id	sid	tid	token	lemma	pos
ajfa-11212	1	1	microsoft	microsoft	PROPN
ajfa-11212	1	2	word	word	NOUN
ajfa-11212	1	3	11212	11212	NUM
ajfa-11212	1	4	-	-	SYM
ajfa-11212	1	5	41364	41364	NUM
ajfa-11212	1	6	-	-	SYM
ajfa-11212	1	7	3	3	NUM
ajfa-11212	1	8	-	-	PUNCT
ajfa-11212	1	9	sm	sm	NOUN
ajfa-11212	1	10	_	_	PUNCT
ajfa-11212	1	11	1_-writer2	1_-writer2	NUM
ajfa-11212	1	12	-	-	PUNCT
ajfa-11212	1	13	new	new	ADJ
ajfa-11212	1	14	asian	asian	ADJ
ajfa-11212	1	15	journal	journal	NOUN
ajfa-11212	1	16	of	of	ADP
ajfa-11212	1	17	finance	finance	PROPN
ajfa-11212	1	18	&	&	CCONJ
ajfa-11212	1	19	accounting	accounting	PROPN
ajfa-11212	1	20	issn	issn	PROPN
ajfa-11212	1	21	1946	1946	NUM
ajfa-11212	1	22	-	-	PUNCT
ajfa-11212	1	23	052x	052x	PROPN
ajfa-11212	1	24	2017	2017	NUM
ajfa-11212	1	25	,	,	PUNCT
ajfa-11212	1	26	vol	vol	NOUN
ajfa-11212	1	27	.	.	NOUN
ajfa-11212	1	28	9	9	NUM
ajfa-11212	1	29	,	,	PUNCT
ajfa-11212	1	30	no	no	INTJ
ajfa-11212	1	31	.	.	NOUN
ajfa-11212	1	32	1	1	NUM
ajfa-11212	1	33	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11212	1	34	375	375	NUM
ajfa-11212	1	35	the	the	DET
ajfa-11212	1	36	possibility	possibility	NOUN
ajfa-11212	1	37	of	of	ADP
ajfa-11212	1	38	the	the	DET
ajfa-11212	1	39	jordanian	jordanian	ADJ
ajfa-11212	1	40	industrial	industrial	ADJ
ajfa-11212	1	41	corporations	corporation	NOUN
ajfa-11212	1	42	to	to	PART
ajfa-11212	1	43	apply	apply	VERB
ajfa-11212	1	44	the	the	DET
ajfa-11212	1	45	ifrs	ifrs	PROPN
ajfa-11212	1	46	no	no	NOUN
ajfa-11212	1	47	.	.	PROPN
ajfa-11212	1	48	15	15	NUM
ajfa-11212	1	49	hasan	hasan	PROPN
ajfa-11212	1	50	mahmoud	mahmoud	PROPN
ajfa-11212	1	51	al	al	PROPN
ajfa-11212	1	52	-	-	PUNCT
ajfa-11212	1	53	shatnawi	shatnawi	PROPN
ajfa-11212	1	54	department	department	PROPN
ajfa-11212	1	55	of	of	ADP
ajfa-11212	1	56	accounting	accounting	PROPN
ajfa-11212	1	57	,	,	PUNCT
ajfa-11212	1	58	irbid	irbid	VERB
ajfa-11212	1	59	national	national	ADJ
ajfa-11212	1	60	university	university	PROPN
ajfa-11212	1	61	,	,	PUNCT
ajfa-11212	1	62	jordan	jordan	PROPN
ajfa-11212	1	63	e	e	PROPN
ajfa-11212	1	64	-	-	NOUN
ajfa-11212	1	65	mail	mail	NOUN
ajfa-11212	1	66	:	:	PUNCT
ajfa-11212	1	67	hsnshatnawi@gmail.com	hsnshatnawi@gmail.com	X
ajfa-11212	1	68	received	receive	VERB
ajfa-11212	1	69	:	:	PUNCT
ajfa-11212	1	70	may	may	AUX
ajfa-11212	1	71	13	13	NUM
ajfa-11212	1	72	,	,	PUNCT
ajfa-11212	1	73	2017	2017	NUM
ajfa-11212	1	74	accepted	accept	VERB
ajfa-11212	1	75	:	:	PUNCT
ajfa-11212	1	76	june	june	PROPN
ajfa-11212	1	77	11	11	NUM
ajfa-11212	1	78	,	,	PUNCT
ajfa-11212	1	79	2017	2017	NUM
ajfa-11212	1	80	published	publish	VERB
ajfa-11212	1	81	:	:	PUNCT
ajfa-11212	1	82	june	june	PROPN
ajfa-11212	1	83	11	11	NUM
ajfa-11212	1	84	,	,	PUNCT
ajfa-11212	1	85	2017	2017	NUM
ajfa-11212	1	86	doi:10.5296	doi:10.5296	NOUN
ajfa-11212	1	87	/	/	SYM
ajfa-11212	1	88	ajfa.v9i1.11212	ajfa.v9i1.11212	NUM
ajfa-11212	1	89	url	url	PROPN
ajfa-11212	1	90	:	:	PUNCT
ajfa-11212	1	91	http://dx.doi.org/10.5296/ajfa.v9i1.11212	http://dx.doi.org/10.5296/ajfa.v9i1.11212	PROPN
ajfa-11212	1	92	abstract	abstract	NOUN
ajfa-11212	1	93	the	the	DET
ajfa-11212	1	94	goal	goal	NOUN
ajfa-11212	1	95	of	of	ADP
ajfa-11212	1	96	this	this	DET
ajfa-11212	1	97	study	study	NOUN
ajfa-11212	1	98	is	be	AUX
ajfa-11212	1	99	to	to	PART
ajfa-11212	1	100	explore	explore	VERB
ajfa-11212	1	101	the	the	DET
ajfa-11212	1	102	possibility	possibility	NOUN
ajfa-11212	1	103	for	for	SCONJ
ajfa-11212	1	104	the	the	DET
ajfa-11212	1	105	jordanian	jordanian	ADJ
ajfa-11212	1	106	industrial	industrial	ADJ
ajfa-11212	1	107	corporations	corporation	NOUN
ajfa-11212	1	108	to	to	PART
ajfa-11212	1	109	apply	apply	VERB
ajfa-11212	1	110	the	the	DET
ajfa-11212	1	111	international	international	ADJ
ajfa-11212	1	112	financial	financial	ADJ
ajfa-11212	1	113	reporting	reporting	NOUN
ajfa-11212	1	114	standers	stander	NOUN
ajfa-11212	1	115	(	(	PUNCT
ajfa-11212	1	116	ifrs	ifrs	PROPN
ajfa-11212	1	117	)	)	PUNCT
ajfa-11212	1	118	no	no	NOUN
ajfa-11212	1	119	.	.	NOUN
ajfa-11212	1	120	15	15	NUM
ajfa-11212	1	121	from	from	ADP
ajfa-11212	1	122	the	the	DET
ajfa-11212	1	123	point	point	NOUN
ajfa-11212	1	124	of	of	ADP
ajfa-11212	1	125	view	view	NOUN
ajfa-11212	1	126	of	of	ADP
ajfa-11212	1	127	the	the	DET
ajfa-11212	1	128	financial	financial	ADJ
ajfa-11212	1	129	reporting	reporting	NOUN
ajfa-11212	1	130	preparers	preparer	NOUN
ajfa-11212	1	131	.	.	PUNCT
ajfa-11212	2	1	to	to	PART
ajfa-11212	2	2	achieve	achieve	VERB
ajfa-11212	2	3	the	the	DET
ajfa-11212	2	4	objectives	objective	NOUN
ajfa-11212	2	5	of	of	ADP
ajfa-11212	2	6	the	the	DET
ajfa-11212	2	7	study	study	NOUN
ajfa-11212	2	8	,	,	PUNCT
ajfa-11212	2	9	a	a	DET
ajfa-11212	2	10	questionnaire	questionnaire	NOUN
ajfa-11212	2	11	was	be	AUX
ajfa-11212	2	12	designed	design	VERB
ajfa-11212	2	13	and	and	CCONJ
ajfa-11212	2	14	distributed	distribute	VERB
ajfa-11212	2	15	to	to	ADP
ajfa-11212	2	16	a	a	DET
ajfa-11212	2	17	sample	sample	NOUN
ajfa-11212	2	18	consisting	consist	VERB
ajfa-11212	2	19	of	of	ADP
ajfa-11212	2	20	84	84	NUM
ajfa-11212	2	21	individuals	individual	NOUN
ajfa-11212	2	22	.	.	PUNCT
ajfa-11212	3	1	descriptive	descriptive	ADJ
ajfa-11212	3	2	statistics	statistic	NOUN
ajfa-11212	3	3	were	be	AUX
ajfa-11212	3	4	used	use	VERB
ajfa-11212	3	5	to	to	PART
ajfa-11212	3	6	describe	describe	VERB
ajfa-11212	3	7	the	the	DET
ajfa-11212	3	8	study	study	NOUN
ajfa-11212	3	9	sample	sample	NOUN
ajfa-11212	3	10	such	such	ADJ
ajfa-11212	3	11	as	as	ADP
ajfa-11212	3	12	the	the	DET
ajfa-11212	3	13	frequencies	frequency	NOUN
ajfa-11212	3	14	,	,	PUNCT
ajfa-11212	3	15	arithmetic	arithmetic	ADJ
ajfa-11212	3	16	mean	mean	NOUN
ajfa-11212	3	17	,	,	PUNCT
ajfa-11212	3	18	and	and	CCONJ
ajfa-11212	3	19	standard	standard	ADJ
ajfa-11212	3	20	deviation	deviation	NOUN
ajfa-11212	3	21	.	.	PUNCT
ajfa-11212	4	1	in	in	ADP
ajfa-11212	4	2	addition	addition	NOUN
ajfa-11212	4	3	,	,	PUNCT
ajfa-11212	4	4	the	the	DET
ajfa-11212	4	5	one	one	NUM
ajfa-11212	4	6	-	-	PUNCT
ajfa-11212	4	7	sample	sample	NOUN
ajfa-11212	4	8	t	t	PROPN
ajfa-11212	4	9	-	-	PUNCT
ajfa-11212	4	10	test	test	NOUN
ajfa-11212	4	11	was	be	AUX
ajfa-11212	4	12	employed	employ	VERB
ajfa-11212	4	13	to	to	PART
ajfa-11212	4	14	test	test	VERB
ajfa-11212	4	15	the	the	DET
ajfa-11212	4	16	study	study	NOUN
ajfa-11212	4	17	hypotheses	hypothesis	NOUN
ajfa-11212	4	18	at	at	ADP
ajfa-11212	4	19	the	the	DET
ajfa-11212	4	20	0.05	0.05	NUM
ajfa-11212	4	21	level	level	NOUN
ajfa-11212	4	22	of	of	ADP
ajfa-11212	4	23	significance	significance	NOUN
ajfa-11212	4	24	.	.	PUNCT
ajfa-11212	5	1	this	this	DET
ajfa-11212	5	2	study	study	NOUN
ajfa-11212	5	3	showed	show	VERB
ajfa-11212	5	4	that	that	SCONJ
ajfa-11212	5	5	it	it	PRON
ajfa-11212	5	6	is	be	AUX
ajfa-11212	5	7	possible	possible	ADJ
ajfa-11212	5	8	for	for	SCONJ
ajfa-11212	5	9	the	the	DET
ajfa-11212	5	10	jordanian	jordanian	ADJ
ajfa-11212	5	11	industrial	industrial	ADJ
ajfa-11212	5	12	corporations	corporation	NOUN
ajfa-11212	5	13	to	to	PART
ajfa-11212	5	14	commit	commit	VERB
ajfa-11212	5	15	to	to	ADP
ajfa-11212	5	16	the	the	DET
ajfa-11212	5	17	requirements	requirement	NOUN
ajfa-11212	5	18	for	for	ADP
ajfa-11212	5	19	revenue	revenue	NOUN
ajfa-11212	5	20	recognition	recognition	NOUN
ajfa-11212	5	21	and	and	CCONJ
ajfa-11212	5	22	the	the	DET
ajfa-11212	5	23	accounting	accounting	NOUN
ajfa-11212	5	24	measurement	measurement	NOUN
ajfa-11212	5	25	.	.	PUNCT
ajfa-11212	6	1	as	as	ADV
ajfa-11212	6	2	well	well	ADV
ajfa-11212	6	3	as	as	SCONJ
ajfa-11212	6	4	it	it	PRON
ajfa-11212	6	5	is	be	AUX
ajfa-11212	6	6	not	not	PART
ajfa-11212	6	7	possible	possible	ADJ
ajfa-11212	6	8	commit	commit	VERB
ajfa-11212	6	9	to	to	ADP
ajfa-11212	6	10	the	the	DET
ajfa-11212	6	11	requirements	requirement	NOUN
ajfa-11212	6	12	for	for	ADP
ajfa-11212	6	13	the	the	DET
ajfa-11212	6	14	accounting	accounting	NOUN
ajfa-11212	6	15	disclosure	disclosure	NOUN
ajfa-11212	6	16	of	of	ADP
ajfa-11212	6	17	the	the	DET
ajfa-11212	6	18	revenues	revenue	NOUN
ajfa-11212	6	19	according	accord	VERB
ajfa-11212	6	20	to	to	ADP
ajfa-11212	6	21	the	the	DET
ajfa-11212	6	22	ifrs	ifrs	PROPN
ajfa-11212	6	23	15	15	NUM
ajfa-11212	6	24	.	.	PUNCT
ajfa-11212	7	1	furthermore	furthermore	ADV
ajfa-11212	7	2	,	,	PUNCT
ajfa-11212	7	3	this	this	DET
ajfa-11212	7	4	study	study	NOUN
ajfa-11212	7	5	recommended	recommend	VERB
ajfa-11212	7	6	to	to	PART
ajfa-11212	7	7	encouraging	encourage	VERB
ajfa-11212	7	8	the	the	DET
ajfa-11212	7	9	corporations	corporation	NOUN
ajfa-11212	7	10	to	to	PART
ajfa-11212	7	11	commit	commit	VERB
ajfa-11212	7	12	to	to	ADP
ajfa-11212	7	13	the	the	DET
ajfa-11212	7	14	requirements	requirement	NOUN
ajfa-11212	7	15	for	for	ADP
ajfa-11212	7	16	revenue	revenue	NOUN
ajfa-11212	7	17	disclosure	disclosure	NOUN
ajfa-11212	7	18	according	accord	VERB
ajfa-11212	7	19	to	to	ADP
ajfa-11212	7	20	the	the	DET
ajfa-11212	7	21	ifrs	ifrs	NOUN
ajfa-11212	7	22	15	15	NUM
ajfa-11212	7	23	in	in	ADP
ajfa-11212	7	24	such	such	DET
ajfa-11212	7	25	a	a	DET
ajfa-11212	7	26	way	way	NOUN
ajfa-11212	7	27	as	as	SCONJ
ajfa-11212	7	28	to	to	PART
ajfa-11212	7	29	reinforce	reinforce	VERB
ajfa-11212	7	30	/	/	SYM
ajfa-11212	7	31	foster	foster	ADJ
ajfa-11212	7	32	trust	trust	NOUN
ajfa-11212	7	33	of	of	ADP
ajfa-11212	7	34	the	the	DET
ajfa-11212	7	35	users	user	NOUN
ajfa-11212	7	36	of	of	ADP
ajfa-11212	7	37	the	the	DET
ajfa-11212	7	38	accounting	accounting	NOUN
ajfa-11212	7	39	information	information	NOUN
ajfa-11212	7	40	in	in	ADP
ajfa-11212	7	41	the	the	DET
ajfa-11212	7	42	financial	financial	ADJ
ajfa-11212	7	43	reports	report	NOUN
ajfa-11212	7	44	.	.	PUNCT
ajfa-11212	8	1	keywords	keyword	NOUN
ajfa-11212	8	2	:	:	PUNCT
ajfa-11212	8	3	ifrs	ifrs	PROPN
ajfa-11212	8	4	15	15	NUM
ajfa-11212	8	5	,	,	PUNCT
ajfa-11212	8	6	revenue	revenue	NOUN
ajfa-11212	8	7	recognition	recognition	NOUN
ajfa-11212	8	8	,	,	PUNCT
ajfa-11212	8	9	revenue	revenue	NOUN
ajfa-11212	8	10	measurement	measurement	NOUN
ajfa-11212	8	11	,	,	PUNCT
ajfa-11212	8	12	revenue	revenue	NOUN
ajfa-11212	8	13	disclosure	disclosure	NOUN
ajfa-11212	8	14	,	,	PUNCT
ajfa-11212	8	15	jordanian	jordanian	ADJ
ajfa-11212	8	16	industrial	industrial	ADJ
ajfa-11212	8	17	asian	asian	ADJ
ajfa-11212	8	18	journal	journal	NOUN
ajfa-11212	8	19	of	of	ADP
ajfa-11212	8	20	finance	finance	PROPN
ajfa-11212	8	21	&	&	CCONJ
ajfa-11212	8	22	accounting	accounting	PROPN
ajfa-11212	8	23	issn	issn	PROPN
ajfa-11212	8	24	1946	1946	NUM
ajfa-11212	8	25	-	-	PUNCT
ajfa-11212	8	26	052x	052x	PROPN
ajfa-11212	8	27	2017	2017	NUM
ajfa-11212	8	28	,	,	PUNCT
ajfa-11212	8	29	vol	vol	NOUN
ajfa-11212	8	30	.	.	NOUN
ajfa-11212	8	31	9	9	NUM
ajfa-11212	8	32	,	,	PUNCT
ajfa-11212	8	33	no	no	INTJ
ajfa-11212	8	34	.	.	NOUN
ajfa-11212	8	35	1	1	NUM
ajfa-11212	8	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	8	37	376	376	NUM
ajfa-11212	8	38	1	1	NUM
ajfa-11212	8	39	.	.	PUNCT
ajfa-11212	9	1	introduction	introduction	NOUN
ajfa-11212	9	2	accounting	accounting	NOUN
ajfa-11212	9	3	plays	play	VERB
ajfa-11212	9	4	an	an	DET
ajfa-11212	9	5	essential	essential	ADJ
ajfa-11212	9	6	and	and	CCONJ
ajfa-11212	9	7	important	important	ADJ
ajfa-11212	9	8	role	role	NOUN
ajfa-11212	9	9	in	in	ADP
ajfa-11212	9	10	efficiency	efficiency	NOUN
ajfa-11212	9	11	of	of	ADP
ajfa-11212	9	12	the	the	DET
ajfa-11212	9	13	capital	capital	NOUN
ajfa-11212	9	14	markets	market	NOUN
ajfa-11212	9	15	and	and	CCONJ
ajfa-11212	9	16	in	in	ADP
ajfa-11212	9	17	influencing	influence	VERB
ajfa-11212	9	18	the	the	DET
ajfa-11212	9	19	investment	investment	NOUN
ajfa-11212	9	20	decisions	decision	NOUN
ajfa-11212	9	21	through	through	ADP
ajfa-11212	9	22	the	the	DET
ajfa-11212	9	23	financial	financial	ADJ
ajfa-11212	9	24	reports	report	NOUN
ajfa-11212	9	25	which	which	PRON
ajfa-11212	9	26	the	the	DET
ajfa-11212	9	27	companies	company	NOUN
ajfa-11212	9	28	prepare	prepare	VERB
ajfa-11212	9	29	.	.	PUNCT
ajfa-11212	10	1	these	these	DET
ajfa-11212	10	2	reports	report	NOUN
ajfa-11212	10	3	must	must	AUX
ajfa-11212	10	4	provide	provide	VERB
ajfa-11212	10	5	the	the	DET
ajfa-11212	10	6	correct	correct	ADJ
ajfa-11212	10	7	and	and	CCONJ
ajfa-11212	10	8	adequate	adequate	ADJ
ajfa-11212	10	9	information	information	NOUN
ajfa-11212	10	10	for	for	ADP
ajfa-11212	10	11	the	the	DET
ajfa-11212	10	12	investors	investor	NOUN
ajfa-11212	10	13	in	in	ADP
ajfa-11212	10	14	the	the	DET
ajfa-11212	10	15	right	right	ADJ
ajfa-11212	10	16	time	time	NOUN
ajfa-11212	10	17	for	for	ADP
ajfa-11212	10	18	taking	take	VERB
ajfa-11212	10	19	their	their	PRON
ajfa-11212	10	20	investment	investment	NOUN
ajfa-11212	10	21	decisions	decision	NOUN
ajfa-11212	10	22	.	.	PUNCT
ajfa-11212	11	1	usually	usually	ADV
ajfa-11212	11	2	,	,	PUNCT
ajfa-11212	11	3	the	the	DET
ajfa-11212	11	4	accountants	accountant	NOUN
ajfa-11212	11	5	face	face	VERB
ajfa-11212	11	6	the	the	DET
ajfa-11212	11	7	potential	potential	ADJ
ajfa-11212	11	8	risks	risk	NOUN
ajfa-11212	11	9	of	of	ADP
ajfa-11212	11	10	bias	bias	NOUN
ajfa-11212	11	11	and	and	CCONJ
ajfa-11212	11	12	misinterpretation	misinterpretation	NOUN
ajfa-11212	11	13	when	when	SCONJ
ajfa-11212	11	14	preparing	prepare	VERB
ajfa-11212	11	15	the	the	DET
ajfa-11212	11	16	financial	financial	ADJ
ajfa-11212	11	17	reports	report	NOUN
ajfa-11212	11	18	.	.	PUNCT
ajfa-11212	12	1	based	base	VERB
ajfa-11212	12	2	on	on	ADP
ajfa-11212	12	3	this	this	PRON
ajfa-11212	12	4	,	,	PUNCT
ajfa-11212	12	5	use	use	NOUN
ajfa-11212	12	6	of	of	ADP
ajfa-11212	12	7	the	the	DET
ajfa-11212	12	8	international	international	ADJ
ajfa-11212	12	9	financial	financial	ADJ
ajfa-11212	12	10	reporting	reporting	NOUN
ajfa-11212	12	11	standards	standard	NOUN
ajfa-11212	12	12	(	(	PUNCT
ajfa-11212	12	13	ifrss	ifrss	NOUN
ajfa-11212	12	14	)	)	PUNCT
ajfa-11212	12	15	when	when	SCONJ
ajfa-11212	12	16	preparing	prepare	VERB
ajfa-11212	12	17	and	and	CCONJ
ajfa-11212	12	18	processing	process	VERB
ajfa-11212	12	19	the	the	DET
ajfa-11212	12	20	financial	financial	ADJ
ajfa-11212	12	21	reports	report	NOUN
ajfa-11212	12	22	became	become	VERB
ajfa-11212	12	23	a	a	DET
ajfa-11212	12	24	basic	basic	ADJ
ajfa-11212	12	25	requirement	requirement	NOUN
ajfa-11212	12	26	for	for	SCONJ
ajfa-11212	12	27	the	the	DET
ajfa-11212	12	28	different	different	ADJ
ajfa-11212	12	29	parties	party	NOUN
ajfa-11212	12	30	to	to	PART
ajfa-11212	12	31	reinforce	reinforce	VERB
ajfa-11212	12	32	transparency	transparency	NOUN
ajfa-11212	12	33	and	and	CCONJ
ajfa-11212	12	34	lend	lend	VERB
ajfa-11212	12	35	them	they	PRON
ajfa-11212	12	36	credibility	credibility	NOUN
ajfa-11212	12	37	(	(	PUNCT
ajfa-11212	12	38	aburman	aburman	NOUN
ajfa-11212	12	39	and	and	CCONJ
ajfa-11212	12	40	abdel	abdel	PROPN
ajfa-11212	12	41	latif	latif	PROPN
ajfa-11212	12	42	,	,	PUNCT
ajfa-11212	12	43	2014	2014	NUM
ajfa-11212	12	44	)	)	PUNCT
ajfa-11212	12	45	.	.	PUNCT
ajfa-11212	13	1	because	because	SCONJ
ajfa-11212	13	2	of	of	ADP
ajfa-11212	13	3	emergence	emergence	NOUN
ajfa-11212	13	4	of	of	ADP
ajfa-11212	13	5	various	various	ADJ
ajfa-11212	13	6	fraud	fraud	NOUN
ajfa-11212	13	7	processes	process	NOUN
ajfa-11212	13	8	in	in	ADP
ajfa-11212	13	9	recording	record	VERB
ajfa-11212	13	10	the	the	DET
ajfa-11212	13	11	revenues	revenue	NOUN
ajfa-11212	13	12	at	at	ADP
ajfa-11212	13	13	the	the	DET
ajfa-11212	13	14	time	time	NOUN
ajfa-11212	13	15	of	of	ADP
ajfa-11212	13	16	disclosure	disclosure	NOUN
ajfa-11212	13	17	,	,	PUNCT
ajfa-11212	13	18	the	the	DET
ajfa-11212	13	19	present	present	ADJ
ajfa-11212	13	20	standards	standard	NOUN
ajfa-11212	13	21	became	become	VERB
ajfa-11212	13	22	relatively	relatively	ADV
ajfa-11212	13	23	weak	weak	ADJ
ajfa-11212	13	24	and	and	CCONJ
ajfa-11212	13	25	inadequate	inadequate	ADJ
ajfa-11212	13	26	to	to	PART
ajfa-11212	13	27	perform	perform	VERB
ajfa-11212	13	28	their	their	PRON
ajfa-11212	13	29	desired	desire	VERB
ajfa-11212	13	30	purpose	purpose	NOUN
ajfa-11212	13	31	as	as	SCONJ
ajfa-11212	13	32	the	the	DET
ajfa-11212	13	33	methods	method	NOUN
ajfa-11212	13	34	multiplied	multiply	VERB
ajfa-11212	13	35	and	and	CCONJ
ajfa-11212	13	36	the	the	DET
ajfa-11212	13	37	selling	selling	NOUN
ajfa-11212	13	38	ways	way	NOUN
ajfa-11212	13	39	varied	varied	ADJ
ajfa-11212	13	40	and	and	CCONJ
ajfa-11212	13	41	no	no	DET
ajfa-11212	13	42	important	important	ADJ
ajfa-11212	13	43	changes	change	NOUN
ajfa-11212	13	44	in	in	ADP
ajfa-11212	13	45	the	the	DET
ajfa-11212	13	46	accounting	accounting	NOUN
ajfa-11212	13	47	evidence	evidence	NOUN
ajfa-11212	13	48	emerged	emerge	VERB
ajfa-11212	13	49	.	.	PUNCT
ajfa-11212	14	1	this	this	DET
ajfa-11212	14	2	shortcoming	shortcoming	NOUN
ajfa-11212	14	3	in	in	ADP
ajfa-11212	14	4	the	the	DET
ajfa-11212	14	5	accounting	accounting	NOUN
ajfa-11212	14	6	standards	standard	NOUN
ajfa-11212	14	7	led	lead	VERB
ajfa-11212	14	8	the	the	DET
ajfa-11212	14	9	companies	company	NOUN
ajfa-11212	14	10	to	to	ADP
ajfa-11212	14	11	manipulating	manipulate	VERB
ajfa-11212	14	12	their	their	PRON
ajfa-11212	14	13	fixed	fix	VERB
ajfa-11212	14	14	revenues	revenue	NOUN
ajfa-11212	14	15	and	and	CCONJ
ajfa-11212	14	16	inveigling	inveigle	VERB
ajfa-11212	14	17	the	the	DET
ajfa-11212	14	18	investor	investor	NOUN
ajfa-11212	14	19	,	,	PUNCT
ajfa-11212	14	20	viewer	viewer	NOUN
ajfa-11212	14	21	,	,	PUNCT
ajfa-11212	14	22	and	and	CCONJ
ajfa-11212	14	23	reviewer	reviewer	NOUN
ajfa-11212	14	24	of	of	ADP
ajfa-11212	14	25	the	the	DET
ajfa-11212	14	26	status	status	NOUN
ajfa-11212	14	27	of	of	ADP
ajfa-11212	14	28	the	the	DET
ajfa-11212	14	29	company	company	NOUN
ajfa-11212	14	30	in	in	ADP
ajfa-11212	14	31	ways	way	NOUN
ajfa-11212	14	32	that	that	PRON
ajfa-11212	14	33	are	be	AUX
ajfa-11212	14	34	consistent	consistent	ADJ
ajfa-11212	14	35	with	with	ADP
ajfa-11212	14	36	old	old	ADJ
ajfa-11212	14	37	standards	standard	NOUN
ajfa-11212	14	38	that	that	PRON
ajfa-11212	14	39	do	do	AUX
ajfa-11212	14	40	not	not	PART
ajfa-11212	14	41	satisfy	satisfy	VERB
ajfa-11212	14	42	the	the	DET
ajfa-11212	14	43	new	new	ADJ
ajfa-11212	14	44	developments	development	NOUN
ajfa-11212	14	45	in	in	ADP
ajfa-11212	14	46	the	the	DET
ajfa-11212	14	47	working	work	VERB
ajfa-11212	14	48	methods	method	NOUN
ajfa-11212	14	49	.	.	PUNCT
ajfa-11212	15	1	therefore	therefore	ADV
ajfa-11212	15	2	,	,	PUNCT
ajfa-11212	15	3	many	many	ADJ
ajfa-11212	15	4	court	court	NOUN
ajfa-11212	15	5	cases	case	NOUN
ajfa-11212	15	6	are	be	AUX
ajfa-11212	15	7	raised	raise	VERB
ajfa-11212	15	8	against	against	ADP
ajfa-11212	15	9	companies	company	NOUN
ajfa-11212	15	10	,	,	PUNCT
ajfa-11212	15	11	especially	especially	ADV
ajfa-11212	15	12	the	the	DET
ajfa-11212	15	13	publicly	publicly	ADV
ajfa-11212	15	14	-	-	PUNCT
ajfa-11212	15	15	listed	list	VERB
ajfa-11212	15	16	ones	one	NOUN
ajfa-11212	15	17	,	,	PUNCT
ajfa-11212	15	18	and	and	CCONJ
ajfa-11212	15	19	against	against	ADP
ajfa-11212	15	20	the	the	DET
ajfa-11212	15	21	legal	legal	ADJ
ajfa-11212	15	22	audit	audit	NOUN
ajfa-11212	15	23	offices	office	NOUN
ajfa-11212	15	24	.	.	PUNCT
ajfa-11212	16	1	most	most	ADJ
ajfa-11212	16	2	of	of	ADP
ajfa-11212	16	3	these	these	DET
ajfa-11212	16	4	cases	case	NOUN
ajfa-11212	16	5	concern	concern	VERB
ajfa-11212	16	6	the	the	DET
ajfa-11212	16	7	process	process	NOUN
ajfa-11212	16	8	of	of	ADP
ajfa-11212	16	9	proving	proving	NOUN
ajfa-11212	16	10	and	and	CCONJ
ajfa-11212	16	11	recognition	recognition	NOUN
ajfa-11212	16	12	of	of	ADP
ajfa-11212	16	13	the	the	DET
ajfa-11212	16	14	revenues	revenue	NOUN
ajfa-11212	16	15	.	.	PUNCT
ajfa-11212	17	1	hence	hence	ADV
ajfa-11212	17	2	,	,	PUNCT
ajfa-11212	17	3	the	the	DET
ajfa-11212	17	4	international	international	ADJ
ajfa-11212	17	5	organizations	organization	NOUN
ajfa-11212	17	6	specific	specific	ADJ
ajfa-11212	17	7	to	to	ADP
ajfa-11212	17	8	issuance	issuance	NOUN
ajfa-11212	17	9	of	of	ADP
ajfa-11212	17	10	the	the	DET
ajfa-11212	17	11	accounting	accounting	NOUN
ajfa-11212	17	12	standards	standard	NOUN
ajfa-11212	17	13	wakened	waken	VERB
ajfa-11212	17	14	and	and	CCONJ
ajfa-11212	17	15	issued	issue	VERB
ajfa-11212	17	16	a	a	DET
ajfa-11212	17	17	new	new	ADJ
ajfa-11212	17	18	standard	standard	NOUN
ajfa-11212	17	19	that	that	PRON
ajfa-11212	17	20	organizes	organize	VERB
ajfa-11212	17	21	the	the	DET
ajfa-11212	17	22	revenue	revenue	NOUN
ajfa-11212	17	23	recording	recording	NOUN
ajfa-11212	17	24	process	process	NOUN
ajfa-11212	17	25	and	and	CCONJ
ajfa-11212	17	26	the	the	DET
ajfa-11212	17	27	time	time	NOUN
ajfa-11212	17	28	of	of	ADP
ajfa-11212	17	29	recognition	recognition	NOUN
ajfa-11212	17	30	of	of	ADP
ajfa-11212	17	31	them	they	PRON
ajfa-11212	17	32	,	,	PUNCT
ajfa-11212	17	33	which	which	PRON
ajfa-11212	17	34	is	be	AUX
ajfa-11212	17	35	the	the	DET
ajfa-11212	17	36	international	international	ADJ
ajfa-11212	17	37	financial	financial	ADJ
ajfa-11212	17	38	reporting	reporting	NOUN
ajfa-11212	17	39	standard	standard	PROPN
ajfa-11212	17	40	no	no	NOUN
ajfa-11212	17	41	.	.	NOUN
ajfa-11212	17	42	15	15	NUM
ajfa-11212	17	43	(	(	PUNCT
ajfa-11212	17	44	ifrs	ifrs	NOUN
ajfa-11212	17	45	15	15	NUM
ajfa-11212	17	46	):	):	PUNCT
ajfa-11212	17	47	revenue	revenue	NOUN
ajfa-11212	17	48	from	from	ADP
ajfa-11212	17	49	contracts	contract	NOUN
ajfa-11212	17	50	with	with	ADP
ajfa-11212	17	51	the	the	DET
ajfa-11212	17	52	customers	customer	NOUN
ajfa-11212	17	53	(	(	PUNCT
ajfa-11212	17	54	lim	lim	PROPN
ajfa-11212	17	55	et	et	PROPN
ajfa-11212	17	56	al	al	PROPN
ajfa-11212	17	57	.	.	PROPN
ajfa-11212	17	58	,	,	PUNCT
ajfa-11212	17	59	2015	2015	NUM
ajfa-11212	17	60	)	)	PUNCT
ajfa-11212	17	61	.	.	PUNCT
ajfa-11212	18	1	the	the	DET
ajfa-11212	18	2	ifrs	ifrs	PROPN
ajfa-11212	18	3	15	15	NUM
ajfa-11212	18	4	is	be	AUX
ajfa-11212	18	5	considered	consider	VERB
ajfa-11212	18	6	as	as	ADP
ajfa-11212	18	7	one	one	NUM
ajfa-11212	18	8	of	of	ADP
ajfa-11212	18	9	the	the	DET
ajfa-11212	18	10	modern	modern	ADJ
ajfa-11212	18	11	and	and	CCONJ
ajfa-11212	18	12	important	important	ADJ
ajfa-11212	18	13	standards	standard	NOUN
ajfa-11212	18	14	that	that	PRON
ajfa-11212	18	15	address	address	VERB
ajfa-11212	18	16	the	the	DET
ajfa-11212	18	17	requirements	requirement	NOUN
ajfa-11212	18	18	for	for	ADP
ajfa-11212	18	19	recognition	recognition	NOUN
ajfa-11212	18	20	,	,	PUNCT
ajfa-11212	18	21	measurement	measurement	NOUN
ajfa-11212	18	22	,	,	PUNCT
ajfa-11212	18	23	and	and	CCONJ
ajfa-11212	18	24	disclosure	disclosure	NOUN
ajfa-11212	18	25	related	relate	VERB
ajfa-11212	18	26	to	to	ADP
ajfa-11212	18	27	the	the	DET
ajfa-11212	18	28	revenues	revenue	NOUN
ajfa-11212	18	29	from	from	ADP
ajfa-11212	18	30	the	the	DET
ajfa-11212	18	31	contracts	contract	NOUN
ajfa-11212	18	32	with	with	ADP
ajfa-11212	18	33	the	the	DET
ajfa-11212	18	34	customers	customer	NOUN
ajfa-11212	18	35	.	.	PUNCT
ajfa-11212	19	1	this	this	DET
ajfa-11212	19	2	standard	standard	NOUN
ajfa-11212	19	3	sets	set	VERB
ajfa-11212	19	4	the	the	DET
ajfa-11212	19	5	principles	principle	NOUN
ajfa-11212	19	6	of	of	ADP
ajfa-11212	19	7	reporting	report	VERB
ajfa-11212	19	8	the	the	DET
ajfa-11212	19	9	information	information	NOUN
ajfa-11212	19	10	useful	useful	ADJ
ajfa-11212	19	11	for	for	ADP
ajfa-11212	19	12	the	the	DET
ajfa-11212	19	13	users	user	NOUN
ajfa-11212	19	14	of	of	ADP
ajfa-11212	19	15	the	the	DET
ajfa-11212	19	16	accounting	accounting	NOUN
ajfa-11212	19	17	information	information	NOUN
ajfa-11212	19	18	about	about	ADP
ajfa-11212	19	19	the	the	DET
ajfa-11212	19	20	nature	nature	NOUN
ajfa-11212	19	21	,	,	PUNCT
ajfa-11212	19	22	amounts	amount	NOUN
ajfa-11212	19	23	,	,	PUNCT
ajfa-11212	19	24	timing	timing	NOUN
ajfa-11212	19	25	,	,	PUNCT
ajfa-11212	19	26	and	and	CCONJ
ajfa-11212	19	27	uncertainty	uncertainty	NOUN
ajfa-11212	19	28	cases	case	NOUN
ajfa-11212	19	29	pertaining	pertain	VERB
ajfa-11212	19	30	to	to	ADP
ajfa-11212	19	31	the	the	DET
ajfa-11212	19	32	revenue	revenue	NOUN
ajfa-11212	19	33	and	and	CCONJ
ajfa-11212	19	34	the	the	DET
ajfa-11212	19	35	flows	flow	NOUN
ajfa-11212	19	36	emanating	emanate	VERB
ajfa-11212	19	37	from	from	ADP
ajfa-11212	19	38	the	the	DET
ajfa-11212	19	39	contracts	contract	NOUN
ajfa-11212	19	40	with	with	ADP
ajfa-11212	19	41	the	the	DET
ajfa-11212	19	42	customers	customer	NOUN
ajfa-11212	19	43	.	.	PUNCT
ajfa-11212	20	1	this	this	DET
ajfa-11212	20	2	standard	standard	NOUN
ajfa-11212	20	3	came	come	VERB
ajfa-11212	20	4	as	as	ADP
ajfa-11212	20	5	an	an	DET
ajfa-11212	20	6	alternative	alternative	NOUN
ajfa-11212	20	7	to	to	ADP
ajfa-11212	20	8	the	the	DET
ajfa-11212	20	9	international	international	ADJ
ajfa-11212	20	10	accounting	accounting	NOUN
ajfa-11212	20	11	standards	standard	NOUN
ajfa-11212	20	12	no	no	INTJ
ajfa-11212	20	13	.	.	NOUN
ajfa-11212	20	14	18	18	NUM
ajfa-11212	20	15	(	(	PUNCT
ajfa-11212	20	16	revenue	revenue	NOUN
ajfa-11212	20	17	)	)	PUNCT
ajfa-11212	20	18	and	and	CCONJ
ajfa-11212	20	19	no	no	INTJ
ajfa-11212	20	20	.	.	NOUN
ajfa-11212	20	21	11	11	NUM
ajfa-11212	20	22	(	(	PUNCT
ajfa-11212	20	23	construction	construction	NOUN
ajfa-11212	20	24	contracts	contract	NOUN
ajfa-11212	20	25	)	)	PUNCT
ajfa-11212	20	26	because	because	SCONJ
ajfa-11212	20	27	of	of	ADP
ajfa-11212	20	28	the	the	DET
ajfa-11212	20	29	difficulty	difficulty	NOUN
ajfa-11212	20	30	of	of	ADP
ajfa-11212	20	31	applying	apply	VERB
ajfa-11212	20	32	these	these	DET
ajfa-11212	20	33	standards	standard	NOUN
ajfa-11212	20	34	on	on	ADP
ajfa-11212	20	35	the	the	DET
ajfa-11212	20	36	overlapping	overlapping	ADJ
ajfa-11212	20	37	and	and	CCONJ
ajfa-11212	20	38	complex	complex	ADJ
ajfa-11212	20	39	cases	case	NOUN
ajfa-11212	20	40	for	for	ADP
ajfa-11212	20	41	revenue	revenue	NOUN
ajfa-11212	20	42	recognition	recognition	NOUN
ajfa-11212	20	43	.	.	PUNCT
ajfa-11212	21	1	significance	significance	NOUN
ajfa-11212	21	2	of	of	ADP
ajfa-11212	21	3	this	this	DET
ajfa-11212	21	4	study	study	NOUN
ajfa-11212	21	5	stems	stem	VERB
ajfa-11212	21	6	from	from	ADP
ajfa-11212	21	7	its	its	PRON
ajfa-11212	21	8	main	main	ADJ
ajfa-11212	21	9	subject	subject	NOUN
ajfa-11212	21	10	,	,	PUNCT
ajfa-11212	21	11	represented	represent	VERB
ajfa-11212	21	12	by	by	ADP
ajfa-11212	21	13	the	the	DET
ajfa-11212	21	14	ifrs	ifrs	PROPN
ajfa-11212	21	15	15	15	NUM
ajfa-11212	21	16	:	:	PUNCT
ajfa-11212	21	17	revenues	revenue	NOUN
ajfa-11212	21	18	from	from	ADP
ajfa-11212	21	19	contracts	contract	NOUN
ajfa-11212	21	20	with	with	ADP
ajfa-11212	21	21	customers	customer	NOUN
ajfa-11212	21	22	;	;	PUNCT
ajfa-11212	21	23	its	its	PRON
ajfa-11212	21	24	fundamentals	fundamental	NOUN
ajfa-11212	21	25	,	,	PUNCT
ajfa-11212	21	26	principles	principle	NOUN
ajfa-11212	21	27	,	,	PUNCT
ajfa-11212	21	28	and	and	CCONJ
ajfa-11212	21	29	practical	practical	ADJ
ajfa-11212	21	30	application	application	NOUN
ajfa-11212	21	31	.	.	PUNCT
ajfa-11212	22	1	the	the	DET
ajfa-11212	22	2	study	study	NOUN
ajfa-11212	22	3	significance	significance	NOUN
ajfa-11212	22	4	revolves	revolve	VERB
ajfa-11212	22	5	around	around	ADP
ajfa-11212	22	6	that	that	SCONJ
ajfa-11212	22	7	this	this	DET
ajfa-11212	22	8	standard	standard	NOUN
ajfa-11212	22	9	was	be	AUX
ajfa-11212	22	10	issued	issue	VERB
ajfa-11212	22	11	under	under	ADP
ajfa-11212	22	12	the	the	DET
ajfa-11212	22	13	umbrella	umbrella	NOUN
ajfa-11212	22	14	of	of	ADP
ajfa-11212	22	15	the	the	DET
ajfa-11212	22	16	efforts	effort	NOUN
ajfa-11212	22	17	of	of	ADP
ajfa-11212	22	18	convergence	convergence	NOUN
ajfa-11212	22	19	between	between	ADP
ajfa-11212	22	20	the	the	DET
ajfa-11212	22	21	bodies	body	NOUN
ajfa-11212	22	22	specialized	specialize	VERB
ajfa-11212	22	23	in	in	ADP
ajfa-11212	22	24	setting	set	VERB
ajfa-11212	22	25	the	the	DET
ajfa-11212	22	26	american	american	ADJ
ajfa-11212	22	27	accounting	accounting	NOUN
ajfa-11212	22	28	standards	standard	NOUN
ajfa-11212	22	29	and	and	CCONJ
ajfa-11212	22	30	those	those	PRON
ajfa-11212	22	31	specialized	specialize	VERB
ajfa-11212	22	32	in	in	ADP
ajfa-11212	22	33	setting	set	VERB
ajfa-11212	22	34	the	the	DET
ajfa-11212	22	35	international	international	ADJ
ajfa-11212	22	36	accounting	accounting	NOUN
ajfa-11212	22	37	standards	standard	NOUN
ajfa-11212	22	38	,	,	PUNCT
ajfa-11212	22	39	which	which	PRON
ajfa-11212	22	40	leads	lead	VERB
ajfa-11212	22	41	to	to	ADP
ajfa-11212	22	42	harmonization	harmonization	NOUN
ajfa-11212	22	43	of	of	ADP
ajfa-11212	22	44	methods	method	NOUN
ajfa-11212	22	45	and	and	CCONJ
ajfa-11212	22	46	ways	way	NOUN
ajfa-11212	22	47	of	of	ADP
ajfa-11212	22	48	the	the	DET
ajfa-11212	22	49	international	international	ADJ
ajfa-11212	22	50	accounting	accounting	NOUN
ajfa-11212	22	51	standards	standard	NOUN
ajfa-11212	22	52	as	as	SCONJ
ajfa-11212	22	53	this	this	DET
ajfa-11212	22	54	standard	standard	NOUN
ajfa-11212	22	55	seeks	seek	VERB
ajfa-11212	22	56	to	to	PART
ajfa-11212	22	57	remove	remove	VERB
ajfa-11212	22	58	the	the	DET
ajfa-11212	22	59	cases	case	NOUN
ajfa-11212	22	60	of	of	ADP
ajfa-11212	22	61	inconsistency	inconsistency	NOUN
ajfa-11212	22	62	and	and	CCONJ
ajfa-11212	22	63	to	to	PART
ajfa-11212	22	64	present	present	VERB
ajfa-11212	22	65	robust	robust	ADJ
ajfa-11212	22	66	frame	frame	NOUN
ajfa-11212	22	67	for	for	ADP
ajfa-11212	22	68	dealing	deal	VERB
ajfa-11212	22	69	with	with	ADP
ajfa-11212	22	70	those	those	DET
ajfa-11212	22	71	cases	case	NOUN
ajfa-11212	22	72	and	and	CCONJ
ajfa-11212	22	73	improve	improve	VERB
ajfa-11212	22	74	the	the	DET
ajfa-11212	22	75	comparability	comparability	NOUN
ajfa-11212	22	76	and	and	CCONJ
ajfa-11212	22	77	the	the	DET
ajfa-11212	22	78	disclosure	disclosure	NOUN
ajfa-11212	22	79	requirements	requirement	NOUN
ajfa-11212	22	80	,	,	PUNCT
ajfa-11212	22	81	and	and	CCONJ
ajfa-11212	22	82	reduce	reduce	VERB
ajfa-11212	22	83	the	the	DET
ajfa-11212	22	84	requirements	requirement	NOUN
ajfa-11212	22	85	for	for	ADP
ajfa-11212	22	86	recognition	recognition	NOUN
ajfa-11212	22	87	of	of	ADP
ajfa-11212	22	88	the	the	DET
ajfa-11212	22	89	revenue	revenue	NOUN
ajfa-11212	22	90	in	in	ADP
ajfa-11212	22	91	preparation	preparation	NOUN
ajfa-11212	22	92	of	of	ADP
ajfa-11212	22	93	the	the	DET
ajfa-11212	22	94	financial	financial	ADJ
ajfa-11212	22	95	reports	report	NOUN
ajfa-11212	22	96	.	.	PUNCT
ajfa-11212	23	1	as	as	ADV
ajfa-11212	23	2	well	well	ADV
ajfa-11212	23	3	,	,	PUNCT
ajfa-11212	23	4	this	this	DET
ajfa-11212	23	5	study	study	NOUN
ajfa-11212	23	6	has	have	VERB
ajfa-11212	23	7	academic	academic	ADJ
ajfa-11212	23	8	significance	significance	NOUN
ajfa-11212	23	9	represented	represent	VERB
ajfa-11212	23	10	in	in	ADP
ajfa-11212	23	11	scarcity	scarcity	NOUN
ajfa-11212	23	12	of	of	ADP
ajfa-11212	23	13	the	the	DET
ajfa-11212	23	14	studies	study	NOUN
ajfa-11212	23	15	which	which	PRON
ajfa-11212	23	16	addressed	address	VERB
ajfa-11212	23	17	the	the	DET
ajfa-11212	23	18	ifrs	ifrs	NOUN
ajfa-11212	23	19	15	15	NUM
ajfa-11212	23	20	for	for	ADP
ajfa-11212	23	21	preparation	preparation	NOUN
ajfa-11212	23	22	of	of	ADP
ajfa-11212	23	23	the	the	DET
ajfa-11212	23	24	financial	financial	ADJ
ajfa-11212	23	25	statements	statement	NOUN
ajfa-11212	23	26	in	in	ADP
ajfa-11212	23	27	view	view	NOUN
ajfa-11212	23	28	of	of	ADP
ajfa-11212	23	29	modernity	modernity	NOUN
ajfa-11212	23	30	of	of	ADP
ajfa-11212	23	31	the	the	DET
ajfa-11212	23	32	subject	subject	NOUN
ajfa-11212	23	33	.	.	PUNCT
ajfa-11212	24	1	it	it	PRON
ajfa-11212	24	2	asian	asian	ADJ
ajfa-11212	24	3	journal	journal	NOUN
ajfa-11212	24	4	of	of	ADP
ajfa-11212	24	5	finance	finance	PROPN
ajfa-11212	24	6	&	&	CCONJ
ajfa-11212	24	7	accounting	accounting	PROPN
ajfa-11212	24	8	issn	issn	PROPN
ajfa-11212	24	9	1946	1946	NUM
ajfa-11212	24	10	-	-	PUNCT
ajfa-11212	24	11	052x	052x	PROPN
ajfa-11212	24	12	2017	2017	NUM
ajfa-11212	24	13	,	,	PUNCT
ajfa-11212	24	14	vol	vol	NOUN
ajfa-11212	24	15	.	.	NOUN
ajfa-11212	24	16	9	9	NUM
ajfa-11212	24	17	,	,	PUNCT
ajfa-11212	24	18	no	no	INTJ
ajfa-11212	24	19	.	.	NOUN
ajfa-11212	24	20	1	1	NUM
ajfa-11212	24	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	24	22	377	377	NUM
ajfa-11212	24	23	is	be	AUX
ajfa-11212	24	24	hoped	hope	VERB
ajfa-11212	24	25	that	that	SCONJ
ajfa-11212	24	26	the	the	DET
ajfa-11212	24	27	current	current	ADJ
ajfa-11212	24	28	study	study	NOUN
ajfa-11212	24	29	contributes	contribute	VERB
ajfa-11212	24	30	to	to	ADP
ajfa-11212	24	31	enrichment	enrichment	NOUN
ajfa-11212	24	32	of	of	ADP
ajfa-11212	24	33	the	the	DET
ajfa-11212	24	34	scientific	scientific	ADJ
ajfa-11212	24	35	library	library	NOUN
ajfa-11212	24	36	in	in	ADP
ajfa-11212	24	37	the	the	DET
ajfa-11212	24	38	accounting	accounting	NOUN
ajfa-11212	24	39	area	area	NOUN
ajfa-11212	24	40	with	with	ADP
ajfa-11212	24	41	theoretical	theoretical	ADJ
ajfa-11212	24	42	substance	substance	NOUN
ajfa-11212	24	43	at	at	ADP
ajfa-11212	24	44	a	a	DET
ajfa-11212	24	45	high	high	ADJ
ajfa-11212	24	46	level	level	NOUN
ajfa-11212	24	47	of	of	ADP
ajfa-11212	24	48	importance	importance	NOUN
ajfa-11212	24	49	and	and	CCONJ
ajfa-11212	24	50	modernity	modernity	NOUN
ajfa-11212	24	51	.	.	PUNCT
ajfa-11212	25	1	the	the	DET
ajfa-11212	25	2	ifrs	ifrs	PROPN
ajfa-11212	25	3	15	15	NUM
ajfa-11212	25	4	was	be	AUX
ajfa-11212	25	5	issued	issue	VERB
ajfa-11212	25	6	in	in	ADP
ajfa-11212	25	7	may	may	PROPN
ajfa-11212	25	8	2014	2014	NUM
ajfa-11212	25	9	to	to	PART
ajfa-11212	25	10	be	be	AUX
ajfa-11212	25	11	put	put	VERB
ajfa-11212	25	12	into	into	ADP
ajfa-11212	25	13	practice	practice	NOUN
ajfa-11212	25	14	in	in	ADP
ajfa-11212	25	15	the	the	DET
ajfa-11212	25	16	first	first	ADJ
ajfa-11212	25	17	annual	annual	ADJ
ajfa-11212	25	18	financial	financial	ADJ
ajfa-11212	25	19	reports	report	NOUN
ajfa-11212	25	20	prepared	prepare	VERB
ajfa-11212	25	21	on	on	ADP
ajfa-11212	25	22	,	,	PUNCT
ajfa-11212	25	23	or	or	CCONJ
ajfa-11212	25	24	after	after	ADP
ajfa-11212	25	25	,	,	PUNCT
ajfa-11212	25	26	1	1	NUM
ajfa-11212	25	27	january	january	PROPN
ajfa-11212	25	28	2018	2018	NUM
ajfa-11212	25	29	.	.	PUNCT
ajfa-11212	26	1	this	this	DET
ajfa-11212	26	2	standard	standard	NOUN
ajfa-11212	26	3	came	come	VERB
ajfa-11212	26	4	as	as	ADP
ajfa-11212	26	5	a	a	DET
ajfa-11212	26	6	joint	joint	ADJ
ajfa-11212	26	7	project	project	NOUN
ajfa-11212	26	8	between	between	ADP
ajfa-11212	26	9	the	the	DET
ajfa-11212	26	10	international	international	ADJ
ajfa-11212	26	11	accounting	accounting	NOUN
ajfa-11212	26	12	standards	standard	NOUN
ajfa-11212	26	13	board	board	NOUN
ajfa-11212	26	14	(	(	PUNCT
ajfa-11212	26	15	iasb	iasb	PROPN
ajfa-11212	26	16	)	)	PUNCT
ajfa-11212	26	17	and	and	CCONJ
ajfa-11212	26	18	the	the	DET
ajfa-11212	26	19	american	american	ADJ
ajfa-11212	26	20	financial	financial	PROPN
ajfa-11212	26	21	accounting	accounting	PROPN
ajfa-11212	26	22	standards	standards	PROPN
ajfa-11212	26	23	board	board	NOUN
ajfa-11212	26	24	(	(	PUNCT
ajfa-11212	26	25	fasb	fasb	NOUN
ajfa-11212	26	26	)	)	PUNCT
ajfa-11212	26	27	to	to	PART
ajfa-11212	26	28	develop	develop	VERB
ajfa-11212	26	29	common	common	ADJ
ajfa-11212	26	30	requirements	requirement	NOUN
ajfa-11212	26	31	for	for	ADP
ajfa-11212	26	32	revenues	revenue	NOUN
ajfa-11212	26	33	.	.	PUNCT
ajfa-11212	27	1	consequently	consequently	ADV
ajfa-11212	27	2	,	,	PUNCT
ajfa-11212	27	3	this	this	DET
ajfa-11212	27	4	study	study	NOUN
ajfa-11212	27	5	came	come	VERB
ajfa-11212	27	6	to	to	PART
ajfa-11212	27	7	determine	determine	VERB
ajfa-11212	27	8	the	the	DET
ajfa-11212	27	9	possibility	possibility	NOUN
ajfa-11212	27	10	for	for	SCONJ
ajfa-11212	27	11	the	the	DET
ajfa-11212	27	12	jordanian	jordanian	ADJ
ajfa-11212	27	13	industrial	industrial	ADJ
ajfa-11212	27	14	corporations	corporation	NOUN
ajfa-11212	27	15	to	to	PART
ajfa-11212	27	16	apply	apply	VERB
ajfa-11212	27	17	ifrs	ifrs	PROPN
ajfa-11212	27	18	15	15	NUM
ajfa-11212	27	19	,	,	PUNCT
ajfa-11212	27	20	which	which	PRON
ajfa-11212	27	21	is	be	AUX
ajfa-11212	27	22	related	relate	VERB
ajfa-11212	27	23	to	to	ADP
ajfa-11212	27	24	the	the	DET
ajfa-11212	27	25	revenues	revenue	NOUN
ajfa-11212	27	26	of	of	ADP
ajfa-11212	27	27	the	the	DET
ajfa-11212	27	28	contracts	contract	NOUN
ajfa-11212	27	29	with	with	ADP
ajfa-11212	27	30	the	the	DET
ajfa-11212	27	31	customers	customer	NOUN
ajfa-11212	27	32	.	.	PUNCT
ajfa-11212	28	1	the	the	DET
ajfa-11212	28	2	problem	problem	NOUN
ajfa-11212	28	3	of	of	ADP
ajfa-11212	28	4	the	the	DET
ajfa-11212	28	5	present	present	ADJ
ajfa-11212	28	6	study	study	NOUN
ajfa-11212	28	7	is	be	AUX
ajfa-11212	28	8	investigating	investigate	VERB
ajfa-11212	28	9	the	the	DET
ajfa-11212	28	10	commitment	commitment	NOUN
ajfa-11212	28	11	of	of	ADP
ajfa-11212	28	12	the	the	DET
ajfa-11212	28	13	jordanian	jordanian	ADJ
ajfa-11212	28	14	industrial	industrial	ADJ
ajfa-11212	28	15	corporations	corporation	NOUN
ajfa-11212	28	16	to	to	ADP
ajfa-11212	28	17	the	the	DET
ajfa-11212	28	18	requirements	requirement	NOUN
ajfa-11212	28	19	for	for	ADP
ajfa-11212	28	20	revenue	revenue	NOUN
ajfa-11212	28	21	recognition	recognition	NOUN
ajfa-11212	28	22	,	,	PUNCT
ajfa-11212	28	23	for	for	ADP
ajfa-11212	28	24	the	the	DET
ajfa-11212	28	25	accounting	accounting	NOUN
ajfa-11212	28	26	measurement	measurement	NOUN
ajfa-11212	28	27	of	of	ADP
ajfa-11212	28	28	revenues	revenue	NOUN
ajfa-11212	28	29	and	and	CCONJ
ajfa-11212	28	30	for	for	ADP
ajfa-11212	28	31	the	the	DET
ajfa-11212	28	32	accounting	accounting	NOUN
ajfa-11212	28	33	disclosure	disclosure	NOUN
ajfa-11212	28	34	of	of	ADP
ajfa-11212	28	35	revenues	revenue	NOUN
ajfa-11212	28	36	according	accord	VERB
ajfa-11212	28	37	to	to	ADP
ajfa-11212	28	38	ifrs	ifrs	PROPN
ajfa-11212	28	39	15	15	NUM
ajfa-11212	28	40	.	.	PUNCT
ajfa-11212	29	1	as	as	ADV
ajfa-11212	29	2	well	well	ADV
ajfa-11212	29	3	as	as	ADP
ajfa-11212	29	4	the	the	DET
ajfa-11212	29	5	commitment	commitment	NOUN
ajfa-11212	29	6	of	of	ADP
ajfa-11212	29	7	the	the	DET
ajfa-11212	29	8	jordanian	jordanian	ADJ
ajfa-11212	29	9	industrial	industrial	ADJ
ajfa-11212	29	10	corporations	corporation	NOUN
ajfa-11212	29	11	to	to	PART
ajfa-11212	29	12	obstacles	obstacle	NOUN
ajfa-11212	29	13	that	that	PRON
ajfa-11212	29	14	prevent	prevent	VERB
ajfa-11212	29	15	application	application	NOUN
ajfa-11212	29	16	of	of	ADP
ajfa-11212	29	17	the	the	DET
ajfa-11212	29	18	ifrs	ifrs	NOUN
ajfa-11212	29	19	15	15	NUM
ajfa-11212	29	20	.	.	PUNCT
ajfa-11212	30	1	the	the	DET
ajfa-11212	30	2	main	main	ADJ
ajfa-11212	30	3	goal	goal	NOUN
ajfa-11212	30	4	of	of	ADP
ajfa-11212	30	5	this	this	DET
ajfa-11212	30	6	study	study	NOUN
ajfa-11212	30	7	is	be	AUX
ajfa-11212	30	8	to	to	ADP
ajfa-11212	30	9	determining	determine	VERB
ajfa-11212	30	10	the	the	DET
ajfa-11212	30	11	potential	potential	NOUN
ajfa-11212	30	12	for	for	SCONJ
ajfa-11212	30	13	the	the	DET
ajfa-11212	30	14	jordanian	jordanian	ADJ
ajfa-11212	30	15	industrial	industrial	ADJ
ajfa-11212	30	16	corporations	corporation	NOUN
ajfa-11212	30	17	to	to	PART
ajfa-11212	30	18	apply	apply	VERB
ajfa-11212	30	19	ifrs	ifrs	PROPN
ajfa-11212	30	20	15	15	NUM
ajfa-11212	30	21	.	.	PUNCT
ajfa-11212	31	1	by	by	ADP
ajfa-11212	31	2	studying	study	VERB
ajfa-11212	31	3	its	its	PRON
ajfa-11212	31	4	potential	potential	NOUN
ajfa-11212	31	5	to	to	PART
ajfa-11212	31	6	commit	commit	VERB
ajfa-11212	31	7	to	to	ADP
ajfa-11212	31	8	the	the	DET
ajfa-11212	31	9	requirements	requirement	NOUN
ajfa-11212	31	10	for	for	ADP
ajfa-11212	31	11	revenue	revenue	NOUN
ajfa-11212	31	12	recognition	recognition	NOUN
ajfa-11212	31	13	and	and	CCONJ
ajfa-11212	31	14	the	the	DET
ajfa-11212	31	15	accounting	accounting	NOUN
ajfa-11212	31	16	measurement	measurement	NOUN
ajfa-11212	31	17	of	of	ADP
ajfa-11212	31	18	the	the	DET
ajfa-11212	31	19	revenues	revenue	NOUN
ajfa-11212	31	20	as	as	ADV
ajfa-11212	31	21	well	well	ADV
ajfa-11212	31	22	as	as	ADP
ajfa-11212	31	23	the	the	DET
ajfa-11212	31	24	accounting	accounting	NOUN
ajfa-11212	31	25	disclosure	disclosure	NOUN
ajfa-11212	31	26	of	of	ADP
ajfa-11212	31	27	the	the	DET
ajfa-11212	31	28	revenues	revenue	NOUN
ajfa-11212	31	29	according	accord	VERB
ajfa-11212	31	30	to	to	ADP
ajfa-11212	31	31	ifrs	ifrs	PROPN
ajfa-11212	31	32	15	15	NUM
ajfa-11212	31	33	.	.	PUNCT
ajfa-11212	31	34	as	as	ADV
ajfa-11212	31	35	well	well	ADV
ajfa-11212	31	36	as	as	ADP
ajfa-11212	31	37	the	the	DET
ajfa-11212	31	38	basics	basic	NOUN
ajfa-11212	31	39	,	,	PUNCT
ajfa-11212	31	40	practical	practical	ADJ
ajfa-11212	31	41	and	and	CCONJ
ajfa-11212	31	42	principles	principle	NOUN
ajfa-11212	31	43	of	of	ADP
ajfa-11212	31	44	the	the	DET
ajfa-11212	31	45	ifrs	ifrs	NOUN
ajfa-11212	31	46	15	15	NUM
ajfa-11212	31	47	and	and	CCONJ
ajfa-11212	31	48	the	the	DET
ajfa-11212	31	49	obstacles	obstacle	NOUN
ajfa-11212	31	50	that	that	PRON
ajfa-11212	31	51	prevent	prevent	VERB
ajfa-11212	31	52	the	the	DET
ajfa-11212	31	53	jordanian	jordanian	ADJ
ajfa-11212	31	54	industrial	industrial	ADJ
ajfa-11212	31	55	corporations	corporation	NOUN
ajfa-11212	31	56	from	from	ADP
ajfa-11212	31	57	applying	apply	VERB
ajfa-11212	31	58	the	the	DET
ajfa-11212	31	59	ifrs	ifrs	NOUN
ajfa-11212	31	60	15	15	NUM
ajfa-11212	31	61	will	will	AUX
ajfa-11212	31	62	be	be	AUX
ajfa-11212	31	63	studied	study	VERB
ajfa-11212	31	64	.	.	PUNCT
ajfa-11212	32	1	the	the	DET
ajfa-11212	32	2	remaining	remain	VERB
ajfa-11212	32	3	parts	part	NOUN
ajfa-11212	32	4	of	of	ADP
ajfa-11212	32	5	this	this	DET
ajfa-11212	32	6	paper	paper	NOUN
ajfa-11212	32	7	are	be	AUX
ajfa-11212	32	8	organized	organize	VERB
ajfa-11212	32	9	as	as	SCONJ
ajfa-11212	32	10	follows	follow	VERB
ajfa-11212	32	11	:	:	PUNCT
ajfa-11212	32	12	section	section	NOUN
ajfa-11212	32	13	2	2	NUM
ajfa-11212	32	14	and	and	CCONJ
ajfa-11212	32	15	3	3	NUM
ajfa-11212	32	16	presents	present	VERB
ajfa-11212	32	17	a	a	DET
ajfa-11212	32	18	review	review	NOUN
ajfa-11212	32	19	of	of	ADP
ajfa-11212	32	20	the	the	DET
ajfa-11212	32	21	recent	recent	ADJ
ajfa-11212	32	22	,	,	PUNCT
ajfa-11212	32	23	related	related	ADJ
