id	sid	tid	token	lemma	pos
ajfa-1067	1	1	microsoft	microsoft	PROPN
ajfa-1067	1	2	word	word	NOUN
ajfa-1067	1	3	1067	1067	NUM
ajfa-1067	1	4	-	-	SYM
ajfa-1067	1	5	4377	4377	NUM
ajfa-1067	1	6	-	-	PUNCT
ajfa-1067	1	7	1	1	NUM
ajfa-1067	1	8	-	-	PUNCT
ajfa-1067	1	9	rv[1]-writer2	rv[1]-writer2	NOUN
ajfa-1067	1	10	-	-	PUNCT
ajfa-1067	1	11	new	new	ADJ
ajfa-1067	1	12	asian	asian	ADJ
ajfa-1067	1	13	journal	journal	NOUN
ajfa-1067	1	14	of	of	ADP
ajfa-1067	1	15	finance	finance	PROPN
ajfa-1067	1	16	&	&	CCONJ
ajfa-1067	1	17	accounting	accounting	PROPN
ajfa-1067	1	18	issn	issn	PROPN
ajfa-1067	1	19	1946	1946	NUM
ajfa-1067	1	20	-	-	PUNCT
ajfa-1067	1	21	052x	052x	NOUN
ajfa-1067	1	22	2011	2011	NUM
ajfa-1067	1	23	,	,	PUNCT
ajfa-1067	1	24	vol	vol	NOUN
ajfa-1067	1	25	.	.	PROPN
ajfa-1067	2	1	3	3	NUM
ajfa-1067	2	2	,	,	PUNCT
ajfa-1067	2	3	no	no	INTJ
ajfa-1067	2	4	.	.	NOUN
ajfa-1067	2	5	1	1	NUM
ajfa-1067	2	6	:	:	PUNCT
ajfa-1067	2	7	e9	e9	NUM
ajfa-1067	2	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	2	9	138	138	NUM
ajfa-1067	2	10	internet	internet	NOUN
ajfa-1067	2	11	financial	financial	ADJ
ajfa-1067	2	12	reporting	reporting	NOUN
ajfa-1067	2	13	in	in	ADP
ajfa-1067	2	14	malaysia	malaysia	PROPN
ajfa-1067	2	15	:	:	PUNCT
ajfa-1067	2	16	the	the	DET
ajfa-1067	2	17	preparers	preparer	NOUN
ajfa-1067	2	18	’	’	PART
ajfa-1067	2	19	view	view	PROPN
ajfa-1067	2	20	dr	dr	PROPN
ajfa-1067	2	21	kiew	kiew	PROPN
ajfa-1067	2	22	-	-	PUNCT
ajfa-1067	2	23	heong	heong	PROPN
ajfa-1067	2	24	yap	yap	NOUN
ajfa-1067	2	25	(	(	PUNCT
ajfa-1067	2	26	corresponding	correspond	VERB
ajfa-1067	2	27	author	author	NOUN
ajfa-1067	2	28	)	)	PUNCT
ajfa-1067	2	29	faculty	faculty	NOUN
ajfa-1067	2	30	of	of	ADP
ajfa-1067	2	31	business	business	NOUN
ajfa-1067	2	32	and	and	CCONJ
ajfa-1067	2	33	accountancy	accountancy	NOUN
ajfa-1067	2	34	university	university	PROPN
ajfa-1067	2	35	of	of	ADP
ajfa-1067	2	36	malaya	malaya	PROPN
ajfa-1067	2	37	,	,	PUNCT
ajfa-1067	2	38	50603	50603	NUM
ajfa-1067	2	39	kuala	kuala	PROPN
ajfa-1067	2	40	lumpur	lumpur	PROPN
ajfa-1067	2	41	tel	tel	NOUN
ajfa-1067	2	42	:	:	PUNCT
ajfa-1067	2	43	60	60	NUM
ajfa-1067	2	44	-	-	SYM
ajfa-1067	2	45	1	1	NUM
ajfa-1067	2	46	-	-	PUNCT
ajfa-1067	2	47	6371	6371	NUM
ajfa-1067	2	48	-	-	SYM
ajfa-1067	2	49	7660	7660	NUM
ajfa-1067	2	50	,	,	PUNCT
ajfa-1067	2	51	60	60	NUM
ajfa-1067	2	52	-	-	SYM
ajfa-1067	2	53	3	3	NUM
ajfa-1067	2	54	-	-	PUNCT
ajfa-1067	2	55	6250	6250	NUM
ajfa-1067	2	56	-	-	SYM
ajfa-1067	2	57	1367	1367	NUM
ajfa-1067	2	58	e	e	NOUN
ajfa-1067	2	59	-	-	NOUN
ajfa-1067	2	60	mail	mail	NOUN
ajfa-1067	2	61	:	:	PUNCT
ajfa-1067	2	62	ayapkh@gmail.com	ayapkh@gmail.com	PROPN
ajfa-1067	3	1	dr	dr	PROPN
ajfa-1067	3	2	zakiah	zakiah	PROPN
ajfa-1067	3	3	saleh	saleh	PROPN
ajfa-1067	3	4	faculty	faculty	PROPN
ajfa-1067	3	5	of	of	ADP
ajfa-1067	3	6	business	business	NOUN
ajfa-1067	3	7	and	and	CCONJ
ajfa-1067	3	8	accountancy	accountancy	NOUN
ajfa-1067	3	9	university	university	PROPN
ajfa-1067	3	10	of	of	ADP
ajfa-1067	3	11	malaya	malaya	PROPN
ajfa-1067	3	12	,	,	PUNCT
ajfa-1067	3	13	50603	50603	NUM
ajfa-1067	3	14	kuala	kuala	PROPN
ajfa-1067	3	15	lumpur	lumpur	PROPN
ajfa-1067	3	16	e	e	NOUN
ajfa-1067	3	17	-	-	NOUN
ajfa-1067	3	18	mail	mail	NOUN
ajfa-1067	3	19	:	:	PUNCT
ajfa-1067	3	20	szakiah@gmail.com	szakiah@gmail.com	X
ajfa-1067	3	21	received	receive	VERB
ajfa-1067	3	22	:	:	PUNCT
ajfa-1067	3	23	november	november	PROPN
ajfa-1067	3	24	8	8	NUM
ajfa-1067	3	25	,	,	PUNCT
ajfa-1067	3	26	2011	2011	NUM
ajfa-1067	3	27	accepted	accept	VERB
ajfa-1067	3	28	:	:	PUNCT
ajfa-1067	3	29	november	november	PROPN
ajfa-1067	3	30	18	18	NUM
ajfa-1067	3	31	,	,	PUNCT
ajfa-1067	3	32	2011	2011	NUM
ajfa-1067	3	33	published	publish	VERB
ajfa-1067	3	34	:	:	PUNCT
ajfa-1067	3	35	december	december	PROPN
ajfa-1067	3	36	1	1	NUM
ajfa-1067	3	37	,	,	PUNCT
ajfa-1067	3	38	2011	2011	NUM
ajfa-1067	3	39	doi:10.5296	doi:10.5296	NOUN
ajfa-1067	3	40	/	/	SYM
ajfa-1067	3	41	ajfa.v3i1.1067	ajfa.v3i1.1067	NUM
ajfa-1067	3	42	url	url	NOUN
ajfa-1067	3	43	:	:	PUNCT
ajfa-1067	3	44	http://dx.doi.org/10.5296/ajfa.v3i1.1067	http://dx.doi.org/10.5296/ajfa.v3i1.1067	NOUN
ajfa-1067	3	45	abstract	abstract	ADV
ajfa-1067	3	46	this	this	DET
ajfa-1067	3	47	paper	paper	NOUN
ajfa-1067	3	48	reports	report	VERB
ajfa-1067	3	49	the	the	DET
ajfa-1067	3	50	opinion	opinion	NOUN
ajfa-1067	3	51	and	and	CCONJ
ajfa-1067	3	52	awareness	awareness	NOUN
ajfa-1067	3	53	of	of	ADP
ajfa-1067	3	54	the	the	DET
ajfa-1067	3	55	internet	internet	NOUN
ajfa-1067	3	56	financial	financial	ADJ
ajfa-1067	3	57	reporting	reporting	NOUN
ajfa-1067	3	58	(	(	PUNCT
ajfa-1067	3	59	ifr	ifr	PROPN
ajfa-1067	3	60	)	)	PUNCT
ajfa-1067	3	61	from	from	ADP
ajfa-1067	3	62	the	the	DET
ajfa-1067	3	63	preparers	preparer	NOUN
ajfa-1067	3	64	’	’	PART
ajfa-1067	3	65	perspectives	perspective	NOUN
ajfa-1067	3	66	and	and	CCONJ
ajfa-1067	3	67	examines	examine	VERB
ajfa-1067	3	68	the	the	DET
ajfa-1067	3	69	individual	individual	ADJ
ajfa-1067	3	70	firm	firm	ADJ
ajfa-1067	3	71	motives	motive	NOUN
ajfa-1067	3	72	to	to	PART
ajfa-1067	3	73	engage	engage	VERB
ajfa-1067	3	74	the	the	DET
ajfa-1067	3	75	ifr	ifr	NOUN
ajfa-1067	3	76	.	.	PUNCT
ajfa-1067	4	1	the	the	DET
ajfa-1067	4	2	researchers	researcher	NOUN
ajfa-1067	4	3	interviewed	interview	VERB
ajfa-1067	4	4	ten	ten	NUM
ajfa-1067	4	5	senior	senior	ADJ
ajfa-1067	4	6	managers	manager	NOUN
ajfa-1067	4	7	using	use	VERB
ajfa-1067	4	8	semi	semi	ADV
ajfa-1067	4	9	-	-	ADJ
ajfa-1067	4	10	structured	structured	ADJ
ajfa-1067	4	11	and	and	CCONJ
ajfa-1067	4	12	in	in	ADP
ajfa-1067	4	13	-	-	PUNCT
ajfa-1067	4	14	depth	depth	NOUN
ajfa-1067	4	15	questionnaires	questionnaire	NOUN
ajfa-1067	4	16	to	to	PART
ajfa-1067	4	17	seek	seek	VERB
ajfa-1067	4	18	their	their	PRON
ajfa-1067	4	19	views	view	NOUN
ajfa-1067	4	20	and	and	CCONJ
ajfa-1067	4	21	opinions	opinion	NOUN
ajfa-1067	4	22	on	on	ADP
ajfa-1067	4	23	ifr	ifr	PROPN
ajfa-1067	4	24	issues	issue	NOUN
ajfa-1067	4	25	.	.	PUNCT
ajfa-1067	5	1	among	among	ADP
ajfa-1067	5	2	the	the	DET
ajfa-1067	5	3	three	three	NUM
ajfa-1067	5	4	main	main	ADJ
ajfa-1067	5	5	motivations	motivation	NOUN
ajfa-1067	5	6	to	to	PART
ajfa-1067	5	7	engage	engage	VERB
ajfa-1067	5	8	in	in	ADP
ajfa-1067	5	9	ifr	ifr	PROPN
ajfa-1067	5	10	are	be	AUX
ajfa-1067	5	11	:	:	PUNCT
ajfa-1067	5	12	first	first	ADV
ajfa-1067	5	13	,	,	PUNCT
ajfa-1067	5	14	companies	company	NOUN
ajfa-1067	5	15	want	want	VERB
ajfa-1067	5	16	to	to	PART
ajfa-1067	5	17	be	be	AUX
ajfa-1067	5	18	more	more	ADV
ajfa-1067	5	19	transparent	transparent	ADJ
ajfa-1067	5	20	in	in	ADP
ajfa-1067	5	21	disseminating	disseminate	VERB
ajfa-1067	5	22	company	company	NOUN
ajfa-1067	5	23	information	information	NOUN
ajfa-1067	5	24	.	.	PUNCT
ajfa-1067	6	1	second	second	ADV
ajfa-1067	6	2	,	,	PUNCT
ajfa-1067	6	3	the	the	DET
ajfa-1067	6	4	companies	company	NOUN
ajfa-1067	6	5	use	use	VERB
ajfa-1067	6	6	the	the	DET
ajfa-1067	6	7	internet	internet	NOUN
ajfa-1067	6	8	to	to	PART
ajfa-1067	6	9	promote	promote	VERB
ajfa-1067	6	10	their	their	PRON
ajfa-1067	6	11	products	product	NOUN
ajfa-1067	6	12	and	and	CCONJ
ajfa-1067	6	13	services	service	NOUN
ajfa-1067	6	14	to	to	PART
ajfa-1067	6	15	create	create	VERB
ajfa-1067	6	16	a	a	DET
ajfa-1067	6	17	good	good	ADJ
ajfa-1067	6	18	brand	brand	NOUN
ajfa-1067	6	19	name	name	NOUN
ajfa-1067	6	20	in	in	ADP
ajfa-1067	6	21	the	the	DET
ajfa-1067	6	22	industry	industry	NOUN
ajfa-1067	6	23	.	.	PUNCT
ajfa-1067	7	1	lastly	lastly	ADV
ajfa-1067	7	2	,	,	PUNCT
ajfa-1067	7	3	these	these	DET
ajfa-1067	7	4	companies	company	NOUN
ajfa-1067	7	5	are	be	AUX
ajfa-1067	7	6	a	a	DET
ajfa-1067	7	7	strong	strong	ADJ
ajfa-1067	7	8	believer	believer	NOUN
ajfa-1067	7	9	of	of	ADP
ajfa-1067	7	10	good	good	ADJ
ajfa-1067	7	11	corporate	corporate	ADJ
ajfa-1067	7	12	governance	governance	NOUN
ajfa-1067	7	13	best	good	ADJ
ajfa-1067	7	14	practices	practice	NOUN
ajfa-1067	7	15	in	in	ADP
ajfa-1067	7	16	promoting	promote	VERB
ajfa-1067	7	17	greater	great	ADJ
ajfa-1067	7	18	transparency	transparency	NOUN
ajfa-1067	7	19	.	.	PUNCT
ajfa-1067	8	1	90	90	NUM
ajfa-1067	8	2	%	%	NOUN
ajfa-1067	8	3	of	of	ADP
ajfa-1067	8	4	the	the	DET
ajfa-1067	8	5	respondents	respondent	NOUN
ajfa-1067	8	6	claimed	claim	VERB
ajfa-1067	8	7	ownership	ownership	NOUN
ajfa-1067	8	8	structure	structure	NOUN
ajfa-1067	8	9	influenced	influence	VERB
ajfa-1067	8	10	ifr	ifr	PROPN
ajfa-1067	8	11	,	,	PUNCT
ajfa-1067	8	12	and	and	CCONJ
ajfa-1067	8	13	70	70	NUM
ajfa-1067	8	14	%	%	NOUN
ajfa-1067	8	15	of	of	ADP
ajfa-1067	8	16	the	the	DET
ajfa-1067	8	17	respondents	respondent	NOUN
ajfa-1067	8	18	agreed	agree	VERB
ajfa-1067	8	19	industry	industry	NOUN
ajfa-1067	8	20	members	member	NOUN
ajfa-1067	8	21	and	and	CCONJ
ajfa-1067	8	22	firm	firm	ADJ
ajfa-1067	8	23	size	size	NOUN
ajfa-1067	8	24	influenced	influence	VERB
ajfa-1067	8	25	such	such	ADJ
ajfa-1067	8	26	reporting	reporting	NOUN
ajfa-1067	8	27	practice	practice	NOUN
ajfa-1067	8	28	.	.	PUNCT
ajfa-1067	9	1	as	as	ADP
ajfa-1067	9	2	for	for	ADP
ajfa-1067	9	3	corporate	corporate	ADJ
ajfa-1067	9	4	governance	governance	NOUN
ajfa-1067	9	5	mechanisms	mechanism	NOUN
ajfa-1067	9	6	,	,	PUNCT
ajfa-1067	9	7	only	only	ADV
ajfa-1067	9	8	34	34	NUM
ajfa-1067	9	9	%	%	NOUN
ajfa-1067	9	10	of	of	ADP
ajfa-1067	9	11	the	the	DET
ajfa-1067	9	12	respondents	respondent	NOUN
ajfa-1067	9	13	agreed	agree	VERB
ajfa-1067	9	14	corporate	corporate	ADJ
ajfa-1067	9	15	governance	governance	NOUN
ajfa-1067	9	16	influenced	influence	VERB
ajfa-1067	9	17	ifr	ifr	PROPN
ajfa-1067	9	18	.	.	PUNCT
ajfa-1067	10	1	this	this	DET
ajfa-1067	10	2	paper	paper	NOUN
ajfa-1067	10	3	bridges	bridge	NOUN
ajfa-1067	10	4	the	the	DET
ajfa-1067	10	5	gap	gap	NOUN
ajfa-1067	10	6	by	by	ADP
ajfa-1067	10	7	interviewing	interview	VERB
ajfa-1067	10	8	preparers	preparer	NOUN
ajfa-1067	10	9	concerning	concern	VERB
ajfa-1067	10	10	influences	influence	NOUN
ajfa-1067	10	11	of	of	ADP
ajfa-1067	10	12	corporate	corporate	ADJ
ajfa-1067	10	13	governance	governance	NOUN
ajfa-1067	10	14	and	and	CCONJ
ajfa-1067	10	15	ownership	ownership	NOUN
ajfa-1067	10	16	structures	structure	NOUN
ajfa-1067	10	17	on	on	ADP
ajfa-1067	10	18	ifr	ifr	PROPN
ajfa-1067	10	19	.	.	PUNCT
ajfa-1067	11	1	among	among	ADP
ajfa-1067	11	2	the	the	DET
ajfa-1067	11	3	more	more	ADV
ajfa-1067	11	4	significant	significant	ADJ
ajfa-1067	11	5	issues	issue	NOUN
ajfa-1067	11	6	highlighted	highlight	VERB
ajfa-1067	11	7	by	by	ADP
ajfa-1067	11	8	the	the	DET
ajfa-1067	11	9	respondents	respondent	NOUN
ajfa-1067	11	10	are	be	AUX
ajfa-1067	11	11	the	the	DET
ajfa-1067	11	12	security	security	NOUN
ajfa-1067	11	13	of	of	ADP
ajfa-1067	11	14	the	the	DET
ajfa-1067	11	15	web	web	NOUN
ajfa-1067	11	16	site	site	NOUN
ajfa-1067	11	17	,	,	PUNCT
ajfa-1067	11	18	timeliness	timeliness	NOUN
ajfa-1067	11	19	of	of	ADP
ajfa-1067	11	20	reporting	reporting	NOUN
ajfa-1067	11	21	and	and	CCONJ
ajfa-1067	11	22	adoption	adoption	NOUN
ajfa-1067	11	23	of	of	ADP
ajfa-1067	11	24	xbrl	xbrl	PROPN
ajfa-1067	11	25	.	.	PUNCT
ajfa-1067	12	1	keywords	keyword	NOUN
ajfa-1067	12	2	:	:	PUNCT
ajfa-1067	12	3	internet	internet	NOUN
ajfa-1067	12	4	financial	financial	ADJ
ajfa-1067	12	5	reporting	reporting	NOUN
ajfa-1067	12	6	,	,	PUNCT
ajfa-1067	12	7	preparers	preparer	NOUN
ajfa-1067	12	8	’	'	PUNCT
ajfa-1067	12	9	views	view	VERB
ajfa-1067	12	10	asian	asian	ADJ
ajfa-1067	12	11	journal	journal	NOUN
ajfa-1067	12	12	of	of	ADP
ajfa-1067	12	13	finance	finance	PROPN
ajfa-1067	12	14	&	&	CCONJ
ajfa-1067	12	15	accounting	accounting	PROPN
ajfa-1067	12	16	issn	issn	PROPN
ajfa-1067	12	17	1946	1946	NUM
ajfa-1067	12	18	-	-	PUNCT
ajfa-1067	12	19	052x	052x	NOUN
ajfa-1067	12	20	2011	2011	NUM
ajfa-1067	12	21	,	,	PUNCT
ajfa-1067	12	22	vol	vol	NOUN
ajfa-1067	12	23	.	.	PROPN
ajfa-1067	13	1	3	3	NUM
ajfa-1067	13	2	,	,	PUNCT
ajfa-1067	13	3	no	no	INTJ
ajfa-1067	13	4	.	.	NOUN
ajfa-1067	13	5	1	1	NUM
ajfa-1067	13	6	:	:	PUNCT
ajfa-1067	13	7	e9	e9	NOUN
ajfa-1067	13	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	13	9	139	139	NUM
ajfa-1067	13	10	1	1	NUM
ajfa-1067	13	11	.	.	PUNCT
ajfa-1067	14	1	introduction	introduction	NOUN
ajfa-1067	14	2	internet	internet	NOUN
ajfa-1067	14	3	is	be	AUX
ajfa-1067	14	4	becoming	become	VERB
ajfa-1067	14	5	a	a	DET
ajfa-1067	14	6	popular	popular	ADJ
ajfa-1067	14	7	mean	mean	NOUN
ajfa-1067	14	8	of	of	ADP
ajfa-1067	14	9	communication	communication	NOUN
ajfa-1067	14	10	with	with	ADP
ajfa-1067	14	11	all	all	DET
ajfa-1067	14	12	stakeholders	stakeholder	NOUN
ajfa-1067	14	13	.	.	PUNCT
ajfa-1067	15	1	many	many	ADJ
ajfa-1067	15	2	corporations	corporation	NOUN
ajfa-1067	15	3	in	in	ADP
ajfa-1067	15	4	developed	developed	ADJ
ajfa-1067	15	5	and	and	CCONJ
ajfa-1067	15	6	developing	develop	VERB
ajfa-1067	15	7	economies	economy	NOUN
ajfa-1067	15	8	have	have	VERB
ajfa-1067	15	9	a	a	DET
ajfa-1067	15	10	dedicated	dedicated	ADJ
ajfa-1067	15	11	web	web	NOUN
ajfa-1067	15	12	site	site	NOUN
ajfa-1067	15	13	to	to	PART
ajfa-1067	15	14	communicate	communicate	VERB
ajfa-1067	15	15	financial	financial	ADJ
ajfa-1067	15	16	information	information	NOUN
ajfa-1067	15	17	with	with	ADP
ajfa-1067	15	18	the	the	DET
ajfa-1067	15	19	investors	investor	NOUN
ajfa-1067	15	20	.	.	PUNCT
ajfa-1067	16	1	this	this	DET
ajfa-1067	16	2	reporting	reporting	NOUN
ajfa-1067	16	3	practice	practice	NOUN
ajfa-1067	16	4	is	be	AUX
ajfa-1067	16	5	called	call	VERB
ajfa-1067	16	6	internet	internet	NOUN
ajfa-1067	16	7	financial	financial	ADJ
ajfa-1067	16	8	reporting	reporting	NOUN
ajfa-1067	16	9	(	(	PUNCT
ajfa-1067	16	10	ifr	ifr	PROPN
ajfa-1067	16	11	)	)	PUNCT
ajfa-1067	16	12	.	.	PUNCT
ajfa-1067	17	1	ifr	ifr	PROPN
ajfa-1067	17	2	can	can	AUX
ajfa-1067	17	3	be	be	AUX
ajfa-1067	17	4	defined	define	VERB
ajfa-1067	17	5	as	as	ADP
ajfa-1067	17	6	‘	'	PUNCT
ajfa-1067	17	7	the	the	DET
ajfa-1067	17	8	public	public	ADJ
ajfa-1067	17	9	reporting	reporting	NOUN
ajfa-1067	17	10	of	of	ADP
ajfa-1067	17	11	operating	operate	VERB
ajfa-1067	17	12	and	and	CCONJ
ajfa-1067	17	13	financial	financial	ADJ
ajfa-1067	17	14	data	datum	NOUN
ajfa-1067	17	15	by	by	ADP
ajfa-1067	17	16	a	a	DET
ajfa-1067	17	17	business	business	NOUN
ajfa-1067	17	18	enterprise	enterprise	NOUN
ajfa-1067	17	19	by	by	ADP
ajfa-1067	17	20	the	the	DET
ajfa-1067	17	21	world	world	NOUN
ajfa-1067	17	22	wide	wide	ADJ
ajfa-1067	17	23	web	web	NOUN
ajfa-1067	17	24	or	or	CCONJ
ajfa-1067	17	25	related	relate	VERB
ajfa-1067	17	26	internet	internet	NOUN
ajfa-1067	17	27	-	-	PUNCT
ajfa-1067	17	28	based	base	VERB
ajfa-1067	17	29	communications	communication	NOUN
ajfa-1067	17	30	medium	medium	NOUN
ajfa-1067	17	31	”	"	PUNCT
ajfa-1067	17	32	(	(	PUNCT
ajfa-1067	17	33	lymer	lymer	PROPN
ajfa-1067	17	34	et	et	PROPN
ajfa-1067	17	35	al	al	PROPN
ajfa-1067	17	36	.	.	PROPN
ajfa-1067	17	37	,	,	PUNCT
ajfa-1067	17	38	1999	1999	NUM
ajfa-1067	17	39	,	,	PUNCT
ajfa-1067	17	40	p.2	p.2	NUM
ajfa-1067	17	41	)	)	PUNCT
ajfa-1067	17	42	.	.	PUNCT
ajfa-1067	18	1	internet	internet	NOUN
ajfa-1067	18	2	reporting	reporting	NOUN
ajfa-1067	18	3	activities	activity	NOUN
ajfa-1067	18	4	are	be	AUX
ajfa-1067	18	5	largely	largely	ADV
ajfa-1067	18	6	driven	drive	VERB
ajfa-1067	18	7	by	by	ADP
ajfa-1067	18	8	preparers	preparer	NOUN
ajfa-1067	18	9	who	who	PRON
ajfa-1067	18	10	use	use	VERB
ajfa-1067	18	11	it	it	PRON
ajfa-1067	18	12	to	to	PART
ajfa-1067	18	13	market	market	VERB
ajfa-1067	18	14	their	their	PRON
ajfa-1067	18	15	products	product	NOUN
ajfa-1067	18	16	or	or	CCONJ
ajfa-1067	18	17	services	service	NOUN
ajfa-1067	18	18	.	.	PUNCT
ajfa-1067	19	1	reporting	report	VERB
ajfa-1067	19	2	companies	company	NOUN
ajfa-1067	19	3	may	may	AUX
ajfa-1067	19	4	be	be	AUX
ajfa-1067	19	5	motivated	motivate	VERB
ajfa-1067	19	6	by	by	ADP
ajfa-1067	19	7	the	the	DET
ajfa-1067	19	8	benefits	benefit	NOUN
ajfa-1067	19	9	of	of	ADP
ajfa-1067	19	10	communicating	communicate	VERB
ajfa-1067	19	11	information	information	NOUN
ajfa-1067	19	12	by	by	ADP
ajfa-1067	19	13	the	the	DET
ajfa-1067	19	14	internet	internet	NOUN
ajfa-1067	19	15	.	.	PUNCT
ajfa-1067	20	1	these	these	DET
ajfa-1067	20	2	benefits	benefit	NOUN
ajfa-1067	20	3	included	include	VERB
ajfa-1067	20	4	:	:	PUNCT
ajfa-1067	20	5	providing	provide	VERB
ajfa-1067	20	6	companies	company	NOUN
ajfa-1067	20	7	for	for	ADP
ajfa-1067	20	8	global	global	ADJ
ajfa-1067	20	9	marketing	marketing	NOUN
ajfa-1067	20	10	,	,	PUNCT
ajfa-1067	20	11	decreasing	decrease	VERB
ajfa-1067	20	12	the	the	DET
ajfa-1067	20	13	distribution	distribution	NOUN
ajfa-1067	20	14	cost	cost	NOUN
ajfa-1067	20	15	of	of	ADP
ajfa-1067	20	16	hard	hard	ADJ
ajfa-1067	20	17	copy	copy	NOUN
ajfa-1067	20	18	financial	financial	ADJ
ajfa-1067	20	19	statements	statement	NOUN
ajfa-1067	20	20	,	,	PUNCT
ajfa-1067	20	21	communicating	communicate	VERB
ajfa-1067	20	22	information	information	NOUN
ajfa-1067	20	23	cheaper	cheap	ADJ
ajfa-1067	20	24	,	,	PUNCT
ajfa-1067	20	25	wider	wide	ADJ
ajfa-1067	20	26	and	and	CCONJ
ajfa-1067	20	27	faster	fast	ADV
ajfa-1067	20	28	;	;	PUNCT
ajfa-1067	20	29	and	and	CCONJ
ajfa-1067	20	30	facilitating	facilitate	VERB
ajfa-1067	20	31	interaction	interaction	NOUN
ajfa-1067	20	32	with	with	ADP
ajfa-1067	20	33	stakeholders	stakeholder	NOUN
ajfa-1067	20	34	(	(	PUNCT
ajfa-1067	20	35	xiao	xiao	PROPN
ajfa-1067	20	36	et	et	PROPN
ajfa-1067	20	37	al	al	PROPN
ajfa-1067	20	38	.	.	PROPN
ajfa-1067	20	39	,	,	PUNCT
ajfa-1067	20	40	2002	2002	NUM
ajfa-1067	20	41	)	)	PUNCT
ajfa-1067	20	42	.	.	PUNCT
ajfa-1067	21	1	there	there	PRON
ajfa-1067	21	2	have	have	AUX
ajfa-1067	21	3	been	be	AUX
ajfa-1067	21	4	much	much	ADV
ajfa-1067	21	5	empirical	empirical	ADJ
ajfa-1067	21	6	work	work	NOUN
ajfa-1067	21	7	carried	carry	VERB
ajfa-1067	21	8	out	out	ADP
ajfa-1067	21	9	for	for	ADP
ajfa-1067	21	10	ifr	ifr	NOUN
ajfa-1067	21	11	by	by	ADP
ajfa-1067	21	12	the	the	DET
ajfa-1067	21	13	practitioners	practitioner	NOUN
ajfa-1067	21	14	and	and	CCONJ
ajfa-1067	21	15	academicians	academician	NOUN
ajfa-1067	21	16	from	from	ADP
ajfa-1067	21	17	the	the	DET
ajfa-1067	21	18	developed	develop	VERB
ajfa-1067	21	19	economies	economy	NOUN
ajfa-1067	21	20	,	,	PUNCT
ajfa-1067	21	21	however	however	ADV
ajfa-1067	21	22	,	,	PUNCT
ajfa-1067	21	23	only	only	ADV
ajfa-1067	21	24	limited	limited	ADJ
ajfa-1067	21	25	studies	study	NOUN
ajfa-1067	21	26	have	have	AUX
ajfa-1067	21	27	offered	offer	VERB
ajfa-1067	21	28	some	some	DET
ajfa-1067	21	29	reasons	reason	NOUN
ajfa-1067	21	30	about	about	ADP
ajfa-1067	21	31	the	the	DET
ajfa-1067	21	32	relationship	relationship	NOUN
ajfa-1067	21	33	between	between	ADP
ajfa-1067	21	34	the	the	DET
ajfa-1067	21	35	opinion	opinion	NOUN
ajfa-1067	21	36	,	,	PUNCT
ajfa-1067	21	37	motivation	motivation	NOUN
ajfa-1067	21	38	and	and	CCONJ
ajfa-1067	21	39	influences	influence	NOUN
ajfa-1067	21	40	of	of	ADP
ajfa-1067	21	41	ifr	ifr	NOUN
ajfa-1067	21	42	,	,	PUNCT
ajfa-1067	21	43	especially	especially	ADV
ajfa-1067	21	44	for	for	ADP
ajfa-1067	21	45	malaysia	malaysia	PROPN
ajfa-1067	21	46	.	.	PUNCT
ajfa-1067	22	1	past	past	PROPN
ajfa-1067	22	2	malaysian	malaysian	ADJ
ajfa-1067	22	3	studies	study	NOUN
ajfa-1067	22	4	were	be	AUX
ajfa-1067	22	5	mainly	mainly	ADV
ajfa-1067	22	6	descriptive	descriptive	ADJ
ajfa-1067	22	7	in	in	ADP
ajfa-1067	22	8	nature	nature	NOUN
ajfa-1067	22	9	(	(	PUNCT
ajfa-1067	22	10	nik	nik	X
ajfa-1067	22	11	salleh	salleh	PROPN
ajfa-1067	22	12	and	and	CCONJ
ajfa-1067	22	13	mohamad	mohamad	PROPN
ajfa-1067	22	14	,	,	PUNCT
ajfa-1067	22	15	2000	2000	NUM
ajfa-1067	22	16	;	;	PUNCT
ajfa-1067	22	17	jamaliah	jamaliah	PROPN
ajfa-1067	22	18	et	et	PROPN
ajfa-1067	22	19	al	al	PROPN
ajfa-1067	22	20	.	.	PROPN
ajfa-1067	22	21	,	,	PUNCT
ajfa-1067	22	22	2001	2001	NUM
ajfa-1067	22	23	;	;	PUNCT
ajfa-1067	22	24	mohamad	mohamad	PROPN
ajfa-1067	22	25	et	et	PROPN
ajfa-1067	22	26	al	al	PROPN
ajfa-1067	22	27	.	.	PROPN
ajfa-1067	22	28	,	,	PUNCT
ajfa-1067	22	29	2003	2003	NUM
ajfa-1067	22	30	)	)	PUNCT
ajfa-1067	22	31	,	,	PUNCT
ajfa-1067	22	32	and	and	CCONJ
ajfa-1067	22	33	examined	examine	VERB
ajfa-1067	22	34	few	few	ADJ
ajfa-1067	22	35	factors	factor	NOUN
ajfa-1067	22	36	that	that	PRON
ajfa-1067	22	37	influenced	influence	VERB
ajfa-1067	22	38	the	the	DET
ajfa-1067	22	39	ifr	ifr	PROPN
ajfa-1067	22	40	(	(	PUNCT
ajfa-1067	22	41	hassan	hassan	PROPN
ajfa-1067	22	42	et	et	PROPN
ajfa-1067	22	43	al	al	PROPN
ajfa-1067	22	44	.	.	PROPN
ajfa-1067	22	45	,	,	PUNCT
ajfa-1067	22	46	1999	1999	NUM
ajfa-1067	22	47	;	;	PUNCT
ajfa-1067	22	48	ismail	ismail	NOUN
ajfa-1067	22	49	and	and	CCONJ
ajfa-1067	22	50	tayib	tayib	NOUN
ajfa-1067	22	51	,	,	PUNCT
ajfa-1067	22	52	2000	2000	NUM
ajfa-1067	22	53	;	;	PUNCT
ajfa-1067	22	54	gan	gan	PROPN
ajfa-1067	22	55	and	and	CCONJ
ajfa-1067	22	56	susela	susela	PROPN
ajfa-1067	22	57	,	,	PUNCT
ajfa-1067	22	58	2002	2002	NUM
ajfa-1067	22	59	;	;	PUNCT
ajfa-1067	22	60	abdul	abdul	PROPN
ajfa-1067	22	61	hamid	hamid	PROPN
ajfa-1067	22	62	et	et	PROPN
ajfa-1067	22	63	al	al	PROPN
ajfa-1067	22	64	.	.	PROPN
ajfa-1067	22	65	,	,	PUNCT
ajfa-1067	22	66	2004	2004	NUM
ajfa-1067	22	67	)	)	PUNCT
ajfa-1067	22	68	.	.	PUNCT
ajfa-1067	23	1	the	the	DET
ajfa-1067	23	2	study	study	NOUN
ajfa-1067	23	3	on	on	ADP
ajfa-1067	23	4	the	the	DET
ajfa-1067	23	5	perception	perception	NOUN
ajfa-1067	23	6	of	of	ADP
ajfa-1067	23	7	preparers	preparer	NOUN
ajfa-1067	23	8	was	be	AUX
ajfa-1067	23	9	solicited	solicit	VERB
ajfa-1067	23	10	by	by	ADP
ajfa-1067	23	11	mailed	mail	VERB
ajfa-1067	23	12	questionnaire	questionnaire	NOUN
ajfa-1067	23	13	(	(	PUNCT
ajfa-1067	23	14	hassan	hassan	PROPN
ajfa-1067	23	15	et	et	PROPN
ajfa-1067	23	16	al	al	PROPN
ajfa-1067	23	17	.	.	PROPN
ajfa-1067	23	18	,	,	PUNCT
ajfa-1067	23	19	1999	1999	NUM
ajfa-1067	23	20	;	;	PUNCT
ajfa-1067	23	21	ali	ali	PROPN
ajfa-1067	23	22	khan	khan	PROPN
ajfa-1067	23	23	and	and	CCONJ
ajfa-1067	23	24	ismail	ismail	PROPN
ajfa-1067	23	25	,	,	PUNCT
ajfa-1067	23	26	2009	2009	NUM
ajfa-1067	23	27	)	)	PUNCT
ajfa-1067	23	28	.	.	PUNCT
ajfa-1067	24	1	this	this	DET
ajfa-1067	24	2	paper	paper	NOUN
ajfa-1067	24	3	argues	argue	VERB
ajfa-1067	24	4	further	further	ADJ
ajfa-1067	24	5	research	research	NOUN
ajfa-1067	24	6	could	could	AUX
ajfa-1067	24	7	try	try	VERB
ajfa-1067	24	8	other	other	ADJ
ajfa-1067	24	9	approaches	approach	NOUN
ajfa-1067	24	10	,	,	PUNCT
ajfa-1067	24	11	such	such	ADJ
ajfa-1067	24	12	as	as	ADP
ajfa-1067	24	13	in	in	ADP
ajfa-1067	24	14	-	-	PUNCT
ajfa-1067	24	15	depth	depth	NOUN
ajfa-1067	24	16	interviewing	interviewing	NOUN
ajfa-1067	24	17	with	with	ADP
ajfa-1067	24	18	the	the	DET
ajfa-1067	24	19	preparers	preparer	NOUN
ajfa-1067	24	20	.	.	PUNCT
ajfa-1067	25	1	according	accord	VERB
ajfa-1067	25	2	to	to	ADP
ajfa-1067	25	3	saunders	saunders	PROPN
ajfa-1067	25	4	et	et	PROPN
ajfa-1067	25	5	al	al	PROPN
ajfa-1067	25	6	.	.	PROPN
ajfa-1067	26	1	(	(	PUNCT
ajfa-1067	26	2	2009	2009	NUM
ajfa-1067	26	3	)	)	PUNCT
ajfa-1067	26	4	,	,	PUNCT
ajfa-1067	26	5	semi	semi	ADJ
ajfa-1067	26	6	-	-	ADJ
ajfa-1067	26	7	structured	structured	ADJ
ajfa-1067	26	8	and	and	CCONJ
ajfa-1067	26	9	in	in	ADP
ajfa-1067	26	10	-	-	PUNCT
ajfa-1067	26	11	depth	depth	NOUN
ajfa-1067	26	12	interviews	interview	NOUN
ajfa-1067	26	13	provide	provide	VERB
ajfa-1067	26	14	an	an	DET
ajfa-1067	26	15	opportunity	opportunity	NOUN
ajfa-1067	26	16	to	to	ADP
ajfa-1067	26	17	the	the	DET
ajfa-1067	26	18	researchers	researcher	NOUN
ajfa-1067	26	19	to	to	ADP
ajfa-1067	26	20	‘	'	PUNCT
ajfa-1067	26	21	probe	probe	NOUN
ajfa-1067	26	22	’	'	PUNCT
ajfa-1067	26	23	answers	answer	NOUN
ajfa-1067	26	24	,	,	PUNCT
ajfa-1067	26	25	where	where	SCONJ
ajfa-1067	26	26	he	he	PRON
ajfa-1067	26	27	/	/	PUNCT
ajfa-1067	26	28	she	she	PRON
ajfa-1067	26	29	wants	want	VERB
ajfa-1067	26	30	an	an	DET
ajfa-1067	26	31	explanation	explanation	NOUN
ajfa-1067	26	32	from	from	ADP
ajfa-1067	26	33	interviews	interview	NOUN
ajfa-1067	26	34	to	to	PART
ajfa-1067	26	35	build	build	VERB
ajfa-1067	26	36	on	on	ADP
ajfa-1067	26	37	their	their	PRON
ajfa-1067	26	38	responses	response	NOUN
ajfa-1067	26	39	.	.	PUNCT
ajfa-1067	27	1	interviewees	interviewee	NOUN
ajfa-1067	27	2	may	may	AUX
ajfa-1067	27	3	use	use	VERB
ajfa-1067	27	4	ideas	idea	NOUN
ajfa-1067	27	5	or	or	CCONJ
ajfa-1067	27	6	words	word	NOUN
ajfa-1067	27	7	in	in	ADP
ajfa-1067	27	8	a	a	DET
ajfa-1067	27	9	specific	specific	ADJ
ajfa-1067	27	10	way	way	NOUN
ajfa-1067	27	11	,	,	PUNCT
ajfa-1067	27	12	and	and	CCONJ
ajfa-1067	27	13	probing	probe	VERB
ajfa-1067	27	14	of	of	ADP
ajfa-1067	27	15	these	these	DET
ajfa-1067	27	16	meanings	meaning	NOUN
ajfa-1067	27	17	will	will	AUX
ajfa-1067	27	18	add	add	VERB
ajfa-1067	27	19	depth	depth	NOUN
ajfa-1067	27	20	and	and	CCONJ
ajfa-1067	27	21	significance	significance	NOUN
ajfa-1067	27	22	to	to	ADP
ajfa-1067	27	23	the	the	DET
ajfa-1067	27	24	data	datum	NOUN
ajfa-1067	27	25	collected	collect	VERB
ajfa-1067	27	26	.	.	PUNCT
ajfa-1067	28	1	they	they	PRON
ajfa-1067	28	2	may	may	AUX
ajfa-1067	28	3	also	also	ADV
ajfa-1067	28	4	lead	lead	VERB
ajfa-1067	28	5	the	the	DET
ajfa-1067	28	6	discussion	discussion	NOUN
ajfa-1067	28	7	into	into	ADP
ajfa-1067	28	8	areas	area	NOUN
ajfa-1067	28	9	that	that	PRON
ajfa-1067	28	10	are	be	AUX
ajfa-1067	28	11	important	important	ADJ
ajfa-1067	28	12	for	for	ADP
ajfa-1067	28	13	understanding	understanding	NOUN
ajfa-1067	28	14	and	and	CCONJ
ajfa-1067	28	15	had	have	AUX
ajfa-1067	28	16	not	not	PART
ajfa-1067	28	17	been	be	AUX
ajfa-1067	28	18	previously	previously	ADV
ajfa-1067	28	19	considered	consider	VERB
ajfa-1067	28	20	by	by	ADP
ajfa-1067	28	21	the	the	DET
ajfa-1067	28	22	researchers	researcher	NOUN
ajfa-1067	28	23	.	.	PUNCT
ajfa-1067	29	1	therefore	therefore	ADV
ajfa-1067	29	2	,	,	PUNCT
ajfa-1067	29	3	this	this	DET
ajfa-1067	29	4	study	study	NOUN
ajfa-1067	29	5	tries	try	VERB
ajfa-1067	29	6	to	to	PART
ajfa-1067	29	7	bridge	bridge	VERB
ajfa-1067	29	8	the	the	DET
ajfa-1067	29	9	gap	gap	NOUN
ajfa-1067	29	10	by	by	ADP
ajfa-1067	29	11	interviewing	interview	VERB
ajfa-1067	29	12	ten	ten	NUM
ajfa-1067	29	13	senior	senior	ADJ
ajfa-1067	29	14	managers	manager	NOUN
ajfa-1067	29	15	to	to	PART
ajfa-1067	29	16	seek	seek	VERB
ajfa-1067	29	17	their	their	PRON
ajfa-1067	29	18	views	view	NOUN
ajfa-1067	29	19	and	and	CCONJ
ajfa-1067	29	20	opinions	opinion	NOUN
ajfa-1067	29	21	on	on	ADP
ajfa-1067	29	22	influences	influence	NOUN
ajfa-1067	29	23	of	of	ADP
ajfa-1067	29	24	corporate	corporate	ADJ
ajfa-1067	29	25	governance	governance	NOUN
ajfa-1067	29	26	and	and	CCONJ
ajfa-1067	29	27	ownership	ownership	NOUN
ajfa-1067	29	28	structures	structure	NOUN
ajfa-1067	29	29	on	on	ADP
ajfa-1067	29	30	ifr	ifr	PROPN
ajfa-1067	29	31	.	.	PUNCT
ajfa-1067	30	1	this	this	DET
ajfa-1067	30	2	paper	paper	NOUN
ajfa-1067	30	3	reports	report	VERB
ajfa-1067	30	4	the	the	DET
ajfa-1067	30	5	opinion	opinion	NOUN
ajfa-1067	30	6	and	and	CCONJ
ajfa-1067	30	7	awareness	awareness	NOUN
ajfa-1067	30	8	of	of	ADP
ajfa-1067	30	9	the	the	DET
ajfa-1067	30	10	ifr	ifr	NOUN
ajfa-1067	30	11	from	from	ADP
ajfa-1067	30	12	the	the	DET
ajfa-1067	30	13	preparers	preparer	NOUN
ajfa-1067	30	14	’	’	PART
ajfa-1067	30	15	perspectives	perspective	NOUN
ajfa-1067	30	16	and	and	CCONJ
ajfa-1067	30	17	examines	examine	VERB
ajfa-1067	30	18	the	the	DET
ajfa-1067	30	19	individual	individual	ADJ
ajfa-1067	30	20	firm	firm	NOUN
ajfa-1067	30	21	motives	motive	NOUN
ajfa-1067	30	22	.	.	PUNCT
ajfa-1067	31	1	views	view	NOUN
ajfa-1067	31	2	on	on	ADP
ajfa-1067	31	3	the	the	DET
ajfa-1067	31	4	influences	influence	NOUN
ajfa-1067	31	5	of	of	ADP
ajfa-1067	31	6	corporate	corporate	ADJ
ajfa-1067	31	7	governance	governance	NOUN
ajfa-1067	31	8	mechanisms	mechanism	NOUN
ajfa-1067	31	9	and	and	CCONJ
ajfa-1067	31	10	ownership	ownership	NOUN
ajfa-1067	31	11	structures	structure	NOUN
ajfa-1067	31	12	are	be	AUX
ajfa-1067	31	13	sought	seek	VERB
ajfa-1067	31	14	and	and	CCONJ
ajfa-1067	31	15	the	the	DET
ajfa-1067	31	16	disclosure	disclosure	NOUN
ajfa-1067	31	17	theories	theory	NOUN
ajfa-1067	31	18	are	be	AUX
ajfa-1067	31	19	used	use	VERB
ajfa-1067	31	20	in	in	ADP
ajfa-1067	31	21	the	the	DET
ajfa-1067	31	22	data	data	NOUN
ajfa-1067	31	23	interpretation	interpretation	NOUN
ajfa-1067	31	24	process	process	NOUN
ajfa-1067	31	25	.	.	PUNCT
ajfa-1067	32	1	ifr	ifr	PROPN
ajfa-1067	32	2	issues	issue	NOUN
ajfa-1067	32	3	highlighted	highlight	VERB
ajfa-1067	32	4	by	by	ADP
ajfa-1067	32	5	the	the	DET
ajfa-1067	32	6	respondents	respondent	NOUN
ajfa-1067	32	7	are	be	AUX
ajfa-1067	32	8	presented	present	VERB
ajfa-1067	32	9	.	.	PUNCT
ajfa-1067	33	1	the	the	DET
ajfa-1067	33	2	remainder	remainder	NOUN
ajfa-1067	33	3	of	of	ADP
ajfa-1067	33	4	this	this	DET
ajfa-1067	33	5	paper	paper	NOUN
ajfa-1067	33	6	is	be	AUX
ajfa-1067	33	7	organised	organise	VERB
ajfa-1067	33	8	as	as	SCONJ
ajfa-1067	33	9	follows	follow	VERB
ajfa-1067	33	10	.	.	PUNCT
ajfa-1067	34	1	section	section	NOUN
ajfa-1067	34	2	2	2	NUM
ajfa-1067	34	3	reviews	review	VERB
ajfa-1067	34	4	the	the	DET
ajfa-1067	34	5	prior	prior	ADJ
ajfa-1067	34	6	interviews	interview	NOUN
ajfa-1067	34	7	studies	study	NOUN
ajfa-1067	34	8	of	of	ADP
ajfa-1067	34	9	ifr	ifr	PROPN
ajfa-1067	34	10	.	.	PUNCT
ajfa-1067	35	1	section	section	PROPN
ajfa-1067	35	2	3	3	NUM
ajfa-1067	35	3	outlines	outline	VERB
ajfa-1067	35	4	the	the	DET
ajfa-1067	35	5	research	research	NOUN
ajfa-1067	35	6	method	method	NOUN
ajfa-1067	35	7	.	.	PUNCT
ajfa-1067	36	1	section	section	NOUN
ajfa-1067	36	2	4	4	NUM
ajfa-1067	36	3	discusses	discuss	VERB
ajfa-1067	36	4	the	the	DET
ajfa-1067	36	5	result	result	NOUN
ajfa-1067	36	6	of	of	ADP
ajfa-1067	36	7	the	the	DET
ajfa-1067	36	8	in	in	ADP
ajfa-1067	36	9	-	-	PUNCT
ajfa-1067	36	10	depth	depth	NOUN
ajfa-1067	36	11	semi	semi	ADJ
ajfa-1067	36	12	-	-	ADJ
ajfa-1067	36	13	structure	structure	ADJ
ajfa-1067	36	14	interview	interview	NOUN
ajfa-1067	36	15	with	with	ADP
ajfa-1067	36	16	the	the	DET
ajfa-1067	36	17	respondents	respondent	NOUN
ajfa-1067	36	18	.	.	PUNCT
ajfa-1067	37	1	this	this	DET
ajfa-1067	37	2	section	section	NOUN
ajfa-1067	37	3	is	be	AUX
ajfa-1067	37	4	divided	divide	VERB
ajfa-1067	37	5	into	into	ADP
ajfa-1067	37	6	3	3	NUM
ajfa-1067	37	7	sub	sub	NOUN
ajfa-1067	37	8	-	-	NOUN
ajfa-1067	37	9	sections	section	NOUN
ajfa-1067	37	10	–	–	PUNCT
ajfa-1067	37	11	section	section	NOUN
ajfa-1067	37	12	4.1	4.1	NUM
ajfa-1067	37	13	presents	present	VERB
ajfa-1067	37	14	the	the	DET
ajfa-1067	37	15	opinion	opinion	NOUN
ajfa-1067	37	16	and	and	CCONJ
ajfa-1067	37	17	awareness	awareness	NOUN
ajfa-1067	37	18	of	of	ADP
ajfa-1067	37	19	the	the	DET
ajfa-1067	37	20	managers	manager	NOUN
ajfa-1067	37	21	;	;	PUNCT
ajfa-1067	37	22	and	and	CCONJ
ajfa-1067	37	23	section	section	NOUN
ajfa-1067	37	24	4.2	4.2	NUM
ajfa-1067	37	25	discusses	discuss	VERB
ajfa-1067	37	26	the	the	DET
ajfa-1067	37	27	individual	individual	ADJ
ajfa-1067	37	28	firm	firm	NOUN
ajfa-1067	37	29	motives	motive	NOUN
ajfa-1067	37	30	.	.	PUNCT
ajfa-1067	38	1	the	the	DET
ajfa-1067	38	2	interview	interview	NOUN
ajfa-1067	38	3	data	datum	NOUN
ajfa-1067	38	4	obtained	obtain	VERB
ajfa-1067	38	5	from	from	ADP
ajfa-1067	38	6	each	each	DET
ajfa-1067	38	7	respondent	respondent	NOUN
ajfa-1067	38	8	are	be	AUX
ajfa-1067	38	9	analysed	analyse	VERB
ajfa-1067	38	10	to	to	PART
ajfa-1067	38	11	find	find	VERB
ajfa-1067	38	12	out	out	ADP
ajfa-1067	38	13	the	the	DET
ajfa-1067	38	14	themes	theme	NOUN
ajfa-1067	38	15	and	and	CCONJ
ajfa-1067	38	16	summarised	summarise	VERB
ajfa-1067	38	17	into	into	ADP
ajfa-1067	38	18	tables	table	NOUN
ajfa-1067	38	19	.	.	PUNCT
ajfa-1067	39	1	views	view	NOUN
ajfa-1067	39	2	on	on	ADP
ajfa-1067	39	3	the	the	DET
ajfa-1067	39	4	influences	influence	NOUN
ajfa-1067	39	5	of	of	ADP
ajfa-1067	39	6	corporate	corporate	ADJ
ajfa-1067	39	7	governance	governance	NOUN
ajfa-1067	39	8	mechanisms	mechanism	NOUN
ajfa-1067	39	9	and	and	CCONJ
ajfa-1067	39	10	ownership	ownership	NOUN
ajfa-1067	39	11	structures	structure	NOUN
ajfa-1067	39	12	are	be	AUX
ajfa-1067	39	13	presented	present	VERB
ajfa-1067	39	14	in	in	ADP
ajfa-1067	39	15	section	section	NOUN
ajfa-1067	39	16	4.3	4.3	NUM
ajfa-1067	39	17	.	.	PUNCT
ajfa-1067	40	1	the	the	DET
ajfa-1067	40	2	disclosure	disclosure	NOUN
ajfa-1067	40	3	theories	theory	NOUN
ajfa-1067	40	4	are	be	AUX
ajfa-1067	40	5	used	use	VERB
ajfa-1067	40	6	in	in	ADP
ajfa-1067	40	7	the	the	DET
ajfa-1067	40	8	data	data	NOUN
ajfa-1067	40	9	interpretation	interpretation	NOUN
ajfa-1067	40	10	process	process	NOUN
ajfa-1067	40	11	(	(	PUNCT
ajfa-1067	40	12	section	section	NOUN
ajfa-1067	40	13	4.4	4.4	NUM
ajfa-1067	40	14	)	)	PUNCT
ajfa-1067	40	15	.	.	PUNCT
ajfa-1067	41	1	lastly	lastly	ADV
ajfa-1067	41	2	,	,	PUNCT
ajfa-1067	41	3	ifr	ifr	PROPN
ajfa-1067	41	4	issues	issue	NOUN
ajfa-1067	41	5	highlighted	highlight	VERB
ajfa-1067	41	6	by	by	ADP
ajfa-1067	41	7	the	the	DET
ajfa-1067	41	8	respondents	respondent	NOUN
ajfa-1067	41	9	are	be	AUX
ajfa-1067	41	10	discussed	discuss	VERB
ajfa-1067	41	11	in	in	ADP
ajfa-1067	41	12	section	section	NOUN
ajfa-1067	41	13	4.5	4.5	NUM
ajfa-1067	41	14	.	.	PUNCT
ajfa-1067	42	1	finally	finally	ADV
ajfa-1067	42	2	,	,	PUNCT
ajfa-1067	42	3	the	the	DET
ajfa-1067	42	4	results	result	NOUN
ajfa-1067	42	5	are	be	AUX
ajfa-1067	42	6	concluded	conclude	VERB
ajfa-1067	42	7	asian	asian	ADJ
ajfa-1067	42	8	journal	journal	NOUN
ajfa-1067	42	9	of	of	ADP
ajfa-1067	42	10	finance	finance	PROPN
ajfa-1067	42	11	&	&	CCONJ
ajfa-1067	42	12	accounting	accounting	PROPN
ajfa-1067	42	13	issn	issn	PROPN
ajfa-1067	42	14	1946	1946	NUM
ajfa-1067	42	15	-	-	PUNCT
ajfa-1067	42	16	052x	052x	NOUN
ajfa-1067	42	17	2011	2011	NUM
ajfa-1067	42	18	,	,	PUNCT
ajfa-1067	42	19	vol	vol	NOUN
ajfa-1067	42	20	.	.	PROPN
ajfa-1067	43	1	3	3	NUM
ajfa-1067	43	2	,	,	PUNCT
ajfa-1067	43	3	no	no	INTJ
ajfa-1067	43	4	.	.	NOUN
ajfa-1067	43	5	1	1	NUM
ajfa-1067	43	6	:	:	PUNCT
ajfa-1067	43	7	e9	e9	NOUN
ajfa-1067	43	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	43	9	140	140	NUM
ajfa-1067	43	10	in	in	ADP
ajfa-1067	43	11	section	section	NOUN
ajfa-1067	43	12	5	5	NUM
ajfa-1067	43	13	.	.	SYM
ajfa-1067	43	14	2	2	NUM
ajfa-1067	43	15	.	.	X
ajfa-1067	43	16	literature	literature	NOUN
ajfa-1067	43	17	review	review	VERB
ajfa-1067	43	18	2.1	2.1	NUM
ajfa-1067	43	19	interviews	interview	NOUN
ajfa-1067	43	20	studies	study	NOUN
ajfa-1067	43	21	on	on	ADP
ajfa-1067	43	22	the	the	DET
ajfa-1067	43	23	views	view	NOUN
ajfa-1067	43	24	of	of	ADP
ajfa-1067	43	25	interested	interested	ADJ
ajfa-1067	43	26	parties	party	NOUN
ajfa-1067	43	27	on	on	ADP
ajfa-1067	43	28	ifr	ifr	PROPN
ajfa-1067	43	29	started	start	VERB
ajfa-1067	43	30	since	since	SCONJ
ajfa-1067	43	31	1999	1999	NUM
ajfa-1067	43	32	.	.	PUNCT
ajfa-1067	44	1	the	the	DET
ajfa-1067	44	2	internet	internet	NOUN
ajfa-1067	44	3	has	have	AUX
ajfa-1067	44	4	been	be	AUX
ajfa-1067	44	5	described	describe	VERB
ajfa-1067	44	6	as	as	ADP
ajfa-1067	44	7	“	"	PUNCT
ajfa-1067	44	8	a	a	DET
ajfa-1067	44	9	new	new	ADJ
ajfa-1067	44	10	platform	platform	NOUN
ajfa-1067	44	11	for	for	ADP
ajfa-1067	44	12	distributing	distribute	VERB
ajfa-1067	44	13	financial	financial	ADJ
ajfa-1067	44	14	information	information	NOUN
ajfa-1067	44	15	”	"	PUNCT
ajfa-1067	44	16	(	(	PUNCT
ajfa-1067	44	17	hassan	hassan	PROPN
ajfa-1067	44	18	et	et	PROPN
ajfa-1067	44	19	al	al	PROPN
ajfa-1067	44	20	.	.	PROPN
ajfa-1067	44	21	,	,	PUNCT
ajfa-1067	44	22	1999	1999	NUM
ajfa-1067	44	23	,	,	PUNCT
ajfa-1067	44	24	p.1	p.1	NOUN
ajfa-1067	44	25	)	)	PUNCT
ajfa-1067	44	26	.	.	PUNCT
ajfa-1067	45	1	it	it	PRON
ajfa-1067	45	2	is	be	AUX
ajfa-1067	45	3	a	a	DET
ajfa-1067	45	4	platform	platform	NOUN
ajfa-1067	45	5	that	that	PRON
ajfa-1067	45	6	shows	show	VERB
ajfa-1067	45	7	distinctive	distinctive	ADJ
ajfa-1067	45	8	and	and	CCONJ
ajfa-1067	45	9	attractive	attractive	ADJ
ajfa-1067	45	10	features	feature	NOUN
ajfa-1067	45	11	,	,	PUNCT
ajfa-1067	45	12	which	which	PRON
ajfa-1067	45	13	makes	make	VERB
ajfa-1067	45	14	it	it	PRON
ajfa-1067	45	15	an	an	DET
ajfa-1067	45	16	effective	effective	ADJ
ajfa-1067	45	17	choice	choice	NOUN
ajfa-1067	45	18	when	when	SCONJ
ajfa-1067	45	19	compared	compare	VERB
ajfa-1067	45	20	with	with	ADP
ajfa-1067	45	21	the	the	DET
ajfa-1067	45	22	traditional	traditional	ADJ
ajfa-1067	45	23	platform	platform	NOUN
ajfa-1067	45	24	.	.	PUNCT
ajfa-1067	46	1	hassan	hassan	PROPN
ajfa-1067	46	2	et	et	PROPN
ajfa-1067	46	3	al	al	PROPN
ajfa-1067	46	4	.	.	PROPN
ajfa-1067	47	1	(	(	PUNCT
ajfa-1067	47	2	1999	1999	NUM
ajfa-1067	47	3	)	)	PUNCT
ajfa-1067	47	4	studied	study	VERB
ajfa-1067	47	5	the	the	DET
ajfa-1067	47	6	opinions	opinion	NOUN
ajfa-1067	47	7	of	of	ADP
ajfa-1067	47	8	malaysian	malaysian	ADJ
ajfa-1067	47	9	chief	chief	ADJ
ajfa-1067	47	10	financial	financial	ADJ
ajfa-1067	47	11	officers	officer	NOUN
ajfa-1067	47	12	(	(	PUNCT
ajfa-1067	47	13	cfo	cfo	PROPN
ajfa-1067	47	14	)	)	PUNCT
ajfa-1067	47	15	on	on	ADP
ajfa-1067	47	16	the	the	DET
ajfa-1067	47	17	usefulness	usefulness	NOUN
ajfa-1067	47	18	,	,	PUNCT
ajfa-1067	47	19	benefits	benefit	NOUN
ajfa-1067	47	20	and	and	CCONJ
ajfa-1067	47	21	costs	cost	NOUN
ajfa-1067	47	22	of	of	ADP
ajfa-1067	47	23	the	the	DET
ajfa-1067	47	24	internet	internet	NOUN
ajfa-1067	47	25	disclosure	disclosure	NOUN
ajfa-1067	47	26	and	and	CCONJ
ajfa-1067	47	27	reporting	reporting	NOUN
ajfa-1067	47	28	of	of	ADP
ajfa-1067	47	29	financial	financial	ADJ
ajfa-1067	47	30	information	information	NOUN
ajfa-1067	47	31	.	.	PUNCT
ajfa-1067	48	1	they	they	PRON
ajfa-1067	48	2	used	use	VERB
ajfa-1067	48	3	a	a	DET
ajfa-1067	48	4	mailed	mailed	ADJ
ajfa-1067	48	5	questionnaire	questionnaire	NOUN
ajfa-1067	48	6	to	to	PART
ajfa-1067	48	7	seek	seek	VERB
ajfa-1067	48	8	the	the	DET
ajfa-1067	48	9	opinions	opinion	NOUN
ajfa-1067	48	10	of	of	ADP
ajfa-1067	48	11	the	the	DET
ajfa-1067	48	12	controllers	controller	NOUN
ajfa-1067	48	13	,	,	PUNCT
ajfa-1067	48	14	which	which	PRON
ajfa-1067	48	15	achieved	achieve	VERB
ajfa-1067	48	16	a	a	DET
ajfa-1067	48	17	response	response	NOUN
ajfa-1067	48	18	rate	rate	NOUN
ajfa-1067	48	19	of	of	ADP
ajfa-1067	48	20	35.04	35.04	NUM
ajfa-1067	48	21	%	%	NOUN
ajfa-1067	48	22	.	.	PUNCT
ajfa-1067	49	1	the	the	DET
ajfa-1067	49	2	findings	finding	NOUN
ajfa-1067	49	3	suggest	suggest	VERB
ajfa-1067	49	4	the	the	DET
ajfa-1067	49	5	benefits	benefit	NOUN
ajfa-1067	49	6	,	,	PUNCT
ajfa-1067	49	7	to	to	ADP
ajfa-1067	49	8	both	both	CCONJ
ajfa-1067	49	9	the	the	DET
ajfa-1067	49	10	companies	company	NOUN
ajfa-1067	49	11	and	and	CCONJ
ajfa-1067	49	12	the	the	DET
ajfa-1067	49	13	users	user	NOUN
ajfa-1067	49	14	of	of	ADP
ajfa-1067	49	15	financial	financial	ADJ
ajfa-1067	49	16	information	information	NOUN
ajfa-1067	49	17	,	,	PUNCT
ajfa-1067	49	18	are	be	AUX
ajfa-1067	49	19	perceived	perceive	VERB
ajfa-1067	49	20	to	to	PART
ajfa-1067	49	21	be	be	AUX
ajfa-1067	49	22	greater	great	ADJ
ajfa-1067	49	23	than	than	ADP
ajfa-1067	49	24	the	the	DET
ajfa-1067	49	25	costs	cost	NOUN
ajfa-1067	49	26	of	of	ADP
ajfa-1067	49	27	adopting	adopt	VERB
ajfa-1067	49	28	the	the	DET
ajfa-1067	49	29	internet	internet	NOUN
ajfa-1067	49	30	as	as	ADP
ajfa-1067	49	31	another	another	DET
ajfa-1067	49	32	medium	medium	NOUN
ajfa-1067	49	33	of	of	ADP
ajfa-1067	49	34	communicating	communicate	VERB
ajfa-1067	49	35	and	and	CCONJ
ajfa-1067	49	36	disclosing	disclose	VERB
ajfa-1067	49	37	corporate	corporate	ADJ
ajfa-1067	49	38	financial	financial	ADJ
ajfa-1067	49	39	information	information	NOUN
ajfa-1067	49	40	.	.	PUNCT
ajfa-1067	50	1	increasingly	increasingly	ADV
ajfa-1067	50	2	,	,	PUNCT
ajfa-1067	50	3	companies	company	NOUN
ajfa-1067	50	4	are	be	AUX
ajfa-1067	50	5	using	use	VERB
ajfa-1067	50	6	the	the	DET
ajfa-1067	50	7	internet	internet	NOUN
ajfa-1067	50	8	to	to	PART
ajfa-1067	50	9	present	present	VERB
ajfa-1067	50	10	financial	financial	ADJ
ajfa-1067	50	11	information	information	NOUN
ajfa-1067	50	12	.	.	PUNCT
ajfa-1067	51	1	however	however	ADV
ajfa-1067	51	2	,	,	PUNCT
ajfa-1067	51	3	there	there	PRON
ajfa-1067	51	4	is	be	VERB
ajfa-1067	51	5	little	little	ADJ
ajfa-1067	51	6	published	publish	VERB
ajfa-1067	51	7	literature	literature	NOUN
ajfa-1067	51	8	on	on	ADP
ajfa-1067	51	9	the	the	DET
ajfa-1067	51	10	extent	extent	NOUN
ajfa-1067	51	11	of	of	ADP
ajfa-1067	51	12	this	this	DET
ajfa-1067	51	13	new	new	ADJ
ajfa-1067	51	14	medium	medium	NOUN
ajfa-1067	51	15	that	that	PRON
ajfa-1067	51	16	is	be	AUX
ajfa-1067	51	17	shaping	shape	VERB
ajfa-1067	51	18	the	the	DET
ajfa-1067	51	19	future	future	NOUN
ajfa-1067	51	20	of	of	ADP
ajfa-1067	51	21	corporate	corporate	ADJ
ajfa-1067	51	22	reporting	reporting	NOUN
ajfa-1067	51	23	practices	practice	NOUN
ajfa-1067	51	24	(	(	PUNCT
ajfa-1067	51	25	xiao	xiao	PROPN
ajfa-1067	51	26	et	et	PROPN
ajfa-1067	51	27	al	al	PROPN
ajfa-1067	51	28	.	.	PROPN
ajfa-1067	51	29	,	,	PUNCT
ajfa-1067	51	30	2002	2002	NUM
ajfa-1067	51	31	)	)	PUNCT
ajfa-1067	51	32	.	.	PUNCT
ajfa-1067	52	1	to	to	PART
ajfa-1067	52	2	widen	widen	VERB
ajfa-1067	52	3	the	the	DET
ajfa-1067	52	4	participation	participation	NOUN
ajfa-1067	52	5	in	in	ADP
ajfa-1067	52	6	the	the	DET
ajfa-1067	52	7	debate	debate	NOUN
ajfa-1067	52	8	,	,	PUNCT
ajfa-1067	52	9	they	they	PRON
ajfa-1067	52	10	propose	propose	VERB
ajfa-1067	52	11	the	the	DET
ajfa-1067	52	12	non	non	ADJ
ajfa-1067	52	13	-	-	ADJ
ajfa-1067	52	14	technological	technological	ADJ
ajfa-1067	52	15	and	and	CCONJ
ajfa-1067	52	16	technological	technological	ADJ
ajfa-1067	52	17	factors	factor	NOUN
ajfa-1067	52	18	will	will	AUX
ajfa-1067	52	19	decide	decide	VERB
ajfa-1067	52	20	the	the	DET
ajfa-1067	52	21	future	future	NOUN
ajfa-1067	52	22	of	of	ADP
ajfa-1067	52	23	ifr	ifr	NOUN
ajfa-1067	52	24	;	;	PUNCT
ajfa-1067	52	25	there	there	PRON
ajfa-1067	52	26	is	be	VERB
ajfa-1067	52	27	a	a	DET
ajfa-1067	52	28	range	range	NOUN
ajfa-1067	52	29	of	of	ADP
ajfa-1067	52	30	different	different	ADJ
ajfa-1067	52	31	views	view	NOUN
ajfa-1067	52	32	in	in	ADP
ajfa-1067	52	33	other	other	ADJ
ajfa-1067	52	34	areas	area	NOUN
ajfa-1067	52	35	obtained	obtain	VERB
ajfa-1067	52	36	from	from	ADP
ajfa-1067	52	37	17	17	NUM
ajfa-1067	52	38	u.k	u.k	NOUN
ajfa-1067	52	39	.	.	PROPN
ajfa-1067	52	40	experts	expert	NOUN
ajfa-1067	52	41	including	include	VERB
ajfa-1067	52	42	regulators	regulator	NOUN
ajfa-1067	52	43	,	,	PUNCT
ajfa-1067	52	44	auditors	auditor	NOUN
ajfa-1067	52	45	,	,	PUNCT
ajfa-1067	52	46	academics	academic	NOUN
ajfa-1067	52	47	,	,	PUNCT
ajfa-1067	52	48	reporting	report	VERB
ajfa-1067	52	49	companies	company	NOUN
ajfa-1067	52	50	and	and	CCONJ
ajfa-1067	52	51	users	user	NOUN
ajfa-1067	52	52	of	of	ADP
ajfa-1067	52	53	corporate	corporate	ADJ
ajfa-1067	52	54	reports	report	NOUN
ajfa-1067	52	55	.	.	PUNCT
ajfa-1067	53	1	some	some	DET
ajfa-1067	53	2	opinions	opinion	NOUN
ajfa-1067	53	3	are	be	AUX
ajfa-1067	53	4	non	non	ADJ
ajfa-1067	53	5	-	-	ADJ
ajfa-1067	53	6	technologically	technologically	ADV
ajfa-1067	53	7	driven	drive	VERB
ajfa-1067	53	8	such	such	ADJ
ajfa-1067	53	9	as	as	ADP
ajfa-1067	53	10	resistance	resistance	NOUN
ajfa-1067	53	11	to	to	ADP
ajfa-1067	53	12	changes	change	NOUN
ajfa-1067	53	13	in	in	ADP
ajfa-1067	53	14	technology	technology	NOUN
ajfa-1067	53	15	,	,	PUNCT
ajfa-1067	53	16	regulators	regulator	NOUN
ajfa-1067	53	17	are	be	AUX
ajfa-1067	53	18	slow	slow	ADJ
ajfa-1067	53	19	to	to	PART
ajfa-1067	53	20	react	react	VERB
ajfa-1067	53	21	and	and	CCONJ
ajfa-1067	53	22	users	user	NOUN
ajfa-1067	53	23	are	be	AUX
ajfa-1067	53	24	not	not	PART
ajfa-1067	53	25	interested	interested	ADJ
ajfa-1067	53	26	in	in	ADP
ajfa-1067	53	27	reading	read	VERB
ajfa-1067	53	28	financial	financial	ADJ
ajfa-1067	53	29	reports	report	NOUN
ajfa-1067	53	30	,	,	PUNCT
ajfa-1067	53	31	whereas	whereas	SCONJ
ajfa-1067	53	32	,	,	PUNCT
ajfa-1067	53	33	others	other	NOUN
ajfa-1067	53	34	pay	pay	VERB
ajfa-1067	53	35	more	more	ADJ
ajfa-1067	53	36	attention	attention	NOUN
ajfa-1067	53	37	to	to	ADP
ajfa-1067	53	38	technology	technology	NOUN
ajfa-1067	53	39	factors	factor	NOUN
ajfa-1067	53	40	.	.	PUNCT
ajfa-1067	54	1	some	some	DET
ajfa-1067	54	2	experts	expert	NOUN
ajfa-1067	54	3	adopt	adopt	VERB
ajfa-1067	54	4	a	a	DET
ajfa-1067	54	5	more	more	ADV
ajfa-1067	54	6	progressive	progressive	ADJ
ajfa-1067	54	7	or	or	CCONJ
ajfa-1067	54	8	even	even	ADV
ajfa-1067	54	9	radical	radical	ADJ
ajfa-1067	54	10	perspective	perspective	NOUN
ajfa-1067	54	11	,	,	PUNCT
ajfa-1067	54	12	while	while	SCONJ
ajfa-1067	54	13	others	other	NOUN
ajfa-1067	54	14	do	do	AUX
ajfa-1067	54	15	not	not	PART
ajfa-1067	54	16	foresee	foresee	VERB
ajfa-1067	54	17	any	any	DET
ajfa-1067	54	18	financial	financial	ADJ
ajfa-1067	54	19	reporting	reporting	NOUN
ajfa-1067	54	20	changes	change	NOUN
ajfa-1067	54	21	within	within	ADP
ajfa-1067	54	22	the	the	DET
