbr-505	259	1	4	4	NUM
asfbr-505	259	2	,	,	PUNCT
asfbr-505	259	3	no	no	INTJ
asfbr-505	259	4	.	.	NOUN
asfbr-505	259	5	1	1	NUM
asfbr-505	259	6	;	;	PUNCT
asfbr-505	259	7	2020	2020	NUM
asfbr-505	259	8	9	9	NUM
asfbr-505	259	9	dps	dps	NOUN
asfbr-505	259	10	=	=	SYM
asfbr-505	259	11	dividend	dividend	NOUN
asfbr-505	259	12	per	per	ADP
asfbr-505	259	13	share	share	NOUN
asfbr-505	259	14			NOUN
asfbr-505	259	15	=	=	NOUN
asfbr-505	259	16	error	error	NOUN
asfbr-505	259	17	term	term	NOUN
asfbr-505	259	18	a	a	PRON
asfbr-505	259	19	-	-	PUNCT
asfbr-505	259	20	priori	priori	ADJ
asfbr-505	259	21	expectation	expectation	NOUN
asfbr-505	259	22	of	of	ADP
asfbr-505	259	23	the	the	DET
asfbr-505	259	24	result	result	NOUN
asfbr-505	259	25	the	the	DET
asfbr-505	259	26	explanatory	explanatory	ADJ
asfbr-505	259	27	variables	variable	NOUN
asfbr-505	259	28	are	be	AUX
asfbr-505	259	29	expected	expect	VERB
asfbr-505	259	30	to	to	PART
asfbr-505	259	31	have	have	VERB
asfbr-505	259	32	positive	positive	ADJ
asfbr-505	259	33	and	and	CCONJ
asfbr-505	259	34	direct	direct	ADJ
asfbr-505	259	35	effects	effect	NOUN
asfbr-505	259	36	on	on	ADP
asfbr-505	259	37	the	the	DET
asfbr-505	259	38	dependent	dependent	ADJ
asfbr-505	259	39	variables	variable	NOUN
asfbr-505	259	40	.	.	PUNCT
asfbr-505	260	1	that	that	PRON
asfbr-505	260	2	is	be	AUX
asfbr-505	260	3	a	a	DET
asfbr-505	260	4	unit	unit	NOUN
asfbr-505	260	5	increase	increase	NOUN
asfbr-505	260	6	in	in	ADP
asfbr-505	260	7	any	any	PRON
asfbr-505	260	8	of	of	ADP
asfbr-505	260	9	the	the	DET
asfbr-505	260	10	variables	variable	NOUN
asfbr-505	260	11	is	be	AUX
asfbr-505	260	12	expected	expect	VERB
asfbr-505	260	13	to	to	PART
asfbr-505	260	14	increase	increase	VERB
asfbr-505	260	15	market	market	NOUN
asfbr-505	260	16	value	value	NOUN
asfbr-505	260	17	.	.	PUNCT
asfbr-505	261	1	this	this	PRON
asfbr-505	261	2	can	can	AUX
asfbr-505	261	3	be	be	AUX
asfbr-505	261	4	express	express	ADJ
asfbr-505	261	5	mathematically	mathematically	ADV
asfbr-505	261	6	as	as	ADP
asfbr-505	261	7			PROPN
asfbr-505	261	8	1	1	NUM
asfbr-505	261	9	,	,	PUNCT
asfbr-505	261	10			PROPN
asfbr-505	261	11	2	2	NUM
asfbr-505	261	12	,	,	PUNCT
asfbr-505	261	13			PROPN
asfbr-505	261	14	3	3	NUM
asfbr-505	261	15	,	,	PUNCT
asfbr-505	261	16	>	>	X
asfbr-505	261	17	0	0	X
asfbr-505	261	18	.	.	PUNCT
asfbr-505	261	19	technique	technique	NOUN
asfbr-505	261	20	for	for	ADP
asfbr-505	261	21	data	datum	NOUN
asfbr-505	261	22	analysis	analysis	NOUN
asfbr-505	261	23	in	in	ADP
asfbr-505	261	24	order	order	NOUN
asfbr-505	261	25	to	to	PART
asfbr-505	261	26	determine	determine	VERB
asfbr-505	261	27	the	the	DET
asfbr-505	261	28	best	good	ADJ
asfbr-505	261	29	choice	choice	NOUN
asfbr-505	261	30	of	of	ADP
asfbr-505	261	31	analysis	analysis	NOUN
asfbr-505	261	32	technique	technique	NOUN
asfbr-505	261	33	,	,	PUNCT
asfbr-505	261	34	the	the	DET
asfbr-505	261	35	study	study	NOUN
asfbr-505	261	36	run	run	VERB
asfbr-505	261	37	three	three	NUM
asfbr-505	261	38	types	type	NOUN
asfbr-505	261	39	of	of	ADP
asfbr-505	261	40	regression	regression	NOUN
asfbr-505	261	41	;	;	PUNCT
asfbr-505	261	42	ordinary	ordinary	ADJ
asfbr-505	261	43	least	least	ADJ
asfbr-505	261	44	square	square	ADJ
asfbr-505	261	45	(	(	PUNCT
asfbr-505	261	46	ols	ol	NOUN
asfbr-505	261	47	)	)	PUNCT
asfbr-505	261	48	,	,	PUNCT
asfbr-505	261	49	fixed	fix	VERB
asfbr-505	261	50	effect	effect	NOUN
asfbr-505	261	51	and	and	CCONJ
asfbr-505	261	52	random	random	ADJ
asfbr-505	261	53	effect	effect	NOUN
asfbr-505	261	54	regression	regression	NOUN
asfbr-505	261	55	.	.	PUNCT
asfbr-505	262	1	all	all	DET
asfbr-505	262	2	these	these	DET
asfbr-505	262	3	method	method	NOUN
asfbr-505	262	4	have	have	VERB
asfbr-505	262	5	various	various	ADJ
asfbr-505	262	6	assumptions	assumption	NOUN
asfbr-505	262	7	and	and	CCONJ
asfbr-505	262	8	conditions	condition	NOUN
asfbr-505	262	9	that	that	PRON
asfbr-505	262	10	must	must	AUX
asfbr-505	262	11	be	be	AUX
asfbr-505	262	12	fulfilled	fulfil	VERB
asfbr-505	262	13	in	in	ADP
asfbr-505	262	14	order	order	NOUN
asfbr-505	262	15	to	to	PART
asfbr-505	262	16	achieve	achieve	VERB
asfbr-505	262	17	efficient	efficient	ADJ
asfbr-505	262	18	estimates	estimate	NOUN
asfbr-505	262	19	.	.	PUNCT
asfbr-505	263	1	however	however	ADV
asfbr-505	263	2	,	,	PUNCT
asfbr-505	263	3	the	the	DET
asfbr-505	263	4	best	good	ADJ
asfbr-505	263	5	techniques	technique	NOUN
asfbr-505	263	6	will	will	AUX
asfbr-505	263	7	be	be	AUX
asfbr-505	263	8	decided	decide	VERB
asfbr-505	263	9	by	by	ADP
asfbr-505	263	10	the	the	DET
asfbr-505	263	11	hausman	hausman	PROPN
asfbr-505	263	12	specification	specification	PROPN
asfbr-505	263	13	test	test	NOUN
asfbr-505	263	14	(	(	PUNCT
asfbr-505	263	15	either	either	CCONJ
asfbr-505	263	16	fixed	fix	VERB
asfbr-505	263	17	effect	effect	NOUN
asfbr-505	263	18	or	or	CCONJ
asfbr-505	263	19	random	random	ADJ
asfbr-505	263	20	effect	effect	NOUN
asfbr-505	263	21	regression	regression	NOUN
asfbr-505	263	22	)	)	PUNCT
asfbr-505	263	23	and	and	CCONJ
asfbr-505	263	24	lagrangian	lagrangian	ADJ
asfbr-505	263	25	multpiplier	multpiplier	NOUN
asfbr-505	263	26	test	test	NOUN
asfbr-505	263	27	(	(	PUNCT
asfbr-505	263	28	either	either	CCONJ
asfbr-505	263	29	random	random	ADJ
asfbr-505	263	30	effect	effect	NOUN
asfbr-505	263	31	or	or	CCONJ
asfbr-505	263	32	ols	ol	NOUN
asfbr-505	263	33	)	)	PUNCT
asfbr-505	263	34	.	.	PUNCT
asfbr-505	264	1	the	the	DET
asfbr-505	264	2	random	random	ADJ
asfbr-505	264	3	effect	effect	NOUN
asfbr-505	264	4	has	have	VERB
asfbr-505	264	5	the	the	DET
asfbr-505	264	6	advantage	advantage	NOUN
asfbr-505	264	7	of	of	ADP
asfbr-505	264	8	accounting	account	VERB
asfbr-505	264	9	for	for	ADP
asfbr-505	264	10	the	the	DET
asfbr-505	264	11	panel	panel	NOUN
asfbr-505	264	12	effect	effect	NOUN
asfbr-505	264	13	in	in	ADP
asfbr-505	264	14	the	the	DET
asfbr-505	264	15	data	datum	NOUN
asfbr-505	264	16	as	as	SCONJ
asfbr-505	264	17	opposed	oppose	VERB
asfbr-505	264	18	to	to	ADP
asfbr-505	264	19	ols	ol	NOUN
asfbr-505	264	20	,	,	PUNCT
asfbr-505	264	21	which	which	PRON
asfbr-505	264	22	pools	pool	VERB
asfbr-505	264	23	the	the	DET
asfbr-505	264	24	data	datum	NOUN
asfbr-505	264	25	and	and	CCONJ
asfbr-505	264	26	treats	treat	VERB
asfbr-505	264	27	it	it	PRON
asfbr-505	264	28	as	as	SCONJ
asfbr-505	264	29	if	if	SCONJ
asfbr-505	264	30	it	it	PRON
asfbr-505	264	31	were	be	AUX
asfbr-505	264	32	obtained	obtain	VERB
asfbr-505	264	33	from	from	ADP
asfbr-505	264	34	a	a	DET
asfbr-505	264	35	single	single	ADJ
asfbr-505	264	36	entity	entity	NOUN
asfbr-505	264	37	.	.	PUNCT
asfbr-505	265	1	in	in	ADP
asfbr-505	265	2	order	order	NOUN
asfbr-505	265	3	to	to	PART
asfbr-505	265	4	achieve	achieve	VERB
asfbr-505	265	5	reliability	reliability	NOUN
asfbr-505	265	6	of	of	ADP
asfbr-505	265	7	the	the	DET
asfbr-505	265	8	result	result	NOUN
asfbr-505	265	9	,	,	PUNCT
asfbr-505	265	10	robustness	robustness	NOUN
asfbr-505	265	11	tests	test	NOUN
asfbr-505	265	12	like	like	ADP
asfbr-505	265	13	multicolinearity	multicolinearity	NOUN
asfbr-505	265	14	test	test	NOUN
asfbr-505	265	15	,	,	PUNCT
asfbr-505	265	16	hausman	hausman	ADJ
asfbr-505	265	17	test	test	NOUN
asfbr-505	265	18	,	,	PUNCT
asfbr-505	265	19	lagrangian	lagrangian	ADJ
asfbr-505	265	20	multiplier	multipli	ADJ
asfbr-505	265	21	test	test	NOUN
asfbr-505	265	22	for	for	ADP
asfbr-505	265	23	random	random	ADJ
asfbr-505	265	24	effect	effect	NOUN
asfbr-505	265	25	and	and	CCONJ
asfbr-505	265	26	heteroscedasticity	heteroscedasticity	NOUN
asfbr-505	265	27	test	test	NOUN
asfbr-505	265	28	will	will	AUX
asfbr-505	265	29	be	be	AUX
asfbr-505	265	30	conducted(gujirati	conducted(gujirati	PROPN
asfbr-505	265	31	,	,	PUNCT
asfbr-505	265	32	2003	2003	NUM
asfbr-505	265	33	)	)	PUNCT
asfbr-505	265	34	.	.	PUNCT
asfbr-505	266	1	t	t	X
asfbr-505	266	2	-	-	PUNCT
asfbr-505	266	3	test	test	NOUN
asfbr-505	266	4	the	the	DET
asfbr-505	266	5	t	t	NOUN
asfbr-505	266	6	-	-	PUNCT
asfbr-505	266	7	test	test	NOUN
asfbr-505	266	8	was	be	AUX
asfbr-505	266	9	used	use	VERB
asfbr-505	266	10	to	to	PART
asfbr-505	266	11	test	test	VERB
asfbr-505	266	12	the	the	DET
asfbr-505	266	13	hypothesis	hypothesis	NOUN
asfbr-505	266	14	that	that	PRON
asfbr-505	266	15	a	a	DET
asfbr-505	266	16	particular	particular	ADJ
asfbr-505	266	17	coefficient	coefficient	NOUN
asfbr-505	266	18	is	be	AUX
asfbr-505	266	19	significantly	significantly	ADV
asfbr-505	266	20	different	different	ADJ
asfbr-505	266	21	from	from	ADP
asfbr-505	266	22	zero	zero	NUM
asfbr-505	266	23	or	or	CCONJ
asfbr-505	266	24	whether	whether	SCONJ
asfbr-505	266	25	the	the	DET
asfbr-505	266	26	estimated	estimate	VERB
asfbr-505	266	27	coefficient	coefficient	NOUN
asfbr-505	266	28	value	value	NOUN
asfbr-505	266	29	occurred	occur	VERB
asfbr-505	266	30	by	by	ADP
asfbr-505	266	31	chance	chance	NOUN
asfbr-505	266	32	in	in	ADP
asfbr-505	266	33	equation	equation	NOUN
asfbr-505	266	34	(	(	PUNCT
asfbr-505	266	35	2	2	NUM
asfbr-505	266	36	)	)	PUNCT
asfbr-505	266	37	.	.	PUNCT
asfbr-505	267	1	the	the	DET
asfbr-505	267	2	tests	test	NOUN
asfbr-505	267	3	were	be	AUX
asfbr-505	267	4	performed	perform	VERB
asfbr-505	267	5	at	at	ADP
asfbr-505	267	6	both	both	PRON
asfbr-505	267	7	95	95	NUM
asfbr-505	267	8	%	%	NOUN
asfbr-505	267	9	and	and	CCONJ
asfbr-505	267	10	99	99	NUM
asfbr-505	267	11	%	%	NOUN
asfbr-505	267	12	levels	level	NOUN
asfbr-505	267	13	of	of	ADP
asfbr-505	267	14	confidence	confidence	NOUN
asfbr-505	267	15	.	.	PUNCT
asfbr-505	268	1	f	f	X
asfbr-505	268	2	-	-	PUNCT
asfbr-505	268	3	test	test	VERB
asfbr-505	268	4	the	the	DET
asfbr-505	268	5	f	f	NOUN
asfbr-505	268	6	-	-	PUNCT
asfbr-505	268	7	statistic	statistic	NOUN
asfbr-505	268	8	is	be	AUX
asfbr-505	268	9	important	important	ADJ
asfbr-505	268	10	to	to	PART
asfbr-505	268	11	test	test	VERB
asfbr-505	268	12	the	the	DET
asfbr-505	268	13	hypothesis	hypothesis	NOUN
asfbr-505	268	14	that	that	PRON
asfbr-505	268	15	the	the	DET
asfbr-505	268	16	whole	whole	ADJ
asfbr-505	268	17	relationship	relationship	NOUN
asfbr-505	268	18	provided	provide	VERB
asfbr-505	268	19	by	by	ADP
asfbr-505	268	20	the	the	DET
asfbr-505	268	21	equation	equation	NOUN
asfbr-505	268	22	(	(	PUNCT
asfbr-505	268	23	2	2	X
asfbr-505	268	24	)	)	PUNCT
asfbr-505	268	25	is	be	AUX
asfbr-505	268	26	significantly	significantly	ADV
asfbr-505	268	27	different	different	ADJ
asfbr-505	268	28	from	from	ADP
asfbr-505	268	29	zero	zero	NUM
asfbr-505	268	30	,	,	PUNCT
asfbr-505	268	31	i.e.	i.e.	X
asfbr-505	268	32	whether	whether	SCONJ
asfbr-505	268	33	the	the	DET
asfbr-505	268	34	independent	independent	ADJ
asfbr-505	268	35	variables	variable	NOUN
asfbr-505	268	36	’	'	PUNCT
asfbr-505	268	37	characteristics	characteristic	NOUN
asfbr-505	268	38	scores	score	NOUN
asfbr-505	268	39	explain	explain	VERB
asfbr-505	268	40	the	the	DET
asfbr-505	268	41	variation	variation	NOUN
asfbr-505	268	42	in	in	ADP
asfbr-505	268	43	growth	growth	NOUN
asfbr-505	268	44	indicators	indicator	NOUN
asfbr-505	268	45	for	for	ADP
asfbr-505	268	46	each	each	PRON
asfbr-505	268	47	of	of	ADP
asfbr-505	268	48	the	the	DET
asfbr-505	268	49	individual	individual	ADJ
asfbr-505	268	50	firms	firm	NOUN
asfbr-505	268	51	.	.	PUNCT
asfbr-505	269	1	the	the	DET
asfbr-505	269	2	test	test	NOUN
asfbr-505	269	3	will	will	AUX
asfbr-505	269	4	be	be	AUX
asfbr-505	269	5	performed	perform	VERB
asfbr-505	269	6	at	at	ADP
asfbr-505	269	7	both	both	PRON
asfbr-505	269	8	95	95	NUM
asfbr-505	269	9	%	%	NOUN
asfbr-505	269	10	and	and	CCONJ
asfbr-505	269	11	99	99	NUM
asfbr-505	269	12	%	%	NOUN
asfbr-505	269	13	levels	level	NOUN
asfbr-505	269	14	of	of	ADP
asfbr-505	269	15	confidence	confidence	NOUN
asfbr-505	269	16	.	.	PUNCT
asfbr-505	270	1	r2	r2	PROPN
asfbr-505	270	2	change	change	VERB
asfbr-505	270	3	the	the	DET
asfbr-505	270	4	r	r	NOUN
asfbr-505	270	5	-	-	PUNCT
asfbr-505	270	6	squared	square	VERB
asfbr-505	270	7	(	(	PUNCT
asfbr-505	270	8	r2	r2	PROPN
asfbr-505	270	9	)	)	PUNCT
asfbr-505	270	10	value	value	NOUN
asfbr-505	270	11	ranging	range	VERB
asfbr-505	270	12	from	from	ADP
asfbr-505	270	13	‘	'	PUNCT
asfbr-505	270	14	0	0	NOUN
asfbr-505	270	15	’	'	PUNCT
asfbr-505	270	16	to	to	ADP
asfbr-505	270	17	‘	'	PUNCT
asfbr-505	270	18	1	1	NUM
asfbr-505	270	19	’	'	PUNCT
asfbr-505	270	20	or	or	CCONJ
asfbr-505	270	21	the	the	DET
asfbr-505	270	22	‘	'	PUNCT
asfbr-505	270	23	corrected	correct	VERB
asfbr-505	270	24	r	r	NOUN
asfbr-505	270	25	-	-	PUNCT
asfbr-505	270	26	squared	square	VERB
asfbr-505	270	27	’	'	PUNCT
asfbr-505	270	28	(	(	PUNCT
asfbr-505	270	29	r2	r2	PROPN
asfbr-505	270	30	)	)	PUNCT
asfbr-505	270	31	which	which	PRON
asfbr-505	270	32	is	be	AUX
asfbr-505	270	33	adjusted	adjust	VERB
asfbr-505	270	34	for	for	ADP
asfbr-505	270	35	degrees	degree	NOUN
asfbr-505	270	36	of	of	ADP
asfbr-505	270	37	freedom	freedom	NOUN
asfbr-505	270	38	indicates	indicate	VERB
asfbr-505	270	39	the	the	DET
asfbr-505	270	40	explanatory	explanatory	ADJ
asfbr-505	270	41	power	power	NOUN
asfbr-505	270	42	(	(	PUNCT
asfbr-505	270	43	goodness	goodness	NOUN
asfbr-505	270	44	of	of	ADP
asfbr-505	270	45	fit	fit	NOUN
asfbr-505	270	46	)	)	PUNCT
asfbr-505	270	47	of	of	ADP
asfbr-505	270	48	the	the	DET
asfbr-505	270	49	model	model	NOUN
asfbr-505	270	50	.	.	PUNCT
asfbr-505	271	1	4	4	X
asfbr-505	271	2	.	.	NOUN
asfbr-505	271	3	analysis	analysis	NOUN
asfbr-505	271	4	and	and	CCONJ
asfbr-505	271	5	discussion	discussion	NOUN
asfbr-505	271	6	of	of	ADP
asfbr-505	271	7	findings	finding	NOUN
asfbr-505	271	8	table	table	NOUN
asfbr-505	271	9	1	1	NUM
asfbr-505	271	10	:	:	PUNCT
asfbr-505	271	11	test	test	NOUN
asfbr-505	271	12	of	of	ADP
asfbr-505	271	13	fixed	fix	VERB
asfbr-505	271	14	and	and	CCONJ
asfbr-505	271	15	random	random	ADJ
asfbr-505	271	16	effect	effect	NOUN
asfbr-505	271	17	models	model	NOUN
asfbr-505	271	18	redundant	redundant	VERB
asfbr-505	271	19	fixed	fix	VERB
asfbr-505	271	20	effects	effect	NOUN
asfbr-505	271	21	tests	test	VERB
asfbr-505	271	22	effects	effect	NOUN
asfbr-505	271	23	test	test	NOUN
asfbr-505	271	24	statistic	statistic	PROPN
asfbr-505	271	25	d.f	d.f	PROPN
asfbr-505	271	26	.	.	PROPN
asfbr-505	271	27	prob	prob	PROPN
asfbr-505	271	28	.	.	PUNCT
asfbr-505	272	1	cross	cross	NOUN
asfbr-505	272	2	-	-	NOUN
asfbr-505	272	3	section	section	ADJ
asfbr-505	272	4	f	f	PROPN
asfbr-505	272	5	1.529179	1.529179	NUM
asfbr-505	272	6	(	(	PUNCT
asfbr-505	272	7	22,192	22,192	NUM
asfbr-505	272	8	)	)	PUNCT
asfbr-505	272	9	0.0069	0.0069	NUM
asfbr-505	272	10	cross	cross	ADJ
asfbr-505	272	11	-	-	ADJ
asfbr-505	272	12	section	section	ADJ
asfbr-505	272	13	chi	chi	ADJ
asfbr-505	272	14	-	-	PUNCT
asfbr-505	272	15	square	square	ADJ
asfbr-505	272	16	35.681335	35.681335	NUM
asfbr-505	272	17	22	22	NUM
asfbr-505	272	18	0.0636	0.0636	NUM
asfbr-505	272	19	correlated	correlate	VERB
asfbr-505	272	20	random	random	ADJ
asfbr-505	272	21	effects	effect	NOUN
asfbr-505	272	22	hausman	hausman	PROPN
asfbr-505	272	23	test	test	NOUN
asfbr-505	272	24	test	test	NOUN
asfbr-505	272	25	summary	summary	NOUN
asfbr-505	272	26	chi	chi	PROPN
asfbr-505	272	27	-	-	PUNCT
asfbr-505	272	28	sq	sq	PROPN
asfbr-505	272	29	.	.	PROPN
asfbr-505	272	30	statistic	statistic	ADJ
asfbr-505	272	31	chi	chi	PROPN
asfbr-505	272	32	-	-	PUNCT
asfbr-505	272	33	sq	sq	PROPN
asfbr-505	272	34	.	.	PUNCT
asfbr-505	272	35	d.f	d.f	PROPN
asfbr-505	272	36	.	.	PROPN
asfbr-505	272	37	prob	prob	PROPN
asfbr-505	272	38	.	.	PUNCT
asfbr-505	273	1	cross	cross	ADJ
asfbr-505	273	2	-	-	ADJ
asfbr-505	273	3	section	section	ADJ
asfbr-505	273	4	random	random	ADJ
asfbr-505	273	5	7.415428	7.415428	NUM
asfbr-505	273	6	6	6	NUM
asfbr-505	273	7	0.0047	0.0047	NUM
asfbr-505	273	8	source	source	NOUN
asfbr-505	273	9	:	:	PUNCT
asfbr-505	273	10	computed	compute	VERB
asfbr-505	273	11	from	from	ADP
asfbr-505	273	12	e	e	NOUN
asfbr-505	273	13	-	-	NOUN
asfbr-505	273	14	view	view	ADJ
asfbr-505	273	15	windows	window	NOUN
asfbr-505	273	16	9.0	9.0	NUM
asfbr-505	273	17	in	in	ADP
asfbr-505	273	18	testing	test	VERB
asfbr-505	273	19	the	the	DET
asfbr-505	273	20	validity	validity	NOUN
asfbr-505	273	21	of	of	ADP
asfbr-505	273	22	the	the	DET
asfbr-505	273	23	models	model	NOUN
asfbr-505	273	24	,	,	PUNCT
asfbr-505	273	25	the	the	DET
asfbr-505	273	26	fixed	fix	VERB
asfbr-505	273	27	effects	effect	NOUN
asfbr-505	273	28	on	on	ADP
asfbr-505	273	29	the	the	DET
asfbr-505	273	30	cross	cross	NOUN
asfbr-505	273	31	section	section	NOUN
asfbr-505	273	32	redundant	redundant	VERB
asfbr-505	273	33	fixed	fix	VERB
asfbr-505	273	34	effectlikelihood	effectlikelihood	NOUN
asfbr-505	273	35	ratio	ratio	NOUN
asfbr-505	273	36	,	,	PUNCT
asfbr-505	273	37	the	the	DET
asfbr-505	273	38	p	p	NOUN
asfbr-505	273	39	value	value	NOUN
asfbr-505	273	40	is	be	AUX
asfbr-505	273	41	0.000	0.000	NUM
asfbr-505	273	42	indicating	indicate	VERB
asfbr-505	273	43	that	that	SCONJ
asfbr-505	273	44	the	the	DET
asfbr-505	273	45	effects	effect	NOUN
asfbr-505	273	46	are	be	AUX
asfbr-505	273	47	significant	significant	ADJ
asfbr-505	273	48	.	.	PUNCT
asfbr-505	274	1	select	select	VERB
asfbr-505	274	2	the	the	DET
asfbr-505	274	3	random	random	ADJ
asfbr-505	274	4	effect	effect	NOUN
asfbr-505	274	5	and	and	CCONJ
asfbr-505	274	6	perform	perform	VERB
asfbr-505	274	7	the	the	DET
asfbr-505	274	8	correlated	correlate	VERB
asfbr-505	274	9	random	random	ADJ
asfbr-505	274	10	effects	effect	NOUN
asfbr-505	274	11	hausman	hausman	ADJ
asfbr-505	274	12	test	test	NOUN
asfbr-505	274	13	,	,	PUNCT
asfbr-505	274	14	testing	test	VERB
asfbr-505	274	15	the	the	DET
asfbr-505	274	16	random	random	ADJ
asfbr-505	274	17	effects	effect	NOUN
asfbr-505	274	18	model	model	NOUN
asfbr-505	274	19	against	against	ADP
asfbr-505	274	20	the	the	DET
asfbr-505	274	21	fixed	fix	VERB
asfbr-505	274	22	effects	effect	NOUN
asfbr-505	274	23	model	model	NOUN
asfbr-505	274	24	.	.	PUNCT
asfbr-505	275	1	the	the	DET
asfbr-505	275	2	null	null	ADJ
asfbr-505	275	3	hypothesis	hypothesis	NOUN
asfbr-505	275	4	in	in	ADP
asfbr-505	275	5	that	that	DET
asfbr-505	275	6	case	case	NOUN
asfbr-505	275	7	is	be	AUX
asfbr-505	275	8	that	that	SCONJ
asfbr-505	275	9	both	both	DET
asfbr-505	275	10	tests	test	NOUN
asfbr-505	275	11	are	be	AUX
asfbr-505	275	12	consistent	consistent	ADJ
asfbr-505	275	13	estimators	estimator	NOUN
asfbr-505	275	14	and	and	CCONJ
asfbr-505	275	15	the	the	DET
asfbr-505	275	16	random	random	ADJ
asfbr-505	275	17	effects	effect	NOUN
asfbr-505	275	18	model	model	NOUN
asfbr-505	275	19	is	be	AUX
asfbr-505	275	20	efficient	efficient	ADJ
asfbr-505	275	21	.	.	PUNCT
asfbr-505	276	1	under	under	ADP
asfbr-505	276	2	the	the	DET
asfbr-505	276	3	alternative	alternative	ADJ
asfbr-505	276	4	hypothesis	hypothesis	NOUN
asfbr-505	276	5	,	,	PUNCT
asfbr-505	276	6	only	only	ADV
asfbr-505	276	7	the	the	DET
asfbr-505	276	8	fixed	fix	VERB
asfbr-505	276	9	effect	effect	NOUN
asfbr-505	276	10	is	be	AUX
asfbr-505	276	11	consistent	consistent	ADJ
asfbr-505	276	12	.	.	PUNCT
asfbr-505	277	1	since	since	SCONJ
asfbr-505	277	2	the	the	DET
asfbr-505	277	3	pvalue	pvalue	NOUN
asfbr-505	277	4	is	be	AUX
asfbr-505	277	5	0.000	0.000	NUM
asfbr-505	277	6	,	,	PUNCT
asfbr-505	277	7	the	the	DET
asfbr-505	277	8	null	null	ADJ
asfbr-505	277	9	hypothesis	hypothesis	NOUN
asfbr-505	277	10	is	be	AUX
asfbr-505	277	11	rejected	reject	VERB
asfbr-505	277	12	and	and	CCONJ
asfbr-505	277	13	,	,	PUNCT
asfbr-505	277	14	therefore	therefore	ADV
asfbr-505	277	15	,	,	PUNCT
asfbr-505	277	16	the	the	DET
asfbr-505	277	17	fixed	fix	VERB
asfbr-505	277	18	effects	effect	NOUN
asfbr-505	277	19	model	model	NOUN
asfbr-505	277	20	is	be	AUX
asfbr-505	277	21	to	to	PART
asfbr-505	277	22	be	be	AUX
asfbr-505	277	23	preferred	prefer	VERB
asfbr-505	277	24	.	.	PUNCT
asfbr-505	278	1	table	table	NOUN
asfbr-505	278	2	2	2	NUM
asfbr-505	278	3	:	:	PUNCT
asfbr-505	278	4	presentation	presentation	NOUN
asfbr-505	278	5	of	of	ADP
asfbr-505	278	6	formulated	formulate	VERB
asfbr-505	278	7	pooled	pooled	ADJ
asfbr-505	278	8	effect	effect	NOUN
asfbr-505	278	9	model	model	NOUN
asfbr-505	278	10	results	result	VERB
asfbr-505	278	11	variable	variable	ADJ
asfbr-505	278	12	coefficient	coefficient	NOUN
asfbr-505	278	13	std	std	NOUN
asfbr-505	278	14	.	.	NOUN
asfbr-505	278	15	error	error	NOUN
asfbr-505	278	16	t	t	NOUN
asfbr-505	278	17	-	-	PUNCT
asfbr-505	278	18	statistic	statistic	NOUN
asfbr-505	278	19	prob	prob	NOUN
asfbr-505	278	20	.	.	PUNCT
asfbr-505	279	1	der	der	PROPN
asfbr-505	279	2	0.031910	0.031910	PROPN
asfbr-505	279	3	0.020106	0.020106	NUM
asfbr-505	279	4	1.587099	1.587099	NUM
asfbr-505	279	5	0.1140	0.1140	NUM
asfbr-505	279	6	ato	ato	NOUN
asfbr-505	279	7	0.048064	0.048064	NUM
asfbr-505	279	8	0.047975	0.047975	NUM
asfbr-505	279	9	1.001859	1.001859	NUM
asfbr-505	279	10	0.3175	0.3175	NUM
asfbr-505	279	11	bvps	bvps	NOUN
asfbr-505	279	12	-0.061550	-0.061550	NOUN
asfbr-505	279	13	0.067609	0.067609	NUM
asfbr-505	279	14	-0.910373	-0.910373	VERB
asfbr-505	279	15	0.3636	0.3636	NUM
asfbr-505	279	16	c	c	NOUN
asfbr-505	279	17	9.953181	9.953181	NUM
asfbr-505	279	18	1.835172	1.835172	NUM
asfbr-505	279	19	5.423568	5.423568	NUM
asfbr-505	279	20	0.0000	0.0000	NUM
asfbr-505	279	21	r	r	NOUN
asfbr-505	279	22	-	-	PUNCT
asfbr-505	279	23	squared	square	VERB
asfbr-505	279	24	0.086439	0.086439	NUM
asfbr-505	279	25	mean	mean	NOUN
asfbr-505	279	26	dependent	dependent	ADJ
asfbr-505	279	27	var	var	NOUN
asfbr-505	279	28	14.93914	14.93914	NUM
asfbr-505	280	1	adjusted	adjust	VERB
asfbr-505	280	2	r	r	NOUN
asfbr-505	280	3	-	-	PUNCT
asfbr-505	280	4	squared	square	VERB
asfbr-505	280	5	0.074935	0.074935	NUM
asfbr-505	280	6	s.d	s.d	PROPN
asfbr-505	280	7	.	.	PROPN
asfbr-505	280	8	dependent	dependent	ADJ
asfbr-505	280	9	var	var	PROPN
asfbr-505	280	10	2.146708	2.146708	NUM
asfbr-505	280	11	s.e	s.e	PROPN
asfbr-505	280	12	.	.	PROPN
asfbr-505	280	13	of	of	ADP
asfbr-505	280	14	regression	regression	NOUN
asfbr-505	280	15	2.121677	2.121677	NUM
asfbr-505	280	16	akaike	akaike	ADJ
asfbr-505	280	17	info	info	NOUN
asfbr-505	280	18	criterion	criterion	NOUN
asfbr-505	280	19	4.373452	4.373452	NUM
asfbr-505	280	20	sum	sum	NOUN
asfbr-505	280	21	squared	square	VERB
asfbr-505	280	22	resid	resid	NOUN
asfbr-505	280	23	963.3238	963.3238	NUM
asfbr-505	280	24	schwarz	schwarz	NOUN
asfbr-505	280	25	criterion	criterion	NOUN
asfbr-505	280	26	4.481087	4.481087	NUM
asfbr-505	280	27	copyright	copyright	NOUN
asfbr-505	280	28	©	©	PROPN
asfbr-505	280	29	cc	cc	PROPN
asfbr-505	280	30	-	-	PUNCT
asfbr-505	280	31	by	by	ADP
asfbr-505	280	32	-	-	PUNCT
asfbr-505	280	33	nc	nc	PROPN
asfbr-505	280	34	2020	2020	NUM
asfbr-505	280	35	,	,	PUNCT
asfbr-505	280	36	cribfb	cribfb	VERB
asfbr-505	281	1	|	|	ADV
asfbr-505	281	2	asfbr	asfbr	NOUN
asfbr-505	281	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	281	4	asian	asian	ADJ
asfbr-505	281	5	finance	finance	PROPN
asfbr-505	281	6	&	&	CCONJ
asfbr-505	281	7	banking	banking	PROPN
asfbr-505	281	8	review	review	PROPN
asfbr-505	281	9	vol	vol	NOUN
asfbr-505	281	10	.	.	PROPN
asfbr-505	282	1	4	4	NUM
asfbr-505	282	2	,	,	PUNCT
asfbr-505	282	3	no	no	INTJ
asfbr-505	282	4	.	.	NOUN
asfbr-505	282	5	1	1	NUM
asfbr-505	282	6	;	;	PUNCT
asfbr-505	282	7	2020	2020	NUM
asfbr-505	282	8	10	10	NUM
asfbr-505	282	9	log	log	NOUN
asfbr-505	282	10	likelihood	likelihood	NOUN
asfbr-505	282	11	-476.2665	-476.2665	ADV
asfbr-505	282	12	hannan	hannan	PROPN
asfbr-505	282	13	-	-	PUNCT
asfbr-505	282	14	quinn	quinn	PROPN
asfbr-505	282	15	criter	criter	NOUN
asfbr-505	282	16	.	.	PUNCT
asfbr-505	283	1	4.416913	4.416913	NUM
asfbr-505	283	2	f	f	X
asfbr-505	283	3	-	-	PUNCT
asfbr-505	283	4	statistic	statistic	ADJ
asfbr-505	283	5	1.870285	1.870285	NUM
asfbr-505	283	6	durbin	durbin	ADJ
asfbr-505	283	7	-	-	PUNCT
asfbr-505	283	8	watson	watson	NOUN
asfbr-505	283	9	stat	stat	NOUN
asfbr-505	283	10	1.662720	1.662720	NUM
asfbr-505	283	11	prob(f	prob(f	NOUN
asfbr-505	283	12	-	-	PUNCT
asfbr-505	283	13	statistic	statistic	NOUN
asfbr-505	283	14	)	)	PUNCT
asfbr-505	283	15	0.087183	0.087183	NUM
asfbr-505	283	16	source	source	NOUN
asfbr-505	283	17	:	:	PUNCT
asfbr-505	283	18	computed	compute	VERB
asfbr-505	283	19	from	from	ADP
asfbr-505	283	20	e	e	NOUN
asfbr-505	283	21	-	-	NOUN
asfbr-505	283	22	view	view	ADJ
asfbr-505	283	23	windows	window	NOUN
asfbr-505	283	24	9.0	9.0	NUM
asfbr-505	283	25	the	the	DET
asfbr-505	283	26	estimated	estimate	VERB
asfbr-505	283	27	pooled	pool	VERB
asfbr-505	283	28	regression	regression	NOUN
asfbr-505	283	29	model	model	NOUN
asfbr-505	283	30	found	find	VERB
asfbr-505	283	31	that	that	SCONJ
asfbr-505	283	32	the	the	DET