ajfa-11212	32	24	literature	literature	NOUN
ajfa-11212	32	25	and	and	CCONJ
ajfa-11212	32	26	the	the	DET
ajfa-11212	32	27	research	research	NOUN
ajfa-11212	32	28	theoretical	theoretical	ADJ
ajfa-11212	32	29	framework	framework	NOUN
ajfa-11212	32	30	.	.	PUNCT
ajfa-11212	33	1	section	section	NOUN
ajfa-11212	33	2	4	4	NUM
ajfa-11212	33	3	highlights	highlight	NOUN
ajfa-11212	33	4	the	the	DET
ajfa-11212	33	5	research	research	NOUN
ajfa-11212	33	6	design	design	NOUN
ajfa-11212	33	7	and	and	CCONJ
ajfa-11212	33	8	the	the	DET
ajfa-11212	33	9	hypothesis	hypothesis	NOUN
ajfa-11212	33	10	building	building	NOUN
ajfa-11212	33	11	while	while	SCONJ
ajfa-11212	33	12	section	section	NOUN
ajfa-11212	33	13	5	5	NUM
ajfa-11212	33	14	describes	describe	VERB
ajfa-11212	33	15	the	the	DET
ajfa-11212	33	16	research	research	NOUN
ajfa-11212	33	17	methodology	methodology	NOUN
ajfa-11212	33	18	.	.	PUNCT
ajfa-11212	34	1	then	then	ADV
ajfa-11212	34	2	,	,	PUNCT
ajfa-11212	34	3	the	the	DET
ajfa-11212	34	4	last	last	ADJ
ajfa-11212	34	5	section	section	NOUN
ajfa-11212	34	6	lists	list	VERB
ajfa-11212	34	7	the	the	DET
ajfa-11212	34	8	major	major	ADJ
ajfa-11212	34	9	findings	finding	NOUN
ajfa-11212	34	10	of	of	ADP
ajfa-11212	34	11	this	this	DET
ajfa-11212	34	12	study	study	NOUN
ajfa-11212	34	13	and	and	CCONJ
ajfa-11212	34	14	discusses	discuss	VERB
ajfa-11212	34	15	them	they	PRON
ajfa-11212	34	16	and	and	CCONJ
ajfa-11212	34	17	underlines	underline	VERB
ajfa-11212	34	18	the	the	DET
ajfa-11212	34	19	main	main	ADJ
ajfa-11212	34	20	conclusions	conclusion	NOUN
ajfa-11212	34	21	of	of	ADP
ajfa-11212	34	22	the	the	DET
ajfa-11212	34	23	present	present	ADJ
ajfa-11212	34	24	study	study	NOUN
ajfa-11212	34	25	and	and	CCONJ
ajfa-11212	34	26	gives	give	VERB
ajfa-11212	34	27	few	few	ADJ
ajfa-11212	34	28	recommendations	recommendation	NOUN
ajfa-11212	34	29	.	.	PUNCT
ajfa-11212	35	1	2	2	X
ajfa-11212	35	2	.	.	X
ajfa-11212	35	3	literature	literature	PROPN
ajfa-11212	35	4	review	review	PROPN
ajfa-11212	35	5	khamis	khamis	PROPN
ajfa-11212	35	6	(	(	PUNCT
ajfa-11212	35	7	2016	2016	NUM
ajfa-11212	35	8	)	)	PUNCT
ajfa-11212	35	9	"	"	PUNCT
ajfa-11212	35	10	perception	perception	NOUN
ajfa-11212	35	11	of	of	ADP
ajfa-11212	35	12	preparers	preparer	NOUN
ajfa-11212	35	13	and	and	CCONJ
ajfa-11212	35	14	auditors	auditor	NOUN
ajfa-11212	35	15	of	of	ADP
ajfa-11212	35	16	revenue	revenue	NOUN
ajfa-11212	35	17	from	from	ADP
ajfa-11212	35	18	contract	contract	NOUN
ajfa-11212	35	19	with	with	ADP
ajfa-11212	35	20	customer	customer	NOUN
ajfa-11212	35	21	(	(	PUNCT
ajfa-11212	35	22	ifrs	ifrs	NOUN
ajfa-11212	35	23	15	15	NUM
ajfa-11212	35	24	):	):	PUNCT
ajfa-11212	35	25	evidence	evidence	NOUN
ajfa-11212	35	26	from	from	ADP
ajfa-11212	35	27	egypt	egypt	PROPN
ajfa-11212	35	28	"	"	PUNCT
ajfa-11212	35	29	,	,	PUNCT
ajfa-11212	35	30	the	the	DET
ajfa-11212	35	31	main	main	ADJ
ajfa-11212	35	32	aim	aim	NOUN
ajfa-11212	35	33	of	of	ADP
ajfa-11212	35	34	this	this	DET
ajfa-11212	35	35	study	study	NOUN
ajfa-11212	35	36	was	be	AUX
ajfa-11212	35	37	to	to	PART
ajfa-11212	35	38	check	check	VERB
ajfa-11212	35	39	the	the	DET
ajfa-11212	35	40	differences	difference	NOUN
ajfa-11212	35	41	between	between	ADP
ajfa-11212	35	42	preparers	preparer	NOUN
ajfa-11212	35	43	and	and	CCONJ
ajfa-11212	35	44	auditors	auditor	NOUN
ajfa-11212	35	45	in	in	ADP
ajfa-11212	35	46	their	their	PRON
ajfa-11212	35	47	observations	observation	NOUN
ajfa-11212	35	48	of	of	ADP
ajfa-11212	35	49	level	level	NOUN
ajfa-11212	35	50	of	of	ADP
ajfa-11212	35	51	standard	standard	ADJ
ajfa-11212	35	52	clarity	clarity	NOUN
ajfa-11212	35	53	,	,	PUNCT
ajfa-11212	35	54	familiarity	familiarity	NOUN
ajfa-11212	35	55	,	,	PUNCT
ajfa-11212	35	56	and	and	CCONJ
ajfa-11212	35	57	ease	ease	NOUN
ajfa-11212	35	58	of	of	ADP
ajfa-11212	35	59	application	application	NOUN
ajfa-11212	35	60	of	of	ADP
ajfa-11212	35	61	ifrs	ifrs	PROPN
ajfa-11212	35	62	15	15	NUM
ajfa-11212	35	63	in	in	ADP
ajfa-11212	35	64	various	various	ADJ
ajfa-11212	35	65	business	business	NOUN
ajfa-11212	35	66	segments	segment	NOUN
ajfa-11212	35	67	in	in	ADP
ajfa-11212	35	68	egypt	egypt	PROPN
ajfa-11212	35	69	.	.	PUNCT
ajfa-11212	36	1	this	this	DET
ajfa-11212	36	2	case	case	NOUN
ajfa-11212	36	3	study	study	NOUN
ajfa-11212	36	4	was	be	AUX
ajfa-11212	36	5	depending	depend	VERB
ajfa-11212	36	6	on	on	ADP
ajfa-11212	36	7	(	(	PUNCT
ajfa-11212	36	8	i	i	NOUN
ajfa-11212	36	9	)	)	PUNCT
ajfa-11212	36	10	individual	individual	ADJ
ajfa-11212	36	11	interviews	interview	NOUN
ajfa-11212	36	12	with	with	ADP
ajfa-11212	36	13	the	the	DET
ajfa-11212	36	14	contributors	contributor	NOUN
ajfa-11212	36	15	who	who	PRON
ajfa-11212	36	16	were	be	AUX
ajfa-11212	36	17	requested	request	VERB
ajfa-11212	36	18	to	to	PART
ajfa-11212	36	19	apply	apply	VERB
ajfa-11212	36	20	ifrs	ifrs	PROPN
ajfa-11212	36	21	15	15	NUM
ajfa-11212	36	22	and	and	CCONJ
ajfa-11212	36	23	(	(	PUNCT
ajfa-11212	36	24	ii	ii	NOUN
ajfa-11212	36	25	)	)	PUNCT
ajfa-11212	36	26	a	a	DET
ajfa-11212	36	27	questionnaire	questionnaire	NOUN
ajfa-11212	36	28	for	for	SCONJ
ajfa-11212	36	29	them	they	PRON
ajfa-11212	36	30	to	to	PART
ajfa-11212	36	31	record	record	VERB
ajfa-11212	36	32	their	their	PRON
ajfa-11212	36	33	levels	level	NOUN
ajfa-11212	36	34	of	of	ADP
ajfa-11212	36	35	understanding	understanding	NOUN
ajfa-11212	36	36	with	with	ADP
ajfa-11212	36	37	the	the	DET
ajfa-11212	36	38	standard	standard	NOUN
ajfa-11212	36	39	.	.	PUNCT
ajfa-11212	37	1	the	the	DET
ajfa-11212	37	2	final	final	ADJ
ajfa-11212	37	3	sample	sample	NOUN
ajfa-11212	37	4	of	of	ADP
ajfa-11212	37	5	this	this	DET
ajfa-11212	37	6	study	study	NOUN
ajfa-11212	37	7	contained	contain	VERB
ajfa-11212	37	8	of	of	ADP
ajfa-11212	37	9	34	34	NUM
ajfa-11212	37	10	preparers	preparer	NOUN
ajfa-11212	37	11	and	and	CCONJ
ajfa-11212	37	12	31	31	NUM
ajfa-11212	37	13	auditors	auditor	NOUN
ajfa-11212	37	14	across	across	ADP
ajfa-11212	37	15	various	various	ADJ
ajfa-11212	37	16	business	business	NOUN
ajfa-11212	37	17	segments	segment	NOUN
ajfa-11212	37	18	and	and	CCONJ
ajfa-11212	37	19	sectors	sector	NOUN
ajfa-11212	37	20	in	in	ADP
ajfa-11212	37	21	egypt	egypt	PROPN
ajfa-11212	37	22	.	.	PUNCT
ajfa-11212	38	1	the	the	DET
ajfa-11212	38	2	study	study	NOUN
ajfa-11212	38	3	concluded	conclude	VERB
ajfa-11212	38	4	that	that	SCONJ
ajfa-11212	38	5	in	in	ADP
ajfa-11212	38	6	common	common	ADJ
ajfa-11212	38	7	the	the	DET
ajfa-11212	38	8	egyptian	egyptian	ADJ
ajfa-11212	38	9	auditors	auditor	NOUN
ajfa-11212	38	10	and	and	CCONJ
ajfa-11212	38	11	accountants	accountant	NOUN
ajfa-11212	38	12	surveyed	survey	VERB
ajfa-11212	38	13	were	be	AUX
ajfa-11212	38	14	not	not	PART
ajfa-11212	38	15	yet	yet	ADV
ajfa-11212	38	16	set	set	VERB
ajfa-11212	38	17	to	to	PART
ajfa-11212	38	18	adopt	adopt	VERB
ajfa-11212	38	19	ifrs	ifrs	PROPN
ajfa-11212	38	20	15	15	NUM
ajfa-11212	38	21	and	and	CCONJ
ajfa-11212	38	22	that	that	SCONJ
ajfa-11212	38	23	they	they	PRON
ajfa-11212	38	24	did	do	AUX
ajfa-11212	38	25	not	not	PART
ajfa-11212	38	26	have	have	VERB
ajfa-11212	38	27	adequate	adequate	ADJ
ajfa-11212	38	28	knowledge	knowledge	NOUN
ajfa-11212	38	29	about	about	ADP
ajfa-11212	38	30	ifrs	ifrs	PROPN
ajfa-11212	38	31	15	15	NUM
ajfa-11212	38	32	.	.	PUNCT
ajfa-11212	39	1	the	the	DET
ajfa-11212	39	2	researcher	researcher	NOUN
ajfa-11212	39	3	highlighted	highlight	VERB
ajfa-11212	39	4	a	a	DET
ajfa-11212	39	5	need	need	NOUN
ajfa-11212	39	6	to	to	PART
ajfa-11212	39	7	improve	improve	VERB
ajfa-11212	39	8	skills	skill	NOUN
ajfa-11212	39	9	and	and	CCONJ
ajfa-11212	39	10	knowledge	knowledge	NOUN
ajfa-11212	39	11	of	of	ADP
ajfa-11212	39	12	the	the	DET
ajfa-11212	39	13	employees	employee	NOUN
ajfa-11212	39	14	and	and	CCONJ
ajfa-11212	39	15	a	a	DET
ajfa-11212	39	16	need	need	NOUN
ajfa-11212	39	17	for	for	ADP
ajfa-11212	39	18	continuing	continue	VERB
ajfa-11212	39	19	training	training	NOUN
ajfa-11212	39	20	and	and	CCONJ
ajfa-11212	39	21	education	education	NOUN
ajfa-11212	39	22	to	to	PART
ajfa-11212	39	23	improve	improve	VERB
ajfa-11212	39	24	the	the	DET
ajfa-11212	39	25	knowledge	knowledge	NOUN
ajfa-11212	39	26	of	of	ADP
ajfa-11212	39	27	the	the	DET
ajfa-11212	39	28	employees	employee	NOUN
ajfa-11212	39	29	of	of	ADP
ajfa-11212	39	30	the	the	DET
ajfa-11212	39	31	new	new	ADJ
ajfa-11212	39	32	international	international	ADJ
ajfa-11212	39	33	financial	financial	ADJ
ajfa-11212	39	34	reporting	reporting	NOUN
ajfa-11212	39	35	standards	standard	NOUN
ajfa-11212	39	36	.	.	PUNCT
ajfa-11212	40	1	benavides	benavides	PROPN
ajfa-11212	40	2	(	(	PUNCT
ajfa-11212	40	3	2015	2015	NUM
ajfa-11212	40	4	)	)	PUNCT
ajfa-11212	40	5	"	"	PUNCT
ajfa-11212	40	6	flattening	flatten	VERB
ajfa-11212	40	7	the	the	DET
ajfa-11212	40	8	revenue	revenue	NOUN
ajfa-11212	40	9	recognition	recognition	NOUN
ajfa-11212	40	10	standard	standard	NOUN
ajfa-11212	40	11	"	"	PUNCT
ajfa-11212	40	12	this	this	DET
ajfa-11212	40	13	study	study	NOUN
ajfa-11212	40	14	examined	examine	VERB
ajfa-11212	40	15	both	both	CCONJ
ajfa-11212	40	16	the	the	DET
ajfa-11212	40	17	future	future	NOUN
ajfa-11212	40	18	and	and	CCONJ
ajfa-11212	40	19	the	the	DET
ajfa-11212	40	20	current	current	ADJ
ajfa-11212	40	21	standards	standard	NOUN
ajfa-11212	40	22	of	of	ADP
ajfa-11212	40	23	the	the	DET
ajfa-11212	40	24	u.s	u.s	PROPN
ajfa-11212	40	25	generally	generally	ADV
ajfa-11212	40	26	-	-	PUNCT
ajfa-11212	40	27	accepted	accept	VERB
ajfa-11212	40	28	accounting	accounting	NOUN
ajfa-11212	40	29	principles	principle	NOUN
ajfa-11212	40	30	(	(	PUNCT
ajfa-11212	40	31	gaaps	gaap	NOUN
ajfa-11212	40	32	)	)	PUNCT
ajfa-11212	40	33	and	and	CCONJ
ajfa-11212	40	34	discussed	discuss	VERB
ajfa-11212	40	35	major	major	ADJ
ajfa-11212	40	36	areas	area	NOUN
ajfa-11212	40	37	of	of	ADP
ajfa-11212	40	38	the	the	DET
ajfa-11212	40	39	new	new	ADJ
ajfa-11212	40	40	standard	standard	NOUN
ajfa-11212	40	41	that	that	PRON
ajfa-11212	40	42	will	will	AUX
ajfa-11212	40	43	theatrically	theatrically	ADV
ajfa-11212	40	44	affect	affect	VERB
ajfa-11212	40	45	the	the	DET
ajfa-11212	40	46	financial	financial	ADJ
ajfa-11212	40	47	reporting	reporting	NOUN
ajfa-11212	40	48	and	and	CCONJ
ajfa-11212	40	49	processes	process	VERB
ajfa-11212	40	50	sectors	sector	NOUN
ajfa-11212	40	51	and	and	CCONJ
ajfa-11212	40	52	segments	segment	NOUN
ajfa-11212	40	53	of	of	ADP
ajfa-11212	40	54	organizations	organization	NOUN
ajfa-11212	40	55	.	.	PUNCT
ajfa-11212	41	1	the	the	DET
ajfa-11212	41	2	researcher	researcher	NOUN
ajfa-11212	41	3	asian	asian	PROPN
ajfa-11212	41	4	journal	journal	PROPN
ajfa-11212	41	5	of	of	ADP
ajfa-11212	41	6	finance	finance	PROPN
ajfa-11212	41	7	&	&	CCONJ
ajfa-11212	41	8	accounting	accounting	PROPN
ajfa-11212	41	9	issn	issn	PROPN
ajfa-11212	41	10	1946	1946	NUM
ajfa-11212	41	11	-	-	PUNCT
ajfa-11212	41	12	052x	052x	PROPN
ajfa-11212	41	13	2017	2017	NUM
ajfa-11212	41	14	,	,	PUNCT
ajfa-11212	41	15	vol	vol	NOUN
ajfa-11212	41	16	.	.	NOUN
ajfa-11212	41	17	9	9	NUM
ajfa-11212	41	18	,	,	PUNCT
ajfa-11212	41	19	no	no	INTJ
ajfa-11212	41	20	.	.	NOUN
ajfa-11212	41	21	1	1	NUM
ajfa-11212	41	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	41	23	378	378	NUM
ajfa-11212	41	24	supports	support	VERB
ajfa-11212	41	25	that	that	SCONJ
ajfa-11212	41	26	the	the	DET
ajfa-11212	41	27	push	push	NOUN
ajfa-11212	41	28	back	back	ADV
ajfa-11212	41	29	of	of	ADP
ajfa-11212	41	30	the	the	DET
ajfa-11212	41	31	actual	actual	ADJ
ajfa-11212	41	32	date	date	NOUN
ajfa-11212	41	33	is	be	AUX
ajfa-11212	41	34	a	a	DET
ajfa-11212	41	35	sigh	sigh	NOUN
ajfa-11212	41	36	of	of	ADP
ajfa-11212	41	37	comfort	comfort	NOUN
ajfa-11212	41	38	for	for	SCONJ
ajfa-11212	41	39	all	all	DET
ajfa-11212	41	40	organizations	organization	NOUN
ajfa-11212	41	41	to	to	PART
ajfa-11212	41	42	be	be	AUX
ajfa-11212	41	43	affected	affect	VERB
ajfa-11212	41	44	by	by	ADP
ajfa-11212	41	45	the	the	DET
ajfa-11212	41	46	new	new	ADJ
ajfa-11212	41	47	standards	standard	NOUN
ajfa-11212	41	48	.	.	PUNCT
ajfa-11212	42	1	the	the	DET
ajfa-11212	42	2	researcher	researcher	NOUN
ajfa-11212	42	3	underlined	underline	VERB
ajfa-11212	42	4	that	that	SCONJ
ajfa-11212	42	5	neither	neither	CCONJ
ajfa-11212	42	6	the	the	DET
ajfa-11212	42	7	boards	board	NOUN
ajfa-11212	42	8	nor	nor	CCONJ
ajfa-11212	42	9	those	those	DET
ajfa-11212	42	10	organizations	organization	NOUN
ajfa-11212	42	11	to	to	PART
ajfa-11212	42	12	be	be	AUX
ajfa-11212	42	13	affected	affect	VERB
ajfa-11212	42	14	by	by	ADP
ajfa-11212	42	15	the	the	DET
ajfa-11212	42	16	new	new	ADJ
ajfa-11212	42	17	revenue	revenue	NOUN
ajfa-11212	42	18	recognition	recognition	NOUN
ajfa-11212	42	19	standard	standard	NOUN
ajfa-11212	42	20	were	be	AUX
ajfa-11212	42	21	actually	actually	ADV
ajfa-11212	42	22	ready	ready	ADJ
ajfa-11212	42	23	to	to	PART
ajfa-11212	42	24	adopt	adopt	VERB
ajfa-11212	42	25	it	it	PRON
ajfa-11212	42	26	on	on	ADP
ajfa-11212	42	27	its	its	PRON
ajfa-11212	42	28	initial	initial	ADJ
ajfa-11212	42	29	efficient	efficient	ADJ
ajfa-11212	42	30	date	date	NOUN
ajfa-11212	42	31	.	.	PUNCT
ajfa-11212	43	1	there	there	PRON
ajfa-11212	43	2	is	be	VERB
ajfa-11212	43	3	additional	additional	ADJ
ajfa-11212	43	4	interpretation	interpretation	NOUN
ajfa-11212	43	5	needed	need	VERB
ajfa-11212	43	6	from	from	ADP
ajfa-11212	43	7	the	the	DET
ajfa-11212	43	8	boards	board	NOUN
ajfa-11212	43	9	regarding	regard	VERB
ajfa-11212	43	10	to	to	ADP
ajfa-11212	43	11	complex	complex	ADJ
ajfa-11212	43	12	areas	area	NOUN
ajfa-11212	43	13	of	of	ADP
ajfa-11212	43	14	the	the	DET
ajfa-11212	43	15	standard	standard	NOUN
ajfa-11212	43	16	,	,	PUNCT
ajfa-11212	43	17	and	and	CCONJ
ajfa-11212	43	18	the	the	DET
ajfa-11212	43	19	organizations	organization	NOUN
ajfa-11212	43	20	requisite	requisite	VERB
ajfa-11212	43	21	to	to	PART
ajfa-11212	43	22	manipulate	manipulate	VERB
ajfa-11212	43	23	their	their	PRON
ajfa-11212	43	24	infrastructure	infrastructure	NOUN
ajfa-11212	43	25	in	in	ADP
ajfa-11212	43	26	order	order	NOUN
ajfa-11212	43	27	to	to	PART
ajfa-11212	43	28	successfully	successfully	ADV
ajfa-11212	43	29	implement	implement	VERB
ajfa-11212	43	30	that	that	DET
ajfa-11212	43	31	standard	standard	NOUN
ajfa-11212	43	32	.	.	PUNCT
ajfa-11212	44	1	kasztelnik	kasztelnik	PROPN
ajfa-11212	44	2	(	(	PUNCT
ajfa-11212	44	3	2015	2015	NUM
ajfa-11212	44	4	)	)	PUNCT
ajfa-11212	44	5	“	"	PUNCT
ajfa-11212	44	6	the	the	DET
ajfa-11212	44	7	value	value	NOUN
ajfa-11212	44	8	relevance	relevance	NOUN
ajfa-11212	44	9	of	of	ADP
ajfa-11212	44	10	revenue	revenue	NOUN
ajfa-11212	44	11	recognition	recognition	NOUN
ajfa-11212	44	12	under	under	ADP
ajfa-11212	44	13	international	international	ADJ
ajfa-11212	44	14	financial	financial	ADJ
ajfa-11212	44	15	reporting	reporting	NOUN
ajfa-11212	44	16	standards	standard	NOUN
ajfa-11212	44	17	”	"	PUNCT
ajfa-11212	44	18	this	this	DET
ajfa-11212	44	19	research	research	NOUN
ajfa-11212	44	20	examined	examine	VERB
ajfa-11212	44	21	if	if	SCONJ
ajfa-11212	44	22	there	there	PRON
ajfa-11212	44	23	a	a	DET
ajfa-11212	44	24	main	main	ADJ
ajfa-11212	44	25	alteration	alteration	NOUN
ajfa-11212	44	26	in	in	ADP
ajfa-11212	44	27	the	the	DET
ajfa-11212	44	28	value	value	NOUN
ajfa-11212	44	29	relevance	relevance	NOUN
ajfa-11212	44	30	of	of	ADP
ajfa-11212	44	31	revenue	revenue	NOUN
ajfa-11212	44	32	recognition	recognition	NOUN
ajfa-11212	44	33	contents	content	NOUN
ajfa-11212	44	34	has	have	AUX
ajfa-11212	44	35	occurred	occur	VERB
ajfa-11212	44	36	since	since	SCONJ
ajfa-11212	44	37	adoption	adoption	NOUN
ajfa-11212	44	38	of	of	ADP
ajfa-11212	44	39	the	the	DET
ajfa-11212	44	40	ifrs	ifrs	NOUN
ajfa-11212	44	41	15	15	NUM
ajfa-11212	44	42	in	in	ADP
ajfa-11212	44	43	the	the	DET
ajfa-11212	44	44	united	united	PROPN
ajfa-11212	44	45	states	states	PROPN
ajfa-11212	44	46	.	.	PUNCT
ajfa-11212	45	1	the	the	DET
ajfa-11212	45	2	study	study	NOUN
ajfa-11212	45	3	problem	problem	NOUN
ajfa-11212	45	4	was	be	AUX
ajfa-11212	45	5	the	the	DET
ajfa-11212	45	6	lack	lack	NOUN
ajfa-11212	45	7	of	of	ADP
ajfa-11212	45	8	recognizing	recognize	VERB
ajfa-11212	45	9	of	of	ADP
ajfa-11212	45	10	the	the	DET
ajfa-11212	45	11	value	value	NOUN
ajfa-11212	45	12	relation	relation	NOUN
ajfa-11212	45	13	of	of	ADP
ajfa-11212	45	14	revenue	revenue	NOUN
ajfa-11212	45	15	recognition	recognition	NOUN
ajfa-11212	45	16	under	under	ADP
ajfa-11212	45	17	the	the	DET
ajfa-11212	45	18	ifrs	ifrs	NOUN
ajfa-11212	45	19	and	and	CCONJ
ajfa-11212	45	20	its	its	PRON
ajfa-11212	45	21	application	application	NOUN
ajfa-11212	45	22	to	to	PART
ajfa-11212	45	23	influence	influence	VERB
ajfa-11212	45	24	the	the	DET
ajfa-11212	45	25	telecommunication	telecommunication	NOUN
ajfa-11212	45	26	industry	industry	NOUN
ajfa-11212	45	27	.	.	PUNCT
ajfa-11212	46	1	the	the	DET
ajfa-11212	46	2	results	result	NOUN
ajfa-11212	46	3	presented	present	VERB
ajfa-11212	46	4	that	that	SCONJ
ajfa-11212	46	5	revenue	revenue	NOUN
ajfa-11212	46	6	recognition	recognition	NOUN
ajfa-11212	46	7	in	in	ADP
ajfa-11212	46	8	the	the	DET
ajfa-11212	46	9	public	public	ADJ
ajfa-11212	46	10	firms	firm	NOUN
ajfa-11212	46	11	is	be	AUX
ajfa-11212	46	12	value	value	NOUN
ajfa-11212	46	13	relation	relation	NOUN
ajfa-11212	46	14	under	under	ADP
ajfa-11212	46	15	the	the	DET
ajfa-11212	46	16	gaap	gaap	NOUN
ajfa-11212	46	17	and	and	CCONJ
ajfa-11212	46	18	that	that	SCONJ
ajfa-11212	46	19	it	it	PRON
ajfa-11212	46	20	remains	remain	VERB
ajfa-11212	46	21	so	so	ADV
ajfa-11212	46	22	after	after	ADP
ajfa-11212	46	23	adoption	adoption	NOUN
ajfa-11212	46	24	of	of	ADP
ajfa-11212	46	25	the	the	DET
ajfa-11212	46	26	ifrs	ifrs	NOUN
ajfa-11212	46	27	and	and	CCONJ
ajfa-11212	46	28	that	that	SCONJ
ajfa-11212	46	29	this	this	PRON
ajfa-11212	46	30	leads	lead	VERB
ajfa-11212	46	31	to	to	ADP
ajfa-11212	46	32	an	an	DET
ajfa-11212	46	33	increase	increase	NOUN
ajfa-11212	46	34	in	in	ADP
ajfa-11212	46	35	the	the	DET
ajfa-11212	46	36	value	value	NOUN
ajfa-11212	46	37	relation	relation	NOUN
ajfa-11212	46	38	in	in	ADP
ajfa-11212	46	39	the	the	DET
ajfa-11212	46	40	future	future	NOUN
ajfa-11212	46	41	.	.	PUNCT
ajfa-11212	47	1	lim	lim	PROPN
ajfa-11212	47	2	et	et	PROPN
ajfa-11212	47	3	al	al	PROPN
ajfa-11212	47	4	.	.	PROPN
ajfa-11212	48	1	(	(	PUNCT
ajfa-11212	48	2	2015	2015	NUM
ajfa-11212	48	3	)	)	PUNCT
ajfa-11212	48	4	"	"	PUNCT
ajfa-11212	48	5	perception	perception	NOUN
ajfa-11212	48	6	of	of	ADP
ajfa-11212	48	7	auditors	auditor	NOUN
ajfa-11212	48	8	and	and	CCONJ
ajfa-11212	48	9	preparers	preparer	NOUN
ajfa-11212	48	10	of	of	ADP
ajfa-11212	48	11	ifrs	ifrs	PROPN
ajfa-11212	48	12	15	15	NUM
ajfa-11212	48	13	:	:	PUNCT
ajfa-11212	48	14	evidence	evidence	NOUN
ajfa-11212	48	15	from	from	ADP
ajfa-11212	48	16	malaysia	malaysia	PROPN
ajfa-11212	48	17	"	"	PUNCT
ajfa-11212	48	18	the	the	DET
ajfa-11212	48	19	main	main	ADJ
ajfa-11212	48	20	aim	aim	NOUN
ajfa-11212	48	21	of	of	ADP
ajfa-11212	48	22	the	the	DET
ajfa-11212	48	23	research	research	NOUN
ajfa-11212	48	24	was	be	AUX
ajfa-11212	48	25	to	to	PART
ajfa-11212	48	26	check	check	VERB
ajfa-11212	48	27	the	the	DET
ajfa-11212	48	28	differences	difference	NOUN
ajfa-11212	48	29	between	between	ADP
ajfa-11212	48	30	preparers	preparer	NOUN
ajfa-11212	48	31	and	and	CCONJ
ajfa-11212	48	32	auditors	auditor	NOUN
ajfa-11212	48	33	in	in	ADP
ajfa-11212	48	34	their	their	PRON
ajfa-11212	48	35	levels	level	NOUN
ajfa-11212	48	36	of	of	ADP
ajfa-11212	48	37	understanding	understanding	NOUN
ajfa-11212	48	38	,	,	PUNCT
ajfa-11212	48	39	standard	standard	ADJ
ajfa-11212	48	40	clarity	clarity	NOUN
ajfa-11212	48	41	,	,	PUNCT
ajfa-11212	48	42	and	and	CCONJ
ajfa-11212	48	43	ease	ease	NOUN
ajfa-11212	48	44	of	of	ADP
ajfa-11212	48	45	application	application	NOUN
ajfa-11212	48	46	across	across	ADP
ajfa-11212	48	47	variance	variance	NOUN
ajfa-11212	48	48	business	business	NOUN
ajfa-11212	48	49	segments	segment	NOUN
ajfa-11212	48	50	and	and	CCONJ
ajfa-11212	48	51	sectors	sector	NOUN
ajfa-11212	48	52	in	in	ADP
ajfa-11212	48	53	malaysia	malaysia	PROPN
ajfa-11212	48	54	.	.	PUNCT
ajfa-11212	49	1	the	the	DET
ajfa-11212	49	2	five	five	NUM
ajfa-11212	49	3	-	-	PUNCT
ajfa-11212	49	4	step	step	NOUN
ajfa-11212	49	5	revenue	revenue	NOUN
ajfa-11212	49	6	recognition	recognition	NOUN
ajfa-11212	49	7	model	model	NOUN
ajfa-11212	49	8	has	have	AUX
ajfa-11212	49	9	moved	move	VERB
ajfa-11212	49	10	from	from	ADP
ajfa-11212	49	11	the	the	DET
ajfa-11212	49	12	concept	concept	NOUN
ajfa-11212	49	13	of	of	ADP
ajfa-11212	49	14	‘	'	PUNCT
ajfa-11212	49	15	risks	risk	NOUN
ajfa-11212	49	16	and	and	CCONJ
ajfa-11212	49	17	rewards	reward	NOUN
ajfa-11212	49	18	’	'	PUNCT
ajfa-11212	49	19	presently	presently	ADV
ajfa-11212	49	20	in	in	ADP
ajfa-11212	49	21	practice	practice	NOUN
ajfa-11212	49	22	to	to	ADP
ajfa-11212	49	23	the	the	DET
ajfa-11212	49	24	concept	concept	NOUN
ajfa-11212	49	25	of	of	ADP
ajfa-11212	49	26	‘	'	PUNCT
ajfa-11212	49	27	control	control	NOUN
ajfa-11212	49	28	’	'	PUNCT
ajfa-11212	49	29	.	.	PUNCT
ajfa-11212	50	1	this	this	PRON
ajfa-11212	50	2	is	be	AUX
ajfa-11212	50	3	predicted	predict	VERB
ajfa-11212	50	4	to	to	PART
ajfa-11212	50	5	have	have	VERB
ajfa-11212	50	6	influence	influence	NOUN
ajfa-11212	50	7	on	on	ADP
ajfa-11212	50	8	industries	industry	NOUN
ajfa-11212	50	9	,	,	PUNCT
ajfa-11212	50	10	especially	especially	ADV
ajfa-11212	50	11	those	those	PRON
ajfa-11212	50	12	including	include	VERB
ajfa-11212	50	13	long	long	ADJ
ajfa-11212	50	14	-	-	PUNCT
ajfa-11212	50	15	term	term	NOUN
ajfa-11212	50	16	contracts	contract	NOUN
ajfa-11212	50	17	with	with	ADP
ajfa-11212	50	18	customers	customer	NOUN
ajfa-11212	50	19	,	,	PUNCT
ajfa-11212	50	20	since	since	SCONJ
ajfa-11212	50	21	the	the	DET
ajfa-11212	50	22	style	style	NOUN
ajfa-11212	50	23	and	and	CCONJ
ajfa-11212	50	24	timing	timing	NOUN
ajfa-11212	50	25	of	of	ADP
ajfa-11212	50	26	revenue	revenue	NOUN
ajfa-11212	50	27	recognition	recognition	NOUN
ajfa-11212	50	28	may	may	AUX
ajfa-11212	50	29	be	be	AUX
ajfa-11212	50	30	influenced	influence	VERB
ajfa-11212	50	31	.	.	PUNCT
ajfa-11212	51	1	this	this	DET
ajfa-11212	51	2	study	study	NOUN
ajfa-11212	51	3	provided	provide	VERB
ajfa-11212	51	4	an	an	DET
ajfa-11212	51	5	overview	overview	NOUN
ajfa-11212	51	6	of	of	ADP
ajfa-11212	51	7	the	the	DET
ajfa-11212	51	8	perceptions	perception	NOUN
ajfa-11212	51	9	of	of	ADP
ajfa-11212	51	10	malaysian	malaysian	ADJ
ajfa-11212	51	11	auditors	auditor	NOUN
ajfa-11212	51	12	and	and	CCONJ
ajfa-11212	51	13	preparers	preparer	NOUN
ajfa-11212	51	14	of	of	ADP
ajfa-11212	51	15	the	the	DET
ajfa-11212	51	16	ifrs	ifrs	PROPN
ajfa-11212	51	17	15	15	NUM
ajfa-11212	51	18	.	.	PUNCT
ajfa-11212	52	1	results	result	NOUN
ajfa-11212	52	2	of	of	ADP
ajfa-11212	52	3	the	the	DET
ajfa-11212	52	4	study	study	NOUN
ajfa-11212	52	5	showed	show	VERB
ajfa-11212	52	6	that	that	SCONJ
ajfa-11212	52	7	the	the	DET
ajfa-11212	52	8	malaysian	malaysian	ADJ
ajfa-11212	52	9	accountants	accountant	NOUN
ajfa-11212	52	10	surveyed	survey	VERB
ajfa-11212	52	11	were	be	AUX
ajfa-11212	52	12	not	not	PART
ajfa-11212	52	13	yet	yet	ADV
ajfa-11212	52	14	prepared	prepared	ADJ
ajfa-11212	52	15	to	to	PART
ajfa-11212	52	16	adopt	adopt	VERB
ajfa-11212	52	17	the	the	DET
ajfa-11212	52	18	ifrs	ifrs	NOUN
ajfa-11212	52	19	15	15	NUM
ajfa-11212	52	20	and	and	CCONJ
ajfa-11212	52	21	that	that	SCONJ
ajfa-11212	52	22	they	they	PRON
ajfa-11212	52	23	recognized	recognize	VERB
ajfa-11212	52	24	that	that	SCONJ
ajfa-11212	52	25	the	the	DET
ajfa-11212	52	26	standard	standard	NOUN
ajfa-11212	52	27	is	be	AUX
ajfa-11212	52	28	not	not	PART
ajfa-11212	52	29	easy	easy	ADJ
ajfa-11212	52	30	to	to	PART
ajfa-11212	52	31	be	be	AUX
ajfa-11212	52	32	implemented	implement	VERB
ajfa-11212	52	33	in	in	ADP
ajfa-11212	52	34	various	various	ADJ
ajfa-11212	52	35	business	business	NOUN
ajfa-11212	52	36	sectors	sector	NOUN
ajfa-11212	52	37	and	and	CCONJ
ajfa-11212	52	38	segments	segment	NOUN
ajfa-11212	52	39	.	.	PUNCT
ajfa-11212	53	1	ismail	ismail	NOUN
ajfa-11212	53	2	(	(	PUNCT
ajfa-11212	53	3	2014	2014	NUM
ajfa-11212	53	4	)	)	PUNCT
ajfa-11212	53	5	“	"	PUNCT
ajfa-11212	53	6	the	the	DET
ajfa-11212	53	7	regulation	regulation	NOUN
ajfa-11212	53	8	of	of	ADP
ajfa-11212	53	9	financial	financial	ADJ
ajfa-11212	53	10	reporting	reporting	NOUN
ajfa-11212	53	11	:	:	PUNCT
ajfa-11212	53	12	ic	ic	PROPN
ajfa-11212	53	13	15	15	NUM
ajfa-11212	53	14	and	and	CCONJ
ajfa-11212	53	15	revenue	revenue	NOUN
ajfa-11212	53	16	recognition	recognition	NOUN
ajfa-11212	53	17	for	for	ADP
ajfa-11212	53	18	malaysian	malaysian	ADJ
ajfa-11212	53	19	property	property	NOUN
ajfa-11212	53	20	developers	developer	NOUN
ajfa-11212	53	21	”	"	PUNCT
ajfa-11212	53	22	this	this	DET
ajfa-11212	53	23	research	research	NOUN
ajfa-11212	53	24	discussed	discuss	VERB
ajfa-11212	53	25	the	the	DET
ajfa-11212	53	26	suggested	suggest	VERB
ajfa-11212	53	27	ifric	ifric	ADJ
ajfa-11212	53	28	15	15	NUM
ajfa-11212	53	29	in	in	ADP
ajfa-11212	53	30	the	the	DET
ajfa-11212	53	31	context	context	NOUN
ajfa-11212	53	32	of	of	ADP
ajfa-11212	53	33	malaysia	malaysia	PROPN
ajfa-11212	53	34	’s	’s	PART
ajfa-11212	53	35	financial	financial	ADJ
ajfa-11212	53	36	reporting	reporting	NOUN
ajfa-11212	53	37	convergence	convergence	NOUN
ajfa-11212	53	38	trip	trip	NOUN
ajfa-11212	53	39	for	for	ADP
ajfa-11212	53	40	companies	company	NOUN
ajfa-11212	53	41	in	in	ADP
ajfa-11212	53	42	the	the	DET
ajfa-11212	53	43	property	property	NOUN
ajfa-11212	53	44	improvement	improvement	NOUN
ajfa-11212	53	45	sector	sector	NOUN
ajfa-11212	53	46	and	and	CCONJ
ajfa-11212	53	47	segment	segment	NOUN
ajfa-11212	53	48	.	.	PUNCT
ajfa-11212	54	1	the	the	DET
ajfa-11212	54	2	sample	sample	NOUN
ajfa-11212	54	3	consisted	consist	VERB
ajfa-11212	54	4	of	of	ADP
ajfa-11212	54	5	15	15	NUM
ajfa-11212	54	6	preparers	preparer	NOUN
ajfa-11212	54	7	and	and	CCONJ
ajfa-11212	54	8	15	15	NUM
ajfa-11212	54	9	auditors	auditor	NOUN
ajfa-11212	54	10	of	of	ADP
ajfa-11212	54	11	financial	financial	ADJ
ajfa-11212	54	12	reports	report	NOUN
ajfa-11212	54	13	of	of	ADP
ajfa-11212	54	14	property	property	NOUN
ajfa-11212	54	15	makers	maker	NOUN
ajfa-11212	54	16	.	.	PUNCT
ajfa-11212	55	1	the	the	DET
ajfa-11212	55	2	study	study	NOUN
ajfa-11212	55	3	explored	explore	VERB
ajfa-11212	55	4	the	the	DET
ajfa-11212	55	5	change	change	NOUN
ajfa-11212	55	6	brought	bring	VERB
ajfa-11212	55	7	about	about	ADP
ajfa-11212	55	8	when	when	SCONJ
ajfa-11212	55	9	ic15	ic15	PROPN
ajfa-11212	55	10	is	be	AUX
ajfa-11212	55	11	adopted	adopt	VERB
ajfa-11212	55	12	.	.	PUNCT
ajfa-11212	56	1	the	the	DET
ajfa-11212	56	2	revenue	revenue	NOUN
ajfa-11212	56	3	recognition	recognition	NOUN
ajfa-11212	56	4	policy	policy	NOUN
ajfa-11212	56	5	discovers	discover	VERB
ajfa-11212	56	6	in	in	ADP
ajfa-11212	56	7	the	the	DET
ajfa-11212	56	8	annual	annual	ADJ
ajfa-11212	56	9	reports	report	NOUN
ajfa-11212	56	10	of	of	ADP
ajfa-11212	56	11	113	113	NUM
ajfa-11212	56	12	property	property	NOUN
ajfa-11212	56	13	establishments	establishment	NOUN
ajfa-11212	56	14	presented	present	VERB
ajfa-11212	56	15	that	that	SCONJ
ajfa-11212	56	16	only	only	ADV
ajfa-11212	56	17	2	2	NUM
ajfa-11212	56	18	out	out	ADP
ajfa-11212	56	19	of	of	ADP
ajfa-11212	56	20	133	133	NUM
ajfa-11212	56	21	establishments	establishment	NOUN
ajfa-11212	56	22	have	have	AUX
ajfa-11212	56	23	adopted	adopt	VERB
ajfa-11212	56	24	the	the	DET
ajfa-11212	56	25	suggested	suggest	VERB
ajfa-11212	56	26	method	method	NOUN
ajfa-11212	56	27	in	in	ADP
ajfa-11212	56	28	ifric15	ifric15	NOUN
ajfa-11212	56	29	.	.	PUNCT
ajfa-11212	57	1	this	this	DET
ajfa-11212	57	2	study	study	NOUN
ajfa-11212	57	3	contributed	contribute	VERB
ajfa-11212	57	4	to	to	ADP
ajfa-11212	57	5	the	the	DET
ajfa-11212	57	6	current	current	ADJ
ajfa-11212	57	7	discussion	discussion	NOUN
ajfa-11212	57	8	on	on	ADP
ajfa-11212	57	9	convergence	convergence	NOUN
ajfa-11212	57	10	to	to	ADP
ajfa-11212	57	11	ifrs	ifrs	NOUN
ajfa-11212	57	12	and	and	CCONJ
ajfa-11212	57	13	estimation	estimation	NOUN
ajfa-11212	57	14	of	of	ADP
ajfa-11212	57	15	the	the	DET
ajfa-11212	57	16	benefits	benefit	NOUN
ajfa-11212	57	17	of	of	ADP
ajfa-11212	57	18	convergence	convergence	NOUN
ajfa-11212	57	19	.	.	PUNCT
ajfa-11212	58	1	dalkiliç	dalkiliç	PROPN
ajfa-11212	58	2	(	(	PUNCT
ajfa-11212	58	3	2014	2014	NUM
ajfa-11212	58	4	):	):	PUNCT
ajfa-11212	58	5	“	"	PUNCT
ajfa-11212	58	6	the	the	DET
ajfa-11212	58	7	real	real	ADJ
ajfa-11212	58	8	step	step	NOUN
ajfa-11212	58	9	in	in	ADP
ajfa-11212	58	10	convergence	convergence	NOUN
ajfa-11212	58	11	project	project	NOUN
ajfa-11212	58	12	:	:	PUNCT
ajfa-11212	58	13	a	a	DET
ajfa-11212	58	14	paradigm	paradigm	NOUN
ajfa-11212	58	15	shift	shift	NOUN
ajfa-11212	58	16	from	from	ADP
ajfa-11212	58	17	revenue	revenue	NOUN
ajfa-11212	58	18	recognition	recognition	NOUN
ajfa-11212	58	19	to	to	ADP
ajfa-11212	58	20	revenue	revenue	NOUN
ajfa-11212	58	21	from	from	ADP
ajfa-11212	58	22	contracts	contract	NOUN
ajfa-11212	58	23	with	with	ADP
ajfa-11212	58	24	customers	customer	NOUN
ajfa-11212	58	25	”	"	PUNCT
ajfa-11212	58	26	the	the	DET
ajfa-11212	58	27	objective	objective	NOUN
ajfa-11212	58	28	of	of	ADP
ajfa-11212	58	29	this	this	DET
ajfa-11212	58	30	research	research	NOUN
ajfa-11212	58	31	was	be	AUX
ajfa-11212	58	32	two	two	NUM
ajfa-11212	58	33	-	-	PUNCT
ajfa-11212	58	34	fold	fold	VERB
ajfa-11212	58	35	,	,	PUNCT
ajfa-11212	58	36	the	the	DET
ajfa-11212	58	37	first	first	ADJ
ajfa-11212	58	38	is	be	AUX
ajfa-11212	58	39	to	to	PART
ajfa-11212	58	40	highlight	highlight	VERB
ajfa-11212	58	41	the	the	DET
ajfa-11212	58	42	background	background	NOUN
ajfa-11212	58	43	and	and	CCONJ
ajfa-11212	58	44	the	the	DET
ajfa-11212	58	45	history	history	NOUN
ajfa-11212	58	46	of	of	ADP
ajfa-11212	58	47	the	the	DET
ajfa-11212	58	48	new	new	ADJ
ajfa-11212	58	49	standard	standard	NOUN
ajfa-11212	58	50	;	;	PUNCT
ajfa-11212	58	51	and	and	CCONJ
ajfa-11212	58	52	,	,	PUNCT
ajfa-11212	58	53	the	the	DET
ajfa-11212	58	54	second	second	NOUN
ajfa-11212	58	55	is	be	AUX
ajfa-11212	58	56	to	to	PART
ajfa-11212	58	57	produce	produce	VERB
ajfa-11212	58	58	some	some	DET
ajfa-11212	58	59	policy	policy	NOUN
ajfa-11212	58	60	recommendations	recommendation	NOUN
ajfa-11212	58	61	for	for	ADP
ajfa-11212	58	62	establishments	establishment	NOUN
ajfa-11212	58	63	on	on	ADP
ajfa-11212	58	64	making	make	VERB
ajfa-11212	58	65	ready	ready	ADJ
ajfa-11212	58	66	for	for	ADP
ajfa-11212	58	67	new	new	ADJ
ajfa-11212	58	68	standard	standard	NOUN
ajfa-11212	58	69	.	.	PUNCT
ajfa-11212	59	1	results	result	NOUN
ajfa-11212	59	2	presented	present	VERB
ajfa-11212	59	3	that	that	SCONJ
ajfa-11212	59	4	industry	industry	NOUN
ajfa-11212	59	5	-	-	PUNCT
ajfa-11212	59	6	specific	specific	ADJ
ajfa-11212	59	7	directing	directing	NOUN
ajfa-11212	59	8	is	be	AUX
ajfa-11212	59	9	missing	miss	VERB
ajfa-11212	59	10	.	.	PUNCT
ajfa-11212	60	1	thus	thus	ADV
ajfa-11212	60	2	,	,	PUNCT
ajfa-11212	60	3	the	the	DET
ajfa-11212	60	4	new	new	ADJ
ajfa-11212	60	5	approach	approach	NOUN
ajfa-11212	60	6	is	be	AUX
ajfa-11212	60	7	heavily	heavily	ADV
ajfa-11212	60	8	depending	depend	VERB
ajfa-11212	60	9	on	on	ADP
ajfa-11212	60	10	professional	professional	ADJ
ajfa-11212	60	11	judgment	judgment	NOUN
ajfa-11212	60	12	and	and	CCONJ
ajfa-11212	60	13	contract	contract	NOUN
ajfa-11212	60	14	terms	term	NOUN
ajfa-11212	60	15	and	and	CCONJ
ajfa-11212	60	16	conditions	condition	NOUN
ajfa-11212	60	17	.	.	PUNCT
ajfa-11212	61	1	in	in	ADP
ajfa-11212	61	2	addition	addition	NOUN
ajfa-11212	61	3	,	,	PUNCT
ajfa-11212	61	4	the	the	DET
ajfa-11212	61	5	new	new	ADJ
ajfa-11212	61	6	procedures	procedure	NOUN
ajfa-11212	61	7	will	will	AUX
ajfa-11212	61	8	implement	implement	VERB
ajfa-11212	61	9	to	to	ADP
ajfa-11212	61	10	all	all	DET
ajfa-11212	61	11	things	thing	NOUN
ajfa-11212	61	12	that	that	PRON
ajfa-11212	61	13	record	record	VERB
ajfa-11212	61	14	into	into	ADP
ajfa-11212	61	15	contracts	contract	NOUN
ajfa-11212	61	16	with	with	ADP
ajfa-11212	61	17	asian	asian	ADJ
ajfa-11212	61	18	journal	journal	NOUN
ajfa-11212	61	19	of	of	ADP
ajfa-11212	61	20	finance	finance	PROPN
ajfa-11212	61	21	&	&	CCONJ
ajfa-11212	61	22	accounting	accounting	PROPN
ajfa-11212	61	23	issn	issn	PROPN
ajfa-11212	61	24	1946	1946	NUM
ajfa-11212	61	25	-	-	PUNCT
ajfa-11212	61	26	052x	052x	PROPN
ajfa-11212	61	27	2017	2017	NUM
ajfa-11212	61	28	,	,	PUNCT
ajfa-11212	61	29	vol	vol	NOUN
ajfa-11212	61	30	.	.	NOUN
ajfa-11212	61	31	9	9	NUM
ajfa-11212	61	32	,	,	PUNCT
ajfa-11212	61	33	no	no	INTJ
ajfa-11212	61	34	.	.	NOUN
ajfa-11212	61	35	1	1	NUM
ajfa-11212	61	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	61	37	379	379	NUM
ajfa-11212	61	38	customers	customer	NOUN
ajfa-11212	61	39	.	.	PUNCT
ajfa-11212	62	1	that	that	PRON
ajfa-11212	62	2	coming	come	VERB
ajfa-11212	62	3	up	up	ADP
ajfa-11212	62	4	with	with	ADP
ajfa-11212	62	5	a	a	DET
ajfa-11212	62	6	mutual	mutual	ADJ
ajfa-11212	62	7	standard	standard	NOUN
ajfa-11212	62	8	about	about	ADP
ajfa-11212	62	9	revenue	revenue	NOUN
ajfa-11212	62	10	recognition	recognition	NOUN
ajfa-11212	62	11	is	be	AUX
ajfa-11212	62	12	a	a	DET
ajfa-11212	62	13	main	main	ADJ
ajfa-11212	62	14	accomplishment	accomplishment	NOUN
ajfa-11212	62	15	for	for	ADP
ajfa-11212	62	16	the	the	DET
ajfa-11212	62	17	standard	standard	ADJ
ajfa-11212	62	18	producers	producer	NOUN
ajfa-11212	62	19	,	,	PUNCT
ajfa-11212	62	20	but	but	CCONJ
ajfa-11212	62	21	for	for	ADP
ajfa-11212	62	22	the	the	DET
ajfa-11212	62	23	company	company	NOUN
ajfa-11212	62	24	world	world	NOUN
ajfa-11212	62	25	the	the	DET
ajfa-11212	62	26	real	real	ADJ
ajfa-11212	62	27	work	work	NOUN
ajfa-11212	62	28	is	be	AUX
ajfa-11212	62	29	fast	fast	ADV
ajfa-11212	62	30	oncoming	oncoming	ADJ
ajfa-11212	62	31	.	.	PUNCT
ajfa-11212	63	1	the	the	DET
ajfa-11212	63	2	first	first	ADJ
ajfa-11212	63	3	paragraph	paragraph	NOUN
ajfa-11212	63	4	of	of	ADP
ajfa-11212	63	5	the	the	DET
ajfa-11212	63	6	ifrs	ifrs	NOUN
ajfa-11212	63	7	15	15	NUM
ajfa-11212	63	8	establishes	establish	VERB
ajfa-11212	63	9	rules	rule	NOUN
ajfa-11212	63	10	for	for	ADP
ajfa-11212	63	11	reporting	report	VERB
ajfa-11212	63	12	suitable	suitable	ADJ
ajfa-11212	63	13	information	information	NOUN
ajfa-11212	63	14	to	to	ADP
ajfa-11212	63	15	users	user	NOUN
ajfa-11212	63	16	of	of	ADP
ajfa-11212	63	17	financial	financial	ADJ
ajfa-11212	63	18	statements	statement	NOUN
ajfa-11212	63	19	about	about	ADP
ajfa-11212	63	20	the	the	DET
ajfa-11212	63	21	amount	amount	NOUN
ajfa-11212	63	22	,	,	PUNCT
ajfa-11212	63	23	nature	nature	NOUN
ajfa-11212	63	24	,	,	PUNCT
ajfa-11212	63	25	uncertainty	uncertainty	NOUN
ajfa-11212	63	26	and	and	CCONJ
ajfa-11212	63	27	timing	timing	NOUN
ajfa-11212	63	28	of	of	ADP
ajfa-11212	63	29	the	the	DET
ajfa-11212	63	30	revenue	revenue	NOUN
ajfa-11212	63	31	and	and	CCONJ
ajfa-11212	63	32	cash	cash	NOUN
ajfa-11212	63	33	flows	flow	NOUN
ajfa-11212	63	34	growing	grow	VERB
ajfa-11212	63	35	from	from	ADP
ajfa-11212	63	36	contracts	contract	NOUN
ajfa-11212	63	37	of	of	ADP
ajfa-11212	63	38	an	an	DET
ajfa-11212	63	39	entity	entity	NOUN
ajfa-11212	63	40	with	with	ADP
ajfa-11212	63	41	customers	customer	NOUN
ajfa-11212	63	42	.	.	PUNCT
ajfa-11212	64	1	mccarthy	mccarthy	PROPN
ajfa-11212	64	2	&	&	CCONJ
ajfa-11212	64	3	mccarthy	mccarthy	PROPN
ajfa-11212	64	4	(	(	PUNCT
ajfa-11212	64	5	2014	2014	NUM
ajfa-11212	64	6	):	):	PUNCT
ajfa-11212	64	7	"	"	PUNCT
ajfa-11212	64	8	financial	financial	ADJ
ajfa-11212	64	9	statement	statement	NOUN
ajfa-11212	64	10	preparers	preparer	NOUN
ajfa-11212	64	11	’	’	PART
ajfa-11212	64	12	revenue	revenue	NOUN
ajfa-11212	64	13	decisions	decision	NOUN
ajfa-11212	64	14	:	:	PUNCT
ajfa-11212	64	15	accuracy	accuracy	NOUN
ajfa-11212	64	16	in	in	ADP
ajfa-11212	64	17	applying	apply	VERB
ajfa-11212	64	18	rules	rule	NOUN
ajfa-11212	64	19	-	-	PUNCT
ajfa-11212	64	20	based	base	VERB
ajfa-11212	64	21	standards	standard	NOUN
ajfa-11212	64	22	and	and	CCONJ
ajfa-11212	64	23	the	the	DET
ajfa-11212	64	24	iasb	iasb	NOUN
ajfa-11212	64	25	-	-	PUNCT
ajfa-11212	64	26	fasb	fasb	NOUN
ajfa-11212	64	27	revenue	revenue	NOUN
ajfa-11212	64	28	recognition	recognition	NOUN
ajfa-11212	64	29	model	model	NOUN
ajfa-11212	64	30	"	"	PUNCT
ajfa-11212	64	31	the	the	DET
ajfa-11212	64	32	objective	objective	NOUN
ajfa-11212	64	33	of	of	ADP
ajfa-11212	64	34	this	this	DET
ajfa-11212	64	35	study	study	NOUN
ajfa-11212	64	36	was	be	AUX
ajfa-11212	64	37	to	to	PART
ajfa-11212	64	38	check	check	VERB
ajfa-11212	64	39	financial	financial	ADJ
ajfa-11212	64	40	managers	manager	NOUN
ajfa-11212	64	41	’	’	PART
ajfa-11212	64	42	revenue	revenue	NOUN
ajfa-11212	64	43	decisions	decision	NOUN
ajfa-11212	64	44	under	under	ADP
ajfa-11212	64	45	a	a	DET
ajfa-11212	64	46	principles	principle	NOUN
ajfa-11212	64	47	-	-	PUNCT
ajfa-11212	64	48	based	base	VERB
ajfa-11212	64	49	accounting	accounting	NOUN
ajfa-11212	64	50	standard	standard	NOUN
ajfa-11212	64	51	in	in	ADP
ajfa-11212	64	52	comparison	comparison	NOUN
ajfa-11212	64	53	to	to	ADP
ajfa-11212	64	54	a	a	DET
ajfa-11212	64	55	rules	rule	NOUN
ajfa-11212	64	56	-	-	PUNCT
ajfa-11212	64	57	based	base	VERB
ajfa-11212	64	58	accounting	accounting	NOUN
ajfa-11212	64	59	standard	standard	NOUN
ajfa-11212	64	60	.	.	PUNCT
ajfa-11212	65	1	this	this	DET
ajfa-11212	65	2	study	study	NOUN
ajfa-11212	65	3	experiment	experiment	NOUN
ajfa-11212	65	4	involved	involve	VERB
ajfa-11212	65	5	127	127	NUM
ajfa-11212	65	6	experienced	experienced	ADJ
ajfa-11212	65	7	financial	financial	ADJ
ajfa-11212	65	8	leaders	leader	NOUN
ajfa-11212	65	9	with	with	ADP
ajfa-11212	65	10	an	an	DET
ajfa-11212	65	11	average	average	NOUN
ajfa-11212	65	12	of	of	ADP
ajfa-11212	65	13	20	20	NUM
ajfa-11212	65	14	years	year	NOUN
ajfa-11212	65	15	of	of	ADP
ajfa-11212	65	16	knowledge	knowledge	NOUN
ajfa-11212	65	17	and	and	CCONJ
ajfa-11212	65	18	experience	experience	NOUN
ajfa-11212	65	19	.	.	PUNCT
ajfa-11212	66	1	eighty	eighty	NUM
ajfa-11212	66	2	-	-	PUNCT
ajfa-11212	66	3	two	two	NUM
ajfa-11212	66	4	percent	percent	NOUN
ajfa-11212	66	5	of	of	ADP
ajfa-11212	66	6	those	those	DET
ajfa-11212	66	7	financial	financial	ADJ
ajfa-11212	66	8	managers	manager	NOUN
ajfa-11212	66	9	were	be	AUX
ajfa-11212	66	10	at	at	ADP
ajfa-11212	66	11	the	the	DET
ajfa-11212	66	12	level	level	NOUN
ajfa-11212	66	13	of	of	ADP
ajfa-11212	66	14	manager	manager	NOUN
ajfa-11212	66	15	or	or	CCONJ
ajfa-11212	66	16	above	above	ADV
ajfa-11212	66	17	.	.	PUNCT
ajfa-11212	67	1	the	the	DET
ajfa-11212	67	2	results	result	NOUN
ajfa-11212	67	3	indicated	indicate	VERB
ajfa-11212	67	4	that	that	SCONJ
ajfa-11212	67	5	implementing	implement	VERB
ajfa-11212	67	6	rules	rule	NOUN
ajfa-11212	67	7	-	-	PUNCT
ajfa-11212	67	8	based	base	VERB
ajfa-11212	67	9	standards	standard	NOUN
ajfa-11212	67	10	affords	afford	VERB
ajfa-11212	67	11	less	less	ADV
ajfa-11212	67	12	precise	precise	ADJ
ajfa-11212	67	13	revenue	revenue	NOUN
ajfa-11212	67	14	decisions	decision	NOUN
ajfa-11212	67	15	than	than	ADP
ajfa-11212	67	16	implementing	implement	VERB
ajfa-11212	67	17	principles	principle	NOUN
ajfa-11212	67	18	-	-	PUNCT
ajfa-11212	67	19	based	base	VERB
ajfa-11212	67	20	accounting	accounting	NOUN
ajfa-11212	67	21	standard	standard	NOUN
ajfa-11212	67	22	.	.	PUNCT
ajfa-11212	68	1	furthermore	furthermore	ADV
ajfa-11212	68	2	,	,	PUNCT
ajfa-11212	68	3	there	there	PRON
ajfa-11212	68	4	was	be	VERB
ajfa-11212	68	5	no	no	DET
ajfa-11212	68	6	statistically	statistically	ADV
ajfa-11212	68	7	-	-	PUNCT
ajfa-11212	68	8	significant	significant	ADJ
ajfa-11212	68	9	variance	variance	NOUN
ajfa-11212	68	10	in	in	ADP
ajfa-11212	68	11	the	the	DET
ajfa-11212	68	12	amount	amount	NOUN
ajfa-11212	68	13	of	of	ADP
ajfa-11212	68	14	judgment	judgment	NOUN
ajfa-11212	68	15	requested	request	VERB
ajfa-11212	68	16	between	between	ADP
ajfa-11212	68	17	the	the	DET
ajfa-11212	68	18	subjects	subject	NOUN
ajfa-11212	68	19	implementing	implement	VERB
ajfa-11212	68	20	rules	rule	NOUN
ajfa-11212	68	21	-	-	PUNCT
ajfa-11212	68	22	based	base	VERB
ajfa-11212	68	23	standards	standard	NOUN
ajfa-11212	68	24	and	and	CCONJ
ajfa-11212	68	25	those	those	PRON
ajfa-11212	68	26	implementing	implement	VERB
ajfa-11212	68	27	principles	principle	NOUN
ajfa-11212	68	28	-	-	PUNCT
ajfa-11212	68	29	based	base	VERB
ajfa-11212	68	30	standards	standard	NOUN
ajfa-11212	68	31	.	.	PUNCT
ajfa-11212	69	1	hasanen	hasanen	NOUN
ajfa-11212	69	2	et	et	PROPN
ajfa-11212	69	3	al	al	PROPN
ajfa-11212	69	4	.	.	PROPN
ajfa-11212	70	1	(	(	PUNCT
ajfa-11212	70	2	2014	2014	NUM
ajfa-11212	70	3	):	):	PUNCT
ajfa-11212	70	4	“	"	PUNCT
ajfa-11212	70	5	a	a	DET
ajfa-11212	70	6	proposed	propose	VERB
ajfa-11212	70	7	model	model	NOUN
ajfa-11212	70	8	to	to	PART
ajfa-11212	70	9	address	address	VERB
ajfa-11212	70	10	convergence	convergence	NOUN
ajfa-11212	70	11	determinants	determinant	NOUN
ajfa-11212	70	12	,	,	PUNCT
ajfa-11212	70	13	ifrs	ifrs	NOUN
ajfa-11212	70	14	and	and	CCONJ
ajfa-11212	70	15	fasb	fasb	NOUN
ajfa-11212	70	16	:	:	PUNCT
ajfa-11212	70	17	measurement	measurement	NOUN
ajfa-11212	70	18	and	and	CCONJ
ajfa-11212	70	19	disclosure	disclosure	NOUN
ajfa-11212	70	20	of	of	ADP
ajfa-11212	70	21	revenue	revenue	NOUN
ajfa-11212	70	22	recognition	recognition	NOUN
ajfa-11212	70	23	:	:	PUNCT
ajfa-11212	70	24	"	"	PUNCT
ajfa-11212	70	25	the	the	DET
ajfa-11212	70	26	case	case	NOUN
ajfa-11212	70	27	of	of	ADP
ajfa-11212	70	28	egypt	egypt	PROPN
ajfa-11212	70	29	"	"	PUNCT
ajfa-11212	70	30	this	this	DET
ajfa-11212	70	31	study	study	NOUN
ajfa-11212	70	32	focused	focus	VERB
ajfa-11212	70	33	mainly	mainly	ADV
ajfa-11212	70	34	on	on	ADP
ajfa-11212	70	35	the	the	DET
ajfa-11212	70	36	convergence	convergence	NOUN
ajfa-11212	70	37	of	of	ADP
ajfa-11212	70	38	revenue	revenue	NOUN
ajfa-11212	70	39	recognition	recognition	NOUN
ajfa-11212	70	40	from	from	ADP
