id	sid	tid	token	lemma	pos
ajfa-11578	1	1	microsoft	microsoft	PROPN
ajfa-11578	1	2	word	word	NOUN
ajfa-11578	1	3	11578	11578	NUM
ajfa-11578	1	4	-	-	SYM
ajfa-11578	1	5	42657	42657	NUM
ajfa-11578	1	6	-	-	PUNCT
ajfa-11578	1	7	2	2	NUM
ajfa-11578	1	8	-	-	PUNCT
ajfa-11578	1	9	sm	sm	NOUN
ajfa-11578	1	10	-	-	PUNCT
ajfa-11578	1	11	writer2	writer2	VERB
ajfa-11578	1	12	-	-	ADJ
ajfa-11578	1	13	new	new	ADJ
ajfa-11578	1	14	asian	asian	ADJ
ajfa-11578	1	15	journal	journal	NOUN
ajfa-11578	1	16	of	of	ADP
ajfa-11578	1	17	finance	finance	PROPN
ajfa-11578	1	18	&	&	CCONJ
ajfa-11578	1	19	accounting	accounting	PROPN
ajfa-11578	1	20	issn	issn	PROPN
ajfa-11578	1	21	1946	1946	NUM
ajfa-11578	1	22	-	-	PUNCT
ajfa-11578	1	23	052x	052x	PROPN
ajfa-11578	1	24	2017	2017	NUM
ajfa-11578	1	25	,	,	PUNCT
ajfa-11578	1	26	vol	vol	NOUN
ajfa-11578	1	27	.	.	NOUN
ajfa-11578	1	28	9	9	NUM
ajfa-11578	1	29	,	,	PUNCT
ajfa-11578	1	30	no	no	NOUN
ajfa-11578	1	31	.	.	NOUN
ajfa-11578	1	32	2	2	NUM
ajfa-11578	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	1	34	60	60	NUM
ajfa-11578	1	35	accounting	accounting	NOUN
ajfa-11578	1	36	reforms	reform	NOUN
ajfa-11578	1	37	and	and	CCONJ
ajfa-11578	1	38	foreign	foreign	ADJ
ajfa-11578	1	39	portfolio	portfolio	NOUN
ajfa-11578	1	40	investment	investment	NOUN
ajfa-11578	1	41	in	in	ADP
ajfa-11578	1	42	china	china	PROPN
ajfa-11578	1	43	:	:	PUNCT
ajfa-11578	1	44	an	an	DET
ajfa-11578	1	45	empirical	empirical	ADJ
ajfa-11578	1	46	investigation	investigation	NOUN
ajfa-11578	1	47	muhammad	muhammad	PROPN
ajfa-11578	1	48	umar	umar	PROPN
ajfa-11578	1	49	draz	draz	PROPN
ajfa-11578	1	50	(	(	PUNCT
ajfa-11578	1	51	corresponding	corresponding	ADJ
ajfa-11578	1	52	author	author	NOUN
ajfa-11578	1	53	)	)	PUNCT
ajfa-11578	1	54	department	department	NOUN
ajfa-11578	1	55	of	of	ADP
ajfa-11578	1	56	management	management	NOUN
ajfa-11578	1	57	and	and	CCONJ
ajfa-11578	1	58	humanities	humanity	NOUN
ajfa-11578	1	59	universiti	universiti	PROPN
ajfa-11578	1	60	teknologi	teknologi	PROPN
ajfa-11578	1	61	petronas	petronas	PROPN
ajfa-11578	1	62	32610	32610	NUM
ajfa-11578	1	63	bandar	bandar	PROPN
ajfa-11578	1	64	seri	seri	PROPN
ajfa-11578	1	65	iskandar	iskandar	PROPN
ajfa-11578	1	66	,	,	PUNCT
ajfa-11578	1	67	perak	perak	PROPN
ajfa-11578	1	68	darul	darul	PROPN
ajfa-11578	1	69	ridzuan	ridzuan	PROPN
ajfa-11578	1	70	,	,	PUNCT
ajfa-11578	1	71	malaysia	malaysia	PROPN
ajfa-11578	1	72	tel	tel	PROPN
ajfa-11578	1	73	:	:	PUNCT
ajfa-11578	1	74	60	60	NUM
ajfa-11578	1	75	-	-	SYM
ajfa-11578	1	76	5	5	NUM
ajfa-11578	1	77	-	-	PUNCT
ajfa-11578	1	78	368	368	NUM
ajfa-11578	1	79	-	-	SYM
ajfa-11578	1	80	7732	7732	NUM
ajfa-11578	1	81	e	e	NOUN
ajfa-11578	1	82	-	-	NOUN
ajfa-11578	1	83	mail	mail	NOUN
ajfa-11578	1	84	:	:	PUNCT
ajfa-11578	1	85	umardraz2626@gmail.com	umardraz2626@gmail.com	X
ajfa-11578	1	86	fayyaz	fayyaz	PROPN
ajfa-11578	1	87	ahmad	ahmad	PROPN
ajfa-11578	1	88	school	school	NOUN
ajfa-11578	1	89	of	of	ADP
ajfa-11578	1	90	economics	economic	NOUN
ajfa-11578	1	91	,	,	PUNCT
ajfa-11578	1	92	lanzhou	lanzhou	PROPN
ajfa-11578	1	93	university	university	PROPN
ajfa-11578	1	94	lanzhou	lanzhou	PROPN
ajfa-11578	1	95	,	,	PUNCT
ajfa-11578	1	96	gansu	gansu	PROPN
ajfa-11578	1	97	,	,	PUNCT
ajfa-11578	1	98	china	china	PROPN
ajfa-11578	1	99	received	receive	VERB
ajfa-11578	1	100	:	:	PUNCT
ajfa-11578	1	101	july	july	PROPN
ajfa-11578	1	102	21	21	NUM
ajfa-11578	1	103	,	,	PUNCT
ajfa-11578	1	104	2017	2017	NUM
ajfa-11578	1	105	accepted	accept	VERB
ajfa-11578	1	106	:	:	PUNCT
ajfa-11578	1	107	sep	sep	PROPN
ajfa-11578	1	108	.	.	PROPN
ajfa-11578	1	109	14	14	NUM
ajfa-11578	1	110	,	,	PUNCT
ajfa-11578	1	111	2017	2017	NUM
ajfa-11578	1	112	published	publish	VERB
ajfa-11578	1	113	:	:	PUNCT
ajfa-11578	1	114	december	december	PROPN
ajfa-11578	1	115	1	1	NUM
ajfa-11578	1	116	,	,	PUNCT
ajfa-11578	1	117	2017	2017	NUM
ajfa-11578	1	118	doi:10.5296	doi:10.5296	NOUN
ajfa-11578	1	119	/	/	SYM
ajfa-11578	1	120	ajfa.v9i2.11578	ajfa.v9i2.11578	NUM
ajfa-11578	1	121	url	url	NOUN
ajfa-11578	1	122	:	:	PUNCT
ajfa-11578	1	123	https://doi.org/10.5296/ajfa.v9i2.11578	https://doi.org/10.5296/ajfa.v9i2.11578	X
ajfa-11578	1	124	abstract	abstract	ADJ
ajfa-11578	1	125	the	the	DET
ajfa-11578	1	126	relationship	relationship	NOUN
ajfa-11578	1	127	between	between	ADP
ajfa-11578	1	128	foreign	foreign	ADJ
ajfa-11578	1	129	portfolio	portfolio	NOUN
ajfa-11578	1	130	investment	investment	NOUN
ajfa-11578	1	131	(	(	PUNCT
ajfa-11578	1	132	fpi	fpi	PROPN
ajfa-11578	1	133	)	)	PUNCT
ajfa-11578	1	134	and	and	CCONJ
ajfa-11578	1	135	various	various	ADJ
ajfa-11578	1	136	macroeconomic	macroeconomic	ADJ
ajfa-11578	1	137	variables	variable	NOUN
ajfa-11578	1	138	of	of	ADP
ajfa-11578	1	139	china	china	PROPN
ajfa-11578	1	140	has	have	AUX
ajfa-11578	1	141	been	be	AUX
ajfa-11578	1	142	discussed	discuss	VERB
ajfa-11578	1	143	in	in	ADP
ajfa-11578	1	144	the	the	DET
ajfa-11578	1	145	existing	exist	VERB
ajfa-11578	1	146	literature	literature	NOUN
ajfa-11578	1	147	.	.	PUNCT
ajfa-11578	2	1	however	however	ADV
ajfa-11578	2	2	,	,	PUNCT
ajfa-11578	2	3	the	the	DET
ajfa-11578	2	4	link	link	NOUN
ajfa-11578	2	5	between	between	ADP
ajfa-11578	2	6	china	china	PROPN
ajfa-11578	2	7	’s	’s	PART
ajfa-11578	2	8	accounting	accounting	NOUN
ajfa-11578	2	9	reforms	reform	NOUN
ajfa-11578	2	10	and	and	CCONJ
ajfa-11578	2	11	fpi	fpi	PROPN
ajfa-11578	2	12	is	be	AUX
ajfa-11578	2	13	yet	yet	ADV
ajfa-11578	2	14	to	to	PART
ajfa-11578	2	15	be	be	AUX
ajfa-11578	2	16	explored	explore	VERB
ajfa-11578	2	17	.	.	PUNCT
ajfa-11578	3	1	this	this	DET
ajfa-11578	3	2	study	study	NOUN
ajfa-11578	3	3	intends	intend	VERB
ajfa-11578	3	4	to	to	PART
ajfa-11578	3	5	discover	discover	VERB
ajfa-11578	3	6	the	the	DET
ajfa-11578	3	7	impact	impact	NOUN
ajfa-11578	3	8	of	of	ADP
ajfa-11578	3	9	changes	change	NOUN
ajfa-11578	3	10	in	in	ADP
ajfa-11578	3	11	china	china	PROPN
ajfa-11578	3	12	’s	’s	PART
ajfa-11578	3	13	accounting	accounting	NOUN
ajfa-11578	3	14	system	system	NOUN
ajfa-11578	3	15	and	and	CCONJ
ajfa-11578	3	16	convergence	convergence	NOUN
ajfa-11578	3	17	of	of	ADP
ajfa-11578	3	18	its	its	PRON
ajfa-11578	3	19	domestic	domestic	ADJ
ajfa-11578	3	20	accounting	accounting	NOUN
ajfa-11578	3	21	standards	standard	NOUN
ajfa-11578	3	22	(	(	PUNCT
ajfa-11578	3	23	henceforth	henceforth	ADV
ajfa-11578	3	24	referred	refer	VERB
ajfa-11578	3	25	to	to	ADP
ajfa-11578	3	26	as	as	ADP
ajfa-11578	3	27	accounting	accounting	NOUN
ajfa-11578	3	28	reforms	reform	NOUN
ajfa-11578	3	29	)	)	PUNCT
ajfa-11578	3	30	on	on	ADP
ajfa-11578	3	31	fpi	fpi	PROPN
ajfa-11578	3	32	.	.	PUNCT
ajfa-11578	4	1	we	we	PRON
ajfa-11578	4	2	have	have	AUX
ajfa-11578	4	3	used	use	VERB
ajfa-11578	4	4	binary	binary	ADJ
ajfa-11578	4	5	choice	choice	NOUN
ajfa-11578	4	6	model	model	NOUN
ajfa-11578	4	7	in	in	ADP
ajfa-11578	4	8	eviews	eview	NOUN
ajfa-11578	4	9	for	for	ADP
ajfa-11578	4	10	two	two	NUM
ajfa-11578	4	11	decades	decade	NOUN
ajfa-11578	4	12	’	'	PUNCT
ajfa-11578	4	13	data	datum	NOUN
ajfa-11578	4	14	.	.	PUNCT
ajfa-11578	5	1	in	in	ADP
ajfa-11578	5	2	our	our	PRON
ajfa-11578	5	3	analyses	analysis	NOUN
ajfa-11578	5	4	,	,	PUNCT
ajfa-11578	5	5	fpi	fpi	PROPN
ajfa-11578	5	6	has	have	AUX
ajfa-11578	5	7	been	be	AUX
ajfa-11578	5	8	taken	take	VERB
ajfa-11578	5	9	as	as	ADP
ajfa-11578	5	10	dependent	dependent	ADJ
ajfa-11578	5	11	variable	variable	NOUN
ajfa-11578	5	12	,	,	PUNCT
ajfa-11578	5	13	whereas	whereas	SCONJ
ajfa-11578	5	14	accounting	accounting	NOUN
ajfa-11578	5	15	reforms	reform	NOUN
ajfa-11578	5	16	,	,	PUNCT
ajfa-11578	5	17	annual	annual	ADJ
ajfa-11578	5	18	increase	increase	NOUN
ajfa-11578	5	19	in	in	ADP
ajfa-11578	5	20	listed	list	VERB
ajfa-11578	5	21	companies	company	NOUN
ajfa-11578	5	22	,	,	PUNCT
ajfa-11578	5	23	gdp	gdp	NOUN
ajfa-11578	5	24	growth	growth	NOUN
ajfa-11578	5	25	of	of	ADP
ajfa-11578	5	26	china	china	PROPN
ajfa-11578	5	27	and	and	CCONJ
ajfa-11578	5	28	financial	financial	ADJ
ajfa-11578	5	29	crises	crisis	NOUN
ajfa-11578	5	30	are	be	AUX
ajfa-11578	5	31	taken	take	VERB
ajfa-11578	5	32	as	as	ADP
ajfa-11578	5	33	explanatory	explanatory	ADJ
ajfa-11578	5	34	variables	variable	NOUN
ajfa-11578	5	35	.	.	PUNCT
ajfa-11578	6	1	the	the	DET
ajfa-11578	6	2	results	result	NOUN
ajfa-11578	6	3	of	of	ADP
ajfa-11578	6	4	our	our	PRON
ajfa-11578	6	5	model	model	NOUN
ajfa-11578	6	6	reveal	reveal	VERB
ajfa-11578	6	7	a	a	DET
ajfa-11578	6	8	significant	significant	ADJ
ajfa-11578	6	9	relationship	relationship	NOUN
ajfa-11578	6	10	between	between	ADP
ajfa-11578	6	11	accounting	accounting	NOUN
ajfa-11578	6	12	reforms	reform	NOUN
ajfa-11578	6	13	and	and	CCONJ
ajfa-11578	6	14	fpi	fpi	PROPN
ajfa-11578	6	15	;	;	PUNCT
ajfa-11578	6	16	moreover	moreover	ADV
ajfa-11578	6	17	,	,	PUNCT
ajfa-11578	6	18	granger	granger	PROPN
ajfa-11578	6	19	causality	causality	PROPN
ajfa-11578	6	20	test	test	NOUN
ajfa-11578	6	21	shows	show	VERB
ajfa-11578	6	22	a	a	DET
ajfa-11578	6	23	significant	significant	ADJ
ajfa-11578	6	24	causal	causal	ADJ
ajfa-11578	6	25	relationship	relationship	NOUN
ajfa-11578	6	26	between	between	ADP
ajfa-11578	6	27	yearly	yearly	ADJ
ajfa-11578	6	28	increase	increase	NOUN
ajfa-11578	6	29	in	in	ADP
ajfa-11578	6	30	listed	list	VERB
ajfa-11578	6	31	companies	company	NOUN
ajfa-11578	6	32	and	and	CCONJ
ajfa-11578	6	33	fpi	fpi	PROPN
ajfa-11578	6	34	.	.	PUNCT
ajfa-11578	7	1	our	our	PRON
ajfa-11578	7	2	findings	finding	NOUN
ajfa-11578	7	3	are	be	AUX
ajfa-11578	7	4	theoretically	theoretically	ADV
ajfa-11578	7	5	rational	rational	ADJ
ajfa-11578	7	6	and	and	CCONJ
ajfa-11578	7	7	can	can	AUX
ajfa-11578	7	8	be	be	AUX
ajfa-11578	7	9	useful	useful	ADJ
ajfa-11578	7	10	for	for	ADP
ajfa-11578	7	11	both	both	DET
ajfa-11578	7	12	investors	investor	NOUN
ajfa-11578	7	13	and	and	CCONJ
ajfa-11578	7	14	the	the	DET
ajfa-11578	7	15	policymakers	policymaker	NOUN
ajfa-11578	7	16	.	.	PUNCT
ajfa-11578	8	1	keywords	keyword	NOUN
ajfa-11578	8	2	:	:	PUNCT
ajfa-11578	8	3	accounting	accounting	NOUN
ajfa-11578	8	4	reforms	reform	NOUN
ajfa-11578	8	5	,	,	PUNCT
ajfa-11578	8	6	accounting	accounting	NOUN
ajfa-11578	8	7	standards	standard	NOUN
ajfa-11578	8	8	,	,	PUNCT
ajfa-11578	8	9	china	china	PROPN
ajfa-11578	8	10	,	,	PUNCT
ajfa-11578	8	11	financial	financial	ADJ
ajfa-11578	8	12	crises	crisis	NOUN
ajfa-11578	8	13	,	,	PUNCT
ajfa-11578	8	14	fpi	fpi	PROPN
ajfa-11578	8	15	,	,	PUNCT
ajfa-11578	8	16	gdp	gdp	NOUN
ajfa-11578	8	17	asian	asian	PROPN
ajfa-11578	8	18	journal	journal	PROPN
ajfa-11578	8	19	of	of	ADP
ajfa-11578	8	20	finance	finance	PROPN
ajfa-11578	8	21	&	&	CCONJ
ajfa-11578	8	22	accounting	accounting	PROPN
ajfa-11578	8	23	issn	issn	PROPN
ajfa-11578	8	24	1946	1946	NUM
ajfa-11578	8	25	-	-	PUNCT
ajfa-11578	8	26	052x	052x	PROPN
ajfa-11578	8	27	2017	2017	NUM
ajfa-11578	8	28	,	,	PUNCT
ajfa-11578	8	29	vol	vol	NOUN
ajfa-11578	8	30	.	.	NOUN
ajfa-11578	8	31	9	9	NUM
ajfa-11578	8	32	,	,	PUNCT
ajfa-11578	8	33	no	no	NOUN
ajfa-11578	8	34	.	.	NOUN
ajfa-11578	8	35	2	2	NUM
ajfa-11578	8	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	8	37	61	61	NUM
ajfa-11578	8	38	1	1	NUM
ajfa-11578	8	39	.	.	PUNCT
ajfa-11578	9	1	introduction	introduction	NOUN
ajfa-11578	9	2	foreign	foreign	ADJ
ajfa-11578	9	3	investment	investment	NOUN
ajfa-11578	9	4	is	be	AUX
ajfa-11578	9	5	normally	normally	ADV
ajfa-11578	9	6	a	a	DET
ajfa-11578	9	7	foreign	foreign	ADJ
ajfa-11578	9	8	direct	direct	ADJ
ajfa-11578	9	9	investment	investment	NOUN
ajfa-11578	9	10	(	(	PUNCT
ajfa-11578	9	11	fdi	fdi	NOUN
ajfa-11578	9	12	)	)	PUNCT
ajfa-11578	9	13	or	or	CCONJ
ajfa-11578	9	14	a	a	DET
ajfa-11578	9	15	foreign	foreign	ADJ
ajfa-11578	9	16	portfolio	portfolio	NOUN
ajfa-11578	9	17	investment	investment	NOUN
ajfa-11578	9	18	(	(	PUNCT
ajfa-11578	9	19	fpi	fpi	PROPN
ajfa-11578	9	20	)	)	PUNCT
ajfa-11578	9	21	;	;	PUNCT
ajfa-11578	9	22	the	the	DET
ajfa-11578	9	23	former	former	ADJ
ajfa-11578	9	24	is	be	AUX
ajfa-11578	9	25	made	make	VERB
ajfa-11578	9	26	for	for	ADP
ajfa-11578	9	27	long	long	ADJ
ajfa-11578	9	28	term	term	NOUN
ajfa-11578	9	29	purpose	purpose	NOUN
ajfa-11578	9	30	e.g.	e.g.	ADV
ajfa-11578	9	31	joint	joint	ADJ
ajfa-11578	9	32	ventures	venture	NOUN
ajfa-11578	9	33	and	and	CCONJ
ajfa-11578	9	34	sharing	share	VERB
ajfa-11578	9	35	the	the	DET
ajfa-11578	9	36	technology	technology	NOUN
ajfa-11578	9	37	,	,	PUNCT
ajfa-11578	9	38	etc	etc	X
ajfa-11578	9	39	.	.	X
ajfa-11578	10	1	while	while	SCONJ
ajfa-11578	10	2	the	the	DET
ajfa-11578	10	3	latter	latter	NOUN
ajfa-11578	10	4	is	be	AUX
ajfa-11578	10	5	a	a	DET
ajfa-11578	10	6	short	short	ADJ
ajfa-11578	10	7	term	term	NOUN
ajfa-11578	10	8	investment	investment	NOUN
ajfa-11578	10	9	.	.	PUNCT
ajfa-11578	11	1	overseas	overseas	ADJ
ajfa-11578	11	2	investments	investment	NOUN
ajfa-11578	11	3	are	be	AUX
ajfa-11578	11	4	highly	highly	ADV
ajfa-11578	11	5	linked	link	VERB
ajfa-11578	11	6	with	with	ADP
ajfa-11578	11	7	the	the	DET
ajfa-11578	11	8	rising	rise	VERB
ajfa-11578	11	9	level	level	NOUN
ajfa-11578	11	10	of	of	ADP
ajfa-11578	11	11	globalization	globalization	NOUN
ajfa-11578	11	12	;	;	PUNCT
ajfa-11578	11	13	by	by	ADP
ajfa-11578	11	14	using	use	VERB