asfbr-505	283	33	predictor	predictor	NOUN
asfbr-505	283	34	variables	variable	VERB
asfbr-505	283	35	in	in	ADP
asfbr-505	283	36	the	the	DET
asfbr-505	283	37	model	model	NOUN
asfbr-505	283	38	can	can	AUX
asfbr-505	283	39	explain	explain	VERB
asfbr-505	283	40	8	8	NUM
asfbr-505	283	41	percent	percent	NOUN
asfbr-505	283	42	variation	variation	NOUN
asfbr-505	283	43	on	on	ADP
asfbr-505	283	44	the	the	DET
asfbr-505	283	45	market	market	NOUN
asfbr-505	283	46	value	value	NOUN
asfbr-505	283	47	of	of	ADP
asfbr-505	283	48	the	the	DET
asfbr-505	283	49	23	23	NUM
asfbr-505	283	50	selected	select	VERB
asfbr-505	283	51	manufacturing	manufacturing	NOUN
asfbr-505	283	52	firms	firm	NOUN
asfbr-505	283	53	.	.	PUNCT
asfbr-505	284	1	the	the	DET
asfbr-505	284	2	fstatistics	fstatistic	NOUN
asfbr-505	284	3	and	and	CCONJ
asfbr-505	284	4	probability	probability	NOUN
asfbr-505	284	5	confirms	confirm	VERB
asfbr-505	284	6	that	that	SCONJ
asfbr-505	284	7	the	the	DET
asfbr-505	284	8	model	model	NOUN
asfbr-505	284	9	is	be	AUX
asfbr-505	284	10	statistically	statistically	ADV
asfbr-505	284	11	not	not	PART
asfbr-505	284	12	significant	significant	ADJ
asfbr-505	284	13	and	and	CCONJ
asfbr-505	284	14	can	can	AUX
asfbr-505	284	15	not	not	PART
asfbr-505	284	16	predict	predict	VERB
asfbr-505	284	17	the	the	DET
asfbr-505	284	18	variation	variation	NOUN
asfbr-505	284	19	on	on	ADP
asfbr-505	284	20	the	the	DET
asfbr-505	284	21	market	market	NOUN
asfbr-505	284	22	value	value	NOUN
asfbr-505	284	23	of	of	ADP
asfbr-505	284	24	the	the	DET
asfbr-505	284	25	selected	select	VERB
asfbr-505	284	26	quoted	quote	VERB
asfbr-505	284	27	firms	firm	NOUN
asfbr-505	284	28	.	.	PUNCT
asfbr-505	285	1	the	the	DET
asfbr-505	285	2	durbin	durbin	PROPN
asfbr-505	285	3	watson	watson	PROPN
asfbr-505	285	4	statistics	statistics	PROPN
asfbr-505	285	5	proved	prove	VERB
asfbr-505	285	6	that	that	SCONJ
asfbr-505	285	7	there	there	PRON
asfbr-505	285	8	is	be	VERB
asfbr-505	285	9	no	no	DET
asfbr-505	285	10	presence	presence	NOUN
asfbr-505	285	11	of	of	ADP
asfbr-505	285	12	serial	serial	ADJ
asfbr-505	285	13	autocorrelation	autocorrelation	NOUN
asfbr-505	285	14	among	among	ADP
asfbr-505	285	15	the	the	DET
asfbr-505	285	16	variables	variable	NOUN
asfbr-505	285	17	.	.	PUNCT
asfbr-505	286	1	beta	beta	ADJ
asfbr-505	286	2	coefficient	coefficient	NOUN
asfbr-505	286	3	of	of	ADP
asfbr-505	286	4	the	the	DET
asfbr-505	286	5	variables	variable	NOUN
asfbr-505	286	6	indicates	indicate	VERB
asfbr-505	286	7	that	that	SCONJ
asfbr-505	286	8	debt	debt	NOUN
asfbr-505	286	9	equity	equity	NOUN
asfbr-505	286	10	ratio	ratio	NOUN
asfbr-505	286	11	and	and	CCONJ
asfbr-505	286	12	assets	asset	NOUN
asfbr-505	286	13	turnover	turnover	NOUN
asfbr-505	286	14	rate	rate	NOUN
asfbr-505	286	15	have	have	VERB
asfbr-505	286	16	positive	positive	ADJ
asfbr-505	286	17	effect	effect	NOUN
asfbr-505	286	18	on	on	ADP
asfbr-505	286	19	market	market	NOUN
asfbr-505	286	20	value	value	NOUN
asfbr-505	286	21	of	of	ADP
asfbr-505	286	22	the	the	DET
asfbr-505	286	23	quoted	quote	VERB
asfbr-505	286	24	manufacturing	manufacturing	NOUN
asfbr-505	286	25	firms	firm	NOUN
asfbr-505	286	26	while	while	SCONJ
asfbr-505	286	27	book	book	NOUN
asfbr-505	286	28	value	value	NOUN
asfbr-505	286	29	per	per	ADP
asfbr-505	286	30	share	share	NOUN
asfbr-505	286	31	have	have	VERB
asfbr-505	286	32	negative	negative	ADJ
asfbr-505	286	33	effect	effect	NOUN
asfbr-505	286	34	on	on	ADP
asfbr-505	286	35	market	market	NOUN
asfbr-505	286	36	value	value	NOUN
asfbr-505	286	37	of	of	ADP
asfbr-505	286	38	the	the	DET
asfbr-505	286	39	firms	firm	NOUN
asfbr-505	286	40	.	.	PUNCT
asfbr-505	287	1	the	the	DET
asfbr-505	287	2	insignificant	insignificant	ADJ
asfbr-505	287	3	effect	effect	NOUN
asfbr-505	287	4	of	of	ADP
asfbr-505	287	5	the	the	DET
asfbr-505	287	6	models	model	NOUN
asfbr-505	287	7	and	and	CCONJ
asfbr-505	287	8	the	the	DET
asfbr-505	287	9	results	result	NOUN
asfbr-505	287	10	of	of	ADP
asfbr-505	287	11	the	the	DET
asfbr-505	287	12	hausman	hausman	ADJ
asfbr-505	287	13	test	test	NOUN
asfbr-505	287	14	enable	enable	VERB
asfbr-505	287	15	us	we	PRON
asfbr-505	287	16	to	to	PART
asfbr-505	287	17	analyze	analyze	VERB
asfbr-505	287	18	the	the	DET
asfbr-505	287	19	fixed	fix	VERB
asfbr-505	287	20	effect	effect	NOUN
asfbr-505	287	21	model	model	NOUN
asfbr-505	287	22	in	in	ADP
asfbr-505	287	23	the	the	DET
asfbr-505	287	24	tables	table	NOUN
asfbr-505	287	25	below	below	ADV
asfbr-505	287	26	.	.	PUNCT
asfbr-505	288	1	table	table	NOUN
asfbr-505	288	2	3	3	NUM
asfbr-505	288	3	:	:	PUNCT
asfbr-505	288	4	presentation	presentation	NOUN
asfbr-505	288	5	of	of	ADP
asfbr-505	288	6	formulated	formulated	ADJ
asfbr-505	288	7	fixed	fix	VERB
asfbr-505	288	8	effect	effect	NOUN
asfbr-505	288	9	model	model	NOUN
asfbr-505	288	10	results	result	VERB
asfbr-505	288	11	variable	variable	ADJ
asfbr-505	288	12	coefficient	coefficient	NOUN
asfbr-505	288	13	std	std	NOUN
asfbr-505	288	14	.	.	NOUN
asfbr-505	288	15	error	error	NOUN
asfbr-505	288	16	t	t	NOUN
asfbr-505	288	17	-	-	PUNCT
asfbr-505	288	18	statistic	statistic	NOUN
asfbr-505	288	19	prob	prob	NOUN
asfbr-505	288	20	.	.	PUNCT
asfbr-505	289	1	der	der	PROPN
asfbr-505	289	2	0.722684	0.722684	NUM
asfbr-505	290	1	0.021505	0.021505	NUM
asfbr-505	290	2	1.054861	1.054861	NUM
asfbr-505	290	3	0.0428	0.0428	NUM
asfbr-505	290	4	ato	ato	NOUN
asfbr-505	290	5	0.032115	0.032115	NUM
asfbr-505	290	6	0.050056	0.050056	NUM
asfbr-505	290	7	0.641582	0.641582	NUM
asfbr-505	290	8	0.5219	0.5219	NUM
asfbr-505	290	9	bvps	bvps	X
asfbr-505	290	10	-0.030528	-0.030528	X
asfbr-505	290	11	0.076752	0.076752	NUM
asfbr-505	290	12	-0.397752	-0.397752	NOUN
asfbr-505	290	13	0.6913	0.6913	NUM
asfbr-505	290	14	c	c	NOUN
asfbr-505	290	15	12.36263	12.36263	NUM
asfbr-505	290	16	2.094911	2.094911	NUM
asfbr-505	290	17	5.901265	5.901265	NUM
asfbr-505	290	18	0.0000	0.0000	NUM
asfbr-505	290	19	effects	effect	NOUN
asfbr-505	290	20	specification	specification	NOUN
asfbr-505	290	21	cross	cross	ADJ
asfbr-505	290	22	-	-	ADJ
asfbr-505	290	23	section	section	NOUN
asfbr-505	290	24	fixed	fix	VERB
asfbr-505	290	25	(	(	PUNCT
asfbr-505	290	26	dummy	dummy	ADJ
asfbr-505	290	27	variables	variable	NOUN
asfbr-505	290	28	)	)	PUNCT
asfbr-505	290	29	r	r	X
asfbr-505	290	30	-	-	PUNCT
asfbr-505	290	31	squared	square	VERB
asfbr-505	290	32	0.789574	0.789574	NUM
asfbr-505	290	33	mean	mean	NOUN
asfbr-505	290	34	dependent	dependent	ADJ
asfbr-505	290	35	var	var	NOUN
asfbr-505	290	36	14.93914	14.93914	NUM
asfbr-505	290	37	adjusted	adjust	VERB
asfbr-505	290	38	r	r	NOUN
asfbr-505	290	39	-	-	PUNCT
asfbr-505	290	40	squared	square	VERB
asfbr-505	290	41	0.504834	0.504834	NUM
asfbr-505	290	42	s.d	s.d	PROPN
asfbr-505	290	43	.	.	PUNCT
asfbr-505	290	44	dependent	dependent	ADJ
asfbr-505	290	45	var	var	PROPN
asfbr-505	290	46	2.146708	2.146708	NUM
asfbr-505	290	47	s.e	s.e	PROPN
asfbr-505	290	48	.	.	PROPN
asfbr-505	290	49	of	of	ADP
asfbr-505	290	50	regression	regression	NOUN
asfbr-505	290	51	2.066219	2.066219	NUM
asfbr-505	290	52	akaike	akaike	ADJ
asfbr-505	290	53	info	info	NOUN
asfbr-505	290	54	criterion	criterion	NOUN
asfbr-505	290	55	4.411093	4.411093	NUM
asfbr-505	290	56	sum	sum	NOUN
asfbr-505	290	57	squared	square	VERB
asfbr-505	290	58	resid	resid	NOUN
asfbr-505	290	59	819.6977	819.6977	NUM
asfbr-505	290	60	schwarz	schwarz	NOUN
asfbr-505	290	61	criterion	criterion	NOUN
asfbr-505	290	62	4.857006	4.857006	NUM
asfbr-505	290	63	log	log	NOUN
asfbr-505	290	64	likelihood	likelihood	NOUN
asfbr-505	290	65	-458.4258	-458.4258	ADP
asfbr-505	290	66	hannan	hannan	PROPN
asfbr-505	290	67	-	-	PUNCT
asfbr-505	290	68	quinn	quinn	PROPN
asfbr-505	290	69	criter	criter	NOUN
asfbr-505	290	70	.	.	PUNCT
asfbr-505	291	1	4.591145	4.591145	NUM
asfbr-505	291	2	f	f	X
asfbr-505	291	3	-	-	PUNCT
asfbr-505	291	4	statistic	statistic	ADJ
asfbr-505	291	5	1.624076	1.624076	NUM
asfbr-505	291	6	durbin	durbin	ADJ
asfbr-505	291	7	-	-	PUNCT
asfbr-505	291	8	watson	watson	NOUN
asfbr-505	291	9	stat	stat	NOUN
asfbr-505	291	10	1.905250	1.905250	NUM
asfbr-505	291	11	prob(f	prob(f	NOUN
asfbr-505	291	12	-	-	PUNCT
asfbr-505	291	13	statistic	statistic	NOUN
asfbr-505	291	14	)	)	PUNCT
asfbr-505	291	15	0.000169	0.000169	NUM
asfbr-505	291	16	source	source	NOUN
asfbr-505	291	17	:	:	PUNCT
asfbr-505	291	18	computed	compute	VERB
asfbr-505	291	19	from	from	ADP
asfbr-505	291	20	e	e	NOUN
asfbr-505	291	21	-	-	NOUN
asfbr-505	291	22	view	view	ADJ
asfbr-505	291	23	windows	window	NOUN
asfbr-505	291	24	9.0	9.0	NUM
asfbr-505	291	25	the	the	DET
asfbr-505	291	26	estimated	estimate	VERB
asfbr-505	291	27	pooled	pool	VERB
asfbr-505	291	28	regression	regression	NOUN
asfbr-505	291	29	model	model	NOUN
asfbr-505	291	30	found	find	VERB
asfbr-505	291	31	that	that	SCONJ
asfbr-505	291	32	the	the	DET
asfbr-505	291	33	predictor	predictor	NOUN
asfbr-505	291	34	variables	variable	VERB
asfbr-505	291	35	in	in	ADP
asfbr-505	291	36	the	the	DET
asfbr-505	291	37	model	model	NOUN
asfbr-505	291	38	can	can	AUX
asfbr-505	291	39	explain	explain	VERB
asfbr-505	291	40	78	78	NUM
asfbr-505	291	41	percent	percent	NOUN
asfbr-505	291	42	variation	variation	NOUN
asfbr-505	291	43	on	on	ADP
asfbr-505	291	44	the	the	DET
asfbr-505	291	45	market	market	NOUN
asfbr-505	291	46	value	value	NOUN
asfbr-505	291	47	of	of	ADP
asfbr-505	291	48	the	the	DET
asfbr-505	291	49	23	23	NUM
asfbr-505	291	50	selected	select	VERB
asfbr-505	291	51	manufacturing	manufacturing	NOUN
asfbr-505	291	52	firms	firm	NOUN
asfbr-505	291	53	.	.	PUNCT
asfbr-505	292	1	the	the	DET
asfbr-505	292	2	fstatistics	fstatistic	NOUN
asfbr-505	292	3	and	and	CCONJ
asfbr-505	292	4	probability	probability	NOUN
asfbr-505	292	5	confirms	confirm	VERB
asfbr-505	292	6	that	that	SCONJ
asfbr-505	292	7	the	the	DET
asfbr-505	292	8	model	model	NOUN
asfbr-505	292	9	is	be	AUX
asfbr-505	292	10	statistically	statistically	ADV
asfbr-505	292	11	not	not	PART
asfbr-505	292	12	significant	significant	ADJ
asfbr-505	292	13	and	and	CCONJ
asfbr-505	292	14	can	can	AUX
asfbr-505	292	15	not	not	PART
asfbr-505	292	16	predict	predict	VERB
asfbr-505	292	17	the	the	DET
asfbr-505	292	18	variation	variation	NOUN
asfbr-505	292	19	on	on	ADP
asfbr-505	292	20	the	the	DET
asfbr-505	292	21	market	market	NOUN
asfbr-505	292	22	value	value	NOUN
asfbr-505	292	23	of	of	ADP
asfbr-505	292	24	the	the	DET
asfbr-505	292	25	selected	select	VERB
asfbr-505	292	26	quoted	quote	VERB
asfbr-505	292	27	firms	firm	NOUN
asfbr-505	292	28	.	.	PUNCT
asfbr-505	293	1	the	the	DET
asfbr-505	293	2	durbin	durbin	PROPN
asfbr-505	293	3	watson	watson	PROPN
asfbr-505	293	4	statistics	statistics	PROPN
asfbr-505	293	5	proved	prove	VERB
asfbr-505	293	6	that	that	SCONJ
asfbr-505	293	7	there	there	PRON
asfbr-505	293	8	is	be	VERB
asfbr-505	293	9	no	no	DET
asfbr-505	293	10	presence	presence	NOUN
asfbr-505	293	11	of	of	ADP
asfbr-505	293	12	serial	serial	ADJ
asfbr-505	293	13	autocorrelation	autocorrelation	NOUN
asfbr-505	293	14	among	among	ADP
asfbr-505	293	15	the	the	DET
asfbr-505	293	16	variables	variable	NOUN
asfbr-505	293	17	.	.	PUNCT
asfbr-505	294	1	beta	beta	ADJ
asfbr-505	294	2	coefficient	coefficient	NOUN
asfbr-505	294	3	of	of	ADP
asfbr-505	294	4	the	the	DET
asfbr-505	294	5	variables	variable	NOUN
asfbr-505	294	6	indicates	indicate	VERB
asfbr-505	294	7	that	that	SCONJ
asfbr-505	294	8	debt	debt	NOUN
asfbr-505	294	9	equity	equity	NOUN
asfbr-505	294	10	ratio	ratio	NOUN
asfbr-505	294	11	and	and	CCONJ
asfbr-505	294	12	assets	asset	NOUN
asfbr-505	294	13	turnover	turnover	NOUN
asfbr-505	294	14	rate	rate	NOUN
asfbr-505	294	15	have	have	VERB
asfbr-505	294	16	positive	positive	ADJ
asfbr-505	294	17	effect	effect	NOUN
asfbr-505	294	18	on	on	ADP
asfbr-505	294	19	market	market	NOUN
asfbr-505	294	20	value	value	NOUN
asfbr-505	294	21	of	of	ADP
asfbr-505	294	22	the	the	DET
asfbr-505	294	23	quoted	quote	VERB
asfbr-505	294	24	manufacturing	manufacturing	NOUN
asfbr-505	294	25	firms	firm	NOUN
asfbr-505	294	26	while	while	SCONJ
asfbr-505	294	27	book	book	NOUN
asfbr-505	294	28	value	value	NOUN
asfbr-505	294	29	per	per	ADP
asfbr-505	294	30	share	share	NOUN
asfbr-505	294	31	have	have	VERB
asfbr-505	294	32	negative	negative	ADJ
asfbr-505	294	33	effect	effect	NOUN
asfbr-505	294	34	on	on	ADP
asfbr-505	294	35	market	market	NOUN
asfbr-505	294	36	value	value	NOUN
asfbr-505	294	37	of	of	ADP
asfbr-505	294	38	the	the	DET
asfbr-505	294	39	firms	firm	NOUN
asfbr-505	294	40	.	.	PUNCT
asfbr-505	295	1	the	the	DET
asfbr-505	295	2	insignificant	insignificant	ADJ
asfbr-505	295	3	effect	effect	NOUN
asfbr-505	295	4	of	of	ADP
asfbr-505	295	5	the	the	DET
asfbr-505	295	6	models	model	NOUN
asfbr-505	295	7	and	and	CCONJ
asfbr-505	295	8	the	the	DET
asfbr-505	295	9	results	result	NOUN
asfbr-505	295	10	of	of	ADP
asfbr-505	295	11	the	the	DET
asfbr-505	295	12	hausman	hausman	ADJ
asfbr-505	295	13	test	test	NOUN
asfbr-505	295	14	enable	enable	VERB
asfbr-505	295	15	us	we	PRON
asfbr-505	295	16	to	to	PART
asfbr-505	295	17	analyze	analyze	VERB
asfbr-505	295	18	the	the	DET
asfbr-505	295	19	fixed	fix	VERB
asfbr-505	295	20	effect	effect	NOUN
asfbr-505	295	21	model	model	NOUN
asfbr-505	295	22	in	in	ADP
asfbr-505	295	23	the	the	DET
asfbr-505	295	24	tables	table	NOUN
asfbr-505	295	25	below	below	ADV
asfbr-505	295	26	.	.	PUNCT
asfbr-505	296	1	table	table	NOUN
asfbr-505	296	2	4	4	NUM
asfbr-505	296	3	:	:	PUNCT
asfbr-505	296	4	presentation	presentation	NOUN
asfbr-505	296	5	of	of	ADP
asfbr-505	296	6	formulated	formulate	VERB
asfbr-505	296	7	random	random	ADJ
asfbr-505	296	8	effect	effect	NOUN
asfbr-505	296	9	model	model	NOUN
asfbr-505	296	10	results	result	VERB
asfbr-505	296	11	variable	variable	ADJ
asfbr-505	296	12	coefficient	coefficient	NOUN
asfbr-505	296	13	std	std	NOUN
asfbr-505	296	14	.	.	NOUN
asfbr-505	296	15	error	error	NOUN
asfbr-505	296	16	t	t	NOUN
asfbr-505	296	17	-	-	PUNCT
asfbr-505	296	18	statistic	statistic	NOUN
asfbr-505	296	19	prob	prob	NOUN
asfbr-505	296	20	.	.	PUNCT
asfbr-505	297	1	der	der	NOUN
asfbr-505	297	2	0.029011	0.029011	NUM
asfbr-505	297	3	0.020108	0.020108	NUM
asfbr-505	297	4	1.442768	1.442768	NUM
asfbr-505	297	5	0.0005	0.0005	NUM
asfbr-505	297	6	ato	ato	NOUN
asfbr-505	297	7	0.044351	0.044351	NUM
asfbr-505	297	8	0.047723	0.047723	NUM
asfbr-505	297	9	0.929330	0.929330	NUM
asfbr-505	297	10	0.3538	0.3538	NUM
asfbr-505	297	11	bvps	bvps	NOUN
asfbr-505	297	12	-0.055560	-0.055560	NOUN
asfbr-505	297	13	0.068658	0.068658	NUM
asfbr-505	297	14	-0.809227	-0.809227	NOUN
asfbr-505	297	15	0.4193	0.4193	NUM
asfbr-505	297	16	c	c	NOUN
asfbr-505	297	17	10.52168	10.52168	NUM
asfbr-505	298	1	1.866897	1.866897	NUM
asfbr-505	298	2	5.635922	5.635922	NUM
asfbr-505	298	3	0.0000	0.0000	NUM
asfbr-505	298	4	effects	effect	NOUN
asfbr-505	298	5	specification	specification	PROPN
asfbr-505	298	6	s.d	s.d	PROPN
asfbr-505	298	7	.	.	PROPN
asfbr-505	298	8	rho	rho	PROPN
asfbr-505	298	9	cross	cross	ADJ
asfbr-505	298	10	-	-	ADJ
asfbr-505	298	11	section	section	ADJ
asfbr-505	298	12	random	random	ADJ
asfbr-505	298	13	0.472147	0.472147	NUM
asfbr-505	298	14	0.0496	0.0496	NUM
asfbr-505	298	15	idiosyncratic	idiosyncratic	ADJ
asfbr-505	298	16	random	random	ADJ
asfbr-505	298	17	2.066219	2.066219	NUM
asfbr-505	298	18	0.9504	0.9504	NUM
asfbr-505	298	19	weighted	weight	VERB
asfbr-505	298	20	statistics	statistic	NOUN
asfbr-505	298	21	r	r	NOUN
asfbr-505	298	22	-	-	PUNCT
asfbr-505	298	23	squared	square	VERB
asfbr-505	298	24	0.441900	0.441900	NUM
asfbr-505	298	25	mean	mean	NOUN
asfbr-505	298	26	dependent	dependent	ADJ
asfbr-505	298	27	var	var	NOUN
asfbr-505	298	28	12.18603	12.18603	NUM
asfbr-505	298	29	adjusted	adjust	VERB
asfbr-505	298	30	r	r	NOUN
asfbr-505	298	31	-	-	PUNCT
asfbr-505	298	32	squared	square	VERB
asfbr-505	298	33	0.315038	0.315038	NUM
asfbr-505	298	34	s.d	s.d	PROPN
asfbr-505	298	35	.	.	PUNCT
asfbr-505	299	1	dependent	dependent	ADJ
asfbr-505	299	2	var	var	NOUN
asfbr-505	299	3	2.096432	2.096432	NUM
asfbr-505	299	4	s.e	s.e	PROPN
asfbr-505	299	5	.	.	PROPN
asfbr-505	299	6	of	of	ADP
asfbr-505	299	7	regression	regression	NOUN
asfbr-505	299	8	2.072931	2.072931	NUM
asfbr-505	299	9	sum	sum	NOUN
asfbr-505	299	10	squared	square	VERB
asfbr-505	299	11	resid	resid	NOUN
asfbr-505	299	12	919.5673	919.5673	NUM
asfbr-505	299	13	f	f	X
asfbr-505	299	14	-	-	PUNCT
asfbr-505	299	15	statistic	statistic	ADJ
asfbr-505	299	16	1.559801	1.559801	NUM
asfbr-505	299	17	durbin	durbin	ADJ
asfbr-505	299	18	-	-	PUNCT
asfbr-505	299	19	watson	watson	NOUN
asfbr-505	299	20	stat	stat	NOUN
asfbr-505	299	21	1.726119	1.726119	NUM
asfbr-505	299	22	copyright	copyright	NOUN
asfbr-505	299	23	©	©	PROPN
asfbr-505	299	24	cc	cc	NOUN
asfbr-505	299	25	-	-	PUNCT
asfbr-505	299	26	by	by	ADP
asfbr-505	299	27	-	-	PUNCT
asfbr-505	299	28	nc	nc	PROPN
asfbr-505	299	29	2020	2020	NUM
asfbr-505	299	30	,	,	PUNCT
asfbr-505	299	31	cribfb	cribfb	VERB
asfbr-505	300	1	|	|	ADV
asfbr-505	300	2	asfbr	asfbr	NOUN
asfbr-505	300	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	300	4	asian	asian	ADJ
asfbr-505	300	5	finance	finance	PROPN
asfbr-505	300	6	&	&	CCONJ
asfbr-505	300	7	banking	banking	PROPN
asfbr-505	300	8	review	review	PROPN
asfbr-505	300	9	vol	vol	NOUN
asfbr-505	300	10	.	.	PROPN
asfbr-505	301	1	4	4	NUM
asfbr-505	301	2	,	,	PUNCT
asfbr-505	301	3	no	no	INTJ
asfbr-505	301	4	.	.	NOUN
asfbr-505	301	5	1	1	NUM
asfbr-505	301	6	;	;	PUNCT
asfbr-505	301	7	2020	2020	NUM
asfbr-505	301	8	11	11	NUM
asfbr-505	301	9	prob(f	prob(f	NOUN
asfbr-505	301	10	-	-	PUNCT
asfbr-505	301	11	statistic	statistic	NOUN
asfbr-505	301	12	)	)	PUNCT
asfbr-505	301	13	0.040262	0.040262	NUM
asfbr-505	301	14	unweighted	unweighted	ADJ
asfbr-505	301	15	statistics	statistic	NOUN
asfbr-505	301	16	r	r	NOUN
asfbr-505	301	17	-	-	PUNCT
asfbr-505	301	18	squared	square	VERB
asfbr-505	301	19	0.448637	0.448637	NUM
asfbr-505	301	20	mean	mean	NOUN
asfbr-505	301	21	dependent	dependent	ADJ
asfbr-505	301	22	var	var	NOUN
asfbr-505	301	23	14.93914	14.93914	NUM
asfbr-505	301	24	sum	sum	NOUN
asfbr-505	301	25	squared	square	VERB
asfbr-505	301	26	resid	resid	VERB
asfbr-505	301	27	964.5282	964.5282	NUM
asfbr-505	301	28	durbin	durbin	ADJ
asfbr-505	301	29	-	-	PUNCT
asfbr-505	301	30	watson	watson	NOUN
asfbr-505	301	31	stat	stat	PROPN
asfbr-505	301	32	1.658316	1.658316	NUM
asfbr-505	301	33	source	source	NOUN
asfbr-505	301	34	:	:	PUNCT
asfbr-505	301	35	computed	compute	VERB
asfbr-505	301	36	from	from	ADP
asfbr-505	301	37	e	e	NOUN
asfbr-505	301	38	-	-	NOUN
asfbr-505	301	39	view	view	ADJ
asfbr-505	301	40	windows	window	VERB
asfbr-505	301	41	9.0	9.0	NUM
asfbr-505	301	42	the	the	DET
asfbr-505	301	43	estimated	estimate	VERB
asfbr-505	301	44	random	random	ADJ
asfbr-505	301	45	regression	regression	NOUN
asfbr-505	301	46	model	model	NOUN
asfbr-505	301	47	found	find	VERB
asfbr-505	301	48	that	that	SCONJ
asfbr-505	301	49	the	the	DET
asfbr-505	301	50	predictor	predictor	NOUN
asfbr-505	301	51	variables	variable	VERB
asfbr-505	301	52	in	in	ADP
asfbr-505	301	53	the	the	DET
asfbr-505	301	54	model	model	NOUN
asfbr-505	301	55	can	can	AUX
asfbr-505	301	56	explain	explain	VERB
asfbr-505	301	57	44	44	NUM
asfbr-505	301	58	percent	percent	NOUN
asfbr-505	301	59	variation	variation	NOUN
asfbr-505	301	60	on	on	ADP
asfbr-505	301	61	the	the	DET
asfbr-505	301	62	market	market	NOUN
asfbr-505	301	63	value	value	NOUN
asfbr-505	301	64	of	of	ADP
asfbr-505	301	65	the	the	DET
asfbr-505	301	66	23	23	NUM
asfbr-505	301	67	selected	select	VERB
asfbr-505	301	68	manufacturing	manufacturing	NOUN
asfbr-505	301	69	firms	firm	NOUN
asfbr-505	301	70	.	.	PUNCT
asfbr-505	302	1	the	the	DET
asfbr-505	302	2	fstatistics	fstatistic	NOUN
asfbr-505	302	3	and	and	CCONJ
asfbr-505	302	4	probability	probability	NOUN
asfbr-505	302	5	confirms	confirm	VERB
asfbr-505	302	6	that	that	SCONJ
asfbr-505	302	7	the	the	DET
asfbr-505	302	8	model	model	NOUN
asfbr-505	302	9	is	be	AUX
asfbr-505	302	10	statistically	statistically	ADV
asfbr-505	302	11	significant	significant	ADJ
asfbr-505	302	12	and	and	CCONJ
asfbr-505	302	13	can	can	AUX
asfbr-505	302	14	predict	predict	VERB
asfbr-505	302	15	the	the	DET
asfbr-505	302	16	variation	variation	NOUN
asfbr-505	302	17	on	on	ADP
asfbr-505	302	18	the	the	DET
asfbr-505	302	19	market	market	NOUN
asfbr-505	302	20	value	value	NOUN
asfbr-505	302	21	of	of	ADP
asfbr-505	302	22	the	the	DET
asfbr-505	302	23	selected	select	VERB
asfbr-505	302	24	quoted	quote	VERB
asfbr-505	302	25	firms	firm	NOUN
asfbr-505	302	26	.	.	PUNCT
asfbr-505	303	1	the	the	DET
asfbr-505	303	2	durbin	durbin	PROPN
asfbr-505	303	3	watson	watson	PROPN
asfbr-505	303	4	statistics	statistics	PROPN
asfbr-505	303	5	proved	prove	VERB
asfbr-505	303	6	that	that	SCONJ
asfbr-505	303	7	there	there	PRON
asfbr-505	303	8	is	be	VERB
asfbr-505	303	9	no	no	DET
asfbr-505	303	10	presence	presence	NOUN
asfbr-505	303	11	of	of	ADP
asfbr-505	303	12	serial	serial	ADJ
asfbr-505	303	13	autocorrelation	autocorrelation	NOUN
asfbr-505	303	14	among	among	ADP
asfbr-505	303	15	the	the	DET
asfbr-505	303	16	variables	variable	NOUN
asfbr-505	303	17	.	.	PUNCT
asfbr-505	304	1	beta	beta	ADJ
asfbr-505	304	2	coefficient	coefficient	NOUN
asfbr-505	304	3	of	of	ADP
asfbr-505	304	4	the	the	DET
asfbr-505	304	5	variables	variable	NOUN
asfbr-505	304	6	indicates	indicate	VERB
asfbr-505	304	7	that	that	SCONJ
asfbr-505	304	8	,	,	PUNCT
asfbr-505	304	9	return	return	VERB
asfbr-505	304	10	on	on	ADP
asfbr-505	304	11	equity	equity	NOUN
asfbr-505	304	12	,	,	PUNCT
asfbr-505	304	13	earnings	earning	NOUN
asfbr-505	304	14	per	per	ADP
asfbr-505	304	15	share	share	NOUN
asfbr-505	304	16	,	,	PUNCT
asfbr-505	304	17	dividend	dividend	VERB
asfbr-505	304	18	per	per	ADP
asfbr-505	304	19	share	share	NOUN
asfbr-505	304	20	,	,	PUNCT
asfbr-505	304	21	debt	debt	NOUN
asfbr-505	304	22	equity	equity	NOUN
asfbr-505	304	23	ratio	ratio	NOUN
asfbr-505	304	24	and	and	CCONJ
asfbr-505	304	25	assets	asset	NOUN
asfbr-505	304	26	turnover	turnover	NOUN
asfbr-505	304	27	rate	rate	NOUN
asfbr-505	304	28	have	have	VERB
asfbr-505	304	29	positive	positive	ADJ
asfbr-505	304	30	effect	effect	NOUN
asfbr-505	304	31	on	on	ADP
asfbr-505	304	32	market	market	NOUN
asfbr-505	304	33	value	value	NOUN
asfbr-505	304	34	of	of	ADP
asfbr-505	304	35	the	the	DET
asfbr-505	304	36	quoted	quote	VERB
asfbr-505	304	37	manufacturing	manufacturing	NOUN
asfbr-505	304	38	firms	firm	NOUN
asfbr-505	304	39	while	while	SCONJ
asfbr-505	304	40	book	book	NOUN
asfbr-505	304	41	value	value	NOUN
asfbr-505	304	42	per	per	ADP
asfbr-505	304	43	share	share	NOUN
asfbr-505	304	44	have	have	VERB
asfbr-505	304	45	negative	negative	ADJ
asfbr-505	304	46	effect	effect	NOUN
asfbr-505	304	47	on	on	ADP
asfbr-505	304	48	market	market	NOUN
asfbr-505	304	49	value	value	NOUN
asfbr-505	304	50	of	of	ADP
asfbr-505	304	51	the	the	DET
asfbr-505	304	52	firms	firm	NOUN
asfbr-505	304	53	.	.	PUNCT
asfbr-505	305	1	the	the	DET
asfbr-505	305	2	result	result	NOUN
asfbr-505	305	3	above	above	ADP
asfbr-505	305	4	enables	enable	VERB
asfbr-505	305	5	to	to	PART
asfbr-505	305	6	test	test	VERB
asfbr-505	305	7	cross	cross	ADJ
asfbr-505	305	8	-	-	ADJ
asfbr-505	305	9	sectional	sectional	ADJ
asfbr-505	305	10	comparism	comparism	NOUN
asfbr-505	305	11	of	of	ADP
asfbr-505	305	12	random	random	ADJ
asfbr-505	305	13	and	and	CCONJ
asfbr-505	305	14	fixed	fixed	ADJ
asfbr-505	305	15	effect	effect	NOUN
asfbr-505	305	16	in	in	ADP
asfbr-505	305	17	the	the	DET
asfbr-505	305	18	table	table	NOUN
asfbr-505	305	19	below	below	ADV
asfbr-505	305	20	:	:	PUNCT
asfbr-505	305	21	table	table	NOUN
asfbr-505	305	22	5	5	NUM
asfbr-505	305	23	:	:	PUNCT
asfbr-505	305	24	cross	cross	ADJ
asfbr-505	305	25	-	-	ADJ
asfbr-505	305	26	section	section	ADJ
asfbr-505	305	27	effect	effect	NOUN
asfbr-505	305	28	test	test	NOUN
asfbr-505	305	29	comparism	comparism	NOUN
asfbr-505	305	30	variable	variable	ADJ
asfbr-505	305	31	fixed	fix	VERB
asfbr-505	305	32	random	random	ADJ
asfbr-505	305	33	var	var	NOUN
asfbr-505	305	34	.	.	PUNCT
asfbr-505	306	1	diff	diff	PROPN
asfbr-505	306	2	prob	prob	PROPN
asfbr-505	306	3	.	.	PUNCT
asfbr-505	307	1	decision	decision	NOUN
asfbr-505	307	2	der	der	NOUN
asfbr-505	308	1	0.022684	0.022684	NUM
asfbr-505	308	2	0.029011	0.029011	NUM
asfbr-505	308	3	0.000058	0.000058	NUM
asfbr-505	308	4	0.4067	0.4067	NUM
asfbr-505	308	5	accept	accept	VERB
asfbr-505	308	6	h0	h0	PROPN
asfbr-505	308	7	ato	ato	PROPN
asfbr-505	308	8	0.032115	0.032115	NUM
asfbr-505	308	9	0.044351	0.044351	NUM
