id	sid	tid	token	lemma	pos
ajfa-11407	1	1	asian	asian	ADJ
ajfa-11407	1	2	journal	journal	PROPN
ajfa-11407	1	3	of	of	ADP
ajfa-11407	1	4	finance	finance	PROPN
ajfa-11407	1	5	&	&	CCONJ
ajfa-11407	1	6	accounting	accounting	PROPN
ajfa-11407	1	7	issn	issn	PROPN
ajfa-11407	1	8	1946	1946	NUM
ajfa-11407	1	9	-	-	PUNCT
ajfa-11407	1	10	052x	052x	PROPN
ajfa-11407	1	11	2017	2017	NUM
ajfa-11407	1	12	,	,	PUNCT
ajfa-11407	1	13	vol	vol	NOUN
ajfa-11407	1	14	.	.	NOUN
ajfa-11407	1	15	9	9	NUM
ajfa-11407	1	16	,	,	PUNCT
ajfa-11407	1	17	no	no	INTJ
ajfa-11407	1	18	.	.	NOUN
ajfa-11407	1	19	1	1	NUM
ajfa-11407	1	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	1	21	464	464	NUM
ajfa-11407	1	22	international	international	ADJ
ajfa-11407	1	23	financial	financial	ADJ
ajfa-11407	1	24	reporting	reporting	NOUN
ajfa-11407	1	25	standard	standard	PROPN
ajfa-11407	1	26	(	(	PUNCT
ajfa-11407	1	27	ifrs	ifrs	PROPN
ajfa-11407	1	28	)	)	PUNCT
ajfa-11407	1	29	adoption	adoption	NOUN
ajfa-11407	1	30	and	and	CCONJ
ajfa-11407	1	31	its	its	PRON
ajfa-11407	1	32	impact	impact	NOUN
ajfa-11407	1	33	on	on	ADP
ajfa-11407	1	34	financial	financial	ADJ
ajfa-11407	1	35	reporting	reporting	NOUN
ajfa-11407	1	36	:	:	PUNCT
ajfa-11407	1	37	evidence	evidence	NOUN
ajfa-11407	1	38	from	from	ADP
ajfa-11407	1	39	listed	list	VERB
ajfa-11407	1	40	nigeria	nigeria	PROPN
ajfa-11407	1	41	oil	oil	NOUN
ajfa-11407	1	42	and	and	CCONJ
ajfa-11407	1	43	gas	gas	NOUN
ajfa-11407	1	44	companies	company	NOUN
ajfa-11407	1	45	murtala	murtala	PROPN
ajfa-11407	1	46	zakari	zakari	PROPN
ajfa-11407	1	47	post	post	VERB
ajfa-11407	1	48	graduate	graduate	PROPN
ajfa-11407	1	49	school	school	NOUN
ajfa-11407	1	50	of	of	ADP
ajfa-11407	1	51	accounting	accounting	NOUN
ajfa-11407	1	52	and	and	CCONJ
ajfa-11407	1	53	finance	finance	NOUN
ajfa-11407	1	54	leeds	leeds	PROPN
ajfa-11407	1	55	beckett	beckett	PROPN
ajfa-11407	1	56	university	university	PROPN
ajfa-11407	1	57	,	,	PUNCT
ajfa-11407	1	58	leeds	leed	NOUN
ajfa-11407	1	59	,	,	PUNCT
ajfa-11407	1	60	uk	uk	PROPN
ajfa-11407	1	61	e	e	NOUN
ajfa-11407	1	62	-	-	NOUN
ajfa-11407	1	63	mail	mail	NOUN
ajfa-11407	1	64	:	:	PUNCT
ajfa-11407	1	65	murhafs2010@gmail.com	murhafs2010@gmail.com	PROPN
ajfa-11407	2	1	received	receive	VERB
ajfa-11407	2	2	:	:	PUNCT
ajfa-11407	2	3	april	april	PROPN
ajfa-11407	2	4	2	2	NUM
ajfa-11407	2	5	,	,	PUNCT
ajfa-11407	2	6	2017	2017	NUM
ajfa-11407	2	7	accepted	accept	VERB
ajfa-11407	2	8	:	:	PUNCT
ajfa-11407	2	9	may	may	AUX
ajfa-11407	2	10	17	17	NUM
ajfa-11407	2	11	,	,	PUNCT
ajfa-11407	2	12	2017	2017	NUM
ajfa-11407	2	13	published	publish	VERB
ajfa-11407	2	14	:	:	PUNCT
ajfa-11407	2	15	june	june	PROPN
ajfa-11407	2	16	1	1	NUM
ajfa-11407	2	17	,	,	PUNCT
ajfa-11407	2	18	2017	2017	NUM
ajfa-11407	2	19	doi:10.5296	doi:10.5296	NOUN
ajfa-11407	2	20	/	/	SYM
ajfa-11407	2	21	ajfa.v9i1.11407	ajfa.v9i1.11407	NOUN
ajfa-11407	2	22	url	url	PROPN
ajfa-11407	2	23	:	:	PUNCT
ajfa-11407	2	24	https://doi.org/10.5296/ajfa.v9i1.11407	https://doi.org/10.5296/ajfa.v9i1.11407	NOUN
ajfa-11407	3	1	abstract	abstract	ADJ
ajfa-11407	3	2	this	this	DET
ajfa-11407	3	3	study	study	NOUN
ajfa-11407	3	4	seeks	seek	VERB
ajfa-11407	3	5	to	to	PART
ajfa-11407	3	6	investigate	investigate	VERB
ajfa-11407	3	7	the	the	DET
ajfa-11407	3	8	impact	impact	NOUN
ajfa-11407	3	9	of	of	ADP
ajfa-11407	3	10	ifrs	ifrs	ADJ
ajfa-11407	3	11	adoption	adoption	NOUN
ajfa-11407	3	12	on	on	ADP
ajfa-11407	3	13	financial	financial	ADJ
ajfa-11407	3	14	reporting	reporting	NOUN
ajfa-11407	3	15	in	in	ADP
ajfa-11407	3	16	nigeria	nigeria	PROPN
ajfa-11407	3	17	oil	oil	NOUN
ajfa-11407	3	18	and	and	CCONJ
ajfa-11407	3	19	gas	gas	NOUN
ajfa-11407	3	20	sector	sector	NOUN
ajfa-11407	3	21	;	;	PUNCT
ajfa-11407	3	22	whether	whether	SCONJ
ajfa-11407	3	23	it	it	PRON
ajfa-11407	3	24	leads	lead	VERB
ajfa-11407	3	25	to	to	ADP
ajfa-11407	3	26	significant	significant	ADJ
ajfa-11407	3	27	financial	financial	ADJ
ajfa-11407	3	28	reporting	reporting	NOUN
ajfa-11407	3	29	improvement	improvement	NOUN
ajfa-11407	3	30	in	in	ADP
ajfa-11407	3	31	terms	term	NOUN
ajfa-11407	3	32	of	of	ADP
ajfa-11407	3	33	value	value	NOUN
ajfa-11407	3	34	addition	addition	NOUN
ajfa-11407	3	35	and	and	CCONJ
ajfa-11407	3	36	quality	quality	NOUN
ajfa-11407	3	37	;	;	PUNCT
ajfa-11407	3	38	whether	whether	SCONJ
ajfa-11407	3	39	it	it	PRON
ajfa-11407	3	40	reduces	reduce	VERB
ajfa-11407	3	41	information	information	NOUN
ajfa-11407	3	42	asymmetry	asymmetry	NOUN
ajfa-11407	3	43	and	and	CCONJ
ajfa-11407	3	44	increases	increase	VERB
ajfa-11407	3	45	investors	investor	NOUN
ajfa-11407	3	46	’	’	PART
ajfa-11407	3	47	confidence	confidence	NOUN
ajfa-11407	3	48	and	and	CCONJ
ajfa-11407	3	49	understanding	understanding	NOUN
ajfa-11407	3	50	of	of	ADP
ajfa-11407	3	51	the	the	DET
ajfa-11407	3	52	financial	financial	ADJ
ajfa-11407	3	53	reports	report	NOUN
ajfa-11407	3	54	.	.	PUNCT
ajfa-11407	4	1	to	to	PART
ajfa-11407	4	2	achieve	achieve	VERB
ajfa-11407	4	3	this	this	PRON
ajfa-11407	4	4	,	,	PUNCT
ajfa-11407	4	5	data	datum	NOUN
ajfa-11407	4	6	were	be	AUX
ajfa-11407	4	7	collected	collect	VERB
ajfa-11407	4	8	from	from	ADP
ajfa-11407	4	9	financial	financial	ADJ
ajfa-11407	4	10	statements	statement	NOUN
ajfa-11407	4	11	prepared	prepare	VERB
ajfa-11407	4	12	using	use	VERB
ajfa-11407	4	13	ifrs	ifrs	NOUN
ajfa-11407	4	14	for	for	ADP
ajfa-11407	4	15	the	the	DET
ajfa-11407	4	16	periods	period	NOUN
ajfa-11407	4	17	2012	2012	NUM
ajfa-11407	4	18	-	-	SYM
ajfa-11407	4	19	2016	2016	NUM
ajfa-11407	4	20	,	,	PUNCT
ajfa-11407	4	21	and	and	CCONJ
ajfa-11407	4	22	financial	financial	ADJ
ajfa-11407	4	23	statements	statement	NOUN
ajfa-11407	4	24	prepared	prepare	VERB
ajfa-11407	4	25	using	use	VERB
ajfa-11407	4	26	nigeria	nigeria	PROPN
ajfa-11407	4	27	gaap	gaap	PROPN
ajfa-11407	4	28	for	for	ADP
ajfa-11407	4	29	the	the	DET
ajfa-11407	4	30	periods	period	NOUN
ajfa-11407	4	31	2007	2007	NUM
ajfa-11407	4	32	-	-	SYM
ajfa-11407	4	33	2011	2011	NUM
ajfa-11407	4	34	,	,	PUNCT
ajfa-11407	4	35	i.e.	i.e.	X
ajfa-11407	4	36	pre	pre	X
ajfa-11407	4	37	and	and	CCONJ
ajfa-11407	4	38	post	post	VERB
ajfa-11407	4	39	ifrs	ifrs	ADJ
ajfa-11407	4	40	adoption	adoption	NOUN
ajfa-11407	4	41	in	in	ADP
ajfa-11407	4	42	nigeria	nigeria	PROPN
ajfa-11407	4	43	for	for	ADP
ajfa-11407	4	44	a	a	DET
ajfa-11407	4	45	period	period	NOUN
ajfa-11407	4	46	of	of	ADP
ajfa-11407	4	47	5years	5years	NUM
ajfa-11407	4	48	each	each	PRON
ajfa-11407	4	49	.	.	PUNCT
ajfa-11407	5	1	analysis	analysis	NOUN
ajfa-11407	5	2	was	be	AUX
ajfa-11407	5	3	conducted	conduct	VERB
ajfa-11407	5	4	to	to	PART
ajfa-11407	5	5	test	test	VERB
ajfa-11407	5	6	for	for	ADP
ajfa-11407	5	7	the	the	DET
ajfa-11407	5	8	significance	significance	NOUN
ajfa-11407	5	9	level	level	NOUN
ajfa-11407	5	10	of	of	ADP
ajfa-11407	5	11	roe	roe	NOUN
ajfa-11407	5	12	,	,	PUNCT
ajfa-11407	5	13	pat	pat	PROPN
ajfa-11407	5	14	/	/	SYM
ajfa-11407	5	15	sales	sale	NOUN
ajfa-11407	5	16	,	,	PUNCT
ajfa-11407	5	17	ca	ca	NOUN
ajfa-11407	5	18	/	/	SYM
ajfa-11407	5	19	cl	cl	NOUN
ajfa-11407	5	20	,	,	PUNCT
ajfa-11407	5	21	and	and	CCONJ
ajfa-11407	5	22	debt	debt	NOUN
ajfa-11407	5	23	-	-	PUNCT
ajfa-11407	5	24	to	to	ADP
ajfa-11407	5	25	-	-	PUNCT
ajfa-11407	5	26	equity	equity	NOUN
ajfa-11407	5	27	using	using	NOUN
ajfa-11407	5	28	mean	mean	NOUN
ajfa-11407	5	29	,	,	PUNCT
ajfa-11407	5	30	standard	standard	ADJ
ajfa-11407	5	31	deviation	deviation	NOUN
ajfa-11407	5	32	of	of	ADP
ajfa-11407	5	33	ratios	ratio	NOUN
ajfa-11407	5	34	,	,	PUNCT
ajfa-11407	5	35	and	and	CCONJ
ajfa-11407	5	36	t	t	X
ajfa-11407	5	37	-	-	PUNCT
ajfa-11407	5	38	test	test	NOUN
ajfa-11407	5	39	(	(	PUNCT
ajfa-11407	5	40	paired	pair	VERB
ajfa-11407	5	41	)	)	PUNCT
ajfa-11407	5	42	for	for	ADP
ajfa-11407	5	43	both	both	DET
ajfa-11407	5	44	periods	period	NOUN
ajfa-11407	5	45	.	.	PUNCT
ajfa-11407	6	1	the	the	DET
ajfa-11407	6	2	researcher	researcher	NOUN
ajfa-11407	6	3	found	find	VERB
ajfa-11407	6	4	that	that	SCONJ
ajfa-11407	6	5	nigerian	nigerian	ADJ
ajfa-11407	6	6	gaap	gaap	NOUN
ajfa-11407	6	7	is	be	AUX
ajfa-11407	6	8	more	more	ADV
ajfa-11407	6	9	attractive	attractive	ADJ
ajfa-11407	6	10	and	and	CCONJ
ajfa-11407	6	11	promising	promising	ADJ
ajfa-11407	6	12	to	to	ADP
ajfa-11407	6	13	shareholders	shareholder	NOUN
ajfa-11407	6	14	than	than	ADP
ajfa-11407	6	15	ifrs	ifrs	PROPN
ajfa-11407	6	16	.	.	PUNCT
ajfa-11407	7	1	in	in	ADP
ajfa-11407	7	2	the	the	DET
ajfa-11407	7	3	same	same	ADJ
ajfa-11407	7	4	vein	vein	NOUN
ajfa-11407	7	5	,	,	PUNCT
ajfa-11407	7	6	ifrs	ifrs	PROPN
ajfa-11407	7	7	is	be	AUX
ajfa-11407	7	8	more	more	ADV
ajfa-11407	7	9	attractive	attractive	ADJ
ajfa-11407	7	10	and	and	CCONJ
ajfa-11407	7	11	promising	promise	VERB
ajfa-11407	7	12	to	to	ADP
ajfa-11407	7	13	long	long	ADJ
ajfa-11407	7	14	term	term	NOUN
ajfa-11407	7	15	lenders	lender	NOUN
ajfa-11407	7	16	than	than	ADP
ajfa-11407	7	17	nigerian	nigerian	ADJ
ajfa-11407	7	18	gaap	gaap	PROPN
ajfa-11407	7	19	.	.	PUNCT
ajfa-11407	8	1	the	the	DET
ajfa-11407	8	2	study	study	NOUN
ajfa-11407	8	3	concludes	conclude	VERB
ajfa-11407	8	4	that	that	SCONJ
ajfa-11407	8	5	there	there	PRON
ajfa-11407	8	6	is	be	VERB
ajfa-11407	8	7	no	no	DET
ajfa-11407	8	8	significant	significant	ADJ
ajfa-11407	8	9	financial	financial	ADJ
ajfa-11407	8	10	reporting	reporting	NOUN
ajfa-11407	8	11	difference	difference	NOUN
ajfa-11407	8	12	and	and	CCONJ
ajfa-11407	8	13	quality	quality	NOUN
ajfa-11407	8	14	in	in	ADP
ajfa-11407	8	15	adopting	adopt	VERB
ajfa-11407	8	16	ifrs	ifrs	PROPN
ajfa-11407	8	17	compare	compare	VERB
ajfa-11407	8	18	to	to	ADP
ajfa-11407	8	19	the	the	DET
ajfa-11407	8	20	nigeria	nigeria	PROPN
ajfa-11407	8	21	gaap	gaap	PROPN
ajfa-11407	8	22	by	by	ADP
ajfa-11407	8	23	the	the	DET
ajfa-11407	8	24	listed	list	VERB
ajfa-11407	8	25	oil	oil	NOUN
ajfa-11407	8	26	and	and	CCONJ
ajfa-11407	8	27	gas	gas	NOUN
ajfa-11407	8	28	companies	company	NOUN
ajfa-11407	8	29	of	of	ADP
ajfa-11407	8	30	nigeria	nigeria	PROPN
ajfa-11407	8	31	.	.	PUNCT
ajfa-11407	9	1	keywords	keyword	NOUN
ajfa-11407	9	2	:	:	PUNCT
ajfa-11407	9	3	ifrs	ifrs	PROPN
ajfa-11407	9	4	,	,	PUNCT
ajfa-11407	9	5	nigeria	nigeria	PROPN
ajfa-11407	9	6	,	,	PUNCT
ajfa-11407	9	7	oil	oil	NOUN
ajfa-11407	9	8	and	and	CCONJ
ajfa-11407	9	9	gas	gas	NOUN
ajfa-11407	9	10	,	,	PUNCT
ajfa-11407	9	11	financial	financial	ADJ
ajfa-11407	9	12	reporting	reporting	NOUN
ajfa-11407	9	13	,	,	PUNCT
ajfa-11407	9	14	financial	financial	ADJ
ajfa-11407	9	15	statement	statement	NOUN
ajfa-11407	9	16	asian	asian	PROPN
ajfa-11407	9	17	journal	journal	PROPN
ajfa-11407	9	18	of	of	ADP
ajfa-11407	9	19	finance	finance	PROPN
ajfa-11407	9	20	&	&	CCONJ
ajfa-11407	9	21	accounting	accounting	PROPN
ajfa-11407	9	22	issn	issn	PROPN
ajfa-11407	9	23	1946	1946	NUM
ajfa-11407	9	24	-	-	PUNCT
ajfa-11407	9	25	052x	052x	PROPN
ajfa-11407	9	26	2017	2017	NUM
ajfa-11407	9	27	,	,	PUNCT
ajfa-11407	9	28	vol	vol	NOUN
ajfa-11407	9	29	.	.	NOUN
ajfa-11407	9	30	9	9	NUM
ajfa-11407	9	31	,	,	PUNCT
ajfa-11407	9	32	no	no	INTJ
ajfa-11407	9	33	.	.	NOUN
ajfa-11407	9	34	1	1	NUM
ajfa-11407	9	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	9	36	465	465	NUM
ajfa-11407	9	37	1	1	NUM
ajfa-11407	9	38	.	.	PUNCT
ajfa-11407	10	1	introduction	introduction	NOUN
ajfa-11407	10	2	1.1general	1.1general	NUM
ajfa-11407	10	3	background	background	NOUN
ajfa-11407	10	4	ifrs	ifrs	NOUN
ajfa-11407	10	5	is	be	AUX
ajfa-11407	10	6	an	an	DET
ajfa-11407	10	7	international	international	ADJ
ajfa-11407	10	8	financial	financial	ADJ
ajfa-11407	10	9	reporting	reporting	NOUN
ajfa-11407	10	10	standard	standard	NOUN
ajfa-11407	10	11	issued	issue	VERB
ajfa-11407	10	12	by	by	ADP
ajfa-11407	10	13	the	the	DET
ajfa-11407	10	14	international	international	ADJ
ajfa-11407	10	15	accounting	accounting	NOUN
ajfa-11407	10	16	standards	standard	NOUN
ajfa-11407	10	17	board	board	NOUN
ajfa-11407	10	18	(	(	PUNCT
ajfa-11407	10	19	iasb	iasb	PROPN
ajfa-11407	10	20	)	)	PUNCT
ajfa-11407	10	21	,	,	PUNCT
ajfa-11407	10	22	an	an	DET
ajfa-11407	10	23	independent	independent	ADJ
ajfa-11407	10	24	organization	organization	NOUN
ajfa-11407	10	25	registered	register	VERB
ajfa-11407	10	26	in	in	ADP
ajfa-11407	10	27	the	the	DET
ajfa-11407	10	28	united	united	PROPN
ajfa-11407	10	29	states	states	PROPN
ajfa-11407	10	30	of	of	ADP
ajfa-11407	10	31	america	america	PROPN
ajfa-11407	10	32	(	(	PUNCT
ajfa-11407	10	33	usa	usa	PROPN
ajfa-11407	10	34	)	)	PUNCT
ajfa-11407	10	35	but	but	CCONJ
ajfa-11407	10	36	based	base	VERB
ajfa-11407	10	37	in	in	ADP
ajfa-11407	10	38	london	london	PROPN
ajfa-11407	10	39	,	,	PUNCT
ajfa-11407	10	40	united	united	ADJ
ajfa-11407	10	41	kingdom	kingdom	PROPN
ajfa-11407	10	42	.	.	PUNCT
ajfa-11407	11	1	they	they	PRON
ajfa-11407	11	2	pronounce	pronounce	VERB
ajfa-11407	11	3	financial	financial	ADJ
ajfa-11407	11	4	reporting	reporting	NOUN
ajfa-11407	11	5	standards	standard	NOUN
ajfa-11407	11	6	that	that	PRON
ajfa-11407	11	7	ideally	ideally	ADV
ajfa-11407	11	8	would	would	AUX
ajfa-11407	11	9	apply	apply	VERB
ajfa-11407	11	10	equally	equally	ADV
ajfa-11407	11	11	to	to	ADP
ajfa-11407	11	12	financial	financial	ADJ
ajfa-11407	11	13	reporting	reporting	NOUN
ajfa-11407	11	14	by	by	ADP
ajfa-11407	11	15	public	public	ADJ
ajfa-11407	11	16	interest	interest	NOUN
ajfa-11407	11	17	entities	entity	NOUN
ajfa-11407	11	18	worldwide	worldwide	ADV
ajfa-11407	11	19	.	.	PUNCT
ajfa-11407	12	1	between	between	ADP
ajfa-11407	12	2	1973	1973	NUM
ajfa-11407	12	3	and	and	CCONJ
ajfa-11407	12	4	2000	2000	NUM
ajfa-11407	12	5	,	,	PUNCT
ajfa-11407	12	6	international	international	ADJ
ajfa-11407	12	7	standards	standard	NOUN
ajfa-11407	12	8	were	be	AUX
ajfa-11407	12	9	issued	issue	VERB
ajfa-11407	12	10	by	by	ADP
ajfa-11407	12	11	the	the	DET
ajfa-11407	12	12	iasb	iasb	NOUN
ajfa-11407	12	13	's	's	PART
ajfa-11407	12	14	predecessor	predecessor	NOUN
ajfa-11407	12	15	organization	organization	NOUN
ajfa-11407	12	16	,	,	PUNCT
ajfa-11407	12	17	the	the	DET
ajfa-11407	12	18	international	international	ADJ
ajfa-11407	12	19	accounting	accounting	NOUN
ajfa-11407	12	20	standards	standards	PROPN
ajfa-11407	12	21	committee	committee	PROPN
ajfa-11407	12	22	(	(	PUNCT
ajfa-11407	12	23	iasc	iasc	PROPN
ajfa-11407	12	24	)	)	PUNCT
ajfa-11407	12	25	,	,	PUNCT
ajfa-11407	12	26	a	a	DET
ajfa-11407	12	27	body	body	NOUN
ajfa-11407	12	28	established	establish	VERB
ajfa-11407	12	29	in	in	ADP
ajfa-11407	12	30	1973	1973	NUM
ajfa-11407	12	31	by	by	ADP
ajfa-11407	12	32	the	the	DET
ajfa-11407	12	33	professional	professional	ADJ
ajfa-11407	12	34	accountancy	accountancy	NOUN
ajfa-11407	12	35	bodies	body	NOUN
ajfa-11407	12	36	in	in	ADP
ajfa-11407	12	37	australia	australia	PROPN
ajfa-11407	12	38	,	,	PUNCT
ajfa-11407	12	39	canada	canada	PROPN
ajfa-11407	12	40	,	,	PUNCT
ajfa-11407	12	41	france	france	PROPN
ajfa-11407	12	42	,	,	PUNCT
ajfa-11407	12	43	germany	germany	PROPN
ajfa-11407	12	44	,	,	PUNCT
ajfa-11407	12	45	japan	japan	PROPN
ajfa-11407	12	46	,	,	PUNCT
ajfa-11407	12	47	mexico	mexico	PROPN
ajfa-11407	12	48	,	,	PUNCT
ajfa-11407	12	49	netherlands	netherlands	PROPN
ajfa-11407	12	50	,	,	PUNCT
ajfa-11407	12	51	united	united	ADJ
ajfa-11407	12	52	kingdom	kingdom	PROPN
ajfa-11407	12	53	and	and	CCONJ
ajfa-11407	12	54	ireland	ireland	PROPN
ajfa-11407	12	55	,	,	PUNCT
ajfa-11407	12	56	and	and	CCONJ
ajfa-11407	12	57	the	the	DET
ajfa-11407	12	58	u.s	u.s	PROPN
ajfa-11407	12	59	.	.	PROPN
ajfa-11407	12	60	during	during	ADP
ajfa-11407	12	61	that	that	DET
ajfa-11407	12	62	period	period	NOUN
ajfa-11407	12	63	,	,	PUNCT
ajfa-11407	12	64	the	the	DET
ajfa-11407	12	65	iasc	iasc	PROPN
ajfa-11407	12	66	's	's	PART
ajfa-11407	12	67	pronouncements	pronouncement	NOUN
ajfa-11407	12	68	were	be	AUX
ajfa-11407	12	69	described	describe	VERB
ajfa-11407	12	70	as	as	ADP
ajfa-11407	12	71	international	international	ADJ
ajfa-11407	12	72	accounting	accounting	NOUN
ajfa-11407	12	73	standards	standard	NOUN
ajfa-11407	12	74	(	(	PUNCT
ajfa-11407	12	75	ias	ias	PROPN
ajfa-11407	12	76	)	)	PUNCT
ajfa-11407	12	77	.	.	PUNCT
ajfa-11407	13	1	since	since	SCONJ
ajfa-11407	13	2	april	april	PROPN
ajfa-11407	13	3	2001	2001	NUM
ajfa-11407	13	4	,	,	PUNCT
ajfa-11407	13	5	this	this	DET
ajfa-11407	13	6	rulemaking	rulemaking	NOUN
ajfa-11407	13	7	function	function	NOUN
ajfa-11407	13	8	has	have	AUX
ajfa-11407	13	9	been	be	AUX
ajfa-11407	13	10	taken	take	VERB
ajfa-11407	13	11	over	over	ADP
ajfa-11407	13	12	by	by	ADP
ajfa-11407	13	13	a	a	DET
ajfa-11407	13	14	newly	newly	ADV
ajfa-11407	13	15	constituted	constitute	VERB
ajfa-11407	13	16	iasb	iasb	NOUN
ajfa-11407	13	17	.	.	PUNCT
ajfa-11407	14	1	the	the	DET
ajfa-11407	14	2	iasb	iasb	NOUN
ajfa-11407	14	3	describes	describe	VERB
ajfa-11407	14	4	its	its	PRON
ajfa-11407	14	5	pronouncements	pronouncement	NOUN
ajfa-11407	14	6	under	under	ADP
ajfa-11407	14	7	the	the	DET
ajfa-11407	14	8	label	label	NOUN
ajfa-11407	14	9	"	"	PUNCT
ajfa-11407	14	10	international	international	ADJ
ajfa-11407	14	11	financial	financial	ADJ
ajfa-11407	14	12	reporting	reporting	NOUN
ajfa-11407	14	13	standards	standard	NOUN
ajfa-11407	14	14	"	"	PUNCT
ajfa-11407	14	15	,	,	PUNCT
ajfa-11407	14	16	though	though	SCONJ
ajfa-11407	14	17	it	it	PRON
ajfa-11407	14	18	continues	continue	VERB
ajfa-11407	14	19	to	to	PART
ajfa-11407	14	20	recognize	recognize	VERB
ajfa-11407	14	21	the	the	DET
ajfa-11407	14	22	ias	ias	NOUN
ajfa-11407	14	23	issued	issue	VERB
ajfa-11407	14	24	by	by	ADP
ajfa-11407	14	25	the	the	DET
ajfa-11407	14	26	defunct	defunct	ADJ
ajfa-11407	14	27	iasc	iasc	PROPN
ajfa-11407	14	28	(	(	PUNCT
ajfa-11407	14	29	deloitte	deloitte	PROPN
ajfa-11407	14	30	,	,	PUNCT
ajfa-11407	14	31	2012).the	2012).the	DET
ajfa-11407	14	32	adoption	adoption	NOUN
ajfa-11407	14	33	of	of	ADP
ajfa-11407	14	34	ifrs	ifrs	NOUN
ajfa-11407	14	35	in	in	ADP
ajfa-11407	14	36	over	over	ADP
ajfa-11407	14	37	120	120	NUM
ajfa-11407	14	38	countries	country	NOUN
ajfa-11407	14	39	is	be	AUX
ajfa-11407	14	40	an	an	DET
ajfa-11407	14	41	issue	issue	NOUN
ajfa-11407	14	42	of	of	ADP
ajfa-11407	14	43	global	global	ADJ
ajfa-11407	14	44	relevance	relevance	NOUN
ajfa-11407	14	45	among	among	ADP
ajfa-11407	14	46	various	various	ADJ
ajfa-11407	14	47	countries	country	NOUN
ajfa-11407	14	48	of	of	ADP
ajfa-11407	14	49	the	the	DET
ajfa-11407	14	50	world	world	NOUN
ajfa-11407	14	51	due	due	ADP
ajfa-11407	14	52	to	to	ADP
ajfa-11407	14	53	quest	quest	NOUN
ajfa-11407	14	54	for	for	ADP
ajfa-11407	14	55	uniformity	uniformity	NOUN
ajfa-11407	14	56	,	,	PUNCT
ajfa-11407	14	57	reliability	reliability	NOUN
ajfa-11407	14	58	and	and	CCONJ
ajfa-11407	14	59	comparability	comparability	NOUN
ajfa-11407	14	60	of	of	ADP
ajfa-11407	14	61	financial	financial	ADJ
ajfa-11407	14	62	statements	statement	NOUN
ajfa-11407	14	63	of	of	ADP
ajfa-11407	14	64	companies	company	NOUN
ajfa-11407	14	65	.	.	PUNCT
ajfa-11407	15	1	the	the	DET
ajfa-11407	15	2	benefit	benefit	NOUN
ajfa-11407	15	3	of	of	ADP
ajfa-11407	15	4	adopting	adopt	VERB
ajfa-11407	15	5	a	a	DET
ajfa-11407	15	6	standardized	standardized	ADJ
ajfa-11407	15	7	set	set	NOUN
ajfa-11407	15	8	of	of	ADP
ajfa-11407	15	9	financials	financial	NOUN
ajfa-11407	15	10	is	be	AUX
ajfa-11407	15	11	to	to	ADP
ajfa-11407	15	12	benchmark	benchmark	NOUN
ajfa-11407	15	13	company	company	NOUN
ajfa-11407	15	14	performance	performance	NOUN
ajfa-11407	15	15	against	against	ADP
ajfa-11407	15	16	their	their	PRON
ajfa-11407	15	17	peers	peer	NOUN
ajfa-11407	15	18	,	,	PUNCT
ajfa-11407	15	19	to	to	PART
ajfa-11407	15	20	allow	allow	VERB
ajfa-11407	15	21	global	global	ADJ
ajfa-11407	15	22	investors	investor	NOUN
ajfa-11407	15	23	to	to	PART
ajfa-11407	15	24	compare	compare	VERB
ajfa-11407	15	25	firms	firm	NOUN
ajfa-11407	15	26	globally	globally	ADV
ajfa-11407	15	27	(	(	PUNCT
ajfa-11407	15	28	iasb	iasb	NOUN
ajfa-11407	15	29	,	,	PUNCT
ajfa-11407	15	30	2015	2015	NUM
ajfa-11407	15	31	)	)	PUNCT
ajfa-11407	15	32	.	.	PUNCT
ajfa-11407	16	1	nigeria	nigeria	PROPN
ajfa-11407	16	2	has	have	AUX
ajfa-11407	16	3	joined	join	VERB
ajfa-11407	16	4	the	the	DET
ajfa-11407	16	5	league	league	NOUN
ajfa-11407	16	6	of	of	ADP
ajfa-11407	16	7	nations	nation	NOUN
ajfa-11407	16	8	reporting	report	VERB
ajfa-11407	16	9	ifrs	ifrs	PROPN
ajfa-11407	16	10	.	.	PUNCT
ajfa-11407	17	1	with	with	ADP
ajfa-11407	17	2	the	the	DET
ajfa-11407	17	3	adoption	adoption	NOUN
ajfa-11407	17	4	of	of	ADP
ajfa-11407	17	5	ifrs	ifrs	PROPN
ajfa-11407	17	6	in	in	ADP
ajfa-11407	17	7	nigeria	nigeria	PROPN
ajfa-11407	17	8	,	,	PUNCT
ajfa-11407	17	9	a	a	DET
ajfa-11407	17	10	lot	lot	NOUN
ajfa-11407	17	11	stands	stand	VERB
ajfa-11407	17	12	to	to	PART
ajfa-11407	17	13	be	be	AUX
ajfa-11407	17	14	gained	gain	VERB
ajfa-11407	17	15	from	from	ADP
ajfa-11407	17	16	the	the	DET
ajfa-11407	17	17	seemingly	seemingly	ADV
ajfa-11407	17	18	distressed	distressed	ADJ
ajfa-11407	17	19	global	global	ADJ
ajfa-11407	17	20	economy	economy	NOUN
ajfa-11407	17	21	.	.	PUNCT
ajfa-11407	18	1	with	with	ADP
ajfa-11407	18	2	successful	successful	ADJ
ajfa-11407	18	3	implementation	implementation	NOUN
ajfa-11407	18	4	of	of	ADP
ajfa-11407	18	5	ifrs	ifrs	PROPN
ajfa-11407	18	6	,	,	PUNCT
ajfa-11407	18	7	nigeria	nigeria	PROPN
ajfa-11407	18	8	will	will	AUX
ajfa-11407	18	9	benefit	benefit	VERB
ajfa-11407	18	10	economically	economically	ADV
ajfa-11407	18	11	by	by	ADP
ajfa-11407	18	12	receiving	receive	VERB
ajfa-11407	18	13	a	a	DET
ajfa-11407	18	14	boost	boost	NOUN
ajfa-11407	18	15	on	on	ADP
ajfa-11407	18	16	foreign	foreign	ADJ
ajfa-11407	18	17	direct	direct	ADJ
ajfa-11407	18	18	investments	investment	NOUN
ajfa-11407	18	19	(	(	PUNCT
ajfa-11407	18	20	fdis	fdis	NOUN
ajfa-11407	18	21	)	)	PUNCT
ajfa-11407	18	22	and	and	CCONJ
ajfa-11407	18	23	increasing	increase	VERB
ajfa-11407	18	24	investors	investor	NOUN
ajfa-11407	18	25	’	'	PUNCT
ajfa-11407	18	26	confidence	confidence	NOUN
ajfa-11407	18	27	when	when	SCONJ
ajfa-11407	18	28	investors	investor	NOUN
ajfa-11407	18	29	are	be	AUX
ajfa-11407	18	30	uncertain	uncertain	ADJ
ajfa-11407	18	31	about	about	ADP
ajfa-11407	18	32	the	the	DET
ajfa-11407	18	33	information	information	NOUN
ajfa-11407	18	34	available	available	ADJ
ajfa-11407	18	35	to	to	ADP
ajfa-11407	18	36	them	they	PRON
ajfa-11407	18	37	.	.	PUNCT
ajfa-11407	19	1	by	by	ADP
ajfa-11407	19	2	providing	provide	VERB
ajfa-11407	19	3	reliable	reliable	ADJ
ajfa-11407	19	4	and	and	CCONJ
ajfa-11407	19	5	internationally	internationally	ADV
ajfa-11407	19	6	comparable	comparable	ADJ
ajfa-11407	19	7	financial	financial	ADJ
ajfa-11407	19	8	information	information	NOUN
ajfa-11407	19	9	,	,	PUNCT
ajfa-11407	19	10	ifrss	ifrss	PROPN
ajfa-11407	19	11	are	be	AUX
ajfa-11407	19	12	a	a	DET
ajfa-11407	19	13	very	very	ADV
ajfa-11407	19	14	important	important	ADJ
ajfa-11407	19	15	fundamental	fundamental	ADJ
ajfa-11407	19	16	of	of	ADP
ajfa-11407	19	17	global	global	ADJ
ajfa-11407	19	18	market	market	NOUN
ajfa-11407	19	19	economy	economy	NOUN
ajfa-11407	19	20	.	.	PUNCT
ajfa-11407	20	1	the	the	DET
ajfa-11407	20	2	federal	federal	ADJ
ajfa-11407	20	3	government	government	NOUN
ajfa-11407	20	4	of	of	ADP
ajfa-11407	20	5	nigeria	nigeria	PROPN
ajfa-11407	20	6	formally	formally	ADV
ajfa-11407	20	7	announced	announce	VERB
ajfa-11407	20	8	its	its	PRON
ajfa-11407	20	9	adoption	adoption	NOUN
ajfa-11407	20	10	and	and	CCONJ
ajfa-11407	20	11	launched	launch	VERB
ajfa-11407	20	12	the	the	DET
ajfa-11407	20	13	roadmap	roadmap	NOUN
ajfa-11407	20	14	for	for	ADP
ajfa-11407	20	15	its	its	PRON
ajfa-11407	20	16	implementation	implementation	NOUN
ajfa-11407	20	17	on	on	ADP
ajfa-11407	20	18	2nd	2nd	ADJ
ajfa-11407	20	19	september	september	PROPN
ajfa-11407	20	20	2010	2010	NUM
ajfa-11407	20	21	.	.	PUNCT
ajfa-11407	21	1	the	the	DET
ajfa-11407	21	2	approval	approval	NOUN
ajfa-11407	21	3	was	be	AUX
ajfa-11407	21	4	seen	see	VERB
ajfa-11407	21	5	as	as	ADP
ajfa-11407	21	6	a	a	DET
ajfa-11407	21	7	milestone	milestone	NOUN
ajfa-11407	21	8	for	for	ADP
ajfa-11407	21	9	nigeria	nigeria	PROPN
ajfa-11407	21	10	as	as	SCONJ
ajfa-11407	21	11	it	it	PRON
ajfa-11407	21	12	becomes	become	VERB
ajfa-11407	21	13	a	a	DET
ajfa-11407	21	14	member	member	NOUN
ajfa-11407	21	15	state	state	NOUN
ajfa-11407	21	16	among	among	ADP
ajfa-11407	21	17	those	those	DET
ajfa-11407	21	18	countries	country	NOUN
ajfa-11407	21	19	that	that	PRON
ajfa-11407	21	20	have	have	AUX
ajfa-11407	21	21	adopted	adopt	VERB
ajfa-11407	21	22	ifrs	ifrs	NOUN
ajfa-11407	21	23	.	.	PUNCT
ajfa-11407	22	1	the	the	DET
ajfa-11407	22	2	roadmap	roadmap	NOUN
ajfa-11407	22	3	for	for	ADP