ajfa-11212	70	41	contracts	contract	NOUN
ajfa-11212	70	42	with	with	ADP
ajfa-11212	70	43	customers	customer	NOUN
ajfa-11212	70	44	,	,	PUNCT
ajfa-11212	70	45	which	which	PRON
ajfa-11212	70	46	was	be	AUX
ajfa-11212	70	47	started	start	VERB
ajfa-11212	70	48	in	in	ADP
ajfa-11212	70	49	june	june	PROPN
ajfa-11212	70	50	2010	2010	NUM
ajfa-11212	70	51	and	and	CCONJ
ajfa-11212	70	52	has	have	AUX
ajfa-11212	70	53	since	since	SCONJ
ajfa-11212	70	54	then	then	ADV
ajfa-11212	70	55	been	be	AUX
ajfa-11212	70	56	improved	improve	VERB
ajfa-11212	70	57	using	use	VERB
ajfa-11212	70	58	wide	wide	ADV
ajfa-11212	70	59	-	-	PUNCT
ajfa-11212	70	60	ranging	range	VERB
ajfa-11212	70	61	due	due	ADJ
ajfa-11212	70	62	process	process	NOUN
ajfa-11212	70	63	rules	rule	NOUN
ajfa-11212	70	64	into	into	ADP
ajfa-11212	70	65	a	a	DET
ajfa-11212	70	66	nearly	nearly	ADV
ajfa-11212	70	67	-	-	PUNCT
ajfa-11212	70	68	finished	finish	VERB
ajfa-11212	70	69	product	product	NOUN
ajfa-11212	70	70	.	.	PUNCT
ajfa-11212	71	1	thus	thus	ADV
ajfa-11212	71	2	,	,	PUNCT
ajfa-11212	71	3	this	this	DET
ajfa-11212	71	4	study	study	NOUN
ajfa-11212	71	5	demonstrated	demonstrate	VERB
ajfa-11212	71	6	the	the	DET
ajfa-11212	71	7	effects	effect	NOUN
ajfa-11212	71	8	of	of	ADP
ajfa-11212	71	9	these	these	DET
ajfa-11212	71	10	convergence	convergence	NOUN
ajfa-11212	71	11	steps	step	NOUN
ajfa-11212	71	12	on	on	ADP
ajfa-11212	71	13	the	the	DET
ajfa-11212	71	14	egyptian	egyptian	ADJ
ajfa-11212	71	15	accounting	accounting	NOUN
ajfa-11212	71	16	determinants	determinant	NOUN
ajfa-11212	71	17	and	and	CCONJ
ajfa-11212	71	18	practice	practice	NOUN
ajfa-11212	71	19	.	.	PUNCT
ajfa-11212	72	1	3	3	X
ajfa-11212	72	2	.	.	X
ajfa-11212	72	3	theoretical	theoretical	ADJ
ajfa-11212	72	4	framework	framework	NOUN
ajfa-11212	72	5	this	this	DET
ajfa-11212	72	6	study	study	NOUN
ajfa-11212	72	7	framework	framework	NOUN
ajfa-11212	72	8	is	be	AUX
ajfa-11212	72	9	presented	present	VERB
ajfa-11212	72	10	in	in	ADP
ajfa-11212	72	11	the	the	DET
ajfa-11212	72	12	following	follow	VERB
ajfa-11212	72	13	sections	section	NOUN
ajfa-11212	72	14	:	:	PUNCT
ajfa-11212	72	15	3.1	3.1	NUM
ajfa-11212	72	16	the	the	DET
ajfa-11212	72	17	international	international	ADJ
ajfa-11212	72	18	financial	financial	ADJ
ajfa-11212	72	19	reporting	reporting	NOUN
ajfa-11212	72	20	standards	standard	NOUN
ajfa-11212	72	21	(	(	PUNCT
ajfa-11212	72	22	ifrss	ifrss	NOUN
ajfa-11212	72	23	)	)	PUNCT
ajfa-11212	72	24	the	the	DET
ajfa-11212	72	25	standards	standard	NOUN
ajfa-11212	72	26	are	be	AUX
ajfa-11212	72	27	defined	define	VERB
ajfa-11212	72	28	as	as	ADP
ajfa-11212	72	29	general	general	ADJ
ajfa-11212	72	30	obligatory	obligatory	ADJ
ajfa-11212	72	31	models	model	NOUN
ajfa-11212	72	32	that	that	PRON
ajfa-11212	72	33	lead	lead	VERB
ajfa-11212	72	34	to	to	ADP
ajfa-11212	72	35	direction	direction	NOUN
ajfa-11212	72	36	and	and	CCONJ
ajfa-11212	72	37	rationalization	rationalization	NOUN
ajfa-11212	72	38	of	of	ADP
ajfa-11212	72	39	the	the	DET
ajfa-11212	72	40	practical	practical	ADJ
ajfa-11212	72	41	application	application	NOUN
ajfa-11212	72	42	in	in	ADP
ajfa-11212	72	43	accounting	accounting	NOUN
ajfa-11212	72	44	,	,	PUNCT
ajfa-11212	72	45	auditing	auditing	NOUN
ajfa-11212	72	46	,	,	PUNCT
ajfa-11212	72	47	or	or	CCONJ
ajfa-11212	72	48	review	review	NOUN
ajfa-11212	72	49	of	of	ADP
ajfa-11212	72	50	the	the	DET
ajfa-11212	72	51	accounts	account	NOUN
ajfa-11212	72	52	.	.	PUNCT
ajfa-11212	73	1	therefore	therefore	ADV
ajfa-11212	73	2	,	,	PUNCT
ajfa-11212	73	3	the	the	DET
ajfa-11212	73	4	standards	standard	NOUN
ajfa-11212	73	5	differ	differ	VERB
ajfa-11212	73	6	from	from	ADP
ajfa-11212	73	7	the	the	DET
ajfa-11212	73	8	procedures	procedure	NOUN
ajfa-11212	73	9	since	since	SCONJ
ajfa-11212	73	10	the	the	DET
ajfa-11212	73	11	standards	standard	NOUN
ajfa-11212	73	12	have	have	VERB
ajfa-11212	73	13	the	the	DET
ajfa-11212	73	14	general	general	ADJ
ajfa-11212	73	15	obligation	obligation	NOUN
ajfa-11212	73	16	character	character	NOUN
ajfa-11212	73	17	while	while	SCONJ
ajfa-11212	73	18	the	the	DET
ajfa-11212	73	19	procedures	procedure	NOUN
ajfa-11212	73	20	deal	deal	VERB
ajfa-11212	73	21	with	with	ADP
ajfa-11212	73	22	the	the	DET
ajfa-11212	73	23	executive	executive	ADJ
ajfa-11212	73	24	approach	approach	NOUN
ajfa-11212	73	25	of	of	ADP
ajfa-11212	73	26	these	these	DET
ajfa-11212	73	27	standards	standard	NOUN
ajfa-11212	73	28	applied	apply	VERB
ajfa-11212	73	29	on	on	ADP
ajfa-11212	73	30	certain	certain	ADJ
ajfa-11212	73	31	empirical	empirical	ADJ
ajfa-11212	73	32	cases	case	NOUN
ajfa-11212	73	33	(	(	PUNCT
ajfa-11212	73	34	al	al	PROPN
ajfa-11212	73	35	-	-	PUNCT
ajfa-11212	73	36	gadi	gadi	PROPN
ajfa-11212	73	37	and	and	CCONJ
ajfa-11212	73	38	hamdan	hamdan	PROPN
ajfa-11212	73	39	,	,	PUNCT
ajfa-11212	73	40	2008	2008	NUM
ajfa-11212	73	41	)	)	PUNCT
ajfa-11212	73	42	.	.	PUNCT
ajfa-11212	74	1	importance	importance	NOUN
ajfa-11212	74	2	of	of	ADP
ajfa-11212	74	3	the	the	DET
ajfa-11212	74	4	ifrss	ifrss	NOUN
ajfa-11212	74	5	points	point	NOUN
ajfa-11212	74	6	in	in	ADP
ajfa-11212	74	7	what	what	PRON
ajfa-11212	74	8	follows	follow	VERB
ajfa-11212	74	9	(	(	PUNCT
ajfa-11212	74	10	nawaal	nawaal	ADJ
ajfa-11212	74	11	,	,	PUNCT
ajfa-11212	74	12	2011	2011	NUM
ajfa-11212	74	13	):	):	PUNCT
ajfa-11212	74	14	1	1	X
ajfa-11212	74	15	)	)	PUNCT
ajfa-11212	74	16	the	the	DET
ajfa-11212	74	17	ifrss	ifrss	NOUN
ajfa-11212	74	18	contribute	contribute	VERB
ajfa-11212	74	19	to	to	ADP
ajfa-11212	74	20	the	the	DET
ajfa-11212	74	21	process	process	NOUN
ajfa-11212	74	22	of	of	ADP
ajfa-11212	74	23	control	control	NOUN
ajfa-11212	74	24	and	and	CCONJ
ajfa-11212	74	25	organization	organization	NOUN
ajfa-11212	74	26	of	of	ADP
ajfa-11212	74	27	the	the	DET
ajfa-11212	74	28	accounting	accounting	NOUN
ajfa-11212	74	29	practice	practice	NOUN
ajfa-11212	74	30	.	.	PUNCT
ajfa-11212	75	1	2	2	X
ajfa-11212	75	2	)	)	PUNCT
ajfa-11212	75	3	presence	presence	NOUN
ajfa-11212	75	4	of	of	ADP
ajfa-11212	75	5	a	a	DET
ajfa-11212	75	6	subjective	subjective	ADJ
ajfa-11212	75	7	frame	frame	NOUN
ajfa-11212	75	8	of	of	ADP
ajfa-11212	75	9	the	the	DET
ajfa-11212	75	10	ifrss	ifrss	NOUN
ajfa-11212	75	11	governs	govern	VERB
ajfa-11212	75	12	that	that	SCONJ
ajfa-11212	75	13	the	the	DET
ajfa-11212	75	14	measurement	measurement	NOUN
ajfa-11212	75	15	and	and	CCONJ
ajfa-11212	75	16	communication	communication	NOUN
ajfa-11212	75	17	guarantees	guarantee	NOUN
ajfa-11212	75	18	achieving	achieve	VERB
ajfa-11212	75	19	the	the	DET
ajfa-11212	75	20	balance	balance	NOUN
ajfa-11212	75	21	between	between	ADP
ajfa-11212	75	22	the	the	DET
ajfa-11212	75	23	different	different	ADJ
ajfa-11212	75	24	interests	interest	NOUN
ajfa-11212	75	25	of	of	ADP
ajfa-11212	75	26	the	the	DET
ajfa-11212	75	27	users	user	NOUN
ajfa-11212	75	28	of	of	ADP
ajfa-11212	75	29	the	the	DET
ajfa-11212	75	30	financial	financial	ADJ
ajfa-11212	75	31	reports	report	NOUN
ajfa-11212	75	32	.	.	PUNCT
ajfa-11212	76	1	3	3	X
ajfa-11212	76	2	)	)	PUNCT
ajfa-11212	76	3	reliance	reliance	NOUN
ajfa-11212	76	4	on	on	ADP
ajfa-11212	76	5	the	the	DET
ajfa-11212	76	6	ifrss	ifrss	NOUN
ajfa-11212	76	7	has	have	VERB
ajfa-11212	76	8	a	a	DET
ajfa-11212	76	9	gig	gig	NOUN
ajfa-11212	76	10	and	and	CCONJ
ajfa-11212	76	11	necessary	necessary	ADJ
ajfa-11212	76	12	importance	importance	NOUN
ajfa-11212	76	13	in	in	ADP
ajfa-11212	76	14	the	the	DET
ajfa-11212	76	15	shade	shade	NOUN
ajfa-11212	76	16	of	of	ADP
ajfa-11212	76	17	failure	failure	NOUN
ajfa-11212	76	18	of	of	ADP
ajfa-11212	76	19	the	the	DET
ajfa-11212	76	20	accounting	accounting	NOUN
ajfa-11212	76	21	theories	theory	NOUN
ajfa-11212	76	22	about	about	ADP
ajfa-11212	76	23	treatment	treatment	NOUN
ajfa-11212	76	24	that	that	PRON
ajfa-11212	76	25	prepares	prepare	VERB
ajfa-11212	76	26	the	the	DET
ajfa-11212	76	27	accounting	accounting	NOUN
ajfa-11212	76	28	alternatives	alternative	NOUN
ajfa-11212	76	29	at	at	ADP
ajfa-11212	76	30	the	the	DET
ajfa-11212	76	31	level	level	NOUN
ajfa-11212	76	32	of	of	ADP
ajfa-11212	76	33	the	the	DET
ajfa-11212	76	34	economic	economic	ADJ
ajfa-11212	76	35	establishment	establishment	NOUN
ajfa-11212	76	36	.	.	PUNCT
ajfa-11212	77	1	asian	asian	ADJ
ajfa-11212	77	2	journal	journal	PROPN
ajfa-11212	77	3	of	of	ADP
ajfa-11212	77	4	finance	finance	PROPN
ajfa-11212	77	5	&	&	CCONJ
ajfa-11212	77	6	accounting	accounting	PROPN
ajfa-11212	77	7	issn	issn	PROPN
ajfa-11212	77	8	1946	1946	NUM
ajfa-11212	77	9	-	-	PUNCT
ajfa-11212	77	10	052x	052x	PROPN
ajfa-11212	77	11	2017	2017	NUM
ajfa-11212	77	12	,	,	PUNCT
ajfa-11212	77	13	vol	vol	NOUN
ajfa-11212	77	14	.	.	NOUN
ajfa-11212	77	15	9	9	NUM
ajfa-11212	77	16	,	,	PUNCT
ajfa-11212	77	17	no	no	INTJ
ajfa-11212	77	18	.	.	NOUN
ajfa-11212	77	19	1	1	NUM
ajfa-11212	77	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	77	21	380	380	NUM
ajfa-11212	77	22	4	4	NUM
ajfa-11212	77	23	)	)	PUNCT
ajfa-11212	77	24	presence	presence	NOUN
ajfa-11212	77	25	of	of	ADP
ajfa-11212	77	26	the	the	DET
ajfa-11212	77	27	ifrss	ifrss	NOUN
ajfa-11212	77	28	helps	help	VERB
ajfa-11212	77	29	the	the	DET
ajfa-11212	77	30	professionals	professional	NOUN
ajfa-11212	77	31	and	and	CCONJ
ajfa-11212	77	32	these	these	DET
ajfa-11212	77	33	standards	standard	NOUN
ajfa-11212	77	34	specify	specify	VERB
ajfa-11212	77	35	their	their	PRON
ajfa-11212	77	36	reactions	reaction	NOUN
ajfa-11212	77	37	under	under	ADP
ajfa-11212	77	38	certain	certain	ADJ
ajfa-11212	77	39	conditions	condition	NOUN
ajfa-11212	77	40	.	.	PUNCT
ajfa-11212	78	1	in	in	ADP
ajfa-11212	78	2	addition	addition	NOUN
ajfa-11212	78	3	,	,	PUNCT
ajfa-11212	78	4	these	these	DET
ajfa-11212	78	5	standards	standard	NOUN
ajfa-11212	78	6	are	be	AUX
ajfa-11212	78	7	counted	count	VERB
ajfa-11212	78	8	as	as	ADP
ajfa-11212	78	9	a	a	DET
ajfa-11212	78	10	defense	defense	NOUN
ajfa-11212	78	11	upon	upon	SCONJ
ajfa-11212	78	12	presence	presence	NOUN
ajfa-11212	78	13	of	of	ADP
ajfa-11212	78	14	interferences	interference	NOUN
ajfa-11212	78	15	from	from	ADP
ajfa-11212	78	16	,	,	PUNCT
ajfa-11212	78	17	or	or	CCONJ
ajfa-11212	78	18	supervision	supervision	NOUN
ajfa-11212	78	19	by	by	ADP
ajfa-11212	78	20	,	,	PUNCT
ajfa-11212	78	21	external	external	ADJ
ajfa-11212	78	22	parties	party	NOUN
ajfa-11212	78	23	.	.	PUNCT
ajfa-11212	79	1	one	one	NUM
ajfa-11212	79	2	of	of	ADP
ajfa-11212	79	3	the	the	DET
ajfa-11212	79	4	most	most	ADV
ajfa-11212	79	5	significant	significant	ADJ
ajfa-11212	79	6	factors	factor	NOUN
ajfa-11212	79	7	that	that	PRON
ajfa-11212	79	8	led	lead	VERB
ajfa-11212	79	9	to	to	ADP
ajfa-11212	79	10	imparting	impart	VERB
ajfa-11212	79	11	importance	importance	NOUN
ajfa-11212	79	12	and	and	CCONJ
ajfa-11212	79	13	credibility	credibility	NOUN
ajfa-11212	79	14	to	to	ADP
ajfa-11212	79	15	the	the	DET
ajfa-11212	79	16	ifrss	ifrss	NOUN
ajfa-11212	79	17	is	be	AUX
ajfa-11212	79	18	the	the	DET
ajfa-11212	79	19	recognizing	recognize	VERB
ajfa-11212	79	20	memorandum	memorandum	NOUN
ajfa-11212	79	21	which	which	PRON
ajfa-11212	79	22	was	be	AUX
ajfa-11212	79	23	signed	sign	VERB
ajfa-11212	79	24	by	by	ADP
ajfa-11212	79	25	the	the	DET
ajfa-11212	79	26	iasb	iasb	NOUN
ajfa-11212	79	27	and	and	CCONJ
ajfa-11212	79	28	the	the	DET
ajfa-11212	79	29	american	american	ADJ
ajfa-11212	79	30	fasb	fasb	NOUN
ajfa-11212	79	31	for	for	ADP
ajfa-11212	79	32	combined	combined	ADJ
ajfa-11212	79	33	cooperation	cooperation	NOUN
ajfa-11212	79	34	to	to	PART
ajfa-11212	79	35	remove	remove	VERB
ajfa-11212	79	36	the	the	DET
ajfa-11212	79	37	disagreement	disagreement	NOUN
ajfa-11212	79	38	and	and	CCONJ
ajfa-11212	79	39	discrepancy	discrepancy	NOUN
ajfa-11212	79	40	between	between	ADP
ajfa-11212	79	41	the	the	DET
ajfa-11212	79	42	iasb	iasb	NOUN
ajfa-11212	79	43	and	and	CCONJ
ajfa-11212	79	44	the	the	DET
ajfa-11212	79	45	fasb	fasb	NOUN
ajfa-11212	79	46	,	,	PUNCT
ajfa-11212	79	47	and	and	CCONJ
ajfa-11212	79	48	from	from	ADP
ajfa-11212	79	49	which	which	PRON
ajfa-11212	79	50	numerous	numerous	ADJ
ajfa-11212	79	51	ifrss	ifrss	NOUN
ajfa-11212	79	52	emanated	emanate	VERB
ajfa-11212	79	53	.	.	PUNCT
ajfa-11212	80	1	of	of	ADP
ajfa-11212	80	2	these	these	PRON
ajfa-11212	80	3	is	be	AUX
ajfa-11212	80	4	the	the	DET
ajfa-11212	80	5	ifrs	ifrs	PROPN
ajfa-11212	80	6	15	15	NUM
ajfa-11212	80	7	(	(	PUNCT
ajfa-11212	80	8	revenue	revenue	NOUN
ajfa-11212	80	9	from	from	ADP
ajfa-11212	80	10	contracts	contract	NOUN
ajfa-11212	80	11	with	with	ADP
ajfa-11212	80	12	customers	customer	NOUN
ajfa-11212	80	13	)	)	PUNCT
ajfa-11212	80	14	,	,	PUNCT
ajfa-11212	80	15	which	which	PRON
ajfa-11212	80	16	came	come	VERB
ajfa-11212	80	17	as	as	ADP
ajfa-11212	80	18	an	an	DET
ajfa-11212	80	19	alternative	alternative	NOUN
ajfa-11212	80	20	to	to	ADP
ajfa-11212	80	21	the	the	DET
ajfa-11212	80	22	two	two	NUM
ajfa-11212	80	23	international	international	ADJ
ajfa-11212	80	24	accounting	accounting	NOUN
ajfa-11212	80	25	standards	standard	NOUN
ajfa-11212	80	26	ias	ia	VERB
ajfa-11212	80	27	18	18	NUM
ajfa-11212	80	28	(	(	PUNCT
ajfa-11212	80	29	revenue	revenue	NOUN
ajfa-11212	80	30	)	)	PUNCT
ajfa-11212	80	31	and	and	CCONJ
ajfa-11212	80	32	ias	ias	PROPN
ajfa-11212	80	33	11	11	NUM
ajfa-11212	80	34	(	(	PUNCT
ajfa-11212	80	35	construction	construction	NOUN
ajfa-11212	80	36	contracts	contract	NOUN
ajfa-11212	80	37	)	)	PUNCT
ajfa-11212	80	38	because	because	SCONJ
ajfa-11212	80	39	of	of	ADP
ajfa-11212	80	40	the	the	DET
ajfa-11212	80	41	difficulty	difficulty	NOUN
ajfa-11212	80	42	of	of	ADP
ajfa-11212	80	43	implementing	implement	VERB
ajfa-11212	80	44	them	they	PRON
ajfa-11212	80	45	to	to	ADP
ajfa-11212	80	46	recognition	recognition	NOUN
ajfa-11212	80	47	of	of	ADP
ajfa-11212	80	48	revenue	revenue	NOUN
ajfa-11212	80	49	for	for	ADP
ajfa-11212	80	50	the	the	DET
ajfa-11212	80	51	sophisticated	sophisticated	ADJ
ajfa-11212	80	52	and	and	CCONJ
ajfa-11212	80	53	overlapping	overlap	VERB
ajfa-11212	80	54	cases	case	NOUN
ajfa-11212	80	55	.	.	PUNCT
ajfa-11212	81	1	this	this	DET
ajfa-11212	81	2	standard	standard	NOUN
ajfa-11212	81	3	emerged	emerge	VERB
ajfa-11212	81	4	as	as	ADP
ajfa-11212	81	5	a	a	DET
ajfa-11212	81	6	combined	combine	VERB
ajfa-11212	81	7	project	project	NOUN
ajfa-11212	81	8	between	between	ADP
ajfa-11212	81	9	the	the	DET
ajfa-11212	81	10	iasb	iasb	NOUN
ajfa-11212	81	11	and	and	CCONJ
ajfa-11212	81	12	the	the	DET
ajfa-11212	81	13	american	american	ADJ
ajfa-11212	81	14	fasb	fasb	PROPN
ajfa-11212	81	15	to	to	PART
ajfa-11212	81	16	improve	improve	VERB
ajfa-11212	81	17	common	common	ADJ
ajfa-11212	81	18	requirements	requirement	NOUN
ajfa-11212	81	19	for	for	ADP
ajfa-11212	81	20	the	the	DET
ajfa-11212	81	21	revenue	revenue	NOUN
ajfa-11212	81	22	topic	topic	NOUN
ajfa-11212	81	23	that	that	PRON
ajfa-11212	81	24	work	work	VERB
ajfa-11212	81	25	on	on	ADP
ajfa-11212	81	26	accomplishing	accomplish	VERB
ajfa-11212	81	27	the	the	DET
ajfa-11212	81	28	following	follow	VERB
ajfa-11212	81	29	objectives	objective	NOUN
ajfa-11212	81	30	(	(	PUNCT
ajfa-11212	81	31	ciesielski	ciesielski	NOUN
ajfa-11212	81	32	and	and	CCONJ
ajfa-11212	81	33	weirich	weirich	NOUN
ajfa-11212	81	34	,	,	PUNCT
ajfa-11212	81	35	2011	2011	NUM
ajfa-11212	81	36	;	;	PUNCT
ajfa-11212	81	37	holzmann	holzmann	PROPN
ajfa-11212	81	38	and	and	CCONJ
ajfa-11212	81	39	munter	munter	NOUN
ajfa-11212	81	40	,	,	PUNCT
ajfa-11212	81	41	2014	2014	NUM
ajfa-11212	81	42	;	;	PUNCT
ajfa-11212	81	43	khamis	khamis	PROPN
ajfa-11212	81	44	,	,	PUNCT
ajfa-11212	81	45	2016	2016	NUM
ajfa-11212	81	46	):	):	PUNCT
ajfa-11212	82	1	1	1	X
ajfa-11212	82	2	.	.	X
ajfa-11212	82	3	remove	remove	VERB
ajfa-11212	82	4	the	the	DET
ajfa-11212	82	5	several	several	ADJ
ajfa-11212	82	6	weaknesses	weakness	NOUN
ajfa-11212	82	7	and	and	CCONJ
ajfa-11212	82	8	inconsistencies	inconsistency	NOUN
ajfa-11212	82	9	in	in	ADP
ajfa-11212	82	10	current	current	ADJ
ajfa-11212	82	11	revenue	revenue	NOUN
ajfa-11212	82	12	requirements	requirement	NOUN
ajfa-11212	82	13	.	.	PUNCT
ajfa-11212	83	1	2	2	X
ajfa-11212	83	2	.	.	X
ajfa-11212	83	3	provide	provide	VERB
ajfa-11212	83	4	a	a	DET
ajfa-11212	83	5	stronger	strong	ADJ
ajfa-11212	83	6	framework	framework	NOUN
ajfa-11212	83	7	of	of	ADP
ajfa-11212	83	8	supervision	supervision	NOUN
ajfa-11212	83	9	that	that	PRON
ajfa-11212	83	10	will	will	AUX
ajfa-11212	83	11	be	be	AUX
ajfa-11212	83	12	useful	useful	ADJ
ajfa-11212	83	13	in	in	ADP
ajfa-11212	83	14	manipulating	manipulate	VERB
ajfa-11212	83	15	revenue	revenue	NOUN
ajfa-11212	83	16	recognition	recognition	NOUN
ajfa-11212	83	17	problems	problem	NOUN
ajfa-11212	83	18	and	and	CCONJ
ajfa-11212	83	19	issues	issue	NOUN
ajfa-11212	83	20	.	.	PUNCT
ajfa-11212	84	1	3	3	X
ajfa-11212	84	2	.	.	X
ajfa-11212	84	3	enhance	enhance	NOUN
ajfa-11212	84	4	comparability	comparability	NOUN
ajfa-11212	84	5	of	of	ADP
ajfa-11212	84	6	revenue	revenue	NOUN
ajfa-11212	84	7	practices	practice	NOUN
ajfa-11212	84	8	among	among	ADP
ajfa-11212	84	9	jurisdictions	jurisdiction	NOUN
ajfa-11212	84	10	,	,	PUNCT
ajfa-11212	84	11	entities	entity	NOUN
ajfa-11212	84	12	,	,	PUNCT
ajfa-11212	84	13	capital	capital	NOUN
ajfa-11212	84	14	markets	market	NOUN
ajfa-11212	84	15	and	and	CCONJ
ajfa-11212	84	16	industries	industry	NOUN
ajfa-11212	84	17	.	.	PUNCT
ajfa-11212	85	1	4	4	X
ajfa-11212	85	2	.	.	X
ajfa-11212	85	3	presents	present	VERB
ajfa-11212	85	4	more	more	ADV
ajfa-11212	85	5	suitable	suitable	ADJ
ajfa-11212	85	6	information	information	NOUN
ajfa-11212	85	7	to	to	ADP
ajfa-11212	85	8	users	user	NOUN
ajfa-11212	85	9	of	of	ADP
ajfa-11212	85	10	financial	financial	ADJ
ajfa-11212	85	11	statements	statement	NOUN
ajfa-11212	85	12	through	through	ADP
ajfa-11212	85	13	enhanced	enhanced	ADJ
ajfa-11212	85	14	disclosure	disclosure	NOUN
ajfa-11212	85	15	requirements	requirement	NOUN
ajfa-11212	85	16	.	.	PUNCT
ajfa-11212	86	1	5	5	X
ajfa-11212	86	2	.	.	X
ajfa-11212	86	3	simplify	simplify	VERB
ajfa-11212	86	4	the	the	DET
ajfa-11212	86	5	preparation	preparation	NOUN
ajfa-11212	86	6	of	of	ADP
ajfa-11212	86	7	the	the	DET
ajfa-11212	86	8	financial	financial	ADJ
ajfa-11212	86	9	statements	statement	NOUN
ajfa-11212	86	10	by	by	ADP
ajfa-11212	86	11	decreasing	decrease	VERB
ajfa-11212	86	12	the	the	DET
ajfa-11212	86	13	number	number	NOUN
ajfa-11212	86	14	of	of	ADP
ajfa-11212	86	15	requests	request	NOUN
ajfa-11212	86	16	to	to	ADP
ajfa-11212	86	17	that	that	PRON
ajfa-11212	86	18	an	an	DET
ajfa-11212	86	19	entity	entity	NOUN
ajfa-11212	86	20	necessity	necessity	NOUN
ajfa-11212	86	21	refers	refer	VERB
ajfa-11212	86	22	.	.	PUNCT
ajfa-11212	87	1	6	6	X
ajfa-11212	87	2	.	.	X
ajfa-11212	87	3	joining	join	VERB
ajfa-11212	87	4	international	international	ADJ
ajfa-11212	87	5	and	and	CCONJ
ajfa-11212	87	6	u.s	u.s	PROPN
ajfa-11212	87	7	standards	standard	NOUN
ajfa-11212	87	8	on	on	ADP
ajfa-11212	87	9	revenue	revenue	NOUN
ajfa-11212	87	10	recognition	recognition	NOUN
ajfa-11212	87	11	.	.	PUNCT
ajfa-11212	88	1	the	the	DET
ajfa-11212	88	2	aim	aim	NOUN
ajfa-11212	88	3	of	of	ADP
ajfa-11212	88	4	ifrs	ifrs	PROPN
ajfa-11212	88	5	15	15	NUM
ajfa-11212	88	6	is	be	AUX
ajfa-11212	88	7	to	to	PART
ajfa-11212	88	8	found	find	VERB
ajfa-11212	88	9	the	the	DET
ajfa-11212	88	10	principles	principle	NOUN
ajfa-11212	88	11	that	that	PRON
ajfa-11212	88	12	an	an	DET
ajfa-11212	88	13	entity	entity	NOUN
ajfa-11212	88	14	shall	shall	AUX
ajfa-11212	88	15	implement	implement	VERB
ajfa-11212	88	16	to	to	PART
ajfa-11212	88	17	report	report	VERB
ajfa-11212	88	18	suitable	suitable	ADJ
ajfa-11212	88	19	information	information	NOUN
ajfa-11212	88	20	to	to	ADP
ajfa-11212	88	21	users	user	NOUN
ajfa-11212	88	22	of	of	ADP
ajfa-11212	88	23	the	the	DET
ajfa-11212	88	24	financial	financial	ADJ
ajfa-11212	88	25	statements	statement	NOUN
ajfa-11212	88	26	about	about	ADP
ajfa-11212	88	27	the	the	DET
ajfa-11212	88	28	uncertainty	uncertainty	NOUN
ajfa-11212	88	29	,	,	PUNCT
ajfa-11212	88	30	nature	nature	NOUN
ajfa-11212	88	31	,	,	PUNCT
ajfa-11212	88	32	amount	amount	NOUN
ajfa-11212	88	33	of	of	ADP
ajfa-11212	88	34	revenue	revenue	NOUN
ajfa-11212	88	35	and	and	CCONJ
ajfa-11212	88	36	cash	cash	NOUN
ajfa-11212	88	37	flows	flow	NOUN
ajfa-11212	88	38	arising	arise	VERB
ajfa-11212	88	39	from	from	ADP
ajfa-11212	88	40	a	a	DET
ajfa-11212	88	41	contract	contract	NOUN
ajfa-11212	88	42	with	with	ADP
ajfa-11212	88	43	a	a	DET
ajfa-11212	88	44	customer	customer	NOUN
ajfa-11212	88	45	(	(	PUNCT
ajfa-11212	88	46	ias	ias	PROPN
ajfa-11212	88	47	plus	plus	CCONJ
ajfa-11212	88	48	)	)	PUNCT
ajfa-11212	88	49	.	.	PUNCT
ajfa-11212	89	1	3.2	3.2	NUM
ajfa-11212	89	2	the	the	DET
ajfa-11212	89	3	concept	concept	NOUN
ajfa-11212	89	4	of	of	ADP
ajfa-11212	89	5	revenue	revenue	NOUN
ajfa-11212	89	6	according	accord	VERB
ajfa-11212	89	7	to	to	ADP
ajfa-11212	89	8	ifrs	ifrs	PROPN
ajfa-11212	89	9	15	15	NUM
ajfa-11212	89	10	accounting	accounting	NOUN
ajfa-11212	89	11	is	be	AUX
ajfa-11212	89	12	connected	connect	VERB
ajfa-11212	89	13	with	with	ADP
ajfa-11212	89	14	projects	project	NOUN
ajfa-11212	89	15	that	that	PRON
ajfa-11212	89	16	are	be	AUX
ajfa-11212	89	17	continuous	continuous	ADJ
ajfa-11212	89	18	in	in	ADP
ajfa-11212	89	19	operation	operation	NOUN
ajfa-11212	89	20	and	and	CCONJ
ajfa-11212	89	21	production	production	NOUN
ajfa-11212	89	22	,	,	PUNCT
ajfa-11212	89	23	and	and	CCONJ
ajfa-11212	89	24	not	not	PART
ajfa-11212	89	25	with	with	ADP
ajfa-11212	89	26	one	one	NUM
ajfa-11212	89	27	economic	economic	ADJ
ajfa-11212	89	28	activity	activity	NOUN
ajfa-11212	89	29	,	,	PUNCT
ajfa-11212	89	30	and	and	CCONJ
ajfa-11212	89	31	it	it	PRON
ajfa-11212	89	32	divides	divide	VERB
ajfa-11212	89	33	the	the	DET
ajfa-11212	89	34	activity	activity	NOUN
ajfa-11212	89	35	of	of	ADP
ajfa-11212	89	36	the	the	DET
ajfa-11212	89	37	project	project	NOUN
ajfa-11212	89	38	into	into	ADP
ajfa-11212	89	39	time	time	NOUN
ajfa-11212	89	40	periods	period	NOUN
ajfa-11212	89	41	and	and	CCONJ
ajfa-11212	89	42	in	in	ADP
ajfa-11212	89	43	the	the	DET
ajfa-11212	89	44	meantime	meantime	NOUN
ajfa-11212	89	45	attempts	attempt	VERB
ajfa-11212	89	46	to	to	PART
ajfa-11212	89	47	devote	devote	VERB
ajfa-11212	89	48	to	to	ADP
ajfa-11212	89	49	each	each	DET
ajfa-11212	89	50	accounting	accounting	NOUN
ajfa-11212	89	51	period	period	NOUN
ajfa-11212	89	52	its	its	PRON
ajfa-11212	89	53	revenues	revenue	NOUN
ajfa-11212	89	54	and	and	CCONJ
ajfa-11212	89	55	expenses	expense	NOUN
ajfa-11212	89	56	.	.	PUNCT
ajfa-11212	90	1	the	the	DET
ajfa-11212	90	2	revenues	revenue	NOUN
ajfa-11212	90	3	are	be	AUX
ajfa-11212	90	4	represented	represent	VERB
ajfa-11212	90	5	in	in	ADP
ajfa-11212	90	6	cash	cash	NOUN
ajfa-11212	90	7	inflows	inflow	NOUN
ajfa-11212	90	8	or	or	CCONJ
ajfa-11212	90	9	in	in	ADP
ajfa-11212	90	10	growth	growth	NOUN
ajfa-11212	90	11	of	of	ADP
ajfa-11212	90	12	the	the	DET
ajfa-11212	90	13	assets	asset	NOUN
ajfa-11212	90	14	of	of	ADP
ajfa-11212	90	15	the	the	DET
ajfa-11212	90	16	accounting	accounting	NOUN
ajfa-11212	90	17	unit	unit	NOUN
ajfa-11212	90	18	or	or	CCONJ
ajfa-11212	90	19	its	its	PRON
ajfa-11212	90	20	fulfillment	fulfillment	NOUN
ajfa-11212	90	21	of	of	ADP
ajfa-11212	90	22	its	its	PRON
ajfa-11212	90	23	obligations	obligation	NOUN
ajfa-11212	90	24	through	through	ADP
ajfa-11212	90	25	production	production	NOUN
ajfa-11212	90	26	and	and	CCONJ
ajfa-11212	90	27	delivery	delivery	NOUN
ajfa-11212	90	28	of	of	ADP
ajfa-11212	90	29	the	the	DET
ajfa-11212	90	30	commodities	commodity	NOUN
ajfa-11212	90	31	during	during	ADP
ajfa-11212	90	32	a	a	DET
ajfa-11212	90	33	certain	certain	ADJ
ajfa-11212	90	34	period	period	NOUN
ajfa-11212	90	35	since	since	SCONJ
ajfa-11212	90	36	accounting	accounting	NOUN
ajfa-11212	90	37	recognizes	recognize	VERB
ajfa-11212	90	38	the	the	DET
ajfa-11212	90	39	revenue	revenue	NOUN
ajfa-11212	90	40	of	of	ADP
ajfa-11212	90	41	the	the	DET
ajfa-11212	90	42	financial	financial	ADJ
ajfa-11212	90	43	period	period	NOUN
ajfa-11212	90	44	in	in	ADP
ajfa-11212	90	45	an	an	DET
ajfa-11212	90	46	independent	independent	ADJ
ajfa-11212	90	47	manner	manner	NOUN
ajfa-11212	90	48	,	,	PUNCT
ajfa-11212	90	49	then	then	ADV
ajfa-11212	90	50	the	the	DET
ajfa-11212	90	51	expenses	expense	NOUN
ajfa-11212	90	52	in	in	ADP
ajfa-11212	90	53	this	this	DET
ajfa-11212	90	54	period	period	NOUN
ajfa-11212	90	55	are	be	AUX
ajfa-11212	90	56	measured	measure	VERB
ajfa-11212	90	57	for	for	ADP
ajfa-11212	90	58	the	the	DET
ajfa-11212	90	59	purpose	purpose	NOUN
ajfa-11212	90	60	of	of	ADP
ajfa-11212	90	61	determining	determine	VERB
ajfa-11212	90	62	the	the	DET
ajfa-11212	90	63	amount	amount	NOUN
ajfa-11212	90	64	of	of	ADP
ajfa-11212	90	65	income	income	NOUN
ajfa-11212	90	66	during	during	ADP
ajfa-11212	90	67	the	the	DET
ajfa-11212	90	68	accounting	accounting	NOUN
ajfa-11212	90	69	period	period	NOUN
ajfa-11212	90	70	(	(	PUNCT
ajfa-11212	90	71	al	al	PROPN
ajfa-11212	90	72	-	-	PUNCT
ajfa-11212	90	73	qashi	qashi	PROPN
ajfa-11212	90	74	and	and	CCONJ
ajfa-11212	90	75	al	al	PROPN
ajfa-11212	90	76	-	-	PUNCT
ajfa-11212	90	77	aqla	aqla	NOUN
ajfa-11212	90	78	,	,	PUNCT
ajfa-11212	90	79	2015	2015	NUM
ajfa-11212	90	80	)	)	PUNCT
ajfa-11212	90	81	.	.	PUNCT
ajfa-11212	91	1	asian	asian	ADJ
ajfa-11212	91	2	journal	journal	PROPN
ajfa-11212	91	3	of	of	ADP
ajfa-11212	91	4	finance	finance	PROPN
ajfa-11212	91	5	&	&	CCONJ
ajfa-11212	91	6	accounting	accounting	PROPN
ajfa-11212	91	7	issn	issn	PROPN
ajfa-11212	91	8	1946	1946	NUM
ajfa-11212	91	9	-	-	PUNCT
ajfa-11212	91	10	052x	052x	PROPN
ajfa-11212	91	11	2017	2017	NUM
ajfa-11212	91	12	,	,	PUNCT
ajfa-11212	91	13	vol	vol	NOUN
ajfa-11212	91	14	.	.	NOUN
ajfa-11212	91	15	9	9	NUM
ajfa-11212	91	16	,	,	PUNCT
ajfa-11212	91	17	no	no	INTJ
ajfa-11212	91	18	.	.	NOUN
ajfa-11212	91	19	1	1	NUM
ajfa-11212	91	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	91	21	381	381	NUM
ajfa-11212	91	22	revenue	revenue	NOUN
ajfa-11212	91	23	is	be	AUX
ajfa-11212	91	24	defined	define	VERB
ajfa-11212	91	25	as	as	ADP
ajfa-11212	91	26	the	the	DET
ajfa-11212	91	27	cash	cash	NOUN
ajfa-11212	91	28	flows	flow	VERB
ajfa-11212	91	29	in	in	ADP
ajfa-11212	91	30	flowing	flow	VERB
ajfa-11212	91	31	into	into	ADP
ajfa-11212	91	32	the	the	DET
ajfa-11212	91	33	unit	unit	NOUN
ajfa-11212	91	34	or	or	CCONJ
ajfa-11212	91	35	any	any	DET
ajfa-11212	91	36	increase	increase	NOUN
ajfa-11212	91	37	in	in	ADP
ajfa-11212	91	38	its	its	PRON
ajfa-11212	91	39	assets	asset	NOUN
ajfa-11212	91	40	or	or	CCONJ
ajfa-11212	91	41	settlement	settlement	NOUN
ajfa-11212	91	42	(	(	PUNCT
ajfa-11212	91	43	reimbursement	reimbursement	NOUN
ajfa-11212	91	44	)	)	PUNCT
ajfa-11212	91	45	of	of	ADP
ajfa-11212	91	46	its	its	PRON
ajfa-11212	91	47	discounts	discount	NOUN
ajfa-11212	91	48	,	,	PUNCT
ajfa-11212	91	49	or	or	CCONJ
ajfa-11212	91	50	both	both	PRON
ajfa-11212	91	51	,	,	PUNCT
ajfa-11212	91	52	that	that	PRON
ajfa-11212	91	53	result	result	VERB
ajfa-11212	91	54	from	from	ADP
ajfa-11212	91	55	production	production	NOUN
ajfa-11212	91	56	and	and	CCONJ
ajfa-11212	91	57	sale	sale	NOUN
ajfa-11212	91	58	of	of	ADP
ajfa-11212	91	59	the	the	DET
ajfa-11212	91	60	goods	good	NOUN
ajfa-11212	91	61	and	and	CCONJ
ajfa-11212	91	62	implementation	implementation	NOUN
ajfa-11212	91	63	of	of	ADP
ajfa-11212	91	64	services	service	NOUN
ajfa-11212	91	65	for	for	ADP
ajfa-11212	91	66	others	other	NOUN
ajfa-11212	91	67	or	or	CCONJ
ajfa-11212	91	68	any	any	DET
ajfa-11212	91	69	other	other	ADJ
ajfa-11212	91	70	activities	activity	NOUN
ajfa-11212	91	71	,	,	PUNCT
ajfa-11212	91	72	which	which	PRON
ajfa-11212	91	73	constitute	constitute	VERB
ajfa-11212	91	74	the	the	DET
ajfa-11212	91	75	regular	regular	ADJ
ajfa-11212	91	76	basic	basic	ADJ
ajfa-11212	91	77	and	and	CCONJ
ajfa-11212	91	78	continuous	continuous	ADJ
ajfa-11212	91	79	actions	action	NOUN
ajfa-11212	91	80	(	(	PUNCT
ajfa-11212	91	81	al	al	PROPN
ajfa-11212	91	82	-	-	PUNCT
ajfa-11212	91	83	shirazi	shirazi	PROPN
ajfa-11212	91	84	,	,	PUNCT
ajfa-11212	91	85	1990	1990	NUM
ajfa-11212	91	86	)	)	PUNCT
ajfa-11212	91	87	.	.	PUNCT
ajfa-11212	92	1	the	the	DET
ajfa-11212	92	2	revenue	revenue	NOUN
ajfa-11212	92	3	is	be	AUX
ajfa-11212	92	4	recognized	recognize	VERB
ajfa-11212	92	5	in	in	ADP
ajfa-11212	92	6	full	full	ADJ
ajfa-11212	92	7	at	at	ADP
ajfa-11212	92	8	the	the	DET
ajfa-11212	92	9	point	point	NOUN
ajfa-11212	92	10	of	of	ADP
ajfa-11212	92	11	completing	complete	VERB
ajfa-11212	92	12	the	the	DET
ajfa-11212	92	13	selling	selling	NOUN
ajfa-11212	92	14	and	and	CCONJ
ajfa-11212	92	15	delivery	delivery	NOUN
ajfa-11212	92	16	,	,	PUNCT
ajfa-11212	92	17	i.e.	i.e.	X
ajfa-11212	92	18	,	,	PUNCT
ajfa-11212	92	19	upon	upon	SCONJ
ajfa-11212	92	20	incidence	incidence	NOUN
ajfa-11212	92	21	of	of	ADP
ajfa-11212	92	22	actual	actual	ADJ
ajfa-11212	92	23	exchange	exchange	NOUN
ajfa-11212	92	24	between	between	ADP
ajfa-11212	92	25	the	the	DET
ajfa-11212	92	26	accounting	accounting	NOUN
ajfa-11212	92	27	unit	unit	NOUN
ajfa-11212	92	28	and	and	CCONJ
ajfa-11212	92	29	the	the	DET
ajfa-11212	92	30	others	other	NOUN
ajfa-11212	92	31	.	.	PUNCT
ajfa-11212	93	1	at	at	ADP
ajfa-11212	93	2	that	that	DET
ajfa-11212	93	3	point	point	NOUN
ajfa-11212	93	4	in	in	ADP
ajfa-11212	93	5	time	time	NOUN
ajfa-11212	93	6	,	,	PUNCT
ajfa-11212	93	7	the	the	DET
ajfa-11212	93	8	important	important	ADJ
ajfa-11212	93	9	event	event	NOUN
ajfa-11212	93	10	has	have	AUX
ajfa-11212	93	11	taken	take	VERB
ajfa-11212	93	12	place	place	NOUN
ajfa-11212	93	13	in	in	ADP
ajfa-11212	93	14	the	the	DET
ajfa-11212	93	15	revenue	revenue	NOUN
ajfa-11212	93	16	acquisition	acquisition	NOUN
ajfa-11212	93	17	cycle	cycle	NOUN
ajfa-11212	93	18	for	for	ADP
ajfa-11212	93	19	the	the	DET
ajfa-11212	93	20	majority	majority	NOUN
ajfa-11212	93	21	of	of	ADP
ajfa-11212	93	22	the	the	DET
ajfa-11212	93	23	accounting	accounting	NOUN
ajfa-11212	93	24	units	unit	NOUN
ajfa-11212	93	25	.	.	PUNCT
ajfa-11212	94	1	in	in	ADP
ajfa-11212	94	2	the	the	DET
ajfa-11212	94	3	meantime	meantime	NOUN
ajfa-11212	94	4	,	,	PUNCT
ajfa-11212	94	5	the	the	DET
ajfa-11212	94	6	selling	selling	NOUN
ajfa-11212	94	7	and	and	CCONJ
ajfa-11212	94	8	delivery	delivery	NOUN
ajfa-11212	94	9	process	process	NOUN
ajfa-11212	94	10	provides	provide	VERB
ajfa-11212	94	11	objective	objective	ADJ
ajfa-11212	94	12	indicator	indicator	NOUN
ajfa-11212	94	13	for	for	ADP
ajfa-11212	94	14	measuring	measure	VERB
ajfa-11212	94	15	the	the	DET
ajfa-11212	94	16	revenue	revenue	NOUN
ajfa-11212	94	17	for	for	ADP
ajfa-11212	94	18	the	the	DET
ajfa-11212	94	19	majority	majority	NOUN
ajfa-11212	94	20	of	of	ADP
ajfa-11212	94	21	the	the	DET
ajfa-11212	94	22	units	unit	NOUN
ajfa-11212	94	23	,	,	PUNCT
ajfa-11212	94	24	and	and	CCONJ
ajfa-11212	94	25	it	it	PRON
ajfa-11212	94	26	is	be	AUX
ajfa-11212	94	27	possible	possible	ADJ
ajfa-11212	94	28	to	to	PART
ajfa-11212	94	29	determine	determine	VERB
ajfa-11212	94	30	the	the	DET
ajfa-11212	94	31	degree	degree	NOUN
ajfa-11212	94	32	of	of	ADP
ajfa-11212	94	33	certainty	certainty	NOUN
ajfa-11212	94	34	or	or	CCONJ
ajfa-11212	94	35	uncertainty	uncertainty	NOUN
ajfa-11212	94	36	through	through	ADP
ajfa-11212	94	37	the	the	DET
ajfa-11212	94	38	possibility	possibility	NOUN
ajfa-11212	94	39	of	of	ADP
ajfa-11212	94	40	procurement	procurement	NOUN
ajfa-11212	94	41	(	(	PUNCT
ajfa-11212	94	42	al	al	PROPN
ajfa-11212	94	43	-	-	PUNCT
ajfa-11212	94	44	naqib	naqib	NOUN
ajfa-11212	94	45	,	,	PUNCT
ajfa-11212	94	46	2004	2004	NUM
ajfa-11212	94	47	)	)	PUNCT
ajfa-11212	94	48	.	.	PUNCT
ajfa-11212	95	1	revenue	revenue	NOUN
ajfa-11212	95	2	is	be	AUX
ajfa-11212	95	3	measured	measure	VERB
ajfa-11212	95	4	on	on	ADP
ajfa-11212	95	5	the	the	DET
ajfa-11212	95	6	basis	basis	NOUN
ajfa-11212	95	7	of	of	ADP
ajfa-11212	95	8	the	the	DET
ajfa-11212	95	9	fair	fair	ADJ
ajfa-11212	95	10	value	value	NOUN
ajfa-11212	95	11	of	of	ADP
ajfa-11212	95	12	the	the	DET
ajfa-11212	95	13	return	return	NOUN
ajfa-11212	95	14	which	which	PRON
ajfa-11212	95	15	is	be	AUX
ajfa-11212	95	16	received	receive	VERB
ajfa-11212	95	17	or	or	CCONJ
ajfa-11212	95	18	is	be	AUX
ajfa-11212	95	19	receivable	receivable	ADJ
ajfa-11212	95	20	.	.	PUNCT
ajfa-11212	96	1	the	the	DET
ajfa-11212	96	2	value	value	NOUN
ajfa-11212	96	3	of	of	ADP
ajfa-11212	96	4	the	the	DET
ajfa-11212	96	5	revenue	revenue	NOUN
ajfa-11212	96	6	resulting	result	VERB
ajfa-11212	96	7	from	from	ADP
ajfa-11212	96	8	any	any	DET
ajfa-11212	96	9	operation	operation	NOUN
ajfa-11212	96	10	is	be	AUX
ajfa-11212	96	11	determined	determine	VERB
ajfa-11212	96	12	by	by	ADP
ajfa-11212	96	13	agreement	agreement	NOUN
ajfa-11212	96	14	between	between	ADP
ajfa-11212	96	15	the	the	DET
ajfa-11212	96	16	establishment	establishment	NOUN
ajfa-11212	96	17	and	and	CCONJ
ajfa-11212	96	18	the	the	DET
ajfa-11212	96	19	buyer	buyer	NOUN
ajfa-11212	96	20	or	or	CCONJ
ajfa-11212	96	21	the	the	DET
ajfa-11212	96	22	user	user	NOUN
ajfa-11212	96	23	of	of	ADP
ajfa-11212	96	24	the	the	DET
ajfa-11212	96	25	asset	asset	NOUN
ajfa-11212	96	26	,	,	PUNCT
ajfa-11212	96	27	and	and	CCONJ
ajfa-11212	96	28	it	it	PRON
ajfa-11212	96	29	is	be	AUX
ajfa-11212	96	30	measured	measure	VERB
ajfa-11212	96	31	by	by	ADP
ajfa-11212	96	32	the	the	DET
ajfa-11212	96	33	fair	fair	ADJ
ajfa-11212	96	34	value	value	NOUN
ajfa-11212	96	35	of	of	ADP
ajfa-11212	96	36	the	the	DET
ajfa-11212	96	37	received	receive	VERB
ajfa-11212	96	38	or	or	CCONJ
ajfa-11212	96	39	receivable	receivable	ADJ
ajfa-11212	96	40	return	return	NOUN
ajfa-11212	96	41	,	,	PUNCT
ajfa-11212	96	42	taking	take	VERB
ajfa-11212	96	43	into	into	ADP
ajfa-11212	96	44	consideration	consideration	NOUN
ajfa-11212	96	45	any	any	DET
ajfa-11212	96	46	commercial	commercial	ADJ
ajfa-11212	96	47	discount	discount	NOUN
ajfa-11212	96	48	or	or	CCONJ
ajfa-11212	96	49	quantity	quantity	NOUN
ajfa-11212	96	50	discount	discount	NOUN
ajfa-11212	96	51	which	which	PRON
ajfa-11212	96	52	the	the	DET
ajfa-11212	96	53	establishment	establishment	NOUN
ajfa-11212	96	54	bestows	bestow	VERB
ajfa-11212	96	55	(	(	PUNCT
ajfa-11212	96	56	aburman	aburman	NOUN
ajfa-11212	96	57	,	,	PUNCT
ajfa-11212	96	58	2014	2014	NUM
ajfa-11212	96	59	)	)	PUNCT
ajfa-11212	96	60	.	.	PUNCT
ajfa-11212	97	1	3.3	3.3	NUM
ajfa-11212	97	2	the	the	DET
ajfa-11212	97	3	accounting	accounting	NOUN
ajfa-11212	97	4	requirements	requirement	NOUN
ajfa-11212	97	5	for	for	ADP
ajfa-11212	97	6	revenue	revenue	NOUN
ajfa-11212	97	7	recognition	recognition	NOUN
ajfa-11212	97	8	and	and	CCONJ
ajfa-11212	97	9	measurement	measurement	NOUN
ajfa-11212	97	10	according	accord	VERB
ajfa-11212	97	11	to	to	ADP
ajfa-11212	97	12	the	the	DET
ajfa-11212	97	13	ifrs	ifrs	PROPN
ajfa-11212	97	14	15	15	NUM
ajfa-11212	97	15	the	the	DET
ajfa-11212	97	16	fundamental	fundamental	ADJ
ajfa-11212	97	17	principle	principle	NOUN
ajfa-11212	97	18	of	of	ADP
ajfa-11212	97	19	the	the	DET
ajfa-11212	97	20	ifrs	ifrs	PROPN
ajfa-11212	97	21	15	15	NUM
ajfa-11212	97	22	stands	stand	VERB
ajfa-11212	97	23	on	on	ADP
ajfa-11212	97	24	that	that	SCONJ
ajfa-11212	97	25	the	the	DET
ajfa-11212	97	26	establishment	establishment	NOUN
ajfa-11212	97	27	recognizes	recognize	VERB
ajfa-11212	97	28	the	the	DET
ajfa-11212	97	29	revenue	revenue	NOUN
ajfa-11212	97	30	of	of	ADP
ajfa-11212	97	31	the	the	DET
ajfa-11212	97	32	contracts	contract	NOUN
ajfa-11212	97	33	that	that	PRON
ajfa-11212	97	34	include	include	VERB
ajfa-11212	97	35	diversion	diversion	NOUN
ajfa-11212	97	36	of	of	ADP
ajfa-11212	97	37	the	the	DET
ajfa-11212	97	38	goods	good	NOUN
ajfa-11212	97	39	for	for	ADP
ajfa-11212	97	40	an	an	DET
ajfa-11212	97	41	amount	amount	NOUN
ajfa-11212	97	42	that	that	PRON
ajfa-11212	97	43	represents	represent	VERB
ajfa-11212	97	44	the	the	DET
ajfa-11212	97	45	return	return	NOUN
ajfa-11212	97	46	which	which	PRON
ajfa-11212	97	47	the	the	DET
ajfa-11212	97	48	establishment	establishment	NOUN
ajfa-11212	97	49	is	be	AUX
ajfa-11212	97	50	expected	expect	VERB
ajfa-11212	97	51	to	to	PART
ajfa-11212	97	52	get	get	VERB
ajfa-11212	97	53	inn	inn	PROPN
ajfa-11212	97	54	return	return	NOUN
ajfa-11212	97	55	of	of	ADP
ajfa-11212	97	56	that	that	DET
ajfa-11212	97	57	good	good	ADJ
ajfa-11212	97	58	which	which	PRON
ajfa-11212	97	59	is	be	AUX
ajfa-11212	97	60	diverted	divert	VERB
ajfa-11212	97	61	to	to	ADP
ajfa-11212	97	62	the	the	DET
ajfa-11212	97	63	customer	customer	NOUN
ajfa-11212	97	64	.	.	PUNCT
ajfa-11212	98	1	according	accord	VERB
ajfa-11212	98	2	to	to	ADP
ajfa-11212	98	3	this	this	DET
ajfa-11212	98	4	standard	standard	NOUN
ajfa-11212	98	5	,	,	PUNCT
ajfa-11212	98	6	the	the	DET
ajfa-11212	98	7	basic	basic	ADJ
ajfa-11212	98	8	principle	principle	NOUN
ajfa-11212	98	9	for	for	ADP
ajfa-11212	98	10	revenue	revenue	NOUN
ajfa-11212	98	11	recognition	recognition	NOUN
ajfa-11212	98	12	takes	take	VERB
ajfa-11212	98	13	place	place	NOUN
ajfa-11212	98	14	through	through	ADP
ajfa-11212	98	15	application	application	NOUN
ajfa-11212	98	16	of	of	ADP
ajfa-11212	98	17	the	the	DET
ajfa-11212	98	18	steps	step	NOUN
ajfa-11212	98	19	of	of	ADP
ajfa-11212	98	20	the	the	DET
ajfa-11212	98	21	five	five	NUM
ajfa-11212	98	22	-	-	PUNCT
ajfa-11212	98	23	step	step	NOUN
ajfa-11212	98	24	model	model	NOUN
ajfa-11212	98	25	framework	framework	NOUN
ajfa-11212	98	26	.	.	PUNCT
ajfa-11212	99	1	these	these	DET
ajfa-11212	99	2	five	five	NUM
ajfa-11212	99	3	steps	step	NOUN
ajfa-11212	99	4	are	be	AUX
ajfa-11212	99	5	the	the	DET
ajfa-11212	99	6	following	follow	VERB
ajfa-11212	99	7	(	(	PUNCT
ajfa-11212	99	8	abu	abu	PROPN
ajfa-11212	99	9	nassar	nassar	PROPN
ajfa-11212	99	10	and	and	CCONJ
ajfa-11212	99	11	hamidat	hamidat	NOUN
ajfa-11212	99	12	,	,	PUNCT
ajfa-11212	99	13	2016	2016	NUM
ajfa-11212	99	14	;	;	PUNCT
ajfa-11212	99	15	robert	robert	PROPN
ajfa-11212	99	16	,	,	PUNCT
ajfa-11212	99	17	2015	2015	NUM
ajfa-11212	99	18	;	;	PUNCT
ajfa-11212	99	19	steele	steele	PROPN
ajfa-11212	99	20	.	.	PUNCT
ajfa-11212	99	21	2012	2012	NUM
ajfa-11212	99	22	):	):	PUNCT
ajfa-11212	99	23	step	step	NOUN
ajfa-11212	99	24	1	1	NUM
ajfa-11212	99	25	:	:	PUNCT
ajfa-11212	99	26	identify	identify	VERB
ajfa-11212	99	27	the	the	DET
ajfa-11212	99	28	contract(s	contract(s	PROPN
ajfa-11212	99	29	)	)	PUNCT
ajfa-11212	99	30	with	with	ADP
ajfa-11212	99	31	a	a	DET
ajfa-11212	99	32	customer	customer	NOUN
ajfa-11212	99	33	this	this	DET
ajfa-11212	99	34	stage	stage	NOUN
ajfa-11212	99	35	is	be	AUX
ajfa-11212	99	36	considered	consider	VERB
ajfa-11212	99	37	as	as	ADP
ajfa-11212	99	38	one	one	NUM
ajfa-11212	99	39	of	of	ADP
ajfa-11212	99	40	the	the	DET
ajfa-11212	99	41	accounting	accounting	NOUN
ajfa-11212	99	42	recognition	recognition	NOUN
ajfa-11212	99	43	stages	stage	NOUN
ajfa-11212	99	44	as	as	SCONJ
ajfa-11212	99	45	the	the	DET
ajfa-11212	99	46	contracts	contract	NOUN
ajfa-11212	99	47	with	with	ADP
ajfa-11212	99	48	the	the	DET
ajfa-11212	99	49	customers	customer	NOUN
ajfa-11212	99	50	are	be	AUX
ajfa-11212	99	51	considered	consider	VERB
ajfa-11212	99	52	as	as	ADP
ajfa-11212	99	53	falling	fall	VERB
ajfa-11212	99	54	within	within	ADP
ajfa-11212	99	55	the	the	DET
ajfa-11212	99	56	domain	domain	NOUN
ajfa-11212	99	57	of	of	ADP
ajfa-11212	99	58	this	this	DET
ajfa-11212	99	59	standard	standard	NOUN
ajfa-11212	99	60	when	when	SCONJ
ajfa-11212	99	61	they	they	PRON
ajfa-11212	99	62	achieve	achieve	VERB
ajfa-11212	99	63	all	all	DET
ajfa-11212	99	64	the	the	DET
ajfa-11212	99	65	following	following	ADJ
ajfa-11212	99	66	characteristics	characteristic	NOUN
ajfa-11212	99	67	:	:	PUNCT
ajfa-11212	99	68	consent	consent	NOUN
ajfa-11212	99	69	of	of	ADP
ajfa-11212	99	70	the	the	DET
ajfa-11212	99	71	contract	contract	NOUN
ajfa-11212	99	72	parties	party	NOUN
ajfa-11212	99	73	on	on	ADP
ajfa-11212	99	74	the	the	DET
ajfa-11212	99	75	terms	term	NOUN
ajfa-11212	99	76	of	of	ADP
ajfa-11212	99	77	the	the	DET
ajfa-11212	99	78	contract	contract	NOUN
ajfa-11212	99	79	,	,	PUNCT
ajfa-11212	99	80	in	in	ADP
ajfa-11212	99	81	writing	writing	NOUN
ajfa-11212	99	82	or	or	CCONJ
ajfa-11212	99	83	orally	orally	ADV
ajfa-11212	99	84	or	or	CCONJ
ajfa-11212	99	85	according	accord	VERB
ajfa-11212	99	86	to	to	ADP
ajfa-11212	99	87	the	the	DET
ajfa-11212	99	88	generally	generally	ADV
ajfa-11212	99	89	-	-	PUNCT
ajfa-11212	99	90	accepted	accept	VERB
ajfa-11212	99	91	practices	practice	NOUN
ajfa-11212	99	92	within	within	ADP
ajfa-11212	99	93	the	the	DET
ajfa-11212	99	94	business	business	NOUN
ajfa-11212	99	95	sector	sector	NOUN
ajfa-11212	99	96	.	.	PUNCT
ajfa-11212	100	1	the	the	DET
ajfa-11212	100	2	potentials	potential	NOUN
ajfa-11212	100	3	for	for	ADP
ajfa-11212	100	4	determining	determine	VERB
ajfa-11212	100	5	the	the	DET
ajfa-11212	100	6	rights	right	NOUN
ajfa-11212	100	7	of	of	ADP
ajfa-11212	100	8	the	the	DET
ajfa-11212	100	9	contract	contract	NOUN
ajfa-11212	100	10	parties	party	NOUN
ajfa-11212	100	11	as	as	SCONJ
ajfa-11212	100	12	regards	regard	VERB
ajfa-11212	100	13	the	the	DET
ajfa-11212	100	14	goods	good	NOUN
ajfa-11212	100	15	transferred	transfer	VERB
ajfa-11212	100	16	from	from	ADP
ajfa-11212	100	17	one	one	NUM
ajfa-11212	100	18	party	party	NOUN
ajfa-11212	100	19	to	to	ADP
ajfa-11212	100	20	another	another	PRON
ajfa-11212	100	21	in	in	ADP
ajfa-11212	100	22	the	the	DET
ajfa-11212	100	23	contract	contract	NOUN
ajfa-11212	100	24	.	.	PUNCT
ajfa-11212	101	1	it	it	PRON
ajfa-11212	101	2	is	be	AUX
ajfa-11212	101	3	possible	possible	ADJ
ajfa-11212	101	4	to	to	PART
ajfa-11212	101	5	determine	determine	VERB
ajfa-11212	101	6	the	the	DET
ajfa-11212	101	7	settlement	settlement	NOUN
ajfa-11212	101	8	provisions	provision	NOUN
ajfa-11212	101	9	that	that	PRON
ajfa-11212	101	10	are	be	AUX
ajfa-11212	101	11	relating	relate	VERB
ajfa-11212	101	12	to	to	ADP
ajfa-11212	101	13	the	the	DET
ajfa-11212	101	14	good	good	NOUN
ajfa-11212	101	15	provided	provide	VERB