asfbr-505	308	10	0.000228	0.000228	NUM
asfbr-505	308	11	0.4179	0.4179	NUM
asfbr-505	308	12	accept	accept	VERB
asfbr-505	308	13	h0	h0	PROPN
asfbr-505	308	14	bvps	bvps	PROPN
asfbr-505	308	15	-0.030528	-0.030528	PROPN
asfbr-505	308	16	-0.055560	-0.055560	VERB
asfbr-505	308	17	0.001177	0.001177	NUM
asfbr-505	308	18	0.4656	0.4656	NUM
asfbr-505	308	19	accept	accept	VERB
asfbr-505	308	20	h0	h0	PROPN
asfbr-505	308	21	source	source	NOUN
asfbr-505	308	22	:	:	PUNCT
asfbr-505	308	23	computed	compute	VERB
asfbr-505	308	24	from	from	ADP
asfbr-505	308	25	e	e	NOUN
asfbr-505	308	26	-	-	NOUN
asfbr-505	308	27	view	view	NOUN
asfbr-505	308	28	windows	window	VERB
asfbr-505	308	29	9.0	9.0	NUM
asfbr-505	308	30	the	the	DET
asfbr-505	308	31	table	table	NOUN
asfbr-505	308	32	above	above	ADV
asfbr-505	308	33	reveals	reveal	VERB
asfbr-505	308	34	the	the	DET
asfbr-505	308	35	variance	variance	NOUN
asfbr-505	308	36	difference	difference	NOUN
asfbr-505	308	37	among	among	ADP
asfbr-505	308	38	the	the	DET
asfbr-505	308	39	variables	variable	NOUN
asfbr-505	308	40	,	,	PUNCT
asfbr-505	308	41	as	as	SCONJ
asfbr-505	308	42	shown	show	VERB
asfbr-505	308	43	above	above	ADP
asfbr-505	308	44	that	that	SCONJ
asfbr-505	308	45	the	the	DET
asfbr-505	308	46	variables	variable	NOUN
asfbr-505	308	47	are	be	AUX
asfbr-505	308	48	all	all	ADV
asfbr-505	308	49	statistically	statistically	ADV
asfbr-505	308	50	not	not	PART
asfbr-505	308	51	significant	significant	ADJ
asfbr-505	308	52	which	which	PRON
asfbr-505	308	53	implies	imply	VERB
asfbr-505	308	54	that	that	SCONJ
asfbr-505	308	55	there	there	PRON
asfbr-505	308	56	is	be	VERB
asfbr-505	308	57	a	a	DET
asfbr-505	308	58	significant	significant	ADJ
asfbr-505	308	59	difference	difference	NOUN
asfbr-505	308	60	between	between	ADP
asfbr-505	308	61	fixed	fix	VERB
asfbr-505	308	62	and	and	CCONJ
asfbr-505	308	63	random	random	ADJ
asfbr-505	308	64	effect	effect	NOUN
asfbr-505	308	65	among	among	ADP
asfbr-505	308	66	the	the	DET
asfbr-505	308	67	variables	variable	NOUN
asfbr-505	308	68	.	.	PUNCT
asfbr-505	309	1	table	table	NOUN
asfbr-505	309	2	6	6	NUM
asfbr-505	309	3	:	:	PUNCT
asfbr-505	309	4	presentation	presentation	NOUN
asfbr-505	309	5	of	of	ADP
asfbr-505	309	6	granger	granger	PROPN
asfbr-505	309	7	causality	causality	PROPN
asfbr-505	309	8	test	test	NOUN
asfbr-505	309	9	results	result	VERB
asfbr-505	309	10	null	null	ADJ
asfbr-505	309	11	hypothesis	hypothesis	NOUN
asfbr-505	309	12	:	:	PUNCT
asfbr-505	309	13	obs	obs	PROPN
asfbr-505	309	14	f	f	NOUN
asfbr-505	309	15	-	-	PUNCT
asfbr-505	309	16	statistic	statistic	ADJ
asfbr-505	309	17	prob	prob	NOUN
asfbr-505	309	18	.	.	PUNCT
asfbr-505	310	1	der	der	NOUN
asfbr-505	310	2	does	do	AUX
asfbr-505	310	3	not	not	PART
asfbr-505	310	4	granger	granger	AUX
asfbr-505	310	5	cause	cause	VERB
asfbr-505	310	6	mv	mv	PROPN
asfbr-505	310	7	168	168	NUM
asfbr-505	310	8	0.21023	0.21023	NUM
asfbr-505	310	9	0.8106	0.8106	NUM
asfbr-505	310	10	mv	mv	PROPN
asfbr-505	310	11	does	do	AUX
asfbr-505	310	12	not	not	PART
asfbr-505	310	13	granger	granger	PROPN
asfbr-505	310	14	cause	cause	VERB
asfbr-505	310	15	der	der	ADJ
asfbr-505	310	16	2.59882	2.59882	NUM
asfbr-505	310	17	0.0774	0.0774	NUM
asfbr-505	310	18	ato	ato	NOUN
asfbr-505	310	19	does	do	AUX
asfbr-505	310	20	not	not	PART
asfbr-505	310	21	granger	granger	AUX
asfbr-505	310	22	cause	cause	VERB
asfbr-505	310	23	mv	mv	PROPN
asfbr-505	310	24	170	170	NUM
asfbr-505	310	25	1.45459	1.45459	NUM
asfbr-505	310	26	0.2365	0.2365	NUM
asfbr-505	310	27	mv	mv	NOUN
asfbr-505	310	28	does	do	AUX
asfbr-505	310	29	not	not	PART
asfbr-505	310	30	granger	granger	VERB
asfbr-505	310	31	cause	cause	VERB
asfbr-505	310	32	ato	ato	PROPN
asfbr-505	310	33	2.30013	2.30013	NUM
asfbr-505	310	34	0.1035	0.1035	NUM
asfbr-505	310	35	bvps	bvps	NOUN
asfbr-505	310	36	does	do	AUX
asfbr-505	310	37	not	not	PART
asfbr-505	310	38	granger	granger	AUX
asfbr-505	310	39	cause	cause	VERB
asfbr-505	310	40	mv	mv	PROPN
asfbr-505	310	41	170	170	NUM
asfbr-505	310	42	0.00118	0.00118	NUM
asfbr-505	310	43	0.9988	0.9988	NUM
asfbr-505	310	44	mv	mv	NOUN
asfbr-505	310	45	does	do	AUX
asfbr-505	310	46	not	not	PART
asfbr-505	310	47	granger	granger	PROPN
asfbr-505	310	48	cause	cause	VERB
asfbr-505	310	49	bvps	bvps	VERB
asfbr-505	310	50	0.25433	0.25433	NUM
asfbr-505	310	51	0.7757	0.7757	NUM
asfbr-505	310	52	source	source	NOUN
asfbr-505	310	53	:	:	PUNCT
asfbr-505	310	54	computed	compute	VERB
asfbr-505	310	55	from	from	ADP
asfbr-505	310	56	e	e	NOUN
asfbr-505	310	57	-	-	NOUN
asfbr-505	310	58	view	view	NOUN
asfbr-505	310	59	windows	window	VERB
asfbr-505	310	60	9.0	9.0	NUM
asfbr-505	310	61	the	the	DET
asfbr-505	310	62	causality	causality	NOUN
asfbr-505	310	63	test	test	NOUN
asfbr-505	310	64	above	above	ADV
asfbr-505	310	65	shows	show	VERB
asfbr-505	310	66	that	that	SCONJ
asfbr-505	310	67	there	there	PRON
asfbr-505	310	68	is	be	VERB
asfbr-505	310	69	no	no	DET
asfbr-505	310	70	causal	causal	ADJ
asfbr-505	310	71	relationship	relationship	NOUN
asfbr-505	310	72	among	among	ADP
asfbr-505	310	73	the	the	DET
asfbr-505	310	74	variables	variable	NOUN
asfbr-505	310	75	,	,	PUNCT
asfbr-505	310	76	we	we	PRON
asfbr-505	310	77	accept	accept	VERB
asfbr-505	310	78	null	null	ADJ
asfbr-505	310	79	hypotheses	hypothesis	NOUN
asfbr-505	310	80	.	.	PUNCT
asfbr-505	311	1	table	table	NOUN
asfbr-505	311	2	7	7	NUM
asfbr-505	311	3	:	:	PUNCT
asfbr-505	311	4	presentation	presentation	NOUN
asfbr-505	311	5	of	of	ADP
asfbr-505	311	6	panel	panel	NOUN
asfbr-505	311	7	cointegration	cointegration	NOUN
asfbr-505	311	8	test	test	NOUN
asfbr-505	311	9	series	series	NOUN
asfbr-505	311	10	:	:	PUNCT
asfbr-505	311	11	mv	mv	PROPN
asfbr-505	311	12	der	der	PROPN
asfbr-505	311	13	ato	ato	PROPN
asfbr-505	311	14	dps	dps	PROPN
asfbr-505	311	15	alternative	alternative	ADJ
asfbr-505	311	16	hypothesis	hypothesis	NOUN
asfbr-505	311	17	:	:	PUNCT
asfbr-505	311	18	common	common	ADJ
asfbr-505	311	19	ar	ar	PROPN
asfbr-505	311	20	coefs	coef	NOUN
asfbr-505	311	21	.	.	PUNCT
asfbr-505	312	1	(	(	PUNCT
asfbr-505	312	2	within	within	ADP
asfbr-505	312	3	-	-	PUNCT
asfbr-505	312	4	dimension	dimension	NOUN
asfbr-505	312	5	)	)	PUNCT
asfbr-505	312	6	weighted	weight	VERB
asfbr-505	312	7	statistic	statistic	ADJ
asfbr-505	312	8	prob	prob	PROPN
asfbr-505	312	9	.	.	PUNCT
asfbr-505	313	1	statistic	statistic	PROPN
asfbr-505	313	2	prob	prob	PROPN
asfbr-505	313	3	.	.	PUNCT
asfbr-505	314	1	panel	panel	PROPN
asfbr-505	314	2	v	v	NOUN
asfbr-505	314	3	-	-	PUNCT
asfbr-505	314	4	statistic	statistic	ADJ
asfbr-505	314	5	-2.429724	-2.429724	NOUN
asfbr-505	314	6	0.9924	0.9924	NUM
asfbr-505	314	7	-2.299783	-2.299783	PROPN
asfbr-505	314	8	0.9893	0.9893	NUM
asfbr-505	314	9	panel	panel	NOUN
asfbr-505	314	10	rho	rho	ADJ
asfbr-505	314	11	-	-	NOUN
asfbr-505	314	12	statistic	statistic	ADJ
asfbr-505	314	13	4.640154	4.640154	NUM
asfbr-505	314	14	1.0000	1.0000	NUM
asfbr-505	314	15	4.548191	4.548191	NUM
asfbr-505	314	16	1.0000	1.0000	NUM
asfbr-505	314	17	panel	panel	NOUN
asfbr-505	314	18	pp	pp	ADJ
asfbr-505	314	19	-	-	PUNCT
asfbr-505	314	20	statistic	statistic	NOUN
asfbr-505	314	21	-3.186873	-3.186873	VERB
asfbr-505	314	22	0.0007	0.0007	NUM
asfbr-505	314	23	-3.047196	-3.047196	NOUN
asfbr-505	314	24	0.0012	0.0012	NUM
asfbr-505	314	25	panel	panel	NOUN
asfbr-505	314	26	adf	adf	NOUN
asfbr-505	314	27	-	-	PUNCT
asfbr-505	314	28	statistic	statistic	NOUN
asfbr-505	314	29	na	na	NOUN
asfbr-505	314	30	na	na	VERB
asfbr-505	314	31	na	na	VERB
asfbr-505	314	32	na	na	VERB
asfbr-505	314	33	alternative	alternative	ADJ
asfbr-505	314	34	hypothesis	hypothesis	NOUN
asfbr-505	314	35	:	:	PUNCT
asfbr-505	314	36	individual	individual	ADJ
asfbr-505	314	37	ar	ar	PROPN
asfbr-505	314	38	coefs	coefs	PROPN
asfbr-505	314	39	.	.	PUNCT
asfbr-505	315	1	(	(	PUNCT
asfbr-505	315	2	between	between	ADP
asfbr-505	315	3	-	-	PUNCT
asfbr-505	315	4	dimension	dimension	NOUN
asfbr-505	315	5	)	)	PUNCT
asfbr-505	315	6	statistic	statistic	NOUN
asfbr-505	315	7	prob	prob	NOUN
asfbr-505	315	8	.	.	PUNCT
asfbr-505	316	1	group	group	PROPN
asfbr-505	316	2	rho	rho	NOUN
asfbr-505	316	3	-	-	NOUN
asfbr-505	316	4	statistic	statistic	ADJ
asfbr-505	316	5	6.156503	6.156503	NUM
asfbr-505	316	6	1.0000	1.0000	NUM
asfbr-505	316	7	group	group	NOUN
asfbr-505	316	8	pp	pp	ADJ
asfbr-505	316	9	-	-	PUNCT
asfbr-505	316	10	statistic	statistic	ADJ
asfbr-505	316	11	-9.556352	-9.556352	ADJ
asfbr-505	316	12	0.0000	0.0000	NUM
asfbr-505	316	13	group	group	NOUN
asfbr-505	316	14	adf	adf	PROPN
asfbr-505	316	15	-	-	PUNCT
asfbr-505	316	16	statistic	statistic	NOUN
asfbr-505	316	17	na	na	PART
asfbr-505	316	18	na	na	PART
asfbr-505	316	19	source	source	NOUN
asfbr-505	316	20	:	:	PUNCT
asfbr-505	316	21	computed	compute	VERB
asfbr-505	316	22	from	from	ADP
asfbr-505	316	23	e	e	NOUN
asfbr-505	316	24	-	-	NOUN
asfbr-505	316	25	view	view	ADJ
asfbr-505	316	26	windows	window	NOUN
asfbr-505	316	27	9.0	9.0	NUM
asfbr-505	316	28	copyright	copyright	NOUN
asfbr-505	316	29	©	©	PROPN
asfbr-505	316	30	cc	cc	PROPN
asfbr-505	316	31	-	-	PUNCT
asfbr-505	316	32	by	by	ADP
asfbr-505	316	33	-	-	PUNCT
asfbr-505	316	34	nc	nc	PROPN
asfbr-505	316	35	2020	2020	NUM
asfbr-505	316	36	,	,	PUNCT
asfbr-505	316	37	cribfb	cribfb	VERB
asfbr-505	317	1	|	|	ADV
asfbr-505	317	2	asfbr	asfbr	NOUN
asfbr-505	317	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	317	4	asian	asian	ADJ
asfbr-505	317	5	finance	finance	PROPN
asfbr-505	317	6	&	&	CCONJ
asfbr-505	317	7	banking	banking	PROPN
asfbr-505	317	8	review	review	PROPN
asfbr-505	317	9	vol	vol	NOUN
asfbr-505	317	10	.	.	PROPN
asfbr-505	318	1	4	4	NUM
asfbr-505	318	2	,	,	PUNCT
asfbr-505	318	3	no	no	INTJ
asfbr-505	318	4	.	.	NOUN
asfbr-505	318	5	1	1	NUM
asfbr-505	318	6	;	;	PUNCT
asfbr-505	318	7	2020	2020	NUM
asfbr-505	318	8	12	12	NUM
asfbr-505	318	9	the	the	DET
asfbr-505	318	10	results	result	NOUN
asfbr-505	318	11	of	of	ADP
asfbr-505	318	12	the	the	DET
asfbr-505	318	13	cointegration	cointegration	NOUN
asfbr-505	318	14	test	test	NOUN
asfbr-505	318	15	proved	prove	VERB
asfbr-505	318	16	that	that	SCONJ
asfbr-505	318	17	the	the	DET
asfbr-505	318	18	variables	variable	NOUN
asfbr-505	318	19	are	be	AUX
asfbr-505	318	20	cointegrated	cointegrate	VERB
asfbr-505	318	21	as	as	SCONJ
asfbr-505	318	22	the	the	DET
asfbr-505	318	23	probability	probability	NOUN
asfbr-505	318	24	coefficient	coefficient	NOUN
asfbr-505	318	25	of	of	ADP
asfbr-505	318	26	the	the	DET
asfbr-505	318	27	variables	variable	NOUN
asfbr-505	318	28	are	be	AUX
asfbr-505	318	29	less	less	ADJ
asfbr-505	318	30	than	than	ADP
asfbr-505	318	31	0.05	0.05	NUM
asfbr-505	318	32	,	,	PUNCT
asfbr-505	318	33	we	we	PRON
asfbr-505	318	34	accept	accept	VERB
asfbr-505	318	35	the	the	DET
asfbr-505	318	36	alternate	alternate	ADJ
asfbr-505	318	37	hypotheses	hypothesis	NOUN
asfbr-505	318	38	that	that	SCONJ
asfbr-505	318	39	there	there	PRON
asfbr-505	318	40	is	be	VERB
asfbr-505	318	41	the	the	DET
asfbr-505	318	42	presence	presence	NOUN
asfbr-505	318	43	of	of	ADP
asfbr-505	318	44	long	long	ADJ
asfbr-505	318	45	run	run	NOUN
asfbr-505	318	46	relationship	relationship	NOUN
asfbr-505	318	47	between	between	ADP
asfbr-505	318	48	the	the	DET
asfbr-505	318	49	dependent	dependent	ADJ
asfbr-505	318	50	and	and	CCONJ
asfbr-505	318	51	the	the	DET
asfbr-505	318	52	independent	independent	ADJ
asfbr-505	318	53	variables	variable	NOUN
asfbr-505	318	54	.	.	PUNCT
asfbr-505	319	1	the	the	DET
asfbr-505	319	2	presence	presence	NOUN
asfbr-505	319	3	of	of	ADP
asfbr-505	319	4	long	long	ADJ
asfbr-505	319	5	run	run	NOUN
asfbr-505	319	6	relationship	relationship	NOUN
asfbr-505	319	7	enables	enable	VERB
asfbr-505	319	8	us	we	PRON
asfbr-505	319	9	to	to	PART
asfbr-505	319	10	test	test	VERB
asfbr-505	319	11	for	for	ADP
asfbr-505	319	12	unit	unit	NOUN
asfbr-505	319	13	root	root	NOUN
asfbr-505	319	14	;	;	PUNCT
asfbr-505	319	15	the	the	DET
asfbr-505	319	16	table	table	NOUN
asfbr-505	319	17	below	below	ADV
asfbr-505	319	18	has	have	VERB
asfbr-505	319	19	the	the	DET
asfbr-505	319	20	details	detail	NOUN
asfbr-505	319	21	.	.	PUNCT
asfbr-505	320	1	table	table	NOUN
asfbr-505	320	2	8	8	NUM
asfbr-505	320	3	:	:	PUNCT
asfbr-505	320	4	tests	test	NOUN
asfbr-505	320	5	of	of	ADP
asfbr-505	320	6	stationarity	stationarity	NOUN
asfbr-505	320	7	series	series	NOUN
asfbr-505	320	8	:	:	PUNCT
asfbr-505	320	9	mv	mv	PROPN
asfbr-505	320	10	method	method	PROPN
asfbr-505	320	11	statistic	statistic	PROPN
asfbr-505	320	12	prob	prob	NOUN
asfbr-505	320	13	.	.	PUNCT
asfbr-505	321	1	*	*	PUNCT
asfbr-505	321	2	*	*	PUNCT
asfbr-505	321	3	sections	section	NOUN
asfbr-505	321	4	obs	obs	PROPN
asfbr-505	321	5	null	null	PROPN
asfbr-505	321	6	:	:	PUNCT
asfbr-505	321	7	unit	unit	NOUN
asfbr-505	321	8	root	root	NOUN
asfbr-505	321	9	(	(	PUNCT
asfbr-505	321	10	assumes	assume	VERB
asfbr-505	321	11	common	common	ADJ
asfbr-505	321	12	unit	unit	NOUN
asfbr-505	321	13	root	root	NOUN
asfbr-505	321	14	process	process	NOUN
asfbr-505	321	15	)	)	PUNCT
asfbr-505	322	1	levin	levin	PROPN
asfbr-505	322	2	,	,	PUNCT
asfbr-505	322	3	lin	lin	PROPN
asfbr-505	322	4	&	&	CCONJ
asfbr-505	322	5	chu	chu	PROPN
asfbr-505	322	6	t	t	PROPN
asfbr-505	322	7	*	*	PUNCT
asfbr-505	322	8	-9.25205	-9.25205	NOUN
asfbr-505	323	1	0.0000	0.0000	NUM
asfbr-505	323	2	23	23	NUM
asfbr-505	323	3	170	170	NUM
asfbr-505	324	1	i	i	PRON
asfbr-505	324	2	m	m	PROPN
asfbr-505	324	3	,	,	PUNCT
asfbr-505	324	4	pesaran	pesaran	NOUN
asfbr-505	324	5	and	and	CCONJ
asfbr-505	324	6	shin	shin	PROPN
asfbr-505	324	7	w	w	ADJ
asfbr-505	324	8	-	-	PUNCT
asfbr-505	324	9	stat	stat	NOUN
asfbr-505	324	10	-3.15566	-3.15566	NOUN
asfbr-505	324	11	0.0008	0.0008	NUM
asfbr-505	324	12	23	23	NUM
asfbr-505	324	13	170	170	NUM
asfbr-505	324	14	adf	adf	PROPN
asfbr-505	324	15	fisher	fisher	PROPN
asfbr-505	324	16	chi	chi	PROPN
asfbr-505	324	17	-	-	PUNCT
asfbr-505	324	18	square	square	ADJ
asfbr-505	324	19	86.3823	86.3823	NUM
asfbr-505	324	20	0.0003	0.0003	NUM
asfbr-505	324	21	23	23	NUM
asfbr-505	324	22	170	170	NUM
asfbr-505	324	23	pp	pp	PROPN
asfbr-505	324	24	fisher	fisher	PROPN
asfbr-505	324	25	chi	chi	PROPN
asfbr-505	324	26	-	-	PUNCT
asfbr-505	324	27	square	square	ADJ
asfbr-505	324	28	145.244	145.244	NUM
asfbr-505	324	29	0.0000	0.0000	NUM
asfbr-505	324	30	23	23	NUM
asfbr-505	324	31	197	197	NUM
asfbr-505	324	32	series	series	NOUN
asfbr-505	324	33	:	:	PUNCT
asfbr-505	324	34	d(der	d(der	NOUN
asfbr-505	324	35	)	)	PUNCT
asfbr-505	324	36	levin	levin	PROPN
asfbr-505	324	37	,	,	PUNCT
asfbr-505	324	38	lin	lin	PROPN
asfbr-505	324	39	&	&	CCONJ
asfbr-505	324	40	chu	chu	PROPN
asfbr-505	324	41	t	t	PROPN
asfbr-505	324	42	*	*	PUNCT
asfbr-505	324	43	-22.8587	-22.8587	NUM
asfbr-505	325	1	0.0000	0.0000	NUM
asfbr-505	325	2	23	23	NUM
asfbr-505	325	3	159	159	NUM
asfbr-505	325	4	i	i	PRON
asfbr-505	325	5	m	m	PROPN
asfbr-505	325	6	,	,	PUNCT
asfbr-505	325	7	pesaran	pesaran	NOUN
asfbr-505	325	8	and	and	CCONJ
asfbr-505	325	9	shin	shin	NOUN
asfbr-505	325	10	w	w	ADJ
asfbr-505	325	11	-	-	PUNCT
asfbr-505	325	12	stat	stat	NOUN
asfbr-505	325	13	-8.51342	-8.51342	NOUN
asfbr-505	325	14	0.0000	0.0000	NUM
asfbr-505	325	15	23	23	NUM
asfbr-505	325	16	159	159	NUM
asfbr-505	325	17	adf	adf	PROPN
asfbr-505	325	18	fisher	fisher	PROPN
asfbr-505	325	19	chi	chi	PROPN
asfbr-505	325	20	-	-	PUNCT
asfbr-505	325	21	square	square	PROPN
asfbr-505	325	22	150.519	150.519	NUM
asfbr-505	325	23	0.0000	0.0000	NUM
asfbr-505	325	24	23	23	NUM
asfbr-505	325	25	159	159	NUM
asfbr-505	325	26	pp	pp	PROPN
asfbr-505	325	27	fisher	fisher	PROPN
asfbr-505	325	28	chi	chi	PROPN
asfbr-505	325	29	-	-	PUNCT
asfbr-505	325	30	square	square	PROPN
asfbr-505	325	31	343.638	343.638	NUM
asfbr-505	325	32	0.0000	0.0000	NUM
asfbr-505	325	33	23	23	NUM
asfbr-505	325	34	182	182	NUM
asfbr-505	325	35	series	series	NOUN
asfbr-505	325	36	:	:	PUNCT
asfbr-505	325	37	bvps	bvps	PROPN
asfbr-505	325	38	levin	levin	PROPN
asfbr-505	325	39	,	,	PUNCT
asfbr-505	325	40	lin	lin	PROPN
asfbr-505	325	41	&	&	CCONJ
asfbr-505	325	42	chu	chu	PROPN
asfbr-505	325	43	t	t	PROPN
asfbr-505	325	44	*	*	PROPN
asfbr-505	325	45	-6.67509	-6.67509	NOUN
asfbr-505	326	1	0.0000	0.0000	NUM
asfbr-505	326	2	23	23	NUM
asfbr-505	326	3	184	184	NUM
asfbr-505	327	1	i	i	NOUN
asfbr-505	327	2	m	m	PROPN
asfbr-505	327	3	,	,	PUNCT
asfbr-505	327	4	pesaran	pesaran	NOUN
asfbr-505	327	5	and	and	CCONJ
asfbr-505	327	6	shin	shin	PROPN
asfbr-505	327	7	w	w	ADJ
asfbr-505	327	8	-	-	PUNCT
asfbr-505	327	9	stat	stat	NOUN
asfbr-505	327	10	-3.05967	-3.05967	NOUN
asfbr-505	327	11	0.0011	0.0011	NUM
asfbr-505	327	12	23	23	NUM
asfbr-505	327	13	184	184	NUM
asfbr-505	327	14	adf	adf	PROPN
asfbr-505	327	15	fisher	fisher	PROPN
asfbr-505	327	16	chi	chi	PROPN
asfbr-505	327	17	-	-	PUNCT
asfbr-505	327	18	square	square	NOUN
asfbr-505	327	19	83.0036	83.0036	NUM
asfbr-505	327	20	0.0007	0.0007	NUM
asfbr-505	327	21	23	23	NUM
asfbr-505	327	22	184	184	NUM
asfbr-505	327	23	pp	pp	PROPN
asfbr-505	327	24	fisher	fisher	PROPN
asfbr-505	327	25	chi	chi	PROPN
asfbr-505	327	26	-	-	PUNCT
asfbr-505	327	27	square	square	PROPN
asfbr-505	327	28	156.215	156.215	NUM
asfbr-505	327	29	0.0000	0.0000	NUM
asfbr-505	327	30	23	23	NUM
asfbr-505	327	31	207	207	NUM
asfbr-505	327	32	series	series	NOUN
asfbr-505	327	33	:	:	PUNCT
asfbr-505	327	34	ato	ato	PROPN
asfbr-505	327	35	levin	levin	PROPN
asfbr-505	327	36	,	,	PUNCT
asfbr-505	327	37	lin	lin	PROPN
asfbr-505	327	38	&	&	CCONJ
asfbr-505	327	39	chu	chu	PROPN
asfbr-505	327	40	t	t	PROPN
asfbr-505	327	41	*	*	PUNCT
asfbr-505	327	42	-5.96046	-5.96046	NOUN
asfbr-505	327	43	0.0000	0.0000	NUM
asfbr-505	327	44	23	23	NUM
asfbr-505	327	45	184	184	NUM
asfbr-505	327	46	i	i	NOUN
asfbr-505	327	47	m	m	PROPN
asfbr-505	327	48	,	,	PUNCT
asfbr-505	327	49	pesaran	pesaran	NOUN
asfbr-505	327	50	and	and	CCONJ
asfbr-505	327	51	shin	shin	NOUN
asfbr-505	327	52	w	w	ADJ
asfbr-505	327	53	-	-	PUNCT
asfbr-505	327	54	stat	stat	NOUN
asfbr-505	327	55	-3.37459	-3.37459	NOUN
asfbr-505	328	1	0.0004	0.0004	NUM
asfbr-505	328	2	23	23	NUM
asfbr-505	328	3	184	184	NUM
asfbr-505	328	4	adf	adf	PROPN
asfbr-505	328	5	fisher	fisher	PROPN
asfbr-505	328	6	chi	chi	PROPN
asfbr-505	328	7	-	-	PUNCT
asfbr-505	328	8	square	square	PROPN
asfbr-505	328	9	88.9042	88.9042	NUM
asfbr-505	328	10	0.0002	0.0002	NUM
asfbr-505	328	11	23	23	NUM
asfbr-505	328	12	184	184	NUM
asfbr-505	328	13	pp	pp	PROPN
asfbr-505	328	14	fisher	fisher	PROPN
asfbr-505	328	15	chi	chi	PROPN
asfbr-505	328	16	-	-	PUNCT
asfbr-505	328	17	square	square	ADJ
asfbr-505	328	18	190.177	190.177	NUM
asfbr-505	328	19	0.0000	0.0000	NUM
asfbr-505	328	20	23	23	NUM
asfbr-505	328	21	207	207	NUM
asfbr-505	328	22	source	source	NOUN
asfbr-505	328	23	:	:	PUNCT
asfbr-505	328	24	computed	compute	VERB
asfbr-505	328	25	from	from	ADP
asfbr-505	328	26	e	e	NOUN
asfbr-505	328	27	-	-	NOUN
asfbr-505	328	28	view	view	NOUN
asfbr-505	328	29	windows	window	VERB
asfbr-505	328	30	9.0	9.0	NUM
asfbr-505	328	31	the	the	DET
asfbr-505	328	32	table	table	NOUN
asfbr-505	328	33	above	above	ADP
asfbr-505	328	34	presents	present	VERB
asfbr-505	328	35	the	the	DET
asfbr-505	328	36	summary	summary	NOUN
asfbr-505	328	37	results	result	NOUN
asfbr-505	328	38	of	of	ADP
asfbr-505	328	39	the	the	DET
asfbr-505	328	40	adf	adf	NOUN
asfbr-505	328	41	and	and	CCONJ
asfbr-505	328	42	pp	pp	PROPN
asfbr-505	328	43	panel	panel	NOUN
asfbr-505	328	44	unit	unit	NOUN
asfbr-505	328	45	root	root	NOUN
asfbr-505	328	46	tests	test	NOUN
asfbr-505	328	47	.	.	PUNCT
asfbr-505	329	1	the	the	DET
asfbr-505	329	2	results	result	NOUN
asfbr-505	329	3	show	show	VERB
asfbr-505	329	4	that	that	SCONJ
asfbr-505	329	5	the	the	DET
asfbr-505	329	6	null	null	ADJ
asfbr-505	329	7	hypotheses	hypothesis	NOUN
asfbr-505	329	8	of	of	ADP
asfbr-505	329	9	a	a	DET
asfbr-505	329	10	unit	unit	NOUN
asfbr-505	329	11	root	root	NOUN
asfbr-505	329	12	test	test	NOUN
asfbr-505	329	13	for	for	ADP
asfbr-505	329	14	first	first	ADJ
asfbr-505	329	15	difference	difference	NOUN
asfbr-505	329	16	series	series	NOUN
asfbr-505	329	17	for	for	ADP
asfbr-505	329	18	all	all	DET
asfbr-505	329	19	the	the	DET
asfbr-505	329	20	variables	variable	NOUN
asfbr-505	329	21	can	can	AUX
asfbr-505	329	22	be	be	AUX
asfbr-505	329	23	rejected	reject	VERB
asfbr-505	329	24	at	at	ADP
asfbr-505	329	25	all	all	DET
asfbr-505	329	26	the	the	DET
asfbr-505	329	27	critical	critical	ADJ
asfbr-505	329	28	values	value	NOUN
asfbr-505	329	29	indicating	indicate	VERB
asfbr-505	329	30	that	that	SCONJ
asfbr-505	329	31	the	the	DET
asfbr-505	329	32	level	level	NOUN
asfbr-505	329	33	series	series	NOUN
asfbr-505	329	34	which	which	PRON
asfbr-505	329	35	is	be	AUX
asfbr-505	329	36	largely	largely	ADV
asfbr-505	329	37	time	time	NOUN
asfbr-505	329	38	-	-	PUNCT
asfbr-505	329	39	dependent	dependent	ADJ
asfbr-505	329	40	and	and	CCONJ
asfbr-505	329	41	non	non	ADJ
asfbr-505	329	42	-	-	ADJ
asfbr-505	329	43	stationary	stationary	ADJ
asfbr-505	329	44	can	can	AUX
asfbr-505	329	45	be	be	AUX
asfbr-505	329	46	made	make	VERB
asfbr-505	329	47	stationary	stationary	ADJ
asfbr-505	329	48	at	at	ADP
asfbr-505	329	49	the	the	DET
asfbr-505	329	50	first	first	ADJ
asfbr-505	329	51	difference	difference	NOUN
asfbr-505	329	52	and	and	CCONJ
asfbr-505	329	53	maximum	maximum	ADJ
asfbr-505	329	54	lag	lag	NOUN
asfbr-505	329	55	of	of	ADP
asfbr-505	329	56	one	one	NUM
asfbr-505	329	57	.	.	PUNCT
asfbr-505	330	1	thus	thus	ADV
asfbr-505	330	2	,	,	PUNCT
asfbr-505	330	3	the	the	DET
asfbr-505	330	4	reduced	reduce	VERB
asfbr-505	330	5	form	form	NOUN
asfbr-505	330	6	model	model	NOUN
asfbr-505	330	7	follows	follow	VERB
asfbr-505	330	8	an	an	DET
asfbr-505	330	9	integrating	integrating	NOUN
asfbr-505	330	10	order	order	NOUN
asfbr-505	330	11	of	of	ADP
asfbr-505	330	12	1(1	1(1	NUM
asfbr-505	330	13	)	)	PUNCT
asfbr-505	330	14	process	process	NOUN
asfbr-505	330	15	and	and	CCONJ
asfbr-505	330	16	is	be	AUX
asfbr-505	330	17	therefore	therefore	ADV
asfbr-505	330	18	a	a	DET
asfbr-505	330	19	stationary	stationary	ADJ
asfbr-505	330	20	process	process	NOUN
asfbr-505	330	21	.	.	PUNCT
asfbr-505	331	1	it	it	PRON
asfbr-505	331	2	also	also	ADV
asfbr-505	331	3	reveals	reveal	VERB
asfbr-505	331	4	that	that	SCONJ
asfbr-505	331	5	the	the	DET
asfbr-505	331	6	test	test	NOUN
asfbr-505	331	7	of	of	ADP
asfbr-505	331	8	stationarity	stationarity	NOUN
asfbr-505	331	9	in	in	ADP
asfbr-505	331	10	the	the	DET
asfbr-505	331	11	residuals	residual	NOUN
asfbr-505	331	12	from	from	ADP
asfbr-505	331	13	the	the	DET
asfbr-505	331	14	level	level	NOUN
asfbr-505	331	15	series	series	NOUN
asfbr-505	331	16	regression	regression	NOUN
asfbr-505	331	17	is	be	AUX
asfbr-505	331	18	significant	significant	ADJ
asfbr-505	331	19	at	at	ADP
asfbr-505	331	20	all	all	DET
asfbr-505	331	21	lags	lag	NOUN
asfbr-505	331	22	.	.	PUNCT
asfbr-505	332	1	furthermore	furthermore	ADV
asfbr-505	332	2	,	,	PUNCT
asfbr-505	332	3	this	this	PRON
asfbr-505	332	4	indicates	indicate	VERB
asfbr-505	332	5	that	that	SCONJ
asfbr-505	332	6	the	the	DET
asfbr-505	332	7	regression	regression	NOUN
asfbr-505	332	8	is	be	AUX
asfbr-505	332	9	no	no	PRON
asfbr-505	332	10	more	more	ADV
asfbr-505	332	11	spurious	spurious	ADJ
asfbr-505	332	12	but	but	CCONJ
asfbr-505	332	13	real	real	ADJ
asfbr-505	332	14	.	.	PUNCT
asfbr-505	333	1	that	that	PRON
asfbr-505	333	2	is	be	AUX
asfbr-505	333	3	to	to	PART
asfbr-505	333	4	say	say	VERB
asfbr-505	333	5	,	,	PUNCT
asfbr-505	333	6	all	all	DET
asfbr-505	333	7	the	the	DET
asfbr-505	333	8	variables	variable	NOUN
asfbr-505	333	9	are	be	AUX
asfbr-505	333	10	individually	individually	ADV
asfbr-505	333	11	stationary	stationary	ADJ
asfbr-505	333	12	and	and	CCONJ
asfbr-505	333	13	stable	stable	ADJ
asfbr-505	333	14	.	.	PUNCT
asfbr-505	334	1	at	at	ADP
asfbr-505	334	2	this	this	DET
asfbr-505	334	3	level	level	NOUN
asfbr-505	334	4	,	,	PUNCT
asfbr-505	334	5	all	all	DET
asfbr-505	334	6	the	the	DET
asfbr-505	334	7	t	t	PROPN
asfbr-505	334	8	-	-	PUNCT
asfbr-505	334	9	statistic	statistic	NOUN
asfbr-505	334	10	became	become	VERB
asfbr-505	334	11	significant	significant	ADJ
asfbr-505	334	12	at	at	ADP
asfbr-505	334	13	5	5	NUM
asfbr-505	334	14	percent	percent	NOUN
asfbr-505	334	15	.	.	PUNCT
asfbr-505	335	1	table9	table9	NOUN
asfbr-505	335	2	:	:	PUNCT
asfbr-505	335	3	phillips	phillips	NOUN
asfbr-505	335	4	-	-	PUNCT
asfbr-505	335	5	peron	peron	ADJ
asfbr-505	335	6	results	result	NOUN
asfbr-505	335	7	(	(	PUNCT
asfbr-505	335	8	non	non	ADJ
asfbr-505	335	9	-	-	ADJ
asfbr-505	335	10	parametric	parametric	ADJ
asfbr-505	335	11	)	)	PUNCT
asfbr-505	335	12	cross	cross	NOUN
