id	sid	tid	token	lemma	pos
ajfa-10198	1	1	microsoft	microsoft	PROPN
ajfa-10198	1	2	word	word	PROPN
ajfa-10198	1	3	10198	10198	NUM
ajfa-10198	1	4	-	-	SYM
ajfa-10198	1	5	37541	37541	NUM
ajfa-10198	1	6	-	-	PUNCT
ajfa-10198	1	7	1	1	NUM
ajfa-10198	1	8	-	-	PUNCT
ajfa-10198	1	9	sm	sm	NOUN
ajfa-10198	1	10	-	-	PUNCT
ajfa-10198	1	11	writer2	writer2	VERB
ajfa-10198	1	12	-	-	ADJ
ajfa-10198	1	13	new	new	ADJ
ajfa-10198	1	14	asian	asian	ADJ
ajfa-10198	1	15	journal	journal	NOUN
ajfa-10198	1	16	of	of	ADP
ajfa-10198	1	17	finance	finance	PROPN
ajfa-10198	1	18	&	&	CCONJ
ajfa-10198	1	19	accounting	accounting	PROPN
ajfa-10198	1	20	issn	issn	PROPN
ajfa-10198	1	21	1946	1946	NUM
ajfa-10198	1	22	-	-	PUNCT
ajfa-10198	1	23	052x	052x	PROPN
ajfa-10198	1	24	2016	2016	NUM
ajfa-10198	1	25	,	,	PUNCT
ajfa-10198	1	26	vol	vol	NOUN
ajfa-10198	1	27	.	.	PROPN
ajfa-10198	1	28	8	8	NUM
ajfa-10198	1	29	,	,	PUNCT
ajfa-10198	1	30	no	no	INTJ
ajfa-10198	1	31	.	.	NOUN
ajfa-10198	1	32	2	2	NUM
ajfa-10198	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	1	34	171	171	NUM
ajfa-10198	1	35	capital	capital	NOUN
ajfa-10198	1	36	structure	structure	NOUN
ajfa-10198	1	37	effect	effect	NOUN
ajfa-10198	1	38	on	on	ADP
ajfa-10198	1	39	the	the	DET
ajfa-10198	1	40	practices	practice	NOUN
ajfa-10198	1	41	of	of	ADP
ajfa-10198	1	42	earnings	earning	NOUN
ajfa-10198	1	43	management	management	NOUN
ajfa-10198	1	44	phenomenon	phenomenon	NOUN
ajfa-10198	1	45	?	?	PUNCT
ajfa-10198	2	1	the	the	DET
ajfa-10198	2	2	evidence	evidence	NOUN
ajfa-10198	2	3	of	of	ADP
ajfa-10198	2	4	listed	list	VERB
ajfa-10198	2	5	firms	firm	NOUN
ajfa-10198	2	6	in	in	ADP
ajfa-10198	2	7	abu	abu	PROPN
ajfa-10198	2	8	dhabi	dhabi	PROPN
ajfa-10198	2	9	securities	securities	PROPN
ajfa-10198	2	10	exchange	exchange	PROPN
ajfa-10198	2	11	dr	dr	PROPN
ajfa-10198	2	12	.	.	PROPN
ajfa-10198	2	13	mohammed	mohammed	PROPN
ajfa-10198	2	14	ibrahim	ibrahim	PROPN
ajfa-10198	2	15	sultan	sultan	PROPN
ajfa-10198	2	16	obeidat	obeidat	PROPN
ajfa-10198	2	17	business	business	PROPN
ajfa-10198	2	18	administration	administration	PROPN
ajfa-10198	2	19	department	department	PROPN
ajfa-10198	2	20	,	,	PUNCT
ajfa-10198	2	21	al	al	PROPN
ajfa-10198	2	22	ain	ain	PROPN
ajfa-10198	2	23	campus	campus	PROPN
ajfa-10198	2	24	al	al	PROPN
ajfa-10198	2	25	khawarizmi	khawarizmi	PROPN
ajfa-10198	2	26	international	international	PROPN
ajfa-10198	2	27	college	college	PROPN
ajfa-10198	2	28	al	al	PROPN
ajfa-10198	2	29	ain	ain	PROPN
ajfa-10198	2	30	-	-	PUNCT
ajfa-10198	2	31	united	united	PROPN
ajfa-10198	2	32	aram	aram	PROPN
ajfa-10198	2	33	emirates	emirates	PROPN
ajfa-10198	2	34	,	,	PUNCT
ajfa-10198	2	35	p.o	p.o	PROPN
ajfa-10198	2	36	.	.	PROPN
ajfa-10198	2	37	box	box	PROPN
ajfa-10198	2	38	:	:	PUNCT
ajfa-10198	2	39	68297	68297	NUM
ajfa-10198	2	40	e	e	NOUN
ajfa-10198	2	41	-	-	NOUN
ajfa-10198	2	42	mail	mail	NOUN
ajfa-10198	2	43	:	:	PUNCT
ajfa-10198	2	44	misobeidat_2015@yahoo.com	misobeidat_2015@yahoo.com	X
ajfa-10198	2	45	/	/	SYM
ajfa-10198	2	46	m.obeidat@khawarizmi.com	m.obeidat@khawarizmi.com	PROPN
ajfa-10198	2	47	received	receive	VERB
ajfa-10198	2	48	:	:	PUNCT
ajfa-10198	2	49	oct	oct	PROPN
ajfa-10198	2	50	.	.	PROPN
ajfa-10198	2	51	23	23	NUM
ajfa-10198	2	52	,	,	PUNCT
ajfa-10198	2	53	2016	2016	NUM
ajfa-10198	2	54	accepted	accept	VERB
ajfa-10198	2	55	:	:	PUNCT
ajfa-10198	2	56	nov	nov	PROPN
ajfa-10198	2	57	.	.	PROPN
ajfa-10198	2	58	17	17	NUM
ajfa-10198	2	59	,	,	PUNCT
ajfa-10198	2	60	2016	2016	NUM
ajfa-10198	2	61	published	publish	VERB
ajfa-10198	2	62	:	:	PUNCT
ajfa-10198	2	63	december	december	PROPN
ajfa-10198	2	64	1	1	NUM
ajfa-10198	2	65	,	,	PUNCT
ajfa-10198	2	66	2016	2016	NUM
ajfa-10198	2	67	doi:10.5296	doi:10.5296	NOUN
ajfa-10198	2	68	/	/	SYM
ajfa-10198	2	69	ajfa.v8i2.10198	ajfa.v8i2.10198	PROPN
ajfa-10198	2	70	url	url	PROPN
ajfa-10198	2	71	:	:	PUNCT
ajfa-10198	2	72	http://dx.doi.org/10.5296/ajfa.v8i2.10198	http://dx.doi.org/10.5296/ajfa.v8i2.10198	PROPN
ajfa-10198	2	73	abstract	abstract	ADJ
ajfa-10198	2	74	the	the	DET
ajfa-10198	2	75	study	study	NOUN
ajfa-10198	2	76	objects	object	VERB
ajfa-10198	2	77	for	for	ADP
ajfa-10198	2	78	determining	determine	VERB
ajfa-10198	2	79	whether	whether	SCONJ
ajfa-10198	2	80	the	the	DET
ajfa-10198	2	81	listed	list	VERB
ajfa-10198	2	82	firms	firm	NOUN
ajfa-10198	2	83	in	in	ADP
ajfa-10198	2	84	abu	abu	PROPN
ajfa-10198	2	85	dhabi	dhabi	PROPN
ajfa-10198	2	86	securities	securities	PROPN
ajfa-10198	2	87	exchange	exchange	PROPN
ajfa-10198	2	88	exercise	exercise	VERB
ajfa-10198	2	89	the	the	DET
ajfa-10198	2	90	phenomenon	phenomenon	NOUN
ajfa-10198	2	91	of	of	ADP
ajfa-10198	2	92	earnings	earning	NOUN
ajfa-10198	2	93	management	management	NOUN
ajfa-10198	2	94	in	in	ADP
ajfa-10198	2	95	its	its	PRON
ajfa-10198	2	96	financial	financial	ADJ
ajfa-10198	2	97	reporting	reporting	NOUN
ajfa-10198	2	98	,	,	PUNCT
ajfa-10198	2	99	and	and	CCONJ
ajfa-10198	2	100	whether	whether	SCONJ
ajfa-10198	2	101	these	these	DET
ajfa-10198	2	102	practices	practice	NOUN
ajfa-10198	2	103	are	be	AUX
ajfa-10198	2	104	affected	affect	VERB
ajfa-10198	2	105	or	or	CCONJ
ajfa-10198	2	106	driven	drive	VERB
ajfa-10198	2	107	by	by	ADP
ajfa-10198	2	108	the	the	DET
ajfa-10198	2	109	capital	capital	NOUN
ajfa-10198	2	110	structure	structure	NOUN
ajfa-10198	2	111	of	of	ADP
ajfa-10198	2	112	firms	firm	NOUN
ajfa-10198	2	113	.	.	PUNCT
ajfa-10198	3	1	to	to	PART
ajfa-10198	3	2	achieve	achieve	VERB
ajfa-10198	3	3	the	the	DET
ajfa-10198	3	4	objectives	objective	NOUN
ajfa-10198	3	5	of	of	ADP
ajfa-10198	3	6	the	the	DET
ajfa-10198	3	7	study	study	NOUN
ajfa-10198	3	8	,	,	PUNCT
ajfa-10198	3	9	a	a	DET
ajfa-10198	3	10	sample	sample	NOUN
ajfa-10198	3	11	consisting	consist	VERB
ajfa-10198	3	12	of	of	ADP
ajfa-10198	3	13	29	29	NUM
ajfa-10198	3	14	listed	list	VERB
ajfa-10198	3	15	firms	firm	NOUN
ajfa-10198	3	16	at	at	ADP
ajfa-10198	3	17	abu	abu	PROPN
ajfa-10198	3	18	dhabi	dhabi	PROPN
ajfa-10198	3	19	securities	securities	PROPN
ajfa-10198	3	20	exchange	exchange	PROPN
ajfa-10198	3	21	(	(	PUNCT
ajfa-10198	3	22	adx	adx	PROPN
ajfa-10198	3	23	)	)	PUNCT
ajfa-10198	3	24	out	out	ADP
ajfa-10198	3	25	of	of	ADP
ajfa-10198	3	26	total	total	ADJ
ajfa-10198	3	27	83	83	NUM
ajfa-10198	3	28	listed	list	VERB
ajfa-10198	3	29	firms	firm	NOUN
ajfa-10198	3	30	,	,	PUNCT
ajfa-10198	3	31	had	have	AUX
ajfa-10198	3	32	been	be	AUX
ajfa-10198	3	33	selected	select	VERB
ajfa-10198	3	34	using	use	VERB
ajfa-10198	3	35	the	the	DET
ajfa-10198	3	36	simple	simple	ADJ
ajfa-10198	3	37	random	random	ADJ
ajfa-10198	3	38	sampling	sampling	NOUN
ajfa-10198	3	39	method	method	NOUN
ajfa-10198	3	40	.	.	PUNCT
ajfa-10198	4	1	data	datum	NOUN
ajfa-10198	4	2	covering	cover	VERB
ajfa-10198	4	3	4	4	NUM
ajfa-10198	4	4	-	-	PUNCT
ajfa-10198	4	5	years	year	NOUN
ajfa-10198	4	6	was	be	AUX
ajfa-10198	4	7	collected	collect	VERB
ajfa-10198	4	8	from	from	ADP
ajfa-10198	4	9	the	the	DET
ajfa-10198	4	10	included	include	VERB
ajfa-10198	4	11	firms	firm	NOUN
ajfa-10198	4	12	in	in	ADP
ajfa-10198	4	13	the	the	DET
ajfa-10198	4	14	sample	sample	NOUN
ajfa-10198	4	15	,	,	PUNCT
ajfa-10198	4	16	starting	start	VERB
ajfa-10198	4	17	from	from	ADP
ajfa-10198	4	18	2012	2012	NUM
ajfa-10198	4	19	till	till	SCONJ
ajfa-10198	4	20	the	the	DET
ajfa-10198	4	21	end	end	NOUN
ajfa-10198	4	22	of	of	ADP
ajfa-10198	4	23	2015	2015	NUM
ajfa-10198	4	24	.	.	PUNCT
ajfa-10198	5	1	the	the	DET
ajfa-10198	5	2	binomial	binomial	ADJ
ajfa-10198	5	3	distribution	distribution	NOUN
ajfa-10198	5	4	test	test	NOUN
ajfa-10198	5	5	is	be	AUX
ajfa-10198	5	6	used	use	VERB
ajfa-10198	5	7	to	to	PART
ajfa-10198	5	8	determine	determine	VERB
ajfa-10198	5	9	whether	whether	SCONJ
ajfa-10198	5	10	listed	list	VERB
ajfa-10198	5	11	firms	firm	NOUN
ajfa-10198	5	12	at	at	ADP
ajfa-10198	5	13	adx	adx	PROPN
ajfa-10198	5	14	exercise	exercise	VERB
ajfa-10198	5	15	the	the	DET
ajfa-10198	5	16	phenomenon	phenomenon	NOUN
ajfa-10198	5	17	of	of	ADP
ajfa-10198	5	18	earnings	earning	NOUN
ajfa-10198	5	19	management	management	NOUN
ajfa-10198	5	20	using	use	VERB
ajfa-10198	5	21	the	the	DET
ajfa-10198	5	22	modified	modify	VERB
ajfa-10198	5	23	jones	jones	PROPN
ajfa-10198	5	24	1995	1995	NUM
ajfa-10198	5	25	model	model	NOUN
ajfa-10198	5	26	,	,	PUNCT
ajfa-10198	5	27	whereas	whereas	SCONJ
ajfa-10198	5	28	,	,	PUNCT
ajfa-10198	5	29	the	the	DET
ajfa-10198	5	30	simple	simple	ADJ
ajfa-10198	5	31	linear	linear	ADJ
ajfa-10198	5	32	regression	regression	NOUN
ajfa-10198	5	33	method	method	NOUN
ajfa-10198	5	34	is	be	AUX
ajfa-10198	5	35	used	use	VERB
ajfa-10198	5	36	to	to	PART
ajfa-10198	5	37	test	test	VERB
ajfa-10198	5	38	whether	whether	SCONJ
ajfa-10198	5	39	the	the	DET
ajfa-10198	5	40	proportion	proportion	NOUN
ajfa-10198	5	41	of	of	ADP
ajfa-10198	5	42	financial	financial	ADJ
ajfa-10198	5	43	leverage	leverage	NOUN
ajfa-10198	5	44	in	in	ADP
ajfa-10198	5	45	the	the	DET
ajfa-10198	5	46	capital	capital	NOUN
ajfa-10198	5	47	structure	structure	NOUN
ajfa-10198	5	48	of	of	ADP
ajfa-10198	5	49	firms	firm	NOUN
ajfa-10198	5	50	drives	drive	VERB
ajfa-10198	5	51	the	the	DET
ajfa-10198	5	52	practices	practice	NOUN
ajfa-10198	5	53	of	of	ADP
ajfa-10198	5	54	earnings	earning	NOUN
ajfa-10198	5	55	management	management	NOUN
ajfa-10198	5	56	.	.	PUNCT
ajfa-10198	6	1	the	the	DET
ajfa-10198	6	2	study	study	NOUN
ajfa-10198	6	3	shows	show	VERB
ajfa-10198	6	4	that	that	SCONJ
ajfa-10198	6	5	the	the	DET
ajfa-10198	6	6	firms	firm	NOUN
ajfa-10198	6	7	exercise	exercise	VERB
ajfa-10198	6	8	the	the	DET
ajfa-10198	6	9	phenomenon	phenomenon	NOUN
ajfa-10198	6	10	of	of	ADP
ajfa-10198	6	11	earnings	earning	NOUN
ajfa-10198	6	12	management	management	NOUN
ajfa-10198	6	13	,	,	PUNCT
ajfa-10198	6	14	and	and	CCONJ
ajfa-10198	6	15	the	the	DET
ajfa-10198	6	16	regression	regression	NOUN
ajfa-10198	6	17	outputs	output	NOUN
ajfa-10198	6	18	show	show	VERB
ajfa-10198	6	19	a	a	DET
ajfa-10198	6	20	significant	significant	ADJ
ajfa-10198	6	21	positive	positive	ADJ
ajfa-10198	6	22	effect	effect	NOUN
ajfa-10198	6	23	of	of	ADP
ajfa-10198	6	24	financial	financial	ADJ
ajfa-10198	6	25	leverage	leverage	NOUN
ajfa-10198	6	26	on	on	ADP
ajfa-10198	6	27	the	the	DET
ajfa-10198	6	28	practices	practice	NOUN
ajfa-10198	6	29	of	of	ADP
ajfa-10198	6	30	earnings	earning	NOUN
ajfa-10198	6	31	management	management	NOUN
ajfa-10198	6	32	phenomenon	phenomenon	NOUN
ajfa-10198	6	33	.	.	PUNCT
ajfa-10198	7	1	keywords	keyword	NOUN
ajfa-10198	7	2	:	:	PUNCT
ajfa-10198	7	3	earnings	earning	NOUN
ajfa-10198	7	4	management	management	NOUN
ajfa-10198	7	5	phenomenon	phenomenon	NOUN
ajfa-10198	7	6	,	,	PUNCT
ajfa-10198	7	7	financial	financial	ADJ
ajfa-10198	7	8	leverage	leverage	NOUN
ajfa-10198	7	9	,	,	PUNCT
ajfa-10198	7	10	discretional	discretional	ADJ
ajfa-10198	7	11	accruals	accrual	NOUN
ajfa-10198	7	12	,	,	PUNCT
ajfa-10198	7	13	debt	debt	NOUN
ajfa-10198	7	14	ratio	ratio	NOUN
ajfa-10198	7	15	,	,	PUNCT
ajfa-10198	7	16	and	and	CCONJ
ajfa-10198	7	17	capital	capital	NOUN
ajfa-10198	7	18	structure	structure	NOUN
ajfa-10198	7	19	asian	asian	PROPN
ajfa-10198	7	20	journal	journal	PROPN
ajfa-10198	7	21	of	of	ADP
ajfa-10198	7	22	finance	finance	PROPN
ajfa-10198	7	23	&	&	CCONJ
ajfa-10198	7	24	accounting	accounting	PROPN
ajfa-10198	7	25	issn	issn	PROPN
ajfa-10198	7	26	1946	1946	NUM
ajfa-10198	7	27	-	-	PUNCT
ajfa-10198	7	28	052x	052x	PROPN
ajfa-10198	7	29	2016	2016	NUM
ajfa-10198	7	30	,	,	PUNCT
ajfa-10198	7	31	vol	vol	NOUN
ajfa-10198	7	32	.	.	PROPN
ajfa-10198	7	33	8	8	NUM
ajfa-10198	7	34	,	,	PUNCT
ajfa-10198	7	35	no	no	INTJ
ajfa-10198	7	36	.	.	NOUN
ajfa-10198	7	37	2	2	NUM
ajfa-10198	7	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	7	39	172	172	NUM
ajfa-10198	7	40	1	1	NUM
ajfa-10198	7	41	.	.	PUNCT
ajfa-10198	8	1	introduction	introduction	NOUN
ajfa-10198	8	2	earnings	earning	NOUN
ajfa-10198	8	3	or	or	CCONJ
ajfa-10198	8	4	what	what	PRON
ajfa-10198	8	5	is	be	AUX
ajfa-10198	8	6	called	call	VERB
ajfa-10198	8	7	“	"	PUNCT
ajfa-10198	8	8	net	net	ADJ
ajfa-10198	8	9	income	income	NOUN
ajfa-10198	8	10	”	"	PUNCT
ajfa-10198	8	11	,	,	PUNCT
ajfa-10198	8	12	and	and	CCONJ
ajfa-10198	8	13	“	"	PUNCT
ajfa-10198	8	14	bottom	bottom	ADJ
ajfa-10198	8	15	line	line	NOUN
ajfa-10198	8	16	”	"	PUNCT
ajfa-10198	8	17	,	,	PUNCT
ajfa-10198	8	18	is	be	AUX
ajfa-10198	8	19	the	the	DET
ajfa-10198	8	20	most	most	ADV
ajfa-10198	8	21	important	important	ADJ
ajfa-10198	8	22	item	item	NOUN
ajfa-10198	8	23	in	in	ADP
ajfa-10198	8	24	the	the	DET
ajfa-10198	8	25	financial	financial	ADJ
ajfa-10198	8	26	statements	statement	NOUN
ajfa-10198	8	27	as	as	ADP
ajfa-10198	8	28	a	a	DET
ajfa-10198	8	29	whole	whole	NOUN
ajfa-10198	8	30	.	.	PUNCT
ajfa-10198	9	1	managers	manager	NOUN
ajfa-10198	9	2	of	of	ADP
ajfa-10198	9	3	business	business	NOUN
ajfa-10198	9	4	organizations	organization	NOUN
ajfa-10198	9	5	may	may	AUX
ajfa-10198	9	6	attempt	attempt	VERB
ajfa-10198	9	7	to	to	PART
ajfa-10198	9	8	manage	manage	VERB
ajfa-10198	9	9	this	this	DET
ajfa-10198	9	10	item	item	NOUN
ajfa-10198	9	11	,	,	PUNCT
ajfa-10198	9	12	mainly	mainly	ADV
ajfa-10198	9	13	to	to	PART
ajfa-10198	9	14	affect	affect	VERB
ajfa-10198	9	15	the	the	DET
ajfa-10198	9	16	theoretical	theoretical	ADJ
ajfa-10198	9	17	value	value	NOUN
ajfa-10198	9	18	of	of	ADP
ajfa-10198	9	19	firms	firm	NOUN
ajfa-10198	9	20	’	’	PART
ajfa-10198	9	21	stock	stock	NOUN
ajfa-10198	9	22	,	,	PUNCT
ajfa-10198	9	23	since	since	SCONJ
ajfa-10198	9	24	the	the	DET
ajfa-10198	9	25	theoretical	theoretical	ADJ
ajfa-10198	9	26	value	value	NOUN
ajfa-10198	9	27	of	of	ADP
ajfa-10198	9	28	a	a	DET
ajfa-10198	9	29	firm	firm	NOUN
ajfa-10198	9	30	’s	’s	PART
ajfa-10198	9	31	stock	stock	NOUN
ajfa-10198	9	32	is	be	AUX
ajfa-10198	9	33	actually	actually	ADV
ajfa-10198	9	34	the	the	DET
ajfa-10198	9	35	present	present	ADJ
ajfa-10198	9	36	value	value	NOUN
ajfa-10198	9	37	of	of	ADP
ajfa-10198	9	38	its	its	PRON
ajfa-10198	9	39	expected	expect	VERB
ajfa-10198	9	40	future	future	ADJ
ajfa-10198	9	41	cash	cash	NOUN
ajfa-10198	9	42	flows	flow	NOUN
ajfa-10198	9	43	(	(	PUNCT
ajfa-10198	9	44	lev	lev	NOUN
ajfa-10198	9	45	,	,	PUNCT
ajfa-10198	9	46	1989	1989	NUM
ajfa-10198	9	47	)	)	PUNCT
ajfa-10198	9	48	.	.	PUNCT
ajfa-10198	10	1	other	other	ADJ
ajfa-10198	10	2	motives	motive	NOUN
ajfa-10198	10	3	,	,	PUNCT
ajfa-10198	10	4	in	in	ADP
ajfa-10198	10	5	addition	addition	NOUN
ajfa-10198	10	6	to	to	ADP
ajfa-10198	10	7	firm	firm	ADJ
ajfa-10198	10	8	value	value	NOUN
ajfa-10198	10	9	,	,	PUNCT
ajfa-10198	10	10	may	may	AUX
ajfa-10198	10	11	be	be	AUX
ajfa-10198	10	12	available	available	ADJ
ajfa-10198	10	13	for	for	SCONJ
ajfa-10198	10	14	managements	management	NOUN
ajfa-10198	10	15	to	to	PART
ajfa-10198	10	16	manage	manage	VERB
ajfa-10198	10	17	earnings	earning	NOUN
ajfa-10198	10	18	.	.	PUNCT
ajfa-10198	11	1	some	some	DET
ajfa-10198	11	2	people	people	NOUN
ajfa-10198	11	3	misunderstand	misunderstand	VERB
ajfa-10198	11	4	the	the	DET
ajfa-10198	11	5	term	term	NOUN
ajfa-10198	11	6	of	of	ADP
ajfa-10198	11	7	earnings	earning	NOUN
ajfa-10198	11	8	management	management	NOUN
ajfa-10198	11	9	when	when	SCONJ
ajfa-10198	11	10	they	they	PRON
ajfa-10198	11	11	believe	believe	VERB
ajfa-10198	11	12	that	that	SCONJ
ajfa-10198	11	13	the	the	DET
ajfa-10198	11	14	practices	practice	NOUN
ajfa-10198	11	15	of	of	ADP
ajfa-10198	11	16	this	this	DET
ajfa-10198	11	17	phenomenon	phenomenon	NOUN
ajfa-10198	11	18	ca	can	AUX
ajfa-10198	11	19	n’t	not	PART
ajfa-10198	11	20	be	be	AUX
ajfa-10198	11	21	considered	consider	VERB
ajfa-10198	11	22	ethical	ethical	ADJ
ajfa-10198	11	23	,	,	PUNCT
ajfa-10198	11	24	and	and	CCONJ
ajfa-10198	11	25	believe	believe	VERB
ajfa-10198	11	26	that	that	SCONJ
ajfa-10198	11	27	it	it	PRON
ajfa-10198	11	28	is	be	AUX
ajfa-10198	11	29	normal	normal	ADJ
ajfa-10198	11	30	ethical	ethical	ADJ
ajfa-10198	11	31	practice	practice	NOUN
ajfa-10198	11	32	.	.	PUNCT
ajfa-10198	12	1	in	in	ADP
ajfa-10198	12	2	opposite	opposite	NOUN
ajfa-10198	12	3	to	to	ADP
ajfa-10198	12	4	unethical	unethical	ADJ
ajfa-10198	12	5	accounting	accounting	NOUN
ajfa-10198	12	6	manipulation	manipulation	NOUN
ajfa-10198	12	7	,	,	PUNCT
ajfa-10198	12	8	earnings	earning	NOUN
ajfa-10198	12	9	management	management	NOUN
ajfa-10198	12	10	is	be	AUX
ajfa-10198	12	11	considered	consider	VERB
ajfa-10198	12	12	ethical	ethical	ADJ
ajfa-10198	12	13	,	,	PUNCT
ajfa-10198	12	14	since	since	SCONJ
ajfa-10198	12	15	it	it	PRON
ajfa-10198	12	16	is	be	AUX
ajfa-10198	12	17	a	a	DET
ajfa-10198	12	18	type	type	NOUN
ajfa-10198	12	19	of	of	ADP
ajfa-10198	12	20	exploiting	exploit	VERB
ajfa-10198	12	21	the	the	DET
ajfa-10198	12	22	flexibility	flexibility	NOUN
ajfa-10198	12	23	level	level	NOUN
ajfa-10198	12	24	of	of	ADP
ajfa-10198	12	25	accounting	accounting	NOUN
ajfa-10198	12	26	standards	standard	NOUN
ajfa-10198	12	27	,	,	PUNCT
ajfa-10198	12	28	where	where	SCONJ
ajfa-10198	12	29	firms	firm	NOUN
ajfa-10198	12	30	can	can	AUX
ajfa-10198	12	31	select	select	VERB
ajfa-10198	12	32	among	among	ADP
ajfa-10198	12	33	alternative	alternative	ADJ
ajfa-10198	12	34	methods	method	NOUN
ajfa-10198	12	35	of	of	ADP
ajfa-10198	12	36	measurement	measurement	NOUN
ajfa-10198	12	37	and	and	CCONJ
ajfa-10198	12	38	recognition	recognition	NOUN
ajfa-10198	12	39	of	of	ADP
ajfa-10198	12	40	revenues	revenue	NOUN
ajfa-10198	12	41	and	and	CCONJ
ajfa-10198	12	42	expenses	expense	NOUN
ajfa-10198	12	43	.	.	PUNCT
ajfa-10198	13	1	therefore	therefore	ADV
ajfa-10198	13	2	,	,	PUNCT
ajfa-10198	13	3	earnings	earning	NOUN
ajfa-10198	13	4	management	management	NOUN
ajfa-10198	13	5	is	be	AUX
ajfa-10198	13	6	seen	see	VERB
ajfa-10198	13	7	by	by	ADP
ajfa-10198	13	8	some	some	DET
ajfa-10198	13	9	interested	interested	ADJ
ajfa-10198	13	10	people	people	NOUN
ajfa-10198	13	11	as	as	ADP
ajfa-10198	13	12	a	a	DET
ajfa-10198	13	13	reasonable	reasonable	ADJ
ajfa-10198	13	14	and	and	CCONJ
ajfa-10198	13	15	an	an	DET
ajfa-10198	13	16	ethical	ethical	ADJ
ajfa-10198	13	17	management	management	NOUN
ajfa-10198	13	18	of	of	ADP
ajfa-10198	13	19	decision	decision	NOUN
ajfa-10198	13	20	making	make	VERB
ajfa-10198	13	21	in	in	ADP
ajfa-10198	13	22	intent	intent	NOUN
ajfa-10198	13	23	to	to	PART
ajfa-10198	13	24	achieve	achieve	VERB
ajfa-10198	13	25	a	a	DET
ajfa-10198	13	26	type	type	NOUN
ajfa-10198	13	27	of	of	ADP
ajfa-10198	13	28	stable	stable	ADJ
ajfa-10198	13	29	profits	profit	NOUN
ajfa-10198	13	30	(	(	PUNCT
ajfa-10198	13	31	gaa	gaa	PROPN
ajfa-10198	13	32	,	,	PUNCT
ajfa-10198	13	33	2007	2007	NUM
ajfa-10198	13	34	)	)	PUNCT
ajfa-10198	13	35	.	.	PUNCT
ajfa-10198	14	1	despite	despite	SCONJ
ajfa-10198	14	2	the	the	DET
ajfa-10198	14	3	viewpoint	viewpoint	NOUN
ajfa-10198	14	4	that	that	SCONJ
ajfa-10198	14	5	exercising	exercise	VERB
ajfa-10198	14	6	earnings	earning	NOUN
ajfa-10198	14	7	management	management	NOUN
ajfa-10198	14	8	is	be	AUX
ajfa-10198	14	9	legal	legal	ADJ
ajfa-10198	14	10	,	,	PUNCT
ajfa-10198	14	11	financial	financial	ADJ
ajfa-10198	14	12	information	information	NOUN
ajfa-10198	14	13	should	should	AUX
ajfa-10198	14	14	be	be	AUX
ajfa-10198	14	15	relevant	relevant	ADJ
ajfa-10198	14	16	and	and	CCONJ
ajfa-10198	14	17	reliable	reliable	ADJ
ajfa-10198	14	18	to	to	PART
ajfa-10198	14	19	enable	enable	VERB
ajfa-10198	14	20	investors	investor	NOUN
ajfa-10198	14	21	,	,	PUNCT
ajfa-10198	14	22	creditors	creditor	NOUN
ajfa-10198	14	23	,	,	PUNCT
ajfa-10198	14	24	and	and	CCONJ
ajfa-10198	14	25	other	other	ADJ
ajfa-10198	14	26	users	user	NOUN
ajfa-10198	14	27	of	of	ADP
ajfa-10198	14	28	to	to	PART
ajfa-10198	14	29	make	make	VERB
ajfa-10198	14	30	good	good	ADJ
ajfa-10198	14	31	and	and	CCONJ
ajfa-10198	14	32	beneficial	beneficial	ADJ
ajfa-10198	14	33	decisions	decision	NOUN
ajfa-10198	14	34	.	.	PUNCT
ajfa-10198	15	1	managements	management	NOUN
ajfa-10198	15	2	have	have	VERB
ajfa-10198	15	3	some	some	DET
ajfa-10198	15	4	incentives	incentive	NOUN
ajfa-10198	15	5	to	to	PART
ajfa-10198	15	6	exercise	exercise	VERB
ajfa-10198	15	7	the	the	DET
ajfa-10198	15	8	phenomenon	phenomenon	NOUN
ajfa-10198	15	9	of	of	ADP
ajfa-10198	15	10	earnings	earning	NOUN
ajfa-10198	15	11	management	management	NOUN
ajfa-10198	15	12	,	,	PUNCT
ajfa-10198	15	13	where	where	SCONJ
ajfa-10198	15	14	this	this	PRON
ajfa-10198	15	15	reduces	reduce	VERB
ajfa-10198	15	16	the	the	DET
ajfa-10198	15	17	reliability	reliability	NOUN
ajfa-10198	15	18	of	of	ADP
ajfa-10198	15	19	the	the	DET
ajfa-10198	15	20	reported	report	VERB
ajfa-10198	15	21	earnings	earning	NOUN
ajfa-10198	15	22	,	,	PUNCT
ajfa-10198	15	23	so	so	SCONJ
ajfa-10198	15	24	decisions	decision	NOUN
ajfa-10198	15	25	taken	take	VERB
ajfa-10198	15	26	by	by	ADP
ajfa-10198	15	27	investors	investor	NOUN
ajfa-10198	15	28	,	,	PUNCT
ajfa-10198	15	29	creditors	creditor	NOUN
ajfa-10198	15	30	,	,	PUNCT
ajfa-10198	15	31	and	and	CCONJ
ajfa-10198	15	32	other	other	ADJ
ajfa-10198	15	33	users	user	NOUN
ajfa-10198	15	34	,	,	PUNCT
ajfa-10198	15	35	may	may	AUX
ajfa-10198	15	36	not	not	PART
ajfa-10198	15	37	be	be	AUX
ajfa-10198	15	38	enough	enough	ADJ
ajfa-10198	15	39	good	good	ADJ
ajfa-10198	15	40	.	.	PUNCT
ajfa-10198	16	1	the	the	DET
ajfa-10198	16	2	phenomenon	phenomenon	NOUN
ajfa-10198	16	3	of	of	ADP
ajfa-10198	16	4	earnings	earning	NOUN
ajfa-10198	16	5	management	management	NOUN
ajfa-10198	16	6	,	,	PUNCT
ajfa-10198	16	7	when	when	SCONJ
ajfa-10198	16	8	exercised	exercise	VERB
ajfa-10198	16	9	by	by	ADP
ajfa-10198	16	10	managements	management	NOUN
ajfa-10198	16	11	leads	lead	VERB
ajfa-10198	16	12	to	to	ADP
ajfa-10198	16	13	deceiving	deceive	VERB
ajfa-10198	16	14	earnings	earning	NOUN
ajfa-10198	16	15	to	to	ADP
ajfa-10198	16	16	stockholders	stockholder	NOUN
ajfa-10198	16	17	,	,	PUNCT
ajfa-10198	16	18	investors	investor	NOUN
ajfa-10198	16	19	,	,	PUNCT
ajfa-10198	16	20	creditors	creditor	NOUN
ajfa-10198	16	21	,	,	PUNCT
ajfa-10198	16	22	and	and	CCONJ
ajfa-10198	16	23	other	other	ADJ
ajfa-10198	16	24	users	user	NOUN
ajfa-10198	16	25	,	,	PUNCT
ajfa-10198	16	26	when	when	SCONJ
ajfa-10198	16	27	they	they	PRON
ajfa-10198	16	28	depend	depend	VERB
ajfa-10198	16	29	on	on	ADP
ajfa-10198	16	30	this	this	DET
ajfa-10198	16	31	deceiving	deceive	VERB
ajfa-10198	16	32	information	information	NOUN
ajfa-10198	16	33	.	.	PUNCT
ajfa-10198	17	1	management	management	NOUN
ajfa-10198	17	2	exploits	exploit	VERB
ajfa-10198	17	3	the	the	DET
ajfa-10198	17	4	high	high	ADJ
ajfa-10198	17	5	level	level	NOUN
ajfa-10198	17	6	of	of	ADP
ajfa-10198	17	7	flexibility	flexibility	NOUN
ajfa-10198	17	8	that	that	PRON
ajfa-10198	17	9	available	available	ADJ
ajfa-10198	17	10	in	in	ADP
ajfa-10198	17	11	the	the	DET
ajfa-10198	17	12	accounting	accounting	NOUN
ajfa-10198	17	13	standards	standard	NOUN
ajfa-10198	17	14	,	,	PUNCT
ajfa-10198	17	15	where	where	SCONJ
ajfa-10198	17	16	this	this	DET
ajfa-10198	17	17	flexibility	flexibility	NOUN
ajfa-10198	17	18	enables	enable	VERB
ajfa-10198	17	19	management	management	NOUN
ajfa-10198	17	20	to	to	PART
ajfa-10198	17	21	use	use	VERB
ajfa-10198	17	22	judgment	judgment	NOUN
ajfa-10198	17	23	in	in	ADP
ajfa-10198	17	24	applying	apply	VERB
ajfa-10198	17	25	the	the	DET
ajfa-10198	17	26	revenue	revenue	NOUN
ajfa-10198	17	27	recognition	recognition	NOUN
ajfa-10198	17	28	principle	principle	NOUN
ajfa-10198	17	29	.	.	PUNCT
ajfa-10198	18	1	therefore	therefore	ADV
ajfa-10198	18	2	,	,	PUNCT
ajfa-10198	18	3	more	more	ADJ
ajfa-10198	18	4	techniques	technique	NOUN
ajfa-10198	18	5	and	and	CCONJ
ajfa-10198	18	6	methods	method	NOUN
ajfa-10198	18	7	should	should	AUX
ajfa-10198	18	8	be	be	AUX
ajfa-10198	18	9	developed	develop	VERB
ajfa-10198	18	10	to	to	PART
ajfa-10198	18	11	detect	detect	VERB
ajfa-10198	18	12	the	the	DET
ajfa-10198	18	13	phenomenon	phenomenon	NOUN
ajfa-10198	18	14	of	of	ADP
ajfa-10198	18	15	earnings	earning	NOUN
ajfa-10198	18	16	management	management	NOUN
ajfa-10198	18	17	when	when	SCONJ
ajfa-10198	18	18	it	it	PRON
ajfa-10198	18	19	is	be	AUX
ajfa-10198	18	20	exercised	exercise	VERB
ajfa-10198	18	21	to	to	PART
ajfa-10198	18	22	influence	influence	VERB
ajfa-10198	18	23	the	the	DET
ajfa-10198	18	24	amount	amount	NOUN
ajfa-10198	18	25	of	of	ADP
ajfa-10198	18	26	the	the	DET
ajfa-10198	18	27	reported	report	VERB
ajfa-10198	18	28	profits	profit	NOUN
ajfa-10198	18	29	.	.	PUNCT
ajfa-10198	19	1	next	next	ADJ
ajfa-10198	19	2	to	to	ADP
ajfa-10198	19	3	several	several	ADJ
ajfa-10198	19	4	financial	financial	ADJ
ajfa-10198	19	5	crises	crisis	NOUN
ajfa-10198	19	6	occurred	occur	VERB
ajfa-10198	19	7	during	during	ADP
ajfa-10198	19	8	the	the	DET
ajfa-10198	19	9	last	last	ADJ
ajfa-10198	19	10	years	year	NOUN
ajfa-10198	19	11	of	of	ADP
ajfa-10198	19	12	the	the	DET
ajfa-10198	19	13	last	last	ADJ
ajfa-10198	19	14	century	century	NOUN
ajfa-10198	19	15	and	and	CCONJ
ajfa-10198	19	16	the	the	DET
ajfa-10198	19	17	first	first	ADJ
ajfa-10198	19	18	decade	decade	NOUN
ajfa-10198	19	19	of	of	ADP
ajfa-10198	19	20	the	the	DET
ajfa-10198	19	21	current	current	ADJ
ajfa-10198	19	22	century	century	NOUN
ajfa-10198	19	23	,	,	PUNCT
ajfa-10198	19	24	the	the	DET
ajfa-10198	19	25	phenomenon	phenomenon	NOUN
ajfa-10198	19	26	of	of	ADP
ajfa-10198	19	27	earnings	earning	NOUN
ajfa-10198	19	28	management	management	NOUN
ajfa-10198	19	29	became	become	VERB
ajfa-10198	19	30	under	under	ADP
ajfa-10198	19	31	the	the	DET
ajfa-10198	19	32	focus	focus	NOUN
ajfa-10198	19	33	of	of	ADP
ajfa-10198	19	34	academics	academic	NOUN
ajfa-10198	19	35	,	,	PUNCT
ajfa-10198	19	36	authors	author	NOUN
ajfa-10198	19	37	,	,	PUNCT
ajfa-10198	19	38	practitioners	practitioner	NOUN
ajfa-10198	19	39	,	,	PUNCT
ajfa-10198	19	40	and	and	CCONJ
ajfa-10198	19	41	other	other	ADJ
ajfa-10198	19	42	interested	interested	ADJ
ajfa-10198	19	43	people	people	NOUN
ajfa-10198	19	44	.	.	PUNCT
ajfa-10198	20	1	earnings	earning	NOUN
ajfa-10198	20	2	management	management	NOUN
ajfa-10198	20	3	means	mean	VERB
ajfa-10198	20	4	revealing	reveal	VERB
ajfa-10198	20	5	above	above	ADP
ajfa-10198	20	6	or	or	CCONJ
ajfa-10198	20	7	below	below	ADP
ajfa-10198	20	8	the	the	DET
ajfa-10198	20	9	actual	actual	ADJ
ajfa-10198	20	10	earnings	earning	NOUN
ajfa-10198	20	11	through	through	ADP
ajfa-10198	20	12	choosing	choose	VERB
ajfa-10198	20	13	the	the	DET
ajfa-10198	20	14	accounting	accounting	NOUN
ajfa-10198	20	15	methods	method	NOUN
ajfa-10198	20	16	that	that	PRON
ajfa-10198	20	17	may	may	AUX
ajfa-10198	20	18	lead	lead	VERB
ajfa-10198	20	19	to	to	ADP
ajfa-10198	20	20	the	the	DET
ajfa-10198	20	21	desired	desire	VERB
ajfa-10198	20	22	result	result	NOUN
ajfa-10198	20	23	(	(	PUNCT
ajfa-10198	20	24	roychowdhury	roychowdhury	NOUN
ajfa-10198	20	25	,	,	PUNCT
ajfa-10198	20	26	2006	2006	NUM
ajfa-10198	20	27	)	)	PUNCT
ajfa-10198	20	28	.	.	PUNCT
ajfa-10198	21	1	some	some	DET
ajfa-10198	21	2	financial	financial	ADJ
ajfa-10198	21	3	indicators	indicator	NOUN
ajfa-10198	21	4	can	can	AUX
ajfa-10198	21	5	be	be	AUX
ajfa-10198	21	6	used	use	VERB
ajfa-10198	21	7	to	to	PART
ajfa-10198	21	8	detect	detect	VERB
ajfa-10198	21	9	this	this	DET
ajfa-10198	21	10	phenomenon	phenomenon	NOUN
ajfa-10198	21	11	through	through	ADP
ajfa-10198	21	12	using	use	VERB
ajfa-10198	21	13	several	several	ADJ
ajfa-10198	21	14	available	available	ADJ
ajfa-10198	21	15	approaches	approach	NOUN
ajfa-10198	21	16	and	and	CCONJ
ajfa-10198	21	17	models	model	NOUN
ajfa-10198	21	18	,	,	PUNCT
ajfa-10198	21	19	where	where	SCONJ
ajfa-10198	21	20	some	some	PRON
ajfa-10198	21	21	of	of	ADP
ajfa-10198	21	22	these	these	DET
ajfa-10198	21	23	models	model	NOUN
ajfa-10198	21	24	are	be	AUX
ajfa-10198	21	25	used	use	VERB
ajfa-10198	21	26	to	to	PART
ajfa-10198	21	27	separate	separate	VERB
ajfa-10198	21	28	the	the	DET
ajfa-10198	21	29	nondiscretionary	nondiscretionary	ADJ
ajfa-10198	21	30	accruals	accrual	NOUN
ajfa-10198	21	31	from	from	ADP
ajfa-10198	21	32	the	the	DET
ajfa-10198	21	33	total	total	ADJ
ajfa-10198	21	34	accruals	accrual	NOUN
ajfa-10198	21	35	.	.	PUNCT
ajfa-10198	22	1	non	non	ADJ
ajfa-10198	22	2	-	-	ADJ
ajfa-10198	22	3	discretional	discretional	ADJ
ajfa-10198	22	4	accruals	accrual	NOUN
ajfa-10198	22	5	do	do	AUX
ajfa-10198	22	6	not	not	PART
ajfa-10198	22	7	involve	involve	VERB
ajfa-10198	22	8	earnings	earning	NOUN
ajfa-10198	22	9	management	management	NOUN
ajfa-10198	22	10	practice	practice	NOUN
ajfa-10198	22	11	,	,	PUNCT
ajfa-10198	22	12	whereas	whereas	SCONJ
ajfa-10198	22	13	discretionary	discretionary	ADJ
ajfa-10198	22	14	accruals	accrual	NOUN
ajfa-10198	22	15	are	be	AUX
ajfa-10198	22	16	rich	rich	ADJ
ajfa-10198	22	17	field	field	NOUN
ajfa-10198	22	18	for	for	ADP
ajfa-10198	22	19	practicing	practice	VERB
ajfa-10198	22	20	the	the	DET
ajfa-10198	22	21	phenomenon	phenomenon	NOUN
ajfa-10198	22	22	of	of	ADP
ajfa-10198	22	23	earnings	earning	NOUN
ajfa-10198	22	24	management	management	NOUN
ajfa-10198	22	25	.	.	PUNCT
ajfa-10198	23	1	the	the	DET
ajfa-10198	23	2	capital	capital	NOUN
ajfa-10198	23	3	structure	structure	NOUN
ajfa-10198	23	4	of	of	ADP
ajfa-10198	23	5	business	business	NOUN
ajfa-10198	23	6	organizations	organization	NOUN
ajfa-10198	23	7	consists	consist	VERB
ajfa-10198	23	8	of	of	ADP
ajfa-10198	23	9	two	two	NUM
ajfa-10198	23	10	sources	source	NOUN
ajfa-10198	23	11	,	,	PUNCT
ajfa-10198	23	12	equity	equity	NOUN
ajfa-10198	23	13	and	and	CCONJ
ajfa-10198	23	14	debt	debt	NOUN
ajfa-10198	23	15	.	.	PUNCT
ajfa-10198	24	1	using	use	VERB
ajfa-10198	24	2	debt	debt	NOUN
ajfa-10198	24	3	in	in	ADP
ajfa-10198	24	4	the	the	DET
ajfa-10198	24	5	capital	capital	NOUN
ajfa-10198	24	6	structure	structure	NOUN
ajfa-10198	24	7	of	of	ADP
ajfa-10198	24	8	firms	firm	NOUN
ajfa-10198	24	9	differs	differ	VERB
ajfa-10198	24	10	from	from	ADP
ajfa-10198	24	11	one	one	NUM
ajfa-10198	24	12	country	country	NOUN
ajfa-10198	24	13	to	to	ADP
ajfa-10198	24	14	another	another	PRON
ajfa-10198	24	15	,	,	PUNCT
ajfa-10198	24	16	from	from	ADP
ajfa-10198	24	17	an	an	DET
ajfa-10198	24	18	industry	industry	NOUN
ajfa-10198	24	19	to	to	ADP
ajfa-10198	24	20	other	other	ADJ
ajfa-10198	24	21	,	,	PUNCT
ajfa-10198	24	22	and	and	CCONJ
ajfa-10198	24	23	also	also	ADV
ajfa-10198	24	24	from	from	ADP
ajfa-10198	24	25	firm	firm	ADJ
ajfa-10198	24	26	to	to	PART
ajfa-10198	24	27	firm	firm	VERB
ajfa-10198	24	28	in	in	ADP
ajfa-10198	24	29	the	the	DET
ajfa-10198	24	30	same	same	ADJ
ajfa-10198	24	31	industry	industry	NOUN
ajfa-10198	24	32	and	and	CCONJ
ajfa-10198	24	33	same	same	ADJ
ajfa-10198	24	34	country	country	NOUN
ajfa-10198	24	35	,	,	PUNCT
ajfa-10198	24	36	depending	depend	VERB
ajfa-10198	24	37	on	on	ADP
ajfa-10198	24	38	the	the	DET
ajfa-10198	24	39	needs	need	NOUN
ajfa-10198	24	40	of	of	ADP
ajfa-10198	24	41	funding	funding	NOUN
ajfa-10198	24	42	,	,	PUNCT
ajfa-10198	24	43	and	and	CCONJ
ajfa-10198	24	44	whether	whether	SCONJ
ajfa-10198	24	45	current	current	ADJ
ajfa-10198	24	46	stockholders	stockholder	NOUN
ajfa-10198	24	47	have	have	VERB
ajfa-10198	24	48	the	the	DET
ajfa-10198	24	49	desire	desire	NOUN
ajfa-10198	24	50	and	and	CCONJ
ajfa-10198	24	51	ability	ability	NOUN
ajfa-10198	24	52	to	to	PART
ajfa-10198	24	53	provide	provide	VERB
ajfa-10198	24	54	the	the	DET
ajfa-10198	24	55	firm	firm	NOUN
ajfa-10198	24	56	with	with	ADP
ajfa-10198	24	57	its	its	PRON
ajfa-10198	24	58	funding	funding	NOUN
ajfa-10198	24	59	needs	need	NOUN
ajfa-10198	24	60	.	.	PUNCT
ajfa-10198	25	1	the	the	DET
ajfa-10198	25	2	relationship	relationship	NOUN
ajfa-10198	25	3	between	between	ADP
ajfa-10198	25	4	capital	capital	NOUN
ajfa-10198	25	5	structure	structure	NOUN
ajfa-10198	25	6	asian	asian	PROPN
ajfa-10198	25	7	journal	journal	PROPN
ajfa-10198	25	8	of	of	ADP
ajfa-10198	25	9	finance	finance	PROPN
ajfa-10198	25	10	&	&	CCONJ
ajfa-10198	25	11	accounting	accounting	PROPN
ajfa-10198	25	12	issn	issn	PROPN
ajfa-10198	25	13	1946	1946	NUM
ajfa-10198	25	14	-	-	PUNCT
ajfa-10198	25	15	052x	052x	PROPN
ajfa-10198	25	16	2016	2016	NUM
ajfa-10198	25	17	,	,	PUNCT
ajfa-10198	25	18	vol	vol	NOUN
ajfa-10198	25	19	.	.	PROPN
ajfa-10198	25	20	8	8	NUM
ajfa-10198	25	21	,	,	PUNCT
ajfa-10198	25	22	no	no	INTJ
ajfa-10198	25	23	.	.	NOUN
ajfa-10198	25	24	2	2	NUM
ajfa-10198	25	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	25	26	173	173	NUM
ajfa-10198	25	27	of	of	ADP
ajfa-10198	25	28	firms	firm	NOUN
ajfa-10198	25	29	and	and	CCONJ
ajfa-10198	25	30	the	the	DET
ajfa-10198	25	31	practices	practice	NOUN
ajfa-10198	25	32	of	of	ADP
ajfa-10198	25	33	earnings	earning	NOUN
ajfa-10198	25	34	management	management	NOUN
ajfa-10198	25	35	is	be	AUX
ajfa-10198	25	36	still	still	ADV
ajfa-10198	25	37	questionable	questionable	ADJ
ajfa-10198	25	38	,	,	PUNCT
ajfa-10198	25	39	and	and	CCONJ
ajfa-10198	25	40	no	no	DET
ajfa-10198	25	41	conclusive	conclusive	ADJ
ajfa-10198	25	42	answer	answer	NOUN
ajfa-10198	25	43	that	that	SCONJ
ajfa-10198	25	44	debt	debt	NOUN
ajfa-10198	25	45	affects	affect	VERB
ajfa-10198	25	46	or	or	CCONJ
ajfa-10198	25	47	does	do	AUX
ajfa-10198	25	48	not	not	PART
ajfa-10198	25	49	affect	affect	VERB
ajfa-10198	25	50	the	the	DET
ajfa-10198	25	51	practices	practice	NOUN
ajfa-10198	25	52	of	of	ADP
ajfa-10198	25	53	earnings	earning	NOUN
ajfa-10198	25	54	management	management	NOUN
ajfa-10198	25	55	.	.	PUNCT
ajfa-10198	26	1	moreover	moreover	ADV
ajfa-10198	26	2	,	,	PUNCT
ajfa-10198	26	3	the	the	DET
ajfa-10198	26	4	consequences	consequence	NOUN
ajfa-10198	26	5	of	of	ADP
ajfa-10198	26	6	earnings	earning	NOUN
ajfa-10198	26	7	management	management	NOUN
ajfa-10198	26	8	may	may	AUX
ajfa-10198	26	9	have	have	VERB
ajfa-10198	26	10	strong	strong	ADJ
ajfa-10198	26	11	negative	negative	ADJ
ajfa-10198	26	12	effect	effect	NOUN
ajfa-10198	26	13	on	on	ADP
ajfa-10198	26	14	debt	debt	NOUN
ajfa-10198	26	15	providers	provider	NOUN
ajfa-10198	26	16	,	,	PUNCT
ajfa-10198	26	17	in	in	ADP
ajfa-10198	26	18	case	case	NOUN
ajfa-10198	26	19	the	the	DET
ajfa-10198	26	20	firm	firm	NOUN
ajfa-10198	26	21	fails	fail	VERB
ajfa-10198	26	22	,	,	PUNCT
ajfa-10198	26	23	and	and	CCONJ
ajfa-10198	26	24	the	the	DET
ajfa-10198	26	25	fair	fair	ADJ
ajfa-10198	26	26	value	value	NOUN
ajfa-10198	26	27	of	of	ADP
ajfa-10198	26	28	its	its	PRON
ajfa-10198	26	29	assets	asset	NOUN
ajfa-10198	26	30	is	be	AUX
ajfa-10198	26	31	less	less	ADJ
ajfa-10198	26	32	than	than	ADP
ajfa-10198	26	33	the	the	DET
ajfa-10198	26	34	its	its	PRON
ajfa-10198	26	35	total	total	ADJ
ajfa-10198	26	36	financial	financial	ADJ
ajfa-10198	26	37	obligations	obligation	NOUN
ajfa-10198	26	38	.	.	PUNCT
ajfa-10198	27	1	the	the	DET
ajfa-10198	27	2	problem	problem	NOUN
ajfa-10198	27	3	of	of	ADP
ajfa-10198	27	4	the	the	DET
ajfa-10198	27	5	study	study	NOUN
ajfa-10198	27	6	may	may	AUX
ajfa-10198	27	7	seem	seem	VERB
ajfa-10198	27	8	clear	clear	ADJ
ajfa-10198	27	9	.	.	PUNCT
ajfa-10198	28	1	next	next	ADJ
ajfa-10198	28	2	to	to	ADP
ajfa-10198	28	3	financial	financial	ADJ
ajfa-10198	28	4	crises	crisis	NOUN
ajfa-10198	28	5	and	and	CCONJ
ajfa-10198	28	6	firm	firm	NOUN
ajfa-10198	28	7	’s	’s	PART
ajfa-10198	28	8	scandals	scandal	NOUN
ajfa-10198	28	9	during	during	ADP
ajfa-10198	28	10	the	the	DET
ajfa-10198	28	11	last	last	ADJ
ajfa-10198	28	12	few	few	ADJ
ajfa-10198	28	13	years	year	NOUN
ajfa-10198	28	14	of	of	ADP
ajfa-10198	28	15	the	the	DET
ajfa-10198	28	16	twentieth	twentieth	ADJ
ajfa-10198	28	17	century	century	NOUN
ajfa-10198	28	18	,	,	PUNCT
ajfa-10198	28	19	and	and	CCONJ
ajfa-10198	28	20	the	the	DET
ajfa-10198	28	21	starting	start	VERB
ajfa-10198	28	22	years	year	NOUN
ajfa-10198	28	23	of	of	ADP
ajfa-10198	28	24	the	the	DET
ajfa-10198	28	25	current	current	ADJ
ajfa-10198	28	26	century	century	NOUN
ajfa-10198	28	27	,	,	PUNCT
ajfa-10198	28	28	finding	find	VERB
ajfa-10198	28	29	solutions	solution	NOUN
ajfa-10198	28	30	to	to	ADP
ajfa-10198	28	31	the	the	DET
ajfa-10198	28	32	phenomenon	phenomenon	NOUN
ajfa-10198	28	33	of	of	ADP
ajfa-10198	28	34	earnings	earning	NOUN
ajfa-10198	28	35	management	management	NOUN
ajfa-10198	28	36	and	and	CCONJ
ajfa-10198	28	37	other	other	ADJ
ajfa-10198	28	38	manipulation	manipulation	NOUN
ajfa-10198	28	39	practices	practice	NOUN
ajfa-10198	28	40	became	become	VERB
ajfa-10198	28	41	an	an	DET
ajfa-10198	28	42	urgent	urgent	ADJ
ajfa-10198	28	43	issue	issue	NOUN
ajfa-10198	28	44	to	to	PART
ajfa-10198	28	45	protect	protect	VERB
ajfa-10198	28	46	investors	investor	NOUN
ajfa-10198	28	47	,	,	PUNCT
ajfa-10198	28	48	creditors	creditor	NOUN
ajfa-10198	28	49	,	,	PUNCT
ajfa-10198	28	50	shareholders	shareholder	NOUN
ajfa-10198	28	51	,	,	PUNCT
ajfa-10198	28	52	and	and	CCONJ
ajfa-10198	28	53	other	other	ADJ
ajfa-10198	28	54	groups	group	NOUN
ajfa-10198	28	55	of	of	ADP
ajfa-10198	28	56	users	user	NOUN
ajfa-10198	28	57	from	from	ADP
ajfa-10198	28	58	losses	loss	NOUN
ajfa-10198	28	59	.	.	PUNCT
ajfa-10198	29	1	several	several	ADJ
ajfa-10198	29	2	procedures	procedure	NOUN
ajfa-10198	29	3	are	be	AUX
ajfa-10198	29	4	taken	take	VERB
ajfa-10198	29	5	to	to	PART
ajfa-10198	29	6	reduce	reduce	VERB
ajfa-10198	29	7	the	the	DET
ajfa-10198	29	8	practices	practice	NOUN
ajfa-10198	29	9	of	of	ADP
ajfa-10198	29	10	earnings	earning	NOUN
ajfa-10198	29	11	management	management	NOUN
ajfa-10198	29	12	such	such	ADJ
ajfa-10198	29	13	as	as	ADP
ajfa-10198	29	14	the	the	DET
ajfa-10198	29	15	issuance	issuance	NOUN
ajfa-10198	29	16	of	of	ADP
ajfa-10198	29	17	sarbanes	sarbanes	PROPN
ajfa-10198	29	18	-	-	PUNCT
ajfa-10198	29	19	oxley	oxley	ADJ
ajfa-10198	29	20	act	act	NOUN
ajfa-10198	29	21	,	,	PUNCT
ajfa-10198	29	22	and	and	CCONJ
ajfa-10198	29	23	corporate	corporate	ADJ
ajfa-10198	29	24	governance	governance	NOUN
ajfa-10198	29	25	to	to	PART
ajfa-10198	29	26	reduce	reduce	VERB
ajfa-10198	29	27	earnings	earning	NOUN
ajfa-10198	29	28	management	management	NOUN
ajfa-10198	29	29	practices	practice	NOUN
ajfa-10198	29	30	.	.	PUNCT
ajfa-10198	30	1	moreover	moreover	ADV
ajfa-10198	30	2	,	,	PUNCT
ajfa-10198	30	3	because	because	SCONJ
ajfa-10198	30	4	the	the	DET
ajfa-10198	30	5	impact	impact	NOUN
ajfa-10198	30	6	of	of	ADP
ajfa-10198	30	7	financial	financial	ADJ
ajfa-10198	30	8	leverage	leverage	NOUN
ajfa-10198	30	9	in	in	ADP
ajfa-10198	30	10	terms	term	NOUN
ajfa-10198	30	11	of	of	ADP
ajfa-10198	30	12	its	its	PRON
ajfa-10198	30	13	proportion	proportion	NOUN
ajfa-10198	30	14	in	in	ADP
ajfa-10198	30	15	this	this	DET
ajfa-10198	30	16	structure	structure	NOUN
ajfa-10198	30	17	,	,	PUNCT
ajfa-10198	30	18	is	be	AUX
ajfa-10198	30	19	still	still	ADV
ajfa-10198	30	20	questionable	questionable	ADJ
ajfa-10198	30	21	,	,	PUNCT
ajfa-10198	30	22	the	the	DET
ajfa-10198	30	23	effect	effect	NOUN
ajfa-10198	30	24	of	of	ADP
ajfa-10198	30	25	financial	financial	ADJ
ajfa-10198	30	26	leverage	leverage	NOUN
ajfa-10198	30	27	needs	need	VERB
ajfa-10198	30	28	more	more	ADJ
ajfa-10198	30	29	and	and	CCONJ
ajfa-10198	30	30	more	more	ADJ
ajfa-10198	30	31	investigations	investigation	NOUN
ajfa-10198	30	32	,	,	PUNCT
ajfa-10198	30	33	since	since	SCONJ
ajfa-10198	30	34	some	some	DET
ajfa-10198	30	35	studies	study	NOUN
ajfa-10198	30	36	found	find	VERB
ajfa-10198	30	37	a	a	DET
ajfa-10198	30	38	positive	positive	ADJ
ajfa-10198	30	39	effect	effect	NOUN
ajfa-10198	30	40	of	of	ADP
ajfa-10198	30	41	leverage	leverage	NOUN
ajfa-10198	30	42	on	on	ADP
ajfa-10198	30	43	earnings	earning	NOUN
ajfa-10198	30	44	management	management	NOUN
ajfa-10198	30	45	,	,	PUNCT
ajfa-10198	30	46	others	other	NOUN
ajfa-10198	30	47	found	find	VERB
ajfa-10198	30	48	no	no	DET
ajfa-10198	30	49	effect	effect	NOUN
ajfa-10198	30	50	,	,	PUNCT
ajfa-10198	30	51	whereas	whereas	SCONJ
ajfa-10198	30	52	some	some	PRON
ajfa-10198	30	53	found	find	VERB
ajfa-10198	30	54	no	no	DET
ajfa-10198	30	55	relation	relation	NOUN
ajfa-10198	30	56	.	.	PUNCT
ajfa-10198	31	1	the	the	DET
ajfa-10198	31	2	problem	problem	NOUN
ajfa-10198	31	3	of	of	ADP
ajfa-10198	31	4	the	the	DET
ajfa-10198	31	5	study	study	NOUN
ajfa-10198	31	6	can	can	AUX
ajfa-10198	31	7	be	be	AUX
ajfa-10198	31	8	summarized	summarize	VERB
ajfa-10198	31	9	in	in	ADP
ajfa-10198	31	10	determining	determine	VERB
ajfa-10198	31	11	whether	whether	SCONJ
ajfa-10198	31	12	listed	list	VERB
ajfa-10198	31	13	organization	organization	NOUN
ajfa-10198	31	14	in	in	ADP
ajfa-10198	31	15	abu	abu	PROPN
ajfa-10198	31	16	dhabi	dhabi	PROPN
ajfa-10198	31	17	securities	securities	PROPN
ajfa-10198	31	18	exchange	exchange	PROPN
ajfa-10198	31	19	(	(	PUNCT
ajfa-10198	31	20	adx	adx	PROPN
ajfa-10198	31	21	)	)	PUNCT
ajfa-10198	31	22	exercise	exercise	VERB
ajfa-10198	31	23	the	the	DET
ajfa-10198	31	24	phenomenon	phenomenon	NOUN
ajfa-10198	31	25	of	of	ADP
ajfa-10198	31	26	earnings	earning	NOUN
ajfa-10198	31	27	management	management	NOUN
ajfa-10198	31	28	,	,	PUNCT
ajfa-10198	31	29	and	and	CCONJ
ajfa-10198	31	30	to	to	PART
ajfa-10198	31	31	detect	detect	VERB
ajfa-10198	31	32	whether	whether	SCONJ
ajfa-10198	31	33	the	the	DET
ajfa-10198	31	34	financial	financial	ADJ
ajfa-10198	31	35	leverage	leverage	NOUN
ajfa-10198	31	36	of	of	ADP
ajfa-10198	31	37	these	these	DET
ajfa-10198	31	38	firms	firm	NOUN
ajfa-10198	31	39	has	have	VERB
ajfa-10198	31	40	an	an	DET
ajfa-10198	31	41	effect	effect	NOUN
ajfa-10198	31	42	on	on	ADP
ajfa-10198	31	43	these	these	DET
ajfa-10198	31	44	practices	practice	NOUN
ajfa-10198	31	45	.	.	PUNCT
ajfa-10198	32	1	the	the	DET
ajfa-10198	32	2	following	follow	VERB
ajfa-10198	32	3	two	two	NUM
ajfa-10198	32	4	questions	question	NOUN
ajfa-10198	32	5	can	can	AUX
ajfa-10198	32	6	better	well	ADV
ajfa-10198	32	7	express	express	VERB
ajfa-10198	32	8	the	the	DET
ajfa-10198	32	9	problem	problem	NOUN
ajfa-10198	32	10	of	of	ADP
ajfa-10198	32	11	the	the	DET
ajfa-10198	32	12	study	study	NOUN
ajfa-10198	32	13	.	.	PUNCT
ajfa-10198	33	1	the	the	DET
ajfa-10198	33	2	first	first	ADJ
ajfa-10198	33	3	is	be	AUX
ajfa-10198	33	4	;	;	PUNCT
ajfa-10198	33	5	do	do	AUX
ajfa-10198	33	6	listed	list	VERB
ajfa-10198	33	7	firms	firm	NOUN
ajfa-10198	33	8	at	at	ADP
ajfa-10198	33	9	adx	adx	PROPN
ajfa-10198	33	10	exercise	exercise	VERB
ajfa-10198	33	11	the	the	DET
ajfa-10198	33	12	phenomenon	phenomenon	NOUN
ajfa-10198	33	13	of	of	ADP
ajfa-10198	33	14	earnings	earning	NOUN
ajfa-10198	33	15	management	management	NOUN
ajfa-10198	33	16	?	?	PUNCT
ajfa-10198	34	1	whereas	whereas	SCONJ
ajfa-10198	34	2	,	,	PUNCT
ajfa-10198	34	3	the	the	DET
ajfa-10198	34	4	second	second	NOUN
ajfa-10198	34	5	is	be	AUX
ajfa-10198	34	6	;	;	PUNCT
ajfa-10198	34	7	do	do	AUX
ajfa-10198	34	8	the	the	DET
ajfa-10198	34	9	financial	financial	ADJ
ajfa-10198	34	10	leverage	leverage	NOUN
ajfa-10198	34	11	of	of	ADP
ajfa-10198	34	12	listed	list	VERB
ajfa-10198	34	13	firms	firm	NOUN
ajfa-10198	34	14	in	in	ADP
ajfa-10198	34	15	adx	adx	PROPN
ajfa-10198	34	16	affects	affect	VERB
ajfa-10198	34	17	the	the	DET
ajfa-10198	34	18	practices	practice	NOUN
ajfa-10198	34	19	of	of	ADP
ajfa-10198	34	20	earnings	earning	NOUN
ajfa-10198	34	21	management	management	NOUN
ajfa-10198	34	22	by	by	ADP
ajfa-10198	34	23	these	these	DET
ajfa-10198	34	24	firms	firm	NOUN
ajfa-10198	34	25	?	?	PUNCT
ajfa-10198	35	1	the	the	DET
ajfa-10198	35	2	study	study	NOUN
ajfa-10198	35	3	attempts	attempt	VERB
ajfa-10198	35	4	to	to	PART
ajfa-10198	35	5	find	find	VERB
ajfa-10198	35	6	clear	clear	ADJ
ajfa-10198	35	7	cut	cut	ADJ
ajfa-10198	35	8	answers	answer	NOUN
ajfa-10198	35	9	for	for	ADP
ajfa-10198	35	10	these	these	DET
ajfa-10198	35	11	two	two	NUM
ajfa-10198	35	12	questions	question	NOUN
ajfa-10198	35	13	using	use	VERB
ajfa-10198	35	14	the	the	DET
ajfa-10198	35	15	reported	report	VERB
ajfa-10198	35	16	information	information	NOUN
ajfa-10198	35	17	by	by	ADP
ajfa-10198	35	18	firms	firm	NOUN
ajfa-10198	35	19	.	.	PUNCT
ajfa-10198	36	1	the	the	DET
ajfa-10198	36	2	study	study	NOUN
ajfa-10198	36	3	is	be	AUX
ajfa-10198	36	4	important	important	ADJ
ajfa-10198	36	5	especially	especially	ADV
ajfa-10198	36	6	these	these	DET
ajfa-10198	36	7	days	day	NOUN
ajfa-10198	36	8	,	,	PUNCT
ajfa-10198	36	9	where	where	SCONJ
ajfa-10198	36	10	most	most	ADJ
ajfa-10198	36	11	firms	firm	NOUN
ajfa-10198	36	12	attempt	attempt	VERB
ajfa-10198	36	13	to	to	PART
ajfa-10198	36	14	reveal	reveal	VERB
ajfa-10198	36	15	more	more	ADJ
ajfa-10198	36	16	profits	profit	NOUN
ajfa-10198	36	17	than	than	ADP
ajfa-10198	36	18	the	the	DET
ajfa-10198	36	19	actual	actual	ADJ
ajfa-10198	36	20	.	.	PUNCT
ajfa-10198	37	1	managements	management	NOUN
ajfa-10198	37	2	have	have	VERB
ajfa-10198	37	3	strong	strong	ADJ
ajfa-10198	37	4	incentives	incentive	NOUN
ajfa-10198	37	5	to	to	PART
ajfa-10198	37	6	manage	manage	VERB
ajfa-10198	37	7	earnings	earning	NOUN
ajfa-10198	37	8	,	,	PUNCT
ajfa-10198	37	9	but	but	CCONJ
ajfa-10198	37	10	the	the	DET
ajfa-10198	37	11	most	most	ADV
ajfa-10198	37	12	important	important	ADJ
ajfa-10198	37	13	incentive	incentive	NOUN
ajfa-10198	37	14	is	be	AUX
ajfa-10198	37	15	financial	financial	ADJ
ajfa-10198	37	16	rewards	reward	NOUN
ajfa-10198	37	17	,	,	PUNCT
ajfa-10198	37	18	where	where	SCONJ
ajfa-10198	37	19	more	more	ADJ
ajfa-10198	37	20	financial	financial	ADJ
ajfa-10198	37	21	rewards	reward	NOUN
ajfa-10198	37	22	will	will	AUX
ajfa-10198	37	23	be	be	AUX
ajfa-10198	37	24	received	receive	VERB
ajfa-10198	37	25	by	by	ADP
ajfa-10198	37	26	managers	manager	NOUN
ajfa-10198	37	27	when	when	SCONJ
ajfa-10198	37	28	the	the	DET
ajfa-10198	37	29	reported	report	VERB
ajfa-10198	37	30	profit	profit	NOUN
ajfa-10198	37	31	is	be	AUX
ajfa-10198	37	32	high	high	ADJ
ajfa-10198	37	33	,	,	PUNCT
ajfa-10198	37	34	and	and	CCONJ
ajfa-10198	37	35	in	in	ADP
ajfa-10198	37	36	opposite	opposite	ADJ
ajfa-10198	37	37	,	,	PUNCT
ajfa-10198	37	38	less	less	ADJ
ajfa-10198	37	39	or	or	CCONJ
ajfa-10198	37	40	no	no	PRON
ajfa-10198	37	41	financial	financial	ADJ
ajfa-10198	37	42	rewards	reward	NOUN
ajfa-10198	37	43	may	may	AUX
ajfa-10198	37	44	be	be	AUX
ajfa-10198	37	45	received	receive	VERB
ajfa-10198	37	46	by	by	ADP
ajfa-10198	37	47	managers	manager	NOUN
ajfa-10198	37	48	when	when	SCONJ
ajfa-10198	37	49	less	less	ADJ
ajfa-10198	37	50	profit	profit	NOUN
ajfa-10198	37	51	is	be	AUX
ajfa-10198	37	52	reported	report	VERB
ajfa-10198	37	53	.	.	PUNCT
ajfa-10198	38	1	the	the	DET
ajfa-10198	38	2	importance	importance	NOUN
ajfa-10198	38	3	of	of	ADP
ajfa-10198	38	4	the	the	DET
ajfa-10198	38	5	study	study	NOUN
ajfa-10198	38	6	increases	increase	VERB
ajfa-10198	38	7	because	because	SCONJ
ajfa-10198	38	8	no	no	DET
ajfa-10198	38	9	clear	clear	ADJ
ajfa-10198	38	10	and	and	CCONJ
ajfa-10198	38	11	conclusive	conclusive	ADJ
ajfa-10198	38	12	answer	answer	NOUN
ajfa-10198	38	13	to	to	ADP
ajfa-10198	38	14	the	the	DET
ajfa-10198	38	15	effect	effect	NOUN
ajfa-10198	38	16	of	of	ADP
ajfa-10198	38	17	financial	financial	ADJ
ajfa-10198	38	18	leverage	leverage	NOUN
ajfa-10198	38	19	on	on	ADP
ajfa-10198	38	20	the	the	DET
ajfa-10198	38	21	practices	practice	NOUN
ajfa-10198	38	22	of	of	ADP
ajfa-10198	38	23	earnings	earning	NOUN
ajfa-10198	38	24	management	management	NOUN
ajfa-10198	38	25	is	be	AUX
ajfa-10198	38	26	available	available	ADJ
ajfa-10198	38	27	.	.	PUNCT
ajfa-10198	39	1	the	the	DET
ajfa-10198	39	2	study	study	NOUN
ajfa-10198	39	3	also	also	ADV
ajfa-10198	39	4	educates	educate	VERB
ajfa-10198	39	5	users	user	NOUN
ajfa-10198	39	6	and	and	CCONJ
ajfa-10198	39	7	decision	decision	NOUN
ajfa-10198	39	8	makers	maker	NOUN
ajfa-10198	39	9	with	with	ADP
ajfa-10198	39	10	the	the	DET
ajfa-10198	39	11	phenomenon	phenomenon	NOUN
ajfa-10198	39	12	of	of	ADP
ajfa-10198	39	13	earnings	earning	NOUN
ajfa-10198	39	14	management	management	NOUN
ajfa-10198	39	15	and	and	CCONJ
ajfa-10198	39	16	offers	offer	VERB
ajfa-10198	39	17	methods	method	NOUN
ajfa-10198	39	18	or	or	CCONJ
ajfa-10198	39	19	ways	way	NOUN
ajfa-10198	39	20	for	for	ADP
ajfa-10198	39	21	its	its	PRON
ajfa-10198	39	22	detection	detection	NOUN
ajfa-10198	39	23	.	.	PUNCT
ajfa-10198	40	1	in	in	ADP
ajfa-10198	40	2	the	the	DET
ajfa-10198	40	3	united	united	PROPN
ajfa-10198	40	4	arab	arab	PROPN
ajfa-10198	40	5	emirates	emirates	PROPN
ajfa-10198	40	6	(	(	PUNCT
ajfa-10198	40	7	uae	uae	PROPN
ajfa-10198	40	8	)	)	PUNCT
ajfa-10198	40	9	,	,	PUNCT
ajfa-10198	40	10	stock	stock	NOUN
ajfa-10198	40	11	exchanges	exchange	NOUN
ajfa-10198	40	12	and	and	CCONJ
ajfa-10198	40	13	the	the	DET
ajfa-10198	40	14	environment	environment	NOUN
ajfa-10198	40	15	of	of	ADP
ajfa-10198	40	16	earnings	earning	NOUN
ajfa-10198	40	17	management	management	NOUN
ajfa-10198	40	18	had	have	AUX
ajfa-10198	40	19	not	not	PART
ajfa-10198	40	20	been	be	AUX
ajfa-10198	40	21	enough	enough	ADV
ajfa-10198	40	22	investigated	investigate	VERB
ajfa-10198	40	23	,	,	PUNCT
ajfa-10198	40	24	so	so	CCONJ
ajfa-10198	40	25	this	this	DET
ajfa-10198	40	26	study	study	NOUN
ajfa-10198	40	27	is	be	AUX
ajfa-10198	40	28	important	important	ADJ
ajfa-10198	40	29	to	to	ADP
ajfa-10198	40	30	all	all	PRON
ajfa-10198	40	31	developing	develop	VERB
ajfa-10198	40	32	stock	stock	NOUN