ajfa-1067	54	23	short	short	ADJ
ajfa-1067	54	24	period	period	NOUN
ajfa-1067	54	25	of	of	ADP
ajfa-1067	54	26	time	time	NOUN
ajfa-1067	54	27	.	.	PUNCT
ajfa-1067	55	1	the	the	DET
ajfa-1067	55	2	experts	expert	NOUN
ajfa-1067	55	3	did	do	AUX
ajfa-1067	55	4	not	not	PART
ajfa-1067	55	5	address	address	VERB
ajfa-1067	55	6	some	some	DET
ajfa-1067	55	7	important	important	ADJ
ajfa-1067	55	8	issues	issue	NOUN
ajfa-1067	55	9	such	such	ADJ
ajfa-1067	55	10	as	as	ADP
ajfa-1067	55	11	the	the	DET
ajfa-1067	55	12	relative	relative	ADJ
ajfa-1067	55	13	importance	importance	NOUN
ajfa-1067	55	14	of	of	ADP
ajfa-1067	55	15	the	the	DET
ajfa-1067	55	16	identified	identify	VERB
ajfa-1067	55	17	contingency	contingency	NOUN
ajfa-1067	55	18	factors	factor	NOUN
ajfa-1067	55	19	that	that	PRON
ajfa-1067	55	20	will	will	AUX
ajfa-1067	55	21	affect	affect	VERB
ajfa-1067	55	22	the	the	DET
ajfa-1067	55	23	changes	change	NOUN
ajfa-1067	55	24	related	relate	VERB
ajfa-1067	55	25	to	to	ADP
ajfa-1067	55	26	internet	internet	NOUN
ajfa-1067	55	27	;	;	PUNCT
ajfa-1067	55	28	the	the	DET
ajfa-1067	55	29	state	state	NOUN
ajfa-1067	55	30	of	of	ADP
ajfa-1067	55	31	these	these	DET
ajfa-1067	55	32	factors	factor	NOUN
ajfa-1067	55	33	will	will	AUX
ajfa-1067	55	34	take	take	VERB
ajfa-1067	55	35	effect	effect	NOUN
ajfa-1067	55	36	,	,	PUNCT
ajfa-1067	55	37	and	and	CCONJ
ajfa-1067	55	38	the	the	DET
ajfa-1067	55	39	integration	integration	NOUN
ajfa-1067	55	40	impact	impact	NOUN
ajfa-1067	55	41	of	of	ADP
ajfa-1067	55	42	internet	internet	NOUN
ajfa-1067	55	43	with	with	ADP
ajfa-1067	55	44	data	data	NOUN
ajfa-1067	55	45	processing	processing	NOUN
ajfa-1067	55	46	systems	system	NOUN
ajfa-1067	55	47	.	.	PUNCT
ajfa-1067	56	1	a	a	DET
ajfa-1067	56	2	study	study	NOUN
ajfa-1067	56	3	by	by	ADP
ajfa-1067	56	4	beattie	beattie	PROPN
ajfa-1067	56	5	and	and	CCONJ
ajfa-1067	56	6	pratt	pratt	PROPN
ajfa-1067	56	7	(	(	PUNCT
ajfa-1067	56	8	2003	2003	NUM
ajfa-1067	56	9	)	)	PUNCT
ajfa-1067	56	10	reports	report	VERB
ajfa-1067	56	11	the	the	DET
ajfa-1067	56	12	findings	finding	NOUN
ajfa-1067	56	13	of	of	ADP
ajfa-1067	56	14	a	a	DET
ajfa-1067	56	15	u.k	u.k	PROPN
ajfa-1067	56	16	.	.	PROPN
ajfa-1067	56	17	study	study	NOUN
ajfa-1067	56	18	about	about	ADP
ajfa-1067	56	19	the	the	DET
ajfa-1067	56	20	views	view	NOUN
ajfa-1067	56	21	of	of	ADP
ajfa-1067	56	22	500	500	NUM
ajfa-1067	56	23	individuals	individual	NOUN
ajfa-1067	56	24	from	from	ADP
ajfa-1067	56	25	preparers	preparer	NOUN
ajfa-1067	56	26	,	,	PUNCT
ajfa-1067	56	27	various	various	ADJ
ajfa-1067	56	28	user	user	NOUN
ajfa-1067	56	29	groups	group	NOUN
ajfa-1067	56	30	and	and	CCONJ
ajfa-1067	56	31	auditors	auditor	NOUN
ajfa-1067	56	32	on	on	ADP
ajfa-1067	56	33	newly	newly	ADV
ajfa-1067	56	34	emerging	emerge	VERB
ajfa-1067	56	35	practices	practice	NOUN
ajfa-1067	56	36	and	and	CCONJ
ajfa-1067	56	37	specific	specific	ADJ
ajfa-1067	56	38	change	change	NOUN
ajfa-1067	56	39	proposals	proposal	NOUN
ajfa-1067	56	40	.	.	PUNCT
ajfa-1067	57	1	they	they	PRON
ajfa-1067	57	2	found	find	VERB
ajfa-1067	57	3	users	user	NOUN
ajfa-1067	57	4	like	like	ADP
ajfa-1067	57	5	the	the	DET
ajfa-1067	57	6	scope	scope	NOUN
ajfa-1067	57	7	expanded	expand	VERB
ajfa-1067	57	8	by	by	ADP
ajfa-1067	57	9	the	the	DET
ajfa-1067	57	10	web	web	NOUN
ajfa-1067	57	11	.	.	PUNCT
ajfa-1067	58	1	all	all	DET
ajfa-1067	58	2	groups	group	NOUN
ajfa-1067	58	3	found	find	VERB
ajfa-1067	58	4	the	the	DET
ajfa-1067	58	5	range	range	NOUN
ajfa-1067	58	6	of	of	ADP
ajfa-1067	58	7	navigation	navigation	NOUN
ajfa-1067	58	8	aids	aid	NOUN
ajfa-1067	58	9	;	;	PUNCT
ajfa-1067	58	10	search	search	NOUN
ajfa-1067	58	11	aids	aid	NOUN
ajfa-1067	58	12	and	and	CCONJ
ajfa-1067	58	13	file	file	NOUN
ajfa-1067	58	14	formats	format	NOUN
ajfa-1067	58	15	were	be	AUX
ajfa-1067	58	16	least	least	ADV
ajfa-1067	58	17	useful	useful	ADJ
ajfa-1067	58	18	.	.	PUNCT
ajfa-1067	59	1	file	file	NOUN
ajfa-1067	59	2	format	format	NOUN
ajfa-1067	59	3	preferences	preference	NOUN
ajfa-1067	59	4	vary	vary	VERB
ajfa-1067	59	5	across	across	ADP
ajfa-1067	59	6	the	the	DET
ajfa-1067	59	7	groups	group	NOUN
ajfa-1067	59	8	.	.	PUNCT
ajfa-1067	60	1	paired	pair	VERB
ajfa-1067	60	2	group	group	NOUN
ajfa-1067	60	3	comparison	comparison	NOUN
ajfa-1067	60	4	shows	show	VERB
ajfa-1067	60	5	the	the	DET
ajfa-1067	60	6	views	view	NOUN
ajfa-1067	60	7	of	of	ADP
ajfa-1067	60	8	the	the	DET
ajfa-1067	60	9	preparers	preparer	NOUN
ajfa-1067	60	10	and	and	CCONJ
ajfa-1067	60	11	users	user	NOUN
ajfa-1067	60	12	differ	differ	VERB
ajfa-1067	60	13	substantially	substantially	ADV
ajfa-1067	60	14	,	,	PUNCT
ajfa-1067	60	15	while	while	SCONJ
ajfa-1067	60	16	expert	expert	ADJ
ajfa-1067	60	17	and	and	CCONJ
ajfa-1067	60	18	non	non	ADJ
ajfa-1067	60	19	-	-	ADJ
ajfa-1067	60	20	expert	expert	ADJ
ajfa-1067	60	21	users	user	NOUN
ajfa-1067	60	22	hold	hold	VERB
ajfa-1067	60	23	the	the	DET
ajfa-1067	60	24	same	same	ADJ
ajfa-1067	60	25	views	view	NOUN
ajfa-1067	60	26	on	on	ADP
ajfa-1067	60	27	many	many	ADJ
ajfa-1067	60	28	issues	issue	NOUN
ajfa-1067	60	29	.	.	PUNCT
ajfa-1067	61	1	generally	generally	ADV
ajfa-1067	61	2	,	,	PUNCT
ajfa-1067	61	3	auditors	auditor	NOUN
ajfa-1067	61	4	’	’	PART
ajfa-1067	61	5	views	view	NOUN
ajfa-1067	61	6	fall	fall	VERB
ajfa-1067	61	7	between	between	ADP
ajfa-1067	61	8	the	the	DET
ajfa-1067	61	9	views	view	NOUN
ajfa-1067	61	10	of	of	ADP
ajfa-1067	61	11	preparers	preparer	NOUN
ajfa-1067	61	12	and	and	CCONJ
ajfa-1067	61	13	users	user	NOUN
ajfa-1067	61	14	.	.	PUNCT
ajfa-1067	62	1	this	this	DET
ajfa-1067	62	2	study	study	NOUN
ajfa-1067	62	3	has	have	VERB
ajfa-1067	62	4	three	three	NUM
ajfa-1067	62	5	specific	specific	ADJ
ajfa-1067	62	6	limitations	limitation	NOUN
ajfa-1067	62	7	.	.	PUNCT
ajfa-1067	63	1	first	first	ADV
ajfa-1067	63	2	,	,	PUNCT
ajfa-1067	63	3	the	the	DET
ajfa-1067	63	4	extent	extent	NOUN
ajfa-1067	63	5	to	to	PART
ajfa-1067	63	6	which	which	PRON
ajfa-1067	63	7	members	member	NOUN
ajfa-1067	63	8	of	of	ADP
ajfa-1067	63	9	proshare	proshare	NOUN
ajfa-1067	63	10	and	and	CCONJ
ajfa-1067	63	11	uksa	uksa	NOUN
ajfa-1067	63	12	representing	represent	VERB
ajfa-1067	63	13	the	the	DET
ajfa-1067	63	14	private	private	ADJ
ajfa-1067	63	15	shareholders	shareholder	NOUN
ajfa-1067	63	16	population	population	NOUN
ajfa-1067	63	17	is	be	AUX
ajfa-1067	63	18	unknown	unknown	ADJ
ajfa-1067	63	19	.	.	PUNCT
ajfa-1067	64	1	second	second	ADV
ajfa-1067	64	2	,	,	PUNCT
ajfa-1067	64	3	it	it	PRON
ajfa-1067	64	4	is	be	AUX
ajfa-1067	64	5	unclear	unclear	ADJ
ajfa-1067	64	6	how	how	SCONJ
ajfa-1067	64	7	or	or	CCONJ
ajfa-1067	64	8	why	why	SCONJ
ajfa-1067	64	9	industry	industry	NOUN
ajfa-1067	64	10	membership	membership	NOUN
ajfa-1067	64	11	might	might	AUX
ajfa-1067	64	12	influence	influence	VERB
ajfa-1067	64	13	the	the	DET
ajfa-1067	64	14	views	view	NOUN
ajfa-1067	64	15	of	of	ADP
ajfa-1067	64	16	financial	financial	ADJ
ajfa-1067	64	17	company	company	NOUN
ajfa-1067	64	18	finance	finance	NOUN
ajfa-1067	64	19	directors	director	NOUN
ajfa-1067	64	20	,	,	PUNCT
ajfa-1067	64	21	because	because	SCONJ
ajfa-1067	64	22	these	these	DET
ajfa-1067	64	23	views	view	NOUN
ajfa-1067	64	24	were	be	AUX
ajfa-1067	64	25	not	not	PART
ajfa-1067	64	26	sampled	sample	VERB
ajfa-1067	64	27	.	.	PUNCT
ajfa-1067	65	1	third	third	ADJ
ajfa-1067	65	2	,	,	PUNCT
ajfa-1067	65	3	this	this	DET
ajfa-1067	65	4	study	study	NOUN
ajfa-1067	65	5	considered	consider	VERB
ajfa-1067	65	6	the	the	DET
ajfa-1067	65	7	u.k	u.k	PROPN
ajfa-1067	65	8	.	.	PROPN
ajfa-1067	65	9	settings	setting	NOUN
ajfa-1067	65	10	and	and	CCONJ
ajfa-1067	65	11	participants	participant	NOUN
ajfa-1067	65	12	only	only	ADV
ajfa-1067	65	13	.	.	PUNCT
ajfa-1067	66	1	asian	asian	ADJ
ajfa-1067	66	2	journal	journal	PROPN
ajfa-1067	66	3	of	of	ADP
ajfa-1067	66	4	finance	finance	PROPN
ajfa-1067	66	5	&	&	CCONJ
ajfa-1067	66	6	accounting	accounting	PROPN
ajfa-1067	66	7	issn	issn	PROPN
ajfa-1067	66	8	1946	1946	NUM
ajfa-1067	66	9	-	-	PUNCT
ajfa-1067	66	10	052x	052x	NOUN
ajfa-1067	66	11	2011	2011	NUM
ajfa-1067	66	12	,	,	PUNCT
ajfa-1067	66	13	vol	vol	NOUN
ajfa-1067	66	14	.	.	PROPN
ajfa-1067	67	1	3	3	NUM
ajfa-1067	67	2	,	,	PUNCT
ajfa-1067	67	3	no	no	INTJ
ajfa-1067	67	4	.	.	NOUN
ajfa-1067	67	5	1	1	NUM
ajfa-1067	67	6	:	:	PUNCT
ajfa-1067	67	7	e9	e9	NOUN
ajfa-1067	67	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	67	9	141	141	NUM
ajfa-1067	67	10	jones	jone	NOUN
ajfa-1067	67	11	and	and	CCONJ
ajfa-1067	67	12	xiao	xiao	PROPN
ajfa-1067	67	13	(	(	PUNCT
ajfa-1067	67	14	2004	2004	NUM
ajfa-1067	67	15	)	)	PUNCT
ajfa-1067	67	16	report	report	VERB
ajfa-1067	67	17	the	the	DET
ajfa-1067	67	18	results	result	NOUN
ajfa-1067	67	19	of	of	ADP
ajfa-1067	67	20	a	a	DET
ajfa-1067	67	21	delphi	delphi	NOUN
ajfa-1067	67	22	study	study	NOUN
ajfa-1067	67	23	into	into	ADP
ajfa-1067	67	24	corporate	corporate	ADJ
ajfa-1067	67	25	financial	financial	ADJ
ajfa-1067	67	26	reporting	reporting	NOUN
ajfa-1067	67	27	by	by	ADP
ajfa-1067	67	28	2010	2010	NUM
ajfa-1067	67	29	,	,	PUNCT
ajfa-1067	67	30	in	in	ADP
ajfa-1067	67	31	which	which	PRON
ajfa-1067	67	32	20	20	NUM
ajfa-1067	67	33	u.k	u.k	NOUN
ajfa-1067	67	34	.	.	PROPN
ajfa-1067	67	35	experts	expert	NOUN
ajfa-1067	67	36	in	in	ADP
ajfa-1067	67	37	accounting	accounting	NOUN
ajfa-1067	67	38	and	and	CCONJ
ajfa-1067	67	39	the	the	DET
ajfa-1067	67	40	internet	internet	NOUN
ajfa-1067	67	41	,	,	PUNCT
ajfa-1067	67	42	representing	represent	VERB
ajfa-1067	67	43	regulators	regulator	NOUN
ajfa-1067	67	44	,	,	PUNCT
ajfa-1067	67	45	auditors	auditor	NOUN
ajfa-1067	67	46	,	,	PUNCT
ajfa-1067	67	47	academics	academic	NOUN
ajfa-1067	67	48	,	,	PUNCT
ajfa-1067	67	49	reporting	report	VERB
ajfa-1067	67	50	companies	company	NOUN
ajfa-1067	67	51	and	and	CCONJ
ajfa-1067	67	52	users	user	NOUN
ajfa-1067	67	53	,	,	PUNCT
ajfa-1067	67	54	took	take	VERB
ajfa-1067	67	55	part	part	NOUN
ajfa-1067	67	56	in	in	ADP
ajfa-1067	67	57	the	the	DET
ajfa-1067	67	58	study	study	NOUN
ajfa-1067	67	59	.	.	PUNCT
ajfa-1067	68	1	they	they	PRON
ajfa-1067	68	2	conclude	conclude	VERB
ajfa-1067	68	3	the	the	DET
ajfa-1067	68	4	financial	financial	ADJ
ajfa-1067	68	5	reporting	reporting	NOUN
ajfa-1067	68	6	package	package	NOUN
ajfa-1067	68	7	would	would	AUX
ajfa-1067	68	8	change	change	VERB
ajfa-1067	68	9	into	into	ADP
ajfa-1067	68	10	“	"	PUNCT
ajfa-1067	68	11	a	a	DET
ajfa-1067	68	12	core	core	NOUN
ajfa-1067	68	13	of	of	ADP
ajfa-1067	68	14	general	general	ADJ
ajfa-1067	68	15	-	-	PUNCT
ajfa-1067	68	16	purpose	purpose	NOUN
ajfa-1067	68	17	,	,	PUNCT
ajfa-1067	68	18	standardised	standardised	ADJ
ajfa-1067	68	19	information	information	NOUN
ajfa-1067	68	20	(	(	PUNCT
ajfa-1067	68	21	in	in	ADP
ajfa-1067	68	22	both	both	CCONJ
ajfa-1067	68	23	the	the	DET
ajfa-1067	68	24	hard	hard	ADJ
ajfa-1067	68	25	copy	copy	NOUN
ajfa-1067	68	26	and	and	CCONJ
ajfa-1067	68	27	internet	internet	NOUN
ajfa-1067	68	28	version	version	NOUN
ajfa-1067	68	29	)	)	PUNCT
ajfa-1067	68	30	with	with	ADP
ajfa-1067	68	31	a	a	DET
ajfa-1067	68	32	non	non	ADJ
ajfa-1067	68	33	-	-	ADJ
ajfa-1067	68	34	core	core	ADJ
ajfa-1067	68	35	general	general	ADJ
ajfa-1067	68	36	purpose	purpose	NOUN
ajfa-1067	68	37	and	and	CCONJ
ajfa-1067	68	38	customised	customised	ADJ
ajfa-1067	68	39	information	information	NOUN
ajfa-1067	68	40	”	"	PUNCT
ajfa-1067	68	41	(	(	PUNCT
ajfa-1067	68	42	jones	jones	PROPN
ajfa-1067	68	43	and	and	CCONJ
ajfa-1067	68	44	xiao	xiao	PROPN
ajfa-1067	68	45	,	,	PUNCT
ajfa-1067	68	46	2004	2004	NUM
ajfa-1067	68	47	,	,	PUNCT
ajfa-1067	68	48	p.1	p.1	NOUN
ajfa-1067	68	49	)	)	PUNCT
ajfa-1067	68	50	.	.	PUNCT
ajfa-1067	69	1	prior	prior	ADJ
ajfa-1067	69	2	studies	study	NOUN
ajfa-1067	69	3	suggested	suggest	VERB
ajfa-1067	69	4	radical	radical	ADJ
ajfa-1067	69	5	changes	change	NOUN
ajfa-1067	69	6	such	such	ADJ
ajfa-1067	69	7	as	as	ADP
ajfa-1067	69	8	raw	raw	ADJ
ajfa-1067	69	9	data	datum	NOUN
ajfa-1067	69	10	disclosure	disclosure	NOUN
ajfa-1067	69	11	and	and	CCONJ
ajfa-1067	69	12	real	real	ADJ
ajfa-1067	69	13	-	-	PUNCT
ajfa-1067	69	14	time	time	NOUN
ajfa-1067	69	15	reporting	reporting	NOUN
ajfa-1067	69	16	would	would	AUX
ajfa-1067	69	17	not	not	PART
ajfa-1067	69	18	occur	occur	VERB
ajfa-1067	69	19	,	,	PUNCT
ajfa-1067	69	20	at	at	ADP
ajfa-1067	69	21	least	least	ADJ
ajfa-1067	69	22	to	to	ADP
ajfa-1067	69	23	the	the	DET
ajfa-1067	69	24	core	core	NOUN
ajfa-1067	69	25	package	package	NOUN
ajfa-1067	69	26	.	.	PUNCT
ajfa-1067	70	1	regulators	regulator	NOUN
ajfa-1067	70	2	will	will	AUX
ajfa-1067	70	3	adopt	adopt	VERB
ajfa-1067	70	4	a	a	DET
ajfa-1067	70	5	minimalist	minimalist	ADJ
ajfa-1067	70	6	approach	approach	NOUN
ajfa-1067	70	7	while	while	SCONJ
ajfa-1067	70	8	auditors	auditor	NOUN
ajfa-1067	70	9	will	will	AUX
ajfa-1067	70	10	be	be	AUX
ajfa-1067	70	11	cautious	cautious	ADJ
ajfa-1067	70	12	and	and	CCONJ
ajfa-1067	70	13	reactive	reactive	ADJ
ajfa-1067	70	14	.	.	PUNCT
ajfa-1067	71	1	standardisation	standardisation	NOUN
ajfa-1067	71	2	and	and	CCONJ
ajfa-1067	71	3	customisation	customisation	NOUN
ajfa-1067	71	4	will	will	AUX
ajfa-1067	71	5	be	be	AUX
ajfa-1067	71	6	the	the	DET
ajfa-1067	71	7	fundamental	fundamental	ADJ
ajfa-1067	71	8	dilemma	dilemma	NOUN
ajfa-1067	71	9	of	of	ADP
ajfa-1067	71	10	internet	internet	NOUN
ajfa-1067	71	11	financial	financial	ADJ
ajfa-1067	71	12	reporting	reporting	NOUN
ajfa-1067	71	13	in	in	ADP
ajfa-1067	71	14	the	the	DET
ajfa-1067	71	15	future	future	NOUN
ajfa-1067	71	16	.	.	PUNCT
ajfa-1067	72	1	most	most	ADJ
ajfa-1067	72	2	recent	recent	ADJ
ajfa-1067	72	3	study	study	NOUN
ajfa-1067	72	4	by	by	ADP
ajfa-1067	72	5	ali	ali	PROPN
ajfa-1067	72	6	khan	khan	PROPN
ajfa-1067	72	7	and	and	CCONJ
ajfa-1067	72	8	ismail	ismail	PROPN
ajfa-1067	72	9	(	(	PUNCT
ajfa-1067	72	10	2009	2009	NUM
ajfa-1067	72	11	)	)	PUNCT
ajfa-1067	72	12	examined	examine	VERB
ajfa-1067	72	13	the	the	DET
ajfa-1067	72	14	factors	factor	NOUN
ajfa-1067	72	15	that	that	PRON
ajfa-1067	72	16	influence	influence	VERB
ajfa-1067	72	17	malaysian	malaysian	ADJ
ajfa-1067	72	18	companies	company	NOUN
ajfa-1067	72	19	to	to	PART
ajfa-1067	72	20	engage	engage	VERB
ajfa-1067	72	21	in	in	ADP
ajfa-1067	72	22	ifr	ifr	PROPN
ajfa-1067	72	23	.	.	PUNCT
ajfa-1067	73	1	this	this	DET
ajfa-1067	73	2	paper	paper	NOUN
ajfa-1067	73	3	sought	seek	VERB
ajfa-1067	73	4	the	the	DET
ajfa-1067	73	5	opinions	opinion	NOUN
ajfa-1067	73	6	of	of	ADP
ajfa-1067	73	7	preparers	preparer	NOUN
ajfa-1067	73	8	of	of	ADP
ajfa-1067	73	9	financial	financial	ADJ
ajfa-1067	73	10	information	information	NOUN
ajfa-1067	73	11	by	by	ADP
ajfa-1067	73	12	a	a	DET
ajfa-1067	73	13	mailed	mail	VERB
ajfa-1067	73	14	questionnaire	questionnaire	NOUN
ajfa-1067	73	15	.	.	PUNCT
ajfa-1067	74	1	the	the	DET
ajfa-1067	74	2	findings	finding	NOUN
ajfa-1067	74	3	suggest	suggest	VERB
ajfa-1067	74	4	three	three	NUM
ajfa-1067	74	5	factors	factor	NOUN
ajfa-1067	74	6	that	that	PRON
ajfa-1067	74	7	firms	firm	NOUN
ajfa-1067	74	8	perceive	perceive	VERB
ajfa-1067	74	9	as	as	ADP
ajfa-1067	74	10	important	important	ADJ
ajfa-1067	74	11	:	:	PUNCT
ajfa-1067	74	12	(	(	PUNCT
ajfa-1067	74	13	1	1	X
ajfa-1067	74	14	)	)	PUNCT
ajfa-1067	74	15	enhance	enhance	VERB
ajfa-1067	74	16	corporate	corporate	ADJ
ajfa-1067	74	17	image	image	NOUN
ajfa-1067	74	18	,	,	PUNCT
ajfa-1067	74	19	(	(	PUNCT
ajfa-1067	74	20	2	2	X
ajfa-1067	74	21	)	)	PUNCT
ajfa-1067	74	22	company	company	NOUN
ajfa-1067	74	23	teller	teller	NOUN
ajfa-1067	74	24	with	with	ADP
ajfa-1067	74	25	the	the	DET
ajfa-1067	74	26	technology	technology	NOUN
ajfa-1067	74	27	development	development	NOUN
ajfa-1067	74	28	,	,	PUNCT
ajfa-1067	74	29	and	and	CCONJ
ajfa-1067	74	30	(	(	PUNCT
ajfa-1067	74	31	3	3	X
ajfa-1067	74	32	)	)	PUNCT
ajfa-1067	74	33	competitors	competitor	NOUN
ajfa-1067	74	34	in	in	ADP
ajfa-1067	74	35	the	the	DET
ajfa-1067	74	36	industry	industry	NOUN
ajfa-1067	74	37	.	.	PUNCT
ajfa-1067	75	1	however	however	ADV
ajfa-1067	75	2	,	,	PUNCT
ajfa-1067	75	3	‘	'	PUNCT
ajfa-1067	75	4	the	the	DET
ajfa-1067	75	5	need	need	NOUN
ajfa-1067	75	6	to	to	PART
ajfa-1067	75	7	keep	keep	VERB
ajfa-1067	75	8	information	information	NOUN
ajfa-1067	75	9	updated	update	VERB
ajfa-1067	75	10	’	'	PUNCT
ajfa-1067	75	11	,	,	PUNCT
ajfa-1067	75	12	‘	'	PUNCT
ajfa-1067	75	13	required	required	ADJ
ajfa-1067	75	14	expertise	expertise	NOUN
ajfa-1067	75	15	from	from	ADP
ajfa-1067	75	16	the	the	DET
ajfa-1067	75	17	company	company	NOUN
ajfa-1067	75	18	’	'	PUNCT
ajfa-1067	75	19	and	and	CCONJ
ajfa-1067	75	20	‘	'	PUNCT
ajfa-1067	75	21	concern	concern	NOUN
ajfa-1067	75	22	over	over	ADP
ajfa-1067	75	23	security	security	NOUN
ajfa-1067	75	24	of	of	ADP
ajfa-1067	75	25	information	information	NOUN
ajfa-1067	75	26	’	'	PUNCT
ajfa-1067	75	27	are	be	AUX
ajfa-1067	75	28	the	the	DET
ajfa-1067	75	29	three	three	NUM
ajfa-1067	75	30	main	main	ADJ
ajfa-1067	75	31	factors	factor	NOUN
ajfa-1067	75	32	that	that	PRON
ajfa-1067	75	33	inhibit	inhibit	VERB
ajfa-1067	75	34	companies	company	NOUN
ajfa-1067	75	35	from	from	ADP
ajfa-1067	75	36	adopting	adopt	VERB
ajfa-1067	75	37	ifr	ifr	NOUN
ajfa-1067	75	38	the	the	DET
ajfa-1067	75	39	most	most	ADV
ajfa-1067	75	40	.	.	PUNCT
ajfa-1067	76	1	the	the	DET
ajfa-1067	76	2	researchers	researcher	NOUN
ajfa-1067	76	3	suggest	suggest	VERB
ajfa-1067	76	4	further	further	ADJ
ajfa-1067	76	5	studies	study	NOUN
ajfa-1067	76	6	could	could	AUX
ajfa-1067	76	7	try	try	VERB
ajfa-1067	76	8	other	other	ADJ
ajfa-1067	76	9	approaches	approach	NOUN
ajfa-1067	76	10	,	,	PUNCT
ajfa-1067	76	11	such	such	ADJ
ajfa-1067	76	12	as	as	ADP
ajfa-1067	76	13	interviewing	interview	VERB
ajfa-1067	76	14	companies	company	NOUN
ajfa-1067	76	15	and	and	CCONJ
ajfa-1067	76	16	preparers	preparer	NOUN
ajfa-1067	76	17	to	to	PART
ajfa-1067	76	18	gain	gain	VERB
ajfa-1067	76	19	an	an	DET
ajfa-1067	76	20	in	in	ADP
ajfa-1067	76	21	-	-	PUNCT
ajfa-1067	76	22	depth	depth	NOUN
ajfa-1067	76	23	understanding	understanding	NOUN
ajfa-1067	76	24	about	about	ADP
ajfa-1067	76	25	the	the	DET
ajfa-1067	76	26	factors	factor	NOUN
ajfa-1067	76	27	influencing	influence	VERB
ajfa-1067	76	28	malaysian	malaysian	ADJ
ajfa-1067	76	29	companies	company	NOUN
ajfa-1067	76	30	to	to	PART
ajfa-1067	76	31	engage	engage	VERB
ajfa-1067	76	32	in	in	ADP
ajfa-1067	76	33	ifr	ifr	PROPN
ajfa-1067	76	34	.	.	PUNCT
ajfa-1067	77	1	2.2	2.2	NUM
ajfa-1067	77	2	determinants	determinant	NOUN
ajfa-1067	77	3	of	of	ADP
ajfa-1067	77	4	ifr	ifr	NOUN
ajfa-1067	77	5	many	many	ADJ
ajfa-1067	77	6	researchers	researcher	NOUN
ajfa-1067	77	7	conducted	conduct	VERB
ajfa-1067	77	8	empirical	empirical	ADJ
ajfa-1067	77	9	studies	study	NOUN
ajfa-1067	77	10	to	to	PART
ajfa-1067	77	11	identify	identify	VERB
ajfa-1067	77	12	factors	factor	NOUN
ajfa-1067	77	13	associated	associate	VERB
ajfa-1067	77	14	with	with	ADP
ajfa-1067	77	15	ifr	ifr	PROPN
ajfa-1067	77	16	,	,	PUNCT
ajfa-1067	77	17	firm	firm	ADJ
ajfa-1067	77	18	-	-	PUNCT
ajfa-1067	77	19	specific	specific	ADJ
ajfa-1067	77	20	determinants	determinant	NOUN
ajfa-1067	77	21	include	include	VERB
ajfa-1067	77	22	industry	industry	NOUN
ajfa-1067	77	23	type	type	NOUN
ajfa-1067	77	24	,	,	PUNCT
ajfa-1067	77	25	firm	firm	ADJ
ajfa-1067	77	26	size	size	NOUN
ajfa-1067	77	27	and	and	CCONJ
ajfa-1067	77	28	profitability	profitability	NOUN
ajfa-1067	77	29	(	(	PUNCT
ajfa-1067	77	30	debreceny	debreceny	PROPN
ajfa-1067	77	31	et	et	PROPN
ajfa-1067	77	32	al	al	PROPN
ajfa-1067	77	33	.	.	PROPN
ajfa-1067	77	34	,	,	PUNCT
ajfa-1067	77	35	2002	2002	NUM
ajfa-1067	77	36	;	;	PUNCT
ajfa-1067	77	37	ettredge	ettredge	NOUN
ajfa-1067	77	38	et	et	PROPN
ajfa-1067	77	39	al	al	PROPN
ajfa-1067	77	40	.	.	PROPN
ajfa-1067	77	41	,	,	PUNCT
ajfa-1067	77	42	2002	2002	NUM
ajfa-1067	77	43	;	;	PUNCT
ajfa-1067	77	44	marston	marston	PROPN
ajfa-1067	77	45	and	and	CCONJ
ajfa-1067	77	46	polei	polei	NOUN
ajfa-1067	77	47	,	,	PUNCT
ajfa-1067	77	48	2004	2004	NUM
ajfa-1067	77	49	;	;	PUNCT
ajfa-1067	77	50	debreceny	debreceny	NOUN
ajfa-1067	77	51	and	and	CCONJ
ajfa-1067	77	52	rahman	rahman	PROPN
ajfa-1067	77	53	,	,	PUNCT
ajfa-1067	77	54	2005	2005	NUM
ajfa-1067	77	55	;	;	PUNCT
ajfa-1067	77	56	bonson	bonson	NOUN
ajfa-1067	77	57	and	and	CCONJ
ajfa-1067	77	58	escobar	escobar	PROPN
ajfa-1067	77	59	,	,	PUNCT
ajfa-1067	77	60	2006	2006	NUM
ajfa-1067	77	61	)	)	PUNCT
ajfa-1067	77	62	.	.	PUNCT
ajfa-1067	78	1	it	it	PRON
ajfa-1067	78	2	can	can	AUX
ajfa-1067	78	3	be	be	AUX
ajfa-1067	78	4	concluded	conclude	VERB
ajfa-1067	78	5	certain	certain	ADJ
ajfa-1067	78	6	specific	specific	ADJ
ajfa-1067	78	7	firm	firm	ADJ
ajfa-1067	78	8	characteristics	characteristic	NOUN
ajfa-1067	78	9	such	such	ADJ
ajfa-1067	78	10	as	as	ADP
ajfa-1067	78	11	firm	firm	ADJ
ajfa-1067	78	12	size	size	NOUN
ajfa-1067	78	13	appear	appear	VERB
ajfa-1067	78	14	to	to	PART
ajfa-1067	78	15	be	be	AUX
ajfa-1067	78	16	statistically	statistically	ADV
ajfa-1067	78	17	associated	associate	VERB
ajfa-1067	78	18	with	with	ADP
ajfa-1067	78	19	the	the	DET
ajfa-1067	78	20	extent	extent	NOUN
ajfa-1067	78	21	of	of	ADP
ajfa-1067	78	22	ifr	ifr	PROPN
ajfa-1067	78	23	.	.	PUNCT
ajfa-1067	79	1	xiao	xiao	PROPN
ajfa-1067	79	2	et	et	PROPN
ajfa-1067	79	3	al	al	PROPN
ajfa-1067	79	4	.	.	PROPN
ajfa-1067	80	1	(	(	PUNCT
ajfa-1067	80	2	2004	2004	NUM
ajfa-1067	80	3	)	)	PUNCT
ajfa-1067	80	4	argue	argue	VERB
ajfa-1067	80	5	ifr	ifr	PROPN
ajfa-1067	80	6	is	be	AUX
ajfa-1067	80	7	responsive	responsive	ADJ
ajfa-1067	80	8	to	to	ADP
ajfa-1067	80	9	specific	specific	ADJ
ajfa-1067	80	10	environment	environment	NOUN
ajfa-1067	80	11	attributes	attribute	VERB
ajfa-1067	80	12	.	.	PUNCT
ajfa-1067	81	1	this	this	DET
ajfa-1067	81	2	study	study	NOUN
ajfa-1067	81	3	found	find	VERB
ajfa-1067	81	4	state	state	NOUN
ajfa-1067	81	5	share	share	NOUN
ajfa-1067	81	6	ownership	ownership	NOUN
ajfa-1067	81	7	is	be	AUX
ajfa-1067	81	8	negatively	negatively	ADV
ajfa-1067	81	9	related	relate	VERB
ajfa-1067	81	10	to	to	ADP
ajfa-1067	81	11	ifr	ifr	PROPN
ajfa-1067	81	12	,	,	PUNCT
ajfa-1067	81	13	legal	legal	ADJ
ajfa-1067	81	14	person	person	NOUN
ajfa-1067	81	15	ownership	ownership	NOUN
ajfa-1067	81	16	is	be	AUX
ajfa-1067	81	17	positively	positively	ADV
ajfa-1067	81	18	associated	associate	VERB
ajfa-1067	81	19	with	with	ADP
ajfa-1067	81	20	ifr	ifr	PROPN
ajfa-1067	81	21	.	.	PUNCT
ajfa-1067	82	1	the	the	DET
ajfa-1067	82	2	negative	negative	ADJ
ajfa-1067	82	3	relationship	relationship	NOUN
ajfa-1067	82	4	proves	prove	VERB
ajfa-1067	82	5	the	the	DET
ajfa-1067	82	6	state	state	NOUN
ajfa-1067	82	7	owners	owner	NOUN
ajfa-1067	82	8	have	have	VERB
ajfa-1067	82	9	privileged	privileged	ADJ
ajfa-1067	82	10	access	access	NOUN
ajfa-1067	82	11	to	to	ADP
ajfa-1067	82	12	private	private	ADJ
ajfa-1067	82	13	information	information	NOUN
ajfa-1067	82	14	,	,	PUNCT
ajfa-1067	82	15	whereas	whereas	SCONJ
ajfa-1067	82	16	the	the	DET
ajfa-1067	82	17	legal	legal	ADJ
ajfa-1067	82	18	person	person	NOUN
ajfa-1067	82	19	shareholders	shareholder	NOUN
ajfa-1067	82	20	have	have	VERB
ajfa-1067	82	21	motivation	motivation	NOUN
ajfa-1067	82	22	to	to	PART
ajfa-1067	82	23	oversee	oversee	VERB
ajfa-1067	82	24	company	company	NOUN
ajfa-1067	82	25	management	management	NOUN
ajfa-1067	82	26	.	.	PUNCT
ajfa-1067	83	1	the	the	DET
ajfa-1067	83	2	authors	author	NOUN
ajfa-1067	83	3	argue	argue	VERB
ajfa-1067	83	4	important	important	ADJ
ajfa-1067	83	5	determinants	determinant	NOUN
ajfa-1067	83	6	of	of	ADP
ajfa-1067	83	7	disclosure	disclosure	NOUN
ajfa-1067	83	8	choice	choice	NOUN
ajfa-1067	83	9	in	in	ADP
ajfa-1067	83	10	the	the	DET
ajfa-1067	83	11	developed	develop	VERB
ajfa-1067	83	12	economies	economy	NOUN
ajfa-1067	83	13	may	may	AUX
ajfa-1067	83	14	not	not	PART
ajfa-1067	83	15	apply	apply	VERB
ajfa-1067	83	16	to	to	ADP
ajfa-1067	83	17	chinese	chinese	ADJ
ajfa-1067	83	18	environment	environment	NOUN
ajfa-1067	83	19	.	.	PUNCT
ajfa-1067	84	1	abdelsalam	abdelsalam	PROPN
ajfa-1067	84	2	et	et	VERB
ajfa-1067	84	3	at	at	ADP
ajfa-1067	84	4	.	.	PUNCT
ajfa-1067	85	1	(	(	PUNCT
ajfa-1067	85	2	2007	2007	NUM
ajfa-1067	85	3	)	)	PUNCT
ajfa-1067	85	4	found	find	VERB
ajfa-1067	85	5	analyst	analyst	NOUN
ajfa-1067	85	6	following	following	NOUN
ajfa-1067	85	7	,	,	PUNCT
ajfa-1067	85	8	director	director	NOUN
ajfa-1067	85	9	ownership	ownership	NOUN
ajfa-1067	85	10	,	,	PUNCT
ajfa-1067	85	11	director	director	NOUN
ajfa-1067	85	12	independence	independence	NOUN
ajfa-1067	85	13	and	and	CCONJ
ajfa-1067	85	14	ceo	ceo	NOUN
ajfa-1067	85	15	duality	duality	NOUN
ajfa-1067	85	16	is	be	AUX
ajfa-1067	85	17	related	relate	VERB
ajfa-1067	85	18	to	to	ADP
ajfa-1067	85	19	ifr	ifr	PROPN
ajfa-1067	85	20	.	.	PUNCT
ajfa-1067	86	1	however	however	ADV
ajfa-1067	86	2	,	,	PUNCT
ajfa-1067	86	3	the	the	DET
ajfa-1067	86	4	results	result	NOUN
ajfa-1067	86	5	of	of	ADP
ajfa-1067	86	6	the	the	DET
ajfa-1067	86	7	random	random	ADJ
ajfa-1067	86	8	sample	sample	NOUN
ajfa-1067	86	9	of	of	ADP
ajfa-1067	86	10	110	110	NUM
ajfa-1067	86	11	top	top	ADJ
ajfa-1067	86	12	quartile	quartile	NOUN
ajfa-1067	86	13	listed	list	VERB
ajfa-1067	86	14	companies	company	NOUN
ajfa-1067	86	15	may	may	AUX
ajfa-1067	86	16	not	not	PART
ajfa-1067	86	17	generalise	generalise	VERB
ajfa-1067	86	18	to	to	ADP
ajfa-1067	86	19	smaller	small	ADJ
ajfa-1067	86	20	listed	list	VERB
ajfa-1067	86	21	companies	company	NOUN
ajfa-1067	86	22	on	on	ADP
ajfa-1067	86	23	the	the	DET
ajfa-1067	86	24	exchange	exchange	NOUN
ajfa-1067	86	25	.	.	PUNCT
ajfa-1067	87	1	more	more	ADV
ajfa-1067	87	2	recent	recent	ADJ
ajfa-1067	87	3	ifr	ifr	PROPN
ajfa-1067	87	4	study	study	NOUN
ajfa-1067	87	5	link	link	PROPN
ajfa-1067	87	6	ifr	ifr	PROPN
ajfa-1067	87	7	to	to	ADP
ajfa-1067	87	8	corporate	corporate	ADJ
ajfa-1067	87	9	governance	governance	NOUN
ajfa-1067	87	10	mechanisms	mechanism	NOUN
ajfa-1067	87	11	.	.	PUNCT
ajfa-1067	88	1	the	the	DET
ajfa-1067	88	2	findings	finding	NOUN
ajfa-1067	88	3	by	by	ADP
ajfa-1067	88	4	kelton	kelton	PROPN
ajfa-1067	88	5	and	and	CCONJ
ajfa-1067	88	6	yang	yang	PROPN
ajfa-1067	88	7	(	(	PUNCT
ajfa-1067	88	8	2008	2008	NUM
ajfa-1067	88	9	)	)	PUNCT
ajfa-1067	88	10	show	show	VERB
ajfa-1067	88	11	u.s	u.s	PROPN
ajfa-1067	88	12	.	.	PROPN
ajfa-1067	88	13	firms	firm	NOUN
ajfa-1067	88	14	with	with	ADP
ajfa-1067	88	15	weak	weak	ADJ
ajfa-1067	88	16	shareholder	shareholder	NOUN
ajfa-1067	88	17	rights	right	NOUN
ajfa-1067	88	18	,	,	PUNCT
ajfa-1067	88	19	a	a	DET
ajfa-1067	88	20	low	low	ADJ
ajfa-1067	88	21	percentage	percentage	NOUN
ajfa-1067	88	22	of	of	ADP
ajfa-1067	88	23	block	block	NOUN
ajfa-1067	88	24	holder	holder	NOUN
ajfa-1067	88	25	ownership	ownership	NOUN
ajfa-1067	88	26	,	,	PUNCT
ajfa-1067	88	27	a	a	DET
ajfa-1067	88	28	higher	high	ADJ
ajfa-1067	88	29	percentage	percentage	NOUN
ajfa-1067	88	30	of	of	ADP
ajfa-1067	88	31	independent	independent	ADJ
ajfa-1067	88	32	directors	director	NOUN
ajfa-1067	88	33	,	,	PUNCT
ajfa-1067	88	34	a	a	DET
ajfa-1067	88	35	more	more	ADV
ajfa-1067	88	36	diligent	diligent	ADJ
ajfa-1067	88	37	audit	audit	NOUN
ajfa-1067	88	38	committee	committee	NOUN
ajfa-1067	88	39	and	and	CCONJ
ajfa-1067	88	40	a	a	DET
ajfa-1067	88	41	higher	high	ADJ
ajfa-1067	88	42	percentage	percentage	NOUN
ajfa-1067	88	43	of	of	ADP
ajfa-1067	88	44	audit	audit	NOUN
ajfa-1067	88	45	committee	committee	NOUN
ajfa-1067	88	46	members	member	NOUN
ajfa-1067	88	47	with	with	ADP
ajfa-1067	88	48	financial	financial	ADJ
ajfa-1067	88	49	expertise	expertise	NOUN
ajfa-1067	88	50	are	be	AUX
ajfa-1067	88	51	more	more	ADV
ajfa-1067	88	52	likely	likely	ADJ
ajfa-1067	88	53	to	to	PART
ajfa-1067	88	54	have	have	VERB
ajfa-1067	88	55	ifr	ifr	PROPN
ajfa-1067	88	56	.	.	PUNCT
ajfa-1067	89	1	the	the	DET
ajfa-1067	89	2	findings	finding	NOUN
ajfa-1067	89	3	may	may	AUX
ajfa-1067	89	4	not	not	PART
ajfa-1067	89	5	generalise	generalise	VERB
ajfa-1067	89	6	to	to	ADP
ajfa-1067	89	7	listed	list	VERB
ajfa-1067	89	8	companies	company	NOUN
ajfa-1067	89	9	from	from	ADP
ajfa-1067	89	10	other	other	ADJ
ajfa-1067	89	11	asian	asian	ADJ
ajfa-1067	89	12	journal	journal	NOUN
ajfa-1067	89	13	of	of	ADP
ajfa-1067	89	14	finance	finance	PROPN
ajfa-1067	89	15	&	&	CCONJ
ajfa-1067	89	16	accounting	accounting	PROPN
ajfa-1067	89	17	issn	issn	PROPN
ajfa-1067	89	18	1946	1946	NUM
ajfa-1067	89	19	-	-	PUNCT
ajfa-1067	89	20	052x	052x	NOUN
ajfa-1067	89	21	2011	2011	NUM
ajfa-1067	89	22	,	,	PUNCT
ajfa-1067	89	23	vol	vol	NOUN
ajfa-1067	89	24	.	.	PROPN
ajfa-1067	90	1	3	3	NUM
ajfa-1067	90	2	,	,	PUNCT
ajfa-1067	90	3	no	no	INTJ
ajfa-1067	90	4	.	.	NOUN
ajfa-1067	90	5	1	1	NUM
ajfa-1067	90	6	:	:	PUNCT
ajfa-1067	90	7	e9	e9	NOUN
ajfa-1067	90	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	90	9	142	142	NUM
ajfa-1067	90	10	stock	stock	NOUN
ajfa-1067	90	11	exchanges	exchange	NOUN
ajfa-1067	90	12	.	.	PUNCT
ajfa-1067	91	1	future	future	ADJ
ajfa-1067	91	2	study	study	NOUN
ajfa-1067	91	3	may	may	AUX
ajfa-1067	91	4	examine	examine	VERB
ajfa-1067	91	5	other	other	ADJ
ajfa-1067	91	6	characteristics	characteristic	NOUN
ajfa-1067	91	7	such	such	ADJ
ajfa-1067	91	8	as	as	ADP
ajfa-1067	91	9	reporting	report	VERB
ajfa-1067	91	10	frequency	frequency	NOUN
ajfa-1067	91	11	and	and	CCONJ
ajfa-1067	91	12	information	information	NOUN
ajfa-1067	91	13	quality	quality	NOUN
ajfa-1067	91	14	.	.	PUNCT
ajfa-1067	92	1	prior	prior	ADJ
ajfa-1067	92	2	interview	interview	NOUN
ajfa-1067	92	3	studies	study	NOUN
ajfa-1067	92	4	mainly	mainly	ADV
ajfa-1067	92	5	focused	focus	VERB
ajfa-1067	92	6	on	on	ADP
ajfa-1067	92	7	issues	issue	NOUN
ajfa-1067	92	8	related	relate	VERB
ajfa-1067	92	9	to	to	ADP
ajfa-1067	92	10	ifr	ifr	PROPN
ajfa-1067	92	11	;	;	PUNCT
ajfa-1067	92	12	whereas	whereas	SCONJ
ajfa-1067	92	13	determinant	determinant	ADJ
ajfa-1067	92	14	studies	study	NOUN
ajfa-1067	92	15	examined	examine	VERB
ajfa-1067	92	16	the	the	DET
ajfa-1067	92	17	relationships	relationship	NOUN
ajfa-1067	92	18	between	between	ADP
ajfa-1067	92	19	various	various	ADJ
ajfa-1067	92	20	factors	factor	NOUN
ajfa-1067	92	21	to	to	ADP
ajfa-1067	92	22	its	its	PRON
ajfa-1067	92	23	influence	influence	NOUN
ajfa-1067	92	24	on	on	ADP
ajfa-1067	92	25	ifr	ifr	PROPN
ajfa-1067	92	26	.	.	PUNCT
ajfa-1067	93	1	this	this	DET
ajfa-1067	93	2	paper	paper	NOUN
ajfa-1067	93	3	tries	try	VERB
ajfa-1067	93	4	to	to	PART
ajfa-1067	93	5	link	link	VERB
ajfa-1067	93	6	the	the	DET
ajfa-1067	93	7	ifr	ifr	PROPN
ajfa-1067	93	8	practices	practice	NOUN
ajfa-1067	93	9	to	to	ADP
ajfa-1067	93	10	its	its	PRON
ajfa-1067	93	11	determinants	determinant	NOUN
ajfa-1067	93	12	by	by	ADP
ajfa-1067	93	13	examining	examine	VERB
ajfa-1067	93	14	from	from	ADP
ajfa-1067	93	15	the	the	DET
ajfa-1067	93	16	preparers	preparer	NOUN
ajfa-1067	93	17	’	'	PUNCT
ajfa-1067	93	18	views	view	NOUN
ajfa-1067	93	19	about	about	ADP
ajfa-1067	93	20	the	the	DET
ajfa-1067	93	21	influences	influence	NOUN
ajfa-1067	93	22	of	of	ADP
ajfa-1067	93	23	corporate	corporate	ADJ
ajfa-1067	93	24	governance	governance	NOUN
ajfa-1067	93	25	mechanisms	mechanism	NOUN
ajfa-1067	93	26	and	and	CCONJ
ajfa-1067	93	27	ownership	ownership	NOUN
ajfa-1067	93	28	structures	structure	NOUN
ajfa-1067	93	29	on	on	ADP
ajfa-1067	93	30	ifr	ifr	PROPN
ajfa-1067	93	31	.	.	PUNCT
ajfa-1067	94	1	this	this	DET
ajfa-1067	94	2	study	study	NOUN
ajfa-1067	94	3	uses	use	VERB
ajfa-1067	94	4	the	the	DET
ajfa-1067	94	5	disclosure	disclosure	NOUN
ajfa-1067	94	6	theories	theory	NOUN
ajfa-1067	94	7	to	to	PART
ajfa-1067	94	8	interpret	interpret	VERB
ajfa-1067	94	9	the	the	DET
ajfa-1067	94	10	results	result	NOUN
ajfa-1067	94	11	,	,	PUNCT
ajfa-1067	94	12	because	because	SCONJ
ajfa-1067	94	13	it	it	PRON
ajfa-1067	94	14	improves	improve	VERB
ajfa-1067	94	15	our	our	PRON
ajfa-1067	94	16	understanding	understanding	NOUN
ajfa-1067	94	17	on	on	ADP
ajfa-1067	94	18	ifr	ifr	PROPN
ajfa-1067	94	19	practices	practice	NOUN
ajfa-1067	94	20	.	.	PUNCT
ajfa-1067	95	1	3	3	X
ajfa-1067	95	2	.	.	X
ajfa-1067	95	3	research	research	NOUN
ajfa-1067	95	4	method	method	NOUN
ajfa-1067	95	5	many	many	ADJ
ajfa-1067	95	6	researchers	researcher	NOUN
ajfa-1067	95	7	put	put	VERB
ajfa-1067	95	8	much	much	ADJ
ajfa-1067	95	9	effort	effort	NOUN
ajfa-1067	95	10	examining	examine	VERB
ajfa-1067	95	11	the	the	DET
ajfa-1067	95	12	initial	initial	ADJ
ajfa-1067	95	13	financial	financial	ADJ
ajfa-1067	95	14	disclosure	disclosure	NOUN
ajfa-1067	95	15	,	,	PUNCT
ajfa-1067	95	16	and	and	CCONJ
ajfa-1067	95	17	studying	study	VERB
ajfa-1067	95	18	the	the	DET
ajfa-1067	95	19	managements	management	NOUN
ajfa-1067	95	20	’	'	PUNCT
ajfa-1067	95	21	decisions	decision	NOUN
ajfa-1067	95	22	in	in	ADP
ajfa-1067	95	23	voluntarily	voluntarily	ADV
ajfa-1067	95	24	non	non	ADJ
ajfa-1067	95	25	-	-	ADJ
ajfa-1067	95	26	obligatory	obligatory	ADJ
ajfa-1067	95	27	disclosure	disclosure	NOUN
ajfa-1067	95	28	.	.	PUNCT
ajfa-1067	96	1	however	however	ADV
ajfa-1067	96	2	,	,	PUNCT
ajfa-1067	96	3	there	there	PRON
ajfa-1067	96	4	are	be	VERB
ajfa-1067	96	5	limited	limited	ADJ
ajfa-1067	96	6	empirical	empirical	ADJ
ajfa-1067	96	7	findings	finding	NOUN
ajfa-1067	96	8	available	available	ADJ
ajfa-1067	96	9	about	about	ADP
ajfa-1067	96	10	what	what	PRON
ajfa-1067	96	11	drives	drive	VERB
ajfa-1067	96	12	the	the	DET
ajfa-1067	96	13	companies	company	NOUN
ajfa-1067	96	14	to	to	PART
ajfa-1067	96	15	incur	incur	VERB
ajfa-1067	96	16	extra	extra	ADJ
ajfa-1067	96	17	distribution	distribution	NOUN
ajfa-1067	96	18	costs	cost	NOUN
ajfa-1067	96	19	related	relate	VERB
ajfa-1067	96	20	to	to	ADP
ajfa-1067	96	21	internet	internet	NOUN
ajfa-1067	96	22	reporting	reporting	NOUN
ajfa-1067	96	23	.	.	PUNCT
ajfa-1067	97	1	currently	currently	ADV
ajfa-1067	97	2	,	,	PUNCT
ajfa-1067	97	3	limited	limited	ADJ
ajfa-1067	97	4	empirical	empirical	ADJ
ajfa-1067	97	5	evidence	evidence	NOUN
ajfa-1067	97	6	about	about	ADP
ajfa-1067	97	7	internet	internet	NOUN
ajfa-1067	97	8	disclosure	disclosure	NOUN
ajfa-1067	97	9	is	be	AUX
ajfa-1067	97	10	available	available	ADJ
ajfa-1067	97	11	in	in	ADP
ajfa-1067	97	12	the	the	DET
ajfa-1067	97	13	malaysian	malaysian	ADJ
ajfa-1067	97	14	accounting	accounting	PROPN
ajfa-1067	97	15	literature	literature	NOUN
ajfa-1067	97	16	;	;	PUNCT
ajfa-1067	97	17	however	however	ADV
ajfa-1067	97	18	,	,	PUNCT
ajfa-1067	97	19	the	the	DET
ajfa-1067	97	20	internet	internet	NOUN
ajfa-1067	97	21	’s	’s	PART
ajfa-1067	97	22	potential	potential	ADJ
ajfa-1067	97	23	role	role	NOUN
ajfa-1067	97	24	for	for	ADP
ajfa-1067	97	25	communicating	communicate	VERB
ajfa-1067	97	26	company	company	NOUN
ajfa-1067	97	27	information	information	NOUN
ajfa-1067	97	28	has	have	AUX
ajfa-1067	97	29	been	be	AUX
ajfa-1067	97	30	debated	debate	VERB
ajfa-1067	97	31	more	more	ADV
ajfa-1067	97	32	in	in	ADP
ajfa-1067	97	33	advanced	advanced	ADJ
ajfa-1067	97	34	countries	country	NOUN
ajfa-1067	97	35	such	such	ADJ
ajfa-1067	97	36	as	as	ADP
ajfa-1067	97	37	the	the	DET
ajfa-1067	97	38	u.k	u.k	PROPN
ajfa-1067	97	39	.	.	PROPN
ajfa-1067	97	40	and	and	CCONJ
ajfa-1067	97	41	u.s	u.s	PROPN
ajfa-1067	97	42	.	.	PROPN
ajfa-1067	97	43	this	this	DET
ajfa-1067	97	44	study	study	NOUN
ajfa-1067	97	45	extends	extend	VERB
ajfa-1067	97	46	prior	prior	ADJ
ajfa-1067	97	47	studies	study	NOUN
ajfa-1067	97	48	by	by	ADP
ajfa-1067	97	49	interviewing	interview	VERB
ajfa-1067	97	50	the	the	DET
ajfa-1067	97	51	preparers	preparer	NOUN
ajfa-1067	97	52	of	of	ADP
ajfa-1067	97	53	malaysian	malaysian	ADJ
ajfa-1067	97	54	listed	list	VERB
ajfa-1067	97	55	companies	company	NOUN
ajfa-1067	97	56	about	about	ADP
ajfa-1067	97	57	their	their	PRON
ajfa-1067	97	58	views	view	NOUN
ajfa-1067	97	59	and	and	CCONJ
ajfa-1067	97	60	opinions	opinion	NOUN
ajfa-1067	97	61	,	,	PUNCT
ajfa-1067	97	62	specifically	specifically	ADV
ajfa-1067	97	63	on	on	ADP
ajfa-1067	97	64	the	the	DET
ajfa-1067	97	65	influences	influence	NOUN
ajfa-1067	97	66	of	of	ADP
ajfa-1067	97	67	corporate	corporate	ADJ
ajfa-1067	97	68	governance	governance	NOUN
ajfa-1067	97	69	and	and	CCONJ
ajfa-1067	97	70	ownership	ownership	NOUN
ajfa-1067	97	71	structures	structure	NOUN
ajfa-1067	97	72	on	on	ADP
ajfa-1067	97	73	ifr	ifr	PROPN
ajfa-1067	97	74	practices	practice	NOUN
ajfa-1067	97	75	.	.	PUNCT
ajfa-1067	98	1	the	the	DET
ajfa-1067	98	2	interview	interview	NOUN
ajfa-1067	98	3	questions	question	NOUN
ajfa-1067	98	4	are	be	AUX
ajfa-1067	98	5	divided	divide	VERB
ajfa-1067	98	6	in	in	ADP
ajfa-1067	98	7	two	two	NUM
ajfa-1067	98	8	categories	category	NOUN
ajfa-1067	98	9	:	:	PUNCT
ajfa-1067	98	10	the	the	DET
ajfa-1067	98	11	first	first	ADJ
ajfa-1067	98	12	category	category	NOUN
ajfa-1067	98	13	included	include	VERB
ajfa-1067	98	14	five	five	NUM
ajfa-1067	98	15	open	open	ADV
ajfa-1067	98	16	-	-	PUNCT
ajfa-1067	98	17	ended	end	VERB
ajfa-1067	98	18	questions	question	NOUN
ajfa-1067	98	19	dealing	deal	VERB
ajfa-1067	98	20	with	with	ADP
ajfa-1067	98	21	opinion	opinion	NOUN
ajfa-1067	98	22	,	,	PUNCT
ajfa-1067	98	23	needed	need	VERB
ajfa-1067	98	24	financial	financial	ADJ
ajfa-1067	98	25	information	information	NOUN
ajfa-1067	98	26	,	,	PUNCT
ajfa-1067	98	27	reporting	reporting	NOUN
ajfa-1067	98	28	format	format	NOUN
ajfa-1067	98	29	and	and	CCONJ
ajfa-1067	98	30	other	other	ADJ
ajfa-1067	98	31	issues	issue	NOUN
ajfa-1067	98	32	about	about	ADP
ajfa-1067	98	33	ifr	ifr	PROPN
ajfa-1067	98	34	.	.	PUNCT
ajfa-1067	99	1	the	the	DET
ajfa-1067	99	2	questions	question	NOUN
ajfa-1067	99	3	began	begin	VERB
ajfa-1067	99	4	with	with	ADP
ajfa-1067	99	5	a	a	DET
ajfa-1067	99	6	short	short	ADJ
ajfa-1067	99	7	paragraph	paragraph	NOUN
ajfa-1067	99	8	providing	provide	VERB
ajfa-1067	99	9	a	a	DET
ajfa-1067	99	10	definition	definition	NOUN
ajfa-1067	99	11	of	of	ADP
ajfa-1067	99	12	internet	internet	NOUN
ajfa-1067	99	13	reporting	reporting	NOUN
ajfa-1067	99	14	.	.	PUNCT
ajfa-1067	100	1	the	the	DET
ajfa-1067	100	2	second	second	ADJ
ajfa-1067	100	3	category	category	NOUN
ajfa-1067	100	4	included	include	VERB
ajfa-1067	100	5	eight	eight	NUM
ajfa-1067	100	6	theme	theme	NOUN
ajfa-1067	100	7	-	-	PUNCT
ajfa-1067	100	8	guided	guide	VERB
ajfa-1067	100	9	questions	question	NOUN
ajfa-1067	100	10	dealing	deal	VERB
ajfa-1067	100	11	with	with	ADP
ajfa-1067	100	12	internet	internet	NOUN
ajfa-1067	100	13	regulation	regulation	NOUN
ajfa-1067	100	14	,	,	PUNCT
ajfa-1067	100	15	influences	influence	NOUN
ajfa-1067	100	16	of	of	ADP
ajfa-1067	100	17	ifr	ifr	NOUN
ajfa-1067	100	18	from	from	ADP
ajfa-1067	100	19	various	various	ADJ
ajfa-1067	100	20	parties	party	NOUN
ajfa-1067	100	21	or	or	CCONJ
ajfa-1067	100	22	sources	source	NOUN
ajfa-1067	100	23	such	such	ADJ
ajfa-1067	100	24	as	as	ADP
ajfa-1067	100	25	industry	industry	NOUN
ajfa-1067	100	26	members	member	NOUN
ajfa-1067	100	27	,	,	PUNCT
ajfa-1067	100	28	firm	firm	NOUN
ajfa-1067	100	29	’s	’s	PART
ajfa-1067	100	30	size	size	NOUN
ajfa-1067	100	31	,	,	PUNCT
ajfa-1067	100	32	financial	financial	ADJ
ajfa-1067	100	33	performance	performance	NOUN
ajfa-1067	100	34	(	(	PUNCT
ajfa-1067	100	35	profitability	profitability	NOUN
ajfa-1067	100	36	)	)	PUNCT
ajfa-1067	100	37	,	,	PUNCT
ajfa-1067	100	38	beta	beta	NOUN
ajfa-1067	100	39	(	(	PUNCT
ajfa-1067	100	40	systematic	systematic	ADJ
ajfa-1067	100	41	risk	risk	NOUN
ajfa-1067	100	42	)	)	PUNCT
ajfa-1067	100	43	,	,	PUNCT
ajfa-1067	100	44	auditor	auditor	NOUN
ajfa-1067	100	45	type	type	NOUN
ajfa-1067	100	46	,	,	PUNCT
ajfa-1067	100	47	ownership	ownership	NOUN
ajfa-1067	100	48	structure	structure	NOUN
ajfa-1067	100	49	and	and	CCONJ
ajfa-1067	100	50	board	board	NOUN
ajfa-1067	100	51	governance	governance	NOUN
ajfa-1067	100	52	structures	structure	NOUN
ajfa-1067	100	53	.	.	PUNCT
ajfa-1067	101	1	it	it	PRON
ajfa-1067	101	2	was	be	AUX
ajfa-1067	101	3	also	also	ADV
ajfa-1067	101	4	made	make	VERB
ajfa-1067	101	5	clear	clear	ADJ
ajfa-1067	101	6	these	these	DET
ajfa-1067	101	7	questions	question	NOUN
ajfa-1067	101	8	are	be	AUX
ajfa-1067	101	9	only	only	ADV
ajfa-1067	101	10	related	relate	VERB
ajfa-1067	101	11	to	to	ADP
ajfa-1067	101	12	the	the	DET
ajfa-1067	101	13	ifr	ifr	NOUN
ajfa-1067	101	14	of	of	ADP
ajfa-1067	101	15	the	the	DET
ajfa-1067	101	16	sample	sample	NOUN
ajfa-1067	101	17	companies	company	NOUN
ajfa-1067	101	18	.	.	PUNCT
ajfa-1067	102	1	the	the	DET
ajfa-1067	102	2	researchers	researcher	NOUN
ajfa-1067	102	3	'	'	PART
ajfa-1067	102	4	pilot	pilot	NOUN
ajfa-1067	102	5	tested	test	VERB
ajfa-1067	102	6	the	the	DET
ajfa-1067	102	7	questionnaire	questionnaire	NOUN
ajfa-1067	102	8	using	use	VERB
ajfa-1067	102	9	four	four	NUM
ajfa-1067	102	10	individuals	individual	NOUN
ajfa-1067	102	11	(	(	PUNCT
ajfa-1067	102	12	two	two	NUM
ajfa-1067	102	13	audit	audit	NOUN
ajfa-1067	102	14	partners	partner	NOUN
ajfa-1067	102	15	;	;	PUNCT
ajfa-1067	102	16	one	one	NUM
ajfa-1067	102	17	regulator	regulator	NOUN
ajfa-1067	102	18	and	and	CCONJ
ajfa-1067	102	19	one	one	NUM
ajfa-1067	102	20	academician	academician	NOUN
ajfa-1067	102	21	)	)	PUNCT
ajfa-1067	102	22	and	and	CCONJ
ajfa-1067	102	23	changed	change	VERB
ajfa-1067	102	24	the	the	DET
ajfa-1067	102	25	content	content	NOUN
ajfa-1067	102	26	accordingly	accordingly	ADV
ajfa-1067	102	27	.	.	PUNCT
ajfa-1067	103	1	the	the	DET
ajfa-1067	103	2	researchers	researcher	NOUN
ajfa-1067	103	3	emailed	email	VERB
ajfa-1067	103	4	the	the	DET
ajfa-1067	103	5	questionnaires	questionnaire	NOUN
ajfa-1067	103	6	to	to	ADP
ajfa-1067	103	7	the	the	DET
ajfa-1067	103	8	investor	investor	NOUN
ajfa-1067	103	9	relations	relations	PROPN
ajfa-1067	103	10	department	department	PROPN
ajfa-1067	103	11	of	of	ADP
ajfa-1067	103	12	the	the	DET
ajfa-1067	103	13	sample	sample	NOUN
ajfa-1067	103	14	companies	company	NOUN
ajfa-1067	103	15	,	,	PUNCT
ajfa-1067	103	16	with	with	ADP
ajfa-1067	103	17	an	an	DET
ajfa-1067	103	18	explanatory	explanatory	ADJ
ajfa-1067	103	19	letter	letter	NOUN
ajfa-1067	103	20	giving	give	VERB
ajfa-1067	103	21	the	the	DET
ajfa-1067	103	22	background	background	NOUN
ajfa-1067	103	23	to	to	ADP
ajfa-1067	103	24	the	the	DET
ajfa-1067	103	25	study	study	NOUN
ajfa-1067	103	26	and	and	CCONJ
ajfa-1067	103	27	an	an	DET
ajfa-1067	103	28	assurance	assurance	NOUN
ajfa-1067	103	29	of	of	ADP
ajfa-1067	103	30	confidentiality	confidentiality	NOUN
ajfa-1067	103	31	of	of	ADP
ajfa-1067	103	32	responses	response	NOUN
ajfa-1067	103	33	.	.	PUNCT
ajfa-1067	104	1	the	the	DET
ajfa-1067	104	2	first	first	ADJ
ajfa-1067	104	3	mailing	mailing	NOUN
ajfa-1067	104	4	to	to	ADP
ajfa-1067	104	5	all	all	DET
ajfa-1067	104	6	sample	sample	NOUN
ajfa-1067	104	7	companies	company	NOUN
ajfa-1067	104	8	took	take	VERB
ajfa-1067	104	9	place	place	NOUN
ajfa-1067	104	10	in	in	ADP
ajfa-1067	104	11	may	may	PROPN
ajfa-1067	104	12	2009	2009	NUM
ajfa-1067	104	13	.	.	PUNCT
ajfa-1067	105	1	3.1	3.1	NUM
ajfa-1067	105	2	sampling	sampling	NOUN
ajfa-1067	105	3	sampling	sampling	NOUN
ajfa-1067	105	4	is	be	AUX
ajfa-1067	105	5	important	important	ADJ
ajfa-1067	105	6	;	;	PUNCT
ajfa-1067	105	7	as	as	SCONJ
ajfa-1067	105	8	the	the	DET
ajfa-1067	105	9	researchers	researcher	NOUN
ajfa-1067	105	10	can	can	AUX
ajfa-1067	105	11	not	not	PART
ajfa-1067	105	12	possibly	possibly	ADV
ajfa-1067	105	13	study	study	VERB
ajfa-1067	105	14	everything	everything	PRON
ajfa-1067	105	15	everyone	everyone	PRON
ajfa-1067	105	16	is	be	AUX
ajfa-1067	105	17	doing	do	VERB
ajfa-1067	105	18	everywhere	everywhere	ADV
ajfa-1067	105	19	.	.	PUNCT
ajfa-1067	106	1	in	in	ADP
ajfa-1067	106	2	qualitative	qualitative	ADJ
ajfa-1067	106	3	research	research	NOUN
ajfa-1067	106	4	,	,	PUNCT
ajfa-1067	106	5	punch	punch	NOUN
ajfa-1067	106	6	(	(	PUNCT
ajfa-1067	106	7	2005	2005	NUM
ajfa-1067	106	8	)	)	PUNCT
ajfa-1067	106	9	admits	admit	VERB
ajfa-1067	106	10	there	there	PRON
ajfa-1067	106	11	are	be	VERB
ajfa-1067	106	12	no	no	DET
ajfa-1067	106	13	summarised	summarise	VERB
ajfa-1067	106	14	sampling	sample	VERB
ajfa-1067	106	15	strategies	strategy	NOUN
ajfa-1067	106	16	because	because	SCONJ
ajfa-1067	106	17	of	of	ADP
ajfa-1067	106	18	a	a	DET
ajfa-1067	106	19	great	great	ADJ
ajfa-1067	106	20	variety	variety	NOUN
ajfa-1067	106	21	of	of	ADP
ajfa-1067	106	22	purposes	purpose	NOUN
ajfa-1067	106	23	,	,	PUNCT
ajfa-1067	106	24	approaches	approach	NOUN
ajfa-1067	106	25	and	and	CCONJ
ajfa-1067	106	26	settings	setting	NOUN
ajfa-1067	106	27	for	for	ADP
ajfa-1067	106	28	research	research	NOUN
ajfa-1067	106	29	.	.	PUNCT
ajfa-1067	107	1	huberman	huberman	NOUN
ajfa-1067	107	2	and	and	CCONJ
ajfa-1067	107	3	miles	mile	NOUN
ajfa-1067	107	4	(	(	PUNCT
ajfa-1067	107	5	2002	2002	NUM
ajfa-1067	107	6	)	)	PUNCT
ajfa-1067	107	7	mentioned	mention	VERB
ajfa-1067	107	8	qualitative	qualitative	ADJ
ajfa-1067	107	9	researchers	researcher	NOUN
ajfa-1067	107	10	usually	usually	ADV
ajfa-1067	107	11	studied	study	VERB
ajfa-1067	107	12	small	small	ADJ