ajfa-11578	11	15	the	the	DET
ajfa-11578	11	16	wide	wide	ADJ
ajfa-11578	11	17	range	range	NOUN
ajfa-11578	11	18	of	of	ADP
ajfa-11578	11	19	updated	update	VERB
ajfa-11578	11	20	information	information	NOUN
ajfa-11578	11	21	and	and	CCONJ
ajfa-11578	11	22	efficient	efficient	ADJ
ajfa-11578	11	23	means	mean	NOUN
ajfa-11578	11	24	of	of	ADP
ajfa-11578	11	25	communication	communication	NOUN
ajfa-11578	11	26	,	,	PUNCT
ajfa-11578	11	27	the	the	DET
ajfa-11578	11	28	investors	investor	NOUN
ajfa-11578	11	29	can	can	AUX
ajfa-11578	11	30	easily	easily	ADV
ajfa-11578	11	31	figure	figure	VERB
ajfa-11578	11	32	out	out	ADP
ajfa-11578	11	33	when	when	SCONJ
ajfa-11578	11	34	and	and	CCONJ
ajfa-11578	11	35	where	where	SCONJ
ajfa-11578	11	36	to	to	PART
ajfa-11578	11	37	invest	invest	VERB
ajfa-11578	11	38	their	their	PRON
ajfa-11578	11	39	funds	fund	NOUN
ajfa-11578	11	40	worldwide	worldwide	ADV
ajfa-11578	11	41	.	.	PUNCT
ajfa-11578	12	1	for	for	ADP
ajfa-11578	12	2	making	make	VERB
ajfa-11578	12	3	investment	investment	NOUN
ajfa-11578	12	4	decisions	decision	NOUN
ajfa-11578	12	5	,	,	PUNCT
ajfa-11578	12	6	financial	financial	ADJ
ajfa-11578	12	7	disclosures	disclosure	NOUN
ajfa-11578	12	8	of	of	ADP
ajfa-11578	12	9	the	the	DET
ajfa-11578	12	10	relevant	relevant	ADJ
ajfa-11578	12	11	entity	entity	NOUN
ajfa-11578	12	12	are	be	AUX
ajfa-11578	12	13	one	one	NUM
ajfa-11578	12	14	of	of	ADP
ajfa-11578	12	15	the	the	DET
ajfa-11578	12	16	vital	vital	ADJ
ajfa-11578	12	17	categories	category	NOUN
ajfa-11578	12	18	of	of	ADP
ajfa-11578	12	19	information	information	NOUN
ajfa-11578	12	20	.	.	PUNCT
ajfa-11578	13	1	without	without	ADP
ajfa-11578	13	2	having	have	VERB
ajfa-11578	13	3	sufficient	sufficient	ADJ
ajfa-11578	13	4	know	know	NOUN
ajfa-11578	13	5	-	-	PUNCT
ajfa-11578	13	6	how	how	NOUN
ajfa-11578	13	7	of	of	ADP
ajfa-11578	13	8	the	the	DET
ajfa-11578	13	9	operating	operating	NOUN
ajfa-11578	13	10	results	result	NOUN
ajfa-11578	13	11	,	,	PUNCT
ajfa-11578	13	12	cash	cash	NOUN
ajfa-11578	13	13	flows	flow	NOUN
ajfa-11578	13	14	and	and	CCONJ
ajfa-11578	13	15	financial	financial	ADJ
ajfa-11578	13	16	position	position	NOUN
ajfa-11578	13	17	of	of	ADP
ajfa-11578	13	18	an	an	DET
ajfa-11578	13	19	organization	organization	NOUN
ajfa-11578	13	20	,	,	PUNCT
ajfa-11578	13	21	investing	invest	VERB
ajfa-11578	13	22	funds	fund	NOUN
ajfa-11578	13	23	can	can	AUX
ajfa-11578	13	24	lead	lead	VERB
ajfa-11578	13	25	towards	towards	ADP
ajfa-11578	13	26	negative	negative	ADJ
ajfa-11578	13	27	returns	return	NOUN
ajfa-11578	13	28	;	;	PUNCT
ajfa-11578	13	29	and	and	CCONJ
ajfa-11578	13	30	when	when	SCONJ
ajfa-11578	13	31	that	that	DET
ajfa-11578	13	32	organization	organization	NOUN
ajfa-11578	13	33	to	to	PART
ajfa-11578	13	34	be	be	AUX
ajfa-11578	13	35	invested	invest	VERB
ajfa-11578	13	36	in	in	ADP
ajfa-11578	13	37	is	be	AUX
ajfa-11578	13	38	a	a	DET
ajfa-11578	13	39	foreign	foreign	ADJ
ajfa-11578	13	40	company	company	NOUN
ajfa-11578	13	41	,	,	PUNCT
ajfa-11578	13	42	even	even	ADV
ajfa-11578	13	43	more	more	ADJ
ajfa-11578	13	44	refined	refined	ADJ
ajfa-11578	13	45	details	detail	NOUN
ajfa-11578	13	46	are	be	AUX
ajfa-11578	13	47	required	require	VERB
ajfa-11578	13	48	for	for	ADP
ajfa-11578	13	49	making	make	VERB
ajfa-11578	13	50	an	an	DET
ajfa-11578	13	51	investment	investment	NOUN
ajfa-11578	13	52	decision	decision	NOUN
ajfa-11578	13	53	.	.	PUNCT
ajfa-11578	14	1	china	china	PROPN
ajfa-11578	14	2	is	be	AUX
ajfa-11578	14	3	one	one	NUM
ajfa-11578	14	4	of	of	ADP
ajfa-11578	14	5	the	the	DET
ajfa-11578	14	6	countries	country	NOUN
ajfa-11578	14	7	having	have	VERB
ajfa-11578	14	8	its	its	PRON
ajfa-11578	14	9	own	own	ADJ
ajfa-11578	14	10	accounting	accounting	NOUN
ajfa-11578	14	11	standards	standard	NOUN
ajfa-11578	14	12	and	and	CCONJ
ajfa-11578	14	13	it	it	PRON
ajfa-11578	14	14	has	have	VERB
ajfa-11578	14	15	an	an	DET
ajfa-11578	14	16	extensive	extensive	ADJ
ajfa-11578	14	17	and	and	CCONJ
ajfa-11578	14	18	distinguished	distinguished	ADJ
ajfa-11578	14	19	vestige	vestige	NOUN
ajfa-11578	14	20	of	of	ADP
ajfa-11578	14	21	accounting	accounting	NOUN
ajfa-11578	14	22	as	as	ADV
ajfa-11578	14	23	well	well	ADV
ajfa-11578	14	24	.	.	PUNCT
ajfa-11578	15	1	aiken	aiken	PROPN
ajfa-11578	15	2	&	&	CCONJ
ajfa-11578	15	3	lu	lu	PROPN
ajfa-11578	15	4	(	(	PUNCT
ajfa-11578	15	5	1998	1998	NUM
ajfa-11578	15	6	)	)	PUNCT
ajfa-11578	15	7	described	describe	VERB
ajfa-11578	15	8	that	that	SCONJ
ajfa-11578	15	9	…	…	PUNCT
ajfa-11578	15	10	“	"	PUNCT
ajfa-11578	15	11	the	the	DET
ajfa-11578	15	12	first	first	ADJ
ajfa-11578	15	13	complete	complete	ADJ
ajfa-11578	15	14	single	single	ADJ
ajfa-11578	15	15	entry	entry	NOUN
ajfa-11578	15	16	bookkeeping	bookkeeping	NOUN
ajfa-11578	15	17	system	system	NOUN
ajfa-11578	15	18	was	be	AUX
ajfa-11578	15	19	almost	almost	ADV
ajfa-11578	15	20	certainly	certainly	ADV
ajfa-11578	15	21	invented	invent	VERB
ajfa-11578	15	22	during	during	ADP
ajfa-11578	15	23	the	the	DET
ajfa-11578	15	24	west	west	PROPN
ajfa-11578	15	25	zhou	zhou	PROPN
ajfa-11578	15	26	dynasty	dynasty	PROPN
ajfa-11578	15	27	(	(	PUNCT
ajfa-11578	15	28	1100	1100	NUM
ajfa-11578	15	29	-	-	SYM
ajfa-11578	15	30	771	771	NUM
ajfa-11578	15	31	b.c	b.c	NOUN
ajfa-11578	15	32	.	.	PROPN
ajfa-11578	15	33	)	)	PUNCT
ajfa-11578	15	34	”	"	PUNCT
ajfa-11578	15	35	…	…	PUNCT
ajfa-11578	15	36	archaeological	archaeological	ADJ
ajfa-11578	15	37	facts	fact	NOUN
ajfa-11578	15	38	prove	prove	VERB
ajfa-11578	15	39	that	that	SCONJ
ajfa-11578	15	40	people	people	NOUN
ajfa-11578	15	41	of	of	ADP
ajfa-11578	15	42	ancient	ancient	ADJ
ajfa-11578	15	43	asia	asia	PROPN
ajfa-11578	15	44	used	use	VERB
ajfa-11578	15	45	to	to	PART
ajfa-11578	15	46	carve	carve	VERB
ajfa-11578	15	47	their	their	PRON
ajfa-11578	15	48	financial	financial	ADJ
ajfa-11578	15	49	details	detail	NOUN
ajfa-11578	15	50	on	on	ADP
ajfa-11578	15	51	the	the	DET
ajfa-11578	15	52	stones	stone	NOUN
ajfa-11578	15	53	more	more	ADJ
ajfa-11578	15	54	than	than	ADP
ajfa-11578	15	55	one	one	NUM
ajfa-11578	15	56	thousand	thousand	NUM
ajfa-11578	15	57	years	year	NOUN
ajfa-11578	15	58	ago	ago	ADV
ajfa-11578	15	59	(	(	PUNCT
ajfa-11578	15	60	kumarasinghe	kumarasinghe	PROPN
ajfa-11578	15	61	,	,	PUNCT
ajfa-11578	15	62	2011	2011	NUM
ajfa-11578	15	63	)	)	PUNCT
ajfa-11578	15	64	;	;	PUNCT
ajfa-11578	15	65	it	it	PRON
ajfa-11578	15	66	shows	show	VERB
ajfa-11578	15	67	that	that	SCONJ
ajfa-11578	15	68	accounting	accounting	NOUN
ajfa-11578	15	69	was	be	AUX
ajfa-11578	15	70	probably	probably	ADV
ajfa-11578	15	71	being	be	AUX
ajfa-11578	15	72	used	use	VERB
ajfa-11578	15	73	in	in	ADP
ajfa-11578	15	74	other	other	ADJ
ajfa-11578	15	75	parts	part	NOUN
ajfa-11578	15	76	of	of	ADP
ajfa-11578	15	77	asia	asia	PROPN
ajfa-11578	15	78	as	as	ADV
ajfa-11578	15	79	well	well	ADV
ajfa-11578	15	80	during	during	ADP
ajfa-11578	15	81	that	that	DET
ajfa-11578	15	82	time	time	NOUN
ajfa-11578	15	83	.	.	PUNCT
ajfa-11578	16	1	the	the	DET
ajfa-11578	16	2	accounting	accounting	NOUN
ajfa-11578	16	3	archives	archive	NOUN
ajfa-11578	16	4	of	of	ADP
ajfa-11578	16	5	salt	salt	NOUN
ajfa-11578	16	6	-	-	PUNCT
ajfa-11578	16	7	mining	mining	NOUN
ajfa-11578	16	8	companies	company	NOUN
ajfa-11578	16	9	in	in	ADP
ajfa-11578	16	10	zigong	zigong	PROPN
ajfa-11578	16	11	city	city	PROPN
ajfa-11578	16	12	,	,	PUNCT
ajfa-11578	16	13	sichuan	sichuan	PROPN
ajfa-11578	16	14	province	province	PROPN
ajfa-11578	16	15	show	show	VERB
ajfa-11578	16	16	that	that	SCONJ
ajfa-11578	16	17	chinese	chinese	ADJ
ajfa-11578	16	18	companies	company	NOUN
ajfa-11578	16	19	were	be	AUX
ajfa-11578	16	20	using	use	VERB
ajfa-11578	16	21	double	double	ADJ
ajfa-11578	16	22	-	-	PUNCT
ajfa-11578	16	23	entry	entry	NOUN
ajfa-11578	16	24	bookkeeping	bookkeeping	NOUN
ajfa-11578	16	25	during	during	ADP
ajfa-11578	16	26	the	the	DET
ajfa-11578	16	27	early	early	ADJ
ajfa-11578	16	28	twentieth	twentieth	ADJ
ajfa-11578	16	29	(	(	PUNCT
ajfa-11578	16	30	20th	20th	ADJ
ajfa-11578	16	31	)	)	PUNCT
ajfa-11578	16	32	century	century	NOUN
ajfa-11578	16	33	(	(	PUNCT
ajfa-11578	16	34	auyeung	auyeung	VERB
ajfa-11578	16	35	et	et	PROPN
ajfa-11578	16	36	al	al	PROPN
ajfa-11578	16	37	.	.	PROPN
ajfa-11578	16	38	,	,	PUNCT
ajfa-11578	16	39	2005	2005	NUM
ajfa-11578	16	40	)	)	PUNCT
ajfa-11578	16	41	(	(	PUNCT
ajfa-11578	16	42	note	note	NOUN
ajfa-11578	16	43	1	1	NUM
ajfa-11578	16	44	)	)	PUNCT
ajfa-11578	16	45	.	.	PUNCT
ajfa-11578	17	1	china	china	PROPN
ajfa-11578	17	2	introduced	introduce	VERB
ajfa-11578	17	3	major	major	ADJ
ajfa-11578	17	4	economic	economic	ADJ
ajfa-11578	17	5	reforms	reform	NOUN
ajfa-11578	17	6	in	in	ADP
ajfa-11578	17	7	1978	1978	NUM
ajfa-11578	17	8	by	by	ADP
ajfa-11578	17	9	opening	open	VERB
ajfa-11578	17	10	its	its	PRON
ajfa-11578	17	11	economy	economy	NOUN
ajfa-11578	17	12	to	to	ADP
ajfa-11578	17	13	the	the	DET
ajfa-11578	17	14	rest	rest	NOUN
ajfa-11578	17	15	of	of	ADP
ajfa-11578	17	16	the	the	DET
ajfa-11578	17	17	world	world	NOUN
ajfa-11578	17	18	.	.	PUNCT
ajfa-11578	18	1	the	the	DET
ajfa-11578	18	2	first	first	ADJ
ajfa-11578	18	3	delegation	delegation	NOUN
ajfa-11578	18	4	of	of	ADP
ajfa-11578	18	5	international	international	ADJ
ajfa-11578	18	6	accounting	accounting	NOUN
ajfa-11578	18	7	standards	standard	NOUN
ajfa-11578	18	8	committee	committee	NOUN
ajfa-11578	18	9	came	come	VERB
ajfa-11578	18	10	to	to	ADP
ajfa-11578	18	11	china	china	PROPN
ajfa-11578	18	12	in	in	ADP
ajfa-11578	18	13	1992	1992	NUM
ajfa-11578	18	14	;	;	PUNCT
ajfa-11578	18	15	china	china	PROPN
ajfa-11578	18	16	became	become	VERB
ajfa-11578	18	17	its	its	PRON
ajfa-11578	18	18	member	member	NOUN
ajfa-11578	18	19	in	in	ADP
ajfa-11578	18	20	1997	1997	NUM
ajfa-11578	18	21	(	(	PUNCT
ajfa-11578	18	22	cairns	cairns	PROPN
ajfa-11578	18	23	,	,	PUNCT
ajfa-11578	18	24	1998	1998	NUM
ajfa-11578	18	25	)	)	PUNCT
ajfa-11578	18	26	.	.	PUNCT
ajfa-11578	19	1	another	another	DET
ajfa-11578	19	2	important	important	ADJ
ajfa-11578	19	3	event	event	NOUN
ajfa-11578	19	4	in	in	ADP
ajfa-11578	19	5	china	china	PROPN
ajfa-11578	19	6	’s	’s	PART
ajfa-11578	19	7	recent	recent	ADJ
ajfa-11578	19	8	accounting	accounting	NOUN
ajfa-11578	19	9	history	history	NOUN
ajfa-11578	19	10	took	take	VERB
ajfa-11578	19	11	place	place	NOUN
ajfa-11578	19	12	during	during	ADP
ajfa-11578	19	13	1992	1992	NUM
ajfa-11578	19	14	when	when	SCONJ
ajfa-11578	19	15	first	first	ADJ
ajfa-11578	19	16	b	b	X
ajfa-11578	19	17	-	-	PUNCT
ajfa-11578	19	18	share	share	NOUN
ajfa-11578	19	19	company	company	NOUN
ajfa-11578	19	20	,	,	PUNCT
ajfa-11578	19	21	shanghai	shanghai	PROPN
ajfa-11578	19	22	vacuum	vacuum	PROPN
ajfa-11578	19	23	electron	electron	PROPN
ajfa-11578	19	24	devices	device	NOUN
ajfa-11578	19	25	,	,	PUNCT
ajfa-11578	19	26	was	be	AUX
ajfa-11578	19	27	listed	list	VERB
ajfa-11578	19	28	at	at	ADP
ajfa-11578	19	29	shanghai	shanghai	PROPN
ajfa-11578	19	30	stock	stock	PROPN
ajfa-11578	19	31	exchange	exchange	PROPN
ajfa-11578	19	32	(	(	PUNCT
ajfa-11578	19	33	sse	sse	PROPN
ajfa-11578	19	34	)	)	PUNCT
ajfa-11578	19	35	(	(	PUNCT
ajfa-11578	19	36	note	note	NOUN
ajfa-11578	19	37	2	2	NUM
ajfa-11578	19	38	)	)	PUNCT
ajfa-11578	19	39	.	.	PUNCT
ajfa-11578	20	1	furthermore	furthermore	ADV
ajfa-11578	20	2	,	,	PUNCT
ajfa-11578	20	3	in	in	ADP
ajfa-11578	20	4	order	order	NOUN
ajfa-11578	20	5	to	to	PART
ajfa-11578	20	6	harmonize	harmonize	VERB
ajfa-11578	20	7	the	the	DET
ajfa-11578	20	8	domestic	domestic	ADJ
ajfa-11578	20	9	accounting	accounting	NOUN
ajfa-11578	20	10	standards	standard	NOUN
ajfa-11578	20	11	with	with	ADP
ajfa-11578	20	12	the	the	DET
ajfa-11578	20	13	international	international	ADJ
ajfa-11578	20	14	accounting	accounting	NOUN
ajfa-11578	20	15	standards	standard	NOUN
ajfa-11578	20	16	(	(	PUNCT
ajfa-11578	20	17	ias	ias	PROPN
ajfa-11578	20	18	)	)	PUNCT
ajfa-11578	20	19	,	,	PUNCT
ajfa-11578	20	20	the	the	DET
ajfa-11578	20	21	chinese	chinese	ADJ
ajfa-11578	20	22	government	government	NOUN
ajfa-11578	20	23	issue	issue	VERB
ajfa-11578	20	24	a	a	DET
ajfa-11578	20	25	regulation	regulation	NOUN
ajfa-11578	20	26	in	in	ADP
ajfa-11578	20	27	1998	1998	NUM
ajfa-11578	20	28	(	(	PUNCT
ajfa-11578	20	29	chen	chen	PROPN
ajfa-11578	20	30	et	et	PROPN
ajfa-11578	20	31	al	al	PROPN
ajfa-11578	20	32	.	.	PROPN
ajfa-11578	20	33	,	,	PUNCT
ajfa-11578	20	34	2002	2002	NUM
ajfa-11578	20	35	)	)	PUNCT
ajfa-11578	20	36	.	.	PUNCT
ajfa-11578	21	1	the	the	DET
ajfa-11578	21	2	main	main	ADJ
ajfa-11578	21	3	assumption	assumption	NOUN
ajfa-11578	21	4	behind	behind	ADP
ajfa-11578	21	5	studying	study	VERB
ajfa-11578	21	6	the	the	DET
ajfa-11578	21	7	relationship	relationship	NOUN
ajfa-11578	21	8	of	of	ADP
ajfa-11578	21	9	accounting	accounting	NOUN
ajfa-11578	21	10	reforms	reform	NOUN
ajfa-11578	21	11	and	and	CCONJ
ajfa-11578	21	12	fpi	fpi	PROPN
ajfa-11578	21	13	is	be	AUX
ajfa-11578	21	14	that	that	SCONJ
ajfa-11578	21	15	uniformity	uniformity	NOUN
ajfa-11578	21	16	of	of	ADP
ajfa-11578	21	17	financial	financial	ADJ
ajfa-11578	21	18	statements	statement	NOUN
ajfa-11578	21	19	enhances	enhance	VERB
ajfa-11578	21	20	the	the	DET
ajfa-11578	21	21	confidence	confidence	NOUN
ajfa-11578	21	22	of	of	ADP
