id	sid	tid	token	lemma	pos
ajfa-10795	1	1	microsoft	microsoft	PROPN
ajfa-10795	1	2	word	word	PROPN
ajfa-10795	1	3	takhtaei	takhtaei	PROPN
ajfa-10795	1	4	&	&	CCONJ
ajfa-10795	1	5	karimi	karimi	PROPN
ajfa-10795	1	6	-	-	PUNCT
ajfa-10795	1	7	writer2	writer2	VERB
ajfa-10795	1	8	asian	asian	ADJ
ajfa-10795	1	9	journal	journal	NOUN
ajfa-10795	1	10	of	of	ADP
ajfa-10795	1	11	finance	finance	PROPN
ajfa-10795	1	12	&	&	CCONJ
ajfa-10795	1	13	accounting	accounting	PROPN
ajfa-10795	1	14	issn	issn	PROPN
ajfa-10795	1	15	1946	1946	NUM
ajfa-10795	1	16	-	-	PUNCT
ajfa-10795	1	17	052x	052x	PROPN
ajfa-10795	1	18	2017	2017	NUM
ajfa-10795	1	19	,	,	PUNCT
ajfa-10795	1	20	vol	vol	NOUN
ajfa-10795	1	21	.	.	NOUN
ajfa-10795	1	22	9	9	NUM
ajfa-10795	1	23	,	,	PUNCT
ajfa-10795	1	24	no	no	INTJ
ajfa-10795	1	25	.	.	NOUN
ajfa-10795	1	26	1	1	NUM
ajfa-10795	1	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	1	28	90	90	NUM
ajfa-10795	1	29	the	the	DET
ajfa-10795	1	30	effect	effect	NOUN
ajfa-10795	1	31	of	of	ADP
ajfa-10795	1	32	firm	firm	ADJ
ajfa-10795	1	33	size	size	NOUN
ajfa-10795	1	34	on	on	ADP
ajfa-10795	1	35	predictability	predictability	NOUN
ajfa-10795	1	36	future	future	ADJ
ajfa-10795	1	37	cash	cash	NOUN
ajfa-10795	1	38	flows	flow	NOUN
ajfa-10795	1	39	using	use	VERB
ajfa-10795	1	40	earnings	earning	NOUN
ajfa-10795	1	41	and	and	CCONJ
ajfa-10795	1	42	operating	operate	VERB
ajfa-10795	1	43	cash	cash	NOUN
ajfa-10795	1	44	flows	flow	VERB
ajfa-10795	1	45	nasrollahtakhtaei	nasrollahtakhtaei	VERB
ajfa-10795	1	46	(	(	PUNCT
ajfa-10795	1	47	corresponding	corresponding	ADJ
ajfa-10795	1	48	author	author	NOUN
ajfa-10795	1	49	)	)	PUNCT
ajfa-10795	1	50	assistant	assistant	NOUN
ajfa-10795	1	51	professor	professor	NOUN
ajfa-10795	1	52	,	,	PUNCT
ajfa-10795	1	53	accounting	accounting	NOUN
ajfa-10795	1	54	department	department	PROPN
ajfa-10795	1	55	dezful	dezful	PROPN
ajfa-10795	1	56	branch	branch	NOUN
ajfa-10795	1	57	,	,	PUNCT
ajfa-10795	1	58	islamic	islamic	PROPN
ajfa-10795	1	59	azad	azad	PROPN
ajfa-10795	1	60	university	university	PROPN
ajfa-10795	1	61	,	,	PUNCT
ajfa-10795	1	62	dezful	dezful	ADJ
ajfa-10795	1	63	,	,	PUNCT
ajfa-10795	1	64	iran	iran	PROPN
ajfa-10795	1	65	e	e	NOUN
ajfa-10795	1	66	-	-	NOUN
ajfa-10795	1	67	mail	mail	NOUN
ajfa-10795	1	68	:	:	PUNCT
ajfa-10795	1	69	nasrollah_takhtaei@yahoo.com	nasrollah_takhtaei@yahoo.com	X
ajfa-10795	1	70	hassan	hassan	PROPN
ajfa-10795	1	71	karimi	karimi	PROPN
ajfa-10795	1	72	accounting	accounting	PROPN
ajfa-10795	1	73	department	department	PROPN
ajfa-10795	1	74	,	,	PUNCT
ajfa-10795	1	75	dezful	dezful	ADJ
ajfa-10795	1	76	branch	branch	PROPN
ajfa-10795	1	77	islamic	islamic	PROPN
ajfa-10795	1	78	azad	azad	PROPN
ajfa-10795	1	79	university	university	PROPN
ajfa-10795	1	80	,	,	PUNCT
ajfa-10795	1	81	dezful	dezful	ADJ
ajfa-10795	1	82	,	,	PUNCT
ajfa-10795	1	83	iran	iran	PROPN
ajfa-10795	1	84	e	e	NOUN
ajfa-10795	1	85	-	-	NOUN
ajfa-10795	1	86	mail	mail	NOUN
ajfa-10795	1	87	:	:	PUNCT
ajfa-10795	1	88	hasankarimi73@yahoo.com	hasankarimi73@yahoo.com	X
ajfa-10795	1	89	received	receive	VERB
ajfa-10795	1	90	:	:	PUNCT
ajfa-10795	1	91	nov	nov	PROPN
ajfa-10795	1	92	.	.	PROPN
ajfa-10795	1	93	2	2	NUM
ajfa-10795	1	94	,	,	PUNCT
ajfa-10795	1	95	2016	2016	NUM
ajfa-10795	1	96	accepted	accept	VERB
ajfa-10795	1	97	:	:	PUNCT
ajfa-10795	1	98	dec	dec	PROPN
ajfa-10795	1	99	.	.	PROPN
ajfa-10795	1	100	1	1	NUM
ajfa-10795	1	101	,	,	PUNCT
ajfa-10795	1	102	2016	2016	NUM
ajfa-10795	1	103	published	publish	VERB
ajfa-10795	1	104	:	:	PUNCT
ajfa-10795	1	105	june	june	PROPN
ajfa-10795	1	106	1	1	NUM
ajfa-10795	1	107	,	,	PUNCT
ajfa-10795	1	108	2017	2017	NUM
ajfa-10795	1	109	doi:10.5296	doi:10.5296	NOUN
ajfa-10795	1	110	/	/	SYM
ajfa-10795	1	111	ajfa.v9i1.10795	ajfa.v9i1.10795	NUM
ajfa-10795	1	112	url	url	NOUN
ajfa-10795	1	113	:	:	PUNCT
ajfa-10795	1	114	https://doi.org/10.5296/ajfa.v9i1.10795	https://doi.org/10.5296/ajfa.v9i1.10795	X
ajfa-10795	1	115	abstract	abstract	NOUN
ajfa-10795	1	116	the	the	DET
ajfa-10795	1	117	aim	aim	NOUN
ajfa-10795	1	118	of	of	ADP
ajfa-10795	1	119	this	this	DET
ajfa-10795	1	120	research	research	NOUN
ajfa-10795	1	121	is	be	AUX
ajfa-10795	1	122	to	to	PART
ajfa-10795	1	123	investigate	investigate	VERB
ajfa-10795	1	124	earnings	earning	NOUN
ajfa-10795	1	125	relative	relative	ADJ
ajfa-10795	1	126	ability	ability	NOUN
ajfa-10795	1	127	,	,	PUNCT
ajfa-10795	1	128	operating	operate	VERB
ajfa-10795	1	129	cash	cash	NOUN
ajfa-10795	1	130	flow	flow	NOUN
ajfa-10795	1	131	,	,	PUNCT
ajfa-10795	1	132	and	and	CCONJ
ajfa-10795	1	133	two	two	NUM
ajfa-10795	1	134	traditional	traditional	ADJ
ajfa-10795	1	135	criteria	criterion	NOUN
ajfa-10795	1	136	of	of	ADP
ajfa-10795	1	137	cash	cash	NOUN
ajfa-10795	1	138	flow	flow	NOUN
ajfa-10795	1	139	,	,	PUNCT
ajfa-10795	1	140	that	that	ADV
ajfa-10795	1	141	is	is	ADV
ajfa-10795	1	142	,	,	PUNCT
ajfa-10795	1	143	net	net	ADJ
ajfa-10795	1	144	earnings	earning	NOUN
ajfa-10795	1	145	plus	plus	CCONJ
ajfa-10795	1	146	depreciation	depreciation	NOUN
ajfa-10795	1	147	and	and	CCONJ
ajfa-10795	1	148	operating	operate	VERB
ajfa-10795	1	149	working	work	VERB
ajfa-10795	1	150	capital	capital	NOUN
ajfa-10795	1	151	in	in	ADP
ajfa-10795	1	152	predicting	predict	VERB
ajfa-10795	1	153	operating	operate	VERB
ajfa-10795	1	154	future	future	ADJ
ajfa-10795	1	155	cash	cash	NOUN
ajfa-10795	1	156	flows	flow	NOUN
ajfa-10795	1	157	.	.	PUNCT
ajfa-10795	2	1	further	far	ADV
ajfa-10795	2	2	,	,	PUNCT
ajfa-10795	2	3	the	the	DET
ajfa-10795	2	4	effect	effect	NOUN
ajfa-10795	2	5	of	of	ADP
ajfa-10795	2	6	firm	firm	ADJ
ajfa-10795	2	7	size	size	NOUN
ajfa-10795	2	8	on	on	ADP
ajfa-10795	2	9	the	the	DET
ajfa-10795	2	10	ability	ability	NOUN
ajfa-10795	2	11	to	to	PART
ajfa-10795	2	12	predict	predict	VERB
ajfa-10795	2	13	these	these	DET
ajfa-10795	2	14	criteria	criterion	NOUN
ajfa-10795	2	15	is	be	AUX
ajfa-10795	2	16	investigated	investigate	VERB
ajfa-10795	2	17	in	in	ADP
ajfa-10795	2	18	this	this	DET
ajfa-10795	2	19	research	research	NOUN
ajfa-10795	2	20	.	.	PUNCT
ajfa-10795	3	1	the	the	DET
ajfa-10795	3	2	sample	sample	NOUN
ajfa-10795	3	3	firms	firm	NOUN
ajfa-10795	3	4	contain	contain	VERB
ajfa-10795	3	5	listed	list	VERB
ajfa-10795	3	6	companies	company	NOUN
ajfa-10795	3	7	in	in	ADP
ajfa-10795	3	8	tehran	tehran	PROPN
ajfa-10795	3	9	stock	stock	PROPN
ajfa-10795	3	10	exchange	exchange	PROPN
ajfa-10795	3	11	(	(	PUNCT
ajfa-10795	3	12	tse	tse	PROPN
ajfa-10795	3	13	)	)	PUNCT
ajfa-10795	3	14	over	over	ADP
ajfa-10795	3	15	the	the	DET
ajfa-10795	3	16	period	period	NOUN
ajfa-10795	3	17	2005	2005	NUM
ajfa-10795	3	18	-	-	SYM
ajfa-10795	3	19	2009	2009	NUM
ajfa-10795	3	20	.	.	PUNCT
ajfa-10795	4	1	the	the	DET
ajfa-10795	4	2	results	result	NOUN
ajfa-10795	4	3	show	show	VERB
ajfa-10795	4	4	that	that	SCONJ
ajfa-10795	4	5	net	net	ADJ
ajfa-10795	4	6	earnings	earning	NOUN
ajfa-10795	4	7	relative	relative	ADJ
ajfa-10795	4	8	to	to	ADP
ajfa-10795	4	9	operating	operate	VERB
ajfa-10795	4	10	cash	cash	NOUN
ajfa-10795	4	11	flows	flow	NOUN
ajfa-10795	4	12	and	and	CCONJ
ajfa-10795	4	13	its	its	PRON
ajfa-10795	4	14	traditional	traditional	ADJ
ajfa-10795	4	15	criteria	criterion	NOUN
ajfa-10795	4	16	have	have	VERB
ajfa-10795	4	17	greater	great	ADJ
ajfa-10795	4	18	ability	ability	NOUN
ajfa-10795	4	19	to	to	PART
ajfa-10795	4	20	predict	predict	VERB
ajfa-10795	4	21	future	future	ADJ
ajfa-10795	4	22	cash	cash	NOUN
ajfa-10795	4	23	flows	flow	NOUN
ajfa-10795	4	24	in	in	ADP
ajfa-10795	4	25	small	small	ADJ
ajfa-10795	4	26	firms	firm	NOUN
ajfa-10795	4	27	whereas	whereas	SCONJ
ajfa-10795	4	28	operating	operate	VERB
ajfa-10795	4	29	cash	cash	NOUN
ajfa-10795	4	30	flows	flow	NOUN
ajfa-10795	4	31	compared	compare	VERB
ajfa-10795	4	32	with	with	ADP
ajfa-10795	4	33	other	other	ADJ
ajfa-10795	4	34	criteria	criterion	NOUN
ajfa-10795	4	35	are	be	AUX
ajfa-10795	4	36	better	well	ADJ
ajfa-10795	4	37	predictors	predictor	NOUN
ajfa-10795	4	38	in	in	ADP
ajfa-10795	4	39	big	big	ADJ
ajfa-10795	4	40	firms	firm	NOUN
ajfa-10795	4	41	.	.	PUNCT
ajfa-10795	5	1	results	result	NOUN
ajfa-10795	5	2	indicate	indicate	VERB
ajfa-10795	5	3	that	that	SCONJ
ajfa-10795	5	4	the	the	DET
ajfa-10795	5	5	predictability	predictability	NOUN
ajfa-10795	5	6	of	of	ADP
ajfa-10795	5	7	all	all	DET
ajfa-10795	5	8	models	model	NOUN
ajfa-10795	5	9	increases	increase	VERB
ajfa-10795	5	10	considerably	considerably	ADV
ajfa-10795	5	11	when	when	SCONJ
ajfa-10795	5	12	firm	firm	ADJ
ajfa-10795	5	13	size	size	NOUN
ajfa-10795	5	14	increases	increase	VERB
ajfa-10795	5	15	.	.	PUNCT
ajfa-10795	6	1	keywords	keyword	NOUN
ajfa-10795	6	2	:	:	PUNCT
ajfa-10795	6	3	cash	cash	NOUN
ajfa-10795	6	4	flow	flow	NOUN
ajfa-10795	6	5	from	from	ADP
ajfa-10795	6	6	operations	operation	NOUN
ajfa-10795	6	7	,	,	PUNCT
ajfa-10795	6	8	net	net	ADJ
ajfa-10795	6	9	earnings	earning	NOUN
ajfa-10795	6	10	,	,	PUNCT
ajfa-10795	6	11	small	small	ADJ
ajfa-10795	6	12	firms	firm	NOUN
ajfa-10795	6	13	,	,	PUNCT
ajfa-10795	6	14	large	large	ADJ
ajfa-10795	6	15	firms	firm	NOUN
ajfa-10795	6	16	asian	asian	ADJ
ajfa-10795	6	17	journal	journal	NOUN
ajfa-10795	6	18	of	of	ADP
ajfa-10795	6	19	finance	finance	PROPN
ajfa-10795	6	20	&	&	CCONJ
ajfa-10795	6	21	accounting	accounting	PROPN
ajfa-10795	6	22	issn	issn	PROPN
ajfa-10795	6	23	1946	1946	NUM
ajfa-10795	6	24	-	-	PUNCT
ajfa-10795	6	25	052x	052x	PROPN
ajfa-10795	6	26	2017	2017	NUM
ajfa-10795	6	27	,	,	PUNCT
ajfa-10795	6	28	vol	vol	NOUN
ajfa-10795	6	29	.	.	NOUN
ajfa-10795	6	30	9	9	NUM
ajfa-10795	6	31	,	,	PUNCT
ajfa-10795	6	32	no	no	INTJ
ajfa-10795	6	33	.	.	NOUN
ajfa-10795	6	34	1	1	NUM
ajfa-10795	6	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	6	36	91	91	NUM
ajfa-10795	6	37	1	1	NUM
ajfa-10795	6	38	.	.	PUNCT
ajfa-10795	6	39	introduction	introduction	NOUN
ajfa-10795	6	40	during	during	ADP
ajfa-10795	6	41	period	period	NOUN
ajfa-10795	6	42	between	between	ADP
ajfa-10795	6	43	1930	1930	NUM
ajfa-10795	6	44	and	and	CCONJ
ajfa-10795	6	45	1960	1960	NUM
ajfa-10795	6	46	,	,	PUNCT
ajfa-10795	6	47	many	many	ADJ
ajfa-10795	6	48	cases	case	NOUN
ajfa-10795	6	49	of	of	ADP
ajfa-10795	6	50	corporation	corporation	NOUN
ajfa-10795	6	51	's	's	PART
ajfa-10795	6	52	merger	merger	NOUN
ajfa-10795	6	53	and	and	CCONJ
ajfa-10795	6	54	acquisition	acquisition	NOUN
ajfa-10795	6	55	were	be	AUX
ajfa-10795	6	56	occurred	occur	VERB
ajfa-10795	6	57	and	and	CCONJ
ajfa-10795	6	58	a	a	DET
ajfa-10795	6	59	new	new	ADJ
ajfa-10795	6	60	form	form	NOUN
ajfa-10795	6	61	of	of	ADP
ajfa-10795	6	62	financial	financial	ADJ
ajfa-10795	6	63	transaction	transaction	NOUN
ajfa-10795	6	64	was	be	AUX
ajfa-10795	6	65	generated	generate	VERB
ajfa-10795	6	66	.	.	PUNCT
ajfa-10795	7	1	these	these	DET
ajfa-10795	7	2	issues	issue	NOUN
ajfa-10795	7	3	caused	cause	VERB
ajfa-10795	7	4	new	new	ADJ
ajfa-10795	7	5	problems	problem	NOUN
ajfa-10795	7	6	in	in	ADP
ajfa-10795	7	7	the	the	DET
ajfa-10795	7	8	area	area	NOUN
ajfa-10795	7	9	of	of	ADP
ajfa-10795	7	10	financial	financial	ADJ
ajfa-10795	7	11	reporting	reporting	NOUN
ajfa-10795	7	12	which	which	PRON
ajfa-10795	7	13	standard	standard	ADJ
ajfa-10795	7	14	setters	setter	NOUN
ajfa-10795	7	15	accomplished	accomplish	VERB
ajfa-10795	7	16	required	require	VERB
ajfa-10795	7	17	actions	action	NOUN
ajfa-10795	7	18	to	to	PART
ajfa-10795	7	19	meet	meet	VERB
ajfa-10795	7	20	those	those	DET
ajfa-10795	7	21	concerns	concern	NOUN
ajfa-10795	7	22	as	as	ADV
ajfa-10795	7	23	soon	soon	ADV
ajfa-10795	7	24	as	as	ADP
ajfa-10795	7	25	possible	possible	ADJ
ajfa-10795	7	26	.	.	PUNCT
ajfa-10795	8	1	this	this	PRON
ajfa-10795	8	2	leads	lead	VERB
ajfa-10795	8	3	to	to	ADP
ajfa-10795	8	4	a	a	DET
ajfa-10795	8	5	situation	situation	NOUN
ajfa-10795	8	6	where	where	SCONJ
ajfa-10795	8	7	managers	manager	NOUN
ajfa-10795	8	8	could	could	AUX
ajfa-10795	8	9	select	select	VERB
ajfa-10795	8	10	accounting	accounting	NOUN
ajfa-10795	8	11	choices	choice	NOUN
ajfa-10795	8	12	and	and	CCONJ
ajfa-10795	8	13	procedures	procedure	NOUN
ajfa-10795	8	14	to	to	PART
ajfa-10795	8	15	mitigate	mitigate	VERB
ajfa-10795	8	16	for	for	ADP
ajfa-10795	8	17	example	example	NOUN
ajfa-10795	8	18	earnings	earning	NOUN
ajfa-10795	8	19	per	per	ADP
ajfa-10795	8	20	share	share	NOUN
ajfa-10795	8	21	(	(	PUNCT
ajfa-10795	8	22	eps	eps	PROPN
ajfa-10795	8	23	)	)	PUNCT
ajfa-10795	8	24	.	.	PUNCT
ajfa-10795	9	1	the	the	DET
ajfa-10795	9	2	occurrence	occurrence	NOUN
ajfa-10795	9	3	of	of	ADP
ajfa-10795	9	4	numerous	numerous	ADJ
ajfa-10795	9	5	cases	case	NOUN
ajfa-10795	9	6	of	of	ADP
ajfa-10795	9	7	managers	manager	NOUN
ajfa-10795	9	8	'	'	PART
ajfa-10795	9	9	fraud	fraud	NOUN
ajfa-10795	9	10	was	be	AUX
ajfa-10795	9	11	indicating	indicate	VERB
ajfa-10795	9	12	managers	manager	NOUN
ajfa-10795	9	13	'	'	PART
ajfa-10795	9	14	potential	potential	ADJ
ajfa-10795	9	15	ability	ability	NOUN
ajfa-10795	9	16	to	to	PART
ajfa-10795	9	17	misstate	misstate	VERB
ajfa-10795	9	18	financial	financial	ADJ
ajfa-10795	9	19	reporting	reporting	NOUN
ajfa-10795	9	20	due	due	ADP
ajfa-10795	9	21	to	to	ADP
ajfa-10795	9	22	different	different	ADJ
ajfa-10795	9	23	interpretations	interpretation	NOUN
ajfa-10795	9	24	of	of	ADP
ajfa-10795	9	25	generally	generally	ADV
ajfa-10795	9	26	accepted	accept	VERB
ajfa-10795	9	27	accounting	accounting	NOUN
ajfa-10795	9	28	principles	principle	NOUN
ajfa-10795	9	29	(	(	PUNCT
ajfa-10795	9	30	gaap).therefore	gaap).therefore	NOUN
ajfa-10795	9	31	,	,	PUNCT
ajfa-10795	9	32	the	the	DET
ajfa-10795	9	33	ability	ability	NOUN
ajfa-10795	9	34	of	of	ADP
ajfa-10795	9	35	accrual	accrual	ADJ
ajfa-10795	9	36	-	-	PUNCT
ajfa-10795	9	37	based	base	VERB
ajfa-10795	9	38	financial	financial	ADJ
ajfa-10795	9	39	reporting	reporting	NOUN
ajfa-10795	9	40	system	system	NOUN
ajfa-10795	9	41	as	as	ADP
ajfa-10795	9	42	a	a	DET
ajfa-10795	9	43	main	main	ADJ
ajfa-10795	9	44	means	mean	NOUN
ajfa-10795	9	45	of	of	ADP
ajfa-10795	9	46	providing	provide	VERB
ajfa-10795	9	47	relevant	relevant	ADJ
ajfa-10795	9	48	and	and	CCONJ
ajfa-10795	9	49	useful	useful	ADJ
ajfa-10795	9	50	information	information	NOUN
ajfa-10795	9	51	for	for	ADP
ajfa-10795	9	52	users	user	NOUN
ajfa-10795	9	53	was	be	AUX
ajfa-10795	9	54	criticized	criticize	VERB
ajfa-10795	9	55	(	(	PUNCT
ajfa-10795	9	56	birkett	birkett	NOUN
ajfa-10795	9	57	and	and	CCONJ
ajfa-10795	9	58	walker	walker	PROPN
ajfa-10795	9	59	,	,	PUNCT
ajfa-10795	9	60	1971	1971	NUM
ajfa-10795	9	61	;	;	PUNCT
ajfa-10795	9	62	hendriksen	hendriksen	PROPN
ajfa-10795	9	63	,	,	PUNCT
ajfa-10795	9	64	1977	1977	NUM
ajfa-10795	9	65	)	)	PUNCT
ajfa-10795	9	66	.	.	PUNCT
ajfa-10795	10	1	in	in	ADP
ajfa-10795	10	2	order	order	NOUN
ajfa-10795	10	3	to	to	PART
ajfa-10795	10	4	satisfy	satisfy	VERB
ajfa-10795	10	5	limitations	limitation	NOUN
ajfa-10795	10	6	and	and	CCONJ
ajfa-10795	10	7	inherent	inherent	ADJ
ajfa-10795	10	8	problems	problem	NOUN
ajfa-10795	10	9	relating	relate	VERB
ajfa-10795	10	10	to	to	ADP
ajfa-10795	10	11	accrual	accrual	ADJ
ajfa-10795	10	12	-	-	PUNCT
ajfa-10795	10	13	based	base	VERB
ajfa-10795	10	14	accounting	accounting	NOUN
ajfa-10795	10	15	,	,	PUNCT
ajfa-10795	10	16	cash	cash	NOUN
ajfa-10795	10	17	flow	flow	NOUN
ajfa-10795	10	18	statement	statement	NOUN
ajfa-10795	10	19	was	be	AUX
ajfa-10795	10	20	extensively	extensively	ADV
ajfa-10795	10	21	widespread	widespread	ADJ
ajfa-10795	10	22	as	as	ADV
ajfa-10795	10	23	well	well	ADV
ajfa-10795	10	24	as	as	ADP
ajfa-10795	10	25	income	income	NOUN
ajfa-10795	10	26	statement	statement	NOUN
ajfa-10795	10	27	and	and	CCONJ
ajfa-10795	10	28	balance	balance	NOUN
ajfa-10795	10	29	sheet	sheet	NOUN
ajfa-10795	10	30	.	.	PUNCT
ajfa-10795	11	1	in	in	ADP
ajfa-10795	11	2	the	the	DET
ajfa-10795	11	3	early	early	ADJ
ajfa-10795	11	4	1970s	1970	NOUN
ajfa-10795	11	5	,	,	PUNCT
ajfa-10795	11	6	using	use	VERB
ajfa-10795	11	7	voluntary	voluntary	ADJ
ajfa-10795	11	8	reporting	reporting	NOUN
ajfa-10795	11	9	of	of	ADP
ajfa-10795	11	10	funds	fund	NOUN
ajfa-10795	11	11	statement	statement	NOUN
ajfa-10795	11	12	by	by	ADP
ajfa-10795	11	13	companies	company	NOUN
ajfa-10795	11	14	led	lead	VERB
ajfa-10795	11	15	accounting	account	VERB
ajfa-10795	11	16	standard	standard	ADJ
ajfa-10795	11	17	setters	setter	NOUN
ajfa-10795	11	18	to	to	PART
ajfa-10795	11	19	require	require	VERB
ajfa-10795	11	20	companies	company	NOUN
ajfa-10795	11	21	to	to	PART
ajfa-10795	11	22	prepare	prepare	VERB
ajfa-10795	11	23	and	and	CCONJ
ajfa-10795	11	24	publish	publish	VERB
ajfa-10795	11	25	funds	fund	NOUN
ajfa-10795	11	26	statement	statement	NOUN
ajfa-10795	11	27	by	by	ADP
ajfa-10795	11	28	means	mean	NOUN
ajfa-10795	11	29	of	of	ADP
ajfa-10795	11	30	available	available	ADJ
ajfa-10795	11	31	accounting	accounting	NOUN
ajfa-10795	11	32	information	information	NOUN
ajfa-10795	11	33	within	within	ADP
ajfa-10795	11	34	the	the	DET
ajfa-10795	11	35	income	income	NOUN
ajfa-10795	11	36	statement	statement	NOUN
ajfa-10795	11	37	and	and	CCONJ
ajfa-10795	11	38	balance	balance	NOUN
ajfa-10795	11	39	sheet	sheet	NOUN
ajfa-10795	11	40	in	in	ADP
ajfa-10795	11	41	a	a	DET
ajfa-10795	11	42	way	way	NOUN
ajfa-10795	11	43	that	that	PRON
ajfa-10795	11	44	reflects	reflect	VERB
ajfa-10795	11	45	financial	financial	ADJ
ajfa-10795	11	46	resources	resource	NOUN
ajfa-10795	11	47	flow	flow	NOUN
ajfa-10795	11	48	.	.	PUNCT
ajfa-10795	12	1	however	however	ADV
ajfa-10795	12	2	,	,	PUNCT
ajfa-10795	12	3	after	after	ADP
ajfa-10795	12	4	1970	1970	NUM
ajfa-10795	12	5	and	and	CCONJ
ajfa-10795	12	6	following	follow	VERB
ajfa-10795	12	7	a	a	DET
ajfa-10795	12	8	number	number	NOUN
ajfa-10795	12	9	of	of	ADP
ajfa-10795	12	10	bankruptcies	bankruptcy	NOUN
ajfa-10795	12	11	in	in	ADP
ajfa-10795	12	12	some	some	PRON
ajfa-10795	12	13	of	of	ADP
ajfa-10795	12	14	the	the	DET
ajfa-10795	12	15	famous	famous	ADJ
ajfa-10795	12	16	companies	company	NOUN
ajfa-10795	12	17	,	,	PUNCT
ajfa-10795	12	18	usefulness	usefulness	NOUN
ajfa-10795	12	19	of	of	ADP
ajfa-10795	12	20	available	available	ADJ
ajfa-10795	12	21	information	information	NOUN
ajfa-10795	12	22	in	in	ADP
ajfa-10795	12	23	cash	cash	NOUN
ajfa-10795	12	24	flow	flow	NOUN
ajfa-10795	12	25	statement	statement	NOUN
ajfa-10795	12	26	for	for	ADP
ajfa-10795	12	27	economic	economic	ADJ
ajfa-10795	12	28	making	making	NOUN
ajfa-10795	12	29	-	-	PUNCT
ajfa-10795	12	30	decision	decision	NOUN
ajfa-10795	12	31	was	be	AUX
ajfa-10795	12	32	strongly	strongly	ADV
ajfa-10795	12	33	questioned	question	VERB
ajfa-10795	12	34	.	.	PUNCT
ajfa-10795	13	1	they	they	PRON
ajfa-10795	13	2	argue	argue	VERB
ajfa-10795	13	3	that	that	SCONJ
ajfa-10795	13	4	information	information	NOUN
ajfa-10795	13	5	of	of	ADP
ajfa-10795	13	6	cash	cash	NOUN
ajfa-10795	13	7	flows	flow	NOUN
ajfa-10795	13	8	is	be	AUX
ajfa-10795	13	9	better	well	ADJ
ajfa-10795	13	10	proxy	proxy	NOUN
ajfa-10795	13	11	for	for	ADP
ajfa-10795	13	12	evaluating	evaluate	VERB
ajfa-10795	13	13	firms	firm	NOUN
ajfa-10795	13	14	'	'	PART
ajfa-10795	13	15	financial	financial	ADJ
ajfa-10795	13	16	flexibility	flexibility	NOUN
ajfa-10795	13	17	.	.	PUNCT
ajfa-10795	14	1	lastly	lastly	ADV
ajfa-10795	14	2	,	,	PUNCT
ajfa-10795	14	3	a	a	DET
ajfa-10795	14	4	formal	formal	ADJ
ajfa-10795	14	5	statement	statement	NOUN
ajfa-10795	14	6	was	be	AUX
ajfa-10795	14	7	issued	issue	VERB
ajfa-10795	14	8	by	by	ADP
ajfa-10795	14	9	standard	standard	ADJ
ajfa-10795	14	10	setters	setter	NOUN
ajfa-10795	14	11	on	on	ADP
ajfa-10795	14	12	which	which	PRON
ajfa-10795	14	13	cash	cash	NOUN
ajfa-10795	14	14	flow	flow	NOUN
ajfa-10795	14	15	statement	statement	NOUN
ajfa-10795	14	16	should	should	AUX
ajfa-10795	14	17	be	be	AUX
ajfa-10795	14	18	used	use	VERB
ajfa-10795	14	19	instead	instead	ADV
ajfa-10795	14	20	of	of	ADP
ajfa-10795	14	21	fund	fund	NOUN
ajfa-10795	14	22	statement	statement	NOUN
ajfa-10795	14	23	due	due	ADP
ajfa-10795	14	24	to	to	ADP
ajfa-10795	14	25	the	the	DET
ajfa-10795	14	26	strong	strong	ADJ
ajfa-10795	14	27	support	support	NOUN
ajfa-10795	14	28	of	of	ADP
ajfa-10795	14	29	cash	cash	NOUN
ajfa-10795	14	30	flow	flow	NOUN
ajfa-10795	14	31	statement	statement	NOUN
ajfa-10795	14	32	by	by	ADP
ajfa-10795	14	33	academician	academician	PROPN
ajfa-10795	14	34	,	,	PUNCT
ajfa-10795	14	35	financial	financial	ADJ
ajfa-10795	14	36	managers	manager	NOUN
ajfa-10795	14	37	,	,	PUNCT
ajfa-10795	14	38	and	and	CCONJ
ajfa-10795	14	39	organizations(lee	organizations(lee	VERB
ajfa-10795	14	40	,	,	PUNCT
ajfa-10795	14	41	1971	1971	NUM
ajfa-10795	14	42	;	;	PUNCT
ajfa-10795	14	43	donleavy	donleavy	PROPN
ajfa-10795	14	44	,	,	PUNCT
ajfa-10795	14	45	1994	1994	NUM
ajfa-10795	14	46	;	;	PUNCT
ajfa-10795	14	47	mulford	mulford	NOUN
ajfa-10795	14	48	and	and	CCONJ
ajfa-10795	14	49	comiskey	comiskey	PROPN
ajfa-10795	14	50	,	,	PUNCT
ajfa-10795	14	51	2005	2005	NUM
ajfa-10795	14	52	)	)	PUNCT
ajfa-10795	14	53	.	.	PUNCT
ajfa-10795	15	1	1.1	1.1	NUM
ajfa-10795	15	2	usefulness	usefulness	NOUN
ajfa-10795	15	3	of	of	ADP
ajfa-10795	15	4	accruals	accrual	NOUN
ajfa-10795	15	5	accounting	accounting	NOUN
ajfa-10795	15	6	data	datum	NOUN
ajfa-10795	15	7	regarding	regard	VERB
ajfa-10795	15	8	earnings	earning	NOUN
ajfa-10795	15	9	as	as	ADP
ajfa-10795	15	10	one	one	NUM
ajfa-10795	15	11	of	of	ADP
ajfa-10795	15	12	the	the	DET
ajfa-10795	15	13	key	key	ADJ
ajfa-10795	15	14	proxies	proxy	NOUN
ajfa-10795	15	15	of	of	ADP
ajfa-10795	15	16	evaluating	evaluate	VERB
ajfa-10795	15	17	operations	operation	NOUN
ajfa-10795	15	18	efficiency	efficiency	NOUN
ajfa-10795	15	19	,	,	PUNCT
ajfa-10795	15	20	calabrese	calabrese	NOUN
ajfa-10795	15	21	and	and	CCONJ
ajfa-10795	15	22	rafferty	rafferty	PROPN
ajfa-10795	15	23	(	(	PUNCT
ajfa-10795	15	24	2003	2003	NUM
ajfa-10795	15	25	)	)	PUNCT
ajfa-10795	15	26	discuss	discuss	VERB
ajfa-10795	15	27	that	that	SCONJ
ajfa-10795	15	28	one	one	NUM
ajfa-10795	15	29	of	of	ADP
ajfa-10795	15	30	the	the	DET
ajfa-10795	15	31	advantages	advantage	NOUN
ajfa-10795	15	32	of	of	ADP
ajfa-10795	15	33	using	use	VERB
ajfa-10795	15	34	earnings	earning	NOUN
ajfa-10795	15	35	is	be	AUX
ajfa-10795	15	36	that	that	SCONJ
ajfa-10795	15	37	operations	operation	NOUN
ajfa-10795	15	38	evaluation	evaluation	NOUN
ajfa-10795	15	39	process	process	NOUN
ajfa-10795	15	40	is	be	AUX
ajfa-10795	15	41	not	not	PART
ajfa-10795	15	42	misstated	misstate	VERB
ajfa-10795	15	43	by	by	ADP
ajfa-10795	15	44	means	mean	NOUN
ajfa-10795	15	45	of	of	ADP
ajfa-10795	15	46	uncertain	uncertain	ADJ
ajfa-10795	15	47	and	and	CCONJ
ajfa-10795	15	48	changing	change	VERB
ajfa-10795	15	49	cash	cash	NOUN
ajfa-10795	15	50	flows	flow	NOUN
ajfa-10795	15	51	.	.	PUNCT
ajfa-10795	16	1	this	this	PRON
ajfa-10795	16	2	is	be	AUX
ajfa-10795	16	3	why	why	SCONJ
ajfa-10795	16	4	financial	financial	ADJ
ajfa-10795	16	5	transactions	transaction	NOUN
ajfa-10795	16	6	are	be	AUX
ajfa-10795	16	7	recorded	record	VERB
ajfa-10795	16	8	based	base	VERB
ajfa-10795	16	9	on	on	ADP
ajfa-10795	16	10	historical	historical	ADJ
ajfa-10795	16	11	cost	cost	NOUN
ajfa-10795	16	12	.	.	PUNCT
ajfa-10795	17	1	furthermore	furthermore	ADV
ajfa-10795	17	2	,	,	PUNCT
ajfa-10795	17	3	using	use	VERB
ajfa-10795	17	4	allocation	allocation	NOUN
ajfa-10795	17	5	,	,	PUNCT
ajfa-10795	17	6	amortization	amortization	NOUN
ajfa-10795	17	7	,	,	PUNCT
ajfa-10795	17	8	depreciation	depreciation	NOUN
ajfa-10795	17	9	,	,	PUNCT
ajfa-10795	17	10	and	and	CCONJ
ajfa-10795	17	11	other	other	ADJ
ajfa-10795	17	12	existing	exist	VERB
ajfa-10795	17	13	processes	process	NOUN
ajfa-10795	17	14	in	in	ADP
ajfa-10795	17	15	accruals	accrual	NOUN
ajfa-10795	17	16	basis	basis	NOUN
ajfa-10795	17	17	allows	allow	VERB
ajfa-10795	17	18	companies	company	NOUN
ajfa-10795	17	19	to	to	PART
ajfa-10795	17	20	allocate	allocate	VERB
ajfa-10795	17	21	assets	asset	NOUN
ajfa-10795	17	22	cost	cost	VERB
ajfa-10795	17	23	during	during	ADP
ajfa-10795	17	24	their	their	PRON
ajfa-10795	17	25	useful	useful	ADJ
ajfa-10795	17	26	life	life	NOUN
ajfa-10795	17	27	or	or	CCONJ
ajfa-10795	17	28	during	during	ADP
ajfa-10795	17	29	time	time	NOUN
ajfa-10795	17	30	in	in	ADP
ajfa-10795	17	31	which	which	PRON
ajfa-10795	17	32	interest	interest	NOUN
ajfa-10795	17	33	result	result	VERB
ajfa-10795	17	34	from	from	ADP
ajfa-10795	17	35	those	those	DET
ajfa-10795	17	36	assets	asset	NOUN
ajfa-10795	17	37	are	be	AUX
ajfa-10795	17	38	acquired	acquire	VERB
ajfa-10795	17	39	.	.	PUNCT
ajfa-10795	18	1	otherwise	otherwise	ADV
ajfa-10795	18	2	,	,	PUNCT
ajfa-10795	18	3	if	if	SCONJ
ajfa-10795	18	4	assets	asset	NOUN
ajfa-10795	18	5	cost	cost	NOUN
ajfa-10795	18	6	is	be	AUX
ajfa-10795	18	7	regarded	regard	VERB
ajfa-10795	18	8	as	as	ADP
ajfa-10795	18	9	expense	expense	NOUN
ajfa-10795	18	10	in	in	ADP
ajfa-10795	18	11	acquisition	acquisition	NOUN
ajfa-10795	18	12	year	year	NOUN
ajfa-10795	18	13	,	,	PUNCT
ajfa-10795	18	14	income	income	NOUN
ajfa-10795	18	15	statement	statement	NOUN
ajfa-10795	18	16	report	report	VERB
ajfa-10795	18	17	very	very	ADV
ajfa-10795	18	18	small	small	ADJ
ajfa-10795	18	19	earnings	earning	NOUN
ajfa-10795	18	20	or	or	CCONJ
ajfa-10795	18	21	even	even	ADV
ajfa-10795	18	22	result	result	VERB
ajfa-10795	18	23	in	in	ADP
ajfa-10795	18	24	loss	loss	NOUN
ajfa-10795	18	25	for	for	ADP
ajfa-10795	18	26	that	that	DET
ajfa-10795	18	27	given	give	VERB
ajfa-10795	18	28	year	year	NOUN
ajfa-10795	18	29	and	and	CCONJ
ajfa-10795	18	30	for	for	ADP
ajfa-10795	18	31	the	the	DET
ajfa-10795	18	32	rest	rest	NOUN
ajfa-10795	18	33	of	of	ADP
ajfa-10795	18	34	the	the	DET
ajfa-10795	18	35	life	life	NOUN
ajfa-10795	18	36	years	year	NOUN
ajfa-10795	18	37	of	of	ADP
ajfa-10795	18	38	those	those	DET
ajfa-10795	18	39	assets	asset	NOUN
ajfa-10795	18	40	are	be	AUX
ajfa-10795	18	41	not	not	PART
ajfa-10795	18	42	recognized	recognize	VERB
ajfa-10795	18	43	any	any	DET
ajfa-10795	18	44	expenses	expense	NOUN
ajfa-10795	18	45	in	in	ADP
ajfa-10795	18	46	spite	spite	NOUN
ajfa-10795	18	47	of	of	ADP
ajfa-10795	18	48	the	the	DET
ajfa-10795	18	49	fact	fact	NOUN
ajfa-10795	18	50	that	that	SCONJ
ajfa-10795	18	51	those	those	DET
ajfa-10795	18	52	assets	asset	NOUN
ajfa-10795	18	53	are	be	AUX
ajfa-10795	18	54	being	be	AUX
ajfa-10795	18	55	used	use	VERB
ajfa-10795	18	56	to	to	PART
ajfa-10795	18	57	gain	gain	VERB
ajfa-10795	18	58	earnings	earning	NOUN
ajfa-10795	18	59	which	which	PRON
ajfa-10795	18	60	this	this	PRON
ajfa-10795	18	61	does	do	AUX
ajfa-10795	18	62	not	not	PART
ajfa-10795	18	63	seem	seem	VERB
ajfa-10795	18	64	rational	rational	ADJ
ajfa-10795	18	65	and	and	CCONJ
ajfa-10795	18	66	logical	logical	ADJ
ajfa-10795	18	67	.	.	PUNCT
ajfa-10795	19	1	obviously	obviously	ADV
ajfa-10795	19	2	,	,	PUNCT
ajfa-10795	19	3	there	there	PRON
ajfa-10795	19	4	are	be	VERB
ajfa-10795	19	5	some	some	DET
ajfa-10795	19	6	arguments	argument	NOUN
ajfa-10795	19	7	regarding	regard	VERB
ajfa-10795	19	8	data	datum	NOUN
ajfa-10795	19	9	quality	quality	NOUN
ajfa-10795	19	10	which	which	PRON
ajfa-10795	19	11	is	be	AUX
ajfa-10795	19	12	based	base	VERB
ajfa-10795	19	13	on	on	ADP
ajfa-10795	19	14	accruals	accrual	NOUN
ajfa-10795	19	15	accounting	account	VERB
ajfa-10795	19	16	and	and	CCONJ
ajfa-10795	19	17	specifically	specifically	ADV
ajfa-10795	19	18	earnings	earning	NOUN
ajfa-10795	19	19	as	as	ADP
ajfa-10795	19	20	a	a	DET
ajfa-10795	19	21	measure	measure	NOUN
ajfa-10795	19	22	of	of	ADP
ajfa-10795	19	23	firm	firm	ADJ
ajfa-10795	19	24	performance	performance	NOUN
ajfa-10795	19	25	.	.	PUNCT
ajfa-10795	20	1	this	this	DET
ajfa-10795	20	2	information	information	NOUN
ajfa-10795	20	3	provides	provide	VERB
ajfa-10795	20	4	situations	situation	NOUN
ajfa-10795	20	5	involving	involve	VERB
ajfa-10795	20	6	manipulations	manipulation	NOUN
ajfa-10795	20	7	using	use	VERB
ajfa-10795	20	8	different	different	ADJ
ajfa-10795	20	9	accounting	accounting	NOUN
ajfa-10795	20	10	choices	choice	NOUN
ajfa-10795	20	11	and	and	CCONJ
ajfa-10795	20	12	mental	mental	ADJ
ajfa-10795	20	13	factor	factor	NOUN
ajfa-10795	20	14	and	and	CCONJ
ajfa-10795	20	15	various	various	ADJ
ajfa-10795	20	16	estimates	estimate	NOUN
ajfa-10795	20	17	.	.	PUNCT
ajfa-10795	21	1	therefore	therefore	ADV
ajfa-10795	21	2	,	,	PUNCT
ajfa-10795	21	3	accounting	account	VERB
ajfa-10795	21	4	information	information	NOUN
ajfa-10795	21	5	from	from	ADP
ajfa-10795	21	6	accruals	accrual	NOUN
ajfa-10795	21	7	basis	basis	NOUN
ajfa-10795	21	8	may	may	AUX
ajfa-10795	21	9	be	be	AUX
ajfa-10795	21	10	misstatement	misstatement	ADJ
ajfa-10795	21	11	and	and	CCONJ
ajfa-10795	21	12	calculated	calculated	ADJ
ajfa-10795	21	13	earnings	earning	NOUN
ajfa-10795	21	14	also	also	ADV
ajfa-10795	21	15	are	be	AUX
ajfa-10795	21	16	changed	change	VERB
ajfa-10795	21	17	to	to	ADP
ajfa-10795	21	18	an	an	DET
ajfa-10795	21	19	unreliable	unreliable	ADJ
ajfa-10795	21	20	proxy	proxy	NOUN
ajfa-10795	21	21	of	of	ADP
ajfa-10795	21	22	firm	firm	ADJ
ajfa-10795	21	23	performance(bernard	performance(bernard	PROPN
ajfa-10795	21	24	and	and	CCONJ
ajfa-10795	21	25	stober	stober	PROPN
ajfa-10795	21	26	,	,	PUNCT
ajfa-10795	21	27	1989	1989	NUM
ajfa-10795	21	28	;	;	PUNCT
ajfa-10795	21	29	dechow	dechow	ADJ
ajfa-10795	21	30	,	,	PUNCT
ajfa-10795	21	31	1994	1994	NUM
ajfa-10795	21	32	)	)	PUNCT
ajfa-10795	21	33	.	.	PUNCT
ajfa-10795	22	1	accordingly	accordingly	ADV
ajfa-10795	22	2	,	,	PUNCT
ajfa-10795	22	3	based	base	VERB
ajfa-10795	22	4	-	-	PUNCT
ajfa-10795	22	5	accruals	accrual	NOUN
ajfa-10795	22	6	earnings	earning	NOUN
ajfa-10795	22	7	may	may	AUX
ajfa-10795	22	8	not	not	PART
ajfa-10795	22	9	be	be	AUX
ajfa-10795	22	10	useful	useful	ADJ
ajfa-10795	22	11	significantly	significantly	ADV
ajfa-10795	22	12	in	in	ADP
ajfa-10795	22	13	predicting	predict	VERB
ajfa-10795	22	14	future	future	ADJ
ajfa-10795	22	15	cash	cash	NOUN
ajfa-10795	22	16	flows	flow	NOUN
ajfa-10795	22	17	notwithstanding	notwithstanding	ADP
ajfa-10795	22	18	these	these	DET
ajfa-10795	22	19	issues	issue	NOUN
ajfa-10795	22	20	and	and	CCONJ
ajfa-10795	22	21	problems	problem	NOUN
ajfa-10795	22	22	and	and	CCONJ
ajfa-10795	22	23	thus	thus	ADV
ajfa-10795	22	24	accounting	account	VERB
ajfa-10795	22	25	information	information	NOUN
ajfa-10795	22	26	users	user	NOUN
ajfa-10795	22	27	apply	apply	VERB
ajfa-10795	22	28	cash	cash	NOUN
ajfa-10795	22	29	flows	flow	NOUN
ajfa-10795	22	30	rather	rather	ADV
ajfa-10795	22	31	than	than	ADP
ajfa-10795	22	32	earnings	earning	NOUN
ajfa-10795	22	33	in	in	ADP
ajfa-10795	22	34	order	order	NOUN
ajfa-10795	22	35	to	to	PART
ajfa-10795	22	36	forecast	forecast	VERB
ajfa-10795	22	37	asian	asian	ADJ
ajfa-10795	22	38	journal	journal	PROPN
ajfa-10795	22	39	of	of	ADP
ajfa-10795	22	40	finance	finance	PROPN
ajfa-10795	22	41	&	&	CCONJ
ajfa-10795	22	42	accounting	accounting	PROPN
ajfa-10795	22	43	issn	issn	PROPN
ajfa-10795	22	44	1946	1946	NUM
ajfa-10795	22	45	-	-	PUNCT
ajfa-10795	22	46	052x	052x	PROPN
ajfa-10795	22	47	2017	2017	NUM
ajfa-10795	22	48	,	,	PUNCT
ajfa-10795	22	49	vol	vol	NOUN
ajfa-10795	22	50	.	.	NOUN
ajfa-10795	22	51	9	9	NUM
ajfa-10795	22	52	,	,	PUNCT
ajfa-10795	22	53	no	no	INTJ
ajfa-10795	22	54	.	.	NOUN
ajfa-10795	22	55	1	1	NUM
ajfa-10795	22	56	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	22	57	92	92	NUM
ajfa-10795	22	58	future	future	ADJ
ajfa-10795	22	59	cash	cash	NOUN
ajfa-10795	22	60	flows(bierman	flows(bierman	NOUN
ajfa-10795	22	61	,	,	PUNCT
ajfa-10795	22	62	1988	1988	NUM
ajfa-10795	22	63	;	;	PUNCT
ajfa-10795	22	64	sharma	sharma	PROPN
ajfa-10795	22	65	,	,	PUNCT
ajfa-10795	22	66	2001	2001	NUM
ajfa-10795	22	67	)	)	PUNCT
ajfa-10795	22	68	.	.	PUNCT
ajfa-10795	23	1	after	after	ADP
ajfa-10795	23	2	1980	1980	NUM
ajfa-10795	23	3	,	,	PUNCT
ajfa-10795	23	4	u.s	u.s	PROPN
ajfa-10795	23	5	.	.	PROPN
ajfa-10795	23	6	and	and	CCONJ
ajfa-10795	23	7	uk	uk	PROPN
ajfa-10795	23	8	researchers	researcher	NOUN
ajfa-10795	23	9	and	and	CCONJ
ajfa-10795	23	10	academician	academician	NOUN
ajfa-10795	23	11	support	support	VERB
ajfa-10795	23	12	the	the	DET
ajfa-10795	23	13	cash	cash	NOUN
ajfa-10795	23	14	accounting	accounting	NOUN
ajfa-10795	23	15	concepts	concept	NOUN
ajfa-10795	23	16	in	in	ADP
ajfa-10795	23	17	order	order	NOUN
ajfa-10795	23	18	to	to	PART
ajfa-10795	23	19	change	change	VERB
ajfa-10795	23	20	and	and	CCONJ
ajfa-10795	23	21	adjust	adjust	VERB
ajfa-10795	23	22	financial	financial	ADJ
ajfa-10795	23	23	reporting	reporting	NOUN
ajfa-10795	23	24	systems	system	NOUN
ajfa-10795	23	25	.	.	PUNCT
ajfa-10795	24	1	cash	cash	NOUN
ajfa-10795	24	2	accounting	accounting	NOUN
ajfa-10795	24	3	can	can	AUX
ajfa-10795	24	4	avoid	avoid	VERB
ajfa-10795	24	5	existing	exist	VERB
ajfa-10795	24	6	uncertain	uncertain	ADJ
ajfa-10795	24	7	and	and	CCONJ
ajfa-10795	24	8	unclear	unclear	ADJ
ajfa-10795	24	9	classifications	classification	NOUN
ajfa-10795	24	10	and	and	CCONJ
ajfa-10795	24	11	provide	provide	VERB
ajfa-10795	24	12	financial	financial	ADJ
ajfa-10795	24	13	reports	report	NOUN
ajfa-10795	24	14	users	user	NOUN
ajfa-10795	24	15	with	with	ADP
ajfa-10795	24	16	the	the	DET
ajfa-10795	24	17	more	more	ADV
ajfa-10795	24	18	objective	objective	ADJ
ajfa-10795	24	19	financial	financial	ADJ
ajfa-10795	24	20	information	information	NOUN
ajfa-10795	24	21	and	and	CCONJ
ajfa-10795	24	22	fundamental	fundamental	ADJ
ajfa-10795	24	23	and	and	CCONJ
ajfa-10795	24	24	key	key	ADJ
ajfa-10795	24	25	data	datum	NOUN
ajfa-10795	24	26	as	as	ADP
ajfa-10795	24	27	well(lee	well(lee	PROPN
ajfa-10795	24	28	,	,	PUNCT
ajfa-10795	24	29	1993	1993	NUM
ajfa-10795	24	30	)	)	PUNCT
ajfa-10795	24	31	.	.	PUNCT
ajfa-10795	25	1	this	this	PRON
ajfa-10795	25	2	is	be	AUX
ajfa-10795	25	3	due	due	ADJ
ajfa-10795	25	4	to	to	ADP
ajfa-10795	25	5	the	the	DET
ajfa-10795	25	6	fact	fact	NOUN
ajfa-10795	25	7	that	that	SCONJ
ajfa-10795	25	8	cash	cash	NOUN
ajfa-10795	25	9	accounting	accounting	NOUN
ajfa-10795	25	10	does	do	AUX
ajfa-10795	25	11	not	not	PART
ajfa-10795	25	12	contain	contain	VERB
ajfa-10795	25	13	concepts	concept	NOUN
ajfa-10795	25	14	such	such	ADJ
ajfa-10795	25	15	as	as	ADP
ajfa-10795	25	16	allocation	allocation	NOUN
ajfa-10795	25	17	and	and	CCONJ
ajfa-10795	25	18	matching	matching	NOUN
ajfa-10795	25	19	.	.	PUNCT
ajfa-10795	26	1	in	in	ADP
ajfa-10795	26	2	cash	cash	NOUN
ajfa-10795	26	3	basis	basis	NOUN
ajfa-10795	26	4	,	,	PUNCT
ajfa-10795	26	5	transactions	transaction	NOUN
ajfa-10795	26	6	are	be	AUX
ajfa-10795	26	7	recorded	record	VERB
ajfa-10795	26	8	when	when	SCONJ
ajfa-10795	26	9	either	either	CCONJ
ajfa-10795	26	10	is	be	AUX
ajfa-10795	26	11	paid	pay	VERB
ajfa-10795	26	12	or	or	CCONJ
ajfa-10795	26	13	received	receive	VERB
ajfa-10795	26	14	cash	cash	NOUN
ajfa-10795	26	15	related	relate	VERB
ajfa-10795	26	16	to	to	ADP
ajfa-10795	26	17	.	.	PUNCT
ajfa-10795	27	1	it	it	PRON
ajfa-10795	27	2	is	be	AUX
ajfa-10795	27	3	expected	expect	VERB
ajfa-10795	27	4	to	to	PART
ajfa-10795	27	5	be	be	AUX