ajfa-10198	40	33	exchanges	exchange	NOUN
ajfa-10198	40	34	and	and	CCONJ
ajfa-10198	40	35	stockholders	stockholder	NOUN
ajfa-10198	40	36	in	in	ADP
ajfa-10198	40	37	developing	develop	VERB
ajfa-10198	40	38	countries	country	NOUN
ajfa-10198	40	39	,	,	PUNCT
ajfa-10198	40	40	because	because	SCONJ
ajfa-10198	40	41	it	it	PRON
ajfa-10198	40	42	helps	help	VERB
ajfa-10198	40	43	finding	find	VERB
ajfa-10198	40	44	more	more	ADJ
ajfa-10198	40	45	protection	protection	NOUN
ajfa-10198	40	46	to	to	ADP
ajfa-10198	40	47	small	small	ADJ
ajfa-10198	40	48	investors	investor	NOUN
ajfa-10198	40	49	and	and	CCONJ
ajfa-10198	40	50	creditors	creditor	NOUN
ajfa-10198	40	51	against	against	ADP
ajfa-10198	40	52	the	the	DET
ajfa-10198	40	53	harmful	harmful	ADJ
ajfa-10198	40	54	effects	effect	NOUN
ajfa-10198	40	55	of	of	ADP
ajfa-10198	40	56	earnings	earning	NOUN
ajfa-10198	40	57	management	management	NOUN
ajfa-10198	40	58	phenomenon	phenomenon	NOUN
ajfa-10198	40	59	.	.	PUNCT
ajfa-10198	41	1	the	the	DET
ajfa-10198	41	2	study	study	NOUN
ajfa-10198	41	3	is	be	AUX
ajfa-10198	41	4	important	important	ADJ
ajfa-10198	41	5	also	also	ADV
ajfa-10198	41	6	because	because	SCONJ
ajfa-10198	41	7	it	it	PRON
ajfa-10198	41	8	highlights	highlight	VERB
ajfa-10198	41	9	the	the	DET
ajfa-10198	41	10	incentives	incentive	NOUN
ajfa-10198	41	11	for	for	SCONJ
ajfa-10198	41	12	managers	manager	NOUN
ajfa-10198	41	13	to	to	PART
ajfa-10198	41	14	manage	manage	VERB
ajfa-10198	41	15	earnings	earning	NOUN
ajfa-10198	41	16	,	,	PUNCT
ajfa-10198	41	17	so	so	ADV
ajfa-10198	41	18	stronger	strong	ADJ
ajfa-10198	41	19	and	and	CCONJ
ajfa-10198	41	20	more	more	ADJ
ajfa-10198	41	21	incentives	incentive	NOUN
ajfa-10198	41	22	mean	mean	VERB
ajfa-10198	41	23	more	more	ADJ
ajfa-10198	41	24	probability	probability	NOUN
ajfa-10198	41	25	to	to	PART
ajfa-10198	41	26	practice	practice	VERB
ajfa-10198	41	27	earnings	earning	NOUN
ajfa-10198	41	28	management	management	NOUN
ajfa-10198	41	29	,	,	PUNCT
ajfa-10198	41	30	and	and	CCONJ
ajfa-10198	41	31	therefore	therefore	ADV
ajfa-10198	41	32	these	these	DET
ajfa-10198	41	33	practices	practice	NOUN
ajfa-10198	41	34	can	can	AUX
ajfa-10198	41	35	be	be	AUX
ajfa-10198	41	36	detected	detect	VERB
ajfa-10198	41	37	and	and	CCONJ
ajfa-10198	41	38	users	user	NOUN
ajfa-10198	41	39	can	can	AUX
ajfa-10198	41	40	be	be	AUX
ajfa-10198	41	41	protected	protect	VERB
ajfa-10198	41	42	.	.	PUNCT
ajfa-10198	42	1	more	more	ADJ
ajfa-10198	42	2	practices	practice	NOUN
ajfa-10198	42	3	of	of	ADP
ajfa-10198	42	4	earnings	earning	NOUN
ajfa-10198	42	5	management	management	NOUN
ajfa-10198	42	6	lead	lead	VERB
ajfa-10198	42	7	to	to	ADP
ajfa-10198	42	8	more	more	ADV
ajfa-10198	42	9	fails	fail	NOUN
ajfa-10198	42	10	among	among	ADP
ajfa-10198	42	11	business	business	NOUN
ajfa-10198	42	12	organizations	organization	NOUN
ajfa-10198	42	13	,	,	PUNCT
ajfa-10198	42	14	and	and	CCONJ
ajfa-10198	42	15	reducing	reduce	VERB
ajfa-10198	42	16	the	the	DET
ajfa-10198	42	17	phenomenon	phenomenon	NOUN
ajfa-10198	42	18	practices	practice	NOUN
ajfa-10198	42	19	means	mean	VERB
ajfa-10198	42	20	more	more	ADJ
ajfa-10198	42	21	investment	investment	NOUN
ajfa-10198	42	22	growth	growth	NOUN
ajfa-10198	42	23	in	in	ADP
ajfa-10198	42	24	businesses	business	NOUN
ajfa-10198	42	25	and	and	CCONJ
ajfa-10198	42	26	less	less	ADV
ajfa-10198	42	27	fails	fail	VERB
ajfa-10198	42	28	.	.	PUNCT
ajfa-10198	43	1	the	the	DET
ajfa-10198	43	2	study	study	NOUN
ajfa-10198	43	3	objects	object	VERB
ajfa-10198	43	4	for	for	ADP
ajfa-10198	43	5	:	:	PUNCT
ajfa-10198	43	6	asian	asian	ADJ
ajfa-10198	43	7	journal	journal	NOUN
ajfa-10198	43	8	of	of	ADP
ajfa-10198	43	9	finance	finance	PROPN
ajfa-10198	43	10	&	&	CCONJ
ajfa-10198	43	11	accounting	accounting	PROPN
ajfa-10198	43	12	issn	issn	PROPN
ajfa-10198	43	13	1946	1946	NUM
ajfa-10198	43	14	-	-	PUNCT
ajfa-10198	43	15	052x	052x	PROPN
ajfa-10198	43	16	2016	2016	NUM
ajfa-10198	43	17	,	,	PUNCT
ajfa-10198	43	18	vol	vol	NOUN
ajfa-10198	43	19	.	.	PROPN
ajfa-10198	43	20	8	8	NUM
ajfa-10198	43	21	,	,	PUNCT
ajfa-10198	43	22	no	no	INTJ
ajfa-10198	43	23	.	.	NOUN
ajfa-10198	43	24	2	2	NUM
ajfa-10198	43	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	43	26	174	174	NUM
ajfa-10198	43	27	1	1	NUM
ajfa-10198	43	28	.	.	PUNCT
ajfa-10198	43	29	add	add	VERB
ajfa-10198	43	30	more	more	ADJ
ajfa-10198	43	31	literature	literature	NOUN
ajfa-10198	43	32	to	to	ADP
ajfa-10198	43	33	the	the	DET
ajfa-10198	43	34	phenomenon	phenomenon	NOUN
ajfa-10198	43	35	of	of	ADP
ajfa-10198	43	36	earnings	earning	NOUN
ajfa-10198	43	37	management	management	NOUN
ajfa-10198	43	38	,	,	PUNCT
ajfa-10198	43	39	including	include	VERB
ajfa-10198	43	40	incentives	incentive	NOUN
ajfa-10198	43	41	,	,	PUNCT
ajfa-10198	43	42	results	result	NOUN
ajfa-10198	43	43	,	,	PUNCT
ajfa-10198	43	44	and	and	CCONJ
ajfa-10198	43	45	the	the	DET
ajfa-10198	43	46	models	model	NOUN
ajfa-10198	43	47	that	that	PRON
ajfa-10198	43	48	can	can	AUX
ajfa-10198	43	49	be	be	AUX
ajfa-10198	43	50	used	use	VERB
ajfa-10198	43	51	to	to	PART
ajfa-10198	43	52	detect	detect	VERB
ajfa-10198	43	53	the	the	DET
ajfa-10198	43	54	practices	practice	NOUN
ajfa-10198	43	55	of	of	ADP
ajfa-10198	43	56	this	this	DET
ajfa-10198	43	57	phenomenon	phenomenon	NOUN
ajfa-10198	43	58	.	.	PUNCT
ajfa-10198	44	1	2	2	X
ajfa-10198	44	2	.	.	X
ajfa-10198	44	3	measuring	measure	VERB
ajfa-10198	44	4	the	the	DET
ajfa-10198	44	5	practices	practice	NOUN
ajfa-10198	44	6	of	of	ADP
ajfa-10198	44	7	earnings	earning	NOUN
ajfa-10198	44	8	management	management	NOUN
ajfa-10198	44	9	phenomenon	phenomenon	NOUN
ajfa-10198	44	10	by	by	ADP
ajfa-10198	44	11	the	the	DET
ajfa-10198	44	12	listed	list	VERB
ajfa-10198	44	13	firms	firm	NOUN
ajfa-10198	44	14	at	at	ADP
ajfa-10198	44	15	adx	adx	PROPN
ajfa-10198	44	16	,	,	PUNCT
ajfa-10198	44	17	especially	especially	ADV
ajfa-10198	44	18	where	where	SCONJ
ajfa-10198	44	19	this	this	DET
ajfa-10198	44	20	phenomenon	phenomenon	NOUN
ajfa-10198	44	21	is	be	AUX
ajfa-10198	44	22	rarely	rarely	ADV
ajfa-10198	44	23	studied	study	VERB
ajfa-10198	44	24	in	in	ADP
ajfa-10198	44	25	oil	oil	NOUN
ajfa-10198	44	26	-	-	PUNCT
ajfa-10198	44	27	based	base	VERB
ajfa-10198	44	28	countries	country	NOUN
ajfa-10198	44	29	,	,	PUNCT
ajfa-10198	44	30	where	where	SCONJ
ajfa-10198	44	31	oil	oil	NOUN
ajfa-10198	44	32	extraction	extraction	NOUN
ajfa-10198	44	33	forms	form	VERB
ajfa-10198	44	34	a	a	DET
ajfa-10198	44	35	large	large	ADJ
ajfa-10198	44	36	proportion	proportion	NOUN
ajfa-10198	44	37	of	of	ADP
ajfa-10198	44	38	its	its	PRON
ajfa-10198	44	39	local	local	ADJ
ajfa-10198	44	40	production	production	NOUN
ajfa-10198	44	41	and	and	CCONJ
ajfa-10198	44	42	income	income	NOUN
ajfa-10198	44	43	.	.	PUNCT
ajfa-10198	45	1	3	3	X
ajfa-10198	45	2	.	.	X
ajfa-10198	45	3	determine	determine	VERB
ajfa-10198	45	4	whether	whether	SCONJ
ajfa-10198	45	5	the	the	DET
ajfa-10198	45	6	capital	capital	NOUN
ajfa-10198	45	7	structure	structure	NOUN
ajfa-10198	45	8	of	of	ADP
ajfa-10198	45	9	listed	list	VERB
ajfa-10198	45	10	firms	firm	NOUN
ajfa-10198	45	11	in	in	ADP
ajfa-10198	45	12	adx	adx	PROPN
ajfa-10198	45	13	affects	affect	VERB
ajfa-10198	45	14	the	the	DET
ajfa-10198	45	15	practices	practice	NOUN
ajfa-10198	45	16	of	of	ADP
ajfa-10198	45	17	earnings	earning	NOUN
ajfa-10198	45	18	management	management	NOUN
ajfa-10198	45	19	phenomenon	phenomenon	NOUN
ajfa-10198	45	20	.	.	PUNCT
ajfa-10198	46	1	the	the	DET
ajfa-10198	46	2	remainder	remainder	NOUN
ajfa-10198	46	3	of	of	ADP
ajfa-10198	46	4	the	the	DET
ajfa-10198	46	5	study	study	NOUN
ajfa-10198	46	6	proceeds	proceed	NOUN
ajfa-10198	46	7	as	as	SCONJ
ajfa-10198	46	8	follows	follow	VERB
ajfa-10198	46	9	.	.	PUNCT
ajfa-10198	47	1	section	section	NOUN
ajfa-10198	47	2	2	2	NUM
ajfa-10198	47	3	is	be	AUX
ajfa-10198	47	4	dedicated	dedicate	VERB
ajfa-10198	47	5	for	for	ADP
ajfa-10198	47	6	the	the	DET
ajfa-10198	47	7	literature	literature	NOUN
ajfa-10198	47	8	and	and	CCONJ
ajfa-10198	47	9	prior	prior	ADV
ajfa-10198	47	10	related	related	ADJ
ajfa-10198	47	11	researches	research	NOUN
ajfa-10198	47	12	.	.	PUNCT
ajfa-10198	48	1	the	the	DET
ajfa-10198	48	2	hypotheses	hypothesis	NOUN
ajfa-10198	48	3	of	of	ADP
ajfa-10198	48	4	the	the	DET
ajfa-10198	48	5	study	study	NOUN
ajfa-10198	48	6	are	be	AUX
ajfa-10198	48	7	shown	show	VERB
ajfa-10198	48	8	in	in	ADP
ajfa-10198	48	9	section	section	NOUN
ajfa-10198	48	10	3	3	NUM
ajfa-10198	48	11	,	,	PUNCT
ajfa-10198	48	12	whereas	whereas	SCONJ
ajfa-10198	48	13	section	section	NOUN
ajfa-10198	48	14	4	4	NUM
ajfa-10198	48	15	presents	present	VERB
ajfa-10198	48	16	the	the	DET
ajfa-10198	48	17	methodology	methodology	NOUN
ajfa-10198	48	18	used	use	VERB
ajfa-10198	48	19	to	to	PART
ajfa-10198	48	20	accomplish	accomplish	VERB
ajfa-10198	48	21	the	the	DET
ajfa-10198	48	22	study	study	NOUN
ajfa-10198	48	23	.	.	PUNCT
ajfa-10198	49	1	results	result	NOUN
ajfa-10198	49	2	and	and	CCONJ
ajfa-10198	49	3	analysis	analysis	NOUN
ajfa-10198	49	4	are	be	AUX
ajfa-10198	49	5	shown	show	VERB
ajfa-10198	49	6	in	in	ADP
ajfa-10198	49	7	section	section	NOUN
ajfa-10198	49	8	5	5	NUM
ajfa-10198	49	9	,	,	PUNCT
ajfa-10198	49	10	whereas	whereas	SCONJ
ajfa-10198	49	11	section	section	NOUN
ajfa-10198	49	12	6	6	NUM
ajfa-10198	49	13	shows	show	VERB
ajfa-10198	49	14	the	the	DET
ajfa-10198	49	15	conclusions	conclusion	NOUN
ajfa-10198	49	16	and	and	CCONJ
ajfa-10198	49	17	findings	finding	NOUN
ajfa-10198	49	18	of	of	ADP
ajfa-10198	49	19	the	the	DET
ajfa-10198	49	20	study	study	NOUN
ajfa-10198	49	21	.	.	PUNCT
ajfa-10198	50	1	2	2	X
ajfa-10198	50	2	.	.	X
ajfa-10198	50	3	literature	literature	NOUN
ajfa-10198	50	4	review	review	NOUN
ajfa-10198	50	5	and	and	CCONJ
ajfa-10198	50	6	prior	prior	ADJ
ajfa-10198	50	7	researches	research	NOUN
ajfa-10198	50	8	despite	despite	SCONJ
ajfa-10198	50	9	that	that	SCONJ
ajfa-10198	50	10	the	the	DET
ajfa-10198	50	11	issue	issue	NOUN
ajfa-10198	50	12	of	of	ADP
ajfa-10198	50	13	earnings	earning	NOUN
ajfa-10198	50	14	management	management	NOUN
ajfa-10198	50	15	is	be	AUX
ajfa-10198	50	16	one	one	NUM
ajfa-10198	50	17	among	among	ADP
ajfa-10198	50	18	the	the	DET
ajfa-10198	50	19	hot	hot	ADJ
ajfa-10198	50	20	topics	topic	NOUN
ajfa-10198	50	21	since	since	SCONJ
ajfa-10198	50	22	the	the	DET
ajfa-10198	50	23	collapse	collapse	NOUN
ajfa-10198	50	24	and	and	CCONJ
ajfa-10198	50	25	corporate	corporate	ADJ
ajfa-10198	50	26	scandals	scandal	NOUN
ajfa-10198	50	27	in	in	ADP
ajfa-10198	50	28	the	the	DET
ajfa-10198	50	29	last	last	ADJ
ajfa-10198	50	30	few	few	ADJ
ajfa-10198	50	31	years	year	NOUN
ajfa-10198	50	32	of	of	ADP
ajfa-10198	50	33	the	the	DET
ajfa-10198	50	34	twentieth	twentieth	ADJ
ajfa-10198	50	35	century	century	NOUN
ajfa-10198	50	36	,	,	PUNCT
ajfa-10198	50	37	the	the	DET
ajfa-10198	50	38	term	term	NOUN
ajfa-10198	50	39	may	may	AUX
ajfa-10198	50	40	still	still	ADV
ajfa-10198	50	41	ambiguous	ambiguous	ADJ
ajfa-10198	50	42	for	for	ADP
ajfa-10198	50	43	several	several	ADJ
ajfa-10198	50	44	groups	group	NOUN
ajfa-10198	50	45	of	of	ADP
ajfa-10198	50	46	people	people	NOUN
ajfa-10198	50	47	.	.	PUNCT
ajfa-10198	51	1	earnings	earning	NOUN
ajfa-10198	51	2	management	management	NOUN
ajfa-10198	51	3	is	be	AUX
ajfa-10198	51	4	defined	define	VERB
ajfa-10198	51	5	by	by	ADP
ajfa-10198	51	6	schipper	schipper	NOUN
ajfa-10198	51	7	(	(	PUNCT
ajfa-10198	51	8	1998	1998	NUM
ajfa-10198	51	9	)	)	PUNCT
ajfa-10198	51	10	,	,	PUNCT
ajfa-10198	51	11	as	as	ADP
ajfa-10198	51	12	“	"	PUNCT
ajfa-10198	51	13	a	a	DET
ajfa-10198	51	14	purposeful	purposeful	ADJ
ajfa-10198	51	15	intervention	intervention	NOUN
ajfa-10198	51	16	in	in	ADP
ajfa-10198	51	17	the	the	DET
ajfa-10198	51	18	external	external	ADJ
ajfa-10198	51	19	financial	financial	ADJ
ajfa-10198	51	20	reporting	reporting	NOUN
ajfa-10198	51	21	process	process	NOUN
ajfa-10198	51	22	,	,	PUNCT
ajfa-10198	51	23	with	with	ADP
ajfa-10198	51	24	the	the	DET
ajfa-10198	51	25	intent	intent	NOUN
ajfa-10198	51	26	of	of	ADP
ajfa-10198	51	27	obtaining	obtain	VERB
ajfa-10198	51	28	some	some	DET
ajfa-10198	51	29	private	private	ADJ
ajfa-10198	51	30	gain	gain	NOUN
ajfa-10198	51	31	”	"	PUNCT
ajfa-10198	51	32	.	.	PUNCT
ajfa-10198	52	1	the	the	DET
ajfa-10198	52	2	term	term	NOUN
ajfa-10198	52	3	of	of	ADP
ajfa-10198	52	4	earnings	earning	NOUN
ajfa-10198	52	5	management	management	NOUN
ajfa-10198	52	6	is	be	AUX
ajfa-10198	52	7	also	also	ADV
ajfa-10198	52	8	defined	define	VERB
ajfa-10198	52	9	by	by	ADP
ajfa-10198	52	10	levitt	levitt	PROPN
ajfa-10198	52	11	(	(	PUNCT
ajfa-10198	52	12	1998	1998	NUM
ajfa-10198	52	13	)	)	PUNCT
ajfa-10198	52	14	as	as	ADP
ajfa-10198	52	15	“	"	PUNCT
ajfa-10198	52	16	a	a	DET
ajfa-10198	52	17	gray	gray	ADJ
ajfa-10198	52	18	area	area	NOUN
ajfa-10198	52	19	where	where	SCONJ
ajfa-10198	52	20	the	the	DET
ajfa-10198	52	21	accounting	accounting	NOUN
ajfa-10198	52	22	is	be	AUX
ajfa-10198	52	23	being	be	AUX
ajfa-10198	52	24	perverted	pervert	VERB
ajfa-10198	52	25	,	,	PUNCT
ajfa-10198	52	26	where	where	SCONJ
ajfa-10198	52	27	managers	manager	NOUN
ajfa-10198	52	28	are	be	AUX
ajfa-10198	52	29	cutting	cut	VERB
ajfa-10198	52	30	corners	corner	NOUN
ajfa-10198	52	31	and	and	CCONJ
ajfa-10198	52	32	where	where	SCONJ
ajfa-10198	52	33	earnings	earning	NOUN
ajfa-10198	52	34	reports	report	NOUN
ajfa-10198	52	35	reflect	reflect	VERB
ajfa-10198	52	36	the	the	DET
ajfa-10198	52	37	desire	desire	NOUN
ajfa-10198	52	38	of	of	ADP
ajfa-10198	52	39	management	management	NOUN
ajfa-10198	52	40	rather	rather	ADV
ajfa-10198	52	41	than	than	ADP
ajfa-10198	52	42	the	the	DET
ajfa-10198	52	43	underlying	underlie	VERB
ajfa-10198	52	44	financial	financial	ADJ
ajfa-10198	52	45	performance	performance	NOUN
ajfa-10198	52	46	of	of	ADP
ajfa-10198	52	47	the	the	DET
ajfa-10198	52	48	company	company	NOUN
ajfa-10198	52	49	”	"	PUNCT
ajfa-10198	52	50	.	.	PUNCT
ajfa-10198	53	1	other	other	ADJ
ajfa-10198	53	2	authors	author	NOUN
ajfa-10198	53	3	define	define	VERB
ajfa-10198	53	4	earnings	earning	NOUN
ajfa-10198	53	5	management	management	NOUN
ajfa-10198	53	6	as	as	ADP
ajfa-10198	53	7	“	"	PUNCT
ajfa-10198	53	8	a	a	DET
ajfa-10198	53	9	reasonable	reasonable	ADJ
ajfa-10198	53	10	and	and	CCONJ
ajfa-10198	53	11	legal	legal	ADJ
ajfa-10198	53	12	management	management	NOUN
ajfa-10198	53	13	decision	decision	NOUN
ajfa-10198	53	14	making	make	VERB
ajfa-10198	53	15	and	and	CCONJ
ajfa-10198	53	16	reporting	reporting	NOUN
ajfa-10198	53	17	intended	intend	VERB
ajfa-10198	53	18	to	to	PART
ajfa-10198	53	19	achieve	achieve	VERB
ajfa-10198	53	20	stable	stable	ADJ
ajfa-10198	53	21	and	and	CCONJ
ajfa-10198	53	22	predictable	predictable	ADJ
ajfa-10198	53	23	financial	financial	ADJ
ajfa-10198	53	24	results	result	NOUN
ajfa-10198	53	25	”	"	PUNCT
ajfa-10198	53	26	“	"	PUNCT
ajfa-10198	53	27	rahman	rahman	PROPN
ajfa-10198	53	28	,	,	PUNCT
ajfa-10198	53	29	moniruzzaman	moniruzzaman	NOUN
ajfa-10198	53	30	,	,	PUNCT
ajfa-10198	53	31	and	and	CCONJ
ajfa-10198	53	32	sharif	sharif	PROPN
ajfa-10198	53	33	,	,	PUNCT
ajfa-10198	53	34	(	(	PUNCT
ajfa-10198	53	35	2012).healy	2012).healy	NUM
ajfa-10198	53	36	and	and	CCONJ
ajfa-10198	53	37	wahlen	wahlen	PROPN
ajfa-10198	53	38	(	(	PUNCT
ajfa-10198	53	39	1998	1998	NUM
ajfa-10198	53	40	)	)	PUNCT
ajfa-10198	53	41	,	,	PUNCT
ajfa-10198	53	42	provide	provide	VERB
ajfa-10198	53	43	a	a	DET
ajfa-10198	53	44	complete	complete	ADJ
ajfa-10198	53	45	and	and	CCONJ
ajfa-10198	53	46	clear	clear	ADJ
ajfa-10198	53	47	definition	definition	NOUN
ajfa-10198	53	48	of	of	ADP
ajfa-10198	53	49	the	the	DET
ajfa-10198	53	50	term	term	NOUN
ajfa-10198	53	51	earnings	earning	NOUN
ajfa-10198	53	52	management	management	NOUN
ajfa-10198	53	53	when	when	SCONJ
ajfa-10198	53	54	they	they	PRON
ajfa-10198	53	55	define	define	VERB
ajfa-10198	53	56	it	it	PRON
ajfa-10198	53	57	as	as	SCONJ
ajfa-10198	53	58	“	"	PUNCT
ajfa-10198	53	59	earnings	earning	NOUN
ajfa-10198	53	60	management	management	NOUN
ajfa-10198	53	61	occurs	occur	VERB
ajfa-10198	53	62	when	when	SCONJ
ajfa-10198	53	63	managers	manager	NOUN
ajfa-10198	53	64	use	use	VERB
ajfa-10198	53	65	judgment	judgment	NOUN
ajfa-10198	53	66	in	in	ADP
ajfa-10198	53	67	financial	financial	ADJ
ajfa-10198	53	68	reporting	reporting	NOUN
ajfa-10198	53	69	and	and	CCONJ
ajfa-10198	53	70	in	in	ADP
ajfa-10198	53	71	structuring	structure	VERB
ajfa-10198	53	72	transactions	transaction	NOUN
ajfa-10198	53	73	to	to	PART
ajfa-10198	53	74	alter	alter	VERB
ajfa-10198	53	75	financial	financial	ADJ
ajfa-10198	53	76	reports	report	NOUN
ajfa-10198	53	77	to	to	ADP
ajfa-10198	53	78	either	either	CCONJ
ajfa-10198	53	79	mislead	mislead	VERB
ajfa-10198	53	80	some	some	DET
ajfa-10198	53	81	stakeholders	stakeholder	NOUN
ajfa-10198	53	82	about	about	ADP
ajfa-10198	53	83	the	the	DET
ajfa-10198	53	84	underlying	underlie	VERB
ajfa-10198	53	85	economic	economic	ADJ
ajfa-10198	53	86	performance	performance	NOUN
ajfa-10198	53	87	of	of	ADP
ajfa-10198	53	88	the	the	DET
ajfa-10198	53	89	company	company	NOUN
ajfa-10198	53	90	,	,	PUNCT
ajfa-10198	53	91	or	or	CCONJ
ajfa-10198	53	92	to	to	PART
ajfa-10198	53	93	influence	influence	VERB
ajfa-10198	53	94	contractual	contractual	ADJ
ajfa-10198	53	95	outcomes	outcome	NOUN
ajfa-10198	53	96	that	that	PRON
ajfa-10198	53	97	depend	depend	VERB
ajfa-10198	53	98	on	on	ADP
ajfa-10198	53	99	reported	report	VERB
ajfa-10198	53	100	accounting	accounting	NOUN
ajfa-10198	53	101	numbers	number	NOUN
ajfa-10198	53	102	”	"	PUNCT
ajfa-10198	53	103	.	.	PUNCT
ajfa-10198	54	1	the	the	DET
ajfa-10198	54	2	discussion	discussion	NOUN
ajfa-10198	54	3	of	of	ADP
ajfa-10198	54	4	the	the	DET
ajfa-10198	54	5	term	term	NOUN
ajfa-10198	54	6	of	of	ADP
ajfa-10198	54	7	earnings	earning	NOUN
ajfa-10198	54	8	management	management	NOUN
ajfa-10198	54	9	should	should	AUX
ajfa-10198	54	10	include	include	VERB
ajfa-10198	54	11	seven	seven	NUM
ajfa-10198	54	12	overlapping	overlap	VERB
ajfa-10198	54	13	elements	element	NOUN
ajfa-10198	54	14	including	include	VERB
ajfa-10198	54	15	,	,	PUNCT
ajfa-10198	54	16	crime	crime	NOUN
ajfa-10198	54	17	,	,	PUNCT
ajfa-10198	54	18	suspects	suspect	NOUN
ajfa-10198	54	19	,	,	PUNCT
ajfa-10198	54	20	weapons	weapon	NOUN
ajfa-10198	54	21	used	use	VERB
ajfa-10198	54	22	,	,	PUNCT
ajfa-10198	54	23	victims	victim	NOUN
ajfa-10198	54	24	,	,	PUNCT
ajfa-10198	54	25	motives	motive	NOUN
ajfa-10198	54	26	,	,	PUNCT
ajfa-10198	54	27	opportunity	opportunity	NOUN
ajfa-10198	54	28	to	to	PART
ajfa-10198	54	29	carry	carry	VERB
ajfa-10198	54	30	out	out	ADP
ajfa-10198	54	31	,	,	PUNCT
ajfa-10198	54	32	and	and	CCONJ
ajfa-10198	54	33	alternative	alternative	ADJ
ajfa-10198	54	34	explanations	explanation	NOUN
ajfa-10198	54	35	(	(	PUNCT
ajfa-10198	54	36	lo	lo	NOUN
ajfa-10198	54	37	,	,	PUNCT
ajfa-10198	54	38	2007	2007	NUM
ajfa-10198	54	39	)	)	PUNCT
ajfa-10198	54	40	.	.	PUNCT
ajfa-10198	55	1	actually	actually	ADV
ajfa-10198	55	2	,	,	PUNCT
ajfa-10198	55	3	when	when	SCONJ
ajfa-10198	55	4	some	some	DET
ajfa-10198	55	5	one	one	NUM
ajfa-10198	55	6	or	or	CCONJ
ajfa-10198	55	7	more	more	ADJ
ajfa-10198	55	8	is	be	AUX
ajfa-10198	55	9	exercising	exercise	VERB
ajfa-10198	55	10	the	the	DET
ajfa-10198	55	11	phenomenon	phenomenon	NOUN
ajfa-10198	55	12	of	of	ADP
ajfa-10198	55	13	earnings	earning	NOUN
ajfa-10198	55	14	management	management	NOUN
ajfa-10198	55	15	,	,	PUNCT
ajfa-10198	55	16	this	this	PRON
ajfa-10198	55	17	means	mean	VERB
ajfa-10198	55	18	that	that	SCONJ
ajfa-10198	55	19	a	a	DET
ajfa-10198	55	20	crime	crime	NOUN
ajfa-10198	55	21	is	be	AUX
ajfa-10198	55	22	committed	commit	VERB
ajfa-10198	55	23	.	.	PUNCT
ajfa-10198	56	1	when	when	SCONJ
ajfa-10198	56	2	there	there	PRON
ajfa-10198	56	3	is	be	VERB
ajfa-10198	56	4	a	a	DET
ajfa-10198	56	5	crime	crime	NOUN
ajfa-10198	56	6	,	,	PUNCT
ajfa-10198	56	7	there	there	PRON
ajfa-10198	56	8	should	should	AUX
ajfa-10198	56	9	be	be	AUX
ajfa-10198	56	10	a	a	DET
ajfa-10198	56	11	perpetrator	perpetrator	NOUN
ajfa-10198	56	12	or	or	CCONJ
ajfa-10198	56	13	more	more	ADJ
ajfa-10198	56	14	that	that	PRON
ajfa-10198	56	15	made	make	VERB
ajfa-10198	56	16	that	that	DET
ajfa-10198	56	17	crime	crime	NOUN
ajfa-10198	56	18	.	.	PUNCT
ajfa-10198	57	1	the	the	DET
ajfa-10198	57	2	murder	murder	NOUN
ajfa-10198	57	3	,	,	PUNCT
ajfa-10198	57	4	or	or	CCONJ
ajfa-10198	57	5	the	the	DET
ajfa-10198	57	6	individual	individual	NOUN
ajfa-10198	57	7	or	or	CCONJ
ajfa-10198	57	8	group	group	NOUN
ajfa-10198	57	9	that	that	PRON
ajfa-10198	57	10	are	be	AUX
ajfa-10198	57	11	more	more	ADV
ajfa-10198	57	12	common	common	ADJ
ajfa-10198	57	13	to	to	PART
ajfa-10198	57	14	carry	carry	VERB
ajfa-10198	57	15	out	out	ADP
ajfa-10198	57	16	the	the	DET
ajfa-10198	57	17	crime	crime	NOUN
ajfa-10198	57	18	of	of	ADP
ajfa-10198	57	19	earnings	earning	NOUN
ajfa-10198	57	20	management	management	NOUN
ajfa-10198	57	21	are	be	AUX
ajfa-10198	57	22	normally	normally	ADV
ajfa-10198	57	23	the	the	DET
ajfa-10198	57	24	management	management	NOUN
ajfa-10198	57	25	or	or	CCONJ
ajfa-10198	57	26	the	the	DET
ajfa-10198	57	27	managers	manager	NOUN
ajfa-10198	57	28	because	because	SCONJ
ajfa-10198	57	29	they	they	PRON
ajfa-10198	57	30	have	have	VERB
ajfa-10198	57	31	the	the	DET
ajfa-10198	57	32	motives	motive	NOUN
ajfa-10198	57	33	to	to	PART
ajfa-10198	57	34	do	do	VERB
ajfa-10198	57	35	that	that	PRON
ajfa-10198	57	36	,	,	PUNCT
ajfa-10198	57	37	whereas	whereas	SCONJ
ajfa-10198	57	38	users	user	NOUN
ajfa-10198	57	39	of	of	ADP
ajfa-10198	57	40	financial	financial	ADJ
ajfa-10198	57	41	statements	statement	NOUN
ajfa-10198	57	42	such	such	ADJ
ajfa-10198	57	43	as	as	ADP
ajfa-10198	57	44	investors	investor	NOUN
ajfa-10198	57	45	,	,	PUNCT
ajfa-10198	57	46	creditors	creditor	NOUN
ajfa-10198	57	47	,	,	PUNCT
ajfa-10198	57	48	and	and	CCONJ
ajfa-10198	57	49	shareholders	shareholder	NOUN
ajfa-10198	57	50	,	,	PUNCT
ajfa-10198	57	51	are	be	AUX
ajfa-10198	57	52	in	in	ADP
ajfa-10198	57	53	most	most	ADJ
ajfa-10198	57	54	cases	case	NOUN
ajfa-10198	57	55	the	the	DET
ajfa-10198	57	56	victims	victim	NOUN
ajfa-10198	57	57	.	.	PUNCT
ajfa-10198	58	1	people	people	NOUN
ajfa-10198	58	2	normally	normally	ADV
ajfa-10198	58	3	do	do	AUX
ajfa-10198	58	4	not	not	PART
ajfa-10198	58	5	commit	commit	VERB
ajfa-10198	58	6	without	without	ADP
ajfa-10198	58	7	a	a	DET
ajfa-10198	58	8	motive	motive	NOUN
ajfa-10198	58	9	or	or	CCONJ
ajfa-10198	58	10	a	a	DET
ajfa-10198	58	11	reason	reason	NOUN
ajfa-10198	58	12	.	.	PUNCT
ajfa-10198	59	1	these	these	DET
ajfa-10198	59	2	reasons	reason	NOUN
ajfa-10198	59	3	are	be	AUX
ajfa-10198	59	4	called	call	VERB
ajfa-10198	59	5	incentives	incentive	NOUN
ajfa-10198	59	6	which	which	PRON
ajfa-10198	59	7	encourage	encourage	VERB
ajfa-10198	59	8	people	people	NOUN
ajfa-10198	59	9	to	to	PART
ajfa-10198	59	10	commit	commit	VERB
ajfa-10198	59	11	a	a	DET
ajfa-10198	59	12	crime	crime	NOUN
ajfa-10198	59	13	.	.	PUNCT
ajfa-10198	60	1	sometimes	sometimes	ADV
ajfa-10198	60	2	,	,	PUNCT
ajfa-10198	60	3	earnings	earning	NOUN
ajfa-10198	60	4	management	management	NOUN
ajfa-10198	60	5	phenomenon	phenomenon	NOUN
ajfa-10198	60	6	is	be	AUX
ajfa-10198	60	7	exercised	exercise	VERB
ajfa-10198	60	8	by	by	ADP
ajfa-10198	60	9	managers	manager	NOUN
ajfa-10198	60	10	just	just	ADV
ajfa-10198	60	11	to	to	PART
ajfa-10198	60	12	satisfy	satisfy	VERB
ajfa-10198	60	13	the	the	DET
ajfa-10198	60	14	prior	prior	ADJ
ajfa-10198	60	15	expectations	expectation	NOUN
ajfa-10198	60	16	of	of	ADP
ajfa-10198	60	17	earnings	earning	NOUN
ajfa-10198	60	18	.	.	PUNCT
ajfa-10198	61	1	in	in	ADP
ajfa-10198	61	2	other	other	ADJ
ajfa-10198	61	3	situations	situation	NOUN
ajfa-10198	61	4	,	,	PUNCT
ajfa-10198	61	5	the	the	DET
ajfa-10198	61	6	management	management	NOUN
ajfa-10198	61	7	may	may	AUX
ajfa-10198	61	8	manage	manage	VERB
ajfa-10198	61	9	earnings	earning	NOUN
ajfa-10198	61	10	to	to	PART
ajfa-10198	61	11	receive	receive	VERB
ajfa-10198	61	12	high	high	ADJ
ajfa-10198	61	13	financial	financial	ADJ
ajfa-10198	61	14	rewards	reward	NOUN
ajfa-10198	61	15	because	because	SCONJ
ajfa-10198	61	16	the	the	DET
ajfa-10198	61	17	amount	amount	NOUN
ajfa-10198	61	18	of	of	ADP
ajfa-10198	61	19	these	these	DET
ajfa-10198	61	20	rewards	reward	NOUN
ajfa-10198	61	21	depends	depend	VERB
ajfa-10198	61	22	on	on	ADP
ajfa-10198	61	23	the	the	DET
ajfa-10198	61	24	amount	amount	NOUN
ajfa-10198	61	25	of	of	ADP
ajfa-10198	61	26	asian	asian	ADJ
ajfa-10198	61	27	journal	journal	NOUN
ajfa-10198	61	28	of	of	ADP
ajfa-10198	61	29	finance	finance	PROPN
ajfa-10198	61	30	&	&	CCONJ
ajfa-10198	61	31	accounting	accounting	PROPN
ajfa-10198	61	32	issn	issn	PROPN
ajfa-10198	61	33	1946	1946	NUM
ajfa-10198	61	34	-	-	PUNCT
ajfa-10198	61	35	052x	052x	PROPN
ajfa-10198	61	36	2016	2016	NUM
ajfa-10198	61	37	,	,	PUNCT
ajfa-10198	61	38	vol	vol	NOUN
ajfa-10198	61	39	.	.	PROPN
ajfa-10198	61	40	8	8	NUM
ajfa-10198	61	41	,	,	PUNCT
ajfa-10198	61	42	no	no	INTJ
ajfa-10198	61	43	.	.	NOUN
ajfa-10198	61	44	2	2	NUM
ajfa-10198	61	45	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	61	46	175	175	NUM
ajfa-10198	61	47	reported	report	VERB
ajfa-10198	61	48	earnings	earning	NOUN
ajfa-10198	61	49	.	.	PUNCT
ajfa-10198	62	1	managers	manager	NOUN
ajfa-10198	62	2	may	may	AUX
ajfa-10198	62	3	manage	manage	VERB
ajfa-10198	62	4	earnings	earning	NOUN
ajfa-10198	62	5	also	also	ADV
ajfa-10198	62	6	to	to	PART
ajfa-10198	62	7	reduce	reduce	VERB
ajfa-10198	62	8	the	the	DET
ajfa-10198	62	9	amount	amount	NOUN
ajfa-10198	62	10	of	of	ADP
ajfa-10198	62	11	income	income	NOUN
ajfa-10198	62	12	tax	tax	NOUN
ajfa-10198	62	13	payables	payable	NOUN
ajfa-10198	62	14	,	,	PUNCT
ajfa-10198	62	15	or	or	CCONJ
ajfa-10198	62	16	to	to	PART
ajfa-10198	62	17	influence	influence	VERB
ajfa-10198	62	18	the	the	DET
ajfa-10198	62	19	firm	firm	NOUN
ajfa-10198	62	20	’s	’s	PART
ajfa-10198	62	21	share	share	NOUN
ajfa-10198	62	22	market	market	NOUN
ajfa-10198	62	23	price	price	NOUN
ajfa-10198	62	24	.	.	PUNCT
ajfa-10198	63	1	additional	additional	ADJ
ajfa-10198	63	2	motives	motive	NOUN
ajfa-10198	63	3	are	be	AUX
ajfa-10198	63	4	available	available	ADJ
ajfa-10198	63	5	for	for	SCONJ
ajfa-10198	63	6	managers	manager	NOUN
ajfa-10198	63	7	to	to	PART
ajfa-10198	63	8	exercise	exercise	VERB
ajfa-10198	63	9	the	the	DET
ajfa-10198	63	10	phenomenon	phenomenon	NOUN
ajfa-10198	63	11	of	of	ADP
ajfa-10198	63	12	earnings	earning	NOUN
ajfa-10198	63	13	management	management	NOUN
ajfa-10198	63	14	,	,	PUNCT
ajfa-10198	63	15	but	but	CCONJ
ajfa-10198	63	16	these	these	PRON
ajfa-10198	63	17	are	be	AUX
ajfa-10198	63	18	the	the	DET
ajfa-10198	63	19	most	most	ADV
ajfa-10198	63	20	common	common	ADJ
ajfa-10198	63	21	incentives	incentive	NOUN
ajfa-10198	63	22	.	.	PUNCT
ajfa-10198	64	1	the	the	DET
ajfa-10198	64	2	opportunity	opportunity	NOUN
ajfa-10198	64	3	to	to	PART
ajfa-10198	64	4	manage	manage	VERB
ajfa-10198	64	5	earnings	earning	NOUN
ajfa-10198	64	6	can	can	AUX
ajfa-10198	64	7	be	be	AUX
ajfa-10198	64	8	interpreted	interpret	VERB
ajfa-10198	64	9	through	through	ADP
ajfa-10198	64	10	the	the	DET
ajfa-10198	64	11	relationship	relationship	NOUN
ajfa-10198	64	12	between	between	ADP
ajfa-10198	64	13	earnings	earning	NOUN
ajfa-10198	64	14	management	management	NOUN
ajfa-10198	64	15	and	and	CCONJ
ajfa-10198	64	16	earnings	earning	NOUN
ajfa-10198	64	17	quality	quality	NOUN
ajfa-10198	64	18	.	.	PUNCT
ajfa-10198	65	1	a	a	DET
ajfa-10198	65	2	link	link	NOUN
ajfa-10198	65	3	or	or	CCONJ
ajfa-10198	65	4	a	a	DET
ajfa-10198	65	5	relationship	relationship	NOUN
ajfa-10198	65	6	between	between	ADP
ajfa-10198	65	7	earnings	earning	NOUN
ajfa-10198	65	8	management	management	NOUN
ajfa-10198	65	9	and	and	CCONJ
ajfa-10198	65	10	earnings	earning	NOUN
ajfa-10198	65	11	quality	quality	NOUN
ajfa-10198	65	12	exists	exist	VERB
ajfa-10198	65	13	.	.	PUNCT
ajfa-10198	66	1	ball	ball	NOUN
ajfa-10198	66	2	and	and	CCONJ
ajfa-10198	66	3	shivakumar	shivakumar	PROPN
ajfa-10198	66	4	(	(	PUNCT
ajfa-10198	66	5	2007	2007	NUM
ajfa-10198	66	6	)	)	PUNCT
ajfa-10198	66	7	,	,	PUNCT
ajfa-10198	66	8	stated	state	VERB
ajfa-10198	66	9	that	that	SCONJ
ajfa-10198	66	10	a	a	DET
ajfa-10198	66	11	negative	negative	ADJ
ajfa-10198	66	12	relationship	relationship	NOUN
ajfa-10198	66	13	exists	exist	VERB
ajfa-10198	66	14	between	between	ADP
ajfa-10198	66	15	earnings	earning	NOUN
ajfa-10198	66	16	management	management	NOUN
ajfa-10198	66	17	and	and	CCONJ
ajfa-10198	66	18	earnings	earning	NOUN
ajfa-10198	66	19	quality	quality	NOUN
ajfa-10198	66	20	,	,	PUNCT
ajfa-10198	66	21	where	where	SCONJ
ajfa-10198	66	22	quality	quality	NOUN
ajfa-10198	66	23	of	of	ADP
ajfa-10198	66	24	earnings	earning	NOUN
ajfa-10198	66	25	quality	quality	NOUN
ajfa-10198	66	26	declines	decline	VERB
ajfa-10198	66	27	as	as	ADP
ajfa-10198	66	28	the	the	DET
ajfa-10198	66	29	level	level	NOUN
ajfa-10198	66	30	of	of	ADP
ajfa-10198	66	31	earning	earn	VERB
ajfa-10198	66	32	management	management	NOUN
ajfa-10198	66	33	practices	practice	NOUN
ajfa-10198	66	34	increases	increase	NOUN
ajfa-10198	66	35	.	.	PUNCT
ajfa-10198	67	1	several	several	ADJ
ajfa-10198	67	2	methods	method	NOUN
ajfa-10198	67	3	and	and	CCONJ
ajfa-10198	67	4	techniques	technique	NOUN
ajfa-10198	67	5	can	can	AUX
ajfa-10198	67	6	be	be	AUX
ajfa-10198	67	7	used	use	VERB
ajfa-10198	67	8	to	to	PART
ajfa-10198	67	9	manage	manage	VERB
ajfa-10198	67	10	earnings	earning	NOUN
ajfa-10198	67	11	.	.	PUNCT
ajfa-10198	68	1	one	one	NUM
ajfa-10198	68	2	common	common	ADJ
ajfa-10198	68	3	method	method	NOUN
ajfa-10198	68	4	is	be	AUX
ajfa-10198	68	5	what	what	PRON
ajfa-10198	68	6	is	be	AUX
ajfa-10198	68	7	called	call	VERB
ajfa-10198	68	8	acquisition	acquisition	NOUN
ajfa-10198	68	9	accounting	accounting	NOUN
ajfa-10198	68	10	.	.	PUNCT
ajfa-10198	69	1	under	under	ADP
ajfa-10198	69	2	the	the	DET
ajfa-10198	69	3	idea	idea	NOUN
ajfa-10198	69	4	of	of	ADP
ajfa-10198	69	5	acquisition	acquisition	NOUN
ajfa-10198	69	6	accounting	accounting	NOUN
ajfa-10198	69	7	,	,	PUNCT
ajfa-10198	69	8	gaap	gaap	PROPN
ajfa-10198	69	9	had	have	AUX
ajfa-10198	69	10	been	be	AUX
ajfa-10198	69	11	amended	amend	VERB
ajfa-10198	69	12	in	in	ADP
ajfa-10198	69	13	2001	2001	NUM
ajfa-10198	69	14	,	,	PUNCT
ajfa-10198	69	15	where	where	SCONJ
ajfa-10198	69	16	the	the	DET
ajfa-10198	69	17	pooling	pooling	NOUN
ajfa-10198	69	18	of	of	ADP
ajfa-10198	69	19	interests	interest	NOUN
ajfa-10198	69	20	method	method	NOUN
ajfa-10198	69	21	became	became	AUX
ajfa-10198	69	22	not	not	PART
ajfa-10198	69	23	allowed	allow	VERB
ajfa-10198	69	24	to	to	PART
ajfa-10198	69	25	be	be	AUX
ajfa-10198	69	26	followed	follow	VERB
ajfa-10198	69	27	,	,	PUNCT
ajfa-10198	69	28	and	and	CCONJ
ajfa-10198	69	29	business	business	NOUN
ajfa-10198	69	30	firms	firm	NOUN
ajfa-10198	69	31	should	should	AUX
ajfa-10198	69	32	follow	follow	VERB
ajfa-10198	69	33	the	the	DET
ajfa-10198	69	34	purchase	purchase	NOUN
ajfa-10198	69	35	method	method	NOUN
ajfa-10198	69	36	as	as	ADP
ajfa-10198	69	37	a	a	DET
ajfa-10198	69	38	unique	unique	ADJ
ajfa-10198	69	39	method	method	NOUN
ajfa-10198	69	40	based	base	VERB
ajfa-10198	69	41	on	on	ADP
ajfa-10198	69	42	these	these	DET
ajfa-10198	69	43	amendments	amendment	NOUN
ajfa-10198	69	44	(	(	PUNCT
ajfa-10198	69	45	abu	abu	PROPN
ajfa-10198	69	46	ajeelah	ajeelah	PROPN
ajfa-10198	69	47	and	and	CCONJ
ajfa-10198	69	48	hamdan	hamdan	PROPN
ajfa-10198	69	49	,	,	PUNCT
ajfa-10198	69	50	(	(	PUNCT
ajfa-10198	69	51	2009).the	2009).the	DET
ajfa-10198	69	52	misuse	misuse	NOUN
ajfa-10198	69	53	of	of	ADP
ajfa-10198	69	54	materiality	materiality	NOUN
ajfa-10198	69	55	is	be	AUX
ajfa-10198	69	56	also	also	ADV
ajfa-10198	69	57	another	another	DET
ajfa-10198	69	58	method	method	NOUN
ajfa-10198	69	59	that	that	PRON
ajfa-10198	69	60	can	can	AUX
ajfa-10198	69	61	be	be	AUX
ajfa-10198	69	62	followed	follow	VERB
ajfa-10198	69	63	in	in	ADP
ajfa-10198	69	64	exercising	exercise	VERB
ajfa-10198	69	65	the	the	DET
ajfa-10198	69	66	phenomenon	phenomenon	NOUN
ajfa-10198	69	67	of	of	ADP
ajfa-10198	69	68	earnings	earning	NOUN
ajfa-10198	69	69	management	management	NOUN
ajfa-10198	69	70	.	.	PUNCT
ajfa-10198	70	1	materiality	materiality	NOUN
ajfa-10198	70	2	means	mean	VERB
ajfa-10198	70	3	the	the	DET
ajfa-10198	70	4	level	level	NOUN
ajfa-10198	70	5	of	of	ADP
ajfa-10198	70	6	omission	omission	NOUN
ajfa-10198	70	7	,	,	PUNCT
ajfa-10198	70	8	misstatement	misstatement	NOUN
ajfa-10198	70	9	,	,	PUNCT
ajfa-10198	70	10	fraud	fraud	NOUN
ajfa-10198	70	11	,	,	PUNCT
ajfa-10198	70	12	or	or	CCONJ
ajfa-10198	70	13	change	change	NOUN
ajfa-10198	70	14	which	which	PRON
ajfa-10198	70	15	may	may	AUX
ajfa-10198	70	16	lead	lead	VERB
ajfa-10198	70	17	a	a	DET
ajfa-10198	70	18	decision	decision	NOUN
ajfa-10198	70	19	maker	maker	NOUN
ajfa-10198	70	20	to	to	PART
ajfa-10198	70	21	change	change	VERB
ajfa-10198	70	22	his	his	PRON
ajfa-10198	70	23	judgment	judgment	NOUN
ajfa-10198	70	24	may	may	AUX
ajfa-10198	70	25	change	change	VERB
ajfa-10198	70	26	and	and	CCONJ
ajfa-10198	70	27	therefore	therefore	ADV
ajfa-10198	70	28	the	the	DET
ajfa-10198	70	29	decision	decision	NOUN
ajfa-10198	70	30	may	may	AUX
ajfa-10198	70	31	change	change	VERB
ajfa-10198	70	32	.	.	PUNCT
ajfa-10198	71	1	the	the	DET
ajfa-10198	71	2	applications	application	NOUN
ajfa-10198	71	3	of	of	ADP
ajfa-10198	71	4	revenue	revenue	NOUN
ajfa-10198	71	5	recognition	recognition	NOUN
ajfa-10198	71	6	principle	principle	NOUN
ajfa-10198	71	7	are	be	AUX
ajfa-10198	71	8	also	also	ADV
ajfa-10198	71	9	an	an	DET
ajfa-10198	71	10	important	important	ADJ
ajfa-10198	71	11	instrument	instrument	NOUN
ajfa-10198	71	12	for	for	ADP
ajfa-10198	71	13	managing	manage	VERB
ajfa-10198	71	14	earnings	earning	NOUN
ajfa-10198	71	15	.	.	PUNCT
ajfa-10198	72	1	revenue	revenue	NOUN
ajfa-10198	72	2	is	be	AUX
ajfa-10198	72	3	recognized	recognize	VERB
ajfa-10198	72	4	when	when	SCONJ
ajfa-10198	72	5	earned	earn	VERB
ajfa-10198	72	6	,	,	PUNCT
ajfa-10198	72	7	realized	realize	VERB
ajfa-10198	72	8	,	,	PUNCT
ajfa-10198	72	9	or	or	CCONJ
ajfa-10198	72	10	realizable	realizable	ADJ
ajfa-10198	72	11	.	.	PUNCT
ajfa-10198	73	1	the	the	DET
ajfa-10198	73	2	general	general	ADJ
ajfa-10198	73	3	rule	rule	NOUN
ajfa-10198	73	4	is	be	AUX
ajfa-10198	73	5	that	that	SCONJ
ajfa-10198	73	6	revenue	revenue	NOUN
ajfa-10198	73	7	is	be	AUX
ajfa-10198	73	8	recognized	recognize	VERB
ajfa-10198	73	9	at	at	ADP
ajfa-10198	73	10	point	point	NOUN
ajfa-10198	73	11	of	of	ADP
ajfa-10198	73	12	sale	sale	NOUN
ajfa-10198	73	13	for	for	ADP
ajfa-10198	73	14	sales	sale	NOUN
ajfa-10198	73	15	of	of	ADP
ajfa-10198	73	16	tangible	tangible	ADJ
ajfa-10198	73	17	products	product	NOUN
ajfa-10198	73	18	,	,	PUNCT
ajfa-10198	73	19	and	and	CCONJ
ajfa-10198	73	20	when	when	SCONJ
ajfa-10198	73	21	the	the	DET
ajfa-10198	73	22	service	service	NOUN
ajfa-10198	73	23	is	be	AUX
ajfa-10198	73	24	rendered	render	VERB
ajfa-10198	73	25	in	in	ADP
ajfa-10198	73	26	full	full	ADJ
ajfa-10198	73	27	in	in	ADP
ajfa-10198	73	28	case	case	NOUN
ajfa-10198	73	29	of	of	ADP
ajfa-10198	73	30	services	service	NOUN
ajfa-10198	73	31	,	,	PUNCT
ajfa-10198	73	32	because	because	SCONJ
ajfa-10198	73	33	a	a	DET
ajfa-10198	73	34	probability	probability	NOUN
ajfa-10198	73	35	appears	appear	VERB
ajfa-10198	73	36	that	that	SCONJ
ajfa-10198	73	37	resource	resource	NOUN
ajfa-10198	73	38	will	will	AUX
ajfa-10198	73	39	inflow	inflow	VERB
ajfa-10198	73	40	to	to	ADP
ajfa-10198	73	41	the	the	DET
ajfa-10198	73	42	firm	firm	NOUN
ajfa-10198	73	43	with	with	ADP
ajfa-10198	73	44	amount	amount	NOUN
ajfa-10198	73	45	can	can	AUX
ajfa-10198	73	46	be	be	AUX
ajfa-10198	73	47	measured	measure	VERB
ajfa-10198	73	48	reliably	reliably	ADV
ajfa-10198	73	49	.	.	PUNCT
ajfa-10198	74	1	in	in	ADP
ajfa-10198	74	2	practice	practice	NOUN
ajfa-10198	74	3	,	,	PUNCT
ajfa-10198	74	4	firms	firm	NOUN
ajfa-10198	74	5	may	may	AUX
ajfa-10198	74	6	recognize	recognize	VERB
ajfa-10198	74	7	revenue	revenue	NOUN
ajfa-10198	74	8	despite	despite	SCONJ
ajfa-10198	74	9	no	no	DET
ajfa-10198	74	10	enough	enough	ADJ
ajfa-10198	74	11	ability	ability	NOUN
ajfa-10198	74	12	exists	exist	VERB
ajfa-10198	74	13	that	that	SCONJ
ajfa-10198	74	14	the	the	DET
ajfa-10198	74	15	resources	resource	NOUN
ajfa-10198	74	16	will	will	AUX
ajfa-10198	74	17	inflow	inflow	VERB
ajfa-10198	74	18	to	to	ADP
ajfa-10198	74	19	the	the	DET
ajfa-10198	74	20	fir	fir	NOUN
ajfa-10198	74	21	,	,	PUNCT
ajfa-10198	74	22	or	or	CCONJ
ajfa-10198	74	23	may	may	AUX
ajfa-10198	74	24	recognize	recognize	VERB
ajfa-10198	74	25	revenue	revenue	NOUN
ajfa-10198	74	26	early	early	ADV
ajfa-10198	74	27	or	or	CCONJ
ajfa-10198	74	28	delaying	delay	VERB
ajfa-10198	74	29	this	this	DET
ajfa-10198	74	30	recognition	recognition	NOUN
ajfa-10198	74	31	intentionally	intentionally	ADV
ajfa-10198	74	32	to	to	PART
ajfa-10198	74	33	achieve	achieve	VERB
ajfa-10198	74	34	an	an	DET
ajfa-10198	74	35	attractive	attractive	ADJ
ajfa-10198	74	36	purpose	purpose	NOUN
ajfa-10198	74	37	for	for	ADP
ajfa-10198	74	38	the	the	DET
ajfa-10198	74	39	management	management	NOUN
ajfa-10198	74	40	.	.	PUNCT
ajfa-10198	75	1	cooking	cook	VERB
ajfa-10198	75	2	the	the	DET
ajfa-10198	75	3	books	book	NOUN
ajfa-10198	75	4	is	be	AUX
ajfa-10198	75	5	also	also	ADV
ajfa-10198	75	6	a	a	DET
ajfa-10198	75	7	known	know	VERB
ajfa-10198	75	8	method	method	NOUN
ajfa-10198	75	9	in	in	ADP
ajfa-10198	75	10	the	the	DET
ajfa-10198	75	11	practices	practice	NOUN
ajfa-10198	75	12	of	of	ADP
ajfa-10198	75	13	earnings	earning	NOUN
ajfa-10198	75	14	management	management	NOUN
ajfa-10198	75	15	such	such	ADJ
ajfa-10198	75	16	as	as	ADP
ajfa-10198	75	17	trade	trade	NOUN
ajfa-10198	75	18	loading	loading	NOUN
ajfa-10198	75	19	and	and	CCONJ
ajfa-10198	75	20	channel	channel	NOUN
ajfa-10198	75	21	staffing	staffing	NOUN
ajfa-10198	75	22	.	.	PUNCT
ajfa-10198	76	1	more	more	ADJ
ajfa-10198	76	2	methods	method	NOUN
ajfa-10198	76	3	of	of	ADP
ajfa-10198	76	4	managing	manage	VERB
ajfa-10198	76	5	earnings	earning	NOUN
ajfa-10198	76	6	are	be	AUX
ajfa-10198	76	7	available	available	ADJ
ajfa-10198	76	8	such	such	ADJ
ajfa-10198	76	9	as	as	ADP
ajfa-10198	76	10	capitalizing	capitalize	VERB
ajfa-10198	76	11	expenses	expense	NOUN
ajfa-10198	76	12	despite	despite	SCONJ
ajfa-10198	76	13	that	that	SCONJ
ajfa-10198	76	14	it	it	PRON
ajfa-10198	76	15	should	should	AUX
ajfa-10198	76	16	be	be	AUX
ajfa-10198	76	17	expensed	expense	VERB
ajfa-10198	76	18	within	within	ADP
ajfa-10198	76	19	the	the	DET
ajfa-10198	76	20	current	current	ADJ
ajfa-10198	76	21	period	period	NOUN
ajfa-10198	76	22	.	.	PUNCT
ajfa-10198	77	1	nonrecurring	nonrecurre	VERB
ajfa-10198	77	2	expenses	expense	NOUN
ajfa-10198	77	3	,	,	PUNCT
ajfa-10198	77	4	pension	pension	NOUN
ajfa-10198	77	5	plans	plan	NOUN
ajfa-10198	77	6	,	,	PUNCT
ajfa-10198	77	7	off	off	ADP
ajfa-10198	77	8	balance	balance	NOUN
ajfa-10198	77	9	sheet	sheet	NOUN
ajfa-10198	77	10	items	item	NOUN
ajfa-10198	77	11	,	,	PUNCT
ajfa-10198	77	12	artificial	artificial	ADJ
ajfa-10198	77	13	rents	rent	NOUN
ajfa-10198	77	14	,	,	PUNCT
ajfa-10198	77	15	and	and	CCONJ
ajfa-10198	77	16	cookie	cookie	NOUN
ajfa-10198	77	17	jar	jar	NOUN
ajfa-10198	77	18	reserves	reserve	NOUN
ajfa-10198	77	19	,	,	PUNCT
ajfa-10198	77	20	are	be	AUX
ajfa-10198	77	21	all	all	ADV
ajfa-10198	77	22	among	among	ADP
ajfa-10198	77	23	the	the	DET
ajfa-10198	77	24	methods	method	NOUN
ajfa-10198	77	25	available	available	ADJ
ajfa-10198	77	26	to	to	PART
ajfa-10198	77	27	practice	practice	VERB
ajfa-10198	77	28	earnings	earning	NOUN
ajfa-10198	77	29	management	management	NOUN
ajfa-10198	77	30	.	.	PUNCT
ajfa-10198	78	1	the	the	DET
ajfa-10198	78	2	decision	decision	NOUN
ajfa-10198	78	3	of	of	ADP
ajfa-10198	78	4	capital	capital	NOUN
ajfa-10198	78	5	structure	structure	NOUN
ajfa-10198	78	6	formation	formation	NOUN
ajfa-10198	78	7	is	be	AUX
ajfa-10198	78	8	one	one	NUM
ajfa-10198	78	9	among	among	ADP
ajfa-10198	78	10	the	the	DET
ajfa-10198	78	11	most	most	ADV
ajfa-10198	78	12	important	important	ADJ
ajfa-10198	78	13	decisions	decision	NOUN
ajfa-10198	78	14	in	in	ADP
ajfa-10198	78	15	business	business	NOUN
ajfa-10198	78	16	organizations	organization	NOUN
ajfa-10198	78	17	that	that	PRON
ajfa-10198	78	18	taken	take	VERB
ajfa-10198	78	19	by	by	ADP
ajfa-10198	78	20	the	the	DET
ajfa-10198	78	21	firm	firm	NOUN
ajfa-10198	78	22	’s	’s	PART
ajfa-10198	78	23	management	management	NOUN
ajfa-10198	78	24	or	or	CCONJ
ajfa-10198	78	25	its	its	PRON
ajfa-10198	78	26	board	board	NOUN
ajfa-10198	78	27	regarding	regard	VERB
ajfa-10198	78	28	the	the	DET
ajfa-10198	78	29	capital	capital	NOUN
ajfa-10198	78	30	structure	structure	NOUN
ajfa-10198	78	31	.	.	PUNCT
ajfa-10198	79	1	the	the	DET
ajfa-10198	79	2	term	term	NOUN
ajfa-10198	79	3	capital	capital	NOUN
ajfa-10198	79	4	structure	structure	NOUN
ajfa-10198	79	5	refers	refer	VERB
ajfa-10198	79	6	to	to	ADP
ajfa-10198	79	7	the	the	DET
ajfa-10198	79	8	proportion	proportion	NOUN
ajfa-10198	79	9	of	of	ADP
ajfa-10198	79	10	each	each	PRON
ajfa-10198	79	11	of	of	ADP
ajfa-10198	79	12	equity	equity	NOUN
ajfa-10198	79	13	and	and	CCONJ
ajfa-10198	79	14	debt	debt	NOUN
ajfa-10198	79	15	in	in	ADP
ajfa-10198	79	16	funding	fund	VERB
ajfa-10198	79	17	the	the	DET
ajfa-10198	79	18	assets	asset	NOUN
ajfa-10198	79	19	of	of	ADP
ajfa-10198	79	20	the	the	DET
ajfa-10198	79	21	firm	firm	NOUN
ajfa-10198	79	22	,	,	PUNCT
ajfa-10198	79	23	so	so	SCONJ
ajfa-10198	79	24	debt	debt	NOUN
ajfa-10198	79	25	means	mean	VERB
ajfa-10198	79	26	the	the	DET
ajfa-10198	79	27	part	part	NOUN
ajfa-10198	79	28	that	that	PRON
ajfa-10198	79	29	borrowed	borrow	VERB
ajfa-10198	79	30	from	from	ADP
ajfa-10198	79	31	creditors	creditor	NOUN
ajfa-10198	79	32	,	,	PUNCT
ajfa-10198	79	33	whether	whether	SCONJ
ajfa-10198	79	34	it	it	PRON
ajfa-10198	79	35	is	be	AUX
ajfa-10198	79	36	cash	cash	NOUN
ajfa-10198	79	37	as	as	ADP
ajfa-10198	79	38	loans	loan	NOUN
ajfa-10198	79	39	or	or	CCONJ
ajfa-10198	79	40	purchasing	purchasing	NOUN
ajfa-10198	79	41	and	and	CCONJ
ajfa-10198	79	42	receiving	receive	VERB
ajfa-10198	79	43	services	service	NOUN
ajfa-10198	79	44	on	on	ADP
ajfa-10198	79	45	credit	credit	NOUN
ajfa-10198	79	46	.	.	PUNCT
ajfa-10198	80	1	the	the	DET
ajfa-10198	80	2	term	term	NOUN
ajfa-10198	80	3	financial	financial	ADJ
ajfa-10198	80	4	leverage	leverage	NOUN
ajfa-10198	80	5	refers	refer	VERB
ajfa-10198	80	6	to	to	ADP
ajfa-10198	80	7	the	the	DET
ajfa-10198	80	8	amount	amount	NOUN
ajfa-10198	80	9	of	of	ADP
ajfa-10198	80	10	debt	debt	NOUN
ajfa-10198	80	11	used	use	VERB
ajfa-10198	80	12	in	in	ADP
ajfa-10198	80	13	the	the	DET
ajfa-10198	80	14	capital	capital	NOUN
ajfa-10198	80	15	structure	structure	NOUN
ajfa-10198	80	16	of	of	ADP
ajfa-10198	80	17	firms	firm	NOUN
ajfa-10198	80	18	.	.	PUNCT
ajfa-10198	81	1	more	more	ADJ
ajfa-10198	81	2	borrowing	borrowing	NOUN
ajfa-10198	81	3	leads	lead	VERB
ajfa-10198	81	4	to	to	ADP
ajfa-10198	81	5	more	more	ADJ
ajfa-10198	81	6	risks	risk	NOUN
ajfa-10198	81	7	,	,	PUNCT
ajfa-10198	81	8	but	but	CCONJ
ajfa-10198	81	9	borrowing	borrowing	NOUN
ajfa-10198	81	10	is	be	AUX
ajfa-10198	81	11	preferable	preferable	ADJ
ajfa-10198	81	12	when	when	SCONJ
ajfa-10198	81	13	the	the	DET
ajfa-10198	81	14	cost	cost	NOUN
ajfa-10198	81	15	of	of	ADP
ajfa-10198	81	16	borrowed	borrow	VERB
ajfa-10198	81	17	funds	fund	NOUN
ajfa-10198	81	18	is	be	AUX
ajfa-10198	81	19	less	less	ADJ
ajfa-10198	81	20	than	than	ADP
ajfa-10198	81	21	the	the	DET
ajfa-10198	81	22	rate	rate	NOUN
ajfa-10198	81	23	that	that	PRON
ajfa-10198	81	24	may	may	AUX
ajfa-10198	81	25	be	be	AUX
ajfa-10198	81	26	achieved	achieve	VERB
ajfa-10198	81	27	when	when	SCONJ
ajfa-10198	81	28	these	these	DET
ajfa-10198	81	29	borrowed	borrow	VERB
ajfa-10198	81	30	funds	fund	NOUN
ajfa-10198	81	31	are	be	AUX
ajfa-10198	81	32	invested	invest	VERB
ajfa-10198	81	33	somewhere	somewhere	ADV
ajfa-10198	81	34	.	.	PUNCT
ajfa-10198	82	1	it	it	PRON
ajfa-10198	82	2	is	be	AUX
ajfa-10198	82	3	already	already	ADV
ajfa-10198	82	4	known	know	VERB
ajfa-10198	82	5	that	that	SCONJ
ajfa-10198	82	6	more	more	ADJ
ajfa-10198	82	7	borrowing	borrowing	NOUN
ajfa-10198	82	8	increases	increase	NOUN
ajfa-10198	82	9	risk	risk	NOUN
ajfa-10198	82	10	,	,	PUNCT
ajfa-10198	82	11	but	but	CCONJ
ajfa-10198	82	12	also	also	ADV
ajfa-10198	82	13	borrowing	borrowing	NOUN
ajfa-10198	82	14	may	may	AUX
ajfa-10198	82	15	increase	increase	VERB
ajfa-10198	82	16	the	the	DET
ajfa-10198	82	17	profitability	profitability	NOUN
ajfa-10198	82	18	of	of	ADP
ajfa-10198	82	19	the	the	DET
ajfa-10198	82	20	borrower	borrower	NOUN
ajfa-10198	82	21	when	when	SCONJ
ajfa-10198	82	22	rate	rate	NOUN
ajfa-10198	82	23	of	of	ADP
ajfa-10198	82	24	interests	interest	NOUN
ajfa-10198	82	25	on	on	ADP
ajfa-10198	82	26	borrowing	borrowing	NOUN
ajfa-10198	82	27	funds	fund	NOUN
ajfa-10198	82	28	is	be	AUX
ajfa-10198	82	29	sharply	sharply	ADV
ajfa-10198	82	30	lower	low	ADJ
ajfa-10198	82	31	than	than	ADP
ajfa-10198	82	32	the	the	DET
ajfa-10198	82	33	rate	rate	NOUN
ajfa-10198	82	34	on	on	ADP
ajfa-10198	82	35	these	these	DET
ajfa-10198	82	36	funds	fund	NOUN
ajfa-10198	82	37	when	when	SCONJ
ajfa-10198	82	38	used	use	VERB
ajfa-10198	82	39	in	in	ADP
ajfa-10198	82	40	investment	investment	NOUN
ajfa-10198	82	41	.	.	PUNCT
ajfa-10198	83	1	actually	actually	ADV
ajfa-10198	83	2	this	this	PRON
ajfa-10198	83	3	is	be	AUX
ajfa-10198	83	4	called	call	VERB
ajfa-10198	83	5	trade	trade	NOUN
ajfa-10198	83	6	in	in	ADP
ajfa-10198	83	7	equity	equity	NOUN
ajfa-10198	83	8	,	,	PUNCT
ajfa-10198	83	9	asian	asian	ADJ
ajfa-10198	83	10	journal	journal	NOUN
ajfa-10198	83	11	of	of	ADP
ajfa-10198	83	12	finance	finance	PROPN
ajfa-10198	83	13	&	&	CCONJ
ajfa-10198	83	14	accounting	accounting	PROPN
ajfa-10198	83	15	issn	issn	PROPN
ajfa-10198	83	16	1946	1946	NUM
ajfa-10198	83	17	-	-	PUNCT
ajfa-10198	83	18	052x	052x	PROPN
ajfa-10198	83	19	2016	2016	NUM
ajfa-10198	83	20	,	,	PUNCT
ajfa-10198	83	21	vol	vol	NOUN
ajfa-10198	83	22	.	.	PROPN
ajfa-10198	83	23	8	8	NUM
ajfa-10198	83	24	,	,	PUNCT
ajfa-10198	83	25	no	no	INTJ
ajfa-10198	83	26	.	.	NOUN
ajfa-10198	83	27	2	2	NUM
ajfa-10198	83	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	83	29	176	176	NUM
ajfa-10198	83	30	because	because	SCONJ
ajfa-10198	83	31	this	this	DET
ajfa-10198	83	32	difference	difference	NOUN
ajfa-10198	83	33	at	at	ADP
ajfa-10198	83	34	end	end	NOUN
ajfa-10198	83	35	is	be	AUX
ajfa-10198	83	36	due	due	ADJ
ajfa-10198	83	37	to	to	ADP
ajfa-10198	83	38	shareholders	shareholder	NOUN
ajfa-10198	83	39	,	,	PUNCT
ajfa-10198	83	40	so	so	ADV
ajfa-10198	83	41	rarely	rarely	ADV
ajfa-10198	83	42	a	a	DET
ajfa-10198	83	43	firm	firm	NOUN
ajfa-10198	83	44	borrows	borrow	VERB
ajfa-10198	83	45	with	with	ADP
ajfa-10198	83	46	a	a	DET
ajfa-10198	83	47	rate	rate	NOUN
ajfa-10198	83	48	of	of	ADP
ajfa-10198	83	49	interests	interest	NOUN
ajfa-10198	83	50	exceeds	exceed	VERB
ajfa-10198	83	51	the	the	DET
ajfa-10198	83	52	expected	expect	VERB
ajfa-10198	83	53	rate	rate	NOUN
ajfa-10198	83	54	of	of	ADP
ajfa-10198	83	55	return	return	NOUN
ajfa-10198	83	56	on	on	ADP
ajfa-10198	83	57	investment	investment	NOUN
ajfa-10198	83	58	.	.	PUNCT
ajfa-10198	84	1	the	the	DET
ajfa-10198	84	2	weight	weight	NOUN
ajfa-10198	84	3	of	of	ADP
ajfa-10198	84	4	debt	debt	NOUN
ajfa-10198	84	5	in	in	ADP
ajfa-10198	84	6	the	the	DET
ajfa-10198	84	7	capital	capital	NOUN
ajfa-10198	84	8	structure	structure	NOUN
ajfa-10198	84	9	can	can	AUX
ajfa-10198	84	10	be	be	AUX
ajfa-10198	84	11	measured	measure	VERB
ajfa-10198	84	12	using	use	VERB
ajfa-10198	84	13	different	different	ADJ
ajfa-10198	84	14	measures	measure	NOUN
ajfa-10198	84	15	such	such	ADJ
ajfa-10198	84	16	as	as	ADP
ajfa-10198	84	17	debt	debt	NOUN
ajfa-10198	84	18	ratio	ratio	NOUN
ajfa-10198	84	19	and	and	CCONJ
ajfa-10198	84	20	debt	debt	NOUN
ajfa-10198	84	21	to	to	ADP
ajfa-10198	84	22	equity	equity	NOUN
ajfa-10198	84	23	ratio	ratio	NOUN
ajfa-10198	84	24	,	,	PUNCT
ajfa-10198	84	25	but	but	CCONJ
ajfa-10198	84	26	in	in	ADP
ajfa-10198	84	27	this	this	DET
ajfa-10198	84	28	study	study	NOUN
ajfa-10198	84	29	the	the	DET
ajfa-10198	84	30	debt	debt	NOUN
ajfa-10198	84	31	to	to	ADP
ajfa-10198	84	32	equity	equity	NOUN
ajfa-10198	84	33	ratio	ratio	NOUN
ajfa-10198	84	34	is	be	AUX
ajfa-10198	84	35	used	use	VERB
ajfa-10198	84	36	because	because	SCONJ
ajfa-10198	84	37	it	it	PRON
ajfa-10198	84	38	finds	find	VERB
ajfa-10198	84	39	debt	debt	NOUN
ajfa-10198	84	40	in	in	ADP
ajfa-10198	84	41	proportional	proportional	ADJ
ajfa-10198	84	42	relation	relation	NOUN
ajfa-10198	84	43	to	to	ADP
ajfa-10198	84	44	total	total	ADJ
ajfa-10198	84	45	assets	asset	NOUN
ajfa-10198	84	46	.	.	PUNCT
ajfa-10198	85	1	the	the	DET
ajfa-10198	85	2	issue	issue	NOUN
ajfa-10198	85	3	of	of	ADP
ajfa-10198	85	4	earnings	earning	NOUN
ajfa-10198	85	5	management	management	NOUN