ajfa-1067	107	13	samples	sample	NOUN
ajfa-1067	107	14	size	size	NOUN
ajfa-1067	107	15	,	,	PUNCT
ajfa-1067	107	16	which	which	PRON
ajfa-1067	107	17	are	be	AUX
ajfa-1067	107	18	examined	examine	VERB
ajfa-1067	107	19	in	in	ADP
ajfa-1067	107	20	depth	depth	NOUN
ajfa-1067	107	21	and	and	CCONJ
ajfa-1067	107	22	nested	nest	VERB
ajfa-1067	107	23	in	in	ADP
ajfa-1067	107	24	their	their	PRON
ajfa-1067	107	25	context	context	NOUN
ajfa-1067	107	26	,	,	PUNCT
ajfa-1067	107	27	in	in	ADP
ajfa-1067	107	28	contrast	contrast	NOUN
ajfa-1067	107	29	to	to	ADP
ajfa-1067	107	30	quantitative	quantitative	ADJ
ajfa-1067	107	31	researchers	researcher	NOUN
ajfa-1067	107	32	who	who	PRON
ajfa-1067	107	33	aim	aim	VERB
ajfa-1067	107	34	for	for	ADP
ajfa-1067	107	35	larger	large	ADJ
ajfa-1067	107	36	context	context	NOUN
ajfa-1067	107	37	numbers	number	NOUN
ajfa-1067	107	38	such	such	ADJ
ajfa-1067	107	39	as	as	ADP
ajfa-1067	107	40	seeking	seek	VERB
ajfa-1067	107	41	statistical	statistical	ADJ
ajfa-1067	107	42	significance	significance	NOUN
ajfa-1067	107	43	and	and	CCONJ
ajfa-1067	107	44	stripped	strip	VERB
ajfa-1067	107	45	cases	case	NOUN
ajfa-1067	107	46	.	.	PUNCT
ajfa-1067	108	1	punch	punch	NOUN
ajfa-1067	108	2	(	(	PUNCT
ajfa-1067	108	3	2005	2005	NUM
ajfa-1067	108	4	)	)	PUNCT
ajfa-1067	108	5	argues	argue	VERB
ajfa-1067	108	6	the	the	DET
ajfa-1067	108	7	basic	basic	ADJ
ajfa-1067	108	8	ideas	idea	NOUN
ajfa-1067	108	9	of	of	ADP
ajfa-1067	108	10	specific	specific	ADJ
ajfa-1067	108	11	sampling	sampling	NOUN
ajfa-1067	108	12	strategies	strategy	NOUN
ajfa-1067	108	13	change	change	NOUN
ajfa-1067	108	14	is	be	AUX
ajfa-1067	108	15	to	to	PART
ajfa-1067	108	16	reflect	reflect	VERB
ajfa-1067	108	17	the	the	DET
ajfa-1067	108	18	study	study	NOUN
ajfa-1067	108	19	’s	’s	PART
ajfa-1067	108	20	purposes	purpose	NOUN
ajfa-1067	108	21	and	and	CCONJ
ajfa-1067	108	22	questions	question	NOUN
ajfa-1067	108	23	.	.	PUNCT
ajfa-1067	109	1	he	he	PRON
ajfa-1067	109	2	stresses	stress	VERB
ajfa-1067	109	3	the	the	DET
ajfa-1067	109	4	direction	direction	NOUN
ajfa-1067	109	5	should	should	AUX
ajfa-1067	109	6	be	be	AUX
ajfa-1067	109	7	coherent	coherent	ADJ
ajfa-1067	109	8	and	and	CCONJ
ajfa-1067	109	9	asian	asian	ADJ
ajfa-1067	109	10	journal	journal	NOUN
ajfa-1067	109	11	of	of	ADP
ajfa-1067	109	12	finance	finance	PROPN
ajfa-1067	109	13	&	&	CCONJ
ajfa-1067	109	14	accounting	accounting	PROPN
ajfa-1067	109	15	issn	issn	PROPN
ajfa-1067	109	16	1946	1946	NUM
ajfa-1067	109	17	-	-	PUNCT
ajfa-1067	109	18	052x	052x	NOUN
ajfa-1067	109	19	2011	2011	NUM
ajfa-1067	109	20	,	,	PUNCT
ajfa-1067	109	21	vol	vol	NOUN
ajfa-1067	109	22	.	.	PROPN
ajfa-1067	110	1	3	3	NUM
ajfa-1067	110	2	,	,	PUNCT
ajfa-1067	110	3	no	no	INTJ
ajfa-1067	110	4	.	.	NOUN
ajfa-1067	110	5	1	1	NUM
ajfa-1067	110	6	:	:	PUNCT
ajfa-1067	110	7	e9	e9	NOUN
ajfa-1067	110	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	110	9	143	143	NUM
ajfa-1067	110	10	consistent	consistent	ADJ
ajfa-1067	110	11	with	with	ADP
ajfa-1067	110	12	the	the	DET
ajfa-1067	110	13	study	study	NOUN
ajfa-1067	110	14	logic	logic	NOUN
ajfa-1067	110	15	.	.	PUNCT
ajfa-1067	111	1	purposive	purposive	ADJ
ajfa-1067	111	2	sampling	sampling	NOUN
ajfa-1067	111	3	is	be	AUX
ajfa-1067	111	4	employed	employ	VERB
ajfa-1067	111	5	in	in	ADP
ajfa-1067	111	6	this	this	DET
ajfa-1067	111	7	study	study	NOUN
ajfa-1067	111	8	to	to	PART
ajfa-1067	111	9	select	select	VERB
ajfa-1067	111	10	the	the	DET
ajfa-1067	111	11	companies	company	NOUN
ajfa-1067	111	12	to	to	PART
ajfa-1067	111	13	be	be	AUX
ajfa-1067	111	14	sampled	sample	VERB
ajfa-1067	111	15	.	.	PUNCT
ajfa-1067	112	1	the	the	DET
ajfa-1067	112	2	sampling	sampling	NOUN
ajfa-1067	112	3	is	be	AUX
ajfa-1067	112	4	confined	confine	VERB
ajfa-1067	112	5	to	to	ADP
ajfa-1067	112	6	listed	list	VERB
ajfa-1067	112	7	companies	company	NOUN
ajfa-1067	112	8	that	that	PRON
ajfa-1067	112	9	disseminate	disseminate	VERB
ajfa-1067	112	10	information	information	NOUN
ajfa-1067	112	11	on	on	ADP
ajfa-1067	112	12	their	their	PRON
ajfa-1067	112	13	company	company	NOUN
ajfa-1067	112	14	web	web	NOUN
ajfa-1067	112	15	page	page	NOUN
ajfa-1067	112	16	.	.	PUNCT
ajfa-1067	113	1	selection	selection	NOUN
ajfa-1067	113	2	of	of	ADP
ajfa-1067	113	3	rich	rich	ADJ
ajfa-1067	113	4	case	case	NOUN
ajfa-1067	113	5	information	information	NOUN
ajfa-1067	113	6	for	for	ADP
ajfa-1067	113	7	an	an	DET
ajfa-1067	113	8	in	in	ADP
ajfa-1067	113	9	-	-	PUNCT
ajfa-1067	113	10	depth	depth	NOUN
ajfa-1067	113	11	study	study	NOUN
ajfa-1067	113	12	influences	influence	VERB
ajfa-1067	113	13	the	the	DET
ajfa-1067	113	14	logic	logic	NOUN
ajfa-1067	113	15	and	and	CCONJ
ajfa-1067	113	16	power	power	NOUN
ajfa-1067	113	17	of	of	ADP
ajfa-1067	113	18	purposive	purposive	ADJ
ajfa-1067	113	19	sampling	sampling	NOUN
ajfa-1067	113	20	(	(	PUNCT
ajfa-1067	113	21	patton	patton	PROPN
ajfa-1067	113	22	,	,	PUNCT
ajfa-1067	113	23	2002	2002	NUM
ajfa-1067	113	24	)	)	PUNCT
ajfa-1067	113	25	.	.	PUNCT
ajfa-1067	114	1	information	information	NOUN
ajfa-1067	114	2	rich	rich	ADJ
ajfa-1067	114	3	refers	refer	VERB
ajfa-1067	114	4	to	to	ADP
ajfa-1067	114	5	those	those	DET
ajfa-1067	114	6	cases	case	NOUN
ajfa-1067	114	7	where	where	SCONJ
ajfa-1067	114	8	the	the	DET
ajfa-1067	114	9	researchers	researcher	NOUN
ajfa-1067	114	10	can	can	AUX
ajfa-1067	114	11	learn	learn	VERB
ajfa-1067	114	12	many	many	ADJ
ajfa-1067	114	13	centrally	centrally	ADV
ajfa-1067	114	14	important	important	ADJ
ajfa-1067	114	15	issues	issue	NOUN
ajfa-1067	114	16	for	for	ADP
ajfa-1067	114	17	the	the	DET
ajfa-1067	114	18	research	research	NOUN
ajfa-1067	114	19	objective	objective	NOUN
ajfa-1067	114	20	.	.	PUNCT
ajfa-1067	115	1	this	this	DET
ajfa-1067	115	2	study	study	NOUN
ajfa-1067	115	3	used	use	VERB
ajfa-1067	115	4	two	two	NUM
ajfa-1067	115	5	of	of	ADP
ajfa-1067	115	6	the	the	DET
ajfa-1067	115	7	strategies	strategy	NOUN
ajfa-1067	115	8	under	under	ADP
ajfa-1067	115	9	purposefully	purposefully	ADV
ajfa-1067	115	10	selecting	select	VERB
ajfa-1067	115	11	information	information	NOUN
ajfa-1067	115	12	-	-	PUNCT
ajfa-1067	115	13	rich	rich	ADJ
ajfa-1067	115	14	cases	case	NOUN
ajfa-1067	115	15	(	(	PUNCT
ajfa-1067	115	16	patton	patton	NOUN
ajfa-1067	115	17	,	,	PUNCT
ajfa-1067	115	18	2002	2002	NUM
ajfa-1067	115	19	)	)	PUNCT
ajfa-1067	115	20	in	in	ADP
ajfa-1067	115	21	deciding	decide	VERB
ajfa-1067	115	22	on	on	ADP
ajfa-1067	115	23	the	the	DET
ajfa-1067	115	24	sample	sample	NOUN
ajfa-1067	115	25	.	.	PUNCT
ajfa-1067	116	1	first	first	ADV
ajfa-1067	116	2	,	,	PUNCT
ajfa-1067	116	3	is	be	AUX
ajfa-1067	116	4	the	the	DET
ajfa-1067	116	5	intensity	intensity	NOUN
ajfa-1067	116	6	of	of	ADP
ajfa-1067	116	7	sampling	sample	VERB
ajfa-1067	116	8	.	.	PUNCT
ajfa-1067	117	1	this	this	DET
ajfa-1067	117	2	sampling	sample	VERB
ajfa-1067	117	3	strategy	strategy	NOUN
ajfa-1067	117	4	consists	consist	VERB
ajfa-1067	117	5	of	of	ADP
ajfa-1067	117	6	information	information	NOUN
ajfa-1067	117	7	–	–	PUNCT
ajfa-1067	117	8	rich	rich	ADJ
ajfa-1067	117	9	cases	case	NOUN
ajfa-1067	117	10	that	that	PRON
ajfa-1067	117	11	show	show	VERB
ajfa-1067	117	12	the	the	DET
ajfa-1067	117	13	interested	interested	ADJ
ajfa-1067	117	14	phenomenon	phenomenon	NOUN
ajfa-1067	117	15	intensely	intensely	ADV
ajfa-1067	117	16	but	but	CCONJ
ajfa-1067	117	17	not	not	PART
ajfa-1067	117	18	extremely	extremely	ADV
ajfa-1067	117	19	(	(	PUNCT
ajfa-1067	117	20	patton	patton	PROPN
ajfa-1067	117	21	,	,	PUNCT
ajfa-1067	117	22	2002	2002	NUM
ajfa-1067	117	23	)	)	PUNCT
ajfa-1067	117	24	.	.	PUNCT
ajfa-1067	118	1	to	to	PART
ajfa-1067	118	2	discover	discover	VERB
ajfa-1067	118	3	the	the	DET
ajfa-1067	118	4	variation	variation	NOUN
ajfa-1067	118	5	type	type	NOUN
ajfa-1067	118	6	under	under	ADP
ajfa-1067	118	7	the	the	DET
ajfa-1067	118	8	investigated	investigated	ADJ
ajfa-1067	118	9	situation	situation	NOUN
ajfa-1067	118	10	,	,	PUNCT
ajfa-1067	118	11	exploratory	exploratory	ADJ
ajfa-1067	118	12	work	work	NOUN
ajfa-1067	118	13	needs	need	VERB
ajfa-1067	118	14	to	to	PART
ajfa-1067	118	15	be	be	AUX
ajfa-1067	118	16	done	do	VERB
ajfa-1067	118	17	under	under	ADP
ajfa-1067	118	18	this	this	DET
ajfa-1067	118	19	sampling	sampling	NOUN
ajfa-1067	118	20	strategy	strategy	NOUN
ajfa-1067	118	21	.	.	PUNCT
ajfa-1067	119	1	companies	company	NOUN
ajfa-1067	119	2	chosen	choose	VERB
ajfa-1067	119	3	to	to	PART
ajfa-1067	119	4	be	be	AUX
ajfa-1067	119	5	the	the	DET
ajfa-1067	119	6	sample	sample	NOUN
ajfa-1067	119	7	in	in	ADP
ajfa-1067	119	8	this	this	DET
ajfa-1067	119	9	part	part	NOUN
ajfa-1067	119	10	of	of	ADP
ajfa-1067	119	11	the	the	DET
ajfa-1067	119	12	study	study	NOUN
ajfa-1067	119	13	are	be	AUX
ajfa-1067	119	14	the	the	DET
ajfa-1067	119	15	listed	list	VERB
ajfa-1067	119	16	companies	company	NOUN
ajfa-1067	119	17	that	that	PRON
ajfa-1067	119	18	report	report	VERB
ajfa-1067	119	19	a	a	DET
ajfa-1067	119	20	significant	significant	ADJ
ajfa-1067	119	21	amount	amount	NOUN
ajfa-1067	119	22	of	of	ADP
ajfa-1067	119	23	information	information	NOUN
ajfa-1067	119	24	on	on	ADP
ajfa-1067	119	25	their	their	PRON
ajfa-1067	119	26	company	company	NOUN
ajfa-1067	119	27	web	web	NOUN
ajfa-1067	119	28	page	page	NOUN
ajfa-1067	119	29	.	.	PUNCT
ajfa-1067	120	1	this	this	PRON
ajfa-1067	120	2	coincides	coincide	VERB
ajfa-1067	120	3	with	with	ADP
ajfa-1067	120	4	the	the	DET
ajfa-1067	120	5	strategy	strategy	NOUN
ajfa-1067	120	6	suggested	suggest	VERB
ajfa-1067	120	7	above	above	ADV
ajfa-1067	120	8	.	.	PUNCT
ajfa-1067	121	1	as	as	SCONJ
ajfa-1067	121	2	the	the	DET
ajfa-1067	121	3	purpose	purpose	NOUN
ajfa-1067	121	4	of	of	ADP
ajfa-1067	121	5	the	the	DET
ajfa-1067	121	6	study	study	NOUN
ajfa-1067	121	7	is	be	AUX
ajfa-1067	121	8	to	to	PART
ajfa-1067	121	9	identify	identify	VERB
ajfa-1067	121	10	what	what	PRON
ajfa-1067	121	11	motivates	motivate	VERB
ajfa-1067	121	12	the	the	DET
ajfa-1067	121	13	firms	firm	NOUN
ajfa-1067	121	14	to	to	PART
ajfa-1067	121	15	engage	engage	VERB
ajfa-1067	121	16	in	in	ADP
ajfa-1067	121	17	ifr	ifr	PROPN
ajfa-1067	121	18	,	,	PUNCT
ajfa-1067	121	19	it	it	PRON
ajfa-1067	121	20	seems	seem	VERB
ajfa-1067	121	21	proper	proper	ADJ
ajfa-1067	121	22	to	to	PART
ajfa-1067	121	23	study	study	VERB
ajfa-1067	121	24	only	only	ADV
ajfa-1067	121	25	companies	company	NOUN
ajfa-1067	121	26	that	that	PRON
ajfa-1067	121	27	are	be	AUX
ajfa-1067	121	28	practising	practise	VERB
ajfa-1067	121	29	it	it	PRON
ajfa-1067	121	30	.	.	PUNCT
ajfa-1067	122	1	reviewing	review	VERB
ajfa-1067	122	2	their	their	PRON
ajfa-1067	122	3	company	company	NOUN
ajfa-1067	122	4	homepage	homepage	NOUN
ajfa-1067	122	5	assesses	assess	VERB
ajfa-1067	122	6	this	this	DET
ajfa-1067	122	7	practice	practice	NOUN
ajfa-1067	122	8	.	.	PUNCT
ajfa-1067	123	1	to	to	PART
ajfa-1067	123	2	meet	meet	VERB
ajfa-1067	123	3	the	the	DET
ajfa-1067	123	4	intensity	intensity	NOUN
ajfa-1067	123	5	criteria	criterion	NOUN
ajfa-1067	123	6	stated	state	VERB
ajfa-1067	123	7	by	by	ADP
ajfa-1067	123	8	patton	patton	PROPN
ajfa-1067	123	9	(	(	PUNCT
ajfa-1067	123	10	2002	2002	NUM
ajfa-1067	123	11	)	)	PUNCT
ajfa-1067	123	12	,	,	PUNCT
ajfa-1067	123	13	this	this	DET
ajfa-1067	123	14	study	study	NOUN
ajfa-1067	123	15	finds	find	VERB
ajfa-1067	123	16	the	the	DET
ajfa-1067	123	17	potential	potential	ADJ
ajfa-1067	123	18	sampling	sample	VERB
ajfa-1067	123	19	through	through	ADP
ajfa-1067	123	20	the	the	DET
ajfa-1067	123	21	list	list	NOUN
ajfa-1067	123	22	of	of	ADP
ajfa-1067	123	23	companies	company	NOUN
ajfa-1067	123	24	that	that	PRON
ajfa-1067	123	25	ranked	rank	VERB
ajfa-1067	123	26	the	the	DET
ajfa-1067	123	27	highest	high	ADJ
ajfa-1067	123	28	score	score	NOUN
ajfa-1067	123	29	under	under	ADP
ajfa-1067	123	30	the	the	DET
ajfa-1067	123	31	corporate	corporate	ADJ
ajfa-1067	123	32	governance	governance	NOUN
ajfa-1067	123	33	survey	survey	NOUN
ajfa-1067	123	34	2008	2008	NUM
ajfa-1067	123	35	,	,	PUNCT
ajfa-1067	123	36	by	by	ADP
ajfa-1067	123	37	their	their	PRON
ajfa-1067	123	38	compliance	compliance	NOUN
ajfa-1067	123	39	with	with	ADP
ajfa-1067	123	40	the	the	DET
ajfa-1067	123	41	corporate	corporate	ADJ
ajfa-1067	123	42	disclosure	disclosure	NOUN
ajfa-1067	123	43	and	and	CCONJ
ajfa-1067	123	44	governance	governance	NOUN
ajfa-1067	123	45	.	.	PUNCT
ajfa-1067	124	1	one	one	NUM
ajfa-1067	124	2	of	of	ADP
ajfa-1067	124	3	the	the	DET
ajfa-1067	124	4	key	key	ADJ
ajfa-1067	124	5	areas	area	NOUN
ajfa-1067	124	6	covered	cover	VERB
ajfa-1067	124	7	is	be	AUX
ajfa-1067	124	8	shareholders	shareholder	NOUN
ajfa-1067	124	9	and	and	CCONJ
ajfa-1067	124	10	investor	investor	NOUN
ajfa-1067	124	11	relations	relation	NOUN
ajfa-1067	124	12	,	,	PUNCT
ajfa-1067	124	13	which	which	PRON
ajfa-1067	124	14	emphasised	emphasise	VERB
ajfa-1067	124	15	improving	improve	VERB
ajfa-1067	124	16	the	the	DET
ajfa-1067	124	17	accessibility	accessibility	NOUN
ajfa-1067	124	18	and	and	CCONJ
ajfa-1067	124	19	transparency	transparency	NOUN
ajfa-1067	124	20	of	of	ADP
ajfa-1067	124	21	financial	financial	ADJ
ajfa-1067	124	22	disclosures	disclosure	NOUN
ajfa-1067	124	23	to	to	ADP
ajfa-1067	124	24	investors	investor	NOUN
ajfa-1067	124	25	.	.	PUNCT
ajfa-1067	125	1	the	the	DET
ajfa-1067	125	2	second	second	ADJ
ajfa-1067	125	3	strategy	strategy	NOUN
ajfa-1067	125	4	adopted	adopt	VERB
ajfa-1067	125	5	is	be	AUX
ajfa-1067	125	6	to	to	PART
ajfa-1067	125	7	use	use	VERB
ajfa-1067	125	8	the	the	DET
ajfa-1067	125	9	maximum	maximum	ADJ
ajfa-1067	125	10	variation	variation	NOUN
ajfa-1067	125	11	sampling	sampling	NOUN
ajfa-1067	125	12	(	(	PUNCT
ajfa-1067	125	13	patton	patton	PROPN
ajfa-1067	125	14	,	,	PUNCT
ajfa-1067	125	15	2002	2002	NUM
ajfa-1067	125	16	)	)	PUNCT
ajfa-1067	125	17	.	.	PUNCT
ajfa-1067	126	1	this	this	PRON
ajfa-1067	126	2	aims	aim	VERB
ajfa-1067	126	3	at	at	ADP
ajfa-1067	126	4	describing	describe	VERB
ajfa-1067	126	5	and	and	CCONJ
ajfa-1067	126	6	capturing	capture	VERB
ajfa-1067	126	7	the	the	DET
ajfa-1067	126	8	main	main	ADJ
ajfa-1067	126	9	principles	principle	NOUN
ajfa-1067	126	10	,	,	PUNCT
ajfa-1067	126	11	outcomes	outcome	NOUN
ajfa-1067	126	12	or	or	CCONJ
ajfa-1067	126	13	themes	theme	NOUN
ajfa-1067	126	14	that	that	PRON
ajfa-1067	126	15	affect	affect	VERB
ajfa-1067	126	16	most	most	ADJ
ajfa-1067	126	17	variation	variation	NOUN
ajfa-1067	126	18	in	in	ADP
ajfa-1067	126	19	participants	participant	NOUN
ajfa-1067	126	20	(	(	PUNCT
ajfa-1067	126	21	patton	patton	PROPN
ajfa-1067	126	22	,	,	PUNCT
ajfa-1067	126	23	2002	2002	NUM
ajfa-1067	126	24	)	)	PUNCT
ajfa-1067	126	25	.	.	PUNCT
ajfa-1067	127	1	the	the	DET
ajfa-1067	127	2	objective	objective	NOUN
ajfa-1067	127	3	in	in	ADP
ajfa-1067	127	4	this	this	DET
ajfa-1067	127	5	study	study	NOUN
ajfa-1067	127	6	is	be	AUX
ajfa-1067	127	7	to	to	PART
ajfa-1067	127	8	explain	explain	VERB
ajfa-1067	127	9	ifr	ifr	PROPN
ajfa-1067	127	10	phenomenon	phenomenon	NOUN
ajfa-1067	127	11	in	in	ADP
ajfa-1067	127	12	malaysia	malaysia	PROPN
ajfa-1067	127	13	without	without	ADP
ajfa-1067	127	14	any	any	DET
ajfa-1067	127	15	limit	limit	NOUN
ajfa-1067	127	16	on	on	ADP
ajfa-1067	127	17	the	the	DET
ajfa-1067	127	18	industry	industry	NOUN
ajfa-1067	127	19	type	type	NOUN
ajfa-1067	127	20	.	.	PUNCT
ajfa-1067	128	1	in	in	ADP
ajfa-1067	128	2	the	the	DET
ajfa-1067	128	3	prior	prior	ADJ
ajfa-1067	128	4	studies	study	NOUN
ajfa-1067	128	5	,	,	PUNCT
ajfa-1067	128	6	the	the	DET
ajfa-1067	128	7	industry	industry	NOUN
ajfa-1067	128	8	type	type	NOUN
ajfa-1067	128	9	is	be	AUX
ajfa-1067	128	10	considered	consider	VERB
ajfa-1067	128	11	to	to	PART
ajfa-1067	128	12	be	be	AUX
ajfa-1067	128	13	significant	significant	ADJ
ajfa-1067	128	14	in	in	ADP
ajfa-1067	128	15	influencing	influence	VERB
ajfa-1067	128	16	ifr	ifr	PROPN
ajfa-1067	128	17	.	.	PUNCT
ajfa-1067	129	1	this	this	DET
ajfa-1067	129	2	study	study	NOUN
ajfa-1067	129	3	tries	try	VERB
ajfa-1067	129	4	to	to	PART
ajfa-1067	129	5	see	see	VERB
ajfa-1067	129	6	the	the	DET
ajfa-1067	129	7	various	various	ADJ
ajfa-1067	129	8	responses	response	NOUN
ajfa-1067	129	9	across	across	ADP
ajfa-1067	129	10	the	the	DET
ajfa-1067	129	11	various	various	ADJ
ajfa-1067	129	12	industries	industry	NOUN
ajfa-1067	129	13	for	for	ADP
ajfa-1067	129	14	malaysia	malaysia	PROPN
ajfa-1067	129	15	.	.	PROPN
ajfa-1067	130	1	3.2	3.2	NUM
ajfa-1067	130	2	data	datum	NOUN
ajfa-1067	130	3	collection	collection	NOUN
ajfa-1067	130	4	the	the	DET
ajfa-1067	130	5	researchers	researcher	NOUN
ajfa-1067	130	6	used	use	VERB
ajfa-1067	130	7	search	search	NOUN
ajfa-1067	130	8	engines	engine	NOUN
ajfa-1067	130	9	,	,	PUNCT
ajfa-1067	130	10	e.g.	e.g.	ADV
ajfa-1067	130	11	yahoo	yahoo	NOUN
ajfa-1067	130	12	and	and	CCONJ
ajfa-1067	130	13	google	google	PROPN
ajfa-1067	130	14	to	to	PART
ajfa-1067	130	15	find	find	VERB
ajfa-1067	130	16	web	web	NOUN
ajfa-1067	130	17	pages	page	NOUN
ajfa-1067	130	18	of	of	ADP
ajfa-1067	130	19	the	the	DET
ajfa-1067	130	20	top	top	ADJ
ajfa-1067	130	21	120	120	NUM
ajfa-1067	130	22	sample	sample	NOUN
ajfa-1067	130	23	companies	company	NOUN
ajfa-1067	130	24	that	that	PRON
ajfa-1067	130	25	ranked	rank	VERB
ajfa-1067	130	26	the	the	DET
ajfa-1067	130	27	highest	high	ADJ
ajfa-1067	130	28	score	score	NOUN
ajfa-1067	130	29	under	under	ADP
ajfa-1067	130	30	the	the	DET
ajfa-1067	130	31	corporate	corporate	ADJ
ajfa-1067	130	32	governance	governance	NOUN
ajfa-1067	130	33	survey	survey	NOUN
ajfa-1067	130	34	2008	2008	NUM
ajfa-1067	130	35	,	,	PUNCT
ajfa-1067	130	36	of	of	ADP
ajfa-1067	130	37	which	which	PRON
ajfa-1067	130	38	only	only	ADV
ajfa-1067	130	39	17	17	NUM
ajfa-1067	130	40	companies	company	NOUN
ajfa-1067	130	41	included	include	VERB
ajfa-1067	130	42	the	the	DET
ajfa-1067	130	43	investor	investor	NOUN
ajfa-1067	130	44	relations	relation	NOUN
ajfa-1067	130	45	contact	contact	NOUN
ajfa-1067	130	46	on	on	ADP
ajfa-1067	130	47	the	the	DET
ajfa-1067	130	48	internet	internet	NOUN
ajfa-1067	130	49	.	.	PUNCT
ajfa-1067	131	1	reviews	review	NOUN
ajfa-1067	131	2	of	of	ADP
ajfa-1067	131	3	the	the	DET
ajfa-1067	131	4	potential	potential	ADJ
ajfa-1067	131	5	respondents	respondent	NOUN
ajfa-1067	131	6	were	be	AUX
ajfa-1067	131	7	conducted	conduct	VERB
ajfa-1067	131	8	prior	prior	ADV
ajfa-1067	131	9	to	to	PART
ajfa-1067	131	10	select	select	VERB
ajfa-1067	131	11	the	the	DET
ajfa-1067	131	12	particular	particular	ADJ
ajfa-1067	131	13	respondents	respondent	NOUN
ajfa-1067	131	14	.	.	PUNCT
ajfa-1067	132	1	then	then	ADV
ajfa-1067	132	2	,	,	PUNCT
ajfa-1067	132	3	the	the	DET
ajfa-1067	132	4	researchers	researcher	NOUN
ajfa-1067	132	5	made	make	VERB
ajfa-1067	132	6	a	a	DET
ajfa-1067	132	7	telephone	telephone	NOUN
ajfa-1067	132	8	call	call	NOUN
ajfa-1067	132	9	to	to	PART
ajfa-1067	132	10	arrange	arrange	VERB
ajfa-1067	132	11	an	an	DET
ajfa-1067	132	12	appointment	appointment	NOUN
ajfa-1067	132	13	with	with	ADP
ajfa-1067	132	14	these	these	DET
ajfa-1067	132	15	investor	investor	NOUN
ajfa-1067	132	16	relations	relation	NOUN
ajfa-1067	132	17	’	'	PUNCT
ajfa-1067	132	18	personnel	personnel	NOUN
ajfa-1067	132	19	.	.	PUNCT
ajfa-1067	133	1	they	they	PRON
ajfa-1067	133	2	confirmed	confirm	VERB
ajfa-1067	133	3	the	the	DET
ajfa-1067	133	4	appointment	appointment	NOUN
ajfa-1067	133	5	after	after	ADP
ajfa-1067	133	6	a	a	DET
ajfa-1067	133	7	few	few	ADJ
ajfa-1067	133	8	follow	follow	NOUN
ajfa-1067	133	9	up	up	ADP
ajfa-1067	133	10	calls	call	NOUN
ajfa-1067	133	11	;	;	PUNCT
ajfa-1067	133	12	finally	finally	ADV
ajfa-1067	133	13	,	,	PUNCT
ajfa-1067	133	14	the	the	DET
ajfa-1067	133	15	researchers	researcher	NOUN
ajfa-1067	133	16	interviewed	interview	VERB
ajfa-1067	133	17	senior	senior	ADJ
ajfa-1067	133	18	managers	manager	NOUN
ajfa-1067	133	19	from	from	ADP
ajfa-1067	133	20	ten	ten	NUM
ajfa-1067	133	21	companies	company	NOUN
ajfa-1067	133	22	.	.	PUNCT
ajfa-1067	134	1	appendix	appendix	NOUN
ajfa-1067	134	2	2	2	NUM
ajfa-1067	134	3	lists	list	VERB
ajfa-1067	134	4	the	the	DET
ajfa-1067	134	5	details	detail	NOUN
ajfa-1067	134	6	of	of	ADP
ajfa-1067	134	7	the	the	DET
ajfa-1067	134	8	companies	company	NOUN
ajfa-1067	134	9	and	and	CCONJ
ajfa-1067	134	10	the	the	DET
ajfa-1067	134	11	persons	person	NOUN
ajfa-1067	134	12	interviewed	interview	VERB
ajfa-1067	134	13	.	.	PUNCT
ajfa-1067	135	1	in	in	ADP
ajfa-1067	135	2	addition	addition	NOUN
ajfa-1067	135	3	,	,	PUNCT
ajfa-1067	135	4	company	company	NOUN
ajfa-1067	135	5	backgrounds	background	NOUN
ajfa-1067	135	6	by	by	ADP
ajfa-1067	135	7	their	their	PRON
ajfa-1067	135	8	internet	internet	NOUN
ajfa-1067	135	9	reporting	reporting	NOUN
ajfa-1067	135	10	were	be	AUX
ajfa-1067	135	11	investigated	investigate	VERB
ajfa-1067	135	12	.	.	PUNCT
ajfa-1067	136	1	the	the	DET
ajfa-1067	136	2	information	information	NOUN
ajfa-1067	136	3	served	serve	VERB
ajfa-1067	136	4	to	to	PART
ajfa-1067	136	5	confirm	confirm	VERB
ajfa-1067	136	6	the	the	DET
ajfa-1067	136	7	reliability	reliability	NOUN
ajfa-1067	136	8	of	of	ADP
ajfa-1067	136	9	the	the	DET
ajfa-1067	136	10	interview	interview	NOUN
ajfa-1067	136	11	responses	response	NOUN
ajfa-1067	136	12	and	and	CCONJ
ajfa-1067	136	13	allowed	allow	VERB
ajfa-1067	136	14	more	more	ADV
ajfa-1067	136	15	direct	direct	ADJ
ajfa-1067	136	16	and	and	CCONJ
ajfa-1067	136	17	detailed	detailed	ADJ
ajfa-1067	136	18	probing	probing	NOUN
ajfa-1067	136	19	in	in	ADP
ajfa-1067	136	20	the	the	DET
ajfa-1067	136	21	interviews	interview	NOUN
ajfa-1067	136	22	.	.	PUNCT
ajfa-1067	137	1	the	the	DET
ajfa-1067	137	2	researchers	researcher	NOUN
ajfa-1067	137	3	used	use	VERB
ajfa-1067	137	4	a	a	DET
ajfa-1067	137	5	standardised	standardised	ADJ
ajfa-1067	137	6	set	set	NOUN
ajfa-1067	137	7	of	of	ADP
ajfa-1067	137	8	questions	question	NOUN
ajfa-1067	137	9	to	to	PART
ajfa-1067	137	10	interview	interview	VERB
ajfa-1067	137	11	the	the	DET
ajfa-1067	137	12	respondents	respondent	NOUN
ajfa-1067	137	13	.	.	PUNCT
ajfa-1067	138	1	these	these	DET
ajfa-1067	138	2	asian	asian	ADJ
ajfa-1067	138	3	journal	journal	NOUN
ajfa-1067	138	4	of	of	ADP
ajfa-1067	138	5	finance	finance	PROPN
ajfa-1067	138	6	&	&	CCONJ
ajfa-1067	138	7	accounting	accounting	PROPN
ajfa-1067	138	8	issn	issn	PROPN
ajfa-1067	138	9	1946	1946	NUM
ajfa-1067	138	10	-	-	PUNCT
ajfa-1067	138	11	052x	052x	NOUN
ajfa-1067	138	12	2011	2011	NUM
ajfa-1067	138	13	,	,	PUNCT
ajfa-1067	138	14	vol	vol	NOUN
ajfa-1067	138	15	.	.	PROPN
ajfa-1067	139	1	3	3	NUM
ajfa-1067	139	2	,	,	PUNCT
ajfa-1067	139	3	no	no	INTJ
ajfa-1067	139	4	.	.	NOUN
ajfa-1067	139	5	1	1	NUM
ajfa-1067	139	6	:	:	PUNCT
ajfa-1067	139	7	e9	e9	NOUN
ajfa-1067	139	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	139	9	144	144	NUM
ajfa-1067	139	10	questions	question	NOUN
ajfa-1067	139	11	served	serve	VERB
ajfa-1067	139	12	in	in	ADP
ajfa-1067	139	13	extracting	extract	VERB
ajfa-1067	139	14	the	the	DET
ajfa-1067	139	15	required	require	VERB
ajfa-1067	139	16	information	information	NOUN
ajfa-1067	139	17	from	from	ADP
ajfa-1067	139	18	them	they	PRON
ajfa-1067	139	19	.	.	PUNCT
ajfa-1067	140	1	the	the	DET
ajfa-1067	140	2	purpose	purpose	NOUN
ajfa-1067	140	3	of	of	ADP
ajfa-1067	140	4	using	use	VERB
ajfa-1067	140	5	open	open	ADV
ajfa-1067	140	6	-	-	PUNCT
ajfa-1067	140	7	ended	end	VERB
ajfa-1067	140	8	questions	question	NOUN
ajfa-1067	140	9	is	be	AUX
ajfa-1067	140	10	to	to	PART
ajfa-1067	140	11	invite	invite	VERB
ajfa-1067	140	12	participation	participation	NOUN
ajfa-1067	140	13	from	from	ADP
ajfa-1067	140	14	the	the	DET
ajfa-1067	140	15	respondents	respondent	NOUN
ajfa-1067	140	16	during	during	ADP
ajfa-1067	140	17	the	the	DET
ajfa-1067	140	18	conversation	conversation	NOUN
ajfa-1067	140	19	(	(	PUNCT
ajfa-1067	140	20	cooper	cooper	NOUN
ajfa-1067	140	21	and	and	CCONJ
ajfa-1067	140	22	schindler	schindler	NOUN
ajfa-1067	140	23	,	,	PUNCT
ajfa-1067	140	24	2006	2006	NUM
ajfa-1067	140	25	;	;	PUNCT
ajfa-1067	140	26	saunders	saunder	NOUN
ajfa-1067	140	27	et	et	PROPN
ajfa-1067	140	28	al	al	PROPN
ajfa-1067	140	29	.	.	PROPN
ajfa-1067	140	30	,	,	PUNCT
ajfa-1067	140	31	2009	2009	NUM
ajfa-1067	140	32	)	)	PUNCT
ajfa-1067	140	33	.	.	PUNCT
ajfa-1067	141	1	since	since	SCONJ
ajfa-1067	141	2	,	,	PUNCT
ajfa-1067	141	3	all	all	DET
ajfa-1067	141	4	the	the	DET
ajfa-1067	141	5	respondents	respondent	NOUN
ajfa-1067	141	6	are	be	AUX
ajfa-1067	141	7	high	high	ADV
ajfa-1067	141	8	-	-	PUNCT
ajfa-1067	141	9	ranking	rank	VERB
ajfa-1067	141	10	personnel	personnel	NOUN
ajfa-1067	141	11	with	with	ADP
ajfa-1067	141	12	a	a	DET
ajfa-1067	141	13	busy	busy	ADJ
ajfa-1067	141	14	schedule	schedule	NOUN
ajfa-1067	141	15	,	,	PUNCT
ajfa-1067	141	16	time	time	NOUN
ajfa-1067	141	17	management	management	NOUN
ajfa-1067	141	18	is	be	AUX
ajfa-1067	141	19	important	important	ADJ
ajfa-1067	141	20	.	.	PUNCT
ajfa-1067	142	1	only	only	ADV
ajfa-1067	142	2	respondents	respondent	NOUN
ajfa-1067	142	3	who	who	PRON
ajfa-1067	142	4	were	be	AUX
ajfa-1067	142	5	seen	see	VERB
ajfa-1067	142	6	to	to	PART
ajfa-1067	142	7	be	be	AUX
ajfa-1067	142	8	more	more	ADV
ajfa-1067	142	9	receptive	receptive	ADJ
ajfa-1067	142	10	were	be	AUX
ajfa-1067	142	11	probed	probe	VERB
ajfa-1067	142	12	to	to	PART
ajfa-1067	142	13	get	get	VERB
ajfa-1067	142	14	more	more	ADJ
ajfa-1067	142	15	in	in	ADP
ajfa-1067	142	16	-	-	PUNCT
ajfa-1067	142	17	depth	depth	NOUN
ajfa-1067	142	18	responses	response	NOUN
ajfa-1067	142	19	.	.	PUNCT
ajfa-1067	143	1	if	if	SCONJ
ajfa-1067	143	2	time	time	NOUN
ajfa-1067	143	3	permitted	permit	VERB
ajfa-1067	143	4	respondents	respondent	NOUN
ajfa-1067	143	5	were	be	AUX
ajfa-1067	143	6	asked	ask	VERB
ajfa-1067	143	7	concerning	concern	VERB
ajfa-1067	143	8	the	the	DET
ajfa-1067	143	9	aspects	aspect	NOUN
ajfa-1067	143	10	of	of	ADP
ajfa-1067	143	11	the	the	DET
ajfa-1067	143	12	emerging	emerge	VERB
ajfa-1067	143	13	theory	theory	NOUN
ajfa-1067	143	14	.	.	PUNCT
ajfa-1067	144	1	every	every	DET
ajfa-1067	144	2	respondent	respondent	NOUN
ajfa-1067	144	3	was	be	AUX
ajfa-1067	144	4	asked	ask	VERB
ajfa-1067	144	5	the	the	DET
ajfa-1067	144	6	same	same	ADJ
ajfa-1067	144	7	questions	question	NOUN
ajfa-1067	144	8	.	.	PUNCT
ajfa-1067	145	1	some	some	DET
ajfa-1067	145	2	respondents	respondent	NOUN
ajfa-1067	145	3	were	be	AUX
ajfa-1067	145	4	asked	ask	VERB
ajfa-1067	145	5	further	further	ADJ
ajfa-1067	145	6	questions	question	NOUN
ajfa-1067	145	7	to	to	PART
ajfa-1067	145	8	gain	gain	VERB
ajfa-1067	145	9	more	more	ADJ
ajfa-1067	145	10	information	information	NOUN
ajfa-1067	145	11	.	.	PUNCT
ajfa-1067	146	1	appendix	appendix	NOUN
ajfa-1067	146	2	1	1	NUM
ajfa-1067	146	3	sets	set	NOUN
ajfa-1067	146	4	out	out	ADP
ajfa-1067	146	5	the	the	DET
ajfa-1067	146	6	list	list	NOUN
ajfa-1067	146	7	of	of	ADP
ajfa-1067	146	8	questions	question	NOUN
ajfa-1067	146	9	asked	ask	VERB
ajfa-1067	146	10	during	during	ADP
ajfa-1067	146	11	the	the	DET
ajfa-1067	146	12	interview	interview	NOUN
ajfa-1067	146	13	sessions	session	NOUN
ajfa-1067	146	14	.	.	PUNCT
ajfa-1067	147	1	the	the	DET
ajfa-1067	147	2	researchers	researcher	NOUN
ajfa-1067	147	3	emailed	email	VERB
ajfa-1067	147	4	a	a	DET
ajfa-1067	147	5	letter	letter	NOUN
ajfa-1067	147	6	with	with	ADP
ajfa-1067	147	7	a	a	DET
ajfa-1067	147	8	set	set	NOUN
ajfa-1067	147	9	of	of	ADP
ajfa-1067	147	10	questionnaires	questionnaire	NOUN
ajfa-1067	147	11	with	with	ADP
ajfa-1067	147	12	a	a	DET
ajfa-1067	147	13	standard	standard	ADJ
ajfa-1067	147	14	definition	definition	NOUN
ajfa-1067	147	15	of	of	ADP
ajfa-1067	147	16	internet	internet	NOUN
ajfa-1067	147	17	reporting	reporting	NOUN
ajfa-1067	147	18	to	to	ADP
ajfa-1067	147	19	the	the	DET
ajfa-1067	147	20	interviewees	interviewee	NOUN
ajfa-1067	147	21	.	.	PUNCT
ajfa-1067	148	1	during	during	ADP
ajfa-1067	148	2	the	the	DET
ajfa-1067	148	3	interview	interview	NOUN
ajfa-1067	148	4	,	,	PUNCT
ajfa-1067	148	5	the	the	DET
ajfa-1067	148	6	researchers	researcher	NOUN
ajfa-1067	148	7	briefly	briefly	ADV
ajfa-1067	148	8	explained	explain	VERB
ajfa-1067	148	9	the	the	DET
ajfa-1067	148	10	definition	definition	NOUN
ajfa-1067	148	11	and	and	CCONJ
ajfa-1067	148	12	the	the	DET
ajfa-1067	148	13	concept	concept	NOUN
ajfa-1067	148	14	of	of	ADP
ajfa-1067	148	15	internet	internet	NOUN
ajfa-1067	148	16	reporting	reporting	NOUN
ajfa-1067	148	17	to	to	ADP
ajfa-1067	148	18	all	all	DET
ajfa-1067	148	19	the	the	DET
ajfa-1067	148	20	respondents	respondent	NOUN
ajfa-1067	148	21	,	,	PUNCT
ajfa-1067	148	22	as	as	SCONJ
ajfa-1067	148	23	some	some	PRON
ajfa-1067	148	24	of	of	ADP
ajfa-1067	148	25	them	they	PRON
ajfa-1067	148	26	did	do	AUX
ajfa-1067	148	27	not	not	PART
ajfa-1067	148	28	read	read	VERB
ajfa-1067	148	29	the	the	DET
ajfa-1067	148	30	letter	letter	NOUN
ajfa-1067	148	31	emailed	email	VERB
ajfa-1067	148	32	to	to	ADP
ajfa-1067	148	33	them	they	PRON
ajfa-1067	148	34	earlier	early	ADV
ajfa-1067	148	35	thoroughly	thoroughly	ADV
ajfa-1067	148	36	.	.	PUNCT
ajfa-1067	149	1	the	the	DET
ajfa-1067	149	2	main	main	ADJ
ajfa-1067	149	3	purpose	purpose	NOUN
ajfa-1067	149	4	of	of	ADP
ajfa-1067	149	5	the	the	DET
ajfa-1067	149	6	interview	interview	NOUN
ajfa-1067	149	7	was	be	AUX
ajfa-1067	149	8	to	to	PART
ajfa-1067	149	9	identify	identify	VERB
ajfa-1067	149	10	what	what	PRON
ajfa-1067	149	11	motivates	motivate	VERB
ajfa-1067	149	12	them	they	PRON
ajfa-1067	149	13	to	to	PART
ajfa-1067	149	14	disclose	disclose	VERB
ajfa-1067	149	15	financial	financial	ADJ
ajfa-1067	149	16	information	information	NOUN
ajfa-1067	149	17	by	by	ADP
ajfa-1067	149	18	the	the	DET
ajfa-1067	149	19	internet	internet	NOUN
ajfa-1067	149	20	.	.	PUNCT
ajfa-1067	150	1	the	the	DET
ajfa-1067	150	2	researchers	researcher	NOUN
ajfa-1067	150	3	began	begin	VERB
ajfa-1067	150	4	by	by	ADP
ajfa-1067	150	5	asking	ask	VERB
ajfa-1067	150	6	the	the	DET
ajfa-1067	150	7	respondent	respondent	NOUN
ajfa-1067	150	8	’s	’s	PART
ajfa-1067	150	9	opinion	opinion	NOUN
ajfa-1067	150	10	before	before	ADP
ajfa-1067	150	11	going	go	VERB
ajfa-1067	150	12	to	to	ADP
ajfa-1067	150	13	the	the	DET
ajfa-1067	150	14	main	main	ADJ
ajfa-1067	150	15	questions	question	NOUN
ajfa-1067	150	16	.	.	PUNCT
ajfa-1067	151	1	then	then	ADV
ajfa-1067	151	2	,	,	PUNCT
ajfa-1067	151	3	by	by	ADP
ajfa-1067	151	4	asking	ask	VERB
ajfa-1067	151	5	a	a	DET
ajfa-1067	151	6	question	question	NOUN
ajfa-1067	151	7	that	that	PRON
ajfa-1067	151	8	is	be	AUX
ajfa-1067	151	9	broad	broad	ADJ
ajfa-1067	151	10	in	in	ADP
ajfa-1067	151	11	nature	nature	NOUN
ajfa-1067	151	12	,	,	PUNCT
ajfa-1067	151	13	the	the	DET
ajfa-1067	151	14	researchers	researcher	NOUN
ajfa-1067	151	15	can	can	AUX
ajfa-1067	151	16	identify	identify	VERB
ajfa-1067	151	17	their	their	PRON
ajfa-1067	151	18	real	real	ADJ
ajfa-1067	151	19	motivation	motivation	NOUN
ajfa-1067	151	20	.	.	PUNCT
ajfa-1067	152	1	the	the	DET
ajfa-1067	152	2	main	main	ADJ
ajfa-1067	152	3	objective	objective	NOUN
ajfa-1067	152	4	is	be	AUX
ajfa-1067	152	5	to	to	PART
ajfa-1067	152	6	gain	gain	VERB
ajfa-1067	152	7	the	the	DET
ajfa-1067	152	8	information	information	NOUN
ajfa-1067	152	9	about	about	ADP
ajfa-1067	152	10	their	their	PRON
ajfa-1067	152	11	opinion	opinion	NOUN
ajfa-1067	152	12	and	and	CCONJ
ajfa-1067	152	13	experience	experience	NOUN
ajfa-1067	152	14	,	,	PUNCT
ajfa-1067	152	15	followed	follow	VERB
ajfa-1067	152	16	by	by	ADP
ajfa-1067	152	17	more	more	ADJ
ajfa-1067	152	18	specific	specific	ADJ
ajfa-1067	152	19	questions	question	NOUN
ajfa-1067	152	20	.	.	PUNCT
ajfa-1067	153	1	english	english	PROPN
ajfa-1067	153	2	was	be	AUX
ajfa-1067	153	3	the	the	DET
ajfa-1067	153	4	main	main	ADJ
ajfa-1067	153	5	language	language	NOUN
ajfa-1067	153	6	used	use	VERB
ajfa-1067	153	7	during	during	ADP
ajfa-1067	153	8	the	the	DET
ajfa-1067	153	9	interview	interview	NOUN
ajfa-1067	153	10	.	.	PUNCT
ajfa-1067	154	1	the	the	DET
ajfa-1067	154	2	researchers	researcher	NOUN
ajfa-1067	154	3	taped	tape	VERB
ajfa-1067	154	4	the	the	DET
ajfa-1067	154	5	conversation	conversation	NOUN
ajfa-1067	154	6	with	with	ADP
ajfa-1067	154	7	respondents	respondent	NOUN
ajfa-1067	154	8	and	and	CCONJ
ajfa-1067	154	9	transcribed	transcribe	VERB
ajfa-1067	154	10	literally	literally	ADV
ajfa-1067	154	11	to	to	PART
ajfa-1067	154	12	help	help	VERB
ajfa-1067	154	13	data	datum	NOUN
ajfa-1067	154	14	analysis	analysis	NOUN
ajfa-1067	154	15	.	.	PUNCT
ajfa-1067	155	1	the	the	DET
ajfa-1067	155	2	researchers	researcher	NOUN
ajfa-1067	155	3	took	take	VERB
ajfa-1067	155	4	note	note	NOUN
ajfa-1067	155	5	of	of	ADP
ajfa-1067	155	6	the	the	DET
ajfa-1067	155	7	important	important	ADJ
ajfa-1067	155	8	points	point	NOUN
ajfa-1067	155	9	highlighted	highlight	VERB
ajfa-1067	155	10	by	by	ADP
ajfa-1067	155	11	the	the	DET
ajfa-1067	155	12	respondents	respondent	NOUN
ajfa-1067	155	13	during	during	ADP
ajfa-1067	155	14	the	the	DET
ajfa-1067	155	15	interview	interview	NOUN
ajfa-1067	155	16	.	.	PUNCT
ajfa-1067	156	1	the	the	DET
ajfa-1067	156	2	overall	overall	ADJ
ajfa-1067	156	3	duration	duration	NOUN
ajfa-1067	156	4	of	of	ADP
ajfa-1067	156	5	the	the	DET
ajfa-1067	156	6	interviews	interview	NOUN
ajfa-1067	156	7	ranged	range	VERB
ajfa-1067	156	8	between	between	ADP
ajfa-1067	156	9	30	30	NUM
ajfa-1067	156	10	and	and	CCONJ
ajfa-1067	156	11	60	60	NUM
ajfa-1067	156	12	minutes	minute	NOUN
ajfa-1067	156	13	.	.	PUNCT
ajfa-1067	157	1	the	the	DET
ajfa-1067	157	2	researchers	researcher	NOUN
ajfa-1067	157	3	interviewed	interview	VERB
ajfa-1067	157	4	all	all	DET
ajfa-1067	157	5	respondents	respondent	NOUN
ajfa-1067	157	6	during	during	ADP
ajfa-1067	157	7	may	may	PROPN
ajfa-1067	157	8	2009	2009	NUM
ajfa-1067	157	9	to	to	ADP
ajfa-1067	157	10	august	august	PROPN
ajfa-1067	157	11	2009	2009	NUM
ajfa-1067	157	12	.	.	PUNCT
ajfa-1067	158	1	3.3	3.3	NUM
ajfa-1067	158	2	data	datum	NOUN
ajfa-1067	158	3	analysis	analysis	NOUN
ajfa-1067	158	4	techniques	technique	NOUN
ajfa-1067	158	5	the	the	DET
ajfa-1067	158	6	data	data	NOUN
ajfa-1067	158	7	transcription	transcription	NOUN
ajfa-1067	158	8	took	take	VERB
ajfa-1067	158	9	a	a	DET
ajfa-1067	158	10	long	long	ADJ
ajfa-1067	158	11	time	time	NOUN
ajfa-1067	158	12	as	as	SCONJ
ajfa-1067	158	13	the	the	DET
ajfa-1067	158	14	researchers	researcher	NOUN
ajfa-1067	158	15	listened	listen	VERB
ajfa-1067	158	16	to	to	ADP
ajfa-1067	158	17	the	the	DET
ajfa-1067	158	18	tape	tape	NOUN
ajfa-1067	158	19	several	several	ADJ
ajfa-1067	158	20	times	time	NOUN
ajfa-1067	158	21	to	to	PART
ajfa-1067	158	22	transcribe	transcribe	VERB
ajfa-1067	158	23	all	all	DET
ajfa-1067	158	24	the	the	DET
ajfa-1067	158	25	conversations	conversation	NOUN
ajfa-1067	158	26	properly	properly	ADV
ajfa-1067	158	27	.	.	PUNCT
ajfa-1067	159	1	while	while	SCONJ
ajfa-1067	159	2	listening	listen	VERB
ajfa-1067	159	3	to	to	ADP
ajfa-1067	159	4	the	the	DET
ajfa-1067	159	5	tape	tape	NOUN
ajfa-1067	159	6	,	,	PUNCT
ajfa-1067	159	7	the	the	DET
ajfa-1067	159	8	researchers	researcher	NOUN
ajfa-1067	159	9	noted	note	VERB
ajfa-1067	159	10	emerging	emerge	VERB
ajfa-1067	159	11	or	or	CCONJ
ajfa-1067	159	12	interesting	interesting	ADJ
ajfa-1067	159	13	points	point	NOUN
ajfa-1067	159	14	.	.	PUNCT
ajfa-1067	160	1	this	this	DET
ajfa-1067	160	2	initial	initial	ADJ
ajfa-1067	160	3	process	process	NOUN
ajfa-1067	160	4	helped	help	VERB
ajfa-1067	160	5	the	the	DET
ajfa-1067	160	6	researchers	researcher	NOUN
ajfa-1067	160	7	to	to	PART
ajfa-1067	160	8	be	be	AUX
ajfa-1067	160	9	more	more	ADV
ajfa-1067	160	10	prepared	prepared	ADJ
ajfa-1067	160	11	to	to	PART
ajfa-1067	160	12	investigate	investigate	VERB
ajfa-1067	160	13	the	the	DET
ajfa-1067	160	14	subsequent	subsequent	ADJ
ajfa-1067	160	15	respondents	respondent	NOUN
ajfa-1067	160	16	.	.	PUNCT
ajfa-1067	161	1	the	the	DET
ajfa-1067	161	2	emerging	emerge	VERB
ajfa-1067	161	3	pattern	pattern	NOUN
ajfa-1067	161	4	was	be	AUX
ajfa-1067	161	5	evident	evident	ADJ
ajfa-1067	161	6	from	from	ADP
ajfa-1067	161	7	the	the	DET
ajfa-1067	161	8	initial	initial	ADJ
ajfa-1067	161	9	analysis	analysis	NOUN
ajfa-1067	161	10	.	.	PUNCT
ajfa-1067	162	1	the	the	DET
ajfa-1067	162	2	researchers	researcher	NOUN
ajfa-1067	162	3	began	begin	VERB
ajfa-1067	162	4	post	post	VERB
ajfa-1067	162	5	interview	interview	NOUN
ajfa-1067	162	6	analysis	analysis	NOUN
ajfa-1067	162	7	immediately	immediately	ADV
ajfa-1067	162	8	after	after	ADP
ajfa-1067	162	9	collecting	collect	VERB
ajfa-1067	162	10	data	datum	NOUN
ajfa-1067	162	11	for	for	ADP
ajfa-1067	162	12	each	each	DET
ajfa-1067	162	13	interview	interview	NOUN
ajfa-1067	162	14	.	.	PUNCT
ajfa-1067	163	1	for	for	ADP
ajfa-1067	163	2	each	each	DET
ajfa-1067	163	3	respondent	respondent	NOUN
ajfa-1067	163	4	,	,	PUNCT
ajfa-1067	163	5	the	the	DET
ajfa-1067	163	6	average	average	ADJ
ajfa-1067	163	7	total	total	ADJ
ajfa-1067	163	8	transcription	transcription	NOUN
ajfa-1067	163	9	was	be	AUX
ajfa-1067	163	10	four	four	NUM
ajfa-1067	163	11	to	to	PART
ajfa-1067	163	12	five	five	NUM
ajfa-1067	163	13	pages	page	NOUN
ajfa-1067	163	14	of	of	ADP
ajfa-1067	163	15	a4	a4	NOUN
ajfa-1067	163	16	,	,	PUNCT
ajfa-1067	163	17	single	single	ADJ
ajfa-1067	163	18	spaced	space	VERB
ajfa-1067	163	19	and	and	CCONJ
ajfa-1067	163	20	font	font	VERB
ajfa-1067	163	21	11	11	NUM
ajfa-1067	163	22	arial	arial	ADJ
ajfa-1067	163	23	characters	character	NOUN
ajfa-1067	163	24	.	.	PUNCT
ajfa-1067	164	1	the	the	DET
ajfa-1067	164	2	researchers	researcher	NOUN
ajfa-1067	164	3	read	read	VERB
ajfa-1067	164	4	each	each	DET
ajfa-1067	164	5	respondent	respondent	ADJ
ajfa-1067	164	6	transcript	transcript	NOUN
ajfa-1067	164	7	several	several	ADJ
ajfa-1067	164	8	times	time	NOUN
ajfa-1067	164	9	.	.	PUNCT
ajfa-1067	165	1	the	the	DET
ajfa-1067	165	2	reading	reading	NOUN
ajfa-1067	165	3	was	be	AUX
ajfa-1067	165	4	done	do	VERB
ajfa-1067	165	5	simultaneously	simultaneously	ADV
ajfa-1067	165	6	with	with	ADP
ajfa-1067	165	7	the	the	DET
ajfa-1067	165	8	transcription	transcription	NOUN
ajfa-1067	165	9	process	process	NOUN
ajfa-1067	165	10	to	to	PART
ajfa-1067	165	11	get	get	VERB
ajfa-1067	165	12	the	the	DET
ajfa-1067	165	13	big	big	ADJ
ajfa-1067	165	14	picture	picture	NOUN
ajfa-1067	165	15	.	.	PUNCT
ajfa-1067	166	1	the	the	DET
ajfa-1067	166	2	researchers	researcher	NOUN
ajfa-1067	166	3	identified	identify	VERB
ajfa-1067	166	4	the	the	DET
ajfa-1067	166	5	underlying	underlie	VERB
ajfa-1067	166	6	themes	theme	NOUN
ajfa-1067	166	7	based	base	VERB
ajfa-1067	166	8	on	on	ADP
ajfa-1067	166	9	the	the	DET
ajfa-1067	166	10	evidence	evidence	NOUN
ajfa-1067	166	11	collected	collect	VERB
ajfa-1067	166	12	from	from	ADP
ajfa-1067	166	13	the	the	DET
ajfa-1067	166	14	transcribed	transcribe	VERB
ajfa-1067	166	15	data	data	PROPN
ajfa-1067	166	16	.	.	PUNCT
ajfa-1067	167	1	data	datum	NOUN
ajfa-1067	167	2	reduction	reduction	NOUN
ajfa-1067	167	3	process	process	NOUN
ajfa-1067	167	4	continued	continue	VERB
ajfa-1067	167	5	by	by	ADP
ajfa-1067	167	6	making	make	VERB
ajfa-1067	167	7	summaries	summary	NOUN
ajfa-1067	167	8	of	of	ADP
ajfa-1067	167	9	the	the	DET
ajfa-1067	167	10	patterns	pattern	NOUN
ajfa-1067	167	11	emanating	emanate	VERB
ajfa-1067	167	12	from	from	ADP
ajfa-1067	167	13	the	the	DET
ajfa-1067	167	14	evidence	evidence	NOUN
ajfa-1067	167	15	.	.	PUNCT
ajfa-1067	168	1	the	the	DET
ajfa-1067	168	2	following	follow	VERB
ajfa-1067	168	3	stage	stage	NOUN
ajfa-1067	168	4	of	of	ADP
ajfa-1067	168	5	the	the	DET
ajfa-1067	168	6	data	datum	NOUN
ajfa-1067	168	7	analysis	analysis	NOUN
ajfa-1067	168	8	process	process	NOUN
ajfa-1067	168	9	was	be	AUX
ajfa-1067	168	10	cross	cross	ADJ
ajfa-1067	168	11	-	-	ADJ
ajfa-1067	168	12	analysing	analyse	VERB
ajfa-1067	168	13	and	and	CCONJ
ajfa-1067	168	14	comparing	compare	VERB
ajfa-1067	168	15	the	the	DET
ajfa-1067	168	16	coded	code	VERB
ajfa-1067	168	17	summarised	summarise	VERB
ajfa-1067	168	18	data	datum	NOUN
ajfa-1067	168	19	with	with	ADP
ajfa-1067	168	20	the	the	DET
ajfa-1067	168	21	respondents	respondent	NOUN
ajfa-1067	168	22	’	'	PUNCT
ajfa-1067	168	23	profile	profile	NOUN
ajfa-1067	168	24	,	,	PUNCT
ajfa-1067	168	25	such	such	ADJ
ajfa-1067	168	26	as	as	ADP
ajfa-1067	168	27	their	their	PRON
ajfa-1067	168	28	stakeholders	stakeholder	NOUN
ajfa-1067	168	29	,	,	PUNCT
ajfa-1067	168	30	nature	nature	NOUN
ajfa-1067	168	31	of	of	ADP
ajfa-1067	168	32	their	their	PRON
ajfa-1067	168	33	business	business	NOUN
ajfa-1067	168	34	,	,	PUNCT
ajfa-1067	168	35	their	their	PRON
ajfa-1067	168	36	products	product	NOUN
ajfa-1067	168	37	or	or	CCONJ
ajfa-1067	168	38	services	service	NOUN
ajfa-1067	168	39	offered	offer	VERB
ajfa-1067	168	40	.	.	PUNCT
ajfa-1067	169	1	the	the	DET
ajfa-1067	169	2	researchers	researcher	NOUN
ajfa-1067	169	3	referred	refer	VERB
ajfa-1067	169	4	to	to	ADP
ajfa-1067	169	5	the	the	DET
ajfa-1067	169	6	interview	interview	NOUN
ajfa-1067	169	7	guide	guide	NOUN
ajfa-1067	169	8	and	and	CCONJ
ajfa-1067	169	9	the	the	DET
ajfa-1067	169	10	research	research	NOUN
ajfa-1067	169	11	question	question	NOUN
ajfa-1067	169	12	simultaneously	simultaneously	ADV
ajfa-1067	169	13	asian	asian	ADJ
ajfa-1067	169	14	journal	journal	NOUN
ajfa-1067	169	15	of	of	ADP
ajfa-1067	169	16	finance	finance	PROPN
ajfa-1067	169	17	&	&	CCONJ
ajfa-1067	169	18	accounting	accounting	PROPN
ajfa-1067	169	19	issn	issn	PROPN
ajfa-1067	169	20	1946	1946	NUM
ajfa-1067	169	21	-	-	PUNCT
ajfa-1067	169	22	052x	052x	NOUN
ajfa-1067	169	23	2011	2011	NUM
ajfa-1067	169	24	,	,	PUNCT
ajfa-1067	169	25	vol	vol	NOUN
ajfa-1067	169	26	.	.	PROPN
ajfa-1067	170	1	3	3	NUM
ajfa-1067	170	2	,	,	PUNCT
ajfa-1067	170	3	no	no	INTJ
ajfa-1067	170	4	.	.	NOUN
ajfa-1067	170	5	1	1	NUM
ajfa-1067	170	6	:	:	PUNCT
ajfa-1067	170	7	e9	e9	NOUN
ajfa-1067	170	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	170	9	145	145	NUM
ajfa-1067	170	10	during	during	ADP
ajfa-1067	170	11	the	the	DET
ajfa-1067	170	12	interpretation	interpretation	NOUN
ajfa-1067	170	13	process	process	NOUN
ajfa-1067	170	14	to	to	PART
ajfa-1067	170	15	elaborate	elaborate	VERB
ajfa-1067	170	16	the	the	DET
ajfa-1067	170	17	findings	finding	NOUN
ajfa-1067	170	18	according	accord	VERB
ajfa-1067	170	19	to	to	ADP
ajfa-1067	170	20	the	the	DET
ajfa-1067	170	21	research	research	NOUN
ajfa-1067	170	22	questions	question	NOUN
ajfa-1067	170	23	.	.	PUNCT
ajfa-1067	171	1	this	this	DET
ajfa-1067	171	2	study	study	NOUN
ajfa-1067	171	3	identified	identify	VERB
ajfa-1067	171	4	the	the	DET
ajfa-1067	171	5	perception	perception	NOUN
ajfa-1067	171	6	of	of	ADP
ajfa-1067	171	7	the	the	DET
ajfa-1067	171	8	local	local	ADJ
ajfa-1067	171	9	companies	company	NOUN
ajfa-1067	171	10	practising	practise	VERB
ajfa-1067	171	11	internet	internet	NOUN
ajfa-1067	171	12	reporting	reporting	NOUN
ajfa-1067	171	13	.	.	PUNCT
ajfa-1067	172	1	second	second	ADV
ajfa-1067	172	2	,	,	PUNCT
ajfa-1067	172	3	the	the	DET
ajfa-1067	172	4	influences	influence	NOUN
ajfa-1067	172	5	of	of	ADP
ajfa-1067	172	6	various	various	ADJ
ajfa-1067	172	7	factors	factor	NOUN
ajfa-1067	172	8	on	on	ADP
ajfa-1067	172	9	ifr	ifr	PROPN
ajfa-1067	172	10	were	be	AUX
ajfa-1067	172	11	identified	identify	VERB
ajfa-1067	172	12	.	.	PUNCT
ajfa-1067	173	1	third	third	ADJ
ajfa-1067	173	2	,	,	PUNCT
ajfa-1067	173	3	this	this	DET
ajfa-1067	173	4	study	study	NOUN
ajfa-1067	173	5	examined	examine	VERB
ajfa-1067	173	6	the	the	DET
ajfa-1067	173	7	applicability	applicability	NOUN
ajfa-1067	173	8	of	of	ADP
ajfa-1067	173	9	disclosure	disclosure	NOUN
ajfa-1067	173	10	theories	theory	NOUN
ajfa-1067	173	11	to	to	PART
ajfa-1067	173	12	understand	understand	VERB
ajfa-1067	173	13	the	the	DET
ajfa-1067	173	14	companies	company	NOUN
ajfa-1067	173	15	’	’	PART
ajfa-1067	173	16	motivation	motivation	NOUN
ajfa-1067	173	17	and	and	CCONJ
ajfa-1067	173	18	determinants	determinant	NOUN
ajfa-1067	173	19	of	of	ADP
ajfa-1067	173	20	ifr	ifr	PROPN
ajfa-1067	173	21	.	.	PUNCT
ajfa-1067	174	1	the	the	DET
ajfa-1067	174	2	analysis	analysis	NOUN
ajfa-1067	174	3	focused	focus	VERB
ajfa-1067	174	4	on	on	ADP
ajfa-1067	174	5	five	five	NUM
ajfa-1067	174	6	aspects	aspect	NOUN
ajfa-1067	174	7	.	.	PUNCT
ajfa-1067	175	1	first	first	ADV
ajfa-1067	175	2	,	,	PUNCT
ajfa-1067	175	3	the	the	DET
ajfa-1067	175	4	analysis	analysis	NOUN
ajfa-1067	175	5	identified	identify	VERB
ajfa-1067	175	6	opinions	opinion	NOUN
ajfa-1067	175	7	of	of	ADP
ajfa-1067	175	8	the	the	DET
ajfa-1067	175	9	preparers	preparer	NOUN
ajfa-1067	175	10	.	.	PUNCT
ajfa-1067	176	1	second	second	ADJ
ajfa-1067	176	2	,	,	PUNCT
ajfa-1067	176	3	it	it	PRON
ajfa-1067	176	4	explored	explore	VERB
ajfa-1067	176	5	the	the	DET
ajfa-1067	176	6	motivations	motivation	NOUN
ajfa-1067	176	7	of	of	ADP
ajfa-1067	176	8	engaging	engage	VERB
ajfa-1067	176	9	internet	internet	NOUN
ajfa-1067	176	10	reporting	reporting	NOUN
