id	sid	tid	token	lemma	pos
ajfa-11161	1	1	microsoft	microsoft	PROPN
ajfa-11161	1	2	word	word	NOUN
ajfa-11161	1	3	11161	11161	NUM
ajfa-11161	1	4	-	-	SYM
ajfa-11161	1	5	41160	41160	NUM
ajfa-11161	1	6	-	-	PUNCT
ajfa-11161	1	7	1	1	NUM
ajfa-11161	1	8	-	-	PUNCT
ajfa-11161	1	9	sm	sm	NOUN
ajfa-11161	1	10	-	-	PUNCT
ajfa-11161	1	11	writer2	writer2	VERB
ajfa-11161	1	12	-	-	ADJ
ajfa-11161	1	13	new	new	ADJ
ajfa-11161	1	14	asian	asian	ADJ
ajfa-11161	1	15	journal	journal	NOUN
ajfa-11161	1	16	of	of	ADP
ajfa-11161	1	17	finance	finance	PROPN
ajfa-11161	1	18	&	&	CCONJ
ajfa-11161	1	19	accounting	accounting	PROPN
ajfa-11161	1	20	issn	issn	PROPN
ajfa-11161	1	21	1946	1946	NUM
ajfa-11161	1	22	-	-	PUNCT
ajfa-11161	1	23	052x	052x	PROPN
ajfa-11161	1	24	2017	2017	NUM
ajfa-11161	1	25	,	,	PUNCT
ajfa-11161	1	26	vol	vol	NOUN
ajfa-11161	1	27	.	.	NOUN
ajfa-11161	1	28	9	9	NUM
ajfa-11161	1	29	,	,	PUNCT
ajfa-11161	1	30	no	no	NOUN
ajfa-11161	1	31	.	.	NOUN
ajfa-11161	1	32	2	2	NUM
ajfa-11161	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	1	34	330	330	NUM
ajfa-11161	1	35	do	do	NOUN
ajfa-11161	1	36	firms	firm	NOUN
ajfa-11161	1	37	'	'	PART
ajfa-11161	1	38	characteristics	characteristic	NOUN
ajfa-11161	1	39	make	make	VERB
ajfa-11161	1	40	a	a	DET
ajfa-11161	1	41	difference	difference	NOUN
ajfa-11161	1	42	of	of	ADP
ajfa-11161	1	43	the	the	DET
ajfa-11161	1	44	choice	choice	NOUN
ajfa-11161	1	45	of	of	ADP
ajfa-11161	1	46	capital	capital	NOUN
ajfa-11161	1	47	budgeting	budgeting	NOUN
ajfa-11161	1	48	practices	practice	NOUN
ajfa-11161	1	49	?	?	PUNCT
ajfa-11161	2	1	evidence	evidence	NOUN
ajfa-11161	2	2	from	from	ADP
ajfa-11161	2	3	sri	sri	PROPN
ajfa-11161	2	4	lanka	lanka	PROPN
ajfa-11161	2	5	lingesiya	lingesiya	PROPN
ajfa-11161	2	6	kengatharan	kengatharan	PROPN
ajfa-11161	2	7	department	department	PROPN
ajfa-11161	2	8	of	of	ADP
ajfa-11161	2	9	financial	financial	ADJ
ajfa-11161	2	10	management	management	NOUN
ajfa-11161	2	11	,	,	PUNCT
ajfa-11161	2	12	university	university	NOUN
ajfa-11161	2	13	of	of	ADP
ajfa-11161	2	14	jaffna	jaffna	PROPN
ajfa-11161	2	15	,	,	PUNCT
ajfa-11161	2	16	sri	sri	PROPN
ajfa-11161	2	17	lanka	lanka	PROPN
ajfa-11161	2	18	e	e	PROPN
ajfa-11161	2	19	-	-	NOUN
ajfa-11161	2	20	mail	mail	NOUN
ajfa-11161	2	21	:	:	PUNCT
ajfa-11161	2	22	lingesiya@yahoo.com	lingesiya@yahoo.com	X
ajfa-11161	2	23	received	receive	VERB
ajfa-11161	2	24	:	:	PUNCT
ajfa-11161	2	25	may	may	AUX
ajfa-11161	2	26	2	2	NUM
ajfa-11161	2	27	,	,	PUNCT
ajfa-11161	2	28	2017	2017	NUM
ajfa-11161	2	29	accepted	accept	VERB
ajfa-11161	2	30	:	:	PUNCT
ajfa-11161	2	31	nov	nov	PROPN
ajfa-11161	2	32	.	.	PROPN
ajfa-11161	2	33	24	24	NUM
ajfa-11161	2	34	,	,	PUNCT
ajfa-11161	2	35	2017	2017	NUM
ajfa-11161	2	36	published	publish	VERB
ajfa-11161	2	37	:	:	PUNCT
ajfa-11161	2	38	december	december	PROPN
ajfa-11161	2	39	24	24	NUM
ajfa-11161	2	40	,	,	PUNCT
ajfa-11161	2	41	2017	2017	NUM
ajfa-11161	2	42	doi:10.5296	doi:10.5296	NOUN
ajfa-11161	2	43	/	/	SYM
ajfa-11161	2	44	ajfa.v9i2.11161	ajfa.v9i2.11161	PUNCT
ajfa-11161	2	45	url	url	NOUN
ajfa-11161	2	46	:	:	PUNCT
ajfa-11161	2	47	https://doi.org/10.5296/ajfa.v9i2.11161	https://doi.org/10.5296/ajfa.v9i2.11161	NOUN
ajfa-11161	2	48	abstract	abstract	NOUN
ajfa-11161	2	49	the	the	DET
ajfa-11161	2	50	aim	aim	NOUN
ajfa-11161	2	51	of	of	ADP
ajfa-11161	2	52	this	this	DET
ajfa-11161	2	53	study	study	NOUN
ajfa-11161	2	54	was	be	AUX
ajfa-11161	2	55	to	to	PART
ajfa-11161	2	56	examine	examine	VERB
ajfa-11161	2	57	the	the	DET
ajfa-11161	2	58	differences	difference	NOUN
ajfa-11161	2	59	of	of	ADP
ajfa-11161	2	60	the	the	DET
ajfa-11161	2	61	choice	choice	NOUN
ajfa-11161	2	62	of	of	ADP
ajfa-11161	2	63	capital	capital	NOUN
ajfa-11161	2	64	budgeting	budgeting	NOUN
ajfa-11161	2	65	practices	practice	NOUN
ajfa-11161	2	66	in	in	ADP
ajfa-11161	2	67	terms	term	NOUN
ajfa-11161	2	68	of	of	ADP
ajfa-11161	2	69	firms	firm	NOUN
ajfa-11161	2	70	’	'	PUNCT
ajfa-11161	2	71	characteristics	characteristic	NOUN
ajfa-11161	2	72	of	of	ADP
ajfa-11161	2	73	sri	sri	ADJ
ajfa-11161	2	74	lankan	lankan	PROPN
ajfa-11161	2	75	companies	company	NOUN
ajfa-11161	2	76	.	.	PUNCT
ajfa-11161	3	1	the	the	DET
ajfa-11161	3	2	primary	primary	ADJ
ajfa-11161	3	3	data	datum	NOUN
ajfa-11161	3	4	were	be	AUX
ajfa-11161	3	5	garnered	garner	VERB
ajfa-11161	3	6	from	from	ADP
ajfa-11161	3	7	186	186	NUM
ajfa-11161	3	8	financial	financial	ADJ
ajfa-11161	3	9	officers	officer	NOUN
ajfa-11161	3	10	using	use	VERB
ajfa-11161	3	11	self	self	NOUN
ajfa-11161	3	12	-	-	PUNCT
ajfa-11161	3	13	administered	administer	VERB
ajfa-11161	3	14	questionnaires	questionnaire	NOUN
ajfa-11161	3	15	.	.	PUNCT
ajfa-11161	4	1	collected	collect	VERB
ajfa-11161	4	2	data	datum	NOUN
ajfa-11161	4	3	were	be	AUX
ajfa-11161	4	4	then	then	ADV
ajfa-11161	4	5	analysed	analyse	VERB
ajfa-11161	4	6	using	use	VERB
ajfa-11161	4	7	independent	independent	ADJ
ajfa-11161	4	8	sample	sample	NOUN
ajfa-11161	4	9	ttest	ttest	NOUN
ajfa-11161	4	10	.	.	PUNCT
ajfa-11161	5	1	the	the	DET
ajfa-11161	5	2	results	result	NOUN
ajfa-11161	5	3	of	of	ADP
ajfa-11161	5	4	the	the	DET
ajfa-11161	5	5	study	study	NOUN
ajfa-11161	5	6	revealed	reveal	VERB
ajfa-11161	5	7	that	that	SCONJ
ajfa-11161	5	8	the	the	DET
ajfa-11161	5	9	use	use	NOUN
ajfa-11161	5	10	of	of	ADP
ajfa-11161	5	11	simple	simple	ADJ
ajfa-11161	5	12	capital	capital	NOUN
ajfa-11161	5	13	budgeting	budgeting	NOUN
ajfa-11161	5	14	practices	practice	NOUN
ajfa-11161	5	15	were	be	AUX
ajfa-11161	5	16	mostly	mostly	ADV
ajfa-11161	5	17	preferred	prefer	VERB
ajfa-11161	5	18	by	by	ADP
ajfa-11161	5	19	small	small	ADJ
ajfa-11161	5	20	sized	sized	ADJ
ajfa-11161	5	21	firms	firm	NOUN
ajfa-11161	5	22	and	and	CCONJ
ajfa-11161	5	23	mainly	mainly	ADV
ajfa-11161	5	24	managed	manage	VERB
ajfa-11161	5	25	by	by	ADP
ajfa-11161	5	26	finance	finance	NOUN
ajfa-11161	5	27	professionals	professional	NOUN
ajfa-11161	5	28	with	with	ADP
ajfa-11161	5	29	non	non	ADJ
ajfa-11161	5	30	-	-	ADJ
ajfa-11161	5	31	mba	mba	ADJ
ajfa-11161	5	32	educational	educational	ADJ
ajfa-11161	5	33	qualifications	qualification	NOUN
ajfa-11161	5	34	and	and	CCONJ
ajfa-11161	5	35	short	short	ADJ
ajfa-11161	5	36	tenure	tenure	NOUN
ajfa-11161	5	37	.	.	PUNCT
ajfa-11161	6	1	sophisticated	sophisticated	ADJ
ajfa-11161	6	2	and	and	CCONJ
ajfa-11161	6	3	advanced	advanced	ADJ
ajfa-11161	6	4	capital	capital	NOUN
ajfa-11161	6	5	budgeting	budgeting	NOUN
ajfa-11161	6	6	practices	practice	NOUN
ajfa-11161	6	7	were	be	AUX
ajfa-11161	6	8	used	use	VERB
ajfa-11161	6	9	mostly	mostly	ADV
ajfa-11161	6	10	by	by	ADP
ajfa-11161	6	11	large	large	ADJ
ajfa-11161	6	12	firms	firm	NOUN
ajfa-11161	6	13	;	;	PUNCT
ajfa-11161	6	14	and	and	CCONJ
ajfa-11161	6	15	were	be	AUX
ajfa-11161	6	16	mainly	mainly	ADV
ajfa-11161	6	17	managed	manage	VERB
ajfa-11161	6	18	by	by	ADP
ajfa-11161	6	19	finance	finance	NOUN
ajfa-11161	6	20	professionals	professional	NOUN
ajfa-11161	6	21	with	with	ADP
ajfa-11161	6	22	master	master	NOUN
ajfa-11161	6	23	of	of	ADP
ajfa-11161	6	24	business	business	PROPN
ajfa-11161	6	25	administration	administration	NOUN
ajfa-11161	6	26	qualification	qualification	NOUN
ajfa-11161	6	27	and	and	CCONJ
ajfa-11161	6	28	long	long	ADJ
ajfa-11161	6	29	tenure	tenure	NOUN
ajfa-11161	6	30	.	.	PUNCT
ajfa-11161	7	1	according	accord	VERB
ajfa-11161	7	2	to	to	ADP
ajfa-11161	7	3	the	the	DET
ajfa-11161	7	4	industry	industry	NOUN
ajfa-11161	7	5	differences	difference	NOUN
ajfa-11161	7	6	,	,	PUNCT
ajfa-11161	7	7	accounting	accounting	NOUN
ajfa-11161	7	8	rate	rate	NOUN
ajfa-11161	7	9	of	of	ADP
ajfa-11161	7	10	return	return	NOUN
ajfa-11161	7	11	was	be	AUX
ajfa-11161	7	12	primarily	primarily	ADV
ajfa-11161	7	13	applied	apply	VERB
ajfa-11161	7	14	by	by	ADP
ajfa-11161	7	15	non	non	ADJ
ajfa-11161	7	16	-	-	ADJ
ajfa-11161	7	17	mba	mba	ADJ
ajfa-11161	7	18	qualified	qualified	ADJ
ajfa-11161	7	19	financial	financial	ADJ
ajfa-11161	7	20	officers	officer	NOUN
ajfa-11161	7	21	and	and	CCONJ
ajfa-11161	7	22	was	be	AUX
ajfa-11161	7	23	also	also	ADV
ajfa-11161	7	24	preferred	prefer	VERB
ajfa-11161	7	25	by	by	ADP
ajfa-11161	7	26	non	non	ADJ
ajfa-11161	7	27	-	-	ADJ
ajfa-11161	7	28	manufacturing	manufacturing	ADJ
ajfa-11161	7	29	firms	firm	NOUN
ajfa-11161	7	30	.	.	PUNCT
ajfa-11161	8	1	none	none	NOUN
ajfa-11161	8	2	of	of	ADP
ajfa-11161	8	3	the	the	DET
ajfa-11161	8	4	other	other	ADJ
ajfa-11161	8	5	methods	method	NOUN
ajfa-11161	8	6	made	make	VERB
ajfa-11161	8	7	any	any	DET
ajfa-11161	8	8	significant	significant	ADJ
ajfa-11161	8	9	differences	difference	NOUN
ajfa-11161	8	10	in	in	ADP
ajfa-11161	8	11	terms	term	NOUN
ajfa-11161	8	12	of	of	ADP
ajfa-11161	8	13	type	type	NOUN
ajfa-11161	8	14	of	of	ADP
ajfa-11161	8	15	industry	industry	NOUN
ajfa-11161	8	16	.	.	PUNCT
ajfa-11161	9	1	sophisticated	sophisticated	ADJ
ajfa-11161	9	2	capital	capital	NOUN
ajfa-11161	9	3	budgeting	budgeting	NOUN
ajfa-11161	9	4	practices	practice	NOUN
ajfa-11161	9	5	were	be	AUX
ajfa-11161	9	6	determined	determine	VERB
ajfa-11161	9	7	by	by	ADP
ajfa-11161	9	8	the	the	DET
ajfa-11161	9	9	size	size	NOUN
ajfa-11161	9	10	of	of	ADP
ajfa-11161	9	11	the	the	DET
ajfa-11161	9	12	capital	capital	NOUN
ajfa-11161	9	13	budget	budget	NOUN
ajfa-11161	9	14	,	,	PUNCT
ajfa-11161	9	15	advanced	advanced	ADJ
ajfa-11161	9	16	capital	capital	NOUN
ajfa-11161	9	17	budgeting	budgeting	NOUN
ajfa-11161	9	18	practices	practice	NOUN
ajfa-11161	9	19	were	be	AUX
ajfa-11161	9	20	determined	determine	VERB
ajfa-11161	9	21	by	by	ADP
ajfa-11161	9	22	both	both	CCONJ
ajfa-11161	9	23	the	the	DET
ajfa-11161	9	24	size	size	NOUN
ajfa-11161	9	25	of	of	ADP
ajfa-11161	9	26	the	the	DET
ajfa-11161	9	27	capital	capital	NOUN
ajfa-11161	9	28	budget	budget	NOUN
ajfa-11161	9	29	and	and	CCONJ
ajfa-11161	9	30	the	the	DET
ajfa-11161	9	31	educational	educational	ADJ
ajfa-11161	9	32	qualifications	qualification	NOUN
ajfa-11161	9	33	of	of	ADP
ajfa-11161	9	34	the	the	DET
ajfa-11161	9	35	finance	finance	NOUN
ajfa-11161	9	36	professionals	professional	NOUN
ajfa-11161	9	37	.	.	PUNCT
ajfa-11161	10	1	in	in	ADP
ajfa-11161	10	2	a	a	DET
ajfa-11161	10	3	similar	similar	ADJ
ajfa-11161	10	4	vein	vein	NOUN
ajfa-11161	10	5	,	,	PUNCT
ajfa-11161	10	6	simple	simple	ADJ
ajfa-11161	10	7	capital	capital	NOUN
ajfa-11161	10	8	budgeting	budgeting	NOUN
ajfa-11161	10	9	practices	practice	NOUN
ajfa-11161	10	10	were	be	AUX
ajfa-11161	10	11	determined	determine	VERB
ajfa-11161	10	12	by	by	ADP
ajfa-11161	10	13	the	the	DET
ajfa-11161	10	14	size	size	NOUN
ajfa-11161	10	15	of	of	ADP
ajfa-11161	10	16	the	the	DET
ajfa-11161	10	17	capital	capital	NOUN
ajfa-11161	10	18	budget	budget	NOUN
ajfa-11161	10	19	,	,	PUNCT
ajfa-11161	10	20	the	the	DET
ajfa-11161	10	21	educational	educational	ADJ
ajfa-11161	10	22	qualifications	qualification	NOUN
ajfa-11161	10	23	of	of	ADP
ajfa-11161	10	24	the	the	DET
ajfa-11161	10	25	financial	financial	ADJ
ajfa-11161	10	26	officers	officer	NOUN
ajfa-11161	10	27	,	,	PUNCT
ajfa-11161	10	28	and	and	CCONJ
ajfa-11161	10	29	type	type	NOUN
ajfa-11161	10	30	of	of	ADP
ajfa-11161	10	31	industry	industry	NOUN
ajfa-11161	10	32	.	.	PUNCT
ajfa-11161	11	1	overall	overall	ADV
ajfa-11161	11	2	,	,	PUNCT
ajfa-11161	11	3	this	this	DET
ajfa-11161	11	4	study	study	NOUN
ajfa-11161	11	5	has	have	AUX
ajfa-11161	11	6	made	make	VERB
ajfa-11161	11	7	parametric	parametric	ADJ
ajfa-11161	11	8	contributions	contribution	NOUN
ajfa-11161	11	9	to	to	ADP
ajfa-11161	11	10	the	the	DET
ajfa-11161	11	11	choice	choice	NOUN
ajfa-11161	11	12	of	of	ADP
ajfa-11161	11	13	capital	capital	NOUN
ajfa-11161	11	14	budgeting	budgeting	NOUN
ajfa-11161	11	15	practices	practice	NOUN
ajfa-11161	11	16	in	in	ADP
ajfa-11161	11	17	terms	term	NOUN
ajfa-11161	11	18	of	of	ADP
ajfa-11161	11	19	firms	firm	NOUN
ajfa-11161	11	20	’	'	PUNCT
ajfa-11161	11	21	characteristics	characteristic	NOUN
ajfa-11161	11	22	of	of	ADP
ajfa-11161	11	23	sri	sri	ADJ
ajfa-11161	11	24	lankan	lankan	PROPN
ajfa-11161	11	25	companies	company	NOUN
ajfa-11161	11	26	.	.	PUNCT
ajfa-11161	12	1	the	the	DET
ajfa-11161	12	2	findings	finding	NOUN
ajfa-11161	12	3	of	of	ADP
ajfa-11161	12	4	the	the	DET
ajfa-11161	12	5	study	study	NOUN
ajfa-11161	12	6	are	be	AUX
ajfa-11161	12	7	useful	useful	ADJ
ajfa-11161	12	8	to	to	ADP
ajfa-11161	12	9	the	the	DET
ajfa-11161	12	10	investment	investment	NOUN
ajfa-11161	12	11	decision	decision	NOUN
ajfa-11161	12	12	makers	maker	NOUN
ajfa-11161	12	13	when	when	SCONJ
ajfa-11161	12	14	they	they	PRON
ajfa-11161	12	15	are	be	AUX
ajfa-11161	12	16	appraising	appraise	VERB
ajfa-11161	12	17	investment	investment	NOUN
ajfa-11161	12	18	projects	project	NOUN
ajfa-11161	12	19	.	.	PUNCT
ajfa-11161	13	1	keywords	keyword	NOUN
ajfa-11161	13	2	:	:	PUNCT
ajfa-11161	13	3	capital	capital	NOUN
ajfa-11161	13	4	budgeting	budgeting	NOUN
ajfa-11161	13	5	practices	practice	NOUN
ajfa-11161	13	6	,	,	PUNCT
ajfa-11161	13	7	firm	firm	ADJ
ajfa-11161	13	8	characteristics	characteristic	NOUN
ajfa-11161	13	9	,	,	PUNCT
ajfa-11161	13	10	sri	sri	ADJ
ajfa-11161	13	11	lankan	lankan	PROPN
ajfa-11161	13	12	companies	company	NOUN
ajfa-11161	13	13	asian	asian	ADJ
ajfa-11161	13	14	journal	journal	PROPN
ajfa-11161	13	15	of	of	ADP
ajfa-11161	13	16	finance	finance	PROPN
ajfa-11161	13	17	&	&	CCONJ
ajfa-11161	13	18	accounting	accounting	PROPN
ajfa-11161	13	19	issn	issn	PROPN
ajfa-11161	13	20	1946	1946	NUM
ajfa-11161	13	21	-	-	PUNCT
ajfa-11161	13	22	052x	052x	PROPN
ajfa-11161	13	23	2017	2017	NUM
ajfa-11161	13	24	,	,	PUNCT
ajfa-11161	13	25	vol	vol	NOUN
ajfa-11161	13	26	.	.	NOUN
ajfa-11161	14	1	9	9	NUM
ajfa-11161	14	2	,	,	PUNCT
ajfa-11161	14	3	no	no	NOUN
ajfa-11161	14	4	.	.	NOUN
ajfa-11161	14	5	2	2	NUM
ajfa-11161	14	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	14	7	331	331	NUM
ajfa-11161	14	8	1	1	NUM
ajfa-11161	14	9	.	.	PUNCT
ajfa-11161	15	1	introduction	introduction	NOUN
ajfa-11161	15	2	'	'	PUNCT
ajfa-11161	15	3	capital	capital	NOUN
ajfa-11161	15	4	budgeting	budgeting	NOUN
ajfa-11161	15	5	practices	practice	NOUN
ajfa-11161	15	6	are	be	AUX
ajfa-11161	15	7	the	the	DET
ajfa-11161	15	8	methods	method	NOUN
ajfa-11161	15	9	and	and	CCONJ
ajfa-11161	15	10	techniques	technique	NOUN
ajfa-11161	15	11	used	use	VERB
ajfa-11161	15	12	to	to	PART
ajfa-11161	15	13	evaluate	evaluate	VERB
ajfa-11161	15	14	and	and	CCONJ
ajfa-11161	15	15	select	select	VERB
ajfa-11161	15	16	an	an	DET
ajfa-11161	15	17	investment	investment	NOUN
ajfa-11161	15	18	project	project	NOUN
ajfa-11161	15	19	’	'	PUNCT
ajfa-11161	15	20	(	(	PUNCT
ajfa-11161	15	21	i.e.	i.e.	X
ajfa-11161	15	22	,	,	PUNCT
ajfa-11161	15	23	the	the	DET
ajfa-11161	15	24	decision	decision	NOUN
ajfa-11161	15	25	-	-	PUNCT
ajfa-11161	15	26	making	make	VERB
ajfa-11161	15	27	role	role	NOUN
ajfa-11161	15	28	of	of	ADP
ajfa-11161	15	29	the	the	DET
ajfa-11161	15	30	accounting	accounting	NOUN
ajfa-11161	15	31	system	system	NOUN
ajfa-11161	15	32	)	)	PUNCT
ajfa-11161	15	33	(	(	PUNCT
ajfa-11161	15	34	verbeeten,2006	verbeeten,2006	ADJ
ajfa-11161	15	35	,	,	PUNCT
ajfa-11161	15	36	p.108	p.108	PROPN
ajfa-11161	15	37	)	)	PUNCT
ajfa-11161	15	38	.	.	PUNCT
ajfa-11161	16	1	capital	capital	NOUN
ajfa-11161	16	2	budgeting	budgeting	PROPN
ajfa-11161	16	3	is	be	AUX
ajfa-11161	16	4	the	the	DET
ajfa-11161	16	5	application	application	NOUN
ajfa-11161	16	6	of	of	ADP
ajfa-11161	16	7	the	the	DET
ajfa-11161	16	8	principle	principle	NOUN
ajfa-11161	16	9	of	of	ADP
ajfa-11161	16	10	profit	profit	NOUN
ajfa-11161	16	11	maximisation	maximisation	NOUN
ajfa-11161	16	12	to	to	ADP
ajfa-11161	16	13	multi	multi	ADJ
ajfa-11161	16	14	-	-	ADJ
ajfa-11161	16	15	period	period	NOUN
ajfa-11161	16	16	projects	project	NOUN
ajfa-11161	16	17	to	to	PART
ajfa-11161	16	18	pave	pave	VERB
ajfa-11161	16	19	the	the	DET
ajfa-11161	16	20	way	way	NOUN
ajfa-11161	16	21	for	for	ADP
ajfa-11161	16	22	a	a	DET
ajfa-11161	16	23	firm	firm	NOUN
ajfa-11161	16	24	’s	’s	PART
ajfa-11161	16	25	growth	growth	NOUN
ajfa-11161	16	26	,	,	PUNCT
ajfa-11161	16	27	survival	survival	NOUN
ajfa-11161	16	28	and	and	CCONJ
ajfa-11161	16	29	sustainability	sustainability	NOUN
ajfa-11161	16	30	.	.	PUNCT
ajfa-11161	17	1	capital	capital	NOUN
ajfa-11161	17	2	budgeting	budget	VERB
ajfa-11161	17	3	techniques	technique	NOUN
ajfa-11161	17	4	are	be	AUX
ajfa-11161	17	5	the	the	DET
ajfa-11161	17	6	best	good	ADJ
ajfa-11161	17	7	alternative	alternative	NOUN
ajfa-11161	17	8	for	for	ADP
ajfa-11161	17	9	investment	investment	NOUN
ajfa-11161	17	10	decision	decision	NOUN
ajfa-11161	17	11	makers	maker	NOUN
ajfa-11161	17	12	,	,	PUNCT
ajfa-11161	17	13	to	to	PART
ajfa-11161	17	14	help	help	VERB
ajfa-11161	17	15	them	they	PRON
ajfa-11161	17	16	decide	decide	VERB
ajfa-11161	17	17	to	to	PART
ajfa-11161	17	18	invest	invest	VERB
ajfa-11161	17	19	a	a	DET
ajfa-11161	17	20	fixed	fix	VERB
ajfa-11161	17	21	amount	amount	NOUN
ajfa-11161	17	22	today	today	NOUN
ajfa-11161	17	23	in	in	ADP
ajfa-11161	17	24	exchange	exchange	NOUN
ajfa-11161	17	25	for	for	ADP
ajfa-11161	17	26	an	an	DET
ajfa-11161	17	27	uncertain	uncertain	ADJ
ajfa-11161	17	28	stream	stream	NOUN
ajfa-11161	17	29	of	of	ADP
ajfa-11161	17	30	future	future	ADJ
ajfa-11161	17	31	payoffs	payoff	NOUN
ajfa-11161	17	32	.	.	PUNCT
ajfa-11161	18	1	capital	capital	NOUN
ajfa-11161	18	2	budgeting	budget	VERB
ajfa-11161	18	3	decisions	decision	NOUN
ajfa-11161	18	4	have	have	AUX
ajfa-11161	18	5	been	be	AUX
ajfa-11161	18	6	recognized	recognize	VERB
ajfa-11161	18	7	as	as	ADP
ajfa-11161	18	8	the	the	DET
ajfa-11161	18	9	most	most	ADV
ajfa-11161	18	10	important	important	ADJ
ajfa-11161	18	11	strategic	strategic	ADJ
ajfa-11161	18	12	decisions	decision	NOUN
ajfa-11161	18	13	for	for	ADP
ajfa-11161	18	14	an	an	DET
ajfa-11161	18	15	organisation	organisation	NOUN
ajfa-11161	18	16	to	to	PART
ajfa-11161	18	17	determine	determine	VERB
ajfa-11161	18	18	how	how	SCONJ
ajfa-11161	18	19	much	much	ADJ
ajfa-11161	18	20	to	to	PART
ajfa-11161	18	21	invest	invest	VERB
ajfa-11161	18	22	in	in	ADP
ajfa-11161	18	23	specific	specific	ADJ
ajfa-11161	18	24	assets	asset	NOUN
ajfa-11161	18	25	and	and	CCONJ
ajfa-11161	18	26	when	when	SCONJ
ajfa-11161	18	27	to	to	PART
ajfa-11161	18	28	invest	invest	VERB
ajfa-11161	18	29	(	(	PUNCT
ajfa-11161	18	30	verbeeten	verbeeten	VERB
ajfa-11161	18	31	,	,	PUNCT
ajfa-11161	18	32	2006).the	2006).the	DET
ajfa-11161	18	33	long	long	ADJ
ajfa-11161	18	34	-	-	PUNCT
ajfa-11161	18	35	term	term	NOUN
ajfa-11161	18	36	success	success	NOUN
ajfa-11161	18	37	of	of	ADP
ajfa-11161	18	38	a	a	DET
ajfa-11161	18	39	firm	firm	NOUN
ajfa-11161	18	40	depends	depend	VERB
ajfa-11161	18	41	on	on	ADP
ajfa-11161	18	42	excellent	excellent	ADJ
ajfa-11161	18	43	investment	investment	NOUN
ajfa-11161	18	44	decisions	decision	NOUN
ajfa-11161	18	45	more	more	ADJ
ajfa-11161	18	46	than	than	ADP
ajfa-11161	18	47	any	any	DET
ajfa-11161	18	48	other	other	ADJ
ajfa-11161	18	49	factor	factor	NOUN
ajfa-11161	18	50	(	(	PUNCT
ajfa-11161	18	51	megginson	megginson	PROPN
ajfa-11161	18	52	,	,	PUNCT
ajfa-11161	18	53	smart	smart	PROPN
ajfa-11161	18	54	&	&	CCONJ
ajfa-11161	18	55	lucey	lucey	PROPN
ajfa-11161	18	56	,	,	PUNCT
ajfa-11161	18	57	2008	2008	NUM
ajfa-11161	18	58	)	)	PUNCT
ajfa-11161	18	59	.	.	PUNCT
ajfa-11161	19	1	the	the	DET
ajfa-11161	19	2	majority	majority	NOUN
ajfa-11161	19	3	of	of	ADP
ajfa-11161	19	4	firms	firm	NOUN
ajfa-11161	19	5	’	'	PUNCT
ajfa-11161	19	6	investment	investment	NOUN
ajfa-11161	19	7	decisions	decision	NOUN
ajfa-11161	19	8	involve	involve	VERB
ajfa-11161	19	9	the	the	DET
ajfa-11161	19	10	acquisition	acquisition	NOUN
ajfa-11161	19	11	of	of	ADP
ajfa-11161	19	12	fixed	fix	VERB
ajfa-11161	19	13	assets	asset	NOUN
ajfa-11161	19	14	,	,	PUNCT
ajfa-11161	19	15	for	for	ADP
ajfa-11161	19	16	example	example	NOUN
ajfa-11161	19	17	,	,	PUNCT
ajfa-11161	19	18	the	the	DET
ajfa-11161	19	19	purchase	purchase	NOUN
ajfa-11161	19	20	of	of	ADP
ajfa-11161	19	21	land	land	NOUN
ajfa-11161	19	22	,	,	PUNCT
ajfa-11161	19	23	plant	plant	NOUN
ajfa-11161	19	24	,	,	PUNCT
ajfa-11161	19	25	equipment	equipment	NOUN
ajfa-11161	19	26	and	and	CCONJ
ajfa-11161	19	27	buildings	building	NOUN
ajfa-11161	19	28	.	.	PUNCT
ajfa-11161	20	1	firms	firm	NOUN
ajfa-11161	20	2	invest	invest	VERB
ajfa-11161	20	3	hundreds	hundred	NOUN
ajfa-11161	20	4	of	of	ADP
ajfa-11161	20	5	billions	billion	NOUN
ajfa-11161	20	6	of	of	ADP
ajfa-11161	20	7	dollars	dollar	NOUN
ajfa-11161	20	8	every	every	DET
ajfa-11161	20	9	year	year	NOUN
ajfa-11161	20	10	in	in	ADP
ajfa-11161	20	11	investment	investment	NOUN
ajfa-11161	20	12	projects	project	NOUN
ajfa-11161	20	13	.	.	PUNCT
ajfa-11161	21	1	capital	capital	NOUN
ajfa-11161	21	2	investment	investment	NOUN
ajfa-11161	21	3	decisions	decision	NOUN
ajfa-11161	21	4	are	be	AUX
ajfa-11161	21	5	thus	thus	ADV
ajfa-11161	21	6	of	of	ADP
ajfa-11161	21	7	utmost	utmost	ADJ
ajfa-11161	21	8	important	important	ADJ
ajfa-11161	21	9	in	in	ADP
ajfa-11161	21	10	determining	determine	VERB
ajfa-11161	21	11	a	a	DET
ajfa-11161	21	12	firm	firm	NOUN
ajfa-11161	21	13	’s	’s	PART
ajfa-11161	21	14	fortunes	fortune	NOUN
ajfa-11161	21	15	over	over	ADP
ajfa-11161	21	16	many	many	ADJ
ajfa-11161	21	17	years	year	NOUN
ajfa-11161	21	18	.	.	PUNCT
ajfa-11161	22	1	the	the	DET
ajfa-11161	22	2	ways	way	NOUN
ajfa-11161	22	3	of	of	ADP
ajfa-11161	22	4	looking	look	VERB
ajfa-11161	22	5	at	at	ADP
ajfa-11161	22	6	capital	capital	NOUN
ajfa-11161	22	7	budgeting	budgeting	NOUN
ajfa-11161	22	8	practices	practice	NOUN
ajfa-11161	22	9	are	be	AUX
ajfa-11161	22	10	different	different	ADJ
ajfa-11161	22	11	from	from	ADP
ajfa-11161	22	12	country	country	NOUN
ajfa-11161	22	13	to	to	ADP
ajfa-11161	22	14	country	country	NOUN
ajfa-11161	22	15	,	,	PUNCT
ajfa-11161	22	16	from	from	ADP
ajfa-11161	22	17	company	company	NOUN
ajfa-11161	22	18	to	to	ADP
ajfa-11161	22	19	company	company	NOUN
ajfa-11161	22	20	and	and	CCONJ
ajfa-11161	22	21	from	from	ADP
ajfa-11161	22	22	project	project	NOUN
ajfa-11161	22	23	to	to	AUX
ajfa-11161	22	24	project	project	NOUN
ajfa-11161	22	25	(	(	PUNCT
ajfa-11161	22	26	akalu	akalu	NOUN
ajfa-11161	22	27	,	,	PUNCT
ajfa-11161	22	28	2003	2003	NUM
ajfa-11161	22	29	)	)	PUNCT
ajfa-11161	22	30	.	.	PUNCT
ajfa-11161	23	1	this	this	DET
ajfa-11161	23	2	scenario	scenario	NOUN
ajfa-11161	23	3	places	place	VERB
ajfa-11161	23	4	emphasis	emphasis	NOUN
ajfa-11161	23	5	on	on	ADP
ajfa-11161	23	6	seminal	seminal	ADJ
ajfa-11161	23	7	studies	study	NOUN
ajfa-11161	23	8	that	that	PRON
ajfa-11161	23	9	capital	capital	NOUN
ajfa-11161	23	10	budgeting	budgeting	NOUN
ajfa-11161	23	11	practices	practice	NOUN
ajfa-11161	23	12	are	be	AUX
ajfa-11161	23	13	influenced	influence	VERB
ajfa-11161	23	14	by	by	ADP
ajfa-11161	23	15	a	a	DET
ajfa-11161	23	16	‘	'	PUNCT
ajfa-11161	23	17	country	country	NOUN
ajfa-11161	23	18	effect	effect	NOUN
ajfa-11161	23	19	’	'	PUNCT
ajfa-11161	23	20	(	(	PUNCT
ajfa-11161	23	21	e.g.	e.g.	ADV
ajfa-11161	23	22	,	,	PUNCT
ajfa-11161	23	23	graham	graham	PROPN
ajfa-11161	23	24	&	&	CCONJ
ajfa-11161	23	25	harvey	harvey	PROPN
ajfa-11161	23	26	,	,	PUNCT
ajfa-11161	23	27	2001	2001	NUM
ajfa-11161	23	28	;	;	PUNCT
ajfa-11161	23	29	hermes	herme	NOUN
ajfa-11161	23	30	,	,	PUNCT
ajfa-11161	23	31	smid	smid	PROPN
ajfa-11161	23	32	&	&	CCONJ
ajfa-11161	23	33	yao	yao	PROPN
ajfa-11161	23	34	,	,	PUNCT
ajfa-11161	23	35	2007	2007	NUM
ajfa-11161	23	36	)	)	PUNCT
ajfa-11161	23	37	.	.	PUNCT
ajfa-11161	24	1	many	many	ADJ
ajfa-11161	24	2	studies	study	NOUN
ajfa-11161	24	3	has	have	AUX
ajfa-11161	24	4	been	be	AUX
ajfa-11161	24	5	conducted	conduct	VERB
ajfa-11161	24	6	on	on	ADP
ajfa-11161	24	7	capital	capital	NOUN
ajfa-11161	24	8	budgeting	budget	VERB
ajfa-11161	24	9	methods	method	NOUN
ajfa-11161	24	10	and	and	CCONJ
ajfa-11161	24	11	practices	practice	NOUN
ajfa-11161	24	12	,	,	PUNCT
ajfa-11161	24	13	predominantly	predominantly	ADV
ajfa-11161	24	14	in	in	ADP
ajfa-11161	24	15	:	:	PUNCT
ajfa-11161	24	16	the	the	DET
ajfa-11161	24	17	usa	usa	PROPN
ajfa-11161	24	18	(	(	PUNCT
ajfa-11161	24	19	e.g.	e.g.	ADV
ajfa-11161	24	20	,	,	PUNCT
ajfa-11161	24	21	graham	graham	PROPN
ajfa-11161	24	22	&	&	CCONJ
ajfa-11161	24	23	harvey	harvey	PROPN
ajfa-11161	24	24	,	,	PUNCT
ajfa-11161	24	25	2001	2001	NUM
ajfa-11161	24	26	;	;	PUNCT
ajfa-11161	24	27	ryan	ryan	PROPN
ajfa-11161	24	28	&	&	CCONJ
ajfa-11161	24	29	ryan	ryan	PROPN
ajfa-11161	24	30	,	,	PUNCT
ajfa-11161	24	31	2002	2002	NUM
ajfa-11161	24	32	)	)	PUNCT
ajfa-11161	24	33	,	,	PUNCT
ajfa-11161	24	34	the	the	DET
ajfa-11161	24	35	uk	uk	PROPN
ajfa-11161	24	36	(	(	PUNCT
ajfa-11161	24	37	e.g.	e.g.	ADV
ajfa-11161	24	38	,	,	PUNCT
ajfa-11161	24	39	arnold	arnold	PROPN
ajfa-11161	24	40	&	&	CCONJ
ajfa-11161	24	41	hatzopoulos	hatzopoulos	PROPN
ajfa-11161	24	42	,	,	PUNCT
ajfa-11161	24	43	2000	2000	NUM
ajfa-11161	24	44	)	)	PUNCT
ajfa-11161	24	45	,	,	PUNCT
ajfa-11161	24	46	australia	australia	PROPN
ajfa-11161	24	47	(	(	PUNCT
ajfa-11161	24	48	e.g.	e.g.	ADV
ajfa-11161	24	49	,	,	PUNCT
ajfa-11161	24	50	truong	truong	PROPN
ajfa-11161	24	51	,	,	PUNCT
ajfa-11161	24	52	partington	partington	NOUN
ajfa-11161	24	53	&	&	CCONJ
ajfa-11161	24	54	peat	peat	NOUN
ajfa-11161	24	55	,	,	PUNCT
ajfa-11161	24	56	2008	2008	NUM
ajfa-11161	24	57	)	)	PUNCT
ajfa-11161	24	58	,	,	PUNCT
ajfa-11161	24	59	china	china	PROPN
ajfa-11161	24	60	(	(	PUNCT
ajfa-11161	24	61	e.g.	e.g.	ADV
ajfa-11161	24	62	,	,	PUNCT
ajfa-11161	24	63	chen	chen	PROPN
ajfa-11161	24	64	,	,	PUNCT
ajfa-11161	24	65	2008	2008	NUM
ajfa-11161	24	66	)	)	PUNCT
ajfa-11161	24	67	,	,	PUNCT
ajfa-11161	24	68	canada	canada	PROPN
ajfa-11161	24	69	(	(	PUNCT
ajfa-11161	24	70	e.g.	e.g.	ADV
ajfa-11161	24	71	,	,	PUNCT
ajfa-11161	24	72	bennouna	bennouna	NOUN
ajfa-11161	24	73	,	,	PUNCT
ajfa-11161	24	74	meredith	meredith	PROPN
ajfa-11161	24	75	&	&	CCONJ
ajfa-11161	24	76	marchant	marchant	PROPN
ajfa-11161	24	77	,	,	PUNCT
ajfa-11161	24	78	2010	2010	NUM
ajfa-11161	24	79	)	)	PUNCT
ajfa-11161	24	80	,	,	PUNCT
ajfa-11161	24	81	japan	japan	PROPN
ajfa-11161	24	82	(	(	PUNCT
ajfa-11161	24	83	e.g.	e.g.	ADV
ajfa-11161	24	84	,	,	PUNCT
ajfa-11161	24	85	shinoda	shinoda	PROPN
ajfa-11161	24	86	,	,	PUNCT
ajfa-11161	24	87	2010	2010	NUM
ajfa-11161	24	88	)	)	PUNCT
ajfa-11161	24	89	,	,	PUNCT
ajfa-11161	24	90	sweden	sweden	PROPN
ajfa-11161	24	91	(	(	PUNCT
ajfa-11161	24	92	e.g.	e.g.	ADV
ajfa-11161	24	93	,	,	PUNCT
ajfa-11161	24	94	sandahl	sandahl	PROPN
ajfa-11161	24	95	&	&	CCONJ
ajfa-11161	24	96	sjogren	sjogren	PROPN
ajfa-11161	24	97	,	,	PUNCT
ajfa-11161	24	98	2003	2003	NUM
ajfa-11161	24	99	)	)	PUNCT
ajfa-11161	24	100	,	,	PUNCT
ajfa-11161	24	101	indonesia	indonesia	PROPN
ajfa-11161	24	102	(	(	PUNCT
ajfa-11161	24	103	e.g.	e.g.	ADV
ajfa-11161	24	104	,	,	PUNCT
ajfa-11161	24	105	leon	leon	PROPN
ajfa-11161	24	106	,	,	PUNCT
ajfa-11161	24	107	isa	isa	PROPN
ajfa-11161	24	108	&	&	CCONJ
ajfa-11161	24	109	kester	kester	PROPN
ajfa-11161	24	110	,	,	PUNCT
ajfa-11161	24	111	2008	2008	NUM
ajfa-11161	24	112	)	)	PUNCT
ajfa-11161	24	113	,	,	PUNCT
ajfa-11161	24	114	ireland	ireland	PROPN
ajfa-11161	24	115	(	(	PUNCT
ajfa-11161	24	116	e.g.	e.g.	ADV
ajfa-11161	24	117	,	,	PUNCT
ajfa-11161	24	118	kester	kester	PROPN
ajfa-11161	24	119	&	&	CCONJ
ajfa-11161	24	120	robbins	robbins	PROPN
ajfa-11161	24	121	,	,	PUNCT
ajfa-11161	24	122	2011	2011	NUM
ajfa-11161	24	123	)	)	PUNCT
ajfa-11161	24	124	,	,	PUNCT
ajfa-11161	24	125	south	south	PROPN
ajfa-11161	24	126	africa	africa	PROPN
ajfa-11161	24	127	(	(	PUNCT
ajfa-11161	24	128	e.g.	e.g.	ADV
ajfa-11161	24	129	,	,	PUNCT
ajfa-11161	24	130	maroyi	maroyi	PROPN
ajfa-11161	24	131	&	&	CCONJ
ajfa-11161	24	132	poll	poll	PROPN
ajfa-11161	24	133	,	,	PUNCT
ajfa-11161	24	134	2012	2012	NUM
ajfa-11161	24	135	)	)	PUNCT
ajfa-11161	24	136	,	,	PUNCT
ajfa-11161	24	137	new	new	PROPN
ajfa-11161	24	138	zealand	zealand	PROPN
ajfa-11161	24	139	(	(	PUNCT
ajfa-11161	24	140	e.g.	e.g.	ADV
ajfa-11161	24	141	,	,	PUNCT
ajfa-11161	24	142	lord	lord	PROPN
ajfa-11161	24	143	,	,	PUNCT
ajfa-11161	24	144	shanahan	shanahan	PROPN
ajfa-11161	24	145	&	&	CCONJ
ajfa-11161	24	146	bogd	bogd	NOUN
ajfa-11161	24	147	,	,	PUNCT
ajfa-11161	24	148	2004	2004	NUM
ajfa-11161	24	149	)	)	PUNCT
ajfa-11161	24	150	,	,	PUNCT
ajfa-11161	24	151	tennessee	tennessee	PROPN
ajfa-11161	24	152	(	(	PUNCT
ajfa-11161	24	153	e.g.	e.g.	ADV
ajfa-11161	24	154	,	,	PUNCT
ajfa-11161	24	155	sekwat	sekwat	PROPN
ajfa-11161	24	156	,	,	PUNCT
ajfa-11161	24	157	1999	1999	NUM
ajfa-11161	24	158	)	)	PUNCT
ajfa-11161	24	159	,	,	PUNCT
ajfa-11161	24	160	belgium	belgium	NOUN
ajfa-11161	24	161	(	(	PUNCT
ajfa-11161	24	162	e.g.	e.g.	ADV
ajfa-11161	24	163	,	,	PUNCT
ajfa-11161	24	164	dardenne	dardenne	NOUN
ajfa-11161	24	165	,	,	PUNCT
ajfa-11161	24	166	1998	1998	NUM
ajfa-11161	24	167	)	)	PUNCT
ajfa-11161	24	168	,	,	PUNCT
ajfa-11161	24	169	romania	romania	PROPN
ajfa-11161	24	170	(	(	PUNCT
ajfa-11161	24	171	e.g.	e.g.	ADV
ajfa-11161	24	172	,	,	PUNCT
ajfa-11161	24	173	dragota	dragota	NOUN
ajfa-11161	24	174	et	et	PROPN
ajfa-11161	24	175	al	al	PROPN
ajfa-11161	24	176	.	.	PROPN
ajfa-11161	24	177	,	,	PUNCT
ajfa-11161	24	178	2010	2010	NUM
ajfa-11161	24	179	)	)	PUNCT
ajfa-11161	24	180	,	,	PUNCT
ajfa-11161	24	181	nigeria	nigeria	PROPN
ajfa-11161	24	182	(	(	PUNCT
ajfa-11161	24	183	e.g.	e.g.	ADV
ajfa-11161	24	184	,	,	PUNCT
ajfa-11161	24	185	elumilade	elumilade	ADJ
ajfa-11161	24	186	,	,	PUNCT
ajfa-11161	24	187	asaolu	asaolu	PROPN
ajfa-11161	24	188	&	&	CCONJ
ajfa-11161	24	189	ologunde	ologunde	PROPN
ajfa-11161	24	190	,	,	PUNCT
ajfa-11161	24	191	2006	2006	NUM
ajfa-11161	24	192	)	)	PUNCT
ajfa-11161	24	193	,	,	PUNCT
ajfa-11161	24	194	pakistan	pakistan	PROPN
ajfa-11161	24	195	(	(	PUNCT
ajfa-11161	24	196	e.g.	e.g.	ADV
ajfa-11161	24	197	,	,	PUNCT
ajfa-11161	24	198	zubairi	zubairi	NOUN
ajfa-11161	24	199	,	,	PUNCT
ajfa-11161	24	200	2008	2008	NUM
ajfa-11161	24	201	)	)	PUNCT
ajfa-11161	24	202	,	,	PUNCT
ajfa-11161	24	203	argentina	argentina	PROPN
ajfa-11161	24	204	(	(	PUNCT
ajfa-11161	24	205	pereiro	pereiro	PROPN
ajfa-11161	24	206	,	,	PUNCT
ajfa-11161	24	207	2006	2006	NUM
ajfa-11161	24	208	)	)	PUNCT
ajfa-11161	24	209	,	,	PUNCT
ajfa-11161	24	210	italy	italy	PROPN
ajfa-11161	24	211	(	(	PUNCT
ajfa-11161	24	212	e.g.	e.g.	ADV
ajfa-11161	24	213	,	,	PUNCT
ajfa-11161	24	214	cescon	cescon	NOUN
ajfa-11161	24	215	,	,	PUNCT
ajfa-11161	24	216	1998	1998	NUM
ajfa-11161	24	217	)	)	PUNCT
ajfa-11161	24	218	,	,	PUNCT
ajfa-11161	24	219	singapore	singapore	PROPN
ajfa-11161	24	220	(	(	PUNCT
ajfa-11161	24	221	e.g.	e.g.	ADV
ajfa-11161	24	222	,	,	PUNCT
ajfa-11161	24	223	kester	kester	PROPN
ajfa-11161	24	224	&	&	CCONJ
ajfa-11161	24	225	chong,1998	chong,1998	PROPN
ajfa-11161	24	226	)	)	PUNCT
ajfa-11161	24	227	,	,	PUNCT
ajfa-11161	24	228	bahrain	bahrain	NOUN
ajfa-11161	24	229	(	(	PUNCT
ajfa-11161	24	230	e.g.	e.g.	ADV
ajfa-11161	24	231	,	,	PUNCT
ajfa-11161	24	232	al	al	PROPN
ajfa-11161	24	233	-	-	PUNCT
ajfa-11161	24	234	ajmi	ajmi	PROPN
ajfa-11161	24	235	,	,	PUNCT
ajfa-11161	24	236	al	al	PROPN
ajfa-11161	24	237	-	-	PUNCT
ajfa-11161	24	238	saleh	saleh	PROPN
ajfa-11161	24	239	&	&	CCONJ
ajfa-11161	24	240	hussain	hussain	PROPN
ajfa-11161	24	241	,	,	PUNCT
ajfa-11161	24	242	2011	2011	NUM
ajfa-11161	24	243	)	)	PUNCT
ajfa-11161	24	244	,	,	PUNCT
ajfa-11161	24	245	cyprus	cyprus	PROPN
ajfa-11161	24	246	(	(	PUNCT
ajfa-11161	24	247	e.g.	e.g.	ADV
ajfa-11161	24	248	,	,	PUNCT
ajfa-11161	24	249	lazaridis	lazaridi	NOUN
ajfa-11161	24	250	,	,	PUNCT
ajfa-11161	24	251	2004	2004	NUM
ajfa-11161	24	252	)	)	PUNCT
ajfa-11161	24	253	,	,	PUNCT
ajfa-11161	24	254	croatia	croatia	PROPN
ajfa-11161	24	255	(	(	PUNCT
ajfa-11161	24	256	e.g.	e.g.	ADV
ajfa-11161	24	257	,	,	PUNCT
ajfa-11161	24	258	dedi	dedi	PROPN
ajfa-11161	24	259	&	&	CCONJ
ajfa-11161	24	260	orsag	orsag	NUM
ajfa-11161	24	261	,	,	PUNCT
ajfa-11161	24	262	2007	2007	NUM
ajfa-11161	24	263	)	)	PUNCT
ajfa-11161	24	264	,	,	PUNCT
ajfa-11161	24	265	jordan	jordan	PROPN
ajfa-11161	24	266	(	(	PUNCT
ajfa-11161	24	267	e.g.	e.g.	ADV
ajfa-11161	24	268	,	,	PUNCT
ajfa-11161	24	269	khamees	khamees	PROPN
ajfa-11161	24	270	,	,	PUNCT
ajfa-11161	24	271	al	al	PROPN
ajfa-11161	24	272	-	-	PUNCT
ajfa-11161	24	273	fayoumi	fayoumi	PROPN
ajfa-11161	24	274	&	&	CCONJ
ajfa-11161	24	275	al	al	PROPN
ajfa-11161	24	276	-	-	PUNCT
ajfa-11161	24	277	thuneibat	thuneibat	NOUN
ajfa-11161	24	278	,	,	PUNCT
ajfa-11161	24	279	2010),taiwan	2010),taiwan	NUM
ajfa-11161	24	280	(	(	PUNCT
ajfa-11161	24	281	e.g.	e.g.	ADV
ajfa-11161	24	282	,	,	PUNCT
ajfa-11161	24	283	haddad	haddad	PROPN
ajfa-11161	24	284	,	,	PUNCT
ajfa-11161	24	285	sterk	sterk	PROPN
ajfa-11161	24	286	&	&	CCONJ
ajfa-11161	24	287	wu,2010	wu,2010	PROPN
ajfa-11161	24	288	)	)	PUNCT
ajfa-11161	24	289	,	,	PUNCT
ajfa-11161	24	290	nepal	nepal	NOUN
ajfa-11161	24	291	(	(	PUNCT
ajfa-11161	24	292	e.g.	e.g.	ADV
ajfa-11161	24	293	,	,	PUNCT
ajfa-11161	24	294	poudel	poudel	NOUN
ajfa-11161	24	295	et	et	PROPN
ajfa-11161	24	296	al	al	PROPN
ajfa-11161	24	297	.	.	PROPN
ajfa-11161	24	298	,	,	PUNCT
ajfa-11161	24	299	2009	2009	NUM
ajfa-11161	24	300	)	)	PUNCT
ajfa-11161	24	301	,	,	PUNCT
ajfa-11161	24	302	india	india	PROPN
ajfa-11161	24	303	(	(	PUNCT
ajfa-11161	24	304	e.g.	e.g.	ADV
ajfa-11161	24	305	,	,	PUNCT
ajfa-11161	24	306	singh	singh	PROPN
ajfa-11161	24	307	,	,	PUNCT
ajfa-11161	24	308	jain	jain	PROPN
ajfa-11161	24	309	&	&	CCONJ
ajfa-11161	24	310	yadav	yadav	PROPN
ajfa-11161	24	311	,	,	PUNCT
ajfa-11161	24	312	2012	2012	NUM
ajfa-11161	24	313	)	)	PUNCT
ajfa-11161	24	314	,	,	PUNCT
ajfa-11161	24	315	hong	hong	PROPN
ajfa-11161	24	316	kong	kong	PROPN
ajfa-11161	24	317	(	(	PUNCT
ajfa-11161	24	318	e.g.	e.g.	ADV
ajfa-11161	24	319	,	,	PUNCT
ajfa-11161	24	320	lam	lam	PROPN
ajfa-11161	24	321	,	,	PUNCT
ajfa-11161	24	322	wang	wang	PROPN
ajfa-11161	24	323	&	&	CCONJ
ajfa-11161	24	324	lam	lam	PROPN
ajfa-11161	24	325	,	,	PUNCT
ajfa-11161	24	326	2007	2007	NUM
ajfa-11161	24	327	)	)	PUNCT
ajfa-11161	24	328	,	,	PUNCT
ajfa-11161	24	329	kuwait	kuwait	PROPN
ajfa-11161	24	330	(	(	PUNCT
ajfa-11161	24	331	e.g.	e.g.	ADV
ajfa-11161	24	332	,	,	PUNCT
ajfa-11161	24	333	mutairi	mutairi	NOUN
ajfa-11161	24	334	,	,	PUNCT
ajfa-11161	24	335	tain	tain	PROPN
ajfa-11161	24	336	&	&	CCONJ
ajfa-11161	24	337	tan	tan	PROPN
ajfa-11161	24	338	,	,	PUNCT
ajfa-11161	24	339	2012	2012	NUM
ajfa-11161	24	340	)	)	PUNCT
ajfa-11161	24	341	,	,	PUNCT
ajfa-11161	24	342	libya	libya	PROPN
ajfa-11161	24	343	(	(	PUNCT
ajfa-11161	24	344	e.g.	e.g.	ADV
ajfa-11161	24	345	,	,	PUNCT
ajfa-11161	24	346	mohammed	mohammed	PROPN
ajfa-11161	24	347	,	,	PUNCT
ajfa-11161	24	348	2013	2013	NUM
ajfa-11161	24	349	)	)	PUNCT
ajfa-11161	24	350	,	,	PUNCT
ajfa-11161	24	351	ghana	ghana	PROPN
ajfa-11161	24	352	(	(	PUNCT
ajfa-11161	24	353	e.g.	e.g.	ADV
ajfa-11161	24	354	,	,	PUNCT
ajfa-11161	24	355	tufuor	tufuor	NOUN
ajfa-11161	24	356	&	&	CCONJ
ajfa-11161	24	357	doku	doku	PROPN
ajfa-11161	24	358	,	,	PUNCT
ajfa-11161	24	359	2013	2013	NUM
ajfa-11161	24	360	)	)	PUNCT
ajfa-11161	24	361	,	,	PUNCT
ajfa-11161	24	362	poland	poland	PROPN
ajfa-11161	24	363	(	(	PUNCT
ajfa-11161	24	364	e.g.	e.g.	ADV
ajfa-11161	24	365	,	,	PUNCT
ajfa-11161	24	366	wnuk	wnuk	NOUN
ajfa-11161	24	367	-	-	PUNCT
ajfa-11161	24	368	pel	pel	NOUN
ajfa-11161	24	369	,	,	PUNCT
ajfa-11161	24	370	2013	2013	NUM
ajfa-11161	24	371	)	)	PUNCT
ajfa-11161	24	372	,	,	PUNCT
ajfa-11161	24	373	kenya	kenya	PROPN
ajfa-11161	24	374	(	(	PUNCT
ajfa-11161	24	375	e.g.	e.g.	ADV
ajfa-11161	24	376	,	,	PUNCT
ajfa-11161	24	377	kitili	kitili	NOUN
ajfa-11161	24	378	&	&	CCONJ
ajfa-11161	24	379	nganda	nganda	PROPN
ajfa-11161	24	380	,	,	PUNCT
ajfa-11161	24	381	2014	2014	NUM
ajfa-11161	24	382	)	)	PUNCT
ajfa-11161	24	383	,	,	PUNCT
ajfa-11161	24	384	spain	spain	PROPN
ajfa-11161	24	385	(	(	PUNCT
ajfa-11161	24	386	e.g.	e.g.	ADV
ajfa-11161	24	387	,	,	PUNCT
ajfa-11161	24	388	andres	andre	NOUN
ajfa-11161	24	389	,	,	PUNCT
ajfa-11161	24	390	fuente	fuente	NOUN
ajfa-11161	24	391	&	&	CCONJ
ajfa-11161	24	392	martin	martin	PROPN
ajfa-11161	24	393	,	,	PUNCT
ajfa-11161	24	394	2015	2015	NUM
ajfa-11161	24	395	)	)	PUNCT
ajfa-11161	24	396	.	.	PUNCT
ajfa-11161	25	1	comparative	comparative	ADJ
ajfa-11161	25	2	studies	study	NOUN
ajfa-11161	25	3	have	have	AUX
ajfa-11161	25	4	been	be	AUX
ajfa-11161	25	5	conducted	conduct	VERB
ajfa-11161	25	6	in	in	ADP
ajfa-11161	25	7	europe	europe	PROPN
ajfa-11161	25	8	:	:	PUNCT
ajfa-11161	25	9	the	the	DET
ajfa-11161	25	10	uk	uk	PROPN
ajfa-11161	25	11	,	,	PUNCT
ajfa-11161	25	12	france	france	PROPN
ajfa-11161	25	13	,	,	PUNCT
ajfa-11161	25	14	germany	germany	PROPN
ajfa-11161	25	15	and	and	CCONJ
ajfa-11161	25	16	the	the	DET
ajfa-11161	25	17	netherlands	netherlands	PROPN
ajfa-11161	25	18	(	(	PUNCT
ajfa-11161	25	19	e.g.	e.g.	ADV
ajfa-11161	25	20	,	,	PUNCT
ajfa-11161	25	21	brounen	brounen	PROPN
ajfa-11161	25	22	,	,	PUNCT
ajfa-11161	25	23	de	de	PROPN
ajfa-11161	25	24	jong	jong	PROPN
ajfa-11161	25	25	&	&	CCONJ
ajfa-11161	25	26	koedijk	koedijk	PROPN
ajfa-11161	25	27	,	,	PUNCT
ajfa-11161	25	28	2004	2004	NUM
ajfa-11161	25	29	)	)	PUNCT
ajfa-11161	25	30	;	;	PUNCT
ajfa-11161	25	31	in	in	ADP
ajfa-11161	25	32	the	the	DET
ajfa-11161	25	33	asia	asia	PROPN
ajfa-11161	25	34	-	-	PUNCT
ajfa-11161	25	35	pacific	pacific	PROPN
ajfa-11161	25	36	region	region	NOUN
ajfa-11161	25	37	:	:	PUNCT
ajfa-11161	25	38	malaysia	malaysia	PROPN
ajfa-11161	25	39	,	,	PUNCT
ajfa-11161	25	40	singapore	singapore	PROPN
ajfa-11161	25	41	and	and	CCONJ
ajfa-11161	25	42	hong	hong	PROPN
ajfa-11161	25	43	kong	kong	PROPN
ajfa-11161	25	44	(	(	PUNCT
ajfa-11161	25	45	e.g.	e.g.	ADV
ajfa-11161	25	46	,	,	PUNCT
ajfa-11161	25	47	wong	wong	PROPN
ajfa-11161	25	48	,	,	PUNCT
ajfa-11161	25	49	farragher	farragher	PROPN
ajfa-11161	25	50	&	&	CCONJ
ajfa-11161	25	51	leung	leung	PROPN
ajfa-11161	25	52	,	,	PUNCT
ajfa-11161	25	53	1987	1987	NUM
ajfa-11161	25	54	)	)	PUNCT
ajfa-11161	25	55	,	,	PUNCT
ajfa-11161	25	56	australia	australia	PROPN
ajfa-11161	25	57	,	,	PUNCT
ajfa-11161	25	58	hong	hong	PROPN
ajfa-11161	25	59	kong	kong	PROPN
ajfa-11161	25	60	,	,	PUNCT
ajfa-11161	25	61	indonesia	indonesia	PROPN
ajfa-11161	25	62	,	,	PUNCT
ajfa-11161	25	63	malaysia	malaysia	PROPN
ajfa-11161	25	64	,	,	PUNCT
ajfa-11161	25	65	the	the	DET
ajfa-11161	25	66	philippines	philippine	NOUN
ajfa-11161	25	67	and	and	CCONJ
ajfa-11161	25	68	singapore	singapore	PROPN
ajfa-11161	25	69	(	(	PUNCT
ajfa-11161	25	70	kester	kester	PROPN
ajfa-11161	25	71	et	et	PROPN
ajfa-11161	25	72	al	al	PROPN
ajfa-11161	25	73	.	.	PROPN
ajfa-11161	25	74	,	,	PUNCT
ajfa-11161	25	75	1999	1999	NUM
ajfa-11161	25	76	)	)	PUNCT
ajfa-11161	25	77	;	;	PUNCT
ajfa-11161	25	78	between	between	ADP
ajfa-11161	25	79	british	british	ADJ
ajfa-11161	25	80	and	and	CCONJ
ajfa-11161	25	81	dutch	dutch	ADJ
ajfa-11161	25	82	companies	company	NOUN
ajfa-11161	25	83	(	(	PUNCT
ajfa-11161	25	84	akalu	akalu	NOUN
ajfa-11161	25	85	,	,	PUNCT
ajfa-11161	25	86	2003	2003	NUM
ajfa-11161	25	87	)	)	PUNCT
ajfa-11161	25	88	,	,	PUNCT
ajfa-11161	25	89	the	the	DET
ajfa-11161	25	90	netherlands	netherlands	PROPN
ajfa-11161	25	91	and	and	CCONJ
ajfa-11161	25	92	china	china	PROPN
ajfa-11161	25	93	(	(	PUNCT
ajfa-11161	25	94	hermes	herme	NOUN
ajfa-11161	25	95	et	et	PROPN
ajfa-11161	25	96	al	al	PROPN
ajfa-11161	25	97	.	.	PROPN
ajfa-11161	25	98	,	,	PUNCT
ajfa-11161	25	99	2007	2007	NUM
ajfa-11161	25	100	)	)	PUNCT
ajfa-11161	25	101	;	;	PUNCT
ajfa-11161	25	102	and	and	CCONJ
ajfa-11161	25	103	in	in	ADP
ajfa-11161	25	104	central	central	ADJ
ajfa-11161	25	105	and	and	CCONJ
ajfa-11161	25	106	eastern	eastern	ADJ
ajfa-11161	25	107	europe	europe	PROPN
ajfa-11161	25	108	(	(	PUNCT
ajfa-11161	25	109	cee	cee	PROPN
ajfa-11161	25	110	)	)	PUNCT
ajfa-11161	25	111	including	include	VERB
ajfa-11161	25	112	bulgaria	bulgaria	PROPN
ajfa-11161	25	113	,	,	PUNCT
ajfa-11161	25	114	croatia	croatia	PROPN
ajfa-11161	25	115	,	,	PUNCT
ajfa-11161	25	116	the	the	DET
ajfa-11161	25	117	czech	czech	PROPN
ajfa-11161	25	118	republic	republic	NOUN
ajfa-11161	25	119	,	,	PUNCT
ajfa-11161	25	120	hungary	hungary	PROPN
ajfa-11161	25	121	,	,	PUNCT
ajfa-11161	25	122	latvia	latvia	PROPN
ajfa-11161	25	123	,	,	PUNCT
ajfa-11161	25	124	lithuania	lithuania	PROPN
ajfa-11161	25	125	,	,	PUNCT
ajfa-11161	25	126	poland	poland	PROPN
ajfa-11161	25	127	,	,	PUNCT
ajfa-11161	25	128	romania	romania	PROPN
ajfa-11161	25	129	,	,	PUNCT
ajfa-11161	25	130	the	the	DET
ajfa-11161	25	131	slovak	slovak	ADJ
ajfa-11161	25	132	republic	republic	NOUN
ajfa-11161	25	133	,	,	PUNCT
ajfa-11161	25	134	and	and	CCONJ
ajfa-11161	25	135	slovenia	slovenia	PROPN
ajfa-11161	25	136	(	(	PUNCT
ajfa-11161	25	137	ander	ander	PROPN
ajfa-11161	25	138	,	,	PUNCT
ajfa-11161	25	139	mohanty	mohanty	PROPN
ajfa-11161	25	140	&	&	CCONJ
ajfa-11161	25	141	toth	toth	PROPN
ajfa-11161	25	142	,	,	PUNCT
ajfa-11161	25	143	2010	2010	NUM
ajfa-11161	25	144	)	)	PUNCT
ajfa-11161	25	145	.	.	PUNCT
ajfa-11161	26	1	all	all	PRON
ajfa-11161	26	2	of	of	ADP
ajfa-11161	26	3	these	these	DET
ajfa-11161	26	4	studies	study	NOUN
ajfa-11161	26	5	have	have	AUX
ajfa-11161	26	6	made	make	VERB
ajfa-11161	26	7	contributions	contribution	NOUN
ajfa-11161	26	8	to	to	ADP
ajfa-11161	26	9	asian	asian	ADJ
ajfa-11161	26	10	journal	journal	NOUN
ajfa-11161	26	11	of	of	ADP
ajfa-11161	26	12	finance	finance	PROPN
ajfa-11161	26	13	&	&	CCONJ
ajfa-11161	26	14	accounting	accounting	PROPN
ajfa-11161	26	15	issn	issn	PROPN
ajfa-11161	26	16	1946	1946	NUM
ajfa-11161	26	17	-	-	PUNCT
ajfa-11161	26	18	052x	052x	PROPN
ajfa-11161	26	19	2017	2017	NUM
ajfa-11161	26	20	,	,	PUNCT
ajfa-11161	26	21	vol	vol	NOUN
ajfa-11161	26	22	.	.	NOUN
ajfa-11161	26	23	9	9	NUM
ajfa-11161	26	24	,	,	PUNCT
ajfa-11161	26	25	no	no	NOUN
ajfa-11161	26	26	.	.	NOUN
ajfa-11161	26	27	2	2	NUM
ajfa-11161	26	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	26	29	332	332	NUM
ajfa-11161	26	30	extant	extant	ADJ
ajfa-11161	26	31	literature	literature	NOUN
ajfa-11161	26	32	by	by	ADP
ajfa-11161	26	33	illuminating	illuminate	VERB
ajfa-11161	26	34	the	the	DET
ajfa-11161	26	35	prevailing	prevail	VERB
ajfa-11161	26	36	capital	capital	NOUN
ajfa-11161	26	37	budgeting	budgeting	NOUN
ajfa-11161	26	38	practices	practice	NOUN
ajfa-11161	26	39	across	across	ADP
ajfa-11161	26	40	many	many	ADJ
ajfa-11161	26	41	countries	country	NOUN
ajfa-11161	26	42	.	.	PUNCT
ajfa-11161	27	1	but	but	CCONJ
ajfa-11161	27	2	studies	study	NOUN
ajfa-11161	27	3	focusing	focus	VERB
ajfa-11161	27	4	to	to	PART
ajfa-11161	27	5	examine	examine	VERB
ajfa-11161	27	6	the	the	DET
ajfa-11161	27	7	differences	difference	NOUN
ajfa-11161	27	8	of	of	ADP
ajfa-11161	27	9	the	the	DET
ajfa-11161	27	10	choice	choice	NOUN
ajfa-11161	27	11	of	of	ADP
ajfa-11161	27	12	capital	capital	NOUN
ajfa-11161	27	13	budgeting	budgeting	NOUN
ajfa-11161	27	14	practices	practice	NOUN
ajfa-11161	27	15	in	in	ADP
ajfa-11161	27	16	terms	term	NOUN
ajfa-11161	27	17	of	of	ADP
ajfa-11161	27	18	firms	firm	NOUN
ajfa-11161	27	19	’	'	PUNCT
ajfa-11161	27	20	characteristics	characteristic	NOUN
ajfa-11161	27	21	are	be	AUX
ajfa-11161	27	22	very	very	ADV
ajfa-11161	27	23	rare	rare	ADJ
ajfa-11161	27	24	.	.	PUNCT
ajfa-11161	28	1	therefore	therefore	ADV
ajfa-11161	28	2	this	this	DET
ajfa-11161	28	3	study	study	NOUN
ajfa-11161	28	4	identified	identify	VERB
ajfa-11161	28	5	the	the	DET
ajfa-11161	28	6	differences	difference	NOUN
ajfa-11161	28	7	of	of	ADP
ajfa-11161	28	8	the	the	DET
ajfa-11161	28	9	use	use	NOUN
ajfa-11161	28	10	of	of	ADP
ajfa-11161	28	11	capital	capital	NOUN
ajfa-11161	28	12	budgeting	budgeting	NOUN
ajfa-11161	28	13	practices	practice	NOUN
ajfa-11161	28	14	in	in	ADP
ajfa-11161	28	15	terms	term	NOUN
ajfa-11161	28	16	of	of	ADP
ajfa-11161	28	17	firms	firm	NOUN
ajfa-11161	28	18	'	'	PART
ajfa-11161	28	19	characteristics	characteristic	NOUN
ajfa-11161	28	20	.	.	PUNCT
ajfa-11161	29	1	statement	statement	NOUN
ajfa-11161	29	2	of	of	ADP
ajfa-11161	29	3	the	the	DET
ajfa-11161	29	4	research	research	NOUN
ajfa-11161	29	5	problem	problem	NOUN
ajfa-11161	29	6	can	can	AUX
ajfa-11161	29	7	be	be	AUX
ajfa-11161	29	8	posted	post	VERB
ajfa-11161	29	9	as	as	SCONJ
ajfa-11161	29	10	do	do	VERB
ajfa-11161	29	11	firms	firm	NOUN
ajfa-11161	29	12	'	'	PART
ajfa-11161	29	13	characteristics	characteristic	NOUN
ajfa-11161	29	14	make	make	VERB