ajfa-11578	21	23	foreign	foreign	ADJ
ajfa-11578	21	24	investors	investor	NOUN
ajfa-11578	21	25	,	,	PUNCT
ajfa-11578	21	26	and	and	CCONJ
ajfa-11578	21	27	consequently	consequently	ADV
ajfa-11578	21	28	increases	increase	VERB
ajfa-11578	21	29	the	the	DET
ajfa-11578	21	30	level	level	NOUN
ajfa-11578	21	31	of	of	ADP
ajfa-11578	21	32	fpi	fpi	PROPN
ajfa-11578	21	33	.	.	PUNCT
ajfa-11578	22	1	if	if	SCONJ
ajfa-11578	22	2	every	every	DET
ajfa-11578	22	3	country	country	NOUN
ajfa-11578	22	4	uses	use	VERB
ajfa-11578	22	5	its	its	PRON
ajfa-11578	22	6	own	own	ADJ
ajfa-11578	22	7	accounting	accounting	NOUN
ajfa-11578	22	8	standards	standard	NOUN
ajfa-11578	22	9	,	,	PUNCT
ajfa-11578	22	10	format	format	NOUN
ajfa-11578	22	11	and	and	CCONJ
ajfa-11578	22	12	native	native	ADJ
ajfa-11578	22	13	language	language	NOUN
ajfa-11578	22	14	for	for	ADP
ajfa-11578	22	15	preparing	prepare	VERB
ajfa-11578	22	16	the	the	DET
ajfa-11578	22	17	financial	financial	ADJ
ajfa-11578	22	18	statements	statement	NOUN
ajfa-11578	22	19	,	,	PUNCT
ajfa-11578	22	20	the	the	DET
ajfa-11578	22	21	accounting	accounting	NOUN
ajfa-11578	22	22	disclosures	disclosure	NOUN
ajfa-11578	22	23	will	will	AUX
ajfa-11578	22	24	be	be	AUX
ajfa-11578	22	25	difficult	difficult	ADJ
ajfa-11578	22	26	to	to	PART
ajfa-11578	22	27	understand	understand	VERB
ajfa-11578	22	28	.	.	PUNCT
ajfa-11578	23	1	complexities	complexity	NOUN
ajfa-11578	23	2	in	in	ADP
ajfa-11578	23	3	financial	financial	ADJ
ajfa-11578	23	4	reporting	reporting	NOUN
ajfa-11578	23	5	will	will	AUX
ajfa-11578	23	6	discourage	discourage	VERB
ajfa-11578	23	7	the	the	DET
ajfa-11578	23	8	foreign	foreign	ADJ
ajfa-11578	23	9	investors	investor	NOUN
ajfa-11578	23	10	to	to	PART
ajfa-11578	23	11	invest	invest	VERB
ajfa-11578	23	12	in	in	ADP
ajfa-11578	23	13	other	other	ADJ
ajfa-11578	23	14	countries	country	NOUN
ajfa-11578	23	15	,	,	PUNCT
ajfa-11578	23	16	because	because	SCONJ
ajfa-11578	23	17	they	they	PRON
ajfa-11578	23	18	will	will	AUX
ajfa-11578	23	19	be	be	AUX
ajfa-11578	23	20	unable	unable	ADJ
ajfa-11578	23	21	to	to	PART
ajfa-11578	23	22	understand	understand	VERB
ajfa-11578	23	23	those	those	DET
ajfa-11578	23	24	financial	financial	ADJ
ajfa-11578	23	25	disclosures	disclosure	NOUN
ajfa-11578	23	26	.	.	PUNCT
ajfa-11578	24	1	another	another	DET
ajfa-11578	24	2	premise	premise	NOUN
ajfa-11578	24	3	of	of	ADP
ajfa-11578	24	4	studying	study	VERB
ajfa-11578	24	5	the	the	DET
ajfa-11578	24	6	relationship	relationship	NOUN
ajfa-11578	24	7	of	of	ADP
ajfa-11578	24	8	accounting	accounting	NOUN
ajfa-11578	24	9	reforms	reform	NOUN
ajfa-11578	24	10	and	and	CCONJ
ajfa-11578	24	11	fpi	fpi	PROPN
ajfa-11578	24	12	,	,	PUNCT
ajfa-11578	24	13	as	as	SCONJ
ajfa-11578	24	14	mentioned	mention	VERB
ajfa-11578	24	15	by	by	ADP
ajfa-11578	24	16	chen	chen	PROPN
ajfa-11578	24	17	et	et	PROPN
ajfa-11578	24	18	al	al	PROPN
ajfa-11578	24	19	.	.	PROPN
ajfa-11578	24	20	(	(	PUNCT
ajfa-11578	24	21	2011	2011	NUM
ajfa-11578	24	22	)	)	PUNCT
ajfa-11578	24	23	,	,	PUNCT
ajfa-11578	24	24	is	be	AUX
ajfa-11578	24	25	the	the	DET
ajfa-11578	24	26	reduction	reduction	NOUN
ajfa-11578	24	27	in	in	ADP
ajfa-11578	24	28	‘	'	PUNCT
ajfa-11578	24	29	information	information	NOUN
ajfa-11578	24	30	processing	processing	NOUN
ajfa-11578	24	31	cost	cost	NOUN
ajfa-11578	24	32	for	for	ADP
ajfa-11578	24	33	foreign	foreign	ADJ
ajfa-11578	24	34	investors	investor	NOUN
ajfa-11578	24	35	’	'	PUNCT
ajfa-11578	24	36	.	.	PUNCT
ajfa-11578	25	1	it	it	PRON
ajfa-11578	25	2	is	be	AUX
ajfa-11578	25	3	logical	logical	ADJ
ajfa-11578	25	4	to	to	PART
ajfa-11578	25	5	assume	assume	VERB
ajfa-11578	25	6	that	that	SCONJ
ajfa-11578	25	7	accounting	accounting	NOUN
ajfa-11578	25	8	reforms	reform	NOUN
ajfa-11578	25	9	in	in	ADP
ajfa-11578	25	10	terms	term	NOUN
ajfa-11578	25	11	of	of	ADP
ajfa-11578	25	12	convergence	convergence	NOUN
ajfa-11578	25	13	of	of	ADP
ajfa-11578	25	14	chinese	chinese	ADJ
ajfa-11578	25	15	gaap	gaap	PROPN
ajfa-11578	25	16	with	with	ADP
ajfa-11578	25	17	ias	ias	PROPN
ajfa-11578	25	18	will	will	AUX
ajfa-11578	25	19	facilitate	facilitate	VERB
ajfa-11578	25	20	the	the	DET
ajfa-11578	25	21	foreign	foreign	ADJ
ajfa-11578	25	22	investors	investor	NOUN
ajfa-11578	25	23	;	;	PUNCT
ajfa-11578	25	24	they	they	PRON
ajfa-11578	25	25	can	can	AUX
ajfa-11578	25	26	easily	easily	ADV
ajfa-11578	25	27	understand	understand	VERB
ajfa-11578	25	28	the	the	DET
ajfa-11578	25	29	financial	financial	ADJ
ajfa-11578	25	30	asian	asian	ADJ
ajfa-11578	25	31	journal	journal	NOUN
ajfa-11578	25	32	of	of	ADP
ajfa-11578	25	33	finance	finance	PROPN
ajfa-11578	25	34	&	&	CCONJ
ajfa-11578	25	35	accounting	accounting	PROPN
ajfa-11578	25	36	issn	issn	PROPN
ajfa-11578	25	37	1946	1946	NUM
ajfa-11578	25	38	-	-	PUNCT
ajfa-11578	25	39	052x	052x	PROPN
ajfa-11578	25	40	2017	2017	NUM
ajfa-11578	25	41	,	,	PUNCT
ajfa-11578	25	42	vol	vol	NOUN
ajfa-11578	25	43	.	.	NOUN
ajfa-11578	25	44	9	9	NUM
ajfa-11578	25	45	,	,	PUNCT
ajfa-11578	25	46	no	no	INTJ
ajfa-11578	25	47	.	.	NOUN
ajfa-11578	25	48	2	2	NUM
ajfa-11578	25	49	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	25	50	62	62	NUM
ajfa-11578	25	51	reporting	reporting	NOUN
ajfa-11578	25	52	for	for	ADP
ajfa-11578	25	53	different	different	ADJ
ajfa-11578	25	54	categories	category	NOUN
ajfa-11578	25	55	of	of	ADP
ajfa-11578	25	56	shares	share	NOUN
ajfa-11578	25	57	issued	issue	VERB
ajfa-11578	25	58	by	by	ADP
ajfa-11578	25	59	the	the	DET
ajfa-11578	25	60	chinese	chinese	ADJ
ajfa-11578	25	61	companies	company	NOUN
ajfa-11578	25	62	,	,	PUNCT
ajfa-11578	25	63	their	their	PRON
ajfa-11578	25	64	operating	operating	NOUN
ajfa-11578	25	65	results	result	NOUN
ajfa-11578	25	66	,	,	PUNCT
ajfa-11578	25	67	financial	financial	ADJ
ajfa-11578	25	68	condition	condition	NOUN
ajfa-11578	25	69	and	and	CCONJ
ajfa-11578	25	70	investing	investing	NOUN
ajfa-11578	25	71	activities	activity	NOUN
ajfa-11578	25	72	of	of	ADP
ajfa-11578	25	73	the	the	DET
ajfa-11578	25	74	desired	desire	VERB
ajfa-11578	25	75	firms	firm	NOUN
ajfa-11578	25	76	.	.	PUNCT
ajfa-11578	26	1	consequently	consequently	ADV
ajfa-11578	26	2	,	,	PUNCT
ajfa-11578	26	3	the	the	DET
ajfa-11578	26	4	better	well	ADJ
ajfa-11578	26	5	understanding	understanding	NOUN
ajfa-11578	26	6	of	of	ADP
ajfa-11578	26	7	financial	financial	ADJ
ajfa-11578	26	8	statements	statement	NOUN
ajfa-11578	26	9	and	and	CCONJ
ajfa-11578	26	10	financial	financial	ADJ
ajfa-11578	26	11	system	system	NOUN
ajfa-11578	26	12	can	can	AUX
ajfa-11578	26	13	attract	attract	VERB
ajfa-11578	26	14	investors	investor	NOUN
ajfa-11578	26	15	.	.	PUNCT
ajfa-11578	27	1	but	but	CCONJ
ajfa-11578	27	2	fpi	fpi	PROPN
ajfa-11578	27	3	depends	depend	VERB
ajfa-11578	27	4	on	on	ADP
ajfa-11578	27	5	many	many	ADJ
ajfa-11578	27	6	other	other	ADJ
ajfa-11578	27	7	variables	variable	NOUN
ajfa-11578	27	8	as	as	ADV
ajfa-11578	27	9	well	well	ADV
ajfa-11578	27	10	,	,	PUNCT
ajfa-11578	27	11	e.g.	e.g.	ADJ
ajfa-11578	27	12	level	level	NOUN
ajfa-11578	27	13	of	of	ADP
ajfa-11578	27	14	economic	economic	ADJ
ajfa-11578	27	15	growth	growth	NOUN
ajfa-11578	27	16	in	in	ADP
ajfa-11578	27	17	the	the	DET
ajfa-11578	27	18	country	country	NOUN
ajfa-11578	27	19	to	to	PART
ajfa-11578	27	20	be	be	AUX
ajfa-11578	27	21	invested	invest	VERB
ajfa-11578	27	22	in	in	ADP
ajfa-11578	27	23	,	,	PUNCT
ajfa-11578	27	24	returns	return	NOUN
ajfa-11578	27	25	and	and	CCONJ
ajfa-11578	27	26	other	other	ADJ
ajfa-11578	27	27	strengths	strength	NOUN
ajfa-11578	27	28	of	of	ADP
ajfa-11578	27	29	the	the	DET
ajfa-11578	27	30	companies	company	NOUN
ajfa-11578	27	31	,	,	PUNCT
ajfa-11578	27	32	better	well	ADJ
ajfa-11578	27	33	law	law	NOUN
ajfa-11578	27	34	and	and	CCONJ
ajfa-11578	27	35	order	order	NOUN
ajfa-11578	27	36	situation	situation	NOUN
ajfa-11578	27	37	and	and	CCONJ
ajfa-11578	27	38	less	less	ADV
ajfa-11578	27	39	systematic	systematic	ADJ
ajfa-11578	27	40	and	and	CCONJ
ajfa-11578	27	41	regulatory	regulatory	ADJ
ajfa-11578	27	42	complications	complication	NOUN
ajfa-11578	27	43	for	for	ADP
ajfa-11578	27	44	foreign	foreign	ADJ
ajfa-11578	27	45	investors	investor	NOUN
ajfa-11578	27	46	etc	etc	X
ajfa-11578	27	47	.	.	X
ajfa-11578	28	1	despite	despite	SCONJ
ajfa-11578	28	2	all	all	PRON
ajfa-11578	28	3	of	of	ADP
ajfa-11578	28	4	these	these	DET
ajfa-11578	28	5	variables	variable	NOUN
ajfa-11578	28	6	and	and	CCONJ
ajfa-11578	28	7	their	their	PRON
ajfa-11578	28	8	importance	importance	NOUN
ajfa-11578	28	9	,	,	PUNCT
ajfa-11578	28	10	accounting	accounting	NOUN
ajfa-11578	28	11	reforms	reform	NOUN
ajfa-11578	28	12	for	for	ADP
ajfa-11578	28	13	improving	improve	VERB
ajfa-11578	28	14	the	the	DET
ajfa-11578	28	15	understandability	understandability	NOUN
ajfa-11578	28	16	of	of	ADP
ajfa-11578	28	17	financial	financial	ADJ
ajfa-11578	28	18	records	record	NOUN
ajfa-11578	28	19	has	have	VERB
ajfa-11578	28	20	its	its	PRON
ajfa-11578	28	21	prime	prime	ADJ
ajfa-11578	28	22	and	and	CCONJ
ajfa-11578	28	23	unique	unique	ADJ
ajfa-11578	28	24	worth	worth	ADJ
ajfa-11578	28	25	.	.	PUNCT
ajfa-11578	29	1	our	our	PRON
ajfa-11578	29	2	study	study	NOUN
ajfa-11578	29	3	is	be	AUX
ajfa-11578	29	4	aimed	aim	VERB
ajfa-11578	29	5	to	to	PART
ajfa-11578	29	6	find	find	VERB
ajfa-11578	29	7	out	out	ADP
ajfa-11578	29	8	the	the	DET
ajfa-11578	29	9	linkage	linkage	NOUN
ajfa-11578	29	10	between	between	ADP
ajfa-11578	29	11	accounting	accounting	NOUN
ajfa-11578	29	12	reforms	reform	NOUN
ajfa-11578	29	13	and	and	CCONJ
ajfa-11578	29	14	fpi	fpi	PROPN
ajfa-11578	29	15	in	in	ADP
ajfa-11578	29	16	china	china	PROPN
ajfa-11578	29	17	.	.	PUNCT
ajfa-11578	30	1	while	while	SCONJ
ajfa-11578	30	2	finding	find	VERB
ajfa-11578	30	3	the	the	DET
ajfa-11578	30	4	interrelation	interrelation	NOUN
ajfa-11578	30	5	of	of	ADP
ajfa-11578	30	6	accounting	accounting	NOUN
ajfa-11578	30	7	reforms	reform	NOUN
ajfa-11578	30	8	and	and	CCONJ
ajfa-11578	30	9	fpi	fpi	PROPN
ajfa-11578	30	10	,	,	PUNCT
ajfa-11578	30	11	we	we	PRON
ajfa-11578	30	12	intend	intend	VERB
ajfa-11578	30	13	to	to	PART
ajfa-11578	30	14	observe	observe	VERB
ajfa-11578	30	15	whether	whether	SCONJ
ajfa-11578	30	16	accounting	accounting	NOUN
ajfa-11578	30	17	reforms	reform	NOUN
ajfa-11578	30	18	brought	bring	VERB
ajfa-11578	30	19	about	about	ADP
ajfa-11578	30	20	a	a	DET
ajfa-11578	30	21	change	change	NOUN
ajfa-11578	30	22	in	in	ADP
ajfa-11578	30	23	the	the	DET
ajfa-11578	30	24	level	level	NOUN
ajfa-11578	30	25	of	of	ADP
ajfa-11578	30	26	fpi	fpi	PROPN
ajfa-11578	30	27	or	or	CCONJ
ajfa-11578	30	28	there	there	PRON
ajfa-11578	30	29	is	be	VERB
ajfa-11578	30	30	no	no	DET
ajfa-11578	30	31	significant	significant	ADJ
ajfa-11578	30	32	relationship	relationship	NOUN
ajfa-11578	30	33	between	between	ADP
ajfa-11578	30	34	these	these	DET
ajfa-11578	30	35	variables	variable	NOUN
ajfa-11578	30	36	.	.	PUNCT
ajfa-11578	31	1	2	2	X
ajfa-11578	31	2	.	.	X
ajfa-11578	31	3	literature	literature	NOUN
ajfa-11578	31	4	review	review	NOUN
ajfa-11578	31	5	to	to	PART
ajfa-11578	31	6	study	study	VERB
ajfa-11578	31	7	the	the	DET
ajfa-11578	31	8	relationship	relationship	NOUN
ajfa-11578	31	9	of	of	ADP
ajfa-11578	31	10	accounting	accounting	NOUN
ajfa-11578	31	11	standards	standard	NOUN
ajfa-11578	31	12	’	'	PUNCT
ajfa-11578	31	13	convergence	convergence	NOUN
ajfa-11578	31	14	and	and	CCONJ
ajfa-11578	31	15	fdi	fdi	PROPN
ajfa-11578	31	16	,	,	PUNCT
ajfa-11578	31	17	the	the	DET
ajfa-11578	31	18	work	work	NOUN
ajfa-11578	31	19	of	of	ADP
ajfa-11578	31	20	akisik	akisik	PROPN
ajfa-11578	31	21	(	(	PUNCT
ajfa-11578	31	22	2008	2008	NUM
ajfa-11578	31	23	)	)	PUNCT
ajfa-11578	31	24	deals	deal	NOUN
ajfa-11578	31	25	with	with	ADP
ajfa-11578	31	26	the	the	DET
ajfa-11578	31	27	association	association	NOUN
ajfa-11578	31	28	of	of	ADP
ajfa-11578	31	29	accounting	accounting	NOUN
ajfa-11578	31	30	standards	standard	NOUN
ajfa-11578	31	31	,	,	PUNCT
ajfa-11578	31	32	corportate	corportate	ADJ
ajfa-11578	31	33	governance	governance	NOUN
ajfa-11578	31	34	and	and	CCONJ
ajfa-11578	31	35	fdi	fdi	PROPN
ajfa-11578	31	36	;	;	PUNCT
ajfa-11578	31	37	the	the	DET
ajfa-11578	31	38	results	result	NOUN
ajfa-11578	31	39	of	of	ADP
ajfa-11578	31	40	this	this	DET
ajfa-11578	31	41	study	study	NOUN
ajfa-11578	31	42	,	,	PUNCT
ajfa-11578	31	43	which	which	PRON
ajfa-11578	31	44	analyzed	analyze	VERB
ajfa-11578	31	45	the	the	DET
ajfa-11578	31	46	data	datum	NOUN
ajfa-11578	31	47	of	of	ADP
ajfa-11578	31	48	twenty	twenty	NUM
ajfa-11578	31	49	seven	seven	NUM
ajfa-11578	31	50	emerging	emerge	VERB
ajfa-11578	31	51	nations	nation	NOUN
ajfa-11578	31	52	,	,	PUNCT
ajfa-11578	31	53	indicated	indicate	VERB
ajfa-11578	31	54	a	a	DET
ajfa-11578	31	55	significant	significant	ADJ
ajfa-11578	31	56	relationship	relationship	NOUN
ajfa-11578	31	57	between	between	ADP
ajfa-11578	31	58	increase	increase	NOUN
ajfa-11578	31	59	in	in	ADP
ajfa-11578	31	60	the	the	DET
ajfa-11578	31	61	quality	quality	NOUN
ajfa-11578	31	62	of	of	ADP
ajfa-11578	31	63	accounting	accounting	NOUN
ajfa-11578	31	64	standards	standard	NOUN
ajfa-11578	31	65	and	and	CCONJ
ajfa-11578	31	66	increase	increase	VERB
ajfa-11578	31	67	in	in	ADP