ajfa-11212	101	16	by	by	ADP
ajfa-11212	101	17	the	the	DET
ajfa-11212	101	18	establishment	establishment	NOUN
ajfa-11212	101	19	to	to	ADP
ajfa-11212	101	20	the	the	DET
ajfa-11212	101	21	customer	customer	NOUN
ajfa-11212	101	22	.	.	PUNCT
ajfa-11212	102	1	the	the	DET
ajfa-11212	102	2	contract	contract	NOUN
ajfa-11212	102	3	has	have	VERB
ajfa-11212	102	4	commercial	commercial	ADJ
ajfa-11212	102	5	substance	substance	NOUN
ajfa-11212	102	6	.	.	PUNCT
ajfa-11212	103	1	it	it	PRON
ajfa-11212	103	2	is	be	AUX
ajfa-11212	103	3	possible	possible	ADJ
ajfa-11212	103	4	that	that	SCONJ
ajfa-11212	103	5	the	the	DET
ajfa-11212	103	6	establishment	establishment	NOUN
ajfa-11212	103	7	procures	procure	VERB
ajfa-11212	103	8	the	the	DET
ajfa-11212	103	9	return	return	NOUN
ajfa-11212	103	10	as	as	ADP
ajfa-11212	103	11	a	a	DET
ajfa-11212	103	12	result	result	NOUN
ajfa-11212	103	13	of	of	ADP
ajfa-11212	103	14	the	the	DET
ajfa-11212	103	15	contract	contract	NOUN
ajfa-11212	103	16	of	of	ADP
ajfa-11212	103	17	selling	sell	VERB
ajfa-11212	103	18	the	the	DET
ajfa-11212	103	19	good	good	NOUN
ajfa-11212	103	20	,	,	PUNCT
ajfa-11212	103	21	taking	take	VERB
ajfa-11212	103	22	into	into	ADP
ajfa-11212	103	23	consideration	consideration	NOUN
ajfa-11212	103	24	the	the	DET
ajfa-11212	103	25	ability	ability	NOUN
ajfa-11212	103	26	and	and	CCONJ
ajfa-11212	103	27	desire	desire	NOUN
ajfa-11212	103	28	of	of	ADP
ajfa-11212	103	29	the	the	DET
ajfa-11212	103	30	customer	customer	NOUN
ajfa-11212	103	31	to	to	PART
ajfa-11212	103	32	pay	pay	VERB
ajfa-11212	103	33	back	back	ADV
ajfa-11212	103	34	.	.	PUNCT
ajfa-11212	104	1	asian	asian	ADJ
ajfa-11212	104	2	journal	journal	PROPN
ajfa-11212	104	3	of	of	ADP
ajfa-11212	104	4	finance	finance	PROPN
ajfa-11212	104	5	&	&	CCONJ
ajfa-11212	104	6	accounting	accounting	PROPN
ajfa-11212	104	7	issn	issn	PROPN
ajfa-11212	104	8	1946	1946	NUM
ajfa-11212	104	9	-	-	PUNCT
ajfa-11212	104	10	052x	052x	PROPN
ajfa-11212	104	11	2017	2017	NUM
ajfa-11212	104	12	,	,	PUNCT
ajfa-11212	104	13	vol	vol	NOUN
ajfa-11212	104	14	.	.	NOUN
ajfa-11212	104	15	9	9	NUM
ajfa-11212	104	16	,	,	PUNCT
ajfa-11212	104	17	no	no	INTJ
ajfa-11212	104	18	.	.	NOUN
ajfa-11212	104	19	1	1	NUM
ajfa-11212	104	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	104	21	382	382	NUM
ajfa-11212	104	22	step	step	NOUN
ajfa-11212	104	23	2	2	NUM
ajfa-11212	104	24	:	:	PUNCT
ajfa-11212	104	25	identify	identify	VERB
ajfa-11212	104	26	the	the	DET
ajfa-11212	104	27	performance	performance	NOUN
ajfa-11212	104	28	obligations	obligation	NOUN
ajfa-11212	104	29	in	in	ADP
ajfa-11212	104	30	the	the	DET
ajfa-11212	104	31	contract	contract	NOUN
ajfa-11212	104	32	this	this	DET
ajfa-11212	104	33	stage	stage	NOUN
ajfa-11212	104	34	too	too	ADV
ajfa-11212	104	35	is	be	AUX
ajfa-11212	104	36	considered	consider	VERB
ajfa-11212	104	37	as	as	ADP
ajfa-11212	104	38	one	one	NUM
ajfa-11212	104	39	of	of	ADP
ajfa-11212	104	40	the	the	DET
ajfa-11212	104	41	stages	stage	NOUN
ajfa-11212	104	42	of	of	ADP
ajfa-11212	104	43	accounting	accounting	NOUN
ajfa-11212	104	44	recognition	recognition	NOUN
ajfa-11212	104	45	.	.	PUNCT
ajfa-11212	105	1	the	the	DET
ajfa-11212	105	2	establishment	establishment	NOUN
ajfa-11212	105	3	has	have	AUX
ajfa-11212	105	4	at	at	ADP
ajfa-11212	105	5	the	the	DET
ajfa-11212	105	6	beginning	beginning	NOUN
ajfa-11212	105	7	of	of	ADP
ajfa-11212	105	8	the	the	DET
ajfa-11212	105	9	contract	contract	NOUN
ajfa-11212	105	10	to	to	PART
ajfa-11212	105	11	evaluate	evaluate	VERB
ajfa-11212	105	12	the	the	DET
ajfa-11212	105	13	goods	good	NOUN
ajfa-11212	105	14	due	due	ADJ
ajfa-11212	105	15	to	to	PART
ajfa-11212	105	16	be	be	AUX
ajfa-11212	105	17	presented	present	VERB
ajfa-11212	105	18	to	to	ADP
ajfa-11212	105	19	the	the	DET
ajfa-11212	105	20	customer	customer	NOUN
ajfa-11212	105	21	according	accord	VERB
ajfa-11212	105	22	to	to	ADP
ajfa-11212	105	23	the	the	DET
ajfa-11212	105	24	contract	contract	NOUN
ajfa-11212	105	25	and	and	CCONJ
ajfa-11212	105	26	determine	determine	VERB
ajfa-11212	105	27	them	they	PRON
ajfa-11212	105	28	,	,	PUNCT
ajfa-11212	105	29	considering	consider	VERB
ajfa-11212	105	30	them	they	PRON
ajfa-11212	105	31	obligations	obligation	NOUN
ajfa-11212	105	32	that	that	PRON
ajfa-11212	105	33	must	must	AUX
ajfa-11212	105	34	be	be	AUX
ajfa-11212	105	35	performed	perform	VERB
ajfa-11212	105	36	for	for	ADP
ajfa-11212	105	37	the	the	DET
ajfa-11212	105	38	customer	customer	NOUN
ajfa-11212	105	39	.	.	PUNCT
ajfa-11212	106	1	the	the	DET
ajfa-11212	106	2	commodity	commodity	NOUN
ajfa-11212	106	3	is	be	AUX
ajfa-11212	106	4	considered	consider	VERB
ajfa-11212	106	5	as	as	ADP
ajfa-11212	106	6	distinguishable	distinguishable	ADJ
ajfa-11212	106	7	if	if	SCONJ
ajfa-11212	106	8	the	the	DET
ajfa-11212	106	9	following	follow	VERB
ajfa-11212	106	10	two	two	NUM
ajfa-11212	106	11	conditions	condition	NOUN
ajfa-11212	106	12	are	be	AUX
ajfa-11212	106	13	true	true	ADJ
ajfa-11212	106	14	:	:	PUNCT
ajfa-11212	106	15	it	it	PRON
ajfa-11212	106	16	is	be	AUX
ajfa-11212	106	17	possible	possible	ADJ
ajfa-11212	106	18	for	for	SCONJ
ajfa-11212	106	19	the	the	DET
ajfa-11212	106	20	customer	customer	NOUN
ajfa-11212	106	21	to	to	PART
ajfa-11212	106	22	benefit	benefit	VERB
ajfa-11212	106	23	from	from	ADP
ajfa-11212	106	24	the	the	DET
ajfa-11212	106	25	goods	good	NOUN
ajfa-11212	106	26	.	.	PUNCT
ajfa-11212	107	1	commitment	commitment	NOUN
ajfa-11212	107	2	of	of	ADP
ajfa-11212	107	3	the	the	DET
ajfa-11212	107	4	establishment	establishment	NOUN
ajfa-11212	107	5	to	to	PART
ajfa-11212	107	6	deliver	deliver	VERB
ajfa-11212	107	7	a	a	DET
ajfa-11212	107	8	commodity	commodity	NOUN
ajfa-11212	107	9	that	that	PRON
ajfa-11212	107	10	is	be	AUX
ajfa-11212	107	11	identifiable	identifiable	ADJ
ajfa-11212	107	12	to	to	ADP
ajfa-11212	107	13	the	the	DET
ajfa-11212	107	14	customer	customer	NOUN
ajfa-11212	107	15	independently	independently	ADV
ajfa-11212	107	16	of	of	ADP
ajfa-11212	107	17	any	any	DET
ajfa-11212	107	18	other	other	ADJ
ajfa-11212	107	19	obligations	obligation	NOUN
ajfa-11212	107	20	or	or	CCONJ
ajfa-11212	107	21	promises	promise	NOUN
ajfa-11212	107	22	in	in	ADP
ajfa-11212	107	23	the	the	DET
ajfa-11212	107	24	contract	contract	NOUN
ajfa-11212	107	25	.	.	PUNCT
ajfa-11212	108	1	step	step	NOUN
ajfa-11212	108	2	3	3	NUM
ajfa-11212	108	3	:	:	PUNCT
ajfa-11212	108	4	determine	determine	VERB
ajfa-11212	108	5	the	the	DET
ajfa-11212	108	6	transaction	transaction	NOUN
ajfa-11212	108	7	price	price	NOUN
ajfa-11212	108	8	this	this	DET
ajfa-11212	108	9	stage	stage	NOUN
ajfa-11212	108	10	is	be	AUX
ajfa-11212	108	11	considered	consider	VERB
ajfa-11212	108	12	as	as	ADP
ajfa-11212	108	13	one	one	NUM
ajfa-11212	108	14	of	of	ADP
ajfa-11212	108	15	the	the	DET
ajfa-11212	108	16	stages	stage	NOUN
ajfa-11212	108	17	of	of	ADP
ajfa-11212	108	18	accounting	accounting	NOUN
ajfa-11212	108	19	recognition	recognition	NOUN
ajfa-11212	108	20	where	where	SCONJ
ajfa-11212	108	21	the	the	DET
ajfa-11212	108	22	transaction	transaction	NOUN
ajfa-11212	108	23	price	price	NOUN
ajfa-11212	108	24	,	,	PUNCT
ajfa-11212	108	25	which	which	PRON
ajfa-11212	108	26	is	be	AUX
ajfa-11212	108	27	the	the	DET
ajfa-11212	108	28	return	return	NOUN
ajfa-11212	108	29	which	which	PRON
ajfa-11212	108	30	the	the	DET
ajfa-11212	108	31	establishment	establishment	NOUN
ajfa-11212	108	32	is	be	AUX
ajfa-11212	108	33	expected	expect	VERB
ajfa-11212	108	34	to	to	PART
ajfa-11212	108	35	get	get	VERB
ajfa-11212	108	36	in	in	ADP
ajfa-11212	108	37	return	return	NOUN
ajfa-11212	108	38	of	of	ADP
ajfa-11212	108	39	the	the	DET
ajfa-11212	108	40	process	process	NOUN
ajfa-11212	108	41	of	of	ADP
ajfa-11212	108	42	selling	sell	VERB
ajfa-11212	108	43	the	the	DET
ajfa-11212	108	44	commodity	commodity	NOUN
ajfa-11212	108	45	,	,	PUNCT
ajfa-11212	108	46	represents	represent	VERB
ajfa-11212	108	47	the	the	DET
ajfa-11212	108	48	obligations	obligation	NOUN
ajfa-11212	108	49	of	of	ADP
ajfa-11212	108	50	the	the	DET
ajfa-11212	108	51	establishment	establishment	NOUN
ajfa-11212	108	52	appearing	appear	VERB
ajfa-11212	108	53	in	in	ADP
ajfa-11212	108	54	the	the	DET
ajfa-11212	108	55	contract	contract	NOUN
ajfa-11212	108	56	.	.	PUNCT
ajfa-11212	109	1	it	it	PRON
ajfa-11212	109	2	is	be	AUX
ajfa-11212	109	3	also	also	ADV
ajfa-11212	109	4	taken	take	VERB
ajfa-11212	109	5	into	into	ADP
ajfa-11212	109	6	consideration	consideration	NOUN
ajfa-11212	109	7	the	the	DET
ajfa-11212	109	8	practices	practice	NOUN
ajfa-11212	109	9	prevalent	prevalent	ADJ
ajfa-11212	109	10	in	in	ADP
ajfa-11212	109	11	the	the	DET
ajfa-11212	109	12	industry	industry	NOUN
ajfa-11212	109	13	when	when	SCONJ
ajfa-11212	109	14	determining	determine	VERB
ajfa-11212	109	15	the	the	DET
ajfa-11212	109	16	price	price	NOUN
ajfa-11212	109	17	of	of	ADP
ajfa-11212	109	18	the	the	DET
ajfa-11212	109	19	contract	contract	NOUN
ajfa-11212	109	20	.	.	PUNCT
ajfa-11212	110	1	the	the	DET
ajfa-11212	110	2	return	return	NOUN
ajfa-11212	110	3	which	which	PRON
ajfa-11212	110	4	the	the	DET
ajfa-11212	110	5	establishment	establishment	NOUN
ajfa-11212	110	6	is	be	AUX
ajfa-11212	110	7	expected	expect	VERB
ajfa-11212	110	8	to	to	PART
ajfa-11212	110	9	get	get	VERB
ajfa-11212	110	10	from	from	ADP
ajfa-11212	110	11	the	the	DET
ajfa-11212	110	12	contract	contract	NOUN
ajfa-11212	110	13	is	be	AUX
ajfa-11212	110	14	influenced	influence	VERB
ajfa-11212	110	15	by	by	ADP
ajfa-11212	110	16	several	several	ADJ
ajfa-11212	110	17	factors	factor	NOUN
ajfa-11212	110	18	,	,	PUNCT
ajfa-11212	110	19	including	include	VERB
ajfa-11212	110	20	the	the	DET
ajfa-11212	110	21	changing	change	VERB
ajfa-11212	110	22	return	return	NOUN
ajfa-11212	110	23	;	;	PUNCT
ajfa-11212	110	24	presence	presence	NOUN
ajfa-11212	110	25	of	of	ADP
ajfa-11212	110	26	any	any	DET
ajfa-11212	110	27	funding	funding	NOUN
ajfa-11212	110	28	element	element	NOUN
ajfa-11212	110	29	as	as	ADP
ajfa-11212	110	30	a	a	DET
ajfa-11212	110	31	result	result	NOUN
ajfa-11212	110	32	of	of	ADP
ajfa-11212	110	33	early	early	ADJ
ajfa-11212	110	34	settlement	settlement	NOUN
ajfa-11212	110	35	or	or	CCONJ
ajfa-11212	110	36	a	a	DET
ajfa-11212	110	37	settlement	settlement	NOUN
ajfa-11212	110	38	paid	pay	VERB
ajfa-11212	110	39	in	in	ADP
ajfa-11212	110	40	advance	advance	NOUN
ajfa-11212	110	41	;	;	PUNCT
ajfa-11212	110	42	presence	presence	NOUN
ajfa-11212	110	43	of	of	ADP
ajfa-11212	110	44	the	the	DET
ajfa-11212	110	45	non	non	ADJ
ajfa-11212	110	46	-	-	ADJ
ajfa-11212	110	47	cash	cash	ADJ
ajfa-11212	110	48	return	return	NOUN
ajfa-11212	110	49	;	;	PUNCT
ajfa-11212	110	50	and	and	CCONJ
ajfa-11212	110	51	any	any	DET
ajfa-11212	110	52	return	return	NOUN
ajfa-11212	110	53	deserved	deserve	VERB
ajfa-11212	110	54	by	by	ADP
ajfa-11212	110	55	the	the	DET
ajfa-11212	110	56	customer	customer	NOUN
ajfa-11212	110	57	.	.	PUNCT
ajfa-11212	111	1	as	as	ADP
ajfa-11212	111	2	when	when	SCONJ
ajfa-11212	111	3	the	the	DET
ajfa-11212	111	4	contract	contract	NOUN
ajfa-11212	111	5	includes	include	VERB
ajfa-11212	111	6	receipt	receipt	NOUN
ajfa-11212	111	7	of	of	ADP
ajfa-11212	111	8	a	a	DET
ajfa-11212	111	9	changing	change	VERB
ajfa-11212	111	10	return	return	NOUN
ajfa-11212	111	11	the	the	DET
ajfa-11212	111	12	establishment	establishment	NOUN
ajfa-11212	111	13	assesses	assess	VERB
ajfa-11212	111	14	the	the	DET
ajfa-11212	111	15	return	return	NOUN
ajfa-11212	111	16	expected	expect	VERB
ajfa-11212	111	17	to	to	PART
ajfa-11212	111	18	be	be	AUX
ajfa-11212	111	19	received	receive	VERB
ajfa-11212	111	20	within	within	ADP
ajfa-11212	111	21	the	the	DET
ajfa-11212	111	22	terms	term	NOUN
ajfa-11212	111	23	of	of	ADP
ajfa-11212	111	24	the	the	DET
ajfa-11212	111	25	contract	contract	NOUN
ajfa-11212	111	26	which	which	PRON
ajfa-11212	111	27	results	result	VERB
ajfa-11212	111	28	from	from	ADP
ajfa-11212	111	29	several	several	ADJ
ajfa-11212	111	30	factors	factor	NOUN
ajfa-11212	111	31	,	,	PUNCT
ajfa-11212	111	32	including	include	VERB
ajfa-11212	111	33	presence	presence	NOUN
ajfa-11212	111	34	of	of	ADP
ajfa-11212	111	35	discounts	discount	NOUN
ajfa-11212	111	36	or	or	CCONJ
ajfa-11212	111	37	allowances	allowance	NOUN
ajfa-11212	111	38	for	for	ADP
ajfa-11212	111	39	the	the	DET
ajfa-11212	111	40	customer	customer	NOUN
ajfa-11212	111	41	;	;	PUNCT
ajfa-11212	111	42	presence	presence	NOUN
ajfa-11212	111	43	of	of	ADP
ajfa-11212	111	44	incentives	incentive	NOUN
ajfa-11212	111	45	in	in	ADP
ajfa-11212	111	46	the	the	DET
ajfa-11212	111	47	contract	contract	NOUN
ajfa-11212	111	48	,	,	PUNCT
ajfa-11212	111	49	or	or	CCONJ
ajfa-11212	111	50	presence	presence	NOUN
ajfa-11212	111	51	of	of	ADP
ajfa-11212	111	52	fines	fine	NOUN
ajfa-11212	111	53	on	on	ADP
ajfa-11212	111	54	the	the	DET
ajfa-11212	111	55	establishment	establishment	NOUN
ajfa-11212	111	56	in	in	ADP
ajfa-11212	111	57	the	the	DET
ajfa-11212	111	58	contract	contract	NOUN
ajfa-11212	111	59	.	.	PUNCT
ajfa-11212	112	1	the	the	DET
ajfa-11212	112	2	changing	change	VERB
ajfa-11212	112	3	return	return	NOUN
ajfa-11212	112	4	which	which	PRON
ajfa-11212	112	5	expected	expect	VERB
ajfa-11212	112	6	to	to	PART
ajfa-11212	112	7	be	be	AUX
ajfa-11212	112	8	received	receive	VERB
ajfa-11212	112	9	is	be	AUX
ajfa-11212	112	10	listed	list	VERB
ajfa-11212	112	11	in	in	ADP
ajfa-11212	112	12	the	the	DET
ajfa-11212	112	13	price	price	NOUN
ajfa-11212	112	14	of	of	ADP
ajfa-11212	112	15	the	the	DET
ajfa-11212	112	16	transaction	transaction	NOUN
ajfa-11212	112	17	only	only	ADV
ajfa-11212	112	18	to	to	ADP
ajfa-11212	112	19	the	the	DET
ajfa-11212	112	20	extent	extent	NOUN
ajfa-11212	112	21	when	when	SCONJ
ajfa-11212	112	22	listing	list	VERB
ajfa-11212	112	23	it	it	PRON
ajfa-11212	112	24	in	in	ADP
ajfa-11212	112	25	the	the	DET
ajfa-11212	112	26	price	price	NOUN
ajfa-11212	112	27	of	of	ADP
ajfa-11212	112	28	the	the	DET
ajfa-11212	112	29	transaction	transaction	NOUN
ajfa-11212	112	30	is	be	AUX
ajfa-11212	112	31	highly	highly	ADV
ajfa-11212	112	32	likely	likely	ADJ
ajfa-11212	112	33	not	not	PART
ajfa-11212	112	34	to	to	PART
ajfa-11212	112	35	lead	lead	VERB
ajfa-11212	112	36	to	to	ADP
ajfa-11212	112	37	substantial	substantial	ADJ
ajfa-11212	112	38	reduction	reduction	NOUN
ajfa-11212	112	39	in	in	ADP
ajfa-11212	112	40	the	the	DET
ajfa-11212	112	41	revenue	revenue	NOUN
ajfa-11212	112	42	in	in	ADP
ajfa-11212	112	43	the	the	DET
ajfa-11212	112	44	future	future	ADJ
ajfa-11212	112	45	periods	period	NOUN
ajfa-11212	112	46	upon	upon	SCONJ
ajfa-11212	112	47	demise	demise	NOUN
ajfa-11212	112	48	of	of	ADP
ajfa-11212	112	49	the	the	DET
ajfa-11212	112	50	cases	case	NOUN
ajfa-11212	112	51	of	of	ADP
ajfa-11212	112	52	uncertainty	uncertainty	NOUN
ajfa-11212	112	53	.	.	PUNCT
ajfa-11212	113	1	step	step	NOUN
ajfa-11212	113	2	4	4	NUM
ajfa-11212	113	3	:	:	PUNCT
ajfa-11212	113	4	allocating	allocate	VERB
ajfa-11212	113	5	the	the	DET
ajfa-11212	113	6	transaction	transaction	NOUN
ajfa-11212	113	7	price	price	NOUN
ajfa-11212	113	8	to	to	ADP
ajfa-11212	113	9	performance	performance	NOUN
ajfa-11212	113	10	obligations	obligation	NOUN
ajfa-11212	113	11	if	if	SCONJ
ajfa-11212	113	12	the	the	DET
ajfa-11212	113	13	contract	contract	NOUN
ajfa-11212	113	14	contained	contain	VERB
ajfa-11212	113	15	several	several	ADJ
ajfa-11212	113	16	items	item	NOUN
ajfa-11212	113	17	of	of	ADP
ajfa-11212	113	18	revenue	revenue	NOUN
ajfa-11212	113	19	,	,	PUNCT
ajfa-11212	113	20	then	then	ADV
ajfa-11212	113	21	the	the	DET
ajfa-11212	113	22	establishment	establishment	NOUN
ajfa-11212	113	23	has	have	VERB
ajfa-11212	113	24	to	to	PART
ajfa-11212	113	25	distribute	distribute	VERB
ajfa-11212	113	26	the	the	DET
ajfa-11212	113	27	overall	overall	ADJ
ajfa-11212	113	28	price	price	NOUN
ajfa-11212	113	29	of	of	ADP
ajfa-11212	113	30	the	the	DET
ajfa-11212	113	31	transaction	transaction	NOUN
ajfa-11212	113	32	over	over	ADP
ajfa-11212	113	33	those	those	DET
ajfa-11212	113	34	constituents	constituent	NOUN
ajfa-11212	113	35	proportionally	proportionally	ADV
ajfa-11212	113	36	on	on	ADP
ajfa-11212	113	37	the	the	DET
ajfa-11212	113	38	basis	basis	NOUN
ajfa-11212	113	39	of	of	ADP
ajfa-11212	113	40	the	the	DET
ajfa-11212	113	41	separate	separate	ADJ
ajfa-11212	113	42	selling	selling	NOUN
ajfa-11212	113	43	prices	price	NOUN
ajfa-11212	113	44	for	for	ADP
ajfa-11212	113	45	each	each	DET
ajfa-11212	113	46	item	item	NOUN
ajfa-11212	113	47	in	in	ADP
ajfa-11212	113	48	the	the	DET
ajfa-11212	113	49	contract	contract	NOUN
ajfa-11212	113	50	.	.	PUNCT
ajfa-11212	114	1	if	if	SCONJ
ajfa-11212	114	2	those	those	DET
ajfa-11212	114	3	prices	price	NOUN
ajfa-11212	114	4	were	be	AUX
ajfa-11212	114	5	unknown	unknown	ADJ
ajfa-11212	114	6	and	and	CCONJ
ajfa-11212	114	7	clearly	clearly	ADV
ajfa-11212	114	8	specified	specify	VERB
ajfa-11212	114	9	,	,	PUNCT
ajfa-11212	114	10	then	then	ADV
ajfa-11212	114	11	the	the	DET
ajfa-11212	114	12	establishment	establishment	NOUN
ajfa-11212	114	13	has	have	VERB
ajfa-11212	114	14	to	to	PART
ajfa-11212	114	15	evaluate	evaluate	VERB
ajfa-11212	114	16	them	they	PRON
ajfa-11212	114	17	.	.	PUNCT
ajfa-11212	115	1	when	when	SCONJ
ajfa-11212	115	2	the	the	DET
ajfa-11212	115	3	return	return	NOUN
ajfa-11212	115	4	in	in	ADP
ajfa-11212	115	5	paid	pay	VERB
ajfa-11212	115	6	in	in	ADP
ajfa-11212	115	7	advance	advance	NOUN
ajfa-11212	115	8	or	or	CCONJ
ajfa-11212	115	9	lately	lately	ADV
ajfa-11212	115	10	,	,	PUNCT
ajfa-11212	115	11	then	then	ADV
ajfa-11212	115	12	the	the	DET
ajfa-11212	115	13	establishment	establishment	NOUN
ajfa-11212	115	14	has	have	VERB
ajfa-11212	115	15	to	to	PART
ajfa-11212	115	16	determine	determine	VERB
ajfa-11212	115	17	if	if	SCONJ
ajfa-11212	115	18	the	the	DET
ajfa-11212	115	19	contract	contract	NOUN
ajfa-11212	115	20	does	do	VERB
ajfa-11212	115	21	,	,	PUNCT
ajfa-11212	115	22	or	or	CCONJ
ajfa-11212	115	23	does	do	AUX
ajfa-11212	115	24	not	not	PART
ajfa-11212	115	25	,	,	PUNCT
ajfa-11212	115	26	contain	contain	VERB
ajfa-11212	115	27	funding	funding	NOUN
ajfa-11212	115	28	arrangements	arrangement	NOUN
ajfa-11212	115	29	.	.	PUNCT
ajfa-11212	116	1	then	then	ADV
ajfa-11212	116	2	,	,	PUNCT
ajfa-11212	116	3	it	it	PRON
ajfa-11212	116	4	is	be	AUX
ajfa-11212	116	5	taken	take	VERB
ajfa-11212	116	6	into	into	ADP
ajfa-11212	116	7	consideration	consideration	NOUN
ajfa-11212	116	8	the	the	DET
ajfa-11212	116	9	time	time	NOUN
ajfa-11212	116	10	value	value	NOUN
ajfa-11212	116	11	of	of	ADP
ajfa-11212	116	12	the	the	DET
ajfa-11212	116	13	period	period	NOUN
ajfa-11212	116	14	between	between	ADP
ajfa-11212	116	15	the	the	DET
ajfa-11212	116	16	good	good	NOUN
ajfa-11212	116	17	and	and	CCONJ
ajfa-11212	116	18	settlement	settlement	NOUN
ajfa-11212	116	19	of	of	ADP
ajfa-11212	116	20	the	the	DET
ajfa-11212	116	21	recompense	recompense	NOUN
ajfa-11212	116	22	,	,	PUNCT
ajfa-11212	116	23	and	and	CCONJ
ajfa-11212	116	24	,	,	PUNCT
ajfa-11212	116	25	consequently	consequently	ADV
ajfa-11212	116	26	,	,	PUNCT
ajfa-11212	116	27	considering	consider	VERB
ajfa-11212	116	28	any	any	DET
ajfa-11212	116	29	increase	increase	NOUN
ajfa-11212	116	30	in	in	ADP
ajfa-11212	116	31	the	the	DET
ajfa-11212	116	32	price	price	NOUN
ajfa-11212	116	33	of	of	ADP
ajfa-11212	116	34	the	the	DET
ajfa-11212	116	35	operation	operation	NOUN
ajfa-11212	116	36	over	over	ADP
ajfa-11212	116	37	the	the	DET
ajfa-11212	116	38	cash	cash	NOUN
ajfa-11212	116	39	selling	selling	NOUN
ajfa-11212	116	40	price	price	NOUN
ajfa-11212	116	41	an	an	DET
ajfa-11212	116	42	interest	interest	NOUN
ajfa-11212	116	43	revenue	revenue	NOUN
ajfa-11212	116	44	and	and	CCONJ
ajfa-11212	116	45	any	any	DET
ajfa-11212	116	46	expenditure	expenditure	NOUN
ajfa-11212	116	47	reduction	reduction	NOUN
ajfa-11212	116	48	as	as	ADP
ajfa-11212	116	49	an	an	DET
ajfa-11212	116	50	interest	interest	NOUN
ajfa-11212	116	51	.	.	PUNCT
ajfa-11212	117	1	asian	asian	ADJ
ajfa-11212	117	2	journal	journal	PROPN
ajfa-11212	117	3	of	of	ADP
ajfa-11212	117	4	finance	finance	PROPN
ajfa-11212	117	5	&	&	CCONJ
ajfa-11212	117	6	accounting	accounting	PROPN
ajfa-11212	117	7	issn	issn	PROPN
ajfa-11212	117	8	1946	1946	NUM
ajfa-11212	117	9	-	-	PUNCT
ajfa-11212	117	10	052x	052x	PROPN
ajfa-11212	117	11	2017	2017	NUM
ajfa-11212	117	12	,	,	PUNCT
ajfa-11212	117	13	vol	vol	NOUN
ajfa-11212	117	14	.	.	NOUN
ajfa-11212	117	15	9	9	NUM
ajfa-11212	117	16	,	,	PUNCT
ajfa-11212	117	17	no	no	INTJ
ajfa-11212	117	18	.	.	NOUN
ajfa-11212	117	19	1	1	NUM
ajfa-11212	117	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	117	21	383	383	NUM
ajfa-11212	117	22	step	step	NOUN
ajfa-11212	117	23	5	5	NUM
ajfa-11212	117	24	-	-	PUNCT
ajfa-11212	117	25	recognize	recognize	VERB
ajfa-11212	117	26	revenue	revenue	NOUN
ajfa-11212	117	27	when	when	SCONJ
ajfa-11212	117	28	the	the	DET
ajfa-11212	117	29	entity	entity	NOUN
ajfa-11212	117	30	satisfies	satisfy	VERB
ajfa-11212	117	31	a	a	DET
ajfa-11212	117	32	performance	performance	NOUN
ajfa-11212	117	33	obligation	obligation	NOUN
ajfa-11212	117	34	.	.	PUNCT
ajfa-11212	118	1	revenue	revenue	NOUN
ajfa-11212	118	2	recognition	recognition	NOUN
ajfa-11212	118	3	takes	take	VERB
ajfa-11212	118	4	place	place	NOUN
ajfa-11212	118	5	when	when	SCONJ
ajfa-11212	118	6	the	the	DET
ajfa-11212	118	7	establishment	establishment	NOUN
ajfa-11212	118	8	performs	perform	VERB
ajfa-11212	118	9	the	the	DET
ajfa-11212	118	10	obligations	obligation	NOUN
ajfa-11212	118	11	and	and	CCONJ
ajfa-11212	118	12	duties	duty	NOUN
ajfa-11212	118	13	required	require	VERB
ajfa-11212	118	14	from	from	ADP
ajfa-11212	118	15	it	it	PRON
ajfa-11212	118	16	through	through	ADP
ajfa-11212	118	17	transferring	transfer	VERB
ajfa-11212	118	18	the	the	DET
ajfa-11212	118	19	good	good	NOUN
ajfa-11212	118	20	to	to	ADP
ajfa-11212	118	21	the	the	DET
ajfa-11212	118	22	customer	customer	NOUN
ajfa-11212	118	23	.	.	PUNCT
ajfa-11212	119	1	the	the	DET
ajfa-11212	119	2	transfer	transfer	NOUN
ajfa-11212	119	3	process	process	NOUN
ajfa-11212	119	4	occurs	occur	VERB
ajfa-11212	119	5	upon	upon	SCONJ
ajfa-11212	119	6	control	control	NOUN
ajfa-11212	119	7	of	of	ADP
ajfa-11212	119	8	the	the	DET
ajfa-11212	119	9	customer	customer	NOUN
ajfa-11212	119	10	over	over	ADP
ajfa-11212	119	11	the	the	DET
ajfa-11212	119	12	asset	asset	NOUN
ajfa-11212	119	13	and	and	CCONJ
ajfa-11212	119	14	control	control	NOUN
ajfa-11212	119	15	over	over	ADP
ajfa-11212	119	16	the	the	DET
ajfa-11212	119	17	revenue	revenue	NOUN
ajfa-11212	119	18	occurs	occur	VERB
ajfa-11212	119	19	either	either	CCONJ
ajfa-11212	119	20	by	by	ADP
ajfa-11212	119	21	passage	passage	NOUN
ajfa-11212	119	22	of	of	ADP
ajfa-11212	119	23	time	time	NOUN
ajfa-11212	119	24	(	(	PUNCT
ajfa-11212	119	25	temporal	temporal	ADJ
ajfa-11212	119	26	basis	basis	NOUN
ajfa-11212	119	27	)	)	PUNCT
ajfa-11212	119	28	,	,	PUNCT
ajfa-11212	119	29	e.g.	e.g.	ADV
ajfa-11212	119	30	,	,	PUNCT
ajfa-11212	119	31	the	the	DET
ajfa-11212	119	32	rental	rental	ADJ
ajfa-11212	119	33	income	income	NOUN
ajfa-11212	119	34	,	,	PUNCT
ajfa-11212	119	35	or	or	CCONJ
ajfa-11212	119	36	at	at	ADP
ajfa-11212	119	37	a	a	DET
ajfa-11212	119	38	specified	specified	ADJ
ajfa-11212	119	39	time	time	NOUN
ajfa-11212	119	40	point	point	NOUN
ajfa-11212	119	41	like	like	ADP
ajfa-11212	119	42	selling	selling	NOUN
ajfa-11212	119	43	of	of	ADP
ajfa-11212	119	44	the	the	DET
ajfa-11212	119	45	ready	ready	ADJ
ajfa-11212	119	46	commodity	commodity	NOUN
ajfa-11212	119	47	.	.	PUNCT
ajfa-11212	120	1	3.4	3.4	NUM
ajfa-11212	120	2	the	the	DET
ajfa-11212	120	3	accounting	accounting	NOUN
ajfa-11212	120	4	requirements	requirement	NOUN
ajfa-11212	120	5	for	for	ADP
ajfa-11212	120	6	revenue	revenue	NOUN
ajfa-11212	120	7	disclosure	disclosure	NOUN
ajfa-11212	120	8	according	accord	VERB
ajfa-11212	120	9	to	to	ADP
ajfa-11212	120	10	ifrs	ifrs	PROPN
ajfa-11212	120	11	15	15	NUM
ajfa-11212	120	12	the	the	DET
ajfa-11212	120	13	goal	goal	NOUN
ajfa-11212	120	14	of	of	ADP
ajfa-11212	120	15	these	these	DET
ajfa-11212	120	16	disclosures	disclosure	NOUN
ajfa-11212	120	17	is	be	AUX
ajfa-11212	120	18	presenting	present	VERB
ajfa-11212	120	19	information	information	NOUN
ajfa-11212	120	20	sufficient	sufficient	ADJ
ajfa-11212	120	21	to	to	PART
ajfa-11212	120	22	enable	enable	VERB
ajfa-11212	120	23	the	the	DET
ajfa-11212	120	24	users	user	NOUN
ajfa-11212	120	25	of	of	ADP
ajfa-11212	120	26	the	the	DET
ajfa-11212	120	27	accounting	accounting	NOUN
ajfa-11212	120	28	information	information	NOUN
ajfa-11212	120	29	to	to	PART
ajfa-11212	120	30	understand	understand	VERB
ajfa-11212	120	31	the	the	DET
ajfa-11212	120	32	nature	nature	NOUN
ajfa-11212	120	33	and	and	CCONJ
ajfa-11212	120	34	timing	timing	NOUN
ajfa-11212	120	35	,	,	PUNCT
ajfa-11212	120	36	amounts	amount	NOUN
ajfa-11212	120	37	,	,	PUNCT
ajfa-11212	120	38	and	and	CCONJ
ajfa-11212	120	39	cases	case	NOUN
ajfa-11212	120	40	of	of	ADP
ajfa-11212	120	41	uncertainty	uncertainty	NOUN
ajfa-11212	120	42	specific	specific	ADJ
ajfa-11212	120	43	to	to	ADP
ajfa-11212	120	44	revenue	revenue	NOUN
ajfa-11212	120	45	and	and	CCONJ
ajfa-11212	120	46	the	the	DET
ajfa-11212	120	47	cash	cash	NOUN
ajfa-11212	120	48	flows	flow	VERB
ajfa-11212	120	49	from	from	ADP
ajfa-11212	120	50	the	the	DET
ajfa-11212	120	51	contracts	contract	NOUN
ajfa-11212	120	52	with	with	ADP
ajfa-11212	120	53	the	the	DET
ajfa-11212	120	54	customers	customer	NOUN
ajfa-11212	120	55	.	.	PUNCT
ajfa-11212	121	1	the	the	DET
ajfa-11212	121	2	ifrs	ifrs	PROPN
ajfa-11212	121	3	15	15	NUM
ajfa-11212	121	4	includes	include	VERB
ajfa-11212	121	5	several	several	ADJ
ajfa-11212	121	6	disclosures	disclosure	NOUN
ajfa-11212	121	7	that	that	PRON
ajfa-11212	121	8	include	include	VERB
ajfa-11212	121	9	(	(	PUNCT
ajfa-11212	121	10	tysiac	tysiac	NOUN
ajfa-11212	121	11	,	,	PUNCT
ajfa-11212	121	12	2014	2014	NUM
ajfa-11212	121	13	;	;	PUNCT
ajfa-11212	121	14	tong	tong	PROPN
ajfa-11212	121	15	,	,	PUNCT
ajfa-11212	121	16	2015	2015	NUM
ajfa-11212	121	17	;	;	PUNCT
ajfa-11212	121	18	abu	abu	PROPN
ajfa-11212	121	19	nassar	nassar	PROPN
ajfa-11212	121	20	and	and	CCONJ
ajfa-11212	121	21	hamidat	hamidat	NOUN
ajfa-11212	121	22	,	,	PUNCT
ajfa-11212	121	23	2016	2016	NUM
ajfa-11212	121	24	):	):	PUNCT
ajfa-11212	121	25	1	1	X
ajfa-11212	121	26	)	)	PUNCT
ajfa-11212	121	27	disclosing	disclose	VERB
ajfa-11212	121	28	quantitative	quantitative	ADJ
ajfa-11212	121	29	and	and	CCONJ
ajfa-11212	121	30	descriptive	descriptive	ADJ
ajfa-11212	121	31	information	information	NOUN
ajfa-11212	121	32	about	about	ADP
ajfa-11212	121	33	the	the	DET
ajfa-11212	121	34	contracts	contract	NOUN
ajfa-11212	121	35	with	with	ADP
ajfa-11212	121	36	the	the	DET
ajfa-11212	121	37	customers	customer	NOUN
ajfa-11212	121	38	,	,	PUNCT
ajfa-11212	121	39	such	such	ADJ
ajfa-11212	121	40	as	as	ADP
ajfa-11212	121	41	the	the	DET
ajfa-11212	121	42	amount	amount	NOUN
ajfa-11212	121	43	of	of	ADP
ajfa-11212	121	44	revenue	revenue	NOUN
ajfa-11212	121	45	recognized	recognize	VERB
ajfa-11212	121	46	.	.	PUNCT
ajfa-11212	122	1	the	the	DET
ajfa-11212	122	2	impairment	impairment	ADJ
ajfa-11212	122	3	losses	loss	NOUN
ajfa-11212	122	4	acknowledged	acknowledge	VERB
ajfa-11212	122	5	any	any	DET
ajfa-11212	122	6	contract	contract	NOUN
ajfa-11212	122	7	assets	asset	NOUN
ajfa-11212	122	8	.	.	PUNCT
ajfa-11212	123	1	2	2	X
ajfa-11212	123	2	)	)	PUNCT
ajfa-11212	123	3	the	the	DET
ajfa-11212	123	4	important	important	ADJ
ajfa-11212	123	5	provisions	provision	NOUN
ajfa-11212	123	6	and	and	CCONJ
ajfa-11212	123	7	the	the	DET
ajfa-11212	123	8	estimates	estimate	NOUN
ajfa-11212	123	9	on	on	ADP
ajfa-11212	123	10	them	they	PRON
ajfa-11212	123	11	when	when	SCONJ
ajfa-11212	123	12	applying	apply	VERB
ajfa-11212	123	13	the	the	DET
ajfa-11212	123	14	instructions	instruction	NOUN
ajfa-11212	123	15	of	of	ADP
ajfa-11212	123	16	this	this	DET
ajfa-11212	123	17	standard	standard	NOUN
ajfa-11212	123	18	on	on	ADP
ajfa-11212	123	19	the	the	DET
ajfa-11212	123	20	contracts	contract	NOUN
ajfa-11212	123	21	with	with	ADP
ajfa-11212	123	22	the	the	DET
ajfa-11212	123	23	customers	customer	NOUN
ajfa-11212	123	24	.	.	PUNCT
ajfa-11212	124	1	in	in	ADP
ajfa-11212	124	2	consequence	consequence	NOUN
ajfa-11212	124	3	,	,	PUNCT
ajfa-11212	124	4	the	the	DET
ajfa-11212	124	5	establishment	establishment	NOUN
ajfa-11212	124	6	has	have	VERB
ajfa-11212	124	7	to	to	PART
ajfa-11212	124	8	disclose	disclose	VERB
ajfa-11212	124	9	:	:	PUNCT
ajfa-11212	124	10	timing	timing	NOUN
ajfa-11212	124	11	of	of	ADP
ajfa-11212	124	12	performance	performance	NOUN
ajfa-11212	124	13	obligations	obligation	NOUN
ajfa-11212	124	14	and	and	CCONJ
ajfa-11212	124	15	transaction	transaction	NOUN
ajfa-11212	124	16	price	price	NOUN
ajfa-11212	124	17	and	and	CCONJ
ajfa-11212	124	18	amounts	amount	NOUN
ajfa-11212	124	19	assigned	assign	VERB
ajfa-11212	124	20	to	to	ADP
ajfa-11212	124	21	performance	performance	NOUN
ajfa-11212	124	22	obligations	obligation	NOUN
ajfa-11212	124	23	.	.	PUNCT
ajfa-11212	125	1	3	3	X
ajfa-11212	125	2	)	)	PUNCT
ajfa-11212	125	3	any	any	DET
ajfa-11212	125	4	recognized	recognize	VERB
ajfa-11212	125	5	assets	asset	NOUN
ajfa-11212	125	6	resulting	result	VERB
ajfa-11212	125	7	from	from	ADP
ajfa-11212	125	8	the	the	DET
ajfa-11212	125	9	costs	cost	NOUN
ajfa-11212	125	10	of	of	ADP
ajfa-11212	125	11	gaining	gain	VERB
ajfa-11212	125	12	the	the	DET
ajfa-11212	125	13	contracts	contract	NOUN
ajfa-11212	125	14	with	with	ADP
ajfa-11212	125	15	the	the	DET
ajfa-11212	125	16	customers	customer	NOUN
ajfa-11212	125	17	and	and	CCONJ
ajfa-11212	125	18	accomplishment	accomplishment	NOUN
ajfa-11212	125	19	of	of	ADP
ajfa-11212	125	20	those	those	DET
ajfa-11212	125	21	contracts	contract	NOUN
ajfa-11212	125	22	.	.	PUNCT
ajfa-11212	126	1	these	these	PRON
ajfa-11212	126	2	include	include	VERB
ajfa-11212	126	3	specification	specification	NOUN
ajfa-11212	126	4	of	of	ADP
ajfa-11212	126	5	:	:	PUNCT
ajfa-11212	126	6	the	the	DET
ajfa-11212	126	7	amount	amount	NOUN
ajfa-11212	126	8	of	of	ADP
ajfa-11212	126	9	the	the	DET
ajfa-11212	126	10	costs	cost	NOUN
ajfa-11212	126	11	incurred	incur	VERB
ajfa-11212	126	12	to	to	PART
ajfa-11212	126	13	get	get	VERB
ajfa-11212	126	14	a	a	DET
ajfa-11212	126	15	contract	contract	NOUN
ajfa-11212	126	16	with	with	ADP
ajfa-11212	126	17	a	a	DET
ajfa-11212	126	18	customer	customer	NOUN
ajfa-11212	126	19	.	.	PUNCT
ajfa-11212	127	1	the	the	DET
ajfa-11212	127	2	method	method	NOUN
ajfa-11212	127	3	utilized	utilize	VERB
ajfa-11212	127	4	for	for	ADP
ajfa-11212	127	5	amortization	amortization	NOUN
ajfa-11212	127	6	.	.	PUNCT
ajfa-11212	128	1	the	the	DET
ajfa-11212	128	2	closing	closing	NOUN
ajfa-11212	128	3	stabilities	stability	NOUN
ajfa-11212	128	4	of	of	ADP
ajfa-11212	128	5	the	the	DET
ajfa-11212	128	6	contract	contract	NOUN
ajfa-11212	128	7	assets	asset	NOUN
ajfa-11212	128	8	.	.	PUNCT
ajfa-11212	129	1	4	4	X
ajfa-11212	129	2	.	.	X
ajfa-11212	129	3	research	research	NOUN
ajfa-11212	129	4	design	design	NOUN
ajfa-11212	129	5	and	and	CCONJ
ajfa-11212	129	6	hypothesis	hypothesis	NOUN
ajfa-11212	129	7	building	building	NOUN
ajfa-11212	129	8	as	as	SCONJ
ajfa-11212	129	9	was	be	AUX
ajfa-11212	129	10	noticed	notice	VERB
ajfa-11212	129	11	in	in	ADP
ajfa-11212	129	12	the	the	DET
ajfa-11212	129	13	literature	literature	NOUN
ajfa-11212	129	14	review	review	NOUN
ajfa-11212	129	15	and	and	CCONJ
ajfa-11212	129	16	the	the	DET
ajfa-11212	129	17	theoretical	theoretical	ADJ
ajfa-11212	129	18	framework	framework	NOUN
ajfa-11212	129	19	,	,	PUNCT
ajfa-11212	129	20	many	many	ADJ
ajfa-11212	129	21	studies	study	NOUN
ajfa-11212	129	22	presented	present	VERB
ajfa-11212	129	23	the	the	DET
ajfa-11212	129	24	ifrs	ifrs	PROPN
ajfa-11212	129	25	no	no	NOUN
ajfa-11212	129	26	.	.	PROPN
ajfa-11212	129	27	15	15	NUM
ajfa-11212	129	28	and	and	CCONJ
ajfa-11212	129	29	the	the	DET
ajfa-11212	129	30	possibility	possibility	NOUN
ajfa-11212	129	31	of	of	ADP
ajfa-11212	129	32	applying	apply	VERB
ajfa-11212	129	33	it	it	PRON
ajfa-11212	129	34	in	in	ADP
ajfa-11212	129	35	the	the	DET
ajfa-11212	129	36	different	different	ADJ
ajfa-11212	129	37	organizations	organization	NOUN
ajfa-11212	129	38	.	.	PUNCT
ajfa-11212	130	1	the	the	DET
ajfa-11212	130	2	study	study	NOUN
ajfa-11212	130	3	of	of	ADP
ajfa-11212	130	4	lim	lim	PROPN
ajfa-11212	130	5	et	et	PROPN
ajfa-11212	130	6	al	al	PROPN
ajfa-11212	130	7	.	.	PROPN
ajfa-11212	130	8	(	(	PUNCT
ajfa-11212	130	9	2015	2015	NUM
ajfa-11212	130	10	)	)	PUNCT
ajfa-11212	130	11	aimed	aim	VERB
ajfa-11212	130	12	to	to	PART
ajfa-11212	130	13	check	check	VERB
ajfa-11212	130	14	the	the	DET
ajfa-11212	130	15	differences	difference	NOUN
ajfa-11212	130	16	between	between	ADP
ajfa-11212	130	17	preparers	preparer	NOUN
ajfa-11212	130	18	and	and	CCONJ
ajfa-11212	130	19	auditors	auditor	NOUN
ajfa-11212	130	20	in	in	ADP
ajfa-11212	130	21	their	their	PRON
ajfa-11212	130	22	levels	level	NOUN
ajfa-11212	130	23	of	of	ADP
ajfa-11212	130	24	understanding	understanding	NOUN
ajfa-11212	130	25	,	,	PUNCT
ajfa-11212	130	26	standard	standard	ADJ
ajfa-11212	130	27	clarity	clarity	NOUN
ajfa-11212	130	28	,	,	PUNCT
ajfa-11212	130	29	and	and	CCONJ
ajfa-11212	130	30	ease	ease	NOUN
ajfa-11212	130	31	of	of	ADP
ajfa-11212	130	32	application	application	NOUN
ajfa-11212	130	33	across	across	ADP
ajfa-11212	130	34	variance	variance	NOUN
ajfa-11212	130	35	business	business	NOUN
ajfa-11212	130	36	segments	segment	NOUN
ajfa-11212	130	37	and	and	CCONJ
ajfa-11212	130	38	sectors	sector	NOUN
ajfa-11212	130	39	in	in	ADP
ajfa-11212	130	40	malaysia	malaysia	PROPN
ajfa-11212	130	41	.	.	PUNCT
ajfa-11212	131	1	this	this	PRON
ajfa-11212	131	2	is	be	AUX
ajfa-11212	131	3	predicted	predict	VERB
ajfa-11212	131	4	to	to	PART
ajfa-11212	131	5	have	have	VERB
ajfa-11212	131	6	influence	influence	NOUN
ajfa-11212	131	7	on	on	ADP
ajfa-11212	131	8	industries	industry	NOUN
ajfa-11212	131	9	,	,	PUNCT
ajfa-11212	131	10	especially	especially	ADV
ajfa-11212	131	11	those	those	PRON
ajfa-11212	131	12	including	include	VERB
ajfa-11212	131	13	long	long	ADJ
ajfa-11212	131	14	-	-	PUNCT
ajfa-11212	131	15	term	term	NOUN
ajfa-11212	131	16	contracts	contract	NOUN
ajfa-11212	131	17	with	with	ADP
ajfa-11212	131	18	customers	customer	NOUN
ajfa-11212	131	19	,	,	PUNCT
ajfa-11212	131	20	since	since	SCONJ
ajfa-11212	131	21	the	the	DET
ajfa-11212	131	22	style	style	NOUN
ajfa-11212	131	23	and	and	CCONJ
ajfa-11212	131	24	timing	timing	NOUN
ajfa-11212	131	25	of	of	ADP
ajfa-11212	131	26	revenue	revenue	NOUN
ajfa-11212	131	27	recognition	recognition	NOUN
ajfa-11212	131	28	may	may	AUX
ajfa-11212	131	29	be	be	AUX
ajfa-11212	131	30	influenced	influence	VERB
ajfa-11212	131	31	.	.	PUNCT
ajfa-11212	132	1	the	the	DET
ajfa-11212	132	2	same	same	ADJ
ajfa-11212	132	3	methodologies	methodology	NOUN
ajfa-11212	132	4	are	be	AUX
ajfa-11212	132	5	used	use	VERB
ajfa-11212	132	6	by	by	ADP
ajfa-11212	132	7	khamis	khamis	PROPN
ajfa-11212	132	8	(	(	PUNCT
ajfa-11212	132	9	2016	2016	NUM
ajfa-11212	132	10	)	)	PUNCT
ajfa-11212	132	11	by	by	ADP
ajfa-11212	132	12	checking	check	VERB
ajfa-11212	132	13	the	the	DET
ajfa-11212	132	14	differences	difference	NOUN
ajfa-11212	132	15	between	between	ADP
ajfa-11212	132	16	preparers	preparer	NOUN
ajfa-11212	132	17	and	and	CCONJ
ajfa-11212	132	18	auditors	auditor	NOUN
ajfa-11212	132	19	in	in	ADP
ajfa-11212	132	20	their	their	PRON
ajfa-11212	132	21	observations	observation	NOUN
ajfa-11212	132	22	of	of	ADP
ajfa-11212	132	23	level	level	NOUN
ajfa-11212	132	24	of	of	ADP
ajfa-11212	132	25	standard	standard	ADJ
ajfa-11212	132	26	clarity	clarity	NOUN
ajfa-11212	132	27	,	,	PUNCT
ajfa-11212	132	28	familiarity	familiarity	NOUN
ajfa-11212	132	29	,	,	PUNCT
ajfa-11212	132	30	and	and	CCONJ
ajfa-11212	132	31	ease	ease	NOUN
ajfa-11212	132	32	of	of	ADP
ajfa-11212	132	33	application	application	NOUN
ajfa-11212	132	34	of	of	ADP
ajfa-11212	132	35	ifrs	ifrs	PROPN
ajfa-11212	132	36	15	15	NUM
ajfa-11212	132	37	in	in	ADP
ajfa-11212	132	38	various	various	ADJ
ajfa-11212	132	39	business	business	NOUN
ajfa-11212	132	40	segments	segment	NOUN
ajfa-11212	132	41	in	in	ADP
ajfa-11212	132	42	egypt	egypt	PROPN
ajfa-11212	132	43	.	.	PUNCT
ajfa-11212	133	1	ismail	ismail	PROPN
ajfa-11212	133	2	(	(	PUNCT
ajfa-11212	133	3	2014	2014	NUM
ajfa-11212	133	4	)	)	PUNCT
ajfa-11212	133	5	discussed	discuss	VERB
ajfa-11212	133	6	the	the	DET
ajfa-11212	133	7	suggested	suggest	VERB
ajfa-11212	133	8	ifric	ifric	ADJ
ajfa-11212	133	9	15	15	NUM
ajfa-11212	133	10	in	in	ADP
ajfa-11212	133	11	the	the	DET
ajfa-11212	133	12	context	context	NOUN
ajfa-11212	133	13	of	of	ADP
ajfa-11212	133	14	malaysia	malaysia	PROPN
ajfa-11212	133	15	’s	’s	PART
ajfa-11212	133	16	financial	financial	ADJ
ajfa-11212	133	17	reporting	reporting	NOUN
ajfa-11212	133	18	convergence	convergence	NOUN
ajfa-11212	133	19	trip	trip	NOUN
ajfa-11212	133	20	for	for	ADP
ajfa-11212	133	21	companies	company	NOUN
ajfa-11212	133	22	in	in	ADP
ajfa-11212	133	23	the	the	DET
ajfa-11212	133	24	property	property	NOUN
ajfa-11212	133	25	improvement	improvement	NOUN
ajfa-11212	133	26	sector	sector	NOUN
ajfa-11212	133	27	and	and	CCONJ
ajfa-11212	133	28	asian	asian	ADJ
ajfa-11212	133	29	journal	journal	NOUN
ajfa-11212	133	30	of	of	ADP
ajfa-11212	133	31	finance	finance	PROPN
ajfa-11212	133	32	&	&	CCONJ
ajfa-11212	133	33	accounting	accounting	PROPN
ajfa-11212	133	34	issn	issn	PROPN
ajfa-11212	133	35	1946	1946	NUM
ajfa-11212	133	36	-	-	PUNCT
ajfa-11212	133	37	052x	052x	PROPN
ajfa-11212	133	38	2017	2017	NUM
ajfa-11212	133	39	,	,	PUNCT
ajfa-11212	133	40	vol	vol	NOUN
ajfa-11212	133	41	.	.	NOUN
ajfa-11212	134	1	9	9	NUM
ajfa-11212	134	2	,	,	PUNCT
ajfa-11212	134	3	no	no	INTJ
ajfa-11212	134	4	.	.	NOUN
ajfa-11212	134	5	1	1	NUM
ajfa-11212	134	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	134	7	384	384	NUM
ajfa-11212	134	8	segment	segment	NOUN
ajfa-11212	134	9	.	.	PUNCT
ajfa-11212	135	1	therefore	therefore	ADV
ajfa-11212	135	2	,	,	PUNCT
ajfa-11212	135	3	based	base	VERB
ajfa-11212	135	4	on	on	ADP
ajfa-11212	135	5	foregoing	forego	VERB
ajfa-11212	135	6	arguments	argument	NOUN
ajfa-11212	135	7	and	and	CCONJ
ajfa-11212	135	8	the	the	DET
ajfa-11212	135	9	literature	literature	NOUN
ajfa-11212	135	10	reviewed	review	VERB
ajfa-11212	135	11	in	in	ADP
ajfa-11212	135	12	this	this	DET
ajfa-11212	135	13	work	work	NOUN
ajfa-11212	135	14	,	,	PUNCT
ajfa-11212	135	15	the	the	DET
ajfa-11212	135	16	present	present	ADJ
ajfa-11212	135	17	study	study	NOUN
ajfa-11212	135	18	aims	aim	VERB
ajfa-11212	135	19	to	to	PART
ajfa-11212	135	20	explore	explore	VERB
ajfa-11212	135	21	the	the	DET
ajfa-11212	135	22	possibility	possibility	NOUN
ajfa-11212	135	23	for	for	SCONJ
ajfa-11212	135	24	the	the	DET
ajfa-11212	135	25	jordanian	jordanian	ADJ
ajfa-11212	135	26	industrial	industrial	ADJ
ajfa-11212	135	27	corporations	corporation	NOUN
ajfa-11212	135	28	to	to	PART
ajfa-11212	135	29	apply	apply	VERB
ajfa-11212	135	30	the	the	DET
ajfa-11212	135	31	ifrs	ifrs	PROPN
ajfa-11212	135	32	no	no	NOUN
ajfa-11212	135	33	.	.	PROPN
ajfa-11212	135	34	15	15	NUM
ajfa-11212	135	35	from	from	ADP
ajfa-11212	135	36	the	the	DET
ajfa-11212	135	37	point	point	NOUN
ajfa-11212	135	38	of	of	ADP
ajfa-11212	135	39	view	view	NOUN
ajfa-11212	135	40	of	of	ADP
ajfa-11212	135	41	the	the	DET
ajfa-11212	135	42	financial	financial	ADJ
ajfa-11212	135	43	reporting	reporting	NOUN
ajfa-11212	135	44	preparers	preparer	NOUN
ajfa-11212	135	45	.	.	PUNCT
ajfa-11212	136	1	therefore	therefore	ADV
ajfa-11212	136	2	,	,	PUNCT
ajfa-11212	136	3	the	the	DET
ajfa-11212	136	4	researcher	researcher	NOUN
ajfa-11212	136	5	poses	pose	VERB
ajfa-11212	136	6	the	the	DET
ajfa-11212	136	7	following	following	ADJ
ajfa-11212	136	8	hypotheses	hypothesis	NOUN
ajfa-11212	136	9	:	:	PUNCT
ajfa-11212	136	10	the	the	DET
ajfa-11212	136	11	first	first	ADJ
ajfa-11212	136	12	hypothesis	hypothesis	NOUN
ajfa-11212	136	13	(	(	PUNCT
ajfa-11212	136	14	h1	h1	PROPN
ajfa-11212	136	15	):	):	PUNCT
ajfa-11212	136	16	it	it	PRON
ajfa-11212	136	17	is	be	AUX
ajfa-11212	136	18	not	not	PART
ajfa-11212	136	19	possible	possible	ADJ
ajfa-11212	136	20	for	for	SCONJ
ajfa-11212	136	21	the	the	DET
ajfa-11212	136	22	jordanian	jordanian	ADJ
ajfa-11212	136	23	industrial	industrial	ADJ
ajfa-11212	136	24	corporations	corporation	NOUN
ajfa-11212	136	25	to	to	PART
ajfa-11212	136	26	commit	commit	VERB
ajfa-11212	136	27	to	to	ADP
ajfa-11212	136	28	the	the	DET
ajfa-11212	136	29	requirements	requirement	NOUN
ajfa-11212	136	30	for	for	ADP
ajfa-11212	136	31	revenue	revenue	NOUN
ajfa-11212	136	32	recognition	recognition	NOUN
ajfa-11212	136	33	according	accord	VERB
ajfa-11212	136	34	to	to	ADP
ajfa-11212	136	35	the	the	DET
ajfa-11212	136	36	ifrs	ifrs	PROPN
ajfa-11212	136	37	15	15	NUM
ajfa-11212	136	38	.	.	PUNCT
ajfa-11212	137	1	the	the	DET
ajfa-11212	137	2	second	second	ADJ
ajfa-11212	137	3	hypothesis	hypothesis	NOUN
ajfa-11212	137	4	(	(	PUNCT
ajfa-11212	137	5	h2	h2	NOUN
ajfa-11212	137	6	):	):	PUNCT
ajfa-11212	137	7	it	it	PRON
ajfa-11212	137	8	is	be	AUX
ajfa-11212	137	9	not	not	PART
ajfa-11212	137	10	possible	possible	ADJ
ajfa-11212	137	11	for	for	SCONJ
ajfa-11212	137	12	the	the	DET
ajfa-11212	137	13	jordanian	jordanian	ADJ
ajfa-11212	137	14	industrial	industrial	ADJ
ajfa-11212	137	15	corporations	corporation	NOUN
ajfa-11212	137	16	to	to	PART
ajfa-11212	137	17	commit	commit	VERB
ajfa-11212	137	18	to	to	ADP
ajfa-11212	137	19	the	the	DET
ajfa-11212	137	20	requirements	requirement	NOUN
ajfa-11212	137	21	for	for	ADP
ajfa-11212	137	22	the	the	DET
ajfa-11212	137	23	accounting	accounting	NOUN
ajfa-11212	137	24	measurement	measurement	NOUN
ajfa-11212	137	25	of	of	ADP
ajfa-11212	137	26	the	the	DET
ajfa-11212	137	27	revenues	revenue	NOUN
ajfa-11212	137	28	according	accord	VERB