ajfa-1067	176	11	.	.	PUNCT
ajfa-1067	177	1	third	third	ADV
ajfa-1067	177	2	,	,	PUNCT
ajfa-1067	177	3	it	it	PRON
ajfa-1067	177	4	identified	identify	VERB
ajfa-1067	177	5	the	the	DET
ajfa-1067	177	6	influences	influence	NOUN
ajfa-1067	177	7	of	of	ADP
ajfa-1067	177	8	firm	firm	ADJ
ajfa-1067	177	9	characteristics	characteristic	NOUN
ajfa-1067	177	10	,	,	PUNCT
ajfa-1067	177	11	corporate	corporate	ADJ
ajfa-1067	177	12	governance	governance	NOUN
ajfa-1067	177	13	mechanisms	mechanism	NOUN
ajfa-1067	177	14	and	and	CCONJ
ajfa-1067	177	15	ownership	ownership	NOUN
ajfa-1067	177	16	structures	structure	NOUN
ajfa-1067	177	17	on	on	ADP
ajfa-1067	177	18	ifr	ifr	PROPN
ajfa-1067	177	19	.	.	PUNCT
ajfa-1067	178	1	fourth	fourth	ADJ
ajfa-1067	178	2	,	,	PUNCT
ajfa-1067	178	3	it	it	PRON
ajfa-1067	178	4	discussed	discuss	VERB
ajfa-1067	178	5	finding	finding	NOUN
ajfa-1067	178	6	based	base	VERB
ajfa-1067	178	7	on	on	ADP
ajfa-1067	178	8	disclosure	disclosure	NOUN
ajfa-1067	178	9	theories	theory	NOUN
ajfa-1067	178	10	,	,	PUNCT
ajfa-1067	178	11	namely	namely	ADV
ajfa-1067	178	12	agency	agency	NOUN
ajfa-1067	178	13	theory	theory	NOUN
ajfa-1067	178	14	and	and	CCONJ
ajfa-1067	178	15	institutional	institutional	ADJ
ajfa-1067	178	16	theory	theory	NOUN
ajfa-1067	178	17	.	.	PUNCT
ajfa-1067	179	1	finally	finally	ADV
ajfa-1067	179	2	,	,	PUNCT
ajfa-1067	179	3	it	it	PRON
ajfa-1067	179	4	discussed	discuss	VERB
ajfa-1067	179	5	issues	issue	NOUN
ajfa-1067	179	6	relating	relate	VERB
ajfa-1067	179	7	to	to	ADP
ajfa-1067	179	8	ifr	ifr	PROPN
ajfa-1067	179	9	.	.	PUNCT
ajfa-1067	180	1	even	even	ADV
ajfa-1067	180	2	though	though	ADV
ajfa-1067	180	3	,	,	PUNCT
ajfa-1067	180	4	the	the	DET
ajfa-1067	180	5	divided	divide	VERB
ajfa-1067	180	6	scope	scope	NOUN
ajfa-1067	180	7	was	be	AUX
ajfa-1067	180	8	clearly	clearly	ADV
ajfa-1067	180	9	stated	state	VERB
ajfa-1067	180	10	,	,	PUNCT
ajfa-1067	180	11	the	the	DET
ajfa-1067	180	12	researchers	researcher	NOUN
ajfa-1067	180	13	are	be	AUX
ajfa-1067	180	14	aware	aware	ADJ
ajfa-1067	180	15	these	these	DET
ajfa-1067	180	16	aspects	aspect	NOUN
ajfa-1067	180	17	overlap	overlap	NOUN
ajfa-1067	180	18	in	in	ADP
ajfa-1067	180	19	the	the	DET
ajfa-1067	180	20	sense	sense	NOUN
ajfa-1067	180	21	that	that	SCONJ
ajfa-1067	180	22	the	the	DET
ajfa-1067	180	23	first	first	ADJ
ajfa-1067	180	24	aspect	aspect	NOUN
ajfa-1067	180	25	of	of	ADP
ajfa-1067	180	26	opinions	opinion	NOUN
ajfa-1067	180	27	can	can	AUX
ajfa-1067	180	28	not	not	PART
ajfa-1067	180	29	be	be	AUX
ajfa-1067	180	30	simply	simply	ADV
ajfa-1067	180	31	ignored	ignore	VERB
ajfa-1067	180	32	in	in	ADP
ajfa-1067	180	33	considering	consider	VERB
ajfa-1067	180	34	the	the	DET
ajfa-1067	180	35	motivation	motivation	NOUN
ajfa-1067	180	36	,	,	PUNCT
ajfa-1067	180	37	influence	influence	NOUN
ajfa-1067	180	38	or	or	CCONJ
ajfa-1067	180	39	in	in	ADP
ajfa-1067	180	40	finding	find	VERB
ajfa-1067	180	41	support	support	NOUN
ajfa-1067	180	42	for	for	ADP
ajfa-1067	180	43	the	the	DET
ajfa-1067	180	44	disclosure	disclosure	NOUN
ajfa-1067	180	45	theories	theory	NOUN
ajfa-1067	180	46	.	.	PUNCT
ajfa-1067	181	1	this	this	DET
ajfa-1067	181	2	strategy	strategy	NOUN
ajfa-1067	181	3	is	be	AUX
ajfa-1067	181	4	meant	mean	VERB
ajfa-1067	181	5	to	to	PART
ajfa-1067	181	6	help	help	VERB
ajfa-1067	181	7	the	the	DET
ajfa-1067	181	8	researchers	researcher	NOUN
ajfa-1067	181	9	in	in	ADP
ajfa-1067	181	10	interpreting	interpret	VERB
ajfa-1067	181	11	the	the	DET
ajfa-1067	181	12	findings	finding	NOUN
ajfa-1067	181	13	.	.	PUNCT
ajfa-1067	182	1	the	the	DET
ajfa-1067	182	2	first	first	ADJ
ajfa-1067	182	3	,	,	PUNCT
ajfa-1067	182	4	second	second	ADJ
ajfa-1067	182	5	and	and	CCONJ
ajfa-1067	182	6	third	third	ADJ
ajfa-1067	182	7	aspects	aspect	NOUN
ajfa-1067	182	8	were	be	AUX
ajfa-1067	182	9	discussed	discuss	VERB
ajfa-1067	182	10	in	in	ADP
ajfa-1067	182	11	narration	narration	NOUN
ajfa-1067	182	12	form	form	NOUN
ajfa-1067	182	13	.	.	PUNCT
ajfa-1067	183	1	to	to	PART
ajfa-1067	183	2	explain	explain	VERB
ajfa-1067	183	3	the	the	DET
ajfa-1067	183	4	motivations	motivation	NOUN
ajfa-1067	183	5	and	and	CCONJ
ajfa-1067	183	6	influences	influence	NOUN
ajfa-1067	183	7	,	,	PUNCT
ajfa-1067	183	8	tables	table	NOUN
ajfa-1067	183	9	(	(	PUNCT
ajfa-1067	183	10	table	table	NOUN
ajfa-1067	183	11	1	1	NUM
ajfa-1067	183	12	to	to	PART
ajfa-1067	183	13	table	table	NOUN
ajfa-1067	183	14	4	4	NUM
ajfa-1067	183	15	)	)	PUNCT
ajfa-1067	183	16	were	be	AUX
ajfa-1067	183	17	developed	develop	VERB
ajfa-1067	183	18	and	and	CCONJ
ajfa-1067	183	19	examined	examine	VERB
ajfa-1067	183	20	to	to	PART
ajfa-1067	183	21	give	give	VERB
ajfa-1067	183	22	detailed	detailed	ADJ
ajfa-1067	183	23	explanation	explanation	NOUN
ajfa-1067	183	24	.	.	PUNCT
ajfa-1067	184	1	this	this	DET
ajfa-1067	184	2	fourth	fourth	ADJ
ajfa-1067	184	3	part	part	NOUN
ajfa-1067	184	4	was	be	AUX
ajfa-1067	184	5	explained	explain	VERB
ajfa-1067	184	6	through	through	ADP
ajfa-1067	184	7	the	the	DET
ajfa-1067	184	8	lens	lens	NOUN
ajfa-1067	184	9	of	of	ADP
ajfa-1067	184	10	disclosure	disclosure	NOUN
ajfa-1067	184	11	theories	theory	NOUN
ajfa-1067	184	12	.	.	PUNCT
ajfa-1067	185	1	4	4	X
ajfa-1067	185	2	.	.	X
ajfa-1067	185	3	results	result	NOUN
ajfa-1067	185	4	of	of	ADP
ajfa-1067	185	5	interview	interview	NOUN
ajfa-1067	185	6	4.1	4.1	NUM
ajfa-1067	185	7	open	open	ADJ
ajfa-1067	185	8	questions	question	NOUN
ajfa-1067	185	9	:	:	PUNCT
ajfa-1067	185	10	opinions	opinion	NOUN
ajfa-1067	185	11	on	on	ADP
ajfa-1067	185	12	internet	internet	NOUN
ajfa-1067	185	13	reporting	report	VERB
ajfa-1067	185	14	this	this	DET
ajfa-1067	185	15	section	section	NOUN
ajfa-1067	185	16	is	be	AUX
ajfa-1067	185	17	mainly	mainly	ADV
ajfa-1067	185	18	narrative	narrative	NOUN
ajfa-1067	185	19	.	.	PUNCT
ajfa-1067	186	1	it	it	PRON
ajfa-1067	186	2	tries	try	VERB
ajfa-1067	186	3	to	to	PART
ajfa-1067	186	4	get	get	VERB
ajfa-1067	186	5	into	into	ADP
ajfa-1067	186	6	the	the	DET
ajfa-1067	186	7	thoughts	thought	NOUN
ajfa-1067	186	8	of	of	ADP
ajfa-1067	186	9	the	the	DET
ajfa-1067	186	10	respondents	respondent	NOUN
ajfa-1067	186	11	,	,	PUNCT
ajfa-1067	186	12	and	and	CCONJ
ajfa-1067	186	13	to	to	PART
ajfa-1067	186	14	understand	understand	VERB
ajfa-1067	186	15	the	the	DET
ajfa-1067	186	16	real	real	ADJ
ajfa-1067	186	17	meaning	meaning	NOUN
ajfa-1067	186	18	of	of	ADP
ajfa-1067	186	19	what	what	PRON
ajfa-1067	186	20	they	they	PRON
ajfa-1067	186	21	were	be	AUX
ajfa-1067	186	22	trying	try	VERB
ajfa-1067	186	23	to	to	PART
ajfa-1067	186	24	reveal	reveal	VERB
ajfa-1067	186	25	.	.	PUNCT
ajfa-1067	187	1	to	to	PART
ajfa-1067	187	2	make	make	VERB
ajfa-1067	187	3	the	the	DET
ajfa-1067	187	4	discussion	discussion	NOUN
ajfa-1067	187	5	meaningful	meaningful	ADJ
ajfa-1067	187	6	,	,	PUNCT
ajfa-1067	187	7	the	the	DET
ajfa-1067	187	8	discussion	discussion	NOUN
ajfa-1067	187	9	proceeds	proceed	VERB
ajfa-1067	187	10	from	from	ADP
ajfa-1067	187	11	two	two	NUM
ajfa-1067	187	12	different	different	ADJ
ajfa-1067	187	13	aspects	aspect	NOUN
ajfa-1067	187	14	of	of	ADP
ajfa-1067	187	15	awareness	awareness	NOUN
ajfa-1067	187	16	:	:	PUNCT
ajfa-1067	187	17	their	their	PRON
ajfa-1067	187	18	understanding	understanding	NOUN
ajfa-1067	187	19	on	on	ADP
ajfa-1067	187	20	internet	internet	NOUN
ajfa-1067	187	21	reporting	reporting	NOUN
ajfa-1067	187	22	and	and	CCONJ
ajfa-1067	187	23	the	the	DET
ajfa-1067	187	24	perceived	perceive	VERB
ajfa-1067	187	25	benefits	benefit	NOUN
ajfa-1067	187	26	of	of	ADP
ajfa-1067	187	27	internet	internet	NOUN
ajfa-1067	187	28	reporting	reporting	NOUN
ajfa-1067	187	29	.	.	PUNCT
ajfa-1067	188	1	this	this	PRON
ajfa-1067	188	2	is	be	AUX
ajfa-1067	188	3	the	the	DET
ajfa-1067	188	4	first	first	ADJ
ajfa-1067	188	5	and	and	CCONJ
ajfa-1067	188	6	most	most	ADV
ajfa-1067	188	7	important	important	ADJ
ajfa-1067	188	8	question	question	NOUN
ajfa-1067	188	9	posed	pose	VERB
ajfa-1067	188	10	to	to	ADP
ajfa-1067	188	11	the	the	DET
ajfa-1067	188	12	interviewees	interviewee	NOUN
ajfa-1067	188	13	during	during	ADP
ajfa-1067	188	14	the	the	DET
ajfa-1067	188	15	interview	interview	NOUN
ajfa-1067	188	16	sessions	session	NOUN
ajfa-1067	188	17	.	.	PUNCT
ajfa-1067	189	1	the	the	DET
ajfa-1067	189	2	objective	objective	NOUN
ajfa-1067	189	3	is	be	AUX
ajfa-1067	189	4	mainly	mainly	ADV
ajfa-1067	189	5	to	to	PART
ajfa-1067	189	6	get	get	VERB
ajfa-1067	189	7	an	an	DET
ajfa-1067	189	8	overall	overall	ADJ
ajfa-1067	189	9	idea	idea	NOUN
ajfa-1067	189	10	of	of	ADP
ajfa-1067	189	11	the	the	DET
ajfa-1067	189	12	interviewees	interviewee	NOUN
ajfa-1067	189	13	’	’	PART
ajfa-1067	189	14	understanding	understanding	NOUN
ajfa-1067	189	15	on	on	ADP
ajfa-1067	189	16	the	the	DET
ajfa-1067	189	17	internet	internet	NOUN
ajfa-1067	189	18	reporting	reporting	NOUN
ajfa-1067	189	19	issues	issue	NOUN
ajfa-1067	189	20	.	.	PUNCT
ajfa-1067	190	1	the	the	DET
ajfa-1067	190	2	data	data	NOUN
ajfa-1067	190	3	is	be	AUX
ajfa-1067	190	4	then	then	ADV
ajfa-1067	190	5	cross	cross	ADJ
ajfa-1067	190	6	-	-	ADJ
ajfa-1067	190	7	analysed	analyse	VERB
ajfa-1067	190	8	with	with	ADP
ajfa-1067	190	9	the	the	DET
ajfa-1067	190	10	respondent	respondent	NOUN
ajfa-1067	190	11	’s	’s	PART
ajfa-1067	190	12	profile	profile	NOUN
ajfa-1067	190	13	.	.	PUNCT
ajfa-1067	191	1	all	all	DET
ajfa-1067	191	2	the	the	DET
ajfa-1067	191	3	managers	manager	NOUN
ajfa-1067	191	4	interviewed	interview	VERB
ajfa-1067	191	5	knew	know	VERB
ajfa-1067	191	6	what	what	PRON
ajfa-1067	191	7	is	be	AUX
ajfa-1067	191	8	internet	internet	NOUN
ajfa-1067	191	9	reporting	reporting	NOUN
ajfa-1067	191	10	.	.	PUNCT
ajfa-1067	192	1	all	all	DET
ajfa-1067	192	2	the	the	DET
ajfa-1067	192	3	respondents	respondent	NOUN
ajfa-1067	192	4	agreed	agree	VERB
ajfa-1067	192	5	:	:	PUNCT
ajfa-1067	192	6	internet	internet	NOUN
ajfa-1067	192	7	reporting	reporting	NOUN
ajfa-1067	192	8	is	be	AUX
ajfa-1067	192	9	just	just	ADV
ajfa-1067	192	10	another	another	DET
ajfa-1067	192	11	channel	channel	NOUN
ajfa-1067	192	12	of	of	ADP
ajfa-1067	192	13	communication	communication	NOUN
ajfa-1067	192	14	to	to	PART
ajfa-1067	192	15	promote	promote	VERB
ajfa-1067	192	16	continuous	continuous	ADJ
ajfa-1067	192	17	disclosure	disclosure	NOUN
ajfa-1067	192	18	and	and	CCONJ
ajfa-1067	192	19	it	it	PRON
ajfa-1067	192	20	is	be	AUX
ajfa-1067	192	21	a	a	DET
ajfa-1067	192	22	way	way	NOUN
ajfa-1067	192	23	forward	forward	ADV
ajfa-1067	192	24	.	.	PUNCT
ajfa-1067	193	1	all	all	DET
ajfa-1067	193	2	the	the	DET
ajfa-1067	193	3	respondents	respondent	NOUN
ajfa-1067	193	4	highlighted	highlight	VERB
ajfa-1067	193	5	the	the	DET
ajfa-1067	193	6	importance	importance	NOUN
ajfa-1067	193	7	of	of	ADP
ajfa-1067	193	8	having	have	VERB
ajfa-1067	193	9	such	such	ADJ
ajfa-1067	193	10	activities	activity	NOUN
ajfa-1067	193	11	.	.	PUNCT
ajfa-1067	194	1	for	for	ADP
ajfa-1067	194	2	example	example	NOUN
ajfa-1067	194	3	c1	c1	PROPN
ajfa-1067	194	4	,	,	PUNCT
ajfa-1067	194	5	c2	c2	PROPN
ajfa-1067	194	6	and	and	CCONJ
ajfa-1067	194	7	c7	c7	PROPN
ajfa-1067	194	8	said	say	VERB
ajfa-1067	194	9	:	:	PUNCT
ajfa-1067	194	10	the	the	DET
ajfa-1067	194	11	company	company	NOUN
ajfa-1067	194	12	should	should	AUX
ajfa-1067	194	13	be	be	AUX
ajfa-1067	194	14	transparent	transparent	ADJ
ajfa-1067	194	15	,	,	PUNCT
ajfa-1067	194	16	responsible	responsible	ADJ
ajfa-1067	194	17	and	and	CCONJ
ajfa-1067	194	18	accountable	accountable	ADJ
ajfa-1067	194	19	to	to	ADP
ajfa-1067	194	20	shareholders	shareholder	NOUN
ajfa-1067	194	21	through	through	ADP
ajfa-1067	194	22	release	release	NOUN
ajfa-1067	194	23	of	of	ADP
ajfa-1067	194	24	timely	timely	ADJ
ajfa-1067	194	25	company	company	NOUN
ajfa-1067	194	26	information	information	NOUN
ajfa-1067	194	27	by	by	ADP
ajfa-1067	194	28	the	the	DET
ajfa-1067	194	29	internet	internet	NOUN
ajfa-1067	194	30	.	.	PUNCT
ajfa-1067	195	1	the	the	DET
ajfa-1067	195	2	reporting	reporting	NOUN
ajfa-1067	195	3	must	must	AUX
ajfa-1067	195	4	be	be	AUX
ajfa-1067	195	5	relevant	relevant	ADJ
ajfa-1067	195	6	and	and	CCONJ
ajfa-1067	195	7	include	include	VERB
ajfa-1067	195	8	all	all	DET
ajfa-1067	195	9	necessary	necessary	ADJ
ajfa-1067	195	10	documents	document	NOUN
ajfa-1067	195	11	.	.	PUNCT
ajfa-1067	196	1	another	another	DET
ajfa-1067	196	2	respondent	respondent	NOUN
ajfa-1067	196	3	admitted	admit	VERB
ajfa-1067	196	4	:	:	PUNCT
ajfa-1067	196	5	asian	asian	ADJ
ajfa-1067	196	6	journal	journal	NOUN
ajfa-1067	196	7	of	of	ADP
ajfa-1067	196	8	finance	finance	PROPN
ajfa-1067	196	9	&	&	CCONJ
ajfa-1067	196	10	accounting	accounting	PROPN
ajfa-1067	196	11	issn	issn	PROPN
ajfa-1067	196	12	1946	1946	NUM
ajfa-1067	196	13	-	-	PUNCT
ajfa-1067	196	14	052x	052x	NOUN
ajfa-1067	196	15	2011	2011	NUM
ajfa-1067	196	16	,	,	PUNCT
ajfa-1067	196	17	vol	vol	NOUN
ajfa-1067	196	18	.	.	PROPN
ajfa-1067	197	1	3	3	NUM
ajfa-1067	197	2	,	,	PUNCT
ajfa-1067	197	3	no	no	INTJ
ajfa-1067	197	4	.	.	NOUN
ajfa-1067	197	5	1	1	NUM
ajfa-1067	197	6	:	:	PUNCT
ajfa-1067	197	7	e9	e9	NOUN
ajfa-1067	197	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	197	9	146	146	NUM
ajfa-1067	197	10	i	i	PRON
ajfa-1067	197	11	think	think	VERB
ajfa-1067	197	12	certain	certain	ADJ
ajfa-1067	197	13	size	size	NOUN
ajfa-1067	197	14	and	and	CCONJ
ajfa-1067	197	15	background	background	NOUN
ajfa-1067	197	16	of	of	ADP
ajfa-1067	197	17	company	company	NOUN
ajfa-1067	197	18	may	may	AUX
ajfa-1067	197	19	be	be	AUX
ajfa-1067	197	20	stronger	strong	ADJ
ajfa-1067	197	21	in	in	ADP
ajfa-1067	197	22	internet	internet	NOUN
ajfa-1067	197	23	disclosure	disclosure	NOUN
ajfa-1067	197	24	,	,	PUNCT
ajfa-1067	197	25	which	which	PRON
ajfa-1067	197	26	leads	lead	VERB
ajfa-1067	197	27	to	to	ADP
ajfa-1067	197	28	variation	variation	NOUN
ajfa-1067	197	29	in	in	ADP
ajfa-1067	197	30	quality	quality	NOUN
ajfa-1067	197	31	of	of	ADP
ajfa-1067	197	32	reporting	reporting	NOUN
ajfa-1067	197	33	by	by	ADP
ajfa-1067	197	34	the	the	DET
ajfa-1067	197	35	internet	internet	NOUN
ajfa-1067	197	36	.	.	PUNCT
ajfa-1067	198	1	(	(	PUNCT
ajfa-1067	198	2	c3	c3	PROPN
ajfa-1067	198	3	)	)	PUNCT
ajfa-1067	198	4	the	the	DET
ajfa-1067	198	5	above	above	ADJ
ajfa-1067	198	6	data	datum	NOUN
ajfa-1067	198	7	shows	show	VERB
ajfa-1067	198	8	the	the	DET
ajfa-1067	198	9	awareness	awareness	NOUN
ajfa-1067	198	10	of	of	ADP
ajfa-1067	198	11	internet	internet	NOUN
ajfa-1067	198	12	reporting	reporting	NOUN
ajfa-1067	198	13	is	be	AUX
ajfa-1067	198	14	quite	quite	ADV
ajfa-1067	198	15	high	high	ADJ
ajfa-1067	198	16	among	among	ADP
ajfa-1067	198	17	the	the	DET
ajfa-1067	198	18	respondents	respondent	NOUN
ajfa-1067	198	19	.	.	PUNCT
ajfa-1067	199	1	most	most	ADJ
ajfa-1067	199	2	of	of	ADP
ajfa-1067	199	3	the	the	DET
ajfa-1067	199	4	respondents	respondent	NOUN
ajfa-1067	199	5	agreed	agree	VERB
ajfa-1067	199	6	this	this	DET
ajfa-1067	199	7	technology	technology	NOUN
ajfa-1067	199	8	can	can	AUX
ajfa-1067	199	9	reach	reach	VERB
ajfa-1067	199	10	more	more	ADJ
ajfa-1067	199	11	potential	potential	ADJ
ajfa-1067	199	12	users	user	NOUN
ajfa-1067	199	13	and	and	CCONJ
ajfa-1067	199	14	they	they	PRON
ajfa-1067	199	15	can	can	AUX
ajfa-1067	199	16	access	access	VERB
ajfa-1067	199	17	the	the	DET
ajfa-1067	199	18	companies	company	NOUN
ajfa-1067	199	19	’	’	PART
ajfa-1067	199	20	financial	financial	ADJ
ajfa-1067	199	21	information	information	NOUN
ajfa-1067	199	22	easily	easily	ADV
ajfa-1067	199	23	by	by	ADP
ajfa-1067	199	24	the	the	DET
ajfa-1067	199	25	internet	internet	NOUN
ajfa-1067	199	26	.	.	PUNCT
ajfa-1067	200	1	it	it	PRON
ajfa-1067	200	2	also	also	ADV
ajfa-1067	200	3	enhances	enhance	VERB
ajfa-1067	200	4	the	the	DET
ajfa-1067	200	5	speed	speed	NOUN
ajfa-1067	200	6	of	of	ADP
ajfa-1067	200	7	reporting	reporting	NOUN
ajfa-1067	200	8	and	and	CCONJ
ajfa-1067	200	9	disclosure	disclosure	NOUN
ajfa-1067	200	10	can	can	AUX
ajfa-1067	200	11	be	be	AUX
ajfa-1067	200	12	shortened	shorten	VERB
ajfa-1067	200	13	.	.	PUNCT
ajfa-1067	201	1	presentation	presentation	NOUN
ajfa-1067	201	2	of	of	ADP
ajfa-1067	201	3	information	information	NOUN
ajfa-1067	201	4	is	be	AUX
ajfa-1067	201	5	under	under	ADP
ajfa-1067	201	6	the	the	DET
ajfa-1067	201	7	companies	company	NOUN
ajfa-1067	201	8	’	'	PUNCT
ajfa-1067	201	9	full	full	ADJ
ajfa-1067	201	10	control	control	NOUN
ajfa-1067	201	11	at	at	ADP
ajfa-1067	201	12	any	any	DET
ajfa-1067	201	13	point	point	NOUN
ajfa-1067	201	14	of	of	ADP
ajfa-1067	201	15	time	time	NOUN
ajfa-1067	201	16	.	.	PUNCT
ajfa-1067	202	1	in	in	ADP
ajfa-1067	202	2	finding	find	VERB
ajfa-1067	202	3	some	some	DET
ajfa-1067	202	4	reasoning	reasoning	NOUN
ajfa-1067	202	5	to	to	ADP
ajfa-1067	202	6	why	why	SCONJ
ajfa-1067	202	7	the	the	DET
ajfa-1067	202	8	companies	company	NOUN
ajfa-1067	202	9	disclose	disclose	VERB
ajfa-1067	202	10	by	by	ADP
ajfa-1067	202	11	the	the	DET
ajfa-1067	202	12	internet	internet	NOUN
ajfa-1067	202	13	,	,	PUNCT
ajfa-1067	202	14	further	further	ADJ
ajfa-1067	202	15	analysis	analysis	NOUN
ajfa-1067	202	16	was	be	AUX
ajfa-1067	202	17	done	do	VERB
ajfa-1067	202	18	on	on	ADP
ajfa-1067	202	19	the	the	DET
ajfa-1067	202	20	respondents	respondent	NOUN
ajfa-1067	202	21	’	’	PART
ajfa-1067	202	22	background	background	NOUN
ajfa-1067	202	23	.	.	PUNCT
ajfa-1067	203	1	most	most	ADJ
ajfa-1067	203	2	of	of	ADP
ajfa-1067	203	3	the	the	DET
ajfa-1067	203	4	respondent	respondent	NOUN
ajfa-1067	203	5	’s	’	VERB
ajfa-1067	203	6	interviewed	interview	VERB
ajfa-1067	203	7	were	be	AUX
ajfa-1067	203	8	from	from	ADP
ajfa-1067	203	9	the	the	DET
ajfa-1067	203	10	investor	investor	NOUN
ajfa-1067	203	11	relations	relation	NOUN
ajfa-1067	203	12	department	department	PROPN
ajfa-1067	203	13	.	.	PUNCT
ajfa-1067	204	1	for	for	ADP
ajfa-1067	204	2	example	example	NOUN
ajfa-1067	204	3	,	,	PUNCT
ajfa-1067	204	4	respondents	respondent	NOUN
ajfa-1067	204	5	from	from	ADP
ajfa-1067	204	6	c1	c1	PROPN
ajfa-1067	204	7	,	,	PUNCT
ajfa-1067	204	8	c3	c3	PROPN
ajfa-1067	204	9	,	,	PUNCT
ajfa-1067	204	10	c4	c4	NOUN
ajfa-1067	204	11	,	,	PUNCT
ajfa-1067	204	12	c5	c5	PROPN
ajfa-1067	204	13	,	,	PUNCT
ajfa-1067	204	14	c7	c7	PROPN
ajfa-1067	204	15	and	and	CCONJ
ajfa-1067	204	16	c8	c8	PROPN
ajfa-1067	204	17	were	be	AUX
ajfa-1067	204	18	managers	manager	NOUN
ajfa-1067	204	19	or	or	CCONJ
ajfa-1067	204	20	top	top	ADJ
ajfa-1067	204	21	managers	manager	NOUN
ajfa-1067	204	22	holding	hold	VERB
ajfa-1067	204	23	a	a	DET
ajfa-1067	204	24	post	post	NOUN
ajfa-1067	204	25	in	in	ADP
ajfa-1067	204	26	the	the	DET
ajfa-1067	204	27	investor	investor	NOUN
ajfa-1067	204	28	relations	relation	NOUN
ajfa-1067	204	29	department	department	PROPN
ajfa-1067	204	30	.	.	PUNCT
ajfa-1067	205	1	the	the	DET
ajfa-1067	205	2	process	process	NOUN
ajfa-1067	205	3	of	of	ADP
ajfa-1067	205	4	preparing	prepare	VERB
ajfa-1067	205	5	public	public	ADJ
ajfa-1067	205	6	reporting	reporting	NOUN
ajfa-1067	205	7	of	of	ADP
ajfa-1067	205	8	operating	operate	VERB
ajfa-1067	205	9	and	and	CCONJ
ajfa-1067	205	10	financial	financial	ADJ
ajfa-1067	205	11	data	datum	NOUN
ajfa-1067	205	12	by	by	ADP
ajfa-1067	205	13	the	the	DET
ajfa-1067	205	14	world	world	NOUN
ajfa-1067	205	15	wide	wide	ADJ
ajfa-1067	205	16	web	web	NOUN
ajfa-1067	205	17	seems	seem	VERB
ajfa-1067	205	18	to	to	PART
ajfa-1067	205	19	fall	fall	VERB
ajfa-1067	205	20	under	under	ADP
ajfa-1067	205	21	the	the	DET
ajfa-1067	205	22	responsibility	responsibility	NOUN
ajfa-1067	205	23	of	of	ADP
ajfa-1067	205	24	the	the	DET
ajfa-1067	205	25	investor	investor	NOUN
ajfa-1067	205	26	relations	relation	NOUN
ajfa-1067	205	27	department	department	PROPN
ajfa-1067	205	28	.	.	PUNCT
ajfa-1067	206	1	of	of	ADP
ajfa-1067	206	2	course	course	ADV
ajfa-1067	206	3	,	,	PUNCT
ajfa-1067	206	4	to	to	PART
ajfa-1067	206	5	prepare	prepare	VERB
ajfa-1067	206	6	the	the	DET
ajfa-1067	206	7	accounting	accounting	NOUN
ajfa-1067	206	8	or	or	CCONJ
ajfa-1067	206	9	financial	financial	ADJ
ajfa-1067	206	10	report	report	NOUN
ajfa-1067	206	11	,	,	PUNCT
ajfa-1067	206	12	the	the	DET
ajfa-1067	206	13	finance	finance	NOUN
ajfa-1067	206	14	or	or	CCONJ
ajfa-1067	206	15	accounts	account	NOUN
ajfa-1067	206	16	department	department	NOUN
ajfa-1067	206	17	is	be	AUX
ajfa-1067	206	18	fully	fully	ADV
ajfa-1067	206	19	responsible	responsible	ADJ
ajfa-1067	206	20	.	.	PUNCT
ajfa-1067	207	1	the	the	DET
ajfa-1067	207	2	public	public	ADJ
ajfa-1067	207	3	reporting	reporting	NOUN
ajfa-1067	207	4	documents	document	NOUN
ajfa-1067	207	5	are	be	AUX
ajfa-1067	207	6	then	then	ADV
ajfa-1067	207	7	sent	send	VERB
ajfa-1067	207	8	to	to	ADP
ajfa-1067	207	9	the	the	DET
ajfa-1067	207	10	investor	investor	NOUN
ajfa-1067	207	11	relations	relation	NOUN
ajfa-1067	207	12	to	to	PART
ajfa-1067	207	13	include	include	VERB
ajfa-1067	207	14	other	other	ADJ
ajfa-1067	207	15	investor	investor	NOUN
ajfa-1067	207	16	relation	relation	NOUN
ajfa-1067	207	17	information	information	NOUN
ajfa-1067	207	18	to	to	PART
ajfa-1067	207	19	be	be	AUX
ajfa-1067	207	20	released	release	VERB
ajfa-1067	207	21	to	to	ADP
ajfa-1067	207	22	investors	investor	NOUN
ajfa-1067	207	23	.	.	PUNCT
ajfa-1067	208	1	for	for	ADP
ajfa-1067	208	2	example	example	NOUN
ajfa-1067	208	3	,	,	PUNCT
ajfa-1067	208	4	respondents	respondent	NOUN
ajfa-1067	208	5	clearly	clearly	ADV
ajfa-1067	208	6	stated	state	VERB
ajfa-1067	208	7	the	the	DET
ajfa-1067	208	8	process	process	NOUN
ajfa-1067	208	9	of	of	ADP
ajfa-1067	208	10	preparing	prepare	VERB
ajfa-1067	208	11	investor	investor	NOUN
ajfa-1067	208	12	relations	relation	NOUN
ajfa-1067	208	13	materials	material	NOUN
ajfa-1067	208	14	:	:	PUNCT
ajfa-1067	208	15	our	our	PRON
ajfa-1067	208	16	company	company	NOUN
ajfa-1067	208	17	fully	fully	ADV
ajfa-1067	208	18	complies	comply	VERB
ajfa-1067	208	19	with	with	ADP
ajfa-1067	208	20	all	all	DET
ajfa-1067	208	21	disclosure	disclosure	NOUN
ajfa-1067	208	22	requirements	requirement	NOUN
ajfa-1067	208	23	set	set	VERB
ajfa-1067	208	24	by	by	ADP
ajfa-1067	208	25	regulators	regulator	NOUN
ajfa-1067	208	26	,	,	PUNCT
ajfa-1067	208	27	such	such	ADJ
ajfa-1067	208	28	as	as	ADP
ajfa-1067	208	29	securities	security	NOUN
ajfa-1067	208	30	commission	commission	NOUN
ajfa-1067	208	31	and	and	CCONJ
ajfa-1067	208	32	bursa	bursa	PROPN
ajfa-1067	208	33	malaysia	malaysia	PROPN
ajfa-1067	208	34	.	.	PUNCT
ajfa-1067	209	1	(	(	PUNCT
ajfa-1067	209	2	c1	c1	PROPN
ajfa-1067	209	3	and	and	CCONJ
ajfa-1067	209	4	c7	c7	PROPN
ajfa-1067	209	5	)	)	PUNCT
ajfa-1067	210	1	our	our	PRON
ajfa-1067	210	2	reporting	reporting	NOUN
ajfa-1067	210	3	is	be	AUX
ajfa-1067	210	4	based	base	VERB
ajfa-1067	210	5	on	on	ADP
ajfa-1067	210	6	the	the	DET
ajfa-1067	210	7	basic	basic	ADJ
ajfa-1067	210	8	requirements	requirement	NOUN
ajfa-1067	210	9	of	of	ADP
ajfa-1067	210	10	the	the	DET
ajfa-1067	210	11	stock	stock	NOUN
ajfa-1067	210	12	exchange	exchange	NOUN
ajfa-1067	210	13	,	,	PUNCT
ajfa-1067	210	14	bursa	bursa	PROPN
ajfa-1067	210	15	malaysia	malaysia	PROPN
ajfa-1067	210	16	.	.	PUNCT
ajfa-1067	211	1	(	(	PUNCT
ajfa-1067	211	2	c2	c2	PROPN
ajfa-1067	211	3	,	,	PUNCT
ajfa-1067	211	4	c5	c5	PROPN
ajfa-1067	211	5	and	and	CCONJ
ajfa-1067	211	6	c6	c6	PROPN
ajfa-1067	211	7	)	)	PUNCT
ajfa-1067	211	8	when	when	SCONJ
ajfa-1067	211	9	setting	set	VERB
ajfa-1067	211	10	up	up	ADP
ajfa-1067	211	11	a	a	DET
ajfa-1067	211	12	corporate	corporate	ADJ
ajfa-1067	211	13	information	information	NOUN
ajfa-1067	211	14	web	web	NOUN
ajfa-1067	211	15	site	site	NOUN
ajfa-1067	211	16	,	,	PUNCT
ajfa-1067	211	17	the	the	DET
ajfa-1067	211	18	most	most	ADV
ajfa-1067	211	19	commonly	commonly	ADV
ajfa-1067	211	20	consulted	consult	VERB
ajfa-1067	211	21	information	information	NOUN
ajfa-1067	211	22	source	source	NOUN
ajfa-1067	211	23	appears	appear	VERB
ajfa-1067	211	24	to	to	PART
ajfa-1067	211	25	be	be	AUX
ajfa-1067	211	26	the	the	DET
ajfa-1067	211	27	competitors	competitor	NOUN
ajfa-1067	211	28	’	’	PART
ajfa-1067	211	29	web	web	NOUN
ajfa-1067	211	30	sites	site	NOUN
ajfa-1067	211	31	.	.	PUNCT
ajfa-1067	212	1	it	it	PRON
ajfa-1067	212	2	is	be	AUX
ajfa-1067	212	3	possible	possible	ADJ
ajfa-1067	212	4	,	,	PUNCT
ajfa-1067	212	5	therefore	therefore	ADV
ajfa-1067	212	6	,	,	PUNCT
ajfa-1067	212	7	for	for	SCONJ
ajfa-1067	212	8	the	the	DET
ajfa-1067	212	9	companies	company	NOUN
ajfa-1067	212	10	to	to	PART
ajfa-1067	212	11	copy	copy	VERB
ajfa-1067	212	12	the	the	DET
ajfa-1067	212	13	best	good	ADJ
ajfa-1067	212	14	features	feature	NOUN
ajfa-1067	212	15	of	of	ADP
ajfa-1067	212	16	the	the	DET
ajfa-1067	212	17	innovators	innovator	NOUN
ajfa-1067	212	18	for	for	ADP
ajfa-1067	212	19	their	their	PRON
ajfa-1067	212	20	ongoing	ongoing	ADJ
ajfa-1067	212	21	improvement	improvement	NOUN
ajfa-1067	212	22	on	on	ADP
ajfa-1067	212	23	the	the	DET
ajfa-1067	212	24	companies	company	NOUN
ajfa-1067	212	25	web	web	NOUN
ajfa-1067	212	26	sites	site	NOUN
ajfa-1067	212	27	(	(	PUNCT
ajfa-1067	212	28	c3	c3	PROPN
ajfa-1067	212	29	,	,	PUNCT
ajfa-1067	212	30	c5	c5	PROPN
ajfa-1067	212	31	,	,	PUNCT
ajfa-1067	212	32	c6	c6	PROPN
ajfa-1067	212	33	and	and	CCONJ
ajfa-1067	212	34	c8	c8	PROPN
ajfa-1067	212	35	)	)	PUNCT
ajfa-1067	212	36	.	.	PUNCT
ajfa-1067	213	1	respondents	respondent	NOUN
ajfa-1067	213	2	said	say	VERB
ajfa-1067	213	3	:	:	PUNCT
ajfa-1067	213	4	we	we	PRON
ajfa-1067	213	5	refer	refer	VERB
ajfa-1067	213	6	to	to	ADP
ajfa-1067	213	7	the	the	DET
ajfa-1067	213	8	overseas	overseas	ADJ
ajfa-1067	213	9	web	web	NOUN
ajfa-1067	213	10	sites	site	NOUN
ajfa-1067	213	11	to	to	PART
ajfa-1067	213	12	get	get	VERB
ajfa-1067	213	13	new	new	ADJ
ajfa-1067	213	14	ideas	idea	NOUN
ajfa-1067	213	15	,	,	PUNCT
ajfa-1067	213	16	especially	especially	ADV
ajfa-1067	213	17	from	from	ADP
ajfa-1067	213	18	those	those	DET
ajfa-1067	213	19	agencies	agency	NOUN
ajfa-1067	213	20	’	’	PART
ajfa-1067	213	21	award	award	NOUN
ajfa-1067	213	22	winners	winner	NOUN
ajfa-1067	213	23	,	,	PUNCT
ajfa-1067	213	24	as	as	SCONJ
ajfa-1067	213	25	they	they	PRON
ajfa-1067	213	26	are	be	AUX
ajfa-1067	213	27	more	more	ADV
ajfa-1067	213	28	informative	informative	ADJ
ajfa-1067	213	29	,	,	PUNCT
ajfa-1067	213	30	comprehensive	comprehensive	ADJ
ajfa-1067	213	31	and	and	CCONJ
ajfa-1067	213	32	well	well	ADV
ajfa-1067	213	33	-	-	PUNCT
ajfa-1067	213	34	designed	design	VERB
ajfa-1067	213	35	.	.	PUNCT
ajfa-1067	214	1	we	we	PRON
ajfa-1067	214	2	only	only	ADV
ajfa-1067	214	3	compare	compare	VERB
ajfa-1067	214	4	with	with	ADP
ajfa-1067	214	5	the	the	DET
ajfa-1067	214	6	best	good	ADJ
ajfa-1067	214	7	companies	company	NOUN
ajfa-1067	214	8	irrespective	irrespective	ADV
ajfa-1067	214	9	of	of	ADP
ajfa-1067	214	10	its	its	PRON
ajfa-1067	214	11	size	size	NOUN
ajfa-1067	214	12	and	and	CCONJ
ajfa-1067	214	13	where	where	SCONJ
ajfa-1067	214	14	it	it	PRON
ajfa-1067	214	15	is	be	AUX
ajfa-1067	214	16	located	locate	VERB
ajfa-1067	214	17	.	.	PUNCT
ajfa-1067	215	1	(	(	PUNCT
ajfa-1067	215	2	c7	c7	PROPN
ajfa-1067	215	3	)	)	PUNCT
ajfa-1067	215	4	usually	usually	ADV
ajfa-1067	215	5	,	,	PUNCT
ajfa-1067	215	6	the	the	DET
ajfa-1067	215	7	decision	decision	NOUN
ajfa-1067	215	8	to	to	PART
ajfa-1067	215	9	make	make	VERB
ajfa-1067	215	10	information	information	NOUN
ajfa-1067	215	11	available	available	ADJ
ajfa-1067	215	12	in	in	ADP
ajfa-1067	215	13	the	the	DET
ajfa-1067	215	14	public	public	ADJ
ajfa-1067	215	15	domain	domain	NOUN
ajfa-1067	215	16	has	have	AUX
ajfa-1067	215	17	already	already	ADV
ajfa-1067	215	18	been	be	AUX
ajfa-1067	215	19	asian	asian	ADJ
ajfa-1067	215	20	journal	journal	NOUN
ajfa-1067	215	21	of	of	ADP
ajfa-1067	215	22	finance	finance	PROPN
ajfa-1067	215	23	&	&	CCONJ
ajfa-1067	215	24	accounting	accounting	PROPN
ajfa-1067	215	25	issn	issn	PROPN
ajfa-1067	215	26	1946	1946	NUM
ajfa-1067	215	27	-	-	PUNCT
ajfa-1067	215	28	052x	052x	NOUN
ajfa-1067	215	29	2011	2011	NUM
ajfa-1067	215	30	,	,	PUNCT
ajfa-1067	215	31	vol	vol	NOUN
ajfa-1067	215	32	.	.	PROPN
ajfa-1067	215	33	3	3	NUM
ajfa-1067	215	34	,	,	PUNCT
ajfa-1067	215	35	no	no	INTJ
ajfa-1067	215	36	.	.	NOUN
ajfa-1067	215	37	1	1	NUM
ajfa-1067	215	38	:	:	PUNCT
ajfa-1067	215	39	e9	e9	NOUN
ajfa-1067	215	40	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	215	41	147	147	NUM
ajfa-1067	215	42	decided	decide	VERB
ajfa-1067	215	43	by	by	ADP
ajfa-1067	215	44	company	company	NOUN
ajfa-1067	215	45	officers	officer	NOUN
ajfa-1067	215	46	,	,	PUNCT
ajfa-1067	215	47	notably	notably	ADV
ajfa-1067	215	48	preliminary	preliminary	ADJ
ajfa-1067	215	49	announcements	announcement	NOUN
ajfa-1067	215	50	,	,	PUNCT
ajfa-1067	215	51	quarterly	quarterly	ADJ
ajfa-1067	215	52	reports	report	NOUN
ajfa-1067	215	53	and	and	CCONJ
ajfa-1067	215	54	annual	annual	ADJ
ajfa-1067	215	55	reports	report	NOUN
ajfa-1067	215	56	.	.	PUNCT
ajfa-1067	216	1	according	accord	VERB
ajfa-1067	216	2	to	to	ADP
ajfa-1067	216	3	several	several	ADJ
ajfa-1067	216	4	interviewees	interviewee	NOUN
ajfa-1067	216	5	,	,	PUNCT
ajfa-1067	216	6	regulation	regulation	NOUN
ajfa-1067	216	7	can	can	AUX
ajfa-1067	216	8	put	put	VERB
ajfa-1067	216	9	a	a	DET
ajfa-1067	216	10	brake	brake	NOUN
ajfa-1067	216	11	on	on	ADP
ajfa-1067	216	12	further	further	ADJ
ajfa-1067	216	13	developments	development	NOUN
ajfa-1067	216	14	.	.	PUNCT
ajfa-1067	217	1	for	for	ADP
ajfa-1067	217	2	example	example	NOUN
ajfa-1067	217	3	,	,	PUNCT
ajfa-1067	217	4	to	to	PART
ajfa-1067	217	5	avoid	avoid	VERB
ajfa-1067	217	6	misleading	mislead	VERB
ajfa-1067	217	7	investors	investor	NOUN
ajfa-1067	217	8	,	,	PUNCT
ajfa-1067	217	9	the	the	DET
ajfa-1067	217	10	dissemination	dissemination	NOUN
ajfa-1067	217	11	of	of	ADP
ajfa-1067	217	12	forecast	forecast	NOUN
ajfa-1067	217	13	information	information	NOUN
ajfa-1067	217	14	has	have	VERB
ajfa-1067	217	15	to	to	PART
ajfa-1067	217	16	be	be	AUX
ajfa-1067	217	17	treated	treat	VERB
ajfa-1067	217	18	cautiously	cautiously	ADV
ajfa-1067	217	19	.	.	PUNCT
ajfa-1067	218	1	4.2	4.2	NUM
ajfa-1067	218	2	theme	theme	NOUN
ajfa-1067	218	3	guided	guide	VERB
ajfa-1067	218	4	questions	question	NOUN
ajfa-1067	218	5	:	:	PUNCT
ajfa-1067	218	6	motivations	motivation	VERB
ajfa-1067	218	7	a	a	DET
ajfa-1067	218	8	detailed	detailed	ADJ
ajfa-1067	218	9	matrix	matrix	NOUN
ajfa-1067	218	10	table	table	NOUN
ajfa-1067	218	11	of	of	ADP
ajfa-1067	218	12	the	the	DET
ajfa-1067	218	13	data	datum	NOUN
ajfa-1067	218	14	was	be	AUX
ajfa-1067	218	15	developed	develop	VERB
ajfa-1067	218	16	based	base	VERB
ajfa-1067	218	17	on	on	ADP
ajfa-1067	218	18	the	the	DET
ajfa-1067	218	19	simplified	simplified	ADJ
ajfa-1067	218	20	coded	code	VERB
ajfa-1067	218	21	data	datum	NOUN
ajfa-1067	218	22	identified	identify	VERB
ajfa-1067	218	23	from	from	ADP
ajfa-1067	218	24	the	the	DET
ajfa-1067	218	25	transcripts	transcript	NOUN
ajfa-1067	218	26	.	.	PUNCT
ajfa-1067	219	1	the	the	DET
ajfa-1067	219	2	description	description	NOUN
ajfa-1067	219	3	of	of	ADP
ajfa-1067	219	4	the	the	DET
ajfa-1067	219	5	data	data	NOUN
ajfa-1067	219	6	display	display	NOUN
ajfa-1067	219	7	is	be	AUX
ajfa-1067	219	8	similar	similar	ADJ
ajfa-1067	219	9	to	to	ADP
ajfa-1067	219	10	huberman	huberman	NOUN
ajfa-1067	219	11	and	and	CCONJ
ajfa-1067	219	12	miles	mile	NOUN
ajfa-1067	219	13	(	(	PUNCT
ajfa-1067	219	14	2002	2002	NUM
ajfa-1067	219	15	)	)	PUNCT
ajfa-1067	219	16	who	who	PRON
ajfa-1067	219	17	define	define	VERB
ajfa-1067	219	18	display	display	NOUN
ajfa-1067	219	19	as	as	ADP
ajfa-1067	219	20	a	a	DET
ajfa-1067	219	21	compressed	compressed	ADJ
ajfa-1067	219	22	,	,	PUNCT
ajfa-1067	219	23	organised	organise	VERB
ajfa-1067	219	24	information	information	NOUN
ajfa-1067	219	25	collection	collection	NOUN
ajfa-1067	219	26	that	that	PRON
ajfa-1067	219	27	allows	allow	VERB
ajfa-1067	219	28	conclusion	conclusion	NOUN
ajfa-1067	219	29	drawing	drawing	NOUN
ajfa-1067	219	30	and	and	CCONJ
ajfa-1067	219	31	action	action	NOUN
ajfa-1067	219	32	.	.	PUNCT
ajfa-1067	220	1	to	to	PART
ajfa-1067	220	2	understand	understand	VERB
ajfa-1067	220	3	what	what	PRON
ajfa-1067	220	4	is	be	AUX
ajfa-1067	220	5	happening	happen	VERB
ajfa-1067	220	6	one	one	NUM
ajfa-1067	220	7	needs	need	NOUN
ajfa-1067	220	8	to	to	PART
ajfa-1067	220	9	refer	refer	VERB
ajfa-1067	220	10	to	to	ADP
ajfa-1067	220	11	the	the	DET
ajfa-1067	220	12	data	data	NOUN
ajfa-1067	220	13	display	display	NOUN
ajfa-1067	220	14	(	(	PUNCT
ajfa-1067	220	15	huberman	huberman	NOUN
ajfa-1067	220	16	and	and	CCONJ
ajfa-1067	220	17	miles	mile	NOUN
ajfa-1067	220	18	,	,	PUNCT
ajfa-1067	220	19	2002	2002	NUM
ajfa-1067	220	20	)	)	PUNCT
ajfa-1067	220	21	,	,	PUNCT
ajfa-1067	220	22	and	and	CCONJ
ajfa-1067	220	23	to	to	PART
ajfa-1067	220	24	see	see	VERB
ajfa-1067	220	25	the	the	DET
ajfa-1067	220	26	patterns	pattern	NOUN
ajfa-1067	220	27	,	,	PUNCT
ajfa-1067	220	28	regularities	regularity	NOUN
ajfa-1067	220	29	,	,	PUNCT
ajfa-1067	220	30	and	and	CCONJ
ajfa-1067	220	31	the	the	DET
ajfa-1067	220	32	causal	causal	ADJ
ajfa-1067	220	33	relationship	relationship	NOUN
ajfa-1067	220	34	.	.	PUNCT
ajfa-1067	221	1	subsequently	subsequently	ADV
ajfa-1067	221	2	,	,	PUNCT
ajfa-1067	221	3	the	the	DET
ajfa-1067	221	4	disclosure	disclosure	NOUN
ajfa-1067	221	5	theories	theory	NOUN
ajfa-1067	221	6	are	be	AUX
ajfa-1067	221	7	used	use	VERB
ajfa-1067	221	8	to	to	PART
ajfa-1067	221	9	interpret	interpret	VERB
ajfa-1067	221	10	the	the	DET
ajfa-1067	221	11	finding	finding	NOUN
ajfa-1067	221	12	because	because	SCONJ
ajfa-1067	221	13	the	the	DET
ajfa-1067	221	14	core	core	NOUN
ajfa-1067	221	15	issues	issue	NOUN
ajfa-1067	221	16	emanating	emanate	VERB
ajfa-1067	221	17	from	from	ADP
ajfa-1067	221	18	the	the	DET
ajfa-1067	221	19	finding	finding	NOUN
ajfa-1067	221	20	are	be	AUX
ajfa-1067	221	21	encapsulated	encapsulate	VERB
ajfa-1067	221	22	in	in	ADP
ajfa-1067	221	23	the	the	DET
ajfa-1067	221	24	preparers	preparer	NOUN
ajfa-1067	221	25	’	’	PART
ajfa-1067	221	26	perspective	perspective	NOUN
ajfa-1067	221	27	.	.	PUNCT
ajfa-1067	222	1	the	the	DET
ajfa-1067	222	2	researchers	researcher	NOUN
ajfa-1067	222	3	listed	list	VERB
ajfa-1067	222	4	the	the	DET
ajfa-1067	222	5	simplified	simplify	VERB
ajfa-1067	222	6	coded	code	VERB
ajfa-1067	222	7	motivation	motivation	NOUN
ajfa-1067	222	8	first	first	ADV
ajfa-1067	222	9	before	before	ADP
ajfa-1067	222	10	constructing	construct	VERB
ajfa-1067	222	11	the	the	DET
ajfa-1067	222	12	matrix	matrix	NOUN
ajfa-1067	222	13	table	table	NOUN
ajfa-1067	222	14	.	.	PUNCT
ajfa-1067	223	1	the	the	DET
ajfa-1067	223	2	motivations	motivation	NOUN
ajfa-1067	223	3	identified	identify	VERB
ajfa-1067	223	4	from	from	ADP
ajfa-1067	223	5	the	the	DET
ajfa-1067	223	6	interview	interview	NOUN
ajfa-1067	223	7	data	datum	NOUN
ajfa-1067	223	8	are	be	AUX
ajfa-1067	223	9	as	as	SCONJ
ajfa-1067	223	10	follows	follow	VERB
ajfa-1067	223	11	:	:	PUNCT
ajfa-1067	223	12	m1	m1	PROPN
ajfa-1067	223	13	–	–	PUNCT
ajfa-1067	223	14	to	to	PART
ajfa-1067	223	15	be	be	AUX
ajfa-1067	223	16	more	more	ADV
ajfa-1067	223	17	transparent	transparent	ADJ
ajfa-1067	223	18	in	in	ADP
ajfa-1067	223	19	communicating	communicate	VERB
ajfa-1067	223	20	company	company	NOUN
ajfa-1067	223	21	information	information	NOUN
ajfa-1067	223	22	.	.	PUNCT
ajfa-1067	224	1	they	they	PRON
ajfa-1067	224	2	want	want	VERB
ajfa-1067	224	3	to	to	PART
ajfa-1067	224	4	ensure	ensure	VERB
ajfa-1067	224	5	the	the	DET
ajfa-1067	224	6	public	public	NOUN
ajfa-1067	224	7	have	have	VERB
ajfa-1067	224	8	good	good	ADJ
ajfa-1067	224	9	access	access	NOUN
ajfa-1067	224	10	to	to	ADP
ajfa-1067	224	11	company	company	NOUN
ajfa-1067	224	12	information	information	NOUN
ajfa-1067	224	13	.	.	PUNCT
ajfa-1067	225	1	it	it	PRON
ajfa-1067	225	2	helps	help	VERB
ajfa-1067	225	3	investors	investor	NOUN
ajfa-1067	225	4	to	to	PART
ajfa-1067	225	5	invest	invest	VERB
ajfa-1067	225	6	and	and	CCONJ
ajfa-1067	225	7	convince	convince	VERB
ajfa-1067	225	8	potential	potential	ADJ
ajfa-1067	225	9	investors	investor	NOUN
ajfa-1067	225	10	the	the	DET
ajfa-1067	225	11	company	company	NOUN
ajfa-1067	225	12	is	be	AUX
ajfa-1067	225	13	a	a	DET
ajfa-1067	225	14	good	good	ADJ
ajfa-1067	225	15	stock	stock	NOUN
ajfa-1067	225	16	in	in	ADP
ajfa-1067	225	17	which	which	PRON
ajfa-1067	225	18	to	to	PART
ajfa-1067	225	19	invest	invest	VERB
ajfa-1067	225	20	.	.	PUNCT
ajfa-1067	226	1	m2	m2	PROPN
ajfa-1067	226	2	–	–	PUNCT
ajfa-1067	226	3	promoting	promote	VERB
ajfa-1067	226	4	their	their	PRON
ajfa-1067	226	5	products	product	NOUN
ajfa-1067	226	6	and	and	CCONJ
ajfa-1067	226	7	services	service	NOUN
ajfa-1067	226	8	to	to	PART
ajfa-1067	226	9	create	create	VERB
ajfa-1067	226	10	a	a	DET
ajfa-1067	226	11	good	good	ADJ
ajfa-1067	226	12	brand	brand	NOUN
ajfa-1067	226	13	name	name	NOUN
ajfa-1067	226	14	in	in	ADP
ajfa-1067	226	15	the	the	DET
ajfa-1067	226	16	industry	industry	NOUN
ajfa-1067	226	17	.	.	PUNCT
ajfa-1067	227	1	m3	m3	PROPN
ajfa-1067	227	2	–	–	PUNCT
ajfa-1067	227	3	a	a	DET
ajfa-1067	227	4	strong	strong	ADJ
ajfa-1067	227	5	believer	believer	NOUN
ajfa-1067	227	6	of	of	ADP
ajfa-1067	227	7	good	good	ADJ
ajfa-1067	227	8	corporate	corporate	ADJ
ajfa-1067	227	9	governance	governance	NOUN
ajfa-1067	227	10	best	good	ADJ
ajfa-1067	227	11	practices	practice	NOUN
ajfa-1067	227	12	.	.	PUNCT
ajfa-1067	228	1	m4	m4	PROPN
ajfa-1067	228	2	–	–	PUNCT
ajfa-1067	228	3	to	to	PART
ajfa-1067	228	4	compete	compete	VERB
ajfa-1067	228	5	for	for	ADP
ajfa-1067	228	6	finance	finance	NOUN
ajfa-1067	228	7	.	.	PUNCT
ajfa-1067	229	1	m5	m5	NOUN
ajfa-1067	229	2	–	–	PUNCT
ajfa-1067	229	3	to	to	PART
ajfa-1067	229	4	set	set	VERB
ajfa-1067	229	5	a	a	DET
ajfa-1067	229	6	good	good	ADJ
ajfa-1067	229	7	example	example	NOUN
ajfa-1067	229	8	for	for	SCONJ
ajfa-1067	229	9	other	other	ADJ
ajfa-1067	229	10	listed	list	VERB
ajfa-1067	229	11	companies	company	NOUN
ajfa-1067	229	12	to	to	PART
ajfa-1067	229	13	follow	follow	VERB
ajfa-1067	229	14	.	.	PUNCT
ajfa-1067	230	1	m6	m6	ADJ
ajfa-1067	230	2	–	–	PUNCT
ajfa-1067	230	3	to	to	PART
ajfa-1067	230	4	project	project	VERB
ajfa-1067	230	5	a	a	DET
ajfa-1067	230	6	good	good	ADJ
ajfa-1067	230	7	corporate	corporate	ADJ
ajfa-1067	230	8	image	image	NOUN
ajfa-1067	230	9	.	.	PUNCT
ajfa-1067	231	1	m7	m7	PROPN
ajfa-1067	231	2	–	–	PUNCT
ajfa-1067	231	3	wanting	want	VERB
ajfa-1067	231	4	to	to	PART
ajfa-1067	231	5	be	be	AUX
ajfa-1067	231	6	known	know	VERB
ajfa-1067	231	7	by	by	ADP
ajfa-1067	231	8	all	all	PRON
ajfa-1067	231	9	,	,	PUNCT
ajfa-1067	231	10	and	and	CCONJ
ajfa-1067	231	11	not	not	PART
ajfa-1067	231	12	just	just	ADV
ajfa-1067	231	13	an	an	DET
ajfa-1067	231	14	item	item	NOUN
ajfa-1067	231	15	on	on	ADP
ajfa-1067	231	16	the	the	DET
ajfa-1067	231	17	stock	stock	NOUN
ajfa-1067	231	18	exchange	exchange	NOUN
ajfa-1067	231	19	.	.	PUNCT
ajfa-1067	232	1	the	the	DET
ajfa-1067	232	2	above	above	ADJ
ajfa-1067	232	3	information	information	NOUN
ajfa-1067	232	4	is	be	AUX
ajfa-1067	232	5	distilled	distil	VERB
ajfa-1067	232	6	after	after	ADP
ajfa-1067	232	7	several	several	ADJ
ajfa-1067	232	8	rounds	round	NOUN
ajfa-1067	232	9	of	of	ADP
ajfa-1067	232	10	reiteration	reiteration	NOUN
ajfa-1067	232	11	.	.	PUNCT
ajfa-1067	233	1	the	the	DET
ajfa-1067	233	2	motivations	motivation	NOUN
ajfa-1067	233	3	with	with	ADP
ajfa-1067	233	4	the	the	DET
ajfa-1067	233	5	same	same	ADJ
ajfa-1067	233	6	meaning	meaning	NOUN
ajfa-1067	233	7	are	be	AUX
ajfa-1067	233	8	grouped	group	VERB
ajfa-1067	233	9	into	into	ADP
ajfa-1067	233	10	seven	seven	NUM
ajfa-1067	233	11	(	(	PUNCT
ajfa-1067	233	12	7	7	NUM
ajfa-1067	233	13	)	)	PUNCT
ajfa-1067	233	14	core	core	NOUN
ajfa-1067	233	15	codes	code	NOUN
ajfa-1067	233	16	.	.	PUNCT
ajfa-1067	234	1	the	the	DET
ajfa-1067	234	2	data	data	NOUN
ajfa-1067	234	3	is	be	AUX
ajfa-1067	234	4	then	then	ADV
ajfa-1067	234	5	cross	cross	ADJ
ajfa-1067	234	6	-	-	ADJ
ajfa-1067	234	7	analysed	analyse	VERB
ajfa-1067	234	8	with	with	ADP
ajfa-1067	234	9	the	the	DET
ajfa-1067	234	10	company	company	NOUN
ajfa-1067	234	11	profile	profile	NOUN
ajfa-1067	234	12	.	.	PUNCT
ajfa-1067	235	1	the	the	DET
ajfa-1067	235	2	matrix	matrix	NOUN
ajfa-1067	235	3	table	table	NOUN
ajfa-1067	235	4	is	be	AUX
ajfa-1067	235	5	then	then	ADV
ajfa-1067	235	6	developed	develop	VERB
ajfa-1067	235	7	as	as	SCONJ
ajfa-1067	235	8	shown	show	VERB
ajfa-1067	235	9	in	in	ADP
ajfa-1067	235	10	table	table	NOUN
ajfa-1067	235	11	1	1	NUM
ajfa-1067	235	12	.	.	PUNCT
ajfa-1067	235	13	to	to	PART
ajfa-1067	235	14	ensure	ensure	VERB
ajfa-1067	235	15	no	no	DET
ajfa-1067	235	16	data	data	NOUN
ajfa-1067	235	17	is	be	AUX
ajfa-1067	235	18	missed	miss	VERB
ajfa-1067	235	19	out	out	ADP
ajfa-1067	235	20	and	and	CCONJ
ajfa-1067	235	21	ensure	ensure	VERB
ajfa-1067	235	22	analysis	analysis	NOUN
ajfa-1067	235	23	is	be	AUX
ajfa-1067	235	24	completed	complete	VERB
ajfa-1067	235	25	,	,	PUNCT
ajfa-1067	235	26	the	the	DET
ajfa-1067	235	27	researchers	researcher	NOUN
ajfa-1067	235	28	listened	listen	VERB
ajfa-1067	235	29	to	to	ADP
ajfa-1067	235	30	all	all	DET
ajfa-1067	235	31	the	the	DET
ajfa-1067	235	32	respondents	respondent	NOUN
ajfa-1067	235	33	’	'	PUNCT
ajfa-1067	235	34	recorded	record	VERB
ajfa-1067	235	35	interviews	interview	NOUN
ajfa-1067	235	36	and	and	CCONJ
ajfa-1067	235	37	revisited	revisit	VERB
ajfa-1067	235	38	the	the	DET
ajfa-1067	235	39	transcripts	transcript	NOUN
ajfa-1067	235	40	several	several	ADJ
ajfa-1067	235	41	times	time	NOUN
ajfa-1067	235	42	.	.	PUNCT
ajfa-1067	236	1	asian	asian	ADJ
ajfa-1067	236	2	journal	journal	PROPN
ajfa-1067	236	3	of	of	ADP
ajfa-1067	236	4	finance	finance	PROPN
ajfa-1067	236	5	&	&	CCONJ
ajfa-1067	236	6	accounting	accounting	PROPN
ajfa-1067	236	7	issn	issn	PROPN
ajfa-1067	236	8	1946	1946	NUM
ajfa-1067	236	9	-	-	PUNCT
ajfa-1067	236	10	052x	052x	NOUN
ajfa-1067	236	11	2011	2011	NUM
ajfa-1067	236	12	,	,	PUNCT
ajfa-1067	236	13	vol	vol	NOUN
ajfa-1067	236	14	.	.	PROPN
ajfa-1067	237	1	3	3	NUM
ajfa-1067	237	2	,	,	PUNCT
ajfa-1067	237	3	no	no	INTJ
ajfa-1067	237	4	.	.	NOUN
ajfa-1067	237	5	1	1	NUM
ajfa-1067	237	6	:	:	PUNCT
ajfa-1067	237	7	e9	e9	NOUN
ajfa-1067	237	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	237	9	148	148	NUM
ajfa-1067	237	10	table	table	NOUN
ajfa-1067	237	11	1	1	NUM
ajfa-1067	237	12	.	.	PUNCT
ajfa-1067	237	13	code	code	NOUN
ajfa-1067	237	14	matrix	matrix	NOUN
ajfa-1067	237	15	display	display	NOUN
ajfa-1067	237	16	–	–	PUNCT
ajfa-1067	237	17	motivation	motivation	NOUN
ajfa-1067	237	18	of	of	ADP
ajfa-1067	237	19	internet	internet	NOUN
ajfa-1067	237	20	reporting	reporting	NOUN
ajfa-1067	237	21	motivation	motivation	NOUN
ajfa-1067	237	22	of	of	ADP
ajfa-1067	237	23	interviewees	interviewee	NOUN
ajfa-1067	237	24	c1	c1	PROPN
ajfa-1067	237	25	c2	c2	PROPN
ajfa-1067	237	26	c3	c3	PROPN
ajfa-1067	237	27	c4	c4	PROPN
ajfa-1067	237	28	c5	c5	PROPN
ajfa-1067	237	29	c6	c6	PROPN
ajfa-1067	237	30	c7	c7	PROPN
ajfa-1067	237	31	c8	c8	PROPN
ajfa-1067	237	32	c9	c9	PROPN
ajfa-1067	237	33	c10	c10	VERB
ajfa-1067	237	34	total	total	PROPN
ajfa-1067	237	35	n=10	n=10	PROPN
ajfa-1067	237	36	m1	m1	PROPN
ajfa-1067	237	37	–	–	PUNCT
ajfa-1067	237	38	to	to	PART
ajfa-1067	237	39	be	be	AUX
ajfa-1067	237	40	more	more	ADV
ajfa-1067	237	41	transparent	transparent	ADJ
ajfa-1067	237	42			NOUN
ajfa-1067	237	43			PROPN
ajfa-1067	237	44			PROPN
ajfa-1067	237	45			PROPN
ajfa-1067	237	46			PROPN
ajfa-1067	237	47			PROPN
ajfa-1067	237	48			PROPN
ajfa-1067	237	49			PROPN
ajfa-1067	237	50	8	8	NUM
ajfa-1067	237	51	m2	m2	PROPN
ajfa-1067	237	52	–	–	PUNCT
ajfa-1067	237	53	promoting	promote	VERB
ajfa-1067	237	54	their	their	PRON
ajfa-1067	237	55	products	product	NOUN
ajfa-1067	237	56	and	and	CCONJ
ajfa-1067	237	57	services	service	NOUN
ajfa-1067	237	58	to	to	PART
ajfa-1067	237	59	create	create	VERB
ajfa-1067	237	60	a	a	DET
ajfa-1067	237	61	good	good	ADJ
ajfa-1067	237	62	brand	brand	NOUN
ajfa-1067	237	63	name	name	NOUN
ajfa-1067	237	64	in	in	ADP
ajfa-1067	237	65	the	the	DET
ajfa-1067	237	66	industry	industry	NOUN
ajfa-1067	237	67			PROPN
ajfa-1067	237	68			PROPN
ajfa-1067	237	69			PROPN
ajfa-1067	237	70			PROPN
ajfa-1067	237	71	4	4	NUM
ajfa-1067	237	72	m3	m3	PROPN
ajfa-1067	237	73	–	–	PUNCT
ajfa-1067	237	74	strong	strong	ADJ
ajfa-1067	237	75	believer	believer	NOUN
ajfa-1067	237	76	of	of	ADP
ajfa-1067	237	77	good	good	ADJ
ajfa-1067	237	78	corporate	corporate	ADJ
ajfa-1067	237	79	governance	governance	NOUN
ajfa-1067	237	80	best	good	ADJ
ajfa-1067	237	81	practices	practice	NOUN
ajfa-1067	237	82			PROPN
ajfa-1067	237	83			PROPN
ajfa-1067	237	84			PROPN
ajfa-1067	237	85			PROPN
ajfa-1067	237	86			PROPN
ajfa-1067	237	87	5	5	NUM
ajfa-1067	237	88	m4	m4	PROPN
ajfa-1067	237	89	to	to	PART
ajfa-1067	237	90	compete	compete	VERB
ajfa-1067	237	91	for	for	ADP
ajfa-1067	237	92	finance	finance	NOUN
ajfa-1067	237	93			PROPN
ajfa-1067	237	94			PROPN