ajfa-11407	22	4	implementation	implementation	NOUN
ajfa-11407	22	5	mandates	mandate	NOUN
ajfa-11407	22	6	listed	list	VERB
ajfa-11407	22	7	and	and	CCONJ
ajfa-11407	22	8	significant	significant	ADJ
ajfa-11407	22	9	public	public	ADJ
ajfa-11407	22	10	interest	interest	NOUN
ajfa-11407	22	11	entities	entity	NOUN
ajfa-11407	22	12	to	to	PART
ajfa-11407	22	13	prepare	prepare	VERB
ajfa-11407	22	14	their	their	PRON
ajfa-11407	22	15	financial	financial	ADJ
ajfa-11407	22	16	statements	statement	NOUN
ajfa-11407	22	17	using	use	VERB
ajfa-11407	22	18	applicable	applicable	ADJ
ajfa-11407	22	19	ifrss	ifrss	NOUN
ajfa-11407	22	20	by	by	ADP
ajfa-11407	22	21	december	december	PROPN
ajfa-11407	22	22	31	31	NUM
ajfa-11407	22	23	,	,	PUNCT
ajfa-11407	22	24	2012	2012	NUM
ajfa-11407	22	25	.	.	PUNCT
ajfa-11407	23	1	at	at	ADP
ajfa-11407	23	2	a	a	DET
ajfa-11407	23	3	seminar	seminar	NOUN
ajfa-11407	23	4	organized	organize	VERB
ajfa-11407	23	5	by	by	ADP
ajfa-11407	23	6	financial	financial	ADJ
ajfa-11407	23	7	reporting	reporting	NOUN
ajfa-11407	23	8	council	council	PROPN
ajfa-11407	23	9	(	(	PUNCT
ajfa-11407	23	10	frc	frc	PROPN
ajfa-11407	23	11	)	)	PUNCT
ajfa-11407	23	12	formerly	formerly	ADV
ajfa-11407	23	13	known	know	VERB
ajfa-11407	23	14	as	as	ADP
ajfa-11407	23	15	the	the	DET
ajfa-11407	23	16	‘	'	PUNCT
ajfa-11407	23	17	nigerian	nigerian	ADJ
ajfa-11407	23	18	accounting	accounting	NOUN
ajfa-11407	23	19	standards	standards	PROPN
ajfa-11407	23	20	board	board	PROPN
ajfa-11407	23	21	’	'	PUNCT
ajfa-11407	23	22	,	,	PUNCT
ajfa-11407	23	23	the	the	DET
ajfa-11407	23	24	former	former	ADJ
ajfa-11407	23	25	minister	minister	NOUN
ajfa-11407	23	26	of	of	ADP
ajfa-11407	23	27	trade	trade	PROPN
ajfa-11407	23	28	and	and	CCONJ
ajfa-11407	23	29	commerce	commerce	NOUN
ajfa-11407	23	30	martins	martin	NOUN
ajfa-11407	23	31	-	-	PUNCT
ajfa-11407	23	32	kuye	kuye	PROPN
ajfa-11407	23	33	noted	note	VERB
ajfa-11407	23	34	that	that	SCONJ
ajfa-11407	23	35	the	the	DET
ajfa-11407	23	36	decision	decision	NOUN
ajfa-11407	23	37	by	by	ADP
ajfa-11407	23	38	government	government	NOUN
ajfa-11407	23	39	to	to	PART
ajfa-11407	23	40	adopt	adopt	VERB
ajfa-11407	23	41	the	the	DET
ajfa-11407	23	42	global	global	ADJ
ajfa-11407	23	43	standards	standard	NOUN
ajfa-11407	23	44	was	be	AUX
ajfa-11407	23	45	due	due	ADJ
ajfa-11407	23	46	to	to	ADP
ajfa-11407	23	47	its	its	PRON
ajfa-11407	23	48	immense	immense	ADJ
ajfa-11407	23	49	benefits	benefit	NOUN
ajfa-11407	23	50	,	,	PUNCT
ajfa-11407	23	51	adding	add	VERB
ajfa-11407	23	52	that	that	SCONJ
ajfa-11407	23	53	apart	apart	ADV
ajfa-11407	23	54	from	from	ADP
ajfa-11407	23	55	assurance	assurance	NOUN
ajfa-11407	23	56	of	of	ADP
ajfa-11407	23	57	useful	useful	ADJ
ajfa-11407	23	58	and	and	CCONJ
ajfa-11407	23	59	meaningful	meaningful	ADJ
ajfa-11407	23	60	decision	decision	NOUN
ajfa-11407	23	61	on	on	ADP
ajfa-11407	23	62	investment	investment	NOUN
ajfa-11407	23	63	portfolio	portfolio	NOUN
ajfa-11407	23	64	in	in	ADP
ajfa-11407	23	65	the	the	DET
ajfa-11407	23	66	country	country	NOUN
ajfa-11407	23	67	,	,	PUNCT
ajfa-11407	23	68	there	there	PRON
ajfa-11407	23	69	would	would	AUX
ajfa-11407	23	70	also	also	ADV
ajfa-11407	23	71	be	be	AUX
ajfa-11407	23	72	attraction	attraction	NOUN
ajfa-11407	23	73	of	of	ADP
ajfa-11407	23	74	foreign	foreign	ADJ
ajfa-11407	23	75	investments	investment	NOUN
ajfa-11407	23	76	.	.	PUNCT
ajfa-11407	24	1	he	he	PRON
ajfa-11407	24	2	noted	note	VERB
ajfa-11407	24	3	that	that	SCONJ
ajfa-11407	24	4	convergence	convergence	NOUN
ajfa-11407	24	5	would	would	AUX
ajfa-11407	24	6	also	also	ADV
ajfa-11407	24	7	create	create	VERB
ajfa-11407	24	8	easier	easy	ADJ
ajfa-11407	24	9	access	access	NOUN
ajfa-11407	24	10	to	to	ADP
ajfa-11407	24	11	external	external	ADJ
ajfa-11407	24	12	capital	capital	NOUN
ajfa-11407	24	13	;	;	PUNCT
ajfa-11407	24	14	reduction	reduction	NOUN
ajfa-11407	24	15	in	in	ADP
ajfa-11407	24	16	the	the	DET
ajfa-11407	24	17	cost	cost	NOUN
ajfa-11407	24	18	of	of	ADP
ajfa-11407	24	19	doing	do	VERB
ajfa-11407	24	20	business	business	NOUN
ajfa-11407	24	21	across	across	ADP
ajfa-11407	24	22	borders	border	NOUN
ajfa-11407	24	23	by	by	ADP
ajfa-11407	24	24	eliminating	eliminate	VERB
ajfa-11407	24	25	the	the	DET
ajfa-11407	24	26	need	need	NOUN
ajfa-11407	24	27	for	for	ADP
ajfa-11407	24	28	supplementary	supplementary	ADJ
ajfa-11407	24	29	information	information	NOUN
ajfa-11407	24	30	from	from	ADP
ajfa-11407	24	31	nigerian	nigerian	ADJ
ajfa-11407	24	32	companies	company	NOUN
ajfa-11407	24	33	;	;	PUNCT
ajfa-11407	24	34	easier	easy	ADJ
ajfa-11407	24	35	regulation	regulation	NOUN
ajfa-11407	24	36	of	of	ADP
ajfa-11407	24	37	financial	financial	ADJ
ajfa-11407	24	38	information	information	NOUN
ajfa-11407	24	39	in	in	ADP
ajfa-11407	24	40	the	the	DET
ajfa-11407	24	41	country	country	NOUN
ajfa-11407	24	42	,	,	PUNCT
ajfa-11407	24	43	and	and	CCONJ
ajfa-11407	24	44	also	also	ADV
ajfa-11407	24	45	enhance	enhance	VERB
ajfa-11407	24	46	knowledge	knowledge	NOUN
ajfa-11407	24	47	of	of	ADP
ajfa-11407	24	48	global	global	ADJ
ajfa-11407	24	49	financial	financial	ADJ
ajfa-11407	24	50	reporting	reporting	NOUN
ajfa-11407	24	51	standards	standard	NOUN
ajfa-11407	24	52	by	by	ADP
ajfa-11407	24	53	tertiary	tertiary	ADJ
ajfa-11407	24	54	institutions	institution	NOUN
ajfa-11407	24	55	,	,	PUNCT
ajfa-11407	24	56	amongst	amongst	ADP
ajfa-11407	24	57	others	other	NOUN
ajfa-11407	24	58	(	(	PUNCT
ajfa-11407	24	59	financial	financial	ADJ
ajfa-11407	24	60	reporting	reporting	NOUN
ajfa-11407	24	61	council	council	NOUN
ajfa-11407	24	62	,	,	PUNCT
ajfa-11407	24	63	2012	2012	NUM
ajfa-11407	24	64	)	)	PUNCT
ajfa-11407	24	65	.	.	PUNCT
ajfa-11407	25	1	the	the	DET
ajfa-11407	25	2	proponents	proponent	NOUN
ajfa-11407	25	3	of	of	ADP
ajfa-11407	25	4	ifrs	ifrs	PROPN
ajfa-11407	25	5	are	be	AUX
ajfa-11407	25	6	of	of	ADP
ajfa-11407	25	7	the	the	DET
ajfa-11407	25	8	view	view	NOUN
ajfa-11407	25	9	that	that	SCONJ
ajfa-11407	25	10	its	its	PRON
ajfa-11407	25	11	benefits	benefit	NOUN
ajfa-11407	25	12	exceed	exceed	VERB
ajfa-11407	25	13	the	the	DET
ajfa-11407	25	14	cost	cost	NOUN
ajfa-11407	25	15	of	of	ADP
ajfa-11407	25	16	compliance	compliance	NOUN
ajfa-11407	25	17	and	and	CCONJ
ajfa-11407	25	18	asian	asian	ADJ
ajfa-11407	25	19	journal	journal	NOUN
ajfa-11407	25	20	of	of	ADP
ajfa-11407	25	21	finance	finance	PROPN
ajfa-11407	25	22	&	&	CCONJ
ajfa-11407	25	23	accounting	accounting	PROPN
ajfa-11407	25	24	issn	issn	PROPN
ajfa-11407	25	25	1946	1946	NUM
ajfa-11407	25	26	-	-	PUNCT
ajfa-11407	25	27	052x	052x	PROPN
ajfa-11407	25	28	2017	2017	NUM
ajfa-11407	25	29	,	,	PUNCT
ajfa-11407	25	30	vol	vol	NOUN
ajfa-11407	25	31	.	.	NOUN
ajfa-11407	26	1	9	9	NUM
ajfa-11407	26	2	,	,	PUNCT
ajfa-11407	26	3	no	no	INTJ
ajfa-11407	26	4	.	.	NOUN
ajfa-11407	26	5	1	1	NUM
ajfa-11407	26	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	26	7	466	466	NUM
ajfa-11407	26	8	that	that	SCONJ
ajfa-11407	26	9	international	international	ADJ
ajfa-11407	26	10	accounting	accounting	NOUN
ajfa-11407	26	11	standards	standard	NOUN
ajfa-11407	26	12	are	be	AUX
ajfa-11407	26	13	superior	superior	ADJ
ajfa-11407	26	14	to	to	ADP
ajfa-11407	26	15	domestic	domestic	ADJ
ajfa-11407	26	16	standards	standard	NOUN
ajfa-11407	26	17	(	(	PUNCT
ajfa-11407	26	18	ashbaugh	ashbaugh	NOUN
ajfa-11407	26	19	and	and	CCONJ
ajfa-11407	26	20	pincus	pincus	PROPN
ajfa-11407	26	21	,	,	PUNCT
ajfa-11407	26	22	2001	2001	NUM
ajfa-11407	26	23	)	)	PUNCT
ajfa-11407	26	24	.	.	PUNCT
ajfa-11407	27	1	this	this	PRON
ajfa-11407	27	2	entails	entail	VERB
ajfa-11407	27	3	that	that	SCONJ
ajfa-11407	27	4	with	with	ADP
ajfa-11407	27	5	better	well	ADJ
ajfa-11407	27	6	accounting	accounting	NOUN
ajfa-11407	27	7	standards	standard	NOUN
ajfa-11407	27	8	and	and	CCONJ
ajfa-11407	27	9	greater	great	ADJ
ajfa-11407	27	10	transparency	transparency	NOUN
ajfa-11407	27	11	,	,	PUNCT
ajfa-11407	27	12	investors	investor	NOUN
ajfa-11407	27	13	would	would	AUX
ajfa-11407	27	14	be	be	AUX
ajfa-11407	27	15	more	more	ADV
ajfa-11407	27	16	confident	confident	ADJ
ajfa-11407	27	17	of	of	ADP
ajfa-11407	27	18	the	the	DET
ajfa-11407	27	19	financial	financial	ADJ
ajfa-11407	27	20	information	information	NOUN
ajfa-11407	27	21	available	available	ADJ
ajfa-11407	27	22	(	(	PUNCT
ajfa-11407	27	23	daske	daske	PROPN
ajfa-11407	27	24	,	,	PUNCT
ajfa-11407	27	25	2006	2006	NUM
ajfa-11407	27	26	)	)	PUNCT
ajfa-11407	27	27	and	and	CCONJ
ajfa-11407	27	28	would	would	AUX
ajfa-11407	27	29	have	have	VERB
ajfa-11407	27	30	greater	great	ADJ
ajfa-11407	27	31	confidence	confidence	NOUN
ajfa-11407	27	32	in	in	ADP
ajfa-11407	27	33	investing	invest	VERB
ajfa-11407	27	34	in	in	ADP
ajfa-11407	27	35	equity	equity	NOUN
ajfa-11407	27	36	markets	market	NOUN
ajfa-11407	27	37	.	.	PUNCT
ajfa-11407	28	1	higher	high	ADJ
ajfa-11407	28	2	quality	quality	NOUN
ajfa-11407	28	3	of	of	ADP
ajfa-11407	28	4	financial	financial	ADJ
ajfa-11407	28	5	reporting	reporting	NOUN
ajfa-11407	28	6	will	will	AUX
ajfa-11407	28	7	lead	lead	VERB
ajfa-11407	28	8	more	more	ADJ
ajfa-11407	28	9	investors	investor	NOUN
ajfa-11407	28	10	and	and	CCONJ
ajfa-11407	28	11	thus	thus	ADV
ajfa-11407	28	12	reduce	reduce	VERB
ajfa-11407	28	13	the	the	DET
ajfa-11407	28	14	firm	firm	NOUN
ajfa-11407	28	15	’s	’s	PART
ajfa-11407	28	16	cost	cost	NOUN
ajfa-11407	28	17	of	of	ADP
ajfa-11407	28	18	capital	capital	NOUN
ajfa-11407	28	19	(	(	PUNCT
ajfa-11407	28	20	leuz	leuz	PROPN
ajfa-11407	28	21	,	,	PUNCT
ajfa-11407	28	22	2003	2003	NUM
ajfa-11407	28	23	;	;	PUNCT
ajfa-11407	28	24	and	and	CCONJ
ajfa-11407	28	25	lambert	lambert	PROPN
ajfa-11407	28	26	et	et	PROPN
ajfa-11407	28	27	al	al	PROPN
ajfa-11407	28	28	.	.	PROPN
ajfa-11407	28	29	,	,	PUNCT
ajfa-11407	28	30	2007	2007	NUM
ajfa-11407	28	31	)	)	PUNCT
ajfa-11407	28	32	.	.	PUNCT
ajfa-11407	29	1	there	there	PRON
ajfa-11407	29	2	are	be	VERB
ajfa-11407	29	3	significant	significant	ADJ
ajfa-11407	29	4	differences	difference	NOUN
ajfa-11407	29	5	between	between	ADP
ajfa-11407	29	6	the	the	DET
ajfa-11407	29	7	nigeria	nigeria	PROPN
ajfa-11407	29	8	gaap	gaap	PROPN
ajfa-11407	29	9	and	and	CCONJ
ajfa-11407	29	10	ifrs	ifrs	PROPN
ajfa-11407	29	11	,	,	PUNCT
ajfa-11407	29	12	this	this	PRON
ajfa-11407	29	13	involves	involve	VERB
ajfa-11407	29	14	a	a	DET
ajfa-11407	29	15	huge	huge	ADJ
ajfa-11407	29	16	cost	cost	NOUN
ajfa-11407	29	17	of	of	ADP
ajfa-11407	29	18	transition	transition	NOUN
ajfa-11407	29	19	and	and	CCONJ
ajfa-11407	29	20	will	will	AUX
ajfa-11407	29	21	change	change	VERB
ajfa-11407	29	22	many	many	ADJ
ajfa-11407	29	23	accounting	accounting	NOUN
ajfa-11407	29	24	practices	practice	NOUN
ajfa-11407	29	25	in	in	ADP
ajfa-11407	29	26	the	the	DET
ajfa-11407	29	27	areas	area	NOUN
ajfa-11407	29	28	of	of	ADP
ajfa-11407	29	29	revenue	revenue	NOUN
ajfa-11407	29	30	recognition	recognition	NOUN
ajfa-11407	29	31	,	,	PUNCT
ajfa-11407	29	32	inventory	inventory	NOUN
ajfa-11407	29	33	valuations	valuation	NOUN
ajfa-11407	29	34	,	,	PUNCT
ajfa-11407	29	35	current	current	ADJ
ajfa-11407	29	36	and	and	CCONJ
ajfa-11407	29	37	non	non	ADJ
ajfa-11407	29	38	-	-	ADJ
ajfa-11407	29	39	current	current	ADJ
ajfa-11407	29	40	classification	classification	NOUN
ajfa-11407	29	41	of	of	ADP
ajfa-11407	29	42	assets	asset	NOUN
ajfa-11407	29	43	,	,	PUNCT
ajfa-11407	29	44	fixed	fix	VERB
ajfa-11407	29	45	assets	asset	NOUN
ajfa-11407	29	46	accounting	accounting	NOUN
ajfa-11407	29	47	,	,	PUNCT
ajfa-11407	29	48	business	business	NOUN
ajfa-11407	29	49	combination	combination	NOUN
ajfa-11407	29	50	,	,	PUNCT
ajfa-11407	29	51	etc	etc	X
ajfa-11407	29	52	.	.	X
ajfa-11407	29	53	with	with	ADP
ajfa-11407	29	54	the	the	DET
ajfa-11407	29	55	adoption	adoption	NOUN
ajfa-11407	29	56	and	and	CCONJ
ajfa-11407	29	57	implementation	implementation	NOUN
ajfa-11407	29	58	of	of	ADP
ajfa-11407	29	59	ifrs	ifrs	PROPN
ajfa-11407	29	60	in	in	ADP
ajfa-11407	29	61	nigeria	nigeria	PROPN
ajfa-11407	29	62	,	,	PUNCT
ajfa-11407	29	63	the	the	DET
ajfa-11407	29	64	following	follow	VERB
ajfa-11407	29	65	principles	principle	NOUN
ajfa-11407	29	66	will	will	AUX
ajfa-11407	29	67	have	have	VERB
ajfa-11407	29	68	to	to	PART
ajfa-11407	29	69	be	be	AUX
ajfa-11407	29	70	followed	follow	VERB
ajfa-11407	29	71	;	;	PUNCT
ajfa-11407	29	72	recognize	recognize	VERB
ajfa-11407	29	73	and	and	CCONJ
ajfa-11407	29	74	derecognize	derecognize	VERB
ajfa-11407	29	75	all	all	DET
ajfa-11407	29	76	assets	asset	NOUN
ajfa-11407	29	77	and	and	CCONJ
ajfa-11407	29	78	liabilities	liability	NOUN
ajfa-11407	29	79	as	as	SCONJ
ajfa-11407	29	80	required	require	VERB
ajfa-11407	29	81	by	by	ADP
ajfa-11407	29	82	ifrs	ifrs	PROPN
ajfa-11407	29	83	;	;	PUNCT
ajfa-11407	29	84	classify	classify	VERB
ajfa-11407	29	85	all	all	DET
ajfa-11407	29	86	assets	asset	NOUN
ajfa-11407	29	87	and	and	CCONJ
ajfa-11407	29	88	liabilities	liability	NOUN
ajfa-11407	29	89	in	in	ADP
ajfa-11407	29	90	accordance	accordance	NOUN
ajfa-11407	29	91	with	with	ADP
ajfa-11407	29	92	ifrs	ifrs	NOUN
ajfa-11407	29	93	;	;	PUNCT
ajfa-11407	29	94	and	and	CCONJ
ajfa-11407	29	95	measure	measure	VERB
ajfa-11407	29	96	all	all	DET
ajfa-11407	29	97	assets	asset	NOUN
ajfa-11407	29	98	and	and	CCONJ
ajfa-11407	29	99	liabilities	liability	NOUN
ajfa-11407	29	100	in	in	ADP
ajfa-11407	29	101	accordance	accordance	NOUN
ajfa-11407	29	102	with	with	ADP
ajfa-11407	29	103	ifrs	ifrs	PROPN
ajfa-11407	29	104	(	(	PUNCT
ajfa-11407	29	105	iasb	iasb	NOUN
ajfa-11407	29	106	,	,	PUNCT
ajfa-11407	29	107	2015	2015	NUM
ajfa-11407	29	108	)	)	PUNCT
ajfa-11407	29	109	.	.	PUNCT
ajfa-11407	30	1	all	all	DET
ajfa-11407	30	2	these	these	DET
ajfa-11407	30	3	requirements	requirement	NOUN
ajfa-11407	30	4	would	would	AUX
ajfa-11407	30	5	involve	involve	VERB
ajfa-11407	30	6	a	a	DET
ajfa-11407	30	7	huge	huge	ADJ
ajfa-11407	30	8	cost	cost	NOUN
ajfa-11407	30	9	,	,	PUNCT
ajfa-11407	30	10	and	and	CCONJ
ajfa-11407	30	11	unless	unless	SCONJ
ajfa-11407	30	12	the	the	DET
ajfa-11407	30	13	benefits	benefit	NOUN
ajfa-11407	30	14	exceed	exceed	VERB
ajfa-11407	30	15	the	the	DET
ajfa-11407	30	16	cost	cost	NOUN
ajfa-11407	30	17	,	,	PUNCT
ajfa-11407	30	18	ifrs	ifrs	NOUN
ajfa-11407	30	19	adoption	adoption	NOUN
ajfa-11407	30	20	will	will	AUX
ajfa-11407	30	21	not	not	PART
ajfa-11407	30	22	be	be	AUX
ajfa-11407	30	23	meaningful	meaningful	ADJ
ajfa-11407	30	24	.	.	PUNCT
ajfa-11407	31	1	this	this	DET
ajfa-11407	31	2	study	study	NOUN
ajfa-11407	31	3	aims	aim	VERB
ajfa-11407	31	4	to	to	PART
ajfa-11407	31	5	examine	examine	VERB
ajfa-11407	31	6	the	the	DET
ajfa-11407	31	7	benefits	benefit	NOUN
ajfa-11407	31	8	of	of	ADP
ajfa-11407	31	9	adopting	adopt	VERB
ajfa-11407	31	10	ifrs.the	ifrs.the	DET
ajfa-11407	31	11	study	study	NOUN
ajfa-11407	31	12	seeks	seek	VERB
ajfa-11407	31	13	to	to	PART
ajfa-11407	31	14	investigate	investigate	VERB
ajfa-11407	31	15	the	the	DET
ajfa-11407	31	16	impact	impact	NOUN
ajfa-11407	31	17	of	of	ADP
ajfa-11407	31	18	ifrs	ifrs	ADJ
ajfa-11407	31	19	adoption	adoption	NOUN
ajfa-11407	31	20	on	on	ADP
ajfa-11407	31	21	financial	financial	ADJ
ajfa-11407	31	22	reporting	reporting	NOUN
ajfa-11407	31	23	in	in	ADP
ajfa-11407	31	24	nigeria	nigeria	PROPN
ajfa-11407	31	25	oil	oil	NOUN
ajfa-11407	31	26	and	and	CCONJ
ajfa-11407	31	27	gas	gas	NOUN
ajfa-11407	31	28	sector	sector	NOUN
ajfa-11407	31	29	;	;	PUNCT
ajfa-11407	31	30	whether	whether	SCONJ
ajfa-11407	31	31	it	it	PRON
ajfa-11407	31	32	leads	lead	VERB
ajfa-11407	31	33	to	to	ADP
ajfa-11407	31	34	significant	significant	ADJ
ajfa-11407	31	35	financial	financial	ADJ
ajfa-11407	31	36	reporting	reporting	NOUN
ajfa-11407	31	37	improvement	improvement	NOUN
ajfa-11407	31	38	in	in	ADP
ajfa-11407	31	39	terms	term	NOUN
ajfa-11407	31	40	of	of	ADP
ajfa-11407	31	41	value	value	NOUN
ajfa-11407	31	42	addition	addition	NOUN
ajfa-11407	31	43	and	and	CCONJ
ajfa-11407	31	44	quality	quality	NOUN
ajfa-11407	31	45	;	;	PUNCT
ajfa-11407	31	46	whether	whether	SCONJ
ajfa-11407	31	47	it	it	PRON
ajfa-11407	31	48	reduces	reduce	VERB
ajfa-11407	31	49	information	information	NOUN
ajfa-11407	31	50	asymmetry	asymmetry	NOUN
ajfa-11407	31	51	and	and	CCONJ
ajfa-11407	31	52	increases	increase	VERB
ajfa-11407	31	53	investors	investor	NOUN
ajfa-11407	31	54	’	’	PART
ajfa-11407	31	55	confidence	confidence	NOUN
ajfa-11407	31	56	and	and	CCONJ
ajfa-11407	31	57	understanding	understanding	NOUN
ajfa-11407	31	58	of	of	ADP
ajfa-11407	31	59	the	the	DET
ajfa-11407	31	60	financial	financial	ADJ
ajfa-11407	31	61	reports	report	NOUN
ajfa-11407	31	62	.	.	PUNCT
ajfa-11407	32	1	oil	oil	NOUN
ajfa-11407	32	2	and	and	CCONJ
ajfa-11407	32	3	gas	gas	NOUN
ajfa-11407	32	4	sector	sector	NOUN
ajfa-11407	32	5	is	be	AUX
ajfa-11407	32	6	chosen	choose	VERB
ajfa-11407	32	7	because	because	SCONJ
ajfa-11407	32	8	it	it	PRON
ajfa-11407	32	9	is	be	AUX
ajfa-11407	32	10	the	the	DET
ajfa-11407	32	11	largest	large	ADJ
ajfa-11407	32	12	on	on	ADP
ajfa-11407	32	13	the	the	DET
ajfa-11407	32	14	african	african	ADJ
ajfa-11407	32	15	continent	continent	NOUN
ajfa-11407	32	16	,	,	PUNCT
ajfa-11407	32	17	the	the	DET
ajfa-11407	32	18	sector	sector	NOUN
ajfa-11407	32	19	is	be	AUX
ajfa-11407	32	20	very	very	ADV
ajfa-11407	32	21	important	important	ADJ
ajfa-11407	32	22	,	,	PUNCT
ajfa-11407	32	23	as	as	SCONJ
ajfa-11407	32	24	government	government	NOUN
ajfa-11407	32	25	revenues	revenue	NOUN
ajfa-11407	32	26	and	and	CCONJ
ajfa-11407	32	27	foreign	foreign	ADJ
ajfa-11407	32	28	exchange	exchange	NOUN
ajfa-11407	32	29	heavily	heavily	ADV
ajfa-11407	32	30	rely	rely	VERB
ajfa-11407	32	31	on	on	ADP
ajfa-11407	32	32	this	this	DET
ajfa-11407	32	33	sector	sector	NOUN
ajfa-11407	32	34	,	,	PUNCT
ajfa-11407	32	35	it	it	PRON
ajfa-11407	32	36	is	be	AUX
ajfa-11407	32	37	the	the	DET
ajfa-11407	32	38	main	main	ADJ
ajfa-11407	32	39	stay	stay	NOUN
ajfa-11407	32	40	of	of	ADP
ajfa-11407	32	41	nigeria	nigeria	PROPN
ajfa-11407	32	42	economy	economy	NOUN
ajfa-11407	32	43	and	and	CCONJ
ajfa-11407	32	44	contributes	contribute	VERB
ajfa-11407	32	45	up	up	ADP
ajfa-11407	32	46	to	to	PART
ajfa-11407	32	47	70	70	NUM
ajfa-11407	32	48	%	%	NOUN
ajfa-11407	32	49	of	of	ADP
ajfa-11407	32	50	gdp	gdp	NOUN
ajfa-11407	32	51	and	and	CCONJ
ajfa-11407	32	52	has	have	AUX
ajfa-11407	32	53	been	be	AUX
ajfa-11407	32	54	the	the	DET
ajfa-11407	32	55	focal	focal	ADJ
ajfa-11407	32	56	point	point	NOUN
ajfa-11407	32	57	of	of	ADP
ajfa-11407	32	58	attraction	attraction	NOUN
ajfa-11407	32	59	to	to	ADP
ajfa-11407	32	60	both	both	CCONJ
ajfa-11407	32	61	local	local	ADJ
ajfa-11407	32	62	and	and	CCONJ
ajfa-11407	32	63	foreign	foreign	ADJ
ajfa-11407	32	64	investors	investor	NOUN
ajfa-11407	32	65	,	,	PUNCT
ajfa-11407	32	66	and	and	CCONJ
ajfa-11407	32	67	to	to	ADP
ajfa-11407	32	68	the	the	DET
ajfa-11407	32	69	researcher	researcher	NOUN
ajfa-11407	32	70	best	good	ADJ
ajfa-11407	32	71	knowledge	knowledge	NOUN
ajfa-11407	32	72	,	,	PUNCT
ajfa-11407	32	73	this	this	PRON
ajfa-11407	32	74	has	have	AUX
ajfa-11407	32	75	not	not	PART
ajfa-11407	32	76	been	be	AUX
ajfa-11407	32	77	analyzed	analyze	VERB
ajfa-11407	32	78	before	before	ADV
ajfa-11407	32	79	.	.	PUNCT
ajfa-11407	33	1	the	the	DET
ajfa-11407	33	2	major	major	ADJ
ajfa-11407	33	3	contribution	contribution	NOUN
ajfa-11407	33	4	of	of	ADP
ajfa-11407	33	5	this	this	DET
ajfa-11407	33	6	study	study	NOUN
ajfa-11407	33	7	is	be	AUX
ajfa-11407	33	8	demonstrating	demonstrate	VERB
ajfa-11407	33	9	the	the	DET
ajfa-11407	33	10	benefits	benefit	NOUN
ajfa-11407	33	11	of	of	ADP
ajfa-11407	33	12	ifrs	ifrs	ADJ
ajfa-11407	33	13	adoption	adoption	NOUN
ajfa-11407	33	14	using	use	VERB
ajfa-11407	33	15	key	key	ADJ
ajfa-11407	33	16	financial	financial	ADJ
ajfa-11407	33	17	ratios	ratio	NOUN
ajfa-11407	33	18	for	for	ADP
ajfa-11407	33	19	the	the	DET
ajfa-11407	33	20	accounts	account	NOUN
ajfa-11407	33	21	prepared	prepare	VERB
ajfa-11407	33	22	with	with	ADP
ajfa-11407	33	23	nigeria	nigeria	PROPN
ajfa-11407	33	24	gaap	gaap	PROPN
ajfa-11407	33	25	and	and	CCONJ
ajfa-11407	33	26	ifrs	ifrs	PROPN
ajfa-11407	33	27	,	,	PUNCT
ajfa-11407	33	28	what	what	PRON
ajfa-11407	33	29	would	would	AUX
ajfa-11407	33	30	be	be	AUX
ajfa-11407	33	31	interesting	interesting	ADJ
ajfa-11407	33	32	is	be	AUX
ajfa-11407	33	33	the	the	DET
ajfa-11407	33	34	variability	variability	NOUN
ajfa-11407	33	35	in	in	ADP
ajfa-11407	33	36	the	the	DET
ajfa-11407	33	37	ratios	ratio	NOUN
ajfa-11407	33	38	.	.	PUNCT
ajfa-11407	34	1	the	the	DET
ajfa-11407	34	2	study	study	NOUN
ajfa-11407	34	3	will	will	AUX
ajfa-11407	34	4	enlighten	enlighten	VERB
ajfa-11407	34	5	readers	reader	NOUN
ajfa-11407	34	6	and	and	CCONJ
ajfa-11407	34	7	users	user	NOUN
ajfa-11407	34	8	of	of	ADP
ajfa-11407	34	9	financial	financial	ADJ
ajfa-11407	34	10	statements	statement	NOUN
ajfa-11407	34	11	with	with	ADP
ajfa-11407	34	12	new	new	ADJ
ajfa-11407	34	13	insights	insight	NOUN
ajfa-11407	34	14	on	on	ADP
ajfa-11407	34	15	ifrs	ifrs	ADJ
ajfa-11407	34	16	adoption	adoption	NOUN
ajfa-11407	34	17	.	.	PUNCT
ajfa-11407	35	1	it	it	PRON
ajfa-11407	35	2	will	will	AUX
ajfa-11407	35	3	also	also	ADV
ajfa-11407	35	4	provide	provide	VERB
ajfa-11407	35	5	useful	useful	ADJ
ajfa-11407	35	6	guidelines	guideline	NOUN
ajfa-11407	35	7	for	for	ADP
ajfa-11407	35	8	effective	effective	ADJ
ajfa-11407	35	9	measurement	measurement	NOUN
ajfa-11407	35	10	of	of	ADP
ajfa-11407	35	11	the	the	DET
ajfa-11407	35	12	impact	impact	NOUN
ajfa-11407	35	13	of	of	ADP
ajfa-11407	35	14	ifrs	ifrs	ADJ
ajfa-11407	35	15	adoption	adoption	NOUN
ajfa-11407	35	16	to	to	ADP
ajfa-11407	35	17	researchers	researcher	NOUN
ajfa-11407	35	18	,	,	PUNCT
ajfa-11407	35	19	preparers	preparer	NOUN
ajfa-11407	35	20	of	of	ADP
ajfa-11407	35	21	financial	financial	ADJ
ajfa-11407	35	22	statements	statement	NOUN
ajfa-11407	35	23	,	,	PUNCT
ajfa-11407	35	24	regulators	regulator	NOUN
ajfa-11407	35	25	,	,	PUNCT
ajfa-11407	35	26	investors	investor	NOUN
ajfa-11407	35	27	,	,	PUNCT
ajfa-11407	35	28	and	and	CCONJ
ajfa-11407	35	29	other	other	ADJ
ajfa-11407	35	30	stakeholders	stakeholder	NOUN
ajfa-11407	35	31	.	.	PUNCT
ajfa-11407	36	1	1.2	1.2	NUM
ajfa-11407	36	2	research	research	NOUN
ajfa-11407	36	3	questions	question	NOUN
ajfa-11407	36	4	1	1	NUM
ajfa-11407	36	5	.	.	PUNCT
ajfa-11407	36	6	does	do	AUX
ajfa-11407	36	7	adopting	adopt	VERB
ajfa-11407	36	8	ifrs	ifrs	PROPN
ajfa-11407	36	9	lead	lead	NOUN
ajfa-11407	36	10	to	to	ADP
ajfa-11407	36	11	a	a	DET
ajfa-11407	36	12	significant	significant	ADJ
ajfa-11407	36	13	difference	difference	NOUN
ajfa-11407	36	14	in	in	ADP
ajfa-11407	36	15	financial	financial	ADJ
ajfa-11407	36	16	reporting	reporting	NOUN
ajfa-11407	36	17	quality	quality	NOUN
ajfa-11407	36	18	?	?	PUNCT
ajfa-11407	37	1	2	2	X
ajfa-11407	37	2	.	.	X
ajfa-11407	37	3	does	do	AUX
ajfa-11407	37	4	adopting	adopt	VERB
ajfa-11407	37	5	ifrs	ifrs	NOUN
ajfa-11407	37	6	reduces	reduce	VERB
ajfa-11407	37	7	information	information	NOUN
ajfa-11407	37	8	asymmetry	asymmetry	NOUN
ajfa-11407	37	9	and	and	CCONJ
ajfa-11407	37	10	attract	attract	VERB
ajfa-11407	37	11	more	more	ADJ
ajfa-11407	37	12	investors	investor	NOUN
ajfa-11407	37	13	?	?	PUNCT
ajfa-11407	38	1	1.3	1.3	NUM
ajfa-11407	38	2	research	research	NOUN
ajfa-11407	38	3	objectives	objective	NOUN
ajfa-11407	38	4	1	1	NUM
ajfa-11407	38	5	.	.	PUNCT
ajfa-11407	38	6	to	to	PART
ajfa-11407	38	7	assess	assess	VERB
ajfa-11407	38	8	if	if	SCONJ
ajfa-11407	38	9	ifrs	ifrs	NOUN
ajfa-11407	38	10	adoption	adoption	NOUN
ajfa-11407	38	11	in	in	ADP
ajfa-11407	38	12	nigeria	nigeria	PROPN
ajfa-11407	38	13	leads	lead	VERB
ajfa-11407	38	14	to	to	ADP
ajfa-11407	38	15	significant	significant	ADJ
ajfa-11407	38	16	financial	financial	ADJ
ajfa-11407	38	17	reporting	reporting	NOUN
ajfa-11407	38	18	difference	difference	NOUN
ajfa-11407	38	19	in	in	ADP
ajfa-11407	38	20	terms	term	NOUN
ajfa-11407	38	21	of	of	ADP
ajfa-11407	38	22	improved	improved	ADJ
ajfa-11407	38	23	earnings	earning	NOUN
ajfa-11407	38	24	quality	quality	NOUN
ajfa-11407	38	25	of	of	ADP
ajfa-11407	38	26	investors	investor	NOUN
ajfa-11407	38	27	.	.	PUNCT
ajfa-11407	39	1	asian	asian	ADJ
ajfa-11407	39	2	journal	journal	PROPN
ajfa-11407	39	3	of	of	ADP
ajfa-11407	39	4	finance	finance	PROPN
ajfa-11407	39	5	&	&	CCONJ
ajfa-11407	39	6	accounting	accounting	PROPN
ajfa-11407	39	7	issn	issn	PROPN
ajfa-11407	39	8	1946	1946	NUM
ajfa-11407	39	9	-	-	PUNCT
ajfa-11407	39	10	052x	052x	PROPN
ajfa-11407	39	11	2017	2017	NUM
ajfa-11407	39	12	,	,	PUNCT
ajfa-11407	39	13	vol	vol	NOUN
ajfa-11407	39	14	.	.	NOUN
ajfa-11407	39	15	9	9	NUM
