id	sid	tid	token	lemma	pos
ajfa-11492	1	1	microsoft	microsoft	PROPN
ajfa-11492	1	2	word	word	NOUN
ajfa-11492	1	3	11492	11492	NUM
ajfa-11492	1	4	-	-	SYM
ajfa-11492	1	5	42293	42293	NUM
ajfa-11492	1	6	-	-	PUNCT
ajfa-11492	1	7	1	1	NUM
ajfa-11492	1	8	-	-	PUNCT
ajfa-11492	1	9	sm	sm	NOUN
ajfa-11492	1	10	-	-	PUNCT
ajfa-11492	1	11	writer2	writer2	VERB
ajfa-11492	1	12	-	-	ADJ
ajfa-11492	1	13	new	new	ADJ
ajfa-11492	1	14	-	-	PUNCT
ajfa-11492	1	15	final	final	ADJ
ajfa-11492	1	16	asian	asian	ADJ
ajfa-11492	1	17	journal	journal	NOUN
ajfa-11492	1	18	of	of	ADP
ajfa-11492	1	19	finance	finance	PROPN
ajfa-11492	1	20	&	&	CCONJ
ajfa-11492	1	21	accounting	accounting	PROPN
ajfa-11492	1	22	issn	issn	PROPN
ajfa-11492	1	23	1946	1946	NUM
ajfa-11492	1	24	-	-	PUNCT
ajfa-11492	1	25	052x	052x	PROPN
ajfa-11492	1	26	2017	2017	NUM
ajfa-11492	1	27	,	,	PUNCT
ajfa-11492	1	28	vol	vol	NOUN
ajfa-11492	1	29	.	.	NOUN
ajfa-11492	1	30	9	9	NUM
ajfa-11492	1	31	,	,	PUNCT
ajfa-11492	1	32	no	no	NOUN
ajfa-11492	1	33	.	.	NOUN
ajfa-11492	1	34	2	2	NUM
ajfa-11492	1	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	1	36	1	1	NUM
ajfa-11492	1	37	a	a	DET
ajfa-11492	1	38	literature	literature	NOUN
ajfa-11492	1	39	review	review	NOUN
ajfa-11492	1	40	on	on	ADP
ajfa-11492	1	41	ohlson	ohlson	NOUN
ajfa-11492	1	42	(	(	PUNCT
ajfa-11492	1	43	1995	1995	NUM
ajfa-11492	1	44	)	)	PUNCT
ajfa-11492	1	45	pooja	pooja	PROPN
ajfa-11492	1	46	kumari	kumari	PROPN
ajfa-11492	1	47	research	research	NOUN
ajfa-11492	1	48	scholar	scholar	NOUN
ajfa-11492	1	49	,	,	PUNCT
ajfa-11492	1	50	indian	indian	PROPN
ajfa-11492	1	51	institute	institute	PROPN
ajfa-11492	1	52	of	of	ADP
ajfa-11492	1	53	technology	technology	PROPN
ajfa-11492	1	54	,	,	PUNCT
ajfa-11492	1	55	kharagpur	kharagpur	PROPN
ajfa-11492	1	56	(	(	PUNCT
ajfa-11492	1	57	india	india	PROPN
ajfa-11492	1	58	)	)	PUNCT
ajfa-11492	1	59	e	e	NOUN
ajfa-11492	1	60	-	-	NOUN
ajfa-11492	1	61	mail	mail	NOUN
ajfa-11492	1	62	:	:	PUNCT
ajfa-11492	1	63	pooja.kumari@vgsom.iitkgp.ernet.in	pooja.kumari@vgsom.iitkgp.ernet.in	ADV
ajfa-11492	1	64	chandra	chandra	PROPN
ajfa-11492	1	65	sekharmishra	sekharmishra	ADV
ajfa-11492	1	66	associate	associate	PROPN
ajfa-11492	1	67	professor	professor	PROPN
ajfa-11492	1	68	,	,	PUNCT
ajfa-11492	1	69	indian	indian	PROPN
ajfa-11492	1	70	institute	institute	PROPN
ajfa-11492	1	71	of	of	ADP
ajfa-11492	1	72	technology	technology	PROPN
ajfa-11492	1	73	,	,	PUNCT
ajfa-11492	1	74	kharagpur	kharagpur	PROPN
ajfa-11492	1	75	(	(	PUNCT
ajfa-11492	1	76	india	india	PROPN
ajfa-11492	1	77	)	)	PUNCT
ajfa-11492	1	78	e	e	NOUN
ajfa-11492	1	79	-	-	NOUN
ajfa-11492	1	80	mail	mail	NOUN
ajfa-11492	1	81	:	:	PUNCT
ajfa-11492	1	82	csmishra@vgsom.iitkgp.ernet.in	csmishra@vgsom.iitkgp.ernet.in	PROPN
ajfa-11492	1	83	received	receive	VERB
ajfa-11492	1	84	:	:	PUNCT
ajfa-11492	1	85	july3	july3	PROPN
ajfa-11492	1	86	,	,	PUNCT
ajfa-11492	1	87	2017	2017	NUM
ajfa-11492	1	88	accepted	accept	VERB
ajfa-11492	1	89	:	:	PUNCT
ajfa-11492	1	90	august2	august2	ADJ
ajfa-11492	1	91	,	,	PUNCT
ajfa-11492	1	92	2017	2017	NUM
ajfa-11492	1	93	published	publish	VERB
ajfa-11492	1	94	:	:	PUNCT
ajfa-11492	1	95	december	december	PROPN
ajfa-11492	1	96	1	1	NUM
ajfa-11492	1	97	,	,	PUNCT
ajfa-11492	1	98	2017	2017	NUM
ajfa-11492	1	99	doi:10.5296	doi:10.5296	NOUN
ajfa-11492	1	100	/	/	SYM
ajfa-11492	1	101	ajfa.v9i2.11492	ajfa.v9i2.11492	PROPN
ajfa-11492	1	102	url	url	PROPN
ajfa-11492	1	103	:	:	PUNCT
ajfa-11492	1	104	https://doi.org/10.5296/ajfa.v9i2.11492	https://doi.org/10.5296/ajfa.v9i2.11492	PROPN
ajfa-11492	1	105	abstract	abstract	ADJ
ajfa-11492	1	106	this	this	DET
ajfa-11492	1	107	paper	paper	NOUN
ajfa-11492	1	108	presents	present	VERB
ajfa-11492	1	109	the	the	DET
ajfa-11492	1	110	review	review	NOUN
ajfa-11492	1	111	of	of	ADP
ajfa-11492	1	112	the	the	DET
ajfa-11492	1	113	literature	literature	NOUN
ajfa-11492	1	114	focussed	focusse	VERB
ajfa-11492	1	115	on	on	ADP
ajfa-11492	1	116	ohlson	ohlson	PROPN
ajfa-11492	1	117	,	,	PUNCT
ajfa-11492	1	118	j.a	j.a	PROPN
ajfa-11492	1	119	.	.	PROPN
ajfa-11492	1	120	,	,	PUNCT
ajfa-11492	1	121	1995	1995	NUM
ajfa-11492	1	122	.	.	PUNCT
ajfa-11492	2	1	(	(	PUNCT
ajfa-11492	2	2	earnings	earning	NOUN
ajfa-11492	2	3	,	,	PUNCT
ajfa-11492	2	4	book	book	NOUN
ajfa-11492	2	5	values	value	NOUN
ajfa-11492	2	6	and	and	CCONJ
ajfa-11492	2	7	dividends	dividend	NOUN
ajfa-11492	2	8	in	in	ADP
ajfa-11492	2	9	security	security	NOUN
ajfa-11492	2	10	valuation	valuation	NOUN
ajfa-11492	2	11	.	.	PUNCT
ajfa-11492	3	1	contemporary	contemporary	ADJ
ajfa-11492	3	2	accounting	accounting	PROPN
ajfa-11492	3	3	research	research	PROPN
ajfa-11492	3	4	11	11	NUM
ajfa-11492	3	5	,	,	PUNCT
ajfa-11492	3	6	661—687	661—687	NOUN
ajfa-11492	3	7	)	)	PUNCT
ajfa-11492	3	8	.	.	PUNCT
ajfa-11492	4	1	firstly	firstly	ADV
ajfa-11492	4	2	an	an	DET
ajfa-11492	4	3	overview	overview	NOUN
ajfa-11492	4	4	then	then	ADV
ajfa-11492	4	5	theoretical	theoretical	ADJ
ajfa-11492	4	6	and	and	CCONJ
ajfa-11492	4	7	empiricalresearch	empiricalresearch	VERB
ajfa-11492	4	8	directly	directly	ADV
ajfa-11492	4	9	related	relate	VERB
ajfa-11492	4	10	to	to	ADP
ajfa-11492	4	11	this	this	DET
ajfa-11492	4	12	work	work	NOUN
ajfa-11492	4	13	are	be	AUX
ajfa-11492	4	14	presented	present	VERB
ajfa-11492	4	15	,	,	PUNCT
ajfa-11492	4	16	based	base	VERB
ajfa-11492	4	17	on	on	ADP
ajfa-11492	4	18	articles	article	NOUN
ajfa-11492	4	19	cited	cite	VERB
ajfa-11492	4	20	this	this	DET
ajfa-11492	4	21	work	work	NOUN
ajfa-11492	4	22	.	.	PUNCT
ajfa-11492	5	1	further	far	ADV
ajfa-11492	5	2	,	,	PUNCT
ajfa-11492	5	3	some	some	DET
ajfa-11492	5	4	bibliometric	bibliometric	ADJ
ajfa-11492	5	5	facts	fact	NOUN
ajfa-11492	5	6	about	about	ADP
ajfa-11492	5	7	the	the	DET
ajfa-11492	5	8	study	study	NOUN
ajfa-11492	5	9	are	be	AUX
ajfa-11492	5	10	added	add	VERB
ajfa-11492	5	11	.	.	PUNCT
ajfa-11492	6	1	the	the	DET
ajfa-11492	6	2	bibliometric	bibliometric	ADJ
ajfa-11492	6	3	analysis	analysis	NOUN
ajfa-11492	6	4	is	be	AUX
ajfa-11492	6	5	based	base	VERB
ajfa-11492	6	6	on	on	ADP
ajfa-11492	6	7	twelve	twelve	NUM
ajfa-11492	6	8	reputed	repute	VERB
ajfa-11492	6	9	journals	journal	NOUN
ajfa-11492	6	10	of	of	ADP
ajfa-11492	6	11	accounting	accounting	NOUN
ajfa-11492	6	12	:	:	PUNCT
ajfa-11492	6	13	journal	journal	NOUN
ajfa-11492	6	14	of	of	ADP
ajfa-11492	6	15	accounting	accounting	NOUN
ajfa-11492	6	16	research	research	NOUN
ajfa-11492	6	17	,	,	PUNCT
ajfa-11492	6	18	journal	journal	NOUN
ajfa-11492	6	19	of	of	ADP
ajfa-11492	6	20	accounting	accounting	NOUN
ajfa-11492	6	21	and	and	CCONJ
ajfa-11492	6	22	economics	economic	NOUN
ajfa-11492	6	23	,	,	PUNCT
ajfa-11492	6	24	the	the	DET
ajfa-11492	6	25	accounting	accounting	NOUN
ajfa-11492	6	26	review	review	NOUN
ajfa-11492	6	27	,	,	PUNCT
ajfa-11492	6	28	contemporary	contemporary	ADJ
ajfa-11492	6	29	accounting	accounting	NOUN
ajfa-11492	6	30	research	research	NOUN
ajfa-11492	6	31	,	,	PUNCT
ajfa-11492	6	32	review	review	NOUN
ajfa-11492	6	33	of	of	ADP
ajfa-11492	6	34	accounting	accounting	NOUN
ajfa-11492	6	35	studies	study	NOUN
ajfa-11492	6	36	,	,	PUNCT
ajfa-11492	6	37	journal	journal	NOUN
ajfa-11492	6	38	of	of	ADP
ajfa-11492	6	39	business	business	NOUN
ajfa-11492	6	40	finance	finance	NOUN
ajfa-11492	6	41	and	and	CCONJ
ajfa-11492	6	42	accounting	accounting	NOUN
ajfa-11492	6	43	,	,	PUNCT
ajfa-11492	6	44	accounting	accounting	NOUN
ajfa-11492	6	45	horizons	horizon	NOUN
ajfa-11492	6	46	,	,	PUNCT
ajfa-11492	6	47	the	the	DET
ajfa-11492	6	48	european	european	PROPN
ajfa-11492	6	49	accounting	accounting	PROPN
ajfa-11492	6	50	review	review	PROPN
ajfa-11492	6	51	,	,	PUNCT
ajfa-11492	6	52	journal	journal	NOUN
ajfa-11492	6	53	of	of	ADP
ajfa-11492	6	54	accounting	accounting	NOUN
ajfa-11492	6	55	auditing	auditing	NOUN
ajfa-11492	6	56	and	and	CCONJ
ajfa-11492	6	57	finance	finance	NOUN
ajfa-11492	6	58	,	,	PUNCT
ajfa-11492	6	59	accounting	accounting	NOUN
ajfa-11492	6	60	and	and	CCONJ
ajfa-11492	6	61	business	business	NOUN
ajfa-11492	6	62	research	research	NOUN
ajfa-11492	6	63	,	,	PUNCT
ajfa-11492	6	64	a	a	DET
ajfa-11492	6	65	journal	journal	NOUN
ajfa-11492	6	66	of	of	ADP
ajfa-11492	6	67	accounting	accounting	NOUN
ajfa-11492	6	68	,	,	PUNCT
ajfa-11492	6	69	finance	finance	NOUN
ajfa-11492	6	70	and	and	CCONJ
ajfa-11492	6	71	business	business	NOUN
ajfa-11492	6	72	studies	study	NOUN
ajfa-11492	6	73	and	and	CCONJ
ajfa-11492	6	74	the	the	DET
ajfa-11492	6	75	international	international	ADJ
ajfa-11492	6	76	journal	journal	NOUN
ajfa-11492	6	77	of	of	ADP
ajfa-11492	6	78	accounting	accounting	NOUN
ajfa-11492	6	79	.	.	PUNCT
ajfa-11492	7	1	our	our	PRON
ajfa-11492	7	2	findings	finding	NOUN
ajfa-11492	7	3	of	of	ADP
ajfa-11492	7	4	bibliometric	bibliometric	ADJ
ajfa-11492	7	5	facts	fact	NOUN
ajfa-11492	7	6	come	come	VERB
ajfa-11492	7	7	up	up	ADP
ajfa-11492	7	8	with	with	ADP
ajfa-11492	7	9	most	most	ADV
ajfa-11492	7	10	influenced	influence	VERB
ajfa-11492	7	11	author	author	NOUN
ajfa-11492	7	12	,	,	PUNCT
ajfa-11492	7	13	university	university	NOUN
ajfa-11492	7	14	and	and	CCONJ
ajfa-11492	7	15	country	country	NOUN
ajfa-11492	7	16	by	by	ADP
ajfa-11492	7	17	ohlson	ohlson	NOUN
ajfa-11492	7	18	(	(	PUNCT
ajfa-11492	7	19	1995	1995	NUM
ajfa-11492	7	20	)	)	PUNCT
ajfa-11492	7	21	and	and	CCONJ
ajfa-11492	7	22	followed	follow	VERB
ajfa-11492	7	23	by	by	ADP
ajfa-11492	7	24	keyword	keyword	NOUN
ajfa-11492	7	25	analysis	analysis	NOUN
ajfa-11492	7	26	.	.	PUNCT
ajfa-11492	8	1	keywords	keyword	NOUN
ajfa-11492	8	2	:	:	PUNCT
ajfa-11492	8	3	ohlson	ohlson	NOUN
ajfa-11492	8	4	(	(	PUNCT
ajfa-11492	8	5	1995	1995	NUM
ajfa-11492	8	6	)	)	PUNCT
ajfa-11492	8	7	;	;	PUNCT
ajfa-11492	8	8	theoretical	theoretical	ADJ
ajfa-11492	8	9	review	review	NOUN
ajfa-11492	8	10	,	,	PUNCT
ajfa-11492	8	11	empirical	empirical	ADJ
ajfa-11492	8	12	review	review	NOUN
ajfa-11492	8	13	;	;	PUNCT
ajfa-11492	8	14	bibliometric	bibliometric	ADJ
ajfa-11492	8	15	facts	fact	NOUN
ajfa-11492	8	16	,	,	PUNCT
ajfa-11492	8	17	keyword	keyword	NOUN
ajfa-11492	8	18	analysis	analysis	NOUN
ajfa-11492	8	19	asian	asian	ADJ
ajfa-11492	8	20	journal	journal	NOUN
ajfa-11492	8	21	of	of	ADP
ajfa-11492	8	22	finance	finance	PROPN
ajfa-11492	8	23	&	&	CCONJ
ajfa-11492	8	24	accounting	accounting	PROPN
ajfa-11492	8	25	issn	issn	PROPN
ajfa-11492	8	26	1946	1946	NUM
ajfa-11492	8	27	-	-	PUNCT
ajfa-11492	8	28	052x	052x	PROPN
ajfa-11492	8	29	2017	2017	NUM
ajfa-11492	8	30	,	,	PUNCT
ajfa-11492	8	31	vol	vol	NOUN
ajfa-11492	8	32	.	.	NOUN
ajfa-11492	8	33	9	9	NUM
ajfa-11492	8	34	,	,	PUNCT
ajfa-11492	8	35	no	no	NOUN
ajfa-11492	8	36	.	.	NOUN
ajfa-11492	8	37	2	2	NUM
ajfa-11492	8	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	8	39	2	2	NUM
ajfa-11492	8	40	1	1	NUM
ajfa-11492	8	41	.	.	PUNCT
ajfa-11492	9	1	introduction	introduction	NOUN
ajfa-11492	9	2	the	the	DET
ajfa-11492	9	3	active	active	ADJ
ajfa-11492	9	4	investor	investor	NOUN
ajfa-11492	9	5	is	be	AUX
ajfa-11492	9	6	usually	usually	ADV
ajfa-11492	9	7	interested	interested	ADJ
ajfa-11492	9	8	in	in	ADP
ajfa-11492	9	9	reported	report	VERB
ajfa-11492	9	10	financial	financial	ADJ
ajfa-11492	9	11	statements	statement	NOUN
ajfa-11492	9	12	and	and	CCONJ
ajfa-11492	9	13	their	their	PRON
ajfa-11492	9	14	analysis	analysis	NOUN
ajfa-11492	9	15	to	to	ADP
ajfa-11492	9	16	evaluation	evaluation	NOUN
ajfa-11492	9	17	the	the	DET
ajfa-11492	9	18	fundamental	fundamental	ADJ
ajfa-11492	9	19	value	value	NOUN
ajfa-11492	9	20	or	or	CCONJ
ajfa-11492	9	21	the	the	DET
ajfa-11492	9	22	exact	exact	ADJ
ajfa-11492	9	23	worth	worth	NOUN
ajfa-11492	9	24	of	of	ADP
ajfa-11492	9	25	the	the	DET
ajfa-11492	9	26	firm	firm	NOUN
ajfa-11492	9	27	.	.	PUNCT
ajfa-11492	10	1	on	on	ADP
ajfa-11492	10	2	the	the	DET
ajfa-11492	10	3	other	other	ADJ
ajfa-11492	10	4	side	side	NOUN
ajfa-11492	10	5	,	,	PUNCT
ajfa-11492	10	6	according	accord	VERB
ajfa-11492	10	7	to	to	ADP
ajfa-11492	10	8	international	international	ADJ
ajfa-11492	10	9	accounting	accounting	NOUN
ajfa-11492	10	10	standard	standard	PROPN
ajfa-11492	10	11	board	board	PROPN
ajfa-11492	10	12	(	(	PUNCT
ajfa-11492	10	13	1989	1989	NUM
ajfa-11492	10	14	)	)	PUNCT
ajfa-11492	10	15	,	,	PUNCT
ajfa-11492	10	16	the	the	DET
ajfa-11492	10	17	primary	primary	ADJ
ajfa-11492	10	18	aim	aim	NOUN
ajfa-11492	10	19	of	of	ADP
ajfa-11492	10	20	financial	financial	ADJ
ajfa-11492	10	21	reporting	reporting	NOUN
ajfa-11492	10	22	is	be	AUX
ajfa-11492	10	23	to	to	PART
ajfa-11492	10	24	offer	offer	VERB
ajfa-11492	10	25	relevant	relevant	ADJ
ajfa-11492	10	26	accounting	accounting	NOUN
ajfa-11492	10	27	information	information	NOUN
ajfa-11492	10	28	to	to	ADP
ajfa-11492	10	29	the	the	DET
ajfa-11492	10	30	participants	participant	NOUN
ajfa-11492	10	31	of	of	ADP
ajfa-11492	10	32	thecapital	thecapital	ADJ
ajfa-11492	10	33	market	market	NOUN
ajfa-11492	10	34	.	.	PUNCT
ajfa-11492	11	1	so	so	SCONJ
ajfa-11492	11	2	that	that	SCONJ
ajfa-11492	11	3	they	they	PRON
ajfa-11492	11	4	can	can	AUX
ajfa-11492	11	5	use	use	VERB
ajfa-11492	11	6	it	it	PRON
ajfa-11492	11	7	for	for	ADP
ajfa-11492	11	8	investment	investment	NOUN
ajfa-11492	11	9	decision	decision	NOUN
ajfa-11492	11	10	-	-	PUNCT
ajfa-11492	11	11	making	making	NOUN
ajfa-11492	11	12	.	.	PUNCT
ajfa-11492	12	1	basically	basically	ADV
ajfa-11492	12	2	,	,	PUNCT
ajfa-11492	12	3	ohlson	ohlson	NOUN
ajfa-11492	12	4	(	(	PUNCT
ajfa-11492	12	5	1995	1995	NUM
ajfa-11492	12	6	)	)	PUNCT
ajfa-11492	12	7	given	give	VERB
ajfa-11492	12	8	a	a	DET
ajfa-11492	12	9	firm	firm	ADJ
ajfa-11492	12	10	valuation	valuation	NOUN
ajfa-11492	12	11	concept	concept	NOUN
ajfa-11492	12	12	linking	link	VERB
ajfa-11492	12	13	these	these	DET
ajfa-11492	12	14	two	two	NUM
ajfa-11492	12	15	sides	side	NOUN
ajfa-11492	12	16	.	.	PUNCT
ajfa-11492	13	1	in	in	ADP
ajfa-11492	13	2	this	this	DET
ajfa-11492	13	3	paper	paper	NOUN
ajfa-11492	13	4	,	,	PUNCT
ajfa-11492	13	5	we	we	PRON
ajfa-11492	13	6	have	have	AUX
ajfa-11492	13	7	reviewed	review	VERB
ajfa-11492	13	8	the	the	DET
ajfa-11492	13	9	literature	literature	NOUN
ajfa-11492	13	10	revolves	revolve	VERB
ajfa-11492	13	11	around	around	ADP
ajfa-11492	13	12	the	the	DET
ajfa-11492	13	13	landmark	landmark	NOUN
ajfa-11492	13	14	study	study	NOUN
ajfa-11492	13	15	of	of	ADP
ajfa-11492	13	16	ohlson	ohlson	NOUN
ajfa-11492	13	17	(	(	PUNCT
ajfa-11492	13	18	ohlson	ohlson	PROPN
ajfa-11492	13	19	,	,	PUNCT
ajfa-11492	13	20	j.a	j.a	PROPN
ajfa-11492	13	21	.	.	PROPN
ajfa-11492	13	22	,	,	PUNCT
ajfa-11492	13	23	1995	1995	NUM
ajfa-11492	13	24	.	.	PUNCT
ajfa-11492	14	1	earnings	earning	NOUN
ajfa-11492	14	2	,	,	PUNCT
ajfa-11492	14	3	book	book	NOUN
ajfa-11492	14	4	values	value	NOUN
ajfa-11492	14	5	,	,	PUNCT
ajfa-11492	14	6	and	and	CCONJ
ajfa-11492	14	7	dividends	dividend	NOUN
ajfa-11492	14	8	in	in	ADP
ajfa-11492	14	9	security	security	NOUN
ajfa-11492	14	10	valuation	valuation	NOUN
ajfa-11492	14	11	.	.	PUNCT
ajfa-11492	15	1	contemporary	contemporary	ADJ
ajfa-11492	15	2	accounting	accounting	PROPN
ajfa-11492	15	3	research	research	PROPN
ajfa-11492	15	4	11	11	NUM
ajfa-11492	15	5	,	,	PUNCT
ajfa-11492	15	6	661—687	661—687	PROPN
ajfa-11492	15	7	)	)	PUNCT
ajfa-11492	15	8	which	which	PRON
ajfa-11492	15	9	comes	come	VERB
ajfa-11492	15	10	under	under	ADP
ajfa-11492	15	11	the	the	DET
ajfa-11492	15	12	area	area	NOUN
ajfa-11492	15	13	of	of	ADP
ajfa-11492	15	14	capital	capital	NOUN
ajfa-11492	15	15	market	market	NOUN
ajfa-11492	15	16	-	-	PUNCT
ajfa-11492	15	17	based	base	VERB
ajfa-11492	15	18	accounting	accounting	NOUN
ajfa-11492	15	19	research	research	NOUN
ajfa-11492	15	20	(	(	PUNCT
ajfa-11492	15	21	kothari	kothari	PROPN
ajfa-11492	15	22	,	,	PUNCT
ajfa-11492	15	23	2001	2001	NUM
ajfa-11492	15	24	)	)	PUNCT
ajfa-11492	15	25	.	.	PUNCT
ajfa-11492	16	1	this	this	DET
ajfa-11492	16	2	work	work	NOUN
ajfa-11492	16	3	got	get	VERB
ajfa-11492	16	4	immediate	immediate	ADJ
ajfa-11492	16	5	recognition	recognition	NOUN
ajfa-11492	16	6	with	with	ADP
ajfa-11492	16	7	avery	avery	PROPN
ajfa-11492	16	8	high	high	ADJ
ajfa-11492	16	9	number	number	NOUN
ajfa-11492	16	10	of	of	ADP
ajfa-11492	16	11	citation	citation	NOUN
ajfa-11492	16	12	.	.	PUNCT
ajfa-11492	17	1	according	accord	VERB
ajfa-11492	17	2	to	to	ADP
ajfa-11492	17	3	google	google	PROPN
ajfa-11492	17	4	scholar	scholar	NOUN
ajfa-11492	17	5	till	till	SCONJ
ajfa-11492	17	6	date	date	NOUN
ajfa-11492	17	7	,	,	PUNCT
ajfa-11492	17	8	the	the	DET
ajfa-11492	17	9	number	number	NOUN
ajfa-11492	17	10	of	of	ADP
ajfa-11492	17	11	citation	citation	NOUN
ajfa-11492	17	12	of	of	ADP
ajfa-11492	17	13	this	this	DET
ajfa-11492	17	14	study	study	NOUN
ajfa-11492	17	15	is	be	AUX
ajfa-11492	17	16	around	around	ADV
ajfa-11492	17	17	5000	5000	NUM
ajfa-11492	17	18	and	and	CCONJ
ajfa-11492	17	19	according	accord	VERB
ajfa-11492	17	20	to	to	ADP
ajfa-11492	17	21	scopus	scopus	NOUN
ajfa-11492	17	22	,	,	PUNCT
ajfa-11492	17	23	it	it	PRON
ajfa-11492	17	24	’s	’	VERB
ajfa-11492	17	25	around	around	ADP
ajfa-11492	17	26	1300	1300	NUM
ajfa-11492	17	27	.	.	PUNCT
ajfa-11492	18	1	the	the	DET
ajfa-11492	18	2	top	top	ADJ
ajfa-11492	18	3	accounting	accounting	NOUN
ajfa-11492	18	4	and	and	CCONJ
ajfa-11492	18	5	financial	financial	ADJ
ajfa-11492	18	6	journals	journal	NOUN
ajfa-11492	18	7	are	be	AUX
ajfa-11492	18	8	paying	pay	VERB
ajfa-11492	18	9	attention	attention	NOUN
ajfa-11492	18	10	to	to	ADP
ajfa-11492	18	11	this	this	DET
ajfa-11492	18	12	study	study	NOUN
ajfa-11492	18	13	.	.	PUNCT
ajfa-11492	19	1	even	even	ADV
ajfa-11492	19	2	in	in	ADP
ajfa-11492	19	3	previous	previous	ADJ
ajfa-11492	19	4	bibliometric	bibliometric	ADJ
ajfa-11492	19	5	studies	study	NOUN
ajfa-11492	19	6	,	,	PUNCT
ajfa-11492	19	7	this	this	DET
ajfa-11492	19	8	study	study	NOUN
ajfa-11492	19	9	is	be	AUX
ajfa-11492	19	10	found	find	VERB
ajfa-11492	19	11	among	among	ADP
ajfa-11492	19	12	most	most	ADV
ajfa-11492	19	13	cited	cite	VERB
ajfa-11492	19	14	work	work	NOUN
ajfa-11492	19	15	in	in	ADP
ajfa-11492	19	16	the	the	DET
ajfa-11492	19	17	field	field	NOUN
ajfa-11492	19	18	of	of	ADP
ajfa-11492	19	19	financial	financial	ADJ
ajfa-11492	19	20	accounting	accounting	NOUN
ajfa-11492	19	21	andcome	andcome	ADV
ajfa-11492	19	22	into	into	ADP
ajfa-11492	19	23	sight	sight	NOUN
ajfa-11492	19	24	with	with	ADP
ajfa-11492	19	25	multiple	multiple	ADJ
ajfa-11492	19	26	topics	topic	NOUN
ajfa-11492	19	27	or	or	CCONJ
ajfa-11492	19	28	methods	method	NOUN
ajfa-11492	19	29	(	(	PUNCT
ajfa-11492	19	30	chan	chan	PROPN
ajfa-11492	19	31	&	&	CCONJ
ajfa-11492	19	32	liano	liano	PROPN
ajfa-11492	19	33	,	,	PUNCT
ajfa-11492	19	34	2009	2009	NUM
ajfa-11492	19	35	;	;	PUNCT
ajfa-11492	19	36	dunbar	dunbar	PROPN
ajfa-11492	19	37	&	&	CCONJ
ajfa-11492	19	38	weber	weber	PROPN
ajfa-11492	19	39	,	,	PUNCT
ajfa-11492	19	40	2014	2014	NUM
ajfa-11492	19	41	)	)	PUNCT
ajfa-11492	19	42	.	.	PUNCT
ajfa-11492	20	1	the	the	DET
ajfa-11492	20	2	approach	approach	NOUN
ajfa-11492	20	3	we	we	PRON
ajfa-11492	20	4	adopted	adopt	VERB
ajfa-11492	20	5	for	for	ADP
ajfa-11492	20	6	this	this	DET
ajfa-11492	20	7	review	review	NOUN
ajfa-11492	20	8	involves	involve	VERB
ajfa-11492	20	9	a	a	DET
ajfa-11492	20	10	study	study	NOUN
ajfa-11492	20	11	of	of	ADP
ajfa-11492	20	12	the	the	DET
ajfa-11492	20	13	literature	literature	NOUN
ajfa-11492	20	14	using	use	VERB
ajfa-11492	20	15	ohlson	ohlson	NOUN
ajfa-11492	20	16	(	(	PUNCT
ajfa-11492	20	17	1995	1995	NUM
ajfa-11492	20	18	)	)	PUNCT
ajfa-11492	20	19	as	as	ADP
ajfa-11492	20	20	a	a	DET
ajfa-11492	20	21	base	base	NOUN
ajfa-11492	20	22	study	study	NOUN
ajfa-11492	20	23	.	.	PUNCT
ajfa-11492	21	1	we	we	PRON
ajfa-11492	21	2	have	have	AUX
ajfa-11492	21	3	reviewed	review	VERB
ajfa-11492	21	4	previous	previous	ADJ
ajfa-11492	21	5	literaturebased	literaturebase	VERB
ajfa-11492	21	6	on	on	ADP
ajfa-11492	21	7	assumptions	assumption	NOUN
ajfa-11492	21	8	,	,	PUNCT
ajfa-11492	21	9	theory	theory	NOUN
ajfa-11492	21	10	,	,	PUNCT
ajfa-11492	21	11	and	and	CCONJ
ajfa-11492	21	12	results	result	VERB
ajfa-11492	21	13	ofohlson	ofohlson	PROPN
ajfa-11492	21	14	(	(	PUNCT
ajfa-11492	21	15	1995	1995	NUM
ajfa-11492	21	16	)	)	PUNCT
ajfa-11492	21	17	.	.	PUNCT
ajfa-11492	22	1	then	then	ADV
ajfa-11492	22	2	,	,	PUNCT
ajfa-11492	22	3	we	we	PRON
ajfa-11492	22	4	have	have	AUX
ajfa-11492	22	5	discussed	discuss	VERB
ajfa-11492	22	6	the	the	DET
ajfa-11492	22	7	theoretical	theoretical	ADJ
ajfa-11492	22	8	and	and	CCONJ
ajfa-11492	22	9	empirical	empirical	ADJ
ajfa-11492	22	10	evaluation	evaluation	NOUN
ajfa-11492	22	11	,	,	PUNCT
ajfa-11492	22	12	criticism	criticism	NOUN
ajfa-11492	22	13	and	and	CCONJ
ajfa-11492	22	14	appraisal	appraisal	NOUN
ajfa-11492	22	15	of	of	ADP
ajfa-11492	22	16	this	this	DET
ajfa-11492	22	17	study	study	NOUN
ajfa-11492	22	18	so	so	ADV
ajfa-11492	22	19	far	far	ADV
ajfa-11492	22	20	.	.	PUNCT
ajfa-11492	23	1	thereafter	thereafter	ADV
ajfa-11492	23	2	,	,	PUNCT
ajfa-11492	23	3	we	we	PRON
ajfa-11492	23	4	have	have	AUX
ajfa-11492	23	5	investigated	investigate	VERB
ajfa-11492	23	6	some	some	DET
ajfa-11492	23	7	bibliometric	bibliometric	ADJ
ajfa-11492	23	8	facts	fact	NOUN
ajfa-11492	23	9	about	about	ADP
ajfa-11492	23	10	o’95	o’95	VERB
ajfa-11492	23	11	to	to	PART
ajfa-11492	23	12	verify	verify	VERB
ajfa-11492	23	13	qualitative	qualitative	ADJ
ajfa-11492	23	14	findings	finding	NOUN
ajfa-11492	23	15	.	.	PUNCT
ajfa-11492	24	1	the	the	DET
ajfa-11492	24	2	primary	primary	ADJ
ajfa-11492	24	3	objective	objective	NOUN
ajfa-11492	24	4	of	of	ADP
ajfa-11492	24	5	this	this	DET
ajfa-11492	24	6	review	review	NOUN
ajfa-11492	24	7	is	be	AUX
ajfa-11492	24	8	to	to	PART
ajfa-11492	24	9	construct	construct	VERB
ajfa-11492	24	10	an	an	DET
ajfa-11492	24	11	academically	academically	ADV
ajfa-11492	24	12	valuable	valuable	ADJ
ajfa-11492	24	13	work	work	NOUN
ajfa-11492	24	14	for	for	ADP
ajfa-11492	24	15	doctoral	doctoral	ADJ
ajfa-11492	24	16	students	student	NOUN
ajfa-11492	24	17	,	,	PUNCT
ajfa-11492	24	18	researchers	researcher	NOUN
ajfa-11492	24	19	,	,	PUNCT
ajfa-11492	24	20	and	and	CCONJ
ajfa-11492	24	21	academicians	academician	NOUN
ajfa-11492	24	22	.	.	PUNCT
ajfa-11492	25	1	this	this	DET
ajfa-11492	25	2	study	study	NOUN
ajfa-11492	25	3	extends	extend	VERB
ajfa-11492	25	4	the	the	DET
ajfa-11492	25	5	previous	previous	ADJ
ajfa-11492	25	6	comprehensive	comprehensive	ADJ
ajfa-11492	25	7	explanation	explanation	NOUN
ajfa-11492	25	8	and	and	CCONJ
ajfa-11492	25	9	discussion	discussion	NOUN
ajfa-11492	25	10	by	by	ADP
ajfa-11492	25	11	lundholm	lundholm	PROPN
ajfa-11492	25	12	(	(	PUNCT
ajfa-11492	25	13	1995	1995	NUM
ajfa-11492	25	14	)	)	PUNCT
ajfa-11492	25	15	and	and	CCONJ
ajfa-11492	25	16	lo	lo	PROPN
ajfa-11492	25	17	&	&	CCONJ
ajfa-11492	25	18	lys	lys	PROPN
ajfa-11492	25	19	(	(	PUNCT
ajfa-11492	25	20	2000).becausein	2000).becausein	NUM
ajfa-11492	25	21	their	their	PRON
ajfa-11492	25	22	studiesthey	studiesthey	NOUN
ajfa-11492	25	23	haveprovided	haveprovide	VERB
ajfa-11492	25	24	basic	basic	ADJ
ajfa-11492	25	25	concept	concept	NOUN
ajfa-11492	25	26	and	and	CCONJ
ajfa-11492	25	27	doubts	doubt	NOUN
ajfa-11492	25	28	about	about	ADP
ajfa-11492	25	29	ohlson	ohlson	NOUN
ajfa-11492	25	30	(	(	PUNCT
ajfa-11492	25	31	1995	1995	NUM
ajfa-11492	25	32	)	)	PUNCT
ajfa-11492	25	33	in	in	ADP
ajfa-11492	25	34	-	-	PUNCT
ajfa-11492	25	35	depth	depth	NOUN
ajfa-11492	25	36	.	.	PUNCT
ajfa-11492	26	1	the	the	DET
ajfa-11492	26	2	most	most	ADJ
ajfa-11492	26	3	of	of	ADP
ajfa-11492	26	4	the	the	DET
ajfa-11492	26	5	papers	paper	NOUN
ajfa-11492	26	6	reviewed	review	VERB
ajfa-11492	26	7	in	in	ADP
ajfa-11492	26	8	this	this	DET
ajfa-11492	26	9	study	study	NOUN
ajfa-11492	26	10	are	be	AUX
ajfa-11492	26	11	from	from	ADP
ajfa-11492	26	12	last	last	ADJ
ajfa-11492	26	13	two	two	NUM
ajfa-11492	26	14	decades	decade	NOUN
ajfa-11492	26	15	.	.	PUNCT
ajfa-11492	27	1	in	in	ADP
ajfa-11492	27	2	accumulation	accumulation	NOUN
ajfa-11492	27	3	to	to	PART
ajfa-11492	27	4	contribute	contribute	VERB
ajfa-11492	27	5	the	the	DET
ajfa-11492	27	6	detailed	detailed	ADJ
ajfa-11492	27	7	review	review	NOUN
ajfa-11492	27	8	of	of	ADP
ajfa-11492	27	9	research	research	NOUN
ajfa-11492	27	10	on	on	ADP
ajfa-11492	27	11	ohlson(1995	ohlson(1995	ADV
ajfa-11492	27	12	)	)	PUNCT
ajfa-11492	27	13	(	(	PUNCT
ajfa-11492	27	14	hereafter	hereafter	NOUN
ajfa-11492	27	15	o’95).we	o’95).we	NOUN
ajfa-11492	27	16	have	have	AUX
ajfa-11492	27	17	discussed	discuss	VERB
ajfa-11492	27	18	the	the	DET
ajfa-11492	27	19	origin	origin	NOUN
ajfa-11492	27	20	of	of	ADP
ajfa-11492	27	21	important	important	ADJ
ajfa-11492	27	22	ideas	idea	NOUN
ajfa-11492	27	23	and	and	CCONJ
ajfa-11492	27	24	development	development	NOUN
ajfa-11492	27	25	.	.	PUNCT
ajfa-11492	28	1	basically	basically	ADV
ajfa-11492	28	2	,	,	PUNCT
ajfa-11492	28	3	we	we	PRON
ajfa-11492	28	4	havediscussed	havediscusse	VERB
ajfa-11492	28	5	the	the	DET
ajfa-11492	28	6	theoretical	theoretical	ADJ
ajfa-11492	28	7	studies	study	NOUN
ajfa-11492	28	8	on	on	ADP
ajfa-11492	28	9	development	development	NOUN
ajfa-11492	28	10	and	and	CCONJ
ajfa-11492	28	11	addition	addition	NOUN
ajfa-11492	28	12	in	in	ADP
ajfa-11492	28	13	o’95	o’95	PROPN
ajfa-11492	28	14	.	.	PUNCT
ajfa-11492	29	1	since	since	SCONJ
ajfa-11492	29	2	validation	validation	NOUN
ajfa-11492	29	3	of	of	ADP
ajfa-11492	29	4	a	a	DET
ajfa-11492	29	5	theory	theory	NOUN
ajfa-11492	29	6	is	be	AUX
ajfa-11492	29	7	incomplete	incomplete	ADJ
ajfa-11492	29	8	without	without	ADP
ajfa-11492	29	9	empirical	empirical	ADJ
ajfa-11492	29	10	analysis	analysis	NOUN
ajfa-11492	29	11	.	.	PUNCT
ajfa-11492	30	1	therefore	therefore	ADV
ajfa-11492	30	2	,	,	PUNCT
ajfa-11492	30	3	we	we	PRON
ajfa-11492	30	4	included	include	VERB
ajfa-11492	30	5	some	some	DET
ajfa-11492	30	6	studies	study	NOUN
ajfa-11492	30	7	based	base	VERB
ajfa-11492	30	8	on	on	ADP
ajfa-11492	30	9	empirical	empirical	ADJ
ajfa-11492	30	10	analysis	analysis	NOUN
ajfa-11492	30	11	also	also	ADV
ajfa-11492	30	12	.	.	PUNCT
ajfa-11492	31	1	theaim	theaim	NOUN
ajfa-11492	31	2	of	of	ADP
ajfa-11492	31	3	thisstudy	thisstudy	NOUN
ajfa-11492	31	4	is	be	AUX
ajfa-11492	31	5	to	to	PART
ajfa-11492	31	6	provide	provide	VERB
ajfa-11492	31	7	hostile	hostile	ADJ
ajfa-11492	31	8	explanations	explanation	NOUN
ajfa-11492	31	9	for	for	ADP
ajfa-11492	31	10	the	the	DET
ajfa-11492	31	11	findings	finding	NOUN
ajfa-11492	31	12	from	from	ADP
ajfa-11492	31	13	the	the	DET
ajfa-11492	31	14	literature	literature	NOUN
ajfa-11492	31	15	.	.	PUNCT
ajfa-11492	32	1	this	this	DET
ajfa-11492	32	2	study	study	NOUN
ajfa-11492	32	3	leads	lead	VERB
ajfa-11492	32	4	towards	towards	ADP
ajfa-11492	32	5	unresolved	unresolved	ADJ
ajfa-11492	32	6	questions	question	NOUN
ajfa-11492	32	7	and	and	CCONJ
ajfa-11492	32	8	direction	direction	NOUN
ajfa-11492	32	9	for	for	ADP
ajfa-11492	32	10	further	further	ADJ
ajfa-11492	32	11	research	research	NOUN
ajfa-11492	32	12	.	.	PUNCT
ajfa-11492	33	1	basically	basically	ADV
ajfa-11492	33	2	,	,	PUNCT
ajfa-11492	33	3	o’95	o’95	AUX
ajfa-11492	33	4	belongs	belong	VERB
ajfa-11492	33	5	to	to	ADP
ajfa-11492	33	6	the	the	DET
ajfa-11492	33	7	area	area	NOUN
ajfa-11492	33	8	of	of	ADP
ajfa-11492	33	9	capital	capital	NOUN
ajfa-11492	33	10	market	market	NOUN
ajfa-11492	33	11	-	-	PUNCT
ajfa-11492	33	12	based	base	VERB
ajfa-11492	33	13	accounting	accounting	NOUN
ajfa-11492	33	14	research	research	NOUN
ajfa-11492	33	15	(	(	PUNCT
ajfa-11492	33	16	cmbar	cmbar	NOUN
ajfa-11492	33	17	)	)	PUNCT
ajfa-11492	33	18	.	.	PUNCT
ajfa-11492	34	1	this	this	PRON
ajfa-11492	34	2	areastudies	areastudie	VERB
ajfa-11492	34	3	the	the	DET
ajfa-11492	34	4	relation	relation	NOUN
ajfa-11492	34	5	between	between	ADP
ajfa-11492	34	6	accounting	accounting	NOUN
ajfa-11492	34	7	information	information	NOUN
ajfa-11492	34	8	and	and	CCONJ
ajfa-11492	34	9	capital	capital	NOUN
ajfa-11492	34	10	market	market	NOUN
ajfa-11492	34	11	(	(	PUNCT
ajfa-11492	34	12	kothari	kothari	PROPN
ajfa-11492	34	13	,	,	PUNCT
ajfa-11492	34	14	2001	2001	NUM
ajfa-11492	34	15	)	)	PUNCT
ajfa-11492	34	16	.	.	PUNCT
ajfa-11492	35	1	this	this	DET
ajfa-11492	35	2	area	area	NOUN
ajfa-11492	35	3	of	of	ADP
ajfa-11492	35	4	research	research	NOUN
ajfa-11492	35	5	was	be	AUX
ajfa-11492	35	6	embarked	embark	VERB
ajfa-11492	35	7	by	by	ADP
ajfa-11492	35	8	ball	ball	PROPN
ajfa-11492	35	9	&	&	CCONJ
ajfa-11492	35	10	brown	brown	PROPN
ajfa-11492	35	11	(	(	PUNCT
ajfa-11492	35	12	1968	1968	NUM
ajfa-11492	35	13	)	)	PUNCT
ajfa-11492	35	14	and	and	CCONJ
ajfa-11492	35	15	beaver	beaver	NOUN
ajfa-11492	35	16	(	(	PUNCT
ajfa-11492	35	17	1968	1968	NUM
ajfa-11492	35	18	)	)	PUNCT
ajfa-11492	35	19	.	.	PUNCT
ajfa-11492	36	1	they	they	PRON
ajfa-11492	36	2	found	find	VERB
ajfa-11492	36	3	anassociation	anassociation	NOUN
ajfa-11492	36	4	between	between	ADP
ajfa-11492	36	5	abnormal	abnormal	ADJ
ajfa-11492	36	6	return	return	NOUN
ajfa-11492	36	7	and	and	CCONJ
ajfa-11492	36	8	stock	stock	NOUN
ajfa-11492	36	9	prices	price	NOUN
ajfa-11492	36	10	in	in	ADP
ajfa-11492	36	11	the	the	DET
ajfa-11492	36	12	months	month	NOUN
ajfa-11492	36	13	before	before	ADP
ajfa-11492	36	14	and	and	CCONJ
ajfa-11492	36	15	after	after	ADP
ajfa-11492	36	16	the	the	DET
ajfa-11492	36	17	dates	date	NOUN
ajfa-11492	36	18	of	of	ADP
ajfa-11492	36	19	earning	earn	VERB
ajfa-11492	36	20	announcement	announcement	NOUN
ajfa-11492	36	21	and	and	CCONJ
ajfa-11492	36	22	unexpected	unexpected	ADJ
ajfa-11492	36	23	increment	increment	NOUN
ajfa-11492	36	24	in	in	ADP
ajfa-11492	36	25	the	the	DET
ajfa-11492	36	26	trade	trade	NOUN
ajfa-11492	36	27	volume	volume	NOUN
ajfa-11492	36	28	of	of	ADP
ajfa-11492	36	29	securities	security	NOUN
ajfa-11492	36	30	during	during	ADP
ajfa-11492	36	31	the	the	DET
ajfa-11492	36	32	week	week	NOUN
ajfa-11492	36	33	of	of	ADP
ajfa-11492	36	34	earnings	earning	NOUN
ajfa-11492	36	35	announcements.thereafter	announcements.thereafter	PRON
ajfa-11492	36	36	numerous	numerous	ADJ
ajfa-11492	36	37	theoretical	theoretical	ADJ
ajfa-11492	36	38	and	and	CCONJ
ajfa-11492	36	39	empirical	empirical	ADJ
ajfa-11492	36	40	research	research	NOUN
ajfa-11492	36	41	work	work	NOUN
ajfa-11492	36	42	has	have	AUX
ajfa-11492	36	43	been	be	AUX
ajfa-11492	36	44	carried	carry	VERB
ajfa-11492	36	45	out	out	ADP
ajfa-11492	36	46	to	to	PART
ajfa-11492	36	47	investigate	investigate	VERB
ajfa-11492	36	48	this	this	DET
ajfa-11492	36	49	relation	relation	NOUN
ajfa-11492	36	50	from	from	ADP
ajfa-11492	36	51	different	different	ADJ
ajfa-11492	36	52	prespectives	prespective	NOUN
ajfa-11492	36	53	(	(	PUNCT
ajfa-11492	36	54	beaver	beaver	PROPN
ajfa-11492	36	55	&	&	CCONJ
ajfa-11492	36	56	dukes	duke	NOUN
ajfa-11492	36	57	,	,	PUNCT
ajfa-11492	36	58	1972	1972	NUM
ajfa-11492	36	59	;	;	PUNCT
ajfa-11492	36	60	foster	foster	NOUN
ajfa-11492	36	61	,	,	PUNCT
ajfa-11492	36	62	1977	1977	NUM
ajfa-11492	36	63	;	;	PUNCT
ajfa-11492	36	64	bathke	bathke	PROPN
ajfa-11492	36	65	&	&	CCONJ
ajfa-11492	36	66	lorek,1984	lorek,1984	PROPN
ajfa-11492	36	67	;	;	PUNCT
ajfa-11492	36	68	asian	asian	ADJ
ajfa-11492	36	69	journal	journal	NOUN
ajfa-11492	36	70	of	of	ADP
ajfa-11492	36	71	finance	finance	PROPN
ajfa-11492	36	72	&	&	CCONJ
ajfa-11492	36	73	accounting	accounting	PROPN
ajfa-11492	36	74	issn	issn	PROPN
ajfa-11492	36	75	1946	1946	NUM
ajfa-11492	36	76	-	-	PUNCT
ajfa-11492	36	77	052x	052x	PROPN
ajfa-11492	36	78	2017	2017	NUM
ajfa-11492	36	79	,	,	PUNCT
ajfa-11492	36	80	vol	vol	NOUN
ajfa-11492	36	81	.	.	NOUN
ajfa-11492	37	1	9	9	NUM
ajfa-11492	37	2	,	,	PUNCT
ajfa-11492	37	3	no	no	NOUN
ajfa-11492	37	4	.	.	NOUN
ajfa-11492	37	5	2	2	NUM
ajfa-11492	37	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	37	7	3	3	NUM
ajfa-11492	37	8	lev	lev	NOUN
ajfa-11492	37	9	,	,	PUNCT
ajfa-11492	37	10	1989	1989	NUM
ajfa-11492	37	11	;	;	PUNCT
ajfa-11492	37	12	livnet	livnet	PROPN
ajfa-11492	37	13	&	&	CCONJ
ajfa-11492	37	14	zerowin	zerowin	PROPN
ajfa-11492	37	15	,	,	PUNCT
ajfa-11492	37	16	1990	1990	NUM
ajfa-11492	37	17	;	;	PUNCT
ajfa-11492	37	18	lev	lev	NOUN
ajfa-11492	37	19	&	&	CCONJ
ajfa-11492	37	20	thiagarajan	thiagarajan	NOUN
ajfa-11492	37	21	,	,	PUNCT
ajfa-11492	37	22	1993	1993	NUM
ajfa-11492	37	23	)	)	PUNCT
ajfa-11492	37	24	.	.	PUNCT
ajfa-11492	38	1	then	then	ADV
ajfa-11492	38	2	o’95	o’95	AUX
ajfa-11492	38	3	found	find	VERB
ajfa-11492	38	4	mathematical	mathematical	ADJ
ajfa-11492	38	5	validation	validation	NOUN
ajfa-11492	38	6	of	of	ADP
ajfa-11492	38	7	this	this	DET
ajfa-11492	38	8	relation	relation	NOUN
ajfa-11492	38	9	with	with	ADP
ajfa-11492	38	10	some	some	DET
ajfa-11492	38	11	assumptions	assumption	NOUN
ajfa-11492	38	12	and	and	CCONJ
ajfa-11492	38	13	recognized	recognize	VERB
ajfa-11492	38	14	as	as	ADP
ajfa-11492	38	15	a	a	DET
ajfa-11492	38	16	seminal	seminal	ADJ
ajfa-11492	38	17	work	work	NOUN
ajfa-11492	38	18	.	.	PUNCT
ajfa-11492	39	1	however	however	ADV
ajfa-11492	39	2	,	,	PUNCT
ajfa-11492	39	3	continuously	continuously	ADV
ajfa-11492	39	4	this	this	DET
ajfa-11492	39	5	work	work	NOUN
ajfa-11492	39	6	has	have	AUX
ajfa-11492	39	7	been	be	AUX
ajfa-11492	39	8	criticized	criticize	VERB
ajfa-11492	39	9	as	as	ADV
ajfa-11492	39	10	well	well	ADV
ajfa-11492	39	11	as	as	ADP
ajfa-11492	39	12	supported	support	VERB
ajfa-11492	39	13	by	by	ADP
ajfa-11492	39	14	different	different	ADJ
ajfa-11492	39	15	authors	author	NOUN
ajfa-11492	39	16	.	.	PUNCT
ajfa-11492	40	1	even	even	ADV
ajfa-11492	40	2	a	a	DET
ajfa-11492	40	3	number	number	NOUN
ajfa-11492	40	4	of	of	ADP
ajfa-11492	40	5	expansion	expansion	NOUN
ajfa-11492	40	6	and	and	CCONJ
ajfa-11492	40	7	improvements	improvement	NOUN
ajfa-11492	40	8	were	be	AUX
ajfa-11492	40	9	proposed	propose	VERB
ajfa-11492	40	10	in	in	ADP
ajfa-11492	40	11	the	the	DET
ajfa-11492	40	12	original	original	ADJ
ajfa-11492	40	13	model	model	NOUN
ajfa-11492	40	14	(	(	PUNCT
ajfa-11492	40	15	feltham&ohlson	feltham&ohlson	PROPN
ajfa-11492	40	16	,	,	PUNCT
ajfa-11492	40	17	1995	1995	NUM
ajfa-11492	40	18	,	,	PUNCT
ajfa-11492	40	19	1996	1996	NUM
ajfa-11492	40	20	;	;	PUNCT
ajfa-11492	40	21	ohlson	ohlson	NOUN
ajfa-11492	40	22	,	,	PUNCT
ajfa-11492	40	23	1999	1999	NUM
ajfa-11492	40	24	,	,	PUNCT
ajfa-11492	40	25	2005	2005	NUM
ajfa-11492	40	26	,	,	PUNCT
ajfa-11492	40	27	2009	2009	NUM
ajfa-11492	40	28	;	;	PUNCT
ajfa-11492	40	29	ohlson	ohlson	PROPN
ajfa-11492	40	30	&	&	CCONJ
ajfa-11492	40	31	juettner	juettner	PROPN
ajfa-11492	40	32	-	-	PUNCT
ajfa-11492	40	33	nauroth	nauroth	ADJ
ajfa-11492	40	34	,	,	PUNCT
ajfa-11492	40	35	2005	2005	NUM
ajfa-11492	40	36	)	)	PUNCT
ajfa-11492	40	37	.	.	PUNCT
ajfa-11492	41	1	we	we	PRON
ajfa-11492	41	2	have	have	AUX
ajfa-11492	41	3	consciously	consciously	ADV
ajfa-11492	41	4	decided	decide	VERB
ajfa-11492	41	5	to	to	PART
ajfa-11492	41	6	emphasis	emphasis	VERB
ajfa-11492	41	7	on	on	ADP
ajfa-11492	41	8	o’95	o’95	NOUN
ajfa-11492	41	9	model	model	NOUN
ajfa-11492	41	10	because	because	SCONJ
ajfa-11492	41	11	two	two	NUM
ajfa-11492	41	12	reasons	reason	NOUN
ajfa-11492	41	13	.	.	PUNCT
ajfa-11492	42	1	first	first	ADV
ajfa-11492	42	2	,	,	PUNCT
ajfa-11492	42	3	it	it	PRON
ajfa-11492	42	4	is	be	AUX
ajfa-11492	42	5	extensively	extensively	ADV
ajfa-11492	42	6	used	use	VERB
ajfa-11492	42	7	valuationmodel	valuationmodel	NOUN
ajfa-11492	42	8	in	in	ADP
ajfa-11492	42	9	thecapitalmarket	thecapitalmarket	NOUN
ajfa-11492	42	10	-	-	PUNCT
ajfa-11492	42	11	based	base	VERB
ajfa-11492	42	12	accounting	accounting	NOUN
ajfa-11492	42	13	literature	literature	NOUN
ajfa-11492	42	14	.	.	PUNCT
ajfa-11492	43	1	second	second	ADJ
ajfa-11492	43	2	its	its	PRON
ajfa-11492	43	3	high	high	ADJ
ajfa-11492	43	4	rate	rate	NOUN
ajfa-11492	43	5	of	of	ADP
ajfa-11492	43	6	citation	citation	NOUN
ajfa-11492	43	7	.	.	PUNCT
ajfa-11492	44	1	the	the	DET
ajfa-11492	44	2	outline	outline	NOUN
ajfa-11492	44	3	of	of	ADP
ajfa-11492	44	4	the	the	DET
ajfa-11492	44	5	review	review	NOUN
ajfa-11492	44	6	is	be	AUX
ajfa-11492	44	7	as	as	SCONJ
ajfa-11492	44	8	follows	follow	VERB
ajfa-11492	44	9	:	:	PUNCT
ajfa-11492	44	10	section	section	NOUN
ajfa-11492	44	11	2	2	NUM
ajfa-11492	44	12	consist	consist	VERB
ajfa-11492	44	13	theoretical	theoretical	ADJ
ajfa-11492	44	14	background	background	NOUN
ajfa-11492	44	15	of	of	ADP
ajfa-11492	44	16	o’95andpresents	o’95andpresent	NOUN
ajfa-11492	44	17	basic	basic	ADJ
ajfa-11492	44	18	assumptions	assumption	NOUN
ajfa-11492	44	19	and	and	CCONJ
ajfa-11492	44	20	the	the	DET
ajfa-11492	44	21	model.the	model.the	DET
ajfa-11492	44	22	subsections	subsection	NOUN
ajfa-11492	44	23	of	of	ADP
ajfa-11492	44	24	this	this	DET
ajfa-11492	44	25	section	section	NOUN
ajfa-11492	44	26	are	be	AUX
ajfa-11492	44	27	focussed	focusse	VERB
ajfa-11492	44	28	towardstheoretical	towardstheoretical	ADJ
ajfa-11492	44	29	literature	literature	NOUN
ajfa-11492	44	30	on	on	ADP
ajfa-11492	44	31	every	every	DET
ajfa-11492	44	32	assumption	assumption	NOUN
ajfa-11492	44	33	and	and	CCONJ
ajfa-11492	44	34	addition	addition	NOUN
ajfa-11492	44	35	ino’95	ino’95	PROPN
ajfa-11492	44	36	.	.	PUNCT
ajfa-11492	45	1	section	section	NOUN
ajfa-11492	45	2	3	3	NUM
ajfa-11492	45	3	presents	present	VERB
ajfa-11492	45	4	empirical	empirical	ADJ
ajfa-11492	45	5	studies	study	NOUN
ajfa-11492	45	6	based	base	VERB
ajfa-11492	45	7	on	on	ADP
ajfa-11492	45	8	o’95	o’95	PROPN
ajfa-11492	45	9	.	.	PUNCT
ajfa-11492	46	1	section	section	NOUN
ajfa-11492	46	2	4	4	NUM
ajfa-11492	46	3	provides	provide	VERB
ajfa-11492	46	4	some	some	DET
ajfa-11492	46	5	bibliometric	bibliometric	ADJ
ajfa-11492	46	6	facts	fact	NOUN
ajfa-11492	46	7	about	about	ADP
ajfa-11492	46	8	o’95	o’95	NOUN
ajfa-11492	46	9	.	.	PUNCT
ajfa-11492	47	1	section	section	NOUN
ajfa-11492	47	2	5	5	NUM
ajfa-11492	47	3	consist	consist	NOUN
ajfa-11492	47	4	summary	summary	NOUN
ajfa-11492	47	5	,	,	PUNCT
ajfa-11492	47	6	limitations	limitation	NOUN
ajfa-11492	47	7	,	,	PUNCT
ajfa-11492	47	8	and	and	CCONJ
ajfa-11492	47	9	conclusions	conclusion	NOUN
ajfa-11492	47	10	.	.	PUNCT
ajfa-11492	48	1	2	2	X
ajfa-11492	48	2	.	.	X
ajfa-11492	48	3	theoretical	theoretical	ADJ
ajfa-11492	48	4	background	background	NOUN
ajfa-11492	48	5	and	and	CCONJ
ajfa-11492	48	6	summary	summary	NOUN
ajfa-11492	48	7	of	of	ADP
ajfa-11492	48	8	o’95	o’95	NOUN
ajfa-11492	48	9	model	model	NOUN
ajfa-11492	48	10	the	the	DET
ajfa-11492	48	11	o’95	o’95	NOUN
ajfa-11492	48	12	study	study	NOUN
ajfa-11492	48	13	is	be	AUX
ajfa-11492	48	14	famous	famous	ADJ
ajfa-11492	48	15	by	by	ADP
ajfa-11492	48	16	the	the	DET
ajfa-11492	48	17	name	name	NOUN
ajfa-11492	48	18	of	of	ADP
ajfa-11492	48	19	residual	residual	ADJ
ajfa-11492	48	20	income	income	NOUN
ajfa-11492	48	21	valuation	valuation	NOUN
ajfa-11492	48	22	model	model	PROPN
ajfa-11492	48	23	andconnected	andconnecte	VERB
ajfa-11492	48	24	firm	firm	ADJ
ajfa-11492	48	25	valuation	valuation	NOUN
ajfa-11492	48	26	with	with	ADP
ajfa-11492	48	27	residual	residual	ADJ
ajfa-11492	48	28	income	income	NOUN
ajfa-11492	48	29	.	.	PUNCT
ajfa-11492	49	1	although	although	SCONJ
ajfa-11492	49	2	ohlson	ohlson	NOUN
ajfa-11492	49	3	(	(	PUNCT
ajfa-11492	49	4	1995	1995	NUM
ajfa-11492	49	5	)	)	PUNCT
ajfa-11492	49	6	,	,	PUNCT
ajfa-11492	49	7	bernard	bernard	PROPN
ajfa-11492	49	8	(	(	PUNCT
ajfa-11492	49	9	1995	1995	NUM
ajfa-11492	49	10	)	)	PUNCT
ajfa-11492	49	11	&	&	CCONJ
ajfa-11492	49	12	biddle	biddle	PROPN
ajfa-11492	49	13	et	et	PROPN
ajfa-11492	49	14	al	al	PROPN
ajfa-11492	49	15	.	.	PROPN
ajfa-11492	49	16	(	(	PUNCT
ajfa-11492	49	17	1997	1997	NUM
ajfa-11492	49	18	)	)	PUNCT
ajfa-11492	49	19	concluded	conclude	VERB
ajfa-11492	49	20	that	that	SCONJ
ajfa-11492	49	21	the	the	DET
ajfa-11492	49	22	idea	idea	NOUN
ajfa-11492	49	23	of	of	ADP
ajfa-11492	49	24	residual	residual	ADJ
ajfa-11492	49	25	income	income	NOUN
ajfa-11492	49	26	valuationemerged	valuationemerge	VERB
ajfa-11492	49	27	long	long	ADV
ajfa-11492	49	28	back	back	ADV
ajfa-11492	49	29	,	,	PUNCT
ajfa-11492	49	30	buto’95deserve	buto’95deserve	VERB
ajfa-11492	49	31	acknowledgment	acknowledgment	NOUN
ajfa-11492	49	32	for	for	ADP
ajfa-11492	49	33	successful	successful	ADJ
ajfa-11492	49	34	structured	structured	ADJ
ajfa-11492	49	35	and	and	CCONJ
ajfa-11492	49	36	rigorous	rigorous	ADJ
ajfa-11492	49	37	presentation	presentation	NOUN
ajfa-11492	49	38	of	of	ADP
ajfa-11492	49	39	residual	residual	ADJ
ajfa-11492	49	40	income	income	NOUN
ajfa-11492	49	41	valuation	valuation	NOUN
ajfa-11492	49	42	model	model	NOUN
ajfa-11492	49	43	(	(	PUNCT
ajfa-11492	49	44	kothari	kothari	PROPN
ajfa-11492	49	45	,	,	PUNCT
ajfa-11492	49	46	2001	2001	NUM
ajfa-11492	49	47	)	)	PUNCT
ajfa-11492	49	48	.	.	PUNCT
ajfa-11492	50	1	early	early	ADJ
ajfa-11492	50	2	financial	financial	ADJ
ajfa-11492	50	3	valuation	valuation	NOUN
ajfa-11492	50	4	theories	theory	NOUN
ajfa-11492	50	5	state	state	VERB
ajfa-11492	50	6	that	that	SCONJ
ajfa-11492	50	7	the	the	DET
ajfa-11492	50	8	value	value	NOUN
ajfa-11492	50	9	of	of	ADP
ajfa-11492	50	10	the	the	DET
ajfa-11492	50	11	firm	firm	NOUN
ajfa-11492	50	12	’s	’s	PART
ajfa-11492	50	13	equity	equity	NOUN
ajfa-11492	50	14	is	be	AUX
ajfa-11492	50	15	the	the	DET
ajfa-11492	50	16	present	present	ADJ
ajfa-11492	50	17	value	value	NOUN
ajfa-11492	50	18	of	of	ADP
ajfa-11492	50	19	all	all	DET
ajfa-11492	50	20	future	future	ADJ
ajfa-11492	50	21	dividends	dividend	NOUN
ajfa-11492	50	22	,	,	PUNCT
ajfa-11492	50	23	or	or	CCONJ
ajfa-11492	50	24	free	free	ADJ
ajfa-11492	50	25	cash	cash	NOUN
ajfa-11492	50	26	flows	flow	NOUN
ajfa-11492	50	27	to	to	ADP
ajfa-11492	50	28	equity	equity	NOUN
ajfa-11492	50	29	,	,	PUNCT
ajfa-11492	50	30	which	which	PRON
ajfa-11492	50	31	defines	define	VERB
ajfa-11492	50	32	themarket	themarket	NOUN
ajfa-11492	50	33	value	value	NOUN
ajfa-11492	50	34	of	of	ADP
ajfa-11492	50	35	thefirm	thefirm	NOUN
ajfa-11492	50	36	and	and	CCONJ
ajfa-11492	50	37	helps	help	VERB
ajfa-11492	50	38	in	in	ADP
ajfa-11492	50	39	decision	decision	NOUN
ajfa-11492	50	40	making	making	NOUN
ajfa-11492	50	41	.	.	PUNCT
ajfa-11492	51	1	o’95	o’95	AUX
ajfa-11492	51	2	determined	determine	VERB
ajfa-11492	51	3	the	the	DET
ajfa-11492	51	4	market	market	NOUN
ajfa-11492	51	5	value	value	NOUN
ajfa-11492	51	6	of	of	ADP
ajfa-11492	51	7	thefirm	thefirm	NOUN
ajfa-11492	51	8	in	in	ADP
ajfa-11492	51	9	association	association	NOUN
ajfa-11492	51	10	with	with	ADP
ajfa-11492	51	11	accounting	accounting	NOUN
ajfa-11492	51	12	values	value	NOUN
ajfa-11492	51	13	.	.	PUNCT
ajfa-11492	52	1	there	there	PRON
ajfa-11492	52	2	were	be	VERB
ajfa-11492	52	3	three	three	NUM
ajfa-11492	52	4	central	central	ADJ
ajfa-11492	52	5	assumptions	assumption	NOUN
ajfa-11492	52	6	in	in	ADP
ajfa-11492	52	7	o’95i.e	o’95i.e	NOUN
ajfa-11492	52	8	.	.	PUNCT
ajfa-11492	53	1	first	first	ADJ
ajfa-11492	53	2	assumptions	assumption	NOUN
ajfa-11492	53	3	considered	consider	VERB
ajfa-11492	53	4	an	an	DET
ajfa-11492	53	5	economy	economy	NOUN
ajfa-11492	53	6	with	with	ADP
ajfa-11492	53	7	risk	risk	NOUN
ajfa-11492	53	8	neutrality	neutrality	NOUN
ajfa-11492	53	9	,	,	PUNCT
ajfa-11492	53	10	homogenous	homogenous	ADJ
ajfa-11492	53	11	beliefs	belief	NOUN
ajfa-11492	53	12	of	of	ADP