ajfa-10198	85	6	had	have	AUX
ajfa-10198	85	7	been	be	AUX
ajfa-10198	85	8	given	give	VERB
ajfa-10198	85	9	enough	enough	ADJ
ajfa-10198	85	10	interests	interest	NOUN
ajfa-10198	85	11	and	and	CCONJ
ajfa-10198	85	12	its	its	PRON
ajfa-10198	85	13	importance	importance	NOUN
ajfa-10198	85	14	is	be	AUX
ajfa-10198	85	15	perceived	perceive	VERB
ajfa-10198	85	16	carefully	carefully	ADV
ajfa-10198	85	17	in	in	ADP
ajfa-10198	85	18	the	the	DET
ajfa-10198	85	19	developed	developed	ADJ
ajfa-10198	85	20	and	and	CCONJ
ajfa-10198	85	21	western	western	ADJ
ajfa-10198	85	22	countries	country	NOUN
ajfa-10198	85	23	,	,	PUNCT
ajfa-10198	85	24	but	but	CCONJ
ajfa-10198	85	25	in	in	ADP
ajfa-10198	85	26	the	the	DET
ajfa-10198	85	27	developing	develop	VERB
ajfa-10198	85	28	countries	country	NOUN
ajfa-10198	85	29	,	,	PUNCT
ajfa-10198	85	30	including	include	VERB
ajfa-10198	85	31	the	the	DET
ajfa-10198	85	32	arab	arab	ADJ
ajfa-10198	85	33	and	and	CCONJ
ajfa-10198	85	34	other	other	ADJ
ajfa-10198	85	35	middle	middle	PROPN
ajfa-10198	85	36	east	east	PROPN
ajfa-10198	85	37	countries	country	NOUN
ajfa-10198	85	38	,	,	PUNCT
ajfa-10198	85	39	the	the	DET
ajfa-10198	85	40	problem	problem	NOUN
ajfa-10198	85	41	had	have	AUX
ajfa-10198	85	42	not	not	PART
ajfa-10198	85	43	been	be	AUX
ajfa-10198	85	44	given	give	VERB
ajfa-10198	85	45	the	the	DET
ajfa-10198	85	46	deserved	deserved	ADJ
ajfa-10198	85	47	importance	importance	NOUN
ajfa-10198	85	48	,	,	PUNCT
ajfa-10198	85	49	especially	especially	ADV
ajfa-10198	85	50	that	that	SCONJ
ajfa-10198	85	51	arab	arab	PROPN
ajfa-10198	85	52	gulf	gulf	PROPN
ajfa-10198	85	53	countries	country	NOUN
ajfa-10198	85	54	do	do	AUX
ajfa-10198	85	55	not	not	PART
ajfa-10198	85	56	impose	impose	VERB
ajfa-10198	85	57	income	income	NOUN
ajfa-10198	85	58	tax	tax	NOUN
ajfa-10198	85	59	,	,	PUNCT
ajfa-10198	85	60	so	so	CCONJ
ajfa-10198	85	61	its	its	PRON
ajfa-10198	85	62	economic	economic	ADJ
ajfa-10198	85	63	system	system	NOUN
ajfa-10198	85	64	can	can	AUX
ajfa-10198	85	65	be	be	AUX
ajfa-10198	85	66	considered	consider	VERB
ajfa-10198	85	67	as	as	ADP
ajfa-10198	85	68	different	different	ADJ
ajfa-10198	85	69	and	and	CCONJ
ajfa-10198	85	70	unique	unique	ADJ
ajfa-10198	85	71	system	system	NOUN
ajfa-10198	85	72	,	,	PUNCT
ajfa-10198	85	73	where	where	SCONJ
ajfa-10198	85	74	governmental	governmental	ADJ
ajfa-10198	85	75	revenues	revenue	NOUN
ajfa-10198	85	76	are	be	AUX
ajfa-10198	85	77	not	not	PART
ajfa-10198	85	78	based	base	VERB
ajfa-10198	85	79	on	on	ADP
ajfa-10198	85	80	taxes	taxis	NOUN
ajfa-10198	85	81	.	.	PUNCT
ajfa-10198	86	1	actually	actually	ADV
ajfa-10198	86	2	,	,	PUNCT
ajfa-10198	86	3	and	and	CCONJ
ajfa-10198	86	4	based	base	VERB
ajfa-10198	86	5	on	on	ADP
ajfa-10198	86	6	the	the	DET
ajfa-10198	86	7	survey	survey	NOUN
ajfa-10198	86	8	made	make	VERB
ajfa-10198	86	9	to	to	ADP
ajfa-10198	86	10	the	the	DET
ajfa-10198	86	11	literature	literature	NOUN
ajfa-10198	86	12	of	of	ADP
ajfa-10198	86	13	earnings	earning	NOUN
ajfa-10198	86	14	management	management	NOUN
ajfa-10198	86	15	,	,	PUNCT
ajfa-10198	86	16	no	no	DET
ajfa-10198	86	17	prior	prior	ADJ
ajfa-10198	86	18	researches	research	NOUN
ajfa-10198	86	19	that	that	SCONJ
ajfa-10198	86	20	investigating	investigate	VERB
ajfa-10198	86	21	the	the	DET
ajfa-10198	86	22	issue	issue	NOUN
ajfa-10198	86	23	of	of	ADP
ajfa-10198	86	24	earnings	earning	NOUN
ajfa-10198	86	25	management	management	NOUN
ajfa-10198	86	26	had	have	AUX
ajfa-10198	86	27	been	be	AUX
ajfa-10198	86	28	found	find	VERB
ajfa-10198	86	29	,	,	PUNCT
ajfa-10198	86	30	not	not	PART
ajfa-10198	86	31	only	only	ADV
ajfa-10198	86	32	in	in	ADP
ajfa-10198	86	33	uae	uae	PROPN
ajfa-10198	86	34	,	,	PUNCT
ajfa-10198	86	35	but	but	CCONJ
ajfa-10198	86	36	also	also	ADV
ajfa-10198	86	37	in	in	ADP
ajfa-10198	86	38	other	other	ADJ
ajfa-10198	86	39	arab	arab	ADJ
ajfa-10198	86	40	gulf	gulf	PROPN
ajfa-10198	86	41	countries	country	NOUN
ajfa-10198	86	42	.	.	PUNCT
ajfa-10198	87	1	the	the	DET
ajfa-10198	87	2	most	most	ADV
ajfa-10198	87	3	important	important	ADJ
ajfa-10198	87	4	and	and	CCONJ
ajfa-10198	87	5	recent	recent	ADJ
ajfa-10198	87	6	important	important	ADJ
ajfa-10198	87	7	study	study	NOUN
ajfa-10198	87	8	is	be	AUX
ajfa-10198	87	9	that	that	SCONJ
ajfa-10198	87	10	what	what	PRON
ajfa-10198	87	11	carried	carry	VERB
ajfa-10198	87	12	out	out	ADP
ajfa-10198	87	13	by	by	ADP
ajfa-10198	87	14	al	al	PROPN
ajfa-10198	87	15	momani	momani	PROPN
ajfa-10198	87	16	(	(	PUNCT
ajfa-10198	87	17	2016	2016	NUM
ajfa-10198	87	18	)	)	PUNCT
ajfa-10198	87	19	,	,	PUNCT
ajfa-10198	87	20	where	where	SCONJ
ajfa-10198	87	21	the	the	DET
ajfa-10198	87	22	author	author	NOUN
ajfa-10198	87	23	investigated	investigate	VERB
ajfa-10198	87	24	whether	whether	SCONJ
ajfa-10198	87	25	the	the	DET
ajfa-10198	87	26	traditional	traditional	ADJ
ajfa-10198	87	27	and	and	CCONJ
ajfa-10198	87	28	modern	modern	ADJ
ajfa-10198	87	29	performance	performance	NOUN
ajfa-10198	87	30	indicators	indicator	NOUN
ajfa-10198	87	31	can	can	AUX
ajfa-10198	87	32	explain	explain	VERB
ajfa-10198	87	33	the	the	DET
ajfa-10198	87	34	practices	practice	NOUN
ajfa-10198	87	35	of	of	ADP
ajfa-10198	87	36	earnings	earning	NOUN
ajfa-10198	87	37	management	management	NOUN
ajfa-10198	87	38	phenomenon	phenomenon	NOUN
ajfa-10198	87	39	of	of	ADP
ajfa-10198	87	40	the	the	DET
ajfa-10198	87	41	listed	list	VERB
ajfa-10198	87	42	manufacturing	manufacturing	NOUN
ajfa-10198	87	43	firms	firm	NOUN
ajfa-10198	87	44	at	at	ADP
ajfa-10198	87	45	amman	amman	PROPN
ajfa-10198	87	46	stock	stock	PROPN
ajfa-10198	87	47	exchange	exchange	PROPN
ajfa-10198	87	48	.	.	PUNCT
ajfa-10198	88	1	the	the	DET
ajfa-10198	88	2	author	author	NOUN
ajfa-10198	88	3	used	use	VERB
ajfa-10198	88	4	the	the	DET
ajfa-10198	88	5	modified	modify	VERB
ajfa-10198	88	6	(	(	PUNCT
ajfa-10198	88	7	1995	1995	NUM
ajfa-10198	88	8	)	)	PUNCT
ajfa-10198	88	9	jones	jones	PROPN
ajfa-10198	88	10	model	model	PROPN
ajfa-10198	88	11	in	in	ADP
ajfa-10198	88	12	measuring	measure	VERB
ajfa-10198	88	13	the	the	DET
ajfa-10198	88	14	practices	practice	NOUN
ajfa-10198	88	15	of	of	ADP
ajfa-10198	88	16	earnings	earning	NOUN
ajfa-10198	88	17	management	management	NOUN
ajfa-10198	88	18	for	for	ADP
ajfa-10198	88	19	a	a	DET
ajfa-10198	88	20	data	datum	NOUN
ajfa-10198	88	21	of	of	ADP
ajfa-10198	88	22	a	a	DET
ajfa-10198	88	23	sample	sample	NOUN
ajfa-10198	88	24	consisting	consist	VERB
ajfa-10198	88	25	of	of	ADP
ajfa-10198	88	26	29	29	NUM
ajfa-10198	88	27	firms	firm	NOUN
ajfa-10198	88	28	covering	cover	VERB
ajfa-10198	88	29	the	the	DET
ajfa-10198	88	30	period	period	NOUN
ajfa-10198	88	31	2006	2006	NUM
ajfa-10198	88	32	-	-	SYM
ajfa-10198	88	33	2013	2013	NUM
ajfa-10198	88	34	.	.	PUNCT
ajfa-10198	89	1	in	in	ADP
ajfa-10198	89	2	details	detail	NOUN
ajfa-10198	89	3	,	,	PUNCT
ajfa-10198	89	4	three	three	NUM
ajfa-10198	89	5	traditional	traditional	ADJ
ajfa-10198	89	6	indicators	indicator	NOUN
ajfa-10198	89	7	had	have	AUX
ajfa-10198	89	8	been	be	AUX
ajfa-10198	89	9	taken	take	VERB
ajfa-10198	89	10	with	with	ADP
ajfa-10198	89	11	consideration	consideration	NOUN
ajfa-10198	89	12	by	by	ADP
ajfa-10198	89	13	the	the	DET
ajfa-10198	89	14	author	author	NOUN
ajfa-10198	89	15	including	include	VERB
ajfa-10198	89	16	return	return	NOUN
ajfa-10198	89	17	on	on	ADP
ajfa-10198	89	18	assets	asset	NOUN
ajfa-10198	89	19	,	,	PUNCT
ajfa-10198	89	20	return	return	VERB
ajfa-10198	89	21	on	on	ADP
ajfa-10198	89	22	sales	sale	NOUN
ajfa-10198	89	23	,	,	PUNCT
ajfa-10198	89	24	and	and	CCONJ
ajfa-10198	89	25	cash	cash	NOUN
ajfa-10198	89	26	flows	flow	NOUN
ajfa-10198	89	27	from	from	ADP
ajfa-10198	89	28	operations	operation	NOUN
ajfa-10198	89	29	.	.	PUNCT
ajfa-10198	90	1	modern	modern	ADJ
ajfa-10198	90	2	indicators	indicator	NOUN
ajfa-10198	90	3	tat	tat	VERB
ajfa-10198	90	4	the	the	DET
ajfa-10198	90	5	study	study	NOUN
ajfa-10198	90	6	takes	take	VERB
ajfa-10198	90	7	into	into	ADP
ajfa-10198	90	8	consideration	consideration	NOUN
ajfa-10198	90	9	are	be	AUX
ajfa-10198	90	10	tobin’s	tobin’s	NOUN
ajfa-10198	90	11	-	-	PUNCT
ajfa-10198	90	12	q	q	NOUN
ajfa-10198	90	13	and	and	CCONJ
ajfa-10198	90	14	the	the	DET
ajfa-10198	90	15	economic	economic	ADJ
ajfa-10198	90	16	value	value	NOUN
ajfa-10198	90	17	added	add	VERB
ajfa-10198	90	18	.	.	PUNCT
ajfa-10198	91	1	the	the	DET
ajfa-10198	91	2	study	study	NOUN
ajfa-10198	91	3	shows	show	VERB
ajfa-10198	91	4	that	that	SCONJ
ajfa-10198	91	5	the	the	DET
ajfa-10198	91	6	manufacturing	manufacturing	NOUN
ajfa-10198	91	7	listed	list	VERB
ajfa-10198	91	8	firms	firm	NOUN
ajfa-10198	91	9	at	at	ADP
ajfa-10198	91	10	amman	amman	PROPN
ajfa-10198	91	11	stock	stock	PROPN
ajfa-10198	91	12	exchange	exchange	PROPN
ajfa-10198	91	13	are	be	AUX
ajfa-10198	91	14	still	still	ADV
ajfa-10198	91	15	exercising	exercise	VERB
ajfa-10198	91	16	the	the	DET
ajfa-10198	91	17	phenomenon	phenomenon	NOUN
ajfa-10198	91	18	of	of	ADP
ajfa-10198	91	19	earnings	earning	NOUN
ajfa-10198	91	20	management	management	NOUN
ajfa-10198	91	21	,	,	PUNCT
ajfa-10198	91	22	and	and	CCONJ
ajfa-10198	91	23	a	a	DET
ajfa-10198	91	24	significant	significant	ADJ
ajfa-10198	91	25	relationship	relationship	NOUN
ajfa-10198	91	26	exists	exist	VERB
ajfa-10198	91	27	between	between	ADP
ajfa-10198	91	28	both	both	PRON
ajfa-10198	91	29	of	of	ADP
ajfa-10198	91	30	the	the	DET
ajfa-10198	91	31	traditional	traditional	ADJ
ajfa-10198	91	32	and	and	CCONJ
ajfa-10198	91	33	modern	modern	ADJ
ajfa-10198	91	34	indicators	indicator	NOUN
ajfa-10198	91	35	in	in	ADP
ajfa-10198	91	36	one	one	NUM
ajfa-10198	91	37	hand	hand	NOUN
ajfa-10198	91	38	,	,	PUNCT
ajfa-10198	91	39	and	and	CCONJ
ajfa-10198	91	40	the	the	DET
ajfa-10198	91	41	practices	practice	NOUN
ajfa-10198	91	42	of	of	ADP
ajfa-10198	91	43	earnings	earning	NOUN
ajfa-10198	91	44	management	management	NOUN
ajfa-10198	91	45	.	.	PUNCT
ajfa-10198	92	1	the	the	DET
ajfa-10198	92	2	final	final	ADJ
ajfa-10198	92	3	conclusion	conclusion	NOUN
ajfa-10198	92	4	of	of	ADP
ajfa-10198	92	5	the	the	DET
ajfa-10198	92	6	study	study	NOUN
ajfa-10198	92	7	is	be	AUX
ajfa-10198	92	8	that	that	SCONJ
ajfa-10198	92	9	both	both	PRON
ajfa-10198	92	10	of	of	ADP
ajfa-10198	92	11	traditional	traditional	ADJ
ajfa-10198	92	12	and	and	CCONJ
ajfa-10198	92	13	modern	modern	ADJ
ajfa-10198	92	14	indicators	indicator	NOUN
ajfa-10198	92	15	have	have	VERB
ajfa-10198	92	16	the	the	DET
ajfa-10198	92	17	ability	ability	NOUN
ajfa-10198	92	18	to	to	PART
ajfa-10198	92	19	interpret	interpret	VERB
ajfa-10198	92	20	the	the	DET
ajfa-10198	92	21	practices	practice	NOUN
ajfa-10198	92	22	of	of	ADP
ajfa-10198	92	23	earnings	earning	NOUN
ajfa-10198	92	24	management	management	NOUN
ajfa-10198	92	25	.	.	PUNCT
ajfa-10198	93	1	some	some	PRON
ajfa-10198	93	2	of	of	ADP
ajfa-10198	93	3	the	the	DET
ajfa-10198	93	4	prior	prior	ADJ
ajfa-10198	93	5	researches	research	NOUN
ajfa-10198	93	6	that	that	PRON
ajfa-10198	93	7	investigated	investigate	VERB
ajfa-10198	93	8	the	the	DET
ajfa-10198	93	9	impact	impact	NOUN
ajfa-10198	93	10	of	of	ADP
ajfa-10198	93	11	financial	financial	ADJ
ajfa-10198	93	12	leverage	leverage	NOUN
ajfa-10198	93	13	on	on	ADP
ajfa-10198	93	14	the	the	DET
ajfa-10198	93	15	practices	practice	NOUN
ajfa-10198	93	16	of	of	ADP
ajfa-10198	93	17	earnings	earning	NOUN
ajfa-10198	93	18	management	management	NOUN
ajfa-10198	93	19	phenomenon	phenomenon	NOUN
ajfa-10198	93	20	found	find	VERB
ajfa-10198	93	21	that	that	SCONJ
ajfa-10198	93	22	leverages	leverage	NOUN
ajfa-10198	93	23	increases	increase	VERB
ajfa-10198	93	24	earnings	earning	NOUN
ajfa-10198	93	25	management	management	NOUN
ajfa-10198	93	26	practices	practice	NOUN
ajfa-10198	93	27	,	,	PUNCT
ajfa-10198	93	28	such	such	ADJ
ajfa-10198	93	29	as	as	ADP
ajfa-10198	93	30	kontorizos	kontorizo	NOUN
ajfa-10198	93	31	(	(	PUNCT
ajfa-10198	93	32	2008	2008	NUM
ajfa-10198	93	33	)	)	PUNCT
ajfa-10198	93	34	,	,	PUNCT
ajfa-10198	93	35	and	and	CCONJ
ajfa-10198	93	36	beatty	beatty	PROPN
ajfa-10198	93	37	and	and	CCONJ
ajfa-10198	93	38	weber	weber	PROPN
ajfa-10198	93	39	(	(	PUNCT
ajfa-10198	93	40	2003	2003	NUM
ajfa-10198	93	41	)	)	PUNCT
ajfa-10198	93	42	.	.	PUNCT
ajfa-10198	94	1	in	in	ADP
ajfa-10198	94	2	opposite	opposite	ADJ
ajfa-10198	94	3	,	,	PUNCT
ajfa-10198	94	4	other	other	ADJ
ajfa-10198	94	5	prior	prior	ADJ
ajfa-10198	94	6	researches	research	NOUN
ajfa-10198	94	7	found	find	VERB
ajfa-10198	94	8	a	a	DET
ajfa-10198	94	9	negative	negative	ADJ
ajfa-10198	94	10	impact	impact	NOUN
ajfa-10198	94	11	of	of	ADP
ajfa-10198	94	12	financial	financial	ADJ
ajfa-10198	94	13	leverage	leverage	NOUN
ajfa-10198	94	14	on	on	ADP
ajfa-10198	94	15	the	the	DET
ajfa-10198	94	16	phenomenon	phenomenon	NOUN
ajfa-10198	94	17	of	of	ADP
ajfa-10198	94	18	earnings	earning	NOUN
ajfa-10198	94	19	management	management	NOUN
ajfa-10198	94	20	and	and	CCONJ
ajfa-10198	94	21	added	add	VERB
ajfa-10198	94	22	that	that	SCONJ
ajfa-10198	94	23	financial	financial	ADJ
ajfa-10198	94	24	leverage	leverage	NOUN
ajfa-10198	94	25	restricts	restrict	VERB
ajfa-10198	94	26	the	the	DET
ajfa-10198	94	27	management	management	NOUN
ajfa-10198	94	28	desire	desire	NOUN
ajfa-10198	94	29	to	to	PART
ajfa-10198	94	30	manage	manage	VERB
ajfa-10198	94	31	earnings	earning	NOUN
ajfa-10198	94	32	(	(	PUNCT
ajfa-10198	94	33	jelinek	jelinek	NOUN
ajfa-10198	94	34	,	,	PUNCT
ajfa-10198	94	35	2007	2007	NUM
ajfa-10198	94	36	)	)	PUNCT
ajfa-10198	94	37	,	,	PUNCT
ajfa-10198	94	38	(	(	PUNCT
ajfa-10198	94	39	wasimullah	wasimullah	NOUN
ajfa-10198	94	40	and	and	CCONJ
ajfa-10198	94	41	others	other	NOUN
ajfa-10198	94	42	,	,	PUNCT
ajfa-10198	94	43	2010	2010	NUM
ajfa-10198	94	44	)	)	PUNCT
ajfa-10198	94	45	.	.	PUNCT
ajfa-10198	95	1	the	the	DET
ajfa-10198	95	2	characteristics	characteristic	NOUN
ajfa-10198	95	3	of	of	ADP
ajfa-10198	95	4	firms	firm	NOUN
ajfa-10198	95	5	and	and	CCONJ
ajfa-10198	95	6	their	their	PRON
ajfa-10198	95	7	effect	effect	NOUN
ajfa-10198	95	8	on	on	ADP
ajfa-10198	95	9	earnings	earning	NOUN
ajfa-10198	95	10	management	management	NOUN
ajfa-10198	95	11	were	be	AUX
ajfa-10198	95	12	among	among	ADP
ajfa-10198	95	13	the	the	DET
ajfa-10198	95	14	interests	interest	NOUN
ajfa-10198	95	15	of	of	ADP
ajfa-10198	95	16	uwuigbe	uwuigbe	NOUN
ajfa-10198	95	17	,	,	PUNCT
ajfa-10198	95	18	ranti	ranti	NOUN
ajfa-10198	95	19	,	,	PUNCT
ajfa-10198	95	20	and	and	CCONJ
ajfa-10198	95	21	bernard	bernard	NOUN
ajfa-10198	95	22	,	,	PUNCT
ajfa-10198	95	23	(	(	PUNCT
ajfa-10198	95	24	2015	2015	NUM
ajfa-10198	95	25	)	)	PUNCT
ajfa-10198	95	26	.	.	PUNCT
ajfa-10198	96	1	their	their	PRON
ajfa-10198	96	2	study	study	NOUN
ajfa-10198	96	3	is	be	AUX
ajfa-10198	96	4	based	base	VERB
ajfa-10198	96	5	on	on	ADP
ajfa-10198	96	6	a	a	DET
ajfa-10198	96	7	sample	sample	NOUN
ajfa-10198	96	8	consisting	consist	VERB
ajfa-10198	96	9	of	of	ADP
ajfa-10198	96	10	20	20	NUM
ajfa-10198	96	11	listed	list	VERB
ajfa-10198	96	12	firms	firm	NOUN
ajfa-10198	96	13	at	at	ADP
ajfa-10198	96	14	the	the	DET
ajfa-10198	96	15	nigerian	nigerian	ADJ
ajfa-10198	96	16	stock	stock	NOUN
ajfa-10198	96	17	exchange	exchange	NOUN
ajfa-10198	96	18	using	use	VERB
ajfa-10198	96	19	the	the	DET
ajfa-10198	96	20	judgmental	judgmental	ADJ
ajfa-10198	96	21	sampling	sampling	NOUN
ajfa-10198	96	22	method	method	NOUN
ajfa-10198	96	23	,	,	PUNCT
ajfa-10198	96	24	and	and	CCONJ
ajfa-10198	96	25	data	datum	NOUN
ajfa-10198	96	26	covering	cover	VERB
ajfa-10198	96	27	the	the	DET
ajfa-10198	96	28	years	year	NOUN
ajfa-10198	96	29	2006	2006	NUM
ajfa-10198	96	30	-	-	SYM
ajfa-10198	96	31	2010	2010	NUM
ajfa-10198	96	32	of	of	ADP
ajfa-10198	96	33	these	these	DET
ajfa-10198	96	34	firms	firm	NOUN
ajfa-10198	96	35	had	have	AUX
ajfa-10198	96	36	collected	collect	VERB
ajfa-10198	96	37	and	and	CCONJ
ajfa-10198	96	38	analyzed	analyze	VERB
ajfa-10198	96	39	.	.	PUNCT
ajfa-10198	97	1	in	in	ADP
ajfa-10198	97	2	addition	addition	NOUN
ajfa-10198	97	3	to	to	ADP
ajfa-10198	97	4	the	the	DET
ajfa-10198	97	5	descriptive	descriptive	ADJ
ajfa-10198	97	6	statistics	statistic	NOUN
ajfa-10198	97	7	and	and	CCONJ
ajfa-10198	97	8	econometric	econometric	ADJ
ajfa-10198	97	9	analysis	analysis	NOUN
ajfa-10198	97	10	,	,	PUNCT
ajfa-10198	97	11	the	the	DET
ajfa-10198	97	12	least	least	ADJ
ajfa-10198	97	13	square	square	ADJ
ajfa-10198	97	14	regression	regression	NOUN
ajfa-10198	97	15	method	method	NOUN
ajfa-10198	97	16	had	have	AUX
ajfa-10198	97	17	been	be	AUX
ajfa-10198	97	18	used	use	VERB
ajfa-10198	97	19	in	in	ADP
ajfa-10198	97	20	data	data	NOUN
ajfa-10198	97	21	analysis	analysis	NOUN
ajfa-10198	97	22	and	and	CCONJ
ajfa-10198	97	23	hypotheses	hypothesis	NOUN
ajfa-10198	97	24	testing	test	VERB
ajfa-10198	97	25	.	.	PUNCT
ajfa-10198	98	1	the	the	DET
ajfa-10198	98	2	study	study	NOUN
ajfa-10198	98	3	revealed	reveal	VERB
ajfa-10198	98	4	an	an	DET
ajfa-10198	98	5	impact	impact	NOUN
ajfa-10198	98	6	of	of	ADP
ajfa-10198	98	7	each	each	PRON
ajfa-10198	98	8	of	of	ADP
ajfa-10198	98	9	firm	firm	ADJ
ajfa-10198	98	10	size	size	NOUN
ajfa-10198	98	11	and	and	CCONJ
ajfa-10198	98	12	corporate	corporate	ADJ
ajfa-10198	98	13	strategy	strategy	NOUN
ajfa-10198	98	14	on	on	ADP
ajfa-10198	98	15	earnings	earning	NOUN
ajfa-10198	98	16	management	management	NOUN
ajfa-10198	98	17	,	,	PUNCT
ajfa-10198	98	18	but	but	CCONJ
ajfa-10198	98	19	it	it	PRON
ajfa-10198	98	20	did	do	AUX
ajfa-10198	98	21	not	not	PART
ajfa-10198	98	22	find	find	VERB
ajfa-10198	98	23	a	a	DET
ajfa-10198	98	24	significant	significant	ADJ
ajfa-10198	98	25	effect	effect	NOUN
ajfa-10198	98	26	of	of	ADP
ajfa-10198	98	27	financial	financial	ADJ
ajfa-10198	98	28	leverage	leverage	NOUN
ajfa-10198	98	29	on	on	ADP
ajfa-10198	98	30	earnings	earning	NOUN
ajfa-10198	98	31	management	management	NOUN
ajfa-10198	98	32	.	.	PUNCT
ajfa-10198	99	1	asian	asian	ADJ
ajfa-10198	99	2	journal	journal	PROPN
ajfa-10198	99	3	of	of	ADP
ajfa-10198	99	4	finance	finance	PROPN
ajfa-10198	99	5	&	&	CCONJ
ajfa-10198	99	6	accounting	accounting	PROPN
ajfa-10198	99	7	issn	issn	PROPN
ajfa-10198	99	8	1946	1946	NUM
ajfa-10198	99	9	-	-	PUNCT
ajfa-10198	99	10	052x	052x	PROPN
ajfa-10198	99	11	2016	2016	NUM
ajfa-10198	99	12	,	,	PUNCT
ajfa-10198	99	13	vol	vol	NOUN
ajfa-10198	99	14	.	.	PROPN
ajfa-10198	99	15	8	8	NUM
ajfa-10198	99	16	,	,	PUNCT
ajfa-10198	99	17	no	no	INTJ
ajfa-10198	99	18	.	.	NOUN
ajfa-10198	99	19	2	2	NUM
ajfa-10198	99	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	99	21	177	177	NUM
ajfa-10198	99	22	mozarpour	mozarpour	NOUN
ajfa-10198	99	23	and	and	CCONJ
ajfa-10198	99	24	norouzi	norouzi	INTJ
ajfa-10198	99	25	(	(	PUNCT
ajfa-10198	99	26	2015	2015	NUM
ajfa-10198	99	27	)	)	PUNCT
ajfa-10198	99	28	,	,	PUNCT
ajfa-10198	99	29	investigated	investigate	VERB
ajfa-10198	99	30	the	the	DET
ajfa-10198	99	31	effect	effect	NOUN
ajfa-10198	99	32	of	of	ADP
ajfa-10198	99	33	both	both	PRON
ajfa-10198	99	34	capital	capital	NOUN
ajfa-10198	99	35	structure	structure	NOUN
ajfa-10198	99	36	and	and	CCONJ
ajfa-10198	99	37	growth	growth	NOUN
ajfa-10198	99	38	opportunities	opportunity	NOUN
ajfa-10198	99	39	on	on	ADP
ajfa-10198	99	40	earnings	earning	NOUN
ajfa-10198	99	41	management	management	NOUN
ajfa-10198	99	42	using	use	VERB
ajfa-10198	99	43	a	a	DET
ajfa-10198	99	44	sample	sample	NOUN
ajfa-10198	99	45	of	of	ADP
ajfa-10198	99	46	listed	list	VERB
ajfa-10198	99	47	firms	firm	NOUN
ajfa-10198	99	48	in	in	ADP
ajfa-10198	99	49	tehran	tehran	PROPN
ajfa-10198	99	50	stock	stock	PROPN
ajfa-10198	99	51	exchange	exchange	PROPN
ajfa-10198	99	52	.	.	PUNCT
ajfa-10198	100	1	the	the	DET
ajfa-10198	100	2	pooled	pool	VERB
ajfa-10198	100	3	data	data	NOUN
ajfa-10198	100	4	method	method	NOUN
ajfa-10198	100	5	had	have	AUX
ajfa-10198	100	6	been	be	AUX
ajfa-10198	100	7	used	use	VERB
ajfa-10198	100	8	in	in	ADP
ajfa-10198	100	9	data	data	NOUN
ajfa-10198	100	10	analysis	analysis	NOUN
ajfa-10198	100	11	and	and	CCONJ
ajfa-10198	100	12	hypotheses	hypothesis	NOUN
ajfa-10198	100	13	testing	testing	NOUN
ajfa-10198	100	14	.	.	PUNCT
ajfa-10198	101	1	results	result	NOUN
ajfa-10198	101	2	showed	show	VERB
ajfa-10198	101	3	that	that	SCONJ
ajfa-10198	101	4	there	there	PRON
ajfa-10198	101	5	is	be	VERB
ajfa-10198	101	6	a	a	DET
ajfa-10198	101	7	significant	significant	ADJ
ajfa-10198	101	8	relationship	relationship	NOUN
ajfa-10198	101	9	between	between	ADP
ajfa-10198	101	10	financial	financial	ADJ
ajfa-10198	101	11	leverage	leverage	NOUN
ajfa-10198	101	12	and	and	CCONJ
ajfa-10198	101	13	earnings	earning	NOUN
ajfa-10198	101	14	management	management	NOUN
ajfa-10198	101	15	practices	practice	NOUN
ajfa-10198	101	16	,	,	PUNCT
ajfa-10198	101	17	whereas	whereas	SCONJ
ajfa-10198	101	18	regarding	regard	VERB
ajfa-10198	101	19	the	the	DET
ajfa-10198	101	20	growth	growth	NOUN
ajfa-10198	101	21	opportunities	opportunity	NOUN
ajfa-10198	101	22	,	,	PUNCT
ajfa-10198	101	23	the	the	DET
ajfa-10198	101	24	study	study	NOUN
ajfa-10198	101	25	revealed	reveal	VERB
ajfa-10198	101	26	that	that	SCONJ
ajfa-10198	101	27	there	there	PRON
ajfa-10198	101	28	is	be	VERB
ajfa-10198	101	29	a	a	DET
ajfa-10198	101	30	nonlinear	nonlinear	ADJ
ajfa-10198	101	31	and	and	CCONJ
ajfa-10198	101	32	significant	significant	ADJ
ajfa-10198	101	33	relationship	relationship	NOUN
ajfa-10198	101	34	between	between	ADP
ajfa-10198	101	35	this	this	DET
ajfa-10198	101	36	variable	variable	ADJ
ajfa-10198	101	37	and	and	CCONJ
ajfa-10198	101	38	earnings	earning	NOUN
ajfa-10198	101	39	management	management	NOUN
ajfa-10198	101	40	,	,	PUNCT
ajfa-10198	101	41	and	and	CCONJ
ajfa-10198	101	42	growth	growth	NOUN
ajfa-10198	101	43	opportunities	opportunity	NOUN
ajfa-10198	101	44	have	have	VERB
ajfa-10198	101	45	a	a	DET
ajfa-10198	101	46	significant	significant	ADJ
ajfa-10198	101	47	influence	influence	NOUN
ajfa-10198	101	48	on	on	ADP
ajfa-10198	101	49	this	this	DET
ajfa-10198	101	50	relationship	relationship	NOUN
ajfa-10198	101	51	.	.	PUNCT
ajfa-10198	102	1	the	the	DET
ajfa-10198	102	2	impact	impact	NOUN
ajfa-10198	102	3	of	of	ADP
ajfa-10198	102	4	corporate	corporate	ADJ
ajfa-10198	102	5	governance	governance	NOUN
ajfa-10198	102	6	on	on	ADP
ajfa-10198	102	7	earning	earn	VERB
ajfa-10198	102	8	management	management	NOUN
ajfa-10198	102	9	practices	practice	NOUN
ajfa-10198	102	10	was	be	AUX
ajfa-10198	102	11	among	among	ADP
ajfa-10198	102	12	the	the	DET
ajfa-10198	102	13	interests	interest	NOUN
ajfa-10198	102	14	of	of	ADP
ajfa-10198	102	15	patrick	patrick	PROPN
ajfa-10198	102	16	,	,	PUNCT
ajfa-10198	102	17	paulinus	paulinus	NOUN
ajfa-10198	102	18	,	,	PUNCT
ajfa-10198	102	19	and	and	CCONJ
ajfa-10198	102	20	nympha	nympha	PROPN
ajfa-10198	102	21	,	,	PUNCT
ajfa-10198	102	22	(	(	PUNCT
ajfa-10198	102	23	2015	2015	NUM
ajfa-10198	102	24	)	)	PUNCT
ajfa-10198	102	25	.	.	PUNCT
ajfa-10198	103	1	the	the	DET
ajfa-10198	103	2	authors	author	NOUN
ajfa-10198	103	3	actually	actually	ADV
ajfa-10198	103	4	investigated	investigate	VERB
ajfa-10198	103	5	this	this	DET
ajfa-10198	103	6	relationship	relationship	NOUN
ajfa-10198	103	7	using	use	VERB
ajfa-10198	103	8	a	a	DET
ajfa-10198	103	9	sample	sample	NOUN
ajfa-10198	103	10	of	of	ADP
ajfa-10198	103	11	nigerian	nigerian	ADJ
ajfa-10198	103	12	firms	firm	NOUN
ajfa-10198	103	13	,	,	PUNCT
ajfa-10198	103	14	where	where	SCONJ
ajfa-10198	103	15	this	this	DET
ajfa-10198	103	16	sample	sample	NOUN
ajfa-10198	103	17	had	have	AUX
ajfa-10198	103	18	been	be	AUX
ajfa-10198	103	19	selected	select	VERB
ajfa-10198	103	20	using	use	VERB
ajfa-10198	103	21	the	the	DET
ajfa-10198	103	22	purposive	purposive	ADJ
ajfa-10198	103	23	sampling	sampling	NOUN
ajfa-10198	103	24	technique	technique	NOUN
ajfa-10198	103	25	between	between	ADP
ajfa-10198	103	26	a	a	DET
ajfa-10198	103	27	period	period	NOUN
ajfa-10198	103	28	of	of	ADP
ajfa-10198	103	29	2011	2011	NUM
ajfa-10198	103	30	-	-	SYM
ajfa-10198	103	31	2014	2014	NUM
ajfa-10198	103	32	.	.	PUNCT
ajfa-10198	104	1	simple	simple	ADJ
ajfa-10198	104	2	linear	linear	PROPN
ajfa-10198	104	3	regression	regression	NOUN
ajfa-10198	104	4	had	have	AUX
ajfa-10198	104	5	been	be	AUX
ajfa-10198	104	6	used	use	VERB
ajfa-10198	104	7	in	in	ADP
ajfa-10198	104	8	data	data	NOUN
ajfa-10198	104	9	analysis	analysis	NOUN
ajfa-10198	104	10	and	and	CCONJ
ajfa-10198	104	11	hypotheses	hypothesis	NOUN
ajfa-10198	104	12	testing	test	VERB
ajfa-10198	104	13	.	.	PUNCT
ajfa-10198	105	1	the	the	DET
ajfa-10198	105	2	study	study	NOUN
ajfa-10198	105	3	finds	find	VERB
ajfa-10198	105	4	that	that	SCONJ
ajfa-10198	105	5	the	the	DET
ajfa-10198	105	6	practices	practice	NOUN
ajfa-10198	105	7	of	of	ADP
ajfa-10198	105	8	corporate	corporate	ADJ
ajfa-10198	105	9	governance	governance	NOUN
ajfa-10198	105	10	such	such	ADJ
ajfa-10198	105	11	as	as	ADP
ajfa-10198	105	12	board	board	NOUN
ajfa-10198	105	13	size	size	NOUN
ajfa-10198	105	14	,	,	PUNCT
ajfa-10198	105	15	board	board	NOUN
ajfa-10198	105	16	independency	independency	NOUN
ajfa-10198	105	17	,	,	PUNCT
ajfa-10198	105	18	firm	firm	ADJ
ajfa-10198	105	19	size	size	NOUN
ajfa-10198	105	20	and	and	CCONJ
ajfa-10198	105	21	the	the	DET
ajfa-10198	105	22	strength	strength	NOUN
ajfa-10198	105	23	of	of	ADP
ajfa-10198	105	24	audit	audit	NOUN
ajfa-10198	105	25	committees	committee	NOUN
ajfa-10198	105	26	,	,	PUNCT
ajfa-10198	105	27	have	have	VERB
ajfa-10198	105	28	a	a	DET
ajfa-10198	105	29	significant	significant	ADJ
ajfa-10198	105	30	effect	effect	NOUN
ajfa-10198	105	31	on	on	ADP
ajfa-10198	105	32	earnings	earning	NOUN
ajfa-10198	105	33	management	management	NOUN
ajfa-10198	105	34	practices	practice	NOUN
ajfa-10198	105	35	.	.	PUNCT
ajfa-10198	106	1	miloud	miloud	NOUN
ajfa-10198	106	2	(	(	PUNCT
ajfa-10198	106	3	2014	2014	NUM
ajfa-10198	106	4	)	)	PUNCT
ajfa-10198	106	5	,	,	PUNCT
ajfa-10198	106	6	studied	study	VERB
ajfa-10198	106	7	the	the	DET
ajfa-10198	106	8	existence	existence	NOUN
ajfa-10198	106	9	of	of	ADP
ajfa-10198	106	10	earnings	earning	NOUN
ajfa-10198	106	11	management	management	NOUN
ajfa-10198	106	12	in	in	ADP
ajfa-10198	106	13	initial	initial	ADJ
ajfa-10198	106	14	public	public	ADJ
ajfa-10198	106	15	offerings	offering	NOUN
ajfa-10198	106	16	of	of	ADP
ajfa-10198	106	17	french	french	ADJ
ajfa-10198	106	18	firms	firm	NOUN
ajfa-10198	106	19	.	.	PUNCT
ajfa-10198	107	1	the	the	DET
ajfa-10198	107	2	author	author	NOUN
ajfa-10198	107	3	states	state	VERB
ajfa-10198	107	4	that	that	SCONJ
ajfa-10198	107	5	it	it	PRON
ajfa-10198	107	6	is	be	AUX
ajfa-10198	107	7	difficult	difficult	ADJ
ajfa-10198	107	8	to	to	PART
ajfa-10198	107	9	detect	detect	VERB
ajfa-10198	107	10	earnings	earning	NOUN
ajfa-10198	107	11	management	management	NOUN
ajfa-10198	107	12	practices	practice	NOUN
ajfa-10198	107	13	when	when	SCONJ
ajfa-10198	107	14	the	the	DET
ajfa-10198	107	15	purpose	purpose	NOUN
ajfa-10198	107	16	of	of	ADP
ajfa-10198	107	17	these	these	DET
ajfa-10198	107	18	practices	practice	NOUN
ajfa-10198	107	19	is	be	AUX
ajfa-10198	107	20	to	to	PART
ajfa-10198	107	21	increase	increase	VERB
ajfa-10198	107	22	the	the	DET
ajfa-10198	107	23	attractiveness	attractiveness	NOUN
ajfa-10198	107	24	of	of	ADP
ajfa-10198	107	25	the	the	DET
ajfa-10198	107	26	offered	offer	VERB
ajfa-10198	107	27	stock	stock	NOUN
ajfa-10198	107	28	.	.	PUNCT
ajfa-10198	108	1	in	in	ADP
ajfa-10198	108	2	case	case	NOUN
ajfa-10198	108	3	of	of	ADP
ajfa-10198	108	4	exercising	exercise	VERB
ajfa-10198	108	5	earnings	earning	NOUN
ajfa-10198	108	6	management	management	NOUN
ajfa-10198	108	7	to	to	PART
ajfa-10198	108	8	make	make	VERB
ajfa-10198	108	9	shares	share	NOUN
ajfa-10198	108	10	more	more	ADV
ajfa-10198	108	11	attractive	attractive	ADJ
ajfa-10198	108	12	,	,	PUNCT
ajfa-10198	108	13	these	these	DET
ajfa-10198	108	14	practices	practice	NOUN
ajfa-10198	108	15	are	be	AUX
ajfa-10198	108	16	done	do	VERB
ajfa-10198	108	17	before	before	SCONJ
ajfa-10198	108	18	the	the	DET
ajfa-10198	108	19	initial	initial	ADJ
ajfa-10198	108	20	public	public	ADJ
ajfa-10198	108	21	offerings	offering	NOUN
ajfa-10198	108	22	are	be	AUX
ajfa-10198	108	23	made	make	VERB
ajfa-10198	108	24	.	.	PUNCT
ajfa-10198	109	1	in	in	ADP
ajfa-10198	109	2	this	this	DET
ajfa-10198	109	3	study	study	NOUN
ajfa-10198	109	4	,	,	PUNCT
ajfa-10198	109	5	the	the	DET
ajfa-10198	109	6	author	author	NOUN
ajfa-10198	109	7	examined	examine	VERB
ajfa-10198	109	8	earnings	earning	NOUN
ajfa-10198	109	9	management	management	NOUN
ajfa-10198	109	10	through	through	ADP
ajfa-10198	109	11	observing	observe	VERB
ajfa-10198	109	12	a	a	DET
ajfa-10198	109	13	time	time	NOUN
ajfa-10198	109	14	-	-	PUNCT
ajfa-10198	109	15	series	series	NOUN
ajfa-10198	109	16	,	,	PUNCT
ajfa-10198	109	17	where	where	SCONJ
ajfa-10198	109	18	a	a	DET
ajfa-10198	109	19	sample	sample	NOUN
ajfa-10198	109	20	consisting	consist	VERB
ajfa-10198	109	21	of	of	ADP
ajfa-10198	109	22	french	french	ADJ
ajfa-10198	109	23	firms	firm	NOUN
ajfa-10198	109	24	that	that	PRON
ajfa-10198	109	25	went	go	VERB
ajfa-10198	109	26	public	public	ADJ
ajfa-10198	109	27	between	between	ADP
ajfa-10198	109	28	1995	1995	NUM
ajfa-10198	109	29	and	and	CCONJ
ajfa-10198	109	30	1998	1998	NUM
ajfa-10198	109	31	on	on	ADP
ajfa-10198	109	32	the	the	DET
ajfa-10198	109	33	euronext	euronext	PROPN
ajfa-10198	109	34	paris	paris	PROPN
ajfa-10198	109	35	exchange	exchange	PROPN
ajfa-10198	109	36	.	.	PUNCT
ajfa-10198	110	1	the	the	DET
ajfa-10198	110	2	most	most	ADV
ajfa-10198	110	3	important	important	ADJ
ajfa-10198	110	4	finding	finding	NOUN
ajfa-10198	110	5	is	be	AUX
ajfa-10198	110	6	that	that	SCONJ
ajfa-10198	110	7	initial	initial	ADJ
ajfa-10198	110	8	public	public	ADJ
ajfa-10198	110	9	offering	offering	NOUN
ajfa-10198	110	10	firms	firm	NOUN
ajfa-10198	110	11	with	with	ADP
ajfa-10198	110	12	the	the	DET
ajfa-10198	110	13	highest	high	ADJ
ajfa-10198	110	14	discretionary	discretionary	ADJ
ajfa-10198	110	15	current	current	ADJ
ajfa-10198	110	16	accruals	accrual	NOUN
ajfa-10198	110	17	are	be	AUX
ajfa-10198	110	18	underperformed	underperformed	ADJ
ajfa-10198	110	19	,	,	PUNCT
ajfa-10198	110	20	compared	compare	VERB
ajfa-10198	110	21	with	with	ADP
ajfa-10198	110	22	the	the	DET
ajfa-10198	110	23	equivalent	equivalent	ADJ
ajfa-10198	110	24	firms	firm	NOUN
ajfa-10198	110	25	in	in	ADP
ajfa-10198	110	26	the	the	DET
ajfa-10198	110	27	third	third	ADJ
ajfa-10198	110	28	year	year	NOUN
ajfa-10198	110	29	following	follow	VERB
ajfa-10198	110	30	the	the	DET
ajfa-10198	110	31	initial	initial	ADJ
ajfa-10198	110	32	public	public	ADJ
ajfa-10198	110	33	offering	offering	NOUN
ajfa-10198	110	34	.	.	PUNCT
ajfa-10198	111	1	uwuigbe	uwuigbe	PROPN
ajfa-10198	111	2	,	,	PUNCT
ajfa-10198	111	3	peter	peter	PROPN
ajfa-10198	111	4	,	,	PUNCT
ajfa-10198	111	5	and	and	CCONJ
ajfa-10198	111	6	oyeniyi	oyeniyi	NOUN
ajfa-10198	111	7	(	(	PUNCT
ajfa-10198	111	8	2014	2014	NUM
ajfa-10198	111	9	)	)	PUNCT
ajfa-10198	111	10	also	also	ADV
ajfa-10198	111	11	investigated	investigate	VERB
ajfa-10198	111	12	the	the	DET
ajfa-10198	111	13	effect	effect	NOUN
ajfa-10198	111	14	of	of	ADP
ajfa-10198	111	15	corporate	corporate	ADJ
ajfa-10198	111	16	governance	governance	NOUN
ajfa-10198	111	17	mechanisms	mechanism	NOUN
ajfa-10198	111	18	on	on	ADP
ajfa-10198	111	19	earnings	earning	NOUN
ajfa-10198	111	20	management	management	NOUN
ajfa-10198	111	21	in	in	ADP
ajfa-10198	111	22	nigeria	nigeria	PROPN
ajfa-10198	111	23	.	.	PUNCT
ajfa-10198	112	1	a	a	DET
ajfa-10198	112	2	sample	sample	NOUN
ajfa-10198	112	3	of	of	ADP
ajfa-10198	112	4	40	40	NUM
ajfa-10198	112	5	listed	list	VERB
ajfa-10198	112	6	firms	firm	NOUN
ajfa-10198	112	7	in	in	ADP
ajfa-10198	112	8	the	the	DET
ajfa-10198	112	9	nigerian	nigerian	ADJ
ajfa-10198	112	10	stock	stock	NOUN
ajfa-10198	112	11	exchange	exchange	PROPN
ajfa-10198	112	12	had	have	AUX
ajfa-10198	112	13	been	be	AUX
ajfa-10198	112	14	used	use	VERB
ajfa-10198	112	15	as	as	ADP
ajfa-10198	112	16	a	a	DET
ajfa-10198	112	17	source	source	NOUN
ajfa-10198	112	18	of	of	ADP
ajfa-10198	112	19	the	the	DET
ajfa-10198	112	20	primary	primary	ADJ
ajfa-10198	112	21	required	require	VERB
ajfa-10198	112	22	data	datum	NOUN
ajfa-10198	112	23	using	use	VERB
ajfa-10198	112	24	the	the	DET
ajfa-10198	112	25	judgmental	judgmental	ADJ
ajfa-10198	112	26	sampling	sampling	NOUN
ajfa-10198	112	27	method	method	NOUN
ajfa-10198	112	28	.	.	PUNCT
ajfa-10198	113	1	regression	regression	NOUN
ajfa-10198	113	2	analysis	analysis	NOUN
ajfa-10198	113	3	had	have	AUX
ajfa-10198	113	4	been	be	AUX
ajfa-10198	113	5	used	use	VERB
ajfa-10198	113	6	in	in	ADP
ajfa-10198	113	7	data	data	NOUN
ajfa-10198	113	8	analysis	analysis	NOUN
ajfa-10198	113	9	and	and	CCONJ
ajfa-10198	113	10	in	in	ADP
ajfa-10198	113	11	hypotheses	hypothesis	NOUN
ajfa-10198	113	12	testing	test	VERB
ajfa-10198	113	13	.	.	PUNCT
ajfa-10198	114	1	the	the	DET
ajfa-10198	114	2	findings	finding	NOUN
ajfa-10198	114	3	of	of	ADP
ajfa-10198	114	4	the	the	DET
ajfa-10198	114	5	study	study	NOUN
ajfa-10198	114	6	revealed	reveal	VERB
ajfa-10198	114	7	that	that	SCONJ
ajfa-10198	114	8	the	the	DET
ajfa-10198	114	9	board	board	NOUN
ajfa-10198	114	10	size	size	NOUN
ajfa-10198	114	11	and	and	CCONJ
ajfa-10198	114	12	board	board	NOUN
ajfa-10198	114	13	independency	independency	NOUN
ajfa-10198	114	14	had	have	VERB
ajfa-10198	114	15	a	a	DET
ajfa-10198	114	16	negative	negative	ADJ
ajfa-10198	114	17	significant	significant	ADJ
ajfa-10198	114	18	influence	influence	NOUN
ajfa-10198	114	19	on	on	ADP
ajfa-10198	114	20	earnings	earning	NOUN
ajfa-10198	114	21	management	management	NOUN
ajfa-10198	114	22	practices	practice	NOUN
ajfa-10198	114	23	,	,	PUNCT
ajfa-10198	114	24	whereas	whereas	SCONJ
ajfa-10198	114	25	ceo	ceo	NOUN
ajfa-10198	114	26	duality	duality	NOUN
ajfa-10198	114	27	had	have	VERB
ajfa-10198	114	28	a	a	DET
ajfa-10198	114	29	positive	positive	ADJ
ajfa-10198	114	30	significant	significant	ADJ
ajfa-10198	114	31	impact	impact	NOUN
ajfa-10198	114	32	.	.	PUNCT
ajfa-10198	115	1	the	the	DET
ajfa-10198	115	2	study	study	NOUN
ajfa-10198	115	3	concludes	conclude	VERB
ajfa-10198	115	4	that	that	SCONJ
ajfa-10198	115	5	firms	firm	NOUN
ajfa-10198	115	6	with	with	ADP
ajfa-10198	115	7	larger	large	ADJ
ajfa-10198	115	8	boards	board	NOUN
ajfa-10198	115	9	and	and	CCONJ
ajfa-10198	115	10	diverse	diverse	ADJ
ajfa-10198	115	11	knowledge	knowledge	NOUN
ajfa-10198	115	12	have	have	VERB
ajfa-10198	115	13	more	more	ADJ
ajfa-10198	115	14	ability	ability	NOUN
ajfa-10198	115	15	to	to	PART
ajfa-10198	115	16	restrict	restrict	VERB
ajfa-10198	115	17	the	the	DET
ajfa-10198	115	18	practices	practice	NOUN
ajfa-10198	115	19	of	of	ADP
ajfa-10198	115	20	earnings	earning	NOUN
ajfa-10198	115	21	management	management	NOUN
ajfa-10198	115	22	,	,	PUNCT
ajfa-10198	115	23	than	than	ADP
ajfa-10198	115	24	smaller	small	ADJ
ajfa-10198	115	25	boards	board	NOUN
ajfa-10198	115	26	.	.	PUNCT
ajfa-10198	116	1	kighir	kighir	ADJ
ajfa-10198	116	2	,	,	PUNCT
ajfa-10198	116	3	omar	omar	PROPN
ajfa-10198	116	4	,	,	PUNCT
ajfa-10198	116	5	and	and	CCONJ
ajfa-10198	116	6	mohamed	mohamed	PROPN
ajfa-10198	116	7	(	(	PUNCT
ajfa-10198	116	8	2014	2014	NUM
ajfa-10198	116	9	)	)	PUNCT
ajfa-10198	116	10	made	make	VERB
ajfa-10198	116	11	a	a	DET
ajfa-10198	116	12	revision	revision	NOUN
ajfa-10198	116	13	to	to	ADP
ajfa-10198	116	14	the	the	DET
ajfa-10198	116	15	different	different	ADJ
ajfa-10198	116	16	types	type	NOUN
ajfa-10198	116	17	of	of	ADP
ajfa-10198	116	18	models	model	NOUN
ajfa-10198	116	19	used	use	VERB
ajfa-10198	116	20	in	in	ADP
ajfa-10198	116	21	detecting	detect	VERB
ajfa-10198	116	22	the	the	DET
ajfa-10198	116	23	practices	practice	NOUN
ajfa-10198	116	24	of	of	ADP
ajfa-10198	116	25	earnings	earning	NOUN
ajfa-10198	116	26	management	management	NOUN
ajfa-10198	116	27	.	.	PUNCT
ajfa-10198	117	1	the	the	DET
ajfa-10198	117	2	review	review	NOUN
ajfa-10198	117	3	found	find	VERB
ajfa-10198	117	4	that	that	SCONJ
ajfa-10198	117	5	robust	robust	ADJ
ajfa-10198	117	6	models	model	NOUN
ajfa-10198	117	7	have	have	AUX
ajfa-10198	117	8	been	be	AUX
ajfa-10198	117	9	discovered	discover	VERB
ajfa-10198	117	10	in	in	ADP
ajfa-10198	117	11	detecting	detect	VERB
ajfa-10198	117	12	earnings	earning	NOUN
ajfa-10198	117	13	management	management	NOUN
ajfa-10198	117	14	,	,	PUNCT
ajfa-10198	117	15	but	but	CCONJ
ajfa-10198	117	16	these	these	DET
ajfa-10198	117	17	models	model	NOUN
ajfa-10198	117	18	are	be	AUX
ajfa-10198	117	19	only	only	ADV
ajfa-10198	117	20	available	available	ADJ
ajfa-10198	117	21	on	on	ADP
ajfa-10198	117	22	the	the	DET
ajfa-10198	117	23	shelves	shelf	NOUN
ajfa-10198	117	24	of	of	ADP
ajfa-10198	117	25	authors	author	NOUN
ajfa-10198	117	26	without	without	ADP
ajfa-10198	117	27	utilization	utilization	NOUN
ajfa-10198	117	28	by	by	ADP
ajfa-10198	117	29	industries	industry	NOUN
ajfa-10198	117	30	.	.	PUNCT
ajfa-10198	118	1	the	the	DET
ajfa-10198	118	2	authors	author	NOUN
ajfa-10198	118	3	recommended	recommend	VERB
ajfa-10198	118	4	designing	design	VERB
ajfa-10198	118	5	software	software	NOUN
ajfa-10198	118	6	of	of	ADP
ajfa-10198	118	7	auditing	auditing	NOUN
ajfa-10198	118	8	or	or	CCONJ
ajfa-10198	118	9	fraud	fraud	NOUN
ajfa-10198	118	10	detection	detection	NOUN
ajfa-10198	118	11	from	from	ADP
ajfa-10198	118	12	these	these	DET
ajfa-10198	118	13	models	model	NOUN
ajfa-10198	118	14	,	,	PUNCT
ajfa-10198	118	15	especially	especially	ADV
ajfa-10198	118	16	discretionary	discretionary	ADJ
ajfa-10198	118	17	accruals	accrual	NOUN
ajfa-10198	118	18	models	model	NOUN
ajfa-10198	118	19	,	,	PUNCT
ajfa-10198	118	20	to	to	PART
ajfa-10198	118	21	be	be	AUX
ajfa-10198	118	22	used	use	VERB
ajfa-10198	118	23	by	by	ADP
ajfa-10198	118	24	professionals	professional	NOUN
ajfa-10198	118	25	and	and	CCONJ
ajfa-10198	118	26	shareholders	shareholder	NOUN
ajfa-10198	118	27	.	.	PUNCT
ajfa-10198	119	1	the	the	DET
ajfa-10198	119	2	relationship	relationship	NOUN
ajfa-10198	119	3	between	between	ADP
ajfa-10198	119	4	board	board	NOUN
ajfa-10198	119	5	committees	committee	NOUN
ajfa-10198	119	6	and	and	CCONJ
ajfa-10198	119	7	earnings	earning	NOUN
ajfa-10198	119	8	management	management	NOUN
ajfa-10198	119	9	was	be	AUX
ajfa-10198	119	10	under	under	ADP
ajfa-10198	119	11	the	the	DET
ajfa-10198	119	12	attention	attention	NOUN
ajfa-10198	119	13	of	of	ADP
ajfa-10198	119	14	liu	liu	PROPN
ajfa-10198	119	15	,	,	PUNCT
ajfa-10198	119	16	harris	harris	PROPN
ajfa-10198	119	17	,	,	PUNCT
ajfa-10198	119	18	and	and	CCONJ
ajfa-10198	119	19	omar	omar	PROPN
ajfa-10198	119	20	(	(	PUNCT
ajfa-10198	119	21	2013	2013	NUM
ajfa-10198	119	22	)	)	PUNCT
ajfa-10198	119	23	.	.	PUNCT
ajfa-10198	120	1	the	the	DET
ajfa-10198	120	2	study	study	NOUN
ajfa-10198	120	3	investigates	investigate	VERB
ajfa-10198	120	4	this	this	DET
ajfa-10198	120	5	relationship	relationship	NOUN
ajfa-10198	120	6	next	next	ADV
ajfa-10198	120	7	to	to	ADP
ajfa-10198	120	8	the	the	DET
ajfa-10198	120	9	asian	asian	ADJ
ajfa-10198	120	10	journal	journal	NOUN
ajfa-10198	120	11	of	of	ADP
ajfa-10198	120	12	finance	finance	PROPN
ajfa-10198	120	13	&	&	CCONJ
ajfa-10198	120	14	accounting	accounting	PROPN
ajfa-10198	120	15	issn	issn	PROPN
ajfa-10198	120	16	1946	1946	NUM
ajfa-10198	120	17	-	-	PUNCT
ajfa-10198	120	18	052x	052x	PROPN
ajfa-10198	120	19	2016	2016	NUM
ajfa-10198	120	20	,	,	PUNCT
ajfa-10198	120	21	vol	vol	NOUN
ajfa-10198	120	22	.	.	PROPN
ajfa-10198	120	23	8	8	NUM
ajfa-10198	120	24	,	,	PUNCT
ajfa-10198	120	25	no	no	INTJ
ajfa-10198	120	26	.	.	NOUN
ajfa-10198	120	27	2	2	NUM
ajfa-10198	120	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	120	29	178	178	NUM
ajfa-10198	120	30	international	international	ADJ
ajfa-10198	120	31	methods	method	NOUN
ajfa-10198	120	32	that	that	PRON
ajfa-10198	120	33	made	make	VERB
ajfa-10198	120	34	to	to	PART
ajfa-10198	120	35	strengthen	strengthen	VERB
ajfa-10198	120	36	corporate	corporate	ADJ
ajfa-10198	120	37	governance	governance	NOUN
ajfa-10198	120	38	.	.	PUNCT
ajfa-10198	121	1	a	a	DET
ajfa-10198	121	2	sample	sample	NOUN
ajfa-10198	121	3	of	of	ADP
ajfa-10198	121	4	138	138	NUM
ajfa-10198	121	5	listed	list	VERB
ajfa-10198	121	6	firms	firm	NOUN
ajfa-10198	121	7	in	in	ADP
ajfa-10198	121	8	australian	australian	ADJ
ajfa-10198	121	9	stock	stock	NOUN
ajfa-10198	121	10	exchange	exchange	NOUN
ajfa-10198	121	11	had	have	AUX
ajfa-10198	121	12	been	be	AUX
ajfa-10198	121	13	selected	select	VERB
ajfa-10198	121	14	to	to	PART
ajfa-10198	121	15	examine	examine	VERB
ajfa-10198	121	16	whether	whether	SCONJ
ajfa-10198	121	17	this	this	DET
ajfa-10198	121	18	relation	relation	NOUN
ajfa-10198	121	19	exists	exist	VERB
ajfa-10198	121	20	.	.	PUNCT
ajfa-10198	122	1	the	the	DET
ajfa-10198	122	2	main	main	ADJ
ajfa-10198	122	3	finding	finding	NOUN
ajfa-10198	122	4	of	of	ADP
ajfa-10198	122	5	the	the	DET
ajfa-10198	122	6	study	study	NOUN
ajfa-10198	122	7	is	be	AUX
ajfa-10198	122	8	that	that	SCONJ
ajfa-10198	122	9	the	the	DET
ajfa-10198	122	10	independency	independency	NOUN
ajfa-10198	122	11	and	and	CCONJ
ajfa-10198	122	12	activities	activity	NOUN
ajfa-10198	122	13	of	of	ADP
ajfa-10198	122	14	the	the	DET
ajfa-10198	122	15	board	board	NOUN
ajfa-10198	122	16	and	and	CCONJ
ajfa-10198	122	17	sub	sub	NOUN
ajfa-10198	122	18	-	-	NOUN
ajfa-10198	122	19	committees	committee	NOUN
ajfa-10198	122	20	have	have	VERB
ajfa-10198	122	21	a	a	DET
ajfa-10198	122	22	significant	significant	ADJ
ajfa-10198	122	23	negative	negative	ADJ
ajfa-10198	122	24	relationship	relationship	NOUN
ajfa-10198	122	25	with	with	ADP
ajfa-10198	122	26	earnings	earning	NOUN
ajfa-10198	122	27	management	management	NOUN
ajfa-10198	122	28	represented	represent	VERB
ajfa-10198	122	29	by	by	ADP
ajfa-10198	122	30	the	the	DET
ajfa-10198	122	31	discretionary	discretionary	ADJ
ajfa-10198	122	32	accruals	accrual	NOUN
ajfa-10198	122	33	.	.	PUNCT
ajfa-10198	123	1	several	several	ADJ
ajfa-10198	123	2	researchers	researcher	NOUN
ajfa-10198	123	3	investigated	investigate	VERB
ajfa-10198	123	4	the	the	DET
ajfa-10198	123	5	effect	effect	NOUN
ajfa-10198	123	6	of	of	ADP
ajfa-10198	123	7	firms	firm	NOUN
ajfa-10198	123	8	’	'	PUNCT
ajfa-10198	123	9	size	size	NOUN
ajfa-10198	123	10	on	on	ADP
ajfa-10198	123	11	earnings	earning	NOUN
ajfa-10198	123	12	management	management	NOUN
ajfa-10198	123	13	,	,	PUNCT
ajfa-10198	123	14	among	among	ADP
ajfa-10198	123	15	them	they	PRON
ajfa-10198	123	16	is	be	AUX
ajfa-10198	123	17	cabej	cabej	ADJ
ajfa-10198	123	18	(	(	PUNCT
ajfa-10198	123	19	2013	2013	NUM
ajfa-10198	123	20	)	)	PUNCT
ajfa-10198	123	21	,	,	PUNCT
ajfa-10198	123	22	who	who	PRON
ajfa-10198	123	23	studied	study	VERB
ajfa-10198	123	24	this	this	DET
ajfa-10198	123	25	effect	effect	NOUN
ajfa-10198	123	26	by	by	ADP
ajfa-10198	123	27	using	use	VERB
ajfa-10198	123	28	a	a	DET
ajfa-10198	123	29	sample	sample	NOUN
ajfa-10198	123	30	of	of	ADP
ajfa-10198	123	31	listed	list	VERB
ajfa-10198	123	32	firms	firm	NOUN
ajfa-10198	123	33	in	in	ADP
ajfa-10198	123	34	albania	albania	PROPN
ajfa-10198	123	35	.	.	PUNCT
ajfa-10198	124	1	log	log	NOUN
ajfa-10198	124	2	of	of	ADP
ajfa-10198	124	3	total	total	ADJ
ajfa-10198	124	4	assets	asset	NOUN
ajfa-10198	124	5	is	be	AUX
ajfa-10198	124	6	used	use	VERB
ajfa-10198	124	7	to	to	PART
ajfa-10198	124	8	measure	measure	VERB
ajfa-10198	124	9	firms	firm	NOUN
ajfa-10198	124	10	’	’	PART
ajfa-10198	124	11	size	size	NOUN
ajfa-10198	124	12	,	,	PUNCT
ajfa-10198	124	13	while	while	SCONJ
ajfa-10198	124	14	discretionary	discretionary	ADJ
ajfa-10198	124	15	accruals	accrual	NOUN
ajfa-10198	124	16	used	use	VERB
ajfa-10198	124	17	to	to	PART
ajfa-10198	124	18	measure	measure	VERB
ajfa-10198	124	19	the	the	DET
ajfa-10198	124	20	practices	practice	NOUN
ajfa-10198	124	21	of	of	ADP
ajfa-10198	124	22	earnings	earning	NOUN
ajfa-10198	124	23	management	management	NOUN
ajfa-10198	124	24	using	use	VERB
ajfa-10198	124	25	jones	jones	PROPN
ajfa-10198	124	26	model	model	PROPN
ajfa-10198	124	27	.	.	PUNCT
ajfa-10198	125	1	results	result	NOUN
ajfa-10198	125	2	showed	show	VERB
ajfa-10198	125	3	that	that	SCONJ
ajfa-10198	125	4	albanian	albanian	ADJ
ajfa-10198	125	5	listed	list	VERB
ajfa-10198	125	6	firms	firm	NOUN
ajfa-10198	125	7	are	be	AUX
ajfa-10198	125	8	engaged	engage	VERB
ajfa-10198	125	9	in	in	ADP
ajfa-10198	125	10	earnings	earning	NOUN
ajfa-10198	125	11	management	management	NOUN
ajfa-10198	125	12	initiatives	initiative	NOUN
ajfa-10198	125	13	but	but	CCONJ
ajfa-10198	125	14	there	there	PRON
ajfa-10198	125	15	are	be	VERB
ajfa-10198	125	16	no	no	DET
ajfa-10198	125	17	significant	significant	ADJ
ajfa-10198	125	18	differences	difference	NOUN
ajfa-10198	125	19	among	among	ADP
ajfa-10198	125	20	firms	firm	NOUN
ajfa-10198	125	21	of	of	ADP
ajfa-10198	125	22	different	different	ADJ
ajfa-10198	125	23	sized	sized	NOUN
ajfa-10198	125	24	in	in	ADP
ajfa-10198	125	25	their	their	PRON
ajfa-10198	125	26	effect	effect	NOUN
ajfa-10198	125	27	on	on	ADP
ajfa-10198	125	28	the	the	DET
ajfa-10198	125	29	practices	practice	NOUN
ajfa-10198	125	30	of	of	ADP
ajfa-10198	125	31	earnings	earning	NOUN
ajfa-10198	125	32	management	management	NOUN
ajfa-10198	125	33	phenomenon	phenomenon	NOUN
ajfa-10198	125	34	.	.	PUNCT
ajfa-10198	126	1	an	an	DET
ajfa-10198	126	2	,	,	PUNCT
ajfa-10198	126	3	li	li	PROPN
ajfa-10198	126	4	,	,	PUNCT
ajfa-10198	126	5	and	and	CCONJ
ajfa-10198	126	6	yu	yu	PROPN
ajfa-10198	126	7	,	,	PUNCT
ajfa-10198	126	8	(	(	PUNCT
ajfa-10198	126	9	2013	2013	NUM
ajfa-10198	126	10	,	,	PUNCT
ajfa-10198	126	11	investigated	investigate	VERB
ajfa-10198	126	12	the	the	DET
ajfa-10198	126	13	effect	effect	NOUN
ajfa-10198	126	14	of	of	ADP
ajfa-10198	126	15	earnings	earning	NOUN
ajfa-10198	126	16	management	management	NOUN
ajfa-10198	126	17	practices	practice	NOUN
ajfa-10198	126	18	on	on	ADP
ajfa-10198	126	19	financial	financial	ADJ
ajfa-10198	126	20	leverage	leverage	NOUN
ajfa-10198	126	21	,	,	PUNCT
ajfa-10198	126	22	and	and	CCONJ
ajfa-10198	126	23	the	the	DET
ajfa-10198	126	24	way	way	NOUN
ajfa-10198	126	25	this	this	DET
ajfa-10198	126	26	relationship	relationship	NOUN
ajfa-10198	126	27	is	be	AUX
ajfa-10198	126	28	affected	affect	VERB
ajfa-10198	126	29	by	by	ADP
ajfa-10198	126	30	institutional	institutional	ADJ
ajfa-10198	126	31	environments	environment	NOUN
ajfa-10198	126	32	.	.	PUNCT
ajfa-10198	127	1	the	the	DET
ajfa-10198	127	2	study	study	NOUN
ajfa-10198	127	3	employed	employ	VERB
ajfa-10198	127	4	using	use	VERB
ajfa-10198	127	5	the	the	DET
ajfa-10198	127	6	data	datum	NOUN
ajfa-10198	127	7	of	of	ADP
ajfa-10198	127	8	25,798	25,798	NUM
ajfa-10198	127	9	firms	firm	NOUN
ajfa-10198	127	10	across	across	ADP
ajfa-10198	127	11	37	37	NUM
ajfa-10198	127	12	countries	country	NOUN
ajfa-10198	127	13	along	along	ADP
ajfa-10198	127	14	the	the	DET
ajfa-10198	127	15	years	year	NOUN
ajfa-10198	127	16	1889	1889	NUM
ajfa-10198	127	17	-	-	SYM
ajfa-10198	127	18	2009	2009	NUM
ajfa-10198	127	19	.	.	PUNCT
ajfa-10198	128	1	the	the	DET
ajfa-10198	128	2	study	study	NOUN
ajfa-10198	128	3	found	find	VERB
ajfa-10198	128	4	that	that	SCONJ
ajfa-10198	128	5	firms	firm	NOUN
ajfa-10198	128	6	with	with	ADP
ajfa-10198	128	7	high	high	ADJ
ajfa-10198	128	8	earnings	earning	NOUN
ajfa-10198	128	9	management	management	NOUN
ajfa-10198	128	10	practices	practice	NOUN
ajfa-10198	128	11	tend	tend	VERB
ajfa-10198	128	12	to	to	PART
ajfa-10198	128	13	have	have	VERB
ajfa-10198	128	14	high	high	ADJ
ajfa-10198	128	15	corporate	corporate	ADJ
ajfa-10198	128	16	leverage	leverage	NOUN
ajfa-10198	128	17	,	,	PUNCT
ajfa-10198	128	18	and	and	CCONJ
ajfa-10198	128	19	this	this	DET
ajfa-10198	128	20	positive	positive	ADJ
ajfa-10198	128	21	relationship	relationship	NOUN
ajfa-10198	128	22	is	be	AUX
ajfa-10198	128	23	attenuated	attenuate	VERB
ajfa-10198	128	24	by	by	ADP
ajfa-10198	128	25	strong	strong	ADJ
ajfa-10198	128	26	institutional	institutional	ADJ
ajfa-10198	128	27	environments	environment	NOUN
ajfa-10198	128	28	.	.	PUNCT
ajfa-10198	129	1	moreover	moreover	ADV
ajfa-10198	129	2	,	,	PUNCT
ajfa-10198	129	3	the	the	DET
ajfa-10198	129	4	results	result	NOUN
ajfa-10198	129	5	of	of	ADP
ajfa-10198	129	6	the	the	DET
ajfa-10198	129	7	study	study	NOUN
ajfa-10198	129	8	lend	lend	VERB
ajfa-10198	129	9	strong	strong	ADJ
ajfa-10198	129	10	support	support	NOUN
ajfa-10198	129	11	to	to	ADP
ajfa-10198	129	12	the	the	DET
ajfa-10198	129	13	agency	agency	NOUN
ajfa-10198	129	14	theory	theory	NOUN
ajfa-10198	129	15	of	of	ADP
ajfa-10198	129	16	free	free	ADJ
ajfa-10198	129	17	cash	cash	NOUN
ajfa-10198	129	18	flows	flow	NOUN
ajfa-10198	129	19	.	.	PUNCT
ajfa-10198	130	1	zamri	zamri	PROPN
ajfa-10198	130	2	,	,	PUNCT
ajfa-10198	130	3	abdul	abdul	PROPN
ajfa-10198	130	4	rahman	rahman	PROPN
ajfa-10198	130	5	,	,	PUNCT
ajfa-10198	130	6	and	and	CCONJ
ajfa-10198	130	7	isa	isa	NOUN
ajfa-10198	130	8	(	(	PUNCT
ajfa-10198	130	9	2013	2013	NUM
ajfa-10198	130	10	)	)	PUNCT
ajfa-10198	130	11	,	,	PUNCT