ajfa-11407	39	16	,	,	PUNCT
ajfa-11407	39	17	no	no	INTJ
ajfa-11407	39	18	.	.	NOUN
ajfa-11407	39	19	1	1	NUM
ajfa-11407	39	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	39	21	467	467	NUM
ajfa-11407	39	22	2	2	NUM
ajfa-11407	39	23	.	.	PUNCT
ajfa-11407	39	24	to	to	PART
ajfa-11407	39	25	determine	determine	VERB
ajfa-11407	39	26	if	if	SCONJ
ajfa-11407	39	27	ifrs	ifrs	NOUN
ajfa-11407	39	28	adoption	adoption	NOUN
ajfa-11407	39	29	in	in	ADP
ajfa-11407	39	30	nigeria	nigeria	PROPN
ajfa-11407	39	31	reduces	reduce	VERB
ajfa-11407	39	32	information	information	NOUN
ajfa-11407	39	33	asymmetry	asymmetry	NOUN
ajfa-11407	39	34	and	and	CCONJ
ajfa-11407	39	35	increases	increase	VERB
ajfa-11407	39	36	investors	investor	NOUN
ajfa-11407	39	37	’	’	PART
ajfa-11407	39	38	confidence	confidence	NOUN
ajfa-11407	39	39	and	and	CCONJ
ajfa-11407	39	40	understanding	understanding	NOUN
ajfa-11407	39	41	of	of	ADP
ajfa-11407	39	42	the	the	DET
ajfa-11407	39	43	financial	financial	ADJ
ajfa-11407	39	44	reports	report	NOUN
ajfa-11407	39	45	in	in	ADP
ajfa-11407	39	46	terms	term	NOUN
ajfa-11407	39	47	of	of	ADP
ajfa-11407	39	48	comparability	comparability	NOUN
ajfa-11407	39	49	and	and	CCONJ
ajfa-11407	39	50	investors	investor	NOUN
ajfa-11407	39	51	’	'	PUNCT
ajfa-11407	39	52	earning	earn	VERB
ajfa-11407	39	53	forecast	forecast	NOUN
ajfa-11407	39	54	.	.	PUNCT
ajfa-11407	40	1	2	2	X
ajfa-11407	40	2	.	.	X
ajfa-11407	40	3	literature	literature	NOUN
ajfa-11407	40	4	review	review	PROPN
ajfa-11407	40	5	in	in	ADP
ajfa-11407	40	6	view	view	NOUN
ajfa-11407	40	7	of	of	ADP
ajfa-11407	40	8	the	the	DET
ajfa-11407	40	9	seemingly	seemingly	ADV
ajfa-11407	40	10	inexorable	inexorable	ADJ
ajfa-11407	40	11	rise	rise	NOUN
ajfa-11407	40	12	of	of	ADP
ajfa-11407	40	13	ifrs	ifrs	NOUN
ajfa-11407	40	14	as	as	ADP
ajfa-11407	40	15	the	the	DET
ajfa-11407	40	16	global	global	ADJ
ajfa-11407	40	17	accounting	accounting	PROPN
ajfa-11407	40	18	benchmark	benchmark	PROPN
ajfa-11407	40	19	(	(	PUNCT
ajfa-11407	40	20	chua	chua	PROPN
ajfa-11407	40	21	and	and	CCONJ
ajfa-11407	40	22	taylor	taylor	PROPN
ajfa-11407	40	23	,	,	PUNCT
ajfa-11407	40	24	2008	2008	NUM
ajfa-11407	40	25	)	)	PUNCT
ajfa-11407	40	26	and	and	CCONJ
ajfa-11407	40	27	critics	critic	NOUN
ajfa-11407	40	28	’	’	PART
ajfa-11407	40	29	concerns	concern	NOUN
ajfa-11407	40	30	over	over	ADP
ajfa-11407	40	31	its	its	PRON
ajfa-11407	40	32	uniform	uniform	ADJ
ajfa-11407	40	33	applicability	applicability	NOUN
ajfa-11407	40	34	and	and	CCONJ
ajfa-11407	40	35	relevance	relevance	NOUN
ajfa-11407	40	36	to	to	ADP
ajfa-11407	40	37	different	different	ADJ
ajfa-11407	40	38	institutional	institutional	ADJ
ajfa-11407	40	39	,	,	PUNCT
ajfa-11407	40	40	political	political	ADJ
ajfa-11407	40	41	,	,	PUNCT
ajfa-11407	40	42	and	and	CCONJ
ajfa-11407	40	43	economic	economic	ADJ
ajfa-11407	40	44	contexts	context	NOUN
ajfa-11407	40	45	(	(	PUNCT
ajfa-11407	40	46	cahan	cahan	PROPN
ajfa-11407	40	47	,	,	PUNCT
ajfa-11407	40	48	liu	liu	PROPN
ajfa-11407	40	49	,	,	PUNCT
ajfa-11407	40	50	and	and	CCONJ
ajfa-11407	40	51	sun	sun	NOUN
ajfa-11407	40	52	,	,	PUNCT
ajfa-11407	40	53	2008	2008	NUM
ajfa-11407	40	54	)	)	PUNCT
ajfa-11407	40	55	,	,	PUNCT
ajfa-11407	40	56	it	it	PRON
ajfa-11407	40	57	is	be	AUX
ajfa-11407	40	58	increasingly	increasingly	ADV
ajfa-11407	40	59	important	important	ADJ
ajfa-11407	40	60	to	to	PART
ajfa-11407	40	61	empirically	empirically	ADV
ajfa-11407	40	62	examine	examine	VERB
ajfa-11407	40	63	the	the	DET
ajfa-11407	40	64	impact	impact	NOUN
ajfa-11407	40	65	of	of	ADP
ajfa-11407	40	66	ifrs	ifrs	ADJ
ajfa-11407	40	67	adoption	adoption	NOUN
ajfa-11407	40	68	on	on	ADP
ajfa-11407	40	69	accounting	account	VERB
ajfa-11407	40	70	quality	quality	NOUN
ajfa-11407	40	71	in	in	ADP
ajfa-11407	40	72	countries	country	NOUN
ajfa-11407	40	73	of	of	ADP
ajfa-11407	40	74	different	different	ADJ
ajfa-11407	40	75	contexts	context	NOUN
ajfa-11407	40	76	(	(	PUNCT
ajfa-11407	40	77	liu	liu	PROPN
ajfa-11407	40	78	,	,	PUNCT
ajfa-11407	40	79	et	et	PROPN
ajfa-11407	40	80	al	al	PROPN
ajfa-11407	40	81	.	.	PROPN
ajfa-11407	40	82	2011	2011	NUM
ajfa-11407	40	83	)	)	PUNCT
ajfa-11407	40	84	.	.	PUNCT
ajfa-11407	41	1	global	global	ADJ
ajfa-11407	41	2	adoption	adoption	NOUN
ajfa-11407	41	3	of	of	ADP
ajfa-11407	41	4	international	international	ADJ
ajfa-11407	41	5	accounting	accounting	NOUN
ajfa-11407	41	6	standards	standard	NOUN
ajfa-11407	41	7	has	have	AUX
ajfa-11407	41	8	been	be	AUX
ajfa-11407	41	9	increasingly	increasingly	ADV
ajfa-11407	41	10	debated	debate	VERB
ajfa-11407	41	11	.	.	PUNCT
ajfa-11407	42	1	supporters	supporter	NOUN
ajfa-11407	42	2	of	of	ADP
ajfa-11407	42	3	international	international	ADJ
ajfa-11407	42	4	financial	financial	ADJ
ajfa-11407	42	5	reporting	reporting	NOUN
ajfa-11407	42	6	standards	standard	NOUN
ajfa-11407	42	7	(	(	PUNCT
ajfa-11407	42	8	ifrs	ifrs	PROPN
ajfa-11407	42	9	)	)	PUNCT
ajfa-11407	42	10	argue	argue	VERB
ajfa-11407	42	11	that	that	SCONJ
ajfa-11407	42	12	the	the	DET
ajfa-11407	42	13	use	use	NOUN
ajfa-11407	42	14	of	of	ADP
ajfa-11407	42	15	ifrs	ifrs	NOUN
ajfa-11407	42	16	increases	increase	VERB
ajfa-11407	42	17	the	the	DET
ajfa-11407	42	18	quality	quality	NOUN
ajfa-11407	42	19	of	of	ADP
ajfa-11407	42	20	financial	financial	ADJ
ajfa-11407	42	21	reporting	reporting	NOUN
ajfa-11407	42	22	and	and	CCONJ
ajfa-11407	42	23	benefits	benefit	VERB
ajfa-11407	42	24	investors	investor	NOUN
ajfa-11407	42	25	(	(	PUNCT
ajfa-11407	42	26	daske	daske	PROPN
ajfa-11407	42	27	et	et	PROPN
ajfa-11407	42	28	al	al	PROPN
ajfa-11407	42	29	.	.	PROPN
ajfa-11407	42	30	,	,	PUNCT
ajfa-11407	42	31	2008	2008	NUM
ajfa-11407	42	32	)	)	PUNCT
ajfa-11407	42	33	.	.	PUNCT
ajfa-11407	43	1	opponents	opponent	NOUN
ajfa-11407	43	2	argue	argue	VERB
ajfa-11407	43	3	that	that	SCONJ
ajfa-11407	43	4	a	a	DET
ajfa-11407	43	5	single	single	ADJ
ajfa-11407	43	6	set	set	NOUN
ajfa-11407	43	7	of	of	ADP
ajfa-11407	43	8	standards	standard	NOUN
ajfa-11407	43	9	may	may	AUX
ajfa-11407	43	10	not	not	PART
ajfa-11407	43	11	be	be	AUX
ajfa-11407	43	12	suitable	suitable	ADJ
ajfa-11407	43	13	for	for	ADP
ajfa-11407	43	14	all	all	DET
ajfa-11407	43	15	settings	setting	NOUN
ajfa-11407	43	16	and	and	CCONJ
ajfa-11407	43	17	thus	thus	ADV
ajfa-11407	43	18	may	may	AUX
ajfa-11407	43	19	not	not	PART
ajfa-11407	43	20	uniformly	uniformly	ADV
ajfa-11407	43	21	improve	improve	VERB
ajfa-11407	43	22	value	value	NOUN
ajfa-11407	43	23	relevance	relevance	NOUN
ajfa-11407	43	24	and	and	CCONJ
ajfa-11407	43	25	reliability	reliability	NOUN
ajfa-11407	43	26	due	due	ADP
ajfa-11407	43	27	to	to	ADP
ajfa-11407	43	28	differences	difference	NOUN
ajfa-11407	43	29	among	among	ADP
ajfa-11407	43	30	countries	country	NOUN
ajfa-11407	43	31	(	(	PUNCT
ajfa-11407	43	32	soderstrom	soderstrom	NOUN
ajfa-11407	43	33	and	and	CCONJ
ajfa-11407	43	34	sun	sun	NOUN
ajfa-11407	43	35	,	,	PUNCT
ajfa-11407	43	36	2007	2007	NUM
ajfa-11407	43	37	)	)	PUNCT
ajfa-11407	43	38	.	.	PUNCT
ajfa-11407	44	1	empirical	empirical	ADJ
ajfa-11407	44	2	studies	study	NOUN
ajfa-11407	44	3	have	have	VERB
ajfa-11407	44	4	mixed	mixed	ADJ
ajfa-11407	44	5	results	result	NOUN
ajfa-11407	44	6	on	on	ADP
ajfa-11407	44	7	quality	quality	NOUN
ajfa-11407	44	8	change	change	NOUN
ajfa-11407	44	9	after	after	ADP
ajfa-11407	44	10	the	the	DET
ajfa-11407	44	11	adoption	adoption	NOUN
ajfa-11407	44	12	of	of	ADP
ajfa-11407	44	13	ifrs	ifrs	PROPN
ajfa-11407	44	14	in	in	ADP
ajfa-11407	44	15	different	different	ADJ
ajfa-11407	44	16	countries	country	NOUN
ajfa-11407	44	17	.	.	PUNCT
ajfa-11407	45	1	one	one	NUM
ajfa-11407	45	2	of	of	ADP
ajfa-11407	45	3	the	the	DET
ajfa-11407	45	4	inter	inter	ADJ
ajfa-11407	45	5	-	-	ADJ
ajfa-11407	45	6	nationality	nationality	ADJ
ajfa-11407	45	7	dimensions	dimension	NOUN
ajfa-11407	45	8	is	be	AUX
ajfa-11407	45	9	that	that	SCONJ
ajfa-11407	45	10	the	the	DET
ajfa-11407	45	11	standard	standard	NOUN
ajfa-11407	45	12	is	be	AUX
ajfa-11407	45	13	not	not	PART
ajfa-11407	45	14	closely	closely	ADV
ajfa-11407	45	15	aligned	align	VERB
ajfa-11407	45	16	with	with	ADP
ajfa-11407	45	17	the	the	DET
ajfa-11407	45	18	economic	economic	ADJ
ajfa-11407	45	19	or	or	CCONJ
ajfa-11407	45	20	political	political	ADJ
ajfa-11407	45	21	institutions	institution	NOUN
ajfa-11407	45	22	of	of	ADP
ajfa-11407	45	23	any	any	DET
ajfa-11407	45	24	particular	particular	ADJ
ajfa-11407	45	25	nation	nation	NOUN
ajfa-11407	45	26	(	(	PUNCT
ajfa-11407	45	27	chua	chua	PROPN
ajfa-11407	45	28	and	and	CCONJ
ajfa-11407	45	29	taylor	taylor	PROPN
ajfa-11407	45	30	,	,	PUNCT
ajfa-11407	45	31	2008	2008	NUM
ajfa-11407	45	32	)	)	PUNCT
ajfa-11407	45	33	,	,	PUNCT
ajfa-11407	45	34	so	so	CCONJ
ajfa-11407	45	35	there	there	PRON
ajfa-11407	45	36	are	be	VERB
ajfa-11407	45	37	arguments	argument	NOUN
ajfa-11407	45	38	for	for	ADP
ajfa-11407	45	39	assessment	assessment	NOUN
ajfa-11407	45	40	of	of	ADP
ajfa-11407	45	41	ifrs	ifrs	ADJ
ajfa-11407	45	42	practice	practice	NOUN
ajfa-11407	45	43	on	on	ADP
ajfa-11407	45	44	a	a	DET
ajfa-11407	45	45	country	country	NOUN
ajfa-11407	45	46	-	-	PUNCT
ajfa-11407	45	47	by	by	ADP
ajfa-11407	45	48	-	-	PUNCT
ajfa-11407	45	49	country	country	NOUN
ajfa-11407	45	50	basis	basis	NOUN
ajfa-11407	45	51	(	(	PUNCT
ajfa-11407	45	52	nobes	nobe	NOUN
ajfa-11407	45	53	,	,	PUNCT
ajfa-11407	45	54	2006	2006	NUM
ajfa-11407	45	55	)	)	PUNCT
ajfa-11407	45	56	.	.	PUNCT
ajfa-11407	46	1	the	the	DET
ajfa-11407	46	2	international	international	ADJ
ajfa-11407	46	3	accounting	accounting	NOUN
ajfa-11407	46	4	standards	standards	PROPN
ajfa-11407	46	5	committee	committee	PROPN
ajfa-11407	46	6	(	(	PUNCT
ajfa-11407	46	7	iasc	iasc	PROPN
ajfa-11407	46	8	)	)	PUNCT
ajfa-11407	46	9	foundation	foundation	NOUN
ajfa-11407	46	10	has	have	AUX
ajfa-11407	46	11	documented	document	VERB
ajfa-11407	46	12	the	the	DET
ajfa-11407	46	13	‘	'	PUNCT
ajfa-11407	46	14	‘	'	PUNCT
ajfa-11407	46	15	need	need	NOUN
ajfa-11407	46	16	to	to	PART
ajfa-11407	46	17	have	have	AUX
ajfa-11407	46	18	an	an	DET
ajfa-11407	46	19	understanding	understanding	NOUN
ajfa-11407	46	20	of	of	ADP
ajfa-11407	46	21	the	the	DET
ajfa-11407	46	22	impact	impact	NOUN
ajfa-11407	46	23	of	of	ADP
ajfa-11407	46	24	ifrs	ifrs	PROPN
ajfa-11407	46	25	as	as	SCONJ
ajfa-11407	46	26	they	they	PRON
ajfa-11407	46	27	are	be	AUX
ajfa-11407	46	28	adopted	adopt	VERB
ajfa-11407	46	29	in	in	ADP
ajfa-11407	46	30	particular	particular	ADJ
ajfa-11407	46	31	regions	region	NOUN
ajfa-11407	46	32	’’	’'	PUNCT
ajfa-11407	46	33	(	(	PUNCT
ajfa-11407	46	34	iasb	iasb	PROPN
ajfa-11407	46	35	,	,	PUNCT
ajfa-11407	46	36	2004	2004	NUM
ajfa-11407	46	37	,	,	PUNCT
ajfa-11407	46	38	para	para	NOUN
ajfa-11407	46	39	.	.	PUNCT
ajfa-11407	47	1	93).there	93).there	NUM
ajfa-11407	47	2	are	be	AUX
ajfa-11407	47	3	advantages	advantage	NOUN
ajfa-11407	47	4	for	for	SCONJ
ajfa-11407	47	5	developing	develop	VERB
ajfa-11407	47	6	countries	country	NOUN
ajfa-11407	47	7	to	to	PART
ajfa-11407	47	8	converge	converge	VERB
ajfa-11407	47	9	with	with	ADP
ajfa-11407	47	10	ifrs	ifrs	PROPN
ajfa-11407	47	11	which	which	PRON
ajfa-11407	47	12	include	include	VERB
ajfa-11407	47	13	rapid	rapid	ADJ
ajfa-11407	47	14	improvement	improvement	NOUN
ajfa-11407	47	15	in	in	ADP
ajfa-11407	47	16	the	the	DET
ajfa-11407	47	17	perceived	perceive	VERB
ajfa-11407	47	18	quality	quality	NOUN
ajfa-11407	47	19	and	and	CCONJ
ajfa-11407	47	20	status	status	NOUN
ajfa-11407	47	21	of	of	ADP
ajfa-11407	47	22	financial	financial	ADJ
ajfa-11407	47	23	reports	report	NOUN
ajfa-11407	47	24	(	(	PUNCT
ajfa-11407	47	25	tyrrall	tyrrall	NOUN
ajfa-11407	47	26	et	et	PROPN
ajfa-11407	47	27	al	al	PROPN
ajfa-11407	47	28	.	.	PROPN
ajfa-11407	47	29	,	,	PUNCT
ajfa-11407	47	30	2007	2007	NUM
ajfa-11407	47	31	)	)	PUNCT
ajfa-11407	47	32	.	.	PUNCT
ajfa-11407	48	1	tendeloo	tendeloo	NOUN
ajfa-11407	48	2	and	and	CCONJ
ajfa-11407	48	3	vanstraelen	vanstraelen	ADJ
ajfa-11407	48	4	(	(	PUNCT
ajfa-11407	48	5	2005	2005	NUM
ajfa-11407	48	6	)	)	PUNCT
ajfa-11407	48	7	argue	argue	VERB
ajfa-11407	48	8	that	that	SCONJ
ajfa-11407	48	9	ifrs	ifrs	PROPN
ajfa-11407	48	10	which	which	PRON
ajfa-11407	48	11	are	be	AUX
ajfa-11407	48	12	considered	consider	VERB
ajfa-11407	48	13	as	as	ADP
ajfa-11407	48	14	high	high	ADJ
ajfa-11407	48	15	quality	quality	NOUN
ajfa-11407	48	16	standards	standard	NOUN
ajfa-11407	48	17	can	can	AUX
ajfa-11407	48	18	be	be	AUX
ajfa-11407	48	19	a	a	DET
ajfa-11407	48	20	condition	condition	NOUN
ajfa-11407	48	21	for	for	ADP
ajfa-11407	48	22	a	a	DET
ajfa-11407	48	23	high	high	ADJ
ajfa-11407	48	24	quality	quality	NOUN
ajfa-11407	48	25	financial	financial	ADJ
ajfa-11407	48	26	statement	statement	NOUN
ajfa-11407	48	27	.	.	PUNCT
ajfa-11407	49	1	the	the	DET
ajfa-11407	49	2	findings	finding	NOUN
ajfa-11407	49	3	of	of	ADP
ajfa-11407	49	4	the	the	DET
ajfa-11407	49	5	study	study	NOUN
ajfa-11407	49	6	do	do	AUX
ajfa-11407	49	7	not	not	PART
ajfa-11407	49	8	fully	fully	ADV
ajfa-11407	49	9	support	support	VERB
ajfa-11407	49	10	that	that	SCONJ
ajfa-11407	49	11	companies	company	NOUN
ajfa-11407	49	12	adopting	adopt	VERB
ajfa-11407	49	13	ifrs	ifrs	NOUN
ajfa-11407	49	14	clearly	clearly	ADV
ajfa-11407	49	15	show	show	VERB
ajfa-11407	49	16	higher	high	ADJ
ajfa-11407	49	17	accounting	accounting	NOUN
ajfa-11407	49	18	quality	quality	NOUN
ajfa-11407	49	19	after	after	ADP
ajfa-11407	49	20	the	the	DET
ajfa-11407	49	21	compliance	compliance	NOUN
ajfa-11407	49	22	.	.	PUNCT
ajfa-11407	50	1	after	after	ADP
ajfa-11407	50	2	the	the	DET
ajfa-11407	50	3	adoption	adoption	NOUN
ajfa-11407	50	4	of	of	ADP
ajfa-11407	50	5	the	the	DET
ajfa-11407	50	6	international	international	ADJ
ajfa-11407	50	7	accounting	accounting	NOUN
ajfa-11407	50	8	standards	standard	NOUN
ajfa-11407	50	9	,	,	PUNCT
ajfa-11407	50	10	several	several	ADJ
ajfa-11407	50	11	studies	study	NOUN
ajfa-11407	50	12	were	be	AUX
ajfa-11407	50	13	carried	carry	VERB
ajfa-11407	50	14	out	out	ADP
ajfa-11407	50	15	to	to	PART
ajfa-11407	50	16	assess	assess	VERB
ajfa-11407	50	17	the	the	DET
ajfa-11407	50	18	impact	impact	NOUN
ajfa-11407	50	19	of	of	ADP
ajfa-11407	50	20	such	such	ADJ
ajfa-11407	50	21	adoption	adoption	NOUN
ajfa-11407	50	22	on	on	ADP
ajfa-11407	50	23	the	the	DET
ajfa-11407	50	24	capital	capital	NOUN
ajfa-11407	50	25	market	market	NOUN
ajfa-11407	50	26	aiming	aim	VERB
ajfa-11407	50	27	to	to	PART
ajfa-11407	50	28	check	check	VERB
ajfa-11407	50	29	whether	whether	SCONJ
ajfa-11407	50	30	the	the	DET
ajfa-11407	50	31	ifrs	ifrs	PROPN
ajfa-11407	50	32	adoption	adoption	NOUN
ajfa-11407	50	33	had	have	AUX
ajfa-11407	50	34	changed	change	VERB
ajfa-11407	50	35	the	the	DET
ajfa-11407	50	36	accounting	accounting	NOUN
ajfa-11407	50	37	information	information	NOUN
ajfa-11407	50	38	.	.	PUNCT
ajfa-11407	51	1	barth	barth	NOUN
ajfa-11407	51	2	et	et	PROPN
ajfa-11407	51	3	al	al	PROPN
ajfa-11407	51	4	.	.	PROPN
ajfa-11407	52	1	(	(	PUNCT
ajfa-11407	52	2	2008	2008	NUM
ajfa-11407	52	3	)	)	PUNCT
ajfa-11407	52	4	studied	study	VERB
ajfa-11407	52	5	the	the	DET
ajfa-11407	52	6	information	information	NOUN
ajfa-11407	52	7	disclosed	disclose	VERB
ajfa-11407	52	8	by	by	ADP
ajfa-11407	52	9	companies	company	NOUN
ajfa-11407	52	10	in	in	ADP
ajfa-11407	52	11	different	different	ADJ
ajfa-11407	52	12	countries	country	NOUN
ajfa-11407	52	13	before	before	ADP
ajfa-11407	52	14	and	and	CCONJ
ajfa-11407	52	15	after	after	ADP
ajfa-11407	52	16	the	the	DET
ajfa-11407	52	17	convergence	convergence	NOUN
ajfa-11407	52	18	to	to	ADP
ajfa-11407	52	19	the	the	DET
ajfa-11407	52	20	international	international	ADJ
ajfa-11407	52	21	accounting	accounting	NOUN
ajfa-11407	52	22	standards	standard	NOUN
ajfa-11407	52	23	.	.	PUNCT
ajfa-11407	53	1	the	the	DET
ajfa-11407	53	2	authors	author	NOUN
ajfa-11407	53	3	found	find	VERB
ajfa-11407	53	4	evidences	evidence	NOUN
ajfa-11407	53	5	of	of	ADP
ajfa-11407	53	6	improvement	improvement	NOUN
ajfa-11407	53	7	in	in	ADP
ajfa-11407	53	8	the	the	DET
ajfa-11407	53	9	informational	informational	ADJ
ajfa-11407	53	10	content	content	NOUN
ajfa-11407	53	11	after	after	ADP
ajfa-11407	53	12	the	the	DET
ajfa-11407	53	13	ifrs	ifrs	PROPN
ajfa-11407	53	14	adoption	adoption	NOUN
ajfa-11407	53	15	.	.	PUNCT
ajfa-11407	54	1	emenyonu	emenyonu	NOUN
ajfa-11407	54	2	and	and	CCONJ
ajfa-11407	54	3	gray	gray	ADJ
ajfa-11407	54	4	(	(	PUNCT
ajfa-11407	54	5	1996	1996	NUM
ajfa-11407	54	6	)	)	PUNCT
ajfa-11407	54	7	,	,	PUNCT
ajfa-11407	54	8	dumontier	dumontier	NOUN
ajfa-11407	54	9	and	and	CCONJ
ajfa-11407	54	10	raffournier	raffournier	NOUN
ajfa-11407	54	11	(	(	PUNCT
ajfa-11407	54	12	1998	1998	NUM
ajfa-11407	54	13	)	)	PUNCT
ajfa-11407	54	14	,	,	PUNCT
ajfa-11407	54	15	el	el	NOUN
ajfa-11407	54	16	-	-	PUNCT
ajfa-11407	54	17	gazzar	gazzar	NOUN
ajfa-11407	54	18	et	et	PROPN
ajfa-11407	54	19	al	al	PROPN
ajfa-11407	54	20	.	.	PUNCT
ajfa-11407	55	1	(	(	PUNCT
ajfa-11407	55	2	1999	1999	NUM
ajfa-11407	55	3	)	)	PUNCT
ajfa-11407	55	4	,	,	PUNCT
ajfa-11407	55	5	and	and	CCONJ
ajfa-11407	55	6	murphy	murphy	PROPN
ajfa-11407	55	7	(	(	PUNCT
ajfa-11407	55	8	1999	1999	NUM
ajfa-11407	55	9	)	)	PUNCT
ajfa-11407	55	10	examine	examine	VERB
ajfa-11407	55	11	to	to	ADP
ajfa-11407	55	12	what	what	DET
ajfa-11407	55	13	extent	extent	NOUN
ajfa-11407	55	14	accounting	accounting	NOUN
ajfa-11407	55	15	disclosures	disclosure	NOUN
ajfa-11407	55	16	and	and	CCONJ
ajfa-11407	55	17	measures	measure	NOUN
ajfa-11407	55	18	of	of	ADP
ajfa-11407	55	19	companies	company	NOUN
ajfa-11407	55	20	applying	apply	VERB
ajfa-11407	55	21	ifrs	ifrs	PROPN
ajfa-11407	55	22	have	have	AUX
ajfa-11407	55	23	become	become	VERB
ajfa-11407	55	24	harmonized	harmonized	ADJ
ajfa-11407	55	25	and	and	CCONJ
ajfa-11407	55	26	what	what	PRON
ajfa-11407	55	27	motivates	motivate	VERB
ajfa-11407	55	28	these	these	DET
ajfa-11407	55	29	companies	company	NOUN
ajfa-11407	55	30	to	to	PART
ajfa-11407	55	31	report	report	VERB
ajfa-11407	55	32	using	use	VERB
ajfa-11407	55	33	ifrs	ifrs	PROPN
ajfa-11407	55	34	.	.	PUNCT
ajfa-11407	56	1	they	they	PRON
ajfa-11407	56	2	found	find	VERB
ajfa-11407	56	3	that	that	SCONJ
ajfa-11407	56	4	the	the	DET
ajfa-11407	56	5	decision	decision	NOUN
ajfa-11407	56	6	to	to	PART
ajfa-11407	56	7	apply	apply	VERB
ajfa-11407	56	8	ifrs	ifrs	NOUN
ajfa-11407	56	9	is	be	AUX
ajfa-11407	56	10	driven	drive	VERB
ajfa-11407	56	11	by	by	ADP
ajfa-11407	56	12	their	their	PRON
ajfa-11407	56	13	financing	financing	NOUN
ajfa-11407	56	14	policy	policy	NOUN
ajfa-11407	56	15	and	and	CCONJ
ajfa-11407	56	16	performance	performance	NOUN
ajfa-11407	56	17	,	,	PUNCT
ajfa-11407	56	18	multiple	multiple	ADJ
ajfa-11407	56	19	listing	listing	NOUN
ajfa-11407	56	20	in	in	ADP
ajfa-11407	56	21	various	various	ADJ
ajfa-11407	56	22	stock	stock	NOUN
ajfa-11407	56	23	exchanges	exchange	NOUN
ajfa-11407	56	24	in	in	ADP
ajfa-11407	56	25	different	different	ADJ
ajfa-11407	56	26	countries	country	NOUN
ajfa-11407	56	27	,	,	PUNCT
ajfa-11407	56	28	and	and	CCONJ
ajfa-11407	56	29	their	their	PRON
ajfa-11407	56	30	foreign	foreign	ADJ
ajfa-11407	56	31	operations	operation	NOUN
ajfa-11407	56	32	.	.	PUNCT
ajfa-11407	57	1	ashbaugh	ashbaugh	PROPN
ajfa-11407	57	2	and	and	CCONJ
ajfa-11407	57	3	pincus	pincus	PROPN
ajfa-11407	57	4	(	(	PUNCT
ajfa-11407	57	5	2001	2001	NUM
ajfa-11407	57	6	)	)	PUNCT
ajfa-11407	57	7	conclude	conclude	VERB
ajfa-11407	57	8	that	that	SCONJ
ajfa-11407	57	9	financial	financial	ADJ
ajfa-11407	57	10	reports	report	NOUN
ajfa-11407	57	11	using	use	VERB
ajfa-11407	57	12	ifrs	ifrs	PROPN
ajfa-11407	57	13	are	be	AUX
ajfa-11407	57	14	better	well	ADV
ajfa-11407	57	15	suited	suited	ADJ
ajfa-11407	57	16	for	for	ADP
ajfa-11407	57	17	forecasting	forecasting	NOUN
ajfa-11407	57	18	and	and	CCONJ
ajfa-11407	57	19	convergence	convergence	NOUN
ajfa-11407	57	20	in	in	ADP
ajfa-11407	57	21	accounting	accounting	NOUN
ajfa-11407	57	22	policies	policy	NOUN
ajfa-11407	57	23	by	by	ADP
ajfa-11407	57	24	using	use	VERB
ajfa-11407	57	25	ifrs	ifrs	PROPN
ajfa-11407	57	26	improves	improve	VERB
ajfa-11407	57	27	the	the	DET
ajfa-11407	57	28	analyst	analyst	NOUN
ajfa-11407	57	29	’s	’s	PART
ajfa-11407	57	30	forecast	forecast	NOUN
ajfa-11407	57	31	of	of	ADP
ajfa-11407	57	32	earnings	earning	NOUN
ajfa-11407	57	33	and	and	CCONJ
ajfa-11407	57	34	the	the	DET
ajfa-11407	57	35	quality	quality	NOUN
ajfa-11407	57	36	of	of	ADP
ajfa-11407	57	37	earnings	earning	NOUN
ajfa-11407	57	38	.	.	PUNCT
ajfa-11407	58	1	street	street	NOUN
ajfa-11407	58	2	and	and	CCONJ
ajfa-11407	58	3	bryant	bryant	PROPN
ajfa-11407	58	4	asian	asian	PROPN
ajfa-11407	58	5	journal	journal	PROPN
ajfa-11407	58	6	of	of	ADP
ajfa-11407	58	7	finance	finance	PROPN
ajfa-11407	58	8	&	&	CCONJ
ajfa-11407	58	9	accounting	accounting	PROPN
ajfa-11407	58	10	issn	issn	PROPN
ajfa-11407	58	11	1946	1946	NUM
ajfa-11407	58	12	-	-	PUNCT
ajfa-11407	58	13	052x	052x	PROPN
ajfa-11407	58	14	2017	2017	NUM
ajfa-11407	58	15	,	,	PUNCT
ajfa-11407	58	16	vol	vol	NOUN
ajfa-11407	58	17	.	.	NOUN
ajfa-11407	58	18	9	9	NUM
ajfa-11407	58	19	,	,	PUNCT
ajfa-11407	58	20	no	no	INTJ
ajfa-11407	59	1	.	.	NOUN
ajfa-11407	59	2	1	1	NUM
ajfa-11407	59	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	59	4	468	468	NUM
ajfa-11407	59	5	(	(	PUNCT
ajfa-11407	59	6	2000	2000	NUM
ajfa-11407	59	7	)	)	PUNCT
ajfa-11407	59	8	and	and	CCONJ
ajfa-11407	59	9	ashbaugh	ashbaugh	NOUN
ajfa-11407	59	10	and	and	CCONJ
ajfa-11407	59	11	pincus	pincus	PROPN
ajfa-11407	59	12	(	(	PUNCT
ajfa-11407	59	13	2001	2001	NUM
ajfa-11407	59	14	)	)	PUNCT
ajfa-11407	59	15	support	support	VERB
ajfa-11407	59	16	these	these	DET
ajfa-11407	59	17	findings	finding	NOUN
ajfa-11407	59	18	by	by	ADP
ajfa-11407	59	19	identifying	identify	VERB
ajfa-11407	59	20	the	the	DET
ajfa-11407	59	21	differences	difference	NOUN
ajfa-11407	59	22	between	between	ADP
ajfa-11407	59	23	non	non	ADJ
ajfa-11407	59	24	-	-	ADJ
ajfa-11407	59	25	us	us	ADJ
ajfa-11407	59	26	companies	company	NOUN
ajfa-11407	59	27	reporting	report	VERB
ajfa-11407	59	28	using	use	VERB
ajfa-11407	59	29	ifrs	ifrs	PROPN
ajfa-11407	59	30	or	or	CCONJ
ajfa-11407	59	31	us	us	PROPN
ajfa-11407	59	32	gaap	gaap	NOUN
ajfa-11407	59	33	.	.	PUNCT
ajfa-11407	60	1	they	they	PRON
ajfa-11407	60	2	conclude	conclude	VERB
ajfa-11407	60	3	that	that	SCONJ
ajfa-11407	60	4	companies	company	NOUN
ajfa-11407	60	5	use	use	VERB
ajfa-11407	60	6	ifrs	ifrs	NOUN
ajfa-11407	60	7	to	to	PART
ajfa-11407	60	8	provide	provide	VERB
ajfa-11407	60	9	more	more	ADV
ajfa-11407	60	10	standardized	standardized	ADJ
ajfa-11407	60	11	information	information	NOUN
ajfa-11407	60	12	than	than	ADP
ajfa-11407	60	13	financial	financial	ADJ
ajfa-11407	60	14	reports	report	NOUN
ajfa-11407	60	15	prepared	prepare	VERB
ajfa-11407	60	16	using	use	VERB
ajfa-11407	60	17	national	national	ADJ
ajfa-11407	60	18	gaap	gaap	NOUN
ajfa-11407	60	19	.	.	PUNCT
ajfa-11407	61	1	the	the	DET
ajfa-11407	61	2	findings	finding	NOUN
ajfa-11407	61	3	of	of	ADP
ajfa-11407	61	4	brochet	brochet	PROPN
ajfa-11407	61	5	et	et	PROPN
ajfa-11407	61	6	al	al	PROPN
ajfa-11407	61	7	.	.	PROPN
ajfa-11407	62	1	(	(	PUNCT
ajfa-11407	62	2	2013	2013	NUM
ajfa-11407	62	3	)	)	PUNCT
ajfa-11407	62	4	are	be	AUX
ajfa-11407	62	5	consistent	consistent	ADJ
ajfa-11407	62	6	with	with	ADP
ajfa-11407	62	7	earlier	early	ADJ
ajfa-11407	62	8	findings	finding	NOUN
ajfa-11407	62	9	that	that	SCONJ
ajfa-11407	62	10	ifrs	ifrs	PROPN
ajfa-11407	62	11	adoption	adoption	NOUN
ajfa-11407	62	12	leads	lead	VERB
ajfa-11407	62	13	to	to	ADP
ajfa-11407	62	14	capital	capital	NOUN
ajfa-11407	62	15	market	market	NOUN
ajfa-11407	62	16	benefits	benefit	NOUN
ajfa-11407	62	17	of	of	ADP
ajfa-11407	62	18	lesser	less	ADJ
ajfa-11407	62	19	return	return	NOUN
ajfa-11407	62	20	to	to	ADP
ajfa-11407	62	21	insider	insider	NOUN
ajfa-11407	62	22	as	as	SCONJ
ajfa-11407	62	23	the	the	DET
ajfa-11407	62	24	financial	financial	ADJ
ajfa-11407	62	25	results	result	NOUN
ajfa-11407	62	26	are	be	AUX
ajfa-11407	62	27	more	more	ADV
ajfa-11407	62	28	comparable	comparable	ADJ
ajfa-11407	62	29	,	,	PUNCT
ajfa-11407	62	30	allowing	allow	VERB
ajfa-11407	62	31	all	all	DET
ajfa-11407	62	32	users	user	NOUN
ajfa-11407	62	33	to	to	PART
ajfa-11407	62	34	make	make	VERB
ajfa-11407	62	35	a	a	DET
ajfa-11407	62	36	better	well	ADJ
ajfa-11407	62	37	comparison	comparison	NOUN
ajfa-11407	62	38	.	.	PUNCT
ajfa-11407	63	1	the	the	DET
ajfa-11407	63	2	findings	finding	NOUN
ajfa-11407	63	3	of	of	ADP
ajfa-11407	63	4	armstrong	armstrong	PROPN
ajfa-11407	63	5	et	et	PROPN
ajfa-11407	63	6	al	al	PROPN