ajfa-11212	137	29	to	to	ADP
ajfa-11212	137	30	the	the	DET
ajfa-11212	137	31	ifrs	ifrs	PROPN
ajfa-11212	137	32	15	15	NUM
ajfa-11212	137	33	.	.	PUNCT
ajfa-11212	138	1	the	the	DET
ajfa-11212	138	2	third	third	ADJ
ajfa-11212	138	3	hypothesis	hypothesis	NOUN
ajfa-11212	138	4	(	(	PUNCT
ajfa-11212	138	5	h3	h3	NOUN
ajfa-11212	138	6	):	):	PUNCT
ajfa-11212	138	7	it	it	PRON
ajfa-11212	138	8	is	be	AUX
ajfa-11212	138	9	not	not	PART
ajfa-11212	138	10	possible	possible	ADJ
ajfa-11212	138	11	for	for	SCONJ
ajfa-11212	138	12	the	the	DET
ajfa-11212	138	13	jordanian	jordanian	ADJ
ajfa-11212	138	14	industrial	industrial	ADJ
ajfa-11212	138	15	corporations	corporation	NOUN
ajfa-11212	138	16	to	to	PART
ajfa-11212	138	17	commit	commit	VERB
ajfa-11212	138	18	to	to	ADP
ajfa-11212	138	19	the	the	DET
ajfa-11212	138	20	requirements	requirement	NOUN
ajfa-11212	138	21	for	for	ADP
ajfa-11212	138	22	the	the	DET
ajfa-11212	138	23	accounting	accounting	NOUN
ajfa-11212	138	24	disclosure	disclosure	NOUN
ajfa-11212	138	25	of	of	ADP
ajfa-11212	138	26	the	the	DET
ajfa-11212	138	27	revenues	revenue	NOUN
ajfa-11212	138	28	according	accord	VERB
ajfa-11212	138	29	to	to	ADP
ajfa-11212	138	30	the	the	DET
ajfa-11212	138	31	ifrs	ifrs	PROPN
ajfa-11212	138	32	15	15	NUM
ajfa-11212	138	33	.	.	PUNCT
ajfa-11212	139	1	the	the	DET
ajfa-11212	139	2	fourth	fourth	ADJ
ajfa-11212	139	3	hypothesis	hypothesis	NOUN
ajfa-11212	139	4	(	(	PUNCT
ajfa-11212	139	5	h4	h4	PROPN
ajfa-11212	139	6	):	):	PUNCT
ajfa-11212	139	7	there	there	PRON
ajfa-11212	139	8	are	be	VERB
ajfa-11212	139	9	no	no	DET
ajfa-11212	139	10	obstacles	obstacle	NOUN
ajfa-11212	139	11	that	that	PRON
ajfa-11212	139	12	prevent	prevent	VERB
ajfa-11212	139	13	the	the	DET
ajfa-11212	139	14	jordanian	jordanian	ADJ
ajfa-11212	139	15	industrial	industrial	ADJ
ajfa-11212	139	16	corporations	corporation	NOUN
ajfa-11212	139	17	from	from	ADP
ajfa-11212	139	18	applying	apply	VERB
ajfa-11212	139	19	the	the	DET
ajfa-11212	139	20	ifrs	ifrs	NOUN
ajfa-11212	139	21	15	15	NUM
ajfa-11212	139	22	.	.	NOUN
ajfa-11212	139	23	5	5	NUM
ajfa-11212	139	24	.	.	X
ajfa-11212	139	25	research	research	NOUN
ajfa-11212	139	26	methodology	methodology	NOUN
ajfa-11212	139	27	this	this	DET
ajfa-11212	139	28	study	study	NOUN
ajfa-11212	139	29	employed	employ	VERB
ajfa-11212	139	30	a	a	DET
ajfa-11212	139	31	quantitative	quantitative	ADJ
ajfa-11212	139	32	research	research	NOUN
ajfa-11212	139	33	methodology	methodology	NOUN
ajfa-11212	139	34	.	.	PUNCT
ajfa-11212	140	1	it	it	PRON
ajfa-11212	140	2	aims	aim	VERB
ajfa-11212	140	3	to	to	PART
ajfa-11212	140	4	explore	explore	VERB
ajfa-11212	140	5	the	the	DET
ajfa-11212	140	6	possibility	possibility	NOUN
ajfa-11212	140	7	for	for	SCONJ
ajfa-11212	140	8	the	the	DET
ajfa-11212	140	9	jordanian	jordanian	ADJ
ajfa-11212	140	10	industrial	industrial	ADJ
ajfa-11212	140	11	corporations	corporation	NOUN
ajfa-11212	140	12	to	to	PART
ajfa-11212	140	13	apply	apply	VERB
ajfa-11212	140	14	the	the	DET
ajfa-11212	140	15	ifrs	ifrs	PROPN
ajfa-11212	140	16	no	no	NOUN
ajfa-11212	140	17	.	.	PROPN
ajfa-11212	140	18	15	15	NUM
ajfa-11212	140	19	from	from	ADP
ajfa-11212	140	20	the	the	DET
ajfa-11212	140	21	point	point	NOUN
ajfa-11212	140	22	of	of	ADP
ajfa-11212	140	23	view	view	NOUN
ajfa-11212	140	24	of	of	ADP
ajfa-11212	140	25	the	the	DET
ajfa-11212	140	26	financial	financial	ADJ
ajfa-11212	140	27	reporting	reporting	NOUN
ajfa-11212	140	28	preparers	preparer	NOUN
ajfa-11212	140	29	5.1	5.1	NUM
ajfa-11212	140	30	participants	participant	NOUN
ajfa-11212	140	31	and	and	CCONJ
ajfa-11212	140	32	sampling	sample	VERB
ajfa-11212	140	33	in	in	ADP
ajfa-11212	140	34	this	this	DET
ajfa-11212	140	35	study	study	NOUN
ajfa-11212	140	36	,	,	PUNCT
ajfa-11212	140	37	the	the	DET
ajfa-11212	140	38	researchers	researcher	NOUN
ajfa-11212	140	39	employed	employ	VERB
ajfa-11212	140	40	non	non	ADJ
ajfa-11212	140	41	-	-	NOUN
ajfa-11212	140	42	probability	probability	ADJ
ajfa-11212	140	43	techniques	technique	NOUN
ajfa-11212	140	44	to	to	PART
ajfa-11212	140	45	collect	collect	VERB
ajfa-11212	140	46	the	the	DET
ajfa-11212	140	47	study	study	NOUN
ajfa-11212	140	48	sample	sample	NOUN
ajfa-11212	140	49	because	because	SCONJ
ajfa-11212	140	50	according	accord	VERB
ajfa-11212	140	51	to	to	ADP
ajfa-11212	140	52	this	this	DET
ajfa-11212	140	53	method	method	NOUN
ajfa-11212	140	54	the	the	DET
ajfa-11212	140	55	researchers	researcher	NOUN
ajfa-11212	140	56	could	could	AUX
ajfa-11212	140	57	distribute	distribute	VERB
ajfa-11212	140	58	questionnaire	questionnaire	NOUN
ajfa-11212	140	59	forms	form	NOUN
ajfa-11212	140	60	to	to	ADP
ajfa-11212	140	61	financial	financial	ADJ
ajfa-11212	140	62	reporting	reporting	NOUN
ajfa-11212	140	63	preparers	preparer	NOUN
ajfa-11212	140	64	in	in	ADP
ajfa-11212	140	65	the	the	DET
ajfa-11212	140	66	jordanian	jordanian	ADJ
ajfa-11212	140	67	industrial	industrial	ADJ
ajfa-11212	140	68	corporations	corporation	NOUN
ajfa-11212	140	69	.	.	PUNCT
ajfa-11212	141	1	thus	thus	ADV
ajfa-11212	141	2	,	,	PUNCT
ajfa-11212	141	3	by	by	ADP
ajfa-11212	141	4	using	use	VERB
ajfa-11212	141	5	this	this	DET
ajfa-11212	141	6	technique	technique	NOUN
ajfa-11212	141	7	the	the	DET
ajfa-11212	141	8	researchers	researcher	NOUN
ajfa-11212	141	9	could	could	AUX
ajfa-11212	141	10	select	select	VERB
ajfa-11212	141	11	the	the	DET
ajfa-11212	141	12	sample	sample	NOUN
ajfa-11212	141	13	in	in	ADP
ajfa-11212	141	14	the	the	DET
ajfa-11212	141	15	most	most	ADV
ajfa-11212	141	16	convenient	convenient	ADJ
ajfa-11212	141	17	way	way	NOUN
ajfa-11212	141	18	.	.	PUNCT
ajfa-11212	142	1	the	the	DET
ajfa-11212	142	2	study	study	NOUN
ajfa-11212	142	3	population	population	NOUN
ajfa-11212	142	4	includes	include	VERB
ajfa-11212	142	5	the	the	DET
ajfa-11212	142	6	industrial	industrial	ADJ
ajfa-11212	142	7	companies	company	NOUN
ajfa-11212	142	8	listed	list	VERB
ajfa-11212	142	9	on	on	ADP
ajfa-11212	142	10	the	the	DET
ajfa-11212	142	11	stock	stock	NOUN
ajfa-11212	142	12	exchange	exchange	NOUN
ajfa-11212	142	13	market	market	NOUN
ajfa-11212	142	14	in	in	ADP
ajfa-11212	142	15	the	the	DET
ajfa-11212	142	16	hashemite	hashemite	ADJ
ajfa-11212	142	17	kingdom	kingdom	NOUN
ajfa-11212	142	18	of	of	ADP
ajfa-11212	142	19	jordan	jordan	PROPN
ajfa-11212	142	20	,	,	PUNCT
ajfa-11212	142	21	which	which	PRON
ajfa-11212	142	22	amounted	amount	VERB
ajfa-11212	142	23	to	to	ADP
ajfa-11212	142	24	64	64	NUM
ajfa-11212	142	25	companies	company	NOUN
ajfa-11212	142	26	during	during	ADP
ajfa-11212	142	27	the	the	DET
ajfa-11212	142	28	period	period	NOUN
ajfa-11212	142	29	of	of	ADP
ajfa-11212	142	30	the	the	DET
ajfa-11212	142	31	field	field	NOUN
ajfa-11212	142	32	study	study	NOUN
ajfa-11212	142	33	according	accord	VERB
ajfa-11212	142	34	to	to	ADP
ajfa-11212	142	35	amman	amman	PROPN
ajfa-11212	142	36	stock	stock	PROPN
ajfa-11212	142	37	exchange	exchange	PROPN
ajfa-11212	142	38	market	market	NOUN
ajfa-11212	142	39	(	(	PUNCT
ajfa-11212	142	40	asem	asem	NOUN
ajfa-11212	142	41	)	)	PUNCT
ajfa-11212	142	42	.	.	PUNCT
ajfa-11212	143	1	a	a	DET
ajfa-11212	143	2	random	random	ADJ
ajfa-11212	143	3	sample	sample	NOUN
ajfa-11212	143	4	was	be	AUX
ajfa-11212	143	5	taken	take	VERB
ajfa-11212	143	6	,	,	PUNCT
ajfa-11212	143	7	consisting	consist	VERB
ajfa-11212	143	8	of	of	ADP
ajfa-11212	143	9	100	100	NUM
ajfa-11212	143	10	individuals	individual	NOUN
ajfa-11212	143	11	of	of	ADP
ajfa-11212	143	12	the	the	DET
ajfa-11212	143	13	preparers	preparer	NOUN
ajfa-11212	143	14	of	of	ADP
ajfa-11212	143	15	the	the	DET
ajfa-11212	143	16	financial	financial	ADJ
ajfa-11212	143	17	reports	report	NOUN
ajfa-11212	143	18	for	for	ADP
ajfa-11212	143	19	these	these	DET
ajfa-11212	143	20	companies	company	NOUN
ajfa-11212	143	21	.	.	PUNCT
ajfa-11212	144	1	the	the	DET
ajfa-11212	144	2	questionnaire	questionnaire	NOUN
ajfa-11212	144	3	was	be	AUX
ajfa-11212	144	4	distributed	distribute	VERB
ajfa-11212	144	5	to	to	ADP
ajfa-11212	144	6	those	those	DET
ajfa-11212	144	7	individuals	individual	NOUN
ajfa-11212	144	8	.	.	PUNCT
ajfa-11212	145	1	eighty	eighty	NUM
ajfa-11212	145	2	-	-	PUNCT
ajfa-11212	145	3	four	four	NUM
ajfa-11212	145	4	questionnaire	questionnaire	NOUN
ajfa-11212	145	5	forms	form	NOUN
ajfa-11212	145	6	were	be	AUX
ajfa-11212	145	7	responded	respond	VERB
ajfa-11212	145	8	to	to	ADP
ajfa-11212	145	9	and	and	CCONJ
ajfa-11212	145	10	retrieved	retrieve	VERB
ajfa-11212	145	11	.	.	PUNCT
ajfa-11212	146	1	all	all	PRON
ajfa-11212	146	2	of	of	ADP
ajfa-11212	146	3	them	they	PRON
ajfa-11212	146	4	were	be	AUX
ajfa-11212	146	5	valid	valid	ADJ
ajfa-11212	146	6	for	for	ADP
ajfa-11212	146	7	performing	perform	VERB
ajfa-11212	146	8	the	the	DET
ajfa-11212	146	9	study	study	NOUN
ajfa-11212	146	10	on	on	ADP
ajfa-11212	146	11	them	they	PRON
ajfa-11212	146	12	.	.	PUNCT
ajfa-11212	147	1	5.2	5.2	NUM
ajfa-11212	147	2	procedures	procedure	NOUN
ajfa-11212	147	3	and	and	CCONJ
ajfa-11212	147	4	data	datum	NOUN
ajfa-11212	147	5	collection	collection	NOUN
ajfa-11212	147	6	this	this	DET
ajfa-11212	147	7	study	study	NOUN
ajfa-11212	147	8	relied	rely	VERB
ajfa-11212	147	9	on	on	ADP
ajfa-11212	147	10	the	the	DET
ajfa-11212	147	11	analytical	analytical	ADJ
ajfa-11212	147	12	descriptive	descriptive	ADJ
ajfa-11212	147	13	approach	approach	NOUN
ajfa-11212	147	14	and	and	CCONJ
ajfa-11212	147	15	depended	depend	VERB
ajfa-11212	147	16	on	on	ADP
ajfa-11212	147	17	two	two	NUM
ajfa-11212	147	18	sources	source	NOUN
ajfa-11212	147	19	for	for	ADP
ajfa-11212	147	20	data	data	NOUN
ajfa-11212	147	21	collection	collection	NOUN
ajfa-11212	147	22	,	,	PUNCT
ajfa-11212	147	23	which	which	PRON
ajfa-11212	147	24	are	be	AUX
ajfa-11212	147	25	primary	primary	ADJ
ajfa-11212	147	26	and	and	CCONJ
ajfa-11212	147	27	secondary	secondary	ADJ
ajfa-11212	147	28	data	datum	NOUN
ajfa-11212	147	29	.	.	PUNCT
ajfa-11212	148	1	saunders	saunder	NOUN
ajfa-11212	148	2	et	et	PROPN
ajfa-11212	148	3	al	al	PROPN
ajfa-11212	148	4	,	,	PUNCT
ajfa-11212	148	5	(	(	PUNCT
ajfa-11212	148	6	2007	2007	NUM
ajfa-11212	148	7	)	)	PUNCT
ajfa-11212	148	8	defined	define	VERB
ajfa-11212	148	9	the	the	DET
ajfa-11212	148	10	primary	primary	ADJ
ajfa-11212	148	11	data	datum	NOUN
ajfa-11212	148	12	as	as	ADP
ajfa-11212	148	13	that	that	DET
ajfa-11212	148	14	data	datum	NOUN
ajfa-11212	148	15	specifically	specifically	ADV
ajfa-11212	148	16	collected	collect	VERB
ajfa-11212	148	17	for	for	ADP
ajfa-11212	148	18	the	the	DET
ajfa-11212	148	19	research	research	NOUN
ajfa-11212	148	20	project	project	NOUN
ajfa-11212	148	21	being	be	AUX
ajfa-11212	148	22	implemented	implement	VERB
ajfa-11212	148	23	.	.	PUNCT
ajfa-11212	149	1	thereupon	thereupon	ADV
ajfa-11212	149	2	,	,	PUNCT
ajfa-11212	149	3	researchers	researcher	NOUN
ajfa-11212	149	4	use	use	VERB
ajfa-11212	149	5	distinct	distinct	ADJ
ajfa-11212	149	6	methods	method	NOUN
ajfa-11212	149	7	to	to	PART
ajfa-11212	149	8	collect	collect	VERB
ajfa-11212	149	9	data	datum	NOUN
ajfa-11212	149	10	that	that	PRON
ajfa-11212	149	11	can	can	AUX
ajfa-11212	149	12	help	help	VERB
ajfa-11212	149	13	them	they	PRON
ajfa-11212	149	14	reach	reach	VERB
ajfa-11212	149	15	to	to	ADP
ajfa-11212	149	16	relevant	relevant	ADJ
ajfa-11212	149	17	findings	finding	NOUN
ajfa-11212	149	18	and	and	CCONJ
ajfa-11212	149	19	conclusions	conclusion	NOUN
ajfa-11212	149	20	.	.	PUNCT
ajfa-11212	150	1	then	then	ADV
ajfa-11212	150	2	,	,	PUNCT
ajfa-11212	150	3	after	after	SCONJ
ajfa-11212	150	4	the	the	DET
ajfa-11212	150	5	primary	primary	ADJ
ajfa-11212	150	6	data	datum	NOUN
ajfa-11212	150	7	have	have	AUX
ajfa-11212	150	8	been	be	AUX
ajfa-11212	150	9	collected	collect	VERB
ajfa-11212	150	10	they	they	PRON
ajfa-11212	150	11	will	will	AUX
ajfa-11212	150	12	be	be	AUX
ajfa-11212	150	13	analyzed	analyze	VERB
ajfa-11212	150	14	and	and	CCONJ
ajfa-11212	150	15	distilled	distil	VERB
ajfa-11212	150	16	to	to	PART
ajfa-11212	150	17	make	make	VERB
ajfa-11212	150	18	them	they	PRON
ajfa-11212	150	19	useful	useful	ADJ
ajfa-11212	150	20	such	such	ADJ
ajfa-11212	150	21	that	that	SCONJ
ajfa-11212	150	22	the	the	DET
ajfa-11212	150	23	researchers	researcher	NOUN
ajfa-11212	150	24	can	can	AUX
ajfa-11212	150	25	depend	depend	VERB
ajfa-11212	150	26	on	on	ADP
ajfa-11212	150	27	their	their	PRON
ajfa-11212	150	28	results	result	NOUN
ajfa-11212	150	29	to	to	PART
ajfa-11212	150	30	give	give	VERB
ajfa-11212	150	31	appropriate	appropriate	ADJ
ajfa-11212	150	32	,	,	PUNCT
ajfa-11212	150	33	meaningful	meaningful	ADJ
ajfa-11212	150	34	recommendations	recommendation	NOUN
ajfa-11212	150	35	.	.	PUNCT
ajfa-11212	151	1	for	for	ADP
ajfa-11212	151	2	obtaining	obtain	VERB
ajfa-11212	151	3	the	the	DET
ajfa-11212	151	4	primary	primary	ADJ
ajfa-11212	151	5	data	datum	NOUN
ajfa-11212	151	6	necessary	necessary	ADJ
ajfa-11212	151	7	for	for	ADP
ajfa-11212	151	8	asian	asian	ADJ
ajfa-11212	151	9	journal	journal	NOUN
ajfa-11212	151	10	of	of	ADP
ajfa-11212	151	11	finance	finance	PROPN
ajfa-11212	151	12	&	&	CCONJ
ajfa-11212	151	13	accounting	accounting	PROPN
ajfa-11212	151	14	issn	issn	PROPN
ajfa-11212	151	15	1946	1946	NUM
ajfa-11212	151	16	-	-	PUNCT
ajfa-11212	151	17	052x	052x	PROPN
ajfa-11212	151	18	2017	2017	NUM
ajfa-11212	151	19	,	,	PUNCT
ajfa-11212	151	20	vol	vol	NOUN
ajfa-11212	151	21	.	.	NOUN
ajfa-11212	151	22	9	9	NUM
ajfa-11212	151	23	,	,	PUNCT
ajfa-11212	151	24	no	no	INTJ
ajfa-11212	151	25	.	.	NOUN
ajfa-11212	151	26	1	1	NUM
ajfa-11212	151	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	151	28	385	385	NUM
ajfa-11212	151	29	testing	test	VERB
ajfa-11212	151	30	the	the	DET
ajfa-11212	151	31	hypotheses	hypothesis	NOUN
ajfa-11212	151	32	,	,	PUNCT
ajfa-11212	151	33	a	a	DET
ajfa-11212	151	34	questionnaire	questionnaire	NOUN
ajfa-11212	151	35	was	be	AUX
ajfa-11212	151	36	developed	develop	VERB
ajfa-11212	151	37	and	and	CCONJ
ajfa-11212	151	38	arbitrated	arbitrate	VERB
ajfa-11212	151	39	.	.	PUNCT
ajfa-11212	152	1	it	it	PRON
ajfa-11212	152	2	was	be	AUX
ajfa-11212	152	3	embodied	embody	VERB
ajfa-11212	152	4	with	with	ADP
ajfa-11212	152	5	a	a	DET
ajfa-11212	152	6	set	set	NOUN
ajfa-11212	152	7	of	of	ADP
ajfa-11212	152	8	questions	question	NOUN
ajfa-11212	152	9	related	relate	VERB
ajfa-11212	152	10	to	to	ADP
ajfa-11212	152	11	the	the	DET
ajfa-11212	152	12	study	study	NOUN
ajfa-11212	152	13	questions	question	NOUN
ajfa-11212	152	14	.	.	PUNCT
ajfa-11212	153	1	the	the	DET
ajfa-11212	153	2	questionnaire	questionnaire	NOUN
ajfa-11212	153	3	was	be	AUX
ajfa-11212	153	4	distributed	distribute	VERB
ajfa-11212	153	5	to	to	ADP
ajfa-11212	153	6	the	the	DET
ajfa-11212	153	7	members	member	NOUN
ajfa-11212	153	8	of	of	ADP
ajfa-11212	153	9	the	the	DET
ajfa-11212	153	10	study	study	NOUN
ajfa-11212	153	11	sample	sample	NOUN
ajfa-11212	153	12	.	.	PUNCT
ajfa-11212	154	1	descriptive	descriptive	ADJ
ajfa-11212	154	2	statistics	statistic	NOUN
ajfa-11212	154	3	were	be	AUX
ajfa-11212	154	4	employed	employ	VERB
ajfa-11212	154	5	to	to	PART
ajfa-11212	154	6	describe	describe	VERB
ajfa-11212	154	7	the	the	DET
ajfa-11212	154	8	study	study	NOUN
ajfa-11212	154	9	sample	sample	NOUN
ajfa-11212	154	10	and	and	CCONJ
ajfa-11212	154	11	the	the	DET
ajfa-11212	154	12	study	study	NOUN
ajfa-11212	154	13	hypotheses	hypothesis	NOUN
ajfa-11212	154	14	were	be	AUX
ajfa-11212	154	15	tested	test	VERB
ajfa-11212	154	16	using	use	VERB
ajfa-11212	154	17	the	the	DET
ajfa-11212	154	18	one	one	NUM
ajfa-11212	154	19	-	-	PUNCT
ajfa-11212	154	20	sample	sample	NOUN
ajfa-11212	154	21	t	t	NOUN
ajfa-11212	154	22	-	-	PUNCT
ajfa-11212	154	23	test	test	NOUN
ajfa-11212	154	24	.	.	PUNCT
ajfa-11212	155	1	in	in	ADP
ajfa-11212	155	2	this	this	DET
ajfa-11212	155	3	study	study	NOUN
ajfa-11212	155	4	,	,	PUNCT
ajfa-11212	155	5	both	both	DET
ajfa-11212	155	6	primary	primary	ADJ
ajfa-11212	155	7	(	(	PUNCT
ajfa-11212	155	8	self	self	NOUN
ajfa-11212	155	9	-	-	PUNCT
ajfa-11212	155	10	completion	completion	NOUN
ajfa-11212	155	11	questionnaire	questionnaire	NOUN
ajfa-11212	155	12	)	)	PUNCT
ajfa-11212	155	13	and	and	CCONJ
ajfa-11212	155	14	secondary	secondary	ADJ
ajfa-11212	155	15	data	datum	NOUN
ajfa-11212	155	16	were	be	AUX
ajfa-11212	155	17	employed	employ	VERB
ajfa-11212	155	18	.	.	PUNCT
ajfa-11212	156	1	nonetheless	nonetheless	ADV
ajfa-11212	156	2	,	,	PUNCT
ajfa-11212	156	3	the	the	DET
ajfa-11212	156	4	researchers	researcher	NOUN
ajfa-11212	156	5	used	use	VERB
ajfa-11212	156	6	qualitative	qualitative	ADJ
ajfa-11212	156	7	and	and	CCONJ
ajfa-11212	156	8	quantitative	quantitative	ADJ
ajfa-11212	156	9	data	datum	NOUN
ajfa-11212	156	10	.	.	PUNCT
ajfa-11212	157	1	after	after	SCONJ
ajfa-11212	157	2	the	the	DET
ajfa-11212	157	3	research	research	NOUN
ajfa-11212	157	4	data	datum	NOUN
ajfa-11212	157	5	had	have	AUX
ajfa-11212	157	6	been	be	AUX
ajfa-11212	157	7	managed	manage	VERB
ajfa-11212	157	8	,	,	PUNCT
ajfa-11212	157	9	they	they	PRON
ajfa-11212	157	10	were	be	AUX
ajfa-11212	157	11	analyzed	analyze	VERB
ajfa-11212	157	12	using	use	VERB
ajfa-11212	157	13	the	the	DET
ajfa-11212	157	14	statistical	statistical	ADJ
ajfa-11212	157	15	package	package	NOUN
ajfa-11212	157	16	for	for	ADP
ajfa-11212	157	17	social	social	ADJ
ajfa-11212	157	18	sciences	science	NOUN
ajfa-11212	157	19	(	(	PUNCT
ajfa-11212	157	20	spss	spss	ADJ
ajfa-11212	157	21	)	)	PUNCT
ajfa-11212	157	22	software	software	NOUN
ajfa-11212	157	23	.	.	PUNCT
ajfa-11212	158	1	5.3	5.3	NUM
ajfa-11212	158	2	measurement	measurement	NOUN
ajfa-11212	158	3	the	the	DET
ajfa-11212	158	4	questionnaire	questionnaire	NOUN
ajfa-11212	158	5	was	be	AUX
ajfa-11212	158	6	designed	design	VERB
ajfa-11212	158	7	such	such	ADJ
ajfa-11212	158	8	that	that	SCONJ
ajfa-11212	158	9	it	it	PRON
ajfa-11212	158	10	will	will	AUX
ajfa-11212	158	11	provide	provide	VERB
ajfa-11212	158	12	information	information	NOUN
ajfa-11212	158	13	about	about	ADP
ajfa-11212	158	14	the	the	DET
ajfa-11212	158	15	possibility	possibility	NOUN
ajfa-11212	158	16	for	for	SCONJ
ajfa-11212	158	17	the	the	DET
ajfa-11212	158	18	jordanian	jordanian	ADJ
ajfa-11212	158	19	industrial	industrial	ADJ
ajfa-11212	158	20	corporations	corporation	NOUN
ajfa-11212	158	21	to	to	PART
ajfa-11212	158	22	apply	apply	VERB
ajfa-11212	158	23	the	the	DET
ajfa-11212	158	24	international	international	ADJ
ajfa-11212	158	25	financial	financial	ADJ
ajfa-11212	158	26	reporting	reporting	NOUN
ajfa-11212	158	27	standers	stander	NOUN
ajfa-11212	158	28	(	(	PUNCT
ajfa-11212	158	29	ifrs	ifrs	PROPN
ajfa-11212	158	30	)	)	PUNCT
ajfa-11212	158	31	no	no	NOUN
ajfa-11212	158	32	.	.	NOUN
ajfa-11212	158	33	15	15	NUM
ajfa-11212	158	34	from	from	ADP
ajfa-11212	158	35	the	the	DET
ajfa-11212	158	36	point	point	NOUN
ajfa-11212	158	37	of	of	ADP
ajfa-11212	158	38	view	view	NOUN
ajfa-11212	158	39	of	of	ADP
ajfa-11212	158	40	the	the	DET
ajfa-11212	158	41	financial	financial	ADJ
ajfa-11212	158	42	reporting	reporting	NOUN
ajfa-11212	158	43	preparers	preparer	NOUN
ajfa-11212	158	44	.	.	PUNCT
ajfa-11212	159	1	hence	hence	ADV
ajfa-11212	159	2	,	,	PUNCT
ajfa-11212	159	3	feedback	feedback	NOUN
ajfa-11212	159	4	on	on	ADP
ajfa-11212	159	5	the	the	DET
ajfa-11212	159	6	questionnaire	questionnaire	NOUN
ajfa-11212	159	7	is	be	AUX
ajfa-11212	159	8	due	due	ADJ
ajfa-11212	159	9	to	to	PART
ajfa-11212	159	10	reflect	reflect	VERB
ajfa-11212	159	11	the	the	DET
ajfa-11212	159	12	opinions	opinion	NOUN
ajfa-11212	159	13	of	of	ADP
ajfa-11212	159	14	financial	financial	ADJ
ajfa-11212	159	15	reporting	reporting	NOUN
ajfa-11212	159	16	preparers	preparer	NOUN
ajfa-11212	159	17	of	of	ADP
ajfa-11212	159	18	the	the	DET
ajfa-11212	159	19	companies	company	NOUN
ajfa-11212	159	20	.	.	PUNCT
ajfa-11212	160	1	the	the	DET
ajfa-11212	160	2	questionnaire	questionnaire	NOUN
ajfa-11212	160	3	used	use	VERB
ajfa-11212	160	4	in	in	ADP
ajfa-11212	160	5	the	the	DET
ajfa-11212	160	6	current	current	ADJ
ajfa-11212	160	7	study	study	NOUN
ajfa-11212	160	8	consisted	consist	VERB
ajfa-11212	160	9	of	of	ADP
ajfa-11212	160	10	two	two	NUM
ajfa-11212	160	11	parts	part	NOUN
ajfa-11212	160	12	:	:	PUNCT
ajfa-11212	160	13	1	1	NUM
ajfa-11212	160	14	)	)	PUNCT
ajfa-11212	160	15	demographic	demographic	ADJ
ajfa-11212	160	16	part	part	NOUN
ajfa-11212	160	17	,	,	PUNCT
ajfa-11212	160	18	which	which	PRON
ajfa-11212	160	19	sought	seek	VERB
ajfa-11212	160	20	information	information	NOUN
ajfa-11212	160	21	about	about	ADP
ajfa-11212	160	22	respondent	respondent	NOUN
ajfa-11212	160	23	's	's	PART
ajfa-11212	160	24	academics	academic	NOUN
ajfa-11212	160	25	qualification	qualification	NOUN
ajfa-11212	160	26	,	,	PUNCT
ajfa-11212	160	27	scientific	scientific	ADJ
ajfa-11212	160	28	specialization	specialization	NOUN
ajfa-11212	160	29	,	,	PUNCT
ajfa-11212	160	30	experience	experience	NOUN
ajfa-11212	160	31	and	and	CCONJ
ajfa-11212	160	32	follow	follow	VERB
ajfa-11212	160	33	up	up	ADP
ajfa-11212	160	34	of	of	ADP
ajfa-11212	160	35	ifrs	ifrs	PROPN
ajfa-11212	160	36	no.15	no.15	NOUN
ajfa-11212	160	37	.	.	PUNCT
ajfa-11212	161	1	2	2	NUM
ajfa-11212	161	2	)	)	PUNCT
ajfa-11212	161	3	research	research	NOUN
ajfa-11212	161	4	part	part	NOUN
ajfa-11212	161	5	,	,	PUNCT
ajfa-11212	161	6	which	which	PRON
ajfa-11212	161	7	sought	seek	VERB
ajfa-11212	161	8	information	information	NOUN
ajfa-11212	161	9	about	about	ADP
ajfa-11212	161	10	the	the	DET
ajfa-11212	161	11	possibility	possibility	NOUN
ajfa-11212	161	12	to	to	PART
ajfa-11212	161	13	apply	apply	VERB
ajfa-11212	161	14	the	the	DET
ajfa-11212	161	15	international	international	ADJ
ajfa-11212	161	16	financial	financial	ADJ
ajfa-11212	161	17	reporting	reporting	NOUN
ajfa-11212	161	18	standers	stander	NOUN
ajfa-11212	161	19	(	(	PUNCT
ajfa-11212	161	20	ifrs	ifrs	PROPN
ajfa-11212	161	21	)	)	PUNCT
ajfa-11212	161	22	no	no	NOUN
ajfa-11212	161	23	.	.	NOUN
ajfa-11212	161	24	15	15	NUM
ajfa-11212	161	25	for	for	ADP
ajfa-11212	161	26	the	the	DET
ajfa-11212	161	27	jordanian	jordanian	ADJ
ajfa-11212	161	28	industrial	industrial	ADJ
ajfa-11212	161	29	corporations	corporation	NOUN
ajfa-11212	161	30	.	.	PUNCT
ajfa-11212	162	1	6	6	X
ajfa-11212	162	2	.	.	X
ajfa-11212	162	3	data	datum	NOUN
ajfa-11212	162	4	analysis	analysis	NOUN
ajfa-11212	162	5	and	and	CCONJ
ajfa-11212	162	6	results	result	VERB
ajfa-11212	162	7	this	this	DET
ajfa-11212	162	8	section	section	NOUN
ajfa-11212	162	9	presents	present	VERB
ajfa-11212	162	10	results	result	NOUN
ajfa-11212	162	11	of	of	ADP
ajfa-11212	162	12	analysis	analysis	NOUN
ajfa-11212	162	13	of	of	ADP
ajfa-11212	162	14	the	the	DET
ajfa-11212	162	15	data	datum	NOUN
ajfa-11212	162	16	collected	collect	VERB
ajfa-11212	162	17	using	use	VERB
ajfa-11212	162	18	the	the	DET
ajfa-11212	162	19	questionnaire	questionnaire	NOUN
ajfa-11212	162	20	,	,	PUNCT
ajfa-11212	162	21	which	which	PRON
ajfa-11212	162	22	was	be	AUX
ajfa-11212	162	23	addressed	address	VERB
ajfa-11212	162	24	to	to	ADP
ajfa-11212	162	25	financial	financial	ADJ
ajfa-11212	162	26	reporting	reporting	NOUN
ajfa-11212	162	27	preparers	preparer	NOUN
ajfa-11212	162	28	in	in	ADP
ajfa-11212	162	29	the	the	DET
ajfa-11212	162	30	jordanian	jordanian	ADJ
ajfa-11212	162	31	industrial	industrial	ADJ
ajfa-11212	162	32	corporations	corporation	NOUN
ajfa-11212	162	33	.	.	PUNCT
ajfa-11212	163	1	the	the	DET
ajfa-11212	163	2	aim	aim	NOUN
ajfa-11212	163	3	of	of	ADP
ajfa-11212	163	4	the	the	DET
ajfa-11212	163	5	questionnaire	questionnaire	NOUN
ajfa-11212	163	6	was	be	AUX
ajfa-11212	163	7	to	to	PART
ajfa-11212	163	8	explore	explore	VERB
ajfa-11212	163	9	the	the	DET
ajfa-11212	163	10	possibility	possibility	NOUN
ajfa-11212	163	11	to	to	PART
ajfa-11212	163	12	apply	apply	VERB
ajfa-11212	163	13	the	the	DET
ajfa-11212	163	14	international	international	ADJ
ajfa-11212	163	15	financial	financial	ADJ
ajfa-11212	163	16	reporting	reporting	NOUN
ajfa-11212	163	17	standers	stander	NOUN
ajfa-11212	163	18	(	(	PUNCT
ajfa-11212	163	19	ifrs	ifrs	PROPN
ajfa-11212	163	20	)	)	PUNCT
ajfa-11212	163	21	no	no	NOUN
ajfa-11212	163	22	.	.	NOUN
ajfa-11212	163	23	15	15	NUM
ajfa-11212	163	24	for	for	ADP
ajfa-11212	163	25	the	the	DET
ajfa-11212	163	26	jordanian	jordanian	ADJ
ajfa-11212	163	27	industrial	industrial	ADJ
ajfa-11212	163	28	corporations	corporation	NOUN
ajfa-11212	163	29	.	.	PUNCT
ajfa-11212	164	1	a	a	DET
ajfa-11212	164	2	sample	sample	NOUN
ajfa-11212	164	3	of	of	ADP
ajfa-11212	164	4	100	100	NUM
ajfa-11212	164	5	individuals	individual	NOUN
ajfa-11212	164	6	of	of	ADP
ajfa-11212	164	7	the	the	DET
ajfa-11212	164	8	preparers	preparer	NOUN
ajfa-11212	164	9	of	of	ADP
ajfa-11212	164	10	the	the	DET
ajfa-11212	164	11	financial	financial	ADJ
ajfa-11212	164	12	reports	report	NOUN
ajfa-11212	164	13	were	be	AUX
ajfa-11212	164	14	distributed	distribute	VERB
ajfa-11212	164	15	.	.	PUNCT
ajfa-11212	165	1	eighty	eighty	NUM
ajfa-11212	165	2	-	-	PUNCT
ajfa-11212	165	3	four	four	NUM
ajfa-11212	165	4	questionnaire	questionnaire	NOUN
ajfa-11212	165	5	forms	form	NOUN
ajfa-11212	165	6	were	be	AUX
ajfa-11212	165	7	responded	respond	VERB
ajfa-11212	165	8	to	to	ADP
ajfa-11212	165	9	and	and	CCONJ
ajfa-11212	165	10	retrieved	retrieve	VERB
ajfa-11212	165	11	.	.	PUNCT
ajfa-11212	166	1	all	all	PRON
ajfa-11212	166	2	of	of	ADP
ajfa-11212	166	3	them	they	PRON
ajfa-11212	166	4	were	be	AUX
ajfa-11212	166	5	valid	valid	ADJ
ajfa-11212	166	6	for	for	ADP
ajfa-11212	166	7	performing	perform	VERB
ajfa-11212	166	8	the	the	DET
ajfa-11212	166	9	study	study	NOUN
ajfa-11212	166	10	.	.	PUNCT
ajfa-11212	167	1	6.1	6.1	NUM
ajfa-11212	167	2	normality	normality	NOUN
ajfa-11212	167	3	test	test	NOUN
ajfa-11212	167	4	the	the	DET
ajfa-11212	167	5	researcher	researcher	NOUN
ajfa-11212	167	6	tested	test	VERB
ajfa-11212	167	7	for	for	ADP
ajfa-11212	167	8	normality	normality	NOUN
ajfa-11212	167	9	of	of	ADP
ajfa-11212	167	10	distribution	distribution	NOUN
ajfa-11212	167	11	of	of	ADP
ajfa-11212	167	12	this	this	DET
ajfa-11212	167	13	research	research	NOUN
ajfa-11212	167	14	variables	variable	NOUN
ajfa-11212	167	15	using	use	VERB
ajfa-11212	167	16	the	the	DET
ajfa-11212	167	17	kolmogorov	kolmogorov	ADJ
ajfa-11212	167	18	-	-	PUNCT
ajfa-11212	167	19	smirnov	smirnov	ADJ
ajfa-11212	167	20	test	test	NOUN
ajfa-11212	167	21	.	.	PUNCT
ajfa-11212	168	1	the	the	DET
ajfa-11212	168	2	test	test	NOUN
ajfa-11212	168	3	outcomes	outcome	NOUN
ajfa-11212	168	4	(	(	PUNCT
ajfa-11212	168	5	table	table	NOUN
ajfa-11212	168	6	1	1	NUM
ajfa-11212	168	7	)	)	PUNCT
ajfa-11212	168	8	reveal	reveal	VERB
ajfa-11212	168	9	that	that	SCONJ
ajfa-11212	168	10	the	the	DET
ajfa-11212	168	11	study	study	NOUN
ajfa-11212	168	12	variables	variable	NOUN
ajfa-11212	168	13	are	be	AUX
ajfa-11212	168	14	normally	normally	ADV
ajfa-11212	168	15	distributed	distribute	VERB
ajfa-11212	168	16	(	(	PUNCT
ajfa-11212	168	17	kolmogorov	kolmogorov	ADJ
ajfa-11212	168	18	-	-	PUNCT
ajfa-11212	168	19	smirnov	smirnov	ADJ
ajfa-11212	168	20	z	z	X
ajfa-11212	168	21	=	=	SYM
ajfa-11212	168	22	1.084	1.084	NUM
ajfa-11212	168	23	,	,	PUNCT
ajfa-11212	168	24	p	p	X
ajfa-11212	168	25	=	=	NOUN
ajfa-11212	168	26	.190	.190	NUM
ajfa-11212	168	27	)	)	PUNCT
ajfa-11212	168	28	.	.	PUNCT
ajfa-11212	169	1	asian	asian	ADJ
ajfa-11212	169	2	journal	journal	PROPN
ajfa-11212	169	3	of	of	ADP
ajfa-11212	169	4	finance	finance	PROPN
ajfa-11212	169	5	&	&	CCONJ
ajfa-11212	169	6	accounting	accounting	PROPN
ajfa-11212	169	7	issn	issn	PROPN
ajfa-11212	169	8	1946	1946	NUM
ajfa-11212	169	9	-	-	PUNCT
ajfa-11212	169	10	052x	052x	PROPN
ajfa-11212	169	11	2017	2017	NUM
ajfa-11212	169	12	,	,	PUNCT
ajfa-11212	169	13	vol	vol	NOUN
ajfa-11212	169	14	.	.	NOUN
ajfa-11212	169	15	9	9	NUM
ajfa-11212	169	16	,	,	PUNCT
ajfa-11212	169	17	no	no	NOUN
ajfa-11212	169	18	.	.	NOUN
ajfa-11212	169	19	1	1	NUM
ajfa-11212	169	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	169	21	386	386	NUM
ajfa-11212	169	22	table	table	NOUN
ajfa-11212	169	23	1	1	NUM
ajfa-11212	169	24	.	.	PUNCT
ajfa-11212	169	25	normality	normality	NOUN
ajfa-11212	169	26	test	test	NOUN
ajfa-11212	169	27	.	.	PUNCT
ajfa-11212	170	1	(	(	PUNCT
ajfa-11212	170	2	one	one	NUM
ajfa-11212	170	3	-	-	PUNCT
ajfa-11212	170	4	sample	sample	NOUN
ajfa-11212	170	5	kolmogorov	kolmogorov	ADJ
ajfa-11212	170	6	-	-	PUNCT
ajfa-11212	170	7	smirnov	smirnov	ADJ
ajfa-11212	170	8	test	test	NOUN
ajfa-11212	170	9	)	)	PUNCT
ajfa-11212	170	10	total	total	NOUN
ajfa-11212	170	11	n	n	PRON
ajfa-11212	170	12	84	84	NUM
ajfa-11212	170	13	normal	normal	ADJ
ajfa-11212	170	14	parametersa	parametersa	NOUN
ajfa-11212	170	15	,	,	PUNCT
ajfa-11212	170	16	b	b	NOUN
ajfa-11212	170	17	mean	mean	VERB
ajfa-11212	170	18	3.7143	3.7143	NUM
ajfa-11212	170	19	std	std	NOUN
ajfa-11212	170	20	.	.	PUNCT
ajfa-11212	171	1	deviation	deviation	NOUN
ajfa-11212	171	2	.54078	.54078	ADP
ajfa-11212	171	3	most	most	ADV
ajfa-11212	171	4	extreme	extreme	ADJ
ajfa-11212	171	5	differences	difference	NOUN
ajfa-11212	171	6	absolute	absolute	ADJ
ajfa-11212	171	7	.118	.118	NUM
ajfa-11212	171	8	positive	positive	ADJ
ajfa-11212	171	9	.118	.118	NUM
ajfa-11212	171	10	negative	negative	ADJ
ajfa-11212	171	11	-.071	-.071	ADJ
ajfa-11212	171	12	kolmogorov	kolmogorov	ADJ
ajfa-11212	171	13	-	-	PUNCT
ajfa-11212	171	14	smirnov	smirnov	ADJ
ajfa-11212	171	15	z	z	NOUN
ajfa-11212	171	16	1.084	1.084	NUM
ajfa-11212	171	17	asymp	asymp	NOUN
ajfa-11212	171	18	.	.	PUNCT
ajfa-11212	172	1	sig	sig	PROPN
ajfa-11212	172	2	.	.	PUNCT
ajfa-11212	173	1	(	(	PUNCT
ajfa-11212	173	2	2	2	NUM
ajfa-11212	173	3	-	-	PUNCT
ajfa-11212	173	4	tailed	tail	VERB
ajfa-11212	173	5	)	)	PUNCT
ajfa-11212	173	6	.190	.190	NUM
ajfa-11212	173	7	a.	a.	NOUN
ajfa-11212	173	8	test	test	NOUN
ajfa-11212	173	9	distribution	distribution	NOUN
ajfa-11212	173	10	is	be	AUX
ajfa-11212	173	11	normal	normal	ADJ
ajfa-11212	173	12	.	.	PUNCT
ajfa-11212	174	1	b.	b.	PROPN
ajfa-11212	174	2	calculated	calculate	VERB
ajfa-11212	174	3	from	from	ADP
ajfa-11212	174	4	data	datum	NOUN
ajfa-11212	174	5	.	.	PUNCT
ajfa-11212	175	1	6.2	6.2	NUM
ajfa-11212	175	2	reliability	reliability	NOUN
ajfa-11212	175	3	test	test	NOUN
ajfa-11212	175	4	the	the	DET
ajfa-11212	175	5	internal	internal	ADJ
ajfa-11212	175	6	consistency	consistency	NOUN
ajfa-11212	175	7	reliability	reliability	NOUN
ajfa-11212	175	8	was	be	AUX
ajfa-11212	175	9	assessed	assess	VERB
ajfa-11212	175	10	using	use	VERB
ajfa-11212	175	11	cronbach	cronbach	NOUN
ajfa-11212	175	12	’s	’s	PART
ajfa-11212	175	13	alfa	alfa	NOUN
ajfa-11212	175	14	coefficient	coefficient	NOUN
ajfa-11212	175	15	as	as	ADP
ajfa-11212	175	16	an	an	DET
ajfa-11212	175	17	indicator	indicator	NOUN
ajfa-11212	175	18	of	of	ADP
ajfa-11212	175	19	the	the	DET
ajfa-11212	175	20	reliability	reliability	NOUN
ajfa-11212	175	21	of	of	ADP
ajfa-11212	175	22	the	the	DET
ajfa-11212	175	23	questionnaire	questionnaire	NOUN
ajfa-11212	175	24	items	item	NOUN
ajfa-11212	175	25	in	in	ADP
ajfa-11212	175	26	terms	term	NOUN
ajfa-11212	175	27	of	of	ADP
ajfa-11212	175	28	that	that	PRON
ajfa-11212	175	29	they	they	PRON
ajfa-11212	175	30	measure	measure	VERB
ajfa-11212	175	31	the	the	DET
ajfa-11212	175	32	aspects	aspect	NOUN
ajfa-11212	175	33	they	they	PRON
ajfa-11212	175	34	were	be	AUX
ajfa-11212	175	35	designed	design	VERB
ajfa-11212	175	36	to	to	PART
ajfa-11212	175	37	measure	measure	VERB
ajfa-11212	175	38	in	in	ADP
ajfa-11212	175	39	the	the	DET
ajfa-11212	175	40	answers	answer	NOUN
ajfa-11212	175	41	of	of	ADP
ajfa-11212	175	42	the	the	DET
ajfa-11212	175	43	members	member	NOUN
ajfa-11212	175	44	of	of	ADP
ajfa-11212	175	45	the	the	DET
ajfa-11212	175	46	study	study	NOUN
ajfa-11212	175	47	sample	sample	NOUN
ajfa-11212	175	48	as	as	ADV
ajfa-11212	175	49	well	well	ADV
ajfa-11212	175	50	as	as	ADP
ajfa-11212	175	51	the	the	DET
ajfa-11212	175	52	instrument	instrument	NOUN
ajfa-11212	175	53	as	as	ADP
ajfa-11212	175	54	a	a	DET
ajfa-11212	175	55	whole	whole	NOUN
ajfa-11212	175	56	.	.	PUNCT
ajfa-11212	176	1	the	the	DET
ajfa-11212	176	2	results	result	NOUN
ajfa-11212	176	3	of	of	ADP
ajfa-11212	176	4	this	this	DET
ajfa-11212	176	5	test	test	NOUN
ajfa-11212	176	6	are	be	AUX
ajfa-11212	176	7	summarized	summarize	VERB
ajfa-11212	176	8	by	by	ADP
ajfa-11212	176	9	table	table	NOUN
ajfa-11212	176	10	2	2	NUM
ajfa-11212	176	11	.	.	PUNCT
ajfa-11212	177	1	it	it	PRON
ajfa-11212	177	2	is	be	AUX
ajfa-11212	177	3	seen	see	VERB
ajfa-11212	177	4	in	in	ADP
ajfa-11212	177	5	table	table	NOUN
ajfa-11212	177	6	2	2	NUM
ajfa-11212	177	7	that	that	SCONJ
ajfa-11212	177	8	the	the	DET
ajfa-11212	177	9	values	value	NOUN
ajfa-11212	177	10	of	of	ADP
ajfa-11212	177	11	cronbach	cronbach	NOUN
ajfa-11212	177	12	’s	’s	PART
ajfa-11212	177	13	alpha	alpha	ADJ
ajfa-11212	177	14	coefficient	coefficient	NOUN
ajfa-11212	177	15	for	for	ADP
ajfa-11212	177	16	the	the	DET
ajfa-11212	177	17	study	study	NOUN
ajfa-11212	177	18	domains	domain	NOUN
ajfa-11212	177	19	and	and	CCONJ
ajfa-11212	177	20	for	for	ADP
ajfa-11212	177	21	the	the	DET
ajfa-11212	177	22	instrument	instrument	NOUN
ajfa-11212	177	23	as	as	ADP
ajfa-11212	177	24	a	a	DET
ajfa-11212	177	25	whole	whole	NOUN
ajfa-11212	177	26	are	be	AUX
ajfa-11212	177	27	higher	high	ADJ
ajfa-11212	177	28	than	than	ADP
ajfa-11212	177	29	0.70	0.70	NUM
ajfa-11212	177	30	.	.	PUNCT
ajfa-11212	178	1	this	this	PRON
ajfa-11212	178	2	indicates	indicate	VERB
ajfa-11212	178	3	a	a	DET
ajfa-11212	178	4	high	high	ADJ
ajfa-11212	178	5	level	level	NOUN
ajfa-11212	178	6	of	of	ADP
ajfa-11212	178	7	reliability	reliability	NOUN
ajfa-11212	178	8	of	of	ADP
ajfa-11212	178	9	the	the	DET
ajfa-11212	178	10	research	research	NOUN
ajfa-11212	178	11	instrument	instrument	NOUN
ajfa-11212	178	12	,	,	PUNCT
ajfa-11212	178	13	which	which	PRON
ajfa-11212	178	14	means	mean	VERB
ajfa-11212	178	15	the	the	DET
ajfa-11212	178	16	possibility	possibility	NOUN
ajfa-11212	178	17	of	of	ADP
ajfa-11212	178	18	depending	depend	VERB
ajfa-11212	178	19	on	on	ADP
ajfa-11212	178	20	the	the	DET
ajfa-11212	178	21	questionnaire	questionnaire	NOUN
ajfa-11212	178	22	results	result	NOUN
ajfa-11212	178	23	and	and	CCONJ
ajfa-11212	178	24	reassurance	reassurance	NOUN
ajfa-11212	178	25	to	to	ADP
ajfa-11212	178	26	its	its	PRON
ajfa-11212	178	27	credibility	credibility	NOUN
ajfa-11212	178	28	in	in	ADP
ajfa-11212	178	29	achieving	achieve	VERB
ajfa-11212	178	30	the	the	DET
ajfa-11212	178	31	study	study	NOUN
ajfa-11212	178	32	goals	goal	NOUN
ajfa-11212	178	33	.	.	PUNCT
ajfa-11212	179	1	table	table	NOUN
ajfa-11212	179	2	2	2	NUM
ajfa-11212	179	3	.	.	PUNCT
ajfa-11212	179	4	results	result	NOUN
ajfa-11212	179	5	of	of	ADP
ajfa-11212	179	6	reliability	reliability	NOUN
ajfa-11212	179	7	analysis	analysis	NOUN
ajfa-11212	179	8	of	of	ADP
ajfa-11212	179	9	the	the	DET
ajfa-11212	179	10	research	research	NOUN
ajfa-11212	179	11	instrument	instrument	NOUN
ajfa-11212	179	12	domain	domain	NOUN
ajfa-11212	179	13	reliability	reliability	NOUN
ajfa-11212	179	14	coefficient	coefficient	NOUN
ajfa-11212	179	15	requirements	requirement	NOUN
ajfa-11212	179	16	for	for	ADP
ajfa-11212	179	17	recognition	recognition	NOUN
ajfa-11212	179	18	of	of	ADP
ajfa-11212	179	19	revenue	revenue	NOUN
ajfa-11212	179	20	0.81	0.81	NUM
ajfa-11212	179	21	requirements	requirement	NOUN
ajfa-11212	179	22	for	for	ADP
ajfa-11212	179	23	the	the	DET
ajfa-11212	179	24	accounting	accounting	NOUN
ajfa-11212	179	25	measurement	measurement	NOUN
ajfa-11212	179	26	of	of	ADP
ajfa-11212	179	27	the	the	DET
ajfa-11212	179	28	revenue	revenue	NOUN
ajfa-11212	179	29	0.88	0.88	NUM
ajfa-11212	179	30	requirements	requirement	NOUN
ajfa-11212	179	31	for	for	ADP
ajfa-11212	179	32	the	the	DET
ajfa-11212	179	33	accounting	accounting	NOUN
ajfa-11212	179	34	disclosure	disclosure	NOUN
ajfa-11212	179	35	of	of	ADP
ajfa-11212	179	36	the	the	DET
ajfa-11212	179	37	revenue	revenue	NOUN
ajfa-11212	179	38	0.75	0.75	NUM
ajfa-11212	179	39	obstacles	obstacle	NOUN
ajfa-11212	179	40	to	to	ADP
ajfa-11212	179	41	application	application	NOUN
ajfa-11212	179	42	of	of	ADP
ajfa-11212	179	43	the	the	DET
ajfa-11212	179	44	ifrs	ifrs	NOUN
ajfa-11212	179	45	15	15	NUM
ajfa-11212	179	46	0.84	0.84	NUM
ajfa-11212	179	47	the	the	DET
ajfa-11212	179	48	instrument	instrument	NOUN
ajfa-11212	179	49	as	as	ADP
ajfa-11212	179	50	a	a	DET
ajfa-11212	179	51	whole	whole	ADJ
ajfa-11212	179	52	0.89	0.89	NUM
ajfa-11212	179	53	6.3	6.3	NUM
ajfa-11212	179	54	analysis	analysis	NOUN
ajfa-11212	179	55	of	of	ADP
ajfa-11212	179	56	the	the	DET
ajfa-11212	179	57	characteristics	characteristic	NOUN
ajfa-11212	179	58	of	of	ADP
ajfa-11212	179	59	the	the	DET
ajfa-11212	179	60	study	study	NOUN
ajfa-11212	179	61	sample	sample	NOUN
ajfa-11212	179	62	the	the	DET
ajfa-11212	179	63	sample	sample	NOUN
ajfa-11212	179	64	study	study	NOUN
ajfa-11212	179	65	consisted	consist	VERB
ajfa-11212	179	66	of	of	ADP
ajfa-11212	179	67	84	84	NUM
ajfa-11212	179	68	employees	employee	NOUN
ajfa-11212	179	69	of	of	ADP
ajfa-11212	179	70	jordanian	jordanian	ADJ
ajfa-11212	179	71	industrial	industrial	ADJ
ajfa-11212	179	72	corporations	corporation	NOUN
ajfa-11212	179	73	who	who	PRON
ajfa-11212	179	74	were	be	AUX
ajfa-11212	179	75	randomly	randomly	ADV
ajfa-11212	179	76	selected	select	VERB
ajfa-11212	179	77	from	from	ADP
ajfa-11212	179	78	the	the	DET
ajfa-11212	179	79	study	study	NOUN
ajfa-11212	179	80	population	population	NOUN
ajfa-11212	179	81	.	.	PUNCT
ajfa-11212	180	1	table	table	NOUN
ajfa-11212	180	2	3	3	NUM
ajfa-11212	180	3	summarizes	summarize	NOUN
ajfa-11212	180	4	distribution	distribution	NOUN
ajfa-11212	180	5	of	of	ADP
ajfa-11212	180	6	the	the	DET
ajfa-11212	180	7	sample	sample	NOUN
ajfa-11212	180	8	members	member	NOUN
ajfa-11212	180	9	depending	depend	VERB
ajfa-11212	180	10	on	on	ADP
ajfa-11212	180	11	their	their	PRON
ajfa-11212	180	12	personal	personal	ADJ
ajfa-11212	180	13	characteristics	characteristic	NOUN
ajfa-11212	180	14	.	.	PUNCT
ajfa-11212	181	1	asian	asian	ADJ
ajfa-11212	181	2	journal	journal	PROPN
ajfa-11212	181	3	of	of	ADP
ajfa-11212	181	4	finance	finance	PROPN
ajfa-11212	181	5	&	&	CCONJ
ajfa-11212	181	6	accounting	accounting	PROPN
ajfa-11212	181	7	issn	issn	PROPN
ajfa-11212	181	8	1946	1946	NUM
ajfa-11212	181	9	-	-	PUNCT
ajfa-11212	181	10	052x	052x	PROPN
ajfa-11212	181	11	2017	2017	NUM
ajfa-11212	181	12	,	,	PUNCT
ajfa-11212	181	13	vol	vol	NOUN
ajfa-11212	181	14	.	.	NOUN
ajfa-11212	181	15	9	9	NUM
ajfa-11212	181	16	,	,	PUNCT
ajfa-11212	181	17	no	no	INTJ
ajfa-11212	181	18	.	.	NOUN
ajfa-11212	181	19	1	1	NUM
ajfa-11212	181	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	181	21	387	387	NUM
ajfa-11212	181	22	table	table	NOUN
ajfa-11212	181	23	3	3	NUM
ajfa-11212	181	24	.	.	PUNCT
ajfa-11212	182	1	distribution	distribution	NOUN
ajfa-11212	182	2	of	of	ADP
ajfa-11212	182	3	the	the	DET
ajfa-11212	182	4	sample	sample	NOUN
ajfa-11212	182	5	members	member	NOUN
ajfa-11212	182	6	based	base	VERB
ajfa-11212	182	7	on	on	ADP
ajfa-11212	182	8	their	their	PRON
ajfa-11212	182	9	personal	personal	ADJ
ajfa-11212	182	10	characteristics	characteristic	NOUN
ajfa-11212	182	11	variable	variable	ADJ
ajfa-11212	182	12	categories	category	NOUN
ajfa-11212	182	13	frequency	frequency	NOUN
ajfa-11212	182	14	percent	percent	NOUN
ajfa-11212	182	15	academic	academic	ADJ
ajfa-11212	182	16	qualification	qualification	NOUN
ajfa-11212	182	17	diploma	diploma	NOUN
ajfa-11212	182	18	-	-	PUNCT
ajfa-11212	182	19	college	college	NOUN
ajfa-11212	182	20	8	8	NUM
ajfa-11212	182	21	9.5	9.5	NUM
ajfa-11212	182	22	%	%	NOUN
ajfa-11212	182	23	b.a	b.a	NOUN
ajfa-11212	182	24	61	61	NUM
ajfa-11212	182	25	72.6	72.6	NUM
ajfa-11212	182	26	%	%	NOUN
ajfa-11212	182	27	m.a	m.a	NOUN
ajfa-11212	182	28	11	11	NUM
ajfa-11212	182	29	13.1	13.1	NUM
ajfa-11212	182	30	%	%	NOUN
ajfa-11212	182	31	ph.d	ph.d	PROPN
ajfa-11212	182	32	4	4	NUM
ajfa-11212	182	33	4.8	4.8	NUM
ajfa-11212	182	34	%	%	NOUN
ajfa-11212	182	35	total	total	NOUN
ajfa-11212	182	36	84	84	NUM
ajfa-11212	182	37	100	100	NUM
ajfa-11212	182	38	%	%	NOUN
ajfa-11212	182	39	scientific	scientific	ADJ
ajfa-11212	182	40	specialization	specialization	NOUN
ajfa-11212	182	41	accounting	account	VERB
ajfa-11212	182	42	65	65	NUM
ajfa-11212	182	43	77.4	77.4	NUM
ajfa-11212	182	44	%	%	NOUN
ajfa-11212	182	45	banking	banking	NOUN
ajfa-11212	182	46	and	and	CCONJ
ajfa-11212	182	47	financial	financial	ADJ
ajfa-11212	182	48	sciences	science	NOUN
ajfa-11212	182	49	9	9	NUM
ajfa-11212	182	50	10.7	10.7	NUM
ajfa-11212	182	51	%	%	NOUN
ajfa-11212	182	52	business	business	NOUN
ajfa-11212	182	53	administration	administration	NOUN
ajfa-11212	182	54	8	8	NUM
ajfa-11212	182	55	9.5	9.5	NUM
ajfa-11212	182	56	%	%	NOUN
ajfa-11212	182	57	other	other	ADJ
ajfa-11212	182	58	2	2	NUM
ajfa-11212	182	59	2.4	2.4	NUM
ajfa-11212	182	60	%	%	NOUN
ajfa-11212	182	61	total	total	NOUN
ajfa-11212	182	62	84	84	NUM
ajfa-11212	182	63	100	100	NUM
ajfa-11212	182	64	%	%	NOUN
ajfa-11212	182	65	experience	experience	NOUN
ajfa-11212	182	66	in	in	ADP
ajfa-11212	182	67	the	the	DET
ajfa-11212	182	68	field	field	NOUN
ajfa-11212	182	69	of	of	ADP
ajfa-11212	182	70	work	work	NOUN
ajfa-11212	182	71	5	5	NUM
ajfa-11212	182	72	years	year	NOUN
ajfa-11212	182	73	or	or	CCONJ
ajfa-11212	182	74	less	less	ADJ
ajfa-11212	182	75	20	20	NUM
ajfa-11212	182	76	23.8	23.8	NUM
ajfa-11212	182	77	%	%	NOUN
ajfa-11212	182	78	6	6	NUM
ajfa-11212	182	79	-10	-10	NUM
ajfa-11212	182	80	years	year	NOUN
ajfa-11212	182	81	43	43	NUM
ajfa-11212	182	82	51.2	51.2	NUM
ajfa-11212	182	83	%	%	NOUN
ajfa-11212	182	84	11	11	NUM
ajfa-11212	182	85	–	–	PUNCT
ajfa-11212	182	86	15	15	NUM
ajfa-11212	182	87	years	year	NOUN
ajfa-11212	182	88	11	11	NUM
ajfa-11212	182	89	13.1	13.1	NUM
ajfa-11212	182	90	%	%	NOUN
ajfa-11212	182	91	16	16	NUM
ajfa-11212	182	92	years	year	NOUN
ajfa-11212	182	93	or	or	CCONJ
ajfa-11212	182	94	more	more	ADJ