asfbr-505	335	13	i	i	PROPN
asfbr-505	335	14	d	d	PROPN
asfbr-505	335	15	ar(1	ar(1	PROPN
asfbr-505	335	16	)	)	PUNCT
asfbr-505	335	17	variance	variance	NOUN
asfbr-505	335	18	hac	hac	NOUN
asfbr-505	335	19	bandwidth	bandwidth	NOUN
asfbr-505	335	20	obs	obs	PROPN
asfbr-505	335	21	aluminium	aluminium	NOUN
asfbr-505	335	22	extrusion	extrusion	NOUN
asfbr-505	335	23	-0.161	-0.161	PUNCT
asfbr-505	335	24	0.646540	0.646540	NUM
asfbr-505	335	25	0.619755	0.619755	NUM
asfbr-505	335	26	2.00	2.00	NUM
asfbr-505	335	27	9	9	NUM
asfbr-505	335	28	austin	austin	PROPN
asfbr-505	335	29	laz	laz	PROPN
asfbr-505	335	30	and	and	CCONJ
asfbr-505	335	31	company	company	NOUN
asfbr-505	335	32	-0.843	-0.843	VERB
asfbr-505	335	33	0.083477	0.083477	NUM
asfbr-505	335	34	0.064919	0.064919	NUM
asfbr-505	335	35	1.00	1.00	NUM
asfbr-505	335	36	9	9	NUM
asfbr-505	335	37	paints	paint	NOUN
asfbr-505	335	38	and	and	CCONJ
asfbr-505	335	39	coatings	coating	NOUN
asfbr-505	335	40	0.013	0.013	NUM
asfbr-505	335	41	2.090620	2.090620	NUM
asfbr-505	335	42	1.597237	1.597237	NUM
asfbr-505	335	43	3.00	3.00	NUM
asfbr-505	335	44	9	9	NUM
asfbr-505	335	45	berger	berger	NOUN
asfbr-505	335	46	paints	paint	NOUN
asfbr-505	335	47	dropped	drop	VERB
asfbr-505	335	48	from	from	ADP
asfbr-505	335	49	test	test	NOUN
asfbr-505	335	50	beta	beta	NOUN
asfbr-505	335	51	glass	glass	NOUN
asfbr-505	335	52	dropped	drop	VERB
asfbr-505	335	53	from	from	ADP
asfbr-505	335	54	test	test	NOUN
asfbr-505	335	55	cadbury	cadbury	PROPN
asfbr-505	335	56	nigeria	nigeria	PROPN
asfbr-505	335	57	-0.475	-0.475	VERB
asfbr-505	335	58	0.300930	0.300930	NUM
asfbr-505	335	59	0.049049	0.049049	NUM
asfbr-505	335	60	8.00	8.00	NUM
asfbr-505	335	61	9	9	NUM
asfbr-505	335	62	cement	cement	NOUN
asfbr-505	335	63	co.	co.	PROPN
asfbr-505	335	64	of	of	ADP
asfbr-505	335	65	north	north	PROPN
asfbr-505	335	66	dropped	drop	VERB
asfbr-505	335	67	from	from	ADP
asfbr-505	335	68	test	test	NOUN
asfbr-505	335	69	champion	champion	NOUN
asfbr-505	335	70	brew	brew	NOUN
asfbr-505	335	71	.	.	PUNCT
asfbr-505	336	1	plc	plc	PROPN
asfbr-505	336	2	-0.229	-0.229	PUNCT
asfbr-505	336	3	0.968705	0.968705	NUM
asfbr-505	336	4	0.574934	0.574934	NUM
asfbr-505	336	5	6.00	6.00	NUM
asfbr-505	336	6	9	9	NUM
asfbr-505	336	7	premier	premier	NOUN
asfbr-505	336	8	paints	paint	NOUN
asfbr-505	336	9	plc	plc	PROPN
asfbr-505	336	10	dropped	drop	VERB
asfbr-505	336	11	from	from	ADP
asfbr-505	336	12	test	test	NOUN
asfbr-505	336	13	dangote	dangote	NOUN
asfbr-505	336	14	cement	cement	PROPN
asfbr-505	336	15	plc	plc	PROPN
asfbr-505	336	16	-0.447	-0.447	VERB
asfbr-505	336	17	0.455981	0.455981	NUM
asfbr-505	336	18	0.210542	0.210542	NUM
asfbr-505	336	19	4.00	4.00	NUM
asfbr-505	336	20	9	9	NUM
asfbr-505	336	21	dangote	dangote	NOUN
asfbr-505	336	22	flour	flour	NOUN
asfbr-505	336	23	mills	mill	NOUN
asfbr-505	336	24	plc	plc	PROPN
asfbr-505	336	25	0.260	0.260	NUM
asfbr-505	336	26	0.517686	0.517686	NUM
asfbr-505	336	27	0.507708	0.507708	NUM
asfbr-505	336	28	1.00	1.00	NUM
asfbr-505	336	29	9	9	NUM
asfbr-505	336	30	dn	dn	PROPN
asfbr-505	336	31	tyre	tyre	PROPN
asfbr-505	336	32	&	&	CCONJ
asfbr-505	336	33	rubber	rubber	PROPN
asfbr-505	336	34	plc	plc	PROPN
asfbr-505	336	35	-0.249	-0.249	PUNCT
asfbr-505	336	36	1.806874	1.806874	NUM
asfbr-505	336	37	1.806874	1.806874	NUM
asfbr-505	336	38	0.00	0.00	NUM
asfbr-505	336	39	9	9	NUM
asfbr-505	336	40	evans	evans	PROPN
asfbr-505	336	41	medical	medical	PROPN
asfbr-505	336	42	plc	plc	PROPN
asfbr-505	336	43	dropped	drop	VERB
asfbr-505	336	44	from	from	ADP
asfbr-505	336	45	test	test	NOUN
asfbr-505	336	46	flour	flour	NOUN
asfbr-505	336	47	mills	mill	NOUN
asfbr-505	336	48	nig	nig	PROPN
asfbr-505	336	49	.	.	PUNCT
asfbr-505	337	1	plc	plc	PROPN
asfbr-505	337	2	dropped	drop	VERB
asfbr-505	337	3	from	from	ADP
asfbr-505	337	4	test	test	NOUN
asfbr-505	337	5	copyright	copyright	NOUN
asfbr-505	337	6	©	©	PROPN
asfbr-505	337	7	cc	cc	PROPN
asfbr-505	337	8	-	-	PUNCT
asfbr-505	337	9	by	by	ADP
asfbr-505	337	10	-	-	PUNCT
asfbr-505	337	11	nc	nc	PROPN
asfbr-505	337	12	2020	2020	NUM
asfbr-505	337	13	,	,	PUNCT
asfbr-505	337	14	cribfb	cribfb	VERB
asfbr-505	338	1	|	|	ADV
asfbr-505	338	2	asfbr	asfbr	NOUN
asfbr-505	338	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	338	4	asian	asian	ADJ
asfbr-505	338	5	finance	finance	PROPN
asfbr-505	338	6	&	&	CCONJ
asfbr-505	338	7	banking	banking	PROPN
asfbr-505	338	8	review	review	PROPN
asfbr-505	338	9	vol	vol	NOUN
asfbr-505	338	10	.	.	PROPN
asfbr-505	339	1	4	4	NUM
asfbr-505	339	2	,	,	PUNCT
asfbr-505	339	3	no	no	INTJ
asfbr-505	339	4	.	.	NOUN
asfbr-505	339	5	1	1	NUM
asfbr-505	339	6	;	;	PUNCT
asfbr-505	340	1	2020	2020	NUM
asfbr-505	340	2	13	13	NUM
asfbr-505	340	3	p	p	NOUN
asfbr-505	340	4	z	z	PROPN
asfbr-505	340	5	cussons	cusson	NOUN
asfbr-505	340	6	nigeria	nigeria	PROPN
asfbr-505	340	7	plc	plc	PROPN
asfbr-505	340	8	-0.618	-0.618	PUNCT
asfbr-505	340	9	0.295691	0.295691	NUM
asfbr-505	340	10	0.223230	0.223230	NUM
asfbr-505	340	11	2.00	2.00	NUM
asfbr-505	340	12	9	9	NUM
asfbr-505	340	13	vitafoam	vitafoam	PROPN
asfbr-505	340	14	nig	nig	PROPN
asfbr-505	340	15	plc	plc	PROPN
asfbr-505	340	16	-0.101	-0.101	PUNCT
asfbr-505	340	17	0.232916	0.232916	NUM
asfbr-505	340	18	0.216321	0.216321	NUM
asfbr-505	340	19	4.00	4.00	NUM
asfbr-505	340	20	9	9	NUM
asfbr-505	340	21	glaxo	glaxo	NOUN
asfbr-505	340	22	smithkline	smithkline	PROPN
asfbr-505	340	23	consumer	consumer	PROPN
asfbr-505	340	24	nig	nig	PROPN
asfbr-505	340	25	.	.	PUNCT
asfbr-505	341	1	plc	plc	PROPN
asfbr-505	341	2	-0.442	-0.442	PUNCT
asfbr-505	341	3	0.099122	0.099122	NUM
asfbr-505	341	4	0.048300	0.048300	NUM
asfbr-505	341	5	8.00	8.00	NUM
asfbr-505	341	6	9	9	NUM
asfbr-505	341	7	honeywell	honeywell	NOUN
asfbr-505	341	8	flour	flour	NOUN
asfbr-505	341	9	mill	mill	PROPN
asfbr-505	341	10	plc	plc	PROPN
asfbr-505	341	11	-0.738	-0.738	VERB
asfbr-505	341	12	0.480678	0.480678	NUM
asfbr-505	341	13	0.169825	0.169825	NUM
asfbr-505	341	14	5.00	5.00	NUM
asfbr-505	341	15	9	9	NUM
asfbr-505	341	16	lafarge	lafarge	PROPN
asfbr-505	341	17	africa	africa	PROPN
asfbr-505	341	18	plc	plc	PROPN
asfbr-505	341	19	dropped	drop	VERB
asfbr-505	341	20	from	from	ADP
asfbr-505	341	21	test	test	NOUN
asfbr-505	341	22	nestle	nestle	PROPN
asfbr-505	341	23	nigeria	nigeria	PROPN
asfbr-505	341	24	plc	plc	PROPN
asfbr-505	341	25	dropped	drop	VERB
asfbr-505	341	26	from	from	ADP
asfbr-505	341	27	test	test	NOUN
asfbr-505	341	28	may	may	PROPN
asfbr-505	341	29	&	&	CCONJ
asfbr-505	341	30	baker	baker	PROPN
asfbr-505	341	31	nigeria	nigeria	PROPN
asfbr-505	341	32	plc	plc	PROPN
asfbr-505	341	33	0.054	0.054	NUM
asfbr-505	341	34	1.171200	1.171200	NUM
asfbr-505	341	35	0.428968	0.428968	NUM
asfbr-505	341	36	8.00	8.00	NUM
asfbr-505	341	37	9	9	NUM
asfbr-505	341	38	flour	flour	NOUN
asfbr-505	341	39	mills	mill	NOUN
asfbr-505	341	40	plc	plc	PROPN
asfbr-505	341	41	.	.	PUNCT
asfbr-505	342	1	-0.432	-0.432	NOUN
asfbr-505	343	1	0.064481	0.064481	NUM
asfbr-505	344	1	0.064481	0.064481	NUM
asfbr-505	344	2	0.00	0.00	NUM
asfbr-505	344	3	9	9	NUM
asfbr-505	344	4	nascon	nascon	NOUN
asfbr-505	344	5	allied	ally	VERB
asfbr-505	344	6	industries	industry	NOUN
asfbr-505	344	7	-0.396	-0.396	PUNCT
asfbr-505	345	1	0.259262	0.259262	NUM
asfbr-505	345	2	0.251736	0.251736	NUM
asfbr-505	345	3	1.00	1.00	NUM
asfbr-505	345	4	9	9	NUM
asfbr-505	345	5	source	source	NOUN
asfbr-505	345	6	:	:	PUNCT
asfbr-505	345	7	computed	compute	VERB
asfbr-505	345	8	from	from	ADP
asfbr-505	345	9	e	e	NOUN
asfbr-505	345	10	-	-	NOUN
asfbr-505	345	11	view	view	NOUN
asfbr-505	345	12	windows	window	VERB
asfbr-505	345	13	9.0	9.0	NUM
asfbr-505	345	14	the	the	DET
asfbr-505	345	15	result	result	NOUN
asfbr-505	345	16	of	of	ADP
asfbr-505	345	17	the	the	DET
asfbr-505	345	18	power	power	NOUN
asfbr-505	345	19	for	for	ADP
asfbr-505	345	20	all	all	DET
asfbr-505	345	21	the	the	DET
asfbr-505	345	22	test	test	NOUN
asfbr-505	345	23	procedure	procedure	NOUN
asfbr-505	345	24	when	when	SCONJ
asfbr-505	345	25	the	the	DET
asfbr-505	345	26	underlying	underlying	ADJ
asfbr-505	345	27	time	time	NOUN
asfbr-505	345	28	series	series	PROPN
asfbr-505	345	29	model	model	NOUN
asfbr-505	345	30	is	be	AUX
asfbr-505	345	31	stationary	stationary	ADJ
asfbr-505	345	32	ar	ar	PROPN
asfbr-505	345	33	,	,	PUNCT
asfbr-505	345	34	all	all	DET
asfbr-505	345	35	the	the	DET
asfbr-505	345	36	procedures	procedure	NOUN
asfbr-505	345	37	produced	produce	VERB
asfbr-505	345	38	a	a	DET
asfbr-505	345	39	reasonably	reasonably	ADV
asfbr-505	345	40	high	high	ADJ
asfbr-505	345	41	power	power	NOUN
asfbr-505	345	42	over	over	ADP
asfbr-505	345	43	all	all	DET
asfbr-505	345	44	the	the	DET
asfbr-505	345	45	sample	sample	NOUN
asfbr-505	345	46	sizes	size	NOUN
asfbr-505	345	47	and	and	CCONJ
asfbr-505	345	48	order	order	NOUN
asfbr-505	345	49	considered	consider	VERB
asfbr-505	345	50	except	except	SCONJ
asfbr-505	345	51	at	at	ADP
asfbr-505	345	52	order	order	NOUN
asfbr-505	345	53	2	2	NUM
asfbr-505	345	54	where	where	SCONJ
asfbr-505	345	55	adf	adf	PROPN
asfbr-505	345	56	(	(	PUNCT
asfbr-505	345	57	augmented	augment	VERB
asfbr-505	345	58	dickey	dickey	PROPN
asfbr-505	345	59	fuller	fuller	PROPN
asfbr-505	345	60	)	)	PUNCT
asfbr-505	345	61	and	and	CCONJ
asfbr-505	345	62	kpss	kpss	PROPN
asfbr-505	345	63	produced	produce	VERB
asfbr-505	345	64	extremely	extremely	ADV
asfbr-505	345	65	low	low	ADJ
asfbr-505	345	66	power	power	NOUN
asfbr-505	345	67	compared	compare	VERB
asfbr-505	345	68	to	to	ADP
asfbr-505	345	69	pp	pp	PROPN
asfbr-505	345	70	.	.	PUNCT
asfbr-505	346	1	under	under	ADP
asfbr-505	346	2	this	this	DET
asfbr-505	346	3	condition	condition	NOUN
asfbr-505	346	4	,	,	PUNCT
asfbr-505	346	5	philip	philip	PROPN
asfbr-505	346	6	-	-	PUNCT
asfbr-505	346	7	peron	peron	PROPN
asfbr-505	346	8	(	(	PUNCT
asfbr-505	346	9	pp	pp	ADJ
asfbr-505	346	10	)	)	PUNCT
asfbr-505	346	11	has	have	VERB
asfbr-505	346	12	the	the	DET
asfbr-505	346	13	highest	high	ADJ
asfbr-505	346	14	power	power	NOUN
asfbr-505	346	15	over	over	ADP
asfbr-505	346	16	all	all	DET
asfbr-505	346	17	the	the	DET
asfbr-505	346	18	sample	sample	NOUN
asfbr-505	346	19	sizes	size	NOUN
asfbr-505	346	20	and	and	CCONJ
asfbr-505	346	21	ar	ar	NOUN
asfbr-505	346	22	orders	order	NOUN
asfbr-505	346	23	considered	consider	VERB
asfbr-505	346	24	.	.	PUNCT
asfbr-505	347	1	the	the	DET
asfbr-505	347	2	table	table	NOUN
asfbr-505	347	3	presents	present	VERB
asfbr-505	347	4	similar	similar	ADJ
asfbr-505	347	5	analysis	analysis	NOUN
asfbr-505	347	6	on	on	ADP
asfbr-505	347	7	stationary	stationary	PROPN
asfbr-505	347	8	ma	ma	PROPN
asfbr-505	347	9	,	,	PUNCT
asfbr-505	347	10	the	the	DET
asfbr-505	347	11	power	power	NOUN
asfbr-505	347	12	of	of	ADP
asfbr-505	347	13	the	the	DET
asfbr-505	347	14	tests	test	NOUN
asfbr-505	347	15	are	be	AUX
asfbr-505	347	16	extremely	extremely	ADV
asfbr-505	347	17	high	high	ADJ
asfbr-505	347	18	over	over	ADP
asfbr-505	347	19	all	all	DET
asfbr-505	347	20	the	the	DET
asfbr-505	347	21	sample	sample	NOUN
asfbr-505	347	22	sizes	size	NOUN
asfbr-505	347	23	and	and	CCONJ
asfbr-505	347	24	orders	order	NOUN
asfbr-505	347	25	considered	consider	VERB
asfbr-505	347	26	.	.	PUNCT
asfbr-505	348	1	similar	similar	ADJ
asfbr-505	348	2	conclusion	conclusion	NOUN
asfbr-505	348	3	as	as	SCONJ
asfbr-505	348	4	in	in	ADP
asfbr-505	348	5	ar	ar	PROPN
asfbr-505	348	6	was	be	AUX
asfbr-505	348	7	also	also	ADV
asfbr-505	348	8	observed	observe	VERB
asfbr-505	348	9	here	here	ADV
asfbr-505	348	10	.	.	PUNCT
asfbr-505	349	1	table	table	NOUN
asfbr-505	349	2	3	3	NUM
asfbr-505	349	3	presents	present	VERB
asfbr-505	349	4	the	the	DET
asfbr-505	349	5	power	power	NOUN
asfbr-505	349	6	of	of	ADP
asfbr-505	349	7	the	the	DET
asfbr-505	349	8	mixed	mixed	ADJ
asfbr-505	349	9	model	model	NOUN
asfbr-505	349	10	(	(	PUNCT
asfbr-505	349	11	stationary	stationary	ADJ
asfbr-505	349	12	arma	arma	PROPN
asfbr-505	349	13	)	)	PUNCT
asfbr-505	349	14	,	,	PUNCT
asfbr-505	349	15	all	all	DET
asfbr-505	349	16	the	the	DET
asfbr-505	349	17	test	test	NOUN
asfbr-505	349	18	procedures	procedure	NOUN
asfbr-505	349	19	produced	produce	VERB
asfbr-505	349	20	high	high	ADJ
asfbr-505	349	21	power	power	NOUN
asfbr-505	349	22	over	over	ADP
asfbr-505	349	23	all	all	DET
asfbr-505	349	24	the	the	DET
asfbr-505	349	25	sample	sample	NOUN
asfbr-505	349	26	sizes	size	NOUN
asfbr-505	349	27	at	at	ADP
asfbr-505	349	28	order	order	NOUN
asfbr-505	349	29	1	1	NUM
asfbr-505	349	30	but	but	CCONJ
asfbr-505	349	31	adf	adf	PROPN
asfbr-505	349	32	and	and	CCONJ
asfbr-505	349	33	kpss	kpss	PROPN
asfbr-505	349	34	produced	produce	VERB
asfbr-505	349	35	low	low	ADJ
asfbr-505	349	36	power	power	NOUN
asfbr-505	349	37	over	over	ADP
asfbr-505	349	38	all	all	DET
asfbr-505	349	39	the	the	DET
asfbr-505	349	40	sample	sample	NOUN
asfbr-505	349	41	size	size	NOUN
asfbr-505	349	42	at	at	ADP
asfbr-505	349	43	order	order	NOUN
asfbr-505	349	44	2	2	NUM
asfbr-505	349	45	&	&	CCONJ
asfbr-505	349	46	3	3	NUM
asfbr-505	349	47	.	.	NOUN
asfbr-505	349	48	4.1	4.1	NUM
asfbr-505	349	49	discussion	discussion	NOUN
asfbr-505	349	50	of	of	ADP
asfbr-505	349	51	findings	finding	NOUN
asfbr-505	349	52	findings	finding	NOUN
asfbr-505	349	53	revealed	reveal	VERB
asfbr-505	349	54	that	that	SCONJ
asfbr-505	349	55	there	there	PRON
asfbr-505	349	56	is	be	VERB
asfbr-505	349	57	positive	positive	ADJ
asfbr-505	349	58	but	but	CCONJ
asfbr-505	349	59	not	not	PART
asfbr-505	349	60	significant	significant	ADJ
asfbr-505	349	61	relationship	relationship	NOUN
asfbr-505	349	62	between	between	ADP
asfbr-505	349	63	assets	asset	NOUN
asfbr-505	349	64	turnover	turnover	NOUN
asfbr-505	349	65	rate	rate	NOUN
asfbr-505	349	66	and	and	CCONJ
asfbr-505	349	67	the	the	DET
asfbr-505	349	68	market	market	NOUN
asfbr-505	349	69	value	value	NOUN
asfbr-505	349	70	of	of	ADP
asfbr-505	349	71	the	the	DET
asfbr-505	349	72	quoted	quote	VERB
asfbr-505	349	73	manufacturing	manufacturing	NOUN
asfbr-505	349	74	firms	firm	NOUN
asfbr-505	349	75	over	over	ADP
asfbr-505	349	76	the	the	DET
asfbr-505	349	77	periods	period	NOUN
asfbr-505	349	78	covered	cover	VERB
asfbr-505	349	79	in	in	ADP
asfbr-505	349	80	this	this	DET
asfbr-505	349	81	study	study	NOUN
asfbr-505	349	82	.	.	PUNCT
asfbr-505	350	1	this	this	PRON
asfbr-505	350	2	implies	imply	VERB
asfbr-505	350	3	that	that	SCONJ
asfbr-505	350	4	variation	variation	NOUN
asfbr-505	350	5	in	in	ADP
asfbr-505	350	6	assets	asset	NOUN
asfbr-505	350	7	turnover	turnover	NOUN
asfbr-505	350	8	rate	rate	NOUN
asfbr-505	350	9	of	of	ADP
asfbr-505	350	10	the	the	DET
asfbr-505	350	11	firms	firm	NOUN
asfbr-505	350	12	does	do	AUX
asfbr-505	350	13	significantly	significantly	ADV
asfbr-505	350	14	relate	relate	VERB
asfbr-505	350	15	to	to	ADP
asfbr-505	350	16	market	market	NOUN
asfbr-505	350	17	value	value	NOUN
asfbr-505	350	18	of	of	ADP
asfbr-505	350	19	the	the	DET
asfbr-505	350	20	firms	firm	NOUN
asfbr-505	350	21	.	.	PUNCT
asfbr-505	351	1	the	the	DET
asfbr-505	351	2	coefficient	coefficient	NOUN
asfbr-505	351	3	of	of	ADP
asfbr-505	351	4	the	the	DET
asfbr-505	351	5	variables	variable	NOUN
asfbr-505	351	6	proved	prove	VERB
asfbr-505	351	7	that	that	SCONJ
asfbr-505	351	8	a	a	DET
asfbr-505	351	9	unit	unit	NOUN
asfbr-505	351	10	increase	increase	NOUN
asfbr-505	351	11	on	on	ADP
asfbr-505	351	12	the	the	DET
asfbr-505	351	13	variables	variable	NOUN
asfbr-505	351	14	will	will	AUX
asfbr-505	351	15	lead	lead	VERB
asfbr-505	351	16	to	to	ADP
asfbr-505	351	17	0.3	0.3	NUM
asfbr-505	351	18	percent	percent	NOUN
asfbr-505	351	19	increase	increase	NOUN
asfbr-505	351	20	on	on	ADP
asfbr-505	351	21	the	the	DET
asfbr-505	351	22	market	market	NOUN
asfbr-505	351	23	value	value	NOUN
asfbr-505	351	24	.	.	PUNCT
asfbr-505	352	1	this	this	DET
asfbr-505	352	2	finding	finding	NOUN
asfbr-505	352	3	confirms	confirm	VERB
asfbr-505	352	4	the	the	DET
asfbr-505	352	5	a	a	PRON
asfbr-505	352	6	-	-	PUNCT
asfbr-505	352	7	priori	priori	ADJ
asfbr-505	352	8	expectation	expectation	NOUN
asfbr-505	352	9	of	of	ADP
asfbr-505	352	10	the	the	DET
asfbr-505	352	11	study	study	NOUN
asfbr-505	352	12	and	and	CCONJ
asfbr-505	352	13	validates	validate	VERB
asfbr-505	352	14	the	the	DET
asfbr-505	352	15	fundamentalists	fundamentalist	NOUN
asfbr-505	352	16	’	'	PUNCT
asfbr-505	352	17	theory	theory	NOUN
asfbr-505	352	18	on	on	ADP
asfbr-505	352	19	the	the	DET
asfbr-505	352	20	effect	effect	NOUN
asfbr-505	352	21	of	of	ADP
asfbr-505	352	22	information	information	NOUN
asfbr-505	352	23	on	on	ADP
asfbr-505	352	24	the	the	DET
asfbr-505	352	25	stocks	stock	NOUN
asfbr-505	352	26	prices	price	NOUN
asfbr-505	352	27	of	of	ADP
asfbr-505	352	28	quoted	quote	VERB
asfbr-505	352	29	firms	firm	NOUN
asfbr-505	352	30	.	.	PUNCT
asfbr-505	353	1	the	the	DET
asfbr-505	353	2	findings	finding	NOUN
asfbr-505	353	3	of	of	ADP
asfbr-505	353	4	this	this	DET
asfbr-505	353	5	study	study	NOUN
asfbr-505	353	6	contradict	contradict	VERB
asfbr-505	353	7	the	the	DET
asfbr-505	353	8	findings	finding	NOUN
asfbr-505	353	9	of	of	ADP
asfbr-505	353	10	king	king	NOUN
asfbr-505	353	11	and	and	CCONJ
asfbr-505	353	12	langli	langli	PROPN
asfbr-505	353	13	(	(	PUNCT
asfbr-505	353	14	1998	1998	NUM
asfbr-505	353	15	)	)	PUNCT
asfbr-505	353	16	that	that	SCONJ
asfbr-505	353	17	both	both	CCONJ
asfbr-505	353	18	the	the	DET
asfbr-505	353	19	book	book	NOUN
asfbr-505	353	20	value	value	NOUN
asfbr-505	353	21	and	and	CCONJ
asfbr-505	353	22	the	the	DET
asfbr-505	353	23	earnings	earning	NOUN
asfbr-505	353	24	per	per	ADP
asfbr-505	353	25	share	share	NOUN
asfbr-505	353	26	have	have	VERB
asfbr-505	353	27	significant	significant	ADJ
asfbr-505	353	28	relation	relation	NOUN
asfbr-505	353	29	with	with	ADP
asfbr-505	353	30	the	the	DET
asfbr-505	353	31	stock	stock	NOUN
asfbr-505	353	32	price	price	NOUN
asfbr-505	353	33	and	and	CCONJ
asfbr-505	353	34	hence	hence	ADV
asfbr-505	353	35	equity	equity	NOUN
asfbr-505	353	36	investment	investment	NOUN
asfbr-505	353	37	decision	decision	NOUN
asfbr-505	353	38	,	,	PUNCT
asfbr-505	353	39	the	the	DET
asfbr-505	353	40	findings	finding	NOUN
asfbr-505	353	41	of	of	ADP
asfbr-505	353	42	omoye	omoye	NOUN
asfbr-505	353	43	,	,	PUNCT
asfbr-505	353	44	and	and	CCONJ
asfbr-505	353	45	eriki	eriki	PROPN
asfbr-505	353	46	,	,	PUNCT
asfbr-505	353	47	(	(	PUNCT
asfbr-505	353	48	2014	2014	NUM
asfbr-505	353	49	)	)	PUNCT
asfbr-505	353	50	balance	balance	NOUN
asfbr-505	353	51	sheet	sheet	NOUN
asfbr-505	353	52	information	information	NOUN
asfbr-505	353	53	has	have	VERB
asfbr-505	353	54	significant	significant	ADJ
asfbr-505	353	55	positive	positive	ADJ
asfbr-505	353	56	influence	influence	NOUN
asfbr-505	353	57	on	on	ADP
asfbr-505	353	58	the	the	DET
asfbr-505	353	59	probability	probability	NOUN
asfbr-505	353	60	of	of	ADP
asfbr-505	353	61	companies	company	NOUN
asfbr-505	353	62	that	that	PRON
asfbr-505	353	63	adopt	adopt	VERB
asfbr-505	353	64	high	high	ADJ
asfbr-505	353	65	earnings	earning	NOUN
asfbr-505	353	66	management	management	NOUN
asfbr-505	353	67	but	but	CCONJ
asfbr-505	353	68	contradict	contradict	VERB
asfbr-505	353	69	the	the	DET
asfbr-505	353	70	findings	finding	NOUN
asfbr-505	353	71	of	of	ADP
asfbr-505	353	72	muhammed	muhammed	PROPN
asfbr-505	353	73	(	(	PUNCT
asfbr-505	353	74	2014	2014	NUM
asfbr-505	353	75	)	)	PUNCT
asfbr-505	353	76	that	that	PRON
asfbr-505	353	77	board	board	NOUN
asfbr-505	353	78	composition	composition	NOUN
asfbr-505	353	79	,	,	PUNCT
asfbr-505	353	80	institutional	institutional	ADJ
asfbr-505	353	81	shareholding	shareholding	NOUN
asfbr-505	353	82	,	,	PUNCT
asfbr-505	353	83	managerial	managerial	ADJ
asfbr-505	353	84	shareholding	shareholding	NOUN
asfbr-505	353	85	and	and	CCONJ
asfbr-505	353	86	audit	audit	NOUN
asfbr-505	353	87	committee	committee	NOUN
asfbr-505	353	88	significant	significant	ADJ
asfbr-505	353	89	negative	negative	ADJ
asfbr-505	353	90	relationship	relationship	NOUN
asfbr-505	353	91	with	with	ADP
asfbr-505	353	92	earnings	earning	NOUN
asfbr-505	353	93	quality	quality	NOUN
asfbr-505	353	94	.	.	PUNCT
asfbr-505	354	1	findings	finding	NOUN
asfbr-505	354	2	revealed	reveal	VERB
asfbr-505	354	3	that	that	SCONJ
asfbr-505	354	4	there	there	PRON
asfbr-505	354	5	is	be	VERB
asfbr-505	354	6	positive	positive	ADJ
asfbr-505	354	7	and	and	CCONJ
asfbr-505	354	8	significant	significant	ADJ
asfbr-505	354	9	relationship	relationship	NOUN
asfbr-505	354	10	between	between	ADP
asfbr-505	354	11	assets	asset	NOUN
asfbr-505	354	12	turnover	turnover	NOUN
asfbr-505	354	13	rate	rate	NOUN
asfbr-505	354	14	and	and	CCONJ
asfbr-505	354	15	the	the	DET
asfbr-505	354	16	market	market	NOUN
asfbr-505	354	17	value	value	NOUN
asfbr-505	354	18	of	of	ADP
asfbr-505	354	19	the	the	DET
asfbr-505	354	20	quoted	quote	VERB
asfbr-505	354	21	manufacturing	manufacturing	NOUN
asfbr-505	354	22	firms	firm	NOUN
asfbr-505	354	23	over	over	ADP
asfbr-505	354	24	the	the	DET
asfbr-505	354	25	periods	period	NOUN
asfbr-505	354	26	covered	cover	VERB
asfbr-505	354	27	in	in	ADP
asfbr-505	354	28	this	this	DET
asfbr-505	354	29	study	study	NOUN
asfbr-505	354	30	.	.	PUNCT
asfbr-505	355	1	this	this	PRON
asfbr-505	355	2	implies	imply	VERB
asfbr-505	355	3	that	that	SCONJ
asfbr-505	355	4	variation	variation	NOUN
asfbr-505	355	5	in	in	ADP
asfbr-505	355	6	debt	debt	NOUN
asfbr-505	355	7	equity	equity	NOUN
asfbr-505	355	8	rates	rate	NOUN
asfbr-505	355	9	of	of	ADP
asfbr-505	355	10	the	the	DET
asfbr-505	355	11	firms	firm	NOUN
asfbr-505	355	12	does	do	AUX
asfbr-505	355	13	significantly	significantly	ADV
asfbr-505	355	14	relate	relate	VERB
asfbr-505	355	15	to	to	ADP
asfbr-505	355	16	market	market	NOUN
asfbr-505	355	17	value	value	NOUN
asfbr-505	355	18	of	of	ADP
asfbr-505	355	19	the	the	DET
asfbr-505	355	20	firms	firm	NOUN
asfbr-505	355	21	.	.	PUNCT
asfbr-505	356	1	the	the	DET
asfbr-505	356	2	coefficient	coefficient	NOUN
asfbr-505	356	3	of	of	ADP
asfbr-505	356	4	the	the	DET
asfbr-505	356	5	variables	variable	NOUN
asfbr-505	356	6	proved	prove	VERB
asfbr-505	356	7	that	that	SCONJ
asfbr-505	356	8	a	a	DET
asfbr-505	356	9	unit	unit	NOUN
asfbr-505	356	10	increase	increase	NOUN
asfbr-505	356	11	on	on	ADP
asfbr-505	356	12	the	the	DET
asfbr-505	356	13	variables	variable	NOUN
asfbr-505	356	14	will	will	AUX
asfbr-505	356	15	lead	lead	VERB
asfbr-505	356	16	to	to	ADP
asfbr-505	356	17	7	7	NUM
asfbr-505	356	18	percent	percent	NOUN
asfbr-505	356	19	increase	increase	NOUN
asfbr-505	356	20	on	on	ADP
asfbr-505	356	21	the	the	DET
asfbr-505	356	22	market	market	NOUN
asfbr-505	356	23	value	value	NOUN
asfbr-505	356	24	.	.	PUNCT
asfbr-505	357	1	this	this	DET
asfbr-505	357	2	finding	finding	NOUN
asfbr-505	357	3	confirms	confirm	VERB
asfbr-505	357	4	the	the	DET
asfbr-505	357	5	a	a	PRON
asfbr-505	357	6	-	-	PUNCT
asfbr-505	357	7	priori	priori	ADJ
asfbr-505	357	8	expectation	expectation	NOUN
asfbr-505	357	9	of	of	ADP
asfbr-505	357	10	the	the	DET
asfbr-505	357	11	study	study	NOUN
asfbr-505	357	12	and	and	CCONJ
asfbr-505	357	13	validates	validate	VERB
asfbr-505	357	14	the	the	DET
asfbr-505	357	15	fundamentalists	fundamentalist	NOUN
asfbr-505	357	16	’	'	PUNCT
asfbr-505	357	17	theory	theory	NOUN
asfbr-505	357	18	on	on	ADP
asfbr-505	357	19	the	the	DET
asfbr-505	357	20	effect	effect	NOUN
asfbr-505	357	21	of	of	ADP
asfbr-505	357	22	information	information	NOUN
asfbr-505	357	23	on	on	ADP
asfbr-505	357	24	the	the	DET
asfbr-505	357	25	stocks	stock	NOUN
asfbr-505	357	26	prices	price	NOUN
asfbr-505	357	27	of	of	ADP
asfbr-505	357	28	quoted	quote	VERB
asfbr-505	357	29	firms	firm	NOUN
asfbr-505	357	30	.	.	PUNCT
asfbr-505	358	1	the	the	DET
asfbr-505	358	2	findings	finding	NOUN
asfbr-505	358	3	of	of	ADP
asfbr-505	358	4	this	this	DET
asfbr-505	358	5	study	study	NOUN
asfbr-505	358	6	contradict	contradict	VERB
asfbr-505	358	7	the	the	DET
asfbr-505	358	8	findings	finding	NOUN
asfbr-505	358	9	of	of	ADP
asfbr-505	358	10	king	king	NOUN
asfbr-505	358	11	and	and	CCONJ
asfbr-505	358	12	langli	langli	PROPN
asfbr-505	358	13	(	(	PUNCT
asfbr-505	358	14	1998	1998	NUM
asfbr-505	358	15	)	)	PUNCT
asfbr-505	358	16	that	that	SCONJ
asfbr-505	358	17	both	both	CCONJ
asfbr-505	358	18	the	the	DET
asfbr-505	358	19	book	book	NOUN
asfbr-505	358	20	value	value	NOUN
asfbr-505	358	21	and	and	CCONJ
asfbr-505	358	22	the	the	DET
asfbr-505	358	23	earnings	earning	NOUN
asfbr-505	358	24	per	per	ADP
asfbr-505	358	25	share	share	NOUN
asfbr-505	358	26	have	have	VERB
asfbr-505	358	27	significant	significant	ADJ
asfbr-505	358	28	relation	relation	NOUN
asfbr-505	358	29	with	with	ADP