ajfa-11407	63	7	.	.	PROPN
ajfa-11407	63	8	(	(	PUNCT
ajfa-11407	63	9	2010	2010	NUM
ajfa-11407	63	10	)	)	PUNCT
ajfa-11407	63	11	support	support	NOUN
ajfa-11407	63	12	that	that	PRON
ajfa-11407	63	13	ifrs	ifrs	NOUN
ajfa-11407	63	14	adoption	adoption	NOUN
ajfa-11407	63	15	leads	lead	VERB
ajfa-11407	63	16	to	to	ADP
ajfa-11407	63	17	positive	positive	ADJ
ajfa-11407	63	18	reaction	reaction	NOUN
ajfa-11407	63	19	from	from	ADP
ajfa-11407	63	20	investors	investor	NOUN
ajfa-11407	63	21	for	for	ADP
ajfa-11407	63	22	firms	firm	NOUN
ajfa-11407	63	23	with	with	ADP
ajfa-11407	63	24	high	high	ADJ
ajfa-11407	63	25	quality	quality	NOUN
ajfa-11407	63	26	information	information	NOUN
ajfa-11407	63	27	.	.	PUNCT
ajfa-11407	64	1	a	a	DET
ajfa-11407	64	2	greater	great	ADJ
ajfa-11407	64	3	positive	positive	ADJ
ajfa-11407	64	4	impact	impact	NOUN
ajfa-11407	64	5	on	on	ADP
ajfa-11407	64	6	quality	quality	NOUN
ajfa-11407	64	7	is	be	AUX
ajfa-11407	64	8	documented	document	VERB
ajfa-11407	64	9	for	for	ADP
ajfa-11407	64	10	banking	banking	NOUN
ajfa-11407	64	11	stocks	stock	NOUN
ajfa-11407	64	12	.	.	PUNCT
ajfa-11407	65	1	the	the	DET
ajfa-11407	65	2	overall	overall	ADJ
ajfa-11407	65	3	findings	finding	NOUN
ajfa-11407	65	4	support	support	NOUN
ajfa-11407	65	5	increase	increase	NOUN
ajfa-11407	65	6	in	in	ADP
ajfa-11407	65	7	information	information	NOUN
ajfa-11407	65	8	quality	quality	NOUN
ajfa-11407	65	9	,	,	PUNCT
ajfa-11407	65	10	decrease	decrease	NOUN
ajfa-11407	65	11	in	in	ADP
ajfa-11407	65	12	asymmetry	asymmetry	NOUN
ajfa-11407	65	13	of	of	ADP
ajfa-11407	65	14	information	information	NOUN
ajfa-11407	65	15	,	,	PUNCT
ajfa-11407	65	16	more	more	ADV
ajfa-11407	65	17	rigorous	rigorous	ADJ
ajfa-11407	65	18	enforcement	enforcement	NOUN
ajfa-11407	65	19	and	and	CCONJ
ajfa-11407	65	20	convergence	convergence	NOUN
ajfa-11407	65	21	.	.	PUNCT
ajfa-11407	66	1	according	accord	VERB
ajfa-11407	66	2	to	to	ADP
ajfa-11407	66	3	lee	lee	PROPN
ajfa-11407	66	4	et	et	PROPN
ajfa-11407	66	5	al	al	PROPN
ajfa-11407	66	6	.	.	PROPN
ajfa-11407	67	1	(	(	PUNCT
ajfa-11407	67	2	2010	2010	NUM
ajfa-11407	67	3	)	)	PUNCT
ajfa-11407	67	4	,	,	PUNCT
ajfa-11407	67	5	the	the	DET
ajfa-11407	67	6	adoption	adoption	NOUN
ajfa-11407	67	7	of	of	ADP
ajfa-11407	67	8	the	the	DET
ajfa-11407	67	9	international	international	ADJ
ajfa-11407	67	10	accounting	accounting	NOUN
ajfa-11407	67	11	standards	standard	NOUN
ajfa-11407	67	12	increases	increase	VERB
ajfa-11407	67	13	the	the	DET
ajfa-11407	67	14	quality	quality	NOUN
ajfa-11407	67	15	of	of	ADP
ajfa-11407	67	16	information	information	NOUN
ajfa-11407	67	17	disclosed	disclose	VERB
ajfa-11407	67	18	,	,	PUNCT
ajfa-11407	67	19	thus	thus	ADV
ajfa-11407	67	20	reducing	reduce	VERB
ajfa-11407	67	21	the	the	DET
ajfa-11407	67	22	information	information	NOUN
ajfa-11407	67	23	asymmetry	asymmetry	NOUN
ajfa-11407	67	24	and	and	CCONJ
ajfa-11407	67	25	,	,	PUNCT
ajfa-11407	67	26	consequently	consequently	ADV
ajfa-11407	67	27	,	,	PUNCT
ajfa-11407	67	28	the	the	DET
ajfa-11407	67	29	costs	cost	NOUN
ajfa-11407	67	30	for	for	ADP
ajfa-11407	67	31	analysis	analysis	NOUN
ajfa-11407	67	32	and	and	CCONJ
ajfa-11407	67	33	decision	decision	NOUN
ajfa-11407	67	34	-	-	PUNCT
ajfa-11407	67	35	making	making	NOUN
ajfa-11407	67	36	by	by	ADP
ajfa-11407	67	37	investors	investor	NOUN
ajfa-11407	67	38	,	,	PUNCT
ajfa-11407	67	39	reflecting	reflect	VERB
ajfa-11407	67	40	directly	directly	ADV
ajfa-11407	67	41	in	in	ADP
ajfa-11407	67	42	the	the	DET
ajfa-11407	67	43	reduction	reduction	NOUN
ajfa-11407	67	44	of	of	ADP
ajfa-11407	67	45	capital	capital	NOUN
ajfa-11407	67	46	cost	cost	NOUN
ajfa-11407	67	47	of	of	ADP
ajfa-11407	67	48	companies	company	NOUN
ajfa-11407	67	49	.	.	PUNCT
ajfa-11407	68	1	glaum	glaum	PROPN
ajfa-11407	68	2	et	et	PROPN
ajfa-11407	68	3	al	al	PROPN
ajfa-11407	68	4	.	.	PROPN
ajfa-11407	69	1	(	(	PUNCT
ajfa-11407	69	2	2013	2013	NUM
ajfa-11407	69	3	)	)	PUNCT
ajfa-11407	69	4	assesses	assess	VERB
ajfa-11407	69	5	the	the	DET
ajfa-11407	69	6	impact	impact	NOUN
ajfa-11407	69	7	of	of	ADP
ajfa-11407	69	8	the	the	DET
ajfa-11407	69	9	ifrs	ifrs	NOUN
ajfa-11407	69	10	adoption	adoption	NOUN
ajfa-11407	69	11	in	in	ADP
ajfa-11407	69	12	germany	germany	PROPN
ajfa-11407	69	13	on	on	ADP
ajfa-11407	69	14	the	the	DET
ajfa-11407	69	15	accuracy	accuracy	NOUN
ajfa-11407	69	16	of	of	ADP
ajfa-11407	69	17	analysts	analyst	NOUN
ajfa-11407	69	18	’	’	PART
ajfa-11407	69	19	forecasts	forecast	NOUN
ajfa-11407	69	20	from	from	ADP
ajfa-11407	69	21	1997	1997	NUM
ajfa-11407	69	22	to	to	ADP
ajfa-11407	69	23	2005	2005	NUM
ajfa-11407	69	24	.	.	PUNCT
ajfa-11407	70	1	the	the	DET
ajfa-11407	70	2	results	result	NOUN
ajfa-11407	70	3	indicated	indicate	VERB
ajfa-11407	70	4	a	a	DET
ajfa-11407	70	5	significant	significant	ADJ
ajfa-11407	70	6	increase	increase	NOUN
ajfa-11407	70	7	in	in	ADP
ajfa-11407	70	8	analysts	analyst	NOUN
ajfa-11407	70	9	’	’	PART
ajfa-11407	70	10	accuracy	accuracy	NOUN
ajfa-11407	70	11	after	after	ADP
ajfa-11407	70	12	the	the	DET
ajfa-11407	70	13	international	international	ADJ
ajfa-11407	70	14	accounting	accounting	NOUN
ajfa-11407	70	15	adoption	adoption	NOUN
ajfa-11407	70	16	,	,	PUNCT
ajfa-11407	70	17	suggesting	suggest	VERB
ajfa-11407	70	18	that	that	SCONJ
ajfa-11407	70	19	greater	great	ADJ
ajfa-11407	70	20	information	information	NOUN
ajfa-11407	70	21	disclosure	disclosure	NOUN
ajfa-11407	70	22	affects	affect	VERB
ajfa-11407	70	23	the	the	DET
ajfa-11407	70	24	quality	quality	NOUN
ajfa-11407	70	25	of	of	ADP
ajfa-11407	70	26	forecast	forecast	NOUN
ajfa-11407	70	27	performed	perform	VERB
ajfa-11407	70	28	.	.	PUNCT
ajfa-11407	71	1	international	international	ADJ
ajfa-11407	71	2	accounting	accounting	NOUN
ajfa-11407	71	3	standard	standard	ADJ
ajfa-11407	71	4	setters	setter	NOUN
ajfa-11407	71	5	and	and	CCONJ
ajfa-11407	71	6	accounting	accounting	NOUN
ajfa-11407	71	7	regulators	regulator	NOUN
ajfa-11407	71	8	who	who	PRON
ajfa-11407	71	9	plan	plan	VERB
ajfa-11407	71	10	to	to	PART
ajfa-11407	71	11	converge	converge	VERB
ajfa-11407	71	12	with	with	ADP
ajfa-11407	71	13	ifrs	ifrs	PROPN
ajfa-11407	71	14	should	should	AUX
ajfa-11407	71	15	assess	assess	VERB
ajfa-11407	71	16	the	the	DET
ajfa-11407	71	17	relevance	relevance	NOUN
ajfa-11407	71	18	of	of	ADP
ajfa-11407	71	19	ifrs	ifrs	PROPN
ajfa-11407	71	20	to	to	ADP
ajfa-11407	71	21	their	their	PRON
ajfa-11407	71	22	national	national	ADJ
ajfa-11407	71	23	needs	need	NOUN
ajfa-11407	71	24	.	.	PUNCT
ajfa-11407	72	1	nobes	nobe	NOUN
ajfa-11407	72	2	(	(	PUNCT
ajfa-11407	72	3	1998	1998	NUM
ajfa-11407	72	4	cited	cite	VERB
ajfa-11407	72	5	in	in	ADP
ajfa-11407	72	6	gray	gray	PROPN
ajfa-11407	72	7	et	et	PROPN
ajfa-11407	72	8	al	al	PROPN
ajfa-11407	72	9	.	.	PROPN
ajfa-11407	72	10	,2001)makes	,2001)makes	PUNCT
ajfa-11407	72	11	a	a	DET
ajfa-11407	72	12	distinction	distinction	NOUN
ajfa-11407	72	13	between	between	ADP
ajfa-11407	72	14	the	the	DET
ajfa-11407	72	15	needs	need	NOUN
ajfa-11407	72	16	of	of	ADP
ajfa-11407	72	17	microeconomic	microeconomic	ADJ
ajfa-11407	72	18	and	and	CCONJ
ajfa-11407	72	19	the	the	DET
ajfa-11407	72	20	needs	need	NOUN
ajfa-11407	72	21	of	of	ADP
ajfa-11407	72	22	macroeconomic	macroeconomic	ADJ
ajfa-11407	72	23	systems	system	NOUN
ajfa-11407	72	24	.	.	PUNCT
ajfa-11407	73	1	research	research	NOUN
ajfa-11407	73	2	has	have	AUX
ajfa-11407	73	3	uncovered	uncover	VERB
ajfa-11407	73	4	the	the	DET
ajfa-11407	73	5	major	major	ADJ
ajfa-11407	73	6	factors	factor	NOUN
ajfa-11407	73	7	influencing	influence	VERB
ajfa-11407	73	8	the	the	DET
ajfa-11407	73	9	national	national	ADJ
ajfa-11407	73	10	need	need	NOUN
ajfa-11407	73	11	for	for	ADP
ajfa-11407	73	12	accounting	accounting	NOUN
ajfa-11407	73	13	information	information	NOUN
ajfa-11407	73	14	.	.	PUNCT
ajfa-11407	74	1	such	such	ADJ
ajfa-11407	74	2	factors	factor	NOUN
ajfa-11407	74	3	include	include	VERB
ajfa-11407	74	4	strength	strength	NOUN
ajfa-11407	74	5	of	of	ADP
ajfa-11407	74	6	equity	equity	NOUN
ajfa-11407	74	7	markets	market	NOUN
ajfa-11407	74	8	such	such	ADJ
ajfa-11407	74	9	as	as	ADP
ajfa-11407	74	10	the	the	DET
ajfa-11407	74	11	relative	relative	ADJ
ajfa-11407	74	12	size	size	NOUN
ajfa-11407	74	13	of	of	ADP
ajfa-11407	74	14	the	the	DET
ajfa-11407	74	15	public	public	ADJ
ajfa-11407	74	16	and	and	CCONJ
ajfa-11407	74	17	private	private	ADJ
ajfa-11407	74	18	sectors	sector	NOUN
ajfa-11407	74	19	and	and	CCONJ
ajfa-11407	74	20	the	the	DET
ajfa-11407	74	21	state	state	NOUN
ajfa-11407	74	22	of	of	ADP
ajfa-11407	74	23	capital	capital	NOUN
ajfa-11407	74	24	market	market	NOUN
ajfa-11407	74	25	development	development	NOUN
ajfa-11407	74	26	,	,	PUNCT
ajfa-11407	74	27	the	the	DET
ajfa-11407	74	28	degree	degree	NOUN
ajfa-11407	74	29	of	of	ADP
ajfa-11407	74	30	similarity	similarity	NOUN
ajfa-11407	74	31	in	in	ADP
ajfa-11407	74	32	economic	economic	ADJ
ajfa-11407	74	33	and	and	CCONJ
ajfa-11407	74	34	social	social	ADJ
ajfa-11407	74	35	environment	environment	NOUN
ajfa-11407	74	36	to	to	ADP
ajfa-11407	74	37	the	the	DET
ajfa-11407	74	38	original	original	ADJ
ajfa-11407	74	39	economy	economy	NOUN
ajfa-11407	74	40	where	where	SCONJ
ajfa-11407	74	41	an	an	DET
ajfa-11407	74	42	accounting	accounting	NOUN
ajfa-11407	74	43	system	system	NOUN
ajfa-11407	74	44	is	be	AUX
ajfa-11407	74	45	developed	develop	VERB
ajfa-11407	74	46	,	,	PUNCT
ajfa-11407	74	47	and	and	CCONJ
ajfa-11407	74	48	the	the	DET
ajfa-11407	74	49	accounting	accounting	NOUN
ajfa-11407	74	50	needs	need	NOUN
ajfa-11407	74	51	and	and	CCONJ
ajfa-11407	74	52	regulation	regulation	NOUN
ajfa-11407	74	53	of	of	ADP
ajfa-11407	74	54	a	a	DET
ajfa-11407	74	55	nation	nation	NOUN
ajfa-11407	74	56	(	(	PUNCT
ajfa-11407	74	57	chamisa	chamisa	NOUN
ajfa-11407	74	58	,	,	PUNCT
ajfa-11407	74	59	2000	2000	NUM
ajfa-11407	74	60	;	;	PUNCT
ajfa-11407	74	61	nobesand	nobesand	NOUN
ajfa-11407	74	62	parker	parker	PROPN
ajfa-11407	74	63	,	,	PUNCT
ajfa-11407	74	64	2006	2006	NUM
ajfa-11407	74	65	;	;	PUNCT
ajfa-11407	74	66	radebaugh	radebaugh	NOUN
ajfa-11407	74	67	et	et	PROPN
ajfa-11407	74	68	al	al	PROPN
ajfa-11407	74	69	.	.	PROPN
ajfa-11407	74	70	,	,	PUNCT
ajfa-11407	74	71	2006	2006	NUM
ajfa-11407	74	72	;	;	PUNCT
ajfa-11407	74	73	tyrrall	tyrrall	VERB
ajfa-11407	74	74	et	et	PROPN
ajfa-11407	74	75	al	al	PROPN
ajfa-11407	74	76	.	.	PROPN
ajfa-11407	74	77	,	,	PUNCT
ajfa-11407	74	78	2007	2007	NUM
ajfa-11407	74	79	)	)	PUNCT
ajfa-11407	74	80	.	.	PUNCT
ajfa-11407	75	1	researchers	researcher	NOUN
ajfa-11407	75	2	including	include	VERB
ajfa-11407	75	3	cairns	cairns	PROPN
ajfa-11407	75	4	(	(	PUNCT
ajfa-11407	75	5	1990	1990	NUM
ajfa-11407	75	6	)	)	PUNCT
ajfa-11407	75	7	argue	argue	VERB
ajfa-11407	75	8	that	that	SCONJ
ajfa-11407	75	9	ifrs	ifrs	PROPN
ajfa-11407	75	10	are	be	AUX
ajfa-11407	75	11	relevant	relevant	ADJ
ajfa-11407	75	12	to	to	ADP
ajfa-11407	75	13	developing	develop	VERB
ajfa-11407	75	14	countries	country	NOUN
ajfa-11407	75	15	.	.	PUNCT
ajfa-11407	76	1	major	major	ADJ
ajfa-11407	76	2	disadvantages	disadvantage	NOUN
ajfa-11407	76	3	for	for	ADP
ajfa-11407	76	4	developing	develop	VERB
ajfa-11407	76	5	countries	country	NOUN
ajfa-11407	76	6	to	to	PART
ajfa-11407	76	7	converge	converge	VERB
ajfa-11407	76	8	with	with	ADP
ajfa-11407	76	9	ifrs	ifrs	NOUN
ajfa-11407	76	10	such	such	ADJ
ajfa-11407	76	11	as	as	ADP
ajfa-11407	76	12	‘	'	PUNCT
ajfa-11407	76	13	‘	'	PUNCT
ajfa-11407	76	14	information	information	NOUN
ajfa-11407	76	15	overloads	overload	NOUN
ajfa-11407	76	16	’’	’'	PUNCT
ajfa-11407	76	17	(	(	PUNCT
ajfa-11407	76	18	choi	choi	NOUN
ajfa-11407	76	19	and	and	CCONJ
ajfa-11407	76	20	mueller	mueller	PROPN
ajfa-11407	76	21	,	,	PUNCT
ajfa-11407	76	22	1984	1984	NUM
ajfa-11407	76	23	)	)	PUNCT
ajfa-11407	76	24	and	and	CCONJ
ajfa-11407	76	25	the	the	DET
ajfa-11407	76	26	additional	additional	ADJ
ajfa-11407	76	27	cost	cost	NOUN
ajfa-11407	76	28	of	of	ADP
ajfa-11407	76	29	unnecessary	unnecessary	ADJ
ajfa-11407	76	30	complexity	complexity	NOUN
ajfa-11407	76	31	(	(	PUNCT
ajfa-11407	76	32	belkaoui	belkaoui	ADJ
ajfa-11407	76	33	,	,	PUNCT
ajfa-11407	76	34	2004	2004	NUM
ajfa-11407	76	35	)	)	PUNCT
ajfa-11407	76	36	occur	occur	VERB
ajfa-11407	76	37	when	when	SCONJ
ajfa-11407	76	38	ifrs	ifrs	PROPN
ajfa-11407	76	39	are	be	AUX
ajfa-11407	76	40	unsuited	unsuited	ADJ
ajfa-11407	76	41	or	or	CCONJ
ajfa-11407	76	42	irrelevant	irrelevant	ADJ
ajfa-11407	76	43	to	to	ADP
ajfa-11407	76	44	national	national	ADJ
ajfa-11407	76	45	needs	need	NOUN
ajfa-11407	76	46	.	.	PUNCT
ajfa-11407	77	1	many	many	ADJ
ajfa-11407	77	2	researchers	researcher	NOUN
ajfa-11407	77	3	doubt	doubt	VERB
ajfa-11407	77	4	the	the	DET
ajfa-11407	77	5	relevance	relevance	NOUN
ajfa-11407	77	6	of	of	ADP
ajfa-11407	77	7	ifrs	ifrs	NOUN
ajfa-11407	77	8	to	to	ADP
ajfa-11407	77	9	developing	develop	VERB
ajfa-11407	77	10	countries	country	NOUN
ajfa-11407	77	11	.	.	PUNCT
ajfa-11407	78	1	xiang	xiang	PROPN
ajfa-11407	78	2	(	(	PUNCT
ajfa-11407	78	3	1998	1998	NUM
ajfa-11407	78	4	)	)	PUNCT
ajfa-11407	78	5	raises	raise	VERB
ajfa-11407	78	6	concerns	concern	NOUN
ajfa-11407	78	7	over	over	ADP
ajfa-11407	78	8	the	the	DET
ajfa-11407	78	9	relevance	relevance	NOUN
ajfa-11407	78	10	of	of	ADP
ajfa-11407	78	11	ifrs	ifrs	PROPN
ajfa-11407	78	12	to	to	ADP
ajfa-11407	78	13	china	china	PROPN
ajfa-11407	78	14	.	.	PUNCT
ajfa-11407	79	1	if	if	SCONJ
ajfa-11407	79	2	ifrs	ifrs	PROPN
ajfa-11407	79	3	are	be	AUX
ajfa-11407	79	4	irrelevant	irrelevant	ADJ
ajfa-11407	79	5	,	,	PUNCT
ajfa-11407	79	6	advantages	advantage	NOUN
ajfa-11407	79	7	such	such	ADJ
ajfa-11407	79	8	as	as	ADP
ajfa-11407	79	9	improved	improve	VERB
ajfa-11407	79	10	accounting	accounting	NOUN
ajfa-11407	79	11	quality	quality	NOUN
ajfa-11407	79	12	may	may	AUX
ajfa-11407	79	13	not	not	PART
ajfa-11407	79	14	result	result	VERB
ajfa-11407	79	15	from	from	ADP
ajfa-11407	79	16	ifrs	ifrs	NOUN
ajfa-11407	79	17	adoption	adoption	NOUN
ajfa-11407	79	18	or	or	CCONJ
ajfa-11407	79	19	convergence	convergence	NOUN
ajfa-11407	79	20	.	.	PUNCT
ajfa-11407	80	1	this	this	DET
ajfa-11407	80	2	study	study	NOUN
ajfa-11407	80	3	extends	extend	VERB
ajfa-11407	80	4	prior	prior	ADJ
ajfa-11407	80	5	research	research	NOUN
ajfa-11407	80	6	on	on	ADP
ajfa-11407	80	7	ifrs	ifrs	ADJ
ajfa-11407	80	8	adoption	adoption	NOUN
ajfa-11407	80	9	and	and	CCONJ
ajfa-11407	80	10	adds	add	VERB
ajfa-11407	80	11	to	to	ADP
ajfa-11407	80	12	the	the	DET
ajfa-11407	80	13	literature	literature	NOUN
ajfa-11407	80	14	by	by	ADP
ajfa-11407	80	15	examining	examine	VERB
ajfa-11407	80	16	the	the	DET
ajfa-11407	80	17	relevance	relevance	NOUN
ajfa-11407	80	18	and	and	CCONJ
ajfa-11407	80	19	impact	impact	NOUN
ajfa-11407	80	20	of	of	ADP
ajfa-11407	80	21	ifrs	ifrs	NOUN
ajfa-11407	80	22	on	on	ADP
ajfa-11407	80	23	financial	financial	ADJ
ajfa-11407	80	24	reporting	reporting	NOUN
ajfa-11407	80	25	under	under	ADP
ajfa-11407	80	26	rapid	rapid	ADJ
ajfa-11407	80	27	change	change	NOUN
ajfa-11407	80	28	in	in	ADP
ajfa-11407	80	29	a	a	DET
ajfa-11407	80	30	major	major	ADJ
ajfa-11407	80	31	developing	develop	VERB
ajfa-11407	80	32	country	country	NOUN
ajfa-11407	80	33	like	like	ADP
ajfa-11407	80	34	nigeria	nigeria	PRON
ajfa-11407	80	35	.	.	PUNCT
ajfa-11407	81	1	3	3	X
ajfa-11407	81	2	.	.	X
ajfa-11407	81	3	research	research	NOUN
ajfa-11407	81	4	methodology	methodology	NOUN
ajfa-11407	81	5	3.1	3.1	NUM
ajfa-11407	81	6	research	research	NOUN
ajfa-11407	81	7	approach	approach	NOUN
ajfa-11407	81	8	this	this	DET
ajfa-11407	81	9	research	research	NOUN
ajfa-11407	81	10	is	be	AUX
ajfa-11407	81	11	guided	guide	VERB
ajfa-11407	81	12	by	by	ADP
ajfa-11407	81	13	an	an	DET
ajfa-11407	81	14	overarching	overarching	ADJ
ajfa-11407	81	15	research	research	NOUN
ajfa-11407	81	16	philosophy	philosophy	NOUN
ajfa-11407	81	17	of	of	ADP
ajfa-11407	81	18	positivism	positivism	NOUN
ajfa-11407	81	19	.	.	PUNCT
ajfa-11407	82	1	it	it	PRON
ajfa-11407	82	2	is	be	AUX
ajfa-11407	82	3	based	base	VERB
ajfa-11407	82	4	on	on	ADP
ajfa-11407	82	5	observable	observable	ADJ
ajfa-11407	82	6	and	and	CCONJ
ajfa-11407	82	7	measurable	measurable	ADJ
ajfa-11407	82	8	variables	variable	NOUN
ajfa-11407	82	9	to	to	PART
ajfa-11407	82	10	search	search	VERB
ajfa-11407	82	11	for	for	ADP
ajfa-11407	82	12	patterns	pattern	NOUN
ajfa-11407	82	13	and	and	CCONJ
ajfa-11407	82	14	causal	causal	ADJ
ajfa-11407	82	15	relationships	relationship	NOUN
ajfa-11407	82	16	.	.	PUNCT
ajfa-11407	83	1	the	the	DET
ajfa-11407	83	2	study	study	NOUN
ajfa-11407	83	3	asian	asian	PROPN
ajfa-11407	83	4	journal	journal	PROPN
ajfa-11407	83	5	of	of	ADP
ajfa-11407	83	6	finance	finance	PROPN
ajfa-11407	83	7	&	&	CCONJ
ajfa-11407	83	8	accounting	accounting	PROPN
ajfa-11407	83	9	issn	issn	PROPN
ajfa-11407	83	10	1946	1946	NUM
ajfa-11407	83	11	-	-	PUNCT
ajfa-11407	83	12	052x	052x	PROPN
ajfa-11407	83	13	2017	2017	NUM
ajfa-11407	83	14	,	,	PUNCT
ajfa-11407	83	15	vol	vol	NOUN
ajfa-11407	83	16	.	.	NOUN
ajfa-11407	83	17	9	9	NUM
ajfa-11407	83	18	,	,	PUNCT
ajfa-11407	83	19	no	no	INTJ
ajfa-11407	83	20	.	.	NOUN
ajfa-11407	83	21	1	1	NUM
ajfa-11407	83	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	83	23	469	469	NUM
ajfa-11407	83	24	uses	use	VERB
ajfa-11407	83	25	a	a	DET
ajfa-11407	83	26	deductive	deductive	ADJ
ajfa-11407	83	27	approach	approach	NOUN
ajfa-11407	83	28	because	because	SCONJ
ajfa-11407	83	29	it	it	PRON
ajfa-11407	83	30	is	be	AUX
ajfa-11407	83	31	testing	test	VERB
ajfa-11407	83	32	and	and	CCONJ
ajfa-11407	83	33	expanding	expand	VERB
ajfa-11407	83	34	upon	upon	SCONJ
ajfa-11407	83	35	existing	exist	VERB
ajfa-11407	83	36	theoretical	theoretical	ADJ
ajfa-11407	83	37	and	and	CCONJ
ajfa-11407	83	38	empirical	empirical	ADJ
ajfa-11407	83	39	research	research	NOUN
ajfa-11407	83	40	.	.	PUNCT
ajfa-11407	84	1	the	the	DET
ajfa-11407	84	2	advantage	advantage	NOUN
ajfa-11407	84	3	of	of	ADP
ajfa-11407	84	4	using	use	VERB
ajfa-11407	84	5	a	a	DET
ajfa-11407	84	6	deductive	deductive	ADJ
ajfa-11407	84	7	approach	approach	NOUN
ajfa-11407	84	8	over	over	ADP
ajfa-11407	84	9	an	an	DET
ajfa-11407	84	10	inductive	inductive	ADJ
ajfa-11407	84	11	approach	approach	NOUN
ajfa-11407	84	12	is	be	AUX
ajfa-11407	84	13	that	that	SCONJ
ajfa-11407	84	14	it	it	PRON
ajfa-11407	84	15	takes	take	VERB
ajfa-11407	84	16	on	on	ADP
ajfa-11407	84	17	a	a	DET
ajfa-11407	84	18	clearer	clear	ADJ
ajfa-11407	84	19	structure	structure	NOUN
ajfa-11407	84	20	and	and	CCONJ
ajfa-11407	84	21	the	the	DET
ajfa-11407	84	22	methodology	methodology	NOUN
ajfa-11407	84	23	is	be	AUX
ajfa-11407	84	24	easier	easy	ADJ
ajfa-11407	84	25	to	to	PART
ajfa-11407	84	26	replicate	replicate	VERB
ajfa-11407	84	27	which	which	PRON
ajfa-11407	84	28	is	be	AUX
ajfa-11407	84	29	important	important	ADJ
ajfa-11407	84	30	to	to	PART
ajfa-11407	84	31	achieve	achieve	VERB
ajfa-11407	84	32	reliability	reliability	NOUN
ajfa-11407	84	33	(	(	PUNCT
ajfa-11407	84	34	saunders	saunder	NOUN
ajfa-11407	84	35	and	and	CCONJ
ajfa-11407	84	36	lewis	lewis	PROPN
ajfa-11407	84	37	,	,	PUNCT
ajfa-11407	84	38	2012).this	2012).this	NUM
ajfa-11407	84	39	descriptive	descriptive	ADJ
ajfa-11407	84	40	study	study	NOUN
ajfa-11407	84	41	is	be	AUX
ajfa-11407	84	42	based	base	VERB
ajfa-11407	84	43	on	on	ADP
ajfa-11407	84	44	quantitative	quantitative	ADJ
ajfa-11407	84	45	analysis	analysis	NOUN
ajfa-11407	84	46	in	in	ADP
ajfa-11407	84	47	order	order	NOUN
ajfa-11407	84	48	to	to	PART
ajfa-11407	84	49	achieve	achieve	VERB
ajfa-11407	84	50	the	the	DET
ajfa-11407	84	51	desired	desire	VERB
ajfa-11407	84	52	research	research	NOUN
ajfa-11407	84	53	objectives	objective	NOUN
ajfa-11407	84	54	.	.	PUNCT
ajfa-11407	85	1	quantitative	quantitative	ADJ
ajfa-11407	85	2	research	research	NOUN
ajfa-11407	85	3	focuses	focus	VERB
ajfa-11407	85	4	on	on	ADP
ajfa-11407	85	5	measurable	measurable	ADJ
ajfa-11407	85	6	,	,	PUNCT
ajfa-11407	85	7	quantifiable	quantifiable	ADJ
ajfa-11407	85	8	data	datum	NOUN
ajfa-11407	85	9	which	which	PRON
ajfa-11407	85	10	is	be	AUX
ajfa-11407	85	11	more	more	ADV
ajfa-11407	85	12	generalizable	generalizable	ADJ
ajfa-11407	85	13	than	than	ADP
ajfa-11407	85	14	qualitative	qualitative	ADJ
ajfa-11407	85	15	methods	method	NOUN
ajfa-11407	85	16	(	(	PUNCT
ajfa-11407	85	17	bell	bell	NOUN
ajfa-11407	85	18	and	and	CCONJ
ajfa-11407	85	19	bryman	bryman	NOUN
ajfa-11407	85	20	,	,	PUNCT
ajfa-11407	85	21	2003	2003	NUM
ajfa-11407	85	22	)	)	PUNCT
ajfa-11407	85	23	.	.	PUNCT
ajfa-11407	86	1	the	the	DET
ajfa-11407	86	2	researcher	researcher	NOUN
ajfa-11407	86	3	utilizes	utilize	VERB
ajfa-11407	86	4	longitudinal	longitudinal	ADJ
ajfa-11407	86	5	study	study	NOUN
ajfa-11407	86	6	using	use	VERB
ajfa-11407	86	7	secondary	secondary	ADJ
ajfa-11407	86	8	data	datum	NOUN
ajfa-11407	86	9	from	from	ADP
ajfa-11407	86	10	the	the	DET
ajfa-11407	86	11	published	publish	VERB
ajfa-11407	86	12	annual	annual	ADJ
ajfa-11407	86	13	reports	report	NOUN
ajfa-11407	86	14	and	and	CCONJ
ajfa-11407	86	15	accounts	account	NOUN
ajfa-11407	86	16	of	of	ADP
ajfa-11407	86	17	nigeria	nigeria	PROPN
ajfa-11407	86	18	oil	oil	NOUN
ajfa-11407	86	19	and	and	CCONJ
ajfa-11407	86	20	gas	gas	NOUN
ajfa-11407	86	21	listed	list	VERB
ajfa-11407	86	22	companies	company	NOUN
ajfa-11407	86	23	.	.	PUNCT
ajfa-11407	87	1	this	this	DET
ajfa-11407	87	2	method	method	NOUN
ajfa-11407	87	3	is	be	AUX
ajfa-11407	87	4	consistent	consistent	ADJ
ajfa-11407	87	5	with	with	ADP
ajfa-11407	87	6	other	other	ADJ
ajfa-11407	87	7	research	research	NOUN
ajfa-11407	87	8	in	in	ADP
ajfa-11407	87	9	the	the	DET
ajfa-11407	87	10	literature	literature	NOUN
ajfa-11407	87	11	(	(	PUNCT
ajfa-11407	87	12	liu	liu	PROPN
ajfa-11407	87	13	et	et	PROPN
ajfa-11407	87	14	al	al	PROPN
ajfa-11407	87	15	.	.	PROPN
ajfa-11407	87	16	,	,	PUNCT
ajfa-11407	87	17	2011	2011	NUM
ajfa-11407	87	18	;	;	PUNCT
ajfa-11407	87	19	bodhanwala	bodhanwala	PROPN
ajfa-11407	87	20	and	and	CCONJ
ajfa-11407	87	21	shernaz	shernaz	PROPN
ajfa-11407	87	22	,	,	PUNCT
ajfa-11407	87	23	2016).the	2016).the	DET
ajfa-11407	87	24	use	use	NOUN
ajfa-11407	87	25	of	of	ADP
ajfa-11407	87	26	secondary	secondary	ADJ
ajfa-11407	87	27	data	datum	NOUN
ajfa-11407	87	28	is	be	AUX
ajfa-11407	87	29	justified	justify	VERB
ajfa-11407	87	30	by	by	ADP
ajfa-11407	87	31	the	the	DET
ajfa-11407	87	32	fact	fact	NOUN
ajfa-11407	87	33	that	that	SCONJ
ajfa-11407	87	34	written	write	VERB
ajfa-11407	87	35	or	or	CCONJ
ajfa-11407	87	36	printed	print	VERB
ajfa-11407	87	37	document	document	NOUN
ajfa-11407	87	38	are	be	AUX
ajfa-11407	87	39	more	more	ADV
ajfa-11407	87	40	accurate	accurate	ADJ
ajfa-11407	87	41	and	and	CCONJ
ajfa-11407	87	42	reliable	reliable	ADJ
ajfa-11407	87	43	in	in	ADP
ajfa-11407	87	44	ascertaining	ascertain	VERB
ajfa-11407	87	45	compliance	compliance	NOUN
ajfa-11407	87	46	to	to	ADP
ajfa-11407	87	47	principles	principle	NOUN
ajfa-11407	87	48	in	in	ADP
ajfa-11407	87	49	research	research	NOUN
ajfa-11407	87	50	work	work	NOUN
ajfa-11407	87	51	than	than	ADP
ajfa-11407	87	52	primary	primary	ADJ
ajfa-11407	87	53	data	datum	NOUN
ajfa-11407	87	54	gathered	gather	VERB
ajfa-11407	87	55	through	through	ADP
ajfa-11407	87	56	personal	personal	ADJ
ajfa-11407	87	57	interview	interview	NOUN
ajfa-11407	87	58	or	or	CCONJ
ajfa-11407	87	59	questionnaire	questionnaire	NOUN
ajfa-11407	87	60	administration	administration	NOUN
ajfa-11407	87	61	(	(	PUNCT
ajfa-11407	87	62	dandago	dandago	NOUN
ajfa-11407	87	63	and	and	CCONJ
ajfa-11407	87	64	muktar	muktar	NOUN
ajfa-11407	87	65	,	,	PUNCT
ajfa-11407	87	66	2003	2003	NUM
ajfa-11407	87	67	cited	cite	VERB
ajfa-11407	87	68	in	in	ADP
ajfa-11407	87	69	zakari	zakari	PROPN
ajfa-11407	87	70	,	,	PUNCT
ajfa-11407	87	71	2006	2006	NUM
ajfa-11407	87	72	)	)	PUNCT
ajfa-11407	87	73	3.2	3.2	NUM
ajfa-11407	87	74	research	research	NOUN
ajfa-11407	87	75	design	design	NOUN
ajfa-11407	87	76	and	and	CCONJ
ajfa-11407	87	77	data	datum	NOUN
ajfa-11407	87	78	collection	collection	NOUN
ajfa-11407	87	79	3.2.1	3.2.1	NUM
ajfa-11407	87	80	timeframe	timeframe	NOUN
ajfa-11407	87	81	two	two	NUM
ajfa-11407	87	82	periodspre	periodspre	VERB
ajfa-11407	87	83	and	and	CCONJ
ajfa-11407	87	84	post	post	VERB
ajfa-11407	87	85	ifrs	ifrs	NOUN
ajfa-11407	87	86	adoption	adoption	NOUN
ajfa-11407	87	87	were	be	AUX
ajfa-11407	87	88	studied	study	VERB
ajfa-11407	87	89	.	.	PUNCT
ajfa-11407	88	1	ifrs	ifrs	PROPN
ajfa-11407	88	2	in	in	ADP
ajfa-11407	88	3	nigeria	nigeria	PROPN
ajfa-11407	88	4	was	be	AUX
ajfa-11407	88	5	adopted	adopt	VERB
ajfa-11407	88	6	in	in	ADP