ajfa-11212	182	95	10	10	NUM
ajfa-11212	182	96	11.9	11.9	NUM
ajfa-11212	182	97	%	%	NOUN
ajfa-11212	182	98	total	total	NOUN
ajfa-11212	182	99	84	84	NUM
ajfa-11212	182	100	100	100	NUM
ajfa-11212	182	101	%	%	NOUN
ajfa-11212	182	102	follow	follow	NOUN
ajfa-11212	182	103	-	-	PUNCT
ajfa-11212	182	104	up	up	NOUN
ajfa-11212	182	105	of	of	ADP
ajfa-11212	182	106	the	the	DET
ajfa-11212	182	107	ifrss	ifrss	NOUN
ajfa-11212	182	108	issued	issue	VERB
ajfa-11212	182	109	by	by	ADP
ajfa-11212	182	110	the	the	DET
ajfa-11212	182	111	iasb	iasb	NOUN
ajfa-11212	182	112	ongoing	ongoing	ADJ
ajfa-11212	182	113	40	40	NUM
ajfa-11212	182	114	47.6	47.6	NUM
ajfa-11212	182	115	%	%	NOUN
ajfa-11212	182	116	medium	medium	NOUN
ajfa-11212	182	117	23	23	NUM
ajfa-11212	182	118	27.4	27.4	NUM
ajfa-11212	182	119	%	%	NOUN
ajfa-11212	182	120	few	few	ADJ
ajfa-11212	182	121	14	14	NUM
ajfa-11212	182	122	16.7	16.7	NUM
ajfa-11212	182	123	%	%	NOUN
ajfa-11212	182	124	none	none	NOUN
ajfa-11212	182	125	7	7	NUM
ajfa-11212	182	126	8.3	8.3	NUM
ajfa-11212	182	127	%	%	NOUN
ajfa-11212	182	128	total	total	NOUN
ajfa-11212	182	129	84	84	NUM
ajfa-11212	182	130	100	100	NUM
ajfa-11212	182	131	%	%	NOUN
ajfa-11212	182	132	table	table	NOUN
ajfa-11212	182	133	3	3	NUM
ajfa-11212	182	134	shows	show	VERB
ajfa-11212	182	135	that	that	SCONJ
ajfa-11212	182	136	:	:	PUNCT
ajfa-11212	182	137	in	in	ADP
ajfa-11212	182	138	terms	term	NOUN
ajfa-11212	182	139	of	of	ADP
ajfa-11212	182	140	academic	academic	ADJ
ajfa-11212	182	141	qualification	qualification	NOUN
ajfa-11212	182	142	,	,	PUNCT
ajfa-11212	182	143	the	the	DET
ajfa-11212	182	144	highest	high	ADJ
ajfa-11212	182	145	number	number	NOUN
ajfa-11212	182	146	of	of	ADP
ajfa-11212	182	147	respondents	respondent	NOUN
ajfa-11212	182	148	(	(	PUNCT
ajfa-11212	182	149	72.6	72.6	NUM
ajfa-11212	182	150	%	%	NOUN
ajfa-11212	182	151	)	)	PUNCT
ajfa-11212	182	152	was	be	AUX
ajfa-11212	182	153	people	people	NOUN
ajfa-11212	182	154	with	with	ADP
ajfa-11212	182	155	b.a	b.a	PROPN
ajfa-11212	182	156	qualification	qualification	NOUN
ajfa-11212	182	157	while	while	SCONJ
ajfa-11212	182	158	people	people	NOUN
ajfa-11212	182	159	with	with	ADP
ajfa-11212	182	160	phd	phd	NOUN
ajfa-11212	182	161	qualification	qualification	NOUN
ajfa-11212	182	162	were	be	AUX
ajfa-11212	182	163	the	the	DET
ajfa-11212	182	164	lowest	low	ADJ
ajfa-11212	182	165	in	in	ADP
ajfa-11212	182	166	number	number	NOUN
ajfa-11212	182	167	(	(	PUNCT
ajfa-11212	182	168	4.8	4.8	NUM
ajfa-11212	182	169	%	%	NOUN
ajfa-11212	182	170	)	)	PUNCT
ajfa-11212	182	171	.	.	PUNCT
ajfa-11212	183	1	with	with	ADP
ajfa-11212	183	2	respect	respect	NOUN
ajfa-11212	183	3	to	to	ADP
ajfa-11212	183	4	scientific	scientific	ADJ
ajfa-11212	183	5	specialization	specialization	NOUN
ajfa-11212	183	6	,	,	PUNCT
ajfa-11212	183	7	the	the	DET
ajfa-11212	183	8	majority	majority	NOUN
ajfa-11212	183	9	of	of	ADP
ajfa-11212	183	10	the	the	DET
ajfa-11212	183	11	respondents	respondent	NOUN
ajfa-11212	183	12	(	(	PUNCT
ajfa-11212	183	13	77.4	77.4	NUM
ajfa-11212	183	14	%	%	NOUN
ajfa-11212	183	15	)	)	PUNCT
ajfa-11212	183	16	were	be	AUX
ajfa-11212	183	17	specialized	specialize	VERB
ajfa-11212	183	18	in	in	ADP
ajfa-11212	183	19	accounting	accounting	NOUN
ajfa-11212	183	20	whereas	whereas	SCONJ
ajfa-11212	183	21	the	the	DET
ajfa-11212	183	22	lowest	low	ADJ
ajfa-11212	183	23	percentage	percentage	NOUN
ajfa-11212	183	24	was	be	AUX
ajfa-11212	183	25	that	that	PRON
ajfa-11212	183	26	of	of	ADP
ajfa-11212	183	27	individuals	individual	NOUN
ajfa-11212	183	28	specialized	specialize	VERB
ajfa-11212	183	29	in	in	ADP
ajfa-11212	183	30	business	business	NOUN
ajfa-11212	183	31	administration	administration	NOUN
ajfa-11212	183	32	.	.	PUNCT
ajfa-11212	184	1	as	as	SCONJ
ajfa-11212	184	2	regards	regard	NOUN
ajfa-11212	184	3	experience	experience	NOUN
ajfa-11212	184	4	in	in	ADP
ajfa-11212	184	5	the	the	DET
ajfa-11212	184	6	field	field	NOUN
ajfa-11212	184	7	of	of	ADP
ajfa-11212	184	8	work	work	NOUN
ajfa-11212	184	9	,	,	PUNCT
ajfa-11212	184	10	about	about	ADP
ajfa-11212	184	11	half	half	NOUN
ajfa-11212	184	12	of	of	ADP
ajfa-11212	184	13	the	the	DET
ajfa-11212	184	14	sample	sample	NOUN
ajfa-11212	184	15	members	member	NOUN
ajfa-11212	184	16	(	(	PUNCT
ajfa-11212	184	17	51.2	51.2	NUM
ajfa-11212	184	18	%	%	NOUN
ajfa-11212	184	19	)	)	PUNCT
ajfa-11212	184	20	had	have	VERB
ajfa-11212	184	21	6	6	NUM
ajfa-11212	184	22	-	-	SYM
ajfa-11212	184	23	10	10	NUM
ajfa-11212	184	24	years	year	NOUN
ajfa-11212	184	25	of	of	ADP
ajfa-11212	184	26	working	work	VERB
ajfa-11212	184	27	experience	experience	NOUN
ajfa-11212	184	28	.	.	PUNCT
ajfa-11212	185	1	meantime	meantime	ADV
ajfa-11212	185	2	,	,	PUNCT
ajfa-11212	185	3	the	the	DET
ajfa-11212	185	4	subject	subject	NOUN
ajfa-11212	185	5	with	with	ADP
ajfa-11212	185	6	having	have	VERB
ajfa-11212	185	7	16	16	NUM
ajfa-11212	185	8	years	year	NOUN
ajfa-11212	185	9	or	or	CCONJ
ajfa-11212	185	10	more	more	ADJ
ajfa-11212	185	11	of	of	ADP
ajfa-11212	185	12	working	work	VERB
ajfa-11212	185	13	experience	experience	NOUN
ajfa-11212	185	14	were	be	AUX
ajfa-11212	185	15	the	the	DET
ajfa-11212	185	16	lowest	low	ADJ
ajfa-11212	185	17	in	in	ADP
ajfa-11212	185	18	percentage	percentage	NOUN
ajfa-11212	185	19	(	(	PUNCT
ajfa-11212	185	20	11.9	11.9	NUM
ajfa-11212	185	21	%	%	NOUN
ajfa-11212	185	22	)	)	PUNCT
ajfa-11212	185	23	.	.	PUNCT
ajfa-11212	186	1	regarding	regard	VERB
ajfa-11212	186	2	frequency	frequency	NOUN
ajfa-11212	186	3	of	of	ADP
ajfa-11212	186	4	following	follow	VERB
ajfa-11212	186	5	up	up	ADP
ajfa-11212	186	6	the	the	DET
ajfa-11212	186	7	ifrs	ifrs	PROPN
ajfa-11212	186	8	,	,	PUNCT
ajfa-11212	186	9	the	the	DET
ajfa-11212	186	10	relatively	relatively	ADV
ajfa-11212	186	11	highest	high	ADJ
ajfa-11212	186	12	percentage	percentage	NOUN
ajfa-11212	186	13	of	of	ADP
ajfa-11212	186	14	the	the	DET
ajfa-11212	186	15	respondents	respondent	NOUN
ajfa-11212	186	16	(	(	PUNCT
ajfa-11212	186	17	47.6	47.6	NUM
ajfa-11212	186	18	%	%	NOUN
ajfa-11212	186	19	)	)	PUNCT
ajfa-11212	186	20	was	be	AUX
ajfa-11212	186	21	for	for	ADP
ajfa-11212	186	22	the	the	DET
ajfa-11212	186	23	individuals	individual	NOUN
ajfa-11212	186	24	with	with	ADP
ajfa-11212	186	25	ongoing	ongoing	ADJ
ajfa-11212	186	26	follow	follow	NOUN
ajfa-11212	186	27	up	up	ADP
ajfa-11212	186	28	of	of	ADP
ajfa-11212	186	29	these	these	DET
ajfa-11212	186	30	standards	standard	NOUN
ajfa-11212	186	31	.	.	PUNCT
ajfa-11212	187	1	individuals	individual	NOUN
ajfa-11212	187	2	not	not	PART
ajfa-11212	187	3	following	follow	VERB
ajfa-11212	187	4	up	up	ADP
ajfa-11212	187	5	these	these	DET
ajfa-11212	187	6	standards	standard	NOUN
ajfa-11212	187	7	were	be	AUX
ajfa-11212	187	8	the	the	DET
ajfa-11212	187	9	lowest	low	ADJ
ajfa-11212	187	10	in	in	ADP
ajfa-11212	187	11	number	number	NOUN
ajfa-11212	187	12	(	(	PUNCT
ajfa-11212	187	13	8.3	8.3	NUM
ajfa-11212	187	14	%	%	NOUN
ajfa-11212	187	15	)	)	PUNCT
ajfa-11212	187	16	.	.	PUNCT
ajfa-11212	188	1	6.4	6.4	NUM
ajfa-11212	188	2	descriptive	descriptive	ADJ
ajfa-11212	188	3	analysis	analysis	NOUN
ajfa-11212	188	4	tables	table	NOUN
ajfa-11212	188	5	4	4	NUM
ajfa-11212	188	6	-	-	SYM
ajfa-11212	188	7	7	7	NUM
ajfa-11212	188	8	provide	provide	VERB
ajfa-11212	188	9	a	a	DET
ajfa-11212	188	10	description	description	NOUN
ajfa-11212	188	11	of	of	ADP
ajfa-11212	188	12	each	each	PRON
ajfa-11212	188	13	of	of	ADP
ajfa-11212	188	14	the	the	DET
ajfa-11212	188	15	study	study	NOUN
ajfa-11212	188	16	questions	question	NOUN
ajfa-11212	188	17	,	,	PUNCT
ajfa-11212	188	18	showing	show	VERB
ajfa-11212	188	19	the	the	DET
ajfa-11212	188	20	mean	mean	ADJ
ajfa-11212	188	21	,	,	PUNCT
ajfa-11212	188	22	standard	standard	ADJ
ajfa-11212	188	23	deviation	deviation	NOUN
ajfa-11212	188	24	,	,	PUNCT
ajfa-11212	188	25	and	and	CCONJ
ajfa-11212	188	26	rank	rank	NOUN
ajfa-11212	188	27	of	of	ADP
ajfa-11212	188	28	each	each	DET
ajfa-11212	188	29	individual	individual	ADJ
ajfa-11212	188	30	question	question	NOUN
ajfa-11212	188	31	.	.	PUNCT
ajfa-11212	189	1	the	the	DET
ajfa-11212	189	2	results	result	NOUN
ajfa-11212	189	3	listed	list	VERB
ajfa-11212	189	4	in	in	ADP
ajfa-11212	189	5	these	these	DET
ajfa-11212	189	6	tables	table	NOUN
ajfa-11212	189	7	are	be	AUX
ajfa-11212	189	8	discussed	discuss	VERB
ajfa-11212	189	9	asian	asian	ADJ
ajfa-11212	189	10	journal	journal	NOUN
ajfa-11212	189	11	of	of	ADP
ajfa-11212	189	12	finance	finance	PROPN
ajfa-11212	189	13	&	&	CCONJ
ajfa-11212	189	14	accounting	accounting	PROPN
ajfa-11212	189	15	issn	issn	PROPN
ajfa-11212	189	16	1946	1946	NUM
ajfa-11212	189	17	-	-	PUNCT
ajfa-11212	189	18	052x	052x	PROPN
ajfa-11212	189	19	2017	2017	NUM
ajfa-11212	189	20	,	,	PUNCT
ajfa-11212	189	21	vol	vol	NOUN
ajfa-11212	189	22	.	.	NOUN
ajfa-11212	190	1	9	9	NUM
ajfa-11212	190	2	,	,	PUNCT
ajfa-11212	190	3	no	no	INTJ
ajfa-11212	190	4	.	.	NOUN
ajfa-11212	190	5	1	1	NUM
ajfa-11212	190	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	190	7	388	388	NUM
ajfa-11212	190	8	next	next	ADV
ajfa-11212	190	9	.	.	PUNCT
ajfa-11212	191	1	the	the	DET
ajfa-11212	191	2	respondents	respondent	NOUN
ajfa-11212	191	3	’	'	PUNCT
ajfa-11212	191	4	mean	mean	VERB
ajfa-11212	191	5	total	total	ADJ
ajfa-11212	191	6	score	score	NOUN
ajfa-11212	191	7	of	of	ADP
ajfa-11212	191	8	agreement	agreement	NOUN
ajfa-11212	191	9	on	on	ADP
ajfa-11212	191	10	compliance	compliance	NOUN
ajfa-11212	191	11	of	of	ADP
ajfa-11212	191	12	the	the	DET
ajfa-11212	191	13	jordanian	jordanian	ADJ
ajfa-11212	191	14	industrial	industrial	ADJ
ajfa-11212	191	15	corporations	corporation	NOUN
ajfa-11212	191	16	with	with	ADP
ajfa-11212	191	17	the	the	DET
ajfa-11212	191	18	revenue	revenue	NOUN
ajfa-11212	191	19	recognition	recognition	NOUN
ajfa-11212	191	20	requirements	requirement	NOUN
ajfa-11212	191	21	of	of	ADP
ajfa-11212	191	22	the	the	DET
ajfa-11212	191	23	ifrs	ifrs	NOUN
ajfa-11212	191	24	15	15	NUM
ajfa-11212	191	25	is	be	AUX
ajfa-11212	191	26	high	high	ADJ
ajfa-11212	191	27	;	;	PUNCT
ajfa-11212	191	28	3.89	3.89	NUM
ajfa-11212	191	29	.	.	PUNCT
ajfa-11212	191	30	table	table	NOUN
ajfa-11212	191	31	4	4	NUM
ajfa-11212	191	32	shows	show	VERB
ajfa-11212	191	33	that	that	SCONJ
ajfa-11212	191	34	the	the	DET
ajfa-11212	191	35	highest	high	ADJ
ajfa-11212	191	36	mean	mean	ADJ
ajfa-11212	191	37	score	score	NOUN
ajfa-11212	191	38	was	be	AUX
ajfa-11212	191	39	4.35	4.35	NUM
ajfa-11212	191	40	for	for	ADP
ajfa-11212	191	41	item	item	NOUN
ajfa-11212	191	42	6	6	NUM
ajfa-11212	191	43	,	,	PUNCT
ajfa-11212	191	44	which	which	PRON
ajfa-11212	191	45	states	state	VERB
ajfa-11212	191	46	that	that	SCONJ
ajfa-11212	191	47	revenue	revenue	NOUN
ajfa-11212	191	48	is	be	AUX
ajfa-11212	191	49	recognized	recognize	VERB
ajfa-11212	191	50	when	when	SCONJ
ajfa-11212	191	51	there	there	PRON
ajfa-11212	191	52	is	be	VERB
ajfa-11212	191	53	a	a	DET
ajfa-11212	191	54	high	high	ADJ
ajfa-11212	191	55	degree	degree	NOUN
ajfa-11212	191	56	of	of	ADP
ajfa-11212	191	57	certainty	certainty	NOUN
ajfa-11212	191	58	that	that	SCONJ
ajfa-11212	191	59	the	the	DET
ajfa-11212	191	60	economic	economic	ADJ
ajfa-11212	191	61	benefits	benefit	NOUN
ajfa-11212	191	62	associated	associate	VERB
ajfa-11212	191	63	with	with	ADP
ajfa-11212	191	64	the	the	DET
ajfa-11212	191	65	contract	contract	NOUN
ajfa-11212	191	66	will	will	AUX
ajfa-11212	191	67	flow	flow	VERB
ajfa-11212	191	68	to	to	ADP
ajfa-11212	191	69	the	the	DET
ajfa-11212	191	70	company	company	NOUN
ajfa-11212	191	71	.	.	PUNCT
ajfa-11212	192	1	meanwhile	meanwhile	ADV
ajfa-11212	192	2	,	,	PUNCT
ajfa-11212	192	3	the	the	DET
ajfa-11212	192	4	lowest	low	ADJ
ajfa-11212	192	5	mean	mean	NOUN
ajfa-11212	192	6	agreement	agreement	NOUN
ajfa-11212	192	7	score	score	NOUN
ajfa-11212	192	8	(	(	PUNCT
ajfa-11212	192	9	3.68	3.68	NUM
ajfa-11212	192	10	)	)	PUNCT
ajfa-11212	192	11	,	,	PUNCT
ajfa-11212	192	12	which	which	PRON
ajfa-11212	192	13	is	be	AUX
ajfa-11212	192	14	nonetheless	nonetheless	ADV
ajfa-11212	192	15	high	high	ADJ
ajfa-11212	192	16	,	,	PUNCT
ajfa-11212	192	17	was	be	AUX
ajfa-11212	192	18	for	for	ADP
ajfa-11212	192	19	item	item	NOUN
ajfa-11212	192	20	3	3	NUM
ajfa-11212	192	21	,	,	PUNCT
ajfa-11212	192	22	which	which	PRON
ajfa-11212	192	23	states	state	VERB
ajfa-11212	192	24	that	that	SCONJ
ajfa-11212	192	25	the	the	DET
ajfa-11212	192	26	company	company	NOUN
ajfa-11212	192	27	specifies	specify	VERB
ajfa-11212	192	28	the	the	DET
ajfa-11212	192	29	terms	term	NOUN
ajfa-11212	192	30	of	of	ADP
ajfa-11212	192	31	payment	payment	NOUN
ajfa-11212	192	32	for	for	ADP
ajfa-11212	192	33	the	the	DET
ajfa-11212	192	34	goods	good	NOUN
ajfa-11212	192	35	and	and	CCONJ
ajfa-11212	192	36	services	service	NOUN
ajfa-11212	192	37	transferred	transfer	VERB
ajfa-11212	192	38	from	from	ADP
ajfa-11212	192	39	the	the	DET
ajfa-11212	192	40	establishment	establishment	NOUN
ajfa-11212	192	41	to	to	ADP
ajfa-11212	192	42	the	the	DET
ajfa-11212	192	43	customer	customer	NOUN
ajfa-11212	192	44	.	.	PUNCT
ajfa-11212	193	1	table	table	NOUN
ajfa-11212	193	2	4	4	NUM
ajfa-11212	193	3	.	.	PUNCT
ajfa-11212	193	4	descriptive	descriptive	ADJ
ajfa-11212	193	5	statistics	statistic	NOUN
ajfa-11212	193	6	for	for	ADP
ajfa-11212	193	7	the	the	DET
ajfa-11212	193	8	questionnaire	questionnaire	NOUN
ajfa-11212	193	9	items	item	NOUN
ajfa-11212	193	10	related	relate	VERB
ajfa-11212	193	11	to	to	ADP
ajfa-11212	193	12	compliance	compliance	NOUN
ajfa-11212	193	13	of	of	ADP
ajfa-11212	193	14	the	the	DET
ajfa-11212	193	15	jordanian	jordanian	ADJ
ajfa-11212	193	16	industrial	industrial	ADJ
ajfa-11212	193	17	corporations	corporation	NOUN
ajfa-11212	193	18	with	with	ADP
ajfa-11212	193	19	the	the	DET
ajfa-11212	193	20	revenue	revenue	NOUN
ajfa-11212	193	21	recognition	recognition	NOUN
ajfa-11212	193	22	requirements	requirement	NOUN
ajfa-11212	193	23	of	of	ADP
ajfa-11212	193	24	the	the	DET
ajfa-11212	193	25	ifrs	ifrs	NOUN
ajfa-11212	193	26	15	15	NUM
ajfa-11212	193	27	.	.	PUNCT
ajfa-11212	194	1	no	no	DET
ajfa-11212	194	2	items	item	NOUN
ajfa-11212	194	3	mean	mean	VERB
ajfa-11212	194	4	standard	standard	NOUN
ajfa-11212	194	5	.	.	PUNCT
ajfa-11212	195	1	deviation	deviation	NOUN
ajfa-11212	195	2	rank	rank	PROPN
ajfa-11212	195	3	agreeme	agreeme	NOUN
ajfa-11212	195	4	nt	not	PART
ajfa-11212	195	5	degree	degree	NOUN
ajfa-11212	195	6	1	1	NUM
ajfa-11212	195	7	the	the	DET
ajfa-11212	195	8	contract	contract	NOUN
ajfa-11212	195	9	parties	party	NOUN
ajfa-11212	195	10	commit	commit	VERB
ajfa-11212	195	11	to	to	ADP
ajfa-11212	195	12	implementing	implement	VERB
ajfa-11212	195	13	the	the	DET
ajfa-11212	195	14	terms	term	NOUN
ajfa-11212	195	15	of	of	ADP
ajfa-11212	195	16	the	the	DET
ajfa-11212	195	17	contract	contract	NOUN
ajfa-11212	195	18	,	,	PUNCT
ajfa-11212	195	19	whether	whether	SCONJ
ajfa-11212	195	20	they	they	PRON
ajfa-11212	195	21	are	be	AUX
ajfa-11212	195	22	written	write	VERB
ajfa-11212	195	23	or	or	CCONJ
ajfa-11212	195	24	oral	oral	ADJ
ajfa-11212	195	25	.	.	PUNCT
ajfa-11212	196	1	4.02	4.02	NUM
ajfa-11212	196	2	1.03	1.03	NUM
ajfa-11212	196	3	2	2	NUM
ajfa-11212	196	4	high	high	ADJ
ajfa-11212	196	5	2	2	NUM
ajfa-11212	196	6	the	the	DET
ajfa-11212	196	7	company	company	NOUN
ajfa-11212	196	8	can	can	AUX
ajfa-11212	196	9	determine	determine	VERB
ajfa-11212	196	10	the	the	DET
ajfa-11212	196	11	rights	right	NOUN
ajfa-11212	196	12	of	of	ADP
ajfa-11212	196	13	each	each	DET
ajfa-11212	196	14	party	party	NOUN
ajfa-11212	196	15	regarding	regard	VERB
ajfa-11212	196	16	the	the	DET
ajfa-11212	196	17	goods	good	NOUN
ajfa-11212	196	18	and	and	CCONJ
ajfa-11212	196	19	services	service	NOUN
ajfa-11212	196	20	transferred	transfer	VERB
ajfa-11212	196	21	.	.	PUNCT
ajfa-11212	197	1	3.83	3.83	NUM
ajfa-11212	197	2	1.07	1.07	NUM
ajfa-11212	197	3	4	4	NUM
ajfa-11212	197	4	high	high	ADJ
ajfa-11212	197	5	3	3	NUM
ajfa-11212	197	6	the	the	DET
ajfa-11212	197	7	company	company	NOUN
ajfa-11212	197	8	specifies	specify	VERB
ajfa-11212	197	9	the	the	DET
ajfa-11212	197	10	terms	term	NOUN
ajfa-11212	197	11	of	of	ADP
ajfa-11212	197	12	payment	payment	NOUN
ajfa-11212	197	13	for	for	ADP
ajfa-11212	197	14	the	the	DET
ajfa-11212	197	15	goods	good	NOUN
ajfa-11212	197	16	and	and	CCONJ
ajfa-11212	197	17	services	service	NOUN
ajfa-11212	197	18	transferred	transfer	VERB
ajfa-11212	197	19	from	from	ADP
ajfa-11212	197	20	the	the	DET
ajfa-11212	197	21	establishment	establishment	NOUN
ajfa-11212	197	22	to	to	ADP
ajfa-11212	197	23	the	the	DET
ajfa-11212	197	24	customer	customer	NOUN
ajfa-11212	197	25	.	.	PUNCT
ajfa-11212	198	1	3.68	3.68	NUM
ajfa-11212	198	2	1.09	1.09	NUM
ajfa-11212	198	3	7	7	NUM
ajfa-11212	198	4	high	high	ADJ
ajfa-11212	198	5	4	4	NUM
ajfa-11212	198	6	the	the	DET
ajfa-11212	198	7	contract	contract	NOUN
ajfa-11212	198	8	is	be	AUX
ajfa-11212	198	9	classified	classify	VERB
ajfa-11212	198	10	in	in	ADP
ajfa-11212	198	11	its	its	PRON
ajfa-11212	198	12	essence	essence	NOUN
ajfa-11212	198	13	as	as	ADP
ajfa-11212	198	14	a	a	DET
ajfa-11212	198	15	commercial	commercial	ADJ
ajfa-11212	198	16	contract	contract	NOUN
ajfa-11212	198	17	,	,	PUNCT
ajfa-11212	198	18	which	which	PRON
ajfa-11212	198	19	affects	affect	VERB
ajfa-11212	198	20	the	the	DET
ajfa-11212	198	21	timing	timing	NOUN
ajfa-11212	198	22	and	and	CCONJ
ajfa-11212	198	23	amounts	amount	NOUN
ajfa-11212	198	24	of	of	ADP
ajfa-11212	198	25	the	the	DET
ajfa-11212	198	26	cash	cash	NOUN
ajfa-11212	198	27	flows	flow	NOUN
ajfa-11212	198	28	for	for	ADP
ajfa-11212	198	29	the	the	DET
ajfa-11212	198	30	contract	contract	NOUN
ajfa-11212	198	31	.	.	PUNCT
ajfa-11212	199	1	3.69	3.69	NUM
ajfa-11212	199	2	1.17	1.17	NUM
ajfa-11212	199	3	6	6	NUM
ajfa-11212	199	4	high	high	ADJ
ajfa-11212	199	5	5	5	NUM
ajfa-11212	200	1	the	the	DET
ajfa-11212	200	2	company	company	NOUN
ajfa-11212	200	3	procures	procure	VERB
ajfa-11212	200	4	the	the	DET
ajfa-11212	200	5	material	material	ADJ
ajfa-11212	200	6	return	return	NOUN
ajfa-11212	200	7	of	of	ADP
ajfa-11212	200	8	the	the	DET
ajfa-11212	200	9	contract	contract	NOUN
ajfa-11212	200	10	as	as	ADP
ajfa-11212	200	11	a	a	DET
ajfa-11212	200	12	result	result	NOUN
ajfa-11212	200	13	of	of	ADP
ajfa-11212	200	14	the	the	DET
ajfa-11212	200	15	sale	sale	NOUN
ajfa-11212	200	16	of	of	ADP
ajfa-11212	200	17	the	the	DET
ajfa-11212	200	18	goods	good	NOUN
ajfa-11212	200	19	taking	take	VERB
ajfa-11212	200	20	into	into	ADP
ajfa-11212	200	21	consideration	consideration	NOUN
ajfa-11212	200	22	the	the	DET
ajfa-11212	200	23	desire	desire	NOUN
ajfa-11212	200	24	and	and	CCONJ
ajfa-11212	200	25	ability	ability	NOUN
ajfa-11212	200	26	of	of	ADP
ajfa-11212	200	27	the	the	DET
ajfa-11212	200	28	customer	customer	NOUN
ajfa-11212	200	29	to	to	PART
ajfa-11212	200	30	pay	pay	VERB
ajfa-11212	200	31	back	back	ADV
ajfa-11212	200	32	.	.	PUNCT
ajfa-11212	201	1	3.90	3.90	NUM
ajfa-11212	201	2	1.06	1.06	NUM
ajfa-11212	201	3	3	3	NUM
ajfa-11212	201	4	high	high	ADJ
ajfa-11212	201	5	6	6	NUM
ajfa-11212	201	6	revenue	revenue	NOUN
ajfa-11212	201	7	is	be	AUX
ajfa-11212	201	8	recognized	recognize	VERB
ajfa-11212	201	9	when	when	SCONJ
ajfa-11212	201	10	there	there	PRON
ajfa-11212	201	11	is	be	VERB
ajfa-11212	201	12	a	a	DET
ajfa-11212	201	13	high	high	ADJ
ajfa-11212	201	14	degree	degree	NOUN
ajfa-11212	201	15	of	of	ADP
ajfa-11212	201	16	certainty	certainty	NOUN
ajfa-11212	201	17	that	that	SCONJ
ajfa-11212	201	18	the	the	DET
ajfa-11212	201	19	economic	economic	ADJ
ajfa-11212	201	20	benefits	benefit	NOUN
ajfa-11212	201	21	associated	associate	VERB
ajfa-11212	201	22	with	with	ADP
ajfa-11212	201	23	the	the	DET
ajfa-11212	201	24	contract	contract	NOUN
ajfa-11212	201	25	will	will	AUX
ajfa-11212	201	26	flow	flow	VERB
ajfa-11212	201	27	to	to	ADP
ajfa-11212	201	28	the	the	DET
ajfa-11212	201	29	company	company	NOUN
ajfa-11212	201	30	.	.	PUNCT
ajfa-11212	202	1	4.35	4.35	NUM
ajfa-11212	202	2	0.75	0.75	NUM
ajfa-11212	202	3	1	1	NUM
ajfa-11212	202	4	high	high	ADJ
ajfa-11212	202	5	7	7	NUM
ajfa-11212	202	6	at	at	ADP
ajfa-11212	202	7	the	the	DET
ajfa-11212	202	8	beginning	beginning	NOUN
ajfa-11212	202	9	of	of	ADP
ajfa-11212	202	10	the	the	DET
ajfa-11212	202	11	contract	contract	NOUN
ajfa-11212	203	1	,	,	PUNCT
ajfa-11212	203	2	the	the	DET
ajfa-11212	203	3	company	company	NOUN
ajfa-11212	203	4	evaluates	evaluate	VERB
ajfa-11212	203	5	the	the	DET
ajfa-11212	203	6	goods	good	NOUN
ajfa-11212	203	7	it	it	PRON
ajfa-11212	203	8	wishes	wish	VERB
ajfa-11212	203	9	to	to	PART
ajfa-11212	203	10	provide	provide	VERB
ajfa-11212	203	11	to	to	ADP
ajfa-11212	203	12	the	the	DET
ajfa-11212	203	13	customer	customer	NOUN
ajfa-11212	203	14	according	accord	VERB
ajfa-11212	203	15	to	to	ADP
ajfa-11212	203	16	the	the	DET
ajfa-11212	203	17	contract	contract	NOUN
ajfa-11212	203	18	,	,	PUNCT
ajfa-11212	203	19	and	and	CCONJ
ajfa-11212	203	20	which	which	PRON
ajfa-11212	203	21	are	be	AUX
ajfa-11212	203	22	considered	consider	VERB
ajfa-11212	203	23	as	as	ADP
ajfa-11212	203	24	part	part	NOUN
ajfa-11212	203	25	of	of	ADP
ajfa-11212	203	26	the	the	DET
ajfa-11212	203	27	fulfillment	fulfillment	NOUN
ajfa-11212	203	28	of	of	ADP
ajfa-11212	203	29	the	the	DET
ajfa-11212	203	30	requirements	requirement	NOUN
ajfa-11212	203	31	of	of	ADP
ajfa-11212	203	32	the	the	DET
ajfa-11212	203	33	contract	contract	NOUN
ajfa-11212	203	34	.	.	PUNCT
ajfa-11212	204	1	3.73	3.73	NUM
ajfa-11212	204	2	1.15	1.15	NUM
ajfa-11212	204	3	5	5	NUM
ajfa-11212	204	4	high	high	ADJ
ajfa-11212	204	5	total	total	NOUN
ajfa-11212	204	6	means	mean	VERB
ajfa-11212	204	7	3.89	3.89	NUM
ajfa-11212	204	8	0.49	0.49	NUM
ajfa-11212	204	9	high	high	ADJ
ajfa-11212	204	10	as	as	ADP
ajfa-11212	204	11	table	table	NOUN
ajfa-11212	204	12	5	5	NUM
ajfa-11212	204	13	demonstrates	demonstrate	NOUN
ajfa-11212	204	14	,	,	PUNCT
ajfa-11212	204	15	the	the	DET
ajfa-11212	204	16	respondents	respondent	NOUN
ajfa-11212	204	17	’	'	PUNCT
ajfa-11212	204	18	mean	mean	VERB
ajfa-11212	204	19	total	total	ADJ
ajfa-11212	204	20	score	score	NOUN
ajfa-11212	204	21	of	of	ADP
ajfa-11212	204	22	agreement	agreement	NOUN
ajfa-11212	204	23	on	on	ADP
ajfa-11212	204	24	compliance	compliance	NOUN
ajfa-11212	204	25	of	of	ADP
ajfa-11212	204	26	the	the	DET
ajfa-11212	204	27	jordanian	jordanian	ADJ
ajfa-11212	204	28	industrial	industrial	ADJ
ajfa-11212	204	29	corporations	corporation	NOUN
ajfa-11212	204	30	with	with	ADP
ajfa-11212	204	31	the	the	DET
ajfa-11212	204	32	accounting	accounting	NOUN
ajfa-11212	204	33	revenue	revenue	NOUN
ajfa-11212	204	34	measurement	measurement	NOUN
ajfa-11212	204	35	requirements	requirement	NOUN
ajfa-11212	204	36	of	of	ADP
ajfa-11212	204	37	the	the	DET
ajfa-11212	204	38	ifrs	ifrs	NOUN
ajfa-11212	204	39	15	15	NUM
ajfa-11212	204	40	is	be	AUX
ajfa-11212	204	41	high	high	ADJ
ajfa-11212	204	42	;	;	PUNCT
ajfa-11212	205	1	3.96	3.96	NUM
ajfa-11212	205	2	.	.	PUNCT
ajfa-11212	205	3	table	table	NOUN
ajfa-11212	205	4	5	5	NUM
ajfa-11212	205	5	also	also	ADV
ajfa-11212	205	6	shows	show	VERB
ajfa-11212	205	7	that	that	SCONJ
ajfa-11212	205	8	the	the	DET
ajfa-11212	205	9	respondents	respondent	NOUN
ajfa-11212	205	10	’	'	PUNCT
ajfa-11212	205	11	highest	high	ADJ
ajfa-11212	205	12	mean	mean	NOUN
ajfa-11212	205	13	agreement	agreement	NOUN
ajfa-11212	205	14	score	score	NOUN
ajfa-11212	205	15	(	(	PUNCT
ajfa-11212	205	16	4.42	4.42	NUM
ajfa-11212	205	17	)	)	PUNCT
ajfa-11212	205	18	was	be	AUX
ajfa-11212	205	19	for	for	ADP
ajfa-11212	205	20	item	item	NOUN
ajfa-11212	205	21	4	4	NUM
ajfa-11212	205	22	,	,	PUNCT
ajfa-11212	205	23	which	which	PRON
ajfa-11212	205	24	states	state	VERB
ajfa-11212	205	25	that	that	SCONJ
ajfa-11212	205	26	the	the	DET
ajfa-11212	205	27	establishment	establishment	NOUN
ajfa-11212	205	28	recognizes	recognize	VERB
ajfa-11212	205	29	the	the	DET
ajfa-11212	205	30	revenue	revenue	NOUN
ajfa-11212	205	31	from	from	ADP
ajfa-11212	205	32	the	the	DET
ajfa-11212	205	33	sale	sale	NOUN
ajfa-11212	205	34	of	of	ADP
ajfa-11212	205	35	goods	good	NOUN
ajfa-11212	205	36	upon	upon	SCONJ
ajfa-11212	205	37	transfer	transfer	NOUN
ajfa-11212	205	38	of	of	ADP
ajfa-11212	205	39	control	control	NOUN
ajfa-11212	205	40	over	over	ADP
ajfa-11212	205	41	the	the	DET
ajfa-11212	205	42	goods	good	NOUN
ajfa-11212	205	43	from	from	ADP
ajfa-11212	205	44	the	the	DET
ajfa-11212	205	45	establishment	establishment	NOUN
ajfa-11212	205	46	to	to	ADP
ajfa-11212	205	47	the	the	DET
ajfa-11212	205	48	customer	customer	NOUN
ajfa-11212	205	49	.	.	PUNCT
ajfa-11212	206	1	alternatively	alternatively	ADV
ajfa-11212	206	2	,	,	PUNCT
ajfa-11212	206	3	the	the	DET
ajfa-11212	206	4	lowest	low	ADJ
ajfa-11212	206	5	agreement	agreement	NOUN
ajfa-11212	206	6	score	score	NOUN
ajfa-11212	206	7	(	(	PUNCT
ajfa-11212	206	8	3.60	3.60	NUM
ajfa-11212	206	9	)	)	PUNCT
ajfa-11212	206	10	was	be	AUX
ajfa-11212	206	11	reported	report	VERB
ajfa-11212	206	12	for	for	ADP
ajfa-11212	206	13	the	the	DET
ajfa-11212	206	14	fifth	fifth	ADJ
ajfa-11212	206	15	item	item	NOUN
ajfa-11212	206	16	,	,	PUNCT
ajfa-11212	206	17	which	which	PRON
ajfa-11212	206	18	states	state	VERB
ajfa-11212	206	19	that	that	SCONJ
ajfa-11212	206	20	when	when	SCONJ
ajfa-11212	206	21	there	there	PRON
ajfa-11212	206	22	is	be	VERB
ajfa-11212	206	23	a	a	DET
ajfa-11212	206	24	total	total	ADJ
ajfa-11212	206	25	discount	discount	NOUN
ajfa-11212	206	26	,	,	PUNCT
ajfa-11212	206	27	it	it	PRON
ajfa-11212	206	28	is	be	AUX
ajfa-11212	206	29	distributed	distribute	VERB
ajfa-11212	206	30	over	over	ADP
ajfa-11212	206	31	the	the	DET
ajfa-11212	206	32	items	item	NOUN
ajfa-11212	206	33	of	of	ADP
ajfa-11212	206	34	the	the	DET
ajfa-11212	206	35	contract	contract	NOUN
ajfa-11212	206	36	on	on	ADP
ajfa-11212	206	37	the	the	DET
ajfa-11212	206	38	basis	basis	NOUN
ajfa-11212	206	39	of	of	ADP
ajfa-11212	206	40	the	the	DET
ajfa-11212	206	41	selling	selling	NOUN
ajfa-11212	206	42	price	price	NOUN
ajfa-11212	206	43	and	and	CCONJ
ajfa-11212	206	44	in	in	ADP
ajfa-11212	206	45	a	a	DET
ajfa-11212	206	46	proportional	proportional	ADJ
ajfa-11212	206	47	way	way	NOUN
ajfa-11212	206	48	.	.	PUNCT
ajfa-11212	207	1	asian	asian	ADJ
ajfa-11212	207	2	journal	journal	PROPN
ajfa-11212	207	3	of	of	ADP
ajfa-11212	207	4	finance	finance	PROPN
ajfa-11212	207	5	&	&	CCONJ
ajfa-11212	207	6	accounting	accounting	PROPN
ajfa-11212	207	7	issn	issn	PROPN
ajfa-11212	207	8	1946	1946	NUM
ajfa-11212	207	9	-	-	PUNCT
ajfa-11212	207	10	052x	052x	PROPN
ajfa-11212	207	11	2017	2017	NUM
ajfa-11212	207	12	,	,	PUNCT
ajfa-11212	207	13	vol	vol	NOUN
ajfa-11212	207	14	.	.	NOUN
ajfa-11212	207	15	9	9	NUM
ajfa-11212	207	16	,	,	PUNCT
ajfa-11212	207	17	no	no	INTJ
ajfa-11212	207	18	.	.	NOUN
ajfa-11212	207	19	1	1	NUM
ajfa-11212	207	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	207	21	389	389	NUM
ajfa-11212	207	22	table	table	NOUN
ajfa-11212	207	23	5	5	NUM
ajfa-11212	207	24	.	.	PUNCT
ajfa-11212	207	25	descriptive	descriptive	ADJ
ajfa-11212	207	26	statistics	statistic	NOUN
ajfa-11212	207	27	for	for	ADP
ajfa-11212	207	28	the	the	DET
ajfa-11212	207	29	questionnaire	questionnaire	NOUN
ajfa-11212	207	30	items	item	NOUN
ajfa-11212	207	31	related	relate	VERB
ajfa-11212	207	32	to	to	ADP
ajfa-11212	207	33	compliance	compliance	NOUN
ajfa-11212	207	34	of	of	ADP
ajfa-11212	207	35	the	the	DET
ajfa-11212	207	36	jordanian	jordanian	ADJ
ajfa-11212	207	37	industrial	industrial	ADJ
ajfa-11212	207	38	corporations	corporation	NOUN
ajfa-11212	207	39	with	with	ADP
ajfa-11212	207	40	the	the	DET
ajfa-11212	207	41	accounting	accounting	NOUN
ajfa-11212	207	42	revenue	revenue	NOUN
ajfa-11212	207	43	measurement	measurement	NOUN
ajfa-11212	207	44	requirements	requirement	NOUN
ajfa-11212	207	45	of	of	ADP
ajfa-11212	207	46	the	the	DET
ajfa-11212	207	47	ifrs	ifrs	NOUN
ajfa-11212	207	48	15	15	NUM
ajfa-11212	207	49	.	.	PUNCT
ajfa-11212	208	1	no	no	DET
ajfa-11212	208	2	items	item	NOUN
ajfa-11212	208	3	mean	mean	VERB
ajfa-11212	208	4	standard	standard	NOUN
ajfa-11212	208	5	.	.	PUNCT
ajfa-11212	209	1	deviation	deviation	NOUN
ajfa-11212	209	2	rank	rank	NOUN
ajfa-11212	209	3	agreement	agreement	NOUN
ajfa-11212	209	4	degree	degree	NOUN
ajfa-11212	209	5	1	1	NUM
ajfa-11212	210	1	the	the	DET
ajfa-11212	210	2	practices	practice	NOUN
ajfa-11212	210	3	prevailing	prevail	VERB
ajfa-11212	210	4	in	in	ADP
ajfa-11212	210	5	the	the	DET
ajfa-11212	210	6	industry	industry	NOUN
ajfa-11212	210	7	are	be	AUX
ajfa-11212	210	8	taken	take	VERB
ajfa-11212	210	9	into	into	ADP
ajfa-11212	210	10	consideration	consideration	NOUN
ajfa-11212	210	11	when	when	SCONJ
ajfa-11212	210	12	determining	determine	VERB
ajfa-11212	210	13	the	the	DET
ajfa-11212	210	14	price	price	NOUN
ajfa-11212	210	15	of	of	ADP
ajfa-11212	210	16	the	the	DET
ajfa-11212	210	17	contract	contract	NOUN
ajfa-11212	210	18	3.99	3.99	NUM
ajfa-11212	210	19	1.00	1.00	NUM
ajfa-11212	210	20	3	3	NUM
ajfa-11212	210	21	high	high	ADJ
ajfa-11212	210	22	2	2	NUM
ajfa-11212	210	23	when	when	SCONJ
ajfa-11212	210	24	the	the	DET
ajfa-11212	210	25	payment	payment	NOUN
ajfa-11212	210	26	is	be	AUX
ajfa-11212	210	27	deferred	defer	VERB
ajfa-11212	210	28	,	,	PUNCT
ajfa-11212	210	29	the	the	DET
ajfa-11212	210	30	revenues	revenue	NOUN
ajfa-11212	210	31	from	from	ADP
ajfa-11212	210	32	sale	sale	NOUN
ajfa-11212	210	33	of	of	ADP
ajfa-11212	210	34	the	the	DET
ajfa-11212	210	35	goods	good	NOUN
ajfa-11212	210	36	are	be	AUX
ajfa-11212	210	37	recognized	recognize	VERB
ajfa-11212	210	38	on	on	ADP
ajfa-11212	210	39	the	the	DET
ajfa-11212	210	40	cash	cash	NOUN
ajfa-11212	210	41	sale	sale	NOUN
ajfa-11212	210	42	price	price	NOUN
ajfa-11212	210	43	and	and	CCONJ
ajfa-11212	210	44	the	the	DET
ajfa-11212	210	45	increase	increase	NOUN
ajfa-11212	210	46	is	be	AUX
ajfa-11212	210	47	treated	treat	VERB
ajfa-11212	210	48	as	as	ADP
ajfa-11212	210	49	interest	interest	NOUN
ajfa-11212	210	50	revenue	revenue	NOUN
ajfa-11212	210	51	.	.	PUNCT
ajfa-11212	211	1	3.90	3.90	NUM
ajfa-11212	211	2	1.07	1.07	NUM
ajfa-11212	211	3	4	4	NUM
ajfa-11212	211	4	high	high	ADJ
ajfa-11212	211	5	3	3	NUM
ajfa-11212	211	6	when	when	SCONJ
ajfa-11212	211	7	the	the	DET
ajfa-11212	211	8	contract	contract	NOUN
ajfa-11212	211	9	includes	include	VERB
ajfa-11212	211	10	receipt	receipt	NOUN
ajfa-11212	211	11	of	of	ADP
ajfa-11212	211	12	a	a	DET
ajfa-11212	211	13	changing	change	VERB
ajfa-11212	211	14	return	return	NOUN
ajfa-11212	212	1	,	,	PUNCT
ajfa-11212	212	2	the	the	DET
ajfa-11212	212	3	company	company	NOUN
ajfa-11212	212	4	estimates	estimate	VERB
ajfa-11212	212	5	the	the	DET
ajfa-11212	212	6	return	return	NOUN
ajfa-11212	212	7	and	and	CCONJ
ajfa-11212	212	8	lists	list	VERB
ajfa-11212	212	9	it	it	PRON
ajfa-11212	212	10	within	within	ADP
ajfa-11212	212	11	the	the	DET
ajfa-11212	212	12	transaction	transaction	NOUN
ajfa-11212	212	13	price	price	NOUN
ajfa-11212	212	14	to	to	ADP
ajfa-11212	212	15	some	some	DET
ajfa-11212	212	16	extent	extent	NOUN
ajfa-11212	212	17	.	.	PUNCT
ajfa-11212	213	1	3.67	3.67	NUM
ajfa-11212	213	2	1.08	1.08	NUM
ajfa-11212	213	3	5	5	NUM
ajfa-11212	213	4	high	high	ADJ
ajfa-11212	213	5	4	4	NUM
ajfa-11212	213	6	the	the	DET
ajfa-11212	213	7	establishment	establishment	NOUN
ajfa-11212	213	8	recognizes	recognize	VERB
ajfa-11212	213	9	the	the	DET
ajfa-11212	213	10	revenue	revenue	NOUN
ajfa-11212	213	11	from	from	ADP
ajfa-11212	213	12	the	the	DET
ajfa-11212	213	13	sale	sale	NOUN
ajfa-11212	213	14	of	of	ADP
ajfa-11212	213	15	goods	good	NOUN
ajfa-11212	213	16	upon	upon	SCONJ
ajfa-11212	213	17	transfer	transfer	NOUN
ajfa-11212	213	18	of	of	ADP
ajfa-11212	213	19	control	control	NOUN
ajfa-11212	213	20	over	over	ADP
ajfa-11212	213	21	the	the	DET
ajfa-11212	213	22	goods	good	NOUN
ajfa-11212	213	23	from	from	ADP
ajfa-11212	213	24	the	the	DET
ajfa-11212	213	25	establishment	establishment	NOUN
ajfa-11212	213	26	to	to	ADP
ajfa-11212	213	27	the	the	DET
ajfa-11212	213	28	customer	customer	NOUN
ajfa-11212	213	29	.	.	PUNCT
ajfa-11212	214	1	4.42	4.42	NUM
ajfa-11212	214	2	0.73	0.73	NUM
ajfa-11212	214	3	1	1	NUM
ajfa-11212	214	4	high	high	ADJ
ajfa-11212	214	5	5	5	NUM
ajfa-11212	214	6	when	when	SCONJ
ajfa-11212	214	7	there	there	PRON
ajfa-11212	214	8	is	be	VERB
ajfa-11212	214	9	a	a	DET
ajfa-11212	214	10	total	total	ADJ
ajfa-11212	214	11	discount	discount	NOUN
ajfa-11212	215	1	,	,	PUNCT
ajfa-11212	215	2	it	it	PRON
ajfa-11212	215	3	is	be	AUX
ajfa-11212	215	4	distributed	distribute	VERB
ajfa-11212	215	5	over	over	ADP
ajfa-11212	215	6	the	the	DET
ajfa-11212	215	7	items	item	NOUN
ajfa-11212	215	8	of	of	ADP
ajfa-11212	215	9	the	the	DET
ajfa-11212	215	10	contract	contract	NOUN
ajfa-11212	215	11	on	on	ADP
ajfa-11212	215	12	the	the	DET
ajfa-11212	215	13	basis	basis	NOUN
ajfa-11212	215	14	of	of	ADP
ajfa-11212	215	15	the	the	DET
ajfa-11212	215	16	selling	selling	NOUN
ajfa-11212	215	17	price	price	NOUN
ajfa-11212	215	18	and	and	CCONJ
ajfa-11212	215	19	in	in	ADP
ajfa-11212	215	20	a	a	DET
ajfa-11212	215	21	proportional	proportional	ADJ
ajfa-11212	215	22	way	way	NOUN
ajfa-11212	215	23	.	.	PUNCT
ajfa-11212	216	1	3.60	3.60	NUM
ajfa-11212	216	2	1.13	1.13	NUM
ajfa-11212	216	3	6	6	NUM
ajfa-11212	216	4	medium	medium	NOUN
ajfa-11212	216	5	6	6	NUM
ajfa-11212	216	6	the	the	DET
ajfa-11212	216	7	establishment	establishment	NOUN
ajfa-11212	216	8	distributes	distribute	VERB
ajfa-11212	216	9	the	the	DET
ajfa-11212	216	10	total	total	ADJ
ajfa-11212	216	11	transaction	transaction	NOUN
ajfa-11212	216	12	price	price	NOUN
ajfa-11212	216	13	if	if	SCONJ
ajfa-11212	216	14	the	the	DET
ajfa-11212	216	15	contract	contract	NOUN
ajfa-11212	216	16	includes	include	VERB
ajfa-11212	216	17	a	a	DET
ajfa-11212	216	18	total	total	NOUN
ajfa-11212	216	19	of	of	ADP
ajfa-11212	216	20	revenue	revenue	NOUN
ajfa-11212	216	21	on	on	ADP
ajfa-11212	216	22	the	the	DET
ajfa-11212	216	23	basis	basis	NOUN
ajfa-11212	216	24	of	of	ADP
ajfa-11212	216	25	separate	separate	ADJ
ajfa-11212	216	26	selling	selling	NOUN
ajfa-11212	216	27	prices	price	NOUN
ajfa-11212	216	28	for	for	ADP
ajfa-11212	216	29	each	each	DET
ajfa-11212	216	30	revenue	revenue	NOUN
ajfa-11212	216	31	item	item	NOUN
ajfa-11212	216	32	.	.	PUNCT
ajfa-11212	217	1	4.19	4.19	NUM
ajfa-11212	217	2	0.83	0.83	NUM
ajfa-11212	217	3	2	2	NUM
ajfa-11212	217	4	high	high	ADJ
ajfa-11212	217	5	total	total	NOUN
ajfa-11212	217	6	means	mean	VERB
ajfa-11212	217	7	3.96	3.96	NUM
ajfa-11212	217	8	0.78	0.78	NUM
ajfa-11212	217	9	high	high	ADV
ajfa-11212	217	10	the	the	DET
ajfa-11212	217	11	statistical	statistical	ADJ
ajfa-11212	217	12	analysis	analysis	NOUN
ajfa-11212	217	13	results	result	NOUN
ajfa-11212	217	14	given	give	VERB
ajfa-11212	217	15	in	in	ADP
ajfa-11212	217	16	table	table	NOUN
ajfa-11212	217	17	6	6	NUM
ajfa-11212	217	18	bring	bring	VERB
ajfa-11212	217	19	to	to	PART
ajfa-11212	217	20	light	light	NOUN
ajfa-11212	217	21	that	that	SCONJ
ajfa-11212	217	22	the	the	DET
ajfa-11212	217	23	sample	sample	NOUN
ajfa-11212	217	24	members	member	NOUN
ajfa-11212	217	25	’	'	PUNCT
ajfa-11212	217	26	overall	overall	ADJ
ajfa-11212	217	27	total	total	ADJ
ajfa-11212	217	28	score	score	NOUN
ajfa-11212	217	29	of	of	ADP
ajfa-11212	217	30	agreement	agreement	NOUN
ajfa-11212	217	31	on	on	ADP
ajfa-11212	217	32	compliance	compliance	NOUN
ajfa-11212	217	33	of	of	ADP
ajfa-11212	217	34	the	the	DET
ajfa-11212	217	35	jordanian	jordanian	ADJ
ajfa-11212	217	36	industrial	industrial	ADJ
ajfa-11212	217	37	corporations	corporation	NOUN
ajfa-11212	217	38	with	with	ADP
ajfa-11212	217	39	the	the	DET
ajfa-11212	217	40	accounting	accounting	NOUN
ajfa-11212	217	41	disclosure	disclosure	NOUN
ajfa-11212	217	42	requirements	requirement	NOUN
ajfa-11212	217	43	of	of	ADP
ajfa-11212	217	44	the	the	DET
ajfa-11212	217	45	ifrs	ifrs	NOUN
ajfa-11212	217	46	15	15	NUM
ajfa-11212	217	47	is	be	AUX
ajfa-11212	217	48	medium	medium	ADJ
ajfa-11212	217	49	(	(	PUNCT
ajfa-11212	217	50	2.94	2.94	NUM
ajfa-11212	217	51	)	)	PUNCT
ajfa-11212	217	52	.	.	PUNCT
ajfa-11212	218	1	additionally	additionally	ADV
ajfa-11212	218	2	,	,	PUNCT
ajfa-11212	218	3	this	this	DET
ajfa-11212	218	4	table	table	NOUN
ajfa-11212	218	5	points	point	VERB
ajfa-11212	218	6	out	out	ADP
ajfa-11212	218	7	that	that	SCONJ
ajfa-11212	218	8	the	the	DET
ajfa-11212	218	9	respondents	respondent	NOUN
ajfa-11212	218	10	’	'	PUNCT
ajfa-11212	218	11	highest	high	ADJ
ajfa-11212	218	12	mean	mean	ADJ
ajfa-11212	218	13	agreement	agreement	NOUN
ajfa-11212	218	14	score	score	NOUN
ajfa-11212	218	15	was	be	AUX
ajfa-11212	218	16	medium	medium	ADJ
ajfa-11212	218	17	(	(	PUNCT
ajfa-11212	218	18	3.02	3.02	NUM
ajfa-11212	218	19	)	)	PUNCT
ajfa-11212	218	20	and	and	CCONJ
ajfa-11212	218	21	related	relate	VERB
ajfa-11212	218	22	to	to	ADP
ajfa-11212	218	23	the	the	DET
ajfa-11212	218	24	fifth	fifth	ADJ
ajfa-11212	218	25	item	item	NOUN
ajfa-11212	218	26	,	,	PUNCT
ajfa-11212	218	27	which	which	PRON
ajfa-11212	218	28	states	state	VERB
ajfa-11212	218	29	that	that	SCONJ
ajfa-11212	218	30	the	the	DET
ajfa-11212	218	31	establishment	establishment	NOUN
ajfa-11212	218	32	provides	provide	VERB
ajfa-11212	218	33	quantitative	quantitative	ADJ
ajfa-11212	218	34	and	and	CCONJ
ajfa-11212	218	35	descriptive	descriptive	ADJ
ajfa-11212	218	36	information	information	NOUN
ajfa-11212	218	37	on	on	ADP
ajfa-11212	218	38	any	any	DET
ajfa-11212	218	39	recognized	recognize	VERB
ajfa-11212	218	40	assets	asset	NOUN
ajfa-11212	218	41	resulting	result	VERB
ajfa-11212	218	42	from	from	ADP
ajfa-11212	218	43	the	the	DET
ajfa-11212	218	44	costs	cost	NOUN
ajfa-11212	218	45	of	of	ADP
ajfa-11212	218	46	obtaining	obtain	VERB
ajfa-11212	218	47	and	and	CCONJ
ajfa-11212	218	48	accomplishing	accomplish	VERB
ajfa-11212	218	49	contracts	contract	NOUN
ajfa-11212	218	50	with	with	ADP
ajfa-11212	218	51	customers	customer	NOUN
ajfa-11212	218	52	.	.	PUNCT
ajfa-11212	219	1	on	on	ADP
ajfa-11212	219	2	the	the	DET
ajfa-11212	219	3	other	other	ADJ
ajfa-11212	219	4	hand	hand	NOUN
ajfa-11212	219	5	,	,	PUNCT
ajfa-11212	219	6	the	the	DET
ajfa-11212	219	7	lowest	low	ADJ
ajfa-11212	219	8	mean	mean	NOUN
ajfa-11212	219	9	agreement	agreement	NOUN
ajfa-11212	219	10	score	score	NOUN
ajfa-11212	219	11	(	(	PUNCT
ajfa-11212	219	12	2.56	2.56	NUM
ajfa-11212	219	13	)	)	PUNCT
ajfa-11212	219	14	was	be	AUX
ajfa-11212	219	15	medium	medium	ADJ
ajfa-11212	219	16	and	and	CCONJ
ajfa-11212	219	17	associated	associate	VERB
ajfa-11212	219	18	with	with	ADP
ajfa-11212	219	19	item	item	NOUN
ajfa-11212	219	20	7	7	NUM
ajfa-11212	219	21	(	(	PUNCT
ajfa-11212	219	22	the	the	DET
ajfa-11212	219	23	entity	entity	NOUN
ajfa-11212	219	24	shows	show	VERB
ajfa-11212	219	25	information	information	NOUN
ajfa-11212	219	26	about	about	ADP
ajfa-11212	219	27	the	the	DET
ajfa-11212	219	28	performance	performance	NOUN
ajfa-11212	219	29	obligations	obligation	NOUN
ajfa-11212	219	30	arising	arise	VERB
ajfa-11212	219	31	from	from	ADP
ajfa-11212	219	32	contracts	contract	NOUN
ajfa-11212	219	33	with	with	ADP
ajfa-11212	219	34	customers	customer	NOUN
ajfa-11212	219	35	)	)	PUNCT
ajfa-11212	219	36	.	.	PUNCT
ajfa-11212	220	1	asian	asian	ADJ
ajfa-11212	220	2	journal	journal	PROPN
ajfa-11212	220	3	of	of	ADP
ajfa-11212	220	4	finance	finance	PROPN
ajfa-11212	220	5	&	&	CCONJ
ajfa-11212	220	6	accounting	accounting	PROPN
ajfa-11212	220	7	issn	issn	PROPN
ajfa-11212	220	8	1946	1946	NUM
ajfa-11212	220	9	-	-	PUNCT
ajfa-11212	220	10	052x	052x	PROPN
ajfa-11212	220	11	2017	2017	NUM
ajfa-11212	220	12	,	,	PUNCT
ajfa-11212	220	13	vol	vol	NOUN
ajfa-11212	220	14	.	.	NOUN
ajfa-11212	220	15	9	9	NUM
ajfa-11212	220	16	,	,	PUNCT
ajfa-11212	220	17	no	no	INTJ
ajfa-11212	220	18	.	.	NOUN
ajfa-11212	220	19	1	1	NUM
ajfa-11212	220	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	220	21	390	390	NUM
ajfa-11212	220	22	table	table	NOUN
ajfa-11212	220	23	6	6	NUM
ajfa-11212	220	24	.	.	PUNCT
ajfa-11212	220	25	descriptive	descriptive	ADJ
ajfa-11212	220	26	statistics	statistic	NOUN
ajfa-11212	220	27	for	for	ADP
ajfa-11212	220	28	the	the	DET
ajfa-11212	220	29	questionnaire	questionnaire	NOUN
ajfa-11212	220	30	items	item	NOUN
ajfa-11212	220	31	related	relate	VERB
ajfa-11212	220	32	to	to	ADP
ajfa-11212	220	33	compliance	compliance	NOUN
ajfa-11212	220	34	of	of	ADP
ajfa-11212	220	35	the	the	DET
ajfa-11212	220	36	jordanian	jordanian	ADJ
ajfa-11212	220	37	industrial	industrial	ADJ
ajfa-11212	220	38	corporations	corporation	NOUN
ajfa-11212	220	39	with	with	ADP
ajfa-11212	220	40	the	the	DET
ajfa-11212	220	41	accounting	accounting	NOUN
ajfa-11212	220	42	disclosure	disclosure	NOUN
ajfa-11212	220	43	requirements	requirement	NOUN
ajfa-11212	220	44	of	of	ADP
ajfa-11212	220	45	the	the	DET
ajfa-11212	220	46	ifrs	ifrs	NOUN
ajfa-11212	220	47	15	15	NUM
ajfa-11212	220	48	.	.	PUNCT
ajfa-11212	221	1	no	no	DET
ajfa-11212	221	2	items	item	NOUN
ajfa-11212	221	3	mean	mean	VERB
ajfa-11212	221	4	standard	standard	NOUN
ajfa-11212	221	5	.	.	PUNCT
ajfa-11212	222	1	deviation	deviation	NOUN
ajfa-11212	222	2	rank	rank	NOUN
ajfa-11212	222	3	agreement	agreement	NOUN
ajfa-11212	222	4	degree	degree	NOUN
ajfa-11212	222	5	1	1	NUM
ajfa-11212	222	6	the	the	DET
ajfa-11212	222	7	establishment	establishment	NOUN
ajfa-11212	222	8	shows	show	VERB
ajfa-11212	222	9	the	the	DET
ajfa-11212	222	10	revenues	revenue	NOUN
ajfa-11212	222	11	from	from	ADP
ajfa-11212	222	12	contracts	contract	NOUN
ajfa-11212	222	13	with	with	ADP
ajfa-11212	222	14	customers	customer	NOUN
ajfa-11212	222	15	separately	separately	ADV
ajfa-11212	222	16	from	from	ADP
ajfa-11212	222	17	the	the	DET
ajfa-11212	222	18	other	other	ADJ
ajfa-11212	222	19	sources	source	NOUN
ajfa-11212	222	20	of	of	ADP
ajfa-11212	222	21	revenues	revenue	NOUN
ajfa-11212	222	22	for	for	ADP
ajfa-11212	222	23	the	the	DET
ajfa-11212	222	24	establishment	establishment	NOUN
ajfa-11212	222	25	.	.	PUNCT
ajfa-11212	223	1	3.63	3.63	NUM