ajfa-11578	31	68	fdi	fdi	PROPN
ajfa-11578	31	69	.	.	PUNCT
ajfa-11578	32	1	chen	chen	PROPN
ajfa-11578	32	2	et	et	PROPN
ajfa-11578	32	3	al	al	PROPN
ajfa-11578	32	4	.	.	PROPN
ajfa-11578	32	5	(	(	PUNCT
ajfa-11578	32	6	2011	2011	NUM
ajfa-11578	32	7	)	)	PUNCT
ajfa-11578	32	8	used	use	VERB
ajfa-11578	32	9	the	the	DET
ajfa-11578	32	10	sample	sample	NOUN
ajfa-11578	32	11	of	of	ADP
ajfa-11578	32	12	thirty	thirty	NUM
ajfa-11578	32	13	member	member	NOUN
ajfa-11578	32	14	countries	country	NOUN
ajfa-11578	32	15	of	of	ADP
ajfa-11578	32	16	organization	organization	NOUN
ajfa-11578	32	17	for	for	ADP
ajfa-11578	32	18	economic	economic	ADJ
ajfa-11578	32	19	co	co	NOUN
ajfa-11578	32	20	-	-	NOUN
ajfa-11578	32	21	operation	operation	NOUN
ajfa-11578	32	22	and	and	CCONJ
ajfa-11578	32	23	development	development	NOUN
ajfa-11578	32	24	(	(	PUNCT
ajfa-11578	32	25	oecd	oecd	PROPN
ajfa-11578	32	26	)	)	PUNCT
ajfa-11578	32	27	and	and	CCONJ
ajfa-11578	32	28	found	find	VERB
ajfa-11578	32	29	that	that	SCONJ
ajfa-11578	32	30	such	such	ADJ
ajfa-11578	32	31	convergence	convergence	NOUN
ajfa-11578	32	32	is	be	AUX
ajfa-11578	32	33	positively	positively	ADV
ajfa-11578	32	34	linked	link	VERB
ajfa-11578	32	35	with	with	ADP
ajfa-11578	32	36	the	the	DET
ajfa-11578	32	37	level	level	NOUN
ajfa-11578	32	38	of	of	ADP
ajfa-11578	32	39	fdi	fdi	NOUN
ajfa-11578	32	40	.	.	PUNCT
ajfa-11578	33	1	on	on	ADP
ajfa-11578	33	2	the	the	DET
ajfa-11578	33	3	other	other	ADJ
ajfa-11578	33	4	hand	hand	NOUN
ajfa-11578	33	5	,	,	PUNCT
ajfa-11578	33	6	wang	wang	PROPN
ajfa-11578	33	7	(	(	PUNCT
ajfa-11578	33	8	2004	2004	NUM
ajfa-11578	33	9	)	)	PUNCT
ajfa-11578	33	10	(	(	PUNCT
ajfa-11578	33	11	note	note	VERB
ajfa-11578	33	12	3	3	NUM
ajfa-11578	33	13	)	)	PUNCT
ajfa-11578	33	14	asserted	assert	VERB
ajfa-11578	33	15	that	that	SCONJ
ajfa-11578	33	16	local	local	ADJ
ajfa-11578	33	17	as	as	ADV
ajfa-11578	33	18	well	well	ADV
ajfa-11578	33	19	as	as	ADP
ajfa-11578	33	20	foreign	foreign	ADJ
ajfa-11578	33	21	investors	investor	NOUN
ajfa-11578	33	22	were	be	AUX
ajfa-11578	33	23	less	less	ADV
ajfa-11578	33	24	attracted	attract	VERB
ajfa-11578	33	25	to	to	PART
ajfa-11578	33	26	invest	invest	VERB
ajfa-11578	33	27	in	in	ADP
ajfa-11578	33	28	china	china	PROPN
ajfa-11578	33	29	due	due	ADP
ajfa-11578	33	30	to	to	ADP
ajfa-11578	33	31	its	its	PRON
ajfa-11578	33	32	state	state	NOUN
ajfa-11578	33	33	-	-	PUNCT
ajfa-11578	33	34	owned	own	VERB
ajfa-11578	33	35	enterprises	enterprise	NOUN
ajfa-11578	33	36	(	(	PUNCT
ajfa-11578	33	37	soes	soe	NOUN
ajfa-11578	33	38	)	)	PUNCT
ajfa-11578	33	39	.	.	PUNCT
ajfa-11578	34	1	during	during	ADP
ajfa-11578	34	2	1990s	1990s	NUM
ajfa-11578	34	3	,	,	PUNCT
ajfa-11578	34	4	the	the	DET
ajfa-11578	34	5	soes	soe	NOUN
ajfa-11578	34	6	of	of	ADP
ajfa-11578	34	7	china	china	PROPN
ajfa-11578	34	8	started	start	VERB
ajfa-11578	34	9	to	to	PART
ajfa-11578	34	10	go	go	VERB
ajfa-11578	34	11	public	public	ADJ
ajfa-11578	34	12	through	through	ADP
ajfa-11578	34	13	stock	stock	NOUN
ajfa-11578	34	14	exchange	exchange	NOUN
ajfa-11578	34	15	listings	listing	NOUN
ajfa-11578	34	16	.	.	PUNCT
ajfa-11578	35	1	once	once	ADV
ajfa-11578	35	2	a	a	DET
ajfa-11578	35	3	company	company	NOUN
ajfa-11578	35	4	goes	go	VERB
ajfa-11578	35	5	public	public	ADJ
ajfa-11578	35	6	,	,	PUNCT
ajfa-11578	35	7	obviously	obviously	ADV
ajfa-11578	35	8	it	it	PRON
ajfa-11578	35	9	has	have	VERB
ajfa-11578	35	10	to	to	PART
ajfa-11578	35	11	publish	publish	VERB
ajfa-11578	35	12	the	the	DET
ajfa-11578	35	13	books	book	NOUN
ajfa-11578	35	14	of	of	ADP
ajfa-11578	35	15	accounts	account	NOUN
ajfa-11578	35	16	as	as	ADV
ajfa-11578	35	17	well	well	ADV
ajfa-11578	35	18	;	;	PUNCT
ajfa-11578	35	19	hence	hence	ADV
ajfa-11578	35	20	,	,	PUNCT
ajfa-11578	35	21	accounting	accounting	NOUN
ajfa-11578	35	22	reforms	reform	NOUN
ajfa-11578	35	23	were	be	AUX
ajfa-11578	35	24	required	require	VERB
ajfa-11578	35	25	to	to	PART
ajfa-11578	35	26	provide	provide	VERB
ajfa-11578	35	27	the	the	DET
ajfa-11578	35	28	appropriate	appropriate	ADJ
ajfa-11578	35	29	guidelines	guideline	NOUN
ajfa-11578	35	30	to	to	ADP
ajfa-11578	35	31	these	these	DET
ajfa-11578	35	32	newly	newly	ADV
ajfa-11578	35	33	listed	list	VERB
ajfa-11578	35	34	soes	soe	NOUN
ajfa-11578	35	35	.	.	PUNCT
ajfa-11578	36	1	on	on	ADP
ajfa-11578	36	2	the	the	DET
ajfa-11578	36	3	other	other	ADJ
ajfa-11578	36	4	hand	hand	NOUN
ajfa-11578	36	5	,	,	PUNCT
ajfa-11578	36	6	such	such	ADJ
ajfa-11578	36	7	accounting	accounting	NOUN
ajfa-11578	36	8	reforms	reform	NOUN
ajfa-11578	36	9	are	be	AUX
ajfa-11578	36	10	also	also	ADV
ajfa-11578	36	11	linked	link	VERB
ajfa-11578	36	12	with	with	ADP
ajfa-11578	36	13	the	the	DET
ajfa-11578	36	14	level	level	NOUN
ajfa-11578	36	15	of	of	ADP
ajfa-11578	36	16	fpi	fpi	PROPN
ajfa-11578	36	17	.	.	PUNCT
ajfa-11578	37	1	the	the	DET
ajfa-11578	37	2	publically	publically	ADV
ajfa-11578	37	3	available	available	ADJ
ajfa-11578	37	4	financial	financial	ADJ
ajfa-11578	37	5	statements	statement	NOUN
ajfa-11578	37	6	of	of	ADP
ajfa-11578	37	7	soes	soe	NOUN
ajfa-11578	37	8	enabled	enable	VERB
ajfa-11578	37	9	the	the	DET
ajfa-11578	37	10	local	local	ADJ
ajfa-11578	37	11	and	and	CCONJ
ajfa-11578	37	12	foreign	foreign	ADJ
ajfa-11578	37	13	investors	investor	NOUN
ajfa-11578	37	14	to	to	PART
ajfa-11578	37	15	analyze	analyze	VERB
ajfa-11578	37	16	the	the	DET
ajfa-11578	37	17	data	datum	NOUN
ajfa-11578	37	18	of	of	ADP
ajfa-11578	37	19	these	these	DET
ajfa-11578	37	20	companies	company	NOUN
ajfa-11578	37	21	and	and	CCONJ
ajfa-11578	37	22	to	to	PART
ajfa-11578	37	23	draw	draw	VERB
ajfa-11578	37	24	their	their	PRON
ajfa-11578	37	25	investment	investment	NOUN
ajfa-11578	37	26	decisions	decision	NOUN
ajfa-11578	37	27	thereof	thereof	ADV
ajfa-11578	37	28	.	.	PUNCT
ajfa-11578	38	1	if	if	SCONJ
ajfa-11578	38	2	these	these	DET
ajfa-11578	38	3	enterprises	enterprise	NOUN
ajfa-11578	38	4	were	be	AUX
ajfa-11578	38	5	not	not	PART
ajfa-11578	38	6	listed	list	VERB
ajfa-11578	38	7	and	and	CCONJ
ajfa-11578	38	8	remained	remain	VERB
ajfa-11578	38	9	entirely	entirely	ADV
ajfa-11578	38	10	state	state	NOUN
ajfa-11578	38	11	owned	own	VERB
ajfa-11578	38	12	,	,	PUNCT
ajfa-11578	38	13	foreign	foreign	ADJ
ajfa-11578	38	14	as	as	ADV
ajfa-11578	38	15	well	well	ADV
ajfa-11578	38	16	as	as	ADP
ajfa-11578	38	17	local	local	ADJ
ajfa-11578	38	18	investment	investment	NOUN
ajfa-11578	38	19	in	in	ADP
ajfa-11578	38	20	their	their	PRON
ajfa-11578	38	21	shares	share	NOUN
ajfa-11578	38	22	was	be	AUX
ajfa-11578	38	23	not	not	PART
ajfa-11578	38	24	possible	possible	ADJ
ajfa-11578	38	25	.	.	PUNCT
ajfa-11578	39	1	it	it	PRON
ajfa-11578	39	2	is	be	AUX
ajfa-11578	39	3	an	an	DET
ajfa-11578	39	4	evident	evident	ADJ
ajfa-11578	39	5	fact	fact	NOUN
ajfa-11578	39	6	that	that	PRON
ajfa-11578	39	7	facilitates	facilitate	VERB
ajfa-11578	39	8	for	for	ADP
ajfa-11578	39	9	overseas	overseas	ADJ
ajfa-11578	39	10	investors	investor	NOUN
ajfa-11578	39	11	result	result	VERB
ajfa-11578	39	12	into	into	ADP
ajfa-11578	39	13	more	more	ADJ
ajfa-11578	39	14	investment	investment	NOUN
ajfa-11578	39	15	by	by	ADP
ajfa-11578	39	16	them	they	PRON
ajfa-11578	39	17	.	.	PUNCT
ajfa-11578	40	1	since	since	SCONJ
ajfa-11578	40	2	uniform	uniform	ADJ
ajfa-11578	40	3	financial	financial	ADJ
ajfa-11578	40	4	statements	statement	NOUN
ajfa-11578	40	5	make	make	VERB
ajfa-11578	40	6	it	it	PRON
ajfa-11578	40	7	easy	easy	ADJ
ajfa-11578	40	8	and	and	CCONJ
ajfa-11578	40	9	cost	cost	VERB
ajfa-11578	40	10	effective	effective	ADJ
ajfa-11578	40	11	for	for	SCONJ
ajfa-11578	40	12	the	the	DET
ajfa-11578	40	13	foreign	foreign	ADJ
ajfa-11578	40	14	investors	investor	NOUN
ajfa-11578	40	15	to	to	PART
ajfa-11578	40	16	access	access	VERB
ajfa-11578	40	17	the	the	DET
ajfa-11578	40	18	required	required	ADJ
ajfa-11578	40	19	information	information	NOUN
ajfa-11578	40	20	,	,	PUNCT
ajfa-11578	40	21	they	they	PRON
ajfa-11578	40	22	can	can	AUX
ajfa-11578	40	23	make	make	VERB
ajfa-11578	40	24	their	their	PRON
ajfa-11578	40	25	investment	investment	NOUN
ajfa-11578	40	26	decisions	decision	NOUN
ajfa-11578	40	27	more	more	ADV
ajfa-11578	40	28	effectively	effectively	ADV
ajfa-11578	40	29	and	and	CCONJ
ajfa-11578	40	30	efficiently	efficiently	ADV
ajfa-11578	40	31	;	;	PUNCT
ajfa-11578	40	32	as	as	ADP
ajfa-11578	40	33	a	a	DET
ajfa-11578	40	34	result	result	NOUN
ajfa-11578	40	35	,	,	PUNCT
ajfa-11578	40	36	the	the	DET
ajfa-11578	40	37	level	level	NOUN
ajfa-11578	40	38	of	of	ADP
ajfa-11578	40	39	fdi	fdi	PROPN
ajfa-11578	40	40	and	and	CCONJ
ajfa-11578	40	41	fpi	fpi	PROPN
ajfa-11578	40	42	increase	increase	NOUN
ajfa-11578	40	43	.	.	PUNCT
ajfa-11578	41	1	the	the	DET
ajfa-11578	41	2	former	former	ADJ
ajfa-11578	41	3	chairman	chairman	NOUN
ajfa-11578	41	4	of	of	ADP
ajfa-11578	41	5	the	the	DET
ajfa-11578	41	6	iasb	iasb	NOUN
ajfa-11578	41	7	,	,	PUNCT
ajfa-11578	41	8	sir	sir	PROPN
ajfa-11578	41	9	david	david	PROPN
ajfa-11578	41	10	tweedie	tweedie	PROPN
ajfa-11578	41	11	,	,	PUNCT
ajfa-11578	41	12	has	have	AUX
ajfa-11578	41	13	also	also	ADV
ajfa-11578	41	14	stated	state	VERB
ajfa-11578	41	15	this	this	DET
ajfa-11578	41	16	linkage	linkage	NOUN
ajfa-11578	41	17	(	(	PUNCT
ajfa-11578	41	18	note	note	NOUN
ajfa-11578	41	19	4	4	NUM
ajfa-11578	41	20	)	)	PUNCT
ajfa-11578	41	21	(	(	PUNCT
ajfa-11578	41	22	deloitte	deloitte	NOUN
ajfa-11578	41	23	,	,	PUNCT
ajfa-11578	41	24	2006	2006	NUM
ajfa-11578	41	25	)	)	PUNCT
ajfa-11578	41	26	.	.	PUNCT
ajfa-11578	42	1	on	on	ADP
ajfa-11578	42	2	the	the	DET
ajfa-11578	42	3	other	other	ADJ
ajfa-11578	42	4	hand	hand	NOUN
ajfa-11578	42	5	,	,	PUNCT
ajfa-11578	42	6	peng	peng	PROPN
ajfa-11578	42	7	and	and	CCONJ
ajfa-11578	42	8	bewley	bewley	PROPN
ajfa-11578	42	9	(	(	PUNCT
ajfa-11578	42	10	2010	2010	NUM
ajfa-11578	42	11	)	)	PUNCT
ajfa-11578	42	12	have	have	AUX
ajfa-11578	42	13	noted	note	VERB
ajfa-11578	42	14	the	the	DET
ajfa-11578	42	15	decreases	decrease	NOUN
ajfa-11578	42	16	in	in	ADP
ajfa-11578	42	17	cost	cost	NOUN
ajfa-11578	42	18	of	of	ADP
ajfa-11578	42	19	capital	capital	NOUN
ajfa-11578	42	20	for	for	SCONJ
ajfa-11578	42	21	the	the	DET
ajfa-11578	42	22	ifrs	ifrs	NOUN
ajfa-11578	42	23	adopting	adopt	VERB
ajfa-11578	42	24	nations	nation	NOUN
ajfa-11578	42	25	.	.	PUNCT
ajfa-11578	43	1	moreover	moreover	ADV
ajfa-11578	43	2	,	,	PUNCT
ajfa-11578	43	3	before	before	ADP
ajfa-11578	43	4	the	the	DET
ajfa-11578	43	5	introduction	introduction	NOUN
ajfa-11578	43	6	of	of	ADP
ajfa-11578	43	7	the	the	DET
ajfa-11578	43	8	chinese	chinese	ADJ
ajfa-11578	43	9	accounting	accounting	NOUN
ajfa-11578	43	10	standards	standard	NOUN
ajfa-11578	43	11	of	of	ADP
ajfa-11578	43	12	2006	2006	NUM
ajfa-11578	43	13	,	,	PUNCT
ajfa-11578	43	14	the	the	DET
ajfa-11578	43	15	experts	expert	NOUN
ajfa-11578	43	16	of	of	ADP
ajfa-11578	43	17	earnst	earnst	PROPN
ajfa-11578	43	18	&	&	CCONJ
ajfa-11578	43	19	young	young	PROPN
ajfa-11578	43	20	suggested	suggest	VERB
ajfa-11578	43	21	the	the	DET
ajfa-11578	43	22	european	european	PROPN
ajfa-11578	43	23	investors	investor	NOUN
ajfa-11578	43	24	to	to	PART
ajfa-11578	43	25	observe	observe	VERB
ajfa-11578	43	26	due	due	ADJ
ajfa-11578	43	27	diligence	diligence	NOUN
ajfa-11578	43	28	before	before	ADP
ajfa-11578	43	29	investing	invest	VERB
ajfa-11578	43	30	for	for	ADP
ajfa-11578	43	31	the	the	DET
ajfa-11578	43	32	mergers	merger	NOUN
ajfa-11578	43	33	and	and	CCONJ
ajfa-11578	43	34	acquisitions	acquisition	NOUN
ajfa-11578	43	35	in	in	ADP
ajfa-11578	43	36	china	china	PROPN
ajfa-11578	43	37	(	(	PUNCT
ajfa-11578	43	38	haagmans	haagman	NOUN
ajfa-11578	43	39	and	and	CCONJ
ajfa-11578	43	40	partridge	partridge	NOUN
ajfa-11578	43	41	,	,	PUNCT
ajfa-11578	43	42	2005	2005	NUM
ajfa-11578	43	43	)	)	PUNCT
ajfa-11578	43	44	.	.	PUNCT
ajfa-11578	44	1	it	it	PRON
ajfa-11578	44	2	shows	show	VERB
ajfa-11578	44	3	that	that	SCONJ
ajfa-11578	44	4	foreign	foreign	ADJ
ajfa-11578	44	5	investors	investor	NOUN
ajfa-11578	44	6	were	be	AUX
ajfa-11578	44	7	in	in	ADP
ajfa-11578	44	8	a	a	DET
ajfa-11578	44	9	state	state	NOUN
ajfa-11578	44	10	of	of	ADP
ajfa-11578	44	11	distrust	distrust	NOUN
ajfa-11578	44	12	about	about	ADP
ajfa-11578	44	13	the	the	DET
ajfa-11578	44	14	chinese	chinese	ADJ
ajfa-11578	44	15	accounting	accounting	PROPN
ajfa-11578	44	16	asian	asian	PROPN
ajfa-11578	44	17	journal	journal	PROPN
ajfa-11578	44	18	of	of	ADP
ajfa-11578	44	19	finance	finance	PROPN
ajfa-11578	44	20	&	&	CCONJ
ajfa-11578	44	21	accounting	accounting	PROPN
ajfa-11578	44	22	issn	issn	PROPN
ajfa-11578	44	23	1946	1946	NUM
ajfa-11578	44	24	-	-	PUNCT
ajfa-11578	44	25	052x	052x	PROPN
ajfa-11578	44	26	2017	2017	NUM
ajfa-11578	44	27	,	,	PUNCT
ajfa-11578	44	28	vol	vol	NOUN
ajfa-11578	44	29	.	.	NOUN
ajfa-11578	45	1	9	9	NUM
ajfa-11578	45	2	,	,	PUNCT
ajfa-11578	45	3	no	no	NOUN
ajfa-11578	45	4	.	.	NOUN
ajfa-11578	45	5	2	2	NUM
ajfa-11578	45	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	45	7	63	63	NUM
ajfa-11578	45	8	disclosures	disclosure	NOUN
ajfa-11578	45	9	before	before	ADP
ajfa-11578	45	10	the	the	DET
ajfa-11578	45	11	convergence	convergence	NOUN
ajfa-11578	45	12	of	of	ADP