ajfa-10198	130	12	investigated	investigate	VERB
ajfa-10198	130	13	the	the	DET
ajfa-10198	130	14	impact	impact	NOUN
ajfa-10198	130	15	of	of	ADP
ajfa-10198	130	16	financial	financial	ADJ
ajfa-10198	130	17	leverage	leverage	NOUN
ajfa-10198	130	18	on	on	ADP
ajfa-10198	130	19	real	real	ADJ
ajfa-10198	130	20	earnings	earning	NOUN
ajfa-10198	130	21	management	management	NOUN
ajfa-10198	130	22	.	.	PUNCT
ajfa-10198	131	1	the	the	DET
ajfa-10198	131	2	primary	primary	ADJ
ajfa-10198	131	3	purpose	purpose	NOUN
ajfa-10198	131	4	of	of	ADP
ajfa-10198	131	5	this	this	DET
ajfa-10198	131	6	study	study	NOUN
ajfa-10198	131	7	was	be	AUX
ajfa-10198	131	8	to	to	PART
ajfa-10198	131	9	determine	determine	VERB
ajfa-10198	131	10	whether	whether	SCONJ
ajfa-10198	131	11	the	the	DET
ajfa-10198	131	12	financial	financial	ADJ
ajfa-10198	131	13	leverage	leverage	NOUN
ajfa-10198	131	14	has	have	VERB
ajfa-10198	131	15	an	an	DET
ajfa-10198	131	16	impact	impact	NOUN
ajfa-10198	131	17	on	on	ADP
ajfa-10198	131	18	the	the	DET
ajfa-10198	131	19	real	real	ADJ
ajfa-10198	131	20	earnings	earning	NOUN
ajfa-10198	131	21	management	management	NOUN
ajfa-10198	131	22	.	.	PUNCT
ajfa-10198	132	1	the	the	DET
ajfa-10198	132	2	abnormal	abnormal	ADJ
ajfa-10198	132	3	cash	cash	NOUN
ajfa-10198	132	4	flows	flow	NOUN
ajfa-10198	132	5	from	from	ADP
ajfa-10198	132	6	operations	operation	NOUN
ajfa-10198	132	7	,	,	PUNCT
ajfa-10198	132	8	the	the	DET
ajfa-10198	132	9	abnormal	abnormal	ADJ
ajfa-10198	132	10	production	production	NOUN
ajfa-10198	132	11	costs	cost	NOUN
ajfa-10198	132	12	,	,	PUNCT
ajfa-10198	132	13	and	and	CCONJ
ajfa-10198	132	14	the	the	DET
ajfa-10198	132	15	abnormal	abnormal	ADJ
ajfa-10198	132	16	discretionary	discretionary	ADJ
ajfa-10198	132	17	model	model	NOUN
ajfa-10198	132	18	by	by	ADP
ajfa-10198	132	19	roychowdhury	roychowdhury	NOUN
ajfa-10198	132	20	,	,	PUNCT
ajfa-10198	132	21	2006	2006	NUM
ajfa-10198	132	22	,	,	PUNCT
ajfa-10198	132	23	is	be	AUX
ajfa-10198	132	24	used	use	VERB
ajfa-10198	132	25	in	in	ADP
ajfa-10198	132	26	this	this	DET
ajfa-10198	132	27	study	study	NOUN
ajfa-10198	132	28	as	as	ADP
ajfa-10198	132	29	a	a	DET
ajfa-10198	132	30	proxy	proxy	NOUN
ajfa-10198	132	31	for	for	ADP
ajfa-10198	132	32	real	real	ADJ
ajfa-10198	132	33	earnings	earning	NOUN
ajfa-10198	132	34	management	management	NOUN
ajfa-10198	132	35	.	.	PUNCT
ajfa-10198	133	1	the	the	DET
ajfa-10198	133	2	study	study	NOUN
ajfa-10198	133	3	is	be	AUX
ajfa-10198	133	4	based	base	VERB
ajfa-10198	133	5	on	on	ADP
ajfa-10198	133	6	3,745	3,745	NUM
ajfa-10198	133	7	firm	firm	ADJ
ajfa-10198	133	8	-	-	PUNCT
ajfa-10198	133	9	year	year	NOUN
ajfa-10198	133	10	observations	observation	NOUN
ajfa-10198	133	11	along	along	ADP
ajfa-10198	133	12	the	the	DET
ajfa-10198	133	13	period	period	NOUN
ajfa-10198	133	14	2006	2006	NUM
ajfa-10198	133	15	-	-	SYM
ajfa-10198	133	16	2011	2011	NUM
ajfa-10198	133	17	,	,	PUNCT
ajfa-10198	133	18	listed	list	VERB
ajfa-10198	133	19	in	in	ADP
ajfa-10198	133	20	bursa	bursa	NOUN
ajfa-10198	133	21	,	,	PUNCT
ajfa-10198	133	22	malaysia	malaysia	PROPN
ajfa-10198	133	23	.	.	PUNCT
ajfa-10198	134	1	the	the	DET
ajfa-10198	134	2	main	main	ADJ
ajfa-10198	134	3	finding	finding	NOUN
ajfa-10198	134	4	of	of	ADP
ajfa-10198	134	5	the	the	DET
ajfa-10198	134	6	study	study	NOUN
ajfa-10198	134	7	is	be	AUX
ajfa-10198	134	8	that	that	SCONJ
ajfa-10198	134	9	a	a	DET
ajfa-10198	134	10	significant	significant	ADJ
ajfa-10198	134	11	negative	negative	ADJ
ajfa-10198	134	12	correlation	correlation	NOUN
ajfa-10198	134	13	between	between	ADP
ajfa-10198	134	14	financial	financial	ADJ
ajfa-10198	134	15	leverage	leverage	NOUN
ajfa-10198	134	16	and	and	CCONJ
ajfa-10198	134	17	the	the	DET
ajfa-10198	134	18	practices	practice	NOUN
ajfa-10198	134	19	of	of	ADP
ajfa-10198	134	20	earnings	earning	NOUN
ajfa-10198	134	21	management	management	NOUN
ajfa-10198	134	22	and	and	CCONJ
ajfa-10198	134	23	leveraged	leveraged	ADJ
ajfa-10198	134	24	firms	firm	NOUN
ajfa-10198	134	25	have	have	VERB
ajfa-10198	134	26	lower	low	ADJ
ajfa-10198	134	27	level	level	NOUN
ajfa-10198	134	28	of	of	ADP
ajfa-10198	134	29	earnings	earning	NOUN
ajfa-10198	134	30	management	management	NOUN
ajfa-10198	134	31	.	.	PUNCT
ajfa-10198	135	1	rani	rani	PROPN
ajfa-10198	135	2	,	,	PUNCT
ajfa-10198	135	3	hussain	hussain	PROPN
ajfa-10198	135	4	,	,	PUNCT
ajfa-10198	135	5	and	and	CCONJ
ajfa-10198	135	6	chand	chand	NOUN
ajfa-10198	135	7	(	(	PUNCT
ajfa-10198	135	8	2013	2013	NUM
ajfa-10198	135	9	)	)	PUNCT
ajfa-10198	135	10	,	,	PUNCT
ajfa-10198	135	11	investigated	investigate	VERB
ajfa-10198	135	12	the	the	DET
ajfa-10198	135	13	incentives	incentive	NOUN
ajfa-10198	135	14	standing	stand	VERB
ajfa-10198	135	15	behind	behind	ADP
ajfa-10198	135	16	managements	management	NOUN
ajfa-10198	135	17	’	'	PUNCT
ajfa-10198	135	18	practices	practice	NOUN
ajfa-10198	135	19	of	of	ADP
ajfa-10198	135	20	earnings	earning	NOUN
ajfa-10198	135	21	management	management	NOUN
ajfa-10198	135	22	.	.	PUNCT
ajfa-10198	136	1	the	the	DET
ajfa-10198	136	2	authors	author	NOUN
ajfa-10198	136	3	developed	develop	VERB
ajfa-10198	136	4	a	a	DET
ajfa-10198	136	5	questionnaire	questionnaire	NOUN
ajfa-10198	136	6	directed	direct	VERB
ajfa-10198	136	7	toward	toward	ADP
ajfa-10198	136	8	a	a	DET
ajfa-10198	136	9	group	group	NOUN
ajfa-10198	136	10	of	of	ADP
ajfa-10198	136	11	firms	firm	NOUN
ajfa-10198	136	12	’	’	PART
ajfa-10198	136	13	key	key	ADJ
ajfa-10198	136	14	managers	manager	NOUN
ajfa-10198	136	15	and	and	CCONJ
ajfa-10198	136	16	members	member	NOUN
ajfa-10198	136	17	of	of	ADP
ajfa-10198	136	18	board	board	NOUN
ajfa-10198	136	19	of	of	ADP
ajfa-10198	136	20	directors	director	NOUN
ajfa-10198	136	21	of	of	ADP
ajfa-10198	136	22	fiji	fiji	PROPN
ajfa-10198	136	23	.	.	PUNCT
ajfa-10198	137	1	the	the	DET
ajfa-10198	137	2	study	study	NOUN
ajfa-10198	137	3	demonstrated	demonstrate	VERB
ajfa-10198	137	4	that	that	SCONJ
ajfa-10198	137	5	the	the	DET
ajfa-10198	137	6	common	common	ADJ
ajfa-10198	137	7	incentives	incentive	NOUN
ajfa-10198	137	8	of	of	ADP
ajfa-10198	137	9	earnings	earning	NOUN
ajfa-10198	137	10	management	management	NOUN
ajfa-10198	137	11	of	of	ADP
ajfa-10198	137	12	fiji	fiji	PROPN
ajfa-10198	137	13	firms	firm	NOUN
ajfa-10198	137	14	include	include	VERB
ajfa-10198	137	15	management	management	NOUN
ajfa-10198	137	16	compensation	compensation	NOUN
ajfa-10198	137	17	,	,	PUNCT
ajfa-10198	137	18	borrowing	borrow	VERB
ajfa-10198	137	19	cost	cost	NOUN
ajfa-10198	137	20	,	,	PUNCT
ajfa-10198	137	21	meat	meat	NOUN
ajfa-10198	137	22	/	/	SYM
ajfa-10198	137	23	beat	beat	NOUN
ajfa-10198	137	24	targets	target	NOUN
ajfa-10198	137	25	and	and	CCONJ
ajfa-10198	137	26	expectations	expectation	NOUN
ajfa-10198	137	27	,	,	PUNCT
ajfa-10198	137	28	and	and	CCONJ
ajfa-10198	137	29	increase	increase	VERB
ajfa-10198	137	30	or	or	CCONJ
ajfa-10198	137	31	decrease	decrease	VERB
ajfa-10198	137	32	regulatory	regulatory	ADJ
ajfa-10198	137	33	benefits	benefit	NOUN
ajfa-10198	137	34	or	or	CCONJ
ajfa-10198	137	35	costs	cost	NOUN
ajfa-10198	137	36	.	.	PUNCT
ajfa-10198	138	1	gerakos	gerakos	NOUN
ajfa-10198	138	2	(	(	PUNCT
ajfa-10198	138	3	2012	2012	NUM
ajfa-10198	138	4	)	)	PUNCT
ajfa-10198	138	5	,	,	PUNCT
ajfa-10198	138	6	stated	state	VERB
ajfa-10198	138	7	that	that	SCONJ
ajfa-10198	138	8	the	the	DET
ajfa-10198	138	9	current	current	ADJ
ajfa-10198	138	10	techniques	technique	NOUN
ajfa-10198	138	11	used	use	VERB
ajfa-10198	138	12	in	in	ADP
ajfa-10198	138	13	identifying	identify	VERB
ajfa-10198	138	14	earnings	earning	NOUN
ajfa-10198	138	15	management	management	NOUN
ajfa-10198	138	16	are	be	AUX
ajfa-10198	138	17	sorely	sorely	ADV
ajfa-10198	138	18	lacking	lack	VERB
ajfa-10198	138	19	,	,	PUNCT
ajfa-10198	138	20	and	and	CCONJ
ajfa-10198	138	21	they	they	PRON
ajfa-10198	138	22	based	base	VERB
ajfa-10198	138	23	on	on	ADP
ajfa-10198	138	24	an	an	DET
ajfa-10198	138	25	assumption	assumption	NOUN
ajfa-10198	138	26	that	that	SCONJ
ajfa-10198	138	27	accruals	accrual	NOUN
ajfa-10198	138	28	unexplained	unexplaine	VERB
ajfa-10198	138	29	by	by	ADP
ajfa-10198	138	30	discretionary	discretionary	ADJ
ajfa-10198	138	31	accruals	accrual	NOUN
ajfa-10198	138	32	represent	represent	VERB
ajfa-10198	138	33	either	either	CCONJ
ajfa-10198	138	34	earnings	earning	NOUN
ajfa-10198	138	35	management	management	NOUN
ajfa-10198	138	36	practices	practice	NOUN
ajfa-10198	138	37	or	or	CCONJ
ajfa-10198	138	38	weak	weak	ADJ
ajfa-10198	138	39	earnings	earning	NOUN
ajfa-10198	138	40	quality	quality	NOUN
ajfa-10198	138	41	,	,	PUNCT
ajfa-10198	138	42	where	where	SCONJ
ajfa-10198	138	43	these	these	DET
ajfa-10198	138	44	techniques	technique	NOUN
ajfa-10198	138	45	suffer	suffer	VERB
ajfa-10198	138	46	from	from	ADP
ajfa-10198	138	47	measurement	measurement	NOUN
ajfa-10198	138	48	error	error	NOUN
ajfa-10198	138	49	and	and	CCONJ
ajfa-10198	138	50	correlated	correlate	VERB
ajfa-10198	138	51	omitted	omit	VERB
ajfa-10198	138	52	variables	variable	NOUN
ajfa-10198	138	53	which	which	PRON
ajfa-10198	138	54	lead	lead	VERB
ajfa-10198	138	55	to	to	PART
ajfa-10198	138	56	type	type	VERB
ajfa-10198	138	57	i	i	PRON
ajfa-10198	138	58	error	error	NOUN
ajfa-10198	138	59	and	and	CCONJ
ajfa-10198	138	60	type	type	NOUN
ajfa-10198	138	61	ii	ii	NOUN
ajfa-10198	138	62	error	error	NOUN
ajfa-10198	138	63	.	.	PUNCT
ajfa-10198	139	1	in	in	ADP
ajfa-10198	139	2	addition	addition	NOUN
ajfa-10198	139	3	,	,	PUNCT
ajfa-10198	139	4	these	these	DET
ajfa-10198	139	5	techniques	technique	NOUN
ajfa-10198	139	6	are	be	AUX
ajfa-10198	139	7	estimated	estimate	VERB
ajfa-10198	139	8	in	in	ADP
ajfa-10198	139	9	the	the	DET
ajfa-10198	139	10	cross	cross	NOUN
ajfa-10198	139	11	section	section	NOUN
ajfa-10198	139	12	where	where	SCONJ
ajfa-10198	139	13	they	they	PRON
ajfa-10198	139	14	do	do	AUX
ajfa-10198	139	15	not	not	PART
ajfa-10198	139	16	take	take	VERB
ajfa-10198	139	17	into	into	ADP
ajfa-10198	139	18	consideration	consideration	NOUN
ajfa-10198	139	19	that	that	SCONJ
ajfa-10198	139	20	earnings	earning	NOUN
ajfa-10198	139	21	are	be	AUX
ajfa-10198	139	22	better	well	ADV
ajfa-10198	139	23	described	describe	VERB
ajfa-10198	139	24	by	by	ADP
ajfa-10198	139	25	dynamic	dynamic	ADJ
ajfa-10198	139	26	processes	process	NOUN
ajfa-10198	139	27	.	.	PUNCT
ajfa-10198	140	1	asian	asian	ADJ
ajfa-10198	140	2	journal	journal	PROPN
ajfa-10198	140	3	of	of	ADP
ajfa-10198	140	4	finance	finance	PROPN
ajfa-10198	140	5	&	&	CCONJ
ajfa-10198	140	6	accounting	accounting	PROPN
ajfa-10198	140	7	issn	issn	PROPN
ajfa-10198	140	8	1946	1946	NUM
ajfa-10198	140	9	-	-	PUNCT
ajfa-10198	140	10	052x	052x	PROPN
ajfa-10198	140	11	2016	2016	NUM
ajfa-10198	140	12	,	,	PUNCT
ajfa-10198	140	13	vol	vol	NOUN
ajfa-10198	140	14	.	.	PROPN
ajfa-10198	140	15	8	8	NUM
ajfa-10198	140	16	,	,	PUNCT
ajfa-10198	140	17	no	no	INTJ
ajfa-10198	140	18	.	.	NOUN
ajfa-10198	140	19	2	2	NUM
ajfa-10198	140	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	140	21	179	179	NUM
ajfa-10198	140	22	a	a	DET
ajfa-10198	140	23	study	study	NOUN
ajfa-10198	140	24	that	that	PRON
ajfa-10198	140	25	carried	carry	VERB
ajfa-10198	140	26	out	out	ADP
ajfa-10198	140	27	by	by	ADP
ajfa-10198	140	28	rahman	rahman	PROPN
ajfa-10198	140	29	,	,	PUNCT
ajfa-10198	140	30	moniruzzaman	moniruzzaman	NOUN
ajfa-10198	140	31	,	,	PUNCT
ajfa-10198	140	32	and	and	CCONJ
ajfa-10198	140	33	sharif	sharif	PROPN
ajfa-10198	140	34	(	(	PUNCT
ajfa-10198	140	35	2012	2012	NUM
ajfa-10198	140	36	)	)	PUNCT
ajfa-10198	140	37	,	,	PUNCT
ajfa-10198	140	38	investigated	investigate	VERB
ajfa-10198	140	39	the	the	DET
ajfa-10198	140	40	techniques	technique	NOUN
ajfa-10198	140	41	,	,	PUNCT
ajfa-10198	140	42	motives	motive	NOUN
ajfa-10198	140	43	,	,	PUNCT
ajfa-10198	140	44	and	and	CCONJ
ajfa-10198	140	45	controls	control	NOUN
ajfa-10198	140	46	of	of	ADP
ajfa-10198	140	47	earnings	earning	NOUN
ajfa-10198	140	48	management	management	NOUN
ajfa-10198	140	49	.	.	PUNCT
ajfa-10198	141	1	in	in	ADP
ajfa-10198	141	2	details	detail	NOUN
ajfa-10198	141	3	,	,	PUNCT
ajfa-10198	141	4	this	this	DET
ajfa-10198	141	5	study	study	NOUN
ajfa-10198	141	6	investigated	investigate	VERB
ajfa-10198	141	7	some	some	DET
ajfa-10198	141	8	techniques	technique	NOUN
ajfa-10198	141	9	that	that	PRON
ajfa-10198	141	10	are	be	AUX
ajfa-10198	141	11	used	use	VERB
ajfa-10198	141	12	in	in	ADP
ajfa-10198	141	13	managing	manage	VERB
ajfa-10198	141	14	earnings	earning	NOUN
ajfa-10198	141	15	like	like	ADP
ajfa-10198	141	16	cookie	cookie	NOUN
ajfa-10198	141	17	jar	jar	NOUN
ajfa-10198	141	18	reserve	reserve	PROPN
ajfa-10198	141	19	,	,	PUNCT
ajfa-10198	141	20	big	big	ADJ
ajfa-10198	141	21	bath	bath	NOUN
ajfa-10198	141	22	,	,	PUNCT
ajfa-10198	141	23	and	and	CCONJ
ajfa-10198	141	24	big	big	ADJ
ajfa-10198	141	25	bet	bet	NOUN
ajfa-10198	141	26	.	.	PUNCT
ajfa-10198	142	1	moreover	moreover	ADV
ajfa-10198	142	2	,	,	PUNCT
ajfa-10198	142	3	the	the	DET
ajfa-10198	142	4	study	study	NOUN
ajfa-10198	142	5	investigates	investigate	VERB
ajfa-10198	142	6	some	some	DET
ajfa-10198	142	7	incentives	incentive	NOUN
ajfa-10198	142	8	for	for	ADP
ajfa-10198	142	9	the	the	DET
ajfa-10198	142	10	practices	practice	NOUN
ajfa-10198	142	11	of	of	ADP
ajfa-10198	142	12	earnings	earning	NOUN
ajfa-10198	142	13	management	management	NOUN
ajfa-10198	142	14	such	such	ADJ
ajfa-10198	142	15	as	as	ADP
ajfa-10198	142	16	,	,	PUNCT
ajfa-10198	142	17	market	market	NOUN
ajfa-10198	142	18	incentives	incentive	NOUN
ajfa-10198	142	19	,	,	PUNCT
ajfa-10198	142	20	personal	personal	ADJ
ajfa-10198	142	21	incentives	incentive	NOUN
ajfa-10198	142	22	,	,	PUNCT
ajfa-10198	142	23	and	and	CCONJ
ajfa-10198	142	24	political	political	ADJ
ajfa-10198	142	25	and	and	CCONJ
ajfa-10198	142	26	regulatory	regulatory	ADJ
ajfa-10198	142	27	motives	motive	NOUN
ajfa-10198	142	28	.	.	PUNCT
ajfa-10198	143	1	the	the	DET
ajfa-10198	143	2	study	study	NOUN
ajfa-10198	143	3	found	find	VERB
ajfa-10198	143	4	that	that	SCONJ
ajfa-10198	143	5	rigorous	rigorous	ADJ
ajfa-10198	143	6	accounting	accounting	NOUN
ajfa-10198	143	7	standards	standard	NOUN
ajfa-10198	143	8	,	,	PUNCT
ajfa-10198	143	9	corporate	corporate	ADJ
ajfa-10198	143	10	governance	governance	NOUN
ajfa-10198	143	11	and	and	CCONJ
ajfa-10198	143	12	consciousness	consciousness	NOUN
ajfa-10198	143	13	,	,	PUNCT
ajfa-10198	143	14	awareness	awareness	NOUN
ajfa-10198	143	15	of	of	ADP
ajfa-10198	143	16	the	the	DET
ajfa-10198	143	17	audit	audit	NOUN
ajfa-10198	143	18	committee	committee	NOUN
ajfa-10198	143	19	,	,	PUNCT
ajfa-10198	143	20	and	and	CCONJ
ajfa-10198	143	21	the	the	DET
ajfa-10198	143	22	morality	morality	NOUN
ajfa-10198	143	23	of	of	ADP
ajfa-10198	143	24	stakeholders	stakeholder	NOUN
ajfa-10198	143	25	,	,	PUNCT
ajfa-10198	143	26	each	each	PRON
ajfa-10198	143	27	of	of	ADP
ajfa-10198	143	28	which	which	PRON
ajfa-10198	143	29	plays	play	VERB
ajfa-10198	143	30	a	a	DET
ajfa-10198	143	31	vital	vital	ADJ
ajfa-10198	143	32	role	role	NOUN
ajfa-10198	143	33	in	in	ADP
ajfa-10198	143	34	restricting	restrict	VERB
ajfa-10198	143	35	the	the	DET
ajfa-10198	143	36	practices	practice	NOUN
ajfa-10198	143	37	of	of	ADP
ajfa-10198	143	38	earnings	earning	NOUN
ajfa-10198	143	39	management	management	NOUN
ajfa-10198	143	40	and	and	CCONJ
ajfa-10198	143	41	can	can	AUX
ajfa-10198	143	42	control	control	VERB
ajfa-10198	143	43	these	these	DET
ajfa-10198	143	44	practices	practice	NOUN
ajfa-10198	143	45	(	(	PUNCT
ajfa-10198	143	46	lo	lo	PROPN
ajfa-10198	143	47	,	,	PUNCT
ajfa-10198	143	48	2007	2007	NUM
ajfa-10198	143	49	)	)	PUNCT
ajfa-10198	143	50	.	.	PUNCT
ajfa-10198	144	1	following	follow	VERB
ajfa-10198	144	2	the	the	DET
ajfa-10198	144	3	recent	recent	ADJ
ajfa-10198	144	4	financial	financial	ADJ
ajfa-10198	144	5	scandals	scandal	NOUN
ajfa-10198	144	6	and	and	CCONJ
ajfa-10198	144	7	therefore	therefore	ADV
ajfa-10198	144	8	the	the	DET
ajfa-10198	144	9	recent	recent	ADJ
ajfa-10198	144	10	changes	change	NOUN
ajfa-10198	144	11	in	in	ADP
ajfa-10198	144	12	the	the	DET
ajfa-10198	144	13	french	french	ADJ
ajfa-10198	144	14	institutional	institutional	ADJ
ajfa-10198	144	15	context	context	NOUN
ajfa-10198	144	16	,	,	PUNCT
ajfa-10198	144	17	benkraiem	benkraiem	NOUN
ajfa-10198	144	18	,	,	PUNCT
ajfa-10198	144	19	(	(	PUNCT
ajfa-10198	144	20	2012	2012	NUM
ajfa-10198	144	21	)	)	PUNCT
ajfa-10198	144	22	investigated	investigate	VERB
ajfa-10198	144	23	the	the	DET
ajfa-10198	144	24	role	role	NOUN
ajfa-10198	144	25	of	of	ADP
ajfa-10198	144	26	corporate	corporate	ADJ
ajfa-10198	144	27	governance	governance	NOUN
ajfa-10198	144	28	mechanisms	mechanism	NOUN
ajfa-10198	144	29	in	in	ADP
ajfa-10198	144	30	guaranteeing	guarantee	VERB
ajfa-10198	144	31	reliable	reliable	ADJ
ajfa-10198	144	32	and	and	CCONJ
ajfa-10198	144	33	more	more	ADV
ajfa-10198	144	34	accurate	accurate	ADJ
ajfa-10198	144	35	financial	financial	ADJ
ajfa-10198	144	36	information	information	NOUN
ajfa-10198	144	37	that	that	PRON
ajfa-10198	144	38	french	french	ADJ
ajfa-10198	144	39	firms	firm	NOUN
ajfa-10198	144	40	issue	issue	VERB
ajfa-10198	144	41	.	.	PUNCT
ajfa-10198	145	1	empirical	empirical	ADJ
ajfa-10198	145	2	findings	finding	NOUN
ajfa-10198	145	3	of	of	ADP
ajfa-10198	145	4	the	the	DET
ajfa-10198	145	5	study	study	NOUN
ajfa-10198	145	6	showed	show	VERB
ajfa-10198	145	7	that	that	SCONJ
ajfa-10198	145	8	the	the	DET
ajfa-10198	145	9	present	present	NOUN
ajfa-10198	145	10	of	of	ADP
ajfa-10198	145	11	independent	independent	ADJ
ajfa-10198	145	12	directors	director	NOUN
ajfa-10198	145	13	can	can	AUX
ajfa-10198	145	14	moderate	moderate	VERB
ajfa-10198	145	15	the	the	DET
ajfa-10198	145	16	discretionary	discretionary	ADJ
ajfa-10198	145	17	accruals	accrual	NOUN
ajfa-10198	145	18	management	management	NOUN
ajfa-10198	145	19	.	.	PUNCT
ajfa-10198	146	1	the	the	DET
ajfa-10198	146	2	study	study	NOUN
ajfa-10198	146	3	adds	add	VERB
ajfa-10198	146	4	that	that	SCONJ
ajfa-10198	146	5	discretionary	discretionary	ADJ
ajfa-10198	146	6	accruals	accrual	NOUN
ajfa-10198	146	7	management	management	NOUN
ajfa-10198	146	8	can	can	AUX
ajfa-10198	146	9	also	also	ADV
ajfa-10198	146	10	be	be	AUX
ajfa-10198	146	11	restricted	restrict	VERB
ajfa-10198	146	12	through	through	ADP
ajfa-10198	146	13	the	the	DET
ajfa-10198	146	14	big	big	ADJ
ajfa-10198	146	15	4	4	NUM
ajfa-10198	146	16	audit	audit	NOUN
ajfa-10198	146	17	firms	firm	NOUN
ajfa-10198	146	18	.	.	PUNCT
ajfa-10198	147	1	moreover	moreover	ADV
ajfa-10198	147	2	,	,	PUNCT
ajfa-10198	147	3	the	the	DET
ajfa-10198	147	4	study	study	NOUN
ajfa-10198	147	5	demonstrates	demonstrate	VERB
ajfa-10198	147	6	that	that	SCONJ
ajfa-10198	147	7	there	there	PRON
ajfa-10198	147	8	is	be	VERB
ajfa-10198	147	9	no	no	DET
ajfa-10198	147	10	significant	significant	ADJ
ajfa-10198	147	11	relationship	relationship	NOUN
ajfa-10198	147	12	between	between	ADP
ajfa-10198	147	13	ownership	ownership	NOUN
ajfa-10198	147	14	structure	structure	NOUN
ajfa-10198	147	15	and	and	CCONJ
ajfa-10198	147	16	the	the	DET
ajfa-10198	147	17	management	management	NOUN
ajfa-10198	147	18	of	of	ADP
ajfa-10198	147	19	these	these	DET
ajfa-10198	147	20	accruals	accrual	NOUN
ajfa-10198	147	21	.	.	PUNCT
ajfa-10198	148	1	the	the	DET
ajfa-10198	148	2	impact	impact	NOUN
ajfa-10198	148	3	of	of	ADP
ajfa-10198	148	4	corporate	corporate	ADJ
ajfa-10198	148	5	governance	governance	NOUN
ajfa-10198	148	6	on	on	ADP
ajfa-10198	148	7	earnings	earning	NOUN
ajfa-10198	148	8	management	management	NOUN
ajfa-10198	148	9	practices	practice	NOUN
ajfa-10198	148	10	was	be	AUX
ajfa-10198	148	11	the	the	DET
ajfa-10198	148	12	focus	focus	NOUN
ajfa-10198	148	13	of	of	ADP
ajfa-10198	148	14	roodpohti	roodpohti	NOUN
ajfa-10198	148	15	and	and	CCONJ
ajfa-10198	148	16	chashmi	chashmi	PROPN
ajfa-10198	148	17	(	(	PUNCT
ajfa-10198	148	18	2011	2011	NUM
ajfa-10198	148	19	)	)	PUNCT
ajfa-10198	148	20	.	.	PUNCT
ajfa-10198	149	1	the	the	DET
ajfa-10198	149	2	authors	author	NOUN
ajfa-10198	149	3	of	of	ADP
ajfa-10198	149	4	the	the	DET
ajfa-10198	149	5	study	study	NOUN
ajfa-10198	149	6	hypothesized	hypothesize	VERB
ajfa-10198	149	7	that	that	SCONJ
ajfa-10198	149	8	corporate	corporate	ADJ
ajfa-10198	149	9	governance	governance	NOUN
ajfa-10198	149	10	plays	play	VERB
ajfa-10198	149	11	a	a	DET
ajfa-10198	149	12	role	role	NOUN
ajfa-10198	149	13	in	in	ADP
ajfa-10198	149	14	reducing	reduce	VERB
ajfa-10198	149	15	the	the	DET
ajfa-10198	149	16	harmful	harmful	ADJ
ajfa-10198	149	17	effects	effect	NOUN
ajfa-10198	149	18	of	of	ADP
ajfa-10198	149	19	earnings	earning	NOUN
ajfa-10198	149	20	management	management	NOUN
ajfa-10198	149	21	practiced	practice	VERB
ajfa-10198	149	22	on	on	ADP
ajfa-10198	149	23	shareholders	shareholder	NOUN
ajfa-10198	149	24	and	and	CCONJ
ajfa-10198	149	25	other	other	ADJ
ajfa-10198	149	26	users	user	NOUN
ajfa-10198	149	27	of	of	ADP
ajfa-10198	149	28	financial	financial	ADJ
ajfa-10198	149	29	information	information	NOUN
ajfa-10198	149	30	.	.	PUNCT
ajfa-10198	150	1	the	the	DET
ajfa-10198	150	2	key	key	ADJ
ajfa-10198	150	3	objective	objective	NOUN
ajfa-10198	150	4	of	of	ADP
ajfa-10198	150	5	the	the	DET
ajfa-10198	150	6	study	study	NOUN
ajfa-10198	150	7	was	be	AUX
ajfa-10198	150	8	to	to	PART
ajfa-10198	150	9	investigate	investigate	VERB
ajfa-10198	150	10	the	the	DET
ajfa-10198	150	11	relationship	relationship	NOUN
ajfa-10198	150	12	between	between	ADP
ajfa-10198	150	13	corporate	corporate	ADJ
ajfa-10198	150	14	governance	governance	NOUN
ajfa-10198	150	15	internal	internal	ADJ
ajfa-10198	150	16	and	and	CCONJ
ajfa-10198	150	17	external	external	ADJ
ajfa-10198	150	18	mechanisms	mechanism	NOUN
ajfa-10198	150	19	,	,	PUNCT
ajfa-10198	150	20	and	and	CCONJ
ajfa-10198	150	21	earnings	earning	NOUN
ajfa-10198	150	22	management	management	NOUN
ajfa-10198	150	23	,	,	PUNCT
ajfa-10198	150	24	where	where	SCONJ
ajfa-10198	150	25	internal	internal	ADJ
ajfa-10198	150	26	mechanisms	mechanism	NOUN
ajfa-10198	150	27	of	of	ADP
ajfa-10198	150	28	corporate	corporate	ADJ
ajfa-10198	150	29	governance	governance	NOUN
ajfa-10198	150	30	includes	include	VERB
ajfa-10198	150	31	ownership	ownership	NOUN
ajfa-10198	150	32	concentration	concentration	NOUN
ajfa-10198	150	33	,	,	PUNCT
ajfa-10198	150	34	board	board	NOUN
ajfa-10198	150	35	independency	independency	NOUN
ajfa-10198	150	36	,	,	PUNCT
ajfa-10198	150	37	and	and	CCONJ
ajfa-10198	150	38	ceo	ceo	NOUN
ajfa-10198	150	39	dominance	dominance	NOUN
ajfa-10198	150	40	,	,	PUNCT
ajfa-10198	150	41	while	while	SCONJ
ajfa-10198	150	42	external	external	ADJ
ajfa-10198	150	43	mechanisms	mechanism	NOUN
ajfa-10198	150	44	include	include	VERB
ajfa-10198	150	45	institutional	institutional	ADJ
ajfa-10198	150	46	shareholders	shareholder	NOUN
ajfa-10198	150	47	according	accord	VERB
ajfa-10198	150	48	to	to	ADP
ajfa-10198	150	49	the	the	DET
ajfa-10198	150	50	authors	author	NOUN
ajfa-10198	150	51	classification	classification	NOUN
ajfa-10198	150	52	of	of	ADP
ajfa-10198	150	53	corporate	corporate	ADJ
ajfa-10198	150	54	governance	governance	NOUN
ajfa-10198	150	55	mechanisms	mechanism	NOUN
ajfa-10198	150	56	.	.	PUNCT
ajfa-10198	151	1	required	require	VERB
ajfa-10198	151	2	information	information	NOUN
ajfa-10198	151	3	was	be	AUX
ajfa-10198	151	4	gathered	gather	VERB
ajfa-10198	151	5	based	base	VERB
ajfa-10198	151	6	on	on	ADP
ajfa-10198	151	7	a	a	DET
ajfa-10198	151	8	sample	sample	NOUN
ajfa-10198	151	9	consisting	consist	VERB
ajfa-10198	151	10	of	of	ADP
ajfa-10198	151	11	196	196	NUM
ajfa-10198	151	12	firms	firm	NOUN
ajfa-10198	151	13	of	of	ADP
ajfa-10198	151	14	tehran	tehran	PROPN
ajfa-10198	151	15	stock	stock	PROPN
ajfa-10198	151	16	exchange	exchange	PROPN
ajfa-10198	151	17	between	between	ADP
ajfa-10198	151	18	2004	2004	NUM
ajfa-10198	151	19	and	and	CCONJ
ajfa-10198	151	20	2008	2008	NUM
ajfa-10198	151	21	.	.	PUNCT
ajfa-10198	152	1	panel	panel	NOUN
ajfa-10198	152	2	data	datum	NOUN
ajfa-10198	152	3	method	method	NOUN
ajfa-10198	152	4	was	be	AUX
ajfa-10198	152	5	used	use	VERB
ajfa-10198	152	6	in	in	ADP
ajfa-10198	152	7	the	the	DET
ajfa-10198	152	8	study	study	NOUN
ajfa-10198	152	9	to	to	PART
ajfa-10198	152	10	estimate	estimate	VERB
ajfa-10198	152	11	its	its	PRON
ajfa-10198	152	12	models	model	NOUN
ajfa-10198	152	13	.	.	PUNCT
ajfa-10198	153	1	findings	finding	NOUN
ajfa-10198	153	2	of	of	ADP
ajfa-10198	153	3	the	the	DET
ajfa-10198	153	4	study	study	NOUN
ajfa-10198	153	5	includes	include	VERB
ajfa-10198	153	6	that	that	SCONJ
ajfa-10198	153	7	firms	firm	NOUN
ajfa-10198	153	8	with	with	ADP
ajfa-10198	153	9	higher	high	ADJ
ajfa-10198	153	10	ownership	ownership	NOUN
ajfa-10198	153	11	concentration	concentration	NOUN
ajfa-10198	153	12	and	and	CCONJ
ajfa-10198	153	13	board	board	NOUN
ajfa-10198	153	14	independence	independence	NOUN
ajfa-10198	153	15	tend	tend	VERB
ajfa-10198	153	16	to	to	PART
ajfa-10198	153	17	manage	manage	VERB
ajfa-10198	153	18	earnings	earning	NOUN
ajfa-10198	153	19	less	less	ADJ
ajfa-10198	153	20	than	than	ADP
ajfa-10198	153	21	firms	firm	NOUN
ajfa-10198	153	22	with	with	ADP
ajfa-10198	153	23	higher	high	ADJ
ajfa-10198	153	24	institutional	institutional	ADJ
ajfa-10198	153	25	holdings	holding	NOUN
ajfa-10198	153	26	.	.	PUNCT
ajfa-10198	154	1	one	one	NUM
ajfa-10198	154	2	additional	additional	ADJ
ajfa-10198	154	3	finding	finding	NOUN
ajfa-10198	154	4	of	of	ADP
ajfa-10198	154	5	the	the	DET
ajfa-10198	154	6	study	study	NOUN
ajfa-10198	154	7	is	be	AUX
ajfa-10198	154	8	that	that	SCONJ
ajfa-10198	154	9	a	a	DET
ajfa-10198	154	10	positive	positive	ADJ
ajfa-10198	154	11	relationship	relationship	NOUN
ajfa-10198	154	12	exists	exist	VERB
ajfa-10198	154	13	between	between	ADP
ajfa-10198	154	14	ceo	ceo	NOUN
ajfa-10198	154	15	-	-	PUNCT
ajfa-10198	154	16	chairman	chairman	NOUN
ajfa-10198	154	17	duality	duality	NOUN
ajfa-10198	154	18	and	and	CCONJ
ajfa-10198	154	19	earnings	earning	NOUN
ajfa-10198	154	20	management	management	NOUN
ajfa-10198	154	21	.	.	PUNCT
ajfa-10198	155	1	moreover	moreover	ADV
ajfa-10198	155	2	,	,	PUNCT
ajfa-10198	155	3	the	the	DET
ajfa-10198	155	4	study	study	NOUN
ajfa-10198	155	5	showed	show	VERB
ajfa-10198	155	6	that	that	PRON
ajfa-10198	155	7	firm	firm	ADJ
ajfa-10198	155	8	size	size	NOUN
ajfa-10198	155	9	and	and	CCONJ
ajfa-10198	155	10	leverage	leverage	NOUN
ajfa-10198	155	11	had	have	AUX
ajfa-10198	155	12	been	be	AUX
ajfa-10198	155	13	found	find	VERB
ajfa-10198	155	14	that	that	SCONJ
ajfa-10198	155	15	they	they	PRON
ajfa-10198	155	16	have	have	VERB
ajfa-10198	155	17	a	a	DET
ajfa-10198	155	18	positive	positive	ADJ
ajfa-10198	155	19	relationship	relationship	NOUN
ajfa-10198	155	20	with	with	ADP
ajfa-10198	155	21	earnings	earning	NOUN
ajfa-10198	155	22	management	management	NOUN
ajfa-10198	155	23	phenomenon	phenomenon	NOUN
ajfa-10198	155	24	.	.	PUNCT
ajfa-10198	156	1	tahir	tahir	PROPN
ajfa-10198	156	2	(	(	PUNCT
ajfa-10198	156	3	2011	2011	NUM
ajfa-10198	156	4	)	)	PUNCT
ajfa-10198	156	5	,	,	PUNCT
ajfa-10198	156	6	was	be	AUX
ajfa-10198	156	7	among	among	ADP
ajfa-10198	156	8	interested	interested	ADJ
ajfa-10198	156	9	people	people	NOUN
ajfa-10198	156	10	with	with	ADP
ajfa-10198	156	11	earnings	earning	NOUN
ajfa-10198	156	12	management	management	NOUN
ajfa-10198	156	13	and	and	CCONJ
ajfa-10198	156	14	its	its	PRON
ajfa-10198	156	15	relation	relation	NOUN
ajfa-10198	156	16	with	with	ADP
ajfa-10198	156	17	the	the	DET
ajfa-10198	156	18	capital	capital	NOUN
ajfa-10198	156	19	structure	structure	NOUN
ajfa-10198	156	20	.	.	PUNCT
ajfa-10198	157	1	the	the	DET
ajfa-10198	157	2	objective	objective	NOUN
ajfa-10198	157	3	of	of	ADP
ajfa-10198	157	4	the	the	DET
ajfa-10198	157	5	study	study	NOUN
ajfa-10198	157	6	was	be	AUX
ajfa-10198	157	7	to	to	PART
ajfa-10198	157	8	identify	identify	VERB
ajfa-10198	157	9	the	the	DET
ajfa-10198	157	10	relating	relate	VERB
ajfa-10198	157	11	factors	factor	NOUN
ajfa-10198	157	12	to	to	ADP
ajfa-10198	157	13	earnings	earning	NOUN
ajfa-10198	157	14	management	management	NOUN
ajfa-10198	157	15	and	and	CCONJ
ajfa-10198	157	16	factors	factor	NOUN
ajfa-10198	157	17	that	that	SCONJ
ajfa-10198	157	18	having	have	VERB
ajfa-10198	157	19	impact	impact	NOUN
ajfa-10198	157	20	on	on	ADP
ajfa-10198	157	21	capital	capital	NOUN
ajfa-10198	157	22	structure	structure	NOUN
ajfa-10198	157	23	.	.	PUNCT
ajfa-10198	158	1	it	it	PRON
ajfa-10198	158	2	is	be	AUX
ajfa-10198	158	3	based	base	VERB
ajfa-10198	158	4	on	on	ADP
ajfa-10198	158	5	the	the	DET
ajfa-10198	158	6	published	publish	VERB
ajfa-10198	158	7	balance	balance	NOUN
ajfa-10198	158	8	sheet	sheet	NOUN
ajfa-10198	158	9	by	by	ADP
ajfa-10198	158	10	state	state	NOUN
ajfa-10198	158	11	bank	bank	PROPN
ajfa-10198	158	12	of	of	ADP
ajfa-10198	158	13	pakistan	pakistan	PROPN
ajfa-10198	158	14	on	on	ADP
ajfa-10198	158	15	non	non	ADJ
ajfa-10198	158	16	-	-	ADJ
ajfa-10198	158	17	financial	financial	ADJ
ajfa-10198	158	18	listed	list	VERB
ajfa-10198	158	19	firms	firm	NOUN
ajfa-10198	158	20	at	at	ADP
ajfa-10198	158	21	the	the	DET
ajfa-10198	158	22	karachi	karachi	PROPN
ajfa-10198	158	23	stock	stock	PROPN
ajfa-10198	158	24	exchange	exchange	PROPN
ajfa-10198	158	25	along	along	ADP
ajfa-10198	158	26	2001	2001	NUM
ajfa-10198	158	27	-	-	SYM
ajfa-10198	158	28	2005	2005	NUM
ajfa-10198	158	29	.	.	PUNCT
ajfa-10198	159	1	the	the	DET
ajfa-10198	159	2	study	study	NOUN
ajfa-10198	159	3	shows	show	VERB
ajfa-10198	159	4	a	a	DET
ajfa-10198	159	5	negative	negative	ADJ
ajfa-10198	159	6	coefficient	coefficient	NOUN
ajfa-10198	159	7	,	,	PUNCT
ajfa-10198	159	8	where	where	SCONJ
ajfa-10198	159	9	the	the	DET
ajfa-10198	159	10	gearing	gearing	NOUN
ajfa-10198	159	11	ratio	ratio	NOUN
ajfa-10198	159	12	is	be	AUX
ajfa-10198	159	13	negatively	negatively	ADV
ajfa-10198	159	14	affected	affect	VERB
ajfa-10198	159	15	by	by	ADP
ajfa-10198	159	16	return	return	NOUN
ajfa-10198	159	17	on	on	ADP
ajfa-10198	159	18	assets	asset	NOUN
ajfa-10198	159	19	.	.	PUNCT
ajfa-10198	160	1	this	this	DET
ajfa-10198	160	2	negative	negative	ADJ
ajfa-10198	160	3	relationship	relationship	NOUN
ajfa-10198	160	4	is	be	AUX
ajfa-10198	160	5	justified	justify	VERB
ajfa-10198	160	6	that	that	SCONJ
ajfa-10198	160	7	earnings	earning	NOUN
ajfa-10198	160	8	management	management	NOUN
ajfa-10198	160	9	may	may	AUX
ajfa-10198	160	10	have	have	VERB
ajfa-10198	160	11	some	some	DET
ajfa-10198	160	12	effects	effect	NOUN
ajfa-10198	160	13	on	on	ADP
ajfa-10198	160	14	the	the	DET
ajfa-10198	160	15	capital	capital	NOUN
ajfa-10198	160	16	structure	structure	NOUN
ajfa-10198	160	17	of	of	ADP
ajfa-10198	160	18	listed	list	VERB
ajfa-10198	160	19	firms	firm	NOUN
ajfa-10198	160	20	at	at	ADP
ajfa-10198	160	21	karachi	karachi	PROPN
ajfa-10198	160	22	stock	stock	PROPN
ajfa-10198	160	23	exchange	exchange	PROPN
ajfa-10198	160	24	.	.	PUNCT
ajfa-10198	161	1	asian	asian	ADJ
ajfa-10198	161	2	journal	journal	PROPN
ajfa-10198	161	3	of	of	ADP
ajfa-10198	161	4	finance	finance	PROPN
ajfa-10198	161	5	&	&	CCONJ
ajfa-10198	161	6	accounting	accounting	PROPN
ajfa-10198	161	7	issn	issn	PROPN
ajfa-10198	161	8	1946	1946	NUM
ajfa-10198	161	9	-	-	PUNCT
ajfa-10198	161	10	052x	052x	PROPN
ajfa-10198	161	11	2016	2016	NUM
ajfa-10198	161	12	,	,	PUNCT
ajfa-10198	161	13	vol	vol	NOUN
ajfa-10198	161	14	.	.	PROPN
ajfa-10198	161	15	8	8	NUM
ajfa-10198	161	16	,	,	PUNCT
ajfa-10198	161	17	no	no	INTJ
ajfa-10198	161	18	.	.	NOUN
ajfa-10198	161	19	2	2	NUM
ajfa-10198	161	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	161	21	180	180	NUM
ajfa-10198	161	22	chen	chen	PROPN
ajfa-10198	161	23	,	,	PUNCT
ajfa-10198	161	24	cheng	cheng	PROPN
ajfa-10198	161	25	,	,	PUNCT
ajfa-10198	161	26	and	and	CCONJ
ajfa-10198	161	27	wang	wang	PROPN
ajfa-10198	161	28	(	(	PUNCT
ajfa-10198	161	29	2011	2011	NUM
ajfa-10198	161	30	)	)	PUNCT
ajfa-10198	161	31	,	,	PUNCT
ajfa-10198	161	32	investigated	investigate	VERB
ajfa-10198	161	33	whether	whether	SCONJ
ajfa-10198	161	34	increasing	increase	VERB
ajfa-10198	161	35	board	board	NOUN
ajfa-10198	161	36	independence	independence	NOUN
ajfa-10198	161	37	leads	lead	VERB
ajfa-10198	161	38	to	to	ADP
ajfa-10198	161	39	a	a	DET
ajfa-10198	161	40	reduction	reduction	NOUN
ajfa-10198	161	41	in	in	ADP
ajfa-10198	161	42	earnings	earning	NOUN
ajfa-10198	161	43	management	management	NOUN
ajfa-10198	161	44	practices	practice	NOUN
ajfa-10198	161	45	.	.	PUNCT
ajfa-10198	162	1	the	the	DET
ajfa-10198	162	2	study	study	NOUN
ajfa-10198	162	3	finds	find	VERB
ajfa-10198	162	4	that	that	SCONJ
ajfa-10198	162	5	non	non	ADJ
ajfa-10198	162	6	-	-	ADJ
ajfa-10198	162	7	compliance	compliance	ADJ
ajfa-10198	162	8	firms	firm	NOUN
ajfa-10198	162	9	(	(	PUNCT
ajfa-10198	162	10	firms	firm	NOUN
ajfa-10198	162	11	that	that	PRON
ajfa-10198	162	12	did	do	AUX
ajfa-10198	162	13	not	not	PART
ajfa-10198	162	14	have	have	VERB
ajfa-10198	162	15	a	a	DET
ajfa-10198	162	16	majority	majority	NOUN
ajfa-10198	162	17	of	of	ADP
ajfa-10198	162	18	independent	independent	ADJ
ajfa-10198	162	19	directors	director	NOUN
ajfa-10198	162	20	prior	prior	ADV
ajfa-10198	162	21	to	to	ADP
ajfa-10198	162	22	reforms	reform	NOUN
ajfa-10198	162	23	)	)	PUNCT
ajfa-10198	162	24	,	,	PUNCT
ajfa-10198	162	25	do	do	AUX
ajfa-10198	162	26	not	not	PART
ajfa-10198	162	27	experience	experience	VERB
ajfa-10198	162	28	a	a	DET
ajfa-10198	162	29	significant	significant	ADJ
ajfa-10198	162	30	reduction	reduction	NOUN
ajfa-10198	162	31	in	in	ADP
ajfa-10198	162	32	earnings	earning	NOUN
ajfa-10198	162	33	management	management	NOUN
ajfa-10198	162	34	practices	practice	NOUN
ajfa-10198	162	35	from	from	ADP
ajfa-10198	162	36	prior	prior	ADV
ajfa-10198	162	37	to	to	ADP
ajfa-10198	162	38	afterwards	afterwards	ADV
ajfa-10198	162	39	of	of	ADP
ajfa-10198	162	40	the	the	DET
ajfa-10198	162	41	reform	reform	NOUN
ajfa-10198	162	42	.	.	PUNCT
ajfa-10198	163	1	the	the	DET
ajfa-10198	163	2	study	study	NOUN
ajfa-10198	163	3	also	also	ADV
ajfa-10198	163	4	shows	show	VERB
ajfa-10198	163	5	that	that	SCONJ
ajfa-10198	163	6	non	non	ADJ
ajfa-10198	163	7	-	-	ADJ
ajfa-10198	163	8	compliance	compliance	ADJ
ajfa-10198	163	9	firms	firm	NOUN
ajfa-10198	163	10	that	that	PRON
ajfa-10198	163	11	have	have	VERB
ajfa-10198	163	12	low	low	ADJ
ajfa-10198	163	13	information	information	NOUN
ajfa-10198	163	14	acquisition	acquisition	NOUN
ajfa-10198	163	15	cost	cost	NOUN
ajfa-10198	163	16	experience	experience	NOUN
ajfa-10198	163	17	a	a	DET
ajfa-10198	163	18	significant	significant	ADJ
ajfa-10198	163	19	reduction	reduction	NOUN
ajfa-10198	163	20	in	in	ADP
ajfa-10198	163	21	earnings	earning	NOUN
ajfa-10198	163	22	management	management	NOUN
ajfa-10198	163	23	,	,	PUNCT
ajfa-10198	163	24	when	when	SCONJ
ajfa-10198	163	25	compared	compare	VERB
ajfa-10198	163	26	with	with	ADP
ajfa-10198	163	27	other	other	ADJ
ajfa-10198	163	28	firms	firm	NOUN
ajfa-10198	163	29	.	.	PUNCT
ajfa-10198	164	1	the	the	DET
ajfa-10198	164	2	authors	author	NOUN
ajfa-10198	164	3	concluded	conclude	VERB
ajfa-10198	164	4	that	that	SCONJ
ajfa-10198	164	5	independent	independent	ADJ
ajfa-10198	164	6	directors	director	NOUN
ajfa-10198	164	7	’	'	PUNCT
ajfa-10198	164	8	control	control	NOUN
ajfa-10198	164	9	is	be	AUX
ajfa-10198	164	10	more	more	ADV
ajfa-10198	164	11	effective	effective	ADJ
ajfa-10198	164	12	in	in	ADP
ajfa-10198	164	13	environments	environment	NOUN
ajfa-10198	164	14	of	of	ADP
ajfa-10198	164	15	rich	rich	ADJ
ajfa-10198	164	16	information	information	NOUN
ajfa-10198	164	17	.	.	PUNCT
ajfa-10198	165	1	dechow	dechow	ADJ
ajfa-10198	165	2	,	,	PUNCT
ajfa-10198	165	3	hutton	hutton	PROPN
ajfa-10198	165	4	,	,	PUNCT
ajfa-10198	165	5	and	and	CCONJ
ajfa-10198	165	6	kim	kim	PROPN
ajfa-10198	165	7	(	(	PUNCT
ajfa-10198	165	8	2011	2011	NUM
ajfa-10198	165	9	)	)	PUNCT
ajfa-10198	165	10	,	,	PUNCT
ajfa-10198	165	11	provided	provide	VERB
ajfa-10198	165	12	a	a	DET
ajfa-10198	165	13	new	new	ADJ
ajfa-10198	165	14	approach	approach	NOUN
ajfa-10198	165	15	for	for	ADP
ajfa-10198	165	16	testing	test	VERB
ajfa-10198	165	17	the	the	DET
ajfa-10198	165	18	accrual	accrual	ADJ
ajfa-10198	165	19	-	-	PUNCT
ajfa-10198	165	20	based	base	VERB
ajfa-10198	165	21	testing	testing	NOUN
ajfa-10198	165	22	models	model	NOUN
ajfa-10198	165	23	of	of	ADP
ajfa-10198	165	24	earnings	earning	NOUN
ajfa-10198	165	25	management	management	NOUN
ajfa-10198	165	26	.	.	PUNCT
ajfa-10198	166	1	in	in	ADP
ajfa-10198	166	2	this	this	DET
ajfa-10198	166	3	new	new	ADJ
ajfa-10198	166	4	approach	approach	NOUN
ajfa-10198	166	5	,	,	PUNCT
ajfa-10198	166	6	the	the	DET
ajfa-10198	166	7	authors	author	NOUN
ajfa-10198	166	8	assumed	assume	VERB
ajfa-10198	166	9	that	that	SCONJ
ajfa-10198	166	10	any	any	DET
ajfa-10198	166	11	accrual	accrual	ADJ
ajfa-10198	166	12	-	-	PUNCT
ajfa-10198	166	13	based	base	VERB
ajfa-10198	166	14	earnings	earning	NOUN
ajfa-10198	166	15	management	management	NOUN
ajfa-10198	166	16	in	in	ADP
ajfa-10198	166	17	one	one	NUM
ajfa-10198	166	18	accounting	accounting	NOUN
ajfa-10198	166	19	period	period	NOUN
ajfa-10198	166	20	should	should	AUX
ajfa-10198	166	21	be	be	AUX
ajfa-10198	166	22	reversed	reverse	VERB
ajfa-10198	166	23	in	in	ADP
ajfa-10198	166	24	another	another	DET
ajfa-10198	166	25	accounting	accounting	NOUN
ajfa-10198	166	26	period	period	NOUN
ajfa-10198	166	27	,	,	PUNCT
ajfa-10198	166	28	and	and	CCONJ
ajfa-10198	166	29	incorporating	incorporate	VERB
ajfa-10198	166	30	the	the	DET
ajfa-10198	166	31	priors	prior	NOUN
ajfa-10198	166	32	concerning	concern	VERB
ajfa-10198	166	33	the	the	DET
ajfa-10198	166	34	time	time	NOUN
ajfa-10198	166	35	of	of	ADP
ajfa-10198	166	36	reversal	reversal	NOUN
ajfa-10198	166	37	will	will	AUX
ajfa-10198	166	38	improve	improve	VERB
ajfa-10198	166	39	the	the	DET
ajfa-10198	166	40	power	power	NOUN
ajfa-10198	166	41	and	and	CCONJ
ajfa-10198	166	42	specification	specification	NOUN
ajfa-10198	166	43	of	of	ADP
ajfa-10198	166	44	tests	test	NOUN
ajfa-10198	166	45	used	use	VERB
ajfa-10198	166	46	to	to	PART
ajfa-10198	166	47	detect	detect	VERB
ajfa-10198	166	48	earnings	earning	NOUN
ajfa-10198	166	49	management	management	NOUN
ajfa-10198	166	50	.	.	PUNCT
ajfa-10198	167	1	the	the	DET
ajfa-10198	167	2	authors	author	NOUN
ajfa-10198	167	3	of	of	ADP
ajfa-10198	167	4	the	the	DET
ajfa-10198	167	5	study	study	NOUN
ajfa-10198	167	6	found	find	VERB
ajfa-10198	167	7	that	that	SCONJ
ajfa-10198	167	8	incorporating	incorporate	VERB
ajfa-10198	167	9	the	the	DET
ajfa-10198	167	10	reversal	reversal	NOUN
ajfa-10198	167	11	increases	increase	VERB
ajfa-10198	167	12	the	the	DET
ajfa-10198	167	13	test	test	NOUN
ajfa-10198	167	14	power	power	NOUN
ajfa-10198	167	15	by	by	ADP
ajfa-10198	167	16	more	more	ADJ
ajfa-10198	167	17	than	than	ADP
ajfa-10198	167	18	40	40	NUM
ajfa-10198	167	19	%	%	NOUN
ajfa-10198	167	20	,	,	PUNCT
ajfa-10198	167	21	and	and	CCONJ
ajfa-10198	167	22	provides	provide	VERB
ajfa-10198	167	23	a	a	DET
ajfa-10198	167	24	robust	robust	ADJ
ajfa-10198	167	25	solution	solution	NOUN
ajfa-10198	167	26	for	for	ADP
ajfa-10198	167	27	reducing	reduce	VERB
ajfa-10198	167	28	the	the	DET
ajfa-10198	167	29	model	model	NOUN
ajfa-10198	167	30	misspecification	misspecification	NOUN
ajfa-10198	167	31	resulting	result	VERB
ajfa-10198	167	32	from	from	ADP
ajfa-10198	167	33	the	the	DET
ajfa-10198	167	34	correlated	correlate	VERB
ajfa-10198	167	35	neglected	neglect	VERB
ajfa-10198	167	36	variables	variable	NOUN
ajfa-10198	167	37	.	.	PUNCT
ajfa-10198	168	1	an	an	DET
ajfa-10198	168	2	applied	apply	VERB
ajfa-10198	168	3	comparison	comparison	NOUN
ajfa-10198	168	4	is	be	AUX
ajfa-10198	168	5	made	make	VERB
ajfa-10198	168	6	between	between	ADP
ajfa-10198	168	7	the	the	DET
ajfa-10198	168	8	modified	modify	VERB
ajfa-10198	168	9	jones	jones	PROPN
ajfa-10198	168	10	model	model	PROPN
ajfa-10198	168	11	(	(	PUNCT
ajfa-10198	168	12	1995	1995	NUM
ajfa-10198	168	13	)	)	PUNCT
ajfa-10198	168	14	,	,	PUNCT
ajfa-10198	168	15	and	and	CCONJ
ajfa-10198	168	16	the	the	DET
ajfa-10198	168	17	korean	korean	ADJ
ajfa-10198	168	18	model	model	NOUN
ajfa-10198	168	19	to	to	PART
ajfa-10198	168	20	determine	determine	VERB
ajfa-10198	168	21	which	which	PRON
ajfa-10198	168	22	is	be	AUX
ajfa-10198	168	23	the	the	DET
ajfa-10198	168	24	most	most	ADV
ajfa-10198	168	25	effective	effective	ADJ
ajfa-10198	168	26	one	one	NUM
ajfa-10198	168	27	in	in	ADP
ajfa-10198	168	28	detecting	detect	VERB
ajfa-10198	168	29	the	the	DET
ajfa-10198	168	30	practices	practice	NOUN
ajfa-10198	168	31	of	of	ADP
ajfa-10198	168	32	earnings	earning	NOUN
ajfa-10198	168	33	management	management	NOUN
ajfa-10198	168	34	(	(	PUNCT
ajfa-10198	168	35	islam	islam	PROPN
ajfa-10198	168	36	,	,	PUNCT
ajfa-10198	168	37	ali	ali	PROPN
ajfa-10198	168	38	,	,	PUNCT
ajfa-10198	168	39	and	and	CCONJ
ajfa-10198	168	40	ahmed	ahme	VERB
ajfa-10198	168	41	,	,	PUNCT
ajfa-10198	168	42	2010	2010	NUM
ajfa-10198	168	43	)	)	PUNCT
ajfa-10198	168	44	.	.	PUNCT
ajfa-10198	169	1	the	the	DET
ajfa-10198	169	2	authors	author	NOUN
ajfa-10198	169	3	mentioned	mention	VERB
ajfa-10198	169	4	that	that	SCONJ
ajfa-10198	169	5	the	the	DET
ajfa-10198	169	6	modified	modify	VERB
ajfa-10198	169	7	jones	jones	PROPN
ajfa-10198	169	8	model	model	NOUN
ajfa-10198	169	9	is	be	AUX
ajfa-10198	169	10	effective	effective	ADJ
ajfa-10198	169	11	in	in	ADP
ajfa-10198	169	12	detecting	detect	VERB
ajfa-10198	169	13	earnings	earning	NOUN
ajfa-10198	169	14	management	management	NOUN
ajfa-10198	169	15	in	in	ADP
ajfa-10198	169	16	the	the	DET
ajfa-10198	169	17	developed	develop	VERB
ajfa-10198	169	18	countries	country	NOUN
ajfa-10198	169	19	,	,	PUNCT
ajfa-10198	169	20	but	but	CCONJ
ajfa-10198	169	21	a	a	DET
ajfa-10198	169	22	model	model	NOUN
ajfa-10198	169	23	applied	apply	VERB
ajfa-10198	169	24	on	on	ADP
ajfa-10198	169	25	the	the	DET
ajfa-10198	169	26	korean	korean	ADJ
ajfa-10198	169	27	stock	stock	NOUN
ajfa-10198	169	28	exchange	exchange	PROPN
ajfa-10198	169	29	found	find	VERB
ajfa-10198	169	30	more	more	ADV
ajfa-10198	169	31	effective	effective	ADJ
ajfa-10198	169	32	.	.	PUNCT
ajfa-10198	170	1	therefore	therefore	ADV
ajfa-10198	170	2	,	,	PUNCT
ajfa-10198	170	3	the	the	DET
ajfa-10198	170	4	authors	author	NOUN
ajfa-10198	170	5	of	of	ADP
ajfa-10198	170	6	the	the	DET
ajfa-10198	170	7	study	study	NOUN
ajfa-10198	170	8	applied	apply	VERB
ajfa-10198	170	9	both	both	PRON
ajfa-10198	170	10	of	of	ADP
ajfa-10198	170	11	the	the	DET
ajfa-10198	170	12	modified	modify	VERB
ajfa-10198	170	13	jones	jones	PROPN
ajfa-10198	170	14	model	model	PROPN
ajfa-10198	170	15	and	and	CCONJ
ajfa-10198	170	16	the	the	DET
ajfa-10198	170	17	korean	korean	ADJ
ajfa-10198	170	18	model	model	NOUN
ajfa-10198	170	19	on	on	ADP
ajfa-10198	170	20	bangladesh	bangladesh	NOUN
ajfa-10198	170	21	capital	capital	NOUN
ajfa-10198	170	22	market	market	NOUN
ajfa-10198	170	23	,	,	PUNCT
ajfa-10198	170	24	and	and	CCONJ
ajfa-10198	170	25	found	find	VERB
ajfa-10198	170	26	that	that	SCONJ
ajfa-10198	170	27	the	the	DET
ajfa-10198	170	28	korean	korean	ADJ
ajfa-10198	170	29	model	model	NOUN
ajfa-10198	170	30	is	be	AUX
ajfa-10198	170	31	more	more	ADV
ajfa-10198	170	32	powerful	powerful	ADJ
ajfa-10198	170	33	than	than	ADP
ajfa-10198	170	34	the	the	DET
ajfa-10198	170	35	modified	modify	VERB
ajfa-10198	170	36	jones	jones	PROPN
ajfa-10198	170	37	model	model	PROPN
ajfa-10198	170	38	in	in	ADP
ajfa-10198	170	39	detecting	detect	VERB
ajfa-10198	170	40	the	the	DET
ajfa-10198	170	41	practices	practice	NOUN
ajfa-10198	170	42	of	of	ADP
ajfa-10198	170	43	earnings	earning	NOUN
ajfa-10198	170	44	management	management	NOUN
ajfa-10198	170	45	.	.	PUNCT
ajfa-10198	171	1	zhang	zhang	PROPN
ajfa-10198	171	2	and	and	CCONJ
ajfa-10198	171	3	liu	liu	PROPN
ajfa-10198	171	4	(	(	PUNCT
ajfa-10198	171	5	2009	2009	NUM
ajfa-10198	171	6	)	)	PUNCT
ajfa-10198	171	7	carried	carry	VERB
ajfa-10198	171	8	out	out	ADP
ajfa-10198	171	9	a	a	DET
ajfa-10198	171	10	study	study	NOUN
ajfa-10198	171	11	to	to	PART
ajfa-10198	171	12	investigate	investigate	VERB
ajfa-10198	171	13	the	the	DET
ajfa-10198	171	14	impact	impact	NOUN
ajfa-10198	171	15	of	of	ADP
ajfa-10198	171	16	capital	capital	NOUN
ajfa-10198	171	17	structure	structure	NOUN
ajfa-10198	171	18	on	on	ADP
ajfa-10198	171	19	earnings	earning	NOUN
ajfa-10198	171	20	management	management	NOUN
ajfa-10198	171	21	and	and	CCONJ
ajfa-10198	171	22	applied	apply	VERB
ajfa-10198	171	23	their	their	PRON
ajfa-10198	171	24	study	study	NOUN
ajfa-10198	171	25	on	on	ADP
ajfa-10198	171	26	chinese	chinese	ADJ
ajfa-10198	171	27	listed	list	VERB
ajfa-10198	171	28	firms	firm	NOUN
ajfa-10198	171	29	from	from	ADP
ajfa-10198	171	30	2003	2003	NUM
ajfa-10198	171	31	to	to	ADP
ajfa-10198	171	32	2007	2007	NUM
ajfa-10198	171	33	.	.	PUNCT
ajfa-10198	172	1	the	the	DET
ajfa-10198	172	2	study	study	NOUN
ajfa-10198	172	3	demonstrates	demonstrate	VERB
ajfa-10198	172	4	that	that	SCONJ
ajfa-10198	172	5	the	the	DET
ajfa-10198	172	6	equity	equity	NOUN
ajfa-10198	172	7	proportion	proportion	NOUN
ajfa-10198	172	8	of	of	ADP
ajfa-10198	172	9	controlling	control	VERB
ajfa-10198	172	10	shareholders	shareholder	NOUN
ajfa-10198	172	11	has	have	VERB
ajfa-10198	172	12	a	a	DET
ajfa-10198	172	13	u	u	NOUN
ajfa-10198	172	14	-	-	NOUN
ajfa-10198	172	15	shape	shape	NOUN
ajfa-10198	172	16	relationship	relationship	NOUN
ajfa-10198	172	17	with	with	ADP
ajfa-10198	172	18	earnings	earning	NOUN
ajfa-10198	172	19	management	management	NOUN
ajfa-10198	172	20	practices	practice	NOUN
ajfa-10198	172	21	,	,	PUNCT
ajfa-10198	172	22	while	while	SCONJ
ajfa-10198	172	23	a	a	DET
ajfa-10198	172	24	strong	strong	ADJ
ajfa-10198	172	25	positive	positive	ADJ
ajfa-10198	172	26	relationship	relationship	NOUN
ajfa-10198	172	27	of	of	ADP
ajfa-10198	172	28	debt	debt	NOUN
ajfa-10198	172	29	ratio	ratio	NOUN
ajfa-10198	172	30	on	on	ADP
ajfa-10198	172	31	earnings	earning	NOUN
ajfa-10198	172	32	management	management	NOUN
ajfa-10198	172	33	.	.	PUNCT
ajfa-10198	173	1	in	in	ADP
ajfa-10198	173	2	addition	addition	NOUN
ajfa-10198	173	3	,	,	PUNCT
ajfa-10198	173	4	the	the	DET
ajfa-10198	173	5	study	study	NOUN
ajfa-10198	173	6	shows	show	VERB
ajfa-10198	173	7	that	that	SCONJ
ajfa-10198	173	8	the	the	DET
ajfa-10198	173	9	equity	equity	NOUN
ajfa-10198	173	10	proportion	proportion	NOUN
ajfa-10198	173	11	of	of	ADP
ajfa-10198	173	12	executives	executive	NOUN
ajfa-10198	173	13	and	and	CCONJ
ajfa-10198	173	14	external	external	ADJ
ajfa-10198	173	15	majority	majority	NOUN
ajfa-10198	173	16	shareholders	shareholder	NOUN
ajfa-10198	173	17	’	'	PUNCT
ajfa-10198	173	18	share	share	NOUN
ajfa-10198	173	19	impact	impact	NOUN
ajfa-10198	173	20	on	on	ADP
ajfa-10198	173	21	earnings	earning	NOUN
ajfa-10198	173	22	management	management	NOUN
ajfa-10198	173	23	is	be	AUX
ajfa-10198	173	24	weak	weak	ADJ
ajfa-10198	173	25	.	.	PUNCT
ajfa-10198	174	1	earnings	earning	NOUN
ajfa-10198	174	2	management	management	NOUN
ajfa-10198	174	3	through	through	ADP
ajfa-10198	174	4	real	real	ADJ
ajfa-10198	174	5	activities	activity	NOUN
ajfa-10198	174	6	manipulation	manipulation	NOUN
ajfa-10198	174	7	had	have	AUX
ajfa-10198	174	8	been	be	AUX
ajfa-10198	174	9	investigated	investigate	VERB
ajfa-10198	174	10	carefully	carefully	ADV
ajfa-10198	174	11	by	by	ADP
ajfa-10198	174	12	roychowdhury	roychowdhury	NOUN
ajfa-10198	174	13	(	(	PUNCT
ajfa-10198	174	14	2006	2006	NUM
ajfa-10198	174	15	)	)	PUNCT
ajfa-10198	174	16	.	.	PUNCT
ajfa-10198	175	1	the	the	DET
ajfa-10198	175	2	author	author	NOUN
ajfa-10198	175	3	took	take	VERB
ajfa-10198	175	4	into	into	ADP
ajfa-10198	175	5	consideration	consideration	NOUN
ajfa-10198	175	6	the	the	DET
ajfa-10198	175	7	relationship	relationship	NOUN
ajfa-10198	175	8	between	between	ADP
ajfa-10198	175	9	some	some	DET
ajfa-10198	175	10	factors	factor	NOUN
ajfa-10198	175	11	and	and	CCONJ
ajfa-10198	175	12	earnings	earning	NOUN
ajfa-10198	175	13	management	management	NOUN
ajfa-10198	175	14	.	.	PUNCT
ajfa-10198	176	1	the	the	DET
ajfa-10198	176	2	study	study	NOUN
ajfa-10198	176	3	found	find	VERB
ajfa-10198	176	4	evidence	evidence	NOUN
ajfa-10198	176	5	that	that	SCONJ
ajfa-10198	176	6	managers	manager	NOUN
ajfa-10198	176	7	manipulate	manipulate	VERB
ajfa-10198	176	8	real	real	ADJ
ajfa-10198	176	9	activities	activity	NOUN
ajfa-10198	176	10	of	of	ADP
ajfa-10198	176	11	firms	firm	NOUN
ajfa-10198	176	12	to	to	PART
ajfa-10198	176	13	avoid	avoid	VERB
ajfa-10198	176	14	losses	loss	NOUN
ajfa-10198	176	15	reporting	report	VERB
ajfa-10198	176	16	.	.	PUNCT
ajfa-10198	177	1	in	in	ADP
ajfa-10198	177	2	more	more	ADJ
ajfa-10198	177	3	details	detail	NOUN
ajfa-10198	177	4	,	,	PUNCT
ajfa-10198	177	5	the	the	DET
ajfa-10198	177	6	study	study	NOUN
ajfa-10198	177	7	showed	show	VERB
ajfa-10198	177	8	evidence	evidence	NOUN
ajfa-10198	177	9	for	for	ADP
ajfa-10198	177	10	making	make	VERB