ajfa-11161	29	15	a	a	DET
ajfa-11161	29	16	difference	difference	NOUN
ajfa-11161	29	17	of	of	ADP
ajfa-11161	29	18	the	the	DET
ajfa-11161	29	19	choice	choice	NOUN
ajfa-11161	29	20	of	of	ADP
ajfa-11161	29	21	capital	capital	NOUN
ajfa-11161	29	22	budgeting	budgeting	NOUN
ajfa-11161	29	23	practices	practice	NOUN
ajfa-11161	29	24	?	?	PUNCT
ajfa-11161	30	1	2	2	X
ajfa-11161	30	2	.	.	X
ajfa-11161	30	3	capital	capital	NOUN
ajfa-11161	30	4	budgeting	budgeting	NOUN
ajfa-11161	30	5	practices	practice	NOUN
ajfa-11161	30	6	capital	capital	NOUN
ajfa-11161	30	7	budgeting	budgeting	NOUN
ajfa-11161	30	8	practices	practice	NOUN
ajfa-11161	30	9	help	help	VERB
ajfa-11161	30	10	managers	manager	NOUN
ajfa-11161	30	11	to	to	PART
ajfa-11161	30	12	select	select	VERB
ajfa-11161	30	13	n	n	PRON
ajfa-11161	30	14	out	out	ADP
ajfa-11161	30	15	of	of	ADP
ajfa-11161	30	16	n	n	PRON
ajfa-11161	30	17	investment	investment	NOUN
ajfa-11161	30	18	projects	project	NOUN
ajfa-11161	30	19	with	with	ADP
ajfa-11161	30	20	the	the	DET
ajfa-11161	30	21	highest	high	ADJ
ajfa-11161	30	22	profits	profit	NOUN
ajfa-11161	30	23	and	and	CCONJ
ajfa-11161	30	24	an	an	DET
ajfa-11161	30	25	acceptable	acceptable	ADJ
ajfa-11161	30	26	‘	'	PUNCT
ajfa-11161	30	27	risk	risk	NOUN
ajfa-11161	30	28	of	of	ADP
ajfa-11161	30	29	ruin	ruin	NOUN
ajfa-11161	30	30	’	'	PUNCT
ajfa-11161	30	31	(	(	PUNCT
ajfa-11161	30	32	verbeeten	verbeeten	NOUN
ajfa-11161	30	33	,	,	PUNCT
ajfa-11161	30	34	2006	2006	NUM
ajfa-11161	30	35	,	,	PUNCT
ajfa-11161	30	36	p.108	p.108	NOUN
ajfa-11161	30	37	)	)	PUNCT
ajfa-11161	30	38	.	.	PUNCT
ajfa-11161	31	1	all	all	DET
ajfa-11161	31	2	capital	capital	NOUN
ajfa-11161	31	3	budgeting	budgeting	NOUN
ajfa-11161	31	4	practices	practice	NOUN
ajfa-11161	31	5	can	can	AUX
ajfa-11161	31	6	be	be	AUX
ajfa-11161	31	7	considered	consider	VERB
ajfa-11161	31	8	into	into	ADP
ajfa-11161	31	9	the	the	DET
ajfa-11161	31	10	categories	category	NOUN
ajfa-11161	31	11	of	of	ADP
ajfa-11161	31	12	sophisticated	sophisticated	ADJ
ajfa-11161	31	13	,	,	PUNCT
ajfa-11161	31	14	advanced	advanced	ADJ
ajfa-11161	31	15	and	and	CCONJ
ajfa-11161	31	16	naive	naive	ADJ
ajfa-11161	31	17	/	/	SYM
ajfa-11161	31	18	simple	simple	ADJ
ajfa-11161	31	19	based	base	VERB
ajfa-11161	31	20	on	on	ADP
ajfa-11161	31	21	empirical	empirical	ADJ
ajfa-11161	31	22	studies	study	NOUN
ajfa-11161	31	23	(	(	PUNCT
ajfa-11161	31	24	e.g.	e.g.	ADV
ajfa-11161	31	25	,	,	PUNCT
ajfa-11161	31	26	haka	haka	PROPN
ajfa-11161	31	27	,	,	PUNCT
ajfa-11161	31	28	1987	1987	NUM
ajfa-11161	31	29	;	;	PUNCT
ajfa-11161	31	30	haka	haka	PROPN
ajfa-11161	31	31	,	,	PUNCT
ajfa-11161	31	32	gordon	gordon	PROPN
ajfa-11161	31	33	&	&	CCONJ
ajfa-11161	31	34	pinches	pinches	PROPN
ajfa-11161	31	35	,	,	PUNCT
ajfa-11161	31	36	1985	1985	NUM
ajfa-11161	31	37	;	;	PUNCT
ajfa-11161	31	38	verbeeten	verbeeten	NOUN
ajfa-11161	31	39	,	,	PUNCT
ajfa-11161	31	40	2006	2006	NUM
ajfa-11161	31	41	;	;	PUNCT
ajfa-11161	31	42	wolffsen	wolffsen	NOUN
ajfa-11161	31	43	,	,	PUNCT
ajfa-11161	31	44	2012	2012	NUM
ajfa-11161	31	45	)	)	PUNCT
ajfa-11161	31	46	.	.	PUNCT
ajfa-11161	32	1	naive	naive	ADJ
ajfa-11161	32	2	practices	practice	NOUN
ajfa-11161	32	3	includes	include	VERB
ajfa-11161	32	4	payback	payback	NOUN
ajfa-11161	32	5	,	,	PUNCT
ajfa-11161	32	6	the	the	DET
ajfa-11161	32	7	adaptation	adaptation	NOUN
ajfa-11161	32	8	of	of	ADP
ajfa-11161	32	9	required	require	VERB
ajfa-11161	32	10	payback	payback	NOUN
ajfa-11161	32	11	and	and	CCONJ
ajfa-11161	32	12	accounting	accounting	NOUN
ajfa-11161	32	13	rate	rate	NOUN
ajfa-11161	32	14	of	of	ADP
ajfa-11161	32	15	return	return	NOUN
ajfa-11161	32	16	,	,	PUNCT
ajfa-11161	32	17	and	and	CCONJ
ajfa-11161	32	18	the	the	DET
ajfa-11161	32	19	advanced	advanced	ADJ
ajfa-11161	32	20	/net	/net	SYM
ajfa-11161	32	21	present	present	ADJ
ajfa-11161	32	22	value	value	NOUN
ajfa-11161	32	23	based	base	VERB
ajfa-11161	32	24	,	,	PUNCT
ajfa-11161	32	25	including	include	VERB
ajfa-11161	32	26	sensitivity	sensitivity	NOUN
ajfa-11161	32	27	analysis	analysis	NOUN
ajfa-11161	32	28	/	/	SYM
ajfa-11161	32	29	break	break	NOUN
ajfa-11161	32	30	-	-	PUNCT
ajfa-11161	32	31	even	even	ADV
ajfa-11161	32	32	analysis	analysis	NOUN
ajfa-11161	32	33	,	,	PUNCT
ajfa-11161	32	34	scenario	scenario	NOUN
ajfa-11161	32	35	analysis	analysis	NOUN
ajfa-11161	32	36	,	,	PUNCT
ajfa-11161	32	37	the	the	DET
ajfa-11161	32	38	adaptation	adaptation	NOUN
ajfa-11161	32	39	of	of	ADP
ajfa-11161	32	40	required	require	VERB
ajfa-11161	32	41	return	return	NOUN
ajfa-11161	32	42	/	/	SYM
ajfa-11161	32	43	discount	discount	NOUN
ajfa-11161	32	44	rate	rate	NOUN
ajfa-11161	32	45	,	,	PUNCT
ajfa-11161	32	46	internal	internal	ADJ
ajfa-11161	32	47	rate	rate	NOUN
ajfa-11161	32	48	of	of	ADP
ajfa-11161	32	49	return	return	NOUN
ajfa-11161	32	50	,	,	PUNCT
ajfa-11161	32	51	net	net	ADJ
ajfa-11161	32	52	present	present	ADJ
ajfa-11161	32	53	value	value	NOUN
ajfa-11161	32	54	,	,	PUNCT
ajfa-11161	32	55	uncertainty	uncertainty	NOUN
ajfa-11161	32	56	absorption	absorption	NOUN
ajfa-11161	32	57	in	in	ADP
ajfa-11161	32	58	cash	cash	NOUN
ajfa-11161	32	59	flows	flow	NOUN
ajfa-11161	32	60	,	,	PUNCT
ajfa-11161	32	61	modified	modify	VERB
ajfa-11161	32	62	internal	internal	ADJ
ajfa-11161	32	63	rate	rate	NOUN
ajfa-11161	32	64	of	of	ADP
ajfa-11161	32	65	return	return	NOUN
ajfa-11161	32	66	and	and	CCONJ
ajfa-11161	32	67	profitability	profitability	NOUN
ajfa-11161	32	68	index	index	NOUN
ajfa-11161	32	69	.	.	PUNCT
ajfa-11161	33	1	farragher	farragher	PROPN
ajfa-11161	33	2	,	,	PUNCT
ajfa-11161	33	3	kleiman	kleiman	NOUN
ajfa-11161	33	4	and	and	CCONJ
ajfa-11161	33	5	sahu	sahu	PROPN
ajfa-11161	33	6	(	(	PUNCT
ajfa-11161	33	7	2001	2001	NUM
ajfa-11161	33	8	)	)	PUNCT
ajfa-11161	33	9	suggested	suggest	VERB
ajfa-11161	33	10	that	that	SCONJ
ajfa-11161	33	11	a	a	DET
ajfa-11161	33	12	degree	degree	NOUN
ajfa-11161	33	13	of	of	ADP
ajfa-11161	33	14	sophistication	sophistication	NOUN
ajfa-11161	33	15	is	be	AUX
ajfa-11161	33	16	represented	represent	VERB
ajfa-11161	33	17	by	by	ADP
ajfa-11161	33	18	the	the	DET
ajfa-11161	33	19	use	use	NOUN
ajfa-11161	33	20	of	of	ADP
ajfa-11161	33	21	discounted	discount	VERB
ajfa-11161	33	22	cash	cash	NOUN
ajfa-11161	33	23	flow	flow	NOUN
ajfa-11161	33	24	techniques	technique	NOUN
ajfa-11161	33	25	and	and	CCONJ
ajfa-11161	33	26	incorporating	incorporate	VERB
ajfa-11161	33	27	risk	risk	NOUN
ajfa-11161	33	28	into	into	ADP
ajfa-11161	33	29	the	the	DET
ajfa-11161	33	30	analysis	analysis	NOUN
ajfa-11161	33	31	.	.	PUNCT
ajfa-11161	34	1	sophisticated	sophisticated	ADJ
ajfa-11161	34	2	capital	capital	NOUN
ajfa-11161	34	3	budgeting	budget	VERB
ajfa-11161	34	4	methods	method	NOUN
ajfa-11161	34	5	generally	generally	ADV
ajfa-11161	34	6	include	include	VERB
ajfa-11161	34	7	monte	monte	PROPN
ajfa-11161	34	8	carlo	carlo	PROPN
ajfa-11161	34	9	simulations	simulation	NOUN
ajfa-11161	34	10	,	,	PUNCT
ajfa-11161	34	11	game	game	NOUN
ajfa-11161	34	12	theory	theory	NOUN
ajfa-11161	34	13	,	,	PUNCT
ajfa-11161	34	14	real	real	ADJ
ajfa-11161	34	15	option	option	NOUN
ajfa-11161	34	16	,	,	PUNCT
ajfa-11161	34	17	using	use	VERB
ajfa-11161	34	18	certainty	certainty	NOUN
ajfa-11161	34	19	equivalents	equivalent	NOUN
ajfa-11161	34	20	,	,	PUNCT
ajfa-11161	34	21	decision	decision	NOUN
ajfa-11161	34	22	trees	tree	NOUN
ajfa-11161	34	23	,	,	PUNCT
ajfa-11161	34	24	capm	capm	NOUN
ajfa-11161	34	25	analysis	analysis	NOUN
ajfa-11161	34	26	/	/	SYM
ajfa-11161	34	27	ß	ß	PRON
ajfa-11161	34	28	analysis	analysis	NOUN
ajfa-11161	34	29	,	,	PUNCT
ajfa-11161	34	30	and	and	CCONJ
ajfa-11161	34	31	adjusting	adjust	VERB
ajfa-11161	34	32	expected	expect	VERB
ajfa-11161	34	33	values	value	NOUN
ajfa-11161	34	34	(	(	PUNCT
ajfa-11161	34	35	verbeeten	verbeeten	NOUN
ajfa-11161	34	36	,	,	PUNCT
ajfa-11161	34	37	2006	2006	NUM
ajfa-11161	34	38	;	;	PUNCT
ajfa-11161	34	39	wolffsen	wolffsen	NOUN
ajfa-11161	34	40	,	,	PUNCT
ajfa-11161	34	41	2012	2012	NUM
ajfa-11161	34	42	)	)	PUNCT
ajfa-11161	34	43	.	.	PUNCT
ajfa-11161	35	1	2.1	2.1	NUM
ajfa-11161	35	2	firm	firm	ADJ
ajfa-11161	35	3	characteristics	characteristic	NOUN
ajfa-11161	35	4	and	and	CCONJ
ajfa-11161	35	5	capital	capital	NOUN
ajfa-11161	35	6	budgeting	budgeting	NOUN
ajfa-11161	35	7	practices	practice	NOUN
ajfa-11161	35	8	this	this	DET
ajfa-11161	35	9	study	study	NOUN
ajfa-11161	35	10	considers	consider	VERB
ajfa-11161	35	11	firms	firm	NOUN
ajfa-11161	35	12	’	'	PUNCT
ajfa-11161	35	13	demographic	demographic	ADJ
ajfa-11161	35	14	characteristics	characteristic	NOUN
ajfa-11161	35	15	that	that	PRON
ajfa-11161	35	16	are	be	AUX
ajfa-11161	35	17	expected	expect	VERB
ajfa-11161	35	18	to	to	PART
ajfa-11161	35	19	account	account	VERB
ajfa-11161	35	20	for	for	ADP
ajfa-11161	35	21	the	the	DET
ajfa-11161	35	22	differences	difference	NOUN
ajfa-11161	35	23	in	in	ADP
ajfa-11161	35	24	their	their	PRON
ajfa-11161	35	25	choice	choice	NOUN
ajfa-11161	35	26	of	of	ADP
ajfa-11161	35	27	capital	capital	NOUN
ajfa-11161	35	28	budgeting	budgeting	NOUN
ajfa-11161	35	29	practices	practice	NOUN
ajfa-11161	35	30	across	across	ADP
ajfa-11161	35	31	countries	country	NOUN
ajfa-11161	35	32	.	.	PUNCT
ajfa-11161	36	1	although	although	SCONJ
ajfa-11161	36	2	firms	firm	NOUN
ajfa-11161	36	3	have	have	VERB
ajfa-11161	36	4	many	many	ADJ
ajfa-11161	36	5	characteristics	characteristic	NOUN
ajfa-11161	36	6	,	,	PUNCT
ajfa-11161	36	7	many	many	ADJ
ajfa-11161	36	8	seminal	seminal	ADJ
ajfa-11161	36	9	studies	study	NOUN
ajfa-11161	36	10	set	set	VERB
ajfa-11161	36	11	out	out	ADP
ajfa-11161	36	12	three	three	NUM
ajfa-11161	36	13	major	major	ADJ
ajfa-11161	36	14	characteristics	characteristic	NOUN
ajfa-11161	36	15	viz	viz	PROPN
ajfa-11161	36	16	.	.	PROPN
ajfa-11161	36	17	,	,	PUNCT
ajfa-11161	36	18	firm	firm	ADJ
ajfa-11161	36	19	size	size	NOUN
ajfa-11161	36	20	,	,	PUNCT
ajfa-11161	36	21	industry	industry	NOUN
ajfa-11161	36	22	differences	difference	NOUN
ajfa-11161	36	23	,	,	PUNCT
ajfa-11161	36	24	and	and	CCONJ
ajfa-11161	36	25	the	the	DET
ajfa-11161	36	26	financial	financial	ADJ
ajfa-11161	36	27	officer	officer	NOUN
ajfa-11161	36	28	’s	’s	PART
ajfa-11161	36	29	educational	educational	ADJ
ajfa-11161	36	30	qualification	qualification	NOUN
ajfa-11161	36	31	and	and	CCONJ
ajfa-11161	36	32	experience	experience	NOUN
ajfa-11161	36	33	in	in	ADP
ajfa-11161	36	34	the	the	DET
ajfa-11161	36	35	field	field	NOUN
ajfa-11161	36	36	that	that	PRON
ajfa-11161	36	37	have	have	VERB
ajfa-11161	36	38	a	a	DET
ajfa-11161	36	39	strong	strong	ADJ
ajfa-11161	36	40	influence	influence	NOUN
ajfa-11161	36	41	on	on	ADP
ajfa-11161	36	42	the	the	DET
ajfa-11161	36	43	choice	choice	NOUN
ajfa-11161	36	44	of	of	ADP
ajfa-11161	36	45	capital	capital	NOUN
ajfa-11161	36	46	budgeting	budgeting	NOUN
ajfa-11161	36	47	practices	practice	NOUN
ajfa-11161	36	48	(	(	PUNCT
ajfa-11161	36	49	e.g.	e.g.	ADV
ajfa-11161	36	50	,	,	PUNCT
ajfa-11161	36	51	ho	ho	PROPN
ajfa-11161	36	52	&	&	CCONJ
ajfa-11161	36	53	pike	pike	PROPN
ajfa-11161	36	54	,	,	PUNCT
ajfa-11161	36	55	1992	1992	NUM
ajfa-11161	36	56	;	;	PUNCT
ajfa-11161	36	57	trigeorgis	trigeorgis	NOUN
ajfa-11161	36	58	,	,	PUNCT
ajfa-11161	36	59	1993	1993	NUM
ajfa-11161	36	60	;	;	PUNCT
ajfa-11161	36	61	rogers	roger	NOUN
ajfa-11161	36	62	,	,	PUNCT
ajfa-11161	36	63	1995	1995	NUM
ajfa-11161	36	64	;	;	PUNCT
ajfa-11161	36	65	ho	ho	PROPN
ajfa-11161	36	66	&	&	CCONJ
ajfa-11161	36	67	pike	pike	PROPN
ajfa-11161	36	68	,	,	PUNCT
ajfa-11161	36	69	1998	1998	NUM
ajfa-11161	36	70	;	;	PUNCT
ajfa-11161	36	71	payne	payne	PROPN
ajfa-11161	36	72	,	,	PUNCT
ajfa-11161	36	73	heath	heath	PROPN
ajfa-11161	36	74	&	&	CCONJ
ajfa-11161	36	75	gale	gale	PROPN
ajfa-11161	36	76	,	,	PUNCT
ajfa-11161	36	77	1999	1999	NUM
ajfa-11161	36	78	;	;	PUNCT
ajfa-11161	36	79	bowman	bowman	PROPN
ajfa-11161	36	80	&	&	CCONJ
ajfa-11161	36	81	moskowitz	moskowitz	PROPN
ajfa-11161	36	82	,	,	PUNCT
ajfa-11161	36	83	2001	2001	NUM
ajfa-11161	36	84	;	;	PUNCT
ajfa-11161	36	85	graham	graham	PROPN
ajfa-11161	36	86	&	&	CCONJ
ajfa-11161	36	87	harvey	harvey	PROPN
ajfa-11161	36	88	,	,	PUNCT
ajfa-11161	36	89	2001	2001	NUM
ajfa-11161	36	90	;	;	PUNCT
ajfa-11161	36	91	williams	williams	PROPN
ajfa-11161	36	92	&	&	CCONJ
ajfa-11161	36	93	seaman	seaman	PROPN
ajfa-11161	36	94	,	,	PUNCT
ajfa-11161	36	95	2001	2001	NUM
ajfa-11161	36	96	;	;	PUNCT
ajfa-11161	36	97	farragher	farragher	PROPN
ajfa-11161	36	98	et	et	PROPN
ajfa-11161	36	99	al	al	PROPN
ajfa-11161	36	100	.	.	PROPN
ajfa-11161	36	101	,	,	PUNCT
ajfa-11161	36	102	2001	2001	NUM
ajfa-11161	36	103	;	;	PUNCT
ajfa-11161	36	104	ryan	ryan	PROPN
ajfa-11161	36	105	&	&	CCONJ
ajfa-11161	36	106	ryan	ryan	PROPN
ajfa-11161	36	107	,	,	PUNCT
ajfa-11161	36	108	2002	2002	NUM
ajfa-11161	36	109	;	;	PUNCT
ajfa-11161	36	110	billington	billington	PROPN
ajfa-11161	36	111	,	,	PUNCT
ajfa-11161	36	112	johnson	johnson	PROPN
ajfa-11161	36	113	&	&	CCONJ
ajfa-11161	36	114	triantis,2003	triantis,2003	PROPN
ajfa-11161	36	115	;	;	PUNCT
ajfa-11161	36	116	brounen	brounen	PROPN
ajfa-11161	36	117	et	et	PROPN
ajfa-11161	36	118	al	al	PROPN
ajfa-11161	36	119	.	.	PROPN
ajfa-11161	36	120	,2004	,2004	PROPN
ajfa-11161	36	121	;	;	PUNCT
ajfa-11161	36	122	mcgrath	mcgrath	PROPN
ajfa-11161	36	123	&	&	CCONJ
ajfa-11161	36	124	nerkar	nerkar	PROPN
ajfa-11161	36	125	,	,	PUNCT
ajfa-11161	36	126	2004	2004	NUM
ajfa-11161	36	127	;	;	PUNCT
ajfa-11161	36	128	verbeeten	verbeeten	VERB
ajfa-11161	36	129	,	,	PUNCT
ajfa-11161	36	130	2006	2006	NUM
ajfa-11161	36	131	;	;	PUNCT
ajfa-11161	36	132	hermes	herme	NOUN
ajfa-11161	36	133	et	et	PROPN
ajfa-11161	36	134	al	al	PROPN
ajfa-11161	36	135	.	.	PROPN
ajfa-11161	36	136	,2007	,2007	PROPN
ajfa-11161	36	137	;	;	PUNCT
ajfa-11161	36	138	verma	verma	PROPN
ajfa-11161	36	139	et	et	PROPN
ajfa-11161	36	140	al	al	PROPN
ajfa-11161	36	141	.	.	PROPN
ajfa-11161	36	142	,	,	PUNCT
ajfa-11161	36	143	,	,	PUNCT
ajfa-11161	36	144	2009	2009	NUM
ajfa-11161	36	145	;	;	PUNCT
ajfa-11161	36	146	bennouna	bennouna	NOUN
ajfa-11161	36	147	et	et	PROPN
ajfa-11161	36	148	al	al	PROPN
ajfa-11161	36	149	.	.	PROPN
ajfa-11161	36	150	,	,	PUNCT
ajfa-11161	36	151	2010	2010	NUM
ajfa-11161	36	152	;	;	PUNCT
ajfa-11161	36	153	andres	andres	PROPN
ajfa-11161	36	154	et	et	PROPN
ajfa-11161	36	155	al	al	PROPN
ajfa-11161	36	156	.	.	PROPN
ajfa-11161	36	157	,	,	PUNCT
ajfa-11161	36	158	2015	2015	NUM
ajfa-11161	36	159	)	)	PUNCT
ajfa-11161	36	160	the	the	DET
ajfa-11161	36	161	size	size	NOUN
ajfa-11161	36	162	of	of	ADP
ajfa-11161	36	163	a	a	DET
ajfa-11161	36	164	firm	firm	NOUN
ajfa-11161	36	165	is	be	AUX
ajfa-11161	36	166	one	one	NUM
ajfa-11161	36	167	of	of	ADP
ajfa-11161	36	168	the	the	DET
ajfa-11161	36	169	major	major	ADJ
ajfa-11161	36	170	determinants	determinant	NOUN
ajfa-11161	36	171	of	of	ADP
ajfa-11161	36	172	its	its	PRON
ajfa-11161	36	173	capital	capital	NOUN
ajfa-11161	36	174	budgeting	budgeting	NOUN
ajfa-11161	36	175	practices	practice	NOUN
ajfa-11161	36	176	(	(	PUNCT
ajfa-11161	36	177	e.g.	e.g.	ADV
ajfa-11161	36	178	,	,	PUNCT
ajfa-11161	36	179	ho	ho	PROPN
ajfa-11161	36	180	&	&	CCONJ
ajfa-11161	36	181	pike	pike	PROPN
ajfa-11161	36	182	,	,	PUNCT
ajfa-11161	36	183	1992	1992	NUM
ajfa-11161	36	184	;	;	PUNCT
ajfa-11161	37	1	graham	graham	PROPN
ajfa-11161	37	2	&	&	CCONJ
ajfa-11161	37	3	harvey	harvey	PROPN
ajfa-11161	37	4	,	,	PUNCT
ajfa-11161	37	5	2001	2001	NUM
ajfa-11161	37	6	;	;	PUNCT
ajfa-11161	37	7	farragher	farragher	PROPN
ajfa-11161	37	8	et	et	PROPN
ajfa-11161	37	9	al	al	PROPN
ajfa-11161	37	10	.	.	PROPN
ajfa-11161	37	11	,	,	PUNCT
ajfa-11161	37	12	2001	2001	NUM
ajfa-11161	37	13	;	;	PUNCT
ajfa-11161	37	14	brounen	brounen	PROPN
ajfa-11161	37	15	et	et	PROPN
ajfa-11161	37	16	al	al	PROPN
ajfa-11161	37	17	.	.	PROPN
ajfa-11161	37	18	,2004	,2004	PROPN
ajfa-11161	37	19	;	;	PUNCT
ajfa-11161	37	20	verbeeten	verbeeten	VERB
ajfa-11161	37	21	,	,	PUNCT
ajfa-11161	37	22	2006	2006	NUM
ajfa-11161	37	23	;	;	PUNCT
ajfa-11161	37	24	mutairi	mutairi	NOUN
ajfa-11161	37	25	et	et	PROPN
ajfa-11161	37	26	al	al	PROPN
ajfa-11161	37	27	.	.	PROPN
ajfa-11161	37	28	,	,	PUNCT
ajfa-11161	37	29	2012	2012	NUM
ajfa-11161	37	30	;	;	PUNCT
ajfa-11161	37	31	lakew	lakew	NOUN
ajfa-11161	37	32	&	&	CCONJ
ajfa-11161	37	33	rao	rao	PROPN
ajfa-11161	37	34	,	,	PUNCT
ajfa-11161	37	35	2014	2014	NUM
ajfa-11161	37	36	;)	;)	SYM
ajfa-11161	37	37	.	.	PUNCT
ajfa-11161	38	1	research	research	NOUN
ajfa-11161	38	2	supports	support	VERB
ajfa-11161	38	3	the	the	DET
ajfa-11161	38	4	notion	notion	NOUN
ajfa-11161	38	5	that	that	SCONJ
ajfa-11161	38	6	large	large	ADJ
ajfa-11161	38	7	firms	firm	NOUN
ajfa-11161	38	8	adopt	adopt	VERB
ajfa-11161	38	9	more	more	ADV
ajfa-11161	38	10	innovative	innovative	ADJ
ajfa-11161	38	11	capital	capital	NOUN
ajfa-11161	38	12	budgeting	budgeting	NOUN
ajfa-11161	38	13	methods	method	NOUN
ajfa-11161	38	14	,	,	PUNCT
ajfa-11161	38	15	e.g.	e.g.	ADV
ajfa-11161	38	16	sophisticated	sophisticated	ADJ
ajfa-11161	38	17	capital	capital	NOUN
ajfa-11161	38	18	budgeting	budgeting	NOUN
ajfa-11161	38	19	practices	practice	NOUN
ajfa-11161	38	20	,	,	PUNCT
ajfa-11161	38	21	to	to	ADP
ajfa-11161	38	22	a	a	DET
ajfa-11161	38	23	larger	large	ADJ
ajfa-11161	38	24	extent	extent	NOUN
ajfa-11161	38	25	than	than	ADP
ajfa-11161	38	26	smaller	small	ADJ
ajfa-11161	38	27	firms	firm	NOUN
ajfa-11161	38	28	(	(	PUNCT
ajfa-11161	38	29	e.g.	e.g.	ADV
ajfa-11161	38	30	,	,	PUNCT
ajfa-11161	38	31	rogers	roger	NOUN
ajfa-11161	38	32	,	,	PUNCT
ajfa-11161	38	33	1995	1995	NUM
ajfa-11161	38	34	;	;	PUNCT
ajfa-11161	38	35	williams	williams	PROPN
ajfa-11161	38	36	&	&	CCONJ
ajfa-11161	38	37	seaman	seaman	PROPN
ajfa-11161	38	38	,	,	PUNCT
ajfa-11161	38	39	2001	2001	NUM
ajfa-11161	38	40	)	)	PUNCT
ajfa-11161	38	41	,	,	PUNCT
ajfa-11161	38	42	since	since	SCONJ
ajfa-11161	38	43	larger	large	ADJ
ajfa-11161	38	44	firms	firm	NOUN
ajfa-11161	38	45	have	have	VERB
ajfa-11161	38	46	the	the	DET
ajfa-11161	38	47	capacity	capacity	NOUN
ajfa-11161	38	48	and	and	CCONJ
ajfa-11161	38	49	resources	resource	NOUN
ajfa-11161	38	50	to	to	PART
ajfa-11161	38	51	use	use	VERB
ajfa-11161	38	52	sophisticated	sophisticated	ADJ
ajfa-11161	38	53	capital	capital	NOUN
ajfa-11161	38	54	budgeting	budgeting	NOUN
ajfa-11161	38	55	practices	practice	NOUN
ajfa-11161	38	56	(	(	PUNCT
ajfa-11161	38	57	ho	ho	PROPN
ajfa-11161	38	58	&	&	CCONJ
ajfa-11161	38	59	pike	pike	NOUN
ajfa-11161	38	60	,	,	PUNCT
ajfa-11161	38	61	1992	1992	NUM
ajfa-11161	38	62	)	)	PUNCT
ajfa-11161	38	63	.	.	PUNCT
ajfa-11161	39	1	payne	payne	PROPN
ajfa-11161	39	2	,	,	PUNCT
ajfa-11161	39	3	heath	heath	PROPN
ajfa-11161	39	4	and	and	CCONJ
ajfa-11161	39	5	gale	gale	PROPN
ajfa-11161	39	6	(	(	PUNCT
ajfa-11161	39	7	1999	1999	NUM
ajfa-11161	39	8	)	)	PUNCT
ajfa-11161	39	9	and	and	CCONJ
ajfa-11161	39	10	ryan	ryan	PROPN
ajfa-11161	39	11	and	and	CCONJ
ajfa-11161	39	12	ryan	ryan	PROPN
ajfa-11161	39	13	(	(	PUNCT
ajfa-11161	39	14	2002	2002	NUM
ajfa-11161	39	15	)	)	PUNCT
ajfa-11161	39	16	documented	document	VERB
ajfa-11161	39	17	the	the	DET
ajfa-11161	39	18	fact	fact	NOUN
ajfa-11161	39	19	that	that	SCONJ
ajfa-11161	39	20	large	large	ADJ
ajfa-11161	39	21	firms	firm	NOUN
ajfa-11161	39	22	are	be	AUX
ajfa-11161	39	23	more	more	ADV
ajfa-11161	39	24	inclined	inclined	ADJ
ajfa-11161	39	25	to	to	PART
ajfa-11161	39	26	use	use	VERB
ajfa-11161	39	27	more	more	ADV
ajfa-11161	39	28	sophisticated	sophisticated	ADJ
ajfa-11161	39	29	capital	capital	NOUN
ajfa-11161	39	30	budgeting	budgeting	NOUN
ajfa-11161	39	31	practices	practice	NOUN
ajfa-11161	39	32	.	.	PUNCT
ajfa-11161	40	1	this	this	PRON
ajfa-11161	40	2	is	be	AUX
ajfa-11161	40	3	due	due	ADJ
ajfa-11161	40	4	to	to	ADP
ajfa-11161	40	5	the	the	DET
ajfa-11161	40	6	fact	fact	NOUN
ajfa-11161	40	7	that	that	SCONJ
ajfa-11161	40	8	larger	large	ADJ
ajfa-11161	40	9	firms	firm	NOUN
ajfa-11161	40	10	have	have	AUX
ajfa-11161	40	11	larger	large	ADJ
ajfa-11161	40	12	projects	project	NOUN
ajfa-11161	40	13	and	and	CCONJ
ajfa-11161	40	14	asian	asian	ADJ
ajfa-11161	40	15	journal	journal	NOUN
ajfa-11161	40	16	of	of	ADP
ajfa-11161	40	17	finance	finance	PROPN
ajfa-11161	40	18	&	&	CCONJ
ajfa-11161	40	19	accounting	accounting	PROPN
ajfa-11161	40	20	issn	issn	PROPN
ajfa-11161	40	21	1946	1946	NUM
ajfa-11161	40	22	-	-	PUNCT
ajfa-11161	40	23	052x	052x	PROPN
ajfa-11161	40	24	2017	2017	NUM
ajfa-11161	40	25	,	,	PUNCT
ajfa-11161	40	26	vol	vol	NOUN
ajfa-11161	40	27	.	.	NOUN
ajfa-11161	40	28	9	9	NUM
ajfa-11161	40	29	,	,	PUNCT
ajfa-11161	40	30	no	no	NOUN
ajfa-11161	40	31	.	.	NOUN
ajfa-11161	40	32	2	2	NUM
ajfa-11161	40	33	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11161	40	34	333	333	NUM
ajfa-11161	40	35	the	the	DET
ajfa-11161	40	36	use	use	NOUN
ajfa-11161	40	37	of	of	ADP
ajfa-11161	40	38	sophisticated	sophisticated	ADJ
ajfa-11161	40	39	capital	capital	NOUN
ajfa-11161	40	40	budgeting	budgeting	NOUN
ajfa-11161	40	41	practices	practice	NOUN
ajfa-11161	40	42	becomes	become	VERB
ajfa-11161	40	43	less	less	ADV
ajfa-11161	40	44	costly	costly	ADJ
ajfa-11161	40	45	(	(	PUNCT
ajfa-11161	40	46	payne	payne	PROPN
ajfa-11161	40	47	et	et	PROPN
ajfa-11161	40	48	al	al	PROPN
ajfa-11161	40	49	.	.	PROPN
ajfa-11161	40	50	,	,	PUNCT
ajfa-11161	40	51	1999	1999	NUM
ajfa-11161	40	52	;	;	PUNCT
ajfa-11161	40	53	hermes	herme	NOUN
ajfa-11161	40	54	et	et	PROPN
ajfa-11161	40	55	al	al	PROPN
ajfa-11161	40	56	.	.	PROPN
ajfa-11161	40	57	,	,	PUNCT
ajfa-11161	40	58	2007	2007	NUM
ajfa-11161	40	59	)	)	PUNCT
ajfa-11161	40	60	.	.	PUNCT
ajfa-11161	41	1	many	many	ADJ
ajfa-11161	41	2	studies	study	NOUN
ajfa-11161	41	3	considered	consider	VERB
ajfa-11161	41	4	firm	firm	ADJ
ajfa-11161	41	5	size	size	NOUN
ajfa-11161	41	6	as	as	ADP
ajfa-11161	41	7	size	size	NOUN
ajfa-11161	41	8	of	of	ADP
ajfa-11161	41	9	the	the	DET
ajfa-11161	41	10	capital	capital	NOUN
ajfa-11161	41	11	budget	budget	NOUN
ajfa-11161	41	12	in	in	ADP
ajfa-11161	41	13	order	order	NOUN
ajfa-11161	41	14	to	to	PART
ajfa-11161	41	15	focus	focus	VERB
ajfa-11161	41	16	the	the	DET
ajfa-11161	41	17	impact	impact	NOUN
ajfa-11161	41	18	of	of	ADP
ajfa-11161	41	19	firm	firm	ADJ
ajfa-11161	41	20	characteristics	characteristic	NOUN
ajfa-11161	41	21	on	on	ADP
ajfa-11161	41	22	the	the	DET
ajfa-11161	41	23	choice	choice	NOUN
ajfa-11161	41	24	of	of	ADP
ajfa-11161	41	25	capital	capital	NOUN
ajfa-11161	41	26	budgeting	budgeting	NOUN
ajfa-11161	41	27	practices	practice	NOUN
ajfa-11161	41	28	(	(	PUNCT
ajfa-11161	41	29	e.g.	e.g.	ADV
ajfa-11161	41	30	,pike,1986	,pike,1986	PUNCT
ajfa-11161	41	31	;	;	PUNCT
ajfa-11161	41	32	ryan	ryan	PROPN
ajfa-11161	41	33	&	&	CCONJ
ajfa-11161	41	34	ryan	ryan	PROPN
ajfa-11161	41	35	,	,	PUNCT
ajfa-11161	41	36	2002	2002	NUM
ajfa-11161	41	37	)	)	PUNCT
ajfa-11161	41	38	.	.	PUNCT
ajfa-11161	42	1	nonetheless	nonetheless	ADV
ajfa-11161	42	2	,	,	PUNCT
ajfa-11161	42	3	the	the	DET
ajfa-11161	42	4	nature	nature	NOUN
ajfa-11161	42	5	of	of	ADP
ajfa-11161	42	6	the	the	DET
ajfa-11161	42	7	relationship	relationship	NOUN
ajfa-11161	42	8	between	between	ADP
ajfa-11161	42	9	the	the	DET
ajfa-11161	42	10	size	size	NOUN
ajfa-11161	42	11	of	of	ADP
ajfa-11161	42	12	a	a	DET
ajfa-11161	42	13	firm	firm	NOUN
ajfa-11161	42	14	and	and	CCONJ
ajfa-11161	42	15	its	its	PRON
ajfa-11161	42	16	capital	capital	NOUN
ajfa-11161	42	17	budgeting	budgeting	NOUN
ajfa-11161	42	18	practice	practice	NOUN
ajfa-11161	42	19	has	have	AUX
ajfa-11161	42	20	not	not	PART
ajfa-11161	42	21	been	be	AUX
ajfa-11161	42	22	clearly	clearly	ADV
ajfa-11161	42	23	established	establish	VERB
ajfa-11161	42	24	in	in	ADP
ajfa-11161	42	25	literature	literature	NOUN
ajfa-11161	42	26	relating	relate	VERB
ajfa-11161	42	27	to	to	ADP
ajfa-11161	42	28	developing	develop	VERB
ajfa-11161	42	29	countries	country	NOUN
ajfa-11161	42	30	.	.	PUNCT
ajfa-11161	43	1	thus	thus	ADV
ajfa-11161	43	2	,	,	PUNCT
ajfa-11161	43	3	this	this	PRON
ajfa-11161	43	4	leads	lead	VERB
ajfa-11161	43	5	to	to	ADP
ajfa-11161	43	6	research	research	NOUN
ajfa-11161	43	7	question	question	NOUN
ajfa-11161	43	8	:	:	PUNCT
ajfa-11161	43	9	rq1	rq1	NOUN
ajfa-11161	43	10	:	:	PUNCT
ajfa-11161	43	11	is	be	AUX
ajfa-11161	43	12	there	there	PRON
ajfa-11161	43	13	any	any	DET
ajfa-11161	43	14	significant	significant	ADJ
ajfa-11161	43	15	difference	difference	NOUN
ajfa-11161	43	16	between	between	ADP
ajfa-11161	43	17	the	the	DET
ajfa-11161	43	18	size	size	NOUN
ajfa-11161	43	19	of	of	ADP
ajfa-11161	43	20	a	a	DET
ajfa-11161	43	21	firm	firm	NOUN
ajfa-11161	43	22	’s	’s	PART
ajfa-11161	43	23	capital	capital	NOUN
ajfa-11161	43	24	budget	budget	NOUN
ajfa-11161	43	25	and	and	CCONJ
ajfa-11161	43	26	its	its	PRON
ajfa-11161	43	27	use	use	NOUN
ajfa-11161	43	28	of	of	ADP
ajfa-11161	43	29	capital	capital	NOUN
ajfa-11161	43	30	budgeting	budgeting	NOUN
ajfa-11161	43	31	practices	practice	NOUN
ajfa-11161	43	32	?	?	PUNCT
ajfa-11161	44	1	and	and	CCONJ
ajfa-11161	44	2	thus	thus	ADV
ajfa-11161	44	3	,	,	PUNCT
ajfa-11161	44	4	it	it	PRON
ajfa-11161	44	5	can	can	AUX
ajfa-11161	44	6	be	be	AUX
ajfa-11161	44	7	hypothesised	hypothesise	VERB
ajfa-11161	44	8	that	that	SCONJ
ajfa-11161	44	9	:	:	PUNCT
ajfa-11161	44	10	h1	h1	NOUN
ajfa-11161	44	11	:	:	PUNCT
ajfa-11161	44	12	simple	simple	ADJ
ajfa-11161	44	13	capital	capital	NOUN
ajfa-11161	44	14	budgeting	budgeting	NOUN
ajfa-11161	44	15	practices	practice	NOUN
ajfa-11161	44	16	are	be	AUX
ajfa-11161	44	17	used	use	VERB
ajfa-11161	44	18	when	when	SCONJ
ajfa-11161	44	19	a	a	DET
ajfa-11161	44	20	firm	firm	NOUN
ajfa-11161	44	21	’s	’s	PART
ajfa-11161	44	22	capital	capital	NOUN
ajfa-11161	44	23	budget	budget	NOUN
ajfa-11161	44	24	is	be	AUX
ajfa-11161	44	25	small	small	ADJ
ajfa-11161	44	26	.	.	PUNCT
ajfa-11161	45	1	companies	company	NOUN
ajfa-11161	45	2	from	from	ADP
ajfa-11161	45	3	different	different	ADJ
ajfa-11161	45	4	industries	industry	NOUN
ajfa-11161	45	5	may	may	AUX
ajfa-11161	45	6	vary	vary	VERB
ajfa-11161	45	7	in	in	ADP
ajfa-11161	45	8	their	their	PRON
ajfa-11161	45	9	use	use	NOUN
ajfa-11161	45	10	of	of	ADP
ajfa-11161	45	11	capital	capital	NOUN
ajfa-11161	45	12	budgeting	budgeting	NOUN
ajfa-11161	45	13	practices	practice	NOUN
ajfa-11161	45	14	(	(	PUNCT
ajfa-11161	45	15	e.g.	e.g.	ADV
ajfa-11161	45	16	,	,	PUNCT
ajfa-11161	45	17	ho	ho	PROPN
ajfa-11161	45	18	&	&	CCONJ
ajfa-11161	45	19	pike	pike	PROPN
ajfa-11161	45	20	,	,	PUNCT
ajfa-11161	45	21	1998	1998	NUM
ajfa-11161	45	22	)	)	PUNCT
ajfa-11161	45	23	.	.	PUNCT
ajfa-11161	46	1	this	this	DET
ajfa-11161	46	2	may	may	AUX
ajfa-11161	46	3	,	,	PUNCT
ajfa-11161	46	4	for	for	ADP
ajfa-11161	46	5	example	example	NOUN
ajfa-11161	46	6	,	,	PUNCT
ajfa-11161	46	7	be	be	AUX
ajfa-11161	46	8	due	due	ADJ
ajfa-11161	46	9	to	to	ADP
ajfa-11161	46	10	the	the	DET
ajfa-11161	46	11	nature	nature	NOUN
ajfa-11161	46	12	of	of	ADP
ajfa-11161	46	13	their	their	PRON
ajfa-11161	46	14	business	business	NOUN
ajfa-11161	46	15	activity	activity	NOUN
ajfa-11161	46	16	,	,	PUNCT
ajfa-11161	46	17	differences	difference	NOUN
ajfa-11161	46	18	in	in	ADP
ajfa-11161	46	19	technology	technology	NOUN
ajfa-11161	46	20	,	,	PUNCT
ajfa-11161	46	21	competition	competition	NOUN
ajfa-11161	46	22	and	and	CCONJ
ajfa-11161	46	23	human	human	ADJ
ajfa-11161	46	24	resource	resource	NOUN
ajfa-11161	46	25	skill	skill	NOUN
ajfa-11161	46	26	,	,	PUNCT
ajfa-11161	46	27	the	the	DET
ajfa-11161	46	28	amount	amount	NOUN
ajfa-11161	46	29	of	of	ADP
ajfa-11161	46	30	investment	investment	NOUN
ajfa-11161	46	31	in	in	ADP
ajfa-11161	46	32	fixed	fix	VERB
ajfa-11161	46	33	assets	asset	NOUN
ajfa-11161	46	34	,	,	PUNCT
ajfa-11161	46	35	business	business	NOUN
ajfa-11161	46	36	risk	risk	NOUN
ajfa-11161	46	37	,	,	PUNCT
ajfa-11161	46	38	and	and	CCONJ
ajfa-11161	46	39	so	so	ADV
ajfa-11161	46	40	forth	forth	ADV
ajfa-11161	46	41	.	.	PUNCT
ajfa-11161	47	1	for	for	ADP
ajfa-11161	47	2	instance	instance	NOUN
ajfa-11161	47	3	,	,	PUNCT
ajfa-11161	47	4	widespread	widespread	ADJ
ajfa-11161	47	5	use	use	NOUN
ajfa-11161	47	6	of	of	ADP
ajfa-11161	47	7	real	real	ADJ
ajfa-11161	47	8	option	option	NOUN
ajfa-11161	47	9	and	and	CCONJ
ajfa-11161	47	10	game	game	NOUN
ajfa-11161	47	11	theory	theory	NOUN
ajfa-11161	47	12	is	be	AUX
ajfa-11161	47	13	more	more	ADV
ajfa-11161	47	14	prevalent	prevalent	ADJ
ajfa-11161	47	15	in	in	ADP
ajfa-11161	47	16	the	the	DET
ajfa-11161	47	17	pharmaceutical	pharmaceutical	ADJ
ajfa-11161	47	18	industry	industry	NOUN
ajfa-11161	47	19	(	(	PUNCT
ajfa-11161	47	20	e.g.	e.g.	ADV
ajfa-11161	47	21	,	,	PUNCT
ajfa-11161	47	22	bowman	bowman	PROPN
ajfa-11161	47	23	&	&	CCONJ
ajfa-11161	47	24	moskowitz	moskowitz	PROPN
ajfa-11161	47	25	,	,	PUNCT
ajfa-11161	47	26	2001	2001	NUM
ajfa-11161	47	27	;	;	PUNCT
ajfa-11161	47	28	mcgrath	mcgrath	PROPN
ajfa-11161	47	29	&	&	CCONJ
ajfa-11161	47	30	nerkar	nerkar	PROPN
ajfa-11161	47	31	,	,	PUNCT
ajfa-11161	47	32	2004	2004	NUM
ajfa-11161	47	33	)	)	PUNCT
ajfa-11161	47	34	,	,	PUNCT
ajfa-11161	47	35	the	the	DET
ajfa-11161	47	36	extraction	extraction	NOUN
ajfa-11161	47	37	industry	industry	NOUN
ajfa-11161	47	38	(	(	PUNCT
ajfa-11161	47	39	e.g.	e.g.	ADV
ajfa-11161	47	40	,	,	PUNCT
ajfa-11161	47	41	trigeorgis	trigeorgis	ADJ
ajfa-11161	47	42	,	,	PUNCT
ajfa-11161	47	43	1993	1993	NUM
ajfa-11161	47	44	)	)	PUNCT
ajfa-11161	47	45	,	,	PUNCT
ajfa-11161	47	46	the	the	DET
ajfa-11161	47	47	financial	financial	ADJ
ajfa-11161	47	48	services	service	NOUN
ajfa-11161	47	49	industry	industry	NOUN
ajfa-11161	47	50	and	and	CCONJ
ajfa-11161	47	51	the	the	DET
ajfa-11161	47	52	high	high	ADJ
ajfa-11161	47	53	-	-	PUNCT
ajfa-11161	47	54	tech	tech	NOUN
ajfa-11161	47	55	industry	industry	NOUN
ajfa-11161	47	56	(	(	PUNCT
ajfa-11161	47	57	e.g.	e.g.	ADV
ajfa-11161	47	58	,	,	PUNCT
ajfa-11161	47	59	billington	billington	PROPN
ajfa-11161	47	60	et	et	PROPN
ajfa-11161	47	61	al	al	PROPN
ajfa-11161	47	62	.	.	PROPN
ajfa-11161	47	63	,2003	,2003	PROPN
ajfa-11161	47	64	,	,	PUNCT
ajfa-11161	47	65	verbeeten	verbeeten	NOUN
ajfa-11161	47	66	,	,	PUNCT
ajfa-11161	47	67	2006	2006	NUM
ajfa-11161	47	68	)	)	PUNCT
ajfa-11161	47	69	.	.	PUNCT
ajfa-11161	48	1	this	this	DET
ajfa-11161	48	2	scholarship	scholarship	NOUN
ajfa-11161	48	3	explores	explore	VERB
ajfa-11161	48	4	how	how	SCONJ
ajfa-11161	48	5	industrial	industrial	ADJ
ajfa-11161	48	6	types	type	NOUN
ajfa-11161	48	7	are	be	AUX
ajfa-11161	48	8	different	different	ADJ
ajfa-11161	48	9	in	in	ADP
ajfa-11161	48	10	their	their	PRON
ajfa-11161	48	11	use	use	NOUN
ajfa-11161	48	12	of	of	ADP
ajfa-11161	48	13	capital	capital	NOUN
ajfa-11161	48	14	budgeting	budgeting	NOUN
ajfa-11161	48	15	practices	practice	NOUN
ajfa-11161	48	16	,	,	PUNCT
ajfa-11161	48	17	which	which	PRON
ajfa-11161	48	18	leads	lead	VERB
ajfa-11161	48	19	to	to	ADP
ajfa-11161	48	20	the	the	DET
ajfa-11161	48	21	research	research	NOUN
ajfa-11161	48	22	question	question	NOUN
ajfa-11161	48	23	:	:	PUNCT
ajfa-11161	48	24	rq2	rq2	NOUN
ajfa-11161	48	25	:	:	PUNCT
ajfa-11161	48	26	is	be	AUX
ajfa-11161	48	27	there	there	PRON
ajfa-11161	48	28	any	any	DET
ajfa-11161	48	29	significant	significant	ADJ
ajfa-11161	48	30	difference	difference	NOUN
ajfa-11161	48	31	the	the	DET
ajfa-11161	48	32	capital	capital	NOUN
ajfa-11161	48	33	budgeting	budgeting	NOUN
ajfa-11161	48	34	practices	practice	NOUN
ajfa-11161	48	35	used	use	VERB
ajfa-11161	48	36	in	in	ADP
ajfa-11161	48	37	different	different	ADJ
ajfa-11161	48	38	industries	industry	NOUN
ajfa-11161	48	39	?	?	PUNCT
ajfa-11161	49	1	and	and	CCONJ
ajfa-11161	49	2	thus	thus	ADV
ajfa-11161	49	3	,	,	PUNCT
ajfa-11161	49	4	it	it	PRON
ajfa-11161	49	5	can	can	AUX
ajfa-11161	49	6	be	be	AUX
ajfa-11161	49	7	hypothesised	hypothesise	VERB
ajfa-11161	49	8	that	that	SCONJ
ajfa-11161	49	9	:	:	PUNCT
ajfa-11161	49	10	h2	h2	NOUN
ajfa-11161	49	11	:	:	PUNCT
ajfa-11161	49	12	non	non	X
ajfa-11161	49	13	manufacturing	manufacture	VERB
ajfa-11161	49	14	firms	firm	NOUN
ajfa-11161	49	15	use	use	VERB
ajfa-11161	49	16	simple	simple	ADJ
ajfa-11161	49	17	capital	capital	NOUN
ajfa-11161	49	18	budgeting	budgeting	NOUN
ajfa-11161	49	19	practices	practice	NOUN
ajfa-11161	49	20	.	.	PUNCT
ajfa-11161	50	1	hornstein	hornstein	PROPN
ajfa-11161	50	2	(	(	PUNCT
ajfa-11161	50	3	2013	2013	NUM
ajfa-11161	50	4	)	)	PUNCT
ajfa-11161	50	5	found	find	VERB
ajfa-11161	50	6	that	that	SCONJ
ajfa-11161	50	7	managers	manager	NOUN
ajfa-11161	50	8	and	and	CCONJ
ajfa-11161	50	9	financial	financial	ADJ
ajfa-11161	50	10	officers	officer	NOUN
ajfa-11161	50	11	significantly	significantly	ADV
ajfa-11161	50	12	influence	influence	VERB
ajfa-11161	50	13	corporate	corporate	ADJ
ajfa-11161	50	14	behavior	behavior	NOUN
ajfa-11161	50	15	and	and	CCONJ
ajfa-11161	50	16	performance	performance	NOUN
ajfa-11161	50	17	.	.	PUNCT
ajfa-11161	51	1	in	in	ADP
ajfa-11161	51	2	particular	particular	ADJ
ajfa-11161	51	3	,	,	PUNCT
ajfa-11161	51	4	the	the	DET
ajfa-11161	51	5	educational	educational	ADJ
ajfa-11161	51	6	qualifications	qualification	NOUN
ajfa-11161	51	7	of	of	ADP
ajfa-11161	51	8	financial	financial	ADJ
ajfa-11161	51	9	officers	officer	NOUN
ajfa-11161	51	10	have	have	AUX
ajfa-11161	51	11	been	be	AUX
ajfa-11161	51	12	recognized	recognize	VERB
ajfa-11161	51	13	as	as	ADP
ajfa-11161	51	14	a	a	DET
ajfa-11161	51	15	determinant	determinant	NOUN
ajfa-11161	51	16	of	of	ADP
ajfa-11161	51	17	capital	capital	NOUN
ajfa-11161	51	18	budgeting	budgeting	NOUN
ajfa-11161	51	19	practice	practice	NOUN
ajfa-11161	51	20	(	(	PUNCT
ajfa-11161	51	21	graham	graham	PROPN
ajfa-11161	51	22	&	&	CCONJ
ajfa-11161	51	23	harvey	harvey	PROPN
ajfa-11161	51	24	,	,	PUNCT
ajfa-11161	51	25	2001	2001	NUM
ajfa-11161	51	26	)	)	PUNCT
ajfa-11161	51	27	.	.	PUNCT
ajfa-11161	52	1	there	there	PRON
ajfa-11161	52	2	is	be	VERB
ajfa-11161	52	3	a	a	DET
ajfa-11161	52	4	general	general	ADJ
ajfa-11161	52	5	consensus	consensus	NOUN
ajfa-11161	52	6	that	that	SCONJ
ajfa-11161	52	7	a	a	DET
ajfa-11161	52	8	financial	financial	ADJ
ajfa-11161	52	9	officer	officer	NOUN
ajfa-11161	52	10	with	with	ADP
ajfa-11161	52	11	a	a	DET
ajfa-11161	52	12	higher	high	ADJ
ajfa-11161	52	13	level	level	NOUN
ajfa-11161	52	14	of	of	ADP
ajfa-11161	52	15	education	education	NOUN
ajfa-11161	52	16	will	will	AUX
ajfa-11161	52	17	have	have	AUX
ajfa-11161	52	18	fewer	few	ADJ
ajfa-11161	52	19	problems	problem	NOUN
ajfa-11161	52	20	in	in	ADP
ajfa-11161	52	21	understanding	understand	VERB
ajfa-11161	52	22	more	more	ADV
ajfa-11161	52	23	sophisticated	sophisticated	ADJ
ajfa-11161	52	24	capital	capital	NOUN
ajfa-11161	52	25	budgeting	budgeting	NOUN
ajfa-11161	52	26	techniques	technique	NOUN
ajfa-11161	52	27	and	and	CCONJ
ajfa-11161	52	28	thus	thus	ADV
ajfa-11161	52	29	they	they	PRON
ajfa-11161	52	30	will	will	AUX
ajfa-11161	52	31	be	be	AUX
ajfa-11161	52	32	capable	capable	ADJ
ajfa-11161	52	33	of	of	ADP
ajfa-11161	52	34	using	use	VERB
ajfa-11161	52	35	them	they	PRON
ajfa-11161	52	36	.	.	PUNCT
ajfa-11161	53	1	a	a	DET
ajfa-11161	53	2	positive	positive	ADJ
ajfa-11161	53	3	relationship	relationship	NOUN
ajfa-11161	53	4	has	have	AUX
ajfa-11161	53	5	been	be	AUX
ajfa-11161	53	6	identified	identify	VERB
ajfa-11161	53	7	between	between	ADP
ajfa-11161	53	8	the	the	DET
ajfa-11161	53	9	educational	educational	ADJ
ajfa-11161	53	10	background	background	NOUN
ajfa-11161	53	11	of	of	ADP
ajfa-11161	53	12	financial	financial	ADJ
ajfa-11161	53	13	officers	officer	NOUN
ajfa-11161	53	14	and	and	CCONJ
ajfa-11161	53	15	the	the	DET
ajfa-11161	53	16	use	use	NOUN
ajfa-11161	53	17	of	of	ADP
ajfa-11161	53	18	sophisticated	sophisticated	ADJ
ajfa-11161	53	19	methods	method	NOUN
ajfa-11161	53	20	(	(	PUNCT
ajfa-11161	53	21	hermes	herme	NOUN
ajfa-11161	53	22	et	et	NOUN
ajfa-11161	53	23	al	al	PROPN
ajfa-11161	53	24	.	.	PROPN
ajfa-11161	53	25	,2007	,2007	PUNCT
ajfa-11161	53	26	)	)	PUNCT
ajfa-11161	53	27	.	.	PUNCT
ajfa-11161	54	1	among	among	ADP
ajfa-11161	54	2	the	the	DET
ajfa-11161	54	3	u.s	u.s	PROPN
ajfa-11161	54	4	.	.	PROPN
ajfa-11161	54	5	sample	sample	NOUN
ajfa-11161	54	6	,	,	PUNCT
ajfa-11161	54	7	a	a	DET
ajfa-11161	54	8	positive	positive	ADJ
ajfa-11161	54	9	association	association	NOUN
ajfa-11161	54	10	was	be	AUX
ajfa-11161	54	11	found	find	VERB
ajfa-11161	54	12	between	between	ADP
ajfa-11161	54	13	chief	chief	ADJ
ajfa-11161	54	14	financial	financial	ADJ
ajfa-11161	54	15	officers	officer	NOUN
ajfa-11161	54	16	’	’	PART
ajfa-11161	54	17	education	education	NOUN
ajfa-11161	54	18	and	and	CCONJ
ajfa-11161	54	19	the	the	DET
ajfa-11161	54	20	use	use	NOUN
ajfa-11161	54	21	of	of	ADP
ajfa-11161	54	22	sophisticated	sophisticated	ADJ
ajfa-11161	54	23	capital	capital	NOUN
ajfa-11161	54	24	budgeting	budgeting	NOUN
ajfa-11161	54	25	practices	practice	NOUN
ajfa-11161	54	26	(	(	PUNCT
ajfa-11161	54	27	graham	graham	PROPN
ajfa-11161	54	28	&	&	CCONJ
ajfa-11161	54	29	harvey	harvey	PROPN
ajfa-11161	54	30	,	,	PUNCT
ajfa-11161	54	31	2001	2001	NUM
ajfa-11161	54	32	)	)	PUNCT
ajfa-11161	54	33	and	and	CCONJ
ajfa-11161	54	34	these	these	DET
ajfa-11161	54	35	findings	finding	NOUN
ajfa-11161	54	36	were	be	AUX
ajfa-11161	54	37	consistent	consistent	ADJ
ajfa-11161	54	38	with	with	ADP
ajfa-11161	54	39	those	those	PRON
ajfa-11161	54	40	in	in	ADP
ajfa-11161	54	41	the	the	DET
ajfa-11161	54	42	netherlands	netherlands	PROPN
ajfa-11161	54	43	,	,	PUNCT
ajfa-11161	54	44	germany	germany	PROPN
ajfa-11161	54	45	and	and	CCONJ
ajfa-11161	54	46	france	france	PROPN
ajfa-11161	54	47	,	,	PUNCT
ajfa-11161	54	48	but	but	CCONJ
ajfa-11161	54	49	not	not	PART
ajfa-11161	54	50	in	in	ADP
ajfa-11161	54	51	the	the	DET
ajfa-11161	54	52	uk	uk	PROPN
ajfa-11161	54	53	(	(	PUNCT
ajfa-11161	54	54	brounen	brounen	PROPN
ajfa-11161	54	55	et	et	PROPN
ajfa-11161	54	56	al	al	PROPN
ajfa-11161	54	57	.	.	PROPN
ajfa-11161	54	58	,	,	PUNCT
ajfa-11161	54	59	2004	2004	NUM
ajfa-11161	54	60	)	)	PUNCT
ajfa-11161	54	61	.	.	PUNCT
ajfa-11161	55	1	there	there	PRON
ajfa-11161	55	2	is	be	VERB
ajfa-11161	55	3	a	a	DET
ajfa-11161	55	4	dearth	dearth	NOUN
ajfa-11161	55	5	of	of	ADP
ajfa-11161	55	6	studies	study	NOUN
ajfa-11161	55	7	in	in	ADP
ajfa-11161	55	8	emerging	emerge	VERB
ajfa-11161	55	9	counties	county	NOUN
ajfa-11161	55	10	on	on	ADP
ajfa-11161	55	11	the	the	DET
ajfa-11161	55	12	relationship	relationship	NOUN
ajfa-11161	55	13	between	between	ADP
ajfa-11161	55	14	financial	financial	ADJ
ajfa-11161	55	15	officers	officer	NOUN
ajfa-11161	55	16	’	’	PART
ajfa-11161	55	17	educational	educational	ADJ
ajfa-11161	55	18	qualifications	qualification	NOUN
ajfa-11161	55	19	and	and	CCONJ
ajfa-11161	55	20	the	the	DET
ajfa-11161	55	21	choice	choice	NOUN
ajfa-11161	55	22	of	of	ADP
ajfa-11161	55	23	capital	capital	NOUN
ajfa-11161	55	24	budgeting	budgeting	NOUN
ajfa-11161	55	25	practices	practice	NOUN
ajfa-11161	55	26	and	and	CCONJ
ajfa-11161	55	27	the	the	DET
ajfa-11161	55	28	results	result	NOUN
ajfa-11161	55	29	found	find	VERB
ajfa-11161	55	30	in	in	ADP
ajfa-11161	55	31	developed	develop	VERB
ajfa-11161	55	32	countries	country	NOUN
ajfa-11161	55	33	are	be	AUX
ajfa-11161	55	34	not	not	PART
ajfa-11161	55	35	consistent	consistent	ADJ
ajfa-11161	55	36	with	with	ADP
ajfa-11161	55	37	previous	previous	ADJ
ajfa-11161	55	38	studies	study	NOUN
ajfa-11161	55	39	(	(	PUNCT
ajfa-11161	55	40	e.g.	e.g.	ADV
ajfa-11161	55	41	,	,	PUNCT
ajfa-11161	55	42	brounen	brounen	PROPN
ajfa-11161	55	43	et	et	PROPN
ajfa-11161	55	44	al	al	PROPN
ajfa-11161	55	45	.	.	PROPN
ajfa-11161	55	46	,	,	PUNCT
ajfa-11161	55	47	2004	2004	NUM
ajfa-11161	55	48	)	)	PUNCT
ajfa-11161	55	49	,	,	PUNCT
ajfa-11161	55	50	leading	lead	VERB
ajfa-11161	55	51	to	to	ADP
ajfa-11161	55	52	a	a	DET
ajfa-11161	55	53	research	research	NOUN
ajfa-11161	55	54	question	question	NOUN
ajfa-11161	55	55	:	:	PUNCT
ajfa-11161	55	56	asian	asian	ADJ
ajfa-11161	55	57	journal	journal	NOUN
ajfa-11161	55	58	of	of	ADP
ajfa-11161	55	59	finance	finance	PROPN
ajfa-11161	55	60	&	&	CCONJ
ajfa-11161	55	61	accounting	accounting	PROPN
ajfa-11161	55	62	issn	issn	PROPN
ajfa-11161	55	63	1946	1946	NUM
ajfa-11161	55	64	-	-	PUNCT
ajfa-11161	55	65	052x	052x	PROPN
ajfa-11161	55	66	2017	2017	NUM
ajfa-11161	55	67	,	,	PUNCT
ajfa-11161	55	68	vol	vol	NOUN
ajfa-11161	55	69	.	.	NOUN
ajfa-11161	56	1	9	9	NUM
ajfa-11161	56	2	,	,	PUNCT
ajfa-11161	56	3	no	no	INTJ
ajfa-11161	56	4	.	.	NOUN
ajfa-11161	56	5	2	2	NUM
ajfa-11161	56	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	56	7	334	334	NUM
ajfa-11161	56	8	rq3	rq3	NOUN
ajfa-11161	56	9	:	:	PUNCT
ajfa-11161	56	10	is	be	AUX
ajfa-11161	56	11	there	there	PRON
ajfa-11161	56	12	any	any	DET
ajfa-11161	56	13	significant	significant	ADJ
ajfa-11161	56	14	difference	difference	NOUN
ajfa-11161	56	15	between	between	ADP
ajfa-11161	56	16	the	the	DET
ajfa-11161	56	17	educational	educational	ADJ
ajfa-11161	56	18	qualification	qualification	NOUN
ajfa-11161	56	19	of	of	ADP
ajfa-11161	56	20	financial	financial	ADJ
ajfa-11161	56	21	officers	officer	NOUN
ajfa-11161	56	22	’	'	PUNCT
ajfa-11161	56	23	and	and	CCONJ
ajfa-11161	56	24	firms	firm	NOUN
ajfa-11161	56	25	’	’	PART
ajfa-11161	56	26	capital	capital	NOUN
ajfa-11161	56	27	budgeting	budgeting	NOUN
ajfa-11161	56	28	practices	practice	NOUN
ajfa-11161	56	29	?	?	PUNCT
ajfa-11161	57	1	and	and	CCONJ
ajfa-11161	57	2	thus	thus	ADV
ajfa-11161	57	3	,	,	PUNCT
ajfa-11161	57	4	it	it	PRON
ajfa-11161	57	5	can	can	AUX
ajfa-11161	57	6	be	be	AUX
ajfa-11161	57	7	hypothesised	hypothesise	VERB
ajfa-11161	57	8	that	that	SCONJ
ajfa-11161	57	9	:	:	PUNCT
ajfa-11161	57	10	h3	h3	NOUN
ajfa-11161	57	11	:	:	PUNCT
ajfa-11161	57	12	financial	financial	ADJ
ajfa-11161	57	13	officers	officer	NOUN
ajfa-11161	57	14	with	with	ADP
ajfa-11161	57	15	higher	high	ADJ
ajfa-11161	57	16	educational	educational	ADJ
ajfa-11161	57	17	qualifications	qualification	NOUN
ajfa-11161	57	18	use	use	VERB
ajfa-11161	57	19	more	more	ADV
ajfa-11161	57	20	sophisticated	sophisticated	ADJ
ajfa-11161	57	21	capital	capital	NOUN
ajfa-11161	57	22	budgeting	budgeting	NOUN
ajfa-11161	57	23	practices	practice	NOUN
ajfa-11161	57	24	.	.	PUNCT
ajfa-11161	58	1	besides	besides	SCONJ
ajfa-11161	58	2	the	the	DET
ajfa-11161	58	3	educational	educational	ADJ
ajfa-11161	58	4	qualifications	qualification	NOUN
ajfa-11161	58	5	of	of	ADP
ajfa-11161	58	6	financial	financial	ADJ
ajfa-11161	58	7	officers	officer	NOUN
ajfa-11161	58	8	,	,	PUNCT
ajfa-11161	58	9	their	their	PRON
ajfa-11161	58	10	experience	experience	NOUN
ajfa-11161	58	11	might	might	AUX
ajfa-11161	58	12	also	also	ADV
ajfa-11161	58	13	determine	determine	VERB
ajfa-11161	58	14	their	their	PRON
ajfa-11161	58	15	choice	choice	NOUN
ajfa-11161	58	16	of	of	ADP
ajfa-11161	58	17	capital	capital	NOUN
ajfa-11161	58	18	budgeting	budgeting	NOUN
ajfa-11161	58	19	practice	practice	NOUN
ajfa-11161	58	20	.	.	PUNCT
ajfa-11161	59	1	however	however	ADV
ajfa-11161	59	2	,	,	PUNCT
ajfa-11161	59	3	a	a	DET
ajfa-11161	59	4	handful	handful	NOUN
ajfa-11161	59	5	of	of	ADP
ajfa-11161	59	6	research	research	NOUN
ajfa-11161	59	7	studies	study	NOUN
ajfa-11161	59	8	have	have	AUX
ajfa-11161	59	9	reported	report	VERB
ajfa-11161	59	10	that	that	SCONJ
ajfa-11161	59	11	the	the	DET
ajfa-11161	59	12	experience	experience	NOUN
ajfa-11161	59	13	of	of	ADP
ajfa-11161	59	14	financial	financial	ADJ
ajfa-11161	59	15	officers	officer	NOUN
ajfa-11161	59	16	will	will	AUX
ajfa-11161	59	17	determine	determine	VERB
ajfa-11161	59	18	the	the	DET
ajfa-11161	59	19	use	use	NOUN
ajfa-11161	59	20	of	of	ADP
ajfa-11161	59	21	capital	capital	NOUN
ajfa-11161	59	22	budgeting	budgeting	NOUN
ajfa-11161	59	23	methods	method	NOUN
ajfa-11161	59	24	since	since	SCONJ
ajfa-11161	59	25	over	over	ADP
ajfa-11161	59	26	time	time	NOUN
ajfa-11161	59	27	they	they	PRON
ajfa-11161	59	28	become	become	VERB
ajfa-11161	59	29	more	more	ADV
ajfa-11161	59	30	familiar	familiar	ADJ
ajfa-11161	59	31	with	with	ADP
ajfa-11161	59	32	more	more	ADV
ajfa-11161	59	33	sophisticated	sophisticated	ADJ
ajfa-11161	59	34	capital	capital	NOUN
ajfa-11161	59	35	budgeting	budgeting	NOUN
ajfa-11161	59	36	methods	method	NOUN
ajfa-11161	59	37	(	(	PUNCT
ajfa-11161	59	38	e.g.	e.g.	ADV
ajfa-11161	59	39	,	,	PUNCT
ajfa-11161	59	40	hermes	herme	NOUN
ajfa-11161	59	41	et	et	PROPN
ajfa-11161	59	42	al	al	PROPN
ajfa-11161	59	43	.	.	PROPN
ajfa-11161	59	44	,	,	PUNCT
ajfa-11161	59	45	2007	2007	NUM