ajfa-11578	45	13	2006	2006	NUM
ajfa-11578	46	1	;	;	PUNCT
ajfa-11578	46	2	it	it	PRON
ajfa-11578	46	3	also	also	ADV
ajfa-11578	46	4	serves	serve	VERB
ajfa-11578	46	5	as	as	ADP
ajfa-11578	46	6	a	a	DET
ajfa-11578	46	7	basis	basis	NOUN
ajfa-11578	46	8	for	for	ADP
ajfa-11578	46	9	studying	study	VERB
ajfa-11578	46	10	the	the	DET
ajfa-11578	46	11	linkage	linkage	NOUN
ajfa-11578	46	12	between	between	ADP
ajfa-11578	46	13	foreign	foreign	ADJ
ajfa-11578	46	14	investment	investment	NOUN
ajfa-11578	46	15	and	and	CCONJ
ajfa-11578	46	16	the	the	DET
ajfa-11578	46	17	accounting	accounting	NOUN
ajfa-11578	46	18	reforms	reform	NOUN
ajfa-11578	46	19	of	of	ADP
ajfa-11578	46	20	a	a	DET
ajfa-11578	46	21	country	country	NOUN
ajfa-11578	46	22	.	.	PUNCT
ajfa-11578	47	1	china	china	PROPN
ajfa-11578	47	2	’s	’s	PART
ajfa-11578	47	3	financial	financial	ADJ
ajfa-11578	47	4	links	link	NOUN
ajfa-11578	47	5	with	with	ADP
ajfa-11578	47	6	the	the	DET
ajfa-11578	47	7	world	world	NOUN
ajfa-11578	47	8	in	in	ADP
ajfa-11578	47	9	1978	1978	NUM
ajfa-11578	47	10	,	,	PUNCT
ajfa-11578	47	11	and	and	CCONJ
ajfa-11578	47	12	the	the	DET
ajfa-11578	47	13	incorporation	incorporation	NOUN
ajfa-11578	47	14	of	of	ADP
ajfa-11578	47	15	its	its	PRON
ajfa-11578	47	16	first	first	ADJ
ajfa-11578	47	17	b	b	NUM
ajfa-11578	47	18	-	-	PUNCT
ajfa-11578	47	19	share	share	NOUN
ajfa-11578	47	20	company	company	NOUN
ajfa-11578	47	21	(	(	PUNCT
ajfa-11578	47	22	note	note	NOUN
ajfa-11578	47	23	5	5	NUM
ajfa-11578	47	24	)	)	PUNCT
ajfa-11578	47	25	in	in	ADP
ajfa-11578	47	26	1992	1992	NUM
ajfa-11578	47	27	are	be	AUX
ajfa-11578	47	28	another	another	DET
ajfa-11578	47	29	reason	reason	NOUN
ajfa-11578	47	30	of	of	ADP
ajfa-11578	47	31	studying	study	VERB
ajfa-11578	47	32	the	the	DET
ajfa-11578	47	33	link	link	NOUN
ajfa-11578	47	34	of	of	ADP
ajfa-11578	47	35	china	china	PROPN
ajfa-11578	47	36	’s	’s	PART
ajfa-11578	47	37	accounting	accounting	NOUN
ajfa-11578	47	38	reforms	reform	NOUN
ajfa-11578	47	39	with	with	ADP
ajfa-11578	47	40	fpi	fpi	PROPN
ajfa-11578	47	41	for	for	ADP
ajfa-11578	47	42	the	the	DET
ajfa-11578	47	43	post-1992	post-1992	ADJ
ajfa-11578	47	44	period	period	NOUN
ajfa-11578	47	45	.	.	PUNCT
ajfa-11578	48	1	saudagaran	saudagaran	PROPN
ajfa-11578	48	2	(	(	PUNCT
ajfa-11578	48	3	2001	2001	NUM
ajfa-11578	48	4	)	)	PUNCT
ajfa-11578	48	5	noted	note	VERB
ajfa-11578	48	6	that	that	SCONJ
ajfa-11578	48	7	,	,	PUNCT
ajfa-11578	48	8	along	along	ADP
ajfa-11578	48	9	with	with	ADP
ajfa-11578	48	10	other	other	ADJ
ajfa-11578	48	11	determinants	determinant	NOUN
ajfa-11578	48	12	,	,	PUNCT
ajfa-11578	48	13	the	the	DET
ajfa-11578	48	14	level	level	NOUN
ajfa-11578	48	15	of	of	ADP
ajfa-11578	48	16	fdi	fdi	NOUN
ajfa-11578	48	17	in	in	ADP
ajfa-11578	48	18	a	a	DET
ajfa-11578	48	19	country	country	NOUN
ajfa-11578	48	20	has	have	VERB
ajfa-11578	48	21	robust	robust	ADJ
ajfa-11578	48	22	relationship	relationship	NOUN
ajfa-11578	48	23	with	with	ADP
ajfa-11578	48	24	the	the	DET
ajfa-11578	48	25	standardization	standardization	NOUN
ajfa-11578	48	26	and	and	CCONJ
ajfa-11578	48	27	convergence	convergence	NOUN
ajfa-11578	48	28	of	of	ADP
ajfa-11578	48	29	accounting	accounting	NOUN
ajfa-11578	48	30	standards	standard	NOUN
ajfa-11578	48	31	.	.	PUNCT
ajfa-11578	49	1	gao	gao	PROPN
ajfa-11578	49	2	&	&	CCONJ
ajfa-11578	49	3	handley	handley	PROPN
ajfa-11578	49	4	-	-	PUNCT
ajfa-11578	49	5	schachler	schachler	NOUN
ajfa-11578	49	6	(	(	PUNCT
ajfa-11578	49	7	2003	2003	NUM
ajfa-11578	49	8	)	)	PUNCT
ajfa-11578	49	9	have	have	AUX
ajfa-11578	49	10	asserted	assert	VERB
ajfa-11578	49	11	that	that	SCONJ
ajfa-11578	49	12	the	the	DET
ajfa-11578	49	13	main	main	ADJ
ajfa-11578	49	14	aim	aim	NOUN
ajfa-11578	49	15	of	of	ADP
ajfa-11578	49	16	abandonment	abandonment	NOUN
ajfa-11578	49	17	of	of	ADP
ajfa-11578	49	18	the	the	DET
ajfa-11578	49	19	increase	increase	NOUN
ajfa-11578	49	20	-	-	PUNCT
ajfa-11578	49	21	decrease	decrease	NOUN
ajfa-11578	49	22	system	system	NOUN
ajfa-11578	49	23	of	of	ADP
ajfa-11578	49	24	accounting	account	VERB
ajfa-11578	49	25	in	in	ADP
ajfa-11578	49	26	china	china	PROPN
ajfa-11578	49	27	and	and	CCONJ
ajfa-11578	49	28	adopting	adopt	VERB
ajfa-11578	49	29	the	the	DET
ajfa-11578	49	30	debit	debit	NOUN
ajfa-11578	49	31	-	-	PUNCT
ajfa-11578	49	32	credit	credit	NOUN
ajfa-11578	49	33	system	system	NOUN
ajfa-11578	49	34	of	of	ADP
ajfa-11578	49	35	accounting	accounting	NOUN
ajfa-11578	49	36	was	be	AUX
ajfa-11578	49	37	to	to	PART
ajfa-11578	49	38	attract	attract	VERB
ajfa-11578	49	39	more	more	ADJ
ajfa-11578	49	40	foreign	foreign	ADJ
ajfa-11578	49	41	capital	capital	NOUN
ajfa-11578	49	42	.	.	PUNCT
ajfa-11578	50	1	the	the	DET
ajfa-11578	50	2	amount	amount	NOUN
ajfa-11578	50	3	of	of	ADP
ajfa-11578	50	4	fdi	fdi	PROPN
ajfa-11578	50	5	in	in	ADP
ajfa-11578	50	6	china	china	PROPN
ajfa-11578	50	7	reached	reach	VERB
ajfa-11578	50	8	usd	usd	NOUN
ajfa-11578	50	9	1.63	1.63	NUM
ajfa-11578	50	10	trillion	trillion	NUM
ajfa-11578	50	11	by	by	ADP
ajfa-11578	50	12	the	the	DET
ajfa-11578	50	13	end	end	NOUN
ajfa-11578	50	14	of	of	ADP
ajfa-11578	50	15	september	september	PROPN
ajfa-11578	50	16	2011	2011	NUM
ajfa-11578	50	17	(	(	PUNCT
ajfa-11578	50	18	china	china	PROPN
ajfa-11578	50	19	daily	daily	PROPN
ajfa-11578	50	20	,	,	PUNCT
ajfa-11578	50	21	2012	2012	NUM
ajfa-11578	50	22	)	)	PUNCT
ajfa-11578	50	23	;	;	PUNCT
ajfa-11578	50	24	on	on	ADP
ajfa-11578	50	25	the	the	DET
ajfa-11578	50	26	other	other	ADJ
ajfa-11578	50	27	hand	hand	NOUN
ajfa-11578	50	28	,	,	PUNCT
ajfa-11578	50	29	the	the	DET
ajfa-11578	50	30	level	level	NOUN
ajfa-11578	50	31	of	of	ADP
ajfa-11578	50	32	fpi	fpi	PROPN
ajfa-11578	50	33	was	be	AUX
ajfa-11578	50	34	recorded	record	VERB
ajfa-11578	50	35	at	at	ADP
ajfa-11578	50	36	usd	usd	PROPN
ajfa-11578	50	37	231.8	231.8	NUM
ajfa-11578	50	38	billion	billion	NUM
ajfa-11578	50	39	during	during	ADP
ajfa-11578	50	40	the	the	DET
ajfa-11578	50	41	same	same	ADJ
ajfa-11578	50	42	month	month	NOUN
ajfa-11578	50	43	of	of	ADP
ajfa-11578	50	44	2011	2011	NUM
ajfa-11578	50	45	.	.	PUNCT
ajfa-11578	51	1	obviously	obviously	ADV
ajfa-11578	51	2	,	,	PUNCT
ajfa-11578	51	3	in	in	ADP
ajfa-11578	51	4	case	case	NOUN
ajfa-11578	51	5	of	of	ADP
ajfa-11578	51	6	continuing	continue	VERB
ajfa-11578	51	7	the	the	DET
ajfa-11578	51	8	local	local	ADJ
ajfa-11578	51	9	system	system	NOUN
ajfa-11578	51	10	of	of	ADP
ajfa-11578	51	11	accounting	accounting	NOUN
ajfa-11578	51	12	,	,	PUNCT
ajfa-11578	51	13	overseas	overseas	ADJ
ajfa-11578	51	14	investors	investor	NOUN
ajfa-11578	51	15	would	would	AUX
ajfa-11578	51	16	not	not	PART
ajfa-11578	51	17	have	have	AUX
ajfa-11578	51	18	become	become	VERB
ajfa-11578	51	19	aware	aware	ADJ
ajfa-11578	51	20	of	of	ADP
ajfa-11578	51	21	the	the	DET
ajfa-11578	51	22	chinese	chinese	ADJ
ajfa-11578	51	23	financial	financial	ADJ
ajfa-11578	51	24	disclosures	disclosure	NOUN
ajfa-11578	51	25	in	in	ADP
ajfa-11578	51	26	depth	depth	NOUN
ajfa-11578	51	27	,	,	PUNCT
ajfa-11578	51	28	which	which	PRON
ajfa-11578	51	29	might	might	AUX
ajfa-11578	51	30	have	have	AUX
ajfa-11578	51	31	resulted	result	VERB
ajfa-11578	51	32	into	into	ADP
ajfa-11578	51	33	low	low	ADJ
ajfa-11578	51	34	levels	level	NOUN
ajfa-11578	51	35	of	of	ADP
ajfa-11578	51	36	fdi	fdi	PROPN
ajfa-11578	51	37	and	and	CCONJ
ajfa-11578	51	38	fpi	fpi	PROPN
ajfa-11578	51	39	;	;	PUNCT
ajfa-11578	51	40	hence	hence	ADV
ajfa-11578	51	41	,	,	PUNCT
ajfa-11578	51	42	accounting	accounting	NOUN
ajfa-11578	51	43	reforms	reform	NOUN
ajfa-11578	51	44	played	play	VERB
ajfa-11578	51	45	an	an	DET
ajfa-11578	51	46	important	important	ADJ
ajfa-11578	51	47	role	role	NOUN
ajfa-11578	51	48	in	in	ADP
ajfa-11578	51	49	accumulating	accumulate	VERB
ajfa-11578	51	50	such	such	DET
ajfa-11578	51	51	a	a	DET
ajfa-11578	51	52	huge	huge	ADJ
ajfa-11578	51	53	level	level	NOUN
ajfa-11578	51	54	of	of	ADP
ajfa-11578	51	55	fdi	fdi	NOUN
ajfa-11578	51	56	.	.	PUNCT
ajfa-11578	52	1	though	though	SCONJ
ajfa-11578	52	2	some	some	PRON
ajfa-11578	52	3	of	of	ADP
ajfa-11578	52	4	the	the	DET
ajfa-11578	52	5	foreign	foreign	ADJ
ajfa-11578	52	6	investors	investor	NOUN
ajfa-11578	52	7	in	in	ADP
ajfa-11578	52	8	the	the	DET
ajfa-11578	52	9	chinese	chinese	ADJ
ajfa-11578	52	10	listed	list	VERB
ajfa-11578	52	11	companies	company	NOUN
ajfa-11578	52	12	sold	sell	VERB
ajfa-11578	52	13	their	their	PRON
ajfa-11578	52	14	stocks	stock	NOUN
ajfa-11578	52	15	(	(	PUNCT
ajfa-11578	52	16	the	the	DET
ajfa-11578	52	17	economist	economist	NOUN
ajfa-11578	52	18	,	,	PUNCT
ajfa-11578	52	19	2010	2010	NUM
ajfa-11578	52	20	)	)	PUNCT
ajfa-11578	52	21	,	,	PUNCT
ajfa-11578	52	22	still	still	ADV
ajfa-11578	52	23	there	there	PRON
ajfa-11578	52	24	was	be	VERB
ajfa-11578	52	25	no	no	DET
ajfa-11578	52	26	decrease	decrease	NOUN
ajfa-11578	52	27	in	in	ADP
ajfa-11578	52	28	the	the	DET
ajfa-11578	52	29	level	level	NOUN
ajfa-11578	52	30	of	of	ADP
ajfa-11578	52	31	fpi	fpi	PROPN
ajfa-11578	52	32	in	in	ADP
ajfa-11578	52	33	china	china	PROPN
ajfa-11578	52	34	during	during	ADP
ajfa-11578	52	35	2010	2010	NUM
ajfa-11578	52	36	.	.	PUNCT
ajfa-11578	53	1	in	in	ADP
ajfa-11578	53	2	a	a	DET
ajfa-11578	53	3	study	study	NOUN
ajfa-11578	53	4	on	on	ADP
ajfa-11578	53	5	accounting	accounting	NOUN
ajfa-11578	53	6	change	change	NOUN
ajfa-11578	53	7	and	and	CCONJ
ajfa-11578	53	8	its	its	PRON
ajfa-11578	53	9	connection	connection	NOUN
ajfa-11578	53	10	with	with	ADP
ajfa-11578	53	11	the	the	DET
ajfa-11578	53	12	equity	equity	NOUN
ajfa-11578	53	13	incentive	incentive	NOUN
ajfa-11578	53	14	and	and	CCONJ
ajfa-11578	53	15	performance	performance	NOUN
ajfa-11578	53	16	of	of	ADP
ajfa-11578	53	17	the	the	DET
ajfa-11578	53	18	chinese	chinese	ADJ
ajfa-11578	53	19	listed	list	VERB
ajfa-11578	53	20	companies	company	NOUN
ajfa-11578	53	21	,	,	PUNCT
ajfa-11578	53	22	zhang	zhang	PROPN
ajfa-11578	53	23	et	et	PROPN
ajfa-11578	53	24	al	al	PROPN
ajfa-11578	53	25	.	.	PROPN
ajfa-11578	54	1	(	(	PUNCT
ajfa-11578	54	2	2009	2009	NUM
ajfa-11578	54	3	)	)	PUNCT
ajfa-11578	54	4	used	use	VERB
ajfa-11578	54	5	factor	factor	NOUN
ajfa-11578	54	6	analysis	analysis	NOUN
ajfa-11578	54	7	to	to	ADP
ajfa-11578	54	8	the	the	DET
ajfa-11578	54	9	changes	change	NOUN
ajfa-11578	54	10	in	in	ADP
ajfa-11578	54	11	the	the	DET
ajfa-11578	54	12	chinese	chinese	ADJ
ajfa-11578	54	13	accounting	accounting	PROPN
ajfa-11578	54	14	standard	standard	PROPN
ajfa-11578	54	15	number	number	NOUN
ajfa-11578	54	16	11	11	NUM
ajfa-11578	54	17	,	,	PUNCT
ajfa-11578	54	18	i.e.	i.e.	X
ajfa-11578	54	19	share	share	NOUN
ajfa-11578	54	20	-	-	PUNCT
ajfa-11578	54	21	based	base	VERB
ajfa-11578	54	22	payment	payment	NOUN
ajfa-11578	54	23	,	,	PUNCT
ajfa-11578	54	24	and	and	CCONJ
ajfa-11578	54	25	its	its	PRON
ajfa-11578	54	26	impact	impact	NOUN
ajfa-11578	54	27	on	on	ADP
ajfa-11578	54	28	the	the	DET
ajfa-11578	54	29	equity	equity	NOUN
ajfa-11578	54	30	incentive	incentive	NOUN
ajfa-11578	54	31	and	and	CCONJ
ajfa-11578	54	32	performance	performance	NOUN
ajfa-11578	54	33	of	of	ADP
ajfa-11578	54	34	listed	list	VERB
ajfa-11578	54	35	companies	company	NOUN
ajfa-11578	54	36	.	.	PUNCT
ajfa-11578	55	1	however	however	ADV
ajfa-11578	55	2	,	,	PUNCT
ajfa-11578	55	3	this	this	DET
ajfa-11578	55	4	study	study	NOUN
ajfa-11578	55	5	only	only	ADV
ajfa-11578	55	6	consists	consist	VERB
ajfa-11578	55	7	of	of	ADP
ajfa-11578	55	8	one	one	NUM
ajfa-11578	55	9	accounting	accounting	NOUN
ajfa-11578	55	10	standard	standard	NOUN
ajfa-11578	55	11	and	and	CCONJ
ajfa-11578	55	12	its	its	PRON
ajfa-11578	55	13	impact	impact	NOUN
ajfa-11578	55	14	.	.	PUNCT
ajfa-11578	56	1	among	among	ADP
ajfa-11578	56	2	the	the	DET
ajfa-11578	56	3	recent	recent	ADJ
ajfa-11578	56	4	studies	study	NOUN
ajfa-11578	56	5	,	,	PUNCT
ajfa-11578	56	6	ahmad	ahmad	PROPN
ajfa-11578	56	7	et	et	PROPN
ajfa-11578	56	8	al	al	PROPN
ajfa-11578	56	9	.	.	PROPN
ajfa-11578	56	10	(	(	PUNCT
ajfa-11578	56	11	2015	2015	NUM
ajfa-11578	56	12	)	)	PUNCT
ajfa-11578	56	13	found	find	VERB
ajfa-11578	56	14	external	external	ADJ
ajfa-11578	56	15	debts	debt	NOUN
ajfa-11578	56	16	to	to	PART
ajfa-11578	56	17	be	be	AUX
ajfa-11578	56	18	the	the	DET
ajfa-11578	56	19	most	most	ADV
ajfa-11578	56	20	important	important	ADJ
ajfa-11578	56	21	determinant	determinant	ADJ
ajfa-11578	56	22	of	of	ADP
ajfa-11578	56	23	fpi	fpi	PROPN
ajfa-11578	56	24	in	in	ADP
ajfa-11578	56	25	china	china	PROPN
ajfa-11578	56	26	;	;	PUNCT
ajfa-11578	56	27	the	the	DET
ajfa-11578	56	28	authors	author	NOUN
ajfa-11578	56	29	also	also	ADV
ajfa-11578	56	30	agreed	agree	VERB
ajfa-11578	56	31	with	with	ADP
ajfa-11578	56	32	garg	garg	PROPN
ajfa-11578	56	33	&	&	CCONJ
ajfa-11578	56	34	dua	dua	PROPN
ajfa-11578	56	35	(	(	PUNCT
ajfa-11578	56	36	2014	2014	NUM
ajfa-11578	56	37	)	)	PUNCT
ajfa-11578	56	38	on	on	ADP
ajfa-11578	56	39	the	the	DET
ajfa-11578	56	40	other	other	ADJ
ajfa-11578	56	41	significant	significant	ADJ
ajfa-11578	56	42	factors	factor	NOUN
ajfa-11578	56	43	affecting	affect	VERB
ajfa-11578	56	44	the	the	DET
ajfa-11578	56	45	level	level	NOUN
ajfa-11578	56	46	of	of	ADP
ajfa-11578	56	47	fpi	fpi	PROPN
ajfa-11578	56	48	in	in	ADP