ajfa-11492	53	13	individual	individual	ADJ
ajfa-11492	53	14	and	and	CCONJ
ajfa-11492	53	15	non	non	ADJ
ajfa-11492	53	16	-	-	ADJ
ajfa-11492	53	17	stochastic	stochastic	ADJ
ajfa-11492	53	18	interest	interest	NOUN
ajfa-11492	53	19	rates	rate	NOUN
ajfa-11492	53	20	,	,	PUNCT
ajfa-11492	53	21	which	which	PRON
ajfa-11492	53	22	results	result	VERB
ajfa-11492	53	23	in	in	ADP
ajfa-11492	53	24	no	no	DET
ajfa-11492	53	25	inter	inter	ADJ
ajfa-11492	53	26	-	-	ADJ
ajfa-11492	53	27	temporal	temporal	ADJ
ajfa-11492	53	28	arbitrage	arbitrage	NOUN
ajfa-11492	53	29	price	price	NOUN
ajfa-11492	53	30	.	.	PUNCT
ajfa-11492	54	1	second	second	ADJ
ajfa-11492	54	2	assumptions	assumption	NOUN
ajfa-11492	54	3	consideredclean	consideredclean	ADJ
ajfa-11492	54	4	surplus	surplus	NOUN
ajfa-11492	54	5	relation	relation	NOUN
ajfa-11492	54	6	(	(	PUNCT
ajfa-11492	54	7	hereafter	hereafter	NOUN
ajfa-11492	54	8	csr	csr	NOUN
ajfa-11492	54	9	)	)	PUNCT
ajfa-11492	54	10	among	among	ADP
ajfa-11492	54	11	book	book	NOUN
ajfa-11492	54	12	value	value	NOUN
ajfa-11492	54	13	,	,	PUNCT
ajfa-11492	54	14	income	income	NOUN
ajfa-11492	54	15	,	,	PUNCT
ajfa-11492	54	16	and	and	CCONJ
ajfa-11492	54	17	dividend	dividend	NOUN
ajfa-11492	54	18	.	.	PUNCT
ajfa-11492	55	1	the	the	DET
ajfa-11492	55	2	third	third	ADJ
ajfa-11492	55	3	assumption	assumption	NOUN
ajfa-11492	55	4	referred	refer	VERB
ajfa-11492	55	5	as	as	ADP
ajfa-11492	55	6	linear	linear	ADJ
ajfa-11492	55	7	information	information	NOUN
ajfa-11492	55	8	dynamics	dynamic	NOUN
ajfa-11492	55	9	(	(	PUNCT
ajfa-11492	55	10	hereafter	hereafter	ADV
ajfa-11492	55	11	lid	lid	NOUN
ajfa-11492	55	12	)	)	PUNCT
ajfa-11492	55	13	.	.	PUNCT
ajfa-11492	56	1	according	accord	VERB
ajfa-11492	56	2	to	to	ADP
ajfa-11492	56	3	thefirstassumption	thefirstassumption	NOUN
ajfa-11492	56	4	,	,	PUNCT
ajfa-11492	56	5	themarket	themarket	NOUN
ajfa-11492	56	6	value	value	NOUN
ajfa-11492	56	7	of	of	ADP
ajfa-11492	56	8	the	the	DET
ajfa-11492	56	9	firm	firm	NOUN
ajfa-11492	56	10	is	be	AUX
ajfa-11492	56	11	equaled	equal	VERB
ajfa-11492	56	12	to	to	ADP
ajfa-11492	56	13	the	the	DET
ajfa-11492	56	14	present	present	ADJ
ajfa-11492	56	15	value	value	NOUN
ajfa-11492	56	16	of	of	ADP
ajfa-11492	56	17	all	all	DET
ajfa-11492	56	18	expected	expect	VERB
ajfa-11492	56	19	future	future	ADJ
ajfa-11492	56	20	dividend	dividend	NOUN
ajfa-11492	56	21	(	(	PUNCT
ajfa-11492	56	22	pved	pve	VERB
ajfa-11492	56	23	)	)	PUNCT
ajfa-11492	56	24	,	,	PUNCT
ajfa-11492	56	25	with	with	ADP
ajfa-11492	56	26	the	the	DET
ajfa-11492	56	27	given	give	VERB
ajfa-11492	56	28	consideration	consideration	NOUN
ajfa-11492	56	29	of	of	ADP
ajfa-11492	56	30	non	non	ADJ
ajfa-11492	56	31	-	-	ADJ
ajfa-11492	56	32	stochastic	stochastic	ADJ
ajfa-11492	56	33	interest	interest	NOUN
ajfa-11492	56	34	rates	rate	NOUN
ajfa-11492	56	35	,	,	PUNCT
ajfa-11492	56	36	risk	risk	NOUN
ajfa-11492	56	37	neutrality	neutrality	NOUN
ajfa-11492	56	38	,	,	PUNCT
ajfa-11492	56	39	and	and	CCONJ
ajfa-11492	56	40	homogeneous	homogeneous	ADJ
ajfa-11492	56	41	beliefs	belief	NOUN
ajfa-11492	56	42	.	.	PUNCT
ajfa-11492	57	1	this	this	DET
ajfa-11492	57	2	assumption	assumption	NOUN
ajfa-11492	57	3	leads	lead	VERB
ajfa-11492	57	4	towards	towards	ADP
ajfa-11492	57	5	dividend	dividend	NOUN
ajfa-11492	57	6	discount	discount	NOUN
ajfa-11492	57	7	model	model	NOUN
ajfa-11492	57	8	(	(	PUNCT
ajfa-11492	57	9	ddm	ddm	PROPN
ajfa-11492	57	10	)	)	PUNCT
ajfa-11492	57	11	for	for	ADP
ajfa-11492	57	12	valuation	valuation	NOUN
ajfa-11492	57	13	of	of	ADP
ajfa-11492	57	14	equity	equity	NOUN
ajfa-11492	57	15	.	.	PUNCT
ajfa-11492	58	1	mv	mv	PROPN
ajfa-11492	58	2	=	=	PUNCT
ajfa-11492	58	3	∑	∑	PROPN
ajfa-11492	58	4	(	(	PUNCT
ajfa-11492	58	5	)	)	PUNCT
ajfa-11492	58	6	(	(	PUNCT
ajfa-11492	58	7	)	)	PUNCT
ajfa-11492	58	8	∞	∞	PROPN
ajfa-11492	58	9	(	(	PUNCT
ajfa-11492	58	10	1	1	X
ajfa-11492	58	11	)	)	PUNCT
ajfa-11492	59	1	where	where	SCONJ
ajfa-11492	59	2	mv	mv	PROPN
ajfa-11492	59	3	=	=	NOUN
ajfa-11492	59	4	market	market	NOUN
ajfa-11492	59	5	value	value	NOUN
ajfa-11492	59	6	of	of	ADP
ajfa-11492	59	7	equity	equity	NOUN
ajfa-11492	59	8	at	at	ADP
ajfa-11492	59	9	date	date	NOUN
ajfa-11492	59	10	t;e(d	t;e(d	PROPN
ajfa-11492	59	11	)	)	PUNCT
ajfa-11492	60	1	=	=	PUNCT
ajfa-11492	60	2	expected	expect	VERB
ajfa-11492	60	3	dividend	dividend	NOUN
ajfa-11492	60	4	received	receive	VERB
ajfa-11492	60	5	at	at	ADP
ajfa-11492	60	6	date	date	NOUN
ajfa-11492	60	7	t+i	t+i	NUM
ajfa-11492	60	8	;	;	PUNCT
ajfa-11492	60	9	r	r	NOUN
ajfa-11492	60	10	=	=	NOUN
ajfa-11492	60	11	discount	discount	NOUN
ajfa-11492	60	12	rate	rate	NOUN
ajfa-11492	60	13	assumed	assume	VERB
ajfa-11492	60	14	to	to	PART
ajfa-11492	60	15	be	be	AUX
ajfa-11492	60	16	constant	constant	ADJ
ajfa-11492	60	17	.	.	PUNCT
ajfa-11492	61	1	the	the	DET
ajfa-11492	61	2	second	second	ADJ
ajfa-11492	61	3	assumption	assumption	NOUN
ajfa-11492	61	4	imposes	impose	VERB
ajfa-11492	61	5	the	the	DET
ajfa-11492	61	6	csr	csr	NOUN
ajfa-11492	61	7	as	as	SCONJ
ajfa-11492	61	8	present	present	ADJ
ajfa-11492	61	9	year	year	NOUN
ajfa-11492	61	10	book	book	NOUN
ajfa-11492	61	11	value	value	NOUN
ajfa-11492	61	12	equals	equal	VERB
ajfa-11492	61	13	to	to	ADP
ajfa-11492	61	14	previous	previous	ADJ
ajfa-11492	61	15	year	year	NOUN
ajfa-11492	61	16	book	book	NOUN
ajfa-11492	61	17	value	value	NOUN
ajfa-11492	61	18	plus	plus	CCONJ
ajfa-11492	61	19	earnings	earning	NOUN
ajfa-11492	61	20	minus	minus	ADP
ajfa-11492	61	21	dividends	dividend	NOUN
ajfa-11492	61	22	.	.	PUNCT
ajfa-11492	62	1	and	and	CCONJ
ajfa-11492	62	2	this	this	DET
ajfa-11492	62	3	relationship	relationship	NOUN
ajfa-11492	62	4	is	be	AUX
ajfa-11492	62	5	expressed	express	VERB
ajfa-11492	62	6	as	as	ADP
ajfa-11492	62	7	follow	follow	VERB
ajfa-11492	62	8	:	:	PUNCT
ajfa-11492	62	9	b	b	X
ajfa-11492	62	10	=	=	SYM
ajfa-11492	62	11	b	b	PROPN
ajfa-11492	62	12	+	+	CCONJ
ajfa-11492	62	13	x	x	SYM
ajfa-11492	62	14	−	−	PROPN
ajfa-11492	62	15	d	d	X
ajfa-11492	62	16	(	(	PUNCT
ajfa-11492	62	17	2	2	NUM
ajfa-11492	62	18	)	)	PUNCT
ajfa-11492	62	19	asian	asian	ADJ
ajfa-11492	62	20	journal	journal	NOUN
ajfa-11492	62	21	of	of	ADP
ajfa-11492	62	22	finance	finance	PROPN
ajfa-11492	62	23	&	&	CCONJ
ajfa-11492	62	24	accounting	accounting	PROPN
ajfa-11492	62	25	issn	issn	PROPN
ajfa-11492	62	26	1946	1946	NUM
ajfa-11492	62	27	-	-	PUNCT
ajfa-11492	62	28	052x	052x	PROPN
ajfa-11492	62	29	2017	2017	NUM
ajfa-11492	62	30	,	,	PUNCT
ajfa-11492	62	31	vol	vol	NOUN
ajfa-11492	62	32	.	.	NOUN
ajfa-11492	62	33	9	9	NUM
ajfa-11492	62	34	,	,	PUNCT
ajfa-11492	62	35	no	no	NOUN
ajfa-11492	62	36	.	.	NOUN
ajfa-11492	62	37	2	2	NUM
ajfa-11492	62	38	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11492	62	39	4	4	NUM
ajfa-11492	62	40	where	where	SCONJ
ajfa-11492	62	41	b	b	NOUN
ajfa-11492	62	42	=	=	NOUN
ajfa-11492	62	43	book	book	NOUN
ajfa-11492	62	44	value	value	NOUN
ajfa-11492	62	45	of	of	ADP
ajfa-11492	62	46	equity	equity	NOUN
ajfa-11492	62	47	at	at	ADP
ajfa-11492	62	48	date	date	NOUN
ajfa-11492	62	49	t	t	PROPN
ajfa-11492	62	50	;	;	PUNCT
ajfa-11492	62	51	x	x	SYM
ajfa-11492	62	52	=	=	PUNCT
ajfa-11492	62	53	earnings	earning	NOUN
ajfa-11492	62	54	for	for	ADP
ajfa-11492	62	55	period	period	NOUN
ajfa-11492	62	56	t;d	t;d	PUNCT
ajfa-11492	62	57	=	=	NUM
ajfa-11492	63	1	dividends	dividend	NOUN
ajfa-11492	63	2	paid	pay	VERB
ajfa-11492	63	3	at	at	ADP
ajfa-11492	63	4	date	date	NOUN
ajfa-11492	63	5	t.	t.	PROPN
ajfa-11492	63	6	further	far	ADV
ajfa-11492	63	7	,	,	PUNCT
ajfa-11492	63	8	in	in	ADP
ajfa-11492	63	9	this	this	DET
ajfa-11492	63	10	assumption	assumption	NOUN
ajfa-11492	63	11	the	the	DET
ajfa-11492	63	12	right	right	ADJ
ajfa-11492	63	13	-	-	PUNCT
ajfa-11492	63	14	hand	hand	NOUN
ajfa-11492	63	15	side	side	NOUN
ajfa-11492	63	16	is	be	AUX
ajfa-11492	63	17	primitive	primitive	ADJ
ajfa-11492	63	18	in	in	ADP
ajfa-11492	63	19	order	order	NOUN
ajfa-11492	63	20	that	that	DET
ajfa-11492	63	21	dividend	dividend	NOUN
ajfa-11492	63	22	hasa	hasa	PROPN
ajfa-11492	63	23	negative	negative	ADJ
ajfa-11492	63	24	effect	effect	NOUN
ajfa-11492	63	25	onpresent	onpresent	NOUN
ajfa-11492	63	26	year	year	NOUN
ajfa-11492	63	27	book	book	NOUN
ajfa-11492	63	28	value	value	NOUN
ajfa-11492	63	29	but	but	CCONJ
ajfa-11492	63	30	has	have	VERB
ajfa-11492	63	31	no	no	DET
ajfa-11492	63	32	effect	effect	NOUN
ajfa-11492	63	33	on	on	ADP
ajfa-11492	63	34	present	present	ADJ
ajfa-11492	63	35	earnings	earning	NOUN
ajfa-11492	63	36	.	.	PUNCT
ajfa-11492	64	1	normalearnings	normalearning	NOUN
ajfa-11492	64	2	of	of	ADP
ajfa-11492	64	3	the	the	DET
ajfa-11492	64	4	firm	firm	NOUN
ajfa-11492	64	5	can	can	AUX
ajfa-11492	64	6	be	be	AUX
ajfa-11492	64	7	defined	define	VERB
ajfa-11492	64	8	as	as	ADP
ajfa-11492	64	9	the	the	DET
ajfa-11492	64	10	multiplication	multiplication	NOUN
ajfa-11492	64	11	of	of	ADP
ajfa-11492	64	12	previous	previous	ADJ
ajfa-11492	64	13	year	year	NOUN
ajfa-11492	64	14	-	-	PUNCT
ajfa-11492	64	15	end	end	NOUN
ajfa-11492	64	16	book	book	NOUN
ajfa-11492	64	17	value	value	NOUN
ajfa-11492	64	18	and	and	CCONJ
ajfa-11492	64	19	cost	cost	NOUN
ajfa-11492	64	20	of	of	ADP
ajfa-11492	64	21	capital	capital	NOUN
ajfa-11492	64	22	of	of	ADP
ajfa-11492	64	23	the	the	DET
ajfa-11492	64	24	firm	firm	NOUN
ajfa-11492	64	25	.	.	PUNCT
ajfa-11492	65	1	then	then	ADV
ajfa-11492	65	2	after	after	ADP
ajfa-11492	65	3	deducting	deduct	VERB
ajfa-11492	65	4	this	this	DET
ajfa-11492	65	5	normal	normal	ADJ
ajfa-11492	65	6	earning	earning	NOUN
ajfa-11492	65	7	from	from	ADP
ajfa-11492	65	8	actual	actual	ADJ
ajfa-11492	65	9	earning	earning	NOUN
ajfa-11492	65	10	of	of	ADP
ajfa-11492	65	11	current	current	ADJ
ajfa-11492	65	12	year	year	NOUN
ajfa-11492	65	13	results	result	NOUN
ajfa-11492	65	14	as	as	ADP
ajfa-11492	65	15	abnormal	abnormal	ADJ
ajfa-11492	65	16	earning	earning	NOUN
ajfa-11492	65	17	of	of	ADP
ajfa-11492	65	18	the	the	DET
ajfa-11492	65	19	firm	firm	NOUN
ajfa-11492	65	20	.	.	PUNCT
ajfa-11492	66	1	x	x	PUNCT
ajfa-11492	66	2	≡	≡	ADJ
ajfa-11492	66	3	x	x	PUNCT
ajfa-11492	66	4	−	−	NOUN
ajfa-11492	66	5	rb	rb	NOUN
ajfa-11492	66	6	(	(	PUNCT
ajfa-11492	66	7	3	3	NUM
ajfa-11492	66	8	)	)	PUNCT
ajfa-11492	66	9	where	where	SCONJ
ajfa-11492	66	10	x	x	NOUN
ajfa-11492	66	11	=	=	PUNCT
ajfa-11492	66	12	abnormal	abnormal	ADJ
ajfa-11492	66	13	earnings	earning	NOUN
ajfa-11492	66	14	for	for	ADP
ajfa-11492	66	15	the	the	DET
ajfa-11492	66	16	period	period	NOUN
ajfa-11492	66	17	t.	t.	NOUN
ajfa-11492	66	18	a	a	DET
ajfa-11492	66	19	simple	simple	ADJ
ajfa-11492	66	20	algebraic	algebraic	ADJ
ajfa-11492	66	21	calculation	calculation	NOUN
ajfa-11492	66	22	with	with	ADP
ajfa-11492	66	23	eq	eq	NOUN
ajfa-11492	66	24	.	.	PROPN
ajfa-11492	66	25	2	2	NUM
ajfa-11492	66	26	&	&	CCONJ
ajfa-11492	66	27	3	3	NUM
ajfa-11492	66	28	yields	yield	NOUN
ajfa-11492	66	29	with	with	ADP
ajfa-11492	66	30	this	this	DET
ajfa-11492	66	31	expression	expression	NOUN
ajfa-11492	66	32	:	:	PUNCT
ajfa-11492	67	1	d	d	X
ajfa-11492	67	2	=	=	PUNCT
ajfa-11492	67	3	x	x	X
ajfa-11492	67	4	+	+	CCONJ
ajfa-11492	67	5	(	(	PUNCT
ajfa-11492	67	6	1	1	NUM
ajfa-11492	67	7	+	+	NOUN
ajfa-11492	67	8	r)b	r)b	X
ajfa-11492	67	9	−	−	PROPN
ajfa-11492	67	10	b	b	X
ajfa-11492	67	11	(	(	PUNCT
ajfa-11492	67	12	4	4	NUM
ajfa-11492	67	13	)	)	PUNCT
ajfa-11492	67	14	and	and	CCONJ
ajfa-11492	67	15	then	then	ADV
ajfa-11492	67	16	from	from	ADP
ajfa-11492	67	17	this	this	DET
ajfa-11492	67	18	expression	expression	NOUN
ajfa-11492	67	19	,	,	PUNCT
ajfa-11492	67	20	the	the	DET
ajfa-11492	67	21	value	value	NOUN
ajfa-11492	67	22	of	of	ADP
ajfa-11492	67	23	dividend	dividend	NOUN
ajfa-11492	67	24	replace	replace	NOUN
ajfa-11492	67	25	with	with	ADP
ajfa-11492	67	26	d	d	PROPN
ajfa-11492	67	27	in	in	ADP
ajfa-11492	67	28	eq	eq	NOUN
ajfa-11492	67	29	1	1	NUM
ajfa-11492	67	30	.	.	PUNCT
ajfa-11492	68	1	this	this	PRON
ajfa-11492	68	2	ultimately	ultimately	ADV
ajfa-11492	68	3	results	result	VERB
ajfa-11492	68	4	with	with	ADP
ajfa-11492	68	5	residual	residual	ADJ
ajfa-11492	68	6	income	income	NOUN
ajfa-11492	68	7	valuation	valuation	NOUN
ajfa-11492	68	8	(	(	PUNCT
ajfa-11492	68	9	hereafter	hereafter	NOUN
ajfa-11492	68	10	riv	riv	NOUN
ajfa-11492	68	11	)	)	PUNCT
ajfa-11492	68	12	.	.	PUNCT
ajfa-11492	69	1	mv	mv	PROPN
ajfa-11492	69	2	=	=	SYM
ajfa-11492	69	3	b	b	PROPN
ajfa-11492	69	4	+	+	CCONJ
ajfa-11492	69	5	∑	∑	PROPN
ajfa-11492	69	6	(	(	PUNCT
ajfa-11492	69	7	)	)	PUNCT
ajfa-11492	69	8	∞	∞	PROPN
ajfa-11492	69	9	(	(	PUNCT
ajfa-11492	69	10	5	5	X
ajfa-11492	69	11	)	)	PUNCT
ajfa-11492	69	12	this	this	DET
ajfa-11492	69	13	model	model	NOUN
ajfa-11492	69	14	implies	imply	VERB
ajfa-11492	69	15	that	that	SCONJ
ajfa-11492	69	16	the	the	DET
ajfa-11492	69	17	value	value	NOUN
ajfa-11492	69	18	of	of	ADP
ajfa-11492	69	19	the	the	DET
ajfa-11492	69	20	firm	firm	NOUN
ajfa-11492	69	21	is	be	AUX
ajfa-11492	69	22	equals	equal	VERB
ajfa-11492	69	23	to	to	ADP
ajfa-11492	69	24	the	the	DET
ajfa-11492	69	25	sum	sum	NOUN
ajfa-11492	69	26	of	of	ADP
ajfa-11492	69	27	thebook	thebook	NOUN
ajfa-11492	69	28	value	value	NOUN
ajfa-11492	69	29	of	of	ADP
ajfa-11492	69	30	equity	equity	NOUN
ajfa-11492	69	31	and	and	CCONJ
ajfa-11492	69	32	the	the	DET
ajfa-11492	69	33	present	present	ADJ
ajfa-11492	69	34	value	value	NOUN
ajfa-11492	69	35	of	of	ADP
ajfa-11492	69	36	expected	expect	VERB
ajfa-11492	69	37	abnormal	abnormal	ADJ
ajfa-11492	69	38	earnings	earning	NOUN
ajfa-11492	69	39	.	.	PUNCT
ajfa-11492	70	1	the	the	DET
ajfa-11492	70	2	particular	particular	ADJ
ajfa-11492	70	3	fact	fact	NOUN
ajfa-11492	70	4	of	of	ADP
ajfa-11492	70	5	o’95model	o’95model	NOUN
ajfa-11492	70	6	is	be	AUX
ajfa-11492	70	7	that	that	SCONJ
ajfa-11492	70	8	it	it	PRON
ajfa-11492	70	9	will	will	AUX
ajfa-11492	70	10	not	not	PART
ajfa-11492	70	11	be	be	AUX
ajfa-11492	70	12	affected	affect	VERB
ajfa-11492	70	13	by	by	ADP
ajfa-11492	70	14	the	the	DET
ajfa-11492	70	15	choices	choice	NOUN
ajfa-11492	70	16	of	of	ADP
ajfa-11492	70	17	accounting	accounting	NOUN
ajfa-11492	70	18	as	as	ADP
ajfa-11492	70	19	in	in	ADP
ajfa-11492	70	20	lundholm	lundholm	ADJ
ajfa-11492	70	21	(	(	PUNCT
ajfa-11492	70	22	1995	1995	NUM
ajfa-11492	70	23	)	)	PUNCT
ajfa-11492	70	24	.	.	PUNCT
ajfa-11492	71	1	the	the	DET
ajfa-11492	71	2	third	third	ADJ
ajfa-11492	71	3	and	and	CCONJ
ajfa-11492	71	4	the	the	DET
ajfa-11492	71	5	most	most	ADV
ajfa-11492	71	6	important	important	ADJ
ajfa-11492	71	7	assumption	assumption	NOUN
ajfa-11492	71	8	is	be	AUX
ajfa-11492	71	9	linear	linear	ADJ
ajfa-11492	71	10	information	information	NOUN
ajfa-11492	71	11	dynamics	dynamic	NOUN
ajfa-11492	71	12	,	,	PUNCT
ajfa-11492	71	13	which	which	PRON
ajfa-11492	71	14	explains	explain	VERB
ajfa-11492	71	15	the	the	DET
ajfa-11492	71	16	time	time	NOUN
ajfa-11492	71	17	series	series	PROPN
ajfa-11492	71	18	behavior	behavior	NOUN
ajfa-11492	71	19	of	of	ADP
ajfa-11492	71	20	abnormal	abnormal	ADJ
ajfa-11492	71	21	earnings	earning	NOUN
ajfa-11492	71	22	.	.	PUNCT
ajfa-11492	72	1	lid	lid	PROPN
ajfa-11492	72	2	establishes	establish	VERB
ajfa-11492	72	3	a	a	DET
ajfa-11492	72	4	linkage	linkage	NOUN
ajfa-11492	72	5	between	between	ADP
ajfa-11492	72	6	firm	firm	NOUN
ajfa-11492	72	7	’s	’s	PART
ajfa-11492	72	8	intrinsic	intrinsic	ADJ
ajfa-11492	72	9	value	value	NOUN
ajfa-11492	72	10	and	and	CCONJ
ajfa-11492	72	11	current	current	ADJ
ajfa-11492	72	12	information	information	NOUN
ajfa-11492	72	13	.	.	PUNCT
ajfa-11492	73	1	according	accord	VERB
ajfa-11492	73	2	to	to	AUX
ajfa-11492	73	3	o’95	o’95	VERB
ajfa-11492	73	4	lid	lid	NOUN
ajfa-11492	73	5	is	be	AUX
ajfa-11492	73	6	the	the	DET
ajfa-11492	73	7	time	time	NOUN
ajfa-11492	73	8	series	series	PROPN
ajfa-11492	73	9	behavior	behavior	NOUN
ajfa-11492	73	10	of	of	ADP
ajfa-11492	73	11	abnormal	abnormal	ADJ
ajfa-11492	73	12	earnings	earning	NOUN
ajfa-11492	73	13	can	can	AUX
ajfa-11492	73	14	be	be	AUX
ajfa-11492	73	15	express	express	ADJ
ajfa-11492	73	16	as	as	SCONJ
ajfa-11492	73	17	follows	follow	VERB
ajfa-11492	73	18	:	:	PUNCT
ajfa-11492	73	19	x	x	SYM
ajfa-11492	73	20	=	=	SYM
ajfa-11492	73	21	ω	ω	NUM
ajfa-11492	73	22	x	x	PUNCT
ajfa-11492	74	1	+	+	NUM
ajfa-11492	74	2	v	v	NUM
ajfa-11492	74	3	+	+	CCONJ
ajfa-11492	74	4	ε	ε	PROPN
ajfa-11492	74	5	(	(	PUNCT
ajfa-11492	74	6	6	6	NUM
ajfa-11492	74	7	)	)	PUNCT
ajfa-11492	74	8	v	v	NOUN
ajfa-11492	74	9	=	=	NOUN
ajfa-11492	74	10	γv	γv	NOUN
ajfa-11492	74	11	+	+	CCONJ
ajfa-11492	74	12	ε	ε	PROPN
ajfa-11492	74	13	(	(	PUNCT
ajfa-11492	74	14	7	7	NUM
ajfa-11492	74	15	)	)	PUNCT
ajfa-11492	74	16	where	where	SCONJ
ajfa-11492	74	17	:x	:x	NOUN
ajfa-11492	74	18	=	=	SYM
ajfa-11492	74	19	abnormal	abnormal	ADJ
ajfa-11492	74	20	earnings	earning	NOUN
ajfa-11492	74	21	for	for	ADP
ajfa-11492	74	22	the	the	DET
ajfa-11492	74	23	period	period	NOUN
ajfa-11492	74	24	t	t	NOUN
ajfa-11492	74	25	;	;	PUNCT
ajfa-11492	74	26	v	v	NOUN
ajfa-11492	74	27	=	=	SYM
ajfa-11492	74	28	other	other	ADJ
ajfa-11492	74	29	information	information	NOUN
ajfa-11492	74	30	;	;	PUNCT
ajfa-11492	74	31	ω	ω	NUM
ajfa-11492	74	32	=	=	SYM
ajfa-11492	74	33	persistence	persistence	NOUN
ajfa-11492	74	34	parameter	parameter	NOUN
ajfa-11492	74	35	of	of	ADP
ajfa-11492	74	36	abnormal	abnormal	ADJ
ajfa-11492	74	37	earnings	earning	NOUN
ajfa-11492	74	38	(	(	PUNCT
ajfa-11492	74	39	0	0	NUM
ajfa-11492	74	40	≤	≤	NUM
ajfa-11492	74	41	ω	ω	X
ajfa-11492	74	42	<	<	X
ajfa-11492	74	43	1	1	NUM
ajfa-11492	74	44	)	)	PUNCT
ajfa-11492	74	45	;	;	PUNCT
ajfa-11492	74	46	γ	γ	X
ajfa-11492	74	47	=	=	SYM
ajfa-11492	74	48	persistence	persistence	NOUN
ajfa-11492	74	49	parameter	parameter	NOUN
ajfa-11492	74	50	of	of	ADP
ajfa-11492	74	51	other	other	ADJ
ajfa-11492	74	52	information	information	NOUN
ajfa-11492	74	53	(	(	PUNCT
ajfa-11492	74	54	0	0	NUM
ajfa-11492	74	55	≤	≤	NUM
ajfa-11492	74	56	γ	γ	X
ajfa-11492	74	57	<	<	X
ajfa-11492	74	58	1	1	NUM
ajfa-11492	74	59	)	)	PUNCT
ajfa-11492	74	60	;	;	PUNCT
ajfa-11492	74	61	ε	ε	PROPN
ajfa-11492	74	62	,	,	PUNCT
ajfa-11492	74	63	ε	ε	PROPN
ajfa-11492	74	64	=	=	NOUN
ajfa-11492	74	65	error	error	NOUN
ajfa-11492	74	66	terms	term	NOUN
ajfa-11492	74	67	.	.	PUNCT
ajfa-11492	75	1	in	in	ADP
ajfa-11492	75	2	above	above	ADP
ajfa-11492	75	3	expression	expression	NOUN
ajfa-11492	75	4	,	,	PUNCT
ajfa-11492	75	5	o’95	o’95	PROPN
ajfa-11492	75	6	assumed	assume	VERB
ajfa-11492	75	7	that	that	SCONJ
ajfa-11492	75	8	abnormal	abnormal	ADJ
ajfa-11492	75	9	earnings	earning	NOUN
ajfa-11492	75	10	follow	follow	VERB
ajfa-11492	75	11	persistent	persistent	ADJ
ajfa-11492	75	12	and	and	CCONJ
ajfa-11492	75	13	autoregression	autoregression	NOUN
ajfa-11492	75	14	,	,	PUNCT
ajfa-11492	75	15	a	a	DET
ajfa-11492	75	16	first	first	ADJ
ajfa-11492	75	17	-	-	PUNCT
ajfa-11492	75	18	degree	degree	NOUN
ajfa-11492	75	19	ar	ar	NOUN
ajfa-11492	75	20	(	(	PUNCT
ajfa-11492	75	21	1	1	NUM
ajfa-11492	75	22	)	)	PUNCT
ajfa-11492	75	23	process	process	NOUN
ajfa-11492	75	24	.	.	PUNCT
ajfa-11492	76	1	and	and	CCONJ
ajfa-11492	76	2	there	there	PRON
ajfa-11492	76	3	is	be	VERB
ajfa-11492	76	4	another	another	DET
ajfa-11492	76	5	variable	variable	ADJ
ajfa-11492	76	6	i.e.	i.e.	X
ajfa-11492	76	7	other	other	ADJ
ajfa-11492	76	8	information	information	NOUN
ajfa-11492	76	9	,	,	PUNCT
ajfa-11492	76	10	which	which	PRON
ajfa-11492	76	11	also	also	ADV
ajfa-11492	76	12	affects	affect	VERB
ajfa-11492	76	13	future	future	ADJ
ajfa-11492	76	14	abnormal	abnormal	ADJ
ajfa-11492	76	15	earnings	earning	NOUN
ajfa-11492	76	16	.	.	PUNCT
ajfa-11492	77	1	then	then	ADV
ajfa-11492	77	2	,	,	PUNCT
ajfa-11492	77	3	o’95	o’95	AUX
ajfa-11492	77	4	combine	combine	VERB
ajfa-11492	77	5	riv	riv	PROPN
ajfa-11492	77	6	with	with	ADP
ajfa-11492	77	7	lid	lid	NOUN
ajfa-11492	77	8	and	and	CCONJ
ajfa-11492	77	9	come	come	VERB
ajfa-11492	77	10	up	up	ADP
ajfa-11492	77	11	with	with	ADP
ajfa-11492	77	12	the	the	DET
ajfa-11492	77	13	given	give	VERB
ajfa-11492	77	14	valuation	valuation	NOUN
ajfa-11492	77	15	function	function	NOUN
ajfa-11492	77	16	:	:	PUNCT
ajfa-11492	78	1	mv	mv	PROPN
ajfa-11492	78	2	=	=	SYM
ajfa-11492	78	3	b	b	PROPN
ajfa-11492	78	4	+	+	NUM
ajfa-11492	78	5	α	α	NOUN
ajfa-11492	78	6	x	x	X
ajfa-11492	79	1	+	+	CCONJ
ajfa-11492	79	2	β	β	NUM
ajfa-11492	79	3	v	v	X
ajfa-11492	79	4	(	(	PUNCT
ajfa-11492	79	5	8)	8)	NUM
ajfa-11492	79	6	asian	asian	ADJ
ajfa-11492	79	7	journal	journal	NOUN
ajfa-11492	79	8	of	of	ADP
ajfa-11492	79	9	finance	finance	PROPN
ajfa-11492	79	10	&	&	CCONJ
ajfa-11492	79	11	accounting	accounting	PROPN
ajfa-11492	79	12	issn	issn	PROPN
ajfa-11492	79	13	1946	1946	NUM
ajfa-11492	79	14	-	-	PUNCT
ajfa-11492	79	15	052x	052x	PROPN
ajfa-11492	79	16	2017	2017	NUM
ajfa-11492	79	17	,	,	PUNCT
ajfa-11492	79	18	vol	vol	NOUN
ajfa-11492	79	19	.	.	NOUN
ajfa-11492	79	20	9	9	NUM
ajfa-11492	79	21	,	,	PUNCT
ajfa-11492	79	22	no	no	INTJ
ajfa-11492	79	23	.	.	NOUN
ajfa-11492	79	24	2	2	NUM
ajfa-11492	79	25	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11492	79	26	5	5	NUM
ajfa-11492	79	27	where	where	SCONJ
ajfa-11492	79	28	α	α	NOUN
ajfa-11492	79	29	=	=	SYM
ajfa-11492	79	30	ω	ω	PROPN
ajfa-11492	79	31	ω	ω	PROPN
ajfa-11492	79	32	&	&	CCONJ
ajfa-11492	79	33	β	β	X
ajfa-11492	79	34	=	=	SYM
ajfa-11492	79	35	(	(	PUNCT
ajfa-11492	79	36	ω	ω	NOUN
ajfa-11492	79	37	)	)	PUNCT
ajfa-11492	79	38	(	(	PUNCT
ajfa-11492	79	39	γ	γ	X
ajfa-11492	79	40	)	)	PUNCT
ajfa-11492	79	41	next	next	ADV
ajfa-11492	79	42	,	,	PUNCT
ajfa-11492	79	43	we	we	PRON
ajfa-11492	79	44	discuss	discuss	VERB
ajfa-11492	79	45	the	the	DET
ajfa-11492	79	46	literature	literature	NOUN
ajfa-11492	79	47	or	or	CCONJ
ajfa-11492	79	48	comments	comment	NOUN
ajfa-11492	79	49	given	give	VERB
ajfa-11492	79	50	by	by	ADP
ajfa-11492	79	51	different	different	ADJ
ajfa-11492	79	52	authors	author	NOUN
ajfa-11492	79	53	with	with	ADP
ajfa-11492	79	54	reference	reference	NOUN
ajfa-11492	79	55	to	to	PART
ajfa-11492	79	56	o’95	o’95	VERB
ajfa-11492	79	57	.	.	PUNCT
ajfa-11492	80	1	it	it	PRON
ajfa-11492	80	2	consists	consist	VERB
ajfa-11492	80	3	assumptions	assumption	NOUN
ajfa-11492	80	4	,	,	PUNCT
ajfa-11492	80	5	concepts	concept	NOUN
ajfa-11492	80	6	,	,	PUNCT
ajfa-11492	80	7	and	and	CCONJ
ajfa-11492	80	8	results	result	NOUN
ajfa-11492	80	9	of	of	ADP
ajfa-11492	80	10	o’95	o’95	NOUN
ajfa-11492	80	11	being	be	AUX
ajfa-11492	80	12	questioned	question	VERB
ajfa-11492	80	13	or	or	CCONJ
ajfa-11492	80	14	supported	support	VERB
ajfa-11492	80	15	by	by	ADP
ajfa-11492	80	16	furtherliterature	furtherliterature	NOUN
ajfa-11492	80	17	.	.	PUNCT
ajfa-11492	81	1	2.1	2.1	NUM
ajfa-11492	81	2	assumption	assumption	NOUN
ajfa-11492	81	3	1	1	NUM
ajfa-11492	81	4	:	:	PUNCT
ajfa-11492	81	5	risk	risk	NOUN
ajfa-11492	81	6	neutrality	neutrality	NOUN
ajfa-11492	81	7	,	,	PUNCT
ajfa-11492	81	8	non	non	ADJ
ajfa-11492	81	9	-	-	ADJ
ajfa-11492	81	10	stochastic	stochastic	ADJ
ajfa-11492	81	11	interest	interest	NOUN
ajfa-11492	81	12	rates	rate	NOUN
ajfa-11492	81	13	,	,	PUNCT
ajfa-11492	81	14	andhomogeneous	andhomogeneous	ADJ
ajfa-11492	81	15	beliefs	belief	NOUN
ajfa-11492	81	16	since	since	SCONJ
ajfa-11492	81	17	the	the	DET
ajfa-11492	81	18	work	work	NOUN
ajfa-11492	81	19	of	of	ADP
ajfa-11492	81	20	o’95investigated	o’95investigate	VERB
ajfa-11492	81	21	how	how	SCONJ
ajfa-11492	81	22	equities	equity	NOUN
ajfa-11492	81	23	can	can	AUX
ajfa-11492	81	24	be	be	AUX
ajfa-11492	81	25	price	price	NOUN
ajfa-11492	81	26	based	base	VERB
ajfa-11492	81	27	on	on	ADP
ajfa-11492	81	28	accounting	accounting	NOUN
ajfa-11492	81	29	data	datum	NOUN
ajfa-11492	81	30	.	.	PUNCT
ajfa-11492	82	1	this	this	DET
ajfa-11492	82	2	literature	literature	NOUN
ajfa-11492	82	3	assumes	assume	VERB
ajfa-11492	82	4	risk	risk	VERB
ajfa-11492	82	5	neutral	neutral	ADJ
ajfa-11492	82	6	investors	investor	NOUN
ajfa-11492	82	7	to	to	PART
ajfa-11492	82	8	keep	keep	VERB
ajfa-11492	82	9	the	the	DET
ajfa-11492	82	10	things	thing	NOUN
ajfa-11492	82	11	simple	simple	ADJ
ajfa-11492	82	12	and	and	CCONJ
ajfa-11492	82	13	to	to	PART
ajfa-11492	82	14	avoid	avoid	VERB
ajfa-11492	82	15	the	the	DET
ajfa-11492	82	16	issue	issue	NOUN
ajfa-11492	82	17	of	of	ADP
ajfa-11492	82	18	pricing	price	VERB
ajfa-11492	82	19	risk.sorisk	risk.sorisk	NOUN
ajfa-11492	82	20	-	-	PUNCT
ajfa-11492	82	21	free	free	ADJ
ajfa-11492	82	22	rate	rate	NOUN
ajfa-11492	82	23	was	be	AUX
ajfa-11492	82	24	considered	consider	VERB
ajfa-11492	82	25	as	as	ADP
ajfa-11492	82	26	adiscounting	adiscounte	VERB
ajfa-11492	82	27	factor	factor	NOUN
ajfa-11492	82	28	.	.	PUNCT
ajfa-11492	83	1	but	but	CCONJ
ajfa-11492	83	2	because	because	SCONJ
ajfa-11492	83	3	of	of	ADP
ajfa-11492	83	4	this	this	DET
ajfa-11492	83	5	assumption	assumption	NOUN
ajfa-11492	83	6	,	,	PUNCT
ajfa-11492	83	7	the	the	DET
ajfa-11492	83	8	model	model	NOUN
ajfa-11492	83	9	lacks	lack	VERB
ajfa-11492	83	10	the	the	DET
ajfa-11492	83	11	theoretical	theoretical	ADJ
ajfa-11492	83	12	foundation	foundation	NOUN
ajfa-11492	83	13	in	in	ADP
ajfa-11492	83	14	case	case	NOUN
ajfa-11492	83	15	of	of	ADP
ajfa-11492	83	16	stochastic	stochastic	ADJ
ajfa-11492	83	17	interest	interest	NOUN
ajfa-11492	83	18	rate	rate	NOUN
ajfa-11492	83	19	(	(	PUNCT
ajfa-11492	83	20	feltham	feltham	PROPN
ajfa-11492	83	21	&	&	CCONJ
ajfa-11492	83	22	ohlson	ohlson	PROPN
ajfa-11492	83	23	,	,	PUNCT
ajfa-11492	83	24	1999	1999	NUM
ajfa-11492	83	25	)	)	PUNCT
ajfa-11492	83	26	.	.	PUNCT
ajfa-11492	84	1	then	then	ADV
ajfa-11492	84	2	a	a	DET
ajfa-11492	84	3	general	general	ADJ
ajfa-11492	84	4	theoretical	theoretical	ADJ
ajfa-11492	84	5	version	version	NOUN
ajfa-11492	84	6	of	of	ADP
ajfa-11492	84	7	the	the	DET
ajfa-11492	84	8	model	model	NOUN
ajfa-11492	84	9	was	be	AUX
ajfa-11492	84	10	given	give	VERB
ajfa-11492	84	11	by	by	ADP
ajfa-11492	84	12	feltham	feltham	PROPN
ajfa-11492	84	13	and	and	CCONJ
ajfa-11492	84	14	ohlson	ohlson	NOUN
ajfa-11492	84	15	(	(	PUNCT
ajfa-11492	84	16	1999	1999	NUM
ajfa-11492	84	17	)	)	PUNCT
ajfa-11492	84	18	.	.	PUNCT
ajfa-11492	85	1	in	in	ADP
ajfa-11492	85	2	risk	risk	NOUN
ajfa-11492	85	3	formula	formula	NOUN
ajfa-11492	85	4	,	,	PUNCT
ajfa-11492	85	5	they	they	PRON
ajfa-11492	85	6	incorporated	incorporate	VERB
ajfa-11492	85	7	stochastic	stochastic	ADJ
ajfa-11492	85	8	interest	interest	NOUN
ajfa-11492	85	9	rate	rate	NOUN
ajfa-11492	85	10	to	to	PART
ajfa-11492	85	11	calculate	calculate	VERB
ajfa-11492	85	12	discount	discount	NOUN
ajfa-11492	85	13	factor	factor	NOUN
ajfa-11492	85	14	and	and	CCONJ
ajfa-11492	85	15	satisfies	satisfy	VERB
ajfa-11492	85	16	the	the	DET
ajfa-11492	85	17	claims	claim	NOUN
ajfa-11492	85	18	of	of	ADP
ajfa-11492	85	19	modern	modern	ADJ
ajfa-11492	85	20	finance	finance	NOUN
ajfa-11492	85	21	theory	theory	NOUN
ajfa-11492	85	22	.	.	PUNCT
ajfa-11492	86	1	further	further	PROPN
ajfa-11492	86	2	ang	ang	PROPN
ajfa-11492	86	3	&	&	CCONJ
ajfa-11492	86	4	liu	liu	PROPN
ajfa-11492	86	5	(	(	PUNCT
ajfa-11492	86	6	2001	2001	NUM
ajfa-11492	86	7	)	)	PUNCT
ajfa-11492	86	8	extended	extend	VERB
ajfa-11492	86	9	feltham	feltham	PROPN
ajfa-11492	86	10	&	&	CCONJ
ajfa-11492	86	11	ohlson	ohlson	PROPN
ajfa-11492	86	12	(	(	PUNCT
ajfa-11492	86	13	1999	1999	NUM
ajfa-11492	86	14	)	)	PUNCT
ajfa-11492	86	15	and	and	CCONJ
ajfa-11492	86	16	have	have	AUX
ajfa-11492	86	17	given	give	VERB
ajfa-11492	86	18	an	an	DET
ajfa-11492	86	19	affine	affine	NOUN
ajfa-11492	86	20	model	model	NOUN
ajfa-11492	86	21	integrates	integrate	VERB
ajfa-11492	86	22	stochastic	stochastic	ADJ
ajfa-11492	86	23	interest	interest	NOUN
ajfa-11492	86	24	rates	rate	NOUN
ajfa-11492	86	25	and	and	CCONJ
ajfa-11492	86	26	risk	risk	NOUN
ajfa-11492	86	27	aversive	aversive	ADJ
ajfa-11492	86	28	investors	investor	NOUN
ajfa-11492	86	29	which	which	PRON
ajfa-11492	86	30	yielda	yielda	VERB
ajfa-11492	86	31	non	non	ADJ
ajfa-11492	86	32	-	-	ADJ
ajfa-11492	86	33	linear	linear	ADJ
ajfa-11492	86	34	association	association	NOUN
ajfa-11492	86	35	between	between	ADP
ajfa-11492	86	36	book	book	NOUN
ajfa-11492	86	37	value	value	NOUN
ajfa-11492	86	38	and	and	CCONJ
ajfa-11492	86	39	market	market	NOUN
ajfa-11492	86	40	value	value	NOUN
ajfa-11492	86	41	.	.	PUNCT
ajfa-11492	87	1	gode	gode	PROPN
ajfa-11492	87	2	&	&	CCONJ
ajfa-11492	87	3	ohlson	ohlson	PROPN
ajfa-11492	87	4	(	(	PUNCT
ajfa-11492	87	5	2004	2004	NUM
ajfa-11492	87	6	)	)	PUNCT
ajfa-11492	87	7	assimilatedo’95	assimilatedo’95	NOUN
ajfa-11492	87	8	valuation	valuation	NOUN
ajfa-11492	87	9	framework	framework	NOUN
ajfa-11492	87	10	with	with	ADP
ajfa-11492	87	11	time	time	NOUN
ajfa-11492	87	12	-	-	PUNCT
ajfa-11492	87	13	varying	vary	VERB
ajfa-11492	87	14	interest	interest	NOUN
ajfa-11492	87	15	rates	rate	NOUN
ajfa-11492	87	16	.	.	PUNCT
ajfa-11492	88	1	they	they	PRON
ajfa-11492	88	2	have	have	AUX
ajfa-11492	88	3	assumed	assume	VERB
ajfa-11492	88	4	risk	risk	NOUN
ajfa-11492	88	5	neutral	neutral	ADJ
ajfa-11492	88	6	market	market	NOUN
ajfa-11492	88	7	and	and	CCONJ
ajfa-11492	88	8	did	do	AUX
ajfa-11492	88	9	not	not	PART
ajfa-11492	88	10	include	include	VERB
ajfa-11492	88	11	any	any	DET
ajfa-11492	88	12	risk	risk	NOUN
ajfa-11492	88	13	adjustment	adjustment	NOUN
ajfa-11492	88	14	.	.	PUNCT
ajfa-11492	89	1	however	however	ADV
ajfa-11492	89	2	,	,	PUNCT
ajfa-11492	89	3	lyle	lyle	PROPN
ajfa-11492	89	4	et	et	PROPN
ajfa-11492	89	5	al	al	PROPN
ajfa-11492	89	6	.	.	PROPN
ajfa-11492	90	1	(	(	PUNCT
ajfa-11492	90	2	2013	2013	NUM
ajfa-11492	90	3	)	)	PUNCT
ajfa-11492	90	4	extended	extend	VERB
ajfa-11492	90	5	feltham	feltham	PROPN
ajfa-11492	90	6	and	and	CCONJ
ajfa-11492	90	7	ohlson	ohlson	NOUN
ajfa-11492	90	8	(	(	PUNCT
ajfa-11492	90	9	1999	1999	NUM
ajfa-11492	90	10	)	)	PUNCT
ajfa-11492	90	11	and	and	CCONJ
ajfa-11492	90	12	considered	consider	VERB
ajfa-11492	90	13	dynamic	dynamic	ADJ
ajfa-11492	90	14	expectations	expectation	NOUN
ajfa-11492	90	15	for	for	ADP
ajfa-11492	90	16	systematic	systematic	ADJ
ajfa-11492	90	17	risk	risk	NOUN
ajfa-11492	90	18	in	in	ADP
ajfa-11492	90	19	the	the	DET
ajfa-11492	90	20	market	market	NOUN
ajfa-11492	90	21	.	.	PUNCT
ajfa-11492	91	1	they	they	PRON
ajfa-11492	91	2	have	have	AUX
ajfa-11492	91	3	suggested	suggest	VERB
ajfa-11492	91	4	to	to	PART
ajfa-11492	91	5	include	include	VERB
ajfa-11492	91	6	firm	firm	ADJ
ajfa-11492	91	7	fundamental	fundamental	ADJ
ajfa-11492	91	8	variables	variable	NOUN
ajfa-11492	91	9	and	and	CCONJ
ajfa-11492	91	10	unobservable	unobservable	ADJ
ajfa-11492	91	11	covariance	covariance	NOUN
ajfa-11492	91	12	in	in	ADP
ajfa-11492	91	13	the	the	DET
ajfa-11492	91	14	cost	cost	NOUN
ajfa-11492	91	15	of	of	ADP
ajfa-11492	91	16	capital	capital	NOUN
ajfa-11492	91	17	.	.	PUNCT
ajfa-11492	92	1	whereas	whereas	ADV
ajfa-11492	92	2	,	,	PUNCT
ajfa-11492	92	3	know	know	PROPN
ajfa-11492	92	4	(	(	PUNCT
ajfa-11492	92	5	2001	2001	NUM
ajfa-11492	92	6	)	)	PUNCT
ajfa-11492	92	7	considered	consider	VERB
ajfa-11492	92	8	asymmetrically	asymmetrically	ADV
ajfa-11492	92	9	informed	inform	VERB
ajfa-11492	92	10	investors	investor	NOUN
ajfa-11492	92	11	and	and	CCONJ
ajfa-11492	92	12	found	find	VERB
ajfa-11492	92	13	that	that	SCONJ
ajfa-11492	92	14	accounting	accounting	NOUN
ajfa-11492	92	15	values	value	NOUN
ajfa-11492	92	16	are	be	AUX
ajfa-11492	92	17	associated	associate	VERB
ajfa-11492	92	18	with	with	ADP
ajfa-11492	92	19	market	market	NOUN
ajfa-11492	92	20	values	value	NOUN
ajfa-11492	92	21	.	.	PUNCT
ajfa-11492	93	1	even	even	ADV
ajfa-11492	93	2	in	in	ADP
ajfa-11492	93	3	an	an	DET
ajfa-11492	93	4	empirical	empirical	ADJ
ajfa-11492	93	5	study	study	NOUN
ajfa-11492	93	6	,	,	PUNCT
ajfa-11492	93	7	kirkulak	kirkulak	PROPN
ajfa-11492	93	8	&	&	CCONJ
ajfa-11492	93	9	balsari	balsari	PROPN
ajfa-11492	93	10	(	(	PUNCT
ajfa-11492	93	11	2009	2009	NUM
ajfa-11492	93	12	)	)	PUNCT
ajfa-11492	93	13	concluded	conclude	VERB
ajfa-11492	93	14	that	that	SCONJ
ajfa-11492	93	15	inflation	inflation	NOUN
ajfa-11492	93	16	-	-	PUNCT
ajfa-11492	93	17	adjusted	adjust	VERB
ajfa-11492	93	18	rates	rate	NOUN
ajfa-11492	93	19	can	can	AUX
ajfa-11492	93	20	create	create	VERB
ajfa-11492	93	21	different	different	ADJ
ajfa-11492	93	22	risk	risk	NOUN
ajfa-11492	93	23	assessment	assessment	NOUN
ajfa-11492	93	24	for	for	ADP
ajfa-11492	93	25	the	the	DET
ajfa-11492	93	26	firm	firm	NOUN
ajfa-11492	93	27	but	but	CCONJ
ajfa-11492	93	28	inflation	inflation	NOUN
ajfa-11492	93	29	adjusted	adjust	VERB
ajfa-11492	93	30	rates	rate	NOUN
ajfa-11492	93	31	were	be	AUX
ajfa-11492	93	32	not	not	PART
ajfa-11492	93	33	proofed	proof	VERB
ajfa-11492	93	34	to	to	PART
ajfa-11492	93	35	be	be	AUX
ajfa-11492	93	36	the	the	DET
ajfa-11492	93	37	substitute	substitute	NOUN
ajfa-11492	93	38	,	,	PUNCT
ajfa-11492	93	39	it	it	PRON
ajfa-11492	93	40	can	can	AUX
ajfa-11492	93	41	only	only	ADV
ajfa-11492	93	42	be	be	AUX
ajfa-11492	93	43	the	the	DET
ajfa-11492	93	44	complementary	complementary	ADJ
ajfa-11492	93	45	to	to	ADP
ajfa-11492	93	46	historical	historical	ADJ
ajfa-11492	93	47	cost	cost	NOUN
ajfa-11492	93	48	rates	rate	NOUN
ajfa-11492	93	49	.	.	PUNCT
ajfa-11492	94	1	2.2	2.2	NUM
ajfa-11492	94	2	assumption	assumption	NOUN
ajfa-11492	94	3	2	2	NUM
ajfa-11492	94	4	:	:	PUNCT
ajfa-11492	94	5	clean	clean	ADJ
ajfa-11492	94	6	surplus	surplus	NOUN
ajfa-11492	94	7	relationship	relationship	NOUN
ajfa-11492	94	8	(	(	PUNCT
ajfa-11492	94	9	csr	csr	NOUN
ajfa-11492	94	10	)	)	PUNCT
ajfa-11492	94	11	this	this	DET
ajfa-11492	94	12	assumption	assumption	NOUN
ajfa-11492	94	13	described	describe	VERB
ajfa-11492	94	14	clean	clean	ADJ
ajfa-11492	94	15	surplus	surplus	NOUN
ajfa-11492	94	16	relation	relation	NOUN
ajfa-11492	94	17	is	be	AUX
ajfa-11492	94	18	an	an	DET
ajfa-11492	94	19	accounting	accounting	NOUN
ajfa-11492	94	20	system	system	NOUN
ajfa-11492	94	21	in	in	ADP
ajfa-11492	94	22	whichcurrent	whichcurrent	ADJ
ajfa-11492	94	23	year	year	NOUN
ajfa-11492	94	24	book	book	NOUN
ajfa-11492	94	25	value	value	NOUN
ajfa-11492	94	26	is	be	AUX
ajfa-11492	94	27	equal	equal	ADJ
ajfa-11492	94	28	to	to	ADP
ajfa-11492	94	29	previous	previous	ADJ
ajfa-11492	94	30	year	year	NOUN
ajfa-11492	94	31	book	book	NOUN
ajfa-11492	94	32	value	value	NOUN
ajfa-11492	94	33	plus	plus	CCONJ
ajfa-11492	94	34	earnings	earning	NOUN
ajfa-11492	94	35	minus	minus	CCONJ
ajfa-11492	94	36	dividend	dividend	NOUN
ajfa-11492	94	37	,	,	PUNCT
ajfa-11492	94	38	and	and	CCONJ
ajfa-11492	94	39	capital	capital	NOUN
ajfa-11492	94	40	contribution	contribution	NOUN
ajfa-11492	94	41	is	be	AUX
ajfa-11492	94	42	considered	consider	VERB
ajfa-11492	94	43	as	as	ADP
ajfa-11492	94	44	a	a	DET
ajfa-11492	94	45	negative	negative	ADJ
ajfa-11492	94	46	dividend	dividend	NOUN
ajfa-11492	94	47	.	.	PUNCT
ajfa-11492	95	1	dividend	dividend	NOUN
ajfa-11492	95	2	payment	payment	NOUN
ajfa-11492	95	3	affects	affect	VERB
ajfa-11492	95	4	current	current	ADJ
ajfa-11492	95	5	book	book	NOUN
ajfa-11492	95	6	value	value	NOUN
ajfa-11492	95	7	negatively	negatively	ADV
ajfa-11492	95	8	but	but	CCONJ
ajfa-11492	95	9	not	not	PART
ajfa-11492	95	10	current	current	ADJ
ajfa-11492	95	11	earnings	earning	NOUN
ajfa-11492	95	12	o’95	o’95	NOUN
ajfa-11492	95	13	.	.	PUNCT
ajfa-11492	96	1	this	this	DET
ajfa-11492	96	2	assumption	assumption	NOUN
ajfa-11492	96	3	was	be	AUX
ajfa-11492	96	4	the	the	DET
ajfa-11492	96	5	only	only	ADJ
ajfa-11492	96	6	constraint	constraint	NOUN
ajfa-11492	96	7	on	on	ADP
ajfa-11492	96	8	the	the	DET
ajfa-11492	96	9	accounting	accounting	NOUN
ajfa-11492	96	10	system	system	NOUN
ajfa-11492	96	11	in	in	ADP
ajfa-11492	96	12	o’95.brief	o’95.brief	PROPN
ajfa-11492	96	13	&	&	CCONJ
ajfa-11492	96	14	peasnell	peasnell	PROPN
ajfa-11492	96	15	(	(	PUNCT
ajfa-11492	96	16	1996	1996	NUM
ajfa-11492	96	17	)	)	PUNCT
ajfa-11492	96	18	reviewed	review	VERB
ajfa-11492	96	19	the	the	DET
ajfa-11492	96	20	supporting	support	VERB
ajfa-11492	96	21	and	and	CCONJ
ajfa-11492	96	22	opposing	oppose	VERB
ajfa-11492	96	23	literature	literature	NOUN
ajfa-11492	96	24	of	of	ADP
ajfa-11492	96	25	csr	csr	PROPN
ajfa-11492	96	26	for	for	ADP
ajfa-11492	96	27	income	income	NOUN
ajfa-11492	96	28	recognition	recognition	NOUN
ajfa-11492	96	29	.	.	PUNCT
ajfa-11492	97	1	supporting	support	VERB
ajfa-11492	97	2	literaturesuggests	literaturesuggest	NOUN
ajfa-11492	97	3	that	that	SCONJ
ajfa-11492	97	4	income	income	NOUN
ajfa-11492	97	5	should	should	AUX
ajfa-11492	97	6	not	not	PART
ajfa-11492	97	7	include	include	VERB
ajfa-11492	97	8	non	non	ADJ
ajfa-11492	97	9	-	-	ADJ
ajfa-11492	97	10	persistent	persistent	ADJ
ajfa-11492	97	11	items	item	NOUN
ajfa-11492	97	12	because	because	SCONJ
ajfa-11492	97	13	these	these	DET
ajfa-11492	97	14	items	item	NOUN
ajfa-11492	97	15	do	do	AUX
ajfa-11492	97	16	not	not	PART
ajfa-11492	97	17	have	have	VERB
ajfa-11492	97	18	predictive	predictive	ADJ
ajfa-11492	97	19	ability	ability	NOUN
ajfa-11492	97	20	,	,	PUNCT
ajfa-11492	97	21	for	for	ADP
ajfa-11492	97	22	example	example	NOUN
ajfa-11492	97	23	,	,	PUNCT
ajfa-11492	97	24	increase	increase	VERB
ajfa-11492	97	25	or	or	CCONJ
ajfa-11492	97	26	decrease	decrease	NOUN
ajfa-11492	97	27	in	in	ADP
ajfa-11492	97	28	shareholders	shareholder	NOUN
ajfa-11492	97	29	’	'	PUNCT
ajfa-11492	97	30	equity.stark	equity.stark	PROPN
ajfa-11492	97	31	(	(	PUNCT
ajfa-11492	97	32	1997	1997	NUM
ajfa-11492	97	33	)	)	PUNCT
ajfa-11492	97	34	concluded	conclude	VERB
ajfa-11492	97	35	that	that	SCONJ
ajfa-11492	97	36	in	in	ADP
ajfa-11492	97	37	csrclean	csrclean	ADJ
ajfa-11492	97	38	surplus	surplus	ADJ
ajfa-11492	97	39	earnings	earning	NOUN
ajfa-11492	97	40	have	have	VERB
ajfa-11492	97	41	a	a	DET
ajfa-11492	97	42	central	central	ADJ
ajfa-11492	97	43	role	role	NOUN
ajfa-11492	97	44	in	in	ADP
ajfa-11492	97	45	firm	firm	ADJ
ajfa-11492	97	46	valuation	valuation	NOUN
ajfa-11492	97	47	and	and	CCONJ
ajfa-11492	97	48	forecasting	forecasting	NOUN
ajfa-11492	97	49	of	of	ADP
ajfa-11492	97	50	clean	clean	ADJ
ajfa-11492	97	51	surplus	surplus	ADJ
ajfa-11492	97	52	earnings	earning	NOUN
ajfa-11492	97	53	,	,	PUNCT
ajfa-11492	97	54	only	only	ADV
ajfa-11492	97	55	if	if	SCONJ
ajfa-11492	97	56	the	the	DET
ajfa-11492	97	57	valuation	valuation	NOUN
ajfa-11492	97	58	coefficient	coefficient	NOUN
ajfa-11492	97	59	of	of	ADP
ajfa-11492	97	60	book	book	NOUN
ajfa-11492	97	61	value	value	NOUN
ajfa-11492	97	62	and	and	CCONJ
ajfa-11492	97	63	dividend	dividend	NOUN
ajfa-11492	97	64	are	be	AUX
ajfa-11492	97	65	equal	equal	ADJ
ajfa-11492	97	66	.	.	PUNCT
ajfa-11492	98	1	in	in	ADP
ajfa-11492	98	2	this	this	DET
ajfa-11492	98	3	condition	condition	NOUN
ajfa-11492	98	4	combined	combine	VERB
ajfa-11492	98	5	information	information	NOUN
ajfa-11492	98	6	of	of	ADP
ajfa-11492	98	7	book	book	NOUN
ajfa-11492	98	8	value	value	NOUN
ajfa-11492	98	9	and	and	CCONJ
ajfa-11492	98	10	dividend	dividend	NOUN
ajfa-11492	98	11	is	be	AUX
ajfa-11492	98	12	adequate	adequate	ADJ
ajfa-11492	98	13	for	for	ADP
ajfa-11492	98	14	valuation	valuation	NOUN
ajfa-11492	98	15	,	,	PUNCT
ajfa-11492	98	16	instead	instead	ADV
ajfa-11492	98	17	of	of	ADP
ajfa-11492	98	18	separate	separate	ADJ
ajfa-11492	98	19	information	information	NOUN
ajfa-11492	98	20	.	.	PUNCT
ajfa-11492	99	1	csr	csr	NOUN
ajfa-11492	99	2	is	be	AUX
ajfa-11492	99	3	required	require	VERB
ajfa-11492	99	4	to	to	PART
ajfa-11492	99	5	get	get	VERB
ajfa-11492	99	6	riv	riv	NOUN
ajfa-11492	99	7	from	from	ADP
ajfa-11492	99	8	pved.with	pved.with	ADP
ajfa-11492	99	9	given	give	VERB
ajfa-11492	99	10	csr	csr	NOUN
ajfa-11492	99	11	,	,	PUNCT
ajfa-11492	99	12	riv	riv	PART
ajfa-11492	100	1	model	model	NOUN
ajfa-11492	100	2	is	be	AUX
ajfa-11492	100	3	equivalent	equivalent	ADJ
ajfa-11492	100	4	to	to	ADP
ajfa-11492	100	5	ddm	ddm	PROPN
ajfa-11492	100	6	.	.	PUNCT
ajfa-11492	101	1	rejecting	reject	VERB
ajfa-11492	101	2	riv	riv	PROPN
ajfa-11492	101	3	model	model	NOUN
ajfa-11492	101	4	means	mean	VERB
ajfa-11492	101	5	putting	put	VERB
ajfa-11492	101	6	question	question	NOUN
ajfa-11492	101	7	on	on	ADP
ajfa-11492	101	8	ddm	ddm	PROPN
ajfa-11492	101	9	.	.	PUNCT
ajfa-11492	102	1	so	so	ADV
ajfa-11492	102	2	riv	riv	PROPN
ajfa-11492	102	3	model	model	NOUN
ajfa-11492	102	4	can	can	AUX
ajfa-11492	102	5	not	not	PART
ajfa-11492	102	6	be	be	AUX
ajfa-11492	102	7	asian	asian	ADJ
ajfa-11492	102	8	journal	journal	NOUN
ajfa-11492	102	9	of	of	ADP
ajfa-11492	102	10	finance	finance	PROPN
ajfa-11492	102	11	&	&	CCONJ
ajfa-11492	102	12	accounting	accounting	PROPN
ajfa-11492	102	13	issn	issn	PROPN
ajfa-11492	102	14	1946	1946	NUM
ajfa-11492	102	15	-	-	PUNCT
ajfa-11492	102	16	052x	052x	PROPN
ajfa-11492	102	17	2017	2017	NUM
ajfa-11492	102	18	,	,	PUNCT
ajfa-11492	102	19	vol	vol	NOUN
ajfa-11492	102	20	.	.	NOUN
ajfa-11492	103	1	9	9	NUM
ajfa-11492	103	2	,	,	PUNCT
ajfa-11492	103	3	no	no	NOUN
ajfa-11492	103	4	.	.	NOUN
ajfa-11492	103	5	2	2	NUM
ajfa-11492	103	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	103	7	6	6	NUM
ajfa-11492	103	8	eliminated	eliminate	VERB
ajfa-11492	103	9	,	,	PUNCT
ajfa-11492	103	10	and	and	CCONJ
ajfa-11492	103	11	same	same	ADJ
ajfa-11492	103	12	is	be	AUX
ajfa-11492	103	13	with	with	ADP
ajfa-11492	103	14	its	its	PRON
ajfa-11492	103	15	assumptions	assumption	NOUN
ajfa-11492	103	16	of	of	ADP
ajfa-11492	103	17	pved	pve	VERB
ajfa-11492	103	18	and	and	CCONJ
ajfa-11492	103	19	csrbecause	csrbecause	NOUN
ajfa-11492	103	20	there	there	PRON
ajfa-11492	103	21	is	be	VERB
ajfa-11492	103	22	no	no	DET
ajfa-11492	103	23	specific	specific	ADJ
ajfa-11492	103	24	direction	direction	NOUN
ajfa-11492	103	25	given	give	VERB
ajfa-11492	103	26	in	in	ADP
ajfa-11492	103	27	riv	riv	NOUN
ajfa-11492	103	28	model	model	NOUN
ajfa-11492	103	29	for	for	ADP
ajfa-11492	103	30	the	the	DET
ajfa-11492	103	31	calculation	calculation	NOUN
ajfa-11492	103	32	of	of	ADP
ajfa-11492	103	33	endless	endless	ADJ
ajfa-11492	103	34	series	series	NOUN
ajfa-11492	103	35	of	of	ADP
ajfa-11492	103	36	expected	expect	VERB
ajfa-11492	103	37	abnormal	abnormal	ADJ
ajfa-11492	103	38	earnings	earning	NOUN
ajfa-11492	103	39	.	.	PUNCT
ajfa-11492	104	1	however	however	ADV
ajfa-11492	104	2	riv	riv	ADV
ajfa-11492	104	3	modelneed	modelneed	VERB
ajfa-11492	104	4	impossible	impossible	ADJ
ajfa-11492	104	5	data	datum	NOUN
ajfa-11492	104	6	requirement	requirement	NOUN
ajfa-11492	104	7	for	for	ADP
ajfa-11492	104	8	empirical	empirical	ADJ
ajfa-11492	104	9	testing	testing	NOUN
ajfa-11492	104	10	(	(	PUNCT
ajfa-11492	104	11	lo	lo	PROPN
ajfa-11492	104	12	&	&	CCONJ
ajfa-11492	104	13	lys	lys	PROPN
ajfa-11492	104	14	,	,	PUNCT
ajfa-11492	104	15	2000	2000	NUM
ajfa-11492	104	16	)	)	PUNCT
ajfa-11492	104	17	.	.	PUNCT
ajfa-11492	105	1	ohlson	ohlson	PROPN
ajfa-11492	105	2	&	&	CCONJ
ajfa-11492	105	3	juettner	juettner	PROPN
ajfa-11492	105	4	-	-	PUNCT
ajfa-11492	105	5	nauroth	nauroth	PROPN
ajfa-11492	105	6	(	(	PUNCT
ajfa-11492	105	7	2005	2005	NUM
ajfa-11492	105	8	)	)	PUNCT
ajfa-11492	105	9	expressed	express	VERB
ajfa-11492	105	10	the	the	DET
ajfa-11492	105	11	role	role	NOUN
ajfa-11492	105	12	of	of	ADP
ajfa-11492	105	13	earnings	earning	NOUN
ajfa-11492	105	14	per	per	ADP
ajfa-11492	105	15	share	share	NOUN
ajfa-11492	105	16	in	in	ADP
ajfa-11492	105	17	equity	equity	NOUN
ajfa-11492	105	18	valuation	valuation	NOUN