ajfa-11161	59	46	;	;	PUNCT
ajfa-11161	60	1	verma	verma	PROPN
ajfa-11161	60	2	et	et	PROPN
ajfa-11161	60	3	al	al	PROPN
ajfa-11161	60	4	.	.	PROPN
ajfa-11161	60	5	,	,	PUNCT
ajfa-11161	60	6	2009	2009	NUM
ajfa-11161	60	7	)	)	PUNCT
ajfa-11161	60	8	and	and	CCONJ
ajfa-11161	60	9	thus	thus	ADV
ajfa-11161	60	10	,	,	PUNCT
ajfa-11161	60	11	this	this	DET
ajfa-11161	60	12	study	study	NOUN
ajfa-11161	60	13	raises	raise	VERB
ajfa-11161	60	14	the	the	DET
ajfa-11161	60	15	research	research	NOUN
ajfa-11161	60	16	question	question	NOUN
ajfa-11161	60	17	:	:	PUNCT
ajfa-11161	60	18	rq4	rq4	NOUN
ajfa-11161	60	19	:	:	PUNCT
ajfa-11161	60	20	is	be	AUX
ajfa-11161	60	21	there	there	PRON
ajfa-11161	60	22	any	any	DET
ajfa-11161	60	23	significant	significant	ADJ
ajfa-11161	60	24	difference	difference	NOUN
ajfa-11161	60	25	between	between	ADP
ajfa-11161	60	26	years	year	NOUN
ajfa-11161	60	27	of	of	ADP
ajfa-11161	60	28	experience	experience	NOUN
ajfa-11161	60	29	of	of	ADP
ajfa-11161	60	30	financial	financial	ADJ
ajfa-11161	60	31	officers	officer	NOUN
ajfa-11161	60	32	and	and	CCONJ
ajfa-11161	60	33	their	their	PRON
ajfa-11161	60	34	capital	capital	NOUN
ajfa-11161	60	35	budgeting	budgeting	NOUN
ajfa-11161	60	36	practices	practice	NOUN
ajfa-11161	60	37	?	?	PUNCT
ajfa-11161	61	1	and	and	CCONJ
ajfa-11161	61	2	thus	thus	ADV
ajfa-11161	61	3	,	,	PUNCT
ajfa-11161	61	4	it	it	PRON
ajfa-11161	61	5	can	can	AUX
ajfa-11161	61	6	be	be	AUX
ajfa-11161	61	7	hypothesised	hypothesise	VERB
ajfa-11161	61	8	that	that	SCONJ
ajfa-11161	61	9	:	:	PUNCT
ajfa-11161	61	10	h4	h4	NOUN
ajfa-11161	61	11	:	:	PUNCT
ajfa-11161	61	12	financial	financial	ADJ
ajfa-11161	61	13	officers	officer	NOUN
ajfa-11161	61	14	with	with	ADP
ajfa-11161	61	15	a	a	DET
ajfa-11161	61	16	short	short	ADJ
ajfa-11161	61	17	tenure	tenure	NOUN
ajfa-11161	61	18	use	use	VERB
ajfa-11161	61	19	simple	simple	ADJ
ajfa-11161	61	20	capital	capital	NOUN
ajfa-11161	61	21	budgeting	budgeting	NOUN
ajfa-11161	61	22	practices	practice	NOUN
ajfa-11161	61	23	.	.	PUNCT
ajfa-11161	62	1	3	3	X
ajfa-11161	62	2	.	.	X
ajfa-11161	62	3	methods	method	NOUN
ajfa-11161	62	4	sample	sample	VERB
ajfa-11161	62	5	287	287	NUM
ajfa-11161	62	6	companies	company	NOUN
ajfa-11161	62	7	were	be	AUX
ajfa-11161	62	8	listed	list	VERB
ajfa-11161	62	9	on	on	ADP
ajfa-11161	62	10	the	the	DET
ajfa-11161	62	11	colombo	colombo	NOUN
ajfa-11161	62	12	stock	stock	NOUN
ajfa-11161	62	13	exchange	exchange	NOUN
ajfa-11161	62	14	in	in	ADP
ajfa-11161	62	15	sri	sri	PROPN
ajfa-11161	62	16	lanka	lanka	PROPN
ajfa-11161	62	17	as	as	ADP
ajfa-11161	62	18	at	at	ADP
ajfa-11161	62	19	31.12.2013	31.12.2013	NUM
ajfa-11161	62	20	.	.	NOUN
ajfa-11161	62	21	from	from	ADP
ajfa-11161	62	22	the	the	DET
ajfa-11161	62	23	287	287	NUM
ajfa-11161	62	24	,	,	PUNCT
ajfa-11161	62	25	186	186	NUM
ajfa-11161	62	26	companies	company	NOUN
ajfa-11161	62	27	responded	respond	VERB
ajfa-11161	62	28	to	to	ADP
ajfa-11161	62	29	the	the	DET
ajfa-11161	62	30	survey	survey	NOUN
ajfa-11161	62	31	.	.	PUNCT
ajfa-11161	63	1	although	although	SCONJ
ajfa-11161	63	2	the	the	DET
ajfa-11161	63	3	people	people	NOUN
ajfa-11161	63	4	who	who	PRON
ajfa-11161	63	5	make	make	VERB
ajfa-11161	63	6	capital	capital	NOUN
ajfa-11161	63	7	budgeting	budgeting	NOUN
ajfa-11161	63	8	decisions	decision	NOUN
ajfa-11161	63	9	in	in	ADP
ajfa-11161	63	10	sri	sri	PROPN
ajfa-11161	63	11	lanka	lanka	PROPN
ajfa-11161	63	12	are	be	AUX
ajfa-11161	63	13	named	name	VERB
ajfa-11161	63	14	chief	chief	ADJ
ajfa-11161	63	15	financial	financial	ADJ
ajfa-11161	63	16	officers	officer	NOUN
ajfa-11161	63	17	,	,	PUNCT
ajfa-11161	63	18	chief	chief	ADJ
ajfa-11161	63	19	executive	executive	ADJ
ajfa-11161	63	20	officers	officer	NOUN
ajfa-11161	63	21	,	,	PUNCT
ajfa-11161	63	22	financial	financial	ADJ
ajfa-11161	63	23	controllers	controller	NOUN
ajfa-11161	63	24	,	,	PUNCT
ajfa-11161	63	25	finance	finance	NOUN
ajfa-11161	63	26	managers	manager	NOUN
ajfa-11161	63	27	,	,	PUNCT
ajfa-11161	63	28	management	management	NOUN
ajfa-11161	63	29	accountants	accountant	NOUN
ajfa-11161	63	30	,	,	PUNCT
ajfa-11161	63	31	and	and	CCONJ
ajfa-11161	63	32	financial	financial	ADJ
ajfa-11161	63	33	directors	director	NOUN
ajfa-11161	63	34	,	,	PUNCT
ajfa-11161	63	35	this	this	DET
ajfa-11161	63	36	research	research	NOUN
ajfa-11161	63	37	commonly	commonly	ADV
ajfa-11161	63	38	refers	refer	VERB
ajfa-11161	63	39	to	to	ADP
ajfa-11161	63	40	them	they	PRON
ajfa-11161	63	41	as	as	ADP
ajfa-11161	63	42	financial	financial	ADJ
ajfa-11161	63	43	officers	officer	NOUN
ajfa-11161	63	44	.	.	PUNCT
ajfa-11161	64	1	the	the	DET
ajfa-11161	64	2	self	self	NOUN
ajfa-11161	64	3	-	-	PUNCT
ajfa-11161	64	4	report	report	NOUN
ajfa-11161	64	5	questionnaire	questionnaire	NOUN
ajfa-11161	64	6	was	be	AUX
ajfa-11161	64	7	designed	design	VERB
ajfa-11161	64	8	and	and	CCONJ
ajfa-11161	64	9	emailed	email	VERB
ajfa-11161	64	10	to	to	ADP
ajfa-11161	64	11	the	the	DET
ajfa-11161	64	12	respondents	respondent	NOUN
ajfa-11161	64	13	,	,	PUNCT
ajfa-11161	64	14	some	some	PRON
ajfa-11161	64	15	were	be	AUX
ajfa-11161	64	16	directly	directly	ADV
ajfa-11161	64	17	distributed	distribute	VERB
ajfa-11161	64	18	and	and	CCONJ
ajfa-11161	64	19	some	some	PRON
ajfa-11161	64	20	were	be	AUX
ajfa-11161	64	21	posted	post	VERB
ajfa-11161	64	22	to	to	ADP
ajfa-11161	64	23	financial	financial	ADJ
ajfa-11161	64	24	officers	officer	NOUN
ajfa-11161	64	25	.	.	PUNCT
ajfa-11161	65	1	data	datum	NOUN
ajfa-11161	65	2	sources	source	NOUN
ajfa-11161	65	3	the	the	DET
ajfa-11161	65	4	relevant	relevant	ADJ
ajfa-11161	65	5	data	datum	NOUN
ajfa-11161	65	6	for	for	ADP
ajfa-11161	65	7	the	the	DET
ajfa-11161	65	8	purpose	purpose	NOUN
ajfa-11161	65	9	of	of	ADP
ajfa-11161	65	10	this	this	DET
ajfa-11161	65	11	study	study	NOUN
ajfa-11161	65	12	were	be	AUX
ajfa-11161	65	13	garnered	garner	VERB
ajfa-11161	65	14	from	from	ADP
ajfa-11161	65	15	primary	primary	ADJ
ajfa-11161	65	16	sources	source	NOUN
ajfa-11161	65	17	.	.	PUNCT
ajfa-11161	66	1	the	the	DET
ajfa-11161	66	2	primary	primary	ADJ
ajfa-11161	66	3	source	source	NOUN
ajfa-11161	66	4	of	of	ADP
ajfa-11161	66	5	data	datum	NOUN
ajfa-11161	66	6	collectionthe	collectionthe	ADJ
ajfa-11161	66	7	questionnaire	questionnaire	NOUN
ajfa-11161	66	8	a	a	DET
ajfa-11161	66	9	questionnaire	questionnaire	NOUN
ajfa-11161	66	10	was	be	AUX
ajfa-11161	66	11	administered	administer	VERB
ajfa-11161	66	12	to	to	PART
ajfa-11161	66	13	collect	collect	VERB
ajfa-11161	66	14	the	the	DET
ajfa-11161	66	15	primary	primary	ADJ
ajfa-11161	66	16	data	datum	NOUN
ajfa-11161	66	17	.	.	PUNCT
ajfa-11161	67	1	the	the	DET
ajfa-11161	67	2	questionnaire	questionnaire	NOUN
ajfa-11161	67	3	elicited	elicit	VERB
ajfa-11161	67	4	information	information	NOUN
ajfa-11161	67	5	regarding	regard	VERB
ajfa-11161	67	6	the	the	DET
ajfa-11161	67	7	company	company	NOUN
ajfa-11161	67	8	’s	’s	PART
ajfa-11161	67	9	demographic	demographic	ADJ
ajfa-11161	67	10	information	information	NOUN
ajfa-11161	67	11	(	(	PUNCT
ajfa-11161	67	12	including	include	VERB
ajfa-11161	67	13	the	the	DET
ajfa-11161	67	14	respondent	respondent	NOUN
ajfa-11161	67	15	’s	’s	PART
ajfa-11161	67	16	qualifications	qualification	NOUN
ajfa-11161	67	17	,	,	PUNCT
ajfa-11161	67	18	experience	experience	NOUN
ajfa-11161	67	19	and	and	CCONJ
ajfa-11161	67	20	type	type	NOUN
ajfa-11161	67	21	of	of	ADP
ajfa-11161	67	22	industry	industry	NOUN
ajfa-11161	67	23	)	)	PUNCT
ajfa-11161	67	24	and	and	CCONJ
ajfa-11161	67	25	corporate	corporate	ADJ
ajfa-11161	67	26	practices	practice	NOUN
ajfa-11161	67	27	regarding	regard	VERB
ajfa-11161	67	28	capital	capital	NOUN
ajfa-11161	67	29	budgeting	budgeting	NOUN
ajfa-11161	67	30	,	,	PUNCT
ajfa-11161	67	31	including	include	VERB
ajfa-11161	67	32	the	the	DET
ajfa-11161	67	33	size	size	NOUN
ajfa-11161	67	34	of	of	ADP
ajfa-11161	67	35	the	the	DET
ajfa-11161	67	36	capital	capital	NOUN
ajfa-11161	67	37	budget	budget	NOUN
ajfa-11161	67	38	,	,	PUNCT
ajfa-11161	67	39	the	the	DET
ajfa-11161	67	40	capital	capital	NOUN
ajfa-11161	67	41	budgeting	budgeting	NOUN
ajfa-11161	67	42	technique	technique	NOUN
ajfa-11161	67	43	and	and	CCONJ
ajfa-11161	67	44	supplementary	supplementary	ADJ
ajfa-11161	67	45	capital	capital	NOUN
ajfa-11161	67	46	budgeting	budgeting	NOUN
ajfa-11161	67	47	tools	tool	NOUN
ajfa-11161	67	48	for	for	ADP
ajfa-11161	67	49	incorporating	incorporate	VERB
ajfa-11161	67	50	risk	risk	NOUN
ajfa-11161	67	51	.	.	PUNCT
ajfa-11161	68	1	the	the	DET
ajfa-11161	68	2	questions	question	NOUN
ajfa-11161	68	3	measuring	measure	VERB
ajfa-11161	68	4	the	the	DET
ajfa-11161	68	5	capital	capital	NOUN
ajfa-11161	68	6	budgeting	budgeting	NOUN
ajfa-11161	68	7	practices	practice	NOUN
ajfa-11161	68	8	were	be	AUX
ajfa-11161	68	9	adopted	adopt	VERB
ajfa-11161	68	10	from	from	ADP
ajfa-11161	68	11	previous	previous	ADJ
ajfa-11161	68	12	seminal	seminal	ADJ
ajfa-11161	68	13	studies	study	NOUN
ajfa-11161	68	14	(	(	PUNCT
ajfa-11161	68	15	arnold	arnold	PROPN
ajfa-11161	68	16	&	&	CCONJ
ajfa-11161	68	17	hatzopoulos	hatzopoulos	PROPN
ajfa-11161	68	18	,	,	PUNCT
ajfa-11161	68	19	2000	2000	NUM
ajfa-11161	68	20	;	;	PUNCT
ajfa-11161	68	21	graham	graham	PROPN
ajfa-11161	68	22	&	&	CCONJ
ajfa-11161	68	23	harvey	harvey	PROPN
ajfa-11161	68	24	,	,	PUNCT
ajfa-11161	68	25	2001	2001	NUM
ajfa-11161	68	26	;	;	PUNCT
ajfa-11161	68	27	brounen	brounen	PROPN
ajfa-11161	68	28	et	et	PROPN
ajfa-11161	68	29	al	al	PROPN
ajfa-11161	68	30	.	.	PROPN
ajfa-11161	68	31	,	,	PUNCT
ajfa-11161	68	32	2004	2004	NUM
ajfa-11161	68	33	;	;	PUNCT
ajfa-11161	68	34	hermes	herme	NOUN
ajfa-11161	68	35	et	et	PROPN
ajfa-11161	68	36	al	al	PROPN
ajfa-11161	68	37	.	.	PROPN
ajfa-11161	68	38	,	,	PUNCT
ajfa-11161	68	39	2007	2007	NUM
ajfa-11161	68	40	;	;	PUNCT
ajfa-11161	68	41	verma	verma	PROPN
ajfa-11161	68	42	et	et	PROPN
ajfa-11161	68	43	al	al	PROPN
ajfa-11161	68	44	.	.	PROPN
ajfa-11161	68	45	,	,	PUNCT
ajfa-11161	68	46	2009	2009	NUM
ajfa-11161	68	47	)	)	PUNCT
ajfa-11161	68	48	.	.	PUNCT
ajfa-11161	69	1	nonetheless	nonetheless	ADV
ajfa-11161	69	2	,	,	PUNCT
ajfa-11161	69	3	fundamental	fundamental	ADJ
ajfa-11161	69	4	changes	change	NOUN
ajfa-11161	69	5	were	be	AUX
ajfa-11161	69	6	made	make	VERB
ajfa-11161	69	7	to	to	ADP
ajfa-11161	69	8	the	the	DET
ajfa-11161	69	9	questionnaire	questionnaire	NOUN
ajfa-11161	69	10	in	in	ADP
ajfa-11161	69	11	order	order	NOUN
ajfa-11161	69	12	to	to	PART
ajfa-11161	69	13	fit	fit	VERB
ajfa-11161	69	14	with	with	ADP
ajfa-11161	69	15	the	the	DET
ajfa-11161	69	16	sri	sri	ADJ
ajfa-11161	69	17	lankan	lankan	PROPN
ajfa-11161	69	18	context	context	NOUN
ajfa-11161	69	19	.	.	PUNCT
ajfa-11161	70	1	the	the	DET
ajfa-11161	70	2	questionnaire	questionnaire	NOUN
ajfa-11161	70	3	survey	survey	NOUN
ajfa-11161	70	4	was	be	AUX
ajfa-11161	70	5	carried	carry	VERB
ajfa-11161	70	6	during	during	ADP
ajfa-11161	70	7	the	the	DET
ajfa-11161	70	8	period	period	NOUN
ajfa-11161	70	9	from	from	ADP
ajfa-11161	70	10	june	june	PROPN
ajfa-11161	70	11	to	to	ADP
ajfa-11161	70	12	december	december	PROPN
ajfa-11161	70	13	2013	2013	NUM
ajfa-11161	70	14	.	.	PUNCT
ajfa-11161	71	1	asian	asian	ADJ
ajfa-11161	71	2	journal	journal	PROPN
ajfa-11161	71	3	of	of	ADP
ajfa-11161	71	4	finance	finance	PROPN
ajfa-11161	71	5	&	&	CCONJ
ajfa-11161	71	6	accounting	accounting	PROPN
ajfa-11161	71	7	issn	issn	PROPN
ajfa-11161	71	8	1946	1946	NUM
ajfa-11161	71	9	-	-	PUNCT
ajfa-11161	71	10	052x	052x	PROPN
ajfa-11161	71	11	2017	2017	NUM
ajfa-11161	71	12	,	,	PUNCT
ajfa-11161	71	13	vol	vol	NOUN
ajfa-11161	71	14	.	.	NOUN
ajfa-11161	71	15	9	9	NUM
ajfa-11161	71	16	,	,	PUNCT
ajfa-11161	71	17	no	no	NOUN
ajfa-11161	71	18	.	.	NOUN
ajfa-11161	71	19	2	2	NUM
ajfa-11161	71	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	71	21	335	335	NUM
ajfa-11161	71	22	4	4	NUM
ajfa-11161	71	23	.	.	PUNCT
ajfa-11161	72	1	data	datum	NOUN
ajfa-11161	72	2	analysis	analysis	NOUN
ajfa-11161	72	3	following	follow	VERB
ajfa-11161	72	4	paragraphs	paragraph	NOUN
ajfa-11161	72	5	intend	intend	VERB
ajfa-11161	72	6	to	to	PART
ajfa-11161	72	7	answer	answer	VERB
ajfa-11161	72	8	the	the	DET
ajfa-11161	72	9	research	research	NOUN
ajfa-11161	72	10	question	question	NOUN
ajfa-11161	72	11	concerning	concern	VERB
ajfa-11161	72	12	do	do	AUX
ajfa-11161	72	13	firms	firm	NOUN
ajfa-11161	72	14	’	'	PUNCT
ajfa-11161	72	15	characteristics	characteristic	NOUN
ajfa-11161	72	16	make	make	VERB
ajfa-11161	72	17	a	a	DET
ajfa-11161	72	18	difference	difference	NOUN
ajfa-11161	72	19	of	of	ADP
ajfa-11161	72	20	the	the	DET
ajfa-11161	72	21	choice	choice	NOUN
ajfa-11161	72	22	of	of	ADP
ajfa-11161	72	23	capital	capital	NOUN
ajfa-11161	72	24	budgeting	budgeting	NOUN
ajfa-11161	72	25	practices	practice	NOUN
ajfa-11161	72	26	.	.	PUNCT
ajfa-11161	73	1	firstly	firstly	ADV
ajfa-11161	73	2	,	,	PUNCT
ajfa-11161	73	3	descriptive	descriptive	ADJ
ajfa-11161	73	4	analysis	analysis	NOUN
ajfa-11161	73	5	of	of	ADP
ajfa-11161	73	6	survey	survey	NOUN
ajfa-11161	73	7	responses	response	NOUN
ajfa-11161	73	8	is	be	AUX
ajfa-11161	73	9	presented	present	VERB
ajfa-11161	73	10	including	include	VERB
ajfa-11161	73	11	educational	educational	ADJ
ajfa-11161	73	12	qualification	qualification	NOUN
ajfa-11161	73	13	of	of	ADP
ajfa-11161	73	14	the	the	DET
ajfa-11161	73	15	financial	financial	ADJ
ajfa-11161	73	16	officers	officer	NOUN
ajfa-11161	73	17	,	,	PUNCT
ajfa-11161	73	18	experience	experience	NOUN
ajfa-11161	73	19	of	of	ADP
ajfa-11161	73	20	the	the	DET
ajfa-11161	73	21	financial	financial	ADJ
ajfa-11161	73	22	officers	officer	NOUN
ajfa-11161	73	23	,	,	PUNCT
ajfa-11161	73	24	types	type	NOUN
ajfa-11161	73	25	of	of	ADP
ajfa-11161	73	26	industry	industry	NOUN
ajfa-11161	73	27	,	,	PUNCT
ajfa-11161	73	28	and	and	CCONJ
ajfa-11161	73	29	size	size	NOUN
ajfa-11161	73	30	of	of	ADP
ajfa-11161	73	31	the	the	DET
ajfa-11161	73	32	capital	capital	NOUN
ajfa-11161	73	33	budget	budget	NOUN
ajfa-11161	73	34	.	.	PUNCT
ajfa-11161	74	1	secondly	secondly	ADV
ajfa-11161	74	2	,	,	PUNCT
ajfa-11161	74	3	analysis	analysis	NOUN
ajfa-11161	74	4	focuses	focus	VERB
ajfa-11161	74	5	on	on	ADP
ajfa-11161	74	6	the	the	DET
ajfa-11161	74	7	identification	identification	NOUN
ajfa-11161	74	8	of	of	ADP
ajfa-11161	74	9	prevailing	prevail	VERB
ajfa-11161	74	10	capital	capital	NOUN
ajfa-11161	74	11	budgeting	budgeting	NOUN
ajfa-11161	74	12	practices	practice	NOUN
ajfa-11161	74	13	in	in	ADP
ajfa-11161	74	14	sri	sri	PROPN
ajfa-11161	74	15	lanka	lanka	PROPN
ajfa-11161	74	16	.	.	PUNCT
ajfa-11161	75	1	thirdly	thirdly	ADV
ajfa-11161	75	2	,	,	PUNCT
ajfa-11161	75	3	firms	firm	NOUN
ajfa-11161	75	4	’	'	PUNCT
ajfa-11161	75	5	characteristics	characteristic	NOUN
ajfa-11161	75	6	are	be	AUX
ajfa-11161	75	7	examined	examine	VERB
ajfa-11161	75	8	to	to	PART
ajfa-11161	75	9	see	see	VERB
ajfa-11161	75	10	the	the	DET
ajfa-11161	75	11	differences	difference	NOUN
ajfa-11161	75	12	in	in	ADP
ajfa-11161	75	13	the	the	DET
ajfa-11161	75	14	choice	choice	NOUN
ajfa-11161	75	15	of	of	ADP
ajfa-11161	75	16	capital	capital	NOUN
ajfa-11161	75	17	budgeting	budgeting	NOUN
ajfa-11161	75	18	practices	practice	NOUN
ajfa-11161	75	19	.	.	PUNCT
ajfa-11161	76	1	descriptive	descriptive	ADJ
ajfa-11161	76	2	analysis	analysis	NOUN
ajfa-11161	76	3	of	of	ADP
ajfa-11161	76	4	the	the	DET
ajfa-11161	76	5	survey	survey	NOUN
ajfa-11161	76	6	responses	response	VERB
ajfa-11161	76	7	educational	educational	ADJ
ajfa-11161	76	8	qualification	qualification	NOUN
ajfa-11161	76	9	of	of	ADP
ajfa-11161	76	10	the	the	DET
ajfa-11161	76	11	financial	financial	ADJ
ajfa-11161	76	12	officers	officer	NOUN
ajfa-11161	76	13	classification	classification	NOUN
ajfa-11161	76	14	of	of	ADP
ajfa-11161	76	15	the	the	DET
ajfa-11161	76	16	educational	educational	ADJ
ajfa-11161	76	17	qualification	qualification	NOUN
ajfa-11161	76	18	of	of	ADP
ajfa-11161	76	19	the	the	DET
ajfa-11161	76	20	financial	financial	ADJ
ajfa-11161	76	21	officers	officer	NOUN
ajfa-11161	76	22	was	be	AUX
ajfa-11161	76	23	grouped	group	VERB
ajfa-11161	76	24	into	into	ADP
ajfa-11161	76	25	:	:	PUNCT
ajfa-11161	76	26	bachelor	bachelor	NOUN
ajfa-11161	76	27	degree	degree	NOUN
ajfa-11161	76	28	,	,	PUNCT
ajfa-11161	76	29	mba	mba	NOUN
ajfa-11161	76	30	,	,	PUNCT
ajfa-11161	76	31	non	non	ADJ
ajfa-11161	76	32	-	-	ADJ
ajfa-11161	76	33	mba	mba	ADJ
ajfa-11161	76	34	master	master	NOUN
ajfa-11161	76	35	’s	’s	NOUN
ajfa-11161	76	36	,	,	PUNCT
ajfa-11161	76	37	above	above	ADP
ajfa-11161	76	38	master	master	NOUN
ajfa-11161	76	39	’s	’s	PART
ajfa-11161	76	40	degree	degree	NOUN
ajfa-11161	76	41	and	and	CCONJ
ajfa-11161	76	42	professional	professional	ADJ
ajfa-11161	76	43	qualification	qualification	NOUN
ajfa-11161	76	44	.	.	PUNCT
ajfa-11161	77	1	above	above	ADP
ajfa-11161	77	2	master	master	NOUN
ajfa-11161	77	3	degree	degree	NOUN
ajfa-11161	77	4	qualification	qualification	NOUN
ajfa-11161	77	5	(	(	PUNCT
ajfa-11161	77	6	e.g.	e.g.	ADV
ajfa-11161	77	7	,	,	PUNCT
ajfa-11161	77	8	mphil	mphil	PROPN
ajfa-11161	77	9	/	/	SYM
ajfa-11161	77	10	phd	phd	NOUN
ajfa-11161	77	11	or	or	CCONJ
ajfa-11161	77	12	master	master	NOUN
ajfa-11161	77	13	degree	degree	NOUN
ajfa-11161	77	14	with	with	ADP
ajfa-11161	77	15	professional	professional	ADJ
ajfa-11161	77	16	qualification	qualification	NOUN
ajfa-11161	77	17	)	)	PUNCT
ajfa-11161	77	18	was	be	AUX
ajfa-11161	77	19	held	hold	VERB
ajfa-11161	77	20	by	by	ADP
ajfa-11161	77	21	52.2	52.2	NUM
ajfa-11161	77	22	%	%	NOUN
ajfa-11161	77	23	of	of	ADP
ajfa-11161	77	24	financial	financial	ADJ
ajfa-11161	77	25	officers	officer	NOUN
ajfa-11161	77	26	,	,	PUNCT
ajfa-11161	77	27	followed	follow	VERB
ajfa-11161	77	28	by	by	ADP
ajfa-11161	77	29	mba	mba	NOUN
ajfa-11161	77	30	qualification	qualification	NOUN
ajfa-11161	77	31	(	(	PUNCT
ajfa-11161	77	32	29	29	NUM
ajfa-11161	77	33	%	%	NOUN
ajfa-11161	77	34	)	)	PUNCT
ajfa-11161	77	35	,	,	PUNCT
ajfa-11161	77	36	non	non	ADJ
ajfa-11161	77	37	-	-	ADJ
ajfa-11161	77	38	mba	mba	ADJ
ajfa-11161	77	39	master	master	NOUN
ajfa-11161	77	40	’s	’s	PART
ajfa-11161	77	41	(	(	PUNCT
ajfa-11161	77	42	13.4	13.4	NUM
ajfa-11161	77	43	%	%	NOUN
ajfa-11161	77	44	)	)	PUNCT
ajfa-11161	77	45	,	,	PUNCT
ajfa-11161	77	46	bachelor	bachelor	NOUN
ajfa-11161	77	47	degree	degree	NOUN
ajfa-11161	77	48	(	(	PUNCT
ajfa-11161	77	49	3.8	3.8	NUM
ajfa-11161	77	50	%	%	NOUN
ajfa-11161	77	51	)	)	PUNCT
ajfa-11161	77	52	and	and	CCONJ
ajfa-11161	77	53	professional	professional	ADJ
ajfa-11161	77	54	qualification	qualification	NOUN
ajfa-11161	77	55	(	(	PUNCT
ajfa-11161	77	56	1.6	1.6	NUM
ajfa-11161	77	57	%	%	NOUN
ajfa-11161	77	58	)	)	PUNCT
ajfa-11161	77	59	.	.	PUNCT
ajfa-11161	78	1	further	far	ADV
ajfa-11161	78	2	to	to	ADP
ajfa-11161	78	3	such	such	ADJ
ajfa-11161	78	4	general	general	ADJ
ajfa-11161	78	5	classification	classification	NOUN
ajfa-11161	78	6	,	,	PUNCT
ajfa-11161	78	7	the	the	DET
ajfa-11161	78	8	educational	educational	ADJ
ajfa-11161	78	9	qualification	qualification	NOUN
ajfa-11161	78	10	of	of	ADP
ajfa-11161	78	11	the	the	DET
ajfa-11161	78	12	financial	financial	ADJ
ajfa-11161	78	13	officers	officer	NOUN
ajfa-11161	78	14	was	be	AUX
ajfa-11161	78	15	regrouped	regroup	VERB
ajfa-11161	78	16	into	into	ADP
ajfa-11161	78	17	two	two	NUM
ajfa-11161	78	18	for	for	ADP
ajfa-11161	78	19	analytical	analytical	ADJ
ajfa-11161	78	20	purposes	purpose	NOUN
ajfa-11161	78	21	:	:	PUNCT
ajfa-11161	78	22	mba	mba	NOUN
ajfa-11161	78	23	-	-	PUNCT
ajfa-11161	78	24	level	level	NOUN
ajfa-11161	78	25	and	and	CCONJ
ajfa-11161	78	26	above	above	ADP
ajfa-11161	78	27	and	and	CCONJ
ajfa-11161	78	28	non	non	ADJ
ajfa-11161	78	29	-	-	ADJ
ajfa-11161	78	30	mba	mba	NOUN
ajfa-11161	78	31	and	and	CCONJ
ajfa-11161	78	32	other	other	ADJ
ajfa-11161	78	33	.	.	PUNCT
ajfa-11161	79	1	the	the	DET
ajfa-11161	79	2	mba	mba	NOUN
ajfa-11161	79	3	-	-	PUNCT
ajfa-11161	79	4	level	level	NOUN
ajfa-11161	79	5	and	and	CCONJ
ajfa-11161	79	6	above	above	ADV
ajfa-11161	79	7	includes	include	VERB
ajfa-11161	79	8	both	both	PRON
ajfa-11161	79	9	mba	mba	NOUN
ajfa-11161	79	10	and	and	CCONJ
ajfa-11161	79	11	above	above	ADP
ajfa-11161	79	12	master	master	NOUN
ajfa-11161	79	13	’s	’s	PART
ajfa-11161	79	14	degree	degree	NOUN
ajfa-11161	79	15	whereas	whereas	SCONJ
ajfa-11161	79	16	non	non	ADJ
ajfa-11161	79	17	-	-	ADJ
ajfa-11161	79	18	mba	mba	ADJ
ajfa-11161	79	19	and	and	CCONJ
ajfa-11161	79	20	other	other	ADJ
ajfa-11161	79	21	includes	include	VERB
ajfa-11161	79	22	bachelor	bachelor	NOUN
ajfa-11161	79	23	degree	degree	NOUN
ajfa-11161	79	24	,	,	PUNCT
ajfa-11161	79	25	non	non	ADJ
ajfa-11161	79	26	-	-	ADJ
ajfa-11161	79	27	mba	mba	ADJ
ajfa-11161	79	28	master	master	NOUN
ajfa-11161	79	29	’s	’s	PART
ajfa-11161	79	30	and	and	CCONJ
ajfa-11161	79	31	professional	professional	ADJ
ajfa-11161	79	32	qualification	qualification	NOUN
ajfa-11161	79	33	.	.	PUNCT
ajfa-11161	80	1	the	the	DET
ajfa-11161	80	2	classifications	classification	NOUN
ajfa-11161	80	3	were	be	AUX
ajfa-11161	80	4	in	in	ADP
ajfa-11161	80	5	line	line	NOUN
ajfa-11161	80	6	with	with	ADP
ajfa-11161	80	7	graham	graham	PROPN
ajfa-11161	80	8	and	and	CCONJ
ajfa-11161	80	9	harvey	harvey	PROPN
ajfa-11161	80	10	(	(	PUNCT
ajfa-11161	80	11	2001	2001	NUM
ajfa-11161	80	12	)	)	PUNCT
ajfa-11161	80	13	and	and	CCONJ
ajfa-11161	80	14	brounen	brounen	PROPN
ajfa-11161	80	15	et	et	PROPN
ajfa-11161	80	16	al.(2004	al.(2004	PROPN
ajfa-11161	80	17	)	)	PUNCT
ajfa-11161	80	18	.	.	PUNCT
ajfa-11161	81	1	experience	experience	NOUN
ajfa-11161	81	2	of	of	ADP
ajfa-11161	81	3	the	the	DET
ajfa-11161	81	4	financial	financial	ADJ
ajfa-11161	81	5	officers	officer	NOUN
ajfa-11161	81	6	experience	experience	NOUN
ajfa-11161	81	7	of	of	ADP
ajfa-11161	81	8	the	the	DET
ajfa-11161	81	9	financial	financial	ADJ
ajfa-11161	81	10	officers	officer	NOUN
ajfa-11161	81	11	was	be	AUX
ajfa-11161	81	12	classified	classify	VERB
ajfa-11161	81	13	into	into	ADP
ajfa-11161	81	14	four	four	NUM
ajfa-11161	81	15	groups	group	NOUN
ajfa-11161	81	16	in	in	ADP
ajfa-11161	81	17	terms	term	NOUN
ajfa-11161	81	18	of	of	ADP
ajfa-11161	81	19	number	number	NOUN
ajfa-11161	81	20	of	of	ADP
ajfa-11161	81	21	years	year	NOUN
ajfa-11161	81	22	they	they	PRON
ajfa-11161	81	23	had	have	AUX
ajfa-11161	81	24	been	be	AUX
ajfa-11161	81	25	in	in	ADP
ajfa-11161	81	26	the	the	DET
ajfa-11161	81	27	profession	profession	NOUN
ajfa-11161	81	28	:	:	PUNCT
ajfa-11161	81	29	less	less	ADJ
ajfa-11161	81	30	than	than	ADP
ajfa-11161	81	31	5	5	NUM
ajfa-11161	81	32	years	year	NOUN
ajfa-11161	81	33	,	,	PUNCT
ajfa-11161	81	34	5	5	NUM
ajfa-11161	81	35	-	-	SYM
ajfa-11161	81	36	9	9	NUM
ajfa-11161	81	37	years	year	NOUN
ajfa-11161	81	38	,	,	PUNCT
ajfa-11161	81	39	10	10	NUM
ajfa-11161	81	40	-	-	SYM
ajfa-11161	81	41	19	19	NUM
ajfa-11161	81	42	years	year	NOUN
ajfa-11161	81	43	and	and	CCONJ
ajfa-11161	81	44	20	20	NUM
ajfa-11161	81	45	years	year	NOUN
ajfa-11161	81	46	and	and	CCONJ
ajfa-11161	81	47	more	more	ADJ
ajfa-11161	81	48	.	.	PUNCT
ajfa-11161	82	1	the	the	DET
ajfa-11161	82	2	higher	high	ADJ
ajfa-11161	82	3	number	number	NOUN
ajfa-11161	82	4	of	of	ADP
ajfa-11161	82	5	financial	financial	ADJ
ajfa-11161	82	6	officers	officer	NOUN
ajfa-11161	82	7	had	have	VERB
ajfa-11161	82	8	10	10	NUM
ajfa-11161	82	9	to	to	PART
ajfa-11161	82	10	19	19	NUM
ajfa-11161	82	11	years	year	NOUN
ajfa-11161	82	12	’	'	PUNCT
ajfa-11161	82	13	experience	experience	NOUN
ajfa-11161	82	14	(	(	PUNCT
ajfa-11161	82	15	n=81	n=81	PROPN
ajfa-11161	82	16	)	)	PUNCT
ajfa-11161	82	17	,	,	PUNCT
ajfa-11161	82	18	followed	follow	VERB
ajfa-11161	82	19	by	by	ADP
ajfa-11161	82	20	20	20	NUM
ajfa-11161	82	21	years	year	NOUN
ajfa-11161	82	22	’	'	PUNCT
ajfa-11161	82	23	and	and	CCONJ
ajfa-11161	82	24	more	more	ADJ
ajfa-11161	82	25	experience	experience	NOUN
ajfa-11161	82	26	(	(	PUNCT
ajfa-11161	82	27	n=77	n=77	PROPN
ajfa-11161	82	28	)	)	PUNCT
ajfa-11161	82	29	,	,	PUNCT
ajfa-11161	82	30	5	5	NUM
ajfa-11161	82	31	to	to	PART
ajfa-11161	82	32	9	9	NUM
ajfa-11161	82	33	years	year	NOUN
ajfa-11161	82	34	’	'	PUNCT
ajfa-11161	82	35	(	(	PUNCT
ajfa-11161	82	36	n=21	n=21	NOUN
ajfa-11161	82	37	)	)	PUNCT
ajfa-11161	82	38	and	and	CCONJ
ajfa-11161	82	39	a	a	DET
ajfa-11161	82	40	small	small	ADJ
ajfa-11161	82	41	number	number	NOUN
ajfa-11161	82	42	of	of	ADP
ajfa-11161	82	43	financial	financial	ADJ
ajfa-11161	82	44	officers	officer	NOUN
ajfa-11161	82	45	had	have	VERB
ajfa-11161	82	46	less	less	ADJ
ajfa-11161	82	47	than	than	ADP
ajfa-11161	82	48	5	5	NUM
ajfa-11161	82	49	years	year	NOUN
ajfa-11161	82	50	’	'	PUNCT
ajfa-11161	82	51	experience	experience	NOUN
ajfa-11161	82	52	(	(	PUNCT
ajfa-11161	82	53	n=7	n=7	PROPN
ajfa-11161	82	54	)	)	PUNCT
ajfa-11161	82	55	.	.	PUNCT
ajfa-11161	83	1	for	for	ADP
ajfa-11161	83	2	analytical	analytical	ADJ
ajfa-11161	83	3	purposes	purpose	NOUN
ajfa-11161	83	4	,	,	PUNCT
ajfa-11161	83	5	experience	experience	NOUN
ajfa-11161	83	6	of	of	ADP
ajfa-11161	83	7	financial	financial	ADJ
ajfa-11161	83	8	officers	officer	NOUN
ajfa-11161	83	9	was	be	AUX
ajfa-11161	83	10	regrouped	regroup	VERB
ajfa-11161	83	11	into	into	ADP
ajfa-11161	83	12	two	two	NUM
ajfa-11161	83	13	in	in	ADP
ajfa-11161	83	14	line	line	NOUN
ajfa-11161	83	15	with	with	ADP
ajfa-11161	83	16	graham	graham	PROPN
ajfa-11161	83	17	and	and	CCONJ
ajfa-11161	83	18	harvey	harvey	PROPN
ajfa-11161	83	19	(	(	PUNCT
ajfa-11161	83	20	2001	2001	NUM
ajfa-11161	83	21	)	)	PUNCT
ajfa-11161	83	22	and	and	CCONJ
ajfa-11161	83	23	brounen	brounen	PROPN
ajfa-11161	83	24	et	et	PROPN
ajfa-11161	83	25	al.(2004	al.(2004	PROPN
ajfa-11161	83	26	):	):	PUNCT
ajfa-11161	83	27	short	short	ADJ
ajfa-11161	83	28	tenure	tenure	NOUN
ajfa-11161	83	29	and	and	CCONJ
ajfa-11161	83	30	long	long	ADJ
ajfa-11161	83	31	tenure	tenure	NOUN
ajfa-11161	83	32	.	.	PUNCT
ajfa-11161	84	1	the	the	DET
ajfa-11161	84	2	short	short	ADJ
ajfa-11161	84	3	tenure	tenure	NOUN
ajfa-11161	84	4	includes	include	VERB
ajfa-11161	84	5	both	both	DET
ajfa-11161	84	6	less	less	ADJ
ajfa-11161	84	7	than	than	ADP
ajfa-11161	84	8	5	5	NUM
ajfa-11161	84	9	years	year	NOUN
ajfa-11161	84	10	’	'	PUNCT
ajfa-11161	84	11	experience	experience	NOUN
ajfa-11161	84	12	and	and	CCONJ
ajfa-11161	84	13	5	5	NUM
ajfa-11161	84	14	-	-	SYM
ajfa-11161	84	15	9	9	NUM
ajfa-11161	84	16	years	year	NOUN
ajfa-11161	84	17	’	'	PUNCT
ajfa-11161	84	18	experience	experience	NOUN
ajfa-11161	84	19	whereas	whereas	SCONJ
ajfa-11161	84	20	long	long	ADJ
ajfa-11161	84	21	tenure	tenure	NOUN
ajfa-11161	84	22	includes	include	VERB
ajfa-11161	84	23	both	both	DET
ajfa-11161	84	24	10	10	NUM
ajfa-11161	84	25	-	-	SYM
ajfa-11161	84	26	19	19	NUM
ajfa-11161	84	27	years	year	NOUN
ajfa-11161	84	28	’	'	PUNCT
ajfa-11161	84	29	experience	experience	NOUN
ajfa-11161	84	30	and	and	CCONJ
ajfa-11161	84	31	20	20	NUM
ajfa-11161	84	32	and	and	CCONJ
ajfa-11161	84	33	more	more	ADJ
ajfa-11161	84	34	years	year	NOUN
ajfa-11161	84	35	’	'	PUNCT
ajfa-11161	84	36	experience	experience	NOUN
ajfa-11161	84	37	.	.	PUNCT
ajfa-11161	85	1	types	type	NOUN
ajfa-11161	85	2	of	of	ADP
ajfa-11161	85	3	industry	industry	NOUN
ajfa-11161	85	4	types	type	NOUN
ajfa-11161	85	5	of	of	ADP
ajfa-11161	85	6	industry	industry	NOUN
ajfa-11161	85	7	were	be	AUX
ajfa-11161	85	8	initially	initially	ADV
ajfa-11161	85	9	classified	classify	VERB
ajfa-11161	85	10	in	in	ADP
ajfa-11161	85	11	terms	term	NOUN
ajfa-11161	85	12	of	of	ADP
ajfa-11161	85	13	their	their	PRON
ajfa-11161	85	14	nature	nature	NOUN
ajfa-11161	85	15	(	(	PUNCT
ajfa-11161	85	16	verbeeten	verbeeten	NOUN
ajfa-11161	85	17	,	,	PUNCT
ajfa-11161	85	18	2006	2006	NUM
ajfa-11161	85	19	)	)	PUNCT
ajfa-11161	85	20	as	as	SCONJ
ajfa-11161	85	21	shown	show	VERB
ajfa-11161	85	22	in	in	ADP
ajfa-11161	85	23	table	table	NOUN
ajfa-11161	85	24	1	1	NUM
ajfa-11161	85	25	:	:	PUNCT
ajfa-11161	85	26	financial	financial	ADJ
ajfa-11161	85	27	service	service	NOUN
ajfa-11161	85	28	industry	industry	NOUN
ajfa-11161	85	29	,	,	PUNCT
ajfa-11161	85	30	manufacturing	manufacturing	NOUN
ajfa-11161	85	31	industry	industry	NOUN
ajfa-11161	85	32	,	,	PUNCT
ajfa-11161	85	33	diversified	diversified	ADJ
ajfa-11161	85	34	holdings	holding	NOUN
ajfa-11161	85	35	,	,	PUNCT
ajfa-11161	85	36	health	health	NOUN
ajfa-11161	85	37	care	care	NOUN
ajfa-11161	85	38	industry	industry	NOUN
ajfa-11161	85	39	,	,	PUNCT
ajfa-11161	85	40	hotel	hotel	NOUN
ajfa-11161	85	41	industry	industry	NOUN
ajfa-11161	85	42	and	and	CCONJ
ajfa-11161	85	43	other	other	ADJ
ajfa-11161	85	44	non	non	ADJ
ajfa-11161	85	45	-	-	ADJ
ajfa-11161	85	46	financial	financial	ADJ
ajfa-11161	85	47	industry	industry	NOUN
ajfa-11161	85	48	.	.	PUNCT
ajfa-11161	86	1	as	as	SCONJ
ajfa-11161	86	2	can	can	AUX
ajfa-11161	86	3	be	be	AUX
ajfa-11161	86	4	seen	see	VERB
ajfa-11161	86	5	in	in	ADP
ajfa-11161	86	6	the	the	DET
ajfa-11161	86	7	table	table	NOUN
ajfa-11161	86	8	,	,	PUNCT
ajfa-11161	86	9	52.7	52.7	NUM
ajfa-11161	86	10	%	%	NOUN
ajfa-11161	86	11	of	of	ADP
ajfa-11161	86	12	industries	industry	NOUN
ajfa-11161	86	13	are	be	AUX
ajfa-11161	86	14	manufacturing	manufacture	VERB
ajfa-11161	86	15	,	,	PUNCT
ajfa-11161	86	16	followed	follow	VERB
ajfa-11161	86	17	by	by	ADP
ajfa-11161	86	18	other	other	ADJ
ajfa-11161	86	19	non	non	ADJ
ajfa-11161	86	20	-	-	ADJ
ajfa-11161	86	21	financial	financial	ADJ
ajfa-11161	86	22	industry	industry	NOUN
ajfa-11161	86	23	(	(	PUNCT
ajfa-11161	86	24	17.7	17.7	NUM
ajfa-11161	86	25	%	%	NOUN
ajfa-11161	86	26	)	)	PUNCT
ajfa-11161	86	27	,	,	PUNCT
ajfa-11161	86	28	hotel	hotel	NOUN
ajfa-11161	86	29	asian	asian	ADJ
ajfa-11161	86	30	journal	journal	NOUN
ajfa-11161	86	31	of	of	ADP
ajfa-11161	86	32	finance	finance	PROPN
ajfa-11161	86	33	&	&	CCONJ
ajfa-11161	86	34	accounting	accounting	PROPN
ajfa-11161	86	35	issn	issn	PROPN
ajfa-11161	86	36	1946	1946	NUM
ajfa-11161	86	37	-	-	PUNCT
ajfa-11161	86	38	052x	052x	PROPN
ajfa-11161	86	39	2017	2017	NUM
ajfa-11161	86	40	,	,	PUNCT
ajfa-11161	86	41	vol	vol	NOUN
ajfa-11161	86	42	.	.	NOUN
ajfa-11161	87	1	9	9	NUM
ajfa-11161	87	2	,	,	PUNCT
ajfa-11161	87	3	no	no	INTJ
ajfa-11161	87	4	.	.	NOUN
ajfa-11161	87	5	2	2	NUM
ajfa-11161	87	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	87	7	336	336	NUM
ajfa-11161	87	8	industry	industry	NOUN
ajfa-11161	87	9	(	(	PUNCT
ajfa-11161	87	10	15.6	15.6	NUM
ajfa-11161	87	11	%	%	NOUN
ajfa-11161	87	12	)	)	PUNCT
ajfa-11161	87	13	,	,	PUNCT
ajfa-11161	87	14	diversified	diversified	ADJ
ajfa-11161	87	15	holdings	holding	NOUN
ajfa-11161	87	16	(	(	PUNCT
ajfa-11161	87	17	5.9	5.9	NUM
ajfa-11161	87	18	%	%	NOUN
ajfa-11161	87	19	)	)	PUNCT
ajfa-11161	87	20	,	,	PUNCT
ajfa-11161	87	21	financial	financial	ADJ
ajfa-11161	87	22	service	service	NOUN
ajfa-11161	87	23	industry	industry	NOUN
ajfa-11161	87	24	(	(	PUNCT
ajfa-11161	87	25	4.8	4.8	NUM
ajfa-11161	87	26	%	%	NOUN
ajfa-11161	87	27	)	)	PUNCT
ajfa-11161	87	28	and	and	CCONJ
ajfa-11161	87	29	health	health	NOUN
ajfa-11161	87	30	care	care	NOUN
ajfa-11161	87	31	industry	industry	NOUN
ajfa-11161	87	32	(	(	PUNCT
ajfa-11161	87	33	3.2	3.2	NUM
ajfa-11161	87	34	%	%	NOUN
ajfa-11161	87	35	)	)	PUNCT
ajfa-11161	87	36	.	.	PUNCT
ajfa-11161	88	1	table	table	NOUN
ajfa-11161	88	2	1	1	NUM
ajfa-11161	88	3	.	.	PUNCT
ajfa-11161	88	4	types	type	NOUN
ajfa-11161	88	5	of	of	ADP
ajfa-11161	88	6	industry	industry	NOUN
ajfa-11161	88	7	industries	industry	NOUN
ajfa-11161	88	8	no	no	INTJ
ajfa-11161	88	9	.	.	PUNCT
ajfa-11161	89	1	of	of	ADP
ajfa-11161	89	2	companies	company	NOUN
ajfa-11161	89	3	(	(	PUNCT
ajfa-11161	89	4	n	n	CCONJ
ajfa-11161	89	5	)	)	PUNCT
ajfa-11161	89	6	percentage	percentage	NOUN
ajfa-11161	89	7	(	(	PUNCT
ajfa-11161	89	8	%	%	INTJ
ajfa-11161	89	9	)	)	PUNCT
ajfa-11161	89	10	financial	financial	ADJ
ajfa-11161	89	11	service	service	NOUN
ajfa-11161	89	12	industry	industry	NOUN
ajfa-11161	89	13	(	(	PUNCT
ajfa-11161	89	14	e.g.	e.g.	ADV
ajfa-11161	89	15	,	,	PUNCT
ajfa-11161	89	16	bank	bank	NOUN
ajfa-11161	89	17	,	,	PUNCT
ajfa-11161	89	18	finance	finance	NOUN
ajfa-11161	89	19	and	and	CCONJ
ajfa-11161	89	20	insurancefinserv	insurancefinserv	ADJ
ajfa-11161	89	21	)	)	PUNCT
ajfa-11161	89	22	9	9	NUM
ajfa-11161	89	23	4.8	4.8	NUM
ajfa-11161	89	24	%	%	NOUN
ajfa-11161	89	25	manufacturing	manufacturing	NOUN
ajfa-11161	89	26	industry	industry	NOUN
ajfa-11161	89	27	(	(	PUNCT
ajfa-11161	89	28	e.g.	e.g.	ADV
ajfa-11161	89	29	,	,	PUNCT
ajfa-11161	89	30	beverages	beverage	NOUN
ajfa-11161	89	31	,	,	PUNCT
ajfa-11161	89	32	food	food	NOUN
ajfa-11161	89	33	&	&	CCONJ
ajfa-11161	89	34	tobacco	tobacco	PROPN
ajfa-11161	89	35	,	,	PUNCT
ajfa-11161	89	36	chemical	chemical	NOUN
ajfa-11161	89	37	&	&	CCONJ
ajfa-11161	89	38	pharmaceutical	pharmaceutical	NOUN
ajfa-11161	89	39	,	,	PUNCT
ajfa-11161	89	40	construction	construction	NOUN
ajfa-11161	89	41	and	and	CCONJ
ajfa-11161	89	42	engineering	engineering	NOUN
ajfa-11161	89	43	,	,	PUNCT
ajfa-11161	89	44	foot	foot	NOUN
ajfa-11161	89	45	ware	ware	NOUN
ajfa-11161	89	46	and	and	CCONJ
ajfa-11161	89	47	textile	textile	NOUN
ajfa-11161	89	48	,	,	PUNCT
ajfa-11161	89	49	manufacturing	manufacturing	NOUN
ajfa-11161	89	50	,	,	PUNCT
ajfa-11161	89	51	power	power	NOUN
ajfa-11161	89	52	and	and	CCONJ
ajfa-11161	89	53	energy	energy	NOUN
ajfa-11161	89	54	motors	motor	NOUN
ajfa-11161	89	55	,	,	PUNCT
ajfa-11161	89	56	oil	oil	NOUN
ajfa-11161	89	57	palms	palm	NOUN
ajfa-11161	89	58	,	,	PUNCT
ajfa-11161	89	59	plantations	plantation	NOUN
ajfa-11161	89	60	and	and	CCONJ
ajfa-11161	89	61	trading	trading	NOUN
ajfa-11161	89	62	mftg	mftg	NOUN
ajfa-11161	89	63	)	)	PUNCT
ajfa-11161	89	64	98	98	NUM
ajfa-11161	89	65	52.7	52.7	NUM
ajfa-11161	89	66	%	%	NOUN
ajfa-11161	89	67	diversified	diversified	ADJ
ajfa-11161	89	68	holdings	holding	NOUN
ajfa-11161	89	69	(	(	PUNCT
ajfa-11161	89	70	divers	diver	NOUN
ajfa-11161	89	71	)	)	PUNCT
ajfa-11161	89	72	11	11	NUM
ajfa-11161	89	73	5.9	5.9	NUM
ajfa-11161	89	74	%	%	NOUN
ajfa-11161	89	75	health	health	NOUN
ajfa-11161	89	76	care	care	NOUN
ajfa-11161	89	77	industry	industry	NOUN
ajfa-11161	89	78	(	(	PUNCT
ajfa-11161	89	79	health	health	NOUN
ajfa-11161	89	80	)	)	PUNCT
ajfa-11161	89	81	6	6	NUM
ajfa-11161	89	82	3.2	3.2	NUM
ajfa-11161	89	83	%	%	NOUN
ajfa-11161	89	84	hotel	hotel	NOUN
ajfa-11161	89	85	industry	industry	NOUN
ajfa-11161	89	86	(	(	PUNCT
ajfa-11161	89	87	hotel	hotel	NOUN
ajfa-11161	89	88	)	)	PUNCT
ajfa-11161	89	89	29	29	NUM
ajfa-11161	89	90	15.6	15.6	NUM
ajfa-11161	89	91	%	%	NOUN
ajfa-11161	89	92	other	other	ADJ
ajfa-11161	89	93	non	non	ADJ
ajfa-11161	89	94	-	-	ADJ
ajfa-11161	89	95	financial	financial	ADJ
ajfa-11161	89	96	industry	industry	NOUN
ajfa-11161	89	97	(	(	PUNCT
ajfa-11161	89	98	e.g.	e.g.	ADV
ajfa-11161	89	99	,	,	PUNCT
ajfa-11161	89	100	investment	investment	NOUN
ajfa-11161	89	101	trust	trust	NOUN
ajfa-11161	89	102	,	,	PUNCT
ajfa-11161	89	103	land	land	NOUN
ajfa-11161	89	104	and	and	CCONJ
ajfa-11161	89	105	property	property	NOUN
ajfa-11161	89	106	,	,	PUNCT
ajfa-11161	89	107	services	service	NOUN
ajfa-11161	89	108	,	,	PUNCT
ajfa-11161	89	109	stores	store	NOUN
ajfa-11161	89	110	and	and	CCONJ
ajfa-11161	89	111	supplies	supply	NOUN
ajfa-11161	89	112	and	and	CCONJ
ajfa-11161	89	113	telecommunications	telecommunication	NOUN
ajfa-11161	89	114	(	(	PUNCT
ajfa-11161	89	115	otnfin	otnfin	ADJ
ajfa-11161	89	116	)	)	PUNCT
ajfa-11161	89	117	33	33	NUM
ajfa-11161	89	118	17.7	17.7	NUM
ajfa-11161	89	119	%	%	NOUN
ajfa-11161	89	120	total	total	NOUN
ajfa-11161	89	121	186	186	NUM
ajfa-11161	89	122	100.0	100.0	NUM
ajfa-11161	89	123	%	%	NOUN
ajfa-11161	89	124	nonetheless	nonetheless	ADV
ajfa-11161	89	125	,	,	PUNCT
ajfa-11161	89	126	for	for	ADP
ajfa-11161	89	127	analytical	analytical	ADJ
ajfa-11161	89	128	purposes	purpose	NOUN
ajfa-11161	89	129	as	as	SCONJ
ajfa-11161	89	130	suggested	suggest	VERB
ajfa-11161	89	131	by	by	ADP
ajfa-11161	89	132	graham	graham	PROPN
ajfa-11161	89	133	and	and	CCONJ
ajfa-11161	89	134	harvey	harvey	PROPN
ajfa-11161	89	135	(	(	PUNCT
ajfa-11161	89	136	2001	2001	NUM
ajfa-11161	89	137	)	)	PUNCT
ajfa-11161	89	138	and	and	CCONJ
ajfa-11161	89	139	brounen	brounen	PROPN
ajfa-11161	89	140	et	et	PROPN
ajfa-11161	89	141	al	al	PROPN
ajfa-11161	89	142	.	.	PROPN
ajfa-11161	89	143	(	(	PUNCT
ajfa-11161	89	144	2004	2004	NUM
ajfa-11161	89	145	)	)	PUNCT
ajfa-11161	89	146	,	,	PUNCT
ajfa-11161	89	147	they	they	PRON
ajfa-11161	89	148	were	be	AUX
ajfa-11161	89	149	regrouped	regroup	VERB
ajfa-11161	89	150	into	into	ADP
ajfa-11161	89	151	“	"	PUNCT
ajfa-11161	89	152	manufacturing	manufacturing	NOUN
ajfa-11161	89	153	”	"	PUNCT
ajfa-11161	89	154	and	and	CCONJ
ajfa-11161	89	155	“	"	PUNCT
ajfa-11161	89	156	non	non	ADJ
ajfa-11161	89	157	-	-	ADJ
ajfa-11161	89	158	manufacturing	manufacturing	ADJ
ajfa-11161	89	159	”	"	PUNCT
ajfa-11161	89	160	.	.	PUNCT
ajfa-11161	90	1	size	size	NOUN
ajfa-11161	90	2	of	of	ADP
ajfa-11161	90	3	capital	capital	NOUN
ajfa-11161	90	4	budget	budget	NOUN
ajfa-11161	90	5	size	size	NOUN
ajfa-11161	90	6	of	of	ADP
ajfa-11161	90	7	capital	capital	NOUN
ajfa-11161	90	8	budget	budget	NOUN
ajfa-11161	90	9	was	be	AUX
ajfa-11161	90	10	categorised	categorise	VERB
ajfa-11161	90	11	into	into	ADP
ajfa-11161	90	12	five	five	NUM
ajfa-11161	90	13	groups	group	NOUN
ajfa-11161	90	14	in	in	ADP
ajfa-11161	90	15	line	line	NOUN
ajfa-11161	90	16	with	with	ADP
ajfa-11161	90	17	verma	verma	PROPN
ajfa-11161	90	18	et	et	PROPN
ajfa-11161	90	19	al	al	PROPN
ajfa-11161	90	20	.	.	PROPN
ajfa-11161	91	1	(	(	PUNCT
ajfa-11161	91	2	2009	2009	NUM
ajfa-11161	91	3	):	):	PUNCT
ajfa-11161	91	4	less	less	ADJ
ajfa-11161	91	5	than	than	ADP
ajfa-11161	91	6	lkr	lkr	VERB
ajfa-11161	91	7	10	10	NUM
ajfa-11161	91	8	million	million	NUM
ajfa-11161	91	9	,	,	PUNCT
ajfa-11161	91	10	lkr	lkr	VERB
ajfa-11161	91	11	1	1	NUM
ajfa-11161	91	12	-	-	SYM
ajfa-11161	91	13	99	99	NUM
ajfa-11161	91	14	million	million	NUM
ajfa-11161	91	15	,	,	PUNCT
ajfa-11161	91	16	lkr	lkr	VERB
ajfa-11161	91	17	100	100	NUM
ajfa-11161	91	18	-	-	SYM
ajfa-11161	91	19	499	499	NUM
ajfa-11161	91	20	million	million	NUM
ajfa-11161	91	21	,	,	PUNCT
ajfa-11161	91	22	lkr	lkr	VERB
ajfa-11161	91	23	500	500	NUM
ajfa-11161	91	24	-999	-999	NUM
ajfa-11161	91	25	million	million	NUM
ajfa-11161	91	26	and	and	CCONJ
ajfa-11161	91	27	lkr	lkr	VERB
ajfa-11161	91	28	1	1	NUM
ajfa-11161	91	29	billion	billion	NUM
ajfa-11161	91	30	and	and	CCONJ
ajfa-11161	91	31	over	over	ADV
ajfa-11161	91	32	.	.	PUNCT
ajfa-11161	92	1	the	the	DET
ajfa-11161	92	2	large	large	ADJ
ajfa-11161	92	3	number	number	NOUN
ajfa-11161	92	4	of	of	ADP
ajfa-11161	92	5	financial	financial	ADJ
ajfa-11161	92	6	officers	officer	NOUN
ajfa-11161	92	7	reported	report	VERB
ajfa-11161	92	8	that	that	DET
ajfa-11161	92	9	size	size	NOUN
ajfa-11161	92	10	of	of	ADP
ajfa-11161	92	11	their	their	PRON
ajfa-11161	92	12	capital	capital	NOUN
ajfa-11161	92	13	budget	budget	NOUN
ajfa-11161	92	14	is	be	AUX
ajfa-11161	92	15	between	between	ADP
ajfa-11161	92	16	lkr	lkr	PROPN
ajfa-11161	92	17	100	100	NUM
ajfa-11161	92	18	-499	-499	NUM
ajfa-11161	92	19	million	million	NUM
ajfa-11161	92	20	(	(	PUNCT
ajfa-11161	92	21	39.2	39.2	NUM
ajfa-11161	92	22	%	%	NOUN
ajfa-11161	92	23	)	)	PUNCT
ajfa-11161	92	24	,	,	PUNCT
ajfa-11161	92	25	followed	follow	VERB
ajfa-11161	92	26	by	by	ADP
ajfa-11161	92	27	lkr	lkr	NOUN
ajfa-11161	92	28	10	10	NUM
ajfa-11161	92	29	-	-	SYM
ajfa-11161	92	30	99	99	NUM
ajfa-11161	92	31	million	million	NUM
ajfa-11161	92	32	(	(	PUNCT
ajfa-11161	92	33	27.4	27.4	NUM
ajfa-11161	92	34	%	%	NOUN
ajfa-11161	92	35	)	)	PUNCT
ajfa-11161	92	36	,	,	PUNCT
ajfa-11161	92	37	lkr	lkr	VERB
ajfa-11161	92	38	1	1	NUM
ajfa-11161	92	39	billion	billion	NUM
ajfa-11161	92	40	and	and	CCONJ
ajfa-11161	92	41	over	over	ADP
ajfa-11161	92	42	(	(	PUNCT
ajfa-11161	92	43	14	14	NUM
ajfa-11161	92	44	%	%	NOUN
ajfa-11161	92	45	)	)	PUNCT
ajfa-11161	92	46	,	,	PUNCT
ajfa-11161	92	47	lkr	lkr	VERB
ajfa-11161	92	48	500	500	NUM
ajfa-11161	92	49	-	-	SYM
ajfa-11161	92	50	999	999	NUM
ajfa-11161	92	51	million	million	NUM
ajfa-11161	92	52	(	(	PUNCT
ajfa-11161	92	53	10.2	10.2	NUM
ajfa-11161	92	54	%	%	NOUN
ajfa-11161	92	55	)	)	PUNCT
ajfa-11161	92	56	and	and	CCONJ
ajfa-11161	92	57	less	less	ADJ
ajfa-11161	92	58	than	than	SCONJ
ajfa-11161	92	59	lkr	lkr	VERB
ajfa-11161	92	60	10	10	NUM
ajfa-11161	92	61	million	million	NUM
ajfa-11161	92	62	(	(	PUNCT
ajfa-11161	92	63	9.1	9.1	NUM
ajfa-11161	92	64	%	%	NOUN
ajfa-11161	92	65	)	)	PUNCT
ajfa-11161	92	66	.	.	PUNCT
ajfa-11161	93	1	for	for	ADP
ajfa-11161	93	2	analytical	analytical	ADJ
ajfa-11161	93	3	purposes	purpose	NOUN
ajfa-11161	93	4	,	,	PUNCT
ajfa-11161	93	5	sizes	size	NOUN
ajfa-11161	93	6	of	of	ADP
ajfa-11161	93	7	capital	capital	NOUN
ajfa-11161	93	8	budget	budget	NOUN
ajfa-11161	93	9	were	be	AUX
ajfa-11161	93	10	regrouped	regroup	VERB
ajfa-11161	93	11	into	into	ADP
ajfa-11161	93	12	“	"	PUNCT
ajfa-11161	93	13	large	large	ADJ
ajfa-11161	93	14	”	"	PUNCT
ajfa-11161	93	15	and	and	CCONJ
ajfa-11161	93	16	“	"	PUNCT
ajfa-11161	93	17	small	small	ADJ
ajfa-11161	93	18	”	"	PUNCT
ajfa-11161	93	19	in	in	ADP
ajfa-11161	93	20	line	line	NOUN
ajfa-11161	93	21	with	with	ADP
ajfa-11161	93	22	graham	graham	PROPN
ajfa-11161	93	23	and	and	CCONJ
ajfa-11161	93	24	harvey	harvey	PROPN
ajfa-11161	93	25	(	(	PUNCT
ajfa-11161	93	26	2001	2001	NUM
ajfa-11161	93	27	)	)	PUNCT
ajfa-11161	93	28	and	and	CCONJ
ajfa-11161	93	29	brounen	brounen	PROPN
ajfa-11161	93	30	et	et	PROPN
ajfa-11161	93	31	al.(2004	al.(2004	PROPN
ajfa-11161	93	32	)	)	PUNCT
ajfa-11161	93	33	.	.	PUNCT
ajfa-11161	94	1	firms	firm	NOUN
ajfa-11161	94	2	with	with	ADP
ajfa-11161	94	3	capital	capital	NOUN
ajfa-11161	94	4	budget	budget	NOUN
ajfa-11161	94	5	greater	great	ADJ
ajfa-11161	94	6	than	than	SCONJ
ajfa-11161	94	7	lkr	lkr	VERB
ajfa-11161	94	8	1	1	NUM
ajfa-11161	94	9	billion	billion	NUM
ajfa-11161	94	10	is	be	AUX
ajfa-11161	94	11	considered	consider	VERB
ajfa-11161	94	12	as	as	SCONJ
ajfa-11161	94	13	“	"	PUNCT
ajfa-11161	94	14	large	large	ADJ
ajfa-11161	94	15	”	"	PUNCT
ajfa-11161	94	16	and	and	CCONJ
ajfa-11161	94	17	less	less	ADJ
ajfa-11161	94	18	than	than	SCONJ
ajfa-11161	94	19	lkr	lkr	VERB
ajfa-11161	94	20	1	1	NUM
ajfa-11161	94	21	billion	billion	NUM
ajfa-11161	94	22	is	be	AUX
ajfa-11161	94	23	considered	consider	VERB
ajfa-11161	94	24	as	as	ADP
ajfa-11161	94	25	“	"	PUNCT
ajfa-11161	94	26	small	small	ADJ
ajfa-11161	94	27	”	"	PUNCT
ajfa-11161	94	28	capital	capital	NOUN
ajfa-11161	94	29	budgeting	budgeting	NOUN
ajfa-11161	94	30	practices	practice	NOUN
ajfa-11161	94	31	there	there	PRON
ajfa-11161	94	32	is	be	VERB
ajfa-11161	94	33	a	a	DET
ajfa-11161	94	34	tendency	tendency	NOUN
ajfa-11161	94	35	to	to	PART
ajfa-11161	94	36	use	use	VERB
ajfa-11161	94	37	multi	multi	NOUN
ajfa-11161	94	38	-	-	NOUN
ajfa-11161	94	39	methods	method	NOUN
ajfa-11161	94	40	in	in	ADP
ajfa-11161	94	41	making	make	VERB
ajfa-11161	94	42	capital	capital	NOUN
ajfa-11161	94	43	budgeting	budgeting	NOUN
ajfa-11161	94	44	decisions	decision	NOUN
ajfa-11161	94	45	(	(	PUNCT
ajfa-11161	94	46	e.g.	e.g.	ADV
ajfa-11161	94	47	,	,	PUNCT
ajfa-11161	94	48	arnold	arnold	PROPN
ajfa-11161	94	49	&	&	CCONJ
ajfa-11161	94	50	hatzopoulos	hatzopoulos	PROPN
ajfa-11161	94	51	,	,	PUNCT
ajfa-11161	94	52	2000	2000	NUM
ajfa-11161	94	53	)	)	PUNCT
ajfa-11161	94	54	.	.	PUNCT
ajfa-11161	95	1	as	as	ADP
ajfa-11161	95	2	a	a	DET
ajfa-11161	95	3	caveat	caveat	NOUN
ajfa-11161	95	4	,	,	PUNCT
ajfa-11161	95	5	prevalent	prevalent	ADJ
ajfa-11161	95	6	capital	capital	NOUN
ajfa-11161	95	7	budgeting	budgeting	NOUN
ajfa-11161	95	8	decision	decision	NOUN
ajfa-11161	95	9	tools	tool	NOUN
ajfa-11161	95	10	,	,	PUNCT
ajfa-11161	95	11	namely	namely	ADV
ajfa-11161	95	12	capital	capital	NOUN
ajfa-11161	95	13	asian	asian	ADJ
ajfa-11161	95	14	journal	journal	NOUN
ajfa-11161	95	15	of	of	ADP
ajfa-11161	95	16	finance	finance	PROPN
ajfa-11161	95	17	&	&	CCONJ
ajfa-11161	95	18	accounting	accounting	PROPN
ajfa-11161	95	19	issn	issn	PROPN
ajfa-11161	95	20	1946	1946	NUM
ajfa-11161	95	21	-	-	PUNCT
ajfa-11161	95	22	052x	052x	PROPN
ajfa-11161	95	23	2017	2017	NUM
ajfa-11161	95	24	,	,	PUNCT
ajfa-11161	95	25	vol	vol	NOUN
ajfa-11161	95	26	.	.	NOUN
ajfa-11161	95	27	9	9	NUM
ajfa-11161	95	28	,	,	PUNCT
ajfa-11161	95	29	no	no	NOUN
ajfa-11161	95	30	.	.	NOUN
ajfa-11161	95	31	2	2	NUM