ajfa-11578	56	49	china	china	PROPN
ajfa-11578	56	50	.	.	PUNCT
ajfa-11578	57	1	in	in	ADP
ajfa-11578	57	2	another	another	DET
ajfa-11578	57	3	study	study	NOUN
ajfa-11578	57	4	concerning	concern	VERB
ajfa-11578	57	5	fpi	fpi	PROPN
ajfa-11578	57	6	and	and	CCONJ
ajfa-11578	57	7	economic	economic	ADJ
ajfa-11578	57	8	growth	growth	NOUN
ajfa-11578	57	9	of	of	ADP
ajfa-11578	57	10	asean5	asean5	PROPN
ajfa-11578	57	11	nations	nation	NOUN
ajfa-11578	57	12	,	,	PUNCT
ajfa-11578	57	13	ahmad	ahmad	PROPN
ajfa-11578	57	14	et	et	PROPN
ajfa-11578	57	15	al	al	PROPN
ajfa-11578	57	16	.	.	PUNCT
ajfa-11578	58	1	(	(	PUNCT
ajfa-11578	58	2	2016	2016	NUM
ajfa-11578	58	3	)	)	PUNCT
ajfa-11578	58	4	confirmed	confirm	VERB
ajfa-11578	58	5	a	a	DET
ajfa-11578	58	6	significant	significant	ADJ
ajfa-11578	58	7	relationship	relationship	NOUN
ajfa-11578	58	8	betweeen	betweeen	VERB
ajfa-11578	58	9	economic	economic	ADJ
ajfa-11578	58	10	growth	growth	NOUN
ajfa-11578	58	11	and	and	CCONJ
ajfa-11578	58	12	fpi	fpi	PROPN
ajfa-11578	58	13	for	for	ADP
ajfa-11578	58	14	indonesia	indonesia	PROPN
ajfa-11578	58	15	,	,	PUNCT
ajfa-11578	58	16	malaysia	malaysia	PROPN
ajfa-11578	58	17	,	,	PUNCT
ajfa-11578	58	18	the	the	DET
ajfa-11578	58	19	philippines	philippine	NOUN
ajfa-11578	58	20	and	and	CCONJ
ajfa-11578	58	21	thailand	thailand	PROPN
ajfa-11578	58	22	.	.	PUNCT
ajfa-11578	59	1	the	the	DET
ajfa-11578	59	2	number	number	NOUN
ajfa-11578	59	3	of	of	ADP
ajfa-11578	59	4	listed	list	VERB
ajfa-11578	59	5	companies	company	NOUN
ajfa-11578	59	6	,	,	PUNCT
ajfa-11578	59	7	especially	especially	ADV
ajfa-11578	59	8	those	those	PRON
ajfa-11578	59	9	who	who	PRON
ajfa-11578	59	10	are	be	AUX
ajfa-11578	59	11	authorized	authorize	VERB
ajfa-11578	59	12	to	to	PART
ajfa-11578	59	13	issue	issue	VERB
ajfa-11578	59	14	b	b	NOUN
ajfa-11578	59	15	-	-	PUNCT
ajfa-11578	59	16	shares	share	NOUN
ajfa-11578	59	17	,	,	PUNCT
ajfa-11578	59	18	can	can	AUX
ajfa-11578	59	19	cause	cause	VERB
ajfa-11578	59	20	variations	variation	NOUN
ajfa-11578	59	21	in	in	ADP
ajfa-11578	59	22	the	the	DET
ajfa-11578	59	23	fpi	fpi	PROPN
ajfa-11578	59	24	level	level	NOUN
ajfa-11578	59	25	.	.	PUNCT
ajfa-11578	60	1	when	when	SCONJ
ajfa-11578	60	2	the	the	DET
ajfa-11578	60	3	number	number	NOUN
ajfa-11578	60	4	of	of	ADP
ajfa-11578	60	5	listed	list	VERB
ajfa-11578	60	6	companies	company	NOUN
ajfa-11578	60	7	increases	increase	VERB
ajfa-11578	60	8	,	,	PUNCT
ajfa-11578	60	9	the	the	DET
ajfa-11578	60	10	chances	chance	NOUN
ajfa-11578	60	11	of	of	ADP
ajfa-11578	60	12	fpi	fpi	PROPN
ajfa-11578	60	13	will	will	AUX
ajfa-11578	60	14	also	also	ADV
ajfa-11578	60	15	increase	increase	VERB
ajfa-11578	60	16	.	.	PUNCT
ajfa-11578	61	1	as	as	SCONJ
ajfa-11578	61	2	mentioned	mention	VERB
ajfa-11578	61	3	earlier	early	ADV
ajfa-11578	61	4	,	,	PUNCT
ajfa-11578	61	5	the	the	DET
ajfa-11578	61	6	first	first	ADJ
ajfa-11578	61	7	chinese	chinese	ADJ
ajfa-11578	61	8	company	company	NOUN
ajfa-11578	61	9	with	with	ADP
ajfa-11578	61	10	b	b	X
ajfa-11578	61	11	-	-	PUNCT
ajfa-11578	61	12	shares	share	NOUN
ajfa-11578	61	13	was	be	AUX
ajfa-11578	61	14	listed	list	VERB
ajfa-11578	61	15	at	at	ADP
ajfa-11578	61	16	sse	sse	NOUN
ajfa-11578	61	17	in	in	ADP
ajfa-11578	61	18	1992	1992	NUM
ajfa-11578	61	19	,	,	PUNCT
ajfa-11578	61	20	whereas	whereas	SCONJ
ajfa-11578	61	21	number	number	NOUN
ajfa-11578	61	22	of	of	ADP
ajfa-11578	61	23	listed	list	VERB
ajfa-11578	61	24	companies	company	NOUN
ajfa-11578	61	25	at	at	ADP
ajfa-11578	61	26	sse	sse	PROPN
ajfa-11578	61	27	has	have	AUX
ajfa-11578	61	28	increased	increase	VERB
ajfa-11578	61	29	every	every	DET
ajfa-11578	61	30	year	year	NOUN
ajfa-11578	61	31	since	since	SCONJ
ajfa-11578	61	32	its	its	PRON
ajfa-11578	61	33	inception	inception	NOUN
ajfa-11578	61	34	in	in	ADP
ajfa-11578	61	35	1990	1990	NUM
ajfa-11578	61	36	till	till	SCONJ
ajfa-11578	61	37	2008	2008	NUM
ajfa-11578	61	38	(	(	PUNCT
ajfa-11578	61	39	note	note	NOUN
ajfa-11578	61	40	6	6	NUM
ajfa-11578	61	41	)	)	PUNCT
ajfa-11578	61	42	on	on	ADP
ajfa-11578	61	43	the	the	DET
ajfa-11578	61	44	other	other	ADJ
ajfa-11578	61	45	hand	hand	NOUN
ajfa-11578	61	46	,	,	PUNCT
ajfa-11578	61	47	the	the	DET
ajfa-11578	61	48	number	number	NOUN
ajfa-11578	61	49	of	of	ADP
ajfa-11578	61	50	listed	list	VERB
ajfa-11578	61	51	companies	company	NOUN
ajfa-11578	61	52	at	at	ADP
ajfa-11578	61	53	shenzhen	shenzhen	PROPN
ajfa-11578	61	54	stock	stock	PROPN
ajfa-11578	61	55	exchange	exchange	PROPN
ajfa-11578	61	56	(	(	PUNCT
ajfa-11578	61	57	szse	szse	NOUN
ajfa-11578	61	58	)	)	PUNCT
ajfa-11578	61	59	,	,	PUNCT
ajfa-11578	61	60	from	from	ADP
ajfa-11578	61	61	its	its	PRON
ajfa-11578	61	62	establishment	establishment	NOUN
ajfa-11578	61	63	in	in	ADP
ajfa-11578	61	64	1990	1990	NUM
ajfa-11578	61	65	till	till	SCONJ
ajfa-11578	61	66	2010	2010	NUM
ajfa-11578	61	67	,	,	PUNCT
ajfa-11578	61	68	decreased	decrease	VERB
ajfa-11578	61	69	during	during	ADP
ajfa-11578	61	70	2001	2001	NUM
ajfa-11578	61	71	and	and	CCONJ
ajfa-11578	61	72	2003	2003	NUM
ajfa-11578	61	73	(	(	PUNCT
ajfa-11578	61	74	note	note	NOUN
ajfa-11578	61	75	7	7	NUM
ajfa-11578	61	76	)	)	PUNCT
ajfa-11578	61	77	.	.	PUNCT
ajfa-11578	62	1	the	the	DET
ajfa-11578	62	2	details	detail	NOUN
ajfa-11578	62	3	of	of	ADP
ajfa-11578	62	4	china	china	PROPN
ajfa-11578	62	5	’s	’s	PART
ajfa-11578	62	6	accounting	accounting	NOUN
ajfa-11578	62	7	reforms	reform	NOUN
ajfa-11578	62	8	and	and	CCONJ
ajfa-11578	62	9	its	its	PRON
ajfa-11578	62	10	possbile	possbile	ADJ
ajfa-11578	62	11	linkage	linkage	NOUN
ajfa-11578	62	12	with	with	ADP
ajfa-11578	62	13	the	the	DET
ajfa-11578	62	14	level	level	NOUN
ajfa-11578	62	15	of	of	ADP
ajfa-11578	62	16	fpi	fpi	PROPN
ajfa-11578	62	17	reveals	reveal	VERB
ajfa-11578	62	18	that	that	SCONJ
ajfa-11578	62	19	accounting	accounting	NOUN
ajfa-11578	62	20	reforms	reform	NOUN
ajfa-11578	62	21	is	be	AUX
ajfa-11578	62	22	not	not	PART
ajfa-11578	62	23	the	the	DET
ajfa-11578	62	24	only	only	ADJ
ajfa-11578	62	25	variable	variable	NOUN
ajfa-11578	62	26	affecting	affect	VERB
ajfa-11578	62	27	fpi	fpi	PROPN
ajfa-11578	62	28	in	in	ADP
ajfa-11578	62	29	china	china	PROPN
ajfa-11578	62	30	;	;	PUNCT
ajfa-11578	62	31	financial	financial	ADJ
ajfa-11578	62	32	crises	crisis	NOUN
ajfa-11578	62	33	,	,	PUNCT
ajfa-11578	62	34	economic	economic	ADJ
ajfa-11578	62	35	growth	growth	NOUN
ajfa-11578	62	36	and	and	CCONJ
ajfa-11578	62	37	number	number	NOUN
ajfa-11578	62	38	of	of	ADP
ajfa-11578	62	39	listed	list	VERB
ajfa-11578	62	40	companies	company	NOUN
ajfa-11578	62	41	are	be	AUX
ajfa-11578	62	42	also	also	ADV
ajfa-11578	62	43	very	very	ADV
ajfa-11578	62	44	vital	vital	ADJ
ajfa-11578	62	45	in	in	ADP
ajfa-11578	62	46	this	this	DET
ajfa-11578	62	47	regard	regard	NOUN
ajfa-11578	62	48	.	.	PUNCT
ajfa-11578	63	1	therefore	therefore	ADV
ajfa-11578	63	2	,	,	PUNCT
ajfa-11578	63	3	we	we	PRON
ajfa-11578	63	4	will	will	AUX
ajfa-11578	63	5	include	include	VERB
ajfa-11578	63	6	these	these	DET
ajfa-11578	63	7	variables	variable	NOUN
ajfa-11578	63	8	in	in	ADP
ajfa-11578	63	9	our	our	PRON
ajfa-11578	63	10	statistical	statistical	ADJ
ajfa-11578	63	11	analysis	analysis	NOUN
ajfa-11578	63	12	.	.	PUNCT
ajfa-11578	64	1	2.1	2.1	NUM
ajfa-11578	64	2	research	research	NOUN
ajfa-11578	64	3	gap	gap	NOUN
ajfa-11578	64	4	asian	asian	ADJ
ajfa-11578	64	5	journal	journal	NOUN
ajfa-11578	64	6	of	of	ADP
ajfa-11578	64	7	finance	finance	PROPN
ajfa-11578	64	8	&	&	CCONJ
ajfa-11578	64	9	accounting	accounting	PROPN
ajfa-11578	64	10	issn	issn	PROPN
ajfa-11578	64	11	1946	1946	NUM
ajfa-11578	64	12	-	-	PUNCT
ajfa-11578	64	13	052x	052x	PROPN
ajfa-11578	64	14	2017	2017	NUM
ajfa-11578	64	15	,	,	PUNCT
ajfa-11578	64	16	vol	vol	NOUN
ajfa-11578	64	17	.	.	NOUN
ajfa-11578	64	18	9	9	NUM
ajfa-11578	64	19	,	,	PUNCT
ajfa-11578	64	20	no	no	INTJ
ajfa-11578	64	21	.	.	NOUN
ajfa-11578	64	22	2	2	NUM
ajfa-11578	64	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	64	24	64	64	NUM
ajfa-11578	64	25	the	the	DET
ajfa-11578	64	26	available	available	ADJ
ajfa-11578	64	27	literature	literature	NOUN
ajfa-11578	64	28	mostly	mostly	ADV
ajfa-11578	64	29	deals	deal	VERB
ajfa-11578	64	30	with	with	ADP
ajfa-11578	64	31	the	the	DET
ajfa-11578	64	32	impact	impact	NOUN
ajfa-11578	64	33	of	of	ADP
ajfa-11578	64	34	accounting	accounting	NOUN
ajfa-11578	64	35	reforms	reform	NOUN
ajfa-11578	64	36	on	on	ADP
ajfa-11578	64	37	the	the	DET
ajfa-11578	64	38	level	level	NOUN
ajfa-11578	64	39	of	of	ADP
ajfa-11578	64	40	fdi	fdi	NOUN
ajfa-11578	64	41	in	in	ADP
ajfa-11578	64	42	china	china	PROPN
ajfa-11578	64	43	.	.	PUNCT
ajfa-11578	65	1	to	to	ADP
ajfa-11578	65	2	the	the	DET
ajfa-11578	65	3	best	good	ADJ
ajfa-11578	65	4	of	of	ADP
ajfa-11578	65	5	our	our	PRON
ajfa-11578	65	6	knowledge	knowledge	NOUN
ajfa-11578	65	7	,	,	PUNCT
ajfa-11578	65	8	the	the	DET
ajfa-11578	65	9	impact	impact	NOUN
ajfa-11578	65	10	of	of	ADP
ajfa-11578	65	11	china	china	PROPN
ajfa-11578	65	12	’s	’s	PART
ajfa-11578	65	13	accounting	accounting	NOUN
ajfa-11578	65	14	reforms	reform	NOUN
ajfa-11578	65	15	on	on	ADP
ajfa-11578	65	16	its	its	PRON
ajfa-11578	65	17	fpi	fpi	PROPN
ajfa-11578	65	18	is	be	AUX
ajfa-11578	65	19	yet	yet	ADV
ajfa-11578	65	20	to	to	PART
ajfa-11578	65	21	be	be	AUX
ajfa-11578	65	22	studied	study	VERB
ajfa-11578	65	23	.	.	PUNCT
ajfa-11578	66	1	our	our	PRON
ajfa-11578	66	2	study	study	NOUN
ajfa-11578	66	3	is	be	AUX
ajfa-11578	66	4	aimed	aim	VERB
ajfa-11578	66	5	to	to	PART
ajfa-11578	66	6	fill	fill	VERB
ajfa-11578	66	7	this	this	DET
ajfa-11578	66	8	research	research	NOUN
ajfa-11578	66	9	gap	gap	NOUN
ajfa-11578	66	10	by	by	ADP
ajfa-11578	66	11	evaluating	evaluate	VERB
ajfa-11578	66	12	the	the	DET
ajfa-11578	66	13	relationship	relationship	NOUN
ajfa-11578	66	14	of	of	ADP
ajfa-11578	66	15	china	china	PROPN
ajfa-11578	66	16	’s	’s	PART
ajfa-11578	66	17	accounting	accounting	NOUN
ajfa-11578	66	18	reforms	reform	NOUN
ajfa-11578	66	19	and	and	CCONJ
ajfa-11578	66	20	fpi	fpi	PROPN
ajfa-11578	66	21	.	.	PUNCT
ajfa-11578	67	1	2.2	2.2	NUM
ajfa-11578	67	2	contribution	contribution	NOUN
ajfa-11578	67	3	of	of	ADP
ajfa-11578	67	4	the	the	DET
ajfa-11578	67	5	paper	paper	NOUN
ajfa-11578	67	6	this	this	DET
ajfa-11578	67	7	paper	paper	NOUN
ajfa-11578	67	8	contributes	contribute	VERB
ajfa-11578	67	9	to	to	ADP
ajfa-11578	67	10	the	the	DET
ajfa-11578	67	11	current	current	ADJ
ajfa-11578	67	12	literature	literature	NOUN
ajfa-11578	67	13	by	by	ADP
ajfa-11578	67	14	evaluating	evaluate	VERB
ajfa-11578	67	15	the	the	DET
ajfa-11578	67	16	relationship	relationship	NOUN
ajfa-11578	67	17	of	of	ADP
ajfa-11578	67	18	china	china	PROPN
ajfa-11578	67	19	’s	’s	PART
ajfa-11578	67	20	accounting	accounting	NOUN
ajfa-11578	67	21	reforms	reform	NOUN
ajfa-11578	67	22	and	and	CCONJ
ajfa-11578	67	23	fpi	fpi	PROPN
ajfa-11578	67	24	.	.	PROPN
ajfa-11578	68	1	3	3	X
ajfa-11578	68	2	.	.	X
ajfa-11578	68	3	methodology	methodology	NOUN
ajfa-11578	68	4	and	and	CCONJ
ajfa-11578	68	5	results	result	VERB
ajfa-11578	68	6	3.1	3.1	NUM
ajfa-11578	68	7	data	datum	NOUN
ajfa-11578	68	8	and	and	CCONJ
ajfa-11578	68	9	variables	variable	NOUN
ajfa-11578	68	10	in	in	ADP
ajfa-11578	68	11	the	the	DET
ajfa-11578	68	12	statistical	statistical	ADJ
ajfa-11578	68	13	analysis	analysis	NOUN
ajfa-11578	68	14	,	,	PUNCT
ajfa-11578	68	15	five	five	NUM
ajfa-11578	68	16	variables	variable	NOUN
ajfa-11578	68	17	are	be	AUX
ajfa-11578	68	18	used	use	VERB
ajfa-11578	68	19	to	to	PART
ajfa-11578	68	20	study	study	VERB
ajfa-11578	68	21	the	the	DET
ajfa-11578	68	22	relationship	relationship	NOUN
ajfa-11578	68	23	of	of	ADP
ajfa-11578	68	24	fpi	fpi	PROPN
ajfa-11578	68	25	and	and	CCONJ
ajfa-11578	68	26	china	china	PROPN
ajfa-11578	68	27	’s	’s	PART
ajfa-11578	68	28	accounting	accounting	NOUN
ajfa-11578	68	29	reforms	reform	NOUN
ajfa-11578	68	30	.	.	PUNCT
ajfa-11578	69	1	fpi	fpi	PROPN
ajfa-11578	69	2	is	be	AUX
ajfa-11578	69	3	used	use	VERB
ajfa-11578	69	4	as	as	ADP
ajfa-11578	69	5	dependent	dependent	ADJ
ajfa-11578	69	6	variable	variable	NOUN
ajfa-11578	69	7	;	;	PUNCT
ajfa-11578	69	8	while	while	SCONJ
ajfa-11578	69	9	chinese	chinese	ADJ
ajfa-11578	69	10	accounting	accounting	NOUN
ajfa-11578	69	11	reforms	reform	NOUN
ajfa-11578	69	12	,	,	PUNCT
ajfa-11578	69	13	annual	annual	ADJ
ajfa-11578	69	14	increase	increase	NOUN
ajfa-11578	69	15	in	in	ADP
ajfa-11578	69	16	listed	list	VERB
ajfa-11578	69	17	companies	company	NOUN
ajfa-11578	69	18	of	of	ADP
ajfa-11578	69	19	china	china	PROPN
ajfa-11578	69	20	,	,	PUNCT
ajfa-11578	69	21	china	china	PROPN
ajfa-11578	69	22	’s	’s	PART
ajfa-11578	69	23	gdp	gdp	NOUN
ajfa-11578	69	24	growth	growth	NOUN
ajfa-11578	69	25	and	and	CCONJ
ajfa-11578	69	26	financial	financial	ADJ
ajfa-11578	69	27	crises	crisis	NOUN
ajfa-11578	69	28	are	be	AUX
ajfa-11578	69	29	used	use	VERB
ajfa-11578	69	30	as	as	ADP
ajfa-11578	69	31	explanatory	explanatory	ADJ
ajfa-11578	69	32	variables	variable	NOUN
ajfa-11578	69	33	.	.	PUNCT
ajfa-11578	70	1	the	the	DET
ajfa-11578	70	2	explanation	explanation	NOUN
ajfa-11578	70	3	of	of	ADP
ajfa-11578	70	4	including	include	VERB
ajfa-11578	70	5	those	those	DET
ajfa-11578	70	6	variables	variable	NOUN