ajfa-10795	27	6	less	less	ADV
ajfa-10795	27	7	manipulated	manipulate	VERB
ajfa-10795	27	8	cash	cash	NOUN
ajfa-10795	27	9	basis	basis	NOUN
ajfa-10795	27	10	relative	relative	ADJ
ajfa-10795	27	11	to	to	ADP
ajfa-10795	27	12	accruals	accrual	NOUN
ajfa-10795	27	13	basis(ali	basis(ali	NOUN
ajfa-10795	27	14	,	,	PUNCT
ajfa-10795	27	15	1994	1994	NUM
ajfa-10795	27	16	;	;	PUNCT
ajfa-10795	27	17	sharma	sharma	PROPN
ajfa-10795	27	18	,	,	PUNCT
ajfa-10795	27	19	2001).despite	2001).despite	NUM
ajfa-10795	27	20	of	of	ADP
ajfa-10795	27	21	the	the	DET
ajfa-10795	27	22	advantages	advantage	NOUN
ajfa-10795	27	23	of	of	ADP
ajfa-10795	27	24	cash	cash	NOUN
ajfa-10795	27	25	basis	basis	NOUN
ajfa-10795	27	26	which	which	PRON
ajfa-10795	27	27	supporters	supporter	NOUN
ajfa-10795	27	28	have	have	AUX
ajfa-10795	27	29	put	put	VERB
ajfa-10795	27	30	forward	forward	ADV
ajfa-10795	27	31	in	in	ADP
ajfa-10795	27	32	the	the	DET
ajfa-10795	27	33	defense	defense	NOUN
ajfa-10795	27	34	of	of	ADP
ajfa-10795	27	35	this	this	DET
ajfa-10795	27	36	method	method	NOUN
ajfa-10795	27	37	,	,	PUNCT
ajfa-10795	27	38	it	it	PRON
ajfa-10795	27	39	has	have	AUX
ajfa-10795	27	40	been	be	AUX
ajfa-10795	27	41	criticized	criticize	VERB
ajfa-10795	27	42	.	.	PUNCT
ajfa-10795	28	1	egginton	egginton	PROPN
ajfa-10795	28	2	(	(	PUNCT
ajfa-10795	28	3	1984)and	1984)and	NUM
ajfa-10795	28	4	rutherford	rutherford	PROPN
ajfa-10795	28	5	(	(	PUNCT
ajfa-10795	28	6	1982)assert	1982)assert	NUM
ajfa-10795	28	7	that	that	SCONJ
ajfa-10795	28	8	cash	cash	NOUN
ajfa-10795	28	9	basis	basis	NOUN
ajfa-10795	28	10	is	be	AUX
ajfa-10795	28	11	not	not	PART
ajfa-10795	28	12	well	well	ADV
ajfa-10795	28	13	protected	protect	VERB
ajfa-10795	28	14	from	from	ADP
ajfa-10795	28	15	manipulation	manipulation	NOUN
ajfa-10795	28	16	and	and	CCONJ
ajfa-10795	28	17	discretionary	discretionary	ADJ
ajfa-10795	28	18	classifications	classification	NOUN
ajfa-10795	28	19	.	.	PUNCT
ajfa-10795	29	1	lee	lee	PROPN
ajfa-10795	29	2	(	(	PUNCT
ajfa-10795	29	3	1993)agrees	1993)agree	NOUN
ajfa-10795	29	4	with	with	ADP
ajfa-10795	29	5	this	this	DET
ajfa-10795	29	6	problem	problem	NOUN
ajfa-10795	29	7	and	and	CCONJ
ajfa-10795	29	8	states	state	VERB
ajfa-10795	29	9	that	that	SCONJ
ajfa-10795	29	10	cash	cash	NOUN
ajfa-10795	29	11	reporting	reporting	NOUN
ajfa-10795	29	12	system	system	NOUN
ajfa-10795	29	13	similar	similar	ADJ
ajfa-10795	29	14	to	to	ADP
ajfa-10795	29	15	other	other	ADJ
ajfa-10795	29	16	reporting	reporting	NOUN
ajfa-10795	29	17	systems	system	NOUN
ajfa-10795	29	18	has	have	VERB
ajfa-10795	29	19	problems	problem	NOUN
ajfa-10795	29	20	and	and	CCONJ
ajfa-10795	29	21	states	state	VERB
ajfa-10795	29	22	that	that	SCONJ
ajfa-10795	29	23	individual	individual	ADJ
ajfa-10795	29	24	judgments	judgment	NOUN
ajfa-10795	29	25	play	play	VERB
ajfa-10795	29	26	an	an	DET
ajfa-10795	29	27	important	important	ADJ
ajfa-10795	29	28	role	role	NOUN
ajfa-10795	29	29	in	in	ADP
ajfa-10795	29	30	reporting	report	VERB
ajfa-10795	29	31	cash	cash	NOUN
ajfa-10795	29	32	events	event	NOUN
ajfa-10795	29	33	.	.	PUNCT
ajfa-10795	30	1	for	for	ADP
ajfa-10795	30	2	instance	instance	NOUN
ajfa-10795	30	3	,	,	PUNCT
ajfa-10795	30	4	an	an	DET
ajfa-10795	30	5	individual	individual	ADJ
ajfa-10795	30	6	judgment	judgment	NOUN
ajfa-10795	30	7	is	be	AUX
ajfa-10795	30	8	necessitated	necessitate	VERB
ajfa-10795	30	9	when	when	SCONJ
ajfa-10795	30	10	segments	segment	NOUN
ajfa-10795	30	11	reporting	report	VERB
ajfa-10795	30	12	are	be	AUX
ajfa-10795	30	13	prepared	prepare	VERB
ajfa-10795	30	14	.	.	PUNCT
ajfa-10795	31	1	classification	classification	NOUN
ajfa-10795	31	2	of	of	ADP
ajfa-10795	31	3	some	some	PRON
ajfa-10795	31	4	of	of	ADP
ajfa-10795	31	5	the	the	DET
ajfa-10795	31	6	cases	case	NOUN
ajfa-10795	31	7	such	such	ADJ
ajfa-10795	31	8	as	as	ADP
ajfa-10795	31	9	operational	operational	ADJ
ajfa-10795	31	10	cash	cash	NOUN
ajfa-10795	31	11	flows	flow	NOUN
ajfa-10795	31	12	or	or	CCONJ
ajfa-10795	31	13	other	other	ADJ
ajfa-10795	31	14	cases	case	NOUN
ajfa-10795	31	15	related	relate	VERB
ajfa-10795	31	16	to	to	ADP
ajfa-10795	31	17	cash	cash	NOUN
ajfa-10795	31	18	also	also	ADV
ajfa-10795	31	19	requires	require	VERB
ajfa-10795	31	20	individual	individual	ADJ
ajfa-10795	31	21	judgments	judgment	NOUN
ajfa-10795	31	22	.	.	PUNCT
ajfa-10795	32	1	the	the	DET
ajfa-10795	32	2	succeeding	succeed	VERB
ajfa-10795	32	3	problem	problem	NOUN
ajfa-10795	32	4	is	be	AUX
ajfa-10795	32	5	related	relate	VERB
ajfa-10795	32	6	to	to	ADP
ajfa-10795	32	7	the	the	DET
ajfa-10795	32	8	disclosure	disclosure	NOUN
ajfa-10795	32	9	of	of	ADP
ajfa-10795	32	10	cash	cash	NOUN
ajfa-10795	32	11	flows	flow	NOUN
ajfa-10795	32	12	.	.	PUNCT
ajfa-10795	33	1	in	in	ADP
ajfa-10795	33	2	other	other	ADJ
ajfa-10795	33	3	words	word	NOUN
ajfa-10795	33	4	,	,	PUNCT
ajfa-10795	33	5	cash	cash	NOUN
ajfa-10795	33	6	flow	flow	NOUN
ajfa-10795	33	7	statement	statement	NOUN
ajfa-10795	33	8	is	be	AUX
ajfa-10795	33	9	consisted	consist	VERB
ajfa-10795	33	10	of	of	ADP
ajfa-10795	33	11	expressionssuch	expressionssuch	NOUN
ajfa-10795	33	12	as	as	ADP
ajfa-10795	33	13	cash	cash	NOUN
ajfa-10795	33	14	flow	flow	NOUN
ajfa-10795	33	15	from	from	ADP
ajfa-10795	33	16	operations	operation	NOUN
ajfa-10795	33	17	,	,	PUNCT
ajfa-10795	33	18	expenditure	expenditure	NOUN
ajfa-10795	33	19	,	,	PUNCT
ajfa-10795	33	20	and	and	CCONJ
ajfa-10795	33	21	cash	cash	NOUN
ajfa-10795	33	22	equivalents	equivalent	NOUN
ajfa-10795	33	23	which	which	PRON
ajfa-10795	33	24	may	may	AUX
ajfa-10795	33	25	not	not	PART
ajfa-10795	33	26	be	be	AUX
ajfa-10795	33	27	easily	easily	ADV
ajfa-10795	33	28	understood	understand	VERB
ajfa-10795	33	29	by	by	ADP
ajfa-10795	33	30	users	user	NOUN
ajfa-10795	33	31	.	.	PUNCT
ajfa-10795	34	1	2	2	X
ajfa-10795	34	2	.	.	X
ajfa-10795	34	3	background	background	NOUN
ajfa-10795	34	4	literature	literature	NOUN
ajfa-10795	34	5	and	and	CCONJ
ajfa-10795	34	6	hypotheses	hypothese	VERB
ajfa-10795	34	7	development	development	NOUN
ajfa-10795	34	8	aghaei	aghaei	NOUN
ajfa-10795	34	9	and	and	CCONJ
ajfa-10795	34	10	shakeri	shakeri	ADJ
ajfa-10795	34	11	(	(	PUNCT
ajfa-10795	34	12	2010	2010	NUM
ajfa-10795	34	13	)	)	PUNCT
ajfa-10795	34	14	examine	examine	VERB
ajfa-10795	34	15	the	the	DET
ajfa-10795	34	16	ability	ability	NOUN
ajfa-10795	34	17	of	of	ADP
ajfa-10795	34	18	cash	cash	NOUN
ajfa-10795	34	19	flow	flow	NOUN
ajfa-10795	34	20	and	and	CCONJ
ajfa-10795	34	21	accruals	accrual	NOUN
ajfa-10795	34	22	components	component	NOUN
ajfa-10795	34	23	of	of	ADP
ajfa-10795	34	24	earnings	earning	NOUN
ajfa-10795	34	25	in	in	ADP
ajfa-10795	34	26	predicting	predict	VERB
ajfa-10795	34	27	firm	firm	NOUN
ajfa-10795	34	28	's	's	PART
ajfa-10795	34	29	cash	cash	NOUN
ajfa-10795	34	30	flow	flow	NOUN
ajfa-10795	34	31	over	over	ADP
ajfa-10795	34	32	the	the	DET
ajfa-10795	34	33	period	period	NOUN
ajfa-10795	34	34	1382	1382	NUM
ajfa-10795	34	35	-	-	SYM
ajfa-10795	34	36	1386	1386	NUM
ajfa-10795	34	37	.	.	PUNCT
ajfa-10795	35	1	based	base	VERB
ajfa-10795	35	2	on	on	ADP
ajfa-10795	35	3	their	their	PRON
ajfa-10795	35	4	subject	subject	NOUN
ajfa-10795	35	5	conceptual	conceptual	NOUN
ajfa-10795	35	6	,	,	PUNCT
ajfa-10795	35	7	they	they	PRON
ajfa-10795	35	8	developed	develop	VERB
ajfa-10795	35	9	three	three	NUM
ajfa-10795	35	10	regression	regression	NOUN
ajfa-10795	35	11	models	model	NOUN
ajfa-10795	35	12	including	include	VERB
ajfa-10795	35	13	;	;	PUNCT
ajfa-10795	35	14	1	1	X
ajfa-10795	35	15	)	)	PUNCT
ajfa-10795	35	16	earnings	earning	NOUN
ajfa-10795	35	17	,	,	PUNCT
ajfa-10795	35	18	2	2	X
ajfa-10795	35	19	)	)	PUNCT
ajfa-10795	35	20	cash	cash	NOUN
ajfa-10795	35	21	flow	flow	NOUN
ajfa-10795	35	22	,	,	PUNCT
ajfa-10795	35	23	and	and	CCONJ
ajfa-10795	35	24	3	3	X
ajfa-10795	35	25	)	)	PUNCT
ajfa-10795	35	26	cash	cash	NOUN
ajfa-10795	35	27	flow	flow	NOUN
ajfa-10795	35	28	and	and	CCONJ
ajfa-10795	35	29	accruals	accrual	NOUN
ajfa-10795	35	30	components	component	NOUN
ajfa-10795	35	31	.	.	PUNCT
ajfa-10795	36	1	they	they	PRON
ajfa-10795	36	2	indicate	indicate	VERB
ajfa-10795	36	3	that	that	SCONJ
ajfa-10795	36	4	earnings	earning	NOUN
ajfa-10795	36	5	,	,	PUNCT
ajfa-10795	36	6	cash	cash	NOUN
ajfa-10795	36	7	flow	flow	NOUN
ajfa-10795	36	8	,	,	PUNCT
ajfa-10795	36	9	and	and	CCONJ
ajfa-10795	36	10	cash	cash	NOUN
ajfa-10795	36	11	flow	flow	NOUN
ajfa-10795	36	12	and	and	CCONJ
ajfa-10795	36	13	accruals	accrual	NOUN
ajfa-10795	36	14	components	component	NOUN
ajfa-10795	36	15	have	have	VERB
ajfa-10795	36	16	ability	ability	NOUN
ajfa-10795	36	17	to	to	PART
ajfa-10795	36	18	predict	predict	VERB
ajfa-10795	36	19	future	future	ADJ
ajfa-10795	36	20	cash	cash	NOUN
ajfa-10795	36	21	flow	flow	NOUN
ajfa-10795	36	22	.	.	PUNCT
ajfa-10795	37	1	further	far	ADV
ajfa-10795	37	2	,	,	PUNCT
ajfa-10795	37	3	they	they	PRON
ajfa-10795	37	4	also	also	ADV
ajfa-10795	37	5	demonstrate	demonstrate	VERB
ajfa-10795	37	6	that	that	SCONJ
ajfa-10795	37	7	cash	cash	NOUN
ajfa-10795	37	8	flow	flow	NOUN
ajfa-10795	37	9	model	model	NOUN
ajfa-10795	37	10	and	and	CCONJ
ajfa-10795	37	11	the	the	DET
ajfa-10795	37	12	model	model	NOUN
ajfa-10795	37	13	of	of	ADP
ajfa-10795	37	14	cash	cash	NOUN
ajfa-10795	37	15	flow	flow	NOUN
ajfa-10795	37	16	and	and	CCONJ
ajfa-10795	37	17	accruals	accrual	NOUN
ajfa-10795	37	18	components	component	NOUN
ajfa-10795	37	19	have	have	VERB
ajfa-10795	37	20	better	well	ADJ
ajfa-10795	37	21	ability	ability	NOUN
ajfa-10795	37	22	to	to	PART
ajfa-10795	37	23	predict	predict	VERB
ajfa-10795	37	24	relative	relative	ADJ
ajfa-10795	37	25	to	to	ADP
ajfa-10795	37	26	earnings	earning	NOUN
ajfa-10795	37	27	model	model	NOUN
ajfa-10795	37	28	.	.	PUNCT
ajfa-10795	38	1	in	in	ADP
ajfa-10795	38	2	another	another	DET
ajfa-10795	38	3	study	study	NOUN
ajfa-10795	38	4	carried	carry	VERB
ajfa-10795	38	5	out	out	ADP
ajfa-10795	38	6	by	by	ADP
ajfa-10795	38	7	arab	arab	ADJ
ajfa-10795	38	8	mazar	mazar	PROPN
ajfa-10795	38	9	yazdi	yazdi	PROPN
ajfa-10795	38	10	and	and	CCONJ
ajfa-10795	38	11	safar	safar	PROPN
ajfa-10795	38	12	zadeh	zadeh	PROPN
ajfa-10795	38	13	(	(	PUNCT
ajfa-10795	38	14	2007	2007	NUM
ajfa-10795	38	15	)	)	PUNCT
ajfa-10795	38	16	,	,	PUNCT
ajfa-10795	38	17	the	the	DET
ajfa-10795	38	18	earnings	earning	NOUN
ajfa-10795	38	19	components	component	NOUN
ajfa-10795	38	20	in	in	ADP
ajfa-10795	38	21	predicting	predict	VERB
ajfa-10795	38	22	future	future	ADJ
ajfa-10795	38	23	operational	operational	ADJ
ajfa-10795	38	24	cash	cash	NOUN
ajfa-10795	38	25	flows	flow	NOUN
ajfa-10795	38	26	is	be	AUX
ajfa-10795	38	27	investigated	investigate	VERB
ajfa-10795	38	28	using	use	VERB
ajfa-10795	38	29	a	a	DET
ajfa-10795	38	30	sample	sample	NOUN
ajfa-10795	38	31	of	of	ADP
ajfa-10795	38	32	44	44	NUM
ajfa-10795	38	33	companies	company	NOUN
ajfa-10795	38	34	listed	list	VERB
ajfa-10795	38	35	on	on	ADP
ajfa-10795	38	36	tehran	tehran	PROPN
ajfa-10795	38	37	stock	stock	PROPN
ajfa-10795	38	38	exchange	exchange	PROPN
ajfa-10795	38	39	(	(	PUNCT
ajfa-10795	38	40	tse	tse	PROPN
ajfa-10795	38	41	)	)	PUNCT
ajfa-10795	38	42	over	over	ADP
ajfa-10795	38	43	the	the	DET
ajfa-10795	38	44	period	period	NOUN
ajfa-10795	38	45	1360	1360	NUM
ajfa-10795	38	46	-	-	SYM
ajfa-10795	38	47	1384	1384	NUM
ajfa-10795	38	48	.	.	PUNCT
ajfa-10795	39	1	they	they	PRON
ajfa-10795	39	2	separate	separate	VERB
ajfa-10795	39	3	earnings	earning	NOUN
ajfa-10795	39	4	into	into	ADP
ajfa-10795	39	5	cash	cash	NOUN
ajfa-10795	39	6	component	component	NOUN
ajfa-10795	39	7	and	and	CCONJ
ajfa-10795	39	8	accruals	accrual	NOUN
ajfa-10795	39	9	component	component	NOUN
ajfa-10795	39	10	and	and	CCONJ
ajfa-10795	39	11	they	they	PRON
ajfa-10795	39	12	provide	provide	VERB
ajfa-10795	39	13	evidence	evidence	NOUN
ajfa-10795	39	14	indicating	indicate	VERB
ajfa-10795	39	15	earnings	earning	NOUN
ajfa-10795	39	16	components	component	NOUN
ajfa-10795	39	17	reflects	reflect	VERB
ajfa-10795	39	18	different	different	ADJ
ajfa-10795	39	19	information	information	NOUN
ajfa-10795	39	20	concerning	concern	VERB
ajfa-10795	39	21	future	future	ADJ
ajfa-10795	39	22	cash	cash	NOUN
ajfa-10795	39	23	flow	flow	NOUN
ajfa-10795	39	24	.	.	PUNCT
ajfa-10795	40	1	in	in	ADP
ajfa-10795	40	2	addition	addition	NOUN
ajfa-10795	40	3	,	,	PUNCT
ajfa-10795	40	4	they	they	PRON
ajfa-10795	40	5	separate	separate	VERB
ajfa-10795	40	6	accrual	accrual	ADJ
ajfa-10795	40	7	components	component	NOUN
ajfa-10795	40	8	into	into	ADP
ajfa-10795	40	9	five	five	NUM
ajfa-10795	40	10	components	component	NOUN
ajfa-10795	40	11	and	and	CCONJ
ajfa-10795	40	12	they	they	PRON
ajfa-10795	40	13	find	find	VERB
ajfa-10795	40	14	that	that	SCONJ
ajfa-10795	40	15	model	model	NOUN
ajfa-10795	40	16	explanatory	explanatory	ADJ
ajfa-10795	40	17	power	power	NOUN
ajfa-10795	40	18	is	be	AUX
ajfa-10795	40	19	improved	improve	VERB
ajfa-10795	40	20	by	by	ADP
ajfa-10795	40	21	separating	separate	VERB
ajfa-10795	40	22	accrual	accrual	ADJ
ajfa-10795	40	23	components	component	NOUN
ajfa-10795	40	24	into	into	ADP
ajfa-10795	40	25	more	more	ADJ
ajfa-10795	40	26	components	component	NOUN
ajfa-10795	40	27	.	.	PUNCT
ajfa-10795	41	1	using	use	VERB
ajfa-10795	41	2	a	a	DET
ajfa-10795	41	3	sample	sample	NOUN
ajfa-10795	41	4	of	of	ADP
ajfa-10795	41	5	55	55	NUM
ajfa-10795	41	6	listed	list	VERB
ajfa-10795	41	7	firms	firm	NOUN
ajfa-10795	41	8	in	in	ADP
ajfa-10795	41	9	tehran	tehran	PROPN
ajfa-10795	41	10	stock	stock	PROPN
ajfa-10795	41	11	exchange	exchange	PROPN
ajfa-10795	41	12	(	(	PUNCT
ajfa-10795	41	13	tse	tse	PROPN
ajfa-10795	41	14	)	)	PUNCT
ajfa-10795	41	15	during	during	ADP
ajfa-10795	41	16	period	period	NOUN
ajfa-10795	41	17	1374	1374	NUM
ajfa-10795	41	18	-	-	SYM
ajfa-10795	41	19	1381	1381	NUM
ajfa-10795	41	20	,	,	PUNCT
ajfa-10795	41	21	gholam	gholam	PROPN
ajfa-10795	41	22	ali	ali	PROPN
ajfa-10795	41	23	pour	pour	PROPN
ajfa-10795	41	24	(	(	PUNCT
ajfa-10795	41	25	2004	2004	NUM
ajfa-10795	41	26	)	)	PUNCT
ajfa-10795	41	27	examines	examine	VERB
ajfa-10795	41	28	the	the	DET
ajfa-10795	41	29	ability	ability	NOUN
ajfa-10795	41	30	of	of	ADP
ajfa-10795	41	31	non	non	ADJ
ajfa-10795	41	32	-	-	ADJ
ajfa-10795	41	33	discretionary	discretionary	ADJ
ajfa-10795	41	34	accruals	accrual	NOUN
ajfa-10795	41	35	in	in	ADP
ajfa-10795	41	36	predicting	predict	VERB
ajfa-10795	41	37	earnings	earning	NOUN
ajfa-10795	41	38	and	and	CCONJ
ajfa-10795	41	39	future	future	ADJ
ajfa-10795	41	40	cash	cash	NOUN
ajfa-10795	41	41	flows	flow	NOUN
ajfa-10795	41	42	.	.	PUNCT
ajfa-10795	42	1	they	they	PRON
ajfa-10795	42	2	find	find	VERB
ajfa-10795	42	3	that	that	SCONJ
ajfa-10795	42	4	discretionary	discretionary	ADJ
ajfa-10795	42	5	accruals	accrual	NOUN
ajfa-10795	42	6	have	have	VERB
ajfa-10795	42	7	the	the	DET
ajfa-10795	42	8	ability	ability	NOUN
ajfa-10795	42	9	of	of	ADP
ajfa-10795	42	10	predicting	predict	VERB
ajfa-10795	42	11	future	future	ADJ
ajfa-10795	42	12	earnings	earning	NOUN
ajfa-10795	42	13	but	but	CCONJ
ajfa-10795	42	14	related	relate	VERB
ajfa-10795	42	15	r	r	NOUN
ajfa-10795	42	16	-	-	PUNCT
ajfa-10795	42	17	squares	square	NOUN
ajfa-10795	42	18	is	be	AUX
ajfa-10795	42	19	low	low	ADJ
ajfa-10795	42	20	whereas	whereas	SCONJ
ajfa-10795	42	21	non	non	ADJ
ajfa-10795	42	22	-	-	ADJ
ajfa-10795	42	23	discretionary	discretionary	ADJ
ajfa-10795	42	24	accruals	accrual	NOUN
ajfa-10795	42	25	do	do	AUX
ajfa-10795	42	26	not	not	PART
ajfa-10795	42	27	have	have	VERB
ajfa-10795	42	28	the	the	DET
ajfa-10795	42	29	ability	ability	NOUN
ajfa-10795	42	30	of	of	ADP
ajfa-10795	42	31	forecasting	forecast	VERB
ajfa-10795	42	32	future	future	ADJ
ajfa-10795	42	33	cash	cash	NOUN
ajfa-10795	42	34	flow	flow	NOUN
ajfa-10795	42	35	.	.	PUNCT
ajfa-10795	43	1	furthermore	furthermore	ADV
ajfa-10795	43	2	,	,	PUNCT
ajfa-10795	43	3	they	they	PRON
ajfa-10795	43	4	indicate	indicate	VERB
ajfa-10795	43	5	that	that	SCONJ
ajfa-10795	43	6	the	the	DET
ajfa-10795	43	7	combination	combination	NOUN
ajfa-10795	43	8	of	of	ADP
ajfa-10795	43	9	non	non	ADJ
ajfa-10795	43	10	-	-	ADJ
ajfa-10795	43	11	discretionary	discretionary	ADJ
ajfa-10795	43	12	accruals	accrual	NOUN
ajfa-10795	43	13	and	and	CCONJ
ajfa-10795	43	14	cash	cash	NOUN
ajfa-10795	43	15	flows	flow	NOUN
ajfa-10795	43	16	in	in	ADP
ajfa-10795	43	17	all	all	DET
ajfa-10795	43	18	years	year	NOUN
ajfa-10795	43	19	investigated	investigate	VERB
ajfa-10795	43	20	have	have	VERB
ajfa-10795	43	21	explanatory	explanatory	ADJ
ajfa-10795	43	22	power	power	NOUN
ajfa-10795	43	23	but	but	CCONJ
ajfa-10795	43	24	r	r	NOUN
ajfa-10795	43	25	-	-	PUNCT
ajfa-10795	43	26	squares	square	NOUN
ajfa-10795	43	27	are	be	AUX
ajfa-10795	43	28	relatively	relatively	ADV
ajfa-10795	43	29	small	small	ADJ
ajfa-10795	43	30	.	.	PUNCT
ajfa-10795	44	1	asian	asian	ADJ
ajfa-10795	44	2	journal	journal	PROPN
ajfa-10795	44	3	of	of	ADP
ajfa-10795	44	4	finance	finance	PROPN
ajfa-10795	44	5	&	&	CCONJ
ajfa-10795	44	6	accounting	accounting	PROPN
ajfa-10795	44	7	issn	issn	PROPN
ajfa-10795	44	8	1946	1946	NUM
ajfa-10795	44	9	-	-	PUNCT
ajfa-10795	44	10	052x	052x	PROPN
ajfa-10795	44	11	2017	2017	NUM
ajfa-10795	44	12	,	,	PUNCT
ajfa-10795	44	13	vol	vol	NOUN
ajfa-10795	44	14	.	.	NOUN
ajfa-10795	45	1	9	9	NUM
ajfa-10795	45	2	,	,	PUNCT
ajfa-10795	45	3	no	no	INTJ
ajfa-10795	45	4	.	.	NOUN
ajfa-10795	45	5	1	1	NUM
ajfa-10795	45	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	45	7	93	93	NUM
ajfa-10795	45	8	to	to	PART
ajfa-10795	45	9	predict	predict	VERB
ajfa-10795	45	10	cash	cash	NOUN
ajfa-10795	45	11	flows	flow	NOUN
ajfa-10795	45	12	,	,	PUNCT
ajfa-10795	45	13	modares	modare	NOUN
ajfa-10795	45	14	and	and	CCONJ
ajfa-10795	45	15	diyanato	diyanato	PROPN
ajfa-10795	45	16	deilami	deilami	NOUN
ajfa-10795	45	17	(	(	PUNCT
ajfa-10795	45	18	2003)considering	2003)considere	VERB
ajfa-10795	45	19	four	four	NUM
ajfa-10795	45	20	models	model	NOUN
ajfa-10795	45	21	with	with	ADP
ajfa-10795	45	22	independent	independent	ADJ
ajfa-10795	45	23	variables	variable	NOUN
ajfa-10795	45	24	;	;	PUNCT
ajfa-10795	45	25	1	1	X
ajfa-10795	45	26	)	)	PUNCT
ajfa-10795	45	27	historical	historical	ADJ
ajfa-10795	45	28	operating	operate	VERB
ajfa-10795	45	29	cash	cash	NOUN
ajfa-10795	45	30	flows	flow	NOUN
ajfa-10795	45	31	,	,	PUNCT
ajfa-10795	45	32	2	2	X
ajfa-10795	45	33	)	)	PUNCT
ajfa-10795	45	34	historical	historical	ADJ
ajfa-10795	45	35	accounting	accounting	NOUN
ajfa-10795	45	36	earnings	earning	NOUN
ajfa-10795	45	37	,	,	PUNCT
ajfa-10795	45	38	3	3	X
ajfa-10795	45	39	)	)	PUNCT
ajfa-10795	45	40	both	both	PRON
ajfa-10795	45	41	historical	historical	ADJ
ajfa-10795	45	42	operating	operate	VERB
ajfa-10795	45	43	cash	cash	NOUN
ajfa-10795	45	44	flows	flow	NOUN
ajfa-10795	45	45	and	and	CCONJ
ajfa-10795	45	46	historical	historical	ADJ
ajfa-10795	45	47	accounting	accounting	NOUN
ajfa-10795	45	48	earnings	earning	NOUN
ajfa-10795	45	49	,	,	PUNCT
ajfa-10795	45	50	and	and	CCONJ
ajfa-10795	45	51	4	4	X
ajfa-10795	45	52	)	)	PUNCT
ajfa-10795	45	53	operating	operate	VERB
ajfa-10795	45	54	cash	cash	NOUN
ajfa-10795	45	55	flows	flow	NOUN
ajfa-10795	45	56	,	,	PUNCT
ajfa-10795	45	57	accounting	account	VERB
ajfa-10795	45	58	earnings	earning	NOUN
ajfa-10795	45	59	and	and	CCONJ
ajfa-10795	45	60	items	item	NOUN
ajfa-10795	45	61	related	relate	VERB
ajfa-10795	45	62	to	to	ADP
ajfa-10795	45	63	historical	historical	ADJ
ajfa-10795	45	64	current	current	ADJ
ajfa-10795	45	65	assets	asset	NOUN
ajfa-10795	45	66	and	and	CCONJ
ajfa-10795	45	67	liabilities	liability	NOUN
ajfa-10795	45	68	,	,	PUNCT
ajfa-10795	45	69	investigate	investigate	VERB
ajfa-10795	45	70	the	the	DET
ajfa-10795	45	71	ability	ability	NOUN
ajfa-10795	45	72	of	of	ADP
ajfa-10795	45	73	each	each	DET
ajfa-10795	45	74	models	model	NOUN
ajfa-10795	45	75	and	and	CCONJ
ajfa-10795	45	76	accuracy	accuracy	NOUN
ajfa-10795	45	77	of	of	ADP
ajfa-10795	45	78	each	each	DET
ajfa-10795	45	79	model	model	NOUN
ajfa-10795	45	80	relative	relative	ADJ
ajfa-10795	45	81	to	to	ADP
ajfa-10795	45	82	other	other	ADJ
ajfa-10795	45	83	models	model	NOUN
ajfa-10795	45	84	.	.	PUNCT
ajfa-10795	46	1	their	their	PRON
ajfa-10795	46	2	results	result	NOUN
ajfa-10795	46	3	show	show	VERB
ajfa-10795	46	4	that	that	SCONJ
ajfa-10795	46	5	predicting	predict	VERB
ajfa-10795	46	6	operating	operate	VERB
ajfa-10795	46	7	cash	cash	NOUN
ajfa-10795	46	8	flows	flow	NOUN
ajfa-10795	46	9	using	use	VERB
ajfa-10795	46	10	historical	historical	ADJ
ajfa-10795	46	11	operating	operate	VERB
ajfa-10795	46	12	cash	cash	NOUN
ajfa-10795	46	13	flows	flow	NOUN
ajfa-10795	46	14	is	be	AUX
ajfa-10795	46	15	not	not	PART
ajfa-10795	46	16	possible	possible	ADJ
ajfa-10795	46	17	whereas	whereas	SCONJ
ajfa-10795	46	18	predicting	predict	VERB
ajfa-10795	46	19	operating	operate	VERB
ajfa-10795	46	20	cash	cash	NOUN
ajfa-10795	46	21	flows	flow	NOUN
ajfa-10795	46	22	using	use	VERB
ajfa-10795	46	23	historical	historical	ADJ
ajfa-10795	46	24	accounting	accounting	NOUN
ajfa-10795	46	25	earnings	earning	NOUN
ajfa-10795	46	26	is	be	AUX
ajfa-10795	46	27	significantly	significantly	ADV
ajfa-10795	46	28	possible	possible	ADJ
ajfa-10795	46	29	and	and	CCONJ
ajfa-10795	46	30	hence	hence	ADV
ajfa-10795	46	31	superiority	superiority	NOUN
ajfa-10795	46	32	earnings	earning	NOUN
ajfa-10795	46	33	relative	relative	ADJ
ajfa-10795	46	34	to	to	ADP
ajfa-10795	46	35	cash	cash	NOUN
ajfa-10795	46	36	flows	flow	NOUN
ajfa-10795	46	37	is	be	AUX
ajfa-10795	46	38	confirmed	confirm	VERB
ajfa-10795	46	39	in	in	ADP
ajfa-10795	46	40	operating	operate	VERB
ajfa-10795	46	41	cash	cash	NOUN
ajfa-10795	46	42	flows	flow	NOUN
ajfa-10795	46	43	.	.	PUNCT
ajfa-10795	47	1	they	they	PRON
ajfa-10795	47	2	also	also	ADV
ajfa-10795	47	3	indicate	indicate	VERB
ajfa-10795	47	4	that	that	SCONJ
ajfa-10795	47	5	both	both	DET
ajfa-10795	47	6	model	model	NOUN
ajfa-10795	47	7	of	of	ADP
ajfa-10795	47	8	historical	historical	ADJ
ajfa-10795	47	9	operating	operate	VERB
ajfa-10795	47	10	cash	cash	NOUN
ajfa-10795	47	11	flows	flow	NOUN
ajfa-10795	47	12	and	and	CCONJ
ajfa-10795	47	13	historical	historical	ADJ
ajfa-10795	47	14	accounting	accounting	NOUN
ajfa-10795	47	15	earnings	earning	NOUN
ajfa-10795	47	16	,	,	PUNCT
ajfa-10795	47	17	and	and	CCONJ
ajfa-10795	47	18	model	model	NOUN
ajfa-10795	47	19	of	of	ADP
ajfa-10795	47	20	operating	operate	VERB
ajfa-10795	47	21	cash	cash	NOUN
ajfa-10795	47	22	flows	flow	NOUN
ajfa-10795	47	23	,	,	PUNCT
ajfa-10795	47	24	accounting	account	VERB
ajfa-10795	47	25	earnings	earning	NOUN
ajfa-10795	47	26	and	and	CCONJ
ajfa-10795	47	27	items	item	NOUN
ajfa-10795	47	28	related	relate	VERB
ajfa-10795	47	29	to	to	ADP
ajfa-10795	47	30	historical	historical	ADJ
ajfa-10795	47	31	current	current	ADJ
ajfa-10795	47	32	assets	asset	NOUN
ajfa-10795	47	33	and	and	CCONJ
ajfa-10795	47	34	liabilities	liability	NOUN
ajfa-10795	47	35	improve	improve	VERB
ajfa-10795	47	36	models	model	NOUN
ajfa-10795	47	37	considerably	considerably	ADV
ajfa-10795	47	38	.	.	PUNCT
ajfa-10795	48	1	raeiyat	raeiyat	PROPN
ajfa-10795	48	2	kashani	kashani	PROPN
ajfa-10795	48	3	(	(	PUNCT
ajfa-10795	48	4	1993	1993	NUM
ajfa-10795	48	5	)	)	PUNCT
ajfa-10795	48	6	investigates	investigate	VERB
ajfa-10795	48	7	the	the	DET
ajfa-10795	48	8	association	association	NOUN
ajfa-10795	48	9	between	between	ADP
ajfa-10795	48	10	1	1	NUM
ajfa-10795	48	11	)	)	PUNCT
ajfa-10795	48	12	accruals	accrual	NOUN
ajfa-10795	48	13	-	-	PUNCT
ajfa-10795	48	14	based	base	VERB
ajfa-10795	48	15	accounting	accounting	NOUN
ajfa-10795	48	16	earnings	earning	NOUN
ajfa-10795	48	17	and	and	CCONJ
ajfa-10795	48	18	different	different	ADJ
ajfa-10795	48	19	types	type	NOUN
ajfa-10795	48	20	of	of	ADP
ajfa-10795	48	21	cash	cash	NOUN
ajfa-10795	48	22	flows	flow	NOUN
ajfa-10795	48	23	and	and	CCONJ
ajfa-10795	48	24	2	2	NUM
ajfa-10795	48	25	)	)	PUNCT
ajfa-10795	48	26	working	work	VERB
ajfa-10795	48	27	capital	capital	NOUN
ajfa-10795	48	28	from	from	ADP
ajfa-10795	48	29	operation	operation	NOUN
ajfa-10795	48	30	and	and	CCONJ
ajfa-10795	48	31	operating	operate	VERB
ajfa-10795	48	32	cash	cash	NOUN
ajfa-10795	48	33	flows	flow	NOUN
ajfa-10795	48	34	during	during	ADP
ajfa-10795	48	35	the	the	DET
ajfa-10795	48	36	period	period	NOUN
ajfa-10795	48	37	1361	1361	NUM
ajfa-10795	48	38	-	-	SYM
ajfa-10795	48	39	1368	1368	NUM
ajfa-10795	48	40	.	.	PUNCT
ajfa-10795	49	1	the	the	DET
ajfa-10795	49	2	results	result	NOUN
ajfa-10795	49	3	indicate	indicate	VERB
ajfa-10795	49	4	that	that	SCONJ
ajfa-10795	49	5	earnings	earning	NOUN
ajfa-10795	49	6	can	can	AUX
ajfa-10795	49	7	not	not	PART
ajfa-10795	49	8	show	show	VERB
ajfa-10795	49	9	presents	present	NOUN
ajfa-10795	49	10	a	a	DET
ajfa-10795	49	11	clear	clear	ADJ
ajfa-10795	49	12	interpretation	interpretation	NOUN
ajfa-10795	49	13	as	as	ADP
ajfa-10795	49	14	regard	regard	NOUN
ajfa-10795	49	15	to	to	ADP
ajfa-10795	49	16	cash	cash	NOUN
ajfa-10795	49	17	flows	flow	NOUN
ajfa-10795	49	18	and	and	CCONJ
ajfa-10795	49	19	its	its	PRON
ajfa-10795	49	20	related	related	ADJ
ajfa-10795	49	21	information	information	NOUN
ajfa-10795	49	22	.	.	PUNCT
ajfa-10795	50	1	in	in	ADP
ajfa-10795	50	2	australian	australian	ADJ
ajfa-10795	50	3	context	context	NOUN
ajfa-10795	50	4	,	,	PUNCT
ajfa-10795	50	5	farshadfar	farshadfar	ADV
ajfa-10795	50	6	,	,	PUNCT
ajfa-10795	50	7	ng	ng	PROPN
ajfa-10795	50	8	,	,	PUNCT
ajfa-10795	50	9	and	and	CCONJ
ajfa-10795	50	10	brimble	brimble	ADJ
ajfa-10795	50	11	(	(	PUNCT
ajfa-10795	50	12	2008)explore	2008)explore	NUM
ajfa-10795	50	13	the	the	DET
ajfa-10795	50	14	relative	relative	ADJ
ajfa-10795	50	15	ability	ability	NOUN
ajfa-10795	50	16	of	of	ADP
ajfa-10795	50	17	earnings	earning	NOUN
ajfa-10795	50	18	and	and	CCONJ
ajfa-10795	50	19	cash	cash	NOUN
ajfa-10795	50	20	flow	flow	NOUN
ajfa-10795	50	21	and	and	CCONJ
ajfa-10795	50	22	two	two	NUM
ajfa-10795	50	23	traditional	traditional	ADJ
ajfa-10795	50	24	measures	measure	NOUN
ajfa-10795	50	25	of	of	ADP
ajfa-10795	50	26	cash	cash	NOUN
ajfa-10795	50	27	flow	flow	NOUN
ajfa-10795	50	28	(	(	PUNCT
ajfa-10795	50	29	earnings	earning	NOUN
ajfa-10795	50	30	plus	plus	CCONJ
ajfa-10795	50	31	depreciation	depreciation	NOUN
ajfa-10795	50	32	plus	plus	CCONJ
ajfa-10795	50	33	amortization	amortization	NOUN
ajfa-10795	50	34	and	and	CCONJ
ajfa-10795	50	35	operational	operational	ADJ
ajfa-10795	50	36	working	working	NOUN
ajfa-10795	50	37	capital	capital	NOUN
ajfa-10795	50	38	)	)	PUNCT
ajfa-10795	50	39	in	in	ADP
ajfa-10795	50	40	predicting	predict	VERB
ajfa-10795	50	41	future	future	ADJ
ajfa-10795	50	42	cash	cash	NOUN
ajfa-10795	50	43	flow	flow	NOUN
ajfa-10795	50	44	.	.	PUNCT
ajfa-10795	51	1	they	they	PRON
ajfa-10795	51	2	provide	provide	VERB
ajfa-10795	51	3	evidence	evidence	NOUN
ajfa-10795	51	4	that	that	SCONJ
ajfa-10795	51	5	operating	operate	VERB
ajfa-10795	51	6	cash	cash	NOUN
ajfa-10795	51	7	flow	flow	NOUN
ajfa-10795	51	8	in	in	ADP
ajfa-10795	51	9	comparison	comparison	NOUN
ajfa-10795	51	10	with	with	ADP
ajfa-10795	51	11	earnings	earning	NOUN
ajfa-10795	51	12	and	and	CCONJ
ajfa-10795	51	13	calculated	calculate	VERB
ajfa-10795	51	14	cash	cash	NOUN
ajfa-10795	51	15	using	use	VERB
ajfa-10795	51	16	traditional	traditional	ADJ
ajfa-10795	51	17	method	method	NOUN
ajfa-10795	51	18	has	have	AUX
ajfa-10795	51	19	more	more	ADJ
ajfa-10795	51	20	power	power	NOUN
ajfa-10795	51	21	in	in	ADP
ajfa-10795	51	22	forecasting	forecast	VERB
ajfa-10795	51	23	future	future	ADJ
ajfa-10795	51	24	cash	cash	NOUN
ajfa-10795	51	25	flow	flow	NOUN
ajfa-10795	51	26	.	.	PUNCT
ajfa-10795	52	1	moreover	moreover	ADV
ajfa-10795	52	2	,	,	PUNCT
ajfa-10795	52	3	the	the	DET
ajfa-10795	52	4	ability	ability	NOUN
ajfa-10795	52	5	of	of	ADP
ajfa-10795	52	6	earnings	earning	NOUN
ajfa-10795	52	7	and	and	CCONJ
ajfa-10795	52	8	operating	operate	VERB
ajfa-10795	52	9	cash	cash	NOUN
ajfa-10795	52	10	flow	flow	NOUN
ajfa-10795	52	11	increase	increase	NOUN
ajfa-10795	52	12	when	when	SCONJ
ajfa-10795	52	13	firm	firm	ADJ
ajfa-10795	52	14	size	size	NOUN
ajfa-10795	52	15	increases	increase	NOUN
ajfa-10795	52	16	and	and	CCONJ
ajfa-10795	52	17	superiority	superiority	NOUN
ajfa-10795	52	18	of	of	ADP
ajfa-10795	52	19	operating	operate	VERB
ajfa-10795	52	20	cash	cash	NOUN
ajfa-10795	52	21	flow	flow	NOUN
ajfa-10795	52	22	over	over	ADP
ajfa-10795	52	23	earnings	earning	NOUN
ajfa-10795	52	24	is	be	AUX
ajfa-10795	52	25	intensify	intensify	VERB
ajfa-10795	52	26	as	as	ADP
ajfa-10795	52	27	firm	firm	ADJ
ajfa-10795	52	28	size	size	NOUN
ajfa-10795	52	29	increases	increase	NOUN
ajfa-10795	52	30	in	in	ADP
ajfa-10795	52	31	predicting	predict	VERB
ajfa-10795	52	32	operating	operate	VERB
ajfa-10795	52	33	cash	cash	NOUN
ajfa-10795	52	34	flow	flow	NOUN
ajfa-10795	52	35	.	.	PUNCT
ajfa-10795	53	1	using	use	VERB
ajfa-10795	53	2	a	a	DET
ajfa-10795	53	3	time	time	NOUN
ajfa-10795	53	4	series	series	NOUN
ajfa-10795	53	5	regression	regression	PROPN
ajfa-10795	53	6	,	,	PUNCT
ajfa-10795	53	7	kim	kim	PROPN
ajfa-10795	53	8	and	and	CCONJ
ajfa-10795	53	9	kross	kross	PROPN
ajfa-10795	53	10	(	(	PUNCT
ajfa-10795	53	11	2005)investigate	2005)investigate	NUM
ajfa-10795	53	12	the	the	DET
ajfa-10795	53	13	ability	ability	NOUN
ajfa-10795	53	14	of	of	ADP
ajfa-10795	53	15	current	current	ADJ
ajfa-10795	53	16	earnings	earning	NOUN
ajfa-10795	53	17	in	in	ADP
ajfa-10795	53	18	predicting	predict	VERB
ajfa-10795	53	19	succeeding	succeed	VERB
ajfa-10795	53	20	operating	operate	VERB
ajfa-10795	53	21	cash	cash	NOUN
ajfa-10795	53	22	flows	flow	NOUN
ajfa-10795	53	23	during	during	ADP
ajfa-10795	53	24	the	the	DET
ajfa-10795	53	25	period	period	NOUN
ajfa-10795	53	26	1973	1973	NUM
ajfa-10795	53	27	-	-	SYM
ajfa-10795	53	28	2000	2000	NUM
ajfa-10795	53	29	.	.	PUNCT
ajfa-10795	54	1	they	they	PRON
ajfa-10795	54	2	provide	provide	VERB
ajfa-10795	54	3	evidence	evidence	NOUN
ajfa-10795	54	4	that	that	SCONJ
ajfa-10795	54	5	relation	relation	NOUN
ajfa-10795	54	6	between	between	ADP
ajfa-10795	54	7	earnings	earning	NOUN
ajfa-10795	54	8	and	and	CCONJ
ajfa-10795	54	9	succeeding	succeed	VERB
ajfa-10795	54	10	operating	operate	VERB
ajfa-10795	54	11	cash	cash	NOUN
ajfa-10795	54	12	flow	flow	NOUN
ajfa-10795	54	13	is	be	AUX
ajfa-10795	54	14	increased	increase	VERB
ajfa-10795	54	15	along	along	ADV
ajfa-10795	54	16	with	with	ADP
ajfa-10795	54	17	passing	pass	VERB
ajfa-10795	54	18	the	the	DET
ajfa-10795	54	19	time	time	NOUN
ajfa-10795	54	20	(	(	PUNCT
ajfa-10795	54	21	with	with	ADP
ajfa-10795	54	22	the	the	DET
ajfa-10795	54	23	exception	exception	NOUN
ajfa-10795	54	24	of	of	ADP
ajfa-10795	54	25	the	the	DET
ajfa-10795	54	26	some	some	PRON
ajfa-10795	54	27	of	of	ADP
ajfa-10795	54	28	the	the	DET
ajfa-10795	54	29	period	period	NOUN
ajfa-10795	54	30	,	,	PUNCT
ajfa-10795	54	31	earnings	earning	NOUN
ajfa-10795	54	32	in	in	ADP
ajfa-10795	54	33	comparison	comparison	NOUN
ajfa-10795	54	34	to	to	ADP
ajfa-10795	54	35	operating	operate	VERB
ajfa-10795	54	36	cash	cash	NOUN
ajfa-10795	54	37	flow	flow	NOUN
ajfa-10795	54	38	has	have	VERB
ajfa-10795	54	39	more	more	ADV
ajfa-10795	54	40	increased	increase	VERB
ajfa-10795	54	41	information	information	NOUN
ajfa-10795	54	42	contents	content	NOUN
ajfa-10795	54	43	)	)	PUNCT
ajfa-10795	54	44	.	.	PUNCT
ajfa-10795	55	1	cheng	cheng	PROPN
ajfa-10795	55	2	and	and	CCONJ
ajfa-10795	55	3	hollie	hollie	PROPN
ajfa-10795	55	4	(	(	PUNCT
ajfa-10795	55	5	2008)investigate	2008)investigate	NUM
ajfa-10795	55	6	the	the	DET
ajfa-10795	55	7	role	role	NOUN
ajfa-10795	55	8	of	of	ADP
ajfa-10795	55	9	core	core	NOUN
ajfa-10795	55	10	and	and	CCONJ
ajfa-10795	55	11	non	non	ADJ
ajfa-10795	55	12	-	-	ADJ
ajfa-10795	55	13	core	core	ADJ
ajfa-10795	55	14	cash	cash	NOUN
ajfa-10795	55	15	flows	flow	NOUN
ajfa-10795	55	16	in	in	ADP
ajfa-10795	55	17	predicting	predict	VERB
ajfa-10795	55	18	future	future	ADJ
ajfa-10795	55	19	cash	cash	NOUN
ajfa-10795	55	20	flows	flow	NOUN
ajfa-10795	55	21	using	use	VERB
ajfa-10795	55	22	barth	barth	NOUN
ajfa-10795	55	23	,	,	PUNCT
ajfa-10795	55	24	cram	cram	PROPN
ajfa-10795	55	25	,	,	PUNCT
ajfa-10795	55	26	and	and	CCONJ
ajfa-10795	55	27	nelson	nelson	PROPN
ajfa-10795	55	28	(	(	PUNCT
ajfa-10795	55	29	2001)model	2001)model	NUM
ajfa-10795	55	30	.	.	PUNCT
ajfa-10795	56	1	they	they	PRON
ajfa-10795	56	2	demonstrate	demonstrate	VERB
ajfa-10795	56	3	that	that	SCONJ
ajfa-10795	56	4	core	core	NOUN
ajfa-10795	56	5	components	component	NOUN
ajfa-10795	56	6	relative	relative	ADJ
ajfa-10795	56	7	to	to	ADP
ajfa-10795	56	8	non	non	ADJ
ajfa-10795	56	9	-	-	ADJ
ajfa-10795	56	10	core	core	ADJ
ajfa-10795	56	11	components	component	NOUN
ajfa-10795	56	12	reflect	reflect	VERB
ajfa-10795	56	13	different	different	ADJ
ajfa-10795	56	14	information	information	NOUN
ajfa-10795	56	15	as	as	ADP
ajfa-10795	56	16	regard	regard	NOUN
ajfa-10795	56	17	to	to	ADP
ajfa-10795	56	18	future	future	ADJ
ajfa-10795	56	19	cash	cash	NOUN
ajfa-10795	56	20	flows	flow	NOUN
ajfa-10795	56	21	and	and	CCONJ
ajfa-10795	56	22	separation	separation	NOUN
ajfa-10795	56	23	cash	cash	NOUN
ajfa-10795	56	24	components	component	NOUN
ajfa-10795	56	25	relative	relative	ADJ
ajfa-10795	56	26	to	to	ADP
ajfa-10795	56	27	barth	barth	NOUN
ajfa-10795	56	28	,	,	PUNCT
ajfa-10795	56	29	cram	cram	PROPN
ajfa-10795	56	30	,	,	PUNCT
ajfa-10795	56	31	and	and	CCONJ
ajfa-10795	56	32	nelson	nelson	PROPN
ajfa-10795	56	33	(	(	PUNCT
ajfa-10795	56	34	2001	2001	NUM
ajfa-10795	56	35	)	)	PUNCT
ajfa-10795	56	36	model	model	NOUN
ajfa-10795	56	37	improves	improve	VERB
ajfa-10795	56	38	predicting	predict	VERB
ajfa-10795	56	39	cash	cash	NOUN
ajfa-10795	56	40	flow	flow	NOUN
ajfa-10795	56	41	noticeably	noticeably	ADV
ajfa-10795	56	42	.	.	PUNCT
ajfa-10795	57	1	in	in	ADP
ajfa-10795	57	2	another	another	DET
ajfa-10795	57	3	study	study	NOUN
ajfa-10795	57	4	conducted	conduct	VERB
ajfa-10795	57	5	by	by	ADP
ajfa-10795	57	6	al	al	PROPN
ajfa-10795	57	7	-	-	PUNCT
ajfa-10795	57	8	attar	attar	PROPN
ajfa-10795	57	9	and	and	CCONJ
ajfa-10795	57	10	hussain	hussain	PROPN
ajfa-10795	57	11	(	(	PUNCT
ajfa-10795	57	12	2004)using	2004)using	NUM
ajfa-10795	57	13	barth	barth	NOUN
ajfa-10795	57	14	,	,	PUNCT
ajfa-10795	57	15	cram	cram	PROPN
ajfa-10795	57	16	,	,	PUNCT
ajfa-10795	57	17	and	and	CCONJ
ajfa-10795	57	18	nelson	nelson	PROPN
ajfa-10795	57	19	(	(	PUNCT
ajfa-10795	57	20	2001)model	2001)model	NUM
ajfa-10795	57	21	,	,	PUNCT
ajfa-10795	57	22	the	the	DET
ajfa-10795	57	23	accounting	accounting	NOUN
ajfa-10795	57	24	data	datum	NOUN
ajfa-10795	57	25	ability	ability	NOUN
ajfa-10795	57	26	including	include	VERB
ajfa-10795	57	27	earnings	earning	NOUN
ajfa-10795	57	28	,	,	PUNCT
ajfa-10795	57	29	cash	cash	NOUN
ajfa-10795	57	30	flows	flow	NOUN
ajfa-10795	57	31	,	,	PUNCT
ajfa-10795	57	32	and	and	CCONJ
ajfa-10795	57	33	cash	cash	NOUN
ajfa-10795	57	34	flows	flow	NOUN
ajfa-10795	57	35	and	and	CCONJ
ajfa-10795	57	36	accruals	accrual	NOUN