ajfa-11161	95	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	95	33	337	337	NUM
ajfa-11161	95	34	budgeting	budgeting	NOUN
ajfa-11161	95	35	methods	method	NOUN
ajfa-11161	95	36	and	and	CCONJ
ajfa-11161	95	37	capital	capital	NOUN
ajfa-11161	95	38	budgeting	budgeting	NOUN
ajfa-11161	95	39	tools	tool	NOUN
ajfa-11161	95	40	incorporating	incorporate	VERB
ajfa-11161	95	41	risk	risk	NOUN
ajfa-11161	95	42	in	in	ADP
ajfa-11161	95	43	sri	sri	PROPN
ajfa-11161	95	44	lanka	lanka	PROPN
ajfa-11161	95	45	,	,	PUNCT
ajfa-11161	95	46	were	be	AUX
ajfa-11161	95	47	subjected	subject	VERB
ajfa-11161	95	48	to	to	ADP
ajfa-11161	95	49	principal	principal	ADJ
ajfa-11161	95	50	component	component	NOUN
ajfa-11161	95	51	analysis	analysis	NOUN
ajfa-11161	95	52	with	with	ADP
ajfa-11161	95	53	varimax	varimax	ADJ
ajfa-11161	95	54	rotation	rotation	NOUN
ajfa-11161	95	55	in	in	ADP
ajfa-11161	95	56	line	line	NOUN
ajfa-11161	95	57	with	with	ADP
ajfa-11161	95	58	many	many	ADJ
ajfa-11161	95	59	research	research	NOUN
ajfa-11161	95	60	scholars	scholar	NOUN
ajfa-11161	95	61	(	(	PUNCT
ajfa-11161	95	62	e.g.	e.g.	ADV
ajfa-11161	95	63	,	,	PUNCT
ajfa-11161	95	64	verbeeten	verbeeten	NOUN
ajfa-11161	95	65	,	,	PUNCT
ajfa-11161	95	66	2006	2006	NUM
ajfa-11161	95	67	)	)	PUNCT
ajfa-11161	95	68	.	.	PUNCT
ajfa-11161	96	1	the	the	DET
ajfa-11161	96	2	results	result	NOUN
ajfa-11161	96	3	are	be	AUX
ajfa-11161	96	4	presented	present	VERB
ajfa-11161	96	5	in	in	ADP
ajfa-11161	96	6	table	table	NOUN
ajfa-11161	96	7	2	2	NUM
ajfa-11161	96	8	.	.	PUNCT
ajfa-11161	96	9	table	table	NOUN
ajfa-11161	96	10	2	2	NUM
ajfa-11161	96	11	.	.	PUNCT
ajfa-11161	96	12	total	total	ADJ
ajfa-11161	96	13	variance	variance	NOUN
ajfa-11161	96	14	explained	explain	VERB
ajfa-11161	96	15	for	for	ADP
ajfa-11161	96	16	the	the	DET
ajfa-11161	96	17	factors	factor	NOUN
ajfa-11161	96	18	indicating	indicate	VERB
ajfa-11161	96	19	to	to	ADP
ajfa-11161	96	20	the	the	DET
ajfa-11161	96	21	capital	capital	NOUN
ajfa-11161	96	22	budgeting	budgeting	NOUN
ajfa-11161	96	23	practices	practice	NOUN
ajfa-11161	96	24	factors	factor	NOUN
ajfa-11161	96	25	advanced	advanced	ADJ
ajfa-11161	96	26	/	/	SYM
ajfa-11161	96	27	npv	npv	NOUN
ajfa-11161	96	28	based	base	VERB
ajfa-11161	96	29	capital	capital	NOUN
ajfa-11161	96	30	budgeting	budgeting	NOUN
ajfa-11161	96	31	practices	practice	NOUN
ajfa-11161	96	32	sophisticated	sophisticated	ADJ
ajfa-11161	96	33	capital	capital	NOUN
ajfa-11161	96	34	budgeting	budgeting	NOUN
ajfa-11161	96	35	practices	practice	NOUN
ajfa-11161	96	36	simple/	simple/	NUM
ajfa-11161	96	37	naïve	naïve	ADJ
ajfa-11161	96	38	capital	capital	NOUN
ajfa-11161	96	39	budgeting	budgeting	NOUN
ajfa-11161	96	40	practices	practice	NOUN
ajfa-11161	96	41	eigen	eigen	PROPN
ajfa-11161	96	42	value	value	NOUN
ajfa-11161	96	43	5.822	5.822	NUM
ajfa-11161	96	44	2.108	2.108	NUM
ajfa-11161	96	45	1.365	1.365	NUM
ajfa-11161	96	46	proportion	proportion	NOUN
ajfa-11161	96	47	of	of	ADP
ajfa-11161	96	48	variance	variance	NOUN
ajfa-11161	96	49	explained	explain	VERB
ajfa-11161	96	50	38.815	38.815	NUM
ajfa-11161	96	51	%	%	NOUN
ajfa-11161	96	52	14.052	14.052	NUM
ajfa-11161	96	53	%	%	NOUN
ajfa-11161	96	54	9.101	9.101	NUM
ajfa-11161	96	55	%	%	NOUN
ajfa-11161	96	56	cumulative	cumulative	ADJ
ajfa-11161	96	57	percentage	percentage	NOUN
ajfa-11161	96	58	explained	explain	VERB
ajfa-11161	96	59	38.815	38.815	NUM
ajfa-11161	96	60	%	%	NOUN
ajfa-11161	96	61	52.867	52.867	NUM
ajfa-11161	96	62	%	%	NOUN
ajfa-11161	96	63	61.968	61.968	NUM
ajfa-11161	96	64	%	%	NOUN
ajfa-11161	96	65	cronbach	cronbach	NOUN
ajfa-11161	96	66	’s	’s	PART
ajfa-11161	96	67	alpha	alpha	NOUN
ajfa-11161	96	68	reliability	reliability	NOUN
ajfa-11161	96	69	of	of	ADP
ajfa-11161	96	70	factors	factor	NOUN
ajfa-11161	96	71	0.890	0.890	NUM
ajfa-11161	96	72	0.809	0.809	NUM
ajfa-11161	96	73	0.744	0.744	NUM
ajfa-11161	96	74	as	as	SCONJ
ajfa-11161	96	75	can	can	AUX
ajfa-11161	96	76	be	be	AUX
ajfa-11161	96	77	seen	see	VERB
ajfa-11161	96	78	in	in	ADP
ajfa-11161	96	79	table	table	NOUN
ajfa-11161	96	80	2	2	NUM
ajfa-11161	96	81	,	,	PUNCT
ajfa-11161	96	82	prevalent	prevalent	ADJ
ajfa-11161	96	83	capital	capital	NOUN
ajfa-11161	96	84	budgeting	budgeting	NOUN
ajfa-11161	96	85	practices	practice	NOUN
ajfa-11161	96	86	in	in	ADP
ajfa-11161	96	87	sri	sri	PROPN
ajfa-11161	96	88	lanka	lanka	PROPN
ajfa-11161	96	89	were	be	AUX
ajfa-11161	96	90	grouped	group	VERB
ajfa-11161	96	91	into	into	ADP
ajfa-11161	96	92	three	three	NUM
ajfa-11161	96	93	,	,	PUNCT
ajfa-11161	96	94	in	in	ADP
ajfa-11161	96	95	line	line	NOUN
ajfa-11161	96	96	with	with	ADP
ajfa-11161	96	97	the	the	DET
ajfa-11161	96	98	literature	literature	NOUN
ajfa-11161	96	99	:	:	PUNCT
ajfa-11161	96	100	advanced	advanced	ADJ
ajfa-11161	96	101	capital	capital	NOUN
ajfa-11161	96	102	budgeting	budgeting	NOUN
ajfa-11161	96	103	practices	practice	NOUN
ajfa-11161	96	104	include	include	VERB
ajfa-11161	96	105	probability	probability	NOUN
ajfa-11161	96	106	analysis	analysis	NOUN
ajfa-11161	96	107	,	,	PUNCT
ajfa-11161	96	108	internal	internal	ADJ
ajfa-11161	96	109	rate	rate	NOUN
ajfa-11161	96	110	of	of	ADP
ajfa-11161	96	111	return	return	NOUN
ajfa-11161	96	112	,	,	PUNCT
ajfa-11161	96	113	scenario	scenario	NOUN
ajfa-11161	96	114	analysis	analysis	NOUN
ajfa-11161	96	115	,	,	PUNCT
ajfa-11161	96	116	adjusting	adjust	VERB
ajfa-11161	96	117	required	require	VERB
ajfa-11161	96	118	return	return	NOUN
ajfa-11161	96	119	,	,	PUNCT
ajfa-11161	96	120	uncertainty	uncertainty	NOUN
ajfa-11161	96	121	absorption	absorption	NOUN
ajfa-11161	96	122	in	in	ADP
ajfa-11161	96	123	cash	cash	NOUN
ajfa-11161	96	124	flows	flow	NOUN
ajfa-11161	96	125	,	,	PUNCT
ajfa-11161	96	126	sensitivity	sensitivity	NOUN
ajfa-11161	96	127	analysis	analysis	NOUN
ajfa-11161	96	128	and	and	CCONJ
ajfa-11161	96	129	net	net	ADJ
ajfa-11161	96	130	present	present	ADJ
ajfa-11161	96	131	value	value	NOUN
ajfa-11161	96	132	;	;	PUNCT
ajfa-11161	96	133	sophisticated	sophisticated	ADJ
ajfa-11161	96	134	capital	capital	NOUN
ajfa-11161	96	135	budgeting	budgeting	NOUN
ajfa-11161	96	136	practices	practice	NOUN
ajfa-11161	96	137	include	include	VERB
ajfa-11161	96	138	real	real	ADJ
ajfa-11161	96	139	option	option	NOUN
ajfa-11161	96	140	,	,	PUNCT
ajfa-11161	96	141	capm	capm	PROPN
ajfa-11161	96	142	/	/	SYM
ajfa-11161	96	143	β	β	NOUN
ajfa-11161	96	144	analysis	analysis	NOUN
ajfa-11161	96	145	,	,	PUNCT
ajfa-11161	96	146	game	game	NOUN
ajfa-11161	96	147	theory	theory	NOUN
ajfa-11161	96	148	decisions	decision	NOUN
ajfa-11161	96	149	and	and	CCONJ
ajfa-11161	96	150	decision	decision	NOUN
ajfa-11161	96	151	trees	tree	NOUN
ajfa-11161	96	152	,	,	PUNCT
ajfa-11161	96	153	and	and	CCONJ
ajfa-11161	96	154	simple	simple	ADJ
ajfa-11161	96	155	/	/	SYM
ajfa-11161	96	156	naive	naive	ADJ
ajfa-11161	96	157	capital	capital	NOUN
ajfa-11161	96	158	budgeting	budgeting	NOUN
ajfa-11161	96	159	practices	practice	NOUN
ajfa-11161	96	160	include	include	VERB
ajfa-11161	96	161	discounted	discount	VERB
ajfa-11161	96	162	payback	payback	NOUN
ajfa-11161	96	163	,	,	PUNCT
ajfa-11161	96	164	accounting	accounting	NOUN
ajfa-11161	96	165	rate	rate	NOUN
ajfa-11161	96	166	of	of	ADP
ajfa-11161	96	167	return	return	NOUN
ajfa-11161	96	168	and	and	CCONJ
ajfa-11161	96	169	payback	payback	NOUN
ajfa-11161	96	170	(	(	PUNCT
ajfa-11161	96	171	e.g.	e.g.	ADV
ajfa-11161	96	172	,	,	PUNCT
ajfa-11161	96	173	verbeeten	verbeeten	NOUN
ajfa-11161	96	174	,	,	PUNCT
ajfa-11161	96	175	2006	2006	NUM
ajfa-11161	96	176	;	;	PUNCT
ajfa-11161	96	177	wolffsen	wolffsen	NOUN
ajfa-11161	96	178	,	,	PUNCT
ajfa-11161	96	179	2012	2012	NUM
ajfa-11161	96	180	)	)	PUNCT
ajfa-11161	96	181	.	.	PUNCT
ajfa-11161	97	1	table	table	NOUN
ajfa-11161	97	2	3	3	NUM
ajfa-11161	97	3	shows	show	VERB
ajfa-11161	97	4	use	use	NOUN
ajfa-11161	97	5	of	of	ADP
ajfa-11161	97	6	capital	capital	NOUN
ajfa-11161	97	7	budgeting	budgeting	NOUN
ajfa-11161	97	8	practices	practice	NOUN
ajfa-11161	97	9	in	in	ADP
ajfa-11161	97	10	sri	sri	PROPN
ajfa-11161	97	11	lanka	lanka	PROPN
ajfa-11161	97	12	.	.	PUNCT
ajfa-11161	98	1	asian	asian	PROPN
ajfa-11161	98	2	journal	journal	PROPN
ajfa-11161	98	3	of	of	ADP
ajfa-11161	98	4	finance	finance	PROPN
ajfa-11161	98	5	&	&	CCONJ
ajfa-11161	98	6	accounting	accounting	PROPN
ajfa-11161	98	7	issn	issn	PROPN
ajfa-11161	98	8	1946	1946	NUM
ajfa-11161	98	9	-	-	PUNCT
ajfa-11161	98	10	052x	052x	PROPN
ajfa-11161	98	11	2017	2017	NUM
ajfa-11161	98	12	,	,	PUNCT
ajfa-11161	98	13	vol	vol	NOUN
ajfa-11161	98	14	.	.	NOUN
ajfa-11161	98	15	9	9	NUM
ajfa-11161	98	16	,	,	PUNCT
ajfa-11161	98	17	no	no	INTJ
ajfa-11161	98	18	.	.	NOUN
ajfa-11161	98	19	2	2	NUM
ajfa-11161	98	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	98	21	338	338	NUM
ajfa-11161	98	22	table	table	NOUN
ajfa-11161	98	23	3	3	NUM
ajfa-11161	98	24	.	.	X
ajfa-11161	98	25	capital	capital	NOUN
ajfa-11161	98	26	budgeting	budgeting	NOUN
ajfa-11161	98	27	practices	practice	NOUN
ajfa-11161	98	28	in	in	ADP
ajfa-11161	98	29	sri	sri	PROPN
ajfa-11161	98	30	lanka	lanka	PROPN
ajfa-11161	98	31	never	never	ADV
ajfa-11161	98	32	rarely	rarely	ADV
ajfa-11161	98	33	sometimes	sometimes	ADV
ajfa-11161	98	34	often	often	ADV
ajfa-11161	98	35	always	always	ADV
ajfa-11161	98	36	mean	mean	VERB
ajfa-11161	98	37	naive	naive	ADJ
ajfa-11161	98	38	capital	capital	NOUN
ajfa-11161	98	39	budgeting	budgeting	NOUN
ajfa-11161	98	40	practices	practice	NOUN
ajfa-11161	98	41	discounted	discount	VERB
ajfa-11161	98	42	payback	payback	NOUN
ajfa-11161	98	43	period	period	NOUN
ajfa-11161	98	44	(	(	PUNCT
ajfa-11161	98	45	dpb	dpb	PROPN
ajfa-11161	98	46	)	)	PUNCT
ajfa-11161	98	47	1.1	1.1	NUM
ajfa-11161	98	48	%	%	NOUN
ajfa-11161	98	49	10.8	10.8	NUM
ajfa-11161	98	50	%	%	NOUN
ajfa-11161	98	51	64.0	64.0	NUM
ajfa-11161	98	52	%	%	NOUN
ajfa-11161	98	53	24.2	24.2	NUM
ajfa-11161	98	54	%	%	NOUN
ajfa-11161	98	55	3.11	3.11	NUM
ajfa-11161	98	56	accounting	accounting	NOUN
ajfa-11161	98	57	rate	rate	NOUN
ajfa-11161	98	58	of	of	ADP
ajfa-11161	98	59	return	return	NOUN
ajfa-11161	98	60	(	(	PUNCT
ajfa-11161	98	61	arr	arr	NOUN
ajfa-11161	98	62	)	)	PUNCT
ajfa-11161	98	63	3.8	3.8	NUM
ajfa-11161	98	64	%	%	NOUN
ajfa-11161	98	65	13.4	13.4	NUM
ajfa-11161	98	66	%	%	NOUN
ajfa-11161	98	67	61.8	61.8	NUM
ajfa-11161	98	68	%	%	NOUN
ajfa-11161	98	69	19.9	19.9	NUM
ajfa-11161	98	70	%	%	NOUN
ajfa-11161	98	71	1.1	1.1	NUM
ajfa-11161	98	72	%	%	NOUN
ajfa-11161	98	73	3.01	3.01	NUM
ajfa-11161	98	74	payback	payback	NOUN
ajfa-11161	98	75	period	period	NOUN
ajfa-11161	98	76	(	(	PUNCT
ajfa-11161	98	77	pb	pb	NOUN
ajfa-11161	98	78	)	)	PUNCT
ajfa-11161	98	79	2.2	2.2	NUM
ajfa-11161	98	80	%	%	NOUN
ajfa-11161	98	81	13.4	13.4	NUM
ajfa-11161	98	82	%	%	NOUN
ajfa-11161	98	83	34.4	34.4	NUM
ajfa-11161	98	84	%	%	NOUN
ajfa-11161	98	85	37.6	37.6	NUM
ajfa-11161	98	86	%	%	NOUN
ajfa-11161	98	87	12.4	12.4	NUM
ajfa-11161	98	88	%	%	NOUN
ajfa-11161	98	89	3.45	3.45	NUM
ajfa-11161	98	90	advanced	advanced	ADJ
ajfa-11161	98	91	capital	capital	NOUN
ajfa-11161	98	92	budgeting	budgeting	NOUN
ajfa-11161	98	93	practices	practice	NOUN
ajfa-11161	98	94	probability	probability	NOUN
ajfa-11161	98	95	analysis	analysis	NOUN
ajfa-11161	98	96	(	(	PUNCT
ajfa-11161	98	97	pa	pa	NOUN
ajfa-11161	98	98	)	)	PUNCT
ajfa-11161	98	99	1.1	1.1	NUM
ajfa-11161	98	100	%	%	NOUN
ajfa-11161	98	101	3.2	3.2	NUM
ajfa-11161	98	102	%	%	NOUN
ajfa-11161	98	103	13.4	13.4	NUM
ajfa-11161	98	104	%	%	NOUN
ajfa-11161	98	105	68.8	68.8	NUM
ajfa-11161	98	106	%	%	NOUN
ajfa-11161	98	107	13.4	13.4	NUM
ajfa-11161	98	108	%	%	NOUN
ajfa-11161	98	109	3.90	3.90	NUM
ajfa-11161	98	110	scenario	scenario	NOUN
ajfa-11161	98	111	analysis	analysis	NOUN
ajfa-11161	98	112	(	(	PUNCT
ajfa-11161	98	113	sa	sa	NOUN
ajfa-11161	98	114	)	)	PUNCT
ajfa-11161	98	115	1.6	1.6	NUM
ajfa-11161	98	116	%	%	NOUN
ajfa-11161	98	117	5.4	5.4	NUM
ajfa-11161	98	118	%	%	NOUN
ajfa-11161	98	119	12.4	12.4	NUM
ajfa-11161	98	120	%	%	NOUN
ajfa-11161	98	121	65.1	65.1	NUM
ajfa-11161	98	122	%	%	NOUN
ajfa-11161	98	123	15.6	15.6	NUM
ajfa-11161	98	124	%	%	NOUN
ajfa-11161	98	125	3.88	3.88	NUM
ajfa-11161	98	126	adjusting	adjust	VERB
ajfa-11161	98	127	required	require	VERB
ajfa-11161	98	128	return	return	NOUN
ajfa-11161	98	129	2.7	2.7	NUM
ajfa-11161	98	130	%	%	NOUN
ajfa-11161	98	131	5.9	5.9	NUM
ajfa-11161	98	132	%	%	NOUN
ajfa-11161	98	133	14.0	14.0	NUM
ajfa-11161	98	134	%	%	NOUN
ajfa-11161	98	135	63.4	63.4	NUM
ajfa-11161	98	136	%	%	NOUN
ajfa-11161	98	137	14.0	14.0	NUM
ajfa-11161	98	138	%	%	NOUN
ajfa-11161	98	139	3.80	3.80	NUM
ajfa-11161	98	140	internal	internal	ADJ
ajfa-11161	98	141	rate	rate	NOUN
ajfa-11161	98	142	of	of	ADP
ajfa-11161	98	143	return	return	NOUN
ajfa-11161	98	144	(	(	PUNCT
ajfa-11161	98	145	irr	irr	PROPN
ajfa-11161	98	146	)	)	PUNCT
ajfa-11161	98	147	6.5	6.5	NUM
ajfa-11161	98	148	%	%	NOUN
ajfa-11161	98	149	5.9	5.9	NUM
ajfa-11161	98	150	%	%	NOUN
ajfa-11161	98	151	8.6	8.6	NUM
ajfa-11161	98	152	%	%	NOUN
ajfa-11161	98	153	55.9	55.9	NUM
ajfa-11161	98	154	%	%	NOUN
ajfa-11161	98	155	23.1	23.1	NUM
ajfa-11161	98	156	%	%	NOUN
ajfa-11161	98	157	3.83	3.83	NUM
ajfa-11161	98	158	uncertainty	uncertainty	NOUN
ajfa-11161	98	159	absorption	absorption	NOUN
ajfa-11161	98	160	in	in	ADP
ajfa-11161	98	161	cash	cash	NOUN
ajfa-11161	98	162	flows	flow	VERB
ajfa-11161	98	163	0.5	0.5	NUM
ajfa-11161	98	164	%	%	NOUN
ajfa-11161	98	165	1.6	1.6	NUM
ajfa-11161	98	166	%	%	NOUN
ajfa-11161	98	167	12.4	12.4	NUM
ajfa-11161	98	168	%	%	NOUN
ajfa-11161	98	169	69.9	69.9	NUM
ajfa-11161	98	170	%	%	NOUN
ajfa-11161	98	171	15.6	15.6	NUM
ajfa-11161	98	172	%	%	NOUN
ajfa-11161	99	1	3.98	3.98	NUM
ajfa-11161	99	2	sensitivity	sensitivity	NOUN
ajfa-11161	99	3	analysis	analysis	NOUN
ajfa-11161	99	4	(	(	PUNCT
ajfa-11161	99	5	sa	sa	NOUN
ajfa-11161	99	6	)	)	PUNCT
ajfa-11161	99	7	1.6	1.6	NUM
ajfa-11161	99	8	%	%	NOUN
ajfa-11161	99	9	8.1	8.1	NUM
ajfa-11161	99	10	%	%	NOUN
ajfa-11161	99	11	11.3	11.3	NUM
ajfa-11161	99	12	%	%	NOUN
ajfa-11161	99	13	52.7	52.7	NUM
ajfa-11161	99	14	%	%	NOUN
ajfa-11161	99	15	26.3	26.3	NUM
ajfa-11161	99	16	%	%	NOUN
ajfa-11161	99	17	3.94	3.94	NUM
ajfa-11161	99	18	net	net	ADJ
ajfa-11161	99	19	present	present	ADJ
ajfa-11161	99	20	value	value	NOUN
ajfa-11161	99	21	(	(	PUNCT
ajfa-11161	99	22	npv	npv	NOUN
ajfa-11161	99	23	)	)	PUNCT
ajfa-11161	99	24	1.6	1.6	NUM
ajfa-11161	99	25	%	%	NOUN
ajfa-11161	99	26	2.2	2.2	NUM
ajfa-11161	99	27	%	%	NOUN
ajfa-11161	99	28	12.4	12.4	NUM
ajfa-11161	99	29	%	%	NOUN
ajfa-11161	99	30	51.6	51.6	NUM
ajfa-11161	99	31	%	%	NOUN
ajfa-11161	99	32	32.3	32.3	NUM
ajfa-11161	99	33	%	%	NOUN
ajfa-11161	99	34	4.11	4.11	NUM
ajfa-11161	99	35	sophisticated	sophisticated	ADJ
ajfa-11161	99	36	capital	capital	NOUN
ajfa-11161	99	37	budgeting	budgeting	NOUN
ajfa-11161	99	38	practices	practice	NOUN
ajfa-11161	99	39	real	real	ADJ
ajfa-11161	99	40	options	option	NOUN
ajfa-11161	99	41	(	(	PUNCT
ajfa-11161	99	42	ro	ro	X
ajfa-11161	99	43	)	)	PUNCT
ajfa-11161	99	44	78.0	78.0	NUM
ajfa-11161	99	45	%	%	NOUN
ajfa-11161	99	46	15.6	15.6	NUM
ajfa-11161	99	47	%	%	NOUN
ajfa-11161	99	48	6.5	6.5	NUM
ajfa-11161	99	49	%	%	NOUN
ajfa-11161	99	50	1.28	1.28	NUM
ajfa-11161	99	51	game	game	NOUN
ajfa-11161	99	52	theory	theory	NOUN
ajfa-11161	99	53	decisions	decision	NOUN
ajfa-11161	99	54	(	(	PUNCT
ajfa-11161	99	55	gtd	gtd	NOUN
ajfa-11161	99	56	)	)	PUNCT
ajfa-11161	99	57	83.9	83.9	NUM
ajfa-11161	99	58	%	%	NOUN
ajfa-11161	99	59	26.0	26.0	NUM
ajfa-11161	99	60	%	%	NOUN
ajfa-11161	99	61	2.2	2.2	NUM
ajfa-11161	99	62	%	%	NOUN
ajfa-11161	99	63	1.18	1.18	NUM
ajfa-11161	99	64	decision	decision	NOUN
ajfa-11161	99	65	trees	tree	NOUN
ajfa-11161	99	66	(	(	PUNCT
ajfa-11161	99	67	dt	dt	NOUN
ajfa-11161	99	68	)	)	PUNCT
ajfa-11161	99	69	65.6	65.6	NUM
ajfa-11161	99	70	%	%	NOUN
ajfa-11161	99	71	27.4	27.4	NUM
ajfa-11161	99	72	%	%	NOUN
ajfa-11161	99	73	7.0	7.0	NUM
ajfa-11161	99	74	%	%	NOUN
ajfa-11161	99	75	1.41	1.41	NUM
ajfa-11161	99	76	capm	capm	NOUN
ajfa-11161	99	77	/	/	SYM
ajfa-11161	99	78	β	β	NOUN
ajfa-11161	99	79	analysis	analysis	NOUN
ajfa-11161	99	80	77.4	77.4	NUM
ajfa-11161	99	81	%	%	NOUN
ajfa-11161	99	82	11.8	11.8	NUM
ajfa-11161	99	83	%	%	NOUN
ajfa-11161	99	84	8.6	8.6	NUM
ajfa-11161	99	85	%	%	NOUN
ajfa-11161	99	86	2.2	2.2	NUM
ajfa-11161	99	87	%	%	NOUN
ajfa-11161	99	88	1.35	1.35	NUM
ajfa-11161	99	89	as	as	SCONJ
ajfa-11161	99	90	can	can	AUX
ajfa-11161	99	91	be	be	AUX
ajfa-11161	99	92	seen	see	VERB
ajfa-11161	99	93	in	in	ADP
ajfa-11161	99	94	table	table	NOUN
ajfa-11161	99	95	3	3	NUM
ajfa-11161	99	96	,	,	PUNCT
ajfa-11161	99	97	npv	npv	PROPN
ajfa-11161	99	98	was	be	AUX
ajfa-11161	99	99	the	the	DET
ajfa-11161	99	100	most	most	ADV
ajfa-11161	99	101	preferred	preferred	ADJ
ajfa-11161	99	102	method	method	NOUN
ajfa-11161	99	103	of	of	ADP
ajfa-11161	99	104	capital	capital	NOUN
ajfa-11161	99	105	budgeting	budgeting	NOUN
ajfa-11161	99	106	,	,	PUNCT
ajfa-11161	99	107	83.9	83.9	NUM
ajfa-11161	99	108	%	%	NOUN
ajfa-11161	99	109	of	of	ADP
ajfa-11161	99	110	the	the	DET
ajfa-11161	99	111	financial	financial	ADJ
ajfa-11161	99	112	officers	officer	NOUN
ajfa-11161	99	113	‘	'	PUNCT
ajfa-11161	99	114	always	always	ADV
ajfa-11161	99	115	and	and	CCONJ
ajfa-11161	99	116	often	often	ADV
ajfa-11161	99	117	’	'	PUNCT
ajfa-11161	99	118	preferred	prefer	VERB
ajfa-11161	99	119	it	it	PRON
ajfa-11161	99	120	,	,	PUNCT
ajfa-11161	99	121	yielding	yield	VERB
ajfa-11161	99	122	a	a	DET
ajfa-11161	99	123	mean	mean	ADJ
ajfa-11161	99	124	value	value	NOUN
ajfa-11161	99	125	of	of	ADP
ajfa-11161	99	126	4.11	4.11	NUM
ajfa-11161	99	127	.	.	PUNCT
ajfa-11161	100	1	this	this	PRON
ajfa-11161	100	2	was	be	AUX
ajfa-11161	100	3	followed	follow	VERB
ajfa-11161	100	4	by	by	ADP
ajfa-11161	100	5	uncertainty	uncertainty	NOUN
ajfa-11161	100	6	absorption	absorption	NOUN
ajfa-11161	100	7	in	in	ADP
ajfa-11161	100	8	cash	cash	NOUN
ajfa-11161	100	9	flows	flow	NOUN
ajfa-11161	100	10	which	which	PRON
ajfa-11161	100	11	was	be	AUX
ajfa-11161	100	12	’	'	PUNCT
ajfa-11161	100	13	always	always	ADV
ajfa-11161	100	14	and	and	CCONJ
ajfa-11161	100	15	often	often	ADV
ajfa-11161	100	16	’	'	PUNCT
ajfa-11161	100	17	preferred	prefer	VERB
ajfa-11161	100	18	by	by	ADP
ajfa-11161	100	19	85.5	85.5	NUM
ajfa-11161	100	20	%	%	NOUN
ajfa-11161	100	21	(	(	PUNCT
ajfa-11161	100	22	m=3.98	m=3.98	NOUN
ajfa-11161	100	23	)	)	PUNCT
ajfa-11161	100	24	.	.	PUNCT
ajfa-11161	101	1	sensitivity	sensitivity	NOUN
ajfa-11161	101	2	analysis	analysis	NOUN
ajfa-11161	101	3	was	be	AUX
ajfa-11161	101	4	the	the	DET
ajfa-11161	101	5	next	next	ADJ
ajfa-11161	101	6	‘	'	PUNCT
ajfa-11161	101	7	always	always	ADV
ajfa-11161	101	8	and	and	CCONJ
ajfa-11161	101	9	often	often	ADV
ajfa-11161	101	10	’	'	PUNCT
ajfa-11161	101	11	preferred	preferred	ADJ
ajfa-11161	101	12	method	method	NOUN
ajfa-11161	101	13	by	by	ADP
ajfa-11161	101	14	78	78	NUM
ajfa-11161	101	15	%	%	NOUN
ajfa-11161	101	16	(	(	PUNCT
ajfa-11161	101	17	m=3.94	m=3.94	NOUN
ajfa-11161	101	18	)	)	PUNCT
ajfa-11161	101	19	followed	follow	VERB
ajfa-11161	101	20	by	by	ADP
ajfa-11161	101	21	probability	probability	NOUN
ajfa-11161	101	22	analysis	analysis	NOUN
ajfa-11161	101	23	with	with	ADP
ajfa-11161	101	24	82.2	82.2	NUM
ajfa-11161	101	25	%	%	NOUN
ajfa-11161	101	26	(	(	PUNCT
ajfa-11161	101	27	m=3.90	m=3.90	PROPN
ajfa-11161	101	28	)	)	PUNCT
ajfa-11161	101	29	,	,	PUNCT
ajfa-11161	101	30	scenario	scenario	NOUN
ajfa-11161	101	31	analysis	analysis	NOUN
ajfa-11161	101	32	with	with	ADP
ajfa-11161	101	33	80.7	80.7	NUM
ajfa-11161	101	34	%	%	NOUN
ajfa-11161	101	35	(	(	PUNCT
ajfa-11161	101	36	m=3.88	m=3.88	PROPN
ajfa-11161	101	37	)	)	PUNCT
ajfa-11161	101	38	,	,	PUNCT
ajfa-11161	101	39	internal	internal	ADJ
ajfa-11161	101	40	rate	rate	NOUN
ajfa-11161	101	41	of	of	ADP
ajfa-11161	101	42	return	return	NOUN
ajfa-11161	101	43	with	with	ADP
ajfa-11161	101	44	79	79	NUM
ajfa-11161	101	45	%	%	NOUN
ajfa-11161	101	46	(	(	PUNCT
ajfa-11161	101	47	m=3.83	m=3.83	NOUN
ajfa-11161	101	48	)	)	PUNCT
ajfa-11161	101	49	,	,	PUNCT
ajfa-11161	101	50	adjusting	adjust	VERB
ajfa-11161	101	51	required	require	VERB
ajfa-11161	101	52	return	return	NOUN
ajfa-11161	101	53	with	with	ADP
ajfa-11161	101	54	77.4	77.4	NUM
ajfa-11161	101	55	%	%	NOUN
ajfa-11161	101	56	(	(	PUNCT
ajfa-11161	101	57	m=3.80	m=3.80	X
ajfa-11161	101	58	)	)	PUNCT
ajfa-11161	101	59	,	,	PUNCT
ajfa-11161	101	60	pb	pb	ADP
ajfa-11161	101	61	with	with	ADP
ajfa-11161	101	62	50	50	NUM
ajfa-11161	101	63	%	%	NOUN
ajfa-11161	101	64	(	(	PUNCT
ajfa-11161	101	65	m=3.45	m=3.45	NOUN
ajfa-11161	101	66	)	)	PUNCT
ajfa-11161	101	67	,	,	PUNCT
ajfa-11161	101	68	dpb	dpb	PROPN
ajfa-11161	101	69	with	with	ADP
ajfa-11161	101	70	24.2	24.2	NUM
ajfa-11161	101	71	%	%	NOUN
ajfa-11161	101	72	(	(	PUNCT
ajfa-11161	101	73	m=3.11	m=3.11	NOUN
ajfa-11161	101	74	)	)	PUNCT
ajfa-11161	101	75	and	and	CCONJ
ajfa-11161	101	76	arr	arr	NOUN
ajfa-11161	101	77	with	with	ADP
ajfa-11161	101	78	21	21	NUM
ajfa-11161	101	79	%	%	NOUN
ajfa-11161	101	80	(	(	PUNCT
ajfa-11161	101	81	m=3.01	m=3.01	NOUN
ajfa-11161	101	82	)	)	PUNCT
ajfa-11161	101	83	.	.	PUNCT
ajfa-11161	102	1	methods	method	NOUN
ajfa-11161	102	2	such	such	ADJ
ajfa-11161	102	3	as	as	ADP
ajfa-11161	102	4	ro	ro	PROPN
ajfa-11161	102	5	,	,	PUNCT
ajfa-11161	102	6	gtd	gtd	NOUN
ajfa-11161	102	7	,	,	PUNCT
ajfa-11161	102	8	decision	decision	NOUN
ajfa-11161	102	9	tree	tree	NOUN
ajfa-11161	102	10	and	and	CCONJ
ajfa-11161	102	11	capm	capm	PROPN
ajfa-11161	102	12	/	/	SYM
ajfa-11161	102	13	β	β	NOUN
ajfa-11161	102	14	analysis	analysis	NOUN
ajfa-11161	102	15	were	be	AUX
ajfa-11161	102	16	not	not	PART
ajfa-11161	102	17	popular	popular	ADJ
ajfa-11161	102	18	,	,	PUNCT
ajfa-11161	102	19	yielding	yield	VERB
ajfa-11161	102	20	mean	mean	ADJ
ajfa-11161	102	21	values	value	NOUN
ajfa-11161	102	22	of	of	ADP
ajfa-11161	102	23	less	less	ADJ
ajfa-11161	102	24	than	than	ADP
ajfa-11161	102	25	2.0	2.0	NUM
ajfa-11161	102	26	.	.	PUNCT
ajfa-11161	103	1	firms	firm	NOUN
ajfa-11161	103	2	’	’	PART
ajfa-11161	103	3	characteristics	characteristic	NOUN
ajfa-11161	103	4	and	and	CCONJ
ajfa-11161	103	5	capital	capital	NOUN
ajfa-11161	103	6	budgeting	budgeting	NOUN
ajfa-11161	103	7	practices	practice	NOUN
ajfa-11161	103	8	the	the	DET
ajfa-11161	103	9	current	current	ADJ
ajfa-11161	103	10	survey	survey	NOUN
ajfa-11161	103	11	carefully	carefully	ADV
ajfa-11161	103	12	considered	consider	VERB
ajfa-11161	103	13	the	the	DET
ajfa-11161	103	14	underlying	underlie	VERB
ajfa-11161	103	15	firm	firm	ADJ
ajfa-11161	103	16	characteristics	characteristic	NOUN
ajfa-11161	103	17	in	in	ADP
ajfa-11161	103	18	order	order	NOUN
ajfa-11161	103	19	to	to	PART
ajfa-11161	103	20	find	find	VERB
ajfa-11161	103	21	out	out	ADP
ajfa-11161	103	22	the	the	DET
ajfa-11161	103	23	differences	difference	NOUN
ajfa-11161	103	24	in	in	ADP
ajfa-11161	103	25	the	the	DET
ajfa-11161	103	26	use	use	NOUN
ajfa-11161	103	27	/	/	SYM
ajfa-11161	103	28	choice	choice	NOUN
ajfa-11161	103	29	of	of	ADP
ajfa-11161	103	30	capital	capital	NOUN
ajfa-11161	103	31	budgeting	budgeting	NOUN
ajfa-11161	103	32	practices	practice	NOUN
ajfa-11161	103	33	:	:	PUNCT
ajfa-11161	103	34	size	size	NOUN
ajfa-11161	103	35	of	of	ADP
ajfa-11161	103	36	capital	capital	NOUN
ajfa-11161	103	37	budget	budget	NOUN
ajfa-11161	103	38	,	,	PUNCT
ajfa-11161	103	39	educational	educational	ADJ
ajfa-11161	103	40	qualification	qualification	NOUN
ajfa-11161	103	41	of	of	ADP
ajfa-11161	103	42	financial	financial	ADJ
ajfa-11161	103	43	officers	officer	NOUN
ajfa-11161	103	44	,	,	PUNCT
ajfa-11161	103	45	experience	experience	NOUN
ajfa-11161	103	46	of	of	ADP
ajfa-11161	103	47	financial	financial	ADJ
ajfa-11161	103	48	officers	officer	NOUN
ajfa-11161	103	49	and	and	CCONJ
ajfa-11161	103	50	types	type	NOUN
ajfa-11161	103	51	of	of	ADP
ajfa-11161	103	52	industry	industry	NOUN
ajfa-11161	103	53	.	.	PUNCT
ajfa-11161	104	1	the	the	DET
ajfa-11161	104	2	mean	mean	ADJ
ajfa-11161	104	3	difference	difference	NOUN
ajfa-11161	104	4	statistics	statistic	NOUN
ajfa-11161	104	5	of	of	ADP
ajfa-11161	104	6	independent	independent	ADJ
ajfa-11161	104	7	sample	sample	PROPN
ajfa-11161	104	8	t	t	PROPN
ajfa-11161	104	9	-	-	PUNCT
ajfa-11161	104	10	test	test	NOUN
ajfa-11161	104	11	was	be	AUX
ajfa-11161	104	12	employed	employ	VERB
ajfa-11161	104	13	.	.	PUNCT
ajfa-11161	105	1	asian	asian	ADJ
ajfa-11161	105	2	journal	journal	PROPN
ajfa-11161	105	3	of	of	ADP
ajfa-11161	105	4	finance	finance	PROPN
ajfa-11161	105	5	&	&	CCONJ
ajfa-11161	105	6	accounting	accounting	PROPN
ajfa-11161	105	7	issn	issn	PROPN
ajfa-11161	105	8	1946	1946	NUM
ajfa-11161	105	9	-	-	PUNCT
ajfa-11161	105	10	052x	052x	PROPN
ajfa-11161	105	11	2017	2017	NUM
ajfa-11161	105	12	,	,	PUNCT
ajfa-11161	105	13	vol	vol	NOUN
ajfa-11161	105	14	.	.	NOUN
ajfa-11161	105	15	9	9	NUM
ajfa-11161	105	16	,	,	PUNCT
ajfa-11161	105	17	no	no	NOUN
ajfa-11161	105	18	.	.	NOUN
ajfa-11161	105	19	2	2	NUM
ajfa-11161	105	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	105	21	339	339	NUM
ajfa-11161	105	22	size	size	NOUN
ajfa-11161	105	23	of	of	ADP
ajfa-11161	105	24	capital	capital	NOUN
ajfa-11161	105	25	budgets	budget	NOUN
ajfa-11161	105	26	and	and	CCONJ
ajfa-11161	105	27	use	use	NOUN
ajfa-11161	105	28	of	of	ADP
ajfa-11161	105	29	capital	capital	NOUN
ajfa-11161	105	30	budgeting	budgeting	NOUN
ajfa-11161	105	31	practices	practice	NOUN
ajfa-11161	105	32	as	as	ADP
ajfa-11161	105	33	aforesaid	aforesaid	NOUN
ajfa-11161	105	34	,	,	PUNCT
ajfa-11161	105	35	size	size	NOUN
ajfa-11161	105	36	of	of	ADP
ajfa-11161	105	37	capital	capital	NOUN
ajfa-11161	105	38	budgets	budget	NOUN
ajfa-11161	105	39	were	be	AUX
ajfa-11161	105	40	grouped	group	VERB
ajfa-11161	105	41	into	into	ADP
ajfa-11161	105	42	“	"	PUNCT
ajfa-11161	105	43	small	small	ADJ
ajfa-11161	105	44	”	"	PUNCT
ajfa-11161	105	45	and	and	CCONJ
ajfa-11161	105	46	“	"	PUNCT
ajfa-11161	105	47	large	large	ADJ
ajfa-11161	105	48	”	"	PUNCT
ajfa-11161	105	49	.	.	PUNCT
ajfa-11161	106	1	the	the	DET
ajfa-11161	106	2	results	result	NOUN
ajfa-11161	106	3	of	of	ADP
ajfa-11161	106	4	the	the	DET
ajfa-11161	106	5	independent	independent	ADJ
ajfa-11161	106	6	sample	sample	NOUN
ajfa-11161	106	7	t	t	NOUN
ajfa-11161	106	8	-	-	PUNCT
ajfa-11161	106	9	test	test	NOUN
ajfa-11161	106	10	between	between	ADP
ajfa-11161	106	11	size	size	NOUN
ajfa-11161	106	12	of	of	ADP
ajfa-11161	106	13	capital	capital	NOUN
ajfa-11161	106	14	budgets	budget	NOUN
ajfa-11161	106	15	and	and	CCONJ
ajfa-11161	106	16	use	use	NOUN
ajfa-11161	106	17	of	of	ADP
ajfa-11161	106	18	capital	capital	NOUN
ajfa-11161	106	19	budgeting	budgeting	NOUN
ajfa-11161	106	20	practices	practice	NOUN
ajfa-11161	106	21	are	be	AUX
ajfa-11161	106	22	presented	present	VERB
ajfa-11161	106	23	in	in	ADP
ajfa-11161	106	24	table	table	NOUN
ajfa-11161	106	25	4	4	NUM
ajfa-11161	106	26	.	.	PUNCT
ajfa-11161	106	27	table	table	NOUN
ajfa-11161	106	28	4	4	NUM
ajfa-11161	106	29	.	.	NOUN
ajfa-11161	106	30	size	size	NOUN
ajfa-11161	106	31	of	of	ADP
ajfa-11161	106	32	capital	capital	NOUN
ajfa-11161	106	33	budgets	budget	NOUN
ajfa-11161	106	34	and	and	CCONJ
ajfa-11161	106	35	use	use	NOUN
ajfa-11161	106	36	of	of	ADP
ajfa-11161	106	37	capital	capital	NOUN
ajfa-11161	106	38	budgeting	budgeting	NOUN
ajfa-11161	106	39	practices	practice	NOUN
ajfa-11161	106	40	capital	capital	NOUN
ajfa-11161	106	41	budgeting	budgeting	NOUN
ajfa-11161	106	42	practices	practice	NOUN
ajfa-11161	106	43	size	size	NOUN
ajfa-11161	106	44	of	of	ADP
ajfa-11161	106	45	the	the	DET
ajfa-11161	106	46	capital	capital	NOUN
ajfa-11161	106	47	budget	budget	NOUN
ajfa-11161	106	48	n	n	PRON
ajfa-11161	106	49	df	df	NOUN
ajfa-11161	106	50	mean	mean	VERB
ajfa-11161	106	51	sd	sd	AUX
ajfa-11161	106	52	se	se	PROPN
ajfa-11161	106	53	t	t	PROPN
ajfa-11161	106	54	sig	sig	NOUN
ajfa-11161	106	55	pb	pb	ADP
ajfa-11161	106	56	small	small	ADJ
ajfa-11161	106	57	160	160	NUM
ajfa-11161	106	58	3.63	3.63	NUM
ajfa-11161	106	59	.867	.867	NUM
ajfa-11161	106	60	.069	.069	NUM
ajfa-11161	107	1	large	large	ADJ
ajfa-11161	107	2	26	26	NUM
ajfa-11161	107	3	184	184	NUM
ajfa-11161	107	4	2.35	2.35	NUM
ajfa-11161	107	5	.629	.629	NUM
ajfa-11161	107	6	.123	.123	NUM
ajfa-11161	107	7	9.064	9.064	NUM
ajfa-11161	107	8	0.000	0.000	NUM
ajfa-11161	107	9	dpb	dpb	PROPN
ajfa-11161	107	10	small	small	PROPN
ajfa-11161	107	11	160	160	NUM
ajfa-11161	107	12	3.18	3.18	NUM
ajfa-11161	107	13	.578	.578	NUM
ajfa-11161	107	14	.046	.046	NUM
ajfa-11161	108	1	large	large	ADJ
ajfa-11161	108	2	26	26	NUM
ajfa-11161	108	3	184	184	NUM
ajfa-11161	108	4	2.73	2.73	NUM
ajfa-11161	108	5	.724	.724	NUM
ajfa-11161	108	6	.142	.142	NUM
ajfa-11161	108	7	2.977	2.977	NUM
ajfa-11161	108	8	0.000	0.000	NUM
ajfa-11161	108	9	arr	arr	NOUN
ajfa-11161	108	10	small	small	ADJ
ajfa-11161	108	11	160	160	NUM
ajfa-11161	108	12	3.13	3.13	NUM
ajfa-11161	108	13	.652	.652	NUM
ajfa-11161	108	14	.052	.052	NUM
ajfa-11161	109	1	large	large	ADJ
ajfa-11161	109	2	26	26	NUM
ajfa-11161	109	3	184	184	NUM
ajfa-11161	109	4	2.31	2.31	NUM
ajfa-11161	109	5	.788	.788	NUM
ajfa-11161	109	6	.155	.155	NUM
ajfa-11161	109	7	5.754	5.754	NUM
ajfa-11161	109	8	0.000	0.000	NUM
ajfa-11161	109	9	npv	npv	NOUN
ajfa-11161	109	10	small	small	ADJ
ajfa-11161	109	11	160	160	NUM
ajfa-11161	109	12	3.97	3.97	NUM
ajfa-11161	109	13	.796	.796	NUM
ajfa-11161	109	14	.063	.063	NUM
ajfa-11161	109	15	large	large	ADJ
ajfa-11161	109	16	26	26	NUM
ajfa-11161	109	17	184	184	NUM
ajfa-11161	109	18	4.96	4.96	NUM
ajfa-11161	109	19	.196	.196	NUM
ajfa-11161	109	20	.038	.038	NUM
ajfa-11161	109	21	-6.312	-6.312	PROPN
ajfa-11161	109	22	0.000	0.000	NUM
ajfa-11161	109	23	irr	irr	NOUN
ajfa-11161	109	24	small	small	ADJ
ajfa-11161	109	25	160	160	NUM
ajfa-11161	109	26	3.73	3.73	NUM
ajfa-11161	109	27	1.046	1.046	NUM
ajfa-11161	109	28	.083	.083	NUM
ajfa-11161	109	29	large	large	ADJ
ajfa-11161	109	30	26	26	NUM
ajfa-11161	109	31	184	184	NUM
ajfa-11161	109	32	4.50	4.50	NUM
ajfa-11161	109	33	.860	.860	NUM
ajfa-11161	109	34	.169	.169	NUM
ajfa-11161	109	35	-4.125	-4.125	NOUN
ajfa-11161	109	36	0.000	0.000	NUM
ajfa-11161	109	37	ro	ro	INTJ
ajfa-11161	109	38	small	small	ADJ
ajfa-11161	109	39	160	160	NUM
ajfa-11161	109	40	1.13	1.13	NUM
ajfa-11161	109	41	.357	.357	NUM
ajfa-11161	109	42	.028	.028	NUM
ajfa-11161	109	43	large	large	ADJ
ajfa-11161	109	44	26	26	NUM
ajfa-11161	109	45	184	184	NUM
ajfa-11161	109	46	2.23	2.23	NUM
ajfa-11161	109	47	.765	.765	NUM
ajfa-11161	109	48	.150	.150	NUM
ajfa-11161	109	49	-11.947	-11.947	NOUN
ajfa-11161	109	50	0.000	0.000	NUM
ajfa-11161	109	51	gtd	gtd	NOUN
ajfa-11161	109	52	small	small	ADJ
ajfa-11161	109	53	160	160	NUM
ajfa-11161	109	54	1.08	1.08	NUM
ajfa-11161	109	55	.274	.274	NUM
ajfa-11161	109	56	.022	.022	NUM
ajfa-11161	109	57	large	large	ADJ
ajfa-11161	109	58	26	26	NUM
ajfa-11161	109	59	184	184	NUM
ajfa-11161	109	60	1.81	1.81	NUM
ajfa-11161	109	61	.694	.694	NUM
ajfa-11161	109	62	.136	.136	NUM
ajfa-11161	109	63	-9.516	-9.516	NOUN
ajfa-11161	109	64	0.000	0.000	NUM
ajfa-11161	109	65	sensitivity	sensitivity	NOUN
ajfa-11161	109	66	analysis	analysis	NOUN
ajfa-11161	109	67	small	small	ADJ
ajfa-11161	109	68	160	160	NUM
ajfa-11161	109	69	3.79	3.79	NUM
ajfa-11161	109	70	.898	.898	NUM
ajfa-11161	109	71	.071	.071	NUM
ajfa-11161	110	1	large	large	ADJ
ajfa-11161	110	2	26	26	NUM
ajfa-11161	110	3	184	184	NUM
ajfa-11161	110	4	4.85	4.85	NUM
ajfa-11161	110	5	.368	.368	NUM
ajfa-11161	110	6	.072	.072	NUM
ajfa-11161	110	7	-5.886	-5.886	X
ajfa-11161	110	8	0.000	0.000	NUM
ajfa-11161	110	9	scenario	scenario	NOUN
ajfa-11161	110	10	analysis	analysis	NOUN
ajfa-11161	110	11	small	small	ADJ
ajfa-11161	110	12	160	160	NUM
ajfa-11161	110	13	3.84	3.84	NUM
ajfa-11161	110	14	.797	.797	NUM
ajfa-11161	110	15	.063	.063	NUM
ajfa-11161	110	16	large	large	ADJ
ajfa-11161	110	17	26	26	NUM
ajfa-11161	110	18	184	184	NUM
ajfa-11161	110	19	4.08	4.08	NUM
ajfa-11161	110	20	.744	.744	NUM
ajfa-11161	110	21	.146	.146	NUM
ajfa-11161	110	22	-1.467	-1.467	SYM
ajfa-11161	110	23	0.151	0.151	NUM
ajfa-11161	110	24	decision	decision	NOUN
ajfa-11161	110	25	trees	tree	NOUN
ajfa-11161	110	26	small	small	ADJ
ajfa-11161	110	27	160	160	NUM
ajfa-11161	110	28	1.26	1.26	NUM
ajfa-11161	110	29	.441	.441	NUM
ajfa-11161	110	30	.035	.035	NUM
ajfa-11161	110	31	large	large	ADJ
ajfa-11161	110	32	26	26	NUM
ajfa-11161	110	33	184	184	NUM
ajfa-11161	110	34	2.35	2.35	NUM
ajfa-11161	110	35	.745	.745	NUM
ajfa-11161	110	36	.146	.146	NUM
ajfa-11161	111	1	-10.379	-10.379	PROPN
ajfa-11161	111	2	0.000	0.000	NUM
ajfa-11161	111	3	capm	capm	PROPN
ajfa-11161	111	4	/	/	SYM
ajfa-11161	111	5	β	β	NOUN
ajfa-11161	111	6	analysis	analysis	NOUN
ajfa-11161	111	7	small	small	ADJ
ajfa-11161	111	8	160	160	NUM
ajfa-11161	111	9	1.16	1.16	NUM
ajfa-11161	111	10	.413	.413	NUM
ajfa-11161	111	11	.033	.033	NUM
ajfa-11161	111	12	large	large	ADJ
ajfa-11161	111	13	26	26	NUM
ajfa-11161	111	14	184	184	NUM
ajfa-11161	111	15	2.58	2.58	NUM
ajfa-11161	111	16	1.027	1.027	NUM
ajfa-11161	111	17	.201	.201	NUM
ajfa-11161	111	18	-12.467	-12.467	SYM
ajfa-11161	111	19	0.000	0.000	NUM
ajfa-11161	111	20	uncertainty	uncertainty	NOUN
ajfa-11161	111	21	absorption	absorption	NOUN
ajfa-11161	111	22	in	in	ADP
ajfa-11161	111	23	cash	cash	NOUN
ajfa-11161	111	24	flows	flow	VERB
ajfa-11161	111	25	small	small	ADJ
ajfa-11161	111	26	160	160	NUM
ajfa-11161	111	27	3.91	3.91	NUM
ajfa-11161	111	28	.570	.570	NUM
ajfa-11161	111	29	.045	.045	NUM
ajfa-11161	111	30	large	large	ADJ
ajfa-11161	111	31	26	26	NUM
ajfa-11161	111	32	184	184	NUM
ajfa-11161	111	33	4.46	4.46	NUM
ajfa-11161	111	34	.761	.761	NUM
ajfa-11161	111	35	.149	.149	NUM
ajfa-11161	111	36	-4.383	-4.383	NUM
ajfa-11161	111	37	0.000	0.000	NUM
ajfa-11161	111	38	adjusting	adjust	VERB
ajfa-11161	111	39	required	require	VERB
ajfa-11161	111	40	return	return	NOUN
ajfa-11161	111	41	small	small	ADJ
ajfa-11161	111	42	160	160	NUM
ajfa-11161	111	43	3.76	3.76	NUM
ajfa-11161	111	44	.867	.867	NUM
ajfa-11161	111	45	.069	.069	NUM
ajfa-11161	112	1	large	large	ADJ
ajfa-11161	112	2	26	26	NUM
ajfa-11161	112	3	184	184	NUM
ajfa-11161	112	4	4.08	4.08	NUM
ajfa-11161	112	5	.688	.688	NUM
ajfa-11161	112	6	.135	.135	NUM
ajfa-11161	112	7	-2.118	-2.118	NUM
ajfa-11161	112	8	0.041	0.041	NUM
ajfa-11161	112	9	probability	probability	NOUN
ajfa-11161	112	10	analysis	analysis	NOUN
ajfa-11161	112	11	small	small	ADJ
ajfa-11161	112	12	160	160	NUM
ajfa-11161	112	13	3.88	3.88	NUM
ajfa-11161	112	14	.704	.704	NUM
ajfa-11161	112	15	.056	.056	NUM
ajfa-11161	112	16	large	large	ADJ
ajfa-11161	112	17	26	26	NUM
ajfa-11161	112	18	184	184	NUM
ajfa-11161	112	19	4.04	4.04	NUM
ajfa-11161	112	20	.662	.662	NUM
ajfa-11161	112	21	.130	.130	NUM
ajfa-11161	112	22	-1.065	-1.065	NOUN
ajfa-11161	112	23	0.288	0.288	NUM
ajfa-11161	112	24	asian	asian	ADJ
ajfa-11161	112	25	journal	journal	NOUN
ajfa-11161	112	26	of	of	ADP
ajfa-11161	112	27	finance	finance	PROPN
ajfa-11161	112	28	&	&	CCONJ
ajfa-11161	112	29	accounting	accounting	PROPN
ajfa-11161	112	30	issn	issn	PROPN
ajfa-11161	112	31	1946	1946	NUM
ajfa-11161	112	32	-	-	PUNCT
ajfa-11161	112	33	052x	052x	PROPN
ajfa-11161	112	34	2017	2017	NUM
ajfa-11161	112	35	,	,	PUNCT
ajfa-11161	112	36	vol	vol	NOUN
ajfa-11161	112	37	.	.	NOUN
ajfa-11161	112	38	9	9	NUM
ajfa-11161	112	39	,	,	PUNCT
ajfa-11161	112	40	no	no	INTJ
ajfa-11161	112	41	.	.	NOUN
ajfa-11161	112	42	2	2	NUM
ajfa-11161	112	43	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11161	112	44	340	340	NUM
ajfa-11161	112	45	as	as	SCONJ
ajfa-11161	112	46	can	can	AUX
ajfa-11161	112	47	be	be	AUX
ajfa-11161	112	48	seen	see	VERB
ajfa-11161	112	49	in	in	ADP
ajfa-11161	112	50	table	table	NOUN
ajfa-11161	112	51	4	4	NUM
ajfa-11161	112	52	,	,	PUNCT
ajfa-11161	112	53	small	small	ADJ
ajfa-11161	112	54	firms	firm	NOUN
ajfa-11161	112	55	more	more	ADV
ajfa-11161	112	56	highly	highly	ADV
ajfa-11161	112	57	applied	apply	VERB
ajfa-11161	112	58	the	the	DET
ajfa-11161	112	59	payback	payback	NOUN
ajfa-11161	112	60	method	method	NOUN
ajfa-11161	112	61	(	(	PUNCT
ajfa-11161	112	62	m=3.63	m=3.63	X
ajfa-11161	112	63	,	,	PUNCT
ajfa-11161	112	64	se=.06	se=.06	PROPN
ajfa-11161	112	65	)	)	PUNCT
ajfa-11161	112	66	than	than	ADP
ajfa-11161	112	67	large	large	ADJ
ajfa-11161	112	68	firms	firm	NOUN
ajfa-11161	112	69	(	(	PUNCT
ajfa-11161	112	70	m=2.35	m=2.35	PROPN
ajfa-11161	112	71	,	,	PUNCT
ajfa-11161	112	72	se=.12	se=.12	NOUN
ajfa-11161	112	73	)	)	PUNCT
ajfa-11161	112	74	.	.	PUNCT
ajfa-11161	113	1	the	the	DET
ajfa-11161	113	2	difference	difference	NOUN
ajfa-11161	113	3	was	be	AUX
ajfa-11161	113	4	significant	significant	ADJ
ajfa-11161	113	5	t	t	NOUN
ajfa-11161	113	6	(	(	PUNCT
ajfa-11161	113	7	184	184	NUM
ajfa-11161	113	8	)	)	PUNCT
ajfa-11161	113	9	=	=	NOUN
ajfa-11161	113	10	9.064	9.064	NUM
ajfa-11161	113	11	,	,	PUNCT
ajfa-11161	113	12	p	p	X
ajfa-11161	113	13	<	<	X
ajfa-11161	113	14	0.01	0.01	NUM
ajfa-11161	113	15	.	.	PUNCT
ajfa-11161	114	1	a	a	DET
ajfa-11161	114	2	similar	similar	ADJ
ajfa-11161	114	3	pattern	pattern	NOUN
ajfa-11161	114	4	was	be	AUX
ajfa-11161	114	5	observed	observe	VERB
ajfa-11161	114	6	in	in	ADP
ajfa-11161	114	7	the	the	DET
ajfa-11161	114	8	application	application	NOUN
ajfa-11161	114	9	of	of	ADP
ajfa-11161	114	10	dpb	dpb	PROPN
ajfa-11161	114	11	and	and	CCONJ
ajfa-11161	114	12	arr	arr	PROPN
ajfa-11161	114	13	that	that	DET
ajfa-11161	114	14	small	small	ADJ
ajfa-11161	114	15	firms	firm	NOUN
ajfa-11161	114	16	more	more	ADV
ajfa-11161	114	17	highly	highly	ADV
ajfa-11161	114	18	applied	apply	VERB
ajfa-11161	114	19	dpb	dpb	PROPN
ajfa-11161	114	20	and	and	CCONJ
ajfa-11161	114	21	arr	arr	PROPN
ajfa-11161	114	22	(	(	PUNCT
ajfa-11161	114	23	m=3.18	m=3.18	NOUN
ajfa-11161	114	24	,	,	PUNCT
ajfa-11161	114	25	se=.04	se=.04	NOUN
ajfa-11161	114	26	;	;	PUNCT
ajfa-11161	114	27	m=3.13	m=3.13	NOUN
ajfa-11161	114	28	,	,	PUNCT
ajfa-11161	114	29	se=.05	se=.05	NOUN
ajfa-11161	114	30	)	)	PUNCT
ajfa-11161	114	31	than	than	SCONJ
ajfa-11161	114	32	large	large	ADJ
ajfa-11161	114	33	firms	firm	NOUN
ajfa-11161	114	34	(	(	PUNCT
ajfa-11161	114	35	m=2.73	m=2.73	X
ajfa-11161	114	36	,	,	PUNCT
ajfa-11161	114	37	se=.142	se=.142	PROPN
ajfa-11161	114	38	;	;	PUNCT
ajfa-11161	114	39	m=2.31	m=2.31	NOUN
ajfa-11161	114	40	,	,	PUNCT
ajfa-11161	114	41	se=.155	se=.155	PROPN
ajfa-11161	114	42	)	)	PUNCT
ajfa-11161	114	43	and	and	CCONJ
ajfa-11161	114	44	the	the	DET
ajfa-11161	114	45	differences	difference	NOUN
ajfa-11161	114	46	were	be	AUX
ajfa-11161	114	47	also	also	ADV
ajfa-11161	114	48	significant	significant	ADJ
ajfa-11161	114	49	t	t	NOUN
ajfa-11161	114	50	(	(	PUNCT
ajfa-11161	114	51	184	184	NUM
ajfa-11161	114	52	)	)	PUNCT
ajfa-11161	115	1	=	=	SYM
ajfa-11161	115	2	2.877	2.877	NUM
ajfa-11161	115	3	,	,	PUNCT
ajfa-11161	115	4	p	p	X
ajfa-11161	115	5	<	<	X
ajfa-11161	115	6	0.01	0.01	NUM
ajfa-11161	115	7	and	and	CCONJ
ajfa-11161	115	8	t	t	PROPN
ajfa-11161	115	9	(	(	PUNCT
ajfa-11161	115	10	184	184	NUM
ajfa-11161	115	11	)	)	PUNCT
ajfa-11161	115	12	=	=	SYM
ajfa-11161	115	13	5.754	5.754	NUM
ajfa-11161	115	14	,	,	PUNCT
ajfa-11161	115	15	p	p	X
ajfa-11161	115	16	<	<	X
ajfa-11161	115	17	0.01	0.01	NUM
ajfa-11161	115	18	respectively	respectively	ADV
ajfa-11161	115	19	.	.	PUNCT
ajfa-11161	116	1	therefore	therefore	ADV
ajfa-11161	116	2	,	,	PUNCT
ajfa-11161	116	3	it	it	PRON
ajfa-11161	116	4	is	be	AUX
ajfa-11161	116	5	fair	fair	ADJ
ajfa-11161	116	6	to	to	PART
ajfa-11161	116	7	say	say	VERB
ajfa-11161	116	8	that	that	SCONJ
ajfa-11161	116	9	simple	simple	ADJ
ajfa-11161	116	10	capital	capital	NOUN
ajfa-11161	116	11	budgeting	budgeting	NOUN
ajfa-11161	116	12	practices	practice	NOUN
ajfa-11161	116	13	pb	pb	ADP
ajfa-11161	116	14	,	,	PUNCT
ajfa-11161	116	15	dpb	dpb	PROPN
ajfa-11161	116	16	and	and	CCONJ
ajfa-11161	116	17	arr	arr	PROPN
ajfa-11161	116	18	were	be	AUX
ajfa-11161	116	19	more	more	ADV
ajfa-11161	116	20	highly	highly	ADV
ajfa-11161	116	21	applied	apply	VERB
ajfa-11161	116	22	by	by	ADP
ajfa-11161	116	23	small	small	ADJ
ajfa-11161	116	24	firms	firm	NOUN
ajfa-11161	116	25	in	in	ADP
ajfa-11161	116	26	comparison	comparison	NOUN
ajfa-11161	116	27	with	with	ADP
ajfa-11161	116	28	large	large	ADJ
ajfa-11161	116	29	firms	firm	NOUN
ajfa-11161	116	30	.	.	PUNCT
ajfa-11161	117	1	as	as	SCONJ
ajfa-11161	117	2	to	to	ADP
ajfa-11161	117	3	advanced	advanced	ADJ
ajfa-11161	117	4	capital	capital	NOUN
ajfa-11161	117	5	budgeting	budgeting	NOUN
ajfa-11161	117	6	practices	practice	NOUN
ajfa-11161	117	7	,	,	PUNCT
ajfa-11161	117	8	npv	npv	PROPN
ajfa-11161	117	9	and	and	CCONJ
ajfa-11161	117	10	irr	irr	NOUN
ajfa-11161	117	11	are	be	AUX
ajfa-11161	117	12	more	more	ADV
ajfa-11161	117	13	highly	highly	ADV
ajfa-11161	117	14	significantly	significantly	ADV
ajfa-11161	117	15	applied	apply	VERB
ajfa-11161	117	16	by	by	ADP
ajfa-11161	117	17	large	large	ADJ
ajfa-11161	117	18	firms	firm	NOUN
ajfa-11161	117	19	(	(	PUNCT
ajfa-11161	117	20	m=4.96	m=4.96	PROPN
ajfa-11161	117	21	,	,	PUNCT
ajfa-11161	117	22	se=.038	se=.038	PROPN
ajfa-11161	117	23	;	;	PUNCT
ajfa-11161	117	24	m=4.50	m=4.50	X
ajfa-11161	117	25	,	,	PUNCT
ajfa-11161	117	26	se=.169	se=.169	PROPN
ajfa-11161	117	27	)	)	PUNCT
ajfa-11161	117	28	than	than	SCONJ
ajfa-11161	117	29	small	small	ADJ
ajfa-11161	117	30	firms	firm	NOUN
ajfa-11161	117	31	(	(	PUNCT
ajfa-11161	117	32	m=3.97	m=3.97	NOUN
ajfa-11161	117	33	,	,	PUNCT
ajfa-11161	117	34	se=.063	se=.063	PROPN
ajfa-11161	117	35	;	;	PUNCT
ajfa-11161	117	36	m=3.73	m=3.73	NOUN
ajfa-11161	117	37	,	,	PUNCT
ajfa-11161	117	38	se=.083	se=.083	PROPN
ajfa-11161	117	39	)	)	PUNCT
ajfa-11161	117	40	and	and	CCONJ
ajfa-11161	117	41	the	the	DET
ajfa-11161	117	42	significant	significant	ADJ
ajfa-11161	117	43	mean	mean	NOUN
ajfa-11161	117	44	differences	difference	NOUN
ajfa-11161	117	45	were	be	AUX
ajfa-11161	117	46	found	find	VERB
ajfa-11161	117	47	t	t	PROPN
ajfa-11161	117	48	(	(	PUNCT
ajfa-11161	117	49	184	184	NUM
ajfa-11161	117	50	)	)	PUNCT
ajfa-11161	117	51	=	=	SYM
ajfa-11161	118	1	-6.312	-6.312	PROPN
ajfa-11161	118	2	,	,	PUNCT
ajfa-11161	118	3	p	p	X
ajfa-11161	118	4	<	<	X
ajfa-11161	118	5	0.01	0.01	NUM
ajfa-11161	118	6	,	,	PUNCT
ajfa-11161	118	7	t	t	PROPN
ajfa-11161	118	8	(	(	PUNCT
ajfa-11161	118	9	184	184	NUM
ajfa-11161	118	10	)	)	PUNCT
ajfa-11161	118	11	=	=	SYM
ajfa-11161	119	1	-4.125	-4.125	NOUN
ajfa-11161	119	2	,	,	PUNCT
ajfa-11161	119	3	p	p	X
ajfa-11161	119	4	<	<	X
ajfa-11161	119	5	0.01	0.01	NUM
ajfa-11161	119	6	,	,	PUNCT
ajfa-11161	119	7	respectively	respectively	ADV
ajfa-11161	119	8	.	.	PUNCT
ajfa-11161	120	1	as	as	ADP
ajfa-11161	120	2	regard	regard	NOUN
ajfa-11161	120	3	to	to	ADP
ajfa-11161	120	4	sophisticated	sophisticated	ADJ
ajfa-11161	120	5	capital	capital	NOUN
ajfa-11161	120	6	budgeting	budgeting	NOUN
ajfa-11161	120	7	practices	practice	NOUN
ajfa-11161	120	8	,	,	PUNCT
ajfa-11161	120	9	ro	ro	X
ajfa-11161	120	10	,	,	PUNCT
ajfa-11161	120	11	gtd	gtd	PROPN
ajfa-11161	120	12	are	be	AUX
ajfa-11161	120	13	also	also	ADV
ajfa-11161	120	14	highly	highly	ADV
ajfa-11161	120	15	applied	apply	VERB
ajfa-11161	120	16	by	by	ADP
ajfa-11161	120	17	large	large	ADJ
ajfa-11161	120	18	companies	company	NOUN
ajfa-11161	120	19	(	(	PUNCT
ajfa-11161	120	20	m=2.23	m=2.23	X
ajfa-11161	120	21	,	,	PUNCT
ajfa-11161	120	22	se=.150	se=.150	PROPN
ajfa-11161	120	23	;	;	PUNCT
ajfa-11161	120	24	m=1.81	m=1.81	PROPN
ajfa-11161	120	25	,	,	PUNCT
ajfa-11161	120	26	se=.136	se=.136	PROPN
ajfa-11161	120	27	)	)	PUNCT
ajfa-11161	120	28	than	than	SCONJ
ajfa-11161	120	29	small	small	ADJ
ajfa-11161	120	30	companies	company	NOUN
ajfa-11161	120	31	(	(	PUNCT
ajfa-11161	120	32	m=1.13	m=1.13	PROPN
ajfa-11161	120	33	,	,	PUNCT
ajfa-11161	120	34	se=.028	se=.028	PROPN
ajfa-11161	120	35	;	;	PUNCT
ajfa-11161	120	36	m=1.08	m=1.08	NOUN
ajfa-11161	120	37	,	,	PUNCT
ajfa-11161	120	38	se=.022	se=.022	PROPN
ajfa-11161	120	39	)	)	PUNCT
ajfa-11161	120	40	and	and	CCONJ
ajfa-11161	120	41	the	the	DET
ajfa-11161	120	42	significant	significant	ADJ
ajfa-11161	120	43	differences	difference	NOUN
ajfa-11161	120	44	were	be	AUX
ajfa-11161	120	45	ro	ro	NOUN
ajfa-11161	120	46	and	and	CCONJ
ajfa-11161	120	47	gtd	gtd	NOUN
ajfa-11161	120	48	,	,	PUNCT
ajfa-11161	120	49	respectively	respectively	ADV
ajfa-11161	120	50	t	t	PROPN
ajfa-11161	120	51	(	(	PUNCT
ajfa-11161	120	52	184	184	NUM