ajfa-11492	105	19	without	without	ADP
ajfa-11492	105	20	assuming	assume	VERB
ajfa-11492	105	21	csr	csr	NOUN
ajfa-11492	105	22	.	.	PROPN
ajfa-11492	105	23	they	they	PRON
ajfa-11492	105	24	replaced	replace	VERB
ajfa-11492	105	25	book	book	NOUN
ajfa-11492	105	26	value	value	NOUN
ajfa-11492	105	27	with	with	ADP
ajfa-11492	105	28	next	next	ADJ
ajfa-11492	105	29	period	period	NOUN
ajfa-11492	105	30	capitalized	capitalize	VERB
ajfa-11492	105	31	earnings	earning	NOUN
ajfa-11492	105	32	and	and	CCONJ
ajfa-11492	105	33	entail	entail	VERB
ajfa-11492	105	34	only	only	ADV
ajfa-11492	105	35	successive	successive	ADJ
ajfa-11492	105	36	abnormal	abnormal	ADJ
ajfa-11492	105	37	earnings	earning	NOUN
ajfa-11492	105	38	growth	growth	NOUN
ajfa-11492	105	39	to	to	ADP
ajfa-11492	105	40	estimatefirm	estimatefirm	PROPN
ajfa-11492	105	41	valuation	valuation	NOUN
ajfa-11492	105	42	.	.	PUNCT
ajfa-11492	106	1	further	far	ADV
ajfa-11492	106	2	,	,	PUNCT
ajfa-11492	106	3	the	the	DET
ajfa-11492	106	4	model	model	NOUN
ajfa-11492	106	5	given	give	VERB
ajfa-11492	106	6	by	by	ADP
ajfa-11492	106	7	ohlson	ohlson	PROPN
ajfa-11492	106	8	&	&	CCONJ
ajfa-11492	106	9	juettner	juettner	PROPN
ajfa-11492	106	10	-	-	PUNCT
ajfa-11492	106	11	nauroth	nauroth	PROPN
ajfa-11492	106	12	(	(	PUNCT
ajfa-11492	106	13	2005	2005	NUM
ajfa-11492	106	14	)	)	PUNCT
ajfa-11492	106	15	have	have	AUX
ajfa-11492	106	16	found	find	VERB
ajfa-11492	106	17	comparatively	comparatively	ADV
ajfa-11492	106	18	more	more	ADV
ajfa-11492	106	19	consistent	consistent	ADJ
ajfa-11492	106	20	in	in	ADP
ajfa-11492	106	21	the	the	DET
ajfa-11492	106	22	markets	market	NOUN
ajfa-11492	106	23	where	where	SCONJ
ajfa-11492	106	24	clean	clean	ADJ
ajfa-11492	106	25	surplus	surplus	NOUN
ajfa-11492	106	26	deviations	deviation	NOUN
ajfa-11492	106	27	are	be	AUX
ajfa-11492	106	28	wide	wide	ADV
ajfa-11492	106	29	-	-	PUNCT
ajfa-11492	106	30	ranging	ranging	NOUN
ajfa-11492	106	31	,	,	PUNCT
ajfa-11492	106	32	but	but	CCONJ
ajfa-11492	106	33	the	the	DET
ajfa-11492	106	34	estimated	estimate	VERB
ajfa-11492	106	35	value	value	NOUN
ajfa-11492	106	36	of	of	ADP
ajfa-11492	106	37	the	the	DET
ajfa-11492	106	38	firm	firm	NOUN
ajfa-11492	106	39	may	may	AUX
ajfa-11492	106	40	differ	differ	VERB
ajfa-11492	106	41	from	from	ADP
ajfa-11492	106	42	the	the	DET
ajfa-11492	106	43	actual	actual	ADJ
ajfa-11492	106	44	market	market	NOUN
ajfa-11492	106	45	value	value	NOUN
ajfa-11492	106	46	because	because	SCONJ
ajfa-11492	106	47	of	of	ADP
ajfa-11492	106	48	various	various	ADJ
ajfa-11492	106	49	different	different	ADJ
ajfa-11492	106	50	assumptions	assumption	NOUN
ajfa-11492	106	51	of	of	ADP
ajfa-11492	106	52	csr	csr	NOUN
ajfa-11492	106	53	in	in	ADP
ajfa-11492	106	54	two	two	NUM
ajfa-11492	106	55	model	model	NOUN
ajfa-11492	106	56	(	(	PUNCT
ajfa-11492	106	57	lai	lai	PROPN
ajfa-11492	106	58	,	,	PUNCT
ajfa-11492	106	59	2015).in	2015).in	NUM
ajfa-11492	106	60	addition	addition	NOUN
ajfa-11492	106	61	to	to	ADP
ajfa-11492	106	62	csr	csr	NOUN
ajfa-11492	106	63	deviation	deviation	NOUN
ajfa-11492	106	64	,	,	PUNCT
ajfa-11492	106	65	ohlson	ohlson	NOUN
ajfa-11492	106	66	(	(	PUNCT
ajfa-11492	106	67	2005	2005	NUM
ajfa-11492	106	68	)	)	PUNCT
ajfa-11492	106	69	and	and	CCONJ
ajfa-11492	106	70	ohlson	ohlson	PROPN
ajfa-11492	106	71	&	&	CCONJ
ajfa-11492	106	72	gao	gao	PROPN
ajfa-11492	106	73	(	(	PUNCT
ajfa-11492	106	74	2006	2006	NUM
ajfa-11492	106	75	)	)	PUNCT
ajfa-11492	106	76	concluded	conclude	VERB
ajfa-11492	106	77	that	that	SCONJ
ajfa-11492	106	78	in	in	ADP
ajfa-11492	106	79	o’95	o’95	NOUN
ajfa-11492	106	80	book	book	NOUN
ajfa-11492	106	81	value	value	NOUN
ajfa-11492	106	82	shows	show	VERB
ajfa-11492	106	83	negative	negative	ADJ
ajfa-11492	106	84	bias	bias	NOUN
ajfa-11492	106	85	in	in	ADP
ajfa-11492	106	86	thelinewith	thelinewith	ADJ
ajfa-11492	106	87	conservatism	conservatism	NOUN
ajfa-11492	106	88	.	.	PUNCT
ajfa-11492	107	1	however	however	ADV
ajfa-11492	107	2	,	,	PUNCT
ajfa-11492	107	3	ohlson	ohlson	PROPN
ajfa-11492	107	4	&	&	CCONJ
ajfa-11492	107	5	juettner	juettner	PROPN
ajfa-11492	107	6	-	-	PUNCT
ajfa-11492	107	7	nauroth	nauroth	PROPN
ajfa-11492	107	8	(	(	PUNCT
ajfa-11492	107	9	2005	2005	NUM
ajfa-11492	107	10	)	)	PUNCT
ajfa-11492	107	11	model	model	NOUN
ajfa-11492	107	12	exempted	exempt	VERB
ajfa-11492	107	13	book	book	NOUN
ajfa-11492	107	14	value	value	NOUN
ajfa-11492	107	15	,	,	PUNCT
ajfa-11492	107	16	which	which	PRON
ajfa-11492	107	17	is	be	AUX
ajfa-11492	107	18	more	more	ADV
ajfa-11492	107	19	consistent	consistent	ADJ
ajfa-11492	107	20	.	.	PUNCT
ajfa-11492	108	1	because	because	SCONJ
ajfa-11492	108	2	possibly	possibly	ADV
ajfa-11492	108	3	in	in	ADP
ajfa-11492	108	4	one	one	NUM
ajfa-11492	108	5	particular	particular	ADJ
ajfa-11492	108	6	way	way	NOUN
ajfa-11492	108	7	forecasted	forecast	VERB
ajfa-11492	108	8	earnings	earning	NOUN
ajfa-11492	108	9	are	be	AUX
ajfa-11492	108	10	not	not	PART
ajfa-11492	108	11	steadily	steadily	ADV
ajfa-11492	108	12	biased	bias	VERB
ajfa-11492	108	13	.	.	PUNCT
ajfa-11492	109	1	further	far	ADV
ajfa-11492	109	2	,	,	PUNCT
ajfa-11492	109	3	skogsvik	skogsvik	PROPN
ajfa-11492	109	4	&	&	CCONJ
ajfa-11492	109	5	juettner	juettner	PROPN
ajfa-11492	109	6	-	-	PUNCT
ajfa-11492	109	7	nauroth	nauroth	PROPN
ajfa-11492	109	8	(	(	PUNCT
ajfa-11492	109	9	2013	2013	NUM
ajfa-11492	109	10	)	)	PUNCT
ajfa-11492	109	11	also	also	ADV
ajfa-11492	109	12	concluded	conclude	VERB
ajfa-11492	109	13	that	that	SCONJ
ajfa-11492	109	14	ohlson	ohlson	PROPN
ajfa-11492	109	15	&	&	CCONJ
ajfa-11492	109	16	juettner	juettner	PROPN
ajfa-11492	109	17	-	-	PUNCT
ajfa-11492	109	18	nauroth	nauroth	PROPN
ajfa-11492	109	19	(	(	PUNCT
ajfa-11492	109	20	2005	2005	NUM
ajfa-11492	109	21	)	)	PUNCT
ajfa-11492	109	22	model	model	NOUN
ajfa-11492	109	23	is	be	AUX
ajfa-11492	109	24	more	more	ADV
ajfa-11492	109	25	reliable	reliable	ADJ
ajfa-11492	109	26	than	than	SCONJ
ajfa-11492	109	27	o’95	o’95	VERB
ajfa-11492	109	28	model	model	NOUN
ajfa-11492	109	29	under	under	ADP
ajfa-11492	109	30	some	some	DET
ajfa-11492	109	31	restrictions	restriction	NOUN
ajfa-11492	109	32	of	of	ADP
ajfa-11492	109	33	positive	positive	ADJ
ajfa-11492	109	34	expected	expected	ADJ
ajfa-11492	109	35	conservatism	conservatism	NOUN
ajfa-11492	109	36	bias	bias	NOUN
ajfa-11492	109	37	.	.	PUNCT
ajfa-11492	110	1	in	in	ADP
ajfa-11492	110	2	spite	spite	NOUN
ajfa-11492	110	3	of	of	ADP
ajfa-11492	110	4	benefits	benefit	NOUN
ajfa-11492	110	5	of	of	ADP
ajfa-11492	110	6	dropping	drop	VERB
ajfa-11492	110	7	the	the	DET
ajfa-11492	110	8	csr	csr	NOUN
ajfa-11492	110	9	assumptions	assumption	NOUN
ajfa-11492	110	10	and	and	CCONJ
ajfa-11492	110	11	including	include	VERB
ajfa-11492	110	12	conservatism	conservatism	NOUN
ajfa-11492	110	13	bias	bias	NOUN
ajfa-11492	110	14	of	of	ADP
ajfa-11492	110	15	book	book	NOUN
ajfa-11492	110	16	value	value	NOUN
ajfa-11492	110	17	in	in	ADP
ajfa-11492	110	18	that	that	DET
ajfa-11492	110	19	place	place	NOUN
ajfa-11492	110	20	,	,	PUNCT
ajfa-11492	110	21	penman	penman	NOUN
ajfa-11492	110	22	(	(	PUNCT
ajfa-11492	110	23	2005	2005	NUM
ajfa-11492	110	24	)	)	PUNCT
ajfa-11492	110	25	concluded	conclude	VERB
ajfa-11492	110	26	that	that	SCONJ
ajfa-11492	110	27	measuring	measure	VERB
ajfa-11492	110	28	value	value	NOUN
ajfa-11492	110	29	after	after	ADP
ajfa-11492	110	30	dropping	drop	VERB
ajfa-11492	110	31	book	book	NOUN
ajfa-11492	110	32	value	value	NOUN
ajfa-11492	110	33	can	can	AUX
ajfa-11492	110	34	cause	cause	VERB
ajfa-11492	110	35	loss	loss	NOUN
ajfa-11492	110	36	of	of	ADP
ajfa-11492	110	37	information	information	NOUN
ajfa-11492	110	38	given	give	VERB
ajfa-11492	110	39	in	in	ADP
ajfa-11492	110	40	balance	balance	NOUN
ajfa-11492	110	41	sheet	sheet	NOUN
ajfa-11492	110	42	.	.	PUNCT
ajfa-11492	111	1	balance	balance	NOUN
ajfa-11492	111	2	sheet	sheet	NOUN
ajfa-11492	111	3	information	information	NOUN
ajfa-11492	111	4	’s	’s	PART
ajfa-11492	111	5	helps	help	VERB
ajfa-11492	111	6	to	to	PART
ajfa-11492	111	7	increase	increase	VERB
ajfa-11492	111	8	the	the	DET
ajfa-11492	111	9	precision	precision	NOUN
ajfa-11492	111	10	of	of	ADP
ajfa-11492	111	11	forecasting	forecasting	NOUN
ajfa-11492	111	12	of	of	ADP
ajfa-11492	111	13	earnings	earning	NOUN
ajfa-11492	111	14	.	.	PUNCT
ajfa-11492	112	1	furthermore	furthermore	ADV
ajfa-11492	112	2	,	,	PUNCT
ajfa-11492	112	3	in	in	ADP
ajfa-11492	112	4	ohlson	ohlson	PROPN
ajfa-11492	112	5	&	&	CCONJ
ajfa-11492	112	6	juettner	juettner	PROPN
ajfa-11492	112	7	-	-	PUNCT
ajfa-11492	112	8	nauroth	nauroth	PROPN
ajfa-11492	112	9	(	(	PUNCT
ajfa-11492	112	10	2005	2005	NUM
ajfa-11492	112	11	)	)	PUNCT
ajfa-11492	112	12	model	model	NOUN
ajfa-11492	112	13	,	,	PUNCT
ajfa-11492	112	14	the	the	DET
ajfa-11492	112	15	value	value	NOUN
ajfa-11492	112	16	of	of	ADP
ajfa-11492	112	17	the	the	DET
ajfa-11492	112	18	firm	firm	NOUN
ajfa-11492	112	19	is	be	AUX
ajfa-11492	112	20	fixed	fix	VERB
ajfa-11492	112	21	with	with	ADP
ajfa-11492	112	22	forecasted	forecast	VERB
ajfa-11492	112	23	capitalized	capitalize	VERB
ajfa-11492	112	24	future	future	ADJ
ajfa-11492	112	25	earnings	earning	NOUN
ajfa-11492	112	26	,	,	PUNCT
ajfa-11492	112	27	which	which	PRON
ajfa-11492	112	28	comprises	comprise	VERB
ajfa-11492	112	29	transitory	transitory	ADJ
ajfa-11492	112	30	earnings	earning	NOUN
ajfa-11492	112	31	and	and	CCONJ
ajfa-11492	112	32	results	result	NOUN
ajfa-11492	112	33	to	to	ADP
ajfa-11492	112	34	greater	great	ADJ
ajfa-11492	112	35	forecasting	forecasting	NOUN
ajfa-11492	112	36	error	error	NOUN
ajfa-11492	112	37	in	in	ADP
ajfa-11492	112	38	future	future	ADJ
ajfa-11492	112	39	earnings	earning	NOUN
ajfa-11492	112	40	.	.	PUNCT
ajfa-11492	113	1	moreover	moreover	ADV
ajfa-11492	113	2	(	(	PUNCT
ajfa-11492	113	3	lo	lo	PROPN
ajfa-11492	113	4	&	&	CCONJ
ajfa-11492	113	5	lys	lys	PROPN
ajfa-11492	113	6	,	,	PUNCT
ajfa-11492	113	7	2000	2000	NUM
ajfa-11492	113	8	)	)	PUNCT
ajfa-11492	113	9	calculated	calculate	VERB
ajfa-11492	113	10	the	the	DET
ajfa-11492	113	11	difference	difference	NOUN
ajfa-11492	113	12	between	between	ADP
ajfa-11492	113	13	comprehensive	comprehensive	ADJ
ajfa-11492	113	14	income	income	NOUN
ajfa-11492	113	15	and	and	CCONJ
ajfa-11492	113	16	reported	report	VERB
ajfa-11492	113	17	income	income	NOUN
ajfa-11492	113	18	in	in	ADP
ajfa-11492	113	19	csr	csr	NOUN
ajfa-11492	113	20	and	and	CCONJ
ajfa-11492	113	21	concluded	conclude	VERB
ajfa-11492	113	22	that	that	SCONJ
ajfa-11492	113	23	the	the	DET
ajfa-11492	113	24	actual	actual	ADJ
ajfa-11492	113	25	difference	difference	NOUN
ajfa-11492	113	26	is	be	AUX
ajfa-11492	113	27	dirty	dirty	ADJ
ajfa-11492	113	28	surplus	surplus	NOUN
ajfa-11492	113	29	.	.	PUNCT
ajfa-11492	114	1	usual	usual	ADJ
ajfa-11492	114	2	examples	example	NOUN
ajfa-11492	114	3	of	of	ADP
ajfa-11492	114	4	dirty	dirty	ADJ
ajfa-11492	114	5	surplus	surplus	NOUN
ajfa-11492	114	6	flows	flow	NOUN
ajfa-11492	114	7	are	be	AUX
ajfa-11492	114	8	minimum	minimum	ADJ
ajfa-11492	114	9	pension	pension	NOUN
ajfa-11492	114	10	liability	liability	NOUN
ajfa-11492	114	11	adjustment	adjustment	NOUN
ajfa-11492	114	12	,	,	PUNCT
ajfa-11492	114	13	profit	profit	NOUN
ajfa-11492	114	14	&	&	CCONJ
ajfa-11492	114	15	loss	loss	NOUN
ajfa-11492	114	16	on	on	ADP
ajfa-11492	114	17	securities	security	NOUN
ajfa-11492	114	18	available	available	ADJ
ajfa-11492	114	19	for	for	ADP
ajfa-11492	114	20	sale	sale	NOUN
ajfa-11492	114	21	,	,	PUNCT
ajfa-11492	114	22	currency	currency	NOUN
ajfa-11492	114	23	conversion	conversion	NOUN
ajfa-11492	114	24	and	and	CCONJ
ajfa-11492	114	25	profit	profit	NOUN
ajfa-11492	114	26	and	and	CCONJ
ajfa-11492	114	27	loss	loss	NOUN
ajfa-11492	114	28	on	on	ADP
ajfa-11492	114	29	revaluation	revaluation	NOUN
ajfa-11492	114	30	of	of	ADP
ajfa-11492	114	31	theasset	theasset	NOUN
ajfa-11492	114	32	.	.	PUNCT
ajfa-11492	115	1	the	the	DET
ajfa-11492	115	2	practice	practice	NOUN
ajfa-11492	115	3	and	and	CCONJ
ajfa-11492	115	4	study	study	NOUN
ajfa-11492	115	5	of	of	ADP
ajfa-11492	115	6	dirty	dirty	ADJ
ajfa-11492	115	7	surplus	surplus	NOUN
ajfa-11492	115	8	accounting	accounting	NOUN
ajfa-11492	115	9	are	be	AUX
ajfa-11492	115	10	growing	grow	VERB
ajfa-11492	115	11	from	from	ADP
ajfa-11492	115	12	years	year	NOUN
ajfa-11492	115	13	even	even	ADV
ajfa-11492	115	14	examined	examine	VERB
ajfa-11492	115	15	in	in	ADP
ajfa-11492	115	16	a	a	DET
ajfa-11492	115	17	temporary	temporary	ADJ
ajfa-11492	115	18	manner	manner	NOUN
ajfa-11492	115	19	,	,	PUNCT
ajfa-11492	115	20	basically	basically	ADV
ajfa-11492	115	21	coming	come	VERB
ajfa-11492	115	22	up	up	ADP
ajfa-11492	115	23	as	as	ADP
ajfa-11492	115	24	a	a	DET
ajfa-11492	115	25	debatable	debatable	ADJ
ajfa-11492	115	26	accounting	accounting	NOUN
ajfa-11492	115	27	topic	topic	NOUN
ajfa-11492	115	28	(	(	PUNCT
ajfa-11492	115	29	barker	barker	PROPN
ajfa-11492	115	30	,	,	PUNCT
ajfa-11492	115	31	2004).o’95	2004).o’95	NUM
ajfa-11492	115	32	is	be	AUX
ajfa-11492	115	33	eye	eye	NOUN
ajfa-11492	115	34	catching	catch	VERB
ajfa-11492	115	35	because	because	SCONJ
ajfa-11492	115	36	it	it	PRON
ajfa-11492	115	37	relates	relate	VERB
ajfa-11492	115	38	firm	firm	ADJ
ajfa-11492	115	39	value	value	NOUN
ajfa-11492	115	40	with	with	ADP
ajfa-11492	115	41	accounting	accounting	NOUN
ajfa-11492	115	42	data	datum	NOUN
ajfa-11492	115	43	.	.	PUNCT
ajfa-11492	116	1	but	but	CCONJ
ajfa-11492	116	2	how	how	SCONJ
ajfa-11492	116	3	far	far	ADV
ajfa-11492	116	4	it	it	PRON
ajfa-11492	116	5	is	be	AUX
ajfa-11492	116	6	true	true	ADJ
ajfa-11492	116	7	that	that	PRON
ajfa-11492	116	8	o’95	o’95	VERB
ajfa-11492	116	9	really	really	ADV
ajfa-11492	116	10	needs	need	VERB
ajfa-11492	116	11	accounting	account	VERB
ajfa-11492	116	12	in	in	ADP
ajfa-11492	116	13	horse	horse	NOUN
ajfa-11492	116	14	sense	sense	NOUN
ajfa-11492	116	15	of	of	ADP
ajfa-11492	116	16	the	the	DET
ajfa-11492	116	17	name	name	NOUN
ajfa-11492	116	18	?	?	PUNCT
ajfa-11492	117	1	the	the	DET
ajfa-11492	117	2	answer	answer	NOUN
ajfa-11492	117	3	would	would	AUX
ajfa-11492	117	4	be	be	AUX
ajfa-11492	117	5	no	no	PRON
ajfa-11492	117	6	for	for	ADP
ajfa-11492	117	7	the	the	DET
ajfa-11492	117	8	real	real	ADJ
ajfa-11492	117	9	existing	exist	VERB
ajfa-11492	117	10	accounting	accounting	NOUN
ajfa-11492	117	11	system	system	NOUN
ajfa-11492	117	12	.	.	PUNCT
ajfa-11492	118	1	yes	yes	INTJ
ajfa-11492	118	2	,	,	PUNCT
ajfa-11492	118	3	csr	csr	X
ajfa-11492	118	4	which	which	PRON
ajfa-11492	118	5	satisfies	satisfy	VERB
ajfa-11492	118	6	accounting	accounting	NOUN
ajfa-11492	118	7	system	system	NOUN
ajfa-11492	118	8	can	can	AUX
ajfa-11492	118	9	do	do	VERB
ajfa-11492	118	10	this	this	PRON
ajfa-11492	118	11	.	.	PUNCT
ajfa-11492	119	1	but	but	CCONJ
ajfa-11492	119	2	satisfying	satisfy	VERB
ajfa-11492	119	3	csr	csr	NOUN
ajfa-11492	119	4	will	will	AUX
ajfa-11492	119	5	not	not	PART
ajfa-11492	119	6	result	result	VERB
ajfa-11492	119	7	in	in	ADP
ajfa-11492	119	8	the	the	DET
ajfa-11492	119	9	accounting	accounting	NOUN
ajfa-11492	119	10	system	system	NOUN
ajfa-11492	119	11	for	for	ADP
ajfa-11492	119	12	which	which	PRON
ajfa-11492	119	13	a	a	DET
ajfa-11492	119	14	common	common	ADJ
ajfa-11492	119	15	accountant	accountant	NOUN
ajfa-11492	119	16	think	think	NOUN
ajfa-11492	119	17	of	of	ADP
ajfa-11492	119	18	(	(	PUNCT
ajfa-11492	119	19	lo	lo	PROPN
ajfa-11492	119	20	&	&	CCONJ
ajfa-11492	119	21	lys	lys	PROPN
ajfa-11492	119	22	,	,	PUNCT
ajfa-11492	119	23	2000).frankel	2000).frankel	PROPN
ajfa-11492	119	24	&	&	CCONJ
ajfa-11492	119	25	lee	lee	PROPN
ajfa-11492	119	26	(	(	PUNCT
ajfa-11492	119	27	1998	1998	NUM
ajfa-11492	119	28	)	)	PUNCT
ajfa-11492	119	29	reframed	reframe	VERB
ajfa-11492	119	30	csr	csr	X
ajfa-11492	119	31	in	in	ADP
ajfa-11492	119	32	expressions	expression	NOUN
ajfa-11492	119	33	of	of	ADP
ajfa-11492	119	34	comprehensive	comprehensive	ADJ
ajfa-11492	119	35	income	income	NOUN
ajfa-11492	119	36	i.e.	i.e.	X
ajfa-11492	119	37	change	change	NOUN
ajfa-11492	119	38	in	in	ADP
ajfa-11492	119	39	equity	equity	NOUN
ajfa-11492	119	40	book	book	NOUN
ajfa-11492	119	41	value	value	NOUN
ajfa-11492	119	42	less	less	ADJ
ajfa-11492	119	43	capital	capital	NOUN
ajfa-11492	119	44	contribution	contribution	NOUN
ajfa-11492	119	45	,	,	PUNCT
ajfa-11492	119	46	especially	especially	ADV
ajfa-11492	119	47	for	for	ADP
ajfa-11492	119	48	dirty	dirty	ADJ
ajfa-11492	119	49	surplus	surplus	NOUN
ajfa-11492	119	50	items	item	NOUN
ajfa-11492	119	51	.	.	PUNCT
ajfa-11492	120	1	so	so	ADV
ajfa-11492	120	2	it	it	PRON
ajfa-11492	120	3	is	be	AUX
ajfa-11492	120	4	concluded	conclude	VERB
ajfa-11492	120	5	that	that	SCONJ
ajfa-11492	120	6	what	what	PRON
ajfa-11492	120	7	o’95	o’95	VERB
ajfa-11492	120	8	required	require	VERB
ajfa-11492	120	9	articulation	articulation	NOUN
ajfa-11492	120	10	between	between	ADP
ajfa-11492	120	11	book	book	NOUN
ajfa-11492	120	12	value	value	NOUN
ajfa-11492	120	13	and	and	CCONJ
ajfa-11492	120	14	earnings	earning	NOUN
ajfa-11492	120	15	within	within	ADP
ajfa-11492	120	16	csr	csr	PROPN
ajfa-11492	120	17	.	.	PROPN
ajfa-11492	120	18	2.2	2.2	NUM
ajfa-11492	120	19	assumption	assumption	NOUN
ajfa-11492	120	20	3	3	NUM
ajfa-11492	120	21	:	:	PUNCT
ajfa-11492	120	22	linear	linear	ADJ
ajfa-11492	120	23	information	information	NOUN
ajfa-11492	120	24	dynamics	dynamic	NOUN
ajfa-11492	120	25	lidmodeling	lidmodele	VERB
ajfa-11492	120	26	is	be	AUX
ajfa-11492	120	27	the	the	DET
ajfa-11492	120	28	biggest	big	ADJ
ajfa-11492	120	29	contribution	contribution	NOUN
ajfa-11492	120	30	of	of	ADP
ajfa-11492	120	31	o’95	o’95	NOUN
ajfa-11492	120	32	model	model	NOUN
ajfa-11492	120	33	(	(	PUNCT
ajfa-11492	120	34	dechow	dechow	ADJ
ajfa-11492	120	35	,	,	PUNCT
ajfa-11492	120	36	1999	1999	NUM
ajfa-11492	120	37	)	)	PUNCT
ajfa-11492	120	38	.	.	PUNCT
ajfa-11492	121	1	lid	lid	PROPN
ajfa-11492	121	2	propose	propose	VERB
ajfa-11492	121	3	the	the	DET
ajfa-11492	121	4	time	time	NOUN
ajfa-11492	121	5	-	-	PUNCT
ajfa-11492	121	6	series	series	NOUN
ajfa-11492	121	7	performance	performance	NOUN
ajfa-11492	121	8	of	of	ADP
ajfa-11492	121	9	abnormal	abnormal	ADJ
ajfa-11492	121	10	earnings	earning	NOUN
ajfa-11492	121	11	and	and	CCONJ
ajfa-11492	121	12	the	the	DET
ajfa-11492	121	13	other	other	ADJ
ajfa-11492	121	14	information	information	NOUN
ajfa-11492	121	15	variable	variable	NOUN
ajfa-11492	121	16	through	through	ADP
ajfa-11492	121	17	two	two	NUM
ajfa-11492	121	18	asian	asian	ADJ
ajfa-11492	121	19	journal	journal	NOUN
ajfa-11492	121	20	of	of	ADP
ajfa-11492	121	21	finance	finance	PROPN
ajfa-11492	121	22	&	&	CCONJ
ajfa-11492	121	23	accounting	accounting	PROPN
ajfa-11492	121	24	issn	issn	PROPN
ajfa-11492	121	25	1946	1946	NUM
ajfa-11492	121	26	-	-	PUNCT
ajfa-11492	121	27	052x	052x	PROPN
ajfa-11492	121	28	2017	2017	NUM
ajfa-11492	121	29	,	,	PUNCT
ajfa-11492	121	30	vol	vol	NOUN
ajfa-11492	121	31	.	.	NOUN
ajfa-11492	122	1	9	9	NUM
ajfa-11492	122	2	,	,	PUNCT
ajfa-11492	122	3	no	no	NOUN
ajfa-11492	122	4	.	.	NOUN
ajfa-11492	122	5	2	2	NUM
ajfa-11492	122	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	122	7	7	7	NUM
ajfa-11492	122	8	equations	equation	NOUN
ajfa-11492	122	9	given	give	VERB
ajfa-11492	122	10	above	above	ADV
ajfa-11492	122	11	.	.	PUNCT
ajfa-11492	123	1	eq	eq	X
ajfa-11492	123	2	.	.	PROPN
ajfa-11492	123	3	6	6	NUM
ajfa-11492	123	4	consist	consist	VERB
ajfa-11492	123	5	first	first	ADJ
ajfa-11492	123	6	information	information	NOUN
ajfa-11492	123	7	dynamics	dynamic	NOUN
ajfa-11492	123	8	in	in	ADP
ajfa-11492	123	9	which	which	DET
ajfa-11492	123	10	structure	structure	NOUN
ajfa-11492	123	11	of	of	ADP
ajfa-11492	123	12	ar	ar	PROPN
ajfa-11492	123	13	(	(	PUNCT
ajfa-11492	123	14	1	1	NUM
ajfa-11492	123	15	)	)	PUNCT
ajfa-11492	123	16	process	process	NOUN
ajfa-11492	123	17	for	for	ADP
ajfa-11492	123	18	abnormal	abnormal	ADJ
ajfa-11492	123	19	earnings	earning	NOUN
ajfa-11492	123	20	is	be	AUX
ajfa-11492	123	21	attractive	attractive	ADJ
ajfa-11492	123	22	,	,	PUNCT
ajfa-11492	123	23	easy	easy	ADJ
ajfa-11492	123	24	to	to	PART
ajfa-11492	123	25	understand	understand	VERB
ajfa-11492	123	26	,	,	PUNCT
ajfa-11492	123	27	parsimonious	parsimonious	ADJ
ajfa-11492	123	28	and	and	CCONJ
ajfa-11492	123	29	constant	constant	ADJ
ajfa-11492	123	30	with	with	ADP
ajfa-11492	123	31	empirical	empirical	ADJ
ajfa-11492	123	32	observations	observation	NOUN
ajfa-11492	123	33	.	.	PUNCT
ajfa-11492	124	1	this	this	DET
ajfa-11492	124	2	micro	micro	NOUN
ajfa-11492	124	3	look	look	VERB
ajfa-11492	124	4	discloses	disclose	VERB
ajfa-11492	124	5	some	some	DET
ajfa-11492	124	6	implied	imply	VERB
ajfa-11492	124	7	assumptions	assumption	NOUN
ajfa-11492	124	8	(	(	PUNCT
ajfa-11492	124	9	lo	lo	PROPN
ajfa-11492	124	10	&	&	CCONJ
ajfa-11492	124	11	lys	lys	PROPN
ajfa-11492	124	12	,	,	PUNCT
ajfa-11492	124	13	2000	2000	NUM
ajfa-11492	124	14	)	)	PUNCT
ajfa-11492	124	15	.	.	PUNCT
ajfa-11492	125	1	eq	eq	X
ajfa-11492	125	2	.	.	PROPN
ajfa-11492	125	3	7	7	NUM
ajfa-11492	125	4	consist	consist	VERB
ajfa-11492	125	5	second	second	ADJ
ajfa-11492	125	6	information	information	NOUN
ajfa-11492	125	7	dynamics	dynamic	NOUN
ajfa-11492	125	8	in	in	ADP
ajfa-11492	125	9	which	which	DET
ajfa-11492	125	10	structure	structure	NOUN
ajfa-11492	125	11	of	of	ADP
ajfa-11492	125	12	ar	ar	PROPN
ajfa-11492	125	13	(	(	PUNCT
ajfa-11492	125	14	1	1	NUM
ajfa-11492	125	15	)	)	PUNCT
ajfa-11492	125	16	process	process	NOUN
ajfa-11492	125	17	for	for	ADP
ajfa-11492	125	18	other	other	ADJ
ajfa-11492	125	19	information	information	NOUN
ajfa-11492	125	20	’s	’s	PART
ajfa-11492	125	21	is	be	AUX
ajfa-11492	125	22	simple	simple	ADJ
ajfa-11492	125	23	and	and	CCONJ
ajfa-11492	125	24	elusive	elusive	ADJ
ajfa-11492	125	25	(	(	PUNCT
ajfa-11492	125	26	lo	lo	PROPN
ajfa-11492	125	27	&	&	CCONJ
ajfa-11492	125	28	lys	lys	PROPN
ajfa-11492	125	29	,	,	PUNCT
ajfa-11492	125	30	2000	2000	NUM
ajfa-11492	125	31	)	)	PUNCT
ajfa-11492	125	32	.	.	PUNCT
ajfa-11492	126	1	but	but	CCONJ
ajfa-11492	126	2	o’95	o’95	VERB
ajfa-11492	126	3	have	have	AUX
ajfa-11492	126	4	not	not	PART
ajfa-11492	126	5	provided	provide	VERB
ajfa-11492	126	6	much	much	ADJ
ajfa-11492	126	7	discussion	discussion	NOUN
ajfa-11492	126	8	on	on	ADP
ajfa-11492	126	9	this	this	DET
ajfa-11492	126	10	information	information	NOUN
ajfa-11492	126	11	dynamics	dynamic	NOUN
ajfa-11492	126	12	.	.	PUNCT
ajfa-11492	127	1	the	the	DET
ajfa-11492	127	2	implication	implication	NOUN
ajfa-11492	127	3	of	of	ADP
ajfa-11492	127	4	lid	lid	NOUN
ajfa-11492	127	5	equations	equation	NOUN
ajfa-11492	127	6	consist	consist	VERB
ajfa-11492	127	7	some	some	DET
ajfa-11492	127	8	boundaries	boundary	NOUN
ajfa-11492	127	9	:	:	PUNCT
ajfa-11492	127	10	abnormal	abnormal	ADJ
ajfa-11492	127	11	earnings	earning	NOUN
ajfa-11492	127	12	follow	follow	VERB
ajfa-11492	127	13	first	first	ADJ
ajfa-11492	127	14	-	-	PUNCT
ajfa-11492	127	15	degreeautoregressioni.e	degreeautoregressioni.e	NOUN
ajfa-11492	127	16	.	.	PUNCT
ajfa-11492	128	1	ar(1	ar(1	NOUN
ajfa-11492	128	2	)	)	PUNCT
ajfa-11492	128	3	process	process	NOUN
ajfa-11492	128	4	;	;	PUNCT
ajfa-11492	128	5	with	with	ADP
ajfa-11492	128	6	one	one	NUM
ajfa-11492	128	7	lag	lag	NOUN
ajfa-11492	128	8	other	other	ADJ
ajfa-11492	128	9	information	information	NOUN
ajfa-11492	128	10	starts	start	VERB
ajfa-11492	128	11	to	to	PART
ajfa-11492	128	12	be	be	AUX
ajfa-11492	128	13	integrated	integrate	VERB
ajfa-11492	128	14	into	into	ADP
ajfa-11492	128	15	earnings	earning	NOUN
ajfa-11492	128	16	;	;	PUNCT
ajfa-11492	128	17	and	and	CCONJ
ajfa-11492	128	18	then	then	ADV
ajfa-11492	128	19	gradually	gradually	ADV
ajfa-11492	128	20	the	the	DET
ajfa-11492	128	21	effect	effect	NOUN
ajfa-11492	128	22	of	of	ADP
ajfa-11492	128	23	other	other	ADJ
ajfa-11492	128	24	information	information	NOUN
ajfa-11492	128	25	follows	follow	VERB
ajfa-11492	128	26	an	an	DET
ajfa-11492	128	27	ar	ar	NOUN
ajfa-11492	128	28	(	(	PUNCT
ajfa-11492	128	29	1	1	NUM
ajfa-11492	128	30	)	)	PUNCT
ajfa-11492	128	31	process	process	NOUN
ajfa-11492	128	32	.	.	PUNCT
ajfa-11492	129	1	further	further	PROPN
ajfa-11492	129	2	leccadito	leccadito	PROPN
ajfa-11492	129	3	&	&	CCONJ
ajfa-11492	129	4	veltri	veltri	PROPN
ajfa-11492	129	5	(	(	PUNCT
ajfa-11492	129	6	2014	2014	NUM
ajfa-11492	129	7	)	)	PUNCT
ajfa-11492	129	8	applied	apply	VERB
ajfa-11492	129	9	regime	regime	NOUN
ajfa-11492	129	10	switching	switch	VERB
ajfa-11492	129	11	model	model	NOUN
ajfa-11492	129	12	instead	instead	ADV
ajfa-11492	129	13	of	of	ADP
ajfa-11492	129	14	ar	ar	PROPN
ajfa-11492	129	15	(	(	PUNCT
ajfa-11492	129	16	1	1	NUM
ajfa-11492	129	17	)	)	PUNCT
ajfa-11492	129	18	for	for	ADP
ajfa-11492	129	19	abnormal	abnormal	ADJ
ajfa-11492	129	20	earnings	earning	NOUN
ajfa-11492	129	21	to	to	PART
ajfa-11492	129	22	assess	assess	VERB
ajfa-11492	129	23	thenon	thenon	ADJ
ajfa-11492	129	24	-	-	ADJ
ajfa-11492	129	25	linear	linear	ADJ
ajfa-11492	129	26	relationship	relationship	NOUN
ajfa-11492	129	27	between	between	ADP
ajfa-11492	129	28	financial	financial	ADJ
ajfa-11492	129	29	variables	variable	NOUN
ajfa-11492	129	30	and	and	CCONJ
ajfa-11492	129	31	concludes	conclude	VERB
ajfa-11492	129	32	that	that	SCONJ
ajfa-11492	129	33	regime	regime	NOUN
ajfa-11492	129	34	-	-	PUNCT
ajfa-11492	129	35	switching	switch	VERB
ajfa-11492	129	36	model	model	NOUN
ajfa-11492	129	37	is	be	AUX
ajfa-11492	129	38	able	able	ADJ
ajfa-11492	129	39	to	to	PART
ajfa-11492	129	40	give	give	VERB
ajfa-11492	129	41	improved	improve	VERB
ajfa-11492	129	42	predictive	predictive	ADJ
ajfa-11492	129	43	ability	ability	NOUN
ajfa-11492	129	44	over	over	ADP
ajfa-11492	129	45	ar	ar	PROPN
ajfa-11492	129	46	(	(	PUNCT
ajfa-11492	129	47	1	1	NUM
ajfa-11492	129	48	)	)	PUNCT
ajfa-11492	129	49	process	process	NOUN
ajfa-11492	129	50	.	.	PUNCT
ajfa-11492	130	1	o’95	o’95	AUX
ajfa-11492	130	2	show	show	VERB
ajfa-11492	130	3	that	that	SCONJ
ajfa-11492	130	4	the	the	DET
ajfa-11492	130	5	value	value	NOUN
ajfa-11492	130	6	of	of	ADP
ajfa-11492	130	7	the	the	DET
ajfa-11492	130	8	equity	equity	NOUN
ajfa-11492	130	9	can	can	AUX
ajfa-11492	130	10	be	be	AUX
ajfa-11492	130	11	symbolized	symbolize	VERB
ajfa-11492	130	12	as	as	ADP
ajfa-11492	130	13	a	a	DET
ajfa-11492	130	14	linear	linear	ADJ
ajfa-11492	130	15	function	function	NOUN
ajfa-11492	130	16	of	of	ADP
ajfa-11492	130	17	book	book	NOUN
ajfa-11492	130	18	value	value	NOUN
ajfa-11492	130	19	and	and	CCONJ
ajfa-11492	130	20	earnings	earning	NOUN
ajfa-11492	130	21	.	.	PUNCT
ajfa-11492	131	1	however	however	ADV
ajfa-11492	131	2	,	,	PUNCT
ajfa-11492	131	3	various	various	ADJ
ajfa-11492	131	4	studies	study	NOUN
ajfa-11492	131	5	questioned	question	VERB
ajfa-11492	131	6	on	on	ADP
ajfa-11492	131	7	this	this	DET
ajfa-11492	131	8	linearrelation	linearrelation	NOUN
ajfa-11492	131	9	(	(	PUNCT
ajfa-11492	131	10	burgstahler	burgstahler	NOUN
ajfa-11492	131	11	&	&	CCONJ
ajfa-11492	131	12	dichev	dichev	PROPN
ajfa-11492	131	13	,	,	PUNCT
ajfa-11492	131	14	1997	1997	NUM
ajfa-11492	131	15	;	;	PUNCT
ajfa-11492	131	16	zhang	zhang	PROPN
ajfa-11492	131	17	,	,	PUNCT
ajfa-11492	131	18	2000	2000	NUM
ajfa-11492	131	19	;	;	PUNCT
ajfa-11492	132	1	biddle	biddle	PROPN
ajfa-11492	132	2	et	et	PROPN
ajfa-11492	132	3	al	al	PROPN
ajfa-11492	132	4	.	.	PROPN
ajfa-11492	132	5	,	,	PUNCT
ajfa-11492	132	6	2001	2001	NUM
ajfa-11492	132	7	)	)	PUNCT
ajfa-11492	132	8	and	and	CCONJ
ajfa-11492	132	9	indicated	indicate	VERB
ajfa-11492	132	10	that	that	SCONJ
ajfa-11492	132	11	linear	linear	PROPN
ajfa-11492	132	12	valuation	valuation	NOUN
ajfa-11492	132	13	function	function	NOUN
ajfa-11492	132	14	is	be	AUX
ajfa-11492	132	15	not	not	PART
ajfa-11492	132	16	grabbing	grab	VERB
ajfa-11492	132	17	the	the	DET
ajfa-11492	132	18	full	full	ADJ
ajfa-11492	132	19	effect	effect	NOUN
ajfa-11492	132	20	of	of	ADP
ajfa-11492	132	21	book	book	NOUN
ajfa-11492	132	22	value	value	NOUN
ajfa-11492	132	23	and	and	CCONJ
ajfa-11492	132	24	earnings	earning	NOUN
ajfa-11492	132	25	on	on	ADP
ajfa-11492	132	26	equity	equity	NOUN
ajfa-11492	132	27	value	value	NOUN
ajfa-11492	132	28	.	.	PUNCT
ajfa-11492	133	1	burgstahler	burgstahler	NOUN
ajfa-11492	133	2	&	&	CCONJ
ajfa-11492	133	3	dichev	dichev	PROPN
ajfa-11492	133	4	(	(	PUNCT
ajfa-11492	133	5	1997	1997	NUM
ajfa-11492	133	6	)	)	PUNCT
ajfa-11492	133	7	found	find	VERB
ajfa-11492	133	8	that	that	SCONJ
ajfa-11492	133	9	the	the	DET
ajfa-11492	133	10	effect	effect	NOUN
ajfa-11492	133	11	depends	depend	VERB
ajfa-11492	133	12	upon	upon	SCONJ
ajfa-11492	133	13	the	the	DET
ajfa-11492	133	14	level	level	NOUN
ajfa-11492	133	15	of	of	ADP
ajfa-11492	133	16	these	these	DET
ajfa-11492	133	17	variables	variable	NOUN
ajfa-11492	133	18	,	,	PUNCT
ajfa-11492	133	19	also	also	ADV
ajfa-11492	133	20	found	find	VERB
ajfa-11492	133	21	that	that	SCONJ
ajfa-11492	133	22	non	non	ADJ
ajfa-11492	133	23	-	-	ADJ
ajfa-11492	133	24	linear	linear	ADJ
ajfa-11492	133	25	and	and	CCONJ
ajfa-11492	133	26	convex	convex	ADJ
ajfa-11492	133	27	valuation	valuation	NOUN
ajfa-11492	133	28	function	function	NOUN
ajfa-11492	133	29	.	.	PUNCT
ajfa-11492	134	1	further	far	ADV
ajfa-11492	134	2	,	,	PUNCT
ajfa-11492	134	3	zhang	zhang	PROPN
ajfa-11492	134	4	(	(	PUNCT
ajfa-11492	134	5	2000	2000	NUM
ajfa-11492	134	6	)	)	PUNCT
ajfa-11492	134	7	extendedo’95	extendedo’95	NOUN
ajfa-11492	134	8	by	by	ADP
ajfa-11492	134	9	including	include	VERB
ajfa-11492	134	10	endogenous	endogenous	ADJ
ajfa-11492	134	11	investment	investment	NOUN
ajfa-11492	134	12	decision	decision	NOUN
ajfa-11492	134	13	and	and	CCONJ
ajfa-11492	134	14	concluded	conclude	VERB
ajfa-11492	134	15	that	that	SCONJ
ajfa-11492	134	16	with	with	ADP
ajfa-11492	134	17	endogenous	endogenous	ADJ
ajfa-11492	134	18	investment	investment	NOUN
ajfa-11492	134	19	decision	decision	NOUN
ajfa-11492	134	20	equity	equity	NOUN
ajfa-11492	134	21	value	value	NOUN
ajfa-11492	134	22	is	be	AUX
ajfa-11492	134	23	shown	show	VERB
ajfa-11492	134	24	to	to	PART
ajfa-11492	134	25	be	be	AUX
ajfa-11492	134	26	non	non	ADJ
ajfa-11492	134	27	-	-	ADJ
ajfa-11492	134	28	linear	linear	ADJ
ajfa-11492	134	29	in	in	ADP
ajfa-11492	134	30	book	book	NOUN
ajfa-11492	134	31	value	value	NOUN
ajfa-11492	134	32	and	and	CCONJ
ajfa-11492	134	33	equity	equity	NOUN
ajfa-11492	134	34	.	.	PUNCT
ajfa-11492	135	1	hao	hao	PROPN
ajfa-11492	135	2	et	et	PROPN
ajfa-11492	135	3	al	al	PROPN
ajfa-11492	135	4	.	.	PROPN
ajfa-11492	136	1	(	(	PUNCT
ajfa-11492	136	2	2011	2011	NUM
ajfa-11492	136	3	)	)	PUNCT
ajfa-11492	136	4	tested	test	VERB
ajfa-11492	136	5	their	their	PRON
ajfa-11492	136	6	results	result	NOUN
ajfa-11492	136	7	empirically	empirically	ADV
ajfa-11492	136	8	and	and	CCONJ
ajfa-11492	136	9	shows	show	VERB
ajfa-11492	136	10	how	how	SCONJ
ajfa-11492	136	11	earnings	earning	NOUN
ajfa-11492	136	12	and	and	CCONJ
ajfa-11492	136	13	book	book	NOUN
ajfa-11492	136	14	value	value	NOUN
ajfa-11492	136	15	of	of	ADP
ajfa-11492	136	16	equity	equity	NOUN
ajfa-11492	136	17	are	be	AUX
ajfa-11492	136	18	needful	needful	ADJ
ajfa-11492	136	19	for	for	ADP
ajfa-11492	136	20	investment	investment	NOUN
ajfa-11492	136	21	growth	growth	NOUN
ajfa-11492	136	22	valuation	valuation	NOUN
ajfa-11492	136	23	in	in	ADP
ajfa-11492	136	24	non	non	ADJ
ajfa-11492	136	25	-	-	ADJ
ajfa-11492	136	26	linear	linear	ADJ
ajfa-11492	136	27	relation	relation	NOUN
ajfa-11492	136	28	.	.	PUNCT
ajfa-11492	137	1	biddle	biddle	PROPN
ajfa-11492	137	2	et	et	PROPN
ajfa-11492	137	3	al	al	PROPN
ajfa-11492	137	4	.	.	PROPN
ajfa-11492	138	1	(	(	PUNCT
ajfa-11492	138	2	2001	2001	NUM
ajfa-11492	138	3	)	)	PUNCT
ajfa-11492	138	4	proposed	propose	VERB
ajfa-11492	138	5	an	an	DET
ajfa-11492	138	6	investment	investment	NOUN
ajfa-11492	138	7	dynamics	dynamic	NOUN
ajfa-11492	138	8	into	into	ADP
ajfa-11492	138	9	o’95	o’95	NOUN
ajfa-11492	138	10	model	model	NOUN
ajfa-11492	138	11	,	,	PUNCT
ajfa-11492	138	12	under	under	ADP
ajfa-11492	138	13	which	which	PRON
ajfa-11492	138	14	capital	capital	NOUN
ajfa-11492	138	15	investment	investment	NOUN
ajfa-11492	138	16	is	be	AUX
ajfa-11492	138	17	followed	follow	VERB
ajfa-11492	138	18	by	by	ADP
ajfa-11492	138	19	profitability	profitability	NOUN
ajfa-11492	138	20	and	and	CCONJ
ajfa-11492	138	21	found	find	VERB
ajfa-11492	138	22	that	that	SCONJ
ajfa-11492	138	23	the	the	DET
ajfa-11492	138	24	future	future	ADJ
ajfa-11492	138	25	abnormal	abnormal	ADJ
ajfa-11492	138	26	earnings	earning	NOUN
ajfa-11492	138	27	will	will	AUX
ajfa-11492	138	28	be	be	AUX
ajfa-11492	138	29	non	non	ADJ
ajfa-11492	138	30	-	-	ADJ
ajfa-11492	138	31	linear	linear	ADJ
ajfa-11492	138	32	rather	rather	ADV
ajfa-11492	138	33	than	than	ADP
ajfa-11492	138	34	alinear	alinear	ADJ
ajfa-11492	138	35	function	function	NOUN
ajfa-11492	138	36	of	of	ADP
ajfa-11492	138	37	current	current	ADJ
ajfa-11492	138	38	abnormal	abnormal	ADJ
ajfa-11492	138	39	earnings	earning	NOUN
ajfa-11492	138	40	.	.	PUNCT
ajfa-11492	139	1	whereas	whereas	SCONJ
ajfa-11492	139	2	,	,	PUNCT
ajfa-11492	139	3	ashton	ashton	PROPN
ajfa-11492	139	4	et	et	PROPN
ajfa-11492	139	5	al	al	PROPN
ajfa-11492	139	6	.	.	PROPN
ajfa-11492	139	7	(	(	PUNCT
ajfa-11492	139	8	2003	2003	NUM
ajfa-11492	139	9	)	)	PUNCT
ajfa-11492	139	10	proved	prove	VERB
ajfa-11492	139	11	this	this	DET
ajfa-11492	139	12	non	non	ADJ
ajfa-11492	139	13	-	-	ADJ
ajfa-11492	139	14	linear	linear	ADJ
ajfa-11492	139	15	relation	relation	NOUN
ajfa-11492	139	16	with	with	ADP
ajfa-11492	139	17	adaptation	adaptation	NOUN
ajfa-11492	139	18	and	and	CCONJ
ajfa-11492	139	19	recursion	recursion	NOUN
ajfa-11492	139	20	value	value	NOUN
ajfa-11492	139	21	of	of	ADP
ajfa-11492	139	22	equity	equity	NOUN
ajfa-11492	139	23	.	.	PUNCT
ajfa-11492	140	1	according	accord	VERB
ajfa-11492	140	2	to	to	ADP
ajfa-11492	140	3	yee	yee	PROPN
ajfa-11492	140	4	(	(	PUNCT
ajfa-11492	140	5	2000	2000	NUM
ajfa-11492	140	6	)	)	PUNCT
ajfa-11492	140	7	,	,	PUNCT
ajfa-11492	140	8	theunconditionalexpectation	theunconditionalexpectation	NOUN
ajfa-11492	140	9	of	of	ADP
ajfa-11492	140	10	abnormal	abnormal	ADJ
ajfa-11492	140	11	earnings	earning	NOUN
ajfa-11492	140	12	,	,	PUNCT
ajfa-11492	140	13	other	other	ADJ
ajfa-11492	140	14	information	information	NOUN
ajfa-11492	140	15	,	,	PUNCT
ajfa-11492	140	16	and	and	CCONJ
ajfa-11492	140	17	disturbance	disturbance	NOUN
ajfa-11492	140	18	termmakes	termmake	NOUN
ajfa-11492	140	19	abnormal	abnormal	ADJ
ajfa-11492	140	20	earnings	earning	NOUN
ajfa-11492	140	21	unconditionally	unconditionally	ADV
ajfa-11492	140	22	zero.this	zero.this	PRON
ajfa-11492	140	23	results	result	NOUN
ajfa-11492	140	24	to	to	ADP
ajfa-11492	140	25	,	,	PUNCT
ajfa-11492	140	26	zero	zero	NUM
ajfa-11492	140	27	unconditional	unconditional	ADJ
ajfa-11492	140	28	goodwill	goodwill	NOUN
ajfa-11492	140	29	so	so	SCONJ
ajfa-11492	140	30	that	that	DET
ajfa-11492	140	31	firm	firm	NOUN
ajfa-11492	140	32	can	can	AUX
ajfa-11492	140	33	earn	earn	VERB
ajfa-11492	140	34	only	only	ADJ
ajfa-11492	140	35	average	average	ADJ
ajfa-11492	140	36	cost	cost	NOUN
ajfa-11492	140	37	of	of	ADP
ajfa-11492	140	38	capital	capital	NOUN
ajfa-11492	140	39	and	and	CCONJ
ajfa-11492	140	40	expected	expect	VERB
ajfa-11492	140	41	net	net	ADJ
ajfa-11492	140	42	present	present	ADJ
ajfa-11492	140	43	value	value	NOUN
ajfa-11492	140	44	will	will	AUX
ajfa-11492	140	45	be	be	AUX
ajfa-11492	140	46	zero	zero	NUM
ajfa-11492	140	47	.	.	PUNCT
ajfa-11492	141	1	thus	thus	ADV
ajfa-11492	141	2	,	,	PUNCT
ajfa-11492	141	3	this	this	DET
ajfa-11492	141	4	model	model	NOUN
ajfa-11492	141	5	does	do	AUX
ajfa-11492	141	6	not	not	PART
ajfa-11492	141	7	use	use	VERB
ajfa-11492	141	8	for	for	ADP
ajfa-11492	141	9	selection	selection	NOUN
ajfa-11492	141	10	of	of	ADP
ajfa-11492	141	11	project	project	NOUN
ajfa-11492	141	12	.	.	PUNCT
ajfa-11492	142	1	the	the	DET
ajfa-11492	142	2	way	way	NOUN
ajfa-11492	142	3	to	to	PART
ajfa-11492	142	4	solve	solve	VERB
ajfa-11492	142	5	this	this	PRON
ajfa-11492	142	6	is	be	AUX
ajfa-11492	142	7	to	to	PART
ajfa-11492	142	8	allow	allow	VERB
ajfa-11492	142	9	for	for	ADP
ajfa-11492	142	10	a	a	DET
ajfa-11492	142	11	constant	constant	ADJ
ajfa-11492	142	12	term	term	NOUN
ajfa-11492	142	13	to	to	PART
ajfa-11492	142	14	make	make	VERB
ajfa-11492	142	15	it	it	PRON
ajfa-11492	142	16	with	with	ADP
ajfa-11492	142	17	positive	positive	ADJ
ajfa-11492	142	18	expected	expect	VERB
ajfa-11492	142	19	abnormal	abnormal	ADJ
ajfa-11492	142	20	earnings	earning	NOUN
ajfa-11492	142	21	.	.	PUNCT
ajfa-11492	143	1	myers	myers	PROPN
ajfa-11492	143	2	(	(	PUNCT
ajfa-11492	143	3	1999	1999	NUM
ajfa-11492	143	4	)	)	PUNCT
ajfa-11492	143	5	calculated	calculate	VERB
ajfa-11492	143	6	intrinsic	intrinsic	ADJ
ajfa-11492	143	7	value	value	NOUN
ajfa-11492	143	8	of	of	ADP
ajfa-11492	143	9	firms	firm	NOUN
ajfa-11492	143	10	on	on	ADP
ajfa-11492	143	11	the	the	DET
ajfa-11492	143	12	basis	basis	NOUN
ajfa-11492	143	13	of	of	ADP
ajfa-11492	143	14	present	present	ADJ
ajfa-11492	143	15	accounting	accounting	NOUN
ajfa-11492	143	16	data	datum	NOUN
ajfa-11492	143	17	and	and	CCONJ
ajfa-11492	143	18	future	future	ADJ
ajfa-11492	143	19	estimated	estimate	VERB
ajfa-11492	143	20	lid	lid	NOUN
ajfa-11492	143	21	parameters	parameter	NOUN
ajfa-11492	143	22	of	of	ADP
ajfa-11492	143	23	o’95model	o’95model	NOUN
ajfa-11492	143	24	based	base	VERB
ajfa-11492	143	25	on	on	ADP
ajfa-11492	143	26	annual	annual	ADJ
ajfa-11492	143	27	past	past	ADJ
ajfa-11492	143	28	time	time	NOUN
ajfa-11492	143	29	-	-	PUNCT
ajfa-11492	143	30	series	series	NOUN
ajfa-11492	143	31	data	datum	NOUN
ajfa-11492	143	32	and	and	CCONJ
ajfa-11492	143	33	concludes	conclude	VERB
ajfa-11492	143	34	that	that	SCONJ
ajfa-11492	143	35	in	in	ADP
ajfa-11492	143	36	this	this	DET
ajfa-11492	143	37	way	way	NOUN
ajfa-11492	143	38	intrinsic	intrinsic	ADJ
ajfa-11492	143	39	value	value	NOUN
ajfa-11492	143	40	does	do	AUX
ajfa-11492	143	41	not	not	PART
ajfa-11492	143	42	describe	describe	VERB
ajfa-11492	143	43	stock	stock	NOUN
ajfa-11492	143	44	price	price	NOUN
ajfa-11492	143	45	superior	superior	ADJ
ajfa-11492	143	46	tobook	tobook	NOUN
ajfa-11492	143	47	value	value	NOUN
ajfa-11492	143	48	of	of	ADP
ajfa-11492	143	49	equity	equity	NOUN
ajfa-11492	143	50	.	.	PUNCT
ajfa-11492	144	1	using	use	VERB
ajfa-11492	144	2	myers	myers	PROPN
ajfa-11492	144	3	(	(	PUNCT
ajfa-11492	144	4	1999	1999	NUM
ajfa-11492	144	5	)	)	PUNCT
ajfa-11492	144	6	approach	approach	NOUN
ajfa-11492	144	7	callen	callen	PROPN
ajfa-11492	144	8	&	&	CCONJ
ajfa-11492	144	9	morel	morel	PROPN
ajfa-11492	144	10	(	(	PUNCT
ajfa-11492	144	11	2001	2001	NUM
ajfa-11492	144	12	)	)	PUNCT
ajfa-11492	144	13	,	,	PUNCT
ajfa-11492	144	14	revised	revise	VERB
ajfa-11492	144	15	lid	lid	NOUN
ajfa-11492	144	16	hypothesis	hypothesis	NOUN
ajfa-11492	144	17	and	and	CCONJ
ajfa-11492	144	18	includes	include	VERB
ajfa-11492	144	19	ar	ar	PROPN
ajfa-11492	144	20	(	(	PUNCT
ajfa-11492	144	21	2	2	NUM
ajfa-11492	144	22	)	)	PUNCT
ajfa-11492	144	23	structure	structure	NOUN
ajfa-11492	144	24	in	in	ADP
ajfa-11492	144	25	abnormal	abnormal	ADJ
ajfa-11492	144	26	earnings	earning	NOUN
ajfa-11492	144	27	and	and	CCONJ
ajfa-11492	144	28	found	find	VERB
ajfa-11492	144	29	that	that	SCONJ
ajfa-11492	144	30	the	the	DET
ajfa-11492	144	31	intrinsic	intrinsic	ADJ
ajfa-11492	144	32	value	value	NOUN
ajfa-11492	144	33	on	on	ADP
ajfa-11492	144	34	the	the	DET
ajfa-11492	144	35	revised	revise	VERB
ajfa-11492	144	36	structure	structure	NOUN
ajfa-11492	144	37	basis	basis	NOUN
ajfa-11492	144	38	is	be	AUX
ajfa-11492	144	39	not	not	PART
ajfa-11492	144	40	superior	superior	ADJ
ajfa-11492	144	41	tointrinsic	tointrinsic	ADJ
ajfa-11492	144	42	value	value	NOUN
ajfa-11492	144	43	based	base	VERB
ajfa-11492	144	44	on	on	ADP
ajfa-11492	144	45	the	the	DET
ajfa-11492	144	46	ar	ar	PROPN
ajfa-11492	144	47	(	(	PUNCT
ajfa-11492	144	48	1	1	NUM
ajfa-11492	144	49	)	)	PUNCT
ajfa-11492	144	50	structure	structure	NOUN
ajfa-11492	144	51	.	.	PUNCT
ajfa-11492	145	1	dechow	dechow	ADJ
ajfa-11492	145	2	et	et	PROPN
ajfa-11492	145	3	al	al	PROPN
ajfa-11492	145	4	.	.	PUNCT
ajfa-11492	146	1	(	(	PUNCT
ajfa-11492	146	2	1999	1999	NUM
ajfa-11492	146	3	)	)	PUNCT
ajfa-11492	146	4	and	and	CCONJ
ajfa-11492	146	5	myers	myers	PROPN
ajfa-11492	146	6	(	(	PUNCT
ajfa-11492	146	7	1999	1999	NUM
ajfa-11492	146	8	)	)	PUNCT
ajfa-11492	146	9	were	be	AUX
ajfa-11492	146	10	weak	weak	ADJ
ajfa-11492	146	11	in	in	ADP
ajfa-11492	146	12	estimation	estimation	NOUN
ajfa-11492	146	13	of	of	ADP
ajfa-11492	146	14	thecost	thecost	NOUN
ajfa-11492	146	15	of	of	ADP
ajfa-11492	146	16	capital	capital	NOUN
ajfa-11492	146	17	to	to	PART
ajfa-11492	146	18	calculate	calculate	VERB
ajfa-11492	146	19	abnormal	abnormal	ADJ
ajfa-11492	146	20	earnings	earning	NOUN
ajfa-11492	146	21	(	(	PUNCT
ajfa-11492	146	22	morel	morel	NOUN
ajfa-11492	146	23	,	,	PUNCT
ajfa-11492	146	24	2003	2003	NUM
ajfa-11492	146	25	)	)	PUNCT
ajfa-11492	146	26	and	and	CCONJ
ajfa-11492	146	27	corrected	correct	VERB
ajfa-11492	146	28	this	this	DET
ajfa-11492	146	29	drawback	drawback	NOUN
ajfa-11492	146	30	by	by	ADP
ajfa-11492	146	31	estimating	estimate	VERB
ajfa-11492	146	32	risk	risk	NOUN
ajfa-11492	146	33	premium	premium	NOUN
ajfa-11492	146	34	and	and	CCONJ
ajfa-11492	146	35	firm	firm	ADJ
ajfa-11492	146	36	level	level	NOUN
ajfa-11492	146	37	persistence	persistence	NOUN
ajfa-11492	146	38	parameters	parameter	NOUN
ajfa-11492	146	39	,	,	PUNCT
ajfa-11492	146	40	which	which	PRON
ajfa-11492	146	41	allows	allow	VERB
ajfa-11492	146	42	them	they	PRON
ajfa-11492	146	43	to	to	ADP
ajfa-11492	146	44	changecross	changecross	ADV
ajfa-11492	146	45	-	-	PUNCT
ajfa-11492	146	46	sectional	sectional	ADJ
ajfa-11492	146	47	wise	wise	ADJ
ajfa-11492	146	48	cost	cost	NOUN
ajfa-11492	146	49	of	of	ADP
ajfa-11492	146	50	capital	capital	NOUN
ajfa-11492	146	51	.	.	PUNCT
ajfa-11492	147	1	she	she	PRON
ajfa-11492	147	2	also	also	ADV
ajfa-11492	147	3	examined	examine	VERB
ajfa-11492	147	4	the	the	DET
ajfa-11492	147	5	predictive	predictive	ADJ
ajfa-11492	147	6	ability	ability	NOUN
ajfa-11492	147	7	of	of	ADP
ajfa-11492	147	8	o’95	o’95	VERB
ajfa-11492	147	9	by	by	ADP
ajfa-11492	147	10	risk	risk	NOUN
ajfa-11492	147	11	premium	premium	NOUN
ajfa-11492	147	12	and	and	CCONJ
ajfa-11492	147	13	earnings	earning	NOUN
ajfa-11492	147	14	asian	asian	ADJ
ajfa-11492	147	15	journal	journal	NOUN
ajfa-11492	147	16	of	of	ADP
ajfa-11492	147	17	finance	finance	PROPN
ajfa-11492	147	18	&	&	CCONJ
ajfa-11492	147	19	accounting	accounting	PROPN
ajfa-11492	147	20	issn	issn	PROPN
ajfa-11492	147	21	1946	1946	NUM
ajfa-11492	147	22	-	-	PUNCT
ajfa-11492	147	23	052x	052x	PROPN
ajfa-11492	147	24	2017	2017	NUM
ajfa-11492	147	25	,	,	PUNCT
ajfa-11492	147	26	vol	vol	NOUN
ajfa-11492	147	27	.	.	NOUN
ajfa-11492	147	28	9	9	NUM
ajfa-11492	147	29	,	,	PUNCT
ajfa-11492	147	30	no	no	NOUN
ajfa-11492	147	31	.	.	NOUN
ajfa-11492	147	32	2	2	NUM
ajfa-11492	147	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	147	34	8	8	NUM
ajfa-11492	147	35	persistence	persistence	NOUN
ajfa-11492	147	36	parameters	parameter	NOUN