ajfa-10198	177	11	price	price	NOUN
ajfa-10198	177	12	discounts	discount	NOUN
ajfa-10198	177	13	to	to	PART
ajfa-10198	177	14	increase	increase	VERB
ajfa-10198	177	15	sales	sale	NOUN
ajfa-10198	177	16	,	,	PUNCT
ajfa-10198	177	17	overproduction	overproduction	NOUN
ajfa-10198	177	18	to	to	PART
ajfa-10198	177	19	reduce	reduce	VERB
ajfa-10198	177	20	cost	cost	NOUN
ajfa-10198	177	21	of	of	ADP
ajfa-10198	177	22	goods	good	NOUN
ajfa-10198	177	23	sold	sell	VERB
ajfa-10198	177	24	,	,	PUNCT
ajfa-10198	177	25	and	and	CCONJ
ajfa-10198	177	26	reduction	reduction	NOUN
ajfa-10198	177	27	of	of	ADP
ajfa-10198	177	28	discretionary	discretionary	ADJ
ajfa-10198	177	29	expenditures	expenditure	NOUN
ajfa-10198	177	30	to	to	PART
ajfa-10198	177	31	increase	increase	VERB
ajfa-10198	177	32	reported	reported	ADJ
ajfa-10198	177	33	margins	margin	NOUN
ajfa-10198	177	34	.	.	PUNCT
ajfa-10198	178	1	moreover	moreover	ADV
ajfa-10198	178	2	,	,	PUNCT
ajfa-10198	178	3	the	the	DET
ajfa-10198	178	4	study	study	NOUN
ajfa-10198	178	5	reveals	reveal	VERB
ajfa-10198	178	6	that	that	SCONJ
ajfa-10198	178	7	industry	industry	NOUN
ajfa-10198	178	8	membership	membership	NOUN
ajfa-10198	178	9	,	,	PUNCT
ajfa-10198	178	10	the	the	DET
ajfa-10198	178	11	stock	stock	NOUN
ajfa-10198	178	12	of	of	ADP
ajfa-10198	178	13	inventories	inventory	NOUN
ajfa-10198	178	14	and	and	CCONJ
ajfa-10198	178	15	receivables	receivables	NOUN
ajfa-10198	178	16	,	,	PUNCT
ajfa-10198	178	17	and	and	CCONJ
ajfa-10198	178	18	incentives	incentive	VERB
ajfa-10198	178	19	to	to	PART
ajfa-10198	178	20	meet	meet	VERB
ajfa-10198	178	21	zero	zero	NUM
ajfa-10198	178	22	profits	profit	NOUN
ajfa-10198	178	23	,	,	PUNCT
ajfa-10198	178	24	are	be	AUX
ajfa-10198	178	25	all	all	PRON
ajfa-10198	178	26	affect	affect	VERB
ajfa-10198	178	27	the	the	DET
ajfa-10198	178	28	manipulation	manipulation	NOUN
ajfa-10198	178	29	of	of	ADP
ajfa-10198	178	30	real	real	ADJ
ajfa-10198	178	31	activities	activity	NOUN
ajfa-10198	178	32	.	.	PUNCT
ajfa-10198	179	1	kim	kim	PROPN
ajfa-10198	179	2	and	and	CCONJ
ajfa-10198	179	3	liu	liu	PROPN
ajfa-10198	179	4	(	(	PUNCT
ajfa-10198	179	5	2003	2003	NUM
ajfa-10198	179	6	)	)	PUNCT
ajfa-10198	179	7	,	,	PUNCT
ajfa-10198	179	8	also	also	ADV
ajfa-10198	179	9	carried	carry	VERB
ajfa-10198	179	10	out	out	ADP
ajfa-10198	179	11	a	a	DET
ajfa-10198	179	12	study	study	NOUN
ajfa-10198	179	13	to	to	PART
ajfa-10198	179	14	investigate	investigate	VERB
ajfa-10198	179	15	the	the	DET
ajfa-10198	179	16	effect	effect	NOUN
ajfa-10198	179	17	of	of	ADP
ajfa-10198	179	18	firms	firm	NOUN
ajfa-10198	179	19	’	'	PUNCT
ajfa-10198	179	20	size	size	NOUN
ajfa-10198	179	21	on	on	ADP
ajfa-10198	179	22	earning	earn	VERB
ajfa-10198	179	23	management	management	NOUN
ajfa-10198	179	24	.	.	PUNCT
ajfa-10198	180	1	the	the	DET
ajfa-10198	180	2	authors	author	NOUN
ajfa-10198	180	3	of	of	ADP
ajfa-10198	180	4	the	the	DET
ajfa-10198	180	5	study	study	NOUN
ajfa-10198	180	6	classified	classify	VERB
ajfa-10198	180	7	firms	firm	NOUN
ajfa-10198	180	8	into	into	ADP
ajfa-10198	180	9	small	small	ADJ
ajfa-10198	180	10	,	,	PUNCT
ajfa-10198	180	11	medium	medium	ADJ
ajfa-10198	180	12	,	,	PUNCT
ajfa-10198	180	13	and	and	CCONJ
ajfa-10198	180	14	large	large	ADJ
ajfa-10198	180	15	sized	sized	ADJ
ajfa-10198	180	16	asian	asian	ADJ
ajfa-10198	180	17	journal	journal	NOUN
ajfa-10198	180	18	of	of	ADP
ajfa-10198	180	19	finance	finance	PROPN
ajfa-10198	180	20	&	&	CCONJ
ajfa-10198	180	21	accounting	accounting	PROPN
ajfa-10198	180	22	issn	issn	PROPN
ajfa-10198	180	23	1946	1946	NUM
ajfa-10198	180	24	-	-	PUNCT
ajfa-10198	180	25	052x	052x	PROPN
ajfa-10198	180	26	2016	2016	NUM
ajfa-10198	180	27	,	,	PUNCT
ajfa-10198	180	28	vol	vol	NOUN
ajfa-10198	180	29	.	.	PROPN
ajfa-10198	180	30	8	8	NUM
ajfa-10198	180	31	,	,	PUNCT
ajfa-10198	180	32	no	no	INTJ
ajfa-10198	180	33	.	.	NOUN
ajfa-10198	180	34	2	2	NUM
ajfa-10198	180	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	180	36	181	181	NUM
ajfa-10198	180	37	firms	firm	NOUN
ajfa-10198	180	38	.	.	PUNCT
ajfa-10198	181	1	the	the	DET
ajfa-10198	181	2	study	study	NOUN
ajfa-10198	181	3	finds	find	VERB
ajfa-10198	181	4	that	that	SCONJ
ajfa-10198	181	5	both	both	CCONJ
ajfa-10198	181	6	large	large	ADJ
ajfa-10198	181	7	and	and	CCONJ
ajfa-10198	181	8	small	small	ADJ
ajfa-10198	181	9	sized	sized	ADJ
ajfa-10198	181	10	-	-	PUNCT
ajfa-10198	181	11	firms	firm	NOUN
ajfa-10198	181	12	manage	manage	VERB
ajfa-10198	181	13	earnings	earning	NOUN
ajfa-10198	181	14	to	to	PART
ajfa-10198	181	15	avoid	avoid	VERB
ajfa-10198	181	16	the	the	DET
ajfa-10198	181	17	announcement	announcement	NOUN
ajfa-10198	181	18	of	of	ADP
ajfa-10198	181	19	small	small	ADJ
ajfa-10198	181	20	negative	negative	ADJ
ajfa-10198	181	21	earnings	earning	NOUN
ajfa-10198	181	22	or	or	CCONJ
ajfa-10198	181	23	small	small	ADJ
ajfa-10198	181	24	reduction	reduction	NOUN
ajfa-10198	181	25	in	in	ADP
ajfa-10198	181	26	earnings	earning	NOUN
ajfa-10198	181	27	.	.	PUNCT
ajfa-10198	182	1	the	the	DET
ajfa-10198	182	2	study	study	NOUN
ajfa-10198	182	3	concludes	conclude	VERB
ajfa-10198	182	4	that	that	SCONJ
ajfa-10198	182	5	small	small	ADJ
ajfa-10198	182	6	firms	firm	NOUN
ajfa-10198	182	7	exercise	exercise	VERB
ajfa-10198	182	8	more	more	ADJ
ajfa-10198	182	9	earnings	earning	NOUN
ajfa-10198	182	10	management	management	NOUN
ajfa-10198	182	11	than	than	ADP
ajfa-10198	182	12	large	large	ADJ
ajfa-10198	182	13	and	and	CCONJ
ajfa-10198	182	14	medium	medium	ADJ
ajfa-10198	182	15	sized	sized	ADJ
ajfa-10198	182	16	-	-	PUNCT
ajfa-10198	182	17	firms	firm	NOUN
ajfa-10198	182	18	to	to	PART
ajfa-10198	182	19	avoid	avoid	VERB
ajfa-10198	182	20	the	the	DET
ajfa-10198	182	21	reporting	reporting	NOUN
ajfa-10198	182	22	of	of	ADP
ajfa-10198	182	23	small	small	ADJ
ajfa-10198	182	24	losses	loss	NOUN
ajfa-10198	182	25	,	,	PUNCT
ajfa-10198	182	26	whereas	whereas	SCONJ
ajfa-10198	182	27	medium	medium	ADJ
ajfa-10198	182	28	and	and	CCONJ
ajfa-10198	182	29	large	large	ADJ
ajfa-10198	182	30	-	-	PUNCT
ajfa-10198	182	31	sized	sized	ADJ
ajfa-10198	182	32	firms	firm	NOUN
ajfa-10198	182	33	manage	manage	VERB
ajfa-10198	182	34	earnings	earning	NOUN
ajfa-10198	182	35	to	to	PART
ajfa-10198	182	36	avoid	avoid	VERB
ajfa-10198	182	37	reporting	report	VERB
ajfa-10198	182	38	earnings	earning	NOUN
ajfa-10198	182	39	decreases	decrease	NOUN
ajfa-10198	182	40	than	than	ADP
ajfa-10198	182	41	small	small	ADJ
ajfa-10198	182	42	-	-	PUNCT
ajfa-10198	182	43	sized	sized	ADJ
ajfa-10198	182	44	firms	firm	NOUN
ajfa-10198	182	45	.	.	PUNCT
ajfa-10198	183	1	one	one	NUM
ajfa-10198	183	2	study	study	NOUN
ajfa-10198	183	3	by	by	ADP
ajfa-10198	183	4	peasnell	peasnell	PROPN
ajfa-10198	183	5	,	,	PUNCT
ajfa-10198	183	6	pope	pope	NOUN
ajfa-10198	183	7	,	,	PUNCT
ajfa-10198	183	8	and	and	CCONJ
ajfa-10198	183	9	young	young	ADJ
ajfa-10198	183	10	(	(	PUNCT
ajfa-10198	183	11	1999	1999	NUM
ajfa-10198	183	12	)	)	PUNCT
ajfa-10198	183	13	used	use	VERB
ajfa-10198	183	14	a	a	DET
ajfa-10198	183	15	developed	develop	VERB
ajfa-10198	183	16	model	model	NOUN
ajfa-10198	183	17	called	call	VERB
ajfa-10198	183	18	margin	margin	NOUN
ajfa-10198	183	19	model	model	NOUN
ajfa-10198	183	20	,	,	PUNCT
ajfa-10198	183	21	in	in	ADP
ajfa-10198	183	22	addition	addition	NOUN
ajfa-10198	183	23	to	to	ADP
ajfa-10198	183	24	(	(	PUNCT
ajfa-10198	183	25	jones	jones	PROPN
ajfa-10198	183	26	1991	1991	NUM
ajfa-10198	183	27	)	)	PUNCT
ajfa-10198	183	28	and	and	CCONJ
ajfa-10198	183	29	(	(	PUNCT
ajfa-10198	183	30	dechow	dechow	ADJ
ajfa-10198	183	31	1995	1995	NUM
ajfa-10198	183	32	)	)	PUNCT
ajfa-10198	183	33	models	model	NOUN
ajfa-10198	183	34	.	.	PUNCT
ajfa-10198	184	1	the	the	DET
ajfa-10198	184	2	study	study	NOUN
ajfa-10198	184	3	found	find	VERB
ajfa-10198	184	4	that	that	SCONJ
ajfa-10198	184	5	each	each	PRON
ajfa-10198	184	6	of	of	ADP
ajfa-10198	184	7	the	the	DET
ajfa-10198	184	8	above	above	ADJ
ajfa-10198	184	9	three	three	NUM
ajfa-10198	184	10	mentioned	mention	VERB
ajfa-10198	184	11	models	model	NOUN
ajfa-10198	184	12	is	be	AUX
ajfa-10198	184	13	well	well	ADV
ajfa-10198	184	14	specified	specify	VERB
ajfa-10198	184	15	when	when	SCONJ
ajfa-10198	184	16	applied	apply	VERB
ajfa-10198	184	17	to	to	ADP
ajfa-10198	184	18	a	a	DET
ajfa-10198	184	19	random	random	ADJ
ajfa-10198	184	20	sample	sample	NOUN
ajfa-10198	184	21	of	of	ADP
ajfa-10198	184	22	firm	firm	ADJ
ajfa-10198	184	23	-	-	PUNCT
ajfa-10198	184	24	years	year	NOUN
ajfa-10198	184	25	,	,	PUNCT
ajfa-10198	184	26	but	but	CCONJ
ajfa-10198	184	27	the	the	DET
ajfa-10198	184	28	margin	margin	NOUN
ajfa-10198	184	29	model	model	NOUN
ajfa-10198	184	30	generates	generate	VERB
ajfa-10198	184	31	relatively	relatively	ADV
ajfa-10198	184	32	better	well	ADJ
ajfa-10198	184	33	specified	specify	VERB
ajfa-10198	184	34	estimates	estimate	NOUN
ajfa-10198	184	35	of	of	ADP
ajfa-10198	184	36	abnormal	abnormal	ADJ
ajfa-10198	184	37	accruals	accrual	NOUN
ajfa-10198	184	38	when	when	SCONJ
ajfa-10198	184	39	cash	cash	NOUN
ajfa-10198	184	40	flow	flow	NOUN
ajfa-10198	184	41	is	be	AUX
ajfa-10198	184	42	extreme	extreme	ADJ
ajfa-10198	184	43	.	.	PUNCT
ajfa-10198	185	1	the	the	DET
ajfa-10198	185	2	analysis	analysis	NOUN
ajfa-10198	185	3	of	of	ADP
ajfa-10198	185	4	the	the	DET
ajfa-10198	185	5	above	above	ADJ
ajfa-10198	185	6	three	three	NUM
ajfa-10198	185	7	mentioned	mention	VERB
ajfa-10198	185	8	models	model	NOUN
ajfa-10198	185	9	,	,	PUNCT
ajfa-10198	185	10	revealed	reveal	VERB
ajfa-10198	185	11	that	that	SCONJ
ajfa-10198	185	12	the	the	DET
ajfa-10198	185	13	ability	ability	NOUN
ajfa-10198	185	14	to	to	PART
ajfa-10198	185	15	detect	detect	VERB
ajfa-10198	185	16	earnings	earning	NOUN
ajfa-10198	185	17	management	management	NOUN
ajfa-10198	185	18	are	be	AUX
ajfa-10198	185	19	capable	capable	ADJ
ajfa-10198	185	20	to	to	PART
ajfa-10198	185	21	generate	generate	VERB
ajfa-10198	185	22	powerful	powerful	ADJ
ajfa-10198	185	23	tests	test	NOUN
ajfa-10198	185	24	for	for	ADP
ajfa-10198	185	25	economically	economically	ADV
ajfa-10198	185	26	plausible	plausible	ADJ
ajfa-10198	185	27	levels	level	NOUN
ajfa-10198	185	28	of	of	ADP
ajfa-10198	185	29	accruals	accrual	NOUN
ajfa-10198	185	30	management	management	NOUN
ajfa-10198	185	31	.	.	PUNCT
ajfa-10198	186	1	the	the	DET
ajfa-10198	186	2	study	study	NOUN
ajfa-10198	186	3	demonstrated	demonstrate	VERB
ajfa-10198	186	4	that	that	SCONJ
ajfa-10198	186	5	the	the	DET
ajfa-10198	186	6	standard	standard	PROPN
ajfa-10198	186	7	-	-	PUNCT
ajfa-10198	186	8	jones	jones	PROPN
ajfa-10198	186	9	and	and	CCONJ
ajfa-10198	186	10	modified	modify	VERB
ajfa-10198	186	11	-	-	PUNCT
ajfa-10198	186	12	jones	jones	NOUN
ajfa-10198	186	13	are	be	AUX
ajfa-10198	186	14	more	more	ADV
ajfa-10198	186	15	powerful	powerful	ADJ
ajfa-10198	186	16	for	for	ADP
ajfa-10198	186	17	revenue	revenue	NOUN
ajfa-10198	186	18	and	and	CCONJ
ajfa-10198	186	19	bad	bad	ADJ
ajfa-10198	186	20	-	-	PUNCT
ajfa-10198	186	21	debt	debt	NOUN
ajfa-10198	186	22	manipulation	manipulation	NOUN
ajfa-10198	186	23	,	,	PUNCT
ajfa-10198	186	24	but	but	CCONJ
ajfa-10198	186	25	the	the	DET
ajfa-10198	186	26	margin	margin	NOUN
ajfa-10198	186	27	model	model	NOUN
ajfa-10198	186	28	is	be	AUX
ajfa-10198	186	29	more	more	ADV
ajfa-10198	186	30	powerful	powerful	ADJ
ajfa-10198	186	31	in	in	ADP
ajfa-10198	186	32	detecting	detect	VERB
ajfa-10198	186	33	non	non	ADJ
ajfa-10198	186	34	-	-	ADJ
ajfa-10198	186	35	bad	bad	ADJ
ajfa-10198	186	36	debt	debt	NOUN
ajfa-10198	186	37	expense	expense	NOUN
ajfa-10198	186	38	manipulation	manipulation	NOUN
ajfa-10198	186	39	.	.	PUNCT
ajfa-10198	187	1	therefore	therefore	ADV
ajfa-10198	187	2	,	,	PUNCT
ajfa-10198	187	3	the	the	DET
ajfa-10198	187	4	study	study	NOUN
ajfa-10198	187	5	concludes	conclude	VERB
ajfa-10198	187	6	that	that	SCONJ
ajfa-10198	187	7	different	different	ADJ
ajfa-10198	187	8	models	model	NOUN
ajfa-10198	187	9	are	be	AUX
ajfa-10198	187	10	required	require	VERB
ajfa-10198	187	11	in	in	ADP
ajfa-10198	187	12	different	different	ADJ
ajfa-10198	187	13	circumstances	circumstance	NOUN
ajfa-10198	187	14	.	.	PUNCT
ajfa-10198	188	1	dechow	dechow	ADJ
ajfa-10198	188	2	,	,	PUNCT
ajfa-10198	188	3	sloan	sloan	NOUN
ajfa-10198	188	4	,	,	PUNCT
ajfa-10198	188	5	and	and	CCONJ
ajfa-10198	188	6	sweeney	sweeney	NOUN
ajfa-10198	188	7	(	(	PUNCT
ajfa-10198	188	8	1995	1995	NUM
ajfa-10198	188	9	)	)	PUNCT
ajfa-10198	188	10	,	,	PUNCT
ajfa-10198	188	11	investigated	investigate	VERB
ajfa-10198	188	12	the	the	DET
ajfa-10198	188	13	alternative	alternative	ADJ
ajfa-10198	188	14	accrual	accrual	ADJ
ajfa-10198	188	15	-	-	PUNCT
ajfa-10198	188	16	based	base	VERB
ajfa-10198	188	17	models	model	NOUN
ajfa-10198	188	18	for	for	ADP
ajfa-10198	188	19	detecting	detect	VERB
ajfa-10198	188	20	the	the	DET
ajfa-10198	188	21	practices	practice	NOUN
ajfa-10198	188	22	of	of	ADP
ajfa-10198	188	23	earnings	earning	NOUN
ajfa-10198	188	24	management	management	NOUN
ajfa-10198	188	25	.	.	PUNCT
ajfa-10198	189	1	they	they	PRON
ajfa-10198	189	2	used	use	VERB
ajfa-10198	189	3	several	several	ADJ
ajfa-10198	189	4	measures	measure	NOUN
ajfa-10198	189	5	of	of	ADP
ajfa-10198	189	6	discretionary	discretionary	ADJ
ajfa-10198	189	7	accrual	accrual	ADJ
ajfa-10198	189	8	models	model	NOUN
ajfa-10198	189	9	.	.	PUNCT
ajfa-10198	190	1	the	the	DET
ajfa-10198	190	2	authors	author	NOUN
ajfa-10198	190	3	applied	apply	VERB
ajfa-10198	190	4	all	all	DET
ajfa-10198	190	5	available	available	ADJ
ajfa-10198	190	6	models	model	NOUN
ajfa-10198	190	7	to	to	ADP
ajfa-10198	190	8	a	a	DET
ajfa-10198	190	9	random	random	ADJ
ajfa-10198	190	10	sample	sample	NOUN
ajfa-10198	190	11	of	of	ADP
ajfa-10198	190	12	us	us	PROPN
ajfa-10198	190	13	firms	firm	NOUN
ajfa-10198	190	14	.	.	PUNCT
ajfa-10198	191	1	their	their	PRON
ajfa-10198	191	2	study	study	NOUN
ajfa-10198	191	3	highlighted	highlight	VERB
ajfa-10198	191	4	the	the	DET
ajfa-10198	191	5	importance	importance	NOUN
ajfa-10198	191	6	of	of	ADP
ajfa-10198	191	7	controlling	control	VERB
ajfa-10198	191	8	financial	financial	ADJ
ajfa-10198	191	9	performance	performance	NOUN
ajfa-10198	191	10	in	in	ADP
ajfa-10198	191	11	investigating	investigate	VERB
ajfa-10198	191	12	whether	whether	SCONJ
ajfa-10198	191	13	earnings	earning	NOUN
ajfa-10198	191	14	management	management	NOUN
ajfa-10198	191	15	phenomenon	phenomenon	NOUN
ajfa-10198	191	16	is	be	AUX
ajfa-10198	191	17	used	use	VERB
ajfa-10198	191	18	.	.	PUNCT
ajfa-10198	192	1	among	among	ADP
ajfa-10198	192	2	the	the	DET
ajfa-10198	192	3	available	available	ADJ
ajfa-10198	192	4	models	model	NOUN
ajfa-10198	192	5	,	,	PUNCT
ajfa-10198	192	6	the	the	DET
ajfa-10198	192	7	study	study	NOUN
ajfa-10198	192	8	found	find	VERB
ajfa-10198	192	9	that	that	SCONJ
ajfa-10198	192	10	the	the	DET
ajfa-10198	192	11	modified	modify	VERB
ajfa-10198	192	12	jones	jones	PROPN
ajfa-10198	192	13	model	model	PROPN
ajfa-10198	192	14	has	have	VERB
ajfa-10198	192	15	the	the	DET
ajfa-10198	192	16	strongest	strong	ADJ
ajfa-10198	192	17	power	power	NOUN
ajfa-10198	192	18	in	in	ADP
ajfa-10198	192	19	investigating	investigate	VERB
ajfa-10198	192	20	earnings	earning	NOUN
ajfa-10198	192	21	management	management	NOUN
ajfa-10198	192	22	phenomenon	phenomenon	NOUN
ajfa-10198	192	23	.	.	PUNCT
ajfa-10198	193	1	based	base	VERB
ajfa-10198	193	2	on	on	ADP
ajfa-10198	193	3	the	the	DET
ajfa-10198	193	4	review	review	NOUN
ajfa-10198	193	5	made	make	VERB
ajfa-10198	193	6	to	to	ADP
ajfa-10198	193	7	the	the	DET
ajfa-10198	193	8	related	relate	VERB
ajfa-10198	193	9	literature	literature	NOUN
ajfa-10198	193	10	of	of	ADP
ajfa-10198	193	11	earnings	earning	NOUN
ajfa-10198	193	12	management	management	NOUN
ajfa-10198	193	13	phenomenon	phenomenon	NOUN
ajfa-10198	193	14	,	,	PUNCT
ajfa-10198	193	15	and	and	CCONJ
ajfa-10198	193	16	the	the	DET
ajfa-10198	193	17	prior	prior	ADJ
ajfa-10198	193	18	related	related	ADJ
ajfa-10198	193	19	researches	research	NOUN
ajfa-10198	193	20	,	,	PUNCT
ajfa-10198	193	21	it	it	PRON
ajfa-10198	193	22	is	be	AUX
ajfa-10198	193	23	apparent	apparent	ADJ
ajfa-10198	193	24	,	,	PUNCT
ajfa-10198	193	25	that	that	SCONJ
ajfa-10198	193	26	some	some	DET
ajfa-10198	193	27	prior	prior	ADJ
ajfa-10198	193	28	researches	research	NOUN
ajfa-10198	193	29	found	find	VERB
ajfa-10198	193	30	no	no	DET
ajfa-10198	193	31	relationship	relationship	NOUN
ajfa-10198	193	32	between	between	ADP
ajfa-10198	193	33	the	the	DET
ajfa-10198	193	34	capital	capital	NOUN
ajfa-10198	193	35	structure	structure	NOUN
ajfa-10198	193	36	and	and	CCONJ
ajfa-10198	193	37	the	the	DET
ajfa-10198	193	38	phenomenon	phenomenon	NOUN
ajfa-10198	193	39	of	of	ADP
ajfa-10198	193	40	earnings	earning	NOUN
ajfa-10198	193	41	management	management	NOUN
ajfa-10198	193	42	(	(	PUNCT
ajfa-10198	193	43	mozarpour	mozarpour	NOUN
ajfa-10198	193	44	and	and	CCONJ
ajfa-10198	193	45	norouzi	norouzi	NOUN
ajfa-10198	193	46	,	,	PUNCT
ajfa-10198	193	47	2015	2015	NUM
ajfa-10198	193	48	)	)	PUNCT
ajfa-10198	193	49	(	(	PUNCT
ajfa-10198	193	50	an	an	PROPN
ajfa-10198	193	51	,	,	PUNCT
ajfa-10198	193	52	li	li	PROPN
ajfa-10198	193	53	,	,	PUNCT
ajfa-10198	193	54	and	and	CCONJ
ajfa-10198	193	55	yu	yu	PROPN
ajfa-10198	193	56	,	,	PUNCT
ajfa-10198	193	57	2013	2013	NUM
ajfa-10198	193	58	)	)	PUNCT
ajfa-10198	193	59	(	(	PUNCT
ajfa-10198	193	60	zamri	zamri	PROPN
ajfa-10198	193	61	,	,	PUNCT
ajfa-10198	193	62	abdul	abdul	PROPN
ajfa-10198	193	63	rahman	rahman	PROPN
ajfa-10198	193	64	,	,	PUNCT
ajfa-10198	193	65	and	and	CCONJ
ajfa-10198	193	66	isa	isa	PROPN
ajfa-10198	193	67	,	,	PUNCT
ajfa-10198	193	68	2013	2013	NUM
ajfa-10198	193	69	)	)	PUNCT
ajfa-10198	193	70	(	(	PUNCT
ajfa-10198	193	71	roodpohti	roodpohti	NOUN
ajfa-10198	193	72	and	and	CCONJ
ajfa-10198	193	73	chashmi	chashmi	NOUN
ajfa-10198	193	74	,	,	PUNCT
ajfa-10198	193	75	2011	2011	NUM
ajfa-10198	193	76	)	)	PUNCT
ajfa-10198	193	77	,	,	PUNCT
ajfa-10198	193	78	whereas	whereas	SCONJ
ajfa-10198	193	79	other	other	ADJ
ajfa-10198	193	80	showed	show	VERB
ajfa-10198	193	81	that	that	SCONJ
ajfa-10198	193	82	this	this	DET
ajfa-10198	193	83	relation	relation	NOUN
ajfa-10198	193	84	exists	exist	VERB
ajfa-10198	193	85	(	(	PUNCT
ajfa-10198	193	86	uwuigbe	uwuigbe	NOUN
ajfa-10198	193	87	,	,	PUNCT
ajfa-10198	193	88	ranti	ranti	NOUN
ajfa-10198	193	89	,	,	PUNCT
ajfa-10198	193	90	and	and	CCONJ
ajfa-10198	193	91	bernard	bernard	NOUN
ajfa-10198	193	92	,	,	PUNCT
ajfa-10198	193	93	2015	2015	NUM
ajfa-10198	193	94	)	)	PUNCT
ajfa-10198	193	95	(	(	PUNCT
ajfa-10198	193	96	benkraiem	benkraiem	NOUN
ajfa-10198	193	97	,	,	PUNCT
ajfa-10198	193	98	2012	2012	NUM
ajfa-10198	193	99	)	)	PUNCT
ajfa-10198	193	100	(	(	PUNCT
ajfa-10198	193	101	tahir	tahir	PROPN
ajfa-10198	193	102	,	,	PUNCT
ajfa-10198	193	103	2011	2011	NUM
ajfa-10198	193	104	)	)	PUNCT
ajfa-10198	193	105	(	(	PUNCT
ajfa-10198	193	106	zhang	zhang	PROPN
ajfa-10198	193	107	and	and	CCONJ
ajfa-10198	193	108	liu	liu	PROPN
ajfa-10198	193	109	,	,	PUNCT
ajfa-10198	193	110	2009	2009	NUM
ajfa-10198	193	111	)	)	PUNCT
ajfa-10198	193	112	,	,	PUNCT
ajfa-10198	193	113	despite	despite	SCONJ
ajfa-10198	193	114	that	that	PRON
ajfa-10198	193	115	among	among	ADP
ajfa-10198	193	116	which	which	PRON
ajfa-10198	193	117	,	,	PUNCT
ajfa-10198	193	118	some	some	PRON
ajfa-10198	193	119	declared	declare	VERB
ajfa-10198	193	120	that	that	SCONJ
ajfa-10198	193	121	this	this	DET
ajfa-10198	193	122	relation	relation	NOUN
ajfa-10198	193	123	is	be	AUX
ajfa-10198	193	124	positive	positive	ADJ
ajfa-10198	193	125	,	,	PUNCT
ajfa-10198	193	126	while	while	SCONJ
ajfa-10198	193	127	others	other	NOUN
ajfa-10198	193	128	declared	declare	VERB
ajfa-10198	193	129	that	that	SCONJ
ajfa-10198	193	130	it	it	PRON
ajfa-10198	193	131	is	be	AUX
ajfa-10198	193	132	negative	negative	ADJ
ajfa-10198	193	133	.	.	PUNCT
ajfa-10198	194	1	these	these	DET
ajfa-10198	194	2	different	different	ADJ
ajfa-10198	194	3	findings	finding	NOUN
ajfa-10198	194	4	must	must	AUX
ajfa-10198	194	5	be	be	AUX
ajfa-10198	194	6	considered	consider	VERB
ajfa-10198	194	7	incentives	incentive	NOUN
ajfa-10198	194	8	for	for	ADP
ajfa-10198	194	9	authors	author	NOUN
ajfa-10198	194	10	and	and	CCONJ
ajfa-10198	194	11	academics	academic	NOUN
ajfa-10198	194	12	for	for	ADP
ajfa-10198	194	13	more	more	ADJ
ajfa-10198	194	14	investigations	investigation	NOUN
ajfa-10198	194	15	of	of	ADP
ajfa-10198	194	16	the	the	DET
ajfa-10198	194	17	phenomenon	phenomenon	NOUN
ajfa-10198	194	18	of	of	ADP
ajfa-10198	194	19	earnings	earning	NOUN
ajfa-10198	194	20	management	management	NOUN
ajfa-10198	194	21	in	in	ADP
ajfa-10198	194	22	different	different	ADJ
ajfa-10198	194	23	countries	country	NOUN
ajfa-10198	194	24	,	,	PUNCT
ajfa-10198	194	25	especially	especially	ADV
ajfa-10198	194	26	the	the	DET
ajfa-10198	194	27	developing	develop	VERB
ajfa-10198	194	28	countries	country	NOUN
ajfa-10198	194	29	.	.	PUNCT
ajfa-10198	195	1	table	table	NOUN
ajfa-10198	195	2	(	(	PUNCT
ajfa-10198	195	3	1	1	X
ajfa-10198	195	4	)	)	PUNCT
ajfa-10198	195	5	summarizes	summarize	VERB
ajfa-10198	195	6	the	the	DET
ajfa-10198	195	7	findings	finding	NOUN
ajfa-10198	195	8	of	of	ADP
ajfa-10198	195	9	some	some	DET
ajfa-10198	195	10	related	relate	VERB
ajfa-10198	195	11	prior	prior	ADJ
ajfa-10198	195	12	researches	research	NOUN
ajfa-10198	195	13	regarding	regard	VERB
ajfa-10198	195	14	the	the	DET
ajfa-10198	195	15	relationship	relationship	NOUN
ajfa-10198	195	16	between	between	ADP
ajfa-10198	195	17	the	the	DET
ajfa-10198	195	18	capital	capital	NOUN
ajfa-10198	195	19	structure	structure	NOUN
ajfa-10198	195	20	and	and	CCONJ
ajfa-10198	195	21	the	the	DET
ajfa-10198	195	22	phenomenon	phenomenon	NOUN
ajfa-10198	195	23	of	of	ADP
ajfa-10198	195	24	earnings	earning	NOUN
ajfa-10198	195	25	management	management	NOUN
ajfa-10198	195	26	.	.	PUNCT
ajfa-10198	196	1	asian	asian	ADJ
ajfa-10198	196	2	journal	journal	PROPN
ajfa-10198	196	3	of	of	ADP
ajfa-10198	196	4	finance	finance	PROPN
ajfa-10198	196	5	&	&	CCONJ
ajfa-10198	196	6	accounting	accounting	PROPN
ajfa-10198	196	7	issn	issn	PROPN
ajfa-10198	196	8	1946	1946	NUM
ajfa-10198	196	9	-	-	PUNCT
ajfa-10198	196	10	052x	052x	PROPN
ajfa-10198	196	11	2016	2016	NUM
ajfa-10198	196	12	,	,	PUNCT
ajfa-10198	196	13	vol	vol	NOUN
ajfa-10198	196	14	.	.	PROPN
ajfa-10198	196	15	8	8	NUM
ajfa-10198	196	16	,	,	PUNCT
ajfa-10198	196	17	no	no	INTJ
ajfa-10198	196	18	.	.	NOUN
ajfa-10198	196	19	2	2	NUM
ajfa-10198	196	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	196	21	182	182	NUM
ajfa-10198	196	22	table	table	NOUN
ajfa-10198	196	23	1	1	NUM
ajfa-10198	196	24	.	.	PUNCT
ajfa-10198	197	1	summary	summary	NOUN
ajfa-10198	197	2	of	of	ADP
ajfa-10198	197	3	prior	prior	ADJ
ajfa-10198	197	4	researches	research	NOUN
ajfa-10198	197	5	conclusions	conclusion	NOUN
ajfa-10198	197	6	author	author	NOUN
ajfa-10198	197	7	year	year	NOUN
ajfa-10198	197	8	significant	significant	ADJ
ajfa-10198	197	9	relationship	relationship	NOUN
ajfa-10198	197	10	no	no	DET
ajfa-10198	197	11	significant	significant	ADJ
ajfa-10198	197	12	relationship	relationship	NOUN
ajfa-10198	197	13	uwuigbe	uwuigbe	NOUN
ajfa-10198	197	14	,	,	PUNCT
ajfa-10198	197	15	ranti	ranti	NOUN
ajfa-10198	197	16	,	,	PUNCT
ajfa-10198	197	17	and	and	CCONJ
ajfa-10198	197	18	bernard	bernard	PROPN
ajfa-10198	197	19	2015	2015	NUM
ajfa-10198	197	20			NUM
ajfa-10198	198	1	mozarpour	mozarpour	INTJ
ajfa-10198	198	2	and	and	CCONJ
ajfa-10198	198	3	norouzi	norouzi	NOUN
ajfa-10198	198	4	2015	2015	NUM
ajfa-10198	199	1			PROPN
ajfa-10198	199	2	an	an	PROPN
ajfa-10198	199	3	,	,	PUNCT
ajfa-10198	199	4	li	li	PROPN
ajfa-10198	199	5	,	,	PUNCT
ajfa-10198	199	6	and	and	CCONJ
ajfa-10198	199	7	yu	yu	PROPN
ajfa-10198	199	8	2013	2013	NUM
ajfa-10198	199	9			PROPN
ajfa-10198	199	10	zamri	zamri	PROPN
ajfa-10198	199	11	,	,	PUNCT
ajfa-10198	199	12	abdul	abdul	PROPN
ajfa-10198	199	13	rahman	rahman	PROPN
ajfa-10198	199	14	,	,	PUNCT
ajfa-10198	199	15	and	and	CCONJ
ajfa-10198	199	16	isa	isa	VERB
ajfa-10198	199	17	2013	2013	NUM
ajfa-10198	199	18			PROPN
ajfa-10198	199	19	benkraiem	benkraiem	NOUN
ajfa-10198	199	20	,	,	PUNCT
ajfa-10198	199	21	(	(	PUNCT
ajfa-10198	199	22	2012	2012	NUM
ajfa-10198	199	23	)	)	PUNCT
ajfa-10198	199	24	2012	2012	NUM
ajfa-10198	199	25			PROPN
ajfa-10198	199	26	tahir	tahir	PROPN
ajfa-10198	199	27	2011	2011	NUM
ajfa-10198	200	1			ADP
ajfa-10198	200	2	roodpohti	roodpohti	NOUN
ajfa-10198	200	3	and	and	CCONJ
ajfa-10198	200	4	chashmi	chashmi	VERB
ajfa-10198	200	5	2011	2011	NUM
ajfa-10198	200	6			PROPN
ajfa-10198	200	7	zhang	zhang	PROPN
ajfa-10198	200	8	and	and	CCONJ
ajfa-10198	200	9	liu	liu	PROPN
ajfa-10198	200	10	2009	2009	NUM
ajfa-10198	200	11			ADP
ajfa-10198	200	12	the	the	DET
ajfa-10198	200	13	table	table	NOUN
ajfa-10198	200	14	summarizes	summarize	VERB
ajfa-10198	200	15	the	the	DET
ajfa-10198	200	16	conclusions	conclusion	NOUN
ajfa-10198	200	17	of	of	ADP
ajfa-10198	200	18	the	the	DET
ajfa-10198	200	19	most	most	ADV
ajfa-10198	200	20	related	related	ADJ
ajfa-10198	200	21	prior	prior	ADJ
ajfa-10198	200	22	researches	research	NOUN
ajfa-10198	200	23	,	,	PUNCT
ajfa-10198	200	24	where	where	SCONJ
ajfa-10198	200	25	it	it	PRON
ajfa-10198	200	26	includes	include	VERB
ajfa-10198	200	27	only	only	ADV
ajfa-10198	200	28	the	the	DET
ajfa-10198	200	29	findings	finding	NOUN
ajfa-10198	200	30	of	of	ADP
ajfa-10198	200	31	those	those	DET
ajfa-10198	200	32	prior	prior	ADJ
ajfa-10198	200	33	researches	research	NOUN
ajfa-10198	200	34	that	that	PRON
ajfa-10198	200	35	investigated	investigate	VERB
ajfa-10198	200	36	the	the	DET
ajfa-10198	200	37	relationship	relationship	NOUN
ajfa-10198	200	38	between	between	ADP
ajfa-10198	200	39	debt	debt	NOUN
ajfa-10198	200	40	and	and	CCONJ
ajfa-10198	200	41	earnings	earning	NOUN
ajfa-10198	200	42	management	management	NOUN
ajfa-10198	200	43	phenomenon	phenomenon	NOUN
ajfa-10198	200	44	3	3	NUM
ajfa-10198	200	45	.	.	PUNCT
ajfa-10198	201	1	research	research	NOUN
ajfa-10198	201	2	hypotheses	hypothesis	NOUN
ajfa-10198	201	3	based	base	VERB
ajfa-10198	201	4	on	on	ADP
ajfa-10198	201	5	the	the	DET
ajfa-10198	201	6	revision	revision	NOUN
ajfa-10198	201	7	that	that	PRON
ajfa-10198	201	8	made	make	VERB
ajfa-10198	201	9	to	to	ADP
ajfa-10198	201	10	the	the	DET
ajfa-10198	201	11	literature	literature	NOUN
ajfa-10198	201	12	of	of	ADP
ajfa-10198	201	13	earnings	earning	NOUN
ajfa-10198	201	14	management	management	NOUN
ajfa-10198	201	15	,	,	PUNCT
ajfa-10198	201	16	and	and	CCONJ
ajfa-10198	201	17	the	the	DET
ajfa-10198	201	18	consideration	consideration	NOUN
ajfa-10198	201	19	of	of	ADP
ajfa-10198	201	20	prior	prior	ADJ
ajfa-10198	201	21	related	related	ADJ
ajfa-10198	201	22	researches	research	NOUN
ajfa-10198	201	23	,	,	PUNCT
ajfa-10198	201	24	five	five	NUM
ajfa-10198	201	25	hypotheses	hypothesis	NOUN
ajfa-10198	201	26	were	be	AUX
ajfa-10198	201	27	developed	develop	VERB
ajfa-10198	201	28	to	to	PART
ajfa-10198	201	29	achieve	achieve	VERB
ajfa-10198	201	30	the	the	DET
ajfa-10198	201	31	objectives	objective	NOUN
ajfa-10198	201	32	of	of	ADP
ajfa-10198	201	33	the	the	DET
ajfa-10198	201	34	study	study	NOUN
ajfa-10198	201	35	.	.	PUNCT
ajfa-10198	202	1	all	all	DET
ajfa-10198	202	2	hypotheses	hypothesis	NOUN
ajfa-10198	202	3	had	have	AUX
ajfa-10198	202	4	been	be	AUX
ajfa-10198	202	5	stated	state	VERB
ajfa-10198	202	6	in	in	ADP
ajfa-10198	202	7	their	their	PRON
ajfa-10198	202	8	null	null	ADJ
ajfa-10198	202	9	form	form	NOUN
ajfa-10198	202	10	.	.	PUNCT
ajfa-10198	203	1	these	these	DET
ajfa-10198	203	2	hypotheses	hypothesis	NOUN
ajfa-10198	203	3	are	be	AUX
ajfa-10198	203	4	as	as	SCONJ
ajfa-10198	203	5	follows	follow	VERB
ajfa-10198	203	6	:	:	PUNCT
ajfa-10198	203	7	ho1	ho1	NOUN
ajfa-10198	203	8	:	:	PUNCT
ajfa-10198	203	9	listed	list	VERB
ajfa-10198	203	10	firms	firm	NOUN
ajfa-10198	203	11	in	in	ADP
ajfa-10198	203	12	abu	abu	PROPN
ajfa-10198	203	13	dhabi	dhabi	PROPN
ajfa-10198	203	14	securities	securities	PROPN
ajfa-10198	203	15	exchange	exchange	PROPN
ajfa-10198	203	16	do	do	AUX
ajfa-10198	203	17	not	not	PART
ajfa-10198	203	18	exercise	exercise	VERB
ajfa-10198	203	19	the	the	DET
ajfa-10198	203	20	phenomenon	phenomenon	NOUN
ajfa-10198	203	21	of	of	ADP
ajfa-10198	203	22	earnings	earning	NOUN
ajfa-10198	203	23	management	management	NOUN
ajfa-10198	203	24	.	.	PUNCT
ajfa-10198	204	1	ho2	ho2	NOUN
ajfa-10198	204	2	:	:	PUNCT
ajfa-10198	204	3	capital	capital	NOUN
ajfa-10198	204	4	structure	structure	NOUN
ajfa-10198	204	5	of	of	ADP
ajfa-10198	204	6	listed	list	VERB
ajfa-10198	204	7	construction	construction	NOUN
ajfa-10198	204	8	equipment	equipment	NOUN
ajfa-10198	204	9	firms	firm	NOUN
ajfa-10198	204	10	in	in	ADP
ajfa-10198	204	11	abu	abu	PROPN
ajfa-10198	204	12	securities	securities	PROPN
ajfa-10198	204	13	exchange	exchange	NOUN
ajfa-10198	204	14	does	do	AUX
ajfa-10198	204	15	not	not	PART
ajfa-10198	204	16	affect	affect	VERB
ajfa-10198	204	17	the	the	DET
ajfa-10198	204	18	practices	practice	NOUN
ajfa-10198	204	19	of	of	ADP
ajfa-10198	204	20	earnings	earning	NOUN
ajfa-10198	204	21	management	management	NOUN
ajfa-10198	204	22	in	in	ADP
ajfa-10198	204	23	these	these	DET
ajfa-10198	204	24	firms	firm	NOUN
ajfa-10198	204	25	.	.	PUNCT
ajfa-10198	205	1	4	4	X
ajfa-10198	205	2	.	.	X
ajfa-10198	205	3	research	research	NOUN
ajfa-10198	205	4	methodology	methodology	NOUN
ajfa-10198	205	5	the	the	DET
ajfa-10198	205	6	structure	structure	NOUN
ajfa-10198	205	7	of	of	ADP
ajfa-10198	205	8	the	the	DET
ajfa-10198	205	9	study	study	NOUN
ajfa-10198	205	10	consists	consist	VERB
ajfa-10198	205	11	of	of	ADP
ajfa-10198	205	12	one	one	NUM
ajfa-10198	205	13	dependent	dependent	ADJ
ajfa-10198	205	14	variable	variable	NOUN
ajfa-10198	205	15	and	and	CCONJ
ajfa-10198	205	16	one	one	NUM
ajfa-10198	205	17	independent	independent	ADJ
ajfa-10198	205	18	variable	variable	NOUN
ajfa-10198	205	19	.	.	PUNCT
ajfa-10198	206	1	the	the	DET
ajfa-10198	206	2	dependent	dependent	ADJ
ajfa-10198	206	3	variable	variable	NOUN
ajfa-10198	206	4	is	be	AUX
ajfa-10198	206	5	earnings	earning	NOUN
ajfa-10198	206	6	management	management	NOUN
ajfa-10198	206	7	,	,	PUNCT
ajfa-10198	206	8	while	while	SCONJ
ajfa-10198	206	9	the	the	DET
ajfa-10198	206	10	capital	capital	NOUN
ajfa-10198	206	11	structure	structure	NOUN
ajfa-10198	206	12	is	be	AUX
ajfa-10198	206	13	the	the	DET
ajfa-10198	206	14	independent	independent	ADJ
ajfa-10198	206	15	variable	variable	NOUN
ajfa-10198	206	16	.	.	PUNCT
ajfa-10198	207	1	a	a	DET
ajfa-10198	207	2	sample	sample	NOUN
ajfa-10198	207	3	consisting	consist	VERB
ajfa-10198	207	4	of	of	ADP
ajfa-10198	207	5	29	29	NUM
ajfa-10198	207	6	firms	firm	NOUN
ajfa-10198	207	7	had	have	AUX
ajfa-10198	207	8	been	be	AUX
ajfa-10198	207	9	selected	select	VERB
ajfa-10198	207	10	from	from	ADP
ajfa-10198	207	11	the	the	DET
ajfa-10198	207	12	total	total	ADJ
ajfa-10198	207	13	82	82	NUM
ajfa-10198	207	14	listed	list	VERB
ajfa-10198	207	15	firms	firm	NOUN
ajfa-10198	207	16	in	in	ADP
ajfa-10198	207	17	adx	adx	PROPN
ajfa-10198	207	18	,	,	PUNCT
ajfa-10198	207	19	using	use	VERB
ajfa-10198	207	20	simple	simple	ADJ
ajfa-10198	207	21	random	random	ADJ
ajfa-10198	207	22	sampling	sampling	NOUN
ajfa-10198	207	23	method	method	NOUN
ajfa-10198	207	24	.	.	PUNCT
ajfa-10198	208	1	:	:	PUNCT
ajfa-10198	208	2	based	base	VERB
ajfa-10198	208	3	on	on	ADP
ajfa-10198	208	4	the	the	DET
ajfa-10198	208	5	concept	concept	NOUN
ajfa-10198	208	6	of	of	ADP
ajfa-10198	208	7	earnings	earning	NOUN
ajfa-10198	208	8	management	management	NOUN
ajfa-10198	208	9	,	,	PUNCT
ajfa-10198	208	10	which	which	PRON
ajfa-10198	208	11	occurs	occur	VERB
ajfa-10198	208	12	when	when	SCONJ
ajfa-10198	208	13	managers	manager	NOUN
ajfa-10198	208	14	use	use	VERB
ajfa-10198	208	15	their	their	PRON
ajfa-10198	208	16	judgment	judgment	NOUN
ajfa-10198	208	17	in	in	ADP
ajfa-10198	208	18	financial	financial	ADJ
ajfa-10198	208	19	reporting	reporting	NOUN
ajfa-10198	208	20	and	and	CCONJ
ajfa-10198	208	21	in	in	ADP
ajfa-10198	208	22	structuring	structure	VERB
ajfa-10198	208	23	transactions	transaction	NOUN
ajfa-10198	208	24	to	to	PART
ajfa-10198	208	25	alter	alter	VERB
ajfa-10198	208	26	the	the	DET
ajfa-10198	208	27	financial	financial	ADJ
ajfa-10198	208	28	reports	report	NOUN
ajfa-10198	208	29	to	to	PART
ajfa-10198	208	30	mislead	mislead	VERB
ajfa-10198	208	31	stakeholders	stakeholder	NOUN
ajfa-10198	208	32	regarding	regard	VERB
ajfa-10198	208	33	the	the	DET
ajfa-10198	208	34	economic	economic	ADJ
ajfa-10198	208	35	performance	performance	NOUN
ajfa-10198	208	36	of	of	ADP
ajfa-10198	208	37	a	a	DET
ajfa-10198	208	38	firm	firm	NOUN
ajfa-10198	208	39	or	or	CCONJ
ajfa-10198	208	40	to	to	PART
ajfa-10198	208	41	affect	affect	VERB
ajfa-10198	208	42	the	the	DET
ajfa-10198	208	43	contractual	contractual	ADJ
ajfa-10198	208	44	outcomes	outcome	NOUN
ajfa-10198	208	45	that	that	PRON
ajfa-10198	208	46	normally	normally	ADV
ajfa-10198	208	47	depend	depend	VERB
ajfa-10198	208	48	on	on	ADP
ajfa-10198	208	49	the	the	DET
ajfa-10198	208	50	amounts	amount	NOUN
ajfa-10198	208	51	of	of	ADP
ajfa-10198	208	52	reported	report	VERB
ajfa-10198	208	53	items	item	NOUN
ajfa-10198	208	54	in	in	ADP
ajfa-10198	208	55	the	the	DET
ajfa-10198	208	56	financial	financial	ADJ
ajfa-10198	208	57	statements	statement	NOUN
ajfa-10198	208	58	(	(	PUNCT
ajfa-10198	208	59	healy	healy	NOUN
ajfa-10198	208	60	and	and	CCONJ
ajfa-10198	208	61	whalen	whalen	PROPN
ajfa-10198	208	62	,	,	PUNCT
ajfa-10198	208	63	1998),the	1998),the	DET
ajfa-10198	208	64	modified	modified	ADJ
ajfa-10198	208	65	jones	jones	PROPN
ajfa-10198	208	66	model	model	NOUN
ajfa-10198	208	67	is	be	AUX
ajfa-10198	208	68	used	use	VERB
ajfa-10198	208	69	for	for	ADP
ajfa-10198	208	70	separating	separate	VERB
ajfa-10198	208	71	discretionary	discretionary	ADJ
ajfa-10198	208	72	accruals	accrual	NOUN
ajfa-10198	208	73	from	from	ADP
ajfa-10198	208	74	total	total	ADJ
ajfa-10198	208	75	accruals	accrual	NOUN
ajfa-10198	208	76	,	,	PUNCT
ajfa-10198	208	77	and	and	CCONJ
ajfa-10198	208	78	discretionary	discretionary	ADJ
ajfa-10198	208	79	accruals	accrual	NOUN
ajfa-10198	208	80	is	be	AUX
ajfa-10198	208	81	used	use	VERB
ajfa-10198	208	82	as	as	ADP
ajfa-10198	208	83	a	a	DET
ajfa-10198	208	84	measure	measure	NOUN
ajfa-10198	208	85	for	for	ADP
ajfa-10198	208	86	the	the	DET
ajfa-10198	208	87	practices	practice	NOUN
ajfa-10198	208	88	of	of	ADP
ajfa-10198	208	89	earnings	earning	NOUN
ajfa-10198	208	90	management	management	NOUN
ajfa-10198	208	91	phenomenon	phenomenon	NOUN
ajfa-10198	208	92	.	.	PUNCT
ajfa-10198	209	1	different	different	ADJ
ajfa-10198	209	2	authors	author	NOUN
ajfa-10198	209	3	found	find	VERB
ajfa-10198	209	4	that	that	SCONJ
ajfa-10198	209	5	the	the	DET
ajfa-10198	209	6	modified	modify	VERB
ajfa-10198	209	7	jones	jones	NOUN
ajfa-10198	209	8	(	(	PUNCT
ajfa-10198	209	9	1995	1995	NUM
ajfa-10198	209	10	)	)	PUNCT
ajfa-10198	209	11	model	model	NOUN
ajfa-10198	209	12	that	that	PRON
ajfa-10198	209	13	adjusted	adjust	VERB
ajfa-10198	209	14	by	by	ADP
ajfa-10198	209	15	dechow	dechow	ADJ
ajfa-10198	209	16	,	,	PUNCT
ajfa-10198	209	17	sloan	sloan	NOUN
ajfa-10198	209	18	,	,	PUNCT
ajfa-10198	209	19	and	and	CCONJ
ajfa-10198	209	20	sweeney	sweeney	PROPN
ajfa-10198	209	21	,	,	PUNCT
ajfa-10198	209	22	(	(	PUNCT
ajfa-10198	209	23	1995	1995	NUM
ajfa-10198	209	24	)	)	PUNCT
ajfa-10198	209	25	,	,	PUNCT
ajfa-10198	209	26	is	be	AUX
ajfa-10198	209	27	the	the	DET
ajfa-10198	209	28	most	most	ADV
ajfa-10198	209	29	asian	asian	ADJ
ajfa-10198	209	30	journal	journal	NOUN
ajfa-10198	209	31	of	of	ADP
ajfa-10198	209	32	finance	finance	PROPN
ajfa-10198	209	33	&	&	CCONJ
ajfa-10198	209	34	accounting	accounting	PROPN
ajfa-10198	209	35	issn	issn	PROPN
ajfa-10198	209	36	1946	1946	NUM
ajfa-10198	209	37	-	-	PUNCT
ajfa-10198	209	38	052x	052x	PROPN
ajfa-10198	209	39	2016	2016	NUM
ajfa-10198	209	40	,	,	PUNCT
ajfa-10198	209	41	vol	vol	NOUN
ajfa-10198	209	42	.	.	PROPN
ajfa-10198	209	43	8	8	NUM
ajfa-10198	209	44	,	,	PUNCT
ajfa-10198	209	45	no	no	INTJ
ajfa-10198	209	46	.	.	NOUN
ajfa-10198	209	47	2	2	NUM
ajfa-10198	209	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	209	49	183	183	NUM
ajfa-10198	209	50	powerful	powerful	ADJ
ajfa-10198	209	51	among	among	ADP
ajfa-10198	209	52	the	the	DET
ajfa-10198	209	53	available	available	ADJ
ajfa-10198	209	54	models	model	NOUN
ajfa-10198	209	55	to	to	PART
ajfa-10198	209	56	detect	detect	VERB
ajfa-10198	209	57	earnings	earning	NOUN
ajfa-10198	209	58	management	management	NOUN
ajfa-10198	209	59	,	,	PUNCT
ajfa-10198	209	60	(	(	PUNCT
ajfa-10198	209	61	dechow	dechow	ADJ
ajfa-10198	209	62	,	,	PUNCT
ajfa-10198	209	63	sloan	sloan	NOUN
ajfa-10198	209	64	,	,	PUNCT
ajfa-10198	209	65	and	and	CCONJ
ajfa-10198	209	66	sweeney	sweeney	PROPN
ajfa-10198	209	67	,	,	PUNCT
ajfa-10198	209	68	1995)(islam	1995)(islam	NUM
ajfa-10198	209	69	,	,	PUNCT
ajfa-10198	209	70	ali	ali	PROPN
ajfa-10198	209	71	,	,	PUNCT
ajfa-10198	209	72	and	and	CCONJ
ajfa-10198	209	73	ahmed	ahme	VERB
ajfa-10198	209	74	,	,	PUNCT
ajfa-10198	209	75	2010	2010	NUM
ajfa-10198	209	76	)	)	PUNCT
ajfa-10198	209	77	,	,	PUNCT
ajfa-10198	209	78	(	(	PUNCT
ajfa-10198	209	79	peasnell	peasnell	PROPN
ajfa-10198	209	80	,	,	PUNCT
ajfa-10198	209	81	pope	pope	NOUN
ajfa-10198	209	82	,	,	PUNCT
ajfa-10198	209	83	and	and	CCONJ
ajfa-10198	209	84	young	young	ADJ
ajfa-10198	209	85	,	,	PUNCT
ajfa-10198	209	86	1999	1999	NUM
ajfa-10198	209	87	)	)	PUNCT
ajfa-10198	209	88	,	,	PUNCT
ajfa-10198	209	89	(	(	PUNCT
ajfa-10198	209	90	momani	momani	NOUN
ajfa-10198	209	91	,	,	PUNCT
ajfa-10198	209	92	2016).the	2016).the	DET
ajfa-10198	209	93	modified	modify	VERB
ajfa-10198	209	94	(	(	PUNCT
ajfa-10198	209	95	1995	1995	NUM
ajfa-10198	209	96	)	)	PUNCT
ajfa-10198	209	97	jones	jones	PROPN
ajfa-10198	209	98	model	model	PROPN
ajfa-10198	209	99	uses	use	VERB
ajfa-10198	209	100	the	the	DET
ajfa-10198	209	101	discretionary	discretionary	ADJ
ajfa-10198	209	102	accruals	accrual	NOUN
ajfa-10198	209	103	as	as	ADP
ajfa-10198	209	104	an	an	DET
ajfa-10198	209	105	indicator	indicator	NOUN
ajfa-10198	209	106	of	of	ADP
ajfa-10198	209	107	earnings	earning	NOUN
ajfa-10198	209	108	management	management	NOUN
ajfa-10198	209	109	practice	practice	NOUN
ajfa-10198	209	110	,	,	PUNCT
ajfa-10198	209	111	where	where	SCONJ
ajfa-10198	209	112	a	a	DET
ajfa-10198	209	113	higher	high	ADJ
ajfa-10198	209	114	absolute	absolute	ADJ
ajfa-10198	209	115	value	value	NOUN
ajfa-10198	209	116	of	of	ADP
ajfa-10198	209	117	discretionary	discretionary	ADJ
ajfa-10198	209	118	accruals	accrual	NOUN
ajfa-10198	209	119	means	mean	VERB
ajfa-10198	209	120	less	less	ADJ
ajfa-10198	209	121	earning	earn	VERB
ajfa-10198	209	122	quality	quality	NOUN
ajfa-10198	209	123	.	.	PUNCT
ajfa-10198	210	1	two	two	NUM
ajfa-10198	210	2	approaches	approach	NOUN
ajfa-10198	210	3	are	be	AUX
ajfa-10198	210	4	available	available	ADJ
ajfa-10198	210	5	to	to	PART
ajfa-10198	210	6	determine	determine	VERB
ajfa-10198	210	7	total	total	ADJ
ajfa-10198	210	8	accruals	accrual	NOUN
ajfa-10198	210	9	,	,	PUNCT
ajfa-10198	210	10	the	the	DET
ajfa-10198	210	11	income	income	NOUN
ajfa-10198	210	12	statement	statement	NOUN
ajfa-10198	210	13	approach	approach	NOUN
ajfa-10198	210	14	,	,	PUNCT
ajfa-10198	210	15	and	and	CCONJ
ajfa-10198	210	16	the	the	DET
ajfa-10198	210	17	balance	balance	NOUN
ajfa-10198	210	18	sheet	sheet	NOUN
ajfa-10198	210	19	approach	approach	NOUN
ajfa-10198	210	20	.	.	PUNCT
ajfa-10198	211	1	for	for	ADP
ajfa-10198	211	2	the	the	DET
ajfa-10198	211	3	purposes	purpose	NOUN
ajfa-10198	211	4	of	of	ADP
ajfa-10198	211	5	the	the	DET
ajfa-10198	211	6	current	current	ADJ
ajfa-10198	211	7	study	study	NOUN
ajfa-10198	211	8	,	,	PUNCT
ajfa-10198	211	9	the	the	DET
ajfa-10198	211	10	income	income	NOUN
ajfa-10198	211	11	statement	statement	NOUN
ajfa-10198	211	12	approach	approach	NOUN
ajfa-10198	211	13	is	be	AUX
ajfa-10198	211	14	used	use	VERB
ajfa-10198	211	15	,	,	PUNCT
ajfa-10198	211	16	where	where	SCONJ
ajfa-10198	211	17	based	base	VERB
ajfa-10198	211	18	on	on	ADP
ajfa-10198	211	19	this	this	DET
ajfa-10198	211	20	approach	approach	NOUN
ajfa-10198	211	21	total	total	NOUN
ajfa-10198	211	22	accruals	accrual	NOUN
ajfa-10198	211	23	are	be	AUX
ajfa-10198	211	24	computed	compute	VERB
ajfa-10198	211	25	by	by	ADP
ajfa-10198	211	26	subtracting	subtract	VERB
ajfa-10198	211	27	the	the	DET
ajfa-10198	211	28	net	net	ADJ
ajfa-10198	211	29	cash	cash	NOUN
ajfa-10198	211	30	flows	flow	VERB
ajfa-10198	211	31	from	from	ADP
ajfa-10198	211	32	operating	operate	VERB
ajfa-10198	211	33	activities	activity	NOUN
ajfa-10198	211	34	from	from	ADP
ajfa-10198	211	35	the	the	DET
ajfa-10198	211	36	operating	operate	VERB
ajfa-10198	211	37	income	income	NOUN
ajfa-10198	211	38	in	in	ADP
ajfa-10198	211	39	the	the	DET
ajfa-10198	211	40	income	income	NOUN
ajfa-10198	211	41	statement	statement	NOUN
ajfa-10198	211	42	.	.	PUNCT
ajfa-10198	212	1	thefollowing	thefollowe	VERB
ajfa-10198	212	2	equation	equation	NOUN
ajfa-10198	212	3	is	be	AUX
ajfa-10198	212	4	used	use	VERB
ajfa-10198	212	5	to	to	PART
ajfa-10198	212	6	determine	determine	VERB
ajfa-10198	212	7	the	the	DET
ajfa-10198	212	8	amount	amount	NOUN
ajfa-10198	212	9	of	of	ADP
ajfa-10198	212	10	net	net	ADJ
ajfa-10198	212	11	income	income	NOUN
ajfa-10198	212	12	from	from	ADP
ajfa-10198	212	13	the	the	DET
ajfa-10198	212	14	financial	financial	ADJ
ajfa-10198	212	15	statement	statement	NOUN
ajfa-10198	212	16	.	.	PUNCT
ajfa-10198	213	1	tat	tat	INTJ
ajfa-10198	213	2	=	=	PUNCT
ajfa-10198	213	3	oit	oit	X
ajfa-10198	213	4	–	–	PUNCT
ajfa-10198	213	5	cffoat	cffoat	NOUN
ajfa-10198	213	6	(	(	PUNCT
ajfa-10198	213	7	1	1	NUM
ajfa-10198	213	8	)	)	PUNCT
ajfa-10198	213	9	where	where	SCONJ
ajfa-10198	213	10	:	:	PUNCT
ajfa-10198	213	11	tat	tat	ADJ
ajfa-10198	213	12	:	:	PUNCT
ajfa-10198	213	13	total	total	ADJ
ajfa-10198	213	14	accruals	accrual	NOUN
ajfa-10198	213	15	in	in	ADP
ajfa-10198	213	16	period	period	NOUN
ajfa-10198	213	17	t	t	PROPN
ajfa-10198	213	18	oit	oit	NOUN
ajfa-10198	213	19	:	:	PUNCT
ajfa-10198	213	20	income	income	NOUN
ajfa-10198	213	21	of	of	ADP
ajfa-10198	213	22	year	year	NOUN
ajfa-10198	213	23	t	t	PROPN
ajfa-10198	213	24	cffoat	cffoat	NOUN
ajfa-10198	213	25	:	:	PUNCT
ajfa-10198	213	26	cash	cash	NOUN
ajfa-10198	213	27	flows	flow	NOUN
ajfa-10198	213	28	from	from	ADP
ajfa-10198	213	29	operating	operate	VERB
ajfa-10198	213	30	activities	activity	NOUN
ajfa-10198	213	31	in	in	ADP
ajfa-10198	213	32	year	year	NOUN
ajfa-10198	213	33	t.	t.	PROPN
ajfa-10198	213	34	to	to	PART
ajfa-10198	213	35	compute	compute	VERB
ajfa-10198	213	36	the	the	DET
ajfa-10198	213	37	nondiscretional	nondiscretional	ADJ
ajfa-10198	213	38	accruals	accrual	NOUN
ajfa-10198	213	39	for	for	ADP
ajfa-10198	213	40	firm	firm	ADJ
ajfa-10198	213	41	j	j	PROPN
ajfa-10198	213	42	in	in	ADP
ajfa-10198	213	43	year	year	PROPN
ajfa-10198	213	44	t	t	PROPN
ajfa-10198	213	45	,	,	PUNCT
ajfa-10198	213	46	the	the	DET
ajfa-10198	213	47	parameters	parameter	NOUN
ajfa-10198	213	48	of	of	ADP
ajfa-10198	213	49	the	the	DET
ajfa-10198	213	50	cross	cross	ADJ
ajfa-10198	213	51	-	-	ADJ
ajfa-10198	213	52	sectional	sectional	ADJ
ajfa-10198	213	53	modified	modify	VERB
ajfa-10198	213	54	jones	jones	NOUN
ajfa-10198	213	55	(	(	PUNCT
ajfa-10198	213	56	1991	1991	NUM
ajfa-10198	213	57	)	)	PUNCT
ajfa-10198	213	58	model	model	NOUN
ajfa-10198	213	59	are	be	AUX
ajfa-10198	213	60	estimated	estimate	VERB
ajfa-10198	213	61	using	use	VERB
ajfa-10198	213	62	the	the	DET
ajfa-10198	213	63	following	follow	VERB
ajfa-10198	213	64	equation	equation	NOUN
ajfa-10198	213	65	.	.	PUNCT
ajfa-10198	214	1	taj	taj	PROPN
ajfa-10198	214	2	,	,	PUNCT
ajfa-10198	214	3	t	t	PROPN
ajfa-10198	214	4	/	/	SYM
ajfa-10198	214	5	aj	aj	PROPN
ajfa-10198	214	6	,	,	PUNCT
ajfa-10198	214	7	t-1	t-1	PROPN
ajfa-10198	214	8	=	=	PUNCT
ajfa-10198	214	9	α	α	PROPN
ajfa-10198	214	10	+	+	NOUN
ajfa-10198	214	11	1(1	1(1	NUM
ajfa-10198	214	12	/	/	SYM
ajfa-10198	214	13	a	a	PRON
ajfa-10198	214	14	,	,	PUNCT
ajfa-10198	214	15	jt-1	jt-1	NOUN
ajfa-10198	214	16	)	)	PUNCT
ajfa-10198	214	17	+	+	CCONJ
ajfa-10198	214	18	2	2	NUM
ajfa-10198	214	19	(	(	PUNCT
ajfa-10198	214	20	∆	∆	X
ajfa-10198	214	21	,	,	PUNCT
ajfa-10198	214	22	−	−	PROPN
ajfa-10198	214	23	∆	∆	PROPN
ajfa-10198	214	24	,	,	PUNCT
ajfa-10198	214	25	)	)	PUNCT
ajfa-10198	214	26	/	/	SYM
ajfa-10198	214	27	,	,	PUNCT
ajfa-10198	214	28	+	+	SYM
ajfa-10198	214	29	3(ppej	3(ppej	NUM
ajfa-10198	214	30	,	,	PUNCT
ajfa-10198	214	31	t	t	PROPN
ajfa-10198	214	32	/	/	SYM
ajfa-10198	214	33	aj	aj	PROPN
ajfa-10198	214	34	,	,	PUNCT
ajfa-10198	214	35	t-1	t-1	PROPN
ajfa-10198	214	36	)	)	PUNCT
ajfa-10198	214	37	+	+	CCONJ
ajfa-10198	214	38	ej	ej	PROPN
ajfa-10198	214	39	,	,	PUNCT
ajfa-10198	214	40	t.	t.	PROPN
ajfa-10198	214	41	(	(	PUNCT
ajfa-10198	214	42	2	2	NUM
ajfa-10198	214	43	)	)	PUNCT
ajfa-10198	214	44	where	where	SCONJ
ajfa-10198	214	45	:	:	PUNCT
ajfa-10198	214	46	taj	taj	PROPN
ajfa-10198	214	47	,	,	PUNCT
ajfa-10198	214	48	t	t	NOUN
ajfa-10198	214	49	=	=	SYM
ajfa-10198	214	50	total	total	ADJ
ajfa-10198	214	51	accruals	accrual	NOUN
ajfa-10198	214	52	of	of	ADP
ajfa-10198	214	53	firm	firm	ADJ
ajfa-10198	214	54	j	j	PROPN
ajfa-10198	214	55	for	for	ADP
ajfa-10198	214	56	year	year	NOUN
ajfa-10198	214	57	t.	t.	PROPN
ajfa-10198	214	58	δrevj	δrevj	PROPN
ajfa-10198	214	59	,	,	PUNCT
ajfa-10198	214	60	t	t	NOUN
ajfa-10198	214	61	=	=	PUNCT
ajfa-10198	214	62	change	change	NOUN
ajfa-10198	214	63	in	in	ADP
ajfa-10198	214	64	revenue	revenue	NOUN
ajfa-10198	214	65	of	of	ADP
ajfa-10198	214	66	firm	firm	ADJ
ajfa-10198	214	67	j	j	PROPN
ajfa-10198	214	68	between	between	ADP
ajfa-10198	214	69	year	year	NOUN
ajfa-10198	214	70	t	t	PROPN
ajfa-10198	214	71	and	and	CCONJ
ajfa-10198	214	72	year	year	PROPN
ajfa-10198	214	73	t-1	t-1	PROPN
ajfa-10198	214	74	.	.	PUNCT
ajfa-10198	215	1	δrecej	δrecej	PROPN
ajfa-10198	215	2	,	,	PUNCT
ajfa-10198	215	3	t	t	PROPN
ajfa-10198	215	4	:	:	PUNCT
ajfa-10198	215	5	change	change	NOUN
ajfa-10198	215	6	in	in	ADP
ajfa-10198	215	7	receivables	receivables	NOUN
ajfa-10198	215	8	of	of	ADP
ajfa-10198	215	9	firm	firm	ADJ
ajfa-10198	215	10	j	j	PROPN
ajfa-10198	215	11	between	between	ADP
ajfa-10198	215	12	year	year	NOUN
ajfa-10198	215	13	t	t	PROPN
ajfa-10198	215	14	and	and	CCONJ
ajfa-10198	215	15	year	year	PROPN
ajfa-10198	215	16	t-1	t-1	PROPN
ajfa-10198	215	17	.	.	PUNCT
ajfa-10198	216	1	ppej	ppej	PROPN
ajfa-10198	216	2	,	,	PUNCT
ajfa-10198	216	3	t	t	PROPN
ajfa-10198	216	4	:	:	PUNCT
ajfa-10198	216	5	gross	gross	ADJ
ajfa-10198	216	6	property	property	NOUN
ajfa-10198	216	7	,	,	PUNCT
ajfa-10198	216	8	plant	plant	NOUN
ajfa-10198	216	9	,	,	PUNCT
ajfa-10198	216	10	and	and	CCONJ
ajfa-10198	216	11	equipment	equipment	NOUN
ajfa-10198	216	12	of	of	ADP
ajfa-10198	216	13	firm	firm	ADJ
ajfa-10198	216	14	j	j	PROPN
ajfa-10198	216	15	industry	industry	PROPN
ajfa-10198	216	16	j	j	PROPN
ajfa-10198	216	17	for	for	ADP
ajfa-10198	216	18	year	year	NOUN
ajfa-10198	216	19	t.	t.	PROPN
ajfa-10198	216	20	aj	aj	PROPN
ajfa-10198	216	21	,	,	PUNCT
ajfa-10198	216	22	t-1	t-1	PROPN
ajfa-10198	216	23	:	:	PUNCT
ajfa-10198	216	24	total	total	ADJ
ajfa-10198	216	25	assets	asset	NOUN
ajfa-10198	216	26	of	of	ADP
ajfa-10198	216	27	firm	firm	ADJ
ajfa-10198	216	28	j	j	PROPN
ajfa-10198	216	29	by	by	ADP
ajfa-10198	216	30	the	the	DET
ajfa-10198	216	31	end	end	NOUN
ajfa-10198	216	32	of	of	ADP
ajfa-10198	216	33	year	year	NOUN
ajfa-10198	216	34	t-1	t-1	PROPN
ajfa-10198	216	35	.	.	PUNCT
ajfa-10198	217	1	ɛt	ɛt	NOUN
ajfa-10198	217	2	:	:	PUNCT
ajfa-10198	217	3	residuals	residual	NOUN
ajfa-10198	217	4	,	,	PUNCT
ajfa-10198	217	5	where	where	SCONJ
ajfa-10198	217	6	it	it	PRON
ajfa-10198	217	7	represents	represent	VERB
ajfa-10198	217	8	that	that	DET
ajfa-10198	217	9	part	part	NOUN
ajfa-10198	217	10	of	of	ADP
ajfa-10198	217	11	total	total	ADJ
ajfa-10198	217	12	accruals	accrual	NOUN
ajfa-10198	217	13	that	that	PRON
ajfa-10198	217	14	can	can	AUX
ajfa-10198	217	15	not	not	PART
ajfa-10198	217	16	be	be	AUX
ajfa-10198	217	17	interpreted	interpret	VERB
ajfa-10198	217	18	by	by	ADP
ajfa-10198	217	19	the	the	DET
ajfa-10198	217	20	variables	variable	NOUN
ajfa-10198	217	21	of	of	ADP
ajfa-10198	217	22	regression	regression	NOUN
ajfa-10198	217	23	,	,	PUNCT
ajfa-10198	217	24	and	and	CCONJ
ajfa-10198	217	25	used	use	VERB
ajfa-10198	217	26	as	as	ADP
ajfa-10198	217	27	a	a	DET
ajfa-10198	217	28	proxy	proxy	NOUN
ajfa-10198	217	29	representing	represent	VERB
ajfa-10198	217	30	discretionary	discretionary	ADJ
ajfa-10198	217	31	accruals	accrual	NOUN
ajfa-10198	217	32	.	.	PUNCT
ajfa-10198	218	1	applying	apply	VERB
ajfa-10198	218	2	the	the	DET
ajfa-10198	218	3	above	above	ADJ
ajfa-10198	218	4	regression	regression	NOUN
ajfa-10198	218	5	equation	equation	NOUN