ajfa-11161	120	53	)	)	PUNCT
ajfa-11161	121	1	=	=	PUNCT
ajfa-11161	121	2	-11.947	-11.947	PROPN
ajfa-11161	121	3	,	,	PUNCT
ajfa-11161	121	4	p	p	X
ajfa-11161	121	5	<	<	X
ajfa-11161	121	6	0.01	0.01	NUM
ajfa-11161	121	7	,	,	PUNCT
ajfa-11161	121	8	t	t	PROPN
ajfa-11161	121	9	(	(	PUNCT
ajfa-11161	121	10	184	184	NUM
ajfa-11161	121	11	)	)	PUNCT
ajfa-11161	121	12	=	=	PUNCT
ajfa-11161	121	13	-9.516	-9.516	PROPN
ajfa-11161	121	14	,	,	PUNCT
ajfa-11161	121	15	p	p	X
ajfa-11161	121	16	<	<	X
ajfa-11161	121	17	0.01	0.01	NUM
ajfa-11161	121	18	.	.	PUNCT
ajfa-11161	122	1	in	in	ADP
ajfa-11161	122	2	the	the	DET
ajfa-11161	122	3	case	case	NOUN
ajfa-11161	122	4	of	of	ADP
ajfa-11161	122	5	sensitivity	sensitivity	NOUN
ajfa-11161	122	6	analysis	analysis	NOUN
ajfa-11161	122	7	,	,	PUNCT
ajfa-11161	122	8	uncertainty	uncertainty	NOUN
ajfa-11161	122	9	absorption	absorption	NOUN
ajfa-11161	122	10	in	in	ADP
ajfa-11161	122	11	cash	cash	NOUN
ajfa-11161	122	12	flows	flow	NOUN
ajfa-11161	122	13	and	and	CCONJ
ajfa-11161	122	14	adjusting	adjust	VERB
ajfa-11161	122	15	required	require	VERB
ajfa-11161	122	16	return	return	NOUN
ajfa-11161	122	17	were	be	AUX
ajfa-11161	122	18	significantly	significantly	ADV
ajfa-11161	122	19	highly	highly	ADV
ajfa-11161	122	20	applied	apply	VERB
ajfa-11161	122	21	by	by	ADP
ajfa-11161	122	22	large	large	ADJ
ajfa-11161	122	23	firms	firm	NOUN
ajfa-11161	122	24	(	(	PUNCT
ajfa-11161	122	25	m=4.85	m=4.85	NOUN
ajfa-11161	122	26	,	,	PUNCT
ajfa-11161	122	27	se=.072	se=.072	NOUN
ajfa-11161	122	28	;	;	PUNCT
ajfa-11161	122	29	m=4.46	m=4.46	PROPN
ajfa-11161	122	30	,	,	PUNCT
ajfa-11161	122	31	se=.149	se=.149	PROPN
ajfa-11161	122	32	,	,	PUNCT
ajfa-11161	122	33	and	and	CCONJ
ajfa-11161	122	34	m=4.08	m=4.08	ADJ
ajfa-11161	122	35	,	,	PUNCT
ajfa-11161	122	36	se=.135	se=.135	PROPN
ajfa-11161	122	37	)	)	PUNCT
ajfa-11161	122	38	than	than	SCONJ
ajfa-11161	122	39	small	small	ADJ
ajfa-11161	122	40	companies	company	NOUN
ajfa-11161	122	41	(	(	PUNCT
ajfa-11161	122	42	m=3.79	m=3.79	NOUN
ajfa-11161	122	43	,	,	PUNCT
ajfa-11161	122	44	se=.071	se=.071	PROPN
ajfa-11161	122	45	;	;	PUNCT
ajfa-11161	122	46	m=3.91	m=3.91	NOUN
ajfa-11161	122	47	,	,	PUNCT
ajfa-11161	122	48	se=.045	se=.045	ADJ
ajfa-11161	122	49	,	,	PUNCT
ajfa-11161	122	50	and	and	CCONJ
ajfa-11161	122	51	m=3.76	m=3.76	PROPN
ajfa-11161	122	52	,	,	PUNCT
ajfa-11161	122	53	se=.069	se=.069	NOUN
ajfa-11161	122	54	)	)	PUNCT
ajfa-11161	122	55	and	and	CCONJ
ajfa-11161	122	56	the	the	DET
ajfa-11161	122	57	significant	significant	ADJ
ajfa-11161	122	58	differences	difference	NOUN
ajfa-11161	122	59	were	be	AUX
ajfa-11161	122	60	found	find	VERB
ajfa-11161	122	61	t	t	PROPN
ajfa-11161	122	62	(	(	PUNCT
ajfa-11161	122	63	184	184	NUM
ajfa-11161	122	64	)	)	PUNCT
ajfa-11161	122	65	=	=	SYM
ajfa-11161	123	1	-5.886	-5.886	PROPN
ajfa-11161	123	2	,	,	PUNCT
ajfa-11161	123	3	p	p	X
ajfa-11161	123	4	<	<	X
ajfa-11161	123	5	0.01	0.01	NUM
ajfa-11161	123	6	,	,	PUNCT
ajfa-11161	123	7	t	t	PROPN
ajfa-11161	123	8	(	(	PUNCT
ajfa-11161	123	9	184	184	NUM
ajfa-11161	123	10	)	)	PUNCT
ajfa-11161	123	11	=	=	SYM
ajfa-11161	123	12	-4.383	-4.383	PROPN
ajfa-11161	123	13	,	,	PUNCT
ajfa-11161	123	14	p	p	X
ajfa-11161	123	15	<	<	X
ajfa-11161	123	16	0.01	0.01	NUM
ajfa-11161	123	17	and	and	CCONJ
ajfa-11161	123	18	t	t	PROPN
ajfa-11161	123	19	(	(	PUNCT
ajfa-11161	123	20	184	184	NUM
ajfa-11161	123	21	)	)	PUNCT
ajfa-11161	123	22	=	=	PUNCT
ajfa-11161	123	23	2.118	2.118	NUM
ajfa-11161	123	24	,	,	PUNCT
ajfa-11161	123	25	p	p	X
ajfa-11161	123	26	<	<	X
ajfa-11161	123	27	0.041	0.041	NUM
ajfa-11161	123	28	,	,	PUNCT
ajfa-11161	123	29	respectively	respectively	ADV
ajfa-11161	123	30	.	.	PUNCT
ajfa-11161	124	1	although	although	SCONJ
ajfa-11161	124	2	scenario	scenario	NOUN
ajfa-11161	124	3	analysis	analysis	NOUN
ajfa-11161	124	4	and	and	CCONJ
ajfa-11161	124	5	probability	probability	NOUN
ajfa-11161	124	6	analysis	analysis	NOUN
ajfa-11161	124	7	were	be	AUX
ajfa-11161	124	8	highly	highly	ADV
ajfa-11161	124	9	applied	apply	VERB
ajfa-11161	124	10	by	by	ADP
ajfa-11161	124	11	large	large	ADJ
ajfa-11161	124	12	firms	firm	NOUN
ajfa-11161	124	13	,	,	PUNCT
ajfa-11161	124	14	the	the	DET
ajfa-11161	124	15	differences	difference	NOUN
ajfa-11161	124	16	were	be	AUX
ajfa-11161	124	17	not	not	PART
ajfa-11161	124	18	statistically	statistically	ADV
ajfa-11161	124	19	significant	significant	ADJ
ajfa-11161	124	20	at	at	ADP
ajfa-11161	124	21	p	p	X
ajfa-11161	124	22	<	<	X
ajfa-11161	124	23	0.05	0.05	NUM
ajfa-11161	124	24	.	.	PUNCT
ajfa-11161	125	1	moreover	moreover	ADV
ajfa-11161	125	2	,	,	PUNCT
ajfa-11161	125	3	capm	capm	PROPN
ajfa-11161	125	4	/	/	SYM
ajfa-11161	125	5	β	β	NOUN
ajfa-11161	125	6	analysis	analysis	NOUN
ajfa-11161	125	7	and	and	CCONJ
ajfa-11161	125	8	decision	decision	NOUN
ajfa-11161	125	9	trees	tree	NOUN
ajfa-11161	125	10	were	be	AUX
ajfa-11161	125	11	also	also	ADV
ajfa-11161	125	12	more	more	ADV
ajfa-11161	125	13	highly	highly	ADV
ajfa-11161	125	14	applied	apply	VERB
ajfa-11161	125	15	by	by	ADP
ajfa-11161	125	16	large	large	ADJ
ajfa-11161	125	17	companies	company	NOUN
ajfa-11161	125	18	(	(	PUNCT
ajfa-11161	125	19	m=2.58	m=2.58	NOUN
ajfa-11161	125	20	,	,	PUNCT
ajfa-11161	125	21	se=.201	se=.201	PROPN
ajfa-11161	125	22	;	;	PUNCT
ajfa-11161	125	23	m=2.35	m=2.35	PROPN
ajfa-11161	125	24	,	,	PUNCT
ajfa-11161	125	25	se=.146	se=.146	PROPN
ajfa-11161	125	26	)	)	PUNCT
ajfa-11161	125	27	than	than	ADP
ajfa-11161	125	28	small	small	ADJ
ajfa-11161	125	29	companies	company	NOUN
ajfa-11161	125	30	(	(	PUNCT
ajfa-11161	125	31	m=1.16	m=1.16	PROPN
ajfa-11161	125	32	,	,	PUNCT
ajfa-11161	125	33	se=.033	se=.033	PROPN
ajfa-11161	125	34	;	;	PUNCT
ajfa-11161	125	35	m=1.26	m=1.26	ADJ
ajfa-11161	125	36	,	,	PUNCT
ajfa-11161	125	37	se=.035	se=.035	PROPN
ajfa-11161	125	38	)	)	PUNCT
ajfa-11161	125	39	and	and	CCONJ
ajfa-11161	125	40	the	the	DET
ajfa-11161	125	41	differences	difference	NOUN
ajfa-11161	125	42	were	be	AUX
ajfa-11161	125	43	significant	significant	ADJ
ajfa-11161	125	44	t	t	NOUN
ajfa-11161	125	45	(	(	PUNCT
ajfa-11161	125	46	184	184	NUM
ajfa-11161	125	47	)	)	PUNCT
ajfa-11161	125	48	=	=	SYM
ajfa-11161	126	1	-12.467	-12.467	PROPN
ajfa-11161	126	2	,	,	PUNCT
ajfa-11161	126	3	p	p	X
ajfa-11161	126	4	<	<	X
ajfa-11161	126	5	0.01	0.01	NUM
ajfa-11161	126	6	,	,	PUNCT
ajfa-11161	126	7	t	t	PROPN
ajfa-11161	126	8	(	(	PUNCT
ajfa-11161	126	9	184	184	NUM
ajfa-11161	126	10	)	)	PUNCT
ajfa-11161	126	11	=	=	SYM
ajfa-11161	127	1	-10.379	-10.379	PROPN
ajfa-11161	127	2	,	,	PUNCT
ajfa-11161	127	3	p	p	X
ajfa-11161	127	4	<	<	X
ajfa-11161	127	5	0.01	0.01	NUM
ajfa-11161	127	6	.	.	PUNCT
ajfa-11161	128	1	therefore	therefore	ADV
ajfa-11161	128	2	,	,	PUNCT
ajfa-11161	128	3	simple	simple	ADJ
ajfa-11161	128	4	capital	capital	NOUN
ajfa-11161	128	5	(	(	PUNCT
ajfa-11161	128	6	naive	naive	ADJ
ajfa-11161	128	7	)	)	PUNCT
ajfa-11161	128	8	budgeting	budget	VERB
ajfa-11161	128	9	practices	practice	NOUN
ajfa-11161	128	10	were	be	AUX
ajfa-11161	128	11	significantly	significantly	ADV
ajfa-11161	128	12	mostly	mostly	ADV
ajfa-11161	128	13	used	use	VERB
ajfa-11161	128	14	by	by	ADP
ajfa-11161	128	15	small	small	ADJ
ajfa-11161	128	16	firms	firm	NOUN
ajfa-11161	128	17	,	,	PUNCT
ajfa-11161	128	18	nonetheless	nonetheless	ADV
ajfa-11161	128	19	,	,	PUNCT
ajfa-11161	128	20	advanced	advanced	ADJ
ajfa-11161	128	21	and	and	CCONJ
ajfa-11161	128	22	sophisticated	sophisticated	ADJ
ajfa-11161	128	23	capital	capital	NOUN
ajfa-11161	128	24	budgeting	budgeting	NOUN
ajfa-11161	128	25	practices	practice	NOUN
ajfa-11161	128	26	were	be	AUX
ajfa-11161	128	27	significantly	significantly	ADV
ajfa-11161	128	28	mostly	mostly	ADV
ajfa-11161	128	29	used	use	VERB
ajfa-11161	128	30	by	by	ADP
ajfa-11161	128	31	large	large	ADJ
ajfa-11161	128	32	firms	firm	NOUN
ajfa-11161	128	33	.	.	PUNCT
ajfa-11161	129	1	consequently	consequently	ADV
ajfa-11161	129	2	,	,	PUNCT
ajfa-11161	129	3	hypothesis	hypothesis	NOUN
ajfa-11161	129	4	(	(	PUNCT
ajfa-11161	129	5	h1	h1	PROPN
ajfa-11161	129	6	)	)	PUNCT
ajfa-11161	129	7	that	that	SCONJ
ajfa-11161	129	8	simple	simple	ADJ
ajfa-11161	129	9	capital	capital	NOUN
ajfa-11161	129	10	budgeting	budgeting	NOUN
ajfa-11161	129	11	practices	practice	NOUN
ajfa-11161	129	12	are	be	AUX
ajfa-11161	129	13	used	use	VERB
ajfa-11161	129	14	when	when	SCONJ
ajfa-11161	129	15	a	a	DET
ajfa-11161	129	16	firm	firm	NOUN
ajfa-11161	129	17	’s	’s	PART
ajfa-11161	129	18	capital	capital	NOUN
ajfa-11161	129	19	budget	budget	NOUN
ajfa-11161	129	20	is	be	AUX
ajfa-11161	129	21	small	small	ADJ
ajfa-11161	129	22	was	be	AUX
ajfa-11161	129	23	supported	support	VERB
ajfa-11161	129	24	.	.	PUNCT
ajfa-11161	130	1	types	type	NOUN
ajfa-11161	130	2	of	of	ADP
ajfa-11161	130	3	industry	industry	NOUN
ajfa-11161	130	4	and	and	CCONJ
ajfa-11161	130	5	use	use	NOUN
ajfa-11161	130	6	of	of	ADP
ajfa-11161	130	7	capital	capital	NOUN
ajfa-11161	130	8	budgeting	budgeting	ADJ
ajfa-11161	130	9	methods	method	NOUN
ajfa-11161	130	10	this	this	DET
ajfa-11161	130	11	section	section	NOUN
ajfa-11161	130	12	draws	draw	VERB
ajfa-11161	130	13	attention	attention	NOUN
ajfa-11161	130	14	to	to	ADP
ajfa-11161	130	15	the	the	DET
ajfa-11161	130	16	differences	difference	NOUN
ajfa-11161	130	17	between	between	ADP
ajfa-11161	130	18	types	type	NOUN
ajfa-11161	130	19	of	of	ADP
ajfa-11161	130	20	industry	industry	NOUN
ajfa-11161	130	21	and	and	CCONJ
ajfa-11161	130	22	capital	capital	NOUN
ajfa-11161	130	23	budgeting	budgeting	NOUN
ajfa-11161	130	24	methods	method	NOUN
ajfa-11161	130	25	.	.	PUNCT
ajfa-11161	131	1	types	type	NOUN
ajfa-11161	131	2	of	of	ADP
ajfa-11161	131	3	industry	industry	NOUN
ajfa-11161	131	4	were	be	AUX
ajfa-11161	131	5	grouped	group	VERB
ajfa-11161	131	6	into	into	ADP
ajfa-11161	131	7	non	non	ADJ
ajfa-11161	131	8	-	-	ADJ
ajfa-11161	131	9	manufacturing	manufacturing	ADJ
ajfa-11161	131	10	(	(	PUNCT
ajfa-11161	131	11	nmanu	nmanu	NOUN
ajfa-11161	131	12	)	)	PUNCT
ajfa-11161	131	13	and	and	CCONJ
ajfa-11161	131	14	manufacturing	manufacturing	NOUN
ajfa-11161	131	15	(	(	PUNCT
ajfa-11161	131	16	manu	manu	PROPN
ajfa-11161	131	17	)	)	PUNCT
ajfa-11161	131	18	in	in	ADP
ajfa-11161	131	19	line	line	NOUN
ajfa-11161	131	20	with	with	ADP
ajfa-11161	131	21	graham	graham	PROPN
ajfa-11161	131	22	and	and	CCONJ
ajfa-11161	131	23	harvey	harvey	PROPN
ajfa-11161	131	24	(	(	PUNCT
ajfa-11161	131	25	2001	2001	NUM
ajfa-11161	131	26	)	)	PUNCT
ajfa-11161	131	27	.	.	PUNCT
ajfa-11161	132	1	the	the	DET
ajfa-11161	132	2	results	result	NOUN
ajfa-11161	132	3	of	of	ADP
ajfa-11161	132	4	an	an	DET
ajfa-11161	132	5	independent	independent	ADJ
ajfa-11161	132	6	sample	sample	NOUN
ajfa-11161	132	7	t	t	PROPN
ajfa-11161	132	8	-	-	PUNCT
ajfa-11161	132	9	test	test	NOUN
ajfa-11161	132	10	are	be	AUX
ajfa-11161	132	11	presented	present	VERB
ajfa-11161	132	12	in	in	ADP
ajfa-11161	132	13	table	table	NOUN
ajfa-11161	132	14	5	5	NUM
ajfa-11161	132	15	.	.	PUNCT
ajfa-11161	132	16	asian	asian	ADJ
ajfa-11161	132	17	journal	journal	PROPN
ajfa-11161	132	18	of	of	ADP
ajfa-11161	132	19	finance	finance	PROPN
ajfa-11161	132	20	&	&	CCONJ
ajfa-11161	132	21	accounting	accounting	PROPN
ajfa-11161	132	22	issn	issn	PROPN
ajfa-11161	132	23	1946	1946	NUM
ajfa-11161	132	24	-	-	PUNCT
ajfa-11161	132	25	052x	052x	PROPN
ajfa-11161	132	26	2017	2017	NUM
ajfa-11161	132	27	,	,	PUNCT
ajfa-11161	132	28	vol	vol	NOUN
ajfa-11161	132	29	.	.	NOUN
ajfa-11161	133	1	9	9	NUM
ajfa-11161	133	2	,	,	PUNCT
ajfa-11161	133	3	no	no	NOUN
ajfa-11161	133	4	.	.	NOUN
ajfa-11161	133	5	2	2	NUM
ajfa-11161	133	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	133	7	341	341	NUM
ajfa-11161	133	8	table	table	NOUN
ajfa-11161	133	9	5	5	NUM
ajfa-11161	133	10	.	.	PUNCT
ajfa-11161	133	11	types	type	NOUN
ajfa-11161	133	12	of	of	ADP
ajfa-11161	133	13	industry	industry	NOUN
ajfa-11161	133	14	and	and	CCONJ
ajfa-11161	133	15	use	use	NOUN
ajfa-11161	133	16	of	of	ADP
ajfa-11161	133	17	capital	capital	NOUN
ajfa-11161	133	18	budgeting	budgeting	NOUN
ajfa-11161	133	19	practices	practice	NOUN
ajfa-11161	133	20	capital	capital	NOUN
ajfa-11161	133	21	budgeting	budgeting	NOUN
ajfa-11161	133	22	practices	practice	NOUN
ajfa-11161	133	23	industry	industry	NOUN
ajfa-11161	133	24	n	n	CCONJ
ajfa-11161	133	25	df	df	NOUN
ajfa-11161	133	26	mean	mean	VERB
ajfa-11161	133	27	sd	sd	AUX
ajfa-11161	133	28	se	se	PROPN
ajfa-11161	133	29	t	t	PROPN
ajfa-11161	133	30	sig	sig	NOUN
ajfa-11161	133	31	pb	pb	ADP
ajfa-11161	133	32	nmanu	nmanu	PROPN
ajfa-11161	133	33	88	88	NUM
ajfa-11161	133	34	3.49	3.49	NUM
ajfa-11161	133	35	.971	.971	NUM
ajfa-11161	133	36	.103	.103	NUM
ajfa-11161	134	1	manu	manu	PROPN
ajfa-11161	134	2	98	98	NUM
ajfa-11161	134	3	184	184	NUM
ajfa-11161	134	4	3.41	3.41	NUM
ajfa-11161	134	5	.929	.929	NUM
ajfa-11161	134	6	.094	.094	NUM
ajfa-11161	134	7	.577	.577	NUM
ajfa-11161	134	8	.564	.564	NUM
ajfa-11161	135	1	dpb	dpb	PROPN
ajfa-11161	135	2	nmanu	nmanu	PROPN
ajfa-11161	135	3	88	88	NUM
ajfa-11161	135	4	3.15	3.15	NUM
ajfa-11161	135	5	.635	.635	NUM
ajfa-11161	135	6	.068	.068	NUM
ajfa-11161	135	7	manu	manu	PROPN
ajfa-11161	135	8	98	98	NUM
ajfa-11161	135	9	184	184	NUM
ajfa-11161	135	10	3.08	3.08	NUM
ajfa-11161	135	11	.604	.604	NUM
ajfa-11161	135	12	.061	.061	NUM
ajfa-11161	135	13	.727	.727	NUM
ajfa-11161	135	14	.468	.468	NUM
ajfa-11161	136	1	arr	arr	X
ajfa-11161	136	2	nmanu	nmanu	PROPN
ajfa-11161	136	3	88	88	NUM
ajfa-11161	136	4	3.11	3.11	NUM
ajfa-11161	136	5	.718	.718	NUM
ajfa-11161	136	6	.077	.077	NUM
ajfa-11161	137	1	manu	manu	PROPN
ajfa-11161	137	2	98	98	NUM
ajfa-11161	137	3	184	184	NUM
ajfa-11161	137	4	2.92	2.92	NUM
ajfa-11161	137	5	.728	.728	NUM
ajfa-11161	137	6	.073	.073	NUM
ajfa-11161	137	7	1.839	1.839	NUM
ajfa-11161	137	8	.048	.048	NUM
ajfa-11161	137	9	npv	npv	PROPN
ajfa-11161	137	10	nmanu	nmanu	PROPN
ajfa-11161	137	11	88	88	NUM
ajfa-11161	137	12	4.18	4.18	NUM
ajfa-11161	137	13	.891	.891	NUM
ajfa-11161	137	14	.095	.095	NUM
ajfa-11161	137	15	manu	manu	NOUN
ajfa-11161	137	16	98	98	NUM
ajfa-11161	137	17	184	184	NUM
ajfa-11161	137	18	4.04	4.04	NUM
ajfa-11161	137	19	.745	.745	NUM
ajfa-11161	137	20	.075	.075	NUM
ajfa-11161	137	21	1.175	1.175	NUM
ajfa-11161	137	22	.242	.242	NUM
ajfa-11161	137	23	irr	irr	PROPN
ajfa-11161	137	24	nmanu	nmanu	PROPN
ajfa-11161	137	25	88	88	NUM
ajfa-11161	137	26	3.88	3.88	NUM
ajfa-11161	137	27	1.059	1.059	NUM
ajfa-11161	137	28	.113	.113	NUM
ajfa-11161	137	29	manu	manu	PROPN
ajfa-11161	137	30	98	98	NUM
ajfa-11161	137	31	184	184	NUM
ajfa-11161	137	32	3.80	3.80	NUM
ajfa-11161	137	33	1.055	1.055	NUM
ajfa-11161	137	34	.107	.107	NUM
ajfa-11161	137	35	.509	.509	NUM
ajfa-11161	137	36	.611	.611	NUM
ajfa-11161	138	1	ro	ro	X
ajfa-11161	138	2	nmanu	nmanu	PROPN
ajfa-11161	138	3	88	88	NUM
ajfa-11161	138	4	1.34	1.34	NUM
ajfa-11161	138	5	.604	.604	NUM
ajfa-11161	138	6	.064	.064	NUM
ajfa-11161	139	1	manu	manu	NOUN
ajfa-11161	139	2	98	98	NUM
ajfa-11161	139	3	184	184	NUM
ajfa-11161	139	4	1.23	1.23	NUM
ajfa-11161	139	5	.552	.552	NUM
ajfa-11161	139	6	.056	.056	NUM
ajfa-11161	139	7	1.252	1.252	NUM
ajfa-11161	139	8	.212	.212	NUM
ajfa-11161	139	9	gtd	gtd	PROPN
ajfa-11161	139	10	nmanu	nmanu	PROPN
ajfa-11161	139	11	88	88	NUM
ajfa-11161	139	12	1.17	1.17	NUM
ajfa-11161	139	13	.407	.407	NUM
ajfa-11161	139	14	.043	.043	NUM
ajfa-11161	140	1	manu	manu	PROPN
ajfa-11161	140	2	98	98	NUM
ajfa-11161	140	3	184	184	NUM
ajfa-11161	140	4	1.19	1.19	NUM
ajfa-11161	140	5	.469	.469	NUM
ajfa-11161	140	6	.047	.047	NUM
ajfa-11161	141	1	-.362	-.362	ADJ
ajfa-11161	141	2	.718	.718	NUM
ajfa-11161	141	3	sensitivity	sensitivity	NOUN
ajfa-11161	141	4	analysis	analysis	NOUN
ajfa-11161	141	5	nmanu	nmanu	VERB
ajfa-11161	141	6	88	88	NUM
ajfa-11161	141	7	4.00	4.00	NUM
ajfa-11161	141	8	.935	.935	NUM
ajfa-11161	141	9	.100	.100	NUM
ajfa-11161	141	10	manu	manu	NOUN
ajfa-11161	141	11	98	98	NUM
ajfa-11161	141	12	184	184	NUM
ajfa-11161	141	13	3.89	3.89	NUM
ajfa-11161	141	14	.907	.907	NUM
ajfa-11161	141	15	.092	.092	NUM
ajfa-11161	141	16	.831	.831	NUM
ajfa-11161	141	17	.407	.407	NUM
ajfa-11161	141	18	scenario	scenario	NOUN
ajfa-11161	141	19	analysis	analysis	NOUN
ajfa-11161	141	20	nmanu	nmanu	VERB
ajfa-11161	141	21	88	88	NUM
ajfa-11161	141	22	3.89	3.89	NUM
ajfa-11161	141	23	.794	.794	NUM
ajfa-11161	141	24	.085	.085	NUM
ajfa-11161	141	25	manu	manu	PROPN
ajfa-11161	141	26	98	98	NUM
ajfa-11161	141	27	184	184	NUM
ajfa-11161	141	28	3.87	3.87	NUM
ajfa-11161	141	29	.795	.795	NUM
ajfa-11161	141	30	.080	.080	NUM
ajfa-11161	141	31	.163	.163	NUM
ajfa-11161	141	32	.871	.871	NUM
ajfa-11161	142	1	decision	decision	NOUN
ajfa-11161	142	2	trees	tree	NOUN
ajfa-11161	142	3	nmanu	nmanu	VERB
ajfa-11161	142	4	88	88	NUM
ajfa-11161	142	5	1.44	1.44	NUM
ajfa-11161	142	6	.641	.641	NUM
ajfa-11161	142	7	.068	.068	NUM
ajfa-11161	142	8	manu	manu	PROPN
ajfa-11161	142	9	98	98	NUM
ajfa-11161	142	10	184	184	NUM
ajfa-11161	142	11	1.39	1.39	NUM
ajfa-11161	142	12	.603	.603	NUM
ajfa-11161	142	13	.061	.061	NUM
ajfa-11161	142	14	.608	.608	NUM
ajfa-11161	142	15	.544	.544	NUM
ajfa-11161	143	1	capm	capm	PROPN
ajfa-11161	143	2	/	/	SYM
ajfa-11161	143	3	β	β	NOUN
ajfa-11161	143	4	analysis	analysis	NOUN
ajfa-11161	143	5	nmanu	nmanu	ADJ
ajfa-11161	143	6	88	88	NUM
ajfa-11161	143	7	1.32	1.32	NUM
ajfa-11161	143	8	.670	.670	NUM
ajfa-11161	143	9	.071	.071	NUM
ajfa-11161	143	10	manu	manu	NOUN
ajfa-11161	143	11	98	98	NUM
ajfa-11161	143	12	184	184	NUM
ajfa-11161	143	13	1.39	1.39	NUM
ajfa-11161	143	14	.782	.782	NUM
ajfa-11161	143	15	.079	.079	NUM
ajfa-11161	143	16	-.648	-.648	PROPN
ajfa-11161	143	17	.518	.518	NUM
ajfa-11161	143	18	uncertainty	uncertainty	NOUN
ajfa-11161	143	19	absorption	absorption	NOUN
ajfa-11161	143	20	in	in	ADP
ajfa-11161	143	21	cash	cash	NOUN
ajfa-11161	143	22	flows	flow	NOUN
ajfa-11161	143	23	nmanu	nmanu	VERB
ajfa-11161	143	24	88	88	NUM
ajfa-11161	143	25	3.93	3.93	NUM
ajfa-11161	143	26	.708	.708	NUM
ajfa-11161	143	27	.075	.075	NUM
ajfa-11161	143	28	manu	manu	PROPN
ajfa-11161	143	29	98	98	NUM
ajfa-11161	143	30	184	184	NUM
ajfa-11161	143	31	4.03	4.03	NUM
ajfa-11161	143	32	.546	.546	NUM
ajfa-11161	143	33	.055	.055	NUM
ajfa-11161	143	34	-1072	-1072	PROPN
ajfa-11161	143	35	.285	.285	NUM
ajfa-11161	143	36	adjusting	adjust	VERB
ajfa-11161	143	37	required	require	VERB
ajfa-11161	143	38	return	return	NOUN
ajfa-11161	143	39	nmanu	nmanu	PROPN
ajfa-11161	143	40	88	88	NUM
ajfa-11161	143	41	3.83	3.83	NUM
ajfa-11161	143	42	.887	.887	NUM
ajfa-11161	143	43	.095	.095	NUM
ajfa-11161	143	44	manu	manu	NOUN
ajfa-11161	143	45	98	98	NUM
ajfa-11161	143	46	184	184	NUM
ajfa-11161	143	47	3.78	3.78	NUM
ajfa-11161	143	48	.819	.819	NUM
ajfa-11161	143	49	.083	.083	NUM
ajfa-11161	143	50	.432	.432	NUM
ajfa-11161	143	51	.666	.666	NUM
ajfa-11161	143	52	probability	probability	NOUN
ajfa-11161	143	53	analysis	analysis	NOUN
ajfa-11161	143	54	nmanu	nmanu	VERB
ajfa-11161	143	55	88	88	NUM
ajfa-11161	143	56	3.88	3.88	NUM
ajfa-11161	143	57	.724	.724	NUM
ajfa-11161	143	58	.077	.077	NUM
ajfa-11161	144	1	manu	manu	PROPN
ajfa-11161	144	2	98	98	NUM
ajfa-11161	144	3	184	184	NUM
ajfa-11161	144	4	3.93	3.93	NUM
ajfa-11161	144	5	.677	.677	NUM
ajfa-11161	144	6	.068	.068	NUM
ajfa-11161	144	7	.294	.294	NUM
ajfa-11161	144	8	.603	.603	NUM
ajfa-11161	144	9	as	as	SCONJ
ajfa-11161	144	10	can	can	AUX
ajfa-11161	144	11	be	be	AUX
ajfa-11161	144	12	seen	see	VERB
ajfa-11161	144	13	in	in	ADP
ajfa-11161	144	14	table	table	NOUN
ajfa-11161	144	15	5	5	NUM
ajfa-11161	144	16	,	,	PUNCT
ajfa-11161	144	17	only	only	ADV
ajfa-11161	144	18	arr	arr	NOUN
ajfa-11161	144	19	was	be	AUX
ajfa-11161	144	20	statistically	statistically	ADV
ajfa-11161	144	21	significant	significant	ADJ
ajfa-11161	144	22	and	and	CCONJ
ajfa-11161	144	23	mostly	mostly	ADV
ajfa-11161	144	24	applied	apply	VERB
ajfa-11161	144	25	by	by	ADP
ajfa-11161	144	26	non	non	ADJ
ajfa-11161	144	27	-	-	ADJ
ajfa-11161	144	28	manufacturing	manufacturing	ADJ
ajfa-11161	144	29	firms	firm	NOUN
ajfa-11161	144	30	(	(	PUNCT
ajfa-11161	144	31	m=3.11	m=3.11	NOUN
ajfa-11161	144	32	,	,	PUNCT
ajfa-11161	144	33	se=.077	se=.077	PROPN
ajfa-11161	144	34	)	)	PUNCT
ajfa-11161	144	35	than	than	ADP
ajfa-11161	144	36	manufacturing	manufacture	VERB
ajfa-11161	144	37	firms	firm	NOUN
ajfa-11161	144	38	(	(	PUNCT
ajfa-11161	144	39	m=2.92	m=2.92	PROPN
ajfa-11161	144	40	,	,	PUNCT
ajfa-11161	144	41	se=.073	se=.073	PROPN
ajfa-11161	144	42	)	)	PUNCT
ajfa-11161	144	43	at	at	ADP
ajfa-11161	144	44	t	t	PROPN
ajfa-11161	144	45	(	(	PUNCT
ajfa-11161	144	46	184	184	NUM
ajfa-11161	144	47	)	)	PUNCT
ajfa-11161	144	48	=	=	PUNCT
ajfa-11161	145	1	1.839	1.839	NUM
ajfa-11161	145	2	,	,	PUNCT
ajfa-11161	145	3	p	p	X
ajfa-11161	145	4	<	<	X
ajfa-11161	145	5	0.05	0.05	NUM
ajfa-11161	145	6	.	.	PUNCT
ajfa-11161	146	1	save	save	VERB
ajfa-11161	146	2	for	for	ADP
ajfa-11161	146	3	arr	arr	NOUN
ajfa-11161	146	4	,	,	PUNCT
ajfa-11161	146	5	all	all	DET
ajfa-11161	146	6	other	other	ADJ
ajfa-11161	146	7	capital	capital	NOUN
ajfa-11161	146	8	budgeting	budgeting	NOUN
ajfa-11161	146	9	practices	practice	NOUN
ajfa-11161	146	10	were	be	AUX
ajfa-11161	146	11	not	not	PART
ajfa-11161	146	12	statistically	statistically	ADV
ajfa-11161	146	13	significant	significant	ADJ
ajfa-11161	146	14	with	with	ADP
ajfa-11161	146	15	type	type	NOUN
ajfa-11161	146	16	of	of	ADP
ajfa-11161	146	17	industry	industry	NOUN
ajfa-11161	146	18	(	(	PUNCT
ajfa-11161	146	19	p	p	X
ajfa-11161	146	20	>	>	X
ajfa-11161	146	21	0.05	0.05	NUM
ajfa-11161	146	22	)	)	PUNCT
ajfa-11161	146	23	.	.	PUNCT
ajfa-11161	147	1	therefore	therefore	ADV
ajfa-11161	147	2	,	,	PUNCT
ajfa-11161	147	3	in	in	ADP
ajfa-11161	147	4	all	all	DET
ajfa-11161	147	5	cases	case	NOUN
ajfa-11161	147	6	except	except	SCONJ
ajfa-11161	147	7	arr	arr	NOUN
ajfa-11161	147	8	,	,	PUNCT
ajfa-11161	147	9	type	type	NOUN
ajfa-11161	147	10	of	of	ADP
ajfa-11161	147	11	industry	industry	NOUN
ajfa-11161	147	12	was	be	AUX
ajfa-11161	147	13	not	not	PART
ajfa-11161	147	14	significantly	significantly	ADV
ajfa-11161	147	15	different	different	ADJ
ajfa-11161	147	16	on	on	ADP
ajfa-11161	147	17	use	use	NOUN
ajfa-11161	147	18	of	of	ADP
ajfa-11161	147	19	capital	capital	NOUN
ajfa-11161	147	20	budgeting	budgeting	NOUN
ajfa-11161	147	21	practices	practice	NOUN
ajfa-11161	147	22	.	.	PUNCT
ajfa-11161	148	1	the	the	DET
ajfa-11161	148	2	results	result	NOUN
ajfa-11161	148	3	only	only	ADV
ajfa-11161	148	4	supported	support	VERB
ajfa-11161	148	5	the	the	DET
ajfa-11161	148	6	notion	notion	NOUN
ajfa-11161	148	7	that	that	SCONJ
ajfa-11161	148	8	the	the	DET
ajfa-11161	148	9	use	use	NOUN
ajfa-11161	148	10	of	of	ADP
ajfa-11161	148	11	arr	arr	NOUN
ajfa-11161	148	12	was	be	AUX
ajfa-11161	148	13	significantly	significantly	ADV
ajfa-11161	148	14	greater	great	ADJ
ajfa-11161	148	15	in	in	ADP
ajfa-11161	148	16	non	non	ADJ
ajfa-11161	148	17	-	-	ADJ
ajfa-11161	148	18	manufacturing	manufacturing	ADJ
ajfa-11161	148	19	firms	firm	NOUN
ajfa-11161	148	20	than	than	ADP
ajfa-11161	148	21	in	in	ADP
ajfa-11161	148	22	manufacturing	manufacturing	NOUN
ajfa-11161	148	23	firms	firm	NOUN
ajfa-11161	148	24	.	.	PUNCT
ajfa-11161	149	1	therefore	therefore	ADV
ajfa-11161	149	2	,	,	PUNCT
ajfa-11161	149	3	asian	asian	ADJ
ajfa-11161	149	4	journal	journal	NOUN
ajfa-11161	149	5	of	of	ADP
ajfa-11161	149	6	finance	finance	PROPN
ajfa-11161	149	7	&	&	CCONJ
ajfa-11161	149	8	accounting	accounting	PROPN
ajfa-11161	149	9	issn	issn	PROPN
ajfa-11161	149	10	1946	1946	NUM
ajfa-11161	149	11	-	-	PUNCT
ajfa-11161	149	12	052x	052x	PROPN
ajfa-11161	149	13	2017	2017	NUM
ajfa-11161	149	14	,	,	PUNCT
ajfa-11161	149	15	vol	vol	NOUN
ajfa-11161	149	16	.	.	NOUN
ajfa-11161	149	17	9	9	NUM
ajfa-11161	149	18	,	,	PUNCT
ajfa-11161	149	19	no	no	NOUN
ajfa-11161	149	20	.	.	NOUN
ajfa-11161	149	21	2	2	NUM
ajfa-11161	149	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	149	23	342	342	NUM
ajfa-11161	149	24	hypothesis	hypothesis	NOUN
ajfa-11161	149	25	(	(	PUNCT
ajfa-11161	149	26	h2	h2	NOUN
ajfa-11161	149	27	)	)	PUNCT
ajfa-11161	149	28	that	that	SCONJ
ajfa-11161	149	29	non	non	ADJ
ajfa-11161	149	30	manufacturing	manufacture	VERB
ajfa-11161	149	31	firms	firm	NOUN
ajfa-11161	149	32	use	use	VERB
ajfa-11161	149	33	simple	simple	ADJ
ajfa-11161	149	34	capital	capital	NOUN
ajfa-11161	149	35	budgeting	budgeting	NOUN
ajfa-11161	149	36	practices	practice	NOUN
ajfa-11161	149	37	was	be	AUX
ajfa-11161	149	38	supported	support	VERB
ajfa-11161	149	39	that	that	SCONJ
ajfa-11161	149	40	arr	arr	PROPN
ajfa-11161	149	41	was	be	AUX
ajfa-11161	149	42	mostly	mostly	ADV
ajfa-11161	149	43	used	use	VERB
ajfa-11161	149	44	by	by	ADP
ajfa-11161	149	45	non	non	ADJ
ajfa-11161	149	46	manufacturing	manufacture	VERB
ajfa-11161	149	47	companies	company	NOUN
ajfa-11161	149	48	.	.	PUNCT
ajfa-11161	150	1	education	education	NOUN
ajfa-11161	150	2	qualifications	qualification	NOUN
ajfa-11161	150	3	of	of	ADP
ajfa-11161	150	4	financial	financial	ADJ
ajfa-11161	150	5	officers	officer	NOUN
ajfa-11161	150	6	and	and	CCONJ
ajfa-11161	150	7	use	use	NOUN
ajfa-11161	150	8	of	of	ADP
ajfa-11161	150	9	capital	capital	NOUN
ajfa-11161	150	10	budgeting	budgeting	NOUN
ajfa-11161	150	11	practices	practice	NOUN
ajfa-11161	150	12	the	the	DET
ajfa-11161	150	13	educational	educational	ADJ
ajfa-11161	150	14	qualifications	qualification	NOUN
ajfa-11161	150	15	of	of	ADP
ajfa-11161	150	16	financial	financial	ADJ
ajfa-11161	150	17	officers	officer	NOUN
ajfa-11161	150	18	were	be	AUX
ajfa-11161	150	19	grouped	group	VERB
ajfa-11161	150	20	into	into	ADP
ajfa-11161	150	21	mba	mba	NOUN
ajfa-11161	150	22	and	and	CCONJ
ajfa-11161	150	23	non	non	ADJ
ajfa-11161	150	24	-	-	ADJ
ajfa-11161	150	25	mba	mba	ADJ
ajfa-11161	150	26	qualifications	qualification	NOUN
ajfa-11161	150	27	in	in	ADP
ajfa-11161	150	28	line	line	NOUN
ajfa-11161	150	29	with	with	ADP
ajfa-11161	150	30	graham	graham	PROPN
ajfa-11161	150	31	and	and	CCONJ
ajfa-11161	150	32	harvey	harvey	PROPN
ajfa-11161	150	33	(	(	PUNCT
ajfa-11161	150	34	2001	2001	NUM
ajfa-11161	150	35	)	)	PUNCT
ajfa-11161	150	36	.	.	PUNCT
ajfa-11161	151	1	an	an	DET
ajfa-11161	151	2	independent	independent	ADJ
ajfa-11161	151	3	sample	sample	NOUN
ajfa-11161	151	4	t	t	PROPN
ajfa-11161	151	5	-	-	PUNCT
ajfa-11161	151	6	test	test	NOUN
ajfa-11161	151	7	was	be	AUX
ajfa-11161	151	8	performed	perform	VERB
ajfa-11161	151	9	to	to	PART
ajfa-11161	151	10	see	see	VERB
ajfa-11161	151	11	the	the	DET
ajfa-11161	151	12	difference	difference	NOUN
ajfa-11161	151	13	between	between	ADP
ajfa-11161	151	14	educational	educational	ADJ
ajfa-11161	151	15	qualification	qualification	NOUN
ajfa-11161	151	16	of	of	ADP
ajfa-11161	151	17	financial	financial	ADJ
ajfa-11161	151	18	officers	officer	NOUN
ajfa-11161	151	19	and	and	CCONJ
ajfa-11161	151	20	the	the	DET
ajfa-11161	151	21	use	use	NOUN
ajfa-11161	151	22	of	of	ADP
ajfa-11161	151	23	capital	capital	NOUN
ajfa-11161	151	24	budgeting	budgeting	NOUN
ajfa-11161	151	25	practices	practice	NOUN
ajfa-11161	151	26	.	.	PUNCT
ajfa-11161	152	1	the	the	DET
ajfa-11161	152	2	results	result	NOUN
ajfa-11161	152	3	are	be	AUX
ajfa-11161	152	4	presented	present	VERB
ajfa-11161	152	5	in	in	ADP
ajfa-11161	152	6	table	table	NOUN
ajfa-11161	152	7	6	6	NUM
ajfa-11161	152	8	.	.	PUNCT
ajfa-11161	152	9	asian	asian	ADJ
ajfa-11161	152	10	journal	journal	PROPN
ajfa-11161	152	11	of	of	ADP
ajfa-11161	152	12	finance	finance	PROPN
ajfa-11161	152	13	&	&	CCONJ
ajfa-11161	152	14	accounting	accounting	PROPN
ajfa-11161	152	15	issn	issn	PROPN
ajfa-11161	152	16	1946	1946	NUM
ajfa-11161	152	17	-	-	PUNCT
ajfa-11161	152	18	052x	052x	PROPN
ajfa-11161	152	19	2017	2017	NUM
ajfa-11161	152	20	,	,	PUNCT
ajfa-11161	152	21	vol	vol	NOUN
ajfa-11161	152	22	.	.	NOUN
ajfa-11161	153	1	9	9	NUM
ajfa-11161	153	2	,	,	PUNCT
ajfa-11161	153	3	no	no	INTJ
ajfa-11161	153	4	.	.	NOUN
ajfa-11161	153	5	2	2	NUM
ajfa-11161	153	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	153	7	343	343	NUM
ajfa-11161	153	8	table	table	NOUN
ajfa-11161	153	9	6	6	NUM
ajfa-11161	153	10	.	.	PUNCT
ajfa-11161	154	1	education	education	NOUN
ajfa-11161	154	2	qualifications	qualification	NOUN
ajfa-11161	154	3	and	and	CCONJ
ajfa-11161	154	4	use	use	NOUN
ajfa-11161	154	5	of	of	ADP
ajfa-11161	154	6	capital	capital	NOUN
ajfa-11161	154	7	budgeting	budgeting	NOUN
ajfa-11161	154	8	practices	practice	NOUN
ajfa-11161	154	9	capital	capital	NOUN
ajfa-11161	154	10	budgeting	budgeting	NOUN
ajfa-11161	154	11	practices	practice	NOUN
ajfa-11161	154	12	educational	educational	ADJ
ajfa-11161	154	13	qualifications	qualification	NOUN
ajfa-11161	154	14	n	n	PRON
ajfa-11161	154	15	df	df	NOUN
ajfa-11161	154	16	mean	mean	VERB
ajfa-11161	154	17	sd	sd	AUX
ajfa-11161	154	18	se	se	PROPN
ajfa-11161	154	19	t	t	PROPN
ajfa-11161	154	20	sig	sig	NOUN
ajfa-11161	154	21	pb	pb	ADP
ajfa-11161	154	22	non	non	ADJ
ajfa-11161	154	23	-	-	ADJ
ajfa-11161	154	24	mba	mba	ADJ
ajfa-11161	154	25	35	35	NUM
ajfa-11161	154	26	3.91	3.91	NUM
ajfa-11161	154	27	.781	.781	NUM
ajfa-11161	154	28	.132	.132	NUM
ajfa-11161	154	29	mba	mba	NOUN
ajfa-11161	154	30	151	151	NUM
ajfa-11161	154	31	184	184	NUM
ajfa-11161	154	32	3.34	3.34	NUM
ajfa-11161	154	33	.951	.951	NUM
ajfa-11161	154	34	.077	.077	NUM
ajfa-11161	155	1	3.332	3.332	NUM
ajfa-11161	155	2	.001	.001	NUM
ajfa-11161	155	3	dpb	dpb	PROPN
ajfa-11161	155	4	non	non	PROPN
ajfa-11161	155	5	-	-	PROPN
ajfa-11161	155	6	mba	mba	ADJ
ajfa-11161	155	7	35	35	NUM
ajfa-11161	155	8	3.37	3.37	NUM
ajfa-11161	155	9	.598	.598	NUM
ajfa-11161	155	10	.101	.101	NUM
ajfa-11161	155	11	mba	mba	NOUN
ajfa-11161	155	12	151	151	NUM
ajfa-11161	155	13	184	184	NUM
ajfa-11161	155	14	3.05	3.05	NUM
ajfa-11161	155	15	.609	.609	NUM
ajfa-11161	155	16	.050	.050	NUM
ajfa-11161	155	17	2.828	2.828	NUM
ajfa-11161	155	18	.007	.007	NUM
ajfa-11161	155	19	arr	arr	X
ajfa-11161	155	20	non	non	PROPN
ajfa-11161	155	21	-	-	ADJ
ajfa-11161	155	22	mba	mba	ADJ
ajfa-11161	155	23	35	35	NUM
ajfa-11161	155	24	3.37	3.37	NUM
ajfa-11161	155	25	.690	.690	NUM
ajfa-11161	155	26	.117	.117	NUM
ajfa-11161	155	27	mba	mba	NOUN
ajfa-11161	155	28	151	151	NUM
ajfa-11161	155	29	184	184	NUM
ajfa-11161	155	30	2.93	2.93	NUM
ajfa-11161	155	31	.713	.713	NUM
ajfa-11161	155	32	.058	.058	NUM
ajfa-11161	155	33	3.412	3.412	NUM
ajfa-11161	155	34	.001	.001	NUM
ajfa-11161	155	35	npv	npv	PROPN
ajfa-11161	155	36	non	non	ADJ
ajfa-11161	155	37	-	-	ADJ
ajfa-11161	155	38	mba	mba	ADJ
ajfa-11161	155	39	35	35	NUM
ajfa-11161	155	40	3.06	3.06	NUM
ajfa-11161	155	41	.873	.873	NUM
ajfa-11161	155	42	.147	.147	NUM
ajfa-11161	155	43	mba	mba	NOUN
ajfa-11161	155	44	151	151	NUM
ajfa-11161	155	45	184	184	NUM
ajfa-11161	155	46	4.35	4.35	NUM
ajfa-11161	155	47	.580	.580	NUM
ajfa-11161	155	48	.047	.047	NUM
ajfa-11161	155	49	-8.356	-8.356	PROPN
ajfa-11161	155	50	.000	.000	NUM
ajfa-11161	155	51	irr	irr	PROPN
ajfa-11161	155	52	non	non	PROPN
ajfa-11161	155	53	-	-	ADJ
ajfa-11161	155	54	mba	mba	ADJ
ajfa-11161	155	55	35	35	NUM
ajfa-11161	155	56	2.60	2.60	NUM
ajfa-11161	155	57	1.193	1.193	NUM
ajfa-11161	155	58	.202	.202	NUM
ajfa-11161	155	59	mba	mba	NOUN
ajfa-11161	155	60	151	151	NUM
ajfa-11161	155	61	184	184	NUM
ajfa-11161	155	62	4.12	4.12	NUM
ajfa-11161	155	63	.783	.783	NUM
ajfa-11161	155	64	.064	.064	NUM
ajfa-11161	155	65	-9.275	-9.275	PROPN
ajfa-11161	155	66	.000	.000	NUM
ajfa-11161	155	67	ro	ro	X
ajfa-11161	155	68	non	non	ADJ
ajfa-11161	155	69	-	-	ADJ
ajfa-11161	155	70	mba	mba	ADJ
ajfa-11161	155	71	35	35	NUM
ajfa-11161	155	72	1.09	1.09	NUM
ajfa-11161	155	73	.284	.284	NUM
ajfa-11161	155	74	.048	.048	NUM
ajfa-11161	155	75	mba	mba	PROPN
ajfa-11161	155	76	151	151	NUM
ajfa-11161	155	77	184	184	NUM
ajfa-11161	155	78	1.33	1.33	NUM
ajfa-11161	155	79	.619	.619	NUM
ajfa-11161	155	80	.050	.050	NUM
ajfa-11161	155	81	-2.287	-2.287	SYM
ajfa-11161	155	82	.023	.023	NUM
ajfa-11161	155	83	gtd	gtd	PROPN
ajfa-11161	155	84	non	non	PROPN
ajfa-11161	155	85	-	-	PROPN
ajfa-11161	155	86	mba	mba	ADJ
ajfa-11161	155	87	35	35	NUM
ajfa-11161	155	88	1.06	1.06	NUM
ajfa-11161	155	89	.236	.236	NUM
ajfa-11161	155	90	.040	.040	NUM
ajfa-11161	155	91	mba	mba	PROPN
ajfa-11161	155	92	151	151	NUM
ajfa-11161	155	93	184	184	NUM
ajfa-11161	155	94	1.21	1.21	NUM
ajfa-11161	155	95	.471	.471	NUM
ajfa-11161	155	96	.038	.038	NUM
ajfa-11161	155	97	-2.802	-2.802	NUM
ajfa-11161	155	98	.006	.006	NUM
ajfa-11161	155	99	sensitivity	sensitivity	NOUN
ajfa-11161	155	100	analysis	analysis	NOUN
ajfa-11161	155	101	non	non	ADJ
ajfa-11161	155	102	-	-	ADJ
ajfa-11161	155	103	mba	mba	ADJ
ajfa-11161	155	104	35	35	NUM
ajfa-11161	155	105	2.97	2.97	NUM
ajfa-11161	155	106	.985	.985	NUM
ajfa-11161	155	107	.166	.166	NUM
ajfa-11161	155	108	mba	mba	PROPN
ajfa-11161	155	109	151	151	NUM
ajfa-11161	155	110	184	184	NUM
ajfa-11161	155	111	4.17	4.17	NUM
ajfa-11161	155	112	.743	.743	NUM
ajfa-11161	155	113	.060	.060	NUM
ajfa-11161	155	114	-6.743	-6.743	PROPN
ajfa-11161	155	115	.000	.000	NUM
ajfa-11161	155	116	scenario	scenario	NOUN
ajfa-11161	155	117	analysis	analysis	NOUN
ajfa-11161	155	118	non	non	ADJ
ajfa-11161	155	119	-	-	ADJ
ajfa-11161	155	120	mba	mba	ADJ
ajfa-11161	155	121	35	35	NUM
ajfa-11161	155	122	3.03	3.03	NUM
ajfa-11161	155	123	.857	.857	NUM
ajfa-11161	155	124	.145	.145	NUM
ajfa-11161	155	125	mba	mba	NOUN
ajfa-11161	155	126	151	151	NUM
ajfa-11161	155	127	184	184	NUM
ajfa-11161	155	128	4.07	4.07	NUM
ajfa-11161	155	129	.634	.634	NUM
ajfa-11161	155	130	.052	.052	NUM
ajfa-11161	155	131	-8.182	-8.182	NOUN
ajfa-11161	155	132	.000	.000	NUM
ajfa-11161	155	133	decision	decision	NOUN
ajfa-11161	155	134	trees	tree	NOUN
ajfa-11161	155	135	non	non	ADJ
ajfa-11161	155	136	-	-	ADJ
ajfa-11161	155	137	mba	mba	ADJ
ajfa-11161	155	138	35	35	NUM
ajfa-11161	155	139	1.17	1.17	NUM
ajfa-11161	155	140	.382	.382	NUM
ajfa-11161	155	141	.065	.065	NUM
ajfa-11161	155	142	mba	mba	NOUN
ajfa-11161	155	143	151	151	NUM
ajfa-11161	155	144	184	184	NUM
ajfa-11161	155	145	1.47	1.47	NUM
ajfa-11161	155	146	.651	.651	NUM
ajfa-11161	155	147	.053	.053	NUM
ajfa-11161	156	1	-2.608	-2.608	NUM
ajfa-11161	156	2	.010	.010	NUM
ajfa-11161	156	3	capm	capm	PROPN
ajfa-11161	156	4	/	/	SYM
ajfa-11161	156	5	β	β	NOUN
ajfa-11161	156	6	analysis	analysis	NOUN
ajfa-11161	156	7	non	non	ADJ
ajfa-11161	156	8	-	-	ADJ
ajfa-11161	156	9	mba	mba	ADJ
ajfa-11161	156	10	35	35	NUM
ajfa-11161	156	11	1.14	1.14	NUM
ajfa-11161	156	12	.355	.355	NUM
ajfa-11161	156	13	.060	.060	NUM
ajfa-11161	156	14	mba	mba	PROPN
ajfa-11161	156	15	151	151	NUM
ajfa-11161	156	16	184	184	NUM
ajfa-11161	156	17	1.40	1.40	NUM
ajfa-11161	156	18	.785	.785	NUM
ajfa-11161	156	19	.064	.064	NUM
ajfa-11161	157	1	-2.980	-2.980	X
ajfa-11161	157	2	.003	.003	NUM
ajfa-11161	157	3	uncertainty	uncertainty	NOUN
ajfa-11161	157	4	absorption	absorption	NOUN
ajfa-11161	157	5	in	in	ADP
ajfa-11161	157	6	cash	cash	NOUN
ajfa-11161	157	7	flows	flow	VERB
ajfa-11161	157	8	non	non	ADJ
ajfa-11161	157	9	-	-	ADJ
ajfa-11161	157	10	mba	mba	ADJ
ajfa-11161	157	11	35	35	NUM
ajfa-11161	157	12	3.34	3.34	NUM
ajfa-11161	157	13	.765	.765	NUM
ajfa-11161	157	14	.129	.129	NUM
ajfa-11161	158	1	mba	mba	NOUN
ajfa-11161	158	2	151	151	NUM
ajfa-11161	158	3	184	184	NUM
ajfa-11161	158	4	4.13	4.13	NUM
ajfa-11161	158	5	.485	.485	NUM
ajfa-11161	158	6	.040	.040	NUM
ajfa-11161	158	7	-7.682	-7.682	NOUN
ajfa-11161	158	8	.000	.000	NUM
ajfa-11161	158	9	adjusting	adjust	VERB
ajfa-11161	158	10	required	require	VERB
ajfa-11161	158	11	return	return	NOUN
ajfa-11161	158	12	non	non	ADJ
ajfa-11161	158	13	-	-	ADJ
ajfa-11161	158	14	mba	mba	ADJ
ajfa-11161	158	15	35	35	NUM
ajfa-11161	158	16	2.97	2.97	NUM
ajfa-11161	158	17	.985	.985	NUM
ajfa-11161	158	18	.166	.166	NUM
ajfa-11161	158	19	mba	mba	PROPN
ajfa-11161	158	20	151	151	NUM
ajfa-11161	158	21	184	184	NUM
ajfa-11161	158	22	3.99	3.99	NUM
ajfa-11161	158	23	.688	.688	NUM
ajfa-11161	158	24	.056	.056	NUM
ajfa-11161	158	25	-7.247	-7.247	PUNCT
ajfa-11161	158	26	.000	.000	NUM
ajfa-11161	158	27	probability	probability	NOUN
ajfa-11161	158	28	analysis	analysis	NOUN
ajfa-11161	158	29	non	non	ADJ
ajfa-11161	158	30	-	-	ADJ
ajfa-11161	158	31	mba	mba	ADJ
ajfa-11161	158	32	35	35	NUM
ajfa-11161	158	33	3.26	3.26	NUM
ajfa-11161	158	34	.701	.701	NUM
ajfa-11161	158	35	.118	.118	NUM
ajfa-11161	158	36	mba	mba	NOUN
ajfa-11161	158	37	151	151	NUM
ajfa-11161	158	38	184	184	NUM
ajfa-11161	158	39	4.05	4.05	NUM
ajfa-11161	158	40	.609	.609	NUM
ajfa-11161	158	41	.050	.050	NUM
ajfa-11161	158	42	-6.769	-6.769	NOUN
ajfa-11161	158	43	.000	.000	NUM
ajfa-11161	158	44	as	as	SCONJ
ajfa-11161	158	45	shown	show	VERB
ajfa-11161	158	46	in	in	ADP
ajfa-11161	158	47	table	table	NOUN
ajfa-11161	158	48	6	6	NUM
ajfa-11161	158	49	,	,	PUNCT
ajfa-11161	158	50	simple	simple	ADJ
ajfa-11161	158	51	capital	capital	NOUN
ajfa-11161	158	52	budgeting	budgeting	NOUN
ajfa-11161	158	53	practices	practice	NOUN
ajfa-11161	158	54	pb	pb	ADP
ajfa-11161	158	55	,	,	PUNCT
ajfa-11161	158	56	dpb	dpb	PROPN
ajfa-11161	158	57	and	and	CCONJ
ajfa-11161	158	58	arr	arr	PROPN
ajfa-11161	158	59	were	be	AUX
ajfa-11161	158	60	more	more	ADV
ajfa-11161	158	61	highly	highly	ADV
ajfa-11161	158	62	applied	apply	VERB
ajfa-11161	158	63	by	by	ADP
ajfa-11161	158	64	non	non	ADJ
ajfa-11161	158	65	-	-	ADJ
ajfa-11161	158	66	mba	mba	ADJ
ajfa-11161	158	67	financial	financial	ADJ
ajfa-11161	158	68	officers	officer	NOUN
ajfa-11161	158	69	(	(	PUNCT
ajfa-11161	158	70	m=3.91	m=3.91	PROPN
ajfa-11161	158	71	,	,	PUNCT
ajfa-11161	158	72	se=.132	se=.132	PROPN
ajfa-11161	158	73	;	;	PUNCT
ajfa-11161	158	74	m=3.37	m=3.37	PROPN
ajfa-11161	158	75	,	,	PUNCT
ajfa-11161	158	76	se=.101	se=.101	PROPN
ajfa-11161	158	77	,	,	PUNCT
ajfa-11161	158	78	and	and	CCONJ
ajfa-11161	158	79	m=3.37	m=3.37	PROPN
ajfa-11161	158	80	,	,	PUNCT
ajfa-11161	158	81	se=.117	se=.117	NUM
ajfa-11161	158	82	)	)	PUNCT
ajfa-11161	158	83	and	and	CCONJ
ajfa-11161	158	84	the	the	DET
ajfa-11161	158	85	differences	difference	NOUN
ajfa-11161	158	86	were	be	AUX
ajfa-11161	158	87	significant	significant	ADJ
ajfa-11161	158	88	t	t	NOUN
ajfa-11161	158	89	(	(	PUNCT
ajfa-11161	158	90	184	184	NUM
ajfa-11161	158	91	)	)	PUNCT
ajfa-11161	158	92	=	=	SYM
ajfa-11161	158	93	3.332	3.332	NUM
ajfa-11161	158	94	,	,	PUNCT
ajfa-11161	158	95	p	p	X
ajfa-11161	158	96	<	<	X
ajfa-11161	158	97	0.01	0.01	NUM
ajfa-11161	158	98	,	,	PUNCT
ajfa-11161	158	99	t	t	PROPN
ajfa-11161	158	100	(	(	PUNCT
ajfa-11161	158	101	184	184	NUM
ajfa-11161	158	102	)	)	PUNCT
ajfa-11161	158	103	=	=	NOUN
ajfa-11161	158	104	2.828	2.828	NUM
ajfa-11161	158	105	,	,	PUNCT
ajfa-11161	158	106	p	p	X
ajfa-11161	158	107	<	<	X
ajfa-11161	158	108	0.01	0.01	NUM
ajfa-11161	158	109	and	and	CCONJ
ajfa-11161	158	110	t	t	PROPN
ajfa-11161	158	111	(	(	PUNCT
ajfa-11161	158	112	184	184	NUM
ajfa-11161	158	113	)	)	PUNCT
ajfa-11161	158	114	=	=	NOUN
ajfa-11161	158	115	3.412	3.412	NUM
ajfa-11161	158	116	,	,	PUNCT
ajfa-11161	158	117	p	p	X
ajfa-11161	158	118	<	<	X
ajfa-11161	158	119	0.01	0.01	NUM
ajfa-11161	158	120	,	,	PUNCT
ajfa-11161	158	121	respectively	respectively	ADV
ajfa-11161	158	122	.	.	PUNCT
ajfa-11161	159	1	in	in	ADP
ajfa-11161	159	2	the	the	DET
ajfa-11161	159	3	case	case	NOUN
ajfa-11161	159	4	of	of	ADP
ajfa-11161	159	5	advanced	advanced	ADJ
ajfa-11161	159	6	capital	capital	NOUN
ajfa-11161	159	7	budgeting	budgeting	NOUN
ajfa-11161	159	8	practices	practice	NOUN
ajfa-11161	159	9	,	,	PUNCT
ajfa-11161	159	10	npv	npv	PROPN
ajfa-11161	159	11	and	and	CCONJ
ajfa-11161	159	12	irr	irr	NOUN
ajfa-11161	159	13	were	be	AUX
ajfa-11161	159	14	highly	highly	ADV
ajfa-11161	159	15	applied	apply	VERB
ajfa-11161	159	16	by	by	ADP
ajfa-11161	159	17	financial	financial	ADJ
ajfa-11161	159	18	officers	officer	NOUN
ajfa-11161	159	19	who	who	PRON
ajfa-11161	159	20	had	have	VERB
ajfa-11161	159	21	mba	mba	NOUN
ajfa-11161	159	22	qualifications	qualification	NOUN
ajfa-11161	159	23	(	(	PUNCT
ajfa-11161	159	24	m=	m=	X
ajfa-11161	159	25	4.35	4.35	NUM
ajfa-11161	159	26	,	,	PUNCT
ajfa-11161	159	27	se=.047	se=.047	PROPN
ajfa-11161	159	28	;	;	PUNCT
ajfa-11161	159	29	m=4.12	m=4.12	NOUN
ajfa-11161	159	30	,	,	PUNCT
ajfa-11161	159	31	se=.064	se=.064	PROPN
ajfa-11161	159	32	)	)	PUNCT
ajfa-11161	159	33	than	than	ADP
ajfa-11161	159	34	non	non	ADJ
ajfa-11161	159	35	mba	mba	PROPN
ajfa-11161	159	36	financial	financial	ADJ
ajfa-11161	159	37	officers	officer	NOUN
ajfa-11161	159	38	(	(	PUNCT
ajfa-11161	159	39	m=3.06	m=3.06	ADV
ajfa-11161	159	40	,	,	PUNCT
ajfa-11161	159	41	se=.147	se=.147	PROPN
ajfa-11161	159	42	;	;	PUNCT
ajfa-11161	159	43	m=2.60	m=2.60	PROPN
ajfa-11161	159	44	,	,	PUNCT
ajfa-11161	159	45	se=	se=	PROPN
ajfa-11161	159	46	.202	.202	NUM
ajfa-11161	159	47	)	)	PUNCT
ajfa-11161	159	48	and	and	CCONJ
ajfa-11161	159	49	the	the	DET
ajfa-11161	159	50	differences	difference	NOUN
ajfa-11161	159	51	were	be	AUX
ajfa-11161	159	52	significant	significant	ADJ
ajfa-11161	159	53	t	t	NOUN
ajfa-11161	159	54	(	(	PUNCT
ajfa-11161	159	55	184	184	NUM
ajfa-11161	159	56	)	)	PUNCT
ajfa-11161	159	57	=	=	SYM
ajfa-11161	160	1	-8.356	-8.356	X
ajfa-11161	160	2	,	,	PUNCT
ajfa-11161	160	3	asian	asian	ADJ
ajfa-11161	160	4	journal	journal	NOUN
ajfa-11161	160	5	of	of	ADP
ajfa-11161	160	6	finance	finance	PROPN
ajfa-11161	160	7	&	&	CCONJ
ajfa-11161	160	8	accounting	accounting	PROPN
ajfa-11161	160	9	issn	issn	PROPN
ajfa-11161	160	10	1946	1946	NUM
ajfa-11161	160	11	-	-	PUNCT
ajfa-11161	160	12	052x	052x	PROPN
ajfa-11161	160	13	2017	2017	NUM
ajfa-11161	160	14	,	,	PUNCT
ajfa-11161	160	15	vol	vol	NOUN
ajfa-11161	160	16	.	.	NOUN
ajfa-11161	160	17	9	9	NUM
ajfa-11161	160	18	,	,	PUNCT
ajfa-11161	160	19	no	no	NOUN
ajfa-11161	160	20	.	.	NOUN
ajfa-11161	160	21	2	2	NUM
ajfa-11161	160	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	160	23	344	344	NUM
ajfa-11161	160	24	p	p	NOUN
ajfa-11161	160	25	<	<	X
ajfa-11161	160	26	0.01	0.01	NUM
ajfa-11161	160	27	,	,	PUNCT
ajfa-11161	160	28	t	t	PROPN
ajfa-11161	160	29	(	(	PUNCT
ajfa-11161	160	30	184	184	NUM
ajfa-11161	160	31	)	)	PUNCT
ajfa-11161	160	32	=	=	SYM
ajfa-11161	161	1	-9.275	-9.275	PROPN
ajfa-11161	161	2	,	,	PUNCT
ajfa-11161	161	3	p	p	X
ajfa-11161	161	4	<	<	X
ajfa-11161	161	5	0.01	0.01	NUM
ajfa-11161	161	6	,	,	PUNCT
ajfa-11161	161	7	respectively	respectively	ADV
ajfa-11161	161	8	.	.	PUNCT
ajfa-11161	162	1	a	a	DET
ajfa-11161	162	2	similar	similar	ADJ
ajfa-11161	162	3	pattern	pattern	NOUN
ajfa-11161	162	4	was	be	AUX
ajfa-11161	162	5	observed	observe	VERB
ajfa-11161	162	6	in	in	ADP
ajfa-11161	162	7	sophisticated	sophisticated	ADJ
ajfa-11161	162	8	capital	capital	NOUN
ajfa-11161	162	9	budgeting	budgeting	NOUN
ajfa-11161	162	10	practices	practice	NOUN
ajfa-11161	162	11	.	.	PUNCT
ajfa-11161	163	1	ro	ro	NOUN
ajfa-11161	163	2	and	and	CCONJ
ajfa-11161	163	3	gtd	gtd	PROPN
ajfa-11161	163	4	were	be	AUX
ajfa-11161	163	5	also	also	ADV
ajfa-11161	163	6	more	more	ADV
ajfa-11161	163	7	highly	highly	ADV
ajfa-11161	163	8	applied	apply	VERB
ajfa-11161	163	9	by	by	ADP
ajfa-11161	163	10	financial	financial	ADJ
ajfa-11161	163	11	officers	officer	NOUN
ajfa-11161	163	12	who	who	PRON
ajfa-11161	163	13	had	have	VERB
ajfa-11161	163	14	an	an	DET
ajfa-11161	163	15	mba	mba	NOUN
ajfa-11161	163	16	(	(	PUNCT
ajfa-11161	163	17	m=1.33	m=1.33	NOUN
ajfa-11161	163	18	,	,	PUNCT
ajfa-11161	163	19	se=.050	se=.050	PROPN
ajfa-11161	163	20	;	;	PUNCT
ajfa-11161	163	21	m=1.21	m=1.21	PROPN
ajfa-11161	163	22	,	,	PUNCT
ajfa-11161	163	23	se=.038	se=.038	PROPN
ajfa-11161	163	24	)	)	PUNCT
ajfa-11161	163	25	than	than	SCONJ
ajfa-11161	163	26	non	non	ADJ
ajfa-11161	163	27	-	-	ADJ
ajfa-11161	163	28	mba	mba	ADJ
ajfa-11161	163	29	financial	financial	ADJ
ajfa-11161	163	30	officers	officer	NOUN
ajfa-11161	163	31	(	(	PUNCT
ajfa-11161	163	32	m=1.09	m=1.09	PROPN
ajfa-11161	163	33	,	,	PUNCT
ajfa-11161	163	34	se=.048	se=.048	PROPN
ajfa-11161	163	35	;	;	PUNCT
ajfa-11161	163	36	m=1.06	m=1.06	PROPN
ajfa-11161	163	37	,	,	PUNCT
ajfa-11161	163	38	se=.040	se=.040	PROPN
ajfa-11161	163	39	)	)	PUNCT
ajfa-11161	163	40	and	and	CCONJ
ajfa-11161	163	41	the	the	DET
ajfa-11161	163	42	significant	significant	ADJ
ajfa-11161	163	43	differences	difference	NOUN
ajfa-11161	163	44	were	be	AUX
ajfa-11161	163	45	found	find	VERB
ajfa-11161	163	46	t	t	PROPN
ajfa-11161	163	47	(	(	PUNCT