ajfa-10795	57	37	in	in	ADP
ajfa-10795	57	38	predicting	predict	VERB
ajfa-10795	57	39	future	future	ADJ
ajfa-10795	57	40	cash	cash	NOUN
ajfa-10795	57	41	flows	flow	NOUN
ajfa-10795	57	42	for	for	ADP
ajfa-10795	57	43	a	a	DET
ajfa-10795	57	44	sample	sample	NOUN
ajfa-10795	57	45	of	of	ADP
ajfa-10795	57	46	uk	uk	PROPN
ajfa-10795	57	47	companies	company	NOUN
ajfa-10795	57	48	over	over	ADP
ajfa-10795	57	49	period	period	NOUN
ajfa-10795	57	50	1990	1990	NUM
ajfa-10795	57	51	-	-	SYM
ajfa-10795	57	52	2000	2000	NUM
ajfa-10795	57	53	is	be	AUX
ajfa-10795	57	54	examined	examine	VERB
ajfa-10795	57	55	.	.	PUNCT
ajfa-10795	58	1	using	use	VERB
ajfa-10795	58	2	panel	panel	NOUN
ajfa-10795	58	3	data	datum	NOUN
ajfa-10795	58	4	as	as	ADV
ajfa-10795	58	5	well	well	ADV
ajfa-10795	58	6	as	as	ADP
ajfa-10795	58	7	ordinary	ordinary	ADJ
ajfa-10795	58	8	least	least	ADJ
ajfa-10795	58	9	squares	square	NOUN
ajfa-10795	58	10	(	(	PUNCT
ajfa-10795	58	11	ols	ol	NOUN
ajfa-10795	58	12	)	)	PUNCT
ajfa-10795	58	13	regression	regression	NOUN
ajfa-10795	58	14	;	;	PUNCT
ajfa-10795	58	15	they	they	PRON
ajfa-10795	58	16	provide	provide	VERB
ajfa-10795	58	17	evidence	evidence	NOUN
ajfa-10795	58	18	that	that	SCONJ
ajfa-10795	58	19	separating	separate	VERB
ajfa-10795	58	20	earnings	earning	NOUN
ajfa-10795	58	21	into	into	ADP
ajfa-10795	58	22	cash	cash	NOUN
ajfa-10795	58	23	and	and	CCONJ
ajfa-10795	58	24	accruals	accrual	NOUN
ajfa-10795	58	25	improves	improve	VERB
ajfa-10795	58	26	predicting	predict	VERB
ajfa-10795	58	27	cash	cash	NOUN
ajfa-10795	58	28	flows	flow	NOUN
ajfa-10795	58	29	.	.	PUNCT
ajfa-10795	59	1	additionally	additionally	ADV
ajfa-10795	59	2	,	,	PUNCT
ajfa-10795	59	3	they	they	PRON
ajfa-10795	59	4	indicate	indicate	VERB
ajfa-10795	59	5	that	that	SCONJ
ajfa-10795	59	6	historical	historical	ADJ
ajfa-10795	59	7	cash	cash	NOUN
ajfa-10795	59	8	flows	flow	NOUN
ajfa-10795	59	9	in	in	ADP
ajfa-10795	59	10	comparison	comparison	NOUN
ajfa-10795	59	11	with	with	ADP
ajfa-10795	59	12	historical	historical	ADJ
ajfa-10795	59	13	earnings	earning	NOUN
ajfa-10795	59	14	have	have	VERB
ajfa-10795	59	15	more	more	ADJ
ajfa-10795	59	16	ability	ability	NOUN
ajfa-10795	59	17	to	to	PART
ajfa-10795	59	18	forecast	forecast	VERB
ajfa-10795	59	19	cash	cash	NOUN
ajfa-10795	59	20	flows	flow	NOUN
ajfa-10795	59	21	and	and	CCONJ
ajfa-10795	59	22	historical	historical	ADJ
ajfa-10795	59	23	cash	cash	NOUN
ajfa-10795	59	24	flows	flow	NOUN
ajfa-10795	59	25	in	in	ADP
ajfa-10795	59	26	comparison	comparison	NOUN
ajfa-10795	59	27	to	to	ADP
ajfa-10795	59	28	using	use	VERB
ajfa-10795	59	29	cash	cash	NOUN
ajfa-10795	59	30	flows	flow	NOUN
ajfa-10795	59	31	and	and	CCONJ
ajfa-10795	59	32	earnings	earning	NOUN
ajfa-10795	59	33	accruals	accrual	NOUN
ajfa-10795	59	34	components	component	NOUN
ajfa-10795	59	35	contemporaneously	contemporaneously	ADV
ajfa-10795	59	36	are	be	AUX
ajfa-10795	59	37	less	less	ADV
ajfa-10795	59	38	powerful	powerful	ADJ
ajfa-10795	59	39	in	in	ADP
ajfa-10795	59	40	predicting	predict	VERB
ajfa-10795	59	41	future	future	ADJ
ajfa-10795	59	42	cash	cash	NOUN
ajfa-10795	59	43	flows	flow	NOUN
ajfa-10795	59	44	.	.	PUNCT
ajfa-10795	60	1	asian	asian	ADJ
ajfa-10795	60	2	journal	journal	PROPN
ajfa-10795	60	3	of	of	ADP
ajfa-10795	60	4	finance	finance	PROPN
ajfa-10795	60	5	&	&	CCONJ
ajfa-10795	60	6	accounting	accounting	PROPN
ajfa-10795	60	7	issn	issn	PROPN
ajfa-10795	60	8	1946	1946	NUM
ajfa-10795	60	9	-	-	PUNCT
ajfa-10795	60	10	052x	052x	PROPN
ajfa-10795	60	11	2017	2017	NUM
ajfa-10795	60	12	,	,	PUNCT
ajfa-10795	60	13	vol	vol	NOUN
ajfa-10795	60	14	.	.	NOUN
ajfa-10795	60	15	9	9	NUM
ajfa-10795	60	16	,	,	PUNCT
ajfa-10795	60	17	no	no	INTJ
ajfa-10795	60	18	.	.	NOUN
ajfa-10795	60	19	1	1	NUM
ajfa-10795	60	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	60	21	94	94	NUM
ajfa-10795	60	22	using	use	VERB
ajfa-10795	60	23	quarterly	quarterly	ADJ
ajfa-10795	60	24	data	datum	NOUN
ajfa-10795	60	25	for	for	ADP
ajfa-10795	60	26	30	30	NUM
ajfa-10795	60	27	companies	company	NOUN
ajfa-10795	60	28	over	over	ADP
ajfa-10795	60	29	a	a	DET
ajfa-10795	60	30	period	period	NOUN
ajfa-10795	60	31	of	of	ADP
ajfa-10795	60	32	10	10	NUM
ajfa-10795	60	33	years	year	NOUN
ajfa-10795	60	34	,	,	PUNCT
ajfa-10795	60	35	jordan	jordan	PROPN
ajfa-10795	60	36	and	and	CCONJ
ajfa-10795	60	37	waldron	waldron	PROPN
ajfa-10795	60	38	(	(	PUNCT
ajfa-10795	60	39	2001)investigate	2001)investigate	NUM
ajfa-10795	60	40	the	the	DET
ajfa-10795	60	41	ability	ability	NOUN
ajfa-10795	60	42	of	of	ADP
ajfa-10795	60	43	accrual	accrual	ADJ
ajfa-10795	60	44	-	-	PUNCT
ajfa-10795	60	45	based	base	VERB
ajfa-10795	60	46	accounting	accounting	NOUN
ajfa-10795	60	47	measures	measure	NOUN
ajfa-10795	60	48	and	and	CCONJ
ajfa-10795	60	49	cash	cash	NOUN
ajfa-10795	60	50	-	-	PUNCT
ajfa-10795	60	51	based	base	VERB
ajfa-10795	60	52	accounting	accounting	NOUN
ajfa-10795	60	53	measures	measure	NOUN
ajfa-10795	60	54	in	in	ADP
ajfa-10795	60	55	order	order	NOUN
ajfa-10795	60	56	to	to	PART
ajfa-10795	60	57	predict	predict	VERB
ajfa-10795	60	58	future	future	ADJ
ajfa-10795	60	59	cash	cash	NOUN
ajfa-10795	60	60	flows	flow	NOUN
ajfa-10795	60	61	.	.	PUNCT
ajfa-10795	61	1	the	the	DET
ajfa-10795	61	2	results	result	NOUN
ajfa-10795	61	3	indicate	indicate	VERB
ajfa-10795	61	4	that	that	SCONJ
ajfa-10795	61	5	all	all	DET
ajfa-10795	61	6	models	model	NOUN
ajfa-10795	61	7	have	have	VERB
ajfa-10795	61	8	important	important	ADJ
ajfa-10795	61	9	predictability	predictability	NOUN
ajfa-10795	61	10	in	in	ADP
ajfa-10795	61	11	predicting	predict	VERB
ajfa-10795	61	12	cash	cash	NOUN
ajfa-10795	61	13	flows	flow	NOUN
ajfa-10795	61	14	.	.	PUNCT
ajfa-10795	62	1	additionally	additionally	ADV
ajfa-10795	62	2	,	,	PUNCT
ajfa-10795	62	3	both	both	CCONJ
ajfa-10795	62	4	r	r	NOUN
ajfa-10795	62	5	-	-	PUNCT
ajfa-10795	62	6	squares	square	NOUN
ajfa-10795	62	7	and	and	CCONJ
ajfa-10795	62	8	forecast	forecast	NOUN
ajfa-10795	62	9	errors	error	NOUN
ajfa-10795	62	10	percent	percent	NOUN
ajfa-10795	62	11	show	show	VERB
ajfa-10795	62	12	that	that	SCONJ
ajfa-10795	62	13	predictability	predictability	NOUN
ajfa-10795	62	14	of	of	ADP
ajfa-10795	62	15	nidpr	nidpr	NOUN
ajfa-10795	62	16	(	(	PUNCT
ajfa-10795	62	17	net	net	ADJ
ajfa-10795	62	18	income	income	NOUN
ajfa-10795	62	19	before	before	ADP
ajfa-10795	62	20	extraordinary	extraordinary	ADJ
ajfa-10795	62	21	items	item	NOUN
ajfa-10795	62	22	plus	plus	CCONJ
ajfa-10795	62	23	depreciation	depreciation	NOUN
ajfa-10795	62	24	and	and	CCONJ
ajfa-10795	62	25	amortization	amortization	NOUN
ajfa-10795	62	26	)	)	PUNCT
ajfa-10795	62	27	model	model	NOUN
ajfa-10795	62	28	is	be	AUX
ajfa-10795	62	29	more	more	ADJ
ajfa-10795	62	30	than	than	ADP
ajfa-10795	62	31	other	other	ADJ
ajfa-10795	62	32	models	model	NOUN
ajfa-10795	62	33	.	.	PUNCT
ajfa-10795	63	1	krishnan	krishnan	NOUN
ajfa-10795	63	2	and	and	CCONJ
ajfa-10795	63	3	largay	largay	PROPN
ajfa-10795	63	4	iii	iii	PROPN
ajfa-10795	63	5	(	(	PUNCT
ajfa-10795	63	6	2000	2000	NUM
ajfa-10795	63	7	)	)	PUNCT
ajfa-10795	63	8	compare	compare	VERB
ajfa-10795	63	9	the	the	DET
ajfa-10795	63	10	direct	direct	ADJ
ajfa-10795	63	11	and	and	CCONJ
ajfa-10795	63	12	indirect	indirect	ADJ
ajfa-10795	63	13	methods	method	NOUN
ajfa-10795	63	14	of	of	ADP
ajfa-10795	63	15	preparing	prepare	VERB
ajfa-10795	63	16	cash	cash	NOUN
ajfa-10795	63	17	flow	flow	NOUN
ajfa-10795	63	18	statement	statement	NOUN
ajfa-10795	63	19	in	in	ADP
ajfa-10795	63	20	order	order	NOUN
ajfa-10795	63	21	to	to	PART
ajfa-10795	63	22	predict	predict	VERB
ajfa-10795	63	23	future	future	ADJ
ajfa-10795	63	24	cash	cash	NOUN
ajfa-10795	63	25	flows	flow	NOUN
ajfa-10795	63	26	during	during	ADP
ajfa-10795	63	27	the	the	DET
ajfa-10795	63	28	period	period	NOUN
ajfa-10795	63	29	1993	1993	NUM
ajfa-10795	63	30	-	-	SYM
ajfa-10795	63	31	1998	1998	NUM
ajfa-10795	63	32	.	.	PUNCT
ajfa-10795	64	1	their	their	PRON
ajfa-10795	64	2	sample	sample	NOUN
ajfa-10795	64	3	includes	include	VERB
ajfa-10795	64	4	all	all	DET
ajfa-10795	64	5	firms	firm	NOUN
ajfa-10795	64	6	whose	whose	DET
ajfa-10795	64	7	cash	cash	NOUN
ajfa-10795	64	8	flow	flow	NOUN
ajfa-10795	64	9	statement	statement	NOUN
ajfa-10795	64	10	is	be	AUX
ajfa-10795	64	11	prepared	prepare	VERB
ajfa-10795	64	12	and	and	CCONJ
ajfa-10795	64	13	reported	report	VERB
ajfa-10795	64	14	in	in	ADP
ajfa-10795	64	15	direct	direct	ADJ
ajfa-10795	64	16	method	method	NOUN
ajfa-10795	64	17	.	.	PUNCT
ajfa-10795	65	1	they	they	PRON
ajfa-10795	65	2	compare	compare	VERB
ajfa-10795	65	3	two	two	NUM
ajfa-10795	65	4	predictability	predictability	NOUN
ajfa-10795	65	5	models	model	NOUN
ajfa-10795	65	6	.	.	PUNCT
ajfa-10795	66	1	the	the	DET
ajfa-10795	66	2	first	first	ADJ
ajfa-10795	66	3	one	one	NOUN
ajfa-10795	66	4	uses	use	VERB
ajfa-10795	66	5	direct	direct	ADJ
ajfa-10795	66	6	method	method	NOUN
ajfa-10795	66	7	cash	cash	NOUN
ajfa-10795	66	8	flow	flow	NOUN
ajfa-10795	66	9	information	information	NOUN
ajfa-10795	66	10	and	and	CCONJ
ajfa-10795	66	11	the	the	DET
ajfa-10795	66	12	second	second	ADJ
ajfa-10795	66	13	one	one	NOUN
ajfa-10795	66	14	uses	use	VERB
ajfa-10795	66	15	indirect	indirect	ADJ
ajfa-10795	66	16	method	method	NOUN
ajfa-10795	66	17	cash	cash	NOUN
ajfa-10795	66	18	flow	flow	NOUN
ajfa-10795	66	19	information	information	NOUN
ajfa-10795	66	20	in	in	ADP
ajfa-10795	66	21	order	order	NOUN
ajfa-10795	66	22	to	to	PART
ajfa-10795	66	23	predict	predict	VERB
ajfa-10795	66	24	.	.	PUNCT
ajfa-10795	67	1	they	they	PRON
ajfa-10795	67	2	indicate	indicate	VERB
ajfa-10795	67	3	that	that	SCONJ
ajfa-10795	67	4	direct	direct	ADJ
ajfa-10795	67	5	method	method	NOUN
ajfa-10795	67	6	cash	cash	NOUN
ajfa-10795	67	7	flows	flow	NOUN
ajfa-10795	67	8	prepare	prepare	VERB
ajfa-10795	67	9	more	more	ADV
ajfa-10795	67	10	accurate	accurate	ADJ
ajfa-10795	67	11	prediction	prediction	NOUN
ajfa-10795	67	12	than	than	ADP
ajfa-10795	67	13	that	that	PRON
ajfa-10795	67	14	of	of	ADP
ajfa-10795	67	15	indirect	indirect	ADJ
ajfa-10795	67	16	method	method	NOUN
ajfa-10795	67	17	cash	cash	NOUN
ajfa-10795	67	18	flows	flow	NOUN
ajfa-10795	67	19	.	.	PUNCT
ajfa-10795	68	1	furthermore	furthermore	ADV
ajfa-10795	68	2	,	,	PUNCT
ajfa-10795	68	3	they	they	PRON
ajfa-10795	68	4	show	show	VERB
ajfa-10795	68	5	that	that	SCONJ
ajfa-10795	68	6	past	past	ADJ
ajfa-10795	68	7	cash	cash	NOUN
ajfa-10795	68	8	flows	flow	NOUN
ajfa-10795	68	9	of	of	ADP
ajfa-10795	68	10	direct	direct	ADJ
ajfa-10795	68	11	method	method	NOUN
ajfa-10795	68	12	are	be	AUX
ajfa-10795	68	13	better	well	ADJ
ajfa-10795	68	14	predictors	predictor	NOUN
ajfa-10795	68	15	for	for	ADP
ajfa-10795	68	16	future	future	ADJ
ajfa-10795	68	17	cash	cash	NOUN
ajfa-10795	68	18	flows	flow	NOUN
ajfa-10795	68	19	compared	compare	VERB
ajfa-10795	68	20	with	with	ADP
ajfa-10795	68	21	accruals	accrual	NOUN
ajfa-10795	68	22	data	datum	NOUN
ajfa-10795	68	23	and	and	CCONJ
ajfa-10795	68	24	merely	merely	ADV
ajfa-10795	68	25	income	income	NOUN
ajfa-10795	68	26	.	.	PUNCT
ajfa-10795	69	1	dechow	dechow	ADJ
ajfa-10795	69	2	,	,	PUNCT
ajfa-10795	69	3	kothari	kothari	PROPN
ajfa-10795	69	4	,	,	PUNCT
ajfa-10795	69	5	and	and	CCONJ
ajfa-10795	69	6	l.	l.	PROPN
ajfa-10795	69	7	watts	watts	PROPN
ajfa-10795	69	8	(	(	PUNCT
ajfa-10795	69	9	1998)develop	1998)develop	NUM
ajfa-10795	69	10	a	a	DET
ajfa-10795	69	11	model	model	NOUN
ajfa-10795	69	12	of	of	ADP
ajfa-10795	69	13	earnings	earning	NOUN
ajfa-10795	69	14	,	,	PUNCT
ajfa-10795	69	15	cash	cash	NOUN
ajfa-10795	69	16	flows	flow	NOUN
ajfa-10795	69	17	and	and	CCONJ
ajfa-10795	69	18	accruals	accrual	NOUN
ajfa-10795	69	19	.	.	PUNCT
ajfa-10795	70	1	they	they	PRON
ajfa-10795	70	2	assume	assume	VERB
ajfa-10795	70	3	that	that	SCONJ
ajfa-10795	70	4	sales	sale	NOUN
ajfa-10795	70	5	create	create	VERB
ajfa-10795	70	6	accounting	accounting	NOUN
ajfa-10795	70	7	cycle	cycle	NOUN
ajfa-10795	70	8	as	as	SCONJ
ajfa-10795	70	9	to	to	AUX
ajfa-10795	70	10	accounts	account	VERB
ajfa-10795	70	11	receivable	receivable	ADJ
ajfa-10795	70	12	,	,	PUNCT
ajfa-10795	70	13	accounts	account	VERB
ajfa-10795	70	14	payable	payable	ADJ
ajfa-10795	70	15	,	,	PUNCT
ajfa-10795	70	16	and	and	CCONJ
ajfa-10795	70	17	inventory	inventory	NOUN
ajfa-10795	70	18	.	.	PUNCT
ajfa-10795	71	1	the	the	DET
ajfa-10795	71	2	model	model	NOUN
ajfa-10795	71	3	explains	explain	VERB
ajfa-10795	71	4	why	why	SCONJ
ajfa-10795	71	5	current	current	ADJ
ajfa-10795	71	6	earnings	earning	NOUN
ajfa-10795	71	7	compared	compare	VERB
ajfa-10795	71	8	with	with	ADP
ajfa-10795	71	9	current	current	ADJ
ajfa-10795	71	10	operating	operate	VERB
ajfa-10795	71	11	cash	cash	NOUN
ajfa-10795	71	12	flows	flow	NOUN
ajfa-10795	71	13	are	be	AUX
ajfa-10795	71	14	better	well	ADJ
ajfa-10795	71	15	predictors	predictor	NOUN
ajfa-10795	71	16	for	for	ADP
ajfa-10795	71	17	future	future	ADJ
ajfa-10795	71	18	cash	cash	NOUN
ajfa-10795	71	19	flows	flow	NOUN
ajfa-10795	71	20	.	.	PUNCT
ajfa-10795	72	1	they	they	PRON
ajfa-10795	72	2	apply	apply	VERB
ajfa-10795	72	3	annual	annual	ADJ
ajfa-10795	72	4	data	datum	NOUN
ajfa-10795	72	5	for	for	ADP
ajfa-10795	72	6	a	a	DET
ajfa-10795	72	7	sample	sample	NOUN
ajfa-10795	72	8	of	of	ADP
ajfa-10795	72	9	667	667	NUM
ajfa-10795	72	10	firms	firm	NOUN
ajfa-10795	72	11	over	over	ADP
ajfa-10795	72	12	the	the	DET
ajfa-10795	72	13	period	period	NOUN
ajfa-10795	72	14	from	from	ADP
ajfa-10795	72	15	1963	1963	NUM
ajfa-10795	72	16	to	to	ADP
ajfa-10795	72	17	1992	1992	NUM
ajfa-10795	72	18	.	.	PUNCT
ajfa-10795	73	1	in	in	ADP
ajfa-10795	73	2	their	their	PRON
ajfa-10795	73	3	analysis	analysis	NOUN
ajfa-10795	73	4	,	,	PUNCT
ajfa-10795	73	5	they	they	PRON
ajfa-10795	73	6	define	define	VERB
ajfa-10795	73	7	earnings	earning	NOUN
ajfa-10795	73	8	as	as	ADP
ajfa-10795	73	9	the	the	DET
ajfa-10795	73	10	earnings	earning	NOUN
ajfa-10795	73	11	before	before	ADP
ajfa-10795	73	12	extraordinary	extraordinary	ADJ
ajfa-10795	73	13	items	item	NOUN
ajfa-10795	73	14	and	and	CCONJ
ajfa-10795	73	15	discontinued	discontinue	VERB
ajfa-10795	73	16	operations	operation	NOUN
ajfa-10795	73	17	;	;	PUNCT
ajfa-10795	73	18	cash	cash	NOUN
ajfa-10795	73	19	flows	flow	NOUN
ajfa-10795	73	20	from	from	ADP
ajfa-10795	73	21	operations	operation	NOUN
ajfa-10795	73	22	as	as	ADP
ajfa-10795	73	23	the	the	PRON
ajfa-10795	73	24	as	as	ADP
ajfa-10795	73	25	operating	operate	VERB
ajfa-10795	73	26	income	income	NOUN
ajfa-10795	73	27	before	before	ADP
ajfa-10795	73	28	depreciation	depreciation	NOUN
ajfa-10795	73	29	minus	minus	ADP
ajfa-10795	73	30	interest	interest	NOUN
ajfa-10795	73	31	minus	minus	ADP
ajfa-10795	73	32	taxes	taxis	NOUN
ajfa-10795	73	33	minus	minus	CCONJ
ajfa-10795	73	34	changes	change	NOUN
ajfa-10795	73	35	in	in	ADP
ajfa-10795	73	36	noncash	noncash	NOUN
ajfa-10795	73	37	working	work	VERB
ajfa-10795	73	38	capital	capital	NOUN
ajfa-10795	73	39	;	;	PUNCT
ajfa-10795	73	40	and	and	CCONJ
ajfa-10795	73	41	also	also	ADV
ajfa-10795	73	42	operating	operate	VERB
ajfa-10795	73	43	accruals	accrual	NOUN
ajfa-10795	73	44	as	as	ADP
ajfa-10795	73	45	the	the	DET
ajfa-10795	73	46	earnings	earning	NOUN
ajfa-10795	73	47	before	before	ADP
ajfa-10795	73	48	extraordinary	extraordinary	ADJ
ajfa-10795	73	49	items	item	NOUN
ajfa-10795	73	50	and	and	CCONJ
ajfa-10795	73	51	discontinued	discontinue	VERB
ajfa-10795	73	52	operations	operation	NOUN
ajfa-10795	73	53	minus	minus	ADP
ajfa-10795	73	54	cash	cash	NOUN
ajfa-10795	73	55	flow	flow	NOUN
ajfa-10795	73	56	from	from	ADP
ajfa-10795	73	57	operations	operation	NOUN
ajfa-10795	73	58	.	.	PUNCT
ajfa-10795	74	1	using	use	VERB
ajfa-10795	74	2	simple	simple	ADJ
ajfa-10795	74	3	and	and	CCONJ
ajfa-10795	74	4	multiple	multiple	ADJ
ajfa-10795	74	5	regressions	regression	NOUN
ajfa-10795	74	6	,	,	PUNCT
ajfa-10795	74	7	they	they	PRON
ajfa-10795	74	8	demonstrate	demonstrate	VERB
ajfa-10795	74	9	that	that	SCONJ
ajfa-10795	74	10	current	current	ADJ
ajfa-10795	74	11	earnings	earning	NOUN
ajfa-10795	74	12	are	be	AUX
ajfa-10795	74	13	better	well	ADJ
ajfa-10795	74	14	predictors	predictor	NOUN
ajfa-10795	74	15	than	than	ADP
ajfa-10795	74	16	that	that	PRON
ajfa-10795	74	17	of	of	ADP
ajfa-10795	74	18	current	current	ADJ
ajfa-10795	74	19	cash	cash	NOUN
ajfa-10795	74	20	flows	flow	NOUN
ajfa-10795	74	21	for	for	ADP
ajfa-10795	74	22	future	future	ADJ
ajfa-10795	74	23	cash	cash	NOUN
ajfa-10795	74	24	flows	flow	NOUN
ajfa-10795	74	25	and	and	CCONJ
ajfa-10795	74	26	difference	difference	NOUN
ajfa-10795	74	27	in	in	ADP
ajfa-10795	74	28	ability	ability	NOUN
ajfa-10795	74	29	of	of	ADP
ajfa-10795	74	30	earnings	earning	NOUN
ajfa-10795	74	31	and	and	CCONJ
ajfa-10795	74	32	historical	historical	ADJ
ajfa-10795	74	33	cash	cash	NOUN
ajfa-10795	74	34	flows	flow	NOUN
ajfa-10795	74	35	for	for	ADP
ajfa-10795	74	36	predicting	predict	VERB
ajfa-10795	74	37	future	future	ADJ
ajfa-10795	74	38	cash	cash	NOUN
ajfa-10795	74	39	flows	flow	NOUN
ajfa-10795	74	40	is	be	AUX
ajfa-10795	74	41	subject	subject	ADJ
ajfa-10795	74	42	to	to	ADP
ajfa-10795	74	43	expected	expect	VERB
ajfa-10795	74	44	operating	operate	VERB
ajfa-10795	74	45	cash	cash	NOUN
ajfa-10795	74	46	cycle	cycle	NOUN
ajfa-10795	74	47	of	of	ADP
ajfa-10795	74	48	firms	firm	NOUN
ajfa-10795	74	49	.	.	PUNCT
ajfa-10795	75	1	to	to	PART
ajfa-10795	75	2	provide	provide	VERB
ajfa-10795	75	3	an	an	DET
ajfa-10795	75	4	optimal	optimal	ADJ
ajfa-10795	75	5	model	model	NOUN
ajfa-10795	75	6	for	for	ADP
ajfa-10795	75	7	predicting	predict	VERB
ajfa-10795	75	8	future	future	ADJ
ajfa-10795	75	9	cash	cash	NOUN
ajfa-10795	75	10	flow	flow	NOUN
ajfa-10795	75	11	,	,	PUNCT
ajfa-10795	75	12	lorek	lorek	NOUN
ajfa-10795	75	13	and	and	CCONJ
ajfa-10795	75	14	willinger	willinger	NOUN
ajfa-10795	75	15	(	(	PUNCT
ajfa-10795	75	16	1996	1996	NUM
ajfa-10795	75	17	)	)	PUNCT
ajfa-10795	75	18	use	use	VERB
ajfa-10795	75	19	seasonal	seasonal	ADJ
ajfa-10795	75	20	data	datum	NOUN
ajfa-10795	75	21	rather	rather	ADV
ajfa-10795	75	22	than	than	ADP
ajfa-10795	75	23	annual	annual	ADJ
ajfa-10795	75	24	data	datum	NOUN
ajfa-10795	75	25	.	.	PUNCT
ajfa-10795	76	1	they	they	PRON
ajfa-10795	76	2	developed	develop	VERB
ajfa-10795	76	3	a	a	DET
ajfa-10795	76	4	multivariate	multivariate	NOUN
ajfa-10795	76	5	time	time	NOUN
ajfa-10795	76	6	series	series	PROPN
ajfa-10795	76	7	model	model	NOUN
ajfa-10795	76	8	using	use	VERB
ajfa-10795	76	9	operating	operate	VERB
ajfa-10795	76	10	income	income	NOUN
ajfa-10795	76	11	,	,	PUNCT
ajfa-10795	76	12	operating	operate	VERB
ajfa-10795	76	13	cash	cash	NOUN
ajfa-10795	76	14	flows	flow	NOUN
ajfa-10795	76	15	,	,	PUNCT
ajfa-10795	76	16	and	and	CCONJ
ajfa-10795	76	17	current	current	ADJ
ajfa-10795	76	18	assets	asset	NOUN
ajfa-10795	76	19	and	and	CCONJ
ajfa-10795	76	20	liabilities	liability	NOUN
ajfa-10795	76	21	.	.	PUNCT
ajfa-10795	77	1	their	their	PRON
ajfa-10795	77	2	results	result	NOUN
ajfa-10795	77	3	indicate	indicate	VERB
ajfa-10795	77	4	that	that	SCONJ
ajfa-10795	77	5	multivariate	multivariate	NOUN
ajfa-10795	77	6	time	time	NOUN
ajfa-10795	77	7	series	series	PROPN
ajfa-10795	77	8	model	model	PROPN
ajfa-10795	77	9	predict	predict	VERB
ajfa-10795	77	10	operating	operate	VERB
ajfa-10795	77	11	cash	cash	NOUN
ajfa-10795	77	12	flows	flow	NOUN
ajfa-10795	77	13	in	in	ADP
ajfa-10795	77	14	a	a	DET
ajfa-10795	77	15	better	well	ADJ
ajfa-10795	77	16	way	way	NOUN
ajfa-10795	77	17	.	.	PUNCT
ajfa-10795	78	1	according	accord	VERB
ajfa-10795	78	2	to	to	ADP
ajfa-10795	78	3	findings	finding	NOUN
ajfa-10795	78	4	,	,	PUNCT
ajfa-10795	78	5	the	the	DET
ajfa-10795	78	6	use	use	NOUN
ajfa-10795	78	7	of	of	ADP
ajfa-10795	78	8	accruals	accrual	NOUN
ajfa-10795	78	9	has	have	VERB
ajfa-10795	78	10	better	well	ADJ
ajfa-10795	78	11	ability	ability	NOUN
ajfa-10795	78	12	for	for	ADP
ajfa-10795	78	13	predicting	predict	VERB
ajfa-10795	78	14	cash	cash	NOUN
ajfa-10795	78	15	flows	flow	NOUN
ajfa-10795	78	16	than	than	ADP
ajfa-10795	78	17	cash	cash	NOUN
ajfa-10795	78	18	flows	flow	NOUN
ajfa-10795	78	19	which	which	PRON
ajfa-10795	78	20	is	be	AUX
ajfa-10795	78	21	consistent	consistent	ADJ
ajfa-10795	78	22	with	with	ADP
ajfa-10795	78	23	the	the	DET
ajfa-10795	78	24	claim	claim	NOUN
ajfa-10795	78	25	of	of	ADP
ajfa-10795	78	26	financial	financial	ADJ
ajfa-10795	78	27	accounting	accounting	NOUN
ajfa-10795	78	28	standards	standard	NOUN
ajfa-10795	78	29	board	board	NOUN
ajfa-10795	78	30	(	(	PUNCT
ajfa-10795	78	31	fasb	fasb	PROPN
ajfa-10795	78	32	)	)	PUNCT
ajfa-10795	78	33	.	.	PUNCT
ajfa-10795	79	1	mcbeth	mcbeth	PROPN
ajfa-10795	79	2	(	(	PUNCT
ajfa-10795	79	3	1993	1993	NUM
ajfa-10795	79	4	)	)	PUNCT
ajfa-10795	79	5	examines	examine	VERB
ajfa-10795	79	6	the	the	DET
ajfa-10795	79	7	ability	ability	NOUN
ajfa-10795	79	8	of	of	ADP
ajfa-10795	79	9	cash	cash	NOUN
ajfa-10795	79	10	flows	flow	NOUN
ajfa-10795	79	11	and	and	CCONJ
ajfa-10795	79	12	earnings	earning	NOUN
ajfa-10795	79	13	in	in	ADP
ajfa-10795	79	14	order	order	NOUN
ajfa-10795	79	15	to	to	PART
ajfa-10795	79	16	predict	predict	VERB
ajfa-10795	79	17	the	the	DET
ajfa-10795	79	18	future	future	ADJ
ajfa-10795	79	19	cash	cash	NOUN
ajfa-10795	79	20	flows	flow	NOUN
ajfa-10795	79	21	.	.	PUNCT
ajfa-10795	80	1	he	he	PRON
ajfa-10795	80	2	directly	directly	ADV
ajfa-10795	80	3	obtains	obtain	VERB
ajfa-10795	80	4	cash	cash	NOUN
ajfa-10795	80	5	flow	flow	NOUN
ajfa-10795	80	6	from	from	ADP
ajfa-10795	80	7	operations	operation	NOUN
ajfa-10795	80	8	from	from	ADP
ajfa-10795	80	9	statement	statement	NOUN
ajfa-10795	80	10	of	of	ADP
ajfa-10795	80	11	cash	cash	NOUN
ajfa-10795	80	12	flows	flow	NOUN
ajfa-10795	80	13	and	and	CCONJ
ajfa-10795	80	14	earnings	earning	NOUN
ajfa-10795	80	15	from	from	ADP
ajfa-10795	80	16	income	income	NOUN
ajfa-10795	80	17	statement	statement	NOUN
ajfa-10795	80	18	of	of	ADP
ajfa-10795	80	19	the	the	DET
ajfa-10795	80	20	companies	company	NOUN
ajfa-10795	80	21	.	.	PUNCT
ajfa-10795	81	1	he	he	PRON
ajfa-10795	81	2	finds	find	VERB
ajfa-10795	81	3	that	that	SCONJ
ajfa-10795	81	4	neither	neither	CCONJ
ajfa-10795	81	5	past	past	ADJ
ajfa-10795	81	6	earnings	earning	NOUN
ajfa-10795	81	7	nor	nor	CCONJ
ajfa-10795	81	8	cash	cash	NOUN
ajfa-10795	81	9	flows	flow	NOUN
ajfa-10795	81	10	from	from	ADP
ajfa-10795	81	11	operations	operation	NOUN
ajfa-10795	81	12	could	could	AUX
ajfa-10795	81	13	be	be	AUX
ajfa-10795	81	14	suitable	suitable	ADJ
ajfa-10795	81	15	predictor	predictor	NOUN
ajfa-10795	81	16	for	for	ADP
ajfa-10795	81	17	future	future	ADJ
ajfa-10795	81	18	cash	cash	NOUN
ajfa-10795	81	19	flows	flow	NOUN
ajfa-10795	81	20	.	.	PUNCT
ajfa-10795	82	1	percy	percy	PROPN
ajfa-10795	82	2	and	and	CCONJ
ajfa-10795	82	3	stokes	stokes	PROPN
ajfa-10795	82	4	(	(	PUNCT
ajfa-10795	82	5	1992	1992	NUM
ajfa-10795	82	6	)	)	PUNCT
ajfa-10795	82	7	replicate	replicate	VERB
ajfa-10795	82	8	the	the	DET
ajfa-10795	82	9	analysis	analysis	NOUN
ajfa-10795	82	10	conducted	conduct	VERB
ajfa-10795	82	11	by	by	ADP
ajfa-10795	82	12	bowen	bowen	PROPN
ajfa-10795	82	13	,	,	PUNCT
ajfa-10795	82	14	burgstahler	burgstahler	NOUN
ajfa-10795	82	15	,	,	PUNCT
ajfa-10795	82	16	and	and	CCONJ
ajfa-10795	82	17	daley	daley	PROPN
ajfa-10795	82	18	(	(	PUNCT
ajfa-10795	82	19	1986	1986	NUM
ajfa-10795	82	20	)	)	PUNCT
ajfa-10795	82	21	.	.	PUNCT
ajfa-10795	83	1	they	they	PRON
ajfa-10795	83	2	employ	employ	VERB
ajfa-10795	83	3	two	two	NUM
ajfa-10795	83	4	measures	measure	NOUN
ajfa-10795	83	5	of	of	ADP
ajfa-10795	83	6	cash	cash	NOUN
ajfa-10795	83	7	flows	flow	NOUN
ajfa-10795	83	8	.	.	PUNCT
ajfa-10795	84	1	the	the	DET
ajfa-10795	84	2	first	first	ADJ
ajfa-10795	84	3	measure	measure	NOUN
ajfa-10795	84	4	which	which	PRON
ajfa-10795	84	5	is	be	AUX
ajfa-10795	84	6	traditional	traditional	ADJ
ajfa-10795	84	7	is	be	AUX
ajfa-10795	84	8	composed	compose	VERB
ajfa-10795	84	9	of	of	ADP
ajfa-10795	84	10	net	net	ADJ
ajfa-10795	84	11	income	income	NOUN
ajfa-10795	84	12	plus	plus	CCONJ
ajfa-10795	84	13	depreciation	depreciation	NOUN
ajfa-10795	84	14	and	and	CCONJ
ajfa-10795	84	15	amortization	amortization	NOUN
ajfa-10795	84	16	plus	plus	CCONJ
ajfa-10795	84	17	working	work	VERB
ajfa-10795	84	18	capital	capital	NOUN
ajfa-10795	84	19	from	from	ADP
ajfa-10795	84	20	operations	operation	NOUN
ajfa-10795	84	21	and	and	CCONJ
ajfa-10795	84	22	the	the	DET
ajfa-10795	84	23	second	second	ADJ
ajfa-10795	84	24	measure	measure	NOUN
ajfa-10795	84	25	is	be	AUX
ajfa-10795	84	26	comprised	comprise	VERB
ajfa-10795	84	27	of	of	ADP
ajfa-10795	84	28	working	work	VERB
ajfa-10795	84	29	capital	capital	NOUN
ajfa-10795	84	30	from	from	ADP
ajfa-10795	84	31	operations	operation	NOUN
ajfa-10795	84	32	plus	plus	CCONJ
ajfa-10795	84	33	extra	extra	ADJ
ajfa-10795	84	34	adjustments	adjustment	NOUN
ajfa-10795	84	35	from	from	ADP
ajfa-10795	84	36	changes	change	NOUN
ajfa-10795	84	37	in	in	ADP
ajfa-10795	84	38	current	current	ADJ
ajfa-10795	84	39	non	non	ADJ
ajfa-10795	84	40	-	-	ADJ
ajfa-10795	84	41	cash	cash	ADJ
ajfa-10795	84	42	and	and	CCONJ
ajfa-10795	84	43	current	current	ADJ
ajfa-10795	84	44	liabilities	liability	NOUN
ajfa-10795	84	45	which	which	PRON
ajfa-10795	84	46	was	be	AUX
ajfa-10795	84	47	more	more	ADV
ajfa-10795	84	48	modified	modified	ADJ
ajfa-10795	84	49	.	.	PUNCT
ajfa-10795	85	1	asian	asian	ADJ
ajfa-10795	85	2	journal	journal	PROPN
ajfa-10795	85	3	of	of	ADP
ajfa-10795	85	4	finance	finance	PROPN
ajfa-10795	85	5	&	&	CCONJ
ajfa-10795	85	6	accounting	accounting	PROPN
ajfa-10795	85	7	issn	issn	PROPN
ajfa-10795	85	8	1946	1946	NUM
ajfa-10795	85	9	-	-	PUNCT
ajfa-10795	85	10	052x	052x	PROPN
ajfa-10795	85	11	2017	2017	NUM
ajfa-10795	85	12	,	,	PUNCT
ajfa-10795	85	13	vol	vol	NOUN
ajfa-10795	85	14	.	.	NOUN
ajfa-10795	85	15	9	9	NUM
ajfa-10795	85	16	,	,	PUNCT
ajfa-10795	85	17	no	no	INTJ
ajfa-10795	85	18	.	.	NOUN
ajfa-10795	85	19	1	1	NUM
ajfa-10795	85	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-10795	85	21	95	95	NUM
ajfa-10795	85	22	in	in	ADP
ajfa-10795	85	23	order	order	NOUN
ajfa-10795	85	24	to	to	PART
ajfa-10795	85	25	investigate	investigate	VERB
ajfa-10795	85	26	the	the	DET
ajfa-10795	85	27	relationship	relationship	NOUN
ajfa-10795	85	28	between	between	ADP
ajfa-10795	85	29	cash	cash	NOUN
ajfa-10795	85	30	flows	flow	NOUN
ajfa-10795	85	31	and	and	CCONJ
ajfa-10795	85	32	earnings	earning	NOUN
ajfa-10795	85	33	,	,	PUNCT
ajfa-10795	85	34	they	they	PRON
ajfa-10795	85	35	apply	apply	VERB
ajfa-10795	85	36	data	datum	NOUN
ajfa-10795	85	37	from	from	ADP
ajfa-10795	85	38	a	a	DET
ajfa-10795	85	39	sample	sample	NOUN
ajfa-10795	85	40	of	of	ADP
ajfa-10795	85	41	99	99	NUM
ajfa-10795	85	42	australian	australian	ADJ
ajfa-10795	85	43	firms	firm	NOUN
ajfa-10795	85	44	in23	in23	PROPN
ajfa-10795	85	45	industry	industry	NOUN
ajfa-10795	85	46	groups	group	NOUN
ajfa-10795	85	47	over	over	ADP
ajfa-10795	85	48	the	the	DET
ajfa-10795	85	49	period	period	NOUN
ajfa-10795	85	50	from	from	ADP
ajfa-10795	85	51	1974	1974	NUM
ajfa-10795	85	52	to	to	ADP
ajfa-10795	85	53	1985	1985	NUM
ajfa-10795	85	54	.	.	PUNCT
ajfa-10795	86	1	their	their	PRON
ajfa-10795	86	2	findings	finding	NOUN
ajfa-10795	86	3	were	be	AUX
ajfa-10795	86	4	in	in	ADP
ajfa-10795	86	5	line	line	NOUN
ajfa-10795	86	6	with	with	ADP
ajfa-10795	86	7	the	the	DET
ajfa-10795	86	8	findings	finding	NOUN
ajfa-10795	86	9	of	of	ADP
ajfa-10795	86	10	the	the	DET
ajfa-10795	86	11	bowen	bowen	NOUN
ajfa-10795	86	12	,	,	PUNCT
ajfa-10795	86	13	burgstahler	burgstahler	NOUN
ajfa-10795	86	14	,	,	PUNCT
ajfa-10795	86	15	and	and	CCONJ
ajfa-10795	86	16	daley	daley	PROPN
ajfa-10795	86	17	(	(	PUNCT
ajfa-10795	86	18	1986	1986	NUM
ajfa-10795	86	19	)	)	PUNCT
ajfa-10795	86	20	.	.	PUNCT
ajfa-10795	87	1	this	this	PRON
ajfa-10795	87	2	means	mean	VERB
ajfa-10795	87	3	that	that	SCONJ
ajfa-10795	87	4	traditional	traditional	ADJ
ajfa-10795	87	5	measure	measure	NOUN
ajfa-10795	87	6	of	of	ADP
ajfa-10795	87	7	cash	cash	NOUN
ajfa-10795	87	8	flows	flow	NOUN
ajfa-10795	87	9	(	(	PUNCT
ajfa-10795	87	10	first	first	ADJ
ajfa-10795	87	11	measure	measure	NOUN
ajfa-10795	87	12	)	)	PUNCT
ajfa-10795	87	13	provide	provide	VERB
ajfa-10795	87	14	more	more	ADV
ajfa-10795	87	15	accurate	accurate	ADJ
ajfa-10795	87	16	prediction	prediction	NOUN
ajfa-10795	87	17	for	for	ADP
ajfa-10795	87	18	predicting	predict	VERB
ajfa-10795	87	19	cash	cash	NOUN
ajfa-10795	87	20	flows	flow	NOUN
ajfa-10795	87	21	for	for	ADP
ajfa-10795	87	22	one	one	NUM
ajfa-10795	87	23	or	or	CCONJ
ajfa-10795	87	24	two	two	NUM
ajfa-10795	87	25	future	future	ADJ
ajfa-10795	87	26	years	year	NOUN
ajfa-10795	87	27	compared	compare	VERB
ajfa-10795	87	28	with	with	ADP
ajfa-10795	87	29	the	the	DET
ajfa-10795	87	30	measure	measure	NOUN
ajfa-10795	87	31	of	of	ADP
ajfa-10795	87	32	modified	modify	VERB
ajfa-10795	87	33	cash	cash	NOUN
ajfa-10795	87	34	flows	flow	NOUN
ajfa-10795	87	35	(	(	PUNCT
ajfa-10795	87	36	second	second	ADJ
ajfa-10795	87	37	measure	measure	NOUN
ajfa-10795	87	38	)	)	PUNCT
ajfa-10795	87	39	.	.	PUNCT
ajfa-10795	88	1	bowen	bowen	PROPN
ajfa-10795	88	2	,	,	PUNCT
ajfa-10795	88	3	burgstahler	burgstahler	NOUN
ajfa-10795	88	4	,	,	PUNCT
ajfa-10795	88	5	and	and	CCONJ
ajfa-10795	88	6	daley	daley	PROPN
ajfa-10795	88	7	(	(	PUNCT
ajfa-10795	88	8	1986	1986	NUM
ajfa-10795	88	9	)	)	PUNCT
ajfa-10795	88	10	investigate	investigate	VERB
ajfa-10795	88	11	the	the	DET
ajfa-10795	88	12	association	association	NOUN
ajfa-10795	88	13	between	between	ADP
ajfa-10795	88	14	earnings	earning	NOUN
ajfa-10795	88	15	and	and	CCONJ
ajfa-10795	88	16	different	different	ADJ
ajfa-10795	88	17	measures	measure	NOUN
ajfa-10795	88	18	of	of	ADP
ajfa-10795	88	19	cash	cash	NOUN
ajfa-10795	88	20	flows	flow	NOUN
ajfa-10795	88	21	.	.	PUNCT
ajfa-10795	89	1	additionally	additionally	ADV
ajfa-10795	89	2	,	,	PUNCT
ajfa-10795	89	3	they	they	PRON
ajfa-10795	89	4	compare	compare	VERB
ajfa-10795	89	5	the	the	DET
ajfa-10795	89	6	predictability	predictability	NOUN
ajfa-10795	89	7	of	of	ADP
ajfa-10795	89	8	earnings	earning	NOUN
ajfa-10795	89	9	versus	versus	ADP
ajfa-10795	89	10	cash	cash	NOUN
ajfa-10795	89	11	flows	flow	NOUN
ajfa-10795	89	12	in	in	ADP
ajfa-10795	89	13	order	order	NOUN
ajfa-10795	89	14	to	to	PART
ajfa-10795	89	15	predict	predict	VERB
ajfa-10795	89	16	future	future	ADJ
ajfa-10795	89	17	cash	cash	NOUN
ajfa-10795	89	18	flows	flow	NOUN
ajfa-10795	89	19	.	.	PUNCT
ajfa-10795	90	1	using	use	VERB
ajfa-10795	90	2	financial	financial	ADJ
ajfa-10795	90	3	statements	statement	NOUN
ajfa-10795	90	4	data	datum	NOUN
ajfa-10795	90	5	of	of	ADP
ajfa-10795	90	6	a	a	DET
ajfa-10795	90	7	sample	sample	NOUN
ajfa-10795	90	8	of	of	ADP
ajfa-10795	90	9	324	324	NUM
ajfa-10795	90	10	firms	firm	NOUN
ajfa-10795	90	11	during	during	ADP
ajfa-10795	90	12	period	period	NOUN
ajfa-10795	90	13	from	from	ADP
ajfa-10795	90	14	1971	1971	NUM
ajfa-10795	90	15	to	to	ADP
ajfa-10795	90	16	1981	1981	NUM
ajfa-10795	90	17	,	,	PUNCT
ajfa-10795	90	18	they	they	PRON
ajfa-10795	90	19	demonstrate	demonstrate	VERB
ajfa-10795	90	20	that	that	SCONJ
ajfa-10795	90	21	accruals	accrual	NOUN
ajfa-10795	90	22	-	-	PUNCT
ajfa-10795	90	23	based	base	VERB
ajfa-10795	90	24	earnings	earning	NOUN
ajfa-10795	90	25	are	be	AUX
ajfa-10795	90	26	highly	highly	ADV
ajfa-10795	90	27	related	related	ADJ
ajfa-10795	90	28	to	to	ADP
ajfa-10795	90	29	traditional	traditional	ADJ
ajfa-10795	90	30	measures	measure	NOUN
ajfa-10795	90	31	of	of	ADP
ajfa-10795	90	32	cash	cash	NOUN
ajfa-10795	90	33	flows	flow	NOUN
ajfa-10795	90	34	(	(	PUNCT
ajfa-10795	90	35	working	work	VERB
ajfa-10795	90	36	capital	capital	NOUN
ajfa-10795	90	37	from	from	ADP
ajfa-10795	90	38	operations	operation	NOUN
ajfa-10795	90	39	and	and	CCONJ
ajfa-10795	90	40	earnings	earning	NOUN
ajfa-10795	90	41	before	before	ADP
ajfa-10795	90	42	extraordinary	extraordinary	ADJ
ajfa-10795	90	43	items	item	NOUN
ajfa-10795	90	44	and	and	CCONJ
ajfa-10795	90	45	discontinued	discontinue	VERB
ajfa-10795	90	46	operations	operation	NOUN
ajfa-10795	90	47	plus	plus	CCONJ
ajfa-10795	90	48	depreciation	depreciation	NOUN
ajfa-10795	90	49	)	)	PUNCT
ajfa-10795	90	50	.	.	PUNCT
ajfa-10795	91	1	however	however	ADV
ajfa-10795	91	2	,	,	PUNCT
ajfa-10795	91	3	they	they	PRON
ajfa-10795	91	4	report	report	VERB
ajfa-10795	91	5	a	a	DET
ajfa-10795	91	6	low	low	ADJ
ajfa-10795	91	7	association	association	NOUN
ajfa-10795	91	8	between	between	ADP
ajfa-10795	91	9	other	other	ADJ
ajfa-10795	91	10	measures	measure	NOUN
ajfa-10795	91	11	such	such	ADJ
ajfa-10795	91	12	as	as	ADP
ajfa-10795	91	13	cash	cash	NOUN
ajfa-10795	91	14	flow	flow	NOUN
ajfa-10795	91	15	from	from	ADP
ajfa-10795	91	16	operations	operation	NOUN
ajfa-10795	91	17	,	,	PUNCT
ajfa-10795	91	18	cash	cash	NOUN
ajfa-10795	91	19	flow	flow	NOUN
ajfa-10795	91	20	after	after	ADP
ajfa-10795	91	21	investing	invest	VERB
ajfa-10795	91	22	activities	activity	NOUN
ajfa-10795	91	23	and	and	CCONJ
ajfa-10795	91	24	before	before	ADP
ajfa-10795	91	25	financing	financing	NOUN
ajfa-10795	91	26	activities	activity	NOUN
ajfa-10795	91	27	,	,	PUNCT
ajfa-10795	91	28	finally	finally	ADV
ajfa-10795	91	29	changes	change	VERB
ajfa-10795	91	30	in	in	ADP
ajfa-10795	91	31	cash	cash	NOUN
ajfa-10795	91	32	during	during	ADP
ajfa-10795	91	33	the	the	DET
ajfa-10795	91	34	financial	financial	ADJ
ajfa-10795	91	35	period	period	NOUN
ajfa-10795	91	36	.	.	PUNCT
ajfa-10795	92	1	according	accord	VERB
ajfa-10795	92	2	to	to	ADP
ajfa-10795	92	3	the	the	DET
ajfa-10795	92	4	literature	literature	NOUN
ajfa-10795	92	5	,	,	PUNCT
ajfa-10795	92	6	this	this	DET
ajfa-10795	92	7	study	study	NOUN
ajfa-10795	92	8	developed	develop	VERB
ajfa-10795	92	9	four	four	NUM
ajfa-10795	92	10	hypotheses	hypothesis	NOUN
ajfa-10795	92	11	as	as	SCONJ
ajfa-10795	92	12	follows	follow	VERB
ajfa-10795	92	13	:	:	PUNCT
ajfa-10795	92	14	h1	h1	NOUN
ajfa-10795	92	15	:	:	PUNCT
ajfa-10795	92	16	operational	operational	ADJ
ajfa-10795	92	17	cash	cash	NOUN
ajfa-10795	92	18	flows	flow	NOUN
ajfa-10795	92	19	have	have	VERB
ajfa-10795	92	20	ability	ability	NOUN
ajfa-10795	92	21	to	to	PART
ajfa-10795	92	22	predict	predict	VERB
ajfa-10795	92	23	future	future	ADJ
ajfa-10795	92	24	cash	cash	NOUN
ajfa-10795	92	25	flows	flow	NOUN
ajfa-10795	92	26	.	.	PUNCT
ajfa-10795	93	1	h2	h2	NOUN
ajfa-10795	93	2	:	:	PUNCT
ajfa-10795	93	3	current	current	ADJ
ajfa-10795	93	4	earnings	earning	NOUN
ajfa-10795	93	5	have	have	VERB
ajfa-10795	93	6	ability	ability	NOUN
ajfa-10795	93	7	to	to	PART
ajfa-10795	93	8	predict	predict	VERB
ajfa-10795	93	9	future	future	ADJ
ajfa-10795	93	10	cash	cash	NOUN
ajfa-10795	93	11	flows	flow	NOUN
ajfa-10795	93	12	.	.	PUNCT
ajfa-10795	94	1	h3	h3	NOUN
ajfa-10795	94	2	:	:	PUNCT
ajfa-10795	94	3	current	current	ADJ
ajfa-10795	94	4	earnings	earning	NOUN
ajfa-10795	94	5	plus	plus	CCONJ
ajfa-10795	94	6	depreciation	depreciation	NOUN
ajfa-10795	94	7	have	have	VERB