ajfa-10198	218	6	,	,	PUNCT
ajfa-10198	218	7	29	29	NUM
ajfa-10198	218	8	equations	equation	NOUN
ajfa-10198	218	9	became	become	VERB
ajfa-10198	218	10	available	available	ADJ
ajfa-10198	218	11	for	for	ADP
ajfa-10198	218	12	each	each	DET
ajfa-10198	218	13	year	year	NOUN
ajfa-10198	218	14	of	of	ADP
ajfa-10198	218	15	2012	2012	NUM
ajfa-10198	218	16	,	,	PUNCT
ajfa-10198	218	17	2013	2013	NUM
ajfa-10198	218	18	,	,	PUNCT
ajfa-10198	218	19	2014	2014	NUM
ajfa-10198	218	20	,	,	PUNCT
ajfa-10198	218	21	and	and	CCONJ
ajfa-10198	218	22	2015	2015	NUM
ajfa-10198	218	23	.	.	PUNCT
ajfa-10198	219	1	using	use	VERB
ajfa-10198	219	2	the	the	DET
ajfa-10198	219	3	parameters	parameter	NOUN
ajfa-10198	219	4	(	(	PUNCT
ajfa-10198	219	5	1	1	NUM
ajfa-10198	219	6	,	,	PUNCT
ajfa-10198	219	7	2	2	NUM
ajfa-10198	219	8	,	,	PUNCT
ajfa-10198	219	9	3	3	NUM
ajfa-10198	219	10	)	)	PUNCT
ajfa-10198	219	11	the	the	DET
ajfa-10198	219	12	nondiscretional	nondiscretional	ADJ
ajfa-10198	219	13	accruals	accrual	NOUN
ajfa-10198	219	14	had	have	AUX
ajfa-10198	219	15	been	be	AUX
ajfa-10198	219	16	estimated	estimate	VERB
ajfa-10198	219	17	using	use	VERB
ajfa-10198	219	18	the	the	DET
ajfa-10198	219	19	following	follow	VERB
ajfa-10198	219	20	equation	equation	NOUN
ajfa-10198	219	21	:	:	PUNCT
ajfa-10198	220	1	taj	taj	PROPN
ajfa-10198	220	2	,	,	PUNCT
ajfa-10198	220	3	t	t	PROPN
ajfa-10198	220	4	/	/	SYM
ajfa-10198	220	5	aj	aj	PROPN
ajfa-10198	220	6	,	,	PUNCT
ajfa-10198	220	7	t-1	t-1	PROPN
ajfa-10198	220	8	=	=	SYM
ajfa-10198	220	9	â	â	X
ajfa-10198	220	10	+	+	NUM
ajfa-10198	220	11	1(1	1(1	NUM
ajfa-10198	220	12	/	/	SYM
ajfa-10198	220	13	a	a	PRON
ajfa-10198	220	14	,	,	PUNCT
ajfa-10198	220	15	jt-1	jt-1	NOUN
ajfa-10198	220	16	)	)	PUNCT
ajfa-10198	221	1	+	+	CCONJ
ajfa-10198	221	2	2	2	NUM
ajfa-10198	221	3	(	(	PUNCT
ajfa-10198	221	4	∆	∆	X
ajfa-10198	221	5	,	,	PUNCT
ajfa-10198	221	6	−	−	PROPN
ajfa-10198	221	7	∆	∆	PROPN
ajfa-10198	221	8	,	,	PUNCT
ajfa-10198	221	9	)	)	PUNCT
ajfa-10198	221	10	/	/	SYM
ajfa-10198	221	11	,	,	PUNCT
ajfa-10198	221	12	+	+	SYM
ajfa-10198	221	13	3(ppej	3(ppej	NUM
ajfa-10198	221	14	,	,	PUNCT
ajfa-10198	221	15	t	t	PROPN
ajfa-10198	221	16	/	/	SYM
ajfa-10198	221	17	aj	aj	PROPN
ajfa-10198	221	18	,	,	PUNCT
ajfa-10198	221	19	t-1	t-1	PROPN
ajfa-10198	221	20	)	)	PUNCT
ajfa-10198	221	21	+	+	CCONJ
ajfa-10198	221	22	ej	ej	PROPN
ajfa-10198	221	23	,	,	PUNCT
ajfa-10198	221	24	t	t	PROPN
ajfa-10198	221	25	(	(	PUNCT
ajfa-10198	221	26	3	3	NUM
ajfa-10198	221	27	)	)	PUNCT
ajfa-10198	221	28	then	then	ADV
ajfa-10198	221	29	the	the	DET
ajfa-10198	221	30	discretional	discretional	ADJ
ajfa-10198	221	31	accruals	accrual	NOUN
ajfa-10198	221	32	had	have	AUX
ajfa-10198	221	33	been	be	AUX
ajfa-10198	221	34	computed	compute	VERB
ajfa-10198	221	35	using	use	VERB
ajfa-10198	221	36	the	the	DET
ajfa-10198	221	37	following	follow	VERB
ajfa-10198	221	38	relation	relation	NOUN
ajfa-10198	221	39	:	:	PUNCT
ajfa-10198	221	40	|dacі	|dacі	PROPN
ajfa-10198	221	41	,	,	PUNCT
ajfa-10198	221	42	t/	t/	PROPN
ajfa-10198	221	43	aі	aі	ADP
ajfa-10198	221	44	,	,	PUNCT
ajfa-10198	221	45	t-1|	t-1|	NOUN
ajfa-10198	221	46	=	=	SYM
ajfa-10198	221	47	|tacі	|tacі	X
ajfa-10198	221	48	,	,	PUNCT
ajfa-10198	221	49	t	t	PROPN
ajfa-10198	221	50	/	/	SYM
ajfa-10198	221	51	aіt-1	aіt-1	NUM
ajfa-10198	221	52	–	–	PUNCT
ajfa-10198	221	53	ndacі	ndacі	PROPN
ajfa-10198	221	54	,	,	PUNCT
ajfa-10198	221	55	t	t	PROPN
ajfa-10198	221	56	/aі	/aі	PROPN
ajfa-10198	221	57	,	,	PUNCT
ajfa-10198	221	58	t-1	t-1	PROPN
ajfa-10198	221	59	|	|	ADV
ajfa-10198	221	60	(	(	PUNCT
ajfa-10198	221	61	4	4	X
ajfa-10198	221	62	)	)	PUNCT
ajfa-10198	221	63	asian	asian	ADJ
ajfa-10198	221	64	journal	journal	NOUN
ajfa-10198	221	65	of	of	ADP
ajfa-10198	221	66	finance	finance	PROPN
ajfa-10198	221	67	&	&	CCONJ
ajfa-10198	221	68	accounting	accounting	PROPN
ajfa-10198	221	69	issn	issn	PROPN
ajfa-10198	221	70	1946	1946	NUM
ajfa-10198	221	71	-	-	PUNCT
ajfa-10198	221	72	052x	052x	PROPN
ajfa-10198	221	73	2016	2016	NUM
ajfa-10198	221	74	,	,	PUNCT
ajfa-10198	221	75	vol	vol	NOUN
ajfa-10198	221	76	.	.	PROPN
ajfa-10198	221	77	8	8	NUM
ajfa-10198	221	78	,	,	PUNCT
ajfa-10198	221	79	no	no	INTJ
ajfa-10198	221	80	.	.	NOUN
ajfa-10198	221	81	2	2	NUM
ajfa-10198	221	82	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-10198	221	83	184	184	NUM
ajfa-10198	221	84	where	where	SCONJ
ajfa-10198	221	85	dacj	dacj	PROPN
ajfa-10198	221	86	,	,	PUNCT
ajfa-10198	221	87	t	t	PROPN
ajfa-10198	221	88	/	/	SYM
ajfa-10198	221	89	ai	ai	PROPN
ajfa-10198	221	90	,	,	PUNCT
ajfa-10198	221	91	t-1	t-1	PROPN
ajfa-10198	221	92	refers	refer	VERB
ajfa-10198	221	93	to	to	ADP
ajfa-10198	221	94	discretional	discretional	ADJ
ajfa-10198	221	95	accruals	accrual	NOUN
ajfa-10198	221	96	to	to	ADP
ajfa-10198	221	97	prior	prior	ADJ
ajfa-10198	221	98	assets	asset	NOUN
ajfa-10198	221	99	of	of	ADP
ajfa-10198	221	100	firm	firm	ADJ
ajfa-10198	221	101	j	j	PROPN
ajfa-10198	221	102	in	in	ADP
ajfa-10198	221	103	year	year	NOUN
ajfa-10198	221	104	t.	t.	PROPN
ajfa-10198	221	105	next	next	ADV
ajfa-10198	221	106	to	to	ADP
ajfa-10198	221	107	the	the	DET
ajfa-10198	221	108	computations	computation	NOUN
ajfa-10198	221	109	of	of	ADP
ajfa-10198	221	110	discretionary	discretionary	ADJ
ajfa-10198	221	111	accruals	accrual	NOUN
ajfa-10198	221	112	of	of	ADP
ajfa-10198	221	113	each	each	DET
ajfa-10198	221	114	firm	firm	NOUN
ajfa-10198	221	115	for	for	ADP
ajfa-10198	221	116	4	4	NUM
ajfa-10198	221	117	years	year	NOUN
ajfa-10198	221	118	,	,	PUNCT
ajfa-10198	221	119	the	the	DET
ajfa-10198	221	120	absolute	absolute	ADJ
ajfa-10198	221	121	value	value	NOUN
ajfa-10198	221	122	of	of	ADP
ajfa-10198	221	123	discretional	discretional	ADJ
ajfa-10198	221	124	accruals	accrual	NOUN
ajfa-10198	221	125	and	and	CCONJ
ajfa-10198	221	126	the	the	DET
ajfa-10198	221	127	average	average	NOUN
ajfa-10198	221	128	of	of	ADP
ajfa-10198	221	129	this	this	DET
ajfa-10198	221	130	value	value	NOUN
ajfa-10198	221	131	were	be	AUX
ajfa-10198	221	132	computed	compute	VERB
ajfa-10198	221	133	for	for	ADP
ajfa-10198	221	134	each	each	DET
ajfa-10198	221	135	firm	firm	NOUN
ajfa-10198	221	136	along	along	ADP
ajfa-10198	221	137	the	the	DET
ajfa-10198	221	138	period	period	NOUN
ajfa-10198	221	139	of	of	ADP
ajfa-10198	221	140	the	the	DET
ajfa-10198	221	141	study	study	NOUN
ajfa-10198	221	142	.	.	PUNCT
ajfa-10198	222	1	to	to	PART
ajfa-10198	222	2	determine	determine	VERB
ajfa-10198	222	3	whether	whether	SCONJ
ajfa-10198	222	4	each	each	PRON
ajfa-10198	222	5	included	include	VERB
ajfa-10198	222	6	firm	firm	NOUN
ajfa-10198	222	7	in	in	ADP
ajfa-10198	222	8	the	the	DET
ajfa-10198	222	9	sample	sample	NOUN
ajfa-10198	222	10	exercised	exercise	VERB
ajfa-10198	222	11	earnings	earning	NOUN
ajfa-10198	222	12	management	management	NOUN
ajfa-10198	222	13	,	,	PUNCT
ajfa-10198	222	14	the	the	DET
ajfa-10198	222	15	absolute	absolute	ADJ
ajfa-10198	222	16	value	value	NOUN
ajfa-10198	222	17	of	of	ADP
ajfa-10198	222	18	accruals	accrual	NOUN
ajfa-10198	222	19	is	be	AUX
ajfa-10198	222	20	compared	compare	VERB
ajfa-10198	222	21	with	with	ADP
ajfa-10198	222	22	average	average	NOUN
ajfa-10198	222	23	of	of	ADP
ajfa-10198	222	24	these	these	DET
ajfa-10198	222	25	accruals	accrual	NOUN
ajfa-10198	222	26	,	,	PUNCT
ajfa-10198	222	27	so	so	CCONJ
ajfa-10198	222	28	when	when	SCONJ
ajfa-10198	222	29	the	the	DET
ajfa-10198	222	30	absolute	absolute	ADJ
ajfa-10198	222	31	value	value	NOUN
ajfa-10198	222	32	of	of	ADP
ajfa-10198	222	33	the	the	DET
ajfa-10198	222	34	firm	firm	NOUN
ajfa-10198	222	35	’s	’s	PART
ajfa-10198	222	36	accruals	accrual	NOUN
ajfa-10198	222	37	is	be	AUX
ajfa-10198	222	38	above	above	ADP
ajfa-10198	222	39	the	the	DET
ajfa-10198	222	40	average	average	NOUN
ajfa-10198	222	41	,	,	PUNCT
ajfa-10198	222	42	this	this	PRON
ajfa-10198	222	43	means	mean	VERB
ajfa-10198	222	44	that	that	SCONJ
ajfa-10198	222	45	the	the	DET
ajfa-10198	222	46	firm	firm	NOUN
ajfa-10198	222	47	exercised	exercise	VERB
ajfa-10198	222	48	the	the	DET
ajfa-10198	222	49	phenomenon	phenomenon	NOUN
ajfa-10198	222	50	of	of	ADP
ajfa-10198	222	51	earnings	earning	NOUN
ajfa-10198	222	52	management	management	NOUN
ajfa-10198	222	53	,	,	PUNCT
ajfa-10198	222	54	and	and	CCONJ
ajfa-10198	222	55	given	give	VERB
ajfa-10198	222	56	number	number	NOUN
ajfa-10198	222	57	1	1	NUM
ajfa-10198	222	58	as	as	ADP
ajfa-10198	222	59	a	a	DET
ajfa-10198	222	60	factious	factious	ADJ
ajfa-10198	222	61	,	,	PUNCT
ajfa-10198	222	62	while	while	SCONJ
ajfa-10198	222	63	it	it	PRON
ajfa-10198	222	64	is	be	AUX
ajfa-10198	222	65	given	give	VERB
ajfa-10198	222	66	0	0	NUM
ajfa-10198	222	67	,	,	PUNCT
ajfa-10198	222	68	when	when	SCONJ
ajfa-10198	222	69	the	the	DET
ajfa-10198	222	70	absolute	absolute	ADJ
ajfa-10198	222	71	value	value	NOUN
ajfa-10198	222	72	of	of	ADP
ajfa-10198	222	73	accruals	accrual	NOUN
ajfa-10198	222	74	is	be	AUX
ajfa-10198	222	75	less	less	ADJ
ajfa-10198	222	76	than	than	ADP
ajfa-10198	222	77	the	the	DET
ajfa-10198	222	78	average	average	NOUN
ajfa-10198	222	79	of	of	ADP
ajfa-10198	222	80	its	its	PRON
ajfa-10198	222	81	discretional	discretional	ADJ
ajfa-10198	222	82	accruals	accrual	NOUN
ajfa-10198	222	83	.	.	PUNCT
ajfa-10198	223	1	the	the	DET
ajfa-10198	223	2	single	single	ADJ
ajfa-10198	223	3	independent	independent	ADJ
ajfa-10198	223	4	variable	variable	NOUN
ajfa-10198	223	5	of	of	ADP
ajfa-10198	223	6	the	the	DET
ajfa-10198	223	7	study	study	NOUN
ajfa-10198	223	8	is	be	AUX
ajfa-10198	223	9	capital	capital	NOUN
ajfa-10198	223	10	structure	structure	NOUN
ajfa-10198	223	11	.	.	PUNCT
ajfa-10198	224	1	debt	debt	NOUN
ajfa-10198	224	2	ratio	ratio	NOUN
ajfa-10198	224	3	is	be	AUX
ajfa-10198	224	4	used	use	VERB
ajfa-10198	224	5	to	to	PART
ajfa-10198	224	6	measure	measure	VERB
ajfa-10198	224	7	the	the	DET
ajfa-10198	224	8	capital	capital	NOUN
ajfa-10198	224	9	structure	structure	NOUN
ajfa-10198	224	10	of	of	ADP
ajfa-10198	224	11	firms	firm	NOUN
ajfa-10198	224	12	,	,	PUNCT
ajfa-10198	224	13	where	where	SCONJ
ajfa-10198	224	14	debt	debt	NOUN
ajfa-10198	224	15	ratio	ratio	NOUN
ajfa-10198	224	16	is	be	AUX
ajfa-10198	224	17	the	the	DET
ajfa-10198	224	18	relation	relation	NOUN
ajfa-10198	224	19	of	of	ADP
ajfa-10198	224	20	total	total	ADJ
ajfa-10198	224	21	debts	debt	NOUN
ajfa-10198	224	22	to	to	ADP
ajfa-10198	224	23	total	total	ADJ
ajfa-10198	224	24	assets	asset	NOUN
ajfa-10198	224	25	.	.	PUNCT
ajfa-10198	225	1	therefore	therefore	ADV
ajfa-10198	225	2	,	,	PUNCT
ajfa-10198	225	3	the	the	DET
ajfa-10198	225	4	following	follow	VERB
ajfa-10198	225	5	regression	regression	NOUN
ajfa-10198	225	6	method	method	NOUN
ajfa-10198	225	7	is	be	AUX
ajfa-10198	225	8	used	use	VERB
ajfa-10198	225	9	as	as	ADP
ajfa-10198	225	10	the	the	DET
ajfa-10198	225	11	model	model	NOUN
ajfa-10198	225	12	of	of	ADP
ajfa-10198	225	13	the	the	DET
ajfa-10198	225	14	study	study	NOUN
ajfa-10198	225	15	.	.	PUNCT
ajfa-10198	226	1	em	em	PRON
ajfa-10198	226	2	=	=	PUNCT
ajfa-10198	227	1	a	a	DET
ajfa-10198	227	2	+	+	NUM
ajfa-10198	227	3	bdt	bdt	NOUN
ajfa-10198	227	4	+	+	CCONJ
ajfa-10198	227	5	e	e	X
ajfa-10198	227	6	(	(	PUNCT
ajfa-10198	227	7	5	5	NUM
ajfa-10198	227	8	)	)	PUNCT
ajfa-10198	227	9	em	em	PRON
ajfa-10198	227	10	:	:	PUNCT
ajfa-10198	227	11	refers	refer	VERB
ajfa-10198	227	12	to	to	ADP
ajfa-10198	227	13	the	the	DET
ajfa-10198	227	14	phenomenon	phenomenon	NOUN
ajfa-10198	227	15	of	of	ADP
ajfa-10198	227	16	earnings	earning	NOUN
ajfa-10198	227	17	management	management	NOUN
ajfa-10198	227	18	dt	dt	PROPN
ajfa-10198	227	19	:	:	PUNCT
ajfa-10198	227	20	refers	refer	VERB
ajfa-10198	227	21	to	to	ADP
ajfa-10198	227	22	debt	debt	NOUN
ajfa-10198	227	23	ratio	ratio	NOUN
ajfa-10198	227	24	a	a	DET
ajfa-10198	227	25	:	:	PUNCT
ajfa-10198	227	26	constant	constant	ADJ
ajfa-10198	227	27	represent	represent	VERB
ajfa-10198	227	28	the	the	DET
ajfa-10198	227	29	value	value	NOUN
ajfa-10198	227	30	of	of	ADP
ajfa-10198	227	31	earnings	earning	NOUN
ajfa-10198	227	32	management	management	NOUN
ajfa-10198	227	33	when	when	SCONJ
ajfa-10198	227	34	debt	debt	NOUN
ajfa-10198	227	35	ratio	ratio	NOUN
ajfa-10198	227	36	equals	equal	VERB
ajfa-10198	227	37	zero	zero	NUM
ajfa-10198	227	38	.	.	PUNCT
ajfa-10198	228	1	b.	b.	PROPN
ajfa-10198	228	2	represents	represent	VERB
ajfa-10198	228	3	the	the	DET
ajfa-10198	228	4	slope	slope	NOUN
ajfa-10198	228	5	of	of	ADP
ajfa-10198	228	6	debt	debt	NOUN
ajfa-10198	228	7	ratio	ratio	NOUN
ajfa-10198	228	8	on	on	ADP
ajfa-10198	228	9	discretionary	discretionary	ADJ
ajfa-10198	228	10	accruals	accrual	NOUN
ajfa-10198	228	11	or	or	CCONJ
ajfa-10198	228	12	the	the	DET
ajfa-10198	228	13	phenomenon	phenomenon	NOUN
ajfa-10198	228	14	of	of	ADP
ajfa-10198	228	15	earnings	earning	NOUN
ajfa-10198	228	16	management	management	NOUN
ajfa-10198	228	17	.	.	PUNCT
ajfa-10198	229	1	e	e	X
ajfa-10198	229	2	:	:	PUNCT
ajfa-10198	229	3	the	the	DET
ajfa-10198	229	4	standard	standard	ADJ
ajfa-10198	229	5	error	error	NOUN
ajfa-10198	229	6	of	of	ADP
ajfa-10198	229	7	the	the	DET
ajfa-10198	229	8	model	model	NOUN
ajfa-10198	229	9	.	.	PUNCT
ajfa-10198	230	1	the	the	DET
ajfa-10198	230	2	binomial	binomial	ADJ
ajfa-10198	230	3	distribution	distribution	NOUN
ajfa-10198	230	4	method	method	NOUN
ajfa-10198	230	5	is	be	AUX
ajfa-10198	230	6	used	use	VERB
ajfa-10198	230	7	to	to	PART
ajfa-10198	230	8	analyze	analyze	VERB
ajfa-10198	230	9	the	the	DET
ajfa-10198	230	10	first	first	ADJ
ajfa-10198	230	11	hypotheses	hypothesis	NOUN
ajfa-10198	230	12	which	which	PRON
ajfa-10198	230	13	hypothesized	hypothesize	VERB
ajfa-10198	230	14	that	that	SCONJ
ajfa-10198	230	15	the	the	DET
ajfa-10198	230	16	listed	list	VERB
ajfa-10198	230	17	firms	firm	NOUN
ajfa-10198	230	18	in	in	ADP
ajfa-10198	230	19	adx	adx	PROPN
ajfa-10198	230	20	exercise	exercise	VERB
ajfa-10198	230	21	the	the	DET
ajfa-10198	230	22	phenomenon	phenomenon	NOUN
ajfa-10198	230	23	of	of	ADP
ajfa-10198	230	24	earnings	earning	NOUN
ajfa-10198	230	25	management	management	NOUN
ajfa-10198	230	26	,	,	PUNCT
ajfa-10198	230	27	whereas	whereas	SCONJ
ajfa-10198	230	28	the	the	DET
ajfa-10198	230	29	simple	simple	ADJ
ajfa-10198	230	30	linear	linear	ADJ
ajfa-10198	230	31	regression	regression	NOUN
ajfa-10198	230	32	method	method	NOUN
ajfa-10198	230	33	is	be	AUX
ajfa-10198	230	34	used	use	VERB
ajfa-10198	230	35	to	to	PART
ajfa-10198	230	36	test	test	VERB
ajfa-10198	230	37	the	the	DET
ajfa-10198	230	38	second	second	ADJ
ajfa-10198	230	39	hypothesis	hypothesis	NOUN
ajfa-10198	230	40	regarding	regard	VERB
ajfa-10198	230	41	whether	whether	SCONJ
ajfa-10198	230	42	the	the	DET
ajfa-10198	230	43	capital	capital	NOUN
ajfa-10198	230	44	structure	structure	NOUN
ajfa-10198	230	45	of	of	ADP
ajfa-10198	230	46	listed	list	VERB
ajfa-10198	230	47	firms	firm	NOUN
ajfa-10198	230	48	in	in	ADP
ajfa-10198	230	49	adx	adx	PROPN
ajfa-10198	230	50	affects	affect	VERB
ajfa-10198	230	51	the	the	DET
ajfa-10198	230	52	practice	practice	NOUN
ajfa-10198	230	53	of	of	ADP
ajfa-10198	230	54	earnings	earning	NOUN
ajfa-10198	230	55	management	management	NOUN
ajfa-10198	230	56	phenomenon	phenomenon	NOUN
ajfa-10198	230	57	.	.	PUNCT
ajfa-10198	231	1	a	a	DET
ajfa-10198	231	2	95	95	NUM
ajfa-10198	231	3	percent	percent	NOUN
ajfa-10198	231	4	level	level	NOUN
ajfa-10198	231	5	of	of	ADP
ajfa-10198	231	6	confidence	confidence	NOUN
ajfa-10198	231	7	(	(	PUNCT
ajfa-10198	231	8	sig	sig	NOUN
ajfa-10198	231	9	=	=	NOUN
ajfa-10198	231	10	0.05	0.05	NUM
ajfa-10198	231	11	)	)	PUNCT
ajfa-10198	231	12	is	be	AUX
ajfa-10198	231	13	used	use	VERB
ajfa-10198	231	14	for	for	ADP
ajfa-10198	231	15	the	the	DET
ajfa-10198	231	16	decision	decision	NOUN
ajfa-10198	231	17	rule	rule	NOUN
ajfa-10198	231	18	of	of	ADP
ajfa-10198	231	19	accepting	accept	VERB
ajfa-10198	231	20	or	or	CCONJ
ajfa-10198	231	21	rejecting	reject	VERB
ajfa-10198	231	22	the	the	DET
ajfa-10198	231	23	null	null	ADJ
ajfa-10198	231	24	hypotheses	hypothesis	NOUN
ajfa-10198	231	25	.	.	PUNCT
ajfa-10198	232	1	5	5	X
ajfa-10198	232	2	.	.	NOUN
ajfa-10198	232	3	results	result	NOUN
ajfa-10198	232	4	and	and	CCONJ
ajfa-10198	232	5	analysis	analysis	NOUN
ajfa-10198	232	6	5.1	5.1	NUM
ajfa-10198	232	7	the	the	DET
ajfa-10198	232	8	first	first	ADJ
ajfa-10198	232	9	hypothesis	hypothesis	NOUN
ajfa-10198	232	10	applying	apply	VERB
ajfa-10198	232	11	the	the	DET
ajfa-10198	232	12	steps	step	NOUN
ajfa-10198	232	13	of	of	ADP
ajfa-10198	232	14	finding	find	VERB
ajfa-10198	232	15	the	the	DET
ajfa-10198	232	16	discretional	discretional	ADJ
ajfa-10198	232	17	accruals	accrual	NOUN
ajfa-10198	232	18	,	,	PUNCT
ajfa-10198	232	19	table	table	NOUN
ajfa-10198	232	20	(	(	PUNCT
ajfa-10198	232	21	2	2	NUM
ajfa-10198	232	22	)	)	PUNCT
ajfa-10198	232	23	shows	show	VERB
ajfa-10198	232	24	the	the	DET
ajfa-10198	232	25	average	average	NOUN
ajfa-10198	232	26	as	as	ADP
ajfa-10198	232	27	a	a	DET
ajfa-10198	232	28	good	good	ADJ
ajfa-10198	232	29	central	central	ADJ
ajfa-10198	232	30	tendency	tendency	NOUN
ajfa-10198	232	31	measure	measure	NOUN
ajfa-10198	232	32	,	,	PUNCT
ajfa-10198	232	33	the	the	DET
ajfa-10198	232	34	standard	standard	ADJ
ajfa-10198	232	35	deviation	deviation	NOUN
ajfa-10198	232	36	as	as	ADP
ajfa-10198	232	37	a	a	DET
ajfa-10198	232	38	good	good	ADJ
ajfa-10198	232	39	measure	measure	NOUN
ajfa-10198	232	40	of	of	ADP
ajfa-10198	232	41	variation	variation	NOUN
ajfa-10198	232	42	,	,	PUNCT
ajfa-10198	232	43	the	the	DET
ajfa-10198	232	44	minimum	minimum	NOUN
ajfa-10198	232	45	value	value	NOUN
ajfa-10198	232	46	,	,	PUNCT
ajfa-10198	232	47	and	and	CCONJ
ajfa-10198	232	48	the	the	DET
ajfa-10198	232	49	maximum	maximum	ADJ
ajfa-10198	232	50	value	value	NOUN
ajfa-10198	232	51	of	of	ADP
ajfa-10198	232	52	the	the	DET
ajfa-10198	232	53	proportional	proportional	ADJ
ajfa-10198	232	54	discretionary	discretionary	ADJ
ajfa-10198	232	55	accruals	accrual	NOUN
ajfa-10198	232	56	to	to	PART
ajfa-10198	232	57	total	total	ADJ
ajfa-10198	232	58	assets	asset	NOUN
ajfa-10198	232	59	of	of	ADP
ajfa-10198	232	60	prior	prior	ADJ
ajfa-10198	232	61	year	year	NOUN
ajfa-10198	232	62	.	.	PUNCT
ajfa-10198	233	1	based	base	VERB
ajfa-10198	233	2	on	on	ADP
ajfa-10198	233	3	information	information	NOUN
ajfa-10198	233	4	appearing	appear	VERB
ajfa-10198	233	5	in	in	ADP
ajfa-10198	233	6	table	table	NOUN
ajfa-10198	233	7	(	(	PUNCT
ajfa-10198	233	8	2	2	NUM
ajfa-10198	233	9	)	)	PUNCT
ajfa-10198	233	10	,	,	PUNCT
ajfa-10198	233	11	the	the	DET
ajfa-10198	233	12	highest	high	ADJ
ajfa-10198	233	13	mean	mean	NOUN
ajfa-10198	233	14	of	of	ADP
ajfa-10198	233	15	the	the	DET
ajfa-10198	233	16	discretionary	discretionary	ADJ
ajfa-10198	233	17	accruals	accrual	NOUN
ajfa-10198	233	18	to	to	PART
ajfa-10198	233	19	total	total	VERB
ajfa-10198	233	20	prior	prior	ADJ
ajfa-10198	233	21	assets	asset	NOUN
ajfa-10198	233	22	is	be	AUX
ajfa-10198	233	23	due	due	ADJ
ajfa-10198	233	24	to	to	ADP
ajfa-10198	233	25	year	year	NOUN
ajfa-10198	233	26	2013	2013	NUM
ajfa-10198	233	27	,	,	PUNCT
ajfa-10198	233	28	whereas	whereas	SCONJ
ajfa-10198	233	29	the	the	DET
ajfa-10198	233	30	lowest	low	ADJ
ajfa-10198	233	31	one	one	NOUN
ajfa-10198	233	32	is	be	AUX
ajfa-10198	233	33	attributed	attribute	VERB
ajfa-10198	233	34	to	to	ADP
ajfa-10198	233	35	year	year	NOUN
ajfa-10198	233	36	2015	2015	NUM
ajfa-10198	233	37	.	.	PUNCT
ajfa-10198	234	1	the	the	DET
ajfa-10198	234	2	standard	standard	ADJ
ajfa-10198	234	3	deviation	deviation	NOUN
ajfa-10198	234	4	for	for	ADP
ajfa-10198	234	5	the	the	DET
ajfa-10198	234	6	year	year	NOUN
ajfa-10198	234	7	of	of	ADP
ajfa-10198	234	8	the	the	DET
ajfa-10198	234	9	highest	high	ADJ
ajfa-10198	234	10	mean	mean	NOUN
ajfa-10198	234	11	is	be	AUX
ajfa-10198	234	12	0.05734	0.05734	NUM
ajfa-10198	234	13	,	,	PUNCT
ajfa-10198	234	14	whereas	whereas	SCONJ
ajfa-10198	234	15	its	its	PRON
ajfa-10198	234	16	value	value	NOUN
ajfa-10198	234	17	for	for	ADP
ajfa-10198	234	18	the	the	DET
ajfa-10198	234	19	year	year	NOUN
ajfa-10198	234	20	of	of	ADP
ajfa-10198	234	21	the	the	DET
ajfa-10198	234	22	lowest	low	ADJ
ajfa-10198	234	23	mean	mean	NOUN
ajfa-10198	234	24	is	be	AUX
ajfa-10198	234	25	0.033	0.033	NUM
ajfa-10198	234	26	.	.	PUNCT
ajfa-10198	235	1	mean	mean	NOUN
ajfa-10198	235	2	of	of	ADP
ajfa-10198	235	3	the	the	DET
ajfa-10198	235	4	total	total	ADJ
ajfa-10198	235	5	period	period	NOUN
ajfa-10198	235	6	of	of	ADP
ajfa-10198	235	7	the	the	DET
ajfa-10198	235	8	study	study	NOUN
ajfa-10198	235	9	is	be	AUX
ajfa-10198	235	10	-0.0288	-0.0288	NOUN
ajfa-10198	235	11	at	at	ADP
ajfa-10198	235	12	a	a	DET
ajfa-10198	235	13	standard	standard	ADJ
ajfa-10198	235	14	deviation	deviation	NOUN
ajfa-10198	235	15	of	of	ADP
ajfa-10198	235	16	0.0228	0.0228	NUM
ajfa-10198	235	17	.	.	PUNCT
ajfa-10198	236	1	asian	asian	ADJ
ajfa-10198	236	2	journal	journal	PROPN
ajfa-10198	236	3	of	of	ADP
ajfa-10198	236	4	finance	finance	PROPN
ajfa-10198	236	5	&	&	CCONJ
ajfa-10198	236	6	accounting	accounting	PROPN
ajfa-10198	236	7	issn	issn	PROPN
ajfa-10198	236	8	1946	1946	NUM
ajfa-10198	236	9	-	-	PUNCT
ajfa-10198	236	10	052x	052x	PROPN
ajfa-10198	236	11	2016	2016	NUM
ajfa-10198	236	12	,	,	PUNCT
ajfa-10198	236	13	vol	vol	NOUN
ajfa-10198	236	14	.	.	PROPN
ajfa-10198	236	15	8	8	NUM
ajfa-10198	236	16	,	,	PUNCT
ajfa-10198	236	17	no	no	INTJ
ajfa-10198	236	18	.	.	NOUN
ajfa-10198	236	19	2	2	NUM
ajfa-10198	236	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	236	21	185	185	NUM
ajfa-10198	236	22	table	table	NOUN
ajfa-10198	236	23	2	2	NUM
ajfa-10198	236	24	.	.	PUNCT
ajfa-10198	236	25	discretionary	discretionary	ADJ
ajfa-10198	236	26	accruals	accrual	NOUN
ajfa-10198	236	27	to	to	PART
ajfa-10198	236	28	total	total	VERB
ajfa-10198	236	29	prior	prior	ADJ
ajfa-10198	236	30	assets	asset	NOUN
ajfa-10198	236	31	discretionary	discretionary	ADJ
ajfa-10198	236	32	accruals	accrual	NOUN
ajfa-10198	236	33	to	to	PART
ajfa-10198	236	34	total	total	VERB
ajfa-10198	236	35	prior	prior	ADJ
ajfa-10198	236	36	assets	asset	NOUN
ajfa-10198	236	37	year	year	NOUN
ajfa-10198	236	38	mean	mean	VERB
ajfa-10198	236	39	standard	standard	ADJ
ajfa-10198	236	40	deviation	deviation	NOUN
ajfa-10198	236	41	maximum	maximum	ADJ
ajfa-10198	236	42	minimum	minimum	ADJ
ajfa-10198	236	43	2012	2012	NUM
ajfa-10198	236	44	-.01999	-.01999	NOUN
ajfa-10198	236	45	0.01922	0.01922	NUM
ajfa-10198	236	46	0.01869	0.01869	NUM
ajfa-10198	236	47	-0.01922	-0.01922	NOUN
ajfa-10198	236	48	2013	2013	NUM
ajfa-10198	236	49	-0.05827	-0.05827	NOUN
ajfa-10198	236	50	0.05734	0.05734	NUM
ajfa-10198	236	51	0.03454	0.03454	NUM
ajfa-10198	236	52	-0.28340	-0.28340	NOUN
ajfa-10198	236	53	2014	2014	NUM
ajfa-10198	236	54	-0.02222	-0.02222	NOUN
ajfa-10198	236	55	0.017522	0.017522	NUM
ajfa-10198	236	56	-0.00010	-0.00010	NOUN
ajfa-10198	236	57	-0.06141	-0.06141	PROPN
ajfa-10198	236	58	2015	2015	NUM
ajfa-10198	236	59	-0.01553	-0.01553	NOUN
ajfa-10198	237	1	0.03309	0.03309	NUM
ajfa-10198	237	2	0.05023	0.05023	NUM
ajfa-10198	237	3	-0.10245	-0.10245	NOUN
ajfa-10198	237	4	along	along	ADP
ajfa-10198	237	5	the	the	DET
ajfa-10198	237	6	period	period	NOUN
ajfa-10198	237	7	of	of	ADP
ajfa-10198	237	8	the	the	DET
ajfa-10198	237	9	study	study	NOUN
ajfa-10198	237	10	-0.02880	-0.02880	PUNCT
ajfa-10198	237	11	0.02280	0.02280	NUM
ajfa-10198	237	12	0.01186	0.01186	NUM
ajfa-10198	237	13	-0.11976	-0.11976	NOUN
ajfa-10198	237	14	the	the	DET
ajfa-10198	237	15	table	table	NOUN
ajfa-10198	237	16	shows	show	VERB
ajfa-10198	237	17	the	the	DET
ajfa-10198	237	18	descriptive	descriptive	ADJ
ajfa-10198	237	19	statistics	statistic	NOUN
ajfa-10198	237	20	for	for	ADP
ajfa-10198	237	21	the	the	DET
ajfa-10198	237	22	discretionary	discretionary	ADJ
ajfa-10198	237	23	accruals	accrual	NOUN
ajfa-10198	237	24	in	in	ADP
ajfa-10198	237	25	proportion	proportion	NOUN
ajfa-10198	237	26	to	to	PART
ajfa-10198	237	27	total	total	VERB
ajfa-10198	237	28	prior	prior	ADJ
ajfa-10198	237	29	assets	asset	NOUN
ajfa-10198	237	30	the	the	DET
ajfa-10198	237	31	average	average	NOUN
ajfa-10198	237	32	for	for	ADP
ajfa-10198	237	33	each	each	DET
ajfa-10198	237	34	firm	firm	NOUN
ajfa-10198	237	35	had	have	AUX
ajfa-10198	237	36	been	be	AUX
ajfa-10198	237	37	computed	compute	VERB
ajfa-10198	237	38	,	,	PUNCT
ajfa-10198	237	39	and	and	CCONJ
ajfa-10198	237	40	when	when	SCONJ
ajfa-10198	237	41	the	the	DET
ajfa-10198	237	42	firm	firm	NOUN
ajfa-10198	237	43	has	have	VERB
ajfa-10198	237	44	accruals	accrual	NOUN
ajfa-10198	237	45	in	in	ADP
ajfa-10198	237	46	one	one	NUM
ajfa-10198	237	47	year	year	NOUN
ajfa-10198	237	48	above	above	ADP
ajfa-10198	237	49	the	the	DET
ajfa-10198	237	50	average	average	NOUN
ajfa-10198	237	51	it	it	PRON
ajfa-10198	237	52	is	be	AUX
ajfa-10198	237	53	classified	classify	VERB
ajfa-10198	237	54	as	as	ADP
ajfa-10198	237	55	a	a	DET
ajfa-10198	237	56	practitioner	practitioner	NOUN
ajfa-10198	237	57	to	to	ADP
ajfa-10198	237	58	the	the	DET
ajfa-10198	237	59	phenomenon	phenomenon	NOUN
ajfa-10198	237	60	of	of	ADP
ajfa-10198	237	61	earnings	earning	NOUN
ajfa-10198	237	62	management	management	NOUN
ajfa-10198	237	63	in	in	ADP
ajfa-10198	237	64	that	that	DET
ajfa-10198	237	65	year	year	NOUN
ajfa-10198	237	66	and	and	CCONJ
ajfa-10198	237	67	therefore	therefore	ADV
ajfa-10198	237	68	given	give	VERB
ajfa-10198	237	69	the	the	DET
ajfa-10198	237	70	number	number	NOUN
ajfa-10198	237	71	one	one	NUM
ajfa-10198	237	72	,	,	PUNCT
ajfa-10198	237	73	whereas	whereas	SCONJ
ajfa-10198	237	74	if	if	SCONJ
ajfa-10198	237	75	it	it	PRON
ajfa-10198	237	76	’s	’	VERB
ajfa-10198	237	77	accruals	accrual	NOUN
ajfa-10198	237	78	below	below	ADP
ajfa-10198	237	79	the	the	DET
ajfa-10198	237	80	mean	mean	NOUN
ajfa-10198	237	81	,	,	PUNCT
ajfa-10198	237	82	it	it	PRON
ajfa-10198	237	83	is	be	AUX
ajfa-10198	237	84	considered	consider	VERB
ajfa-10198	237	85	not	not	PART
ajfa-10198	237	86	practitioner	practitioner	NOUN
ajfa-10198	237	87	to	to	ADP
ajfa-10198	237	88	the	the	DET
ajfa-10198	237	89	phenomenon	phenomenon	NOUN
ajfa-10198	237	90	,	,	PUNCT
ajfa-10198	237	91	and	and	CCONJ
ajfa-10198	237	92	therefore	therefore	ADV
ajfa-10198	237	93	given	give	VERB
ajfa-10198	237	94	the	the	DET
ajfa-10198	237	95	number	number	NOUN
ajfa-10198	237	96	zero	zero	NUM
ajfa-10198	237	97	for	for	ADP
ajfa-10198	237	98	the	the	DET
ajfa-10198	237	99	purpose	purpose	NOUN
ajfa-10198	237	100	of	of	ADP
ajfa-10198	237	101	using	use	VERB
ajfa-10198	237	102	the	the	DET
ajfa-10198	237	103	binomial	binomial	ADJ
ajfa-10198	237	104	distribution	distribution	NOUN
ajfa-10198	237	105	test	test	NOUN
ajfa-10198	237	106	.	.	PUNCT
ajfa-10198	238	1	the	the	DET
ajfa-10198	238	2	results	result	NOUN
ajfa-10198	238	3	of	of	ADP
ajfa-10198	238	4	this	this	DET
ajfa-10198	238	5	process	process	NOUN
ajfa-10198	238	6	are	be	AUX
ajfa-10198	238	7	shown	show	VERB
ajfa-10198	238	8	in	in	ADP
ajfa-10198	238	9	table	table	NOUN
ajfa-10198	238	10	(	(	PUNCT
ajfa-10198	238	11	3	3	NUM
ajfa-10198	238	12	)	)	PUNCT
ajfa-10198	238	13	.	.	PUNCT
ajfa-10198	239	1	based	base	VERB
ajfa-10198	239	2	on	on	ADP
ajfa-10198	239	3	information	information	NOUN
ajfa-10198	239	4	appears	appear	VERB
ajfa-10198	239	5	in	in	ADP
ajfa-10198	239	6	table	table	NOUN
ajfa-10198	239	7	(	(	PUNCT
ajfa-10198	239	8	3	3	NUM
ajfa-10198	239	9	)	)	PUNCT
ajfa-10198	239	10	,	,	PUNCT
ajfa-10198	239	11	the	the	DET
ajfa-10198	239	12	least	least	ADJ
ajfa-10198	239	13	number	number	NOUN
ajfa-10198	239	14	of	of	ADP
ajfa-10198	239	15	firms	firm	NOUN
ajfa-10198	239	16	that	that	PRON
ajfa-10198	239	17	practiced	practice	VERB
ajfa-10198	239	18	earnings	earning	NOUN
ajfa-10198	239	19	management	management	NOUN
ajfa-10198	239	20	was	be	AUX
ajfa-10198	239	21	on	on	ADP
ajfa-10198	239	22	2012	2012	NUM
ajfa-10198	239	23	,	,	PUNCT
ajfa-10198	239	24	where	where	SCONJ
ajfa-10198	239	25	only	only	ADV
ajfa-10198	239	26	5	5	NUM
ajfa-10198	239	27	firms	firm	NOUN
ajfa-10198	239	28	,	,	PUNCT
ajfa-10198	239	29	or	or	CCONJ
ajfa-10198	239	30	17	17	NUM
ajfa-10198	239	31	percent	percent	NOUN
ajfa-10198	239	32	of	of	ADP
ajfa-10198	239	33	the	the	DET
ajfa-10198	239	34	total	total	ADJ
ajfa-10198	239	35	firms	firm	NOUN
ajfa-10198	239	36	included	include	VERB
ajfa-10198	239	37	in	in	ADP
ajfa-10198	239	38	the	the	DET
ajfa-10198	239	39	sample	sample	NOUN
ajfa-10198	239	40	exercised	exercise	VERB
ajfa-10198	239	41	the	the	DET
ajfa-10198	239	42	phenomenon	phenomenon	NOUN
ajfa-10198	239	43	.	.	PUNCT
ajfa-10198	240	1	in	in	ADP
ajfa-10198	240	2	opposite	opposite	ADP
ajfa-10198	240	3	the	the	DET
ajfa-10198	240	4	highest	high	ADJ
ajfa-10198	240	5	number	number	NOUN
ajfa-10198	240	6	of	of	ADP
ajfa-10198	240	7	firms	firm	NOUN
ajfa-10198	240	8	that	that	PRON
ajfa-10198	240	9	exercised	exercise	VERB
ajfa-10198	240	10	the	the	DET
ajfa-10198	240	11	phenomenon	phenomenon	NOUN
ajfa-10198	240	12	is	be	AUX
ajfa-10198	240	13	recorded	record	VERB
ajfa-10198	240	14	on	on	ADP
ajfa-10198	240	15	year	year	NOUN
ajfa-10198	240	16	2014	2014	NUM
ajfa-10198	240	17	,	,	PUNCT
ajfa-10198	240	18	where	where	SCONJ
ajfa-10198	240	19	19	19	NUM
ajfa-10198	240	20	firms	firm	NOUN
ajfa-10198	240	21	,	,	PUNCT
ajfa-10198	240	22	or	or	CCONJ
ajfa-10198	240	23	66	66	NUM
ajfa-10198	240	24	percent	percent	NOUN
ajfa-10198	240	25	of	of	ADP
ajfa-10198	240	26	the	the	DET
ajfa-10198	240	27	firms	firm	NOUN
ajfa-10198	240	28	included	include	VERB
ajfa-10198	240	29	in	in	ADP
ajfa-10198	240	30	the	the	DET
ajfa-10198	240	31	sample	sample	NOUN
ajfa-10198	240	32	exercised	exercise	VERB
ajfa-10198	240	33	earnings	earning	NOUN
ajfa-10198	240	34	management	management	NOUN
ajfa-10198	240	35	.	.	PUNCT
ajfa-10198	241	1	in	in	ADP
ajfa-10198	241	2	total	total	ADJ
ajfa-10198	241	3	,	,	PUNCT
ajfa-10198	241	4	47	47	NUM
ajfa-10198	241	5	observations	observation	NOUN
ajfa-10198	241	6	of	of	ADP
ajfa-10198	241	7	practicing	practice	VERB
ajfa-10198	241	8	earnings	earning	NOUN
ajfa-10198	241	9	management	management	NOUN
ajfa-10198	241	10	,	,	PUNCT
ajfa-10198	241	11	while	while	SCONJ
ajfa-10198	241	12	69	69	NUM
ajfa-10198	241	13	negative	negative	ADJ
ajfa-10198	241	14	observation	observation	NOUN
ajfa-10198	241	15	of	of	ADP
ajfa-10198	241	16	non	non	ADJ
ajfa-10198	241	17	-	-	ADJ
ajfa-10198	241	18	practicing	practice	VERB
ajfa-10198	241	19	earnings	earning	NOUN
ajfa-10198	241	20	management	management	NOUN
ajfa-10198	241	21	.	.	PUNCT
ajfa-10198	241	22	table	table	NOUN
ajfa-10198	241	23	3	3	NUM
ajfa-10198	241	24	.	.	PUNCT
ajfa-10198	241	25	practicing	practice	VERB
ajfa-10198	241	26	firms	firm	NOUN
ajfa-10198	241	27	of	of	ADP
ajfa-10198	241	28	earnings	earning	NOUN
ajfa-10198	241	29	management	management	NOUN
ajfa-10198	241	30	phenomenon	phenomenon	NOUN
ajfa-10198	241	31	year	year	NOUN
ajfa-10198	241	32	exercising	exercise	VERB
ajfa-10198	241	33	firms	firm	NOUN
ajfa-10198	241	34	non	non	ADJ
ajfa-10198	241	35	-	-	ADJ
ajfa-10198	241	36	exercising	exercise	VERB
ajfa-10198	241	37	firms	firm	NOUN
ajfa-10198	241	38	total	total	ADJ
ajfa-10198	241	39	proportion	proportion	NOUN
ajfa-10198	241	40	total	total	ADJ
ajfa-10198	241	41	frequencyfrequency	frequencyfrequency	NOUN
ajfa-10198	241	42	proportion	proportion	NOUN
ajfa-10198	241	43	frequency	frequency	NOUN
ajfa-10198	241	44	proportion	proportion	NOUN
ajfa-10198	241	45	2012	2012	NUM
ajfa-10198	241	46	5	5	NUM
ajfa-10198	241	47	0.17	0.17	NUM
ajfa-10198	241	48	24	24	NUM
ajfa-10198	241	49	0,83	0,83	NUM
ajfa-10198	241	50	100	100	NUM
ajfa-10198	241	51	%	%	NOUN
ajfa-10198	241	52	29	29	NUM
ajfa-10198	241	53	2013	2013	NUM
ajfa-10198	241	54	9	9	NUM
ajfa-10198	241	55	0.31	0.31	NUM
ajfa-10198	241	56	20	20	NUM
ajfa-10198	241	57	0.69	0.69	NUM
ajfa-10198	241	58	100	100	NUM
ajfa-10198	241	59	%	%	NOUN
ajfa-10198	241	60	29	29	NUM
ajfa-10198	241	61	2014	2014	NUM
ajfa-10198	241	62	19	19	NUM
ajfa-10198	241	63	0.66	0.66	NUM
ajfa-10198	241	64	10	10	NUM
ajfa-10198	241	65	0.34	0.34	NUM
ajfa-10198	241	66	100	100	NUM
ajfa-10198	241	67	%	%	NOUN
ajfa-10198	241	68	29	29	NUM
ajfa-10198	241	69	2015	2015	NUM
ajfa-10198	241	70	14	14	NUM
ajfa-10198	241	71	0.48	0.48	NUM
ajfa-10198	241	72	15	15	NUM
ajfa-10198	241	73	0.52	0.52	NUM
ajfa-10198	241	74	100	100	NUM
ajfa-10198	241	75	%	%	NOUN
ajfa-10198	241	76	29	29	NUM
ajfa-10198	241	77	total	total	NOUN
ajfa-10198	241	78	47	47	NUM
ajfa-10198	241	79	41	41	NUM
ajfa-10198	241	80	%	%	NOUN
ajfa-10198	241	81	69	69	NUM
ajfa-10198	241	82	59	59	NUM
ajfa-10198	241	83	%	%	NOUN
ajfa-10198	241	84	100	100	NUM
ajfa-10198	241	85	%	%	NOUN
ajfa-10198	241	86	116	116	NUM
ajfa-10198	241	87	the	the	DET
ajfa-10198	241	88	table	table	NOUN
ajfa-10198	241	89	shows	show	VERB
ajfa-10198	241	90	both	both	PRON
ajfa-10198	241	91	of	of	ADP
ajfa-10198	241	92	frequency	frequency	NOUN
ajfa-10198	241	93	and	and	CCONJ
ajfa-10198	241	94	proportion	proportion	NOUN
ajfa-10198	241	95	of	of	ADP
ajfa-10198	241	96	practicing	practice	VERB
ajfa-10198	241	97	and	and	CCONJ
ajfa-10198	241	98	non	non	ADJ
ajfa-10198	241	99	-	-	ADJ
ajfa-10198	241	100	practicing	practicing	ADJ
ajfa-10198	241	101	firms	firm	NOUN
ajfa-10198	241	102	to	to	ADP
ajfa-10198	241	103	the	the	DET
ajfa-10198	241	104	phenomenon	phenomenon	NOUN
ajfa-10198	241	105	of	of	ADP
ajfa-10198	241	106	earnings	earning	NOUN
ajfa-10198	241	107	management	management	NOUN
ajfa-10198	241	108	5.1.1	5.1.1	NUM
ajfa-10198	241	109	testing	test	VERB
ajfa-10198	241	110	the	the	DET
ajfa-10198	241	111	first	first	ADJ
ajfa-10198	241	112	hypothesis	hypothesis	NOUN
ajfa-10198	241	113	the	the	DET
ajfa-10198	241	114	first	first	ADJ
ajfa-10198	241	115	hypothesis	hypothesis	NOUN
ajfa-10198	241	116	of	of	ADP
ajfa-10198	241	117	the	the	DET
ajfa-10198	241	118	study	study	NOUN
ajfa-10198	241	119	assumes	assume	VERB
ajfa-10198	241	120	that	that	SCONJ
ajfa-10198	241	121	the	the	DET
ajfa-10198	241	122	listed	list	VERB
ajfa-10198	241	123	firms	firm	NOUN
ajfa-10198	241	124	in	in	ADP
ajfa-10198	241	125	adx	adx	PROPN
ajfa-10198	241	126	do	do	AUX
ajfa-10198	241	127	not	not	PART
ajfa-10198	241	128	practice	practice	VERB
ajfa-10198	241	129	the	the	DET
ajfa-10198	241	130	phenomenon	phenomenon	NOUN
ajfa-10198	241	131	of	of	ADP
ajfa-10198	241	132	earnings	earning	NOUN
ajfa-10198	241	133	management	management	NOUN
ajfa-10198	241	134	.	.	PUNCT
ajfa-10198	242	1	the	the	DET
ajfa-10198	242	2	hypothesis	hypothesis	NOUN
ajfa-10198	242	3	is	be	AUX
ajfa-10198	242	4	represented	represent	VERB
ajfa-10198	242	5	again	again	ADV
ajfa-10198	242	6	as	as	SCONJ
ajfa-10198	242	7	follows	follow	VERB
ajfa-10198	242	8	:	:	PUNCT
ajfa-10198	242	9	asian	asian	ADJ
ajfa-10198	242	10	journal	journal	NOUN
ajfa-10198	242	11	of	of	ADP
ajfa-10198	242	12	finance	finance	PROPN
ajfa-10198	242	13	&	&	CCONJ
ajfa-10198	242	14	accounting	accounting	PROPN
ajfa-10198	242	15	issn	issn	PROPN
ajfa-10198	242	16	1946	1946	NUM
ajfa-10198	242	17	-	-	PUNCT
ajfa-10198	242	18	052x	052x	PROPN
ajfa-10198	242	19	2016	2016	NUM
ajfa-10198	242	20	,	,	PUNCT
ajfa-10198	242	21	vol	vol	NOUN
ajfa-10198	242	22	.	.	PROPN
ajfa-10198	242	23	8	8	NUM
ajfa-10198	242	24	,	,	PUNCT
ajfa-10198	242	25	no	no	INTJ
ajfa-10198	242	26	.	.	NOUN
ajfa-10198	242	27	2	2	NUM
ajfa-10198	242	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	242	29	186	186	NUM
ajfa-10198	242	30	ho1	ho1	NOUN
ajfa-10198	242	31	:	:	PUNCT
ajfa-10198	242	32	listed	list	VERB
ajfa-10198	242	33	firms	firm	NOUN
ajfa-10198	242	34	in	in	ADP
ajfa-10198	242	35	abu	abu	PROPN
ajfa-10198	242	36	dhabi	dhabi	PROPN
ajfa-10198	242	37	securities	securities	PROPN
ajfa-10198	242	38	exchange	exchange	PROPN
ajfa-10198	242	39	do	do	AUX
ajfa-10198	242	40	not	not	PART
ajfa-10198	242	41	exercise	exercise	VERB
ajfa-10198	242	42	the	the	DET
ajfa-10198	242	43	phenomenon	phenomenon	NOUN
ajfa-10198	242	44	of	of	ADP
ajfa-10198	242	45	earnings	earning	NOUN
ajfa-10198	242	46	management	management	NOUN
ajfa-10198	242	47	.	.	PUNCT
ajfa-10198	243	1	the	the	DET
ajfa-10198	243	2	binomial	binomial	ADJ
ajfa-10198	243	3	distribution	distribution	NOUN
ajfa-10198	243	4	test	test	NOUN
ajfa-10198	243	5	had	have	AUX
ajfa-10198	243	6	been	be	AUX
ajfa-10198	243	7	used	use	VERB
ajfa-10198	243	8	to	to	PART
ajfa-10198	243	9	test	test	VERB
ajfa-10198	243	10	the	the	DET
ajfa-10198	243	11	first	first	ADJ
ajfa-10198	243	12	hypothesis	hypothesis	NOUN
ajfa-10198	243	13	,	,	PUNCT
ajfa-10198	243	14	since	since	SCONJ
ajfa-10198	243	15	a	a	DET
ajfa-10198	243	16	firm	firm	ADJ
ajfa-10198	243	17	practices	practice	NOUN
ajfa-10198	243	18	or	or	CCONJ
ajfa-10198	243	19	does	do	AUX
ajfa-10198	243	20	not	not	PART
ajfa-10198	243	21	practice	practice	VERB
ajfa-10198	243	22	the	the	DET
ajfa-10198	243	23	phenomenon	phenomenon	NOUN
ajfa-10198	243	24	and	and	CCONJ
ajfa-10198	243	25	no	no	DET
ajfa-10198	243	26	third	third	ADJ
ajfa-10198	243	27	possible	possible	ADJ
ajfa-10198	243	28	option	option	NOUN
ajfa-10198	243	29	is	be	AUX
ajfa-10198	243	30	available	available	ADJ
ajfa-10198	243	31	.	.	PUNCT
ajfa-10198	244	1	the	the	DET
ajfa-10198	244	2	hypothesis	hypothesis	NOUN
ajfa-10198	244	3	is	be	AUX
ajfa-10198	244	4	tested	test	VERB
ajfa-10198	244	5	at	at	ADP
ajfa-10198	244	6	95	95	NUM
ajfa-10198	244	7	percent	percent	NOUN
ajfa-10198	244	8	level	level	NOUN
ajfa-10198	244	9	of	of	ADP
ajfa-10198	244	10	confidence	confidence	NOUN
ajfa-10198	244	11	.	.	PUNCT
ajfa-10198	245	1	the	the	DET
ajfa-10198	245	2	analysis	analysis	NOUN
ajfa-10198	245	3	shows	show	VERB
ajfa-10198	245	4	that	that	SCONJ
ajfa-10198	245	5	47	47	NUM
ajfa-10198	245	6	out	out	ADP
ajfa-10198	245	7	of	of	ADP
ajfa-10198	245	8	116	116	NUM
ajfa-10198	245	9	observations	observation	NOUN
ajfa-10198	245	10	were	be	AUX
ajfa-10198	245	11	positive	positive	ADJ
ajfa-10198	245	12	or	or	CCONJ
ajfa-10198	245	13	exercising	exercise	VERB
ajfa-10198	245	14	,	,	PUNCT
ajfa-10198	245	15	which	which	PRON
ajfa-10198	245	16	represents	represent	VERB
ajfa-10198	245	17	41	41	NUM
ajfa-10198	245	18	percent	percent	NOUN
ajfa-10198	245	19	out	out	ADP
ajfa-10198	245	20	of	of	ADP
ajfa-10198	245	21	116	116	NUM
ajfa-10198	245	22	total	total	ADJ
ajfa-10198	245	23	observations	observation	NOUN
ajfa-10198	245	24	,	,	PUNCT
ajfa-10198	245	25	whereas	whereas	SCONJ
ajfa-10198	245	26	69	69	NUM
ajfa-10198	245	27	observations	observation	NOUN
ajfa-10198	245	28	are	be	AUX
ajfa-10198	245	29	negative	negative	ADJ
ajfa-10198	245	30	observations	observation	NOUN
ajfa-10198	245	31	or	or	CCONJ
ajfa-10198	245	32	not	not	PART
ajfa-10198	245	33	exercising	exercise	VERB
ajfa-10198	245	34	,	,	PUNCT
ajfa-10198	245	35	or	or	CCONJ
ajfa-10198	245	36	59	59	NUM
ajfa-10198	245	37	percent	percent	NOUN
ajfa-10198	245	38	of	of	ADP
ajfa-10198	245	39	the	the	DET
ajfa-10198	245	40	total	total	ADJ
ajfa-10198	245	41	number	number	NOUN
ajfa-10198	245	42	of	of	ADP
ajfa-10198	245	43	observations	observation	NOUN
ajfa-10198	245	44	.	.	PUNCT
ajfa-10198	246	1	the	the	DET
ajfa-10198	246	2	p	p	NOUN
ajfa-10198	246	3	-	-	PUNCT
ajfa-10198	246	4	value	value	NOUN
ajfa-10198	246	5	(	(	PUNCT
ajfa-10198	246	6	exact	exact	NOUN
ajfa-10198	246	7	-	-	PUNCT
ajfa-10198	246	8	sig	sig	NOUN
ajfa-10198	246	9	)	)	PUNCT
ajfa-10198	246	10	is	be	AUX
ajfa-10198	246	11	exactly	exactly	ADV
ajfa-10198	246	12	0.05	0.05	NUM
ajfa-10198	246	13	.	.	PUNCT
ajfa-10198	247	1	because	because	SCONJ
ajfa-10198	247	2	the	the	DET
ajfa-10198	247	3	computed	computed	ADJ
ajfa-10198	247	4	p	p	NOUN
ajfa-10198	247	5	-	-	PUNCT
ajfa-10198	247	6	value	value	NOUN
ajfa-10198	247	7	exceeds	exceed	VERB
ajfa-10198	247	8	the	the	DET
ajfa-10198	247	9	tabulated	tabulate	VERB
ajfa-10198	247	10	one	one	NUM
ajfa-10198	247	11	,	,	PUNCT
ajfa-10198	247	12	the	the	DET
ajfa-10198	247	13	null	null	ADJ
ajfa-10198	247	14	hypotheses	hypothesis	NOUN
ajfa-10198	247	15	is	be	AUX
ajfa-10198	247	16	rejected	reject	VERB
ajfa-10198	247	17	,	,	PUNCT
ajfa-10198	247	18	while	while	SCONJ
ajfa-10198	247	19	instead	instead	ADV
ajfa-10198	247	20	the	the	DET
ajfa-10198	247	21	alternative	alternative	ADJ
ajfa-10198	247	22	one	one	NOUN
ajfa-10198	247	23	is	be	AUX
ajfa-10198	247	24	accepted	accept	VERB
ajfa-10198	247	25	,	,	PUNCT
ajfa-10198	247	26	which	which	PRON
ajfa-10198	247	27	states	state	VERB
ajfa-10198	247	28	that	that	SCONJ
ajfa-10198	247	29	listed	list	VERB
ajfa-10198	247	30	firms	firm	NOUN
ajfa-10198	247	31	in	in	ADP
ajfa-10198	247	32	adx	adx	PROPN
ajfa-10198	247	33	practice	practice	VERB
ajfa-10198	247	34	the	the	DET
ajfa-10198	247	35	phenomenon	phenomenon	NOUN
ajfa-10198	247	36	of	of	ADP
ajfa-10198	247	37	earnings	earning	NOUN
ajfa-10198	247	38	management	management	NOUN
ajfa-10198	247	39	.	.	PUNCT
ajfa-10198	248	1	in	in	ADP
ajfa-10198	248	2	other	other	ADJ
ajfa-10198	248	3	words	word	NOUN
ajfa-10198	248	4	,	,	PUNCT
ajfa-10198	248	5	the	the	DET
ajfa-10198	248	6	test	test	NOUN
ajfa-10198	248	7	of	of	ADP
ajfa-10198	248	8	the	the	DET
ajfa-10198	248	9	hypothesis	hypothesis	NOUN
ajfa-10198	248	10	approves	approve	VERB
ajfa-10198	248	11	the	the	DET
ajfa-10198	248	12	practice	practice	NOUN
ajfa-10198	248	13	of	of	ADP
ajfa-10198	248	14	earnings	earning	NOUN
ajfa-10198	248	15	management	management	NOUN
ajfa-10198	248	16	phenomenon	phenomenon	NOUN
ajfa-10198	248	17	by	by	ADP
ajfa-10198	248	18	some	some	DET
ajfa-10198	248	19	listed	list	VERB
ajfa-10198	248	20	firms	firm	NOUN
ajfa-10198	248	21	in	in	ADP
ajfa-10198	248	22	adx	adx	PROPN
ajfa-10198	248	23	.	.	PUNCT
ajfa-10198	248	24	table	table	NOUN
ajfa-10198	248	25	(	(	PUNCT
ajfa-10198	248	26	4	4	X
ajfa-10198	248	27	)	)	PUNCT
ajfa-10198	248	28	shows	show	VERB
ajfa-10198	248	29	the	the	DET
ajfa-10198	248	30	binomial	binomial	ADJ
ajfa-10198	248	31	distribution	distribution	NOUN
ajfa-10198	248	32	results	result	NOUN
ajfa-10198	248	33	of	of	ADP
ajfa-10198	248	34	analysis	analysis	NOUN
ajfa-10198	248	35	.	.	PUNCT
ajfa-10198	249	1	table	table	NOUN
ajfa-10198	249	2	4	4	NUM
ajfa-10198	249	3	.	.	PUNCT
ajfa-10198	250	1	binomial	binomial	ADJ
ajfa-10198	250	2	statistics	statistic	NOUN
ajfa-10198	250	3	hypothesis	hypothesis	NOUN
ajfa-10198	250	4	no	no	INTJ
ajfa-10198	250	5	.	.	PUNCT
ajfa-10198	250	6	of	of	ADP
ajfa-10198	250	7	firms	firm	NOUN
ajfa-10198	250	8	exercising	exercise	VERB
ajfa-10198	250	9	ear	ear	NOUN
ajfa-10198	250	10	.	.	PUNCT
ajfa-10198	251	1	management	management	NOUN
ajfa-10198	251	2	proportion	proportion	NOUN
ajfa-10198	251	3	no	no	INTJ
ajfa-10198	251	4	.	.	PUNCT
ajfa-10198	251	5	of	of	ADP
ajfa-10198	251	6	firms	firm	NOUN
ajfa-10198	251	7	not	not	PART
ajfa-10198	251	8	exercising	exercise	VERB
ajfa-10198	251	9	ear	ear	NOUN
ajfa-10198	251	10	.	.	PUNCT
ajfa-10198	252	1	management	management	NOUN
ajfa-10198	252	2	proportion	proportion	NOUN
ajfa-10198	252	3	p	p	NOUN
ajfa-10198	252	4	-	-	PUNCT
ajfa-10198	252	5	value	value	NOUN
ajfa-10198	252	6	(	(	PUNCT
ajfa-10198	252	7	sig	sig	NOUN
ajfa-10198	252	8	)	)	PUNCT
ajfa-10198	252	9	ho1	ho1	VERB
ajfa-10198	252	10	47	47	NUM
ajfa-10198	252	11	41	41	NUM
ajfa-10198	252	12	%	%	NOUN
ajfa-10198	252	13	69	69	NUM
ajfa-10198	252	14	59	59	NUM
ajfa-10198	252	15	%	%	NOUN
ajfa-10198	252	16	0.05	0.05	NUM
ajfa-10198	252	17	the	the	DET
ajfa-10198	252	18	table	table	NOUN
ajfa-10198	252	19	shows	show	VERB
ajfa-10198	252	20	the	the	DET
ajfa-10198	252	21	related	related	ADJ
ajfa-10198	252	22	statistics	statistic	NOUN
ajfa-10198	252	23	to	to	ADP
ajfa-10198	252	24	hypothesis	hypothesis	NOUN
ajfa-10198	252	25	(	(	PUNCT
ajfa-10198	252	26	1),using	1),using	NOUN
ajfa-10198	252	27	binomial	binomial	ADJ
ajfa-10198	252	28	distribution	distribution	NOUN
ajfa-10198	252	29	5.2the	5.2the	DET
ajfa-10198	252	30	second	second	ADJ
ajfa-10198	252	31	hypothesis	hypothesis	NOUN
ajfa-10198	252	32	the	the	DET
ajfa-10198	252	33	second	second	ADJ
ajfa-10198	252	34	hypothesis	hypothesis	NOUN
ajfa-10198	252	35	is	be	AUX
ajfa-10198	252	36	developed	develop	VERB
ajfa-10198	252	37	to	to	PART
ajfa-10198	252	38	examine	examine	VERB
ajfa-10198	252	39	whether	whether	SCONJ
ajfa-10198	252	40	the	the	DET
ajfa-10198	252	41	capital	capital	NOUN
ajfa-10198	252	42	structure	structure	NOUN
ajfa-10198	252	43	of	of	ADP
ajfa-10198	252	44	firms	firm	NOUN
ajfa-10198	252	45	affect	affect	VERB
ajfa-10198	252	46	the	the	DET
ajfa-10198	252	47	practices	practice	NOUN
ajfa-10198	252	48	of	of	ADP
ajfa-10198	252	49	earnings	earning	NOUN
ajfa-10198	252	50	management	management	NOUN
ajfa-10198	252	51	phenomenon	phenomenon	NOUN
ajfa-10198	252	52	.	.	PUNCT
ajfa-10198	253	1	as	as	SCONJ
ajfa-10198	253	2	mentioned	mention	VERB
ajfa-10198	253	3	above	above	ADV
ajfa-10198	253	4	,	,	PUNCT
ajfa-10198	253	5	the	the	DET
ajfa-10198	253	6	debt	debt	NOUN
ajfa-10198	253	7	ratio	ratio	NOUN
ajfa-10198	253	8	is	be	AUX
ajfa-10198	253	9	used	use	VERB
ajfa-10198	253	10	as	as	ADP
ajfa-10198	253	11	indicator	indicator	NOUN
ajfa-10198	253	12	for	for	ADP
ajfa-10198	253	13	the	the	DET
ajfa-10198	253	14	capital	capital	NOUN
ajfa-10198	253	15	structure	structure	NOUN
ajfa-10198	253	16	.	.	PUNCT
ajfa-10198	254	1	debt	debt	NOUN
ajfa-10198	254	2	ratio	ratio	NOUN
ajfa-10198	254	3	is	be	AUX
ajfa-10198	254	4	computed	compute	VERB
ajfa-10198	254	5	by	by	ADP
ajfa-10198	254	6	dividing	divide	VERB
ajfa-10198	254	7	total	total	ADJ
ajfa-10198	254	8	liabilities	liability	NOUN
ajfa-10198	254	9	by	by	ADP
ajfa-10198	254	10	total	total	ADJ
ajfa-10198	254	11	assets	asset	NOUN
ajfa-10198	254	12	.	.	PUNCT
ajfa-10198	255	1	table	table	NOUN
ajfa-10198	255	2	(	(	PUNCT
ajfa-10198	255	3	5	5	NUM
ajfa-10198	255	4	)	)	PUNCT
ajfa-10198	255	5	shows	show	VERB
ajfa-10198	255	6	the	the	DET
ajfa-10198	255	7	mean	mean	ADJ
ajfa-10198	255	8	,	,	PUNCT
ajfa-10198	255	9	standard	standard	ADJ
ajfa-10198	255	10	deviation	deviation	NOUN
ajfa-10198	255	11	,	,	PUNCT
ajfa-10198	255	12	minimum	minimum	ADJ
ajfa-10198	255	13	debt	debt	NOUN
ajfa-10198	255	14	ratio	ratio	NOUN
ajfa-10198	255	15	,	,	PUNCT
ajfa-10198	255	16	and	and	CCONJ
ajfa-10198	255	17	the	the	DET
ajfa-10198	255	18	maximum	maximum	ADJ
ajfa-10198	255	19	one	one	NUM
ajfa-10198	255	20	for	for	ADP
ajfa-10198	255	21	each	each	DET
ajfa-10198	255	22	year	year	NOUN
ajfa-10198	255	23	and	and	CCONJ
ajfa-10198	255	24	in	in	ADP
ajfa-10198	255	25	total	total	NOUN
ajfa-10198	255	26	for	for	ADP
ajfa-10198	255	27	all	all	DET
ajfa-10198	255	28	years	year	NOUN
ajfa-10198	255	29	together	together	ADV
ajfa-10198	255	30	.	.	PUNCT
ajfa-10198	256	1	based	base	VERB
ajfa-10198	256	2	on	on	ADP
ajfa-10198	256	3	the	the	DET
ajfa-10198	256	4	table	table	NOUN
ajfa-10198	256	5	,	,	PUNCT
ajfa-10198	256	6	the	the	DET
ajfa-10198	256	7	mean	mean	NOUN
ajfa-10198	256	8	of	of	ADP
ajfa-10198	256	9	debt	debt	NOUN
ajfa-10198	256	10	ratio	ratio	NOUN
ajfa-10198	256	11	of	of	ADP
ajfa-10198	256	12	all	all	DET
ajfa-10198	256	13	years	year	NOUN
ajfa-10198	256	14	is	be	AUX
ajfa-10198	256	15	between	between	ADP
ajfa-10198	256	16	o.4	o.4	ADP
ajfa-10198	256	17	and	and	CCONJ
ajfa-10198	256	18	0.5	0.5	NUM
ajfa-10198	256	19	,	,	PUNCT
ajfa-10198	256	20	which	which	PRON
ajfa-10198	256	21	is	be	AUX
ajfa-10198	256	22	considered	consider	VERB
ajfa-10198	256	23	normal	normal	ADJ
ajfa-10198	256	24	,	,	PUNCT
ajfa-10198	256	25	despite	despite	SCONJ
ajfa-10198	256	26	that	that	SCONJ
ajfa-10198	256	27	some	some	DET
ajfa-10198	256	28	high	high	ADJ
ajfa-10198	256	29	and	and	CCONJ
ajfa-10198	256	30	low	low	ADJ
ajfa-10198	256	31	debt	debt	NOUN
ajfa-10198	256	32	ratios	ratio	NOUN
ajfa-10198	256	33	for	for	ADP
ajfa-10198	256	34	some	some	DET
ajfa-10198	256	35	firms	firm	NOUN
ajfa-10198	256	36	in	in	ADP
ajfa-10198	256	37	few	few	ADJ
ajfa-10198	256	38	years	year	NOUN
ajfa-10198	256	39	.	.	PUNCT
ajfa-10198	257	1	the	the	DET
ajfa-10198	257	2	highest	high	ADJ
ajfa-10198	257	3	mean	mean	NOUN
ajfa-10198	257	4	of	of	ADP
ajfa-10198	257	5	debt	debt	NOUN
ajfa-10198	257	6	ratio	ratio	NOUN
ajfa-10198	257	7	is	be	AUX
ajfa-10198	257	8	recorded	record	VERB
ajfa-10198	257	9	on	on	ADP
ajfa-10198	257	10	year	year	NOUN
ajfa-10198	257	11	2013	2013	NUM
ajfa-10198	257	12	,	,	PUNCT
ajfa-10198	257	13	where	where	SCONJ
ajfa-10198	257	14	it	it	PRON
ajfa-10198	257	15	is	be	AUX
ajfa-10198	257	16	0.47775	0.47775	NUM
ajfa-10198	257	17	,	,	PUNCT
ajfa-10198	257	18	whereas	whereas	SCONJ
ajfa-10198	257	19	the	the	DET
ajfa-10198	257	20	lowest	low	ADJ
ajfa-10198	257	21	is	be	AUX
ajfa-10198	257	22	0.41576	0.41576	NUM
ajfa-10198	257	23	,	,	PUNCT
ajfa-10198	257	24	and	and	CCONJ
ajfa-10198	257	25	attributed	attribute	VERB
ajfa-10198	257	26	to	to	ADP
ajfa-10198	257	27	year	year	NOUN
ajfa-10198	257	28	2012	2012	NUM
ajfa-10198	257	29	.	.	PUNCT
ajfa-10198	258	1	the	the	DET
ajfa-10198	258	2	standard	standard	ADJ
ajfa-10198	258	3	deviation	deviation	NOUN
ajfa-10198	258	4	for	for	ADP
ajfa-10198	258	5	the	the	DET
ajfa-10198	258	6	year	year	NOUN
ajfa-10198	258	7	of	of	ADP
ajfa-10198	258	8	the	the	DET
ajfa-10198	258	9	highest	high	ADJ