ajfa-11492	147	37	from	from	ADP
ajfa-11492	147	38	both	both	PRON
ajfa-11492	147	39	earnings	earning	NOUN
ajfa-11492	147	40	dynamics	dynamic	NOUN
ajfa-11492	147	41	and	and	CCONJ
ajfa-11492	147	42	valuation	valuation	NOUN
ajfa-11492	147	43	equation	equation	NOUN
ajfa-11492	147	44	and	and	CCONJ
ajfa-11492	147	45	concluded	conclude	VERB
ajfa-11492	147	46	that	that	SCONJ
ajfa-11492	147	47	both	both	PRON
ajfa-11492	147	48	are	be	AUX
ajfa-11492	147	49	not	not	PART
ajfa-11492	147	50	consistent	consistent	ADJ
ajfa-11492	147	51	with	with	ADP
ajfa-11492	147	52	o’95	o’95	NOUN
ajfa-11492	147	53	.	.	PUNCT
ajfa-11492	148	1	many	many	ADJ
ajfa-11492	148	2	studies	study	NOUN
ajfa-11492	148	3	discussed	discuss	VERB
ajfa-11492	148	4	conservatism	conservatism	NOUN
ajfa-11492	148	5	with	with	ADP
ajfa-11492	148	6	lid	lid	NOUN
ajfa-11492	148	7	(	(	PUNCT
ajfa-11492	148	8	feltham	feltham	PROPN
ajfa-11492	148	9	&	&	CCONJ
ajfa-11492	148	10	ohlson	ohlson	PROPN
ajfa-11492	148	11	,	,	PUNCT
ajfa-11492	148	12	1995	1995	NUM
ajfa-11492	148	13	;	;	PUNCT
ajfa-11492	148	14	myers	myer	NOUN
ajfa-11492	148	15	,	,	PUNCT
ajfa-11492	148	16	1999	1999	NUM
ajfa-11492	148	17	;	;	PUNCT
ajfa-11492	148	18	ashton	ashton	PROPN
ajfa-11492	148	19	&	&	CCONJ
ajfa-11492	148	20	wang	wang	PROPN
ajfa-11492	148	21	,	,	PUNCT
ajfa-11492	148	22	2013	2013	NUM
ajfa-11492	148	23	;	;	PUNCT
ajfa-11492	148	24	clubb	clubb	PROPN
ajfa-11492	148	25	,	,	PUNCT
ajfa-11492	148	26	2013	2013	NUM
ajfa-11492	148	27	;	;	PUNCT
ajfa-11492	148	28	skogsvik	skogsvik	PROPN
ajfa-11492	148	29	&	&	CCONJ
ajfa-11492	148	30	juettner	juettner	PROPN
ajfa-11492	148	31	-	-	PUNCT
ajfa-11492	148	32	nauroth	nauroth	ADJ
ajfa-11492	148	33	,	,	PUNCT
ajfa-11492	148	34	2013	2013	NUM
ajfa-11492	148	35	)	)	PUNCT
ajfa-11492	148	36	.	.	PUNCT
ajfa-11492	149	1	from	from	ADP
ajfa-11492	149	2	valuation	valuation	NOUN
ajfa-11492	149	3	model	model	PROPN
ajfa-11492	149	4	approach	approach	PROPN
ajfa-11492	149	5	feltham	feltham	PROPN
ajfa-11492	149	6	&	&	CCONJ
ajfa-11492	149	7	ohlson	ohlson	PROPN
ajfa-11492	149	8	,	,	PUNCT
ajfa-11492	149	9	(	(	PUNCT
ajfa-11492	149	10	1995	1995	NUM
ajfa-11492	149	11	)	)	PUNCT
ajfa-11492	149	12	asserted	assert	VERB
ajfa-11492	149	13	analytically	analytically	ADV
ajfa-11492	149	14	that	that	SCONJ
ajfa-11492	149	15	future	future	ADJ
ajfa-11492	149	16	cash	cash	NOUN
ajfa-11492	149	17	flow	flow	NOUN
ajfa-11492	149	18	of	of	ADP
ajfa-11492	149	19	firm	firm	NOUN
ajfa-11492	149	20	can	can	AUX
ajfa-11492	149	21	not	not	PART
ajfa-11492	149	22	be	be	AUX
ajfa-11492	149	23	altered	alter	VERB
ajfa-11492	149	24	through	through	ADP
ajfa-11492	149	25	conservative	conservative	ADJ
ajfa-11492	149	26	accounting	accounting	NOUN
ajfa-11492	149	27	policies	policy	NOUN
ajfa-11492	149	28	,	,	PUNCT
ajfa-11492	149	29	and	and	CCONJ
ajfa-11492	149	30	ultimately	ultimately	ADV
ajfa-11492	149	31	does	do	AUX
ajfa-11492	149	32	not	not	PART
ajfa-11492	149	33	affect	affect	VERB
ajfa-11492	149	34	the	the	DET
ajfa-11492	149	35	market	market	NOUN
ajfa-11492	149	36	value	value	NOUN
ajfa-11492	149	37	of	of	ADP
ajfa-11492	149	38	the	the	DET
ajfa-11492	149	39	equity	equity	NOUN
ajfa-11492	149	40	.	.	PUNCT
ajfa-11492	150	1	further	far	ADV
ajfa-11492	150	2	,	,	PUNCT
ajfa-11492	150	3	ashton	ashton	PROPN
ajfa-11492	150	4	&	&	CCONJ
ajfa-11492	150	5	wang	wang	PROPN
ajfa-11492	150	6	(	(	PUNCT
ajfa-11492	150	7	2013	2013	NUM
ajfa-11492	150	8	)	)	PUNCT
ajfa-11492	150	9	found	find	VERB
ajfa-11492	150	10	a	a	DET
ajfa-11492	150	11	link	link	NOUN
ajfa-11492	150	12	between	between	ADP
ajfa-11492	150	13	linear	linear	PROPN
ajfa-11492	150	14	unobserved	unobserved	ADJ
ajfa-11492	150	15	and	and	CCONJ
ajfa-11492	150	16	unbiased	unbiased	ADJ
ajfa-11492	150	17	accounting	accounting	NOUN
ajfa-11492	150	18	system	system	NOUN
ajfa-11492	150	19	given	give	VERB
ajfa-11492	150	20	in	in	ADP
ajfa-11492	150	21	om	om	PROPN
ajfa-11492	150	22	and	and	CCONJ
ajfa-11492	150	23	conservatively	conservatively	ADV
ajfa-11492	150	24	biased	biased	ADJ
ajfa-11492	150	25	reporting	reporting	NOUN
ajfa-11492	150	26	system	system	NOUN
ajfa-11492	150	27	.	.	PUNCT
ajfa-11492	151	1	whereas	whereas	ADV
ajfa-11492	151	2	,	,	PUNCT
ajfa-11492	151	3	skogsvik	skogsvik	PROPN
ajfa-11492	151	4	&	&	CCONJ
ajfa-11492	151	5	juettner	juettner	PROPN
ajfa-11492	151	6	-	-	PUNCT
ajfa-11492	151	7	nauroth	nauroth	PROPN
ajfa-11492	151	8	(	(	PUNCT
ajfa-11492	151	9	2013	2013	NUM
ajfa-11492	151	10	)	)	PUNCT
ajfa-11492	151	11	examined	examine	VERB
ajfa-11492	151	12	how	how	SCONJ
ajfa-11492	151	13	information	information	NOUN
ajfa-11492	151	14	dynamics	dynamic	NOUN
ajfa-11492	151	15	can	can	AUX
ajfa-11492	151	16	force	force	VERB
ajfa-11492	151	17	o’95	o’95	VERB
ajfa-11492	151	18	to	to	PART
ajfa-11492	151	19	bring	bring	VERB
ajfa-11492	151	20	conservatively	conservatively	ADV
ajfa-11492	151	21	biased	biased	ADJ
ajfa-11492	151	22	accounting	accounting	NOUN
ajfa-11492	151	23	numbers	number	NOUN
ajfa-11492	151	24	in	in	ADP
ajfa-11492	151	25	model	model	NOUN
ajfa-11492	151	26	and	and	CCONJ
ajfa-11492	151	27	conclude	conclude	VERB
ajfa-11492	151	28	that	that	SCONJ
ajfa-11492	151	29	the	the	DET
ajfa-11492	151	30	linear	linear	ADJ
ajfa-11492	151	31	dynamics	dynamic	NOUN
ajfa-11492	151	32	of	of	ADP
ajfa-11492	151	33	abnormal	abnormal	ADJ
ajfa-11492	151	34	earnings	earning	NOUN
ajfa-11492	151	35	are	be	AUX
ajfa-11492	151	36	associated	associate	VERB
ajfa-11492	151	37	with	with	ADP
ajfa-11492	151	38	the	the	DET
ajfa-11492	151	39	time	time	NOUN
ajfa-11492	151	40	series	series	PROPN
ajfa-11492	151	41	behavior	behavior	NOUN
ajfa-11492	151	42	of	of	ADP
ajfa-11492	151	43	conservative	conservative	ADJ
ajfa-11492	151	44	biases	bias	NOUN
ajfa-11492	151	45	.	.	PUNCT
ajfa-11492	152	1	clubb	clubb	PROPN
ajfa-11492	152	2	(	(	PUNCT
ajfa-11492	152	3	2013	2013	NUM
ajfa-11492	152	4	)	)	PUNCT
ajfa-11492	152	5	investigated	investigate	VERB
ajfa-11492	152	6	that	that	DET
ajfa-11492	152	7	dividend	dividend	NOUN
ajfa-11492	152	8	displacement	displacement	NOUN
ajfa-11492	152	9	is	be	AUX
ajfa-11492	152	10	visible	visible	ADJ
ajfa-11492	152	11	in	in	ADP
ajfa-11492	152	12	linear	linear	ADJ
ajfa-11492	152	13	abnormal	abnormal	ADJ
ajfa-11492	152	14	earnings	earning	NOUN
ajfa-11492	152	15	dynamics	dynamic	NOUN
ajfa-11492	152	16	when	when	SCONJ
ajfa-11492	152	17	forecast	forecast	NOUN
ajfa-11492	152	18	dividend	dividend	NOUN
ajfa-11492	152	19	is	be	AUX
ajfa-11492	152	20	associated	associate	VERB
ajfa-11492	152	21	with	with	ADP
ajfa-11492	152	22	apositive	apositive	ADJ
ajfa-11492	152	23	coefficient	coefficient	NOUN
ajfa-11492	152	24	.	.	PUNCT
ajfa-11492	153	1	lid	lid	PROPN
ajfa-11492	153	2	is	be	AUX
ajfa-11492	153	3	the	the	DET
ajfa-11492	153	4	exact	exact	ADJ
ajfa-11492	153	5	innovation	innovation	NOUN
ajfa-11492	153	6	of	of	ADP
ajfa-11492	153	7	o’95	o’95	NOUN
ajfa-11492	153	8	where	where	SCONJ
ajfa-11492	153	9	abnormal	abnormal	ADJ
ajfa-11492	153	10	earnings	earning	NOUN
ajfa-11492	153	11	and	and	CCONJ
ajfa-11492	153	12	other	other	ADJ
ajfa-11492	153	13	information	information	NOUN
ajfa-11492	153	14	variable	variable	ADJ
ajfa-11492	153	15	track	track	VERB
ajfa-11492	153	16	an	an	DET
ajfa-11492	153	17	autoregressive	autoregressive	ADJ
ajfa-11492	153	18	process	process	NOUN
ajfa-11492	153	19	with	with	ADP
ajfa-11492	153	20	mean	mean	NOUN
ajfa-11492	153	21	-	-	PUNCT
ajfa-11492	153	22	revert	revert	ADJ
ajfa-11492	153	23	to	to	ADP
ajfa-11492	153	24	zero	zero	NUM
ajfa-11492	153	25	.	.	PUNCT
ajfa-11492	154	1	this	this	DET
ajfa-11492	154	2	innovation	innovation	NOUN
ajfa-11492	154	3	is	be	AUX
ajfa-11492	154	4	actually	actually	ADV
ajfa-11492	154	5	worthyfor	worthyfor	ADP
ajfa-11492	154	6	theanalytic	theanalytic	NOUN
ajfa-11492	154	7	purpose	purpose	NOUN
ajfa-11492	154	8	,	,	PUNCT
ajfa-11492	154	9	but	but	CCONJ
ajfa-11492	154	10	it	it	PRON
ajfa-11492	154	11	raises	raise	VERB
ajfa-11492	154	12	a	a	DET
ajfa-11492	154	13	general	general	ADJ
ajfa-11492	154	14	question	question	NOUN
ajfa-11492	154	15	of	of	ADP
ajfa-11492	154	16	why	why	SCONJ
ajfa-11492	154	17	abnormal	abnormal	ADJ
ajfa-11492	154	18	earnings	earning	NOUN
ajfa-11492	154	19	and	and	CCONJ
ajfa-11492	154	20	other	other	ADJ
ajfa-11492	154	21	information	information	NOUN
ajfa-11492	154	22	variables	variable	NOUN
ajfa-11492	154	23	are	be	AUX
ajfa-11492	154	24	expected	expect	VERB
ajfa-11492	154	25	to	to	PART
ajfa-11492	154	26	mean	mean	VERB
ajfa-11492	154	27	-	-	PUNCT
ajfa-11492	154	28	revert	revert	ADJ
ajfa-11492	154	29	to	to	ADP
ajfa-11492	154	30	zero	zero	NUM
ajfa-11492	154	31	(	(	PUNCT
ajfa-11492	154	32	gregory	gregory	PROPN
ajfa-11492	154	33	et	et	PROPN
ajfa-11492	154	34	al	al	PROPN
ajfa-11492	154	35	.	.	PROPN
ajfa-11492	154	36	,	,	PUNCT
ajfa-11492	154	37	2005	2005	NUM
ajfa-11492	154	38	)	)	PUNCT
ajfa-11492	154	39	.	.	PUNCT
ajfa-11492	155	1	3	3	X
ajfa-11492	155	2	.	.	X
ajfa-11492	155	3	empirical	empirical	ADJ
ajfa-11492	155	4	studies	study	NOUN
ajfa-11492	155	5	based	base	VERB
ajfa-11492	155	6	on	on	ADP
ajfa-11492	155	7	o’95	o’95	NOUN
ajfa-11492	155	8	in	in	ADP
ajfa-11492	155	9	order	order	NOUN
ajfa-11492	155	10	to	to	PART
ajfa-11492	155	11	check	check	VERB
ajfa-11492	155	12	the	the	DET
ajfa-11492	155	13	validity	validity	NOUN
ajfa-11492	155	14	of	of	ADP
ajfa-11492	155	15	o’95	o’95	NOUN
ajfa-11492	155	16	model	model	NOUN
ajfa-11492	155	17	number	number	NOUN
ajfa-11492	155	18	of	of	ADP
ajfa-11492	155	19	empirical	empirical	ADJ
ajfa-11492	155	20	studies	study	NOUN
ajfa-11492	155	21	have	have	AUX
ajfa-11492	155	22	been	be	AUX
ajfa-11492	155	23	done	do	VERB
ajfa-11492	155	24	on	on	ADP
ajfa-11492	155	25	different	different	ADJ
ajfa-11492	155	26	markets	market	NOUN
ajfa-11492	155	27	and	and	CCONJ
ajfa-11492	155	28	from	from	ADP
ajfa-11492	155	29	different	different	ADJ
ajfa-11492	155	30	aspects	aspect	NOUN
ajfa-11492	155	31	.	.	PUNCT
ajfa-11492	156	1	here	here	ADV
ajfa-11492	156	2	in	in	ADP
ajfa-11492	156	3	this	this	DET
ajfa-11492	156	4	section	section	NOUN
ajfa-11492	156	5	,	,	PUNCT
ajfa-11492	156	6	we	we	PRON
ajfa-11492	156	7	have	have	AUX
ajfa-11492	156	8	focused	focus	VERB
ajfa-11492	156	9	on	on	ADP
ajfa-11492	156	10	most	most	ADV
ajfa-11492	156	11	discussed	discuss	VERB
ajfa-11492	156	12	empirical	empirical	ADJ
ajfa-11492	156	13	studies	study	NOUN
ajfa-11492	156	14	in	in	ADP
ajfa-11492	156	15	theprevious	theprevious	ADJ
ajfa-11492	156	16	literature	literature	NOUN
ajfa-11492	156	17	.	.	PUNCT
ajfa-11492	157	1	the	the	DET
ajfa-11492	157	2	empirical	empirical	ADJ
ajfa-11492	157	3	testing	testing	NOUN
ajfa-11492	157	4	and	and	CCONJ
ajfa-11492	157	5	ability	ability	NOUN
ajfa-11492	157	6	of	of	ADP
ajfa-11492	157	7	o’95	o’95	NOUN
ajfa-11492	157	8	model	model	NOUN
ajfa-11492	157	9	have	have	AUX
ajfa-11492	157	10	been	be	AUX
ajfa-11492	157	11	analyzed	analyze	VERB
ajfa-11492	157	12	through	through	ADP
ajfa-11492	157	13	two	two	NUM
ajfa-11492	157	14	different	different	ADJ
ajfa-11492	157	15	links	link	NOUN
ajfa-11492	157	16	i.e.	i.e.	X
ajfa-11492	157	17	valuation	valuation	NOUN
ajfa-11492	157	18	links	link	NOUN
ajfa-11492	157	19	and	and	CCONJ
ajfa-11492	157	20	predictive	predictive	ADJ
ajfa-11492	157	21	link	link	NOUN
ajfa-11492	157	22	.	.	PUNCT
ajfa-11492	158	1	valuation	valuation	NOUN
ajfa-11492	158	2	link	link	PROPN
ajfa-11492	158	3	is	be	AUX
ajfa-11492	158	4	used	use	VERB
ajfa-11492	158	5	to	to	PART
ajfa-11492	158	6	assess	assess	VERB
ajfa-11492	158	7	the	the	DET
ajfa-11492	158	8	fundamental	fundamental	ADJ
ajfa-11492	158	9	value	value	NOUN
ajfa-11492	158	10	of	of	ADP
ajfa-11492	158	11	the	the	DET
ajfa-11492	158	12	firm	firm	NOUN
ajfa-11492	158	13	by	by	ADP
ajfa-11492	158	14	the	the	DET
ajfa-11492	158	15	use	use	NOUN
ajfa-11492	158	16	of	of	ADP
ajfa-11492	158	17	valuation	valuation	NOUN
ajfa-11492	158	18	function	function	NOUN
ajfa-11492	158	19	(	(	PUNCT
ajfa-11492	158	20	eq	eq	NOUN
ajfa-11492	158	21	.	.	NOUN
ajfa-11492	159	1	8)	8)	NUM
ajfa-11492	159	2	.	.	PUNCT
ajfa-11492	159	3	predictive	predictive	NOUN
ajfa-11492	159	4	linkassesses	linkassesse	VERB
ajfa-11492	159	5	the	the	DET
ajfa-11492	159	6	forecasting	forecasting	NOUN
ajfa-11492	159	7	capacity	capacity	NOUN
ajfa-11492	159	8	of	of	ADP
ajfa-11492	159	9	the	the	DET
ajfa-11492	159	10	model	model	NOUN
ajfa-11492	159	11	to	to	PART
ajfa-11492	159	12	predict	predict	VERB
ajfa-11492	159	13	future	future	ADJ
ajfa-11492	159	14	abnormal	abnormal	ADJ
ajfa-11492	159	15	earnings	earning	NOUN
ajfa-11492	159	16	(	(	PUNCT
ajfa-11492	159	17	eq	eq	NOUN
ajfa-11492	159	18	6&7	6&7	NOUN
ajfa-11492	159	19	)	)	PUNCT
ajfa-11492	159	20	(	(	PUNCT
ajfa-11492	159	21	giner	giner	NOUN
ajfa-11492	159	22	&	&	CCONJ
ajfa-11492	159	23	lniguez	lniguez	PROPN
ajfa-11492	159	24	,	,	PUNCT
ajfa-11492	159	25	2006	2006	NUM
ajfa-11492	159	26	)	)	PUNCT
ajfa-11492	159	27	.	.	PUNCT
ajfa-11492	160	1	o’95	o’95	NOUN
ajfa-11492	160	2	is	be	AUX
ajfa-11492	160	3	a	a	DET
ajfa-11492	160	4	landmark	landmark	NOUN
ajfa-11492	160	5	study	study	NOUN
ajfa-11492	160	6	in	in	ADP
ajfa-11492	160	7	accounting	accounting	NOUN
ajfa-11492	160	8	research	research	NOUN
ajfa-11492	160	9	not	not	PART
ajfa-11492	160	10	only	only	ADV
ajfa-11492	160	11	because	because	SCONJ
ajfa-11492	160	12	it	it	PRON
ajfa-11492	160	13	associate	associate	VERB
ajfa-11492	160	14	accounting	accounting	NOUN
ajfa-11492	160	15	numbers	number	NOUN
ajfa-11492	160	16	with	with	ADP
ajfa-11492	160	17	stock	stock	NOUN
ajfa-11492	160	18	prices	price	NOUN
ajfa-11492	160	19	in	in	ADP
ajfa-11492	160	20	a	a	DET
ajfa-11492	160	21	systematic	systematic	ADJ
ajfa-11492	160	22	manner	manner	NOUN
ajfa-11492	160	23	but	but	CCONJ
ajfa-11492	160	24	it	it	PRON
ajfa-11492	160	25	also	also	ADV
ajfa-11492	160	26	widely	widely	ADV
ajfa-11492	160	27	accepted	accept	VERB
ajfa-11492	160	28	in	in	ADP
ajfa-11492	160	29	empirical	empirical	ADJ
ajfa-11492	160	30	studies	study	NOUN
ajfa-11492	160	31	(	(	PUNCT
ajfa-11492	160	32	collins	collins	PROPN
ajfa-11492	160	33	et	et	PROPN
ajfa-11492	160	34	al	al	PROPN
ajfa-11492	160	35	.	.	PROPN
ajfa-11492	160	36	,	,	PUNCT
ajfa-11492	160	37	1999	1999	NUM
ajfa-11492	160	38	;	;	PUNCT
ajfa-11492	160	39	morel	morel	NOUN
ajfa-11492	160	40	,	,	PUNCT
ajfa-11492	160	41	2003	2003	NUM
ajfa-11492	160	42	;	;	PUNCT
ajfa-11492	160	43	barth	barth	NOUN
ajfa-11492	160	44	et	et	PROPN
ajfa-11492	160	45	al	al	PROPN
ajfa-11492	160	46	.	.	PROPN
ajfa-11492	160	47	,	,	PUNCT
ajfa-11492	160	48	2005	2005	NUM
ajfa-11492	160	49	;)	;)	PUNCT
ajfa-11492	160	50	.	.	PUNCT
ajfa-11492	161	1	according	accord	VERB
ajfa-11492	161	2	to	to	ADP
ajfa-11492	161	3	callen	callen	PROPN
ajfa-11492	161	4	&	&	CCONJ
ajfa-11492	161	5	morel	morel	PROPN
ajfa-11492	161	6	(	(	PUNCT
ajfa-11492	161	7	2001	2001	NUM
ajfa-11492	161	8	)	)	PUNCT
ajfa-11492	161	9	,	,	PUNCT
ajfa-11492	161	10	three	three	NUM
ajfa-11492	161	11	prominent	prominent	ADJ
ajfa-11492	161	12	reasons	reason	NOUN
ajfa-11492	161	13	appear	appear	VERB
ajfa-11492	161	14	behind	behind	ADP
ajfa-11492	161	15	it	it	PRON
ajfa-11492	161	16	.	.	PUNCT
ajfa-11492	162	1	first	first	ADV
ajfa-11492	162	2	,	,	PUNCT
ajfa-11492	162	3	the	the	DET
ajfa-11492	162	4	alternative	alternative	ADJ
ajfa-11492	162	5	modelsare	modelsare	NOUN
ajfa-11492	162	6	not	not	PART
ajfa-11492	162	7	emphasizing	emphasize	VERB
ajfa-11492	162	8	on	on	ADP
ajfa-11492	162	9	primitive	primitive	ADJ
ajfa-11492	162	10	accounting	accounting	NOUN
ajfa-11492	162	11	information	information	NOUN
ajfa-11492	162	12	.	.	PUNCT
ajfa-11492	163	1	second	second	ADV
ajfa-11492	163	2	through	through	ADP
ajfa-11492	163	3	csr	csr	NOUN
ajfa-11492	163	4	assumption	assumption	NOUN
ajfa-11492	163	5	,	,	PUNCT
ajfa-11492	163	6	o’95	o’95	NOUN
ajfa-11492	163	7	brings	bring	VERB
ajfa-11492	163	8	income	income	NOUN
ajfa-11492	163	9	statement	statement	NOUN
ajfa-11492	163	10	into	into	ADP
ajfa-11492	163	11	the	the	DET
ajfa-11492	163	12	picture	picture	NOUN
ajfa-11492	163	13	of	of	ADP
ajfa-11492	163	14	firm	firm	ADJ
ajfa-11492	163	15	valuation	valuation	NOUN
ajfa-11492	163	16	.	.	PUNCT
ajfa-11492	164	1	third	third	ADV
ajfa-11492	164	2	in	in	SCONJ
ajfa-11492	164	3	o’95	o’95	VERB
ajfa-11492	164	4	the	the	DET
ajfa-11492	164	5	value	value	NOUN
ajfa-11492	164	6	of	of	ADP
ajfa-11492	164	7	the	the	DET
ajfa-11492	164	8	firm	firm	NOUN
ajfa-11492	164	9	is	be	AUX
ajfa-11492	164	10	derived	derive	VERB
ajfa-11492	164	11	from	from	ADP
ajfa-11492	164	12	actual	actual	ADJ
ajfa-11492	164	13	accounting	accounting	NOUN
ajfa-11492	164	14	variables	variable	NOUN
ajfa-11492	164	15	i.e.	i.e.	X
ajfa-11492	164	16	book	book	NOUN
ajfa-11492	164	17	value	value	NOUN
ajfa-11492	164	18	and	and	CCONJ
ajfa-11492	164	19	earnings	earning	NOUN
ajfa-11492	164	20	,	,	PUNCT
ajfa-11492	164	21	over	over	ADP
ajfa-11492	164	22	which	which	PRON
ajfa-11492	164	23	empirical	empirical	ADJ
ajfa-11492	164	24	research	research	NOUN
ajfa-11492	164	25	have	have	VERB
ajfa-11492	164	26	a	a	DET
ajfa-11492	164	27	reasonable	reasonable	ADJ
ajfa-11492	164	28	advantage	advantage	NOUN
ajfa-11492	164	29	.	.	PUNCT
ajfa-11492	165	1	on	on	ADP
ajfa-11492	165	2	the	the	DET
ajfa-11492	165	3	other	other	ADJ
ajfa-11492	165	4	hand	hand	NOUN
ajfa-11492	165	5	,	,	PUNCT
ajfa-11492	165	6	researchershave	researchershave	NOUN
ajfa-11492	165	7	also	also	ADV
ajfa-11492	165	8	found	find	VERB
ajfa-11492	165	9	some	some	DET
ajfa-11492	165	10	loopholes	loophole	NOUN
ajfa-11492	165	11	in	in	ADP
ajfa-11492	165	12	empirical	empirical	ADJ
ajfa-11492	165	13	testing	testing	NOUN
ajfa-11492	165	14	of	of	ADP
ajfa-11492	165	15	o’95	o’95	NOUN
ajfa-11492	165	16	in	in	ADP
ajfa-11492	165	17	both	both	DET
ajfa-11492	165	18	cross	cross	ADJ
ajfa-11492	165	19	-	-	ADJ
ajfa-11492	165	20	sectional	sectional	ADJ
ajfa-11492	165	21	(	(	PUNCT
ajfa-11492	165	22	dechow	dechow	X
ajfa-11492	165	23	et	et	PROPN
ajfa-11492	165	24	al	al	PROPN
ajfa-11492	165	25	.	.	PROPN
ajfa-11492	165	26	,	,	PUNCT
ajfa-11492	165	27	1999	1999	NUM
ajfa-11492	165	28	)	)	PUNCT
ajfa-11492	165	29	and	and	CCONJ
ajfa-11492	165	30	time	time	NOUN
ajfa-11492	165	31	-	-	PUNCT
ajfa-11492	165	32	series	series	NOUN
ajfa-11492	165	33	(	(	PUNCT
ajfa-11492	165	34	myers	myers	PROPN
ajfa-11492	165	35	,	,	PUNCT
ajfa-11492	165	36	1999	1999	NUM
ajfa-11492	165	37	)	)	PUNCT
ajfa-11492	165	38	model	model	NOUN
ajfa-11492	165	39	.	.	PUNCT
ajfa-11492	166	1	partly	partly	ADV
ajfa-11492	166	2	their	their	PRON
ajfa-11492	166	3	studies	study	NOUN
ajfa-11492	166	4	rejected	reject	VERB
ajfa-11492	166	5	the	the	DET
ajfa-11492	166	6	model	model	NOUN
ajfa-11492	166	7	as	as	ADP
ajfa-11492	166	8	an	an	DET
ajfa-11492	166	9	inadequate	inadequate	ADJ
ajfa-11492	166	10	explanation	explanation	NOUN
ajfa-11492	166	11	of	of	ADP
ajfa-11492	166	12	stock	stock	NOUN
ajfa-11492	166	13	prices	price	NOUN
ajfa-11492	166	14	.	.	PUNCT
ajfa-11492	167	1	their	their	PRON
ajfa-11492	167	2	conclusions	conclusion	NOUN
ajfa-11492	167	3	raised	raise	VERB
ajfa-11492	167	4	different	different	ADJ
ajfa-11492	167	5	limitations	limitation	NOUN
ajfa-11492	167	6	of	of	ADP
ajfa-11492	167	7	o’95	o’95	VERB
ajfa-11492	167	8	such	such	ADJ
ajfa-11492	167	9	as	as	ADP
ajfa-11492	167	10	various	various	ADJ
ajfa-11492	167	11	assumptions	assumption	NOUN
ajfa-11492	167	12	of	of	ADP
ajfa-11492	167	13	o’95	o’95	NOUN
ajfa-11492	167	14	and	and	CCONJ
ajfa-11492	167	15	the	the	DET
ajfa-11492	167	16	other	other	ADJ
ajfa-11492	167	17	information	information	NOUN
ajfa-11492	167	18	variable	variable	NOUN
ajfa-11492	167	19	.	.	PUNCT
ajfa-11492	168	1	in	in	ADP
ajfa-11492	168	2	anempiricalaspect	anempiricalaspect	NOUN
ajfa-11492	168	3	,	,	PUNCT
ajfa-11492	168	4	the	the	DET
ajfa-11492	168	5	major	major	ADJ
ajfa-11492	168	6	limitation	limitation	NOUN
ajfa-11492	168	7	of	of	ADP
ajfa-11492	168	8	o’95	o’95	NOUN
ajfa-11492	168	9	is	be	AUX
ajfa-11492	168	10	its	its	PRON
ajfa-11492	168	11	“	"	PUNCT
ajfa-11492	168	12	other	other	ADJ
ajfa-11492	168	13	information	information	NOUN
ajfa-11492	168	14	”	"	PUNCT
ajfa-11492	168	15	a	a	DET
ajfa-11492	168	16	scalar	scalar	ADJ
ajfa-11492	168	17	variable	variable	NOUN
ajfa-11492	168	18	in	in	ADP
ajfa-11492	168	19	both	both	CCONJ
ajfa-11492	168	20	predictive	predictive	ADJ
ajfa-11492	168	21	as	as	ADV
ajfa-11492	168	22	well	well	ADV
ajfa-11492	168	23	as	as	ADP
ajfa-11492	168	24	valuation	valuation	NOUN
ajfa-11492	168	25	link	link	NOUN
ajfa-11492	168	26	(	(	PUNCT
ajfa-11492	168	27	dechow	dechow	X
ajfa-11492	168	28	et	et	PROPN
ajfa-11492	168	29	al	al	PROPN
ajfa-11492	168	30	.	.	PROPN
ajfa-11492	168	31	1999	1999	NUM
ajfa-11492	168	32	)	)	PUNCT
ajfa-11492	168	33	.	.	PUNCT
ajfa-11492	169	1	“	"	PUNCT
ajfa-11492	169	2	other	other	ADJ
ajfa-11492	169	3	information	information	NOUN
ajfa-11492	169	4	”	"	PUNCT
ajfa-11492	169	5	causes	cause	VERB
ajfa-11492	169	6	asian	asian	ADJ
ajfa-11492	169	7	journal	journal	NOUN
ajfa-11492	169	8	of	of	ADP
ajfa-11492	169	9	finance	finance	PROPN
ajfa-11492	169	10	&	&	CCONJ
ajfa-11492	169	11	accounting	accounting	PROPN
ajfa-11492	169	12	issn	issn	PROPN
ajfa-11492	169	13	1946	1946	NUM
ajfa-11492	169	14	-	-	PUNCT
ajfa-11492	169	15	052x	052x	PROPN
ajfa-11492	169	16	2017	2017	NUM
ajfa-11492	169	17	,	,	PUNCT
ajfa-11492	169	18	vol	vol	NOUN
ajfa-11492	169	19	.	.	NOUN
ajfa-11492	170	1	9	9	NUM
ajfa-11492	170	2	,	,	PUNCT
ajfa-11492	170	3	no	no	NOUN
ajfa-11492	170	4	.	.	NOUN
ajfa-11492	170	5	2	2	NUM
ajfa-11492	170	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	170	7	9	9	NUM
ajfa-11492	170	8	loss	loss	NOUN
ajfa-11492	170	9	of	of	ADP
ajfa-11492	170	10	concreteness	concreteness	NOUN
ajfa-11492	170	11	because	because	SCONJ
ajfa-11492	170	12	this	this	DET
ajfa-11492	170	13	variable	variable	NOUN
ajfa-11492	170	14	is	be	AUX
ajfa-11492	170	15	unspecified.many	unspecified.many	ADJ
ajfa-11492	170	16	researchershave	researchershave	NOUN
ajfa-11492	170	17	dropped	drop	VERB
ajfa-11492	170	18	this	this	DET
ajfa-11492	170	19	variable	variable	NOUN
ajfa-11492	170	20	for	for	ADP
ajfa-11492	170	21	empirical	empirical	ADJ
ajfa-11492	170	22	testing	testing	NOUN
ajfa-11492	170	23	(	(	PUNCT
ajfa-11492	170	24	callen	callen	PROPN
ajfa-11492	170	25	&	&	CCONJ
ajfa-11492	170	26	morel	morel	PROPN
ajfa-11492	170	27	,	,	PUNCT
ajfa-11492	170	28	2001	2001	NUM
ajfa-11492	170	29	;	;	PUNCT
ajfa-11492	170	30	ota	ota	PROPN
ajfa-11492	170	31	,	,	PUNCT
ajfa-11492	170	32	2002	2002	NUM
ajfa-11492	170	33	)	)	PUNCT
ajfa-11492	170	34	.	.	PUNCT
ajfa-11492	171	1	this	this	DET
ajfa-11492	171	2	grounds	ground	NOUN
ajfa-11492	171	3	to	to	ADP
ajfa-11492	171	4	theempirical	theempirical	ADJ
ajfa-11492	171	5	content	content	NOUN
ajfa-11492	171	6	of	of	ADP
ajfa-11492	171	7	model	model	NOUN
ajfa-11492	171	8	.	.	PUNCT
ajfa-11492	172	1	although	although	SCONJ
ajfa-11492	172	2	“	"	PUNCT
ajfa-11492	172	3	other	other	ADJ
ajfa-11492	172	4	information	information	NOUN
ajfa-11492	172	5	”	"	PUNCT
ajfa-11492	172	6	is	be	AUX
ajfa-11492	172	7	not	not	PART
ajfa-11492	172	8	directly	directly	ADV
ajfa-11492	172	9	recognizable	recognizable	ADJ
ajfa-11492	172	10	,	,	PUNCT
ajfa-11492	172	11	one	one	PRON
ajfa-11492	172	12	can	can	AUX
ajfa-11492	172	13	assume	assume	VERB
ajfa-11492	172	14	it	it	PRON
ajfa-11492	172	15	by	by	ADP
ajfa-11492	172	16	its	its	PRON
ajfa-11492	172	17	expected	expect	VERB
ajfa-11492	172	18	influence	influence	NOUN
ajfa-11492	172	19	ohlson	ohlson	NOUN
ajfa-11492	172	20	(	(	PUNCT
ajfa-11492	172	21	2001	2001	NUM
ajfa-11492	172	22	)	)	PUNCT
ajfa-11492	172	23	.	.	PUNCT
ajfa-11492	173	1	whereas	whereas	SCONJ
ajfa-11492	173	2	,	,	PUNCT
ajfa-11492	173	3	some	some	DET
ajfa-11492	173	4	researchers	researcher	NOUN
ajfa-11492	173	5	have	have	AUX
ajfa-11492	173	6	taken	take	VERB
ajfa-11492	173	7	analyst	analyst	NOUN
ajfa-11492	173	8	forecast	forecast	NOUN
ajfa-11492	173	9	as	as	ADP
ajfa-11492	173	10	a	a	DET
ajfa-11492	173	11	base	base	NOUN
ajfa-11492	173	12	to	to	PART
ajfa-11492	173	13	define	define	VERB
ajfa-11492	173	14	“	"	PUNCT
ajfa-11492	173	15	other	other	ADJ
ajfa-11492	173	16	information	information	NOUN
ajfa-11492	173	17	”	"	PUNCT
ajfa-11492	173	18	variable	variable	NOUN
ajfa-11492	173	19	(	(	PUNCT
ajfa-11492	173	20	dechow	dechow	X
ajfa-11492	173	21	et	et	PROPN
ajfa-11492	173	22	al	al	PROPN
ajfa-11492	173	23	.	.	PROPN
ajfa-11492	173	24	,	,	PUNCT
ajfa-11492	173	25	1999	1999	NUM
ajfa-11492	173	26	;	;	PUNCT
ajfa-11492	173	27	mccrae	mccrae	PROPN
ajfa-11492	173	28	&	&	CCONJ
ajfa-11492	173	29	nilsson	nilsson	PROPN
ajfa-11492	173	30	,	,	PUNCT
ajfa-11492	173	31	2001	2001	NUM
ajfa-11492	173	32	;	;	PUNCT
ajfa-11492	173	33	gregory	gregory	PROPN
ajfa-11492	173	34	et	et	PROPN
ajfa-11492	173	35	al	al	PROPN
ajfa-11492	173	36	.	.	PROPN
ajfa-11492	173	37	,	,	PUNCT
ajfa-11492	173	38	2005	2005	NUM
ajfa-11492	173	39	;	;	PUNCT
ajfa-11492	173	40	giner	giner	NOUN
ajfa-11492	173	41	and	and	CCONJ
ajfa-11492	173	42	iniguez	iniguez	PROPN
ajfa-11492	173	43	,	,	PUNCT
ajfa-11492	173	44	2006	2006	NUM
ajfa-11492	173	45	;	;	PUNCT
ajfa-11492	173	46	choi	choi	NOUN
ajfa-11492	173	47	et	et	PROPN
ajfa-11492	173	48	al	al	PROPN
ajfa-11492	173	49	.	.	PROPN
ajfa-11492	173	50	,	,	PUNCT
ajfa-11492	173	51	2006	2006	NUM
ajfa-11492	173	52	)	)	PUNCT
ajfa-11492	173	53	.	.	PUNCT
ajfa-11492	174	1	table1	table1	PROPN
ajfa-11492	174	2	.	.	PUNCT
ajfa-11492	175	1	prior	prior	ADJ
ajfa-11492	175	2	empirical	empirical	ADJ
ajfa-11492	175	3	studies	study	NOUN
ajfa-11492	175	4	tested	test	VERB
ajfa-11492	175	5	validity	validity	NOUN
ajfa-11492	175	6	of	of	ADP
ajfa-11492	175	7	o’95	o’95	NOUN
ajfa-11492	175	8	author	author	NOUN
ajfa-11492	175	9	country	country	NOUN
ajfa-11492	175	10	sample	sample	NOUN
ajfa-11492	175	11	link	link	VERB
ajfa-11492	175	12	other	other	ADJ
ajfa-11492	175	13	information	information	NOUN
ajfa-11492	175	14	methodology	methodology	NOUN
ajfa-11492	175	15	myers	myer	NOUN
ajfa-11492	175	16	(	(	PUNCT
ajfa-11492	175	17	1999	1999	NUM
ajfa-11492	175	18	)	)	PUNCT
ajfa-11492	175	19	usa	usa	PROPN
ajfa-11492	175	20	1975	1975	NUM
ajfa-11492	175	21	-	-	SYM
ajfa-11492	175	22	1996	1996	NUM
ajfa-11492	175	23	predictive	predictive	NOUN
ajfa-11492	175	24	&	&	CCONJ
ajfa-11492	175	25	valuation	valuation	PROPN
ajfa-11492	175	26	order	order	NOUN
ajfa-11492	175	27	backlog	backlog	NOUN
ajfa-11492	175	28	time	time	NOUN
ajfa-11492	175	29	-	-	PUNCT
ajfa-11492	175	30	series	series	NOUN
ajfa-11492	175	31	dechow	dechow	PROPN
ajfa-11492	175	32	et	et	PROPN
ajfa-11492	175	33	al	al	PROPN
ajfa-11492	175	34	.	.	PUNCT
ajfa-11492	176	1	(	(	PUNCT
ajfa-11492	176	2	1999	1999	NUM
ajfa-11492	176	3	)	)	PUNCT
ajfa-11492	176	4	usa	usa	PROPN
ajfa-11492	176	5	1976	1976	NUM
ajfa-11492	176	6	-	-	SYM
ajfa-11492	176	7	1995	1995	NUM
ajfa-11492	176	8	predictive	predictive	NOUN
ajfa-11492	176	9	&	&	CCONJ
ajfa-11492	176	10	valuation	valuation	NOUN
ajfa-11492	176	11	based	base	VERB
ajfa-11492	176	12	on	on	ADP
ajfa-11492	176	13	analyst	analyst	PROPN
ajfa-11492	176	14	forecast	forecast	PROPN
ajfa-11492	176	15	cross	cross	ADJ
ajfa-11492	176	16	-	-	ADJ
ajfa-11492	176	17	sectional	sectional	ADJ
ajfa-11492	176	18	barth	barth	NOUN
ajfa-11492	176	19	et	et	PROPN
ajfa-11492	176	20	al	al	PROPN
ajfa-11492	176	21	.	.	PROPN
ajfa-11492	177	1	(	(	PUNCT
ajfa-11492	177	2	1999	1999	NUM
ajfa-11492	177	3	)	)	PUNCT
ajfa-11492	177	4	usa	usa	PROPN
ajfa-11492	177	5	1987–1996	1987–1996	NUM
ajfa-11492	177	6	predictive	predictive	PROPN
ajfa-11492	177	7	&	&	CCONJ
ajfa-11492	177	8	valuation	valuation	PROPN
ajfa-11492	177	9	ignored	ignore	VERB
ajfa-11492	177	10	time	time	NOUN
ajfa-11492	177	11	-	-	PUNCT
ajfa-11492	177	12	series	series	NOUN
ajfa-11492	177	13	mccrae	mccrae	PROPN
ajfa-11492	177	14	&	&	CCONJ
ajfa-11492	177	15	nilsson	nilsson	PROPN
ajfa-11492	177	16	(	(	PUNCT
ajfa-11492	177	17	2001	2001	NUM
ajfa-11492	177	18	)	)	PUNCT
ajfa-11492	177	19	sweden	sweden	PROPN
ajfa-11492	177	20	1987	1987	NUM
ajfa-11492	177	21	-	-	SYM
ajfa-11492	177	22	1997	1997	NUM
ajfa-11492	177	23	predictive	predictive	NOUN
ajfa-11492	177	24	&	&	CCONJ
ajfa-11492	177	25	valuation	valuation	NOUN
ajfa-11492	177	26	based	base	VERB
ajfa-11492	177	27	on	on	ADP
ajfa-11492	177	28	analyst	analyst	PROPN
ajfa-11492	177	29	forecast	forecast	PROPN
ajfa-11492	177	30	cross	cross	ADJ
ajfa-11492	177	31	-	-	ADJ
ajfa-11492	177	32	sectional	sectional	ADJ
ajfa-11492	177	33	canel	canel	NOUN
ajfa-11492	177	34	&	&	CCONJ
ajfa-11492	177	35	morel	morel	PROPN
ajfa-11492	177	36	(	(	PUNCT
ajfa-11492	177	37	2001	2001	NUM
ajfa-11492	177	38	)	)	PUNCT
ajfa-11492	177	39	usa	usa	PROPN
ajfa-11492	177	40	1969	1969	NUM
ajfa-11492	177	41	-	-	SYM
ajfa-11492	177	42	1996	1996	NUM
ajfa-11492	177	43	predictive	predictive	NOUN
ajfa-11492	177	44	&	&	CCONJ
ajfa-11492	177	45	valuation	valuation	PROPN
ajfa-11492	177	46	ignored	ignore	VERB
ajfa-11492	177	47	time	time	NOUN
ajfa-11492	177	48	-	-	PUNCT
ajfa-11492	177	49	series	series	NOUN
ajfa-11492	177	50	ota	ota	PROPN
ajfa-11492	177	51	(	(	PUNCT
ajfa-11492	177	52	2002	2002	NUM
ajfa-11492	177	53	)	)	PUNCT
ajfa-11492	177	54	japan	japan	PROPN
ajfa-11492	177	55	1964	1964	NUM
ajfa-11492	177	56	-	-	SYM
ajfa-11492	177	57	1996	1996	NUM
ajfa-11492	177	58	predictive	predictive	NOUN
ajfa-11492	177	59	&	&	CCONJ
ajfa-11492	177	60	valuation	valuation	PROPN
ajfa-11492	177	61	ignored	ignore	VERB
ajfa-11492	177	62	time	time	NOUN
ajfa-11492	177	63	-	-	PUNCT
ajfa-11492	177	64	series	series	NOUN
ajfa-11492	177	65	gregory	gregory	PROPN
ajfa-11492	177	66	et	et	PROPN
ajfa-11492	177	67	al	al	PROPN
ajfa-11492	177	68	.	.	PROPN
ajfa-11492	178	1	(	(	PUNCT
ajfa-11492	178	2	2005	2005	NUM
ajfa-11492	178	3	)	)	PUNCT
ajfa-11492	178	4	uk	uk	PROPN
ajfa-11492	178	5	1976–2000	1976–2000	NUM
ajfa-11492	178	6	predictive	predictive	NOUN
ajfa-11492	178	7	&	&	CCONJ
ajfa-11492	178	8	valuation	valuation	NOUN
ajfa-11492	178	9	based	base	VERB
ajfa-11492	178	10	on	on	ADP
ajfa-11492	178	11	analyst	analyst	PROPN
ajfa-11492	178	12	forecast	forecast	PROPN
ajfa-11492	178	13	cross	cross	ADJ
ajfa-11492	178	14	-	-	ADJ
ajfa-11492	178	15	sectional	sectional	ADJ
ajfa-11492	178	16	barth	barth	NOUN
ajfa-11492	178	17	et	et	PROPN
ajfa-11492	178	18	al	al	PROPN
ajfa-11492	178	19	.	.	PROPN
ajfa-11492	179	1	(	(	PUNCT
ajfa-11492	179	2	2005	2005	NUM
ajfa-11492	179	3	)	)	PUNCT
ajfa-11492	179	4	usa	usa	PROPN
ajfa-11492	179	5	1987–2001	1987–2001	NUM
ajfa-11492	179	6	predictive	predictive	NOUN
ajfa-11492	179	7	&	&	CCONJ
ajfa-11492	179	8	valuation	valuation	NOUN
ajfa-11492	179	9	fitted	fit	VERB
ajfa-11492	179	10	value	value	NOUN
ajfa-11492	179	11	based	base	VERB
ajfa-11492	179	12	on	on	ADP
ajfa-11492	179	13	valuation	valuation	NOUN
ajfa-11492	179	14	function	function	NOUN
ajfa-11492	179	15	.	.	PUNCT
ajfa-11492	180	1	cross	cross	ADJ
ajfa-11492	180	2	-	-	ADJ
ajfa-11492	180	3	sectional	sectional	ADJ
ajfa-11492	180	4	giner	giner	NOUN
ajfa-11492	180	5	and	and	CCONJ
ajfa-11492	180	6	iniguez	iniguez	PROPN
ajfa-11492	180	7	(	(	PUNCT
ajfa-11492	180	8	2006	2006	NUM
ajfa-11492	180	9	)	)	PUNCT
ajfa-11492	180	10	spain	spain	PROPN
ajfa-11492	180	11	1992	1992	NUM
ajfa-11492	180	12	-	-	SYM
ajfa-11492	180	13	1999	1999	NUM
ajfa-11492	180	14	predictive	predictive	NOUN
ajfa-11492	180	15	&	&	CCONJ
ajfa-11492	180	16	valuation	valuation	NOUN
ajfa-11492	180	17	based	base	VERB
ajfa-11492	180	18	on	on	ADP
ajfa-11492	180	19	analyst	analyst	NOUN
ajfa-11492	180	20	forecast	forecast	PROPN
ajfa-11492	180	21	pooled	pool	VERB
ajfa-11492	180	22	cross	cross	ADJ
ajfa-11492	180	23	-	-	ADJ
ajfa-11492	180	24	section/	section/	ADJ
ajfa-11492	180	25	time	time	NOUN
ajfa-11492	180	26	-	-	PUNCT
ajfa-11492	180	27	series	series	NOUN
ajfa-11492	180	28	regression	regression	NOUN
ajfa-11492	180	29	choi	choi	PROPN
ajfa-11492	180	30	et	et	PROPN
ajfa-11492	180	31	al	al	PROPN
ajfa-11492	180	32	.	.	PROPN
ajfa-11492	181	1	(	(	PUNCT
ajfa-11492	181	2	2006	2006	NUM
ajfa-11492	181	3	)	)	PUNCT
ajfa-11492	181	4	usa	usa	PROPN
ajfa-11492	181	5	1950	1950	NUM
ajfa-11492	181	6	-	-	SYM
ajfa-11492	181	7	1995	1995	NUM
ajfa-11492	181	8	predictive	predictive	NOUN
ajfa-11492	181	9	&	&	CCONJ
ajfa-11492	181	10	valuation	valuation	NOUN
ajfa-11492	181	11	based	base	VERB
ajfa-11492	181	12	on	on	ADP
ajfa-11492	181	13	analyst	analyst	NOUN
ajfa-11492	181	14	forecast	forecast	PROPN
ajfa-11492	181	15	pooled	pool	VERB
ajfa-11492	181	16	cross	cross	NOUN
ajfa-11492	181	17	-	-	NOUN
ajfa-11492	181	18	section	section	ADJ
ajfa-11492	181	19	/	/	SYM
ajfa-11492	181	20	time	time	NOUN
ajfa-11492	181	21	-	-	PUNCT
ajfa-11492	181	22	series	series	NOUN
ajfa-11492	181	23	regression	regression	NOUN
ajfa-11492	181	24	leccadito&veltri	leccadito&veltri	PROPN
ajfa-11492	181	25	(	(	PUNCT
ajfa-11492	181	26	2014	2014	NUM
ajfa-11492	181	27	)	)	PUNCT
ajfa-11492	181	28	usa	usa	PROPN
ajfa-11492	181	29	1980–2011	1980–2011	NUM
ajfa-11492	181	30	predictive	predictive	NOUN
ajfa-11492	181	31	&	&	CCONJ
ajfa-11492	181	32	valuation	valuation	PROPN
ajfa-11492	181	33	ignored	ignore	VERB
ajfa-11492	181	34	time	time	NOUN
ajfa-11492	181	35	-	-	PUNCT
ajfa-11492	181	36	series	series	NOUN
ajfa-11492	181	37	table	table	NOUN
ajfa-11492	181	38	1	1	NUM
ajfa-11492	181	39	consists	consist	VERB
ajfa-11492	181	40	the	the	DET
ajfa-11492	181	41	key	key	ADJ
ajfa-11492	181	42	features	feature	NOUN
ajfa-11492	181	43	of	of	ADP
ajfa-11492	181	44	the	the	DET
ajfa-11492	181	45	prior	prior	ADJ
ajfa-11492	181	46	empirical	empirical	ADJ
ajfa-11492	181	47	literature	literature	NOUN
ajfa-11492	181	48	which	which	PRON
ajfa-11492	181	49	verify	verify	VERB
ajfa-11492	181	50	the	the	DET
ajfa-11492	181	51	success	success	NOUN
ajfa-11492	181	52	of	of	ADP
ajfa-11492	181	53	o’95	o’95	NOUN
ajfa-11492	181	54	model	model	NOUN
ajfa-11492	181	55	.	.	PUNCT
ajfa-11492	182	1	most	most	ADJ
ajfa-11492	182	2	of	of	ADP
ajfa-11492	182	3	the	the	DET
ajfa-11492	182	4	studies	study	NOUN
ajfa-11492	182	5	have	have	AUX
ajfa-11492	182	6	been	be	AUX
ajfa-11492	182	7	done	do	VERB
ajfa-11492	182	8	inthe	inthe	DET
ajfa-11492	182	9	usa	usa	PROPN
ajfa-11492	182	10	.	.	PUNCT
ajfa-11492	183	1	both	both	PRON
ajfa-11492	183	2	predictive	predictive	ADJ
ajfa-11492	183	3	and	and	CCONJ
ajfa-11492	183	4	valuation	valuation	NOUN
ajfa-11492	183	5	link	link	NOUN
ajfa-11492	183	6	have	have	AUX
ajfa-11492	183	7	been	be	AUX
ajfa-11492	183	8	analyzed	analyze	VERB
ajfa-11492	183	9	in	in	ADP
ajfa-11492	183	10	these	these	DET
ajfa-11492	183	11	studies	study	NOUN
ajfa-11492	183	12	by	by	ADP
ajfa-11492	183	13	using	use	VERB
ajfa-11492	183	14	respective	respective	ADJ
ajfa-11492	183	15	valuation	valuation	NOUN
ajfa-11492	183	16	functions	function	NOUN
ajfa-11492	183	17	.	.	PUNCT
ajfa-11492	184	1	on	on	ADP
ajfa-11492	184	2	the	the	DET
ajfa-11492	184	3	subject	subject	NOUN
ajfa-11492	184	4	of	of	ADP
ajfa-11492	184	5	valuation	valuation	NOUN
ajfa-11492	184	6	link	link	PROPN
ajfa-11492	184	7	,	,	PUNCT
ajfa-11492	184	8	empirical	empirical	ADJ
ajfa-11492	184	9	studies	study	NOUN
ajfa-11492	184	10	show	show	VERB
ajfa-11492	184	11	that	that	SCONJ
ajfa-11492	184	12	stock	stock	NOUN
ajfa-11492	184	13	prices	price	NOUN
ajfa-11492	184	14	are	be	AUX
ajfa-11492	184	15	undervalued	undervalue	VERB
ajfa-11492	184	16	in	in	ADP
ajfa-11492	184	17	all	all	DET
ajfa-11492	184	18	the	the	DET
ajfa-11492	184	19	markets	market	NOUN
ajfa-11492	184	20	.	.	PUNCT
ajfa-11492	185	1	in	in	ADP
ajfa-11492	185	2	many	many	ADJ
ajfa-11492	185	3	empirical	empirical	ADJ
ajfa-11492	185	4	studies	study	NOUN
ajfa-11492	185	5	the	the	DET
ajfa-11492	185	6	inclusion	inclusion	NOUN
ajfa-11492	185	7	of	of	ADP
ajfa-11492	185	8	“	"	PUNCT
ajfa-11492	185	9	other	other	ADJ
ajfa-11492	185	10	information	information	NOUN
ajfa-11492	185	11	”	"	PUNCT
ajfa-11492	185	12	variableprovides	variableprovide	NOUN
ajfa-11492	185	13	more	more	ADV
ajfa-11492	185	14	accurate	accurate	ADJ
ajfa-11492	185	15	results(myers	results(myer	NOUN
ajfa-11492	185	16	,	,	PUNCT
ajfa-11492	185	17	1999	1999	NUM
ajfa-11492	185	18	;	;	PUNCT
ajfa-11492	185	19	dechow	dechow	ADJ
ajfa-11492	185	20	et	et	PROPN
ajfa-11492	185	21	al	al	PROPN
ajfa-11492	185	22	.	.	PROPN
ajfa-11492	185	23	,	,	PUNCT
ajfa-11492	185	24	1999	1999	NUM
ajfa-11492	185	25	;	;	PUNCT
ajfa-11492	185	26	mccrae	mccrae	PROPN
ajfa-11492	185	27	&	&	CCONJ
ajfa-11492	185	28	nilsson	nilsson	PROPN
ajfa-11492	185	29	,	,	PUNCT
ajfa-11492	185	30	2001	2001	NUM
ajfa-11492	185	31	;	;	PUNCT
ajfa-11492	185	32	gregory	gregory	PROPN
ajfa-11492	185	33	et	et	PROPN
ajfa-11492	185	34	al	al	PROPN
ajfa-11492	185	35	.	.	PROPN
ajfa-11492	185	36	,	,	PUNCT
ajfa-11492	185	37	2005	2005	NUM
ajfa-11492	185	38	;	;	PUNCT
ajfa-11492	185	39	barth	barth	NOUN
ajfa-11492	185	40	et	et	PROPN
ajfa-11492	185	41	al	al	PROPN
ajfa-11492	185	42	.	.	PROPN
ajfa-11492	185	43	,	,	PUNCT
ajfa-11492	185	44	2005	2005	NUM
ajfa-11492	185	45	;	;	PUNCT
ajfa-11492	185	46	giner	giner	NOUN
ajfa-11492	185	47	&	&	CCONJ
ajfa-11492	185	48	iniguez	iniguez	PROPN
ajfa-11492	185	49	,	,	PUNCT
ajfa-11492	185	50	2006	2006	NUM
ajfa-11492	185	51	;	;	PUNCT
ajfa-11492	185	52	choi	choi	NOUN
ajfa-11492	185	53	et	et	PROPN
ajfa-11492	185	54	al	al	PROPN
ajfa-11492	185	55	.	.	PROPN
ajfa-11492	185	56	,	,	PUNCT
ajfa-11492	185	57	2006	2006	NUM
ajfa-11492	185	58	)	)	PUNCT
ajfa-11492	185	59	.	.	PUNCT
ajfa-11492	186	1	however	however	ADV
ajfa-11492	186	2	in	in	ADP
ajfa-11492	186	3	some	some	DET
ajfa-11492	186	4	studies	study	NOUN
ajfa-11492	186	5	,	,	PUNCT
ajfa-11492	186	6	the	the	DET
ajfa-11492	186	7	“	"	PUNCT
ajfa-11492	186	8	other	other	ADJ
ajfa-11492	186	9	information	information	NOUN
ajfa-11492	186	10	”	"	PUNCT
ajfa-11492	186	11	variable	variable	NOUN
ajfa-11492	186	12	was	be	AUX
ajfa-11492	186	13	dropped	drop	VERB
ajfa-11492	186	14	for	for	ADP
ajfa-11492	186	15	thesake	thesake	NOUN
ajfa-11492	186	16	of	of	ADP
ajfa-11492	186	17	simplicity	simplicity	NOUN
ajfa-11492	186	18	(	(	PUNCT
ajfa-11492	186	19	barth	barth	NOUN
ajfa-11492	186	20	et	et	PROPN
ajfa-11492	186	21	al	al	PROPN
ajfa-11492	186	22	.	.	PROPN
ajfa-11492	186	23	,	,	PUNCT
ajfa-11492	186	24	1999;canel	1999;canel	PROPN
ajfa-11492	186	25	&	&	CCONJ
ajfa-11492	186	26	morel	morel	PROPN
ajfa-11492	186	27	,	,	PUNCT
ajfa-11492	186	28	2001	2001	NUM
ajfa-11492	186	29	;	;	PUNCT
ajfa-11492	186	30	ota	ota	PROPN
ajfa-11492	186	31	2002;leccadito&veltri	2002;leccadito&veltri	NUM
ajfa-11492	186	32	,	,	PUNCT
ajfa-11492	186	33	2014	2014	NUM
ajfa-11492	186	34	)	)	PUNCT
ajfa-11492	186	35	.	.	PUNCT
ajfa-11492	187	1	for	for	ADP
ajfa-11492	187	2	methodology	methodology	NOUN
ajfa-11492	187	3	,	,	PUNCT
ajfa-11492	187	4	no	no	DET
ajfa-11492	187	5	clear	clear	ADJ
ajfa-11492	187	6	priority	priority	NOUN
ajfa-11492	187	7	has	have	AUX
ajfa-11492	187	8	been	be	AUX
ajfa-11492	187	9	given	give	VERB
ajfa-11492	187	10	in	in	ADP
ajfa-11492	187	11	theliterature	theliterature	NOUN
ajfa-11492	187	12	.	.	PUNCT
ajfa-11492	188	1	myers	myers	PROPN
ajfa-11492	188	2	(	(	PUNCT
ajfa-11492	188	3	1999	1999	NUM
ajfa-11492	188	4	)	)	PUNCT
ajfa-11492	188	5	,	,	PUNCT
ajfa-11492	188	6	barth	barth	NOUN
ajfa-11492	188	7	et	et	PROPN
ajfa-11492	188	8	al	al	PROPN
ajfa-11492	188	9	.	.	PROPN
ajfa-11492	188	10	(	(	PUNCT
ajfa-11492	188	11	1999	1999	NUM
ajfa-11492	188	12	)	)	PUNCT
ajfa-11492	188	13	,	,	PUNCT
ajfa-11492	188	14	canel	canel	NOUN
ajfa-11492	188	15	&	&	CCONJ
ajfa-11492	188	16	morel	morel	PROPN
ajfa-11492	188	17	(	(	PUNCT
ajfa-11492	188	18	2001	2001	NUM
ajfa-11492	188	19	)	)	PUNCT
ajfa-11492	188	20	,	,	PUNCT
ajfa-11492	188	21	ota	ota	PROPN
ajfa-11492	188	22	(	(	PUNCT
ajfa-11492	188	23	2002	2002	NUM
ajfa-11492	188	24	)	)	PUNCT
ajfa-11492	188	25	,	,	PUNCT
ajfa-11492	188	26	and	and	CCONJ
ajfa-11492	188	27	leccadito	leccadito	PROPN
ajfa-11492	188	28	&	&	CCONJ
ajfa-11492	188	29	veltri	veltri	PROPN
ajfa-11492	188	30	(	(	PUNCT
ajfa-11492	188	31	2014	2014	NUM
ajfa-11492	188	32	)	)	PUNCT
ajfa-11492	188	33	have	have	AUX
ajfa-11492	188	34	tested	test	VERB
ajfa-11492	188	35	the	the	DET
ajfa-11492	188	36	model	model	NOUN
ajfa-11492	188	37	on	on	ADP
ajfa-11492	188	38	time	time	NOUN
ajfa-11492	188	39	series	series	PROPN
ajfa-11492	188	40	data	data	PROPN
ajfa-11492	188	41	basis	basis	NOUN
ajfa-11492	188	42	and	and	CCONJ
ajfa-11492	188	43	dechow	dechow	ADJ
ajfa-11492	188	44	et	et	PROPN
ajfa-11492	188	45	al	al	PROPN
ajfa-11492	188	46	.	.	PUNCT
ajfa-11492	189	1	(	(	PUNCT
ajfa-11492	189	2	1999	1999	NUM
ajfa-11492	189	3	)	)	PUNCT
ajfa-11492	189	4	,	,	PUNCT
ajfa-11492	189	5	mccrae	mccrae	PROPN
ajfa-11492	189	6	&	&	CCONJ
ajfa-11492	189	7	nilsson	nilsson	PROPN
ajfa-11492	189	8	(	(	PUNCT
ajfa-11492	189	9	2001	2001	NUM
ajfa-11492	189	10	)	)	PUNCT
ajfa-11492	189	11	,	,	PUNCT
ajfa-11492	189	12	gregory	gregory	PROPN
ajfa-11492	189	13	et	et	PROPN
ajfa-11492	189	14	al	al	PROPN
ajfa-11492	189	15	.	.	PROPN
ajfa-11492	190	1	(	(	PUNCT
ajfa-11492	190	2	2005	2005	NUM
ajfa-11492	190	3	)	)	PUNCT
ajfa-11492	190	4	,	,	PUNCT
ajfa-11492	190	5	and	and	CCONJ
ajfa-11492	190	6	barth	barth	NOUN
ajfa-11492	190	7	et	et	PROPN
ajfa-11492	190	8	al	al	PROPN
ajfa-11492	190	9	.	.	PROPN
ajfa-11492	191	1	(	(	PUNCT
ajfa-11492	191	2	2005	2005	NUM
ajfa-11492	191	3	)	)	PUNCT
ajfa-11492	191	4	used	use	VERB
ajfa-11492	191	5	cross	cross	ADJ
ajfa-11492	191	6	-	-	ADJ
ajfa-11492	191	7	sectional	sectional	ADJ
ajfa-11492	191	8	data	datum	NOUN
ajfa-11492	191	9	for	for	ADP
ajfa-11492	191	10	testing	testing	NOUN
ajfa-11492	191	11	.	.	PUNCT
ajfa-11492	192	1	whereas	whereas	SCONJ
ajfa-11492	192	2	giner	giner	PROPN
ajfa-11492	192	3	&	&	CCONJ
ajfa-11492	192	4	i	i	PRON
ajfa-11492	192	5	niguez	niguez	NOUN
ajfa-11492	192	6	(	(	PUNCT
ajfa-11492	192	7	2006	2006	NUM
ajfa-11492	192	8	)	)	PUNCT
ajfa-11492	192	9	and	and	CCONJ
ajfa-11492	192	10	choi	choi	PROPN
ajfa-11492	192	11	et	et	PROPN
ajfa-11492	192	12	al	al	PROPN
ajfa-11492	192	13	.	.	PROPN
ajfa-11492	192	14	(	(	PUNCT
ajfa-11492	192	15	2006	2006	NUM
ajfa-11492	192	16	)	)	PUNCT
ajfa-11492	192	17	used	use	VERB
ajfa-11492	192	18	pooled	pool	VERB
ajfa-11492	192	19	time	time	NOUN
ajfa-11492	192	20	-	-	PUNCT
ajfa-11492	192	21	series	series	NOUN
ajfa-11492	192	22	cross	cross	ADJ
ajfa-11492	192	23	-	-	ADJ
ajfa-11492	192	24	sectional	sectional	ADJ
ajfa-11492	192	25	regressions	regression	NOUN
ajfa-11492	192	26	.	.	PUNCT
ajfa-11492	193	1	asian	asian	ADJ
ajfa-11492	193	2	journal	journal	PROPN
ajfa-11492	193	3	of	of	ADP
ajfa-11492	193	4	finance	finance	PROPN
ajfa-11492	193	5	&	&	CCONJ
ajfa-11492	193	6	accounting	accounting	PROPN
ajfa-11492	193	7	issn	issn	PROPN
ajfa-11492	193	8	1946	1946	NUM
ajfa-11492	193	9	-	-	PUNCT
ajfa-11492	193	10	052x	052x	PROPN
ajfa-11492	193	11	2017	2017	NUM
ajfa-11492	193	12	,	,	PUNCT
ajfa-11492	193	13	vol	vol	NOUN
ajfa-11492	193	14	.	.	NOUN
ajfa-11492	193	15	9	9	NUM
ajfa-11492	193	16	,	,	PUNCT
ajfa-11492	193	17	no	no	NOUN
ajfa-11492	194	1	.	.	NOUN
ajfa-11492	194	2	2	2	NUM
ajfa-11492	194	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	194	4	10	10	NUM