ajfa-11407	88	7	2012	2012	NUM
ajfa-11407	88	8	financial	financial	ADJ
ajfa-11407	88	9	year	year	NOUN
ajfa-11407	88	10	by	by	ADP
ajfa-11407	88	11	the	the	DET
ajfa-11407	88	12	listed	list	VERB
ajfa-11407	88	13	companies	company	NOUN
ajfa-11407	88	14	in	in	ADP
ajfa-11407	88	15	preparing	prepare	VERB
ajfa-11407	88	16	their	their	PRON
ajfa-11407	88	17	accounts	account	NOUN
ajfa-11407	88	18	.	.	PUNCT
ajfa-11407	89	1	however	however	ADV
ajfa-11407	89	2	,	,	PUNCT
ajfa-11407	89	3	before	before	ADP
ajfa-11407	89	4	the	the	DET
ajfa-11407	89	5	adoption	adoption	NOUN
ajfa-11407	89	6	,	,	PUNCT
ajfa-11407	89	7	nigeria	nigeria	PROPN
ajfa-11407	89	8	gaap	gaap	PROPN
ajfa-11407	89	9	(	(	PUNCT
ajfa-11407	89	10	sas	sas	PROPN
ajfa-11407	89	11	)	)	PUNCT
ajfa-11407	89	12	was	be	AUX
ajfa-11407	89	13	in	in	ADP
ajfa-11407	89	14	used	use	VERB
ajfa-11407	89	15	.	.	PUNCT
ajfa-11407	90	1	this	this	DET
ajfa-11407	90	2	study	study	NOUN
ajfa-11407	90	3	covers	cover	VERB
ajfa-11407	90	4	5years	5years	NUM
ajfa-11407	90	5	financial	financial	ADJ
ajfa-11407	90	6	statements	statement	NOUN
ajfa-11407	90	7	using	use	VERB
ajfa-11407	90	8	nigeria	nigeria	PROPN
ajfa-11407	90	9	gaap	gaap	PROPN
ajfa-11407	90	10	from	from	ADP
ajfa-11407	90	11	2007	2007	NUM
ajfa-11407	90	12	–	–	PUNCT
ajfa-11407	90	13	2011	2011	NUM
ajfa-11407	90	14	,	,	PUNCT
ajfa-11407	90	15	and	and	CCONJ
ajfa-11407	90	16	5years	5years	NUM
ajfa-11407	90	17	financial	financial	ADJ
ajfa-11407	90	18	statements	statement	NOUN
ajfa-11407	90	19	using	use	VERB
ajfa-11407	90	20	ifrs	ifrs	NOUN
ajfa-11407	90	21	from	from	ADP
ajfa-11407	90	22	2012	2012	NUM
ajfa-11407	90	23	–	–	PUNCT
ajfa-11407	90	24	2016	2016	NUM
ajfa-11407	90	25	.	.	PUNCT
ajfa-11407	91	1	the	the	DET
ajfa-11407	91	2	five	five	NUM
ajfa-11407	91	3	years	year	NOUN
ajfa-11407	91	4	each	each	PRON
ajfa-11407	91	5	represents	represent	VERB
ajfa-11407	91	6	a	a	DET
ajfa-11407	91	7	sufficient	sufficient	ADJ
ajfa-11407	91	8	time	time	NOUN
ajfa-11407	91	9	period	period	NOUN
ajfa-11407	91	10	to	to	PART
ajfa-11407	91	11	factor	factor	VERB
ajfa-11407	91	12	in	in	ADP
ajfa-11407	91	13	seasonality	seasonality	NOUN
ajfa-11407	91	14	and	and	CCONJ
ajfa-11407	91	15	full	full	ADJ
ajfa-11407	91	16	reporting	reporting	NOUN
ajfa-11407	91	17	cycles	cycle	NOUN
ajfa-11407	91	18	.	.	PUNCT
ajfa-11407	92	1	(	(	PUNCT
ajfa-11407	92	2	ekatah	ekatah	PROPN
ajfa-11407	92	3	et	et	PROPN
ajfa-11407	92	4	al	al	PROPN
ajfa-11407	92	5	.	.	PROPN
ajfa-11407	92	6	,	,	PUNCT
ajfa-11407	92	7	2011	2011	NUM
ajfa-11407	92	8	,	,	PUNCT
ajfa-11407	92	9	bodhanwala	bodhanwala	PROPN
ajfa-11407	92	10	and	and	CCONJ
ajfa-11407	92	11	shernaz	shernaz	PROPN
ajfa-11407	92	12	,	,	PUNCT
ajfa-11407	92	13	2016	2016	NUM
ajfa-11407	92	14	)	)	PUNCT
ajfa-11407	92	15	3.2.2	3.2.2	NUM
ajfa-11407	92	16	population	population	NOUN
ajfa-11407	92	17	of	of	ADP
ajfa-11407	92	18	the	the	DET
ajfa-11407	92	19	study	study	NOUN
ajfa-11407	92	20	the	the	DET
ajfa-11407	92	21	population	population	NOUN
ajfa-11407	92	22	of	of	ADP
ajfa-11407	92	23	this	this	DET
ajfa-11407	92	24	study	study	NOUN
ajfa-11407	92	25	comprises	comprise	NOUN
ajfa-11407	92	26	of	of	ADP
ajfa-11407	92	27	allthe	allthe	DET
ajfa-11407	92	28	ten	ten	NUM
ajfa-11407	92	29	(	(	PUNCT
ajfa-11407	92	30	10	10	NUM
ajfa-11407	92	31	)	)	PUNCT
ajfa-11407	92	32	listed	list	VERB
ajfa-11407	92	33	companies	company	NOUN
ajfa-11407	92	34	in	in	ADP
ajfa-11407	92	35	the	the	DET
ajfa-11407	92	36	oil	oil	NOUN
ajfa-11407	92	37	and	and	CCONJ
ajfa-11407	92	38	gas	gas	NOUN
ajfa-11407	92	39	sector	sector	NOUN
ajfa-11407	92	40	of	of	ADP
ajfa-11407	92	41	nigeria	nigeria	PROPN
ajfa-11407	92	42	.	.	PUNCT
ajfa-11407	93	1	3.2.3	3.2.3	NUM
ajfa-11407	93	2	sample	sample	NOUN
ajfa-11407	93	3	of	of	ADP
ajfa-11407	93	4	the	the	DET
ajfa-11407	93	5	study	study	NOUN
ajfa-11407	93	6	a	a	DET
ajfa-11407	93	7	reasonable	reasonable	ADJ
ajfa-11407	93	8	size	size	NOUN
ajfa-11407	93	9	of	of	ADP
ajfa-11407	93	10	the	the	DET
ajfa-11407	93	11	population	population	NOUN
ajfa-11407	93	12	in	in	ADP
ajfa-11407	93	13	nigeria	nigeria	PROPN
ajfa-11407	93	14	oil	oil	NOUN
ajfa-11407	93	15	and	and	CCONJ
ajfa-11407	93	16	gas	gas	NOUN
ajfa-11407	93	17	space	space	NOUN
ajfa-11407	93	18	wererandomly	wererandomly	ADV
ajfa-11407	93	19	selected	select	VERB
ajfa-11407	93	20	for	for	ADP
ajfa-11407	93	21	the	the	DET
ajfa-11407	93	22	study	study	NOUN
ajfa-11407	93	23	.	.	PUNCT
ajfa-11407	94	1	this	this	PRON
ajfa-11407	94	2	includes	include	VERB
ajfa-11407	94	3	;	;	PUNCT
ajfa-11407	94	4	total	total	PROPN
ajfa-11407	94	5	nigeria	nigeria	PROPN
ajfa-11407	94	6	plc	plc	PROPN
ajfa-11407	94	7	,	,	PUNCT
ajfa-11407	94	8	oando	oando	PROPN
ajfa-11407	94	9	plc	plc	PROPN
ajfa-11407	94	10	,	,	PUNCT
ajfa-11407	94	11	forte	forte	PROPN
ajfa-11407	94	12	oil	oil	PROPN
ajfa-11407	94	13	plc	plc	PROPN
ajfa-11407	94	14	,	,	PUNCT
ajfa-11407	94	15	and	and	CCONJ
ajfa-11407	94	16	con	con	PROPN
ajfa-11407	94	17	oil	oil	PROPN
ajfa-11407	94	18	plc	plc	PROPN
ajfa-11407	94	19	.	.	PUNCT
ajfa-11407	95	1	to	to	PART
ajfa-11407	95	2	achieve	achieve	VERB
ajfa-11407	95	3	this	this	PRON
ajfa-11407	95	4	,	,	PUNCT
ajfa-11407	95	5	the	the	DET
ajfa-11407	95	6	names	name	NOUN
ajfa-11407	95	7	of	of	ADP
ajfa-11407	95	8	the	the	DET
ajfa-11407	95	9	listed	list	VERB
ajfa-11407	95	10	companies	company	NOUN
ajfa-11407	95	11	were	be	AUX
ajfa-11407	95	12	written	write	VERB
ajfa-11407	95	13	on	on	ADP
ajfa-11407	95	14	pieces	piece	NOUN
ajfa-11407	95	15	of	of	ADP
ajfa-11407	95	16	papers	paper	NOUN
ajfa-11407	95	17	and	and	CCONJ
ajfa-11407	95	18	mixed	mix	VERB
ajfa-11407	95	19	up	up	ADP
ajfa-11407	95	20	,	,	PUNCT
ajfa-11407	95	21	each	each	DET
ajfa-11407	95	22	paper	paper	NOUN
ajfa-11407	95	23	was	be	AUX
ajfa-11407	95	24	picked	pick	VERB
ajfa-11407	95	25	without	without	ADP
ajfa-11407	95	26	a	a	DET
ajfa-11407	95	27	replacement	replacement	NOUN
ajfa-11407	95	28	and	and	CCONJ
ajfa-11407	95	29	each	each	DET
ajfa-11407	95	30	time	time	NOUN
ajfa-11407	95	31	a	a	DET
ajfa-11407	95	32	paper	paper	NOUN
ajfa-11407	95	33	was	be	AUX
ajfa-11407	95	34	picked	pick	VERB
ajfa-11407	95	35	,	,	PUNCT
ajfa-11407	95	36	the	the	DET
ajfa-11407	95	37	remaining	remain	VERB
ajfa-11407	95	38	pieces	piece	NOUN
ajfa-11407	95	39	of	of	ADP
ajfa-11407	95	40	papers	paper	NOUN
ajfa-11407	95	41	were	be	AUX
ajfa-11407	95	42	reshuffled	reshuffle	VERB
ajfa-11407	95	43	and	and	CCONJ
ajfa-11407	95	44	mixed	mix	VERB
ajfa-11407	95	45	up	up	ADP
ajfa-11407	95	46	again	again	ADV
ajfa-11407	95	47	before	before	ADP
ajfa-11407	95	48	picking	pick	VERB
ajfa-11407	95	49	the	the	DET
ajfa-11407	95	50	second	second	ADJ
ajfa-11407	95	51	one	one	NOUN
ajfa-11407	95	52	,	,	PUNCT
ajfa-11407	95	53	this	this	DET
ajfa-11407	95	54	process	process	NOUN
ajfa-11407	95	55	continued	continue	VERB
ajfa-11407	95	56	until	until	SCONJ
ajfa-11407	95	57	the	the	DET
ajfa-11407	95	58	required	require	VERB
ajfa-11407	95	59	number	number	NOUN
ajfa-11407	95	60	of	of	ADP
ajfa-11407	95	61	sample	sample	NOUN
ajfa-11407	95	62	was	be	AUX
ajfa-11407	95	63	made	make	VERB
ajfa-11407	95	64	.	.	PUNCT
ajfa-11407	96	1	this	this	DET
ajfa-11407	96	2	method	method	NOUN
ajfa-11407	96	3	is	be	AUX
ajfa-11407	96	4	unbiased	unbiased	ADJ
ajfa-11407	96	5	and	and	CCONJ
ajfa-11407	96	6	gives	give	VERB
ajfa-11407	96	7	every	every	DET
ajfa-11407	96	8	member	member	NOUN
ajfa-11407	96	9	of	of	ADP
ajfa-11407	96	10	the	the	DET
ajfa-11407	96	11	population	population	NOUN
ajfa-11407	96	12	an	an	DET
ajfa-11407	96	13	equal	equal	ADJ
ajfa-11407	96	14	chance	chance	NOUN
ajfa-11407	96	15	of	of	ADP
ajfa-11407	96	16	being	be	AUX
ajfa-11407	96	17	selected	select	VERB
ajfa-11407	96	18	and	and	CCONJ
ajfa-11407	96	19	similar	similar	ADJ
ajfa-11407	96	20	method	method	NOUN
ajfa-11407	96	21	was	be	AUX
ajfa-11407	96	22	adopted	adopt	VERB
ajfa-11407	96	23	by	by	ADP
ajfa-11407	96	24	zakari	zakari	PROPN
ajfa-11407	96	25	(	(	PUNCT
ajfa-11407	96	26	2006	2006	NUM
ajfa-11407	96	27	)	)	PUNCT
ajfa-11407	96	28	in	in	ADP
ajfa-11407	96	29	arriving	arrive	VERB
ajfa-11407	96	30	at	at	ADP
ajfa-11407	96	31	his	his	PRON
ajfa-11407	96	32	sample	sample	NOUN
ajfa-11407	96	33	size	size	NOUN
ajfa-11407	96	34	.	.	PUNCT
ajfa-11407	97	1	3.2.4	3.2.4	NUM
ajfa-11407	97	2	data	datum	NOUN
ajfa-11407	97	3	the	the	DET
ajfa-11407	97	4	companies	company	NOUN
ajfa-11407	97	5	covered	cover	VERB
ajfa-11407	97	6	in	in	ADP
ajfa-11407	97	7	this	this	DET
ajfa-11407	97	8	study	study	NOUN
ajfa-11407	97	9	have	have	VERB
ajfa-11407	97	10	financial	financial	ADJ
ajfa-11407	97	11	statements	statement	NOUN
ajfa-11407	97	12	using	use	VERB
ajfa-11407	97	13	ifrs	ifrs	NOUN
ajfa-11407	97	14	for	for	ADP
ajfa-11407	97	15	the	the	DET
ajfa-11407	97	16	periods	period	NOUN
ajfa-11407	97	17	between	between	ADP
ajfa-11407	97	18	2012	2012	NUM
ajfa-11407	97	19	and	and	CCONJ
ajfa-11407	97	20	2016	2016	NUM
ajfa-11407	97	21	.	.	PUNCT
ajfa-11407	98	1	however	however	ADV
ajfa-11407	98	2	,	,	PUNCT
ajfa-11407	98	3	for	for	ADP
ajfa-11407	98	4	comparisons	comparison	NOUN
ajfa-11407	98	5	,	,	PUNCT
ajfa-11407	98	6	the	the	DET
ajfa-11407	98	7	periods	period	NOUN
ajfa-11407	98	8	between	between	ADP
ajfa-11407	98	9	2007	2007	NUM
ajfa-11407	98	10	and	and	CCONJ
ajfa-11407	98	11	2011	2011	NUM
ajfa-11407	98	12	in	in	ADP
ajfa-11407	98	13	which	which	PRON
ajfa-11407	98	14	the	the	DET
ajfa-11407	98	15	companies	company	NOUN
ajfa-11407	98	16	’	’	PART
ajfa-11407	98	17	annual	annual	ADJ
ajfa-11407	98	18	reports	report	NOUN
ajfa-11407	98	19	were	be	AUX
ajfa-11407	98	20	prepared	prepare	VERB
ajfa-11407	98	21	using	use	VERB
ajfa-11407	98	22	nigeria	nigeria	PRON
ajfa-11407	98	23	gaapwould	gaapwould	AUX
ajfa-11407	98	24	be	be	AUX
ajfa-11407	98	25	usedto	usedto	PROPN
ajfa-11407	98	26	test	test	NOUN
ajfa-11407	98	27	asian	asian	PROPN
ajfa-11407	98	28	journal	journal	PROPN
ajfa-11407	98	29	of	of	ADP
ajfa-11407	98	30	finance	finance	PROPN
ajfa-11407	98	31	&	&	CCONJ
ajfa-11407	98	32	accounting	accounting	PROPN
ajfa-11407	98	33	issn	issn	PROPN
ajfa-11407	98	34	1946	1946	NUM
ajfa-11407	98	35	-	-	PUNCT
ajfa-11407	98	36	052x	052x	PROPN
ajfa-11407	98	37	2017	2017	NUM
ajfa-11407	98	38	,	,	PUNCT
ajfa-11407	98	39	vol	vol	NOUN
ajfa-11407	98	40	.	.	NOUN
ajfa-11407	99	1	9	9	NUM
ajfa-11407	99	2	,	,	PUNCT
ajfa-11407	99	3	no	no	INTJ
ajfa-11407	99	4	.	.	NOUN
ajfa-11407	99	5	1	1	NUM
ajfa-11407	99	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	99	7	470	470	NUM
ajfa-11407	99	8	for	for	ADP
ajfa-11407	99	9	the	the	DET
ajfa-11407	99	10	significance	significance	NOUN
ajfa-11407	99	11	level	level	NOUN
ajfa-11407	99	12	of	of	ADP
ajfa-11407	99	13	roe	roe	NOUN
ajfa-11407	99	14	,	,	PUNCT
ajfa-11407	99	15	pat	pat	PROPN
ajfa-11407	99	16	/	/	SYM
ajfa-11407	99	17	sales	sale	NOUN
ajfa-11407	99	18	,	,	PUNCT
ajfa-11407	99	19	current	current	ADJ
ajfa-11407	99	20	asset	asset	NOUN
ajfa-11407	99	21	/	/	SYM
ajfa-11407	99	22	current	current	ADJ
ajfa-11407	99	23	liability	liability	NOUN
ajfa-11407	99	24	,	,	PUNCT
ajfa-11407	99	25	debt	debt	NOUN
ajfa-11407	99	26	-	-	PUNCT
ajfa-11407	99	27	to	to	ADP
ajfa-11407	99	28	-	-	PUNCT
ajfa-11407	99	29	equity	equity	NOUN
ajfa-11407	99	30	using	use	VERB
ajfa-11407	99	31	financial	financial	ADJ
ajfa-11407	99	32	statement	statement	NOUN
ajfa-11407	99	33	prepared	prepare	VERB
ajfa-11407	99	34	with	with	ADP
ajfa-11407	99	35	nigeria	nigeria	PROPN
ajfa-11407	99	36	gaap	gaap	PROPN
ajfa-11407	99	37	and	and	CCONJ
ajfa-11407	99	38	ifrs	ifrs	PROPN
ajfa-11407	99	39	.	.	PUNCT
ajfa-11407	100	1	3.2.5	3.2.5	NUM
ajfa-11407	100	2	variables	variable	NOUN
ajfa-11407	100	3	in	in	ADP
ajfa-11407	100	4	this	this	DET
ajfa-11407	100	5	study	study	NOUN
ajfa-11407	100	6	,	,	PUNCT
ajfa-11407	100	7	statistical	statistical	ADJ
ajfa-11407	100	8	test	test	NOUN
ajfa-11407	100	9	of	of	ADP
ajfa-11407	100	10	comparing	compare	VERB
ajfa-11407	100	11	ratios	ratio	NOUN
ajfa-11407	100	12	related	relate	VERB
ajfa-11407	100	13	to	to	ADP
ajfa-11407	100	14	shareholder	shareholder	NOUN
ajfa-11407	100	15	(	(	PUNCT
ajfa-11407	100	16	i.e.	i.e.	X
ajfa-11407	100	17	,	,	PUNCT
ajfa-11407	100	18	return	return	VERB
ajfa-11407	100	19	on	on	ADP
ajfa-11407	100	20	equity	equity	NOUN
ajfa-11407	100	21	and	and	CCONJ
ajfa-11407	100	22	profitability	profitability	NOUN
ajfa-11407	100	23	)	)	PUNCT
ajfa-11407	100	24	and	and	CCONJ
ajfa-11407	100	25	creditors	creditor	NOUN
ajfa-11407	100	26	(	(	PUNCT
ajfa-11407	100	27	shortand	shortand	NOUN
ajfa-11407	100	28	long	long	ADJ
ajfa-11407	100	29	-	-	PUNCT
ajfa-11407	100	30	term	term	NOUN
ajfa-11407	100	31	liquidity	liquidity	NOUN
ajfa-11407	100	32	)	)	PUNCT
ajfa-11407	100	33	is	be	AUX
ajfa-11407	100	34	used	use	VERB
ajfa-11407	100	35	to	to	PART
ajfa-11407	100	36	provide	provide	VERB
ajfa-11407	100	37	evidence	evidence	NOUN
ajfa-11407	100	38	if	if	SCONJ
ajfa-11407	100	39	ifrs	ifrs	PROPN
ajfa-11407	100	40	reporting	reporting	NOUN
ajfa-11407	100	41	leads	lead	VERB
ajfa-11407	100	42	to	to	ADP
ajfa-11407	100	43	more	more	ADV
ajfa-11407	100	44	meaningful	meaningful	ADJ
ajfa-11407	100	45	ratios	ratio	NOUN
ajfa-11407	100	46	with	with	ADP
ajfa-11407	100	47	less	less	ADJ
ajfa-11407	100	48	variability	variability	NOUN
ajfa-11407	100	49	.	.	PUNCT
ajfa-11407	101	1	the	the	DET
ajfa-11407	101	2	following	follow	VERB
ajfa-11407	101	3	ratios	ratio	NOUN
ajfa-11407	101	4	will	will	AUX
ajfa-11407	101	5	be	be	AUX
ajfa-11407	101	6	used	use	VERB
ajfa-11407	101	7	as	as	ADP
ajfa-11407	101	8	proxies	proxy	NOUN
ajfa-11407	101	9	for	for	ADP
ajfa-11407	101	10	this	this	DET
ajfa-11407	101	11	study	study	NOUN
ajfa-11407	101	12	:	:	PUNCT
ajfa-11407	101	13	roe	roe	NOUN
ajfa-11407	101	14	for	for	ADP
ajfa-11407	101	15	shareholder	shareholder	NOUN
ajfa-11407	101	16	,	,	PUNCT
ajfa-11407	101	17	profitability	profitability	NOUN
ajfa-11407	101	18	for	for	ADP
ajfa-11407	101	19	sales	sale	NOUN
ajfa-11407	101	20	,	,	PUNCT
ajfa-11407	101	21	current	current	ADJ
ajfa-11407	101	22	ratio	ratio	NOUN
ajfa-11407	101	23	for	for	ADP
ajfa-11407	101	24	short	short	ADJ
ajfa-11407	101	25	-	-	PUNCT
ajfa-11407	101	26	term	term	NOUN
ajfa-11407	101	27	liquidity	liquidity	NOUN
ajfa-11407	101	28	,	,	PUNCT
ajfa-11407	101	29	and	and	CCONJ
ajfa-11407	101	30	debt	debt	NOUN
ajfa-11407	101	31	-	-	PUNCT
ajfa-11407	101	32	equity	equity	NOUN
ajfa-11407	101	33	ratio	ratio	NOUN
ajfa-11407	101	34	for	for	ADP
ajfa-11407	101	35	long	long	ADJ
ajfa-11407	101	36	-	-	PUNCT
ajfa-11407	101	37	term	term	NOUN
ajfa-11407	101	38	liquidity	liquidity	NOUN
ajfa-11407	101	39	.	.	PUNCT
ajfa-11407	102	1	financial	financial	ADJ
ajfa-11407	102	2	statements	statement	NOUN
ajfa-11407	102	3	prepared	prepare	VERB
ajfa-11407	102	4	using	use	VERB
ajfa-11407	102	5	nigeria	nigeria	PROPN
ajfa-11407	102	6	gaap	gaap	PROPN
ajfa-11407	102	7	and	and	CCONJ
ajfa-11407	102	8	ifrs	ifrs	PROPN
ajfa-11407	102	9	would	would	AUX
ajfa-11407	102	10	lead	lead	VERB
ajfa-11407	102	11	to	to	ADP
ajfa-11407	102	12	different	different	ADJ
ajfa-11407	102	13	ratios	ratio	NOUN
ajfa-11407	102	14	;	;	PUNCT
ajfa-11407	102	15	what	what	PRON
ajfa-11407	102	16	would	would	AUX
ajfa-11407	102	17	be	be	AUX
ajfa-11407	102	18	interesting	interesting	ADJ
ajfa-11407	102	19	to	to	PART
ajfa-11407	102	20	study	study	VERB
ajfa-11407	102	21	is	be	AUX
ajfa-11407	102	22	the	the	DET
ajfa-11407	102	23	variability	variability	NOUN
ajfa-11407	102	24	in	in	ADP
ajfa-11407	102	25	ratios	ratio	NOUN
ajfa-11407	102	26	.	.	PUNCT
ajfa-11407	103	1	in	in	ADP
ajfa-11407	103	2	the	the	DET
ajfa-11407	103	3	literature	literature	NOUN
ajfa-11407	103	4	,	,	PUNCT
ajfa-11407	103	5	bodhanwala	bodhanwala	PROPN
ajfa-11407	103	6	and	and	CCONJ
ajfa-11407	103	7	shernaz	shernaz	PROPN
ajfa-11407	103	8	(	(	PUNCT
ajfa-11407	103	9	2016	2016	NUM
ajfa-11407	103	10	)	)	PUNCT
ajfa-11407	103	11	adopted	adopt	VERB
ajfa-11407	103	12	similar	similar	ADJ
ajfa-11407	103	13	variables	variable	NOUN
ajfa-11407	103	14	.	.	PUNCT
ajfa-11407	104	1	4	4	X
ajfa-11407	104	2	.	.	X
ajfa-11407	104	3	analysis	analysis	NOUN
ajfa-11407	104	4	and	and	CCONJ
ajfa-11407	104	5	discussion	discussion	NOUN
ajfa-11407	104	6	this	this	DET
ajfa-11407	104	7	section	section	NOUN
ajfa-11407	104	8	present	present	ADJ
ajfa-11407	104	9	statistical	statistical	ADJ
ajfa-11407	104	10	test	test	NOUN
ajfa-11407	104	11	of	of	ADP
ajfa-11407	104	12	comparing	compare	VERB
ajfa-11407	104	13	ratios	ratio	NOUN
ajfa-11407	104	14	related	relate	VERB
ajfa-11407	104	15	to	to	ADP
ajfa-11407	104	16	shareholder	shareholder	NOUN
ajfa-11407	104	17	(	(	PUNCT
ajfa-11407	104	18	i.e.	i.e.	X
ajfa-11407	104	19	,	,	PUNCT
ajfa-11407	104	20	return	return	VERB
ajfa-11407	104	21	on	on	ADP
ajfa-11407	104	22	equity	equity	NOUN
ajfa-11407	104	23	and	and	CCONJ
ajfa-11407	104	24	profitability	profitability	NOUN
ajfa-11407	104	25	)	)	PUNCT
ajfa-11407	104	26	and	and	CCONJ
ajfa-11407	104	27	creditors	creditor	NOUN
ajfa-11407	104	28	(	(	PUNCT
ajfa-11407	104	29	shortand	shortand	NOUN
ajfa-11407	104	30	long	long	ADJ
ajfa-11407	104	31	-	-	PUNCT
ajfa-11407	104	32	term	term	NOUN
ajfa-11407	104	33	liquidity	liquidity	NOUN
ajfa-11407	104	34	)	)	PUNCT
ajfa-11407	104	35	to	to	PART
ajfa-11407	104	36	provide	provide	VERB
ajfa-11407	104	37	evidence	evidence	NOUN
ajfa-11407	104	38	if	if	SCONJ
ajfa-11407	104	39	ifrs	ifrs	PROPN
ajfa-11407	104	40	reporting	reporting	NOUN
ajfa-11407	104	41	leads	lead	VERB
ajfa-11407	104	42	to	to	ADP
ajfa-11407	104	43	more	more	ADV
ajfa-11407	104	44	meaningful	meaningful	ADJ
ajfa-11407	104	45	ratios	ratio	NOUN
ajfa-11407	104	46	with	with	ADP
ajfa-11407	104	47	less	less	ADJ
ajfa-11407	104	48	variability	variability	NOUN
ajfa-11407	104	49	.	.	PUNCT
ajfa-11407	105	1	table	table	NOUN
ajfa-11407	106	1	1	1	NUM
ajfa-11407	106	2	.	.	PUNCT
ajfa-11407	107	1	mean	mean	ADJ
ajfa-11407	107	2	value	value	NOUN
ajfa-11407	107	3	of	of	ADP
ajfa-11407	107	4	ratios	ratio	NOUN
ajfa-11407	107	5	with	with	ADP
ajfa-11407	107	6	nigerian	nigerian	ADJ
ajfa-11407	107	7	gaap	gaap	PROPN
ajfa-11407	107	8	and	and	CCONJ
ajfa-11407	107	9	ifrs	ifrs	NOUN
ajfa-11407	107	10	variables	variable	NOUN
ajfa-11407	107	11	n	n	ADV
ajfa-11407	107	12	mean	mean	VERB
ajfa-11407	107	13	nig	nig	PROPN
ajfa-11407	107	14	.	.	PUNCT
ajfa-11407	108	1	gaap	gaap	PROPN
ajfa-11407	108	2	mean	mean	PROPN
ajfa-11407	108	3	ifrs	ifrs	PROPN
ajfa-11407	108	4	t	t	PROPN
ajfa-11407	108	5	-	-	PUNCT
ajfa-11407	108	6	test	test	NOUN
ajfa-11407	108	7	p	p	NOUN
ajfa-11407	108	8	-	-	PUNCT
ajfa-11407	108	9	value	value	NOUN
ajfa-11407	108	10	roe	roe	NOUN
ajfa-11407	108	11	4	4	NUM
ajfa-11407	108	12	0.11	0.11	NUM
ajfa-11407	108	13	0.00	0.00	NUM
ajfa-11407	108	14	0.45	0.45	NUM
ajfa-11407	108	15	0.67	0.67	NUM
ajfa-11407	108	16	pat	pat	NOUN
ajfa-11407	108	17	/	/	SYM
ajfa-11407	108	18	sales	sale	NOUN
ajfa-11407	108	19	4	4	NUM
ajfa-11407	108	20	0.04	0.04	NUM
ajfa-11407	108	21	-0.91	-0.91	NOUN
ajfa-11407	108	22	1.02	1.02	NUM
ajfa-11407	108	23	0.35	0.35	NUM
ajfa-11407	108	24	ca	ca	NOUN
ajfa-11407	108	25	/	/	SYM
ajfa-11407	108	26	cl	cl	NOUN
ajfa-11407	108	27	4	4	NUM
ajfa-11407	108	28	1.14	1.14	NUM
ajfa-11407	108	29	1.01	1.01	NUM
ajfa-11407	108	30	1.17	1.17	NUM
ajfa-11407	108	31	0.29	0.29	NUM
ajfa-11407	108	32	debt	debt	NOUN
ajfa-11407	108	33	/	/	SYM
ajfa-11407	108	34	equity	equity	NOUN
ajfa-11407	108	35	4	4	NUM
ajfa-11407	108	36	0.24	0.24	NUM
ajfa-11407	108	37	0.31	0.31	NUM
ajfa-11407	108	38	-0.37	-0.37	NUM
ajfa-11407	108	39	0.73	0.73	NUM
ajfa-11407	108	40	source	source	NOUN
ajfa-11407	108	41	:	:	PUNCT
ajfa-11407	108	42	spss	spss	PROPN
ajfa-11407	108	43	output	output	NOUN
ajfa-11407	108	44	analyzed	analyze	VERB
ajfa-11407	108	45	from	from	ADP
ajfa-11407	108	46	financial	financial	ADJ
ajfa-11407	108	47	reports	report	NOUN
ajfa-11407	108	48	of	of	ADP
ajfa-11407	108	49	selected	select	VERB
ajfa-11407	108	50	oil	oil	NOUN
ajfa-11407	108	51	&	&	CCONJ
ajfa-11407	108	52	gas	gas	NOUN
ajfa-11407	108	53	companies	company	NOUN
ajfa-11407	108	54	the	the	DET
ajfa-11407	108	55	above	above	ADJ
ajfa-11407	108	56	table	table	NOUN
ajfa-11407	108	57	1	1	NUM
ajfa-11407	108	58	result	result	NOUN
ajfa-11407	108	59	depicts	depict	VERB
ajfa-11407	108	60	that	that	SCONJ
ajfa-11407	108	61	there	there	PRON
ajfa-11407	108	62	is	be	VERB
ajfa-11407	108	63	no	no	DET
ajfa-11407	108	64	significant	significant	ADJ
ajfa-11407	108	65	variability	variability	NOUN
ajfa-11407	108	66	in	in	ADP
ajfa-11407	108	67	the	the	DET
ajfa-11407	108	68	average	average	ADJ
ajfa-11407	108	69	ratios	ratio	NOUN
ajfa-11407	108	70	of	of	ADP
ajfa-11407	108	71	roe	roe	PROPN
ajfa-11407	108	72	,	,	PUNCT
ajfa-11407	108	73	pat	pat	PROPN
ajfa-11407	108	74	/	/	SYM
ajfa-11407	108	75	sales	sale	NOUN
ajfa-11407	108	76	,	,	PUNCT
ajfa-11407	108	77	ca	ca	NOUN
ajfa-11407	108	78	/	/	SYM
ajfa-11407	108	79	cl	cl	NOUN
ajfa-11407	108	80	and	and	CCONJ
ajfa-11407	108	81	debt	debt	NOUN
ajfa-11407	108	82	/	/	SYM
ajfa-11407	108	83	equity	equity	NOUN
ajfa-11407	108	84	between	between	ADP
ajfa-11407	108	85	nigerian	nigerian	ADJ
ajfa-11407	108	86	gaap	gaap	PROPN
ajfa-11407	108	87	and	and	CCONJ
ajfa-11407	108	88	ifrs	ifrs	PROPN
ajfa-11407	108	89	of	of	ADP
ajfa-11407	108	90	listed	list	VERB
ajfa-11407	108	91	oil	oil	NOUN
ajfa-11407	108	92	and	and	CCONJ
ajfa-11407	108	93	gas	gas	NOUN
ajfa-11407	108	94	companies	company	NOUN
ajfa-11407	108	95	of	of	ADP
ajfa-11407	108	96	nigeria	nigeria	PRON
ajfa-11407	108	97	because	because	SCONJ
ajfa-11407	108	98	the	the	DET
ajfa-11407	108	99	p	p	NOUN
ajfa-11407	108	100	-	-	PUNCT
ajfa-11407	108	101	values	value	NOUN
ajfa-11407	108	102	from	from	ADP
ajfa-11407	108	103	the	the	DET
ajfa-11407	108	104	table	table	NOUN
ajfa-11407	108	105	are	be	AUX
ajfa-11407	108	106	all	all	ADV
ajfa-11407	108	107	greater	great	ADJ
ajfa-11407	108	108	than	than	ADP
ajfa-11407	108	109	0.05	0.05	NUM
ajfa-11407	108	110	level	level	NOUN
ajfa-11407	108	111	of	of	ADP
ajfa-11407	108	112	significance	significance	NOUN
ajfa-11407	108	113	,	,	PUNCT
ajfa-11407	108	114	at	at	ADP
ajfa-11407	108	115	95	95	NUM
ajfa-11407	108	116	%	%	NOUN
ajfa-11407	108	117	confidence	confidence	NOUN
ajfa-11407	108	118	level	level	NOUN
ajfa-11407	108	119	.	.	PUNCT
ajfa-11407	109	1	however	however	ADV
ajfa-11407	109	2	,	,	PUNCT
ajfa-11407	109	3	the	the	DET
ajfa-11407	109	4	mean	mean	ADJ
ajfa-11407	109	5	values	value	NOUN
ajfa-11407	109	6	of	of	ADP
ajfa-11407	109	7	roe	roe	NOUN
ajfa-11407	109	8	,	,	PUNCT
ajfa-11407	109	9	pat	pat	PROPN
ajfa-11407	109	10	/	/	SYM
ajfa-11407	109	11	sales	sale	NOUN
ajfa-11407	109	12	,	,	PUNCT
ajfa-11407	109	13	ca	ca	NOUN
ajfa-11407	109	14	/	/	SYM
ajfa-11407	109	15	cl	cl	NOUN
ajfa-11407	109	16	,	,	PUNCT
ajfa-11407	109	17	debt	debt	NOUN
ajfa-11407	109	18	/	/	SYM
ajfa-11407	109	19	equity	equity	NOUN
ajfa-11407	109	20	ratios	ratio	NOUN
ajfa-11407	109	21	for	for	ADP
ajfa-11407	109	22	all	all	DET
ajfa-11407	109	23	the	the	DET
ajfa-11407	109	24	companies	company	NOUN
ajfa-11407	109	25	following	follow	VERB
ajfa-11407	109	26	nigerian	nigerian	ADJ
ajfa-11407	109	27	gaap	gaap	PROPN
ajfa-11407	109	28	and	and	CCONJ
ajfa-11407	109	29	ifrs	ifrs	PROPN
ajfa-11407	109	30	are	be	AUX
ajfa-11407	109	31	not	not	PART
ajfa-11407	109	32	significantly	significantly	ADV
ajfa-11407	109	33	different	different	ADJ
ajfa-11407	109	34	.	.	PUNCT
ajfa-11407	110	1	the	the	DET
ajfa-11407	110	2	p	p	NOUN
ajfa-11407	110	3	-	-	PUNCT
ajfa-11407	110	4	values	value	NOUN
ajfa-11407	110	5	exceed	exceed	VERB
ajfa-11407	110	6	the	the	DET
ajfa-11407	110	7	critical	critical	ADJ
ajfa-11407	110	8	values	value	NOUN
ajfa-11407	110	9	for	for	ADP
ajfa-11407	110	10	all	all	DET
ajfa-11407	110	11	the	the	DET
ajfa-11407	110	12	four	four	NUM
ajfa-11407	110	13	variables	variable	NOUN
ajfa-11407	110	14	.	.	PUNCT
ajfa-11407	111	1	the	the	DET
ajfa-11407	111	2	proportion	proportion	NOUN
ajfa-11407	111	3	of	of	ADP
ajfa-11407	111	4	companies	company	NOUN
ajfa-11407	111	5	that	that	PRON
ajfa-11407	111	6	report	report	VERB
ajfa-11407	111	7	higher	high	ADJ
ajfa-11407	111	8	roe	roe	NOUN
ajfa-11407	111	9	as	as	ADP
ajfa-11407	111	10	per	per	ADP
ajfa-11407	111	11	nigerian	nigerian	ADJ
ajfa-11407	111	12	gaap	gaap	PROPN
ajfa-11407	111	13	than	than	ADP
ajfa-11407	111	14	ifrs	ifrs	PROPN
ajfa-11407	111	15	is	be	AUX
ajfa-11407	111	16	around	around	ADV
ajfa-11407	111	17	67	67	NUM
ajfa-11407	111	18	%	%	NOUN
ajfa-11407	111	19	.	.	PUNCT
ajfa-11407	112	1	this	this	PRON
ajfa-11407	112	2	shows	show	VERB
ajfa-11407	112	3	that	that	SCONJ