ajfa-10198	258	10	mean	mean	NOUN
ajfa-10198	258	11	is	be	AUX
ajfa-10198	258	12	0.276	0.276	NUM
ajfa-10198	258	13	,	,	PUNCT
ajfa-10198	258	14	whereas	whereas	SCONJ
ajfa-10198	258	15	the	the	DET
ajfa-10198	258	16	one	one	NOUN
ajfa-10198	258	17	for	for	ADP
ajfa-10198	258	18	the	the	DET
ajfa-10198	258	19	year	year	NOUN
ajfa-10198	258	20	of	of	ADP
ajfa-10198	258	21	the	the	DET
ajfa-10198	258	22	lowest	low	ADJ
ajfa-10198	258	23	mean	mean	NOUN
ajfa-10198	258	24	is	be	AUX
ajfa-10198	258	25	0.306	0.306	NUM
ajfa-10198	258	26	.	.	PUNCT
ajfa-10198	258	27	table	table	NOUN
ajfa-10198	258	28	5	5	NUM
ajfa-10198	258	29	.	.	PUNCT
ajfa-10198	259	1	debt	debt	NOUN
ajfa-10198	259	2	ratio	ratio	NOUN
ajfa-10198	259	3	statistics	statistic	NOUN
ajfa-10198	259	4	year	year	NOUN
ajfa-10198	259	5	mean	mean	VERB
ajfa-10198	259	6	minimum	minimum	ADJ
ajfa-10198	259	7	maximum	maximum	ADJ
ajfa-10198	259	8	standard	standard	ADJ
ajfa-10198	259	9	deviation	deviation	NOUN
ajfa-10198	259	10	2012	2012	NUM
ajfa-10198	259	11	0.41576	0.41576	NUM
ajfa-10198	259	12	0.001	0.001	NUM
ajfa-10198	259	13	0.896	0.896	NUM
ajfa-10198	259	14	0.306	0.306	NUM
ajfa-10198	259	15	2013	2013	NUM
ajfa-10198	259	16	0.47775	0.47775	NUM
ajfa-10198	260	1	0.056	0.056	NUM
ajfa-10198	260	2	0.899	0.899	NUM
ajfa-10198	260	3	0.276	0.276	NUM
ajfa-10198	260	4	2014	2014	NUM
ajfa-10198	260	5	0.47587	0.47587	NUM
ajfa-10198	260	6	0.047	0.047	NUM
ajfa-10198	260	7	0.924	0.924	NUM
ajfa-10198	260	8	0.283	0.283	NUM
ajfa-10198	260	9	2015	2015	NUM
ajfa-10198	260	10	0.46520	0.46520	NUM
ajfa-10198	260	11	0.064	0.064	NUM
ajfa-10198	260	12	0.933	0.933	NUM
ajfa-10198	260	13	0.286	0.286	NUM
ajfa-10198	260	14	total	total	NOUN
ajfa-10198	260	15	0.45864	0.45864	NUM
ajfa-10198	260	16	0.001	0.001	NUM
ajfa-10198	260	17	0.933	0.933	NUM
ajfa-10198	260	18	0.285	0.285	NUM
ajfa-10198	260	19	the	the	DET
ajfa-10198	260	20	table	table	NOUN
ajfa-10198	260	21	presents	present	VERB
ajfa-10198	260	22	the	the	DET
ajfa-10198	260	23	descriptive	descriptive	ADJ
ajfa-10198	260	24	statistics	statistic	NOUN
ajfa-10198	260	25	of	of	ADP
ajfa-10198	260	26	debt	debt	NOUN
ajfa-10198	260	27	ratio	ratio	NOUN
ajfa-10198	260	28	asian	asian	PROPN
ajfa-10198	260	29	journal	journal	PROPN
ajfa-10198	260	30	of	of	ADP
ajfa-10198	260	31	finance	finance	PROPN
ajfa-10198	260	32	&	&	CCONJ
ajfa-10198	260	33	accounting	accounting	PROPN
ajfa-10198	260	34	issn	issn	PROPN
ajfa-10198	260	35	1946	1946	NUM
ajfa-10198	260	36	-	-	PUNCT
ajfa-10198	260	37	052x	052x	PROPN
ajfa-10198	260	38	2016	2016	NUM
ajfa-10198	260	39	,	,	PUNCT
ajfa-10198	260	40	vol	vol	NOUN
ajfa-10198	260	41	.	.	PROPN
ajfa-10198	260	42	8	8	NUM
ajfa-10198	260	43	,	,	PUNCT
ajfa-10198	260	44	no	no	INTJ
ajfa-10198	260	45	.	.	NOUN
ajfa-10198	260	46	2	2	NUM
ajfa-10198	260	47	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	260	48	187	187	NUM
ajfa-10198	260	49	5.2.1	5.2.1	NUM
ajfa-10198	260	50	testing	testing	NOUN
ajfa-10198	260	51	the	the	DET
ajfa-10198	260	52	second	second	ADJ
ajfa-10198	260	53	hypothesis	hypothesis	NOUN
ajfa-10198	260	54	the	the	DET
ajfa-10198	260	55	second	second	ADJ
ajfa-10198	260	56	hypothesis	hypothesis	NOUN
ajfa-10198	260	57	is	be	AUX
ajfa-10198	260	58	developed	develop	VERB
ajfa-10198	260	59	to	to	PART
ajfa-10198	260	60	represent	represent	VERB
ajfa-10198	260	61	the	the	DET
ajfa-10198	260	62	assumed	assumed	ADJ
ajfa-10198	260	63	effect	effect	NOUN
ajfa-10198	260	64	of	of	ADP
ajfa-10198	260	65	capital	capital	NOUN
ajfa-10198	260	66	structure	structure	NOUN
ajfa-10198	260	67	of	of	ADP
ajfa-10198	260	68	firms	firm	NOUN
ajfa-10198	260	69	on	on	ADP
ajfa-10198	260	70	the	the	DET
ajfa-10198	260	71	practices	practice	NOUN
ajfa-10198	260	72	of	of	ADP
ajfa-10198	260	73	earnings	earning	NOUN
ajfa-10198	260	74	management	management	NOUN
ajfa-10198	260	75	phenomenon	phenomenon	NOUN
ajfa-10198	260	76	.	.	PUNCT
ajfa-10198	261	1	the	the	DET
ajfa-10198	261	2	second	second	ADJ
ajfa-10198	261	3	hypothesis	hypothesis	NOUN
ajfa-10198	261	4	is	be	AUX
ajfa-10198	261	5	presented	present	VERB
ajfa-10198	261	6	again	again	ADV
ajfa-10198	261	7	as	as	SCONJ
ajfa-10198	261	8	follows	follow	VERB
ajfa-10198	261	9	:	:	PUNCT
ajfa-10198	261	10	ho2	ho2	NOUN
ajfa-10198	261	11	:	:	PUNCT
ajfa-10198	261	12	capital	capital	NOUN
ajfa-10198	261	13	structure	structure	NOUN
ajfa-10198	261	14	of	of	ADP
ajfa-10198	261	15	listed	list	VERB
ajfa-10198	261	16	construction	construction	NOUN
ajfa-10198	261	17	equipment	equipment	NOUN
ajfa-10198	261	18	firms	firm	NOUN
ajfa-10198	261	19	in	in	ADP
ajfa-10198	261	20	abu	abu	PROPN
ajfa-10198	261	21	securities	securities	PROPN
ajfa-10198	261	22	exchange	exchange	NOUN
ajfa-10198	261	23	does	do	AUX
ajfa-10198	261	24	not	not	PART
ajfa-10198	261	25	affect	affect	VERB
ajfa-10198	261	26	the	the	DET
ajfa-10198	261	27	practices	practice	NOUN
ajfa-10198	261	28	of	of	ADP
ajfa-10198	261	29	earnings	earning	NOUN
ajfa-10198	261	30	management	management	NOUN
ajfa-10198	261	31	in	in	ADP
ajfa-10198	261	32	these	these	DET
ajfa-10198	261	33	firms	firm	NOUN
ajfa-10198	261	34	.	.	PUNCT
ajfa-10198	262	1	table	table	NOUN
ajfa-10198	262	2	(	(	PUNCT
ajfa-10198	262	3	6	6	NUM
ajfa-10198	262	4	)	)	PUNCT
ajfa-10198	262	5	shows	show	VERB
ajfa-10198	262	6	total	total	ADJ
ajfa-10198	262	7	assets	asset	NOUN
ajfa-10198	262	8	,	,	PUNCT
ajfa-10198	262	9	total	total	ADJ
ajfa-10198	262	10	liabilities	liability	NOUN
ajfa-10198	262	11	,	,	PUNCT
ajfa-10198	262	12	and	and	CCONJ
ajfa-10198	262	13	the	the	DET
ajfa-10198	262	14	debt	debt	NOUN
ajfa-10198	262	15	ratio	ratio	NOUN
ajfa-10198	262	16	for	for	ADP
ajfa-10198	262	17	each	each	DET
ajfa-10198	262	18	firm	firm	NOUN
ajfa-10198	262	19	within	within	ADP
ajfa-10198	262	20	the	the	DET
ajfa-10198	262	21	sample	sample	NOUN
ajfa-10198	262	22	in	in	ADP
ajfa-10198	262	23	each	each	DET
ajfa-10198	262	24	year	year	NOUN
ajfa-10198	262	25	along	along	ADP
ajfa-10198	262	26	the	the	DET
ajfa-10198	262	27	period	period	NOUN
ajfa-10198	262	28	of	of	ADP
ajfa-10198	262	29	the	the	DET
ajfa-10198	262	30	study	study	NOUN
ajfa-10198	262	31	.	.	PUNCT
ajfa-10198	263	1	the	the	DET
ajfa-10198	263	2	table	table	NOUN
ajfa-10198	263	3	shows	show	VERB
ajfa-10198	263	4	that	that	SCONJ
ajfa-10198	263	5	the	the	DET
ajfa-10198	263	6	debt	debt	NOUN
ajfa-10198	263	7	ratio	ratio	NOUN
ajfa-10198	263	8	sharply	sharply	ADV
ajfa-10198	263	9	differs	differ	VERB
ajfa-10198	263	10	from	from	ADP
ajfa-10198	263	11	one	one	NUM
ajfa-10198	263	12	firm	firm	NOUN
ajfa-10198	263	13	to	to	ADP
ajfa-10198	263	14	another	another	PRON
ajfa-10198	263	15	and	and	CCONJ
ajfa-10198	263	16	slightly	slightly	ADV
ajfa-10198	263	17	from	from	ADP
ajfa-10198	263	18	year	year	NOUN
ajfa-10198	263	19	to	to	ADP
ajfa-10198	263	20	year	year	NOUN
ajfa-10198	263	21	for	for	ADP
ajfa-10198	263	22	the	the	DET
ajfa-10198	263	23	same	same	ADJ
ajfa-10198	263	24	firm	firm	NOUN
ajfa-10198	263	25	.	.	PUNCT
ajfa-10198	264	1	the	the	DET
ajfa-10198	264	2	large	large	ADJ
ajfa-10198	264	3	differences	difference	NOUN
ajfa-10198	264	4	are	be	AUX
ajfa-10198	264	5	attributed	attribute	VERB
ajfa-10198	264	6	to	to	ADP
ajfa-10198	264	7	the	the	DET
ajfa-10198	264	8	difference	difference	NOUN
ajfa-10198	264	9	in	in	ADP
ajfa-10198	264	10	industry	industry	NOUN
ajfa-10198	264	11	each	each	DET
ajfa-10198	264	12	firm	firm	NOUN
ajfa-10198	264	13	in	in	ADP
ajfa-10198	264	14	the	the	DET
ajfa-10198	264	15	sample	sample	NOUN
ajfa-10198	264	16	belongs	belong	VERB
ajfa-10198	264	17	for	for	ADP
ajfa-10198	264	18	.	.	PUNCT
ajfa-10198	265	1	some	some	DET
ajfa-10198	265	2	firms	firm	NOUN
ajfa-10198	265	3	belong	belong	VERB
ajfa-10198	265	4	to	to	ADP
ajfa-10198	265	5	building	building	NOUN
ajfa-10198	265	6	equipment	equipment	NOUN
ajfa-10198	265	7	,	,	PUNCT
ajfa-10198	265	8	others	other	NOUN
ajfa-10198	265	9	for	for	ADP
ajfa-10198	265	10	commercial	commercial	ADJ
ajfa-10198	265	11	banking	banking	NOUN
ajfa-10198	265	12	industry	industry	NOUN
ajfa-10198	265	13	,	,	PUNCT
ajfa-10198	265	14	and	and	CCONJ
ajfa-10198	265	15	others	other	NOUN
ajfa-10198	265	16	for	for	ADP
ajfa-10198	265	17	food	food	NOUN
ajfa-10198	265	18	or	or	CCONJ
ajfa-10198	265	19	and	and	CCONJ
ajfa-10198	265	20	services	service	NOUN
ajfa-10198	265	21	.	.	PUNCT
ajfa-10198	266	1	the	the	DET
ajfa-10198	266	2	highest	high	ADJ
ajfa-10198	266	3	debt	debt	NOUN
ajfa-10198	266	4	ratio	ratio	NOUN
ajfa-10198	266	5	is	be	AUX
ajfa-10198	266	6	93.3	93.3	NUM
ajfa-10198	266	7	percent	percent	NOUN
ajfa-10198	266	8	,	,	PUNCT
ajfa-10198	266	9	and	and	CCONJ
ajfa-10198	266	10	recorded	record	VERB
ajfa-10198	266	11	in	in	ADP
ajfa-10198	266	12	year	year	NOUN
ajfa-10198	266	13	2015	2015	NUM
ajfa-10198	266	14	,	,	PUNCT
ajfa-10198	266	15	whereas	whereas	SCONJ
ajfa-10198	266	16	the	the	DET
ajfa-10198	266	17	least	least	ADJ
ajfa-10198	266	18	on	on	ADP
ajfa-10198	266	19	is	be	AUX
ajfa-10198	266	20	0.001	0.001	NUM
ajfa-10198	266	21	,	,	PUNCT
ajfa-10198	266	22	and	and	CCONJ
ajfa-10198	266	23	recorded	record	VERB
ajfa-10198	266	24	on	on	ADP
ajfa-10198	266	25	2002	2002	NUM
ajfa-10198	266	26	.	.	PUNCT
ajfa-10198	267	1	table	table	NOUN
ajfa-10198	267	2	6	6	NUM
ajfa-10198	267	3	.	.	PUNCT
ajfa-10198	268	1	debt	debt	NOUN
ajfa-10198	268	2	ratio	ratio	NOUN
ajfa-10198	268	3	ser	ser	NOUN
ajfa-10198	268	4	.	.	PUNCT
ajfa-10198	269	1	no	no	DET
ajfa-10198	269	2	year	year	NOUN
ajfa-10198	269	3	liabilities	liabilitie	VERB
ajfa-10198	269	4	total	total	ADJ
ajfa-10198	269	5	assets	asset	NOUN
ajfa-10198	269	6	debt	debt	NOUN
ajfa-10198	269	7	ratio	ratio	NOUN
ajfa-10198	269	8	firm	firm	NOUN
ajfa-10198	269	9	1	1	NUM
ajfa-10198	269	10	2012	2012	NUM
ajfa-10198	269	11	408,246	408,246	NUM
ajfa-10198	269	12	3,585,558	3,585,558	NUM
ajfa-10198	269	13	.0.114	.0.114	NUM
ajfa-10198	269	14	2013	2013	NUM
ajfa-10198	269	15	338,139	338,139	NUM
ajfa-10198	269	16	3,309,349	3,309,349	NUM
ajfa-10198	269	17	0.102	0.102	NUM
ajfa-10198	269	18	2014	2014	NUM
ajfa-10198	269	19	1,892,244	1,892,244	NUM
ajfa-10198	269	20	4,304,946	4,304,946	NUM
ajfa-10198	269	21	0.440	0.440	NUM
ajfa-10198	269	22	2015	2015	NUM
ajfa-10198	269	23	2,055,211	2,055,211	NUM
ajfa-10198	269	24	4,670,458	4,670,458	NUM
ajfa-10198	269	25	0.440	0.440	NUM
ajfa-10198	269	26	firm	firm	ADJ
ajfa-10198	269	27	2	2	NUM
ajfa-10198	269	28	2012	2012	NUM
ajfa-10198	269	29	1,812,111	1,812,111	NUM
ajfa-10198	269	30	301,000	301,000	NUM
ajfa-10198	269	31	0.001	0.001	NUM
ajfa-10198	269	32	2013	2013	NUM
ajfa-10198	269	33	1,401,907	1,401,907	NUM
ajfa-10198	269	34	1,847,401	1,847,401	NUM
ajfa-10198	269	35	0.759	0.759	NUM
ajfa-10198	269	36	2014	2014	NUM
ajfa-10198	269	37	1,356,480	1,356,480	NUM
ajfa-10198	269	38	1,738,787	1,738,787	NUM
ajfa-10198	269	39	0.780	0.780	NUM
ajfa-10198	269	40	2015	2015	NUM
ajfa-10198	269	41	987,538	987,538	NUM
ajfa-10198	269	42	1,365,781	1,365,781	NUM
ajfa-10198	269	43	0.723	0.723	NUM
ajfa-10198	269	44	firm	firm	NOUN
ajfa-10198	269	45	3	3	NUM
ajfa-10198	269	46	2012	2012	NUM
ajfa-10198	269	47	754,787	754,787	NUM
ajfa-10198	269	48	1,128,931	1,128,931	NUM
ajfa-10198	269	49	0.669	0.669	NUM
ajfa-10198	269	50	2013	2013	NUM
ajfa-10198	269	51	713,786	713,786	NUM
ajfa-10198	269	52	1,249,832	1,249,832	NUM
ajfa-10198	269	53	0.571	0.571	NUM
ajfa-10198	269	54	2014	2014	NUM
ajfa-10198	269	55	829,570	829,570	NUM
ajfa-10198	269	56	1,379,713	1,379,713	NUM
ajfa-10198	269	57	0.601	0.601	NUM
ajfa-10198	269	58	2015	2015	NUM
ajfa-10198	269	59	830,633	830,633	NUM
ajfa-10198	269	60	1,544,411	1,544,411	NUM
ajfa-10198	269	61	0.538	0.538	NUM
ajfa-10198	269	62	firm	firm	NOUN
ajfa-10198	269	63	4	4	NUM
ajfa-10198	269	64	2012	2012	NUM
ajfa-10198	269	65	1,584,301	1,584,301	NUM
ajfa-10198	269	66	3,240,494	3,240,494	NUM
ajfa-10198	269	67	0.489	0.489	NUM
ajfa-10198	269	68	2013	2013	NUM
ajfa-10198	269	69	1,802,194	1,802,194	NUM
ajfa-10198	269	70	3,505,489	3,505,489	NUM
ajfa-10198	269	71	0.514	0.514	NUM
ajfa-10198	269	72	2014	2014	NUM
ajfa-10198	269	73	1,907,507	1,907,507	NUM
ajfa-10198	269	74	3,697,540	3,697,540	NUM
ajfa-10198	269	75	0.516	0.516	NUM
ajfa-10198	269	76	2015	2015	NUM
ajfa-10198	269	77	1,846,258	1,846,258	NUM
ajfa-10198	269	78	3,693,626	3,693,626	NUM
ajfa-10198	269	79	0.500	0.500	NUM
ajfa-10198	269	80	firm	firm	NOUN
ajfa-10198	269	81	5	5	NUM
ajfa-10198	269	82	2012	2012	NUM
ajfa-10198	269	83	612,552	612,552	NUM
ajfa-10198	269	84	1,454,565	1,454,565	NUM
ajfa-10198	269	85	0.421	0.421	NUM
ajfa-10198	269	86	2013	2013	NUM
ajfa-10198	269	87	627,538	627,538	NUM
ajfa-10198	269	88	1,236,810	1,236,810	NUM
ajfa-10198	269	89	0.507	0.507	NUM
ajfa-10198	269	90	2014	2014	NUM
ajfa-10198	269	91	107,283	107,283	NUM
ajfa-10198	269	92	559,194	559,194	NUM
ajfa-10198	269	93	0.192	0.192	NUM
ajfa-10198	269	94	2015	2015	NUM
ajfa-10198	269	95	99,028	99,028	NUM
ajfa-10198	269	96	605,995	605,995	NUM
ajfa-10198	269	97	0.163	0.163	NUM
ajfa-10198	269	98	firm	firm	NOUN
ajfa-10198	269	99	6	6	NUM
ajfa-10198	269	100	2012	2012	NUM
ajfa-10198	269	101	473,576,6	473,576,6	NUM
ajfa-10198	270	1	792,563.421	792,563.421	NUM
ajfa-10198	270	2	0.006	0.006	NUM
ajfa-10198	270	3	2013	2013	NUM
ajfa-10198	270	4	452,066.8	452,066.8	NOUN
ajfa-10198	270	5	884,329.690	884,329.690	VERB
ajfa-10198	270	6	0.511	0.511	NUM
ajfa-10198	270	7	2014	2014	NUM
ajfa-10198	270	8	439,815.4	439,815.4	NUM
ajfa-10198	270	9	842,417.115	842,417.115	ADP
ajfa-10198	270	10	0.522	0.522	NUM
ajfa-10198	270	11	2015	2015	NUM
ajfa-10198	270	12	340,870.3	340,870.3	NUM
ajfa-10198	270	13	585,947.931	585,947.931	NUM
ajfa-10198	270	14	0.582	0.582	NUM
ajfa-10198	270	15	firm	firm	ADJ
ajfa-10198	270	16	7	7	NUM
ajfa-10198	270	17	2012	2012	NUM
ajfa-10198	270	18	10,734,886	10,734,886	NUM
ajfa-10198	270	19	12,739,343	12,739,343	NUM
ajfa-10198	270	20	0.843	0.843	NUM
ajfa-10198	270	21	asian	asian	ADJ
ajfa-10198	270	22	journal	journal	NOUN
ajfa-10198	270	23	of	of	ADP
ajfa-10198	270	24	finance	finance	PROPN
ajfa-10198	270	25	&	&	CCONJ
ajfa-10198	270	26	accounting	accounting	PROPN
ajfa-10198	270	27	issn	issn	PROPN
ajfa-10198	270	28	1946	1946	NUM
ajfa-10198	270	29	-	-	PUNCT
ajfa-10198	270	30	052x	052x	PROPN
ajfa-10198	270	31	2016	2016	NUM
ajfa-10198	270	32	,	,	PUNCT
ajfa-10198	270	33	vol	vol	NOUN
ajfa-10198	270	34	.	.	PROPN
ajfa-10198	270	35	8	8	NUM
ajfa-10198	270	36	,	,	PUNCT
ajfa-10198	270	37	no	no	INTJ
ajfa-10198	270	38	.	.	NOUN
ajfa-10198	270	39	2	2	NUM
ajfa-10198	270	40	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	270	41	188	188	NUM
ajfa-10198	270	42	2013	2013	NUM
ajfa-10198	270	43	12,624,387	12,624,387	NUM
ajfa-10198	270	44	14,814,659	14,814,659	NUM
ajfa-10198	270	45	0.852	0.852	NUM
ajfa-10198	270	46	2014	2014	NUM
ajfa-10198	270	47	17,383,368	17,383,368	NUM
ajfa-10198	270	48	19,683,444	19,683,444	NUM
ajfa-10198	270	49	0.883	0.883	NUM
ajfa-10198	270	50	2015	2015	NUM
ajfa-10198	270	51	14,211,801	14,211,801	NUM
ajfa-10198	270	52	16,477,070	16,477,070	NUM
ajfa-10198	270	53	0.863	0.863	NUM
ajfa-10198	270	54	firm	firm	ADJ
ajfa-10198	270	55	8	8	NUM
ajfa-10198	270	56	2012	2012	NUM
ajfa-10198	270	57	18,650,639	18,650,639	NUM
ajfa-10198	270	58	22,832,688	22,832,688	NUM
ajfa-10198	270	59	0.817	0.817	NUM
ajfa-10198	270	60	2013	2013	NUM
ajfa-10198	270	61	20,619,887	20,619,887	NUM
ajfa-10198	270	62	24,972,508	24,972,508	NUM
ajfa-10198	270	63	0.826	0.826	NUM
ajfa-10198	270	64	2014	2014	NUM
ajfa-10198	270	65	20,641,724	20,641,724	NUM
ajfa-10198	270	66	25,054,383	25,054,383	NUM
ajfa-10198	270	67	0.824	0.824	NUM
ajfa-10198	270	68	2015	2015	NUM
ajfa-10198	270	69	22,964,474	22,964,474	NUM
ajfa-10198	270	70	27,586,918	27,586,918	NUM
ajfa-10198	270	71	0.832	0.832	NUM
ajfa-10198	270	72	firm	firm	NOUN
ajfa-10198	270	73	9	9	NUM
ajfa-10198	270	74	2012	2012	NUM
ajfa-10198	270	75	3,896,000	3,896,000	NUM
ajfa-10198	270	76	12,903,000	12,903,000	NUM
ajfa-10198	270	77	0.302	0.302	NUM
ajfa-10198	270	78	2013	2013	NUM
ajfa-10198	270	79	3,568,000	3,568,000	NUM
ajfa-10198	270	80	12,907,000	12,907,000	NUM
ajfa-10198	270	81	0.276	0.276	NUM
ajfa-10198	270	82	2014	2014	NUM
ajfa-10198	270	83	3,305,000	3,305,000	NUM
ajfa-10198	270	84	13,237,000	13,237,000	NUM
ajfa-10198	270	85	0.250	0.250	NUM
ajfa-10198	270	86	2015	2015	NUM
ajfa-10198	270	87	3,816,000	3,816,000	NUM
ajfa-10198	270	88	14,338,000	14,338,000	NUM
ajfa-10198	270	89	0.266	0.266	NUM
ajfa-10198	270	90	firm	firm	NOUN
ajfa-10198	270	91	10	10	NUM
ajfa-10198	270	92	2012	2012	NUM
ajfa-10198	270	93	58,689.7	58,689.7	NUM
ajfa-10198	270	94	405,344.979	405,344.979	NOUN
ajfa-10198	270	95	0.145	0.145	NUM
ajfa-10198	270	96	2013	2013	NUM
ajfa-10198	270	97	59,678	59,678	NUM
ajfa-10198	270	98	431,290.385	431,290.385	NUM
ajfa-10198	270	99	0.138	0.138	NUM
ajfa-10198	270	100	2014	2014	NUM
ajfa-10198	270	101	78,996.1	78,996.1	NOUN
ajfa-10198	270	102	498,317.687	498,317.687	NUM
ajfa-10198	270	103	0.159	0.159	NUM
ajfa-10198	270	104	2015	2015	NUM
ajfa-10198	270	105	86,087.1	86,087.1	NUM
ajfa-10198	270	106	572,973.668	572,973.668	NUM
ajfa-10198	270	107	0.150	0.150	NUM
ajfa-10198	270	108	firm	firm	NOUN
ajfa-10198	270	109	11	11	NUM
ajfa-10198	270	110	2012	2012	NUM
ajfa-10198	270	111	278,088,350	278,088,350	NUM
ajfa-10198	270	112	1,596,188.732	1,596,188.732	NOUN
ajfa-10198	270	113	0.174	0.174	NUM
ajfa-10198	270	114	2013	2013	NUM
ajfa-10198	270	115	363,112,716	363,112,716	NUM
ajfa-10198	270	116	2,228,625.041	2,228,625.041	NOUN
ajfa-10198	270	117	0.163	0.163	NUM
ajfa-10198	270	118	2014	2014	NUM
ajfa-10198	270	119	272,198,268	272,198,268	NUM
ajfa-10198	270	120	2,254,633.702	2,254,633.702	NUM
ajfa-10198	270	121	0.121	0.121	NUM
ajfa-10198	270	122	2015	2015	NUM
ajfa-10198	270	123	284,763,347	284,763,347	NUM
ajfa-10198	270	124	2,265,319.728	2,265,319.728	NOUN
ajfa-10198	270	125	0.126	0.126	NUM
ajfa-10198	270	126	firm	firm	NOUN
ajfa-10198	270	127	12	12	NUM
ajfa-10198	270	128	2012	2012	NUM
ajfa-10198	270	129	34,693,574	34,693,574	NUM
ajfa-10198	270	130	80,146,363	80,146,363	NUM
ajfa-10198	270	131	0.433	0.433	NUM
ajfa-10198	270	132	2013	2013	NUM
ajfa-10198	270	133	36٫122,838	36٫122,838	NUM
ajfa-10198	270	134	85,715,534	85,715,534	NUM
ajfa-10198	270	135	0.421	0.421	NUM
ajfa-10198	270	136	2014	2014	NUM
ajfa-10198	270	137	67,894,945	67,894,945	NUM
ajfa-10198	270	138	129,584,558	129,584,558	NUM
ajfa-10198	270	139	0.424	0.424	NUM
ajfa-10198	270	140	2015	2015	NUM
ajfa-10198	270	141	68,889,448	68,889,448	NUM
ajfa-10198	270	142	128,264,557	128,264,557	NUM
ajfa-10198	270	143	0.537	0.537	NUM
ajfa-10198	270	144	firm	firm	NOUN
ajfa-10198	270	145	13	13	NUM
ajfa-10198	270	146	2012	2012	NUM
ajfa-10198	270	147	242,383,793	242,383,793	NUM
ajfa-10198	270	148	445,547.814	445,547.814	NUM
ajfa-10198	270	149	0.544	0.544	NUM
ajfa-10198	270	150	2013	2013	NUM
ajfa-10198	270	151	214,151,943	214,151,943	NUM
ajfa-10198	270	152	424,997.848	424,997.848	NUM
ajfa-10198	270	153	0.504	0.504	NUM
ajfa-10198	270	154	2014	2014	NUM
ajfa-10198	270	155	193,096,843	193,096,843	NUM
ajfa-10198	270	156	409,791.652	409,791.652	NUM
ajfa-10198	270	157	0.471	0.471	NUM
ajfa-10198	270	158	2015	2015	NUM
ajfa-10198	270	159	186,075,241	186,075,241	NUM
ajfa-10198	270	160	409,980.020	409,980.020	NUM
ajfa-10198	270	161	0.454	0.454	NUM
ajfa-10198	270	162	firm	firm	NOUN
ajfa-10198	270	163	14	14	NUM
ajfa-10198	270	164	2012	2012	NUM
ajfa-10198	270	165	840,209,290	840,209,290	NUM
ajfa-10198	270	166	1,778,007.732	1,778,007.732	ADJ
ajfa-10198	270	167	0.473	0.473	NUM
ajfa-10198	270	168	2013	2013	NUM
ajfa-10198	270	169	795,396,822	795,396,822	NUM
ajfa-10198	270	170	1,721,005.239	1,721,005.239	NUM
ajfa-10198	270	171	0.462	0.462	NUM
ajfa-10198	270	172	2014	2014	NUM
ajfa-10198	270	173	781,577,270	781,577,270	NUM
ajfa-10198	270	174	1,732,959.507	1,732,959.507	NOUN
ajfa-10198	270	175	0.451	0.451	NUM
ajfa-10198	270	176	2015	2015	NUM
ajfa-10198	270	177	732,719,184	732,719,184	NUM
ajfa-10198	270	178	1,734,750.246	1,734,750.246	NOUN
ajfa-10198	270	179	0.422	0.422	NUM
ajfa-10198	270	180	firm	firm	NOUN
ajfa-10198	270	181	15	15	NUM
ajfa-10198	270	182	2012	2012	NUM
ajfa-10198	270	183	145,185,324	145,185,324	NUM
ajfa-10198	270	184	1,371,921.552	1,371,921.552	NOUN
ajfa-10198	270	185	0.106	0.106	NUM
ajfa-10198	270	186	2013	2013	NUM
ajfa-10198	270	187	279,224,667	279,224,667	NUM
ajfa-10198	270	188	1,512,540.189	1,512,540.189	NUM
ajfa-10198	270	189	0.185	0.185	NUM
ajfa-10198	270	190	2014	2014	NUM
ajfa-10198	270	191	298,578,273	298,578,273	NUM
ajfa-10198	270	192	1,518,920.334	1,518,920.334	NUM
ajfa-10198	270	193	0.197	0.197	NUM
ajfa-10198	270	194	2015	2015	NUM
ajfa-10198	270	195	229,227,534	229,227,534	NUM
ajfa-10198	270	196	1,445,091.816	1,445,091.816	NUM
ajfa-10198	270	197	0.159	0.159	NUM
ajfa-10198	270	198	firm	firm	NOUN
ajfa-10198	270	199	16	16	NUM
ajfa-10198	270	200	2012	2012	NUM
ajfa-10198	270	201	821,136,141	821,136,141	NUM
ajfa-10198	270	202	1,698,802.719	1,698,802.719	NUM
ajfa-10198	270	203	0.483	0.483	NUM
ajfa-10198	270	204	2013	2013	NUM
ajfa-10198	270	205	814,860,666	814,860,666	NUM
ajfa-10198	270	206	1,885,918.000	1,885,918.000	NUM
ajfa-10198	270	207	0.432	0.432	NUM
ajfa-10198	270	208	2014	2014	NUM
ajfa-10198	270	209	661,631,000	661,631,000	NUM
ajfa-10198	270	210	1,826,273.000	1,826,273.000	NUM
ajfa-10198	270	211	0.362	0.362	NUM
ajfa-10198	270	212	2015	2015	NUM
ajfa-10198	270	213	651,085,000	651,085,000	NUM
ajfa-10198	270	214	1,878,168.000	1,878,168.000	NUM
ajfa-10198	270	215	0.347	0.347	NUM
ajfa-10198	270	216	firm	firm	NOUN
ajfa-10198	270	217	17	17	NUM
ajfa-10198	270	218	2012	2012	NUM
ajfa-10198	270	219	835,644	835,644	NUM
ajfa-10198	270	220	2,544,433	2,544,433	NUM
ajfa-10198	270	221	0.328	0.328	NUM
ajfa-10198	270	222	2013	2013	NUM
ajfa-10198	270	223	1,164,640	1,164,640	NUM
ajfa-10198	270	224	3,051,302	3,051,302	NUM
ajfa-10198	270	225	0.382	0.382	NUM
ajfa-10198	270	226	2014	2014	NUM
ajfa-10198	270	227	1,041,316	1,041,316	NUM
ajfa-10198	270	228	3,248,529	3,248,529	NUM
ajfa-10198	270	229	0.321	0.321	NUM
ajfa-10198	270	230	asian	asian	ADJ
ajfa-10198	270	231	journal	journal	NOUN
ajfa-10198	270	232	of	of	ADP
ajfa-10198	270	233	finance	finance	PROPN
ajfa-10198	270	234	&	&	CCONJ
ajfa-10198	270	235	accounting	accounting	PROPN
ajfa-10198	270	236	issn	issn	PROPN
ajfa-10198	270	237	1946	1946	NUM
ajfa-10198	270	238	-	-	PUNCT
ajfa-10198	270	239	052x	052x	PROPN
ajfa-10198	270	240	2016	2016	NUM
ajfa-10198	270	241	,	,	PUNCT
ajfa-10198	270	242	vol	vol	NOUN
ajfa-10198	270	243	.	.	PROPN
ajfa-10198	270	244	8	8	NUM
ajfa-10198	270	245	,	,	PUNCT
ajfa-10198	270	246	no	no	INTJ
ajfa-10198	270	247	.	.	NOUN
ajfa-10198	270	248	2	2	NUM
ajfa-10198	270	249	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	270	250	189	189	NUM
ajfa-10198	270	251	2015	2015	NUM
ajfa-10198	270	252	1,163,045	1,163,045	NUM
ajfa-10198	270	253	3,455,834	3,455,834	NUM
ajfa-10198	270	254	0.337	0.337	NUM
ajfa-10198	270	255	firm	firm	NOUN
ajfa-10198	270	256	18	18	NUM
ajfa-10198	270	257	2012	2012	NUM
ajfa-10198	270	258	52,385,535	52,385,535	NUM
ajfa-10198	270	259	283,826,793	283,826,793	NUM
ajfa-10198	270	260	0.185	0.185	NUM
ajfa-10198	270	261	2013	2013	NUM
ajfa-10198	270	262	50,345,046	50,345,046	NUM
ajfa-10198	270	263	333,701,647	333,701,647	NUM
ajfa-10198	270	264	0.151	0.151	NUM
ajfa-10198	270	265	2014	2014	NUM
ajfa-10198	270	266	55,754,252	55,754,252	NUM
ajfa-10198	270	267	365,920,988	365,920,988	NUM
ajfa-10198	270	268	0.152	0.152	NUM
ajfa-10198	270	269	2015	2015	NUM
ajfa-10198	270	270	65,052,839	65,052,839	NUM
ajfa-10198	270	271	378,367,249	378,367,249	NUM
ajfa-10198	270	272	0.172	0.172	NUM
ajfa-10198	270	273	firm	firm	NOUN
ajfa-10198	270	274	19	19	NUM
ajfa-10198	270	275	2012	2012	NUM
ajfa-10198	270	276	269,466,078	269,466,078	NUM
ajfa-10198	270	277	300,599,169	300,599,169	NUM
ajfa-10198	270	278	0.896	0.896	NUM
ajfa-10198	270	279	.	.	PUNCT
ajfa-10198	271	1	2013	2013	NUM
ajfa-10198	272	1	290,383,115	290,383,115	NUM
ajfa-10198	272	2	325,061,656	325,061,656	NUM
ajfa-10198	272	3	0.893	0.893	NUM
ajfa-10198	272	4	2014	2014	NUM
ajfa-10198	272	5	338,135,330	338,135,330	NUM
ajfa-10198	272	6	376,098,712	376,098,712	NUM
ajfa-10198	272	7	0.899	0.899	NUM
ajfa-10198	272	8	2015	2015	NUM
ajfa-10198	272	9	363,345,154	363,345,154	NUM
ajfa-10198	272	10	406,563,807	406,563,807	NUM
ajfa-10198	272	11	0.894	0.894	NUM
ajfa-10198	272	12	firm	firm	NOUN
ajfa-10198	272	13	20	20	NUM
ajfa-10198	272	14	2012	2012	NUM
ajfa-10198	272	15	1,801,558	1,801,558	NUM
ajfa-10198	272	16	3,486,496	3,486,496	NUM
ajfa-10198	272	17	0.517	0.517	NUM
ajfa-10198	272	18	2013	2013	NUM
ajfa-10198	272	19	1,758,945	1,758,945	NUM
ajfa-10198	272	20	3,340,409	3,340,409	NUM
ajfa-10198	272	21	0.527	0.527	NUM
ajfa-10198	272	22	2014	2014	NUM
ajfa-10198	272	23	1,617,237	1,617,237	NUM
ajfa-10198	272	24	3,354,870	3,354,870	NUM
ajfa-10198	272	25	0.482	0.482	NUM
ajfa-10198	272	26	2015	2015	NUM
ajfa-10198	272	27	1,188,446	1,188,446	NUM
ajfa-10198	272	28	4,615,329	4,615,329	NUM
ajfa-10198	272	29	0.257	0.257	NUM
ajfa-10198	272	30	firm	firm	ADJ
ajfa-10198	272	31	21	21	NUM
ajfa-10198	272	32	2012	2012	NUM
ajfa-10198	272	33	49,693,834	49,693,834	NUM
ajfa-10198	272	34	723,040.547	723,040.547	NUM
ajfa-10198	272	35	0.069	0.069	NUM
ajfa-10198	272	36	2013	2013	NUM
ajfa-10198	272	37	41,346,210	41,346,210	NUM
ajfa-10198	272	38	736,586.793	736,586.793	NUM
ajfa-10198	272	39	0.056	0.056	NUM
ajfa-10198	272	40	2014	2014	NUM
ajfa-10198	272	41	33,439,336	33,439,336	NUM
ajfa-10198	272	42	710,784.059	710,784.059	NUM
ajfa-10198	272	43	0.047	0.047	NUM
ajfa-10198	272	44	2015	2015	NUM
ajfa-10198	272	45	43,150,443	43,150,443	NUM
ajfa-10198	272	46	674,858.591	674,858.591	NOUN
ajfa-10198	272	47	0.064	0.064	NUM
ajfa-10198	272	48	firm	firm	NOUN
ajfa-10198	272	49	22	22	NUM
ajfa-10198	272	50	2012	2012	NUM
ajfa-10198	272	51	30,054,032	30,054,032	NUM
ajfa-10198	272	52	5,311,992	5,311,992	NUM
ajfa-10198	272	53	0.006	0.006	NUM
ajfa-10198	272	54	2013	2013	NUM
ajfa-10198	272	55	3,039,861	3,039,861	NUM
ajfa-10198	272	56	5,679,296	5,679,296	NUM
ajfa-10198	272	57	0.535	0.535	NUM
ajfa-10198	272	58	2014	2014	NUM
ajfa-10198	272	59	2,965,062	2,965,062	NUM
ajfa-10198	272	60	5,999,875	5,999,875	NUM
ajfa-10198	272	61	0.494	0.494	NUM
ajfa-10198	272	62	2015	2015	NUM
ajfa-10198	272	63	3,044,323	3,044,323	NUM
ajfa-10198	272	64	5,981,775	5,981,775	NUM
ajfa-10198	272	65	0.509	0.509	NUM
ajfa-10198	272	66	firm	firm	NOUN
ajfa-10198	272	67	23	23	NUM
ajfa-10198	272	68	2012	2012	NUM
ajfa-10198	272	69	73,431,869	73,431,869	NUM
ajfa-10198	272	70	85,664,555	85,664,555	NUM
ajfa-10198	272	71	0.857	0.857	NUM
ajfa-10198	272	72	2013	2013	NUM
ajfa-10198	272	73	90,086,594	90,086,594	NUM
ajfa-10198	272	74	103,160,486	103,160,486	NUM
ajfa-10198	272	75	0.873	0.873	NUM
ajfa-10198	272	76	2014	2014	NUM
ajfa-10198	272	77	98,217,136	98,217,136	NUM
ajfa-10198	272	78	111,903,803	111,903,803	NUM
ajfa-10198	272	79	0.878	0.878	NUM
ajfa-10198	272	80	2015	2015	NUM
ajfa-10198	272	81	103,302,431	103,302,431	NUM
ajfa-10198	272	82	118,377,662	118,377,662	NUM
ajfa-10198	272	83	0.873	0.873	NUM
ajfa-10198	272	84	firm	firm	NOUN
ajfa-10198	272	85	24	24	NUM
ajfa-10198	272	86	2012	2012	NUM
ajfa-10198	272	87	243,920,739	243,920,739	NUM
ajfa-10198	272	88	977,439.645	977,439.645	NOUN
ajfa-10198	272	89	0.250	0.250	NUM
ajfa-10198	272	90	2013	2013	NUM
ajfa-10198	272	91	359,933,672	359,933,672	NUM
ajfa-10198	272	92	1,244,536.911	1,244,536.911	NUM
ajfa-10198	272	93	0.289	0.289	NUM
ajfa-10198	272	94	2014	2014	NUM
ajfa-10198	272	95	362,343,555	362,343,555	NUM
ajfa-10198	272	96	1,256,066.884	1,256,066.884	NUM
ajfa-10198	272	97	0.288	0.288	NUM
ajfa-10198	272	98	2015	2015	NUM
ajfa-10198	272	99	294,017,652	294,017,652	NUM
ajfa-10198	272	100	1,141,042.624	1,141,042.624	NOUN
ajfa-10198	272	101	0.258	0.258	NUM
ajfa-10198	272	102	firm	firm	NOUN
ajfa-10198	272	103	25	25	NUM
ajfa-10198	272	104	2012	2012	NUM
ajfa-10198	272	105	442,695	442,695	NUM
ajfa-10198	272	106	1,755,287	1,755,287	NUM
ajfa-10198	272	107	0,522	0,522	NUM
ajfa-10198	272	108	2013	2013	NUM
ajfa-10198	272	109	454,874	454,874	NUM
ajfa-10198	272	110	1,883,814	1,883,814	NUM
ajfa-10198	272	111	0.241	0.241	NUM
ajfa-10198	272	112	2014	2014	NUM
ajfa-10198	272	113	449,023	449,023	NUM
ajfa-10198	272	114	1,889,157	1,889,157	NUM
ajfa-10198	272	115	0.238	0.238	NUM
ajfa-10198	272	116	2015	2015	NUM
ajfa-10198	272	117	458,952	458,952	NUM
ajfa-10198	272	118	1,851,124	1,851,124	NUM
ajfa-10198	272	119	0.248	0.248	NUM
ajfa-10198	272	120	firm	firm	NOUN
ajfa-10198	272	121	26	26	NUM
ajfa-10198	272	122	2012	2012	NUM
ajfa-10198	272	123	13,872,331	13,872,331	NUM
ajfa-10198	272	124	17,733,142	17,733,142	NUM
ajfa-10198	272	125	0.782	0.782	NUM
ajfa-10198	272	126	2013	2013	NUM
ajfa-10198	272	127	17,195,994	17,195,994	NUM
ajfa-10198	272	128	21,731,901	21,731,901	NUM
ajfa-10198	272	129	0.791	0.791	NUM
ajfa-10198	272	130	2014	2014	NUM
ajfa-10198	272	131	21,424,496	21,424,496	NUM
ajfa-10198	272	132	26,012,888	26,012,888	NUM
ajfa-10198	272	133	0.824	0.824	NUM
ajfa-10198	272	134	2015	2015	NUM
ajfa-10198	272	135	25,178,292	25,178,292	NUM
ajfa-10198	272	136	28,882,693	28,882,693	NUM
ajfa-10198	272	137	0.872	0.872	NUM
ajfa-10198	272	138	firm	firm	NOUN
ajfa-10198	272	139	27	27	NUM
ajfa-10198	272	140	2012	2012	NUM
ajfa-10198	272	141	109,277	109,277	NUM
ajfa-10198	272	142	122,590,000	122,590,000	NUM
ajfa-10198	272	143	0.891	0.891	NUM
ajfa-10198	272	144	2013	2013	NUM
ajfa-10198	272	145	109611	109611	NUM
ajfa-10198	272	146	121,925,000	121,925,000	NUM
ajfa-10198	272	147	0.899	0.899	NUM
ajfa-10198	272	148	2014	2014	NUM
ajfa-10198	272	149	106,254	106,254	NUM
ajfa-10198	272	150	115,038,000	115,038,000	NUM
ajfa-10198	272	151	0.924	0.924	NUM
ajfa-10198	272	152	2015	2015	NUM
ajfa-10198	272	153	101,436	101,436	NUM
ajfa-10198	272	154	108,767,000	108,767,000	NUM
ajfa-10198	272	155	0.933	0.933	NUM
ajfa-10198	272	156	firm	firm	NOUN
ajfa-10198	272	157	28	28	NUM
ajfa-10198	272	158	2012	2012	NUM
ajfa-10198	272	159	13,367,992	13,367,992	NUM
ajfa-10198	272	160	15,012,589	15,012,589	NUM
ajfa-10198	272	161	0.890	0.890	NUM
ajfa-10198	272	162	asian	asian	ADJ
ajfa-10198	272	163	journal	journal	NOUN
ajfa-10198	272	164	of	of	ADP
ajfa-10198	272	165	finance	finance	PROPN
ajfa-10198	272	166	&	&	CCONJ
ajfa-10198	272	167	accounting	accounting	PROPN
ajfa-10198	272	168	issn	issn	PROPN
ajfa-10198	272	169	1946	1946	NUM
ajfa-10198	272	170	-	-	PUNCT
ajfa-10198	272	171	052x	052x	PROPN
ajfa-10198	272	172	2016	2016	NUM
ajfa-10198	272	173	,	,	PUNCT
ajfa-10198	272	174	vol	vol	NOUN
ajfa-10198	272	175	.	.	PROPN
ajfa-10198	272	176	8	8	NUM
ajfa-10198	272	177	,	,	PUNCT
ajfa-10198	272	178	no	no	INTJ
ajfa-10198	272	179	.	.	NOUN
ajfa-10198	272	180	2	2	NUM
ajfa-10198	272	181	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	272	182	190	190	NUM
ajfa-10198	272	183	the	the	DET
ajfa-10198	272	184	table	table	NOUN
ajfa-10198	272	185	provides	provide	VERB
ajfa-10198	272	186	the	the	DET
ajfa-10198	272	187	liabilities	liability	NOUN
ajfa-10198	272	188	,	,	PUNCT
ajfa-10198	272	189	total	total	ADJ
ajfa-10198	272	190	assets	asset	NOUN
ajfa-10198	272	191	,	,	PUNCT
ajfa-10198	272	192	debt	debt	NOUN
ajfa-10198	272	193	ratio	ratio	NOUN
ajfa-10198	272	194	and	and	CCONJ
ajfa-10198	272	195	amount	amount	NOUN
ajfa-10198	272	196	of	of	ADP
ajfa-10198	272	197	discretionary	discretionary	ADJ
ajfa-10198	272	198	accruals	accrual	NOUN
ajfa-10198	272	199	for	for	ADP
ajfa-10198	272	200	each	each	DET
ajfa-10198	272	201	firm	firm	NOUN
ajfa-10198	272	202	in	in	ADP
ajfa-10198	272	203	the	the	DET
ajfa-10198	272	204	sample	sample	NOUN
ajfa-10198	272	205	in	in	ADP
ajfa-10198	272	206	each	each	DET
ajfa-10198	272	207	year	year	NOUN
ajfa-10198	272	208	.	.	PUNCT
ajfa-10198	273	1	the	the	DET
ajfa-10198	273	2	simple	simple	ADJ
ajfa-10198	273	3	linear	linear	ADJ
ajfa-10198	273	4	regression	regression	NOUN
ajfa-10198	273	5	method	method	NOUN
ajfa-10198	273	6	had	have	AUX
ajfa-10198	273	7	been	be	AUX
ajfa-10198	273	8	used	use	VERB
ajfa-10198	273	9	in	in	ADP
ajfa-10198	273	10	testing	test	VERB
ajfa-10198	273	11	the	the	DET
ajfa-10198	273	12	second	second	ADJ
ajfa-10198	273	13	hypothesis	hypothesis	NOUN
ajfa-10198	273	14	since	since	SCONJ
ajfa-10198	273	15	it	it	PRON
ajfa-10198	273	16	is	be	AUX
ajfa-10198	273	17	appropriate	appropriate	ADJ
ajfa-10198	273	18	to	to	PART
ajfa-10198	273	19	examine	examine	VERB
ajfa-10198	273	20	whether	whether	SCONJ
ajfa-10198	273	21	a	a	DET
ajfa-10198	273	22	single	single	ADJ
ajfa-10198	273	23	independent	independent	ADJ
ajfa-10198	273	24	variable	variable	NOUN
ajfa-10198	273	25	affects	affect	VERB
ajfa-10198	273	26	another	another	DET
ajfa-10198	273	27	dependent	dependent	ADJ
ajfa-10198	273	28	variable	variable	NOUN
ajfa-10198	273	29	.	.	PUNCT
ajfa-10198	274	1	the	the	DET
ajfa-10198	274	2	dependent	dependent	ADJ
ajfa-10198	274	3	variable	variable	NOUN
ajfa-10198	274	4	in	in	ADP
ajfa-10198	274	5	this	this	DET
ajfa-10198	274	6	study	study	NOUN
ajfa-10198	274	7	is	be	AUX
ajfa-10198	274	8	the	the	DET
ajfa-10198	274	9	practices	practice	NOUN
ajfa-10198	274	10	of	of	ADP
ajfa-10198	274	11	earnings	earning	NOUN
ajfa-10198	274	12	management	management	NOUN
ajfa-10198	274	13	phenomenon	phenomenon	NOUN
ajfa-10198	274	14	,	,	PUNCT
ajfa-10198	274	15	whereas	whereas	SCONJ
ajfa-10198	274	16	the	the	DET
ajfa-10198	274	17	independent	independent	ADJ
ajfa-10198	274	18	one	one	NOUN
ajfa-10198	274	19	is	be	AUX
ajfa-10198	274	20	the	the	DET
ajfa-10198	274	21	capital	capital	NOUN
ajfa-10198	274	22	structure	structure	NOUN
ajfa-10198	274	23	of	of	ADP
ajfa-10198	274	24	firms	firm	NOUN
ajfa-10198	274	25	.	.	PUNCT
ajfa-10198	275	1	while	while	SCONJ
ajfa-10198	275	2	the	the	DET
ajfa-10198	275	3	practices	practice	NOUN
ajfa-10198	275	4	of	of	ADP
ajfa-10198	275	5	earnings	earning	NOUN
ajfa-10198	275	6	management	management	NOUN
ajfa-10198	275	7	phenomenon	phenomenon	NOUN
ajfa-10198	275	8	are	be	AUX
ajfa-10198	275	9	measured	measure	VERB
ajfa-10198	275	10	through	through	ADP
ajfa-10198	275	11	the	the	DET
ajfa-10198	275	12	discretional	discretional	ADJ
ajfa-10198	275	13	accruals	accrual	NOUN
ajfa-10198	275	14	of	of	ADP
ajfa-10198	275	15	firms	firm	NOUN
ajfa-10198	275	16	along	along	ADP
ajfa-10198	275	17	the	the	DET
ajfa-10198	275	18	period	period	NOUN
ajfa-10198	275	19	of	of	ADP
ajfa-10198	275	20	the	the	DET
ajfa-10198	275	21	study	study	NOUN
ajfa-10198	275	22	,	,	PUNCT
ajfa-10198	275	23	the	the	DET
ajfa-10198	275	24	capital	capital	NOUN
ajfa-10198	275	25	structure	structure	NOUN
ajfa-10198	275	26	is	be	AUX
ajfa-10198	275	27	measured	measure	VERB
ajfa-10198	275	28	through	through	ADP
ajfa-10198	275	29	the	the	DET
ajfa-10198	275	30	debt	debt	NOUN
ajfa-10198	275	31	ration	ration	NOUN
ajfa-10198	275	32	of	of	ADP
ajfa-10198	275	33	each	each	DET
ajfa-10198	275	34	firm	firm	NOUN
ajfa-10198	275	35	in	in	ADP
ajfa-10198	275	36	each	each	DET
ajfa-10198	275	37	year	year	NOUN
ajfa-10198	275	38	along	along	ADP
ajfa-10198	275	39	the	the	DET
ajfa-10198	275	40	period	period	NOUN
ajfa-10198	275	41	of	of	ADP
ajfa-10198	275	42	the	the	DET
ajfa-10198	275	43	study	study	NOUN
ajfa-10198	275	44	.	.	PUNCT
ajfa-10198	276	1	table	table	NOUN
ajfa-10198	276	2	(	(	PUNCT
ajfa-10198	276	3	7	7	X
ajfa-10198	276	4	)	)	PUNCT
ajfa-10198	276	5	shows	show	VERB
ajfa-10198	276	6	the	the	DET
ajfa-10198	276	7	results	result	NOUN
ajfa-10198	276	8	of	of	ADP
ajfa-10198	276	9	simple	simple	ADJ
ajfa-10198	276	10	linear	linear	ADJ
ajfa-10198	276	11	regression	regression	NOUN
ajfa-10198	276	12	using	use	VERB
ajfa-10198	276	13	the	the	DET
ajfa-10198	276	14	spss	spss	PROPN
ajfa-10198	276	15	.	.	PUNCT
ajfa-10198	277	1	based	base	VERB
ajfa-10198	277	2	on	on	ADP
ajfa-10198	277	3	information	information	NOUN
ajfa-10198	277	4	appearing	appear	VERB
ajfa-10198	277	5	in	in	ADP
ajfa-10198	277	6	table	table	NOUN
ajfa-10198	277	7	(	(	PUNCT
ajfa-10198	277	8	7	7	NUM
ajfa-10198	277	9	)	)	PUNCT
ajfa-10198	277	10	,	,	PUNCT
ajfa-10198	277	11	the	the	DET
ajfa-10198	277	12	computed	compute	VERB
ajfa-10198	277	13	t	t	PROPN
ajfa-10198	277	14	-	-	PUNCT
ajfa-10198	277	15	value	value	NOUN
ajfa-10198	277	16	is	be	AUX
ajfa-10198	277	17	2.997	2.997	NUM
ajfa-10198	277	18	and	and	CCONJ
ajfa-10198	277	19	the	the	DET
ajfa-10198	277	20	coefficient	coefficient	NOUN
ajfa-10198	277	21	of	of	ADP
ajfa-10198	277	22	significance	significance	NOUN
ajfa-10198	277	23	is	be	AUX
ajfa-10198	277	24	0.003	0.003	NUM
ajfa-10198	277	25	.	.	PUNCT
ajfa-10198	278	1	because	because	SCONJ
ajfa-10198	278	2	the	the	DET
ajfa-10198	278	3	computed	compute	VERB
ajfa-10198	278	4	t	t	PROPN
ajfa-10198	278	5	-	-	PUNCT
ajfa-10198	278	6	value	value	NOUN
ajfa-10198	278	7	is	be	AUX
ajfa-10198	278	8	higher	high	ADJ
ajfa-10198	278	9	than	than	ADP
ajfa-10198	278	10	the	the	DET
ajfa-10198	278	11	tabulated	tabulate	VERB
ajfa-10198	278	12	one	one	NOUN
ajfa-10198	278	13	that	that	PRON
ajfa-10198	278	14	equals	equal	VERB
ajfa-10198	278	15	1	1	NUM
ajfa-10198	278	16	..	..	SYM
ajfa-10198	278	17	96	96	NUM
ajfa-10198	278	18	,	,	PUNCT
ajfa-10198	278	19	and	and	CCONJ
ajfa-10198	278	20	because	because	SCONJ
ajfa-10198	278	21	the	the	DET
ajfa-10198	278	22	coefficient	coefficient	NOUN
ajfa-10198	278	23	of	of	ADP
ajfa-10198	278	24	significance	significance	NOUN
ajfa-10198	278	25	is	be	AUX
ajfa-10198	278	26	less	less	ADJ
ajfa-10198	278	27	the	the	DET
ajfa-10198	278	28	predetermined	predetermined	ADJ
ajfa-10198	278	29	one	one	NUM
ajfa-10198	278	30	,	,	PUNCT
ajfa-10198	278	31	which	which	PRON
ajfa-10198	278	32	equals	equal	VERB
ajfa-10198	278	33	0.05	0.05	NUM
ajfa-10198	278	34	,	,	PUNCT
ajfa-10198	278	35	the	the	DET
ajfa-10198	278	36	null	null	ADJ
ajfa-10198	278	37	hypotheses	hypothesis	NOUN
ajfa-10198	278	38	which	which	PRON
ajfa-10198	278	39	states	state	VERB
ajfa-10198	278	40	that	that	SCONJ
ajfa-10198	278	41	the	the	DET
ajfa-10198	278	42	capital	capital	NOUN
ajfa-10198	278	43	structure	structure	NOUN
ajfa-10198	278	44	of	of	ADP
ajfa-10198	278	45	listed	list	VERB
ajfa-10198	278	46	firms	firm	NOUN
ajfa-10198	278	47	at	at	ADP
ajfa-10198	278	48	adx	adx	PROPN
ajfa-10198	278	49	does	do	AUX
ajfa-10198	278	50	n’t	not	PART
ajfa-10198	278	51	affect	affect	VERB
ajfa-10198	278	52	the	the	DET
ajfa-10198	278	53	practices	practice	NOUN
ajfa-10198	278	54	of	of	ADP
ajfa-10198	278	55	earnings	earning	NOUN
ajfa-10198	278	56	management	management	NOUN
ajfa-10198	278	57	phenomenon	phenomenon	NOUN
ajfa-10198	278	58	,	,	PUNCT
ajfa-10198	278	59	is	be	AUX
ajfa-10198	278	60	rejected	reject	VERB
ajfa-10198	278	61	.	.	PUNCT
ajfa-10198	279	1	in	in	ADP
ajfa-10198	279	2	opposite	opposite	ADJ
ajfa-10198	279	3	,	,	PUNCT
ajfa-10198	279	4	the	the	DET
ajfa-10198	279	5	alternative	alternative	ADJ
ajfa-10198	279	6	hypothesis	hypothesis	NOUN
ajfa-10198	279	7	which	which	PRON
ajfa-10198	279	8	states	state	VERB
ajfa-10198	279	9	that	that	SCONJ
ajfa-10198	279	10	capital	capital	NOUN
ajfa-10198	279	11	structure	structure	NOUN
ajfa-10198	279	12	affects	affect	VERB
ajfa-10198	279	13	earnings	earning	NOUN
ajfa-10198	279	14	management	management	NOUN
ajfa-10198	279	15	practices	practice	NOUN
ajfa-10198	279	16	is	be	AUX
ajfa-10198	279	17	accepted	accept	VERB
ajfa-10198	279	18	.	.	PUNCT
ajfa-10198	280	1	in	in	ADP
ajfa-10198	280	2	other	other	ADJ
ajfa-10198	280	3	words	word	NOUN
ajfa-10198	280	4	,	,	PUNCT
ajfa-10198	280	5	the	the	DET
ajfa-10198	280	6	test	test	NOUN
ajfa-10198	280	7	of	of	ADP
ajfa-10198	280	8	the	the	DET
ajfa-10198	280	9	hypotheses	hypothesis	NOUN
ajfa-10198	280	10	finds	find	VERB
ajfa-10198	280	11	that	that	SCONJ
ajfa-10198	280	12	the	the	DET
ajfa-10198	280	13	capital	capital	NOUN
ajfa-10198	280	14	structure	structure	NOUN
ajfa-10198	280	15	of	of	ADP
ajfa-10198	280	16	listed	list	VERB
ajfa-10198	280	17	firms	firm	NOUN
ajfa-10198	280	18	in	in	ADP
ajfa-10198	280	19	adx	adx	PROPN
ajfa-10198	280	20	affects	affect	VERB
ajfa-10198	280	21	the	the	DET
ajfa-10198	280	22	practices	practice	NOUN
ajfa-10198	280	23	of	of	ADP
ajfa-10198	280	24	earnings	earning	NOUN
ajfa-10198	280	25	management	management	NOUN
ajfa-10198	280	26	phenomenon	phenomenon	NOUN
ajfa-10198	280	27	of	of	ADP
ajfa-10198	280	28	these	these	DET
ajfa-10198	280	29	firms	firm	NOUN
ajfa-10198	280	30	.	.	PUNCT
ajfa-10198	281	1	table	table	NOUN
ajfa-10198	281	2	7	7	NUM
ajfa-10198	281	3	.	.	PUNCT
ajfa-10198	282	1	statistics	statistic	NOUN
ajfa-10198	282	2	of	of	ADP
ajfa-10198	282	3	the	the	DET
ajfa-10198	282	4	effect	effect	NOUN
ajfa-10198	282	5	of	of	ADP
ajfa-10198	282	6	debt	debt	NOUN
ajfa-10198	282	7	ratio	ratio	NOUN
ajfa-10198	282	8	on	on	ADP
ajfa-10198	282	9	discretionary	discretionary	ADJ
ajfa-10198	282	10	accruals	accrual	NOUN
ajfa-10198	282	11	hypothesis	hypothesis	NOUN
ajfa-10198	282	12	adjusted	adjust	VERB
ajfa-10198	282	13	r2	r2	PROPN
ajfa-10198	282	14	t	t	PROPN
ajfa-10198	282	15	-	-	PUNCT
ajfa-10198	282	16	value	value	NOUN
ajfa-10198	282	17	significance	significance	NOUN
ajfa-10198	282	18	coefficient	coefficient	NOUN
ajfa-10198	282	19	standard	standard	ADJ
ajfa-10198	282	20	error	error	NOUN
ajfa-10198	282	21	ho2	ho2	PROPN
ajfa-10198	282	22	0.065	0.065	NUM
ajfa-10198	282	23	2.997	2.997	NUM
ajfa-10198	282	24	0.003	0.003	NUM
ajfa-10198	282	25	0.022	0.022	NUM
ajfa-10198	282	26	the	the	DET
ajfa-10198	282	27	table	table	NOUN
ajfa-10198	282	28	shows	show	VERB
ajfa-10198	282	29	the	the	DET
ajfa-10198	282	30	regression	regression	NOUN
ajfa-10198	282	31	statistics	statistic	NOUN
ajfa-10198	282	32	of	of	ADP
ajfa-10198	282	33	the	the	DET
ajfa-10198	282	34	effect	effect	NOUN
ajfa-10198	282	35	of	of	ADP
ajfa-10198	282	36	debt	debt	NOUN
ajfa-10198	282	37	ratio	ratio	NOUN
ajfa-10198	282	38	on	on	ADP
ajfa-10198	282	39	discretionary	discretionary	ADJ
ajfa-10198	282	40	accruals	accrual	NOUN
ajfa-10198	282	41	based	base	VERB
ajfa-10198	282	42	on	on	ADP
ajfa-10198	282	43	the	the	DET
ajfa-10198	282	44	results	result	NOUN
ajfa-10198	282	45	of	of	ADP
ajfa-10198	282	46	regression	regression	NOUN
ajfa-10198	282	47	analysis	analysis	NOUN
ajfa-10198	282	48	,	,	PUNCT
ajfa-10198	282	49	the	the	DET
ajfa-10198	282	50	model	model	NOUN
ajfa-10198	282	51	of	of	ADP
ajfa-10198	282	52	the	the	DET
ajfa-10198	282	53	study	study	NOUN
ajfa-10198	282	54	takes	take	VERB
ajfa-10198	282	55	the	the	DET
ajfa-10198	282	56	following	follow	VERB
ajfa-10198	282	57	form	form	NOUN
ajfa-10198	282	58	em	em	PRON
ajfa-10198	282	59	=	=	SYM
ajfa-10198	282	60	-0.39	-0.39	PROPN
ajfa-10198	282	61	+	+	NUM
ajfa-10198	282	62	0.022dt+	0.022dt+	PROPN
ajfa-10198	282	63	0.022	0.022	NUM
ajfa-10198	282	64	(	(	PUNCT
ajfa-10198	282	65	6	6	NUM
ajfa-10198	282	66	)	)	PUNCT
ajfa-10198	282	67	6	6	NUM
ajfa-10198	282	68	.	.	PUNCT
ajfa-10198	283	1	findings	finding	NOUN
ajfa-10198	283	2	and	and	CCONJ
ajfa-10198	283	3	conclusions	conclusion	NOUN
ajfa-10198	283	4	the	the	DET
ajfa-10198	283	5	primary	primary	ADJ
ajfa-10198	283	6	two	two	NUM
ajfa-10198	283	7	objectives	objective	NOUN
ajfa-10198	283	8	of	of	ADP
ajfa-10198	283	9	the	the	DET
ajfa-10198	283	10	study	study	NOUN
ajfa-10198	283	11	is	be	AUX
ajfa-10198	283	12	to	to	PART
ajfa-10198	283	13	identify	identify	VERB
ajfa-10198	283	14	whether	whether	SCONJ
ajfa-10198	283	15	listed	list	VERB
ajfa-10198	283	16	firms	firm	NOUN
ajfa-10198	283	17	in	in	ADP
ajfa-10198	283	18	adx	adx	PROPN
ajfa-10198	283	19	practice	practice	VERB
ajfa-10198	283	20	the	the	DET
ajfa-10198	283	21	phenomenon	phenomenon	NOUN
ajfa-10198	283	22	of	of	ADP
ajfa-10198	283	23	earnings	earning	NOUN
ajfa-10198	283	24	management	management	NOUN
ajfa-10198	283	25	,	,	PUNCT
ajfa-10198	283	26	and	and	CCONJ
ajfa-10198	283	27	to	to	PART
ajfa-10198	283	28	examine	examine	VERB
ajfa-10198	283	29	whether	whether	SCONJ
ajfa-10198	283	30	the	the	DET
ajfa-10198	283	31	capital	capital	NOUN
ajfa-10198	283	32	structure	structure	NOUN
ajfa-10198	283	33	of	of	ADP
ajfa-10198	283	34	these	these	DET
ajfa-10198	283	35	firms	firm	NOUN
ajfa-10198	283	36	affects	affect	VERB
ajfa-10198	283	37	the	the	DET
ajfa-10198	283	38	practices	practice	NOUN
ajfa-10198	283	39	of	of	ADP
ajfa-10198	283	40	earnings	earning	NOUN
ajfa-10198	283	41	management	management	NOUN
ajfa-10198	283	42	.	.	PUNCT
ajfa-10198	284	1	data	datum	NOUN
ajfa-10198	284	2	of	of	ADP
ajfa-10198	284	3	a	a	DET
ajfa-10198	284	4	sample	sample	NOUN
ajfa-10198	284	5	consisting	consist	VERB
ajfa-10198	284	6	of	of	ADP
ajfa-10198	284	7	29	29	NUM
ajfa-10198	284	8	listed	list	VERB
ajfa-10198	284	9	firms	firm	NOUN
ajfa-10198	284	10	had	have	AUX
ajfa-10198	284	11	been	be	AUX
ajfa-10198	284	12	collected	collect	VERB
ajfa-10198	284	13	covering	cover	VERB
ajfa-10198	284	14	the	the	DET
ajfa-10198	284	15	period2012	period2012	PROPN
ajfa-10198	284	16	-	-	PUNCT
ajfa-10198	284	17	2015	2015	NUM
ajfa-10198	284	18	,	,	PUNCT
ajfa-10198	284	19	and	and	CCONJ
ajfa-10198	284	20	analyzed	analyze	VERB
ajfa-10198	284	21	.	.	PUNCT
ajfa-10198	285	1	both	both	PRON
ajfa-10198	285	2	of	of	ADP
ajfa-10198	285	3	the	the	DET
ajfa-10198	285	4	two	two	NUM
ajfa-10198	285	5	2013	2013	NUM
ajfa-10198	285	6	19,068,225	19,068,225	NUM
ajfa-10198	285	7	21,549,756	21,549,756	NUM
ajfa-10198	285	8	0.885	0.885	NUM
ajfa-10198	285	9	2014	2014	NUM
ajfa-10198	285	10	22,797,624	22,797,624	NUM
ajfa-10198	285	11	25,709,285	25,709,285	NUM
ajfa-10198	285	12	0.887	0.887	NUM
ajfa-10198	285	13	2015	2015	NUM
ajfa-10198	285	14	21,093,668	21,093,668	NUM
ajfa-10198	285	15	23,681,623	23,681,623	NUM
ajfa-10198	285	16	0.891	0.891	NUM
ajfa-10198	285	17	firm	firm	NOUN
ajfa-10198	285	18	29	29	NUM
ajfa-10198	285	19	2012	2012	NUM
ajfa-10198	285	20	162,271	162,271	NUM
ajfa-10198	285	21	1,418,071	1,418,071	NUM
ajfa-10198	285	22	0.114	0.114	NUM
ajfa-10198	285	23	2013	2013	NUM
ajfa-10198	285	24	150,887	150,887	NUM
ajfa-10198	285	25	1,407,870	1,407,870	NUM
ajfa-10198	285	26	0.107	0.107	NUM
ajfa-10198	285	27	2014	2014	NUM
ajfa-10198	285	28	104,892	104,892	NUM
ajfa-10198	285	29	1,391,264	1,391,264	NUM
ajfa-10198	285	30	0.075	0.075	NUM
ajfa-10198	285	31	2015	2015	NUM
ajfa-10198	285	32	114,138	114,138	NUM
ajfa-10198	285	33	1,368,832	1,368,832	NUM
ajfa-10198	285	34	0.083	0.083	NUM
ajfa-10198	285	35	asian	asian	ADJ
ajfa-10198	285	36	journal	journal	PROPN
ajfa-10198	285	37	of	of	ADP
ajfa-10198	285	38	finance	finance	PROPN
ajfa-10198	285	39	&	&	CCONJ
ajfa-10198	285	40	accounting	accounting	PROPN
ajfa-10198	285	41	issn	issn	PROPN
ajfa-10198	285	42	1946	1946	NUM
ajfa-10198	285	43	-	-	PUNCT
ajfa-10198	285	44	052x	052x	PROPN
ajfa-10198	285	45	2016	2016	NUM
ajfa-10198	285	46	,	,	PUNCT
ajfa-10198	285	47	vol	vol	NOUN
ajfa-10198	285	48	.	.	PROPN
ajfa-10198	285	49	8	8	NUM
ajfa-10198	285	50	,	,	PUNCT
ajfa-10198	285	51	no	no	INTJ
ajfa-10198	285	52	.	.	NOUN
ajfa-10198	285	53	2	2	NUM
ajfa-10198	285	54	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	285	55	191	191	NUM
ajfa-10198	285	56	hypotheses	hypothesis	NOUN
ajfa-10198	285	57	that	that	SCONJ
ajfa-10198	285	58	constructing	construct	VERB
ajfa-10198	285	59	the	the	DET
ajfa-10198	285	60	study	study	NOUN
ajfa-10198	285	61	had	have	AUX
ajfa-10198	285	62	been	be	AUX
ajfa-10198	285	63	tested	test	VERB
ajfa-10198	285	64	using	use	VERB
ajfa-10198	285	65	the	the	DET
ajfa-10198	285	66	binomial	binomial	ADJ
ajfa-10198	285	67	distribution	distribution	NOUN
ajfa-10198	285	68	test	test	NOUN
ajfa-10198	285	69	for	for	ADP
ajfa-10198	285	70	practices	practice	NOUN
ajfa-10198	285	71	of	of	ADP
ajfa-10198	285	72	earnings	earning	NOUN
ajfa-10198	285	73	management	management	NOUN
ajfa-10198	285	74	,	,	PUNCT
ajfa-10198	285	75	and	and	CCONJ
ajfa-10198	285	76	the	the	DET
ajfa-10198	285	77	simple	simple	ADJ
ajfa-10198	285	78	linear	linear	ADJ
ajfa-10198	285	79	regression	regression	NOUN
ajfa-10198	285	80	method	method	NOUN
ajfa-10198	285	81	for	for	ADP
ajfa-10198	285	82	the	the	DET
ajfa-10198	285	83	impact	impact	NOUN
ajfa-10198	285	84	of	of	ADP
ajfa-10198	285	85	capital	capital	NOUN
ajfa-10198	285	86	structure	structure	NOUN
ajfa-10198	285	87	.	.	PUNCT
ajfa-10198	286	1	the	the	DET
ajfa-10198	286	2	analysis	analysis	NOUN
ajfa-10198	286	3	of	of	ADP
ajfa-10198	286	4	discretionary	discretionary	ADJ
ajfa-10198	286	5	accruals	accrual	NOUN
ajfa-10198	286	6	revealed	reveal	VERB
ajfa-10198	286	7	that	that	SCONJ
ajfa-10198	286	8	listed	list	VERB
ajfa-10198	286	9	firms	firm	NOUN
ajfa-10198	286	10	at	at	ADP
ajfa-10198	286	11	adx	adx	PROPN
ajfa-10198	286	12	have	have	VERB
ajfa-10198	286	13	practices	practice	NOUN
ajfa-10198	286	14	of	of	ADP
ajfa-10198	286	15	earnings	earning	NOUN
ajfa-10198	286	16	management	management	NOUN
ajfa-10198	286	17	.	.	PUNCT
ajfa-10198	287	1	data	datum	NOUN
ajfa-10198	287	2	covering	cover	VERB
ajfa-10198	287	3	the	the	DET
ajfa-10198	287	4	period	period	NOUN