ajfa-10795	94	8	ability	ability	NOUN
ajfa-10795	94	9	to	to	PART
ajfa-10795	94	10	predict	predict	VERB
ajfa-10795	94	11	future	future	ADJ
ajfa-10795	94	12	cash	cash	NOUN
ajfa-10795	94	13	flows	flow	NOUN
ajfa-10795	94	14	.	.	PUNCT
ajfa-10795	95	1	h4	h4	NOUN
ajfa-10795	95	2	:	:	PUNCT
ajfa-10795	95	3	operational	operational	ADJ
ajfa-10795	95	4	working	work	VERB
ajfa-10795	95	5	capital	capital	NOUN
ajfa-10795	95	6	has	have	VERB
ajfa-10795	95	7	ability	ability	NOUN
ajfa-10795	95	8	to	to	PART
ajfa-10795	95	9	predict	predict	VERB
ajfa-10795	95	10	future	future	ADJ
ajfa-10795	95	11	cash	cash	NOUN
ajfa-10795	95	12	flows	flow	NOUN
ajfa-10795	95	13	.	.	PUNCT
ajfa-10795	96	1	3	3	X
ajfa-10795	96	2	.	.	X
ajfa-10795	96	3	research	research	NOUN
ajfa-10795	96	4	design	design	VERB
ajfa-10795	96	5	the	the	DET
ajfa-10795	96	6	main	main	ADJ
ajfa-10795	96	7	purpose	purpose	NOUN
ajfa-10795	96	8	of	of	ADP
ajfa-10795	96	9	this	this	DET
ajfa-10795	96	10	study	study	NOUN
ajfa-10795	96	11	is	be	AUX
ajfa-10795	96	12	to	to	PART
ajfa-10795	96	13	provide	provide	VERB
ajfa-10795	96	14	evidence	evidence	NOUN
ajfa-10795	96	15	with	with	ADP
ajfa-10795	96	16	respect	respect	NOUN
ajfa-10795	96	17	to	to	ADP
ajfa-10795	96	18	relative	relative	ADJ
ajfa-10795	96	19	usefulness	usefulness	NOUN
ajfa-10795	96	20	of	of	ADP
ajfa-10795	96	21	accruals	accrual	NOUN
ajfa-10795	96	22	-	-	PUNCT
ajfa-10795	96	23	based	base	VERB
ajfa-10795	96	24	earnings	earning	NOUN
ajfa-10795	96	25	cash	cash	NOUN
ajfa-10795	96	26	flow	flow	NOUN
ajfa-10795	96	27	from	from	ADP
ajfa-10795	96	28	operations	operation	NOUN
ajfa-10795	96	29	(	(	PUNCT
ajfa-10795	96	30	reported	report	VERB
ajfa-10795	96	31	in	in	ADP
ajfa-10795	96	32	cash	cash	NOUN
ajfa-10795	96	33	flow	flow	NOUN
ajfa-10795	96	34	statement	statement	NOUN
ajfa-10795	96	35	)	)	PUNCT
ajfa-10795	96	36	in	in	ADP
ajfa-10795	96	37	predicting	predict	VERB
ajfa-10795	96	38	future	future	ADJ
ajfa-10795	96	39	cash	cash	NOUN
ajfa-10795	96	40	flow	flow	NOUN
ajfa-10795	96	41	.	.	PUNCT
ajfa-10795	97	1	therefore	therefore	ADV
ajfa-10795	97	2	,	,	PUNCT
ajfa-10795	97	3	to	to	PART
ajfa-10795	97	4	investigate	investigate	VERB
ajfa-10795	97	5	the	the	DET
ajfa-10795	97	6	predictive	predictive	ADJ
ajfa-10795	97	7	ability	ability	NOUN
ajfa-10795	97	8	of	of	ADP
ajfa-10795	97	9	measures	measure	NOUN
ajfa-10795	97	10	of	of	ADP
ajfa-10795	97	11	earnings	earning	NOUN
ajfa-10795	97	12	and	and	CCONJ
ajfa-10795	97	13	cash	cash	NOUN
ajfa-10795	97	14	flow	flow	NOUN
ajfa-10795	97	15	in	in	ADP
ajfa-10795	97	16	predicting	predict	VERB
ajfa-10795	97	17	future	future	ADJ
ajfa-10795	97	18	cash	cash	NOUN
ajfa-10795	97	19	flows	flow	NOUN
ajfa-10795	97	20	,	,	PUNCT
ajfa-10795	97	21	this	this	DET
ajfa-10795	97	22	study	study	NOUN
ajfa-10795	97	23	estimates	estimate	VERB
ajfa-10795	97	24	the	the	DET
ajfa-10795	97	25	following	follow	VERB
ajfa-10795	97	26	model	model	NOUN
ajfa-10795	97	27	explaining	explain	VERB
ajfa-10795	97	28	cash	cash	NOUN
ajfa-10795	97	29	flow	flow	NOUN
ajfa-10795	97	30	from	from	ADP
ajfa-10795	97	31	operations	operation	NOUN
ajfa-10795	97	32	in	in	ADP
ajfa-10795	97	33	year	year	NOUN
ajfa-10795	97	34	t	t	PROPN
ajfa-10795	97	35	(	(	PUNCT
ajfa-10795	97	36	cfoi	cfoi	PROPN
ajfa-10795	97	37	,	,	PUNCT
ajfa-10795	97	38	t	t	PROPN
ajfa-10795	97	39	)	)	PUNCT
ajfa-10795	97	40	,	,	PUNCT
ajfa-10795	97	41	incorporating	incorporate	VERB
ajfa-10795	97	42	the	the	DET
ajfa-10795	97	43	four	four	NUM
ajfa-10795	97	44	primary	primary	ADJ
ajfa-10795	97	45	variables	variable	NOUN
ajfa-10795	97	46	of	of	ADP
ajfa-10795	97	47	net	net	ADJ
ajfa-10795	97	48	earnings	earning	NOUN
ajfa-10795	97	49	before	before	ADP
ajfa-10795	97	50	tax	tax	NOUN
ajfa-10795	97	51	and	and	CCONJ
ajfa-10795	97	52	after	after	ADP
ajfa-10795	97	53	extraordinary	extraordinary	ADJ
ajfa-10795	97	54	items	item	NOUN
ajfa-10795	97	55	in	in	ADP
ajfa-10795	97	56	year	year	NOUN
ajfa-10795	97	57	t	t	PROPN
ajfa-10795	97	58	–	–	PUNCT
ajfa-10795	97	59	1	1	NUM
ajfa-10795	97	60	(	(	PUNCT
ajfa-10795	97	61	earnsi	earnsi	NOUN
ajfa-10795	97	62	,	,	PUNCT
ajfa-10795	97	63	t-1	t-1	PROPN
ajfa-10795	97	64	)	)	PUNCT
ajfa-10795	97	65	,	,	PUNCT
ajfa-10795	97	66	net	net	ADJ
ajfa-10795	97	67	earnings	earning	NOUN
ajfa-10795	97	68	before	before	ADP
ajfa-10795	97	69	extraordinary	extraordinary	ADJ
ajfa-10795	97	70	items	item	NOUN
ajfa-10795	97	71	plus	plus	CCONJ
ajfa-10795	97	72	depreciation	depreciation	NOUN
ajfa-10795	97	73	and	and	CCONJ
ajfa-10795	97	74	amortization	amortization	NOUN
ajfa-10795	97	75	expense	expense	NOUN
ajfa-10795	97	76	in	in	ADP
ajfa-10795	97	77	year	year	NOUN
ajfa-10795	97	78	t	t	PROPN
ajfa-10795	97	79	–	–	PUNCT
ajfa-10795	97	80	1	1	NUM
ajfa-10795	97	81	(	(	PUNCT
ajfa-10795	97	82	nebepdai	nebepdai	NOUN
ajfa-10795	97	83	,	,	PUNCT
ajfa-10795	97	84	t-1	t-1	PROPN
ajfa-10795	97	85	)	)	PUNCT
ajfa-10795	97	86	,	,	PUNCT
ajfa-10795	97	87	working	work	VERB
ajfa-10795	97	88	capital	capital	NOUN
ajfa-10795	97	89	from	from	ADP
ajfa-10795	97	90	operations	operation	NOUN
ajfa-10795	97	91	in	in	ADP
ajfa-10795	97	92	year	year	NOUN
ajfa-10795	97	93	t	t	PROPN
ajfa-10795	97	94	–	–	PUNCT
ajfa-10795	97	95	1	1	NUM
ajfa-10795	97	96	(	(	PUNCT
ajfa-10795	97	97	wcfoi	wcfoi	PROPN
ajfa-10795	97	98	,	,	PUNCT
ajfa-10795	97	99	t-1	t-1	PROPN
ajfa-10795	97	100	)	)	PUNCT
ajfa-10795	97	101	,	,	PUNCT
ajfa-10795	97	102	cash	cash	NOUN
ajfa-10795	97	103	flow	flow	NOUN
ajfa-10795	97	104	from	from	ADP
ajfa-10795	97	105	operations	operation	NOUN
ajfa-10795	97	106	in	in	ADP
ajfa-10795	97	107	year	year	NOUN
ajfa-10795	97	108	t	t	PROPN
ajfa-10795	97	109	–	–	PUNCT
ajfa-10795	97	110	1	1	NUM
ajfa-10795	97	111	(	(	PUNCT
ajfa-10795	97	112	cfoi	cfoi	ADJ
ajfa-10795	97	113	,	,	PUNCT
ajfa-10795	97	114	t-1	t-1	PROPN
ajfa-10795	97	115	)	)	PUNCT
ajfa-10795	97	116	,	,	PUNCT
ajfa-10795	97	117	initially	initially	ADV
ajfa-10795	97	118	using	use	VERB
ajfa-10795	97	119	ols	ol	NOUN
ajfa-10795	97	120	regression	regression	NOUN
ajfa-10795	97	121	analysis	analysis	NOUN
ajfa-10795	97	122	.	.	PUNCT
ajfa-10795	98	1	this	this	DET
ajfa-10795	98	2	study	study	NOUN
ajfa-10795	98	3	investigates	investigate	VERB
ajfa-10795	98	4	to	to	ADP
ajfa-10795	98	5	what	what	DET
ajfa-10795	98	6	extent	extent	NOUN
ajfa-10795	98	7	the	the	DET
ajfa-10795	98	8	association	association	NOUN
ajfa-10795	98	9	of	of	ADP
ajfa-10795	98	10	earnings	earning	NOUN
ajfa-10795	98	11	and	and	CCONJ
ajfa-10795	98	12	cash	cash	NOUN
ajfa-10795	98	13	flow	flow	NOUN
ajfa-10795	98	14	from	from	ADP
ajfa-10795	98	15	operations	operation	NOUN
ajfa-10795	98	16	with	with	ADP
ajfa-10795	98	17	future	future	ADJ
ajfa-10795	98	18	cash	cash	NOUN
ajfa-10795	98	19	flow	flow	NOUN
ajfa-10795	98	20	from	from	ADP
ajfa-10795	98	21	operations	operation	NOUN
ajfa-10795	98	22	is	be	AUX
ajfa-10795	98	23	influenced	influence	VERB
ajfa-10795	98	24	by	by	ADP
ajfa-10795	98	25	firm	firm	ADJ
ajfa-10795	98	26	size	size	NOUN
ajfa-10795	98	27	.	.	PUNCT
ajfa-10795	99	1	3.1	3.1	NUM
ajfa-10795	99	2	.	.	PUNCT
ajfa-10795	99	3	sample	sample	NOUN
ajfa-10795	99	4	selection	selection	NOUN
ajfa-10795	99	5	process	process	NOUN
ajfa-10795	99	6	the	the	DET
ajfa-10795	99	7	sampleconsists	sampleconsist	NOUN
ajfa-10795	99	8	of	of	ADP
ajfa-10795	99	9	94	94	NUM
ajfa-10795	99	10	iranian	iranian	ADJ
ajfa-10795	99	11	companies	company	NOUN
ajfa-10795	99	12	,	,	PUNCT
ajfa-10795	99	13	representing	represent	VERB
ajfa-10795	99	14	almost	almost	ADV
ajfa-10795	99	15	all	all	DET
ajfa-10795	99	16	non	non	ADJ
ajfa-10795	99	17	-	-	ADJ
ajfa-10795	99	18	financial	financial	ADJ
ajfa-10795	99	19	firms	firm	NOUN
ajfa-10795	99	20	listed	list	VERB
ajfa-10795	99	21	on	on	ADP
ajfa-10795	99	22	the	the	DET
ajfa-10795	99	23	tehran	tehran	PROPN
ajfa-10795	99	24	stock	stock	PROPN
ajfa-10795	99	25	exchange	exchange	PROPN
ajfa-10795	99	26	(	(	PUNCT
ajfa-10795	99	27	tse	tse	PROPN
ajfa-10795	99	28	)	)	PUNCT
ajfa-10795	99	29	for	for	ADP
ajfa-10795	99	30	the	the	DET
ajfa-10795	99	31	period	period	NOUN
ajfa-10795	99	32	2005	2005	NUM
ajfa-10795	99	33	-	-	SYM
ajfa-10795	99	34	2009	2009	NUM
ajfa-10795	99	35	.	.	PUNCT
ajfa-10795	100	1	however	however	ADV
ajfa-10795	100	2	,	,	PUNCT
ajfa-10795	100	3	the	the	DET
ajfa-10795	100	4	sample	sample	NOUN
ajfa-10795	100	5	selection	selection	NOUN
ajfa-10795	100	6	process	process	NOUN
ajfa-10795	100	7	is	be	AUX
ajfa-10795	100	8	based	base	VERB
ajfa-10795	100	9	on	on	ADP
ajfa-10795	100	10	the	the	DET
ajfa-10795	100	11	following	follow	VERB
ajfa-10795	100	12	criteria	criterion	NOUN
ajfa-10795	100	13	:	:	PUNCT
ajfa-10795	100	14	(	(	PUNCT
ajfa-10795	100	15	i	i	NOUN
ajfa-10795	100	16	)	)	PUNCT
ajfa-10795	100	17	the	the	DET
ajfa-10795	100	18	companies	company	NOUN
ajfa-10795	100	19	should	should	AUX
ajfa-10795	100	20	be	be	AUX
ajfa-10795	100	21	listed	list	VERB
ajfa-10795	100	22	on	on	ADP
ajfa-10795	100	23	tehran	tehran	PROPN
ajfa-10795	100	24	stock	stock	PROPN
ajfa-10795	100	25	exchange	exchange	PROPN
ajfa-10795	100	26	during	during	ADP
ajfa-10795	100	27	the	the	DET
ajfa-10795	100	28	period	period	NOUN
ajfa-10795	100	29	from	from	ADP
ajfa-10795	100	30	2005	2005	NUM
ajfa-10795	100	31	to	to	ADP
ajfa-10795	100	32	2009,(ii	2009,(ii	NUM
ajfa-10795	100	33	)	)	PUNCT
ajfa-10795	100	34	in	in	ADP
ajfa-10795	100	35	order	order	NOUN
ajfa-10795	100	36	to	to	PART
ajfa-10795	100	37	compare	compare	VERB
ajfa-10795	100	38	data	datum	NOUN
ajfa-10795	100	39	,	,	PUNCT
ajfa-10795	100	40	the	the	DET
ajfa-10795	100	41	end	end	NOUN
ajfa-10795	100	42	of	of	ADP
ajfa-10795	100	43	financial	financial	ADJ
ajfa-10795	100	44	year	year	NOUN
ajfa-10795	100	45	(	(	PUNCT
ajfa-10795	100	46	20th	20th	ADJ
ajfa-10795	100	47	march	march	NOUN
ajfa-10795	100	48	)	)	PUNCT
ajfa-10795	100	49	of	of	ADP
ajfa-10795	100	50	the	the	DET
ajfa-10795	100	51	selected	select	VERB
ajfa-10795	100	52	companies	company	NOUN
ajfa-10795	100	53	should	should	AUX
ajfa-10795	100	54	be	be	AUX
ajfa-10795	100	55	the	the	DET
ajfa-10795	100	56	same	same	ADJ
ajfa-10795	100	57	and	and	CCONJ
ajfa-10795	100	58	the	the	DET
ajfa-10795	100	59	asian	asian	ADJ
ajfa-10795	100	60	journal	journal	NOUN
ajfa-10795	100	61	of	of	ADP
ajfa-10795	100	62	finance	finance	PROPN
ajfa-10795	100	63	&	&	CCONJ
ajfa-10795	100	64	accounting	accounting	PROPN
ajfa-10795	100	65	issn	issn	PROPN
ajfa-10795	100	66	1946	1946	NUM
ajfa-10795	100	67	-	-	PUNCT
ajfa-10795	100	68	052x	052x	PROPN
ajfa-10795	100	69	2017	2017	NUM
ajfa-10795	100	70	,	,	PUNCT
ajfa-10795	100	71	vol	vol	NOUN
ajfa-10795	100	72	.	.	NOUN
ajfa-10795	100	73	9	9	NUM
ajfa-10795	100	74	,	,	PUNCT
ajfa-10795	100	75	no	no	INTJ
ajfa-10795	100	76	.	.	NOUN
ajfa-10795	100	77	1	1	NUM
ajfa-10795	100	78	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	100	79	96	96	NUM
ajfa-10795	100	80	companies	company	NOUN
ajfa-10795	100	81	should	should	AUX
ajfa-10795	100	82	not	not	PART
ajfa-10795	100	83	change	change	VERB
ajfa-10795	100	84	their	their	PRON
ajfa-10795	100	85	financial	financial	ADJ
ajfa-10795	100	86	year	year	NOUN
ajfa-10795	100	87	during	during	ADP
ajfa-10795	100	88	the	the	DET
ajfa-10795	100	89	covered	covered	ADJ
ajfa-10795	100	90	period	period	NOUN
ajfa-10795	100	91	,	,	PUNCT
ajfa-10795	100	92	and	and	CCONJ
ajfa-10795	100	93	(	(	PUNCT
ajfa-10795	100	94	iii	iii	X
ajfa-10795	100	95	)	)	PUNCT
ajfa-10795	100	96	financial	financial	ADJ
ajfa-10795	100	97	companies	company	NOUN
ajfa-10795	100	98	such	such	ADJ
ajfa-10795	100	99	as	as	ADP
ajfa-10795	100	100	banks	bank	NOUN
ajfa-10795	100	101	,	,	PUNCT
ajfa-10795	100	102	investment	investment	NOUN
ajfa-10795	100	103	companies	company	NOUN
ajfa-10795	100	104	are	be	AUX
ajfa-10795	100	105	excluded	exclude	VERB
ajfa-10795	100	106	because	because	SCONJ
ajfa-10795	100	107	their	their	PRON
ajfa-10795	100	108	balance	balance	NOUN
ajfa-10795	100	109	sheet	sheet	NOUN
ajfa-10795	100	110	data	datum	NOUN
ajfa-10795	100	111	are	be	AUX
ajfa-10795	100	112	not	not	PART
ajfa-10795	100	113	comparable	comparable	ADJ
ajfa-10795	100	114	with	with	ADP
ajfa-10795	100	115	those	those	PRON
ajfa-10795	100	116	of	of	ADP
ajfa-10795	100	117	nonfinancial	nonfinancial	ADJ
ajfa-10795	100	118	firms	firm	NOUN
ajfa-10795	100	119	.	.	PUNCT
ajfa-10795	101	1	additionally	additionally	ADV
ajfa-10795	101	2	,	,	PUNCT
ajfa-10795	101	3	in	in	ADP
ajfa-10795	101	4	order	order	NOUN
ajfa-10795	101	5	to	to	PART
ajfa-10795	101	6	test	test	VERB
ajfa-10795	101	7	the	the	DET
ajfa-10795	101	8	research	research	NOUN
ajfa-10795	101	9	hypotheses	hypothesis	NOUN
ajfa-10795	101	10	in	in	ADP
ajfa-10795	101	11	two	two	NUM
ajfa-10795	101	12	groups	group	NOUN
ajfa-10795	101	13	of	of	ADP
ajfa-10795	101	14	companies	company	NOUN
ajfa-10795	101	15	,	,	PUNCT
ajfa-10795	101	16	this	this	DET
ajfa-10795	101	17	study	study	NOUN
ajfa-10795	101	18	decomposes	decompose	VERB
ajfa-10795	101	19	the	the	DET
ajfa-10795	101	20	full	full	ADJ
ajfa-10795	101	21	sample	sample	NOUN
ajfa-10795	101	22	into	into	ADP
ajfa-10795	101	23	large	large	ADJ
ajfa-10795	101	24	and	and	CCONJ
ajfa-10795	101	25	small	small	ADJ
ajfa-10795	101	26	companies	company	NOUN
ajfa-10795	101	27	based	base	VERB
ajfa-10795	101	28	on	on	ADP
ajfa-10795	101	29	firms	firm	NOUN
ajfa-10795	101	30	'	'	PART
ajfa-10795	101	31	shares	share	NOUN
ajfa-10795	101	32	market	market	NOUN
ajfa-10795	101	33	value	value	NOUN
ajfa-10795	101	34	.	.	PUNCT
ajfa-10795	102	1	the	the	DET
ajfa-10795	102	2	decomposition	decomposition	NOUN
ajfa-10795	102	3	has	have	AUX
ajfa-10795	102	4	also	also	ADV
ajfa-10795	102	5	been	be	AUX
ajfa-10795	102	6	done	do	VERB
ajfa-10795	102	7	based	base	VERB
ajfa-10795	102	8	on	on	ADP
ajfa-10795	102	9	median	median	PROPN
ajfa-10795	102	10	of	of	ADP
ajfa-10795	102	11	firms	firm	NOUN
ajfa-10795	102	12	'	'	PART
ajfa-10795	102	13	shares	share	NOUN
ajfa-10795	102	14	market	market	NOUN
ajfa-10795	102	15	value	value	NOUN
ajfa-10795	102	16	where	where	SCONJ
ajfa-10795	102	17	companies	company	NOUN
ajfa-10795	102	18	with	with	ADP
ajfa-10795	102	19	shares	share	NOUN
ajfa-10795	102	20	market	market	NOUN
ajfa-10795	102	21	value	value	NOUN
ajfa-10795	102	22	equal	equal	ADJ
ajfa-10795	102	23	or	or	CCONJ
ajfa-10795	102	24	larger	large	ADJ
ajfa-10795	102	25	than	than	ADP
ajfa-10795	102	26	median	median	NOUN
ajfa-10795	102	27	are	be	AUX
ajfa-10795	102	28	regarded	regard	VERB
ajfa-10795	102	29	as	as	ADP
ajfa-10795	102	30	large	large	ADJ
ajfa-10795	102	31	companies	company	NOUN
ajfa-10795	102	32	and	and	CCONJ
ajfa-10795	102	33	small	small	ADJ
ajfa-10795	102	34	companies	company	NOUN
ajfa-10795	102	35	otherwise	otherwise	ADV
ajfa-10795	102	36	.	.	PUNCT
ajfa-10795	103	1	finally	finally	ADV
ajfa-10795	103	2	,	,	PUNCT
ajfa-10795	103	3	the	the	DET
ajfa-10795	103	4	result	result	NOUN
ajfa-10795	103	5	of	of	ADP
ajfa-10795	103	6	the	the	DET
ajfa-10795	103	7	decomposition	decomposition	NOUN
ajfa-10795	103	8	indicates	indicate	VERB
ajfa-10795	103	9	45	45	NUM
ajfa-10795	103	10	large	large	ADJ
ajfa-10795	103	11	and	and	CCONJ
ajfa-10795	103	12	49	49	NUM
ajfa-10795	103	13	small	small	ADJ
ajfa-10795	103	14	companies	company	NOUN
ajfa-10795	103	15	.	.	PUNCT
ajfa-10795	104	1	3.2	3.2	NUM
ajfa-10795	104	2	.	.	PUNCT
ajfa-10795	105	1	variables	variable	NOUN
ajfa-10795	105	2	definition	definition	NOUN
ajfa-10795	105	3	3.2.1	3.2.1	NUM
ajfa-10795	105	4	cash	cash	NOUN
ajfa-10795	105	5	flow	flow	NOUN
ajfa-10795	105	6	from	from	ADP
ajfa-10795	105	7	operations	operation	NOUN
ajfa-10795	105	8	(	(	PUNCT
ajfa-10795	105	9	cfo	cfo	ADJ
ajfa-10795	105	10	):	):	PUNCT
ajfa-10795	105	11	operating	operate	VERB
ajfa-10795	105	12	activities	activity	NOUN
ajfa-10795	105	13	is	be	AUX
ajfa-10795	105	14	composed	compose	VERB
ajfa-10795	105	15	of	of	ADP
ajfa-10795	105	16	main	main	ADJ
ajfa-10795	105	17	activities	activity	NOUN
ajfa-10795	105	18	of	of	ADP
ajfa-10795	105	19	business	business	NOUN
ajfa-10795	105	20	entity	entity	NOUN
ajfa-10795	105	21	's	's	PART
ajfa-10795	105	22	revenue	revenue	NOUN
ajfa-10795	105	23	productive	productive	NOUN
ajfa-10795	105	24	.	.	PUNCT
ajfa-10795	106	1	these	these	DET
ajfa-10795	106	2	operations	operation	NOUN
ajfa-10795	106	3	require	require	VERB
ajfa-10795	106	4	production	production	NOUN
ajfa-10795	106	5	and	and	CCONJ
ajfa-10795	106	6	sell	sell	VERB
ajfa-10795	106	7	goods	good	NOUN
ajfa-10795	106	8	and	and	CCONJ
ajfa-10795	106	9	render	render	VERB
ajfa-10795	106	10	service	service	NOUN
ajfa-10795	106	11	and	and	CCONJ
ajfa-10795	106	12	expenses	expense	NOUN
ajfa-10795	106	13	,	,	PUNCT
ajfa-10795	106	14	revenues	revenue	NOUN
ajfa-10795	106	15	relating	relate	VERB
ajfa-10795	106	16	to	to	ADP
ajfa-10795	106	17	those	those	PRON
ajfa-10795	106	18	are	be	AUX
ajfa-10795	106	19	considered	consider	VERB
ajfa-10795	106	20	in	in	ADP
ajfa-10795	106	21	determination	determination	NOUN
ajfa-10795	106	22	of	of	ADP
ajfa-10795	106	23	operational	operational	ADJ
ajfa-10795	106	24	income	income	NOUN
ajfa-10795	106	25	or	or	CCONJ
ajfa-10795	106	26	loss	loss	NOUN
ajfa-10795	106	27	in	in	ADP
ajfa-10795	106	28	income	income	NOUN
ajfa-10795	106	29	statement	statement	NOUN
ajfa-10795	106	30	.	.	PUNCT
ajfa-10795	107	1	cash	cash	NOUN
ajfa-10795	107	2	flows	flow	NOUN
ajfa-10795	107	3	from	from	ADP
ajfa-10795	107	4	operational	operational	ADJ
ajfa-10795	107	5	activities	activity	NOUN
ajfa-10795	107	6	are	be	AUX
ajfa-10795	107	7	basically	basically	ADV
ajfa-10795	107	8	consisting	consist	VERB
ajfa-10795	107	9	cash	cash	NOUN
ajfa-10795	107	10	inflows	inflow	NOUN
ajfa-10795	107	11	and	and	CCONJ
ajfa-10795	107	12	outflows	outflow	NOUN
ajfa-10795	107	13	with	with	ADP
ajfa-10795	107	14	regard	regard	NOUN
ajfa-10795	107	15	to	to	ADP
ajfa-10795	107	16	mentioned	mention	VERB
ajfa-10795	107	17	operations	operation	NOUN
ajfa-10795	107	18	that	that	SCONJ
ajfa-10795	107	19	it	it	PRON
ajfa-10795	107	20	is	be	AUX
ajfa-10795	107	21	the	the	DET
ajfa-10795	107	22	latest	late	ADJ
ajfa-10795	107	23	figure	figure	NOUN
ajfa-10795	107	24	reported	report	VERB
ajfa-10795	107	25	in	in	ADP
ajfa-10795	107	26	the	the	DET
ajfa-10795	107	27	section	section	NOUN
ajfa-10795	107	28	of	of	ADP
ajfa-10795	107	29	cash	cash	NOUN
ajfa-10795	107	30	flows	flow	NOUN
ajfa-10795	107	31	from	from	ADP
ajfa-10795	107	32	operating	operate	VERB
ajfa-10795	107	33	activities	activity	NOUN
ajfa-10795	107	34	in	in	ADP
ajfa-10795	107	35	cash	cash	NOUN
ajfa-10795	107	36	flow	flow	NOUN
ajfa-10795	107	37	statement	statement	NOUN
ajfa-10795	107	38	.	.	PUNCT
ajfa-10795	108	1	3.2.2	3.2.2	NUM
ajfa-10795	108	2	earnings	earning	NOUN
ajfa-10795	108	3	(	(	PUNCT
ajfa-10795	108	4	earns	earn	NOUN
ajfa-10795	108	5	):	):	PUNCT
ajfa-10795	108	6	net	net	ADJ
ajfa-10795	108	7	earnings	earning	NOUN
ajfa-10795	108	8	after	after	ADP
ajfa-10795	108	9	tax	tax	NOUN
ajfa-10795	108	10	but	but	CCONJ
ajfa-10795	108	11	before	before	ADP
ajfa-10795	108	12	extraordinary	extraordinary	ADJ
ajfa-10795	108	13	items	item	NOUN
ajfa-10795	108	14	(	(	PUNCT
ajfa-10795	108	15	reported	report	VERB
ajfa-10795	108	16	in	in	ADP
ajfa-10795	108	17	income	income	NOUN
ajfa-10795	108	18	statement	statement	NOUN
ajfa-10795	108	19	)	)	PUNCT
ajfa-10795	108	20	3.2.3	3.2.3	NUM
ajfa-10795	108	21	net	net	ADJ
ajfa-10795	108	22	earnings	earning	NOUN
ajfa-10795	108	23	before	before	ADP
ajfa-10795	108	24	extraordinary	extraordinary	ADJ
ajfa-10795	108	25	items	item	NOUN
ajfa-10795	108	26	plus	plus	CCONJ
ajfa-10795	108	27	depreciation	depreciation	NOUN
ajfa-10795	108	28	and	and	CCONJ
ajfa-10795	108	29	amortization	amortization	NOUN
ajfa-10795	108	30	expense	expense	NOUN
ajfa-10795	108	31	(	(	PUNCT
ajfa-10795	108	32	nebepda	nebepda	NOUN
ajfa-10795	108	33	):	):	PUNCT
ajfa-10795	108	34	one	one	NUM
ajfa-10795	108	35	of	of	ADP
ajfa-10795	108	36	the	the	DET
ajfa-10795	108	37	traditional	traditional	ADJ
ajfa-10795	108	38	measures	measure	NOUN
ajfa-10795	108	39	is	be	AUX
ajfa-10795	108	40	cash	cash	NOUN
ajfa-10795	108	41	flow	flow	NOUN
ajfa-10795	108	42	that	that	PRON
ajfa-10795	108	43	is	be	AUX
ajfa-10795	108	44	calculated	calculate	VERB
ajfa-10795	108	45	with	with	ADP
ajfa-10795	108	46	adding	add	VERB
ajfa-10795	108	47	period	period	NOUN
ajfa-10795	108	48	depreciation	depreciation	NOUN
ajfa-10795	108	49	expense	expense	NOUN
ajfa-10795	108	50	(	(	PUNCT
ajfa-10795	108	51	tangible	tangible	ADJ
ajfa-10795	108	52	and	and	CCONJ
ajfa-10795	108	53	intangible	intangible	ADJ
ajfa-10795	108	54	assets	asset	NOUN
ajfa-10795	108	55	)	)	PUNCT
ajfa-10795	108	56	to	to	ADP
ajfa-10795	108	57	net	net	ADJ
ajfa-10795	108	58	earnings	earning	NOUN
ajfa-10795	108	59	before	before	ADP
ajfa-10795	108	60	extraordinary	extraordinary	ADJ
ajfa-10795	108	61	items	item	NOUN
ajfa-10795	108	62	.	.	PUNCT
ajfa-10795	109	1	3.2.4	3.2.4	NUM
ajfa-10795	109	2	working	work	VERB
ajfa-10795	109	3	capital	capital	NOUN
ajfa-10795	109	4	from	from	ADP
ajfa-10795	109	5	operations	operation	NOUN
ajfa-10795	109	6	(	(	PUNCT
ajfa-10795	109	7	wcfo	wcfo	ADJ
ajfa-10795	109	8	):	):	PUNCT
ajfa-10795	109	9	working	work	VERB
ajfa-10795	109	10	capital	capital	NOUN
ajfa-10795	109	11	from	from	ADP
ajfa-10795	109	12	operations	operation	NOUN
ajfa-10795	109	13	is	be	AUX
ajfa-10795	109	14	the	the	DET
ajfa-10795	109	15	second	second	ADJ
ajfa-10795	109	16	traditional	traditional	ADJ
ajfa-10795	109	17	measure	measure	NOUN
ajfa-10795	109	18	of	of	ADP
ajfa-10795	109	19	cash	cash	NOUN
ajfa-10795	109	20	flow	flow	NOUN
ajfa-10795	109	21	that	that	PRON
ajfa-10795	109	22	is	be	AUX
ajfa-10795	109	23	calculated	calculate	VERB
ajfa-10795	109	24	as	as	ADP
ajfa-10795	109	25	following	follow	VERB
ajfa-10795	109	26	:	:	PUNCT
ajfa-10795	109	27	operational	operational	ADJ
ajfa-10795	109	28	cash	cash	NOUN
ajfa-10795	109	29	flows	flow	VERB
ajfa-10795	109	30	=	=	SYM
ajfa-10795	109	31	change	change	NOUN
ajfa-10795	109	32	in	in	ADP
ajfa-10795	109	33	current	current	ADJ
ajfa-10795	109	34	assets	asset	NOUN
ajfa-10795	109	35	with	with	ADP
ajfa-10795	109	36	the	the	DET
ajfa-10795	109	37	exception	exception	NOUN
ajfa-10795	109	38	of	of	ADP
ajfa-10795	109	39	cash	cash	NOUN
ajfa-10795	109	40	change	change	NOUN
ajfa-10795	109	41	in	in	ADP
ajfa-10795	109	42	current	current	ADJ
ajfa-10795	109	43	liabilities	liability	NOUN
ajfa-10795	109	44	3.3	3.3	NUM
ajfa-10795	109	45	.	.	PUNCT
ajfa-10795	110	1	2eemodel	2eemodel	NUM
ajfa-10795	110	2	specifications	specification	NOUN
ajfa-10795	110	3	to	to	PART
ajfa-10795	110	4	test	test	VERB
ajfa-10795	110	5	the	the	DET
ajfa-10795	110	6	hypotheses	hypothesis	NOUN
ajfa-10795	110	7	with	with	ADP
ajfa-10795	110	8	respect	respect	NOUN
ajfa-10795	110	9	to	to	ADP
ajfa-10795	110	10	impact	impact	NOUN
ajfa-10795	110	11	of	of	ADP
ajfa-10795	110	12	net	net	ADJ
ajfa-10795	110	13	earnings	earning	NOUN
ajfa-10795	110	14	before	before	ADP
ajfa-10795	110	15	tax	tax	NOUN
ajfa-10795	110	16	and	and	CCONJ
ajfa-10795	110	17	after	after	ADP
ajfa-10795	110	18	extraordinary	extraordinary	ADJ
ajfa-10795	110	19	items	item	NOUN
ajfa-10795	110	20	in	in	ADP
ajfa-10795	110	21	year	year	NOUN
ajfa-10795	110	22	t	t	PROPN
ajfa-10795	110	23	–	–	PUNCT
ajfa-10795	110	24	1	1	NUM
ajfa-10795	110	25	(	(	PUNCT
ajfa-10795	110	26	earnsi	earnsi	NOUN
ajfa-10795	110	27	,	,	PUNCT
ajfa-10795	110	28	t-1	t-1	PROPN
ajfa-10795	110	29	)	)	PUNCT
ajfa-10795	110	30	,	,	PUNCT
ajfa-10795	110	31	net	net	ADJ
ajfa-10795	110	32	earnings	earning	NOUN
ajfa-10795	110	33	before	before	ADP
ajfa-10795	110	34	extraordinary	extraordinary	ADJ
ajfa-10795	110	35	items	item	NOUN
ajfa-10795	110	36	plus	plus	CCONJ
ajfa-10795	110	37	depreciation	depreciation	NOUN
ajfa-10795	110	38	and	and	CCONJ
ajfa-10795	110	39	amortization	amortization	NOUN
ajfa-10795	110	40	expense	expense	NOUN
ajfa-10795	110	41	in	in	ADP
ajfa-10795	110	42	year	year	NOUN
ajfa-10795	110	43	t	t	PROPN
ajfa-10795	110	44	–	–	PUNCT
ajfa-10795	110	45	1	1	NUM
ajfa-10795	110	46	(	(	PUNCT
ajfa-10795	110	47	nebepdai	nebepdai	NOUN
ajfa-10795	110	48	,	,	PUNCT
ajfa-10795	110	49	t-1	t-1	PROPN
ajfa-10795	110	50	)	)	PUNCT
ajfa-10795	110	51	,	,	PUNCT
ajfa-10795	110	52	working	work	VERB
ajfa-10795	110	53	capital	capital	NOUN
ajfa-10795	110	54	from	from	ADP
ajfa-10795	110	55	operations	operation	NOUN
ajfa-10795	110	56	in	in	ADP
ajfa-10795	110	57	year	year	NOUN
ajfa-10795	110	58	t	t	PROPN
ajfa-10795	110	59	–	–	PUNCT
ajfa-10795	110	60	1	1	NUM
ajfa-10795	110	61	(	(	PUNCT
ajfa-10795	110	62	wcfoi	wcfoi	PROPN
ajfa-10795	110	63	,	,	PUNCT
ajfa-10795	110	64	t-1	t-1	PROPN
ajfa-10795	110	65	)	)	PUNCT
ajfa-10795	110	66	,	,	PUNCT
ajfa-10795	110	67	cash	cash	NOUN
ajfa-10795	110	68	flow	flow	NOUN
ajfa-10795	110	69	from	from	ADP
ajfa-10795	110	70	operations	operation	NOUN
ajfa-10795	110	71	in	in	ADP
ajfa-10795	110	72	year	year	NOUN
ajfa-10795	110	73	t	t	PROPN
ajfa-10795	110	74	–	–	PUNCT
ajfa-10795	110	75	1	1	NUM
ajfa-10795	110	76	(	(	PUNCT
ajfa-10795	110	77	cfoi	cfoi	ADJ
ajfa-10795	110	78	,	,	PUNCT
ajfa-10795	110	79	t-1	t-1	PROPN
ajfa-10795	110	80	)	)	PUNCT
ajfa-10795	110	81	on	on	ADP
ajfa-10795	110	82	cash	cash	NOUN
ajfa-10795	110	83	flow	flow	NOUN
ajfa-10795	110	84	from	from	ADP
ajfa-10795	110	85	operations	operation	NOUN
ajfa-10795	110	86	in	in	ADP
ajfa-10795	110	87	year	year	NOUN
ajfa-10795	110	88	t	t	PROPN
ajfa-10795	110	89	(	(	PUNCT
ajfa-10795	110	90	cfoi	cfoi	PROPN
ajfa-10795	110	91	,	,	PUNCT
ajfa-10795	110	92	t	t	PROPN
ajfa-10795	110	93	)	)	PUNCT
ajfa-10795	110	94	,	,	PUNCT
ajfa-10795	110	95	the	the	DET
ajfa-10795	110	96	following	follow	VERB
ajfa-10795	110	97	multivariate	multivariate	NOUN
ajfa-10795	110	98	ols	ol	NOUN
ajfa-10795	110	99	regression	regression	NOUN
ajfa-10795	110	100	model	model	NOUN
ajfa-10795	110	101	is	be	AUX
ajfa-10795	110	102	established	establish	VERB
ajfa-10795	110	103	:	:	PUNCT
ajfa-10795	110	104	,	,	PUNCT
ajfa-10795	110	105	=	=	PUNCT
ajfa-10795	111	1	+	+	PUNCT
ajfa-10795	111	2	,	,	PUNCT
ajfa-10795	111	3	+	+	CCONJ
ajfa-10795	111	4	,	,	PUNCT
ajfa-10795	111	5	+	+	CCONJ
ajfa-10795	111	6	,	,	PUNCT
ajfa-10795	111	7	+	+	CCONJ
ajfa-10795	111	8	,	,	PUNCT
ajfa-10795	111	9	+	+	CCONJ
ajfa-10795	111	10	,	,	PUNCT
ajfa-10795	111	11	where	where	SCONJ
ajfa-10795	111	12	;	;	PUNCT
ajfa-10795	111	13	asian	asian	ADJ
ajfa-10795	111	14	journal	journal	NOUN
ajfa-10795	111	15	of	of	ADP
ajfa-10795	111	16	finance	finance	PROPN
ajfa-10795	111	17	&	&	CCONJ
ajfa-10795	111	18	accounting	accounting	PROPN
ajfa-10795	111	19	issn	issn	PROPN
ajfa-10795	111	20	1946	1946	NUM
ajfa-10795	111	21	-	-	PUNCT
ajfa-10795	111	22	052x	052x	PROPN
ajfa-10795	111	23	2017	2017	NUM
ajfa-10795	111	24	,	,	PUNCT
ajfa-10795	111	25	vol	vol	NOUN
ajfa-10795	111	26	.	.	NOUN
ajfa-10795	111	27	9	9	NUM
ajfa-10795	111	28	,	,	PUNCT
ajfa-10795	111	29	no	no	INTJ
ajfa-10795	111	30	.	.	NOUN
ajfa-10795	111	31	1	1	NUM
ajfa-10795	111	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	111	33	97	97	NUM
ajfa-10795	111	34	cfoi	cfoi	ADJ
ajfa-10795	111	35	,	,	PUNCT
ajfa-10795	111	36	t	t	NOUN
ajfa-10795	111	37	=	=	PUNCT
ajfa-10795	111	38	cash	cash	NOUN
ajfa-10795	111	39	flow	flow	NOUN
ajfa-10795	111	40	from	from	ADP
ajfa-10795	111	41	operations	operation	NOUN
ajfa-10795	111	42	in	in	ADP
ajfa-10795	111	43	year	year	NOUN
ajfa-10795	111	44	t	t	PROPN
ajfa-10795	111	45	;	;	PUNCT
ajfa-10795	111	46	earnsi	earnsi	NOUN
ajfa-10795	111	47	,	,	PUNCT
ajfa-10795	111	48	t-1	t-1	PROPN
ajfa-10795	111	49	=	=	SYM
ajfa-10795	111	50	net	net	ADJ
ajfa-10795	111	51	earnings	earning	NOUN
ajfa-10795	111	52	before	before	ADP
ajfa-10795	111	53	tax	tax	NOUN
ajfa-10795	111	54	and	and	CCONJ
ajfa-10795	111	55	after	after	ADP
ajfa-10795	111	56	extraordinary	extraordinary	ADJ
ajfa-10795	111	57	items	item	NOUN
ajfa-10795	111	58	in	in	ADP
ajfa-10795	111	59	year	year	NOUN
ajfa-10795	111	60	t–1	t–1	NOUN
ajfa-10795	111	61	;	;	PUNCT
ajfa-10795	111	62	nebepda	nebepda	PROPN
ajfa-10795	111	63	i	i	PROPN
ajfa-10795	111	64	,	,	PUNCT
ajfa-10795	111	65	t-1	t-1	PROPN
ajfa-10795	111	66	=	=	SYM
ajfa-10795	111	67	net	net	ADJ
ajfa-10795	111	68	earnings	earning	NOUN
ajfa-10795	111	69	before	before	ADP
ajfa-10795	111	70	extraordinary	extraordinary	ADJ
ajfa-10795	111	71	items	item	NOUN
ajfa-10795	111	72	plus	plus	CCONJ
ajfa-10795	111	73	depreciation	depreciation	NOUN
ajfa-10795	111	74	and	and	CCONJ
ajfa-10795	111	75	amortization	amortization	NOUN
ajfa-10795	111	76	expense	expense	NOUN
ajfa-10795	111	77	in	in	ADP
ajfa-10795	111	78	year	year	NOUN
ajfa-10795	111	79	t	t	PROPN
ajfa-10795	111	80	–	–	PUNCT
ajfa-10795	111	81	1;nebepda	1;nebepda	NOUN
ajfa-10795	111	82	wcfo	wcfo	PROPN
ajfa-10795	111	83	i	i	PROPN
ajfa-10795	111	84	,	,	PUNCT
ajfa-10795	111	85	t-1	t-1	PROPN
ajfa-10795	111	86	=	=	SYM
ajfa-10795	111	87	working	work	VERB
ajfa-10795	111	88	capital	capital	NOUN
ajfa-10795	111	89	from	from	ADP
ajfa-10795	111	90	operations	operation	NOUN
ajfa-10795	111	91	in	in	ADP
ajfa-10795	111	92	year	year	NOUN
ajfa-10795	111	93	t	t	PROPN
ajfa-10795	111	94	–	–	PUNCT
ajfa-10795	111	95	1	1	NUM
ajfa-10795	111	96	;	;	PUNCT
ajfa-10795	111	97	cfo	cfo	VERB
ajfa-10795	111	98	i	i	PRON
ajfa-10795	111	99	,	,	PUNCT
ajfa-10795	111	100	t-1	t-1	PROPN
ajfa-10795	111	101	=	=	PUNCT
ajfa-10795	111	102	cash	cash	NOUN
ajfa-10795	111	103	flow	flow	NOUN
ajfa-10795	111	104	from	from	ADP
ajfa-10795	111	105	operations	operation	NOUN
ajfa-10795	111	106	in	in	ADP
ajfa-10795	111	107	year	year	NOUN
ajfa-10795	111	108	t	t	PROPN
ajfa-10795	111	109	–	–	PUNCT
ajfa-10795	111	110	1	1	NUM
ajfa-10795	111	111	;	;	PUNCT
ajfa-10795	111	112	εi	εi	VERB
ajfa-10795	111	113	,	,	PUNCT
ajfa-10795	111	114	t=	t=	ADJ
ajfa-10795	111	115	residuals	residual	NOUN
ajfa-10795	111	116	;	;	PUNCT
ajfa-10795	111	117	4	4	X
ajfa-10795	111	118	.	.	NOUN
ajfa-10795	111	119	empirical	empirical	ADJ
ajfa-10795	111	120	results	result	NOUN
ajfa-10795	111	121	and	and	CCONJ
ajfa-10795	111	122	analysis	analysis	NOUN
ajfa-10795	111	123	table	table	NOUN
ajfa-10795	111	124	4.1	4.1	NUM
ajfa-10795	111	125	indicates	indicate	VERB
ajfa-10795	111	126	ols	ol	NOUN
ajfa-10795	111	127	regression	regression	NOUN
ajfa-10795	111	128	of	of	ADP
ajfa-10795	111	129	cash	cash	NOUN
ajfa-10795	111	130	flow	flow	NOUN
ajfa-10795	111	131	from	from	ADP
ajfa-10795	111	132	operations	operation	NOUN
ajfa-10795	111	133	in	in	ADP
ajfa-10795	111	134	year	year	NOUN
ajfa-10795	111	135	t	t	PROPN
ajfa-10795	111	136	(	(	PUNCT
ajfa-10795	111	137	cfoi	cfoi	PROPN
ajfa-10795	111	138	,	,	PUNCT
ajfa-10795	111	139	t	t	NOUN
ajfa-10795	111	140	)	)	PUNCT
ajfa-10795	111	141	onnet	onnet	NOUN
ajfa-10795	111	142	earnings	earning	NOUN
ajfa-10795	111	143	before	before	ADP
ajfa-10795	111	144	tax	tax	NOUN
ajfa-10795	111	145	and	and	CCONJ
ajfa-10795	111	146	after	after	ADP
ajfa-10795	111	147	extraordinary	extraordinary	ADJ
ajfa-10795	111	148	items	item	NOUN
ajfa-10795	111	149	in	in	ADP
ajfa-10795	111	150	year	year	NOUN
ajfa-10795	111	151	t	t	PROPN
ajfa-10795	111	152	–	–	PUNCT
ajfa-10795	111	153	1	1	NUM
ajfa-10795	111	154	(	(	PUNCT
ajfa-10795	111	155	earnsi	earnsi	NOUN
ajfa-10795	111	156	,	,	PUNCT
ajfa-10795	111	157	t-1	t-1	PROPN
ajfa-10795	111	158	)	)	PUNCT
ajfa-10795	111	159	,	,	PUNCT
ajfa-10795	111	160	net	net	ADJ
ajfa-10795	111	161	earnings	earning	NOUN
ajfa-10795	111	162	before	before	ADP
ajfa-10795	111	163	extraordinary	extraordinary	ADJ
ajfa-10795	111	164	items	item	NOUN
ajfa-10795	111	165	plus	plus	CCONJ
ajfa-10795	111	166	depreciation	depreciation	NOUN
ajfa-10795	111	167	and	and	CCONJ
ajfa-10795	111	168	amortization	amortization	NOUN
ajfa-10795	111	169	expense	expense	NOUN
ajfa-10795	111	170	in	in	ADP
ajfa-10795	111	171	year	year	NOUN
ajfa-10795	111	172	t	t	PROPN
ajfa-10795	111	173	–	–	PUNCT
ajfa-10795	111	174	1	1	NUM
ajfa-10795	111	175	(	(	PUNCT
ajfa-10795	111	176	nebepdai	nebepdai	NOUN
ajfa-10795	111	177	,	,	PUNCT
ajfa-10795	111	178	t-1	t-1	PROPN
ajfa-10795	111	179	)	)	PUNCT
ajfa-10795	111	180	,	,	PUNCT
ajfa-10795	111	181	working	work	VERB
ajfa-10795	111	182	capital	capital	NOUN
ajfa-10795	111	183	from	from	ADP
ajfa-10795	111	184	operations	operation	NOUN
ajfa-10795	111	185	in	in	ADP
ajfa-10795	111	186	year	year	NOUN
ajfa-10795	111	187	t	t	PROPN
ajfa-10795	111	188	–	–	PUNCT
ajfa-10795	111	189	1	1	NUM
ajfa-10795	111	190	(	(	PUNCT
ajfa-10795	111	191	wcfoi	wcfoi	PROPN
ajfa-10795	111	192	,	,	PUNCT
ajfa-10795	111	193	t-1	t-1	PROPN
ajfa-10795	111	194	)	)	PUNCT
ajfa-10795	111	195	,	,	PUNCT
ajfa-10795	111	196	cash	cash	NOUN
ajfa-10795	111	197	flow	flow	NOUN
ajfa-10795	111	198	from	from	ADP
ajfa-10795	111	199	operations	operation	NOUN
ajfa-10795	111	200	in	in	ADP
ajfa-10795	111	201	year	year	NOUN
ajfa-10795	111	202	t	t	PROPN
ajfa-10795	111	203	–	–	PUNCT
ajfa-10795	111	204	1	1	NUM
ajfa-10795	111	205	(	(	PUNCT
ajfa-10795	111	206	cfoi	cfoi	ADJ
ajfa-10795	111	207	,	,	PUNCT
ajfa-10795	111	208	t-1	t-1	PROPN
ajfa-10795	111	209	)	)	PUNCT
ajfa-10795	111	210	in	in	ADP
ajfa-10795	111	211	large	large	ADJ
ajfa-10795	111	212	companies	company	NOUN
ajfa-10795	111	213	.	.	PUNCT
ajfa-10795	112	1	table	table	NOUN
ajfa-10795	112	2	4.1	4.1	NUM
ajfa-10795	112	3	shows	show	VERB
ajfa-10795	112	4	that	that	SCONJ
ajfa-10795	112	5	in	in	ADP
ajfa-10795	112	6	model1	model1	PROPN
ajfa-10795	112	7	,	,	PUNCT
ajfa-10795	112	8	cash	cash	NOUN
ajfa-10795	112	9	flow	flow	NOUN
ajfa-10795	112	10	from	from	ADP
ajfa-10795	112	11	operations	operation	NOUN
ajfa-10795	112	12	in	in	ADP
ajfa-10795	112	13	year	year	NOUN
ajfa-10795	112	14	t	t	PROPN
ajfa-10795	112	15	–	–	PUNCT
ajfa-10795	112	16	1	1	NUM
ajfa-10795	112	17	(	(	PUNCT
ajfa-10795	112	18	cfoi	cfoi	ADJ
ajfa-10795	112	19	,	,	PUNCT
ajfa-10795	112	20	t-1	t-1	PROPN
ajfa-10795	112	21	)	)	PUNCT
ajfa-10795	112	22	(	(	PUNCT
ajfa-10795	112	23	β=0.8483	β=0.8483	PROPN
ajfa-10795	112	24	,	,	PUNCT
ajfa-10795	112	25	p<0.01	p<0.01	PROPN
ajfa-10795	112	26	)	)	PUNCT
ajfa-10795	112	27	is	be	AUX
ajfa-10795	112	28	positively	positively	ADV
ajfa-10795	112	29	and	and	CCONJ
ajfa-10795	112	30	significantly	significantly	ADV
ajfa-10795	112	31	associated	associate	VERB
ajfa-10795	112	32	with	with	ADP
ajfa-10795	112	33	cash	cash	NOUN
ajfa-10795	112	34	flow	flow	NOUN
ajfa-10795	112	35	from	from	ADP
ajfa-10795	112	36	operations	operation	NOUN
ajfa-10795	112	37	in	in	ADP
ajfa-10795	112	38	year	year	NOUN
ajfa-10795	112	39	t	t	PROPN
ajfa-10795	112	40	(	(	PUNCT
ajfa-10795	112	41	cfoi	cfoi	PROPN
ajfa-10795	112	42	,	,	PUNCT
ajfa-10795	112	43	t	t	PROPN
ajfa-10795	112	44	)	)	PUNCT
ajfa-10795	112	45	.	.	PUNCT
ajfa-10795	113	1	f	f	X
ajfa-10795	113	2	-	-	PUNCT
ajfa-10795	113	3	statistics	statistics	PROPN
ajfa-10795	113	4	is	be	AUX
ajfa-10795	113	5	significant	significant	ADJ
ajfa-10795	113	6	(	(	PUNCT
ajfa-10795	113	7	p<0.01	p<0.01	PROPN
ajfa-10795	113	8	)	)	PUNCT
ajfa-10795	113	9	and	and	CCONJ