ajfa-11407	112	4	nigerian	nigerian	ADJ
ajfa-11407	112	5	gaap	gaap	NOUN
ajfa-11407	112	6	is	be	AUX
ajfa-11407	112	7	more	more	ADV
ajfa-11407	112	8	attractive	attractive	ADJ
ajfa-11407	112	9	and	and	CCONJ
ajfa-11407	112	10	promising	promising	ADJ
ajfa-11407	112	11	to	to	ADP
ajfa-11407	112	12	shareholders	shareholder	NOUN
ajfa-11407	112	13	than	than	ADP
ajfa-11407	112	14	ifrs	ifrs	PROPN
ajfa-11407	112	15	when	when	SCONJ
ajfa-11407	112	16	it	it	PRON
ajfa-11407	112	17	comes	come	VERB
ajfa-11407	112	18	to	to	ADP
ajfa-11407	112	19	calculation	calculation	NOUN
ajfa-11407	112	20	of	of	ADP
ajfa-11407	112	21	roe	roe	NOUN
ajfa-11407	112	22	.	.	PUNCT
ajfa-11407	113	1	in	in	ADP
ajfa-11407	113	2	the	the	DET
ajfa-11407	113	3	same	same	ADJ
ajfa-11407	113	4	vein	vein	NOUN
ajfa-11407	113	5	,	,	PUNCT
ajfa-11407	113	6	ratio	ratio	NOUN
ajfa-11407	113	7	concerning	concern	VERB
ajfa-11407	113	8	long	long	ADJ
ajfa-11407	113	9	term	term	NOUN
ajfa-11407	113	10	lenders	lender	NOUN
ajfa-11407	113	11	of	of	ADP
ajfa-11407	113	12	funds	fund	NOUN
ajfa-11407	113	13	(	(	PUNCT
ajfa-11407	113	14	debt	debt	NOUN
ajfa-11407	113	15	/	/	SYM
ajfa-11407	113	16	equity	equity	NOUN
ajfa-11407	113	17	)	)	PUNCT
ajfa-11407	113	18	,	,	PUNCT
ajfa-11407	113	19	the	the	DET
ajfa-11407	113	20	proportion	proportion	NOUN
ajfa-11407	113	21	of	of	ADP
ajfa-11407	113	22	companies	company	NOUN
ajfa-11407	113	23	that	that	PRON
ajfa-11407	113	24	report	report	VERB
ajfa-11407	113	25	higher	high	ADJ
ajfa-11407	113	26	debt	debt	NOUN
ajfa-11407	113	27	/	/	SYM
ajfa-11407	113	28	equity	equity	NOUN
ajfa-11407	113	29	as	as	ADP
ajfa-11407	113	30	per	per	ADP
ajfa-11407	113	31	ifrs	ifrs	NOUN
ajfa-11407	113	32	than	than	ADP
ajfa-11407	113	33	nigerian	nigerian	ADJ
ajfa-11407	113	34	gaap	gaap	PROPN
ajfa-11407	113	35	is	be	AUX
ajfa-11407	113	36	73%.this	73%.this	NUM
ajfa-11407	113	37	shows	show	VERB
ajfa-11407	113	38	that	that	SCONJ
ajfa-11407	113	39	ifrs	ifrs	NOUN
ajfa-11407	113	40	is	be	AUX
ajfa-11407	113	41	more	more	ADV
ajfa-11407	113	42	attractive	attractive	ADJ
ajfa-11407	113	43	and	and	CCONJ
ajfa-11407	113	44	promising	promise	VERB
ajfa-11407	113	45	to	to	ADP
ajfa-11407	113	46	long	long	ADJ
ajfa-11407	113	47	term	term	NOUN
ajfa-11407	113	48	lenders	lender	NOUN
ajfa-11407	113	49	than	than	ADP
ajfa-11407	113	50	nigerian	nigerian	ADJ
ajfa-11407	113	51	gaap	gaap	PROPN
ajfa-11407	113	52	when	when	SCONJ
ajfa-11407	113	53	it	it	PRON
ajfa-11407	113	54	comes	come	VERB
ajfa-11407	113	55	to	to	ADP
ajfa-11407	113	56	calculation	calculation	NOUN
ajfa-11407	113	57	of	of	ADP
ajfa-11407	113	58	debt	debt	NOUN
ajfa-11407	113	59	/	/	SYM
ajfa-11407	113	60	equity	equity	NOUN
ajfa-11407	113	61	.	.	PUNCT
ajfa-11407	114	1	asian	asian	ADJ
ajfa-11407	114	2	journal	journal	PROPN
ajfa-11407	114	3	of	of	ADP
ajfa-11407	114	4	finance	finance	PROPN
ajfa-11407	114	5	&	&	CCONJ
ajfa-11407	114	6	accounting	accounting	PROPN
ajfa-11407	114	7	issn	issn	PROPN
ajfa-11407	114	8	1946	1946	NUM
ajfa-11407	114	9	-	-	PUNCT
ajfa-11407	114	10	052x	052x	PROPN
ajfa-11407	114	11	2017	2017	NUM
ajfa-11407	114	12	,	,	PUNCT
ajfa-11407	114	13	vol	vol	NOUN
ajfa-11407	114	14	.	.	NOUN
ajfa-11407	114	15	9	9	NUM
ajfa-11407	114	16	,	,	PUNCT
ajfa-11407	114	17	no	no	INTJ
ajfa-11407	114	18	.	.	NOUN
ajfa-11407	114	19	1	1	NUM
ajfa-11407	114	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	114	21	471	471	NUM
ajfa-11407	114	22	table	table	NOUN
ajfa-11407	114	23	2	2	NUM
ajfa-11407	114	24	.	.	PUNCT
ajfa-11407	114	25	standard	standard	ADJ
ajfa-11407	114	26	deviation	deviation	NOUN
ajfa-11407	114	27	of	of	ADP
ajfa-11407	114	28	ratios	ratio	NOUN
ajfa-11407	114	29	under	under	ADP
ajfa-11407	114	30	nigerian	nigerian	ADJ
ajfa-11407	114	31	gaap	gaap	PROPN
ajfa-11407	114	32	and	and	CCONJ
ajfa-11407	114	33	ifrs	ifrs	PROPN
ajfa-11407	114	34	standard	standard	ADJ
ajfa-11407	114	35	deviation	deviation	NOUN
ajfa-11407	114	36	standard	standard	NOUN
ajfa-11407	114	37	error	error	NOUN
ajfa-11407	114	38	variables	variable	NOUN
ajfa-11407	114	39	n	n	CCONJ
ajfa-11407	114	40	nig	nig	PROPN
ajfa-11407	114	41	.	.	PUNCT
ajfa-11407	115	1	gaap	gaap	PROPN
ajfa-11407	115	2	ifrs	ifrs	PROPN
ajfa-11407	115	3	nig	nig	PROPN
ajfa-11407	115	4	.	.	PUNCT
ajfa-11407	116	1	gaap	gaap	PROPN
ajfa-11407	116	2	ifrs	ifrs	PROPN
ajfa-11407	116	3	roe	roe	PROPN
ajfa-11407	116	4	4	4	NUM
ajfa-11407	116	5	0.26	0.26	NUM
ajfa-11407	116	6	0.38	0.38	NUM
ajfa-11407	116	7	0.13	0.13	NUM
ajfa-11407	116	8	0.19	0.19	NUM
ajfa-11407	116	9	pat	pat	NOUN
ajfa-11407	116	10	/	/	SYM
ajfa-11407	116	11	sales	sale	NOUN
ajfa-11407	116	12	4	4	NUM
ajfa-11407	116	13	0.07	0.07	NUM
ajfa-11407	116	14	1.85	1.85	NUM
ajfa-11407	116	15	0.04	0.04	NUM
ajfa-11407	116	16	0.93	0.93	NUM
ajfa-11407	116	17	ca	ca	NOUN
ajfa-11407	116	18	/	/	SYM
ajfa-11407	116	19	cl	cl	NOUN
ajfa-11407	116	20	4	4	NUM
ajfa-11407	116	21	0.19	0.19	NUM
ajfa-11407	116	22	0.13	0.13	NUM
ajfa-11407	116	23	0.10	0.10	NUM
ajfa-11407	116	24	0.07	0.07	NUM
ajfa-11407	116	25	debt	debt	NOUN
ajfa-11407	116	26	/	/	SYM
ajfa-11407	116	27	equity	equity	NOUN
ajfa-11407	116	28	4	4	NUM
ajfa-11407	116	29	0.26	0.26	NUM
ajfa-11407	116	30	0.22	0.22	NUM
ajfa-11407	116	31	0.13	0.13	NUM
ajfa-11407	116	32	0.11	0.11	NUM
ajfa-11407	116	33	source	source	NOUN
ajfa-11407	116	34	:	:	PUNCT
ajfa-11407	116	35	spss	spss	PROPN
ajfa-11407	116	36	output	output	NOUN
ajfa-11407	116	37	analyzed	analyze	VERB
ajfa-11407	116	38	from	from	ADP
ajfa-11407	116	39	financial	financial	ADJ
ajfa-11407	116	40	reports	report	NOUN
ajfa-11407	116	41	of	of	ADP
ajfa-11407	116	42	selected	select	VERB
ajfa-11407	116	43	oil	oil	NOUN
ajfa-11407	116	44	&	&	CCONJ
ajfa-11407	116	45	gas	gas	NOUN
ajfa-11407	116	46	companies	company	NOUN
ajfa-11407	116	47	the	the	DET
ajfa-11407	116	48	above	above	ADJ
ajfa-11407	116	49	table	table	NOUN
ajfa-11407	116	50	2	2	NUM
ajfa-11407	116	51	result	result	NOUN
ajfa-11407	116	52	depicts	depict	NOUN
ajfa-11407	116	53	that	that	PRON
ajfa-11407	116	54	mean	mean	VERB
ajfa-11407	116	55	values	value	NOUN
ajfa-11407	116	56	of	of	ADP
ajfa-11407	116	57	standard	standard	ADJ
ajfa-11407	116	58	deviation	deviation	NOUN
ajfa-11407	116	59	of	of	ADP
ajfa-11407	116	60	the	the	DET
ajfa-11407	116	61	ratios	ratio	NOUN
ajfa-11407	116	62	are	be	AUX
ajfa-11407	116	63	also	also	ADV
ajfa-11407	116	64	not	not	PART
ajfa-11407	116	65	significantly	significantly	ADV
ajfa-11407	116	66	different	different	ADJ
ajfa-11407	116	67	.	.	PUNCT
ajfa-11407	117	1	looking	look	VERB
ajfa-11407	117	2	at	at	ADP
ajfa-11407	117	3	the	the	DET
ajfa-11407	117	4	second	second	ADJ
ajfa-11407	117	5	ratio	ratio	NOUN
ajfa-11407	117	6	concerning	concern	VERB
ajfa-11407	117	7	shareholders	shareholder	NOUN
ajfa-11407	117	8	(	(	PUNCT
ajfa-11407	117	9	i.e	i.e	PRON
ajfa-11407	117	10	pat	pat	PROPN
ajfa-11407	117	11	/	/	SYM
ajfa-11407	117	12	sales	sale	NOUN
ajfa-11407	117	13	)	)	PUNCT
ajfa-11407	117	14	,	,	PUNCT
ajfa-11407	117	15	the	the	DET
ajfa-11407	117	16	proportion	proportion	NOUN
ajfa-11407	117	17	of	of	ADP
ajfa-11407	117	18	cases	case	NOUN
ajfa-11407	117	19	where	where	SCONJ
ajfa-11407	117	20	standard	standard	ADJ
ajfa-11407	117	21	deviation	deviation	NOUN
ajfa-11407	117	22	is	be	AUX
ajfa-11407	117	23	higher	high	ADJ
ajfa-11407	117	24	as	as	ADP
ajfa-11407	117	25	per	per	ADP
ajfa-11407	117	26	ifrs	ifrs	NOUN
ajfa-11407	117	27	is	be	AUX
ajfa-11407	117	28	around	around	ADV
ajfa-11407	117	29	93	93	NUM
ajfa-11407	117	30	%	%	NOUN
ajfa-11407	117	31	.	.	PUNCT
ajfa-11407	118	1	this	this	PRON
ajfa-11407	118	2	shows	show	VERB
ajfa-11407	118	3	that	that	SCONJ
ajfa-11407	118	4	ifrs	ifrs	NOUN
ajfa-11407	118	5	is	be	AUX
ajfa-11407	118	6	more	more	ADV
ajfa-11407	118	7	attractive	attractive	ADJ
ajfa-11407	118	8	and	and	CCONJ
ajfa-11407	118	9	promising	promising	ADJ
ajfa-11407	118	10	to	to	ADP
ajfa-11407	118	11	shareholders	shareholder	NOUN
ajfa-11407	118	12	than	than	ADP
ajfa-11407	118	13	nigerian	nigerian	ADJ
ajfa-11407	118	14	gaap	gaap	PROPN
ajfa-11407	118	15	when	when	SCONJ
ajfa-11407	118	16	it	it	PRON
ajfa-11407	118	17	comes	come	VERB
ajfa-11407	118	18	to	to	ADP
ajfa-11407	118	19	calculation	calculation	NOUN
ajfa-11407	118	20	of	of	ADP
ajfa-11407	118	21	pat	pat	PROPN
ajfa-11407	118	22	/	/	SYM
ajfa-11407	118	23	sales	sale	NOUN
ajfa-11407	118	24	.	.	PUNCT
ajfa-11407	119	1	5	5	X
ajfa-11407	119	2	.	.	X
ajfa-11407	119	3	conclusion	conclusion	NOUN
ajfa-11407	119	4	this	this	DET
ajfa-11407	119	5	research	research	NOUN
ajfa-11407	119	6	finds	find	VERB
ajfa-11407	119	7	that	that	SCONJ
ajfa-11407	119	8	there	there	PRON
ajfa-11407	119	9	is	be	VERB
ajfa-11407	119	10	no	no	DET
ajfa-11407	119	11	significant	significant	ADJ
ajfa-11407	119	12	variability	variability	NOUN
ajfa-11407	119	13	in	in	ADP
ajfa-11407	119	14	the	the	DET
ajfa-11407	119	15	average	average	ADJ
ajfa-11407	119	16	ratios	ratio	NOUN
ajfa-11407	119	17	of	of	ADP
ajfa-11407	119	18	roe	roe	PROPN
ajfa-11407	119	19	,	,	PUNCT
ajfa-11407	119	20	pat	pat	PROPN
ajfa-11407	119	21	/	/	SYM
ajfa-11407	119	22	sales	sale	NOUN
ajfa-11407	119	23	,	,	PUNCT
ajfa-11407	119	24	ca	ca	NOUN
ajfa-11407	119	25	/	/	SYM
ajfa-11407	119	26	cl	cl	NOUN
ajfa-11407	119	27	and	and	CCONJ
ajfa-11407	119	28	debt	debt	NOUN
ajfa-11407	119	29	/	/	SYM
ajfa-11407	119	30	equity	equity	NOUN
ajfa-11407	119	31	between	between	ADP
ajfa-11407	119	32	nigerian	nigerian	ADJ
ajfa-11407	119	33	gaap	gaap	PROPN
ajfa-11407	119	34	and	and	CCONJ
ajfa-11407	119	35	ifrs	ifrs	PROPN
ajfa-11407	119	36	of	of	ADP
ajfa-11407	119	37	listed	list	VERB
ajfa-11407	119	38	oil	oil	NOUN
ajfa-11407	119	39	and	and	CCONJ
ajfa-11407	119	40	gas	gas	NOUN
ajfa-11407	119	41	companies	company	NOUN
ajfa-11407	119	42	in	in	ADP
ajfa-11407	119	43	nigeria	nigeria	PROPN
ajfa-11407	119	44	.	.	PUNCT
ajfa-11407	120	1	this	this	DET
ajfa-11407	120	2	research	research	NOUN
ajfa-11407	120	3	finding	finding	NOUN
ajfa-11407	120	4	means	mean	VERB
ajfa-11407	120	5	that	that	SCONJ
ajfa-11407	120	6	ifrs	ifrs	NOUN
ajfa-11407	120	7	reporting	reporting	NOUN
ajfa-11407	120	8	does	do	AUX
ajfa-11407	120	9	not	not	PART
ajfa-11407	120	10	have	have	VERB
ajfa-11407	120	11	higher	high	ADJ
ajfa-11407	120	12	accounting	accounting	NOUN
ajfa-11407	120	13	quality	quality	NOUN
ajfa-11407	120	14	and	and	CCONJ
ajfa-11407	120	15	reporting	reporting	NOUN
ajfa-11407	120	16	impact	impact	NOUN
ajfa-11407	120	17	for	for	ADP
ajfa-11407	120	18	shareholders	shareholder	NOUN
ajfa-11407	120	19	,	,	PUNCT
ajfa-11407	120	20	short	short	ADJ
ajfa-11407	120	21	and	and	CCONJ
ajfa-11407	120	22	long	long	ADJ
ajfa-11407	120	23	term	term	NOUN
ajfa-11407	120	24	lenders	lender	NOUN
ajfa-11407	120	25	of	of	ADP
ajfa-11407	120	26	fund	fund	NOUN
ajfa-11407	120	27	.	.	PUNCT
ajfa-11407	121	1	the	the	DET
ajfa-11407	121	2	finding	finding	NOUN
ajfa-11407	121	3	is	be	AUX
ajfa-11407	121	4	consistent	consistent	ADJ
ajfa-11407	121	5	with	with	ADP
ajfa-11407	121	6	that	that	PRON
ajfa-11407	121	7	of	of	ADP
ajfa-11407	121	8	(	(	PUNCT
ajfa-11407	121	9	bodhanwala	bodhanwala	PROPN
ajfa-11407	121	10	and	and	CCONJ
ajfa-11407	121	11	shernaz	shernaz	PROPN
ajfa-11407	121	12	,	,	PUNCT
ajfa-11407	121	13	2016	2016	NUM
ajfa-11407	121	14	;	;	PUNCT
ajfa-11407	121	15	tendeloo	tendeloo	NOUN
ajfa-11407	121	16	and	and	CCONJ
ajfa-11407	121	17	vanstraelen	vanstraelen	VERB
ajfa-11407	121	18	,	,	PUNCT
ajfa-11407	121	19	2005	2005	NUM
ajfa-11407	121	20	)	)	PUNCT
ajfa-11407	121	21	.	.	PUNCT
ajfa-11407	122	1	the	the	DET
ajfa-11407	122	2	findings	finding	NOUN
ajfa-11407	122	3	suggest	suggest	VERB
ajfa-11407	122	4	that	that	SCONJ
ajfa-11407	122	5	nigerian	nigerian	ADJ
ajfa-11407	122	6	gaap	gaap	NOUN
ajfa-11407	122	7	is	be	AUX
ajfa-11407	122	8	more	more	ADV
ajfa-11407	122	9	attractive	attractive	ADJ
ajfa-11407	122	10	and	and	CCONJ
ajfa-11407	122	11	promising	promising	ADJ
ajfa-11407	122	12	to	to	ADP
ajfa-11407	122	13	shareholders	shareholder	NOUN
ajfa-11407	122	14	than	than	ADP
ajfa-11407	122	15	ifrs	ifrs	PROPN
ajfa-11407	122	16	.	.	PUNCT
ajfa-11407	123	1	in	in	ADP
ajfa-11407	123	2	the	the	DET
ajfa-11407	123	3	same	same	ADJ
ajfa-11407	123	4	vein	vein	NOUN
ajfa-11407	123	5	,	,	PUNCT
ajfa-11407	123	6	ifrs	ifrs	PROPN
ajfa-11407	123	7	is	be	AUX
ajfa-11407	123	8	more	more	ADV
ajfa-11407	123	9	attractive	attractive	ADJ
ajfa-11407	123	10	and	and	CCONJ
ajfa-11407	123	11	promising	promise	VERB
ajfa-11407	123	12	to	to	ADP
ajfa-11407	123	13	long	long	ADJ
ajfa-11407	123	14	term	term	NOUN
ajfa-11407	123	15	lenders	lender	NOUN
ajfa-11407	123	16	than	than	ADP
ajfa-11407	123	17	nigerian	nigerian	ADJ
ajfa-11407	123	18	gaap	gaap	PROPN
ajfa-11407	123	19	.	.	PUNCT
ajfa-11407	124	1	the	the	DET
ajfa-11407	124	2	finding	finding	NOUN
ajfa-11407	124	3	to	to	ADP
ajfa-11407	124	4	the	the	DET
ajfa-11407	124	5	research	research	NOUN
ajfa-11407	124	6	questions	question	NOUN
ajfa-11407	124	7	of	of	ADP
ajfa-11407	124	8	this	this	DET
ajfa-11407	124	9	study	study	NOUN
ajfa-11407	124	10	shows	show	VERB
ajfa-11407	124	11	that	that	SCONJ
ajfa-11407	124	12	there	there	PRON
ajfa-11407	124	13	is	be	VERB
ajfa-11407	124	14	no	no	DET
ajfa-11407	124	15	significant	significant	ADJ
ajfa-11407	124	16	financial	financial	ADJ
ajfa-11407	124	17	reporting	reporting	NOUN
ajfa-11407	124	18	difference	difference	NOUN
ajfa-11407	124	19	and	and	CCONJ
ajfa-11407	124	20	quality	quality	NOUN
ajfa-11407	124	21	in	in	ADP
ajfa-11407	124	22	adopting	adopt	VERB
ajfa-11407	124	23	ifrs	ifrs	PROPN
ajfa-11407	124	24	compare	compare	VERB
ajfa-11407	124	25	to	to	ADP
ajfa-11407	124	26	the	the	DET
ajfa-11407	124	27	nigeria	nigeria	PROPN
ajfa-11407	124	28	gap	gap	NOUN
ajfa-11407	124	29	.	.	PUNCT
ajfa-11407	125	1	this	this	DET
ajfa-11407	125	2	study	study	NOUN
ajfa-11407	125	3	has	have	VERB
ajfa-11407	125	4	a	a	DET
ajfa-11407	125	5	number	number	NOUN
ajfa-11407	125	6	of	of	ADP
ajfa-11407	125	7	limitations	limitation	NOUN
ajfa-11407	125	8	,	,	PUNCT
ajfa-11407	125	9	which	which	PRON
ajfa-11407	125	10	could	could	AUX
ajfa-11407	125	11	be	be	AUX
ajfa-11407	125	12	used	use	VERB
ajfa-11407	125	13	to	to	PART
ajfa-11407	125	14	further	further	ADJ
ajfa-11407	125	15	research	research	VERB
ajfa-11407	125	16	into	into	ADP
ajfa-11407	125	17	the	the	DET
ajfa-11407	125	18	area	area	NOUN
ajfa-11407	125	19	.	.	PUNCT
ajfa-11407	126	1	the	the	DET
ajfa-11407	126	2	study	study	NOUN
ajfa-11407	126	3	focuses	focus	VERB
ajfa-11407	126	4	on	on	ADP
ajfa-11407	126	5	limited	limited	ADJ
ajfa-11407	126	6	variables	variable	NOUN
ajfa-11407	126	7	and	and	CCONJ
ajfa-11407	126	8	sample	sample	NOUN
ajfa-11407	126	9	as	as	ADV
ajfa-11407	126	10	well	well	ADV
ajfa-11407	126	11	as	as	ADP
ajfa-11407	126	12	limited	limited	ADJ
ajfa-11407	126	13	accounting	accounting	NOUN
ajfa-11407	126	14	reports	report	NOUN
ajfa-11407	126	15	.	.	PUNCT
ajfa-11407	127	1	further	further	ADJ
ajfa-11407	127	2	research	research	NOUN
ajfa-11407	127	3	could	could	AUX
ajfa-11407	127	4	be	be	AUX
ajfa-11407	127	5	done	do	VERB
ajfa-11407	127	6	into	into	ADP
ajfa-11407	127	7	other	other	ADJ
ajfa-11407	127	8	balance	balance	NOUN
ajfa-11407	127	9	sheet	sheet	NOUN
ajfa-11407	127	10	positions	position	NOUN
ajfa-11407	127	11	regarding	regard	VERB
ajfa-11407	127	12	inventories	inventory	NOUN
ajfa-11407	127	13	and	and	CCONJ
ajfa-11407	127	14	net	net	ADJ
ajfa-11407	127	15	working	working	NOUN
ajfa-11407	127	16	capital	capital	NOUN
ajfa-11407	127	17	and	and	CCONJ
ajfa-11407	127	18	for	for	ADP
ajfa-11407	127	19	a	a	DET
ajfa-11407	127	20	longer	long	ADJ
ajfa-11407	127	21	times	time	NOUN
ajfa-11407	127	22	span	span	NOUN
ajfa-11407	127	23	.	.	PUNCT
ajfa-11407	128	1	references	reference	NOUN
ajfa-11407	128	2	armstrong	armstrong	PROPN
ajfa-11407	128	3	,	,	PUNCT
ajfa-11407	128	4	c.	c.	PROPN
ajfa-11407	128	5	,	,	PUNCT
ajfa-11407	128	6	barth	barth	NOUN
ajfa-11407	128	7	,	,	PUNCT
ajfa-11407	128	8	m.	m.	NOUN
ajfa-11407	128	9	,	,	PUNCT
ajfa-11407	128	10	and	and	CCONJ
ajfa-11407	128	11	riedl	riedl	PROPN
ajfa-11407	128	12	,	,	PUNCT
ajfa-11407	128	13	e.	e.	PROPN
ajfa-11407	128	14	(	(	PUNCT
ajfa-11407	128	15	2010	2010	NUM
ajfa-11407	128	16	)	)	PUNCT
ajfa-11407	128	17	.	.	PUNCT
ajfa-11407	129	1	market	market	NOUN
ajfa-11407	129	2	reaction	reaction	NOUN
ajfa-11407	129	3	to	to	ADP
ajfa-11407	129	4	the	the	DET
ajfa-11407	129	5	adoption	adoption	NOUN
ajfa-11407	129	6	of	of	ADP
ajfa-11407	129	7	ifrs	ifrs	PROPN
ajfa-11407	129	8	in	in	ADP
ajfa-11407	129	9	europe	europe	PROPN
ajfa-11407	129	10	.	.	PUNCT
ajfa-11407	130	1	the	the	DET
ajfa-11407	130	2	accounting	accounting	NOUN
ajfa-11407	130	3	review	review	NOUN
ajfa-11407	130	4	,	,	PUNCT
ajfa-11407	130	5	pp	pp	ADV
ajfa-11407	130	6	.	.	PUNCT
ajfa-11407	131	1	31	31	NUM
ajfa-11407	131	2	-	-	SYM
ajfa-11407	131	3	61	61	NUM
ajfa-11407	131	4	.	.	PUNCT
ajfa-11407	132	1	ashbaugh	ashbaugh	PROPN
ajfa-11407	132	2	,	,	PUNCT
ajfa-11407	132	3	h.	h.	PROPN
ajfa-11407	132	4	,	,	PUNCT
ajfa-11407	132	5	&	&	CCONJ
ajfa-11407	132	6	pincus	pincus	PROPN
ajfa-11407	132	7	,	,	PUNCT
ajfa-11407	132	8	m.	m.	NOUN
ajfa-11407	132	9	(	(	PUNCT
ajfa-11407	132	10	2001	2001	NUM
ajfa-11407	132	11	)	)	PUNCT
ajfa-11407	132	12	.	.	PUNCT
ajfa-11407	133	1	domestic	domestic	ADJ
ajfa-11407	133	2	accounting	accounting	NOUN
ajfa-11407	133	3	standards	standard	NOUN
ajfa-11407	133	4	internationalaccounting	internationalaccounte	VERB
ajfa-11407	133	5	and	and	CCONJ
ajfa-11407	133	6	the	the	DET
ajfa-11407	133	7	predictability	predictability	NOUN
ajfa-11407	133	8	of	of	ADP
ajfa-11407	133	9	earnings	earning	NOUN
ajfa-11407	133	10	.	.	PUNCT
ajfa-11407	134	1	journal	journal	NOUN
ajfa-11407	134	2	of	of	ADP
ajfa-11407	134	3	accounting	accounting	NOUN
ajfa-11407	134	4	research	research	NOUN
ajfa-11407	134	5	,	,	PUNCT
ajfa-11407	134	6	417	417	NUM
ajfa-11407	134	7	-	-	SYM
ajfa-11407	134	8	434	434	NUM
ajfa-11407	134	9	.	.	PUNCT
ajfa-11407	135	1	https://doi.org/10.1111/1475-679x.00020	https://doi.org/10.1111/1475-679x.00020	PROPN
ajfa-11407	135	2	barth	barth	NOUN
ajfa-11407	135	3	,	,	PUNCT
ajfa-11407	135	4	m.	m.	NOUN
ajfa-11407	135	5	,	,	PUNCT
ajfa-11407	135	6	landsman	landsman	NOUN
ajfa-11407	135	7	,	,	PUNCT
ajfa-11407	135	8	w.	w.	PROPN
ajfa-11407	135	9	r.	r.	PROPN
ajfa-11407	135	10	,	,	PUNCT
ajfa-11407	135	11	&	&	CCONJ
ajfa-11407	135	12	lang	lang	PROPN
ajfa-11407	135	13	,	,	PUNCT
ajfa-11407	135	14	m.	m.	PROPN
ajfa-11407	135	15	h.	h.	PROPN
ajfa-11407	135	16	(	(	PUNCT
ajfa-11407	135	17	2008	2008	NUM
ajfa-11407	135	18	)	)	PUNCT
ajfa-11407	135	19	.	.	PUNCT
ajfa-11407	136	1	international	international	ADJ
ajfa-11407	136	2	accounting	accounting	NOUN
ajfa-11407	136	3	standards	standard	NOUN
ajfa-11407	136	4	and	and	CCONJ
ajfa-11407	136	5	https://doi.org/10.1111/1475-679x.00020	https://doi.org/10.1111/1475-679x.00020	PROPN
ajfa-11407	136	6	asian	asian	ADJ
ajfa-11407	136	7	journal	journal	NOUN
ajfa-11407	136	8	of	of	ADP
ajfa-11407	136	9	finance	finance	PROPN
ajfa-11407	136	10	&	&	CCONJ
ajfa-11407	136	11	accounting	accounting	PROPN
ajfa-11407	136	12	issn	issn	PROPN
ajfa-11407	136	13	1946	1946	NUM
ajfa-11407	136	14	-	-	PUNCT
ajfa-11407	136	15	052x	052x	PROPN
ajfa-11407	136	16	2017	2017	NUM
ajfa-11407	136	17	,	,	PUNCT
ajfa-11407	136	18	vol	vol	NOUN
ajfa-11407	136	19	.	.	NOUN
ajfa-11407	136	20	9	9	NUM
ajfa-11407	136	21	,	,	PUNCT
ajfa-11407	136	22	no	no	INTJ
ajfa-11407	136	23	.	.	NOUN
ajfa-11407	136	24	1	1	NUM
ajfa-11407	136	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	136	26	472	472	NUM
ajfa-11407	136	27	accounting	accounting	NOUN
ajfa-11407	136	28	quality	quality	NOUN
ajfa-11407	136	29	.	.	PUNCT
ajfa-11407	137	1	journal	journal	NOUN
ajfa-11407	137	2	of	of	ADP
ajfa-11407	137	3	accounting	accounting	NOUN
ajfa-11407	137	4	research	research	NOUN
ajfa-11407	137	5	,	,	PUNCT
ajfa-11407	137	6	46(3	46(3	NOUN
ajfa-11407	137	7	)	)	PUNCT
ajfa-11407	137	8	,	,	PUNCT
ajfa-11407	137	9	467	467	NUM
ajfa-11407	137	10	-	-	SYM
ajfa-11407	137	11	498	498	NUM
ajfa-11407	137	12	.	.	PUNCT
ajfa-11407	138	1	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	PROPN
ajfa-11407	138	2	belkaoui	belkaoui	NOUN
ajfa-11407	138	3	,	,	PUNCT
ajfa-11407	138	4	a.	a.	NOUN
ajfa-11407	138	5	(	(	PUNCT
ajfa-11407	138	6	2004	2004	NUM
ajfa-11407	138	7	)	)	PUNCT
ajfa-11407	138	8	.	.	PUNCT
ajfa-11407	139	1	accounting	accounting	NOUN
ajfa-11407	139	2	theory	theory	NOUN
ajfa-11407	139	3	.	.	PUNCT
ajfa-11407	140	1	london	london	PROPN
ajfa-11407	140	2	,	,	PUNCT
ajfa-11407	140	3	england	england	PROPN
ajfa-11407	140	4	:	:	PUNCT
ajfa-11407	140	5	thomson	thomson	PROPN
ajfa-11407	140	6	publishers	publisher	NOUN
ajfa-11407	140	7	,	,	PUNCT
ajfa-11407	140	8	5th	5th	ADJ
ajfa-11407	140	9	ed	ed	NOUN
ajfa-11407	140	10	.	.	PUNCT
ajfa-11407	141	1	bell	bell	PROPN
ajfa-11407	141	2	,	,	PUNCT
ajfa-11407	141	3	e.	e.	PROPN
ajfa-11407	141	4	,	,	PUNCT
ajfa-11407	141	5	&	&	CCONJ
ajfa-11407	141	6	bryman	bryman	PROPN
ajfa-11407	141	7	,	,	PUNCT
ajfa-11407	141	8	a.	a.	NOUN
ajfa-11407	141	9	(	(	PUNCT
ajfa-11407	141	10	2003	2003	NUM
ajfa-11407	141	11	)	)	PUNCT
ajfa-11407	141	12	.	.	PUNCT
ajfa-11407	142	1	business	business	NOUN
ajfa-11407	142	2	research	research	NOUN
ajfa-11407	142	3	methods	method	NOUN
ajfa-11407	142	4	.	.	PUNCT
ajfa-11407	143	1	united	united	PROPN
ajfa-11407	143	2	states	states	PROPN
ajfa-11407	143	3	,	,	PUNCT
ajfa-11407	143	4	oxford	oxford	PROPN
ajfa-11407	143	5	university	university	PROPN
ajfa-11407	143	6	pressinc	pressinc	NOUN
ajfa-11407	143	7	.	.	PUNCT
ajfa-11407	143	8	,	,	PUNCT
ajfa-11407	143	9	new	new	PROPN
ajfa-11407	143	10	york	york	PROPN
ajfa-11407	143	11	.	.	PUNCT
ajfa-11407	144	1	bodhanwala	bodhanwala	PROPN
ajfa-11407	144	2	,	,	PUNCT
ajfa-11407	144	3	r.j	r.j	PROPN
ajfa-11407	144	4	.	.	PROPN
ajfa-11407	144	5	,	,	PUNCT
ajfa-11407	144	6	&	&	CCONJ
ajfa-11407	144	7	shernaz	shernaz	PROPN
ajfa-11407	144	8	,	,	PUNCT
ajfa-11407	144	9	b.	b.	PROPN
ajfa-11407	144	10	(	(	PUNCT
ajfa-11407	144	11	2016	2016	NUM
ajfa-11407	144	12	)	)	PUNCT
ajfa-11407	144	13	.	.	PUNCT
ajfa-11407	145	1	ifrs	ifrs	PROPN
ajfa-11407	145	2	adoption	adoption	NOUN
ajfa-11407	145	3	and	and	CCONJ
ajfa-11407	145	4	its	its	PRON
ajfa-11407	145	5	impact	impact	NOUN
ajfa-11407	145	6	on	on	ADP
ajfa-11407	145	7	indian	indian	ADJ
ajfa-11407	145	8	stocks	stock	NOUN
ajfa-11407	145	9	:	:	PUNCT
ajfa-11407	145	10	evidence	evidence	NOUN
ajfa-11407	145	11	from	from	ADP
ajfa-11407	145	12	ifrs	ifrs	NOUN
ajfa-11407	145	13	-	-	PUNCT
ajfa-11407	145	14	compliant	compliant	ADJ
ajfa-11407	145	15	indian	indian	ADJ
ajfa-11407	145	16	companies	company	NOUN
ajfa-11407	145	17	.	.	PUNCT
ajfa-11407	146	1	the	the	DET
ajfa-11407	146	2	iup	iup	PROPN
ajfa-11407	146	3	journal	journal	PROPN
ajfa-11407	146	4	of	of	ADP
ajfa-11407	146	5	accounting	accounting	PROPN
ajfa-11407	146	6	research	research	PROPN
ajfa-11407	146	7	&	&	CCONJ
ajfa-11407	146	8	audit	audit	NOUN
ajfa-11407	146	9	practices	practice	NOUN
ajfa-11407	146	10	,	,	PUNCT
ajfa-11407	146	11	xv(3	xv(3	PROPN
ajfa-11407	146	12	)	)	PUNCT
ajfa-11407	146	13	.	.	PUNCT
ajfa-11407	147	1	brochet	brochet	PROPN
ajfa-11407	147	2	,	,	PUNCT
ajfa-11407	147	3	f.	f.	PROPN
ajfa-11407	147	4	,	,	PUNCT
ajfa-11407	147	5	jagolinzer	jagolinzer	PROPN
ajfa-11407	147	6	,	,	PUNCT
ajfa-11407	147	7	a.	a.	PROPN
ajfa-11407	147	8	,	,	PUNCT
ajfa-11407	147	9	&	&	CCONJ
ajfa-11407	147	10	riedl	riedl	PROPN
ajfa-11407	147	11	,	,	PUNCT
ajfa-11407	147	12	e.	e.	PROPN
ajfa-11407	147	13	(	(	PUNCT
ajfa-11407	147	14	2013	2013	NUM
ajfa-11407	147	15	)	)	PUNCT
ajfa-11407	147	16	.	.	PUNCT
ajfa-11407	148	1	mandatory	mandatory	ADJ
ajfa-11407	148	2	ifrs	ifrs	NOUN
ajfa-11407	148	3	adoption	adoption	NOUN
ajfa-11407	148	4	and	and	CCONJ
ajfa-11407	148	5	financial	financial	ADJ
ajfa-11407	148	6	statement	statement	NOUN
ajfa-11407	148	7	.	.	PUNCT
ajfa-11407	149	1	contemporary	contemporary	ADJ
ajfa-11407	149	2	accounting	accounting	PROPN
ajfa-11407	149	3	research	research	NOUN
ajfa-11407	149	4	,	,	PUNCT
ajfa-11407	149	5	30(4	30(4	NUM
ajfa-11407	149	6	)	)	PUNCT
ajfa-11407	149	7	,	,	PUNCT
ajfa-11407	149	8	1373	1373	NUM
ajfa-11407	149	9	-	-	SYM
ajfa-11407	149	10	1400	1400	NUM
ajfa-11407	149	11	.	.	PUNCT
ajfa-11407	150	1	cahan	cahan	PROPN
ajfa-11407	150	2	,	,	PUNCT
ajfa-11407	150	3	s.	s.	PROPN
ajfa-11407	150	4	f.	f.	PROPN
ajfa-11407	150	5	,	,	PUNCT
ajfa-11407	150	6	liu	liu	PROPN
ajfa-11407	150	7	,	,	PUNCT
ajfa-11407	150	8	g.	g.	PROPN
ajfa-11407	150	9	,	,	PUNCT
ajfa-11407	150	10	&	&	CCONJ
ajfa-11407	150	11	sun	sun	PROPN