ajfa-11161	163	48	184	184	NUM
ajfa-11161	163	49	)	)	PUNCT
ajfa-11161	163	50	=	=	NOUN
ajfa-11161	164	1	-2.287	-2.287	PROPN
ajfa-11161	164	2	,	,	PUNCT
ajfa-11161	164	3	p	p	X
ajfa-11161	164	4	<	<	X
ajfa-11161	164	5	0.05	0.05	NUM
ajfa-11161	164	6	,	,	PUNCT
ajfa-11161	164	7	t	t	PROPN
ajfa-11161	164	8	(	(	PUNCT
ajfa-11161	164	9	184	184	NUM
ajfa-11161	164	10	)	)	PUNCT
ajfa-11161	164	11	=	=	SYM
ajfa-11161	165	1	-2.802	-2.802	PROPN
ajfa-11161	165	2	,	,	PUNCT
ajfa-11161	165	3	p	p	X
ajfa-11161	165	4	<	<	X
ajfa-11161	165	5	0.01	0.01	NUM
ajfa-11161	165	6	,	,	PUNCT
ajfa-11161	165	7	respectively	respectively	ADV
ajfa-11161	165	8	.	.	PUNCT
ajfa-11161	166	1	as	as	ADP
ajfa-11161	166	2	for	for	ADP
ajfa-11161	166	3	sensitivity	sensitivity	NOUN
ajfa-11161	166	4	analysis	analysis	NOUN
ajfa-11161	166	5	,	,	PUNCT
ajfa-11161	166	6	scenario	scenario	NOUN
ajfa-11161	166	7	analysis	analysis	NOUN
ajfa-11161	166	8	,	,	PUNCT
ajfa-11161	166	9	uncertainty	uncertainty	NOUN
ajfa-11161	166	10	absorption	absorption	NOUN
ajfa-11161	166	11	in	in	ADP
ajfa-11161	166	12	cash	cash	NOUN
ajfa-11161	166	13	flows	flow	NOUN
ajfa-11161	166	14	,	,	PUNCT
ajfa-11161	166	15	adjusting	adjust	VERB
ajfa-11161	166	16	required	require	VERB
ajfa-11161	166	17	return	return	NOUN
ajfa-11161	166	18	and	and	CCONJ
ajfa-11161	166	19	probability	probability	NOUN
ajfa-11161	166	20	analysis	analysis	NOUN
ajfa-11161	166	21	were	be	AUX
ajfa-11161	166	22	significantly	significantly	ADV
ajfa-11161	166	23	more	more	ADV
ajfa-11161	166	24	highly	highly	ADV
ajfa-11161	166	25	applied	apply	VERB
ajfa-11161	166	26	by	by	ADP
ajfa-11161	166	27	financial	financial	ADJ
ajfa-11161	166	28	officers	officer	NOUN
ajfa-11161	166	29	who	who	PRON
ajfa-11161	166	30	had	have	VERB
ajfa-11161	166	31	an	an	DET
ajfa-11161	166	32	mba	mba	NOUN
ajfa-11161	166	33	(	(	PUNCT
ajfa-11161	166	34	m=4.17	m=4.17	NOUN
ajfa-11161	166	35	,	,	PUNCT
ajfa-11161	166	36	se=.060	se=.060	PROPN
ajfa-11161	166	37	;	;	PUNCT
ajfa-11161	166	38	m=4.07	m=4.07	PROPN
ajfa-11161	166	39	,	,	PUNCT
ajfa-11161	166	40	se=.052	se=.052	PROPN
ajfa-11161	166	41	,	,	PUNCT
ajfa-11161	166	42	m=4.13	m=4.13	PROPN
ajfa-11161	166	43	,	,	PUNCT
ajfa-11161	166	44	se=.040	se=.040	PROPN
ajfa-11161	166	45	,	,	PUNCT
ajfa-11161	166	46	m=3.99	m=3.99	PROPN
ajfa-11161	166	47	,	,	PUNCT
ajfa-11161	166	48	se=.052	se=.052	PRON
ajfa-11161	166	49	and	and	CCONJ
ajfa-11161	166	50	m=4.05	m=4.05	NOUN
ajfa-11161	166	51	,	,	PUNCT
ajfa-11161	166	52	se=.050	se=.050	PROPN
ajfa-11161	166	53	)	)	PUNCT
ajfa-11161	166	54	than	than	ADP
ajfa-11161	166	55	non	non	ADJ
ajfa-11161	166	56	-	-	ADJ
ajfa-11161	166	57	mbas	mbas	ADJ
ajfa-11161	166	58	financial	financial	ADJ
ajfa-11161	166	59	officers	officer	NOUN
ajfa-11161	166	60	(	(	PUNCT
ajfa-11161	166	61	m=2.97	m=2.97	NOUN
ajfa-11161	166	62	,	,	PUNCT
ajfa-11161	166	63	se=.166	se=.166	PROPN
ajfa-11161	166	64	;	;	PUNCT
ajfa-11161	166	65	m	m	VERB
ajfa-11161	166	66	=	=	NOUN
ajfa-11161	166	67	3.03	3.03	NUM
ajfa-11161	166	68	,	,	PUNCT
ajfa-11161	166	69	se	se	X
ajfa-11161	166	70	=	=	NOUN
ajfa-11161	166	71	.145	.145	NUM
ajfa-11161	166	72	,	,	PUNCT
ajfa-11161	166	73	m=3.34	m=3.34	PROPN
ajfa-11161	166	74	,	,	PUNCT
ajfa-11161	166	75	se=.329	se=.329	PROPN
ajfa-11161	166	76	,	,	PUNCT
ajfa-11161	166	77	m=2.97	m=2.97	NOUN
ajfa-11161	166	78	,	,	PUNCT
ajfa-11161	166	79	se=.166	se=.166	NOUN
ajfa-11161	166	80	and	and	CCONJ
ajfa-11161	166	81	m=3.26	m=3.26	ADJ
ajfa-11161	166	82	,	,	PUNCT
ajfa-11161	166	83	se	se	X
ajfa-11161	166	84	=	=	NOUN
ajfa-11161	166	85	.118	.118	NUM
ajfa-11161	166	86	)	)	PUNCT
ajfa-11161	166	87	at	at	ADP
ajfa-11161	166	88	t	t	PROPN
ajfa-11161	166	89	(	(	PUNCT
ajfa-11161	166	90	184	184	NUM
ajfa-11161	166	91	)	)	PUNCT
ajfa-11161	166	92	=	=	SYM
ajfa-11161	167	1	-6.743	-6.743	PROPN
ajfa-11161	167	2	,	,	PUNCT
ajfa-11161	167	3	p	p	X
ajfa-11161	167	4	<	<	X
ajfa-11161	167	5	0.01	0.01	NUM
ajfa-11161	167	6	,	,	PUNCT
ajfa-11161	167	7	t	t	PROPN
ajfa-11161	167	8	(	(	PUNCT
ajfa-11161	167	9	184	184	NUM
ajfa-11161	167	10	)	)	PUNCT
ajfa-11161	167	11	=	=	SYM
ajfa-11161	167	12	-8.182	-8.182	NOUN
ajfa-11161	167	13	,	,	PUNCT
ajfa-11161	167	14	p	p	X
ajfa-11161	167	15	<	<	X
ajfa-11161	167	16	0.01	0.01	NUM
ajfa-11161	167	17	,	,	PUNCT
ajfa-11161	167	18	t	t	PROPN
ajfa-11161	167	19	(	(	PUNCT
ajfa-11161	167	20	184)=	184)=	NUM
ajfa-11161	167	21	-7.682	-7.682	NOUN
ajfa-11161	167	22	,	,	PUNCT
ajfa-11161	167	23	p	p	X
ajfa-11161	167	24	<	<	X
ajfa-11161	167	25	0.01	0.01	NUM
ajfa-11161	167	26	,	,	PUNCT
ajfa-11161	167	27	t	t	PROPN
ajfa-11161	167	28	(	(	PUNCT
ajfa-11161	167	29	184	184	NUM
ajfa-11161	167	30	)	)	PUNCT
ajfa-11161	167	31	=	=	NOUN
ajfa-11161	167	32	-7.247	-7.247	PUNCT
ajfa-11161	167	33	,	,	PUNCT
ajfa-11161	167	34	p	p	X
ajfa-11161	167	35	<	<	X
ajfa-11161	167	36	0.01	0.01	NUM
ajfa-11161	167	37	and	and	CCONJ
ajfa-11161	167	38	t	t	PROPN
ajfa-11161	167	39	(	(	PUNCT
ajfa-11161	167	40	184	184	NUM
ajfa-11161	167	41	)	)	PUNCT
ajfa-11161	167	42	=	=	PUNCT
ajfa-11161	167	43	6.769	6.769	NUM
ajfa-11161	167	44	,	,	PUNCT
ajfa-11161	167	45	p	p	X
ajfa-11161	167	46	<	<	X
ajfa-11161	167	47	0.01	0.01	NUM
ajfa-11161	167	48	,	,	PUNCT
ajfa-11161	167	49	respectively	respectively	ADV
ajfa-11161	167	50	.	.	PUNCT
ajfa-11161	168	1	moreover	moreover	ADV
ajfa-11161	168	2	,	,	PUNCT
ajfa-11161	168	3	capm	capm	PROPN
ajfa-11161	168	4	/	/	SYM
ajfa-11161	168	5	β	β	NOUN
ajfa-11161	168	6	analysis	analysis	NOUN
ajfa-11161	168	7	and	and	CCONJ
ajfa-11161	168	8	decision	decision	NOUN
ajfa-11161	168	9	trees	tree	NOUN
ajfa-11161	168	10	were	be	AUX
ajfa-11161	168	11	more	more	ADV
ajfa-11161	168	12	highly	highly	ADV
ajfa-11161	168	13	applied	apply	VERB
ajfa-11161	168	14	by	by	ADP
ajfa-11161	168	15	financial	financial	ADJ
ajfa-11161	168	16	officers	officer	NOUN
ajfa-11161	168	17	with	with	ADP
ajfa-11161	168	18	mbas	mbas	PROPN
ajfa-11161	168	19	(	(	PUNCT
ajfa-11161	168	20	m=1.40	m=1.40	NOUN
ajfa-11161	168	21	,	,	PUNCT
ajfa-11161	168	22	se=	se=	PROPN
ajfa-11161	168	23	.064	.064	NUM
ajfa-11161	168	24	;	;	PUNCT
ajfa-11161	168	25	m=1.47	m=1.47	NOUN
ajfa-11161	168	26	,	,	PUNCT
ajfa-11161	168	27	se=.053	se=.053	NOUN
ajfa-11161	168	28	)	)	PUNCT
ajfa-11161	168	29	than	than	ADP
ajfa-11161	168	30	financial	financial	ADJ
ajfa-11161	168	31	officers	officer	NOUN
ajfa-11161	168	32	with	with	ADP
ajfa-11161	168	33	non	non	ADJ
ajfa-11161	168	34	-	-	ADJ
ajfa-11161	168	35	mbas	mbas	ADJ
ajfa-11161	168	36	(	(	PUNCT
ajfa-11161	168	37	m=1.14	m=1.14	X
ajfa-11161	168	38	,	,	PUNCT
ajfa-11161	168	39	se=.060	se=.060	PROPN
ajfa-11161	168	40	;	;	PUNCT
ajfa-11161	168	41	m=1.17	m=1.17	PROPN
ajfa-11161	168	42	,	,	PUNCT
ajfa-11161	168	43	se=.065	se=.065	PROPN
ajfa-11161	168	44	)	)	PUNCT
ajfa-11161	168	45	and	and	CCONJ
ajfa-11161	168	46	the	the	DET
ajfa-11161	168	47	differences	difference	NOUN
ajfa-11161	168	48	were	be	AUX
ajfa-11161	168	49	significant	significant	ADJ
ajfa-11161	168	50	t	t	NOUN
ajfa-11161	168	51	(	(	PUNCT
ajfa-11161	168	52	184	184	NUM
ajfa-11161	168	53	)	)	PUNCT
ajfa-11161	169	1	=	=	SYM
ajfa-11161	169	2	-2.980	-2.980	NOUN
ajfa-11161	169	3	,	,	PUNCT
ajfa-11161	169	4	p	p	X
ajfa-11161	169	5	<	<	X
ajfa-11161	169	6	0.01	0.01	NUM
ajfa-11161	169	7	,	,	PUNCT
ajfa-11161	169	8	t	t	PROPN
ajfa-11161	169	9	(	(	PUNCT
ajfa-11161	169	10	184	184	NUM
ajfa-11161	169	11	)	)	PUNCT
ajfa-11161	169	12	=	=	PUNCT
ajfa-11161	170	1	-2.608	-2.608	NOUN
ajfa-11161	170	2	,	,	PUNCT
ajfa-11161	170	3	p	p	X
ajfa-11161	170	4	<	<	X
ajfa-11161	170	5	0.01	0.01	NUM
ajfa-11161	170	6	,	,	PUNCT
ajfa-11161	170	7	respectively	respectively	ADV
ajfa-11161	170	8	.	.	PUNCT
ajfa-11161	171	1	therefore	therefore	ADV
ajfa-11161	171	2	,	,	PUNCT
ajfa-11161	171	3	simple	simple	ADJ
ajfa-11161	171	4	capital	capital	NOUN
ajfa-11161	171	5	(	(	PUNCT
ajfa-11161	171	6	naive	naive	ADJ
ajfa-11161	171	7	)	)	PUNCT
ajfa-11161	171	8	budgeting	budget	VERB
ajfa-11161	171	9	practices	practice	NOUN
ajfa-11161	171	10	were	be	AUX
ajfa-11161	171	11	significantly	significantly	ADV
ajfa-11161	171	12	mostly	mostly	ADV
ajfa-11161	171	13	used	use	VERB
ajfa-11161	171	14	by	by	ADP
ajfa-11161	171	15	financial	financial	ADJ
ajfa-11161	171	16	officers	officer	NOUN
ajfa-11161	171	17	with	with	ADP
ajfa-11161	171	18	non	non	ADJ
ajfa-11161	171	19	-	-	ADJ
ajfa-11161	171	20	mba	mba	ADJ
ajfa-11161	171	21	qualification	qualification	NOUN
ajfa-11161	171	22	,	,	PUNCT
ajfa-11161	171	23	nonetheless	nonetheless	ADV
ajfa-11161	171	24	,	,	PUNCT
ajfa-11161	171	25	advanced	advanced	ADJ
ajfa-11161	171	26	and	and	CCONJ
ajfa-11161	171	27	sophisticated	sophisticated	ADJ
ajfa-11161	171	28	capital	capital	NOUN
ajfa-11161	171	29	budgeting	budgeting	NOUN
ajfa-11161	171	30	practices	practice	NOUN
ajfa-11161	171	31	were	be	AUX
ajfa-11161	171	32	significantly	significantly	ADV
ajfa-11161	171	33	mostly	mostly	ADV
ajfa-11161	171	34	used	use	VERB
ajfa-11161	171	35	by	by	ADP
ajfa-11161	171	36	financial	financial	ADJ
ajfa-11161	171	37	officers	officer	NOUN
ajfa-11161	171	38	with	with	ADP
ajfa-11161	171	39	mba	mba	NOUN
ajfa-11161	171	40	qualifications	qualification	NOUN
ajfa-11161	171	41	.	.	PUNCT
ajfa-11161	172	1	consequently	consequently	ADV
ajfa-11161	172	2	,	,	PUNCT
ajfa-11161	172	3	hypothesis	hypothesis	NOUN
ajfa-11161	172	4	(	(	PUNCT
ajfa-11161	172	5	h3	h3	NOUN
ajfa-11161	172	6	)	)	PUNCT
ajfa-11161	172	7	that	that	SCONJ
ajfa-11161	172	8	chief	chief	ADJ
ajfa-11161	172	9	financial	financial	ADJ
ajfa-11161	172	10	officers	officer	NOUN
ajfa-11161	172	11	with	with	ADP
ajfa-11161	172	12	higher	high	ADJ
ajfa-11161	172	13	educational	educational	ADJ
ajfa-11161	172	14	qualifications	qualification	NOUN
ajfa-11161	172	15	use	use	VERB
ajfa-11161	172	16	more	more	ADV
ajfa-11161	172	17	sophisticated	sophisticated	ADJ
ajfa-11161	172	18	capital	capital	NOUN
ajfa-11161	172	19	budgeting	budgeting	NOUN
ajfa-11161	172	20	practices	practice	NOUN
ajfa-11161	172	21	was	be	AUX
ajfa-11161	172	22	supported	support	VERB
ajfa-11161	172	23	.	.	PUNCT
ajfa-11161	173	1	experience	experience	NOUN
ajfa-11161	173	2	of	of	ADP
ajfa-11161	173	3	financial	financial	ADJ
ajfa-11161	173	4	officers	officer	NOUN
ajfa-11161	173	5	and	and	CCONJ
ajfa-11161	173	6	use	use	NOUN
ajfa-11161	173	7	of	of	ADP
ajfa-11161	173	8	capital	capital	NOUN
ajfa-11161	173	9	budgeting	budgeting	NOUN
ajfa-11161	173	10	practices	practice	NOUN
ajfa-11161	173	11	this	this	DET
ajfa-11161	173	12	section	section	NOUN
ajfa-11161	173	13	examines	examine	VERB
ajfa-11161	173	14	the	the	DET
ajfa-11161	173	15	difference	difference	NOUN
ajfa-11161	173	16	in	in	ADP
ajfa-11161	173	17	use	use	NOUN
ajfa-11161	173	18	of	of	ADP
ajfa-11161	173	19	capital	capital	NOUN
ajfa-11161	173	20	budgeting	budgeting	NOUN
ajfa-11161	173	21	practice	practice	NOUN
ajfa-11161	173	22	in	in	ADP
ajfa-11161	173	23	terms	term	NOUN
ajfa-11161	173	24	of	of	ADP
ajfa-11161	173	25	the	the	DET
ajfa-11161	173	26	experience	experience	NOUN
ajfa-11161	173	27	of	of	ADP
ajfa-11161	173	28	the	the	DET
ajfa-11161	173	29	financial	financial	ADJ
ajfa-11161	173	30	officers	officer	NOUN
ajfa-11161	173	31	(	(	PUNCT
ajfa-11161	173	32	tenure	tenure	NOUN
ajfa-11161	173	33	)	)	PUNCT
ajfa-11161	173	34	.	.	PUNCT
ajfa-11161	174	1	the	the	DET
ajfa-11161	174	2	tenure	tenure	NOUN
ajfa-11161	174	3	was	be	AUX
ajfa-11161	174	4	grouped	group	VERB
ajfa-11161	174	5	into	into	ADP
ajfa-11161	174	6	“	"	PUNCT
ajfa-11161	174	7	short	short	ADJ
ajfa-11161	174	8	”	"	PUNCT
ajfa-11161	174	9	and	and	CCONJ
ajfa-11161	174	10	“	"	PUNCT
ajfa-11161	174	11	long	long	ADJ
ajfa-11161	174	12	”	"	PUNCT
ajfa-11161	174	13	in	in	ADP
ajfa-11161	174	14	line	line	NOUN
ajfa-11161	174	15	with	with	ADP
ajfa-11161	174	16	graham	graham	PROPN
ajfa-11161	174	17	and	and	CCONJ
ajfa-11161	174	18	harvey	harvey	PROPN
ajfa-11161	174	19	(	(	PUNCT
ajfa-11161	174	20	2001	2001	NUM
ajfa-11161	174	21	)	)	PUNCT
ajfa-11161	174	22	.	.	PUNCT
ajfa-11161	175	1	table	table	NOUN
ajfa-11161	175	2	7	7	NUM
ajfa-11161	175	3	shows	show	VERB
ajfa-11161	175	4	the	the	DET
ajfa-11161	175	5	results	result	NOUN
ajfa-11161	175	6	of	of	ADP
ajfa-11161	175	7	the	the	DET
ajfa-11161	175	8	independent	independent	ADJ
ajfa-11161	175	9	sample	sample	NOUN
ajfa-11161	175	10	t	t	NOUN
ajfa-11161	175	11	-	-	PUNCT
ajfa-11161	175	12	test	test	NOUN
ajfa-11161	175	13	.	.	PUNCT
ajfa-11161	176	1	asian	asian	ADJ
ajfa-11161	176	2	journal	journal	PROPN
ajfa-11161	176	3	of	of	ADP
ajfa-11161	176	4	finance	finance	PROPN
ajfa-11161	176	5	&	&	CCONJ
ajfa-11161	176	6	accounting	accounting	PROPN
ajfa-11161	176	7	issn	issn	PROPN
ajfa-11161	176	8	1946	1946	NUM
ajfa-11161	176	9	-	-	PUNCT
ajfa-11161	176	10	052x	052x	PROPN
ajfa-11161	176	11	2017	2017	NUM
ajfa-11161	176	12	,	,	PUNCT
ajfa-11161	176	13	vol	vol	NOUN
ajfa-11161	176	14	.	.	NOUN
ajfa-11161	176	15	9	9	NUM
ajfa-11161	176	16	,	,	PUNCT
ajfa-11161	176	17	no	no	NOUN
ajfa-11161	176	18	.	.	NOUN
ajfa-11161	176	19	2	2	NUM
ajfa-11161	176	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	176	21	345	345	NUM
ajfa-11161	176	22	table	table	NOUN
ajfa-11161	176	23	7	7	NUM
ajfa-11161	176	24	.	.	NOUN
ajfa-11161	176	25	tenure	tenure	NOUN
ajfa-11161	176	26	and	and	CCONJ
ajfa-11161	176	27	use	use	NOUN
ajfa-11161	176	28	of	of	ADP
ajfa-11161	176	29	capital	capital	NOUN
ajfa-11161	176	30	budgeting	budgeting	NOUN
ajfa-11161	176	31	practices	practice	NOUN
ajfa-11161	176	32	capital	capital	NOUN
ajfa-11161	176	33	budgeting	budgeting	NOUN
ajfa-11161	176	34	practices	practice	NOUN
ajfa-11161	176	35	tenure	tenure	NOUN
ajfa-11161	176	36	n	n	PRON
ajfa-11161	176	37	df	df	NOUN
ajfa-11161	176	38	mean	mean	VERB
ajfa-11161	176	39	sd	sd	AUX
ajfa-11161	176	40	se	se	PROPN
ajfa-11161	176	41	t	t	PROPN
ajfa-11161	176	42	sig	sig	NOUN
ajfa-11161	176	43	pb	pb	ADP
ajfa-11161	176	44	short	short	ADJ
ajfa-11161	176	45	28	28	NUM
ajfa-11161	176	46	3.79	3.79	NUM
ajfa-11161	176	47	.630	.630	NUM
ajfa-11161	176	48	.119	.119	NUM
ajfa-11161	177	1	long	long	ADJ
ajfa-11161	177	2	158	158	NUM
ajfa-11161	177	3	184	184	NUM
ajfa-11161	177	4	3.39	3.39	NUM
ajfa-11161	177	5	.982	.982	NUM
ajfa-11161	177	6	.078	.078	NUM
ajfa-11161	177	7	2.076	2.076	NUM
ajfa-11161	177	8	.039	.039	NUM
ajfa-11161	177	9	dpb	dpb	PROPN
ajfa-11161	177	10	short	short	PROPN
ajfa-11161	177	11	28	28	NUM
ajfa-11161	177	12	3.18	3.18	NUM
ajfa-11161	177	13	.548	.548	NUM
ajfa-11161	177	14	.104	.104	NUM
ajfa-11161	178	1	long	long	ADJ
ajfa-11161	178	2	158	158	NUM
ajfa-11161	178	3	184	184	NUM
ajfa-11161	178	4	3.10	3.10	NUM
ajfa-11161	178	5	.630	.630	NUM
ajfa-11161	178	6	.050	.050	NUM
ajfa-11161	178	7	0.609	0.609	NUM
ajfa-11161	178	8	.543	.543	NUM
ajfa-11161	178	9	arr	arr	X
ajfa-11161	178	10	short	short	ADJ
ajfa-11161	178	11	28	28	NUM
ajfa-11161	178	12	3.14	3.14	NUM
ajfa-11161	178	13	.803	.803	NUM
ajfa-11161	178	14	.152	.152	NUM
ajfa-11161	179	1	long	long	ADJ
ajfa-11161	179	2	158	158	NUM
ajfa-11161	179	3	184	184	NUM
ajfa-11161	179	4	2.99	2.99	NUM
ajfa-11161	179	5	.714	.714	NUM
ajfa-11161	179	6	.057	.057	NUM
ajfa-11161	179	7	1.042	1.042	NUM
ajfa-11161	179	8	.299	.299	NUM
ajfa-11161	179	9	npv	npv	PROPN
ajfa-11161	179	10	short	short	ADJ
ajfa-11161	179	11	28	28	NUM
ajfa-11161	179	12	3.75	3.75	NUM
ajfa-11161	179	13	.799	.799	NUM
ajfa-11161	179	14	.151	.151	NUM
ajfa-11161	179	15	long	long	ADJ
ajfa-11161	179	16	158	158	NUM
ajfa-11161	179	17	184	184	NUM
ajfa-11161	179	18	4.17	4.17	NUM
ajfa-11161	179	19	.808	.808	NUM
ajfa-11161	179	20	.064	.064	NUM
ajfa-11161	179	21	-2.546	-2.546	PROPN
ajfa-11161	179	22	.012	.012	NUM
ajfa-11161	179	23	irr	irr	PROPN
ajfa-11161	179	24	short	short	ADJ
ajfa-11161	179	25	28	28	NUM
ajfa-11161	179	26	3.64	3.64	NUM
ajfa-11161	179	27	.870	.870	NUM
ajfa-11161	179	28	.164	.164	NUM
ajfa-11161	179	29	long	long	ADJ
ajfa-11161	179	30	158	158	NUM
ajfa-11161	179	31	184	184	NUM
ajfa-11161	179	32	3.87	3.87	NUM
ajfa-11161	179	33	1.083	1.083	NUM
ajfa-11161	179	34	.086	.086	NUM
ajfa-11161	179	35	-1.037	-1.037	SYM
ajfa-11161	179	36	.301	.301	NUM
ajfa-11161	179	37	ro	ro	NOUN
ajfa-11161	179	38	short	short	ADJ
ajfa-11161	179	39	28	28	NUM
ajfa-11161	179	40	1.11	1.11	NUM
ajfa-11161	179	41	.315	.315	NUM
ajfa-11161	179	42	.060	.060	SYM
ajfa-11161	179	43	long	long	ADJ
ajfa-11161	179	44	158	158	NUM
ajfa-11161	179	45	184	184	NUM
ajfa-11161	179	46	1.32	1.32	NUM
ajfa-11161	179	47	.609	.609	NUM
ajfa-11161	179	48	.048	.048	NUM
ajfa-11161	179	49	-2.728	-2.728	NOUN
ajfa-11161	179	50	.008	.008	NUM
ajfa-11161	179	51	gtd	gtd	PROPN
ajfa-11161	179	52	short	short	ADJ
ajfa-11161	179	53	28	28	NUM
ajfa-11161	179	54	1.00	1.00	NUM
ajfa-11161	179	55	.000	.000	NUM
ajfa-11161	179	56	.000	.000	NUM
ajfa-11161	179	57	long	long	ADJ
ajfa-11161	179	58	158	158	NUM
ajfa-11161	179	59	184	184	NUM
ajfa-11161	179	60	1.22	1.22	NUM
ajfa-11161	179	61	.470	.470	NUM
ajfa-11161	179	62	.037	.037	NUM
ajfa-11161	179	63	-5.755	-5.755	PUNCT
ajfa-11161	179	64	.000	.000	NUM
ajfa-11161	179	65	sensitivity	sensitivity	NOUN
ajfa-11161	179	66	analysis	analysis	NOUN
ajfa-11161	179	67	short	short	ADJ
ajfa-11161	179	68	28	28	NUM
ajfa-11161	179	69	3.68	3.68	NUM
ajfa-11161	179	70	.863	.863	NUM
ajfa-11161	179	71	.163	.163	NUM
ajfa-11161	180	1	long	long	ADJ
ajfa-11161	180	2	158	158	NUM
ajfa-11161	180	3	184	184	NUM
ajfa-11161	180	4	3.99	3.99	NUM
ajfa-11161	180	5	.924	.924	NUM
ajfa-11161	180	6	.073	.073	NUM
ajfa-11161	180	7	-1.726	-1.726	SYM
ajfa-11161	180	8	.092	.092	NUM
ajfa-11161	180	9	scenario	scenario	NOUN
ajfa-11161	180	10	analysis	analysis	NOUN
ajfa-11161	180	11	short	short	ADJ
ajfa-11161	180	12	28	28	NUM
ajfa-11161	180	13	3.79	3.79	NUM
ajfa-11161	180	14	.568	.568	NUM
ajfa-11161	180	15	.107	.107	NUM
ajfa-11161	181	1	long	long	ADJ
ajfa-11161	181	2	158	158	NUM
ajfa-11161	181	3	184	184	NUM
ajfa-11161	181	4	3.89	3.89	NUM
ajfa-11161	181	5	.826	.826	NUM
ajfa-11161	181	6	.066	.066	NUM
ajfa-11161	181	7	-0.656	-0.656	NUM
ajfa-11161	181	8	.513	.513	NUM
ajfa-11161	181	9	decision	decision	NOUN
ajfa-11161	181	10	trees	tree	NOUN
ajfa-11161	181	11	short	short	ADJ
ajfa-11161	181	12	28	28	NUM
ajfa-11161	181	13	1.11	1.11	NUM
ajfa-11161	181	14	.315	.315	NUM
ajfa-11161	181	15	.060	.060	SYM
ajfa-11161	182	1	long	long	ADJ
ajfa-11161	182	2	158	158	NUM
ajfa-11161	182	3	184	184	NUM
ajfa-11161	182	4	1.47	1.47	NUM
ajfa-11161	182	5	.645	.645	NUM
ajfa-11161	182	6	.051	.051	NUM
ajfa-11161	182	7	-2.897	-2.897	PART
ajfa-11161	182	8	.004	.004	NUM
ajfa-11161	182	9	capm	capm	PROPN
ajfa-11161	182	10	/	/	SYM
ajfa-11161	182	11	β	β	NOUN
ajfa-11161	182	12	analysis	analysis	NOUN
ajfa-11161	182	13	short	short	ADJ
ajfa-11161	182	14	28	28	NUM
ajfa-11161	182	15	1.11	1.11	NUM
ajfa-11161	182	16	.315	.315	NUM
ajfa-11161	182	17	.060	.060	SYM
ajfa-11161	182	18	long	long	ADJ
ajfa-11161	182	19	158	158	NUM
ajfa-11161	182	20	184	184	NUM
ajfa-11161	182	21	1.40	1.40	NUM
ajfa-11161	182	22	.773	.773	NUM
ajfa-11161	182	23	.062	.062	NUM
ajfa-11161	182	24	-3.406	-3.406	NUM
ajfa-11161	182	25	.001	.001	NUM
ajfa-11161	182	26	uncertainty	uncertainty	NOUN
ajfa-11161	182	27	absorption	absorption	NOUN
ajfa-11161	182	28	in	in	ADP
ajfa-11161	182	29	cash	cash	NOUN
ajfa-11161	182	30	flows	flow	NOUN
ajfa-11161	182	31	short	short	ADJ
ajfa-11161	182	32	28	28	NUM
ajfa-11161	182	33	3.64	3.64	NUM
ajfa-11161	182	34	.731	.731	NUM
ajfa-11161	182	35	.138	.138	NUM
ajfa-11161	183	1	long	long	ADJ
ajfa-11161	183	2	158	158	NUM
ajfa-11161	183	3	184	184	NUM
ajfa-11161	183	4	4.04	4.04	NUM
ajfa-11161	183	5	.590	.590	NUM
ajfa-11161	183	6	.047	.047	NUM
ajfa-11161	183	7	-3.194	-3.194	NOUN
ajfa-11161	183	8	.002	.002	NUM
ajfa-11161	183	9	adjusting	adjust	VERB
ajfa-11161	183	10	required	require	VERB
ajfa-11161	183	11	return	return	NOUN
ajfa-11161	183	12	short	short	ADJ
ajfa-11161	183	13	28	28	NUM
ajfa-11161	183	14	3.64	3.64	NUM
ajfa-11161	183	15	.911	.911	NUM
ajfa-11161	183	16	.172	.172	NUM
ajfa-11161	184	1	long	long	ADV
ajfa-11161	184	2	158	158	NUM
ajfa-11161	184	3	184	184	NUM
ajfa-11161	184	4	3.83	3.83	NUM
ajfa-11161	184	5	.839	.839	NUM
ajfa-11161	184	6	.067	.067	NUM
ajfa-11161	185	1	-1.069	-1.069	NUM
ajfa-11161	185	2	.286	.286	NUM
ajfa-11161	185	3	probability	probability	NOUN
ajfa-11161	185	4	analysis	analysis	NOUN
ajfa-11161	185	5	short	short	ADJ
ajfa-11161	185	6	28	28	NUM
ajfa-11161	185	7	3.79	3.79	NUM
ajfa-11161	185	8	.568	.568	NUM
ajfa-11161	185	9	.107	.107	NUM
ajfa-11161	186	1	long	long	ADJ
ajfa-11161	186	2	)	)	PUNCT
ajfa-11161	187	1	158	158	NUM
ajfa-11161	187	2	184	184	NUM
ajfa-11161	187	3	3.92	3.92	NUM
ajfa-11161	187	4	.719	.719	NUM
ajfa-11161	187	5	.057	.057	NUM
ajfa-11161	187	6	-1.137	-1.137	NUM
ajfa-11161	187	7	.262	.262	NUM
ajfa-11161	187	8	as	as	SCONJ
ajfa-11161	187	9	can	can	AUX
ajfa-11161	187	10	be	be	AUX
ajfa-11161	187	11	seen	see	VERB
ajfa-11161	187	12	in	in	ADP
ajfa-11161	187	13	table	table	NOUN
ajfa-11161	187	14	7	7	NUM
ajfa-11161	187	15	,	,	PUNCT
ajfa-11161	187	16	simple	simple	ADJ
ajfa-11161	187	17	capital	capital	NOUN
ajfa-11161	187	18	budgeting	budgeting	NOUN
ajfa-11161	187	19	practices	practice	NOUN
ajfa-11161	187	20	pb	pb	ADP
ajfa-11161	187	21	,	,	PUNCT
ajfa-11161	187	22	dpb	dpb	PROPN
ajfa-11161	187	23	and	and	CCONJ
ajfa-11161	187	24	arr	arr	PROPN
ajfa-11161	187	25	were	be	AUX
ajfa-11161	187	26	applied	apply	VERB
ajfa-11161	187	27	more	more	ADV
ajfa-11161	187	28	by	by	ADP
ajfa-11161	187	29	financial	financial	ADJ
ajfa-11161	187	30	officers	officer	NOUN
ajfa-11161	187	31	with	with	ADP
ajfa-11161	187	32	short	short	ADJ
ajfa-11161	187	33	tenure	tenure	NOUN
ajfa-11161	187	34	(	(	PUNCT
ajfa-11161	187	35	m=3.79	m=3.79	NOUN
ajfa-11161	187	36	,	,	PUNCT
ajfa-11161	187	37	se=.119	se=.119	PROPN
ajfa-11161	187	38	;	;	PUNCT
ajfa-11161	187	39	m=3.18	m=3.18	PROPN
ajfa-11161	187	40	,	,	PUNCT
ajfa-11161	187	41	se=.104	se=.104	PROPN
ajfa-11161	187	42	,	,	PUNCT
ajfa-11161	187	43	and	and	CCONJ
ajfa-11161	187	44	m=3.14	m=3.14	PROPN
ajfa-11161	187	45	,	,	PUNCT
ajfa-11161	187	46	se=.152	se=.152	PROPN
ajfa-11161	187	47	)	)	PUNCT
ajfa-11161	187	48	than	than	ADP
ajfa-11161	187	49	financial	financial	ADJ
ajfa-11161	187	50	officers	officer	NOUN
ajfa-11161	187	51	with	with	ADP
ajfa-11161	187	52	long	long	ADJ
ajfa-11161	187	53	tenure	tenure	NOUN
ajfa-11161	187	54	financial	financial	ADJ
ajfa-11161	187	55	officers	officer	NOUN
ajfa-11161	187	56	(	(	PUNCT
ajfa-11161	187	57	m=3.39	m=3.39	NOUN
ajfa-11161	187	58	,	,	PUNCT
ajfa-11161	187	59	se=.078	se=.078	NOUN
ajfa-11161	187	60	;	;	PUNCT
ajfa-11161	187	61	m=3.10	m=3.10	NOUN
ajfa-11161	187	62	,	,	PUNCT
ajfa-11161	187	63	se=.050	se=.050	PROPN
ajfa-11161	187	64	,	,	PUNCT
ajfa-11161	187	65	and	and	CCONJ
ajfa-11161	187	66	m=	m=	X
ajfa-11161	187	67	2.99	2.99	NUM
ajfa-11161	187	68	,	,	PUNCT
ajfa-11161	187	69	se=.057	se=.057	ADV
ajfa-11161	187	70	)	)	PUNCT
ajfa-11161	187	71	,	,	PUNCT
ajfa-11161	187	72	however	however	ADV
ajfa-11161	187	73	,	,	PUNCT
ajfa-11161	187	74	the	the	DET
ajfa-11161	187	75	difference	difference	NOUN
ajfa-11161	187	76	was	be	AUX
ajfa-11161	187	77	only	only	ADV
ajfa-11161	187	78	significant	significant	ADJ
ajfa-11161	187	79	for	for	ADP
ajfa-11161	187	80	pb	pb	ADP
ajfa-11161	187	81	t	t	PROPN
ajfa-11161	187	82	(	(	PUNCT
ajfa-11161	187	83	184	184	NUM
ajfa-11161	187	84	)	)	PUNCT
ajfa-11161	187	85	=	=	NOUN
ajfa-11161	187	86	2.076	2.076	NUM
ajfa-11161	187	87	,	,	PUNCT
ajfa-11161	187	88	p	p	X
ajfa-11161	187	89	<	<	X
ajfa-11161	187	90	0.05	0.05	NUM
ajfa-11161	187	91	.	.	PUNCT
ajfa-11161	188	1	similarly	similarly	ADV
ajfa-11161	188	2	,	,	PUNCT
ajfa-11161	188	3	for	for	ADP
ajfa-11161	188	4	advanced	advanced	ADJ
ajfa-11161	188	5	capital	capital	NOUN
ajfa-11161	188	6	budgeting	budgeting	NOUN
ajfa-11161	188	7	practices	practice	NOUN
ajfa-11161	188	8	,	,	PUNCT
ajfa-11161	188	9	npv	npv	PROPN
ajfa-11161	188	10	and	and	CCONJ
ajfa-11161	188	11	irr	irr	NOUN
ajfa-11161	188	12	were	be	AUX
ajfa-11161	188	13	mostly	mostly	ADV
ajfa-11161	188	14	more	more	ADV
ajfa-11161	188	15	used	use	VERB
ajfa-11161	188	16	by	by	ADP
ajfa-11161	188	17	financial	financial	ADJ
ajfa-11161	188	18	officers	officer	NOUN
ajfa-11161	188	19	with	with	ADP
ajfa-11161	188	20	long	long	ADJ
ajfa-11161	188	21	tenure	tenure	NOUN
ajfa-11161	188	22	(	(	PUNCT
ajfa-11161	188	23	m=4.17	m=4.17	PROPN
ajfa-11161	188	24	,	,	PUNCT
ajfa-11161	188	25	se=.064	se=.064	PROPN
ajfa-11161	188	26	;	;	PUNCT
ajfa-11161	188	27	m=3.87	m=3.87	NOUN
ajfa-11161	188	28	,	,	PUNCT
ajfa-11161	188	29	se=.086	se=.086	NOUN
ajfa-11161	188	30	)	)	PUNCT
ajfa-11161	188	31	than	than	ADP
ajfa-11161	188	32	financial	financial	ADJ
ajfa-11161	188	33	officers	officer	NOUN
ajfa-11161	188	34	with	with	ADP
ajfa-11161	188	35	short	short	ADJ
ajfa-11161	188	36	tenure	tenure	NOUN
ajfa-11161	188	37	(	(	PUNCT
ajfa-11161	188	38	m=3.75	m=3.75	PROPN
ajfa-11161	188	39	,	,	PUNCT
ajfa-11161	188	40	asian	asian	ADJ
ajfa-11161	188	41	journal	journal	NOUN
ajfa-11161	188	42	of	of	ADP
ajfa-11161	188	43	finance	finance	PROPN
ajfa-11161	188	44	&	&	CCONJ
ajfa-11161	188	45	accounting	accounting	PROPN
ajfa-11161	188	46	issn	issn	PROPN
ajfa-11161	188	47	1946	1946	NUM
ajfa-11161	188	48	-	-	PUNCT
ajfa-11161	188	49	052x	052x	PROPN
ajfa-11161	188	50	2017	2017	NUM
ajfa-11161	188	51	,	,	PUNCT
ajfa-11161	188	52	vol	vol	NOUN
ajfa-11161	188	53	.	.	NOUN
ajfa-11161	189	1	9	9	NUM
ajfa-11161	189	2	,	,	PUNCT
ajfa-11161	189	3	no	no	NOUN
ajfa-11161	189	4	.	.	NOUN
ajfa-11161	189	5	2	2	NUM
ajfa-11161	189	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	189	7	346	346	NUM
ajfa-11161	189	8	se=.151	se=.151	NOUN
ajfa-11161	189	9	;	;	PUNCT
ajfa-11161	189	10	m=3.64	m=3.64	NOUN
ajfa-11161	189	11	,	,	PUNCT
ajfa-11161	189	12	se=.164	se=.164	NOUN
ajfa-11161	189	13	)	)	PUNCT
ajfa-11161	189	14	,	,	PUNCT
ajfa-11161	189	15	nonetheless	nonetheless	ADV
ajfa-11161	189	16	,	,	PUNCT
ajfa-11161	189	17	the	the	DET
ajfa-11161	189	18	difference	difference	NOUN
ajfa-11161	189	19	was	be	AUX
ajfa-11161	189	20	only	only	ADV
ajfa-11161	189	21	significant	significant	ADJ
ajfa-11161	189	22	for	for	ADP
ajfa-11161	189	23	npv	npv	NOUN
ajfa-11161	189	24	(	(	PUNCT
ajfa-11161	189	25	t	t	PROPN
ajfa-11161	189	26	(	(	PUNCT
ajfa-11161	189	27	184	184	NUM
ajfa-11161	189	28	)	)	PUNCT
ajfa-11161	189	29	=	=	NOUN
ajfa-11161	190	1	-2.546	-2.546	X
ajfa-11161	190	2	,	,	PUNCT
ajfa-11161	190	3	p	p	X
ajfa-11161	190	4	<	<	X
ajfa-11161	190	5	0.05	0.05	NUM
ajfa-11161	190	6	.	.	PUNCT
ajfa-11161	191	1	in	in	ADP
ajfa-11161	191	2	the	the	DET
ajfa-11161	191	3	case	case	NOUN
ajfa-11161	191	4	of	of	ADP
ajfa-11161	191	5	sophisticated	sophisticated	ADJ
ajfa-11161	191	6	capital	capital	NOUN
ajfa-11161	191	7	budgeting	budgeting	NOUN
ajfa-11161	191	8	practices	practice	NOUN
ajfa-11161	191	9	,	,	PUNCT
ajfa-11161	191	10	ro	ro	PUNCT
ajfa-11161	191	11	and	and	CCONJ
ajfa-11161	191	12	gtd	gtd	PROPN
ajfa-11161	191	13	were	be	AUX
ajfa-11161	191	14	also	also	ADV
ajfa-11161	191	15	mostly	mostly	ADV
ajfa-11161	191	16	more	more	ADV
ajfa-11161	191	17	applied	apply	VERB
ajfa-11161	191	18	by	by	ADP
ajfa-11161	191	19	financial	financial	ADJ
ajfa-11161	191	20	officers	officer	NOUN
ajfa-11161	191	21	with	with	ADP
ajfa-11161	191	22	long	long	ADJ
ajfa-11161	191	23	tenure	tenure	NOUN
ajfa-11161	191	24	(	(	PUNCT
ajfa-11161	191	25	m=1.32	m=1.32	PROPN
ajfa-11161	191	26	,	,	PUNCT
ajfa-11161	191	27	se=.048	se=.048	PROPN
ajfa-11161	191	28	;	;	PUNCT
ajfa-11161	191	29	m=	m=	NUM
ajfa-11161	191	30	1.22	1.22	NUM
ajfa-11161	191	31	,	,	PUNCT
ajfa-11161	191	32	se=.037	se=.037	PROPN
ajfa-11161	191	33	)	)	PUNCT
ajfa-11161	191	34	than	than	ADP
ajfa-11161	191	35	financial	financial	ADJ
ajfa-11161	191	36	officers	officer	NOUN
ajfa-11161	191	37	with	with	ADP
ajfa-11161	191	38	short	short	ADJ
ajfa-11161	191	39	tenure	tenure	NOUN
ajfa-11161	191	40	(	(	PUNCT
ajfa-11161	191	41	m=1.11	m=1.11	X
ajfa-11161	191	42	,	,	PUNCT
ajfa-11161	191	43	se=.060	se=.060	PROPN
ajfa-11161	191	44	;	;	PUNCT
ajfa-11161	191	45	m=1.00	m=1.00	PROPN
ajfa-11161	191	46	,	,	PUNCT
ajfa-11161	191	47	se=.000	se=.000	PROPN
ajfa-11161	191	48	)	)	PUNCT
ajfa-11161	191	49	and	and	CCONJ
ajfa-11161	191	50	the	the	DET
ajfa-11161	191	51	differences	difference	NOUN
ajfa-11161	191	52	were	be	AUX
ajfa-11161	192	1	significant	significant	ADJ
ajfa-11161	192	2	t	t	NOUN
ajfa-11161	192	3	(	(	PUNCT
ajfa-11161	192	4	184	184	NUM
ajfa-11161	192	5	)	)	PUNCT
ajfa-11161	192	6	=	=	SYM
ajfa-11161	192	7	-2.728	-2.728	NOUN
ajfa-11161	192	8	,	,	PUNCT
ajfa-11161	192	9	p	p	X
ajfa-11161	192	10	<	<	X
ajfa-11161	192	11	0.01	0.01	NUM
ajfa-11161	192	12	,	,	PUNCT
ajfa-11161	192	13	t	t	PROPN
ajfa-11161	192	14	(	(	PUNCT
ajfa-11161	192	15	184	184	NUM
ajfa-11161	192	16	)	)	PUNCT
ajfa-11161	192	17	=	=	SYM
ajfa-11161	193	1	-5.755	-5.755	PROPN
ajfa-11161	193	2	,	,	PUNCT
ajfa-11161	193	3	p	p	X
ajfa-11161	193	4	<	<	X
ajfa-11161	193	5	0.01	0.01	NUM
ajfa-11161	193	6	,	,	PUNCT
ajfa-11161	193	7	respectively	respectively	ADV
ajfa-11161	193	8	.	.	PUNCT
ajfa-11161	194	1	capm	capm	NOUN
ajfa-11161	194	2	/	/	SYM
ajfa-11161	194	3	β	β	NOUN
ajfa-11161	194	4	analysis	analysis	NOUN
ajfa-11161	194	5	and	and	CCONJ
ajfa-11161	194	6	decision	decision	NOUN
ajfa-11161	194	7	trees	tree	NOUN
ajfa-11161	194	8	were	be	AUX
ajfa-11161	194	9	more	more	ADV
ajfa-11161	194	10	highly	highly	ADV
ajfa-11161	194	11	applied	apply	VERB
ajfa-11161	194	12	by	by	ADP
ajfa-11161	194	13	financial	financial	ADJ
ajfa-11161	194	14	officers	officer	NOUN
ajfa-11161	194	15	with	with	ADP
ajfa-11161	194	16	long	long	ADJ
ajfa-11161	194	17	tenure	tenure	NOUN
ajfa-11161	194	18	(	(	PUNCT
ajfa-11161	194	19	m=1.40	m=1.40	NOUN
ajfa-11161	194	20	,	,	PUNCT
ajfa-11161	194	21	se=.062	se=.062	X
ajfa-11161	194	22	;	;	PUNCT
ajfa-11161	194	23	m=1.47	m=1.47	NOUN
ajfa-11161	194	24	,	,	PUNCT
ajfa-11161	194	25	se=.051	se=.051	PROPN
ajfa-11161	194	26	)	)	PUNCT
ajfa-11161	194	27	than	than	ADP
ajfa-11161	194	28	financial	financial	ADJ
ajfa-11161	194	29	officers	officer	NOUN
ajfa-11161	194	30	with	with	ADP
ajfa-11161	194	31	short	short	ADJ
ajfa-11161	194	32	tenure	tenure	NOUN
ajfa-11161	194	33	(	(	PUNCT
ajfa-11161	194	34	m=1.11	m=1.11	X
ajfa-11161	194	35	,	,	PUNCT
ajfa-11161	194	36	se=.060	se=.060	PROPN
ajfa-11161	194	37	;	;	PUNCT
ajfa-11161	194	38	m=1.11	m=1.11	X
ajfa-11161	194	39	,	,	PUNCT
ajfa-11161	194	40	se=.060	se=.060	PROPN
ajfa-11161	194	41	)	)	PUNCT
ajfa-11161	194	42	and	and	CCONJ
ajfa-11161	194	43	the	the	DET
ajfa-11161	194	44	differences	difference	NOUN
ajfa-11161	194	45	were	be	AUX
ajfa-11161	194	46	significant	significant	ADJ
ajfa-11161	194	47	t	t	NOUN
ajfa-11161	194	48	(	(	PUNCT
ajfa-11161	194	49	184	184	NUM
ajfa-11161	194	50	)	)	PUNCT
ajfa-11161	195	1	=	=	PUNCT
ajfa-11161	195	2	-3.406	-3.406	PROPN
ajfa-11161	195	3	,	,	PUNCT
ajfa-11161	195	4	p	p	X
ajfa-11161	195	5	<	<	X
ajfa-11161	195	6	0.01	0.01	NUM
ajfa-11161	195	7	,	,	PUNCT
ajfa-11161	195	8	t	t	PROPN
ajfa-11161	195	9	(	(	PUNCT
ajfa-11161	195	10	184	184	NUM
ajfa-11161	195	11	)	)	PUNCT
ajfa-11161	195	12	=	=	SYM
ajfa-11161	196	1	-2.897	-2.897	PROPN
ajfa-11161	196	2	,	,	PUNCT
ajfa-11161	196	3	p	p	X
ajfa-11161	196	4	<	<	X
ajfa-11161	196	5	0.01	0.01	NUM
ajfa-11161	196	6	,	,	PUNCT
ajfa-11161	196	7	respectively	respectively	ADV
ajfa-11161	196	8	.	.	PUNCT
ajfa-11161	197	1	uncertainty	uncertainty	NOUN
ajfa-11161	197	2	absorption	absorption	NOUN
ajfa-11161	197	3	in	in	ADP
ajfa-11161	197	4	cash	cash	NOUN
ajfa-11161	197	5	flows	flow	NOUN
ajfa-11161	197	6	was	be	AUX
ajfa-11161	197	7	also	also	ADV
ajfa-11161	197	8	more	more	ADV
ajfa-11161	197	9	highly	highly	ADV
ajfa-11161	197	10	significantly	significantly	ADV
ajfa-11161	197	11	applied	apply	VERB
ajfa-11161	197	12	by	by	ADP
ajfa-11161	197	13	financial	financial	ADJ
ajfa-11161	197	14	officers	officer	NOUN
ajfa-11161	197	15	with	with	ADP
ajfa-11161	197	16	long	long	ADJ
ajfa-11161	197	17	tenure	tenure	NOUN
ajfa-11161	197	18	(	(	PUNCT
ajfa-11161	197	19	m=4.04	m=4.04	NOUN
ajfa-11161	197	20	,	,	PUNCT
ajfa-11161	197	21	se=.047	se=.047	NOUN
ajfa-11161	197	22	)	)	PUNCT
ajfa-11161	197	23	than	than	ADP
ajfa-11161	197	24	financial	financial	ADJ
ajfa-11161	197	25	officers	officer	NOUN
ajfa-11161	197	26	with	with	ADP
ajfa-11161	197	27	short	short	ADJ
ajfa-11161	197	28	tenure	tenure	NOUN
ajfa-11161	197	29	(	(	PUNCT
ajfa-11161	197	30	m=3.64	m=3.64	PROPN
ajfa-11161	197	31	,	,	PUNCT
ajfa-11161	197	32	se=.138	se=.138	PROPN
ajfa-11161	197	33	)	)	PUNCT
ajfa-11161	197	34	at	at	ADP
ajfa-11161	197	35	t	t	PROPN
ajfa-11161	197	36	(	(	PUNCT
ajfa-11161	197	37	184	184	NUM
ajfa-11161	197	38	)	)	PUNCT
ajfa-11161	197	39	=	=	SYM
ajfa-11161	198	1	-3.194	-3.194	PROPN
ajfa-11161	198	2	,	,	PUNCT
ajfa-11161	198	3	p	p	X
ajfa-11161	198	4	<	<	X
ajfa-11161	198	5	0.01	0.01	NUM
ajfa-11161	198	6	.	.	PUNCT
ajfa-11161	199	1	notwithstanding	notwithstanding	ADP
ajfa-11161	199	2	that	that	DET
ajfa-11161	199	3	sensitivity	sensitivity	NOUN
ajfa-11161	199	4	analysis	analysis	NOUN
ajfa-11161	199	5	,	,	PUNCT
ajfa-11161	199	6	scenario	scenario	NOUN
ajfa-11161	199	7	analysis	analysis	NOUN
ajfa-11161	199	8	,	,	PUNCT
ajfa-11161	199	9	adjusting	adjust	VERB
ajfa-11161	199	10	required	require	VERB
ajfa-11161	199	11	return	return	NOUN
ajfa-11161	199	12	and	and	CCONJ
ajfa-11161	199	13	probability	probability	NOUN
ajfa-11161	199	14	analysis	analysis	NOUN
ajfa-11161	199	15	were	be	AUX
ajfa-11161	199	16	mostly	mostly	ADV
ajfa-11161	199	17	used	use	VERB
ajfa-11161	199	18	by	by	ADP
ajfa-11161	199	19	financial	financial	ADJ
ajfa-11161	199	20	officers	officer	NOUN
ajfa-11161	199	21	with	with	ADP
ajfa-11161	199	22	long	long	ADJ
ajfa-11161	199	23	tenure	tenure	NOUN
ajfa-11161	199	24	,	,	PUNCT
ajfa-11161	199	25	they	they	PRON
ajfa-11161	199	26	were	be	AUX
ajfa-11161	199	27	not	not	PART
ajfa-11161	199	28	statistically	statistically	ADV
ajfa-11161	199	29	significant	significant	ADJ
ajfa-11161	199	30	.	.	PUNCT
ajfa-11161	200	1	therefore	therefore	ADV
ajfa-11161	200	2	,	,	PUNCT
ajfa-11161	200	3	in	in	ADP
ajfa-11161	200	4	all	all	DET
ajfa-11161	200	5	cases	case	NOUN
ajfa-11161	200	6	,	,	PUNCT
ajfa-11161	200	7	simple	simple	ADJ
ajfa-11161	200	8	capital	capital	NOUN
ajfa-11161	200	9	(	(	PUNCT
ajfa-11161	200	10	naive	naive	ADJ
ajfa-11161	200	11	)	)	PUNCT
ajfa-11161	200	12	budgeting	budget	VERB
ajfa-11161	200	13	practices	practice	NOUN
ajfa-11161	200	14	were	be	AUX
ajfa-11161	200	15	mostly	mostly	ADV
ajfa-11161	200	16	used	use	VERB
ajfa-11161	200	17	by	by	ADP
ajfa-11161	200	18	financial	financial	ADJ
ajfa-11161	200	19	officers	officer	NOUN
ajfa-11161	200	20	with	with	ADP
ajfa-11161	200	21	short	short	ADJ
ajfa-11161	200	22	tenure	tenure	NOUN
ajfa-11161	200	23	(	(	PUNCT
ajfa-11161	200	24	significantly	significantly	ADV
ajfa-11161	200	25	different	different	ADJ
ajfa-11161	200	26	only	only	ADV
ajfa-11161	200	27	for	for	ADP
ajfa-11161	200	28	pb	pb	PROPN
ajfa-11161	200	29	)	)	PUNCT
ajfa-11161	200	30	,	,	PUNCT
ajfa-11161	200	31	nonetheless	nonetheless	ADV
ajfa-11161	200	32	,	,	PUNCT
ajfa-11161	200	33	advanced	advanced	ADJ
ajfa-11161	200	34	and	and	CCONJ
ajfa-11161	200	35	sophisticated	sophisticated	ADJ
ajfa-11161	200	36	capital	capital	NOUN
ajfa-11161	200	37	budgeting	budgeting	NOUN
ajfa-11161	200	38	practices	practice	NOUN
ajfa-11161	200	39	(	(	PUNCT
ajfa-11161	200	40	npv	npv	NOUN
ajfa-11161	200	41	,	,	PUNCT
ajfa-11161	200	42	ro	ro	NOUN
ajfa-11161	200	43	,	,	PUNCT
ajfa-11161	200	44	gtd	gtd	NOUN
ajfa-11161	200	45	,	,	PUNCT
ajfa-11161	200	46	uncertainty	uncertainty	NOUN
ajfa-11161	200	47	absorption	absorption	NOUN
ajfa-11161	200	48	in	in	ADP
ajfa-11161	200	49	cash	cash	NOUN
ajfa-11161	200	50	flows	flow	NOUN
ajfa-11161	200	51	,	,	PUNCT
ajfa-11161	200	52	decision	decision	NOUN
ajfa-11161	200	53	trees	tree	NOUN
ajfa-11161	200	54	and	and	CCONJ
ajfa-11161	200	55	capm	capm	PROPN
ajfa-11161	200	56	/	/	SYM
ajfa-11161	200	57	β	β	NOUN
ajfa-11161	200	58	analysis	analysis	NOUN
ajfa-11161	200	59	)	)	PUNCT
ajfa-11161	200	60	were	be	AUX
ajfa-11161	200	61	significantly	significantly	ADV
ajfa-11161	200	62	mostly	mostly	ADV
ajfa-11161	200	63	used	use	VERB
ajfa-11161	200	64	by	by	ADP
ajfa-11161	200	65	financial	financial	ADJ
ajfa-11161	200	66	officers	officer	NOUN
ajfa-11161	200	67	with	with	ADP
ajfa-11161	200	68	long	long	ADJ
ajfa-11161	200	69	tenure	tenure	NOUN
ajfa-11161	200	70	.	.	PUNCT
ajfa-11161	201	1	consequently	consequently	ADV
ajfa-11161	201	2	,	,	PUNCT
ajfa-11161	201	3	hypothesis	hypothesis	NOUN
ajfa-11161	201	4	(	(	PUNCT
ajfa-11161	201	5	h4	h4	PROPN
ajfa-11161	201	6	)	)	PUNCT
ajfa-11161	201	7	that	that	SCONJ
ajfa-11161	201	8	financial	financial	ADJ
ajfa-11161	201	9	officers	officer	NOUN
ajfa-11161	201	10	with	with	ADP
ajfa-11161	201	11	a	a	DET
ajfa-11161	201	12	short	short	ADJ
ajfa-11161	201	13	tenure	tenure	NOUN
ajfa-11161	201	14	use	use	VERB
ajfa-11161	201	15	simple	simple	ADJ
ajfa-11161	201	16	capital	capital	NOUN
ajfa-11161	201	17	budgeting	budgeting	NOUN
ajfa-11161	201	18	practices	practice	NOUN
ajfa-11161	201	19	was	be	AUX
ajfa-11161	201	20	supported	support	VERB
ajfa-11161	201	21	.	.	PUNCT
ajfa-11161	202	1	5	5	X
ajfa-11161	202	2	.	.	X
ajfa-11161	202	3	conclusion	conclusion	VERB
ajfa-11161	202	4	the	the	DET
ajfa-11161	202	5	differences	difference	NOUN
ajfa-11161	202	6	of	of	ADP
ajfa-11161	202	7	the	the	DET
ajfa-11161	202	8	firms	firm	NOUN
ajfa-11161	202	9	’	’	PART
ajfa-11161	202	10	characteristics	characteristic	NOUN
ajfa-11161	202	11	on	on	ADP
ajfa-11161	202	12	the	the	DET
ajfa-11161	202	13	application	application	NOUN
ajfa-11161	202	14	of	of	ADP
ajfa-11161	202	15	capital	capital	NOUN
ajfa-11161	202	16	budgeting	budgeting	NOUN
ajfa-11161	202	17	practices	practice	NOUN
ajfa-11161	202	18	were	be	AUX
ajfa-11161	202	19	examined	examine	VERB
ajfa-11161	202	20	in	in	ADP
ajfa-11161	202	21	this	this	DET
ajfa-11161	202	22	study	study	NOUN
ajfa-11161	202	23	.	.	PUNCT
ajfa-11161	203	1	186	186	NUM
ajfa-11161	203	2	sri	sri	ADJ
ajfa-11161	203	3	lankan	lankan	PROPN
ajfa-11161	203	4	firms	firm	NOUN
ajfa-11161	203	5	were	be	AUX
ajfa-11161	203	6	responded	respond	VERB
ajfa-11161	203	7	to	to	ADP
ajfa-11161	203	8	the	the	DET
ajfa-11161	203	9	survey	survey	NOUN
ajfa-11161	203	10	and	and	CCONJ
ajfa-11161	203	11	structured	structured	ADJ
ajfa-11161	203	12	questionnaire	questionnaire	NOUN
ajfa-11161	203	13	was	be	AUX
ajfa-11161	203	14	used	use	VERB
ajfa-11161	203	15	to	to	PART
ajfa-11161	203	16	collect	collect	VERB
ajfa-11161	203	17	the	the	DET
ajfa-11161	203	18	data	datum	NOUN
ajfa-11161	203	19	.	.	PUNCT
ajfa-11161	204	1	independent	independent	ADJ
ajfa-11161	204	2	sample	sample	PROPN
ajfa-11161	204	3	t	t	PROPN
ajfa-11161	204	4	test	test	NOUN
ajfa-11161	204	5	was	be	AUX
ajfa-11161	204	6	performed	perform	VERB
ajfa-11161	204	7	to	to	PART
ajfa-11161	204	8	examine	examine	VERB
ajfa-11161	204	9	the	the	DET
ajfa-11161	204	10	differences	difference	NOUN
ajfa-11161	204	11	on	on	ADP
ajfa-11161	204	12	the	the	DET
ajfa-11161	204	13	choices	choice	NOUN
ajfa-11161	204	14	of	of	ADP
ajfa-11161	204	15	capital	capital	NOUN
ajfa-11161	204	16	budgeting	budgeting	NOUN
ajfa-11161	204	17	practices	practice	NOUN
ajfa-11161	204	18	in	in	ADP
ajfa-11161	204	19	terms	term	NOUN
ajfa-11161	204	20	of	of	ADP
ajfa-11161	204	21	firms	firm	NOUN
ajfa-11161	204	22	'	'	PART
ajfa-11161	204	23	characteristics	characteristic	NOUN
ajfa-11161	204	24	.	.	PUNCT
ajfa-11161	205	1	outcome	outcome	NOUN
ajfa-11161	205	2	of	of	ADP
ajfa-11161	205	3	the	the	DET
ajfa-11161	205	4	study	study	NOUN
ajfa-11161	205	5	revealed	reveal	VERB
ajfa-11161	205	6	that	that	SCONJ
ajfa-11161	205	7	the	the	DET
ajfa-11161	205	8	use	use	NOUN
ajfa-11161	205	9	of	of	ADP
ajfa-11161	205	10	the	the	DET
ajfa-11161	205	11	payback	payback	NOUN
ajfa-11161	205	12	method	method	NOUN
ajfa-11161	205	13	was	be	AUX
ajfa-11161	205	14	preferred	prefer	VERB
ajfa-11161	205	15	by	by	ADP
ajfa-11161	205	16	small	small	ADJ
ajfa-11161	205	17	sized	sized	ADJ
ajfa-11161	205	18	firms	firm	NOUN
ajfa-11161	205	19	and	and	CCONJ
ajfa-11161	205	20	mainly	mainly	ADV
ajfa-11161	205	21	managed	manage	VERB
ajfa-11161	205	22	by	by	ADP
ajfa-11161	205	23	financial	financial	ADJ
ajfa-11161	205	24	officers	officer	NOUN
ajfa-11161	205	25	with	with	ADP
ajfa-11161	205	26	nonmba	nonmba	ADJ
ajfa-11161	205	27	educational	educational	ADJ
ajfa-11161	205	28	qualifications	qualification	NOUN
ajfa-11161	205	29	and	and	CCONJ
ajfa-11161	205	30	short	short	ADJ
ajfa-11161	205	31	tenure	tenure	NOUN
ajfa-11161	205	32	.	.	PUNCT
ajfa-11161	206	1	industry	industry	NOUN
ajfa-11161	206	2	differences	difference	NOUN
ajfa-11161	206	3	did	do	AUX
ajfa-11161	206	4	not	not	PART
ajfa-11161	206	5	make	make	VERB
ajfa-11161	206	6	any	any	DET
ajfa-11161	206	7	significant	significant	ADJ
ajfa-11161	206	8	difference	difference	NOUN
ajfa-11161	206	9	to	to	ADP
ajfa-11161	206	10	the	the	DET
ajfa-11161	206	11	use	use	NOUN
ajfa-11161	206	12	of	of	ADP
ajfa-11161	206	13	pay	pay	VERB
ajfa-11161	206	14	back	back	ADJ
ajfa-11161	206	15	period	period	NOUN
ajfa-11161	206	16	.	.	PUNCT
ajfa-11161	207	1	discounted	discount	VERB
ajfa-11161	207	2	payback	payback	NOUN
ajfa-11161	207	3	period	period	NOUN
ajfa-11161	207	4	was	be	AUX
ajfa-11161	207	5	more	more	ADV
ajfa-11161	207	6	significantly	significantly	ADV
ajfa-11161	207	7	used	use	VERB
ajfa-11161	207	8	by	by	ADP
ajfa-11161	207	9	small	small	ADJ
ajfa-11161	207	10	firms	firm	NOUN
ajfa-11161	207	11	than	than	ADP
ajfa-11161	207	12	large	large	ADJ
ajfa-11161	207	13	firms	firm	NOUN
ajfa-11161	207	14	and	and	CCONJ
ajfa-11161	207	15	managed	manage	VERB
ajfa-11161	207	16	by	by	ADP
ajfa-11161	207	17	financial	financial	ADJ
ajfa-11161	207	18	officers	officer	NOUN
ajfa-11161	207	19	with	with	ADP
ajfa-11161	207	20	non	non	ADJ
ajfa-11161	207	21	-	-	ADJ
ajfa-11161	207	22	mba	mba	ADJ
ajfa-11161	207	23	educational	educational	ADJ
ajfa-11161	207	24	qualifications	qualification	NOUN
ajfa-11161	207	25	.	.	PUNCT
ajfa-11161	208	1	accounting	accounting	NOUN
ajfa-11161	208	2	rate	rate	NOUN
ajfa-11161	208	3	of	of	ADP
ajfa-11161	208	4	return	return	NOUN
ajfa-11161	208	5	was	be	AUX
ajfa-11161	208	6	primarily	primarily	ADV
ajfa-11161	208	7	applied	apply	VERB
ajfa-11161	208	8	by	by	ADP
ajfa-11161	208	9	non	non	ADJ
ajfa-11161	208	10	-	-	ADJ
ajfa-11161	208	11	mba	mba	ADJ
ajfa-11161	208	12	financial	financial	ADJ
ajfa-11161	208	13	officers	officer	NOUN
ajfa-11161	208	14	and	and	CCONJ
ajfa-11161	208	15	was	be	AUX
ajfa-11161	208	16	also	also	ADV
ajfa-11161	208	17	preferred	prefer	VERB
ajfa-11161	208	18	by	by	ADP
ajfa-11161	208	19	non	non	ADJ
ajfa-11161	208	20	-	-	ADJ
ajfa-11161	208	21	manufacturing	manufacturing	ADJ
ajfa-11161	208	22	firms	firm	NOUN
ajfa-11161	208	23	.	.	PUNCT
ajfa-11161	209	1	net	net	ADJ
ajfa-11161	209	2	present	present	ADJ
ajfa-11161	209	3	value	value	NOUN
ajfa-11161	209	4	and	and	CCONJ
ajfa-11161	209	5	internal	internal	ADJ
ajfa-11161	209	6	rate	rate	NOUN
ajfa-11161	209	7	of	of	ADP
ajfa-11161	209	8	return	return	NOUN
ajfa-11161	209	9	were	be	AUX
ajfa-11161	209	10	used	use	VERB
ajfa-11161	209	11	mostly	mostly	ADV
ajfa-11161	209	12	by	by	ADP
ajfa-11161	209	13	large	large	ADJ
ajfa-11161	209	14	firms	firm	NOUN
ajfa-11161	209	15	than	than	ADP
ajfa-11161	209	16	small	small	ADJ
ajfa-11161	209	17	firms	firm	NOUN
ajfa-11161	209	18	;	;	PUNCT
ajfa-11161	209	19	these	these	PRON
ajfa-11161	209	20	were	be	AUX
ajfa-11161	209	21	mainly	mainly	ADV
ajfa-11161	209	22	managed	manage	VERB
ajfa-11161	209	23	by	by	ADP
ajfa-11161	209	24	financial	financial	ADJ
ajfa-11161	209	25	officers	officer	NOUN
ajfa-11161	209	26	who	who	PRON
ajfa-11161	209	27	have	have	VERB
ajfa-11161	209	28	qualified	qualified	ADJ
ajfa-11161	209	29	masters	master	NOUN
ajfa-11161	209	30	in	in	ADP
ajfa-11161	209	31	business	business	NOUN
ajfa-11161	209	32	administration	administration	NOUN
ajfa-11161	209	33	and	and	CCONJ
ajfa-11161	209	34	long	long	ADJ
ajfa-11161	209	35	tenure	tenure	NOUN
ajfa-11161	209	36	.	.	PUNCT
ajfa-11161	210	1	sophisticated	sophisticated	ADJ
ajfa-11161	210	2	capital	capital	NOUN
ajfa-11161	210	3	budgeting	budgeting	NOUN
ajfa-11161	210	4	practices	practice	NOUN
ajfa-11161	210	5	,	,	PUNCT
ajfa-11161	210	6	in	in	ADP
ajfa-11161	210	7	particular	particular	ADJ
ajfa-11161	210	8	real	real	ADJ