ajfa-11578	70	7	is	be	AUX
ajfa-11578	70	8	as	as	SCONJ
ajfa-11578	70	9	follows	follow	VERB
ajfa-11578	70	10	:	:	PUNCT
ajfa-11578	70	11	when	when	SCONJ
ajfa-11578	70	12	listed	list	VERB
ajfa-11578	70	13	companies	company	NOUN
ajfa-11578	70	14	increase	increase	VERB
ajfa-11578	70	15	in	in	ADP
ajfa-11578	70	16	a	a	DET
ajfa-11578	70	17	country	country	NOUN
ajfa-11578	70	18	,	,	PUNCT
ajfa-11578	70	19	there	there	PRON
ajfa-11578	70	20	is	be	VERB
ajfa-11578	70	21	possibility	possibility	NOUN
ajfa-11578	70	22	of	of	ADP
ajfa-11578	70	23	increase	increase	NOUN
ajfa-11578	70	24	in	in	ADP
ajfa-11578	70	25	fpi	fpi	PROPN
ajfa-11578	70	26	as	as	ADV
ajfa-11578	70	27	well	well	ADV
ajfa-11578	70	28	;	;	PUNCT
ajfa-11578	70	29	foreign	foreign	ADJ
ajfa-11578	70	30	investors	investor	NOUN
ajfa-11578	70	31	might	might	AUX
ajfa-11578	70	32	be	be	AUX
ajfa-11578	70	33	attracted	attract	VERB
ajfa-11578	70	34	by	by	ADP
ajfa-11578	70	35	the	the	DET
ajfa-11578	70	36	economic	economic	ADJ
ajfa-11578	70	37	growth	growth	NOUN
ajfa-11578	70	38	of	of	ADP
ajfa-11578	70	39	their	their	PRON
ajfa-11578	70	40	investment	investment	NOUN
ajfa-11578	70	41	destination	destination	NOUN
ajfa-11578	70	42	,	,	PUNCT
ajfa-11578	70	43	so	so	SCONJ
ajfa-11578	70	44	they	they	PRON
ajfa-11578	70	45	will	will	AUX
ajfa-11578	70	46	pay	pay	VERB
ajfa-11578	70	47	attention	attention	NOUN
ajfa-11578	70	48	to	to	ADP
ajfa-11578	70	49	the	the	DET
ajfa-11578	70	50	gdp	gdp	NOUN
ajfa-11578	70	51	growth	growth	NOUN
ajfa-11578	70	52	;	;	PUNCT
ajfa-11578	70	53	the	the	DET
ajfa-11578	70	54	financial	financial	ADJ
ajfa-11578	70	55	crises	crisis	NOUN
ajfa-11578	70	56	can	can	AUX
ajfa-11578	70	57	decrease	decrease	VERB
ajfa-11578	70	58	the	the	DET
ajfa-11578	70	59	level	level	NOUN
ajfa-11578	70	60	of	of	ADP
ajfa-11578	70	61	fpi	fpi	PROPN
ajfa-11578	70	62	due	due	ADP
ajfa-11578	70	63	to	to	ADP
ajfa-11578	70	64	the	the	DET
ajfa-11578	70	65	impact	impact	NOUN
ajfa-11578	70	66	of	of	ADP
ajfa-11578	70	67	crisis	crisis	NOUN
ajfa-11578	70	68	on	on	ADP
ajfa-11578	70	69	country	country	NOUN
ajfa-11578	70	70	’s	’s	PART
ajfa-11578	70	71	economy	economy	NOUN
ajfa-11578	70	72	and	and	CCONJ
ajfa-11578	70	73	companies	company	NOUN
ajfa-11578	70	74	,	,	PUNCT
ajfa-11578	70	75	etc	etc	X
ajfa-11578	70	76	.	.	X
ajfa-11578	71	1	the	the	DET
ajfa-11578	71	2	data	datum	NOUN
ajfa-11578	71	3	of	of	ADP
ajfa-11578	71	4	accounting	accounting	NOUN
ajfa-11578	71	5	reforms	reform	NOUN
ajfa-11578	71	6	introduced	introduce	VERB
ajfa-11578	71	7	by	by	ADP
ajfa-11578	71	8	the	the	DET
ajfa-11578	71	9	international	international	ADJ
ajfa-11578	71	10	accounting	accounting	NOUN
ajfa-11578	71	11	bodies	body	NOUN
ajfa-11578	71	12	has	have	AUX
ajfa-11578	71	13	been	be	AUX
ajfa-11578	71	14	obtained	obtain	VERB
ajfa-11578	71	15	from	from	ADP
ajfa-11578	71	16	the	the	DET
ajfa-11578	71	17	official	official	ADJ
ajfa-11578	71	18	website	website	NOUN
ajfa-11578	71	19	of	of	ADP
ajfa-11578	71	20	iasb	iasb	NOUN
ajfa-11578	71	21	;	;	PUNCT
ajfa-11578	71	22	while	while	SCONJ
ajfa-11578	71	23	the	the	DET
ajfa-11578	71	24	data	datum	NOUN
ajfa-11578	71	25	of	of	ADP
ajfa-11578	71	26	chinese	chinese	ADJ
ajfa-11578	71	27	accounting	accounting	NOUN
ajfa-11578	71	28	reforms	reform	NOUN
ajfa-11578	71	29	has	have	AUX
ajfa-11578	71	30	been	be	AUX
ajfa-11578	71	31	taken	take	VERB
ajfa-11578	71	32	from	from	ADP
ajfa-11578	71	33	literature	literature	NOUN
ajfa-11578	71	34	on	on	ADP
ajfa-11578	71	35	chinese	chinese	ADJ
ajfa-11578	71	36	accounting	accounting	NOUN
ajfa-11578	71	37	history	history	NOUN
ajfa-11578	71	38	and	and	CCONJ
ajfa-11578	71	39	the	the	DET
ajfa-11578	71	40	accounting	accounting	NOUN
ajfa-11578	71	41	standards	standard	NOUN
ajfa-11578	71	42	issued	issue	VERB
ajfa-11578	71	43	and	and	CCONJ
ajfa-11578	71	44	revised	revise	VERB
ajfa-11578	71	45	by	by	ADP
ajfa-11578	71	46	the	the	DET
ajfa-11578	71	47	ministry	ministry	PROPN
ajfa-11578	71	48	of	of	ADP
ajfa-11578	71	49	finance	finance	PROPN
ajfa-11578	71	50	,	,	PUNCT
ajfa-11578	71	51	china	china	PROPN
ajfa-11578	71	52	.	.	PUNCT
ajfa-11578	72	1	the	the	DET
ajfa-11578	72	2	gdp	gdp	NOUN
ajfa-11578	72	3	growth	growth	NOUN
ajfa-11578	72	4	figures	figure	NOUN
ajfa-11578	72	5	have	have	AUX
ajfa-11578	72	6	been	be	AUX
ajfa-11578	72	7	taken	take	VERB
ajfa-11578	72	8	from	from	ADP
ajfa-11578	72	9	the	the	DET
ajfa-11578	72	10	national	national	PROPN
ajfa-11578	72	11	bureau	bureau	PROPN
ajfa-11578	72	12	of	of	ADP
ajfa-11578	72	13	statistics	statistics	PROPN
ajfa-11578	72	14	,	,	PUNCT
ajfa-11578	72	15	china	china	PROPN
ajfa-11578	72	16	.	.	PUNCT
ajfa-11578	73	1	we	we	PRON
ajfa-11578	73	2	have	have	AUX
ajfa-11578	73	3	collected	collect	VERB
ajfa-11578	73	4	the	the	DET
ajfa-11578	73	5	data	datum	NOUN
ajfa-11578	73	6	of	of	ADP
ajfa-11578	73	7	fpi	fpi	PROPN
ajfa-11578	73	8	from	from	ADP
ajfa-11578	73	9	the	the	DET
ajfa-11578	73	10	world	world	NOUN
ajfa-11578	73	11	bank	bank	NOUN
ajfa-11578	73	12	website	website	NOUN
ajfa-11578	73	13	and	and	CCONJ
ajfa-11578	73	14	the	the	DET
ajfa-11578	73	15	state	state	NOUN
ajfa-11578	73	16	administration	administration	NOUN
ajfa-11578	73	17	of	of	ADP
ajfa-11578	73	18	foreign	foreign	ADJ
ajfa-11578	73	19	exchange	exchange	NOUN
ajfa-11578	73	20	,	,	PUNCT
ajfa-11578	73	21	china	china	PROPN
ajfa-11578	73	22	;	;	PUNCT
ajfa-11578	73	23	the	the	DET
ajfa-11578	73	24	data	datum	NOUN
ajfa-11578	73	25	about	about	ADP
ajfa-11578	73	26	listed	list	VERB
ajfa-11578	73	27	companies	company	NOUN
ajfa-11578	73	28	of	of	ADP
ajfa-11578	73	29	china	china	PROPN
ajfa-11578	73	30	is	be	AUX
ajfa-11578	73	31	obtained	obtain	VERB
ajfa-11578	73	32	from	from	ADP
ajfa-11578	73	33	the	the	DET
ajfa-11578	73	34	fact	fact	NOUN
ajfa-11578	73	35	books	book	NOUN
ajfa-11578	73	36	of	of	ADP
ajfa-11578	73	37	sse	sse	NOUN
ajfa-11578	73	38	and	and	CCONJ
ajfa-11578	73	39	szse	szse	NOUN
ajfa-11578	73	40	.	.	PUNCT
ajfa-11578	74	1	our	our	PRON
ajfa-11578	74	2	statistical	statistical	ADJ
ajfa-11578	74	3	analysis	analysis	NOUN
ajfa-11578	74	4	consists	consist	VERB
ajfa-11578	74	5	of	of	ADP
ajfa-11578	74	6	data	datum	NOUN
ajfa-11578	74	7	from	from	ADP
ajfa-11578	74	8	1992	1992	NUM
ajfa-11578	74	9	to	to	ADP
ajfa-11578	74	10	2011	2011	NUM
ajfa-11578	74	11	.	.	PUNCT
ajfa-11578	75	1	since	since	SCONJ
ajfa-11578	75	2	first	first	ADJ
ajfa-11578	75	3	b	b	X
ajfa-11578	75	4	-	-	PUNCT
ajfa-11578	75	5	share	share	NOUN
ajfa-11578	75	6	company	company	NOUN
ajfa-11578	75	7	of	of	ADP
ajfa-11578	75	8	china	china	PROPN
ajfa-11578	75	9	was	be	AUX
ajfa-11578	75	10	listed	list	VERB
ajfa-11578	75	11	on	on	ADP
ajfa-11578	75	12	sse	sse	NOUN
ajfa-11578	75	13	in	in	ADP
ajfa-11578	75	14	1992	1992	NUM
ajfa-11578	75	15	and	and	CCONJ
ajfa-11578	75	16	there	there	PRON
ajfa-11578	75	17	was	be	VERB
ajfa-11578	75	18	no	no	DET
ajfa-11578	75	19	possibility	possibility	NOUN
ajfa-11578	75	20	of	of	ADP
ajfa-11578	75	21	fpi	fpi	PROPN
ajfa-11578	75	22	in	in	ADP
ajfa-11578	75	23	china	china	PROPN
ajfa-11578	75	24	before	before	ADP
ajfa-11578	75	25	this	this	DET
ajfa-11578	75	26	year	year	NOUN
ajfa-11578	75	27	;	;	PUNCT
ajfa-11578	75	28	therefore	therefore	ADV
ajfa-11578	75	29	,	,	PUNCT
ajfa-11578	75	30	we	we	PRON
ajfa-11578	75	31	have	have	AUX
ajfa-11578	75	32	selected	select	VERB
ajfa-11578	75	33	this	this	DET
ajfa-11578	75	34	year	year	NOUN
ajfa-11578	75	35	as	as	ADP
ajfa-11578	75	36	our	our	PRON
ajfa-11578	75	37	starting	starting	NOUN
ajfa-11578	75	38	point	point	NOUN
ajfa-11578	75	39	for	for	ADP
ajfa-11578	75	40	the	the	DET
ajfa-11578	75	41	analysis	analysis	NOUN
ajfa-11578	75	42	.	.	PUNCT
ajfa-11578	76	1	following	follow	VERB
ajfa-11578	76	2	are	be	AUX
ajfa-11578	76	3	the	the	DET
ajfa-11578	76	4	details	detail	NOUN
ajfa-11578	76	5	of	of	ADP
ajfa-11578	76	6	variables	variable	NOUN
ajfa-11578	76	7	,	,	PUNCT
ajfa-11578	76	8	their	their	PRON
ajfa-11578	76	9	abbreviation	abbreviation	NOUN
ajfa-11578	76	10	during	during	ADP
ajfa-11578	76	11	statistical	statistical	ADJ
ajfa-11578	76	12	analysis	analysis	NOUN
ajfa-11578	76	13	and	and	CCONJ
ajfa-11578	76	14	the	the	DET
ajfa-11578	76	15	hypothesis	hypothesis	NOUN
ajfa-11578	76	16	to	to	PART
ajfa-11578	76	17	be	be	AUX
ajfa-11578	76	18	tested	test	VERB
ajfa-11578	76	19	by	by	ADP
ajfa-11578	76	20	using	use	VERB
ajfa-11578	76	21	the	the	DET
ajfa-11578	76	22	binary	binary	ADJ
ajfa-11578	76	23	choice	choice	NOUN
ajfa-11578	76	24	model	model	NOUN
ajfa-11578	76	25	and	and	CCONJ
ajfa-11578	76	26	other	other	ADJ
ajfa-11578	76	27	statistical	statistical	ADJ
ajfa-11578	76	28	analysis	analysis	NOUN
ajfa-11578	76	29	:	:	PUNCT
ajfa-11578	76	30	fpi	fpi	PROPN
ajfa-11578	76	31	=	=	PROPN
ajfa-11578	76	32	foreign	foreign	ADJ
ajfa-11578	76	33	portfolio	portfolio	NOUN
ajfa-11578	76	34	investment	investment	NOUN
ajfa-11578	76	35	(	(	PUNCT
ajfa-11578	76	36	dependent	dependent	ADJ
ajfa-11578	76	37	variable	variable	NOUN
ajfa-11578	76	38	)	)	PUNCT
ajfa-11578	76	39	ch_acrf	ch_acrf	NOUN
ajfa-11578	76	40	=	=	SYM
ajfa-11578	76	41	china	china	PROPN
ajfa-11578	76	42	’s	’s	PART
ajfa-11578	76	43	accounting	accounting	NOUN
ajfa-11578	76	44	reforms	reform	NOUN
ajfa-11578	76	45	(	(	PUNCT
ajfa-11578	76	46	explanatory	explanatory	ADJ
ajfa-11578	76	47	variable	variable	ADJ
ajfa-11578	76	48	#	#	NOUN
ajfa-11578	76	49	1	1	NUM
ajfa-11578	76	50	)	)	PUNCT
ajfa-11578	76	51	list_co	list_co	NOUN
ajfa-11578	76	52	=	=	SYM
ajfa-11578	76	53	annual	annual	ADJ
ajfa-11578	76	54	increase	increase	NOUN
ajfa-11578	76	55	in	in	ADP
ajfa-11578	76	56	listed	list	VERB
ajfa-11578	76	57	companies	company	NOUN
ajfa-11578	76	58	(	(	PUNCT
ajfa-11578	76	59	explanatory	explanatory	ADJ
ajfa-11578	76	60	variable	variable	ADJ
ajfa-11578	76	61	#	#	NOUN
ajfa-11578	76	62	2	2	NUM
ajfa-11578	76	63	)	)	PUNCT
ajfa-11578	76	64	gdp_gr	gdp_gr	PUNCT
ajfa-11578	77	1	=	=	NOUN
ajfa-11578	77	2	gdp	gdp	NOUN
ajfa-11578	77	3	growth	growth	NOUN
ajfa-11578	77	4	of	of	ADP
ajfa-11578	77	5	china	china	PROPN
ajfa-11578	77	6	(	(	PUNCT
ajfa-11578	77	7	explanatory	explanatory	ADJ
ajfa-11578	77	8	variable	variable	ADJ
ajfa-11578	77	9	#	#	NOUN
ajfa-11578	77	10	3	3	NUM
ajfa-11578	77	11	)	)	PUNCT
ajfa-11578	77	12	fin_cr	fin_cr	NOUN
ajfa-11578	78	1	=	=	SYM
ajfa-11578	78	2	financial	financial	ADJ
ajfa-11578	78	3	crises	crisis	NOUN
ajfa-11578	78	4	(	(	PUNCT
ajfa-11578	78	5	explanatory	explanatory	ADJ
ajfa-11578	78	6	variable	variable	ADJ
ajfa-11578	78	7	#	#	NOUN
ajfa-11578	78	8	4	4	NUM
ajfa-11578	78	9	)	)	PUNCT
ajfa-11578	78	10	asian	asian	ADJ
ajfa-11578	78	11	journal	journal	NOUN
ajfa-11578	78	12	of	of	ADP
ajfa-11578	78	13	finance	finance	PROPN
ajfa-11578	78	14	&	&	CCONJ
ajfa-11578	78	15	accounting	accounting	PROPN
ajfa-11578	78	16	issn	issn	PROPN
ajfa-11578	78	17	1946	1946	NUM
ajfa-11578	78	18	-	-	PUNCT
ajfa-11578	78	19	052x	052x	PROPN
ajfa-11578	78	20	2017	2017	NUM
ajfa-11578	78	21	,	,	PUNCT
ajfa-11578	78	22	vol	vol	NOUN
ajfa-11578	78	23	.	.	NOUN
ajfa-11578	78	24	9	9	NUM
ajfa-11578	78	25	,	,	PUNCT
ajfa-11578	78	26	no	no	INTJ
ajfa-11578	78	27	.	.	NOUN
ajfa-11578	78	28	2	2	NUM
ajfa-11578	78	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	78	30	65	65	NUM
ajfa-11578	78	31	moreover	moreover	ADV
ajfa-11578	78	32	:	:	PUNCT
ajfa-11578	78	33	1	1	NUM
ajfa-11578	78	34	,	,	PUNCT
ajfa-11578	78	35	increase	increase	VERB
ajfa-11578	78	36	in	in	ADP
ajfa-11578	78	37	fpi	fpi	PROPN
ajfa-11578	78	38	1	1	NUM
ajfa-11578	78	39	,	,	PUNCT
ajfa-11578	78	40	accounting	accounting	NOUN
ajfa-11578	78	41	reforms	reform	NOUN
ajfa-11578	78	42	in	in	ADP
ajfa-11578	78	43	china	china	PROPN
ajfa-11578	78	44	fpi	fpi	PROPN
ajfa-11578	78	45	=	=	PROPN
ajfa-11578	78	46	ch_acrf	ch_acrf	NOUN
ajfa-11578	78	47	=	=	SYM
ajfa-11578	78	48	0	0	NUM
ajfa-11578	78	49	,	,	PUNCT
ajfa-11578	78	50	otherwise	otherwise	ADV
ajfa-11578	78	51	0	0	NUM
ajfa-11578	78	52	,	,	PUNCT
ajfa-11578	78	53	otherwise	otherwise	ADV
ajfa-11578	78	54	1	1	NUM
ajfa-11578	78	55	,	,	PUNCT
ajfa-11578	78	56	crisis	crisis	NOUN
ajfa-11578	78	57	fin_cr	fin_cr	PUNCT
ajfa-11578	78	58	=	=	SYM
ajfa-11578	78	59	0	0	PROPN
ajfa-11578	78	60	,	,	PUNCT
ajfa-11578	78	61	otherwise	otherwise	ADV
ajfa-11578	78	62	the	the	DET
ajfa-11578	78	63	fpi	fpi	PROPN
ajfa-11578	78	64	,	,	PUNCT
ajfa-11578	78	65	ch_acrf	ch_acrf	NOUN
ajfa-11578	78	66	and	and	CCONJ
ajfa-11578	78	67	fin_cr	fin_cr	PROPN
ajfa-11578	78	68	are	be	AUX
ajfa-11578	78	69	dummy	dummy	ADJ
ajfa-11578	78	70	variables	variable	NOUN
ajfa-11578	78	71	that	that	PRON
ajfa-11578	78	72	represent	represent	VERB
ajfa-11578	78	73	the	the	DET
ajfa-11578	78	74	presence	presence	NOUN
ajfa-11578	78	75	or	or	CCONJ
ajfa-11578	78	76	absence	absence	NOUN
ajfa-11578	78	77	of	of	ADP
ajfa-11578	78	78	foreign	foreign	ADJ
ajfa-11578	78	79	portfolio	portfolio	NOUN
ajfa-11578	78	80	investment	investment	NOUN
ajfa-11578	78	81	,	,	PUNCT
ajfa-11578	78	82	china	china	PROPN
ajfa-11578	78	83	’s	’s	PART
ajfa-11578	78	84	accounting	accounting	NOUN
ajfa-11578	78	85	reforms	reform	NOUN
ajfa-11578	78	86	and	and	CCONJ
ajfa-11578	78	87	financial	financial	ADJ
ajfa-11578	78	88	crises	crisis	NOUN