ajfa-11407	150	12	,	,	PUNCT
ajfa-11407	150	13	j.	j.	PROPN
ajfa-11407	150	14	(	(	PUNCT
ajfa-11407	150	15	2008	2008	NUM
ajfa-11407	150	16	)	)	PUNCT
ajfa-11407	150	17	.	.	PUNCT
ajfa-11407	151	1	investor	investor	NOUN
ajfa-11407	151	2	protection	protection	NOUN
ajfa-11407	151	3	,	,	PUNCT
ajfa-11407	151	4	income	income	NOUN
ajfa-11407	151	5	smoothing	smoothing	NOUN
ajfa-11407	151	6	,	,	PUNCT
ajfa-11407	151	7	and	and	CCONJ
ajfa-11407	151	8	earnings	earning	NOUN
ajfa-11407	151	9	informativeness	informativeness	NOUN
ajfa-11407	151	10	.	.	PUNCT
ajfa-11407	152	1	journal	journal	NOUN
ajfa-11407	152	2	of	of	ADP
ajfa-11407	152	3	international	international	ADJ
ajfa-11407	152	4	accounting	accounting	NOUN
ajfa-11407	152	5	research	research	NOUN
ajfa-11407	152	6	,	,	PUNCT
ajfa-11407	152	7	7	7	NUM
ajfa-11407	152	8	,	,	PUNCT
ajfa-11407	152	9	1	1	NUM
ajfa-11407	152	10	-	-	SYM
ajfa-11407	152	11	24	24	NUM
ajfa-11407	152	12	.	.	PUNCT
ajfa-11407	152	13	https://doi.org/10.2308/jiar.2008.7.1.1	https://doi.org/10.2308/jiar.2008.7.1.1	PROPN
ajfa-11407	153	1	cairns	cairns	PROPN
ajfa-11407	153	2	,	,	PUNCT
ajfa-11407	153	3	d.	d.	PROPN
ajfa-11407	153	4	(	(	PUNCT
ajfa-11407	153	5	1990	1990	NUM
ajfa-11407	153	6	,	,	PUNCT
ajfa-11407	153	7	march	march	PROPN
ajfa-11407	153	8	)	)	PUNCT
ajfa-11407	153	9	.	.	PUNCT
ajfa-11407	154	1	aid	aid	NOUN
ajfa-11407	154	2	for	for	ADP
ajfa-11407	154	3	the	the	DET
ajfa-11407	154	4	developing	develop	VERB
ajfa-11407	154	5	world	world	NOUN
ajfa-11407	154	6	.	.	PUNCT
ajfa-11407	155	1	accountancy	accountancy	NOUN
ajfa-11407	155	2	,	,	PUNCT
ajfa-11407	155	3	82	82	NUM
ajfa-11407	155	4	-	-	SYM
ajfa-11407	155	5	85	85	NUM
ajfa-11407	155	6	chamisa	chamisa	NOUN
ajfa-11407	155	7	,	,	PUNCT
ajfa-11407	155	8	e.	e.	PROPN
ajfa-11407	155	9	e.	e.	PROPN
ajfa-11407	155	10	(	(	PUNCT
ajfa-11407	155	11	2000	2000	NUM
ajfa-11407	155	12	)	)	PUNCT
ajfa-11407	155	13	.	.	PUNCT
ajfa-11407	156	1	the	the	DET
ajfa-11407	156	2	relevance	relevance	NOUN
ajfa-11407	156	3	and	and	CCONJ
ajfa-11407	156	4	observance	observance	NOUN
ajfa-11407	156	5	of	of	ADP
ajfa-11407	156	6	the	the	DET
ajfa-11407	156	7	iasc	iasc	PROPN
ajfa-11407	156	8	standards	standard	NOUN
ajfa-11407	156	9	in	in	ADP
ajfa-11407	156	10	developing	develop	VERB
ajfa-11407	156	11	countries	country	NOUN
ajfa-11407	156	12	and	and	CCONJ
ajfa-11407	156	13	the	the	DET
ajfa-11407	156	14	particular	particular	ADJ
ajfa-11407	156	15	case	case	NOUN
ajfa-11407	156	16	of	of	ADP
ajfa-11407	156	17	zimbabwe	zimbabwe	PROPN
ajfa-11407	156	18	.	.	PUNCT
ajfa-11407	157	1	international	international	ADJ
ajfa-11407	157	2	journal	journal	PROPN
ajfa-11407	157	3	of	of	ADP
ajfa-11407	157	4	accounting	accounting	NOUN
ajfa-11407	157	5	,	,	PUNCT
ajfa-11407	157	6	35	35	NUM
ajfa-11407	157	7	,	,	PUNCT
ajfa-11407	157	8	267	267	NUM
ajfa-11407	157	9	-	-	SYM
ajfa-11407	157	10	286	286	NUM
ajfa-11407	157	11	.	.	PUNCT
ajfa-11407	158	1	https://doi.org/10.1016/s0020-7063(00)00049-2	https://doi.org/10.1016/s0020-7063(00)00049-2	PROPN
ajfa-11407	158	2	choi	choi	NOUN
ajfa-11407	158	3	,	,	PUNCT
ajfa-11407	158	4	f.	f.	PROPN
ajfa-11407	158	5	,	,	PUNCT
ajfa-11407	158	6	and	and	CCONJ
ajfa-11407	158	7	mueller	mueller	PROPN
ajfa-11407	158	8	,	,	PUNCT
ajfa-11407	158	9	g.	g.	PROPN
ajfa-11407	158	10	(	(	PUNCT
ajfa-11407	158	11	1984	1984	NUM
ajfa-11407	158	12	)	)	PUNCT
ajfa-11407	158	13	.	.	PUNCT
ajfa-11407	159	1	international	international	ADJ
ajfa-11407	159	2	accounting	accounting	NOUN
ajfa-11407	159	3	”	"	PUNCT
ajfa-11407	159	4	.	.	PUNCT
ajfa-11407	160	1	englewood	englewood	PROPN
ajfa-11407	160	2	cliffs	cliffs	PROPN
ajfa-11407	160	3	,	,	PUNCT
ajfa-11407	160	4	nj	nj	PROPN
ajfa-11407	160	5	:	:	PUNCT
ajfa-11407	160	6	prentice	prentice	PROPN
ajfa-11407	160	7	hall	hall	PROPN
ajfa-11407	160	8	.	.	PUNCT
ajfa-11407	161	1	chua	chua	PROPN
ajfa-11407	161	2	,	,	PUNCT
ajfa-11407	161	3	w.	w.	PROPN
ajfa-11407	161	4	f.	f.	PROPN
ajfa-11407	161	5	,	,	PUNCT
ajfa-11407	161	6	&	&	CCONJ
ajfa-11407	161	7	taylor	taylor	PROPN
ajfa-11407	161	8	,	,	PUNCT
ajfa-11407	161	9	s.	s.	PROPN
ajfa-11407	161	10	l.	l.	PROPN
ajfa-11407	161	11	(	(	PUNCT
ajfa-11407	161	12	2008	2008	NUM
ajfa-11407	161	13	)	)	PUNCT
ajfa-11407	161	14	.	.	PUNCT
ajfa-11407	162	1	the	the	DET
ajfa-11407	162	2	rise	rise	NOUN
ajfa-11407	162	3	and	and	CCONJ
ajfa-11407	162	4	rise	rise	NOUN
ajfa-11407	162	5	of	of	ADP
ajfa-11407	162	6	ifrs	ifrs	NOUN
ajfa-11407	162	7	:	:	PUNCT
ajfa-11407	162	8	an	an	DET
ajfa-11407	162	9	examination	examination	NOUN
ajfa-11407	162	10	of	of	ADP
ajfa-11407	162	11	ifrs	ifrs	PROPN
ajfa-11407	162	12	diffusion	diffusion	NOUN
ajfa-11407	162	13	.	.	PUNCT
ajfa-11407	163	1	journal	journal	PROPN
ajfa-11407	163	2	of	of	ADP
ajfa-11407	163	3	accounting	accounting	NOUN
ajfa-11407	163	4	and	and	CCONJ
ajfa-11407	163	5	public	public	ADJ
ajfa-11407	163	6	policy	policy	NOUN
ajfa-11407	163	7	,	,	PUNCT
ajfa-11407	163	8	27	27	NUM
ajfa-11407	163	9	,	,	PUNCT
ajfa-11407	163	10	462	462	NUM
ajfa-11407	163	11	-	-	SYM
ajfa-11407	163	12	473	473	NUM
ajfa-11407	163	13	.	.	PUNCT
ajfa-11407	164	1	https://doi.org/10.1016/j.jaccpubpol.2008.09.004	https://doi.org/10.1016/j.jaccpubpol.2008.09.004	PROPN
ajfa-11407	164	2	daske	daske	PROPN
ajfa-11407	164	3	,	,	PUNCT
ajfa-11407	164	4	h.	h.	PROPN
ajfa-11407	164	5	(	(	PUNCT
ajfa-11407	164	6	2006	2006	NUM
ajfa-11407	164	7	)	)	PUNCT
ajfa-11407	164	8	.	.	PUNCT
ajfa-11407	165	1	economic	economic	ADJ
ajfa-11407	165	2	benefits	benefit	NOUN
ajfa-11407	165	3	of	of	ADP
ajfa-11407	165	4	adopting	adopt	VERB
ajfa-11407	165	5	ifrs	ifrs	PROPN
ajfa-11407	165	6	or	or	CCONJ
ajfa-11407	165	7	us	we	PRON
ajfa-11407	165	8	-	-	PUNCT
ajfa-11407	165	9	gaaphave	gaaphave	NOUN
ajfa-11407	165	10	the	the	DET
ajfa-11407	165	11	expected	expect	VERB
ajfa-11407	165	12	costs	cost	NOUN
ajfa-11407	165	13	of	of	ADP
ajfa-11407	165	14	equity	equity	NOUN
ajfa-11407	165	15	capital	capital	NOUN
ajfa-11407	165	16	really	really	ADV
ajfa-11407	165	17	decreased	decrease	VERB
ajfa-11407	165	18	?	?	PUNCT
ajfa-11407	166	1	journal	journal	NOUN
ajfa-11407	166	2	of	of	ADP
ajfa-11407	166	3	business	business	NOUN
ajfa-11407	166	4	finance	finance	NOUN
ajfa-11407	166	5	and	and	CCONJ
ajfa-11407	166	6	accounting	accounting	NOUN
ajfa-11407	166	7	,	,	PUNCT
ajfa-11407	166	8	33(3	33(3	NOUN
ajfa-11407	166	9	-	-	SYM
ajfa-11407	166	10	4	4	NUM
ajfa-11407	166	11	)	)	PUNCT
ajfa-11407	166	12	,	,	PUNCT
ajfa-11407	166	13	329	329	NUM
ajfa-11407	166	14	-	-	SYM
ajfa-11407	166	15	373	373	NUM
ajfa-11407	166	16	.	.	PUNCT
ajfa-11407	167	1	https://doi.org/10.1111/j.1468-5957.2006.00611.x	https://doi.org/10.1111/j.1468-5957.2006.00611.x	PROPN
ajfa-11407	167	2	daske	daske	PROPN
ajfa-11407	167	3	,	,	PUNCT
ajfa-11407	167	4	h.	h.	PROPN
ajfa-11407	167	5	,	,	PUNCT
ajfa-11407	167	6	hail	hail	PROPN
ajfa-11407	167	7	,	,	PUNCT
ajfa-11407	167	8	l.	l.	PROPN
ajfa-11407	167	9	,	,	PUNCT
ajfa-11407	167	10	leuz	leuz	NOUN
ajfa-11407	167	11	,	,	PUNCT
ajfa-11407	167	12	c.	c.	PROPN
ajfa-11407	167	13	,	,	PUNCT
ajfa-11407	167	14	&	&	CCONJ
ajfa-11407	167	15	verdi	verdi	PROPN
ajfa-11407	167	16	,	,	PUNCT
ajfa-11407	167	17	s.	s.	PROPN
ajfa-11407	167	18	r.	r.	PROPN
ajfa-11407	167	19	(	(	PUNCT
ajfa-11407	167	20	2008	2008	NUM
ajfa-11407	167	21	)	)	PUNCT
ajfa-11407	167	22	.	.	PUNCT
ajfa-11407	168	1	mandatory	mandatory	ADJ
ajfa-11407	168	2	ifrs	ifrs	PROPN
ajfa-11407	168	3	reporting	report	VERB
ajfa-11407	168	4	around	around	ADP
ajfa-11407	168	5	the	the	DET
ajfa-11407	168	6	world	world	NOUN
ajfa-11407	168	7	:	:	PUNCT
ajfa-11407	168	8	early	early	ADJ
ajfa-11407	168	9	evidence	evidence	NOUN
ajfa-11407	168	10	on	on	ADP
ajfa-11407	168	11	the	the	DET
ajfa-11407	168	12	economic	economic	ADJ
ajfa-11407	168	13	consequences	consequence	NOUN
ajfa-11407	168	14	.	.	PUNCT
ajfa-11407	169	1	journal	journal	NOUN
ajfa-11407	169	2	of	of	ADP
ajfa-11407	169	3	accounting	accounting	NOUN
ajfa-11407	169	4	research	research	NOUN
ajfa-11407	169	5	,	,	PUNCT
ajfa-11407	169	6	46(12	46(12	PROPN
ajfa-11407	169	7	)	)	PUNCT
ajfa-11407	169	8	,	,	PUNCT
ajfa-11407	169	9	1085	1085	NUM
ajfa-11407	169	10	-	-	SYM
ajfa-11407	169	11	1142	1142	NUM
ajfa-11407	169	12	.	.	PUNCT
ajfa-11407	170	1	https://doi.org/10.1111/j.1475-679x.2008.00306.x	https://doi.org/10.1111/j.1475-679x.2008.00306.x	PROPN
ajfa-11407	170	2	deloitte	deloitte	PROPN
ajfa-11407	170	3	(	(	PUNCT
ajfa-11407	170	4	2012	2012	NUM
ajfa-11407	170	5	)	)	PUNCT
ajfa-11407	170	6	.	.	PUNCT
ajfa-11407	171	1	ifrs	ifrs	PROPN
ajfa-11407	171	2	adoption	adoption	NOUN
ajfa-11407	171	3	in	in	ADP
ajfa-11407	171	4	nigeria	nigeria	PROPN
ajfa-11407	171	5	&	&	CCONJ
ajfa-11407	171	6	optimizing	optimize	VERB
ajfa-11407	171	7	the	the	DET
ajfa-11407	171	8	gains	gain	NOUN
ajfa-11407	171	9	of	of	ADP
ajfa-11407	171	10	global	global	ADJ
ajfa-11407	171	11	investment	investment	NOUN
ajfa-11407	171	12	climate	climate	NOUN
ajfa-11407	171	13	.	.	PUNCT
ajfa-11407	172	1	(	(	PUNCT
ajfa-11407	172	2	on	on	ADP
ajfa-11407	172	3	line	line	NOUN
ajfa-11407	172	4	)	)	PUNCT
ajfa-11407	172	5	available	available	ADJ
ajfa-11407	172	6	from	from	ADP
ajfa-11407	172	7	:	:	PUNCT
ajfa-11407	172	8	https://www.wecadeloitte.com/extranet/data/ifrsacademy/content/pdf	https://www.wecadeloitte.com/extranet/data/ifrsacademy/content/pdf	PROPN
ajfa-11407	172	9	(	(	PUNCT
ajfa-11407	172	10	may	may	PROPN
ajfa-11407	172	11	20	20	NUM
ajfa-11407	172	12	,	,	PUNCT
ajfa-11407	172	13	2017	2017	NUM
ajfa-11407	172	14	)	)	PUNCT
ajfa-11407	172	15	dumontier	dumontier	NOUN
ajfa-11407	172	16	,	,	PUNCT
ajfa-11407	172	17	p.	p.	NOUN
ajfa-11407	172	18	,	,	PUNCT
ajfa-11407	172	19	&	&	CCONJ
ajfa-11407	172	20	raffournier	raffournier	PROPN
ajfa-11407	172	21	,	,	PUNCT
ajfa-11407	172	22	b.	b.	PROPN
ajfa-11407	172	23	(	(	PUNCT
ajfa-11407	172	24	1998	1998	NUM
ajfa-11407	172	25	)	)	PUNCT
ajfa-11407	172	26	.	.	PUNCT
ajfa-11407	173	1	why	why	SCONJ
ajfa-11407	173	2	firms	firm	NOUN
ajfa-11407	173	3	comply	comply	VERB
ajfa-11407	173	4	voluntarily	voluntarily	ADV
ajfa-11407	173	5	with	with	ADP
ajfa-11407	173	6	ias	ias	PROPN
ajfa-11407	173	7	:	:	PUNCT
ajfa-11407	173	8	an	an	DET
ajfa-11407	173	9	empirical	empirical	ADJ
ajfa-11407	173	10	analysis	analysis	NOUN
ajfa-11407	173	11	with	with	ADP
ajfa-11407	173	12	swiss	swiss	ADJ
ajfa-11407	173	13	data	datum	NOUN
ajfa-11407	173	14	.	.	PUNCT
ajfa-11407	174	1	journal	journal	PROPN
ajfa-11407	174	2	of	of	ADP
ajfa-11407	174	3	international	international	ADJ
ajfa-11407	174	4	financial	financial	ADJ
ajfa-11407	174	5	management	management	NOUN
ajfa-11407	174	6	and	and	CCONJ
ajfa-11407	174	7	accounting	accounting	NOUN
ajfa-11407	174	8	,	,	PUNCT
ajfa-11407	174	9	9(3	9(3	NUM
ajfa-11407	174	10	)	)	PUNCT
ajfa-11407	174	11	,	,	PUNCT
ajfa-11407	174	12	216	216	NUM
ajfa-11407	174	13	-	-	SYM
ajfa-11407	174	14	245	245	NUM
ajfa-11407	174	15	.	.	PUNCT
ajfa-11407	175	1	el	el	NOUN
ajfa-11407	175	2	-	-	PUNCT
ajfa-11407	175	3	gazzar	gazzar	PROPN
ajfa-11407	175	4	,	,	PUNCT
ajfa-11407	175	5	finn	finn	PROPN
ajfa-11407	175	6	,	,	PUNCT
ajfa-11407	175	7	p.	p.	PROPN
ajfa-11407	175	8	,	,	PUNCT
ajfa-11407	175	9	&	&	CCONJ
ajfa-11407	175	10	jacob	jacob	PROPN
ajfa-11407	175	11	,	,	PUNCT
ajfa-11407	175	12	r.	r.	PROPN
ajfa-11407	175	13	(	(	PUNCT
ajfa-11407	175	14	1999	1999	NUM
ajfa-11407	175	15	)	)	PUNCT
ajfa-11407	175	16	.	.	PUNCT
ajfa-11407	176	1	an	an	DET
ajfa-11407	176	2	empirical	empirical	ADJ
ajfa-11407	176	3	investigation	investigation	NOUN
ajfa-11407	176	4	of	of	ADP
ajfa-11407	176	5	multinational	multinational	ADJ
ajfa-11407	176	6	firms	firm	NOUN
ajfa-11407	176	7	’	’	PART
ajfa-11407	176	8	compliance	compliance	NOUN
ajfa-11407	176	9	with	with	ADP
ajfa-11407	176	10	international	international	ADJ
ajfa-11407	176	11	accounting	accounting	NOUN
ajfa-11407	176	12	standards	standard	NOUN
ajfa-11407	176	13	.	.	PUNCT
ajfa-11407	177	1	the	the	DET
ajfa-11407	177	2	international	international	ADJ
ajfa-11407	177	3	journal	journal	NOUN
ajfa-11407	177	4	of	of	ADP
ajfa-11407	177	5	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	PROPN
ajfa-11407	177	6	https://doi.org/10.2308/jiar.2008.7.1.1	https://doi.org/10.2308/jiar.2008.7.1.1	PROPN
ajfa-11407	178	1	https://doi.org/10.1016/s0020-7063(00)00049-2	https://doi.org/10.1016/s0020-7063(00)00049-2	PROPN
ajfa-11407	178	2	https://doi.org/10.1016/j.jaccpubpol.2008.09.004	https://doi.org/10.1016/j.jaccpubpol.2008.09.004	PROPN
ajfa-11407	178	3	https://doi.org/10.1111/j.1468-5957.2006.00611.x	https://doi.org/10.1111/j.1468-5957.2006.00611.x	NOUN
ajfa-11407	178	4	https://doi.org/10.1111/j.1475-679x.2008.00306.x	https://doi.org/10.1111/j.1475-679x.2008.00306.x	PROPN
ajfa-11407	178	5	asian	asian	ADJ
ajfa-11407	178	6	journal	journal	NOUN
ajfa-11407	178	7	of	of	ADP
ajfa-11407	178	8	finance	finance	PROPN
ajfa-11407	178	9	&	&	CCONJ
ajfa-11407	178	10	accounting	accounting	PROPN
ajfa-11407	178	11	issn	issn	PROPN
ajfa-11407	178	12	1946	1946	NUM
ajfa-11407	178	13	-	-	PUNCT
ajfa-11407	178	14	052x	052x	PROPN
ajfa-11407	178	15	2017	2017	NUM
ajfa-11407	178	16	,	,	PUNCT
ajfa-11407	178	17	vol	vol	NOUN
ajfa-11407	178	18	.	.	NOUN
ajfa-11407	178	19	9	9	NUM
ajfa-11407	178	20	,	,	PUNCT
ajfa-11407	178	21	no	no	INTJ
ajfa-11407	178	22	.	.	NOUN
ajfa-11407	178	23	1	1	NUM
ajfa-11407	178	24	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	178	25	473	473	NUM
ajfa-11407	178	26	accounting	accounting	NOUN
ajfa-11407	178	27	,	,	PUNCT
ajfa-11407	178	28	34(2	34(2	NUM
ajfa-11407	178	29	)	)	PUNCT
ajfa-11407	178	30	,	,	PUNCT
ajfa-11407	178	31	239	239	NUM
ajfa-11407	178	32	-	-	SYM
ajfa-11407	178	33	248	248	NUM
ajfa-11407	178	34	.	.	PUNCT
ajfa-11407	179	1	emenyonu	emenyonu	PROPN
ajfa-11407	179	2	,	,	PUNCT
ajfa-11407	179	3	e.	e.	PROPN
ajfa-11407	179	4	,	,	PUNCT
ajfa-11407	179	5	&	&	CCONJ
ajfa-11407	179	6	gray	gray	PROPN
ajfa-11407	179	7	,	,	PUNCT
ajfa-11407	179	8	s.	s.	PROPN
ajfa-11407	179	9	j.	j.	PROPN
ajfa-11407	179	10	(	(	PUNCT
ajfa-11407	179	11	1996	1996	NUM
ajfa-11407	179	12	)	)	PUNCT
ajfa-11407	179	13	.	.	PUNCT
ajfa-11407	180	1	international	international	ADJ
ajfa-11407	180	2	accounting	accounting	NOUN
ajfa-11407	180	3	harmonization	harmonization	NOUN
ajfa-11407	180	4	and	and	CCONJ
ajfa-11407	180	5	the	the	DET
ajfa-11407	180	6	major	major	ADJ
ajfa-11407	180	7	developed	develop	VERB
ajfa-11407	180	8	stock	stock	NOUN
ajfa-11407	180	9	market	market	NOUN
ajfa-11407	180	10	countries	country	NOUN
ajfa-11407	180	11	:	:	PUNCT
ajfa-11407	180	12	an	an	DET
ajfa-11407	180	13	empirical	empirical	ADJ
ajfa-11407	180	14	study	study	NOUN
ajfa-11407	180	15	.	.	PUNCT
ajfa-11407	181	1	the	the	DET
ajfa-11407	181	2	international	international	ADJ
ajfa-11407	181	3	journal	journal	NOUN
ajfa-11407	181	4	of	of	ADP
ajfa-11407	181	5	accounting	accounting	NOUN
ajfa-11407	181	6	,	,	PUNCT
ajfa-11407	181	7	pp	pp	ADP
ajfa-11407	181	8	.	.	PUNCT
ajfa-11407	182	1	269	269	NUM
ajfa-11407	182	2	-	-	SYM
ajfa-11407	182	3	279	279	NUM
ajfa-11407	182	4	.	.	PUNCT
ajfa-11407	183	1	https://doi.org/10.1016/s0020-7063(96)90020-5	https://doi.org/10.1016/s0020-7063(96)90020-5	PROPN
ajfa-11407	183	2	financial	financial	ADJ
ajfa-11407	183	3	reporting	reporting	NOUN
ajfa-11407	183	4	council	council	PROPN
ajfa-11407	183	5	(	(	PUNCT
ajfa-11407	183	6	2012	2012	NUM
ajfa-11407	183	7	)	)	PUNCT
ajfa-11407	183	8	.	.	PUNCT
ajfa-11407	184	1	financial	financial	ADJ
ajfa-11407	184	2	reporting	reporting	NOUN
ajfa-11407	184	3	council	council	PROPN
ajfa-11407	184	4	of	of	ADP
ajfa-11407	184	5	nigeria	nigeria	PROPN
ajfa-11407	184	6	–	–	PUNCT
ajfa-11407	184	7	overview	overview	NOUN
ajfa-11407	184	8	of	of	ADP
ajfa-11407	184	9	its	its	PRON
ajfa-11407	184	10	regulatory	regulatory	ADJ
ajfa-11407	184	11	framework	framework	NOUN
ajfa-11407	184	12	as	as	SCONJ
ajfa-11407	184	13	it	it	PRON
ajfa-11407	184	14	relates	relate	VERB
ajfa-11407	184	15	to	to	ADP
ajfa-11407	184	16	companies	company	NOUN
ajfa-11407	184	17	(	(	PUNCT
ajfa-11407	184	18	on	on	ADP
ajfa-11407	184	19	line	line	NOUN
ajfa-11407	184	20	)	)	PUNCT
ajfa-11407	184	21	available	available	ADJ
ajfa-11407	184	22	from	from	ADP
ajfa-11407	184	23	:	:	PUNCT
ajfa-11407	184	24	http://www.lpc-ng.com/financial-reporting-council-of-nigeria-overview-of-its-regulatory-fra	http://www.lpc-ng.com/financial-reporting-council-of-nigeria-overview-of-its-regulatory-fra	NUM
ajfa-11407	184	25	mework	mework	NOUN
ajfa-11407	184	26	-	-	PUNCT
ajfa-11407	184	27	as	as	ADP
ajfa-11407	184	28	-	-	PUNCT
ajfa-11407	184	29	it	it	PRON
ajfa-11407	184	30	-	-	PUNCT
ajfa-11407	184	31	relates	relate	VERB
ajfa-11407	184	32	-	-	PUNCT
ajfa-11407	184	33	to	to	ADP
ajfa-11407	184	34	-	-	PUNCT
ajfa-11407	184	35	companies	company	NOUN
ajfa-11407	184	36	(	(	PUNCT
ajfa-11407	184	37	may	may	PROPN
ajfa-11407	184	38	20	20	NUM
ajfa-11407	184	39	,	,	PUNCT
ajfa-11407	184	40	2017	2017	NUM
ajfa-11407	184	41	)	)	PUNCT
ajfa-11407	184	42	francesco	francesco	PROPN
ajfa-11407	184	43	,	,	PUNCT
ajfa-11407	184	44	b.	b.	PROPN
ajfa-11407	184	45	,	,	PUNCT
ajfa-11407	184	46	&	&	CCONJ
ajfa-11407	184	47	raynolde	raynolde	PROPN
ajfa-11407	184	48	,	,	PUNCT
ajfa-11407	184	49	p.	p.	NOUN
ajfa-11407	184	50	(	(	PUNCT
ajfa-11407	184	51	2011	2011	NUM
ajfa-11407	184	52	)	)	PUNCT
ajfa-11407	184	53	.	.	PUNCT
ajfa-11407	185	1	the	the	DET
ajfa-11407	185	2	determinants	determinant	NOUN
ajfa-11407	185	3	and	and	CCONJ
ajfa-11407	185	4	consequences	consequence	NOUN
ajfa-11407	185	5	of	of	ADP
ajfa-11407	185	6	heterogeneous	heterogeneous	ADJ
ajfa-11407	185	7	ifrs	ifrs	NOUN
ajfa-11407	185	8	compliance	compliance	NOUN
ajfa-11407	185	9	levels	level	NOUN
ajfa-11407	185	10	following	follow	VERB
ajfa-11407	185	11	mandatory	mandatory	ADJ
ajfa-11407	185	12	ifrs	ifrs	NOUN
ajfa-11407	185	13	adoption	adoption	NOUN
ajfa-11407	185	14	:	:	PUNCT
ajfa-11407	185	15	evidence	evidence	NOUN
ajfa-11407	185	16	from	from	ADP
ajfa-11407	185	17	a	a	DET
ajfa-11407	185	18	developing	develop	VERB
ajfa-11407	185	19	country	country	NOUN
ajfa-11407	185	20	.	.	PUNCT
ajfa-11407	186	1	journal	journal	PROPN
ajfa-11407	186	2	of	of	ADP
ajfa-11407	186	3	international	international	ADJ
ajfa-11407	186	4	accounting	accounting	NOUN
ajfa-11407	186	5	research	research	NOUN
ajfa-11407	186	6	,	,	PUNCT
ajfa-11407	186	7	11(1	11(1	NUM
ajfa-11407	186	8	)	)	PUNCT
ajfa-11407	186	9	,	,	PUNCT
ajfa-11407	186	10	83	83	NUM
ajfa-11407	186	11	-	-	SYM
ajfa-11407	186	12	109	109	NUM
ajfa-11407	186	13	.	.	PUNCT
ajfa-11407	187	1	glaum	glaum	PROPN
ajfa-11407	187	2	,	,	PUNCT
ajfa-11407	187	3	m.	m.	NOUN
ajfa-11407	187	4	,	,	PUNCT
ajfa-11407	187	5	baetge	baetge	VERB
ajfa-11407	187	6	,	,	PUNCT
ajfa-11407	187	7	j.	j.	PROPN
ajfa-11407	187	8	,	,	PUNCT
ajfa-11407	187	9	grothe	grothe	PROPN
ajfa-11407	187	10	,	,	PUNCT
ajfa-11407	187	11	a.	a.	PROPN
ajfa-11407	187	12	,	,	PUNCT
ajfa-11407	187	13	&	&	CCONJ
ajfa-11407	187	14	oberdörster	oberdörster	PROPN
ajfa-11407	187	15	,	,	PUNCT
ajfa-11407	187	16	t.	t.	PROPN
ajfa-11407	187	17	(	(	PUNCT
ajfa-11407	187	18	2013	2013	NUM
ajfa-11407	187	19	)	)	PUNCT
ajfa-11407	187	20	.	.	PUNCT
ajfa-11407	188	1	introduction	introduction	NOUN
ajfa-11407	188	2	of	of	ADP
ajfa-11407	188	3	international	international	ADJ
ajfa-11407	188	4	accounting	accounting	NOUN
ajfa-11407	188	5	standards	standard	NOUN
ajfa-11407	188	6	,	,	PUNCT
ajfa-11407	188	7	disclosure	disclosure	NOUN
ajfa-11407	188	8	quality	quality	NOUN
ajfa-11407	188	9	accuracy	accuracy	NOUN
ajfa-11407	188	10	of	of	ADP
ajfa-11407	188	11	analysts	analyst	NOUN
ajfa-11407	188	12	’	’	PART
ajfa-11407	188	13	earnings	earning	NOUN
ajfa-11407	188	14	forecasts	forecast	NOUN
ajfa-11407	188	15	.	.	PUNCT
ajfa-11407	189	1	european	european	ADJ
ajfa-11407	189	2	accounting	accounting	PROPN
ajfa-11407	189	3	review	review	PROPN
ajfa-11407	189	4	,	,	PUNCT
ajfa-11407	189	5	22(1	22(1	NUM
ajfa-11407	189	6	)	)	PUNCT
ajfa-11407	189	7	,	,	PUNCT
ajfa-11407	189	8	79	79	NUM
ajfa-11407	189	9	-	-	SYM
ajfa-11407	189	10	116	116	NUM
ajfa-11407	189	11	.	.	PUNCT
ajfa-11407	190	1	https://doi.org/10.1080/09638180.2011.558301	https://doi.org/10.1080/09638180.2011.558301	PROPN
ajfa-11407	190	2	gray	gray	PROPN
ajfa-11407	190	3	,	,	PUNCT
ajfa-11407	190	4	s.	s.	PROPN
ajfa-11407	190	5	j.	j.	PROPN
ajfa-11407	190	6	,	,	PUNCT
ajfa-11407	190	7	salter	salter	PROPN
ajfa-11407	190	8	,	,	PUNCT
ajfa-11407	190	9	s.	s.	PROPN
ajfa-11407	190	10	b.	b.	PROPN
ajfa-11407	190	11	,	,	PUNCT
ajfa-11407	190	12	&	&	CCONJ
ajfa-11407	190	13	radebaugh	radebaugh	PROPN
ajfa-11407	190	14	,	,	PUNCT
ajfa-11407	190	15	l.	l.	PROPN
ajfa-11407	190	16	h.	h.	PROPN
ajfa-11407	190	17	(	(	PUNCT
ajfa-11407	190	18	2001	2001	NUM
ajfa-11407	190	19	)	)	PUNCT
ajfa-11407	190	20	.	.	PUNCT
ajfa-11407	191	1	global	global	ADJ
ajfa-11407	191	2	accounting	accounting	PROPN
ajfa-11407	191	3	and	and	CCONJ
ajfa-11407	191	4	control	control	PROPN
ajfa-11407	191	5	:	:	PUNCT
ajfa-11407	191	6	a	a	DET
ajfa-11407	191	7	managerial	managerial	ADJ
ajfa-11407	191	8	emphasis	emphasis	NOUN
ajfa-11407	191	9	.	.	PUNCT
ajfa-11407	192	1	new	new	PROPN
ajfa-11407	192	2	york	york	PROPN
ajfa-11407	192	3	,	,	PUNCT
ajfa-11407	192	4	ny	ny	PROPN
ajfa-11407	192	5	:	:	PUNCT
ajfa-11407	192	6	john	john	PROPN
ajfa-11407	192	7	wiley	wiley	PROPN
ajfa-11407	192	8	iasb	iasb	PROPN
ajfa-11407	192	9	(	(	PUNCT
ajfa-11407	192	10	2004	2004	NUM
ajfa-11407	192	11	)	)	PUNCT
ajfa-11407	192	12	.	.	PUNCT
ajfa-11407	193	1	ifrs	ifrs	PROPN
ajfa-11407	193	2	para	para	PROPN
ajfa-11407	193	3	.	.	PUNCT
ajfa-11407	194	1	93	93	NUM
ajfa-11407	194	2	.	.	PUNCT
ajfa-11407	195	1	(	(	PUNCT
ajfa-11407	195	2	online	online	ADV
ajfa-11407	195	3	)	)	PUNCT
ajfa-11407	195	4	available	available	ADJ
ajfa-11407	195	5	from	from	ADP
ajfa-11407	195	6	:	:	PUNCT
ajfa-11407	195	7	http://www.ifrs.org/use-around-the	http://www.ifrs.org/use-around-the	PRON
ajfa-11407	195	8	world	world	NOUN
ajfa-11407	195	9	/	/	SYM
ajfa-11407	195	10	pages	page	NOUN
ajfa-11407	195	11	/	/	SYM
ajfa-11407	195	12	analysis	analysis	NOUN
ajfa-11407	195	13	-	-	PUNCT
ajfa-11407	195	14	of	of	ADP
ajfa-11407	195	15	-	-	PUNCT
ajfa-11407	195	16	the	the	DET
ajfa-11407	195	17	-	-	PUNCT
ajfa-11407	195	18	ifrs	ifrs	NOUN
ajfa-11407	195	19	-	-	PUNCT
ajfa-11407	195	20	jurisdictional	jurisdictional	NOUN
ajfa-11407	195	21	-	-	PUNCT
ajfa-11407	195	22	profiles.aspx	profiles.aspx	NOUN
ajfa-11407	195	23	(	(	PUNCT
ajfa-11407	195	24	may	may	PROPN
ajfa-11407	195	25	22	22	NUM
ajfa-11407	195	26	,	,	PUNCT
ajfa-11407	195	27	2017	2017	NUM
ajfa-11407	195	28	)	)	PUNCT
ajfa-11407	195	29	iasb	iasb	NOUN
ajfa-11407	195	30	(	(	PUNCT
ajfa-11407	195	31	2015	2015	NUM
ajfa-11407	195	32	)	)	PUNCT
ajfa-11407	195	33	,	,	PUNCT
ajfa-11407	195	34	ifrs	ifrs	PROPN
ajfa-11407	195	35	.	.	PUNCT
ajfa-11407	196	1	(	(	PUNCT
ajfa-11407	196	2	online	online	NOUN
ajfa-11407	196	3	)	)	PUNCT
ajfa-11407	196	4	available	available	ADJ
ajfa-11407	196	5	from	from	ADP
ajfa-11407	196	6	:	:	PUNCT
ajfa-11407	196	7	http://www.ifrs.org/use-around-the	http://www.ifrs.org/use-around-the	PRON
ajfa-11407	196	8	world	world	NOUN
ajfa-11407	196	9	/	/	SYM
ajfa-11407	196	10	pages	page	NOUN
ajfa-11407	196	11	/	/	SYM
ajfa-11407	196	12	analysis	analysis	NOUN
ajfa-11407	196	13	-	-	PUNCT
ajfa-11407	196	14	of	of	ADP
ajfa-11407	196	15	-	-	PUNCT
ajfa-11407	196	16	the	the	DET
ajfa-11407	196	17	-	-	PUNCT
ajfa-11407	196	18	ifrs	ifrs	NOUN
ajfa-11407	196	19	-	-	PUNCT
ajfa-11407	196	20	jurisdictional	jurisdictional	NOUN
ajfa-11407	196	21	-	-	PUNCT
ajfa-11407	196	22	profiles.aspx	profiles.aspx	NOUN
ajfa-11407	196	23	(	(	PUNCT
ajfa-11407	196	24	may	may	PROPN
ajfa-11407	196	25	22	22	NUM
ajfa-11407	196	26	,	,	PUNCT
ajfa-11407	196	27	2017	2017	NUM
ajfa-11407	196	28	)	)	PUNCT
ajfa-11407	196	29	lambert	lambert	PROPN
ajfa-11407	196	30	,	,	PUNCT
ajfa-11407	196	31	r.	r.	PROPN
ajfa-11407	196	32	,	,	PUNCT
ajfa-11407	196	33	leuz	leuz	NOUN
ajfa-11407	196	34	,	,	PUNCT
ajfa-11407	196	35	c.	c.	PROPN
ajfa-11407	196	36	,	,	PUNCT
ajfa-11407	196	37	&	&	CCONJ
ajfa-11407	196	38	verrecchia	verrecchia	PROPN
ajfa-11407	196	39	,	,	PUNCT
ajfa-11407	196	40	r.	r.	PROPN
ajfa-11407	196	41	(	(	PUNCT
ajfa-11407	196	42	2007	2007	NUM
ajfa-11407	196	43	)	)	PUNCT
ajfa-11407	196	44	.	.	PUNCT
ajfa-11407	197	1	accounting	accounting	NOUN
ajfa-11407	197	2	information	information	NOUN
ajfa-11407	197	3	,	,	PUNCT
ajfa-11407	197	4	disclosure	disclosure	NOUN
ajfa-11407	197	5	,	,	PUNCT
ajfa-11407	197	6	and	and	CCONJ
ajfa-11407	197	7	the	the	DET
ajfa-11407	197	8	cost	cost	NOUN
ajfa-11407	197	9	of	of	ADP