ajfa-1067	237	95	2	2	NUM
ajfa-1067	237	96	m5	m5	NOUN
ajfa-1067	237	97	–	–	PUNCT
ajfa-1067	237	98	to	to	PART
ajfa-1067	237	99	set	set	VERB
ajfa-1067	237	100	a	a	DET
ajfa-1067	237	101	good	good	ADJ
ajfa-1067	237	102	example	example	NOUN
ajfa-1067	237	103	for	for	ADP
ajfa-1067	237	104	other	other	ADJ
ajfa-1067	237	105	listed	list	VERB
ajfa-1067	237	106	companies	company	NOUN
ajfa-1067	237	107	to	to	PART
ajfa-1067	237	108	follow	follow	VERB
ajfa-1067	237	109			PROPN
ajfa-1067	237	110			PROPN
ajfa-1067	237	111	2	2	NUM
ajfa-1067	237	112	m6	m6	PROPN
ajfa-1067	237	113	–	–	PUNCT
ajfa-1067	237	114	to	to	PART
ajfa-1067	237	115	project	project	VERB
ajfa-1067	237	116	a	a	DET
ajfa-1067	237	117	good	good	ADJ
ajfa-1067	237	118	corporate	corporate	ADJ
ajfa-1067	237	119	image	image	NOUN
ajfa-1067	237	120			PROPN
ajfa-1067	237	121	1	1	NUM
ajfa-1067	237	122	m7	m7	NOUN
ajfa-1067	237	123	–	–	PUNCT
ajfa-1067	237	124	wanting	want	VERB
ajfa-1067	237	125	to	to	PART
ajfa-1067	237	126	be	be	AUX
ajfa-1067	237	127	known	know	VERB
ajfa-1067	237	128	by	by	ADP
ajfa-1067	237	129	all	all	PRON
ajfa-1067	237	130	,	,	PUNCT
ajfa-1067	237	131	and	and	CCONJ
ajfa-1067	237	132	not	not	PART
ajfa-1067	237	133	just	just	ADV
ajfa-1067	237	134	an	an	DET
ajfa-1067	237	135	item	item	NOUN
ajfa-1067	237	136	on	on	ADP
ajfa-1067	237	137	the	the	DET
ajfa-1067	237	138	stock	stock	NOUN
ajfa-1067	237	139	exchange	exchange	PROPN
ajfa-1067	237	140			PROPN
ajfa-1067	237	141			PROPN
ajfa-1067	237	142	2	2	NUM
ajfa-1067	237	143	n	n	CCONJ
ajfa-1067	237	144	=	=	NOUN
ajfa-1067	237	145	number	number	NOUN
ajfa-1067	237	146	of	of	ADP
ajfa-1067	237	147	respondents	respondent	NOUN
ajfa-1067	237	148	4.3	4.3	NUM
ajfa-1067	237	149	theme	theme	NOUN
ajfa-1067	237	150	guided	guide	VERB
ajfa-1067	237	151	questions	question	NOUN
ajfa-1067	237	152	:	:	PUNCT
ajfa-1067	237	153	influences	influence	VERB
ajfa-1067	237	154	the	the	DET
ajfa-1067	237	155	researchers	researcher	NOUN
ajfa-1067	237	156	asked	ask	VERB
ajfa-1067	237	157	the	the	DET
ajfa-1067	237	158	respondents	respondent	NOUN
ajfa-1067	237	159	the	the	DET
ajfa-1067	237	160	influences	influence	NOUN
ajfa-1067	237	161	of	of	ADP
ajfa-1067	237	162	ifr	ifr	PROPN
ajfa-1067	237	163	under	under	ADP
ajfa-1067	237	164	the	the	DET
ajfa-1067	237	165	themes	theme	NOUN
ajfa-1067	237	166	guided	guide	VERB
ajfa-1067	237	167	questions	question	NOUN
ajfa-1067	237	168	.	.	PUNCT
ajfa-1067	238	1	table	table	NOUN
ajfa-1067	238	2	2	2	NUM
ajfa-1067	238	3	shows	show	VERB
ajfa-1067	238	4	the	the	DET
ajfa-1067	238	5	results	result	NOUN
ajfa-1067	238	6	of	of	ADP
ajfa-1067	238	7	these	these	DET
ajfa-1067	238	8	questions	question	NOUN
ajfa-1067	238	9	.	.	PUNCT
ajfa-1067	239	1	all	all	DET
ajfa-1067	239	2	respondents	respondent	NOUN
ajfa-1067	239	3	claimed	claim	VERB
ajfa-1067	239	4	ownership	ownership	NOUN
ajfa-1067	239	5	structure	structure	NOUN
ajfa-1067	239	6	influenced	influence	VERB
ajfa-1067	239	7	ifr	ifr	PROPN
ajfa-1067	239	8	,	,	PUNCT
ajfa-1067	239	9	and	and	CCONJ
ajfa-1067	239	10	seven	seven	NUM
ajfa-1067	239	11	(	(	PUNCT
ajfa-1067	239	12	7	7	NUM
ajfa-1067	239	13	)	)	PUNCT
ajfa-1067	239	14	respondents	respondent	NOUN
ajfa-1067	239	15	agreed	agree	VERB
ajfa-1067	239	16	industry	industry	NOUN
ajfa-1067	239	17	members	member	NOUN
ajfa-1067	239	18	and	and	CCONJ
ajfa-1067	239	19	firm	firm	ADJ
ajfa-1067	239	20	size	size	NOUN
ajfa-1067	239	21	influenced	influence	VERB
ajfa-1067	239	22	such	such	ADJ
ajfa-1067	239	23	reporting	reporting	NOUN
ajfa-1067	239	24	practice	practice	NOUN
ajfa-1067	239	25	.	.	PUNCT
ajfa-1067	240	1	table	table	NOUN
ajfa-1067	240	2	2	2	NUM
ajfa-1067	240	3	.	.	NOUN
ajfa-1067	240	4	influences	influence	NOUN
ajfa-1067	240	5	of	of	ADP
ajfa-1067	240	6	firms	firm	NOUN
ajfa-1067	240	7	’	'	PUNCT
ajfa-1067	240	8	characteristics	characteristics	PROPN
ajfa-1067	240	9	c1	c1	PROPN
ajfa-1067	240	10	c2	c2	PROPN
ajfa-1067	240	11	c3	c3	PROPN
ajfa-1067	240	12	c4	c4	PROPN
ajfa-1067	240	13	c5	c5	PROPN
ajfa-1067	240	14	c6	c6	PROPN
ajfa-1067	240	15	c7	c7	PROPN
ajfa-1067	240	16	c8	c8	PROPN
ajfa-1067	240	17	c9	c9	PROPN
ajfa-1067	240	18	c10	c10	VERB
ajfa-1067	240	19	n=10	n=10	PROPN
ajfa-1067	240	20	industry	industry	NOUN
ajfa-1067	240	21	members	member	NOUN
ajfa-1067	240	22			PROPN
ajfa-1067	240	23			PROPN
ajfa-1067	240	24			PROPN
ajfa-1067	240	25			PROPN
ajfa-1067	240	26			PROPN
ajfa-1067	240	27			PROPN
ajfa-1067	240	28			PROPN
ajfa-1067	240	29	7	7	NUM
ajfa-1067	240	30	firm	firm	NOUN
ajfa-1067	240	31	size	size	NOUN
ajfa-1067	240	32			PROPN
ajfa-1067	240	33			PROPN
ajfa-1067	240	34			PROPN
ajfa-1067	240	35			PROPN
ajfa-1067	240	36			PROPN
ajfa-1067	240	37			PROPN
ajfa-1067	240	38			PROPN
ajfa-1067	240	39	7	7	NUM
ajfa-1067	240	40	financial	financial	ADJ
ajfa-1067	240	41	performance	performance	NOUN
ajfa-1067	240	42			PROPN
ajfa-1067	240	43			PROPN
ajfa-1067	240	44			PROPN
ajfa-1067	240	45			PROPN
ajfa-1067	240	46			PROPN
ajfa-1067	240	47	5	5	NUM
ajfa-1067	240	48	beta	beta	NOUN
ajfa-1067	240	49	(	(	PUNCT
ajfa-1067	240	50	systematic	systematic	ADJ
ajfa-1067	240	51	risk	risk	NOUN
ajfa-1067	240	52	)	)	PUNCT
ajfa-1067	240	53			PROPN
ajfa-1067	240	54			PROPN
ajfa-1067	240	55			PROPN
ajfa-1067	240	56	3	3	NUM
ajfa-1067	240	57	auditor	auditor	NOUN
ajfa-1067	240	58	type	type	NOUN
ajfa-1067	240	59	(	(	PUNCT
ajfa-1067	240	60	big	big	ADJ
ajfa-1067	240	61	4	4	NUM
ajfa-1067	240	62	or	or	CCONJ
ajfa-1067	240	63	non	non	ADJ
ajfa-1067	240	64	-	-	ADJ
ajfa-1067	240	65	big	big	ADJ
ajfa-1067	240	66	4	4	NUM
ajfa-1067	240	67	)	)	PUNCT
ajfa-1067	240	68			NOUN
ajfa-1067	240	69	1	1	NUM
ajfa-1067	240	70	ownership	ownership	NOUN
ajfa-1067	240	71	structure	structure	NOUN
ajfa-1067	240	72			PROPN
ajfa-1067	240	73			PROPN
ajfa-1067	240	74			PROPN
ajfa-1067	240	75			PROPN
ajfa-1067	240	76			PROPN
ajfa-1067	240	77			PROPN
ajfa-1067	240	78			PROPN
ajfa-1067	240	79			PROPN
ajfa-1067	240	80			PROPN
ajfa-1067	240	81			PROPN
ajfa-1067	240	82	10	10	NUM
ajfa-1067	240	83	board	board	NOUN
ajfa-1067	240	84	governance	governance	NOUN
ajfa-1067	240	85	structure	structure	NOUN
ajfa-1067	240	86			PROPN
ajfa-1067	240	87			PROPN
ajfa-1067	240	88			PROPN
ajfa-1067	240	89			PROPN
ajfa-1067	240	90			PROPN
ajfa-1067	240	91	5	5	NUM
ajfa-1067	240	92	n	n	CCONJ
ajfa-1067	240	93	=	=	NOUN
ajfa-1067	240	94	number	number	NOUN
ajfa-1067	240	95	of	of	ADP
ajfa-1067	240	96	respondents	respondent	NOUN
ajfa-1067	240	97	the	the	DET
ajfa-1067	240	98	researchers	researcher	NOUN
ajfa-1067	240	99	asked	ask	VERB
ajfa-1067	240	100	respondents	respondent	NOUN
ajfa-1067	240	101	to	to	PART
ajfa-1067	240	102	say	say	VERB
ajfa-1067	240	103	to	to	ADP
ajfa-1067	240	104	what	what	DET
ajfa-1067	240	105	extent	extent	NOUN
ajfa-1067	240	106	they	they	PRON
ajfa-1067	240	107	disagreed	disagree	VERB
ajfa-1067	240	108	or	or	CCONJ
ajfa-1067	240	109	agreed	agree	VERB
ajfa-1067	240	110	with	with	ADP
ajfa-1067	240	111	the	the	DET
ajfa-1067	240	112	influences	influence	NOUN
ajfa-1067	240	113	of	of	ADP
ajfa-1067	240	114	ownership	ownership	NOUN
ajfa-1067	240	115	and	and	CCONJ
ajfa-1067	240	116	corporate	corporate	ADJ
ajfa-1067	240	117	governance	governance	NOUN
ajfa-1067	240	118	mechanism	mechanism	NOUN
ajfa-1067	240	119	on	on	ADP
ajfa-1067	240	120	a	a	DET
ajfa-1067	240	121	likert	likert	NOUN
ajfa-1067	240	122	-	-	NOUN
ajfa-1067	240	123	scale	scale	NOUN
ajfa-1067	240	124	of	of	ADP
ajfa-1067	240	125	1	1	NUM
ajfa-1067	240	126	(	(	PUNCT
ajfa-1067	240	127	strongly	strongly	ADV
ajfa-1067	240	128	disagree	disagree	VERB
ajfa-1067	240	129	)	)	PUNCT
ajfa-1067	240	130	to	to	ADP
ajfa-1067	240	131	7	7	NUM
ajfa-1067	240	132	(	(	PUNCT
ajfa-1067	240	133	strongly	strongly	ADV
ajfa-1067	240	134	agree	agree	VERB
ajfa-1067	240	135	)	)	PUNCT
ajfa-1067	240	136	.	.	PUNCT
ajfa-1067	241	1	responses	response	NOUN
ajfa-1067	241	2	are	be	AUX
ajfa-1067	241	3	summarised	summarise	VERB
ajfa-1067	241	4	and	and	CCONJ
ajfa-1067	241	5	analysed	analyse	VERB
ajfa-1067	241	6	in	in	ADP
ajfa-1067	241	7	tables	table	NOUN
ajfa-1067	241	8	3	3	NUM
ajfa-1067	241	9	and	and	CCONJ
ajfa-1067	241	10	4	4	NUM
ajfa-1067	241	11	.	.	X
ajfa-1067	241	12	asian	asian	ADJ
ajfa-1067	241	13	journal	journal	PROPN
ajfa-1067	241	14	of	of	ADP
ajfa-1067	241	15	finance	finance	PROPN
ajfa-1067	241	16	&	&	CCONJ
ajfa-1067	241	17	accounting	accounting	PROPN
ajfa-1067	241	18	issn	issn	PROPN
ajfa-1067	241	19	1946	1946	NUM
ajfa-1067	241	20	-	-	PUNCT
ajfa-1067	241	21	052x	052x	NOUN
ajfa-1067	241	22	2011	2011	NUM
ajfa-1067	241	23	,	,	PUNCT
ajfa-1067	241	24	vol	vol	NOUN
ajfa-1067	241	25	.	.	PROPN
ajfa-1067	242	1	3	3	NUM
ajfa-1067	242	2	,	,	PUNCT
ajfa-1067	242	3	no	no	INTJ
ajfa-1067	242	4	.	.	NOUN
ajfa-1067	242	5	1	1	NUM
ajfa-1067	242	6	:	:	PUNCT
ajfa-1067	242	7	e9	e9	NOUN
ajfa-1067	242	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	242	9	149	149	NUM
ajfa-1067	242	10	as	as	SCONJ
ajfa-1067	242	11	shown	show	VERB
ajfa-1067	242	12	in	in	ADP
ajfa-1067	242	13	table	table	NOUN
ajfa-1067	242	14	3	3	NUM
ajfa-1067	242	15	,	,	PUNCT
ajfa-1067	242	16	in	in	ADP
ajfa-1067	242	17	total	total	ADJ
ajfa-1067	242	18	90	90	NUM
ajfa-1067	242	19	%	%	NOUN
ajfa-1067	242	20	of	of	ADP
ajfa-1067	242	21	the	the	DET
ajfa-1067	242	22	respondents	respondent	NOUN
ajfa-1067	242	23	agreed	agree	VERB
ajfa-1067	242	24	family	family	NOUN
ajfa-1067	242	25	owned	own	VERB
ajfa-1067	242	26	(	(	PUNCT
ajfa-1067	242	27	10	10	NUM
ajfa-1067	242	28	)	)	PUNCT
ajfa-1067	242	29	;	;	PUNCT
ajfa-1067	242	30	institutional	institutional	NOUN
ajfa-1067	242	31	owned	own	VERB
ajfa-1067	242	32	(	(	PUNCT
ajfa-1067	242	33	8)	8)	NUM
ajfa-1067	242	34	;	;	PUNCT
ajfa-1067	242	35	government	government	NOUN
ajfa-1067	242	36	owned	own	VERB
ajfa-1067	242	37	(	(	PUNCT
ajfa-1067	242	38	10	10	NUM
ajfa-1067	242	39	)	)	PUNCT
ajfa-1067	242	40	;	;	PUNCT
ajfa-1067	242	41	foreign	foreign	NOUN
ajfa-1067	242	42	owned	own	VERB
ajfa-1067	242	43	(	(	PUNCT
ajfa-1067	242	44	9	9	NUM
ajfa-1067	242	45	)	)	PUNCT
ajfa-1067	242	46	and	and	CCONJ
ajfa-1067	242	47	director	director	NOUN
ajfa-1067	242	48	owned	own	VERB
ajfa-1067	242	49	(	(	PUNCT
ajfa-1067	242	50	8)	8)	NUM
ajfa-1067	242	51	influenced	influence	VERB
ajfa-1067	242	52	the	the	DET
ajfa-1067	242	53	ifr	ifr	PROPN
ajfa-1067	242	54	practice	practice	NOUN
ajfa-1067	242	55	.	.	PUNCT
ajfa-1067	243	1	all	all	DET
ajfa-1067	243	2	10	10	NUM
ajfa-1067	243	3	respondents	respondent	NOUN
ajfa-1067	243	4	said	say	VERB
ajfa-1067	243	5	the	the	DET
ajfa-1067	243	6	family	family	NOUN
ajfa-1067	243	7	-	-	PUNCT
ajfa-1067	243	8	controlled	control	VERB
ajfa-1067	243	9	firms	firm	NOUN
ajfa-1067	243	10	are	be	AUX
ajfa-1067	243	11	not	not	PART
ajfa-1067	243	12	likely	likely	ADJ
ajfa-1067	243	13	to	to	PART
ajfa-1067	243	14	disclose	disclose	VERB
ajfa-1067	243	15	voluntary	voluntary	ADJ
ajfa-1067	243	16	information	information	NOUN
ajfa-1067	243	17	above	above	ADP
ajfa-1067	243	18	the	the	DET
ajfa-1067	243	19	mandatory	mandatory	ADJ
ajfa-1067	243	20	requirements	requirement	NOUN
ajfa-1067	243	21	because	because	SCONJ
ajfa-1067	243	22	there	there	PRON
ajfa-1067	243	23	is	be	VERB
ajfa-1067	243	24	a	a	DET
ajfa-1067	243	25	low	low	ADJ
ajfa-1067	243	26	demand	demand	NOUN
ajfa-1067	243	27	for	for	ADP
ajfa-1067	243	28	public	public	ADJ
ajfa-1067	243	29	disclosure	disclosure	NOUN
ajfa-1067	243	30	.	.	PUNCT
ajfa-1067	244	1	according	accord	VERB
ajfa-1067	244	2	to	to	ADP
ajfa-1067	244	3	the	the	DET
ajfa-1067	244	4	respondents	respondent	NOUN
ajfa-1067	244	5	,	,	PUNCT
ajfa-1067	244	6	larger	large	ADJ
ajfa-1067	244	7	equity	equity	NOUN
ajfa-1067	244	8	institutional	institutional	ADJ
ajfa-1067	244	9	investors	investor	NOUN
ajfa-1067	244	10	will	will	AUX
ajfa-1067	244	11	oversee	oversee	VERB
ajfa-1067	244	12	company	company	NOUN
ajfa-1067	244	13	management	management	NOUN
ajfa-1067	244	14	and	and	CCONJ
ajfa-1067	244	15	policies	policy	NOUN
ajfa-1067	244	16	because	because	SCONJ
ajfa-1067	244	17	they	they	PRON
ajfa-1067	244	18	have	have	VERB
ajfa-1067	244	19	the	the	DET
ajfa-1067	244	20	voting	voting	NOUN
ajfa-1067	244	21	power	power	NOUN
ajfa-1067	244	22	to	to	PART
ajfa-1067	244	23	pressure	pressure	VERB
ajfa-1067	244	24	self	self	NOUN
ajfa-1067	244	25	-	-	PUNCT
ajfa-1067	244	26	serving	serve	VERB
ajfa-1067	244	27	management	management	NOUN
ajfa-1067	244	28	.	.	PUNCT
ajfa-1067	245	1	as	as	ADP
ajfa-1067	245	2	for	for	ADP
ajfa-1067	245	3	foreign	foreign	ADJ
ajfa-1067	245	4	owned	own	VERB
ajfa-1067	245	5	firms	firm	NOUN
ajfa-1067	245	6	,	,	PUNCT
ajfa-1067	245	7	because	because	SCONJ
ajfa-1067	245	8	of	of	ADP
ajfa-1067	245	9	the	the	DET
ajfa-1067	245	10	geographical	geographical	ADJ
ajfa-1067	245	11	separation	separation	NOUN
ajfa-1067	245	12	between	between	ADP
ajfa-1067	245	13	management	management	NOUN
ajfa-1067	245	14	and	and	CCONJ
ajfa-1067	245	15	foreign	foreign	ADJ
ajfa-1067	245	16	owners	owner	NOUN
ajfa-1067	245	17	,	,	PUNCT
ajfa-1067	245	18	the	the	DET
ajfa-1067	245	19	demand	demand	NOUN
ajfa-1067	245	20	for	for	ADP
ajfa-1067	245	21	disclosure	disclosure	NOUN
ajfa-1067	245	22	is	be	AUX
ajfa-1067	245	23	also	also	ADV
ajfa-1067	245	24	greater	great	ADJ
ajfa-1067	245	25	.	.	PUNCT
ajfa-1067	246	1	table	table	NOUN
ajfa-1067	246	2	3	3	NUM
ajfa-1067	246	3	.	.	NOUN
ajfa-1067	246	4	influences	influence	NOUN
ajfa-1067	246	5	of	of	ADP
ajfa-1067	246	6	ownership	ownership	NOUN
ajfa-1067	246	7	level	level	NOUN
ajfa-1067	246	8	of	of	ADP
ajfa-1067	246	9	agreement	agreement	NOUN
ajfa-1067	246	10	ownership	ownership	NOUN
ajfa-1067	246	11	n	n	NOUN
ajfa-1067	246	12	1	1	NUM
ajfa-1067	246	13	2	2	NUM
ajfa-1067	246	14	3	3	NUM
ajfa-1067	246	15	4	4	NUM
ajfa-1067	246	16	5	5	NUM
ajfa-1067	246	17	6	6	NUM
ajfa-1067	246	18	7	7	NUM
ajfa-1067	246	19	family	family	NOUN
ajfa-1067	246	20	owned	own	VERB
ajfa-1067	246	21	10	10	NUM
ajfa-1067	246	22	0	0	NUM
ajfa-1067	246	23	0	0	NUM
ajfa-1067	246	24	0	0	NUM
ajfa-1067	246	25	0	0	NUM
ajfa-1067	246	26	1	1	NUM
ajfa-1067	246	27	8	8	NUM
ajfa-1067	246	28	1	1	NUM
ajfa-1067	246	29	institutional	institutional	NOUN
ajfa-1067	246	30	owned	own	VERB
ajfa-1067	246	31	10	10	NUM
ajfa-1067	246	32	0	0	NUM
ajfa-1067	246	33	1	1	NUM
ajfa-1067	246	34	0	0	NUM
ajfa-1067	246	35	1	1	NUM
ajfa-1067	246	36	0	0	NUM
ajfa-1067	246	37	6	6	NUM
ajfa-1067	246	38	2	2	NUM
ajfa-1067	246	39	government	government	NOUN
ajfa-1067	246	40	owned	own	VERB
ajfa-1067	246	41	10	10	NUM
ajfa-1067	246	42	0	0	NUM
ajfa-1067	246	43	0	0	NUM
ajfa-1067	246	44	0	0	NUM
ajfa-1067	246	45	0	0	NUM
ajfa-1067	246	46	2	2	NUM
ajfa-1067	246	47	6	6	NUM
ajfa-1067	246	48	2	2	NUM
ajfa-1067	246	49	foreign	foreign	NOUN
ajfa-1067	246	50	owned	own	VERB
ajfa-1067	246	51	10	10	NUM
ajfa-1067	246	52	0	0	NUM
ajfa-1067	246	53	0	0	NUM
ajfa-1067	246	54	0	0	NUM
ajfa-1067	246	55	1	1	NUM
ajfa-1067	246	56	0	0	NUM
ajfa-1067	246	57	7	7	NUM
ajfa-1067	246	58	2	2	NUM
ajfa-1067	246	59	director	director	NOUN
ajfa-1067	246	60	owned	own	VERB
ajfa-1067	246	61	10	10	NUM
ajfa-1067	246	62	0	0	NUM
ajfa-1067	246	63	0	0	NUM
ajfa-1067	246	64	0	0	NUM
ajfa-1067	246	65	2	2	NUM
ajfa-1067	246	66	1	1	NUM
ajfa-1067	246	67	5	5	NUM
ajfa-1067	246	68	2	2	NUM
ajfa-1067	246	69	1	1	NUM
ajfa-1067	246	70	(	(	PUNCT
ajfa-1067	246	71	2	2	NUM
ajfa-1067	246	72	%	%	NOUN
ajfa-1067	246	73	)	)	PUNCT
ajfa-1067	246	74	4	4	NUM
ajfa-1067	246	75	(	(	PUNCT
ajfa-1067	246	76	8	8	NUM
ajfa-1067	246	77	%	%	NOUN
ajfa-1067	246	78	)	)	PUNCT
ajfa-1067	246	79	45	45	NUM
ajfa-1067	246	80	(	(	PUNCT
ajfa-1067	246	81	90	90	NUM
ajfa-1067	246	82	%	%	NOUN
ajfa-1067	246	83	)	)	PUNCT
ajfa-1067	246	84	n	n	CCONJ
ajfa-1067	247	1	=	=	NOUN
ajfa-1067	247	2	number	number	NOUN
ajfa-1067	247	3	of	of	ADP
ajfa-1067	247	4	responses	response	NOUN
ajfa-1067	247	5	level	level	NOUN
ajfa-1067	247	6	of	of	ADP
ajfa-1067	247	7	agreement	agreement	NOUN
ajfa-1067	247	8	on	on	ADP
ajfa-1067	247	9	a	a	DET
ajfa-1067	247	10	scale	scale	NOUN
ajfa-1067	247	11	of	of	ADP
ajfa-1067	247	12	:	:	PUNCT
ajfa-1067	247	13	1	1	NUM
ajfa-1067	247	14	=	=	PRON
ajfa-1067	247	15	strongly	strongly	ADV
ajfa-1067	247	16	disagree	disagree	VERB
ajfa-1067	247	17	2	2	NUM
ajfa-1067	247	18	=	=	PRON
ajfa-1067	247	19	disagree	disagree	VERB
ajfa-1067	247	20	3	3	NUM
ajfa-1067	247	21	=	=	PRON
ajfa-1067	247	22	slightly	slightly	ADV
ajfa-1067	247	23	disagree	disagree	VERB
ajfa-1067	247	24	4	4	NUM
ajfa-1067	247	25	=	=	ADJ
ajfa-1067	247	26	neutral	neutral	ADJ
ajfa-1067	247	27	5	5	NUM
ajfa-1067	247	28	=	=	PRON
ajfa-1067	247	29	slightly	slightly	ADV
ajfa-1067	247	30	agree	agree	VERB
ajfa-1067	247	31	6	6	NUM
ajfa-1067	247	32	=	=	PRON
ajfa-1067	247	33	agree	agree	VERB
ajfa-1067	247	34	7	7	NUM
ajfa-1067	247	35	=	=	PRON
ajfa-1067	247	36	strongly	strongly	ADV
ajfa-1067	247	37	agree	agree	VERB
ajfa-1067	247	38	the	the	DET
ajfa-1067	247	39	results	result	NOUN
ajfa-1067	247	40	concerning	concern	VERB
ajfa-1067	247	41	the	the	DET
ajfa-1067	247	42	influence	influence	NOUN
ajfa-1067	247	43	of	of	ADP
ajfa-1067	247	44	corporate	corporate	ADJ
ajfa-1067	247	45	governance	governance	NOUN
ajfa-1067	247	46	mechanism	mechanism	NOUN
ajfa-1067	247	47	on	on	ADP
ajfa-1067	247	48	ifr	ifr	PROPN
ajfa-1067	247	49	varied	vary	VERB
ajfa-1067	247	50	widely	widely	ADV
ajfa-1067	247	51	.	.	PUNCT
ajfa-1067	248	1	this	this	PRON
ajfa-1067	248	2	shows	show	VERB
ajfa-1067	248	3	respondents	respondent	NOUN
ajfa-1067	248	4	were	be	AUX
ajfa-1067	248	5	largely	largely	ADV
ajfa-1067	248	6	unsure	unsure	ADJ
ajfa-1067	248	7	about	about	ADP
ajfa-1067	248	8	its	its	PRON
ajfa-1067	248	9	influence	influence	NOUN
ajfa-1067	248	10	,	,	PUNCT
ajfa-1067	248	11	with	with	ADP
ajfa-1067	248	12	34	34	NUM
ajfa-1067	248	13	%	%	NOUN
ajfa-1067	248	14	of	of	ADP
ajfa-1067	248	15	respondents	respondent	NOUN
ajfa-1067	248	16	agreeing	agree	VERB
ajfa-1067	248	17	the	the	DET
ajfa-1067	248	18	corporate	corporate	ADJ
ajfa-1067	248	19	governance	governance	NOUN
ajfa-1067	248	20	mechanism	mechanism	NOUN
ajfa-1067	248	21	influences	influence	VERB
ajfa-1067	248	22	ifr	ifr	NOUN
ajfa-1067	248	23	and	and	CCONJ
ajfa-1067	248	24	49	49	NUM
ajfa-1067	248	25	%	%	NOUN
ajfa-1067	248	26	of	of	ADP
ajfa-1067	248	27	the	the	DET
ajfa-1067	248	28	respondents	respondent	NOUN
ajfa-1067	248	29	indicating	indicate	VERB
ajfa-1067	248	30	the	the	DET
ajfa-1067	248	31	corporate	corporate	ADJ
ajfa-1067	248	32	governance	governance	NOUN
ajfa-1067	248	33	mechanism	mechanism	NOUN
ajfa-1067	248	34	does	do	AUX
ajfa-1067	248	35	not	not	PART
ajfa-1067	248	36	influence	influence	VERB
ajfa-1067	248	37	ifr	ifr	PROPN
ajfa-1067	248	38	.	.	PUNCT
ajfa-1067	249	1	four	four	NUM
ajfa-1067	249	2	(	(	PUNCT
ajfa-1067	249	3	4	4	X
ajfa-1067	249	4	)	)	PUNCT
ajfa-1067	249	5	respondents	respondent	NOUN
ajfa-1067	249	6	said	say	VERB
ajfa-1067	249	7	audit	audit	NOUN
ajfa-1067	249	8	committee	committee	NOUN
ajfa-1067	249	9	size	size	NOUN
ajfa-1067	249	10	was	be	AUX
ajfa-1067	249	11	neutral	neutral	ADJ
ajfa-1067	249	12	to	to	ADP
ajfa-1067	249	13	ifr	ifr	PROPN
ajfa-1067	249	14	practice	practice	NOUN
ajfa-1067	249	15	and	and	CCONJ
ajfa-1067	249	16	three	three	NUM
ajfa-1067	249	17	(	(	PUNCT
ajfa-1067	249	18	3	3	X
ajfa-1067	249	19	)	)	PUNCT
ajfa-1067	249	20	respondents	respondent	NOUN
ajfa-1067	249	21	had	have	VERB
ajfa-1067	249	22	the	the	DET
ajfa-1067	249	23	opinion	opinion	NOUN
ajfa-1067	249	24	audit	audit	NOUN
ajfa-1067	249	25	committee	committee	NOUN
ajfa-1067	249	26	meeting	meeting	NOUN
ajfa-1067	249	27	frequency	frequency	NOUN
ajfa-1067	249	28	was	be	AUX
ajfa-1067	249	29	also	also	ADV
ajfa-1067	249	30	neutral	neutral	ADJ
ajfa-1067	249	31	to	to	ADP
ajfa-1067	249	32	ifr	ifr	PROPN
ajfa-1067	249	33	practice	practice	NOUN
ajfa-1067	249	34	.	.	PUNCT
ajfa-1067	250	1	four	four	NUM
ajfa-1067	250	2	(	(	PUNCT
ajfa-1067	250	3	4	4	X
ajfa-1067	250	4	)	)	PUNCT
ajfa-1067	250	5	respondents	respondent	NOUN
ajfa-1067	250	6	disagreeing	disagree	VERB
ajfa-1067	250	7	the	the	DET
ajfa-1067	250	8	audit	audit	NOUN
ajfa-1067	250	9	committee	committee	NOUN
ajfa-1067	250	10	financial	financial	ADJ
ajfa-1067	250	11	expert	expert	NOUN
ajfa-1067	250	12	influences	influence	VERB
ajfa-1067	250	13	ifr	ifr	PROPN
ajfa-1067	250	14	,	,	PUNCT
ajfa-1067	250	15	while	while	SCONJ
ajfa-1067	250	16	five	five	NUM
ajfa-1067	250	17	(	(	PUNCT
ajfa-1067	250	18	5	5	NUM
ajfa-1067	250	19	)	)	PUNCT
ajfa-1067	250	20	respondents	respondent	NOUN
ajfa-1067	250	21	agreeing	agree	VERB
ajfa-1067	250	22	audit	audit	NOUN
ajfa-1067	250	23	committee	committee	NOUN
ajfa-1067	250	24	financial	financial	ADJ
ajfa-1067	250	25	expert	expert	PROPN
ajfa-1067	250	26	influences	influence	VERB
ajfa-1067	250	27	ifr	ifr	PROPN
ajfa-1067	250	28	.	.	PUNCT
ajfa-1067	251	1	asian	asian	PROPN
ajfa-1067	251	2	journal	journal	PROPN
ajfa-1067	251	3	of	of	ADP
ajfa-1067	251	4	finance	finance	PROPN
ajfa-1067	251	5	&	&	CCONJ
ajfa-1067	251	6	accounting	accounting	PROPN
ajfa-1067	251	7	issn	issn	PROPN
ajfa-1067	251	8	1946	1946	NUM
ajfa-1067	251	9	-	-	PUNCT
ajfa-1067	251	10	052x	052x	NOUN
ajfa-1067	251	11	2011	2011	NUM
ajfa-1067	251	12	,	,	PUNCT
ajfa-1067	251	13	vol	vol	NOUN
ajfa-1067	251	14	.	.	PROPN
ajfa-1067	252	1	3	3	NUM
ajfa-1067	252	2	,	,	PUNCT
ajfa-1067	252	3	no	no	INTJ
ajfa-1067	252	4	.	.	NOUN
ajfa-1067	252	5	1	1	NUM
ajfa-1067	252	6	:	:	PUNCT
ajfa-1067	252	7	e9	e9	NOUN
ajfa-1067	252	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	252	9	150	150	NUM
ajfa-1067	252	10	table	table	NOUN
ajfa-1067	252	11	4	4	NUM
ajfa-1067	252	12	.	.	NOUN
ajfa-1067	252	13	influences	influence	NOUN
ajfa-1067	252	14	of	of	ADP
ajfa-1067	252	15	corporate	corporate	ADJ
ajfa-1067	252	16	governance	governance	NOUN
ajfa-1067	252	17	mechanism	mechanism	NOUN
ajfa-1067	252	18	level	level	NOUN
ajfa-1067	252	19	of	of	ADP
ajfa-1067	252	20	agreement	agreement	NOUN
ajfa-1067	252	21	corporate	corporate	ADJ
ajfa-1067	252	22	governance	governance	NOUN
ajfa-1067	252	23	n	n	NOUN
ajfa-1067	252	24	1	1	NUM
ajfa-1067	252	25	2	2	NUM
ajfa-1067	252	26	3	3	NUM
ajfa-1067	252	27	4	4	NUM
ajfa-1067	252	28	5	5	NUM
ajfa-1067	252	29	6	6	NUM
ajfa-1067	252	30	7	7	NUM
ajfa-1067	252	31	board	board	NOUN
ajfa-1067	252	32	size	size	NOUN
ajfa-1067	252	33	10	10	NUM
ajfa-1067	252	34	1	1	NUM
ajfa-1067	252	35	7	7	NUM
ajfa-1067	252	36	1	1	NUM
ajfa-1067	252	37	1	1	NUM
ajfa-1067	252	38	0	0	NUM
ajfa-1067	252	39	0	0	NUM
ajfa-1067	252	40	0	0	NUM
ajfa-1067	252	41	non	non	ADJ
ajfa-1067	252	42	-	-	ADJ
ajfa-1067	252	43	executive	executive	ADJ
ajfa-1067	252	44	dir	dir	NOUN
ajfa-1067	252	45	.	.	PUNCT
ajfa-1067	253	1	10	10	NUM
ajfa-1067	253	2	1	1	NUM
ajfa-1067	253	3	2	2	NUM
ajfa-1067	253	4	1	1	NUM
ajfa-1067	253	5	2	2	NUM
ajfa-1067	253	6	2	2	NUM
ajfa-1067	253	7	2	2	NUM
ajfa-1067	253	8	0	0	NUM
ajfa-1067	253	9	independent	independent	ADJ
ajfa-1067	253	10	dir	dir	NOUN
ajfa-1067	253	11	.	.	PUNCT
ajfa-1067	254	1	10	10	NUM
ajfa-1067	254	2	1	1	NUM
ajfa-1067	254	3	2	2	NUM
ajfa-1067	254	4	1	1	NUM
ajfa-1067	254	5	0	0	NUM
ajfa-1067	254	6	2	2	NUM
ajfa-1067	254	7	3	3	NUM
ajfa-1067	254	8	1	1	NUM
ajfa-1067	254	9	ceo	ceo	NOUN
ajfa-1067	254	10	duality	duality	NOUN
ajfa-1067	254	11	10	10	NUM
ajfa-1067	254	12	1	1	NUM
ajfa-1067	254	13	1	1	NUM
ajfa-1067	254	14	3	3	NUM
ajfa-1067	254	15	2	2	NUM
ajfa-1067	254	16	2	2	NUM
ajfa-1067	254	17	1	1	NUM
ajfa-1067	254	18	0	0	NUM
ajfa-1067	254	19	director	director	NOUN
ajfa-1067	254	20	with	with	ADP
ajfa-1067	254	21	finance	finance	PROPN
ajfa-1067	254	22	&	&	CCONJ
ajfa-1067	254	23	acc	acc	PROPN
ajfa-1067	254	24	.	.	PROPN
ajfa-1067	255	1	10	10	NUM
ajfa-1067	255	2	1	1	NUM
ajfa-1067	255	3	1	1	NUM
ajfa-1067	255	4	2	2	NUM
ajfa-1067	255	5	1	1	NUM
ajfa-1067	255	6	0	0	NUM
ajfa-1067	255	7	4	4	NUM
ajfa-1067	255	8	1	1	NUM
ajfa-1067	255	9	family	family	NOUN
ajfa-1067	255	10	director	director	NOUN
ajfa-1067	255	11	10	10	NUM
ajfa-1067	255	12	1	1	NUM
ajfa-1067	255	13	2	2	NUM
ajfa-1067	255	14	3	3	NUM
ajfa-1067	255	15	2	2	NUM
ajfa-1067	255	16	0	0	NUM
ajfa-1067	255	17	1	1	NUM
ajfa-1067	255	18	1	1	NUM
ajfa-1067	255	19	multiple	multiple	ADJ
ajfa-1067	255	20	directorship	directorship	NOUN
ajfa-1067	255	21	10	10	NUM
ajfa-1067	255	22	1	1	NUM
ajfa-1067	255	23	2	2	NUM
ajfa-1067	255	24	1	1	NUM
ajfa-1067	255	25	1	1	NUM
ajfa-1067	255	26	0	0	NUM
ajfa-1067	255	27	4	4	NUM
ajfa-1067	255	28	1	1	NUM
ajfa-1067	255	29	audit	audit	NOUN
ajfa-1067	255	30	committee	committee	NOUN
ajfa-1067	255	31	size	size	NOUN
ajfa-1067	255	32	10	10	NUM
ajfa-1067	255	33	1	1	NUM
ajfa-1067	255	34	3	3	NUM
ajfa-1067	255	35	1	1	NUM
ajfa-1067	255	36	4	4	NUM
ajfa-1067	255	37	0	0	NUM
ajfa-1067	255	38	1	1	NUM
ajfa-1067	255	39	0	0	NUM
ajfa-1067	255	40	ac	ac	ADJ
ajfa-1067	255	41	financial	financial	ADJ
ajfa-1067	255	42	expert	expert	NOUN
ajfa-1067	255	43	10	10	NUM
ajfa-1067	255	44	1	1	NUM
ajfa-1067	255	45	2	2	NUM
ajfa-1067	255	46	1	1	NUM
ajfa-1067	255	47	1	1	NUM
ajfa-1067	255	48	0	0	NUM
ajfa-1067	255	49	4	4	NUM
ajfa-1067	255	50	1	1	NUM
ajfa-1067	255	51	board	board	NOUN
ajfa-1067	255	52	&	&	CCONJ
ajfa-1067	255	53	ac	ac	PROPN
ajfa-1067	255	54	meeting	meeting	PROPN
ajfa-1067	255	55	frequency	frequency	NOUN
ajfa-1067	255	56	10	10	NUM
ajfa-1067	255	57	1	1	NUM
ajfa-1067	255	58	2	2	NUM
ajfa-1067	255	59	1	1	NUM
ajfa-1067	255	60	3	3	NUM
ajfa-1067	255	61	0	0	NUM
ajfa-1067	255	62	2	2	NUM
ajfa-1067	255	63	1	1	NUM
ajfa-1067	255	64	49	49	NUM
ajfa-1067	255	65	(	(	PUNCT
ajfa-1067	255	66	49	49	NUM
ajfa-1067	255	67	%	%	NOUN
ajfa-1067	255	68	)	)	PUNCT
ajfa-1067	255	69	17	17	NUM
ajfa-1067	255	70	(	(	PUNCT
ajfa-1067	255	71	17	17	NUM
ajfa-1067	255	72	%	%	NOUN
ajfa-1067	255	73	)	)	PUNCT
ajfa-1067	255	74	34	34	NUM
ajfa-1067	255	75	(	(	PUNCT
ajfa-1067	255	76	34	34	NUM
ajfa-1067	255	77	%	%	NOUN
ajfa-1067	255	78	)	)	PUNCT
ajfa-1067	255	79	n	n	CCONJ
ajfa-1067	255	80	=	=	NOUN
ajfa-1067	255	81	number	number	NOUN
ajfa-1067	255	82	of	of	ADP
ajfa-1067	255	83	respondents	respondent	NOUN
ajfa-1067	255	84	level	level	NOUN
ajfa-1067	255	85	of	of	ADP
ajfa-1067	255	86	agreement	agreement	NOUN
ajfa-1067	255	87	on	on	ADP
ajfa-1067	255	88	a	a	DET
ajfa-1067	255	89	scale	scale	NOUN
ajfa-1067	255	90	of	of	ADP
ajfa-1067	255	91	:	:	PUNCT
ajfa-1067	255	92	1	1	NUM
ajfa-1067	255	93	=	=	PRON
ajfa-1067	255	94	strongly	strongly	ADV
ajfa-1067	255	95	disagree	disagree	VERB
ajfa-1067	255	96	2	2	NUM
ajfa-1067	255	97	=	=	PRON
ajfa-1067	255	98	disagree	disagree	VERB
ajfa-1067	255	99	3	3	NUM
ajfa-1067	255	100	=	=	PRON
ajfa-1067	255	101	slightly	slightly	ADV
ajfa-1067	255	102	disagree	disagree	VERB
ajfa-1067	255	103	4	4	NUM
ajfa-1067	255	104	=	=	ADJ
ajfa-1067	255	105	neutral	neutral	ADJ
ajfa-1067	255	106	5	5	NUM
ajfa-1067	255	107	=	=	PRON
ajfa-1067	255	108	slightly	slightly	ADV
ajfa-1067	255	109	agree	agree	VERB
ajfa-1067	255	110	6	6	NUM
ajfa-1067	255	111	=	=	PRON
ajfa-1067	255	112	agree	agree	VERB
ajfa-1067	255	113	7	7	NUM
ajfa-1067	255	114	=	=	PRON
ajfa-1067	255	115	strongly	strongly	ADV
ajfa-1067	255	116	agree	agree	VERB
ajfa-1067	255	117	4.4	4.4	NUM
ajfa-1067	255	118	applicability	applicability	NOUN
ajfa-1067	255	119	of	of	ADP
ajfa-1067	255	120	disclosure	disclosure	NOUN
ajfa-1067	255	121	theories	theory	NOUN
ajfa-1067	255	122	several	several	ADJ
ajfa-1067	255	123	theories	theory	NOUN
ajfa-1067	255	124	,	,	PUNCT
ajfa-1067	255	125	such	such	ADJ
ajfa-1067	255	126	as	as	ADP
ajfa-1067	255	127	positive	positive	ADJ
ajfa-1067	255	128	accounting	accounting	NOUN
ajfa-1067	255	129	theories	theory	NOUN
ajfa-1067	255	130	and	and	CCONJ
ajfa-1067	255	131	institutional	institutional	ADJ
ajfa-1067	255	132	theory	theory	NOUN
ajfa-1067	255	133	,	,	PUNCT
ajfa-1067	255	134	determined	determine	VERB
ajfa-1067	255	135	the	the	DET
ajfa-1067	255	136	accounting	accounting	NOUN
ajfa-1067	255	137	choice	choice	NOUN
ajfa-1067	255	138	and	and	CCONJ
ajfa-1067	255	139	disclosure	disclosure	NOUN
ajfa-1067	255	140	.	.	PUNCT
ajfa-1067	256	1	the	the	DET
ajfa-1067	256	2	interview	interview	NOUN
ajfa-1067	256	3	data	datum	NOUN
ajfa-1067	256	4	reveals	reveal	VERB
ajfa-1067	256	5	the	the	DET
ajfa-1067	256	6	respondents	respondent	NOUN
ajfa-1067	256	7	place	place	VERB
ajfa-1067	256	8	high	high	ADJ
ajfa-1067	256	9	regard	regard	NOUN
ajfa-1067	256	10	on	on	ADP
ajfa-1067	256	11	the	the	DET
ajfa-1067	256	12	environmental	environmental	ADJ
ajfa-1067	256	13	actors	actor	NOUN
ajfa-1067	256	14	as	as	SCONJ
ajfa-1067	256	15	argued	argue	VERB
ajfa-1067	256	16	by	by	ADP
ajfa-1067	256	17	institutional	institutional	ADJ
ajfa-1067	256	18	theory	theory	NOUN
ajfa-1067	256	19	.	.	PUNCT
ajfa-1067	257	1	for	for	ADP
ajfa-1067	257	2	example	example	NOUN
ajfa-1067	257	3	,	,	PUNCT
ajfa-1067	257	4	c4	c4	NOUN
ajfa-1067	257	5	states	state	NOUN
ajfa-1067	257	6	:	:	PUNCT
ajfa-1067	257	7	for	for	ADP
ajfa-1067	257	8	xbrl	xbrl	PROPN
ajfa-1067	257	9	implementation	implementation	PROPN
ajfa-1067	257	10	,	,	PUNCT
ajfa-1067	257	11	u.s	u.s	PROPN
ajfa-1067	257	12	.	.	PROPN
ajfa-1067	257	13	companies	company	NOUN
ajfa-1067	257	14	converted	convert	VERB
ajfa-1067	257	15	data	datum	NOUN
ajfa-1067	257	16	from	from	ADP
ajfa-1067	257	17	june	june	PROPN
ajfa-1067	257	18	2009	2009	NUM
ajfa-1067	257	19	onward	onward	ADV
ajfa-1067	257	20	.	.	PUNCT
ajfa-1067	258	1	japan	japan	PROPN
ajfa-1067	258	2	presented	present	VERB
ajfa-1067	258	3	their	their	PRON
ajfa-1067	258	4	annual	annual	ADJ
ajfa-1067	258	5	report	report	NOUN
ajfa-1067	258	6	2008	2008	NUM
ajfa-1067	258	7	in	in	ADP
ajfa-1067	258	8	xbrl	xbrl	PROPN
ajfa-1067	258	9	format	format	NOUN
ajfa-1067	258	10	.	.	PUNCT
ajfa-1067	259	1	our	our	PRON
ajfa-1067	259	2	neighbouring	neighbouring	NOUN
ajfa-1067	259	3	country	country	NOUN
ajfa-1067	259	4	,	,	PUNCT
ajfa-1067	259	5	singapore	singapore	PROPN
ajfa-1067	259	6	companies	company	NOUN
ajfa-1067	259	7	incorporated	incorporate	VERB
ajfa-1067	259	8	after	after	SCONJ
ajfa-1067	259	9	1/11/2007	1/11/2007	NUM
ajfa-1067	259	10	are	be	AUX
ajfa-1067	259	11	required	require	VERB
ajfa-1067	259	12	to	to	PART
ajfa-1067	259	13	present	present	VERB
ajfa-1067	259	14	annual	annual	ADJ
ajfa-1067	259	15	return	return	NOUN
ajfa-1067	259	16	in	in	ADP
ajfa-1067	259	17	xbrl	xbrl	PROPN
ajfa-1067	259	18	format	format	NOUN
ajfa-1067	259	19	,	,	PUNCT
ajfa-1067	259	20	29	29	NUM
ajfa-1067	259	21	thai	thai	ADJ
ajfa-1067	259	22	companies	company	NOUN
ajfa-1067	259	23	participate	participate	VERB
ajfa-1067	259	24	in	in	ADP
ajfa-1067	259	25	a	a	DET
ajfa-1067	259	26	pilot	pilot	NOUN
ajfa-1067	259	27	project	project	NOUN
ajfa-1067	259	28	to	to	PART
ajfa-1067	259	29	develop	develop	VERB
ajfa-1067	259	30	reporting	reporting	NOUN
ajfa-1067	259	31	in	in	ADP
ajfa-1067	259	32	xbrl	xbrl	PROPN
ajfa-1067	259	33	.	.	PUNCT
ajfa-1067	260	1	malaysia	malaysia	PROPN
ajfa-1067	260	2	companies	company	NOUN
ajfa-1067	260	3	are	be	AUX
ajfa-1067	260	4	not	not	PART
ajfa-1067	260	5	doing	do	VERB
ajfa-1067	260	6	it	it	PRON
ajfa-1067	260	7	yet	yet	ADV
ajfa-1067	260	8	.	.	PUNCT
ajfa-1067	261	1	eventually	eventually	ADV
ajfa-1067	261	2	,	,	PUNCT
ajfa-1067	261	3	we	we	PRON
ajfa-1067	261	4	will	will	AUX
ajfa-1067	261	5	follow	follow	VERB
ajfa-1067	261	6	others	other	NOUN
ajfa-1067	261	7	.	.	PUNCT
ajfa-1067	262	1	c2	c2	PROPN
ajfa-1067	262	2	’s	’s	PART
ajfa-1067	262	3	explanation	explanation	NOUN
ajfa-1067	262	4	for	for	ADP
ajfa-1067	262	5	their	their	PRON
ajfa-1067	262	6	reporting	reporting	NOUN
ajfa-1067	262	7	format	format	NOUN
ajfa-1067	262	8	:	:	PUNCT
ajfa-1067	262	9	we	we	PRON
ajfa-1067	262	10	benchmark	benchmark	VERB
ajfa-1067	262	11	ourselves	ourselves	PRON
ajfa-1067	262	12	against	against	ADP
ajfa-1067	262	13	other	other	ADJ
ajfa-1067	262	14	exchanges	exchange	NOUN
ajfa-1067	262	15	such	such	ADJ
ajfa-1067	262	16	as	as	ADP
ajfa-1067	262	17	australia	australia	PROPN
ajfa-1067	262	18	,	,	PUNCT
ajfa-1067	262	19	new	new	PROPN
ajfa-1067	262	20	york	york	PROPN
ajfa-1067	262	21	,	,	PUNCT
ajfa-1067	262	22	singapore	singapore	PROPN
ajfa-1067	262	23	and	and	CCONJ
ajfa-1067	262	24	hong	hong	PROPN
ajfa-1067	262	25	kong	kong	PROPN
ajfa-1067	262	26	.	.	PUNCT
ajfa-1067	263	1	we	we	PRON
ajfa-1067	263	2	also	also	ADV
ajfa-1067	263	3	refer	refer	VERB
ajfa-1067	263	4	to	to	ADP
ajfa-1067	263	5	award	award	NOUN
ajfa-1067	263	6	winners	winner	NOUN
ajfa-1067	263	7	and	and	CCONJ
ajfa-1067	263	8	foreign	foreign	ADJ
ajfa-1067	263	9	companies	company	NOUN
ajfa-1067	263	10	.	.	PUNCT
ajfa-1067	264	1	from	from	ADP
ajfa-1067	264	2	the	the	DET
ajfa-1067	264	3	institutional	institutional	ADJ
ajfa-1067	264	4	perspective	perspective	NOUN
ajfa-1067	264	5	,	,	PUNCT
ajfa-1067	264	6	external	external	ADJ
ajfa-1067	264	7	factors	factor	NOUN
ajfa-1067	264	8	appear	appear	VERB
ajfa-1067	264	9	to	to	PART
ajfa-1067	264	10	assert	assert	VERB
ajfa-1067	264	11	the	the	DET
ajfa-1067	264	12	normative	normative	ADJ
ajfa-1067	264	13	and	and	CCONJ
ajfa-1067	264	14	asian	asian	ADJ
ajfa-1067	264	15	journal	journal	NOUN
ajfa-1067	264	16	of	of	ADP
ajfa-1067	264	17	finance	finance	PROPN
ajfa-1067	264	18	&	&	CCONJ
ajfa-1067	264	19	accounting	accounting	PROPN
ajfa-1067	264	20	issn	issn	PROPN
ajfa-1067	264	21	1946	1946	NUM
ajfa-1067	264	22	-	-	PUNCT
ajfa-1067	264	23	052x	052x	NOUN
ajfa-1067	264	24	2011	2011	NUM
ajfa-1067	264	25	,	,	PUNCT
ajfa-1067	264	26	vol	vol	NOUN
ajfa-1067	264	27	.	.	PROPN
ajfa-1067	265	1	3	3	NUM
ajfa-1067	265	2	,	,	PUNCT
ajfa-1067	265	3	no	no	INTJ
ajfa-1067	265	4	.	.	NOUN
ajfa-1067	265	5	1	1	NUM
ajfa-1067	265	6	:	:	PUNCT
ajfa-1067	265	7	e9	e9	NUM
ajfa-1067	265	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	265	9	151	151	NUM
ajfa-1067	265	10	coercive	coercive	ADJ
ajfa-1067	265	11	pressure	pressure	NOUN
ajfa-1067	265	12	to	to	PART
ajfa-1067	265	13	institutionalise	institutionalise	VERB
ajfa-1067	265	14	c4	c4	NOUN
ajfa-1067	265	15	and	and	CCONJ
ajfa-1067	265	16	c2	c2	PROPN
ajfa-1067	265	17	.	.	PUNCT
ajfa-1067	266	1	c4	c4	PROPN
ajfa-1067	266	2	further	far	ADV
ajfa-1067	266	3	mentioned	mention	VERB
ajfa-1067	266	4	the	the	DET
ajfa-1067	266	5	majority	majority	NOUN
ajfa-1067	266	6	of	of	ADP
ajfa-1067	266	7	their	their	PRON
ajfa-1067	266	8	partners	partner	NOUN
ajfa-1067	266	9	come	come	VERB
ajfa-1067	266	10	from	from	ADP
ajfa-1067	266	11	overseas	overseas	ADJ
ajfa-1067	266	12	companies	company	NOUN
ajfa-1067	266	13	where	where	SCONJ
ajfa-1067	266	14	the	the	DET
ajfa-1067	266	15	ifr	ifr	PROPN
ajfa-1067	266	16	in	in	ADP
ajfa-1067	266	17	xbrl	xbrl	PROPN
ajfa-1067	266	18	format	format	NOUN
ajfa-1067	266	19	is	be	AUX
ajfa-1067	266	20	very	very	ADV
ajfa-1067	266	21	significant	significant	ADJ
ajfa-1067	266	22	and	and	CCONJ
ajfa-1067	266	23	common	common	ADJ
ajfa-1067	266	24	.	.	PUNCT
ajfa-1067	267	1	the	the	DET
ajfa-1067	267	2	above	above	ADJ
ajfa-1067	267	3	data	datum	NOUN
ajfa-1067	267	4	also	also	ADV
ajfa-1067	267	5	confirms	confirm	VERB
ajfa-1067	267	6	c4	c4	NOUN
ajfa-1067	267	7	and	and	CCONJ
ajfa-1067	267	8	c2	c2	PROPN
ajfa-1067	267	9	are	be	AUX
ajfa-1067	267	10	giving	give	VERB
ajfa-1067	267	11	higher	high	ADJ
ajfa-1067	267	12	priority	priority	NOUN
ajfa-1067	267	13	to	to	ADP
ajfa-1067	267	14	the	the	DET
ajfa-1067	267	15	demands	demand	NOUN
ajfa-1067	267	16	of	of	ADP
ajfa-1067	267	17	relevant	relevant	ADJ
ajfa-1067	267	18	actors	actor	NOUN
ajfa-1067	267	19	.	.	PUNCT
ajfa-1067	268	1	they	they	PRON
ajfa-1067	268	2	see	see	VERB
ajfa-1067	268	3	the	the	DET
ajfa-1067	268	4	importance	importance	NOUN
ajfa-1067	268	5	of	of	ADP
ajfa-1067	268	6	sharing	share	VERB
ajfa-1067	268	7	the	the	DET
ajfa-1067	268	8	same	same	ADJ
ajfa-1067	268	9	feeling	feeling	NOUN
ajfa-1067	268	10	towards	towards	ADP
ajfa-1067	268	11	ifr	ifr	NOUN
ajfa-1067	268	12	.	.	PUNCT
ajfa-1067	269	1	to	to	PART
ajfa-1067	269	2	enhance	enhance	VERB
ajfa-1067	269	3	the	the	DET
ajfa-1067	269	4	companies	company	NOUN
ajfa-1067	269	5	’	’	PART
ajfa-1067	269	6	reputation	reputation	NOUN
ajfa-1067	269	7	they	they	PRON
ajfa-1067	269	8	chose	choose	VERB
ajfa-1067	269	9	to	to	PART
ajfa-1067	269	10	adopt	adopt	VERB
ajfa-1067	269	11	this	this	DET
ajfa-1067	269	12	practice	practice	NOUN
ajfa-1067	269	13	to	to	PART
ajfa-1067	269	14	gain	gain	VERB
ajfa-1067	269	15	greater	great	ADJ
ajfa-1067	269	16	legitimacy	legitimacy	NOUN
ajfa-1067	269	17	.	.	PUNCT
ajfa-1067	270	1	clearly	clearly	ADV
ajfa-1067	270	2	,	,	PUNCT
ajfa-1067	270	3	c4	c4	NOUN
ajfa-1067	270	4	’s	’s	PART
ajfa-1067	270	5	incentive	incentive	NOUN
ajfa-1067	270	6	to	to	PART
ajfa-1067	270	7	adopt	adopt	VERB
ajfa-1067	270	8	ifr	ifr	PROPN
ajfa-1067	270	9	in	in	ADP
ajfa-1067	270	10	xbrl	xbrl	PROPN
ajfa-1067	270	11	format	format	NOUN
ajfa-1067	270	12	appears	appear	VERB
ajfa-1067	270	13	to	to	PART
ajfa-1067	270	14	draw	draw	VERB
ajfa-1067	270	15	on	on	ADP
ajfa-1067	270	16	this	this	DET
ajfa-1067	270	17	notion	notion	NOUN
ajfa-1067	270	18	.	.	PUNCT
ajfa-1067	271	1	political	political	ADJ
ajfa-1067	271	2	costs	cost	NOUN
ajfa-1067	271	3	theory	theory	NOUN
ajfa-1067	271	4	can	can	AUX
ajfa-1067	271	5	explain	explain	VERB
ajfa-1067	271	6	the	the	DET
ajfa-1067	271	7	relationship	relationship	NOUN
ajfa-1067	271	8	between	between	ADP
ajfa-1067	271	9	industry	industry	NOUN
ajfa-1067	271	10	and	and	CCONJ
ajfa-1067	271	11	disclosure	disclosure	NOUN
ajfa-1067	271	12	.	.	PUNCT
ajfa-1067	272	1	indeed	indeed	ADV
ajfa-1067	272	2	,	,	PUNCT
ajfa-1067	272	3	according	accord	VERB
ajfa-1067	272	4	to	to	ADP
ajfa-1067	272	5	watts	watts	PROPN
ajfa-1067	272	6	and	and	CCONJ
ajfa-1067	272	7	zimmerman	zimmerman	PROPN
ajfa-1067	272	8	(	(	PUNCT
ajfa-1067	272	9	1990	1990	NUM
ajfa-1067	272	10	)	)	PUNCT
ajfa-1067	272	11	,	,	PUNCT
ajfa-1067	272	12	industry	industry	NOUN
ajfa-1067	272	13	member	member	NOUN
ajfa-1067	272	14	being	be	AUX
ajfa-1067	272	15	related	relate	VERB
ajfa-1067	272	16	to	to	ADP
ajfa-1067	272	17	size	size	NOUN
ajfa-1067	272	18	is	be	AUX
ajfa-1067	272	19	associated	associate	VERB
ajfa-1067	272	20	with	with	ADP
ajfa-1067	272	21	political	political	ADJ
ajfa-1067	272	22	costs	cost	NOUN
ajfa-1067	272	23	.	.	PUNCT
ajfa-1067	273	1	industry	industry	NOUN
ajfa-1067	273	2	type	type	NOUN
ajfa-1067	273	3	may	may	AUX
ajfa-1067	273	4	also	also	ADV
ajfa-1067	273	5	change	change	VERB
ajfa-1067	273	6	the	the	DET
ajfa-1067	273	7	proprietary	proprietary	ADJ
ajfa-1067	273	8	costs	cost	NOUN
ajfa-1067	273	9	.	.	PUNCT
ajfa-1067	274	1	signalling	signal	VERB
ajfa-1067	274	2	theory	theory	NOUN
ajfa-1067	274	3	argues	argue	VERB
ajfa-1067	274	4	companies	company	NOUN
ajfa-1067	274	5	in	in	ADP
ajfa-1067	274	6	the	the	DET
ajfa-1067	274	7	same	same	ADJ
ajfa-1067	274	8	industry	industry	NOUN
ajfa-1067	274	9	are	be	AUX
ajfa-1067	274	10	more	more	ADV
ajfa-1067	274	11	likely	likely	ADJ
ajfa-1067	274	12	to	to	PART
ajfa-1067	274	13	have	have	VERB
ajfa-1067	274	14	the	the	DET
ajfa-1067	274	15	same	same	ADJ
ajfa-1067	274	16	disclosure	disclosure	NOUN
ajfa-1067	274	17	level	level	NOUN
ajfa-1067	274	18	,	,	PUNCT
ajfa-1067	274	19	to	to	PART
ajfa-1067	274	20	gain	gain	VERB
ajfa-1067	274	21	positive	positive	ADJ
ajfa-1067	274	22	market	market	NOUN
ajfa-1067	274	23	appreciation	appreciation	NOUN
ajfa-1067	274	24	.	.	PUNCT
ajfa-1067	275	1	according	accord	VERB
ajfa-1067	275	2	to	to	ADP
ajfa-1067	275	3	respondent	respondent	NOUN
ajfa-1067	275	4	c1	c1	NOUN
ajfa-1067	275	5	:	:	PUNCT
ajfa-1067	275	6	our	our	PRON
ajfa-1067	275	7	company	company	NOUN
ajfa-1067	275	8	takes	take	VERB
ajfa-1067	275	9	into	into	ADP
ajfa-1067	275	10	account	account	NOUN
ajfa-1067	275	11	what	what	PRON
ajfa-1067	275	12	the	the	DET
ajfa-1067	275	13	competitors	competitor	NOUN
ajfa-1067	275	14	are	be	AUX
ajfa-1067	275	15	doing	do	VERB
ajfa-1067	275	16	for	for	ADP
ajfa-1067	275	17	competitive	competitive	ADJ
ajfa-1067	275	18	position	position	NOUN
ajfa-1067	275	19	and	and	CCONJ
ajfa-1067	275	20	assessment	assessment	NOUN
ajfa-1067	275	21	.	.	PUNCT
ajfa-1067	276	1	the	the	DET
ajfa-1067	276	2	relationship	relationship	NOUN
ajfa-1067	276	3	between	between	ADP
ajfa-1067	276	4	size	size	NOUN
ajfa-1067	276	5	and	and	CCONJ
ajfa-1067	276	6	disclosure	disclosure	NOUN
ajfa-1067	276	7	can	can	AUX
ajfa-1067	276	8	be	be	AUX
ajfa-1067	276	9	explained	explain	VERB
ajfa-1067	276	10	from	from	ADP
ajfa-1067	276	11	several	several	ADJ
ajfa-1067	276	12	theoretical	theoretical	ADJ
ajfa-1067	276	13	arguments	argument	NOUN
ajfa-1067	276	14	.	.	PUNCT
ajfa-1067	277	1	watts	watts	PROPN
ajfa-1067	277	2	and	and	CCONJ
ajfa-1067	277	3	zimmerman	zimmerman	PROPN
ajfa-1067	277	4	(	(	PUNCT
ajfa-1067	277	5	1990	1990	NUM
ajfa-1067	277	6	)	)	PUNCT
ajfa-1067	277	7	argue	argue	VERB
ajfa-1067	277	8	higher	high	ADJ
ajfa-1067	277	9	political	political	ADJ
ajfa-1067	277	10	costs	cost	NOUN
ajfa-1067	277	11	in	in	ADP
ajfa-1067	277	12	larger	large	ADJ
ajfa-1067	277	13	companies	company	NOUN
ajfa-1067	277	14	resulted	result	VERB
ajfa-1067	277	15	in	in	ADP
ajfa-1067	277	16	them	they	PRON
ajfa-1067	277	17	having	have	VERB
ajfa-1067	277	18	a	a	DET
ajfa-1067	277	19	higher	high	ADJ
ajfa-1067	277	20	disclosure	disclosure	NOUN
ajfa-1067	277	21	level	level	NOUN
ajfa-1067	277	22	to	to	PART
ajfa-1067	277	23	reduce	reduce	VERB
ajfa-1067	277	24	political	political	ADJ
ajfa-1067	277	25	costs	cost	NOUN
ajfa-1067	277	26	and	and	CCONJ
ajfa-1067	277	27	improve	improve	VERB
ajfa-1067	277	28	market	market	NOUN
ajfa-1067	277	29	confidence	confidence	NOUN
ajfa-1067	277	30	.	.	PUNCT
ajfa-1067	278	1	in	in	ADP
ajfa-1067	278	2	addition	addition	NOUN
ajfa-1067	278	3	,	,	PUNCT
ajfa-1067	278	4	larger	large	ADJ
ajfa-1067	278	5	companies	company	NOUN
ajfa-1067	278	6	are	be	AUX
ajfa-1067	278	7	likely	likely	ADJ
ajfa-1067	278	8	to	to	PART
ajfa-1067	278	9	have	have	VERB
ajfa-1067	278	10	more	more	ADV
ajfa-1067	278	11	advanced	advanced	ADJ
ajfa-1067	278	12	information	information	NOUN
ajfa-1067	278	13	systems	system	NOUN
ajfa-1067	278	14	,	,	PUNCT
ajfa-1067	278	15	therefore	therefore	ADV
ajfa-1067	278	16	,	,	PUNCT
ajfa-1067	278	17	additional	additional	ADJ
ajfa-1067	278	18	disclosure	disclosure	NOUN
ajfa-1067	278	19	will	will	AUX
ajfa-1067	278	20	supposedly	supposedly	ADV
ajfa-1067	278	21	cost	cost	VERB
ajfa-1067	278	22	less	less	ADJ
ajfa-1067	278	23	in	in	ADP
ajfa-1067	278	24	comparison	comparison	NOUN
ajfa-1067	278	25	with	with	ADP
ajfa-1067	278	26	the	the	DET
ajfa-1067	278	27	smaller	small	ADJ
ajfa-1067	278	28	companies	company	NOUN
ajfa-1067	278	29	.	.	PUNCT
ajfa-1067	279	1	at	at	ADP
ajfa-1067	279	2	the	the	DET
ajfa-1067	279	3	same	same	ADJ
ajfa-1067	279	4	time	time	NOUN
ajfa-1067	279	5	,	,	PUNCT
ajfa-1067	279	6	as	as	SCONJ
ajfa-1067	279	7	company	company	NOUN
ajfa-1067	279	8	size	size	NOUN
ajfa-1067	279	9	increases	increase	NOUN
ajfa-1067	279	10	,	,	PUNCT
ajfa-1067	279	11	the	the	DET
ajfa-1067	279	12	proprietary	proprietary	ADJ
ajfa-1067	279	13	costs	cost	NOUN
ajfa-1067	279	14	for	for	ADP
ajfa-1067	279	15	competitive	competitive	ADJ
ajfa-1067	279	16	advantages	advantage	NOUN
ajfa-1067	279	17	of	of	ADP
ajfa-1067	279	18	additional	additional	ADJ
ajfa-1067	279	19	disclosure	disclosure	NOUN
ajfa-1067	279	20	are	be	AUX
ajfa-1067	279	21	smaller	small	ADJ
ajfa-1067	279	22	(	(	PUNCT
ajfa-1067	279	23	verrecchia	verrecchia	NOUN
ajfa-1067	279	24	,	,	PUNCT
ajfa-1067	279	25	1983	1983	NUM
ajfa-1067	279	26	)	)	PUNCT
ajfa-1067	279	27	.	.	PUNCT
ajfa-1067	280	1	respondents	respondent	NOUN
ajfa-1067	280	2	c2	c2	PROPN
ajfa-1067	280	3	and	and	CCONJ
ajfa-1067	280	4	c3	c3	PROPN
ajfa-1067	280	5	said	say	VERB
ajfa-1067	280	6	:	:	PUNCT
ajfa-1067	280	7	bigger	big	ADJ
ajfa-1067	280	8	companies	company	NOUN
ajfa-1067	280	9	may	may	AUX
ajfa-1067	280	10	have	have	VERB
ajfa-1067	280	11	better	well	ADJ
ajfa-1067	280	12	data	datum	NOUN
ajfa-1067	280	13	presentation	presentation	NOUN
ajfa-1067	280	14	to	to	PART
ajfa-1067	280	15	convince	convince	VERB
ajfa-1067	280	16	the	the	DET
ajfa-1067	280	17	company	company	NOUN
ajfa-1067	280	18	is	be	AUX
ajfa-1067	280	19	doing	do	VERB
ajfa-1067	280	20	well	well	ADV
ajfa-1067	280	21	,	,	PUNCT
ajfa-1067	280	22	to	to	PART
ajfa-1067	280	23	gain	gain	VERB
ajfa-1067	280	24	confidence	confidence	NOUN
ajfa-1067	280	25	from	from	ADP
ajfa-1067	280	26	public	public	ADJ
ajfa-1067	280	27	and	and	CCONJ
ajfa-1067	280	28	investors	investor	NOUN
ajfa-1067	280	29	.	.	PUNCT
ajfa-1067	281	1	they	they	PRON
ajfa-1067	281	2	have	have	VERB
ajfa-1067	281	3	greater	great	ADJ
ajfa-1067	281	4	resources	resource	NOUN
ajfa-1067	281	5	to	to	PART
ajfa-1067	281	6	report	report	VERB
ajfa-1067	281	7	by	by	ADP
ajfa-1067	281	8	the	the	DET
ajfa-1067	281	9	internet	internet	NOUN
ajfa-1067	281	10	(	(	PUNCT
ajfa-1067	281	11	c2	c2	PROPN
ajfa-1067	281	12	)	)	PUNCT
ajfa-1067	281	13	.	.	PUNCT
ajfa-1067	282	1	bigger	big	ADJ