ajfa-11161	210	9	option	option	NOUN
ajfa-11161	210	10	and	and	CCONJ
ajfa-11161	210	11	game	game	NOUN
ajfa-11161	210	12	theory	theory	NOUN
ajfa-11161	210	13	,	,	PUNCT
ajfa-11161	210	14	were	be	AUX
ajfa-11161	210	15	significantly	significantly	ADV
ajfa-11161	210	16	preferred	prefer	VERB
ajfa-11161	210	17	by	by	ADP
ajfa-11161	210	18	large	large	ADJ
ajfa-11161	210	19	companies	company	NOUN
ajfa-11161	210	20	more	more	ADV
ajfa-11161	210	21	than	than	ADP
ajfa-11161	210	22	by	by	ADP
ajfa-11161	210	23	small	small	ADJ
ajfa-11161	210	24	companies	company	NOUN
ajfa-11161	210	25	and	and	CCONJ
ajfa-11161	210	26	those	those	PRON
ajfa-11161	210	27	were	be	AUX
ajfa-11161	210	28	managed	manage	VERB
ajfa-11161	210	29	by	by	ADP
ajfa-11161	210	30	masters	master	NOUN
ajfa-11161	210	31	in	in	ADP
ajfa-11161	210	32	business	business	NOUN
ajfa-11161	210	33	administration	administration	PROPN
ajfa-11161	210	34	qualified	qualified	ADJ
ajfa-11161	210	35	financial	financial	ADJ
ajfa-11161	210	36	officers	officer	NOUN
ajfa-11161	210	37	who	who	PRON
ajfa-11161	210	38	had	have	VERB
ajfa-11161	210	39	a	a	DET
ajfa-11161	210	40	long	long	ADJ
ajfa-11161	210	41	tenure	tenure	NOUN
ajfa-11161	210	42	.	.	PUNCT
ajfa-11161	211	1	size	size	NOUN
ajfa-11161	211	2	of	of	ADP
ajfa-11161	211	3	the	the	DET
ajfa-11161	211	4	capital	capital	NOUN
ajfa-11161	211	5	budget	budget	NOUN
ajfa-11161	211	6	increases	increase	VERB
ajfa-11161	211	7	the	the	DET
ajfa-11161	211	8	application	application	NOUN
ajfa-11161	211	9	of	of	ADP
ajfa-11161	211	10	sophisticated	sophisticated	ADJ
ajfa-11161	211	11	and	and	CCONJ
ajfa-11161	211	12	advanced	advanced	ADJ
ajfa-11161	211	13	capital	capital	NOUN
ajfa-11161	211	14	budgeting	budgeting	NOUN
ajfa-11161	211	15	practices	practice	NOUN
ajfa-11161	211	16	.	.	PUNCT
ajfa-11161	212	1	the	the	DET
ajfa-11161	212	2	relationship	relationship	NOUN
ajfa-11161	212	3	is	be	AUX
ajfa-11161	212	4	much	much	ADV
ajfa-11161	212	5	stronger	strong	ADJ
ajfa-11161	212	6	in	in	ADP
ajfa-11161	212	7	the	the	DET
ajfa-11161	212	8	case	case	NOUN
ajfa-11161	212	9	of	of	ADP
ajfa-11161	212	10	sophisticated	sophisticated	ADJ
ajfa-11161	212	11	capital	capital	NOUN
ajfa-11161	212	12	budgeting	budgeting	NOUN
ajfa-11161	212	13	practices	practice	NOUN
ajfa-11161	212	14	.	.	PUNCT
ajfa-11161	213	1	a	a	DET
ajfa-11161	213	2	larger	large	ADJ
ajfa-11161	213	3	capital	capital	NOUN
ajfa-11161	213	4	budget	budget	NOUN
ajfa-11161	213	5	reduces	reduce	VERB
ajfa-11161	213	6	the	the	DET
ajfa-11161	213	7	use	use	NOUN
ajfa-11161	213	8	of	of	ADP
ajfa-11161	213	9	naive	naive	ADJ
ajfa-11161	213	10	capital	capital	NOUN
ajfa-11161	213	11	budgeting	budgeting	NOUN
ajfa-11161	213	12	practices	practice	NOUN
ajfa-11161	213	13	.	.	PUNCT
ajfa-11161	214	1	therefore	therefore	ADV
ajfa-11161	214	2	,	,	PUNCT
ajfa-11161	214	3	financial	financial	ADJ
ajfa-11161	214	4	officers	officer	NOUN
ajfa-11161	214	5	use	use	VERB
ajfa-11161	214	6	sophisticated	sophisticated	ADJ
ajfa-11161	214	7	and	and	CCONJ
ajfa-11161	214	8	advanced	advanced	ADJ
ajfa-11161	214	9	capital	capital	NOUN
ajfa-11161	214	10	budgeting	budgeting	NOUN
ajfa-11161	214	11	practices	practice	NOUN
ajfa-11161	214	12	when	when	SCONJ
ajfa-11161	214	13	the	the	DET
ajfa-11161	214	14	size	size	NOUN
ajfa-11161	214	15	of	of	ADP
ajfa-11161	214	16	the	the	DET
ajfa-11161	214	17	capital	capital	NOUN
ajfa-11161	214	18	budget	budget	NOUN
ajfa-11161	214	19	is	be	AUX
ajfa-11161	214	20	large	large	ADJ
ajfa-11161	214	21	.	.	PUNCT
ajfa-11161	215	1	overall	overall	ADV
ajfa-11161	215	2	,	,	PUNCT
ajfa-11161	215	3	this	this	DET
ajfa-11161	215	4	study	study	NOUN
ajfa-11161	215	5	has	have	VERB
ajfa-11161	215	6	asian	asian	ADJ
ajfa-11161	215	7	journal	journal	NOUN
ajfa-11161	215	8	of	of	ADP
ajfa-11161	215	9	finance	finance	PROPN
ajfa-11161	215	10	&	&	CCONJ
ajfa-11161	215	11	accounting	accounting	PROPN
ajfa-11161	215	12	issn	issn	PROPN
ajfa-11161	215	13	1946	1946	NUM
ajfa-11161	215	14	-	-	PUNCT
ajfa-11161	215	15	052x	052x	PROPN
ajfa-11161	215	16	2017	2017	NUM
ajfa-11161	215	17	,	,	PUNCT
ajfa-11161	215	18	vol	vol	NOUN
ajfa-11161	215	19	.	.	NOUN
ajfa-11161	216	1	9	9	NUM
ajfa-11161	216	2	,	,	PUNCT
ajfa-11161	216	3	no	no	NOUN
ajfa-11161	216	4	.	.	NOUN
ajfa-11161	216	5	2	2	NUM
ajfa-11161	216	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	216	7	347	347	NUM
ajfa-11161	216	8	made	make	VERB
ajfa-11161	216	9	a	a	DET
ajfa-11161	216	10	parametric	parametric	ADJ
ajfa-11161	216	11	contribution	contribution	NOUN
ajfa-11161	216	12	.	.	PUNCT
ajfa-11161	217	1	in	in	ADP
ajfa-11161	217	2	a	a	DET
ajfa-11161	217	3	nutshell	nutshell	NOUN
ajfa-11161	217	4	,	,	PUNCT
ajfa-11161	217	5	this	this	DET
ajfa-11161	217	6	study	study	NOUN
ajfa-11161	217	7	serves	serve	VERB
ajfa-11161	217	8	as	as	ADP
ajfa-11161	217	9	a	a	DET
ajfa-11161	217	10	springboard	springboard	NOUN
ajfa-11161	217	11	for	for	ADP
ajfa-11161	217	12	future	future	ADJ
ajfa-11161	217	13	research	research	NOUN
ajfa-11161	217	14	.	.	PUNCT
ajfa-11161	218	1	references	reference	NOUN
ajfa-11161	218	2	akalu	akalu	PROPN
ajfa-11161	218	3	,	,	PUNCT
ajfa-11161	218	4	m.m	m.m	PROPN
ajfa-11161	218	5	.	.	PROPN
ajfa-11161	218	6	(	(	PUNCT
ajfa-11161	218	7	2001	2001	NUM
ajfa-11161	218	8	)	)	PUNCT
ajfa-11161	218	9	.	.	PUNCT
ajfa-11161	219	1	re	re	VERB
ajfa-11161	219	2	-	-	VERB
ajfa-11161	219	3	examining	examine	VERB
ajfa-11161	219	4	project	project	NOUN
ajfa-11161	219	5	appraisal	appraisal	NOUN
ajfa-11161	219	6	and	and	CCONJ
ajfa-11161	219	7	control	control	NOUN
ajfa-11161	219	8	:	:	PUNCT
ajfa-11161	219	9	developing	develop	VERB
ajfa-11161	219	10	a	a	DET
ajfa-11161	219	11	focus	focus	NOUN
ajfa-11161	219	12	on	on	ADP
ajfa-11161	219	13	wealth	wealth	NOUN
ajfa-11161	219	14	creation	creation	NOUN
ajfa-11161	219	15	.	.	PUNCT
ajfa-11161	220	1	international	international	ADJ
ajfa-11161	220	2	journal	journal	PROPN
ajfa-11161	220	3	of	of	ADP
ajfa-11161	220	4	project	project	NOUN
ajfa-11161	220	5	management	management	NOUN
ajfa-11161	220	6	,	,	PUNCT
ajfa-11161	220	7	19	19	NUM
ajfa-11161	220	8	,	,	PUNCT
ajfa-11161	220	9	375	375	NUM
ajfa-11161	220	10	-	-	SYM
ajfa-11161	220	11	383	383	NUM
ajfa-11161	220	12	.	.	PUNCT
ajfa-11161	221	1	https://doi.org/10.1016/s0263-7863(00)00019-3	https://doi.org/10.1016/s0263-7863(00)00019-3	PROPN
ajfa-11161	221	2	al	al	PROPN
ajfa-11161	221	3	-	-	PUNCT
ajfa-11161	221	4	ajmi	ajmi	PROPN
ajfa-11161	221	5	,	,	PUNCT
ajfa-11161	221	6	j.	j.	PROPN
ajfa-11161	221	7	,al	,al	PROPN
ajfa-11161	221	8	-	-	PUNCT
ajfa-11161	221	9	saleh	saleh	NOUN
ajfa-11161	221	10	,	,	PUNCT
ajfa-11161	221	11	n.	n.	NOUN
ajfa-11161	221	12	,	,	PUNCT
ajfa-11161	221	13	&	&	CCONJ
ajfa-11161	221	14	hussain	hussain	PROPN
ajfa-11161	221	15	,	,	PUNCT
ajfa-11161	221	16	h.a	h.a	PROPN
ajfa-11161	221	17	.	.	PROPN
ajfa-11161	221	18	(	(	PUNCT
ajfa-11161	221	19	2011	2011	NUM
ajfa-11161	221	20	)	)	PUNCT
ajfa-11161	221	21	.	.	PUNCT
ajfa-11161	222	1	investment	investment	NOUN
ajfa-11161	222	2	appraisal	appraisal	NOUN
ajfa-11161	222	3	practices	practice	NOUN
ajfa-11161	222	4	:	:	PUNCT
ajfa-11161	222	5	a	a	DET
ajfa-11161	222	6	comparative	comparative	ADJ
ajfa-11161	222	7	study	study	NOUN
ajfa-11161	222	8	of	of	ADP
ajfa-11161	222	9	conventional	conventional	ADJ
ajfa-11161	222	10	and	and	CCONJ
ajfa-11161	222	11	islamic	islamic	ADJ
ajfa-11161	222	12	financial	financial	ADJ
ajfa-11161	222	13	institution	institution	NOUN
ajfa-11161	222	14	.	.	PUNCT
ajfa-11161	223	1	advances	advance	NOUN
ajfa-11161	223	2	in	in	ADP
ajfa-11161	223	3	accounting	account	VERB
ajfa-11161	223	4	,	,	PUNCT
ajfa-11161	223	5	incorporating	incorporate	VERB
ajfa-11161	223	6	advances	advance	NOUN
ajfa-11161	223	7	in	in	ADP
ajfa-11161	223	8	international	international	ADJ
ajfa-11161	223	9	accounting	accounting	NOUN
ajfa-11161	223	10	,	,	PUNCT
ajfa-11161	223	11	27(2011	27(2011	NUM
ajfa-11161	223	12	)	)	PUNCT
ajfa-11161	223	13	,	,	PUNCT
ajfa-11161	223	14	111	111	NUM
ajfa-11161	223	15	-	-	SYM
ajfa-11161	223	16	124	124	NUM
ajfa-11161	223	17	.	.	PUNCT
ajfa-11161	224	1	https://doi.org/10.1016/j.adiac.2011.04.008	https://doi.org/10.1016/j.adiac.2011.04.008	NOUN
ajfa-11161	224	2	andrés	andrés	NOUN
ajfa-11161	224	3	,	,	PUNCT
ajfa-11161	224	4	p.de	p.de	NOUN
ajfa-11161	224	5	,	,	PUNCT
ajfa-11161	224	6	fuente	fuente	NOUN
ajfa-11161	224	7	,	,	PUNCT
ajfa-11161	224	8	g.de.and	g.de.and	NOUN
ajfa-11161	224	9	martín	martín	NOUN
ajfa-11161	224	10	,	,	PUNCT
ajfa-11161	224	11	p.s.(2015	p.s.(2015	PROPN
ajfa-11161	224	12	)	)	PUNCT
ajfa-11161	224	13	.	.	PUNCT
ajfa-11161	225	1	capital	capital	NOUN
ajfa-11161	225	2	budgeting	budgeting	NOUN
ajfa-11161	225	3	practices	practice	NOUN
ajfa-11161	225	4	in	in	ADP
ajfa-11161	225	5	spain	spain	PROPN
ajfa-11161	225	6	.	.	PUNCT
ajfa-11161	226	1	brq	brq	PROPN
ajfa-11161	226	2	business	business	PROPN
ajfa-11161	226	3	research	research	NOUN
ajfa-11161	226	4	quarterly	quarterly	ADV
ajfa-11161	226	5	,	,	PUNCT
ajfa-11161	226	6	18(1	18(1	NUM
ajfa-11161	226	7	)	)	PUNCT
ajfa-11161	226	8	,	,	PUNCT
ajfa-11161	226	9	37	37	NUM
ajfa-11161	226	10	-	-	SYM
ajfa-11161	226	11	56	56	NUM
ajfa-11161	226	12	.	.	PUNCT
ajfa-11161	227	1	https://doi.org/10.1016/j.brq.2014.08.002	https://doi.org/10.1016/j.brq.2014.08.002	PROPN
ajfa-11161	227	2	andor	andor	NOUN
ajfa-11161	227	3	,	,	PUNCT
ajfa-11161	227	4	g.mohanty	g.mohanty	NOUN
ajfa-11161	227	5	,	,	PUNCT
ajfa-11161	227	6	s.k	s.k	PROPN
ajfa-11161	227	7	.	.	PROPN
ajfa-11161	227	8	,	,	PUNCT
ajfa-11161	227	9	&	&	CCONJ
ajfa-11161	227	10	toth	toth	PROPN
ajfa-11161	227	11	,	,	PUNCT
ajfa-11161	227	12	t.	t.	PROPN
ajfa-11161	227	13	(	(	PUNCT
ajfa-11161	227	14	2011	2011	NUM
ajfa-11161	227	15	)	)	PUNCT
ajfa-11161	227	16	.	.	PUNCT
ajfa-11161	228	1	capital	capital	NOUN
ajfa-11161	228	2	budgeting	budgeting	NOUN
ajfa-11161	228	3	practices	practice	NOUN
ajfa-11161	228	4	:	:	PUNCT
ajfa-11161	228	5	a	a	DET
ajfa-11161	228	6	survey	survey	NOUN
ajfa-11161	228	7	of	of	ADP
ajfa-11161	228	8	central	central	ADJ
ajfa-11161	228	9	and	and	CCONJ
ajfa-11161	228	10	eastern	eastern	ADJ
ajfa-11161	228	11	european	european	ADJ
ajfa-11161	228	12	firms	firm	NOUN
ajfa-11161	228	13	.	.	PUNCT
ajfa-11161	229	1	available	available	ADJ
ajfa-11161	229	2	at	at	ADP
ajfa-11161	229	3	:	:	PUNCT
ajfa-11161	229	4	http://www.efmaefm.org/0efmameetings/efma%20annual%20meetings/2011braga/papers/0118.pdf	http://www.efmaefm.org/0efmameetings/efma%20annual%20meetings/2011braga/papers/0118.pdf	PROPN
ajfa-11161	229	5	arnold	arnold	PROPN
ajfa-11161	229	6	,	,	PUNCT
ajfa-11161	229	7	g.c	g.c	PROPN
ajfa-11161	229	8	.	.	PROPN
ajfa-11161	229	9	,	,	PUNCT
ajfa-11161	229	10	&	&	CCONJ
ajfa-11161	229	11	hatzopoulos	hatzopoulos	PROPN
ajfa-11161	229	12	,	,	PUNCT
ajfa-11161	229	13	p.d	p.d	PROPN
ajfa-11161	229	14	.	.	PROPN
ajfa-11161	229	15	(	(	PUNCT
ajfa-11161	229	16	2000	2000	NUM
ajfa-11161	229	17	)	)	PUNCT
ajfa-11161	229	18	.	.	PUNCT
ajfa-11161	230	1	the	the	DET
ajfa-11161	230	2	theory	theory	NOUN
ajfa-11161	230	3	-	-	PUNCT
ajfa-11161	230	4	practice	practice	NOUN
ajfa-11161	230	5	gap	gap	NOUN
ajfa-11161	230	6	in	in	ADP
ajfa-11161	230	7	capital	capital	NOUN
ajfa-11161	230	8	budgeting	budgeting	NOUN
ajfa-11161	230	9	:	:	PUNCT
ajfa-11161	230	10	evidence	evidence	NOUN
ajfa-11161	230	11	from	from	ADP
ajfa-11161	230	12	the	the	DET
ajfa-11161	230	13	united	united	ADJ
ajfa-11161	230	14	kingdom	kingdom	PROPN
ajfa-11161	230	15	.	.	PUNCT
ajfa-11161	231	1	journal	journal	PROPN
ajfa-11161	231	2	of	of	ADP
ajfa-11161	231	3	business	business	NOUN
ajfa-11161	231	4	finance	finance	NOUN
ajfa-11161	231	5	and	and	CCONJ
ajfa-11161	231	6	accounting	accounting	NOUN
ajfa-11161	231	7	,	,	PUNCT
ajfa-11161	231	8	10(5	10(5	NUM
ajfa-11161	231	9	)	)	PUNCT
ajfa-11161	231	10	,	,	PUNCT
ajfa-11161	231	11	603	603	NUM
ajfa-11161	231	12	-	-	SYM
ajfa-11161	231	13	626	626	NUM
ajfa-11161	231	14	.	.	PUNCT
ajfa-11161	232	1	https://doi.org/10.1111/1468-5957.00327	https://doi.org/10.1111/1468-5957.00327	PROPN
ajfa-11161	232	2	bennouna	bennouna	PROPN
ajfa-11161	232	3	,	,	PUNCT
ajfa-11161	232	4	k.	k.	PROPN
ajfa-11161	232	5	,	,	PUNCT
ajfa-11161	232	6	meredith	meredith	PROPN
ajfa-11161	232	7	,	,	PUNCT
ajfa-11161	232	8	g.g	g.g	PROPN
ajfa-11161	232	9	.	.	PROPN
ajfa-11161	232	10	,	,	PUNCT
ajfa-11161	232	11	&	&	CCONJ
ajfa-11161	232	12	marchant	marchant	NOUN
ajfa-11161	232	13	,	,	PUNCT
ajfa-11161	232	14	t.	t.	PROPN
ajfa-11161	232	15	(	(	PUNCT
ajfa-11161	232	16	2010	2010	NUM
ajfa-11161	232	17	)	)	PUNCT
ajfa-11161	232	18	.	.	PUNCT
ajfa-11161	233	1	improved	improve	VERB
ajfa-11161	233	2	capital	capital	NOUN
ajfa-11161	233	3	budgeting	budget	VERB
ajfa-11161	233	4	decision	decision	NOUN
ajfa-11161	233	5	making	making	NOUN
ajfa-11161	233	6	:	:	PUNCT
ajfa-11161	233	7	evidence	evidence	NOUN
ajfa-11161	233	8	from	from	ADP
ajfa-11161	233	9	canada	canada	PROPN
ajfa-11161	233	10	.	.	PUNCT
ajfa-11161	234	1	management	management	NOUN
ajfa-11161	234	2	decision	decision	NOUN
ajfa-11161	234	3	48(2	48(2	NUM
ajfa-11161	234	4	)	)	PUNCT
ajfa-11161	234	5	,	,	PUNCT
ajfa-11161	234	6	225	225	NUM
ajfa-11161	234	7	-	-	SYM
ajfa-11161	234	8	247	247	NUM
ajfa-11161	234	9	.	.	PUNCT
ajfa-11161	235	1	https://doi.org/10.1108/00251741011022590	https://doi.org/10.1108/00251741011022590	AUX
ajfa-11161	235	2	billington	billington	PROPN
ajfa-11161	235	3	,	,	PUNCT
ajfa-11161	235	4	c.	c.	PROPN
ajfa-11161	235	5	,	,	PUNCT
ajfa-11161	235	6	johnson	johnson	PROPN
ajfa-11161	235	7	,	,	PUNCT
ajfa-11161	235	8	b.	b.	PROPN
ajfa-11161	235	9	,	,	PUNCT
ajfa-11161	235	10	&	&	CCONJ
ajfa-11161	235	11	triantis	triantis	PROPN
ajfa-11161	235	12	,	,	PUNCT
ajfa-11161	235	13	a.(2003	a.(2003	PROPN
ajfa-11161	235	14	)	)	PUNCT
ajfa-11161	235	15	.	.	PUNCT
ajfa-11161	236	1	a	a	DET
ajfa-11161	236	2	real	real	ADJ
ajfa-11161	236	3	options	option	NOUN
ajfa-11161	236	4	perspective	perspective	NOUN
ajfa-11161	236	5	on	on	ADP
ajfa-11161	236	6	supply	supply	NOUN
ajfa-11161	236	7	chain	chain	NOUN
ajfa-11161	236	8	management	management	NOUN
ajfa-11161	236	9	in	in	ADP
ajfa-11161	236	10	high	high	ADJ
ajfa-11161	236	11	technology	technology	NOUN
ajfa-11161	236	12	.	.	PUNCT
ajfa-11161	237	1	journal	journal	PROPN
ajfa-11161	237	2	of	of	ADP
ajfa-11161	237	3	applied	apply	VERB
ajfa-11161	237	4	corporate	corporate	ADJ
ajfa-11161	237	5	finance	finance	NOUN
ajfa-11161	237	6	,	,	PUNCT
ajfa-11161	237	7	15(2	15(2	NUM
ajfa-11161	237	8	)	)	PUNCT
ajfa-11161	237	9	,	,	PUNCT
ajfa-11161	237	10	32	32	NUM
ajfa-11161	237	11	-	-	SYM
ajfa-11161	237	12	43	43	NUM
ajfa-11161	237	13	.	.	PUNCT
ajfa-11161	238	1	https://doi.org/10.1111/j.1745-6622.2002.tb00693.x	https://doi.org/10.1111/j.1745-6622.2002.tb00693.x	PROPN
ajfa-11161	238	2	bowman	bowman	PROPN
ajfa-11161	238	3	,	,	PUNCT
ajfa-11161	238	4	e.h	e.h	PROPN
ajfa-11161	238	5	.	.	PROPN
ajfa-11161	238	6	,	,	PUNCT
ajfa-11161	238	7	&	&	CCONJ
ajfa-11161	238	8	moskowitz	moskowitz	PROPN
ajfa-11161	238	9	,	,	PUNCT
ajfa-11161	238	10	g.t.(2001	g.t.(2001	PROPN
ajfa-11161	238	11	)	)	PUNCT
ajfa-11161	238	12	.	.	PUNCT
ajfa-11161	239	1	real	real	ADJ
ajfa-11161	239	2	options	option	NOUN
ajfa-11161	239	3	analysis	analysis	NOUN
ajfa-11161	239	4	and	and	CCONJ
ajfa-11161	239	5	strategic	strategic	ADJ
ajfa-11161	239	6	decision	decision	NOUN
ajfa-11161	239	7	making	making	NOUN
ajfa-11161	239	8	.	.	PUNCT
ajfa-11161	240	1	organizations	organization	NOUN
ajfa-11161	240	2	science	science	PROPN
ajfa-11161	240	3	,	,	PUNCT
ajfa-11161	240	4	12(6	12(6	NUM
ajfa-11161	240	5	)	)	PUNCT
ajfa-11161	240	6	,	,	PUNCT
ajfa-11161	240	7	772	772	NUM
ajfa-11161	240	8	-	-	SYM
ajfa-11161	240	9	777	777	NUM
ajfa-11161	240	10	.	.	PUNCT
ajfa-11161	241	1	https://doi.org/10.1287/orsc.12.6.772.10080	https://doi.org/10.1287/orsc.12.6.772.10080	PROPN
ajfa-11161	241	2	brounen	brounen	PROPN
ajfa-11161	241	3	,	,	PUNCT
ajfa-11161	241	4	d.	d.	PROPN
ajfa-11161	241	5	,	,	PUNCT
ajfa-11161	241	6	de	de	PROPN
ajfa-11161	241	7	jong	jong	PROPN
ajfa-11161	241	8	,	,	PUNCT
ajfa-11161	241	9	&	&	CCONJ
ajfa-11161	241	10	a.	a.	PROPN
ajfa-11161	241	11	,koedijk	,koedijk	PROPN
ajfa-11161	241	12	,	,	PUNCT
ajfa-11161	241	13	k.	k.	PROPN
ajfa-11161	241	14	(	(	PUNCT
ajfa-11161	241	15	2004	2004	NUM
ajfa-11161	241	16	)	)	PUNCT
ajfa-11161	241	17	.	.	PUNCT
ajfa-11161	242	1	corporate	corporate	ADJ
ajfa-11161	242	2	finance	finance	NOUN
ajfa-11161	242	3	in	in	ADP
ajfa-11161	242	4	europe	europe	PROPN
ajfa-11161	242	5	:	:	PUNCT
ajfa-11161	242	6	confronting	confront	VERB
ajfa-11161	242	7	theory	theory	NOUN
ajfa-11161	242	8	with	with	ADP
ajfa-11161	242	9	practice	practice	NOUN
ajfa-11161	242	10	.	.	PUNCT
ajfa-11161	243	1	financial	financial	ADJ
ajfa-11161	243	2	management	management	NOUN
ajfa-11161	243	3	,	,	PUNCT
ajfa-11161	243	4	33(4	33(4	NUM
ajfa-11161	243	5	)	)	PUNCT
ajfa-11161	243	6	,	,	PUNCT
ajfa-11161	243	7	71	71	NUM
ajfa-11161	243	8	-	-	SYM
ajfa-11161	243	9	101	101	NUM
ajfa-11161	243	10	.	.	PUNCT
ajfa-11161	244	1	https://doi.org/10.2139/ssrn.559415	https://doi.org/10.2139/ssrn.559415	NOUN
ajfa-11161	244	2	cescon	cescon	NOUN
ajfa-11161	244	3	,	,	PUNCT
ajfa-11161	244	4	f.(1998	f.(1998	NOUN
ajfa-11161	244	5	)	)	PUNCT
ajfa-11161	244	6	.	.	PUNCT
ajfa-11161	245	1	investment	investment	NOUN
ajfa-11161	245	2	appraisal	appraisal	NOUN
ajfa-11161	245	3	and	and	CCONJ
ajfa-11161	245	4	measures	measure	NOUN
ajfa-11161	245	5	of	of	ADP
ajfa-11161	245	6	performance	performance	NOUN
ajfa-11161	245	7	in	in	ADP
ajfa-11161	245	8	italian	italian	ADJ
ajfa-11161	245	9	divisionalised	divisionalise	VERB
ajfa-11161	245	10	companies	company	NOUN
ajfa-11161	245	11	.	.	PUNCT
ajfa-11161	246	1	journal	journal	PROPN
ajfa-11161	246	2	of	of	ADP
ajfa-11161	246	3	management	management	NOUN
ajfa-11161	246	4	and	and	CCONJ
ajfa-11161	246	5	governance	governance	NOUN
ajfa-11161	246	6	,	,	PUNCT
ajfa-11161	246	7	2(2	2(2	NUM
ajfa-11161	246	8	)	)	PUNCT
ajfa-11161	246	9	,	,	PUNCT
ajfa-11161	246	10	191	191	NUM
ajfa-11161	246	11	-	-	SYM
ajfa-11161	246	12	212	212	NUM
ajfa-11161	246	13	.	.	PUNCT
ajfa-11161	247	1	https://doi.org/10.1023/a:1009946929486	https://doi.org/10.1023/a:1009946929486	PROPN
ajfa-11161	247	2	chen	chen	PROPN
ajfa-11161	247	3	,	,	PUNCT
ajfa-11161	247	4	s.	s.	PROPN
ajfa-11161	247	5	(	(	PUNCT
ajfa-11161	247	6	2008	2008	NUM
ajfa-11161	247	7	)	)	PUNCT
ajfa-11161	247	8	.	.	PUNCT
ajfa-11161	248	1	dcf	dcf	PROPN
ajfa-11161	248	2	techniques	technique	NOUN
ajfa-11161	248	3	and	and	CCONJ
ajfa-11161	248	4	nonfinancial	nonfinancial	ADJ
ajfa-11161	248	5	measures	measure	NOUN
ajfa-11161	248	6	in	in	ADP
ajfa-11161	248	7	capital	capital	NOUN
ajfa-11161	248	8	budgeting	budgeting	NOUN
ajfa-11161	248	9	:	:	PUNCT
ajfa-11161	248	10	a	a	DET
ajfa-11161	248	11	contingency	contingency	NOUN
ajfa-11161	248	12	approach	approach	NOUN
ajfa-11161	248	13	analysis	analysis	NOUN
ajfa-11161	248	14	.	.	PUNCT
ajfa-11161	249	1	behavioral	behavioral	ADJ
ajfa-11161	249	2	research	research	NOUN
ajfa-11161	249	3	in	in	ADP
ajfa-11161	249	4	accounting	accounting	NOUN
ajfa-11161	249	5	,	,	PUNCT
ajfa-11161	249	6	20(1	20(1	NUM
ajfa-11161	249	7	)	)	PUNCT
ajfa-11161	249	8	,	,	PUNCT
ajfa-11161	249	9	13	13	NUM
ajfa-11161	249	10	-	-	SYM
ajfa-11161	249	11	29	29	NUM
ajfa-11161	249	12	.	.	PUNCT
ajfa-11161	250	1	https://doi.org/10.1023/a:1009946929486	https://doi.org/10.1023/a:1009946929486	PROPN
ajfa-11161	250	2	asian	asian	ADJ
ajfa-11161	250	3	journal	journal	NOUN
ajfa-11161	250	4	of	of	ADP
ajfa-11161	250	5	finance	finance	PROPN
ajfa-11161	250	6	&	&	CCONJ
ajfa-11161	250	7	accounting	accounting	PROPN
ajfa-11161	250	8	issn	issn	PROPN
ajfa-11161	250	9	1946	1946	NUM
ajfa-11161	250	10	-	-	PUNCT
ajfa-11161	250	11	052x	052x	PROPN
ajfa-11161	250	12	2017	2017	NUM
ajfa-11161	250	13	,	,	PUNCT
ajfa-11161	250	14	vol	vol	NOUN
ajfa-11161	250	15	.	.	NOUN
ajfa-11161	250	16	9	9	NUM
ajfa-11161	250	17	,	,	PUNCT
ajfa-11161	250	18	no	no	INTJ
ajfa-11161	250	19	.	.	NOUN
ajfa-11161	250	20	2	2	NUM
ajfa-11161	250	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	250	22	348	348	NUM
ajfa-11161	250	23	cho	cho	NOUN
ajfa-11161	250	24	,	,	PUNCT
ajfa-11161	250	25	d.(1996	d.(1996	PROPN
ajfa-11161	250	26	)	)	PUNCT
ajfa-11161	250	27	.	.	PUNCT
ajfa-11161	251	1	an	an	DET
ajfa-11161	251	2	alternative	alternative	ADJ
ajfa-11161	251	3	and	and	CCONJ
ajfa-11161	251	4	practical	practical	ADJ
ajfa-11161	251	5	theory	theory	NOUN
ajfa-11161	251	6	of	of	ADP
ajfa-11161	251	7	capital	capital	NOUN
ajfa-11161	251	8	budgeting	budgeting	NOUN
ajfa-11161	251	9	:	:	PUNCT
ajfa-11161	251	10	stockholder	stockholder	NOUN
ajfa-11161	251	11	wealth	wealth	NOUN
ajfa-11161	251	12	maximization	maximization	NOUN
ajfa-11161	251	13	approach	approach	NOUN
ajfa-11161	251	14	.	.	PUNCT
ajfa-11161	252	1	the	the	DET
ajfa-11161	252	2	mid	mid	PROPN
ajfa-11161	252	3	atlantic	atlantic	PROPN
ajfa-11161	252	4	journal	journal	PROPN
ajfa-11161	252	5	of	of	ADP
ajfa-11161	252	6	business,32	business,32	PROPN
ajfa-11161	252	7	,	,	PUNCT
ajfa-11161	252	8	93	93	NUM
ajfa-11161	252	9	-	-	SYM
ajfa-11161	252	10	104	104	NUM
ajfa-11161	252	11	cooper	cooper	NOUN
ajfa-11161	252	12	,	,	PUNCT
ajfa-11161	252	13	w.d	w.d	PROPN
ajfa-11161	252	14	.	.	PROPN
ajfa-11161	252	15	,	,	PUNCT
ajfa-11161	252	16	morgan	morgan	PROPN
ajfa-11161	252	17	,	,	PUNCT
ajfa-11161	252	18	r.g	r.g	PROPN
ajfa-11161	252	19	.	.	PROPN
ajfa-11161	252	20	,	,	PUNCT
ajfa-11161	252	21	redman	redman	PROPN
ajfa-11161	252	22	,	,	PUNCT
ajfa-11161	252	23	a.	a.	PROPN
ajfa-11161	252	24	,	,	PUNCT
ajfa-11161	252	25	&	&	CCONJ
ajfa-11161	252	26	smith	smith	PROPN
ajfa-11161	252	27	,	,	PUNCT
ajfa-11161	252	28	m.(2002	m.(2002	PROPN
ajfa-11161	252	29	)	)	PUNCT
ajfa-11161	252	30	.	.	PUNCT
ajfa-11161	253	1	capital	capital	NOUN
ajfa-11161	253	2	budgeting	budgeting	NOUN
ajfa-11161	253	3	models	model	NOUN
ajfa-11161	253	4	:	:	PUNCT
ajfa-11161	253	5	theory	theory	NOUN
ajfa-11161	253	6	vs.	vs.	ADP
ajfa-11161	253	7	practice	practice	NOUN
ajfa-11161	253	8	.	.	PUNCT
ajfa-11161	254	1	business	business	NOUN
ajfa-11161	254	2	forum	forum	PROPN
ajfa-11161	254	3	,	,	PUNCT
ajfa-11161	254	4	26(1	26(1	NUM
ajfa-11161	254	5	&	&	CCONJ
ajfa-11161	254	6	2	2	NUM
ajfa-11161	254	7	)	)	PUNCT
ajfa-11161	254	8	,	,	PUNCT
ajfa-11161	254	9	15	15	NUM
ajfa-11161	254	10	-	-	SYM
ajfa-11161	254	11	19	19	NUM
ajfa-11161	254	12	.	.	PUNCT
ajfa-11161	255	1	copeland	copeland	PROPN
ajfa-11161	255	2	,	,	PUNCT
ajfa-11161	255	3	t.e	t.e	PROPN
ajfa-11161	255	4	.	.	PROPN
ajfa-11161	255	5	,	,	PUNCT
ajfa-11161	255	6	&	&	CCONJ
ajfa-11161	255	7	weston	weston	PROPN
ajfa-11161	255	8	,	,	PUNCT
ajfa-11161	255	9	j.f.(1992	j.f.(1992	NOUN
ajfa-11161	255	10	)	)	PUNCT
ajfa-11161	255	11	.	.	PUNCT
ajfa-11161	256	1	financial	financial	ADJ
ajfa-11161	256	2	theory	theory	NOUN
ajfa-11161	256	3	and	and	CCONJ
ajfa-11161	256	4	corporate	corporate	ADJ
ajfa-11161	256	5	policy	policy	NOUN
ajfa-11161	256	6	,	,	PUNCT
ajfa-11161	256	7	3rd	3rd	ADJ
ajfa-11161	256	8	edn	edn	NOUN
ajfa-11161	256	9	.	.	PUNCT
ajfa-11161	257	1	reading	reading	NOUN
ajfa-11161	257	2	:	:	PUNCT
ajfa-11161	257	3	addison	addison	PROPN
ajfa-11161	257	4	-	-	PUNCT
ajfa-11161	257	5	wesley	wesley	PROPN
ajfa-11161	257	6	publishing	publishing	PROPN
ajfa-11161	257	7	company	company	PROPN
ajfa-11161	257	8	inc	inc	PROPN
ajfa-11161	257	9	.	.	PROPN
ajfa-11161	258	1	dayananda	dayananda	PROPN
ajfa-11161	258	2	,	,	PUNCT
ajfa-11161	258	3	d.	d.	PROPN
ajfa-11161	258	4	,	,	PUNCT
ajfa-11161	258	5	irons	iron	NOUN
ajfa-11161	258	6	,	,	PUNCT
ajfa-11161	258	7	r.	r.	PROPN
ajfa-11161	258	8	,	,	PUNCT
ajfa-11161	258	9	harrison	harrison	PROPN
ajfa-11161	258	10	,	,	PUNCT
ajfa-11161	258	11	s.	s.	PROPN
ajfa-11161	258	12	,	,	PUNCT
ajfa-11161	258	13	herbohn	herbohn	PROPN
ajfa-11161	258	14	,	,	PUNCT
ajfa-11161	258	15	j.	j.	PROPN
ajfa-11161	258	16	,	,	PUNCT
ajfa-11161	258	17	&	&	CCONJ
ajfa-11161	258	18	rowland	rowland	PROPN
ajfa-11161	258	19	,	,	PUNCT
ajfa-11161	258	20	p.	p.	NOUN
ajfa-11161	258	21	(	(	PUNCT
ajfa-11161	258	22	2002	2002	NUM
ajfa-11161	258	23	)	)	PUNCT
ajfa-11161	258	24	.	.	PUNCT
ajfa-11161	259	1	capital	capital	NOUN
ajfa-11161	259	2	budgeting	budgeting	PROPN
ajfa-11161	259	3	:	:	PUNCT
ajfa-11161	259	4	financial	financial	ADJ
ajfa-11161	259	5	appraisal	appraisal	NOUN
ajfa-11161	259	6	of	of	ADP
ajfa-11161	259	7	investment	investment	NOUN
ajfa-11161	259	8	projects	project	NOUN
ajfa-11161	259	9	.	.	PUNCT
ajfa-11161	260	1	edinburgh	edinburgh	PROPN
ajfa-11161	260	2	:	:	PUNCT
ajfa-11161	260	3	cambridge	cambridge	PROPN
ajfa-11161	260	4	university	university	PROPN
ajfa-11161	260	5	press	press	NOUN
ajfa-11161	260	6	.	.	PUNCT
ajfa-11161	261	1	https://doi.org/10.1017/cbo9780511753701	https://doi.org/10.1017/cbo9780511753701	PROPN
ajfa-11161	261	2	dedi	dedi	PROPN
ajfa-11161	261	3	,	,	PUNCT
ajfa-11161	261	4	l.	l.	PROPN
ajfa-11161	261	5	,	,	PUNCT
ajfa-11161	261	6	&	&	CCONJ
ajfa-11161	261	7	orsag	orsag	PROPN
ajfa-11161	261	8	,	,	PUNCT
ajfa-11161	261	9	s.	s.	PROPN
ajfa-11161	261	10	(	(	PUNCT
ajfa-11161	261	11	2007	2007	NUM
ajfa-11161	261	12	)	)	PUNCT
ajfa-11161	261	13	.	.	PUNCT
ajfa-11161	262	1	capital	capital	NOUN
ajfa-11161	262	2	budgeting	budgeting	NOUN
ajfa-11161	262	3	practices	practice	NOUN
ajfa-11161	262	4	:	:	PUNCT
ajfa-11161	262	5	a	a	DET
ajfa-11161	262	6	survey	survey	NOUN
ajfa-11161	262	7	of	of	ADP
ajfa-11161	262	8	croatian	croatian	ADJ
ajfa-11161	262	9	firms	firm	NOUN
ajfa-11161	262	10	.	.	PUNCT
ajfa-11161	263	1	south	south	PROPN
ajfa-11161	263	2	east	east	PROPN
ajfa-11161	263	3	european	european	PROPN
ajfa-11161	263	4	journal	journal	PROPN
ajfa-11161	263	5	of	of	ADP
ajfa-11161	263	6	economics	economic	NOUN
ajfa-11161	263	7	and	and	CCONJ
ajfa-11161	263	8	business	business	NOUN
ajfa-11161	263	9	,	,	PUNCT
ajfa-11161	263	10	2(1	2(1	NUM
ajfa-11161	263	11	)	)	PUNCT
ajfa-11161	263	12	,	,	PUNCT
ajfa-11161	263	13	59	59	NUM
ajfa-11161	263	14	-	-	SYM
ajfa-11161	263	15	67	67	NUM
ajfa-11161	263	16	.	.	PUNCT
ajfa-11161	264	1	https://doi.org/10.2478/v10033-007-0016-y	https://doi.org/10.2478/v10033-007-0016-y	PROPN
ajfa-11161	264	2	dragota	dragota	PROPN
ajfa-11161	264	3	,	,	PUNCT
ajfa-11161	264	4	v.	v.	PROPN
ajfa-11161	264	5	,	,	PUNCT
ajfa-11161	264	6	tatu	tatu	PROPN
ajfa-11161	264	7	,	,	PUNCT
ajfa-11161	264	8	l.	l.	PROPN
ajfa-11161	264	9	,	,	PUNCT
ajfa-11161	264	10	pele	pele	PROPN
ajfa-11161	264	11	,	,	PUNCT
ajfa-11161	264	12	d.	d.	PROPN
ajfa-11161	264	13	,	,	PUNCT
ajfa-11161	264	14	vintila	vintila	PROPN
ajfa-11161	264	15	,	,	PUNCT
ajfa-11161	264	16	n.	n.	NOUN
ajfa-11161	264	17	,	,	PUNCT
ajfa-11161	264	18	&	&	CCONJ
ajfa-11161	264	19	semenescu	semenescu	PROPN
ajfa-11161	264	20	,	,	PUNCT
ajfa-11161	264	21	a.(2010	a.(2010	PROPN
ajfa-11161	264	22	)	)	PUNCT
ajfa-11161	264	23	.	.	PUNCT
ajfa-11161	265	1	capital	capital	NOUN
ajfa-11161	265	2	budgeting	budgeting	PROPN
ajfa-11161	265	3	:	:	PUNCT
ajfa-11161	265	4	the	the	DET
ajfa-11161	265	5	romanian	romanian	ADJ
ajfa-11161	265	6	university	university	NOUN
ajfa-11161	265	7	professors	professor	NOUN
ajfa-11161	265	8	’	’	PART
ajfa-11161	265	9	points	point	NOUN
ajfa-11161	265	10	of	of	ADP
ajfa-11161	265	11	view	view	NOUN
ajfa-11161	265	12	.	.	PUNCT
ajfa-11161	266	1	the	the	DET
ajfa-11161	266	2	review	review	NOUN
ajfa-11161	266	3	of	of	ADP
ajfa-11161	266	4	finance	finance	NOUN
ajfa-11161	266	5	and	and	CCONJ
ajfa-11161	266	6	banking	banking	NOUN
ajfa-11161	266	7	,	,	PUNCT
ajfa-11161	266	8	2(2),95	2(2),95	NUM
ajfa-11161	266	9	-	-	SYM
ajfa-11161	266	10	102	102	NUM
ajfa-11161	266	11	.	.	PUNCT
ajfa-11161	267	1	elumilade	elumilade	PROPN
ajfa-11161	267	2	,	,	PUNCT
ajfa-11161	267	3	d.o	d.o	PROPN
ajfa-11161	267	4	.	.	PROPN
ajfa-11161	267	5	,	,	PUNCT
ajfa-11161	267	6	asaolu	asaolu	PROPN
ajfa-11161	267	7	,	,	PUNCT
ajfa-11161	267	8	t.o	t.o	PROPN
ajfa-11161	267	9	.	.	PROPN
ajfa-11161	267	10	,	,	PUNCT
ajfa-11161	267	11	&	&	CCONJ
ajfa-11161	267	12	ologunde	ologunde	PROPN
ajfa-11161	267	13	,	,	PUNCT
ajfa-11161	267	14	a.o	a.o	PROPN
ajfa-11161	267	15	.	.	PROPN
ajfa-11161	267	16	(	(	PUNCT
ajfa-11161	267	17	2006	2006	NUM
ajfa-11161	267	18	)	)	PUNCT
ajfa-11161	267	19	.	.	PUNCT
ajfa-11161	268	1	capital	capital	NOUN
ajfa-11161	268	2	budgeting	budgeting	NOUN
ajfa-11161	268	3	and	and	CCONJ
ajfa-11161	268	4	economic	economic	ADJ
ajfa-11161	268	5	development	development	NOUN
ajfa-11161	268	6	in	in	ADP
ajfa-11161	268	7	the	the	DET
ajfa-11161	268	8	third	third	ADJ
ajfa-11161	268	9	world	world	NOUN
ajfa-11161	268	10	:	:	PUNCT
ajfa-11161	268	11	the	the	DET
ajfa-11161	268	12	case	case	NOUN
ajfa-11161	268	13	of	of	ADP
ajfa-11161	268	14	nigeria	nigeria	PROPN
ajfa-11161	268	15	.	.	PUNCT
ajfa-11161	269	1	international	international	ADJ
ajfa-11161	269	2	research	research	PROPN
ajfa-11161	269	3	journal	journal	NOUN
ajfa-11161	269	4	of	of	ADP
ajfa-11161	269	5	finance	finance	NOUN
ajfa-11161	269	6	and	and	CCONJ
ajfa-11161	269	7	economics	economic	NOUN
ajfa-11161	269	8	,	,	PUNCT
ajfa-11161	269	9	2(2	2(2	NUM
ajfa-11161	269	10	)	)	PUNCT
ajfa-11161	269	11	,	,	PUNCT
ajfa-11161	269	12	136	136	NUM
ajfa-11161	269	13	-	-	SYM
ajfa-11161	269	14	152	152	NUM
ajfa-11161	269	15	.	.	PUNCT
ajfa-11161	270	1	farragher	farragher	PROPN
ajfa-11161	270	2	,	,	PUNCT
ajfa-11161	270	3	e.j	e.j	PROPN
ajfa-11161	270	4	.	.	PROPN
ajfa-11161	270	5	,	,	PUNCT
ajfa-11161	270	6	kleiman	kleiman	PROPN
ajfa-11161	270	7	,	,	PUNCT
ajfa-11161	270	8	r.t	r.t	PROPN
ajfa-11161	270	9	.	.	PROPN
ajfa-11161	270	10	,	,	PUNCT
ajfa-11161	270	11	&	&	CCONJ
ajfa-11161	270	12	sahu	sahu	PROPN
ajfa-11161	270	13	,	,	PUNCT
ajfa-11161	270	14	a.p.(2001	a.p.(2001	PROPN
ajfa-11161	270	15	)	)	PUNCT
ajfa-11161	270	16	.	.	PUNCT
ajfa-11161	271	1	the	the	DET
ajfa-11161	271	2	association	association	NOUN
ajfa-11161	271	3	between	between	ADP
ajfa-11161	271	4	the	the	DET
ajfa-11161	271	5	use	use	NOUN
ajfa-11161	271	6	of	of	ADP
ajfa-11161	271	7	sophisticated	sophisticated	ADJ
ajfa-11161	271	8	capital	capital	NOUN
ajfa-11161	271	9	budgeting	budgeting	NOUN
ajfa-11161	271	10	practices	practice	NOUN
ajfa-11161	271	11	and	and	CCONJ
ajfa-11161	271	12	corporate	corporate	ADJ
ajfa-11161	271	13	performance	performance	NOUN
ajfa-11161	271	14	.	.	PUNCT
ajfa-11161	272	1	the	the	DET
ajfa-11161	272	2	engineering	engineering	NOUN
ajfa-11161	272	3	economist	economist	NOUN
ajfa-11161	272	4	,	,	PUNCT
ajfa-11161	272	5	46(4	46(4	NOUN
ajfa-11161	272	6	)	)	PUNCT
ajfa-11161	272	7	,	,	PUNCT
ajfa-11161	272	8	300	300	NUM
ajfa-11161	272	9	-	-	SYM
ajfa-11161	272	10	311	311	NUM
ajfa-11161	272	11	.	.	PUNCT
ajfa-11161	273	1	https://doi.org/10.1080/00137910108967579	https://doi.org/10.1080/00137910108967579	PROPN
ajfa-11161	273	2	gliner	gliner	PROPN
ajfa-11161	273	3	,	,	PUNCT
ajfa-11161	273	4	j.a	j.a	PROPN
ajfa-11161	273	5	.	.	PROPN
ajfa-11161	273	6	,	,	PUNCT
ajfa-11161	273	7	&	&	CCONJ
ajfa-11161	273	8	morgan	morgan	PROPN
ajfa-11161	273	9	,	,	PUNCT
ajfa-11161	273	10	g.a	g.a	PROPN
ajfa-11161	273	11	.	.	PROPN
ajfa-11161	273	12	(	(	PUNCT
ajfa-11161	273	13	2000	2000	NUM
ajfa-11161	273	14	)	)	PUNCT
ajfa-11161	273	15	.	.	PUNCT
ajfa-11161	274	1	research	research	NOUN
ajfa-11161	274	2	methods	method	NOUN
ajfa-11161	274	3	in	in	ADP
ajfa-11161	274	4	applied	applied	ADJ
ajfa-11161	274	5	settings	setting	NOUN
ajfa-11161	274	6	:	:	PUNCT
ajfa-11161	274	7	an	an	DET
ajfa-11161	274	8	integrated	integrated	ADJ
ajfa-11161	274	9	approach	approach	NOUN
ajfa-11161	274	10	to	to	ADP
ajfa-11161	274	11	design	design	NOUN
ajfa-11161	274	12	&	&	CCONJ
ajfa-11161	274	13	analysis.morwah	analysis.morwah	PROPN
ajfa-11161	274	14	,	,	PUNCT
ajfa-11161	274	15	nj	nj	PROPN
ajfa-11161	274	16	:	:	PUNCT
ajfa-11161	274	17	lawrence	lawrence	PROPN
ajfa-11161	274	18	erlbaum	erlbaum	PROPN
ajfa-11161	274	19	graham	graham	PROPN
ajfa-11161	274	20	,	,	PUNCT
ajfa-11161	274	21	j.	j.	PROPN
ajfa-11161	274	22	,	,	PUNCT
ajfa-11161	274	23	&	&	CCONJ
ajfa-11161	274	24	harvey	harvey	PROPN
ajfa-11161	274	25	,	,	PUNCT
ajfa-11161	274	26	c.(2001	c.(2001	PROPN
ajfa-11161	274	27	)	)	PUNCT
ajfa-11161	274	28	.	.	PUNCT
ajfa-11161	275	1	the	the	DET
ajfa-11161	275	2	theory	theory	NOUN
ajfa-11161	275	3	and	and	CCONJ
ajfa-11161	275	4	practice	practice	NOUN
ajfa-11161	275	5	of	of	ADP
ajfa-11161	275	6	corporate	corporate	ADJ
ajfa-11161	275	7	finance	finance	NOUN
ajfa-11161	275	8	:	:	PUNCT
ajfa-11161	275	9	evidence	evidence	NOUN
ajfa-11161	275	10	from	from	ADP
ajfa-11161	275	11	the	the	DET
ajfa-11161	275	12	field	field	NOUN
ajfa-11161	275	13	.	.	PUNCT
ajfa-11161	276	1	journal	journal	NOUN
ajfa-11161	276	2	of	of	ADP
ajfa-11161	276	3	financial	financial	ADJ
ajfa-11161	276	4	economics	economic	NOUN
ajfa-11161	276	5	,	,	PUNCT
ajfa-11161	276	6	60(2/3	60(2/3	NOUN
ajfa-11161	276	7	)	)	PUNCT
ajfa-11161	276	8	,	,	PUNCT
ajfa-11161	276	9	187	187	NUM
ajfa-11161	276	10	-	-	SYM
ajfa-11161	276	11	243	243	NUM
ajfa-11161	276	12	.	.	PUNCT
ajfa-11161	277	1	https://doi.org/10.1016/s0304-405x(01)00044-7	https://doi.org/10.1016/s0304-405x(01)00044-7	PROPN
ajfa-11161	277	2	haddad	haddad	PROPN
ajfa-11161	277	3	,	,	PUNCT
ajfa-11161	277	4	k.	k.	PROPN
ajfa-11161	277	5	,	,	PUNCT
ajfa-11161	277	6	sterk	sterk	PROPN
ajfa-11161	277	7	,	,	PUNCT
ajfa-11161	277	8	w.	w.	PROPN
ajfa-11161	277	9	,	,	PUNCT
ajfa-11161	277	10	&	&	CCONJ
ajfa-11161	277	11	wu	wu	PROPN
ajfa-11161	277	12	,	,	PUNCT
ajfa-11161	277	13	a.	a.	NOUN
ajfa-11161	277	14	(	(	PUNCT
ajfa-11161	277	15	2010	2010	NUM
ajfa-11161	277	16	)	)	PUNCT
ajfa-11161	277	17	.	.	PUNCT
ajfa-11161	278	1	capital	capital	NOUN
ajfa-11161	278	2	budgeting	budget	VERB
ajfa-11161	278	3	practices	practice	NOUN
ajfa-11161	278	4	of	of	ADP
ajfa-11161	278	5	taiwanese	taiwanese	ADJ
ajfa-11161	278	6	firms	firm	NOUN
ajfa-11161	278	7	.	.	PUNCT
ajfa-11161	279	1	journal	journal	PROPN
ajfa-11161	279	2	of	of	ADP
ajfa-11161	279	3	international	international	ADJ
ajfa-11161	279	4	management	management	NOUN
ajfa-11161	279	5	studies	study	NOUN
ajfa-11161	279	6	,	,	PUNCT
ajfa-11161	279	7	5(1	5(1	NUM
ajfa-11161	279	8	)	)	PUNCT
ajfa-11161	279	9	,	,	PUNCT
ajfa-11161	279	10	178	178	NUM
ajfa-11161	279	11	-	-	SYM
ajfa-11161	279	12	182	182	NUM
ajfa-11161	279	13	.	.	PUNCT
ajfa-11161	280	1	haka	haka	PROPN
ajfa-11161	280	2	,	,	PUNCT
ajfa-11161	280	3	s.f	s.f	PROPN
ajfa-11161	280	4	.	.	PROPN
ajfa-11161	280	5	(	(	PUNCT
ajfa-11161	280	6	1987	1987	NUM
ajfa-11161	280	7	)	)	PUNCT
ajfa-11161	280	8	.	.	PUNCT
ajfa-11161	281	1	capital	capital	NOUN
ajfa-11161	281	2	budgeting	budgeting	NOUN
ajfa-11161	281	3	techniques	technique	NOUN
ajfa-11161	281	4	and	and	CCONJ
ajfa-11161	281	5	firm	firm	ADJ
ajfa-11161	281	6	specific	specific	ADJ
ajfa-11161	281	7	contingencies	contingency	NOUN
ajfa-11161	281	8	:	:	PUNCT
ajfa-11161	281	9	a	a	DET
ajfa-11161	281	10	correlational	correlational	ADJ
ajfa-11161	281	11	analysis	analysis	NOUN
ajfa-11161	281	12	.	.	PUNCT
ajfa-11161	282	1	accounting	accounting	NOUN
ajfa-11161	282	2	,	,	PUNCT
ajfa-11161	282	3	organizations	organization	NOUN
ajfa-11161	282	4	and	and	CCONJ
ajfa-11161	282	5	society	society	NOUN
ajfa-11161	282	6	,	,	PUNCT
ajfa-11161	282	7	12(1	12(1	NUM
ajfa-11161	282	8	)	)	PUNCT
ajfa-11161	282	9	,	,	PUNCT
ajfa-11161	282	10	31	31	NUM
ajfa-11161	282	11	-	-	SYM
ajfa-11161	282	12	48	48	NUM
ajfa-11161	282	13	.	.	PUNCT
ajfa-11161	283	1	https://doi.org/10.1016/0361-3682(87)90014-6	https://doi.org/10.1016/0361-3682(87)90014-6	PROPN
ajfa-11161	283	2	haka	haka	PROPN
ajfa-11161	283	3	,	,	PUNCT
ajfa-11161	283	4	s.f	s.f	PROPN
ajfa-11161	283	5	.	.	PROPN
ajfa-11161	283	6	,	,	PUNCT
ajfa-11161	283	7	gordon	gordon	PROPN
ajfa-11161	283	8	,	,	PUNCT
ajfa-11161	283	9	l.a	l.a	PROPN
ajfa-11161	283	10	.	.	PROPN
ajfa-11161	283	11	,	,	PUNCT
ajfa-11161	283	12	&	&	CCONJ
ajfa-11161	283	13	pinches	pinche	NOUN
ajfa-11161	283	14	,	,	PUNCT
ajfa-11161	283	15	g.e.(1985	g.e.(1985	NOUN
ajfa-11161	283	16	)	)	PUNCT
ajfa-11161	283	17	.	.	PUNCT
ajfa-11161	284	1	sophisticated	sophisticated	ADJ
ajfa-11161	284	2	capital	capital	NOUN
ajfa-11161	284	3	budgeting	budgeting	NOUN
ajfa-11161	284	4	selection	selection	NOUN
ajfa-11161	284	5	techniques	technique	NOUN
ajfa-11161	284	6	and	and	CCONJ
ajfa-11161	284	7	firm	firm	ADJ
ajfa-11161	284	8	performance	performance	NOUN
ajfa-11161	284	9	.	.	PUNCT
ajfa-11161	285	1	the	the	DET
ajfa-11161	285	2	accounting	accounting	NOUN
ajfa-11161	285	3	review	review	NOUN
ajfa-11161	285	4	,	,	PUNCT
ajfa-11161	285	5	lx	lx	X
ajfa-11161	285	6	(	(	PUNCT
ajfa-11161	285	7	4	4	NUM
ajfa-11161	285	8	)	)	PUNCT
ajfa-11161	285	9	,	,	PUNCT
ajfa-11161	285	10	651	651	NUM
ajfa-11161	285	11	-	-	SYM
ajfa-11161	285	12	668	668	NUM
ajfa-11161	285	13	.	.	PUNCT
ajfa-11161	286	1	https://doi.org/10.1007/978-1-4899-7138-8_24	https://doi.org/10.1007/978-1-4899-7138-8_24	ADJ
ajfa-11161	286	2	hermes	herme	NOUN
ajfa-11161	286	3	,	,	PUNCT
ajfa-11161	286	4	n.	n.	NOUN
ajfa-11161	286	5	,	,	PUNCT
ajfa-11161	286	6	smid	smid	PROPN
ajfa-11161	286	7	,	,	PUNCT
ajfa-11161	286	8	p.	p.	NOUN
ajfa-11161	286	9	,	,	PUNCT
ajfa-11161	286	10	&	&	CCONJ
ajfa-11161	286	11	yao	yao	PROPN
ajfa-11161	286	12	,	,	PUNCT
ajfa-11161	286	13	l.	l.	PROPN
ajfa-11161	286	14	(	(	PUNCT
ajfa-11161	286	15	2007	2007	NUM
ajfa-11161	286	16	)	)	PUNCT
ajfa-11161	286	17	.	.	PUNCT
ajfa-11161	287	1	capital	capital	NOUN
ajfa-11161	287	2	budgeting	budgeting	NOUN
ajfa-11161	287	3	practices	practice	NOUN
ajfa-11161	287	4	:	:	PUNCT
ajfa-11161	287	5	a	a	DET
ajfa-11161	287	6	comparative	comparative	ADJ
ajfa-11161	287	7	study	study	NOUN
ajfa-11161	287	8	of	of	ADP
ajfa-11161	287	9	the	the	DET
ajfa-11161	287	10	netherlands	netherlands	PROPN
ajfa-11161	287	11	and	and	CCONJ
ajfa-11161	287	12	china	china	PROPN
ajfa-11161	287	13	.	.	PUNCT
ajfa-11161	288	1	international	international	ADJ
ajfa-11161	288	2	business	business	PROPN
ajfa-11161	288	3	review	review	PROPN
ajfa-11161	288	4	,	,	PUNCT
ajfa-11161	288	5	16(5	16(5	NUM
ajfa-11161	288	6	)	)	PUNCT
ajfa-11161	288	7	,	,	PUNCT
ajfa-11161	288	8	630	630	NUM
ajfa-11161	288	9	-	-	SYM
ajfa-11161	288	10	654	654	NUM
ajfa-11161	288	11	.	.	PUNCT
ajfa-11161	289	1	https://doi.org/10.1016/j.ibusrev.2007.05.002	https://doi.org/10.1016/j.ibusrev.2007.05.002	NOUN
ajfa-11161	289	2	asian	asian	ADJ
ajfa-11161	289	3	journal	journal	NOUN
ajfa-11161	289	4	of	of	ADP
ajfa-11161	289	5	finance	finance	PROPN
ajfa-11161	289	6	&	&	CCONJ
ajfa-11161	289	7	accounting	accounting	PROPN
ajfa-11161	289	8	issn	issn	PROPN
ajfa-11161	289	9	1946	1946	NUM
ajfa-11161	289	10	-	-	PUNCT
ajfa-11161	289	11	052x	052x	PROPN
ajfa-11161	289	12	2017	2017	NUM
ajfa-11161	289	13	,	,	PUNCT
ajfa-11161	289	14	vol	vol	NOUN
ajfa-11161	289	15	.	.	NOUN
ajfa-11161	289	16	9	9	NUM
ajfa-11161	289	17	,	,	PUNCT
ajfa-11161	289	18	no	no	NOUN
ajfa-11161	289	19	.	.	NOUN
ajfa-11161	289	20	2	2	NUM
ajfa-11161	289	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	289	22	349	349	NUM
ajfa-11161	289	23	ho	ho	NOUN
ajfa-11161	289	24	,	,	PUNCT
ajfa-11161	289	25	s.s.m	s.s.m	PROPN
ajfa-11161	289	26	.	.	PROPN
ajfa-11161	289	27	,	,	PUNCT
ajfa-11161	289	28	&	&	CCONJ
ajfa-11161	289	29	pike	pike	NOUN
ajfa-11161	289	30	,	,	PUNCT
ajfa-11161	289	31	r.h.(1992	r.h.(1992	NOUN
ajfa-11161	289	32	)	)	PUNCT
ajfa-11161	289	33	.	.	PUNCT
ajfa-11161	290	1	adoption	adoption	NOUN
ajfa-11161	290	2	of	of	ADP
ajfa-11161	290	3	probabilistic	probabilistic	ADJ
ajfa-11161	290	4	risk	risk	NOUN
ajfa-11161	290	5	analysis	analysis	NOUN
ajfa-11161	290	6	in	in	ADP
ajfa-11161	290	7	capital	capital	NOUN
ajfa-11161	290	8	budgeting	budgeting	NOUN
ajfa-11161	290	9	and	and	CCONJ
ajfa-11161	290	10	corporate	corporate	ADJ
ajfa-11161	290	11	investment	investment	NOUN
ajfa-11161	290	12	.	.	PUNCT
ajfa-11161	291	1	journal	journal	NOUN
ajfa-11161	291	2	of	of	ADP
ajfa-11161	291	3	business	business	NOUN
ajfa-11161	291	4	finance	finance	PROPN
ajfa-11161	291	5	&	&	CCONJ
ajfa-11161	291	6	accounting	accounting	PROPN
ajfa-11161	291	7	,	,	PUNCT
ajfa-11161	291	8	19(3	19(3	NUM
ajfa-11161	291	9	)	)	PUNCT
ajfa-11161	291	10	,	,	PUNCT
ajfa-11161	291	11	387	387	NUM
ajfa-11161	291	12	-	-	SYM
ajfa-11161	291	13	405	405	NUM
ajfa-11161	291	14	.	.	PUNCT
ajfa-11161	292	1	https://doi.org/10.1111/j.1468-5957.1992.tb00631.x	https://doi.org/10.1111/j.1468-5957.1992.tb00631.x	NOUN
ajfa-11161	292	2	ho	ho	PROPN
ajfa-11161	292	3	,	,	PUNCT
ajfa-11161	292	4	s.s.m	s.s.m	PROPN
ajfa-11161	292	5	.	.	PROPN
ajfa-11161	292	6	,	,	PUNCT
ajfa-11161	292	7	&	&	CCONJ
ajfa-11161	292	8	pike	pike	NOUN
ajfa-11161	292	9	,	,	PUNCT
ajfa-11161	292	10	r.h.(1998	r.h.(1998	PROPN
ajfa-11161	292	11	)	)	PUNCT
ajfa-11161	292	12	.	.	PUNCT
ajfa-11161	293	1	organizational	organizational	ADJ
ajfa-11161	293	2	characteristics	characteristic	NOUN
ajfa-11161	293	3	influencing	influence	VERB
ajfa-11161	293	4	the	the	DET
ajfa-11161	293	5	use	use	NOUN
ajfa-11161	293	6	of	of	ADP
ajfa-11161	293	7	risk	risk	NOUN
ajfa-11161	293	8	analysis	analysis	NOUN
ajfa-11161	293	9	in	in	ADP
ajfa-11161	293	10	strategic	strategic	ADJ
ajfa-11161	293	11	capital	capital	NOUN
ajfa-11161	293	12	investment	investment	NOUN
ajfa-11161	293	13	.	.	PUNCT
ajfa-11161	294	1	the	the	DET
ajfa-11161	294	2	engineering	engineering	NOUN
ajfa-11161	294	3	economist	economist	NOUN
ajfa-11161	294	4	,	,	PUNCT
ajfa-11161	294	5	43(3	43(3	NUM
ajfa-11161	294	6	)	)	PUNCT
ajfa-11161	294	7	,	,	PUNCT
ajfa-11161	294	8	247	247	NUM
ajfa-11161	294	9	-	-	SYM
ajfa-11161	294	10	268	268	NUM
ajfa-11161	294	11	.	.	PUNCT
ajfa-11161	295	1	https://doi.org/10.1080/00137919808903198	https://doi.org/10.1080/00137919808903198	PROPN
ajfa-11161	295	2	kersyte	kersyte	PROPN
ajfa-11161	295	3	,	,	PUNCT
ajfa-11161	295	4	a.	a.	NOUN
ajfa-11161	295	5	(	(	PUNCT
ajfa-11161	295	6	2011	2011	NUM
ajfa-11161	295	7	)	)	PUNCT
ajfa-11161	295	8	.	.	PUNCT
ajfa-11161	296	1	capital	capital	NOUN
ajfa-11161	296	2	budgeting	budgeting	NOUN
ajfa-11161	296	3	process	process	NOUN
ajfa-11161	296	4	:	:	PUNCT
ajfa-11161	296	5	theoretical	theoretical	ADJ
ajfa-11161	296	6	aspects	aspect	NOUN
ajfa-11161	296	7	.	.	PUNCT
ajfa-11161	297	1	economics	economic	NOUN
ajfa-11161	297	2	and	and	CCONJ
ajfa-11161	297	3	management	management	NOUN
ajfa-11161	297	4	,	,	PUNCT
ajfa-11161	297	5	16(1	16(1	NUM
ajfa-11161	297	6	)	)	PUNCT
ajfa-11161	297	7	,	,	PUNCT
ajfa-11161	297	8	1130	1130	NUM
ajfa-11161	297	9	-	-	SYM
ajfa-11161	297	10	1134	1134	NUM
ajfa-11161	297	11	.	.	PUNCT
ajfa-11161	298	1	kester	kester	PROPN
ajfa-11161	298	2	,	,	PUNCT
ajfa-11161	298	3	g.	g.	PROPN
ajfa-11161	298	4	,chang	,chang	PROPN
ajfa-11161	298	5	,	,	PUNCT
ajfa-11161	298	6	r.p	r.p	PROPN
ajfa-11161	298	7	.	.	PROPN
ajfa-11161	298	8	,	,	PUNCT
ajfa-11161	298	9	echanis	echanis	PROPN
ajfa-11161	298	10	,	,	PUNCT
ajfa-11161	298	11	e.s	e.s	PROPN
ajfa-11161	298	12	.	.	PROPN
ajfa-11161	298	13	,	,	PUNCT
ajfa-11161	298	14	haikal	haikal	PROPN
ajfa-11161	298	15	,	,	PUNCT
ajfa-11161	298	16	s.	s.	PROPN
ajfa-11161	298	17	,	,	PUNCT
ajfa-11161	298	18	md.isa	md.isa	PROPN
ajfa-11161	298	19	,	,	PUNCT
ajfa-11161	298	20	m	m	PROPN
ajfa-11161	298	21	.	.	PUNCT
ajfa-11161	298	22	,	,	PUNCT
ajfa-11161	298	23	skully	skully	ADV
ajfa-11161	298	24	,	,	PUNCT
ajfa-11161	298	25	m.t	m.t	PROPN
ajfa-11161	298	26	.	.	PROPN
ajfa-11161	298	27	,	,	PUNCT
ajfa-11161	298	28	tsui	tsui	PROPN
ajfa-11161	298	29	,	,	PUNCT
ajfa-11161	298	30	k.c	k.c	PROPN
ajfa-11161	298	31	.	.	PROPN
ajfa-11161	298	32	,	,	PUNCT
ajfa-11161	298	33	&	&	CCONJ
ajfa-11161	298	34	wang	wang	PROPN
ajfa-11161	298	35	,	,	PUNCT
ajfa-11161	298	36	c.j.(1999	c.j.(1999	PROPN
ajfa-11161	298	37	)	)	PUNCT
ajfa-11161	298	38	.	.	PUNCT
ajfa-11161	299	1	capital	capital	NOUN
ajfa-11161	299	2	budgeting	budgeting	NOUN
ajfa-11161	299	3	practices	practice	NOUN
ajfa-11161	299	4	in	in	ADP
ajfa-11161	299	5	the	the	DET
ajfa-11161	299	6	asia	asia	PROPN
ajfa-11161	299	7	-	-	PUNCT
ajfa-11161	299	8	pacific	pacific	PROPN
ajfa-11161	299	9	region	region	NOUN
ajfa-11161	299	10	:	:	PUNCT
ajfa-11161	299	11	australia	australia	PROPN
ajfa-11161	299	12	,	,	PUNCT
ajfa-11161	299	13	hong	hong	PROPN
ajfa-11161	299	14	kong	kong	PROPN
ajfa-11161	299	15	,	,	PUNCT
ajfa-11161	299	16	indonesia	indonesia	PROPN
ajfa-11161	299	17	,	,	PUNCT
ajfa-11161	299	18	malaysia	malaysia	PROPN
ajfa-11161	299	19	,	,	PUNCT
ajfa-11161	299	20	philippines	philippine	NOUN