ajfa-11492	195	1	these	these	DET
ajfa-11492	195	2	empirical	empirical	ADJ
ajfa-11492	195	3	studies	study	NOUN
ajfa-11492	195	4	were	be	AUX
ajfa-11492	195	5	precise	precise	ADJ
ajfa-11492	195	6	to	to	ADP
ajfa-11492	195	7	empirical	empirical	ADJ
ajfa-11492	195	8	testing	testing	NOUN
ajfa-11492	195	9	of	of	ADP
ajfa-11492	195	10	o’95	o’95	NOUN
ajfa-11492	195	11	.	.	PUNCT
ajfa-11492	196	1	apart	apart	ADV
ajfa-11492	196	2	from	from	ADP
ajfa-11492	196	3	these	these	DET
ajfa-11492	196	4	studies	study	NOUN
ajfa-11492	196	5	number	number	NOUN
ajfa-11492	196	6	of	of	ADP
ajfa-11492	196	7	other	other	ADJ
ajfa-11492	196	8	studies	study	NOUN
ajfa-11492	196	9	has	have	AUX
ajfa-11492	196	10	been	be	AUX
ajfa-11492	196	11	done	do	VERB
ajfa-11492	196	12	to	to	PART
ajfa-11492	196	13	find	find	VERB
ajfa-11492	196	14	value	value	NOUN
ajfa-11492	196	15	relevance	relevance	NOUN
ajfa-11492	196	16	of	of	ADP
ajfa-11492	196	17	accounting	account	VERB
ajfa-11492	196	18	information	information	NOUN
ajfa-11492	196	19	in	in	ADP
ajfa-11492	196	20	different	different	ADJ
ajfa-11492	196	21	markets	market	NOUN
ajfa-11492	196	22	with	with	ADP
ajfa-11492	196	23	o’95	o’95	NOUN
ajfa-11492	196	24	model	model	NOUN
ajfa-11492	196	25	(	(	PUNCT
ajfa-11492	196	26	collins	collins	PROPN
ajfa-11492	196	27	et	et	PROPN
ajfa-11492	196	28	al	al	PROPN
ajfa-11492	196	29	.	.	PROPN
ajfa-11492	196	30	,	,	PUNCT
ajfa-11492	196	31	1997	1997	NUM
ajfa-11492	196	32	;	;	PUNCT
ajfa-11492	196	33	francis	francis	PROPN
ajfa-11492	196	34	&	&	CCONJ
ajfa-11492	196	35	shipper	shipper	PROPN
ajfa-11492	196	36	,	,	PUNCT
ajfa-11492	196	37	1999;brown	1999;brown	NUM
ajfa-11492	196	38	et	et	NOUN
ajfa-11492	196	39	al	al	PROPN
ajfa-11492	196	40	.	.	PROPN
ajfa-11492	196	41	,	,	PUNCT
ajfa-11492	196	42	1999	1999	NUM
ajfa-11492	196	43	;	;	PUNCT
ajfa-11492	196	44	lev	lev	PROPN
ajfa-11492	196	45	&	&	CCONJ
ajfa-11492	196	46	zarowin	zarowin	PROPN
ajfa-11492	196	47	,	,	PUNCT
ajfa-11492	196	48	1999	1999	NUM
ajfa-11492	196	49	;	;	PUNCT
ajfa-11492	196	50	kim	kim	PROPN
ajfa-11492	196	51	&	&	CCONJ
ajfa-11492	196	52	kross	kross	PROPN
ajfa-11492	196	53	,	,	PUNCT
ajfa-11492	196	54	2005	2005	NUM
ajfa-11492	196	55	;	;	PUNCT
ajfa-11492	196	56	ballas	ballas	PROPN
ajfa-11492	196	57	,	,	PUNCT
ajfa-11492	196	58	&	&	CCONJ
ajfa-11492	196	59	hevas	hevas	PROPN
ajfa-11492	196	60	,	,	PUNCT
ajfa-11492	196	61	2005	2005	NUM
ajfa-11492	196	62	;	;	PUNCT
ajfa-11492	196	63	balachandran	balachandran	NOUN
ajfa-11492	196	64	&	&	CCONJ
ajfa-11492	196	65	mohanram	mohanram	PROPN
ajfa-11492	196	66	,	,	PUNCT
ajfa-11492	196	67	2011	2011	NUM
ajfa-11492	196	68	;	;	PUNCT
ajfa-11492	196	69	shrivastava	shrivastava	PROPN
ajfa-11492	196	70	,	,	PUNCT
ajfa-11492	196	71	2014	2014	NUM
ajfa-11492	196	72	)	)	PUNCT
ajfa-11492	196	73	.	.	PUNCT
ajfa-11492	197	1	4	4	X
ajfa-11492	197	2	.	.	X
ajfa-11492	197	3	bibliometric	bibliometric	ADJ
ajfa-11492	197	4	facts	fact	NOUN
ajfa-11492	197	5	about	about	ADP
ajfa-11492	197	6	o’95	o’95	VERB
ajfa-11492	197	7	as	as	SCONJ
ajfa-11492	197	8	we	we	PRON
ajfa-11492	197	9	have	have	AUX
ajfa-11492	197	10	discussed	discuss	VERB
ajfa-11492	197	11	earlier	early	ADV
ajfa-11492	197	12	o’95	o’95	NOUN
ajfa-11492	197	13	is	be	AUX
ajfa-11492	197	14	one	one	NUM
ajfa-11492	197	15	of	of	ADP
ajfa-11492	197	16	the	the	DET
ajfa-11492	197	17	most	most	ADV
ajfa-11492	197	18	cited	cite	VERB
ajfa-11492	197	19	work	work	NOUN
ajfa-11492	197	20	in	in	ADP
ajfa-11492	197	21	accounting	accounting	NOUN
ajfa-11492	197	22	literature	literature	NOUN
ajfa-11492	197	23	from	from	ADP
ajfa-11492	197	24	last	last	ADJ
ajfa-11492	197	25	two	two	NUM
ajfa-11492	197	26	decades	decade	NOUN
ajfa-11492	197	27	.	.	PUNCT
ajfa-11492	198	1	in	in	ADP
ajfa-11492	198	2	this	this	DET
ajfa-11492	198	3	section	section	NOUN
ajfa-11492	198	4	,	,	PUNCT
ajfa-11492	198	5	we	we	PRON
ajfa-11492	198	6	will	will	AUX
ajfa-11492	198	7	discuss	discuss	VERB
ajfa-11492	198	8	some	some	DET
ajfa-11492	198	9	bibliometric	bibliometric	ADJ
ajfa-11492	198	10	facts	fact	NOUN
ajfa-11492	198	11	about	about	ADP
ajfa-11492	198	12	o’95	o’95	NOUN
ajfa-11492	198	13	.	.	PUNCT
ajfa-11492	199	1	we	we	PRON
ajfa-11492	199	2	have	have	VERB
ajfa-11492	199	3	consideredcitation	consideredcitation	NOUN
ajfa-11492	199	4	-	-	PUNCT
ajfa-11492	199	5	based	base	VERB
ajfa-11492	199	6	analysis	analysis	NOUN
ajfa-11492	199	7	to	to	PART
ajfa-11492	199	8	recognize	recognize	VERB
ajfa-11492	199	9	the	the	DET
ajfa-11492	199	10	diversified	diversify	VERB
ajfa-11492	199	11	influence	influence	NOUN
ajfa-11492	199	12	of	of	ADP
ajfa-11492	199	13	o’95	o’95	VERB
ajfa-11492	199	14	in	in	ADP
ajfa-11492	199	15	accounting	accounting	NOUN
ajfa-11492	199	16	research	research	NOUN
ajfa-11492	199	17	.	.	PUNCT
ajfa-11492	200	1	we	we	PRON
ajfa-11492	200	2	have	have	AUX
ajfa-11492	200	3	identified	identify	VERB
ajfa-11492	200	4	various	various	ADJ
ajfa-11492	200	5	subsequent	subsequent	ADJ
ajfa-11492	200	6	accounting	accounting	NOUN
ajfa-11492	200	7	or	or	CCONJ
ajfa-11492	200	8	non	non	ADJ
ajfa-11492	200	9	-	-	ADJ
ajfa-11492	200	10	accounting	accounting	ADJ
ajfa-11492	200	11	research	research	NOUN
ajfa-11492	200	12	work	work	NOUN
ajfa-11492	200	13	influenced	influence	VERB
ajfa-11492	200	14	by	by	ADP
ajfa-11492	200	15	o’95	o’95	PROPN
ajfa-11492	200	16	.	.	PUNCT
ajfa-11492	201	1	this	this	DET
ajfa-11492	201	2	work	work	NOUN
ajfa-11492	201	3	will	will	AUX
ajfa-11492	201	4	provide	provide	VERB
ajfa-11492	201	5	a	a	DET
ajfa-11492	201	6	foundation	foundation	NOUN
ajfa-11492	201	7	for	for	ADP
ajfa-11492	201	8	future	future	ADJ
ajfa-11492	201	9	research	research	NOUN
ajfa-11492	201	10	in	in	ADP
ajfa-11492	201	11	order	order	NOUN
ajfa-11492	201	12	to	to	PART
ajfa-11492	201	13	connect	connect	VERB
ajfa-11492	201	14	o’95	o’95	VERB
ajfa-11492	201	15	with	with	ADP
ajfa-11492	201	16	different	different	ADJ
ajfa-11492	201	17	sub	sub	NOUN
ajfa-11492	201	18	-	-	NOUN
ajfa-11492	201	19	fields	field	NOUN
ajfa-11492	201	20	and	and	CCONJ
ajfa-11492	201	21	helps	help	VERB
ajfa-11492	201	22	to	to	PART
ajfa-11492	201	23	find	find	VERB
ajfa-11492	201	24	research	research	NOUN
ajfa-11492	201	25	gaps	gap	NOUN
ajfa-11492	201	26	and	and	CCONJ
ajfa-11492	201	27	questions	question	NOUN
ajfa-11492	201	28	.	.	PUNCT
ajfa-11492	202	1	it	it	PRON
ajfa-11492	202	2	will	will	AUX
ajfa-11492	202	3	provide	provide	VERB
ajfa-11492	202	4	afactual	afactual	ADJ
ajfa-11492	202	5	base	base	NOUN
ajfa-11492	202	6	to	to	PART
ajfa-11492	202	7	find	find	VERB
ajfa-11492	202	8	the	the	DET
ajfa-11492	202	9	web	web	NOUN
ajfa-11492	202	10	of	of	ADP
ajfa-11492	202	11	links	link	NOUN
ajfa-11492	202	12	between	between	ADP
ajfa-11492	202	13	o’95	o’95	NOUN
ajfa-11492	202	14	and	and	CCONJ
ajfa-11492	202	15	other	other	ADJ
ajfa-11492	202	16	sub	sub	NOUN
ajfa-11492	202	17	-	-	NOUN
ajfa-11492	202	18	fields	field	NOUN
ajfa-11492	202	19	so	so	SCONJ
ajfa-11492	202	20	that	that	SCONJ
ajfa-11492	202	21	one	one	PRON
ajfa-11492	202	22	can	can	AUX
ajfa-11492	202	23	think	think	VERB
ajfa-11492	202	24	of	of	ADP
ajfa-11492	202	25	different	different	ADJ
ajfa-11492	202	26	angles	angle	NOUN
ajfa-11492	202	27	to	to	PART
ajfa-11492	202	28	analyze	analyze	VERB
ajfa-11492	202	29	these	these	DET
ajfa-11492	202	30	links	link	NOUN
ajfa-11492	202	31	.	.	PUNCT
ajfa-11492	203	1	generally	generally	ADV
ajfa-11492	203	2	,	,	PUNCT
ajfa-11492	203	3	bibliometric	bibliometric	ADJ
ajfa-11492	203	4	studies	study	NOUN
ajfa-11492	203	5	provide	provide	VERB
ajfa-11492	203	6	a	a	DET
ajfa-11492	203	7	language	language	NOUN
ajfa-11492	203	8	for	for	ADP
ajfa-11492	203	9	academic	academic	ADJ
ajfa-11492	203	10	communication	communication	NOUN
ajfa-11492	203	11	because	because	SCONJ
ajfa-11492	203	12	these	these	DET
ajfa-11492	203	13	studies	study	NOUN
ajfa-11492	203	14	suggest	suggest	VERB
ajfa-11492	203	15	what	what	PRON
ajfa-11492	203	16	should	should	AUX
ajfa-11492	203	17	be	be	AUX
ajfa-11492	203	18	read	read	VERB
ajfa-11492	203	19	by	by	ADP
ajfa-11492	203	20	students	student	NOUN
ajfa-11492	203	21	and	and	CCONJ
ajfa-11492	203	22	researchers	researcher	NOUN
ajfa-11492	203	23	and	and	CCONJ
ajfa-11492	203	24	how	how	SCONJ
ajfa-11492	203	25	to	to	PART
ajfa-11492	203	26	structure	structure	VERB
ajfa-11492	203	27	research	research	NOUN
ajfa-11492	203	28	work	work	NOUN
ajfa-11492	203	29	.	.	PUNCT
ajfa-11492	204	1	so	so	ADV
ajfa-11492	204	2	this	this	DET
ajfa-11492	204	3	study	study	NOUN
ajfa-11492	204	4	is	be	AUX
ajfa-11492	204	5	planned	plan	VERB
ajfa-11492	204	6	to	to	PART
ajfa-11492	204	7	provide	provide	VERB
ajfa-11492	204	8	a	a	DET
ajfa-11492	204	9	worthy	worthy	ADJ
ajfa-11492	204	10	guide	guide	NOUN
ajfa-11492	204	11	to	to	ADP
ajfa-11492	204	12	ph.d	ph.d	PROPN
ajfa-11492	204	13	.	.	PUNCT
ajfa-11492	205	1	scholars	scholar	NOUN
ajfa-11492	205	2	and	and	CCONJ
ajfa-11492	205	3	researchers	researcher	NOUN
ajfa-11492	205	4	want	want	VERB
ajfa-11492	205	5	to	to	PART
ajfa-11492	205	6	work	work	VERB
ajfa-11492	205	7	on	on	ADP
ajfa-11492	205	8	this	this	DET
ajfa-11492	205	9	specific	specific	ADJ
ajfa-11492	205	10	field	field	NOUN
ajfa-11492	205	11	of	of	ADP
ajfa-11492	205	12	accounting	accounting	NOUN
ajfa-11492	205	13	literature	literature	NOUN
ajfa-11492	205	14	.	.	PUNCT
ajfa-11492	206	1	our	our	PRON
ajfa-11492	206	2	process	process	NOUN
ajfa-11492	206	3	is	be	AUX
ajfa-11492	206	4	based	base	VERB
ajfa-11492	206	5	on	on	ADP
ajfa-11492	206	6	articles	article	NOUN
ajfa-11492	206	7	in	in	ADP
ajfa-11492	206	8	which	which	PRON
ajfa-11492	206	9	o’95	o’95	NOUN
ajfa-11492	206	10	was	be	AUX
ajfa-11492	206	11	cited	cite	VERB
ajfa-11492	206	12	in	in	ADP
ajfa-11492	206	13	following	follow	VERB
ajfa-11492	206	14	twelve	twelve	NUM
ajfa-11492	206	15	journals	journal	NOUN
ajfa-11492	206	16	from	from	ADP
ajfa-11492	206	17	1995	1995	NUM
ajfa-11492	206	18	to	to	ADP
ajfa-11492	206	19	2015	2015	NUM
ajfa-11492	206	20	:	:	PUNCT
ajfa-11492	206	21	journal	journal	NOUN
ajfa-11492	206	22	of	of	ADP
ajfa-11492	206	23	accounting	accounting	NOUN
ajfa-11492	206	24	research	research	NOUN
ajfa-11492	206	25	(	(	PUNCT
ajfa-11492	206	26	jar	jar	NOUN
ajfa-11492	206	27	)	)	PUNCT
ajfa-11492	206	28	,	,	PUNCT
ajfa-11492	206	29	journal	journal	NOUN
ajfa-11492	206	30	of	of	ADP
ajfa-11492	206	31	accounting	accounting	NOUN
ajfa-11492	206	32	and	and	CCONJ
ajfa-11492	206	33	economics	economic	NOUN
ajfa-11492	206	34	(	(	PUNCT
ajfa-11492	206	35	jae	jae	PROPN
ajfa-11492	206	36	)	)	PUNCT
ajfa-11492	206	37	,	,	PUNCT
ajfa-11492	206	38	the	the	DET
ajfa-11492	206	39	accounting	accounting	NOUN
ajfa-11492	206	40	review	review	NOUN
ajfa-11492	206	41	(	(	PUNCT
ajfa-11492	206	42	tar	tar	NOUN
ajfa-11492	206	43	)	)	PUNCT
ajfa-11492	206	44	,	,	PUNCT
ajfa-11492	206	45	contemporary	contemporary	ADJ
ajfa-11492	206	46	accounting	accounting	NOUN
ajfa-11492	206	47	research	research	NOUN
ajfa-11492	206	48	(	(	PUNCT
ajfa-11492	206	49	car	car	NOUN
ajfa-11492	206	50	)	)	PUNCT
ajfa-11492	206	51	,	,	PUNCT
ajfa-11492	206	52	review	review	NOUN
ajfa-11492	206	53	of	of	ADP
ajfa-11492	206	54	accounting	accounting	NOUN
ajfa-11492	206	55	studies	study	NOUN
ajfa-11492	206	56	(	(	PUNCT
ajfa-11492	206	57	ras	ras	NOUN
ajfa-11492	206	58	)	)	PUNCT
ajfa-11492	206	59	,	,	PUNCT
ajfa-11492	206	60	journal	journal	NOUN
ajfa-11492	206	61	of	of	ADP
ajfa-11492	206	62	business	business	NOUN
ajfa-11492	206	63	finance	finance	NOUN
ajfa-11492	206	64	and	and	CCONJ
ajfa-11492	206	65	accounting	accounting	NOUN
ajfa-11492	206	66	(	(	PUNCT
ajfa-11492	206	67	jbfa	jbfa	PROPN
ajfa-11492	206	68	)	)	PUNCT
ajfa-11492	206	69	,	,	PUNCT
ajfa-11492	206	70	accounting	accounting	NOUN
ajfa-11492	206	71	horizons	horizon	NOUN
ajfa-11492	206	72	(	(	PUNCT
ajfa-11492	206	73	ah	ah	INTJ
ajfa-11492	206	74	)	)	PUNCT
ajfa-11492	206	75	,	,	PUNCT
ajfa-11492	206	76	the	the	DET
ajfa-11492	206	77	european	european	PROPN
ajfa-11492	206	78	accounting	accounting	PROPN
ajfa-11492	206	79	review	review	PROPN
ajfa-11492	206	80	(	(	PUNCT
ajfa-11492	206	81	tear	tear	NOUN
ajfa-11492	206	82	)	)	PUNCT
ajfa-11492	206	83	,	,	PUNCT
ajfa-11492	206	84	journal	journal	NOUN
ajfa-11492	206	85	of	of	ADP
ajfa-11492	206	86	accounting	accounting	NOUN
ajfa-11492	206	87	auditing	auditing	NOUN
ajfa-11492	206	88	and	and	CCONJ
ajfa-11492	206	89	finance	finance	NOUN
ajfa-11492	206	90	(	(	PUNCT
ajfa-11492	206	91	jaaf	jaaf	PROPN
ajfa-11492	206	92	)	)	PUNCT
ajfa-11492	206	93	,	,	PUNCT
ajfa-11492	206	94	accounting	accounting	NOUN
ajfa-11492	206	95	and	and	CCONJ
ajfa-11492	206	96	business	business	NOUN
ajfa-11492	206	97	research	research	NOUN
ajfa-11492	206	98	(	(	PUNCT
ajfa-11492	206	99	abr	abr	PROPN
ajfa-11492	206	100	)	)	PUNCT
ajfa-11492	206	101	,	,	PUNCT
ajfa-11492	206	102	a	a	DET
ajfa-11492	206	103	journal	journal	NOUN
ajfa-11492	206	104	of	of	ADP
ajfa-11492	206	105	accounting	accounting	NOUN
ajfa-11492	206	106	,	,	PUNCT
ajfa-11492	206	107	finance	finance	NOUN
ajfa-11492	206	108	and	and	CCONJ
ajfa-11492	206	109	business	business	NOUN
ajfa-11492	206	110	studies(abacus	studies(abacus	PROPN
ajfa-11492	206	111	)	)	PUNCT
ajfa-11492	206	112	and	and	CCONJ
ajfa-11492	206	113	the	the	DET
ajfa-11492	206	114	international	international	ADJ
ajfa-11492	206	115	journal	journal	NOUN
ajfa-11492	206	116	of	of	ADP
ajfa-11492	206	117	accounting	accounting	NOUN
ajfa-11492	206	118	(	(	PUNCT
ajfa-11492	206	119	tija	tija	NOUN
ajfa-11492	206	120	)	)	PUNCT
ajfa-11492	206	121	.	.	PUNCT
ajfa-11492	207	1	we	we	PRON
ajfa-11492	207	2	refer	refer	VERB
ajfa-11492	207	3	these	these	DET
ajfa-11492	207	4	articles	article	NOUN
ajfa-11492	207	5	as	as	ADP
ajfa-11492	207	6	“	"	PUNCT
ajfa-11492	207	7	citing	cite	VERB
ajfa-11492	207	8	papers	paper	NOUN
ajfa-11492	207	9	”	"	PUNCT
ajfa-11492	207	10	.	.	PUNCT
ajfa-11492	208	1	this	this	DET
ajfa-11492	208	2	process	process	NOUN
ajfa-11492	208	3	results	result	VERB
ajfa-11492	208	4	intotal	intotal	VERB
ajfa-11492	208	5	449	449	NUM
ajfa-11492	208	6	citing	cite	VERB
ajfa-11492	208	7	papers	paper	NOUN
ajfa-11492	208	8	.	.	PUNCT
ajfa-11492	209	1	we	we	PRON
ajfa-11492	209	2	prepared	prepare	VERB
ajfa-11492	209	3	individual	individual	ADJ
ajfa-11492	209	4	author	author	NOUN
ajfa-11492	209	5	,	,	PUNCT
ajfa-11492	209	6	university	university	NOUN
ajfa-11492	209	7	affiliation	affiliation	NOUN
ajfa-11492	209	8	to	to	ADP
ajfa-11492	209	9	authors	author	NOUN
ajfa-11492	209	10	,	,	PUNCT
ajfa-11492	209	11	and	and	CCONJ
ajfa-11492	209	12	country	country	NOUN
ajfa-11492	209	13	list	list	NOUN
ajfa-11492	209	14	to	to	PART
ajfa-11492	209	15	identified	identify	VERB
ajfa-11492	209	16	most	most	ADJ
ajfa-11492	209	17	indulgedindividual	indulgedindividual	ADJ
ajfa-11492	209	18	author	author	NOUN
ajfa-11492	209	19	,	,	PUNCT
ajfa-11492	209	20	university	university	NOUN
ajfa-11492	209	21	affiliation	affiliation	NOUN
ajfa-11492	209	22	to	to	ADP
ajfa-11492	209	23	authors	author	NOUN
ajfa-11492	209	24	,	,	PUNCT
ajfa-11492	209	25	and	and	CCONJ
ajfa-11492	209	26	country	country	NOUN
ajfa-11492	209	27	worked	work	VERB
ajfa-11492	209	28	on	on	ADP
ajfa-11492	209	29	o’95	o’95	NOUN
ajfa-11492	209	30	model	model	NOUN
ajfa-11492	209	31	.	.	PUNCT
ajfa-11492	210	1	then	then	ADV
ajfa-11492	210	2	we	we	PRON
ajfa-11492	210	3	have	have	AUX
ajfa-11492	210	4	prepared	prepare	VERB
ajfa-11492	210	5	the	the	DET
ajfa-11492	210	6	list	list	NOUN
ajfa-11492	210	7	of	of	ADP
ajfa-11492	210	8	all	all	DET
ajfa-11492	210	9	keywords	keyword	NOUN
ajfa-11492	210	10	in	in	ADP
ajfa-11492	210	11	cited	cite	VERB
ajfa-11492	210	12	papers	paper	NOUN
ajfa-11492	210	13	and	and	CCONJ
ajfa-11492	210	14	divided	divide	VERB
ajfa-11492	210	15	those	those	DET
ajfa-11492	210	16	keywords	keyword	NOUN
ajfa-11492	210	17	under	under	ADP
ajfa-11492	210	18	different	different	ADJ
ajfa-11492	210	19	subfields	subfield	NOUN
ajfa-11492	210	20	.	.	PUNCT
ajfa-11492	211	1	this	this	DET
ajfa-11492	211	2	process	process	NOUN
ajfa-11492	211	3	results	result	VERB
ajfa-11492	211	4	in	in	ADP
ajfa-11492	211	5	various	various	ADJ
ajfa-11492	211	6	beneficial	beneficial	ADJ
ajfa-11492	211	7	features	feature	NOUN
ajfa-11492	211	8	.	.	PUNCT
ajfa-11492	212	1	first	first	ADV
ajfa-11492	212	2	,	,	PUNCT
ajfa-11492	212	3	it	it	PRON
ajfa-11492	212	4	helps	help	VERB
ajfa-11492	212	5	to	to	PART
ajfa-11492	212	6	identify	identify	VERB
ajfa-11492	212	7	various	various	ADJ
ajfa-11492	212	8	subfields	subfield	NOUN
ajfa-11492	212	9	of	of	ADP
ajfa-11492	212	10	accounting	accounting	NOUN
ajfa-11492	212	11	influenced	influence	VERB
ajfa-11492	212	12	by	by	ADP
ajfa-11492	212	13	o’95	o’95	PROPN
ajfa-11492	212	14	,	,	PUNCT
ajfa-11492	212	15	such	such	ADJ
ajfa-11492	212	16	as	as	ADP
ajfa-11492	212	17	firm	firm	ADJ
ajfa-11492	212	18	valuation	valuation	NOUN
ajfa-11492	212	19	,	,	PUNCT
ajfa-11492	212	20	earning	earn	VERB
ajfa-11492	212	21	management	management	NOUN
ajfa-11492	212	22	,	,	PUNCT
ajfa-11492	212	23	value	value	NOUN
ajfa-11492	212	24	relevance	relevance	NOUN
ajfa-11492	212	25	of	of	ADP
ajfa-11492	212	26	accounting	accounting	NOUN
ajfa-11492	212	27	information	information	NOUN
ajfa-11492	212	28	,	,	PUNCT
ajfa-11492	212	29	etc	etc	X
ajfa-11492	212	30	.	.	X
ajfa-11492	213	1	second	second	ADJ
ajfa-11492	213	2	,	,	PUNCT
ajfa-11492	213	3	it	it	PRON
ajfa-11492	213	4	is	be	AUX
ajfa-11492	213	5	not	not	PART
ajfa-11492	213	6	limited	limit	VERB
ajfa-11492	213	7	to	to	ADP
ajfa-11492	213	8	journal	journal	NOUN
ajfa-11492	213	9	articles	article	NOUN
ajfa-11492	213	10	,	,	PUNCT
ajfa-11492	213	11	conference	conference	NOUN
ajfa-11492	213	12	papers	paper	NOUN
ajfa-11492	213	13	,	,	PUNCT
ajfa-11492	213	14	notes	note	NOUN
ajfa-11492	213	15	and	and	CCONJ
ajfa-11492	213	16	speeches	speech	NOUN
ajfa-11492	213	17	are	be	AUX
ajfa-11492	213	18	also	also	ADV
ajfa-11492	213	19	included	include	VERB
ajfa-11492	213	20	.	.	PUNCT
ajfa-11492	214	1	finally	finally	ADV
ajfa-11492	214	2	by	by	ADP
ajfa-11492	214	3	grouping	group	VERB
ajfa-11492	214	4	keywords	keyword	NOUN
ajfa-11492	214	5	in	in	ADP
ajfa-11492	214	6	different	different	ADJ
ajfa-11492	214	7	subfields	subfield	NOUN
ajfa-11492	214	8	of	of	ADP
ajfa-11492	214	9	accounting	accounting	NOUN
ajfa-11492	214	10	research	research	NOUN
ajfa-11492	214	11	,	,	PUNCT
ajfa-11492	214	12	we	we	PRON
ajfa-11492	214	13	provide	provide	VERB
ajfa-11492	214	14	a	a	DET
ajfa-11492	214	15	base	base	NOUN
ajfa-11492	214	16	to	to	PART
ajfa-11492	214	17	connect	connect	VERB
ajfa-11492	214	18	various	various	ADJ
ajfa-11492	214	19	subfields	subfield	NOUN
ajfa-11492	214	20	with	with	ADP
ajfa-11492	214	21	one	one	NUM
ajfa-11492	214	22	another	another	DET
ajfa-11492	214	23	through	through	ADP
ajfa-11492	214	24	o’95	o’95	NOUN
ajfa-11492	214	25	.	.	PUNCT
ajfa-11492	215	1	the	the	DET
ajfa-11492	215	2	main	main	ADJ
ajfa-11492	215	3	benefit	benefit	NOUN
ajfa-11492	215	4	of	of	ADP
ajfa-11492	215	5	citation	citation	NOUN
ajfa-11492	215	6	based	base	VERB
ajfa-11492	215	7	study	study	NOUN
ajfa-11492	215	8	is	be	AUX
ajfa-11492	215	9	quantitative	quantitative	ADJ
ajfa-11492	215	10	parameters	parameter	NOUN
ajfa-11492	215	11	to	to	PART
ajfa-11492	215	12	measure	measure	VERB
ajfa-11492	215	13	the	the	DET
ajfa-11492	215	14	impact	impact	NOUN
ajfa-11492	215	15	of	of	ADP
ajfa-11492	215	16	a	a	DET
ajfa-11492	215	17	particular	particular	ADJ
ajfa-11492	215	18	work	work	NOUN
ajfa-11492	215	19	on	on	ADP
ajfa-11492	215	20	successive	successive	ADJ
ajfa-11492	215	21	research	research	NOUN
ajfa-11492	215	22	.	.	PUNCT
ajfa-11492	216	1	however	however	ADV
ajfa-11492	216	2	,	,	PUNCT
ajfa-11492	216	3	citations	citation	NOUN
ajfa-11492	216	4	are	be	AUX
ajfa-11492	216	5	not	not	PART
ajfa-11492	216	6	the	the	DET
ajfa-11492	216	7	perfect	perfect	ADJ
ajfa-11492	216	8	parameter	parameter	NOUN
ajfa-11492	216	9	to	to	PART
ajfa-11492	216	10	measure	measure	VERB
ajfa-11492	216	11	theimpact	theimpact	NOUN
ajfa-11492	216	12	of	of	ADP
ajfa-11492	216	13	particular	particular	ADJ
ajfa-11492	216	14	work	work	NOUN
ajfa-11492	216	15	.	.	PUNCT
ajfa-11492	217	1	because	because	SCONJ
ajfa-11492	217	2	citation	citation	NOUN
ajfa-11492	217	3	could	could	AUX
ajfa-11492	217	4	be	be	AUX
ajfa-11492	217	5	affected	affect	VERB
ajfa-11492	217	6	by	by	ADP
ajfa-11492	217	7	self	self	NOUN
ajfa-11492	217	8	-	-	PUNCT
ajfa-11492	217	9	citation	citation	NOUN
ajfa-11492	217	10	or	or	CCONJ
ajfa-11492	217	11	criticism	criticism	NOUN
ajfa-11492	217	12	of	of	ADP
ajfa-11492	217	13	that	that	DET
ajfa-11492	217	14	particular	particular	ADJ
ajfa-11492	217	15	work	work	NOUN
ajfa-11492	217	16	.	.	PUNCT
ajfa-11492	218	1	citations	citation	NOUN
ajfa-11492	218	2	are	be	AUX
ajfa-11492	218	3	also	also	ADV
ajfa-11492	218	4	affected	affect	VERB
ajfa-11492	218	5	by	by	ADP
ajfa-11492	218	6	planned	plan	VERB
ajfa-11492	218	7	actions	action	NOUN
ajfa-11492	218	8	by	by	ADP
ajfa-11492	218	9	authors	author	NOUN
ajfa-11492	218	10	like	like	ADP
ajfa-11492	218	11	authors	author	NOUN
ajfa-11492	218	12	may	may	AUX
ajfa-11492	218	13	try	try	VERB
ajfa-11492	218	14	to	to	PART
ajfa-11492	218	15	cite	cite	VERB
ajfa-11492	218	16	the	the	DET
ajfa-11492	218	17	work	work	NOUN
ajfa-11492	218	18	of	of	ADP
ajfa-11492	218	19	renowned	renowned	ADJ
ajfa-11492	218	20	researchers	researcher	NOUN
ajfa-11492	218	21	.	.	PUNCT
ajfa-11492	219	1	brown	brown	PROPN
ajfa-11492	219	2	&	&	CCONJ
ajfa-11492	219	3	gardner	gardner	PROPN
ajfa-11492	219	4	(	(	PUNCT
ajfa-11492	219	5	1985	1985	NUM
ajfa-11492	219	6	)	)	PUNCT
ajfa-11492	219	7	discussed	discuss	VERB
ajfa-11492	219	8	asian	asian	ADJ
ajfa-11492	219	9	journal	journal	NOUN
ajfa-11492	219	10	of	of	ADP
ajfa-11492	219	11	finance	finance	PROPN
ajfa-11492	219	12	&	&	CCONJ
ajfa-11492	219	13	accounting	accounting	PROPN
ajfa-11492	219	14	issn	issn	PROPN
ajfa-11492	219	15	1946	1946	NUM
ajfa-11492	219	16	-	-	PUNCT
ajfa-11492	219	17	052x	052x	PROPN
ajfa-11492	219	18	2017	2017	NUM
ajfa-11492	219	19	,	,	PUNCT
ajfa-11492	219	20	vol	vol	NOUN
ajfa-11492	219	21	.	.	NOUN
ajfa-11492	220	1	9	9	NUM
ajfa-11492	220	2	,	,	PUNCT
ajfa-11492	220	3	no	no	NOUN
ajfa-11492	220	4	.	.	NOUN
ajfa-11492	220	5	2	2	NUM
ajfa-11492	220	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	220	7	11	11	NUM
ajfa-11492	220	8	these	these	DET
ajfa-11492	220	9	issues	issue	NOUN
ajfa-11492	220	10	and	and	CCONJ
ajfa-11492	220	11	concluded	conclude	VERB
ajfa-11492	220	12	that	that	SCONJ
ajfa-11492	220	13	while	while	SCONJ
ajfa-11492	220	14	citation	citation	NOUN
ajfa-11492	220	15	-	-	PUNCT
ajfa-11492	220	16	based	base	VERB
ajfa-11492	220	17	studies	study	NOUN
ajfa-11492	220	18	are	be	AUX
ajfa-11492	220	19	not	not	PART
ajfa-11492	220	20	perfect	perfect	ADJ
ajfa-11492	220	21	but	but	CCONJ
ajfa-11492	220	22	can	can	AUX
ajfa-11492	220	23	be	be	AUX
ajfa-11492	220	24	a	a	DET
ajfa-11492	220	25	beneficial	beneficial	ADJ
ajfa-11492	220	26	tool	tool	NOUN
ajfa-11492	220	27	to	to	PART
ajfa-11492	220	28	measure	measure	VERB
ajfa-11492	220	29	theimpact	theimpact	NOUN
ajfa-11492	220	30	of	of	ADP
ajfa-11492	220	31	published	publish	VERB
ajfa-11492	220	32	work	work	NOUN
ajfa-11492	220	33	.	.	PUNCT
ajfa-11492	221	1	citation	citation	NOUN
ajfa-11492	221	2	-	-	PUNCT
ajfa-11492	221	3	based	base	VERB
ajfa-11492	221	4	studies	study	NOUN
ajfa-11492	221	5	havean	havean	VERB
ajfa-11492	221	6	extended	extend	VERB
ajfa-11492	221	7	history	history	NOUN
ajfa-11492	221	8	(	(	PUNCT
ajfa-11492	221	9	garfield	garfield	PROPN
ajfa-11492	221	10	,	,	PUNCT
ajfa-11492	221	11	1972	1972	NUM
ajfa-11492	221	12	,	,	PUNCT
ajfa-11492	221	13	1979	1979	NUM
ajfa-11492	221	14	)	)	PUNCT
ajfa-11492	221	15	.	.	PUNCT
ajfa-11492	222	1	in	in	ADP
ajfa-11492	222	2	accounting	account	VERB
ajfa-11492	222	3	also	also	ADV
ajfa-11492	222	4	,	,	PUNCT
ajfa-11492	222	5	we	we	PRON
ajfa-11492	222	6	have	have	VERB
ajfa-11492	222	7	some	some	DET
ajfa-11492	222	8	examples	example	NOUN
ajfa-11492	222	9	of	of	ADP
ajfa-11492	222	10	this	this	DET
ajfa-11492	222	11	kind	kind	NOUN
ajfa-11492	222	12	of	of	ADP
ajfa-11492	222	13	studies	study	NOUN
ajfa-11492	222	14	(	(	PUNCT
ajfa-11492	222	15	bonner	bonner	PROPN
ajfa-11492	222	16	et	et	PROPN
ajfa-11492	222	17	al	al	PROPN
ajfa-11492	222	18	.	.	PROPN
ajfa-11492	222	19	,	,	PUNCT
ajfa-11492	222	20	2006	2006	NUM
ajfa-11492	222	21	;	;	PUNCT
ajfa-11492	222	22	chan	chan	PROPN
ajfa-11492	222	23	et	et	PROPN
ajfa-11492	222	24	al	al	PROPN
ajfa-11492	222	25	.	.	PROPN
ajfa-11492	222	26	,	,	PUNCT
ajfa-11492	222	27	2009	2009	NUM
ajfa-11492	222	28	;	;	PUNCT
ajfa-11492	222	29	oler	ol	ADJ
ajfa-11492	222	30	et	et	PROPN
ajfa-11492	222	31	al	al	PROPN
ajfa-11492	222	32	.	.	PROPN
ajfa-11492	222	33	,	,	PUNCT
ajfa-11492	222	34	2010	2010	NUM
ajfa-11492	222	35	;	;	PUNCT
ajfa-11492	222	36	dunbar	dunbar	PROPN
ajfa-11492	222	37	&	&	CCONJ
ajfa-11492	222	38	weber	weber	PROPN
ajfa-11492	222	39	,	,	PUNCT
ajfa-11492	222	40	2014	2014	NUM
ajfa-11492	222	41	)	)	PUNCT
ajfa-11492	222	42	.	.	PUNCT
ajfa-11492	223	1	some	some	DET
ajfa-11492	223	2	studies	study	NOUN
ajfa-11492	223	3	identified	identify	VERB
ajfa-11492	223	4	most	most	ADJ
ajfa-11492	223	5	influential	influential	ADJ
ajfa-11492	223	6	journals	journal	NOUN
ajfa-11492	223	7	(	(	PUNCT
ajfa-11492	223	8	chen	chen	PROPN
ajfa-11492	223	9	et	et	PROPN
ajfa-11492	223	10	al	al	PROPN
ajfa-11492	223	11	.	.	PROPN
ajfa-11492	223	12	,	,	PUNCT
ajfa-11492	223	13	2009	2009	NUM
ajfa-11492	223	14	;	;	PUNCT
ajfa-11492	223	15	bonner	bonner	PROPN
ajfa-11492	223	16	et	et	PROPN
ajfa-11492	223	17	al	al	PROPN
ajfa-11492	223	18	.	.	PROPN
ajfa-11492	223	19	,	,	PUNCT
ajfa-11492	223	20	2006	2006	NUM
ajfa-11492	223	21	)	)	PUNCT
ajfa-11492	223	22	,	,	PUNCT
ajfa-11492	223	23	development	development	NOUN
ajfa-11492	223	24	in	in	ADP
ajfa-11492	223	25	accounting	accounting	NOUN
ajfa-11492	223	26	research	research	NOUN
ajfa-11492	223	27	(	(	PUNCT
ajfa-11492	223	28	oler	ol	ADJ
ajfa-11492	223	29	et	et	PROPN
ajfa-11492	223	30	al	al	PROPN
ajfa-11492	223	31	.	.	PROPN
ajfa-11492	223	32	,	,	PUNCT
ajfa-11492	223	33	2010	2010	NUM
ajfa-11492	223	34	)	)	PUNCT
ajfa-11492	223	35	,	,	PUNCT
ajfa-11492	223	36	andmost	andmost	ADV
ajfa-11492	223	37	influential	influential	ADJ
ajfa-11492	223	38	authors	author	NOUN
ajfa-11492	223	39	in	in	ADP
ajfa-11492	223	40	different	different	ADJ
ajfa-11492	223	41	fields	field	NOUN
ajfa-11492	223	42	of	of	ADP
ajfa-11492	223	43	accounting	accounting	NOUN
ajfa-11492	223	44	research	research	NOUN
ajfa-11492	223	45	(	(	PUNCT
ajfa-11492	223	46	dunbar	dunbar	PROPN
ajfa-11492	223	47	&	&	CCONJ
ajfa-11492	223	48	weber	weber	PROPN
ajfa-11492	223	49	,	,	PUNCT
ajfa-11492	223	50	2014	2014	NUM
ajfa-11492	223	51	)	)	PUNCT
ajfa-11492	223	52	through	through	ADP
ajfa-11492	223	53	citation	citation	NOUN
ajfa-11492	223	54	-	-	PUNCT
ajfa-11492	223	55	based	base	VERB
ajfa-11492	223	56	studies	study	NOUN
ajfa-11492	223	57	.	.	PUNCT
ajfa-11492	224	1	even	even	ADV
ajfa-11492	224	2	dunbar	dunbar	PROPN
ajfa-11492	224	3	&	&	CCONJ
ajfa-11492	224	4	weber	weber	PROPN
ajfa-11492	224	5	(	(	PUNCT
ajfa-11492	224	6	2014	2014	NUM
ajfa-11492	224	7	)	)	PUNCT
ajfa-11492	224	8	concluded	conclude	VERB
ajfa-11492	224	9	that	that	SCONJ
ajfa-11492	224	10	o’95	o’95	NOUN
ajfa-11492	224	11	is	be	AUX
ajfa-11492	224	12	one	one	NUM
ajfa-11492	224	13	of	of	ADP
ajfa-11492	224	14	the	the	DET
ajfa-11492	224	15	most	most	ADV
ajfa-11492	224	16	influential	influential	ADJ
ajfa-11492	224	17	study	study	NOUN
ajfa-11492	224	18	in	in	ADP
ajfa-11492	224	19	thefinancial	thefinancial	ADJ
ajfa-11492	224	20	topical	topical	ADJ
ajfa-11492	224	21	area	area	NOUN
ajfa-11492	224	22	.	.	PUNCT
ajfa-11492	225	1	4.1	4.1	NUM
ajfa-11492	225	2	sample	sample	NOUN
ajfa-11492	225	3	selection	selection	NOUN
ajfa-11492	225	4	we	we	PRON
ajfa-11492	225	5	have	have	AUX
ajfa-11492	225	6	selected	select	VERB
ajfa-11492	225	7	following	follow	VERB
ajfa-11492	225	8	twelve	twelve	NUM
ajfa-11492	225	9	journals	journal	NOUN
ajfa-11492	225	10	:	:	PUNCT
ajfa-11492	225	11	jar	jar	NOUN
ajfa-11492	225	12	,	,	PUNCT
ajfa-11492	225	13	jae	jae	PROPN
ajfa-11492	225	14	,	,	PUNCT
ajfa-11492	225	15	tar	tar	NOUN
ajfa-11492	225	16	,	,	PUNCT
ajfa-11492	225	17	car	car	NOUN
ajfa-11492	225	18	,	,	PUNCT
ajfa-11492	225	19	ras	ras	PROPN
ajfa-11492	225	20	,	,	PUNCT
ajfa-11492	225	21	jbfa	jbfa	PROPN
ajfa-11492	225	22	,	,	PUNCT
ajfa-11492	225	23	ah	ah	INTJ
ajfa-11492	225	24	,	,	PUNCT
ajfa-11492	225	25	tear	tear	NOUN
ajfa-11492	225	26	,	,	PUNCT
ajfa-11492	225	27	jaaf	jaaf	PROPN
ajfa-11492	225	28	,	,	PUNCT
ajfa-11492	225	29	abr	abr	PROPN
ajfa-11492	225	30	,	,	PUNCT
ajfa-11492	225	31	abacus	abacus	PROPN
ajfa-11492	225	32	,	,	PUNCT
ajfa-11492	225	33	tija	tija	NOUN
ajfa-11492	225	34	.	.	PUNCT
ajfa-11492	226	1	we	we	PRON
ajfa-11492	226	2	selected	select	VERB
ajfa-11492	226	3	jar	jar	NOUN
ajfa-11492	226	4	,	,	PUNCT
ajfa-11492	226	5	jae	jae	PROPN
ajfa-11492	226	6	,	,	PUNCT
ajfa-11492	226	7	tar	tar	NOUN
ajfa-11492	226	8	,	,	PUNCT
ajfa-11492	226	9	car	car	NOUN
ajfa-11492	226	10	and	and	CCONJ
ajfa-11492	226	11	ras	ras	X
ajfa-11492	226	12	because	because	SCONJ
ajfa-11492	226	13	they	they	PRON
ajfa-11492	226	14	usually	usually	ADV
ajfa-11492	226	15	count	count	VERB
ajfa-11492	226	16	as	as	ADP
ajfa-11492	226	17	the	the	DET
ajfa-11492	226	18	top	top	ADJ
ajfa-11492	226	19	journal	journal	NOUN
ajfa-11492	226	20	of	of	ADP
ajfa-11492	226	21	accounting	accounting	NOUN
ajfa-11492	226	22	(	(	PUNCT
ajfa-11492	226	23	bonner	bonner	PROPN
ajfa-11492	226	24	et	et	PROPN
ajfa-11492	226	25	al	al	PROPN
ajfa-11492	226	26	.	.	PROPN
ajfa-11492	226	27	,	,	PUNCT
ajfa-11492	226	28	2006	2006	NUM
ajfa-11492	226	29	,	,	PUNCT
ajfa-11492	226	30	chen	chen	PROPN
ajfa-11492	226	31	et	et	PROPN
ajfa-11492	226	32	al	al	PROPN
ajfa-11492	226	33	.	.	PROPN
ajfa-11492	226	34	,	,	PUNCT
ajfa-11492	226	35	2009	2009	NUM
ajfa-11492	226	36	;	;	PUNCT
ajfa-11492	226	37	oler	ol	ADJ
ajfa-11492	226	38	et	et	PROPN
ajfa-11492	226	39	al	al	PROPN
ajfa-11492	226	40	.	.	PROPN
ajfa-11492	226	41	,	,	PUNCT
ajfa-11492	226	42	2010	2010	NUM
ajfa-11492	226	43	)	)	PUNCT
ajfa-11492	226	44	.	.	PUNCT
ajfa-11492	227	1	to	to	PART
ajfa-11492	227	2	confirm	confirm	VERB
ajfa-11492	227	3	that	that	SCONJ
ajfa-11492	227	4	we	we	PRON
ajfa-11492	227	5	are	be	AUX
ajfa-11492	227	6	taking	take	VERB
ajfa-11492	227	7	sufficient	sufficient	ADJ
ajfa-11492	227	8	sample	sample	NOUN
ajfa-11492	227	9	of	of	ADP
ajfa-11492	227	10	citing	cite	VERB
ajfa-11492	227	11	papers	paper	NOUN
ajfa-11492	227	12	,	,	PUNCT
ajfa-11492	227	13	we	we	PRON
ajfa-11492	227	14	added	add	VERB
ajfa-11492	227	15	some	some	DET
ajfa-11492	227	16	prestigious	prestigious	ADJ
ajfa-11492	227	17	and	and	CCONJ
ajfa-11492	227	18	specialized	specialized	ADJ
ajfa-11492	227	19	journals	journal	NOUN
ajfa-11492	227	20	in	in	ADP
ajfa-11492	227	21	financialtopical	financialtopical	ADJ
ajfa-11492	227	22	area	area	NOUN
ajfa-11492	227	23	i.e.	i.e.	X
ajfa-11492	227	24	jbfa	jbfa	X
ajfa-11492	227	25	,	,	PUNCT
ajfa-11492	227	26	ah	ah	INTJ
ajfa-11492	227	27	,	,	PUNCT
ajfa-11492	227	28	tear	tear	NOUN
ajfa-11492	227	29	,	,	PUNCT
ajfa-11492	227	30	jaaf	jaaf	PROPN
ajfa-11492	227	31	,	,	PUNCT
ajfa-11492	227	32	abr	abr	PROPN
ajfa-11492	227	33	,	,	PUNCT
ajfa-11492	227	34	abacus	abacus	PROPN
ajfa-11492	227	35	,	,	PUNCT
ajfa-11492	227	36	and	and	CCONJ
ajfa-11492	227	37	tija	tija	NOUN
ajfa-11492	227	38	.	.	PUNCT
ajfa-11492	228	1	because	because	SCONJ
ajfa-11492	228	2	,	,	PUNCT
ajfa-11492	228	3	according	accord	VERB
ajfa-11492	228	4	to	to	ADP
ajfa-11492	228	5	dunbar	dunbar	PROPN
ajfa-11492	228	6	&	&	CCONJ
ajfa-11492	228	7	weber	weber	PROPN
ajfa-11492	228	8	(	(	PUNCT
ajfa-11492	228	9	2014	2014	NUM
ajfa-11492	228	10	)	)	PUNCT
ajfa-11492	228	11	,	,	PUNCT
ajfa-11492	228	12	o’95	o’95	VERB
ajfa-11492	228	13	also	also	ADV
ajfa-11492	228	14	comes	come	VERB
ajfa-11492	228	15	under	under	ADP
ajfa-11492	228	16	financial	financial	ADJ
ajfa-11492	228	17	topical	topical	ADJ
ajfa-11492	228	18	area	area	NOUN
ajfa-11492	228	19	.	.	PUNCT
ajfa-11492	229	1	we	we	PRON
ajfa-11492	229	2	have	have	AUX
ajfa-11492	229	3	collected	collect	VERB
ajfa-11492	229	4	articles	article	NOUN
ajfa-11492	229	5	from	from	ADP
ajfa-11492	229	6	these	these	DET
ajfa-11492	229	7	twelve	twelve	NUM
ajfa-11492	229	8	journals	journal	NOUN
ajfa-11492	229	9	from	from	ADP
ajfa-11492	229	10	1995	1995	NUM
ajfa-11492	229	11	to	to	ADP
ajfa-11492	229	12	2015	2015	NUM
ajfa-11492	229	13	through	through	ADP
ajfa-11492	229	14	scopus	scopus	NOUN
ajfa-11492	229	15	and	and	CCONJ
ajfa-11492	229	16	web	web	NOUN
ajfa-11492	229	17	of	of	ADP
ajfa-11492	229	18	sciences	science	NOUN
ajfa-11492	229	19	.	.	PUNCT
ajfa-11492	230	1	then	then	ADV
ajfa-11492	230	2	we	we	PRON
ajfa-11492	230	3	have	have	AUX
ajfa-11492	230	4	selected	select	VERB
ajfa-11492	230	5	the	the	DET
ajfa-11492	230	6	articles	article	NOUN
ajfa-11492	230	7	in	in	ADP
ajfa-11492	230	8	which	which	PRON
ajfa-11492	230	9	o’95	o’95	NOUN
ajfa-11492	230	10	was	be	AUX
ajfa-11492	230	11	cited	cite	VERB
ajfa-11492	230	12	from	from	ADP
ajfa-11492	230	13	all	all	DET
ajfa-11492	230	14	twelve	twelve	NUM
ajfa-11492	230	15	journals	journal	NOUN
ajfa-11492	230	16	.	.	PUNCT
ajfa-11492	231	1	this	this	DET
ajfa-11492	231	2	process	process	NOUN
ajfa-11492	231	3	results	result	VERB
ajfa-11492	231	4	with	with	ADP
ajfa-11492	231	5	449	449	NUM
ajfa-11492	231	6	citing	cite	VERB
ajfa-11492	231	7	papers	paper	NOUN
ajfa-11492	231	8	with	with	ADP
ajfa-11492	231	9	given	give	VERB
ajfa-11492	231	10	number	number	NOUN
ajfa-11492	231	11	of	of	ADP
ajfa-11492	231	12	citing	cite	VERB
ajfa-11492	231	13	papers	paper	NOUN
ajfa-11492	231	14	(	(	PUNCT
ajfa-11492	231	15	fig	fig	NOUN
ajfa-11492	231	16	.	.	NOUN
ajfa-11492	231	17	1	1	NUM
ajfa-11492	231	18	)	)	PUNCT
ajfa-11492	231	19	from	from	ADP
ajfa-11492	231	20	specific	specific	ADJ
ajfa-11492	231	21	journals	journal	NOUN
ajfa-11492	231	22	.	.	PUNCT
ajfa-11492	232	1	figure	figure	NOUN
ajfa-11492	232	2	1	1	NUM
ajfa-11492	232	3	.	.	PUNCT
ajfa-11492	232	4	journal	journal	NOUN
ajfa-11492	232	5	-	-	PUNCT
ajfa-11492	232	6	wise	wise	ADJ
ajfa-11492	232	7	number	number	NOUN
ajfa-11492	232	8	of	of	ADP
ajfa-11492	232	9	citing	cite	VERB
ajfa-11492	232	10	papers	paper	NOUN
ajfa-11492	232	11	note	note	VERB
ajfa-11492	232	12	:	:	PUNCT
ajfa-11492	232	13	,	,	PUNCT
ajfa-11492	232	14	journal	journal	NOUN
ajfa-11492	232	15	of	of	ADP
ajfa-11492	232	16	business	business	NOUN
ajfa-11492	232	17	finance	finance	NOUN
ajfa-11492	232	18	and	and	CCONJ
ajfa-11492	232	19	accounting	accounting	NOUN
ajfa-11492	232	20	(	(	PUNCT
ajfa-11492	232	21	jbfa	jbfa	PROPN
ajfa-11492	232	22	)	)	PUNCT
ajfa-11492	232	23	,	,	PUNCT
ajfa-11492	232	24	review	review	NOUN
ajfa-11492	232	25	of	of	ADP
ajfa-11492	232	26	accounting	accounting	NOUN
ajfa-11492	232	27	studies	study	NOUN
ajfa-11492	232	28	(	(	PUNCT
ajfa-11492	232	29	ras	ras	NOUN
ajfa-11492	232	30	)	)	PUNCT
ajfa-11492	232	31	,	,	PUNCT
ajfa-11492	232	32	the	the	DET
ajfa-11492	232	33	accounting	accounting	NOUN
ajfa-11492	232	34	review	review	NOUN
ajfa-11492	232	35	(	(	PUNCT
ajfa-11492	232	36	tar	tar	NOUN
ajfa-11492	232	37	)	)	PUNCT
ajfa-11492	232	38	,	,	PUNCT
ajfa-11492	232	39	contemporary	contemporary	ADJ
ajfa-11492	232	40	accounting	accounting	NOUN
ajfa-11492	232	41	research	research	NOUN
ajfa-11492	232	42	(	(	PUNCT
ajfa-11492	232	43	car	car	NOUN
ajfa-11492	232	44	)	)	PUNCT
ajfa-11492	232	45	,	,	PUNCT
ajfa-11492	232	46	journal	journal	NOUN
ajfa-11492	232	47	of	of	ADP
ajfa-11492	232	48	accounting	accounting	NOUN
ajfa-11492	232	49	and	and	CCONJ
ajfa-11492	232	50	economics	economic	NOUN
ajfa-11492	232	51	(	(	PUNCT
ajfa-11492	232	52	jae	jae	PROPN
ajfa-11492	232	53	)	)	PUNCT
ajfa-11492	232	54	,	,	PUNCT
ajfa-11492	232	55	journal	journal	NOUN
ajfa-11492	232	56	of	of	ADP
ajfa-11492	232	57	accounting	accounting	NOUN
ajfa-11492	232	58	research	research	NOUN
ajfa-11492	232	59	(	(	PUNCT
ajfa-11492	232	60	jar	jar	NOUN
ajfa-11492	232	61	)	)	PUNCT
ajfa-11492	232	62	,	,	PUNCT
ajfa-11492	232	63	accounting	accounting	NOUN
ajfa-11492	232	64	and	and	CCONJ
ajfa-11492	232	65	business	business	NOUN
ajfa-11492	232	66	research	research	NOUN
ajfa-11492	232	67	(	(	PUNCT
ajfa-11492	232	68	abr	abr	PROPN
ajfa-11492	232	69	)	)	PUNCT
ajfa-11492	232	70	,	,	PUNCT
ajfa-11492	232	71	the	the	DET
ajfa-11492	232	72	international	international	ADJ
ajfa-11492	232	73	journal	journal	NOUN
ajfa-11492	232	74	of	of	ADP
ajfa-11492	232	75	accounting	accounting	NOUN
ajfa-11492	232	76	(	(	PUNCT
ajfa-11492	232	77	tija	tija	NOUN
ajfa-11492	232	78	)	)	PUNCT
ajfa-11492	232	79	,	,	PUNCT
ajfa-11492	232	80	a	a	DET
ajfa-11492	232	81	journal	journal	NOUN
ajfa-11492	232	82	of	of	ADP
ajfa-11492	232	83	accounting	accounting	NOUN
ajfa-11492	232	84	,	,	PUNCT
ajfa-11492	232	85	finance	finance	NOUN
ajfa-11492	232	86	and	and	CCONJ
ajfa-11492	232	87	business	business	NOUN
ajfa-11492	232	88	studies	study	NOUN
ajfa-11492	232	89	(	(	PUNCT
ajfa-11492	232	90	abacus	abacus	PROPN
ajfa-11492	232	91	)	)	PUNCT
ajfa-11492	232	92	,	,	PUNCT
ajfa-11492	232	93	journal	journal	NOUN
ajfa-11492	232	94	of	of	ADP
ajfa-11492	232	95	accounting	accounting	NOUN
ajfa-11492	232	96	auditing	auditing	NOUN
ajfa-11492	232	97	and	and	CCONJ
ajfa-11492	232	98	finance	finance	NOUN
ajfa-11492	232	99	(	(	PUNCT
ajfa-11492	232	100	jaaf	jaaf	PROPN
ajfa-11492	232	101	)	)	PUNCT
ajfa-11492	232	102	,	,	PUNCT
ajfa-11492	232	103	accounting	accounting	NOUN
ajfa-11492	232	104	horizons	horizon	NOUN
ajfa-11492	232	105	(	(	PUNCT
ajfa-11492	232	106	ah	ah	INTJ
ajfa-11492	232	107	)	)	PUNCT
ajfa-11492	232	108	,	,	PUNCT
ajfa-11492	232	109	and	and	CCONJ
ajfa-11492	232	110	the	the	DET
ajfa-11492	232	111	european	european	PROPN
ajfa-11492	232	112	accounting	accounting	PROPN
ajfa-11492	232	113	review	review	PROPN
ajfa-11492	232	114	(	(	PUNCT
ajfa-11492	232	115	tear	tear	NOUN
ajfa-11492	232	116	)	)	PUNCT
ajfa-11492	232	117	.	.	PUNCT
ajfa-11492	233	1	thereafter	thereafter	ADV
ajfa-11492	233	2	we	we	PRON
ajfa-11492	233	3	compiled	compile	VERB
ajfa-11492	233	4	the	the	DET
ajfa-11492	233	5	list	list	NOUN
ajfa-11492	233	6	of	of	ADP
ajfa-11492	233	7	individual	individual	ADJ
ajfa-11492	233	8	authors	author	NOUN
ajfa-11492	233	9	,	,	PUNCT
ajfa-11492	233	10	university	university	NOUN
ajfa-11492	233	11	,	,	PUNCT
ajfa-11492	233	12	country	country	NOUN
ajfa-11492	233	13	and	and	CCONJ
ajfa-11492	233	14	keywords	keyword	NOUN
ajfa-11492	233	15	of	of	ADP
ajfa-11492	233	16	these	these	DET
ajfa-11492	233	17	449	449	NUM
ajfa-11492	233	18	citing	cite	VERB
ajfa-11492	233	19	papers	paper	NOUN
ajfa-11492	233	20	.	.	PUNCT
ajfa-11492	234	1	finally	finally	ADV
ajfa-11492	234	2	,	,	PUNCT
ajfa-11492	234	3	we	we	PRON
ajfa-11492	234	4	have	have	AUX
ajfa-11492	234	5	used	use	VERB
ajfa-11492	234	6	this	this	DET
ajfa-11492	234	7	dataset	dataset	NOUN
ajfa-11492	234	8	to	to	PART
ajfa-11492	234	9	decide	decide	VERB
ajfa-11492	234	10	most	most	ADV
ajfa-11492	234	11	influenced	influence	VERB
ajfa-11492	234	12	76	76	NUM
ajfa-11492	234	13	68	68	NUM
ajfa-11492	234	14	62	62	NUM
ajfa-11492	234	15	39	39	NUM
ajfa-11492	234	16	39	39	NUM
ajfa-11492	234	17	37	37	NUM
ajfa-11492	234	18	30	30	NUM
ajfa-11492	234	19	26	26	NUM
ajfa-11492	234	20	23	23	NUM
ajfa-11492	234	21	18	18	NUM
ajfa-11492	234	22	17	17	NUM
ajfa-11492	234	23	14	14	NUM
ajfa-11492	234	24	0	0	NUM
ajfa-11492	234	25	10	10	NUM
ajfa-11492	234	26	20	20	NUM
ajfa-11492	234	27	30	30	NUM
ajfa-11492	234	28	40	40	NUM
ajfa-11492	234	29	50	50	NUM
ajfa-11492	234	30	60	60	NUM
ajfa-11492	234	31	70	70	NUM
ajfa-11492	234	32	80	80	NUM
ajfa-11492	234	33	n	n	NUM
ajfa-11492	235	1	o.	o.	NOUN
ajfa-11492	235	2	o	o	X
ajfa-11492	236	1	f	f	X
ajfa-11492	236	2	c	c	PROPN
ajfa-11492	237	1	iti	iti	PROPN
ajfa-11492	237	2	ng	ng	PROPN
ajfa-11492	238	1	p	p	PROPN
ajfa-11492	238	2	ap	ap	PROPN
ajfa-11492	239	1	er	er	INTJ
ajfa-11492	239	2	s	s	PART
ajfa-11492	239	3	name	name	NOUN
ajfa-11492	239	4	of	of	ADP
ajfa-11492	239	5	journals	journal	NOUN
ajfa-11492	239	6	asian	asian	ADJ
ajfa-11492	239	7	journal	journal	PROPN
ajfa-11492	239	8	of	of	ADP
ajfa-11492	239	9	finance	finance	PROPN
ajfa-11492	239	10	&	&	CCONJ
ajfa-11492	239	11	accounting	accounting	PROPN
ajfa-11492	239	12	issn	issn	PROPN
ajfa-11492	239	13	1946	1946	NUM
ajfa-11492	239	14	-	-	PUNCT
ajfa-11492	239	15	052x	052x	PROPN
ajfa-11492	239	16	2017	2017	NUM
ajfa-11492	239	17	,	,	PUNCT
ajfa-11492	239	18	vol	vol	NOUN
ajfa-11492	239	19	.	.	NOUN
ajfa-11492	240	1	9	9	NUM
ajfa-11492	240	2	,	,	PUNCT
ajfa-11492	240	3	no	no	NOUN
ajfa-11492	240	4	.	.	NOUN
ajfa-11492	240	5	2	2	NUM
ajfa-11492	240	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	240	7	12	12	NUM
ajfa-11492	240	8	individualauthors	individualauthor	NOUN
ajfa-11492	240	9	,	,	PUNCT
ajfa-11492	240	10	university	university	NOUN
ajfa-11492	240	11	affiliation	affiliation	NOUN
ajfa-11492	240	12	of	of	ADP
ajfa-11492	240	13	author	author	NOUN
ajfa-11492	240	14	’s	’s	PART
ajfa-11492	240	15	,	,	PUNCT
ajfa-11492	240	16	and	and	CCONJ
ajfa-11492	240	17	country	country	NOUN
ajfa-11492	240	18	by	by	ADP
ajfa-11492	240	19	o’95	o’95	PROPN
ajfa-11492	240	20	.	.	PUNCT
ajfa-11492	241	1	we	we	PRON
ajfa-11492	241	2	have	have	AUX
ajfa-11492	241	3	grouped	group	VERB
ajfa-11492	241	4	keywords	keyword	NOUN
ajfa-11492	241	5	under	under	ADP
ajfa-11492	241	6	specific	specific	ADJ
ajfa-11492	241	7	subfields	subfield	NOUN
ajfa-11492	241	8	to	to	PART
ajfa-11492	241	9	know	know	VERB
ajfa-11492	241	10	the	the	DET
ajfa-11492	241	11	most	most	ADV
ajfa-11492	241	12	influenced	influence	VERB
ajfa-11492	241	13	subfield	subfield	NOUN
ajfa-11492	241	14	of	of	ADP
ajfa-11492	241	15	thefinancial	thefinancial	ADJ
ajfa-11492	241	16	topical	topical	ADJ
ajfa-11492	241	17	area	area	NOUN
ajfa-11492	241	18	by	by	ADP
ajfa-11492	241	19	o’95	o’95	PROPN
ajfa-11492	241	20	.	.	PUNCT
ajfa-11492	242	1	4.2	4.2	NUM
ajfa-11492	242	2	descriptive	descriptive	ADJ
ajfa-11492	242	3	statistics	statistic	NOUN
ajfa-11492	242	4	figure2	figure2	NOUN
ajfa-11492	242	5	summarize	summarize	VERB
ajfa-11492	242	6	a	a	DET
ajfa-11492	242	7	year	year	NOUN
ajfa-11492	242	8	-	-	PUNCT
ajfa-11492	242	9	wise	wise	ADJ
ajfa-11492	242	10	number	number	NOUN
ajfa-11492	242	11	of	of	ADP
ajfa-11492	242	12	citing	cite	VERB
ajfa-11492	242	13	papers	paper	NOUN
ajfa-11492	242	14	,	,	PUNCT
ajfa-11492	242	15	cited	cite	VERB
ajfa-11492	242	16	o’95	o’95	PROPN
ajfa-11492	242	17	.	.	PUNCT
ajfa-11492	243	1	the	the	DET
ajfa-11492	243	2	average	average	ADJ
ajfa-11492	243	3	rate	rate	NOUN
ajfa-11492	243	4	of	of	ADP
ajfa-11492	243	5	citation	citation	NOUN
ajfa-11492	243	6	over	over	ADP
ajfa-11492	243	7	the	the	DET
ajfa-11492	243	8	period	period	NOUN
ajfa-11492	243	9	is	be	AUX
ajfa-11492	243	10	21.38	21.38	NUM
ajfa-11492	243	11	per	per	ADP
ajfa-11492	243	12	year	year	NOUN
ajfa-11492	243	13	.	.	PUNCT
ajfa-11492	244	1	figure	figure	VERB
ajfa-11492	244	2	2.year	2.year	NUM