ajfa-11212	223	2	1.22	1.22	NUM
ajfa-11212	223	3	1	1	NUM
ajfa-11212	223	4	medium	medium	NOUN
ajfa-11212	223	5	2	2	NUM
ajfa-11212	223	6	the	the	DET
ajfa-11212	223	7	establishment	establishment	NOUN
ajfa-11212	223	8	discloses	disclose	VERB
ajfa-11212	223	9	the	the	DET
ajfa-11212	223	10	nature	nature	NOUN
ajfa-11212	223	11	,	,	PUNCT
ajfa-11212	223	12	timing	timing	NOUN
ajfa-11212	223	13	,	,	PUNCT
ajfa-11212	223	14	amounts	amount	NOUN
ajfa-11212	223	15	,	,	PUNCT
ajfa-11212	223	16	and	and	CCONJ
ajfa-11212	223	17	cases	case	NOUN
ajfa-11212	223	18	of	of	ADP
ajfa-11212	223	19	uncertainties	uncertainty	NOUN
ajfa-11212	223	20	of	of	ADP
ajfa-11212	223	21	related	relate	VERB
ajfa-11212	223	22	to	to	ADP
ajfa-11212	223	23	revenue	revenue	NOUN
ajfa-11212	223	24	and	and	CCONJ
ajfa-11212	223	25	the	the	DET
ajfa-11212	223	26	cash	cash	NOUN
ajfa-11212	223	27	flows	flow	VERB
ajfa-11212	223	28	from	from	ADP
ajfa-11212	223	29	the	the	DET
ajfa-11212	223	30	contracts	contract	NOUN
ajfa-11212	223	31	with	with	ADP
ajfa-11212	223	32	customers	customer	NOUN
ajfa-11212	223	33	.	.	PUNCT
ajfa-11212	224	1	2.80	2.80	NUM
ajfa-11212	224	2	1.14	1.14	NUM
ajfa-11212	224	3	5	5	NUM
ajfa-11212	224	4	medium	medium	NOUN
ajfa-11212	224	5	3	3	NUM
ajfa-11212	224	6	the	the	DET
ajfa-11212	224	7	establishment	establishment	NOUN
ajfa-11212	224	8	provides	provide	VERB
ajfa-11212	224	9	quantitative	quantitative	ADJ
ajfa-11212	224	10	and	and	CCONJ
ajfa-11212	224	11	descriptive	descriptive	ADJ
ajfa-11212	224	12	information	information	NOUN
ajfa-11212	224	13	about	about	ADP
ajfa-11212	224	14	its	its	PRON
ajfa-11212	224	15	contracts	contract	NOUN
ajfa-11212	224	16	with	with	ADP
ajfa-11212	224	17	the	the	DET
ajfa-11212	224	18	customers	customer	NOUN
ajfa-11212	224	19	and	and	CCONJ
ajfa-11212	224	20	the	the	DET
ajfa-11212	224	21	methods	method	NOUN
ajfa-11212	224	22	used	use	VERB
ajfa-11212	224	23	to	to	PART
ajfa-11212	224	24	recognize	recognize	VERB
ajfa-11212	224	25	the	the	DET
ajfa-11212	224	26	revenue	revenue	NOUN
ajfa-11212	224	27	.	.	PUNCT
ajfa-11212	225	1	3.01	3.01	NUM
ajfa-11212	225	2	1.08	1.08	NUM
ajfa-11212	225	3	3	3	NUM
ajfa-11212	225	4	medium	medium	NOUN
ajfa-11212	225	5	4	4	NUM
ajfa-11212	225	6	the	the	DET
ajfa-11212	225	7	establishment	establishment	NOUN
ajfa-11212	225	8	provides	provide	VERB
ajfa-11212	225	9	quantitative	quantitative	ADJ
ajfa-11212	225	10	and	and	CCONJ
ajfa-11212	225	11	descriptive	descriptive	ADJ
ajfa-11212	225	12	information	information	NOUN
ajfa-11212	225	13	about	about	ADP
ajfa-11212	225	14	the	the	DET
ajfa-11212	225	15	important	important	ADJ
ajfa-11212	225	16	rules	rule	NOUN
ajfa-11212	225	17	and	and	CCONJ
ajfa-11212	225	18	evaluations	evaluation	NOUN
ajfa-11212	225	19	which	which	PRON
ajfa-11212	225	20	affect	affect	VERB
ajfa-11212	225	21	determination	determination	NOUN
ajfa-11212	225	22	of	of	ADP
ajfa-11212	225	23	the	the	DET
ajfa-11212	225	24	timing	timing	NOUN
ajfa-11212	225	25	and	and	CCONJ
ajfa-11212	225	26	amounts	amount	NOUN
ajfa-11212	225	27	of	of	ADP
ajfa-11212	225	28	revenues	revenue	NOUN
ajfa-11212	225	29	from	from	ADP
ajfa-11212	225	30	contracts	contract	NOUN
ajfa-11212	225	31	with	with	ADP
ajfa-11212	225	32	the	the	DET
ajfa-11212	225	33	customers	customer	NOUN
ajfa-11212	225	34	.	.	PUNCT
ajfa-11212	226	1	2.88	2.88	NUM
ajfa-11212	226	2	1.17	1.17	NUM
ajfa-11212	226	3	4	4	NUM
ajfa-11212	226	4	medium	medium	NOUN
ajfa-11212	226	5	5	5	NUM
ajfa-11212	226	6	the	the	DET
ajfa-11212	226	7	establishment	establishment	NOUN
ajfa-11212	226	8	provides	provide	VERB
ajfa-11212	226	9	quantitative	quantitative	ADJ
ajfa-11212	226	10	and	and	CCONJ
ajfa-11212	226	11	descriptive	descriptive	ADJ
ajfa-11212	226	12	information	information	NOUN
ajfa-11212	226	13	on	on	ADP
ajfa-11212	226	14	any	any	DET
ajfa-11212	226	15	recognized	recognize	VERB
ajfa-11212	226	16	assets	asset	NOUN
ajfa-11212	226	17	resulting	result	VERB
ajfa-11212	226	18	from	from	ADP
ajfa-11212	226	19	the	the	DET
ajfa-11212	226	20	costs	cost	NOUN
ajfa-11212	226	21	of	of	ADP
ajfa-11212	226	22	obtaining	obtain	VERB
ajfa-11212	226	23	and	and	CCONJ
ajfa-11212	226	24	accomplishing	accomplish	VERB
ajfa-11212	226	25	contracts	contract	NOUN
ajfa-11212	226	26	with	with	ADP
ajfa-11212	226	27	customers	customer	NOUN
ajfa-11212	226	28	.	.	PUNCT
ajfa-11212	227	1	3.02	3.02	NUM
ajfa-11212	227	2	1.24	1.24	NUM
ajfa-11212	227	3	2	2	NUM
ajfa-11212	227	4	medium	medium	NOUN
ajfa-11212	227	5	6	6	NUM
ajfa-11212	227	6	the	the	DET
ajfa-11212	227	7	establishment	establishment	NOUN
ajfa-11212	227	8	presents	present	VERB
ajfa-11212	227	9	the	the	DET
ajfa-11212	227	10	opening	opening	NOUN
ajfa-11212	227	11	and	and	CCONJ
ajfa-11212	227	12	closing	closing	NOUN
ajfa-11212	227	13	balances	balance	NOUN
ajfa-11212	227	14	of	of	ADP
ajfa-11212	227	15	the	the	DET
ajfa-11212	227	16	accounts	account	NOUN
ajfa-11212	227	17	receivable	receivable	ADJ
ajfa-11212	227	18	,	,	PUNCT
ajfa-11212	227	19	assets	asset	NOUN
ajfa-11212	227	20	,	,	PUNCT
ajfa-11212	227	21	and	and	CCONJ
ajfa-11212	227	22	liabilities	liability	NOUN
ajfa-11212	227	23	arising	arise	VERB
ajfa-11212	227	24	from	from	ADP
ajfa-11212	227	25	contracts	contract	NOUN
ajfa-11212	227	26	with	with	ADP
ajfa-11212	227	27	customers	customer	NOUN
ajfa-11212	227	28	.	.	PUNCT
ajfa-11212	228	1	2.69	2.69	NUM
ajfa-11212	228	2	1.21	1.21	NUM
ajfa-11212	228	3	6	6	NUM
ajfa-11212	228	4	medium	medium	NOUN
ajfa-11212	228	5	7	7	NUM
ajfa-11212	228	6	the	the	DET
ajfa-11212	228	7	entity	entity	NOUN
ajfa-11212	228	8	shows	show	VERB
ajfa-11212	228	9	information	information	NOUN
ajfa-11212	228	10	about	about	ADP
ajfa-11212	228	11	the	the	DET
ajfa-11212	228	12	performance	performance	NOUN
ajfa-11212	228	13	obligations	obligation	NOUN
ajfa-11212	228	14	arising	arise	VERB
ajfa-11212	228	15	from	from	ADP
ajfa-11212	228	16	contracts	contract	NOUN
ajfa-11212	228	17	with	with	ADP
ajfa-11212	228	18	customers	customer	NOUN
ajfa-11212	228	19	.	.	PUNCT
ajfa-11212	229	1	2.56	2.56	NUM
ajfa-11212	229	2	1.17	1.17	NUM
ajfa-11212	229	3	7	7	NUM
ajfa-11212	229	4	medium	medium	NOUN
ajfa-11212	229	5	total	total	NOUN
ajfa-11212	229	6	means	mean	VERB
ajfa-11212	229	7	2.94	2.94	NUM
ajfa-11212	229	8	0.75	0.75	NUM
ajfa-11212	229	9	medium	medium	NOUN
ajfa-11212	229	10	the	the	DET
ajfa-11212	229	11	outcomes	outcome	NOUN
ajfa-11212	229	12	of	of	ADP
ajfa-11212	229	13	statistical	statistical	ADJ
ajfa-11212	229	14	analysis	analysis	NOUN
ajfa-11212	229	15	displayed	display	VERB
ajfa-11212	229	16	in	in	ADP
ajfa-11212	229	17	table	table	NOUN
ajfa-11212	229	18	7	7	NUM
ajfa-11212	229	19	disclose	disclose	VERB
ajfa-11212	229	20	that	that	SCONJ
ajfa-11212	229	21	the	the	DET
ajfa-11212	229	22	respondents	respondent	NOUN
ajfa-11212	229	23	’	’	PART
ajfa-11212	229	24	overall	overall	ADJ
ajfa-11212	229	25	total	total	ADJ
ajfa-11212	229	26	score	score	NOUN
ajfa-11212	229	27	of	of	ADP
ajfa-11212	229	28	agreement	agreement	NOUN
ajfa-11212	229	29	on	on	ADP
ajfa-11212	229	30	the	the	DET
ajfa-11212	229	31	items	item	NOUN
ajfa-11212	229	32	pertaining	pertain	VERB
ajfa-11212	229	33	to	to	ADP
ajfa-11212	229	34	obstacles	obstacle	NOUN
ajfa-11212	229	35	to	to	ADP
ajfa-11212	229	36	application	application	NOUN
ajfa-11212	229	37	of	of	ADP
ajfa-11212	229	38	the	the	DET
ajfa-11212	229	39	ifrs	ifrs	NOUN
ajfa-11212	229	40	15	15	NUM
ajfa-11212	229	41	by	by	ADP
ajfa-11212	229	42	the	the	DET
ajfa-11212	229	43	jordanian	jordanian	ADJ
ajfa-11212	229	44	industrial	industrial	ADJ
ajfa-11212	229	45	corporations	corporation	NOUN
ajfa-11212	229	46	is	be	AUX
ajfa-11212	229	47	high	high	ADJ
ajfa-11212	229	48	(	(	PUNCT
ajfa-11212	229	49	4.17	4.17	NUM
ajfa-11212	229	50	)	)	PUNCT
ajfa-11212	229	51	.	.	PUNCT
ajfa-11212	230	1	moreover	moreover	ADV
ajfa-11212	230	2	,	,	PUNCT
ajfa-11212	230	3	table	table	NOUN
ajfa-11212	230	4	7	7	NUM
ajfa-11212	230	5	points	point	NOUN
ajfa-11212	230	6	out	out	ADP
ajfa-11212	230	7	that	that	SCONJ
ajfa-11212	230	8	the	the	DET
ajfa-11212	230	9	sample	sample	NOUN
ajfa-11212	230	10	members	member	NOUN
ajfa-11212	230	11	expressed	express	VERB
ajfa-11212	230	12	the	the	DET
ajfa-11212	230	13	highest	high	ADJ
ajfa-11212	230	14	level	level	NOUN
ajfa-11212	230	15	of	of	ADP
ajfa-11212	230	16	agreement	agreement	NOUN
ajfa-11212	230	17	(	(	PUNCT
ajfa-11212	230	18	4.4	4.4	NUM
ajfa-11212	230	19	)	)	PUNCT
ajfa-11212	230	20	with	with	ADP
ajfa-11212	230	21	the	the	DET
ajfa-11212	230	22	fourth	fourth	ADJ
ajfa-11212	230	23	listed	list	VERB
ajfa-11212	230	24	obstacle	obstacle	NOUN
ajfa-11212	230	25	,	,	PUNCT
ajfa-11212	230	26	that	that	ADV
ajfa-11212	230	27	is	is	ADV
ajfa-11212	230	28	,	,	PUNCT
ajfa-11212	230	29	management	management	NOUN
ajfa-11212	230	30	's	's	PART
ajfa-11212	230	31	lack	lack	NOUN
ajfa-11212	230	32	of	of	ADP
ajfa-11212	230	33	awareness	awareness	NOUN
ajfa-11212	230	34	of	of	ADP
ajfa-11212	230	35	the	the	DET
ajfa-11212	230	36	importance	importance	NOUN
ajfa-11212	230	37	of	of	ADP
ajfa-11212	230	38	the	the	DET
ajfa-11212	230	39	ifrss	ifrss	NOUN
ajfa-11212	230	40	and	and	CCONJ
ajfa-11212	230	41	the	the	DET
ajfa-11212	230	42	improvements	improvement	NOUN
ajfa-11212	230	43	on	on	ADP
ajfa-11212	230	44	them	they	PRON
ajfa-11212	230	45	.	.	PUNCT
ajfa-11212	231	1	meanwhile	meanwhile	ADV
ajfa-11212	231	2	,	,	PUNCT
ajfa-11212	231	3	the	the	DET
ajfa-11212	231	4	lowest	low	ADJ
ajfa-11212	231	5	mean	mean	ADJ
ajfa-11212	231	6	level	level	NOUN
ajfa-11212	231	7	of	of	ADP
ajfa-11212	231	8	agreement	agreement	NOUN
ajfa-11212	231	9	,	,	PUNCT
ajfa-11212	231	10	which	which	PRON
ajfa-11212	231	11	too	too	ADV
ajfa-11212	231	12	was	be	AUX
ajfa-11212	231	13	nonetheless	nonetheless	ADV
ajfa-11212	231	14	high	high	ADJ
ajfa-11212	231	15	(	(	PUNCT
ajfa-11212	231	16	3.96	3.96	NUM
ajfa-11212	231	17	)	)	PUNCT
ajfa-11212	231	18	,	,	PUNCT
ajfa-11212	231	19	was	be	AUX
ajfa-11212	231	20	associated	associate	VERB
ajfa-11212	231	21	with	with	ADP
ajfa-11212	231	22	the	the	DET
ajfa-11212	231	23	fifth	fifth	ADJ
ajfa-11212	231	24	listed	list	VERB
ajfa-11212	231	25	obstacle	obstacle	NOUN
ajfa-11212	231	26	,	,	PUNCT
ajfa-11212	231	27	namely	namely	ADV
ajfa-11212	231	28	,	,	PUNCT
ajfa-11212	231	29	inadequacy	inadequacy	NOUN
ajfa-11212	231	30	of	of	ADP
ajfa-11212	231	31	the	the	DET
ajfa-11212	231	32	training	training	NOUN
ajfa-11212	231	33	programs	program	NOUN
ajfa-11212	231	34	held	hold	VERB
ajfa-11212	231	35	in	in	ADP
ajfa-11212	231	36	the	the	DET
ajfa-11212	231	37	domain	domain	NOUN
ajfa-11212	231	38	of	of	ADP
ajfa-11212	231	39	the	the	DET
ajfa-11212	231	40	ifrss	ifrss	NOUN
ajfa-11212	231	41	and	and	CCONJ
ajfa-11212	231	42	the	the	DET
ajfa-11212	231	43	most	most	ADV
ajfa-11212	231	44	important	important	ADJ
ajfa-11212	231	45	amendments	amendment	NOUN
ajfa-11212	231	46	to	to	ADP
ajfa-11212	231	47	them	they	PRON
ajfa-11212	231	48	.	.	PUNCT
ajfa-11212	232	1	asian	asian	ADJ
ajfa-11212	232	2	journal	journal	PROPN
ajfa-11212	232	3	of	of	ADP
ajfa-11212	232	4	finance	finance	PROPN
ajfa-11212	232	5	&	&	CCONJ
ajfa-11212	232	6	accounting	accounting	PROPN
ajfa-11212	232	7	issn	issn	PROPN
ajfa-11212	232	8	1946	1946	NUM
ajfa-11212	232	9	-	-	PUNCT
ajfa-11212	232	10	052x	052x	PROPN
ajfa-11212	232	11	2017	2017	NUM
ajfa-11212	232	12	,	,	PUNCT
ajfa-11212	232	13	vol	vol	NOUN
ajfa-11212	232	14	.	.	NOUN
ajfa-11212	232	15	9	9	NUM
ajfa-11212	232	16	,	,	PUNCT
ajfa-11212	232	17	no	no	INTJ
ajfa-11212	232	18	.	.	NOUN
ajfa-11212	232	19	1	1	NUM
ajfa-11212	232	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	232	21	391	391	NUM
ajfa-11212	232	22	table	table	NOUN
ajfa-11212	232	23	7	7	NUM
ajfa-11212	232	24	.	.	PUNCT
ajfa-11212	232	25	descriptive	descriptive	ADJ
ajfa-11212	232	26	statistics	statistic	NOUN
ajfa-11212	232	27	for	for	ADP
ajfa-11212	232	28	the	the	DET
ajfa-11212	232	29	questionnaire	questionnaire	NOUN
ajfa-11212	232	30	items	item	NOUN
ajfa-11212	232	31	related	relate	VERB
ajfa-11212	232	32	to	to	ADP
ajfa-11212	232	33	the	the	DET
ajfa-11212	232	34	obstacles	obstacle	NOUN
ajfa-11212	232	35	to	to	ADP
ajfa-11212	232	36	application	application	NOUN
ajfa-11212	232	37	of	of	ADP
ajfa-11212	232	38	the	the	DET
ajfa-11212	232	39	ifrs	ifrs	NOUN
ajfa-11212	232	40	15	15	NUM
ajfa-11212	232	41	by	by	ADP
ajfa-11212	232	42	the	the	DET
ajfa-11212	232	43	jordanian	jordanian	ADJ
ajfa-11212	232	44	industrial	industrial	ADJ
ajfa-11212	232	45	corporations	corporation	NOUN
ajfa-11212	232	46	no	no	DET
ajfa-11212	232	47	items	item	NOUN
ajfa-11212	232	48	mean	mean	VERB
ajfa-11212	232	49	standard	standard	NOUN
ajfa-11212	232	50	.	.	PUNCT
ajfa-11212	233	1	deviation	deviation	NOUN
ajfa-11212	233	2	rank	rank	NOUN
ajfa-11212	233	3	agreement	agreement	NOUN
ajfa-11212	233	4	degree	degree	NOUN
ajfa-11212	233	5	1	1	NUM
ajfa-11212	233	6	unavailability	unavailability	NOUN
ajfa-11212	233	7	of	of	ADP
ajfa-11212	233	8	the	the	DET
ajfa-11212	233	9	scientific	scientific	ADJ
ajfa-11212	233	10	and	and	CCONJ
ajfa-11212	233	11	practical	practical	ADJ
ajfa-11212	233	12	qualifications	qualification	NOUN
ajfa-11212	233	13	sufficient	sufficient	ADJ
ajfa-11212	233	14	for	for	ADP
ajfa-11212	233	15	the	the	DET
ajfa-11212	233	16	employees	employee	NOUN
ajfa-11212	233	17	of	of	ADP
ajfa-11212	233	18	the	the	DET
ajfa-11212	233	19	financial	financial	ADJ
ajfa-11212	233	20	department	department	NOUN
ajfa-11212	233	21	in	in	ADP
ajfa-11212	233	22	the	the	DET
ajfa-11212	233	23	industrial	industrial	ADJ
ajfa-11212	233	24	companies	company	NOUN
ajfa-11212	233	25	.	.	PUNCT
ajfa-11212	234	1	4.10	4.10	NUM
ajfa-11212	234	2	0.96	0.96	NUM
ajfa-11212	234	3	4	4	NUM
ajfa-11212	234	4	high	high	ADJ
ajfa-11212	234	5	2	2	NUM
ajfa-11212	234	6	difficulty	difficulty	NOUN
ajfa-11212	234	7	in	in	ADP
ajfa-11212	234	8	understanding	understanding	NOUN
ajfa-11212	234	9	and	and	CCONJ
ajfa-11212	234	10	interpreting	interpret	VERB
ajfa-11212	234	11	the	the	DET
ajfa-11212	234	12	requirements	requirement	NOUN
ajfa-11212	234	13	of	of	ADP
ajfa-11212	234	14	ifrs	ifrs	PROPN
ajfa-11212	234	15	15	15	NUM
ajfa-11212	234	16	.	.	PUNCT
ajfa-11212	235	1	4.12	4.12	NUM
ajfa-11212	235	2	0.97	0.97	NUM
ajfa-11212	235	3	3	3	NUM
ajfa-11212	235	4	high	high	ADJ
ajfa-11212	235	5	3	3	NUM
ajfa-11212	235	6	there	there	PRON
ajfa-11212	235	7	are	be	VERB
ajfa-11212	235	8	no	no	DET
ajfa-11212	235	9	sufficient	sufficient	ADJ
ajfa-11212	235	10	accounting	accounting	NOUN
ajfa-11212	235	11	systems	system	NOUN
ajfa-11212	235	12	to	to	PART
ajfa-11212	235	13	facilitate	facilitate	VERB
ajfa-11212	235	14	the	the	DET
ajfa-11212	235	15	application	application	NOUN
ajfa-11212	235	16	of	of	ADP
ajfa-11212	235	17	the	the	DET
ajfa-11212	235	18	accounting	accounting	NOUN
ajfa-11212	235	19	treatments	treatment	NOUN
ajfa-11212	235	20	specific	specific	ADJ
ajfa-11212	235	21	to	to	ADP
ajfa-11212	235	22	revenue	revenue	NOUN
ajfa-11212	235	23	from	from	ADP
ajfa-11212	235	24	contracts	contract	NOUN
ajfa-11212	235	25	with	with	ADP
ajfa-11212	235	26	customers	customer	NOUN
ajfa-11212	235	27	.	.	PUNCT
ajfa-11212	236	1	4.38	4.38	NUM
ajfa-11212	236	2	0.88	0.88	NUM
ajfa-11212	236	3	2	2	NUM
ajfa-11212	236	4	high	high	ADJ
ajfa-11212	236	5	4	4	NUM
ajfa-11212	236	6	management	management	NOUN
ajfa-11212	236	7	's	's	PART
ajfa-11212	236	8	lack	lack	NOUN
ajfa-11212	236	9	of	of	ADP
ajfa-11212	236	10	awareness	awareness	NOUN
ajfa-11212	236	11	of	of	ADP
ajfa-11212	236	12	the	the	DET
ajfa-11212	236	13	importance	importance	NOUN
ajfa-11212	236	14	of	of	ADP
ajfa-11212	236	15	the	the	DET
ajfa-11212	236	16	ifrss	ifrss	NOUN
ajfa-11212	236	17	and	and	CCONJ
ajfa-11212	236	18	the	the	DET
ajfa-11212	236	19	improvements	improvement	NOUN
ajfa-11212	236	20	on	on	ADP
ajfa-11212	236	21	them	they	PRON
ajfa-11212	236	22	.	.	PUNCT
ajfa-11212	237	1	4.40	4.40	NUM
ajfa-11212	237	2	0.79	0.79	NUM
ajfa-11212	237	3	1	1	NUM
ajfa-11212	237	4	high	high	ADJ
ajfa-11212	237	5	5	5	NUM
ajfa-11212	237	6	inadequacy	inadequacy	NOUN
ajfa-11212	237	7	of	of	ADP
ajfa-11212	237	8	the	the	DET
ajfa-11212	237	9	training	training	NOUN
ajfa-11212	237	10	programs	program	NOUN
ajfa-11212	237	11	held	hold	VERB
ajfa-11212	237	12	in	in	ADP
ajfa-11212	237	13	the	the	DET
ajfa-11212	237	14	domain	domain	NOUN
ajfa-11212	237	15	of	of	ADP
ajfa-11212	237	16	the	the	DET
ajfa-11212	237	17	ifrss	ifrss	NOUN
ajfa-11212	237	18	and	and	CCONJ
ajfa-11212	237	19	the	the	DET
ajfa-11212	237	20	most	most	ADV
ajfa-11212	237	21	important	important	ADJ
ajfa-11212	237	22	amendments	amendment	NOUN
ajfa-11212	237	23	to	to	ADP
ajfa-11212	237	24	them	they	PRON
ajfa-11212	237	25	.	.	PUNCT
ajfa-11212	238	1	3.96	3.96	NUM
ajfa-11212	238	2	1.11	1.11	NUM
ajfa-11212	238	3	6	6	NUM
ajfa-11212	238	4	high	high	ADJ
ajfa-11212	238	5	6	6	NUM
ajfa-11212	238	6	lack	lack	NOUN
ajfa-11212	238	7	of	of	ADP
ajfa-11212	238	8	adequate	adequate	ADJ
ajfa-11212	238	9	penalties	penalty	NOUN
ajfa-11212	238	10	by	by	ADP
ajfa-11212	238	11	the	the	DET
ajfa-11212	238	12	financial	financial	ADJ
ajfa-11212	238	13	market	market	NOUN
ajfa-11212	238	14	regulators	regulator	NOUN
ajfa-11212	238	15	in	in	ADP
ajfa-11212	238	16	the	the	DET
ajfa-11212	238	17	case	case	NOUN
ajfa-11212	238	18	of	of	ADP
ajfa-11212	238	19	non	non	NOUN
ajfa-11212	238	20	-	-	NOUN
ajfa-11212	238	21	commitment	commitment	NOUN
ajfa-11212	238	22	to	to	ADP
ajfa-11212	238	23	application	application	NOUN
ajfa-11212	238	24	of	of	ADP
ajfa-11212	238	25	the	the	DET
ajfa-11212	238	26	ifrss	ifrss	NOUN
ajfa-11212	238	27	.	.	PUNCT
ajfa-11212	239	1	4.05	4.05	NUM
ajfa-11212	239	2	1.09	1.09	NUM
ajfa-11212	239	3	5	5	NUM
ajfa-11212	239	4	high	high	ADJ
ajfa-11212	239	5	total	total	NOUN
ajfa-11212	239	6	means	mean	VERB
ajfa-11212	239	7	4.17	4.17	NUM
ajfa-11212	239	8	0.72	0.72	NUM
ajfa-11212	239	9	high	high	ADJ
ajfa-11212	239	10	6.5	6.5	NUM
ajfa-11212	239	11	hypothesis	hypothesis	NOUN
ajfa-11212	239	12	testing	test	VERB
ajfa-11212	239	13	the	the	DET
ajfa-11212	239	14	first	first	ADJ
ajfa-11212	239	15	hypothesis	hypothesis	NOUN
ajfa-11212	239	16	(	(	PUNCT
ajfa-11212	239	17	h1	h1	PROPN
ajfa-11212	239	18	):	):	PUNCT
ajfa-11212	239	19	it	it	PRON
ajfa-11212	239	20	is	be	AUX
ajfa-11212	239	21	not	not	PART
ajfa-11212	239	22	possible	possible	ADJ
ajfa-11212	239	23	for	for	SCONJ
ajfa-11212	239	24	the	the	DET
ajfa-11212	239	25	jordanian	jordanian	ADJ
ajfa-11212	239	26	industrial	industrial	ADJ
ajfa-11212	239	27	public	public	ADJ
ajfa-11212	239	28	corporations	corporation	NOUN
ajfa-11212	239	29	to	to	PART
ajfa-11212	239	30	commit	commit	VERB
ajfa-11212	239	31	to	to	ADP
ajfa-11212	239	32	the	the	DET
ajfa-11212	239	33	requirements	requirement	NOUN
ajfa-11212	239	34	for	for	ADP
ajfa-11212	239	35	revenue	revenue	NOUN
ajfa-11212	239	36	recognition	recognition	NOUN
ajfa-11212	239	37	according	accord	VERB
ajfa-11212	239	38	to	to	ADP
ajfa-11212	239	39	the	the	DET
ajfa-11212	239	40	ifrs	ifrs	NOUN
ajfa-11212	239	41	15	15	NUM
ajfa-11212	239	42	.	.	PUNCT
ajfa-11212	240	1	this	this	DET
ajfa-11212	240	2	hypothesis	hypothesis	NOUN
ajfa-11212	240	3	was	be	AUX
ajfa-11212	240	4	tested	test	VERB
ajfa-11212	240	5	using	use	VERB
ajfa-11212	240	6	the	the	DET
ajfa-11212	240	7	one	one	NUM
ajfa-11212	240	8	sample	sample	NOUN
ajfa-11212	240	9	t	t	NOUN
ajfa-11212	240	10	-	-	PUNCT
ajfa-11212	240	11	test	test	NOUN
ajfa-11212	240	12	.	.	PUNCT
ajfa-11212	241	1	the	the	DET
ajfa-11212	241	2	testing	testing	NOUN
ajfa-11212	241	3	results	result	NOUN
ajfa-11212	241	4	(	(	PUNCT
ajfa-11212	241	5	table	table	NOUN
ajfa-11212	241	6	8)	8)	NUM
ajfa-11212	241	7	uncover	uncover	NOUN
ajfa-11212	241	8	that	that	SCONJ
ajfa-11212	241	9	the	the	DET
ajfa-11212	241	10	calculated	calculate	VERB
ajfa-11212	241	11	t	t	NOUN
ajfa-11212	241	12	value	value	NOUN
ajfa-11212	241	13	is	be	AUX
ajfa-11212	241	14	16.414	16.414	NUM
ajfa-11212	241	15	and	and	CCONJ
ajfa-11212	241	16	that	that	SCONJ
ajfa-11212	241	17	it	it	PRON
ajfa-11212	241	18	is	be	AUX
ajfa-11212	241	19	statistically	statistically	ADV
ajfa-11212	241	20	significant	significant	ADJ
ajfa-11212	241	21	(	(	PUNCT
ajfa-11212	241	22	p	p	X
ajfa-11212	241	23	=	=	NOUN
ajfa-11212	241	24	0.000	0.000	NUM
ajfa-11212	241	25	)	)	PUNCT
ajfa-11212	241	26	.	.	PUNCT
ajfa-11212	242	1	hence	hence	ADV
ajfa-11212	242	2	,	,	PUNCT
ajfa-11212	242	3	the	the	DET
ajfa-11212	242	4	null	null	ADJ
ajfa-11212	242	5	hypothesis	hypothesis	NOUN
ajfa-11212	242	6	is	be	AUX
ajfa-11212	242	7	rejected	reject	VERB
ajfa-11212	242	8	whereas	whereas	SCONJ
ajfa-11212	242	9	the	the	DET
ajfa-11212	242	10	alternative	alternative	ADJ
ajfa-11212	242	11	hypothesis	hypothesis	NOUN
ajfa-11212	242	12	is	be	AUX
ajfa-11212	242	13	accepted	accept	VERB
ajfa-11212	242	14	.	.	PUNCT
ajfa-11212	243	1	this	this	DET
ajfa-11212	243	2	finding	finding	NOUN
ajfa-11212	243	3	leads	lead	VERB
ajfa-11212	243	4	the	the	DET
ajfa-11212	243	5	researcher	researcher	NOUN
ajfa-11212	243	6	to	to	ADP
ajfa-11212	243	7	the	the	DET
ajfa-11212	243	8	conclusion	conclusion	NOUN
ajfa-11212	243	9	that	that	SCONJ
ajfa-11212	243	10	it	it	PRON
ajfa-11212	243	11	is	be	AUX
ajfa-11212	243	12	possible	possible	ADJ
ajfa-11212	243	13	for	for	SCONJ
ajfa-11212	243	14	the	the	DET
ajfa-11212	243	15	jordanian	jordanian	ADJ
ajfa-11212	243	16	industrial	industrial	ADJ
ajfa-11212	243	17	corporations	corporation	NOUN
ajfa-11212	243	18	to	to	PART
ajfa-11212	243	19	commit	commit	VERB
ajfa-11212	243	20	to	to	ADP
ajfa-11212	243	21	the	the	DET
ajfa-11212	243	22	requirements	requirement	NOUN
ajfa-11212	243	23	for	for	ADP
ajfa-11212	243	24	revenue	revenue	NOUN
ajfa-11212	243	25	recognition	recognition	NOUN
ajfa-11212	243	26	according	accord	VERB
ajfa-11212	243	27	to	to	ADP
ajfa-11212	243	28	the	the	DET
ajfa-11212	243	29	ifrs	ifrs	PROPN
ajfa-11212	243	30	15	15	NUM
ajfa-11212	243	31	.	.	PUNCT
ajfa-11212	243	32	table	table	NOUN
ajfa-11212	243	33	8	8	NUM
ajfa-11212	243	34	.	.	PUNCT
ajfa-11212	244	1	results	result	NOUN
ajfa-11212	244	2	of	of	ADP
ajfa-11212	244	3	the	the	DET
ajfa-11212	244	4	one	one	NUM
ajfa-11212	244	5	-	-	PUNCT
ajfa-11212	244	6	sample	sample	NOUN
ajfa-11212	244	7	t	t	NOUN
ajfa-11212	244	8	-	-	PUNCT
ajfa-11212	244	9	test	test	NOUN
ajfa-11212	244	10	of	of	ADP
ajfa-11212	244	11	the	the	DET
ajfa-11212	244	12	first	first	ADJ
ajfa-11212	244	13	hypothesis	hypothesis	NOUN
ajfa-11212	244	14	mean	mean	NOUN
ajfa-11212	244	15	std	std	X
ajfa-11212	244	16	.	.	PUNCT
ajfa-11212	245	1	deviation	deviation	NOUN
ajfa-11212	245	2	fd	fd	AUX
ajfa-11212	245	3	t.	t.	NOUN
ajfa-11212	245	4	value	value	NOUN
ajfa-11212	245	5	sig	sig	NOUN
ajfa-11212	245	6	result	result	NOUN
ajfa-11212	245	7	of	of	ADP
ajfa-11212	245	8	the	the	DET
ajfa-11212	245	9	null	null	ADJ
ajfa-11212	245	10	hypothesis	hypothesis	NOUN
ajfa-11212	245	11	h1	h1	NOUN
ajfa-11212	245	12	3.89	3.89	NUM
ajfa-11212	245	13	0.49	0.49	NUM
ajfa-11212	245	14	83	83	NUM
ajfa-11212	245	15	16.414	16.414	NUM
ajfa-11212	245	16	0.000	0.000	NUM
ajfa-11212	245	17	rejected	reject	VERB
ajfa-11212	245	18	the	the	DET
ajfa-11212	245	19	second	second	ADJ
ajfa-11212	245	20	hypothesis	hypothesis	NOUN
ajfa-11212	245	21	(	(	PUNCT
ajfa-11212	245	22	h2	h2	NOUN
ajfa-11212	245	23	):	):	PUNCT
ajfa-11212	245	24	it	it	PRON
ajfa-11212	245	25	is	be	AUX
ajfa-11212	245	26	not	not	PART
ajfa-11212	245	27	possible	possible	ADJ
ajfa-11212	245	28	for	for	SCONJ
ajfa-11212	245	29	the	the	DET
ajfa-11212	245	30	jordanian	jordanian	ADJ
ajfa-11212	245	31	industrial	industrial	ADJ
ajfa-11212	245	32	corporations	corporation	NOUN
ajfa-11212	245	33	to	to	PART
ajfa-11212	245	34	commit	commit	VERB
ajfa-11212	245	35	to	to	ADP
ajfa-11212	245	36	the	the	DET
ajfa-11212	245	37	requirements	requirement	NOUN
ajfa-11212	245	38	for	for	ADP
ajfa-11212	245	39	the	the	DET
ajfa-11212	245	40	accounting	accounting	NOUN
ajfa-11212	245	41	measurement	measurement	NOUN
ajfa-11212	245	42	of	of	ADP
ajfa-11212	245	43	the	the	DET
ajfa-11212	245	44	revenues	revenue	NOUN
ajfa-11212	245	45	according	accord	VERB
ajfa-11212	245	46	to	to	ADP
ajfa-11212	245	47	the	the	DET
ajfa-11212	245	48	ifrs	ifrs	NOUN
ajfa-11212	245	49	15	15	NUM
ajfa-11212	245	50	.	.	PUNCT
ajfa-11212	246	1	much	much	ADV
ajfa-11212	246	2	like	like	INTJ
ajfa-11212	246	3	in	in	ADP
ajfa-11212	246	4	the	the	DET
ajfa-11212	246	5	case	case	NOUN
ajfa-11212	246	6	of	of	ADP
ajfa-11212	246	7	the	the	DET
ajfa-11212	246	8	first	first	ADJ
ajfa-11212	246	9	hypothesis	hypothesis	NOUN
ajfa-11212	246	10	,	,	PUNCT
ajfa-11212	246	11	the	the	DET
ajfa-11212	246	12	researcher	researcher	NOUN
ajfa-11212	246	13	tested	test	VERB
ajfa-11212	246	14	soundness	soundness	NOUN
ajfa-11212	246	15	of	of	ADP
ajfa-11212	246	16	the	the	DET
ajfa-11212	246	17	second	second	ADJ
ajfa-11212	246	18	hypothesis	hypothesis	NOUN
ajfa-11212	246	19	by	by	ADP
ajfa-11212	246	20	using	use	VERB
ajfa-11212	246	21	the	the	DET
ajfa-11212	246	22	one	one	NUM
ajfa-11212	246	23	sample	sample	NOUN
ajfa-11212	246	24	t	t	NOUN
ajfa-11212	246	25	-	-	PUNCT
ajfa-11212	246	26	test	test	NOUN
ajfa-11212	246	27	.	.	PUNCT
ajfa-11212	247	1	the	the	DET
ajfa-11212	247	2	outputs	output	NOUN
ajfa-11212	247	3	of	of	ADP
ajfa-11212	247	4	this	this	DET
ajfa-11212	247	5	test	test	NOUN
ajfa-11212	247	6	(	(	PUNCT
ajfa-11212	247	7	table	table	NOUN
ajfa-11212	247	8	9	9	NUM
ajfa-11212	247	9	)	)	PUNCT
ajfa-11212	247	10	reveal	reveal	VERB
ajfa-11212	247	11	that	that	SCONJ
ajfa-11212	247	12	the	the	DET
ajfa-11212	247	13	calculated	calculate	VERB
ajfa-11212	247	14	t	t	NOUN
ajfa-11212	247	15	value	value	NOUN
ajfa-11212	247	16	is	be	AUX
ajfa-11212	247	17	11.342	11.342	NUM
ajfa-11212	247	18	and	and	CCONJ
ajfa-11212	247	19	that	that	SCONJ
ajfa-11212	247	20	it	it	PRON
ajfa-11212	247	21	is	be	AUX
ajfa-11212	247	22	significant	significant	ADJ
ajfa-11212	247	23	statistically	statistically	ADV
ajfa-11212	247	24	(	(	PUNCT
ajfa-11212	247	25	p	p	X
ajfa-11212	247	26	=	=	NOUN
ajfa-11212	247	27	0.000	0.000	NUM
ajfa-11212	247	28	)	)	PUNCT
ajfa-11212	247	29	.	.	PUNCT
ajfa-11212	248	1	accordingly	accordingly	ADV
ajfa-11212	248	2	,	,	PUNCT
ajfa-11212	248	3	the	the	DET
ajfa-11212	248	4	null	null	ADJ
ajfa-11212	248	5	hypothesis	hypothesis	NOUN
ajfa-11212	248	6	is	be	AUX
ajfa-11212	248	7	rejected	reject	VERB
ajfa-11212	248	8	in	in	ADP
ajfa-11212	248	9	favor	favor	NOUN
ajfa-11212	248	10	of	of	ADP
ajfa-11212	248	11	the	the	DET
ajfa-11212	248	12	corresponding	corresponding	ADJ
ajfa-11212	248	13	alternative	alternative	ADJ
ajfa-11212	248	14	hypothesis	hypothesis	NOUN
ajfa-11212	248	15	,	,	PUNCT
ajfa-11212	248	16	which	which	PRON
ajfa-11212	248	17	is	be	AUX
ajfa-11212	248	18	asian	asian	ADJ
ajfa-11212	248	19	journal	journal	NOUN
ajfa-11212	248	20	of	of	ADP
ajfa-11212	248	21	finance	finance	PROPN
ajfa-11212	248	22	&	&	CCONJ
ajfa-11212	248	23	accounting	accounting	PROPN
ajfa-11212	248	24	issn	issn	PROPN
ajfa-11212	248	25	1946	1946	NUM
ajfa-11212	248	26	-	-	PUNCT
ajfa-11212	248	27	052x	052x	PROPN
ajfa-11212	248	28	2017	2017	NUM
ajfa-11212	248	29	,	,	PUNCT
ajfa-11212	248	30	vol	vol	NOUN
ajfa-11212	248	31	.	.	NOUN
ajfa-11212	248	32	9	9	NUM
ajfa-11212	248	33	,	,	PUNCT
ajfa-11212	248	34	no	no	INTJ
ajfa-11212	248	35	.	.	NOUN
ajfa-11212	248	36	1	1	NUM
ajfa-11212	248	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	248	38	392	392	NUM
ajfa-11212	248	39	accepted	accept	VERB
ajfa-11212	248	40	.	.	PUNCT
ajfa-11212	249	1	on	on	ADP
ajfa-11212	249	2	account	account	NOUN
ajfa-11212	249	3	of	of	ADP
ajfa-11212	249	4	this	this	PRON
ajfa-11212	249	5	,	,	PUNCT
ajfa-11212	249	6	the	the	DET
ajfa-11212	249	7	researcher	researcher	NOUN
ajfa-11212	249	8	conclude	conclude	VERB
ajfa-11212	249	9	that	that	PRON
ajfa-11212	249	10	is	be	AUX
ajfa-11212	249	11	possible	possible	ADJ
ajfa-11212	249	12	for	for	SCONJ
ajfa-11212	249	13	the	the	DET
ajfa-11212	249	14	jordanian	jordanian	ADJ
ajfa-11212	249	15	industrial	industrial	ADJ
ajfa-11212	249	16	corporations	corporation	NOUN
ajfa-11212	249	17	to	to	PART
ajfa-11212	249	18	commit	commit	VERB
ajfa-11212	249	19	to	to	ADP
ajfa-11212	249	20	the	the	DET
ajfa-11212	249	21	requirements	requirement	NOUN
ajfa-11212	249	22	for	for	ADP
ajfa-11212	249	23	the	the	DET
ajfa-11212	249	24	accounting	accounting	NOUN
ajfa-11212	249	25	measurement	measurement	NOUN
ajfa-11212	249	26	of	of	ADP
ajfa-11212	249	27	the	the	DET
ajfa-11212	249	28	revenues	revenue	NOUN
ajfa-11212	249	29	according	accord	VERB
ajfa-11212	249	30	to	to	ADP
ajfa-11212	249	31	the	the	DET
ajfa-11212	249	32	ifrs	ifrs	PROPN
ajfa-11212	249	33	15	15	NUM
ajfa-11212	249	34	.	.	PUNCT
ajfa-11212	249	35	table	table	NOUN
ajfa-11212	249	36	9	9	NUM
ajfa-11212	249	37	.	.	PUNCT
ajfa-11212	249	38	results	result	NOUN
ajfa-11212	249	39	of	of	ADP
ajfa-11212	249	40	the	the	DET
ajfa-11212	249	41	one	one	NUM
ajfa-11212	249	42	-	-	PUNCT
ajfa-11212	249	43	sample	sample	NOUN
ajfa-11212	249	44	t	t	NOUN
ajfa-11212	249	45	-	-	PUNCT
ajfa-11212	249	46	test	test	NOUN
ajfa-11212	249	47	of	of	ADP
ajfa-11212	249	48	the	the	DET
ajfa-11212	249	49	second	second	ADJ
ajfa-11212	249	50	hypothesis	hypothesis	NOUN
ajfa-11212	249	51	mean	mean	NOUN
ajfa-11212	250	1	std	std	X
ajfa-11212	250	2	.	.	PUNCT
ajfa-11212	251	1	deviation	deviation	NOUN
ajfa-11212	251	2	fd	fd	AUX
ajfa-11212	251	3	t.	t.	NOUN
ajfa-11212	251	4	value	value	NOUN
ajfa-11212	251	5	sig	sig	NOUN
ajfa-11212	251	6	result	result	NOUN
ajfa-11212	251	7	of	of	ADP
ajfa-11212	251	8	the	the	DET
ajfa-11212	251	9	null	null	ADJ
ajfa-11212	251	10	hypothesis	hypothesis	NOUN
ajfa-11212	251	11	h2	h2	NOUN
ajfa-11212	251	12	3.96	3.96	NUM
ajfa-11212	251	13	0.78	0.78	NUM
ajfa-11212	251	14	83	83	NUM
ajfa-11212	251	15	11.342	11.342	NUM
ajfa-11212	251	16	0.000	0.000	NUM
ajfa-11212	251	17	rejected	reject	VERB
ajfa-11212	251	18	the	the	DET
ajfa-11212	251	19	third	third	ADJ
ajfa-11212	251	20	hypothesis	hypothesis	NOUN
ajfa-11212	251	21	(	(	PUNCT
ajfa-11212	251	22	h3	h3	NOUN
ajfa-11212	251	23	):	):	PUNCT
ajfa-11212	251	24	it	it	PRON
ajfa-11212	251	25	is	be	AUX
ajfa-11212	251	26	not	not	PART
ajfa-11212	251	27	possible	possible	ADJ
ajfa-11212	251	28	for	for	SCONJ
ajfa-11212	251	29	the	the	DET
ajfa-11212	251	30	jordanian	jordanian	ADJ
ajfa-11212	251	31	industrial	industrial	ADJ
ajfa-11212	251	32	corporations	corporation	NOUN
ajfa-11212	251	33	to	to	PART
ajfa-11212	251	34	commit	commit	VERB
ajfa-11212	251	35	to	to	ADP
ajfa-11212	251	36	the	the	DET
ajfa-11212	251	37	requirements	requirement	NOUN
ajfa-11212	251	38	for	for	ADP
ajfa-11212	251	39	the	the	DET
ajfa-11212	251	40	accounting	accounting	NOUN
ajfa-11212	251	41	disclosure	disclosure	NOUN
ajfa-11212	251	42	of	of	ADP
ajfa-11212	251	43	the	the	DET
ajfa-11212	251	44	revenues	revenue	NOUN
ajfa-11212	251	45	according	accord	VERB
ajfa-11212	251	46	to	to	ADP
ajfa-11212	251	47	the	the	DET
ajfa-11212	251	48	ifrs	ifrs	PROPN
ajfa-11212	251	49	15	15	NUM
ajfa-11212	251	50	.	.	PUNCT
ajfa-11212	251	51	table	table	NOUN
ajfa-11212	251	52	10	10	NUM
ajfa-11212	251	53	presents	present	VERB
ajfa-11212	251	54	the	the	DET
ajfa-11212	251	55	results	result	NOUN
ajfa-11212	251	56	of	of	ADP
ajfa-11212	251	57	the	the	DET
ajfa-11212	251	58	one	one	NUM
ajfa-11212	251	59	-	-	PUNCT
ajfa-11212	251	60	sample	sample	NOUN
ajfa-11212	251	61	t	t	NOUN
ajfa-11212	251	62	-	-	PUNCT
ajfa-11212	251	63	test	test	NOUN
ajfa-11212	251	64	of	of	ADP
ajfa-11212	251	65	the	the	DET
ajfa-11212	251	66	third	third	ADJ
ajfa-11212	251	67	hypothesis	hypothesis	NOUN
ajfa-11212	251	68	.	.	PUNCT
ajfa-11212	252	1	it	it	PRON
ajfa-11212	252	2	was	be	AUX
ajfa-11212	252	3	found	find	VERB
ajfa-11212	252	4	that	that	SCONJ
ajfa-11212	252	5	the	the	DET
ajfa-11212	252	6	calculated	calculate	VERB
ajfa-11212	252	7	t	t	NOUN
ajfa-11212	252	8	value	value	NOUN
ajfa-11212	252	9	is	be	AUX
ajfa-11212	252	10	–	–	PUNCT
ajfa-11212	252	11	0.709	0.709	NUM
ajfa-11212	252	12	and	and	CCONJ
ajfa-11212	252	13	that	that	SCONJ
ajfa-11212	252	14	it	it	PRON
ajfa-11212	252	15	is	be	AUX
ajfa-11212	252	16	statistically	statistically	ADV
ajfa-11212	252	17	non	non	ADJ
ajfa-11212	252	18	-	-	ADJ
ajfa-11212	252	19	significant	significant	ADJ
ajfa-11212	252	20	(	(	PUNCT
ajfa-11212	252	21	p	p	X
ajfa-11212	252	22	=	=	NOUN
ajfa-11212	252	23	.480	.480	NUM
ajfa-11212	252	24	)	)	PUNCT
ajfa-11212	252	25	.	.	PUNCT
ajfa-11212	253	1	based	base	VERB
ajfa-11212	253	2	on	on	ADP
ajfa-11212	253	3	this	this	PRON
ajfa-11212	253	4	,	,	PUNCT
ajfa-11212	253	5	the	the	DET
ajfa-11212	253	6	null	null	ADJ
ajfa-11212	253	7	hypothesis	hypothesis	NOUN
ajfa-11212	253	8	is	be	AUX
ajfa-11212	253	9	accepted	accept	VERB
ajfa-11212	253	10	while	while	SCONJ
ajfa-11212	253	11	the	the	DET
ajfa-11212	253	12	associated	associated	ADJ
ajfa-11212	253	13	alternative	alternative	ADJ
ajfa-11212	253	14	hypothesis	hypothesis	NOUN
ajfa-11212	253	15	is	be	AUX
ajfa-11212	253	16	rejected	reject	VERB
ajfa-11212	253	17	.	.	PUNCT
ajfa-11212	254	1	consequently	consequently	ADV
ajfa-11212	254	2	,	,	PUNCT
ajfa-11212	254	3	the	the	DET
ajfa-11212	254	4	researcher	researcher	NOUN
ajfa-11212	254	5	conclude	conclude	VERB
ajfa-11212	254	6	that	that	SCONJ
ajfa-11212	254	7	it	it	PRON
ajfa-11212	254	8	is	be	AUX
ajfa-11212	254	9	not	not	PART
ajfa-11212	254	10	possible	possible	ADJ
ajfa-11212	254	11	for	for	SCONJ
ajfa-11212	254	12	the	the	DET
ajfa-11212	254	13	jordanian	jordanian	ADJ
ajfa-11212	254	14	industrial	industrial	ADJ
ajfa-11212	254	15	corporations	corporation	NOUN
ajfa-11212	254	16	to	to	PART
ajfa-11212	254	17	commit	commit	VERB
ajfa-11212	254	18	to	to	ADP
ajfa-11212	254	19	the	the	DET
ajfa-11212	254	20	requirements	requirement	NOUN
ajfa-11212	254	21	for	for	ADP
ajfa-11212	254	22	the	the	DET
ajfa-11212	254	23	accounting	accounting	NOUN
ajfa-11212	254	24	disclosure	disclosure	NOUN
ajfa-11212	254	25	of	of	ADP
ajfa-11212	254	26	the	the	DET
ajfa-11212	254	27	revenues	revenue	NOUN
ajfa-11212	254	28	according	accord	VERB
ajfa-11212	254	29	to	to	ADP
ajfa-11212	254	30	the	the	DET
ajfa-11212	254	31	ifrs	ifrs	PROPN
ajfa-11212	254	32	15	15	NUM
ajfa-11212	254	33	.	.	PUNCT
ajfa-11212	254	34	table	table	NOUN
ajfa-11212	254	35	10	10	NUM
ajfa-11212	254	36	.	.	PUNCT
ajfa-11212	255	1	results	result	NOUN
ajfa-11212	255	2	of	of	ADP
ajfa-11212	255	3	the	the	DET
ajfa-11212	255	4	one	one	NUM
ajfa-11212	255	5	-	-	PUNCT
ajfa-11212	255	6	sample	sample	NOUN
ajfa-11212	255	7	t	t	NOUN
ajfa-11212	255	8	-	-	PUNCT
ajfa-11212	255	9	test	test	NOUN
ajfa-11212	255	10	of	of	ADP
ajfa-11212	255	11	the	the	DET
ajfa-11212	255	12	third	third	ADJ
ajfa-11212	255	13	hypothesis	hypothesis	NOUN
ajfa-11212	255	14	mean	mean	NOUN
ajfa-11212	255	15	std	std	X
ajfa-11212	255	16	.	.	PUNCT
ajfa-11212	256	1	deviation	deviation	NOUN
ajfa-11212	256	2	fd	fd	PUNCT
ajfa-11212	256	3	t.	t.	PROPN
ajfa-11212	256	4	value	value	PROPN
ajfa-11212	256	5	sig	sig	PROPN
ajfa-11212	256	6	.	.	PUNCT
ajfa-11212	257	1	result	result	NOUN
ajfa-11212	257	2	of	of	ADP
ajfa-11212	257	3	the	the	DET
ajfa-11212	257	4	null	null	ADJ
ajfa-11212	257	5	hypothesis	hypothesis	NOUN
ajfa-11212	257	6	h3	h3	NOUN
ajfa-11212	257	7	2.94	2.94	NUM
ajfa-11212	257	8	0.75	0.75	NUM
ajfa-11212	257	9	83	83	NUM
ajfa-11212	257	10	-0.709	-0.709	NOUN
ajfa-11212	257	11	0.480	0.480	NUM
ajfa-11212	257	12	accepted	accept	VERB
ajfa-11212	257	13	the	the	DET
ajfa-11212	257	14	fourth	fourth	ADJ
ajfa-11212	257	15	hypothesis	hypothesis	NOUN
ajfa-11212	257	16	(	(	PUNCT
ajfa-11212	257	17	h4	h4	PROPN
ajfa-11212	257	18	):	):	PUNCT
ajfa-11212	257	19	there	there	PRON
ajfa-11212	257	20	are	be	VERB
ajfa-11212	257	21	no	no	DET
ajfa-11212	257	22	obstacles	obstacle	NOUN
ajfa-11212	257	23	that	that	PRON
ajfa-11212	257	24	prevent	prevent	VERB
ajfa-11212	257	25	the	the	DET
ajfa-11212	257	26	jordanian	jordanian	ADJ
ajfa-11212	257	27	industrial	industrial	ADJ
ajfa-11212	257	28	corporations	corporation	NOUN
ajfa-11212	257	29	from	from	ADP
ajfa-11212	257	30	applying	apply	VERB
ajfa-11212	257	31	the	the	DET
ajfa-11212	257	32	ifrs	ifrs	NOUN
ajfa-11212	257	33	15	15	NUM
ajfa-11212	257	34	.	.	PUNCT
ajfa-11212	258	1	outcomes	outcome	NOUN
ajfa-11212	258	2	of	of	ADP
ajfa-11212	258	3	the	the	DET
ajfa-11212	258	4	one	one	NUM
ajfa-11212	258	5	-	-	PUNCT
ajfa-11212	258	6	sample	sample	NOUN
ajfa-11212	258	7	t	t	NOUN
ajfa-11212	258	8	-	-	PUNCT
ajfa-11212	258	9	test	test	NOUN
ajfa-11212	258	10	of	of	ADP
ajfa-11212	258	11	the	the	DET
ajfa-11212	258	12	fourth	fourth	ADJ
ajfa-11212	258	13	hypothesis	hypothesis	NOUN
ajfa-11212	258	14	are	be	AUX
ajfa-11212	258	15	provided	provide	VERB
ajfa-11212	258	16	by	by	ADP
ajfa-11212	258	17	table	table	NOUN
ajfa-11212	258	18	11	11	NUM
ajfa-11212	258	19	.	.	PUNCT
ajfa-11212	259	1	the	the	DET
ajfa-11212	259	2	researcher	researcher	NOUN
ajfa-11212	259	3	find	find	VERB
ajfa-11212	259	4	that	that	SCONJ
ajfa-11212	259	5	the	the	DET
ajfa-11212	259	6	calculated	calculate	VERB
ajfa-11212	259	7	t	t	NOUN
ajfa-11212	259	8	value	value	NOUN
ajfa-11212	259	9	is	be	AUX
ajfa-11212	259	10	14.857	14.857	NUM
ajfa-11212	259	11	and	and	CCONJ
ajfa-11212	259	12	that	that	SCONJ
ajfa-11212	259	13	it	it	PRON
ajfa-11212	259	14	is	be	AUX
ajfa-11212	259	15	statistically	statistically	ADV
ajfa-11212	259	16	significant	significant	ADJ
ajfa-11212	259	17	(	(	PUNCT
ajfa-11212	259	18	p	p	X
ajfa-11212	259	19	=	=	NOUN
ajfa-11212	259	20	.000	.000	NUM
ajfa-11212	259	21	)	)	PUNCT
ajfa-11212	259	22	.	.	PUNCT
ajfa-11212	260	1	the	the	DET
ajfa-11212	260	2	null	null	ADJ
ajfa-11212	260	3	hypothesis	hypothesis	NOUN
ajfa-11212	260	4	is	be	AUX
ajfa-11212	260	5	therefore	therefore	ADV
ajfa-11212	260	6	rejected	reject	VERB
ajfa-11212	260	7	and	and	CCONJ
ajfa-11212	260	8	the	the	DET
ajfa-11212	260	9	concomitant	concomitant	ADJ
ajfa-11212	260	10	alternative	alternative	ADJ
ajfa-11212	260	11	hypothesis	hypothesis	NOUN
ajfa-11212	260	12	is	be	AUX
ajfa-11212	260	13	accepted	accept	VERB
ajfa-11212	260	14	.	.	PUNCT
ajfa-11212	261	1	in	in	ADP
ajfa-11212	261	2	consequence	consequence	NOUN
ajfa-11212	261	3	,	,	PUNCT
ajfa-11212	261	4	the	the	DET
ajfa-11212	261	5	researcher	researcher	NOUN
ajfa-11212	261	6	reach	reach	VERB
ajfa-11212	261	7	to	to	ADP
ajfa-11212	261	8	the	the	DET
ajfa-11212	261	9	conclusion	conclusion	NOUN
ajfa-11212	261	10	that	that	SCONJ
ajfa-11212	261	11	it	it	PRON
ajfa-11212	261	12	is	be	AUX
ajfa-11212	261	13	are	be	AUX
ajfa-11212	261	14	obstacles	obstacle	NOUN
ajfa-11212	261	15	that	that	PRON
ajfa-11212	261	16	prevent	prevent	VERB
ajfa-11212	261	17	the	the	DET
ajfa-11212	261	18	jordanian	jordanian	ADJ
ajfa-11212	261	19	industrial	industrial	ADJ
ajfa-11212	261	20	corporations	corporation	NOUN
ajfa-11212	261	21	from	from	ADP
ajfa-11212	261	22	applying	apply	VERB
ajfa-11212	261	23	the	the	DET
ajfa-11212	261	24	ifrs	ifrs	NOUN
ajfa-11212	261	25	15	15	NUM
ajfa-11212	261	26	.	.	PUNCT
ajfa-11212	261	27	table	table	NOUN
ajfa-11212	261	28	11	11	NUM
ajfa-11212	261	29	.	.	PUNCT
ajfa-11212	262	1	results	result	NOUN
ajfa-11212	262	2	of	of	ADP
ajfa-11212	262	3	the	the	DET
ajfa-11212	262	4	one	one	NUM
ajfa-11212	262	5	-	-	PUNCT
ajfa-11212	262	6	sample	sample	NOUN
ajfa-11212	262	7	t	t	NOUN
ajfa-11212	262	8	-	-	PUNCT
ajfa-11212	262	9	test	test	NOUN
ajfa-11212	262	10	of	of	ADP
ajfa-11212	262	11	the	the	DET
ajfa-11212	262	12	fourth	fourth	ADJ
ajfa-11212	262	13	hypothesis	hypothesis	NOUN
ajfa-11212	262	14	mean	mean	NOUN
ajfa-11212	262	15	std	std	X
ajfa-11212	262	16	.	.	PUNCT
ajfa-11212	263	1	deviation	deviation	NOUN
ajfa-11212	263	2	fd	fd	PUNCT
ajfa-11212	263	3	t.	t.	PROPN
ajfa-11212	263	4	value	value	PROPN
ajfa-11212	263	5	sig	sig	PROPN
ajfa-11212	263	6	.	.	PUNCT
ajfa-11212	264	1	result	result	NOUN
ajfa-11212	264	2	of	of	ADP
ajfa-11212	264	3	the	the	DET
ajfa-11212	264	4	null	null	ADJ
ajfa-11212	264	5	hypothesis	hypothesis	NOUN
ajfa-11212	264	6	h4	h4	NOUN
ajfa-11212	264	7	4.17	4.17	NUM
ajfa-11212	264	8	0.72	0.72	NUM
ajfa-11212	264	9	83	83	NUM
ajfa-11212	264	10	14.857	14.857	NUM
ajfa-11212	264	11	0.000	0.000	NUM
ajfa-11212	264	12	rejected	reject	VERB
ajfa-11212	264	13	7	7	NUM
ajfa-11212	264	14	.	.	PUNCT
ajfa-11212	265	1	conclusions	conclusion	NOUN
ajfa-11212	265	2	and	and	CCONJ
ajfa-11212	265	3	recommendations	recommendation	NOUN
ajfa-11212	265	4	in	in	ADP
ajfa-11212	265	5	view	view	NOUN
ajfa-11212	265	6	of	of	ADP
ajfa-11212	265	7	the	the	DET
ajfa-11212	265	8	study	study	NOUN
ajfa-11212	265	9	findings	finding	NOUN
ajfa-11212	266	1	,	,	PUNCT
ajfa-11212	266	2	the	the	DET
ajfa-11212	266	3	researcher	researcher	NOUN
ajfa-11212	266	4	concludes	conclude	VERB
ajfa-11212	266	5	the	the	DET
ajfa-11212	266	6	following	follow	VERB
ajfa-11212	266	7	:	:	PUNCT
ajfa-11212	266	8	asian	asian	ADJ
ajfa-11212	266	9	journal	journal	NOUN
ajfa-11212	266	10	of	of	ADP
ajfa-11212	266	11	finance	finance	PROPN
ajfa-11212	266	12	&	&	CCONJ
ajfa-11212	266	13	accounting	accounting	PROPN
ajfa-11212	266	14	issn	issn	PROPN
ajfa-11212	266	15	1946	1946	NUM
ajfa-11212	266	16	-	-	PUNCT
ajfa-11212	266	17	052x	052x	PROPN
ajfa-11212	266	18	2017	2017	NUM
ajfa-11212	266	19	,	,	PUNCT
ajfa-11212	266	20	vol	vol	NOUN
ajfa-11212	266	21	.	.	NOUN
ajfa-11212	266	22	9	9	NUM
ajfa-11212	266	23	,	,	PUNCT
ajfa-11212	266	24	no	no	INTJ
ajfa-11212	266	25	.	.	NOUN
ajfa-11212	266	26	1	1	NUM
ajfa-11212	266	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	266	28	393	393	NUM
ajfa-11212	266	29	it	it	PRON
ajfa-11212	266	30	is	be	AUX
ajfa-11212	266	31	possible	possible	ADJ
ajfa-11212	266	32	for	for	SCONJ
ajfa-11212	266	33	the	the	DET
ajfa-11212	266	34	jordanian	jordanian	ADJ
ajfa-11212	266	35	industrial	industrial	ADJ
ajfa-11212	266	36	corporations	corporation	NOUN
ajfa-11212	266	37	to	to	PART
ajfa-11212	266	38	commit	commit	VERB
ajfa-11212	266	39	to	to	ADP
ajfa-11212	266	40	the	the	DET
ajfa-11212	266	41	requirements	requirement	NOUN