asfbr-505	358	30	the	the	DET
asfbr-505	358	31	stock	stock	NOUN
asfbr-505	358	32	price	price	NOUN
asfbr-505	358	33	and	and	CCONJ
asfbr-505	358	34	hence	hence	ADV
asfbr-505	358	35	equity	equity	NOUN
asfbr-505	358	36	investment	investment	NOUN
asfbr-505	358	37	decision	decision	NOUN
asfbr-505	358	38	,	,	PUNCT
asfbr-505	358	39	the	the	DET
asfbr-505	358	40	findings	finding	NOUN
asfbr-505	358	41	of	of	ADP
asfbr-505	358	42	omoye	omoye	NOUN
asfbr-505	358	43	,	,	PUNCT
asfbr-505	358	44	and	and	CCONJ
asfbr-505	358	45	eriki	eriki	PROPN
asfbr-505	358	46	,	,	PUNCT
asfbr-505	358	47	(	(	PUNCT
asfbr-505	358	48	2014	2014	NUM
asfbr-505	358	49	)	)	PUNCT
asfbr-505	358	50	balance	balance	NOUN
asfbr-505	358	51	sheet	sheet	NOUN
asfbr-505	358	52	information	information	NOUN
asfbr-505	358	53	has	have	VERB
asfbr-505	358	54	significant	significant	ADJ
asfbr-505	358	55	positive	positive	ADJ
asfbr-505	358	56	influence	influence	NOUN
asfbr-505	358	57	on	on	ADP
asfbr-505	358	58	the	the	DET
asfbr-505	358	59	probability	probability	NOUN
asfbr-505	358	60	of	of	ADP
asfbr-505	358	61	companies	company	NOUN
asfbr-505	358	62	that	that	PRON
asfbr-505	358	63	adopt	adopt	VERB
asfbr-505	358	64	high	high	ADJ
asfbr-505	358	65	earnings	earning	NOUN
asfbr-505	358	66	management	management	NOUN
asfbr-505	358	67	but	but	CCONJ
asfbr-505	358	68	contradict	contradict	VERB
asfbr-505	358	69	the	the	DET
asfbr-505	358	70	findings	finding	NOUN
asfbr-505	358	71	of	of	ADP
asfbr-505	358	72	muhammed	muhammed	PROPN
asfbr-505	358	73	(	(	PUNCT
asfbr-505	358	74	2014	2014	NUM
asfbr-505	358	75	)	)	PUNCT
asfbr-505	358	76	that	that	PRON
asfbr-505	358	77	board	board	NOUN
asfbr-505	358	78	composition	composition	NOUN
asfbr-505	358	79	,	,	PUNCT
asfbr-505	358	80	institutional	institutional	ADJ
asfbr-505	358	81	shareholding	shareholding	NOUN
asfbr-505	358	82	,	,	PUNCT
asfbr-505	358	83	managerial	managerial	ADJ
asfbr-505	358	84	shareholding	shareholding	NOUN
asfbr-505	358	85	and	and	CCONJ
asfbr-505	358	86	audit	audit	NOUN
asfbr-505	358	87	committee	committee	NOUN
asfbr-505	358	88	significant	significant	ADJ
asfbr-505	358	89	negative	negative	ADJ
asfbr-505	358	90	relationship	relationship	NOUN
asfbr-505	358	91	with	with	ADP
asfbr-505	358	92	earnings	earning	NOUN
asfbr-505	358	93	quality	quality	NOUN
asfbr-505	358	94	.	.	PUNCT
asfbr-505	359	1	findings	finding	NOUN
asfbr-505	359	2	revealed	reveal	VERB
asfbr-505	359	3	that	that	SCONJ
asfbr-505	359	4	there	there	PRON
asfbr-505	359	5	is	be	VERB
asfbr-505	359	6	positive	positive	ADJ
asfbr-505	359	7	and	and	CCONJ
asfbr-505	359	8	significant	significant	ADJ
asfbr-505	359	9	relationship	relationship	NOUN
asfbr-505	359	10	between	between	ADP
asfbr-505	359	11	dividend	dividend	NOUN
asfbr-505	359	12	per	per	ADP
asfbr-505	359	13	share	share	NOUN
asfbr-505	359	14	and	and	CCONJ
asfbr-505	359	15	the	the	DET
asfbr-505	359	16	market	market	NOUN
asfbr-505	359	17	value	value	NOUN
asfbr-505	359	18	of	of	ADP
asfbr-505	359	19	the	the	DET
asfbr-505	359	20	quoted	quote	VERB
asfbr-505	359	21	manufacturing	manufacturing	NOUN
asfbr-505	359	22	firms	firm	NOUN
asfbr-505	359	23	over	over	ADP
asfbr-505	359	24	the	the	DET
asfbr-505	359	25	periods	period	NOUN
asfbr-505	359	26	covered	cover	VERB
asfbr-505	359	27	in	in	ADP
asfbr-505	359	28	this	this	DET
asfbr-505	359	29	study	study	NOUN
asfbr-505	359	30	.	.	PUNCT
asfbr-505	360	1	this	this	PRON
asfbr-505	360	2	implies	imply	VERB
asfbr-505	360	3	that	that	SCONJ
asfbr-505	360	4	variation	variation	NOUN
asfbr-505	360	5	in	in	ADP
asfbr-505	360	6	dividend	dividend	NOUN
asfbr-505	360	7	per	per	ADP
asfbr-505	360	8	share	share	NOUN
asfbr-505	360	9	of	of	ADP
asfbr-505	360	10	the	the	DET
asfbr-505	360	11	firms	firm	NOUN
asfbr-505	360	12	significantly	significantly	ADV
asfbr-505	360	13	relate	relate	VERB
asfbr-505	360	14	to	to	ADP
asfbr-505	360	15	market	market	NOUN
asfbr-505	360	16	value	value	NOUN
asfbr-505	360	17	of	of	ADP
asfbr-505	360	18	the	the	DET
asfbr-505	360	19	firms	firm	NOUN
asfbr-505	360	20	.	.	PUNCT
asfbr-505	361	1	the	the	DET
asfbr-505	361	2	coefficient	coefficient	NOUN
asfbr-505	361	3	of	of	ADP
asfbr-505	361	4	the	the	DET
asfbr-505	361	5	variables	variable	NOUN
asfbr-505	361	6	proved	prove	VERB
asfbr-505	361	7	that	that	SCONJ
asfbr-505	361	8	a	a	DET
asfbr-505	361	9	unit	unit	NOUN
asfbr-505	361	10	increase	increase	NOUN
asfbr-505	361	11	on	on	ADP
asfbr-505	361	12	the	the	DET
asfbr-505	361	13	variables	variable	NOUN
asfbr-505	361	14	will	will	AUX
asfbr-505	361	15	lead	lead	VERB
asfbr-505	361	16	to	to	ADP
asfbr-505	361	17	9	9	NUM
asfbr-505	361	18	percent	percent	NOUN
asfbr-505	361	19	increase	increase	NOUN
asfbr-505	361	20	on	on	ADP
asfbr-505	361	21	the	the	DET
asfbr-505	361	22	market	market	NOUN
asfbr-505	361	23	value	value	NOUN
asfbr-505	361	24	.	.	PUNCT
asfbr-505	362	1	this	this	DET
asfbr-505	362	2	finding	finding	NOUN
asfbr-505	362	3	confirms	confirm	VERB
asfbr-505	362	4	the	the	DET
asfbr-505	362	5	a	a	PRON
asfbr-505	362	6	-	-	PUNCT
asfbr-505	362	7	priori	priori	ADJ
asfbr-505	362	8	expectation	expectation	NOUN
asfbr-505	362	9	of	of	ADP
asfbr-505	362	10	the	the	DET
asfbr-505	362	11	study	study	NOUN
asfbr-505	362	12	and	and	CCONJ
asfbr-505	362	13	validates	validate	VERB
asfbr-505	362	14	the	the	DET
asfbr-505	362	15	fundamentalists	fundamentalist	NOUN
asfbr-505	362	16	’	'	PUNCT
asfbr-505	362	17	theory	theory	NOUN
asfbr-505	362	18	on	on	ADP
asfbr-505	362	19	the	the	DET
asfbr-505	362	20	effect	effect	NOUN
asfbr-505	362	21	of	of	ADP
asfbr-505	362	22	information	information	NOUN
asfbr-505	362	23	on	on	ADP
asfbr-505	362	24	the	the	DET
asfbr-505	362	25	stocks	stock	NOUN
asfbr-505	362	26	prices	price	NOUN
asfbr-505	362	27	of	of	ADP
asfbr-505	362	28	quoted	quote	VERB
asfbr-505	362	29	firms	firm	NOUN
asfbr-505	362	30	.	.	PUNCT
asfbr-505	363	1	the	the	DET
asfbr-505	363	2	findings	finding	NOUN
asfbr-505	363	3	of	of	ADP
asfbr-505	363	4	this	this	DET
asfbr-505	363	5	study	study	NOUN
asfbr-505	363	6	contradict	contradict	VERB
asfbr-505	363	7	the	the	DET
asfbr-505	363	8	findings	finding	NOUN
asfbr-505	363	9	of	of	ADP
asfbr-505	363	10	king	king	NOUN
asfbr-505	363	11	and	and	CCONJ
asfbr-505	363	12	langli	langli	PROPN
asfbr-505	363	13	(	(	PUNCT
asfbr-505	363	14	1998	1998	NUM
asfbr-505	363	15	)	)	PUNCT
asfbr-505	363	16	that	that	SCONJ
asfbr-505	363	17	both	both	CCONJ
asfbr-505	363	18	the	the	DET
asfbr-505	363	19	book	book	NOUN
asfbr-505	363	20	value	value	NOUN
asfbr-505	363	21	and	and	CCONJ
asfbr-505	363	22	the	the	DET
asfbr-505	363	23	earnings	earning	NOUN
asfbr-505	363	24	per	per	ADP
asfbr-505	363	25	share	share	NOUN
asfbr-505	363	26	have	have	VERB
asfbr-505	363	27	significant	significant	ADJ
asfbr-505	363	28	relation	relation	NOUN
asfbr-505	363	29	with	with	ADP
asfbr-505	363	30	the	the	DET
asfbr-505	363	31	stock	stock	NOUN
asfbr-505	363	32	price	price	NOUN
asfbr-505	363	33	and	and	CCONJ
asfbr-505	363	34	hence	hence	ADV
asfbr-505	363	35	equity	equity	NOUN
asfbr-505	363	36	investment	investment	NOUN
asfbr-505	363	37	decision	decision	NOUN
asfbr-505	363	38	,	,	PUNCT
asfbr-505	363	39	the	the	DET
asfbr-505	363	40	findings	finding	NOUN
asfbr-505	363	41	of	of	ADP
asfbr-505	363	42	omoye	omoye	NOUN
asfbr-505	363	43	,	,	PUNCT
asfbr-505	363	44	and	and	CCONJ
asfbr-505	363	45	eriki	eriki	PROPN
asfbr-505	363	46	,	,	PUNCT
asfbr-505	363	47	(	(	PUNCT
asfbr-505	363	48	2014	2014	NUM
asfbr-505	363	49	)	)	PUNCT
asfbr-505	363	50	balance	balance	NOUN
asfbr-505	363	51	sheet	sheet	NOUN
asfbr-505	363	52	information	information	NOUN
asfbr-505	363	53	has	have	VERB
asfbr-505	363	54	significant	significant	ADJ
asfbr-505	363	55	positive	positive	ADJ
asfbr-505	363	56	influence	influence	NOUN
asfbr-505	363	57	on	on	ADP
asfbr-505	363	58	the	the	DET
asfbr-505	363	59	probability	probability	NOUN
asfbr-505	363	60	of	of	ADP
asfbr-505	363	61	companies	company	NOUN
asfbr-505	363	62	that	that	PRON
asfbr-505	363	63	adopt	adopt	VERB
asfbr-505	363	64	high	high	ADJ
asfbr-505	363	65	earnings	earning	NOUN
asfbr-505	363	66	management	management	NOUN
asfbr-505	363	67	but	but	CCONJ
asfbr-505	363	68	contradict	contradict	VERB
asfbr-505	363	69	the	the	DET
asfbr-505	363	70	findings	finding	NOUN
asfbr-505	363	71	of	of	ADP
asfbr-505	363	72	muhammed	muhammed	PROPN
asfbr-505	363	73	(	(	PUNCT
asfbr-505	363	74	2014	2014	NUM
asfbr-505	363	75	)	)	PUNCT
asfbr-505	363	76	that	that	PRON
asfbr-505	363	77	board	board	NOUN
asfbr-505	363	78	composition	composition	NOUN
asfbr-505	363	79	,	,	PUNCT
asfbr-505	363	80	institutional	institutional	ADJ
asfbr-505	363	81	shareholding	shareholding	NOUN
asfbr-505	363	82	,	,	PUNCT
asfbr-505	363	83	managerial	managerial	ADJ
asfbr-505	363	84	shareholding	shareholding	NOUN
asfbr-505	363	85	and	and	CCONJ
asfbr-505	363	86	audit	audit	NOUN
asfbr-505	363	87	committee	committee	NOUN
asfbr-505	363	88	significant	significant	ADJ
asfbr-505	363	89	negative	negative	ADJ
asfbr-505	363	90	relationship	relationship	NOUN
asfbr-505	363	91	with	with	ADP
asfbr-505	363	92	earnings	earning	NOUN
asfbr-505	363	93	quality	quality	NOUN
asfbr-505	363	94	.	.	PUNCT
asfbr-505	364	1	5	5	X
asfbr-505	364	2	.	.	X
asfbr-505	364	3	conclusions	conclusion	NOUN
asfbr-505	364	4	the	the	DET
asfbr-505	364	5	results	result	NOUN
asfbr-505	364	6	of	of	ADP
asfbr-505	364	7	study	study	NOUN
asfbr-505	364	8	through	through	ADP
asfbr-505	364	9	secondary	secondary	ADJ
asfbr-505	364	10	data	datum	NOUN
asfbr-505	364	11	analysis	analysis	NOUN
asfbr-505	364	12	revealed	reveal	VERB
asfbr-505	364	13	that	that	SCONJ
asfbr-505	364	14	accounting	accounting	NOUN
asfbr-505	364	15	information	information	NOUN
asfbr-505	364	16	and	and	CCONJ
asfbr-505	364	17	market	market	NOUN
asfbr-505	364	18	value	value	NOUN
asfbr-505	364	19	are	be	AUX
asfbr-505	364	20	correlated	correlate	VERB
asfbr-505	364	21	and	and	CCONJ
asfbr-505	364	22	there	there	PRON
asfbr-505	364	23	is	be	VERB
asfbr-505	364	24	a	a	DET
asfbr-505	364	25	strong	strong	ADJ
asfbr-505	364	26	and	and	CCONJ
asfbr-505	364	27	significant	significant	ADJ
asfbr-505	364	28	relationship	relationship	NOUN
asfbr-505	364	29	between	between	ADP
asfbr-505	364	30	accounting	accounting	NOUN
asfbr-505	364	31	information	information	NOUN
asfbr-505	364	32	disclosed	disclose	VERB
asfbr-505	364	33	in	in	ADP
asfbr-505	364	34	firms	firm	NOUN
asfbr-505	364	35	’	'	PUNCT
asfbr-505	364	36	financial	financial	ADJ
asfbr-505	364	37	statements	statement	NOUN
asfbr-505	364	38	and	and	CCONJ
asfbr-505	364	39	market	market	NOUN
asfbr-505	364	40	copyright	copyright	NOUN
asfbr-505	365	1	©	©	PROPN
asfbr-505	365	2	cc	cc	PROPN
asfbr-505	365	3	-	-	PUNCT
asfbr-505	365	4	by	by	ADP
asfbr-505	365	5	-	-	PUNCT
asfbr-505	365	6	nc	nc	PROPN
asfbr-505	365	7	2020	2020	NUM
asfbr-505	365	8	,	,	PUNCT
asfbr-505	365	9	cribfb	cribfb	VERB
asfbr-505	366	1	|	|	ADV
asfbr-505	366	2	asfbr	asfbr	NOUN
asfbr-505	366	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	366	4	asian	asian	ADJ
asfbr-505	366	5	finance	finance	PROPN
asfbr-505	366	6	&	&	CCONJ
asfbr-505	366	7	banking	banking	PROPN
asfbr-505	366	8	review	review	PROPN
asfbr-505	366	9	vol	vol	NOUN
asfbr-505	366	10	.	.	PROPN
asfbr-505	367	1	4	4	NUM
asfbr-505	367	2	,	,	PUNCT
asfbr-505	367	3	no	no	INTJ
asfbr-505	367	4	.	.	NOUN
asfbr-505	367	5	1	1	NUM
asfbr-505	367	6	;	;	PUNCT
asfbr-505	367	7	2020	2020	NUM
asfbr-505	367	8	14	14	NUM
asfbr-505	367	9	value	value	NOUN
asfbr-505	367	10	.	.	PUNCT
asfbr-505	368	1	accounting	accounting	NOUN
asfbr-505	368	2	information	information	NOUN
asfbr-505	368	3	significantly	significantly	ADV
asfbr-505	368	4	influenced	influence	VERB
asfbr-505	368	5	market	market	NOUN
asfbr-505	368	6	value	value	NOUN
asfbr-505	368	7	decisions	decision	NOUN
asfbr-505	368	8	in	in	ADP
asfbr-505	368	9	the	the	DET
asfbr-505	368	10	listed	list	VERB
asfbr-505	368	11	companies	company	NOUN
asfbr-505	368	12	in	in	ADP
asfbr-505	368	13	nigeria	nigeria	PROPN
asfbr-505	368	14	.	.	PUNCT
asfbr-505	369	1	this	this	DET
asfbr-505	369	2	finding	finding	NOUN
asfbr-505	369	3	was	be	AUX
asfbr-505	369	4	substantiated	substantiate	VERB
asfbr-505	369	5	by	by	ADP
asfbr-505	369	6	the	the	DET
asfbr-505	369	7	r2	r2	NOUN
asfbr-505	369	8	of	of	ADP
asfbr-505	369	9	78	78	NUM
asfbr-505	369	10	percent	percent	NOUN
asfbr-505	369	11	variation	variation	NOUN
asfbr-505	369	12	explained	explain	VERB
asfbr-505	369	13	by	by	ADP
asfbr-505	369	14	the	the	DET
asfbr-505	369	15	accounting	accounting	NOUN
asfbr-505	369	16	information	information	NOUN
asfbr-505	369	17	variables	variable	NOUN
asfbr-505	369	18	modeled	model	VERB
asfbr-505	369	19	in	in	ADP
asfbr-505	369	20	the	the	DET
asfbr-505	369	21	study	study	NOUN
asfbr-505	369	22	.	.	PUNCT
asfbr-505	370	1	the	the	DET
asfbr-505	370	2	results	result	NOUN
asfbr-505	370	3	of	of	ADP
asfbr-505	370	4	the	the	DET
asfbr-505	370	5	investigation	investigation	NOUN
asfbr-505	370	6	revealed	reveal	VERB
asfbr-505	370	7	that	that	SCONJ
asfbr-505	370	8	there	there	PRON
asfbr-505	370	9	is	be	VERB
asfbr-505	370	10	a	a	DET
asfbr-505	370	11	strong	strong	ADJ
asfbr-505	370	12	relationship	relationship	NOUN
asfbr-505	370	13	between	between	ADP
asfbr-505	370	14	accounting	accounting	NOUN
asfbr-505	370	15	information	information	NOUN
asfbr-505	370	16	and	and	CCONJ
asfbr-505	370	17	market	market	NOUN
asfbr-505	370	18	value	value	NOUN
asfbr-505	370	19	of	of	ADP
asfbr-505	370	20	the	the	DET
asfbr-505	370	21	quoted	quote	VERB
asfbr-505	370	22	firms	firm	NOUN
asfbr-505	370	23	all	all	DET
asfbr-505	370	24	accounting	account	VERB
asfbr-505	370	25	information	information	NOUN
asfbr-505	370	26	variables	variable	NOUN
asfbr-505	370	27	considered	consider	VERB
asfbr-505	370	28	in	in	ADP
asfbr-505	370	29	this	this	DET
asfbr-505	370	30	study	study	NOUN
asfbr-505	370	31	significantly	significantly	ADV
asfbr-505	370	32	influenced	influence	VERB
asfbr-505	370	33	market	market	NOUN
asfbr-505	370	34	value	value	NOUN
asfbr-505	370	35	of	of	ADP
asfbr-505	370	36	the	the	DET
asfbr-505	370	37	quoted	quote	VERB
asfbr-505	370	38	firms	firm	NOUN
asfbr-505	370	39	.	.	PUNCT
asfbr-505	371	1	further	far	ADV
asfbr-505	371	2	,	,	PUNCT
asfbr-505	371	3	results	result	NOUN
asfbr-505	371	4	of	of	ADP
asfbr-505	371	5	study	study	NOUN
asfbr-505	371	6	indicated	indicate	VERB
asfbr-505	371	7	that	that	SCONJ
asfbr-505	371	8	debt	debt	NOUN
asfbr-505	371	9	equity	equity	NOUN
asfbr-505	371	10	ratio	ratio	NOUN
asfbr-505	371	11	,	,	PUNCT
asfbr-505	371	12	assets	asset	NOUN
asfbr-505	371	13	turnover	turnover	NOUN
asfbr-505	371	14	significantly	significantly	ADV
asfbr-505	371	15	affect	affect	VERB
asfbr-505	371	16	market	market	NOUN
asfbr-505	371	17	value	value	NOUN
asfbr-505	371	18	of	of	ADP
asfbr-505	371	19	the	the	DET
asfbr-505	371	20	quoted	quote	VERB
asfbr-505	371	21	f	f	PROPN
asfbr-505	371	22	irms	irm	NOUN
asfbr-505	371	23	.	.	PUNCT
asfbr-505	372	1	however	however	ADV
asfbr-505	372	2	,	,	PUNCT
asfbr-505	372	3	dividend	dividend	NOUN
asfbr-505	372	4	per	per	ADP
asfbr-505	372	5	share	share	NOUN
asfbr-505	372	6	has	have	VERB
asfbr-505	372	7	no	no	DET
asfbr-505	372	8	significant	significant	ADJ
asfbr-505	372	9	effect	effect	NOUN
asfbr-505	372	10	.	.	PUNCT
asfbr-505	373	1	from	from	ADP
asfbr-505	373	2	the	the	DET
asfbr-505	373	3	above	above	NOUN
asfbr-505	373	4	,	,	PUNCT
asfbr-505	373	5	this	this	DET
asfbr-505	373	6	study	study	NOUN
asfbr-505	373	7	conclude	conclude	VERB
asfbr-505	373	8	that	that	SCONJ
asfbr-505	373	9	accounting	accounting	NOUN
asfbr-505	373	10	information	information	NOUN
asfbr-505	373	11	have	have	VERB
asfbr-505	373	12	significant	significant	ADJ
asfbr-505	373	13	effect	effect	NOUN
asfbr-505	373	14	on	on	ADP
asfbr-505	373	15	the	the	DET
asfbr-505	373	16	market	market	NOUN
asfbr-505	373	17	value	value	NOUN
asfbr-505	373	18	of	of	ADP
asfbr-505	373	19	quoted	quote	VERB
asfbr-505	373	20	firms	firm	NOUN
asfbr-505	373	21	in	in	ADP
asfbr-505	373	22	nigeria	nigeria	PROPN
asfbr-505	373	23	.	.	PUNCT
asfbr-505	374	1	6	6	X
asfbr-505	374	2	.	.	PUNCT
asfbr-505	374	3	recommendations	recommendation	NOUN
asfbr-505	374	4	base	base	VERB
asfbr-505	374	5	on	on	ADP
asfbr-505	374	6	the	the	DET
asfbr-505	374	7	findings	finding	NOUN
asfbr-505	374	8	of	of	ADP
asfbr-505	374	9	the	the	DET
asfbr-505	374	10	study	study	NOUN
asfbr-505	374	11	,	,	PUNCT
asfbr-505	374	12	the	the	DET
asfbr-505	374	13	following	follow	VERB
asfbr-505	374	14	recommendations	recommendation	NOUN
asfbr-505	374	15	are	be	AUX
asfbr-505	374	16	formulated	formulate	VERB
asfbr-505	374	17	:	:	PUNCT
asfbr-505	374	18			NUM
asfbr-505	374	19	management	management	NOUN
asfbr-505	374	20	of	of	ADP
asfbr-505	374	21	the	the	DET
asfbr-505	374	22	firms	firm	NOUN
asfbr-505	374	23	should	should	AUX
asfbr-505	374	24	formulate	formulate	VERB
asfbr-505	374	25	dividend	dividend	NOUN
asfbr-505	374	26	policy	policy	NOUN
asfbr-505	374	27	that	that	PRON
asfbr-505	374	28	will	will	AUX
asfbr-505	374	29	enhance	enhance	VERB
asfbr-505	374	30	the	the	DET
asfbr-505	374	31	market	market	NOUN
asfbr-505	374	32	value	value	NOUN
asfbr-505	374	33	of	of	ADP
asfbr-505	374	34	the	the	DET
asfbr-505	374	35	firms	firm	NOUN
asfbr-505	374	36	an	an	DET
asfbr-505	374	37	optimal	optimal	ADJ
asfbr-505	374	38	capital	capital	NOUN
asfbr-505	374	39	structure	structure	NOUN
asfbr-505	374	40	should	should	AUX
asfbr-505	374	41	be	be	AUX
asfbr-505	374	42	formulated	formulate	VERB
asfbr-505	374	43	and	and	CCONJ
asfbr-505	374	44	corporate	corporate	ADJ
asfbr-505	374	45	strategies	strategy	NOUN
asfbr-505	374	46	toward	toward	ADP
asfbr-505	374	47	internal	internal	ADJ
asfbr-505	374	48	and	and	CCONJ
asfbr-505	374	49	external	external	ADJ
asfbr-505	374	50	factors	factor	NOUN
asfbr-505	374	51	that	that	PRON
asfbr-505	374	52	affect	affect	VERB
asfbr-505	374	53	earnings	earning	NOUN
asfbr-505	374	54	per	per	ADP
asfbr-505	374	55	share	share	NOUN
asfbr-505	374	56	negatively	negatively	ADV
asfbr-505	374	57	of	of	ADP
asfbr-505	374	58	the	the	DET
asfbr-505	374	59	manufacturing	manufacturing	NOUN
asfbr-505	374	60	firms	firm	NOUN
asfbr-505	374	61	should	should	AUX
asfbr-505	374	62	be	be	AUX
asfbr-505	374	63	discouraged	discourage	VERB
asfbr-505	374	64	in	in	ADP
asfbr-505	374	65	the	the	DET
asfbr-505	374	66	firms	firm	NOUN
asfbr-505	374	67	and	and	CCONJ
asfbr-505	374	68	factors	factor	NOUN
asfbr-505	374	69	that	that	PRON
asfbr-505	374	70	affect	affect	VERB
asfbr-505	374	71	positively	positively	ADV
asfbr-505	374	72	should	should	AUX
asfbr-505	374	73	be	be	AUX
asfbr-505	374	74	encouraged	encourage	VERB
asfbr-505	374	75	.	.	PUNCT
asfbr-505	375	1			X
asfbr-505	376	1	accounting	account	VERB
asfbr-505	376	2	regulatory	regulatory	ADJ
asfbr-505	376	3	bodies	body	NOUN
asfbr-505	376	4	in	in	ADP
asfbr-505	376	5	nigeria	nigeria	PROPN
asfbr-505	376	6	and	and	CCONJ
asfbr-505	376	7	preparers	preparer	NOUN
asfbr-505	376	8	of	of	ADP
asfbr-505	376	9	accounting	accounting	NOUN
asfbr-505	376	10	reports	report	NOUN
asfbr-505	376	11	should	should	AUX
asfbr-505	376	12	make	make	VERB
asfbr-505	376	13	efforts	effort	NOUN
asfbr-505	376	14	toward	toward	ADP
asfbr-505	376	15	improving	improve	VERB
asfbr-505	376	16	the	the	DET
asfbr-505	376	17	quality	quality	NOUN
asfbr-505	376	18	of	of	ADP
asfbr-505	376	19	published	publish	VERB
asfbr-505	376	20	financial	financial	ADJ
asfbr-505	376	21	reports	report	NOUN
asfbr-505	376	22	because	because	SCONJ
asfbr-505	376	23	the	the	DET
asfbr-505	376	24	reports	report	NOUN
asfbr-505	376	25	are	be	AUX
asfbr-505	376	26	widely	widely	ADV
asfbr-505	376	27	used	use	VERB
asfbr-505	376	28	by	by	ADP
asfbr-505	376	29	investors	investor	NOUN
asfbr-505	376	30	in	in	ADP
asfbr-505	376	31	nigeria	nigeria	PROPN
asfbr-505	376	32	and	and	CCONJ
asfbr-505	376	33	foreign	foreign	ADJ
asfbr-505	376	34	investors	investor	NOUN
asfbr-505	376	35	for	for	ADP
asfbr-505	376	36	investment	investment	NOUN
asfbr-505	376	37	decision	decision	NOUN
asfbr-505	376	38	.	.	PUNCT
asfbr-505	377	1			PUNCT
asfbr-505	378	1	the	the	DET
asfbr-505	378	2	study	study	NOUN
asfbr-505	378	3	found	find	VERB
asfbr-505	378	4	positive	positive	ADJ
asfbr-505	378	5	relationship	relationship	NOUN
asfbr-505	378	6	between	between	ADP
asfbr-505	378	7	assets	asset	NOUN
asfbr-505	378	8	turnover	turnover	NOUN
asfbr-505	378	9	and	and	CCONJ
asfbr-505	378	10	market	market	NOUN
asfbr-505	378	11	value	value	NOUN
asfbr-505	378	12	,	,	PUNCT
asfbr-505	378	13	therefore	therefore	ADV
asfbr-505	378	14	corporate	corporate	ADJ
asfbr-505	378	15	strategies	strategy	NOUN
asfbr-505	378	16	should	should	AUX
asfbr-505	378	17	be	be	AUX
asfbr-505	378	18	toward	toward	ADP
asfbr-505	378	19	internal	internal	ADJ
asfbr-505	378	20	and	and	CCONJ
asfbr-505	378	21	external	external	ADJ
asfbr-505	378	22	factors	factor	NOUN
asfbr-505	378	23	that	that	PRON
asfbr-505	378	24	affect	affect	VERB
asfbr-505	378	25	assets	asset	NOUN
asfbr-505	378	26	turn	turn	VERB
asfbr-505	378	27	negatively	negatively	ADV
asfbr-505	378	28	of	of	ADP
asfbr-505	378	29	the	the	DET
asfbr-505	378	30	manufacturing	manufacturing	NOUN
asfbr-505	378	31	firms	firm	NOUN
asfbr-505	378	32	should	should	AUX
asfbr-505	378	33	be	be	AUX
asfbr-505	378	34	discouraged	discourage	VERB
asfbr-505	378	35	in	in	ADP
asfbr-505	378	36	the	the	DET
asfbr-505	378	37	firms	firm	NOUN
asfbr-505	378	38	and	and	CCONJ
asfbr-505	378	39	factors	factor	NOUN
asfbr-505	378	40	that	that	PRON
asfbr-505	378	41	affect	affect	VERB
asfbr-505	378	42	positively	positively	ADV
asfbr-505	378	43	should	should	AUX
asfbr-505	378	44	be	be	AUX
asfbr-505	378	45	encouraged	encourage	VERB
asfbr-505	378	46	.	.	PUNCT
asfbr-505	379	1	references	reference	NOUN
asfbr-505	379	2	adaramola	adaramola	PROPN
asfbr-505	379	3	,	,	PUNCT
asfbr-505	379	4	a.	a.	NOUN
asfbr-505	379	5	o.	o.	PROPN
asfbr-505	379	6	(	(	PUNCT
asfbr-505	379	7	2014	2014	NUM
asfbr-505	379	8	)	)	PUNCT
asfbr-505	379	9	.	.	PUNCT
asfbr-505	380	1	the	the	DET
asfbr-505	380	2	relationship	relationship	NOUN
asfbr-505	380	3	between	between	ADP
asfbr-505	380	4	financial	financial	ADJ
asfbr-505	380	5	accounting	accounting	NOUN
asfbr-505	380	6	information	information	NOUN
asfbr-505	380	7	and	and	CCONJ
asfbr-505	380	8	market	market	NOUN
asfbr-505	380	9	values	value	NOUN
asfbr-505	380	10	of	of	ADP
asfbr-505	380	11	quoted	quote	VERB
asfbr-505	380	12	firms	firm	NOUN
asfbr-505	380	13	in	in	ADP
asfbr-505	380	14	nigeria	nigeria	PROPN
asfbr-505	380	15	.	.	PUNCT
asfbr-505	381	1	global	global	ADJ
asfbr-505	381	2	journal	journal	PROPN
asfbr-505	381	3	of	of	ADP
asfbr-505	381	4	contemporary	contemporary	ADJ
asfbr-505	381	5	research	research	NOUN
asfbr-505	381	6	in	in	ADP
asfbr-505	381	7	accounting	accounting	NOUN
asfbr-505	381	8	,	,	PUNCT
asfbr-505	381	9	auditing	auditing	NOUN
asfbr-505	381	10	and	and	CCONJ
asfbr-505	381	11	business	business	NOUN
asfbr-505	381	12	ethics	ethic	NOUN
asfbr-505	381	13	,	,	PUNCT
asfbr-505	381	14	1	1	NUM
asfbr-505	381	15	(	(	PUNCT
asfbr-505	381	16	1	1	NUM
asfbr-505	381	17	)	)	PUNCT
asfbr-505	381	18	,	,	PUNCT
asfbr-505	381	19	22	22	NUM
asfbr-505	381	20	-	-	SYM
asfbr-505	381	21	39	39	NUM
asfbr-505	381	22	.	.	PUNCT
asfbr-505	382	1	adaramola	adaramola	PROPN
asfbr-505	382	2	,	,	PUNCT
asfbr-505	382	3	a.	a.	NOUN
asfbr-505	382	4	o.	o.	PROPN
asfbr-505	382	5	,	,	PUNCT
asfbr-505	382	6	&	&	CCONJ
asfbr-505	382	7	oyerinde	oyerinde	PROPN
asfbr-505	382	8	,	,	PUNCT
asfbr-505	382	9	a.	a.	NOUN
asfbr-505	382	10	a.	a.	NOUN
asfbr-505	382	11	(	(	PUNCT
asfbr-505	382	12	2014	2014	NUM
asfbr-505	382	13	)	)	PUNCT
asfbr-505	382	14	.	.	PUNCT
asfbr-505	383	1	the	the	DET
asfbr-505	383	2	relationship	relationship	NOUN
asfbr-505	383	3	between	between	ADP
asfbr-505	383	4	financial	financial	ADJ
asfbr-505	383	5	accounting	accounting	NOUN
asfbr-505	383	6	information	information	NOUN
asfbr-505	383	7	and	and	CCONJ
asfbr-505	383	8	market	market	NOUN
asfbr-505	383	9	values	value	NOUN
asfbr-505	383	10	of	of	ADP
asfbr-505	383	11	quoted	quote	VERB
asfbr-505	383	12	firms	firm	NOUN
asfbr-505	383	13	in	in	ADP
asfbr-505	383	14	nigeria	nigeria	PROPN
asfbr-505	383	15	.	.	PUNCT
asfbr-505	384	1	global	global	ADJ
asfbr-505	384	2	journal	journal	PROPN
asfbr-505	384	3	of	of	ADP
asfbr-505	384	4	contemporary	contemporary	ADJ
asfbr-505	384	5	research	research	NOUN
asfbr-505	384	6	in	in	ADP
asfbr-505	384	7	accounting	accounting	NOUN
asfbr-505	384	8	,	,	PUNCT
asfbr-505	384	9	auditing	auditing	NOUN
asfbr-505	384	10	and	and	CCONJ