ajfa-11492	244	3	-	-	PUNCT
ajfa-11492	244	4	wise	wise	ADJ
ajfa-11492	244	5	number	number	NOUN
ajfa-11492	244	6	of	of	ADP
ajfa-11492	244	7	citing	cite	VERB
ajfa-11492	244	8	papers	paper	NOUN
ajfa-11492	244	9	table	table	NOUN
ajfa-11492	244	10	2	2	NUM
ajfa-11492	244	11	.	.	PUNCT
ajfa-11492	244	12	shows	show	VERB
ajfa-11492	244	13	the	the	DET
ajfa-11492	244	14	5	5	NUM
ajfa-11492	244	15	mostinfluenced	mostinfluenced	ADJ
ajfa-11492	244	16	individual	individual	ADJ
ajfa-11492	244	17	author	author	NOUN
ajfa-11492	244	18	,	,	PUNCT
ajfa-11492	244	19	university	university	NOUN
ajfa-11492	244	20	and	and	CCONJ
ajfa-11492	244	21	country	country	NOUN
ajfa-11492	244	22	byo’95	byo’95	VERB
ajfa-11492	244	23	in	in	ADP
ajfa-11492	244	24	descending	descend	VERB
ajfa-11492	244	25	order	order	NOUN
ajfa-11492	244	26	.	.	PUNCT
ajfa-11492	245	1	for	for	ADP
ajfa-11492	245	2	every	every	DET
ajfa-11492	245	3	paper	paper	NOUN
ajfa-11492	245	4	,	,	PUNCT
ajfa-11492	245	5	we	we	PRON
ajfa-11492	245	6	have	have	AUX
ajfa-11492	245	7	counted	count	VERB
ajfa-11492	245	8	one	one	NUM
ajfa-11492	245	9	for	for	ADP
ajfa-11492	245	10	every	every	DET
ajfa-11492	245	11	author	author	NOUN
ajfa-11492	245	12	in	in	ADP
ajfa-11492	245	13	that	that	DET
ajfa-11492	245	14	paper	paper	NOUN
ajfa-11492	245	15	.	.	PUNCT
ajfa-11492	246	1	we	we	PRON
ajfa-11492	246	2	escaped	escape	VERB
ajfa-11492	246	3	ohlson	ohlson	PROPN
ajfa-11492	246	4	,	,	PUNCT
ajfa-11492	246	5	j.a	j.a	PROPN
ajfa-11492	246	6	.	.	PROPN
ajfa-11492	246	7	from	from	ADP
ajfa-11492	246	8	the	the	DET
ajfa-11492	246	9	list	list	NOUN
ajfa-11492	246	10	because	because	SCONJ
ajfa-11492	246	11	of	of	ADP
ajfa-11492	246	12	self	self	NOUN
ajfa-11492	246	13	-	-	PUNCT
ajfa-11492	246	14	citation	citation	NOUN
ajfa-11492	246	15	issue	issue	NOUN
ajfa-11492	246	16	.	.	PUNCT
ajfa-11492	247	1	university	university	NOUN
ajfa-11492	247	2	and	and	CCONJ
ajfa-11492	247	3	country	country	NOUN
ajfa-11492	247	4	list	list	NOUN
ajfa-11492	247	5	shows	show	VERB
ajfa-11492	247	6	which	which	PRON
ajfa-11492	247	7	university	university	NOUN
ajfa-11492	247	8	andcountryare	andcountryare	VERB
ajfa-11492	247	9	working	work	VERB
ajfa-11492	247	10	most	most	ADV
ajfa-11492	247	11	on	on	ADP
ajfa-11492	247	12	o’95	o’95	NOUN
ajfa-11492	247	13	based	base	VERB
ajfa-11492	247	14	work	work	NOUN
ajfa-11492	247	15	.	.	PUNCT
ajfa-11492	248	1	table	table	NOUN
ajfa-11492	248	2	2	2	NUM
ajfa-11492	248	3	.	.	PUNCT
ajfa-11492	249	1	authors	author	NOUN
ajfa-11492	249	2	,	,	PUNCT
ajfa-11492	249	3	universities	university	NOUN
ajfa-11492	249	4	,	,	PUNCT
ajfa-11492	249	5	and	and	CCONJ
ajfa-11492	249	6	country	country	NOUN
ajfa-11492	249	7	with	with	ADP
ajfa-11492	249	8	the	the	DET
ajfa-11492	249	9	corresponding	corresponding	ADJ
ajfa-11492	249	10	number	number	NOUN
ajfa-11492	249	11	of	of	ADP
ajfa-11492	249	12	citing	cite	VERB
ajfa-11492	249	13	papers	paper	NOUN
ajfa-11492	249	14	.	.	PUNCT
ajfa-11492	250	1	author	author	NOUN
ajfa-11492	250	2	no	no	INTJ
ajfa-11492	250	3	.	.	PUNCT
ajfa-11492	251	1	of	of	ADP
ajfa-11492	251	2	citing	cite	VERB
ajfa-11492	251	3	papers	paper	NOUN
ajfa-11492	251	4	university	university	PROPN
ajfa-11492	251	5	no	no	INTJ
ajfa-11492	251	6	.	.	PUNCT
ajfa-11492	252	1	of	of	ADP
ajfa-11492	252	2	citing	cite	VERB
ajfa-11492	252	3	papers	paper	NOUN
ajfa-11492	252	4	country	country	NOUN
ajfa-11492	252	5	no	no	INTJ
ajfa-11492	252	6	.	.	PUNCT
ajfa-11492	253	1	of	of	ADP
ajfa-11492	253	2	citing	cite	VERB
ajfa-11492	253	3	papers	paper	NOUN
ajfa-11492	253	4	landsman	landsman	NOUN
ajfa-11492	253	5	,	,	PUNCT
ajfa-11492	253	6	w.r	w.r	PROPN
ajfa-11492	253	7	.	.	PROPN
ajfa-11492	253	8	14	14	NUM
ajfa-11492	253	9	stanford	stanford	PROPN
ajfa-11492	253	10	university	university	PROPN
ajfa-11492	253	11	&	&	CCONJ
ajfa-11492	253	12	lancaster	lancaster	PROPN
ajfa-11492	253	13	university	university	PROPN
ajfa-11492	253	14	24	24	NUM
ajfa-11492	253	15	usa	usa	PROPN
ajfa-11492	253	16	258	258	NUM
ajfa-11492	253	17	barth	barth	PROPN
ajfa-11492	253	18	,	,	PUNCT
ajfa-11492	253	19	m.e	m.e	PROPN
ajfa-11492	253	20	.	.	PROPN
ajfa-11492	253	21	12	12	NUM
ajfa-11492	253	22	the	the	DET
ajfa-11492	253	23	university	university	PROPN
ajfa-11492	253	24	of	of	ADP
ajfa-11492	253	25	north	north	PROPN
ajfa-11492	253	26	carolina	carolina	PROPN
ajfa-11492	253	27	21	21	NUM
ajfa-11492	253	28	uk	uk	PROPN
ajfa-11492	253	29	77	77	NUM
ajfa-11492	253	30	penman	penman	PROPN
ajfa-11492	253	31	,	,	PUNCT
ajfa-11492	253	32	s.h	s.h	PROPN
ajfa-11492	253	33	.	.	PROPN
ajfa-11492	253	34	&	&	CCONJ
ajfa-11492	253	35	sougiannis	sougiannis	PROPN
ajfa-11492	253	36	,	,	PUNCT
ajfa-11492	253	37	t.	t.	PROPN
ajfa-11492	253	38	10	10	NUM
ajfa-11492	253	39	new	new	PROPN
ajfa-11492	253	40	york	york	PROPN
ajfa-11492	253	41	university	university	PROPN
ajfa-11492	253	42	20	20	NUM
ajfa-11492	253	43	canada	canada	PROPN
ajfa-11492	253	44	36	36	NUM
ajfa-11492	253	45	beaver	beaver	PROPN
ajfa-11492	253	46	,	,	PUNCT
ajfa-11492	253	47	w.h	w.h	PROPN
ajfa-11492	253	48	.	.	PROPN
ajfa-11492	253	49	9	9	NUM
ajfa-11492	253	50	university	university	NOUN
ajfa-11492	253	51	of	of	ADP
ajfa-11492	253	52	toronto	toronto	PROPN
ajfa-11492	253	53	14	14	NUM
ajfa-11492	253	54	australia	australia	PROPN
ajfa-11492	253	55	29	29	NUM
ajfa-11492	253	56	wang	wang	PROPN
ajfa-11492	253	57	,	,	PUNCT
ajfa-11492	253	58	p.	p.	NOUN
ajfa-11492	253	59	8	8	NUM
ajfa-11492	253	60	hong	hong	PROPN
ajfa-11492	253	61	kong	kong	PROPN
ajfa-11492	253	62	university	university	PROPN
ajfa-11492	253	63	of	of	ADP
ajfa-11492	253	64	science	science	NOUN
ajfa-11492	253	65	and	and	CCONJ
ajfa-11492	253	66	technology	technology	NOUN
ajfa-11492	253	67	11	11	NUM
ajfa-11492	253	68	hong	hong	PROPN
ajfa-11492	253	69	kong	kong	PROPN
ajfa-11492	253	70	20	20	NUM
ajfa-11492	253	71	landsman	landsman	NOUN
ajfa-11492	253	72	,	,	PUNCT
ajfa-11492	253	73	w.r	w.r	PROPN
ajfa-11492	253	74	.	.	PROPN
ajfa-11492	253	75	is	be	AUX
ajfa-11492	253	76	most	most	ADV
ajfa-11492	253	77	influenced	influence	VERB
ajfa-11492	253	78	author	author	NOUN
ajfa-11492	253	79	by	by	ADP
ajfa-11492	253	80	o’95	o’95	PROPN
ajfa-11492	253	81	.	.	PUNCT
ajfa-11492	254	1	he	he	PRON
ajfa-11492	254	2	cited	cite	VERB
ajfa-11492	254	3	o’95	o’95	VERB
ajfa-11492	254	4	in	in	ADP
ajfa-11492	254	5	his	his	PRON
ajfa-11492	254	6	14	14	NUM
ajfa-11492	254	7	papers	paper	NOUN
ajfa-11492	254	8	followed	follow	VERB
ajfa-11492	254	9	by	by	ADP
ajfa-11492	254	10	barth	barth	PROPN
ajfa-11492	254	11	,	,	PUNCT
ajfa-11492	254	12	m.e	m.e	PROPN
ajfa-11492	254	13	.	.	PROPN
ajfa-11492	254	14	with	with	ADP
ajfa-11492	254	15	12	12	NUM
ajfa-11492	254	16	papers	paper	NOUN
ajfa-11492	254	17	and	and	CCONJ
ajfa-11492	254	18	penman	penman	PROPN
ajfa-11492	254	19	,	,	PUNCT
ajfa-11492	254	20	s.h	s.h	PROPN
ajfa-11492	254	21	.	.	PROPN
ajfa-11492	254	22	&	&	CCONJ
ajfa-11492	254	23	sougiannis	sougiannis	PROPN
ajfa-11492	254	24	,	,	PUNCT
ajfa-11492	254	25	t.	t.	NOUN
ajfa-11492	254	26	with	with	ADP
ajfa-11492	254	27	10	10	NUM
ajfa-11492	254	28	papers	paper	NOUN
ajfa-11492	254	29	each	each	PRON
ajfa-11492	254	30	.	.	PUNCT
ajfa-11492	255	1	asthe	asthe	PROPN
ajfa-11492	255	2	university	university	NOUN
ajfa-11492	255	3	list	list	NOUN
ajfa-11492	255	4	is	be	AUX
ajfa-11492	255	5	concern	concern	NOUN
ajfa-11492	255	6	,	,	PUNCT
ajfa-11492	255	7	it	it	PRON
ajfa-11492	255	8	constitutes	constitute	VERB
ajfa-11492	255	9	the	the	DET
ajfa-11492	255	10	given	give	VERB
ajfa-11492	255	11	authors	author	NOUN
ajfa-11492	255	12	comes	come	VERB
ajfa-11492	255	13	under	under	ADP
ajfa-11492	255	14	specific	specific	ADJ
ajfa-11492	255	15	affiliated	affiliated	ADJ
ajfa-11492	255	16	university	university	NOUN
ajfa-11492	255	17	.	.	PUNCT
ajfa-11492	256	1	sostanford	sostanford	PROPN
ajfa-11492	256	2	university	university	PROPN
ajfa-11492	256	3	&	&	CCONJ
ajfa-11492	256	4	lancaster	lancaster	PROPN
ajfa-11492	256	5	university	university	PROPN
ajfa-11492	256	6	are	be	AUX
ajfa-11492	256	7	the	the	DET
ajfa-11492	256	8	universities	university	NOUN
ajfa-11492	256	9	working	work	VERB
ajfa-11492	256	10	most	most	ADV
ajfa-11492	256	11	in	in	ADP
ajfa-11492	256	12	o’95	o’95	NOUN
ajfa-11492	256	13	based	base	VERB
ajfa-11492	256	14	work	work	NOUN
ajfa-11492	256	15	with	with	ADP
ajfa-11492	256	16	24	24	NUM
ajfa-11492	256	17	numbers	number	NOUN
ajfa-11492	256	18	of	of	ADP
ajfa-11492	256	19	citing	cite	VERB
ajfa-11492	256	20	papers	paper	NOUN
ajfa-11492	256	21	.	.	PUNCT
ajfa-11492	257	1	followed	follow	VERB
ajfa-11492	257	2	by	by	ADP
ajfa-11492	257	3	the	the	DET
ajfa-11492	257	4	university	university	PROPN
ajfa-11492	257	5	of	of	ADP
ajfa-11492	257	6	north	north	PROPN
ajfa-11492	257	7	carolina	carolina	PROPN
ajfa-11492	257	8	and	and	CCONJ
ajfa-11492	257	9	new	new	PROPN
ajfa-11492	257	10	york	york	PROPN
ajfa-11492	257	11	university	university	PROPN
ajfa-11492	257	12	with	with	ADP
ajfa-11492	257	13	21	21	NUM
ajfa-11492	257	14	and	and	CCONJ
ajfa-11492	257	15	20	20	NUM
ajfa-11492	257	16	numbers	number	NOUN
ajfa-11492	257	17	of	of	ADP
ajfa-11492	257	18	citing	cite	VERB
ajfa-11492	257	19	papers	paper	NOUN
ajfa-11492	257	20	respectively	respectively	ADV
ajfa-11492	257	21	.	.	PUNCT
ajfa-11492	258	1	as	as	ADV
ajfa-11492	258	2	far	far	ADV
ajfa-11492	258	3	as	as	SCONJ
ajfa-11492	258	4	the	the	DET
ajfa-11492	258	5	country	country	NOUN
ajfa-11492	258	6	list	list	NOUN
ajfa-11492	258	7	is	be	AUX
ajfa-11492	258	8	concern	concern	NOUN
ajfa-11492	258	9	,	,	PUNCT
ajfa-11492	258	10	it	it	PRON
ajfa-11492	258	11	constitutes	constitute	VERB
ajfa-11492	258	12	the	the	DET
ajfa-11492	258	13	given	give	VERB
ajfa-11492	258	14	affiliated	affiliated	ADJ
ajfa-11492	258	15	university	university	NOUN
ajfa-11492	258	16	comes	come	VERB
ajfa-11492	258	17	under	under	ADP
ajfa-11492	258	18	20	20	NUM
ajfa-11492	258	19	15	15	NUM
ajfa-11492	258	20	34	34	NUM
ajfa-11492	258	21	22	22	NUM
ajfa-11492	258	22	25	25	NUM
ajfa-11492	258	23	23	23	NUM
ajfa-11492	258	24	24	24	NUM
ajfa-11492	258	25	17	17	NUM
ajfa-11492	258	26	30	30	NUM
ajfa-11492	258	27	24	24	NUM
ajfa-11492	258	28	2830	2830	NUM
ajfa-11492	258	29	27	27	NUM
ajfa-11492	258	30	20	20	NUM
ajfa-11492	258	31	23	23	NUM
ajfa-11492	258	32	18	18	NUM
ajfa-11492	258	33	27	27	NUM
ajfa-11492	258	34	18	18	NUM
ajfa-11492	258	35	11	11	NUM
ajfa-11492	258	36	11	11	NUM
ajfa-11492	258	37	20	20	NUM
ajfa-11492	258	38	5	5	NUM
ajfa-11492	258	39	10	10	NUM
ajfa-11492	258	40	15	15	NUM
ajfa-11492	258	41	20	20	NUM
ajfa-11492	258	42	25	25	NUM
ajfa-11492	258	43	30	30	NUM
ajfa-11492	258	44	35	35	NUM
ajfa-11492	258	45	40	40	NUM
ajfa-11492	258	46	19	19	NUM
ajfa-11492	258	47	95	95	NUM
ajfa-11492	258	48	19	19	NUM
ajfa-11492	258	49	96	96	NUM
ajfa-11492	258	50	19	19	NUM
ajfa-11492	258	51	97	97	NUM
ajfa-11492	258	52	19	19	NUM
ajfa-11492	258	53	98	98	NUM
ajfa-11492	258	54	19	19	NUM
ajfa-11492	258	55	99	99	NUM
ajfa-11492	258	56	20	20	NUM
ajfa-11492	258	57	00	00	NUM
ajfa-11492	258	58	20	20	NUM
ajfa-11492	258	59	01	01	NUM
ajfa-11492	258	60	20	20	NUM
ajfa-11492	258	61	02	02	NUM
ajfa-11492	258	62	20	20	NUM
ajfa-11492	258	63	03	03	NUM
ajfa-11492	258	64	20	20	NUM
ajfa-11492	258	65	04	04	NUM
ajfa-11492	258	66	20	20	NUM
ajfa-11492	258	67	05	05	NUM
ajfa-11492	258	68	20	20	NUM
ajfa-11492	258	69	06	06	NUM
ajfa-11492	258	70	20	20	NUM
ajfa-11492	258	71	07	07	NUM
ajfa-11492	258	72	20	20	NUM
ajfa-11492	258	73	08	08	NUM
ajfa-11492	258	74	20	20	NUM
ajfa-11492	258	75	09	09	NUM
ajfa-11492	258	76	20	20	NUM
ajfa-11492	258	77	10	10	NUM
ajfa-11492	258	78	20	20	NUM
ajfa-11492	258	79	11	11	NUM
ajfa-11492	258	80	20	20	NUM
ajfa-11492	258	81	12	12	NUM
ajfa-11492	258	82	20	20	NUM
ajfa-11492	258	83	13	13	NUM
ajfa-11492	258	84	20	20	NUM
ajfa-11492	258	85	14	14	NUM
ajfa-11492	258	86	20	20	NUM
ajfa-11492	258	87	15	15	NUM
ajfa-11492	259	1	n	n	NUM
ajfa-11492	260	1	o.	o.	NOUN
ajfa-11492	260	2	o	o	X
ajfa-11492	261	1	f	f	X
ajfa-11492	261	2	c	c	PROPN
ajfa-11492	262	1	iti	iti	PROPN
ajfa-11492	262	2	ng	ng	PROPN
ajfa-11492	263	1	p	p	PROPN
ajfa-11492	263	2	ap	ap	PROPN
ajfa-11492	264	1	er	er	INTJ
ajfa-11492	264	2	s	s	NUM
ajfa-11492	264	3	years	year	NOUN
ajfa-11492	264	4	asian	asian	ADJ
ajfa-11492	264	5	journal	journal	NOUN
ajfa-11492	264	6	of	of	ADP
ajfa-11492	264	7	finance	finance	PROPN
ajfa-11492	264	8	&	&	CCONJ
ajfa-11492	264	9	accounting	accounting	PROPN
ajfa-11492	264	10	issn	issn	PROPN
ajfa-11492	264	11	1946	1946	NUM
ajfa-11492	264	12	-	-	PUNCT
ajfa-11492	264	13	052x	052x	PROPN
ajfa-11492	264	14	2017	2017	NUM
ajfa-11492	264	15	,	,	PUNCT
ajfa-11492	264	16	vol	vol	NOUN
ajfa-11492	264	17	.	.	NOUN
ajfa-11492	264	18	9	9	NUM
ajfa-11492	264	19	,	,	PUNCT
ajfa-11492	264	20	no	no	NOUN
ajfa-11492	264	21	.	.	NOUN
ajfa-11492	264	22	2	2	NUM
ajfa-11492	264	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	264	24	13	13	NUM
ajfa-11492	264	25	specific	specific	ADJ
ajfa-11492	264	26	country	country	NOUN
ajfa-11492	264	27	.	.	PUNCT
ajfa-11492	265	1	so	so	ADV
ajfa-11492	265	2	united	united	PROPN
ajfa-11492	265	3	states	states	PROPN
ajfa-11492	265	4	is	be	AUX
ajfa-11492	265	5	working	work	VERB
ajfa-11492	265	6	most	most	ADV
ajfa-11492	265	7	on	on	ADP
ajfa-11492	265	8	o’95	o’95	NOUN
ajfa-11492	265	9	based	base	VERB
ajfa-11492	265	10	work	work	NOUN
ajfa-11492	265	11	with	with	ADP
ajfa-11492	265	12	258	258	NUM
ajfa-11492	265	13	citation	citation	NOUN
ajfa-11492	265	14	papers	paper	NOUN
ajfa-11492	265	15	,	,	PUNCT
ajfa-11492	265	16	followed	follow	VERB
ajfa-11492	265	17	by	by	ADP
ajfa-11492	265	18	uk	uk	PROPN
ajfa-11492	265	19	and	and	CCONJ
ajfa-11492	265	20	canada	canada	PROPN
ajfa-11492	265	21	with	with	ADP
ajfa-11492	265	22	77	77	NUM
ajfa-11492	265	23	and	and	CCONJ
ajfa-11492	265	24	36	36	NUM
ajfa-11492	265	25	citing	cite	VERB
ajfa-11492	265	26	papers	paper	NOUN
ajfa-11492	265	27	respectively	respectively	ADV
ajfa-11492	265	28	.	.	PUNCT
ajfa-11492	266	1	in	in	ADP
ajfa-11492	266	2	keywords	keyword	NOUN
ajfa-11492	266	3	analysis	analysis	NOUN
ajfa-11492	266	4	,	,	PUNCT
ajfa-11492	266	5	a	a	DET
ajfa-11492	266	6	total	total	ADJ
ajfa-11492	266	7	count	count	NOUN
ajfa-11492	266	8	of	of	ADP
ajfa-11492	266	9	647	647	NUM
ajfa-11492	266	10	keywords	keyword	NOUN
ajfa-11492	266	11	has	have	AUX
ajfa-11492	266	12	been	be	AUX
ajfa-11492	266	13	identified	identify	VERB
ajfa-11492	266	14	.	.	PUNCT
ajfa-11492	267	1	then	then	ADV
ajfa-11492	267	2	we	we	PRON
ajfa-11492	267	3	identified	identify	VERB
ajfa-11492	267	4	the	the	DET
ajfa-11492	267	5	number	number	NOUN
ajfa-11492	267	6	of	of	ADP
ajfa-11492	267	7	repetition	repetition	NOUN
ajfa-11492	267	8	of	of	ADP
ajfa-11492	267	9	every	every	DET
ajfa-11492	267	10	keyword	keyword	NOUN
ajfa-11492	267	11	,	,	PUNCT
ajfa-11492	267	12	which	which	PRON
ajfa-11492	267	13	results	result	VERB
ajfa-11492	267	14	with	with	ADP
ajfa-11492	267	15	147	147	NUM
ajfa-11492	267	16	different	different	ADJ
ajfa-11492	267	17	keywords	keyword	NOUN
ajfa-11492	267	18	.	.	PUNCT
ajfa-11492	268	1	then	then	ADV
ajfa-11492	268	2	we	we	PRON
ajfa-11492	268	3	grouped	group	VERB
ajfa-11492	268	4	different	different	ADJ
ajfa-11492	268	5	keywords	keyword	NOUN
ajfa-11492	268	6	under	under	ADP
ajfa-11492	268	7	25	25	NUM
ajfa-11492	268	8	different	different	ADJ
ajfa-11492	268	9	subfields	subfield	NOUN
ajfa-11492	268	10	given	give	VERB
ajfa-11492	268	11	in	in	ADP
ajfa-11492	268	12	table	table	NOUN
ajfa-11492	268	13	2	2	NUM
ajfa-11492	268	14	with	with	ADP
ajfa-11492	268	15	number	number	NOUN
ajfa-11492	268	16	of	of	ADP
ajfa-11492	268	17	keywords	keyword	NOUN
ajfa-11492	268	18	count	count	VERB
ajfa-11492	268	19	under	under	ADP
ajfa-11492	268	20	a	a	DET
ajfa-11492	268	21	specific	specific	ADJ
ajfa-11492	268	22	subfield	subfield	NOUN
ajfa-11492	268	23	.	.	PUNCT
ajfa-11492	268	24	table	table	NOUN
ajfa-11492	269	1	3	3	NUM
ajfa-11492	269	2	.	.	PUNCT
ajfa-11492	269	3	subfields	subfield	NOUN
ajfa-11492	269	4	with	with	ADP
ajfa-11492	269	5	the	the	DET
ajfa-11492	269	6	corresponding	corresponding	ADJ
ajfa-11492	269	7	number	number	NOUN
ajfa-11492	269	8	of	of	ADP
ajfa-11492	269	9	keywords	keyword	NOUN
ajfa-11492	269	10	count	count	VERB
ajfa-11492	269	11	subfields	subfield	NOUN
ajfa-11492	269	12	number	number	NOUN
ajfa-11492	269	13	of	of	ADP
ajfa-11492	269	14	keywords	keyword	NOUN
ajfa-11492	269	15	count	count	VERB
ajfa-11492	269	16	valuation	valuation	NOUN
ajfa-11492	269	17	86	86	NUM
ajfa-11492	269	18	earnings	earning	NOUN
ajfa-11492	269	19	management	management	NOUN
ajfa-11492	269	20	61	61	NUM
ajfa-11492	269	21	value	value	NOUN
ajfa-11492	269	22	relevance	relevance	NOUN
ajfa-11492	269	23	53	53	NUM
ajfa-11492	269	24	residual	residual	ADJ
ajfa-11492	269	25	income	income	NOUN
ajfa-11492	269	26	model	model	NOUN
ajfa-11492	269	27	42	42	NUM
ajfa-11492	269	28	forecasting	forecast	VERB
ajfa-11492	269	29	39	39	NUM
ajfa-11492	269	30	cost	cost	NOUN
ajfa-11492	269	31	of	of	ADP
ajfa-11492	269	32	capital	capital	NOUN
ajfa-11492	269	33	31	31	NUM
ajfa-11492	269	34	financial	financial	ADJ
ajfa-11492	269	35	reporting	reporting	NOUN
ajfa-11492	269	36	&	&	CCONJ
ajfa-11492	269	37	analysis	analysis	NOUN
ajfa-11492	269	38	30	30	NUM
ajfa-11492	269	39	capital	capital	NOUN
ajfa-11492	269	40	markets	market	NOUN
ajfa-11492	269	41	28	28	NUM
ajfa-11492	269	42	corporate	corporate	ADJ
ajfa-11492	269	43	governance	governance	NOUN
ajfa-11492	269	44	23	23	NUM
ajfa-11492	270	1	linear	linear	ADJ
ajfa-11492	270	2	information	information	NOUN
ajfa-11492	270	3	dynamics	dynamic	NOUN
ajfa-11492	270	4	22	22	NUM
ajfa-11492	270	5	intangible	intangible	ADJ
ajfa-11492	270	6	assets	asset	NOUN
ajfa-11492	270	7	22	22	NUM
ajfa-11492	270	8	accruals	accrual	NOUN
ajfa-11492	270	9	&	&	CCONJ
ajfa-11492	270	10	cash	cash	NOUN
ajfa-11492	270	11	flow	flow	NOUN
ajfa-11492	270	12	22	22	NUM
ajfa-11492	270	13	conservatism	conservatism	NOUN
ajfa-11492	270	14	20	20	NUM
ajfa-11492	270	15	ifrs	ifrs	NOUN
ajfa-11492	270	16	20	20	NUM
ajfa-11492	270	17	stock	stock	NOUN
ajfa-11492	270	18	risk	risk	NOUN
ajfa-11492	270	19	,	,	PUNCT
ajfa-11492	270	20	return	return	NOUN
ajfa-11492	270	21	,	,	PUNCT
ajfa-11492	270	22	and	and	CCONJ
ajfa-11492	270	23	price	price	VERB
ajfa-11492	270	24	19	19	NUM
ajfa-11492	270	25	information	information	NOUN
ajfa-11492	270	26	content	content	NOUN
ajfa-11492	270	27	18	18	NUM
ajfa-11492	270	28	clean	clean	ADJ
ajfa-11492	270	29	/	/	SYM
ajfa-11492	270	30	dirty	dirty	ADJ
ajfa-11492	270	31	surplus	surplus	NOUN
ajfa-11492	270	32	15	15	NUM
ajfa-11492	270	33	disclosure	disclosure	NOUN
ajfa-11492	270	34	12	12	NUM
ajfa-11492	270	35	fair	fair	ADJ
ajfa-11492	270	36	value	value	NOUN
ajfa-11492	270	37	12	12	NUM
ajfa-11492	270	38	book	book	NOUN
ajfa-11492	270	39	value	value	NOUN
ajfa-11492	270	40	12	12	NUM
ajfa-11492	270	41	profitability	profitability	NOUN
ajfa-11492	270	42	11	11	NUM
ajfa-11492	270	43	growth	growth	NOUN
ajfa-11492	270	44	10	10	NUM
ajfa-11492	270	45	dividend	dividend	NOUN
ajfa-11492	270	46	9	9	NUM
ajfa-11492	270	47	tax	tax	NOUN
ajfa-11492	270	48	6	6	NUM
ajfa-11492	270	49	interest	interest	NOUN
ajfa-11492	270	50	rates	rate	NOUN
ajfa-11492	270	51	4	4	NUM
ajfa-11492	270	52	others	other	NOUN
ajfa-11492	270	53	20	20	NUM
ajfa-11492	270	54	total	total	ADJ
ajfa-11492	270	55	647	647	NUM
ajfa-11492	270	56	table	table	NOUN
ajfa-11492	270	57	3	3	NUM
ajfa-11492	270	58	,	,	PUNCT
ajfa-11492	270	59	the	the	DET
ajfa-11492	270	60	keywords	keyword	NOUN
ajfa-11492	270	61	analysis	analysis	NOUN
ajfa-11492	270	62	provides	provide	VERB
ajfa-11492	270	63	an	an	DET
ajfa-11492	270	64	overview	overview	NOUN
ajfa-11492	270	65	that	that	SCONJ
ajfa-11492	270	66	how	how	SCONJ
ajfa-11492	270	67	the	the	DET
ajfa-11492	270	68	use	use	NOUN
ajfa-11492	270	69	of	of	ADP
ajfa-11492	270	70	o’95	o’95	NOUN
ajfa-11492	270	71	is	be	AUX
ajfa-11492	270	72	diversified	diversify	VERB
ajfa-11492	270	73	in	in	ADP
ajfa-11492	270	74	different	different	ADJ
ajfa-11492	270	75	subfields	subfield	NOUN
ajfa-11492	270	76	.	.	PUNCT
ajfa-11492	271	1	the	the	DET
ajfa-11492	271	2	most	most	ADV
ajfa-11492	271	3	affected	affect	VERB
ajfa-11492	271	4	subfield	subfield	NOUN
ajfa-11492	271	5	is	be	AUX
ajfa-11492	271	6	valuation	valuation	NOUN
ajfa-11492	271	7	followed	follow	VERB
ajfa-11492	271	8	by	by	ADP
ajfa-11492	271	9	earnings	earning	NOUN
ajfa-11492	271	10	management	management	NOUN
ajfa-11492	271	11	and	and	CCONJ
ajfa-11492	271	12	value	value	NOUN
ajfa-11492	271	13	relevance	relevance	NOUN
ajfa-11492	271	14	.	.	PUNCT
ajfa-11492	272	1	asian	asian	ADJ
ajfa-11492	272	2	journal	journal	PROPN
ajfa-11492	272	3	of	of	ADP
ajfa-11492	272	4	finance	finance	PROPN
ajfa-11492	272	5	&	&	CCONJ
ajfa-11492	272	6	accounting	accounting	PROPN
ajfa-11492	272	7	issn	issn	PROPN
ajfa-11492	272	8	1946	1946	NUM
ajfa-11492	272	9	-	-	PUNCT
ajfa-11492	272	10	052x	052x	PROPN
ajfa-11492	272	11	2017	2017	NUM
ajfa-11492	272	12	,	,	PUNCT
ajfa-11492	272	13	vol	vol	NOUN
ajfa-11492	272	14	.	.	NOUN
ajfa-11492	272	15	9	9	NUM
ajfa-11492	272	16	,	,	PUNCT
ajfa-11492	272	17	no	no	INTJ
ajfa-11492	272	18	.	.	NOUN
ajfa-11492	272	19	2	2	NUM
ajfa-11492	272	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	272	21	14	14	NUM
ajfa-11492	272	22	4.3	4.3	NUM
ajfa-11492	272	23	.	.	PUNCT
ajfa-11492	273	1	results	result	NOUN
ajfa-11492	273	2	and	and	CCONJ
ajfa-11492	273	3	discussion	discussion	NOUN
ajfa-11492	273	4	descriptive	descriptive	ADJ
ajfa-11492	273	5	statistical	statistical	ADJ
ajfa-11492	273	6	results	result	NOUN
ajfa-11492	273	7	shown	show	VERB
ajfa-11492	273	8	in	in	ADP
ajfa-11492	273	9	theprevious	theprevious	ADJ
ajfa-11492	273	10	section	section	NOUN
ajfa-11492	273	11	emerged	emerge	VERB
ajfa-11492	273	12	with	with	ADP
ajfa-11492	273	13	some	some	DET
ajfa-11492	273	14	observations	observation	NOUN
ajfa-11492	273	15	.	.	PUNCT
ajfa-11492	274	1	first	first	ADV
ajfa-11492	274	2	,	,	PUNCT
ajfa-11492	274	3	the	the	DET
ajfa-11492	274	4	keywords	keyword	NOUN
ajfa-11492	274	5	section	section	NOUN
ajfa-11492	274	6	highlights	highlight	NOUN
ajfa-11492	274	7	the	the	DET
ajfa-11492	274	8	diversified	diversified	ADJ
ajfa-11492	274	9	use	use	NOUN
ajfa-11492	274	10	of	of	ADP
ajfa-11492	274	11	o’95	o’95	NOUN
ajfa-11492	274	12	in	in	ADP
ajfa-11492	274	13	various	various	ADJ
ajfa-11492	274	14	subfields	subfield	NOUN
ajfa-11492	274	15	.	.	PUNCT
ajfa-11492	275	1	the	the	DET
ajfa-11492	275	2	several	several	ADJ
ajfa-11492	275	3	list	list	NOUN
ajfa-11492	275	4	comprises	comprise	VERB
ajfa-11492	275	5	the	the	DET
ajfa-11492	275	6	level	level	NOUN
ajfa-11492	275	7	of	of	ADP
ajfa-11492	275	8	influence	influence	NOUN
ajfa-11492	275	9	of	of	ADP
ajfa-11492	275	10	o’95	o’95	NOUN
ajfa-11492	275	11	on	on	ADP
ajfa-11492	275	12	individual	individual	ADJ
ajfa-11492	275	13	authors	author	NOUN
ajfa-11492	275	14	work	work	VERB
ajfa-11492	275	15	,	,	PUNCT
ajfa-11492	275	16	university	university	NOUN
ajfa-11492	275	17	,	,	PUNCT
ajfa-11492	275	18	and	and	CCONJ
ajfa-11492	275	19	country	country	NOUN
ajfa-11492	275	20	.	.	PUNCT
ajfa-11492	276	1	many	many	ADJ
ajfa-11492	276	2	of	of	ADP
ajfa-11492	276	3	these	these	DET
ajfa-11492	276	4	subfields	subfield	NOUN
ajfa-11492	276	5	are	be	AUX
ajfa-11492	276	6	connected	connect	VERB
ajfa-11492	276	7	by	by	ADP
ajfa-11492	276	8	researchers	researcher	NOUN
ajfa-11492	276	9	with	with	ADP
ajfa-11492	276	10	o’95	o’95	NOUN
ajfa-11492	276	11	for	for	ADP
ajfa-11492	276	12	theoretical	theoretical	ADJ
ajfa-11492	276	13	contributions	contribution	NOUN
ajfa-11492	276	14	that	that	PRON
ajfa-11492	276	15	are	be	AUX
ajfa-11492	276	16	related	relate	VERB
ajfa-11492	276	17	to	to	ADP
ajfa-11492	276	18	thefinancial	thefinancial	ADJ
ajfa-11492	276	19	topical	topical	ADJ
ajfa-11492	276	20	area	area	NOUN
ajfa-11492	276	21	.	.	PUNCT
ajfa-11492	277	1	while	while	SCONJ
ajfa-11492	277	2	other	other	ADJ
ajfa-11492	277	3	subfields	subfield	NOUN
ajfa-11492	277	4	are	be	AUX
ajfa-11492	277	5	useful	useful	ADJ
ajfa-11492	277	6	for	for	ADP
ajfa-11492	277	7	empirical	empirical	ADJ
ajfa-11492	277	8	contribution	contribution	NOUN
ajfa-11492	277	9	in	in	ADP
ajfa-11492	277	10	this	this	DET
ajfa-11492	277	11	area	area	NOUN
ajfa-11492	277	12	.	.	PUNCT
ajfa-11492	278	1	new	new	ADJ
ajfa-11492	278	2	researchersshould	researchersshould	AUX
ajfa-11492	278	3	be	be	AUX
ajfa-11492	278	4	conscious	conscious	ADJ
ajfa-11492	278	5	that	that	SCONJ
ajfa-11492	278	6	it	it	PRON
ajfa-11492	278	7	is	be	AUX
ajfa-11492	278	8	necessary	necessary	ADJ
ajfa-11492	278	9	to	to	PART
ajfa-11492	278	10	widen	widen	VERB
ajfa-11492	278	11	their	their	PRON
ajfa-11492	278	12	horizon	horizon	NOUN
ajfa-11492	278	13	of	of	ADP
ajfa-11492	278	14	financial	financial	ADJ
ajfa-11492	278	15	topical	topical	ADJ
ajfa-11492	278	16	research	research	NOUN
ajfa-11492	278	17	area	area	NOUN
ajfa-11492	278	18	in	in	ADP
ajfa-11492	278	19	different	different	ADJ
ajfa-11492	278	20	subfields	subfield	NOUN
ajfa-11492	278	21	.	.	PUNCT
ajfa-11492	279	1	second	second	ADJ
ajfa-11492	279	2	,	,	PUNCT
ajfa-11492	279	3	the	the	DET
ajfa-11492	279	4	citing	cite	VERB
ajfa-11492	279	5	papers	paper	NOUN
ajfa-11492	279	6	list	list	NOUN
ajfa-11492	279	7	is	be	AUX
ajfa-11492	279	8	dominated	dominate	VERB
ajfa-11492	279	9	by	by	ADP
ajfa-11492	279	10	jbfa	jbfa	PROPN
ajfa-11492	279	11	,	,	PUNCT
ajfa-11492	279	12	ras	ras	PROPN
ajfa-11492	279	13	,	,	PUNCT
ajfa-11492	279	14	tar	tar	NOUN
ajfa-11492	279	15	,	,	PUNCT
ajfa-11492	279	16	car	car	NOUN
ajfa-11492	279	17	and	and	CCONJ
ajfa-11492	279	18	jae	jae	PROPN
ajfa-11492	279	19	.	.	PUNCT
ajfa-11492	280	1	which	which	PRON
ajfa-11492	280	2	is	be	AUX
ajfa-11492	280	3	similar	similar	ADJ
ajfa-11492	280	4	to	to	ADP
ajfa-11492	280	5	previous	previous	ADJ
ajfa-11492	280	6	findings	finding	NOUN
ajfa-11492	280	7	,	,	PUNCT
ajfa-11492	280	8	usually	usually	ADV
ajfa-11492	280	9	being	be	AUX
ajfa-11492	280	10	considered	consider	VERB
ajfa-11492	280	11	in	in	ADP
ajfa-11492	280	12	top	top	ADJ
ajfa-11492	280	13	journals	journal	NOUN
ajfa-11492	280	14	of	of	ADP
ajfa-11492	280	15	accounting	accounting	NOUN
ajfa-11492	280	16	(	(	PUNCT
ajfa-11492	280	17	glover	glover	PROPN
ajfa-11492	280	18	et	et	PROPN
ajfa-11492	280	19	al	al	PROPN
ajfa-11492	280	20	.	.	PROPN
ajfa-11492	280	21	2012	2012	NUM
ajfa-11492	280	22	)	)	PUNCT
ajfa-11492	280	23	.	.	PUNCT
ajfa-11492	281	1	third	third	ADJ
ajfa-11492	281	2	,	,	PUNCT
ajfa-11492	281	3	precisely	precisely	ADV
ajfa-11492	281	4	universities	university	NOUN
ajfa-11492	281	5	of	of	ADP
ajfa-11492	281	6	us	we	PRON
ajfa-11492	281	7	and	and	CCONJ
ajfa-11492	281	8	ukare	ukare	VERB
ajfa-11492	281	9	highly	highly	ADV
ajfa-11492	281	10	passionate	passionate	ADJ
ajfa-11492	281	11	to	to	PART
ajfa-11492	281	12	work	work	VERB
ajfa-11492	281	13	on	on	ADP
ajfa-11492	281	14	improvement	improvement	NOUN
ajfa-11492	281	15	and	and	CCONJ
ajfa-11492	281	16	development	development	NOUN
ajfa-11492	281	17	in	in	ADP
ajfa-11492	281	18	o’95	o’95	PROPN
ajfa-11492	281	19	.	.	PUNCT
ajfa-11492	282	1	5	5	X
ajfa-11492	282	2	.	.	X
ajfa-11492	282	3	summary	summary	NOUN
ajfa-11492	282	4	and	and	CCONJ
ajfa-11492	282	5	conclusion	conclusion	NOUN
ajfa-11492	282	6	in	in	ADP
ajfa-11492	282	7	this	this	DET
ajfa-11492	282	8	paper	paper	NOUN
ajfa-11492	282	9	,	,	PUNCT
ajfa-11492	282	10	we	we	PRON
ajfa-11492	282	11	first	first	ADV
ajfa-11492	282	12	reviewed	review	VERB
ajfa-11492	282	13	the	the	DET
ajfa-11492	282	14	theoretical	theoretical	ADJ
ajfa-11492	282	15	and	and	CCONJ
ajfa-11492	282	16	empirical	empirical	ADJ
ajfa-11492	282	17	studies	study	NOUN
ajfa-11492	282	18	based	base	VERB
ajfa-11492	282	19	on	on	ADP
ajfa-11492	282	20	o’95	o’95	PROPN
ajfa-11492	282	21	.	.	PUNCT
ajfa-11492	283	1	we	we	PRON
ajfa-11492	283	2	have	have	AUX
ajfa-11492	283	3	discussed	discuss	VERB
ajfa-11492	283	4	theoretical	theoretical	ADJ
ajfa-11492	283	5	improvements	improvement	NOUN
ajfa-11492	283	6	associated	associate	VERB
ajfa-11492	283	7	with	with	ADP
ajfa-11492	283	8	each	each	DET
ajfa-11492	283	9	assumption	assumption	NOUN
ajfa-11492	283	10	of	of	ADP
ajfa-11492	283	11	o’95and	o’95and	INTJ
ajfa-11492	283	12	empirical	empirical	ADJ
ajfa-11492	283	13	testing	testing	NOUN
ajfa-11492	283	14	of	of	ADP
ajfa-11492	283	15	the	the	DET
ajfa-11492	283	16	model	model	NOUN
ajfa-11492	283	17	for	for	ADP
ajfa-11492	283	18	far	far	ADV
ajfa-11492	283	19	.	.	PUNCT
ajfa-11492	284	1	we	we	PRON
ajfa-11492	284	2	observed	observe	VERB
ajfa-11492	284	3	that	that	PRON
ajfa-11492	284	4	o’95encompassed	o’95encompasse	VERB
ajfa-11492	284	5	the	the	DET
ajfa-11492	284	6	literature	literature	NOUN
ajfa-11492	284	7	on	on	ADP
ajfa-11492	284	8	valuation	valuation	NOUN
ajfa-11492	284	9	of	of	ADP
ajfa-11492	284	10	firm	firm	NOUN
ajfa-11492	284	11	through	through	ADP
ajfa-11492	284	12	accounting	accounting	NOUN
ajfa-11492	284	13	information	information	NOUN
ajfa-11492	284	14	.	.	PUNCT
ajfa-11492	285	1	the	the	DET
ajfa-11492	285	2	acceptance	acceptance	NOUN
ajfa-11492	285	3	of	of	ADP
ajfa-11492	285	4	the	the	DET
ajfa-11492	285	5	model	model	NOUN
ajfa-11492	285	6	can	can	AUX
ajfa-11492	285	7	be	be	AUX
ajfa-11492	285	8	justified	justify	VERB
ajfa-11492	285	9	by	by	ADP
ajfa-11492	285	10	successive	successive	ADJ
ajfa-11492	285	11	theoretical	theoretical	ADJ
ajfa-11492	285	12	studies	study	NOUN
ajfa-11492	285	13	discussed	discuss	VERB
ajfa-11492	285	14	on	on	ADP
ajfa-11492	285	15	o’95	o’95	PROPN
ajfa-11492	285	16	.	.	PUNCT
ajfa-11492	286	1	linear	linear	ADJ
ajfa-11492	286	2	information	information	NOUN
ajfa-11492	286	3	dynamics	dynamic	NOUN
ajfa-11492	286	4	is	be	AUX
ajfa-11492	286	5	observed	observe	VERB
ajfa-11492	286	6	one	one	NUM
ajfa-11492	286	7	of	of	ADP
ajfa-11492	286	8	the	the	DET
ajfa-11492	286	9	major	major	ADJ
ajfa-11492	286	10	input	input	NOUN
ajfa-11492	286	11	of	of	ADP
ajfa-11492	286	12	o’95	o’95	NOUN
ajfa-11492	286	13	and	and	CCONJ
ajfa-11492	286	14	this	this	DET
ajfa-11492	286	15	dynamics	dynamic	NOUN
ajfa-11492	286	16	have	have	VERB
ajfa-11492	286	17	potentials	potential	NOUN
ajfa-11492	286	18	to	to	ADP
ajfa-11492	286	19	future	future	ADJ
ajfa-11492	286	20	research	research	NOUN
ajfa-11492	286	21	for	for	ADP
ajfa-11492	286	22	more	more	ADV
ajfa-11492	286	23	accurate	accurate	ADJ
ajfa-11492	286	24	prediction	prediction	NOUN
ajfa-11492	286	25	of	of	ADP
ajfa-11492	286	26	abnormal	abnormal	ADJ
ajfa-11492	286	27	earnings	earning	NOUN
ajfa-11492	286	28	.	.	PUNCT
ajfa-11492	287	1	whereas	whereas	SCONJ
ajfa-11492	287	2	,	,	PUNCT
ajfa-11492	287	3	csr	csr	NOUN
ajfa-11492	287	4	and“other	and“other	PROPN
ajfa-11492	287	5	information	information	NOUN
ajfa-11492	287	6	”	"	PUNCT
ajfa-11492	287	7	variable	variable	NOUN
ajfa-11492	287	8	are	be	AUX
ajfa-11492	287	9	the	the	DET
ajfa-11492	287	10	major	major	ADJ
ajfa-11492	287	11	limitations	limitation	NOUN
ajfa-11492	287	12	of	of	ADP
ajfa-11492	287	13	the	the	DET
ajfa-11492	287	14	model	model	NOUN
ajfa-11492	287	15	.	.	PUNCT
ajfa-11492	288	1	even	even	ADV
ajfa-11492	288	2	from	from	ADP
ajfa-11492	288	3	theempirical	theempirical	ADJ
ajfa-11492	288	4	point	point	NOUN
ajfa-11492	288	5	of	of	ADP
ajfa-11492	288	6	view	view	NOUN
ajfa-11492	288	7	,	,	PUNCT
ajfa-11492	288	8	the	the	DET
ajfa-11492	288	9	model	model	NOUN
ajfa-11492	288	10	lacked	lack	VERB
ajfa-11492	288	11	its	its	PRON
ajfa-11492	288	12	validity	validity	NOUN
ajfa-11492	288	13	because	because	SCONJ
ajfa-11492	288	14	of	of	ADP
ajfa-11492	288	15	required	require	VERB
ajfa-11492	288	16	practical	practical	ADJ
ajfa-11492	288	17	possibility	possibility	NOUN
ajfa-11492	288	18	of	of	ADP
ajfa-11492	288	19	csr	csr	X
ajfa-11492	288	20	in	in	ADP
ajfa-11492	288	21	accounting	accounting	NOUN
ajfa-11492	288	22	and	and	CCONJ
ajfa-11492	288	23	undefined	undefined	ADJ
ajfa-11492	288	24	“	"	PUNCT
ajfa-11492	288	25	other	other	ADJ
ajfa-11492	288	26	information	information	NOUN
ajfa-11492	288	27	”	"	PUNCT
ajfa-11492	288	28	variable	variable	NOUN
ajfa-11492	288	29	.	.	PUNCT
ajfa-11492	289	1	future	future	ADJ
ajfa-11492	289	2	research	research	NOUN
ajfa-11492	289	3	is	be	AUX
ajfa-11492	289	4	needed	need	VERB
ajfa-11492	289	5	to	to	PART
ajfa-11492	289	6	fix	fix	VERB
ajfa-11492	289	7	this	this	DET
ajfa-11492	289	8	variable	variable	NOUN
ajfa-11492	289	9	in	in	ADP
ajfa-11492	289	10	order	order	NOUN
ajfa-11492	289	11	to	to	PART
ajfa-11492	289	12	make	make	VERB
ajfa-11492	289	13	this	this	DET
ajfa-11492	289	14	model	model	NOUN
ajfa-11492	289	15	more	more	ADV
ajfa-11492	289	16	robust	robust	ADJ
ajfa-11492	289	17	for	for	ADP
ajfa-11492	289	18	valuation	valuation	NOUN
ajfa-11492	289	19	purpose.finally	purpose.finally	ADV
ajfa-11492	289	20	,	,	PUNCT
ajfa-11492	289	21	we	we	PRON
ajfa-11492	289	22	conclude	conclude	VERB
ajfa-11492	289	23	that	that	SCONJ
ajfa-11492	289	24	the	the	DET
ajfa-11492	289	25	research	research	NOUN
ajfa-11492	289	26	on	on	ADP
ajfa-11492	289	27	o’95	o’95	NOUN
ajfa-11492	289	28	is	be	AUX
ajfa-11492	289	29	moving	move	VERB
ajfa-11492	289	30	towards	towards	ADP
ajfa-11492	289	31	robustness	robustness	NOUN
ajfa-11492	289	32	,	,	PUNCT
ajfa-11492	289	33	and	and	CCONJ
ajfa-11492	289	34	more	more	ADJ
ajfa-11492	289	35	extensions	extension	NOUN
ajfa-11492	289	36	are	be	AUX
ajfa-11492	289	37	required	require	VERB
ajfa-11492	289	38	to	to	PART
ajfa-11492	289	39	fix	fix	VERB
ajfa-11492	289	40	some	some	PRON
ajfa-11492	289	41	more	more	ADJ
ajfa-11492	289	42	issues	issue	NOUN
ajfa-11492	289	43	like	like	ADP
ajfa-11492	289	44	conservatism	conservatism	NOUN
ajfa-11492	289	45	,	,	PUNCT
ajfa-11492	289	46	clean	clean	ADJ
ajfa-11492	289	47	surplus	surplus	NOUN
ajfa-11492	289	48	,	,	PUNCT
ajfa-11492	289	49	other	other	ADJ
ajfa-11492	289	50	information	information	NOUN
ajfa-11492	289	51	,	,	PUNCT
ajfa-11492	289	52	etc	etc	X
ajfa-11492	289	53	.	.	X
ajfa-11492	290	1	the	the	DET
ajfa-11492	290	2	success	success	NOUN
ajfa-11492	290	3	of	of	ADP
ajfa-11492	290	4	o’95	o’95	NOUN
ajfa-11492	290	5	can	can	AUX
ajfa-11492	290	6	also	also	ADV
ajfa-11492	290	7	be	be	AUX
ajfa-11492	290	8	verified	verify	VERB
ajfa-11492	290	9	by	by	ADP
ajfa-11492	290	10	bibliometric	bibliometric	ADJ
ajfa-11492	290	11	facts	fact	NOUN
ajfa-11492	290	12	of	of	ADP
ajfa-11492	290	13	o’95	o’95	NOUN
ajfa-11492	290	14	like	like	ADP
ajfa-11492	290	15	average	average	ADJ
ajfa-11492	290	16	rate	rate	NOUN
ajfa-11492	290	17	of	of	ADP
ajfa-11492	290	18	citation	citation	NOUN
ajfa-11492	290	19	in	in	ADP
ajfa-11492	290	20	reputed	reputed	ADJ
ajfa-11492	290	21	journals	journal	NOUN
ajfa-11492	290	22	of	of	ADP
ajfa-11492	290	23	accounting	accounting	NOUN
ajfa-11492	290	24	research	research	NOUN
ajfa-11492	290	25	.	.	PUNCT
ajfa-11492	291	1	as	as	ADV
ajfa-11492	291	2	far	far	ADV
ajfa-11492	291	3	as	as	SCONJ
ajfa-11492	291	4	the	the	DET
ajfa-11492	291	5	bibliometric	bibliometric	ADJ
ajfa-11492	291	6	analysis	analysis	NOUN
ajfa-11492	291	7	is	be	AUX
ajfa-11492	291	8	concerned	concern	VERB
ajfa-11492	291	9	about	about	ADP
ajfa-11492	291	10	o’95through	o’95through	NOUN
ajfa-11492	291	11	citing	cite	VERB
ajfa-11492	291	12	papers	paper	NOUN
ajfa-11492	291	13	analysis	analysis	NOUN
ajfa-11492	291	14	we	we	PRON
ajfa-11492	291	15	find	find	VERB
ajfa-11492	291	16	thatlandsman	thatlandsman	NOUN
ajfa-11492	291	17	,	,	PUNCT
ajfa-11492	291	18	w.r	w.r	PROPN
ajfa-11492	291	19	.	.	PROPN
ajfa-11492	291	20	,	,	PUNCT
ajfa-11492	291	21	stanford	stanford	PROPN
ajfa-11492	291	22	university	university	PROPN
ajfa-11492	291	23	&	&	CCONJ
ajfa-11492	291	24	lancaster	lancaster	PROPN
ajfa-11492	291	25	university	university	PROPN
ajfa-11492	291	26	,	,	PUNCT
ajfa-11492	291	27	and	and	CCONJ
ajfa-11492	291	28	united	united	PROPN
ajfa-11492	291	29	states	states	PROPN
ajfa-11492	291	30	are	be	AUX
ajfa-11492	291	31	at	at	ADP
ajfa-11492	291	32	the	the	DET
ajfa-11492	291	33	top	top	NOUN
ajfa-11492	291	34	among	among	ADP
ajfa-11492	291	35	individual	individual	ADJ
ajfa-11492	291	36	authors	author	NOUN
ajfa-11492	291	37	,	,	PUNCT
ajfa-11492	291	38	university	university	NOUN
ajfa-11492	291	39	,	,	PUNCT
ajfa-11492	291	40	and	and	CCONJ
ajfa-11492	291	41	country	country	NOUN
ajfa-11492	291	42	list	list	NOUN
ajfa-11492	291	43	in	in	ADP
ajfa-11492	291	44	respective	respective	ADJ
ajfa-11492	291	45	categories	category	NOUN
ajfa-11492	291	46	.	.	PUNCT
ajfa-11492	292	1	and	and	CCONJ
ajfa-11492	292	2	through	through	ADP
ajfa-11492	292	3	keywords	keyword	NOUN
ajfa-11492	292	4	count	count	VERB
ajfa-11492	292	5	analysis	analysis	NOUN
ajfa-11492	292	6	we	we	PRON
ajfa-11492	292	7	find	find	VERB
ajfa-11492	292	8	the	the	DET
ajfa-11492	292	9	diversified	diversified	ADJ
ajfa-11492	292	10	involvement	involvement	NOUN
ajfa-11492	292	11	and	and	CCONJ
ajfa-11492	292	12	use	use	NOUN
ajfa-11492	292	13	of	of	ADP
ajfa-11492	292	14	o’95	o’95	NOUN
ajfa-11492	292	15	in	in	ADP
ajfa-11492	292	16	various	various	ADJ
ajfa-11492	292	17	subfields	subfield	NOUN
ajfa-11492	292	18	.	.	PUNCT
ajfa-11492	293	1	valuation	valuation	NOUN
ajfa-11492	293	2	,	,	PUNCT
ajfa-11492	293	3	earning	earn	VERB
ajfa-11492	293	4	management	management	NOUN
ajfa-11492	293	5	,	,	PUNCT
ajfa-11492	293	6	and	and	CCONJ
ajfa-11492	293	7	value	value	NOUN
ajfa-11492	293	8	relevance	relevance	NOUN
ajfa-11492	293	9	are	be	AUX
ajfa-11492	293	10	the	the	DET
ajfa-11492	293	11	most	most	ADV
ajfa-11492	293	12	affected	affected	ADJ
ajfa-11492	293	13	subfield	subfield	NOUN
ajfa-11492	293	14	by	by	ADP
ajfa-11492	293	15	o’95	o’95	PROPN
ajfa-11492	293	16	.	.	PUNCT
ajfa-11492	294	1	the	the	DET
ajfa-11492	294	2	primary	primary	ADJ
ajfa-11492	294	3	limitation	limitation	NOUN
ajfa-11492	294	4	of	of	ADP
ajfa-11492	294	5	this	this	DET
ajfa-11492	294	6	study	study	NOUN
ajfa-11492	294	7	is	be	AUX
ajfa-11492	294	8	that	that	SCONJ
ajfa-11492	294	9	the	the	DET
ajfa-11492	294	10	bibliometric	bibliometric	ADJ
ajfa-11492	294	11	facts	fact	NOUN
ajfa-11492	294	12	are	be	AUX
ajfa-11492	294	13	limited	limit	VERB
ajfa-11492	294	14	to	to	ADP
ajfa-11492	294	15	citing	cite	VERB
ajfa-11492	294	16	papers	paper	NOUN
ajfa-11492	294	17	of	of	ADP
ajfa-11492	294	18	given	give	VERB
ajfa-11492	294	19	twelve	twelve	NUM
ajfa-11492	294	20	journals.the	journals.the	DET
ajfa-11492	294	21	scope	scope	NOUN
ajfa-11492	294	22	to	to	PART
ajfa-11492	294	23	extend	extend	VERB
ajfa-11492	294	24	our	our	PRON
ajfa-11492	294	25	work	work	NOUN
ajfa-11492	294	26	for	for	ADP
ajfa-11492	294	27	future	future	ADJ
ajfa-11492	294	28	research	research	NOUN
ajfa-11492	294	29	isthrough	isthrough	ADJ
ajfa-11492	294	30	comparison	comparison	NOUN
ajfa-11492	294	31	of	of	ADP
ajfa-11492	294	32	alternative	alternative	ADJ
ajfa-11492	294	33	valuation	valuation	NOUN
ajfa-11492	294	34	model	model	NOUN
ajfa-11492	294	35	with	with	ADP
ajfa-11492	294	36	respect	respect	NOUN
ajfa-11492	294	37	to	to	ADP
ajfa-11492	294	38	theoretical	theoretical	ADJ
ajfa-11492	294	39	,	,	PUNCT
ajfa-11492	294	40	empirical	empirical	ADJ
ajfa-11492	294	41	,	,	PUNCT
ajfa-11492	294	42	and	and	CCONJ
ajfa-11492	294	43	bibliometric	bibliometric	ADJ
ajfa-11492	294	44	facts	fact	NOUN
ajfa-11492	294	45	.	.	PUNCT
ajfa-11492	295	1	asian	asian	ADJ
ajfa-11492	295	2	journal	journal	PROPN
ajfa-11492	295	3	of	of	ADP
ajfa-11492	295	4	finance	finance	PROPN
ajfa-11492	295	5	&	&	CCONJ
ajfa-11492	295	6	accounting	accounting	PROPN
ajfa-11492	295	7	issn	issn	PROPN
ajfa-11492	295	8	1946	1946	NUM
ajfa-11492	295	9	-	-	PUNCT
ajfa-11492	295	10	052x	052x	PROPN
ajfa-11492	295	11	2017	2017	NUM
ajfa-11492	295	12	,	,	PUNCT
ajfa-11492	295	13	vol	vol	NOUN
ajfa-11492	295	14	.	.	NOUN
ajfa-11492	295	15	9	9	NUM
ajfa-11492	295	16	,	,	PUNCT
ajfa-11492	295	17	no	no	NOUN
ajfa-11492	295	18	.	.	NOUN
ajfa-11492	295	19	2	2	NUM
ajfa-11492	295	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	295	21	15	15	NUM
ajfa-11492	295	22	references	reference	NOUN
ajfa-11492	295	23	ang	ang	PROPN
ajfa-11492	295	24	,	,	PUNCT
ajfa-11492	295	25	a.	a.	PROPN
ajfa-11492	295	26	,	,	PUNCT
ajfa-11492	295	27	&	&	CCONJ
ajfa-11492	295	28	liu	liu	PROPN
ajfa-11492	295	29	,	,	PUNCT
ajfa-11492	295	30	j.	j.	PROPN
ajfa-11492	295	31	(	(	PUNCT
ajfa-11492	295	32	2001	2001	NUM
ajfa-11492	295	33	)	)	PUNCT
ajfa-11492	295	34	.	.	PUNCT
ajfa-11492	296	1	a	a	DET
ajfa-11492	296	2	general	general	ADJ
ajfa-11492	296	3	affine	affine	NOUN
ajfa-11492	296	4	earnings	earning	NOUN
ajfa-11492	296	5	valuation	valuation	NOUN
ajfa-11492	296	6	model	model	NOUN
ajfa-11492	296	7	.	.	PUNCT
ajfa-11492	297	1	review	review	NOUN
ajfa-11492	297	2	of	of	ADP
ajfa-11492	297	3	accounting	accounting	NOUN
ajfa-11492	297	4	studies	study	NOUN
ajfa-11492	297	5	,	,	PUNCT
ajfa-11492	297	6	6(4	6(4	NOUN
ajfa-11492	297	7	)	)	PUNCT
ajfa-11492	297	8	,	,	PUNCT
ajfa-11492	297	9	397	397	NUM
ajfa-11492	297	10	-	-	SYM
ajfa-11492	297	11	425	425	NUM
ajfa-11492	297	12	.	.	PUNCT
ajfa-11492	298	1	https://doi.org/10.1023/a:1012497814339	https://doi.org/10.1023/a:1012497814339	PROPN
ajfa-11492	298	2	ashton	ashton	PROPN
ajfa-11492	298	3	,	,	PUNCT
ajfa-11492	298	4	d.	d.	PROPN
ajfa-11492	298	5	,	,	PUNCT
ajfa-11492	298	6	&	&	CCONJ
ajfa-11492	298	7	wang	wang	PROPN
ajfa-11492	298	8	,	,	PUNCT
ajfa-11492	298	9	p.	p.	PROPN
ajfa-11492	298	10	(	(	PUNCT
ajfa-11492	298	11	2013	2013	NUM
ajfa-11492	298	12	)	)	PUNCT
ajfa-11492	298	13	.	.	PUNCT
ajfa-11492	299	1	valuation	valuation	PROPN
ajfa-11492	299	2	weights	weight	NOUN
ajfa-11492	299	3	,	,	PUNCT
ajfa-11492	299	4	linear	linear	ADJ
ajfa-11492	299	5	dynamics	dynamic	NOUN
ajfa-11492	299	6	,	,	PUNCT
ajfa-11492	299	7	and	and	CCONJ
ajfa-11492	299	8	accounting	accounting	NOUN
ajfa-11492	299	9	conservatism	conservatism	NOUN
ajfa-11492	299	10	:	:	PUNCT
ajfa-11492	299	11	an	an	DET
ajfa-11492	299	12	empirical	empirical	ADJ
ajfa-11492	299	13	analysis	analysis	NOUN
ajfa-11492	299	14	.	.	PUNCT
ajfa-11492	300	1	journal	journal	PROPN
ajfa-11492	300	2	of	of	ADP
ajfa-11492	300	3	business	business	NOUN
ajfa-11492	300	4	finance	finance	PROPN
ajfa-11492	300	5	&	&	CCONJ
ajfa-11492	300	6	accounting	accounting	PROPN
ajfa-11492	300	7	,	,	PUNCT
ajfa-11492	300	8	40(1	40(1	NOUN
ajfa-11492	300	9	-	-	SYM
ajfa-11492	300	10	2	2	NUM
ajfa-11492	300	11	)	)	PUNCT
ajfa-11492	300	12	,	,	PUNCT
ajfa-11492	300	13	1	1	NUM
ajfa-11492	300	14	-	-	SYM
ajfa-11492	300	15	25	25	NUM
ajfa-11492	300	16	.	.	PUNCT
ajfa-11492	301	1	https://doi.org/10.1111/jbfa.12001	https://doi.org/10.1111/jbfa.12001	PROPN
ajfa-11492	301	2	balachandran	balachandran	PROPN
ajfa-11492	301	3	,	,	PUNCT
ajfa-11492	301	4	s.	s.	PROPN
ajfa-11492	301	5	,	,	PUNCT
ajfa-11492	301	6	&	&	CCONJ
ajfa-11492	301	7	mohanram	mohanram	PROPN
ajfa-11492	301	8	,	,	PUNCT
ajfa-11492	301	9	p.	p.	NOUN
ajfa-11492	301	10	(	(	PUNCT
ajfa-11492	301	11	2011	2011	NUM
ajfa-11492	301	12	)	)	PUNCT
ajfa-11492	301	13	.	.	PUNCT
ajfa-11492	302	1	using	use	VERB
ajfa-11492	302	2	residual	residual	ADJ
ajfa-11492	302	3	income	income	NOUN
ajfa-11492	302	4	to	to	PART
ajfa-11492	302	5	refine	refine	VERB