ajfa-11161	299	21	,	,	PUNCT
ajfa-11161	299	22	and	and	CCONJ
ajfa-11161	299	23	singapore	singapore	PROPN
ajfa-11161	299	24	.	.	PUNCT
ajfa-11161	300	1	financial	financial	ADJ
ajfa-11161	300	2	practice	practice	NOUN
ajfa-11161	300	3	and	and	CCONJ
ajfa-11161	300	4	education	education	NOUN
ajfa-11161	300	5	9(1	9(1	NUM
ajfa-11161	300	6	)	)	PUNCT
ajfa-11161	300	7	,	,	PUNCT
ajfa-11161	300	8	25	25	NUM
ajfa-11161	300	9	-	-	SYM
ajfa-11161	300	10	33	33	NUM
ajfa-11161	300	11	.	.	PUNCT
ajfa-11161	301	1	kester	kester	PROPN
ajfa-11161	301	2	,	,	PUNCT
ajfa-11161	301	3	g.	g.	PROPN
ajfa-11161	301	4	,	,	PUNCT
ajfa-11161	301	5	&	&	CCONJ
ajfa-11161	301	6	robbins	robbins	PROPN
ajfa-11161	301	7	,	,	PUNCT
ajfa-11161	301	8	g.	g.	PROPN
ajfa-11161	301	9	(	(	PUNCT
ajfa-11161	301	10	2011).the	2011).the	PRON
ajfa-11161	301	11	capital	capital	NOUN
ajfa-11161	301	12	budgeting	budgeting	NOUN
ajfa-11161	301	13	practices	practice	NOUN
ajfa-11161	301	14	of	of	ADP
ajfa-11161	301	15	listed	list	VERB
ajfa-11161	301	16	irish	irish	ADJ
ajfa-11161	301	17	companies	company	NOUN
ajfa-11161	301	18	insights	insight	NOUN
ajfa-11161	301	19	from	from	ADP
ajfa-11161	301	20	financial	financial	ADJ
ajfa-11161	301	21	officers	officer	NOUN
ajfa-11161	301	22	on	on	ADP
ajfa-11161	301	23	their	their	PRON
ajfa-11161	301	24	investment	investment	NOUN
ajfa-11161	301	25	appraisal	appraisal	NOUN
ajfa-11161	301	26	techniques	technique	NOUN
ajfa-11161	301	27	.	.	PUNCT
ajfa-11161	302	1	accountancy	accountancy	PROPN
ajfa-11161	302	2	ireland	ireland	PROPN
ajfa-11161	302	3	,	,	PUNCT
ajfa-11161	302	4	43(1	43(1	NOUN
ajfa-11161	302	5	)	)	PUNCT
ajfa-11161	302	6	,	,	PUNCT
ajfa-11161	302	7	28	28	NUM
ajfa-11161	302	8	-	-	SYM
ajfa-11161	302	9	30	30	NUM
ajfa-11161	302	10	.	.	PUNCT
ajfa-11161	303	1	kitili	kitili	PROPN
ajfa-11161	303	2	,	,	PUNCT
ajfa-11161	303	3	e.	e.	PROPN
ajfa-11161	303	4	,	,	PUNCT
ajfa-11161	303	5	&	&	CCONJ
ajfa-11161	303	6	nganda	nganda	PROPN
ajfa-11161	303	7	,	,	PUNCT
ajfa-11161	303	8	j.	j.	PROPN
ajfa-11161	303	9	(	(	PUNCT
ajfa-11161	303	10	2014).a	2014).a	NUM
ajfa-11161	303	11	survey	survey	NOUN
ajfa-11161	303	12	of	of	ADP
ajfa-11161	303	13	capital	capital	NOUN
ajfa-11161	303	14	budgeting	budgeting	NOUN
ajfa-11161	303	15	techniques	technique	NOUN
ajfa-11161	303	16	applied	apply	VERB
ajfa-11161	303	17	by	by	ADP
ajfa-11161	303	18	sugar	sugar	NOUN
ajfa-11161	303	19	companies	company	NOUN
ajfa-11161	303	20	in	in	ADP
ajfa-11161	303	21	western	western	ADJ
ajfa-11161	303	22	kenya	kenya	PROPN
ajfa-11161	303	23	.	.	PUNCT
ajfa-11161	304	1	asian	asian	ADJ
ajfa-11161	304	2	journal	journal	PROPN
ajfa-11161	304	3	of	of	ADP
ajfa-11161	304	4	education	education	NOUN
ajfa-11161	304	5	and	and	CCONJ
ajfa-11161	304	6	e	e	NOUN
ajfa-11161	304	7	-	-	ADJ
ajfa-11161	304	8	learning	learning	NOUN
ajfa-11161	304	9	,	,	PUNCT
ajfa-11161	304	10	2(2	2(2	NUM
ajfa-11161	304	11	)	)	PUNCT
ajfa-11161	304	12	,	,	PUNCT
ajfa-11161	304	13	140	140	NUM
ajfa-11161	304	14	-	-	SYM
ajfa-11161	304	15	145	145	NUM
ajfa-11161	304	16	.	.	PUNCT
ajfa-11161	305	1	khamees	khamees	PROPN
ajfa-11161	305	2	,	,	PUNCT
ajfa-11161	305	3	b.	b.	PROPN
ajfa-11161	305	4	a.	a.	PROPN
ajfa-11161	305	5	,	,	PUNCT
ajfa-11161	305	6	al	al	PROPN
ajfa-11161	305	7	-	-	PUNCT
ajfa-11161	305	8	fayoumi	fayoumi	PROPN
ajfa-11161	305	9	,	,	PUNCT
ajfa-11161	305	10	n.	n.	NOUN
ajfa-11161	305	11	,	,	PUNCT
ajfa-11161	305	12	&	&	CCONJ
ajfa-11161	305	13	al	al	PROPN
ajfa-11161	305	14	-	-	PUNCT
ajfa-11161	305	15	thuneibat	thuneibat	NOUN
ajfa-11161	305	16	,	,	PUNCT
ajfa-11161	305	17	a.	a.	NOUN
ajfa-11161	305	18	a.	a.	NOUN
ajfa-11161	305	19	(	(	PUNCT
ajfa-11161	305	20	2010	2010	NUM
ajfa-11161	305	21	)	)	PUNCT
ajfa-11161	305	22	.	.	PUNCT
ajfa-11161	306	1	capital	capital	NOUN
ajfa-11161	306	2	budgeting	budgeting	NOUN
ajfa-11161	306	3	practices	practice	NOUN
ajfa-11161	306	4	in	in	ADP
ajfa-11161	306	5	the	the	DET
ajfa-11161	306	6	jordanian	jordanian	ADJ
ajfa-11161	306	7	industrial	industrial	ADJ
ajfa-11161	306	8	corporations	corporation	NOUN
ajfa-11161	306	9	,	,	PUNCT
ajfa-11161	306	10	international	international	ADJ
ajfa-11161	306	11	journal	journal	NOUN
ajfa-11161	306	12	of	of	ADP
ajfa-11161	306	13	commerce	commerce	PROPN
ajfa-11161	306	14	and	and	CCONJ
ajfa-11161	306	15	management	management	NOUN
ajfa-11161	306	16	,	,	PUNCT
ajfa-11161	306	17	20(1	20(1	NUM
ajfa-11161	306	18	)	)	PUNCT
ajfa-11161	306	19	,	,	PUNCT
ajfa-11161	306	20	49	49	NUM
ajfa-11161	306	21	-	-	SYM
ajfa-11161	306	22	63	63	NUM
ajfa-11161	306	23	.	.	PUNCT
ajfa-11161	306	24	https://doi.org/10.1108/10569211011025952	https://doi.org/10.1108/10569211011025952	NOUN
ajfa-11161	307	1	lam	lam	PROPN
ajfa-11161	307	2	,	,	PUNCT
ajfa-11161	307	3	k.c	k.c	PROPN
ajfa-11161	307	4	.	.	PROPN
ajfa-11161	307	5	,	,	PUNCT
ajfa-11161	307	6	wang	wang	PROPN
ajfa-11161	307	7	,	,	PUNCT
ajfa-11161	307	8	d.	d.	PROPN
ajfa-11161	307	9	,	,	PUNCT
ajfa-11161	307	10	&	&	CCONJ
ajfa-11161	307	11	lam	lam	PROPN
ajfa-11161	307	12	,	,	PUNCT
ajfa-11161	307	13	m.c.k.(2007).the	m.c.k.(2007).the	PRON
ajfa-11161	307	14	capital	capital	NOUN
ajfa-11161	307	15	budgeting	budgeting	NOUN
ajfa-11161	307	16	evaluation	evaluation	NOUN
ajfa-11161	307	17	practices	practice	NOUN
ajfa-11161	307	18	(	(	PUNCT
ajfa-11161	307	19	2004	2004	NUM
ajfa-11161	307	20	)	)	PUNCT
ajfa-11161	307	21	of	of	ADP
ajfa-11161	307	22	building	build	VERB
ajfa-11161	307	23	contractors	contractor	NOUN
ajfa-11161	307	24	in	in	ADP
ajfa-11161	307	25	hong	hong	PROPN
ajfa-11161	307	26	kong	kong	PROPN
ajfa-11161	307	27	.	.	PUNCT
ajfa-11161	308	1	international	international	ADJ
ajfa-11161	308	2	journal	journal	PROPN
ajfa-11161	308	3	of	of	ADP
ajfa-11161	308	4	project	project	NOUN
ajfa-11161	308	5	management	management	NOUN
ajfa-11161	308	6	,	,	PUNCT
ajfa-11161	308	7	25(8	25(8	NUM
ajfa-11161	308	8	)	)	PUNCT
ajfa-11161	308	9	,	,	PUNCT
ajfa-11161	308	10	824	824	NUM
ajfa-11161	308	11	-	-	SYM
ajfa-11161	308	12	834	834	NUM
ajfa-11161	308	13	.	.	PUNCT
ajfa-11161	309	1	https://doi.org/10.1016/j.ijproman.2007.03.010	https://doi.org/10.1016/j.ijproman.2007.03.010	ADJ
ajfa-11161	309	2	lazaridis	lazaridi	NOUN
ajfa-11161	309	3	,	,	PUNCT
ajfa-11161	309	4	i.t	i.t	PROPN
ajfa-11161	309	5	.	.	PUNCT
ajfa-11161	309	6	(	(	PUNCT
ajfa-11161	309	7	2004	2004	NUM
ajfa-11161	309	8	)	)	PUNCT
ajfa-11161	309	9	.	.	PUNCT
ajfa-11161	310	1	capital	capital	NOUN
ajfa-11161	310	2	budgeting	budgeting	NOUN
ajfa-11161	310	3	practices	practice	NOUN
ajfa-11161	310	4	:	:	PUNCT
ajfa-11161	310	5	a	a	DET
ajfa-11161	310	6	survey	survey	NOUN
ajfa-11161	310	7	in	in	ADP
ajfa-11161	310	8	the	the	DET
ajfa-11161	310	9	firms	firm	NOUN
ajfa-11161	310	10	in	in	ADP
ajfa-11161	310	11	cyprus	cyprus	PROPN
ajfa-11161	310	12	.	.	PUNCT
ajfa-11161	311	1	journal	journal	PROPN
ajfa-11161	311	2	of	of	ADP
ajfa-11161	311	3	small	small	ADJ
ajfa-11161	311	4	business	business	NOUN
ajfa-11161	311	5	management	management	NOUN
ajfa-11161	311	6	,	,	PUNCT
ajfa-11161	311	7	42(4	42(4	PROPN
ajfa-11161	311	8	)	)	PUNCT
ajfa-11161	311	9	,	,	PUNCT
ajfa-11161	311	10	427	427	NUM
ajfa-11161	311	11	-	-	SYM
ajfa-11161	311	12	433	433	NUM
ajfa-11161	311	13	.	.	PUNCT
ajfa-11161	312	1	https://doi.org/10.1111/j.1540-627x.2004.00121.x	https://doi.org/10.1111/j.1540-627x.2004.00121.x	PROPN
ajfa-11161	312	2	leon	leon	PROPN
ajfa-11161	312	3	,	,	PUNCT
ajfa-11161	312	4	f.m	f.m	PROPN
ajfa-11161	312	5	.	.	PROPN
ajfa-11161	312	6	,	,	PUNCT
ajfa-11161	312	7	isa	isa	PROPN
ajfa-11161	312	8	,	,	PUNCT
ajfa-11161	312	9	m.	m.	NOUN
ajfa-11161	312	10	,	,	PUNCT
ajfa-11161	312	11	&	&	CCONJ
ajfa-11161	312	12	kester	kester	PROPN
ajfa-11161	312	13	,	,	PUNCT
ajfa-11161	312	14	g.w	g.w	PROPN
ajfa-11161	312	15	.	.	PROPN
ajfa-11161	312	16	(	(	PUNCT
ajfa-11161	312	17	2008	2008	NUM
ajfa-11161	312	18	)	)	PUNCT
ajfa-11161	312	19	.	.	PUNCT
ajfa-11161	313	1	capital	capital	NOUN
ajfa-11161	313	2	budgeting	budget	VERB
ajfa-11161	313	3	practices	practice	NOUN
ajfa-11161	313	4	of	of	ADP
ajfa-11161	313	5	listed	list	VERB
ajfa-11161	313	6	indonesian	indonesian	ADJ
ajfa-11161	313	7	companies	company	NOUN
ajfa-11161	313	8	.	.	PUNCT
ajfa-11161	314	1	asian	asian	ADJ
ajfa-11161	314	2	journal	journal	PROPN
ajfa-11161	314	3	of	of	ADP
ajfa-11161	314	4	business	business	NOUN
ajfa-11161	314	5	and	and	CCONJ
ajfa-11161	314	6	accounting	accounting	NOUN
ajfa-11161	314	7	,	,	PUNCT
ajfa-11161	314	8	1(2	1(2	NUM
ajfa-11161	314	9	)	)	PUNCT
ajfa-11161	314	10	,	,	PUNCT
ajfa-11161	314	11	175	175	NUM
ajfa-11161	314	12	-	-	SYM
ajfa-11161	314	13	192	192	NUM
ajfa-11161	314	14	.	.	PUNCT
ajfa-11161	315	1	lord	lord	PROPN
ajfa-11161	315	2	,	,	PUNCT
ajfa-11161	315	3	b.r	b.r	PROPN
ajfa-11161	315	4	.	.	PROPN
ajfa-11161	315	5	,	,	PUNCT
ajfa-11161	315	6	shanahan	shanahan	PROPN
ajfa-11161	315	7	,	,	PUNCT
ajfa-11161	315	8	y.p	y.p	PROPN
ajfa-11161	315	9	.	.	PROPN
ajfa-11161	315	10	,	,	PUNCT
ajfa-11161	315	11	&	&	CCONJ
ajfa-11161	315	12	boyd	boyd	PROPN
ajfa-11161	315	13	,	,	PUNCT
ajfa-11161	315	14	j.r.(2004	j.r.(2004	PROPN
ajfa-11161	315	15	)	)	PUNCT
ajfa-11161	315	16	..	..	PUNCT
ajfa-11161	315	17	capital	capital	NOUN
ajfa-11161	315	18	budgeting	budget	VERB
ajfa-11161	315	19	in	in	ADP
ajfa-11161	315	20	new	new	PROPN
ajfa-11161	315	21	zealand	zealand	PROPN
ajfa-11161	315	22	local	local	ADJ
ajfa-11161	315	23	authorities	authority	NOUN
ajfa-11161	315	24	:	:	PUNCT
ajfa-11161	315	25	an	an	DET
ajfa-11161	315	26	examination	examination	NOUN
ajfa-11161	315	27	of	of	ADP
ajfa-11161	315	28	practice	practice	NOUN
ajfa-11161	315	29	.	.	PUNCT
ajfa-11161	316	1	accepted	accept	VERB
ajfa-11161	316	2	for	for	ADP
ajfa-11161	316	3	presentation	presentation	NOUN
ajfa-11161	316	4	at	at	ADP
ajfa-11161	316	5	the	the	DET
ajfa-11161	316	6	fourth	fourth	PROPN
ajfa-11161	316	7	asia	asia	PROPN
ajfa-11161	316	8	pacific	pacific	PROPN
ajfa-11161	316	9	interdisciplinary	interdisciplinary	PROPN
ajfa-11161	316	10	research	research	NOUN
ajfa-11161	316	11	in	in	ADP
ajfa-11161	316	12	accounting	accounting	NOUN
ajfa-11161	316	13	conference	conference	NOUN
ajfa-11161	316	14	,	,	PUNCT
ajfa-11161	316	15	(	(	PUNCT
ajfa-11161	316	16	4	4	NUM
ajfa-11161	316	17	to	to	PART
ajfa-11161	316	18	6	6	NUM
ajfa-11161	316	19	july	july	PROPN
ajfa-11161	316	20	2004	2004	NUM
ajfa-11161	316	21	singapore	singapore	PROPN
ajfa-11161	316	22	)	)	PUNCT
ajfa-11161	316	23	,	,	PUNCT
ajfa-11161	316	24	1	1	NUM
ajfa-11161	316	25	-	-	SYM
ajfa-11161	316	26	18	18	NUM
ajfa-11161	316	27	mao	mao	NOUN
ajfa-11161	316	28	,	,	PUNCT
ajfa-11161	316	29	j.c.t.(1970	j.c.t.(1970	PROPN
ajfa-11161	316	30	)	)	PUNCT
ajfa-11161	316	31	.	.	PUNCT
ajfa-11161	317	1	survey	survey	NOUN
ajfa-11161	317	2	of	of	ADP
ajfa-11161	317	3	capital	capital	NOUN
ajfa-11161	317	4	budgeting	budgeting	NOUN
ajfa-11161	317	5	:	:	PUNCT
ajfa-11161	317	6	theory	theory	NOUN
ajfa-11161	317	7	and	and	CCONJ
ajfa-11161	317	8	practice	practice	NOUN
ajfa-11161	317	9	.	.	PUNCT
ajfa-11161	318	1	journal	journal	PROPN
ajfa-11161	318	2	of	of	ADP
ajfa-11161	318	3	finance	finance	NOUN
ajfa-11161	318	4	,	,	PUNCT
ajfa-11161	318	5	25(2	25(2	NUM
ajfa-11161	318	6	)	)	PUNCT
ajfa-11161	318	7	,	,	PUNCT
ajfa-11161	318	8	349	349	NUM
ajfa-11161	318	9	-	-	SYM
ajfa-11161	318	10	360	360	NUM
ajfa-11161	318	11	.	.	PUNCT
ajfa-11161	319	1	https://doi.org/10.1111/j.1540-6261.1970.tb00513.x	https://doi.org/10.1111/j.1540-6261.1970.tb00513.x	PROPN
ajfa-11161	319	2	maroyi	maroyi	PROPN
ajfa-11161	319	3	,	,	PUNCT
ajfa-11161	319	4	v.	v.	PROPN
ajfa-11161	319	5	,	,	PUNCT
ajfa-11161	319	6	&	&	CCONJ
ajfa-11161	319	7	poll	poll	PROPN
ajfa-11161	319	8	,	,	PUNCT
ajfa-11161	319	9	h.m	h.m	PROPN
ajfa-11161	319	10	.	.	PROPN
ajfa-11161	319	11	(	(	PUNCT
ajfa-11161	319	12	2012	2012	NUM
ajfa-11161	319	13	)	)	PUNCT
ajfa-11161	319	14	.	.	PUNCT
ajfa-11161	320	1	a	a	DET
ajfa-11161	320	2	survey	survey	NOUN
ajfa-11161	320	3	of	of	ADP
ajfa-11161	320	4	capital	capital	NOUN
ajfa-11161	320	5	budgeting	budgeting	NOUN
ajfa-11161	320	6	techniques	technique	NOUN
ajfa-11161	320	7	used	use	VERB
ajfa-11161	320	8	by	by	ADP
ajfa-11161	320	9	listed	list	VERB
ajfa-11161	320	10	mining	mining	NOUN
ajfa-11161	320	11	companies	company	NOUN
ajfa-11161	320	12	in	in	ADP
ajfa-11161	320	13	south	south	PROPN
ajfa-11161	320	14	africa	africa	PROPN
ajfa-11161	320	15	.	.	PUNCT
ajfa-11161	321	1	african	african	ADJ
ajfa-11161	321	2	journal	journal	PROPN
ajfa-11161	321	3	of	of	ADP
ajfa-11161	321	4	business	business	NOUN
ajfa-11161	321	5	management	management	NOUN
ajfa-11161	321	6	,	,	PUNCT
ajfa-11161	321	7	6(32	6(32	NUM
ajfa-11161	321	8	)	)	PUNCT
ajfa-11161	321	9	,	,	PUNCT
ajfa-11161	321	10	9279	9279	NUM
ajfa-11161	321	11	-	-	SYM
ajfa-11161	321	12	9292	9292	NUM
ajfa-11161	321	13	.	.	PUNCT
ajfa-11161	322	1	https://doi.org/10.5897/ajbm12.747	https://doi.org/10.5897/ajbm12.747	PROPN
ajfa-11161	322	2	asian	asian	PROPN
ajfa-11161	322	3	journal	journal	PROPN
ajfa-11161	322	4	of	of	ADP
ajfa-11161	322	5	finance	finance	PROPN
ajfa-11161	322	6	&	&	CCONJ
ajfa-11161	322	7	accounting	accounting	PROPN
ajfa-11161	322	8	issn	issn	PROPN
ajfa-11161	322	9	1946	1946	NUM
ajfa-11161	322	10	-	-	PUNCT
ajfa-11161	322	11	052x	052x	PROPN
ajfa-11161	322	12	2017	2017	NUM
ajfa-11161	322	13	,	,	PUNCT
ajfa-11161	322	14	vol	vol	NOUN
ajfa-11161	322	15	.	.	NOUN
ajfa-11161	322	16	9	9	NUM
ajfa-11161	322	17	,	,	PUNCT
ajfa-11161	322	18	no	no	NOUN
ajfa-11161	322	19	.	.	NOUN
ajfa-11161	322	20	2	2	NUM
ajfa-11161	322	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	322	22	350	350	NUM
ajfa-11161	322	23	mcgrath	mcgrath	PROPN
ajfa-11161	322	24	,	,	PUNCT
ajfa-11161	322	25	r.g	r.g	PROPN
ajfa-11161	322	26	.	.	PROPN
ajfa-11161	322	27	,	,	PUNCT
ajfa-11161	322	28	&	&	CCONJ
ajfa-11161	322	29	nerkar	nerkar	PROPN
ajfa-11161	322	30	,	,	PUNCT
ajfa-11161	322	31	a.	a.	NOUN
ajfa-11161	322	32	(	(	PUNCT
ajfa-11161	322	33	2004	2004	NUM
ajfa-11161	322	34	)	)	PUNCT
ajfa-11161	322	35	.	.	PUNCT
ajfa-11161	323	1	real	real	ADJ
ajfa-11161	323	2	options	option	NOUN
ajfa-11161	323	3	reasoning	reasoning	NOUN
ajfa-11161	323	4	and	and	CCONJ
ajfa-11161	323	5	a	a	DET
ajfa-11161	323	6	new	new	ADJ
ajfa-11161	323	7	look	look	NOUN
ajfa-11161	323	8	at	at	ADP
ajfa-11161	323	9	the	the	DET
ajfa-11161	323	10	r&d	r&d	NOUN
ajfa-11161	323	11	investment	investment	NOUN
ajfa-11161	323	12	strategies	strategy	NOUN
ajfa-11161	323	13	of	of	ADP
ajfa-11161	323	14	pharmaceutical	pharmaceutical	ADJ
ajfa-11161	323	15	firms	firm	NOUN
ajfa-11161	323	16	.	.	PUNCT
ajfa-11161	324	1	strategic	strategic	ADJ
ajfa-11161	324	2	management	management	NOUN
ajfa-11161	324	3	journal	journal	NOUN
ajfa-11161	324	4	,	,	PUNCT
ajfa-11161	324	5	25	25	NUM
ajfa-11161	324	6	,	,	PUNCT
ajfa-11161	324	7	1	1	NUM
ajfa-11161	324	8	-	-	SYM
ajfa-11161	324	9	21	21	NUM
ajfa-11161	324	10	.	.	PUNCT
ajfa-11161	325	1	https://doi.org/10.1002/smj.358	https://doi.org/10.1002/smj.358	PROPN
ajfa-11161	325	2	mohammed	mohammed	PROPN
ajfa-11161	325	3	,	,	PUNCT
ajfa-11161	325	4	m.	m.	NOUN
ajfa-11161	325	5	(	(	PUNCT
ajfa-11161	325	6	2013	2013	NUM
ajfa-11161	325	7	)	)	PUNCT
ajfa-11161	325	8	.	.	PUNCT
ajfa-11161	326	1	the	the	DET
ajfa-11161	326	2	capital	capital	NOUN
ajfa-11161	326	3	investment	investment	NOUN
ajfa-11161	326	4	appraisal	appraisal	NOUN
ajfa-11161	326	5	processthe	processthe	DET
ajfa-11161	326	6	case	case	NOUN
ajfa-11161	326	7	of	of	ADP
ajfa-11161	326	8	libya	libya	PROPN
ajfa-11161	326	9	.	.	PUNCT
ajfa-11161	327	1	unpublished	unpublished	ADJ
ajfa-11161	327	2	phd	phd	NOUN
ajfa-11161	327	3	thesis	thesis	NOUN
ajfa-11161	327	4	.	.	PUNCT
ajfa-11161	328	1	mustapha	mustapha	PROPN
ajfa-11161	328	2	,	,	PUNCT
ajfa-11161	328	3	m.z	m.z	PROPN
ajfa-11161	328	4	.	.	PROPN
ajfa-11161	328	5	,	,	PUNCT
ajfa-11161	328	6	&	&	CCONJ
ajfa-11161	328	7	mooi	mooi	NOUN
ajfa-11161	328	8	,	,	PUNCT
ajfa-11161	328	9	s.t.l.(2001	s.t.l.(2001	NOUN
ajfa-11161	328	10	)	)	PUNCT
ajfa-11161	328	11	.	.	PUNCT
ajfa-11161	329	1	firm	firm	ADJ
ajfa-11161	329	2	performance	performance	NOUN
ajfa-11161	329	3	and	and	CCONJ
ajfa-11161	329	4	degree	degree	NOUN
ajfa-11161	329	5	of	of	ADP
ajfa-11161	329	6	sophistication	sophistication	NOUN
ajfa-11161	329	7	of	of	ADP
ajfa-11161	329	8	capital	capital	NOUN
ajfa-11161	329	9	budgeting	budgeting	NOUN
ajfa-11161	329	10	practice	practice	NOUN
ajfa-11161	329	11	:	:	PUNCT
ajfa-11161	329	12	some	some	DET
ajfa-11161	329	13	malaysian	malaysian	ADJ
ajfa-11161	329	14	evidence	evidence	NOUN
ajfa-11161	329	15	.	.	PUNCT
ajfa-11161	330	1	proceedings	proceeding	NOUN
ajfa-11161	330	2	of	of	ADP
ajfa-11161	330	3	the	the	DET
ajfa-11161	330	4	asia	asia	PROPN
ajfa-11161	330	5	pacific	pacific	PROPN
ajfa-11161	330	6	management	management	PROPN
ajfa-11161	330	7	conference	conference	NOUN
ajfa-11161	330	8	,	,	PUNCT
ajfa-11161	330	9	279	279	NUM
ajfa-11161	330	10	-	-	SYM
ajfa-11161	330	11	290	290	NUM
ajfa-11161	330	12	.	.	PUNCT
ajfa-11161	331	1	mutairi	mutairi	NOUN
ajfa-11161	331	2	,	,	PUNCT
ajfa-11161	331	3	m.	m.	PROPN
ajfa-11161	331	4	al	al	PROPN
ajfa-11161	331	5	.	.	PROPN
ajfa-11161	331	6	,	,	PUNCT
ajfa-11161	331	7	tian	tian	PROPN
ajfa-11161	331	8	,	,	PUNCT
ajfa-11161	331	9	g.	g.	PROPN
ajfa-11161	331	10	,	,	PUNCT
ajfa-11161	331	11	hasan	hasan	PROPN
ajfa-11161	331	12	,	,	PUNCT
ajfa-11161	331	13	h.	h.	PROPN
ajfa-11161	331	14	,	,	PUNCT
ajfa-11161	331	15	&	&	CCONJ
ajfa-11161	331	16	tan	tan	PROPN
ajfa-11161	331	17	,	,	PUNCT
ajfa-11161	331	18	a.(2012	a.(2012	PROPN
ajfa-11161	331	19	)	)	PUNCT
ajfa-11161	331	20	.	.	PUNCT
ajfa-11161	332	1	corporate	corporate	ADJ
ajfa-11161	332	2	governance	governance	NOUN
ajfa-11161	332	3	and	and	CCONJ
ajfa-11161	332	4	corporate	corporate	ADJ
ajfa-11161	332	5	finance	finance	NOUN
ajfa-11161	332	6	practices	practice	NOUN
ajfa-11161	332	7	in	in	ADP
ajfa-11161	332	8	a	a	DET
ajfa-11161	332	9	kuwait	kuwait	PROPN
ajfa-11161	332	10	stock	stock	PROPN
ajfa-11161	332	11	exchange	exchange	PROPN
ajfa-11161	332	12	market	market	NOUN
ajfa-11161	332	13	listed	list	VERB
ajfa-11161	332	14	firm	firm	NOUN
ajfa-11161	332	15	:	:	PUNCT
ajfa-11161	332	16	a	a	DET
ajfa-11161	332	17	survey	survey	NOUN
ajfa-11161	332	18	to	to	PART
ajfa-11161	332	19	confront	confront	VERB
ajfa-11161	332	20	theory	theory	NOUN
ajfa-11161	332	21	with	with	ADP
ajfa-11161	332	22	practice	practice	NOUN
ajfa-11161	332	23	.	.	PUNCT
ajfa-11161	333	1	corporate	corporate	ADJ
ajfa-11161	333	2	governance	governance	NOUN
ajfa-11161	333	3	:	:	PUNCT
ajfa-11161	333	4	the	the	DET
ajfa-11161	333	5	international	international	ADJ
ajfa-11161	333	6	journal	journal	NOUN
ajfa-11161	333	7	of	of	ADP
ajfa-11161	333	8	business	business	NOUN
ajfa-11161	333	9	in	in	ADP
ajfa-11161	333	10	society,12(5	society,12(5	NOUN
ajfa-11161	333	11	)	)	PUNCT
ajfa-11161	333	12	,	,	PUNCT
ajfa-11161	333	13	595	595	NUM
ajfa-11161	333	14	-	-	SYM
ajfa-11161	333	15	615	615	NUM
ajfa-11161	333	16	.	.	PUNCT
ajfa-11161	334	1	https://doi.org/10.1108/14720701211275523	https://doi.org/10.1108/14720701211275523	NOUN
ajfa-11161	334	2	payne	payne	PROPN
ajfa-11161	334	3	,	,	PUNCT
ajfa-11161	334	4	j.	j.	PROPN
ajfa-11161	334	5	d.	d.	PROPN
ajfa-11161	334	6	,	,	PUNCT
ajfa-11161	334	7	heath	heath	PROPN
ajfa-11161	334	8	,	,	PUNCT
ajfa-11161	334	9	w.	w.	PROPN
ajfa-11161	334	10	c.	c.	PROPN
ajfa-11161	334	11	,	,	PUNCT
ajfa-11161	334	12	&	&	CCONJ
ajfa-11161	334	13	gale	gale	PROPN
ajfa-11161	334	14	,	,	PUNCT
ajfa-11161	334	15	l.	l.	PROPN
ajfa-11161	334	16	r.(1999	r.(1999	PROPN
ajfa-11161	334	17	)	)	PUNCT
ajfa-11161	334	18	.	.	PUNCT
ajfa-11161	335	1	comparative	comparative	ADJ
ajfa-11161	335	2	financial	financial	ADJ
ajfa-11161	335	3	practice	practice	NOUN
ajfa-11161	335	4	in	in	ADP
ajfa-11161	335	5	the	the	DET
ajfa-11161	335	6	us	us	PROPN
ajfa-11161	335	7	and	and	CCONJ
ajfa-11161	335	8	canada	canada	PROPN
ajfa-11161	335	9	:	:	PUNCT
ajfa-11161	335	10	capital	capital	NOUN
ajfa-11161	335	11	budgeting	budgeting	NOUN
ajfa-11161	335	12	and	and	CCONJ
ajfa-11161	335	13	risk	risk	NOUN
ajfa-11161	335	14	assessment	assessment	NOUN
ajfa-11161	335	15	techniques	technique	NOUN
ajfa-11161	335	16	.	.	PUNCT
ajfa-11161	336	1	financial	financial	ADJ
ajfa-11161	336	2	practice	practice	NOUN
ajfa-11161	336	3	and	and	CCONJ
ajfa-11161	336	4	education	education	NOUN
ajfa-11161	336	5	,	,	PUNCT
ajfa-11161	336	6	9(1	9(1	NUM
ajfa-11161	336	7	)	)	PUNCT
ajfa-11161	336	8	,	,	PUNCT
ajfa-11161	336	9	16	16	NUM
ajfa-11161	336	10	-	-	SYM
ajfa-11161	336	11	24	24	NUM
ajfa-11161	336	12	.	.	PUNCT
ajfa-11161	337	1	pereiro	pereiro	PROPN
ajfa-11161	337	2	,	,	PUNCT
ajfa-11161	337	3	l.	l.	PROPN
ajfa-11161	337	4	e.(2006).the	e.(2006).the	PROPN
ajfa-11161	337	5	practice	practice	NOUN
ajfa-11161	337	6	of	of	ADP
ajfa-11161	337	7	investment	investment	NOUN
ajfa-11161	337	8	valuation	valuation	NOUN
ajfa-11161	337	9	in	in	ADP
ajfa-11161	337	10	emerging	emerge	VERB
ajfa-11161	337	11	markets	market	NOUN
ajfa-11161	337	12	:	:	PUNCT
ajfa-11161	337	13	evidence	evidence	NOUN
ajfa-11161	337	14	from	from	ADP
ajfa-11161	337	15	argentina	argentina	PROPN
ajfa-11161	337	16	.	.	PUNCT
ajfa-11161	338	1	journal	journal	PROPN
ajfa-11161	338	2	of	of	ADP
ajfa-11161	338	3	multinational	multinational	ADJ
ajfa-11161	338	4	financial	financial	ADJ
ajfa-11161	338	5	management	management	NOUN
ajfa-11161	338	6	,	,	PUNCT
ajfa-11161	338	7	16(2),160	16(2),160	NOUN
ajfa-11161	338	8	-	-	SYM
ajfa-11161	338	9	183	183	NUM
ajfa-11161	338	10	.	.	PUNCT
ajfa-11161	339	1	https://doi.org/10.1016/j.mulfin.2005.06.001	https://doi.org/10.1016/j.mulfin.2005.06.001	PROPN
ajfa-11161	339	2	peterson	peterson	PROPN
ajfa-11161	339	3	,	,	PUNCT
ajfa-11161	339	4	p.p	p.p	PROPN
ajfa-11161	339	5	.	.	PROPN
ajfa-11161	339	6	&	&	CCONJ
ajfa-11161	339	7	fabozzi	fabozzi	PROPN
ajfa-11161	339	8	,	,	PUNCT
ajfa-11161	339	9	f.j.(2002	f.j.(2002	NUM
ajfa-11161	339	10	)	)	PUNCT
ajfa-11161	339	11	.	.	PUNCT
ajfa-11161	340	1	capital	capital	NOUN
ajfa-11161	340	2	budgeting	budgeting	NOUN
ajfa-11161	340	3	:	:	PUNCT
ajfa-11161	340	4	theory	theory	NOUN
ajfa-11161	340	5	and	and	CCONJ
ajfa-11161	340	6	practice	practice	NOUN
ajfa-11161	340	7	,	,	PUNCT
ajfa-11161	340	8	wiley	wiley	PROPN
ajfa-11161	340	9	&	&	CCONJ
ajfa-11161	340	10	sons	son	NOUN
ajfa-11161	340	11	,	,	PUNCT
ajfa-11161	340	12	new	new	PROPN
ajfa-11161	340	13	york	york	PROPN
ajfa-11161	340	14	,	,	PUNCT
ajfa-11161	340	15	ny	ny	PROPN
ajfa-11161	340	16	.	.	PROPN
ajfa-11161	340	17	pike	pike	PROPN
ajfa-11161	340	18	,	,	PUNCT
ajfa-11161	340	19	r.(1996	r.(1996	PROPN
ajfa-11161	340	20	)	)	PUNCT
ajfa-11161	340	21	.	.	PUNCT
ajfa-11161	341	1	a	a	DET
ajfa-11161	341	2	longitudinal	longitudinal	ADJ
ajfa-11161	341	3	survey	survey	NOUN
ajfa-11161	341	4	on	on	ADP
ajfa-11161	341	5	capital	capital	NOUN
ajfa-11161	341	6	budgeting	budgeting	NOUN
ajfa-11161	341	7	practices	practice	NOUN
ajfa-11161	341	8	.	.	PUNCT
ajfa-11161	342	1	journal	journal	NOUN
ajfa-11161	342	2	of	of	ADP
ajfa-11161	342	3	business	business	NOUN
ajfa-11161	342	4	financing	financing	NOUN
ajfa-11161	342	5	and	and	CCONJ
ajfa-11161	342	6	accounting	accounting	NOUN
ajfa-11161	342	7	,	,	PUNCT
ajfa-11161	342	8	23(1	23(1	NOUN
ajfa-11161	342	9	)	)	PUNCT
ajfa-11161	342	10	,	,	PUNCT
ajfa-11161	342	11	79	79	NUM
ajfa-11161	342	12	-	-	SYM
ajfa-11161	342	13	92	92	NUM
ajfa-11161	342	14	.	.	PUNCT
ajfa-11161	343	1	https://doi.org/10.1111/j.1468-5957.1996.tb00403.x	https://doi.org/10.1111/j.1468-5957.1996.tb00403.x	PROPN
ajfa-11161	343	2	poudel	poudel	PROPN
ajfa-11161	343	3	,	,	PUNCT
ajfa-11161	343	4	k.l	k.l	PROPN
ajfa-11161	343	5	.	.	PROPN
ajfa-11161	343	6	,	,	PUNCT
ajfa-11161	343	7	sugimoto	sugimoto	PROPN
ajfa-11161	343	8	,	,	PUNCT
ajfa-11161	343	9	y.	y.	PROPN
ajfa-11161	343	10	,	,	PUNCT
ajfa-11161	343	11	yamamoto	yamamoto	PROPN
ajfa-11161	343	12	,	,	PUNCT
ajfa-11161	343	13	n.	n.	NOUN
ajfa-11161	343	14	,	,	PUNCT
ajfa-11161	343	15	nishiwaki	nishiwaki	PROPN
ajfa-11161	343	16	,	,	PUNCT
ajfa-11161	343	17	a.	a.	NOUN
ajfa-11161	343	18	,	,	PUNCT
ajfa-11161	343	19	&	&	CCONJ
ajfa-11161	343	20	kano	kano	PROPN
ajfa-11161	343	21	,	,	PUNCT
ajfa-11161	343	22	h.(2010	h.(2010	PROPN
ajfa-11161	343	23	)	)	PUNCT
ajfa-11161	343	24	.	.	PUNCT
ajfa-11161	344	1	capital	capital	NOUN
ajfa-11161	344	2	budgeting	budget	VERB
ajfa-11161	344	3	analysis	analysis	NOUN
ajfa-11161	344	4	of	of	ADP
ajfa-11161	344	5	organic	organic	ADJ
ajfa-11161	344	6	coffee	coffee	NOUN
ajfa-11161	344	7	production	production	NOUN
ajfa-11161	344	8	in	in	ADP
ajfa-11161	344	9	gulmi	gulmi	ADJ
ajfa-11161	344	10	district	district	NOUN
ajfa-11161	344	11	of	of	ADP
ajfa-11161	344	12	nepal	nepal	PROPN
ajfa-11161	344	13	.	.	PUNCT
ajfa-11161	345	1	international	international	ADJ
ajfa-11161	345	2	research	research	PROPN
ajfa-11161	345	3	journal	journal	NOUN
ajfa-11161	345	4	of	of	ADP
ajfa-11161	345	5	finance	finance	NOUN
ajfa-11161	345	6	and	and	CCONJ
ajfa-11161	345	7	economics	economic	NOUN
ajfa-11161	345	8	,	,	PUNCT
ajfa-11161	345	9	43,123	43,123	NUM
ajfa-11161	345	10	-	-	SYM
ajfa-11161	345	11	132	132	NUM
ajfa-11161	345	12	.	.	PUNCT
ajfa-11161	346	1	rogers	rogers	PROPN
ajfa-11161	346	2	,	,	PUNCT
ajfa-11161	346	3	e.m	e.m	PROPN
ajfa-11161	346	4	.	.	PROPN
ajfa-11161	346	5	(	(	PUNCT
ajfa-11161	346	6	1995	1995	NUM
ajfa-11161	346	7	)	)	PUNCT
ajfa-11161	346	8	.	.	PUNCT
ajfa-11161	347	1	diffusion	diffusion	NOUN
ajfa-11161	347	2	of	of	ADP
ajfa-11161	347	3	innovations	innovation	NOUN
ajfa-11161	347	4	.	.	PUNCT
ajfa-11161	348	1	4th	4th	ADJ
ajfa-11161	348	2	edn	edn	PROPN
ajfa-11161	348	3	.	.	PUNCT
ajfa-11161	348	4	,	,	PUNCT
ajfa-11161	348	5	new	new	PROPN
ajfa-11161	348	6	york	york	PROPN
ajfa-11161	348	7	:	:	PUNCT
ajfa-11161	348	8	free	free	ADJ
ajfa-11161	348	9	press	press	PROPN
ajfa-11161	348	10	.	.	PUNCT
ajfa-11161	349	1	ryan	ryan	PROPN
ajfa-11161	349	2	,	,	PUNCT
ajfa-11161	349	3	p.	p.	NOUN
ajfa-11161	349	4	a.	a.	PROPN
ajfa-11161	349	5	,	,	PUNCT
ajfa-11161	349	6	&	&	CCONJ
ajfa-11161	349	7	ryan	ryan	PROPN
ajfa-11161	349	8	,	,	PUNCT
ajfa-11161	349	9	g.	g.	PROPN
ajfa-11161	349	10	p.	p.	PROPN
ajfa-11161	349	11	(	(	PUNCT
ajfa-11161	349	12	2002	2002	NUM
ajfa-11161	349	13	)	)	PUNCT
ajfa-11161	349	14	.	.	PUNCT
ajfa-11161	350	1	capital	capital	NOUN
ajfa-11161	350	2	budgeting	budget	VERB
ajfa-11161	350	3	practices	practice	NOUN
ajfa-11161	350	4	of	of	ADP
ajfa-11161	350	5	the	the	DET
ajfa-11161	350	6	fortune	fortune	NOUN
ajfa-11161	350	7	1000	1000	NUM
ajfa-11161	350	8	:	:	PUNCT
ajfa-11161	350	9	how	how	SCONJ
ajfa-11161	350	10	have	have	AUX
ajfa-11161	350	11	things	thing	NOUN
ajfa-11161	350	12	changed	change	VERB
ajfa-11161	350	13	?	?	PUNCT
ajfa-11161	350	14	.	.	PUNCT
ajfa-11161	351	1	journal	journal	PROPN
ajfa-11161	351	2	of	of	ADP
ajfa-11161	351	3	business	business	NOUN
ajfa-11161	351	4	and	and	CCONJ
ajfa-11161	351	5	management	management	NOUN
ajfa-11161	351	6	,	,	PUNCT
ajfa-11161	351	7	8(4	8(4	NUM
ajfa-11161	351	8	)	)	PUNCT
ajfa-11161	351	9	,	,	PUNCT
ajfa-11161	351	10	355	355	NUM
ajfa-11161	351	11	-	-	SYM
ajfa-11161	351	12	364	364	NUM
ajfa-11161	351	13	.	.	PUNCT
ajfa-11161	352	1	sandahl	sandahl	PROPN
ajfa-11161	352	2	,	,	PUNCT
ajfa-11161	352	3	g.	g.	PROPN
ajfa-11161	352	4	,	,	PUNCT
ajfa-11161	352	5	&	&	CCONJ
ajfa-11161	352	6	sjogren	sjogren	PROPN
ajfa-11161	352	7	,	,	PUNCT
ajfa-11161	352	8	s.	s.	PROPN
ajfa-11161	352	9	(	(	PUNCT
ajfa-11161	352	10	2003	2003	NUM
ajfa-11161	352	11	)	)	PUNCT
ajfa-11161	352	12	.	.	PUNCT
ajfa-11161	353	1	capital	capital	NOUN
ajfa-11161	353	2	budgeting	budget	VERB
ajfa-11161	353	3	methods	method	NOUN
ajfa-11161	353	4	among	among	ADP
ajfa-11161	353	5	sweden	sweden	PROPN
ajfa-11161	353	6	’s	’s	PART
ajfa-11161	353	7	largest	large	ADJ
ajfa-11161	353	8	groups	group	NOUN
ajfa-11161	353	9	of	of	ADP
ajfa-11161	353	10	companies	company	NOUN
ajfa-11161	353	11	.	.	PUNCT
ajfa-11161	354	1	the	the	DET
ajfa-11161	354	2	state	state	NOUN
ajfa-11161	354	3	of	of	ADP
ajfa-11161	354	4	the	the	DET
ajfa-11161	354	5	art	art	NOUN
ajfa-11161	354	6	and	and	CCONJ
ajfa-11161	354	7	a	a	DET
ajfa-11161	354	8	comparison	comparison	NOUN
ajfa-11161	354	9	with	with	ADP
ajfa-11161	354	10	earlier	early	ADJ
ajfa-11161	354	11	studies	study	NOUN
ajfa-11161	354	12	.	.	PUNCT
ajfa-11161	355	1	international	international	ADJ
ajfa-11161	355	2	journal	journal	PROPN
ajfa-11161	355	3	of	of	ADP
ajfa-11161	355	4	production	production	NOUN
ajfa-11161	355	5	economics	economic	NOUN
ajfa-11161	355	6	,	,	PUNCT
ajfa-11161	355	7	84(1	84(1	NUM
ajfa-11161	355	8	)	)	PUNCT
ajfa-11161	355	9	,	,	PUNCT
ajfa-11161	355	10	51	51	NUM
ajfa-11161	355	11	-	-	SYM
ajfa-11161	355	12	69	69	NUM
ajfa-11161	355	13	.	.	PUNCT
ajfa-11161	356	1	https://doi.org/10.1016/s0925-5273(02)00379-1	https://doi.org/10.1016/s0925-5273(02)00379-1	PROPN
ajfa-11161	356	2	sekwat	sekwat	PROPN
ajfa-11161	356	3	,	,	PUNCT
ajfa-11161	356	4	a.(1999	a.(1999	PROPN
ajfa-11161	356	5	)	)	PUNCT
ajfa-11161	356	6	.	.	PUNCT
ajfa-11161	357	1	capital	capital	NOUN
ajfa-11161	357	2	budgeting	budgeting	NOUN
ajfa-11161	357	3	practices	practice	NOUN
ajfa-11161	357	4	among	among	ADP
ajfa-11161	357	5	tennessee	tennessee	PROPN
ajfa-11161	357	6	municipal	municipal	ADJ
ajfa-11161	357	7	government	government	NOUN
ajfa-11161	357	8	.	.	PUNCT
ajfa-11161	358	1	government	government	NOUN
ajfa-11161	358	2	finance	finance	PROPN
ajfa-11161	358	3	review(june),15	review(june),15	PROPN
ajfa-11161	358	4	-	-	PUNCT
ajfa-11161	358	5	19	19	NUM
ajfa-11161	358	6	.	.	PUNCT
ajfa-11161	359	1	shinoda	shinoda	PROPN
ajfa-11161	359	2	,	,	PUNCT
ajfa-11161	359	3	t.	t.	PROPN
ajfa-11161	359	4	(	(	PUNCT
ajfa-11161	359	5	2010	2010	NUM
ajfa-11161	359	6	)	)	PUNCT
ajfa-11161	359	7	.	.	PUNCT
ajfa-11161	360	1	capital	capital	NOUN
ajfa-11161	360	2	budgeting	budgeting	NOUN
ajfa-11161	360	3	management	management	NOUN
ajfa-11161	360	4	practices	practice	NOUN
ajfa-11161	360	5	in	in	ADP
ajfa-11161	360	6	japan	japan	PROPN
ajfa-11161	360	7	—	—	PUNCT
ajfa-11161	360	8	a	a	DET
ajfa-11161	360	9	focus	focus	NOUN
ajfa-11161	360	10	on	on	ADP
ajfa-11161	360	11	the	the	DET
ajfa-11161	360	12	use	use	NOUN
ajfa-11161	360	13	of	of	ADP
ajfa-11161	360	14	capital	capital	NOUN
ajfa-11161	360	15	budgeting	budgeting	ADJ
ajfa-11161	360	16	methods	method	NOUN
ajfa-11161	360	17	.	.	PUNCT
ajfa-11161	361	1	economic	economic	ADJ
ajfa-11161	361	2	journal	journal	PROPN
ajfa-11161	361	3	of	of	ADP
ajfa-11161	361	4	hokkaido	hokkaido	PROPN
ajfa-11161	361	5	university	university	PROPN
ajfa-11161	361	6	,	,	PUNCT
ajfa-11161	361	7	39	39	NUM
ajfa-11161	361	8	(	(	PUNCT
ajfa-11161	361	9	2010),39	2010),39	NOUN
ajfa-11161	361	10	50	50	NUM
ajfa-11161	361	11	.	.	PUNCT
ajfa-11161	362	1	asian	asian	ADJ
ajfa-11161	362	2	journal	journal	PROPN
ajfa-11161	362	3	of	of	ADP
ajfa-11161	362	4	finance	finance	PROPN
ajfa-11161	362	5	&	&	CCONJ
ajfa-11161	362	6	accounting	accounting	PROPN
ajfa-11161	362	7	issn	issn	PROPN
ajfa-11161	362	8	1946	1946	NUM
ajfa-11161	362	9	-	-	PUNCT
ajfa-11161	362	10	052x	052x	PROPN
ajfa-11161	362	11	2017	2017	NUM
ajfa-11161	362	12	,	,	PUNCT
ajfa-11161	362	13	vol	vol	NOUN
ajfa-11161	362	14	.	.	NOUN
ajfa-11161	362	15	9	9	NUM
ajfa-11161	362	16	,	,	PUNCT
ajfa-11161	362	17	no	no	NOUN
ajfa-11161	363	1	.	.	NOUN
ajfa-11161	363	2	2	2	NUM
ajfa-11161	363	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11161	363	4	351	351	NUM
ajfa-11161	363	5	singh	singh	NOUN
ajfa-11161	363	6	,	,	PUNCT
ajfa-11161	363	7	s.	s.	PROPN
ajfa-11161	363	8	,	,	PUNCT
ajfa-11161	363	9	jain	jain	PROPN
ajfa-11161	363	10	,	,	PUNCT
ajfa-11161	363	11	p.k	p.k	PROPN
ajfa-11161	363	12	.	.	PROPN
ajfa-11161	363	13	,	,	PUNCT
ajfa-11161	363	14	&	&	CCONJ
ajfa-11161	363	15	yadav	yadav	PROPN
ajfa-11161	363	16	,	,	PUNCT
ajfa-11161	363	17	s.s.(2012	s.s.(2012	PROPN
ajfa-11161	363	18	)	)	PUNCT
ajfa-11161	363	19	.	.	PUNCT
ajfa-11161	364	1	capital	capital	NOUN
ajfa-11161	364	2	budgeting	budgeting	NOUN
ajfa-11161	364	3	decisions	decision	NOUN
ajfa-11161	364	4	:	:	PUNCT
ajfa-11161	364	5	evidence	evidence	NOUN
ajfa-11161	364	6	from	from	ADP
ajfa-11161	364	7	india	india	PROPN
ajfa-11161	364	8	.	.	PUNCT
ajfa-11161	365	1	journal	journal	PROPN
ajfa-11161	365	2	of	of	ADP
ajfa-11161	365	3	advances	advance	NOUN
ajfa-11161	365	4	in	in	ADP
ajfa-11161	365	5	management	management	NOUN
ajfa-11161	365	6	research	research	NOUN
ajfa-11161	365	7	,	,	PUNCT
ajfa-11161	365	8	9(1	9(1	NUM
ajfa-11161	365	9	)	)	PUNCT
ajfa-11161	365	10	,	,	PUNCT
ajfa-11161	365	11	96	96	NUM
ajfa-11161	365	12	-	-	SYM
ajfa-11161	365	13	112	112	NUM
ajfa-11161	365	14	.	.	PUNCT
ajfa-11161	366	1	https://doi.org/10.1108/09727981211225671	https://doi.org/10.1108/09727981211225671	PROPN
ajfa-11161	366	2	trigeorgis	trigeorgis	NOUN
ajfa-11161	366	3	,	,	PUNCT
ajfa-11161	366	4	l.(1993	l.(1993	PROPN
ajfa-11161	366	5	)	)	PUNCT
ajfa-11161	366	6	.	.	PUNCT
ajfa-11161	367	1	real	real	ADJ
ajfa-11161	367	2	options	option	NOUN
ajfa-11161	367	3	and	and	CCONJ
ajfa-11161	367	4	interactions	interaction	NOUN
ajfa-11161	367	5	with	with	ADP
ajfa-11161	367	6	financial	financial	ADJ
ajfa-11161	367	7	flexibility	flexibility	NOUN
ajfa-11161	367	8	.	.	PUNCT
ajfa-11161	368	1	financial	financial	ADJ
ajfa-11161	368	2	management	management	NOUN
ajfa-11161	368	3	,	,	PUNCT
ajfa-11161	368	4	22(3	22(3	NUM
ajfa-11161	368	5	)	)	PUNCT
ajfa-11161	368	6	,	,	PUNCT
ajfa-11161	368	7	202	202	NUM
ajfa-11161	368	8	-	-	SYM
ajfa-11161	368	9	224	224	NUM
ajfa-11161	368	10	.	.	PUNCT
ajfa-11161	369	1	https://doi.org/10.2307/3665939	https://doi.org/10.2307/3665939	NUM
ajfa-11161	369	2	truong	truong	PROPN
ajfa-11161	369	3	,	,	PUNCT
ajfa-11161	369	4	g.	g.	PROPN
ajfa-11161	369	5	,	,	PUNCT
ajfa-11161	369	6	partington	partington	NOUN
ajfa-11161	369	7	,	,	PUNCT
ajfa-11161	369	8	g.	g.	PROPN
ajfa-11161	369	9	,	,	PUNCT
ajfa-11161	369	10	&	&	CCONJ
ajfa-11161	369	11	peat	peat	NOUN
ajfa-11161	369	12	,	,	PUNCT
ajfa-11161	369	13	m.(2008	m.(2008	PROPN
ajfa-11161	369	14	)	)	PUNCT
ajfa-11161	369	15	.	.	PUNCT
ajfa-11161	370	1	cost	cost	NOUN
ajfa-11161	370	2	of	of	ADP
ajfa-11161	370	3	capital	capital	NOUN
ajfa-11161	370	4	estimation	estimation	NOUN
ajfa-11161	370	5	and	and	CCONJ
ajfa-11161	370	6	capital	capital	NOUN
ajfa-11161	370	7	budgeting	budgeting	NOUN
ajfa-11161	370	8	practice	practice	NOUN
ajfa-11161	370	9	in	in	ADP
ajfa-11161	370	10	australia	australia	PROPN
ajfa-11161	370	11	.	.	PUNCT
ajfa-11161	371	1	australian	australian	ADJ
ajfa-11161	371	2	journal	journal	NOUN
ajfa-11161	371	3	of	of	ADP
ajfa-11161	371	4	management	management	NOUN
ajfa-11161	371	5	,	,	PUNCT
ajfa-11161	371	6	33(1	33(1	NUM
ajfa-11161	371	7	)	)	PUNCT
ajfa-11161	371	8	,	,	PUNCT
ajfa-11161	371	9	95	95	NUM
ajfa-11161	371	10	-	-	SYM
ajfa-11161	371	11	121	121	NUM
ajfa-11161	371	12	.	.	PUNCT
ajfa-11161	372	1	https://doi.org/10.1177/031289620803300106	https://doi.org/10.1177/031289620803300106	NOUN
ajfa-11161	372	2	tufuor	tufuor	NOUN
ajfa-11161	372	3	,	,	PUNCT
ajfa-11161	372	4	a.n.k	a.n.k	ADV
ajfa-11161	372	5	.	.	PROPN
ajfa-11161	372	6	,	,	PUNCT
ajfa-11161	372	7	&	&	CCONJ
ajfa-11161	372	8	doku	doku	PROPN
ajfa-11161	372	9	,	,	PUNCT
ajfa-11161	372	10	j.n.(2013	j.n.(2013	PROPN
ajfa-11161	372	11	)	)	PUNCT
ajfa-11161	372	12	.	.	PUNCT
ajfa-11161	373	1	capital	capital	NOUN
ajfa-11161	373	2	budgeting	budget	VERB
ajfa-11161	373	3	practices	practice	NOUN
ajfa-11161	373	4	of	of	ADP
ajfa-11161	373	5	emerging	emerge	VERB
ajfa-11161	373	6	market	market	NOUN
ajfa-11161	373	7	economies	economy	NOUN
ajfa-11161	373	8	:	:	PUNCT
ajfa-11161	373	9	evidence	evidence	NOUN
ajfa-11161	373	10	from	from	ADP
ajfa-11161	373	11	listed	list	VERB
ajfa-11161	373	12	ghanain	ghanain	NOUN
ajfa-11161	373	13	firms	firm	NOUN
ajfa-11161	373	14	.	.	PUNCT
ajfa-11161	374	1	research	research	NOUN
ajfa-11161	374	2	journal	journal	PROPN
ajfa-11161	374	3	of	of	ADP
ajfa-11161	374	4	finance	finance	NOUN
ajfa-11161	374	5	and	and	CCONJ
ajfa-11161	374	6	accounting	accounting	NOUN
ajfa-11161	374	7	,	,	PUNCT
ajfa-11161	374	8	4(17	4(17	NUM
ajfa-11161	374	9	)	)	PUNCT
ajfa-11161	374	10	,	,	PUNCT
ajfa-11161	374	11	26	26	NUM
ajfa-11161	374	12	-	-	SYM
ajfa-11161	374	13	35	35	NUM
ajfa-11161	374	14	.	.	PUNCT
ajfa-11161	375	1	verbeeten	verbeeten	NOUN
ajfa-11161	375	2	,	,	PUNCT
ajfa-11161	375	3	f.h.m.(2006	f.h.m.(2006	ADJ
ajfa-11161	375	4	)	)	PUNCT
ajfa-11161	375	5	.	.	PUNCT
ajfa-11161	376	1	do	do	AUX
ajfa-11161	376	2	organizations	organization	NOUN
ajfa-11161	376	3	adopt	adopt	VERB
ajfa-11161	376	4	sophisticated	sophisticated	ADJ
ajfa-11161	376	5	capital	capital	NOUN
ajfa-11161	376	6	budgeting	budgeting	NOUN
ajfa-11161	376	7	practices	practice	NOUN
ajfa-11161	376	8	to	to	PART
ajfa-11161	376	9	deal	deal	VERB
ajfa-11161	376	10	with	with	ADP
ajfa-11161	376	11	uncertainty	uncertainty	NOUN
ajfa-11161	376	12	in	in	ADP
ajfa-11161	376	13	the	the	DET
ajfa-11161	376	14	investment	investment	NOUN
ajfa-11161	376	15	decision	decision	NOUN
ajfa-11161	376	16	?	?	PUNCT
ajfa-11161	377	1	a	a	DET
ajfa-11161	377	2	research	research	NOUN
ajfa-11161	377	3	note	note	NOUN
ajfa-11161	377	4	.	.	PUNCT
ajfa-11161	378	1	management	management	NOUN
ajfa-11161	378	2	accounting	accounting	NOUN
ajfa-11161	378	3	research	research	NOUN
ajfa-11161	378	4	,	,	PUNCT
ajfa-11161	378	5	17(1	17(1	NUM
ajfa-11161	378	6	)	)	PUNCT
ajfa-11161	378	7	,	,	PUNCT
ajfa-11161	378	8	106	106	NUM
ajfa-11161	378	9	-	-	SYM
ajfa-11161	378	10	120	120	NUM
ajfa-11161	378	11	.	.	PUNCT
ajfa-11161	379	1	https://doi.org/10.1016/j.mar.2005.07.002	https://doi.org/10.1016/j.mar.2005.07.002	PROPN
ajfa-11161	379	2	verma	verma	PROPN
ajfa-11161	379	3	,	,	PUNCT
ajfa-11161	379	4	s.	s.	PROPN
ajfa-11161	379	5	,	,	PUNCT
ajfa-11161	379	6	gupta	gupta	PROPN
ajfa-11161	379	7	,	,	PUNCT
ajfa-11161	379	8	s.	s.	PROPN
ajfa-11161	379	9	,	,	PUNCT
ajfa-11161	379	10	&	&	CCONJ
ajfa-11161	379	11	batra	batra	PROPN
ajfa-11161	379	12	,	,	PUNCT
ajfa-11161	379	13	r.(2009	r.(2009	NOUN
ajfa-11161	379	14	)	)	PUNCT
ajfa-11161	379	15	.	.	PUNCT
ajfa-11161	380	1	a	a	DET
ajfa-11161	380	2	survey	survey	NOUN
ajfa-11161	380	3	of	of	ADP
ajfa-11161	380	4	capital	capital	NOUN
ajfa-11161	380	5	budgeting	budgeting	NOUN
ajfa-11161	380	6	practices	practice	NOUN
ajfa-11161	380	7	in	in	ADP
ajfa-11161	380	8	corporate	corporate	ADJ
ajfa-11161	380	9	india	india	PROPN
ajfa-11161	380	10	.	.	PUNCT
ajfa-11161	381	1	the	the	DET
ajfa-11161	381	2	journal	journal	PROPN
ajfa-11161	381	3	of	of	ADP
ajfa-11161	381	4	business	business	PROPN
ajfa-11161	381	5	perspective	perspective	NOUN
ajfa-11161	381	6	,	,	PUNCT
ajfa-11161	381	7	13(3	13(3	NUM
ajfa-11161	381	8	)	)	PUNCT
ajfa-11161	381	9	,	,	PUNCT
ajfa-11161	381	10	1	1	NUM
ajfa-11161	381	11	-	-	SYM
ajfa-11161	381	12	17	17	NUM
ajfa-11161	381	13	.	.	PUNCT
ajfa-11161	382	1	https://doi.org/10.1177/097226290901300301	https://doi.org/10.1177/097226290901300301	PROPN
ajfa-11161	382	2	williams	williams	PROPN
ajfa-11161	382	3	,	,	PUNCT
ajfa-11161	382	4	j.j	j.j	PROPN
ajfa-11161	382	5	.	.	PROPN
ajfa-11161	382	6	,	,	PUNCT
ajfa-11161	382	7	&	&	CCONJ
ajfa-11161	382	8	seaman	seaman	PROPN
ajfa-11161	382	9	,	,	PUNCT
ajfa-11161	382	10	a.e.(2001).predicting	a.e.(2001).predicte	VERB
ajfa-11161	382	11	change	change	NOUN
ajfa-11161	382	12	in	in	ADP
ajfa-11161	382	13	management	management	NOUN
ajfa-11161	382	14	accounting	accounting	NOUN
ajfa-11161	382	15	systems	system	NOUN
ajfa-11161	382	16	:	:	PUNCT
ajfa-11161	382	17	national	national	ADJ
ajfa-11161	382	18	culture	culture	NOUN
ajfa-11161	382	19	and	and	CCONJ
ajfa-11161	382	20	industry	industry	NOUN
ajfa-11161	382	21	effects	effect	NOUN
ajfa-11161	382	22	.	.	PUNCT
ajfa-11161	383	1	accounting	accounting	NOUN
ajfa-11161	383	2	,	,	PUNCT
ajfa-11161	383	3	organizations	organization	NOUN
ajfa-11161	383	4	and	and	CCONJ
ajfa-11161	383	5	society	society	NOUN
ajfa-11161	383	6	,	,	PUNCT
ajfa-11161	383	7	26(4	26(4	NUM
ajfa-11161	383	8	)	)	PUNCT
ajfa-11161	383	9	,	,	PUNCT
ajfa-11161	383	10	443	443	NUM
ajfa-11161	383	11	-	-	SYM
ajfa-11161	383	12	460	460	NUM
ajfa-11161	383	13	.	.	PUNCT
ajfa-11161	384	1	https://doi.org/10.1016/s0361-3682(01)00002-2	https://doi.org/10.1016/s0361-3682(01)00002-2	PROPN
ajfa-11161	384	2	wnuk	wnuk	NOUN
ajfa-11161	384	3	-	-	PUNCT
ajfa-11161	384	4	pel	pel	NOUN
ajfa-11161	384	5	,	,	PUNCT
ajfa-11161	384	6	t.(2014).capital	t.(2014).capital	ADJ
ajfa-11161	384	7	budgeting	budgeting	NOUN
ajfa-11161	384	8	practices	practice	NOUN
ajfa-11161	384	9	in	in	ADP
ajfa-11161	384	10	non	non	ADJ
ajfa-11161	384	11	-	-	ADJ
ajfa-11161	384	12	manufacturing	manufacturing	ADJ
ajfa-11161	384	13	companies	company	NOUN
ajfa-11161	384	14	in	in	ADP
ajfa-11161	384	15	poland	poland	PROPN
ajfa-11161	384	16	.	.	PUNCT
ajfa-11161	385	1	social	social	ADJ
ajfa-11161	385	2	sciences	sciences	PROPN
ajfa-11161	385	3	,	,	PUNCT
ajfa-11161	385	4	82(4	82(4	NUM
ajfa-11161	385	5	)	)	PUNCT
ajfa-11161	385	6	,	,	PUNCT
ajfa-11161	385	7	59	59	NUM
ajfa-11161	385	8	-	-	SYM
ajfa-11161	385	9	69	69	NUM
ajfa-11161	385	10	.	.	PUNCT
ajfa-11161	386	1	https://doi.org/10.5755/j01.ss.82.4.6612	https://doi.org/10.5755/j01.ss.82.4.6612	AUX
ajfa-11161	386	2	wolffsen	wolffsen	NOUN
ajfa-11161	386	3	,	,	PUNCT
ajfa-11161	386	4	p.	p.	NOUN
ajfa-11161	386	5	(	(	PUNCT
ajfa-11161	386	6	2012	2012	NUM
ajfa-11161	386	7	)	)	PUNCT
ajfa-11161	386	8	.	.	PUNCT
ajfa-11161	387	1	modification	modification	NOUN
ajfa-11161	387	2	of	of	ADP
ajfa-11161	387	3	capital	capital	NOUN
ajfa-11161	387	4	budgeting	budget	VERB
ajfa-11161	387	5	under	under	ADP
ajfa-11161	387	6	uncertainty	uncertainty	NOUN
ajfa-11161	387	7	.	.	PUNCT
ajfa-11161	388	1	taikomoji	taikomoji	NOUN
ajfa-11161	388	2	ekonomika	ekonomika	NOUN
ajfa-11161	388	3	:	:	PUNCT
ajfa-11161	388	4	sisteminiai	sisteminiai	VERB
ajfa-11161	388	5	tyrimai	tyrimai	PROPN
ajfa-11161	388	6	,	,	PUNCT
ajfa-11161	388	7	(	(	PUNCT
ajfa-11161	388	8	6/2	6/2	NUM
ajfa-11161	388	9	)	)	PUNCT
ajfa-11161	388	10	,	,	PUNCT
ajfa-11161	388	11	143	143	NUM
ajfa-11161	388	12	-	-	SYM
ajfa-11161	388	13	159	159	NUM
ajfa-11161	388	14	.	.	PUNCT
ajfa-11161	389	1	https://doi.org/10.7220/aesr.1822.7996.2012.6.2.9	https://doi.org/10.7220/aesr.1822.7996.2012.6.2.9	PROPN
ajfa-11161	389	2	wong	wong	PROPN
ajfa-11161	389	3	,	,	PUNCT
ajfa-11161	389	4	k.a	k.a	PROPN
ajfa-11161	389	5	.	.	PROPN
ajfa-11161	389	6	,	,	PUNCT
ajfa-11161	389	7	farragher	farragher	PROPN
ajfa-11161	389	8	,	,	PUNCT
ajfa-11161	389	9	e.	e.	PROPN
ajfa-11161	389	10	j.	j.	PROPN
ajfa-11161	389	11	,	,	PUNCT
ajfa-11161	389	12	&	&	CCONJ
ajfa-11161	389	13	leung	leung	PROPN
ajfa-11161	389	14	,	,	PUNCT
ajfa-11161	389	15	r.	r.	PROPN
ajfa-11161	389	16	k.	k.	PROPN
ajfa-11161	390	1	c.(1987).capital	c.(1987).capital	PROPN
ajfa-11161	390	2	investment	investment	NOUN
ajfa-11161	390	3	practices	practice	NOUN
ajfa-11161	390	4	:	:	PUNCT
ajfa-11161	390	5	a	a	DET
ajfa-11161	390	6	survey	survey	NOUN
ajfa-11161	390	7	of	of	ADP
ajfa-11161	390	8	large	large	ADJ
ajfa-11161	390	9	corporations	corporation	NOUN
ajfa-11161	390	10	in	in	ADP
ajfa-11161	390	11	malaysia	malaysia	PROPN
ajfa-11161	390	12	,	,	PUNCT
ajfa-11161	390	13	singapore	singapore	PROPN
ajfa-11161	390	14	and	and	CCONJ
ajfa-11161	390	15	hong	hong	PROPN
ajfa-11161	390	16	kong	kong	PROPN
ajfa-11161	390	17	.	.	PUNCT
ajfa-11161	391	1	asia	asia	PROPN
ajfa-11161	391	2	-	-	PUNCT
ajfa-11161	391	3	pacific	pacific	PROPN
ajfa-11161	391	4	journal	journal	PROPN
ajfa-11161	391	5	of	of	ADP
ajfa-11161	391	6	management	management	NOUN
ajfa-11161	391	7	,	,	PUNCT
ajfa-11161	391	8	4(2	4(2	NUM
ajfa-11161	391	9	)	)	PUNCT
ajfa-11161	391	10	,	,	PUNCT
ajfa-11161	391	11	112	112	NUM
ajfa-11161	391	12	-	-	SYM
ajfa-11161	391	13	123	123	NUM
ajfa-11161	391	14	.	.	PUNCT
ajfa-11161	392	1	https://doi.org/10.1007/bf01732852	https://doi.org/10.1007/bf01732852	PROPN
ajfa-11161	392	2	zubairi	zubairi	PROPN
ajfa-11161	392	3	,	,	PUNCT
ajfa-11161	392	4	h.j.(2008).capital	h.j.(2008).capital	ADJ
ajfa-11161	392	5	budgeting	budget	VERB
ajfa-11161	392	6	decision	decision	NOUN
ajfa-11161	392	7	making	make	VERB
ajfa-11161	392	8	practices	practice	NOUN
ajfa-11161	392	9	in	in	ADP
ajfa-11161	392	10	pakistan	pakistan	PROPN
ajfa-11161	392	11	.	.	PUNCT
ajfa-11161	393	1	https://doi.org/10.2139/ssrn.1308662	https://doi.org/10.2139/ssrn.1308662	PROPN