asfbr-505	384	11	business	business	NOUN
asfbr-505	384	12	ethics	ethic	NOUN
asfbr-505	384	13	(	(	PUNCT
asfbr-505	384	14	gjcra	gjcra	PROPN
asfbr-505	384	15	)	)	PUNCT
asfbr-505	384	16	,	,	PUNCT
asfbr-505	384	17	1(1	1(1	NUM
asfbr-505	384	18	)	)	PUNCT
asfbr-505	384	19	,	,	PUNCT
asfbr-505	384	20	22	22	NUM
asfbr-505	384	21	-30	-30	NUM
asfbr-505	384	22	.	.	PUNCT
asfbr-505	385	1	adebimpe	adebimpe	NOUN
asfbr-505	385	2	,	,	PUNCT
asfbr-505	385	3	o.	o.	PROPN
asfbr-505	385	4	u.	u.	PROPN
asfbr-505	385	5	,	,	PUNCT
asfbr-505	385	6	&	&	CCONJ
asfbr-505	385	7	ekwere	ekwere	ADV
asfbr-505	385	8	,	,	PUNCT
asfbr-505	385	9	r.	r.	PROPN
asfbr-505	385	10	e.	e.	PROPN
asfbr-505	385	11	(	(	PUNCT
asfbr-505	385	12	2015	2015	NUM
asfbr-505	385	13	)	)	PUNCT
asfbr-505	385	14	.	.	PUNCT
asfbr-505	386	1	ifrs	ifrs	PROPN
asfbr-505	386	2	adoption	adoption	NOUN
asfbr-505	386	3	and	and	CCONJ
asfbr-505	386	4	value	value	NOUN
asfbr-505	386	5	relevance	relevance	NOUN
asfbr-505	386	6	of	of	ADP
asfbr-505	386	7	financial	financial	ADJ
asfbr-505	386	8	statements	statement	NOUN
asfbr-505	386	9	of	of	ADP
asfbr-505	386	10	nigerian	nigerian	ADJ
asfbr-505	386	11	listed	list	VERB
asfbr-505	386	12	banks	bank	NOUN
asfbr-505	386	13	.	.	PUNCT
asfbr-505	387	1	international	international	ADJ
asfbr-505	387	2	journal	journal	PROPN
asfbr-505	387	3	of	of	ADP
asfbr-505	387	4	finance	finance	NOUN
asfbr-505	387	5	and	and	CCONJ
asfbr-505	387	6	accounting	accounting	NOUN
asfbr-505	387	7	,	,	PUNCT
asfbr-505	387	8	4(1	4(1	NOUN
asfbr-505	387	9	)	)	PUNCT
asfbr-505	387	10	,	,	PUNCT
asfbr-505	387	11	1	1	NUM
asfbr-505	387	12	-	-	SYM
asfbr-505	387	13	7	7	NUM
asfbr-505	387	14	alshubiri	alshubiri	NOUN
asfbr-505	387	15	,	,	PUNCT
asfbr-505	387	16	f.	f.	PROPN
asfbr-505	387	17	n.	n.	PROPN
asfbr-505	387	18	(	(	PUNCT
asfbr-505	387	19	2010	2010	NUM
asfbr-505	387	20	)	)	PUNCT
asfbr-505	387	21	.	.	PUNCT
asfbr-505	388	1	analysis	analysis	NOUN
asfbr-505	388	2	the	the	DET
asfbr-505	388	3	determinants	determinant	NOUN
asfbr-505	388	4	of	of	ADP
asfbr-505	388	5	market	market	NOUN
asfbr-505	388	6	stock	stock	NOUN
asfbr-505	388	7	price	price	NOUN
asfbr-505	388	8	movements	movement	NOUN
asfbr-505	388	9	:	:	PUNCT
asfbr-505	388	10	an	an	DET
asfbr-505	388	11	empiric	empiric	ADJ
asfbr-505	388	12	al	al	PROPN
asfbr-505	388	13	study	study	NOUN
asfbr-505	388	14	of	of	ADP
asfbr-505	388	15	jordanian	jordanian	ADJ
asfbr-505	388	16	commercial	commercial	ADJ
asfbr-505	388	17	banks	bank	NOUN
asfbr-505	388	18	.	.	PUNCT
asfbr-505	389	1	international	international	ADJ
asfbr-505	389	2	journal	journal	PROPN
asfbr-505	389	3	of	of	ADP
asfbr-505	389	4	business	business	NOUN
asfbr-505	389	5	and	and	CCONJ
asfbr-505	389	6	management	management	NOUN
asfbr-505	389	7	,	,	PUNCT
asfbr-505	389	8	5(10	5(10	NUM
asfbr-505	389	9	)	)	PUNCT
asfbr-505	389	10	,	,	PUNCT
asfbr-505	389	11	137	137	NUM
asfbr-505	389	12	-	-	SYM
asfbr-505	389	13	147	147	NUM
asfbr-505	389	14	.	.	PUNCT
asfbr-505	390	1	american	american	PROPN
asfbr-505	390	2	accounting	accounting	PROPN
asfbr-505	390	3	association	association	PROPN
asfbr-505	390	4	(	(	PUNCT
asfbr-505	390	5	1977).committee	1977).committee	PROPN
asfbr-505	390	6	on	on	ADP
asfbr-505	390	7	concepts	concept	NOUN
asfbr-505	390	8	and	and	CCONJ
asfbr-505	390	9	standards	standard	NOUN
asfbr-505	390	10	for	for	ADP
asfbr-505	390	11	external	external	ADJ
asfbr-505	390	12	financial	financial	ADJ
asfbr-505	390	13	reports	report	NOUN
asfbr-505	390	14	.	.	PUNCT
asfbr-505	391	1	statement	statement	NOUN
asfbr-505	391	2	on	on	ADP
asfbr-505	391	3	accounting	accounting	NOUN
asfbr-505	391	4	theory	theory	NOUN
asfbr-505	391	5	and	and	CCONJ
asfbr-505	391	6	theory	theory	NOUN
asfbr-505	391	7	acceptance	acceptance	NOUN
asfbr-505	391	8	.	.	PUNCT
asfbr-505	392	1	american	american	PROPN
asfbr-505	392	2	accounting	accounting	PROPN
asfbr-505	392	3	association	association	PROPN
asfbr-505	392	4	.	.	PUNCT
asfbr-505	393	1	amihud	amihud	PROPN
asfbr-505	393	2	,	,	PUNCT
asfbr-505	393	3	y.	y.	PROPN
asfbr-505	393	4	&	&	CCONJ
asfbr-505	393	5	mendelson	mendelson	PROPN
asfbr-505	393	6	,	,	PUNCT
asfbr-505	393	7	h.	h.	PROPN
asfbr-505	393	8	(	(	PUNCT
asfbr-505	393	9	1986	1986	NUM
asfbr-505	393	10	)	)	PUNCT
asfbr-505	393	11	.	.	PUNCT
asfbr-505	394	1	asset	asset	NOUN
asfbr-505	394	2	pricing	pricing	NOUN
asfbr-505	394	3	and	and	CCONJ
asfbr-505	394	4	the	the	DET
asfbr-505	394	5	bid	bid	NOUN
asfbr-505	394	6	-	-	PUNCT
asfbr-505	394	7	ask	ask	NOUN
asfbr-505	394	8	spread	spread	NOUN
asfbr-505	394	9	.	.	PUNCT
asfbr-505	395	1	journal	journal	NOUN
asfbr-505	395	2	of	of	ADP
asfbr-505	395	3	financial	financial	ADJ
asfbr-505	395	4	economics	economic	NOUN
asfbr-505	395	5	,	,	PUNCT
asfbr-505	395	6	17(2	17(2	NUM
asfbr-505	395	7	)	)	PUNCT
asfbr-505	395	8	,	,	PUNCT
asfbr-505	395	9	223	223	NUM
asfbr-505	395	10	-	-	SYM
asfbr-505	395	11	249	249	NUM
asfbr-505	395	12	.	.	PUNCT
asfbr-505	396	1	babalola	babalola	PROPN
asfbr-505	396	2	.	.	PUNCT
asfbr-505	397	1	a.	a.	PROPN
asfbr-505	397	2	y.	y.	PROPN
asfbr-505	397	3	(	(	PUNCT
asfbr-505	397	4	2012	2012	NUM
asfbr-505	397	5	)	)	PUNCT
asfbr-505	397	6	.	.	PUNCT
asfbr-505	398	1	significance	significance	NOUN
asfbr-505	398	2	of	of	ADP
asfbr-505	398	3	accounting	account	VERB
asfbr-505	398	4	information	information	NOUN
asfbr-505	398	5	on	on	ADP
asfbr-505	398	6	corporate	corporate	ADJ
asfbr-505	398	7	value	value	NOUN
asfbr-505	398	8	of	of	ADP
asfbr-505	398	9	firms	firm	NOUN
asfbr-505	398	10	in	in	ADP
asfbr-505	398	11	nigeria	nigeria	PROPN
asfbr-505	398	12	.	.	PUNCT
asfbr-505	399	1	research	research	NOUN
asfbr-505	399	2	journal	journal	PROPN
asfbr-505	399	3	in	in	ADP
asfbr-505	399	4	organization	organization	NOUN
asfbr-505	399	5	psychology	psychology	NOUN
asfbr-505	399	6	and	and	CCONJ
asfbr-505	399	7	education	education	NOUN
asfbr-505	399	8	studies	study	NOUN
asfbr-505	399	9	,	,	PUNCT
asfbr-505	399	10	1(2	1(2	NUM
asfbr-505	399	11	)	)	PUNCT
asfbr-505	399	12	,	,	PUNCT
asfbr-505	399	13	105	105	NUM
asfbr-505	399	14	-	-	SYM
asfbr-505	399	15	113	113	NUM
asfbr-505	399	16	.	.	PUNCT
asfbr-505	400	1	ball	ball	PROPN
asfbr-505	400	2	,	,	PUNCT
asfbr-505	400	3	r.	r.	PROPN
asfbr-505	400	4	(	(	PUNCT
asfbr-505	400	5	2001	2001	NUM
asfbr-505	400	6	):	):	PUNCT
asfbr-505	400	7	infrastructure	infrastructure	NOUN
asfbr-505	400	8	requirements	requirement	NOUN
asfbr-505	400	9	for	for	ADP
asfbr-505	400	10	an	an	DET
asfbr-505	400	11	economically	economically	ADV
asfbr-505	400	12	efficient	efficient	ADJ
asfbr-505	400	13	system	system	NOUN
asfbr-505	400	14	of	of	ADP
asfbr-505	400	15	public	public	ADJ
asfbr-505	400	16	financial	financial	ADJ
asfbr-505	400	17	reporting	reporting	NOUN
asfbr-505	400	18	and	and	CCONJ
asfbr-505	400	19	disclosure	disclosure	NOUN
asfbr-505	400	20	.	.	PUNCT
asfbr-505	401	1	bookingswharton	bookingswharton	NOUN
asfbr-505	401	2	papers	paper	NOUN
asfbr-505	401	3	on	on	ADP
asfbr-505	401	4	financial	financial	ADJ
asfbr-505	401	5	services	service	NOUN
asfbr-505	401	6	.	.	PUNCT
asfbr-505	402	1	beaver	beaver	PROPN
asfbr-505	402	2	,	,	PUNCT
asfbr-505	402	3	w.	w.	PROPN
asfbr-505	402	4	h.	h.	PROPN
asfbr-505	402	5	(	(	PUNCT
asfbr-505	402	6	1968	1968	NUM
asfbr-505	402	7	)	)	PUNCT
asfbr-505	402	8	.	.	PUNCT
asfbr-505	403	1	market	market	NOUN
asfbr-505	403	2	prices	price	NOUN
asfbr-505	403	3	,	,	PUNCT
asfbr-505	403	4	financial	financial	ADJ
asfbr-505	403	5	ratios	ratio	NOUN
asfbr-505	403	6	and	and	CCONJ
asfbr-505	403	7	the	the	DET
asfbr-505	403	8	prediction	prediction	NOUN
asfbr-505	403	9	of	of	ADP
asfbr-505	403	10	failure	failure	NOUN
asfbr-505	403	11	.	.	PUNCT
asfbr-505	404	1	journal	journal	NOUN
asfbr-505	404	2	of	of	ADP
asfbr-505	404	3	accounting	accounting	NOUN
asfbr-505	404	4	research	research	NOUN
asfbr-505	404	5	,	,	PUNCT
asfbr-505	404	6	179	179	NUM
asfbr-505	404	7	-	-	SYM
asfbr-505	404	8	192	192	NUM
asfbr-505	404	9	.	.	PUNCT
asfbr-505	405	1	beaver	beaver	PROPN
asfbr-505	405	2	,	,	PUNCT
asfbr-505	405	3	w.	w.	PROPN
asfbr-505	405	4	h.	h.	PROPN
asfbr-505	405	5	(	(	PUNCT
asfbr-505	405	6	1968	1968	NUM
asfbr-505	405	7	):	):	PUNCT
asfbr-505	405	8	the	the	DET
asfbr-505	405	9	information	information	NOUN
asfbr-505	405	10	content	content	NOUN
asfbr-505	405	11	of	of	ADP
asfbr-505	405	12	annual	annual	ADJ
asfbr-505	405	13	earnings	earning	NOUN
asfbr-505	405	14	announcements	announcement	NOUN
asfbr-505	405	15	.	.	PUNCT
asfbr-505	406	1	journal	journal	NOUN
asfbr-505	406	2	of	of	ADP
asfbr-505	406	3	accounting	accounting	NOUN
asfbr-505	406	4	research	research	NOUN
asfbr-505	406	5	(	(	PUNCT
asfbr-505	406	6	empirical	empirical	ADJ
asfbr-505	406	7	research	research	NOUN
asfbr-505	406	8	in	in	ADP
asfbr-505	406	9	accounting	accounting	NOUN
asfbr-505	406	10	:	:	PUNCT
asfbr-505	406	11	selected	select	VERB
asfbr-505	406	12	studies	study	NOUN
asfbr-505	406	13	)	)	PUNCT
asfbr-505	406	14	67	67	NUM
asfbr-505	406	15	-	-	SYM
asfbr-505	406	16	92	92	NUM
asfbr-505	406	17	.	.	PUNCT
asfbr-505	407	1	bernard	bernard	PROPN
asfbr-505	407	2	,	,	PUNCT
asfbr-505	407	3	v.	v.	PROPN
asfbr-505	407	4	l.	l.	PROPN
asfbr-505	407	5	&	&	CCONJ
asfbr-505	407	6	skinner	skinner	PROPN
asfbr-505	407	7	,	,	PUNCT
asfbr-505	407	8	d.	d.	PROPN
asfbr-505	407	9	j.	j.	PROPN
asfbr-505	407	10	(	(	PUNCT
asfbr-505	407	11	1996	1996	NUM
asfbr-505	407	12	)	)	PUNCT
asfbr-505	407	13	.	.	PUNCT
asfbr-505	408	1	what	what	PRON
asfbr-505	408	2	motivates	motivate	VERB
asfbr-505	408	3	managers	manager	NOUN
asfbr-505	408	4	'	'	PART
asfbr-505	408	5	choice	choice	NOUN
asfbr-505	408	6	of	of	ADP
asfbr-505	408	7	discretionary	discretionary	ADJ
asfbr-505	408	8	accruals	accrual	NOUN
asfbr-505	408	9	?	?	PUNCT
asfbr-505	409	1	journal	journal	NOUN
asfbr-505	409	2	of	of	ADP
asfbr-505	409	3	accounting	accounting	NOUN
asfbr-505	409	4	and	and	CCONJ
asfbr-505	409	5	economics	economic	NOUN
asfbr-505	409	6	22	22	NUM
asfbr-505	409	7	(	(	PUNCT
asfbr-505	409	8	1/3	1/3	NUM
asfbr-505	409	9	)	)	PUNCT
asfbr-505	409	10	,	,	PUNCT
asfbr-505	409	11	313	313	NUM
asfbr-505	409	12	-	-	SYM
asfbr-505	409	13	325	325	NUM
asfbr-505	409	14	.	.	PUNCT
asfbr-505	410	1	beuselinck	beuselinck	ADJ
asfbr-505	410	2	,	,	PUNCT
asfbr-505	410	3	c.	c.	PROPN
asfbr-505	410	4	(	(	PUNCT
asfbr-505	410	5	2005	2005	NUM
asfbr-505	410	6	)	)	PUNCT
asfbr-505	410	7	.	.	PUNCT
asfbr-505	411	1	essays	essay	NOUN
asfbr-505	411	2	on	on	ADP
asfbr-505	411	3	financial	financial	ADJ
asfbr-505	411	4	reporting	reporting	NOUN
asfbr-505	411	5	quality	quality	NOUN
asfbr-505	411	6	,	,	PUNCT
asfbr-505	411	7	earning	earn	VERB
asfbr-505	411	8	management	management	NOUN
asfbr-505	411	9	,	,	PUNCT
asfbr-505	411	10	and	and	CCONJ
asfbr-505	411	11	corporate	corporate	ADJ
asfbr-505	411	12	disclosure	disclosure	NOUN
asfbr-505	411	13	.	.	PUNCT
asfbr-505	412	1	university	university	NOUN
asfbr-505	412	2	of	of	ADP
asfbr-505	412	3	ghent	ghent	PROPN
asfbr-505	412	4	,	,	PUNCT
asfbr-505	412	5	ghent	ghent	NOUN
asfbr-505	412	6	,	,	PUNCT
asfbr-505	412	7	belgium	belgium	PROPN
asfbr-505	412	8	.	.	PUNCT
asfbr-505	413	1	black	black	PROPN
asfbr-505	413	2	b.	b.	PROPN
asfbr-505	413	3	(	(	PUNCT
asfbr-505	413	4	2000	2000	NUM
asfbr-505	413	5	):	):	PUNCT
asfbr-505	413	6	legal	legal	ADJ
asfbr-505	413	7	and	and	CCONJ
asfbr-505	413	8	institutional	institutional	ADJ
asfbr-505	413	9	preconditions	precondition	NOUN
asfbr-505	413	10	for	for	ADP
asfbr-505	413	11	strong	strong	ADJ
asfbr-505	413	12	stock	stock	NOUN
asfbr-505	413	13	market	market	NOUN
asfbr-505	413	14	.	.	PUNCT
asfbr-505	414	1	working	work	VERB
asfbr-505	414	2	paper	paper	NOUN
asfbr-505	414	3	,	,	PUNCT
asfbr-505	414	4	john	john	PROPN
asfbr-505	414	5	m	m	PROPN
asfbr-505	414	6	olin	olin	PROPN
asfbr-505	414	7	program	program	PROPN
asfbr-505	414	8	in	in	ADP
asfbr-505	414	9	law	law	NOUN
asfbr-505	414	10	and	and	CCONJ
asfbr-505	414	11	economics	economic	NOUN
asfbr-505	414	12	,	,	PUNCT
asfbr-505	414	13	stanford	stanford	PROPN
asfbr-505	414	14	law	law	PROPN
asfbr-505	414	15	school	school	NOUN
asfbr-505	414	16	.	.	PUNCT
asfbr-505	415	1	capital	capital	NOUN
asfbr-505	415	2	market	market	NOUN
asfbr-505	415	3	:	:	PUNCT
asfbr-505	415	4	a	a	DET
asfbr-505	415	5	garch	garch	NOUN
asfbr-505	415	6	analysis	analysis	NOUN
asfbr-505	415	7	approach	approach	NOUN
asfbr-505	415	8	.	.	PUNCT
asfbr-505	416	1	international	international	ADJ
asfbr-505	416	2	review	review	NOUN
asfbr-505	416	3	of	of	ADP
asfbr-505	416	4	management	management	NOUN
asfbr-505	416	5	and	and	CCONJ
asfbr-505	416	6	business	business	NOUN
asfbr-505	416	7	research	research	NOUN
asfbr-505	416	8	2	2	NUM
asfbr-505	416	9	(	(	PUNCT
asfbr-505	416	10	1),90	1),90	NUM
asfbr-505	416	11	-	-	SYM
asfbr-505	416	12	117	117	NUM
asfbr-505	416	13	.	.	PUNCT
asfbr-505	417	1	choi	choi	PROPN
asfbr-505	417	2	,	,	PUNCT
asfbr-505	417	3	b.	b.	PROPN
asfbr-505	417	4	,	,	PUNCT
asfbr-505	417	5	collins	collins	PROPN
asfbr-505	417	6	,	,	PUNCT
asfbr-505	417	7	d.	d.	PROPN
asfbr-505	417	8	&	&	CCONJ
asfbr-505	417	9	johnson	johnson	PROPN
asfbr-505	417	10	,	,	PUNCT
asfbr-505	417	11	w.	w.	PROPN
asfbr-505	417	12	(	(	PUNCT
asfbr-505	417	13	1997	1997	NUM
asfbr-505	417	14	)	)	PUNCT
asfbr-505	417	15	.	.	PUNCT
asfbr-505	418	1	valuation	valuation	NOUN
asfbr-505	418	2	implications	implication	NOUN
asfbr-505	418	3	of	of	ADP
asfbr-505	418	4	reliability	reliability	NOUN
asfbr-505	418	5	differences	difference	NOUN
asfbr-505	418	6	:	:	PUNCT
asfbr-505	418	7	the	the	DET
asfbr-505	418	8	case	case	NOUN
asfbr-505	418	9	of	of	ADP
asfbr-505	418	10	non	non	ADJ
asfbr-505	418	11	-	-	ADJ
asfbr-505	418	12	pension	pension	ADJ
asfbr-505	418	13	postretirement	postretirement	NOUN
asfbr-505	418	14	obligations	obligation	NOUN
asfbr-505	418	15	.	.	PUNCT
asfbr-505	419	1	the	the	DET
asfbr-505	419	2	accounting	accounting	NOUN
asfbr-505	419	3	review	review	NOUN
asfbr-505	419	4	,	,	PUNCT
asfbr-505	419	5	72	72	NUM
asfbr-505	419	6	,	,	PUNCT
asfbr-505	419	7	351–383	351–383	NUM
asfbr-505	419	8	.	.	PUNCT
asfbr-505	420	1	choi	choi	NOUN
asfbr-505	420	2	,	,	PUNCT
asfbr-505	420	3	f.	f.	PROPN
asfbr-505	420	4	d.	d.	PROPN
asfbr-505	420	5	s.	s.	PROPN
asfbr-505	420	6	1973	1973	NUM
asfbr-505	420	7	.	.	PUNCT
asfbr-505	421	1	financial	financial	ADJ
asfbr-505	421	2	disclosure	disclosure	NOUN
asfbr-505	421	3	and	and	CCONJ
asfbr-505	421	4	entry	entry	NOUN
asfbr-505	421	5	to	to	ADP
asfbr-505	421	6	the	the	DET
asfbr-505	421	7	european	european	ADJ
asfbr-505	421	8	capital	capital	NOUN
asfbr-505	421	9	market	market	NOUN
asfbr-505	421	10	.	.	PUNCT
asfbr-505	422	1	journal	journal	NOUN
asfbr-505	422	2	of	of	ADP
asfbr-505	422	3	accounting	accounting	NOUN
asfbr-505	422	4	research	research	NOUN
asfbr-505	422	5	(	(	PUNCT
asfbr-505	422	6	autumn	autumn	NOUN
asfbr-505	422	7	):	):	PUNCT
asfbr-505	422	8	159	159	NUM
asfbr-505	422	9	-	-	SYM
asfbr-505	422	10	175	175	NUM
asfbr-505	422	11	.	.	PUNCT
asfbr-505	423	1	christian	christian	PROPN
asfbr-505	423	2	,	,	PUNCT
asfbr-505	423	3	c.	c.	PROPN
asfbr-505	423	4	(	(	PUNCT
asfbr-505	423	5	2004	2004	NUM
asfbr-505	423	6	)	)	PUNCT
asfbr-505	423	7	.	.	PUNCT
asfbr-505	424	1	the	the	DET
asfbr-505	424	2	value	value	NOUN
asfbr-505	424	3	-	-	PUNCT
asfbr-505	424	4	relevance	relevance	NOUN
asfbr-505	424	5	of	of	ADP
asfbr-505	424	6	earnings	earning	NOUN
asfbr-505	424	7	and	and	CCONJ
asfbr-505	424	8	operating	operate	VERB
asfbr-505	424	9	cash	cash	NOUN
asfbr-505	424	10	flows	flow	NOUN
asfbr-505	424	11	during	during	ADP
asfbr-505	424	12	mergers	merger	NOUN
asfbr-505	424	13	.	.	PUNCT
asfbr-505	425	1	managerial	managerial	ADJ
asfbr-505	425	2	finance	finance	NOUN
asfbr-505	425	3	,	,	PUNCT
asfbr-505	425	4	30	30	NUM
asfbr-505	425	5	(	(	PUNCT
asfbr-505	425	6	11	11	NUM
asfbr-505	425	7	):	):	PUNCT
asfbr-505	425	8	16	16	NUM
asfbr-505	425	9	-	-	SYM
asfbr-505	425	10	29	29	NUM
asfbr-505	425	11	.	.	PUNCT
asfbr-505	426	1	https://www.sciencedirect.com/science/article/abs/pii/0304405x86900656	https://www.sciencedirect.com/science/article/abs/pii/0304405x86900656	ADV
asfbr-505	426	2	#	#	NOUN
asfbr-505	426	3	!	!	PUNCT
asfbr-505	427	1	https://www.sciencedirect.com/science/journal/0304405x	https://www.sciencedirect.com/science/journal/0304405x	NOUN
asfbr-505	427	2	https://www.sciencedirect.com/science/journal/0304405x	https://www.sciencedirect.com/science/journal/0304405x	PROPN
asfbr-505	427	3	copyright	copyright	NOUN
asfbr-505	427	4	©	©	PROPN
asfbr-505	427	5	cc	cc	PROPN
asfbr-505	427	6	-	-	PUNCT
asfbr-505	427	7	by	by	ADP
asfbr-505	427	8	-	-	PUNCT
asfbr-505	427	9	nc	nc	PROPN
asfbr-505	427	10	2020	2020	NUM
asfbr-505	427	11	,	,	PUNCT
asfbr-505	427	12	cribfb	cribfb	VERB
asfbr-505	428	1	|	|	ADV
asfbr-505	428	2	asfbr	asfbr	NOUN
asfbr-505	428	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	428	4	asian	asian	ADJ
asfbr-505	428	5	finance	finance	PROPN
asfbr-505	428	6	&	&	CCONJ
asfbr-505	428	7	banking	banking	PROPN
asfbr-505	428	8	review	review	PROPN
asfbr-505	428	9	vol	vol	NOUN
asfbr-505	428	10	.	.	PROPN
asfbr-505	429	1	4	4	NUM
asfbr-505	429	2	,	,	PUNCT
asfbr-505	429	3	no	no	INTJ
asfbr-505	429	4	.	.	NOUN
asfbr-505	429	5	1	1	NUM
asfbr-505	429	6	;	;	PUNCT
asfbr-505	429	7	2020	2020	NUM
asfbr-505	429	8	15	15	NUM
asfbr-505	429	9	deegan	deegan	PROPN
asfbr-505	429	10	.c	.c	PROPN
asfbr-505	429	11	.	.	PUNCT
asfbr-505	430	1	(	(	PUNCT
asfbr-505	430	2	2006).introduction	2006).introduction	NOUN
asfbr-505	430	3	to	to	ADP
asfbr-505	430	4	financial	financial	ADJ
asfbr-505	430	5	accounting	accounting	NOUN
asfbr-505	430	6	theory	theory	NOUN
asfbr-505	430	7	.	.	PUNCT
asfbr-505	431	1	new	new	PROPN
asfbr-505	431	2	york	york	PROPN
asfbr-505	431	3	:	:	PUNCT
asfbr-505	431	4	mcgraw	mcgraw	PROPN
asfbr-505	431	5	-	-	PUNCT
asfbr-505	431	6	hill	hill	NOUN
asfbr-505	431	7	.	.	PUNCT
asfbr-505	432	1	deegan	deegan	PROPN
asfbr-505	432	2	,	,	PUNCT
asfbr-505	432	3	c.	c.	PROPN
asfbr-505	432	4	(	(	PUNCT
asfbr-505	432	5	2002	2002	NUM
asfbr-505	432	6	)	)	PUNCT
asfbr-505	432	7	.	.	PUNCT
asfbr-505	433	1	the	the	DET
asfbr-505	433	2	legitimising	legitimise	VERB
asfbr-505	433	3	effect	effect	NOUN
asfbr-505	433	4	of	of	ADP
asfbr-505	433	5	social	social	ADJ
asfbr-505	433	6	and	and	CCONJ
asfbr-505	433	7	environmental	environmental	ADJ
asfbr-505	433	8	disclosures	disclosure	NOUN
asfbr-505	433	9	:	:	PUNCT
asfbr-505	433	10	a	a	DET
asfbr-505	433	11	theoretical	theoretical	ADJ
asfbr-505	433	12	foundation	foundation	NOUN
asfbr-505	433	13	.	.	PUNCT
asfbr-505	434	1	accounting	accounting	NOUN
asfbr-505	434	2	auditing	auditing	NOUN
asfbr-505	434	3	&	&	CCONJ
asfbr-505	434	4	accountability	accountability	PROPN
asfbr-505	434	5	journal	journal	PROPN
asfbr-505	434	6	15(3):282	15(3):282	PROPN
asfbr-505	434	7	-	-	SYM
asfbr-505	434	8	311	311	NUM
asfbr-505	434	9	.	.	PUNCT
asfbr-505	435	1	diamond	diamond	PROPN
asfbr-505	435	2	d.	d.	PROPN
asfbr-505	435	3	w.	w.	PROPN
asfbr-505	435	4	and	and	CCONJ
asfbr-505	435	5	verrecchia	verrecchia	VERB
asfbr-505	435	6	r.	r.	PROPN
asfbr-505	435	7	e.	e.	PROPN
asfbr-505	435	8	(	(	PUNCT
asfbr-505	435	9	1987	1987	NUM
asfbr-505	435	10	):	):	PUNCT
asfbr-505	435	11	constraints	constraint	NOUN
asfbr-505	435	12	on	on	ADP
asfbr-505	435	13	short	short	ADJ
asfbr-505	435	14	selling	selling	NOUN
asfbr-505	435	15	and	and	CCONJ
asfbr-505	435	16	asset	asset	NOUN
asfbr-505	435	17	price	price	NOUN
asfbr-505	435	18	adjustment	adjustment	NOUN
asfbr-505	435	19	to	to	ADP
asfbr-505	435	20	private	private	ADJ
asfbr-505	435	21	information	information	NOUN
asfbr-505	435	22	.	.	PUNCT
asfbr-505	436	1	journal	journal	NOUN
asfbr-505	436	2	of	of	ADP
asfbr-505	436	3	financial	financial	ADJ
asfbr-505	436	4	economics	economic	NOUN
asfbr-505	436	5	18	18	NUM
asfbr-505	436	6	,	,	PUNCT
asfbr-505	436	7	272	272	NUM
asfbr-505	436	8	-	-	SYM
asfbr-505	436	9	311	311	NUM
asfbr-505	436	10	.	.	PUNCT
asfbr-505	436	11	diamond	diamond	NOUN
asfbr-505	436	12	,	,	PUNCT
asfbr-505	436	13	d.	d.	PROPN
asfbr-505	436	14	,	,	PUNCT
asfbr-505	436	15	&	&	CCONJ
asfbr-505	436	16	verrecchia	verrecchia	PROPN
asfbr-505	436	17	,	,	PUNCT
asfbr-505	436	18	r.	r.	PROPN
asfbr-505	436	19	(	(	PUNCT
asfbr-505	436	20	1991	1991	NUM
asfbr-505	436	21	)	)	PUNCT
asfbr-505	436	22	.	.	PUNCT
asfbr-505	437	1	disclosure	disclosure	NOUN
asfbr-505	437	2	,	,	PUNCT
asfbr-505	437	3	liquidity	liquidity	NOUN
asfbr-505	437	4	,	,	PUNCT
asfbr-505	437	5	and	and	CCONJ
asfbr-505	437	6	the	the	DET
asfbr-505	437	7	cost	cost	NOUN
asfbr-505	437	8	of	of	ADP
asfbr-505	437	9	capital	capital	NOUN
asfbr-505	437	10	.	.	PUNCT
asfbr-505	438	1	the	the	DET
asfbr-505	438	2	journal	journal	PROPN
asfbr-505	438	3	of	of	ADP
asfbr-505	438	4	finance	finance	NOUN
asfbr-505	438	5	,	,	PUNCT
asfbr-505	438	6	46(4	46(4	NOUN
asfbr-505	438	7	)	)	PUNCT
asfbr-505	438	8	,	,	PUNCT
asfbr-505	438	9	pp	pp	PROPN
asfbr-505	438	10	.	.	PUNCT
asfbr-505	438	11	1325	1325	NUM
asfbr-505	438	12	–	–	PUNCT
asfbr-505	438	13	1355	1355	NUM
asfbr-505	438	14	.	.	PUNCT
asfbr-505	438	15	eleke	eleke	ADJ
asfbr-505	438	16	-	-	PUNCT
asfbr-505	438	17	aboagye	aboagye	NOUN
asfbr-505	438	18	,	,	PUNCT
asfbr-505	438	19	p.q	p.q	PROPN
asfbr-505	438	20	.	.	PROPN
asfbr-505	438	21	,	,	PUNCT
asfbr-505	438	22	&	&	CCONJ
asfbr-505	438	23	opoku	opoku	PROPN
asfbr-505	438	24	,	,	PUNCT
asfbr-505	438	25	e.	e.	PROPN
asfbr-505	438	26	(	(	PUNCT
asfbr-505	438	27	2013).the	2013).the	DET
asfbr-505	438	28	effect	effect	NOUN
asfbr-505	438	29	of	of	ADP
asfbr-505	438	30	earnings	earning	NOUN
asfbr-505	438	31	announcement	announcement	NOUN
asfbr-505	438	32	on	on	ADP
asfbr-505	438	33	share	share	NOUN
asfbr-505	438	34	prices	price	NOUN
asfbr-505	438	35	in	in	ADP
asfbr-505	438	36	ghana	ghana	PROPN
asfbr-505	438	37	:	:	PUNCT
asfbr-505	438	38	a	a	DET
asfbr-505	438	39	study	study	NOUN
asfbr-505	438	40	of	of	ADP
asfbr-505	438	41	ghana	ghana	PROPN
asfbr-505	438	42	stock	stock	PROPN
asfbr-505	438	43	exchange	exchange	PROPN
asfbr-505	438	44	.	.	PUNCT
asfbr-505	439	1	research	research	NOUN
asfbr-505	439	2	journalof	journalof	PROPN
asfbr-505	439	3	finance	finance	NOUN
asfbr-505	439	4	and	and	CCONJ
asfbr-505	439	5	accounting	accounting	NOUN
asfbr-505	439	6	,	,	PUNCT
asfbr-505	439	7	4(17	4(17	NUM
asfbr-505	439	8	)	)	PUNCT
asfbr-505	439	9	,	,	PUNCT
asfbr-505	439	10	166	166	NUM
asfbr-505	439	11	-186	-186	PROPN
asfbr-505	439	12	.	.	PROPN
asfbr-505	439	13	fasb	fasb	PROPN
asfbr-505	439	14	.	.	PUNCT
asfbr-505	440	1	(	(	PUNCT
asfbr-505	440	2	1998	1998	NUM
asfbr-505	440	3	)	)	PUNCT
asfbr-505	440	4	.	.	PUNCT
asfbr-505	441	1	objectives	objective	NOUN
asfbr-505	441	2	of	of	ADP
asfbr-505	441	3	financial	financial	ADJ
asfbr-505	441	4	reporting	reporting	NOUN
asfbr-505	441	5	by	by	ADP
asfbr-505	441	6	business	business	NOUN
asfbr-505	441	7	enterprises	enterprise	NOUN
asfbr-505	441	8	:	:	PUNCT
asfbr-505	441	9	statement	statement	NOUN
asfbr-505	441	10	of	of	ADP
asfbr-505	441	11	financial	financial	ADJ
asfbr-505	441	12	accounting	accounting	NOUN
asfbr-505	441	13	concepts	concept	NOUN
asfbr-505	441	14	.	.	PUNCT
asfbr-505	442	1	no	no	INTJ
asfbr-505	442	2	.	.	NOUN
asfbr-505	442	3	1	1	NUM
asfbr-505	442	4	stamford	stamford	PROPN
asfbr-505	442	5	,	,	PUNCT
asfbr-505	442	6	ct	ct	PROPN
asfbr-505	442	7	:	:	PUNCT
asfbr-505	442	8	financial	financial	ADJ
asfbr-505	442	9	accounting	accounting	NOUN
asfbr-505	442	10	standards	standards	PROPN
asfbr-505	442	11	board	board	NOUN
asfbr-505	442	12	.	.	PUNCT
asfbr-505	443	1	review	review	NOUN
asfbr-505	443	2	of	of	ADP
asfbr-505	443	3	accounting	accounting	NOUN
asfbr-505	443	4	studies	study	NOUN
asfbr-505	443	5	,	,	PUNCT
asfbr-505	443	6	8	8	NUM
asfbr-505	443	7	(	(	PUNCT
asfbr-505	443	8	2	2	NUM
asfbr-505	443	9	-	-	SYM
asfbr-505	443	10	3	3	NUM
asfbr-505	443	11	):	):	PUNCT
asfbr-505	443	12	221	221	NUM
asfbr-505	443	13	–	–	PUNCT
asfbr-505	443	14	243	243	NUM
asfbr-505	443	15	.	.	PUNCT
asfbr-505	444	1	freedman	freedman	PROPN
asfbr-505	444	2	,	,	PUNCT
asfbr-505	444	3	j.	j.	PROPN
asfbr-505	444	4	(	(	PUNCT
asfbr-505	444	5	2015).what	2015).what	PRON
asfbr-505	444	6	are	be	AUX
asfbr-505	444	7	the	the	DET
asfbr-505	444	8	basic	basic	ADJ
asfbr-505	444	9	accounting	accounting	NOUN
asfbr-505	444	10	theories	theory	NOUN
asfbr-505	444	11	?	?	PUNCT
asfbr-505	445	1	demand	demand	NOUN
asfbr-505	445	2	media	medium	NOUN
asfbr-505	445	3	.	.	PUNCT
asfbr-505	446	1	germon	germon	PROPN
asfbr-505	446	2	,	,	PUNCT
asfbr-505	446	3	h.	h.	PROPN
asfbr-505	446	4	,	,	PUNCT
asfbr-505	446	5	&	&	CCONJ
asfbr-505	446	6	meek	meek	PROPN
asfbr-505	446	7	,	,	PUNCT
asfbr-505	446	8	g.k	g.k	PROPN
asfbr-505	446	9	.	.	PROPN
asfbr-505	446	10	(	(	PUNCT