ajfa-11212	266	42	for	for	ADP
ajfa-11212	266	43	revenue	revenue	NOUN
ajfa-11212	266	44	recognition	recognition	NOUN
ajfa-11212	266	45	according	accord	VERB
ajfa-11212	266	46	to	to	ADP
ajfa-11212	266	47	the	the	DET
ajfa-11212	266	48	ifrs	ifrs	PROPN
ajfa-11212	266	49	15	15	NUM
ajfa-11212	266	50	.	.	PUNCT
ajfa-11212	266	51	based	base	VERB
ajfa-11212	266	52	on	on	ADP
ajfa-11212	266	53	that	that	PRON
ajfa-11212	266	54	,	,	PUNCT
ajfa-11212	266	55	the	the	DET
ajfa-11212	266	56	contract	contract	NOUN
ajfa-11212	266	57	parties	party	NOUN
ajfa-11212	266	58	will	will	AUX
ajfa-11212	266	59	abide	abide	VERB
ajfa-11212	266	60	by	by	ADP
ajfa-11212	266	61	specification	specification	NOUN
ajfa-11212	266	62	and	and	CCONJ
ajfa-11212	266	63	execution	execution	NOUN
ajfa-11212	266	64	of	of	ADP
ajfa-11212	266	65	the	the	DET
ajfa-11212	266	66	contract	contract	NOUN
ajfa-11212	266	67	provisions	provision	NOUN
ajfa-11212	266	68	,	,	PUNCT
ajfa-11212	266	69	whether	whether	SCONJ
ajfa-11212	266	70	they	they	PRON
ajfa-11212	266	71	were	be	AUX
ajfa-11212	266	72	written	write	VERB
ajfa-11212	266	73	or	or	CCONJ
ajfa-11212	266	74	oral	oral	ADJ
ajfa-11212	266	75	,	,	PUNCT
ajfa-11212	266	76	and	and	CCONJ
ajfa-11212	266	77	specification	specification	NOUN
ajfa-11212	266	78	the	the	DET
ajfa-11212	266	79	obligations	obligation	NOUN
ajfa-11212	266	80	due	due	ADJ
ajfa-11212	266	81	to	to	PART
ajfa-11212	266	82	be	be	AUX
ajfa-11212	266	83	implemented	implement	VERB
ajfa-11212	266	84	according	accord	VERB
ajfa-11212	266	85	to	to	ADP
ajfa-11212	266	86	the	the	DET
ajfa-11212	266	87	contract	contract	NOUN
ajfa-11212	266	88	.	.	PUNCT
ajfa-11212	267	1	it	it	PRON
ajfa-11212	267	2	is	be	AUX
ajfa-11212	267	3	possible	possible	ADJ
ajfa-11212	267	4	for	for	SCONJ
ajfa-11212	267	5	the	the	DET
ajfa-11212	267	6	jordanian	jordanian	ADJ
ajfa-11212	267	7	industrial	industrial	ADJ
ajfa-11212	267	8	corporations	corporation	NOUN
ajfa-11212	267	9	to	to	PART
ajfa-11212	267	10	commit	commit	VERB
ajfa-11212	267	11	to	to	ADP
ajfa-11212	267	12	the	the	DET
ajfa-11212	267	13	requirements	requirement	NOUN
ajfa-11212	267	14	of	of	ADP
ajfa-11212	267	15	the	the	DET
ajfa-11212	267	16	accounting	accounting	NOUN
ajfa-11212	267	17	measurement	measurement	NOUN
ajfa-11212	267	18	of	of	ADP
ajfa-11212	267	19	the	the	DET
ajfa-11212	267	20	revenues	revenue	NOUN
ajfa-11212	267	21	according	accord	VERB
ajfa-11212	267	22	to	to	ADP
ajfa-11212	267	23	ifrs	ifrs	PROPN
ajfa-11212	267	24	15	15	NUM
ajfa-11212	267	25	,	,	PUNCT
ajfa-11212	267	26	and	and	CCONJ
ajfa-11212	267	27	,	,	PUNCT
ajfa-11212	267	28	in	in	ADP
ajfa-11212	267	29	consequence	consequence	NOUN
ajfa-11212	267	30	,	,	PUNCT
ajfa-11212	267	31	determine	determine	VERB
ajfa-11212	267	32	the	the	DET
ajfa-11212	267	33	price	price	NOUN
ajfa-11212	267	34	of	of	ADP
ajfa-11212	267	35	the	the	DET
ajfa-11212	267	36	transaction	transaction	NOUN
ajfa-11212	267	37	through	through	ADP
ajfa-11212	267	38	the	the	DET
ajfa-11212	267	39	return	return	NOUN
ajfa-11212	267	40	which	which	PRON
ajfa-11212	267	41	they	they	PRON
ajfa-11212	267	42	will	will	AUX
ajfa-11212	267	43	get	get	VERB
ajfa-11212	267	44	and	and	CCONJ
ajfa-11212	267	45	distribute	distribute	VERB
ajfa-11212	267	46	the	the	DET
ajfa-11212	267	47	transaction	transaction	NOUN
ajfa-11212	267	48	price	price	NOUN
ajfa-11212	267	49	over	over	ADP
ajfa-11212	267	50	the	the	DET
ajfa-11212	267	51	components	component	NOUN
ajfa-11212	267	52	of	of	ADP
ajfa-11212	267	53	the	the	DET
ajfa-11212	267	54	contract	contract	NOUN
ajfa-11212	267	55	.	.	PUNCT
ajfa-11212	268	1	it	it	PRON
ajfa-11212	268	2	is	be	AUX
ajfa-11212	268	3	not	not	PART
ajfa-11212	268	4	possible	possible	ADJ
ajfa-11212	268	5	for	for	SCONJ
ajfa-11212	268	6	the	the	DET
ajfa-11212	268	7	jordanian	jordanian	ADJ
ajfa-11212	268	8	industrial	industrial	ADJ
ajfa-11212	268	9	corporations	corporation	NOUN
ajfa-11212	268	10	to	to	PART
ajfa-11212	268	11	commit	commit	VERB
ajfa-11212	268	12	to	to	ADP
ajfa-11212	268	13	the	the	DET
ajfa-11212	268	14	requirements	requirement	NOUN
ajfa-11212	268	15	for	for	ADP
ajfa-11212	268	16	the	the	DET
ajfa-11212	268	17	accounting	accounting	NOUN
ajfa-11212	268	18	disclosure	disclosure	NOUN
ajfa-11212	268	19	of	of	ADP
ajfa-11212	268	20	the	the	DET
ajfa-11212	268	21	revenues	revenue	NOUN
ajfa-11212	268	22	according	accord	VERB
ajfa-11212	268	23	to	to	ADP
ajfa-11212	268	24	the	the	DET
ajfa-11212	268	25	ifrs	ifrs	NOUN
ajfa-11212	268	26	15	15	NUM
ajfa-11212	268	27	,	,	PUNCT
ajfa-11212	268	28	since	since	SCONJ
ajfa-11212	268	29	they	they	PRON
ajfa-11212	268	30	do	do	AUX
ajfa-11212	268	31	not	not	PART
ajfa-11212	268	32	adequately	adequately	ADV
ajfa-11212	268	33	disclose	disclose	VERB
ajfa-11212	268	34	the	the	DET
ajfa-11212	268	35	quantitative	quantitative	ADJ
ajfa-11212	268	36	and	and	CCONJ
ajfa-11212	268	37	descriptive	descriptive	ADJ
ajfa-11212	268	38	information	information	NOUN
ajfa-11212	268	39	on	on	ADP
ajfa-11212	268	40	the	the	DET
ajfa-11212	268	41	contracts	contract	NOUN
ajfa-11212	268	42	with	with	ADP
ajfa-11212	268	43	the	the	DET
ajfa-11212	268	44	customers	customer	NOUN
ajfa-11212	268	45	as	as	ADV
ajfa-11212	268	46	well	well	ADV
ajfa-11212	268	47	as	as	ADP
ajfa-11212	268	48	the	the	DET
ajfa-11212	268	49	important	important	ADJ
ajfa-11212	268	50	provisions	provision	NOUN
ajfa-11212	268	51	and	and	CCONJ
ajfa-11212	268	52	appraisals	appraisal	NOUN
ajfa-11212	268	53	of	of	ADP
ajfa-11212	268	54	them	they	PRON
ajfa-11212	268	55	when	when	SCONJ
ajfa-11212	268	56	applying	apply	VERB
ajfa-11212	268	57	the	the	DET
ajfa-11212	268	58	instructions	instruction	NOUN
ajfa-11212	268	59	of	of	ADP
ajfa-11212	268	60	this	this	DET
ajfa-11212	268	61	standard	standard	NOUN
ajfa-11212	268	62	.	.	PUNCT
ajfa-11212	269	1	there	there	PRON
ajfa-11212	269	2	are	be	VERB
ajfa-11212	269	3	obstacles	obstacle	NOUN
ajfa-11212	269	4	that	that	PRON
ajfa-11212	269	5	prevent	prevent	VERB
ajfa-11212	269	6	the	the	DET
ajfa-11212	269	7	jordanian	jordanian	ADJ
ajfa-11212	269	8	industrial	industrial	ADJ
ajfa-11212	269	9	corporations	corporation	NOUN
ajfa-11212	269	10	from	from	ADP
ajfa-11212	269	11	applying	apply	VERB
ajfa-11212	269	12	the	the	DET
ajfa-11212	269	13	ifrs	ifrs	NOUN
ajfa-11212	269	14	15	15	NUM
ajfa-11212	269	15	.	.	PUNCT
ajfa-11212	269	16	of	of	ADP
ajfa-11212	269	17	these	these	DET
ajfa-11212	269	18	obstacles	obstacle	NOUN
ajfa-11212	269	19	are	be	AUX
ajfa-11212	269	20	(	(	PUNCT
ajfa-11212	269	21	i	i	NOUN
ajfa-11212	269	22	)	)	PUNCT
ajfa-11212	269	23	the	the	DET
ajfa-11212	269	24	difficulty	difficulty	NOUN
ajfa-11212	269	25	in	in	ADP
ajfa-11212	269	26	understanding	understanding	NOUN
ajfa-11212	269	27	and	and	CCONJ
ajfa-11212	269	28	explaining	explain	VERB
ajfa-11212	269	29	the	the	DET
ajfa-11212	269	30	requirements	requirement	NOUN
ajfa-11212	269	31	of	of	ADP
ajfa-11212	269	32	this	this	DET
ajfa-11212	269	33	standard	standard	NOUN
ajfa-11212	269	34	;	;	PUNCT
ajfa-11212	269	35	and	and	CCONJ
ajfa-11212	269	36	(	(	PUNCT
ajfa-11212	269	37	i	i	NOUN
ajfa-11212	269	38	)	)	PUNCT
ajfa-11212	269	39	the	the	DET
ajfa-11212	269	40	lack	lack	NOUN
ajfa-11212	269	41	of	of	ADP
ajfa-11212	269	42	adequate	adequate	ADJ
ajfa-11212	269	43	accounting	accounting	NOUN
ajfa-11212	269	44	systems	system	NOUN
ajfa-11212	269	45	that	that	PRON
ajfa-11212	269	46	facilitate	facilitate	VERB
ajfa-11212	269	47	application	application	NOUN
ajfa-11212	269	48	of	of	ADP
ajfa-11212	269	49	the	the	DET
ajfa-11212	269	50	accounting	accounting	NOUN
ajfa-11212	269	51	treatments	treatment	NOUN
ajfa-11212	269	52	specific	specific	ADJ
ajfa-11212	269	53	to	to	ADP
ajfa-11212	269	54	the	the	DET
ajfa-11212	269	55	revenues	revenue	NOUN
ajfa-11212	269	56	according	accord	VERB
ajfa-11212	269	57	to	to	ADP
ajfa-11212	269	58	this	this	DET
ajfa-11212	269	59	standard	standard	NOUN
ajfa-11212	269	60	.	.	PUNCT
ajfa-11212	270	1	in	in	ADP
ajfa-11212	270	2	view	view	NOUN
ajfa-11212	270	3	of	of	ADP
ajfa-11212	270	4	the	the	DET
ajfa-11212	270	5	study	study	NOUN
ajfa-11212	270	6	recommendations	recommendation	NOUN
ajfa-11212	270	7	,	,	PUNCT
ajfa-11212	270	8	the	the	DET
ajfa-11212	270	9	researcher	researcher	NOUN
ajfa-11212	270	10	recomended	recomende	VERB
ajfa-11212	270	11	the	the	DET
ajfa-11212	270	12	following	following	NOUN
ajfa-11212	270	13	:	:	PUNCT
ajfa-11212	270	14	encouraging	encourage	VERB
ajfa-11212	270	15	the	the	DET
ajfa-11212	270	16	corporations	corporation	NOUN
ajfa-11212	270	17	to	to	PART
ajfa-11212	270	18	commit	commit	VERB
ajfa-11212	270	19	to	to	ADP
ajfa-11212	270	20	the	the	DET
ajfa-11212	270	21	requirements	requirement	NOUN
ajfa-11212	270	22	for	for	ADP
ajfa-11212	270	23	revenue	revenue	NOUN
ajfa-11212	270	24	disclosure	disclosure	NOUN
ajfa-11212	270	25	according	accord	VERB
ajfa-11212	270	26	to	to	ADP
ajfa-11212	270	27	the	the	DET
ajfa-11212	270	28	ifrs	ifrs	NOUN
ajfa-11212	270	29	15	15	NUM
ajfa-11212	270	30	in	in	ADP
ajfa-11212	270	31	such	such	DET
ajfa-11212	270	32	a	a	DET
ajfa-11212	270	33	way	way	NOUN
ajfa-11212	270	34	as	as	SCONJ
ajfa-11212	270	35	to	to	PART
ajfa-11212	270	36	foster	foster	VERB
ajfa-11212	270	37	trust	trust	NOUN
ajfa-11212	270	38	of	of	ADP
ajfa-11212	270	39	the	the	DET
ajfa-11212	270	40	users	user	NOUN
ajfa-11212	270	41	of	of	ADP
ajfa-11212	270	42	the	the	DET
ajfa-11212	270	43	accounting	accounting	NOUN
ajfa-11212	270	44	information	information	NOUN
ajfa-11212	270	45	in	in	ADP
ajfa-11212	270	46	the	the	DET
ajfa-11212	270	47	financial	financial	ADJ
ajfa-11212	270	48	reports	report	NOUN
ajfa-11212	270	49	.	.	PUNCT
ajfa-11212	271	1	encouraging	encourage	VERB
ajfa-11212	271	2	the	the	DET
ajfa-11212	271	3	corporations	corporation	NOUN
ajfa-11212	271	4	to	to	PART
ajfa-11212	271	5	provide	provide	VERB
ajfa-11212	271	6	sufficient	sufficient	ADJ
ajfa-11212	271	7	accounting	accounting	NOUN
ajfa-11212	271	8	systems	system	NOUN
ajfa-11212	271	9	that	that	PRON
ajfa-11212	271	10	facilitate	facilitate	VERB
ajfa-11212	271	11	application	application	NOUN
ajfa-11212	271	12	of	of	ADP
ajfa-11212	271	13	the	the	DET
ajfa-11212	271	14	accounting	accounting	NOUN
ajfa-11212	271	15	treatments	treatment	NOUN
ajfa-11212	271	16	specific	specific	VERB
ajfa-11212	271	17	the	the	DET
ajfa-11212	271	18	ifrs	ifrs	NOUN
ajfa-11212	271	19	15	15	NUM
ajfa-11212	271	20	.	.	PUNCT
ajfa-11212	272	1	the	the	DET
ajfa-11212	272	2	financial	financial	ADJ
ajfa-11212	272	3	market	market	NOUN
ajfa-11212	272	4	regulators	regulator	NOUN
ajfa-11212	272	5	are	be	AUX
ajfa-11212	272	6	due	due	ADJ
ajfa-11212	272	7	to	to	PART
ajfa-11212	272	8	encourage	encourage	VERB
ajfa-11212	272	9	the	the	DET
ajfa-11212	272	10	corporations	corporation	NOUN
ajfa-11212	272	11	to	to	PART
ajfa-11212	272	12	commit	commit	VERB
ajfa-11212	272	13	to	to	ADP
ajfa-11212	272	14	application	application	NOUN
ajfa-11212	272	15	of	of	ADP
ajfa-11212	272	16	the	the	DET
ajfa-11212	272	17	standards	standard	NOUN
ajfa-11212	272	18	of	of	ADP
ajfa-11212	272	19	the	the	DET
ajfa-11212	272	20	international	international	ADJ
ajfa-11212	272	21	financial	financial	ADJ
ajfa-11212	272	22	reporting	reporting	NOUN
ajfa-11212	272	23	standards	standard	NOUN
ajfa-11212	272	24	and	and	CCONJ
ajfa-11212	272	25	to	to	PART
ajfa-11212	272	26	impose	impose	VERB
ajfa-11212	272	27	sufficient	sufficient	ADJ
ajfa-11212	272	28	penalties	penalty	NOUN
ajfa-11212	272	29	in	in	ADP
ajfa-11212	272	30	the	the	DET
ajfa-11212	272	31	case	case	NOUN
ajfa-11212	272	32	of	of	ADP
ajfa-11212	272	33	non	non	NOUN
ajfa-11212	272	34	-	-	NOUN
ajfa-11212	272	35	compliance	compliance	NOUN
ajfa-11212	272	36	.	.	PUNCT
ajfa-11212	273	1	encouraging	encourage	VERB
ajfa-11212	273	2	the	the	DET
ajfa-11212	273	3	corporations	corporation	NOUN
ajfa-11212	273	4	to	to	PART
ajfa-11212	273	5	provide	provide	VERB
ajfa-11212	273	6	accounting	accounting	NOUN
ajfa-11212	273	7	and	and	CCONJ
ajfa-11212	273	8	financial	financial	ADJ
ajfa-11212	273	9	cadre	cadre	NOUN
ajfa-11212	273	10	that	that	PRON
ajfa-11212	273	11	is	be	AUX
ajfa-11212	273	12	competent	competent	ADJ
ajfa-11212	273	13	,	,	PUNCT
ajfa-11212	273	14	qualified	qualified	ADJ
ajfa-11212	273	15	,	,	PUNCT
ajfa-11212	273	16	capable	capable	ADJ
ajfa-11212	273	17	,	,	PUNCT
ajfa-11212	273	18	and	and	CCONJ
ajfa-11212	273	19	with	with	ADP
ajfa-11212	273	20	good	good	ADJ
ajfa-11212	273	21	knowledge	knowledge	NOUN
ajfa-11212	273	22	of	of	ADP
ajfa-11212	273	23	the	the	DET
ajfa-11212	273	24	measurement	measurement	NOUN
ajfa-11212	273	25	and	and	CCONJ
ajfa-11212	273	26	recognition	recognition	NOUN
ajfa-11212	273	27	of	of	ADP
ajfa-11212	273	28	the	the	DET
ajfa-11212	273	29	revenue	revenue	NOUN
ajfa-11212	273	30	generated	generate	VERB
ajfa-11212	273	31	from	from	ADP
ajfa-11212	273	32	the	the	DET
ajfa-11212	273	33	income	income	NOUN
ajfa-11212	273	34	in	in	ADP
ajfa-11212	273	35	the	the	DET
ajfa-11212	273	36	companies	company	NOUN
ajfa-11212	273	37	.	.	PUNCT
ajfa-11212	274	1	organizing	organize	VERB
ajfa-11212	274	2	training	training	NOUN
ajfa-11212	274	3	programs	program	NOUN
ajfa-11212	274	4	for	for	ADP
ajfa-11212	274	5	the	the	DET
ajfa-11212	274	6	employees	employee	NOUN
ajfa-11212	274	7	of	of	ADP
ajfa-11212	274	8	the	the	DET
ajfa-11212	274	9	financial	financial	ADJ
ajfa-11212	274	10	administrations	administration	NOUN
ajfa-11212	274	11	in	in	ADP
ajfa-11212	274	12	the	the	DET
ajfa-11212	274	13	jordanian	jordanian	ADJ
ajfa-11212	274	14	corporations	corporation	NOUN
ajfa-11212	274	15	on	on	ADP
ajfa-11212	274	16	application	application	NOUN
ajfa-11212	274	17	of	of	ADP
ajfa-11212	274	18	the	the	DET
ajfa-11212	274	19	international	international	ADJ
ajfa-11212	274	20	financial	financial	ADJ
ajfa-11212	274	21	reporting	reporting	NOUN
ajfa-11212	274	22	standards	standard	NOUN
ajfa-11212	274	23	and	and	CCONJ
ajfa-11212	274	24	the	the	DET
ajfa-11212	274	25	accounting	accounting	NOUN
ajfa-11212	274	26	measurement	measurement	NOUN
ajfa-11212	274	27	methods	method	NOUN
ajfa-11212	274	28	,	,	PUNCT
ajfa-11212	274	29	especially	especially	ADV
ajfa-11212	274	30	as	as	SCONJ
ajfa-11212	274	31	regards	regard	VERB
ajfa-11212	274	32	the	the	DET
ajfa-11212	274	33	ifrs	ifrs	NOUN
ajfa-11212	274	34	15	15	NUM
ajfa-11212	274	35	.	.	PUNCT
ajfa-11212	275	1	references	reference	NOUN
ajfa-11212	275	2	abu	abu	PROPN
ajfa-11212	275	3	nassar	nassar	PROPN
ajfa-11212	275	4	,	,	PUNCT
ajfa-11212	275	5	mohammed	mohammed	PROPN
ajfa-11212	275	6	,	,	PUNCT
ajfa-11212	275	7	&	&	CCONJ
ajfa-11212	275	8	hamidat	hamidat	VERB
ajfa-11212	275	9	juma	juma	PROPN
ajfa-11212	275	10	.	.	PUNCT
ajfa-11212	276	1	(	(	PUNCT
ajfa-11212	276	2	2016	2016	NUM
ajfa-11212	276	3	)	)	PUNCT
ajfa-11212	276	4	.	.	PUNCT
ajfa-11212	277	1	international	international	ADJ
ajfa-11212	277	2	accounting	accounting	NOUN
ajfa-11212	277	3	and	and	CCONJ
ajfa-11212	277	4	financial	financial	ADJ
ajfa-11212	277	5	reporting	reporting	NOUN
ajfa-11212	277	6	standards	standard	NOUN
ajfa-11212	277	7	,	,	PUNCT
ajfa-11212	277	8	dar	dar	PROPN
ajfa-11212	277	9	wael	wael	PROPN
ajfa-11212	277	10	,	,	PUNCT
ajfa-11212	277	11	third	third	ADJ
ajfa-11212	277	12	edition	edition	NOUN
ajfa-11212	277	13	,	,	PUNCT
ajfa-11212	277	14	amman	amman	PROPN
ajfa-11212	277	15	-	-	PUNCT
ajfa-11212	277	16	jordan	jordan	PROPN
ajfa-11212	277	17	.	.	PUNCT
ajfa-11212	277	18	aburman	aburman	PROPN
ajfa-11212	277	19	,	,	PUNCT
ajfa-11212	277	20	shadi	shadi	NOUN
ajfa-11212	277	21	,	,	PUNCT
ajfa-11212	277	22	&	&	CCONJ
ajfa-11212	277	23	abdel	abdel	PROPN
ajfa-11212	277	24	latif	latif	PROPN
ajfa-11212	277	25	.	.	PUNCT
ajfa-11212	278	1	(	(	PUNCT
ajfa-11212	278	2	2014	2014	NUM
ajfa-11212	278	3	)	)	PUNCT
ajfa-11212	278	4	.	.	PUNCT
ajfa-11212	279	1	impact	impact	NOUN
ajfa-11212	279	2	of	of	ADP
ajfa-11212	279	3	revenue	revenue	NOUN
ajfa-11212	279	4	recognition	recognition	NOUN
ajfa-11212	279	5	standard	standard	NOUN
ajfa-11212	279	6	on	on	ADP
ajfa-11212	279	7	the	the	DET
ajfa-11212	279	8	accounting	accounting	NOUN
ajfa-11212	279	9	problems	problem	NOUN
ajfa-11212	279	10	in	in	ADP
ajfa-11212	279	11	the	the	DET
ajfa-11212	279	12	jordanian	jordanian	ADJ
ajfa-11212	279	13	construction	construction	NOUN
ajfa-11212	279	14	companies	company	NOUN
ajfa-11212	279	15	.	.	PUNCT
ajfa-11212	280	1	unpublished	unpublished	ADJ
ajfa-11212	280	2	master	master	NOUN
ajfa-11212	280	3	’s	’s	PART
ajfa-11212	280	4	thesis	thesis	NOUN
ajfa-11212	280	5	,	,	PUNCT
ajfa-11212	280	6	asian	asian	ADJ
ajfa-11212	280	7	journal	journal	NOUN
ajfa-11212	280	8	of	of	ADP
ajfa-11212	280	9	finance	finance	PROPN
ajfa-11212	280	10	&	&	CCONJ
ajfa-11212	280	11	accounting	accounting	PROPN
ajfa-11212	280	12	issn	issn	PROPN
ajfa-11212	280	13	1946	1946	NUM
ajfa-11212	280	14	-	-	PUNCT
ajfa-11212	280	15	052x	052x	PROPN
ajfa-11212	280	16	2017	2017	NUM
ajfa-11212	280	17	,	,	PUNCT
ajfa-11212	280	18	vol	vol	NOUN
ajfa-11212	280	19	.	.	NOUN
ajfa-11212	280	20	9	9	NUM
ajfa-11212	280	21	,	,	PUNCT
ajfa-11212	280	22	no	no	INTJ
ajfa-11212	280	23	.	.	NOUN
ajfa-11212	280	24	1	1	NUM
ajfa-11212	280	25	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11212	280	26	394	394	NUM
ajfa-11212	280	27	amman	amman	PROPN
ajfa-11212	280	28	arab	arab	PROPN
ajfa-11212	280	29	university	university	PROPN
ajfa-11212	280	30	,	,	PUNCT
ajfa-11212	280	31	jordan	jordan	PROPN
ajfa-11212	280	32	.	.	PUNCT
ajfa-11212	281	1	al	al	PROPN
ajfa-11212	281	2	naqib	naqib	PROPN
ajfa-11212	281	3	,	,	PUNCT
ajfa-11212	281	4	kamal	kamal	PROPN
ajfa-11212	281	5	,	,	PUNCT
ajfa-11212	281	6	&	&	CCONJ
ajfa-11212	281	7	abdul	abdul	PROPN
ajfa-11212	281	8	aziz	aziz	PROPN
ajfa-11212	281	9	.	.	PUNCT
ajfa-11212	281	10	(	(	PUNCT
ajfa-11212	281	11	2004	2004	NUM
ajfa-11212	281	12	)	)	PUNCT
ajfa-11212	281	13	.	.	PUNCT
ajfa-11212	282	1	introduction	introduction	NOUN
ajfa-11212	282	2	to	to	ADP
ajfa-11212	282	3	accounting	accounting	NOUN
ajfa-11212	282	4	theory	theory	NOUN
ajfa-11212	282	5	.	.	PUNCT
ajfa-11212	283	1	amman	amman	PROPN
ajfa-11212	283	2	:	:	PUNCT
ajfa-11212	283	3	dar	dar	PROPN
ajfa-11212	283	4	wael	wael	PROPN
ajfa-11212	283	5	publishing	publishing	PROPN
ajfa-11212	283	6	alqadi	alqadi	PROPN
ajfa-11212	283	7	,	,	PUNCT
ajfa-11212	283	8	hussein	hussein	PROPN
ajfa-11212	283	9	,	,	PUNCT
ajfa-11212	283	10	&	&	CCONJ
ajfa-11212	283	11	hamdan	hamdan	PROPN
ajfa-11212	283	12	,	,	PUNCT
ajfa-11212	283	13	mamoun	mamoun	PROPN
ajfa-11212	283	14	.	.	PUNCT
ajfa-11212	284	1	(	(	PUNCT
ajfa-11212	284	2	2008	2008	NUM
ajfa-11212	284	3	)	)	PUNCT
ajfa-11212	284	4	.	.	PUNCT
ajfa-11212	285	1	international	international	ADJ
ajfa-11212	285	2	accounting	accounting	NOUN
ajfa-11212	285	3	and	and	CCONJ
ajfa-11212	285	4	standards	standard	NOUN
ajfa-11212	285	5	,	,	PUNCT
ajfa-11212	285	6	amman	amman	PROPN
ajfa-11212	285	7	-	-	PUNCT
ajfa-11212	285	8	jordan	jordan	PROPN
ajfa-11212	285	9	,	,	PUNCT
ajfa-11212	285	10	dar	dar	PROPN
ajfa-11212	285	11	al	al	PROPN
ajfa-11212	285	12	-	-	PUNCT
ajfa-11212	285	13	thaqafa	thaqafa	PROPN
ajfa-11212	285	14	for	for	ADP
ajfa-11212	285	15	publishing	publishing	NOUN
ajfa-11212	285	16	and	and	CCONJ
ajfa-11212	285	17	distribution	distribution	NOUN
ajfa-11212	285	18	,	,	PUNCT
ajfa-11212	285	19	first	first	ADJ
ajfa-11212	285	20	edition	edition	NOUN
ajfa-11212	285	21	.	.	PUNCT
ajfa-11212	286	1	al	al	PROPN
ajfa-11212	286	2	-	-	PUNCT
ajfa-11212	286	3	qashi	qashi	PROPN
ajfa-11212	286	4	,	,	PUNCT
ajfa-11212	286	5	thaher	thaher	ADJ
ajfa-11212	286	6	shaher	shaher	PROPN
ajfa-11212	286	7	,	,	PUNCT
ajfa-11212	286	8	&	&	CCONJ
ajfa-11212	286	9	al	al	PROPN
ajfa-11212	286	10	-	-	PROPN
ajfa-11212	286	11	aqla	aqla	PROPN
ajfa-11212	286	12	,	,	PUNCT
ajfa-11212	286	13	mohammed	mohammed	PROPN
ajfa-11212	286	14	mansour	mansour	PROPN
ajfa-11212	286	15	.	.	PROPN
ajfa-11212	286	16	(	(	PUNCT
ajfa-11212	286	17	2015	2015	NUM
ajfa-11212	286	18	)	)	PUNCT
ajfa-11212	286	19	.	.	PUNCT
ajfa-11212	287	1	the	the	DET
ajfa-11212	287	2	impact	impact	NOUN
ajfa-11212	287	3	of	of	ADP
ajfa-11212	287	4	compliance	compliance	NOUN
ajfa-11212	287	5	of	of	ADP
ajfa-11212	287	6	revenue	revenue	NOUN
ajfa-11212	287	7	recognition	recognition	NOUN
ajfa-11212	287	8	principle	principle	NOUN
ajfa-11212	287	9	on	on	ADP
ajfa-11212	287	10	the	the	DET
ajfa-11212	287	11	problems	problem	NOUN
ajfa-11212	287	12	of	of	ADP
ajfa-11212	287	13	measuring	measure	VERB
ajfa-11212	287	14	income	income	NOUN
ajfa-11212	287	15	resources	resource	NOUN
ajfa-11212	287	16	in	in	ADP
ajfa-11212	287	17	arab	arab	ADJ
ajfa-11212	287	18	satellite	satellite	NOUN
ajfa-11212	287	19	channels	channel	NOUN
ajfa-11212	287	20	.	.	PUNCT
ajfa-11212	288	1	algerian	algerian	ADJ
ajfa-11212	288	2	journal	journal	NOUN
ajfa-11212	288	3	of	of	ADP
ajfa-11212	288	4	accounting	accounting	NOUN
ajfa-11212	288	5	and	and	CCONJ
ajfa-11212	288	6	finance	finance	NOUN
ajfa-11212	288	7	,	,	PUNCT
ajfa-11212	288	8	1	1	NUM
ajfa-11212	288	9	.	.	PUNCT
ajfa-11212	289	1	al	al	PROPN
ajfa-11212	289	2	-	-	PUNCT
ajfa-11212	289	3	shirazi	shirazi	PROPN
ajfa-11212	289	4	,	,	PUNCT
ajfa-11212	289	5	abbas	abbas	PROPN
ajfa-11212	289	6	.	.	PUNCT
ajfa-11212	290	1	mahdi	mahdi	PROPN
ajfa-11212	290	2	.	.	PUNCT
ajfa-11212	291	1	(	(	PUNCT
ajfa-11212	291	2	1990	1990	NUM
ajfa-11212	291	3	)	)	PUNCT
ajfa-11212	291	4	.	.	PUNCT
ajfa-11212	292	1	introduction	introduction	NOUN
ajfa-11212	292	2	to	to	ADP
ajfa-11212	292	3	accounting	accounting	NOUN
ajfa-11212	292	4	theory	theory	NOUN
ajfa-11212	292	5	.	.	PUNCT
ajfa-11212	293	1	kuwait	kuwait	PROPN
ajfa-11212	293	2	:	:	PUNCT
ajfa-11212	294	1	al	al	PROPN
ajfa-11212	294	2	-	-	PUNCT
ajfa-11212	294	3	sallas	salla	VERB
ajfa-11212	294	4	for	for	ADP
ajfa-11212	294	5	printing	printing	NOUN
ajfa-11212	294	6	and	and	CCONJ
ajfa-11212	294	7	publishing	publishing	NOUN
ajfa-11212	294	8	.	.	PUNCT
ajfa-11212	295	1	amman	amman	PROPN
ajfa-11212	295	2	stock	stock	PROPN
ajfa-11212	295	3	exchange	exchange	PROPN
ajfa-11212	295	4	.	.	PUNCT
ajfa-11212	296	1	(	(	PUNCT
ajfa-11212	296	2	2017	2017	NUM
ajfa-11212	296	3	)	)	PUNCT
ajfa-11212	296	4	.	.	PUNCT
ajfa-11212	297	1	http://www.ase.com.jo/ar/equities	http://www.ase.com.jo/ar/equitie	NOUN
ajfa-11212	297	2	,	,	PUNCT
ajfa-11212	297	3	15/2	15/2	NUM
ajfa-11212	297	4	.	.	PUNCT
ajfa-11212	298	1	benavides	benavides	PROPN
ajfa-11212	298	2	,	,	PUNCT
ajfa-11212	298	3	luis	luis	PROPN
ajfa-11212	298	4	.	.	PUNCT
ajfa-11212	298	5	(	(	PUNCT
ajfa-11212	298	6	2015	2015	NUM
ajfa-11212	298	7	)	)	PUNCT
ajfa-11212	298	8	.	.	PUNCT
ajfa-11212	299	1	flattening	flatten	VERB
ajfa-11212	299	2	the	the	DET
ajfa-11212	299	3	revenue	revenue	NOUN
ajfa-11212	299	4	recognition	recognition	NOUN
ajfa-11212	299	5	standard	standard	PROPN
ajfa-11212	299	6	.	.	PUNCT
ajfa-11212	300	1	ssrn	ssrn	PROPN
ajfa-11212	300	2	2597787	2597787	NUM
ajfa-11212	300	3	.	.	PUNCT
ajfa-11212	301	1	28	28	NUM
ajfa-11212	301	2	apr	apr	NOUN
ajfa-11212	301	3	.	.	PUNCT
ajfa-11212	301	4	https://doi.org/10.2139/ssrn.2597787	https://doi.org/10.2139/ssrn.2597787	PROPN
ajfa-11212	301	5	ciesielski	ciesielski	PROPN
ajfa-11212	301	6	,	,	PUNCT
ajfa-11212	301	7	jack	jack	PROPN
ajfa-11212	301	8	.	.	PUNCT
ajfa-11212	302	1	t.	t.	PROPN
ajfa-11212	302	2	,	,	PUNCT
ajfa-11212	302	3	&	&	CCONJ
ajfa-11212	302	4	weirich	weirich	PROPN
ajfa-11212	302	5	.	.	PUNCT
ajfa-11212	302	6	,	,	PUNCT
ajfa-11212	302	7	thomas	thomas	PROPN
ajfa-11212	302	8	.	.	PUNCT
ajfa-11212	303	1	r.	r.	PROPN
ajfa-11212	303	2	(	(	PUNCT
ajfa-11212	303	3	2011	2011	NUM
ajfa-11212	303	4	)	)	PUNCT
ajfa-11212	303	5	.	.	PUNCT
ajfa-11212	304	1	convergence	convergence	NOUN
ajfa-11212	304	2	collaboration	collaboration	NOUN
ajfa-11212	304	3	:	:	PUNCT
ajfa-11212	304	4	revising	revise	VERB
ajfa-11212	304	5	revenue	revenue	NOUN
ajfa-11212	304	6	recognition	recognition	NOUN
ajfa-11212	304	7	.	.	PUNCT
ajfa-11212	305	1	management	management	NOUN
ajfa-11212	305	2	accounting	account	VERB
ajfa-11212	305	3	quarterly	quarterly	ADV
ajfa-11212	305	4	,	,	PUNCT
ajfa-11212	305	5	12(3	12(3	NUM
ajfa-11212	305	6	)	)	PUNCT
ajfa-11212	305	7	.	.	PUNCT
ajfa-11212	306	1	dalkiliç	dalkiliç	PROPN
ajfa-11212	306	2	,	,	PUNCT
ajfa-11212	306	3	ali	ali	PROPN
ajfa-11212	306	4	fatih	fatih	PROPN
ajfa-11212	306	5	.	.	PUNCT
ajfa-11212	307	1	(	(	PUNCT
ajfa-11212	307	2	2014	2014	NUM
ajfa-11212	307	3	)	)	PUNCT
ajfa-11212	307	4	.	.	PUNCT
ajfa-11212	308	1	the	the	DET
ajfa-11212	308	2	real	real	ADJ
ajfa-11212	308	3	step	step	NOUN
ajfa-11212	308	4	in	in	ADP
ajfa-11212	308	5	convergence	convergence	NOUN
ajfa-11212	308	6	project	project	NOUN
ajfa-11212	308	7	:	:	PUNCT
ajfa-11212	308	8	a	a	DET
ajfa-11212	308	9	paradigm	paradigm	NOUN
ajfa-11212	308	10	shift	shift	NOUN
ajfa-11212	308	11	from	from	ADP
ajfa-11212	308	12	revenue	revenue	NOUN
ajfa-11212	308	13	recognition	recognition	NOUN
ajfa-11212	308	14	to	to	ADP
ajfa-11212	308	15	revenue	revenue	NOUN
ajfa-11212	308	16	from	from	ADP
ajfa-11212	308	17	contracts	contract	NOUN
ajfa-11212	308	18	with	with	ADP
ajfa-11212	308	19	customers	customer	NOUN
ajfa-11212	308	20	.	.	PUNCT
ajfa-11212	309	1	international	international	ADJ
ajfa-11212	309	2	journal	journal	PROPN
ajfa-11212	309	3	of	of	ADP
ajfa-11212	309	4	contemporary	contemporary	ADJ
ajfa-11212	309	5	economics	economic	NOUN
ajfa-11212	309	6	and	and	CCONJ
ajfa-11212	309	7	administrative	administrative	ADJ
ajfa-11212	309	8	sciences	science	NOUN
ajfa-11212	309	9	,	,	PUNCT
ajfa-11212	309	10	4(3	4(3	NUM
ajfa-11212	309	11	-	-	SYM
ajfa-11212	309	12	4	4	NUM
ajfa-11212	309	13	)	)	PUNCT
ajfa-11212	309	14	,	,	PUNCT
ajfa-11212	309	15	67	67	NUM
ajfa-11212	309	16	-	-	SYM
ajfa-11212	309	17	84	84	NUM
ajfa-11212	309	18	.	.	PUNCT
ajfa-11212	310	1	hasanen	hasanen	PROPN
ajfa-11212	310	2	,	,	PUNCT
ajfa-11212	310	3	mostafa	mostafa	PROPN
ajfa-11212	310	4	,	,	PUNCT
ajfa-11212	310	5	hamed	hamed	PROPN
ajfa-11212	310	6	,	,	PUNCT
ajfa-11212	310	7	sadek	sadek	PROPN
ajfa-11212	310	8	,	,	PUNCT
ajfa-11212	310	9	&	&	CCONJ
ajfa-11212	310	10	abo	abo	PROPN
ajfa-11212	310	11	talib	talib	PROPN
ajfa-11212	310	12	,	,	PUNCT
ajfa-11212	310	13	mohamed	mohamed	PROPN
ajfa-11212	310	14	.	.	PROPN
ajfa-11212	310	15	(	(	PUNCT
ajfa-11212	310	16	2014	2014	NUM
ajfa-11212	310	17	)	)	PUNCT
ajfa-11212	310	18	.	.	PUNCT
ajfa-11212	311	1	a	a	DET
ajfa-11212	311	2	proposed	propose	VERB
ajfa-11212	311	3	model	model	NOUN
ajfa-11212	311	4	to	to	PART
ajfa-11212	311	5	address	address	VERB
ajfa-11212	311	6	convergence	convergence	NOUN
ajfa-11212	311	7	determinants	determinant	NOUN
ajfa-11212	311	8	,	,	PUNCT
ajfa-11212	311	9	ifrs	ifrs	NOUN
ajfa-11212	311	10	and	and	CCONJ
ajfa-11212	311	11	fasb	fasb	NOUN
ajfa-11212	311	12	:	:	PUNCT
ajfa-11212	311	13	measurement	measurement	NOUN
ajfa-11212	311	14	and	and	CCONJ
ajfa-11212	311	15	disclosure	disclosure	NOUN
ajfa-11212	311	16	of	of	ADP
ajfa-11212	311	17	revenue	revenue	NOUN
ajfa-11212	311	18	recognition	recognition	NOUN
ajfa-11212	311	19	:	:	PUNCT
ajfa-11212	311	20	the	the	DET
ajfa-11212	311	21	case	case	NOUN
ajfa-11212	311	22	of	of	ADP
ajfa-11212	311	23	egypt	egypt	PROPN
ajfa-11212	311	24	.	.	PUNCT
ajfa-11212	312	1	international	international	ADJ
ajfa-11212	312	2	journal	journal	PROPN
ajfa-11212	312	3	of	of	ADP
ajfa-11212	312	4	academic	academic	ADJ
ajfa-11212	312	5	research	research	NOUN
ajfa-11212	312	6	,	,	PUNCT
ajfa-11212	312	7	6(3	6(3	NUM
ajfa-11212	312	8	)	)	PUNCT
ajfa-11212	312	9	,	,	PUNCT
ajfa-11212	312	10	269	269	NUM
ajfa-11212	312	11	-	-	SYM
ajfa-11212	312	12	285	285	NUM
ajfa-11212	312	13	.	.	PUNCT
ajfa-11212	313	1	https://doi.org/10.7813/2075-4124.2014/6-3/b.40	https://doi.org/10.7813/2075-4124.2014/6-3/b.40	NOUN
ajfa-11212	313	2	holzmann	holzmann	NOUN
ajfa-11212	313	3	,	,	PUNCT
ajfa-11212	313	4	o.	o.	PROPN
ajfa-11212	313	5	j.	j.	PROPN
ajfa-11212	313	6	,	,	PUNCT
ajfa-11212	313	7	&	&	CCONJ
ajfa-11212	313	8	munter	munter	PROPN
ajfa-11212	313	9	,	,	PUNCT
ajfa-11212	313	10	p.	p.	NOUN
ajfa-11212	313	11	(	(	PUNCT
ajfa-11212	313	12	2014	2014	NUM
ajfa-11212	313	13	)	)	PUNCT
ajfa-11212	313	14	.	.	PUNCT
ajfa-11212	314	1	new	new	ADJ
ajfa-11212	314	2	revenue	revenue	NOUN
ajfa-11212	314	3	recognition	recognition	NOUN
ajfa-11212	314	4	guidance	guidance	NOUN
ajfa-11212	314	5	.	.	PUNCT
ajfa-11212	315	1	journal	journal	NOUN
ajfa-11212	315	2	of	of	ADP
ajfa-11212	315	3	corporate	corporate	ADJ
ajfa-11212	315	4	accounting	accounting	NOUN
ajfa-11212	315	5	&	&	CCONJ
ajfa-11212	315	6	finance	finance	NOUN
ajfa-11212	315	7	,	,	PUNCT
ajfa-11212	315	8	25(6	25(6	NOUN
ajfa-11212	315	9	)	)	PUNCT
ajfa-11212	315	10	,	,	PUNCT
ajfa-11212	315	11	73	73	NUM
ajfa-11212	315	12	-	-	SYM
ajfa-11212	315	13	76	76	NUM
ajfa-11212	315	14	.	.	PUNCT
ajfa-11212	316	1	https://doi.org/10.1002/jcaf.21992	https://doi.org/10.1002/jcaf.21992	PROPN
ajfa-11212	316	2	ismail	ismail	PROPN
ajfa-11212	316	3	,	,	PUNCT
ajfa-11212	316	4	hashanah	hashanah	PROPN
ajfa-11212	316	5	.	.	PUNCT
ajfa-11212	317	1	(	(	PUNCT
ajfa-11212	317	2	2014	2014	NUM
ajfa-11212	317	3	)	)	PUNCT
ajfa-11212	317	4	.	.	PUNCT
ajfa-11212	318	1	the	the	DET
ajfa-11212	318	2	regulation	regulation	NOUN
ajfa-11212	318	3	of	of	ADP
ajfa-11212	318	4	financial	financial	ADJ
ajfa-11212	318	5	reporting	reporting	NOUN
ajfa-11212	318	6	:	:	PUNCT
ajfa-11212	318	7	ic	ic	PROPN
ajfa-11212	318	8	15	15	NUM
ajfa-11212	318	9	and	and	CCONJ
ajfa-11212	318	10	revenue	revenue	NOUN
ajfa-11212	318	11	recognition	recognition	NOUN
ajfa-11212	318	12	for	for	ADP
ajfa-11212	318	13	malaysian	malaysian	ADJ
ajfa-11212	318	14	property	property	NOUN
ajfa-11212	318	15	developers	developer	NOUN
ajfa-11212	318	16	.	.	PUNCT
ajfa-11212	319	1	international	international	ADJ
ajfa-11212	319	2	journal	journal	PROPN
ajfa-11212	319	3	of	of	ADP
ajfa-11212	319	4	business	business	NOUN
ajfa-11212	319	5	and	and	CCONJ
ajfa-11212	319	6	social	social	ADJ
ajfa-11212	319	7	science	science	NOUN
ajfa-11212	319	8	,	,	PUNCT
ajfa-11212	319	9	5(13	5(13	NUM
ajfa-11212	319	10	)	)	PUNCT
ajfa-11212	319	11	.	.	PUNCT
ajfa-11212	320	1	kasztelnik	kasztelnik	PROPN
ajfa-11212	320	2	,	,	PUNCT
ajfa-11212	320	3	karina	karina	PROPN
ajfa-11212	320	4	.	.	PUNCT
ajfa-11212	321	1	(	(	PUNCT
ajfa-11212	321	2	2015	2015	NUM
ajfa-11212	321	3	)	)	PUNCT
ajfa-11212	321	4	.	.	PUNCT
ajfa-11212	322	1	the	the	DET
ajfa-11212	322	2	value	value	NOUN
ajfa-11212	322	3	relevance	relevance	NOUN
ajfa-11212	322	4	of	of	ADP
ajfa-11212	322	5	revenue	revenue	NOUN
ajfa-11212	322	6	recognition	recognition	NOUN
ajfa-11212	322	7	under	under	ADP
ajfa-11212	322	8	international	international	ADJ
ajfa-11212	322	9	financial	financial	ADJ
ajfa-11212	322	10	reporting	reporting	NOUN
ajfa-11212	322	11	standards	standard	NOUN
ajfa-11212	322	12	.	.	PUNCT
ajfa-11212	323	1	accounting	accounting	NOUN
ajfa-11212	323	2	and	and	CCONJ
ajfa-11212	323	3	finance	finance	NOUN
ajfa-11212	323	4	research	research	NOUN
ajfa-11212	323	5	,	,	PUNCT
ajfa-11212	323	6	4(3	4(3	NUM
ajfa-11212	323	7	)	)	PUNCT
ajfa-11212	323	8	.	.	PUNCT
ajfa-11212	324	1	khamis	khamis	PROPN
ajfa-11212	324	2	,	,	PUNCT
ajfa-11212	324	3	amr	amr	PROPN
ajfa-11212	324	4	m.	m.	NOUN
ajfa-11212	324	5	(	(	PUNCT
ajfa-11212	324	6	2016	2016	NUM
ajfa-11212	324	7	)	)	PUNCT
ajfa-11212	324	8	.	.	PUNCT
ajfa-11212	325	1	perception	perception	NOUN
ajfa-11212	325	2	of	of	ADP
ajfa-11212	325	3	preparers	preparer	NOUN
ajfa-11212	325	4	and	and	CCONJ
ajfa-11212	325	5	auditors	auditor	NOUN
ajfa-11212	325	6	on	on	ADP
ajfa-11212	325	7	revenue	revenue	NOUN
ajfa-11212	325	8	from	from	ADP
ajfa-11212	325	9	contract	contract	NOUN
ajfa-11212	325	10	with	with	ADP
ajfa-11212	325	11	customer	customer	NOUN
ajfa-11212	325	12	(	(	PUNCT
ajfa-11212	325	13	ifrs	ifrs	NOUN
ajfa-11212	325	14	15	15	NUM
ajfa-11212	325	15	):	):	PUNCT
ajfa-11212	325	16	evidence	evidence	NOUN
ajfa-11212	325	17	from	from	ADP
ajfa-11212	325	18	egypt	egypt	PROPN
ajfa-11212	325	19	.	.	PUNCT
ajfa-11212	326	1	35th	35th	ADJ
ajfa-11212	326	2	international	international	ADJ
ajfa-11212	326	3	business	business	NOUN
ajfa-11212	326	4	research	research	NOUN
ajfa-11212	326	5	conference	conference	NOUN
ajfa-11212	326	6	30	30	NUM
ajfa-11212	326	7	31	31	NUM
ajfa-11212	326	8	may	may	PROPN
ajfa-11212	326	9	2016	2016	NUM
ajfa-11212	326	10	,	,	PUNCT
ajfa-11212	326	11	american	american	PROPN
ajfa-11212	326	12	university	university	PROPN
ajfa-11212	326	13	in	in	ADP
ajfa-11212	326	14	the	the	DET
ajfa-11212	326	15	emirates	emirates	PROPN
ajfa-11212	326	16	,	,	PUNCT
ajfa-11212	326	17	dubai	dubai	PROPN
ajfa-11212	326	18	,	,	PUNCT
ajfa-11212	326	19	uae	uae	PROPN
ajfa-11212	326	20	.	.	PUNCT
ajfa-11212	326	21	saunders	saunders	PROPN
ajfa-11212	326	22	,	,	PUNCT
ajfa-11212	326	23	m.	m.	NOUN
ajfa-11212	326	24	,	,	PUNCT
ajfa-11212	326	25	lewis	lewis	PROPN
ajfa-11212	326	26	,	,	PUNCT
ajfa-11212	326	27	p.	p.	PROPN
ajfa-11212	326	28	,	,	PUNCT
ajfa-11212	326	29	&	&	CCONJ
ajfa-11212	326	30	thornhill	thornhill	PROPN
ajfa-11212	326	31	.	.	PUNCT
ajfa-11212	327	1	(	(	PUNCT
ajfa-11212	327	2	2007	2007	NUM
ajfa-11212	327	3	)	)	PUNCT
ajfa-11212	327	4	.	.	PUNCT
ajfa-11212	328	1	a.	a.	NOUN
ajfa-11212	328	2	research	research	NOUN
ajfa-11212	328	3	methods	method	NOUN
ajfa-11212	328	4	for	for	ADP
ajfa-11212	328	5	business	business	NOUN
ajfa-11212	328	6	students	student	NOUN
ajfa-11212	328	7	,	,	PUNCT
ajfa-11212	328	8	fourth	fourth	PROPN
ajfa-11212	328	9	edition	edition	NOUN
ajfa-11212	328	10	.	.	PUNCT
ajfa-11212	329	1	essex	essex	PROPN
ajfa-11212	329	2	,	,	PUNCT
ajfa-11212	329	3	england	england	PROPN
ajfa-11212	329	4	:	:	PUNCT
ajfa-11212	329	5	person	person	NOUN
ajfa-11212	329	6	education	education	NOUN
ajfa-11212	329	7	limited	limit	VERB
ajfa-11212	329	8	.	.	PUNCT
ajfa-11212	330	1	lim	lim	PROPN
ajfa-11212	330	2	,	,	PUNCT
ajfa-11212	330	3	y.	y.	PROPN
ajfa-11212	330	4	,	,	PUNCT
ajfa-11212	330	5	devi	devi	PROPN
ajfa-11212	330	6	,	,	PUNCT
ajfa-11212	330	7	s.	s.	PROPN
ajfa-11212	330	8	s.	s.	PROPN
ajfa-11212	330	9	,	,	PUNCT
ajfa-11212	330	10	&	&	CCONJ
ajfa-11212	330	11	mahzan	mahzan	PROPN
ajfa-11212	330	12	,	,	PUNCT
ajfa-11212	330	13	n.	n.	PROPN
ajfa-11212	330	14	(	(	PUNCT
ajfa-11212	330	15	2015	2015	NUM
ajfa-11212	330	16	)	)	PUNCT
ajfa-11212	330	17	.	.	PUNCT
ajfa-11212	331	1	perception	perception	NOUN
ajfa-11212	331	2	of	of	ADP
ajfa-11212	331	3	auditors	auditor	NOUN
ajfa-11212	331	4	and	and	CCONJ
ajfa-11212	331	5	preparers	preparer	NOUN
ajfa-11212	331	6	on	on	ADP
ajfa-11212	331	7	ifrs	ifrs	PROPN
ajfa-11212	331	8	15	15	NUM
ajfa-11212	331	9	:	:	PUNCT
ajfa-11212	331	10	evidence	evidence	NOUN
ajfa-11212	331	11	from	from	ADP
ajfa-11212	331	12	malaysia	malaysia	PROPN
ajfa-11212	331	13	.	.	PUNCT
ajfa-11212	332	1	advanced	advanced	ADJ
ajfa-11212	332	2	science	science	NOUN
ajfa-11212	332	3	letters	letter	NOUN
ajfa-11212	332	4	,	,	PUNCT
ajfa-11212	332	5	21(6	21(6	NOUN
ajfa-11212	332	6	)	)	PUNCT
ajfa-11212	332	7	,	,	PUNCT
ajfa-11212	332	8	1781	1781	NUM
ajfa-11212	332	9	-	-	SYM
ajfa-11212	332	10	1785	1785	NUM
ajfa-11212	332	11	.	.	PUNCT
ajfa-11212	333	1	asian	asian	ADJ
ajfa-11212	333	2	journal	journal	PROPN
ajfa-11212	333	3	of	of	ADP
ajfa-11212	333	4	finance	finance	PROPN
ajfa-11212	333	5	&	&	CCONJ
ajfa-11212	333	6	accounting	accounting	PROPN
ajfa-11212	333	7	issn	issn	PROPN
ajfa-11212	333	8	1946	1946	NUM
ajfa-11212	333	9	-	-	PUNCT
ajfa-11212	333	10	052x	052x	PROPN
ajfa-11212	333	11	2017	2017	NUM
ajfa-11212	333	12	,	,	PUNCT
ajfa-11212	333	13	vol	vol	NOUN
ajfa-11212	333	14	.	.	NOUN
ajfa-11212	333	15	9	9	NUM
ajfa-11212	333	16	,	,	PUNCT
ajfa-11212	333	17	no	no	INTJ
ajfa-11212	333	18	.	.	NOUN
ajfa-11212	333	19	1	1	NUM
ajfa-11212	333	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11212	333	21	395	395	NUM
ajfa-11212	333	22	https://doi.org/10.1166/asl.2015.6212	https://doi.org/10.1166/asl.2015.6212	ADJ
ajfa-11212	333	23	mccarthy	mccarthy	NOUN
ajfa-11212	333	24	,	,	PUNCT
ajfa-11212	333	25	m.	m.	NOUN
ajfa-11212	333	26	,	,	PUNCT
ajfa-11212	333	27	&	&	CCONJ
ajfa-11212	333	28	mccarthy	mccarthy	PROPN
ajfa-11212	333	29	,	,	PUNCT
ajfa-11212	333	30	r.	r.	PROPN
ajfa-11212	333	31	(	(	PUNCT
ajfa-11212	333	32	2014	2014	NUM
ajfa-11212	333	33	)	)	PUNCT
ajfa-11212	333	34	.	.	PUNCT
ajfa-11212	334	1	financial	financial	ADJ
ajfa-11212	334	2	statement	statement	NOUN
ajfa-11212	334	3	preparers	preparer	NOUN
ajfa-11212	334	4	’	’	PART
ajfa-11212	334	5	revenue	revenue	NOUN
ajfa-11212	334	6	decisions	decision	NOUN
ajfa-11212	334	7	:	:	PUNCT
ajfa-11212	334	8	accuracy	accuracy	NOUN
ajfa-11212	334	9	in	in	ADP
ajfa-11212	334	10	applying	apply	VERB
ajfa-11212	334	11	rules	rule	NOUN
ajfa-11212	334	12	-	-	PUNCT
ajfa-11212	334	13	based	base	VERB
ajfa-11212	334	14	standards	standard	NOUN
ajfa-11212	334	15	and	and	CCONJ
ajfa-11212	334	16	the	the	DET
ajfa-11212	334	17	iasb	iasb	NOUN
ajfa-11212	334	18	-	-	PUNCT
ajfa-11212	334	19	fasb	fasb	NOUN
ajfa-11212	334	20	revenue	revenue	NOUN
ajfa-11212	334	21	recognition	recognition	NOUN
ajfa-11212	334	22	model	model	NOUN
ajfa-11212	334	23	.	.	PUNCT
ajfa-11212	335	1	journal	journal	PROPN
ajfa-11212	335	2	of	of	ADP
ajfa-11212	335	3	accounting	accounting	NOUN
ajfa-11212	335	4	and	and	CCONJ
ajfa-11212	335	5	finance	finance	NOUN
ajfa-11212	335	6	,	,	PUNCT
ajfa-11212	335	7	14(6	14(6	NOUN
ajfa-11212	335	8	)	)	PUNCT
ajfa-11212	335	9	,	,	PUNCT
ajfa-11212	335	10	21	21	NUM
ajfa-11212	335	11	.	.	PUNCT
ajfa-11212	336	1	robert	robert	PROPN
ajfa-11212	336	2	a.	a.	PROPN
ajfa-11212	336	3	(	(	PUNCT
ajfa-11212	336	4	2015	2015	NUM
ajfa-11212	336	5	)	)	PUNCT
ajfa-11212	336	6	.	.	PUNCT
ajfa-11212	337	1	case	case	NOUN
ajfa-11212	337	2	studies	study	NOUN
ajfa-11212	337	3	in	in	ADP
ajfa-11212	337	4	the	the	DET
ajfa-11212	337	5	new	new	ADJ
ajfa-11212	337	6	revenue	revenue	NOUN
ajfa-11212	337	7	recognition	recognition	NOUN
ajfa-11212	337	8	guidance	guidance	NOUN
ajfa-11212	337	9	.	.	PUNCT
ajfa-11212	338	1	the	the	DET
ajfa-11212	338	2	cpa	cpa	PROPN
ajfa-11212	338	3	journal	journal	PROPN
ajfa-11212	338	4	,	,	PUNCT
ajfa-11212	338	5	85(3	85(3	PROPN
ajfa-11212	338	6	)	)	PUNCT
ajfa-11212	338	7	.	.	PUNCT
ajfa-11212	339	1	sabayhi	sabayhi	PROPN
ajfa-11212	339	2	,	,	PUNCT
ajfa-11212	339	3	nawal	nawal	PROPN
ajfa-11212	339	4	.	.	PUNCT
ajfa-11212	340	1	(	(	PUNCT
ajfa-11212	340	2	2011	2011	NUM
ajfa-11212	340	3	)	)	PUNCT
ajfa-11212	340	4	.	.	PUNCT
ajfa-11212	341	1	the	the	DET
ajfa-11212	341	2	effect	effect	NOUN
ajfa-11212	341	3	of	of	ADP
ajfa-11212	341	4	accounting	accounting	NOUN
ajfa-11212	341	5	disclosure	disclosure	NOUN
ajfa-11212	341	6	under	under	ADP
ajfa-11212	341	7	international	international	ADJ
ajfa-11212	341	8	accounting	accounting	NOUN
ajfa-11212	341	9	standards	standard	NOUN
ajfa-11212	341	10	(	(	PUNCT
ajfa-11212	341	11	ias	ias	PROPN
ajfa-11212	341	12	)	)	PUNCT
ajfa-11212	341	13	and	and	CCONJ
ajfa-11212	341	14	its	its	PRON
ajfa-11212	341	15	impact	impact	NOUN
ajfa-11212	341	16	on	on	ADP
ajfa-11212	341	17	information	information	NOUN
ajfa-11212	341	18	quality	quality	NOUN
ajfa-11212	341	19	"	"	PUNCT
ajfa-11212	341	20	,	,	PUNCT
ajfa-11212	341	21	unpublished	unpublished	ADJ
ajfa-11212	341	22	master	master	NOUN
ajfa-11212	341	23	’s	’s	PART
ajfa-11212	341	24	thesis	thesis	NOUN
ajfa-11212	341	25	,	,	PUNCT
ajfa-11212	341	26	university	university	PROPN
ajfa-11212	341	27	of	of	ADP
ajfa-11212	341	28	algiers	algiers	PROPN
ajfa-11212	341	29	,	,	PUNCT
ajfa-11212	341	30	algeria	algeria	PROPN
ajfa-11212	341	31	.	.	PUNCT
ajfa-11212	342	1	steele	steele	PROPN
ajfa-11212	342	2	,	,	PUNCT
ajfa-11212	342	3	c.	c.	PROPN
ajfa-11212	342	4	a.	a.	PROPN
ajfa-11212	342	5	(	(	PUNCT
ajfa-11212	342	6	2012	2012	NUM
ajfa-11212	342	7	)	)	PUNCT
ajfa-11212	342	8	.	.	PUNCT
ajfa-11212	343	1	the	the	DET
ajfa-11212	343	2	convergence	convergence	NOUN
ajfa-11212	343	3	of	of	ADP
ajfa-11212	343	4	us	us	PROPN
ajfa-11212	343	5	gaap	gaap	PROPN
ajfa-11212	343	6	and	and	CCONJ
ajfa-11212	343	7	ifrs	ifrs	PROPN
ajfa-11212	343	8	:	:	PUNCT
ajfa-11212	343	9	revenue	revenue	NOUN
ajfa-11212	343	10	recognition	recognition	NOUN
ajfa-11212	343	11	.	.	PUNCT
ajfa-11212	344	1	honors	honor	NOUN
ajfa-11212	344	2	theses	theses	PROPN
ajfa-11212	344	3	,	,	PUNCT
ajfa-11212	344	4	paper	paper	NOUN
ajfa-11212	344	5	87	87	NUM
ajfa-11212	344	6	.	.	PUNCT
ajfa-11212	345	1	tong	tong	PROPN
ajfa-11212	345	2	,	,	PUNCT
ajfa-11212	345	3	tan	tan	PROPN
ajfa-11212	345	4	liong	liong	NOUN
ajfa-11212	345	5	.	.	PUNCT
ajfa-11212	346	1	(	(	PUNCT
ajfa-11212	346	2	2015	2015	NUM
ajfa-11212	346	3	)	)	PUNCT
ajfa-11212	346	4	.	.	PUNCT
ajfa-11212	347	1	a	a	DET
ajfa-11212	347	2	review	review	NOUN
ajfa-11212	347	3	of	of	ADP
ajfa-11212	347	4	ifrs	ifrs	PROPN
ajfa-11212	347	5	15	15	NUM
ajfa-11212	347	6	revenue	revenue	NOUN
ajfa-11212	347	7	from	from	ADP
ajfa-11212	347	8	contracts	contract	NOUN
ajfa-11212	347	9	with	with	ADP
ajfa-11212	347	10	customers	customer	NOUN
ajfa-11212	347	11	.	.	PUNCT
ajfa-11212	348	1	see	see	VERB
ajfa-11212	348	2	more	more	ADJ
ajfa-11212	348	3	at	at	ADP
ajfa-11212	348	4	:	:	PUNCT
ajfa-11212	348	5	http://www.masb.org.my/pdf.php?pdf=2014-095%20review%20of%20ifrs%2015%20(tl	http://www.masb.org.my/pdf.php?pdf=2014-095%20review%20of%20ifrs%2015%20(tl	PROPN
ajfa-11212	348	6	t).pdf&file_path	t).pdf&file_path	NUM
ajfa-11212	348	7	=	=	NOUN
ajfa-11212	348	8	pdf	pdf	NOUN
ajfa-11212	348	9	tysiac	tysiac	NOUN
ajfa-11212	348	10	,	,	PUNCT
ajfa-11212	348	11	ken	ken	PROPN
ajfa-11212	348	12	.	.	PROPN
ajfa-11212	349	1	(	(	PUNCT
ajfa-11212	349	2	2014	2014	NUM
ajfa-11212	349	3	)	)	PUNCT
ajfa-11212	349	4	.	.	PUNCT
ajfa-11212	350	1	substantial	substantial	ADJ
ajfa-11212	350	2	new	new	ADJ
ajfa-11212	350	3	disclosures	disclosure	NOUN
ajfa-11212	350	4	required	require	VERB
ajfa-11212	350	5	by	by	ADP
ajfa-11212	350	6	revenue	revenue	NOUN
ajfa-11212	350	7	standard	standard	NOUN
ajfa-11212	350	8	.	.	PUNCT