ajfa-10795	113	10	r2	r2	PROPN
ajfa-10795	113	11	is	be	AUX
ajfa-10795	113	12	33.80	33.80	NUM
ajfa-10795	113	13	%	%	NOUN
ajfa-10795	113	14	.	.	PUNCT
ajfa-10795	114	1	durbin	durbin	ADJ
ajfa-10795	114	2	-	-	PUNCT
ajfa-10795	114	3	watson	watson	PROPN
ajfa-10795	114	4	test	test	NOUN
ajfa-10795	114	5	is	be	AUX
ajfa-10795	114	6	1.98	1.98	NUM
ajfa-10795	114	7	,	,	PUNCT
ajfa-10795	114	8	indicating	indicate	VERB
ajfa-10795	114	9	no	no	DET
ajfa-10795	114	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	114	11	in	in	ADP
ajfa-10795	114	12	residuals	residual	NOUN
ajfa-10795	114	13	.	.	PUNCT
ajfa-10795	115	1	therefore	therefore	ADV
ajfa-10795	115	2	,	,	PUNCT
ajfa-10795	115	3	the	the	DET
ajfa-10795	115	4	results	result	NOUN
ajfa-10795	115	5	support	support	VERB
ajfa-10795	115	6	the	the	DET
ajfa-10795	115	7	first	first	ADJ
ajfa-10795	115	8	hypothesis	hypothesis	NOUN
ajfa-10795	115	9	for	for	ADP
ajfa-10795	115	10	large	large	ADJ
ajfa-10795	115	11	companies	company	NOUN
ajfa-10795	115	12	.	.	PUNCT
ajfa-10795	116	1	in	in	ADP
ajfa-10795	116	2	model2	model2	PROPN
ajfa-10795	116	3	,	,	PUNCT
ajfa-10795	116	4	net	net	ADJ
ajfa-10795	116	5	earnings	earning	NOUN
ajfa-10795	116	6	before	before	ADP
ajfa-10795	116	7	tax	tax	NOUN
ajfa-10795	116	8	and	and	CCONJ
ajfa-10795	116	9	after	after	ADP
ajfa-10795	116	10	extraordinary	extraordinary	ADJ
ajfa-10795	116	11	items	item	NOUN
ajfa-10795	116	12	in	in	ADP
ajfa-10795	116	13	year	year	NOUN
ajfa-10795	116	14	t	t	PROPN
ajfa-10795	116	15	–	–	PUNCT
ajfa-10795	116	16	1	1	NUM
ajfa-10795	116	17	(	(	PUNCT
ajfa-10795	116	18	earnsi	earnsi	NOUN
ajfa-10795	116	19	,	,	PUNCT
ajfa-10795	116	20	t-1	t-1	PROPN
ajfa-10795	116	21	)	)	PUNCT
ajfa-10795	116	22	(	(	PUNCT
ajfa-10795	116	23	β=0.5494	β=0.5494	X
ajfa-10795	116	24	,	,	PUNCT
ajfa-10795	116	25	p<0.01	p<0.01	PROPN
ajfa-10795	116	26	)	)	PUNCT
ajfa-10795	116	27	is	be	AUX
ajfa-10795	116	28	positively	positively	ADV
ajfa-10795	116	29	and	and	CCONJ
ajfa-10795	116	30	significantly	significantly	ADV
ajfa-10795	116	31	associated	associate	VERB
ajfa-10795	116	32	with	with	ADP
ajfa-10795	116	33	cash	cash	NOUN
ajfa-10795	116	34	flow	flow	NOUN
ajfa-10795	116	35	from	from	ADP
ajfa-10795	116	36	operations	operation	NOUN
ajfa-10795	116	37	in	in	ADP
ajfa-10795	116	38	year	year	NOUN
ajfa-10795	116	39	t	t	PROPN
ajfa-10795	116	40	(	(	PUNCT
ajfa-10795	116	41	cfoi	cfoi	PROPN
ajfa-10795	116	42	,	,	PUNCT
ajfa-10795	116	43	t	t	PROPN
ajfa-10795	116	44	)	)	PUNCT
ajfa-10795	116	45	.	.	PUNCT
ajfa-10795	117	1	f	f	X
ajfa-10795	117	2	-	-	PUNCT
ajfa-10795	117	3	statistics	statistics	PROPN
ajfa-10795	117	4	is	be	AUX
ajfa-10795	117	5	significant	significant	ADJ
ajfa-10795	117	6	(	(	PUNCT
ajfa-10795	117	7	p<0.01	p<0.01	PROPN
ajfa-10795	117	8	)	)	PUNCT
ajfa-10795	117	9	and	and	CCONJ
ajfa-10795	117	10	r2	r2	PROPN
ajfa-10795	117	11	is	be	AUX
ajfa-10795	117	12	31.58	31.58	NUM
ajfa-10795	117	13	%	%	NOUN
ajfa-10795	117	14	.	.	PUNCT
ajfa-10795	118	1	durbin	durbin	ADJ
ajfa-10795	118	2	-	-	PUNCT
ajfa-10795	118	3	watson	watson	PROPN
ajfa-10795	118	4	test	test	NOUN
ajfa-10795	118	5	is	be	AUX
ajfa-10795	118	6	2.09	2.09	NUM
ajfa-10795	118	7	,	,	PUNCT
ajfa-10795	118	8	indicating	indicate	VERB
ajfa-10795	118	9	no	no	DET
ajfa-10795	118	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	118	11	in	in	ADP
ajfa-10795	118	12	residuals	residual	NOUN
ajfa-10795	118	13	.	.	PUNCT
ajfa-10795	119	1	therefore	therefore	ADV
ajfa-10795	119	2	,	,	PUNCT
ajfa-10795	119	3	the	the	DET
ajfa-10795	119	4	results	result	NOUN
ajfa-10795	119	5	support	support	VERB
ajfa-10795	119	6	the	the	DET
ajfa-10795	119	7	second	second	ADJ
ajfa-10795	119	8	hypothesis	hypothesis	NOUN
ajfa-10795	119	9	for	for	ADP
ajfa-10795	119	10	large	large	ADJ
ajfa-10795	119	11	companies	company	NOUN
ajfa-10795	119	12	.	.	PUNCT
ajfa-10795	120	1	in	in	ADP
ajfa-10795	120	2	model3	model3	ADJ
ajfa-10795	120	3	,	,	PUNCT
ajfa-10795	120	4	net	net	ADJ
ajfa-10795	120	5	earnings	earning	NOUN
ajfa-10795	120	6	before	before	ADP
ajfa-10795	120	7	extraordinary	extraordinary	ADJ
ajfa-10795	120	8	items	item	NOUN
ajfa-10795	120	9	plus	plus	CCONJ
ajfa-10795	120	10	depreciation	depreciation	NOUN
ajfa-10795	120	11	and	and	CCONJ
ajfa-10795	120	12	amortization	amortization	NOUN
ajfa-10795	120	13	expense	expense	NOUN
ajfa-10795	120	14	in	in	ADP
ajfa-10795	120	15	year	year	NOUN
ajfa-10795	120	16	t	t	PROPN
ajfa-10795	120	17	–	–	PUNCT
ajfa-10795	120	18	1	1	NUM
ajfa-10795	120	19	(	(	PUNCT
ajfa-10795	120	20	nebepdai	nebepdai	NOUN
ajfa-10795	120	21	,	,	PUNCT
ajfa-10795	120	22	t-1	t-1	PROPN
ajfa-10795	120	23	)	)	PUNCT
ajfa-10795	120	24	(	(	PUNCT
ajfa-10795	120	25	β=0.5674	β=0.5674	X
ajfa-10795	120	26	,	,	PUNCT
ajfa-10795	120	27	p<0.01	p<0.01	PROPN
ajfa-10795	120	28	)	)	PUNCT
ajfa-10795	120	29	is	be	AUX
ajfa-10795	120	30	positively	positively	ADV
ajfa-10795	120	31	and	and	CCONJ
ajfa-10795	120	32	significantly	significantly	ADV
ajfa-10795	120	33	associated	associate	VERB
ajfa-10795	120	34	with	with	ADP
ajfa-10795	120	35	cash	cash	NOUN
ajfa-10795	120	36	flow	flow	NOUN
ajfa-10795	120	37	from	from	ADP
ajfa-10795	120	38	operations	operation	NOUN
ajfa-10795	120	39	in	in	ADP
ajfa-10795	120	40	year	year	NOUN
ajfa-10795	120	41	t	t	PROPN
ajfa-10795	120	42	(	(	PUNCT
ajfa-10795	120	43	cfoi	cfoi	PROPN
ajfa-10795	120	44	,	,	PUNCT
ajfa-10795	120	45	t	t	PROPN
ajfa-10795	120	46	)	)	PUNCT
ajfa-10795	120	47	.	.	PUNCT
ajfa-10795	121	1	f	f	X
ajfa-10795	121	2	-	-	PUNCT
ajfa-10795	121	3	statistics	statistics	PROPN
ajfa-10795	121	4	is	be	AUX
ajfa-10795	121	5	significant	significant	ADJ
ajfa-10795	121	6	(	(	PUNCT
ajfa-10795	121	7	p<0.01	p<0.01	PROPN
ajfa-10795	121	8	)	)	PUNCT
ajfa-10795	121	9	and	and	CCONJ
ajfa-10795	121	10	r2	r2	PROPN
ajfa-10795	121	11	is	be	AUX
ajfa-10795	121	12	32.11	32.11	NUM
ajfa-10795	121	13	%	%	NOUN
ajfa-10795	121	14	.	.	PUNCT
ajfa-10795	122	1	durbin	durbin	ADJ
ajfa-10795	122	2	-	-	PUNCT
ajfa-10795	122	3	watson	watson	PROPN
ajfa-10795	122	4	test	test	NOUN
ajfa-10795	122	5	is	be	AUX
ajfa-10795	122	6	2.08	2.08	NUM
ajfa-10795	122	7	,	,	PUNCT
ajfa-10795	122	8	indicating	indicate	VERB
ajfa-10795	122	9	no	no	DET
ajfa-10795	122	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	122	11	in	in	ADP
ajfa-10795	122	12	residuals	residual	NOUN
ajfa-10795	122	13	.	.	PUNCT
ajfa-10795	123	1	therefore	therefore	ADV
ajfa-10795	123	2	,	,	PUNCT
ajfa-10795	123	3	the	the	DET
ajfa-10795	123	4	results	result	NOUN
ajfa-10795	123	5	support	support	VERB
ajfa-10795	123	6	the	the	DET
ajfa-10795	123	7	third	third	ADJ
ajfa-10795	123	8	hypothesis	hypothesis	NOUN
ajfa-10795	123	9	for	for	ADP
ajfa-10795	123	10	large	large	ADJ
ajfa-10795	123	11	companies	company	NOUN
ajfa-10795	123	12	.	.	PUNCT
ajfa-10795	124	1	in	in	ADP
ajfa-10795	124	2	model4	model4	NOUN
ajfa-10795	124	3	,	,	PUNCT
ajfa-10795	124	4	working	work	VERB
ajfa-10795	124	5	capital	capital	NOUN
ajfa-10795	124	6	from	from	ADP
ajfa-10795	124	7	operations	operation	NOUN
ajfa-10795	124	8	in	in	ADP
ajfa-10795	124	9	year	year	NOUN
ajfa-10795	124	10	t	t	PROPN
ajfa-10795	124	11	–	–	PUNCT
ajfa-10795	124	12	1	1	NUM
ajfa-10795	124	13	(	(	PUNCT
ajfa-10795	124	14	wcfoi	wcfoi	PROPN
ajfa-10795	124	15	,	,	PUNCT
ajfa-10795	124	16	t-1	t-1	PROPN
ajfa-10795	124	17	)	)	PUNCT
ajfa-10795	124	18	(	(	PUNCT
ajfa-10795	124	19	β=0.2515	β=0.2515	PROPN
ajfa-10795	124	20	,	,	PUNCT
ajfa-10795	124	21	p<0.01	p<0.01	PROPN
ajfa-10795	124	22	)	)	PUNCT
ajfa-10795	124	23	is	be	AUX
ajfa-10795	124	24	positively	positively	ADV
ajfa-10795	124	25	and	and	CCONJ
ajfa-10795	124	26	significantly	significantly	ADV
ajfa-10795	124	27	associated	associate	VERB
ajfa-10795	124	28	with	with	ADP
ajfa-10795	124	29	cash	cash	NOUN
ajfa-10795	124	30	flow	flow	NOUN
ajfa-10795	124	31	from	from	ADP
ajfa-10795	124	32	operations	operation	NOUN
ajfa-10795	124	33	in	in	ADP
ajfa-10795	124	34	year	year	NOUN
ajfa-10795	124	35	t	t	PROPN
ajfa-10795	124	36	(	(	PUNCT
ajfa-10795	124	37	cfoi	cfoi	PROPN
ajfa-10795	124	38	,	,	PUNCT
ajfa-10795	124	39	t	t	PROPN
ajfa-10795	124	40	)	)	PUNCT
ajfa-10795	124	41	.	.	PUNCT
ajfa-10795	125	1	f	f	X
ajfa-10795	125	2	-	-	PUNCT
ajfa-10795	125	3	statistics	statistics	PROPN
ajfa-10795	125	4	is	be	AUX
ajfa-10795	125	5	significant	significant	ADJ
ajfa-10795	125	6	(	(	PUNCT
ajfa-10795	125	7	p<0.01	p<0.01	PROPN
ajfa-10795	125	8	)	)	PUNCT
ajfa-10795	125	9	and	and	CCONJ
ajfa-10795	125	10	r2	r2	PROPN
ajfa-10795	125	11	is	be	AUX
ajfa-10795	125	12	25.38	25.38	NUM
ajfa-10795	125	13	%	%	NOUN
ajfa-10795	125	14	.	.	PUNCT
ajfa-10795	126	1	durbin	durbin	ADJ
ajfa-10795	126	2	-	-	PUNCT
ajfa-10795	126	3	watson	watson	PROPN
ajfa-10795	126	4	test	test	NOUN
ajfa-10795	126	5	is	be	AUX
ajfa-10795	126	6	2.11	2.11	NUM
ajfa-10795	126	7	,	,	PUNCT
ajfa-10795	126	8	indicating	indicate	VERB
ajfa-10795	126	9	no	no	DET
ajfa-10795	126	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	126	11	in	in	ADP
ajfa-10795	126	12	residuals	residual	NOUN
ajfa-10795	126	13	.	.	PUNCT
ajfa-10795	127	1	therefore	therefore	ADV
ajfa-10795	127	2	,	,	PUNCT
ajfa-10795	127	3	the	the	DET
ajfa-10795	127	4	results	result	NOUN
ajfa-10795	127	5	support	support	VERB
ajfa-10795	127	6	the	the	DET
ajfa-10795	127	7	fourth	fourth	ADJ
ajfa-10795	127	8	hypothesis	hypothesis	NOUN
ajfa-10795	127	9	for	for	ADP
ajfa-10795	127	10	large	large	ADJ
ajfa-10795	127	11	companies	company	NOUN
ajfa-10795	127	12	.	.	PUNCT
ajfa-10795	128	1	in	in	ADP
ajfa-10795	128	2	order	order	NOUN
ajfa-10795	128	3	to	to	PART
ajfa-10795	128	4	use	use	VERB
ajfa-10795	128	5	multiple	multiple	ADJ
ajfa-10795	128	6	regressions	regression	NOUN
ajfa-10795	128	7	in	in	ADP
ajfa-10795	128	8	addition	addition	NOUN
ajfa-10795	128	9	to	to	ADP
ajfa-10795	128	10	simple	simple	ADJ
ajfa-10795	128	11	regression	regression	NOUN
ajfa-10795	128	12	,	,	PUNCT
ajfa-10795	128	13	we	we	PRON
ajfa-10795	128	14	have	have	VERB
ajfa-10795	128	15	to	to	PART
ajfa-10795	128	16	check	check	VERB
ajfa-10795	128	17	the	the	DET
ajfa-10795	128	18	potential	potential	ADJ
ajfa-10795	128	19	multicollinearity	multicollinearity	NOUN
ajfa-10795	128	20	problem	problem	NOUN
ajfa-10795	128	21	for	for	ADP
ajfa-10795	128	22	independent	independent	ADJ
ajfa-10795	128	23	variables	variable	NOUN
ajfa-10795	128	24	using	use	VERB
ajfa-10795	128	25	variance	variance	NOUN
ajfa-10795	128	26	inflation	inflation	NOUN
ajfa-10795	128	27	factor	factor	NOUN
ajfa-10795	128	28	(	(	PUNCT
ajfa-10795	128	29	vif	vif	NOUN
ajfa-10795	128	30	)	)	PUNCT
ajfa-10795	128	31	test	test	NOUN
ajfa-10795	128	32	.	.	PUNCT
ajfa-10795	129	1	in	in	ADP
ajfa-10795	129	2	terms	term	NOUN
ajfa-10795	129	3	of	of	ADP
ajfa-10795	129	4	vif	vif	NOUN
ajfa-10795	129	5	test	test	NOUN
ajfa-10795	129	6	,	,	PUNCT
ajfa-10795	129	7	the	the	DET
ajfa-10795	129	8	results	result	NOUN
ajfa-10795	129	9	indicate	indicate	VERB
ajfa-10795	129	10	that	that	DET
ajfa-10795	129	11	variance	variance	NOUN
ajfa-10795	129	12	inflation	inflation	NOUN
ajfa-10795	129	13	factor	factor	NOUN
ajfa-10795	129	14	(	(	PUNCT
ajfa-10795	129	15	vif	vif	PROPN
ajfa-10795	129	16	)	)	PUNCT
ajfa-10795	129	17	for	for	ADP
ajfa-10795	129	18	variables	variable	NOUN
ajfa-10795	129	19	such	such	ADJ
ajfa-10795	129	20	as	as	ADP
ajfa-10795	129	21	cfoi	cfoi	ADJ
ajfa-10795	129	22	,	,	PUNCT
ajfa-10795	129	23	t-1	t-1	PROPN
ajfa-10795	129	24	,	,	PUNCT
ajfa-10795	129	25	earnsi	earnsi	NOUN
ajfa-10795	129	26	,	,	PUNCT
ajfa-10795	129	27	t-1	t-1	PROPN
ajfa-10795	129	28	,	,	PUNCT
ajfa-10795	129	29	nebepdai	nebepdai	PROPN
ajfa-10795	129	30	,	,	PUNCT
ajfa-10795	129	31	t-1	t-1	PROPN
ajfa-10795	129	32	,	,	PUNCT
ajfa-10795	129	33	wcfoi	wcfoi	PROPN
ajfa-10795	129	34	,	,	PUNCT
ajfa-10795	129	35	t-1	t-1	PROPN
ajfa-10795	129	36	,	,	PUNCT
ajfa-10795	129	37	is	be	AUX
ajfa-10795	129	38	2.482	2.482	NUM
ajfa-10795	129	39	,	,	PUNCT
ajfa-10795	129	40	27.138	27.138	NUM
ajfa-10795	129	41	,	,	PUNCT
ajfa-10795	129	42	27.636	27.636	NUM
ajfa-10795	129	43	,	,	PUNCT
ajfa-10795	129	44	and	and	CCONJ
ajfa-10795	129	45	2.512	2.512	NUM
ajfa-10795	129	46	respectively	respectively	ADV
ajfa-10795	129	47	.	.	PUNCT
ajfa-10795	130	1	the	the	DET
ajfa-10795	130	2	multicollinearity	multicollinearity	NOUN
ajfa-10795	130	3	is	be	AUX
ajfa-10795	130	4	likely	likely	ADJ
ajfa-10795	130	5	to	to	PART
ajfa-10795	130	6	be	be	AUX
ajfa-10795	130	7	a	a	DET
ajfa-10795	130	8	substantive	substantive	ADJ
ajfa-10795	130	9	issue	issue	NOUN
ajfa-10795	130	10	in	in	ADP
ajfa-10795	130	11	this	this	DET
ajfa-10795	130	12	study	study	NOUN
ajfa-10795	130	13	,	,	PUNCT
ajfa-10795	130	14	since	since	SCONJ
ajfa-10795	130	15	the	the	DET
ajfa-10795	130	16	vif	vif	NOUN
ajfa-10795	130	17	for	for	ADP
ajfa-10795	130	18	variables	variable	NOUN
ajfa-10795	130	19	such	such	ADJ
ajfa-10795	130	20	as	as	ADP
ajfa-10795	130	21	net	net	ADJ
ajfa-10795	130	22	earnings	earning	NOUN
ajfa-10795	130	23	before	before	ADP
ajfa-10795	130	24	tax	tax	NOUN
ajfa-10795	130	25	and	and	CCONJ
ajfa-10795	130	26	after	after	ADP
ajfa-10795	130	27	extraordinary	extraordinary	ADJ
ajfa-10795	130	28	items	item	NOUN
ajfa-10795	130	29	in	in	ADP
ajfa-10795	130	30	year	year	NOUN
ajfa-10795	130	31	t	t	PROPN
ajfa-10795	130	32	–	–	PUNCT
ajfa-10795	130	33	1	1	NUM
ajfa-10795	130	34	(	(	PUNCT
ajfa-10795	130	35	earnsi	earnsi	NOUN
ajfa-10795	130	36	,	,	PUNCT
ajfa-10795	130	37	t-1	t-1	PROPN
ajfa-10795	130	38	)	)	PUNCT
ajfa-10795	130	39	,	,	PUNCT
ajfa-10795	130	40	net	net	ADJ
ajfa-10795	130	41	earnings	earning	NOUN
ajfa-10795	130	42	before	before	ADP
ajfa-10795	130	43	extraordinary	extraordinary	ADJ
ajfa-10795	130	44	items	item	NOUN
ajfa-10795	130	45	plus	plus	CCONJ
ajfa-10795	130	46	depreciation	depreciation	NOUN
ajfa-10795	130	47	and	and	CCONJ
ajfa-10795	130	48	amortization	amortization	NOUN
ajfa-10795	130	49	expense	expense	NOUN
ajfa-10795	130	50	in	in	ADP
ajfa-10795	130	51	year	year	NOUN
ajfa-10795	130	52	t	t	PROPN
ajfa-10795	130	53	–	–	PUNCT
ajfa-10795	130	54	1	1	NUM
ajfa-10795	130	55	(	(	PUNCT
ajfa-10795	130	56	nebepdai	nebepdai	NOUN
ajfa-10795	130	57	,	,	PUNCT
ajfa-10795	130	58	t-1	t-1	PROPN
ajfa-10795	130	59	)	)	PUNCT
ajfa-10795	130	60	is	be	AUX
ajfa-10795	130	61	larger	large	ADJ
ajfa-10795	130	62	than	than	ADP
ajfa-10795	130	63	10	10	NUM
ajfa-10795	130	64	.	.	PUNCT
ajfa-10795	131	1	therefore	therefore	ADV
ajfa-10795	131	2	,	,	PUNCT
ajfa-10795	131	3	in	in	ADP
ajfa-10795	131	4	addition	addition	NOUN
ajfa-10795	131	5	to	to	ADP
ajfa-10795	131	6	the	the	DET
ajfa-10795	131	7	simple	simple	ADJ
ajfa-10795	131	8	regression	regression	NOUN
ajfa-10795	131	9	for	for	ADP
ajfa-10795	131	10	each	each	DET
ajfa-10795	131	11	hypothesis	hypothesis	NOUN
ajfa-10795	131	12	and	and	CCONJ
ajfa-10795	131	13	to	to	PART
ajfa-10795	131	14	remove	remove	VERB
ajfa-10795	131	15	the	the	DET
ajfa-10795	131	16	molticollinearity	molticollinearity	NOUN
ajfa-10795	131	17	,	,	PUNCT
ajfa-10795	131	18	we	we	PRON
ajfa-10795	131	19	run	run	VERB
ajfa-10795	131	20	two	two	NUM
ajfa-10795	131	21	multiple	multiple	ADJ
ajfa-10795	131	22	asian	asian	ADJ
ajfa-10795	131	23	journal	journal	NOUN
ajfa-10795	131	24	of	of	ADP
ajfa-10795	131	25	finance	finance	PROPN
ajfa-10795	131	26	&	&	CCONJ
ajfa-10795	131	27	accounting	accounting	PROPN
ajfa-10795	131	28	issn	issn	PROPN
ajfa-10795	131	29	1946	1946	NUM
ajfa-10795	131	30	-	-	PUNCT
ajfa-10795	131	31	052x	052x	PROPN
ajfa-10795	131	32	2017	2017	NUM
ajfa-10795	131	33	,	,	PUNCT
ajfa-10795	131	34	vol	vol	NOUN
ajfa-10795	131	35	.	.	NOUN
ajfa-10795	132	1	9	9	NUM
ajfa-10795	132	2	,	,	PUNCT
ajfa-10795	132	3	no	no	INTJ
ajfa-10795	132	4	.	.	NOUN
ajfa-10795	132	5	1	1	NUM
ajfa-10795	132	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	132	7	98	98	NUM
ajfa-10795	132	8	regression	regression	NOUN
ajfa-10795	132	9	,	,	PUNCT
ajfa-10795	132	10	one	one	NUM
ajfa-10795	132	11	(	(	PUNCT
ajfa-10795	132	12	model5	model5	NOUN
ajfa-10795	132	13	)	)	PUNCT
ajfa-10795	132	14	with	with	ADP
ajfa-10795	132	15	variables	variable	NOUN
ajfa-10795	132	16	such	such	ADJ
ajfa-10795	132	17	as	as	ADP
ajfa-10795	132	18	cfoi	cfoi	ADJ
ajfa-10795	132	19	,	,	PUNCT
ajfa-10795	132	20	t-1	t-1	PROPN
ajfa-10795	132	21	,	,	PUNCT
ajfa-10795	132	22	nebepdai	nebepdai	NOUN
ajfa-10795	132	23	,	,	PUNCT
ajfa-10795	132	24	t-1	t-1	PROPN
ajfa-10795	132	25	,	,	PUNCT
ajfa-10795	132	26	and	and	CCONJ
ajfa-10795	132	27	wcfoi	wcfoi	PROPN
ajfa-10795	132	28	,	,	PUNCT
ajfa-10795	132	29	t-1	t-1	PROPN
ajfa-10795	132	30	,	,	PUNCT
ajfa-10795	132	31	the	the	DET
ajfa-10795	132	32	other	other	ADJ
ajfa-10795	132	33	(	(	PUNCT
ajfa-10795	132	34	model6	model6	PROPN
ajfa-10795	132	35	)	)	PUNCT
ajfa-10795	132	36	with	with	ADP
ajfa-10795	132	37	cfoi	cfoi	ADJ
ajfa-10795	132	38	,	,	PUNCT
ajfa-10795	132	39	t-1	t-1	PROPN
ajfa-10795	132	40	,	,	PUNCT
ajfa-10795	132	41	earnsi	earnsi	NOUN
ajfa-10795	132	42	,	,	PUNCT
ajfa-10795	132	43	t-1	t-1	PROPN
ajfa-10795	132	44	,	,	PUNCT
ajfa-10795	132	45	and	and	CCONJ
ajfa-10795	132	46	wcfoi	wcfoi	PROPN
ajfa-10795	132	47	,	,	PUNCT
ajfa-10795	132	48	t-1	t-1	PROPN
ajfa-10795	132	49	.	.	PUNCT
ajfa-10795	133	1	in	in	ADP
ajfa-10795	133	2	model5	model5	NOUN
ajfa-10795	133	3	,	,	PUNCT
ajfa-10795	133	4	cash	cash	NOUN
ajfa-10795	133	5	flow	flow	NOUN
ajfa-10795	133	6	from	from	ADP
ajfa-10795	133	7	operations	operation	NOUN
ajfa-10795	133	8	in	in	ADP
ajfa-10795	133	9	year	year	NOUN
ajfa-10795	133	10	t	t	PROPN
ajfa-10795	133	11	–	–	PUNCT
ajfa-10795	133	12	1	1	NUM
ajfa-10795	133	13	(	(	PUNCT
ajfa-10795	133	14	cfoi	cfoi	ADJ
ajfa-10795	133	15	,	,	PUNCT
ajfa-10795	133	16	t-1	t-1	PROPN
ajfa-10795	133	17	)	)	PUNCT
ajfa-10795	133	18	(	(	PUNCT
ajfa-10795	133	19	β=0.4970	β=0.4970	PROPN
ajfa-10795	133	20	,	,	PUNCT
ajfa-10795	133	21	p<0.01	p<0.01	PROPN
ajfa-10795	133	22	)	)	PUNCT
ajfa-10795	133	23	and	and	CCONJ
ajfa-10795	133	24	net	net	ADJ
ajfa-10795	133	25	earnings	earning	NOUN
ajfa-10795	133	26	before	before	ADP
ajfa-10795	133	27	extraordinary	extraordinary	ADJ
ajfa-10795	133	28	items	item	NOUN
ajfa-10795	133	29	plus	plus	CCONJ
ajfa-10795	133	30	depreciation	depreciation	NOUN
ajfa-10795	133	31	and	and	CCONJ
ajfa-10795	133	32	amortization	amortization	NOUN
ajfa-10795	133	33	expense	expense	NOUN
ajfa-10795	133	34	in	in	ADP
ajfa-10795	133	35	year	year	NOUN
ajfa-10795	133	36	t	t	PROPN
ajfa-10795	133	37	–	–	PUNCT
ajfa-10795	133	38	1	1	NUM
ajfa-10795	133	39	(	(	PUNCT
ajfa-10795	133	40	nebepdai	nebepdai	NOUN
ajfa-10795	133	41	,	,	PUNCT
ajfa-10795	133	42	t-1)(β=0.4153	t-1)(β=0.4153	X
ajfa-10795	133	43	,	,	PUNCT
ajfa-10795	133	44	p<0.01	p<0.01	PROPN
ajfa-10795	133	45	)	)	PUNCT
ajfa-10795	133	46	are	be	AUX
ajfa-10795	133	47	positively	positively	ADV
ajfa-10795	133	48	and	and	CCONJ
ajfa-10795	133	49	significantly	significantly	ADV
ajfa-10795	133	50	associated	associate	VERB
ajfa-10795	133	51	with	with	ADP
ajfa-10795	133	52	cash	cash	NOUN
ajfa-10795	133	53	flow	flow	NOUN
ajfa-10795	133	54	from	from	ADP
ajfa-10795	133	55	operations	operation	NOUN
ajfa-10795	133	56	in	in	ADP
ajfa-10795	133	57	year	year	NOUN
ajfa-10795	133	58	t	t	PROPN
ajfa-10795	133	59	(	(	PUNCT
ajfa-10795	133	60	cfoi	cfoi	PROPN
ajfa-10795	133	61	,	,	PUNCT
ajfa-10795	133	62	t	t	PROPN
ajfa-10795	133	63	)	)	PUNCT
ajfa-10795	133	64	.	.	PUNCT
ajfa-10795	134	1	however	however	ADV
ajfa-10795	134	2	,	,	PUNCT
ajfa-10795	134	3	working	work	VERB
ajfa-10795	134	4	capital	capital	NOUN
ajfa-10795	134	5	from	from	ADP
ajfa-10795	134	6	operations	operation	NOUN
ajfa-10795	134	7	in	in	ADP
ajfa-10795	134	8	year	year	NOUN
ajfa-10795	134	9	t	t	PROPN
ajfa-10795	134	10	–	–	PUNCT
ajfa-10795	134	11	1	1	NUM
ajfa-10795	134	12	(	(	PUNCT
ajfa-10795	134	13	wcfoi	wcfoi	PROPN
ajfa-10795	134	14	,	,	PUNCT
ajfa-10795	134	15	t-1	t-1	PROPN
ajfa-10795	134	16	)	)	PUNCT
ajfa-10795	134	17	(	(	PUNCT
ajfa-10795	134	18	β=-0.0201	β=-0.0201	PROPN
ajfa-10795	134	19	,	,	PUNCT
ajfa-10795	134	20	p>0.05	p>0.05	NOUN
ajfa-10795	134	21	)	)	PUNCT
ajfa-10795	134	22	is	be	AUX
ajfa-10795	134	23	not	not	PART
ajfa-10795	134	24	significantly	significantly	ADV
ajfa-10795	134	25	associated	associate	VERB
ajfa-10795	134	26	with	with	ADP
ajfa-10795	134	27	cash	cash	NOUN
ajfa-10795	134	28	flow	flow	NOUN
ajfa-10795	134	29	from	from	ADP
ajfa-10795	134	30	operations	operation	NOUN
ajfa-10795	134	31	in	in	ADP
ajfa-10795	134	32	year	year	NOUN
ajfa-10795	134	33	t	t	PROPN
ajfa-10795	134	34	(	(	PUNCT
ajfa-10795	134	35	cfoi	cfoi	PROPN
ajfa-10795	134	36	,	,	PUNCT
ajfa-10795	134	37	t	t	PROPN
ajfa-10795	134	38	)	)	PUNCT
ajfa-10795	134	39	.	.	PUNCT
ajfa-10795	135	1	f	f	X
ajfa-10795	135	2	-	-	PUNCT
ajfa-10795	135	3	statistics	statistics	PROPN
ajfa-10795	135	4	is	be	AUX
ajfa-10795	135	5	significant	significant	ADJ
ajfa-10795	135	6	(	(	PUNCT
ajfa-10795	135	7	p<0.01	p<0.01	PROPN
ajfa-10795	135	8	)	)	PUNCT
ajfa-10795	135	9	and	and	CCONJ
ajfa-10795	135	10	adjusted	adjust	VERB
ajfa-10795	135	11	r2	r2	NOUN
ajfa-10795	135	12	is	be	AUX
ajfa-10795	135	13	38.49	38.49	NUM
ajfa-10795	135	14	%	%	NOUN
ajfa-10795	135	15	.	.	PUNCT
ajfa-10795	136	1	durbin	durbin	ADJ
ajfa-10795	136	2	-	-	PUNCT
ajfa-10795	136	3	watson	watson	PROPN
ajfa-10795	136	4	test	test	NOUN
ajfa-10795	136	5	is	be	AUX
ajfa-10795	136	6	2.17	2.17	NUM
ajfa-10795	136	7	,	,	PUNCT
ajfa-10795	136	8	indicating	indicate	VERB
ajfa-10795	136	9	no	no	DET
ajfa-10795	136	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	136	11	in	in	ADP
ajfa-10795	136	12	residuals	residual	NOUN
ajfa-10795	136	13	.	.	PUNCT
ajfa-10795	137	1	in	in	ADP
ajfa-10795	137	2	model6	model6	PROPN
ajfa-10795	137	3	,	,	PUNCT
ajfa-10795	137	4	cash	cash	NOUN
ajfa-10795	137	5	flow	flow	NOUN
ajfa-10795	137	6	from	from	ADP
ajfa-10795	137	7	operations	operation	NOUN
ajfa-10795	137	8	in	in	ADP
ajfa-10795	137	9	year	year	NOUN
ajfa-10795	137	10	t	t	PROPN
ajfa-10795	137	11	–	–	PUNCT
ajfa-10795	137	12	1	1	NUM
ajfa-10795	137	13	(	(	PUNCT
ajfa-10795	137	14	cfoi	cfoi	ADJ
ajfa-10795	137	15	,	,	PUNCT
ajfa-10795	137	16	t-1	t-1	PROPN
ajfa-10795	137	17	)	)	PUNCT
ajfa-10795	137	18	(	(	PUNCT
ajfa-10795	137	19	β=0.5054	β=0.5054	NOUN
ajfa-10795	137	20	,	,	PUNCT
ajfa-10795	137	21	p<0.01	p<0.01	PROPN
ajfa-10795	137	22	)	)	PUNCT
ajfa-10795	137	23	and	and	CCONJ
ajfa-10795	137	24	net	net	ADJ
ajfa-10795	137	25	earnings	earning	NOUN
ajfa-10795	137	26	before	before	ADP
ajfa-10795	137	27	tax	tax	NOUN
ajfa-10795	137	28	and	and	CCONJ
ajfa-10795	137	29	after	after	ADP
ajfa-10795	137	30	extraordinary	extraordinary	ADJ
ajfa-10795	137	31	items	item	NOUN
ajfa-10795	137	32	in	in	ADP
ajfa-10795	137	33	year	year	NOUN
ajfa-10795	137	34	t	t	PROPN
ajfa-10795	137	35	–	–	PUNCT
ajfa-10795	137	36	1	1	NUM
ajfa-10795	137	37	(	(	PUNCT
ajfa-10795	137	38	earnsi	earnsi	NOUN
ajfa-10795	137	39	,	,	PUNCT
ajfa-10795	137	40	t-1	t-1	PROPN
ajfa-10795	137	41	)	)	PUNCT
ajfa-10795	137	42	(	(	PUNCT
ajfa-10795	137	43	β=0.5494	β=0.5494	X
ajfa-10795	137	44	,	,	PUNCT
ajfa-10795	137	45	p<0.01	p<0.01	PROPN
ajfa-10795	137	46	)	)	PUNCT
ajfa-10795	137	47	are	be	AUX
ajfa-10795	137	48	positively	positively	ADV
ajfa-10795	137	49	and	and	CCONJ
ajfa-10795	137	50	significantly	significantly	ADV
ajfa-10795	137	51	associated	associate	VERB
ajfa-10795	137	52	with	with	ADP
ajfa-10795	137	53	cash	cash	NOUN
ajfa-10795	137	54	flow	flow	NOUN
ajfa-10795	137	55	from	from	ADP
ajfa-10795	137	56	operations	operation	NOUN
ajfa-10795	137	57	in	in	ADP
ajfa-10795	137	58	year	year	NOUN
ajfa-10795	137	59	t	t	PROPN
ajfa-10795	137	60	(	(	PUNCT
ajfa-10795	137	61	cfoi	cfoi	PROPN
ajfa-10795	137	62	,	,	PUNCT
ajfa-10795	137	63	t	t	PROPN
ajfa-10795	137	64	)	)	PUNCT
ajfa-10795	137	65	.	.	PUNCT
ajfa-10795	138	1	however	however	ADV
ajfa-10795	138	2	,	,	PUNCT
ajfa-10795	138	3	working	work	VERB
ajfa-10795	138	4	capital	capital	NOUN
ajfa-10795	138	5	from	from	ADP
ajfa-10795	138	6	operations	operation	NOUN
ajfa-10795	138	7	in	in	ADP
ajfa-10795	138	8	year	year	NOUN
ajfa-10795	138	9	t	t	PROPN
ajfa-10795	138	10	–	–	PUNCT
ajfa-10795	138	11	1	1	NUM
ajfa-10795	138	12	(	(	PUNCT
ajfa-10795	138	13	wcfoi	wcfoi	PROPN
ajfa-10795	138	14	,	,	PUNCT
ajfa-10795	138	15	t-1	t-1	PROPN
ajfa-10795	138	16	)	)	PUNCT
ajfa-10795	138	17	(	(	PUNCT
ajfa-10795	138	18	β=-0.0122	β=-0.0122	NUM
ajfa-10795	138	19	,	,	PUNCT
ajfa-10795	138	20	p>0.05	p>0.05	NOUN
ajfa-10795	138	21	)	)	PUNCT
ajfa-10795	138	22	is	be	AUX
ajfa-10795	138	23	not	not	PART
ajfa-10795	138	24	significantly	significantly	ADV
ajfa-10795	138	25	associated	associate	VERB
ajfa-10795	138	26	with	with	ADP
ajfa-10795	138	27	cash	cash	NOUN
ajfa-10795	138	28	flow	flow	NOUN
ajfa-10795	138	29	from	from	ADP
ajfa-10795	138	30	operations	operation	NOUN
ajfa-10795	138	31	in	in	ADP
ajfa-10795	138	32	year	year	NOUN
ajfa-10795	138	33	t	t	PROPN
ajfa-10795	138	34	(	(	PUNCT
ajfa-10795	138	35	cfoi	cfoi	PROPN
ajfa-10795	138	36	,	,	PUNCT
ajfa-10795	138	37	t	t	PROPN
ajfa-10795	138	38	)	)	PUNCT
ajfa-10795	138	39	.	.	PUNCT
ajfa-10795	139	1	f	f	X
ajfa-10795	139	2	-	-	PUNCT
ajfa-10795	139	3	statistics	statistics	PROPN
ajfa-10795	139	4	is	be	AUX
ajfa-10795	139	5	significant	significant	ADJ
ajfa-10795	139	6	(	(	PUNCT
ajfa-10795	139	7	p<0.01	p<0.01	PROPN
ajfa-10795	139	8	)	)	PUNCT
ajfa-10795	139	9	and	and	CCONJ
ajfa-10795	139	10	adjusted	adjust	VERB
ajfa-10795	139	11	r2	r2	NOUN
ajfa-10795	139	12	is	be	AUX
ajfa-10795	139	13	38.05	38.05	NUM
ajfa-10795	139	14	%	%	NOUN
ajfa-10795	139	15	.	.	PUNCT
ajfa-10795	140	1	durbin	durbin	ADJ
ajfa-10795	140	2	-	-	PUNCT
ajfa-10795	140	3	watson	watson	PROPN
ajfa-10795	140	4	test	test	NOUN
ajfa-10795	140	5	is	be	AUX
ajfa-10795	140	6	2.16	2.16	NUM
ajfa-10795	140	7	,	,	PUNCT
ajfa-10795	140	8	indicating	indicate	VERB
ajfa-10795	140	9	no	no	DET
ajfa-10795	140	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	140	11	in	in	ADP
ajfa-10795	140	12	residuals	residual	NOUN
ajfa-10795	140	13	.	.	PUNCT
ajfa-10795	141	1	table	table	NOUN
ajfa-10795	141	2	4.1	4.1	NUM
ajfa-10795	141	3	.	.	PUNCT
ajfa-10795	142	1	multiple	multiple	ADJ
ajfa-10795	142	2	regression	regression	NOUN
ajfa-10795	142	3	results	result	NOUN
ajfa-10795	142	4	for	for	ADP
ajfa-10795	142	5	large	large	ADJ
ajfa-10795	142	6	companies	company	NOUN
ajfa-10795	142	7	variables	variable	NOUN
ajfa-10795	142	8	model1	model1	VERB
ajfa-10795	143	1	model2	model2	PROPN
ajfa-10795	143	2	model3	model3	ADJ
ajfa-10795	143	3	model4	model4	PROPN
ajfa-10795	143	4	model5	model5	PROPN
ajfa-10795	143	5	model6	model6	PROPN
ajfa-10795	143	6	cfoi	cfoi	PROPN
ajfa-10795	143	7	,	,	PUNCT
ajfa-10795	143	8	t-1	t-1	PROPN
ajfa-10795	143	9	0.8483	0.8483	NUM
ajfa-10795	143	10	*	*	PUNCT
ajfa-10795	143	11	*	*	PUNCT
ajfa-10795	143	12	*	*	PUNCT
ajfa-10795	144	1	0.4970	0.4970	NUM
ajfa-10795	144	2	*	*	PUNCT
ajfa-10795	144	3	*	*	PUNCT
ajfa-10795	144	4	*	*	PUNCT
ajfa-10795	144	5	0.5054	0.5054	PUNCT
ajfa-10795	144	6	*	*	PUNCT
ajfa-10795	144	7	*	*	PUNCT
ajfa-10795	144	8	*	*	PUNCT
ajfa-10795	144	9	(	(	PUNCT
ajfa-10795	144	10	0.0000	0.0000	NUM
ajfa-10795	144	11	)	)	PUNCT
ajfa-10795	144	12	(	(	PUNCT
ajfa-10795	144	13	0.0002	0.0002	NUM
ajfa-10795	144	14	)	)	PUNCT
ajfa-10795	144	15	(	(	PUNCT
ajfa-10795	144	16	0.0001	0.0001	NUM
ajfa-10795	144	17	)	)	PUNCT
ajfa-10795	144	18	earnsi	earnsi	NOUN
ajfa-10795	144	19	,	,	PUNCT
ajfa-10795	144	20	t-1	t-1	PROPN
ajfa-10795	144	21	0.5494	0.5494	NUM
ajfa-10795	144	22	*	*	PUNCT
ajfa-10795	144	23	*	*	PUNCT
ajfa-10795	144	24	*	*	PUNCT
ajfa-10795	144	25	0.3994	0.3994	PUNCT
ajfa-10795	144	26	*	*	PUNCT
ajfa-10795	144	27	*	*	PUNCT
ajfa-10795	144	28	*	*	PUNCT
ajfa-10795	144	29	(	(	PUNCT
ajfa-10795	144	30	0.0000	0.0000	NUM
ajfa-10795	144	31	)	)	PUNCT
ajfa-10795	144	32	(	(	PUNCT
ajfa-10795	144	33	0.0050	0.0050	NUM
ajfa-10795	144	34	)	)	PUNCT
ajfa-10795	144	35	nebepdai	nebepdai	NOUN
ajfa-10795	144	36	,	,	PUNCT
ajfa-10795	144	37	t-1	t-1	PROPN
ajfa-10795	144	38	0.5674	0.5674	NUM
ajfa-10795	144	39	*	*	PUNCT
ajfa-10795	144	40	*	*	PUNCT
ajfa-10795	144	41	*	*	PUNCT
ajfa-10795	144	42	0.4153	0.4153	NUM
ajfa-10795	144	43	*	*	PUNCT
ajfa-10795	144	44	*	*	PUNCT
ajfa-10795	144	45	*	*	PUNCT
ajfa-10795	144	46	(	(	PUNCT
ajfa-10795	144	47	0.0000	0.0000	NUM
ajfa-10795	144	48	)	)	PUNCT
ajfa-10795	144	49	(	(	PUNCT
ajfa-10795	144	50	0.0041	0.0041	NUM
ajfa-10795	144	51	)	)	PUNCT
ajfa-10795	144	52	wcfoi	wcfoi	PROPN
ajfa-10795	144	53	,	,	PUNCT
ajfa-10795	144	54	t-1	t-1	PROPN
ajfa-10795	144	55	0.2515	0.2515	NUM
ajfa-10795	144	56	*	*	PUNCT
ajfa-10795	144	57	*	*	PUNCT
ajfa-10795	144	58	*	*	PUNCT
ajfa-10795	144	59	-0.0201	-0.0201	ADJ
ajfa-10795	144	60	-0.0122	-0.0122	X
ajfa-10795	144	61	(	(	PUNCT
ajfa-10795	144	62	0.0000	0.0000	NUM
ajfa-10795	144	63	)	)	PUNCT
ajfa-10795	144	64	(	(	PUNCT
ajfa-10795	144	65	0.8276	0.8276	NUM
ajfa-10795	144	66	)	)	PUNCT
ajfa-10795	144	67	(	(	PUNCT
ajfa-10795	144	68	0.8944	0.8944	NUM
ajfa-10795	144	69	)	)	PUNCT
ajfa-10795	144	70	constant	constant	ADJ
ajfa-10795	144	71	0.0844	0.0844	NUM
ajfa-10795	144	72	*	*	PUNCT
ajfa-10795	144	73	*	*	PUNCT
ajfa-10795	144	74	*	*	PUNCT
ajfa-10795	144	75	0.1175	0.1175	NUM
ajfa-10795	144	76	*	*	PUNCT
ajfa-10795	144	77	*	*	PUNCT
ajfa-10795	144	78	*	*	PUNCT
ajfa-10795	144	79	0.1024	0.1024	NUM
ajfa-10795	144	80	*	*	PUNCT
ajfa-10795	144	81	*	*	PUNCT
ajfa-10795	144	82	*	*	PUNCT
ajfa-10795	144	83	0.2007	0.2007	NUM
ajfa-10795	144	84	*	*	PUNCT
ajfa-10795	144	85	*	*	PUNCT
ajfa-10795	144	86	*	*	PUNCT
ajfa-10795	144	87	0.0469	0.0469	NUM
ajfa-10795	144	88	*	*	PUNCT
ajfa-10795	144	89	*	*	X
ajfa-10795	144	90	0.0558	0.0558	NUM
ajfa-10795	144	91	*	*	PUNCT
ajfa-10795	144	92	*	*	PUNCT
ajfa-10795	144	93	(	(	PUNCT
ajfa-10795	144	94	0.0000	0.0000	NUM
ajfa-10795	144	95	)	)	PUNCT
ajfa-10795	144	96	(	(	PUNCT
ajfa-10795	144	97	0.0003	0.0003	NUM
ajfa-10795	144	98	)	)	PUNCT
ajfa-10795	144	99	(	(	PUNCT
ajfa-10795	144	100	0.0029	0.0029	NUM
ajfa-10795	144	101	)	)	PUNCT
ajfa-10795	144	102	(	(	PUNCT
ajfa-10795	144	103	0.0000	0.0000	NUM
ajfa-10795	144	104	)	)	PUNCT
ajfa-10795	144	105	(	(	PUNCT
ajfa-10795	144	106	0.0467	0.0467	NUM
ajfa-10795	144	107	)	)	PUNCT
ajfa-10795	144	108	(	(	PUNCT
ajfa-10795	144	109	0.0119	0.0119	NUM
ajfa-10795	144	110	)	)	PUNCT
ajfa-10795	144	111	observations	observation	NOUN
ajfa-10795	144	112	225	225	NUM
ajfa-10795	144	113	225	225	NUM
ajfa-10795	144	114	225	225	NUM
ajfa-10795	144	115	225	225	NUM
ajfa-10795	144	116	225	225	NUM
ajfa-10795	144	117	225	225	NUM
ajfa-10795	144	118	d	d	X
ajfa-10795	144	119	-	-	PUNCT
ajfa-10795	144	120	w	w	PROPN
ajfa-10795	144	121	statistics	statistic	NOUN
ajfa-10795	144	122	1.98	1.98	NUM
ajfa-10795	144	123	2.09	2.09	NUM
ajfa-10795	144	124	2.08	2.08	NUM
ajfa-10795	144	125	2.11	2.11	NUM
ajfa-10795	144	126	2.17	2.17	NUM
ajfa-10795	144	127	2.16	2.16	NUM
ajfa-10795	144	128	r2	r2	NOUN
ajfa-10795	144	129	33.80	33.80	NUM
ajfa-10795	144	130	%	%	NOUN
ajfa-10795	144	131	31.58	31.58	NUM
ajfa-10795	144	132	%	%	NOUN
ajfa-10795	144	133	32.11	32.11	NUM
ajfa-10795	144	134	%	%	NOUN
ajfa-10795	144	135	25.38	25.38	NUM
ajfa-10795	144	136	%	%	NOUN
ajfa-10795	144	137	39.32	39.32	NUM
ajfa-10795	144	138	%	%	NOUN
ajfa-10795	144	139	38.88	38.88	NUM
ajfa-10795	144	140	%	%	NOUN
ajfa-10795	144	141	adj	adj	PROPN
ajfa-10795	144	142	.	.	PROPN
ajfa-10795	144	143	r2	r2	PROPN
ajfa-10795	144	144	33.21	33.21	NUM
ajfa-10795	144	145	%	%	NOUN
ajfa-10795	144	146	30.96	30.96	NUM
ajfa-10795	144	147	%	%	NOUN
ajfa-10795	144	148	31.49	31.49	NUM
ajfa-10795	144	149	%	%	NOUN
ajfa-10795	144	150	24.71	24.71	NUM
ajfa-10795	144	151	%	%	NOUN
ajfa-10795	144	152	38.49	38.49	NUM
ajfa-10795	144	153	%	%	NOUN
ajfa-10795	144	154	38.05	38.05	NUM
ajfa-10795	144	155	%	%	NOUN
ajfa-10795	144	156	f	f	NOUN
ajfa-10795	144	157	-	-	PUNCT
ajfa-10795	144	158	statistics	statistic	NOUN
ajfa-10795	144	159	56.4354	56.4354	NUM
ajfa-10795	144	160	*	*	NOUN
ajfa-10795	144	161	*	*	PUNCT
ajfa-10795	144	162	*	*	PUNCT
ajfa-10795	144	163	51.0077	51.0077	NUM
ajfa-10795	144	164	*	*	PUNCT
ajfa-10795	144	165	*	*	PUNCT
ajfa-10795	144	166	*	*	X
ajfa-10795	144	167	52.2531	52.2531	NUM
ajfa-10795	144	168	*	*	PUNCT
ajfa-10795	144	169	*	*	PUNCT
ajfa-10795	144	170	*	*	PUNCT
ajfa-10795	144	171	37.5918	37.5918	NUM
ajfa-10795	144	172	*	*	PUNCT
ajfa-10795	144	173	*	*	PUNCT
ajfa-10795	144	174	*	*	PUNCT
ajfa-10795	144	175	47.7290	47.7290	NUM
ajfa-10795	144	176	*	*	PUNCT
ajfa-10795	144	177	*	*	PUNCT
ajfa-10795	144	178	*	*	PUNCT
ajfa-10795	144	179	46.8607	46.8607	NUM
ajfa-10795	144	180	*	*	PUNCT
ajfa-10795	144	181	*	*	PUNCT
ajfa-10795	144	182	*	*	PUNCT
ajfa-10795	144	183	note	note	NOUN
ajfa-10795	144	184	:	:	PUNCT
ajfa-10795	144	185	p	p	X
ajfa-10795	144	186	-	-	PUNCT
ajfa-10795	144	187	values	value	NOUN
ajfa-10795	144	188	in	in	ADP
ajfa-10795	144	189	parentheses	parenthesis	NOUN
ajfa-10795	144	190	,	,	PUNCT
ajfa-10795	144	191	*	*	PUNCT
ajfa-10795	144	192	,	,	PUNCT
ajfa-10795	144	193	*	*	PUNCT
ajfa-10795	144	194	*	*	PUNCT
ajfa-10795	144	195	,	,	PUNCT
ajfa-10795	144	196	*	*	PUNCT
ajfa-10795	144	197	*	*	PUNCT
ajfa-10795	144	198	*	*	PUNCT
ajfa-10795	144	199	denote	denote	VERB
ajfa-10795	144	200	two	two	NUM
ajfa-10795	144	201	-	-	PUNCT
ajfa-10795	144	202	tailed	tail	VERB
ajfa-10795	144	203	significance	significance	NOUN
ajfa-10795	144	204	at	at	ADP
ajfa-10795	144	205	the	the	DET
ajfa-10795	144	206	10	10	NUM
ajfa-10795	144	207	%	%	NOUN
ajfa-10795	144	208	,	,	PUNCT
ajfa-10795	144	209	5	5	NUM
ajfa-10795	144	210	%	%	NOUN
ajfa-10795	144	211	,	,	PUNCT
ajfa-10795	144	212	1	1	NUM
ajfa-10795	144	213	%	%	NOUN
ajfa-10795	144	214	level	level	NOUN
ajfa-10795	144	215	,	,	PUNCT
ajfa-10795	144	216	respectively	respectively	ADV
ajfa-10795	144	217	.	.	PUNCT
ajfa-10795	145	1	variables	variable	NOUN
ajfa-10795	145	2	definition	definition	NOUN
ajfa-10795	145	3	:	:	PUNCT
ajfa-10795	145	4	cfoi	cfoi	ADJ
ajfa-10795	145	5	,	,	PUNCT
ajfa-10795	145	6	t-1	t-1	PROPN
ajfa-10795	145	7	=	=	SYM
ajfa-10795	145	8	cash	cash	NOUN
ajfa-10795	145	9	flow	flow	NOUN
ajfa-10795	145	10	from	from	ADP
ajfa-10795	145	11	operations	operation	NOUN
ajfa-10795	145	12	in	in	ADP
ajfa-10795	145	13	year	year	NOUN
ajfa-10795	145	14	t	t	PROPN
ajfa-10795	145	15	–	–	PUNCT
ajfa-10795	145	16	1	1	NUM
ajfa-10795	145	17	;	;	PUNCT
ajfa-10795	145	18	earnsi	earnsi	NOUN
ajfa-10795	145	19	,	,	PUNCT
ajfa-10795	145	20	t-1	t-1	PROPN
ajfa-10795	145	21	=	=	SYM
ajfa-10795	145	22	net	net	ADJ
ajfa-10795	145	23	earnings	earning	NOUN
ajfa-10795	145	24	before	before	ADP
ajfa-10795	145	25	tax	tax	NOUN
ajfa-10795	145	26	and	and	CCONJ
ajfa-10795	145	27	after	after	ADP
ajfa-10795	145	28	extraordinary	extraordinary	ADJ
ajfa-10795	145	29	items	item	NOUN
ajfa-10795	145	30	in	in	ADP
ajfa-10795	145	31	year	year	NOUN
ajfa-10795	145	32	t	t	PROPN
ajfa-10795	145	33	–	–	PUNCT
ajfa-10795	145	34	1	1	NUM
ajfa-10795	145	35	;	;	PUNCT
ajfa-10795	145	36	nebepdai	nebepdai	PROPN
ajfa-10795	145	37	,	,	PUNCT
ajfa-10795	145	38	t-1	t-1	PROPN