asfbr-505	446	11	2001	2001	NUM
asfbr-505	446	12	)	)	PUNCT
asfbr-505	446	13	.	.	PUNCT
asfbr-505	447	1	accounting	accounting	NOUN
asfbr-505	447	2	:	:	PUNCT
asfbr-505	447	3	an	an	DET
asfbr-505	447	4	international	international	ADJ
asfbr-505	447	5	perspective	perspective	NOUN
asfbr-505	447	6	.	.	PUNCT
asfbr-505	448	1	mcgraw	mcgraw	PROPN
asfbr-505	448	2	hill	hill	PROPN
asfbr-505	448	3	:	:	PUNCT
asfbr-505	448	4	singapore	singapore	PROPN
asfbr-505	448	5	.	.	PUNCT
asfbr-505	449	1	glezakos	glezakos	ADJ
asfbr-505	449	2	,	,	PUNCT
asfbr-505	449	3	m.	m.	NOUN
asfbr-505	449	4	,	,	PUNCT
asfbr-505	449	5	mylonakis	mylonakis	PROPN
asfbr-505	449	6	,	,	PUNCT
asfbr-505	449	7	j.	j.	PROPN
asfbr-505	449	8	,	,	PUNCT
asfbr-505	449	9	&	&	CCONJ
asfbr-505	449	10	kafouros	kafouros	PROPN
asfbr-505	449	11	,	,	PUNCT
asfbr-505	449	12	c.	c.	PROPN
asfbr-505	449	13	(	(	PUNCT
asfbr-505	449	14	2012	2012	NUM
asfbr-505	449	15	)	)	PUNCT
asfbr-505	449	16	.	.	PUNCT
asfbr-505	450	1	the	the	DET
asfbr-505	450	2	impact	impact	NOUN
asfbr-505	450	3	of	of	ADP
asfbr-505	450	4	accounting	accounting	NOUN
asfbr-505	450	5	information	information	NOUN
asfbr-505	450	6	on	on	ADP
asfbr-505	450	7	stock	stock	NOUN
asfbr-505	450	8	prices	price	NOUN
asfbr-505	450	9	:	:	PUNCT
asfbr-505	450	10	evidence	evidence	NOUN
asfbr-505	450	11	from	from	ADP
asfbr-505	450	12	the	the	DET
asfbr-505	450	13	athens	athens	PROPN
asfbr-505	450	14	stock	stock	PROPN
asfbr-505	450	15	exchange	exchange	PROPN
asfbr-505	450	16	.	.	PUNCT
asfbr-505	451	1	international	international	ADJ
asfbr-505	451	2	journal	journal	PROPN
asfbr-505	451	3	of	of	ADP
asfbr-505	451	4	economics	economic	NOUN
asfbr-505	451	5	and	and	CCONJ
asfbr-505	451	6	finance	finance	NOUN
asfbr-505	451	7	,	,	PUNCT
asfbr-505	451	8	4(2	4(2	NUM
asfbr-505	451	9	)	)	PUNCT
asfbr-505	451	10	,	,	PUNCT
asfbr-505	451	11	56–68	56–68	NUM
asfbr-505	451	12	.	.	PUNCT
asfbr-505	451	13	goddy	goddy	NOUN
asfbr-505	451	14	,	,	PUNCT
asfbr-505	451	15	e.(2010).suspension	e.(2010).suspension	NOUN
asfbr-505	451	16	of	of	ADP
asfbr-505	451	17	firms	firm	NOUN
asfbr-505	451	18	:	:	PUNCT
asfbr-505	451	19	a	a	DET
asfbr-505	451	20	timely	timely	ADJ
asfbr-505	451	21	intervention	intervention	NOUN
asfbr-505	451	22	.	.	PUNCT
asfbr-505	452	1	market	market	NOUN
asfbr-505	452	2	report	report	NOUN
asfbr-505	452	3	.	.	PUNCT
asfbr-505	453	1	lagos	lago	NOUN
asfbr-505	453	2	:	:	PUNCT
asfbr-505	453	3	this	this	DET
asfbr-505	453	4	day	day	NOUN
asfbr-505	453	5	newspaper	newspaper	NOUN
asfbr-505	453	6	.	.	PUNCT
asfbr-505	454	1	gujarati	gujarati	PROPN
asfbr-505	454	2	,	,	PUNCT
asfbr-505	454	3	n.	n.	PROPN
asfbr-505	454	4	d.	d.	PROPN
asfbr-505	454	5	&	&	CCONJ
asfbr-505	454	6	dawn	dawn	PROPN
asfbr-505	454	7	,	,	PUNCT
asfbr-505	454	8	c.	c.	PROPN
asfbr-505	454	9	p.	p.	PROPN
asfbr-505	454	10	(	(	PUNCT
asfbr-505	454	11	2009	2009	NUM
asfbr-505	454	12	)	)	PUNCT
asfbr-505	454	13	.	.	PUNCT
asfbr-505	455	1	essentials	essential	NOUN
asfbr-505	455	2	of	of	ADP
asfbr-505	455	3	econometrics	econometric	NOUN
asfbr-505	455	4	.	.	PUNCT
asfbr-505	456	1	mcgraw	mcgraw	PROPN
asfbr-505	456	2	-	-	PUNCT
asfbr-505	456	3	hill	hill	PROPN
asfbr-505	456	4	/	/	SYM
asfbr-505	456	5	irwin	irwin	PROPN
asfbr-505	456	6	,	,	PUNCT
asfbr-505	456	7	new	new	PROPN
asfbr-505	456	8	york	york	PROPN
asfbr-505	456	9	.	.	PUNCT
asfbr-505	457	1	fifth	fifth	PROPN
asfbr-505	457	2	edition	edition	PROPN
asfbr-505	457	3	.	.	PUNCT
asfbr-505	458	1	gupta	gupta	PROPN
asfbr-505	458	2	,	,	PUNCT
asfbr-505	458	3	s.c	s.c	PROPN
asfbr-505	458	4	.	.	PROPN
asfbr-505	458	5	(	(	PUNCT
asfbr-505	458	6	2011	2011	NUM
asfbr-505	458	7	)	)	PUNCT
asfbr-505	458	8	.	.	PUNCT
asfbr-505	459	1	fundamentals	fundamental	NOUN
asfbr-505	459	2	of	of	ADP
asfbr-505	459	3	statistics	statistic	NOUN
asfbr-505	459	4	.	.	PUNCT
asfbr-505	460	1	new	new	ADJ
asfbr-505	460	2	delhi	delhi	PROPN
asfbr-505	460	3	,	,	PUNCT
asfbr-505	460	4	himalayo	himalayo	PROPN
asfbr-505	460	5	publishing	publishing	PROPN
asfbr-505	460	6	house	house	PROPN
asfbr-505	460	7	pvt	pvt	PROPN
asfbr-505	460	8	ltd	ltd	PROPN
asfbr-505	460	9	.	.	PROPN
asfbr-505	460	10	healy	healy	PROPN
asfbr-505	460	11	,	,	PUNCT
asfbr-505	460	12	p.m.	p.m.	PROPN
asfbr-505	460	13	&	&	CCONJ
asfbr-505	460	14	williston	williston	PROPN
asfbr-505	460	15	,	,	PUNCT
asfbr-505	460	16	j.r	j.r	PROPN
asfbr-505	460	17	.	.	PROPN
asfbr-505	460	18	(	(	PUNCT
asfbr-505	460	19	2005	2005	NUM
asfbr-505	460	20	)	)	PUNCT
asfbr-505	460	21	.	.	PUNCT
asfbr-505	461	1	the	the	DET
asfbr-505	461	2	challenges	challenge	NOUN
asfbr-505	461	3	facing	face	VERB
asfbr-505	461	4	auditors	auditor	NOUN
asfbr-505	461	5	and	and	CCONJ
asfbr-505	461	6	analysts	analyst	NOUN
asfbr-505	461	7	in	in	ADP
asfbr-505	461	8	u.s	u.s	PROPN
asfbr-505	461	9	.	.	PROPN
asfbr-505	461	10	capital	capital	NOUN
asfbr-505	461	11	markets	market	NOUN
asfbr-505	461	12	.	.	PUNCT
asfbr-505	462	1	lecture	lecture	NOUN
asfbr-505	462	2	series	series	NOUN
asfbr-505	462	3	of	of	ADP
asfbr-505	462	4	business	business	PROPN
asfbr-505	462	5	administration	administration	PROPN
asfbr-505	462	6	harvard	harvard	PROPN
asfbr-505	462	7	business	business	PROPN
asfbr-505	462	8	school	school	PROPN
asfbr-505	462	9	harvard	harvard	PROPN
asfbr-505	462	10	university	university	PROPN
asfbr-505	462	11	.	.	PUNCT
asfbr-505	463	1	working	work	VERB
asfbr-505	463	2	paper	paper	NOUN
asfbr-505	463	3	.	.	PUNCT
asfbr-505	464	1	healy	healy	PROPN
asfbr-505	464	2	,	,	PUNCT
asfbr-505	464	3	p.m.	p.m.	NOUN
asfbr-505	464	4	,	,	PUNCT
asfbr-505	464	5	&	&	CCONJ
asfbr-505	464	6	palepu	palepu	PROPN
asfbr-505	464	7	,	,	PUNCT
asfbr-505	464	8	k.g	k.g	PROPN
asfbr-505	464	9	.	.	PROPN
asfbr-505	464	10	(	(	PUNCT
asfbr-505	464	11	2001	2001	NUM
asfbr-505	464	12	)	)	PUNCT
asfbr-505	464	13	.	.	PUNCT
asfbr-505	465	1	information	information	NOUN
asfbr-505	465	2	asymmetry	asymmetry	NOUN
asfbr-505	465	3	,	,	PUNCT
asfbr-505	465	4	corporate	corporate	ADJ
asfbr-505	465	5	disclosure	disclosure	NOUN
asfbr-505	465	6	,	,	PUNCT
asfbr-505	465	7	and	and	CCONJ
asfbr-505	465	8	the	the	DET
asfbr-505	465	9	capital	capital	NOUN
asfbr-505	465	10	markets	market	NOUN
asfbr-505	465	11	:	:	PUNCT
asfbr-505	465	12	a	a	DET
asfbr-505	465	13	review	review	NOUN
asfbr-505	465	14	of	of	ADP
asfbr-505	465	15	the	the	DET
asfbr-505	465	16	empirical	empirical	ADJ
asfbr-505	465	17	disclosure	disclosure	NOUN
asfbr-505	465	18	literature	literature	NOUN
asfbr-505	465	19	.	.	PUNCT
asfbr-505	466	1	journal	journal	PROPN
asfbr-505	466	2	of	of	ADP
asfbr-505	466	3	accounting	accounting	NOUN
asfbr-505	466	4	and	and	CCONJ
asfbr-505	466	5	economics	economic	NOUN
asfbr-505	466	6	,	,	PUNCT
asfbr-505	466	7	31(1/3	31(1/3	NUM
asfbr-505	466	8	)	)	PUNCT
asfbr-505	466	9	,	,	PUNCT
asfbr-505	466	10	pp	pp	ADP
asfbr-505	466	11	.	.	PUNCT
asfbr-505	467	1	405–440	405–440	NUM
asfbr-505	467	2	.	.	PUNCT
asfbr-505	468	1	healy	healy	PROPN
asfbr-505	468	2	,	,	PUNCT
asfbr-505	468	3	p.m.	p.m.	NOUN
asfbr-505	468	4	,	,	PUNCT
asfbr-505	468	5	&	&	CCONJ
asfbr-505	468	6	wahlen	wahlen	PROPN
asfbr-505	468	7	,	,	PUNCT
asfbr-505	468	8	j.m	j.m	PROPN
asfbr-505	468	9	.	.	PROPN
asfbr-505	468	10	(	(	PUNCT
asfbr-505	468	11	1999	1999	NUM
asfbr-505	468	12	)	)	PUNCT
asfbr-505	468	13	.	.	PUNCT
asfbr-505	469	1	a	a	DET
asfbr-505	469	2	review	review	NOUN
asfbr-505	469	3	of	of	ADP
asfbr-505	469	4	the	the	DET
asfbr-505	469	5	earnings	earning	NOUN
asfbr-505	469	6	management	management	NOUN
asfbr-505	469	7	literature	literature	NOUN
asfbr-505	469	8	and	and	CCONJ
asfbr-505	469	9	its	its	PRON
asfbr-505	469	10	implication	implication	NOUN
asfbr-505	469	11	for	for	ADP
asfbr-505	469	12	standard	standard	ADJ
asfbr-505	469	13	settings	setting	NOUN
asfbr-505	469	14	.	.	PUNCT
asfbr-505	470	1	accounting	accounting	NOUN
asfbr-505	470	2	horizons	horizon	NOUN
asfbr-505	470	3	,	,	PUNCT
asfbr-505	470	4	13	13	NUM
asfbr-505	470	5	,	,	PUNCT
asfbr-505	470	6	365	365	NUM
asfbr-505	470	7	-	-	SYM
asfbr-505	470	8	383	383	NUM
asfbr-505	470	9	126	126	NUM
asfbr-505	470	10	.	.	PUNCT
asfbr-505	471	1	hendriksen	hendriksen	PROPN
asfbr-505	471	2	,	,	PUNCT
asfbr-505	471	3	e.	e.	PROPN
asfbr-505	471	4	(	(	PUNCT
asfbr-505	471	5	1970	1970	NUM
asfbr-505	471	6	)	)	PUNCT
asfbr-505	471	7	.	.	PUNCT
asfbr-505	472	1	accounting	accounting	NOUN
asfbr-505	472	2	theory	theory	NOUN
asfbr-505	472	3	.	.	PUNCT
asfbr-505	473	1	illinois	illinois	PROPN
asfbr-505	473	2	:	:	PUNCT
asfbr-505	473	3	richard	richard	PROPN
asfbr-505	473	4	d.	d.	PROPN
asfbr-505	473	5	irwin	irwin	PROPN
asfbr-505	473	6	.	.	PUNCT
asfbr-505	474	1	kabajeh	kabajeh	PROPN
asfbr-505	474	2	,	,	PUNCT
asfbr-505	474	3	nu’aimat	nu’aimat	NOUN
asfbr-505	474	4	&	&	CCONJ
asfbr-505	474	5	dahmash	dahmash	PROPN
asfbr-505	474	6	.	.	PUNCT
asfbr-505	475	1	(	(	PUNCT
asfbr-505	475	2	2012	2012	NUM
asfbr-505	475	3	)	)	PUNCT
asfbr-505	475	4	.	.	PUNCT
asfbr-505	476	1	the	the	DET
asfbr-505	476	2	relationship	relationship	NOUN
asfbr-505	476	3	between	between	ADP
asfbr-505	476	4	the	the	DET
asfbr-505	476	5	roa	roa	PROPN
asfbr-505	476	6	,	,	PUNCT
asfbr-505	476	7	roe	roe	NOUN
asfbr-505	476	8	and	and	CCONJ
asfbr-505	476	9	roi	roi	NOUN
asfbr-505	476	10	ratios	ratio	NOUN
asfbr-505	476	11	with	with	ADP
asfbr-505	476	12	jordanian	jordanian	ADJ
asfbr-505	476	13	insurance	insurance	NOUN
asfbr-505	476	14	public	public	ADJ
asfbr-505	476	15	companies	company	NOUN
asfbr-505	476	16	market	market	NOUN
asfbr-505	476	17	share	share	NOUN
asfbr-505	476	18	price	price	NOUN
asfbr-505	476	19	.	.	PUNCT
asfbr-505	477	1	international	international	ADJ
asfbr-505	477	2	journal	journal	PROPN
asfbr-505	477	3	of	of	ADP
asfbr-505	477	4	humanities	humanity	NOUN
asfbr-505	477	5	and	and	CCONJ
asfbr-505	477	6	social	social	ADJ
asfbr-505	477	7	science	science	NOUN
asfbr-505	477	8	,	,	PUNCT
asfbr-505	477	9	2(11	2(11	NUM
asfbr-505	477	10	)	)	PUNCT
asfbr-505	477	11	115	115	NUM
asfbr-505	477	12	–	–	PUNCT
asfbr-505	477	13	120	120	NUM
asfbr-505	477	14	.	.	PUNCT
asfbr-505	478	1	king	king	PROPN
asfbr-505	478	2	,	,	PUNCT
asfbr-505	478	3	r.	r.	PROPN
asfbr-505	478	4	d.	d.	PROPN
asfbr-505	478	5	,	,	PUNCT
asfbr-505	478	6	&	&	CCONJ
asfbr-505	478	7	langli	langli	PROPN
asfbr-505	478	8	,	,	PUNCT
asfbr-505	478	9	j.	j.	PROPN
asfbr-505	478	10	c.	c.	PROPN
asfbr-505	478	11	(	(	PUNCT
asfbr-505	478	12	1998).accounting	1998).accounting	NUM
asfbr-505	478	13	diversity	diversity	NOUN
asfbr-505	478	14	and	and	CCONJ
asfbr-505	478	15	firm	firm	ADJ
asfbr-505	478	16	valuation	valuation	NOUN
asfbr-505	478	17	.	.	PUNCT
asfbr-505	479	1	the	the	DET
asfbr-505	479	2	international	international	ADJ
asfbr-505	479	3	journal	journal	NOUN
asfbr-505	479	4	of	of	ADP
asfbr-505	479	5	accounting	accounting	NOUN
asfbr-505	479	6	,	,	PUNCT
asfbr-505	479	7	33	33	NUM
asfbr-505	479	8	,	,	PUNCT
asfbr-505	479	9	529	529	NUM
asfbr-505	479	10	–	–	PUNCT
asfbr-505	479	11	567	567	NUM
asfbr-505	479	12	.	.	PUNCT
asfbr-505	479	13	kiremu	kiremu	PROPN
asfbr-505	479	14	,	,	PUNCT
asfbr-505	479	15	m.	m.	NOUN
asfbr-505	479	16	k.g	k.g	PROPN
asfbr-505	479	17	.	.	PROPN
asfbr-505	479	18	,	,	PUNCT
asfbr-505	479	19	galo	galo	PROPN
asfbr-505	479	20	,	,	PUNCT
asfbr-505	479	21	n.	n.	NOUN
asfbr-505	479	22	,	,	PUNCT
asfbr-505	479	23	wagala	wagala	PROPN
asfbr-505	479	24	,	,	PUNCT
asfbr-505	479	25	a.	a.	NOUN
asfbr-505	479	26	,	,	PUNCT
asfbr-505	479	27	&	&	CCONJ
asfbr-505	479	28	mutegi	mutegi	PROPN
asfbr-505	479	29	,	,	PUNCT
asfbr-505	479	30	j.	j.	PROPN
asfbr-505	479	31	k.	k.	PROPN
asfbr-505	479	32	(	(	PUNCT
asfbr-505	479	33	2013).stock	2013).stock	NUM
asfbr-505	479	34	price	price	NOUN
asfbr-505	479	35	and	and	CCONJ
asfbr-505	479	36	volumes	volume	NOUN
asfbr-505	479	37	reaction	reaction	NOUN
asfbr-505	479	38	to	to	ADP
asfbr-505	479	39	annual	annual	ADJ
asfbr-505	479	40	earnings	earning	NOUN
asfbr-505	479	41	announcement	announcement	NOUN
asfbr-505	479	42	:	:	PUNCT
asfbr-505	479	43	a	a	DET
asfbr-505	479	44	case	case	NOUN
asfbr-505	479	45	of	of	ADP
asfbr-505	479	46	the	the	DET
asfbr-505	479	47	nairobi	nairobi	PROPN
asfbr-505	479	48	securities	securities	PROPN
asfbr-505	479	49	exchange	exchange	PROPN
asfbr-505	479	50	.	.	PUNCT
asfbr-505	480	1	international	international	ADJ
asfbr-505	480	2	journal	journal	PROPN
asfbr-505	480	3	of	of	ADP
asfbr-505	480	4	business	business	NOUN
asfbr-505	480	5	,	,	PUNCT
asfbr-505	480	6	humanities	humanity	NOUN
asfbr-505	480	7	and	and	CCONJ
asfbr-505	480	8	technology	technology	NOUN
asfbr-505	480	9	,	,	PUNCT
asfbr-505	480	10	(	(	PUNCT
asfbr-505	480	11	3(2	3(2	NUM
asfbr-505	480	12	)	)	PUNCT
asfbr-505	480	13	,	,	PUNCT
asfbr-505	480	14	100	100	NUM
asfbr-505	480	15	-111	-111	PROPN
asfbr-505	480	16	.	.	PROPN
asfbr-505	480	17	lang	lang	PROPN
asfbr-505	480	18	,	,	PUNCT
asfbr-505	480	19	m.	m.	NOUN
asfbr-505	480	20	and	and	CCONJ
asfbr-505	480	21	lundholm	lundholm	ADJ
asfbr-505	480	22	(	(	PUNCT
asfbr-505	480	23	1993	1993	NUM
asfbr-505	480	24	):	):	PUNCT
asfbr-505	480	25	cross	cross	ADJ
asfbr-505	480	26	-	-	ADJ
asfbr-505	480	27	sectional	sectional	ADJ
asfbr-505	480	28	determinants	determinant	NOUN
asfbr-505	480	29	of	of	ADP
asfbr-505	480	30	analyst	analyst	NOUN
asfbr-505	480	31	ratings	rating	NOUN
asfbr-505	480	32	of	of	ADP
asfbr-505	480	33	corporate	corporate	ADJ
asfbr-505	480	34	disclosures	disclosure	NOUN
asfbr-505	480	35	.	.	PUNCT
asfbr-505	481	1	journal	journal	NOUN
asfbr-505	481	2	of	of	ADP
asfbr-505	481	3	accounting	accounting	NOUN
asfbr-505	481	4	research	research	NOUN
asfbr-505	481	5	,	,	PUNCT
asfbr-505	481	6	246	246	NUM
asfbr-505	481	7	-	-	SYM
asfbr-505	481	8	271	271	NUM
asfbr-505	481	9	.	.	PUNCT
asfbr-505	482	1	lindblom	lindblom	NOUN
asfbr-505	482	2	,	,	PUNCT
asfbr-505	482	3	c.k	c.k	PROPN
asfbr-505	482	4	.	.	PROPN
asfbr-505	482	5	(	(	PUNCT
asfbr-505	482	6	1994	1994	NUM
asfbr-505	482	7	)	)	PUNCT
asfbr-505	482	8	.	.	PUNCT
asfbr-505	483	1	the	the	DET
asfbr-505	483	2	implications	implication	NOUN
asfbr-505	483	3	of	of	ADP
asfbr-505	483	4	organizational	organizational	ADJ
asfbr-505	483	5	legitimacy	legitimacy	NOUN
asfbr-505	483	6	for	for	ADP
asfbr-505	483	7	corporate	corporate	ADJ
asfbr-505	483	8	social	social	ADJ
asfbr-505	483	9	performance	performance	NOUN
asfbr-505	483	10	and	and	CCONJ
asfbr-505	483	11	disclosure	disclosure	NOUN
asfbr-505	483	12	.	.	PUNCT
asfbr-505	484	1	critical	critical	ADJ
asfbr-505	484	2	perspectives	perspective	NOUN
asfbr-505	484	3	on	on	ADP
asfbr-505	484	4	accounting	accounting	NOUN
asfbr-505	484	5	conference	conference	NOUN
asfbr-505	484	6	.	.	PUNCT
asfbr-505	485	1	new	new	PROPN
asfbr-505	485	2	york	york	PROPN
asfbr-505	485	3	.	.	PUNCT
asfbr-505	486	1	mahmoudi	mahmoudi	PROPN
asfbr-505	486	2	,	,	PUNCT
asfbr-505	486	3	v.	v.	ADV
asfbr-505	486	4	,	,	PUNCT
asfbr-505	486	5	shirkavand	shirkavand	NOUN
asfbr-505	486	6	,	,	PUNCT
asfbr-505	486	7	s.	s.	PROPN
asfbr-505	486	8	,	,	PUNCT
asfbr-505	486	9	&	&	CCONJ
asfbr-505	486	10	salari	salari	ADJ
asfbr-505	486	11	,	,	PUNCT
asfbr-505	486	12	m.	m.	NOUN
asfbr-505	486	13	(	(	PUNCT
asfbr-505	486	14	2011	2011	NUM
asfbr-505	486	15	)	)	PUNCT
asfbr-505	486	16	.	.	PUNCT
asfbr-505	487	1	how	how	SCONJ
asfbr-505	487	2	do	do	AUX
asfbr-505	487	3	investors	investor	NOUN
asfbr-505	487	4	react	react	VERB
asfbr-505	487	5	to	to	ADP
asfbr-505	487	6	the	the	DET
asfbr-505	487	7	earnings	earning	NOUN
asfbr-505	487	8	announcements	announcement	NOUN
asfbr-505	487	9	.	.	PUNCT
asfbr-505	488	1	international	international	ADJ
asfbr-505	488	2	research	research	PROPN
asfbr-505	488	3	journal	journal	NOUN
asfbr-505	488	4	of	of	ADP
asfbr-505	488	5	finance	finance	NOUN
asfbr-505	488	6	and	and	CCONJ
asfbr-505	488	7	economics	economic	NOUN
asfbr-505	488	8	,	,	PUNCT
asfbr-505	488	9	70	70	NUM
asfbr-505	488	10	,	,	PUNCT
asfbr-505	488	11	145	145	NUM
asfbr-505	488	12	-	-	SYM
asfbr-505	488	13	152	152	NUM
asfbr-505	488	14	.	.	PUNCT
asfbr-505	489	1	mahmoudi	mahmoudi	NOUN
asfbr-505	489	2	,	,	PUNCT
asfbr-505	489	3	v.	v.	ADV
asfbr-505	489	4	,	,	PUNCT
asfbr-505	489	5	shirkavand	shirkavand	NOUN
asfbr-505	489	6	,	,	PUNCT
asfbr-505	489	7	s.	s.	PROPN
asfbr-505	489	8	,	,	PUNCT
asfbr-505	489	9	&	&	CCONJ
asfbr-505	489	10	salari	salari	ADJ
asfbr-505	489	11	,	,	PUNCT
asfbr-505	489	12	m.	m.	NOUN
asfbr-505	489	13	(	(	PUNCT
asfbr-505	489	14	2014	2014	NUM
asfbr-505	489	15	)	)	PUNCT
asfbr-505	489	16	.	.	PUNCT
asfbr-505	490	1	how	how	SCONJ
asfbr-505	490	2	do	do	AUX
asfbr-505	490	3	investors	investor	NOUN
asfbr-505	490	4	react	react	VERB
asfbr-505	490	5	to	to	ADP
asfbr-505	490	6	the	the	DET
asfbr-505	490	7	earnings	earning	NOUN
asfbr-505	490	8	announcements	announcement	NOUN
asfbr-505	490	9	.	.	PUNCT
asfbr-505	491	1	international	international	ADJ
asfbr-505	491	2	research	research	PROPN
asfbr-505	491	3	journal	journal	NOUN
asfbr-505	491	4	of	of	ADP
asfbr-505	491	5	finance	finance	NOUN
asfbr-505	491	6	and	and	CCONJ
asfbr-505	491	7	economics	economic	NOUN
asfbr-505	491	8	,	,	PUNCT
asfbr-505	491	9	70	70	NUM
asfbr-505	491	10	.	.	PUNCT
asfbr-505	492	1	mgbame	mgbame	PROPN
asfbr-505	492	2	,	,	PUNCT
asfbr-505	492	3	c.	c.	PROPN
asfbr-505	492	4	o.	o.	PROPN
asfbr-505	492	5	,	,	PUNCT
asfbr-505	492	6	&	&	CCONJ
asfbr-505	492	7	ikhatua	ikhatua	PROPN
asfbr-505	492	8	,	,	PUNCT
asfbr-505	492	9	o.	o.	PROPN
asfbr-505	492	10	j.	j.	PROPN
asfbr-505	492	11	(	(	PUNCT
asfbr-505	492	12	2013	2013	NUM
asfbr-505	492	13	)	)	PUNCT
asfbr-505	492	14	.	.	PUNCT
asfbr-505	493	1	accounting	accounting	NOUN
asfbr-505	493	2	information	information	NOUN
asfbr-505	493	3	and	and	CCONJ
asfbr-505	493	4	stock	stock	NOUN
asfbr-505	493	5	volatility	volatility	NOUN
asfbr-505	493	6	in	in	ADP
asfbr-505	493	7	the	the	DET
asfbr-505	493	8	nigerian	nigerian	ADJ
asfbr-505	493	9	capital	capital	NOUN
asfbr-505	493	10	markets	market	NOUN
asfbr-505	493	11	:	:	PUNCT
asfbr-505	493	12	a	a	DET
asfbr-505	493	13	garch	garch	NOUN
asfbr-505	493	14	analysis	analysis	NOUN
asfbr-505	493	15	approach	approach	NOUN
asfbr-505	493	16	.	.	PUNCT
asfbr-505	494	1	international	international	ADJ
asfbr-505	494	2	review	review	NOUN
asfbr-505	494	3	of	of	ADP
asfbr-505	494	4	management	management	NOUN
asfbr-505	494	5	and	and	CCONJ
asfbr-505	494	6	business	business	NOUN
asfbr-505	494	7	research	research	NOUN
asfbr-505	494	8	,	,	PUNCT
asfbr-505	494	9	2	2	X
asfbr-505	494	10	.	.	PUNCT
asfbr-505	495	1	oecd	oecd	PROPN
asfbr-505	495	2	.	.	PUNCT
asfbr-505	496	1	(	(	PUNCT
asfbr-505	496	2	2002	2002	NUM
asfbr-505	496	3	)	)	PUNCT
asfbr-505	496	4	.	.	PUNCT
asfbr-505	497	1	glossary	glossary	NOUN
asfbr-505	497	2	of	of	ADP
asfbr-505	497	3	key	key	ADJ
asfbr-505	497	4	terms	term	NOUN
asfbr-505	497	5	in	in	ADP
asfbr-505	497	6	evaluation	evaluation	NOUN
asfbr-505	497	7	and	and	CCONJ
asfbr-505	497	8	results	result	NOUN
asfbr-505	497	9	based	base	VERB
asfbr-505	497	10	management	management	NOUN
asfbr-505	497	11	.	.	PUNCT
asfbr-505	498	1	development	development	NOUN
asfbr-505	498	2	co	co	NOUN
asfbr-505	498	3	-	-	NOUN
asfbr-505	498	4	operation	operation	NOUN
asfbr-505	498	5	directorate	directorate	NOUN
asfbr-505	498	6	,	,	PUNCT
asfbr-505	498	7	oecd	oecd	PROPN
asfbr-505	498	8	publications	publication	NOUN
asfbr-505	498	9	,	,	PUNCT
asfbr-505	498	10	paris	paris	PROPN
asfbr-505	498	11	.	.	PUNCT
asfbr-505	499	1	olawale	olawale	PROPN
asfbr-505	499	2	,	,	PUNCT
asfbr-505	499	3	l.	l.	PROPN
asfbr-505	499	4	s.	s.	PROPN
asfbr-505	499	5	(	(	PUNCT
asfbr-505	499	6	2014	2014	NUM
asfbr-505	499	7	)	)	PUNCT
asfbr-505	499	8	.	.	PUNCT
asfbr-505	500	1	international	international	ADJ
asfbr-505	500	2	financial	financial	ADJ
asfbr-505	500	3	reporting	reporting	NOUN
asfbr-505	500	4	standard	standard	ADJ
asfbr-505	500	5	adoption	adoption	NOUN
asfbr-505	500	6	and	and	CCONJ
asfbr-505	500	7	banks	bank	NOUN
asfbr-505	500	8	performance	performance	NOUN
asfbr-505	500	9	in	in	ADP
asfbr-505	500	10	nigeria	nigeria	PROPN
asfbr-505	500	11	.	.	PUNCT
asfbr-505	501	1	retrieved	retrieve	VERB
asfbr-505	501	2	from	from	ADP
asfbr-505	501	3	http://ssrn.com/abstract=2513212	http://ssrn.com/abstract=2513212	PROPN
asfbr-505	501	4	.	.	PUNCT
asfbr-505	502	1	olawale	olawale	PROPN
asfbr-505	502	2	,	,	PUNCT
asfbr-505	502	3	s.	s.	PROPN
asfbr-505	502	4	a.	a.	PROPN
asfbr-505	502	5	&	&	CCONJ
asfbr-505	502	6	olaniyi	olaniyi	PROPN
asfbr-505	502	7	k.	k.	PROPN
asfbr-505	502	8	l.	l.	PROPN
asfbr-505	502	9	(	(	PUNCT
asfbr-505	502	10	2015	2015	NUM
asfbr-505	502	11	)	)	PUNCT
asfbr-505	502	12	.	.	PUNCT
asfbr-505	503	1	equity	equity	NOUN
asfbr-505	503	2	share	share	NOUN
asfbr-505	503	3	price	price	NOUN
asfbr-505	503	4	determinants	determinant	NOUN
asfbr-505	503	5	:	:	PUNCT
asfbr-505	503	6	a	a	DET
asfbr-505	503	7	survey	survey	NOUN
asfbr-505	503	8	of	of	ADP
asfbr-505	503	9	literature	literature	NOUN
asfbr-505	503	10	.	.	PUNCT
asfbr-505	504	1	arabian	arabian	ADJ
asfbr-505	504	2	journal	journal	PROPN
asfbr-505	504	3	of	of	ADP
asfbr-505	504	4	business	business	NOUN
asfbr-505	504	5	and	and	CCONJ
asfbr-505	504	6	management	management	NOUN
asfbr-505	504	7	review	review	NOUN
asfbr-505	504	8	,	,	PUNCT
asfbr-505	504	9	5(3	5(3	NUM
asfbr-505	504	10	)	)	PUNCT
asfbr-505	504	11	,	,	PUNCT
asfbr-505	504	12	38	38	NUM
asfbr-505	504	13	-	-	SYM
asfbr-505	504	14	54	54	NUM
asfbr-505	504	15	.	.	PUNCT
asfbr-505	505	1	olugbenga	olugbenga	PROPN
asfbr-505	505	2	,	,	PUNCT
asfbr-505	505	3	a.	a.	NOUN
asfbr-505	505	4	a.	a.	PROPN
asfbr-505	505	5	,	,	PUNCT
asfbr-505	505	6	&	&	CCONJ
asfbr-505	505	7	atanda	atanda	NOUN
asfbr-505	505	8	,	,	PUNCT
asfbr-505	505	9	o.	o.	NOUN
asfbr-505	505	10	a.	a.	NOUN
asfbr-505	505	11	(	(	PUNCT
asfbr-505	505	12	2014	2014	NUM
asfbr-505	505	13	)	)	PUNCT
asfbr-505	505	14	.	.	PUNCT
asfbr-505	506	1	the	the	DET
asfbr-505	506	2	relationship	relationship	NOUN
asfbr-505	506	3	between	between	ADP
asfbr-505	506	4	financial	financial	ADJ
asfbr-505	506	5	accounting	accounting	NOUN
asfbr-505	506	6	information	information	NOUN
asfbr-505	506	7	and	and	CCONJ
asfbr-505	506	8	market	market	NOUN
asfbr-505	506	9	values	value	NOUN
asfbr-505	506	10	of	of	ADP
asfbr-505	506	11	quoted	quote	VERB
asfbr-505	506	12	firms	firm	NOUN
asfbr-505	506	13	in	in	ADP
asfbr-505	506	14	nigeria	nigeria	PROPN
asfbr-505	506	15	.	.	PUNCT
asfbr-505	507	1	global	global	ADJ
asfbr-505	507	2	journal	journal	PROPN
asfbr-505	507	3	of	of	ADP
asfbr-505	507	4	contemporary	contemporary	ADJ
asfbr-505	507	5	research	research	NOUN
asfbr-505	507	6	in	in	ADP
asfbr-505	507	7	accounting	accounting	NOUN
asfbr-505	507	8	,	,	PUNCT
asfbr-505	507	9	auditing	auditing	NOUN
asfbr-505	507	10	and	and	CCONJ
asfbr-505	507	11	business	business	NOUN
asfbr-505	507	12	ethics	ethic	NOUN
asfbr-505	507	13	(	(	PUNCT
asfbr-505	507	14	gjcra),1	gjcra),1	X
asfbr-505	507	15	(	(	PUNCT
asfbr-505	507	16	1	1	NUM
asfbr-505	507	17	)	)	PUNCT
asfbr-505	507	18	,	,	PUNCT
asfbr-505	507	19	22	22	NUM
asfbr-505	507	20	-39	-39	PROPN
asfbr-505	507	21	.	.	PUNCT
asfbr-505	508	1	omoye	omoye	PROPN
asfbr-505	508	2	,	,	PUNCT
asfbr-505	508	3	a.	a.	PROPN
asfbr-505	508	4	s.	s.	PROPN
asfbr-505	508	5	&	&	CCONJ
asfbr-505	508	6	eriki	eriki	PROPN
asfbr-505	508	7	,	,	PUNCT
asfbr-505	508	8	p.	p.	PROPN
asfbr-505	508	9	o.	o.	PROPN
asfbr-505	508	10	(	(	PUNCT
asfbr-505	508	11	2014	2014	NUM
asfbr-505	508	12	)	)	PUNCT
asfbr-505	508	13	.	.	PUNCT
asfbr-505	509	1	corporate	corporate	ADJ
asfbr-505	509	2	governance	governance	NOUN
asfbr-505	509	3	determinants	determinant	NOUN
asfbr-505	509	4	of	of	ADP
asfbr-505	509	5	earnings	earning	NOUN
asfbr-505	509	6	management	management	NOUN
asfbr-505	509	7	:	:	PUNCT
asfbr-505	509	8	evidence	evidence	NOUN
asfbr-505	509	9	from	from	ADP
asfbr-505	509	10	nigerian	nigerian	ADJ
asfbr-505	509	11	quoted	quote	VERB
asfbr-505	509	12	companies	company	NOUN
asfbr-505	509	13	.	.	PUNCT
asfbr-505	510	1	mediterranean	mediterranean	PROPN
asfbr-505	510	2	journal	journal	PROPN
asfbr-505	510	3	of	of	ADP
asfbr-505	510	4	social	social	ADJ
asfbr-505	510	5	sciences	science	NOUN
asfbr-505	510	6	,	,	PUNCT
asfbr-505	510	7	5	5	NUM
asfbr-505	510	8	(	(	PUNCT
asfbr-505	510	9	23	23	NUM
asfbr-505	510	10	)	)	PUNCT
asfbr-505	510	11	553	553	NUM
asfbr-505	510	12	–	–	PUNCT
asfbr-505	510	13	564	564	NUM
asfbr-505	510	14	.	.	PUNCT
asfbr-505	511	1	oshodin	oshodin	PROPN
asfbr-505	511	2	,	,	PUNCT
asfbr-505	511	3	e.	e.	PROPN
asfbr-505	511	4	,	,	PUNCT
asfbr-505	511	5	&	&	CCONJ
asfbr-505	511	6	mgbame	mgbame	PROPN
asfbr-505	511	7	,	,	PUNCT
asfbr-505	511	8	c.	c.	PROPN
asfbr-505	511	9	o.	o.	PROPN
asfbr-505	511	10	(	(	PUNCT
asfbr-505	511	11	2014	2014	NUM
asfbr-505	511	12	)	)	PUNCT
asfbr-505	511	13	.	.	PUNCT