ajfa-11492	302	6	the	the	DET
ajfa-11492	302	7	relationship	relationship	NOUN
ajfa-11492	302	8	between	between	ADP
ajfa-11492	302	9	earnings	earning	NOUN
ajfa-11492	302	10	growth	growth	NOUN
ajfa-11492	302	11	and	and	CCONJ
ajfa-11492	302	12	stock	stock	NOUN
ajfa-11492	302	13	returns	return	NOUN
ajfa-11492	302	14	.	.	PUNCT
ajfa-11492	303	1	review	review	NOUN
ajfa-11492	303	2	of	of	ADP
ajfa-11492	303	3	accounting	accounting	NOUN
ajfa-11492	303	4	studies	study	NOUN
ajfa-11492	303	5	,	,	PUNCT
ajfa-11492	303	6	17(1	17(1	NUM
ajfa-11492	303	7	)	)	PUNCT
ajfa-11492	303	8	,	,	PUNCT
ajfa-11492	303	9	134	134	NUM
ajfa-11492	303	10	-	-	SYM
ajfa-11492	303	11	165	165	NUM
ajfa-11492	303	12	.	.	PUNCT
ajfa-11492	304	1	https://doi.org/10.1007/s11142-011-9168-1	https://doi.org/10.1007/s11142-011-9168-1	PROPN
ajfa-11492	304	2	ball	ball	PROPN
ajfa-11492	304	3	,	,	PUNCT
ajfa-11492	304	4	r.	r.	PROPN
ajfa-11492	304	5	,	,	PUNCT
ajfa-11492	304	6	&	&	CCONJ
ajfa-11492	304	7	brown	brown	PROPN
ajfa-11492	304	8	,	,	PUNCT
ajfa-11492	304	9	p.	p.	NOUN
ajfa-11492	304	10	(	(	PUNCT
ajfa-11492	304	11	1968	1968	NUM
ajfa-11492	304	12	)	)	PUNCT
ajfa-11492	304	13	.	.	PUNCT
ajfa-11492	305	1	an	an	DET
ajfa-11492	305	2	empirical	empirical	ADJ
ajfa-11492	305	3	evaluation	evaluation	NOUN
ajfa-11492	305	4	of	of	ADP
ajfa-11492	305	5	accounting	accounting	NOUN
ajfa-11492	305	6	income	income	NOUN
ajfa-11492	305	7	numbers	number	NOUN
ajfa-11492	305	8	.	.	PUNCT
ajfa-11492	306	1	journal	journal	NOUN
ajfa-11492	306	2	of	of	ADP
ajfa-11492	306	3	accounting	accounting	NOUN
ajfa-11492	306	4	research	research	NOUN
ajfa-11492	306	5	,	,	PUNCT
ajfa-11492	306	6	6(2	6(2	NUM
ajfa-11492	306	7	)	)	PUNCT
ajfa-11492	306	8	,	,	PUNCT
ajfa-11492	306	9	159	159	NUM
ajfa-11492	306	10	.	.	PUNCT
ajfa-11492	307	1	https://doi.org/10.2307/2490232	https://doi.org/10.2307/2490232	PROPN
ajfa-11492	307	2	ballas	ballas	PROPN
ajfa-11492	307	3	,	,	PUNCT
ajfa-11492	307	4	a.	a.	NOUN
ajfa-11492	307	5	a.	a.	PROPN
ajfa-11492	307	6	,	,	PUNCT
ajfa-11492	307	7	&	&	CCONJ
ajfa-11492	307	8	hevas	hevas	PROPN
ajfa-11492	307	9	,	,	PUNCT
ajfa-11492	307	10	d.	d.	PROPN
ajfa-11492	307	11	l.	l.	PROPN
ajfa-11492	307	12	(	(	PUNCT
ajfa-11492	307	13	2005	2005	NUM
ajfa-11492	307	14	)	)	PUNCT
ajfa-11492	307	15	.	.	PUNCT
ajfa-11492	308	1	differences	difference	NOUN
ajfa-11492	308	2	in	in	ADP
ajfa-11492	308	3	the	the	DET
ajfa-11492	308	4	valuation	valuation	NOUN
ajfa-11492	308	5	of	of	ADP
ajfa-11492	308	6	earnings	earning	NOUN
ajfa-11492	308	7	and	and	CCONJ
ajfa-11492	308	8	book	book	NOUN
ajfa-11492	308	9	value	value	NOUN
ajfa-11492	308	10	:	:	PUNCT
ajfa-11492	308	11	regulation	regulation	NOUN
ajfa-11492	308	12	effects	effect	NOUN
ajfa-11492	308	13	or	or	CCONJ
ajfa-11492	308	14	industry	industry	NOUN
ajfa-11492	308	15	effects	effect	NOUN
ajfa-11492	308	16	?	?	PUNCT
ajfa-11492	309	1	the	the	DET
ajfa-11492	309	2	international	international	ADJ
ajfa-11492	309	3	journal	journal	NOUN
ajfa-11492	309	4	of	of	ADP
ajfa-11492	309	5	accounting	accounting	NOUN
ajfa-11492	309	6	,	,	PUNCT
ajfa-11492	309	7	40(4	40(4	NUM
ajfa-11492	309	8	)	)	PUNCT
ajfa-11492	309	9	,	,	PUNCT
ajfa-11492	309	10	363	363	NUM
ajfa-11492	309	11	-	-	SYM
ajfa-11492	309	12	389	389	NUM
ajfa-11492	309	13	.	.	PUNCT
ajfa-11492	310	1	https://doi.org/10.1016/j.intacc.2005.06.007	https://doi.org/10.1016/j.intacc.2005.06.007	PROPN
ajfa-11492	310	2	barker	barker	PROPN
ajfa-11492	310	3	,	,	PUNCT
ajfa-11492	310	4	r.	r.	PROPN
ajfa-11492	310	5	(	(	PUNCT
ajfa-11492	310	6	2004	2004	NUM
ajfa-11492	310	7	)	)	PUNCT
ajfa-11492	310	8	.	.	PUNCT
ajfa-11492	311	1	reporting	report	VERB
ajfa-11492	311	2	financial	financial	ADJ
ajfa-11492	311	3	performance	performance	NOUN
ajfa-11492	311	4	.	.	PUNCT
ajfa-11492	312	1	accounting	accounting	NOUN
ajfa-11492	312	2	horizons	horizon	NOUN
ajfa-11492	312	3	,	,	PUNCT
ajfa-11492	312	4	18(2	18(2	NUM
ajfa-11492	312	5	)	)	PUNCT
ajfa-11492	312	6	,	,	PUNCT
ajfa-11492	312	7	157	157	NUM
ajfa-11492	312	8	-	-	SYM
ajfa-11492	312	9	172	172	NUM
ajfa-11492	312	10	.	.	PUNCT
ajfa-11492	313	1	https://doi.org/10.2308/acch.2004.18.2.157	https://doi.org/10.2308/acch.2004.18.2.157	PROPN
ajfa-11492	313	2	barth	barth	PROPN
ajfa-11492	313	3	,	,	PUNCT
ajfa-11492	313	4	m.	m.	NOUN
ajfa-11492	313	5	,	,	PUNCT
ajfa-11492	313	6	beaver	beaver	PROPN
ajfa-11492	313	7	,	,	PUNCT
ajfa-11492	313	8	w.	w.	PROPN
ajfa-11492	313	9	,	,	PUNCT
ajfa-11492	313	10	hand	hand	PROPN
ajfa-11492	313	11	,	,	PUNCT
ajfa-11492	313	12	j.	j.	PROPN
ajfa-11492	313	13	,	,	PUNCT
ajfa-11492	313	14	&	&	CCONJ
ajfa-11492	313	15	landsman	landsman	PROPN
ajfa-11492	313	16	,	,	PUNCT
ajfa-11492	313	17	w.	w.	PROPN
ajfa-11492	313	18	(	(	PUNCT
ajfa-11492	313	19	1999	1999	NUM
ajfa-11492	313	20	)	)	PUNCT
ajfa-11492	313	21	.	.	PUNCT
ajfa-11492	314	1	accruals	accrual	NOUN
ajfa-11492	314	2	,	,	PUNCT
ajfa-11492	314	3	cash	cash	NOUN
ajfa-11492	314	4	flows	flow	NOUN
ajfa-11492	314	5	,	,	PUNCT
ajfa-11492	314	6	and	and	CCONJ
ajfa-11492	314	7	equity	equity	NOUN
ajfa-11492	314	8	values	value	NOUN
ajfa-11492	314	9	.	.	PUNCT
ajfa-11492	315	1	review	review	NOUN
ajfa-11492	315	2	of	of	ADP
ajfa-11492	315	3	accounting	accounting	NOUN
ajfa-11492	315	4	studies	study	NOUN
ajfa-11492	315	5	,	,	PUNCT
ajfa-11492	315	6	4(3/4	4(3/4	NUM
ajfa-11492	315	7	)	)	PUNCT
ajfa-11492	315	8	,	,	PUNCT
ajfa-11492	315	9	205	205	NUM
ajfa-11492	315	10	-	-	SYM
ajfa-11492	315	11	229	229	NUM
ajfa-11492	315	12	.	.	PUNCT
ajfa-11492	316	1	https://doi.org/10.1023/a:1009630100586	https://doi.org/10.1023/a:1009630100586	PROPN
ajfa-11492	316	2	barth	barth	PROPN
ajfa-11492	316	3	,	,	PUNCT
ajfa-11492	316	4	m.	m.	PROPN
ajfa-11492	316	5	e.	e.	PROPN
ajfa-11492	316	6	,	,	PUNCT
ajfa-11492	316	7	beaver	beaver	PROPN
ajfa-11492	316	8	,	,	PUNCT
ajfa-11492	316	9	w.	w.	PROPN
ajfa-11492	316	10	h.	h.	PROPN
ajfa-11492	316	11	,	,	PUNCT
ajfa-11492	316	12	hand	hand	PROPN
ajfa-11492	316	13	,	,	PUNCT
ajfa-11492	316	14	j.	j.	PROPN
ajfa-11492	316	15	r.	r.	PROPN
ajfa-11492	316	16	,	,	PUNCT
ajfa-11492	316	17	&	&	CCONJ
ajfa-11492	316	18	landsman	landsman	PROPN
ajfa-11492	316	19	,	,	PUNCT
ajfa-11492	316	20	w.	w.	PROPN
ajfa-11492	316	21	r.	r.	PROPN
ajfa-11492	316	22	(	(	PUNCT
ajfa-11492	316	23	2005	2005	NUM
ajfa-11492	316	24	)	)	PUNCT
ajfa-11492	316	25	.	.	PUNCT
ajfa-11492	317	1	accruals	accrual	NOUN
ajfa-11492	317	2	,	,	PUNCT
ajfa-11492	317	3	accounting	accounting	NOUN
ajfa-11492	317	4	-	-	PUNCT
ajfa-11492	317	5	based	base	VERB
ajfa-11492	317	6	valuation	valuation	NOUN
ajfa-11492	317	7	models	model	NOUN
ajfa-11492	317	8	,	,	PUNCT
ajfa-11492	317	9	and	and	CCONJ
ajfa-11492	317	10	the	the	DET
ajfa-11492	317	11	prediction	prediction	NOUN
ajfa-11492	317	12	of	of	ADP
ajfa-11492	317	13	equity	equity	NOUN
ajfa-11492	317	14	values	value	NOUN
ajfa-11492	317	15	.	.	PUNCT
ajfa-11492	318	1	journal	journal	NOUN
ajfa-11492	318	2	of	of	ADP
ajfa-11492	318	3	accounting	accounting	NOUN
ajfa-11492	318	4	,	,	PUNCT
ajfa-11492	318	5	auditing	auditing	NOUN
ajfa-11492	318	6	&	&	CCONJ
ajfa-11492	318	7	finance	finance	NOUN
ajfa-11492	318	8	,	,	PUNCT
ajfa-11492	318	9	20(4	20(4	NOUN
ajfa-11492	318	10	)	)	PUNCT
ajfa-11492	318	11	,	,	PUNCT
ajfa-11492	318	12	311	311	NUM
ajfa-11492	318	13	-	-	SYM
ajfa-11492	318	14	345	345	NUM
ajfa-11492	318	15	.	.	PUNCT
ajfa-11492	319	1	https://doi.org/10.1177/0148558x0502000401	https://doi.org/10.1177/0148558x0502000401	X
ajfa-11492	319	2	bathke	bathke	PROPN
ajfa-11492	319	3	jr	jr	PROPN
ajfa-11492	319	4	,	,	PUNCT
ajfa-11492	319	5	a.	a.	PROPN
ajfa-11492	319	6	w.	w.	PROPN
ajfa-11492	319	7	,	,	PUNCT
ajfa-11492	319	8	&	&	CCONJ
ajfa-11492	319	9	lorek	lorek	PROPN
ajfa-11492	319	10	,	,	PUNCT
ajfa-11492	319	11	k.	k.	PROPN
ajfa-11492	319	12	s.	s.	PROPN
ajfa-11492	319	13	(	(	PUNCT
ajfa-11492	319	14	1984	1984	NUM
ajfa-11492	319	15	)	)	PUNCT
ajfa-11492	319	16	.	.	PUNCT
ajfa-11492	320	1	the	the	DET
ajfa-11492	320	2	relationship	relationship	NOUN
ajfa-11492	320	3	between	between	ADP
ajfa-11492	320	4	time	time	NOUN
ajfa-11492	320	5	-	-	PUNCT
ajfa-11492	320	6	series	series	NOUN
ajfa-11492	320	7	models	model	NOUN
ajfa-11492	320	8	and	and	CCONJ
ajfa-11492	320	9	the	the	DET
ajfa-11492	320	10	security	security	NOUN
ajfa-11492	320	11	market	market	NOUN
ajfa-11492	320	12	's	's	PART
ajfa-11492	320	13	expectation	expectation	NOUN
ajfa-11492	320	14	of	of	ADP
ajfa-11492	320	15	quarterly	quarterly	ADJ
ajfa-11492	320	16	earnings	earning	NOUN
ajfa-11492	320	17	.	.	PUNCT
ajfa-11492	321	1	accounting	accounting	NOUN
ajfa-11492	321	2	review	review	PROPN
ajfa-11492	321	3	,	,	PUNCT
ajfa-11492	321	4	163	163	NUM
ajfa-11492	321	5	-	-	SYM
ajfa-11492	321	6	176	176	NUM
ajfa-11492	321	7	.	.	PUNCT
ajfa-11492	322	1	http://www.jstor.org/stable/247293	http://www.jstor.org/stable/247293	PROPN
ajfa-11492	322	2	beaver	beaver	PROPN
ajfa-11492	322	3	,	,	PUNCT
ajfa-11492	322	4	w.	w.	PROPN
ajfa-11492	322	5	h.	h.	PROPN
ajfa-11492	322	6	,	,	PUNCT
ajfa-11492	322	7	&	&	CCONJ
ajfa-11492	322	8	dukes	dukes	PROPN
ajfa-11492	322	9	,	,	PUNCT
ajfa-11492	322	10	r.	r.	PROPN
ajfa-11492	322	11	e.	e.	PROPN
ajfa-11492	322	12	(	(	PUNCT
ajfa-11492	322	13	1972	1972	NUM
ajfa-11492	322	14	)	)	PUNCT
ajfa-11492	322	15	.	.	PUNCT
ajfa-11492	323	1	interperiod	interperiod	NOUN
ajfa-11492	323	2	tax	tax	NOUN
ajfa-11492	323	3	allocation	allocation	NOUN
ajfa-11492	323	4	,	,	PUNCT
ajfa-11492	323	5	earnings	earning	NOUN
ajfa-11492	323	6	expectations	expectation	NOUN
ajfa-11492	323	7	,	,	PUNCT
ajfa-11492	323	8	and	and	CCONJ
ajfa-11492	323	9	the	the	DET
ajfa-11492	323	10	behaviour	behaviour	NOUN
ajfa-11492	323	11	of	of	ADP
ajfa-11492	323	12	security	security	NOUN
ajfa-11492	323	13	prices	price	NOUN
ajfa-11492	323	14	.	.	PUNCT
ajfa-11492	324	1	the	the	DET
ajfa-11492	324	2	accounting	accounting	NOUN
ajfa-11492	324	3	review	review	PROPN
ajfa-11492	324	4	,	,	PUNCT
ajfa-11492	324	5	47(2	47(2	PROPN
ajfa-11492	324	6	)	)	PUNCT
ajfa-11492	324	7	,	,	PUNCT
ajfa-11492	324	8	320	320	NUM
ajfa-11492	324	9	-	-	SYM
ajfa-11492	324	10	332	332	NUM
ajfa-11492	324	11	.	.	PUNCT
ajfa-11492	325	1	http://www.jstor.org/stable/244755	http://www.jstor.org/stable/244755	PROPN
ajfa-11492	325	2	beaver	beaver	PROPN
ajfa-11492	325	3	,	,	PUNCT
ajfa-11492	325	4	w.	w.	PROPN
ajfa-11492	325	5	h.	h.	PROPN
ajfa-11492	325	6	(	(	PUNCT
ajfa-11492	325	7	1968	1968	NUM
ajfa-11492	325	8	)	)	PUNCT
ajfa-11492	325	9	.	.	PUNCT
ajfa-11492	326	1	the	the	DET
ajfa-11492	326	2	information	information	NOUN
ajfa-11492	326	3	content	content	NOUN
ajfa-11492	326	4	of	of	ADP
ajfa-11492	326	5	annual	annual	ADJ
ajfa-11492	326	6	earnings	earning	NOUN
ajfa-11492	326	7	announcements	announcement	NOUN
ajfa-11492	326	8	.	.	PUNCT
ajfa-11492	327	1	journal	journal	NOUN
ajfa-11492	327	2	of	of	ADP
ajfa-11492	327	3	accounting	accounting	NOUN
ajfa-11492	327	4	research	research	NOUN
ajfa-11492	327	5	,	,	PUNCT
ajfa-11492	327	6	67	67	NUM
ajfa-11492	327	7	-	-	SYM
ajfa-11492	327	8	92	92	NUM
ajfa-11492	327	9	.	.	PUNCT
ajfa-11492	327	10	https://doi.org/10.2307/2490070	https://doi.org/10.2307/2490070	PROPN
ajfa-11492	328	1	bernard	bernard	PROPN
ajfa-11492	328	2	,	,	PUNCT
ajfa-11492	328	3	v.	v.	ADP
ajfa-11492	328	4	l.	l.	PROPN
ajfa-11492	328	5	(	(	PUNCT
ajfa-11492	328	6	1995	1995	NUM
ajfa-11492	328	7	)	)	PUNCT
ajfa-11492	328	8	.	.	PUNCT
ajfa-11492	329	1	the	the	DET
ajfa-11492	329	2	feltham‐ohlson	feltham‐ohlson	PROPN
ajfa-11492	329	3	framework	framework	NOUN
ajfa-11492	329	4	:	:	PUNCT
ajfa-11492	329	5	implications	implication	NOUN
ajfa-11492	329	6	for	for	ADP
ajfa-11492	329	7	empiricists	empiricist	NOUN
ajfa-11492	329	8	*	*	PUNCT
ajfa-11492	329	9	.	.	PUNCT
ajfa-11492	330	1	contemporary	contemporary	ADJ
ajfa-11492	330	2	accounting	accounting	PROPN
ajfa-11492	330	3	research	research	PROPN
ajfa-11492	330	4	,	,	PUNCT
ajfa-11492	330	5	11(2	11(2	NOUN
ajfa-11492	330	6	)	)	PUNCT
ajfa-11492	330	7	,	,	PUNCT
ajfa-11492	330	8	733	733	NUM
ajfa-11492	330	9	-	-	SYM
ajfa-11492	330	10	747	747	NUM
ajfa-11492	330	11	.	.	PUNCT
ajfa-11492	331	1	https://doi.org/10.1111/j.1911-3846.1995.tb00463.x	https://doi.org/10.1111/j.1911-3846.1995.tb00463.x	PROPN
ajfa-11492	331	2	biddle	biddle	PROPN
ajfa-11492	331	3	,	,	PUNCT
ajfa-11492	331	4	g.	g.	PROPN
ajfa-11492	331	5	c.	c.	PROPN
ajfa-11492	331	6	,	,	PUNCT
ajfa-11492	331	7	bowen	bowen	PROPN
ajfa-11492	331	8	,	,	PUNCT
ajfa-11492	331	9	r.	r.	PROPN
ajfa-11492	331	10	m.	m.	PROPN
ajfa-11492	331	11	,	,	PUNCT
ajfa-11492	331	12	&	&	CCONJ
ajfa-11492	331	13	wallace	wallace	PROPN
ajfa-11492	331	14	,	,	PUNCT
ajfa-11492	331	15	j.	j.	PROPN
ajfa-11492	331	16	s.	s.	PROPN
ajfa-11492	331	17	(	(	PUNCT
ajfa-11492	331	18	1997	1997	NUM
ajfa-11492	331	19	)	)	PUNCT
ajfa-11492	331	20	.	.	PUNCT
ajfa-11492	332	1	does	do	AUX
ajfa-11492	332	2	eva	eva	PROPN
ajfa-11492	332	3	®	®	PROPN
ajfa-11492	332	4	beat	beat	VERB
ajfa-11492	332	5	earnings	earning	NOUN
ajfa-11492	332	6	?	?	PUNCT
ajfa-11492	333	1	evidence	evidence	NOUN
ajfa-11492	333	2	on	on	ADP
ajfa-11492	333	3	associations	association	NOUN
ajfa-11492	333	4	with	with	ADP
ajfa-11492	333	5	stock	stock	NOUN
ajfa-11492	333	6	returns	return	NOUN
ajfa-11492	333	7	and	and	CCONJ
ajfa-11492	333	8	firm	firm	ADJ
ajfa-11492	333	9	values.journal	values.journal	NOUN
ajfa-11492	333	10	of	of	ADP
ajfa-11492	333	11	accounting	accounting	NOUN
ajfa-11492	333	12	and	and	CCONJ
ajfa-11492	333	13	economics	economic	NOUN
ajfa-11492	333	14	,	,	PUNCT
ajfa-11492	333	15	24(3	24(3	NUM
ajfa-11492	333	16	)	)	PUNCT
ajfa-11492	333	17	,	,	PUNCT
ajfa-11492	333	18	301	301	NUM
ajfa-11492	333	19	-	-	SYM
ajfa-11492	333	20	336	336	NUM
ajfa-11492	333	21	.	.	PUNCT
ajfa-11492	334	1	https://doi.org/10.1016/s0165-4101(98)00010-x	https://doi.org/10.1016/s0165-4101(98)00010-x	PROPN
ajfa-11492	334	2	asian	asian	PROPN
ajfa-11492	334	3	journal	journal	PROPN
ajfa-11492	334	4	of	of	ADP
ajfa-11492	334	5	finance	finance	PROPN
ajfa-11492	334	6	&	&	CCONJ
ajfa-11492	334	7	accounting	accounting	PROPN
ajfa-11492	334	8	issn	issn	PROPN
ajfa-11492	334	9	1946	1946	NUM
ajfa-11492	334	10	-	-	PUNCT
ajfa-11492	334	11	052x	052x	PROPN
ajfa-11492	334	12	2017	2017	NUM
ajfa-11492	334	13	,	,	PUNCT
ajfa-11492	334	14	vol	vol	NOUN
ajfa-11492	334	15	.	.	NOUN
ajfa-11492	334	16	9	9	NUM
ajfa-11492	334	17	,	,	PUNCT
ajfa-11492	334	18	no	no	INTJ
ajfa-11492	334	19	.	.	NOUN
ajfa-11492	334	20	2	2	NUM
ajfa-11492	334	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	334	22	16	16	NUM
ajfa-11492	334	23	biddle	biddle	NOUN
ajfa-11492	334	24	,	,	PUNCT
ajfa-11492	334	25	g.	g.	PROPN
ajfa-11492	334	26	c.	c.	PROPN
ajfa-11492	334	27	,	,	PUNCT
ajfa-11492	334	28	chen	chen	PROPN
ajfa-11492	334	29	,	,	PUNCT
ajfa-11492	334	30	p.	p.	PROPN
ajfa-11492	334	31	,	,	PUNCT
ajfa-11492	334	32	&	&	CCONJ
ajfa-11492	334	33	zhang	zhang	PROPN
ajfa-11492	334	34	,	,	PUNCT
ajfa-11492	334	35	g.	g.	PROPN
ajfa-11492	334	36	(	(	PUNCT
ajfa-11492	334	37	2001	2001	NUM
ajfa-11492	334	38	)	)	PUNCT
ajfa-11492	334	39	.	.	PUNCT
ajfa-11492	335	1	when	when	SCONJ
ajfa-11492	335	2	capital	capital	NOUN
ajfa-11492	335	3	follows	follow	VERB
ajfa-11492	335	4	profitability	profitability	NOUN
ajfa-11492	335	5	:	:	PUNCT
ajfa-11492	335	6	non	non	ADJ
ajfa-11492	335	7	-	-	ADJ
ajfa-11492	335	8	linear	linear	ADJ
ajfa-11492	335	9	residual	residual	ADJ
ajfa-11492	335	10	income	income	NOUN
ajfa-11492	335	11	dynamics	dynamic	NOUN
ajfa-11492	335	12	.	.	PUNCT
ajfa-11492	336	1	review	review	NOUN
ajfa-11492	336	2	of	of	ADP
ajfa-11492	336	3	accounting	accounting	NOUN
ajfa-11492	336	4	studies	study	NOUN
ajfa-11492	336	5	,	,	PUNCT
ajfa-11492	336	6	6(2	6(2	NUM
ajfa-11492	336	7	)	)	PUNCT
ajfa-11492	336	8	,	,	PUNCT
ajfa-11492	336	9	229	229	NUM
ajfa-11492	336	10	-	-	SYM
ajfa-11492	336	11	265	265	NUM
ajfa-11492	336	12	.	.	PUNCT
ajfa-11492	337	1	https://doi.org/10.1023/a:1011666926073	https://doi.org/10.1023/a:1011666926073	PROPN
ajfa-11492	337	2	bonner	bonner	PROPN
ajfa-11492	337	3	,	,	PUNCT
ajfa-11492	337	4	s.	s.	PROPN
ajfa-11492	337	5	e.	e.	PROPN
ajfa-11492	337	6	,	,	PUNCT
ajfa-11492	337	7	hesford	hesford	PROPN
ajfa-11492	337	8	,	,	PUNCT
ajfa-11492	337	9	j.	j.	PROPN
ajfa-11492	337	10	w.	w.	PROPN
ajfa-11492	337	11	,	,	PUNCT
ajfa-11492	337	12	van	van	PROPN
ajfa-11492	337	13	der	der	PROPN
ajfa-11492	337	14	stede	stede	NOUN
ajfa-11492	337	15	,	,	PUNCT
ajfa-11492	337	16	w.	w.	PROPN
ajfa-11492	337	17	a.	a.	PROPN
ajfa-11492	337	18	,	,	PUNCT
ajfa-11492	337	19	&	&	CCONJ
ajfa-11492	337	20	young	young	PROPN
ajfa-11492	337	21	,	,	PUNCT
ajfa-11492	337	22	s.	s.	PROPN
ajfa-11492	337	23	m.	m.	PROPN
ajfa-11492	337	24	(	(	PUNCT
ajfa-11492	337	25	2006	2006	NUM
ajfa-11492	337	26	)	)	PUNCT
ajfa-11492	337	27	.	.	PUNCT
ajfa-11492	338	1	the	the	DET
ajfa-11492	338	2	most	most	ADV
ajfa-11492	338	3	influential	influential	ADJ
ajfa-11492	338	4	journals	journal	NOUN
ajfa-11492	338	5	in	in	ADP
ajfa-11492	338	6	academic	academic	ADJ
ajfa-11492	338	7	accounting	accounting	NOUN
ajfa-11492	338	8	.	.	PUNCT
ajfa-11492	339	1	accounting	accounting	NOUN
ajfa-11492	339	2	,	,	PUNCT
ajfa-11492	339	3	organizations	organization	NOUN
ajfa-11492	339	4	and	and	CCONJ
ajfa-11492	339	5	society	society	NOUN
ajfa-11492	339	6	,	,	PUNCT
ajfa-11492	339	7	31(7	31(7	NUM
ajfa-11492	339	8	)	)	PUNCT
ajfa-11492	339	9	,	,	PUNCT
ajfa-11492	339	10	663	663	NUM
ajfa-11492	339	11	-	-	SYM
ajfa-11492	339	12	685	685	NUM
ajfa-11492	339	13	.	.	PUNCT
ajfa-11492	340	1	https://doi.org/10.1016/j.aos.2005.06.003	https://doi.org/10.1016/j.aos.2005.06.003	PROPN
ajfa-11492	340	2	brief	brief	NOUN
ajfa-11492	340	3	,	,	PUNCT
ajfa-11492	340	4	r.	r.	PROPN
ajfa-11492	340	5	,	,	PUNCT
ajfa-11492	340	6	&	&	CCONJ
ajfa-11492	340	7	peasnell	peasnell	PROPN
ajfa-11492	340	8	,	,	PUNCT
ajfa-11492	340	9	k.	k.	PROPN
ajfa-11492	340	10	(	(	PUNCT
ajfa-11492	340	11	1996	1996	NUM
ajfa-11492	340	12	)	)	PUNCT
ajfa-11492	340	13	.	.	PUNCT
ajfa-11492	341	1	clean	clean	ADJ
ajfa-11492	341	2	surplus	surplus	NOUN
ajfa-11492	341	3	:	:	PUNCT
ajfa-11492	341	4	a	a	DET
ajfa-11492	341	5	link	link	NOUN
ajfa-11492	341	6	between	between	ADP
ajfa-11492	341	7	accounting	accounting	NOUN
ajfa-11492	341	8	and	and	CCONJ
ajfa-11492	341	9	finance	finance	NOUN
ajfa-11492	341	10	.	.	PUNCT
ajfa-11492	342	1	isbn	isbn	ADJ
ajfa-11492	342	2	:	:	PUNCT
ajfa-11492	342	3	0	0	NUM
ajfa-11492	342	4	-	-	PUNCT
ajfa-11492	342	5	8153	8153	NUM
ajfa-11492	342	6	-	-	PUNCT
ajfa-11492	342	7	2215	2215	NUM
ajfa-11492	342	8	-	-	SYM
ajfa-11492	342	9	8	8	NUM
ajfa-11492	342	10	brown	brown	NOUN
ajfa-11492	342	11	,	,	PUNCT
ajfa-11492	342	12	s.	s.	PROPN
ajfa-11492	342	13	,	,	PUNCT
ajfa-11492	342	14	lo	lo	PROPN
ajfa-11492	342	15	,	,	PUNCT
ajfa-11492	342	16	k.	k.	PROPN
ajfa-11492	342	17	,	,	PUNCT
ajfa-11492	342	18	&	&	CCONJ
ajfa-11492	342	19	lys	lys	PROPN
ajfa-11492	342	20	,	,	PUNCT
ajfa-11492	342	21	t.	t.	PROPN
ajfa-11492	342	22	(	(	PUNCT
ajfa-11492	342	23	1999	1999	NUM
ajfa-11492	342	24	)	)	PUNCT
ajfa-11492	342	25	.	.	PUNCT
ajfa-11492	343	1	use	use	NOUN
ajfa-11492	343	2	of	of	ADP
ajfa-11492	343	3	r	r	NOUN
ajfa-11492	343	4	2	2	NUM
ajfa-11492	343	5	in	in	ADP
ajfa-11492	343	6	accounting	accounting	NOUN
ajfa-11492	343	7	research	research	NOUN
ajfa-11492	343	8	:	:	PUNCT
ajfa-11492	343	9	measuring	measure	VERB
ajfa-11492	343	10	changes	change	NOUN
ajfa-11492	343	11	in	in	ADP
ajfa-11492	343	12	value	value	NOUN
ajfa-11492	343	13	relevance	relevance	NOUN
ajfa-11492	343	14	over	over	ADP
ajfa-11492	343	15	the	the	DET
ajfa-11492	343	16	last	last	ADJ
ajfa-11492	343	17	four	four	NUM
ajfa-11492	343	18	decades	decade	NOUN
ajfa-11492	343	19	.	.	PUNCT
ajfa-11492	344	1	journal	journal	NOUN
ajfa-11492	344	2	of	of	ADP
ajfa-11492	344	3	accounting	accounting	NOUN
ajfa-11492	344	4	and	and	CCONJ
ajfa-11492	344	5	economics	economic	NOUN
ajfa-11492	344	6	,	,	PUNCT
ajfa-11492	344	7	28(2	28(2	NUM
ajfa-11492	344	8	)	)	PUNCT
ajfa-11492	344	9	,	,	PUNCT
ajfa-11492	344	10	83	83	NUM
ajfa-11492	344	11	-	-	SYM
ajfa-11492	344	12	115	115	NUM
ajfa-11492	344	13	.	.	PUNCT
ajfa-11492	345	1	https://doi.org/10.1016/s0165-4101(99)00023-3	https://doi.org/10.1016/s0165-4101(99)00023-3	PROPN
ajfa-11492	345	2	burgstahler	burgstahler	NOUN
ajfa-11492	345	3	,	,	PUNCT
ajfa-11492	345	4	d.	d.	PROPN
ajfa-11492	345	5	c.	c.	PROPN
ajfa-11492	345	6	,	,	PUNCT
ajfa-11492	345	7	&	&	CCONJ
ajfa-11492	345	8	dichev	dichev	PROPN
ajfa-11492	345	9	,	,	PUNCT
ajfa-11492	345	10	i.	i.	PROPN
ajfa-11492	345	11	d.	d.	PROPN
ajfa-11492	345	12	(	(	PUNCT
ajfa-11492	345	13	1997	1997	NUM
ajfa-11492	345	14	)	)	PUNCT
ajfa-11492	345	15	.	.	PUNCT
ajfa-11492	346	1	earnings	earning	NOUN
ajfa-11492	346	2	,	,	PUNCT
ajfa-11492	346	3	adaptation	adaptation	NOUN
ajfa-11492	346	4	and	and	CCONJ
ajfa-11492	346	5	equity	equity	NOUN
ajfa-11492	346	6	value.the	value.the	PRON
ajfa-11492	346	7	accounting	accounting	NOUN
ajfa-11492	346	8	review	review	NOUN
ajfa-11492	346	9	,	,	PUNCT
ajfa-11492	346	10	187	187	NUM
ajfa-11492	346	11	-	-	SYM
ajfa-11492	346	12	215	215	NUM
ajfa-11492	346	13	.	.	PUNCT
ajfa-11492	346	14	http://www.jstor.org/stable/248552	http://www.jstor.org/stable/248552	NOUN
ajfa-11492	346	15	callen	callen	PROPN
ajfa-11492	346	16	,	,	PUNCT
ajfa-11492	346	17	j.	j.	PROPN
ajfa-11492	346	18	l.	l.	PROPN
ajfa-11492	346	19	,	,	PUNCT
ajfa-11492	346	20	&	&	CCONJ
ajfa-11492	346	21	morel	morel	PROPN
ajfa-11492	346	22	,	,	PUNCT
ajfa-11492	346	23	m.	m.	NOUN
ajfa-11492	346	24	(	(	PUNCT
ajfa-11492	346	25	2001	2001	NUM
ajfa-11492	346	26	)	)	PUNCT
ajfa-11492	346	27	.	.	PUNCT
ajfa-11492	347	1	linear	linear	ADJ
ajfa-11492	347	2	accounting	accounting	NOUN
ajfa-11492	347	3	valuation	valuation	NOUN
ajfa-11492	347	4	when	when	SCONJ
ajfa-11492	347	5	abnormal	abnormal	ADJ
ajfa-11492	347	6	earnings	earning	NOUN
ajfa-11492	347	7	are	be	AUX
ajfa-11492	347	8	ar	ar	NOUN
ajfa-11492	347	9	(	(	PUNCT
ajfa-11492	347	10	2).review	2).review	NUM
ajfa-11492	347	11	of	of	ADP
ajfa-11492	347	12	quantitative	quantitative	ADJ
ajfa-11492	347	13	finance	finance	NOUN
ajfa-11492	347	14	and	and	CCONJ
ajfa-11492	347	15	accounting	accounting	NOUN
ajfa-11492	347	16	,	,	PUNCT
ajfa-11492	347	17	16(3	16(3	NOUN
ajfa-11492	347	18	)	)	PUNCT
ajfa-11492	347	19	,	,	PUNCT
ajfa-11492	347	20	191	191	NUM
ajfa-11492	347	21	-	-	SYM
ajfa-11492	347	22	204	204	NUM
ajfa-11492	347	23	.	.	PUNCT
ajfa-11492	348	1	https://doi.org/10.1023/a:1011255602608	https://doi.org/10.1023/a:1011255602608	NOUN
ajfa-11492	348	2	chan	chan	PROPN
ajfa-11492	348	3	,	,	PUNCT
ajfa-11492	348	4	k.	k.	PROPN
ajfa-11492	348	5	c.	c.	PROPN
ajfa-11492	348	6	,	,	PUNCT
ajfa-11492	348	7	&	&	CCONJ
ajfa-11492	348	8	liano	liano	PROPN
ajfa-11492	348	9	,	,	PUNCT
ajfa-11492	348	10	k.	k.	PROPN
ajfa-11492	348	11	(	(	PUNCT
ajfa-11492	348	12	2009	2009	NUM
ajfa-11492	348	13	)	)	PUNCT
ajfa-11492	348	14	.	.	PUNCT
ajfa-11492	349	1	threshold	threshold	PROPN
ajfa-11492	349	2	citation	citation	NOUN
ajfa-11492	349	3	analysis	analysis	NOUN
ajfa-11492	349	4	of	of	ADP
ajfa-11492	349	5	influential	influential	ADJ
ajfa-11492	349	6	articles	article	NOUN
ajfa-11492	349	7	,	,	PUNCT
ajfa-11492	349	8	journals	journal	NOUN
ajfa-11492	349	9	,	,	PUNCT
ajfa-11492	349	10	institutions	institution	NOUN
ajfa-11492	349	11	and	and	CCONJ
ajfa-11492	349	12	researchers	researcher	NOUN
ajfa-11492	349	13	in	in	ADP
ajfa-11492	349	14	accounting	account	VERB
ajfa-11492	349	15	.	.	PUNCT
ajfa-11492	350	1	accounting	accounting	PROPN
ajfa-11492	350	2	&	&	CCONJ
ajfa-11492	350	3	finance	finance	PROPN
ajfa-11492	350	4	,	,	PUNCT
ajfa-11492	350	5	49(1	49(1	NOUN
ajfa-11492	350	6	)	)	PUNCT
ajfa-11492	350	7	,	,	PUNCT
ajfa-11492	350	8	59	59	NUM
ajfa-11492	350	9	-	-	SYM
ajfa-11492	350	10	74	74	NUM
ajfa-11492	350	11	.	.	PUNCT
ajfa-11492	351	1	https://doi.org/10.1111/j.1467-629x.2007.00254.x	https://doi.org/10.1111/j.1467-629x.2007.00254.x	PROPN
ajfa-11492	351	2	chan	chan	PROPN
ajfa-11492	351	3	,	,	PUNCT
ajfa-11492	351	4	k.	k.	PROPN
ajfa-11492	351	5	c.	c.	PROPN
ajfa-11492	351	6	,	,	PUNCT
ajfa-11492	351	7	seow	seow	PROPN
ajfa-11492	351	8	,	,	PUNCT
ajfa-11492	351	9	g.	g.	PROPN
ajfa-11492	351	10	s.	s.	PROPN
ajfa-11492	351	11	,	,	PUNCT
ajfa-11492	351	12	&	&	CCONJ
ajfa-11492	351	13	tam	tam	PROPN
ajfa-11492	351	14	,	,	PUNCT
ajfa-11492	351	15	k.	k.	PROPN
ajfa-11492	351	16	(	(	PUNCT
ajfa-11492	351	17	2009	2009	NUM
ajfa-11492	351	18	)	)	PUNCT
ajfa-11492	351	19	.	.	PUNCT
ajfa-11492	352	1	ranking	rank	VERB
ajfa-11492	352	2	accounting	accounting	NOUN
ajfa-11492	352	3	journals	journal	NOUN
ajfa-11492	352	4	using	use	VERB
ajfa-11492	352	5	dissertation	dissertation	NOUN
ajfa-11492	352	6	citation	citation	NOUN
ajfa-11492	352	7	analysis	analysis	NOUN
ajfa-11492	352	8	:	:	PUNCT
ajfa-11492	352	9	a	a	DET
ajfa-11492	352	10	research	research	NOUN
ajfa-11492	352	11	note	note	NOUN
ajfa-11492	352	12	.	.	PUNCT
ajfa-11492	353	1	accounting	accounting	NOUN
ajfa-11492	353	2	,	,	PUNCT
ajfa-11492	353	3	organizations	organization	NOUN
ajfa-11492	353	4	and	and	CCONJ
ajfa-11492	353	5	society	society	NOUN
ajfa-11492	353	6	,	,	PUNCT
ajfa-11492	353	7	34(6	34(6	NOUN
ajfa-11492	353	8	)	)	PUNCT
ajfa-11492	353	9	,	,	PUNCT
ajfa-11492	353	10	875	875	NUM
ajfa-11492	353	11	-	-	SYM
ajfa-11492	353	12	885	885	NUM
ajfa-11492	353	13	.	.	PUNCT
ajfa-11492	353	14	https://doi.org/10.1016/j.aos.2008.12.002	https://doi.org/10.1016/j.aos.2008.12.002	NOUN
ajfa-11492	353	15	choi	choi	NOUN
ajfa-11492	353	16	,	,	PUNCT
ajfa-11492	353	17	y.	y.	PROPN
ajfa-11492	353	18	s.	s.	PROPN
ajfa-11492	353	19	,	,	PUNCT
ajfa-11492	353	20	o'hanlon	o'hanlon	PROPN
ajfa-11492	353	21	,	,	PUNCT
ajfa-11492	353	22	j.	j.	PROPN
ajfa-11492	353	23	f.	f.	PROPN
ajfa-11492	353	24	,	,	PUNCT
ajfa-11492	353	25	&	&	CCONJ
ajfa-11492	353	26	pope	pope	PROPN
ajfa-11492	353	27	,	,	PUNCT
ajfa-11492	353	28	p.	p.	PROPN
ajfa-11492	353	29	f.	f.	PROPN
ajfa-11492	354	1	(	(	PUNCT
ajfa-11492	354	2	2006	2006	NUM
ajfa-11492	354	3	)	)	PUNCT
ajfa-11492	354	4	.	.	PUNCT
ajfa-11492	355	1	conservative	conservative	ADJ
ajfa-11492	355	2	accounting	accounting	NOUN
ajfa-11492	355	3	and	and	CCONJ
ajfa-11492	355	4	linear	linear	ADJ
ajfa-11492	355	5	information	information	NOUN
ajfa-11492	355	6	valuation	valuation	NOUN
ajfa-11492	355	7	models	model	NOUN
ajfa-11492	355	8	*	*	PUNCT
ajfa-11492	355	9	.	.	PUNCT
ajfa-11492	356	1	contemporary	contemporary	ADJ
ajfa-11492	356	2	accounting	accounting	PROPN
ajfa-11492	356	3	research	research	NOUN
ajfa-11492	356	4	,	,	PUNCT
ajfa-11492	356	5	23(1	23(1	NOUN
ajfa-11492	356	6	)	)	PUNCT
ajfa-11492	356	7	,	,	PUNCT
ajfa-11492	356	8	73	73	NUM
ajfa-11492	356	9	-	-	SYM
ajfa-11492	356	10	101	101	NUM
ajfa-11492	356	11	.	.	PUNCT
ajfa-11492	357	1	https://doi.org/10.1506/7y8h-c8pp-8hfr-831w	https://doi.org/10.1506/7y8h-c8pp-8hfr-831w	PROPN
ajfa-11492	357	2	clubb	clubb	PROPN
ajfa-11492	357	3	,	,	PUNCT
ajfa-11492	357	4	c.	c.	PROPN
ajfa-11492	357	5	d.	d.	PROPN
ajfa-11492	357	6	(	(	PUNCT
ajfa-11492	357	7	2013	2013	NUM
ajfa-11492	357	8	)	)	PUNCT
ajfa-11492	357	9	.	.	PUNCT
ajfa-11492	358	1	information	information	NOUN
ajfa-11492	358	2	dynamics	dynamic	NOUN
ajfa-11492	358	3	,	,	PUNCT
ajfa-11492	358	4	dividend	dividend	NOUN
ajfa-11492	358	5	displacement	displacement	NOUN
ajfa-11492	358	6	,	,	PUNCT
ajfa-11492	358	7	conservatism	conservatism	NOUN
ajfa-11492	358	8	,	,	PUNCT
ajfa-11492	358	9	and	and	CCONJ
ajfa-11492	358	10	earnings	earning	NOUN
ajfa-11492	358	11	measurement	measurement	NOUN
ajfa-11492	358	12	:	:	PUNCT
ajfa-11492	358	13	a	a	DET
ajfa-11492	358	14	development	development	NOUN
ajfa-11492	358	15	of	of	ADP
ajfa-11492	358	16	the	the	DET
ajfa-11492	358	17	ohlson	ohlson	NOUN
ajfa-11492	358	18	(	(	PUNCT
ajfa-11492	358	19	1995	1995	NUM
ajfa-11492	358	20	)	)	PUNCT
ajfa-11492	358	21	valuation	valuation	NOUN
ajfa-11492	358	22	framework	framework	NOUN
ajfa-11492	358	23	.	.	PUNCT
ajfa-11492	359	1	review	review	NOUN
ajfa-11492	359	2	of	of	ADP
ajfa-11492	359	3	accounting	accounting	PROPN
ajfa-11492	359	4	studies,18(2	studies,18(2	PROPN
ajfa-11492	359	5	)	)	PUNCT
ajfa-11492	359	6	,	,	PUNCT
ajfa-11492	359	7	360	360	NUM
ajfa-11492	359	8	-	-	SYM
ajfa-11492	359	9	385	385	NUM
ajfa-11492	359	10	.	.	PUNCT
ajfa-11492	360	1	https://doi.org/10.1007/s11142-012-9211-x	https://doi.org/10.1007/s11142-012-9211-x	NOUN
ajfa-11492	360	2	collins	collins	PROPN
ajfa-11492	360	3	,	,	PUNCT
ajfa-11492	360	4	d.	d.	PROPN
ajfa-11492	360	5	w.	w.	PROPN
ajfa-11492	360	6	,	,	PUNCT
ajfa-11492	360	7	maydew	maydew	PROPN
ajfa-11492	360	8	,	,	PUNCT
ajfa-11492	360	9	e.	e.	PROPN
ajfa-11492	360	10	l.	l.	PROPN
ajfa-11492	360	11	,	,	PUNCT
ajfa-11492	360	12	&	&	CCONJ
ajfa-11492	360	13	weiss	weiss	PROPN
ajfa-11492	360	14	,	,	PUNCT
ajfa-11492	360	15	i.	i.	PROPN
ajfa-11492	360	16	s.	s.	PROPN
ajfa-11492	360	17	(	(	PUNCT
ajfa-11492	360	18	1997	1997	NUM
ajfa-11492	360	19	)	)	PUNCT
ajfa-11492	360	20	.	.	PUNCT
ajfa-11492	361	1	changes	change	NOUN
ajfa-11492	361	2	in	in	ADP
ajfa-11492	361	3	the	the	DET
ajfa-11492	361	4	value	value	NOUN
ajfa-11492	361	5	-	-	PUNCT
ajfa-11492	361	6	relevance	relevance	NOUN
ajfa-11492	361	7	of	of	ADP
ajfa-11492	361	8	earnings	earning	NOUN
ajfa-11492	361	9	and	and	CCONJ
ajfa-11492	361	10	book	book	NOUN
ajfa-11492	361	11	values	value	NOUN
ajfa-11492	361	12	over	over	ADP
ajfa-11492	361	13	the	the	DET
ajfa-11492	361	14	past	past	ADJ
ajfa-11492	361	15	forty	forty	NUM
ajfa-11492	361	16	years	year	NOUN
ajfa-11492	361	17	.	.	PUNCT
ajfa-11492	362	1	journal	journal	NOUN
ajfa-11492	362	2	of	of	ADP
ajfa-11492	362	3	accounting	accounting	NOUN
ajfa-11492	362	4	and	and	CCONJ
ajfa-11492	362	5	economics	economic	NOUN
ajfa-11492	362	6	,	,	PUNCT
ajfa-11492	362	7	24(1	24(1	NUM
ajfa-11492	362	8	)	)	PUNCT
ajfa-11492	362	9	,	,	PUNCT
ajfa-11492	362	10	39	39	NUM
ajfa-11492	362	11	-	-	SYM
ajfa-11492	362	12	67	67	NUM
ajfa-11492	362	13	.	.	PUNCT
ajfa-11492	363	1	https://doi.org/10.1016/s0165-4101(97)00015-3	https://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
ajfa-11492	363	2	collins	collins	PROPN
ajfa-11492	363	3	,	,	PUNCT
ajfa-11492	363	4	d.	d.	PROPN
ajfa-11492	363	5	w.	w.	PROPN
ajfa-11492	363	6	,	,	PUNCT
ajfa-11492	363	7	pincus	pincus	PROPN
ajfa-11492	363	8	,	,	PUNCT
ajfa-11492	363	9	m.	m.	NOUN
ajfa-11492	363	10	,	,	PUNCT
ajfa-11492	363	11	&	&	CCONJ
ajfa-11492	363	12	xie	xie	PROPN
ajfa-11492	363	13	,	,	PUNCT
ajfa-11492	363	14	h.	h.	PROPN
ajfa-11492	363	15	(	(	PUNCT
ajfa-11492	363	16	1999	1999	NUM
ajfa-11492	363	17	)	)	PUNCT
ajfa-11492	363	18	.	.	PUNCT
ajfa-11492	364	1	equity	equity	NOUN
ajfa-11492	364	2	valuation	valuation	NOUN
ajfa-11492	364	3	and	and	CCONJ
ajfa-11492	364	4	negative	negative	ADJ
ajfa-11492	364	5	earnings	earning	NOUN
ajfa-11492	364	6	:	:	PUNCT
ajfa-11492	364	7	the	the	DET
ajfa-11492	364	8	role	role	NOUN
ajfa-11492	364	9	of	of	ADP
ajfa-11492	364	10	book	book	NOUN
ajfa-11492	364	11	value	value	NOUN
ajfa-11492	364	12	of	of	ADP
ajfa-11492	364	13	equity	equity	NOUN
ajfa-11492	364	14	.	.	PUNCT
ajfa-11492	365	1	the	the	DET
ajfa-11492	365	2	accounting	accounting	NOUN
ajfa-11492	365	3	review	review	NOUN
ajfa-11492	365	4	,	,	PUNCT
ajfa-11492	365	5	74(1	74(1	NOUN
ajfa-11492	365	6	)	)	PUNCT
ajfa-11492	365	7	,	,	PUNCT
ajfa-11492	365	8	29	29	NUM
ajfa-11492	365	9	-	-	SYM
ajfa-11492	365	10	61	61	NUM
ajfa-11492	365	11	.	.	PUNCT
ajfa-11492	366	1	https://doi.org/10.2308/accr.1999.74.1.29	https://doi.org/10.2308/accr.1999.74.1.29	NOUN
ajfa-11492	366	2	dechow	dechow	ADJ
ajfa-11492	366	3	,	,	PUNCT
ajfa-11492	366	4	p.	p.	NOUN
ajfa-11492	366	5	m.	m.	NOUN
ajfa-11492	366	6	,	,	PUNCT
ajfa-11492	366	7	hutton	hutton	PROPN
ajfa-11492	366	8	,	,	PUNCT
ajfa-11492	366	9	a.	a.	NOUN
ajfa-11492	366	10	p.	p.	PROPN
ajfa-11492	366	11	,	,	PUNCT
ajfa-11492	366	12	&	&	CCONJ
ajfa-11492	366	13	sloan	sloan	PROPN
ajfa-11492	366	14	,	,	PUNCT
ajfa-11492	366	15	r.	r.	PROPN
ajfa-11492	366	16	g.	g.	PROPN
ajfa-11492	366	17	(	(	PUNCT
ajfa-11492	366	18	1999	1999	NUM
ajfa-11492	366	19	)	)	PUNCT
ajfa-11492	366	20	.	.	PUNCT
ajfa-11492	367	1	an	an	DET
ajfa-11492	367	2	empirical	empirical	ADJ
ajfa-11492	367	3	assessment	assessment	NOUN
ajfa-11492	367	4	of	of	ADP
ajfa-11492	367	5	the	the	DET
ajfa-11492	367	6	residual	residual	ADJ
ajfa-11492	367	7	income	income	NOUN
ajfa-11492	367	8	valuation	valuation	NOUN
ajfa-11492	367	9	model	model	PROPN
ajfa-11492	367	10	.	.	PUNCT
ajfa-11492	368	1	journal	journal	PROPN
ajfa-11492	368	2	of	of	ADP
ajfa-11492	368	3	accounting	accounting	NOUN
ajfa-11492	368	4	and	and	CCONJ
ajfa-11492	368	5	economics	economic	NOUN
ajfa-11492	368	6	,	,	PUNCT
ajfa-11492	368	7	26(1	26(1	NUM
ajfa-11492	368	8	)	)	PUNCT
ajfa-11492	368	9	,	,	PUNCT
ajfa-11492	368	10	1	1	NUM
ajfa-11492	368	11	-	-	SYM
ajfa-11492	368	12	34	34	NUM
ajfa-11492	368	13	.	.	PUNCT
ajfa-11492	369	1	https://doi.org/10.1016/s0165-4101(98)00049-4	https://doi.org/10.1016/s0165-4101(98)00049-4	PROPN
ajfa-11492	369	2	asian	asian	PROPN
ajfa-11492	369	3	journal	journal	PROPN
ajfa-11492	369	4	of	of	ADP
ajfa-11492	369	5	finance	finance	PROPN
ajfa-11492	369	6	&	&	CCONJ
ajfa-11492	369	7	accounting	accounting	PROPN
ajfa-11492	369	8	issn	issn	PROPN
ajfa-11492	369	9	1946	1946	NUM
ajfa-11492	369	10	-	-	PUNCT
ajfa-11492	369	11	052x	052x	PROPN
ajfa-11492	369	12	2017	2017	NUM
ajfa-11492	369	13	,	,	PUNCT
ajfa-11492	369	14	vol	vol	NOUN
ajfa-11492	369	15	.	.	NOUN
ajfa-11492	369	16	9	9	NUM
ajfa-11492	369	17	,	,	PUNCT
ajfa-11492	369	18	no	no	INTJ
ajfa-11492	369	19	.	.	NOUN
ajfa-11492	369	20	2	2	NUM
ajfa-11492	369	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	369	22	17	17	NUM
ajfa-11492	369	23	dunbar	dunbar	NOUN
ajfa-11492	369	24	,	,	PUNCT
ajfa-11492	369	25	a.	a.	PROPN
ajfa-11492	369	26	e.	e.	PROPN
ajfa-11492	369	27	,	,	PUNCT
ajfa-11492	369	28	&	&	CCONJ
ajfa-11492	369	29	weber	weber	PROPN
ajfa-11492	369	30	,	,	PUNCT
ajfa-11492	369	31	d.	d.	PROPN
ajfa-11492	369	32	p.	p.	PROPN
ajfa-11492	369	33	(	(	PUNCT
ajfa-11492	369	34	2013	2013	NUM
ajfa-11492	369	35	)	)	PUNCT
ajfa-11492	369	36	.	.	PUNCT
ajfa-11492	370	1	what	what	PRON
ajfa-11492	370	2	influences	influence	VERB
ajfa-11492	370	3	accounting	accounting	NOUN
ajfa-11492	370	4	research	research	NOUN
ajfa-11492	370	5	?	?	PUNCT
ajfa-11492	371	1	a	a	DET
ajfa-11492	371	2	citations	citation	NOUN
ajfa-11492	371	3	-	-	PUNCT
ajfa-11492	371	4	based	base	VERB
ajfa-11492	371	5	analysis.issues	analysis.issue	NOUN
ajfa-11492	371	6	in	in	ADP
ajfa-11492	371	7	accounting	accounting	NOUN
ajfa-11492	371	8	education	education	NOUN
ajfa-11492	371	9	,	,	PUNCT
ajfa-11492	371	10	29(1	29(1	NUM
ajfa-11492	371	11	)	)	PUNCT
ajfa-11492	371	12	,	,	PUNCT
ajfa-11492	371	13	1	1	NUM
ajfa-11492	371	14	-	-	SYM
ajfa-11492	371	15	60	60	NUM
ajfa-11492	371	16	.	.	PUNCT
ajfa-11492	371	17	https://doi.org/10.2308/iace-50603	https://doi.org/10.2308/iace-50603	PROPN
ajfa-11492	371	18	feltham	feltham	PROPN
ajfa-11492	371	19	,	,	PUNCT
ajfa-11492	371	20	g.	g.	PROPN
ajfa-11492	371	21	a.	a.	PROPN
ajfa-11492	371	22	,	,	PUNCT
ajfa-11492	371	23	&	&	CCONJ
ajfa-11492	371	24	ohlson	ohlson	PROPN
ajfa-11492	371	25	,	,	PUNCT
ajfa-11492	371	26	j.	j.	PROPN
ajfa-11492	371	27	a.	a.	PROPN
ajfa-11492	371	28	(	(	PUNCT
ajfa-11492	371	29	1995	1995	NUM
ajfa-11492	371	30	)	)	PUNCT
ajfa-11492	371	31	.	.	PUNCT
ajfa-11492	372	1	valuation	valuation	NOUN
ajfa-11492	372	2	and	and	CCONJ
ajfa-11492	372	3	clean	clean	ADJ
ajfa-11492	372	4	surplus	surplus	NOUN
ajfa-11492	372	5	accounting	accounting	NOUN
ajfa-11492	372	6	for	for	ADP
ajfa-11492	372	7	operating	operate	VERB
ajfa-11492	372	8	and	and	CCONJ
ajfa-11492	372	9	financial	financial	ADJ
ajfa-11492	372	10	activities	activity	NOUN
ajfa-11492	372	11	*	*	PUNCT
ajfa-11492	372	12	.	.	PUNCT
ajfa-11492	373	1	contemporary	contemporary	ADJ
ajfa-11492	373	2	accounting	accounting	PROPN
ajfa-11492	373	3	research	research	PROPN
ajfa-11492	373	4	,	,	PUNCT
ajfa-11492	373	5	11(2	11(2	NUM
ajfa-11492	373	6	)	)	PUNCT
ajfa-11492	373	7	,	,	PUNCT
ajfa-11492	373	8	689	689	NUM
ajfa-11492	373	9	-	-	SYM
ajfa-11492	373	10	731	731	NUM
ajfa-11492	373	11	.	.	PUNCT
ajfa-11492	374	1	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
ajfa-11492	374	2	feltham	feltham	PROPN
ajfa-11492	374	3	,	,	PUNCT
ajfa-11492	374	4	g.	g.	PROPN
ajfa-11492	374	5	a.	a.	PROPN
ajfa-11492	374	6	,	,	PUNCT
ajfa-11492	374	7	&	&	CCONJ
ajfa-11492	374	8	ohlson	ohlson	PROPN
ajfa-11492	374	9	,	,	PUNCT
ajfa-11492	374	10	j.	j.	PROPN
ajfa-11492	374	11	a.	a.	PROPN
ajfa-11492	374	12	(	(	PUNCT
ajfa-11492	374	13	1999	1999	NUM
ajfa-11492	374	14	)	)	PUNCT
ajfa-11492	374	15	.	.	PUNCT
ajfa-11492	375	1	residual	residual	ADJ
ajfa-11492	375	2	earnings	earning	NOUN
ajfa-11492	375	3	valuation	valuation	NOUN
ajfa-11492	375	4	with	with	ADP
ajfa-11492	375	5	risk	risk	NOUN
ajfa-11492	375	6	and	and	CCONJ
ajfa-11492	375	7	stochastic	stochastic	ADJ
ajfa-11492	375	8	interest	interest	NOUN
ajfa-11492	375	9	rates.the	rates.the	DET
ajfa-11492	375	10	accounting	accounting	NOUN
ajfa-11492	375	11	review	review	NOUN
ajfa-11492	375	12	,	,	PUNCT
ajfa-11492	375	13	74(2	74(2	NUM
ajfa-11492	375	14	)	)	PUNCT
ajfa-11492	375	15	,	,	PUNCT
ajfa-11492	375	16	165	165	NUM
ajfa-11492	375	17	-	-	SYM
ajfa-11492	375	18	183	183	NUM
ajfa-11492	375	19	.	.	PUNCT
ajfa-11492	376	1	https://doi.org/10.2308/accr.1999.74.2.165	https://doi.org/10.2308/accr.1999.74.2.165	NOUN
ajfa-11492	376	2	foster	foster	PROPN
ajfa-11492	376	3	,	,	PUNCT
ajfa-11492	376	4	g.	g.	PROPN
ajfa-11492	376	5	(	(	PUNCT
ajfa-11492	376	6	1977	1977	NUM
ajfa-11492	376	7	)	)	PUNCT
ajfa-11492	376	8	.	.	PUNCT
ajfa-11492	377	1	quarterly	quarterly	ADJ
ajfa-11492	377	2	accounting	accounting	NOUN
ajfa-11492	377	3	data	datum	NOUN
ajfa-11492	377	4	:	:	PUNCT
ajfa-11492	377	5	time	time	NOUN
ajfa-11492	377	6	-	-	PUNCT
ajfa-11492	377	7	series	series	NOUN
ajfa-11492	377	8	properties	property	NOUN
ajfa-11492	377	9	and	and	CCONJ
ajfa-11492	377	10	predictive	predictive	ADJ
ajfa-11492	377	11	-	-	PUNCT
ajfa-11492	377	12	ability	ability	NOUN
ajfa-11492	377	13	results.the	results.the	DET
ajfa-11492	377	14	accounting	accounting	NOUN
ajfa-11492	377	15	review	review	NOUN
ajfa-11492	377	16	,	,	PUNCT
ajfa-11492	377	17	1	1	NUM
ajfa-11492	377	18	-	-	SYM
ajfa-11492	377	19	21	21	NUM
ajfa-11492	377	20	.	.	PUNCT
ajfa-11492	378	1	http://www.jstor.org/stable/246028	http://www.jstor.org/stable/246028	PROPN
ajfa-11492	378	2	francis	francis	PROPN
ajfa-11492	378	3	,	,	PUNCT
ajfa-11492	378	4	j.	j.	PROPN
ajfa-11492	378	5	,	,	PUNCT
ajfa-11492	378	6	&	&	CCONJ
ajfa-11492	378	7	schipper	schipper	PROPN
ajfa-11492	378	8	,	,	PUNCT
ajfa-11492	378	9	k.	k.	PROPN
ajfa-11492	378	10	(	(	PUNCT
ajfa-11492	378	11	1999	1999	NUM
ajfa-11492	378	12	)	)	PUNCT
ajfa-11492	378	13	.	.	PUNCT
ajfa-11492	379	1	have	have	AUX
ajfa-11492	379	2	financial	financial	ADJ
ajfa-11492	379	3	statements	statement	NOUN
ajfa-11492	379	4	lost	lose	VERB
ajfa-11492	379	5	their	their	PRON
ajfa-11492	379	6	relevance	relevance	NOUN
ajfa-11492	379	7	?	?	PUNCT
ajfa-11492	379	8	.	.	PUNCT
ajfa-11492	380	1	journal	journal	PROPN
ajfa-11492	380	2	of	of	ADP
ajfa-11492	380	3	accounting	accounting	NOUN
ajfa-11492	380	4	research	research	NOUN
ajfa-11492	380	5	,	,	PUNCT
ajfa-11492	380	6	37(2	37(2	PROPN
ajfa-11492	380	7	)	)	PUNCT
ajfa-11492	380	8	,	,	PUNCT
ajfa-11492	380	9	319	319	NUM
ajfa-11492	380	10	-	-	SYM
ajfa-11492	380	11	352	352	NUM
ajfa-11492	380	12	.	.	PUNCT
ajfa-11492	381	1	https://doi.org/10.2307/2491412	https://doi.org/10.2307/2491412	NOUN
ajfa-11492	381	2	frankel	frankel	PROPN
ajfa-11492	381	3	,	,	PUNCT
ajfa-11492	381	4	r.	r.	PROPN
ajfa-11492	381	5	,	,	PUNCT
ajfa-11492	381	6	&	&	CCONJ
ajfa-11492	381	7	lee	lee	PROPN
ajfa-11492	381	8	,	,	PUNCT
ajfa-11492	381	9	c.	c.	PROPN
ajfa-11492	381	10	m.	m.	NOUN
ajfa-11492	381	11	(	(	PUNCT
ajfa-11492	381	12	1998	1998	NUM
ajfa-11492	381	13	)	)	PUNCT
ajfa-11492	381	14	.	.	PUNCT
ajfa-11492	382	1	accounting	accounting	NOUN
ajfa-11492	382	2	diversity	diversity	NOUN
ajfa-11492	382	3	and	and	CCONJ
ajfa-11492	382	4	international	international	ADJ
ajfa-11492	382	5	valuation	valuation	NOUN
ajfa-11492	382	6	.	.	PUNCT
ajfa-11492	383	1	ann	ann	PROPN
ajfa-11492	383	2	arbor,1001	arbor,1001	PROPN
ajfa-11492	383	3	,	,	PUNCT
ajfa-11492	383	4	48109	48109	NUM
ajfa-11492	383	5	-	-	SYM
ajfa-11492	383	6	1234	1234	NUM
ajfa-11492	383	7	.	.	PUNCT
ajfa-11492	384	1	garfield	garfield	PROPN
ajfa-11492	384	2	,	,	PUNCT
ajfa-11492	384	3	e.	e.	PROPN
ajfa-11492	384	4	(	(	PUNCT
ajfa-11492	384	5	1972	1972	NUM
ajfa-11492	384	6	,	,	PUNCT
ajfa-11492	384	7	november	november	PROPN
ajfa-11492	384	8	)	)	PUNCT
ajfa-11492	384	9	.	.	PUNCT
ajfa-11492	385	1	citation	citation	NOUN
ajfa-11492	385	2	analysis	analysis	NOUN
ajfa-11492	385	3	as	as	ADP
ajfa-11492	385	4	a	a	DET
ajfa-11492	385	5	tool	tool	NOUN
ajfa-11492	385	6	in	in	ADP
ajfa-11492	385	7	journal	journal	ADJ
ajfa-11492	385	8	evaluation	evaluation	NOUN
ajfa-11492	385	9	.	.	PUNCT
ajfa-11492	386	1	american	american	PROPN
ajfa-11492	386	2	association	association	PROPN
ajfa-11492	386	3	for	for	ADP
ajfa-11492	386	4	the	the	DET
ajfa-11492	386	5	advancement	advancement	NOUN
ajfa-11492	386	6	of	of	ADP
ajfa-11492	386	7	science	science	NOUN
ajfa-11492	386	8	.	.	PUNCT
ajfa-11492	387	1	http://www.elshami.com/terms/i/impact%20factor-garfield.pdf	http://www.elshami.com/terms/i/impact%20factor-garfield.pdf	PROPN
ajfa-11492	387	2	garfield	garfield	PROPN
ajfa-11492	387	3	,	,	PUNCT
ajfa-11492	387	4	e.	e.	PROPN
ajfa-11492	387	5	(	(	PUNCT
ajfa-11492	387	6	1979	1979	NUM
ajfa-11492	387	7	)	)	PUNCT
ajfa-11492	387	8	.	.	PUNCT
ajfa-11492	387	9	is	be	AUX
ajfa-11492	387	10	citation	citation	NOUN
ajfa-11492	387	11	analysis	analysis	NOUN
ajfa-11492	387	12	a	a	DET
ajfa-11492	387	13	legitimate	legitimate	ADJ
ajfa-11492	387	14	evaluation	evaluation	NOUN
ajfa-11492	387	15	tool?.scientometrics,1(4	tool?.scientometrics,1(4	PROPN
ajfa-11492	387	16	)	)	PUNCT
ajfa-11492	387	17	,	,	PUNCT
ajfa-11492	387	18	359	359	NUM
ajfa-11492	387	19	-	-	SYM
ajfa-11492	387	20	375	375	NUM
ajfa-11492	387	21	.	.	PUNCT
ajfa-11492	388	1	https://doi.org/10.1007/bf02019306	https://doi.org/10.1007/bf02019306	PROPN
ajfa-11492	388	2	giner	giner	NOUN
ajfa-11492	388	3	,	,	PUNCT
ajfa-11492	388	4	b.	b.	PROPN
ajfa-11492	388	5	,	,	PUNCT
ajfa-11492	388	6	&	&	CCONJ
ajfa-11492	388	7	iñiguez	iñiguez	PROPN
ajfa-11492	388	8	,	,	PUNCT
ajfa-11492	388	9	r.	r.	PROPN
ajfa-11492	388	10	(	(	PUNCT
ajfa-11492	388	11	2006	2006	NUM
ajfa-11492	388	12	)	)	PUNCT
ajfa-11492	388	13	.	.	PUNCT
ajfa-11492	389	1	an	an	DET
ajfa-11492	389	2	empirical	empirical	ADJ
ajfa-11492	389	3	assessment	assessment	NOUN
ajfa-11492	389	4	of	of	ADP
ajfa-11492	389	5	the	the	DET
ajfa-11492	389	6	feltham	feltham	PROPN
ajfa-11492	389	7	-	-	PUNCT
ajfa-11492	389	8	ohlson	ohlson	NOUN
ajfa-11492	389	9	models	model	NOUN
ajfa-11492	389	10	considering	consider	VERB
ajfa-11492	389	11	the	the	DET
ajfa-11492	389	12	sign	sign	NOUN
ajfa-11492	389	13	of	of	ADP
ajfa-11492	389	14	abnormal	abnormal	ADJ
ajfa-11492	389	15	earnings	earning	NOUN
ajfa-11492	389	16	.	.	PUNCT
ajfa-11492	390	1	accounting	accounting	NOUN