ajfa-10795	145	39	=	=	SYM
ajfa-10795	145	40	net	net	ADJ
ajfa-10795	145	41	earnings	earning	NOUN
ajfa-10795	145	42	before	before	ADP
ajfa-10795	145	43	extraordinary	extraordinary	ADJ
ajfa-10795	145	44	items	item	NOUN
ajfa-10795	145	45	plus	plus	CCONJ
ajfa-10795	145	46	depreciation	depreciation	NOUN
ajfa-10795	145	47	and	and	CCONJ
ajfa-10795	145	48	amortization	amortization	NOUN
ajfa-10795	145	49	expense	expense	NOUN
ajfa-10795	145	50	in	in	ADP
ajfa-10795	145	51	year	year	NOUN
ajfa-10795	145	52	t	t	PROPN
ajfa-10795	145	53	–	–	PUNCT
ajfa-10795	145	54	1	1	NUM
ajfa-10795	145	55	;	;	PUNCT
ajfa-10795	145	56	wcfoi	wcfoi	PROPN
ajfa-10795	145	57	,	,	PUNCT
ajfa-10795	145	58	t-1	t-1	PROPN
ajfa-10795	145	59	=	=	SYM
ajfa-10795	145	60	working	work	VERB
ajfa-10795	145	61	capital	capital	NOUN
ajfa-10795	145	62	from	from	ADP
ajfa-10795	145	63	operations	operation	NOUN
ajfa-10795	145	64	in	in	ADP
ajfa-10795	145	65	year	year	NOUN
ajfa-10795	145	66	t	t	PROPN
ajfa-10795	145	67	–	–	PUNCT
ajfa-10795	145	68	1	1	NUM
ajfa-10795	145	69	asian	asian	ADJ
ajfa-10795	145	70	journal	journal	NOUN
ajfa-10795	145	71	of	of	ADP
ajfa-10795	145	72	finance	finance	PROPN
ajfa-10795	145	73	&	&	CCONJ
ajfa-10795	145	74	accounting	accounting	PROPN
ajfa-10795	145	75	issn	issn	PROPN
ajfa-10795	145	76	1946	1946	NUM
ajfa-10795	145	77	-	-	PUNCT
ajfa-10795	145	78	052x	052x	PROPN
ajfa-10795	145	79	2017	2017	NUM
ajfa-10795	145	80	,	,	PUNCT
ajfa-10795	145	81	vol	vol	NOUN
ajfa-10795	145	82	.	.	NOUN
ajfa-10795	146	1	9	9	NUM
ajfa-10795	146	2	,	,	PUNCT
ajfa-10795	146	3	no	no	INTJ
ajfa-10795	146	4	.	.	NOUN
ajfa-10795	146	5	1	1	NUM
ajfa-10795	146	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	146	7	99	99	NUM
ajfa-10795	146	8	table	table	NOUN
ajfa-10795	146	9	4.2	4.2	NUM
ajfa-10795	146	10	indicates	indicate	VERB
ajfa-10795	146	11	ols	ol	NOUN
ajfa-10795	146	12	regression	regression	NOUN
ajfa-10795	146	13	of	of	ADP
ajfa-10795	146	14	cash	cash	NOUN
ajfa-10795	146	15	flow	flow	NOUN
ajfa-10795	146	16	from	from	ADP
ajfa-10795	146	17	operations	operation	NOUN
ajfa-10795	146	18	in	in	ADP
ajfa-10795	146	19	year	year	NOUN
ajfa-10795	146	20	t	t	PROPN
ajfa-10795	146	21	(	(	PUNCT
ajfa-10795	146	22	cfoi	cfoi	PROPN
ajfa-10795	146	23	,	,	PUNCT
ajfa-10795	146	24	t	t	NOUN
ajfa-10795	146	25	)	)	PUNCT
ajfa-10795	146	26	oncash	oncash	NOUN
ajfa-10795	146	27	flow	flow	NOUN
ajfa-10795	146	28	from	from	ADP
ajfa-10795	146	29	operations	operation	NOUN
ajfa-10795	146	30	in	in	ADP
ajfa-10795	146	31	year	year	NOUN
ajfa-10795	146	32	t	t	PROPN
ajfa-10795	146	33	–	–	PUNCT
ajfa-10795	146	34	1	1	NUM
ajfa-10795	146	35	(	(	PUNCT
ajfa-10795	146	36	cfoi	cfoi	ADJ
ajfa-10795	146	37	,	,	PUNCT
ajfa-10795	146	38	t-1	t-1	PROPN
ajfa-10795	146	39	)	)	PUNCT
ajfa-10795	146	40	,	,	PUNCT
ajfa-10795	146	41	net	net	ADJ
ajfa-10795	146	42	earnings	earning	NOUN
ajfa-10795	146	43	before	before	ADP
ajfa-10795	146	44	tax	tax	NOUN
ajfa-10795	146	45	and	and	CCONJ
ajfa-10795	146	46	after	after	ADP
ajfa-10795	146	47	extraordinary	extraordinary	ADJ
ajfa-10795	146	48	items	item	NOUN
ajfa-10795	146	49	in	in	ADP
ajfa-10795	146	50	year	year	NOUN
ajfa-10795	146	51	t	t	PROPN
ajfa-10795	146	52	–	–	PUNCT
ajfa-10795	146	53	1	1	NUM
ajfa-10795	146	54	(	(	PUNCT
ajfa-10795	146	55	earnsi	earnsi	NOUN
ajfa-10795	146	56	,	,	PUNCT
ajfa-10795	146	57	t-1	t-1	PROPN
ajfa-10795	146	58	)	)	PUNCT
ajfa-10795	146	59	,	,	PUNCT
ajfa-10795	146	60	net	net	ADJ
ajfa-10795	146	61	earnings	earning	NOUN
ajfa-10795	146	62	before	before	ADP
ajfa-10795	146	63	extraordinary	extraordinary	ADJ
ajfa-10795	146	64	items	item	NOUN
ajfa-10795	146	65	plus	plus	CCONJ
ajfa-10795	146	66	depreciation	depreciation	NOUN
ajfa-10795	146	67	and	and	CCONJ
ajfa-10795	146	68	amortization	amortization	NOUN
ajfa-10795	146	69	expense	expense	NOUN
ajfa-10795	146	70	in	in	ADP
ajfa-10795	146	71	year	year	NOUN
ajfa-10795	146	72	t	t	PROPN
ajfa-10795	146	73	–	–	PUNCT
ajfa-10795	146	74	1	1	NUM
ajfa-10795	146	75	(	(	PUNCT
ajfa-10795	146	76	nebepdai	nebepdai	NOUN
ajfa-10795	146	77	,	,	PUNCT
ajfa-10795	146	78	t-1	t-1	PROPN
ajfa-10795	146	79	)	)	PUNCT
ajfa-10795	146	80	,	,	PUNCT
ajfa-10795	146	81	working	work	VERB
ajfa-10795	146	82	capital	capital	NOUN
ajfa-10795	146	83	from	from	ADP
ajfa-10795	146	84	operations	operation	NOUN
ajfa-10795	146	85	in	in	ADP
ajfa-10795	146	86	year	year	NOUN
ajfa-10795	146	87	t	t	PROPN
ajfa-10795	146	88	–	–	PUNCT
ajfa-10795	146	89	1	1	NUM
ajfa-10795	146	90	(	(	PUNCT
ajfa-10795	146	91	wcfoi	wcfoi	PROPN
ajfa-10795	146	92	,	,	PUNCT
ajfa-10795	146	93	t-1)in	t-1)in	PROPN
ajfa-10795	146	94	small	small	ADJ
ajfa-10795	146	95	companies	company	NOUN
ajfa-10795	146	96	.	.	PUNCT
ajfa-10795	147	1	table	table	NOUN
ajfa-10795	147	2	4.2	4.2	NUM
ajfa-10795	147	3	shows	show	VERB
ajfa-10795	147	4	that	that	SCONJ
ajfa-10795	147	5	in	in	ADP
ajfa-10795	147	6	model1	model1	PROPN
ajfa-10795	147	7	,	,	PUNCT
ajfa-10795	147	8	cash	cash	NOUN
ajfa-10795	147	9	flow	flow	NOUN
ajfa-10795	147	10	from	from	ADP
ajfa-10795	147	11	operations	operation	NOUN
ajfa-10795	147	12	in	in	ADP
ajfa-10795	147	13	year	year	NOUN
ajfa-10795	147	14	t	t	PROPN
ajfa-10795	147	15	–	–	PUNCT
ajfa-10795	147	16	1	1	NUM
ajfa-10795	147	17	(	(	PUNCT
ajfa-10795	147	18	cfoi	cfoi	ADJ
ajfa-10795	147	19	,	,	PUNCT
ajfa-10795	147	20	t-1	t-1	PROPN
ajfa-10795	147	21	)	)	PUNCT
ajfa-10795	147	22	(	(	PUNCT
ajfa-10795	147	23	β=0.3617	β=0.3617	PROPN
ajfa-10795	147	24	,	,	PUNCT
ajfa-10795	147	25	p<0.01	p<0.01	PROPN
ajfa-10795	147	26	)	)	PUNCT
ajfa-10795	147	27	is	be	AUX
ajfa-10795	147	28	positively	positively	ADV
ajfa-10795	147	29	and	and	CCONJ
ajfa-10795	147	30	significantly	significantly	ADV
ajfa-10795	147	31	associated	associate	VERB
ajfa-10795	147	32	with	with	ADP
ajfa-10795	147	33	cash	cash	NOUN
ajfa-10795	147	34	flow	flow	NOUN
ajfa-10795	147	35	from	from	ADP
ajfa-10795	147	36	operations	operation	NOUN
ajfa-10795	147	37	in	in	ADP
ajfa-10795	147	38	year	year	NOUN
ajfa-10795	147	39	t	t	PROPN
ajfa-10795	147	40	(	(	PUNCT
ajfa-10795	147	41	cfoi	cfoi	PROPN
ajfa-10795	147	42	,	,	PUNCT
ajfa-10795	147	43	t	t	PROPN
ajfa-10795	147	44	)	)	PUNCT
ajfa-10795	147	45	.	.	PUNCT
ajfa-10795	148	1	f	f	X
ajfa-10795	148	2	-	-	PUNCT
ajfa-10795	148	3	statistics	statistics	PROPN
ajfa-10795	148	4	is	be	AUX
ajfa-10795	148	5	significant	significant	ADJ
ajfa-10795	148	6	(	(	PUNCT
ajfa-10795	148	7	p<0.01	p<0.01	PROPN
ajfa-10795	148	8	)	)	PUNCT
ajfa-10795	148	9	andr2	andr2	NOUN
ajfa-10795	148	10	is	be	AUX
ajfa-10795	148	11	11.08	11.08	NUM
ajfa-10795	148	12	%	%	NOUN
ajfa-10795	148	13	.	.	PUNCT
ajfa-10795	149	1	durbin	durbin	ADJ
ajfa-10795	149	2	-	-	PUNCT
ajfa-10795	149	3	watson	watson	PROPN
ajfa-10795	149	4	test	test	NOUN
ajfa-10795	149	5	is	be	AUX
ajfa-10795	149	6	2.10	2.10	NUM
ajfa-10795	149	7	,	,	PUNCT
ajfa-10795	149	8	indicating	indicate	VERB
ajfa-10795	149	9	no	no	DET
ajfa-10795	149	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	149	11	in	in	ADP
ajfa-10795	149	12	residuals	residual	NOUN
ajfa-10795	149	13	.	.	PUNCT
ajfa-10795	150	1	therefore	therefore	ADV
ajfa-10795	150	2	,	,	PUNCT
ajfa-10795	150	3	the	the	DET
ajfa-10795	150	4	results	result	NOUN
ajfa-10795	150	5	support	support	VERB
ajfa-10795	150	6	the	the	DET
ajfa-10795	150	7	first	first	ADJ
ajfa-10795	150	8	hypothesis	hypothesis	NOUN
ajfa-10795	150	9	for	for	ADP
ajfa-10795	150	10	small	small	ADJ
ajfa-10795	150	11	companies	company	NOUN
ajfa-10795	150	12	.	.	PUNCT
ajfa-10795	151	1	in	in	ADP
ajfa-10795	151	2	model2	model2	PROPN
ajfa-10795	151	3	,	,	PUNCT
ajfa-10795	151	4	net	net	ADJ
ajfa-10795	151	5	earnings	earning	NOUN
ajfa-10795	151	6	before	before	ADP
ajfa-10795	151	7	tax	tax	NOUN
ajfa-10795	151	8	and	and	CCONJ
ajfa-10795	151	9	after	after	ADP
ajfa-10795	151	10	extraordinary	extraordinary	ADJ
ajfa-10795	151	11	items	item	NOUN
ajfa-10795	151	12	in	in	ADP
ajfa-10795	151	13	year	year	NOUN
ajfa-10795	151	14	t	t	PROPN
ajfa-10795	151	15	–	–	PUNCT
ajfa-10795	151	16	1	1	NUM
ajfa-10795	151	17	(	(	PUNCT
ajfa-10795	151	18	earnsi	earnsi	NOUN
ajfa-10795	151	19	,	,	PUNCT
ajfa-10795	151	20	t-1	t-1	PROPN
ajfa-10795	151	21	)	)	PUNCT
ajfa-10795	151	22	(	(	PUNCT
ajfa-10795	151	23	β=0.5548	β=0.5548	ADV
ajfa-10795	151	24	,	,	PUNCT
ajfa-10795	151	25	p<0.01	p<0.01	PROPN
ajfa-10795	151	26	)	)	PUNCT
ajfa-10795	151	27	is	be	AUX
ajfa-10795	151	28	positively	positively	ADV
ajfa-10795	151	29	and	and	CCONJ
ajfa-10795	151	30	significantly	significantly	ADV
ajfa-10795	151	31	associated	associate	VERB
ajfa-10795	151	32	with	with	ADP
ajfa-10795	151	33	cash	cash	NOUN
ajfa-10795	151	34	flow	flow	NOUN
ajfa-10795	151	35	from	from	ADP
ajfa-10795	151	36	operations	operation	NOUN
ajfa-10795	151	37	in	in	ADP
ajfa-10795	151	38	year	year	NOUN
ajfa-10795	151	39	t	t	PROPN
ajfa-10795	151	40	(	(	PUNCT
ajfa-10795	151	41	cfoi	cfoi	PROPN
ajfa-10795	151	42	,	,	PUNCT
ajfa-10795	151	43	t	t	PROPN
ajfa-10795	151	44	)	)	PUNCT
ajfa-10795	151	45	.	.	PUNCT
ajfa-10795	152	1	f	f	X
ajfa-10795	152	2	-	-	PUNCT
ajfa-10795	152	3	statistics	statistics	PROPN
ajfa-10795	152	4	is	be	AUX
ajfa-10795	152	5	significant	significant	ADJ
ajfa-10795	152	6	(	(	PUNCT
ajfa-10795	152	7	p<0.01	p<0.01	PROPN
ajfa-10795	152	8	)	)	PUNCT
ajfa-10795	152	9	and	and	CCONJ
ajfa-10795	152	10	r2	r2	PROPN
ajfa-10795	152	11	is	be	AUX
ajfa-10795	152	12	17.09	17.09	NUM
ajfa-10795	152	13	%	%	NOUN
ajfa-10795	152	14	.	.	PUNCT
ajfa-10795	153	1	durbin	durbin	ADJ
ajfa-10795	153	2	-	-	PUNCT
ajfa-10795	153	3	watson	watson	PROPN
ajfa-10795	153	4	test	test	NOUN
ajfa-10795	153	5	is	be	AUX
ajfa-10795	153	6	1.82	1.82	NUM
ajfa-10795	153	7	,	,	PUNCT
ajfa-10795	153	8	indicating	indicate	VERB
ajfa-10795	153	9	no	no	DET
ajfa-10795	153	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	153	11	in	in	ADP
ajfa-10795	153	12	residuals	residual	NOUN
ajfa-10795	153	13	.	.	PUNCT
ajfa-10795	154	1	therefore	therefore	ADV
ajfa-10795	154	2	,	,	PUNCT
ajfa-10795	154	3	the	the	DET
ajfa-10795	154	4	results	result	NOUN
ajfa-10795	154	5	support	support	VERB
ajfa-10795	154	6	the	the	DET
ajfa-10795	154	7	second	second	ADJ
ajfa-10795	154	8	hypothesis	hypothesis	NOUN
ajfa-10795	154	9	for	for	ADP
ajfa-10795	154	10	small	small	ADJ
ajfa-10795	154	11	companies	company	NOUN
ajfa-10795	154	12	.	.	PUNCT
ajfa-10795	155	1	in	in	ADP
ajfa-10795	155	2	model3	model3	ADJ
ajfa-10795	155	3	,	,	PUNCT
ajfa-10795	155	4	net	net	ADJ
ajfa-10795	155	5	earnings	earning	NOUN
ajfa-10795	155	6	before	before	ADP
ajfa-10795	155	7	extraordinary	extraordinary	ADJ
ajfa-10795	155	8	items	item	NOUN
ajfa-10795	155	9	plus	plus	CCONJ
ajfa-10795	155	10	depreciation	depreciation	NOUN
ajfa-10795	155	11	and	and	CCONJ
ajfa-10795	155	12	amortization	amortization	NOUN
ajfa-10795	155	13	expense	expense	NOUN
ajfa-10795	155	14	in	in	ADP
ajfa-10795	155	15	year	year	NOUN
ajfa-10795	155	16	t	t	PROPN
ajfa-10795	155	17	–	–	PUNCT
ajfa-10795	155	18	1	1	NUM
ajfa-10795	155	19	(	(	PUNCT
ajfa-10795	155	20	nebepdai	nebepdai	NOUN
ajfa-10795	155	21	,	,	PUNCT
ajfa-10795	155	22	t-1	t-1	PROPN
ajfa-10795	155	23	)	)	PUNCT
ajfa-10795	155	24	(	(	PUNCT
ajfa-10795	155	25	β=0.5478	β=0.5478	PROPN
ajfa-10795	155	26	,	,	PUNCT
ajfa-10795	155	27	p<0.01	p<0.01	PROPN
ajfa-10795	155	28	)	)	PUNCT
ajfa-10795	155	29	is	be	AUX
ajfa-10795	155	30	positively	positively	ADV
ajfa-10795	155	31	and	and	CCONJ
ajfa-10795	155	32	significantly	significantly	ADV
ajfa-10795	155	33	associated	associate	VERB
ajfa-10795	155	34	with	with	ADP
ajfa-10795	155	35	cash	cash	NOUN
ajfa-10795	155	36	flow	flow	NOUN
ajfa-10795	155	37	from	from	ADP
ajfa-10795	155	38	operations	operation	NOUN
ajfa-10795	155	39	in	in	ADP
ajfa-10795	155	40	year	year	NOUN
ajfa-10795	155	41	t	t	PROPN
ajfa-10795	155	42	(	(	PUNCT
ajfa-10795	155	43	cfoi	cfoi	PROPN
ajfa-10795	155	44	,	,	PUNCT
ajfa-10795	155	45	t	t	PROPN
ajfa-10795	155	46	)	)	PUNCT
ajfa-10795	155	47	.	.	PUNCT
ajfa-10795	156	1	f	f	X
ajfa-10795	156	2	-	-	PUNCT
ajfa-10795	156	3	statistics	statistics	PROPN
ajfa-10795	156	4	is	be	AUX
ajfa-10795	156	5	significant	significant	ADJ
ajfa-10795	156	6	(	(	PUNCT
ajfa-10795	156	7	p<0.01	p<0.01	PROPN
ajfa-10795	156	8	)	)	PUNCT
ajfa-10795	156	9	and	and	CCONJ
ajfa-10795	156	10	r2	r2	PROPN
ajfa-10795	156	11	is	be	AUX
ajfa-10795	156	12	17.14	17.14	NUM
ajfa-10795	156	13	%	%	NOUN
ajfa-10795	156	14	.	.	PUNCT
ajfa-10795	157	1	durbin	durbin	ADJ
ajfa-10795	157	2	-	-	PUNCT
ajfa-10795	157	3	watson	watson	PROPN
ajfa-10795	157	4	test	test	NOUN
ajfa-10795	157	5	is	be	AUX
ajfa-10795	157	6	1.83	1.83	NUM
ajfa-10795	157	7	,	,	PUNCT
ajfa-10795	157	8	indicating	indicate	VERB
ajfa-10795	157	9	no	no	DET
ajfa-10795	157	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	157	11	in	in	ADP
ajfa-10795	157	12	residuals	residual	NOUN
ajfa-10795	157	13	.	.	PUNCT
ajfa-10795	158	1	therefore	therefore	ADV
ajfa-10795	158	2	,	,	PUNCT
ajfa-10795	158	3	the	the	DET
ajfa-10795	158	4	results	result	NOUN
ajfa-10795	158	5	support	support	VERB
ajfa-10795	158	6	the	the	DET
ajfa-10795	158	7	third	third	ADJ
ajfa-10795	158	8	hypothesis	hypothesis	NOUN
ajfa-10795	158	9	for	for	ADP
ajfa-10795	158	10	small	small	ADJ
ajfa-10795	158	11	companies	company	NOUN
ajfa-10795	158	12	.	.	PUNCT
ajfa-10795	159	1	in	in	ADP
ajfa-10795	159	2	model4	model4	NOUN
ajfa-10795	159	3	,	,	PUNCT
ajfa-10795	159	4	working	work	VERB
ajfa-10795	159	5	capital	capital	NOUN
ajfa-10795	159	6	from	from	ADP
ajfa-10795	159	7	operations	operation	NOUN
ajfa-10795	159	8	in	in	ADP
ajfa-10795	159	9	year	year	NOUN
ajfa-10795	159	10	t	t	PROPN
ajfa-10795	159	11	–	–	PUNCT
ajfa-10795	159	12	1	1	NUM
ajfa-10795	159	13	(	(	PUNCT
ajfa-10795	159	14	wcfoi	wcfoi	PROPN
ajfa-10795	159	15	,	,	PUNCT
ajfa-10795	159	16	t-1	t-1	PROPN
ajfa-10795	159	17	)	)	PUNCT
ajfa-10795	159	18	(	(	PUNCT
ajfa-10795	159	19	β=0.2865	β=0.2865	X
ajfa-10795	159	20	,	,	PUNCT
ajfa-10795	159	21	p<0.01	p<0.01	PROPN
ajfa-10795	159	22	)	)	PUNCT
ajfa-10795	159	23	is	be	AUX
ajfa-10795	159	24	positively	positively	ADV
ajfa-10795	159	25	and	and	CCONJ
ajfa-10795	159	26	significantly	significantly	ADV
ajfa-10795	159	27	associated	associate	VERB
ajfa-10795	159	28	with	with	ADP
ajfa-10795	159	29	cash	cash	NOUN
ajfa-10795	159	30	flow	flow	NOUN
ajfa-10795	159	31	from	from	ADP
ajfa-10795	159	32	operations	operation	NOUN
ajfa-10795	159	33	in	in	ADP
ajfa-10795	159	34	year	year	NOUN
ajfa-10795	159	35	t	t	PROPN
ajfa-10795	159	36	(	(	PUNCT
ajfa-10795	159	37	cfoi	cfoi	PROPN
ajfa-10795	159	38	,	,	PUNCT
ajfa-10795	159	39	t	t	PROPN
ajfa-10795	159	40	)	)	PUNCT
ajfa-10795	159	41	.	.	PUNCT
ajfa-10795	160	1	f	f	X
ajfa-10795	160	2	-	-	PUNCT
ajfa-10795	160	3	statistics	statistics	PROPN
ajfa-10795	160	4	is	be	AUX
ajfa-10795	160	5	significant	significant	ADJ
ajfa-10795	160	6	(	(	PUNCT
ajfa-10795	160	7	p<0.01	p<0.01	PROPN
ajfa-10795	160	8	)	)	PUNCT
ajfa-10795	160	9	and	and	CCONJ
ajfa-10795	160	10	r2	r2	PROPN
ajfa-10795	160	11	is	be	AUX
ajfa-10795	160	12	12.97	12.97	NUM
ajfa-10795	160	13	%	%	NOUN
ajfa-10795	160	14	.	.	PUNCT
ajfa-10795	161	1	durbin	durbin	ADJ
ajfa-10795	161	2	-	-	PUNCT
ajfa-10795	161	3	watson	watson	PROPN
ajfa-10795	161	4	test	test	NOUN
ajfa-10795	161	5	is	be	AUX
ajfa-10795	161	6	2.00	2.00	NUM
ajfa-10795	161	7	,	,	PUNCT
ajfa-10795	161	8	indicating	indicate	VERB
ajfa-10795	161	9	no	no	DET
ajfa-10795	161	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	161	11	in	in	ADP
ajfa-10795	161	12	residuals	residual	NOUN
ajfa-10795	161	13	.	.	PUNCT
ajfa-10795	162	1	therefore	therefore	ADV
ajfa-10795	162	2	,	,	PUNCT
ajfa-10795	162	3	the	the	DET
ajfa-10795	162	4	results	result	NOUN
ajfa-10795	162	5	support	support	VERB
ajfa-10795	162	6	the	the	DET
ajfa-10795	162	7	fourth	fourth	ADJ
ajfa-10795	162	8	hypothesis	hypothesis	NOUN
ajfa-10795	162	9	for	for	ADP
ajfa-10795	162	10	large	large	ADJ
ajfa-10795	162	11	companies	company	NOUN
ajfa-10795	162	12	.	.	PUNCT
ajfa-10795	163	1	in	in	ADP
ajfa-10795	163	2	model5	model5	PROPN
ajfa-10795	163	3	,	,	PUNCT
ajfa-10795	163	4	net	net	ADJ
ajfa-10795	163	5	earnings	earning	NOUN
ajfa-10795	163	6	before	before	ADP
ajfa-10795	163	7	extraordinary	extraordinary	ADJ
ajfa-10795	163	8	items	item	NOUN
ajfa-10795	163	9	plus	plus	CCONJ
ajfa-10795	163	10	depreciation	depreciation	NOUN
ajfa-10795	163	11	and	and	CCONJ
ajfa-10795	163	12	amortization	amortization	NOUN
ajfa-10795	163	13	expense	expense	NOUN
ajfa-10795	163	14	in	in	ADP
ajfa-10795	163	15	year	year	NOUN
ajfa-10795	163	16	t	t	PROPN
ajfa-10795	163	17	–	–	PUNCT
ajfa-10795	163	18	1	1	NUM
ajfa-10795	163	19	(	(	PUNCT
ajfa-10795	163	20	nebepdai	nebepdai	NOUN
ajfa-10795	163	21	,	,	PUNCT
ajfa-10795	163	22	t-1)(β=0.4092	t-1)(β=0.4092	NOUN
ajfa-10795	163	23	,	,	PUNCT
ajfa-10795	163	24	p<0.01	p<0.01	PROPN
ajfa-10795	163	25	)	)	PUNCT
ajfa-10795	163	26	are	be	AUX
ajfa-10795	163	27	positively	positively	ADV
ajfa-10795	163	28	and	and	CCONJ
ajfa-10795	163	29	significantly	significantly	ADV
ajfa-10795	163	30	associated	associate	VERB
ajfa-10795	163	31	with	with	ADP
ajfa-10795	163	32	cash	cash	NOUN
ajfa-10795	163	33	flow	flow	NOUN
ajfa-10795	163	34	from	from	ADP
ajfa-10795	163	35	operations	operation	NOUN
ajfa-10795	163	36	in	in	ADP
ajfa-10795	163	37	year	year	NOUN
ajfa-10795	163	38	t	t	PROPN
ajfa-10795	163	39	(	(	PUNCT
ajfa-10795	163	40	cfoi	cfoi	PROPN
ajfa-10795	163	41	,	,	PUNCT
ajfa-10795	163	42	t	t	PROPN
ajfa-10795	163	43	)	)	PUNCT
ajfa-10795	163	44	.	.	PUNCT
ajfa-10795	164	1	however	however	ADV
ajfa-10795	164	2	,	,	PUNCT
ajfa-10795	164	3	cash	cash	NOUN
ajfa-10795	164	4	flow	flow	NOUN
ajfa-10795	164	5	from	from	ADP
ajfa-10795	164	6	operations	operation	NOUN
ajfa-10795	164	7	in	in	ADP
ajfa-10795	164	8	year	year	NOUN
ajfa-10795	164	9	t	t	PROPN
ajfa-10795	164	10	–	–	PUNCT
ajfa-10795	164	11	1	1	NUM
ajfa-10795	164	12	(	(	PUNCT
ajfa-10795	164	13	cfoi	cfoi	ADJ
ajfa-10795	164	14	,	,	PUNCT
ajfa-10795	164	15	t-1)(β=0.1079	t-1)(β=0.1079	NOUN
ajfa-10795	164	16	,	,	PUNCT
ajfa-10795	164	17	p>0.05	p>0.05	PROPN
ajfa-10795	164	18	)	)	PUNCT
ajfa-10795	164	19	and	and	CCONJ
ajfa-10795	164	20	working	working	NOUN
ajfa-10795	164	21	capital	capital	NOUN
ajfa-10795	164	22	from	from	ADP
ajfa-10795	164	23	operations	operation	NOUN
ajfa-10795	164	24	in	in	ADP
ajfa-10795	164	25	year	year	NOUN
ajfa-10795	164	26	t	t	PROPN
ajfa-10795	164	27	–	–	PUNCT
ajfa-10795	164	28	1	1	NUM
ajfa-10795	164	29	(	(	PUNCT
ajfa-10795	164	30	wcfoi	wcfoi	PROPN
ajfa-10795	164	31	,	,	PUNCT
ajfa-10795	164	32	t-1	t-1	PROPN
ajfa-10795	164	33	)	)	PUNCT
ajfa-10795	164	34	(	(	PUNCT
ajfa-10795	164	35	β=0.1070	β=0.1070	X
ajfa-10795	164	36	,	,	PUNCT
ajfa-10795	164	37	p>0.05	p>0.05	NOUN
ajfa-10795	164	38	)	)	PUNCT
ajfa-10795	164	39	is	be	AUX
ajfa-10795	164	40	not	not	PART
ajfa-10795	164	41	significantly	significantly	ADV
ajfa-10795	164	42	associated	associate	VERB
ajfa-10795	164	43	with	with	ADP
ajfa-10795	164	44	cash	cash	NOUN
ajfa-10795	164	45	flow	flow	NOUN
ajfa-10795	164	46	from	from	ADP
ajfa-10795	164	47	operations	operation	NOUN
ajfa-10795	164	48	in	in	ADP
ajfa-10795	164	49	year	year	NOUN
ajfa-10795	164	50	t	t	PROPN
ajfa-10795	164	51	(	(	PUNCT
ajfa-10795	164	52	cfoi	cfoi	PROPN
ajfa-10795	164	53	,	,	PUNCT
ajfa-10795	164	54	t	t	PROPN
ajfa-10795	164	55	)	)	PUNCT
ajfa-10795	164	56	.	.	PUNCT
ajfa-10795	165	1	f	f	X
ajfa-10795	165	2	-	-	PUNCT
ajfa-10795	165	3	statistics	statistics	PROPN
ajfa-10795	165	4	is	be	AUX
ajfa-10795	165	5	significant	significant	ADJ
ajfa-10795	165	6	(	(	PUNCT
ajfa-10795	165	7	p<0.01	p<0.01	PROPN
ajfa-10795	165	8	)	)	PUNCT
ajfa-10795	165	9	and	and	CCONJ
ajfa-10795	165	10	adjusted	adjust	VERB
ajfa-10795	165	11	r2	r2	NOUN
ajfa-10795	165	12	is	be	AUX
ajfa-10795	165	13	20.22	20.22	NUM
ajfa-10795	165	14	%	%	NOUN
ajfa-10795	165	15	.	.	PUNCT
ajfa-10795	166	1	durbin	durbin	ADJ
ajfa-10795	166	2	-	-	PUNCT
ajfa-10795	166	3	watson	watson	PROPN
ajfa-10795	166	4	test	test	NOUN
ajfa-10795	166	5	is	be	AUX
ajfa-10795	166	6	2.06	2.06	NUM
ajfa-10795	166	7	,	,	PUNCT
ajfa-10795	166	8	indicating	indicate	VERB
ajfa-10795	166	9	no	no	DET
ajfa-10795	166	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	166	11	in	in	ADP
ajfa-10795	166	12	residuals	residual	NOUN
ajfa-10795	166	13	.	.	PUNCT
ajfa-10795	167	1	in	in	ADP
ajfa-10795	167	2	model6	model6	PROPN
ajfa-10795	167	3	,	,	PUNCT
ajfa-10795	167	4	net	net	ADJ
ajfa-10795	167	5	earnings	earning	NOUN
ajfa-10795	167	6	before	before	ADP
ajfa-10795	167	7	tax	tax	NOUN
ajfa-10795	167	8	and	and	CCONJ
ajfa-10795	167	9	after	after	ADP
ajfa-10795	167	10	extraordinary	extraordinary	ADJ
ajfa-10795	167	11	items	item	NOUN
ajfa-10795	167	12	in	in	ADP
ajfa-10795	167	13	year	year	NOUN
ajfa-10795	167	14	t	t	PROPN
ajfa-10795	167	15	–	–	PUNCT
ajfa-10795	167	16	1	1	NUM
ajfa-10795	167	17	(	(	PUNCT
ajfa-10795	167	18	earnsi	earnsi	NOUN
ajfa-10795	167	19	,	,	PUNCT
ajfa-10795	167	20	t-1	t-1	PROPN
ajfa-10795	167	21	)	)	PUNCT
ajfa-10795	167	22	(	(	PUNCT
ajfa-10795	167	23	β=0.4131	β=0.4131	PROPN
ajfa-10795	167	24	,	,	PUNCT
ajfa-10795	167	25	p<0.01	p<0.01	PROPN
ajfa-10795	167	26	)	)	PUNCT
ajfa-10795	167	27	are	be	AUX
ajfa-10795	167	28	positively	positively	ADV
ajfa-10795	167	29	and	and	CCONJ
ajfa-10795	167	30	significantly	significantly	ADV
ajfa-10795	167	31	associated	associate	VERB
ajfa-10795	167	32	with	with	ADP
ajfa-10795	167	33	cash	cash	NOUN
ajfa-10795	167	34	flow	flow	NOUN
ajfa-10795	167	35	from	from	ADP
ajfa-10795	167	36	operations	operation	NOUN
ajfa-10795	167	37	in	in	ADP
ajfa-10795	167	38	year	year	NOUN
ajfa-10795	167	39	t	t	PROPN
ajfa-10795	167	40	(	(	PUNCT
ajfa-10795	167	41	cfoi	cfoi	PROPN
ajfa-10795	167	42	,	,	PUNCT
ajfa-10795	167	43	t	t	PROPN
ajfa-10795	167	44	)	)	PUNCT
ajfa-10795	167	45	.	.	PUNCT
ajfa-10795	168	1	however	however	ADV
ajfa-10795	168	2	,	,	PUNCT
ajfa-10795	168	3	cash	cash	NOUN
ajfa-10795	168	4	flow	flow	NOUN
ajfa-10795	168	5	from	from	ADP
ajfa-10795	168	6	operations	operation	NOUN
ajfa-10795	168	7	in	in	ADP
ajfa-10795	168	8	year	year	NOUN
ajfa-10795	168	9	t	t	PROPN
ajfa-10795	168	10	–	–	PUNCT
ajfa-10795	168	11	1	1	NUM
ajfa-10795	168	12	(	(	PUNCT
ajfa-10795	168	13	cfoi	cfoi	ADJ
ajfa-10795	168	14	,	,	PUNCT
ajfa-10795	168	15	t-1	t-1	PROPN
ajfa-10795	168	16	)	)	PUNCT
ajfa-10795	168	17	(	(	PUNCT
ajfa-10795	168	18	β=0.1150	β=0.1150	PROPN
ajfa-10795	168	19	,	,	PUNCT
ajfa-10795	168	20	p>0.05	p>0.05	PROPN
ajfa-10795	168	21	)	)	PUNCT
ajfa-10795	168	22	and	and	CCONJ
ajfa-10795	168	23	working	working	NOUN
ajfa-10795	168	24	capital	capital	NOUN
ajfa-10795	168	25	from	from	ADP
ajfa-10795	168	26	operations	operation	NOUN
ajfa-10795	168	27	in	in	ADP
ajfa-10795	168	28	year	year	NOUN
ajfa-10795	168	29	t	t	PROPN
ajfa-10795	168	30	–	–	PUNCT
ajfa-10795	168	31	1	1	NUM
ajfa-10795	168	32	(	(	PUNCT
ajfa-10795	168	33	wcfoi	wcfoi	PROPN
ajfa-10795	168	34	,	,	PUNCT
ajfa-10795	168	35	t-1	t-1	PROPN
ajfa-10795	168	36	)	)	PUNCT
ajfa-10795	168	37	(	(	PUNCT
ajfa-10795	168	38	β=0.1074	β=0.1074	NOUN
ajfa-10795	168	39	,	,	PUNCT
ajfa-10795	168	40	p>0.05	p>0.05	NOUN
ajfa-10795	168	41	)	)	PUNCT
ajfa-10795	168	42	is	be	AUX
ajfa-10795	168	43	not	not	PART
ajfa-10795	168	44	significantly	significantly	ADV
ajfa-10795	168	45	associated	associate	VERB
ajfa-10795	168	46	with	with	ADP
ajfa-10795	168	47	cash	cash	NOUN
ajfa-10795	168	48	flow	flow	NOUN
ajfa-10795	168	49	from	from	ADP
ajfa-10795	168	50	operations	operation	NOUN
ajfa-10795	168	51	in	in	ADP
ajfa-10795	168	52	year	year	NOUN
ajfa-10795	168	53	t	t	PROPN
ajfa-10795	168	54	(	(	PUNCT
ajfa-10795	168	55	cfoi	cfoi	PROPN
ajfa-10795	168	56	,	,	PUNCT
ajfa-10795	168	57	t	t	PROPN
ajfa-10795	168	58	)	)	PUNCT
ajfa-10795	168	59	.	.	PUNCT
ajfa-10795	169	1	f	f	X
ajfa-10795	169	2	-	-	PUNCT
ajfa-10795	169	3	statistics	statistics	PROPN
ajfa-10795	169	4	is	be	AUX
ajfa-10795	169	5	significant	significant	ADJ
ajfa-10795	169	6	(	(	PUNCT
ajfa-10795	169	7	p<0.01	p<0.01	PROPN
ajfa-10795	169	8	)	)	PUNCT
ajfa-10795	169	9	and	and	CCONJ
ajfa-10795	169	10	adjusted	adjust	VERB
ajfa-10795	169	11	r2	r2	NOUN
ajfa-10795	169	12	is	be	AUX
ajfa-10795	169	13	20.13	20.13	NUM
ajfa-10795	169	14	%	%	NOUN
ajfa-10795	169	15	.	.	PUNCT
ajfa-10795	170	1	durbin	durbin	ADJ
ajfa-10795	170	2	-	-	PUNCT
ajfa-10795	170	3	watson	watson	PROPN
ajfa-10795	170	4	test	test	NOUN
ajfa-10795	170	5	is	be	AUX
ajfa-10795	170	6	2.07	2.07	NUM
ajfa-10795	170	7	,	,	PUNCT
ajfa-10795	170	8	indicating	indicate	VERB
ajfa-10795	170	9	no	no	DET
ajfa-10795	170	10	autocorrelation	autocorrelation	NOUN
ajfa-10795	170	11	in	in	ADP
ajfa-10795	170	12	residuals	residual	NOUN
ajfa-10795	170	13	.	.	PUNCT
ajfa-10795	171	1	asian	asian	ADJ
ajfa-10795	171	2	journal	journal	PROPN
ajfa-10795	171	3	of	of	ADP
ajfa-10795	171	4	finance	finance	PROPN
ajfa-10795	171	5	&	&	CCONJ
ajfa-10795	171	6	accounting	accounting	PROPN
ajfa-10795	171	7	issn	issn	PROPN
ajfa-10795	171	8	1946	1946	NUM
ajfa-10795	171	9	-	-	PUNCT
ajfa-10795	171	10	052x	052x	PROPN
ajfa-10795	171	11	2017	2017	NUM
ajfa-10795	171	12	,	,	PUNCT
ajfa-10795	171	13	vol	vol	NOUN
ajfa-10795	171	14	.	.	NOUN
ajfa-10795	171	15	9	9	NUM
ajfa-10795	171	16	,	,	PUNCT
ajfa-10795	171	17	no	no	INTJ
ajfa-10795	171	18	.	.	NOUN
ajfa-10795	171	19	1	1	NUM
ajfa-10795	171	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	171	21	100	100	NUM
ajfa-10795	171	22	table	table	NOUN
ajfa-10795	171	23	4.2	4.2	NUM
ajfa-10795	171	24	.	.	PUNCT
ajfa-10795	172	1	multiple	multiple	ADJ
ajfa-10795	172	2	regression	regression	NOUN
ajfa-10795	172	3	results	result	NOUN
ajfa-10795	172	4	for	for	ADP
ajfa-10795	172	5	small	small	ADJ
ajfa-10795	172	6	companies	company	NOUN
ajfa-10795	172	7	variables	variable	VERB
ajfa-10795	172	8	model1	model1	VERB
ajfa-10795	173	1	model2	model2	PROPN
ajfa-10795	173	2	model3	model3	ADJ
ajfa-10795	173	3	model4	model4	PROPN
ajfa-10795	173	4	model5	model5	PROPN
ajfa-10795	173	5	model6	model6	PROPN
ajfa-10795	173	6	cfoi	cfoi	PROPN
ajfa-10795	173	7	,	,	PUNCT
ajfa-10795	173	8	t-1	t-1	PROPN
ajfa-10795	173	9	0.3617	0.3617	NUM
ajfa-10795	173	10	*	*	PUNCT
ajfa-10795	173	11	*	*	PUNCT
ajfa-10795	174	1	*	*	X
ajfa-10795	174	2	0.1079	0.1079	NUM
ajfa-10795	174	3	0.1150	0.1150	NUM
ajfa-10795	174	4	(	(	PUNCT
ajfa-10795	174	5	0.0009	0.0009	NUM
ajfa-10795	174	6	)	)	PUNCT
ajfa-10795	174	7	(	(	PUNCT
ajfa-10795	174	8	0.4179	0.4179	NUM
ajfa-10795	174	9	)	)	PUNCT
ajfa-10795	174	10	(	(	PUNCT
ajfa-10795	174	11	0.3810	0.3810	NUM
ajfa-10795	174	12	)	)	PUNCT
ajfa-10795	174	13	earnsi	earnsi	NOUN
ajfa-10795	174	14	,	,	PUNCT
ajfa-10795	174	15	t-1	t-1	PROPN
ajfa-10795	174	16	0.5548	0.5548	NUM
ajfa-10795	174	17	*	*	PUNCT
ajfa-10795	174	18	*	*	PUNCT
ajfa-10795	174	19	*	*	PUNCT
ajfa-10795	175	1	0.4131	0.4131	PUNCT
ajfa-10795	175	2	*	*	PUNCT
ajfa-10795	175	3	*	*	PUNCT
ajfa-10795	175	4	*	*	PUNCT
ajfa-10795	175	5	(	(	PUNCT
ajfa-10795	175	6	0.0000	0.0000	NUM
ajfa-10795	175	7	)	)	PUNCT
ajfa-10795	175	8	(	(	PUNCT
ajfa-10795	175	9	0.0012	0.0012	NUM
ajfa-10795	175	10	)	)	PUNCT
ajfa-10795	175	11	nebepdai	nebepdai	NOUN
ajfa-10795	175	12	,	,	PUNCT
ajfa-10795	175	13	t-1	t-1	PROPN
ajfa-10795	175	14	0.5478	0.5478	X
ajfa-10795	175	15	*	*	PUNCT
ajfa-10795	175	16	*	*	PUNCT
ajfa-10795	175	17	*	*	PUNCT
ajfa-10795	175	18	0.4092	0.4092	PUNCT
ajfa-10795	175	19	*	*	PUNCT
ajfa-10795	175	20	*	*	PUNCT
ajfa-10795	175	21	*	*	PUNCT
ajfa-10795	175	22	(	(	PUNCT
ajfa-10795	175	23	0.0000	0.0000	NUM
ajfa-10795	175	24	)	)	PUNCT
ajfa-10795	175	25	(	(	PUNCT
ajfa-10795	175	26	0.0010	0.0010	NUM
ajfa-10795	175	27	)	)	PUNCT
ajfa-10795	175	28	wcfoi	wcfoi	PROPN
ajfa-10795	175	29	,	,	PUNCT
ajfa-10795	175	30	t-1	t-1	PROPN
ajfa-10795	175	31	0.2865	0.2865	NUM
ajfa-10795	175	32	*	*	PUNCT
ajfa-10795	175	33	*	*	PUNCT
ajfa-10795	175	34	*	*	X
ajfa-10795	175	35	0.1070	0.1070	NUM
ajfa-10795	175	36	0.1074	0.1074	NUM
ajfa-10795	175	37	(	(	PUNCT
ajfa-10795	175	38	0.0000	0.0000	NUM
ajfa-10795	175	39	)	)	PUNCT
ajfa-10795	175	40	(	(	PUNCT
ajfa-10795	175	41	0.1517	0.1517	NUM
ajfa-10795	175	42	)	)	PUNCT
ajfa-10795	175	43	(	(	PUNCT
ajfa-10795	175	44	0.1474	0.1474	NUM
ajfa-10795	175	45	)	)	PUNCT
ajfa-10795	175	46	constant	constant	ADJ
ajfa-10795	175	47	0.0804	0.0804	NUM
ajfa-10795	175	48	*	*	PUNCT
ajfa-10795	175	49	*	*	PUNCT
ajfa-10795	175	50	*	*	PUNCT
ajfa-10795	175	51	0.0559	0.0559	NUM
ajfa-10795	175	52	*	*	PUNCT
ajfa-10795	175	53	*	*	PUNCT
ajfa-10795	175	54	*	*	PUNCT
ajfa-10795	175	55	0.0424	0.0424	PUNCT
ajfa-10795	175	56	*	*	PUNCT
ajfa-10795	175	57	*	*	PUNCT
ajfa-10795	175	58	*	*	PUNCT
ajfa-10795	175	59	0.0104	0.0104	NUM
ajfa-10795	175	60	*	*	PUNCT
ajfa-10795	175	61	*	*	PUNCT
ajfa-10795	175	62	*	*	PUNCT
ajfa-10795	175	63	0.0382	0.0382	NUM
ajfa-10795	175	64	*	*	PUNCT
ajfa-10795	175	65	*	*	PUNCT
ajfa-10795	175	66	*	*	PUNCT
ajfa-10795	175	67	0.0477	0.0477	NUM
ajfa-10795	175	68	*	*	PUNCT
ajfa-10795	175	69	*	*	PUNCT
ajfa-10795	175	70	(	(	PUNCT
ajfa-10795	175	71	0.0000	0.0000	NUM
ajfa-10795	175	72	)	)	PUNCT
ajfa-10795	175	73	(	(	PUNCT
ajfa-10795	175	74	0.0000	0.0000	NUM
ajfa-10795	175	75	)	)	PUNCT
ajfa-10795	175	76	(	(	PUNCT
ajfa-10795	175	77	0.0017	0.0017	NUM
ajfa-10795	175	78	)	)	PUNCT
ajfa-10795	175	79	(	(	PUNCT
ajfa-10795	175	80	0.0000	0.0000	NUM
ajfa-10795	175	81	)	)	PUNCT
ajfa-10795	175	82	(	(	PUNCT
ajfa-10795	175	83	0.0041	0.0041	NUM
ajfa-10795	175	84	)	)	PUNCT
ajfa-10795	175	85	(	(	PUNCT
ajfa-10795	175	86	0.0003	0.0003	NUM
ajfa-10795	175	87	)	)	PUNCT
ajfa-10795	175	88	observations	observation	NOUN
ajfa-10795	175	89	245	245	NUM
ajfa-10795	175	90	245	245	NUM
ajfa-10795	175	91	245	245	NUM
ajfa-10795	175	92	245	245	NUM
ajfa-10795	175	93	245	245	NUM
ajfa-10795	175	94	245	245	NUM
ajfa-10795	175	95	d	d	PROPN
ajfa-10795	175	96	-	-	PUNCT
ajfa-10795	175	97	w	w	PROPN
ajfa-10795	175	98	statistics	statistic	NOUN
ajfa-10795	175	99	2.10	2.10	NUM
ajfa-10795	175	100	1.82	1.82	NUM
ajfa-10795	175	101	1.83	1.83	NUM
ajfa-10795	175	102	2.00	2.00	NUM
ajfa-10795	175	103	2.06	2.06	NUM
ajfa-10795	175	104	2.07	2.07	NUM
ajfa-10795	175	105	r2	r2	NOUN
ajfa-10795	175	106	11.08	11.08	NUM
ajfa-10795	175	107	%	%	NOUN
ajfa-10795	175	108	17.09	17.09	NUM
ajfa-10795	175	109	%	%	NOUN
ajfa-10795	175	110	17.14	17.14	NUM
ajfa-10795	175	111	%	%	NOUN
ajfa-10795	175	112	12.97	12.97	NUM
ajfa-10795	175	113	%	%	NOUN
ajfa-10795	175	114	21.20	21.20	NUM
ajfa-10795	175	115	%	%	NOUN
ajfa-10795	175	116	21.11	21.11	NUM
ajfa-10795	175	117	%	%	NOUN
ajfa-10795	175	118	adj	adj	PROPN
ajfa-10795	175	119	.	.	PROPN
ajfa-10795	175	120	r2	r2	PROPN
ajfa-10795	175	121	10.72	10.72	NUM
ajfa-10795	175	122	%	%	NOUN
ajfa-10795	175	123	16.75	16.75	NUM
ajfa-10795	175	124	%	%	NOUN
ajfa-10795	175	125	13.47	13.47	NUM
ajfa-10795	175	126	%	%	NOUN
ajfa-10795	175	127	12.61	12.61	NUM
ajfa-10795	175	128	%	%	NOUN
ajfa-10795	175	129	20.22	20.22	NUM
ajfa-10795	175	130	%	%	NOUN
ajfa-10795	175	131	20.13	20.13	NUM
ajfa-10795	175	132	%	%	NOUN
ajfa-10795	175	133	f	f	NOUN
ajfa-10795	175	134	-	-	PUNCT
ajfa-10795	175	135	statistics	statistic	NOUN
ajfa-10795	175	136	30.2884	30.2884	NUM
ajfa-10795	175	137	*	*	SYM
ajfa-10795	175	138	*	*	PUNCT
ajfa-10795	175	139	*	*	PUNCT
ajfa-10795	175	140	50.0797	50.0797	NUM
ajfa-10795	175	141	*	*	PUNCT
ajfa-10795	175	142	*	*	PUNCT
ajfa-10795	175	143	*	*	PUNCT
ajfa-10795	175	144	51.4755	51.4755	NUM
ajfa-10795	175	145	*	*	NOUN
ajfa-10795	175	146	*	*	PUNCT
ajfa-10795	175	147	*	*	PUNCT
ajfa-10795	175	148	36.2212	36.2212	NUM
ajfa-10795	175	149	*	*	NOUN
ajfa-10795	175	150	*	*	PUNCT
ajfa-10795	175	151	*	*	PUNCT
ajfa-10795	175	152	21.6187	21.6187	NUM
ajfa-10795	175	153	*	*	PUNCT
ajfa-10795	175	154	*	*	PUNCT
ajfa-10795	175	155	*	*	PUNCT
ajfa-10795	175	156	21.4990	21.4990	NUM
ajfa-10795	175	157	*	*	PUNCT
ajfa-10795	175	158	*	*	PUNCT
ajfa-10795	175	159	*	*	PUNCT
ajfa-10795	175	160	note	note	NOUN
ajfa-10795	175	161	:	:	PUNCT
ajfa-10795	175	162	p	p	X
ajfa-10795	175	163	-	-	PUNCT
ajfa-10795	175	164	values	value	NOUN
ajfa-10795	175	165	in	in	ADP
ajfa-10795	175	166	parentheses	parenthesis	NOUN
ajfa-10795	175	167	,	,	PUNCT
ajfa-10795	175	168	*	*	PUNCT
ajfa-10795	175	169	,	,	PUNCT
ajfa-10795	175	170	*	*	PUNCT
ajfa-10795	175	171	*	*	PUNCT
ajfa-10795	175	172	,	,	PUNCT
ajfa-10795	175	173	*	*	PUNCT
ajfa-10795	175	174	*	*	PUNCT
ajfa-10795	175	175	*	*	PUNCT
ajfa-10795	175	176	denote	denote	VERB
ajfa-10795	175	177	two	two	NUM
ajfa-10795	175	178	-	-	PUNCT
ajfa-10795	175	179	tailed	tail	VERB
ajfa-10795	175	180	significance	significance	NOUN
ajfa-10795	175	181	at	at	ADP
ajfa-10795	175	182	the	the	DET
ajfa-10795	175	183	10	10	NUM
ajfa-10795	175	184	%	%	NOUN
ajfa-10795	175	185	,	,	PUNCT
ajfa-10795	175	186	5	5	NUM
ajfa-10795	175	187	%	%	NOUN
ajfa-10795	175	188	,	,	PUNCT
ajfa-10795	175	189	1	1	NUM
ajfa-10795	175	190	%	%	NOUN
ajfa-10795	175	191	level	level	NOUN
ajfa-10795	175	192	,	,	PUNCT
ajfa-10795	175	193	respectively	respectively	ADV
ajfa-10795	175	194	.	.	PUNCT
ajfa-10795	176	1	variables	variable	NOUN
ajfa-10795	176	2	definition	definition	NOUN
ajfa-10795	176	3	:	:	PUNCT
ajfa-10795	176	4	cfoi	cfoi	ADJ
ajfa-10795	176	5	,	,	PUNCT
ajfa-10795	176	6	t-1	t-1	PROPN
ajfa-10795	176	7	=	=	SYM
ajfa-10795	176	8	cash	cash	NOUN
ajfa-10795	176	9	flow	flow	NOUN
ajfa-10795	176	10	from	from	ADP
ajfa-10795	176	11	operations	operation	NOUN
ajfa-10795	176	12	in	in	ADP
ajfa-10795	176	13	year	year	NOUN
ajfa-10795	176	14	t	t	PROPN
ajfa-10795	176	15	–	–	PUNCT
ajfa-10795	176	16	1	1	NUM
ajfa-10795	176	17	;	;	PUNCT
ajfa-10795	176	18	earnsi	earnsi	NOUN
ajfa-10795	176	19	,	,	PUNCT
ajfa-10795	176	20	t-1	t-1	PROPN
ajfa-10795	176	21	=	=	SYM
ajfa-10795	176	22	net	net	ADJ
ajfa-10795	176	23	earnings	earning	NOUN
ajfa-10795	176	24	before	before	ADP
ajfa-10795	176	25	tax	tax	NOUN
ajfa-10795	176	26	and	and	CCONJ
ajfa-10795	176	27	after	after	ADP
ajfa-10795	176	28	extraordinary	extraordinary	ADJ
ajfa-10795	176	29	items	item	NOUN
ajfa-10795	176	30	in	in	ADP
ajfa-10795	176	31	year	year	NOUN
ajfa-10795	176	32	t	t	PROPN
ajfa-10795	176	33	–	–	PUNCT
ajfa-10795	176	34	1	1	NUM
ajfa-10795	176	35	;	;	PUNCT
ajfa-10795	176	36	nebepdai	nebepdai	PROPN
ajfa-10795	176	37	,	,	PUNCT
ajfa-10795	176	38	t-1	t-1	PROPN
ajfa-10795	176	39	=	=	SYM
ajfa-10795	176	40	net	net	ADJ
ajfa-10795	176	41	earnings	earning	NOUN
ajfa-10795	176	42	before	before	ADP
ajfa-10795	176	43	extraordinary	extraordinary	ADJ
ajfa-10795	176	44	items	item	NOUN
ajfa-10795	176	45	plus	plus	CCONJ
ajfa-10795	176	46	depreciation	depreciation	NOUN
ajfa-10795	176	47	and	and	CCONJ
ajfa-10795	176	48	amortization	amortization	NOUN
ajfa-10795	176	49	expense	expense	NOUN
ajfa-10795	176	50	in	in	ADP
ajfa-10795	176	51	year	year	NOUN
ajfa-10795	176	52	t	t	PROPN
ajfa-10795	176	53	–	–	PUNCT
ajfa-10795	176	54	1	1	NUM
ajfa-10795	176	55	;	;	PUNCT
ajfa-10795	176	56	wcfoi	wcfoi	PROPN
ajfa-10795	176	57	,	,	PUNCT
ajfa-10795	176	58	t-1	t-1	PROPN
ajfa-10795	176	59	=	=	SYM
ajfa-10795	176	60	working	work	VERB