asfbr-505	512	1	the	the	DET
asfbr-505	512	2	comparative	comparative	ADJ
asfbr-505	512	3	study	study	NOUN
asfbr-505	512	4	of	of	ADP
asfbr-505	512	5	value	value	NOUN
asfbr-505	512	6	relevance	relevance	NOUN
asfbr-505	512	7	of	of	ADP
asfbr-505	512	8	financial	financial	ADJ
asfbr-505	512	9	information	information	NOUN
asfbr-505	512	10	in	in	ADP
asfbr-505	512	11	the	the	DET
asfbr-505	512	12	nigeria	nigeria	PROPN
asfbr-505	512	13	banking	banking	PROPN
asfbr-505	512	14	and	and	CCONJ
asfbr-505	512	15	petroleum	petroleum	NOUN
asfbr-505	512	16	sectors	sector	NOUN
asfbr-505	512	17	.	.	PUNCT
asfbr-505	513	1	journal	journal	PROPN
asfbr-505	513	2	of	of	ADP
asfbr-505	513	3	business	business	NOUN
asfbr-505	513	4	studies	study	NOUN
asfbr-505	513	5	quarterly,6(1	quarterly,6(1	PROPN
asfbr-505	513	6	)	)	PUNCT
asfbr-505	513	7	,	,	PUNCT
asfbr-505	513	8	42	42	NUM
asfbr-505	513	9	-	-	SYM
asfbr-505	513	10	54	54	NUM
asfbr-505	513	11	.	.	PUNCT
asfbr-505	514	1	https://www.researchgate.net/profile/craig_deegan2	https://www.researchgate.net/profile/craig_deegan2	PROPN
asfbr-505	514	2	https://www.researchgate.net/journal/0951-3574_accounting_auditing_accountability_journal	https://www.researchgate.net/journal/0951-3574_accounting_auditing_accountability_journal	PROPN
asfbr-505	514	3	https://www.researchgate.net/journal/0951-3574_accounting_auditing_accountability_journal	https://www.researchgate.net/journal/0951-3574_accounting_auditing_accountability_journal	PROPN
asfbr-505	514	4	http://ssrn.com/abstract=2513212	http://ssrn.com/abstract=2513212	PROPN
asfbr-505	514	5	copyright	copyright	NOUN
asfbr-505	514	6	©	©	PROPN
asfbr-505	514	7	cc	cc	NOUN
asfbr-505	514	8	-	-	PUNCT
asfbr-505	514	9	by	by	ADP
asfbr-505	514	10	-	-	PUNCT
asfbr-505	514	11	nc	nc	PROPN
asfbr-505	514	12	2020	2020	NUM
asfbr-505	514	13	,	,	PUNCT
asfbr-505	514	14	cribfb	cribfb	VERB
asfbr-505	515	1	|	|	ADV
asfbr-505	515	2	asfbr	asfbr	NOUN
asfbr-505	515	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-505	515	4	asian	asian	ADJ
asfbr-505	515	5	finance	finance	PROPN
asfbr-505	515	6	&	&	CCONJ
asfbr-505	515	7	banking	banking	PROPN
asfbr-505	515	8	review	review	PROPN
asfbr-505	515	9	vol	vol	NOUN
asfbr-505	515	10	.	.	PROPN
asfbr-505	516	1	4	4	NUM
asfbr-505	516	2	,	,	PUNCT
asfbr-505	516	3	no	no	INTJ
asfbr-505	516	4	.	.	NOUN
asfbr-505	516	5	1	1	NUM
asfbr-505	516	6	;	;	PUNCT
asfbr-505	516	7	2020	2020	NUM
asfbr-505	517	1	16	16	NUM
asfbr-505	517	2	oyerinde	oyerinde	ADJ
asfbr-505	517	3	,	,	PUNCT
asfbr-505	517	4	d.	d.	PROPN
asfbr-505	517	5	t.	t.	PROPN
asfbr-505	517	6	(	(	PUNCT
asfbr-505	517	7	2009).value	2009).value	NUM
asfbr-505	517	8	relevance	relevance	NOUN
asfbr-505	517	9	of	of	ADP
asfbr-505	517	10	accounting	account	VERB
asfbr-505	517	11	information	information	NOUN
asfbr-505	517	12	in	in	ADP
asfbr-505	517	13	emerging	emerge	VERB
asfbr-505	517	14	stock	stock	NOUN
asfbr-505	517	15	market	market	NOUN
asfbr-505	517	16	in	in	ADP
asfbr-505	517	17	nigeria	nigeria	PROPN
asfbr-505	517	18	.	.	PUNCT
asfbr-505	518	1	proceedings	proceeding	NOUN
asfbr-505	518	2	of	of	ADP
asfbr-505	518	3	the	the	DET
asfbr-505	518	4	10th	10th	ADJ
asfbr-505	518	5	annual	annual	ADJ
asfbr-505	518	6	international	international	ADJ
asfbr-505	518	7	conference	conference	NOUN
asfbr-505	518	8	.	.	PUNCT
asfbr-505	519	1	international	international	PROPN
asfbr-505	519	2	academy	academy	PROPN
asfbr-505	519	3	of	of	ADP
asfbr-505	519	4	african	african	ADJ
asfbr-505	519	5	business	business	NOUN
asfbr-505	519	6	and	and	CCONJ
asfbr-505	519	7	development	development	NOUN
asfbr-505	519	8	(	(	PUNCT
asfbr-505	519	9	iaabd),uganda	iaabd),uganda	PROPN
asfbr-505	519	10	.	.	PUNCT
asfbr-505	519	11	oyerinde	oyerinde	PROPN
asfbr-505	519	12	,	,	PUNCT
asfbr-505	519	13	d.	d.	PROPN
asfbr-505	519	14	t.	t.	PROPN
asfbr-505	519	15	(	(	PUNCT
asfbr-505	519	16	2011	2011	NUM
asfbr-505	519	17	)	)	PUNCT
asfbr-505	519	18	.	.	PUNCT
asfbr-505	520	1	valuerelevance	valuerelevance	NOUN
asfbr-505	520	2	of	of	ADP
asfbr-505	520	3	accounting	accounting	NOUN
asfbr-505	520	4	information	information	NOUN
asfbr-505	520	5	in	in	ADP
asfbr-505	520	6	the	the	DET
asfbr-505	520	7	nigerian	nigerian	ADJ
asfbr-505	520	8	stock	stock	NOUN
asfbr-505	520	9	market.the	market.the	PROPN
asfbr-505	520	10	department	department	PROPN
asfbr-505	520	11	of	of	ADP
asfbr-505	520	12	accounting	accounting	PROPN
asfbr-505	520	13	,	,	PUNCT
asfbr-505	520	14	covenant	covenant	ADJ
asfbr-505	520	15	university	university	PROPN
asfbr-505	520	16	,	,	PUNCT
asfbr-505	520	17	ota	ota	PROPN
asfbr-505	520	18	,	,	PUNCT
asfbr-505	520	19	nigeria	nigeria	PROPN
asfbr-505	520	20	.	.	PUNCT
asfbr-505	521	1	oyerinde	oyerinde	PROPN
asfbr-505	521	2	,	,	PUNCT
asfbr-505	521	3	d.	d.	PROPN
asfbr-505	521	4	t.	t.	PROPN
asfbr-505	521	5	(	(	PUNCT
asfbr-505	521	6	2011).valuerelevance	2011).valuerelevance	NUM
asfbr-505	521	7	of	of	ADP
asfbr-505	521	8	accounting	accounting	NOUN
asfbr-505	521	9	information	information	NOUN
asfbr-505	521	10	in	in	ADP
asfbr-505	521	11	the	the	DET
asfbr-505	521	12	nigerian	nigerian	ADJ
asfbr-505	521	13	stock	stock	NOUN
asfbr-505	521	14	market	market	NOUN
asfbr-505	521	15	.	.	PUNCT
asfbr-505	522	1	ph.d	ph.d	PROPN
asfbr-505	522	2	thesis	thesis	NOUN
asfbr-505	522	3	,	,	PUNCT
asfbr-505	522	4	covenant	covenant	ADJ
asfbr-505	522	5	university	university	PROPN
asfbr-505	522	6	,	,	PUNCT
asfbr-505	522	7	ota	ota	PROPN
asfbr-505	522	8	,	,	PUNCT
asfbr-505	522	9	nigeria	nigeria	PROPN
asfbr-505	522	10	.	.	PUNCT
asfbr-505	523	1	oyerinde	oyerinde	PROPN
asfbr-505	523	2	,	,	PUNCT
asfbr-505	523	3	d.	d.	PROPN
asfbr-505	523	4	t.	t.	PROPN
asfbr-505	523	5	(	(	PUNCT
asfbr-505	523	6	2012).value	2012).value	NUM
asfbr-505	523	7	relevance	relevance	NOUN
asfbr-505	523	8	of	of	ADP
asfbr-505	523	9	accounting	account	VERB
asfbr-505	523	10	information	information	NOUN
asfbr-505	523	11	in	in	ADP
asfbr-505	523	12	the	the	DET
asfbr-505	523	13	nigerian	nigerian	ADJ
asfbr-505	523	14	stock	stock	NOUN
asfbr-505	523	15	market	market	NOUN
asfbr-505	523	16	.	.	PUNCT
asfbr-505	524	1	a	a	DET
asfbr-505	524	2	phd	phd	NOUN
asfbr-505	524	3	thesis	thesis	NOUN
asfbr-505	524	4	in	in	ADP
asfbr-505	524	5	the	the	DET
asfbr-505	524	6	department	department	NOUN
asfbr-505	524	7	of	of	ADP
asfbr-505	524	8	accounting	accounting	NOUN
asfbr-505	524	9	,	,	PUNCT
asfbr-505	524	10	submitted	submit	VERB
asfbr-505	524	11	to	to	ADP
asfbr-505	524	12	the	the	DET
asfbr-505	524	13	school	school	NOUN
asfbr-505	524	14	of	of	ADP
asfbr-505	524	15	postgraduate	postgraduate	NOUN
asfbr-505	524	16	studies	study	NOUN
asfbr-505	524	17	,	,	PUNCT
asfbr-505	524	18	covenant	covenant	ADJ
asfbr-505	524	19	university	university	PROPN
asfbr-505	524	20	,	,	PUNCT
asfbr-505	524	21	ota	ota	PROPN
asfbr-505	524	22	,	,	PUNCT
asfbr-505	524	23	nigeria	nigeria	PROPN
asfbr-505	524	24	.	.	PUNCT
asfbr-505	525	1	ozlen	ozlen	PROPN
asfbr-505	525	2	,	,	PUNCT
asfbr-505	525	3	s.	s.	PROPN
asfbr-505	525	4	(	(	PUNCT
asfbr-505	525	5	2014	2014	NUM
asfbr-505	525	6	)	)	PUNCT
asfbr-505	525	7	.	.	PUNCT
asfbr-505	526	1	the	the	DET
asfbr-505	526	2	effect	effect	NOUN
asfbr-505	526	3	of	of	ADP
asfbr-505	526	4	company	company	NOUN
asfbr-505	526	5	fundamentals	fundamental	NOUN
asfbr-505	526	6	on	on	ADP
asfbr-505	526	7	stock	stock	NOUN
asfbr-505	526	8	values	value	NOUN
asfbr-505	526	9	.	.	PUNCT
asfbr-505	527	1	european	european	ADJ
asfbr-505	527	2	researcher	researcher	PROPN
asfbr-505	527	3	,	,	PUNCT
asfbr-505	527	4	(	(	PUNCT
asfbr-505	527	5	71	71	NUM
asfbr-505	527	6	)	)	PUNCT
asfbr-505	527	7	,	,	PUNCT
asfbr-505	527	8	3	3	NUM
asfbr-505	527	9	-	-	SYM
asfbr-505	527	10	2	2	NUM
asfbr-505	527	11	.	.	PUNCT
asfbr-505	527	12	pandey	pandey	PROPN
asfbr-505	527	13	,	,	PUNCT
asfbr-505	527	14	i.	i.	PROPN
asfbr-505	527	15	m.	m.	PROPN
asfbr-505	527	16	(	(	PUNCT
asfbr-505	527	17	2005	2005	NUM
asfbr-505	527	18	)	)	PUNCT
asfbr-505	527	19	.	.	PUNCT
asfbr-505	528	1	financial	financial	ADJ
asfbr-505	528	2	management	management	NOUN
asfbr-505	528	3	.	.	PUNCT
asfbr-505	529	1	10th	10th	ADJ
asfbr-505	529	2	ed	ed	NOUN
asfbr-505	529	3	..	..	PUNCT
asfbr-505	529	4	new	new	ADJ
asfbr-505	529	5	delhi	delhi	PROPN
asfbr-505	529	6	:	:	PUNCT
asfbr-505	529	7	vikas	vikas	PROPN
asfbr-505	529	8	publishing	publishing	PROPN
asfbr-505	529	9	house	house	PROPN
asfbr-505	529	10	pvt	pvt	PROPN
asfbr-505	529	11	ltd	ltd	PROPN
asfbr-505	529	12	.	.	PROPN
asfbr-505	530	1	perera	perera	PROPN
asfbr-505	530	2	,	,	PUNCT
asfbr-505	530	3	r.a.a.s	r.a.a.s	PROPN
asfbr-505	530	4	.	.	PROPN
asfbr-505	530	5	&	&	CCONJ
asfbr-505	530	6	thrikawala	thrikawala	PROPN
asfbr-505	530	7	,	,	PUNCT
asfbr-505	530	8	s.s	s.s	PROPN
asfbr-505	530	9	.	.	PROPN
asfbr-505	530	10	(	(	PUNCT
asfbr-505	530	11	2010	2010	NUM
asfbr-505	530	12	)	)	PUNCT
asfbr-505	530	13	.	.	PUNCT
asfbr-505	531	1	an	an	DET
asfbr-505	531	2	empirical	empirical	ADJ
asfbr-505	531	3	study	study	NOUN
asfbr-505	531	4	of	of	ADP
asfbr-505	531	5	the	the	DET
asfbr-505	531	6	relevance	relevance	NOUN
asfbr-505	531	7	of	of	ADP
asfbr-505	531	8	accounting	account	VERB
asfbr-505	531	9	information	information	NOUN
asfbr-505	531	10	on	on	ADP
asfbr-505	531	11	investor	investor	NOUN
asfbr-505	531	12	’s	’s	PART
asfbr-505	531	13	decisions	decision	NOUN
asfbr-505	531	14	.	.	PUNCT
asfbr-505	532	1	in	in	ADP
asfbr-505	532	2	:	:	PUNCT
asfbr-505	532	3	proceedings	proceeding	NOUN
asfbr-505	532	4	of	of	ADP
asfbr-505	532	5	the	the	DET
asfbr-505	532	6	1st	1st	ADJ
asfbr-505	532	7	international	international	ADJ
asfbr-505	532	8	conference	conference	NOUN
asfbr-505	532	9	on	on	ADP
asfbr-505	532	10	business	business	NOUN
asfbr-505	532	11	and	and	CCONJ
asfbr-505	532	12	information	information	NOUN
asfbr-505	532	13	,	,	PUNCT
asfbr-505	532	14	university	university	NOUN
asfbr-505	532	15	of	of	ADP
asfbr-505	532	16	kelaniya	kelaniya	PROPN
asfbr-505	532	17	.	.	PUNCT
asfbr-505	533	1	piot	piot	PROPN
asfbr-505	533	2	,	,	PUNCT
asfbr-505	533	3	c.	c.	PROPN
asfbr-505	533	4	&	&	CCONJ
asfbr-505	533	5	janin	janin	PROPN
asfbr-505	533	6	,	,	PUNCT
asfbr-505	533	7	r.	r.	PROPN
asfbr-505	533	8	(	(	PUNCT
asfbr-505	533	9	2007	2007	NUM
asfbr-505	533	10	)	)	PUNCT
asfbr-505	533	11	.	.	PUNCT
asfbr-505	534	1	external	external	ADJ
asfbr-505	534	2	auditors	auditor	NOUN
asfbr-505	534	3	,	,	PUNCT
asfbr-505	534	4	audit	audit	NOUN
asfbr-505	534	5	committees	committee	NOUN
asfbr-505	534	6	,	,	PUNCT
asfbr-505	534	7	and	and	CCONJ
asfbr-505	534	8	earnings	earning	NOUN
asfbr-505	534	9	management	management	NOUN
asfbr-505	534	10	in	in	ADP
asfbr-505	534	11	france	france	PROPN
asfbr-505	534	12	.	.	PUNCT
asfbr-505	535	1	european	european	PROPN
asfbr-505	535	2	accounting	accounting	PROPN
asfbr-505	535	3	review	review	PROPN
asfbr-505	535	4	,	,	PUNCT
asfbr-505	535	5	16(2	16(2	NUM
asfbr-505	535	6	)	)	PUNCT
asfbr-505	535	7	,	,	PUNCT
asfbr-505	535	8	429	429	NUM
asfbr-505	535	9	.	.	PUNCT
asfbr-505	536	1	quintus	quintus	PROPN
asfbr-505	536	2	,	,	PUNCT
asfbr-505	536	3	v.	v.	PROPN
asfbr-505	536	4	(	(	PUNCT
asfbr-505	536	5	2007).the	2007).the	ADJ
asfbr-505	536	6	conceptual	conceptual	ADJ
asfbr-505	536	7	framework	framework	NOUN
asfbr-505	536	8	,	,	PUNCT
asfbr-505	536	9	accounting	accounting	NOUN
asfbr-505	536	10	principles	principle	NOUN
asfbr-505	536	11	and	and	CCONJ
asfbr-505	536	12	what	what	PRON
asfbr-505	536	13	we	we	PRON
asfbr-505	536	14	believe	believe	VERB
asfbr-505	536	15	is	be	AUX
asfbr-505	536	16	true	true	ADJ
asfbr-505	536	17	.	.	PUNCT
asfbr-505	537	1	accountancy	accountancy	PROPN
asfbr-505	537	2	sa	sa	PROPN
asfbr-505	537	3	;	;	PUNCT
asfbr-505	537	4	accounting	accounting	NOUN
asfbr-505	537	5	&	&	CCONJ
asfbr-505	537	6	tax	tax	NOUN
asfbr-505	537	7	periodicals	periodical	NOUN
asfbr-505	537	8	,	,	PUNCT
asfbr-505	537	9	30	30	NUM
asfbr-505	537	10	-	-	SYM
asfbr-505	537	11	33	33	NUM
asfbr-505	537	12	.	.	PUNCT
asfbr-505	538	1	shehzad	shehzad	PROPN
asfbr-505	538	2	,	,	PUNCT
asfbr-505	538	3	k.	k.	PROPN
asfbr-505	538	4	,	,	PUNCT
asfbr-505	538	5	&	&	CCONJ
asfbr-505	538	6	ismail	ismail	PROPN
asfbr-505	538	7	,	,	PUNCT
asfbr-505	538	8	a.	a.	NOUN
asfbr-505	538	9	(	(	PUNCT
asfbr-505	538	10	2014	2014	NUM
asfbr-505	538	11	)	)	PUNCT
asfbr-505	538	12	.	.	PUNCT
asfbr-505	539	1	value	value	NOUN
asfbr-505	539	2	relevance	relevance	NOUN
asfbr-505	539	3	of	of	ADP
asfbr-505	539	4	accounting	accounting	NOUN
asfbr-505	539	5	information	information	NOUN
asfbr-505	539	6	and	and	CCONJ
asfbr-505	539	7	its	its	PRON
asfbr-505	539	8	impact	impact	NOUN
asfbr-505	539	9	on	on	ADP
asfbr-505	539	10	stock	stock	NOUN
asfbr-505	539	11	prices	price	NOUN
asfbr-505	539	12	:	:	PUNCT
asfbr-505	539	13	case	case	NOUN
asfbr-505	539	14	study	study	NOUN
asfbr-505	539	15	of	of	ADP
asfbr-505	539	16	listed	list	VERB
asfbr-505	539	17	banks	bank	NOUN
asfbr-505	539	18	at	at	ADP
asfbr-505	539	19	karachi	karachi	PROPN
asfbr-505	539	20	stock	stock	PROPN
asfbr-505	539	21	exchange	exchange	PROPN
asfbr-505	539	22	.	.	PUNCT
asfbr-505	540	1	journal	journal	NOUN
asfbr-505	540	2	of	of	ADP
asfbr-505	540	3	economic	economic	ADJ
asfbr-505	540	4	info	info	NOUN
asfbr-505	540	5	,	,	PUNCT
asfbr-505	540	6	3(1	3(1	NUM
asfbr-505	540	7	)	)	PUNCT
asfbr-505	540	8	,	,	PUNCT
asfbr-505	540	9	40	40	NUM
asfbr-505	540	10	-	-	SYM
asfbr-505	540	11	48	48	NUM
asfbr-505	540	12	,	,	PUNCT
asfbr-505	540	13	2014	2014	NUM
asfbr-505	540	14	shleifer	shleifer	NOUN
asfbr-505	540	15	,	,	PUNCT
asfbr-505	540	16	a.	a.	PROPN
asfbr-505	540	17	&	&	CCONJ
asfbr-505	540	18	vishny	vishny	PROPN
asfbr-505	540	19	,	,	PUNCT
asfbr-505	540	20	r.w	r.w	PROPN
asfbr-505	540	21	.	.	PROPN
asfbr-505	540	22	(	(	PUNCT
asfbr-505	540	23	1997	1997	NUM
asfbr-505	540	24	)	)	PUNCT
asfbr-505	540	25	.	.	PUNCT
asfbr-505	541	1	a	a	DET
asfbr-505	541	2	survey	survey	NOUN
asfbr-505	541	3	of	of	ADP
asfbr-505	541	4	corporate	corporate	ADJ
asfbr-505	541	5	governance	governance	NOUN
asfbr-505	541	6	.	.	PUNCT
asfbr-505	542	1	the	the	DET
asfbr-505	542	2	journal	journal	PROPN
asfbr-505	542	3	of	of	ADP
asfbr-505	542	4	finance	finance	NOUN
asfbr-505	542	5	,	,	PUNCT
asfbr-505	542	6	lii	lii	PROPN
asfbr-505	542	7	,	,	PUNCT
asfbr-505	542	8	(	(	PUNCT
asfbr-505	542	9	2	2	NUM
asfbr-505	542	10	)	)	PUNCT
asfbr-505	542	11	,	,	PUNCT
asfbr-505	542	12	737–783	737–783	NUM
asfbr-505	542	13	.	.	PUNCT
asfbr-505	543	1	stulz	stulz	ADJ
asfbr-505	543	2	,	,	PUNCT
asfbr-505	543	3	r.m	r.m	PROPN
asfbr-505	543	4	.	.	PROPN
asfbr-505	543	5	(	(	PUNCT
asfbr-505	543	6	2005	2005	NUM
asfbr-505	543	7	)	)	PUNCT
asfbr-505	543	8	.	.	PUNCT
asfbr-505	544	1	the	the	DET
asfbr-505	544	2	limits	limit	NOUN
asfbr-505	544	3	of	of	ADP
asfbr-505	544	4	financial	financial	ADJ
asfbr-505	544	5	globalization	globalization	NOUN
asfbr-505	544	6	.	.	PUNCT
asfbr-505	545	1	nber	nber	PROPN
asfbr-505	545	2	working	working	PROPN
asfbr-505	545	3	papers	paper	NOUN
asfbr-505	545	4	11070	11070	NUM
asfbr-505	545	5	,	,	PUNCT
asfbr-505	545	6	national	national	ADJ
asfbr-505	545	7	bureau	bureau	NOUN
asfbr-505	545	8	of	of	ADP
asfbr-505	545	9	economic	economic	ADJ
asfbr-505	545	10	research	research	PROPN
asfbr-505	545	11	,	,	PUNCT
asfbr-505	545	12	inc	inc	PROPN
asfbr-505	545	13	.	.	PROPN
asfbr-505	545	14	tsalavoutas	tsalavoutas	PROPN
asfbr-505	545	15	,	,	PUNCT
asfbr-505	545	16	i.	i.	PROPN
asfbr-505	545	17	,	,	PUNCT
asfbr-505	545	18	andre	andre	PROPN
asfbr-505	545	19	,	,	PUNCT
asfbr-505	545	20	p.	p.	PROPN
asfbr-505	545	21	,	,	PUNCT
asfbr-505	545	22	evans	evans	PROPN
asfbr-505	545	23	,	,	PUNCT
asfbr-505	545	24	l.	l.	PROPN
asfbr-505	545	25	(	(	PUNCT
asfbr-505	545	26	2012	2012	NUM
asfbr-505	545	27	)	)	PUNCT
asfbr-505	545	28	.	.	PUNCT
asfbr-505	546	1	the	the	DET
asfbr-505	546	2	transition	transition	NOUN
asfbr-505	546	3	of	of	ADP
asfbr-505	546	4	international	international	ADJ
asfbr-505	546	5	financial	financial	ADJ
asfbr-505	546	6	reporting	reporting	NOUN
asfbr-505	546	7	standards	standard	NOUN
asfbr-505	546	8	and	and	CCONJ
asfbr-505	546	9	the	the	DET
asfbr-505	546	10	value	value	NOUN
asfbr-505	546	11	relevance	relevance	NOUN
asfbr-505	546	12	of	of	ADP
asfbr-505	546	13	financial	financial	ADJ
asfbr-505	546	14	statements	statement	NOUN
asfbr-505	546	15	in	in	ADP
asfbr-505	546	16	greece	greece	PROPN
asfbr-505	546	17	.	.	PUNCT
asfbr-505	547	1	the	the	DET
asfbr-505	547	2	britishaccounting	britishaccounte	VERB
asfbr-505	547	3	review	review	NOUN
asfbr-505	547	4	,	,	PUNCT
asfbr-505	547	5	44	44	NUM
asfbr-505	547	6	,	,	PUNCT
asfbr-505	547	7	262	262	NUM
asfbr-505	547	8	-	-	SYM
asfbr-505	547	9	277	277	NUM
asfbr-505	547	10	.	.	PUNCT
asfbr-505	548	1	uthman	uthman	PROPN
asfbr-505	548	2	,	,	PUNCT
asfbr-505	548	3	a.	a.	PROPN
asfbr-505	548	4	b.	b.	PROPN
asfbr-505	548	5	,	,	PUNCT
asfbr-505	548	6	&	&	CCONJ
asfbr-505	548	7	abdul	abdul	PROPN
asfbr-505	548	8	-	-	PUNCT
asfbr-505	548	9	baki	baki	PROPN
asfbr-505	548	10	,	,	PUNCT
asfbr-505	548	11	z.	z.	PROPN
asfbr-505	548	12	(	(	PUNCT
asfbr-505	548	13	2014	2014	NUM
asfbr-505	548	14	)	)	PUNCT
asfbr-505	548	15	.	.	PUNCT
asfbr-505	549	1	the	the	DET
asfbr-505	549	2	value	value	NOUN
asfbr-505	549	3	relevance	relevance	NOUN
asfbr-505	549	4	of	of	ADP
asfbr-505	549	5	accounting	account	VERB
asfbr-505	549	6	information	information	NOUN
asfbr-505	549	7	in	in	ADP
asfbr-505	549	8	nigeria	nigeria	PROPN
asfbr-505	549	9	.	.	PUNCT
asfbr-505	550	1	journal	journal	PROPN
asfbr-505	550	2	of	of	ADP
asfbr-505	550	3	accounting	accounting	NOUN
asfbr-505	550	4	and	and	CCONJ
asfbr-505	550	5	management	management	NOUN
asfbr-505	550	6	(	(	PUNCT
asfbr-505	550	7	jam	jam	NOUN
asfbr-505	550	8	)	)	PUNCT
asfbr-505	550	9	,	,	PUNCT
asfbr-505	550	10	4(1	4(1	NOUN
asfbr-505	550	11	)	)	PUNCT
asfbr-505	550	12	,	,	PUNCT
asfbr-505	550	13	43	43	NUM
asfbr-505	550	14	-	-	SYM
asfbr-505	550	15	58	58	NUM
asfbr-505	550	16	.	.	PUNCT
asfbr-505	551	1	uwuigbe	uwuigbe	NOUN
asfbr-505	551	2	,	,	PUNCT
asfbr-505	551	3	u.	u.	PROPN
asfbr-505	551	4	,	,	PUNCT
asfbr-505	551	5	olusegun	olusegun	NOUN
asfbr-505	551	6	,	,	PUNCT
asfbr-505	551	7	o.	o.	PROPN
asfbr-505	551	8	,	,	PUNCT
asfbr-505	551	9	&	&	CCONJ
asfbr-505	551	10	godswill	godswill	PROPN
asfbr-505	551	11	,	,	PUNCT
asfbr-505	551	12	a.	a.	NOUN
asfbr-505	551	13	(	(	PUNCT
asfbr-505	551	14	2012	2012	NUM
asfbr-505	551	15	)	)	PUNCT
asfbr-505	551	16	.	.	PUNCT
asfbr-505	552	1	an	an	DET
asfbr-505	552	2	assessment	assessment	NOUN
asfbr-505	552	3	of	of	ADP
asfbr-505	552	4	the	the	DET
asfbr-505	552	5	determinants	determinant	NOUN
asfbr-505	552	6	of	of	ADP
asfbr-505	552	7	share	share	NOUN
asfbr-505	552	8	price	price	NOUN
asfbr-505	552	9	in	in	ADP
asfbr-505	552	10	nigeria	nigeria	PROPN
asfbr-505	552	11	.	.	PUNCT
asfbr-505	553	1	acta	acta	PROPN
asfbr-505	553	2	universities	universities	PROPN
asfbr-505	553	3	danubius	danubius	NOUN
asfbr-505	553	4	;	;	PUNCT
asfbr-505	553	5	8	8	NUM
asfbr-505	553	6	(	(	PUNCT
asfbr-505	553	7	6	6	NUM
asfbr-505	553	8	)	)	PUNCT
asfbr-505	553	9	,	,	PUNCT
asfbr-505	553	10	56	56	NUM
asfbr-505	553	11	-	-	SYM
asfbr-505	553	12	78	78	NUM
asfbr-505	553	13	.	.	PUNCT
asfbr-505	554	1	vijitha	vijitha	NOUN
asfbr-505	554	2	,	,	PUNCT
asfbr-505	554	3	p.	p.	NOUN
asfbr-505	554	4	,	,	PUNCT
asfbr-505	554	5	&	&	CCONJ
asfbr-505	554	6	nimalathasan	nimalathasan	PROPN
asfbr-505	554	7	,	,	PUNCT
asfbr-505	554	8	b.	b.	PROPN
asfbr-505	554	9	(	(	PUNCT
asfbr-505	554	10	2014	2014	NUM
asfbr-505	554	11	)	)	PUNCT
asfbr-505	554	12	.	.	PUNCT
asfbr-505	555	1	value	value	NOUN
asfbr-505	555	2	relevance	relevance	NOUN
asfbr-505	555	3	of	of	ADP
asfbr-505	555	4	accounting	accounting	NOUN
asfbr-505	555	5	information	information	NOUN
asfbr-505	555	6	and	and	CCONJ
asfbr-505	555	7	share	share	NOUN
asfbr-505	555	8	price	price	NOUN
asfbr-505	555	9	:	:	PUNCT
asfbr-505	555	10	a	a	DET
asfbr-505	555	11	study	study	NOUN
asfbr-505	555	12	of	of	ADP
asfbr-505	555	13	listed	list	VERB
asfbr-505	555	14	manufacturing	manufacturing	NOUN
asfbr-505	555	15	companies	company	NOUN
asfbr-505	555	16	in	in	ADP
asfbr-505	555	17	sri	sri	PROPN
asfbr-505	555	18	lanka.merit	lanka.merit	PROPN
asfbr-505	555	19	research	research	NOUN
asfbr-505	555	20	journal	journal	NOUN
asfbr-505	555	21	of	of	ADP
asfbr-505	555	22	business	business	NOUN
asfbr-505	555	23	and	and	CCONJ
asfbr-505	555	24	management	management	NOUN
asfbr-505	555	25	2(1	2(1	NUM
asfbr-505	555	26	)	)	PUNCT
asfbr-505	555	27	001	001	NUM
asfbr-505	555	28	-	-	PUNCT
asfbr-505	555	29	006	006	NUM
asfbr-505	555	30	.	.	PUNCT
asfbr-505	556	1	wang	wang	PROPN
asfbr-505	556	2	,	,	PUNCT
asfbr-505	556	3	j.	j.	PROPN
asfbr-505	556	4	,	,	PUNCT
asfbr-505	556	5	fu	fu	PROPN
asfbr-505	556	6	,	,	PUNCT
asfbr-505	556	7	g.	g.	PROPN
asfbr-505	556	8	,	,	PUNCT
asfbr-505	556	9	&	&	CCONJ
asfbr-505	556	10	luo	luo	PROPN
asfbr-505	556	11	,	,	PUNCT
asfbr-505	556	12	c.	c.	PROPN
asfbr-505	556	13	(	(	PUNCT
asfbr-505	556	14	2013	2013	NUM
asfbr-505	556	15	)	)	PUNCT
asfbr-505	556	16	.	.	PUNCT
asfbr-505	557	1	accounting	accounting	NOUN
asfbr-505	557	2	information	information	NOUN
asfbr-505	557	3	and	and	CCONJ
asfbr-505	557	4	stock	stock	NOUN
asfbr-505	557	5	price	price	NOUN
asfbr-505	557	6	reaction	reaction	NOUN
asfbr-505	557	7	of	of	ADP
asfbr-505	557	8	listed	list	VERB
asfbr-505	557	9	companies	company	NOUN
asfbr-505	557	10	—	—	PUNCT
asfbr-505	557	11	empirical	empirical	ADJ
asfbr-505	557	12	evidence	evidence	NOUN
asfbr-505	557	13	from	from	ADP
asfbr-505	557	14	60	60	NUM
asfbr-505	557	15	listed	list	VERB
asfbr-505	557	16	companies	company	NOUN
asfbr-505	557	17	in	in	ADP
asfbr-505	557	18	shanghai	shanghai	PROPN
asfbr-505	557	19	stock	stock	PROPN
asfbr-505	557	20	exchange	exchange	PROPN
asfbr-505	557	21	.	.	PUNCT
asfbr-505	558	1	journal	journal	PROPN
asfbr-505	558	2	of	of	ADP
asfbr-505	558	3	business	business	PROPN
asfbr-505	558	4	&	&	CCONJ
asfbr-505	558	5	management	management	PROPN
asfbr-505	558	6	,	,	PUNCT
asfbr-505	558	7	2(2	2(2	NUM
asfbr-505	558	8	)	)	PUNCT
asfbr-505	558	9	,	,	PUNCT
asfbr-505	558	10	11	11	NUM
asfbr-505	558	11	-	-	SYM
asfbr-505	558	12	21	21	NUM
asfbr-505	558	13	.	.	PUNCT
asfbr-505	559	1	watts	watts	PROPN
asfbr-505	559	2	,	,	PUNCT
asfbr-505	559	3	r.l	r.l	PROPN
asfbr-505	559	4	.	.	PROPN
asfbr-505	559	5	&	&	CCONJ
asfbr-505	559	6	zimmerman	zimmerman	PROPN
asfbr-505	559	7	,	,	PUNCT
asfbr-505	559	8	j.l	j.l	PROPN
asfbr-505	559	9	.	.	PROPN
asfbr-505	559	10	(	(	PUNCT
asfbr-505	559	11	1986	1986	NUM
asfbr-505	559	12	)	)	PUNCT
asfbr-505	559	13	.	.	PUNCT
asfbr-505	560	1	positive	positive	ADJ
asfbr-505	560	2	accounting	accounting	NOUN
asfbr-505	560	3	theory	theory	NOUN
asfbr-505	560	4	.	.	PUNCT
asfbr-505	561	1	englewood	englewood	PROPN
asfbr-505	561	2	cliffs	cliffs	PROPN
asfbr-505	561	3	,	,	PUNCT
asfbr-505	561	4	n.j	n.j	PROPN
asfbr-505	561	5	.	.	PROPN
asfbr-505	561	6	:	:	PUNCT
asfbr-505	562	1	prenticehall	prenticehall	NOUN
asfbr-505	562	2	copyrights	copyright	VERB
asfbr-505	562	3	copyright	copyright	NOUN
asfbr-505	562	4	for	for	ADP
asfbr-505	562	5	this	this	DET
asfbr-505	562	6	article	article	NOUN
asfbr-505	562	7	is	be	AUX
asfbr-505	562	8	retained	retain	VERB
asfbr-505	562	9	by	by	ADP
asfbr-505	562	10	the	the	DET
asfbr-505	562	11	author(s	author(s	PROPN
asfbr-505	562	12	)	)	PUNCT
asfbr-505	562	13	,	,	PUNCT
asfbr-505	562	14	with	with	ADP
asfbr-505	562	15	first	first	ADJ
asfbr-505	562	16	publication	publication	NOUN
asfbr-505	562	17	rights	right	NOUN
asfbr-505	562	18	granted	grant	VERB
asfbr-505	562	19	to	to	ADP
asfbr-505	562	20	the	the	DET
asfbr-505	562	21	journal	journal	NOUN
asfbr-505	562	22	.	.	PUNCT
asfbr-505	563	1	this	this	PRON
asfbr-505	563	2	is	be	AUX
asfbr-505	563	3	an	an	DET
asfbr-505	563	4	open	open	ADJ
asfbr-505	563	5	-	-	PUNCT
asfbr-505	563	6	access	access	NOUN
asfbr-505	563	7	article	article	NOUN
asfbr-505	563	8	distributed	distribute	VERB
asfbr-505	563	9	under	under	ADP
asfbr-505	563	10	the	the	DET
asfbr-505	563	11	terms	term	NOUN
asfbr-505	563	12	and	and	CCONJ
asfbr-505	563	13	conditions	condition	NOUN
asfbr-505	563	14	of	of	ADP
asfbr-505	563	15	the	the	DET
asfbr-505	563	16	creative	creative	ADJ
asfbr-505	563	17	commons	common	NOUN
asfbr-505	563	18	attribution	attribution	NOUN
asfbr-505	563	19	license	license	NOUN
asfbr-505	563	20	(	(	PUNCT
asfbr-505	563	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
asfbr-505	563	22	)	)	PUNCT
asfbr-505	563	23	.	.	PUNCT
asfbr-505	564	1	https://ideas.repec.org/p/nbr/nberwo/11070.html	https://ideas.repec.org/p/nbr/nberwo/11070.html	PUNCT
asfbr-505	564	2	https://ideas.repec.org/s/nbr/nberwo.html	https://ideas.repec.org/s/nbr/nberwo.html	NOUN