ajfa-1067	282	2	firms	firm	NOUN
ajfa-1067	282	3	tend	tend	VERB
ajfa-1067	282	4	to	to	PART
ajfa-1067	282	5	have	have	VERB
ajfa-1067	282	6	their	their	PRON
ajfa-1067	282	7	own	own	ADJ
ajfa-1067	282	8	web	web	NOUN
ajfa-1067	282	9	site	site	NOUN
ajfa-1067	282	10	.	.	PUNCT
ajfa-1067	283	1	smaller	small	ADJ
ajfa-1067	283	2	companies	company	NOUN
ajfa-1067	283	3	may	may	AUX
ajfa-1067	283	4	not	not	PART
ajfa-1067	283	5	have	have	VERB
ajfa-1067	283	6	a	a	DET
ajfa-1067	283	7	dedicated	dedicated	ADJ
ajfa-1067	283	8	investor	investor	NOUN
ajfa-1067	283	9	relation	relation	NOUN
ajfa-1067	283	10	team	team	NOUN
ajfa-1067	283	11	to	to	PART
ajfa-1067	283	12	take	take	VERB
ajfa-1067	283	13	care	care	NOUN
ajfa-1067	283	14	of	of	ADP
ajfa-1067	283	15	such	such	ADJ
ajfa-1067	283	16	function	function	NOUN
ajfa-1067	283	17	,	,	PUNCT
ajfa-1067	283	18	because	because	SCONJ
ajfa-1067	283	19	they	they	PRON
ajfa-1067	283	20	may	may	AUX
ajfa-1067	283	21	not	not	PART
ajfa-1067	283	22	have	have	VERB
ajfa-1067	283	23	sufficient	sufficient	ADJ
ajfa-1067	283	24	resources	resource	NOUN
ajfa-1067	283	25	and	and	CCONJ
ajfa-1067	283	26	budget	budget	NOUN
ajfa-1067	283	27	.	.	PUNCT
ajfa-1067	284	1	there	there	PRON
ajfa-1067	284	2	are	be	VERB
ajfa-1067	284	3	some	some	DET
ajfa-1067	284	4	smaller	small	ADJ
ajfa-1067	284	5	companies	company	NOUN
ajfa-1067	284	6	can	can	AUX
ajfa-1067	284	7	not	not	PART
ajfa-1067	284	8	even	even	ADV
ajfa-1067	284	9	differentiate	differentiate	VERB
ajfa-1067	284	10	between	between	ADP
ajfa-1067	284	11	investor	investor	NOUN
ajfa-1067	284	12	relations	relation	NOUN
ajfa-1067	284	13	,	,	PUNCT
ajfa-1067	284	14	corporate	corporate	ADJ
ajfa-1067	284	15	communication	communication	NOUN
ajfa-1067	284	16	and	and	CCONJ
ajfa-1067	284	17	public	public	ADJ
ajfa-1067	284	18	relations	relation	NOUN
ajfa-1067	284	19	(	(	PUNCT
ajfa-1067	284	20	c3	c3	PROPN
ajfa-1067	284	21	)	)	PUNCT
ajfa-1067	284	22	.	.	PUNCT
ajfa-1067	285	1	the	the	DET
ajfa-1067	285	2	greater	great	ADJ
ajfa-1067	285	3	proportion	proportion	NOUN
ajfa-1067	285	4	of	of	ADP
ajfa-1067	285	5	equity	equity	NOUN
ajfa-1067	285	6	capital	capital	NOUN
ajfa-1067	285	7	structure	structure	NOUN
ajfa-1067	285	8	,	,	PUNCT
ajfa-1067	285	9	the	the	PRON
ajfa-1067	285	10	higher	high	ADJ
ajfa-1067	285	11	the	the	DET
ajfa-1067	285	12	level	level	NOUN
ajfa-1067	285	13	of	of	ADP
ajfa-1067	285	14	information	information	NOUN
ajfa-1067	285	15	expected	expect	VERB
ajfa-1067	285	16	by	by	ADP
ajfa-1067	285	17	shareholders	shareholder	NOUN
ajfa-1067	285	18	,	,	PUNCT
ajfa-1067	285	19	thus	thus	ADV
ajfa-1067	285	20	,	,	PUNCT
ajfa-1067	285	21	incurring	incur	VERB
ajfa-1067	285	22	higher	high	ADJ
ajfa-1067	285	23	monitoring	monitoring	NOUN
ajfa-1067	285	24	costs	cost	NOUN
ajfa-1067	285	25	.	.	PUNCT
ajfa-1067	286	1	the	the	DET
ajfa-1067	286	2	agency	agency	NOUN
ajfa-1067	286	3	cost	cost	NOUN
ajfa-1067	286	4	reduction	reduction	NOUN
ajfa-1067	286	5	has	have	VERB
ajfa-1067	286	6	the	the	DET
ajfa-1067	286	7	same	same	ADJ
ajfa-1067	286	8	argument	argument	NOUN
ajfa-1067	286	9	.	.	PUNCT
ajfa-1067	287	1	however	however	ADV
ajfa-1067	287	2	,	,	PUNCT
ajfa-1067	287	3	the	the	DET
ajfa-1067	287	4	same	same	ADJ
ajfa-1067	287	5	problem	problem	NOUN
ajfa-1067	287	6	exists	exist	VERB
ajfa-1067	287	7	regarding	regard	VERB
ajfa-1067	287	8	inside	inside	ADP
ajfa-1067	287	9	versus	versus	ADP
ajfa-1067	287	10	outside	outside	ADP
ajfa-1067	287	11	equity	equity	NOUN
ajfa-1067	287	12	.	.	PUNCT
ajfa-1067	288	1	when	when	SCONJ
ajfa-1067	288	2	there	there	PRON
ajfa-1067	288	3	is	be	VERB
ajfa-1067	288	4	a	a	DET
ajfa-1067	288	5	larger	large	ADJ
ajfa-1067	288	6	equity	equity	NOUN
ajfa-1067	288	7	from	from	ADP
ajfa-1067	288	8	inside	inside	ADV
ajfa-1067	288	9	,	,	PUNCT
ajfa-1067	288	10	additional	additional	ADJ
ajfa-1067	288	11	disclosure	disclosure	NOUN
ajfa-1067	288	12	becomes	become	VERB
ajfa-1067	288	13	unimportant	unimportant	ADJ
ajfa-1067	288	14	since	since	SCONJ
ajfa-1067	288	15	the	the	DET
ajfa-1067	288	16	internal	internal	ADJ
ajfa-1067	288	17	owners	owner	NOUN
ajfa-1067	288	18	have	have	VERB
ajfa-1067	288	19	greater	great	ADJ
ajfa-1067	288	20	access	access	NOUN
ajfa-1067	288	21	to	to	ADP
ajfa-1067	288	22	company	company	NOUN
ajfa-1067	288	23	information	information	NOUN
ajfa-1067	288	24	.	.	PUNCT
ajfa-1067	289	1	respondent	respondent	PROPN
ajfa-1067	289	2	c1	c1	PROPN
ajfa-1067	289	3	stressed	stress	VERB
ajfa-1067	289	4	:	:	PUNCT
ajfa-1067	289	5	asian	asian	ADJ
ajfa-1067	289	6	journal	journal	NOUN
ajfa-1067	289	7	of	of	ADP
ajfa-1067	289	8	finance	finance	PROPN
ajfa-1067	289	9	&	&	CCONJ
ajfa-1067	289	10	accounting	accounting	PROPN
ajfa-1067	289	11	issn	issn	PROPN
ajfa-1067	289	12	1946	1946	NUM
ajfa-1067	289	13	-	-	PUNCT
ajfa-1067	289	14	052x	052x	NOUN
ajfa-1067	289	15	2011	2011	NUM
ajfa-1067	289	16	,	,	PUNCT
ajfa-1067	289	17	vol	vol	NOUN
ajfa-1067	289	18	.	.	PROPN
ajfa-1067	290	1	3	3	NUM
ajfa-1067	290	2	,	,	PUNCT
ajfa-1067	290	3	no	no	INTJ
ajfa-1067	290	4	.	.	NOUN
ajfa-1067	290	5	1	1	NUM
ajfa-1067	290	6	:	:	PUNCT
ajfa-1067	290	7	e9	e9	NUM
ajfa-1067	290	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	290	9	152	152	NUM
ajfa-1067	290	10	family	family	NOUN
ajfa-1067	290	11	owned	own	VERB
ajfa-1067	290	12	firms	firm	NOUN
ajfa-1067	290	13	require	require	VERB
ajfa-1067	290	14	a	a	DET
ajfa-1067	290	15	lower	low	ADJ
ajfa-1067	290	16	level	level	NOUN
ajfa-1067	290	17	of	of	ADP
ajfa-1067	290	18	disclosure	disclosure	NOUN
ajfa-1067	290	19	.	.	PUNCT
ajfa-1067	291	1	as	as	ADP
ajfa-1067	291	2	for	for	ADP
ajfa-1067	291	3	institutional	institutional	ADJ
ajfa-1067	291	4	owned	own	VERB
ajfa-1067	291	5	,	,	PUNCT
ajfa-1067	291	6	they	they	PRON
ajfa-1067	291	7	demand	demand	VERB
ajfa-1067	291	8	a	a	DET
ajfa-1067	291	9	higher	high	ADJ
ajfa-1067	291	10	level	level	NOUN
ajfa-1067	291	11	of	of	ADP
ajfa-1067	291	12	disclosure	disclosure	NOUN
ajfa-1067	291	13	,	,	PUNCT
ajfa-1067	291	14	otherwise	otherwise	ADV
ajfa-1067	291	15	,	,	PUNCT
ajfa-1067	291	16	the	the	DET
ajfa-1067	291	17	institutional	institutional	ADJ
ajfa-1067	291	18	investors	investor	NOUN
ajfa-1067	291	19	could	could	AUX
ajfa-1067	291	20	dispose	dispose	VERB
ajfa-1067	291	21	of	of	ADP
ajfa-1067	291	22	their	their	PRON
ajfa-1067	291	23	investments	investment	NOUN
ajfa-1067	291	24	if	if	SCONJ
ajfa-1067	291	25	they	they	PRON
ajfa-1067	291	26	are	be	AUX
ajfa-1067	291	27	unhappy	unhappy	ADJ
ajfa-1067	291	28	with	with	ADP
ajfa-1067	291	29	the	the	DET
ajfa-1067	291	30	company	company	NOUN
ajfa-1067	291	31	’s	’s	PART
ajfa-1067	291	32	disclosure	disclosure	NOUN
ajfa-1067	291	33	!	!	PUNCT
ajfa-1067	292	1	another	another	DET
ajfa-1067	292	2	respondent	respondent	NOUN
ajfa-1067	292	3	c2	c2	PROPN
ajfa-1067	292	4	argued	argue	VERB
ajfa-1067	292	5	:	:	PUNCT
ajfa-1067	292	6	institutional	institutional	ADJ
ajfa-1067	292	7	owned	own	VERB
ajfa-1067	292	8	tends	tend	VERB
ajfa-1067	292	9	to	to	PART
ajfa-1067	292	10	be	be	AUX
ajfa-1067	292	11	more	more	ADV
ajfa-1067	292	12	transparent	transparent	ADJ
ajfa-1067	292	13	to	to	PART
ajfa-1067	292	14	attract	attract	VERB
ajfa-1067	292	15	investment	investment	NOUN
ajfa-1067	292	16	and	and	CCONJ
ajfa-1067	292	17	gain	gain	VERB
ajfa-1067	292	18	confidence	confidence	NOUN
ajfa-1067	292	19	from	from	ADP
ajfa-1067	292	20	investors	investor	NOUN
ajfa-1067	292	21	.	.	PUNCT
ajfa-1067	293	1	family	family	NOUN
ajfa-1067	293	2	/	/	SYM
ajfa-1067	293	3	director	director	NOUN
ajfa-1067	293	4	owned	own	VERB
ajfa-1067	293	5	tends	tend	VERB
ajfa-1067	293	6	to	to	PART
ajfa-1067	293	7	be	be	AUX
ajfa-1067	293	8	more	more	ADV
ajfa-1067	293	9	secretive	secretive	ADJ
ajfa-1067	293	10	,	,	PUNCT
ajfa-1067	293	11	i.e.	i.e.	X
ajfa-1067	293	12	they	they	PRON
ajfa-1067	293	13	may	may	AUX
ajfa-1067	293	14	“	"	PUNCT
ajfa-1067	293	15	hide	hide	VERB
ajfa-1067	293	16	”	"	PUNCT
ajfa-1067	293	17	information	information	NOUN
ajfa-1067	293	18	from	from	ADP
ajfa-1067	293	19	the	the	DET
ajfa-1067	293	20	public	public	NOUN
ajfa-1067	293	21	to	to	PART
ajfa-1067	293	22	protect	protect	VERB
ajfa-1067	293	23	cronies	crony	NOUN
ajfa-1067	293	24	such	such	ADJ
ajfa-1067	293	25	as	as	ADP
ajfa-1067	293	26	related	relate	VERB
ajfa-1067	293	27	-	-	PUNCT
ajfa-1067	293	28	party	party	NOUN
ajfa-1067	293	29	transactions	transaction	NOUN
ajfa-1067	293	30	.	.	PUNCT
ajfa-1067	294	1	4.5	4.5	NUM
ajfa-1067	294	2	issues	issue	NOUN
ajfa-1067	294	3	of	of	ADP
ajfa-1067	294	4	internet	internet	NOUN
ajfa-1067	294	5	reporting	report	VERB
ajfa-1067	294	6	the	the	DET
ajfa-1067	294	7	researchers	researcher	NOUN
ajfa-1067	294	8	asked	ask	VERB
ajfa-1067	294	9	the	the	DET
ajfa-1067	294	10	respondents	respondent	NOUN
ajfa-1067	294	11	for	for	ADP
ajfa-1067	294	12	any	any	DET
ajfa-1067	294	13	issues	issue	NOUN
ajfa-1067	294	14	pertaining	pertain	VERB
ajfa-1067	294	15	to	to	ADP
ajfa-1067	294	16	internet	internet	NOUN
ajfa-1067	294	17	reporting	reporting	NOUN
ajfa-1067	294	18	.	.	PUNCT
ajfa-1067	295	1	a	a	DET
ajfa-1067	295	2	number	number	NOUN
ajfa-1067	295	3	of	of	ADP
ajfa-1067	295	4	issues	issue	NOUN
ajfa-1067	295	5	have	have	AUX
ajfa-1067	295	6	been	be	AUX
ajfa-1067	295	7	sub	sub	ADJ
ajfa-1067	295	8	-	-	VERB
ajfa-1067	295	9	grouped	group	VERB
ajfa-1067	295	10	for	for	ADP
ajfa-1067	295	11	easy	easy	ADJ
ajfa-1067	295	12	comparison	comparison	NOUN
ajfa-1067	295	13	.	.	PUNCT
ajfa-1067	296	1	4.5.1	4.5.1	NUM
ajfa-1067	296	2	regulation	regulation	NOUN
ajfa-1067	296	3	of	of	ADP
ajfa-1067	296	4	reporting	reporting	NOUN
ajfa-1067	296	5	although	although	SCONJ
ajfa-1067	296	6	there	there	PRON
ajfa-1067	296	7	was	be	VERB
ajfa-1067	296	8	a	a	DET
ajfa-1067	296	9	general	general	ADJ
ajfa-1067	296	10	agreement	agreement	NOUN
ajfa-1067	296	11	ifr	ifr	NOUN
ajfa-1067	296	12	will	will	AUX
ajfa-1067	296	13	at	at	ADV
ajfa-1067	296	14	least	least	ADJ
ajfa-1067	296	15	be	be	AUX
ajfa-1067	296	16	allowed	allow	VERB
ajfa-1067	296	17	,	,	PUNCT
ajfa-1067	296	18	there	there	PRON
ajfa-1067	296	19	were	be	VERB
ajfa-1067	296	20	disagreement	disagreement	NOUN
ajfa-1067	296	21	on	on	ADP
ajfa-1067	296	22	the	the	DET
ajfa-1067	296	23	extent	extent	NOUN
ajfa-1067	296	24	and	and	CCONJ
ajfa-1067	296	25	necessity	necessity	NOUN
ajfa-1067	296	26	of	of	ADP
ajfa-1067	296	27	regulations	regulation	NOUN
ajfa-1067	296	28	.	.	PUNCT
ajfa-1067	297	1	some	some	DET
ajfa-1067	297	2	respondents	respondent	NOUN
ajfa-1067	297	3	adopted	adopt	VERB
ajfa-1067	297	4	a	a	DET
ajfa-1067	297	5	dynamic	dynamic	ADJ
ajfa-1067	297	6	perspective	perspective	NOUN
ajfa-1067	297	7	,	,	PUNCT
ajfa-1067	297	8	while	while	SCONJ
ajfa-1067	297	9	others	other	NOUN
ajfa-1067	297	10	expressed	express	VERB
ajfa-1067	297	11	a	a	DET
ajfa-1067	297	12	static	static	ADJ
ajfa-1067	297	13	view	view	NOUN
ajfa-1067	297	14	.	.	PUNCT
ajfa-1067	298	1	because	because	SCONJ
ajfa-1067	298	2	the	the	DET
ajfa-1067	298	3	internet	internet	NOUN
ajfa-1067	298	4	represents	represent	VERB
ajfa-1067	298	5	a	a	DET
ajfa-1067	298	6	radical	radical	ADJ
ajfa-1067	298	7	change	change	NOUN
ajfa-1067	298	8	in	in	ADP
ajfa-1067	298	9	the	the	DET
ajfa-1067	298	10	commercial	commercial	ADJ
ajfa-1067	298	11	process	process	NOUN
ajfa-1067	298	12	,	,	PUNCT
ajfa-1067	298	13	six	six	NUM
ajfa-1067	298	14	(	(	PUNCT
ajfa-1067	298	15	6	6	NUM
ajfa-1067	298	16	)	)	PUNCT
ajfa-1067	298	17	respondents	respondent	NOUN
ajfa-1067	298	18	expected	expect	VERB
ajfa-1067	298	19	the	the	DET
ajfa-1067	298	20	need	need	NOUN
ajfa-1067	298	21	for	for	ADP
ajfa-1067	298	22	new	new	ADJ
ajfa-1067	298	23	regulations	regulation	NOUN
ajfa-1067	298	24	.	.	PUNCT
ajfa-1067	299	1	however	however	ADV
ajfa-1067	299	2	,	,	PUNCT
ajfa-1067	299	3	all	all	PRON
ajfa-1067	299	4	thought	think	VERB
ajfa-1067	299	5	it	it	PRON
ajfa-1067	299	6	is	be	AUX
ajfa-1067	299	7	important	important	ADJ
ajfa-1067	299	8	whatever	whatever	PRON
ajfa-1067	299	9	controls	control	NOUN
ajfa-1067	299	10	are	be	AUX
ajfa-1067	299	11	developed	develop	VERB
ajfa-1067	299	12	and	and	CCONJ
ajfa-1067	299	13	used	use	VERB
ajfa-1067	299	14	,	,	PUNCT
ajfa-1067	299	15	they	they	PRON
ajfa-1067	299	16	should	should	AUX
ajfa-1067	299	17	not	not	PART
ajfa-1067	299	18	hinder	hinder	VERB
ajfa-1067	299	19	the	the	DET
ajfa-1067	299	20	freedom	freedom	NOUN
ajfa-1067	299	21	of	of	ADP
ajfa-1067	299	22	a	a	DET
ajfa-1067	299	23	company	company	NOUN
ajfa-1067	299	24	’s	’s	PART
ajfa-1067	299	25	management	management	NOUN
ajfa-1067	299	26	to	to	PART
ajfa-1067	299	27	present	present	VERB
ajfa-1067	299	28	useful	useful	ADJ
ajfa-1067	299	29	information	information	NOUN
ajfa-1067	299	30	on	on	ADP
ajfa-1067	299	31	the	the	DET
ajfa-1067	299	32	internet	internet	NOUN
ajfa-1067	299	33	.	.	PUNCT
ajfa-1067	300	1	others	other	NOUN
ajfa-1067	300	2	believed	believe	VERB
ajfa-1067	300	3	no	no	DET
ajfa-1067	300	4	regulation	regulation	NOUN
ajfa-1067	300	5	would	would	AUX
ajfa-1067	300	6	be	be	AUX
ajfa-1067	300	7	necessary	necessary	ADJ
ajfa-1067	300	8	,	,	PUNCT
ajfa-1067	300	9	because	because	SCONJ
ajfa-1067	300	10	they	they	PRON
ajfa-1067	300	11	assume	assume	VERB
ajfa-1067	300	12	a	a	DET
ajfa-1067	300	13	company	company	NOUN
ajfa-1067	300	14	will	will	AUX
ajfa-1067	300	15	only	only	ADV
ajfa-1067	300	16	present	present	VERB
ajfa-1067	300	17	audited	audit	VERB
ajfa-1067	300	18	or	or	CCONJ
ajfa-1067	300	19	reviewed	review	VERB
ajfa-1067	300	20	information	information	NOUN
ajfa-1067	300	21	on	on	ADP
ajfa-1067	300	22	the	the	DET
ajfa-1067	300	23	web	web	NOUN
ajfa-1067	300	24	page	page	NOUN
ajfa-1067	300	25	.	.	PUNCT
ajfa-1067	301	1	furthermore	furthermore	ADV
ajfa-1067	301	2	,	,	PUNCT
ajfa-1067	301	3	the	the	DET
ajfa-1067	301	4	exact	exact	ADJ
ajfa-1067	301	5	reproduction	reproduction	NOUN
ajfa-1067	301	6	of	of	ADP
ajfa-1067	301	7	the	the	DET
ajfa-1067	301	8	hard	hard	ADJ
ajfa-1067	301	9	copy	copy	NOUN
ajfa-1067	301	10	on	on	ADP
ajfa-1067	301	11	the	the	DET
ajfa-1067	301	12	web	web	NOUN
ajfa-1067	301	13	will	will	AUX
ajfa-1067	301	14	give	give	VERB
ajfa-1067	301	15	rise	rise	NOUN
ajfa-1067	301	16	to	to	ADP
ajfa-1067	301	17	legal	legal	ADJ
ajfa-1067	301	18	issues	issue	NOUN
ajfa-1067	301	19	.	.	PUNCT
ajfa-1067	302	1	4.5.2	4.5.2	NUM
ajfa-1067	302	2	security	security	NOUN
ajfa-1067	302	3	of	of	ADP
ajfa-1067	302	4	the	the	DET
ajfa-1067	302	5	web	web	NOUN
ajfa-1067	302	6	site	site	NOUN
ajfa-1067	302	7	web	web	NOUN
ajfa-1067	302	8	site	site	NOUN
ajfa-1067	302	9	security	security	NOUN
ajfa-1067	302	10	is	be	AUX
ajfa-1067	302	11	the	the	DET
ajfa-1067	302	12	main	main	ADJ
ajfa-1067	302	13	concern	concern	NOUN
ajfa-1067	302	14	of	of	ADP
ajfa-1067	302	15	all	all	DET
ajfa-1067	302	16	the	the	DET
ajfa-1067	302	17	respondents	respondent	NOUN
ajfa-1067	302	18	.	.	PUNCT
ajfa-1067	303	1	it	it	PRON
ajfa-1067	303	2	may	may	AUX
ajfa-1067	303	3	not	not	PART
ajfa-1067	303	4	be	be	AUX
ajfa-1067	303	5	easy	easy	ADJ
ajfa-1067	303	6	to	to	PART
ajfa-1067	303	7	control	control	VERB
ajfa-1067	303	8	the	the	DET
ajfa-1067	303	9	access	access	NOUN
ajfa-1067	303	10	of	of	ADP
ajfa-1067	303	11	the	the	DET
ajfa-1067	303	12	web	web	NOUN
ajfa-1067	303	13	site	site	NOUN
ajfa-1067	303	14	or	or	CCONJ
ajfa-1067	303	15	its	its	PRON
ajfa-1067	303	16	underlying	underlie	VERB
ajfa-1067	303	17	database	database	NOUN
ajfa-1067	303	18	.	.	PUNCT
ajfa-1067	304	1	needless	needless	ADJ
ajfa-1067	304	2	to	to	PART
ajfa-1067	304	3	say	say	VERB
ajfa-1067	304	4	,	,	PUNCT
ajfa-1067	304	5	hackers	hacker	NOUN
ajfa-1067	304	6	and	and	CCONJ
ajfa-1067	304	7	hostile	hostile	ADJ
ajfa-1067	304	8	intruders	intruder	NOUN
ajfa-1067	304	9	can	can	AUX
ajfa-1067	304	10	and	and	CCONJ
ajfa-1067	304	11	do	do	AUX
ajfa-1067	304	12	find	find	VERB
ajfa-1067	304	13	loopholes	loophole	NOUN
ajfa-1067	304	14	in	in	ADP
ajfa-1067	304	15	the	the	DET
ajfa-1067	304	16	company	company	NOUN
ajfa-1067	304	17	’s	’s	PART
ajfa-1067	304	18	security	security	NOUN
ajfa-1067	304	19	net	net	NOUN
ajfa-1067	304	20	,	,	PUNCT
ajfa-1067	304	21	they	they	PRON
ajfa-1067	304	22	may	may	AUX
ajfa-1067	304	23	change	change	VERB
ajfa-1067	304	24	the	the	DET
ajfa-1067	304	25	data	datum	NOUN
ajfa-1067	304	26	without	without	ADP
ajfa-1067	304	27	the	the	DET
ajfa-1067	304	28	company	company	NOUN
ajfa-1067	304	29	’s	’s	PART
ajfa-1067	304	30	knowledge	knowledge	NOUN
ajfa-1067	304	31	.	.	PUNCT
ajfa-1067	305	1	for	for	ADP
ajfa-1067	305	2	example	example	NOUN
ajfa-1067	305	3	,	,	PUNCT
ajfa-1067	305	4	c1	c1	PROPN
ajfa-1067	305	5	,	,	PUNCT
ajfa-1067	305	6	c2	c2	PROPN
ajfa-1067	305	7	,	,	PUNCT
ajfa-1067	305	8	c5	c5	PROPN
ajfa-1067	305	9	and	and	CCONJ
ajfa-1067	305	10	c6	c6	PROPN
ajfa-1067	305	11	said	say	VERB
ajfa-1067	305	12	:	:	PUNCT
ajfa-1067	305	13	there	there	PRON
ajfa-1067	305	14	is	be	VERB
ajfa-1067	305	15	a	a	DET
ajfa-1067	305	16	potential	potential	ADJ
ajfa-1067	305	17	risk	risk	NOUN
ajfa-1067	305	18	by	by	ADP
ajfa-1067	305	19	irresponsible	irresponsible	ADJ
ajfa-1067	305	20	hackers	hacker	NOUN
ajfa-1067	305	21	to	to	PART
ajfa-1067	305	22	alter	alter	VERB
ajfa-1067	305	23	the	the	DET
ajfa-1067	305	24	content	content	NOUN
ajfa-1067	305	25	of	of	ADP
ajfa-1067	305	26	information	information	NOUN
ajfa-1067	305	27	on	on	ADP
ajfa-1067	305	28	company	company	NOUN
ajfa-1067	305	29	web	web	NOUN
ajfa-1067	305	30	pages	page	NOUN
ajfa-1067	305	31	.	.	PUNCT
ajfa-1067	306	1	even	even	ADV
ajfa-1067	306	2	if	if	SCONJ
ajfa-1067	306	3	the	the	DET
ajfa-1067	306	4	security	security	NOUN
ajfa-1067	306	5	is	be	AUX
ajfa-1067	306	6	adequately	adequately	ADV
ajfa-1067	306	7	provided	provide	VERB
ajfa-1067	306	8	,	,	PUNCT
ajfa-1067	306	9	the	the	DET
ajfa-1067	306	10	chances	chance	NOUN
ajfa-1067	306	11	of	of	ADP
ajfa-1067	306	12	fraudulent	fraudulent	ADJ
ajfa-1067	306	13	information	information	NOUN
ajfa-1067	306	14	being	be	AUX
ajfa-1067	306	15	communicated	communicate	VERB
ajfa-1067	306	16	through	through	ADP
ajfa-1067	306	17	similar	similar	ADJ
ajfa-1067	306	18	technologies	technology	NOUN
ajfa-1067	306	19	and	and	CCONJ
ajfa-1067	306	20	chat	chat	VERB
ajfa-1067	306	21	rooms	room	NOUN
ajfa-1067	306	22	still	still	ADV
ajfa-1067	306	23	exist	exist	VERB
ajfa-1067	306	24	and	and	CCONJ
ajfa-1067	306	25	the	the	DET
ajfa-1067	306	26	company	company	NOUN
ajfa-1067	306	27	can	can	AUX
ajfa-1067	306	28	be	be	AUX
ajfa-1067	306	29	adversely	adversely	ADV
ajfa-1067	306	30	affected	affect	VERB
ajfa-1067	306	31	by	by	ADP
ajfa-1067	306	32	such	such	ADJ
ajfa-1067	306	33	information	information	NOUN
ajfa-1067	306	34	.	.	PUNCT
ajfa-1067	307	1	asian	asian	ADJ
ajfa-1067	307	2	journal	journal	PROPN
ajfa-1067	307	3	of	of	ADP
ajfa-1067	307	4	finance	finance	PROPN
ajfa-1067	307	5	&	&	CCONJ
ajfa-1067	307	6	accounting	accounting	PROPN
ajfa-1067	307	7	issn	issn	PROPN
ajfa-1067	307	8	1946	1946	NUM
ajfa-1067	307	9	-	-	PUNCT
ajfa-1067	307	10	052x	052x	NOUN
ajfa-1067	307	11	2011	2011	NUM
ajfa-1067	307	12	,	,	PUNCT
ajfa-1067	307	13	vol	vol	NOUN
ajfa-1067	307	14	.	.	PROPN
ajfa-1067	308	1	3	3	NUM
ajfa-1067	308	2	,	,	PUNCT
ajfa-1067	308	3	no	no	INTJ
ajfa-1067	308	4	.	.	NOUN
ajfa-1067	308	5	1	1	NUM
ajfa-1067	308	6	:	:	PUNCT
ajfa-1067	308	7	e9	e9	NOUN
ajfa-1067	308	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	308	9	153	153	NUM
ajfa-1067	308	10	4.5.3	4.5.3	NUM
ajfa-1067	308	11	timeliness	timeliness	NOUN
ajfa-1067	308	12	of	of	ADP
ajfa-1067	308	13	reporting	report	VERB
ajfa-1067	308	14	the	the	DET
ajfa-1067	308	15	internet	internet	NOUN
ajfa-1067	308	16	improves	improve	VERB
ajfa-1067	308	17	the	the	DET
ajfa-1067	308	18	availability	availability	NOUN
ajfa-1067	308	19	of	of	ADP
ajfa-1067	308	20	financial	financial	ADJ
ajfa-1067	308	21	information	information	NOUN
ajfa-1067	308	22	to	to	ADP
ajfa-1067	308	23	company	company	NOUN
ajfa-1067	308	24	users	user	NOUN
ajfa-1067	308	25	,	,	PUNCT
ajfa-1067	308	26	it	it	PRON
ajfa-1067	308	27	helps	help	VERB
ajfa-1067	308	28	to	to	PART
ajfa-1067	308	29	increase	increase	VERB
ajfa-1067	308	30	the	the	DET
ajfa-1067	308	31	frequency	frequency	NOUN
ajfa-1067	308	32	of	of	ADP
ajfa-1067	308	33	reporting	reporting	NOUN
ajfa-1067	308	34	from	from	ADP
ajfa-1067	308	35	annually	annually	ADV
ajfa-1067	308	36	or	or	CCONJ
ajfa-1067	308	37	quarterly	quarterly	ADV
ajfa-1067	308	38	to	to	ADP
ajfa-1067	308	39	monthly	monthly	ADJ
ajfa-1067	308	40	,	,	PUNCT
ajfa-1067	308	41	weekly	weekly	ADJ
ajfa-1067	308	42	,	,	PUNCT
ajfa-1067	308	43	daily	daily	ADJ
ajfa-1067	308	44	or	or	CCONJ
ajfa-1067	308	45	even	even	ADV
ajfa-1067	308	46	almost	almost	ADV
ajfa-1067	308	47	instant	instant	ADJ
ajfa-1067	308	48	annual	annual	ADJ
ajfa-1067	308	49	reports	report	NOUN
ajfa-1067	308	50	.	.	PUNCT
ajfa-1067	309	1	the	the	DET
ajfa-1067	309	2	internet	internet	NOUN
ajfa-1067	309	3	facility	facility	NOUN
ajfa-1067	309	4	is	be	AUX
ajfa-1067	309	5	a	a	DET
ajfa-1067	309	6	pre	pre	NOUN
ajfa-1067	309	7	-	-	NOUN
ajfa-1067	309	8	requisite	requisite	ADJ
ajfa-1067	309	9	in	in	ADP
ajfa-1067	309	10	order	order	NOUN
ajfa-1067	309	11	to	to	PART
ajfa-1067	309	12	achieve	achieve	VERB
ajfa-1067	309	13	a	a	DET
ajfa-1067	309	14	high	high	ADJ
ajfa-1067	309	15	frequency	frequency	NOUN
ajfa-1067	309	16	of	of	ADP
ajfa-1067	309	17	reporting	reporting	NOUN
ajfa-1067	309	18	.	.	PUNCT
ajfa-1067	310	1	for	for	ADP
ajfa-1067	310	2	example	example	NOUN
ajfa-1067	310	3	,	,	PUNCT
ajfa-1067	310	4	after	after	SCONJ
ajfa-1067	310	5	the	the	DET
ajfa-1067	310	6	company	company	NOUN
ajfa-1067	310	7	released	release	VERB
ajfa-1067	310	8	the	the	DET
ajfa-1067	310	9	announcements	announcement	NOUN
ajfa-1067	310	10	,	,	PUNCT
ajfa-1067	310	11	such	such	ADJ
ajfa-1067	310	12	information	information	NOUN
ajfa-1067	310	13	should	should	AUX
ajfa-1067	310	14	be	be	AUX
ajfa-1067	310	15	provided	provide	VERB
ajfa-1067	310	16	instantly	instantly	ADV
ajfa-1067	310	17	on	on	ADP
ajfa-1067	310	18	the	the	DET
ajfa-1067	310	19	company	company	NOUN
ajfa-1067	310	20	web	web	NOUN
ajfa-1067	310	21	page	page	NOUN
ajfa-1067	310	22	else	else	ADV
ajfa-1067	310	23	it	it	PRON
ajfa-1067	310	24	will	will	AUX
ajfa-1067	310	25	lose	lose	VERB
ajfa-1067	310	26	value	value	NOUN
ajfa-1067	310	27	fast	fast	ADV
ajfa-1067	310	28	,	,	PUNCT
ajfa-1067	310	29	as	as	SCONJ
ajfa-1067	310	30	the	the	DET
ajfa-1067	310	31	delivery	delivery	NOUN
ajfa-1067	310	32	to	to	ADP
ajfa-1067	310	33	users	user	NOUN
ajfa-1067	310	34	is	be	AUX
ajfa-1067	310	35	too	too	ADV
ajfa-1067	310	36	late	late	ADJ
ajfa-1067	310	37	relative	relative	ADJ
ajfa-1067	310	38	to	to	ADP
ajfa-1067	310	39	the	the	DET
ajfa-1067	310	40	duration	duration	NOUN
ajfa-1067	310	41	it	it	PRON
ajfa-1067	310	42	covers	cover	VERB
ajfa-1067	310	43	.	.	PUNCT
ajfa-1067	311	1	a	a	DET
ajfa-1067	311	2	major	major	ADJ
ajfa-1067	311	3	change	change	NOUN
ajfa-1067	311	4	in	in	ADP
ajfa-1067	311	5	most	most	ADJ
ajfa-1067	311	6	accounting	accounting	NOUN
ajfa-1067	311	7	systems	system	NOUN
ajfa-1067	311	8	is	be	AUX
ajfa-1067	311	9	required	require	VERB
ajfa-1067	311	10	,	,	PUNCT
ajfa-1067	311	11	because	because	SCONJ
ajfa-1067	311	12	more	more	ADV
ajfa-1067	311	13	frequent	frequent	ADJ
ajfa-1067	311	14	reporting	reporting	NOUN
ajfa-1067	311	15	for	for	ADP
ajfa-1067	311	16	events	event	NOUN
ajfa-1067	311	17	,	,	PUNCT
ajfa-1067	311	18	such	such	ADJ
ajfa-1067	311	19	as	as	ADP
ajfa-1067	311	20	updates	update	NOUN
ajfa-1067	311	21	of	of	ADP
ajfa-1067	311	22	estimates	estimate	NOUN
ajfa-1067	311	23	,	,	PUNCT
ajfa-1067	311	24	judgements	judgement	NOUN
ajfa-1067	311	25	and	and	CCONJ
ajfa-1067	311	26	market	market	NOUN
ajfa-1067	311	27	prices	price	NOUN
ajfa-1067	311	28	would	would	AUX
ajfa-1067	311	29	need	need	VERB
ajfa-1067	311	30	a	a	DET
ajfa-1067	311	31	real	real	ADJ
ajfa-1067	311	32	-	-	PUNCT
ajfa-1067	311	33	time	time	NOUN
ajfa-1067	311	34	entry	entry	NOUN
ajfa-1067	311	35	.	.	PUNCT
ajfa-1067	312	1	the	the	DET
ajfa-1067	312	2	respondents	respondent	NOUN
ajfa-1067	312	3	highlighted	highlight	VERB
ajfa-1067	312	4	:	:	PUNCT
ajfa-1067	312	5	my	my	PRON
ajfa-1067	312	6	concern	concern	NOUN
ajfa-1067	312	7	is	be	AUX
ajfa-1067	312	8	we	we	PRON
ajfa-1067	312	9	need	need	VERB
ajfa-1067	312	10	to	to	PART
ajfa-1067	312	11	do	do	VERB
ajfa-1067	312	12	a	a	DET
ajfa-1067	312	13	lot	lot	NOUN
ajfa-1067	312	14	of	of	ADP
ajfa-1067	312	15	regular	regular	ADJ
ajfa-1067	312	16	updates	update	NOUN
ajfa-1067	312	17	to	to	PART
ajfa-1067	312	18	ensure	ensure	VERB
ajfa-1067	312	19	timely	timely	ADJ
ajfa-1067	312	20	information	information	NOUN
ajfa-1067	312	21	is	be	AUX
ajfa-1067	312	22	posted	post	VERB
ajfa-1067	312	23	on	on	ADP
ajfa-1067	312	24	our	our	PRON
ajfa-1067	312	25	web	web	NOUN
ajfa-1067	312	26	site	site	NOUN
ajfa-1067	312	27	(	(	PUNCT
ajfa-1067	312	28	c3	c3	PROPN
ajfa-1067	312	29	)	)	PUNCT
ajfa-1067	312	30	.	.	PUNCT
ajfa-1067	313	1	continuous	continuous	ADJ
ajfa-1067	313	2	disclosure	disclosure	NOUN
ajfa-1067	313	3	requires	require	VERB
ajfa-1067	313	4	constant	constant	ADJ
ajfa-1067	313	5	efforts	effort	NOUN
ajfa-1067	313	6	to	to	PART
ajfa-1067	313	7	update	update	VERB
ajfa-1067	313	8	and	and	CCONJ
ajfa-1067	313	9	change	change	VERB
ajfa-1067	313	10	the	the	DET
ajfa-1067	313	11	web	web	NOUN
ajfa-1067	313	12	’s	’s	PART
ajfa-1067	313	13	information	information	NOUN
ajfa-1067	313	14	(	(	PUNCT
ajfa-1067	313	15	c5	c5	PROPN
ajfa-1067	313	16	)	)	PUNCT
ajfa-1067	313	17	.	.	PUNCT
ajfa-1067	314	1	omission	omission	NOUN
ajfa-1067	314	2	of	of	ADP
ajfa-1067	314	3	material	material	NOUN
ajfa-1067	314	4	transactions	transaction	NOUN
ajfa-1067	314	5	caused	cause	VERB
ajfa-1067	314	6	by	by	ADP
ajfa-1067	314	7	late	late	ADJ
ajfa-1067	314	8	release	release	NOUN
ajfa-1067	314	9	by	by	ADP
ajfa-1067	314	10	authorised	authorised	ADJ
ajfa-1067	314	11	personnel	personnel	NOUN
ajfa-1067	314	12	may	may	AUX
ajfa-1067	314	13	occur	occur	VERB
ajfa-1067	314	14	(	(	PUNCT
ajfa-1067	314	15	c6	c6	PROPN
ajfa-1067	314	16	)	)	PUNCT
ajfa-1067	314	17	.	.	PUNCT
ajfa-1067	315	1	4.5.4	4.5.4	PROPN
ajfa-1067	315	2	extensible	extensible	ADJ
ajfa-1067	315	3	business	business	NOUN
ajfa-1067	315	4	reporting	reporting	NOUN
ajfa-1067	315	5	language	language	NOUN
ajfa-1067	315	6	(	(	PUNCT
ajfa-1067	315	7	xbrl	xbrl	PROPN
ajfa-1067	315	8	)	)	PUNCT
ajfa-1067	315	9	xbrl	xbrl	PROPN
ajfa-1067	315	10	international	international	PROPN
ajfa-1067	315	11	promulgates	promulgate	VERB
ajfa-1067	315	12	a	a	DET
ajfa-1067	315	13	computer	computer	NOUN
ajfa-1067	315	14	language	language	NOUN
ajfa-1067	315	15	using	use	VERB
ajfa-1067	315	16	an	an	DET
ajfa-1067	315	17	emerging	emerge	VERB
ajfa-1067	315	18	technology	technology	NOUN
ajfa-1067	315	19	.	.	PUNCT
ajfa-1067	316	1	it	it	PRON
ajfa-1067	316	2	is	be	AUX
ajfa-1067	316	3	a	a	DET
ajfa-1067	316	4	global	global	ADJ
ajfa-1067	316	5	consortium	consortium	NOUN
ajfa-1067	316	6	of	of	ADP
ajfa-1067	316	7	over	over	ADP
ajfa-1067	316	8	200	200	NUM
ajfa-1067	316	9	technology	technology	NOUN
ajfa-1067	316	10	,	,	PUNCT
ajfa-1067	316	11	accounting	accounting	NOUN
ajfa-1067	316	12	and	and	CCONJ
ajfa-1067	316	13	financial	financial	ADJ
ajfa-1067	316	14	services	service	NOUN
ajfa-1067	316	15	.	.	PUNCT
ajfa-1067	317	1	within	within	ADP
ajfa-1067	317	2	xbrl	xbrl	PROPN
ajfa-1067	317	3	,	,	PUNCT
ajfa-1067	317	4	a	a	DET
ajfa-1067	317	5	predefined	predefine	VERB
ajfa-1067	317	6	and	and	CCONJ
ajfa-1067	317	7	unique	unique	ADJ
ajfa-1067	317	8	data	datum	NOUN
ajfa-1067	317	9	tag	tag	NOUN
ajfa-1067	317	10	is	be	AUX
ajfa-1067	317	11	assigned	assign	VERB
ajfa-1067	317	12	to	to	ADP
ajfa-1067	317	13	each	each	DET
ajfa-1067	317	14	piece	piece	NOUN
ajfa-1067	317	15	of	of	ADP
ajfa-1067	317	16	financial	financial	ADJ
ajfa-1067	317	17	data	datum	NOUN
ajfa-1067	317	18	.	.	PUNCT
ajfa-1067	318	1	these	these	DET
ajfa-1067	318	2	data	datum	NOUN
ajfa-1067	318	3	tags	tag	NOUN
ajfa-1067	318	4	act	act	VERB
ajfa-1067	318	5	as	as	SCONJ
ajfa-1067	318	6	the	the	DET
ajfa-1067	318	7	barcodes	barcode	NOUN
ajfa-1067	318	8	to	to	PART
ajfa-1067	318	9	identify	identify	VERB
ajfa-1067	318	10	the	the	DET
ajfa-1067	318	11	content	content	NOUN
ajfa-1067	318	12	and	and	CCONJ
ajfa-1067	318	13	structure	structure	NOUN
ajfa-1067	318	14	of	of	ADP
ajfa-1067	318	15	information	information	NOUN
ajfa-1067	318	16	.	.	PUNCT
ajfa-1067	319	1	the	the	DET
ajfa-1067	319	2	xbrl	xbrl	PROPN
ajfa-1067	319	3	proponents	proponent	NOUN
ajfa-1067	319	4	claim	claim	VERB
ajfa-1067	319	5	to	to	PART
ajfa-1067	319	6	have	have	VERB
ajfa-1067	319	7	the	the	DET
ajfa-1067	319	8	ability	ability	NOUN
ajfa-1067	319	9	to	to	PART
ajfa-1067	319	10	affect	affect	VERB
ajfa-1067	319	11	users	user	NOUN
ajfa-1067	319	12	’	'	PUNCT
ajfa-1067	319	13	financial	financial	ADJ
ajfa-1067	319	14	information	information	NOUN
ajfa-1067	319	15	acquisition	acquisition	NOUN
ajfa-1067	319	16	and	and	CCONJ
ajfa-1067	319	17	processing	processing	NOUN
ajfa-1067	319	18	,	,	PUNCT
ajfa-1067	319	19	as	as	SCONJ
ajfa-1067	319	20	their	their	PRON
ajfa-1067	319	21	decisions	decision	NOUN
ajfa-1067	319	22	and	and	CCONJ
ajfa-1067	319	23	judgements	judgement	NOUN
ajfa-1067	319	24	are	be	AUX
ajfa-1067	319	25	based	base	VERB
ajfa-1067	319	26	on	on	ADP
ajfa-1067	319	27	its	its	PRON
ajfa-1067	319	28	output	output	NOUN
ajfa-1067	319	29	.	.	PUNCT
ajfa-1067	320	1	the	the	DET
ajfa-1067	320	2	main	main	ADJ
ajfa-1067	320	3	facility	facility	NOUN
ajfa-1067	320	4	offered	offer	VERB
ajfa-1067	320	5	by	by	ADP
ajfa-1067	320	6	xbrl	xbrl	PROPN
ajfa-1067	320	7	is	be	AUX
ajfa-1067	320	8	its	its	PRON
ajfa-1067	320	9	ability	ability	NOUN
ajfa-1067	320	10	to	to	PART
ajfa-1067	320	11	acquire	acquire	VERB
ajfa-1067	320	12	and	and	CCONJ
ajfa-1067	320	13	integrate	integrate	VERB
ajfa-1067	320	14	the	the	DET
ajfa-1067	320	15	financial	financial	ADJ
ajfa-1067	320	16	information	information	NOUN
ajfa-1067	320	17	from	from	ADP
ajfa-1067	320	18	a	a	DET
ajfa-1067	320	19	company	company	NOUN
ajfa-1067	320	20	’s	’s	PART
ajfa-1067	320	21	financial	financial	ADJ
ajfa-1067	320	22	statement	statement	NOUN
ajfa-1067	320	23	and	and	CCONJ
ajfa-1067	320	24	code	code	VERB
ajfa-1067	320	25	it	it	PRON
ajfa-1067	320	26	.	.	PUNCT
ajfa-1067	321	1	for	for	ADP
ajfa-1067	321	2	users	user	NOUN
ajfa-1067	321	3	who	who	PRON
ajfa-1067	321	4	are	be	AUX
ajfa-1067	321	5	using	use	VERB
ajfa-1067	321	6	this	this	DET
ajfa-1067	321	7	software	software	NOUN
ajfa-1067	321	8	application	application	NOUN
ajfa-1067	321	9	,	,	PUNCT
ajfa-1067	321	10	the	the	DET
ajfa-1067	321	11	coded	code	VERB
ajfa-1067	321	12	financial	financial	ADJ
ajfa-1067	321	13	statements	statement	NOUN
ajfa-1067	321	14	will	will	AUX
ajfa-1067	321	15	facilitate	facilitate	VERB
ajfa-1067	321	16	the	the	DET
ajfa-1067	321	17	extraction	extraction	NOUN
ajfa-1067	321	18	process	process	NOUN
ajfa-1067	321	19	,	,	PUNCT
ajfa-1067	321	20	and	and	CCONJ
ajfa-1067	321	21	simultaneously	simultaneously	ADV
ajfa-1067	321	22	show	show	VERB
ajfa-1067	321	23	all	all	PRON
ajfa-1067	321	24	identically	identically	ADV
ajfa-1067	321	25	coded	code	VERB
ajfa-1067	321	26	information	information	NOUN
ajfa-1067	321	27	from	from	ADP
ajfa-1067	321	28	annual	annual	ADJ
ajfa-1067	321	29	reports	report	NOUN
ajfa-1067	321	30	and	and	CCONJ
ajfa-1067	321	31	footnotes	footnote	NOUN
ajfa-1067	321	32	(	(	PUNCT
ajfa-1067	321	33	hodge	hodge	PROPN
ajfa-1067	321	34	,	,	PUNCT
ajfa-1067	321	35	kennedy	kennedy	PROPN
ajfa-1067	321	36	and	and	CCONJ
ajfa-1067	321	37	maines	maine	NOUN
ajfa-1067	321	38	,	,	PUNCT
ajfa-1067	321	39	2004	2004	NUM
ajfa-1067	321	40	)	)	PUNCT
ajfa-1067	321	41	.	.	PUNCT
ajfa-1067	322	1	many	many	ADJ
ajfa-1067	322	2	developed	develop	VERB
ajfa-1067	322	3	countries	country	NOUN
ajfa-1067	322	4	are	be	AUX
ajfa-1067	322	5	adopting	adopt	VERB
ajfa-1067	322	6	xbrl	xbrl	PROPN
ajfa-1067	322	7	coded	code	VERB
ajfa-1067	322	8	financial	financial	ADJ
ajfa-1067	322	9	statements	statement	NOUN
ajfa-1067	322	10	in	in	ADP
ajfa-1067	322	11	view	view	NOUN
ajfa-1067	322	12	of	of	ADP
ajfa-1067	322	13	the	the	DET
ajfa-1067	322	14	above	above	ADJ
ajfa-1067	322	15	benefit	benefit	NOUN
ajfa-1067	322	16	.	.	PUNCT
ajfa-1067	323	1	these	these	DET
ajfa-1067	323	2	countries	country	NOUN
ajfa-1067	323	3	include	include	VERB
ajfa-1067	323	4	canada	canada	PROPN
ajfa-1067	323	5	,	,	PUNCT
ajfa-1067	323	6	germany	germany	PROPN
ajfa-1067	323	7	,	,	PUNCT
ajfa-1067	323	8	hong	hong	PROPN
ajfa-1067	323	9	kong	kong	PROPN
ajfa-1067	323	10	,	,	PUNCT
ajfa-1067	323	11	japan	japan	PROPN
ajfa-1067	323	12	,	,	PUNCT
ajfa-1067	323	13	singapore	singapore	PROPN
ajfa-1067	323	14	,	,	PUNCT
ajfa-1067	323	15	the	the	DET
ajfa-1067	323	16	u.k	u.k	PROPN
ajfa-1067	323	17	.	.	PROPN
ajfa-1067	323	18	and	and	CCONJ
ajfa-1067	323	19	u.s	u.s	PROPN
ajfa-1067	323	20	.	.	PROPN
ajfa-1067	323	21	,	,	PUNCT
ajfa-1067	323	22	as	as	ADV
ajfa-1067	323	23	well	well	ADV
ajfa-1067	323	24	as	as	ADP
ajfa-1067	323	25	the	the	DET
ajfa-1067	323	26	iasb	iasb	NOUN
ajfa-1067	323	27	(	(	PUNCT
ajfa-1067	323	28	xbrl	xbrl	PROPN
ajfa-1067	323	29	news	news	PROPN
ajfa-1067	323	30	,	,	PUNCT
ajfa-1067	323	31	2002	2002	NUM
ajfa-1067	323	32	)	)	PUNCT
ajfa-1067	323	33	.	.	PUNCT
ajfa-1067	324	1	however	however	ADV
ajfa-1067	324	2	,	,	PUNCT
ajfa-1067	324	3	according	accord	VERB
ajfa-1067	324	4	to	to	ADP
ajfa-1067	324	5	c4	c4	NOUN
ajfa-1067	324	6	:	:	PUNCT
ajfa-1067	324	7	since	since	SCONJ
ajfa-1067	324	8	2008	2008	NUM
ajfa-1067	324	9	,	,	PUNCT
ajfa-1067	324	10	our	our	PRON
ajfa-1067	324	11	neighbouring	neighbouring	ADJ
ajfa-1067	324	12	countries	country	NOUN
ajfa-1067	324	13	such	such	ADJ
ajfa-1067	324	14	as	as	ADP
ajfa-1067	324	15	thailand	thailand	PROPN
ajfa-1067	324	16	and	and	CCONJ
ajfa-1067	324	17	singapore	singapore	PROPN
ajfa-1067	324	18	began	begin	VERB
ajfa-1067	324	19	to	to	PART
ajfa-1067	324	20	instruct	instruct	VERB
ajfa-1067	324	21	their	their	PRON
ajfa-1067	324	22	listed	list	VERB
ajfa-1067	324	23	companies	company	NOUN
ajfa-1067	324	24	to	to	PART
ajfa-1067	324	25	use	use	VERB
ajfa-1067	324	26	xbrl	xbrl	PROPN
ajfa-1067	324	27	coded	code	VERB
ajfa-1067	324	28	financial	financial	ADJ
ajfa-1067	324	29	statement	statement	NOUN
ajfa-1067	324	30	on	on	ADP
ajfa-1067	324	31	the	the	DET
ajfa-1067	324	32	internet	internet	NOUN
ajfa-1067	324	33	.	.	PUNCT
ajfa-1067	325	1	many	many	ADJ
ajfa-1067	325	2	listed	list	VERB
ajfa-1067	325	3	companies	company	NOUN
ajfa-1067	325	4	in	in	ADP
ajfa-1067	325	5	malaysia	malaysia	PROPN
ajfa-1067	325	6	are	be	AUX
ajfa-1067	325	7	yet	yet	ADV
ajfa-1067	325	8	to	to	PART
ajfa-1067	325	9	adopt	adopt	VERB
ajfa-1067	325	10	ifr	ifr	NOUN
ajfa-1067	325	11	on	on	ADP
ajfa-1067	325	12	their	their	PRON
ajfa-1067	325	13	corporate	corporate	ADJ
ajfa-1067	325	14	web	web	NOUN
ajfa-1067	325	15	sites	site	NOUN
ajfa-1067	325	16	,	,	PUNCT
ajfa-1067	325	17	some	some	PRON
ajfa-1067	325	18	of	of	ADP
ajfa-1067	325	19	them	they	PRON
ajfa-1067	325	20	are	be	AUX
ajfa-1067	325	21	struggling	struggle	VERB
ajfa-1067	325	22	to	to	PART
ajfa-1067	325	23	set	set	VERB
ajfa-1067	325	24	asian	asian	ADJ
ajfa-1067	325	25	journal	journal	NOUN
ajfa-1067	325	26	of	of	ADP
ajfa-1067	325	27	finance	finance	PROPN
ajfa-1067	325	28	&	&	CCONJ
ajfa-1067	325	29	accounting	accounting	PROPN
ajfa-1067	325	30	issn	issn	PROPN
ajfa-1067	325	31	1946	1946	NUM
ajfa-1067	325	32	-	-	PUNCT
ajfa-1067	325	33	052x	052x	NOUN
ajfa-1067	325	34	2011	2011	NUM
ajfa-1067	325	35	,	,	PUNCT
ajfa-1067	325	36	vol	vol	NOUN
ajfa-1067	325	37	.	.	PROPN
ajfa-1067	326	1	3	3	NUM
ajfa-1067	326	2	,	,	PUNCT
ajfa-1067	326	3	no	no	INTJ
ajfa-1067	326	4	.	.	NOUN
ajfa-1067	326	5	1	1	NUM
ajfa-1067	326	6	:	:	PUNCT
ajfa-1067	326	7	e9	e9	NOUN
ajfa-1067	326	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	326	9	154	154	NUM
ajfa-1067	326	10	up	up	ADP
ajfa-1067	326	11	a	a	DET
ajfa-1067	326	12	company	company	NOUN
ajfa-1067	326	13	web	web	NOUN
ajfa-1067	326	14	site	site	NOUN
ajfa-1067	326	15	!	!	PUNCT
ajfa-1067	327	1	according	accord	VERB
ajfa-1067	327	2	to	to	ADP
ajfa-1067	327	3	dull	dull	PROPN
ajfa-1067	327	4	et	et	PROPN
ajfa-1067	327	5	al	al	PROPN
ajfa-1067	327	6	.	.	PROPN
ajfa-1067	328	1	(	(	PUNCT
ajfa-1067	328	2	2003	2003	NUM
ajfa-1067	328	3	)	)	PUNCT
ajfa-1067	328	4	,	,	PUNCT
ajfa-1067	328	5	through	through	ADP
ajfa-1067	328	6	the	the	DET
ajfa-1067	328	7	professional	professional	ADJ
ajfa-1067	328	8	bodies	body	NOUN
ajfa-1067	328	9	,	,	PUNCT
ajfa-1067	328	10	software	software	NOUN
ajfa-1067	328	11	companies	company	NOUN
ajfa-1067	328	12	and	and	CCONJ
ajfa-1067	328	13	accounting	accounting	NOUN
ajfa-1067	328	14	firms	firm	NOUN
ajfa-1067	328	15	’	'	PUNCT
ajfa-1067	328	16	support	support	NOUN
ajfa-1067	328	17	,	,	PUNCT
ajfa-1067	328	18	xbrl	xbrl	PROPN
ajfa-1067	328	19	is	be	AUX
ajfa-1067	328	20	becoming	become	VERB
ajfa-1067	328	21	an	an	DET
ajfa-1067	328	22	emerging	emerge	VERB
ajfa-1067	328	23	financial	financial	ADJ
ajfa-1067	328	24	reporting	reporting	NOUN
ajfa-1067	328	25	standard	standard	NOUN
ajfa-1067	328	26	.	.	PUNCT
ajfa-1067	329	1	malaysian	malaysian	ADJ
ajfa-1067	329	2	regulatory	regulatory	ADJ
ajfa-1067	329	3	agencies	agency	NOUN
ajfa-1067	329	4	and/or	and/or	CCONJ
ajfa-1067	329	5	the	the	DET
ajfa-1067	329	6	stock	stock	NOUN
ajfa-1067	329	7	exchange	exchange	NOUN
ajfa-1067	329	8	should	should	AUX
ajfa-1067	329	9	seriously	seriously	ADV
ajfa-1067	329	10	consider	consider	VERB
ajfa-1067	329	11	encouraging	encourage	VERB
ajfa-1067	329	12	the	the	DET
ajfa-1067	329	13	listed	list	VERB
ajfa-1067	329	14	companies	company	NOUN
ajfa-1067	329	15	to	to	PART
ajfa-1067	329	16	adopt	adopt	VERB
ajfa-1067	329	17	xbrl	xbrl	PROPN
ajfa-1067	329	18	in	in	ADP
ajfa-1067	329	19	view	view	NOUN
ajfa-1067	329	20	of	of	ADP
ajfa-1067	329	21	the	the	DET
ajfa-1067	329	22	above	above	ADJ
ajfa-1067	329	23	benefits	benefit	NOUN
ajfa-1067	329	24	and	and	CCONJ
ajfa-1067	329	25	adoption	adoption	NOUN
ajfa-1067	329	26	by	by	ADP
ajfa-1067	329	27	the	the	DET
ajfa-1067	329	28	neighbouring	neighbouring	ADJ
ajfa-1067	329	29	countries	country	NOUN
ajfa-1067	329	30	.	.	PUNCT
ajfa-1067	330	1	4.5.5	4.5.5	NUM
ajfa-1067	330	2	internet	internet	NOUN
ajfa-1067	330	3	reporting	reporting	NOUN
ajfa-1067	330	4	is	be	AUX
ajfa-1067	330	5	“	"	PUNCT
ajfa-1067	330	6	individual	individual	ADJ
ajfa-1067	330	7	driven	drive	VERB
ajfa-1067	330	8	”	"	PUNCT
ajfa-1067	330	9	company	company	NOUN
ajfa-1067	330	10	personnel	personnel	NOUN
ajfa-1067	330	11	to	to	ADP
ajfa-1067	330	12	varying	vary	VERB
ajfa-1067	330	13	degrees	degree	NOUN
ajfa-1067	330	14	and	and	CCONJ
ajfa-1067	330	15	seniority	seniority	NOUN
ajfa-1067	330	16	can	can	AUX
ajfa-1067	330	17	carry	carry	VERB
ajfa-1067	330	18	out	out	ADP
ajfa-1067	330	19	the	the	DET
ajfa-1067	330	20	investor	investor	NOUN
ajfa-1067	330	21	relations	relation	NOUN
ajfa-1067	330	22	function	function	NOUN
ajfa-1067	330	23	,	,	PUNCT
ajfa-1067	330	24	but	but	CCONJ
ajfa-1067	330	25	involvement	involvement	NOUN
ajfa-1067	330	26	by	by	ADP
ajfa-1067	330	27	directors	director	NOUN
ajfa-1067	330	28	is	be	AUX
ajfa-1067	330	29	generally	generally	ADV
ajfa-1067	330	30	considered	consider	VERB
ajfa-1067	330	31	to	to	PART
ajfa-1067	330	32	be	be	AUX
ajfa-1067	330	33	desirable	desirable	ADJ
ajfa-1067	330	34	in	in	ADP
ajfa-1067	330	35	the	the	DET
ajfa-1067	330	36	managing	managing	NOUN
ajfa-1067	330	37	and	and	CCONJ
ajfa-1067	330	38	executing	executing	NOUN
ajfa-1067	330	39	of	of	ADP
ajfa-1067	330	40	the	the	DET
ajfa-1067	330	41	activities	activity	NOUN
ajfa-1067	330	42	.	.	PUNCT
ajfa-1067	331	1	according	accord	VERB
ajfa-1067	331	2	to	to	ADP
ajfa-1067	331	3	the	the	DET
ajfa-1067	331	4	respondents	respondent	NOUN
ajfa-1067	331	5	,	,	PUNCT
ajfa-1067	331	6	the	the	DET
ajfa-1067	331	7	majority	majority	NOUN
ajfa-1067	331	8	of	of	ADP
ajfa-1067	331	9	the	the	DET
ajfa-1067	331	10	board	board	NOUN
ajfa-1067	331	11	of	of	ADP
ajfa-1067	331	12	directors	director	NOUN
ajfa-1067	331	13	clearly	clearly	ADV
ajfa-1067	331	14	accepted	accept	VERB
ajfa-1067	331	15	the	the	DET
ajfa-1067	331	16	principal	principal	ADJ
ajfa-1067	331	17	responsibilities	responsibility	NOUN
ajfa-1067	331	18	of	of	ADP
ajfa-1067	331	19	communication	communication	NOUN
ajfa-1067	331	20	.	.	PUNCT
ajfa-1067	332	1	the	the	DET
ajfa-1067	332	2	influence	influence	NOUN
ajfa-1067	332	3	of	of	ADP
ajfa-1067	332	4	one	one	NUM
ajfa-1067	332	5	senior	senior	ADJ
ajfa-1067	332	6	member	member	NOUN
ajfa-1067	332	7	may	may	AUX
ajfa-1067	332	8	affect	affect	VERB
ajfa-1067	332	9	the	the	DET
ajfa-1067	332	10	company	company	NOUN
ajfa-1067	332	11	decision	decision	NOUN
ajfa-1067	332	12	to	to	PART
ajfa-1067	332	13	set	set	VERB
ajfa-1067	332	14	up	up	ADP
ajfa-1067	332	15	or	or	CCONJ
ajfa-1067	332	16	improve	improve	VERB
ajfa-1067	332	17	an	an	DET
ajfa-1067	332	18	existing	exist	VERB
ajfa-1067	332	19	web	web	NOUN
ajfa-1067	332	20	site	site	NOUN
ajfa-1067	332	21	.	.	PUNCT
ajfa-1067	333	1	usually	usually	ADV
ajfa-1067	333	2	,	,	PUNCT
ajfa-1067	333	3	a	a	DET
ajfa-1067	333	4	senior	senior	ADJ
ajfa-1067	333	5	executive	executive	NOUN
ajfa-1067	333	6	is	be	AUX
ajfa-1067	333	7	responsible	responsible	ADJ
ajfa-1067	333	8	for	for	ADP
ajfa-1067	333	9	the	the	DET
ajfa-1067	333	10	web	web	NOUN
ajfa-1067	333	11	site	site	NOUN
ajfa-1067	333	12	project	project	NOUN
ajfa-1067	333	13	,	,	PUNCT
ajfa-1067	333	14	together	together	ADV
ajfa-1067	333	15	with	with	ADP
ajfa-1067	333	16	substantial	substantial	ADJ
ajfa-1067	333	17	involvement	involvement	NOUN
ajfa-1067	333	18	from	from	ADP
ajfa-1067	333	19	the	the	DET
ajfa-1067	333	20	directors	director	NOUN
ajfa-1067	333	21	.	.	PUNCT
ajfa-1067	334	1	c1	c1	PROPN
ajfa-1067	334	2	,	,	PUNCT
ajfa-1067	334	3	c8	c8	PROPN
ajfa-1067	334	4	,	,	PUNCT
ajfa-1067	334	5	c9	c9	PROPN
ajfa-1067	334	6	and	and	CCONJ
ajfa-1067	334	7	c10	c10	PROPN
ajfa-1067	334	8	stressed	stress	VERB
ajfa-1067	334	9	,	,	PUNCT
ajfa-1067	334	10	the	the	DET
ajfa-1067	334	11	board	board	NOUN
ajfa-1067	334	12	is	be	AUX
ajfa-1067	334	13	the	the	DET
ajfa-1067	334	14	key	key	ADJ
ajfa-1067	334	15	driver	driver	NOUN
ajfa-1067	334	16	to	to	ADP
ajfa-1067	334	17	greater	great	ADJ
ajfa-1067	334	18	transparency	transparency	NOUN
ajfa-1067	334	19	beyond	beyond	ADP
ajfa-1067	334	20	the	the	DET
ajfa-1067	334	21	mandatory	mandatory	ADJ
ajfa-1067	334	22	disclosure	disclosure	NOUN
ajfa-1067	334	23	compliance	compliance	NOUN
ajfa-1067	334	24	.	.	PUNCT
ajfa-1067	335	1	the	the	DET
ajfa-1067	335	2	interview	interview	NOUN
ajfa-1067	335	3	results	result	NOUN
ajfa-1067	335	4	suggest	suggest	VERB
ajfa-1067	335	5	it	it	PRON
ajfa-1067	335	6	is	be	AUX
ajfa-1067	335	7	generally	generally	ADV
ajfa-1067	335	8	a	a	DET
ajfa-1067	335	9	high	high	ADJ
ajfa-1067	335	10	level	level	NOUN
ajfa-1067	335	11	decision	decision	NOUN
ajfa-1067	335	12	with	with	ADP
ajfa-1067	335	13	close	close	ADJ
ajfa-1067	335	14	participation	participation	NOUN
ajfa-1067	335	15	from	from	ADP
ajfa-1067	335	16	one	one	NUM
ajfa-1067	335	17	or	or	CCONJ
ajfa-1067	335	18	more	more	ADJ
ajfa-1067	335	19	directors	director	NOUN
ajfa-1067	335	20	to	to	PART
ajfa-1067	335	21	improve	improve	VERB
ajfa-1067	335	22	greater	great	ADJ
ajfa-1067	335	23	transparency	transparency	NOUN
ajfa-1067	335	24	of	of	ADP
ajfa-1067	335	25	information	information	NOUN
ajfa-1067	335	26	.	.	PUNCT
ajfa-1067	336	1	5	5	X
ajfa-1067	336	2	.	.	X
ajfa-1067	336	3	conclusion	conclusion	NOUN
ajfa-1067	336	4	this	this	DET
ajfa-1067	336	5	paper	paper	NOUN
ajfa-1067	336	6	bridges	bridge	NOUN
ajfa-1067	336	7	the	the	DET
ajfa-1067	336	8	gap	gap	NOUN
ajfa-1067	336	9	by	by	ADP
ajfa-1067	336	10	interviewing	interview	VERB
ajfa-1067	336	11	ten	ten	NUM
ajfa-1067	336	12	senior	senior	ADJ
ajfa-1067	336	13	managers	manager	NOUN
ajfa-1067	336	14	to	to	PART
ajfa-1067	336	15	seek	seek	VERB
ajfa-1067	336	16	their	their	PRON
ajfa-1067	336	17	views	view	NOUN
ajfa-1067	336	18	and	and	CCONJ
ajfa-1067	336	19	opinions	opinion	NOUN
ajfa-1067	336	20	concerning	concern	VERB
ajfa-1067	336	21	influences	influence	NOUN
ajfa-1067	336	22	of	of	ADP
ajfa-1067	336	23	corporate	corporate	ADJ
ajfa-1067	336	24	governance	governance	NOUN
ajfa-1067	336	25	and	and	CCONJ
ajfa-1067	336	26	ownership	ownership	NOUN
ajfa-1067	336	27	structures	structure	NOUN
ajfa-1067	336	28	on	on	ADP
ajfa-1067	336	29	ifr	ifr	PROPN
ajfa-1067	336	30	.	.	PUNCT
ajfa-1067	337	1	relatively	relatively	ADV
ajfa-1067	337	2	,	,	PUNCT
ajfa-1067	337	3	all	all	DET
ajfa-1067	337	4	the	the	DET
ajfa-1067	337	5	respondents	respondent	NOUN
ajfa-1067	337	6	interviewed	interview	VERB
ajfa-1067	337	7	provided	provide	VERB
ajfa-1067	337	8	good	good	ADJ
ajfa-1067	337	9	cooperation	cooperation	NOUN