ajfa-10795	176	61	capital	capital	NOUN
ajfa-10795	176	62	from	from	ADP
ajfa-10795	176	63	operations	operation	NOUN
ajfa-10795	176	64	in	in	ADP
ajfa-10795	176	65	year	year	NOUN
ajfa-10795	176	66	t	t	PROPN
ajfa-10795	176	67	–	–	PUNCT
ajfa-10795	176	68	1	1	NUM
ajfa-10795	176	69	5	5	NUM
ajfa-10795	176	70	.	.	PUNCT
ajfa-10795	176	71	conclusion	conclusion	NOUN
ajfa-10795	176	72	and	and	CCONJ
ajfa-10795	176	73	discussion	discussion	NOUN
ajfa-10795	176	74	according	accord	VERB
ajfa-10795	176	75	to	to	ADP
ajfa-10795	176	76	findings	finding	NOUN
ajfa-10795	176	77	,	,	PUNCT
ajfa-10795	176	78	the	the	DET
ajfa-10795	176	79	results	result	NOUN
ajfa-10795	176	80	of	of	ADP
ajfa-10795	176	81	hypotheses	hypothesis	NOUN
ajfa-10795	176	82	test	test	VERB
ajfa-10795	176	83	at	at	ADP
ajfa-10795	176	84	the	the	DET
ajfa-10795	176	85	level	level	NOUN
ajfa-10795	176	86	of	of	ADP
ajfa-10795	176	87	large	large	ADJ
ajfa-10795	176	88	companies	company	NOUN
ajfa-10795	176	89	are	be	AUX
ajfa-10795	176	90	relatively	relatively	ADV
ajfa-10795	176	91	different	different	ADJ
ajfa-10795	176	92	from	from	ADP
ajfa-10795	176	93	that	that	PRON
ajfa-10795	176	94	of	of	ADP
ajfa-10795	176	95	small	small	ADJ
ajfa-10795	176	96	companies	company	NOUN
ajfa-10795	176	97	.	.	PUNCT
ajfa-10795	177	1	as	as	SCONJ
ajfa-10795	177	2	it	it	PRON
ajfa-10795	177	3	is	be	AUX
ajfa-10795	177	4	shown	show	VERB
ajfa-10795	177	5	in	in	ADP
ajfa-10795	177	6	table	table	NOUN
ajfa-10795	177	7	2.5	2.5	NUM
ajfa-10795	177	8	,	,	PUNCT
ajfa-10795	177	9	net	net	ADJ
ajfa-10795	177	10	earnings	earning	NOUN
ajfa-10795	177	11	before	before	ADP
ajfa-10795	177	12	extraordinary	extraordinary	ADJ
ajfa-10795	177	13	items	item	NOUN
ajfa-10795	177	14	plus	plus	CCONJ
ajfa-10795	177	15	depreciation	depreciation	NOUN
ajfa-10795	177	16	and	and	CCONJ
ajfa-10795	177	17	amortization	amortization	NOUN
ajfa-10795	177	18	expense	expense	NOUN
ajfa-10795	177	19	in	in	ADP
ajfa-10795	177	20	year	year	NOUN
ajfa-10795	177	21	t	t	PROPN
ajfa-10795	177	22	–	–	PUNCT
ajfa-10795	177	23	1	1	NUM
ajfa-10795	177	24	(	(	PUNCT
ajfa-10795	177	25	nebepdai	nebepdai	NOUN
ajfa-10795	177	26	,	,	PUNCT
ajfa-10795	177	27	t-1)rather	t-1)rather	NUM
ajfa-10795	177	28	than	than	ADP
ajfa-10795	177	29	net	net	ADJ
ajfa-10795	177	30	earnings	earning	NOUN
ajfa-10795	177	31	before	before	ADP
ajfa-10795	177	32	tax	tax	NOUN
ajfa-10795	177	33	and	and	CCONJ
ajfa-10795	177	34	after	after	ADP
ajfa-10795	177	35	extraordinary	extraordinary	ADJ
ajfa-10795	177	36	items	item	NOUN
ajfa-10795	177	37	in	in	ADP
ajfa-10795	177	38	year	year	NOUN
ajfa-10795	177	39	t	t	PROPN
ajfa-10795	177	40	–	–	PUNCT
ajfa-10795	177	41	1	1	NUM
ajfa-10795	177	42	(	(	PUNCT
ajfa-10795	177	43	earnsi	earnsi	NOUN
ajfa-10795	177	44	,	,	PUNCT
ajfa-10795	177	45	t-1)is	t-1)is	NUM
ajfa-10795	177	46	the	the	DET
ajfa-10795	177	47	best	good	ADJ
ajfa-10795	177	48	predictor	predictor	NOUN
ajfa-10795	177	49	with	with	ADP
ajfa-10795	177	50	a	a	DET
ajfa-10795	177	51	little	little	ADJ
ajfa-10795	177	52	different	different	ADJ
ajfa-10795	177	53	.	.	PUNCT
ajfa-10795	178	1	net	net	ADJ
ajfa-10795	178	2	earnings	earning	NOUN
ajfa-10795	178	3	before	before	ADP
ajfa-10795	178	4	tax	tax	NOUN
ajfa-10795	178	5	and	and	CCONJ
ajfa-10795	178	6	after	after	ADP
ajfa-10795	178	7	extraordinary	extraordinary	ADJ
ajfa-10795	178	8	items	item	NOUN
ajfa-10795	178	9	in	in	ADP
ajfa-10795	178	10	year	year	NOUN
ajfa-10795	178	11	t	t	PROPN
ajfa-10795	178	12	–	–	PUNCT
ajfa-10795	178	13	1	1	NUM
ajfa-10795	178	14	(	(	PUNCT
ajfa-10795	178	15	earnsi	earnsi	NOUN
ajfa-10795	178	16	,	,	PUNCT
ajfa-10795	178	17	t-1	t-1	PROPN
ajfa-10795	178	18	)	)	PUNCT
ajfa-10795	178	19	,	,	PUNCT
ajfa-10795	178	20	working	work	VERB
ajfa-10795	178	21	capital	capital	NOUN
ajfa-10795	178	22	from	from	ADP
ajfa-10795	178	23	operations	operation	NOUN
ajfa-10795	178	24	in	in	ADP
ajfa-10795	178	25	year	year	NOUN
ajfa-10795	178	26	t	t	PROPN
ajfa-10795	178	27	–	–	PUNCT
ajfa-10795	178	28	1	1	NUM
ajfa-10795	178	29	(	(	PUNCT
ajfa-10795	178	30	wcfoi	wcfoi	PROPN
ajfa-10795	178	31	,	,	PUNCT
ajfa-10795	178	32	t-1	t-1	PROPN
ajfa-10795	178	33	)	)	PUNCT
ajfa-10795	178	34	and	and	CCONJ
ajfa-10795	178	35	cash	cash	NOUN
ajfa-10795	178	36	flow	flow	NOUN
ajfa-10795	178	37	from	from	ADP
ajfa-10795	178	38	operations	operation	NOUN
ajfa-10795	178	39	in	in	ADP
ajfa-10795	178	40	year	year	NOUN
ajfa-10795	178	41	t	t	PROPN
ajfa-10795	178	42	–	–	PUNCT
ajfa-10795	178	43	1	1	NUM
ajfa-10795	178	44	(	(	PUNCT
ajfa-10795	178	45	cfoi	cfoi	ADJ
ajfa-10795	178	46	,	,	PUNCT
ajfa-10795	178	47	t-1)are	t-1)are	VERB
ajfa-10795	178	48	other	other	ADJ
ajfa-10795	178	49	best	good	ADJ
ajfa-10795	178	50	predictors	predictor	NOUN
ajfa-10795	178	51	respectively	respectively	ADV
ajfa-10795	178	52	after	after	ADP
ajfa-10795	178	53	net	net	ADJ
ajfa-10795	178	54	earnings	earning	NOUN
ajfa-10795	178	55	before	before	ADP
ajfa-10795	178	56	extraordinary	extraordinary	ADJ
ajfa-10795	178	57	items	item	NOUN
ajfa-10795	178	58	plus	plus	CCONJ
ajfa-10795	178	59	depreciation	depreciation	NOUN
ajfa-10795	178	60	and	and	CCONJ
ajfa-10795	178	61	amortization	amortization	NOUN
ajfa-10795	178	62	expense	expense	NOUN
ajfa-10795	178	63	in	in	ADP
ajfa-10795	178	64	year	year	NOUN
ajfa-10795	178	65	t	t	PROPN
ajfa-10795	178	66	–	–	PUNCT
ajfa-10795	178	67	1	1	NUM
ajfa-10795	178	68	(	(	PUNCT
ajfa-10795	178	69	nebepdai	nebepdai	NOUN
ajfa-10795	178	70	,	,	PUNCT
ajfa-10795	178	71	t-1	t-1	PROPN
ajfa-10795	178	72	)	)	PUNCT
ajfa-10795	178	73	.	.	PUNCT
ajfa-10795	179	1	with	with	ADP
ajfa-10795	179	2	regard	regard	NOUN
ajfa-10795	179	3	to	to	ADP
ajfa-10795	179	4	the	the	DET
ajfa-10795	179	5	multiple	multiple	ADJ
ajfa-10795	179	6	regression	regression	NOUN
ajfa-10795	179	7	models(models	models(model	NOUN
ajfa-10795	179	8	5	5	NUM
ajfa-10795	179	9	and	and	CCONJ
ajfa-10795	179	10	6	6	NUM
ajfa-10795	179	11	)	)	PUNCT
ajfa-10795	179	12	in	in	ADP
ajfa-10795	179	13	small	small	ADJ
ajfa-10795	179	14	companies	company	NOUN
ajfa-10795	179	15	,	,	PUNCT
ajfa-10795	179	16	although	although	SCONJ
ajfa-10795	179	17	the	the	DET
ajfa-10795	179	18	coefficients	coefficient	NOUN
ajfa-10795	179	19	of	of	ADP
ajfa-10795	179	20	variables	variable	NOUN
ajfa-10795	179	21	in	in	ADP
ajfa-10795	179	22	multiple	multiple	ADJ
ajfa-10795	179	23	regression	regression	NOUN
ajfa-10795	179	24	models5	models5	NOUN
ajfa-10795	179	25	and	and	CCONJ
ajfa-10795	179	26	6	6	NUM
ajfa-10795	179	27	are	be	AUX
ajfa-10795	179	28	significant	significant	ADJ
ajfa-10795	179	29	and	and	CCONJ
ajfa-10795	179	30	coefficients	coefficient	NOUN
ajfa-10795	179	31	of	of	ADP
ajfa-10795	179	32	variables	variable	NOUN
ajfa-10795	179	33	such	such	ADJ
ajfa-10795	179	34	as	as	ADP
ajfa-10795	179	35	cash	cash	NOUN
ajfa-10795	179	36	flow	flow	NOUN
ajfa-10795	179	37	from	from	ADP
ajfa-10795	179	38	operations	operation	NOUN
ajfa-10795	179	39	in	in	ADP
ajfa-10795	179	40	year	year	NOUN
ajfa-10795	179	41	t	t	PROPN
ajfa-10795	179	42	–	–	PUNCT
ajfa-10795	179	43	1	1	NUM
ajfa-10795	179	44	(	(	PUNCT
ajfa-10795	179	45	cfoi	cfoi	ADJ
ajfa-10795	179	46	,	,	PUNCT
ajfa-10795	179	47	t-1	t-1	PROPN
ajfa-10795	179	48	)	)	PUNCT
ajfa-10795	179	49	and	and	CCONJ
ajfa-10795	179	50	working	working	NOUN
ajfa-10795	179	51	capital	capital	NOUN
ajfa-10795	179	52	from	from	ADP
ajfa-10795	179	53	operations	operation	NOUN
ajfa-10795	179	54	in	in	ADP
ajfa-10795	179	55	year	year	NOUN
ajfa-10795	179	56	t	t	PROPN
ajfa-10795	179	57	–	–	PUNCT
ajfa-10795	179	58	1	1	NUM
ajfa-10795	179	59	(	(	PUNCT
ajfa-10795	179	60	wcfoi	wcfoi	PROPN
ajfa-10795	179	61	,	,	PUNCT
ajfa-10795	179	62	t-1	t-1	PROPN
ajfa-10795	179	63	)	)	PUNCT
ajfa-10795	179	64	are	be	AUX
ajfa-10795	179	65	not	not	PART
ajfa-10795	179	66	significant	significant	ADJ
ajfa-10795	179	67	in	in	ADP
ajfa-10795	179	68	both	both	DET
ajfa-10795	179	69	model	model	NOUN
ajfa-10795	179	70	5	5	NUM
ajfa-10795	179	71	and	and	CCONJ
ajfa-10795	179	72	model	model	NOUN
ajfa-10795	179	73	6	6	NUM
ajfa-10795	179	74	,	,	PUNCT
ajfa-10795	179	75	the	the	DET
ajfa-10795	179	76	multiple	multiple	ADJ
ajfa-10795	179	77	regression	regression	NOUN
ajfa-10795	179	78	models	model	NOUN
ajfa-10795	179	79	may	may	AUX
ajfa-10795	179	80	not	not	PART
ajfa-10795	179	81	be	be	AUX
ajfa-10795	179	82	used	use	VERB
ajfa-10795	179	83	to	to	PART
ajfa-10795	179	84	predict	predict	VERB
ajfa-10795	179	85	future	future	ADJ
ajfa-10795	179	86	cash	cash	NOUN
ajfa-10795	179	87	flows	flow	NOUN
ajfa-10795	179	88	.	.	PUNCT
ajfa-10795	180	1	in	in	ADP
ajfa-10795	180	2	large	large	ADJ
ajfa-10795	180	3	companies	company	NOUN
ajfa-10795	180	4	,	,	PUNCT
ajfa-10795	180	5	cash	cash	NOUN
ajfa-10795	180	6	flow	flow	NOUN
ajfa-10795	180	7	from	from	ADP
ajfa-10795	180	8	operations	operation	NOUN
ajfa-10795	180	9	in	in	ADP
ajfa-10795	180	10	year	year	NOUN
ajfa-10795	180	11	t	t	PROPN
ajfa-10795	180	12	–	–	PUNCT
ajfa-10795	180	13	1	1	NUM
ajfa-10795	180	14	(	(	PUNCT
ajfa-10795	180	15	cfoi	cfoi	ADJ
ajfa-10795	180	16	,	,	PUNCT
ajfa-10795	180	17	t-1	t-1	PROPN
ajfa-10795	180	18	)	)	PUNCT
ajfa-10795	180	19	in	in	ADP
ajfa-10795	180	20	relation	relation	NOUN
ajfa-10795	180	21	to	to	ADP
ajfa-10795	180	22	net	net	ADJ
ajfa-10795	180	23	earnings	earning	NOUN
ajfa-10795	180	24	before	before	ADP
ajfa-10795	180	25	tax	tax	NOUN
ajfa-10795	180	26	and	and	CCONJ
ajfa-10795	180	27	after	after	ADP
ajfa-10795	180	28	extraordinary	extraordinary	ADJ
ajfa-10795	180	29	items	item	NOUN
ajfa-10795	180	30	in	in	ADP
ajfa-10795	180	31	year	year	NOUN
ajfa-10795	180	32	t	t	PROPN
ajfa-10795	180	33	–	–	PUNCT
ajfa-10795	180	34	1	1	NUM
ajfa-10795	180	35	(	(	PUNCT
ajfa-10795	180	36	earnsi	earnsi	NOUN
ajfa-10795	180	37	,	,	PUNCT
ajfa-10795	180	38	t-1	t-1	PROPN
ajfa-10795	180	39	)	)	PUNCT
ajfa-10795	180	40	is	be	AUX
ajfa-10795	180	41	better	well	ADJ
ajfa-10795	180	42	predictor	predictor	NOUN
ajfa-10795	180	43	for	for	ADP
ajfa-10795	180	44	predicting	predict	VERB
ajfa-10795	180	45	future	future	ADJ
ajfa-10795	180	46	cash	cash	NOUN
ajfa-10795	180	47	flow	flow	NOUN
ajfa-10795	180	48	from	from	ADP
ajfa-10795	180	49	operations	operation	NOUN
ajfa-10795	180	50	,	,	PUNCT
ajfa-10795	180	51	whereas	whereas	SCONJ
ajfa-10795	180	52	in	in	ADP
ajfa-10795	180	53	small	small	ADJ
ajfa-10795	180	54	companies	company	NOUN
ajfa-10795	180	55	asian	asian	ADJ
ajfa-10795	180	56	journal	journal	NOUN
ajfa-10795	180	57	of	of	ADP
ajfa-10795	180	58	finance	finance	PROPN
ajfa-10795	180	59	&	&	CCONJ
ajfa-10795	180	60	accounting	accounting	PROPN
ajfa-10795	180	61	issn	issn	PROPN
ajfa-10795	180	62	1946	1946	NUM
ajfa-10795	180	63	-	-	PUNCT
ajfa-10795	180	64	052x	052x	PROPN
ajfa-10795	180	65	2017	2017	NUM
ajfa-10795	180	66	,	,	PUNCT
ajfa-10795	180	67	vol	vol	NOUN
ajfa-10795	180	68	.	.	NOUN
ajfa-10795	180	69	9	9	NUM
ajfa-10795	180	70	,	,	PUNCT
ajfa-10795	180	71	no	no	INTJ
ajfa-10795	180	72	.	.	NOUN
ajfa-10795	180	73	1	1	NUM
ajfa-10795	180	74	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	180	75	101	101	NUM
ajfa-10795	180	76	net	net	ADJ
ajfa-10795	180	77	earnings	earning	NOUN
ajfa-10795	180	78	before	before	ADP
ajfa-10795	180	79	tax	tax	NOUN
ajfa-10795	180	80	and	and	CCONJ
ajfa-10795	180	81	after	after	ADP
ajfa-10795	180	82	extraordinary	extraordinary	ADJ
ajfa-10795	180	83	items	item	NOUN
ajfa-10795	180	84	in	in	ADP
ajfa-10795	180	85	year	year	NOUN
ajfa-10795	180	86	t	t	PROPN
ajfa-10795	180	87	–	–	PUNCT
ajfa-10795	180	88	1	1	NUM
ajfa-10795	180	89	(	(	PUNCT
ajfa-10795	180	90	earnsi	earnsi	NOUN
ajfa-10795	180	91	,	,	PUNCT
ajfa-10795	180	92	t-1	t-1	PROPN
ajfa-10795	180	93	)	)	PUNCT
ajfa-10795	180	94	is	be	AUX
ajfa-10795	180	95	better	well	ADJ
ajfa-10795	180	96	predictor	predictor	NOUN
ajfa-10795	180	97	than	than	ADP
ajfa-10795	180	98	cash	cash	NOUN
ajfa-10795	180	99	flow	flow	NOUN
ajfa-10795	180	100	from	from	ADP
ajfa-10795	180	101	operations	operation	NOUN
ajfa-10795	180	102	in	in	ADP
ajfa-10795	180	103	year	year	NOUN
ajfa-10795	180	104	t	t	PROPN
ajfa-10795	180	105	–	–	PUNCT
ajfa-10795	180	106	1	1	NUM
ajfa-10795	180	107	(	(	PUNCT
ajfa-10795	180	108	cfoi	cfoi	ADJ
ajfa-10795	180	109	,	,	PUNCT
ajfa-10795	180	110	t-1	t-1	PROPN
ajfa-10795	180	111	)	)	PUNCT
ajfa-10795	180	112	.	.	PUNCT
ajfa-10795	181	1	these	these	DET
ajfa-10795	181	2	results	result	NOUN
ajfa-10795	181	3	are	be	AUX
ajfa-10795	181	4	consistent	consistent	ADJ
ajfa-10795	181	5	with	with	ADP
ajfa-10795	181	6	the	the	DET
ajfa-10795	181	7	findings	finding	NOUN
ajfa-10795	181	8	of	of	ADP
ajfa-10795	181	9	farshadfar	farshadfar	PROPN
ajfa-10795	181	10	,	,	PUNCT
ajfa-10795	181	11	ng	ng	PROPN
ajfa-10795	181	12	,	,	PUNCT
ajfa-10795	181	13	and	and	CCONJ
ajfa-10795	181	14	brimble	brimble	ADJ
ajfa-10795	181	15	(	(	PUNCT
ajfa-10795	181	16	2008	2008	NUM
ajfa-10795	181	17	)	)	PUNCT
ajfa-10795	181	18	,	,	PUNCT
ajfa-10795	181	19	al	al	PROPN
ajfa-10795	181	20	-	-	PUNCT
ajfa-10795	181	21	attar	attar	PROPN
ajfa-10795	181	22	and	and	CCONJ
ajfa-10795	181	23	hussain	hussain	PROPN
ajfa-10795	181	24	(	(	PUNCT
ajfa-10795	181	25	2004	2004	NUM
ajfa-10795	181	26	)	)	PUNCT
ajfa-10795	181	27	,	,	PUNCT
ajfa-10795	181	28	and	and	CCONJ
ajfa-10795	181	29	quirin	quirin	INTJ
ajfa-10795	181	30	et	et	PROPN
ajfa-10795	181	31	al	al	PROPN
ajfa-10795	181	32	.	.	PUNCT
ajfa-10795	182	1	(	(	PUNCT
ajfa-10795	182	2	1999).the	1999).the	DET
ajfa-10795	182	3	reason	reason	NOUN
ajfa-10795	182	4	of	of	ADP
ajfa-10795	182	5	this	this	DET
ajfa-10795	182	6	finding	finding	NOUN
ajfa-10795	182	7	may	may	AUX
ajfa-10795	182	8	be	be	AUX
ajfa-10795	182	9	explained	explain	VERB
ajfa-10795	182	10	by	by	ADP
ajfa-10795	182	11	political	political	ADJ
ajfa-10795	182	12	costs	cost	NOUN
ajfa-10795	182	13	hypothesis	hypothesis	NOUN
ajfa-10795	182	14	.	.	PUNCT
ajfa-10795	183	1	the	the	DET
ajfa-10795	183	2	political	political	ADJ
ajfa-10795	183	3	costs	cost	NOUN
ajfa-10795	183	4	hypothesis	hypothesis	NOUN
ajfa-10795	183	5	has	have	AUX
ajfa-10795	183	6	been	be	AUX
ajfa-10795	183	7	raised	raise	VERB
ajfa-10795	183	8	in	in	ADP
ajfa-10795	183	9	positive	positive	ADJ
ajfa-10795	183	10	accounting	accounting	NOUN
ajfa-10795	183	11	theories	theory	NOUN
ajfa-10795	183	12	by	by	ADP
ajfa-10795	183	13	politician	politician	NOUN
ajfa-10795	183	14	and	and	CCONJ
ajfa-10795	183	15	regulators	regulator	NOUN
ajfa-10795	183	16	due	due	ADP
ajfa-10795	183	17	to	to	ADP
ajfa-10795	183	18	the	the	DET
ajfa-10795	183	19	use	use	NOUN
ajfa-10795	183	20	of	of	ADP
ajfa-10795	183	21	earnings	earning	NOUN
ajfa-10795	183	22	numbers	number	NOUN
ajfa-10795	183	23	.	.	PUNCT
ajfa-10795	184	1	the	the	DET
ajfa-10795	184	2	report	report	NOUN
ajfa-10795	184	3	of	of	ADP
ajfa-10795	184	4	lower	low	ADJ
ajfa-10795	184	5	earnings	earning	NOUN
ajfa-10795	184	6	would	would	AUX
ajfa-10795	184	7	probably	probably	ADV
ajfa-10795	184	8	leads	lead	VERB
ajfa-10795	184	9	to	to	ADP
ajfa-10795	184	10	reduction	reduction	NOUN
ajfa-10795	184	11	of	of	ADP
ajfa-10795	184	12	any	any	DET
ajfa-10795	184	13	actions	action	NOUN
ajfa-10795	184	14	against	against	ADP
ajfa-10795	184	15	these	these	DET
ajfa-10795	184	16	companies	company	NOUN
ajfa-10795	184	17	and	and	CCONJ
ajfa-10795	184	18	would	would	AUX
ajfa-10795	184	19	increase	increase	VERB
ajfa-10795	184	20	the	the	DET
ajfa-10795	184	21	probability	probability	NOUN
ajfa-10795	184	22	of	of	ADP
ajfa-10795	184	23	governmental	governmental	ADJ
ajfa-10795	184	24	subsidies	subsidy	NOUN
ajfa-10795	184	25	receiving	receive	VERB
ajfa-10795	184	26	,	,	PUNCT
ajfa-10795	184	27	while	while	SCONJ
ajfa-10795	184	28	increases	increase	NOUN
ajfa-10795	184	29	and	and	CCONJ
ajfa-10795	184	30	high	high	ADJ
ajfa-10795	184	31	positive	positive	ADJ
ajfa-10795	184	32	percentages	percentage	NOUN
ajfa-10795	184	33	would	would	AUX
ajfa-10795	184	34	attract	attract	VERB
ajfa-10795	184	35	the	the	DET
ajfa-10795	184	36	attention	attention	NOUN
ajfa-10795	184	37	of	of	ADP
ajfa-10795	184	38	national	national	ADJ
ajfa-10795	184	39	media	medium	NOUN
ajfa-10795	184	40	and	and	CCONJ
ajfa-10795	184	41	authorities	authority	NOUN
ajfa-10795	184	42	as	as	ADP
ajfa-10795	184	43	the	the	DET
ajfa-10795	184	44	proxy	proxy	NOUN
ajfa-10795	184	45	for	for	ADP
ajfa-10795	184	46	crisis	crisis	NOUN
ajfa-10795	184	47	and	and	CCONJ
ajfa-10795	184	48	monopoly(khosh	monopoly(khosh	PROPN
ajfa-10795	184	49	tinat	tinat	NOUN
ajfa-10795	184	50	and	and	CCONJ
ajfa-10795	184	51	nowrouzbeigi	nowrouzbeigi	NOUN
ajfa-10795	184	52	,	,	PUNCT
ajfa-10795	184	53	2008	2008	NUM
ajfa-10795	184	54	)	)	PUNCT
ajfa-10795	184	55	.	.	PUNCT
ajfa-10795	185	1	therefore	therefore	ADV
ajfa-10795	185	2	,	,	PUNCT
ajfa-10795	185	3	it	it	PRON
ajfa-10795	185	4	can	can	AUX
ajfa-10795	185	5	be	be	AUX
ajfa-10795	185	6	said	say	VERB
ajfa-10795	185	7	that	that	SCONJ
ajfa-10795	185	8	due	due	ADP
ajfa-10795	185	9	to	to	ADP
ajfa-10795	185	10	the	the	DET
ajfa-10795	185	11	manipulating	manipulate	VERB
ajfa-10795	185	12	earnings	earning	NOUN
ajfa-10795	185	13	numbers	number	NOUN
ajfa-10795	185	14	in	in	ADP
ajfa-10795	185	15	large	large	ADJ
ajfa-10795	185	16	companies	company	NOUN
ajfa-10795	185	17	,	,	PUNCT
ajfa-10795	185	18	reliability	reliability	NOUN
ajfa-10795	185	19	of	of	ADP
ajfa-10795	185	20	cash	cash	NOUN
ajfa-10795	185	21	flow	flow	NOUN
ajfa-10795	185	22	from	from	ADP
ajfa-10795	185	23	operations	operation	NOUN
ajfa-10795	185	24	in	in	ADP
ajfa-10795	185	25	year	year	NOUN
ajfa-10795	185	26	t	t	PROPN
ajfa-10795	185	27	–	–	PUNCT
ajfa-10795	185	28	1	1	NUM
ajfa-10795	185	29	(	(	PUNCT
ajfa-10795	185	30	cfoi	cfoi	ADJ
ajfa-10795	185	31	,	,	PUNCT
ajfa-10795	185	32	t-1	t-1	PROPN
ajfa-10795	185	33	)	)	PUNCT
ajfa-10795	185	34	is	be	AUX
ajfa-10795	185	35	higher	high	ADJ
ajfa-10795	185	36	which	which	PRON
ajfa-10795	185	37	can	can	AUX
ajfa-10795	185	38	be	be	AUX
ajfa-10795	185	39	used	use	VERB
ajfa-10795	185	40	as	as	ADP
ajfa-10795	185	41	a	a	DET
ajfa-10795	185	42	better	well	ADJ
ajfa-10795	185	43	measure	measure	NOUN
ajfa-10795	185	44	for	for	ADP
ajfa-10795	185	45	predicting	predict	VERB
ajfa-10795	185	46	future	future	ADJ
ajfa-10795	185	47	cash	cash	NOUN
ajfa-10795	185	48	flows	flow	NOUN
ajfa-10795	185	49	.	.	PUNCT
ajfa-10795	186	1	this	this	PRON
ajfa-10795	186	2	is	be	AUX
ajfa-10795	186	3	a	a	DET
ajfa-10795	186	4	significant	significant	ADJ
ajfa-10795	186	5	difference	difference	NOUN
ajfa-10795	186	6	that	that	PRON
ajfa-10795	186	7	it	it	PRON
ajfa-10795	186	8	can	can	AUX
ajfa-10795	186	9	be	be	AUX
ajfa-10795	186	10	seen	see	VERB
ajfa-10795	186	11	between	between	ADP
ajfa-10795	186	12	the	the	DET
ajfa-10795	186	13	results	result	NOUN
ajfa-10795	186	14	of	of	ADP
ajfa-10795	186	15	large	large	ADJ
ajfa-10795	186	16	and	and	CCONJ
ajfa-10795	186	17	small	small	ADJ
ajfa-10795	186	18	companies.moreover	companies.moreover	NUM
ajfa-10795	186	19	,	,	PUNCT
ajfa-10795	186	20	it	it	PRON
ajfa-10795	186	21	can	can	AUX
ajfa-10795	186	22	be	be	AUX
ajfa-10795	186	23	stated	state	VERB
ajfa-10795	186	24	that	that	SCONJ
ajfa-10795	186	25	in	in	ADP
ajfa-10795	186	26	large	large	ADJ
ajfa-10795	186	27	companies	company	NOUN
ajfa-10795	186	28	unlike	unlike	ADP
ajfa-10795	186	29	small	small	ADJ
ajfa-10795	186	30	companies	company	NOUN
ajfa-10795	186	31	,	,	PUNCT
ajfa-10795	186	32	using	use	VERB
ajfa-10795	186	33	cash	cash	NOUN
ajfa-10795	186	34	flow	flow	NOUN
ajfa-10795	186	35	from	from	ADP
ajfa-10795	186	36	operations	operation	NOUN
ajfa-10795	186	37	in	in	ADP
ajfa-10795	186	38	year	year	NOUN
ajfa-10795	186	39	t	t	PROPN
ajfa-10795	186	40	–	–	PUNCT
ajfa-10795	186	41	1	1	NUM
ajfa-10795	186	42	(	(	PUNCT
ajfa-10795	186	43	cfoi	cfoi	ADJ
ajfa-10795	186	44	,	,	PUNCT
ajfa-10795	186	45	t-1	t-1	PROPN
ajfa-10795	186	46	)	)	PUNCT
ajfa-10795	186	47	,	,	PUNCT
ajfa-10795	186	48	net	net	ADJ
ajfa-10795	186	49	earnings	earning	NOUN
ajfa-10795	186	50	before	before	ADP
ajfa-10795	186	51	extraordinary	extraordinary	ADJ
ajfa-10795	186	52	items	item	NOUN
ajfa-10795	186	53	plus	plus	CCONJ
ajfa-10795	186	54	depreciation	depreciation	NOUN
ajfa-10795	186	55	and	and	CCONJ
ajfa-10795	186	56	amortization	amortization	NOUN
ajfa-10795	186	57	expense	expense	NOUN
ajfa-10795	186	58	in	in	ADP
ajfa-10795	186	59	year	year	NOUN
ajfa-10795	186	60	t	t	PROPN
ajfa-10795	186	61	–	–	PUNCT
ajfa-10795	186	62	1	1	NUM
ajfa-10795	186	63	(	(	PUNCT
ajfa-10795	186	64	nebepdai	nebepdai	NOUN
ajfa-10795	186	65	,	,	PUNCT
ajfa-10795	186	66	t-1	t-1	PROPN
ajfa-10795	186	67	)	)	PUNCT
ajfa-10795	186	68	,	,	PUNCT
ajfa-10795	186	69	and	and	CCONJ
ajfa-10795	186	70	working	working	NOUN
ajfa-10795	186	71	capital	capital	NOUN
ajfa-10795	186	72	from	from	ADP
ajfa-10795	186	73	operations	operation	NOUN
ajfa-10795	186	74	in	in	ADP
ajfa-10795	186	75	year	year	NOUN
ajfa-10795	186	76	t	t	PROPN
ajfa-10795	186	77	–	–	PUNCT
ajfa-10795	186	78	1	1	NUM
ajfa-10795	186	79	(	(	PUNCT
ajfa-10795	186	80	wcfoi	wcfoi	PROPN
ajfa-10795	186	81	,	,	PUNCT
ajfa-10795	186	82	t-1	t-1	PROPN
ajfa-10795	186	83	)	)	PUNCT
ajfa-10795	186	84	(	(	PUNCT
ajfa-10795	186	85	model5	model5	NOUN
ajfa-10795	186	86	)	)	PUNCT
ajfa-10795	186	87	simultaneously	simultaneously	ADV
ajfa-10795	186	88	,	,	PUNCT
ajfa-10795	186	89	and	and	CCONJ
ajfa-10795	186	90	also	also	ADV
ajfa-10795	186	91	the	the	DET
ajfa-10795	186	92	use	use	NOUN
ajfa-10795	186	93	of	of	ADP
ajfa-10795	186	94	cash	cash	NOUN
ajfa-10795	186	95	flow	flow	NOUN
ajfa-10795	186	96	from	from	ADP
ajfa-10795	186	97	operations	operation	NOUN
ajfa-10795	186	98	in	in	ADP
ajfa-10795	186	99	year	year	NOUN
ajfa-10795	186	100	t	t	PROPN
ajfa-10795	186	101	–	–	PUNCT
ajfa-10795	186	102	1	1	NUM
ajfa-10795	186	103	(	(	PUNCT
ajfa-10795	186	104	cfoi	cfoi	ADJ
ajfa-10795	186	105	,	,	PUNCT
ajfa-10795	186	106	t-1	t-1	PROPN
ajfa-10795	186	107	)	)	PUNCT
ajfa-10795	186	108	,	,	PUNCT
ajfa-10795	186	109	net	net	ADJ
ajfa-10795	186	110	earnings	earning	NOUN
ajfa-10795	186	111	before	before	ADP
ajfa-10795	186	112	tax	tax	NOUN
ajfa-10795	186	113	and	and	CCONJ
ajfa-10795	186	114	after	after	ADP
ajfa-10795	186	115	extraordinary	extraordinary	ADJ
ajfa-10795	186	116	items	item	NOUN
ajfa-10795	186	117	in	in	ADP
ajfa-10795	186	118	year	year	NOUN
ajfa-10795	186	119	t	t	PROPN
ajfa-10795	186	120	–	–	PUNCT
ajfa-10795	186	121	1	1	NUM
ajfa-10795	186	122	(	(	PUNCT
ajfa-10795	186	123	earnsi	earnsi	NOUN
ajfa-10795	186	124	,	,	PUNCT
ajfa-10795	186	125	t-1	t-1	PROPN
ajfa-10795	186	126	)	)	PUNCT
ajfa-10795	186	127	,	,	PUNCT
ajfa-10795	186	128	and	and	CCONJ
ajfa-10795	186	129	working	working	NOUN
ajfa-10795	186	130	capital	capital	NOUN
ajfa-10795	186	131	from	from	ADP
ajfa-10795	186	132	operations	operation	NOUN
ajfa-10795	186	133	in	in	ADP
ajfa-10795	186	134	year	year	NOUN
ajfa-10795	186	135	t	t	PROPN
ajfa-10795	186	136	–	–	PUNCT
ajfa-10795	186	137	1	1	NUM
ajfa-10795	186	138	(	(	PUNCT
ajfa-10795	186	139	wcfoi	wcfoi	PROPN
ajfa-10795	186	140	,	,	PUNCT
ajfa-10795	186	141	t-1	t-1	PROPN
ajfa-10795	186	142	)	)	PUNCT
ajfa-10795	186	143	simultaneously	simultaneously	ADV
ajfa-10795	186	144	(	(	PUNCT
ajfa-10795	186	145	model6	model6	PROPN
ajfa-10795	186	146	)	)	PUNCT
ajfa-10795	186	147	,	,	PUNCT
ajfa-10795	186	148	in	in	ADP
ajfa-10795	186	149	relation	relation	NOUN
ajfa-10795	186	150	to	to	PART
ajfa-10795	186	151	use	use	VERB
ajfa-10795	186	152	of	of	ADP
ajfa-10795	186	153	only	only	ADV
ajfa-10795	186	154	each	each	DET
ajfa-10795	186	155	variable	variable	NOUN
ajfa-10795	186	156	improve	improve	VERB
ajfa-10795	186	157	the	the	DET
ajfa-10795	186	158	prediction	prediction	NOUN
ajfa-10795	186	159	model	model	NOUN
ajfa-10795	186	160	to	to	ADP
ajfa-10795	186	161	a	a	DET
ajfa-10795	186	162	great	great	ADJ
ajfa-10795	186	163	extent	extent	NOUN
ajfa-10795	186	164	.	.	PUNCT
ajfa-10795	187	1	additionally	additionally	ADV
ajfa-10795	187	2	,	,	PUNCT
ajfa-10795	187	3	as	as	SCONJ
ajfa-10795	187	4	the	the	DET
ajfa-10795	187	5	results	result	NOUN
ajfa-10795	187	6	indicate	indicate	VERB
ajfa-10795	187	7	,	,	PUNCT
ajfa-10795	187	8	the	the	DET
ajfa-10795	187	9	predictive	predictive	ADJ
ajfa-10795	187	10	ability	ability	NOUN
ajfa-10795	187	11	of	of	ADP
ajfa-10795	187	12	all	all	DET
ajfa-10795	187	13	models	model	NOUN
ajfa-10795	187	14	for	for	ADP
ajfa-10795	187	15	large	large	ADJ
ajfa-10795	187	16	companies	company	NOUN
ajfa-10795	187	17	is	be	AUX
ajfa-10795	187	18	larger	large	ADJ
ajfa-10795	187	19	than	than	ADP
ajfa-10795	187	20	that	that	PRON
ajfa-10795	187	21	of	of	ADP
ajfa-10795	187	22	all	all	DET
ajfa-10795	187	23	models	model	NOUN
ajfa-10795	187	24	for	for	ADP
ajfa-10795	187	25	small	small	ADJ
ajfa-10795	187	26	companies	company	NOUN
ajfa-10795	187	27	.	.	PUNCT
ajfa-10795	188	1	in	in	ADP
ajfa-10795	188	2	other	other	ADJ
ajfa-10795	188	3	words	word	NOUN
ajfa-10795	188	4	,	,	PUNCT
ajfa-10795	188	5	as	as	SCONJ
ajfa-10795	188	6	the	the	DET
ajfa-10795	188	7	firm	firm	ADJ
ajfa-10795	188	8	size	size	NOUN
ajfa-10795	188	9	increases	increase	NOUN
ajfa-10795	188	10	,	,	PUNCT
ajfa-10795	188	11	the	the	DET
ajfa-10795	188	12	predictive	predictive	ADJ
ajfa-10795	188	13	ability	ability	NOUN
ajfa-10795	188	14	increases	increase	VERB
ajfa-10795	188	15	for	for	ADP
ajfa-10795	188	16	all	all	DET
ajfa-10795	188	17	models	model	NOUN
ajfa-10795	188	18	.	.	PUNCT
ajfa-10795	189	1	therefore	therefore	ADV
ajfa-10795	189	2	,	,	PUNCT
ajfa-10795	189	3	it	it	PRON
ajfa-10795	189	4	can	can	AUX
ajfa-10795	189	5	be	be	AUX
ajfa-10795	189	6	said	say	VERB
ajfa-10795	189	7	that	that	SCONJ
ajfa-10795	189	8	firm	firm	ADJ
ajfa-10795	189	9	size	size	NOUN
ajfa-10795	189	10	plays	play	VERB
ajfa-10795	189	11	an	an	DET
ajfa-10795	189	12	important	important	ADJ
ajfa-10795	189	13	role	role	NOUN
ajfa-10795	189	14	in	in	ADP
ajfa-10795	189	15	predictability	predictability	NOUN
ajfa-10795	189	16	future	future	ADJ
ajfa-10795	189	17	cash	cash	NOUN
ajfa-10795	189	18	flows	flow	NOUN
ajfa-10795	189	19	using	use	VERB
ajfa-10795	189	20	aforementioned	aforementioned	ADJ
ajfa-10795	189	21	models	model	NOUN
ajfa-10795	189	22	.	.	PUNCT
ajfa-10795	190	1	references	reference	NOUN
ajfa-10795	190	2	aghaei	aghaei	ADJ
ajfa-10795	190	3	,	,	PUNCT
ajfa-10795	190	4	m.	m.	NOUN
ajfa-10795	190	5	,	,	PUNCT
ajfa-10795	190	6	&	&	CCONJ
ajfa-10795	190	7	shakeri	shakeri	PROPN
ajfa-10795	190	8	,	,	PUNCT
ajfa-10795	190	9	a.	a.	NOUN
ajfa-10795	190	10	.	.	PUNCT
ajfa-10795	191	1	(	(	PUNCT
ajfa-10795	191	2	2010	2010	NUM
ajfa-10795	191	3	)	)	PUNCT
ajfa-10795	191	4	.	.	PUNCT
ajfa-10795	192	1	application	application	NOUN
ajfa-10795	192	2	cash	cash	NOUN
ajfa-10795	192	3	flow	flow	NOUN
ajfa-10795	192	4	ratios	ratio	NOUN
ajfa-10795	192	5	,	,	PUNCT
ajfa-10795	192	6	cash	cash	NOUN
ajfa-10795	192	7	flows	flow	NOUN
ajfa-10795	192	8	and	and	CCONJ
ajfa-10795	192	9	accrual	accrual	ADJ
ajfa-10795	192	10	accounting	accounting	NOUN
ajfa-10795	192	11	in	in	ADP
ajfa-10795	192	12	predicting	predict	VERB
ajfa-10795	192	13	future	future	ADJ
ajfa-10795	192	14	operating	operate	VERB
ajfa-10795	192	15	cash	cash	NOUN
ajfa-10795	192	16	flow	flow	NOUN
ajfa-10795	192	17	in	in	ADP
ajfa-10795	192	18	listed	list	VERB
ajfa-10795	192	19	companies	company	NOUN
ajfa-10795	192	20	of	of	ADP
ajfa-10795	192	21	tehran	tehran	PROPN
ajfa-10795	192	22	stock	stock	PROPN
ajfa-10795	192	23	exchange	exchange	PROPN
ajfa-10795	192	24	.	.	PUNCT
ajfa-10795	193	1	journal	journal	NOUN
ajfa-10795	193	2	of	of	ADP
ajfa-10795	193	3	financial	financial	ADJ
ajfa-10795	193	4	accounting	accounting	NOUN
ajfa-10795	193	5	,	,	PUNCT
ajfa-10795	193	6	2(5	2(5	NUM
ajfa-10795	193	7	)	)	PUNCT
ajfa-10795	193	8	,	,	PUNCT
ajfa-10795	193	9	1	1	NUM
ajfa-10795	193	10	-	-	SYM
ajfa-10795	193	11	16	16	NUM
ajfa-10795	193	12	.	.	PUNCT
ajfa-10795	194	1	al	al	PROPN
ajfa-10795	194	2	-	-	PUNCT
ajfa-10795	194	3	attar	attar	PROPN
ajfa-10795	194	4	,	,	PUNCT
ajfa-10795	194	5	ali	ali	PROPN
ajfa-10795	194	6	,	,	PUNCT
ajfa-10795	194	7	&	&	CCONJ
ajfa-10795	194	8	hussain	hussain	PROPN
ajfa-10795	194	9	,	,	PUNCT
ajfa-10795	194	10	simon	simon	PROPN
ajfa-10795	194	11	.	.	PUNCT
ajfa-10795	195	1	(	(	PUNCT
ajfa-10795	195	2	2004	2004	NUM
ajfa-10795	195	3	)	)	PUNCT
ajfa-10795	195	4	.	.	PUNCT
ajfa-10795	196	1	corporate	corporate	ADJ
ajfa-10795	196	2	data	datum	NOUN
ajfa-10795	196	3	and	and	CCONJ
ajfa-10795	196	4	future	future	ADJ
ajfa-10795	196	5	cash	cash	NOUN
ajfa-10795	196	6	flows	flow	NOUN
ajfa-10795	196	7	.	.	PUNCT
ajfa-10795	197	1	journal	journal	PROPN
ajfa-10795	197	2	of	of	ADP
ajfa-10795	197	3	business	business	NOUN
ajfa-10795	197	4	finance	finance	PROPN
ajfa-10795	197	5	&	&	CCONJ
ajfa-10795	197	6	accounting	accounting	PROPN
ajfa-10795	197	7	,	,	PUNCT
ajfa-10795	197	8	31(7	31(7	PROPN
ajfa-10795	197	9	-	-	SYM
ajfa-10795	197	10	8)	8)	NUM
ajfa-10795	197	11	,	,	PUNCT
ajfa-10795	197	12	861	861	NUM
ajfa-10795	197	13	-	-	SYM
ajfa-10795	197	14	903	903	NUM
ajfa-10795	197	15	.	.	PUNCT
ajfa-10795	198	1	https://doi.org/10.1111/j.0306-686x.2004.00560.x	https://doi.org/10.1111/j.0306-686x.2004.00560.x	PROPN
ajfa-10795	198	2	ali	ali	PROPN
ajfa-10795	198	3	,	,	PUNCT
ajfa-10795	198	4	ashiq	ashiq	PROPN
ajfa-10795	198	5	.	.	PUNCT
ajfa-10795	199	1	(	(	PUNCT
ajfa-10795	199	2	1994	1994	NUM
ajfa-10795	199	3	)	)	PUNCT
ajfa-10795	199	4	.	.	PUNCT
ajfa-10795	200	1	the	the	DET
ajfa-10795	200	2	incremental	incremental	ADJ
ajfa-10795	200	3	information	information	NOUN
ajfa-10795	200	4	content	content	NOUN
ajfa-10795	200	5	of	of	ADP
ajfa-10795	200	6	earnings	earning	NOUN
ajfa-10795	200	7	,	,	PUNCT
ajfa-10795	200	8	working	work	VERB
ajfa-10795	200	9	capital	capital	NOUN
ajfa-10795	200	10	from	from	ADP
ajfa-10795	200	11	operations	operation	NOUN
ajfa-10795	200	12	,	,	PUNCT
ajfa-10795	200	13	and	and	CCONJ
ajfa-10795	200	14	cash	cash	NOUN
ajfa-10795	200	15	flows	flow	NOUN
ajfa-10795	200	16	.	.	PUNCT
ajfa-10795	201	1	journal	journal	NOUN
ajfa-10795	201	2	of	of	ADP
ajfa-10795	201	3	accounting	accounting	NOUN
ajfa-10795	201	4	research	research	NOUN
ajfa-10795	201	5	,	,	PUNCT
ajfa-10795	201	6	32(1	32(1	NUM
ajfa-10795	201	7	)	)	PUNCT
ajfa-10795	201	8	,	,	PUNCT
ajfa-10795	201	9	61	61	NUM
ajfa-10795	201	10	-	-	SYM
ajfa-10795	201	11	74	74	NUM
ajfa-10795	201	12	.	.	PUNCT
ajfa-10795	202	1	https://doi.org/10.2307/2491387	https://doi.org/10.2307/2491387	PROPN
ajfa-10795	202	2	arab	arab	ADJ
ajfa-10795	202	3	mazar	mazar	PROPN
ajfa-10795	202	4	yazdi	yazdi	PROPN
ajfa-10795	202	5	,	,	PUNCT
ajfa-10795	202	6	mohammad	mohammad	PROPN
ajfa-10795	202	7	,	,	PUNCT
ajfa-10795	202	8	&	&	CCONJ
ajfa-10795	202	9	safar	safar	PROPN
ajfa-10795	202	10	zadeh	zadeh	PROPN
ajfa-10795	202	11	,	,	PUNCT
ajfa-10795	202	12	mohammad	mohammad	PROPN
ajfa-10795	202	13	hossein	hossein	PROPN
ajfa-10795	202	14	.	.	PUNCT
ajfa-10795	203	1	(	(	PUNCT
ajfa-10795	203	2	2007	2007	NUM
ajfa-10795	203	3	)	)	PUNCT
ajfa-10795	203	4	.	.	PUNCT
ajfa-10795	204	1	earnings	earning	NOUN
ajfa-10795	204	2	components	component	NOUN
ajfa-10795	204	3	split	split	VERB
ajfa-10795	204	4	and	and	CCONJ
ajfa-10795	204	5	predicting	predict	VERB
ajfa-10795	204	6	future	future	ADJ
ajfa-10795	204	7	cash	cash	NOUN
ajfa-10795	204	8	flows	flow	NOUN
ajfa-10795	204	9	from	from	ADP
ajfa-10795	204	10	operations	operation	NOUN
ajfa-10795	204	11	.	.	PUNCT
ajfa-10795	205	1	accounting	accounting	NOUN
ajfa-10795	205	2	and	and	CCONJ
ajfa-10795	205	3	auditing	auditing	NOUN
ajfa-10795	205	4	review	review	NOUN
ajfa-10795	205	5	,	,	PUNCT
ajfa-10795	205	6	14(3	14(3	NUM
ajfa-10795	205	7	)	)	PUNCT
ajfa-10795	205	8	,	,	PUNCT
ajfa-10795	205	9	111	111	NUM
ajfa-10795	205	10	-	-	SYM
ajfa-10795	205	11	138	138	NUM
ajfa-10795	205	12	.	.	PUNCT
ajfa-10795	206	1	asian	asian	ADJ
ajfa-10795	206	2	journal	journal	PROPN
ajfa-10795	206	3	of	of	ADP
ajfa-10795	206	4	finance	finance	PROPN
ajfa-10795	206	5	&	&	CCONJ
ajfa-10795	206	6	accounting	accounting	PROPN
ajfa-10795	206	7	issn	issn	PROPN
ajfa-10795	206	8	1946	1946	NUM
ajfa-10795	206	9	-	-	PUNCT
ajfa-10795	206	10	052x	052x	PROPN
ajfa-10795	206	11	2017	2017	NUM
ajfa-10795	206	12	,	,	PUNCT
ajfa-10795	206	13	vol	vol	NOUN
ajfa-10795	206	14	.	.	NOUN
ajfa-10795	206	15	9	9	NUM
ajfa-10795	206	16	,	,	PUNCT
ajfa-10795	206	17	no	no	INTJ
ajfa-10795	206	18	.	.	NOUN
ajfa-10795	206	19	1	1	NUM
ajfa-10795	206	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10795	206	21	102	102	NUM
ajfa-10795	206	22	barth	barth	NOUN
ajfa-10795	206	23	,	,	PUNCT
ajfa-10795	206	24	mary	mary	PROPN
ajfa-10795	206	25	e.	e.	PROPN
ajfa-10795	206	26	,	,	PUNCT
ajfa-10795	206	27	cram	cram	PROPN
ajfa-10795	206	28	,	,	PUNCT
ajfa-10795	206	29	donald	donald	PROPN
ajfa-10795	206	30	p.	p.	PROPN
ajfa-10795	206	31	,	,	PUNCT
ajfa-10795	206	32	&	&	CCONJ
ajfa-10795	206	33	nelson	nelson	PROPN
ajfa-10795	206	34	,	,	PUNCT
ajfa-10795	206	35	karen	karen	PROPN
ajfa-10795	206	36	k.	k.	PROPN
ajfa-10795	206	37	(	(	PUNCT
ajfa-10795	206	38	2001	2001	NUM
ajfa-10795	206	39	)	)	PUNCT
ajfa-10795	206	40	.	.	PUNCT
ajfa-10795	207	1	accruals	accrual	NOUN
ajfa-10795	207	2	and	and	CCONJ
ajfa-10795	207	3	the	the	DET
ajfa-10795	207	4	prediction	prediction	NOUN
ajfa-10795	207	5	of	of	ADP
ajfa-10795	207	6	future	future	ADJ
ajfa-10795	207	7	cash	cash	NOUN
ajfa-10795	207	8	flows	flow	NOUN
ajfa-10795	207	9	.	.	PUNCT
ajfa-10795	208	1	the	the	DET
ajfa-10795	208	2	accounting	accounting	NOUN
ajfa-10795	208	3	review	review	NOUN
ajfa-10795	208	4	,	,	PUNCT
ajfa-10795	208	5	76(1	76(1	PROPN
ajfa-10795	208	6	)	)	PUNCT
ajfa-10795	208	7	,	,	PUNCT
ajfa-10795	208	8	27	27	NUM
ajfa-10795	208	9	-	-	SYM
ajfa-10795	208	10	58	58	NUM
ajfa-10795	208	11	.	.	PUNCT
ajfa-10795	209	1	https://doi.org/10.2308/accr.2001.76.1.27	https://doi.org/10.2308/accr.2001.76.1.27	PROPN
ajfa-10795	209	2	bernard	bernard	PROPN
ajfa-10795	209	3	,	,	PUNCT
ajfa-10795	209	4	victor	victor	PROPN
ajfa-10795	209	5	l.	l.	PROPN
ajfa-10795	209	6	&	&	CCONJ
ajfa-10795	209	7	,	,	PUNCT
ajfa-10795	209	8	stober	stober	PROPN
ajfa-10795	209	9	,	,	PUNCT
ajfa-10795	209	10	thomas	thomas	PROPN
ajfa-10795	209	11	l.	l.	PROPN
ajfa-10795	209	12	(	(	PUNCT
ajfa-10795	209	13	1989	1989	NUM
ajfa-10795	209	14	)	)	PUNCT
ajfa-10795	209	15	.	.	PUNCT
ajfa-10795	210	1	the	the	DET
ajfa-10795	210	2	nature	nature	NOUN
ajfa-10795	210	3	and	and	CCONJ
ajfa-10795	210	4	amount	amount	NOUN
ajfa-10795	210	5	of	of	ADP
ajfa-10795	210	6	information	information	NOUN
ajfa-10795	210	7	in	in	ADP
ajfa-10795	210	8	cash	cash	NOUN
ajfa-10795	210	9	flows	flow	NOUN
ajfa-10795	210	10	and	and	CCONJ
ajfa-10795	210	11	accruals	accrual	NOUN
ajfa-10795	210	12	.	.	PUNCT
ajfa-10795	211	1	the	the	DET
ajfa-10795	211	2	accounting	accounting	NOUN
ajfa-10795	211	3	review	review	NOUN
ajfa-10795	211	4	,	,	PUNCT
ajfa-10795	211	5	64(4),624	64(4),624	NUM
ajfa-10795	211	6	-	-	PUNCT
ajfa-10795	211	7	652	652	NUM
ajfa-10795	211	8	.	.	PUNCT