ajfa-11407	197	10	capital	capital	NOUN
ajfa-11407	197	11	.	.	PUNCT
ajfa-11407	198	1	journal	journal	PROPN
ajfa-11407	198	2	of	of	ADP
ajfa-11407	198	3	accounting	accounting	NOUN
ajfa-11407	198	4	research	research	NOUN
ajfa-11407	198	5	,	,	PUNCT
ajfa-11407	198	6	45(2	45(2	NOUN
ajfa-11407	198	7	)	)	PUNCT
ajfa-11407	198	8	,	,	PUNCT
ajfa-11407	198	9	385	385	NUM
ajfa-11407	198	10	-	-	SYM
ajfa-11407	198	11	420	420	NUM
ajfa-11407	198	12	.	.	PUNCT
ajfa-11407	199	1	lee	lee	PROPN
ajfa-11407	199	2	,	,	PUNCT
ajfa-11407	199	3	e.	e.	PROPN
ajfa-11407	199	4	,	,	PUNCT
ajfa-11407	199	5	walker	walker	PROPN
ajfa-11407	199	6	,	,	PUNCT
ajfa-11407	199	7	m.	m.	NOUN
ajfa-11407	199	8	,	,	PUNCT
ajfa-11407	199	9	&	&	CCONJ
ajfa-11407	199	10	christensen	christensen	PROPN
ajfa-11407	199	11	,	,	PUNCT
ajfa-11407	199	12	h.	h.	PROPN
ajfa-11407	199	13	b.	b.	PROPN
ajfa-11407	199	14	(	(	PUNCT
ajfa-11407	199	15	2010	2010	NUM
ajfa-11407	199	16	)	)	PUNCT
ajfa-11407	199	17	.	.	PUNCT
ajfa-11407	200	1	mandating	mandate	VERB
ajfa-11407	200	2	ifrs	ifrs	PROPN
ajfa-11407	200	3	:	:	PUNCT
ajfa-11407	200	4	its	its	PRON
ajfa-11407	200	5	impact	impact	NOUN
ajfa-11407	200	6	on	on	ADP
ajfa-11407	200	7	the	the	DET
ajfa-11407	200	8	cost	cost	NOUN
ajfa-11407	200	9	of	of	ADP
ajfa-11407	200	10	equity	equity	NOUN
ajfa-11407	200	11	capital	capital	NOUN
ajfa-11407	200	12	in	in	ADP
ajfa-11407	200	13	europe	europe	PROPN
ajfa-11407	200	14	.	.	PUNCT
ajfa-11407	201	1	journal	journal	PROPN
ajfa-11407	201	2	of	of	ADP
ajfa-11407	201	3	international	international	ADJ
ajfa-11407	201	4	accounting	accounting	NOUN
ajfa-11407	201	5	research	research	NOUN
ajfa-11407	201	6	,	,	PUNCT
ajfa-11407	201	7	9(1	9(1	NUM
ajfa-11407	201	8	)	)	PUNCT
ajfa-11407	201	9	,	,	PUNCT
ajfa-11407	201	10	143	143	NUM
ajfa-11407	201	11	-	-	SYM
ajfa-11407	201	12	168	168	NUM
ajfa-11407	201	13	.	.	PUNCT
ajfa-11407	202	1	https://doi.org/10.2308/jiar.2010.9.1.58	https://doi.org/10.2308/jiar.2010.9.1.58	ADJ
ajfa-11407	202	2	leuz	leuz	NOUN
ajfa-11407	202	3	,	,	PUNCT
ajfa-11407	202	4	c.	c.	NOUN
ajfa-11407	202	5	(	(	PUNCT
ajfa-11407	202	6	2003	2003	NUM
ajfa-11407	202	7	)	)	PUNCT
ajfa-11407	202	8	.	.	PUNCT
ajfa-11407	203	1	ias	ias	PROPN
ajfa-11407	203	2	versus	versus	ADP
ajfa-11407	203	3	us	us	PROPN
ajfa-11407	203	4	gaap	gaap	PROPN
ajfa-11407	203	5	:	:	PUNCT
ajfa-11407	203	6	information	information	NOUN
ajfa-11407	203	7	asymmetry	asymmetry	NOUN
ajfa-11407	203	8	-	-	PUNCT
ajfa-11407	203	9	based	base	VERB
ajfa-11407	203	10	evidence	evidence	NOUN
ajfa-11407	203	11	from	from	ADP
ajfa-11407	203	12	germany	germany	PROPN
ajfa-11407	203	13	’s	’s	PART
ajfa-11407	203	14	new	new	ADJ
ajfa-11407	203	15	market	market	NOUN
ajfa-11407	203	16	.	.	PUNCT
ajfa-11407	204	1	journal	journal	NOUN
ajfa-11407	204	2	of	of	ADP
ajfa-11407	204	3	accounting	accounting	NOUN
ajfa-11407	204	4	research	research	NOUN
ajfa-11407	204	5	,	,	PUNCT
ajfa-11407	204	6	41(3	41(3	NUM
ajfa-11407	204	7	)	)	PUNCT
ajfa-11407	204	8	,	,	PUNCT
ajfa-11407	204	9	427	427	NUM
ajfa-11407	204	10	-	-	SYM
ajfa-11407	204	11	445	445	NUM
ajfa-11407	204	12	.	.	PUNCT
ajfa-11407	205	1	https://doi.org/10.2307/2672910	https://doi.org/10.2307/2672910	NOUN
ajfa-11407	205	2	leuz	leuz	VERB
ajfa-11407	205	3	,	,	PUNCT
ajfa-11407	205	4	c.	c.	PROPN
ajfa-11407	205	5	,	,	PUNCT
ajfa-11407	205	6	&	&	CCONJ
ajfa-11407	205	7	verrecchia	verrecchia	PROPN
ajfa-11407	205	8	,	,	PUNCT
ajfa-11407	205	9	r.	r.	PROPN
ajfa-11407	205	10	(	(	PUNCT
ajfa-11407	205	11	2000	2000	NUM
ajfa-11407	205	12	)	)	PUNCT
ajfa-11407	205	13	.	.	PUNCT
ajfa-11407	206	1	the	the	DET
ajfa-11407	206	2	economic	economic	ADJ
ajfa-11407	206	3	consequences	consequence	NOUN
ajfa-11407	206	4	of	of	ADP
ajfa-11407	206	5	increased	increase	VERB
ajfa-11407	206	6	disclosure	disclosure	NOUN
ajfa-11407	206	7	.	.	PUNCT
ajfa-11407	207	1	journal	journal	NOUN
ajfa-11407	207	2	of	of	ADP
ajfa-11407	207	3	accounting	accounting	NOUN
ajfa-11407	207	4	research	research	NOUN
ajfa-11407	207	5	,	,	PUNCT
ajfa-11407	207	6	38(suppl	38(suppl	NUM
ajfa-11407	207	7	.	.	NUM
ajfa-11407	207	8	)	)	PUNCT
ajfa-11407	207	9	,	,	PUNCT
ajfa-11407	207	10	91	91	NUM
ajfa-11407	207	11	-	-	SYM
ajfa-11407	207	12	124	124	NUM
ajfa-11407	207	13	.	.	PUNCT
ajfa-11407	208	1	li	li	PROPN
ajfa-11407	208	2	,	,	PUNCT
ajfa-11407	208	3	s.	s.	PROPN
ajfa-11407	208	4	(	(	PUNCT
ajfa-11407	208	5	2010	2010	NUM
ajfa-11407	208	6	)	)	PUNCT
ajfa-11407	208	7	.	.	PUNCT
ajfa-11407	209	1	does	do	AUX
ajfa-11407	209	2	mandatory	mandatory	ADJ
ajfa-11407	209	3	adoption	adoption	NOUN
ajfa-11407	209	4	of	of	ADP
ajfa-11407	209	5	international	international	ADJ
ajfa-11407	209	6	financial	financial	ADJ
ajfa-11407	209	7	reporting	reporting	NOUN
ajfa-11407	209	8	standards	standard	NOUN
ajfa-11407	209	9	in	in	ADP
ajfa-11407	209	10	the	the	DET
ajfa-11407	209	11	european	european	PROPN
ajfa-11407	209	12	union	union	PROPN
ajfa-11407	209	13	reduce	reduce	VERB
ajfa-11407	209	14	the	the	DET
ajfa-11407	209	15	cost	cost	NOUN
ajfa-11407	209	16	of	of	ADP
ajfa-11407	209	17	equity	equity	NOUN
ajfa-11407	209	18	capital	capital	NOUN
ajfa-11407	209	19	?	?	PUNCT
ajfa-11407	210	1	the	the	DET
ajfa-11407	210	2	accounting	accounting	NOUN
ajfa-11407	210	3	review	review	NOUN
ajfa-11407	210	4	,	,	PUNCT
ajfa-11407	210	5	85(2	85(2	NUM
ajfa-11407	210	6	)	)	PUNCT
ajfa-11407	210	7	,	,	PUNCT
ajfa-11407	210	8	607	607	NUM
ajfa-11407	210	9	-	-	SYM
ajfa-11407	210	10	636	636	NUM
ajfa-11407	210	11	.	.	PUNCT
ajfa-11407	211	1	https://doi.org/10.2308/accr.2010.85.2.607	https://doi.org/10.2308/accr.2010.85.2.607	PROPN
ajfa-11407	211	2	liu	liu	PROPN
ajfa-11407	211	3	,	,	PUNCT
ajfa-11407	211	4	c.	c.	PROPN
ajfa-11407	211	5	,	,	PUNCT
ajfa-11407	211	6	yao	yao	PROPN
ajfa-11407	211	7	,	,	PUNCT
ajfa-11407	211	8	l.j	l.j	PROPN
ajfa-11407	211	9	.	.	PROPN
ajfa-11407	211	10	,	,	PUNCT
ajfa-11407	211	11	hu	hu	PROPN
ajfa-11407	211	12	,	,	PUNCT
ajfa-11407	211	13	n.	n.	NOUN
ajfa-11407	211	14	,	,	PUNCT
ajfa-11407	211	15	&	&	CCONJ
ajfa-11407	211	16	liu	liu	PROPN
ajfa-11407	211	17	,	,	PUNCT
ajfa-11407	211	18	l.	l.	PROPN
ajfa-11407	211	19	(	(	PUNCT
ajfa-11407	211	20	2011	2011	NUM
ajfa-11407	211	21	)	)	PUNCT
ajfa-11407	211	22	.	.	PUNCT
ajfa-11407	212	1	the	the	DET
ajfa-11407	212	2	impact	impact	NOUN
ajfa-11407	212	3	of	of	ADP
ajfa-11407	212	4	ifrs	ifrs	NOUN
ajfa-11407	212	5	on	on	ADP
ajfa-11407	212	6	accounting	account	VERB
ajfa-11407	212	7	quality	quality	NOUN
ajfa-11407	212	8	in	in	ADP
ajfa-11407	212	9	a	a	DET
ajfa-11407	212	10	regulated	regulated	ADJ
ajfa-11407	212	11	market	market	NOUN
ajfa-11407	212	12	:	:	PUNCT
ajfa-11407	212	13	an	an	DET
ajfa-11407	212	14	empirical	empirical	ADJ
ajfa-11407	212	15	study	study	NOUN
ajfa-11407	212	16	of	of	ADP
ajfa-11407	212	17	china	china	PROPN
ajfa-11407	212	18	.	.	PUNCT
ajfa-11407	213	1	journal	journal	PROPN
ajfa-11407	213	2	of	of	ADP
ajfa-11407	213	3	accounting	accounting	NOUN
ajfa-11407	213	4	,	,	PUNCT
ajfa-11407	213	5	auditing	auditing	NOUN
ajfa-11407	213	6	&	&	CCONJ
ajfa-11407	213	7	finance	finance	NOUN
ajfa-11407	213	8	,	,	PUNCT
ajfa-11407	213	9	26(4	26(4	NUM
ajfa-11407	213	10	)	)	PUNCT
ajfa-11407	213	11	,	,	PUNCT
ajfa-11407	213	12	659–676	659–676	NUM
ajfa-11407	213	13	.	.	PUNCT
ajfa-11407	214	1	https://doi.org/10.1177/0148558x11409164	https://doi.org/10.1177/0148558x11409164	ADJ
ajfa-11407	214	2	https://doi.org/10.1016/s0020-7063(96)90020-5	https://doi.org/10.1016/s0020-7063(96)90020-5	NOUN
ajfa-11407	214	3	https://doi.org/10.1080/09638180.2011.558301	https://doi.org/10.1080/09638180.2011.558301	PROPN
ajfa-11407	214	4	https://doi.org/10.2308/jiar.2010.9.1.58	https://doi.org/10.2308/jiar.2010.9.1.58	PROPN
ajfa-11407	214	5	https://doi.org/10.2307/2672910	https://doi.org/10.2307/2672910	NOUN
ajfa-11407	214	6	https://doi.org/10.2308/accr.2010.85.2.607	https://doi.org/10.2308/accr.2010.85.2.607	ADJ
ajfa-11407	214	7	https://doi.org/10.1177/0148558x11409164	https://doi.org/10.1177/0148558x11409164	ADJ
ajfa-11407	214	8	asian	asian	ADJ
ajfa-11407	214	9	journal	journal	NOUN
ajfa-11407	214	10	of	of	ADP
ajfa-11407	214	11	finance	finance	PROPN
ajfa-11407	214	12	&	&	CCONJ
ajfa-11407	214	13	accounting	accounting	PROPN
ajfa-11407	214	14	issn	issn	PROPN
ajfa-11407	214	15	1946	1946	NUM
ajfa-11407	214	16	-	-	PUNCT
ajfa-11407	214	17	052x	052x	PROPN
ajfa-11407	214	18	2017	2017	NUM
ajfa-11407	214	19	,	,	PUNCT
ajfa-11407	214	20	vol	vol	NOUN
ajfa-11407	214	21	.	.	NOUN
ajfa-11407	214	22	9	9	NUM
ajfa-11407	214	23	,	,	PUNCT
ajfa-11407	214	24	no	no	INTJ
ajfa-11407	214	25	.	.	NOUN
ajfa-11407	214	26	1	1	NUM
ajfa-11407	214	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11407	214	28	474	474	NUM
ajfa-11407	214	29	mark	mark	NOUN
ajfa-11407	214	30	,	,	PUNCT
ajfa-11407	214	31	d.	d.	PROPN
ajfa-11407	214	32	,	,	PUNCT
ajfa-11407	214	33	xuesong	xuesong	PROPN
ajfa-11407	214	34	,	,	PUNCT
ajfa-11407	214	35	h.	h.	PROPN
ajfa-11407	214	36	,	,	PUNCT
ajfa-11407	214	37	mingyi	mingyi	PROPN
ajfa-11407	214	38	,	,	PUNCT
ajfa-11407	214	39	h.	h.	PROPN
ajfa-11407	214	40	,	,	PUNCT
ajfa-11407	214	41	&	&	CCONJ
ajfa-11407	214	42	siqi	siqi	PROPN
ajfa-11407	214	43	.	.	PUNCT
ajfa-11407	215	1	(	(	PUNCT
ajfa-11407	215	2	2011	2011	NUM
ajfa-11407	215	3	)	)	PUNCT
ajfa-11407	215	4	.	.	PUNCT
ajfa-11407	216	1	the	the	DET
ajfa-11407	216	2	impact	impact	NOUN
ajfa-11407	216	3	of	of	ADP
ajfa-11407	216	4	mandatory	mandatory	ADJ
ajfa-11407	216	5	ifrs	ifrs	NOUN
ajfa-11407	216	6	adoption	adoption	NOUN
ajfa-11407	216	7	on	on	ADP
ajfa-11407	216	8	foreign	foreign	ADJ
ajfa-11407	216	9	mutual	mutual	ADJ
ajfa-11407	216	10	fund	fund	NOUN
ajfa-11407	216	11	ownership	ownership	NOUN
ajfa-11407	216	12	:	:	PUNCT
ajfa-11407	216	13	the	the	DET
ajfa-11407	216	14	role	role	NOUN
ajfa-11407	216	15	of	of	ADP
ajfa-11407	216	16	comparability	comparability	NOUN
ajfa-11407	216	17	.	.	PUNCT
ajfa-11407	217	1	journal	journal	PROPN
ajfa-11407	217	2	of	of	ADP
ajfa-11407	217	3	accounting	accounting	PROPN
ajfa-11407	217	4	&	&	CCONJ
ajfa-11407	217	5	economics	economic	NOUN
ajfa-11407	217	6	,	,	PUNCT
ajfa-11407	217	7	240	240	NUM
ajfa-11407	217	8	-	-	SYM
ajfa-11407	217	9	258	258	NUM
ajfa-11407	217	10	.	.	PUNCT
ajfa-11407	218	1	murphy	murphy	PROPN
ajfa-11407	218	2	,	,	PUNCT
ajfa-11407	218	3	a.b	a.b	PROPN
ajfa-11407	218	4	.	.	PROPN
ajfa-11407	218	5	(	(	PUNCT
ajfa-11407	218	6	1999	1999	NUM
ajfa-11407	218	7	)	)	PUNCT
ajfa-11407	218	8	.	.	PUNCT
ajfa-11407	219	1	firm	firm	ADJ
ajfa-11407	219	2	characteristics	characteristic	NOUN
ajfa-11407	219	3	of	of	ADP
ajfa-11407	219	4	swiss	swiss	ADJ
ajfa-11407	219	5	companies	company	NOUN
ajfa-11407	219	6	that	that	PRON
ajfa-11407	219	7	utilize	utilize	VERB
ajfa-11407	219	8	international	international	ADJ
ajfa-11407	219	9	accounting	accounting	NOUN
ajfa-11407	219	10	standards	standard	NOUN
ajfa-11407	219	11	.	.	PUNCT
ajfa-11407	220	1	international	international	ADJ
ajfa-11407	220	2	journal	journal	PROPN
ajfa-11407	220	3	of	of	ADP
ajfa-11407	220	4	accounting	accounting	NOUN
ajfa-11407	220	5	,	,	PUNCT
ajfa-11407	220	6	vol	vol	NOUN
ajfa-11407	220	7	.	.	PUNCT
ajfa-11407	220	8	34(1	34(1	NUM
ajfa-11407	220	9	)	)	PUNCT
ajfa-11407	220	10	,	,	PUNCT
ajfa-11407	220	11	115	115	NUM
ajfa-11407	220	12	-	-	SYM
ajfa-11407	220	13	128	128	NUM
ajfa-11407	220	14	.	.	PUNCT
ajfa-11407	221	1	https://doi.org/10.1016/s0020-7063(99)80006-5	https://doi.org/10.1016/s0020-7063(99)80006-5	PROPN
ajfa-11407	221	2	nobes	nobes	PROPN
ajfa-11407	221	3	,	,	PUNCT
ajfa-11407	221	4	c.	c.	PROPN
ajfa-11407	221	5	(	(	PUNCT
ajfa-11407	221	6	1998	1998	NUM
ajfa-11407	221	7	)	)	PUNCT
ajfa-11407	221	8	.	.	PUNCT
ajfa-11407	222	1	towards	towards	ADP
ajfa-11407	222	2	a	a	DET
ajfa-11407	222	3	general	general	ADJ
ajfa-11407	222	4	model	model	NOUN
ajfa-11407	222	5	of	of	ADP
ajfa-11407	222	6	the	the	DET
ajfa-11407	222	7	reasons	reason	NOUN
ajfa-11407	222	8	for	for	ADP
ajfa-11407	222	9	international	international	ADJ
ajfa-11407	222	10	differences	difference	NOUN
ajfa-11407	222	11	in	in	ADP
ajfa-11407	222	12	financial	financial	ADJ
ajfa-11407	222	13	reporting	reporting	NOUN
ajfa-11407	222	14	.	.	PUNCT
ajfa-11407	223	1	abacus	abacus	PROPN
ajfa-11407	223	2	,	,	PUNCT
ajfa-11407	223	3	34	34	NUM
ajfa-11407	223	4	,	,	PUNCT
ajfa-11407	223	5	162	162	NUM
ajfa-11407	223	6	-	-	SYM
ajfa-11407	223	7	187	187	NUM
ajfa-11407	223	8	.	.	PUNCT
ajfa-11407	224	1	https://doi.org/10.1111/1467-6281.00028	https://doi.org/10.1111/1467-6281.00028	PROPN
ajfa-11407	224	2	nobes	nobes	PROPN
ajfa-11407	224	3	,	,	PUNCT
ajfa-11407	224	4	c.	c.	PROPN
ajfa-11407	224	5	(	(	PUNCT
ajfa-11407	224	6	2006	2006	NUM
ajfa-11407	224	7	)	)	PUNCT
ajfa-11407	224	8	.	.	PUNCT
ajfa-11407	225	1	the	the	DET
ajfa-11407	225	2	survival	survival	NOUN
ajfa-11407	225	3	of	of	ADP
ajfa-11407	225	4	international	international	ADJ
ajfa-11407	225	5	differences	difference	NOUN
ajfa-11407	225	6	under	under	ADP
ajfa-11407	225	7	ifrs	ifrs	NOUN
ajfa-11407	225	8	:	:	PUNCT
ajfa-11407	225	9	towards	towards	ADP
ajfa-11407	225	10	a	a	DET
ajfa-11407	225	11	research	research	NOUN
ajfa-11407	225	12	agenda	agenda	NOUN
ajfa-11407	225	13	.	.	PUNCT
ajfa-11407	226	1	accounting	accounting	NOUN
ajfa-11407	226	2	and	and	CCONJ
ajfa-11407	226	3	business	business	NOUN
ajfa-11407	226	4	research	research	NOUN
ajfa-11407	226	5	,	,	PUNCT
ajfa-11407	226	6	36	36	NUM
ajfa-11407	226	7	,	,	PUNCT
ajfa-11407	226	8	233	233	NUM
ajfa-11407	226	9	-	-	SYM
ajfa-11407	226	10	245	245	NUM
ajfa-11407	226	11	.	.	PUNCT
ajfa-11407	227	1	https://doi.org/10.1080/00014788.2006.9730023	https://doi.org/10.1080/00014788.2006.9730023	PROPN
ajfa-11407	227	2	nobes	nobes	PROPN
ajfa-11407	227	3	,	,	PUNCT
ajfa-11407	227	4	c.	c.	PROPN
ajfa-11407	227	5	,	,	PUNCT
ajfa-11407	227	6	&	&	CCONJ
ajfa-11407	227	7	parker	parker	PROPN
ajfa-11407	227	8	,	,	PUNCT
ajfa-11407	227	9	r.	r.	PROPN
ajfa-11407	227	10	(	(	PUNCT
ajfa-11407	227	11	2006	2006	NUM
ajfa-11407	227	12	)	)	PUNCT
ajfa-11407	227	13	.	.	PUNCT
ajfa-11407	228	1	comparative	comparative	ADJ
ajfa-11407	228	2	international	international	ADJ
ajfa-11407	228	3	accounting	accounting	NOUN
ajfa-11407	228	4	,	,	PUNCT
ajfa-11407	228	5	harlow	harlow	PROPN
ajfa-11407	228	6	,	,	PUNCT
ajfa-11407	228	7	england	england	PROPN
ajfa-11407	228	8	:	:	PUNCT
ajfa-11407	228	9	pearson	pearson	PROPN
ajfa-11407	228	10	education	education	PROPN
ajfa-11407	228	11	,	,	PUNCT
ajfa-11407	228	12	9th	9th	ADJ
ajfa-11407	228	13	edition	edition	NOUN
ajfa-11407	228	14	.	.	PUNCT
ajfa-11407	229	1	radebaugh	radebaugh	PROPN
ajfa-11407	229	2	,	,	PUNCT
ajfa-11407	229	3	l.	l.	PROPN
ajfa-11407	229	4	,	,	PUNCT
ajfa-11407	229	5	gray	gray	ADJ
ajfa-11407	229	6	,	,	PUNCT
ajfa-11407	229	7	s.	s.	PROPN
ajfa-11407	229	8	,	,	PUNCT
ajfa-11407	229	9	&	&	CCONJ
ajfa-11407	229	10	black	black	PROPN
ajfa-11407	229	11	,	,	PUNCT
ajfa-11407	229	12	e.	e.	PROPN
ajfa-11407	229	13	(	(	PUNCT
ajfa-11407	229	14	2006	2006	NUM
ajfa-11407	229	15	)	)	PUNCT
ajfa-11407	229	16	.	.	PUNCT
ajfa-11407	230	1	international	international	ADJ
ajfa-11407	230	2	accounting	accounting	NOUN
ajfa-11407	230	3	and	and	CCONJ
ajfa-11407	230	4	multinational	multinational	ADJ
ajfa-11407	230	5	enterprises	enterprise	NOUN
ajfa-11407	230	6	,	,	PUNCT
ajfa-11407	230	7	hoboken	hoboken	PROPN
ajfa-11407	230	8	,	,	PUNCT
ajfa-11407	230	9	nj	nj	PROPN
ajfa-11407	230	10	:	:	PUNCT
ajfa-11407	230	11	john	john	PROPN
ajfa-11407	230	12	wiley	wiley	PROPN
ajfa-11407	230	13	.	.	PUNCT
ajfa-11407	231	1	4th	4th	ADJ
ajfa-11407	231	2	edition	edition	NOUN
ajfa-11407	231	3	saunders	saunder	NOUN
ajfa-11407	231	4	,	,	PUNCT
ajfa-11407	231	5	m.	m.	PROPN
ajfa-11407	231	6	lewis	lewis	PROPN
ajfa-11407	231	7	,	,	PUNCT
ajfa-11407	231	8	p.	p.	NOUN
ajfa-11407	231	9	(	(	PUNCT
ajfa-11407	231	10	2012	2012	NUM
ajfa-11407	231	11	)	)	PUNCT
ajfa-11407	231	12	.	.	PUNCT
ajfa-11407	232	1	doing	do	VERB
ajfa-11407	232	2	research	research	NOUN
ajfa-11407	232	3	in	in	ADP
ajfa-11407	232	4	business	business	NOUN
ajfa-11407	232	5	and	and	CCONJ
ajfa-11407	232	6	management	management	NOUN
ajfa-11407	232	7	:	:	PUNCT
ajfa-11407	232	8	an	an	DET
ajfa-11407	232	9	essential	essential	ADJ
ajfa-11407	232	10	guide	guide	NOUN
ajfa-11407	232	11	to	to	ADP
ajfa-11407	232	12	planning	plan	VERB
ajfa-11407	232	13	your	your	PRON
ajfa-11407	232	14	project	project	NOUN
ajfa-11407	232	15	.	.	PUNCT
ajfa-11407	233	1	pearson	pearson	PROPN
ajfa-11407	233	2	education	education	PROPN
ajfa-11407	233	3	limited	limit	VERB
ajfa-11407	233	4	.	.	PUNCT
ajfa-11407	234	1	5thedition	5thedition	NUM
ajfa-11407	234	2	soderstrom	soderstrom	NOUN
ajfa-11407	234	3	,	,	PUNCT
ajfa-11407	234	4	n.	n.	PROPN
ajfa-11407	234	5	s.	s.	PROPN
ajfa-11407	234	6	,	,	PUNCT
ajfa-11407	234	7	&	&	CCONJ
ajfa-11407	234	8	sun	sun	PROPN
ajfa-11407	234	9	,	,	PUNCT
ajfa-11407	234	10	k.	k.	PROPN
ajfa-11407	234	11	j.	j.	PROPN
ajfa-11407	234	12	(	(	PUNCT
ajfa-11407	234	13	2007	2007	NUM
ajfa-11407	234	14	)	)	PUNCT
ajfa-11407	234	15	.	.	PUNCT
ajfa-11407	235	1	ifrs	ifrs	PROPN
ajfa-11407	235	2	adoption	adoption	NOUN
ajfa-11407	235	3	and	and	CCONJ
ajfa-11407	235	4	accounting	accounting	NOUN
ajfa-11407	235	5	quality	quality	NOUN
ajfa-11407	235	6	:	:	PUNCT
ajfa-11407	235	7	a	a	DET
ajfa-11407	235	8	review	review	NOUN
ajfa-11407	235	9	.	.	PUNCT
ajfa-11407	236	1	european	european	ADJ
ajfa-11407	236	2	accounting	accounting	PROPN
ajfa-11407	236	3	review	review	PROPN
ajfa-11407	236	4	,	,	PUNCT
ajfa-11407	236	5	16(4	16(4	NUM
ajfa-11407	236	6	)	)	PUNCT
ajfa-11407	236	7	,	,	PUNCT
ajfa-11407	236	8	675	675	NUM
ajfa-11407	236	9	-	-	SYM
ajfa-11407	236	10	702	702	NUM
ajfa-11407	236	11	.	.	PUNCT
ajfa-11407	236	12	https://doi.org/10.1080/09638180701706732	https://doi.org/10.1080/09638180701706732	PROPN
ajfa-11407	236	13	street	street	PROPN
ajfa-11407	236	14	,	,	PUNCT
ajfa-11407	236	15	d.	d.	PROPN
ajfa-11407	236	16	,	,	PUNCT
ajfa-11407	236	17	&	&	CCONJ
ajfa-11407	236	18	bryant	bryant	PROPN
ajfa-11407	236	19	,	,	PUNCT
ajfa-11407	236	20	s.	s.	PROPN
ajfa-11407	236	21	(	(	PUNCT
ajfa-11407	236	22	2000	2000	NUM
ajfa-11407	236	23	)	)	PUNCT
ajfa-11407	236	24	.	.	PUNCT
ajfa-11407	237	1	disclosure	disclosure	NOUN
ajfa-11407	237	2	level	level	NOUN
ajfa-11407	237	3	and	and	CCONJ
ajfa-11407	237	4	compliance	compliance	NOUN
ajfa-11407	237	5	with	with	ADP
ajfa-11407	237	6	iass	iass	NOUN
ajfa-11407	237	7	:	:	PUNCT
ajfa-11407	237	8	a	a	DET
ajfa-11407	237	9	comparison	comparison	NOUN
ajfa-11407	237	10	of	of	ADP
ajfa-11407	237	11	companies	company	NOUN
ajfa-11407	237	12	with	with	ADP
ajfa-11407	237	13	and	and	CCONJ
ajfa-11407	237	14	without	without	ADP
ajfa-11407	237	15	us	us	PROPN
ajfa-11407	237	16	listings	listing	NOUN
ajfa-11407	237	17	and	and	CCONJ
ajfa-11407	237	18	filings	filing	NOUN
ajfa-11407	237	19	.	.	PUNCT
ajfa-11407	238	1	the	the	DET
ajfa-11407	238	2	international	international	ADJ
ajfa-11407	238	3	journal	journal	NOUN
ajfa-11407	238	4	of	of	ADP
ajfa-11407	238	5	accounting	accounting	NOUN
ajfa-11407	238	6	,	,	PUNCT
ajfa-11407	238	7	pp	pp	ADJ
ajfa-11407	238	8	.	.	PUNCT
ajfa-11407	239	1	305	305	NUM
ajfa-11407	239	2	-	-	SYM
ajfa-11407	239	3	329	329	NUM
ajfa-11407	239	4	.	.	PUNCT
ajfa-11407	240	1	tendeloo	tendeloo	NOUN
ajfa-11407	240	2	,	,	PUNCT
ajfa-11407	240	3	v.	v.	ADV
ajfa-11407	240	4	,	,	PUNCT
ajfa-11407	240	5	&	&	CCONJ
ajfa-11407	240	6	vanstraelen	vanstraelen	PROPN
ajfa-11407	240	7	(	(	PUNCT
ajfa-11407	240	8	2005	2005	NUM
ajfa-11407	240	9	)	)	PUNCT
ajfa-11407	240	10	.	.	PUNCT
ajfa-11407	241	1	earnings	earning	NOUN
ajfa-11407	241	2	management	management	NOUN
ajfa-11407	241	3	under	under	ADP
ajfa-11407	241	4	german	german	ADJ
ajfa-11407	241	5	gaap	gaap	NOUN
ajfa-11407	241	6	and	and	CCONJ
ajfa-11407	241	7	ifrs	ifrs	PROPN
ajfa-11407	241	8	.	.	PUNCT
ajfa-11407	242	1	the	the	DET
ajfa-11407	242	2	european	european	PROPN
ajfa-11407	242	3	accounting	accounting	PROPN
ajfa-11407	242	4	review	review	PROPN
ajfa-11407	242	5	,	,	PUNCT
ajfa-11407	242	6	14(1	14(1	NUM
ajfa-11407	242	7	)	)	PUNCT
ajfa-11407	242	8	,	,	PUNCT
ajfa-11407	242	9	155	155	NUM
ajfa-11407	242	10	-	-	SYM
ajfa-11407	242	11	180	180	NUM
ajfa-11407	242	12	.	.	PUNCT
ajfa-11407	243	1	tyrrall	tyrrall	PROPN
ajfa-11407	243	2	,	,	PUNCT
ajfa-11407	243	3	d.	d.	PROPN
ajfa-11407	243	4	,	,	PUNCT
ajfa-11407	243	5	woodward	woodward	PROPN
ajfa-11407	243	6	,	,	PUNCT
ajfa-11407	243	7	d.	d.	PROPN
ajfa-11407	243	8	,	,	PUNCT
ajfa-11407	243	9	&	&	CCONJ
ajfa-11407	243	10	rakhimbekova	rakhimbekova	PROPN
ajfa-11407	243	11	,	,	PUNCT
ajfa-11407	243	12	a.	a.	NOUN
ajfa-11407	243	13	(	(	PUNCT
ajfa-11407	243	14	2007	2007	NUM
ajfa-11407	243	15	)	)	PUNCT
ajfa-11407	243	16	.	.	PUNCT
ajfa-11407	244	1	the	the	DET
ajfa-11407	244	2	relevance	relevance	NOUN
ajfa-11407	244	3	of	of	ADP
ajfa-11407	244	4	international	international	ADJ
ajfa-11407	244	5	financial	financial	ADJ
ajfa-11407	244	6	reporting	reporting	NOUN
ajfa-11407	244	7	standards	standard	NOUN
ajfa-11407	244	8	to	to	ADP
ajfa-11407	244	9	a	a	DET
ajfa-11407	244	10	developing	develop	VERB
ajfa-11407	244	11	country	country	NOUN
ajfa-11407	244	12	:	:	PUNCT
ajfa-11407	244	13	evidence	evidence	NOUN
ajfa-11407	244	14	from	from	ADP
ajfa-11407	244	15	kazakhstan	kazakhstan	PROPN
ajfa-11407	244	16	.	.	PUNCT
ajfa-11407	245	1	international	international	ADJ
ajfa-11407	245	2	journal	journal	PROPN
ajfa-11407	245	3	of	of	ADP
ajfa-11407	245	4	accounting	accounting	NOUN
ajfa-11407	245	5	,	,	PUNCT
ajfa-11407	245	6	42	42	NUM
ajfa-11407	245	7	,	,	PUNCT
ajfa-11407	245	8	82	82	NUM
ajfa-11407	245	9	-	-	SYM
ajfa-11407	245	10	110	110	NUM
ajfa-11407	245	11	.	.	PUNCT
ajfa-11407	246	1	https://doi.org/10.1016/j.intacc.2006.12.004	https://doi.org/10.1016/j.intacc.2006.12.004	PROPN
ajfa-11407	246	2	xiang	xiang	PROPN
ajfa-11407	246	3	,	,	PUNCT
ajfa-11407	246	4	b.	b.	PROPN
ajfa-11407	246	5	(	(	PUNCT
ajfa-11407	246	6	1998	1998	NUM
ajfa-11407	246	7	)	)	PUNCT
ajfa-11407	246	8	.	.	PUNCT
ajfa-11407	247	1	institutional	institutional	ADJ
ajfa-11407	247	2	factors	factor	NOUN
ajfa-11407	247	3	influencing	influence	VERB
ajfa-11407	247	4	china	china	PROPN
ajfa-11407	247	5	’s	’s	PART
ajfa-11407	247	6	accounting	accounting	NOUN
ajfa-11407	247	7	reforms	reform	NOUN
ajfa-11407	247	8	and	and	CCONJ
ajfa-11407	247	9	standards	standard	NOUN
ajfa-11407	247	10	”	"	PUNCT
ajfa-11407	247	11	.	.	PUNCT
ajfa-11407	248	1	accounting	accounting	NOUN
ajfa-11407	248	2	horizons	horizon	NOUN
ajfa-11407	248	3	,	,	PUNCT
ajfa-11407	248	4	vol.12	vol.12	NOUN
ajfa-11407	248	5	,	,	PUNCT
ajfa-11407	248	6	pp.105	pp.105	PROPN
ajfa-11407	248	7	-	-	PUNCT
ajfa-11407	248	8	119	119	PROPN
ajfa-11407	248	9	.	.	PUNCT
ajfa-11407	248	10	zakari	zakari	PROPN
ajfa-11407	248	11	,	,	PUNCT
ajfa-11407	248	12	m.	m.	NOUN
ajfa-11407	248	13	(	(	PUNCT
ajfa-11407	248	14	2006	2006	NUM
ajfa-11407	248	15	)	)	PUNCT
ajfa-11407	248	16	.	.	PUNCT
ajfa-11407	249	1	“	"	PUNCT
ajfa-11407	249	2	an	an	DET
ajfa-11407	249	3	assessment	assessment	NOUN
ajfa-11407	249	4	of	of	ADP
ajfa-11407	249	5	depreciation	depreciation	NOUN
ajfa-11407	249	6	practice	practice	NOUN
ajfa-11407	249	7	in	in	ADP
ajfa-11407	249	8	nigeria	nigeria	PROPN
ajfa-11407	249	9	commercial	commercial	ADJ
ajfa-11407	249	10	banks	bank	NOUN
ajfa-11407	249	11	”	"	PUNCT
ajfa-11407	249	12	.	.	PUNCT
ajfa-11407	250	1	unpublished	unpublished	ADJ
ajfa-11407	250	2	project	project	NOUN
ajfa-11407	250	3	,	,	PUNCT
ajfa-11407	250	4	for	for	ADP
ajfa-11407	250	5	a	a	DET
ajfa-11407	250	6	partial	partial	ADJ
ajfa-11407	250	7	fulfillment	fulfillment	NOUN
ajfa-11407	250	8	for	for	ADP
ajfa-11407	250	9	the	the	DET
ajfa-11407	250	10	award	award	PROPN
ajfa-11407	250	11	of	of	ADP
ajfa-11407	250	12	bachelor	bachelor	NOUN
ajfa-11407	250	13	degree	degree	NOUN
ajfa-11407	250	14	,	,	PUNCT
ajfa-11407	250	15	bayero	bayero	PROPN
ajfa-11407	250	16	university	university	PROPN
ajfa-11407	250	17	kano	kano	PROPN
ajfa-11407	250	18	,	,	PUNCT
ajfa-11407	250	19	nigeria	nigeria	PROPN
ajfa-11407	250	20	https://doi.org/10.1016/s0020-7063(99)80006-5	https://doi.org/10.1016/s0020-7063(99)80006-5	PROPN
ajfa-11407	250	21	https://doi.org/10.1111/1467-6281.00028	https://doi.org/10.1111/1467-6281.00028	PROPN
ajfa-11407	250	22	https://doi.org/10.1080/00014788.2006.9730023	https://doi.org/10.1080/00014788.2006.9730023	PROPN
ajfa-11407	250	23	https://doi.org/10.1080/09638180701706732	https://doi.org/10.1080/09638180701706732	NOUN
ajfa-11407	250	24	https://doi.org/10.1016/j.intacc.2006.12.004	https://doi.org/10.1016/j.intacc.2006.12.004	NOUN