ajfa-10198	287	5	2012	2012	NUM
ajfa-10198	287	6	-	-	SYM
ajfa-10198	287	7	2015	2015	NUM
ajfa-10198	287	8	regarding	regard	VERB
ajfa-10198	287	9	debt	debt	NOUN
ajfa-10198	287	10	ratio	ratio	NOUN
ajfa-10198	287	11	for	for	ADP
ajfa-10198	287	12	the	the	DET
ajfa-10198	287	13	firms	firm	NOUN
ajfa-10198	287	14	included	include	VERB
ajfa-10198	287	15	in	in	ADP
ajfa-10198	287	16	the	the	DET
ajfa-10198	287	17	sample	sample	NOUN
ajfa-10198	287	18	had	have	AUX
ajfa-10198	287	19	been	be	AUX
ajfa-10198	287	20	analyzed	analyze	VERB
ajfa-10198	287	21	with	with	ADP
ajfa-10198	287	22	discretionary	discretionary	ADJ
ajfa-10198	287	23	accruals	accrual	NOUN
ajfa-10198	287	24	of	of	ADP
ajfa-10198	287	25	the	the	DET
ajfa-10198	287	26	same	same	ADJ
ajfa-10198	287	27	period	period	NOUN
ajfa-10198	287	28	,	,	PUNCT
ajfa-10198	287	29	and	and	CCONJ
ajfa-10198	287	30	the	the	DET
ajfa-10198	287	31	finding	finding	NOUN
ajfa-10198	287	32	shows	show	VERB
ajfa-10198	287	33	no	no	DET
ajfa-10198	287	34	significant	significant	ADJ
ajfa-10198	287	35	effect	effect	NOUN
ajfa-10198	287	36	of	of	ADP
ajfa-10198	287	37	capital	capital	NOUN
ajfa-10198	287	38	structure	structure	NOUN
ajfa-10198	287	39	on	on	ADP
ajfa-10198	287	40	earnings	earning	NOUN
ajfa-10198	287	41	management	management	NOUN
ajfa-10198	287	42	practices	practice	NOUN
ajfa-10198	287	43	.	.	PUNCT
ajfa-10198	288	1	this	this	DET
ajfa-10198	288	2	conclusion	conclusion	NOUN
ajfa-10198	288	3	means	mean	VERB
ajfa-10198	288	4	that	that	SCONJ
ajfa-10198	288	5	whether	whether	SCONJ
ajfa-10198	288	6	firms	firm	NOUN
ajfa-10198	288	7	use	use	VERB
ajfa-10198	288	8	more	more	ADJ
ajfa-10198	288	9	or	or	CCONJ
ajfa-10198	288	10	low	low	ADJ
ajfa-10198	288	11	debts	debt	NOUN
ajfa-10198	288	12	in	in	ADP
ajfa-10198	288	13	its	its	PRON
ajfa-10198	288	14	capital	capital	NOUN
ajfa-10198	288	15	structures	structure	NOUN
ajfa-10198	288	16	,	,	PUNCT
ajfa-10198	288	17	the	the	DET
ajfa-10198	288	18	practices	practice	NOUN
ajfa-10198	288	19	of	of	ADP
ajfa-10198	288	20	earnings	earning	NOUN
ajfa-10198	288	21	management	management	NOUN
ajfa-10198	288	22	will	will	AUX
ajfa-10198	288	23	not	not	PART
ajfa-10198	288	24	be	be	AUX
ajfa-10198	288	25	affected	affect	VERB
ajfa-10198	288	26	.	.	PUNCT
ajfa-10198	289	1	the	the	DET
ajfa-10198	289	2	findings	finding	NOUN
ajfa-10198	289	3	of	of	ADP
ajfa-10198	289	4	the	the	DET
ajfa-10198	289	5	study	study	NOUN
ajfa-10198	289	6	is	be	AUX
ajfa-10198	289	7	in	in	ADP
ajfa-10198	289	8	agreement	agreement	NOUN
ajfa-10198	289	9	with	with	ADP
ajfa-10198	289	10	mozarpour	mozarpour	NOUN
ajfa-10198	289	11	and	and	CCONJ
ajfa-10198	289	12	nourouzi	nourouzi	PROPN
ajfa-10198	289	13	(	(	PUNCT
ajfa-10198	289	14	2015	2015	NUM
ajfa-10198	289	15	)	)	PUNCT
ajfa-10198	289	16	,	,	PUNCT
ajfa-10198	289	17	an	an	DET
ajfa-10198	289	18	,	,	PUNCT
ajfa-10198	289	19	li	li	PROPN
ajfa-10198	289	20	,	,	PUNCT
ajfa-10198	289	21	and	and	CCONJ
ajfa-10198	289	22	yu	yu	PROPN
ajfa-10198	289	23	,	,	PUNCT
ajfa-10198	289	24	(	(	PUNCT
ajfa-10198	289	25	2013	2013	NUM
ajfa-10198	289	26	)	)	PUNCT
ajfa-10198	289	27	,	,	PUNCT
ajfa-10198	289	28	zamri	zamri	PROPN
ajfa-10198	289	29	,	,	PUNCT
ajfa-10198	289	30	abdul	abdul	PROPN
ajfa-10198	289	31	rahman	rahman	PROPN
ajfa-10198	289	32	,	,	PUNCT
ajfa-10198	289	33	isa	isa	PROPN
ajfa-10198	289	34	,	,	PUNCT
ajfa-10198	289	35	(	(	PUNCT
ajfa-10198	289	36	2013	2013	NUM
ajfa-10198	289	37	)	)	PUNCT
ajfa-10198	289	38	,	,	PUNCT
ajfa-10198	289	39	and	and	CCONJ
ajfa-10198	289	40	roodpohti	roodpohti	NOUN
ajfa-10198	289	41	and	and	CCONJ
ajfa-10198	289	42	chashmi	chashmi	PROPN
ajfa-10198	289	43	(	(	PUNCT
ajfa-10198	289	44	2011	2011	NUM
ajfa-10198	289	45	)	)	PUNCT
ajfa-10198	289	46	.	.	PUNCT
ajfa-10198	290	1	therefore	therefore	ADV
ajfa-10198	290	2	,	,	PUNCT
ajfa-10198	290	3	more	more	ADJ
ajfa-10198	290	4	studies	study	NOUN
ajfa-10198	290	5	are	be	AUX
ajfa-10198	290	6	required	require	VERB
ajfa-10198	290	7	to	to	ADP
ajfa-10198	290	8	the	the	DET
ajfa-10198	290	9	relationship	relationship	NOUN
ajfa-10198	290	10	between	between	ADP
ajfa-10198	290	11	the	the	DET
ajfa-10198	290	12	capital	capital	NOUN
ajfa-10198	290	13	structure	structure	NOUN
ajfa-10198	290	14	and	and	CCONJ
ajfa-10198	290	15	earnings	earning	NOUN
ajfa-10198	290	16	management	management	NOUN
ajfa-10198	290	17	.	.	PUNCT
ajfa-10198	291	1	in	in	ADP
ajfa-10198	291	2	addition	addition	NOUN
ajfa-10198	291	3	,	,	PUNCT
ajfa-10198	291	4	more	more	ADJ
ajfa-10198	291	5	research	research	NOUN
ajfa-10198	291	6	recommended	recommend	VERB
ajfa-10198	291	7	to	to	ADP
ajfa-10198	291	8	the	the	DET
ajfa-10198	291	9	relationship	relationship	NOUN
ajfa-10198	291	10	between	between	ADP
ajfa-10198	291	11	debt	debt	NOUN
ajfa-10198	291	12	weight	weight	NOUN
ajfa-10198	291	13	in	in	ADP
ajfa-10198	291	14	the	the	DET
ajfa-10198	291	15	capital	capital	NOUN
ajfa-10198	291	16	structure	structure	NOUN
ajfa-10198	291	17	of	of	ADP
ajfa-10198	291	18	firms	firm	NOUN
ajfa-10198	291	19	,	,	PUNCT
ajfa-10198	291	20	since	since	SCONJ
ajfa-10198	291	21	still	still	ADV
ajfa-10198	291	22	the	the	DET
ajfa-10198	291	23	relationship	relationship	NOUN
ajfa-10198	291	24	is	be	AUX
ajfa-10198	291	25	still	still	ADV
ajfa-10198	291	26	questionable	questionable	ADJ
ajfa-10198	291	27	.	.	PUNCT
ajfa-10198	292	1	references	reference	NOUN
ajfa-10198	292	2	abu	abu	PROPN
ajfa-10198	292	3	ajeelah	ajeelah	PROPN
ajfa-10198	292	4	e.	e.	PROPN
ajfa-10198	292	5	m.	m.	PROPN
ajfa-10198	292	6	,	,	PUNCT
ajfa-10198	292	7	&	&	CCONJ
ajfa-10198	292	8	hamdan	hamdan	PROPN
ajfa-10198	292	9	,	,	PUNCT
ajfa-10198	292	10	a.	a.	NOUN
ajfa-10198	292	11	(	(	PUNCT
ajfa-10198	292	12	2009	2009	NUM
ajfa-10198	292	13	)	)	PUNCT
ajfa-10198	292	14	.	.	PUNCT
ajfa-10198	293	1	the	the	DET
ajfa-10198	293	2	impact	impact	NOUN
ajfa-10198	293	3	of	of	ADP
ajfa-10198	293	4	corporate	corporate	ADJ
ajfa-10198	293	5	governance	governance	NOUN
ajfa-10198	293	6	on	on	ADP
ajfa-10198	293	7	earnings	earning	NOUN
ajfa-10198	293	8	management	management	NOUN
ajfa-10198	293	9	:	:	PUNCT
ajfa-10198	293	10	evidence	evidence	NOUN
ajfa-10198	293	11	from	from	ADP
ajfa-10198	293	12	jordan	jordan	PROPN
ajfa-10198	293	13	,	,	PUNCT
ajfa-10198	293	14	working	working	NOUN
ajfa-10198	293	15	paper	paper	NOUN
ajfa-10198	293	16	,	,	PUNCT
ajfa-10198	293	17	the	the	DET
ajfa-10198	293	18	global	global	ADJ
ajfa-10198	293	19	financial	financial	ADJ
ajfa-10198	293	20	and	and	CCONJ
ajfa-10198	293	21	economic	economic	ADJ
ajfa-10198	293	22	crisis	crisis	NOUN
ajfa-10198	293	23	and	and	CCONJ
ajfa-10198	293	24	corporate	corporate	ADJ
ajfa-10198	293	25	governance	governance	NOUN
ajfa-10198	293	26	,	,	PUNCT
ajfa-10198	293	27	suteif	suteif	NOUN
ajfa-10198	293	28	university	university	PROPN
ajfa-10198	293	29	,	,	PUNCT
ajfa-10198	293	30	algeria	algeria	PROPN
ajfa-10198	293	31	,	,	PUNCT
ajfa-10198	293	32	october	october	PROPN
ajfa-10198	293	33	20	20	NUM
ajfa-10198	293	34	-	-	SYM
ajfa-10198	293	35	21	21	NUM
ajfa-10198	293	36	,	,	PUNCT
ajfa-10198	293	37	2009	2009	NUM
ajfa-10198	293	38	,	,	PUNCT
ajfa-10198	293	39	available	available	ADJ
ajfa-10198	293	40	on	on	ADP
ajfa-10198	293	41	line	line	NOUN
ajfa-10198	293	42	at	at	ADP
ajfa-10198	293	43	:	:	PUNCT
ajfa-10198	293	44	http://iefpedia.com/arab	http://iefpedia.com/arab	PROPN
ajfa-10198	293	45	.	.	PUNCT
ajfa-10198	293	46	al	al	PROPN
ajfa-10198	293	47	momani	momani	PROPN
ajfa-10198	293	48	,	,	PUNCT
ajfa-10198	293	49	m.	m.	NOUN
ajfa-10198	293	50	a.	a.	NOUN
ajfa-10198	293	51	(	(	PUNCT
ajfa-10198	293	52	2016	2016	NUM
ajfa-10198	293	53	)	)	PUNCT
ajfa-10198	293	54	.	.	PUNCT
ajfa-10198	294	1	the	the	DET
ajfa-10198	294	2	ability	ability	NOUN
ajfa-10198	294	3	of	of	ADP
ajfa-10198	294	4	traditional	traditional	ADJ
ajfa-10198	294	5	and	and	CCONJ
ajfa-10198	294	6	modern	modern	ADJ
ajfa-10198	294	7	performance	performance	NOUN
ajfa-10198	294	8	indicators	indicator	NOUN
ajfa-10198	294	9	in	in	ADP
ajfa-10198	294	10	interpreting	interpret	VERB
ajfa-10198	294	11	the	the	DET
ajfa-10198	294	12	phenomenon	phenomenon	NOUN
ajfa-10198	294	13	of	of	ADP
ajfa-10198	294	14	earnings	earning	NOUN
ajfa-10198	294	15	management	management	NOUN
ajfa-10198	294	16	:	:	PUNCT
ajfa-10198	294	17	evidence	evidence	NOUN
ajfa-10198	294	18	manufacturing	manufacturing	NOUN
ajfa-10198	294	19	firms	firm	NOUN
ajfa-10198	294	20	in	in	ADP
ajfa-10198	294	21	amman	amman	PROPN
ajfa-10198	294	22	stock	stock	PROPN
ajfa-10198	294	23	exchange	exchange	PROPN
ajfa-10198	294	24	.	.	PUNCT
ajfa-10198	295	1	asian	asian	ADJ
ajfa-10198	295	2	journal	journal	PROPN
ajfa-10198	295	3	of	of	ADP
ajfa-10198	295	4	finance	finance	PROPN
ajfa-10198	295	5	&	&	CCONJ
ajfa-10198	295	6	accounting	accounting	PROPN
ajfa-10198	295	7	,	,	PUNCT
ajfa-10198	295	8	8(2	8(2	NUM
ajfa-10198	295	9	)	)	PUNCT
ajfa-10198	295	10	,	,	PUNCT
ajfa-10198	295	11	77	77	NUM
ajfa-10198	295	12	-	-	SYM
ajfa-10198	295	13	99	99	NUM
ajfa-10198	295	14	.	.	PUNCT
ajfa-10198	296	1	https://doi.org/10.5296/ajfa.v8i1.8943	https://doi.org/10.5296/ajfa.v8i1.8943	PROPN
ajfa-10198	296	2	an	an	X
ajfa-10198	296	3	,	,	PUNCT
ajfa-10198	296	4	z.	z.	PROPN
ajfa-10198	296	5	,	,	PUNCT
ajfa-10198	296	6	li	li	PROPN
ajfa-10198	296	7	,	,	PUNCT
ajfa-10198	296	8	d.	d.	PROPN
ajfa-10198	296	9	,	,	PUNCT
ajfa-10198	296	10	&	&	CCONJ
ajfa-10198	296	11	yu	yu	PROPN
ajfa-10198	296	12	,	,	PUNCT
ajfa-10198	296	13	j.	j.	PROPN
ajfa-10198	296	14	(	(	PUNCT
ajfa-10198	296	15	2013	2013	NUM
ajfa-10198	296	16	)	)	PUNCT
ajfa-10198	296	17	.	.	PUNCT
ajfa-10198	297	1	earnings	earning	NOUN
ajfa-10198	297	2	management	management	NOUN
ajfa-10198	297	3	,	,	PUNCT
ajfa-10198	297	4	capital	capital	NOUN
ajfa-10198	297	5	structure	structure	NOUN
ajfa-10198	297	6	,	,	PUNCT
ajfa-10198	297	7	and	and	CCONJ
ajfa-10198	297	8	the	the	DET
ajfa-10198	297	9	role	role	NOUN
ajfa-10198	297	10	of	of	ADP
ajfa-10198	297	11	institutional	institutional	ADJ
ajfa-10198	297	12	environments	environment	NOUN
ajfa-10198	297	13	,	,	PUNCT
ajfa-10198	297	14	available	available	ADJ
ajfa-10198	297	15	:	:	PUNCT
ajfa-10198	297	16	file:///c	file:///c	NOUN
ajfa-10198	297	17	:	:	PUNCT
ajfa-10198	297	18	users	user	NOUN
ajfa-10198	297	19	/	/	SYM
ajfa-10198	297	20	user	user	NOUN
ajfa-10198	297	21	/	/	SYM
ajfa-10198	297	22	downloads	download	NOUN
ajfa-10198	297	23	/	/	SYM
ajfa-10198	297	24	ssrn	ssrn	NOUN
ajfa-10198	297	25	-	-	PUNCT
ajfa-10198	297	26	id2207804	id2207804	NOUN
ajfa-10198	297	27	.	.	PUNCT
ajfa-10198	298	1	benkraiem	benkraiem	PROPN
ajfa-10198	298	2	,	,	PUNCT
ajfa-10198	298	3	r.	r.	PROPN
ajfa-10198	298	4	(	(	PUNCT
ajfa-10198	298	5	2012	2012	NUM
ajfa-10198	298	6	)	)	PUNCT
ajfa-10198	298	7	.	.	PUNCT
ajfa-10198	299	1	board	board	NOUN
ajfa-10198	299	2	independence	independence	NOUN
ajfa-10198	299	3	,	,	PUNCT
ajfa-10198	299	4	corporate	corporate	ADJ
ajfa-10198	299	5	governance	governance	NOUN
ajfa-10198	299	6	and	and	CCONJ
ajfa-10198	299	7	earnings	earning	NOUN
ajfa-10198	299	8	management	management	NOUN
ajfa-10198	299	9	in	in	ADP
ajfa-10198	299	10	france	france	PROPN
ajfa-10198	299	11	.	.	PUNCT
ajfa-10198	300	1	available	available	ADJ
ajfa-10198	300	2	:	:	PUNCT
ajfa-10198	301	1	http://link.springer.com/chapter	http://link.springer.com/chapter	PROPN
ajfa-10198	301	2	.	.	PUNCT
ajfa-10198	301	3	beatty	beatty	PROPN
ajfa-10198	301	4	,	,	PUNCT
ajfa-10198	301	5	a.	a.	PROPN
ajfa-10198	301	6	,	,	PUNCT
ajfa-10198	301	7	and	and	CCONJ
ajfa-10198	301	8	weber	weber	PROPN
ajfa-10198	301	9	,	,	PUNCT
ajfa-10198	301	10	j.	j.	PROPN
ajfa-10198	301	11	(	(	PUNCT
ajfa-10198	301	12	2008	2008	NUM
ajfa-10198	301	13	)	)	PUNCT
ajfa-10198	301	14	.	.	PUNCT
ajfa-10198	302	1	the	the	DET
ajfa-10198	302	2	effects	effect	NOUN
ajfa-10198	302	3	of	of	ADP
ajfa-10198	302	4	debt	debt	NOUN
ajfa-10198	302	5	contracting	contracting	NOUN
ajfa-10198	302	6	on	on	ADP
ajfa-10198	302	7	voluntary	voluntary	ADJ
ajfa-10198	302	8	accounting	accounting	NOUN
ajfa-10198	302	9	method	method	NOUN
ajfa-10198	302	10	changes	change	NOUN
ajfa-10198	302	11	.	.	PUNCT
ajfa-10198	303	1	the	the	DET
ajfa-10198	303	2	accounting	accounting	NOUN
ajfa-10198	303	3	review	review	NOUN
ajfa-10198	303	4	,	,	PUNCT
ajfa-10198	303	5	78(1	78(1	NOUN
ajfa-10198	303	6	)	)	PUNCT
ajfa-10198	303	7	,	,	PUNCT
ajfa-10198	303	8	119	119	NUM
ajfa-10198	303	9	-	-	SYM
ajfa-10198	303	10	142	142	NUM
ajfa-10198	303	11	.	.	PUNCT
ajfa-10198	304	1	https://doi.org/10.2308/accr.2003.78.1.119	https://doi.org/10.2308/accr.2003.78.1.119	PROPN
ajfa-10198	304	2	cabej	cabej	PROPN
ajfa-10198	304	3	,	,	PUNCT
ajfa-10198	304	4	e.	e.	PROPN
ajfa-10198	304	5	(	(	PUNCT
ajfa-10198	304	6	2013	2013	NUM
ajfa-10198	304	7	)	)	PUNCT
ajfa-10198	304	8	.	.	PUNCT
ajfa-10198	305	1	earnings	earning	NOUN
ajfa-10198	305	2	management	management	NOUN
ajfa-10198	305	3	and	and	CCONJ
ajfa-10198	305	4	firms	firm	NOUN
ajfa-10198	305	5	size	size	VERB
ajfa-10198	305	6	:	:	PUNCT
ajfa-10198	305	7	an	an	DET
ajfa-10198	305	8	empirical	empirical	ADJ
ajfa-10198	305	9	analyze	analyze	NOUN
ajfa-10198	305	10	in	in	ADP
ajfa-10198	305	11	alalbanian	alalbanian	ADJ
ajfa-10198	305	12	market	market	NOUN
ajfa-10198	305	13	.	.	PUNCT
ajfa-10198	306	1	european	european	ADJ
ajfa-10198	306	2	scientific	scientific	ADJ
ajfa-10198	306	3	journal	journal	NOUN
ajfa-10198	306	4	,	,	PUNCT
ajfa-10198	306	5	9(16	9(16	NUM
ajfa-10198	306	6	)	)	PUNCT
ajfa-10198	306	7	,	,	PUNCT
ajfa-10198	306	8	135	135	NUM
ajfa-10198	306	9	-	-	SYM
ajfa-10198	306	10	143	143	NUM
ajfa-10198	306	11	.	.	PUNCT
ajfa-10198	307	1	chen	chen	PROPN
ajfa-10198	307	2	,	,	PUNCT
ajfa-10198	307	3	x.	x.	PROPN
ajfa-10198	307	4	,	,	PUNCT
ajfa-10198	307	5	cheng	cheng	PROPN
ajfa-10198	307	6	,	,	PUNCT
ajfa-10198	307	7	q.	q.	PROPN
ajfa-10198	307	8	,	,	PUNCT
ajfa-10198	307	9	&	&	CCONJ
ajfa-10198	307	10	wang	wang	PROPN
ajfa-10198	307	11	,	,	PUNCT
ajfa-10198	307	12	x.	x.	NOUN
ajfa-10198	307	13	(	(	PUNCT
ajfa-10198	307	14	2011	2011	NUM
ajfa-10198	307	15	)	)	PUNCT
ajfa-10198	307	16	.	.	PUNCT
ajfa-10198	308	1	does	do	AUX
ajfa-10198	308	2	increased	increase	VERB
ajfa-10198	308	3	board	board	NOUN
ajfa-10198	308	4	independence	independence	NOUN
ajfa-10198	308	5	reduce	reduce	VERB
ajfa-10198	308	6	earnings	earning	NOUN
ajfa-10198	308	7	management	management	NOUN
ajfa-10198	308	8	?	?	PUNCT
ajfa-10198	309	1	evidence	evidence	NOUN
ajfa-10198	309	2	from	from	ADP
ajfa-10198	309	3	recent	recent	ADJ
ajfa-10198	309	4	regulatory	regulatory	ADJ
ajfa-10198	309	5	reforms	reform	NOUN
ajfa-10198	309	6	.	.	PUNCT
ajfa-10198	310	1	available	available	ADJ
ajfa-10198	310	2	:	:	PUNCT
ajfa-10198	310	3	http://www1.american.edu/academic.depts/ksb/finance_realestate/mrobe/seminar/qcheng.pd	http://www1.american.edu/academic.depts/ksb/finance_realestate/mrobe/seminar/qcheng.pd	PROPN
ajfa-10198	310	4	f.	f.	PROPN
ajfa-10198	310	5	dechow	dechow	PROPN
ajfa-10198	310	6	,	,	PUNCT
ajfa-10198	310	7	p.	p.	NOUN
ajfa-10198	310	8	m.	m.	NOUN
ajfa-10198	310	9	,	,	PUNCT
ajfa-10198	310	10	&	&	CCONJ
ajfa-10198	310	11	others	other	NOUN
ajfa-10198	310	12	(	(	PUNCT
ajfa-10198	310	13	2011	2011	NUM
ajfa-10198	310	14	)	)	PUNCT
ajfa-10198	310	15	.	.	PUNCT
ajfa-10198	311	1	detecting	detect	VERB
ajfa-10198	311	2	earnings	earning	NOUN
ajfa-10198	311	3	management	management	NOUN
ajfa-10198	311	4	:	:	PUNCT
ajfa-10198	311	5	a	a	DET
ajfa-10198	311	6	new	new	ADJ
ajfa-10198	311	7	approach	approach	NOUN
ajfa-10198	311	8	,	,	PUNCT
ajfa-10198	311	9	working	working	NOUN
ajfa-10198	311	10	paper	paper	NOUN
ajfa-10198	311	11	,	,	PUNCT
ajfa-10198	311	12	available	available	ADJ
ajfa-10198	311	13	:	:	PUNCT
ajfa-10198	311	14	http://ssrn.com/abstract=1735168	http://ssrn.com/abstract=1735168	NOUN
ajfa-10198	311	15	.	.	PUNCT
ajfa-10198	312	1	asian	asian	ADJ
ajfa-10198	312	2	journal	journal	PROPN
ajfa-10198	312	3	of	of	ADP
ajfa-10198	312	4	finance	finance	PROPN
ajfa-10198	312	5	&	&	CCONJ
ajfa-10198	312	6	accounting	accounting	PROPN
ajfa-10198	312	7	issn	issn	PROPN
ajfa-10198	312	8	1946	1946	NUM
ajfa-10198	312	9	-	-	PUNCT
ajfa-10198	312	10	052x	052x	PROPN
ajfa-10198	312	11	2016	2016	NUM
ajfa-10198	312	12	,	,	PUNCT
ajfa-10198	312	13	vol	vol	NOUN
ajfa-10198	312	14	.	.	PROPN
ajfa-10198	312	15	8	8	NUM
ajfa-10198	312	16	,	,	PUNCT
ajfa-10198	312	17	no	no	INTJ
ajfa-10198	312	18	.	.	NOUN
ajfa-10198	312	19	2	2	NUM
ajfa-10198	312	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-10198	312	21	192	192	NUM
ajfa-10198	312	22	dechow	dechow	ADJ
ajfa-10198	312	23	,	,	PUNCT
ajfa-10198	312	24	p.	p.	NOUN
ajfa-10198	312	25	m.	m.	NOUN
ajfa-10198	312	26	,	,	PUNCT
ajfa-10198	312	27	sloan	sloan	PROPN
ajfa-10198	312	28	,	,	PUNCT
ajfa-10198	312	29	r.	r.	PROPN
ajfa-10198	312	30	g.	g.	PROPN
ajfa-10198	312	31	,	,	PUNCT
ajfa-10198	312	32	&	&	CCONJ
ajfa-10198	312	33	sweeney	sweeney	PROPN
ajfa-10198	312	34	,	,	PUNCT
ajfa-10198	312	35	a.	a.	NOUN
ajfa-10198	312	36	p.	p.	NOUN
ajfa-10198	312	37	(	(	PUNCT
ajfa-10198	312	38	1995	1995	NUM
ajfa-10198	312	39	)	)	PUNCT
ajfa-10198	312	40	.	.	PUNCT
ajfa-10198	313	1	detecting	detect	VERB
ajfa-10198	313	2	earnings	earning	NOUN
ajfa-10198	313	3	management	management	NOUN
ajfa-10198	313	4	.	.	PUNCT
ajfa-10198	314	1	the	the	DET
ajfa-10198	314	2	accounting	accounting	NOUN
ajfa-10198	314	3	review	review	NOUN
ajfa-10198	314	4	,	,	PUNCT
ajfa-10198	314	5	70(2	70(2	PROPN
ajfa-10198	314	6	)	)	PUNCT
ajfa-10198	314	7	,	,	PUNCT
ajfa-10198	314	8	193	193	NUM
ajfa-10198	314	9	-	-	SYM
ajfa-10198	314	10	225	225	NUM
ajfa-10198	314	11	.	.	PUNCT
ajfa-10198	315	1	gaa	gaa	PROPN
ajfa-10198	315	2	,	,	PUNCT
ajfa-10198	315	3	j.	j.	PROPN
ajfa-10198	315	4	(	(	PUNCT
ajfa-10198	315	5	2007	2007	NUM
ajfa-10198	315	6	)	)	PUNCT
ajfa-10198	315	7	.	.	PUNCT
ajfa-10198	316	1	the	the	DET
ajfa-10198	316	2	ethics	ethic	NOUN
ajfa-10198	316	3	of	of	ADP
ajfa-10198	316	4	earnings	earning	NOUN
ajfa-10198	316	5	management	management	NOUN
ajfa-10198	316	6	:	:	PUNCT
ajfa-10198	316	7	the	the	DET
ajfa-10198	316	8	case	case	NOUN
ajfa-10198	316	9	of	of	ADP
ajfa-10198	316	10	income	income	NOUN
ajfa-10198	316	11	smoothing	smoothing	NOUN
ajfa-10198	316	12	,	,	PUNCT
ajfa-10198	316	13	working	working	NOUN
ajfa-10198	316	14	paper	paper	NOUN
ajfa-10198	316	15	,	,	PUNCT
ajfa-10198	316	16	university	university	PROPN
ajfa-10198	316	17	of	of	ADP
ajfa-10198	316	18	alberta	alberta	PROPN
ajfa-10198	316	19	,	,	PUNCT
ajfa-10198	316	20	available	available	ADJ
ajfa-10198	316	21	:	:	PUNCT
ajfa-10198	316	22	jg310507_slides.pdf	jg310507_slides.pdf	PROPN
ajfa-10198	316	23	.	.	PUNCT
ajfa-10198	316	24	healy	healy	PROPN
ajfa-10198	316	25	,	,	PUNCT
ajfa-10198	316	26	p.	p.	NOUN
ajfa-10198	316	27	m.	m.	NOUN
ajfa-10198	316	28	,	,	PUNCT
ajfa-10198	316	29	&	&	CCONJ
ajfa-10198	316	30	wahlen	wahlen	PROPN
ajfa-10198	316	31	,	,	PUNCT
ajfa-10198	316	32	j.	j.	PROPN
ajfa-10198	316	33	m.	m.	PROPN
ajfa-10198	316	34	(	(	PUNCT
ajfa-10198	316	35	1998	1998	NUM
ajfa-10198	316	36	)	)	PUNCT
ajfa-10198	316	37	.	.	PUNCT
ajfa-10198	317	1	a	a	DET
ajfa-10198	317	2	review	review	NOUN
ajfa-10198	317	3	of	of	ADP
ajfa-10198	317	4	the	the	DET
ajfa-10198	317	5	earnings	earning	NOUN
ajfa-10198	317	6	management	management	NOUN
ajfa-10198	317	7	literature	literature	NOUN
ajfa-10198	317	8	and	and	CCONJ
ajfa-10198	317	9	its	its	PRON
ajfa-10198	317	10	implication	implication	NOUN
ajfa-10198	317	11	for	for	ADP
ajfa-10198	317	12	standard	standard	ADJ
ajfa-10198	317	13	setting	setting	NOUN
ajfa-10198	317	14	,	,	PUNCT
ajfa-10198	317	15	available	available	ADJ
ajfa-10198	317	16	:	:	PUNCT
ajfa-10198	317	17	homepages.rpi.edu./home/17	homepages.rpi.edu./home/17	X
ajfa-10198	317	18	/	/	SYM
ajfa-10198	317	19	wuq2	wuq2	ADJ
ajfa-10198	317	20	/	/	SYM
ajfa-10198	317	21	public	public	ADJ
ajfa-10198	317	22	…	…	PUNCT
ajfa-10198	317	23	/healy%201999.pdf	/healy%201999.pdf	X
ajfa-10198	317	24	.	.	PUNCT
ajfa-10198	318	1	islam	islam	PROPN
ajfa-10198	318	2	,	,	PUNCT
ajfa-10198	318	3	m.	m.	NOUN
ajfa-10198	318	4	a.	a.	PROPN
ajfa-10198	318	5	,	,	PUNCT
ajfa-10198	318	6	ali	ali	PROPN
ajfa-10198	318	7	,	,	PUNCT
ajfa-10198	318	8	r	r	PROPN
ajfa-10198	318	9	,	,	PUNCT
ajfa-10198	318	10	&	&	CCONJ
ajfa-10198	318	11	ahmed	ahmed	PROPN
ajfa-10198	318	12	,	,	PUNCT
ajfa-10198	318	13	z.	z.	PROPN
ajfa-10198	318	14	(	(	PUNCT
ajfa-10198	318	15	2010	2010	NUM
ajfa-10198	318	16	)	)	PUNCT
ajfa-10198	318	17	.	.	PUNCT
ajfa-10198	319	1	is	be	AUX
ajfa-10198	319	2	modified	modify	VERB
ajfa-10198	319	3	jones	jones	PROPN
ajfa-10198	319	4	model	model	PROPN
ajfa-10198	319	5	effective	effective	ADJ
ajfa-10198	319	6	in	in	ADP
ajfa-10198	319	7	detecting	detect	VERB
ajfa-10198	319	8	earnings	earning	NOUN
ajfa-10198	319	9	management	management	NOUN
ajfa-10198	319	10	?	?	PUNCT
ajfa-10198	320	1	evidence	evidence	NOUN
ajfa-10198	320	2	from	from	ADP
ajfa-10198	320	3	a	a	DET
ajfa-10198	320	4	developing	develop	VERB
ajfa-10198	320	5	economy	economy	NOUN
ajfa-10198	320	6	.	.	PUNCT
ajfa-10198	321	1	international	international	ADJ
ajfa-10198	321	2	journal	journal	PROPN
ajfa-10198	321	3	of	of	ADP
ajfa-10198	321	4	economics	economic	NOUN
ajfa-10198	321	5	and	and	CCONJ
ajfa-10198	321	6	finance	finance	NOUN
ajfa-10198	321	7	,	,	PUNCT
ajfa-10198	321	8	3(2	3(2	NUM
ajfa-10198	321	9	)	)	PUNCT
ajfa-10198	321	10	,	,	PUNCT
ajfa-10198	321	11	116	116	NUM
ajfa-10198	321	12	-	-	SYM
ajfa-10198	321	13	125	125	NUM
ajfa-10198	321	14	.	.	PUNCT
ajfa-10198	322	1	jelinek	jelinek	PROPN
ajfa-10198	322	2	,	,	PUNCT
ajfa-10198	322	3	k.	k.	PROPN
ajfa-10198	322	4	(	(	PUNCT
ajfa-10198	322	5	2007	2007	NUM
ajfa-10198	322	6	)	)	PUNCT
ajfa-10198	322	7	.	.	PUNCT
ajfa-10198	323	1	the	the	DET
ajfa-10198	323	2	effects	effect	NOUN
ajfa-10198	323	3	of	of	ADP
ajfa-10198	323	4	leverage	leverage	NOUN
ajfa-10198	323	5	increases	increase	NOUN
ajfa-10198	323	6	on	on	ADP
ajfa-10198	323	7	earnings	earning	NOUN
ajfa-10198	323	8	management	management	NOUN
ajfa-10198	323	9	.	.	PUNCT
ajfa-10198	324	1	journal	journal	PROPN
ajfa-10198	324	2	of	of	ADP
ajfa-10198	324	3	business	business	NOUN
ajfa-10198	324	4	economics	economic	NOUN
ajfa-10198	324	5	studies	study	NOUN
ajfa-10198	324	6	,	,	PUNCT
ajfa-10198	324	7	13(2	13(2	PROPN
ajfa-10198	324	8	)	)	PUNCT
ajfa-10198	324	9	,	,	PUNCT
ajfa-10198	324	10	26	26	NUM
ajfa-10198	324	11	-	-	SYM
ajfa-10198	324	12	46	46	NUM
ajfa-10198	324	13	.	.	PUNCT
ajfa-10198	325	1	kighir	kighir	PROPN
ajfa-10198	325	2	,	,	PUNCT
ajfa-10198	325	3	a.	a.	PROPN
ajfa-10198	325	4	,	,	PUNCT
ajfa-10198	325	5	omar	omar	PROPN
ajfa-10198	325	6	,	,	PUNCT
ajfa-10198	325	7	n.	n.	NOUN
ajfa-10198	325	8	,	,	PUNCT
ajfa-10198	325	9	&	&	CCONJ
ajfa-10198	325	10	mohamed	mohamed	PROPN
ajfa-10198	325	11	,	,	PUNCT
ajfa-10198	325	12	n.	n.	PROPN
ajfa-10198	325	13	(	(	PUNCT
ajfa-10198	325	14	2014	2014	NUM
ajfa-10198	325	15	)	)	PUNCT
ajfa-10198	325	16	.	.	PUNCT
ajfa-10198	326	1	earnings	earning	NOUN
ajfa-10198	326	2	management	management	NOUN
ajfa-10198	326	3	detection	detection	NOUN
ajfa-10198	326	4	modeling	modeling	NOUN
ajfa-10198	326	5	:	:	PUNCT
ajfa-10198	326	6	a	a	DET
ajfa-10198	326	7	methodological	methodological	ADJ
ajfa-10198	326	8	review	review	NOUN
ajfa-10198	326	9	.	.	PUNCT
ajfa-10198	327	1	world	world	PROPN
ajfa-10198	327	2	journal	journal	PROPN
ajfa-10198	327	3	of	of	ADP
ajfa-10198	327	4	social	social	ADJ
ajfa-10198	327	5	sciences	science	NOUN
ajfa-10198	327	6	,	,	PUNCT
ajfa-10198	327	7	4(1	4(1	NOUN
ajfa-10198	327	8	)	)	PUNCT
ajfa-10198	327	9	,	,	PUNCT
ajfa-10198	327	10	18	18	NUM
ajfa-10198	327	11	-	-	SYM
ajfa-10198	327	12	32	32	NUM
ajfa-10198	327	13	.	.	PUNCT
ajfa-10198	328	1	kim	kim	PROPN
ajfa-10198	328	2	,	,	PUNCT
ajfa-10198	328	3	y.	y.	PROPN
ajfa-10198	328	4	,	,	PUNCT
ajfa-10198	328	5	&	&	CCONJ
ajfa-10198	328	6	liu	liu	PROPN
ajfa-10198	328	7	,	,	PUNCT
ajfa-10198	328	8	c.	c.	PROPN
ajfa-10198	328	9	(	(	PUNCT
ajfa-10198	328	10	2003	2003	NUM
ajfa-10198	328	11	)	)	PUNCT
ajfa-10198	328	12	.	.	PUNCT
ajfa-10198	329	1	the	the	DET
ajfa-10198	329	2	effect	effect	NOUN
ajfa-10198	329	3	of	of	ADP
ajfa-10198	329	4	firm	firm	ADJ
ajfa-10198	329	5	size	size	NOUN
ajfa-10198	329	6	on	on	ADP
ajfa-10198	329	7	earnings	earning	NOUN
ajfa-10198	329	8	management	management	NOUN
ajfa-10198	329	9	,	,	PUNCT
ajfa-10198	329	10	working	working	NOUN
ajfa-10198	329	11	paper	paper	NOUN
ajfa-10198	329	12	,	,	PUNCT
ajfa-10198	329	13	available	available	ADJ
ajfa-10198	329	14	:	:	PUNCT
ajfa-10198	330	1	http://citeseerx.psu.edu	http://citeseerx.psu.edu	PROPN
ajfa-10198	330	2	.	.	PUNCT
ajfa-10198	331	1	kontorizos	kontorizos	PROPN
ajfa-10198	331	2	,	,	PUNCT
ajfa-10198	331	3	g.	g.	PROPN
ajfa-10198	331	4	(	(	PUNCT
ajfa-10198	331	5	(	(	PUNCT
ajfa-10198	331	6	2008	2008	NUM
ajfa-10198	331	7	)	)	PUNCT
ajfa-10198	331	8	.	.	PUNCT
ajfa-10198	332	1	financial	financial	ADJ
ajfa-10198	332	2	indications	indication	NOUN
ajfa-10198	332	3	behind	behind	ADP
ajfa-10198	332	4	earnings	earning	NOUN
ajfa-10198	332	5	management	management	NOUN
ajfa-10198	332	6	practices	practice	NOUN
ajfa-10198	332	7	in	in	ADP
ajfa-10198	332	8	europe	europe	PROPN
ajfa-10198	332	9	,	,	PUNCT
ajfa-10198	332	10	master	master	NOUN
ajfa-10198	332	11	thesis	thesis	NOUN
ajfa-10198	332	12	,	,	PUNCT
ajfa-10198	332	13	erasmus	erasmus	PROPN
ajfa-10198	332	14	university	university	PROPN
ajfa-10198	332	15	of	of	ADP
ajfa-10198	332	16	rotterdam	rotterdam	PROPN
ajfa-10198	332	17	.	.	PUNCT
ajfa-10198	333	1	lev	lev	PROPN
ajfa-10198	333	2	,	,	PUNCT
ajfa-10198	333	3	b.	b.	PROPN
ajfa-10198	333	4	(	(	PUNCT
ajfa-10198	333	5	1989	1989	NUM
ajfa-10198	333	6	)	)	PUNCT
ajfa-10198	333	7	.	.	PUNCT
ajfa-10198	334	1	on	on	ADP
ajfa-10198	334	2	the	the	DET
ajfa-10198	334	3	usefulness	usefulness	NOUN
ajfa-10198	334	4	of	of	ADP
ajfa-10198	334	5	earnings	earning	NOUN
ajfa-10198	334	6	and	and	CCONJ
ajfa-10198	334	7	earnings	earning	NOUN
ajfa-10198	334	8	researches	research	NOUN
ajfa-10198	334	9	:	:	PUNCT
ajfa-10198	334	10	lessons	lesson	NOUN
ajfa-10198	334	11	and	and	CCONJ
ajfa-10198	334	12	directions	direction	NOUN
ajfa-10198	334	13	from	from	ADP
ajfa-10198	334	14	two	two	NUM
ajfa-10198	334	15	decades	decade	NOUN
ajfa-10198	334	16	of	of	ADP
ajfa-10198	334	17	empirical	empirical	ADJ
ajfa-10198	334	18	research	research	NOUN
ajfa-10198	334	19	.	.	PUNCT
ajfa-10198	335	1	journal	journal	NOUN
ajfa-10198	335	2	of	of	ADP
ajfa-10198	335	3	accounting	accounting	NOUN
ajfa-10198	335	4	research	research	NOUN
ajfa-10198	335	5	,	,	PUNCT
ajfa-10198	335	6	27	27	NUM
ajfa-10198	335	7	,	,	PUNCT
ajfa-10198	335	8	153	153	NUM
ajfa-10198	335	9	-	-	SYM
ajfa-10198	335	10	192	192	NUM
ajfa-10198	335	11	.	.	PUNCT
ajfa-10198	336	1	https://doi.org/10.2307/2491070	https://doi.org/10.2307/2491070	NOUN
ajfa-10198	336	2	levitt	levitt	PROPN
ajfa-10198	336	3	,	,	PUNCT
ajfa-10198	336	4	a.	a.	NOUN
ajfa-10198	336	5	(	(	PUNCT
ajfa-10198	336	6	1998	1998	NUM
ajfa-10198	336	7	)	)	PUNCT
ajfa-10198	336	8	.	.	PUNCT
ajfa-10198	337	1	the	the	DET
ajfa-10198	337	2	numbers	number	NOUN
ajfa-10198	337	3	game	game	NOUN
ajfa-10198	337	4	,	,	PUNCT
ajfa-10198	337	5	unpublished	unpublished	ADJ
ajfa-10198	337	6	remarks	remark	NOUN
ajfa-10198	337	7	,	,	PUNCT
ajfa-10198	337	8	retrieved	retrieve	VERB
ajfa-10198	337	9	aug	aug	PROPN
ajfa-10198	337	10	.	.	PROPN
ajfa-10198	337	11	29	29	NUM
ajfa-10198	337	12	,	,	PUNCT
ajfa-10198	337	13	2015	2015	NUM
ajfa-10198	337	14	from	from	ADP
ajfa-10198	337	15	http://www.sec.gov/news/speech/spch220.txt	http://www.sec.gov/news/speech/spch220.txt	PROPN
ajfa-10198	337	16	.	.	PUNCT
ajfa-10198	338	1	liu	liu	PROPN
ajfa-10198	338	2	,	,	PUNCT
ajfa-10198	338	3	j.	j.	PROPN
ajfa-10198	338	4	,	,	PUNCT
ajfa-10198	338	5	harris	harris	PROPN
ajfa-10198	338	6	,	,	PUNCT
ajfa-10198	338	7	k.	k.	PROPN
ajfa-10198	338	8	,	,	PUNCT
ajfa-10198	338	9	&	&	CCONJ
ajfa-10198	338	10	omar	omar	PROPN
ajfa-10198	338	11	,	,	PUNCT
ajfa-10198	338	12	n.	n.	PROPN
ajfa-10198	338	13	(	(	PUNCT
ajfa-10198	338	14	2013	2013	NUM
ajfa-10198	338	15	)	)	PUNCT
ajfa-10198	338	16	.	.	PUNCT
ajfa-10198	339	1	board	board	NOUN
ajfa-10198	339	2	committees	committee	NOUN
ajfa-10198	339	3	and	and	CCONJ
ajfa-10198	339	4	earnings	earning	NOUN
ajfa-10198	339	5	management	management	NOUN
ajfa-10198	339	6	.	.	PUNCT
ajfa-10198	340	1	corporate	corporate	ADJ
ajfa-10198	340	2	board	board	NOUN
ajfa-10198	340	3	:	:	PUNCT
ajfa-10198	340	4	role	role	NOUN
ajfa-10198	340	5	and	and	CCONJ
ajfa-10198	340	6	duties	duty	NOUN
ajfa-10198	340	7	,	,	PUNCT
ajfa-10198	340	8	9(1	9(1	NUM
ajfa-10198	340	9	)	)	PUNCT
ajfa-10198	340	10	,	,	PUNCT
ajfa-10198	340	11	6	6	NUM
ajfa-10198	340	12	-	-	SYM
ajfa-10198	340	13	17	17	NUM
ajfa-10198	340	14	.	.	PUNCT
ajfa-10198	341	1	lo	lo	PROPN
ajfa-10198	341	2	,	,	PUNCT
ajfa-10198	341	3	k.	k.	PROPN
ajfa-10198	341	4	(	(	PUNCT
ajfa-10198	341	5	2007	2007	NUM
ajfa-10198	341	6	)	)	PUNCT
ajfa-10198	341	7	.	.	PUNCT
ajfa-10198	342	1	earnings	earning	NOUN
ajfa-10198	342	2	management	management	NOUN
ajfa-10198	342	3	and	and	CCONJ
ajfa-10198	342	4	earnings	earning	NOUN
ajfa-10198	342	5	quality	quality	NOUN
ajfa-10198	342	6	,	,	PUNCT
ajfa-10198	342	7	available	available	ADJ
ajfa-10198	342	8	:	:	PUNCT
ajfa-10198	342	9	ssrn	ssrn	PROPN
ajfa-10198	342	10	electronic	electronic	ADJ
ajfa-10198	342	11	journal	journal	NOUN
ajfa-10198	342	12	.	.	PUNCT
ajfa-10198	343	1	miloud	miloud	ADJ
ajfa-10198	343	2	,	,	PUNCT
ajfa-10198	343	3	t.	t.	PROPN
ajfa-10198	343	4	(	(	PUNCT
ajfa-10198	343	5	2014	2014	NUM
ajfa-10198	343	6	)	)	PUNCT
ajfa-10198	343	7	.	.	PUNCT
ajfa-10198	344	1	earnings	earning	NOUN
ajfa-10198	344	2	management	management	NOUN
ajfa-10198	344	3	and	and	CCONJ
ajfa-10198	344	4	initia	initia	NOUN
ajfa-10198	344	5	public	public	ADJ
ajfa-10198	344	6	offerings	offering	NOUN
ajfa-10198	344	7	:	:	PUNCT
ajfa-10198	344	8	an	an	DET
ajfa-10198	344	9	empirical	empirical	ADJ
ajfa-10198	344	10	analysis	analysis	NOUN
ajfa-10198	344	11	.	.	PUNCT
ajfa-10198	345	1	the	the	DET
ajfa-10198	345	2	journal	journal	NOUN
ajfa-10198	345	3	of	of	ADP
ajfa-10198	345	4	applied	apply	VERB
ajfa-10198	345	5	business	business	NOUN
ajfa-10198	345	6	research	research	NOUN
ajfa-10198	345	7	,	,	PUNCT
ajfa-10198	345	8	30(1	30(1	NUM
ajfa-10198	345	9	)	)	PUNCT
ajfa-10198	345	10	,	,	PUNCT
ajfa-10198	345	11	117	117	NUM
ajfa-10198	345	12	-	-	SYM
ajfa-10198	345	13	134	134	NUM
ajfa-10198	345	14	.	.	PUNCT
ajfa-10198	345	15	https://doi.org/10.19030/jabr.v30i1.8288	https://doi.org/10.19030/jabr.v30i1.8288	X
ajfa-10198	345	16	patrick	patrick	PROPN
ajfa-10198	345	17	,	,	PUNCT
ajfa-10198	345	18	e.	e.	PROPN
ajfa-10198	345	19	a.	a.	PROPN
ajfa-10198	345	20	,	,	PUNCT
ajfa-10198	345	21	paulinus	paulinus	PROPN
ajfa-10198	345	22	,	,	PUNCT
ajfa-10198	345	23	e.	e.	PROPN
ajfa-10198	345	24	c.	c.	PROPN
ajfa-10198	345	25	,	,	PUNCT
ajfa-10198	345	26	&	&	CCONJ
ajfa-10198	345	27	nympha	nympha	PROPN
ajfa-10198	345	28	,	,	PUNCT
ajfa-10198	345	29	a.	a.	PROPN
ajfa-10198	345	30	an	an	PRON
ajfa-10198	345	31	(	(	PUNCT
ajfa-10198	345	32	2015	2015	NUM
ajfa-10198	345	33	)	)	PUNCT
ajfa-10198	345	34	.	.	PUNCT
ajfa-10198	346	1	the	the	DET
ajfa-10198	346	2	influence	influence	NOUN
ajfa-10198	346	3	of	of	ADP
ajfa-10198	346	4	corporate	corporate	ADJ
ajfa-10198	346	5	governance	governance	NOUN
ajfa-10198	346	6	on	on	ADP
ajfa-10198	346	7	earnings	earning	NOUN
ajfa-10198	346	8	management	management	NOUN
ajfa-10198	346	9	practices	practice	NOUN
ajfa-10198	346	10	:	:	PUNCT
ajfa-10198	346	11	a	a	DET
ajfa-10198	346	12	study	study	NOUN
ajfa-10198	346	13	of	of	ADP
ajfa-10198	346	14	some	some	DET
ajfa-10198	346	15	selected	select	VERB
ajfa-10198	346	16	quoted	quote	VERB
ajfa-10198	346	17	companies	company	NOUN
ajfa-10198	346	18	in	in	ADP
ajfa-10198	346	19	nigeria	nigeria	PROPN
ajfa-10198	346	20	.	.	PUNCT
ajfa-10198	347	1	american	american	PROPN
ajfa-10198	347	2	journal	journal	PROPN
ajfa-10198	347	3	of	of	ADP
ajfa-10198	347	4	economics	economic	NOUN
ajfa-10198	347	5	,	,	PUNCT
ajfa-10198	347	6	1(5	1(5	NUM
ajfa-10198	347	7	)	)	PUNCT
ajfa-10198	347	8	,	,	PUNCT
ajfa-10198	347	9	482	482	NUM
ajfa-10198	347	10	-	-	SYM
ajfa-10198	347	11	493	493	NUM
ajfa-10198	347	12	.	.	PUNCT
ajfa-10198	348	1	asian	asian	ADJ
ajfa-10198	348	2	journal	journal	PROPN
ajfa-10198	348	3	of	of	ADP
ajfa-10198	348	4	finance	finance	PROPN
ajfa-10198	348	5	&	&	CCONJ
ajfa-10198	348	6	accounting	accounting	PROPN
ajfa-10198	348	7	issn	issn	PROPN
ajfa-10198	348	8	1946	1946	NUM
ajfa-10198	348	9	-	-	PUNCT
ajfa-10198	348	10	052x	052x	PROPN
ajfa-10198	348	11	2016	2016	NUM
ajfa-10198	348	12	,	,	PUNCT
ajfa-10198	348	13	vol	vol	NOUN
ajfa-10198	348	14	.	.	PROPN
ajfa-10198	348	15	8	8	NUM
ajfa-10198	348	16	,	,	PUNCT
ajfa-10198	348	17	no	no	INTJ
ajfa-10198	348	18	.	.	NOUN
ajfa-10198	348	19	2	2	NUM
ajfa-10198	348	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10198	348	21	193	193	NUM
ajfa-10198	348	22	peasnell	peasnell	NOUN
ajfa-10198	348	23	,	,	PUNCT
ajfa-10198	348	24	k.	k.	PROPN
ajfa-10198	349	1	v.	v.	PROPN
ajfa-10198	349	2	,	,	PUNCT
ajfa-10198	349	3	pope	pope	NOUN
ajfa-10198	349	4	,	,	PUNCT
ajfa-10198	349	5	p.	p.	PROPN
ajfa-10198	349	6	f.	f.	PROPN
ajfa-10198	349	7	,	,	PUNCT
ajfa-10198	349	8	&	&	CCONJ
ajfa-10198	349	9	young	young	PROPN
ajfa-10198	349	10	,	,	PUNCT
ajfa-10198	349	11	s.	s.	PROPN
ajfa-10198	349	12	(	(	PUNCT
ajfa-10198	349	13	1999	1999	NUM
ajfa-10198	349	14	)	)	PUNCT
ajfa-10198	349	15	.	.	PUNCT
ajfa-10198	350	1	detecting	detect	VERB
ajfa-10198	350	2	earnings	earning	NOUN
ajfa-10198	350	3	management	management	NOUN
ajfa-10198	350	4	using	use	VERB
ajfa-10198	350	5	cross	cross	ADJ
ajfa-10198	350	6	-	-	ADJ
ajfa-10198	350	7	sectional	sectional	ADJ
ajfa-10198	350	8	abnormal	abnormal	ADJ
ajfa-10198	350	9	accruals	accrual	NOUN
ajfa-10198	350	10	models	model	NOUN
ajfa-10198	350	11	.	.	PUNCT
ajfa-10198	351	1	accounting	accounting	NOUN
ajfa-10198	351	2	and	and	CCONJ
ajfa-10198	351	3	business	business	NOUN
ajfa-10198	351	4	research	research	NOUN
ajfa-10198	351	5	,	,	PUNCT
ajfa-10198	351	6	30(4	30(4	NUM
ajfa-10198	351	7	)	)	PUNCT
ajfa-10198	351	8	,	,	PUNCT
ajfa-10198	351	9	1	1	NUM
ajfa-10198	351	10	-	-	SYM
ajfa-10198	351	11	31	31	NUM
ajfa-10198	351	12	.	.	PUNCT
ajfa-10198	352	1	rani	rani	PROPN
ajfa-10198	352	2	,	,	PUNCT
ajfa-10198	352	3	p.	p.	PROPN
ajfa-10198	352	4	,	,	PUNCT
ajfa-10198	352	5	hussain	hussain	PROPN
ajfa-10198	352	6	,	,	PUNCT
ajfa-10198	352	7	f.	f.	PROPN
ajfa-10198	352	8	f.	f.	PROPN
ajfa-10198	352	9	,	,	PUNCT
ajfa-10198	352	10	&	&	CCONJ
ajfa-10198	352	11	chand	chand	PROPN
ajfa-10198	352	12	,	,	PUNCT
ajfa-10198	352	13	p.	p.	NOUN
ajfa-10198	352	14	v.	v.	PROPN
ajfa-10198	352	15	(	(	PUNCT
ajfa-10198	352	16	2013	2013	NUM
ajfa-10198	352	17	)	)	PUNCT
ajfa-10198	352	18	.	.	PUNCT
ajfa-10198	353	1	managerial	managerial	ADJ
ajfa-10198	353	2	incentives	incentive	NOUN
ajfa-10198	353	3	for	for	ADP
ajfa-10198	353	4	earnings	earning	NOUN
ajfa-10198	353	5	management	management	NOUN
ajfa-10198	353	6	among	among	ADP
ajfa-10198	353	7	listed	list	VERB
ajfa-10198	353	8	firms	firm	NOUN
ajfa-10198	353	9	:	:	PUNCT
ajfa-10198	353	10	evidence	evidence	NOUN
ajfa-10198	353	11	from	from	ADP
ajfa-10198	353	12	fiji	fiji	PROPN
ajfa-10198	353	13	.	.	PUNCT
ajfa-10198	354	1	global	global	ADJ
ajfa-10198	354	2	journal	journal	PROPN
ajfa-10198	354	3	of	of	ADP
ajfa-10198	354	4	business	business	NOUN
ajfa-10198	354	5	research	research	NOUN
ajfa-10198	354	6	,	,	PUNCT
ajfa-10198	354	7	7(1	7(1	NUM
ajfa-10198	354	8	)	)	PUNCT
ajfa-10198	354	9	,	,	PUNCT
ajfa-10198	354	10	21	21	NUM
ajfa-10198	354	11	-	-	SYM
ajfa-10198	354	12	31	31	NUM
ajfa-10198	354	13	.	.	PUNCT
ajfa-10198	355	1	rahman	rahman	PROPN
ajfa-10198	355	2	,	,	PUNCT
ajfa-10198	355	3	m.	m.	NOUN
ajfa-10198	355	4	m	m	PROPN
ajfa-10198	355	5	,	,	PUNCT
ajfa-10198	355	6	moniruzzaman	moniruzzaman	NOUN
ajfa-10198	355	7	,	,	PUNCT
ajfa-10198	355	8	m.	m.	NOUN
ajfa-10198	355	9	,	,	PUNCT
ajfa-10198	355	10	&	&	CCONJ
ajfa-10198	355	11	sharif	sharif	PROPN
ajfa-10198	355	12	,	,	PUNCT
ajfa-10198	355	13	m.	m.	NOUN
ajfa-10198	355	14	j.	j.	PROPN
ajfa-10198	355	15	(	(	PUNCT
ajfa-10198	355	16	2012	2012	NUM
ajfa-10198	355	17	)	)	PUNCT
ajfa-10198	355	18	.	.	PUNCT
ajfa-10198	356	1	techniques	technique	NOUN
ajfa-10198	356	2	,	,	PUNCT
ajfa-10198	356	3	motives	motive	NOUN
ajfa-10198	356	4	,	,	PUNCT
ajfa-10198	356	5	and	and	CCONJ
ajfa-10198	356	6	controls	control	NOUN
ajfa-10198	356	7	of	of	ADP
ajfa-10198	356	8	earnings	earning	NOUN
ajfa-10198	356	9	management	management	NOUN
ajfa-10198	356	10	.	.	PUNCT
ajfa-10198	357	1	international	international	ADJ
ajfa-10198	357	2	journal	journal	PROPN
ajfa-10198	357	3	of	of	ADP
ajfa-10198	357	4	information	information	NOUN
ajfa-10198	357	5	technology	technology	NOUN
ajfa-10198	357	6	and	and	CCONJ
ajfa-10198	357	7	business	business	NOUN
ajfa-10198	357	8	management	management	NOUN
ajfa-10198	357	9	,	,	PUNCT
ajfa-10198	357	10	11(1	11(1	NUM
ajfa-10198	357	11	)	)	PUNCT
ajfa-10198	357	12	,	,	PUNCT
ajfa-10198	357	13	22	22	NUM
ajfa-10198	357	14	-	-	SYM
ajfa-10198	357	15	34	34	NUM
ajfa-10198	357	16	.	.	PUNCT
ajfa-10198	358	1	roodposhti	roodposhti	NOUN
ajfa-10198	358	2	,	,	PUNCT
ajfa-10198	358	3	f.	f.	PROPN
ajfa-10198	358	4	r.	r.	PROPN
ajfa-10198	358	5	,	,	PUNCT
ajfa-10198	358	6	&	&	CCONJ
ajfa-10198	358	7	chashmi	chashmi	PROPN
ajfa-10198	358	8	,	,	PUNCT
ajfa-10198	358	9	s.	s.	PROPN
ajfa-10198	358	10	a.	a.	PROPN
ajfa-10198	358	11	n.	n.	PROPN
ajfa-10198	358	12	(	(	PUNCT
ajfa-10198	358	13	2011	2011	NUM
ajfa-10198	358	14	)	)	PUNCT
ajfa-10198	358	15	.	.	PUNCT
ajfa-10198	359	1	the	the	DET
ajfa-10198	359	2	impact	impact	NOUN
ajfa-10198	359	3	of	of	ADP
ajfa-10198	359	4	corporate	corporate	ADJ
ajfa-10198	359	5	governance	governance	NOUN
ajfa-10198	359	6	mechanisms	mechanism	NOUN
ajfa-10198	359	7	on	on	ADP
ajfa-10198	359	8	earnings	earning	NOUN
ajfa-10198	359	9	management	management	NOUN
ajfa-10198	359	10	.	.	PUNCT
ajfa-10198	360	1	african	african	ADJ
ajfa-10198	360	2	journal	journal	PROPN
ajfa-10198	360	3	of	of	ADP
ajfa-10198	360	4	business	business	NOUN
ajfa-10198	360	5	management	management	NOUN
ajfa-10198	360	6	,	,	PUNCT
ajfa-10198	360	7	5(1	5(1	NUM
ajfa-10198	360	8	)	)	PUNCT
ajfa-10198	360	9	,	,	PUNCT
ajfa-10198	360	10	4143	4143	NUM
ajfa-10198	360	11	-	-	SYM
ajfa-10198	360	12	4151	4151	NUM
ajfa-10198	360	13	.	.	PUNCT
ajfa-10198	361	1	roychowdhury	roychowdhury	NOUN
ajfa-10198	361	2	,	,	PUNCT
ajfa-10198	361	3	s.	s.	PROPN
ajfa-10198	361	4	(	(	PUNCT
ajfa-10198	361	5	2006	2006	NUM
ajfa-10198	361	6	)	)	PUNCT
ajfa-10198	361	7	.	.	PUNCT
ajfa-10198	362	1	earnings	earning	NOUN
ajfa-10198	362	2	management	management	NOUN
ajfa-10198	362	3	through	through	ADP
ajfa-10198	362	4	real	real	ADJ
ajfa-10198	362	5	activities	activity	NOUN
ajfa-10198	362	6	manipulation	manipulation	NOUN
ajfa-10198	362	7	.	.	PUNCT
ajfa-10198	363	1	journal	journal	NOUN
ajfa-10198	363	2	of	of	ADP
ajfa-10198	363	3	accounting	accounting	NOUN
ajfa-10198	363	4	and	and	CCONJ
ajfa-10198	363	5	economics	economic	NOUN
ajfa-10198	363	6	,	,	PUNCT
ajfa-10198	363	7	42	42	NUM
ajfa-10198	363	8	,	,	PUNCT
ajfa-10198	363	9	335	335	NUM
ajfa-10198	363	10	-	-	SYM
ajfa-10198	363	11	370	370	NUM
ajfa-10198	363	12	.	.	PUNCT
ajfa-10198	364	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
ajfa-10198	364	2	schipper	schipper	PROPN
ajfa-10198	364	3	,	,	PUNCT
ajfa-10198	364	4	k.	k.	PROPN
ajfa-10198	364	5	(	(	PUNCT
ajfa-10198	364	6	1989	1989	NUM
ajfa-10198	364	7	)	)	PUNCT
ajfa-10198	364	8	.	.	PUNCT
ajfa-10198	365	1	commentary	commentary	NOUN
ajfa-10198	365	2	on	on	ADP
ajfa-10198	365	3	earnings	earning	NOUN
ajfa-10198	365	4	management	management	NOUN
ajfa-10198	365	5	.	.	PUNCT
ajfa-10198	366	1	accounting	accounting	NOUN
ajfa-10198	366	2	horizons	horizon	NOUN
ajfa-10198	366	3	,	,	PUNCT
ajfa-10198	366	4	3(4	3(4	NUM
ajfa-10198	366	5	)	)	PUNCT
ajfa-10198	366	6	,	,	PUNCT
ajfa-10198	366	7	91	91	NUM
ajfa-10198	366	8	-	-	SYM
ajfa-10198	366	9	102	102	NUM
ajfa-10198	366	10	.	.	PUNCT
ajfa-10198	367	1	tahir	tahir	PROPN
ajfa-10198	367	2	,	,	PUNCT
ajfa-10198	367	3	s.	s.	PROPN
ajfa-10198	367	4	h	h	PROPN
ajfa-10198	367	5	(	(	PUNCT
ajfa-10198	367	6	2011	2011	NUM
ajfa-10198	367	7	)	)	PUNCT
ajfa-10198	367	8	.	.	PUNCT
ajfa-10198	368	1	impact	impact	NOUN
ajfa-10198	368	2	of	of	ADP
ajfa-10198	368	3	earnings	earning	NOUN
ajfa-10198	368	4	management	management	NOUN
ajfa-10198	368	5	on	on	ADP
ajfa-10198	368	6	capital	capital	NOUN
ajfa-10198	368	7	structure	structure	NOUN
ajfa-10198	368	8	:	:	PUNCT
ajfa-10198	368	9	a	a	DET
ajfa-10198	368	10	case	case	NOUN
ajfa-10198	368	11	study	study	NOUN
ajfa-10198	368	12	of	of	ADP
ajfa-10198	368	13	karachi	karachi	PROPN
ajfa-10198	368	14	stock	stock	PROPN
ajfa-10198	368	15	exchange	exchange	PROPN
ajfa-10198	368	16	(	(	PUNCT
ajfa-10198	368	17	kse	kse	PROPN
ajfa-10198	368	18	)	)	PUNCT
ajfa-10198	368	19	.	.	PUNCT
ajfa-10198	369	1	global	global	ADJ
ajfa-10198	369	2	business	business	NOUN
ajfa-10198	369	3	and	and	CCONJ
ajfa-10198	369	4	management	management	NOUN
ajfa-10198	369	5	research	research	NOUN
ajfa-10198	369	6	,	,	PUNCT
ajfa-10198	369	7	3(1	3(1	NUM
ajfa-10198	369	8	)	)	PUNCT
ajfa-10198	369	9	,	,	PUNCT
ajfa-10198	369	10	96	96	NUM
ajfa-10198	369	11	-	-	SYM
ajfa-10198	369	12	105	105	NUM
ajfa-10198	369	13	.	.	PUNCT
ajfa-10198	370	1	uwuigbe	uwuigbe	NOUN
ajfa-10198	370	2	,	,	PUNCT
ajfa-10198	370	3	u.	u.	PROPN
ajfa-10198	370	4	,	,	PUNCT
ajfa-10198	370	5	ranti	ranti	NOUN
ajfa-10198	370	6	,	,	PUNCT
ajfa-10198	370	7	u.	u.	PROPN
ajfa-10198	370	8	o.	o.	PROPN
ajfa-10198	370	9	,	,	PUNCT
ajfa-10198	370	10	&	&	CCONJ
ajfa-10198	370	11	bernard	bernard	PROPN
ajfa-10198	370	12	,	,	PUNCT
ajfa-10198	370	13	o.	o.	PROPN
ajfa-10198	370	14	(	(	PUNCT
ajfa-10198	370	15	2015	2015	NUM
ajfa-10198	370	16	)	)	PUNCT
ajfa-10198	370	17	.	.	PUNCT
ajfa-10198	371	1	assessment	assessment	NOUN
ajfa-10198	371	2	of	of	ADP
ajfa-10198	371	3	the	the	DET
ajfa-10198	371	4	effects	effect	NOUN
ajfa-10198	371	5	of	of	ADP
ajfa-10198	371	6	firm	firm	NOUN
ajfa-10198	371	7	's	's	PART
ajfa-10198	371	8	characteristics	characteristic	NOUN
ajfa-10198	371	9	on	on	ADP
ajfa-10198	371	10	earnings	earning	NOUN
ajfa-10198	371	11	management	management	NOUN
ajfa-10198	371	12	of	of	ADP
ajfa-10198	371	13	listed	list	VERB
ajfa-10198	371	14	firms	firm	NOUN
ajfa-10198	371	15	in	in	ADP
ajfa-10198	371	16	nigeria	nigeria	PROPN
ajfa-10198	371	17	.	.	PUNCT
ajfa-10198	372	1	asian	asian	ADJ
ajfa-10198	372	2	economic	economic	ADJ
ajfa-10198	372	3	and	and	CCONJ
ajfa-10198	372	4	financial	financial	ADJ
ajfa-10198	372	5	review	review	NOUN
ajfa-10198	372	6	,	,	PUNCT
ajfa-10198	372	7	5(2	5(2	NUM
ajfa-10198	372	8	)	)	PUNCT
ajfa-10198	372	9	,	,	PUNCT
ajfa-10198	372	10	218	218	NUM
ajfa-10198	372	11	-	-	SYM
ajfa-10198	372	12	228	228	NUM
ajfa-10198	372	13	.	.	PUNCT
ajfa-10198	373	1	https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228	https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228	PROPN
ajfa-10198	373	2	uwuigbe	uwuigbe	PROPN
ajfa-10198	373	3	,	,	PUNCT
ajfa-10198	373	4	u.	u.	PROPN
ajfa-10198	373	5	,	,	PUNCT
ajfa-10198	373	6	peter	peter	PROPN
ajfa-10198	373	7	,	,	PUNCT
ajfa-10198	373	8	d.	d.	PROPN
ajfa-10198	373	9	s.	s.	PROPN
ajfa-10198	373	10	,	,	PUNCT
ajfa-10198	373	11	&	&	CCONJ
ajfa-10198	373	12	oyeniyi	oyeniyi	NOUN
ajfa-10198	373	13	,	,	PUNCT
ajfa-10198	373	14	a.	a.	NOUN
ajfa-10198	373	15	(	(	PUNCT
ajfa-10198	373	16	2014	2014	NUM
ajfa-10198	373	17	)	)	PUNCT
ajfa-10198	373	18	.	.	PUNCT
ajfa-10198	374	1	the	the	DET
ajfa-10198	374	2	effect	effect	NOUN
ajfa-10198	374	3	of	of	ADP
ajfa-10198	374	4	corporate	corporate	ADJ
ajfa-10198	374	5	governance	governance	NOUN
ajfa-10198	374	6	mechanisms	mechanism	NOUN
ajfa-10198	374	7	on	on	ADP
ajfa-10198	374	8	earnings	earning	NOUN
ajfa-10198	374	9	management	management	NOUN
ajfa-10198	374	10	of	of	ADP
ajfa-10198	374	11	listed	list	VERB
ajfa-10198	374	12	firms	firm	NOUN
ajfa-10198	374	13	in	in	ADP
ajfa-10198	374	14	nigeria	nigeria	PROPN
ajfa-10198	374	15	.	.	PUNCT
ajfa-10198	375	1	accounting	accounting	NOUN
ajfa-10198	375	2	and	and	CCONJ
ajfa-10198	375	3	management	management	NOUN
ajfa-10198	375	4	information	information	NOUN
ajfa-10198	375	5	systems	system	NOUN
ajfa-10198	375	6	,	,	PUNCT
ajfa-10198	375	7	13(1	13(1	NUM
ajfa-10198	375	8	)	)	PUNCT
ajfa-10198	375	9	,	,	PUNCT
ajfa-10198	375	10	159	159	NUM
ajfa-10198	375	11	-	-	SYM
ajfa-10198	375	12	174	174	NUM
ajfa-10198	375	13	.	.	PUNCT
ajfa-10198	376	1	wasimullah	wasimullah	PROPN
ajfa-10198	376	2	,	,	PUNCT
ajfa-10198	376	3	toor	toor	NOUN
ajfa-10198	376	4	,	,	PUNCT
ajfa-10198	376	5	i.	i.	PROPN
ajfa-10198	376	6	k.	k.	PROPN
ajfa-10198	376	7	,	,	PUNCT
ajfa-10198	376	8	&	&	CCONJ
ajfa-10198	376	9	abbas	abbas	PROPN
ajfa-10198	376	10	,	,	PUNCT
ajfa-10198	376	11	z	z	PROPN
ajfa-10198	376	12	(	(	PUNCT
ajfa-10198	376	13	2010	2010	NUM
ajfa-10198	376	14	)	)	PUNCT
ajfa-10198	376	15	.	.	PUNCT
ajfa-10198	377	1	can	can	AUX
ajfa-10198	377	2	high	high	VERB
ajfa-10198	377	3	leverage	leverage	NOUN
ajfa-10198	377	4	control	control	VERB
ajfa-10198	377	5	the	the	DET
ajfa-10198	377	6	opportunistic	opportunistic	ADJ
ajfa-10198	377	7	behavior	behavior	NOUN
ajfa-10198	377	8	of	of	ADP
ajfa-10198	377	9	managers	manager	NOUN
ajfa-10198	377	10	:	:	PUNCT
ajfa-10198	377	11	case	case	NOUN
ajfa-10198	377	12	analysis	analysis	NOUN
ajfa-10198	377	13	of	of	ADP
ajfa-10198	377	14	textile	textile	NOUN
ajfa-10198	377	15	sector	sector	NOUN
ajfa-10198	377	16	of	of	ADP
ajfa-10198	377	17	pakistan	pakistan	PROPN
ajfa-10198	377	18	.	.	PUNCT
ajfa-10198	378	1	international	international	ADJ
ajfa-10198	378	2	research	research	PROPN
ajfa-10198	378	3	journal	journal	NOUN
ajfa-10198	378	4	of	of	ADP
ajfa-10198	378	5	finance	finance	NOUN
ajfa-10198	378	6	and	and	CCONJ
ajfa-10198	378	7	economics	economic	NOUN
ajfa-10198	378	8	,	,	PUNCT
ajfa-10198	378	9	issn	issn	PROPN
ajfa-10198	378	10	,	,	PUNCT
ajfa-10198	378	11	140	140	NUM
ajfa-10198	378	12	-	-	SYM
ajfa-10198	378	13	2887	2887	NUM
ajfa-10198	378	14	,	,	PUNCT
ajfa-10198	378	15	47	47	NUM
ajfa-10198	378	16	.	.	PUNCT
ajfa-10198	379	1	zhang	zhang	PROPN
ajfa-10198	379	2	,	,	PUNCT
ajfa-10198	379	3	z.	z.	PROPN
ajfa-10198	379	4	,	,	PUNCT
ajfa-10198	379	5	&	&	CCONJ
ajfa-10198	379	6	liu	liu	PROPN
ajfa-10198	379	7	,	,	PUNCT
ajfa-10198	379	8	x.	x.	NOUN
ajfa-10198	379	9	(	(	PUNCT
ajfa-10198	379	10	2009	2009	NUM
ajfa-10198	379	11	)	)	PUNCT
ajfa-10198	379	12	.	.	PUNCT
ajfa-10198	380	1	the	the	DET
ajfa-10198	380	2	effect	effect	NOUN
ajfa-10198	380	3	of	of	ADP
ajfa-10198	380	4	capital	capital	NOUN
ajfa-10198	380	5	structure	structure	NOUN
ajfa-10198	380	6	on	on	ADP
ajfa-10198	380	7	earnings	earning	NOUN
ajfa-10198	380	8	management	management	NOUN
ajfa-10198	380	9	:	:	PUNCT
ajfa-10198	380	10	empirical	empirical	ADJ
ajfa-10198	380	11	evidence	evidence	NOUN
ajfa-10198	380	12	from	from	ADP
ajfa-10198	380	13	china	china	PROPN
ajfa-10198	380	14	,	,	PUNCT
ajfa-10198	380	15	working	working	NOUN
ajfa-10198	380	16	paper	paper	NOUN
ajfa-10198	380	17	,	,	PUNCT
ajfa-10198	380	18	information	information	NOUN
ajfa-10198	380	19	science	science	NOUN
ajfa-10198	380	20	and	and	CCONJ
ajfa-10198	380	21	engineering	engineering	NOUN
ajfa-10198	380	22	,	,	PUNCT
ajfa-10198	380	23	2009	2009	NUM
ajfa-10198	380	24	1st	1st	ADJ
ajfa-10198	380	25	international	international	ADJ
ajfa-10198	380	26	conference	conference	NOUN
ajfa-10198	380	27	along	along	ADP
ajfa-10198	380	28	26	26	NUM
ajfa-10198	380	29	-	-	SYM
ajfa-10198	380	30	28	28	NUM
ajfa-10198	380	31	december	december	PROPN
ajfa-10198	380	32	2009	2009	NUM
ajfa-10198	380	33	.	.	PUNCT
ajfa-10198	381	1	zamri	zamri	PROPN
ajfa-10198	381	2	,	,	PUNCT
ajfa-10198	381	3	n.	n.	PROPN
ajfa-10198	381	4	,	,	PUNCT
ajfa-10198	381	5	abdul	abdul	PROPN
ajfa-10198	381	6	rahman	rahman	PROPN
ajfa-10198	381	7	,	,	PUNCT
ajfa-10198	381	8	r.	r.	PROPN
ajfa-10198	381	9	,	,	PUNCT
ajfa-10198	381	10	&	&	CCONJ
ajfa-10198	381	11	isa	isa	PROPN
ajfa-10198	381	12	,	,	PUNCT
ajfa-10198	381	13	n.	n.	PROPN
ajfa-10198	381	14	(	(	PUNCT
ajfa-10198	381	15	2013	2013	NUM
ajfa-10198	381	16	)	)	PUNCT
ajfa-10198	381	17	.	.	PUNCT
ajfa-10198	382	1	the	the	DET
ajfa-10198	382	2	impact	impact	NOUN
ajfa-10198	382	3	of	of	ADP
ajfa-10198	382	4	leverage	leverage	NOUN
ajfa-10198	382	5	on	on	ADP
ajfa-10198	382	6	earnings	earning	NOUN
ajfa-10198	382	7	management	management	NOUN
ajfa-10198	382	8	.	.	PUNCT
ajfa-10198	383	1	procedia	procedia	NOUN
ajfa-10198	383	2	economics	economic	NOUN
ajfa-10198	383	3	and	and	CCONJ
ajfa-10198	383	4	finance	finance	NOUN
ajfa-10198	383	5	,	,	PUNCT
ajfa-10198	383	6	7	7	NUM
ajfa-10198	383	7	,	,	PUNCT
ajfa-10198	383	8	86	86	NUM
ajfa-10198	383	9	-	-	SYM
ajfa-10198	383	10	95	95	NUM
ajfa-10198	383	11	.	.	PUNCT
ajfa-10198	383	12	https://doi.org/10.1016/s2212-5671(13)00222-0	https://doi.org/10.1016/s2212-5671(13)00222-0	NOUN