ajfa-1067	337	10	and	and	CCONJ
ajfa-1067	337	11	the	the	DET
ajfa-1067	337	12	insights	insight	NOUN
ajfa-1067	337	13	gained	gain	VERB
ajfa-1067	337	14	from	from	ADP
ajfa-1067	337	15	the	the	DET
ajfa-1067	337	16	interviews	interview	NOUN
ajfa-1067	337	17	are	be	AUX
ajfa-1067	337	18	very	very	ADV
ajfa-1067	337	19	valuable	valuable	ADJ
ajfa-1067	337	20	for	for	ADP
ajfa-1067	337	21	this	this	DET
ajfa-1067	337	22	study	study	NOUN
ajfa-1067	337	23	.	.	PUNCT
ajfa-1067	338	1	it	it	PRON
ajfa-1067	338	2	provides	provide	VERB
ajfa-1067	338	3	a	a	DET
ajfa-1067	338	4	clear	clear	ADJ
ajfa-1067	338	5	picture	picture	NOUN
ajfa-1067	338	6	concerning	concern	VERB
ajfa-1067	338	7	the	the	DET
ajfa-1067	338	8	manager	manager	NOUN
ajfa-1067	338	9	’s	’s	PART
ajfa-1067	338	10	perception	perception	NOUN
ajfa-1067	338	11	,	,	PUNCT
ajfa-1067	338	12	awareness	awareness	NOUN
ajfa-1067	338	13	and	and	CCONJ
ajfa-1067	338	14	understanding	understanding	NOUN
ajfa-1067	338	15	on	on	ADP
ajfa-1067	338	16	the	the	DET
ajfa-1067	338	17	concept	concept	NOUN
ajfa-1067	338	18	of	of	ADP
ajfa-1067	338	19	ifr	ifr	PROPN
ajfa-1067	338	20	.	.	PUNCT
ajfa-1067	339	1	all	all	DET
ajfa-1067	339	2	the	the	DET
ajfa-1067	339	3	managers	manager	NOUN
ajfa-1067	339	4	interviewed	interview	VERB
ajfa-1067	339	5	knew	know	VERB
ajfa-1067	339	6	what	what	PRON
ajfa-1067	339	7	is	be	AUX
ajfa-1067	339	8	internet	internet	NOUN
ajfa-1067	339	9	reporting	reporting	NOUN
ajfa-1067	339	10	.	.	PUNCT
ajfa-1067	340	1	most	most	ADJ
ajfa-1067	340	2	of	of	ADP
ajfa-1067	340	3	the	the	DET
ajfa-1067	340	4	respondents	respondent	NOUN
ajfa-1067	340	5	agreed	agree	VERB
ajfa-1067	340	6	the	the	DET
ajfa-1067	340	7	internet	internet	NOUN
ajfa-1067	340	8	offers	offer	VERB
ajfa-1067	340	9	easy	easy	ADJ
ajfa-1067	340	10	access	access	NOUN
ajfa-1067	340	11	to	to	ADP
ajfa-1067	340	12	company	company	NOUN
ajfa-1067	340	13	financial	financial	ADJ
ajfa-1067	340	14	information	information	NOUN
ajfa-1067	340	15	.	.	PUNCT
ajfa-1067	341	1	more	more	ADJ
ajfa-1067	341	2	potential	potential	ADJ
ajfa-1067	341	3	users	user	NOUN
ajfa-1067	341	4	can	can	AUX
ajfa-1067	341	5	be	be	AUX
ajfa-1067	341	6	reached	reach	VERB
ajfa-1067	341	7	through	through	ADP
ajfa-1067	341	8	this	this	DET
ajfa-1067	341	9	technology	technology	NOUN
ajfa-1067	341	10	.	.	PUNCT
ajfa-1067	342	1	information	information	NOUN
ajfa-1067	342	2	publication	publication	NOUN
ajfa-1067	342	3	time	time	NOUN
ajfa-1067	342	4	is	be	AUX
ajfa-1067	342	5	under	under	ADP
ajfa-1067	342	6	the	the	DET
ajfa-1067	342	7	absolute	absolute	ADJ
ajfa-1067	342	8	control	control	NOUN
ajfa-1067	342	9	of	of	ADP
ajfa-1067	342	10	the	the	DET
ajfa-1067	342	11	companies	company	NOUN
ajfa-1067	342	12	.	.	PUNCT
ajfa-1067	343	1	therefore	therefore	ADV
ajfa-1067	343	2	,	,	PUNCT
ajfa-1067	343	3	internet	internet	NOUN
ajfa-1067	343	4	disclosure	disclosure	NOUN
ajfa-1067	343	5	enhances	enhance	VERB
ajfa-1067	343	6	disclosure	disclosure	NOUN
ajfa-1067	343	7	speed	speed	NOUN
ajfa-1067	343	8	.	.	PUNCT
ajfa-1067	344	1	the	the	DET
ajfa-1067	344	2	main	main	ADJ
ajfa-1067	344	3	motivation	motivation	NOUN
ajfa-1067	344	4	as	as	ADP
ajfa-1067	344	5	to	to	ADP
ajfa-1067	344	6	why	why	SCONJ
ajfa-1067	344	7	companies	company	NOUN
ajfa-1067	344	8	disclose	disclose	VERB
ajfa-1067	344	9	information	information	NOUN
ajfa-1067	344	10	by	by	ADP
ajfa-1067	344	11	the	the	DET
ajfa-1067	344	12	internet	internet	NOUN
ajfa-1067	344	13	is	be	AUX
ajfa-1067	344	14	identified	identify	VERB
ajfa-1067	344	15	from	from	ADP
ajfa-1067	344	16	the	the	DET
ajfa-1067	344	17	interview	interview	NOUN
ajfa-1067	344	18	data	datum	NOUN
ajfa-1067	344	19	.	.	PUNCT
ajfa-1067	345	1	among	among	ADP
ajfa-1067	345	2	the	the	DET
ajfa-1067	345	3	three	three	NUM
ajfa-1067	345	4	main	main	ADJ
ajfa-1067	345	5	motivations	motivation	NOUN
ajfa-1067	345	6	are	be	AUX
ajfa-1067	345	7	:	:	PUNCT
ajfa-1067	345	8	first	first	ADV
ajfa-1067	345	9	,	,	PUNCT
ajfa-1067	345	10	companies	company	NOUN
ajfa-1067	345	11	want	want	VERB
ajfa-1067	345	12	to	to	PART
ajfa-1067	345	13	be	be	AUX
ajfa-1067	345	14	more	more	ADV
ajfa-1067	345	15	transparent	transparent	ADJ
ajfa-1067	345	16	in	in	ADP
ajfa-1067	345	17	disseminating	disseminate	VERB
ajfa-1067	345	18	company	company	NOUN
ajfa-1067	345	19	information	information	NOUN
ajfa-1067	345	20	.	.	PUNCT
ajfa-1067	346	1	they	they	PRON
ajfa-1067	346	2	want	want	VERB
ajfa-1067	346	3	to	to	PART
ajfa-1067	346	4	ensure	ensure	VERB
ajfa-1067	346	5	the	the	DET
ajfa-1067	346	6	public	public	NOUN
ajfa-1067	346	7	have	have	VERB
ajfa-1067	346	8	good	good	ADJ
ajfa-1067	346	9	access	access	NOUN
ajfa-1067	346	10	to	to	ADP
ajfa-1067	346	11	company	company	NOUN
ajfa-1067	346	12	information	information	NOUN
ajfa-1067	346	13	.	.	PUNCT
ajfa-1067	347	1	the	the	DET
ajfa-1067	347	2	information	information	NOUN
ajfa-1067	347	3	helps	help	VERB
ajfa-1067	347	4	investors	investor	NOUN
ajfa-1067	347	5	to	to	PART
ajfa-1067	347	6	make	make	VERB
ajfa-1067	347	7	investment	investment	NOUN
ajfa-1067	347	8	decisions	decision	NOUN
ajfa-1067	347	9	and	and	CCONJ
ajfa-1067	347	10	persuade	persuade	VERB
ajfa-1067	347	11	prospective	prospective	ADJ
ajfa-1067	347	12	investors	investor	NOUN
ajfa-1067	347	13	to	to	PART
ajfa-1067	347	14	invest	invest	VERB
ajfa-1067	347	15	in	in	ADP
ajfa-1067	347	16	the	the	DET
ajfa-1067	347	17	firm	firm	NOUN
ajfa-1067	347	18	.	.	PUNCT
ajfa-1067	348	1	second	second	ADJ
ajfa-1067	348	2	,	,	PUNCT
ajfa-1067	348	3	the	the	DET
ajfa-1067	348	4	companies	company	NOUN
ajfa-1067	348	5	use	use	VERB
ajfa-1067	348	6	the	the	DET
ajfa-1067	348	7	internet	internet	NOUN
ajfa-1067	348	8	to	to	PART
ajfa-1067	348	9	promote	promote	VERB
ajfa-1067	348	10	their	their	PRON
ajfa-1067	348	11	products	product	NOUN
ajfa-1067	348	12	and	and	CCONJ
ajfa-1067	348	13	services	service	NOUN
ajfa-1067	348	14	to	to	PART
ajfa-1067	348	15	create	create	VERB
ajfa-1067	348	16	a	a	DET
ajfa-1067	348	17	good	good	ADJ
ajfa-1067	348	18	brand	brand	NOUN
ajfa-1067	348	19	name	name	NOUN
ajfa-1067	348	20	in	in	ADP
ajfa-1067	348	21	the	the	DET
ajfa-1067	348	22	industry	industry	NOUN
ajfa-1067	348	23	.	.	PUNCT
ajfa-1067	349	1	lastly	lastly	ADV
ajfa-1067	349	2	,	,	PUNCT
ajfa-1067	349	3	these	these	DET
ajfa-1067	349	4	companies	company	NOUN
ajfa-1067	349	5	that	that	PRON
ajfa-1067	349	6	used	use	VERB
ajfa-1067	349	7	internet	internet	NOUN
ajfa-1067	349	8	to	to	PART
ajfa-1067	349	9	disseminate	disseminate	VERB
ajfa-1067	349	10	information	information	NOUN
ajfa-1067	349	11	are	be	AUX
ajfa-1067	349	12	a	a	DET
ajfa-1067	349	13	strong	strong	ADJ
ajfa-1067	349	14	believer	believer	NOUN
ajfa-1067	349	15	of	of	ADP
ajfa-1067	349	16	good	good	ADJ
ajfa-1067	349	17	corporate	corporate	ADJ
ajfa-1067	349	18	governance	governance	NOUN
ajfa-1067	349	19	best	good	ADJ
ajfa-1067	349	20	practices	practice	NOUN
ajfa-1067	349	21	in	in	ADP
ajfa-1067	349	22	promoting	promote	VERB
ajfa-1067	349	23	greater	great	ADJ
ajfa-1067	349	24	transparency	transparency	NOUN
ajfa-1067	349	25	.	.	PUNCT
ajfa-1067	350	1	asian	asian	ADJ
ajfa-1067	350	2	journal	journal	PROPN
ajfa-1067	350	3	of	of	ADP
ajfa-1067	350	4	finance	finance	PROPN
ajfa-1067	350	5	&	&	CCONJ
ajfa-1067	350	6	accounting	accounting	PROPN
ajfa-1067	350	7	issn	issn	PROPN
ajfa-1067	350	8	1946	1946	NUM
ajfa-1067	350	9	-	-	PUNCT
ajfa-1067	350	10	052x	052x	NOUN
ajfa-1067	350	11	2011	2011	NUM
ajfa-1067	350	12	,	,	PUNCT
ajfa-1067	350	13	vol	vol	NOUN
ajfa-1067	350	14	.	.	PROPN
ajfa-1067	351	1	3	3	NUM
ajfa-1067	351	2	,	,	PUNCT
ajfa-1067	351	3	no	no	INTJ
ajfa-1067	351	4	.	.	NOUN
ajfa-1067	351	5	1	1	NUM
ajfa-1067	351	6	:	:	PUNCT
ajfa-1067	351	7	e9	e9	NOUN
ajfa-1067	351	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	351	9	155	155	NUM
ajfa-1067	351	10	this	this	DET
ajfa-1067	351	11	study	study	NOUN
ajfa-1067	351	12	identifies	identify	VERB
ajfa-1067	351	13	the	the	DET
ajfa-1067	351	14	emergent	emergent	ADJ
ajfa-1067	351	15	pattern	pattern	NOUN
ajfa-1067	351	16	and	and	CCONJ
ajfa-1067	351	17	discusses	discuss	VERB
ajfa-1067	351	18	the	the	DET
ajfa-1067	351	19	influences	influence	NOUN
ajfa-1067	351	20	of	of	ADP
ajfa-1067	351	21	ownership	ownership	NOUN
ajfa-1067	351	22	structures	structure	NOUN
ajfa-1067	351	23	and	and	CCONJ
ajfa-1067	351	24	corporate	corporate	ADJ
ajfa-1067	351	25	governance	governance	NOUN
ajfa-1067	351	26	mechanisms	mechanism	NOUN
ajfa-1067	351	27	on	on	ADP
ajfa-1067	351	28	ifr	ifr	PROPN
ajfa-1067	351	29	.	.	PUNCT
ajfa-1067	352	1	90	90	NUM
ajfa-1067	352	2	%	%	NOUN
ajfa-1067	352	3	of	of	ADP
ajfa-1067	352	4	the	the	DET
ajfa-1067	352	5	respondents	respondent	NOUN
ajfa-1067	352	6	claimed	claim	VERB
ajfa-1067	352	7	ownership	ownership	NOUN
ajfa-1067	352	8	structure	structure	NOUN
ajfa-1067	352	9	influenced	influence	VERB
ajfa-1067	352	10	ifr	ifr	PROPN
ajfa-1067	352	11	,	,	PUNCT
ajfa-1067	352	12	and	and	CCONJ
ajfa-1067	352	13	70	70	NUM
ajfa-1067	352	14	%	%	NOUN
ajfa-1067	352	15	of	of	ADP
ajfa-1067	352	16	the	the	DET
ajfa-1067	352	17	respondents	respondent	NOUN
ajfa-1067	352	18	agreed	agree	VERB
ajfa-1067	352	19	industry	industry	NOUN
ajfa-1067	352	20	members	member	NOUN
ajfa-1067	352	21	and	and	CCONJ
ajfa-1067	352	22	firm	firm	ADJ
ajfa-1067	352	23	size	size	NOUN
ajfa-1067	352	24	influenced	influence	VERB
ajfa-1067	352	25	such	such	ADJ
ajfa-1067	352	26	reporting	reporting	NOUN
ajfa-1067	352	27	practice	practice	NOUN
ajfa-1067	352	28	.	.	PUNCT
ajfa-1067	353	1	as	as	ADP
ajfa-1067	353	2	for	for	ADP
ajfa-1067	353	3	corporate	corporate	ADJ
ajfa-1067	353	4	governance	governance	NOUN
ajfa-1067	353	5	mechanisms	mechanism	NOUN
ajfa-1067	353	6	,	,	PUNCT
ajfa-1067	353	7	34	34	NUM
ajfa-1067	353	8	%	%	NOUN
ajfa-1067	353	9	of	of	ADP
ajfa-1067	353	10	the	the	DET
ajfa-1067	353	11	respondents	respondent	NOUN
ajfa-1067	353	12	agreed	agree	VERB
ajfa-1067	353	13	corporate	corporate	ADJ
ajfa-1067	353	14	governance	governance	NOUN
ajfa-1067	353	15	influenced	influence	VERB
ajfa-1067	353	16	ifr	ifr	PROPN
ajfa-1067	353	17	.	.	PUNCT
ajfa-1067	354	1	this	this	DET
ajfa-1067	354	2	study	study	NOUN
ajfa-1067	354	3	identifies	identify	VERB
ajfa-1067	354	4	issues	issue	NOUN
ajfa-1067	354	5	concerning	concern	VERB
ajfa-1067	354	6	web	web	NOUN
ajfa-1067	354	7	-	-	PUNCT
ajfa-1067	354	8	based	base	VERB
ajfa-1067	354	9	business	business	NOUN
ajfa-1067	354	10	reporting	reporting	NOUN
ajfa-1067	354	11	from	from	ADP
ajfa-1067	354	12	the	the	DET
ajfa-1067	354	13	preparers	preparer	NOUN
ajfa-1067	354	14	’	’	PART
ajfa-1067	354	15	perspective	perspective	NOUN
ajfa-1067	354	16	.	.	PUNCT
ajfa-1067	355	1	among	among	ADP
ajfa-1067	355	2	the	the	DET
ajfa-1067	355	3	more	more	ADV
ajfa-1067	355	4	significant	significant	ADJ
ajfa-1067	355	5	issues	issue	NOUN
ajfa-1067	355	6	are	be	AUX
ajfa-1067	355	7	the	the	DET
ajfa-1067	355	8	security	security	NOUN
ajfa-1067	355	9	of	of	ADP
ajfa-1067	355	10	the	the	DET
ajfa-1067	355	11	web	web	NOUN
ajfa-1067	355	12	site	site	NOUN
ajfa-1067	355	13	,	,	PUNCT
ajfa-1067	355	14	timeliness	timeliness	NOUN
ajfa-1067	355	15	of	of	ADP
ajfa-1067	355	16	reporting	reporting	NOUN
ajfa-1067	355	17	and	and	CCONJ
ajfa-1067	355	18	adoption	adoption	NOUN
ajfa-1067	355	19	of	of	ADP
ajfa-1067	355	20	xbrl	xbrl	PROPN
ajfa-1067	355	21	.	.	PUNCT
ajfa-1067	356	1	the	the	DET
ajfa-1067	356	2	sample	sample	NOUN
ajfa-1067	356	3	size	size	NOUN
ajfa-1067	356	4	of	of	ADP
ajfa-1067	356	5	this	this	DET
ajfa-1067	356	6	study	study	NOUN
ajfa-1067	356	7	is	be	AUX
ajfa-1067	356	8	small	small	ADJ
ajfa-1067	356	9	and	and	CCONJ
ajfa-1067	356	10	it	it	PRON
ajfa-1067	356	11	may	may	AUX
ajfa-1067	356	12	not	not	PART
ajfa-1067	356	13	represent	represent	VERB
ajfa-1067	356	14	the	the	DET
ajfa-1067	356	15	views	view	NOUN
ajfa-1067	356	16	of	of	ADP
ajfa-1067	356	17	other	other	ADJ
ajfa-1067	356	18	preparers	preparer	NOUN
ajfa-1067	356	19	from	from	ADP
ajfa-1067	356	20	all	all	DET
ajfa-1067	356	21	listed	list	VERB
ajfa-1067	356	22	companies	company	NOUN
ajfa-1067	356	23	.	.	PUNCT
ajfa-1067	357	1	extending	extend	VERB
ajfa-1067	357	2	to	to	ADP
ajfa-1067	357	3	bigger	big	ADJ
ajfa-1067	357	4	sample	sample	NOUN
ajfa-1067	357	5	size	size	NOUN
ajfa-1067	357	6	could	could	AUX
ajfa-1067	357	7	carry	carry	VERB
ajfa-1067	357	8	out	out	ADP
ajfa-1067	357	9	in	in	ADP
ajfa-1067	357	10	future	future	ADJ
ajfa-1067	357	11	research	research	NOUN
ajfa-1067	357	12	.	.	PUNCT
ajfa-1067	358	1	it	it	PRON
ajfa-1067	358	2	would	would	AUX
ajfa-1067	358	3	also	also	ADV
ajfa-1067	358	4	be	be	AUX
ajfa-1067	358	5	useful	useful	ADJ
ajfa-1067	358	6	to	to	PART
ajfa-1067	358	7	adopt	adopt	VERB
ajfa-1067	358	8	a	a	DET
ajfa-1067	358	9	longitudinal	longitudinal	ADJ
ajfa-1067	358	10	approach	approach	NOUN
ajfa-1067	358	11	,	,	PUNCT
ajfa-1067	358	12	which	which	PRON
ajfa-1067	358	13	can	can	AUX
ajfa-1067	358	14	help	help	VERB
ajfa-1067	358	15	to	to	PART
ajfa-1067	358	16	shed	shed	VERB
ajfa-1067	358	17	further	further	ADJ
ajfa-1067	358	18	light	light	NOUN
ajfa-1067	358	19	on	on	ADP
ajfa-1067	358	20	the	the	DET
ajfa-1067	358	21	evolving	evolve	VERB
ajfa-1067	358	22	process	process	NOUN
ajfa-1067	358	23	of	of	ADP
ajfa-1067	358	24	internet	internet	NOUN
ajfa-1067	358	25	-	-	PUNCT
ajfa-1067	358	26	based	base	VERB
ajfa-1067	358	27	disclosure	disclosure	NOUN
ajfa-1067	358	28	practices	practice	NOUN
ajfa-1067	358	29	and	and	CCONJ
ajfa-1067	358	30	its	its	PRON
ajfa-1067	358	31	adoption	adoption	NOUN
ajfa-1067	358	32	.	.	PUNCT
ajfa-1067	359	1	references	reference	NOUN
ajfa-1067	359	2	abdelsalam	abdelsalam	PROPN
ajfa-1067	359	3	o.h	o.h	PROPN
ajfa-1067	359	4	.	.	PROPN
ajfa-1067	359	5	,	,	PUNCT
ajfa-1067	359	6	bryant	bryant	PROPN
ajfa-1067	359	7	s.m	s.m	PROPN
ajfa-1067	359	8	.	.	PROPN
ajfa-1067	359	9	&	&	CCONJ
ajfa-1067	359	10	street	street	PROPN
ajfa-1067	359	11	d.l	d.l	PROPN
ajfa-1067	359	12	.	.	PROPN
ajfa-1067	359	13	(	(	PUNCT
ajfa-1067	359	14	2007	2007	NUM
ajfa-1067	359	15	)	)	PUNCT
ajfa-1067	359	16	.	.	PUNCT
ajfa-1067	360	1	an	an	DET
ajfa-1067	360	2	examination	examination	NOUN
ajfa-1067	360	3	of	of	ADP
ajfa-1067	360	4	the	the	DET
ajfa-1067	360	5	comprehensiveness	comprehensiveness	NOUN
ajfa-1067	360	6	of	of	ADP
ajfa-1067	360	7	corporate	corporate	ADJ
ajfa-1067	360	8	internet	internet	NOUN
ajfa-1067	360	9	reporting	reporting	NOUN
ajfa-1067	360	10	provided	provide	VERB
ajfa-1067	360	11	by	by	ADP
ajfa-1067	360	12	london	london	PROPN
ajfa-1067	360	13	-	-	PUNCT
ajfa-1067	360	14	listed	list	VERB
ajfa-1067	360	15	companies	company	NOUN
ajfa-1067	360	16	.	.	PUNCT
ajfa-1067	361	1	journal	journal	PROPN
ajfa-1067	361	2	of	of	ADP
ajfa-1067	361	3	international	international	ADJ
ajfa-1067	361	4	accounting	accounting	NOUN
ajfa-1067	361	5	research	research	NOUN
ajfa-1067	361	6	,	,	PUNCT
ajfa-1067	361	7	6(2	6(2	NUM
ajfa-1067	361	8	)	)	PUNCT
ajfa-1067	361	9	,	,	PUNCT
ajfa-1067	361	10	1	1	NUM
ajfa-1067	361	11	-	-	SYM
ajfa-1067	361	12	33	33	NUM
ajfa-1067	361	13	.	.	PUNCT
ajfa-1067	362	1	http://dx.doi.org/10.2308/jiar.2007.6.2.1	http://dx.doi.org/10.2308/jiar.2007.6.2.1	NOUN
ajfa-1067	362	2	abdul	abdul	PROPN
ajfa-1067	362	3	hamid	hamid	PROPN
ajfa-1067	362	4	f.z	f.z	PROPN
ajfa-1067	362	5	.	.	PROPN
ajfa-1067	362	6	,	,	PUNCT
ajfa-1067	362	7	salleh	salleh	PROPN
ajfa-1067	362	8	m.s	m.s	PROPN
ajfa-1067	362	9	.	.	PROPN
ajfa-1067	362	10	m	m	PROPN
ajfa-1067	362	11	&	&	CCONJ
ajfa-1067	362	12	saad	saad	PROPN
ajfa-1067	362	13	s.	s.	PROPN
ajfa-1067	362	14	(	(	PUNCT
ajfa-1067	362	15	2004	2004	NUM
ajfa-1067	362	16	)	)	PUNCT
ajfa-1067	362	17	.	.	PUNCT
ajfa-1067	363	1	the	the	DET
ajfa-1067	363	2	extend	extend	NOUN
ajfa-1067	363	3	of	of	ADP
ajfa-1067	363	4	investor	investor	NOUN
ajfa-1067	363	5	relations	relation	NOUN
ajfa-1067	363	6	information	information	NOUN
ajfa-1067	363	7	in	in	ADP
ajfa-1067	363	8	the	the	DET
ajfa-1067	363	9	malaysian	malaysian	ADJ
ajfa-1067	363	10	companies	company	NOUN
ajfa-1067	363	11	web	web	NOUN
ajfa-1067	363	12	sites	site	NOUN
ajfa-1067	363	13	.	.	PUNCT
ajfa-1067	364	1	working	work	VERB
ajfa-1067	364	2	paper	paper	PROPN
ajfa-1067	364	3	series	series	PROPN
ajfa-1067	364	4	no	no	PROPN
ajfa-1067	364	5	.	.	PUNCT
ajfa-1067	365	1	7/2004	7/2004	NOUN
ajfa-1067	365	2	,	,	PUNCT
ajfa-1067	365	3	universiti	universiti	NOUN
ajfa-1067	365	4	utara	utara	PROPN
ajfa-1067	365	5	malaysia	malaysia	PROPN
ajfa-1067	365	6	.	.	PROPN
ajfa-1067	366	1	ali	ali	PROPN
ajfa-1067	366	2	khan	khan	PROPN
ajfa-1067	366	3	m.n.a	m.n.a	PROPN
ajfa-1067	366	4	.	.	PROPN
ajfa-1067	366	5	&	&	CCONJ
ajfa-1067	366	6	ismail	ismail	PROPN
ajfa-1067	366	7	n.a	n.a	PROPN
ajfa-1067	366	8	.	.	PROPN
ajfa-1067	366	9	(	(	PUNCT
ajfa-1067	366	10	2009	2009	NUM
ajfa-1067	366	11	)	)	PUNCT
ajfa-1067	366	12	.	.	PUNCT
ajfa-1067	367	1	internet	internet	NOUN
ajfa-1067	367	2	financial	financial	ADJ
ajfa-1067	367	3	reporting	reporting	NOUN
ajfa-1067	367	4	in	in	ADP
ajfa-1067	367	5	malaysia	malaysia	PROPN
ajfa-1067	367	6	:	:	PUNCT
ajfa-1067	367	7	factors	factor	NOUN
ajfa-1067	367	8	,	,	PUNCT
ajfa-1067	367	9	pros	pro	NOUN
ajfa-1067	367	10	and	and	CCONJ
ajfa-1067	367	11	cons	con	NOUN
ajfa-1067	367	12	.	.	PUNCT
ajfa-1067	368	1	accountants	accountant	NOUN
ajfa-1067	368	2	today	today	NOUN
ajfa-1067	368	3	,	,	PUNCT
ajfa-1067	368	4	22(2	22(2	NUM
ajfa-1067	368	5	)	)	PUNCT
ajfa-1067	368	6	,	,	PUNCT
ajfa-1067	368	7	28	28	NUM
ajfa-1067	368	8	-	-	SYM
ajfa-1067	368	9	31	31	NUM
ajfa-1067	368	10	.	.	PUNCT
ajfa-1067	369	1	beattie	beattie	PROPN
ajfa-1067	369	2	v.	v.	PROPN
ajfa-1067	369	3	&	&	CCONJ
ajfa-1067	369	4	pratt	pratt	PROPN
ajfa-1067	369	5	k.	k.	PROPN
ajfa-1067	369	6	(	(	PUNCT
ajfa-1067	369	7	2003	2003	NUM
ajfa-1067	369	8	)	)	PUNCT
ajfa-1067	369	9	.	.	PUNCT
ajfa-1067	370	1	issues	issue	NOUN
ajfa-1067	370	2	concerning	concern	VERB
ajfa-1067	370	3	web	web	NOUN
ajfa-1067	370	4	-	-	PUNCT
ajfa-1067	370	5	based	base	VERB
ajfa-1067	370	6	business	business	NOUN
ajfa-1067	370	7	reporting	reporting	NOUN
ajfa-1067	370	8	:	:	PUNCT
ajfa-1067	370	9	an	an	DET
ajfa-1067	370	10	analysis	analysis	NOUN
ajfa-1067	370	11	of	of	ADP
ajfa-1067	370	12	the	the	DET
ajfa-1067	370	13	views	view	NOUN
ajfa-1067	370	14	of	of	ADP
ajfa-1067	370	15	interested	interested	ADJ
ajfa-1067	370	16	parties	party	NOUN
ajfa-1067	370	17	.	.	PUNCT
ajfa-1067	371	1	the	the	DET
ajfa-1067	371	2	british	british	PROPN
ajfa-1067	371	3	accounting	accounting	PROPN
ajfa-1067	371	4	review	review	PROPN
ajfa-1067	371	5	,	,	PUNCT
ajfa-1067	371	6	35	35	NUM
ajfa-1067	371	7	,	,	PUNCT
ajfa-1067	371	8	155	155	NUM
ajfa-1067	371	9	-	-	SYM
ajfa-1067	371	10	187	187	NUM
ajfa-1067	371	11	.	.	PUNCT
ajfa-1067	372	1	http://dx.doi.org/10.1016/s0890-8389(03)00016-7	http://dx.doi.org/10.1016/s0890-8389(03)00016-7	PROPN
ajfa-1067	372	2	bonson	bonson	PROPN
ajfa-1067	372	3	e.	e.	PROPN
ajfa-1067	372	4	&	&	CCONJ
ajfa-1067	372	5	escobar	escobar	PROPN
ajfa-1067	372	6	t.	t.	PROPN
ajfa-1067	372	7	(	(	PUNCT
ajfa-1067	372	8	2006	2006	NUM
ajfa-1067	372	9	)	)	PUNCT
ajfa-1067	372	10	.	.	PUNCT
ajfa-1067	373	1	digital	digital	ADJ
ajfa-1067	373	2	reporting	reporting	NOUN
ajfa-1067	373	3	in	in	ADP
ajfa-1067	373	4	eastern	eastern	PROPN
ajfa-1067	373	5	europe	europe	PROPN
ajfa-1067	373	6	:	:	PUNCT
ajfa-1067	373	7	an	an	DET
ajfa-1067	373	8	empirical	empirical	ADJ
ajfa-1067	373	9	study	study	NOUN
ajfa-1067	373	10	.	.	PUNCT
ajfa-1067	374	1	international	international	ADJ
ajfa-1067	374	2	journal	journal	PROPN
ajfa-1067	374	3	of	of	ADP
ajfa-1067	374	4	accounting	accounting	NOUN
ajfa-1067	374	5	information	information	NOUN
ajfa-1067	374	6	systems	system	NOUN
ajfa-1067	374	7	,	,	PUNCT
ajfa-1067	374	8	7	7	NUM
ajfa-1067	374	9	,	,	PUNCT
ajfa-1067	374	10	299	299	NUM
ajfa-1067	374	11	-	-	SYM
ajfa-1067	374	12	318	318	NUM
ajfa-1067	374	13	.	.	PUNCT
ajfa-1067	375	1	http://dx.doi.org/10.1016/j.accinf.2006.09.001	http://dx.doi.org/10.1016/j.accinf.2006.09.001	PROPN
ajfa-1067	375	2	cooper	cooper	PROPN
ajfa-1067	375	3	r.d	r.d	PROPN
ajfa-1067	375	4	.	.	PROPN
ajfa-1067	375	5	&	&	CCONJ
ajfa-1067	375	6	schindler	schindler	PROPN
ajfa-1067	375	7	p.s	p.s	PROPN
ajfa-1067	375	8	.	.	PUNCT
ajfa-1067	375	9	(	(	PUNCT
ajfa-1067	375	10	2006	2006	NUM
ajfa-1067	375	11	)	)	PUNCT
ajfa-1067	375	12	.	.	PUNCT
ajfa-1067	376	1	business	business	NOUN
ajfa-1067	376	2	research	research	NOUN
ajfa-1067	376	3	methods	method	NOUN
ajfa-1067	376	4	(	(	PUNCT
ajfa-1067	376	5	9th	9th	ADJ
ajfa-1067	376	6	edition	edition	NOUN
ajfa-1067	376	7	)	)	PUNCT
ajfa-1067	376	8	.	.	PUNCT
ajfa-1067	377	1	ny	ny	PROPN
ajfa-1067	377	2	:	:	PUNCT
ajfa-1067	377	3	mcgraw	mcgraw	PROPN
ajfa-1067	377	4	-	-	PUNCT
ajfa-1067	377	5	hill	hill	PROPN
ajfa-1067	377	6	.	.	PUNCT
ajfa-1067	378	1	debreceny	debreceny	PROPN
ajfa-1067	378	2	r	r	NOUN
ajfa-1067	378	3	,	,	PUNCT
ajfa-1067	378	4	gray	gray	ADJ
ajfa-1067	378	5	g.l	g.l	PROPN
ajfa-1067	378	6	.	.	PROPN
ajfa-1067	378	7	&	&	CCONJ
ajfa-1067	378	8	rahman	rahman	PROPN
ajfa-1067	378	9	a.	a.	PROPN
ajfa-1067	378	10	(	(	PUNCT
ajfa-1067	378	11	2002	2002	NUM
ajfa-1067	378	12	)	)	PUNCT
ajfa-1067	378	13	.	.	PUNCT
ajfa-1067	379	1	the	the	DET
ajfa-1067	379	2	determinants	determinant	NOUN
ajfa-1067	379	3	of	of	ADP
ajfa-1067	379	4	internet	internet	NOUN
ajfa-1067	379	5	financial	financial	ADJ
ajfa-1067	379	6	reporting	reporting	NOUN
ajfa-1067	379	7	.	.	PUNCT
ajfa-1067	380	1	journal	journal	NOUN
ajfa-1067	380	2	of	of	ADP
ajfa-1067	380	3	accounting	accounting	NOUN
ajfa-1067	380	4	and	and	CCONJ
ajfa-1067	380	5	public	public	ADJ
ajfa-1067	380	6	policy	policy	NOUN
ajfa-1067	380	7	,	,	PUNCT
ajfa-1067	380	8	21	21	NUM
ajfa-1067	380	9	,	,	PUNCT
ajfa-1067	380	10	371	371	NUM
ajfa-1067	380	11	-	-	SYM
ajfa-1067	380	12	394	394	NUM
ajfa-1067	380	13	.	.	PUNCT
ajfa-1067	381	1	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	VERB
ajfa-1067	381	2	debreceny	debreceny	PROPN
ajfa-1067	381	3	r.	r.	PROPN
ajfa-1067	381	4	&	&	CCONJ
ajfa-1067	381	5	rahman	rahman	PROPN
ajfa-1067	381	6	a.	a.	PROPN
ajfa-1067	381	7	(	(	PUNCT
ajfa-1067	381	8	2005	2005	NUM
ajfa-1067	381	9	)	)	PUNCT
ajfa-1067	381	10	.	.	PUNCT
ajfa-1067	382	1	firm	firm	ADJ
ajfa-1067	382	2	-	-	PUNCT
ajfa-1067	382	3	specific	specific	ADJ
ajfa-1067	382	4	determinants	determinant	NOUN
ajfa-1067	382	5	of	of	ADP
ajfa-1067	382	6	continuous	continuous	ADJ
ajfa-1067	382	7	corporate	corporate	ADJ
ajfa-1067	382	8	disclosures	disclosure	NOUN
ajfa-1067	382	9	.	.	PUNCT
ajfa-1067	383	1	the	the	DET
ajfa-1067	383	2	international	international	ADJ
ajfa-1067	383	3	journal	journal	NOUN
ajfa-1067	383	4	of	of	ADP
ajfa-1067	383	5	accounting	accounting	NOUN
ajfa-1067	383	6	,	,	PUNCT
ajfa-1067	383	7	40	40	NUM
ajfa-1067	383	8	,	,	PUNCT
ajfa-1067	383	9	249	249	NUM
ajfa-1067	383	10	-	-	SYM
ajfa-1067	383	11	278	278	NUM
ajfa-1067	383	12	.	.	PUNCT
ajfa-1067	384	1	http://dx.doi.org/10.1016/j.intacc.2005.06.002	http://dx.doi.org/10.1016/j.intacc.2005.06.002	VERB
ajfa-1067	384	2	dull	dull	ADJ
ajfa-1067	384	3	r.b	r.b	PROPN
ajfa-1067	384	4	.	.	PROPN
ajfa-1067	384	5	,	,	PUNCT
ajfa-1067	384	6	graham	graham	PROPN
ajfa-1067	384	7	a.w	a.w	PROPN
ajfa-1067	384	8	.	.	PROPN
ajfa-1067	384	9	&	&	CCONJ
ajfa-1067	384	10	baldwin	baldwin	PROPN
ajfa-1067	384	11	a.a	a.a	PROPN
ajfa-1067	384	12	.	.	PROPN
ajfa-1067	384	13	(	(	PUNCT
ajfa-1067	384	14	2003	2003	NUM
ajfa-1067	384	15	)	)	PUNCT
ajfa-1067	384	16	.	.	PUNCT
ajfa-1067	385	1	web	web	NOUN
ajfa-1067	385	2	-	-	PUNCT
ajfa-1067	385	3	based	base	VERB
ajfa-1067	385	4	financial	financial	ADJ
ajfa-1067	385	5	statements	statement	NOUN
ajfa-1067	385	6	:	:	PUNCT
ajfa-1067	385	7	hypertexts	hypertexts	NOUN
ajfa-1067	385	8	links	link	NOUN
ajfa-1067	385	9	to	to	ADP
ajfa-1067	385	10	footnotes	footnote	NOUN
ajfa-1067	385	11	and	and	CCONJ
ajfa-1067	385	12	their	their	PRON
ajfa-1067	385	13	effect	effect	NOUN
ajfa-1067	385	14	on	on	ADP
ajfa-1067	385	15	decisions	decision	NOUN
ajfa-1067	385	16	.	.	PUNCT
ajfa-1067	386	1	international	international	ADJ
ajfa-1067	386	2	journal	journal	PROPN
ajfa-1067	386	3	of	of	ADP
ajfa-1067	386	4	asian	asian	ADJ
ajfa-1067	386	5	journal	journal	PROPN
ajfa-1067	386	6	of	of	ADP
ajfa-1067	386	7	finance	finance	PROPN
ajfa-1067	386	8	&	&	CCONJ
ajfa-1067	386	9	accounting	accounting	PROPN
ajfa-1067	386	10	issn	issn	PROPN
ajfa-1067	386	11	1946	1946	NUM
ajfa-1067	386	12	-	-	PUNCT
ajfa-1067	386	13	052x	052x	NOUN
ajfa-1067	386	14	2011	2011	NUM
ajfa-1067	386	15	,	,	PUNCT
ajfa-1067	386	16	vol	vol	NOUN
ajfa-1067	386	17	.	.	PROPN
ajfa-1067	387	1	3	3	NUM
ajfa-1067	387	2	,	,	PUNCT
ajfa-1067	387	3	no	no	INTJ
ajfa-1067	387	4	.	.	NOUN
ajfa-1067	387	5	1	1	NUM
ajfa-1067	387	6	:	:	PUNCT
ajfa-1067	387	7	e9	e9	NOUN
ajfa-1067	387	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	387	9	156	156	NUM
ajfa-1067	387	10	accounting	accounting	NOUN
ajfa-1067	387	11	information	information	NOUN
ajfa-1067	387	12	systems	system	NOUN
ajfa-1067	387	13	,	,	PUNCT
ajfa-1067	387	14	4	4	NUM
ajfa-1067	387	15	,	,	PUNCT
ajfa-1067	387	16	185	185	NUM
ajfa-1067	387	17	-	-	SYM
ajfa-1067	387	18	203	203	NUM
ajfa-1067	387	19	.	.	PUNCT
ajfa-1067	388	1	http://dx.doi.org/10.1016/s1467-0895(03)00009-5	http://dx.doi.org/10.1016/s1467-0895(03)00009-5	PROPN
ajfa-1067	388	2	ettredge	ettredge	PROPN
ajfa-1067	388	3	m.	m.	NOUN
ajfa-1067	388	4	,	,	PUNCT
ajfa-1067	388	5	richardson	richardson	PROPN
ajfa-1067	388	6	v.j	v.j	PROPN
ajfa-1067	388	7	.	.	PROPN
ajfa-1067	388	8	&	&	CCONJ
ajfa-1067	388	9	scholz	scholz	PROPN
ajfa-1067	388	10	s.	s.	PROPN
ajfa-1067	388	11	(	(	PUNCT
ajfa-1067	388	12	2002	2002	NUM
ajfa-1067	388	13	)	)	PUNCT
ajfa-1067	388	14	.	.	PUNCT
ajfa-1067	389	1	dissemination	dissemination	NOUN
ajfa-1067	389	2	of	of	ADP
ajfa-1067	389	3	information	information	NOUN
ajfa-1067	389	4	for	for	ADP
ajfa-1067	389	5	investors	investor	NOUN
ajfa-1067	389	6	at	at	ADP
ajfa-1067	389	7	corporate	corporate	ADJ
ajfa-1067	389	8	web	web	NOUN
ajfa-1067	389	9	sites	site	NOUN
ajfa-1067	389	10	.	.	PUNCT
ajfa-1067	390	1	journal	journal	NOUN
ajfa-1067	390	2	of	of	ADP
ajfa-1067	390	3	accounting	accounting	NOUN
ajfa-1067	390	4	and	and	CCONJ
ajfa-1067	390	5	public	public	ADJ
ajfa-1067	390	6	policy	policy	NOUN
ajfa-1067	390	7	,	,	PUNCT
ajfa-1067	390	8	21	21	NUM
ajfa-1067	390	9	,	,	PUNCT
ajfa-1067	390	10	357	357	NUM
ajfa-1067	390	11	-	-	SYM
ajfa-1067	390	12	369	369	NUM
ajfa-1067	390	13	.	.	PUNCT
ajfa-1067	391	1	http://dx.doi.org/10.1016/s0278-4254(02)00066-2	http://dx.doi.org/10.1016/s0278-4254(02)00066-2	NOUN
ajfa-1067	391	2	gan	gan	PROPN
ajfa-1067	391	3	c.w	c.w	PROPN
ajfa-1067	392	1	.	.	PROPN
ajfa-1067	392	2	&	&	CCONJ
ajfa-1067	392	3	susela	susela	VERB
ajfa-1067	392	4	d.	d.	PROPN
ajfa-1067	392	5	s.	s.	PROPN
ajfa-1067	392	6	(	(	PUNCT
ajfa-1067	392	7	2006	2006	NUM
ajfa-1067	392	8	)	)	PUNCT
ajfa-1067	392	9	.	.	PUNCT
ajfa-1067	393	1	internet	internet	NOUN
ajfa-1067	393	2	financial	financial	ADJ
ajfa-1067	393	3	reporting	reporting	NOUN
ajfa-1067	393	4	in	in	ADP
ajfa-1067	393	5	malaysia	malaysia	PROPN
ajfa-1067	393	6	:	:	PUNCT
ajfa-1067	393	7	an	an	DET
ajfa-1067	393	8	investigation	investigation	NOUN
ajfa-1067	393	9	of	of	ADP
ajfa-1067	393	10	firm	firm	ADJ
ajfa-1067	393	11	characteristics	characteristic	NOUN
ajfa-1067	393	12	.	.	PUNCT
ajfa-1067	394	1	accounting	accounting	NOUN
ajfa-1067	394	2	theory	theory	NOUN
ajfa-1067	394	3	&	&	CCONJ
ajfa-1067	394	4	practice	practice	PROPN
ajfa-1067	394	5	:	:	PUNCT
ajfa-1067	394	6	a	a	DET
ajfa-1067	394	7	malaysian	malaysian	ADJ
ajfa-1067	394	8	perspective	perspective	NOUN
ajfa-1067	394	9	(	(	PUNCT
ajfa-1067	394	10	pp.365	pp.365	NOUN
ajfa-1067	394	11	-	-	PUNCT
ajfa-1067	394	12	373	373	NUM
ajfa-1067	394	13	)	)	PUNCT
ajfa-1067	394	14	.	.	PUNCT
ajfa-1067	395	1	malaysia	malaysia	PROPN
ajfa-1067	395	2	:	:	PUNCT
ajfa-1067	396	1	pearson	pearson	PROPN
ajfa-1067	396	2	prentice	prentice	PROPN
ajfa-1067	396	3	hall	hall	PROPN
ajfa-1067	396	4	.	.	PUNCT
ajfa-1067	397	1	hassan	hassan	PROPN
ajfa-1067	397	2	s.	s.	PROPN
ajfa-1067	397	3	,	,	PUNCT
ajfa-1067	397	4	jaffar	jaffar	PROPN
ajfa-1067	397	5	n.	n.	PROPN
ajfa-1067	397	6	,	,	PUNCT
ajfa-1067	397	7	johl	johl	PROPN
ajfa-1067	397	8	s.k	s.k	PROPN
ajfa-1067	397	9	.	.	PROPN
ajfa-1067	397	10	and	and	CCONJ
ajfa-1067	397	11	zain	zain	PROPN
ajfa-1067	397	12	m.n.m	m.n.m	PROPN
ajfa-1067	397	13	.	.	PUNCT
ajfa-1067	397	14	(	(	PUNCT
ajfa-1067	397	15	1999	1999	NUM
ajfa-1067	397	16	)	)	PUNCT
ajfa-1067	397	17	.	.	PUNCT
ajfa-1067	398	1	financial	financial	ADJ
ajfa-1067	398	2	reporting	reporting	NOUN
ajfa-1067	398	3	on	on	ADP
ajfa-1067	398	4	the	the	DET
ajfa-1067	398	5	internet	internet	NOUN
ajfa-1067	398	6	by	by	ADP
ajfa-1067	398	7	malaysian	malaysian	ADJ
ajfa-1067	398	8	companies	company	NOUN
ajfa-1067	398	9	:	:	PUNCT
ajfa-1067	398	10	perceptions	perception	NOUN
ajfa-1067	398	11	and	and	CCONJ
ajfa-1067	398	12	practices	practice	NOUN
ajfa-1067	398	13	.	.	PUNCT
ajfa-1067	399	1	asia	asia	PROPN
ajfa-1067	399	2	-	-	PUNCT
ajfa-1067	399	3	pacific	pacific	PROPN
ajfa-1067	399	4	journal	journal	PROPN
ajfa-1067	399	5	of	of	ADP
ajfa-1067	399	6	accounting	accounting	NOUN
ajfa-1067	399	7	,	,	PUNCT
ajfa-1067	399	8	6(2	6(2	NUM
ajfa-1067	399	9	)	)	PUNCT
ajfa-1067	399	10	,	,	PUNCT
ajfa-1067	399	11	299	299	NUM
ajfa-1067	399	12	-	-	SYM
ajfa-1067	399	13	319	319	NUM
ajfa-1067	399	14	.	.	PUNCT
ajfa-1067	400	1	hodge	hodge	PROPN
ajfa-1067	400	2	f.d	f.d	PROPN
ajfa-1067	400	3	.	.	PROPN
ajfa-1067	400	4	,	,	PUNCT
ajfa-1067	401	1	kennedy	kennedy	PROPN
ajfa-1067	401	2	j.j	j.j	PROPN
ajfa-1067	401	3	.	.	PROPN
ajfa-1067	401	4	&	&	CCONJ
ajfa-1067	401	5	maines	maines	PROPN
ajfa-1067	401	6	l.a	l.a	PROPN
ajfa-1067	401	7	.	.	PROPN
ajfa-1067	401	8	(	(	PUNCT
ajfa-1067	401	9	2004	2004	NUM
ajfa-1067	401	10	)	)	PUNCT
ajfa-1067	401	11	.	.	PUNCT
ajfa-1067	402	1	does	do	AUX
ajfa-1067	402	2	search	search	NOUN
ajfa-1067	402	3	-	-	PUNCT
ajfa-1067	402	4	facilitating	facilitate	VERB
ajfa-1067	402	5	technology	technology	NOUN
ajfa-1067	402	6	improves	improve	VERB
ajfa-1067	402	7	the	the	DET
ajfa-1067	402	8	transparency	transparency	NOUN
ajfa-1067	402	9	of	of	ADP
ajfa-1067	402	10	financial	financial	ADJ
ajfa-1067	402	11	reporting	reporting	NOUN
ajfa-1067	402	12	?	?	PUNCT
ajfa-1067	403	1	the	the	DET
ajfa-1067	403	2	accounting	accounting	NOUN
ajfa-1067	403	3	review	review	NOUN
ajfa-1067	403	4	,	,	PUNCT
ajfa-1067	403	5	79(3	79(3	NUM
ajfa-1067	403	6	)	)	PUNCT
ajfa-1067	403	7	,	,	PUNCT
ajfa-1067	403	8	687	687	NUM
ajfa-1067	403	9	-	-	SYM
ajfa-1067	403	10	703	703	NUM
ajfa-1067	403	11	.	.	PUNCT
ajfa-1067	404	1	http://dx.doi.org/10.2308/accr.2004.79.3.687	http://dx.doi.org/10.2308/accr.2004.79.3.687	PROPN
ajfa-1067	404	2	huberman	huberman	PROPN
ajfa-1067	404	3	a.m.	a.m.	PROPN
ajfa-1067	404	4	&	&	CCONJ
ajfa-1067	404	5	miles	miles	PROPN
ajfa-1067	404	6	m.b	m.b	PROPN
ajfa-1067	404	7	.	.	PROPN
ajfa-1067	404	8	(	(	PUNCT
ajfa-1067	404	9	2002	2002	NUM
ajfa-1067	404	10	)	)	PUNCT
ajfa-1067	404	11	.	.	PUNCT
ajfa-1067	405	1	the	the	DET
ajfa-1067	405	2	qualitative	qualitative	ADJ
ajfa-1067	405	3	researcher	researcher	NOUN
ajfa-1067	405	4	’s	’s	PART
ajfa-1067	405	5	companion	companion	NOUN
ajfa-1067	405	6	.	.	PUNCT
ajfa-1067	406	1	thousand	thousand	NUM
ajfa-1067	406	2	oaks	oak	NOUN
ajfa-1067	406	3	,	,	PUNCT
ajfa-1067	406	4	ca	can	AUX
ajfa-1067	406	5	:	:	PUNCT
ajfa-1067	406	6	sage	sage	NOUN
ajfa-1067	406	7	publications	publication	NOUN
ajfa-1067	406	8	.	.	PUNCT
ajfa-1067	407	1	ismail	ismail	PROPN
ajfa-1067	407	2	n.	n.	PROPN
ajfa-1067	407	3	a.	a.	PROPN
ajfa-1067	407	4	and	and	CCONJ
ajfa-1067	407	5	tayib	tayib	NOUN
ajfa-1067	407	6	m.	m.	NOUN
ajfa-1067	407	7	(	(	PUNCT
ajfa-1067	407	8	2000	2000	NUM
ajfa-1067	407	9	)	)	PUNCT
ajfa-1067	407	10	.	.	PUNCT
ajfa-1067	408	1	financial	financial	ADJ
ajfa-1067	408	2	reporting	reporting	NOUN
ajfa-1067	408	3	disclosure	disclosure	NOUN
ajfa-1067	408	4	on	on	ADP
ajfa-1067	408	5	the	the	DET
ajfa-1067	408	6	internet	internet	NOUN
ajfa-1067	408	7	by	by	ADP
ajfa-1067	408	8	malaysian	malaysian	ADJ
ajfa-1067	408	9	public	public	ADJ
ajfa-1067	408	10	listed	list	VERB
ajfa-1067	408	11	companies	company	NOUN
ajfa-1067	408	12	.	.	PUNCT
ajfa-1067	409	1	national	national	ADJ
ajfa-1067	409	2	accountants	accountant	NOUN
ajfa-1067	409	3	(	(	PUNCT
ajfa-1067	409	4	nov	nov	PROPN
ajfa-1067	409	5	/	/	SYM
ajfa-1067	409	6	dec	dec	PROPN
ajfa-1067	409	7	)	)	PUNCT
ajfa-1067	409	8	,	,	PUNCT
ajfa-1067	409	9	28	28	NUM
ajfa-1067	409	10	-	-	SYM
ajfa-1067	409	11	33	33	NUM
ajfa-1067	409	12	.	.	PUNCT
ajfa-1067	410	1	jamaliah	jamaliah	PROPN
ajfa-1067	410	2	t	t	PROPN
ajfa-1067	410	3	,	,	PUNCT
ajfa-1067	410	4	radiah	radiah	PROPN
ajfa-1067	410	5	o.	o.	PROPN
ajfa-1067	410	6	&	&	CCONJ
ajfa-1067	410	7	noraini	noraini	PROPN
ajfa-1067	410	8	m.n	m.n	PROPN
ajfa-1067	410	9	.	.	PUNCT
ajfa-1067	410	10	(	(	PUNCT
ajfa-1067	410	11	2001	2001	NUM
ajfa-1067	410	12	)	)	PUNCT
ajfa-1067	410	13	.	.	PUNCT
ajfa-1067	411	1	internet	internet	NOUN
ajfa-1067	411	2	financial	financial	ADJ
ajfa-1067	411	3	reporting	reporting	NOUN
ajfa-1067	411	4	by	by	ADP
ajfa-1067	411	5	malaysian	malaysian	ADJ
ajfa-1067	411	6	banks	bank	NOUN
ajfa-1067	411	7	and	and	CCONJ
ajfa-1067	411	8	financial	financial	ADJ
ajfa-1067	411	9	institutions	institution	NOUN
ajfa-1067	411	10	.	.	PUNCT
ajfa-1067	412	1	paper	paper	NOUN
ajfa-1067	412	2	presented	present	VERB
ajfa-1067	412	3	at	at	ADP
ajfa-1067	412	4	aaaa	aaaa	PROPN
ajfa-1067	412	5	conference	conference	PROPN
ajfa-1067	412	6	,	,	PUNCT
ajfa-1067	412	7	penang	penang	PROPN
ajfa-1067	412	8	.	.	PUNCT
ajfa-1067	413	1	jones	jones	PROPN
ajfa-1067	413	2	m.j	m.j	PROPN
ajfa-1067	413	3	.	.	PROPN
ajfa-1067	413	4	&	&	CCONJ
ajfa-1067	413	5	xiao	xiao	PROPN
ajfa-1067	413	6	j.z	j.z	PROPN
ajfa-1067	413	7	.	.	PROPN
ajfa-1067	413	8	(	(	PUNCT
ajfa-1067	413	9	2004	2004	NUM
ajfa-1067	413	10	)	)	PUNCT
ajfa-1067	413	11	.	.	PUNCT
ajfa-1067	414	1	financial	financial	ADJ
ajfa-1067	414	2	reporting	reporting	NOUN
ajfa-1067	414	3	on	on	ADP
ajfa-1067	414	4	the	the	DET
ajfa-1067	414	5	internet	internet	NOUN
ajfa-1067	414	6	by	by	ADP
ajfa-1067	414	7	2010	2010	NUM
ajfa-1067	414	8	:	:	PUNCT
ajfa-1067	414	9	a	a	DET
ajfa-1067	414	10	consensus	consensus	NOUN
ajfa-1067	414	11	view	view	NOUN
ajfa-1067	414	12	.	.	PUNCT
ajfa-1067	415	1	accounting	accounting	NOUN
ajfa-1067	415	2	forum	forum	PROPN
ajfa-1067	415	3	,	,	PUNCT
ajfa-1067	415	4	28	28	NUM
ajfa-1067	415	5	,	,	PUNCT
ajfa-1067	415	6	237	237	NUM
ajfa-1067	415	7	-	-	SYM
ajfa-1067	415	8	263	263	NUM
ajfa-1067	415	9	.	.	PUNCT
ajfa-1067	416	1	http://dx.doi.org/10.1016/j.accfor.2004.07.002	http://dx.doi.org/10.1016/j.accfor.2004.07.002	PROPN
ajfa-1067	416	2	kelton	kelton	PROPN
ajfa-1067	416	3	a.s	a.s	PROPN
ajfa-1067	416	4	.	.	PROPN
ajfa-1067	416	5	&	&	CCONJ
ajfa-1067	416	6	yang	yang	PROPN
ajfa-1067	416	7	y.	y.	PROPN
ajfa-1067	416	8	(	(	PUNCT
ajfa-1067	416	9	2008	2008	NUM
ajfa-1067	416	10	)	)	PUNCT
ajfa-1067	416	11	.	.	PUNCT
ajfa-1067	417	1	the	the	DET
ajfa-1067	417	2	impact	impact	NOUN
ajfa-1067	417	3	of	of	ADP
ajfa-1067	417	4	corporate	corporate	ADJ
ajfa-1067	417	5	governance	governance	NOUN
ajfa-1067	417	6	on	on	ADP
ajfa-1067	417	7	internet	internet	NOUN
ajfa-1067	417	8	financial	financial	ADJ
ajfa-1067	417	9	reporting	reporting	NOUN
ajfa-1067	417	10	.	.	PUNCT
ajfa-1067	418	1	journal	journal	NOUN
ajfa-1067	418	2	of	of	ADP
ajfa-1067	418	3	accounting	accounting	PROPN
ajfa-1067	418	4	&	&	CCONJ
ajfa-1067	418	5	public	public	ADJ
ajfa-1067	418	6	policy	policy	NOUN
ajfa-1067	418	7	,	,	PUNCT
ajfa-1067	418	8	27	27	NUM
ajfa-1067	418	9	,	,	PUNCT
ajfa-1067	418	10	62	62	NUM
ajfa-1067	418	11	-	-	SYM
ajfa-1067	418	12	87	87	NUM
ajfa-1067	418	13	.	.	PUNCT
ajfa-1067	419	1	http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.001	http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.001	VERB
ajfa-1067	419	2	lymer	lymer	PROPN
ajfa-1067	419	3	a.	a.	PROPN
ajfa-1067	419	4	,	,	PUNCT
ajfa-1067	419	5	r.	r.	PROPN
ajfa-1067	419	6	debreceny	debreceny	PROPN
ajfa-1067	419	7	,	,	PUNCT
ajfa-1067	419	8	g.	g.	PROPN
ajfa-1067	419	9	gray	gray	PROPN
ajfa-1067	419	10	and	and	CCONJ
ajfa-1067	419	11	a.	a.	NOUN
ajfa-1067	419	12	rahman	rahman	PROPN
ajfa-1067	419	13	(	(	PUNCT
ajfa-1067	419	14	1999	1999	NUM
ajfa-1067	419	15	)	)	PUNCT
ajfa-1067	419	16	.	.	PUNCT
ajfa-1067	420	1	business	business	NOUN
ajfa-1067	420	2	reporting	reporting	NOUN
ajfa-1067	420	3	on	on	ADP
ajfa-1067	420	4	the	the	DET
ajfa-1067	420	5	internet	internet	NOUN
ajfa-1067	420	6	.	.	PUNCT
ajfa-1067	421	1	london	london	PROPN
ajfa-1067	421	2	:	:	PUNCT
ajfa-1067	421	3	international	international	ADJ
ajfa-1067	421	4	accounting	accounting	PROPN
ajfa-1067	421	5	standard	standard	PROPN
ajfa-1067	421	6	committee	committee	PROPN
ajfa-1067	421	7	,	,	PUNCT
ajfa-1067	421	8	september	september	PROPN
ajfa-1067	421	9	.	.	PUNCT
ajfa-1067	422	1	marston	marston	PROPN
ajfa-1067	422	2	c.	c.	PROPN
ajfa-1067	422	3	&	&	CCONJ
ajfa-1067	422	4	polei	polei	PROPN
ajfa-1067	422	5	a.	a.	PROPN
ajfa-1067	422	6	(	(	PUNCT
ajfa-1067	422	7	2004	2004	NUM
ajfa-1067	422	8	)	)	PUNCT
ajfa-1067	422	9	.	.	PUNCT
ajfa-1067	423	1	corporate	corporate	ADJ
ajfa-1067	423	2	reporting	reporting	NOUN
ajfa-1067	423	3	on	on	ADP
ajfa-1067	423	4	the	the	DET
ajfa-1067	423	5	internet	internet	NOUN
ajfa-1067	423	6	by	by	ADP
ajfa-1067	423	7	german	german	ADJ
ajfa-1067	423	8	companies	company	NOUN
ajfa-1067	423	9	.	.	PUNCT
ajfa-1067	424	1	international	international	ADJ
ajfa-1067	424	2	journal	journal	PROPN
ajfa-1067	424	3	of	of	ADP
ajfa-1067	424	4	accounting	accounting	NOUN
ajfa-1067	424	5	information	information	NOUN
ajfa-1067	424	6	systems	system	NOUN
ajfa-1067	424	7	,	,	PUNCT
ajfa-1067	424	8	5	5	NUM
ajfa-1067	424	9	,	,	PUNCT
ajfa-1067	424	10	285	285	NUM
ajfa-1067	424	11	-	-	SYM
ajfa-1067	424	12	311	311	NUM
ajfa-1067	424	13	.	.	PUNCT
ajfa-1067	425	1	http://dx.doi.org/10.1016/j.accinf.2004.02.009	http://dx.doi.org/10.1016/j.accinf.2004.02.009	PROPN
ajfa-1067	425	2	mohamad	mohamad	PROPN
ajfa-1067	425	3	r.	r.	PROPN
ajfa-1067	425	4	,	,	PUNCT
ajfa-1067	425	5	mohamad	mohamad	PROPN
ajfa-1067	425	6	a.	a.	PROPN
ajfa-1067	425	7	&	&	CCONJ
ajfa-1067	425	8	mohamad	mohamad	PROPN
ajfa-1067	425	9	m.	m.	PROPN
ajfa-1067	425	10	(	(	PUNCT
ajfa-1067	425	11	2003	2003	NUM
ajfa-1067	425	12	)	)	PUNCT
ajfa-1067	425	13	.	.	PUNCT
ajfa-1067	426	1	internet	internet	NOUN
ajfa-1067	426	2	financial	financial	ADJ
ajfa-1067	426	3	reporting	reporting	NOUN
ajfa-1067	426	4	in	in	ADP
ajfa-1067	426	5	malaysia	malaysia	PROPN
ajfa-1067	426	6	:	:	PUNCT
ajfa-1067	426	7	a	a	DET
ajfa-1067	426	8	survey	survey	NOUN
ajfa-1067	426	9	of	of	ADP
ajfa-1067	426	10	contents	content	NOUN
ajfa-1067	426	11	and	and	CCONJ
ajfa-1067	426	12	presentations	presentation	NOUN
ajfa-1067	426	13	.	.	PUNCT
ajfa-1067	427	1	working	work	VERB
ajfa-1067	427	2	paper	paper	PROPN
ajfa-1067	427	3	series	series	PROPN
ajfa-1067	427	4	no	no	PROPN
ajfa-1067	427	5	.	.	PUNCT
ajfa-1067	428	1	8/2003	8/2003	NUM
ajfa-1067	428	2	,	,	PUNCT
ajfa-1067	428	3	universiti	universiti	PROPN
ajfa-1067	428	4	utara	utara	NOUN
ajfa-1067	428	5	malaysia	malaysia	PROPN
ajfa-1067	428	6	.	.	PUNCT
ajfa-1067	429	1	nik	nik	PROPN
ajfa-1067	429	2	salleh	salleh	PROPN
ajfa-1067	429	3	n.m.z	n.m.z	NOUN
ajfa-1067	429	4	.	.	PUNCT
ajfa-1067	430	1	and	and	CCONJ
ajfa-1067	430	2	a	a	DET
ajfa-1067	430	3	mohd	mohd	NOUN
ajfa-1067	430	4	(	(	PUNCT
ajfa-1067	430	5	2000	2000	NUM
ajfa-1067	430	6	)	)	PUNCT
ajfa-1067	430	7	.	.	PUNCT
ajfa-1067	431	1	web	web	NOUN
ajfa-1067	431	2	-	-	PUNCT
ajfa-1067	431	3	based	base	VERB
ajfa-1067	431	4	financial	financial	ADJ
ajfa-1067	431	5	reporting	reporting	NOUN
ajfa-1067	431	6	in	in	ADP
ajfa-1067	431	7	malaysia	malaysia	PROPN
ajfa-1067	431	8	.	.	PUNCT
ajfa-1067	432	1	in	in	ADP
ajfa-1067	432	2	seminar	seminar	NOUN
ajfa-1067	432	3	on	on	ADP
ajfa-1067	432	4	accounting	accounting	NOUN
ajfa-1067	432	5	and	and	CCONJ
ajfa-1067	432	6	information	information	NOUN
ajfa-1067	432	7	technology	technology	NOUN
ajfa-1067	432	8	.	.	PUNCT
ajfa-1067	433	1	universiti	universiti	PROPN
ajfa-1067	433	2	utara	utara	PROPN
ajfa-1067	433	3	malaysia	malaysia	PROPN
ajfa-1067	433	4	,	,	PUNCT
ajfa-1067	433	5	november	november	PROPN
ajfa-1067	433	6	.	.	PUNCT
ajfa-1067	434	1	patten	patten	PROPN
ajfa-1067	434	2	d.m	d.m	PROPN
ajfa-1067	434	3	.	.	PUNCT
ajfa-1067	435	1	(	(	PUNCT
ajfa-1067	435	2	2002	2002	NUM
ajfa-1067	435	3	)	)	PUNCT
ajfa-1067	435	4	.	.	PUNCT
ajfa-1067	436	1	give	give	VERB
ajfa-1067	436	2	or	or	CCONJ
ajfa-1067	436	3	take	take	VERB
ajfa-1067	436	4	on	on	ADP
ajfa-1067	436	5	the	the	DET
ajfa-1067	436	6	internet	internet	NOUN
ajfa-1067	436	7	:	:	PUNCT
ajfa-1067	436	8	an	an	DET
ajfa-1067	436	9	examination	examination	NOUN
ajfa-1067	436	10	of	of	ADP
ajfa-1067	436	11	the	the	DET
ajfa-1067	436	12	disclosure	disclosure	NOUN
ajfa-1067	436	13	practices	practice	VERB
ajfa-1067	436	14	asian	asian	ADJ
ajfa-1067	436	15	journal	journal	NOUN
ajfa-1067	436	16	of	of	ADP
ajfa-1067	436	17	finance	finance	PROPN
ajfa-1067	436	18	&	&	CCONJ
ajfa-1067	436	19	accounting	accounting	PROPN
ajfa-1067	436	20	issn	issn	PROPN
ajfa-1067	436	21	1946	1946	NUM
ajfa-1067	436	22	-	-	PUNCT
ajfa-1067	436	23	052x	052x	NOUN
ajfa-1067	436	24	2011	2011	NUM
ajfa-1067	436	25	,	,	PUNCT
ajfa-1067	436	26	vol	vol	NOUN
ajfa-1067	436	27	.	.	PROPN
ajfa-1067	437	1	3	3	NUM
ajfa-1067	437	2	,	,	PUNCT
ajfa-1067	437	3	no	no	INTJ
ajfa-1067	437	4	.	.	NOUN
ajfa-1067	437	5	1	1	NUM
ajfa-1067	437	6	:	:	PUNCT
ajfa-1067	437	7	e9	e9	NOUN
ajfa-1067	437	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	437	9	157	157	NUM
ajfa-1067	437	10	of	of	ADP
ajfa-1067	437	11	insurance	insurance	NOUN
ajfa-1067	437	12	firm	firm	NOUN
ajfa-1067	437	13	web	web	NOUN
ajfa-1067	437	14	innovators	innovator	NOUN
ajfa-1067	437	15	.	.	PUNCT
ajfa-1067	438	1	journal	journal	PROPN
ajfa-1067	438	2	of	of	ADP
ajfa-1067	438	3	business	business	NOUN
ajfa-1067	438	4	ethics	ethic	NOUN
ajfa-1067	438	5	,	,	PUNCT
ajfa-1067	438	6	36	36	NUM
ajfa-1067	438	7	,	,	PUNCT
ajfa-1067	438	8	247	247	NUM
ajfa-1067	438	9	-	-	SYM
ajfa-1067	438	10	259	259	NUM
ajfa-1067	438	11	.	.	PUNCT
ajfa-1067	439	1	http://dx.doi.org/10.1023/a:1014009229437	http://dx.doi.org/10.1023/a:1014009229437	PROPN
ajfa-1067	439	2	punch	punch	VERB
ajfa-1067	439	3	k.f	k.f	PROPN
ajfa-1067	439	4	.	.	PROPN
ajfa-1067	439	5	(	(	PUNCT
ajfa-1067	439	6	2005	2005	NUM
ajfa-1067	439	7	)	)	PUNCT
ajfa-1067	439	8	.	.	PUNCT
ajfa-1067	440	1	developing	develop	VERB
ajfa-1067	440	2	effective	effective	ADJ
ajfa-1067	440	3	research	research	NOUN
ajfa-1067	440	4	proposal	proposal	NOUN
ajfa-1067	440	5	.	.	PUNCT
ajfa-1067	441	1	london	london	PROPN
ajfa-1067	441	2	:	:	PUNCT
ajfa-1067	441	3	sage	sage	NOUN
ajfa-1067	441	4	publications	publication	NOUN
ajfa-1067	441	5	.	.	PUNCT
ajfa-1067	442	1	saunders	saunders	PROPN
ajfa-1067	442	2	m.	m.	PROPN
ajfa-1067	442	3	,	,	PUNCT
ajfa-1067	442	4	lewis	lewis	PROPN
ajfa-1067	442	5	p.	p.	PROPN
ajfa-1067	442	6	&	&	CCONJ
ajfa-1067	442	7	thornhill	thornhill	PROPN
ajfa-1067	442	8	a.	a.	PROPN
ajfa-1067	442	9	(	(	PUNCT
ajfa-1067	442	10	2009	2009	NUM
ajfa-1067	442	11	)	)	PUNCT
ajfa-1067	442	12	.	.	PUNCT
ajfa-1067	443	1	research	research	NOUN
ajfa-1067	443	2	methods	method	NOUN
ajfa-1067	443	3	for	for	ADP
ajfa-1067	443	4	business	business	NOUN
ajfa-1067	443	5	students	student	NOUN
ajfa-1067	443	6	(	(	PUNCT
ajfa-1067	443	7	5th	5th	ADJ
ajfa-1067	443	8	edition	edition	NOUN
ajfa-1067	443	9	)	)	PUNCT
ajfa-1067	443	10	.	.	PUNCT
ajfa-1067	444	1	u.k	u.k	PROPN
ajfa-1067	444	2	.	.	PROPN
ajfa-1067	444	3	:	:	PUNCT
ajfa-1067	444	4	pearson	pearson	PROPN
ajfa-1067	444	5	education	education	PROPN
ajfa-1067	444	6	ltd	ltd	PROPN
ajfa-1067	444	7	.	.	PROPN
ajfa-1067	444	8	verrecchia	verrecchia	PROPN
ajfa-1067	444	9	r.	r.	PROPN
ajfa-1067	444	10	(	(	PUNCT
ajfa-1067	444	11	1983	1983	NUM
ajfa-1067	444	12	)	)	PUNCT
ajfa-1067	444	13	.	.	PUNCT
ajfa-1067	445	1	discretionary	discretionary	ADJ
ajfa-1067	445	2	disclosure	disclosure	NOUN
ajfa-1067	445	3	.	.	PUNCT
ajfa-1067	446	1	journal	journal	NOUN
ajfa-1067	446	2	of	of	ADP
ajfa-1067	446	3	accounting	accounting	PROPN
ajfa-1067	446	4	&	&	CCONJ
ajfa-1067	446	5	economics	economic	NOUN
ajfa-1067	446	6	5(3	5(3	NUM
ajfa-1067	446	7	)	)	PUNCT
ajfa-1067	446	8	,	,	PUNCT
ajfa-1067	446	9	179	179	NUM
ajfa-1067	446	10	-	-	SYM
ajfa-1067	446	11	194	194	NUM
ajfa-1067	446	12	.	.	PUNCT
ajfa-1067	447	1	http://dx.doi.org/10.1016/0165-4101(83)90011-3	http://dx.doi.org/10.1016/0165-4101(83)90011-3	PROPN
ajfa-1067	447	2	watts	watts	PROPN
ajfa-1067	447	3	r.l	r.l	PROPN
ajfa-1067	447	4	.	.	PROPN
ajfa-1067	447	5	&	&	CCONJ
ajfa-1067	447	6	zimmerman	zimmerman	PROPN