ajfa-10795	212	1	bierman	bierman	PROPN
ajfa-10795	212	2	,	,	PUNCT
ajfa-10795	212	3	harold	harold	PROPN
ajfa-10795	212	4	.	.	PROPN
ajfa-10795	212	5	(	(	PUNCT
ajfa-10795	212	6	1988	1988	NUM
ajfa-10795	212	7	)	)	PUNCT
ajfa-10795	212	8	.	.	PUNCT
ajfa-10795	213	1	extending	extend	VERB
ajfa-10795	213	2	the	the	DET
ajfa-10795	213	3	usefulness	usefulness	NOUN
ajfa-10795	213	4	of	of	ADP
ajfa-10795	213	5	accrual	accrual	ADJ
ajfa-10795	213	6	accounting	accounting	NOUN
ajfa-10795	213	7	.	.	PUNCT
ajfa-10795	214	1	accounting	accounting	NOUN
ajfa-10795	214	2	horizons	horizon	NOUN
ajfa-10795	214	3	,	,	PUNCT
ajfa-10795	214	4	2(3	2(3	NUM
ajfa-10795	214	5	)	)	PUNCT
ajfa-10795	214	6	,	,	PUNCT
ajfa-10795	214	7	10	10	NUM
ajfa-10795	214	8	-	-	SYM
ajfa-10795	214	9	14	14	NUM
ajfa-10795	214	10	.	.	PUNCT
ajfa-10795	215	1	birkett	birkett	PROPN
ajfa-10795	215	2	,	,	PUNCT
ajfa-10795	215	3	w.	w.	PROPN
ajfa-10795	215	4	p.	p.	PROPN
ajfa-10795	215	5	&	&	CCONJ
ajfa-10795	215	6	,	,	PUNCT
ajfa-10795	215	7	walker	walker	PROPN
ajfa-10795	215	8	,	,	PUNCT
ajfa-10795	215	9	r.	r.	PROPN
ajfa-10795	215	10	g.	g.	PROPN
ajfa-10795	215	11	(	(	PUNCT
ajfa-10795	215	12	1971	1971	NUM
ajfa-10795	215	13	)	)	PUNCT
ajfa-10795	215	14	.	.	PUNCT
ajfa-10795	216	1	response	response	NOUN
ajfa-10795	216	2	of	of	ADP
ajfa-10795	216	3	the	the	DET
ajfa-10795	216	4	australian	australian	ADJ
ajfa-10795	216	5	accounting	accounting	NOUN
ajfa-10795	216	6	profession	profession	NOUN
ajfa-10795	216	7	to	to	ADP
ajfa-10795	216	8	company	company	NOUN
ajfa-10795	216	9	failure	failure	NOUN
ajfa-10795	216	10	in	in	ADP
ajfa-10795	216	11	the	the	DET
ajfa-10795	216	12	1960s1	1960s1	PROPN
ajfa-10795	216	13	.	.	PUNCT
ajfa-10795	217	1	abacus	abacus	PROPN
ajfa-10795	217	2	,	,	PUNCT
ajfa-10795	217	3	7(2	7(2	NUM
ajfa-10795	217	4	)	)	PUNCT
ajfa-10795	217	5	,	,	PUNCT
ajfa-10795	217	6	97	97	NUM
ajfa-10795	217	7	-	-	SYM
ajfa-10795	217	8	136	136	NUM
ajfa-10795	217	9	.	.	PUNCT
ajfa-10795	218	1	https://doi.org/10.1111/j.1467-6281.1971.tb00400.x	https://doi.org/10.1111/j.1467-6281.1971.tb00400.x	PROPN
ajfa-10795	218	2	bowen	bowen	PROPN
ajfa-10795	218	3	,	,	PUNCT
ajfa-10795	218	4	robert	robert	PROPN
ajfa-10795	218	5	m.	m.	PROPN
ajfa-10795	218	6	,	,	PUNCT
ajfa-10795	218	7	burgstahler	burgstahler	NOUN
ajfa-10795	218	8	,	,	PUNCT
ajfa-10795	218	9	david	david	PROPN
ajfa-10795	218	10	,	,	PUNCT
ajfa-10795	218	11	&	&	CCONJ
ajfa-10795	218	12	daley	daley	PROPN
ajfa-10795	218	13	,	,	PUNCT
ajfa-10795	218	14	lane	lane	NOUN
ajfa-10795	218	15	a.	a.	NOUN
ajfa-10795	218	16	(	(	PUNCT
ajfa-10795	218	17	1986	1986	NUM
ajfa-10795	218	18	)	)	PUNCT
ajfa-10795	218	19	.	.	PUNCT
ajfa-10795	219	1	evidence	evidence	NOUN
ajfa-10795	219	2	on	on	ADP
ajfa-10795	219	3	the	the	DET
ajfa-10795	219	4	relationships	relationship	NOUN
ajfa-10795	219	5	between	between	ADP
ajfa-10795	219	6	earnings	earning	NOUN
ajfa-10795	219	7	and	and	CCONJ
ajfa-10795	219	8	various	various	ADJ
ajfa-10795	219	9	measures	measure	NOUN
ajfa-10795	219	10	of	of	ADP
ajfa-10795	219	11	cash	cash	NOUN
ajfa-10795	219	12	flow	flow	NOUN
ajfa-10795	219	13	.	.	PUNCT
ajfa-10795	220	1	the	the	DET
ajfa-10795	220	2	accounting	accounting	NOUN
ajfa-10795	220	3	review	review	NOUN
ajfa-10795	220	4	,	,	PUNCT
ajfa-10795	220	5	61(4	61(4	NUM
ajfa-10795	220	6	)	)	PUNCT
ajfa-10795	220	7	,	,	PUNCT
ajfa-10795	220	8	713	713	NUM
ajfa-10795	220	9	-	-	SYM
ajfa-10795	220	10	725	725	NUM
ajfa-10795	220	11	.	.	PUNCT
ajfa-10795	220	12	calabrese	calabrese	PROPN
ajfa-10795	220	13	,	,	PUNCT
ajfa-10795	220	14	j.	j.	PROPN
ajfa-10795	220	15	,	,	PUNCT
ajfa-10795	220	16	&	&	CCONJ
ajfa-10795	220	17	rafferty	rafferty	PROPN
ajfa-10795	220	18	,	,	PUNCT
ajfa-10795	220	19	b.a	b.a	PROPN
ajfa-10795	220	20	.	.	PROPN
ajfa-10795	220	21	(	(	PUNCT
ajfa-10795	220	22	2003	2003	NUM
ajfa-10795	220	23	)	)	PUNCT
ajfa-10795	220	24	.	.	PUNCT
ajfa-10795	221	1	ebitda	ebitda	NOUN
ajfa-10795	221	2	:	:	PUNCT
ajfa-10795	221	3	what	what	PRON
ajfa-10795	221	4	yourborrower	yourborrower	NOUN
ajfa-10795	221	5	is	be	AUX
ajfa-10795	221	6	measuring	measure	VERB
ajfa-10795	221	7	and	and	CCONJ
ajfa-10795	221	8	how	how	SCONJ
ajfa-10795	221	9	it	it	PRON
ajfa-10795	221	10	affect	affect	VERB
ajfa-10795	221	11	cash	cash	NOUN
ajfa-10795	221	12	.	.	PUNCT
ajfa-10795	222	1	commercial	commercial	ADJ
ajfa-10795	222	2	lending	lending	NOUN
ajfa-10795	222	3	review	review	NOUN
ajfa-10795	222	4	and	and	CCONJ
ajfa-10795	222	5	finance	finance	NOUN
ajfa-10795	222	6	,	,	PUNCT
ajfa-10795	222	7	18(3	18(3	NUM
ajfa-10795	222	8	)	)	PUNCT
ajfa-10795	222	9	,	,	PUNCT
ajfa-10795	222	10	41	41	NUM
ajfa-10795	222	11	-	-	SYM
ajfa-10795	222	12	44	44	NUM
ajfa-10795	222	13	.	.	PUNCT
ajfa-10795	223	1	cheng	cheng	PROPN
ajfa-10795	223	2	,	,	PUNCT
ajfa-10795	223	3	cs	cs	PROPN
ajfa-10795	223	4	agnes	agnes	PROPN
ajfa-10795	223	5	,	,	PUNCT
ajfa-10795	223	6	&	&	CCONJ
ajfa-10795	223	7	hollie	hollie	PROPN
ajfa-10795	223	8	,	,	PUNCT
ajfa-10795	223	9	dana	dana	PROPN
ajfa-10795	223	10	.	.	PUNCT
ajfa-10795	223	11	(	(	PUNCT
ajfa-10795	223	12	2008	2008	NUM
ajfa-10795	223	13	)	)	PUNCT
ajfa-10795	223	14	.	.	PUNCT
ajfa-10795	224	1	do	do	AUX
ajfa-10795	224	2	core	core	NOUN
ajfa-10795	224	3	and	and	CCONJ
ajfa-10795	224	4	non	non	ADJ
ajfa-10795	224	5	-	-	ADJ
ajfa-10795	224	6	core	core	ADJ
ajfa-10795	224	7	cash	cash	NOUN
ajfa-10795	224	8	flows	flow	NOUN
ajfa-10795	224	9	from	from	ADP
ajfa-10795	224	10	operations	operation	NOUN
ajfa-10795	224	11	persist	persist	VERB
ajfa-10795	224	12	differentially	differentially	ADV
ajfa-10795	224	13	in	in	ADP
ajfa-10795	224	14	predicting	predict	VERB
ajfa-10795	224	15	future	future	ADJ
ajfa-10795	224	16	cash	cash	NOUN
ajfa-10795	224	17	flows	flow	NOUN
ajfa-10795	224	18	?	?	PUNCT
ajfa-10795	225	1	review	review	NOUN
ajfa-10795	225	2	ofquantitative	ofquantitative	ADJ
ajfa-10795	225	3	finance	finance	NOUN
ajfa-10795	225	4	and	and	CCONJ
ajfa-10795	225	5	accounting	accounting	NOUN
ajfa-10795	225	6	,	,	PUNCT
ajfa-10795	225	7	31(1	31(1	NUM
ajfa-10795	225	8	)	)	PUNCT
ajfa-10795	225	9	,	,	PUNCT
ajfa-10795	225	10	29	29	NUM
ajfa-10795	225	11	-	-	SYM
ajfa-10795	225	12	53	53	NUM
ajfa-10795	225	13	.	.	PUNCT
ajfa-10795	226	1	dechow	dechow	ADJ
ajfa-10795	226	2	,	,	PUNCT
ajfa-10795	226	3	patricia	patricia	PROPN
ajfa-10795	226	4	m.	m.	NOUN
ajfa-10795	226	5	(	(	PUNCT
ajfa-10795	226	6	1994	1994	NUM
ajfa-10795	226	7	)	)	PUNCT
ajfa-10795	226	8	.	.	PUNCT
ajfa-10795	227	1	accounting	accounting	NOUN
ajfa-10795	227	2	earnings	earning	NOUN
ajfa-10795	227	3	and	and	CCONJ
ajfa-10795	227	4	cash	cash	NOUN
ajfa-10795	227	5	flows	flow	NOUN
ajfa-10795	227	6	as	as	ADP
ajfa-10795	227	7	measures	measure	NOUN
ajfa-10795	227	8	of	of	ADP
ajfa-10795	227	9	firm	firm	ADJ
ajfa-10795	227	10	performance	performance	NOUN
ajfa-10795	227	11	:	:	PUNCT
ajfa-10795	227	12	the	the	DET
ajfa-10795	227	13	role	role	NOUN
ajfa-10795	227	14	of	of	ADP
ajfa-10795	227	15	accounting	accounting	NOUN
ajfa-10795	227	16	accruals	accrual	NOUN
ajfa-10795	227	17	.	.	PUNCT
ajfa-10795	228	1	journal	journal	NOUN
ajfa-10795	228	2	of	of	ADP
ajfa-10795	228	3	accounting	accounting	NOUN
ajfa-10795	228	4	and	and	CCONJ
ajfa-10795	228	5	economics	economic	NOUN
ajfa-10795	228	6	,	,	PUNCT
ajfa-10795	228	7	18(1	18(1	NUM
ajfa-10795	228	8	)	)	PUNCT
ajfa-10795	228	9	,	,	PUNCT
ajfa-10795	228	10	3	3	NUM
ajfa-10795	228	11	-	-	SYM
ajfa-10795	228	12	42	42	NUM
ajfa-10795	228	13	.	.	PUNCT
ajfa-10795	229	1	https://doi.org/10.1016/0165-4101(94)90016-7	https://doi.org/10.1016/0165-4101(94)90016-7	ADJ
ajfa-10795	229	2	dechow	dechow	ADJ
ajfa-10795	229	3	,	,	PUNCT
ajfa-10795	229	4	patricia	patricia	PROPN
ajfa-10795	229	5	m.	m.	NOUN
ajfa-10795	229	6	,	,	PUNCT
ajfa-10795	229	7	kothari	kothari	PROPN
ajfa-10795	229	8	,	,	PUNCT
ajfa-10795	229	9	s.	s.	PROPN
ajfa-10795	229	10	p.	p.	PROPN
ajfa-10795	229	11	,	,	PUNCT
ajfa-10795	229	12	&	&	CCONJ
ajfa-10795	229	13	l.	l.	PROPN
ajfa-10795	229	14	watts	watts	PROPN
ajfa-10795	229	15	,	,	PUNCT
ajfa-10795	229	16	ross	ross	PROPN
ajfa-10795	229	17	.	.	PUNCT
ajfa-10795	229	18	(	(	PUNCT
ajfa-10795	229	19	1998	1998	NUM
ajfa-10795	229	20	)	)	PUNCT
ajfa-10795	229	21	.	.	PUNCT
ajfa-10795	230	1	the	the	DET
ajfa-10795	230	2	relation	relation	NOUN
ajfa-10795	230	3	between	between	ADP
ajfa-10795	230	4	earnings	earning	NOUN
ajfa-10795	230	5	and	and	CCONJ
ajfa-10795	230	6	cash	cash	NOUN
ajfa-10795	230	7	flows	flow	NOUN
ajfa-10795	230	8	.	.	PUNCT
ajfa-10795	231	1	journal	journal	NOUN
ajfa-10795	231	2	of	of	ADP
ajfa-10795	231	3	accounting	accounting	NOUN
ajfa-10795	231	4	and	and	CCONJ
ajfa-10795	231	5	economics	economic	NOUN
ajfa-10795	231	6	,	,	PUNCT
ajfa-10795	231	7	25(2	25(2	NUM
ajfa-10795	231	8	)	)	PUNCT
ajfa-10795	231	9	,	,	PUNCT
ajfa-10795	231	10	133	133	NUM
ajfa-10795	231	11	-	-	SYM
ajfa-10795	231	12	168	168	NUM
ajfa-10795	231	13	.	.	PUNCT
ajfa-10795	232	1	https://doi.org/10.1016/s0165-4101(98)00020-2	https://doi.org/10.1016/s0165-4101(98)00020-2	PROPN
ajfa-10795	232	2	donleavy	donleavy	PROPN
ajfa-10795	232	3	,	,	PUNCT
ajfa-10795	232	4	g.	g.	PROPN
ajfa-10795	232	5	d.	d.	PROPN
ajfa-10795	232	6	(	(	PUNCT
ajfa-10795	232	7	1994	1994	NUM
ajfa-10795	232	8	)	)	PUNCT
ajfa-10795	232	9	.	.	PUNCT
ajfa-10795	233	1	cash	cash	NOUN
ajfa-10795	233	2	flow	flow	NOUN
ajfa-10795	233	3	accounting	accounting	NOUN
ajfa-10795	233	4	:	:	PUNCT
ajfa-10795	233	5	international	international	ADJ
ajfa-10795	233	6	uses	use	NOUN
ajfa-10795	233	7	and	and	CCONJ
ajfa-10795	233	8	abuses	abuse	NOUN
ajfa-10795	233	9	.	.	PUNCT
ajfa-10795	234	1	london	london	PROPN
ajfa-10795	234	2	:	:	PUNCT
ajfa-10795	234	3	routhledge	routhledge	PROPN
ajfa-10795	234	4	.	.	PUNCT
ajfa-10795	235	1	egginton	egginton	PROPN
ajfa-10795	235	2	,	,	PUNCT
ajfa-10795	235	3	d.	d.	PROPN
ajfa-10795	235	4	a.	a.	PROPN
ajfa-10795	235	5	(	(	PUNCT
ajfa-10795	235	6	1984	1984	NUM
ajfa-10795	235	7	)	)	PUNCT
ajfa-10795	235	8	.	.	PUNCT
ajfa-10795	236	1	in	in	ADP
ajfa-10795	236	2	defence	defence	NOUN
ajfa-10795	236	3	of	of	ADP
ajfa-10795	236	4	profit	profit	NOUN
ajfa-10795	236	5	measurement	measurement	NOUN
ajfa-10795	236	6	:	:	PUNCT
ajfa-10795	236	7	some	some	DET
ajfa-10795	236	8	limitations	limitation	NOUN
ajfa-10795	236	9	of	of	ADP
ajfa-10795	236	10	cash	cash	NOUN
ajfa-10795	236	11	flow	flow	NOUN
ajfa-10795	236	12	and	and	CCONJ
ajfa-10795	236	13	value	value	NOUN
ajfa-10795	236	14	added	add	VERB
ajfa-10795	236	15	as	as	ADP
ajfa-10795	236	16	performance	performance	NOUN
ajfa-10795	236	17	measures	measure	NOUN
ajfa-10795	236	18	for	for	ADP
ajfa-10795	236	19	external	external	ADJ
ajfa-10795	236	20	reporting	reporting	NOUN
ajfa-10795	236	21	.	.	PUNCT
ajfa-10795	237	1	accounting	accounting	NOUN
ajfa-10795	237	2	and	and	CCONJ
ajfa-10795	237	3	business	business	NOUN
ajfa-10795	237	4	research	research	NOUN
ajfa-10795	237	5	,	,	PUNCT
ajfa-10795	237	6	14(54	14(54	NUM
ajfa-10795	237	7	)	)	PUNCT
ajfa-10795	237	8	,	,	PUNCT
ajfa-10795	237	9	99	99	NUM
ajfa-10795	237	10	-	-	SYM
ajfa-10795	237	11	111	111	NUM
ajfa-10795	237	12	.	.	PUNCT
ajfa-10795	238	1	https://doi.org/10.1080/00014788.1984.9729197	https://doi.org/10.1080/00014788.1984.9729197	NOUN
ajfa-10795	238	2	farshadfar	farshadfar	ADV
ajfa-10795	238	3	,	,	PUNCT
ajfa-10795	238	4	shadi	shadi	PROPN
ajfa-10795	238	5	,	,	PUNCT
ajfa-10795	238	6	ng	ng	PROPN
ajfa-10795	238	7	,	,	PUNCT
ajfa-10795	238	8	chew	chew	VERB
ajfa-10795	238	9	,	,	PUNCT
ajfa-10795	238	10	&	&	CCONJ
ajfa-10795	238	11	brimble	brimble	ADJ
ajfa-10795	238	12	,	,	PUNCT
ajfa-10795	238	13	mark	mark	NOUN
ajfa-10795	238	14	.	.	PUNCT
ajfa-10795	239	1	(	(	PUNCT
ajfa-10795	239	2	2008	2008	NUM
ajfa-10795	239	3	)	)	PUNCT
ajfa-10795	239	4	.	.	PUNCT
ajfa-10795	240	1	the	the	DET
ajfa-10795	240	2	relative	relative	ADJ
ajfa-10795	240	3	ability	ability	NOUN
ajfa-10795	240	4	of	of	ADP
ajfa-10795	240	5	earnings	earning	NOUN
ajfa-10795	240	6	and	and	CCONJ
ajfa-10795	240	7	cash	cash	NOUN
ajfa-10795	240	8	flow	flow	NOUN
ajfa-10795	240	9	data	datum	NOUN
ajfa-10795	240	10	in	in	ADP
ajfa-10795	240	11	forecasting	forecast	VERB
ajfa-10795	240	12	future	future	ADJ
ajfa-10795	240	13	cash	cash	NOUN
ajfa-10795	240	14	flows	flow	VERB
ajfa-10795	240	15	:	:	PUNCT
ajfa-10795	240	16	some	some	DET
ajfa-10795	240	17	australian	australian	ADJ
ajfa-10795	240	18	evidence	evidence	NOUN
ajfa-10795	240	19	.	.	PUNCT
ajfa-10795	241	1	pacific	pacific	PROPN
ajfa-10795	241	2	accounting	accounting	PROPN
ajfa-10795	241	3	review	review	PROPN
ajfa-10795	241	4	,	,	PUNCT
ajfa-10795	241	5	20(3	20(3	NOUN
ajfa-10795	241	6	)	)	PUNCT
ajfa-10795	241	7	,	,	PUNCT
ajfa-10795	241	8	254	254	NUM
ajfa-10795	241	9	-	-	SYM
ajfa-10795	241	10	268	268	NUM
ajfa-10795	241	11	.	.	PUNCT
ajfa-10795	242	1	https://doi.org/10.1108/01140580810920236	https://doi.org/10.1108/01140580810920236	NUM
ajfa-10795	242	2	gholam	gholam	PROPN
ajfa-10795	242	3	ali	ali	PROPN
ajfa-10795	242	4	pour	pour	PROPN
ajfa-10795	242	5	,	,	PUNCT
ajfa-10795	242	6	reza	reza	PROPN
ajfa-10795	242	7	.	.	PUNCT
ajfa-10795	243	1	(	(	PUNCT
ajfa-10795	243	2	2004	2004	NUM
ajfa-10795	243	3	)	)	PUNCT
ajfa-10795	243	4	.	.	PUNCT
ajfa-10795	244	1	the	the	DET
ajfa-10795	244	2	ability	ability	NOUN
ajfa-10795	244	3	of	of	ADP
ajfa-10795	244	4	non	non	ADJ
ajfa-10795	244	5	-	-	ADJ
ajfa-10795	244	6	discretionary	discretionary	ADJ
ajfa-10795	244	7	in	in	ADP
ajfa-10795	244	8	predicting	predict	VERB
ajfa-10795	244	9	earnings	earning	NOUN
ajfa-10795	244	10	and	and	CCONJ
ajfa-10795	244	11	future	future	ADJ
ajfa-10795	244	12	cash	cash	NOUN
ajfa-10795	244	13	flows	flow	NOUN
ajfa-10795	244	14	.	.	PUNCT
ajfa-10795	245	1	(	(	PUNCT
ajfa-10795	245	2	m.a	m.a	NOUN
ajfa-10795	245	3	.dissertation	.dissertation	NOUN
ajfa-10795	245	4	)	)	PUNCT
ajfa-10795	245	5	,	,	PUNCT
ajfa-10795	245	6	university	university	NOUN
ajfa-10795	245	7	of	of	ADP
ajfa-10795	245	8	shahid	shahid	PROPN
ajfa-10795	245	9	beheshti	beheshti	PROPN
ajfa-10795	245	10	,	,	PUNCT
ajfa-10795	245	11	tehran	tehran	PROPN
ajfa-10795	245	12	.	.	PUNCT
ajfa-10795	246	1	hendriksen	hendriksen	PROPN
ajfa-10795	246	2	,	,	PUNCT
ajfa-10795	246	3	es	es	NOUN
ajfa-10795	246	4	.	.	PUNCT
ajfa-10795	246	5	(	(	PUNCT
ajfa-10795	246	6	1977	1977	NUM
ajfa-10795	246	7	)	)	PUNCT
ajfa-10795	246	8	.	.	PUNCT
ajfa-10795	247	1	accounting	accounting	NOUN
ajfa-10795	247	2	theory	theory	NOUN
ajfa-10795	247	3	(	(	PUNCT
ajfa-10795	247	4	5th	5th	ADJ
ajfa-10795	247	5	ed	ed	NOUN
ajfa-10795	247	6	.	.	PUNCT
ajfa-10795	247	7	)	)	PUNCT
ajfa-10795	247	8	.	.	PUNCT
ajfa-10795	248	1	homewood	homewood	PROPN
ajfa-10795	248	2	,	,	PUNCT
ajfa-10795	248	3	illinois	illinois	PROPN
ajfa-10795	248	4	:	:	PUNCT
ajfa-10795	248	5	richard	richard	PROPN
ajfa-10795	248	6	d.	d.	PROPN
ajfa-10795	248	7	irwin	irwin	PROPN
ajfa-10795	248	8	.	.	PUNCT
ajfa-10795	249	1	asian	asian	PROPN
ajfa-10795	249	2	journal	journal	PROPN
ajfa-10795	249	3	of	of	ADP
ajfa-10795	249	4	finance	finance	PROPN
ajfa-10795	249	5	&	&	CCONJ
ajfa-10795	249	6	accounting	accounting	PROPN
ajfa-10795	249	7	issn	issn	PROPN
ajfa-10795	249	8	1946	1946	NUM
ajfa-10795	249	9	-	-	PUNCT
ajfa-10795	249	10	052x	052x	PROPN
ajfa-10795	249	11	2017	2017	NUM
ajfa-10795	249	12	,	,	PUNCT
ajfa-10795	249	13	vol	vol	NOUN
ajfa-10795	249	14	.	.	NOUN
ajfa-10795	249	15	9	9	NUM
ajfa-10795	249	16	,	,	PUNCT
ajfa-10795	249	17	no	no	INTJ
ajfa-10795	249	18	.	.	NOUN
ajfa-10795	249	19	1	1	NUM
ajfa-10795	249	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10795	249	21	103	103	NUM
ajfa-10795	249	22	jordan	jordan	PROPN
ajfa-10795	249	23	,	,	PUNCT
ajfa-10795	249	24	charles	charles	PROPN
ajfa-10795	249	25	e.	e.	PROPN
ajfa-10795	249	26	,	,	PUNCT
ajfa-10795	249	27	&	&	CCONJ
ajfa-10795	249	28	waldron	waldron	PROPN
ajfa-10795	249	29	,	,	PUNCT
ajfa-10795	249	30	marilyn	marilyn	PROPN
ajfa-10795	249	31	a.	a.	PROPN
ajfa-10795	249	32	(	(	PUNCT
ajfa-10795	249	33	2001	2001	NUM
ajfa-10795	249	34	)	)	PUNCT
ajfa-10795	249	35	.	.	PUNCT
ajfa-10795	250	1	predicting	predict	VERB
ajfa-10795	250	2	cash	cash	NOUN
ajfa-10795	250	3	flow	flow	NOUN
ajfa-10795	250	4	from	from	ADP
ajfa-10795	250	5	operations	operation	NOUN
ajfa-10795	250	6	:	:	PUNCT
ajfa-10795	250	7	evidence	evidence	NOUN
ajfa-10795	250	8	on	on	ADP
ajfa-10795	250	9	the	the	DET
ajfa-10795	250	10	comparative	comparative	ADJ
ajfa-10795	250	11	abilities	ability	NOUN
ajfa-10795	250	12	for	for	ADP
ajfa-10795	250	13	a	a	DET
ajfa-10795	250	14	continuum	continuum	NOUN
ajfa-10795	250	15	of	of	ADP
ajfa-10795	250	16	measures	measure	NOUN
ajfa-10795	250	17	.	.	PUNCT
ajfa-10795	251	1	journal	journal	NOUN
ajfa-10795	251	2	of	of	ADP
ajfa-10795	251	3	applied	apply	VERB
ajfa-10795	251	4	business	business	NOUN
ajfa-10795	251	5	research	research	NOUN
ajfa-10795	251	6	(	(	PUNCT
ajfa-10795	251	7	jabr	jabr	ADJ
ajfa-10795	251	8	)	)	PUNCT
ajfa-10795	251	9	,	,	PUNCT
ajfa-10795	251	10	17(3	17(3	NUM
ajfa-10795	251	11	)	)	PUNCT
ajfa-10795	251	12	,	,	PUNCT
ajfa-10795	251	13	751	751	NUM
ajfa-10795	251	14	-	-	SYM
ajfa-10795	251	15	780	780	NUM
ajfa-10795	251	16	.	.	PUNCT
ajfa-10795	251	17	khosh	khosh	PROPN
ajfa-10795	251	18	tinat	tinat	PROPN
ajfa-10795	251	19	,	,	PUNCT
ajfa-10795	251	20	mohsen	mohsen	PROPN
ajfa-10795	251	21	,	,	PUNCT
ajfa-10795	251	22	&	&	CCONJ
ajfa-10795	251	23	nowrouzbeigi	nowrouzbeigi	PROPN
ajfa-10795	251	24	,	,	PUNCT
ajfa-10795	251	25	ebrahim	ebrahim	PROPN
ajfa-10795	251	26	.	.	PUNCT
ajfa-10795	252	1	(	(	PUNCT
ajfa-10795	252	2	2008	2008	NUM
ajfa-10795	252	3	)	)	PUNCT
ajfa-10795	252	4	.	.	PUNCT
ajfa-10795	253	1	accounting	account	VERB
ajfa-10795	253	2	political	political	ADJ
ajfa-10795	253	3	process	process	NOUN
ajfa-10795	253	4	.	.	PUNCT
ajfa-10795	254	1	accountant	accountant	NOUN
ajfa-10795	254	2	magazine	magazine	NOUN
ajfa-10795	254	3	(	(	PUNCT
ajfa-10795	254	4	hesabdar	hesabdar	PROPN
ajfa-10795	254	5	's	be	AUX
ajfa-10795	254	6	monthly	monthly	ADJ
ajfa-10795	254	7	)	)	PUNCT
ajfa-10795	254	8	,	,	PUNCT
ajfa-10795	254	9	22(187	22(187	NOUN
ajfa-10795	254	10	)	)	PUNCT
ajfa-10795	254	11	.	.	PUNCT
ajfa-10795	255	1	kim	kim	PROPN
ajfa-10795	255	2	,	,	PUNCT
ajfa-10795	255	3	myungsun	myungsun	NOUN
ajfa-10795	255	4	,	,	PUNCT
ajfa-10795	255	5	&	&	CCONJ
ajfa-10795	255	6	kross	kross	PROPN
ajfa-10795	255	7	,	,	PUNCT
ajfa-10795	255	8	william	william	PROPN
ajfa-10795	255	9	.	.	PUNCT
ajfa-10795	255	10	(	(	PUNCT
ajfa-10795	255	11	2005	2005	NUM
ajfa-10795	255	12	)	)	PUNCT
ajfa-10795	255	13	.	.	PUNCT
ajfa-10795	256	1	the	the	DET
ajfa-10795	256	2	ability	ability	NOUN
ajfa-10795	256	3	of	of	ADP
ajfa-10795	256	4	earnings	earning	NOUN
ajfa-10795	256	5	to	to	PART
ajfa-10795	256	6	predict	predict	VERB
ajfa-10795	256	7	future	future	ADJ
ajfa-10795	256	8	operating	operate	VERB
ajfa-10795	256	9	cash	cash	NOUN
ajfa-10795	256	10	flows	flow	NOUN
ajfa-10795	256	11	has	have	AUX
ajfa-10795	256	12	been	be	AUX
ajfa-10795	256	13	increasing	increase	VERB
ajfa-10795	256	14	—	—	PUNCT
ajfa-10795	256	15	not	not	PART
ajfa-10795	256	16	decreasing	decrease	VERB
ajfa-10795	256	17	.	.	PUNCT
ajfa-10795	257	1	journal	journal	NOUN
ajfa-10795	257	2	of	of	ADP
ajfa-10795	257	3	accounting	accounting	NOUN
ajfa-10795	257	4	research	research	NOUN
ajfa-10795	257	5	,	,	PUNCT
ajfa-10795	257	6	43(5	43(5	NUM
ajfa-10795	257	7	)	)	PUNCT
ajfa-10795	257	8	,	,	PUNCT
ajfa-10795	257	9	753	753	NUM
ajfa-10795	257	10	-	-	SYM
ajfa-10795	257	11	780	780	NUM
ajfa-10795	257	12	.	.	PUNCT
ajfa-10795	258	1	https://doi.org/10.1111/j.1475-679x.2005.00189.x	https://doi.org/10.1111/j.1475-679x.2005.00189.x	PROPN
ajfa-10795	258	2	krishnan	krishnan	PROPN
ajfa-10795	258	3	,	,	PUNCT
ajfa-10795	258	4	gopal	gopal	PROPN
ajfa-10795	258	5	v.	v.	PROPN
ajfa-10795	258	6	,	,	PUNCT
ajfa-10795	258	7	&	&	CCONJ
ajfa-10795	258	8	largay	largay	PROPN
ajfa-10795	258	9	iii	iii	PROPN
ajfa-10795	258	10	,	,	PUNCT
ajfa-10795	258	11	james	james	PROPN
ajfa-10795	258	12	a.	a.	PROPN
ajfa-10795	258	13	(	(	PUNCT
ajfa-10795	258	14	2000	2000	NUM
ajfa-10795	258	15	)	)	PUNCT
ajfa-10795	258	16	.	.	PUNCT
ajfa-10795	259	1	the	the	DET
ajfa-10795	259	2	predictive	predictive	ADJ
ajfa-10795	259	3	abilityof	abilityof	ADJ
ajfa-10795	259	4	direct	direct	ADJ
ajfa-10795	259	5	method	method	NOUN
ajfa-10795	259	6	cash	cash	NOUN
ajfa-10795	259	7	flow	flow	NOUN
ajfa-10795	259	8	information	information	NOUN
ajfa-10795	259	9	.	.	PUNCT
ajfa-10795	260	1	journal	journal	NOUN
ajfa-10795	260	2	of	of	ADP
ajfa-10795	260	3	business	business	NOUN
ajfa-10795	260	4	finance	finance	PROPN
ajfa-10795	260	5	&	&	CCONJ
ajfa-10795	260	6	accounting	accounting	NOUN
ajfa-10795	260	7	,	,	PUNCT
ajfa-10795	260	8	27(1	27(1	NUM
ajfa-10795	260	9	-	-	SYM
ajfa-10795	260	10	2	2	NUM
ajfa-10795	260	11	)	)	PUNCT
ajfa-10795	260	12	,	,	PUNCT
ajfa-10795	260	13	215	215	NUM
ajfa-10795	260	14	-	-	SYM
ajfa-10795	260	15	245	245	NUM
ajfa-10795	260	16	.	.	PUNCT
ajfa-10795	261	1	https://doi.org/10.1111/1468-5957.00311	https://doi.org/10.1111/1468-5957.00311	PROPN
ajfa-10795	261	2	lee	lee	PROPN
ajfa-10795	261	3	,	,	PUNCT
ajfa-10795	261	4	t.	t.	PROPN
ajfa-10795	261	5	(	(	PUNCT
ajfa-10795	261	6	1971	1971	NUM
ajfa-10795	261	7	)	)	PUNCT
ajfa-10795	261	8	.	.	PUNCT
ajfa-10795	262	1	goodwill	goodwill	NOUN
ajfa-10795	262	2	:	:	PUNCT
ajfa-10795	262	3	an	an	DET
ajfa-10795	262	4	example	example	NOUN
ajfa-10795	262	5	of	of	ADP
ajfa-10795	262	6	will	will	AUX
ajfa-10795	262	7	-	-	PUNCT
ajfa-10795	262	8	o’the	o’the	ADP
ajfa-10795	262	9	-	-	PUNCT
ajfa-10795	262	10	wisp	wisp	ADJ
ajfa-10795	262	11	accounting	accounting	NOUN
ajfa-10795	262	12	.	.	PUNCT
ajfa-10795	263	1	accounting	accounting	NOUN
ajfa-10795	263	2	and	and	CCONJ
ajfa-10795	263	3	business	business	NOUN
ajfa-10795	263	4	research	research	NOUN
ajfa-10795	263	5	,	,	PUNCT
ajfa-10795	263	6	318	318	NUM
ajfa-10795	263	7	-	-	SYM
ajfa-10795	263	8	328	328	NUM
ajfa-10795	263	9	.	.	PUNCT
ajfa-10795	264	1	autumn	autumn	PROPN
ajfa-10795	264	2	.	.	PUNCT
ajfa-10795	265	1	https://doi.org/10.1080/00014788.1971.9728985	https://doi.org/10.1080/00014788.1971.9728985	PROPN
ajfa-10795	265	2	lee	lee	PROPN
ajfa-10795	265	3	,	,	PUNCT
ajfa-10795	265	4	thomas	thomas	PROPN
ajfa-10795	265	5	a.	a.	PROPN
ajfa-10795	265	6	(	(	PUNCT
ajfa-10795	265	7	1993	1993	NUM
ajfa-10795	265	8	)	)	PUNCT
ajfa-10795	265	9	.	.	PUNCT
ajfa-10795	266	1	cash	cash	NOUN
ajfa-10795	266	2	flowreporting	flowreporting	NOUN
ajfa-10795	266	3	:	:	PUNCT
ajfa-10795	266	4	a	a	DET
ajfa-10795	266	5	recent	recent	ADJ
ajfa-10795	266	6	history	history	NOUN
ajfa-10795	266	7	of	of	ADP
ajfa-10795	266	8	an	an	DET
ajfa-10795	266	9	accounting	accounting	NOUN
ajfa-10795	266	10	practice	practice	NOUN
ajfa-10795	266	11	.	.	PUNCT
ajfa-10795	267	1	new	new	PROPN
ajfa-10795	267	2	york	york	PROPN
ajfa-10795	267	3	:	:	PUNCT
ajfa-10795	267	4	garland	garland	NOUN
ajfa-10795	267	5	publishing	publishing	NOUN
ajfa-10795	267	6	.	.	PUNCT
ajfa-10795	268	1	lorek	lorek	PROPN
ajfa-10795	268	2	,	,	PUNCT
ajfa-10795	268	3	kenneth	kenneth	PROPN
ajfa-10795	268	4	s.	s.	PROPN
ajfa-10795	268	5	,	,	PUNCT
ajfa-10795	268	6	&	&	CCONJ
ajfa-10795	268	7	willinger	willinger	NOUN
ajfa-10795	268	8	,	,	PUNCT
ajfa-10795	268	9	g.	g.	PROPN
ajfa-10795	268	10	lee	lee	PROPN
ajfa-10795	268	11	.	.	PUNCT
ajfa-10795	269	1	(	(	PUNCT
ajfa-10795	269	2	1996	1996	NUM
ajfa-10795	269	3	)	)	PUNCT
ajfa-10795	269	4	.	.	PUNCT
ajfa-10795	270	1	a	a	DET
ajfa-10795	270	2	multivariate	multivariate	NOUN
ajfa-10795	270	3	time	time	NOUN
ajfa-10795	270	4	-	-	PUNCT
ajfa-10795	270	5	series	series	NOUN
ajfa-10795	270	6	prediction	prediction	NOUN
ajfa-10795	270	7	model	model	NOUN
ajfa-10795	270	8	for	for	ADP
ajfa-10795	270	9	cash	cash	NOUN
ajfa-10795	270	10	-	-	PUNCT
ajfa-10795	270	11	flow	flow	NOUN
ajfa-10795	270	12	data	datum	NOUN
ajfa-10795	270	13	.	.	PUNCT
ajfa-10795	271	1	the	the	DET
ajfa-10795	271	2	accounting	accounting	NOUN
ajfa-10795	271	3	review	review	NOUN
ajfa-10795	271	4	,	,	PUNCT
ajfa-10795	271	5	71(1	71(1	NUM
ajfa-10795	271	6	)	)	PUNCT
ajfa-10795	271	7	,	,	PUNCT
ajfa-10795	271	8	81	81	NUM
ajfa-10795	271	9	-	-	SYM
ajfa-10795	271	10	102	102	NUM
ajfa-10795	271	11	.	.	PUNCT
ajfa-10795	272	1	mcbeth	mcbeth	PROPN
ajfa-10795	272	2	,	,	PUNCT
ajfa-10795	272	3	k.	k.	PROPN
ajfa-10795	272	4	(	(	PUNCT
ajfa-10795	272	5	1993	1993	NUM
ajfa-10795	272	6	)	)	PUNCT
ajfa-10795	272	7	.	.	PUNCT
ajfa-10795	273	1	forecasting	forecast	VERB
ajfa-10795	273	2	operating	operate	VERB
ajfa-10795	273	3	cash	cash	NOUN
ajfa-10795	273	4	flow	flow	NOUN
ajfa-10795	273	5	:	:	PUNCT
ajfa-10795	273	6	evidence	evidence	NOUN
ajfa-10795	273	7	on	on	ADP
ajfa-10795	273	8	the	the	DET
ajfa-10795	273	9	comparative	comparative	ADJ
ajfa-10795	273	10	predictive	predictive	ADJ
ajfa-10795	273	11	abilities	ability	NOUN
ajfa-10795	273	12	of	of	ADP
ajfa-10795	273	13	net	net	ADJ
ajfa-10795	273	14	income	income	NOUN
ajfa-10795	273	15	and	and	CCONJ
ajfa-10795	273	16	operating	operate	VERB
ajfa-10795	273	17	cash	cash	NOUN
ajfa-10795	273	18	flow	flow	NOUN
ajfa-10795	273	19	from	from	ADP
ajfa-10795	273	20	actual	actual	ADJ
ajfa-10795	273	21	cash	cash	NOUN
ajfa-10795	273	22	flow	flow	NOUN
ajfa-10795	273	23	data	datum	NOUN
ajfa-10795	273	24	.	.	PUNCT
ajfa-10795	274	1	mid	mid	ADJ
ajfa-10795	274	2	-	-	PROPN
ajfa-10795	274	3	atlantic	atlantic	ADJ
ajfa-10795	274	4	journal	journal	NOUN
ajfa-10795	274	5	of	of	ADP
ajfa-10795	274	6	business	business	NOUN
ajfa-10795	274	7	,	,	PUNCT
ajfa-10795	274	8	29(2	29(2	NUM
ajfa-10795	274	9	)	)	PUNCT
ajfa-10795	274	10	,	,	PUNCT
ajfa-10795	274	11	173	173	NUM
ajfa-10795	274	12	-	-	SYM
ajfa-10795	274	13	187	187	NUM
ajfa-10795	274	14	.	.	PUNCT
ajfa-10795	275	1	modares	modare	NOUN
ajfa-10795	275	2	,	,	PUNCT
ajfa-10795	275	3	ahmad	ahmad	PROPN
ajfa-10795	275	4	,	,	PUNCT
ajfa-10795	275	5	&	&	CCONJ
ajfa-10795	275	6	diyanato	diyanato	PROPN
ajfa-10795	275	7	deilami	deilami	PROPN
ajfa-10795	275	8	,	,	PUNCT
ajfa-10795	275	9	zahra	zahra	PROPN
ajfa-10795	275	10	.	.	PUNCT
ajfa-10795	275	11	(	(	PUNCT
ajfa-10795	275	12	2003	2003	NUM
ajfa-10795	275	13	)	)	PUNCT
ajfa-10795	275	14	.	.	PUNCT
ajfa-10795	276	1	thereview	thereview	NOUN
ajfa-10795	276	2	of	of	ADP
ajfa-10795	276	3	application	application	NOUN
ajfa-10795	276	4	multivariate	multivariate	NOUN
ajfa-10795	276	5	time	time	PROPN
ajfa-10795	276	6	series	series	PROPN
ajfa-10795	276	7	model	model	NOUN
ajfa-10795	276	8	in	in	ADP
ajfa-10795	276	9	predicting	predict	VERB
ajfa-10795	276	10	cash	cash	NOUN
ajfa-10795	276	11	flow	flow	NOUN
ajfa-10795	276	12	from	from	ADP
ajfa-10795	276	13	operations	operation	NOUN
ajfa-10795	276	14	.	.	PUNCT
ajfa-10795	277	1	accounting	accounting	NOUN
ajfa-10795	277	2	and	and	CCONJ
ajfa-10795	277	3	auditing	auditing	NOUN
ajfa-10795	277	4	review	review	NOUN
ajfa-10795	277	5	,	,	PUNCT
ajfa-10795	277	6	34	34	NUM
ajfa-10795	277	7	,	,	PUNCT
ajfa-10795	277	8	77	77	NUM
ajfa-10795	277	9	-	-	SYM
ajfa-10795	277	10	110	110	NUM
ajfa-10795	277	11	.	.	PUNCT
ajfa-10795	278	1	mulford	mulford	PROPN
ajfa-10795	278	2	,	,	PUNCT
ajfa-10795	278	3	charles	charles	PROPN
ajfa-10795	278	4	w.	w.	PROPN
ajfa-10795	278	5	&	&	CCONJ
ajfa-10795	278	6	comiskey	comiskey	PROPN
ajfa-10795	278	7	,	,	PUNCT
ajfa-10795	278	8	eugene	eugene	PROPN
ajfa-10795	278	9	e.	e.	PROPN
ajfa-10795	278	10	(	(	PUNCT
ajfa-10795	278	11	2005	2005	NUM
ajfa-10795	278	12	)	)	PUNCT
ajfa-10795	278	13	.	.	PUNCT
ajfa-10795	279	1	creative	creative	ADJ
ajfa-10795	279	2	cash	cash	NOUN
ajfa-10795	279	3	flow	flow	NOUN
ajfa-10795	279	4	reporting	reporting	NOUN
ajfa-10795	279	5	:	:	PUNCT
ajfa-10795	279	6	uncovering	uncover	VERB
ajfa-10795	279	7	sustainable	sustainable	ADJ
ajfa-10795	279	8	financial	financial	ADJ
ajfa-10795	279	9	performance	performance	NOUN
ajfa-10795	279	10	.	.	PUNCT
ajfa-10795	280	1	new	new	PROPN
ajfa-10795	280	2	jersey	jersey	PROPN
ajfa-10795	280	3	:	:	PUNCT
ajfa-10795	280	4	john	john	PROPN
ajfa-10795	280	5	wiley	wiley	PROPN
ajfa-10795	280	6	&	&	CCONJ
ajfa-10795	280	7	sons	sons	PROPN
ajfa-10795	280	8	.	.	PUNCT
ajfa-10795	281	1	percy	percy	PROPN
ajfa-10795	281	2	,	,	PUNCT
ajfa-10795	281	3	majella	majella	PROPN
ajfa-10795	281	4	,	,	PUNCT
ajfa-10795	281	5	&	&	CCONJ
ajfa-10795	281	6	stokes	stokes	PROPN
ajfa-10795	281	7	,	,	PUNCT
ajfa-10795	281	8	donald	donald	PROPN
ajfa-10795	281	9	j.	j.	PROPN
ajfa-10795	281	10	(	(	PUNCT
ajfa-10795	281	11	1992	1992	NUM
ajfa-10795	281	12	)	)	PUNCT
ajfa-10795	281	13	.	.	PUNCT
ajfa-10795	282	1	further	further	ADJ
ajfa-10795	282	2	evidence	evidence	NOUN
ajfa-10795	282	3	on	on	ADP
ajfa-10795	282	4	empirical	empirical	ADJ
ajfa-10795	282	5	relationships	relationship	NOUN
ajfa-10795	282	6	between	between	ADP
ajfa-10795	282	7	earnings	earning	NOUN
ajfa-10795	282	8	and	and	CCONJ
ajfa-10795	282	9	cash	cash	NOUN
ajfa-10795	282	10	flows	flow	NOUN
ajfa-10795	282	11	.	.	PUNCT
ajfa-10795	283	1	accounting	accounting	NOUN
ajfa-10795	283	2	&	&	CCONJ
ajfa-10795	283	3	finance	finance	PROPN
ajfa-10795	283	4	,	,	PUNCT
ajfa-10795	283	5	32(1	32(1	NUM
ajfa-10795	283	6	)	)	PUNCT
ajfa-10795	283	7	,	,	PUNCT
ajfa-10795	283	8	27	27	NUM
ajfa-10795	283	9	-	-	SYM
ajfa-10795	283	10	49	49	NUM
ajfa-10795	283	11	.	.	PUNCT
ajfa-10795	284	1	https://doi.org/10.1111/j.1467-629x.1992.tb00175.x	https://doi.org/10.1111/j.1467-629x.1992.tb00175.x	NOUN
ajfa-10795	284	2	quirin	quirin	NOUN
ajfa-10795	284	3	,	,	PUNCT
ajfa-10795	284	4	jeffrey	jeffrey	PROPN
ajfa-10795	284	5	j.	j.	PROPN
ajfa-10795	284	6	,	,	PUNCT
ajfa-10795	284	7	o'bryan	o'bryan	PROPN
ajfa-10795	284	8	,	,	PUNCT
ajfa-10795	284	9	david	david	PROPN
ajfa-10795	284	10	,	,	PUNCT
ajfa-10795	284	11	wilcox	wilcox	PROPN
ajfa-10795	284	12	,	,	PUNCT
ajfa-10795	284	13	william	william	PROPN
ajfa-10795	284	14	e.	e.	PROPN
ajfa-10795	284	15	,	,	PUNCT
ajfa-10795	284	16	&	&	CCONJ
ajfa-10795	284	17	berry	berry	PROPN
ajfa-10795	284	18	,	,	PUNCT
ajfa-10795	284	19	kevin	kevin	PROPN
ajfa-10795	284	20	t.	t.	PROPN
ajfa-10795	284	21	(	(	PUNCT
ajfa-10795	284	22	1999	1999	NUM
ajfa-10795	284	23	)	)	PUNCT
ajfa-10795	284	24	.	.	PUNCT
ajfa-10795	285	1	forecasting	forecast	VERB
ajfa-10795	285	2	cash	cash	NOUN
ajfa-10795	285	3	flow	flow	NOUN
ajfa-10795	285	4	from	from	ADP
ajfa-10795	285	5	operations	operation	NOUN
ajfa-10795	285	6	:	:	PUNCT
ajfa-10795	285	7	additional	additional	ADJ
ajfa-10795	285	8	evidence	evidence	NOUN
ajfa-10795	285	9	.	.	PUNCT
ajfa-10795	286	1	mid	mid	ADJ
ajfa-10795	286	2	-	-	PROPN
ajfa-10795	286	3	atlantic	atlantic	ADJ
ajfa-10795	286	4	journal	journal	NOUN
ajfa-10795	286	5	of	of	ADP
ajfa-10795	286	6	business	business	NOUN
ajfa-10795	286	7	,	,	PUNCT
ajfa-10795	286	8	35	35	NUM
ajfa-10795	286	9	,	,	PUNCT
ajfa-10795	286	10	135	135	NUM
ajfa-10795	286	11	-	-	SYM
ajfa-10795	286	12	142	142	NUM
ajfa-10795	286	13	.	.	PUNCT
ajfa-10795	287	1	raeiyat	raeiyat	PROPN
ajfa-10795	287	2	kashani	kashani	PROPN
ajfa-10795	287	3	,	,	PUNCT
ajfa-10795	287	4	mohammad	mohammad	PROPN
ajfa-10795	287	5	.	.	PUNCT
ajfa-10795	288	1	(	(	PUNCT
ajfa-10795	288	2	1993	1993	NUM
ajfa-10795	288	3	)	)	PUNCT
ajfa-10795	288	4	.	.	PUNCT
ajfa-10795	289	1	evidence	evidence	NOUN
ajfa-10795	289	2	on	on	ADP
ajfa-10795	289	3	the	the	DET
ajfa-10795	289	4	association	association	NOUN
ajfa-10795	289	5	between	between	ADP
ajfa-10795	289	6	accounting	account	VERB
ajfa-10795	289	7	earnings	earning	NOUN
ajfa-10795	289	8	measureing	measureing	NOUN
ajfa-10795	289	9	by	by	ADP
ajfa-10795	289	10	cash	cash	NOUN
ajfa-10795	289	11	flow	flow	NOUN
ajfa-10795	289	12	.	.	PUNCT
ajfa-10795	290	1	(	(	PUNCT
ajfa-10795	290	2	m.a	m.a	NOUN
ajfa-10795	290	3	.dissertation	.dissertation	NOUN
ajfa-10795	290	4	)	)	PUNCT
ajfa-10795	290	5	,	,	PUNCT
ajfa-10795	290	6	university	university	NOUN
ajfa-10795	290	7	of	of	ADP
ajfa-10795	290	8	tarbiyat	tarbiyat	PROPN
ajfa-10795	290	9	modares	modares	PROPN
ajfa-10795	290	10	,	,	PUNCT
ajfa-10795	290	11	tehran	tehran	PROPN
ajfa-10795	290	12	.	.	PUNCT
ajfa-10795	291	1	rutherford	rutherford	PROPN
ajfa-10795	291	2	,	,	PUNCT
ajfa-10795	291	3	b.	b.	PROPN
ajfa-10795	291	4	a.	a.	PROPN
ajfa-10795	291	5	(	(	PUNCT
ajfa-10795	291	6	1982	1982	NUM
ajfa-10795	291	7	)	)	PUNCT
ajfa-10795	291	8	.	.	PUNCT
ajfa-10795	292	1	the	the	DET
ajfa-10795	292	2	interpretation	interpretation	NOUN
ajfa-10795	292	3	of	of	ADP
ajfa-10795	292	4	cash	cash	NOUN
ajfa-10795	292	5	flow	flow	NOUN
ajfa-10795	292	6	reports	report	NOUN
ajfa-10795	292	7	and	and	CCONJ
ajfa-10795	292	8	the	the	DET
ajfa-10795	292	9	other	other	ADJ
ajfa-10795	292	10	allocation	allocation	NOUN
ajfa-10795	292	11	problem	problem	NOUN
ajfa-10795	292	12	.	.	PUNCT
ajfa-10795	293	1	abacus	abacus	PROPN
ajfa-10795	293	2	,	,	PUNCT
ajfa-10795	293	3	18(1	18(1	NOUN
ajfa-10795	293	4	)	)	PUNCT
ajfa-10795	293	5	,	,	PUNCT
ajfa-10795	293	6	40	40	NUM
ajfa-10795	293	7	-	-	SYM
ajfa-10795	293	8	49	49	NUM
ajfa-10795	293	9	.	.	PUNCT
ajfa-10795	294	1	https://doi.org/10.1111/j.1467-6281.1982.tb00019.x	https://doi.org/10.1111/j.1467-6281.1982.tb00019.x	PROPN
ajfa-10795	294	2	asian	asian	ADJ
ajfa-10795	294	3	journal	journal	PROPN
ajfa-10795	294	4	of	of	ADP
ajfa-10795	294	5	finance	finance	PROPN
ajfa-10795	294	6	&	&	CCONJ
ajfa-10795	294	7	accounting	accounting	PROPN
ajfa-10795	294	8	issn	issn	PROPN
ajfa-10795	294	9	1946	1946	NUM
ajfa-10795	294	10	-	-	PUNCT
ajfa-10795	294	11	052x	052x	PROPN
ajfa-10795	294	12	2017	2017	NUM
ajfa-10795	294	13	,	,	PUNCT
ajfa-10795	294	14	vol	vol	NOUN
ajfa-10795	294	15	.	.	NOUN
ajfa-10795	294	16	9	9	NUM
ajfa-10795	294	17	,	,	PUNCT
ajfa-10795	294	18	no	no	INTJ
ajfa-10795	294	19	.	.	NOUN
ajfa-10795	294	20	1	1	NUM
ajfa-10795	294	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10795	294	22	104	104	NUM
ajfa-10795	294	23	sharma	sharma	NOUN
ajfa-10795	294	24	,	,	PUNCT
ajfa-10795	294	25	divesh	divesh	PROPN
ajfa-10795	294	26	s.	s.	PROPN
ajfa-10795	294	27	(	(	PUNCT
ajfa-10795	294	28	2001	2001	NUM
ajfa-10795	294	29	)	)	PUNCT
ajfa-10795	294	30	.	.	PUNCT
ajfa-10795	295	1	the	the	DET
ajfa-10795	295	2	role	role	NOUN
ajfa-10795	295	3	of	of	ADP
ajfa-10795	295	4	cash	cash	NOUN
ajfa-10795	295	5	flow	flow	NOUN
ajfa-10795	295	6	information	information	NOUN
ajfa-10795	295	7	in	in	ADP
ajfa-10795	295	8	predictingcorporate	predictingcorporate	ADJ
ajfa-10795	295	9	failure	failure	NOUN
ajfa-10795	295	10	:	:	PUNCT
ajfa-10795	295	11	the	the	DET
ajfa-10795	295	12	state	state	NOUN
ajfa-10795	295	13	of	of	ADP
ajfa-10795	295	14	the	the	DET
ajfa-10795	295	15	literature	literature	NOUN
ajfa-10795	295	16	.	.	PUNCT
ajfa-10795	296	1	managerial	managerial	ADJ
ajfa-10795	296	2	finance	finance	NOUN
ajfa-10795	296	3	,	,	PUNCT
ajfa-10795	296	4	27(4	27(4	PROPN
ajfa-10795	296	5	)	)	PUNCT
ajfa-10795	296	6	,	,	PUNCT
ajfa-10795	296	7	3	3	NUM
ajfa-10795	296	8	-	-	SYM
ajfa-10795	296	9	28	28	NUM
ajfa-10795	296	10	.	.	PUNCT
ajfa-10795	297	1	https://doi.org/10.1108/03074350110767114	https://doi.org/10.1108/03074350110767114	NOUN