ajfa-11492	390	2	and	and	CCONJ
ajfa-11492	390	3	business	business	NOUN
ajfa-11492	390	4	research	research	NOUN
ajfa-11492	390	5	,	,	PUNCT
ajfa-11492	390	6	36(3	36(3	NUM
ajfa-11492	390	7	)	)	PUNCT
ajfa-11492	390	8	,	,	PUNCT
ajfa-11492	390	9	169	169	NUM
ajfa-11492	390	10	-	-	SYM
ajfa-11492	390	11	190	190	NUM
ajfa-11492	390	12	.	.	PUNCT
ajfa-11492	391	1	https://doi.org/10.1080/00014788.2006.9730020	https://doi.org/10.1080/00014788.2006.9730020	PROPN
ajfa-11492	391	2	gode	gode	PROPN
ajfa-11492	391	3	,	,	PUNCT
ajfa-11492	391	4	d.	d.	PROPN
ajfa-11492	391	5	,	,	PUNCT
ajfa-11492	391	6	&	&	CCONJ
ajfa-11492	391	7	ohlson	ohlson	PROPN
ajfa-11492	391	8	,	,	PUNCT
ajfa-11492	391	9	j.	j.	PROPN
ajfa-11492	391	10	(	(	PUNCT
ajfa-11492	391	11	2004	2004	NUM
ajfa-11492	391	12	)	)	PUNCT
ajfa-11492	391	13	.	.	PUNCT
ajfa-11492	392	1	accounting	accounting	NOUN
ajfa-11492	392	2	-	-	PUNCT
ajfa-11492	392	3	based	base	VERB
ajfa-11492	392	4	valuation	valuation	NOUN
ajfa-11492	392	5	with	with	ADP
ajfa-11492	392	6	changing	change	VERB
ajfa-11492	392	7	interest	interest	NOUN
ajfa-11492	392	8	rates	rate	NOUN
ajfa-11492	392	9	.	.	PUNCT
ajfa-11492	393	1	review	review	NOUN
ajfa-11492	393	2	of	of	ADP
ajfa-11492	393	3	accounting	accounting	NOUN
ajfa-11492	393	4	studies	study	NOUN
ajfa-11492	393	5	,	,	PUNCT
ajfa-11492	393	6	9(4	9(4	NUM
ajfa-11492	393	7	)	)	PUNCT
ajfa-11492	393	8	,	,	PUNCT
ajfa-11492	393	9	419	419	NUM
ajfa-11492	393	10	-	-	SYM
ajfa-11492	393	11	441	441	NUM
ajfa-11492	393	12	.	.	PUNCT
ajfa-11492	394	1	https://doi.org/10.1007/s11142-004-7791-9	https://doi.org/10.1007/s11142-004-7791-9	NUM
ajfa-11492	395	1	gregory	gregory	PROPN
ajfa-11492	395	2	,	,	PUNCT
ajfa-11492	395	3	a.	a.	PROPN
ajfa-11492	395	4	,	,	PUNCT
ajfa-11492	395	5	saleh	saleh	PROPN
ajfa-11492	395	6	,	,	PUNCT
ajfa-11492	395	7	w.	w.	PROPN
ajfa-11492	395	8	,	,	PUNCT
ajfa-11492	395	9	&	&	CCONJ
ajfa-11492	395	10	tucker	tucker	PROPN
ajfa-11492	395	11	,	,	PUNCT
ajfa-11492	395	12	j.	j.	PROPN
ajfa-11492	395	13	(	(	PUNCT
ajfa-11492	395	14	2005	2005	NUM
ajfa-11492	395	15	)	)	PUNCT
ajfa-11492	395	16	.	.	PUNCT
ajfa-11492	396	1	a	a	DET
ajfa-11492	396	2	uk	uk	PROPN
ajfa-11492	396	3	test	test	NOUN
ajfa-11492	396	4	of	of	ADP
ajfa-11492	396	5	an	an	DET
ajfa-11492	396	6	inflation‐adjusted	inflation‐adjusted	ADJ
ajfa-11492	396	7	ohlson	ohlson	NOUN
ajfa-11492	396	8	model	model	NOUN
ajfa-11492	396	9	.	.	PUNCT
ajfa-11492	397	1	journal	journal	PROPN
ajfa-11492	397	2	of	of	ADP
ajfa-11492	397	3	business	business	NOUN
ajfa-11492	397	4	finance	finance	PROPN
ajfa-11492	397	5	&	&	CCONJ
ajfa-11492	397	6	accounting	accounting	PROPN
ajfa-11492	397	7	,	,	PUNCT
ajfa-11492	397	8	32(3	32(3	NUM
ajfa-11492	397	9	-	-	SYM
ajfa-11492	397	10	4	4	NUM
ajfa-11492	397	11	)	)	PUNCT
ajfa-11492	397	12	,	,	PUNCT
ajfa-11492	397	13	487	487	NUM
ajfa-11492	397	14	-	-	SYM
ajfa-11492	397	15	534	534	NUM
ajfa-11492	397	16	.	.	PUNCT
ajfa-11492	398	1	https://doi.org/10.1111/j.0306-686x.2005.00602.x	https://doi.org/10.1111/j.0306-686x.2005.00602.x	PROPN
ajfa-11492	398	2	hao	hao	PROPN
ajfa-11492	398	3	,	,	PUNCT
ajfa-11492	398	4	s.	s.	PROPN
ajfa-11492	398	5	,	,	PUNCT
ajfa-11492	398	6	jin	jin	PROPN
ajfa-11492	398	7	,	,	PUNCT
ajfa-11492	398	8	q.	q.	PROPN
ajfa-11492	398	9	,	,	PUNCT
ajfa-11492	398	10	&	&	CCONJ
ajfa-11492	398	11	zhang	zhang	PROPN
ajfa-11492	398	12	,	,	PUNCT
ajfa-11492	398	13	g.	g.	PROPN
ajfa-11492	398	14	(	(	PUNCT
ajfa-11492	398	15	2011	2011	NUM
ajfa-11492	398	16	)	)	PUNCT
ajfa-11492	398	17	.	.	PUNCT
ajfa-11492	399	1	investment	investment	NOUN
ajfa-11492	399	2	growth	growth	NOUN
ajfa-11492	399	3	and	and	CCONJ
ajfa-11492	399	4	the	the	DET
ajfa-11492	399	5	relation	relation	NOUN
ajfa-11492	399	6	between	between	ADP
ajfa-11492	399	7	equity	equity	NOUN
ajfa-11492	399	8	value	value	NOUN
ajfa-11492	399	9	,	,	PUNCT
ajfa-11492	399	10	earnings	earning	NOUN
ajfa-11492	399	11	,	,	PUNCT
ajfa-11492	399	12	and	and	CCONJ
ajfa-11492	399	13	equity	equity	NOUN
ajfa-11492	399	14	book	book	NOUN
ajfa-11492	399	15	value	value	NOUN
ajfa-11492	399	16	.	.	PUNCT
ajfa-11492	400	1	the	the	DET
ajfa-11492	400	2	accounting	accounting	NOUN
ajfa-11492	400	3	review	review	NOUN
ajfa-11492	400	4	,	,	PUNCT
ajfa-11492	400	5	86(2	86(2	NOUN
ajfa-11492	400	6	)	)	PUNCT
ajfa-11492	400	7	,	,	PUNCT
ajfa-11492	400	8	605	605	NUM
ajfa-11492	400	9	-	-	SYM
ajfa-11492	400	10	635	635	NUM
ajfa-11492	400	11	.	.	PUNCT
ajfa-11492	401	1	https://doi.org/10.2308/accr.00000028	https://doi.org/10.2308/accr.00000028	PROPN
ajfa-11492	401	2	kim	kim	PROPN
ajfa-11492	401	3	,	,	PUNCT
ajfa-11492	401	4	m.	m.	NOUN
ajfa-11492	401	5	,	,	PUNCT
ajfa-11492	401	6	&	&	CCONJ
ajfa-11492	401	7	kross	kross	PROPN
ajfa-11492	401	8	,	,	PUNCT
ajfa-11492	401	9	w.	w.	PROPN
ajfa-11492	401	10	(	(	PUNCT
ajfa-11492	401	11	2005	2005	NUM
ajfa-11492	401	12	)	)	PUNCT
ajfa-11492	401	13	.	.	PUNCT
ajfa-11492	402	1	the	the	DET
ajfa-11492	402	2	ability	ability	NOUN
ajfa-11492	402	3	of	of	ADP
ajfa-11492	402	4	earnings	earning	NOUN
ajfa-11492	402	5	to	to	PART
ajfa-11492	402	6	predict	predict	VERB
ajfa-11492	402	7	future	future	ADJ
ajfa-11492	402	8	operating	operate	VERB
ajfa-11492	402	9	cash	cash	NOUN
ajfa-11492	402	10	flows	flow	NOUN
ajfa-11492	402	11	has	have	AUX
ajfa-11492	402	12	been	be	AUX
ajfa-11492	402	13	increasing	increase	VERB
ajfa-11492	402	14	—	—	PUNCT
ajfa-11492	402	15	not	not	PART
ajfa-11492	402	16	decreasing	decrease	VERB
ajfa-11492	402	17	.	.	PUNCT
ajfa-11492	403	1	journal	journal	NOUN
ajfa-11492	403	2	of	of	ADP
ajfa-11492	403	3	accounting	accounting	NOUN
ajfa-11492	403	4	research	research	NOUN
ajfa-11492	403	5	,	,	PUNCT
ajfa-11492	403	6	43(5	43(5	NUM
ajfa-11492	403	7	)	)	PUNCT
ajfa-11492	403	8	,	,	PUNCT
ajfa-11492	403	9	753	753	NUM
ajfa-11492	403	10	-	-	SYM
ajfa-11492	403	11	780	780	NUM
ajfa-11492	403	12	.	.	PUNCT
ajfa-11492	404	1	https://doi.org/10.1111/j.1475-679x.2005.00189.x	https://doi.org/10.1111/j.1475-679x.2005.00189.x	PROPN
ajfa-11492	404	2	asian	asian	PROPN
ajfa-11492	404	3	journal	journal	PROPN
ajfa-11492	404	4	of	of	ADP
ajfa-11492	404	5	finance	finance	PROPN
ajfa-11492	404	6	&	&	CCONJ
ajfa-11492	404	7	accounting	accounting	PROPN
ajfa-11492	404	8	issn	issn	PROPN
ajfa-11492	404	9	1946	1946	NUM
ajfa-11492	404	10	-	-	PUNCT
ajfa-11492	404	11	052x	052x	PROPN
ajfa-11492	404	12	2017	2017	NUM
ajfa-11492	404	13	,	,	PUNCT
ajfa-11492	404	14	vol	vol	NOUN
ajfa-11492	404	15	.	.	NOUN
ajfa-11492	404	16	9	9	NUM
ajfa-11492	404	17	,	,	PUNCT
ajfa-11492	404	18	no	no	INTJ
ajfa-11492	404	19	.	.	NOUN
ajfa-11492	404	20	2	2	NUM
ajfa-11492	404	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	404	22	18	18	NUM
ajfa-11492	404	23	kirkulak	kirkulak	NOUN
ajfa-11492	404	24	,	,	PUNCT
ajfa-11492	404	25	b.	b.	PROPN
ajfa-11492	404	26	,	,	PUNCT
ajfa-11492	404	27	&	&	CCONJ
ajfa-11492	404	28	balsari	balsari	PROPN
ajfa-11492	404	29	,	,	PUNCT
ajfa-11492	404	30	c.	c.	PROPN
ajfa-11492	404	31	k.	k.	PROPN
ajfa-11492	404	32	(	(	PUNCT
ajfa-11492	404	33	2009	2009	NUM
ajfa-11492	404	34	)	)	PUNCT
ajfa-11492	404	35	.	.	PUNCT
ajfa-11492	405	1	value	value	NOUN
ajfa-11492	405	2	relevance	relevance	NOUN
ajfa-11492	405	3	of	of	ADP
ajfa-11492	405	4	inflation	inflation	NOUN
ajfa-11492	405	5	-	-	PUNCT
ajfa-11492	405	6	adjusted	adjust	VERB
ajfa-11492	405	7	equity	equity	NOUN
ajfa-11492	405	8	and	and	CCONJ
ajfa-11492	405	9	income	income	NOUN
ajfa-11492	405	10	.	.	PUNCT
ajfa-11492	406	1	the	the	DET
ajfa-11492	406	2	international	international	ADJ
ajfa-11492	406	3	journal	journal	NOUN
ajfa-11492	406	4	of	of	ADP
ajfa-11492	406	5	accounting	accounting	NOUN
ajfa-11492	406	6	,	,	PUNCT
ajfa-11492	406	7	44(4	44(4	NOUN
ajfa-11492	406	8	)	)	PUNCT
ajfa-11492	406	9	,	,	PUNCT
ajfa-11492	406	10	363	363	NUM
ajfa-11492	406	11	-	-	SYM
ajfa-11492	406	12	377	377	NUM
ajfa-11492	406	13	.	.	PUNCT
ajfa-11492	407	1	https://doi.org/10.1016/j.intacc.2009.09.007	https://doi.org/10.1016/j.intacc.2009.09.007	ADJ
ajfa-11492	407	2	kwon	kwon	PROPN
ajfa-11492	407	3	,	,	PUNCT
ajfa-11492	407	4	y.	y.	PROPN
ajfa-11492	407	5	k.	k.	PROPN
ajfa-11492	407	6	(	(	PUNCT
ajfa-11492	407	7	2001	2001	NUM
ajfa-11492	407	8	)	)	PUNCT
ajfa-11492	407	9	.	.	PUNCT
ajfa-11492	408	1	book	book	NOUN
ajfa-11492	408	2	value	value	NOUN
ajfa-11492	408	3	,	,	PUNCT
ajfa-11492	408	4	residual	residual	ADJ
ajfa-11492	408	5	earnings	earning	NOUN
ajfa-11492	408	6	,	,	PUNCT
ajfa-11492	408	7	and	and	CCONJ
ajfa-11492	408	8	equilibrium	equilibrium	NOUN
ajfa-11492	408	9	firm	firm	NOUN
ajfa-11492	408	10	value	value	NOUN
ajfa-11492	408	11	with	with	ADP
ajfa-11492	408	12	asymmetric	asymmetric	ADJ
ajfa-11492	408	13	information	information	NOUN
ajfa-11492	408	14	.	.	PUNCT
ajfa-11492	409	1	review	review	NOUN
ajfa-11492	409	2	of	of	ADP
ajfa-11492	409	3	accounting	accounting	NOUN
ajfa-11492	409	4	studies	study	NOUN
ajfa-11492	409	5	,	,	PUNCT
ajfa-11492	409	6	6(4	6(4	NOUN
ajfa-11492	409	7	)	)	PUNCT
ajfa-11492	409	8	,	,	PUNCT
ajfa-11492	409	9	387	387	NUM
ajfa-11492	409	10	-	-	SYM
ajfa-11492	409	11	395	395	NUM
ajfa-11492	409	12	.	.	PUNCT
ajfa-11492	410	1	https://doi.org/10.1023/a:1012445830268	https://doi.org/10.1023/a:1012445830268	PROPN
ajfa-11492	410	2	kothari	kothari	PROPN
ajfa-11492	410	3	,	,	PUNCT
ajfa-11492	410	4	s.	s.	PROPN
ajfa-11492	410	5	p.	p.	PROPN
ajfa-11492	410	6	(	(	PUNCT
ajfa-11492	410	7	2001	2001	NUM
ajfa-11492	410	8	)	)	PUNCT
ajfa-11492	410	9	.	.	PUNCT
ajfa-11492	411	1	capital	capital	NOUN
ajfa-11492	411	2	markets	market	NOUN
ajfa-11492	411	3	research	research	VERB
ajfa-11492	411	4	in	in	ADP
ajfa-11492	411	5	accounting	accounting	NOUN
ajfa-11492	411	6	.	.	PUNCT
ajfa-11492	412	1	journal	journal	NOUN
ajfa-11492	412	2	of	of	ADP
ajfa-11492	412	3	accounting	accounting	NOUN
ajfa-11492	412	4	and	and	CCONJ
ajfa-11492	412	5	economics,31(1	economics,31(1	PROPN
ajfa-11492	412	6	)	)	PUNCT
ajfa-11492	412	7	,	,	PUNCT
ajfa-11492	412	8	105	105	NUM
ajfa-11492	412	9	-	-	SYM
ajfa-11492	412	10	231	231	NUM
ajfa-11492	412	11	.	.	PUNCT
ajfa-11492	413	1	https://doi.org/10.1016/s0165-4101(01)00030-1	https://doi.org/10.1016/s0165-4101(01)00030-1	PROPN
ajfa-11492	413	2	leccadito	leccadito	PROPN
ajfa-11492	413	3	,	,	PUNCT
ajfa-11492	413	4	a.	a.	PROPN
ajfa-11492	413	5	,	,	PUNCT
ajfa-11492	413	6	&	&	CCONJ
ajfa-11492	413	7	veltri	veltri	PROPN
ajfa-11492	413	8	,	,	PUNCT
ajfa-11492	413	9	s.	s.	PROPN
ajfa-11492	413	10	(	(	PUNCT
ajfa-11492	413	11	2015	2015	NUM
ajfa-11492	413	12	)	)	PUNCT
ajfa-11492	413	13	.	.	PUNCT
ajfa-11492	414	1	a	a	DET
ajfa-11492	414	2	regime	regime	NOUN
ajfa-11492	414	3	switching	switch	VERB
ajfa-11492	414	4	ohlson	ohlson	NOUN
ajfa-11492	414	5	model	model	NOUN
ajfa-11492	414	6	.	.	PUNCT
ajfa-11492	415	1	quality	quality	NOUN
ajfa-11492	415	2	&	&	CCONJ
ajfa-11492	415	3	quantity	quantity	NOUN
ajfa-11492	415	4	,	,	PUNCT
ajfa-11492	415	5	49(5	49(5	NUM
ajfa-11492	415	6	)	)	PUNCT
ajfa-11492	415	7	.	.	PUNCT
ajfa-11492	416	1	https://doi.org/10.1007/s11135-014-0088-6	https://doi.org/10.1007/s11135-014-0088-6	PROPN
ajfa-11492	416	2	lev	lev	PROPN
ajfa-11492	416	3	,	,	PUNCT
ajfa-11492	416	4	b.	b.	PROPN
ajfa-11492	416	5	,	,	PUNCT
ajfa-11492	416	6	&	&	CCONJ
ajfa-11492	416	7	thiagarajan	thiagarajan	PROPN
ajfa-11492	416	8	,	,	PUNCT
ajfa-11492	416	9	s.	s.	PROPN
ajfa-11492	416	10	r.	r.	PROPN
ajfa-11492	416	11	(	(	PUNCT
ajfa-11492	416	12	1993).fundamental	1993).fundamental	NUM
ajfa-11492	416	13	information	information	NOUN
ajfa-11492	416	14	analysis	analysis	NOUN
ajfa-11492	416	15	.	.	PUNCT
ajfa-11492	417	1	journal	journal	NOUN
ajfa-11492	417	2	of	of	ADP
ajfa-11492	417	3	accounting	accounting	NOUN
ajfa-11492	417	4	research	research	NOUN
ajfa-11492	417	5	,	,	PUNCT
ajfa-11492	417	6	31(2	31(2	NUM
ajfa-11492	417	7	)	)	PUNCT
ajfa-11492	417	8	,	,	PUNCT
ajfa-11492	417	9	190	190	NUM
ajfa-11492	417	10	-	-	SYM
ajfa-11492	417	11	215	215	NUM
ajfa-11492	417	12	.	.	PUNCT
ajfa-11492	418	1	https://doi.org/10.2307/2491413	https://doi.org/10.2307/2491413	ADJ
ajfa-11492	418	2	lev	lev	NOUN
ajfa-11492	418	3	,	,	PUNCT
ajfa-11492	418	4	b.	b.	PROPN
ajfa-11492	418	5	,	,	PUNCT
ajfa-11492	418	6	&	&	CCONJ
ajfa-11492	418	7	zarowin	zarowin	PROPN
ajfa-11492	418	8	,	,	PUNCT
ajfa-11492	418	9	p.	p.	NOUN
ajfa-11492	418	10	(	(	PUNCT
ajfa-11492	418	11	1999	1999	NUM
ajfa-11492	418	12	)	)	PUNCT
ajfa-11492	418	13	.	.	PUNCT
ajfa-11492	419	1	the	the	DET
ajfa-11492	419	2	boundaries	boundary	NOUN
ajfa-11492	419	3	of	of	ADP
ajfa-11492	419	4	financial	financial	ADJ
ajfa-11492	419	5	reporting	reporting	NOUN
ajfa-11492	419	6	and	and	CCONJ
ajfa-11492	419	7	how	how	SCONJ
ajfa-11492	419	8	to	to	PART
ajfa-11492	419	9	extend	extend	VERB
ajfa-11492	419	10	them	they	PRON
ajfa-11492	419	11	(	(	PUNCT
ajfa-11492	419	12	digest	digest	VERB
ajfa-11492	419	13	summary	summary	NOUN
ajfa-11492	419	14	)	)	PUNCT
ajfa-11492	419	15	.	.	PUNCT
ajfa-11492	420	1	journal	journal	NOUN
ajfa-11492	420	2	of	of	ADP
ajfa-11492	420	3	accounting	accounting	NOUN
ajfa-11492	420	4	research	research	NOUN
ajfa-11492	420	5	,	,	PUNCT
ajfa-11492	420	6	37(2	37(2	PROPN
ajfa-11492	420	7	)	)	PUNCT
ajfa-11492	420	8	,	,	PUNCT
ajfa-11492	420	9	353	353	NUM
ajfa-11492	420	10	-	-	SYM
ajfa-11492	420	11	385	385	NUM
ajfa-11492	420	12	.https://doi.org/10.2307/2491413	.https://doi.org/10.2307/2491413	PROPN
ajfa-11492	420	13	lev	lev	PROPN
ajfa-11492	420	14	,	,	PUNCT
ajfa-11492	420	15	b.	b.	PROPN
ajfa-11492	420	16	(	(	PUNCT
ajfa-11492	420	17	1989	1989	NUM
ajfa-11492	420	18	)	)	PUNCT
ajfa-11492	420	19	.	.	PUNCT
ajfa-11492	421	1	on	on	ADP
ajfa-11492	421	2	the	the	DET
ajfa-11492	421	3	usefulness	usefulness	NOUN
ajfa-11492	421	4	of	of	ADP
ajfa-11492	421	5	earnings	earning	NOUN
ajfa-11492	421	6	and	and	CCONJ
ajfa-11492	421	7	earnings	earning	NOUN
ajfa-11492	421	8	research	research	NOUN
ajfa-11492	421	9	:	:	PUNCT
ajfa-11492	421	10	lessons	lesson	NOUN
ajfa-11492	421	11	and	and	CCONJ
ajfa-11492	421	12	directions	direction	NOUN
ajfa-11492	421	13	from	from	ADP
ajfa-11492	421	14	two	two	NUM
ajfa-11492	421	15	decades	decade	NOUN
ajfa-11492	421	16	of	of	ADP
ajfa-11492	421	17	empirical	empirical	ADJ
ajfa-11492	421	18	research	research	NOUN
ajfa-11492	421	19	.	.	PUNCT
ajfa-11492	422	1	journal	journal	NOUN
ajfa-11492	422	2	of	of	ADP
ajfa-11492	422	3	accounting	accounting	NOUN
ajfa-11492	422	4	research	research	NOUN
ajfa-11492	422	5	,	,	PUNCT
ajfa-11492	422	6	153	153	NUM
ajfa-11492	422	7	-	-	SYM
ajfa-11492	422	8	192	192	NUM
ajfa-11492	422	9	.	.	PUNCT
ajfa-11492	423	1	https://doi.org/10.2307/2491070	https://doi.org/10.2307/2491070	NOUN
ajfa-11492	423	2	lai	lai	PROPN
ajfa-11492	423	3	,	,	PUNCT
ajfa-11492	423	4	c.	c.	PROPN
ajfa-11492	423	5	(	(	PUNCT
ajfa-11492	423	6	2015	2015	NUM
ajfa-11492	423	7	)	)	PUNCT
ajfa-11492	423	8	.	.	PUNCT
ajfa-11492	424	1	growth	growth	NOUN
ajfa-11492	424	2	in	in	ADP
ajfa-11492	424	3	residual	residual	ADJ
ajfa-11492	424	4	income	income	NOUN
ajfa-11492	424	5	,	,	PUNCT
ajfa-11492	424	6	short	short	ADJ
ajfa-11492	424	7	and	and	CCONJ
ajfa-11492	424	8	long	long	ADJ
ajfa-11492	424	9	term	term	NOUN
ajfa-11492	424	10	,	,	PUNCT
ajfa-11492	424	11	in	in	ADP
ajfa-11492	424	12	the	the	DET
ajfa-11492	424	13	oj	oj	PROPN
ajfa-11492	424	14	model	model	NOUN
ajfa-11492	424	15	.	.	PUNCT
ajfa-11492	425	1	review	review	NOUN
ajfa-11492	425	2	of	of	ADP
ajfa-11492	425	3	accounting	accounting	NOUN
ajfa-11492	425	4	studies	study	NOUN
ajfa-11492	425	5	,	,	PUNCT
ajfa-11492	425	6	20(4	20(4	NOUN
ajfa-11492	425	7	)	)	PUNCT
ajfa-11492	425	8	,	,	PUNCT
ajfa-11492	425	9	1287	1287	NUM
ajfa-11492	425	10	-	-	SYM
ajfa-11492	425	11	1296	1296	NUM
ajfa-11492	425	12	.	.	PUNCT
ajfa-11492	426	1	https://doi.org/10.1007/s11142-015-9320-4	https://doi.org/10.1007/s11142-015-9320-4	PROPN
ajfa-11492	426	2	livnat	livnat	PROPN
ajfa-11492	426	3	,	,	PUNCT
ajfa-11492	426	4	j.	j.	PROPN
ajfa-11492	426	5	,	,	PUNCT
ajfa-11492	426	6	&	&	CCONJ
ajfa-11492	426	7	zarowin	zarowin	PROPN
ajfa-11492	426	8	,	,	PUNCT
ajfa-11492	426	9	p.	p.	PROPN
ajfa-11492	426	10	(	(	PUNCT
ajfa-11492	426	11	1990).the	1990).the	DET
ajfa-11492	426	12	incremental	incremental	ADJ
ajfa-11492	426	13	information	information	NOUN
ajfa-11492	426	14	content	content	NOUN
ajfa-11492	426	15	of	of	ADP
ajfa-11492	426	16	cash	cash	NOUN
ajfa-11492	426	17	-	-	PUNCT
ajfa-11492	426	18	flow	flow	NOUN
ajfa-11492	426	19	components	component	NOUN
ajfa-11492	426	20	.	.	PUNCT
ajfa-11492	427	1	journal	journal	NOUN
ajfa-11492	427	2	of	of	ADP
ajfa-11492	427	3	accounting	accounting	NOUN
ajfa-11492	427	4	and	and	CCONJ
ajfa-11492	427	5	economics	economic	NOUN
ajfa-11492	427	6	,	,	PUNCT
ajfa-11492	427	7	13(1	13(1	NUM
ajfa-11492	427	8	)	)	PUNCT
ajfa-11492	427	9	,	,	PUNCT
ajfa-11492	427	10	25	25	NUM
ajfa-11492	427	11	-	-	SYM
ajfa-11492	427	12	46	46	NUM
ajfa-11492	427	13	.	.	PUNCT
ajfa-11492	428	1	https://doi.org/10.1016/0165-4101(90)90066-d	https://doi.org/10.1016/0165-4101(90)90066-d	PROPN
ajfa-11492	428	2	lo	lo	PROPN
ajfa-11492	428	3	,	,	PUNCT
ajfa-11492	428	4	k.	k.	PROPN
ajfa-11492	428	5	,	,	PUNCT
ajfa-11492	428	6	&	&	CCONJ
ajfa-11492	428	7	lys	lys	PROPN
ajfa-11492	428	8	,	,	PUNCT
ajfa-11492	428	9	t.	t.	PROPN
ajfa-11492	428	10	(	(	PUNCT
ajfa-11492	428	11	2000	2000	NUM
ajfa-11492	428	12	)	)	PUNCT
ajfa-11492	428	13	.	.	PUNCT
ajfa-11492	429	1	the	the	DET
ajfa-11492	429	2	ohlson	ohlson	PROPN
ajfa-11492	429	3	model	model	NOUN
ajfa-11492	429	4	:	:	PUNCT
ajfa-11492	429	5	contribution	contribution	NOUN
ajfa-11492	429	6	to	to	ADP
ajfa-11492	429	7	valuation	valuation	NOUN
ajfa-11492	429	8	theory	theory	NOUN
ajfa-11492	429	9	,	,	PUNCT
ajfa-11492	429	10	limitations	limitation	NOUN
ajfa-11492	429	11	,	,	PUNCT
ajfa-11492	429	12	and	and	CCONJ
ajfa-11492	429	13	empirical	empirical	ADJ
ajfa-11492	429	14	applications	application	NOUN
ajfa-11492	429	15	.	.	PUNCT
ajfa-11492	430	1	journal	journal	NOUN
ajfa-11492	430	2	of	of	ADP
ajfa-11492	430	3	accounting	accounting	NOUN
ajfa-11492	430	4	,	,	PUNCT
ajfa-11492	430	5	auditing	auditing	NOUN
ajfa-11492	430	6	&	&	CCONJ
ajfa-11492	430	7	finance	finance	NOUN
ajfa-11492	430	8	,	,	PUNCT
ajfa-11492	430	9	15(3	15(3	NUM
ajfa-11492	430	10	)	)	PUNCT
ajfa-11492	430	11	,	,	PUNCT
ajfa-11492	430	12	337	337	NUM
ajfa-11492	430	13	-	-	SYM
ajfa-11492	430	14	367	367	NUM
ajfa-11492	430	15	.	.	PUNCT
ajfa-11492	431	1	https://doi.org/10.1177/0148558x0001500311	https://doi.org/10.1177/0148558x0001500311	NOUN
ajfa-11492	431	2	lundholm	lundholm	NOUN
ajfa-11492	431	3	,	,	PUNCT
ajfa-11492	431	4	r.	r.	PROPN
ajfa-11492	431	5	j.	j.	PROPN
ajfa-11492	431	6	(	(	PUNCT
ajfa-11492	431	7	1995	1995	NUM
ajfa-11492	431	8	)	)	PUNCT
ajfa-11492	431	9	.	.	PUNCT
ajfa-11492	432	1	a	a	DET
ajfa-11492	432	2	tutorial	tutorial	NOUN
ajfa-11492	432	3	on	on	ADP
ajfa-11492	432	4	the	the	DET
ajfa-11492	432	5	ohlson	ohlson	NOUN
ajfa-11492	432	6	and	and	CCONJ
ajfa-11492	432	7	feltham	feltham	PROPN
ajfa-11492	432	8	/	/	SYM
ajfa-11492	432	9	ohlson	ohlson	NOUN
ajfa-11492	432	10	models	model	NOUN
ajfa-11492	432	11	:	:	PUNCT
ajfa-11492	432	12	answers	answer	NOUN
ajfa-11492	432	13	to	to	ADP
ajfa-11492	432	14	some	some	DET
ajfa-11492	432	15	frequently	frequently	ADV
ajfa-11492	432	16	asked	ask	VERB
ajfa-11492	432	17	questions	question	NOUN
ajfa-11492	432	18	*	*	PUNCT
ajfa-11492	432	19	.	.	PUNCT
ajfa-11492	433	1	contemporary	contemporary	ADJ
ajfa-11492	433	2	accounting	accounting	PROPN
ajfa-11492	433	3	research	research	PROPN
ajfa-11492	433	4	,	,	PUNCT
ajfa-11492	433	5	11(2	11(2	NUM
ajfa-11492	433	6	)	)	PUNCT
ajfa-11492	433	7	,	,	PUNCT
ajfa-11492	433	8	749	749	NUM
ajfa-11492	433	9	-	-	SYM
ajfa-11492	433	10	761	761	NUM
ajfa-11492	433	11	.	.	PUNCT
ajfa-11492	434	1	https://doi.org/10.1111/j.1911-3846.1995.tb00464.x	https://doi.org/10.1111/j.1911-3846.1995.tb00464.x	PROPN
ajfa-11492	434	2	lyle	lyle	PROPN
ajfa-11492	434	3	,	,	PUNCT
ajfa-11492	434	4	m.	m.	PROPN
ajfa-11492	434	5	r.	r.	PROPN
ajfa-11492	434	6	,	,	PUNCT
ajfa-11492	434	7	callen	callen	PROPN
ajfa-11492	434	8	,	,	PUNCT
ajfa-11492	434	9	j.	j.	PROPN
ajfa-11492	434	10	l.	l.	PROPN
ajfa-11492	434	11	,	,	PUNCT
ajfa-11492	434	12	&	&	CCONJ
ajfa-11492	434	13	elliott	elliott	PROPN
ajfa-11492	434	14	,	,	PUNCT
ajfa-11492	434	15	r.	r.	PROPN
ajfa-11492	434	16	j.	j.	PROPN
ajfa-11492	434	17	(	(	PUNCT
ajfa-11492	434	18	2013	2013	NUM
ajfa-11492	434	19	)	)	PUNCT
ajfa-11492	434	20	.	.	PUNCT
ajfa-11492	435	1	dynamic	dynamic	ADJ
ajfa-11492	435	2	risk	risk	NOUN
ajfa-11492	435	3	,	,	PUNCT
ajfa-11492	435	4	accounting	accounting	NOUN
ajfa-11492	435	5	-	-	PUNCT
ajfa-11492	435	6	based	base	VERB
ajfa-11492	435	7	valuation	valuation	NOUN
ajfa-11492	435	8	and	and	CCONJ
ajfa-11492	435	9	firm	firm	ADJ
ajfa-11492	435	10	fundamentals	fundamental	NOUN
ajfa-11492	435	11	.	.	PUNCT
ajfa-11492	436	1	review	review	NOUN
ajfa-11492	436	2	of	of	ADP
ajfa-11492	436	3	accounting	accounting	NOUN
ajfa-11492	436	4	studies	study	NOUN
ajfa-11492	436	5	,	,	PUNCT
ajfa-11492	436	6	18(4	18(4	NUM
ajfa-11492	436	7	)	)	PUNCT
ajfa-11492	436	8	,	,	PUNCT
ajfa-11492	436	9	899	899	NUM
ajfa-11492	436	10	-	-	SYM
ajfa-11492	436	11	929	929	NUM
ajfa-11492	436	12	.	.	PUNCT
ajfa-11492	437	1	https://doi.org/10.1007/s11142-013-9227-x	https://doi.org/10.1007/s11142-013-9227-x	PROPN
ajfa-11492	437	2	mccrae	mccrae	PROPN
ajfa-11492	437	3	,	,	PUNCT
ajfa-11492	437	4	m.	m.	NOUN
ajfa-11492	437	5	,	,	PUNCT
ajfa-11492	437	6	&	&	CCONJ
ajfa-11492	437	7	nilsson	nilsson	PROPN
ajfa-11492	437	8	,	,	PUNCT
ajfa-11492	437	9	h.	h.	PROPN
ajfa-11492	437	10	(	(	PUNCT
ajfa-11492	437	11	2001	2001	NUM
ajfa-11492	437	12	)	)	PUNCT
ajfa-11492	437	13	.	.	PUNCT
ajfa-11492	438	1	the	the	DET
ajfa-11492	438	2	explanatory	explanatory	ADJ
ajfa-11492	438	3	and	and	CCONJ
ajfa-11492	438	4	predictive	predictive	ADJ
ajfa-11492	438	5	power	power	NOUN
ajfa-11492	438	6	of	of	ADP
ajfa-11492	438	7	different	different	ADJ
ajfa-11492	438	8	specifications	specification	NOUN
ajfa-11492	438	9	of	of	ADP
ajfa-11492	438	10	the	the	DET
ajfa-11492	438	11	ohlson	ohlson	NOUN
ajfa-11492	438	12	(	(	PUNCT
ajfa-11492	438	13	1995	1995	NUM
ajfa-11492	438	14	)	)	PUNCT
ajfa-11492	438	15	valuation	valuation	NOUN
ajfa-11492	438	16	models	model	NOUN
ajfa-11492	438	17	.	.	PUNCT
ajfa-11492	439	1	european	european	ADJ
ajfa-11492	439	2	accounting	accounting	PROPN
ajfa-11492	439	3	review	review	PROPN
ajfa-11492	439	4	,	,	PUNCT
ajfa-11492	439	5	10(2	10(2	NUM
ajfa-11492	439	6	)	)	PUNCT
ajfa-11492	439	7	,	,	PUNCT
ajfa-11492	439	8	315	315	NUM
ajfa-11492	439	9	-	-	SYM
ajfa-11492	439	10	341	341	NUM
ajfa-11492	439	11	.	.	PUNCT
ajfa-11492	439	12	https://doi.org/10.1080/713764600	https://doi.org/10.1080/713764600	ADJ
ajfa-11492	439	13	asian	asian	ADJ
ajfa-11492	439	14	journal	journal	NOUN
ajfa-11492	439	15	of	of	ADP
ajfa-11492	439	16	finance	finance	PROPN
ajfa-11492	439	17	&	&	CCONJ
ajfa-11492	439	18	accounting	accounting	PROPN
ajfa-11492	439	19	issn	issn	PROPN
ajfa-11492	439	20	1946	1946	NUM
ajfa-11492	439	21	-	-	PUNCT
ajfa-11492	439	22	052x	052x	PROPN
ajfa-11492	439	23	2017	2017	NUM
ajfa-11492	439	24	,	,	PUNCT
ajfa-11492	439	25	vol	vol	NOUN
ajfa-11492	439	26	.	.	NOUN
ajfa-11492	439	27	9	9	NUM
ajfa-11492	439	28	,	,	PUNCT
ajfa-11492	439	29	no	no	NOUN
ajfa-11492	439	30	.	.	NOUN
ajfa-11492	439	31	2	2	NUM
ajfa-11492	439	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	439	33	19	19	NUM
ajfa-11492	439	34	morel	morel	NOUN
ajfa-11492	439	35	,	,	PUNCT
ajfa-11492	439	36	m.	m.	NOUN
ajfa-11492	439	37	(	(	PUNCT
ajfa-11492	439	38	2003	2003	NUM
ajfa-11492	439	39	)	)	PUNCT
ajfa-11492	439	40	.	.	PUNCT
ajfa-11492	440	1	endogenous	endogenous	ADJ
ajfa-11492	440	2	parameter	parameter	NOUN
ajfa-11492	440	3	time	time	PROPN
ajfa-11492	440	4	series	series	PROPN
ajfa-11492	440	5	estimation	estimation	NOUN
ajfa-11492	440	6	of	of	ADP
ajfa-11492	440	7	the	the	DET
ajfa-11492	440	8	ohlson	ohlson	NOUN
ajfa-11492	440	9	model	model	NOUN
ajfa-11492	440	10	:	:	PUNCT
ajfa-11492	440	11	linear	linear	ADJ
ajfa-11492	440	12	and	and	CCONJ
ajfa-11492	440	13	nonlinear	nonlinear	ADJ
ajfa-11492	440	14	analyses	analysis	NOUN
ajfa-11492	440	15	.	.	PUNCT
ajfa-11492	441	1	journal	journal	NOUN
ajfa-11492	441	2	of	of	ADP
ajfa-11492	441	3	business	business	NOUN
ajfa-11492	441	4	finance	finance	PROPN
ajfa-11492	441	5	&	&	CCONJ
ajfa-11492	441	6	accounting	accounting	PROPN
ajfa-11492	441	7	,	,	PUNCT
ajfa-11492	441	8	30(9	30(9	NOUN
ajfa-11492	441	9	-	-	SYM
ajfa-11492	441	10	10	10	NUM
ajfa-11492	441	11	)	)	PUNCT
ajfa-11492	441	12	,	,	PUNCT
ajfa-11492	441	13	1341	1341	NUM
ajfa-11492	441	14	-	-	SYM
ajfa-11492	441	15	1362	1362	NUM
ajfa-11492	441	16	.https://doi.org/10.1111/j.0306-686x.2003.05444.x	.https://doi.org/10.1111/j.0306-686x.2003.05444.x	NUM
ajfa-11492	441	17	myers	myers	PROPN
ajfa-11492	441	18	,	,	PUNCT
ajfa-11492	441	19	j.	j.	PROPN
ajfa-11492	441	20	n.	n.	PROPN
ajfa-11492	441	21	(	(	PUNCT
ajfa-11492	441	22	1999	1999	NUM
ajfa-11492	441	23	)	)	PUNCT
ajfa-11492	441	24	.	.	PUNCT
ajfa-11492	442	1	implementing	implement	VERB
ajfa-11492	442	2	residual	residual	ADJ
ajfa-11492	442	3	income	income	NOUN
ajfa-11492	442	4	valuation	valuation	NOUN
ajfa-11492	442	5	with	with	ADP
ajfa-11492	442	6	linear	linear	ADJ
ajfa-11492	442	7	information	information	NOUN
ajfa-11492	442	8	dynamics	dynamic	NOUN
ajfa-11492	442	9	.	.	PUNCT
ajfa-11492	443	1	the	the	DET
ajfa-11492	443	2	accounting	accounting	NOUN
ajfa-11492	443	3	review	review	NOUN
ajfa-11492	443	4	,	,	PUNCT
ajfa-11492	443	5	74(1	74(1	NOUN
ajfa-11492	443	6	)	)	PUNCT
ajfa-11492	443	7	,	,	PUNCT
ajfa-11492	443	8	1	1	NUM
ajfa-11492	443	9	-	-	SYM
ajfa-11492	443	10	28	28	NUM
ajfa-11492	443	11	.	.	PUNCT
ajfa-11492	444	1	https://doi.org/10.2308/accr.1999.74.1.1	https://doi.org/10.2308/accr.1999.74.1.1	X
ajfa-11492	444	2	ohlson	ohlson	NOUN
ajfa-11492	444	3	,	,	PUNCT
ajfa-11492	444	4	j.	j.	PROPN
ajfa-11492	444	5	a.	a.	PROPN
ajfa-11492	444	6	,	,	PUNCT
ajfa-11492	444	7	&	&	CCONJ
ajfa-11492	444	8	juettner	juettner	NOUN
ajfa-11492	444	9	-	-	PUNCT
ajfa-11492	444	10	nauroth	nauroth	PROPN
ajfa-11492	444	11	,	,	PUNCT
ajfa-11492	444	12	b.	b.	PROPN
ajfa-11492	444	13	e.	e.	PROPN
ajfa-11492	444	14	(	(	PUNCT
ajfa-11492	444	15	2005	2005	NUM
ajfa-11492	444	16	)	)	PUNCT
ajfa-11492	444	17	.	.	PUNCT
ajfa-11492	445	1	expected	expect	VERB
ajfa-11492	445	2	eps	eps	PROPN
ajfa-11492	445	3	and	and	CCONJ
ajfa-11492	445	4	eps	eps	PROPN
ajfa-11492	445	5	growth	growth	NOUN
ajfa-11492	445	6	as	as	ADP
ajfa-11492	445	7	determinantsof	determinantsof	ADJ
ajfa-11492	445	8	value	value	NOUN
ajfa-11492	445	9	.	.	PUNCT
ajfa-11492	446	1	review	review	NOUN
ajfa-11492	446	2	of	of	ADP
ajfa-11492	446	3	accounting	accounting	NOUN
ajfa-11492	446	4	studies	study	NOUN
ajfa-11492	446	5	,	,	PUNCT
ajfa-11492	446	6	10(2	10(2	PROPN
ajfa-11492	446	7	-	-	SYM
ajfa-11492	446	8	3	3	NUM
ajfa-11492	446	9	)	)	PUNCT
ajfa-11492	446	10	,	,	PUNCT
ajfa-11492	446	11	349	349	NUM
ajfa-11492	446	12	-	-	SYM
ajfa-11492	446	13	365	365	NUM
ajfa-11492	446	14	.	.	PUNCT
ajfa-11492	447	1	https://doi.org/10.1007/s11142-005-1535-3	https://doi.org/10.1007/s11142-005-1535-3	PROPN
ajfa-11492	447	2	ohlson	ohlson	NOUN
ajfa-11492	447	3	,	,	PUNCT
ajfa-11492	447	4	j.	j.	PROPN
ajfa-11492	447	5	a.	a.	PROPN
ajfa-11492	447	6	(	(	PUNCT
ajfa-11492	447	7	1995	1995	NUM
ajfa-11492	447	8	)	)	PUNCT
ajfa-11492	447	9	.	.	PUNCT
ajfa-11492	448	1	earnings	earning	NOUN
ajfa-11492	448	2	,	,	PUNCT
ajfa-11492	448	3	book	book	NOUN
ajfa-11492	448	4	values	value	NOUN
ajfa-11492	448	5	,	,	PUNCT
ajfa-11492	448	6	and	and	CCONJ
ajfa-11492	448	7	dividends	dividend	NOUN
ajfa-11492	448	8	in	in	ADP
ajfa-11492	448	9	equity	equity	NOUN
ajfa-11492	448	10	valuation	valuation	NOUN
ajfa-11492	448	11	*	*	PUNCT
ajfa-11492	448	12	.	.	PUNCT
ajfa-11492	449	1	contemporary	contemporary	ADJ
ajfa-11492	449	2	accounting	accounting	PROPN
ajfa-11492	449	3	research	research	PROPN
ajfa-11492	449	4	,	,	PUNCT
ajfa-11492	449	5	11(2	11(2	NUM
ajfa-11492	449	6	)	)	PUNCT
ajfa-11492	449	7	,	,	PUNCT
ajfa-11492	449	8	661	661	NUM
ajfa-11492	449	9	-	-	SYM
ajfa-11492	449	10	687	687	NUM
ajfa-11492	449	11	.	.	PUNCT
ajfa-11492	450	1	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	https://doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
ajfa-11492	450	2	ohlson	ohlson	PROPN
ajfa-11492	450	3	,	,	PUNCT
ajfa-11492	450	4	j.	j.	PROPN
ajfa-11492	450	5	a.	a.	PROPN
ajfa-11492	450	6	(	(	PUNCT
ajfa-11492	450	7	1999	1999	NUM
ajfa-11492	450	8	)	)	PUNCT
ajfa-11492	450	9	.	.	PUNCT
ajfa-11492	451	1	on	on	ADP
ajfa-11492	451	2	transitory	transitory	ADJ
ajfa-11492	451	3	earnings	earning	NOUN
ajfa-11492	451	4	.	.	PUNCT
ajfa-11492	452	1	review	review	NOUN
ajfa-11492	452	2	of	of	ADP
ajfa-11492	452	3	accounting	accounting	NOUN
ajfa-11492	452	4	studies	study	NOUN
ajfa-11492	452	5	,	,	PUNCT
ajfa-11492	452	6	4(3	4(3	NUM
ajfa-11492	452	7	-	-	SYM
ajfa-11492	452	8	4	4	NUM
ajfa-11492	452	9	)	)	PUNCT
ajfa-11492	452	10	,	,	PUNCT
ajfa-11492	452	11	145	145	NUM
ajfa-11492	452	12	-	-	SYM
ajfa-11492	452	13	162	162	NUM
ajfa-11492	452	14	.	.	PUNCT
ajfa-11492	453	1	https://doi.org/10.1023/a:1009653114699	https://doi.org/10.1023/a:1009653114699	ADJ
ajfa-11492	453	2	ohlson	ohlson	PROPN
ajfa-11492	453	3	,	,	PUNCT
ajfa-11492	453	4	j.	j.	PROPN
ajfa-11492	453	5	a.	a.	PROPN
ajfa-11492	453	6	(	(	PUNCT
ajfa-11492	453	7	2005	2005	NUM
ajfa-11492	453	8	)	)	PUNCT
ajfa-11492	453	9	.	.	PUNCT
ajfa-11492	454	1	on	on	ADP
ajfa-11492	454	2	accounting	accounting	NOUN
ajfa-11492	454	3	-	-	PUNCT
ajfa-11492	454	4	based	base	VERB
ajfa-11492	454	5	valuation	valuation	NOUN
ajfa-11492	454	6	formulae	formulae	PROPN
ajfa-11492	454	7	*	*	PROPN
ajfa-11492	454	8	.	.	PUNCT
ajfa-11492	455	1	review	review	NOUN
ajfa-11492	455	2	of	of	ADP
ajfa-11492	455	3	accounting	accounting	NOUN
ajfa-11492	455	4	studies	study	NOUN
ajfa-11492	455	5	,	,	PUNCT
ajfa-11492	455	6	10(2	10(2	PROPN
ajfa-11492	455	7	-	-	SYM
ajfa-11492	455	8	3	3	NUM
ajfa-11492	455	9	)	)	PUNCT
ajfa-11492	455	10	,	,	PUNCT
ajfa-11492	455	11	323	323	NUM
ajfa-11492	455	12	-	-	SYM
ajfa-11492	455	13	347	347	NUM
ajfa-11492	455	14	.https://doi.org/10.1007/s11142-005-1534-4	.https://doi.org/10.1007/s11142-005-1534-4	PROPN
ajfa-11492	455	15	ohlson	ohlson	NOUN
ajfa-11492	455	16	,	,	PUNCT
ajfa-11492	455	17	j.	j.	PROPN
ajfa-11492	455	18	a.	a.	PROPN
ajfa-11492	455	19	(	(	PUNCT
ajfa-11492	455	20	2009	2009	NUM
ajfa-11492	455	21	)	)	PUNCT
ajfa-11492	455	22	.	.	PUNCT
ajfa-11492	456	1	accounting	accounting	NOUN
ajfa-11492	456	2	data	datum	NOUN
ajfa-11492	456	3	and	and	CCONJ
ajfa-11492	456	4	value	value	NOUN
ajfa-11492	456	5	:	:	PUNCT
ajfa-11492	456	6	the	the	DET
ajfa-11492	456	7	basic	basic	ADJ
ajfa-11492	456	8	results*.contemporary	results*.contemporary	ADJ
ajfa-11492	456	9	accounting	accounting	NOUN
ajfa-11492	456	10	research	research	NOUN
ajfa-11492	456	11	,	,	PUNCT
ajfa-11492	456	12	26(1	26(1	NUM
ajfa-11492	456	13	)	)	PUNCT
ajfa-11492	456	14	,	,	PUNCT
ajfa-11492	456	15	231	231	NUM
ajfa-11492	456	16	-	-	SYM
ajfa-11492	456	17	259	259	NUM
ajfa-11492	456	18	.	.	PUNCT
ajfa-11492	457	1	https://doi.org/10.1506/car.26.1.8	https://doi.org/10.1506/car.26.1.8	PROPN
ajfa-11492	457	2	ohlson	ohlson	PROPN
ajfa-11492	457	3	,	,	PUNCT
ajfa-11492	457	4	j.	j.	PROPN
ajfa-11492	457	5	a.	a.	PROPN
ajfa-11492	457	6	,	,	PUNCT
ajfa-11492	457	7	&	&	CCONJ
ajfa-11492	457	8	gao	gao	PROPN
ajfa-11492	457	9	,	,	PUNCT
ajfa-11492	457	10	z.	z.	PROPN
ajfa-11492	457	11	(	(	PUNCT
ajfa-11492	457	12	2006	2006	NUM
ajfa-11492	457	13	)	)	PUNCT
ajfa-11492	457	14	.	.	PUNCT
ajfa-11492	458	1	earnings	earning	NOUN
ajfa-11492	458	2	,	,	PUNCT
ajfa-11492	458	3	earnings	earning	NOUN
ajfa-11492	458	4	growth	growth	NOUN
ajfa-11492	458	5	and	and	CCONJ
ajfa-11492	458	6	value	value	NOUN
ajfa-11492	458	7	.	.	PUNCT
ajfa-11492	459	1	now	now	ADV
ajfa-11492	459	2	publishers	publishers	PROPN
ajfa-11492	459	3	inc	inc	PROPN
ajfa-11492	459	4	.	.	PROPN
ajfa-11492	459	5	https://doi.org/10.1561/1400000001	https://doi.org/10.1561/1400000001	PROPN
ajfa-11492	459	6	oler	ol	ADJ
ajfa-11492	459	7	,	,	PUNCT
ajfa-11492	459	8	d.	d.	PROPN
ajfa-11492	459	9	k.	k.	PROPN
ajfa-11492	459	10	,	,	PUNCT
ajfa-11492	459	11	oler	ol	ADJ
ajfa-11492	459	12	,	,	PUNCT
ajfa-11492	459	13	m.	m.	NOUN
ajfa-11492	459	14	j.	j.	PROPN
ajfa-11492	459	15	,	,	PUNCT
ajfa-11492	459	16	&	&	CCONJ
ajfa-11492	459	17	skousen	skousen	PROPN
ajfa-11492	459	18	,	,	PUNCT
ajfa-11492	459	19	c.	c.	PROPN
ajfa-11492	459	20	j.	j.	PROPN
ajfa-11492	459	21	(	(	PUNCT
ajfa-11492	459	22	2010	2010	NUM
ajfa-11492	459	23	)	)	PUNCT
ajfa-11492	459	24	.	.	PUNCT
ajfa-11492	460	1	characterizing	characterize	VERB
ajfa-11492	460	2	accounting	accounting	NOUN
ajfa-11492	460	3	research	research	NOUN
ajfa-11492	460	4	.	.	PUNCT
ajfa-11492	461	1	accounting	accounting	NOUN
ajfa-11492	461	2	horizons	horizon	NOUN
ajfa-11492	461	3	,	,	PUNCT
ajfa-11492	461	4	24(4	24(4	NUM
ajfa-11492	461	5	)	)	PUNCT
ajfa-11492	461	6	,	,	PUNCT
ajfa-11492	461	7	635	635	NUM
ajfa-11492	461	8	-	-	SYM
ajfa-11492	461	9	670	670	NUM
ajfa-11492	461	10	.	.	PUNCT
ajfa-11492	462	1	https://doi.org/10.2308/acch.2010.24.4.635	https://doi.org/10.2308/acch.2010.24.4.635	PROPN
ajfa-11492	462	2	ota	ota	PROPN
ajfa-11492	462	3	,	,	PUNCT
ajfa-11492	462	4	k.	k.	PROPN
ajfa-11492	462	5	(	(	PUNCT
ajfa-11492	462	6	2002	2002	NUM
ajfa-11492	462	7	)	)	PUNCT
ajfa-11492	462	8	.	.	PUNCT
ajfa-11492	463	1	a	a	DET
ajfa-11492	463	2	test	test	NOUN
ajfa-11492	463	3	of	of	ADP
ajfa-11492	463	4	the	the	DET
ajfa-11492	463	5	ohlson	ohlson	NOUN
ajfa-11492	463	6	(	(	PUNCT
ajfa-11492	463	7	1995	1995	NUM
ajfa-11492	463	8	)	)	PUNCT
ajfa-11492	463	9	model	model	NOUN
ajfa-11492	463	10	:	:	PUNCT
ajfa-11492	463	11	empirical	empirical	ADJ
ajfa-11492	463	12	evidence	evidence	NOUN
ajfa-11492	463	13	from	from	ADP
ajfa-11492	463	14	japan	japan	PROPN
ajfa-11492	463	15	.	.	PUNCT
ajfa-11492	464	1	the	the	DET
ajfa-11492	464	2	international	international	ADJ
ajfa-11492	464	3	journal	journal	NOUN
ajfa-11492	464	4	of	of	ADP
ajfa-11492	464	5	accounting	accounting	NOUN
ajfa-11492	464	6	,	,	PUNCT
ajfa-11492	464	7	37(2	37(2	PROPN
ajfa-11492	464	8	)	)	PUNCT
ajfa-11492	464	9	,	,	PUNCT
ajfa-11492	464	10	157	157	NUM
ajfa-11492	464	11	-	-	SYM
ajfa-11492	464	12	182	182	NUM
ajfa-11492	464	13	.	.	PUNCT
ajfa-11492	465	1	https://doi.org/10.1016/s0020-7063(02)00150-4	https://doi.org/10.1016/s0020-7063(02)00150-4	PROPN
ajfa-11492	465	2	penman	penman	PROPN
ajfa-11492	465	3	,	,	PUNCT
ajfa-11492	465	4	s.	s.	PROPN
ajfa-11492	465	5	h.	h.	PROPN
ajfa-11492	465	6	(	(	PUNCT
ajfa-11492	465	7	2005	2005	NUM
ajfa-11492	465	8	)	)	PUNCT
ajfa-11492	465	9	.	.	PUNCT
ajfa-11492	466	1	discussion	discussion	NOUN
ajfa-11492	466	2	of	of	ADP
ajfa-11492	466	3	“	"	PUNCT
ajfa-11492	466	4	on	on	ADP
ajfa-11492	466	5	accounting	accounting	NOUN
ajfa-11492	466	6	-	-	PUNCT
ajfa-11492	466	7	based	base	VERB
ajfa-11492	466	8	valuation	valuation	NOUN
ajfa-11492	466	9	formulae	formulae	NOUN
ajfa-11492	466	10	”	"	PUNCT
ajfa-11492	466	11	and	and	CCONJ
ajfa-11492	466	12	“	"	PUNCT
ajfa-11492	466	13	expected	expect	VERB
ajfa-11492	466	14	eps	eps	PROPN
ajfa-11492	466	15	and	and	CCONJ
ajfa-11492	466	16	eps	eps	PROPN
ajfa-11492	466	17	growthas	growthas	PROPN
ajfa-11492	466	18	determinants	determinant	NOUN
ajfa-11492	466	19	of	of	ADP
ajfa-11492	466	20	value	value	NOUN
ajfa-11492	466	21	”	"	PUNCT
ajfa-11492	466	22	.	.	PUNCT
ajfa-11492	467	1	review	review	NOUN
ajfa-11492	467	2	of	of	ADP
ajfa-11492	467	3	accounting	accounting	NOUN
ajfa-11492	467	4	studies	study	NOUN
ajfa-11492	467	5	,	,	PUNCT
ajfa-11492	467	6	10(2	10(2	PROPN
ajfa-11492	467	7	-	-	SYM
ajfa-11492	467	8	3	3	NUM
ajfa-11492	467	9	)	)	PUNCT
ajfa-11492	467	10	,	,	PUNCT
ajfa-11492	467	11	367	367	NUM
ajfa-11492	467	12	-	-	SYM
ajfa-11492	467	13	378	378	NUM
ajfa-11492	467	14	.	.	PUNCT
ajfa-11492	468	1	https://doi.org/10.1007/s11142-005-1536-2	https://doi.org/10.1007/s11142-005-1536-2	NUM
ajfa-11492	468	2	srivastava	srivastava	PROPN
ajfa-11492	468	3	,	,	PUNCT
ajfa-11492	468	4	a.	a.	NOUN
ajfa-11492	468	5	(	(	PUNCT
ajfa-11492	468	6	2014	2014	NUM
ajfa-11492	468	7	)	)	PUNCT
ajfa-11492	468	8	.	.	PUNCT
ajfa-11492	469	1	why	why	SCONJ
ajfa-11492	469	2	have	have	VERB
ajfa-11492	469	3	measures	measure	NOUN
ajfa-11492	469	4	of	of	ADP
ajfa-11492	469	5	earnings	earning	NOUN
ajfa-11492	469	6	quality	quality	NOUN
ajfa-11492	469	7	changed	change	VERB
ajfa-11492	469	8	over	over	ADP
ajfa-11492	469	9	time	time	NOUN
ajfa-11492	469	10	?	?	PUNCT
ajfa-11492	470	1	journal	journal	NOUN
ajfa-11492	470	2	of	of	ADP
ajfa-11492	470	3	accounting	accounting	NOUN
ajfa-11492	470	4	and	and	CCONJ
ajfa-11492	470	5	economics	economic	NOUN
ajfa-11492	470	6	,	,	PUNCT
ajfa-11492	470	7	57(2	57(2	NUM
ajfa-11492	470	8	)	)	PUNCT
ajfa-11492	470	9	,	,	PUNCT
ajfa-11492	470	10	196	196	NUM
ajfa-11492	470	11	-	-	SYM
ajfa-11492	470	12	217	217	NUM
ajfa-11492	470	13	.	.	PUNCT
ajfa-11492	471	1	https://doi.org/10.1016/j.jacceco.2014.04.001	https://doi.org/10.1016/j.jacceco.2014.04.001	NOUN
ajfa-11492	471	2	skogsvik	skogsvik	NOUN
ajfa-11492	471	3	,	,	PUNCT
ajfa-11492	471	4	k.	k.	PROPN
ajfa-11492	471	5	,	,	PUNCT
ajfa-11492	471	6	&	&	CCONJ
ajfa-11492	471	7	juettner	juettner	PROPN
ajfa-11492	471	8	-	-	PUNCT
ajfa-11492	471	9	nauroth	nauroth	PROPN
ajfa-11492	471	10	,	,	PUNCT
ajfa-11492	471	11	b.	b.	PROPN
ajfa-11492	471	12	e.	e.	PROPN
ajfa-11492	471	13	(	(	PUNCT
ajfa-11492	471	14	2013	2013	NUM
ajfa-11492	471	15	)	)	PUNCT
ajfa-11492	471	16	.	.	PUNCT
ajfa-11492	472	1	a	a	DET
ajfa-11492	472	2	note	note	NOUN
ajfa-11492	472	3	on	on	ADP
ajfa-11492	472	4	accounting	account	VERB
ajfa-11492	472	5	conservatism	conservatism	NOUN
ajfa-11492	472	6	in	in	ADP
ajfa-11492	472	7	residual	residual	ADJ
ajfa-11492	472	8	income	income	NOUN
ajfa-11492	472	9	and	and	CCONJ
ajfa-11492	472	10	abnormal	abnormal	ADJ
ajfa-11492	472	11	earnings	earning	NOUN
ajfa-11492	472	12	growth	growth	NOUN
ajfa-11492	472	13	equity	equity	NOUN
ajfa-11492	472	14	valuation	valuation	NOUN
ajfa-11492	472	15	.	.	PUNCT
ajfa-11492	473	1	the	the	DET
ajfa-11492	473	2	british	british	PROPN
ajfa-11492	473	3	accounting	accounting	PROPN
ajfa-11492	473	4	review	review	PROPN
ajfa-11492	473	5	,	,	PUNCT
ajfa-11492	473	6	45(1	45(1	NOUN
ajfa-11492	473	7	)	)	PUNCT
ajfa-11492	473	8	,	,	PUNCT
ajfa-11492	473	9	70	70	NUM
ajfa-11492	473	10	-	-	SYM
ajfa-11492	473	11	80	80	NUM
ajfa-11492	473	12	.	.	PUNCT
ajfa-11492	474	1	https://doi.org/10.1016/j.bar.2012.12.001	https://doi.org/10.1016/j.bar.2012.12.001	NOUN
ajfa-11492	474	2	stark	stark	PROPN
ajfa-11492	474	3	,	,	PUNCT
ajfa-11492	474	4	a.	a.	PROPN
ajfa-11492	474	5	w.	w.	PROPN
ajfa-11492	474	6	(	(	PUNCT
ajfa-11492	474	7	1997	1997	NUM
ajfa-11492	474	8	)	)	PUNCT
ajfa-11492	474	9	.	.	PUNCT
ajfa-11492	475	1	linear	linear	ADJ
ajfa-11492	475	2	information	information	NOUN
ajfa-11492	475	3	dynamics	dynamic	NOUN
ajfa-11492	475	4	,	,	PUNCT
ajfa-11492	475	5	dividend	dividend	NOUN
ajfa-11492	475	6	irrelevance	irrelevance	NOUN
ajfa-11492	475	7	,	,	PUNCT
ajfa-11492	475	8	corporate	corporate	ADJ
ajfa-11492	475	9	valuation	valuation	NOUN
ajfa-11492	475	10	and	and	CCONJ
ajfa-11492	475	11	the	the	DET
ajfa-11492	475	12	clean	clean	ADJ
ajfa-11492	475	13	surplus	surplus	NOUN
ajfa-11492	475	14	relationship	relationship	NOUN
ajfa-11492	475	15	.	.	PUNCT
ajfa-11492	476	1	accounting	accounting	NOUN
ajfa-11492	476	2	and	and	CCONJ
ajfa-11492	476	3	business	business	NOUN
ajfa-11492	476	4	research	research	NOUN
ajfa-11492	476	5	,	,	PUNCT
ajfa-11492	476	6	27(3	27(3	NUM
ajfa-11492	476	7	)	)	PUNCT
ajfa-11492	476	8	,	,	PUNCT
ajfa-11492	476	9	219	219	NUM
ajfa-11492	476	10	-	-	SYM
ajfa-11492	476	11	228	228	NUM
ajfa-11492	476	12	.	.	PUNCT
ajfa-11492	477	1	https://doi.org/10.1080/00014788.1997.9729546	https://doi.org/10.1080/00014788.1997.9729546	VERB
ajfa-11492	477	2	asian	asian	ADJ
ajfa-11492	477	3	journal	journal	NOUN
ajfa-11492	477	4	of	of	ADP
ajfa-11492	477	5	finance	finance	PROPN
ajfa-11492	477	6	&	&	CCONJ
ajfa-11492	477	7	accounting	accounting	PROPN
ajfa-11492	477	8	issn	issn	PROPN
ajfa-11492	477	9	1946	1946	NUM
ajfa-11492	477	10	-	-	PUNCT
ajfa-11492	477	11	052x	052x	PROPN
ajfa-11492	477	12	2017	2017	NUM
ajfa-11492	477	13	,	,	PUNCT
ajfa-11492	477	14	vol	vol	NOUN
ajfa-11492	477	15	.	.	NOUN
ajfa-11492	477	16	9	9	NUM
ajfa-11492	477	17	,	,	PUNCT
ajfa-11492	477	18	no	no	NOUN
ajfa-11492	477	19	.	.	NOUN
ajfa-11492	477	20	2	2	NUM
ajfa-11492	477	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11492	477	22	20	20	NUM
ajfa-11492	477	23	yee	yee	PROPN
ajfa-11492	477	24	,	,	PUNCT
ajfa-11492	477	25	k.	k.	PROPN
ajfa-11492	477	26	k.	k.	PROPN
ajfa-11492	477	27	(	(	PUNCT
ajfa-11492	477	28	2000	2000	NUM
ajfa-11492	477	29	)	)	PUNCT
ajfa-11492	477	30	.	.	PUNCT
ajfa-11492	478	1	opportunities	opportunity	NOUN
ajfa-11492	478	2	knocking	knock	VERB
ajfa-11492	478	3	:	:	PUNCT
ajfa-11492	478	4	residual	residual	ADJ
ajfa-11492	478	5	income	income	NOUN
ajfa-11492	478	6	valuation	valuation	NOUN
ajfa-11492	478	7	of	of	ADP
ajfa-11492	478	8	an	an	DET
ajfa-11492	478	9	adaptive	adaptive	ADJ
ajfa-11492	478	10	firm	firm	NOUN
ajfa-11492	478	11	.	.	PUNCT
ajfa-11492	479	1	journal	journal	PROPN
ajfa-11492	479	2	of	of	ADP
ajfa-11492	479	3	accounting	accounting	NOUN
ajfa-11492	479	4	,	,	PUNCT
ajfa-11492	479	5	auditing	auditing	NOUN
ajfa-11492	479	6	&	&	CCONJ
ajfa-11492	479	7	finance	finance	NOUN
ajfa-11492	479	8	,	,	PUNCT
ajfa-11492	479	9	15(3	15(3	NUM
ajfa-11492	479	10	)	)	PUNCT
ajfa-11492	479	11	,	,	PUNCT
ajfa-11492	479	12	225	225	NUM
ajfa-11492	479	13	-	-	SYM
ajfa-11492	479	14	266	266	NUM
ajfa-11492	479	15	.	.	PUNCT
ajfa-11492	480	1	https://doi.org/10.1177/0148558x0001500303	https://doi.org/10.1177/0148558x0001500303	PROPN
ajfa-11492	480	2	zhang	zhang	PROPN
ajfa-11492	480	3	,	,	PUNCT
ajfa-11492	480	4	g.	g.	PROPN
ajfa-11492	480	5	(	(	PUNCT
ajfa-11492	480	6	2000	2000	NUM
ajfa-11492	480	7	)	)	PUNCT
ajfa-11492	480	8	.	.	PUNCT
ajfa-11492	481	1	accounting	accounting	NOUN
ajfa-11492	481	2	information	information	NOUN
ajfa-11492	481	3	,	,	PUNCT
ajfa-11492	481	4	capital	capital	NOUN
ajfa-11492	481	5	investment	investment	NOUN
ajfa-11492	481	6	decisions	decision	NOUN
ajfa-11492	481	7	,	,	PUNCT
ajfa-11492	481	8	and	and	CCONJ
ajfa-11492	481	9	equity	equity	NOUN
ajfa-11492	481	10	valuation	valuation	NOUN
ajfa-11492	481	11	:	:	PUNCT
ajfa-11492	481	12	theory	theory	NOUN
ajfa-11492	481	13	and	and	CCONJ
ajfa-11492	481	14	empirical	empirical	ADJ
ajfa-11492	481	15	implications	implication	NOUN
ajfa-11492	481	16	.	.	PUNCT
ajfa-11492	482	1	journal	journal	NOUN
ajfa-11492	482	2	of	of	ADP
ajfa-11492	482	3	accounting	accounting	NOUN
ajfa-11492	482	4	research	research	NOUN
ajfa-11492	482	5	,	,	PUNCT
ajfa-11492	482	6	38(2	38(2	NOUN
ajfa-11492	482	7	)	)	PUNCT
ajfa-11492	482	8	,	,	PUNCT
ajfa-11492	482	9	271	271	NUM
ajfa-11492	482	10	-	-	SYM
ajfa-11492	482	11	295	295	NUM
ajfa-11492	482	12	.	.	PUNCT
ajfa-11492	483	1	https://doi.org/10.2307/2672934	https://doi.org/10.2307/2672934	NOUN