ajfa-1067	447	7	j.l	j.l	PROPN
ajfa-1067	447	8	.	.	PROPN
ajfa-1067	448	1	(	(	PUNCT
ajfa-1067	448	2	1990	1990	NUM
ajfa-1067	448	3	)	)	PUNCT
ajfa-1067	448	4	.	.	PUNCT
ajfa-1067	449	1	positive	positive	ADJ
ajfa-1067	449	2	accounting	accounting	NOUN
ajfa-1067	449	3	theory	theory	NOUN
ajfa-1067	449	4	:	:	PUNCT
ajfa-1067	449	5	a	a	DET
ajfa-1067	449	6	ten	ten	NUM
ajfa-1067	449	7	year	year	NOUN
ajfa-1067	449	8	perspective	perspective	NOUN
ajfa-1067	449	9	.	.	PUNCT
ajfa-1067	450	1	accounting	accounting	NOUN
ajfa-1067	450	2	review	review	PROPN
ajfa-1067	450	3	65(1	65(1	NOUN
ajfa-1067	450	4	)	)	PUNCT
ajfa-1067	450	5	,	,	PUNCT
ajfa-1067	450	6	131	131	NUM
ajfa-1067	450	7	-	-	SYM
ajfa-1067	450	8	156	156	NUM
ajfa-1067	450	9	.	.	PUNCT
ajfa-1067	451	1	xbrl	xbrl	PROPN
ajfa-1067	451	2	news	news	PROPN
ajfa-1067	451	3	.	.	PUNCT
ajfa-1067	452	1	(	(	PUNCT
ajfa-1067	452	2	2002	2002	NUM
ajfa-1067	452	3	)	)	PUNCT
ajfa-1067	452	4	.	.	PUNCT
ajfa-1067	453	1	xbrl	xbrl	PROPN
ajfa-1067	453	2	standard	standard	PROPN
ajfa-1067	453	3	for	for	ADP
ajfa-1067	453	4	capital	capital	NOUN
ajfa-1067	453	5	markets	market	NOUN
ajfa-1067	453	6	enjoys	enjoy	VERB
ajfa-1067	453	7	growing	grow	VERB
ajfa-1067	453	8	international	international	ADJ
ajfa-1067	453	9	adoption	adoption	NOUN
ajfa-1067	453	10	.	.	PUNCT
ajfa-1067	454	1	retrieved	retrieve	VERB
ajfa-1067	454	2	october	october	PROPN
ajfa-1067	454	3	24th	24th	NOUN
ajfa-1067	454	4	,	,	PUNCT
ajfa-1067	454	5	2009	2009	NUM
ajfa-1067	454	6	,	,	PUNCT
ajfa-1067	454	7	from	from	ADP
ajfa-1067	454	8	http://xml.coverpages.org/ni2002-03-05-a.html	http://xml.coverpages.org/ni2002-03-05-a.html	PROPN
ajfa-1067	454	9	.	.	PUNCT
ajfa-1067	455	1	xiao	xiao	PROPN
ajfa-1067	455	2	z.	z.	PROPN
ajfa-1067	455	3	,	,	PUNCT
ajfa-1067	455	4	jones	jones	PROPN
ajfa-1067	455	5	m.j	m.j	PROPN
ajfa-1067	455	6	.	.	PROPN
ajfa-1067	455	7	and	and	CCONJ
ajfa-1067	455	8	lymer	lymer	PROPN
ajfa-1067	455	9	a.	a.	PROPN
ajfa-1067	455	10	(	(	PUNCT
ajfa-1067	455	11	2002	2002	NUM
ajfa-1067	455	12	)	)	PUNCT
ajfa-1067	455	13	.	.	PUNCT
ajfa-1067	456	1	immediate	immediate	ADJ
ajfa-1067	456	2	trends	trend	NOUN
ajfa-1067	456	3	in	in	ADP
ajfa-1067	456	4	internet	internet	NOUN
ajfa-1067	456	5	reporting	reporting	NOUN
ajfa-1067	456	6	.	.	PUNCT
ajfa-1067	457	1	the	the	DET
ajfa-1067	457	2	european	european	PROPN
ajfa-1067	457	3	accounting	accounting	PROPN
ajfa-1067	457	4	review	review	PROPN
ajfa-1067	457	5	,	,	PUNCT
ajfa-1067	457	6	11(2	11(2	NUM
ajfa-1067	457	7	)	)	PUNCT
ajfa-1067	457	8	,	,	PUNCT
ajfa-1067	457	9	245	245	NUM
ajfa-1067	457	10	-	-	SYM
ajfa-1067	457	11	275	275	NUM
ajfa-1067	457	12	.	.	PUNCT
ajfa-1067	458	1	http://dx.doi.org/10.1080/09638180020017087a	http://dx.doi.org/10.1080/09638180020017087a	PROPN
ajfa-1067	458	2	xiao	xiao	PROPN
ajfa-1067	458	3	j.z	j.z	PROPN
ajfa-1067	458	4	.	.	PROPN
ajfa-1067	458	5	,	,	PUNCT
ajfa-1067	458	6	yang	yang	PROPN
ajfa-1067	458	7	h.	h.	PROPN
ajfa-1067	458	8	&	&	CCONJ
ajfa-1067	458	9	chow	chow	PROPN
ajfa-1067	458	10	c.w	c.w	PROPN
ajfa-1067	458	11	.	.	PROPN
ajfa-1067	458	12	(	(	PUNCT
ajfa-1067	458	13	2004	2004	NUM
ajfa-1067	458	14	)	)	PUNCT
ajfa-1067	458	15	.	.	PUNCT
ajfa-1067	459	1	the	the	DET
ajfa-1067	459	2	determinants	determinant	NOUN
ajfa-1067	459	3	and	and	CCONJ
ajfa-1067	459	4	characteristics	characteristic	NOUN
ajfa-1067	459	5	of	of	ADP
ajfa-1067	459	6	voluntary	voluntary	ADJ
ajfa-1067	459	7	internet	internet	NOUN
ajfa-1067	459	8	-	-	PUNCT
ajfa-1067	459	9	based	base	VERB
ajfa-1067	459	10	disclosures	disclosure	NOUN
ajfa-1067	459	11	by	by	ADP
ajfa-1067	459	12	listed	list	VERB
ajfa-1067	459	13	chinese	chinese	ADJ
ajfa-1067	459	14	companies	company	NOUN
ajfa-1067	459	15	.	.	PUNCT
ajfa-1067	460	1	journal	journal	PROPN
ajfa-1067	460	2	of	of	ADP
ajfa-1067	460	3	accounting	accounting	PROPN
ajfa-1067	460	4	&	&	CCONJ
ajfa-1067	460	5	public	public	ADJ
ajfa-1067	460	6	policy	policy	NOUN
ajfa-1067	460	7	,	,	PUNCT
ajfa-1067	460	8	23	23	NUM
ajfa-1067	460	9	,	,	PUNCT
ajfa-1067	460	10	191	191	NUM
ajfa-1067	460	11	-	-	SYM
ajfa-1067	460	12	225	225	NUM
ajfa-1067	460	13	.	.	PUNCT
ajfa-1067	461	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	NOUN
ajfa-1067	461	2	appendix	appendix	VERB
ajfa-1067	461	3	1	1	NUM
ajfa-1067	461	4	questionnaire	questionnaire	NOUN
ajfa-1067	461	5	interview	interview	NOUN
ajfa-1067	461	6	on	on	ADP
ajfa-1067	461	7	internet	internet	NOUN
ajfa-1067	461	8	reporting	reporting	NOUN
ajfa-1067	461	9	(	(	PUNCT
ajfa-1067	461	10	ir	ir	PROPN
ajfa-1067	461	11	):	):	PUNCT
ajfa-1067	461	12	the	the	DET
ajfa-1067	461	13	interview	interview	NOUN
ajfa-1067	461	14	will	will	AUX
ajfa-1067	461	15	be	be	AUX
ajfa-1067	461	16	divided	divide	VERB
ajfa-1067	461	17	into	into	ADP
ajfa-1067	461	18	2	2	NUM
ajfa-1067	461	19	types	type	NOUN
ajfa-1067	461	20	of	of	ADP
ajfa-1067	461	21	questions	question	NOUN
ajfa-1067	461	22	:	:	PUNCT
ajfa-1067	461	23			VERB
ajfa-1067	461	24	open	open	ADV
ajfa-1067	461	25	-	-	PUNCT
ajfa-1067	461	26	ended	end	VERB
ajfa-1067	461	27	questions	question	NOUN
ajfa-1067	461	28	;	;	PUNCT
ajfa-1067	461	29			NUM
ajfa-1067	461	30	theme	theme	NOUN
ajfa-1067	461	31	guided	guide	VERB
ajfa-1067	461	32	questions	question	NOUN
ajfa-1067	461	33	.	.	PUNCT
ajfa-1067	462	1	all	all	DET
ajfa-1067	462	2	these	these	DET
ajfa-1067	462	3	questions	question	NOUN
ajfa-1067	462	4	are	be	AUX
ajfa-1067	462	5	related	relate	VERB
ajfa-1067	462	6	to	to	ADP
ajfa-1067	462	7	ir	ir	PROPN
ajfa-1067	462	8	.	.	PUNCT
ajfa-1067	463	1	let	let	VERB
ajfa-1067	463	2	me	i	PRON
ajfa-1067	463	3	briefly	briefly	ADV
ajfa-1067	463	4	define	define	VERB
ajfa-1067	463	5	what	what	PRON
ajfa-1067	463	6	ir	ir	PROPN
ajfa-1067	463	7	is	be	AUX
ajfa-1067	463	8	.	.	PUNCT
ajfa-1067	464	1	ir	ir	PROPN
ajfa-1067	464	2	means	mean	VERB
ajfa-1067	464	3	reporting	report	VERB
ajfa-1067	464	4	corporation	corporation	NOUN
ajfa-1067	464	5	information	information	NOUN
ajfa-1067	464	6	via	via	ADP
ajfa-1067	464	7	the	the	DET
ajfa-1067	464	8	company	company	NOUN
ajfa-1067	464	9	’s	’s	PART
ajfa-1067	464	10	web	web	NOUN
ajfa-1067	464	11	site	site	NOUN
ajfa-1067	464	12	.	.	PUNCT
ajfa-1067	465	1	currently	currently	ADV
ajfa-1067	465	2	ir	ir	PROPN
ajfa-1067	465	3	is	be	AUX
ajfa-1067	465	4	voluntary	voluntary	ADJ
ajfa-1067	465	5	in	in	ADP
ajfa-1067	465	6	nature	nature	NOUN
ajfa-1067	465	7	with	with	ADP
ajfa-1067	465	8	no	no	DET
ajfa-1067	465	9	specific	specific	ADJ
ajfa-1067	465	10	regulations	regulation	NOUN
ajfa-1067	465	11	.	.	PUNCT
ajfa-1067	466	1	therefore	therefore	ADV
ajfa-1067	466	2	,	,	PUNCT
ajfa-1067	466	3	there	there	PRON
ajfa-1067	466	4	is	be	VERB
ajfa-1067	466	5	a	a	DET
ajfa-1067	466	6	disparity	disparity	NOUN
ajfa-1067	466	7	of	of	ADP
ajfa-1067	466	8	ir	ir	PROPN
ajfa-1067	466	9	practices	practice	NOUN
ajfa-1067	466	10	among	among	ADP
ajfa-1067	466	11	companies	company	NOUN
ajfa-1067	466	12	.	.	PUNCT
ajfa-1067	467	1	list	list	NOUN
ajfa-1067	467	2	of	of	ADP
ajfa-1067	467	3	questions	question	NOUN
ajfa-1067	467	4	are	be	AUX
ajfa-1067	467	5	as	as	SCONJ
ajfa-1067	467	6	follows	follow	VERB
ajfa-1067	467	7	:	:	PUNCT
ajfa-1067	467	8	open	open	ADJ
ajfa-1067	467	9	-	-	PUNCT
ajfa-1067	467	10	ended	end	VERB
ajfa-1067	467	11	questions	question	NOUN
ajfa-1067	467	12	1	1	NUM
ajfa-1067	467	13	.	.	PUNCT
ajfa-1067	468	1	what	what	PRON
ajfa-1067	468	2	is	be	AUX
ajfa-1067	468	3	your	your	PRON
ajfa-1067	468	4	perception	perception	NOUN
ajfa-1067	468	5	on	on	ADP
ajfa-1067	468	6	internet	internet	NOUN
ajfa-1067	468	7	reporting	reporting	NOUN
ajfa-1067	468	8	?	?	PUNCT
ajfa-1067	469	1	2	2	X
ajfa-1067	469	2	.	.	X
ajfa-1067	469	3	why	why	SCONJ
ajfa-1067	469	4	does	do	AUX
ajfa-1067	469	5	your	your	PRON
ajfa-1067	469	6	company	company	NOUN
ajfa-1067	469	7	disclose	disclose	VERB
ajfa-1067	469	8	information	information	NOUN
ajfa-1067	469	9	on	on	ADP
ajfa-1067	469	10	company	company	NOUN
ajfa-1067	469	11	web	web	NOUN
ajfa-1067	469	12	site	site	NOUN
ajfa-1067	469	13	?	?	PUNCT
ajfa-1067	470	1	3	3	X
ajfa-1067	470	2	.	.	X
ajfa-1067	471	1	what	what	PRON
ajfa-1067	471	2	motivate	motivate	VERB
ajfa-1067	471	3	you	you	PRON
ajfa-1067	471	4	to	to	PART
ajfa-1067	471	5	disclose	disclose	VERB
ajfa-1067	471	6	?	?	PUNCT
ajfa-1067	472	1	4	4	X
ajfa-1067	472	2	.	.	X
ajfa-1067	472	3	how	how	SCONJ
ajfa-1067	472	4	do	do	AUX
ajfa-1067	472	5	you	you	PRON
ajfa-1067	472	6	come	come	VERB
ajfa-1067	472	7	out	out	ADP
ajfa-1067	472	8	with	with	ADP
ajfa-1067	472	9	the	the	DET
ajfa-1067	472	10	reporting	reporting	NOUN
ajfa-1067	472	11	format	format	NOUN
ajfa-1067	472	12	?	?	PUNCT
ajfa-1067	473	1	5	5	X
ajfa-1067	473	2	.	.	X
ajfa-1067	473	3	any	any	DET
ajfa-1067	473	4	other	other	ADJ
ajfa-1067	473	5	issues	issue	NOUN
ajfa-1067	473	6	pertaining	pertain	VERB
ajfa-1067	473	7	to	to	ADP
ajfa-1067	473	8	internet	internet	NOUN
ajfa-1067	473	9	reporting	reporting	NOUN
ajfa-1067	473	10	?	?	PUNCT
ajfa-1067	474	1	asian	asian	ADJ
ajfa-1067	474	2	journal	journal	NOUN
ajfa-1067	474	3	of	of	ADP
ajfa-1067	474	4	finance	finance	PROPN
ajfa-1067	474	5	&	&	CCONJ
ajfa-1067	474	6	accounting	accounting	PROPN
ajfa-1067	474	7	issn	issn	PROPN
ajfa-1067	474	8	1946	1946	NUM
ajfa-1067	474	9	-	-	PUNCT
ajfa-1067	474	10	052x	052x	NOUN
ajfa-1067	474	11	2011	2011	NUM
ajfa-1067	474	12	,	,	PUNCT
ajfa-1067	474	13	vol	vol	NOUN
ajfa-1067	474	14	.	.	PROPN
ajfa-1067	475	1	3	3	NUM
ajfa-1067	475	2	,	,	PUNCT
ajfa-1067	475	3	no	no	INTJ
ajfa-1067	475	4	.	.	NOUN
ajfa-1067	475	5	1	1	NUM
ajfa-1067	475	6	:	:	PUNCT
ajfa-1067	475	7	e9	e9	NOUN
ajfa-1067	475	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	475	9	158	158	NUM
ajfa-1067	475	10	themes	theme	NOUN
ajfa-1067	475	11	guided	guide	VERB
ajfa-1067	475	12	questions	question	NOUN
ajfa-1067	475	13	:	:	PUNCT
ajfa-1067	475	14	1	1	X
ajfa-1067	475	15	.	.	X
ajfa-1067	475	16	do	do	AUX
ajfa-1067	475	17	you	you	PRON
ajfa-1067	475	18	think	think	VERB
ajfa-1067	475	19	statutory	statutory	ADJ
ajfa-1067	475	20	body	body	NOUN
ajfa-1067	475	21	/	/	SYM
ajfa-1067	475	22	accounting	accounting	NOUN
ajfa-1067	475	23	standard	standard	ADJ
ajfa-1067	475	24	body	body	NOUN
ajfa-1067	475	25	/	/	SYM
ajfa-1067	475	26	securities	security	NOUN
ajfa-1067	475	27	regulator	regulator	NOUN
ajfa-1067	475	28	should	should	AUX
ajfa-1067	475	29	regulate	regulate	VERB
ajfa-1067	475	30	company	company	NOUN
ajfa-1067	475	31	internet	internet	NOUN
ajfa-1067	475	32	reporting	reporting	NOUN
ajfa-1067	475	33	?	?	PUNCT
ajfa-1067	476	1	why	why	SCONJ
ajfa-1067	476	2	?	?	PUNCT
ajfa-1067	477	1	how	how	SCONJ
ajfa-1067	477	2	?	?	PUNCT
ajfa-1067	478	1	2	2	X
ajfa-1067	478	2	.	.	X
ajfa-1067	478	3	do	do	AUX
ajfa-1067	478	4	you	you	PRON
ajfa-1067	478	5	think	think	VERB
ajfa-1067	478	6	industry	industry	NOUN
ajfa-1067	478	7	members	member	NOUN
ajfa-1067	478	8	have	have	VERB
ajfa-1067	478	9	any	any	DET
ajfa-1067	478	10	influence	influence	NOUN
ajfa-1067	478	11	on	on	ADP
ajfa-1067	478	12	company	company	NOUN
ajfa-1067	478	13	internet	internet	NOUN
ajfa-1067	478	14	reporting	reporting	NOUN
ajfa-1067	478	15	?	?	PUNCT
ajfa-1067	479	1	why	why	SCONJ
ajfa-1067	479	2	?	?	PUNCT
ajfa-1067	480	1	how	how	SCONJ
ajfa-1067	480	2	?	?	PUNCT
ajfa-1067	481	1	3	3	X
ajfa-1067	481	2	.	.	X
ajfa-1067	481	3	do	do	AUX
ajfa-1067	481	4	you	you	PRON
ajfa-1067	481	5	think	think	VERB
ajfa-1067	481	6	firm	firm	ADJ
ajfa-1067	481	7	size	size	NOUN
ajfa-1067	481	8	has	have	VERB
ajfa-1067	481	9	any	any	DET
ajfa-1067	481	10	influence	influence	NOUN
ajfa-1067	481	11	on	on	ADP
ajfa-1067	481	12	your	your	PRON
ajfa-1067	481	13	company	company	NOUN
ajfa-1067	481	14	internet	internet	NOUN
ajfa-1067	481	15	reporting	reporting	NOUN
ajfa-1067	481	16	?	?	PUNCT
ajfa-1067	482	1	why	why	SCONJ
ajfa-1067	482	2	?	?	PUNCT
ajfa-1067	483	1	how	how	SCONJ
ajfa-1067	483	2	?	?	PUNCT
ajfa-1067	484	1	4	4	X
ajfa-1067	484	2	.	.	X
ajfa-1067	484	3	do	do	AUX
ajfa-1067	484	4	you	you	PRON
ajfa-1067	484	5	think	think	VERB
ajfa-1067	484	6	financial	financial	ADJ
ajfa-1067	484	7	performance	performance	NOUN
ajfa-1067	484	8	(	(	PUNCT
ajfa-1067	484	9	profitability	profitability	NOUN
ajfa-1067	484	10	)	)	PUNCT
ajfa-1067	484	11	has	have	VERB
ajfa-1067	484	12	any	any	DET
ajfa-1067	484	13	influence	influence	NOUN
ajfa-1067	484	14	your	your	PRON
ajfa-1067	484	15	company	company	NOUN
ajfa-1067	484	16	internet	internet	NOUN
ajfa-1067	484	17	reporting	reporting	NOUN
ajfa-1067	484	18	?	?	PUNCT
ajfa-1067	485	1	why	why	SCONJ
ajfa-1067	485	2	?	?	PUNCT
ajfa-1067	486	1	how	how	SCONJ
ajfa-1067	486	2	?	?	PUNCT
ajfa-1067	487	1	5	5	X
ajfa-1067	487	2	.	.	X
ajfa-1067	487	3	do	do	AUX
ajfa-1067	487	4	you	you	PRON
ajfa-1067	487	5	think	think	VERB
ajfa-1067	487	6	beta	beta	ADJ
ajfa-1067	487	7	(	(	PUNCT
ajfa-1067	487	8	systematic	systematic	ADJ
ajfa-1067	487	9	risk	risk	NOUN
ajfa-1067	487	10	)	)	PUNCT
ajfa-1067	487	11	has	have	VERB
ajfa-1067	487	12	any	any	DET
ajfa-1067	487	13	influence	influence	NOUN
ajfa-1067	487	14	your	your	PRON
ajfa-1067	487	15	company	company	NOUN
ajfa-1067	487	16	internet	internet	NOUN
ajfa-1067	487	17	reporting	reporting	NOUN
ajfa-1067	487	18	?	?	PUNCT
ajfa-1067	488	1	why	why	SCONJ
ajfa-1067	488	2	?	?	PUNCT
ajfa-1067	489	1	how	how	SCONJ
ajfa-1067	489	2	?	?	PUNCT
ajfa-1067	490	1	6	6	X
ajfa-1067	490	2	.	.	X
ajfa-1067	490	3	do	do	AUX
ajfa-1067	490	4	you	you	PRON
ajfa-1067	490	5	think	think	VERB
ajfa-1067	490	6	auditor	auditor	NOUN
ajfa-1067	490	7	(	(	PUNCT
ajfa-1067	490	8	big-4	big-4	NUM
ajfa-1067	490	9	or	or	CCONJ
ajfa-1067	490	10	non	non	ADJ
ajfa-1067	490	11	big-4	big-4	X
ajfa-1067	490	12	)	)	PUNCT
ajfa-1067	490	13	has	have	VERB
ajfa-1067	490	14	any	any	DET
ajfa-1067	490	15	influence	influence	NOUN
ajfa-1067	490	16	your	your	PRON
ajfa-1067	490	17	company	company	NOUN
ajfa-1067	490	18	internet	internet	NOUN
ajfa-1067	490	19	reporting	reporting	NOUN
ajfa-1067	490	20	?	?	PUNCT
ajfa-1067	491	1	why	why	SCONJ
ajfa-1067	491	2	?	?	PUNCT
ajfa-1067	492	1	how	how	SCONJ
ajfa-1067	492	2	?	?	PUNCT
ajfa-1067	493	1	7	7	X
ajfa-1067	493	2	.	.	X
ajfa-1067	493	3	do	do	AUX
ajfa-1067	493	4	you	you	PRON
ajfa-1067	493	5	think	think	VERB
ajfa-1067	493	6	ownership	ownership	NOUN
ajfa-1067	493	7	structure	structure	NOUN
ajfa-1067	493	8	has	have	VERB
ajfa-1067	493	9	any	any	DET
ajfa-1067	493	10	influence	influence	NOUN
ajfa-1067	493	11	on	on	ADP
ajfa-1067	493	12	your	your	PRON
ajfa-1067	493	13	company	company	NOUN
ajfa-1067	493	14	internet	internet	NOUN
ajfa-1067	493	15	reporting	reporting	NOUN
ajfa-1067	493	16	?	?	PUNCT
ajfa-1067	494	1	why	why	SCONJ
ajfa-1067	494	2	?	?	PUNCT
ajfa-1067	495	1	how	how	SCONJ
ajfa-1067	495	2	?	?	PUNCT
ajfa-1067	496	1	think	think	VERB
ajfa-1067	496	2	in	in	ADP
ajfa-1067	496	3	term	term	NOUN
ajfa-1067	496	4	of	of	ADP
ajfa-1067	496	5	ownership	ownership	NOUN
ajfa-1067	496	6	structure	structure	NOUN
ajfa-1067	496	7	’s	’s	PART
ajfa-1067	496	8	influence	influence	NOUN
ajfa-1067	496	9	on	on	ADP
ajfa-1067	496	10	internet	internet	NOUN
ajfa-1067	496	11	reporting	reporting	NOUN
ajfa-1067	496	12	.	.	PUNCT
ajfa-1067	497	1	please	please	INTJ
ajfa-1067	497	2	put	put	VERB
ajfa-1067	497	3	the	the	DET
ajfa-1067	497	4	most	most	ADV
ajfa-1067	497	5	appropriate	appropriate	ADJ
ajfa-1067	497	6	response	response	NOUN
ajfa-1067	497	7	number	number	NOUN
ajfa-1067	497	8	on	on	ADP
ajfa-1067	497	9	the	the	DET
ajfa-1067	497	10	side	side	NOUN
ajfa-1067	497	11	of	of	ADP
ajfa-1067	497	12	each	each	DET
ajfa-1067	497	13	ownership	ownership	NOUN
ajfa-1067	497	14	structure	structure	NOUN
ajfa-1067	497	15	,	,	PUNCT
ajfa-1067	497	16	using	use	VERB
ajfa-1067	497	17	the	the	DET
ajfa-1067	497	18	scale	scale	NOUN
ajfa-1067	497	19	below	below	ADP
ajfa-1067	497	20	strongly	strongly	ADV
ajfa-1067	497	21	disagree	disagree	VERB
ajfa-1067	497	22	1	1	NUM
ajfa-1067	497	23	disagree	disagree	VERB
ajfa-1067	497	24	2	2	NUM
ajfa-1067	497	25	slightly	slightly	ADV
ajfa-1067	497	26	disagree	disagree	VERB
ajfa-1067	497	27	3	3	NUM
ajfa-1067	497	28	neutral	neutral	ADJ
ajfa-1067	497	29	4	4	NUM
ajfa-1067	497	30	slightly	slightly	ADV
ajfa-1067	497	31	agree	agree	VERB
ajfa-1067	497	32	5	5	NUM
ajfa-1067	497	33	agree	agree	VERB
ajfa-1067	497	34	6	6	NUM
ajfa-1067	497	35	strongly	strongly	ADV
ajfa-1067	497	36	agree	agree	VERB
ajfa-1067	497	37	7	7	NUM
ajfa-1067	497	38	family	family	NOUN
ajfa-1067	497	39	owned	own	VERB
ajfa-1067	497	40	institutional	institutional	ADJ
ajfa-1067	497	41	owned	own	VERB
ajfa-1067	497	42	government	government	NOUN
ajfa-1067	497	43	owned	own	VERB
ajfa-1067	497	44	foreign	foreign	ADJ
ajfa-1067	497	45	owned	own	VERB
ajfa-1067	497	46	director	director	NOUN
ajfa-1067	497	47	owned	own	VERB
ajfa-1067	497	48	8	8	NUM
ajfa-1067	497	49	.	.	PUNCT
ajfa-1067	498	1	do	do	AUX
ajfa-1067	498	2	you	you	PRON
ajfa-1067	498	3	think	think	VERB
ajfa-1067	498	4	board	board	NOUN
ajfa-1067	498	5	governance	governance	NOUN
ajfa-1067	498	6	structure	structure	NOUN
ajfa-1067	498	7	has	have	VERB
ajfa-1067	498	8	any	any	DET
ajfa-1067	498	9	influence	influence	NOUN
ajfa-1067	498	10	on	on	ADP
ajfa-1067	498	11	your	your	PRON
ajfa-1067	498	12	company	company	NOUN
ajfa-1067	498	13	internet	internet	NOUN
ajfa-1067	498	14	reporting	reporting	NOUN
ajfa-1067	498	15	?	?	PUNCT
ajfa-1067	499	1	why	why	SCONJ
ajfa-1067	499	2	?	?	PUNCT
ajfa-1067	500	1	how	how	SCONJ
ajfa-1067	500	2	?	?	PUNCT
ajfa-1067	501	1	asian	asian	ADJ
ajfa-1067	501	2	journal	journal	NOUN
ajfa-1067	501	3	of	of	ADP
ajfa-1067	501	4	finance	finance	PROPN
ajfa-1067	501	5	&	&	CCONJ
ajfa-1067	501	6	accounting	accounting	PROPN
ajfa-1067	501	7	issn	issn	PROPN
ajfa-1067	501	8	1946	1946	NUM
ajfa-1067	501	9	-	-	PUNCT
ajfa-1067	501	10	052x	052x	NOUN
ajfa-1067	501	11	2011	2011	NUM
ajfa-1067	501	12	,	,	PUNCT
ajfa-1067	501	13	vol	vol	NOUN
ajfa-1067	501	14	.	.	PROPN
ajfa-1067	502	1	3	3	NUM
ajfa-1067	502	2	,	,	PUNCT
ajfa-1067	502	3	no	no	INTJ
ajfa-1067	502	4	.	.	NOUN
ajfa-1067	502	5	1	1	NUM
ajfa-1067	502	6	:	:	PUNCT
ajfa-1067	502	7	e9	e9	NOUN
ajfa-1067	502	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1067	502	9	159	159	NUM
ajfa-1067	502	10	think	think	VERB
ajfa-1067	502	11	in	in	ADP
ajfa-1067	502	12	term	term	NOUN
ajfa-1067	502	13	of	of	ADP
ajfa-1067	502	14	board	board	NOUN
ajfa-1067	502	15	governance	governance	NOUN
ajfa-1067	502	16	structure	structure	NOUN
ajfa-1067	502	17	’s	’s	PART
ajfa-1067	502	18	influence	influence	NOUN
ajfa-1067	502	19	on	on	ADP
ajfa-1067	502	20	internet	internet	NOUN
ajfa-1067	502	21	reporting	reporting	NOUN
ajfa-1067	502	22	.	.	PUNCT
ajfa-1067	503	1	please	please	INTJ
ajfa-1067	503	2	put	put	VERB
ajfa-1067	503	3	the	the	DET
ajfa-1067	503	4	most	most	ADV
ajfa-1067	503	5	appropriate	appropriate	ADJ
ajfa-1067	503	6	response	response	NOUN
ajfa-1067	503	7	number	number	NOUN
ajfa-1067	503	8	on	on	ADP
ajfa-1067	503	9	the	the	DET
ajfa-1067	503	10	side	side	NOUN
ajfa-1067	503	11	of	of	ADP
ajfa-1067	503	12	each	each	DET
ajfa-1067	503	13	board	board	NOUN
ajfa-1067	503	14	governance	governance	NOUN
ajfa-1067	503	15	structure	structure	NOUN
ajfa-1067	503	16	,	,	PUNCT
ajfa-1067	503	17	using	use	VERB
ajfa-1067	503	18	the	the	DET
ajfa-1067	503	19	scale	scale	NOUN
ajfa-1067	503	20	below	below	ADV
ajfa-1067	503	21	:	:	PUNCT
ajfa-1067	503	22	strongly	strongly	ADV
ajfa-1067	503	23	disagree	disagree	VERB
ajfa-1067	503	24	1	1	NUM
ajfa-1067	503	25	disagree	disagree	VERB
ajfa-1067	503	26	2	2	NUM
ajfa-1067	503	27	slightly	slightly	ADV
ajfa-1067	503	28	disagree	disagree	VERB
ajfa-1067	503	29	3	3	NUM
ajfa-1067	503	30	neutral	neutral	ADJ
ajfa-1067	503	31	4	4	NUM
ajfa-1067	503	32	slightly	slightly	ADV
ajfa-1067	503	33	agree	agree	VERB
ajfa-1067	503	34	5	5	NUM
ajfa-1067	503	35	agree	agree	VERB
ajfa-1067	503	36	6	6	NUM
ajfa-1067	503	37	strongly	strongly	ADV
ajfa-1067	503	38	agree	agree	VERB
ajfa-1067	503	39	7	7	NUM
ajfa-1067	503	40	board	board	NOUN
ajfa-1067	503	41	size	size	NOUN
ajfa-1067	503	42	non	non	ADJ
ajfa-1067	503	43	-	-	ADJ
ajfa-1067	503	44	executive	executive	ADJ
ajfa-1067	503	45	director	director	NOUN
ajfa-1067	503	46	independent	independent	PROPN
ajfa-1067	503	47	director	director	PROPN
ajfa-1067	503	48	ceo	ceo	NOUN
ajfa-1067	503	49	duality	duality	NOUN
ajfa-1067	503	50	director	director	NOUN
ajfa-1067	503	51	with	with	ADP
ajfa-1067	503	52	finance	finance	NOUN
ajfa-1067	503	53	&	&	CCONJ
ajfa-1067	503	54	accounting	accounting	PROPN
ajfa-1067	503	55	qualification	qualification	NOUN
ajfa-1067	503	56	family	family	NOUN
ajfa-1067	503	57	member	member	NOUN
ajfa-1067	503	58	of	of	ADP
ajfa-1067	503	59	founder	founder	NOUN
ajfa-1067	503	60	on	on	ADP
ajfa-1067	503	61	board	board	NOUN
ajfa-1067	503	62	director	director	NOUN
ajfa-1067	503	63	sits	sit	VERB
ajfa-1067	503	64	in	in	ADP
ajfa-1067	503	65	more	more	ADJ
ajfa-1067	503	66	than	than	ADP
ajfa-1067	503	67	1	1	NUM
ajfa-1067	503	68	board	board	NOUN
ajfa-1067	503	69	size	size	NOUN
ajfa-1067	503	70	of	of	ADP
ajfa-1067	503	71	audit	audit	NOUN
ajfa-1067	503	72	committee	committee	PROPN
ajfa-1067	503	73	audit	audit	PROPN
ajfa-1067	503	74	committee	committee	NOUN
ajfa-1067	503	75	with	with	ADP
ajfa-1067	503	76	finance	finance	PROPN
ajfa-1067	503	77	&	&	CCONJ
ajfa-1067	503	78	accounting	accounting	PROPN
ajfa-1067	503	79	qualification	qualification	NOUN
ajfa-1067	503	80	board	board	NOUN
ajfa-1067	503	81	and	and	CCONJ
ajfa-1067	503	82	audit	audit	PROPN
ajfa-1067	503	83	committee	committee	NOUN
ajfa-1067	503	84	meeting	meeting	NOUN
ajfa-1067	503	85	frequency	frequency	VERB
ajfa-1067	503	86	personal	personal	ADJ
ajfa-1067	503	87	details	detail	NOUN
ajfa-1067	503	88	:	:	PUNCT
ajfa-1067	503	89	position	position	NOUN
ajfa-1067	503	90	in	in	ADP
ajfa-1067	503	91	the	the	DET
ajfa-1067	503	92	company	company	NOUN
ajfa-1067	503	93	:	:	PUNCT
ajfa-1067	503	94	no	no	PRON
ajfa-1067	503	95	of	of	ADP
ajfa-1067	503	96	years	year	NOUN
ajfa-1067	503	97	at	at	ADP
ajfa-1067	503	98	the	the	DET
ajfa-1067	503	99	managerial	managerial	ADJ
ajfa-1067	503	100	level	level	NOUN
ajfa-1067	503	101	:	:	PUNCT
ajfa-1067	503	102	area	area	NOUN
ajfa-1067	503	103	of	of	ADP
ajfa-1067	503	104	expertise	expertise	NOUN
ajfa-1067	503	105	and	and	CCONJ
ajfa-1067	503	106	experience	experience	NOUN
ajfa-1067	503	107	:	:	PUNCT
ajfa-1067	503	108	appendix	appendix	VERB
ajfa-1067	503	109	2	2	NUM
ajfa-1067	503	110	profile	profile	NOUN
ajfa-1067	503	111	of	of	ADP
ajfa-1067	503	112	respondents	respondent	NOUN
ajfa-1067	503	113	asian	asian	ADJ
ajfa-1067	503	114	journal	journal	PROPN
ajfa-1067	503	115	of	of	ADP
ajfa-1067	503	116	finance	finance	PROPN
ajfa-1067	503	117	&	&	CCONJ
ajfa-1067	503	118	accounting	accounting	PROPN
ajfa-1067	503	119	issn	issn	PROPN
ajfa-1067	503	120	1946	1946	NUM
ajfa-1067	503	121	-	-	PUNCT
ajfa-1067	503	122	052x	052x	NOUN
ajfa-1067	503	123	2011	2011	NUM
ajfa-1067	503	124	,	,	PUNCT
ajfa-1067	503	125	vol	vol	NOUN
ajfa-1067	503	126	.	.	PROPN
ajfa-1067	504	1	3	3	NUM
ajfa-1067	504	2	,	,	PUNCT
ajfa-1067	504	3	no	no	INTJ
ajfa-1067	504	4	.	.	NOUN
ajfa-1067	504	5	1	1	NUM
ajfa-1067	504	6	:	:	PUNCT
ajfa-1067	504	7	e9	e9	NOUN
ajfa-1067	504	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	504	9	160	160	NUM
ajfa-1067	504	10	respondent	respondent	NOUN
ajfa-1067	504	11	c1	c1	NOUN
ajfa-1067	504	12	is	be	AUX
ajfa-1067	504	13	an	an	DET
ajfa-1067	504	14	accountant	accountant	NOUN
ajfa-1067	504	15	by	by	ADP
ajfa-1067	504	16	profession	profession	NOUN
ajfa-1067	504	17	and	and	CCONJ
ajfa-1067	504	18	was	be	AUX
ajfa-1067	504	19	attached	attach	VERB
ajfa-1067	504	20	to	to	ADP
ajfa-1067	504	21	the	the	DET
ajfa-1067	504	22	accounting	accounting	NOUN
ajfa-1067	504	23	and	and	CCONJ
ajfa-1067	504	24	auditing	auditing	NOUN
ajfa-1067	504	25	industry	industry	NOUN
ajfa-1067	504	26	for	for	ADP
ajfa-1067	504	27	8	8	NUM
ajfa-1067	504	28	years	year	NOUN
ajfa-1067	504	29	before	before	ADP
ajfa-1067	504	30	joining	join	VERB
ajfa-1067	504	31	the	the	DET
ajfa-1067	504	32	company	company	NOUN
ajfa-1067	504	33	in	in	ADP
ajfa-1067	504	34	1988	1988	NUM
ajfa-1067	504	35	.	.	PUNCT
ajfa-1067	505	1	he	he	PRON
ajfa-1067	505	2	was	be	AUX
ajfa-1067	505	3	initially	initially	ADV
ajfa-1067	505	4	attached	attach	VERB
ajfa-1067	505	5	to	to	ADP
ajfa-1067	505	6	the	the	DET
ajfa-1067	505	7	finance	finance	NOUN
ajfa-1067	505	8	division	division	NOUN
ajfa-1067	505	9	in	in	ADP
ajfa-1067	505	10	the	the	DET
ajfa-1067	505	11	head	head	NOUN
ajfa-1067	505	12	office	office	NOUN
ajfa-1067	505	13	,	,	PUNCT
ajfa-1067	505	14	and	and	CCONJ
ajfa-1067	505	15	transferred	transfer	VERB
ajfa-1067	505	16	to	to	ADP
ajfa-1067	505	17	the	the	DET
ajfa-1067	505	18	group	group	NOUN
ajfa-1067	505	19	company	company	NOUN
ajfa-1067	505	20	in	in	ADP
ajfa-1067	505	21	hong	hong	PROPN
ajfa-1067	505	22	kong	kong	PROPN
ajfa-1067	505	23	in	in	ADP
ajfa-1067	505	24	1990	1990	NUM
ajfa-1067	505	25	.	.	PUNCT
ajfa-1067	506	1	he	he	PRON
ajfa-1067	506	2	returned	return	VERB
ajfa-1067	506	3	to	to	ADP
ajfa-1067	506	4	head	head	NOUN
ajfa-1067	506	5	office	office	NOUN
ajfa-1067	506	6	in	in	ADP
ajfa-1067	506	7	1994	1994	NUM
ajfa-1067	506	8	and	and	CCONJ
ajfa-1067	506	9	was	be	AUX
ajfa-1067	506	10	appointed	appoint	VERB
ajfa-1067	506	11	senior	senior	ADJ
ajfa-1067	506	12	general	general	ADJ
ajfa-1067	506	13	manager	manager	NOUN
ajfa-1067	506	14	in	in	ADP
ajfa-1067	506	15	2001	2001	NUM
ajfa-1067	506	16	and	and	CCONJ
ajfa-1067	506	17	chief	chief	ADJ
ajfa-1067	506	18	operating	operating	NOUN
ajfa-1067	506	19	officer	officer	NOUN
ajfa-1067	506	20	in	in	ADP
ajfa-1067	506	21	2008	2008	NUM
ajfa-1067	506	22	.	.	PUNCT
ajfa-1067	507	1	his	his	PRON
ajfa-1067	507	2	portfolio	portfolio	NOUN
ajfa-1067	507	3	includes	include	VERB
ajfa-1067	507	4	supervision	supervision	NOUN
ajfa-1067	507	5	of	of	ADP
ajfa-1067	507	6	the	the	DET
ajfa-1067	507	7	company	company	NOUN
ajfa-1067	507	8	’s	’s	PART
ajfa-1067	507	9	banking	banking	NOUN
ajfa-1067	507	10	operations	operation	NOUN
ajfa-1067	507	11	,	,	PUNCT
ajfa-1067	507	12	finance	finance	NOUN
ajfa-1067	507	13	,	,	PUNCT
ajfa-1067	507	14	property	property	NOUN
ajfa-1067	507	15	and	and	CCONJ
ajfa-1067	507	16	information	information	NOUN
ajfa-1067	507	17	technology	technology	NOUN
ajfa-1067	507	18	divisions	division	NOUN
ajfa-1067	507	19	.	.	PUNCT
ajfa-1067	508	1	respondent	respondent	PROPN
ajfa-1067	508	2	c2	c2	PROPN
ajfa-1067	508	3	has	have	VERB
ajfa-1067	508	4	22	22	NUM
ajfa-1067	508	5	years	year	NOUN
ajfa-1067	508	6	in	in	ADP
ajfa-1067	508	7	the	the	DET
ajfa-1067	508	8	finance	finance	NOUN
ajfa-1067	508	9	and	and	CCONJ
ajfa-1067	508	10	accounting	accounting	NOUN
ajfa-1067	508	11	profession	profession	NOUN
ajfa-1067	508	12	.	.	PUNCT
ajfa-1067	509	1	she	she	PRON
ajfa-1067	509	2	is	be	AUX
ajfa-1067	509	3	involved	involve	VERB
ajfa-1067	509	4	in	in	ADP
ajfa-1067	509	5	tax	tax	NOUN
ajfa-1067	509	6	planning	planning	NOUN
ajfa-1067	509	7	,	,	PUNCT
ajfa-1067	509	8	auditing	auditing	NOUN
ajfa-1067	509	9	,	,	PUNCT
ajfa-1067	509	10	financial	financial	ADJ
ajfa-1067	509	11	management	management	NOUN
ajfa-1067	509	12	and	and	CCONJ
ajfa-1067	509	13	project	project	NOUN
ajfa-1067	509	14	management	management	NOUN
ajfa-1067	509	15	.	.	PUNCT
ajfa-1067	510	1	she	she	PRON
ajfa-1067	510	2	holds	hold	VERB
ajfa-1067	510	3	a	a	DET
ajfa-1067	510	4	master	master	NOUN
ajfa-1067	510	5	of	of	ADP
ajfa-1067	510	6	business	business	PROPN
ajfa-1067	510	7	administration	administration	PROPN
ajfa-1067	510	8	(	(	PUNCT
ajfa-1067	510	9	mba	mba	PROPN
ajfa-1067	510	10	)	)	PUNCT
ajfa-1067	510	11	from	from	ADP
ajfa-1067	510	12	the	the	DET
ajfa-1067	510	13	university	university	PROPN
ajfa-1067	510	14	of	of	ADP
ajfa-1067	510	15	lincoln	lincoln	PROPN
ajfa-1067	510	16	(	(	PUNCT
ajfa-1067	510	17	u.k	u.k	PROPN
ajfa-1067	510	18	.	.	PROPN
ajfa-1067	510	19	)	)	PUNCT
ajfa-1067	510	20	.	.	PUNCT
ajfa-1067	511	1	respondent	respondent	NOUN
ajfa-1067	511	2	c3	c3	PROPN
ajfa-1067	511	3	is	be	AUX
ajfa-1067	511	4	the	the	DET
ajfa-1067	511	5	head	head	NOUN
ajfa-1067	511	6	of	of	ADP
ajfa-1067	511	7	investor	investor	NOUN
ajfa-1067	511	8	,	,	PUNCT
ajfa-1067	511	9	finance	finance	NOUN
ajfa-1067	511	10	.	.	PUNCT
ajfa-1067	512	1	she	she	PRON
ajfa-1067	512	2	has	have	VERB
ajfa-1067	512	3	more	more	ADJ
ajfa-1067	512	4	than	than	ADP
ajfa-1067	512	5	14	14	NUM
ajfa-1067	512	6	years	year	NOUN
ajfa-1067	512	7	of	of	ADP
ajfa-1067	512	8	managerial	managerial	ADJ
ajfa-1067	512	9	experience	experience	NOUN
ajfa-1067	512	10	.	.	PUNCT
ajfa-1067	513	1	her	her	PRON
ajfa-1067	513	2	responsibilities	responsibility	NOUN
ajfa-1067	513	3	in	in	ADP
ajfa-1067	513	4	the	the	DET
ajfa-1067	513	5	company	company	NOUN
ajfa-1067	513	6	include	include	VERB
ajfa-1067	513	7	public	public	ADJ
ajfa-1067	513	8	release	release	NOUN
ajfa-1067	513	9	to	to	ADP
ajfa-1067	513	10	bursa	bursa	NOUN
ajfa-1067	513	11	,	,	PUNCT
ajfa-1067	513	12	placing	place	VERB
ajfa-1067	513	13	relevant	relevant	ADJ
ajfa-1067	513	14	information	information	NOUN
ajfa-1067	513	15	on	on	ADP
ajfa-1067	513	16	the	the	DET
ajfa-1067	513	17	company	company	NOUN
ajfa-1067	513	18	web	web	NOUN
ajfa-1067	513	19	site	site	NOUN
ajfa-1067	513	20	,	,	PUNCT
ajfa-1067	513	21	and	and	CCONJ
ajfa-1067	513	22	meeting	meet	VERB
ajfa-1067	513	23	with	with	ADP
ajfa-1067	513	24	analysts	analyst	NOUN
ajfa-1067	513	25	,	,	PUNCT
ajfa-1067	513	26	fund	fund	NOUN
ajfa-1067	513	27	manager	manager	NOUN
ajfa-1067	513	28	and	and	CCONJ
ajfa-1067	513	29	shareholders	shareholder	NOUN
ajfa-1067	513	30	.	.	PUNCT
ajfa-1067	514	1	she	she	PRON
ajfa-1067	514	2	also	also	ADV
ajfa-1067	514	3	holds	hold	VERB
ajfa-1067	514	4	analyst	analyst	NOUN
ajfa-1067	514	5	teleconferences	teleconference	NOUN
ajfa-1067	514	6	and	and	CCONJ
ajfa-1067	514	7	media	medium	NOUN
ajfa-1067	514	8	conferences	conference	NOUN
ajfa-1067	514	9	,	,	PUNCT
ajfa-1067	514	10	and	and	CCONJ
ajfa-1067	514	11	attends	attend	VERB
ajfa-1067	514	12	road	road	NOUN
ajfa-1067	514	13	shows	show	NOUN
ajfa-1067	514	14	to	to	PART
ajfa-1067	514	15	update	update	VERB
ajfa-1067	514	16	investors	investor	NOUN
ajfa-1067	514	17	on	on	ADP
ajfa-1067	514	18	the	the	DET
ajfa-1067	514	19	company	company	NOUN
ajfa-1067	514	20	’s	’s	PART
ajfa-1067	514	21	outlook	outlook	NOUN
ajfa-1067	514	22	.	.	PUNCT
ajfa-1067	515	1	respondent	respondent	NOUN
ajfa-1067	515	2	c4	c4	NOUN
ajfa-1067	515	3	is	be	AUX
ajfa-1067	515	4	the	the	DET
ajfa-1067	515	5	chief	chief	ADJ
ajfa-1067	515	6	executive	executive	ADJ
ajfa-1067	515	7	officer	officer	NOUN
ajfa-1067	515	8	of	of	ADP
ajfa-1067	515	9	the	the	DET
ajfa-1067	515	10	company	company	NOUN
ajfa-1067	515	11	.	.	PUNCT
ajfa-1067	516	1	he	he	PRON
ajfa-1067	516	2	has	have	VERB
ajfa-1067	516	3	more	more	ADJ
ajfa-1067	516	4	than	than	ADP
ajfa-1067	516	5	10	10	NUM
ajfa-1067	516	6	years	year	NOUN
ajfa-1067	516	7	of	of	ADP
ajfa-1067	516	8	experience	experience	NOUN
ajfa-1067	516	9	in	in	ADP
ajfa-1067	516	10	investor	investor	NOUN
ajfa-1067	516	11	relations	relation	NOUN
ajfa-1067	516	12	and	and	CCONJ
ajfa-1067	516	13	corporate	corporate	ADJ
ajfa-1067	516	14	finance	finance	NOUN
ajfa-1067	516	15	.	.	PUNCT
ajfa-1067	517	1	respondent	respondent	PROPN
ajfa-1067	517	2	c5	c5	PROPN
ajfa-1067	517	3	is	be	AUX
ajfa-1067	517	4	the	the	DET
ajfa-1067	517	5	investor	investor	NOUN
ajfa-1067	517	6	relations	relation	NOUN
ajfa-1067	517	7	manager	manager	NOUN
ajfa-1067	517	8	of	of	ADP
ajfa-1067	517	9	the	the	DET
ajfa-1067	517	10	company	company	NOUN
ajfa-1067	517	11	.	.	PUNCT
ajfa-1067	518	1	he	he	PRON
ajfa-1067	518	2	has	have	VERB
ajfa-1067	518	3	more	more	ADJ
ajfa-1067	518	4	than	than	ADP
ajfa-1067	518	5	5	5	NUM
ajfa-1067	518	6	years	year	NOUN
ajfa-1067	518	7	of	of	ADP
ajfa-1067	518	8	experience	experience	NOUN
ajfa-1067	518	9	in	in	ADP
ajfa-1067	518	10	finance	finance	NOUN
ajfa-1067	518	11	and	and	CCONJ
ajfa-1067	518	12	investor	investor	NOUN
ajfa-1067	518	13	relations	relation	NOUN
ajfa-1067	518	14	.	.	PUNCT
ajfa-1067	519	1	respondent	respondent	PROPN
ajfa-1067	519	2	c6	c6	PROPN
ajfa-1067	519	3	is	be	AUX
ajfa-1067	519	4	the	the	DET
ajfa-1067	519	5	independent	independent	ADJ
ajfa-1067	519	6	director	director	NOUN
ajfa-1067	519	7	of	of	ADP
ajfa-1067	519	8	the	the	DET
ajfa-1067	519	9	company	company	NOUN
ajfa-1067	519	10	for	for	ADP
ajfa-1067	519	11	9	9	NUM
ajfa-1067	519	12	years	year	NOUN
ajfa-1067	519	13	.	.	PUNCT
ajfa-1067	520	1	he	he	PRON
ajfa-1067	520	2	has	have	VERB
ajfa-1067	520	3	more	more	ADJ
ajfa-1067	520	4	than	than	ADP
ajfa-1067	520	5	15	15	NUM
ajfa-1067	520	6	years	year	NOUN
ajfa-1067	520	7	at	at	ADP
ajfa-1067	520	8	the	the	DET
ajfa-1067	520	9	managerial	managerial	ADJ
ajfa-1067	520	10	level	level	NOUN
ajfa-1067	520	11	.	.	PUNCT
ajfa-1067	521	1	his	his	PRON
ajfa-1067	521	2	area	area	NOUN
ajfa-1067	521	3	of	of	ADP
ajfa-1067	521	4	expertise	expertise	NOUN
ajfa-1067	521	5	and	and	CCONJ
ajfa-1067	521	6	experience	experience	NOUN
ajfa-1067	521	7	includes	include	VERB
ajfa-1067	521	8	accounting	accounting	NOUN
ajfa-1067	521	9	,	,	PUNCT
ajfa-1067	521	10	finance	finance	NOUN
ajfa-1067	521	11	and	and	CCONJ
ajfa-1067	521	12	corporate	corporate	ADJ
ajfa-1067	521	13	management	management	NOUN
ajfa-1067	521	14	.	.	PUNCT
ajfa-1067	522	1	he	he	PRON
ajfa-1067	522	2	holds	hold	VERB
ajfa-1067	522	3	master	master	NOUN
ajfa-1067	522	4	of	of	ADP
ajfa-1067	522	5	business	business	PROPN
ajfa-1067	522	6	administration	administration	PROPN
ajfa-1067	522	7	(	(	PUNCT
ajfa-1067	522	8	mba	mba	PROPN
ajfa-1067	522	9	)	)	PUNCT
ajfa-1067	522	10	from	from	ADP
ajfa-1067	522	11	the	the	DET
ajfa-1067	522	12	university	university	PROPN
ajfa-1067	522	13	of	of	ADP
ajfa-1067	522	14	malaya	malaya	PROPN
ajfa-1067	522	15	.	.	PUNCT
ajfa-1067	523	1	he	he	PRON
ajfa-1067	523	2	is	be	AUX
ajfa-1067	523	3	also	also	ADV
ajfa-1067	523	4	a	a	DET
ajfa-1067	523	5	member	member	NOUN
ajfa-1067	523	6	of	of	ADP
ajfa-1067	523	7	the	the	DET
ajfa-1067	523	8	malaysian	malaysian	PROPN
ajfa-1067	523	9	institute	institute	PROPN
ajfa-1067	523	10	of	of	ADP
ajfa-1067	523	11	accountants	accountant	NOUN
ajfa-1067	523	12	.	.	PUNCT
ajfa-1067	524	1	respondent	respondent	PROPN
ajfa-1067	524	2	c7	c7	PROPN
ajfa-1067	524	3	is	be	AUX
ajfa-1067	524	4	the	the	DET
ajfa-1067	524	5	head	head	NOUN
ajfa-1067	524	6	of	of	ADP
ajfa-1067	524	7	group	group	NOUN
ajfa-1067	524	8	investor	investor	NOUN
ajfa-1067	524	9	relations	relation	NOUN
ajfa-1067	524	10	.	.	PUNCT
ajfa-1067	525	1	he	he	PRON
ajfa-1067	525	2	has	have	VERB
ajfa-1067	525	3	more	more	ADJ
ajfa-1067	525	4	than	than	ADP
ajfa-1067	525	5	10	10	NUM
ajfa-1067	525	6	years	year	NOUN
ajfa-1067	525	7	at	at	ADP
ajfa-1067	525	8	the	the	DET
ajfa-1067	525	9	managerial	managerial	ADJ
ajfa-1067	525	10	level	level	NOUN
ajfa-1067	525	11	.	.	PUNCT
ajfa-1067	526	1	his	his	PRON
ajfa-1067	526	2	area	area	NOUN
ajfa-1067	526	3	of	of	ADP
ajfa-1067	526	4	expertise	expertise	NOUN
ajfa-1067	526	5	and	and	CCONJ
ajfa-1067	526	6	experience	experience	NOUN
ajfa-1067	526	7	includes	include	VERB
ajfa-1067	526	8	accounting	accounting	NOUN
ajfa-1067	526	9	,	,	PUNCT
ajfa-1067	526	10	auditing	auditing	NOUN
ajfa-1067	526	11	,	,	PUNCT
ajfa-1067	526	12	finance	finance	NOUN
ajfa-1067	526	13	,	,	PUNCT
ajfa-1067	526	14	strategic	strategic	ADJ
ajfa-1067	526	15	planning	planning	NOUN
ajfa-1067	526	16	,	,	PUNCT
ajfa-1067	526	17	performance	performance	NOUN
ajfa-1067	526	18	management	management	NOUN
ajfa-1067	526	19	and	and	CCONJ
ajfa-1067	526	20	investor	investor	NOUN
ajfa-1067	526	21	relations	relation	NOUN
ajfa-1067	526	22	.	.	PUNCT
ajfa-1067	527	1	respondent	respondent	PROPN
ajfa-1067	527	2	c8	c8	PROPN
ajfa-1067	527	3	is	be	AUX
ajfa-1067	527	4	the	the	DET
ajfa-1067	527	5	head	head	NOUN
ajfa-1067	527	6	,	,	PUNCT
ajfa-1067	527	7	investor	investor	NOUN
ajfa-1067	527	8	relations	relation	NOUN
ajfa-1067	527	9	from	from	ADP
ajfa-1067	527	10	ceo	ceo	NOUN
ajfa-1067	527	11	’s	’s	PART
ajfa-1067	527	12	office	office	NOUN
ajfa-1067	527	13	.	.	PUNCT
ajfa-1067	528	1	she	she	PRON
ajfa-1067	528	2	has	have	VERB
ajfa-1067	528	3	16	16	NUM
ajfa-1067	528	4	years	year	NOUN
ajfa-1067	528	5	at	at	ADP
ajfa-1067	528	6	the	the	DET
ajfa-1067	528	7	managerial	managerial	ADJ
ajfa-1067	528	8	level	level	NOUN
ajfa-1067	528	9	.	.	PUNCT
ajfa-1067	529	1	her	her	PRON
ajfa-1067	529	2	portfolio	portfolio	NOUN
ajfa-1067	529	3	includes	include	VERB
ajfa-1067	529	4	investor	investor	NOUN
ajfa-1067	529	5	relations	relation	NOUN
ajfa-1067	529	6	.	.	PUNCT
ajfa-1067	530	1	respondent	respondent	NOUN
ajfa-1067	530	2	c9	c9	NOUN
ajfa-1067	530	3	is	be	AUX
ajfa-1067	530	4	the	the	DET
ajfa-1067	530	5	senior	senior	ADJ
ajfa-1067	530	6	manager	manager	NOUN
ajfa-1067	530	7	of	of	ADP
ajfa-1067	530	8	corporate	corporate	ADJ
ajfa-1067	530	9	planning	planning	NOUN
ajfa-1067	530	10	.	.	PUNCT
ajfa-1067	531	1	he	he	PRON
ajfa-1067	531	2	has	have	VERB
ajfa-1067	531	3	6	6	NUM
ajfa-1067	531	4	to	to	PART
ajfa-1067	531	5	7	7	NUM
ajfa-1067	531	6	years	year	NOUN
ajfa-1067	531	7	at	at	ADP
ajfa-1067	531	8	the	the	DET
ajfa-1067	531	9	managerial	managerial	ADJ
ajfa-1067	531	10	level	level	NOUN
ajfa-1067	531	11	.	.	PUNCT
ajfa-1067	532	1	his	his	PRON
ajfa-1067	532	2	portfolio	portfolio	NOUN
ajfa-1067	532	3	includes	include	VERB
ajfa-1067	532	4	accounting	accounting	NOUN
ajfa-1067	532	5	,	,	PUNCT
ajfa-1067	532	6	corporate	corporate	ADJ
ajfa-1067	532	7	finance	finance	NOUN
ajfa-1067	532	8	and	and	CCONJ
ajfa-1067	532	9	treasury	treasury	PROPN
ajfa-1067	532	10	.	.	PUNCT
ajfa-1067	533	1	respondent	respondent	PROPN
ajfa-1067	533	2	c10	c10	PROPN
ajfa-1067	533	3	is	be	AUX
ajfa-1067	533	4	the	the	DET
ajfa-1067	533	5	assistant	assistant	ADJ
ajfa-1067	533	6	manager	manager	NOUN
ajfa-1067	533	7	of	of	ADP
ajfa-1067	533	8	corporate	corporate	ADJ
ajfa-1067	533	9	planning	planning	NOUN
ajfa-1067	533	10	.	.	PUNCT
ajfa-1067	534	1	he	he	PRON
ajfa-1067	534	2	has	have	VERB
ajfa-1067	534	3	5	5	NUM
ajfa-1067	534	4	years	year	NOUN
ajfa-1067	534	5	at	at	ADP
ajfa-1067	534	6	the	the	DET
ajfa-1067	534	7	managerial	managerial	ADJ
ajfa-1067	534	8	level	level	NOUN
ajfa-1067	534	9	.	.	PUNCT
ajfa-1067	535	1	his	his	PRON
ajfa-1067	535	2	area	area	NOUN
ajfa-1067	535	3	of	of	ADP
ajfa-1067	535	4	expertise	expertise	NOUN
ajfa-1067	535	5	and	and	CCONJ
ajfa-1067	535	6	experience	experience	NOUN
ajfa-1067	535	7	includes	include	VERB
ajfa-1067	535	8	audit	audit	NOUN
ajfa-1067	535	9	,	,	PUNCT
ajfa-1067	535	10	finance	finance	NOUN
ajfa-1067	535	11	and	and	CCONJ
ajfa-1067	535	12	business	business	NOUN
ajfa-1067	535	13	development	development	NOUN
ajfa-1067	535	14	.	.	PUNCT
ajfa-1067	536	1	asian	asian	ADJ
ajfa-1067	536	2	journal	journal	PROPN
ajfa-1067	536	3	of	of	ADP
ajfa-1067	536	4	finance	finance	PROPN
ajfa-1067	536	5	&	&	CCONJ
ajfa-1067	536	6	accounting	accounting	PROPN
ajfa-1067	536	7	issn	issn	PROPN
ajfa-1067	536	8	1946	1946	NUM
ajfa-1067	536	9	-	-	PUNCT
ajfa-1067	536	10	052x	052x	NOUN
ajfa-1067	536	11	2011	2011	NUM
ajfa-1067	536	12	,	,	PUNCT
ajfa-1067	536	13	vol	vol	NOUN
ajfa-1067	536	14	.	.	PROPN
ajfa-1067	537	1	3	3	NUM
ajfa-1067	537	2	,	,	PUNCT
ajfa-1067	537	3	no	no	INTJ
ajfa-1067	537	4	.	.	NOUN
ajfa-1067	537	5	1	1	NUM
ajfa-1067	537	6	:	:	PUNCT
ajfa-1067	537	7	e9	e9	NOUN
ajfa-1067	537	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1067	537	9	161	161	NUM
ajfa-1067	537	10	details	detail	NOUN
ajfa-1067	537	11	of	of	ADP
ajfa-1067	537	12	the	the	DET
ajfa-1067	537	13	respondents	respondent	NOUN
ajfa-1067	537	14	company	company	NOUN
ajfa-1067	537	15	industry	industry	NOUN
ajfa-1067	537	16	designation	designation	NOUN
ajfa-1067	537	17	expertise	expertise	NOUN
ajfa-1067	537	18	&	&	CCONJ
ajfa-1067	537	19	experience	experience	PROPN
ajfa-1067	537	20	c1	c1	PROPN
ajfa-1067	537	21	finance	finance	NOUN
ajfa-1067	537	22	chief	chief	ADJ
ajfa-1067	537	23	operating	operating	NOUN
ajfa-1067	537	24	officer	officer	NOUN
ajfa-1067	537	25	investor	investor	NOUN
ajfa-1067	537	26	relations	relation	NOUN
ajfa-1067	537	27	head	head	NOUN
ajfa-1067	537	28	,	,	PUNCT
ajfa-1067	537	29	accountant	accountant	NOUN
ajfa-1067	537	30	,	,	PUNCT
ajfa-1067	537	31	past	past	ADP
ajfa-1067	537	32	senior	senior	ADJ
ajfa-1067	537	33	general	general	ADJ
ajfa-1067	537	34	manager	manager	NOUN
ajfa-1067	537	35	c2	c2	PROPN
ajfa-1067	537	36	construction	construction	NOUN
ajfa-1067	537	37	/	/	SYM
ajfa-1067	537	38	property	property	NOUN
ajfa-1067	537	39	finance	finance	NOUN
ajfa-1067	537	40	manager	manager	NOUN
ajfa-1067	537	41	tax	tax	NOUN
ajfa-1067	537	42	,	,	PUNCT
ajfa-1067	537	43	audit	audit	NOUN
ajfa-1067	537	44	,	,	PUNCT
ajfa-1067	537	45	group	group	NOUN
ajfa-1067	537	46	accounts	account	NOUN
ajfa-1067	537	47	&	&	CCONJ
ajfa-1067	537	48	business	business	NOUN
ajfa-1067	537	49	plan	plan	NOUN
ajfa-1067	537	50	c3	c3	NOUN
ajfa-1067	537	51	trading	trading	NOUN
ajfa-1067	537	52	/	/	SYM
ajfa-1067	537	53	services	service	NOUN
ajfa-1067	537	54	head	head	NOUN
ajfa-1067	537	55	of	of	ADP
ajfa-1067	537	56	investor	investor	NOUN
ajfa-1067	537	57	relations	relation	NOUN
ajfa-1067	537	58	internet	internet	NOUN
ajfa-1067	537	59	-	-	PUNCT
ajfa-1067	537	60	based	base	VERB
ajfa-1067	537	61	corporate	corporate	ADJ
ajfa-1067	537	62	reporting	reporting	NOUN
ajfa-1067	537	63	,	,	PUNCT
ajfa-1067	537	64	liaise	liaise	NOUN
ajfa-1067	537	65	with	with	ADP
ajfa-1067	537	66	investors	investor	NOUN
ajfa-1067	537	67	c4	c4	PROPN
ajfa-1067	537	68	finance	finance	NOUN
ajfa-1067	537	69	chief	chief	ADJ
ajfa-1067	537	70	executive	executive	ADJ
ajfa-1067	537	71	officer	officer	NOUN
ajfa-1067	537	72	corporate	corporate	ADJ
ajfa-1067	537	73	finance	finance	NOUN
ajfa-1067	537	74	,	,	PUNCT
ajfa-1067	537	75	investor	investor	NOUN
ajfa-1067	537	76	relations	relation	NOUN
ajfa-1067	537	77	c5	c5	PROPN
ajfa-1067	537	78	construction	construction	NOUN
ajfa-1067	537	79	/	/	SYM
ajfa-1067	537	80	property	property	NOUN
ajfa-1067	537	81	investor	investor	NOUN
ajfa-1067	537	82	relations	relation	NOUN
ajfa-1067	537	83	manager	manager	NOUN
ajfa-1067	537	84	finance	finance	PROPN
ajfa-1067	537	85	&	&	CCONJ
ajfa-1067	537	86	investor	investor	NOUN
ajfa-1067	537	87	relations	relation	NOUN
ajfa-1067	537	88	c6	c6	PROPN
ajfa-1067	537	89	plantation	plantation	PROPN
ajfa-1067	537	90	independent	independent	PROPN
ajfa-1067	537	91	director	director	NOUN
ajfa-1067	537	92	accounting	accounting	NOUN
ajfa-1067	537	93	,	,	PUNCT
ajfa-1067	537	94	finance	finance	NOUN
ajfa-1067	537	95	&	&	CCONJ
ajfa-1067	537	96	corporate	corporate	ADJ
ajfa-1067	537	97	management	management	NOUN
ajfa-1067	537	98	c7	c7	PROPN
ajfa-1067	537	99	finance	finance	PROPN
ajfa-1067	537	100	head	head	PROPN
ajfa-1067	537	101	group	group	NOUN
ajfa-1067	537	102	investor	investor	NOUN
ajfa-1067	537	103	relations	relation	NOUN
ajfa-1067	537	104	accounting	accounting	NOUN
ajfa-1067	537	105	,	,	PUNCT
ajfa-1067	537	106	auditing	auditing	NOUN
ajfa-1067	537	107	,	,	PUNCT
ajfa-1067	537	108	finance	finance	NOUN
ajfa-1067	537	109	,	,	PUNCT
ajfa-1067	537	110	strategic	strategic	ADJ
ajfa-1067	537	111	planning	planning	NOUN
ajfa-1067	537	112	,	,	PUNCT
ajfa-1067	537	113	performance	performance	NOUN
ajfa-1067	537	114	management	management	NOUN
ajfa-1067	537	115	and	and	CCONJ
ajfa-1067	537	116	investor	investor	NOUN
ajfa-1067	537	117	relations	relation	NOUN
ajfa-1067	537	118	c8	c8	PROPN
ajfa-1067	537	119	finance	finance	PROPN
ajfa-1067	537	120	head	head	NOUN
ajfa-1067	537	121	of	of	ADP
ajfa-1067	537	122	investor	investor	NOUN
ajfa-1067	537	123	relations	relation	NOUN
ajfa-1067	537	124	from	from	ADP
ajfa-1067	537	125	ceo	ceo	NOUN
ajfa-1067	537	126	’s	’s	PART
ajfa-1067	537	127	office	office	NOUN
ajfa-1067	537	128	investor	investor	NOUN
ajfa-1067	537	129	relations	relation	NOUN
ajfa-1067	537	130	c9	c9	PROPN
ajfa-1067	537	131	plantation	plantation	PROPN
ajfa-1067	537	132	corporate	corporate	ADJ
ajfa-1067	537	133	planning	planning	NOUN
ajfa-1067	537	134	senior	senior	ADJ
ajfa-1067	537	135	manager	manager	NOUN
ajfa-1067	537	136	accounting	accounting	NOUN
ajfa-1067	537	137	,	,	PUNCT
ajfa-1067	537	138	corporate	corporate	ADJ
ajfa-1067	537	139	finance	finance	NOUN
ajfa-1067	537	140	and	and	CCONJ
ajfa-1067	537	141	treasury	treasury	PROPN
ajfa-1067	537	142	c10	c10	PROPN
ajfa-1067	537	143	plantation	plantation	PROPN
ajfa-1067	537	144	assistant	assistant	NOUN
ajfa-1067	537	145	manager	manager	NOUN
ajfa-1067	537	146	corporate	corporate	ADJ
ajfa-1067	537	147	planning	planning	NOUN
ajfa-1067	537	148	audit	audit	NOUN
ajfa-1067	537	149	,	,	PUNCT
ajfa-1067	537	150	finance	finance	NOUN
ajfa-1067	537	151	and	and	CCONJ
ajfa-1067	537	152	business	business	NOUN
ajfa-1067	537	153	development	development	NOUN