ajfa-11578	78	89	respectively	respectively	ADV
ajfa-11578	78	90	;	;	PUNCT
ajfa-11578	78	91	whereas	whereas	SCONJ
ajfa-11578	78	92	gdp	gdp	NOUN
ajfa-11578	78	93	growth	growth	NOUN
ajfa-11578	78	94	is	be	AUX
ajfa-11578	78	95	used	use	VERB
ajfa-11578	78	96	with	with	ADP
ajfa-11578	78	97	the	the	DET
ajfa-11578	78	98	real	real	ADJ
ajfa-11578	78	99	figures	figure	NOUN
ajfa-11578	78	100	because	because	SCONJ
ajfa-11578	78	101	its	its	PRON
ajfa-11578	78	102	data	datum	NOUN
ajfa-11578	78	103	is	be	AUX
ajfa-11578	78	104	available	available	ADJ
ajfa-11578	78	105	in	in	ADP
ajfa-11578	78	106	yearly	yearly	ADJ
ajfa-11578	78	107	form	form	NOUN
ajfa-11578	78	108	.	.	PUNCT
ajfa-11578	79	1	following	follow	VERB
ajfa-11578	79	2	hypothesis	hypothesis	NOUN
ajfa-11578	79	3	has	have	AUX
ajfa-11578	79	4	been	be	AUX
ajfa-11578	79	5	tested	test	VERB
ajfa-11578	79	6	at	at	ADP
ajfa-11578	79	7	10	10	NUM
ajfa-11578	79	8	%	%	NOUN
ajfa-11578	79	9	level	level	NOUN
ajfa-11578	79	10	of	of	ADP
ajfa-11578	79	11	significance	significance	NOUN
ajfa-11578	79	12	(	(	PUNCT
ajfa-11578	79	13	i.e.	i.e.	X
ajfa-11578	79	14	α	α	X
ajfa-11578	79	15	=	=	SYM
ajfa-11578	79	16	0.10	0.10	NUM
ajfa-11578	79	17	):	):	PUNCT
ajfa-11578	79	18	h0	h0	NOUN
ajfa-11578	79	19	:	:	PUNCT
ajfa-11578	79	20	there	there	PRON
ajfa-11578	79	21	is	be	VERB
ajfa-11578	79	22	no	no	DET
ajfa-11578	79	23	significant	significant	ADJ
ajfa-11578	79	24	relationship	relationship	NOUN
ajfa-11578	79	25	between	between	ADP
ajfa-11578	79	26	fpi	fpi	PROPN
ajfa-11578	79	27	in	in	ADP
ajfa-11578	79	28	china	china	PROPN
ajfa-11578	79	29	and	and	CCONJ
ajfa-11578	79	30	the	the	DET
ajfa-11578	79	31	chinese	chinese	ADJ
ajfa-11578	79	32	accounting	accounting	NOUN
ajfa-11578	79	33	reforms	reform	NOUN
ajfa-11578	79	34	h1	h1	PROPN
ajfa-11578	79	35	:	:	PUNCT
ajfa-11578	79	36	there	there	PRON
ajfa-11578	79	37	is	be	VERB
ajfa-11578	79	38	significant	significant	ADJ
ajfa-11578	79	39	relationship	relationship	NOUN
ajfa-11578	79	40	between	between	ADP
ajfa-11578	79	41	fpi	fpi	PROPN
ajfa-11578	79	42	in	in	ADP
ajfa-11578	79	43	china	china	PROPN
ajfa-11578	79	44	and	and	CCONJ
ajfa-11578	79	45	the	the	DET
ajfa-11578	79	46	chinese	chinese	ADJ
ajfa-11578	79	47	accounting	accounting	NOUN
ajfa-11578	79	48	reforms	reform	NOUN
ajfa-11578	79	49	3.2	3.2	NUM
ajfa-11578	79	50	statistical	statistical	ADJ
ajfa-11578	79	51	analysis	analysis	NOUN
ajfa-11578	79	52	in	in	ADP
ajfa-11578	79	53	our	our	PRON
ajfa-11578	79	54	statistical	statistical	ADJ
ajfa-11578	79	55	analysis	analysis	NOUN
ajfa-11578	79	56	,	,	PUNCT
ajfa-11578	79	57	we	we	PRON
ajfa-11578	79	58	have	have	AUX
ajfa-11578	79	59	used	use	VERB
ajfa-11578	79	60	binary	binary	ADJ
ajfa-11578	79	61	choice	choice	NOUN
ajfa-11578	79	62	model	model	NOUN
ajfa-11578	79	63	and	and	CCONJ
ajfa-11578	79	64	granger	granger	PROPN
ajfa-11578	79	65	causality	causality	PROPN
ajfa-11578	79	66	test	test	NOUN
ajfa-11578	79	67	.	.	PUNCT
ajfa-11578	80	1	the	the	DET
ajfa-11578	80	2	reason	reason	NOUN
ajfa-11578	80	3	of	of	ADP
ajfa-11578	80	4	selecting	select	VERB
ajfa-11578	80	5	binary	binary	ADJ
ajfa-11578	80	6	choice	choice	NOUN
ajfa-11578	80	7	model	model	NOUN
ajfa-11578	80	8	is	be	AUX
ajfa-11578	80	9	the	the	DET
ajfa-11578	80	10	nature	nature	NOUN
ajfa-11578	80	11	of	of	ADP
ajfa-11578	80	12	our	our	PRON
ajfa-11578	80	13	data	datum	NOUN
ajfa-11578	80	14	and	and	CCONJ
ajfa-11578	80	15	variables	variable	NOUN
ajfa-11578	80	16	;	;	PUNCT
ajfa-11578	80	17	accounting	accounting	NOUN
ajfa-11578	80	18	reforms	reform	NOUN
ajfa-11578	80	19	and	and	CCONJ
ajfa-11578	80	20	financial	financial	ADJ
ajfa-11578	80	21	crises	crisis	NOUN
ajfa-11578	80	22	,	,	PUNCT
ajfa-11578	80	23	which	which	PRON
ajfa-11578	80	24	are	be	AUX
ajfa-11578	80	25	to	to	PART
ajfa-11578	80	26	be	be	AUX
ajfa-11578	80	27	used	use	VERB
ajfa-11578	80	28	during	during	ADP
ajfa-11578	80	29	the	the	DET
ajfa-11578	80	30	statistical	statistical	ADJ
ajfa-11578	80	31	analysis	analysis	NOUN
ajfa-11578	80	32	,	,	PUNCT
ajfa-11578	80	33	are	be	AUX
ajfa-11578	80	34	not	not	PART
ajfa-11578	80	35	time	time	NOUN
ajfa-11578	80	36	series	series	NOUN
ajfa-11578	80	37	variables	variable	NOUN
ajfa-11578	80	38	and	and	CCONJ
ajfa-11578	80	39	their	their	PRON
ajfa-11578	80	40	data	datum	NOUN
ajfa-11578	80	41	entirely	entirely	ADV
ajfa-11578	80	42	depends	depend	VERB
ajfa-11578	80	43	on	on	ADP
ajfa-11578	80	44	the	the	DET
ajfa-11578	80	45	occurrence	occurrence	NOUN
ajfa-11578	80	46	or	or	CCONJ
ajfa-11578	80	47	non	non	ADJ
ajfa-11578	80	48	-	-	NOUN
ajfa-11578	80	49	occurrence	occurrence	NOUN
ajfa-11578	80	50	.	.	PUNCT
ajfa-11578	81	1	for	for	ADP
ajfa-11578	81	2	instance	instance	NOUN
ajfa-11578	81	3	,	,	PUNCT
ajfa-11578	81	4	financial	financial	ADJ
ajfa-11578	81	5	crises	crisis	NOUN
ajfa-11578	81	6	do	do	AUX
ajfa-11578	81	7	not	not	PART
ajfa-11578	81	8	occur	occur	VERB
ajfa-11578	81	9	every	every	DET
ajfa-11578	81	10	year	year	NOUN
ajfa-11578	81	11	and	and	CCONJ
ajfa-11578	81	12	same	same	ADJ
ajfa-11578	81	13	is	be	AUX
ajfa-11578	81	14	the	the	DET
ajfa-11578	81	15	case	case	NOUN
ajfa-11578	81	16	with	with	ADP
ajfa-11578	81	17	accounting	accounting	NOUN
ajfa-11578	81	18	reforms	reform	NOUN
ajfa-11578	81	19	.	.	PUNCT
ajfa-11578	82	1	the	the	DET
ajfa-11578	82	2	use	use	NOUN
ajfa-11578	82	3	of	of	ADP
ajfa-11578	82	4	binary	binary	ADJ
ajfa-11578	82	5	choice	choice	NOUN
ajfa-11578	82	6	model	model	NOUN
ajfa-11578	82	7	will	will	AUX
ajfa-11578	82	8	enable	enable	VERB
ajfa-11578	82	9	us	we	PRON
ajfa-11578	82	10	to	to	PART
ajfa-11578	82	11	record	record	VERB
ajfa-11578	82	12	the	the	DET
ajfa-11578	82	13	presence	presence	NOUN
ajfa-11578	82	14	of	of	ADP
ajfa-11578	82	15	absence	absence	NOUN
ajfa-11578	82	16	of	of	ADP
ajfa-11578	82	17	these	these	DET
ajfa-11578	82	18	variables	variable	NOUN
ajfa-11578	82	19	in	in	ADP
ajfa-11578	82	20	certain	certain	ADJ
ajfa-11578	82	21	years	year	NOUN
ajfa-11578	82	22	and	and	CCONJ
ajfa-11578	82	23	we	we	PRON
ajfa-11578	82	24	can	can	AUX
ajfa-11578	82	25	make	make	VERB
ajfa-11578	82	26	our	our	PRON
ajfa-11578	82	27	required	require	VERB
ajfa-11578	82	28	analysis	analysis	NOUN
ajfa-11578	82	29	.	.	PUNCT
ajfa-11578	83	1	on	on	ADP
ajfa-11578	83	2	the	the	DET
ajfa-11578	83	3	other	other	ADJ
ajfa-11578	83	4	hand	hand	NOUN
ajfa-11578	83	5	,	,	PUNCT
ajfa-11578	83	6	the	the	DET
ajfa-11578	83	7	use	use	NOUN
ajfa-11578	83	8	of	of	ADP
ajfa-11578	83	9	granger	granger	PROPN
ajfa-11578	83	10	causality	causality	PROPN
ajfa-11578	83	11	test	test	NOUN
ajfa-11578	83	12	in	in	ADP
ajfa-11578	83	13	our	our	PRON
ajfa-11578	83	14	statistical	statistical	ADJ
ajfa-11578	83	15	analysis	analysis	NOUN
ajfa-11578	83	16	is	be	AUX
ajfa-11578	83	17	due	due	ADJ
ajfa-11578	83	18	to	to	ADP
ajfa-11578	83	19	its	its	PRON
ajfa-11578	83	20	primary	primary	ADJ
ajfa-11578	83	21	logic	logic	NOUN
ajfa-11578	83	22	i.e.	i.e.	X
ajfa-11578	83	23	“	"	PUNCT
ajfa-11578	83	24	future	future	NOUN
ajfa-11578	83	25	can	can	AUX
ajfa-11578	83	26	not	not	PART
ajfa-11578	83	27	cause	cause	VERB
ajfa-11578	83	28	the	the	DET
ajfa-11578	83	29	past	past	NOUN
ajfa-11578	83	30	”	"	PUNCT
ajfa-11578	83	31	(	(	PUNCT
ajfa-11578	83	32	granger	granger	NOUN
ajfa-11578	83	33	,	,	PUNCT
ajfa-11578	83	34	1969	1969	NUM
ajfa-11578	83	35	)	)	PUNCT
ajfa-11578	83	36	;	;	PUNCT
ajfa-11578	83	37	so	so	ADV
ajfa-11578	83	38	we	we	PRON
ajfa-11578	83	39	can	can	AUX
ajfa-11578	83	40	know	know	VERB
ajfa-11578	83	41	the	the	DET
ajfa-11578	83	42	causal	causal	ADJ
ajfa-11578	83	43	impact	impact	NOUN
ajfa-11578	83	44	of	of	ADP
ajfa-11578	83	45	one	one	NUM
ajfa-11578	83	46	or	or	CCONJ
ajfa-11578	83	47	more	more	ADJ
ajfa-11578	83	48	variables	variable	NOUN
ajfa-11578	83	49	towards	towards	ADP
ajfa-11578	83	50	another	another	DET
ajfa-11578	83	51	variable	variable	NOUN
ajfa-11578	83	52	.	.	PUNCT
ajfa-11578	84	1	since	since	SCONJ
ajfa-11578	84	2	we	we	PRON
ajfa-11578	84	3	want	want	VERB
ajfa-11578	84	4	to	to	PART
ajfa-11578	84	5	know	know	VERB
ajfa-11578	84	6	the	the	DET
ajfa-11578	84	7	causal	causal	ADJ
ajfa-11578	84	8	relationship	relationship	NOUN
ajfa-11578	84	9	between	between	ADP
ajfa-11578	84	10	our	our	PRON
ajfa-11578	84	11	variables	variable	NOUN
ajfa-11578	84	12	i.e.	i.e.	X
ajfa-11578	84	13	accounting	accounting	NOUN
ajfa-11578	84	14	reforms	reform	NOUN
ajfa-11578	84	15	and	and	CCONJ
ajfa-11578	84	16	fpi	fpi	PROPN
ajfa-11578	84	17	,	,	PUNCT
ajfa-11578	84	18	that	that	PRON
ajfa-11578	84	19	’s	’	VERB
ajfa-11578	84	20	why	why	SCONJ
ajfa-11578	84	21	granger	granger	PROPN
ajfa-11578	84	22	causality	causality	PROPN
ajfa-11578	84	23	test	test	NOUN
ajfa-11578	84	24	best	well	ADV
ajfa-11578	84	25	fits	fit	VERB
ajfa-11578	84	26	our	our	PRON
ajfa-11578	84	27	needs	need	NOUN
ajfa-11578	84	28	.	.	PUNCT
ajfa-11578	85	1	4	4	X
ajfa-11578	85	2	.	.	NUM
ajfa-11578	85	3	findings	finding	NOUN
ajfa-11578	85	4	and	and	CCONJ
ajfa-11578	85	5	discussion	discussion	NOUN
ajfa-11578	85	6	the	the	DET
ajfa-11578	85	7	outcome	outcome	NOUN
ajfa-11578	85	8	of	of	ADP
ajfa-11578	85	9	binary	binary	PROPN
ajfa-11578	85	10	choice	choice	NOUN
ajfa-11578	85	11	model	model	NOUN
ajfa-11578	85	12	,	,	PUNCT
ajfa-11578	85	13	given	give	VERB
ajfa-11578	85	14	in	in	ADP
ajfa-11578	85	15	table	table	NOUN
ajfa-11578	85	16	1	1	NUM
ajfa-11578	85	17	,	,	PUNCT
ajfa-11578	85	18	shows	show	VERB
ajfa-11578	85	19	that	that	SCONJ
ajfa-11578	85	20	the	the	DET
ajfa-11578	85	21	probability	probability	NOUN
ajfa-11578	85	22	of	of	ADP
ajfa-11578	85	23	z	z	NOUN
ajfa-11578	85	24	-	-	NOUN
ajfa-11578	85	25	statistic	statistic	NOUN
ajfa-11578	85	26	for	for	ADP
ajfa-11578	85	27	the	the	DET
ajfa-11578	85	28	first	first	ADJ
ajfa-11578	85	29	explanatory	explanatory	ADJ
ajfa-11578	85	30	variable	variable	NOUN
ajfa-11578	85	31	(	(	PUNCT
ajfa-11578	85	32	i.e.	i.e.	X
ajfa-11578	85	33	ch_acrf	ch_acrf	NOUN
ajfa-11578	85	34	)	)	PUNCT
ajfa-11578	85	35	is	be	AUX
ajfa-11578	85	36	0.0685	0.0685	NUM
ajfa-11578	85	37	,	,	PUNCT
ajfa-11578	85	38	0.0817	0.0817	NUM
ajfa-11578	85	39	and	and	CCONJ
ajfa-11578	85	40	0.0971	0.0971	NUM
ajfa-11578	85	41	by	by	ADP
ajfa-11578	85	42	using	use	VERB
ajfa-11578	85	43	probit	probit	NOUN
ajfa-11578	85	44	,	,	PUNCT
ajfa-11578	85	45	logit	logit	NOUN
ajfa-11578	85	46	and	and	CCONJ
ajfa-11578	85	47	extreme	extreme	ADJ
ajfa-11578	85	48	value	value	NOUN
ajfa-11578	85	49	methods	method	NOUN
ajfa-11578	85	50	respectively	respectively	ADV
ajfa-11578	85	51	.	.	PUNCT
ajfa-11578	86	1	in	in	ADP
ajfa-11578	86	2	all	all	PRON
ajfa-11578	86	3	of	of	ADP
ajfa-11578	86	4	these	these	DET
ajfa-11578	86	5	cases	case	NOUN
ajfa-11578	86	6	,	,	PUNCT
ajfa-11578	86	7	the	the	DET
ajfa-11578	86	8	probability	probability	NOUN
ajfa-11578	86	9	of	of	ADP
ajfa-11578	86	10	z	z	NOUN
ajfa-11578	86	11	-	-	PUNCT
ajfa-11578	86	12	statistic	statistic	NOUN
ajfa-11578	86	13	is	be	AUX
ajfa-11578	86	14	less	less	ADJ
ajfa-11578	86	15	than	than	ADP
ajfa-11578	86	16	the	the	DET
ajfa-11578	86	17	level	level	NOUN
ajfa-11578	86	18	of	of	ADP
ajfa-11578	86	19	significance	significance	NOUN
ajfa-11578	86	20	;	;	PUNCT
ajfa-11578	86	21	therefore	therefore	ADV
ajfa-11578	86	22	,	,	PUNCT
ajfa-11578	86	23	we	we	PRON
ajfa-11578	86	24	reject	reject	VERB
ajfa-11578	86	25	the	the	DET
ajfa-11578	86	26	null	null	ADJ
ajfa-11578	86	27	hypothesis	hypothesis	NOUN
ajfa-11578	86	28	(	(	PUNCT
ajfa-11578	86	29	h0	h0	PROPN
ajfa-11578	86	30	)	)	PUNCT
ajfa-11578	86	31	,	,	PUNCT
ajfa-11578	86	32	which	which	PRON
ajfa-11578	86	33	states	state	VERB
ajfa-11578	86	34	that	that	SCONJ
ajfa-11578	86	35	the	the	DET
ajfa-11578	86	36	fpi	fpi	PROPN
ajfa-11578	86	37	and	and	CCONJ
ajfa-11578	86	38	the	the	DET
ajfa-11578	86	39	chinese	chinese	ADJ
ajfa-11578	86	40	accounting	accounting	NOUN
ajfa-11578	86	41	reforms	reform	NOUN
ajfa-11578	86	42	have	have	VERB
ajfa-11578	86	43	no	no	DET
ajfa-11578	86	44	significant	significant	ADJ
ajfa-11578	86	45	relationship	relationship	NOUN
ajfa-11578	86	46	.	.	PUNCT
ajfa-11578	87	1	we	we	PRON
ajfa-11578	87	2	accept	accept	VERB
ajfa-11578	87	3	the	the	DET
ajfa-11578	87	4	alternative	alternative	ADJ
ajfa-11578	87	5	hypothesis	hypothesis	NOUN
ajfa-11578	87	6	(	(	PUNCT
ajfa-11578	87	7	h1	h1	PROPN
ajfa-11578	87	8	)	)	PUNCT
ajfa-11578	87	9	i.e.	i.e.	X
ajfa-11578	87	10	there	there	PRON
ajfa-11578	87	11	is	be	VERB
ajfa-11578	87	12	significant	significant	ADJ
ajfa-11578	87	13	relationship	relationship	NOUN
ajfa-11578	87	14	between	between	ADP
ajfa-11578	87	15	fpi	fpi	PROPN
ajfa-11578	87	16	and	and	CCONJ
ajfa-11578	87	17	the	the	DET
ajfa-11578	87	18	chinese	chinese	ADJ
ajfa-11578	87	19	accounting	accounting	NOUN
ajfa-11578	87	20	reforms	reform	NOUN
ajfa-11578	87	21	.	.	PUNCT
ajfa-11578	88	1	it	it	PRON
ajfa-11578	88	2	must	must	AUX
ajfa-11578	88	3	be	be	AUX
ajfa-11578	88	4	noted	note	VERB
ajfa-11578	88	5	that	that	SCONJ
ajfa-11578	88	6	we	we	PRON
ajfa-11578	88	7	have	have	VERB
ajfa-11578	88	8	asian	asian	ADJ
ajfa-11578	88	9	journal	journal	NOUN
ajfa-11578	88	10	of	of	ADP
ajfa-11578	88	11	finance	finance	PROPN
ajfa-11578	88	12	&	&	CCONJ
ajfa-11578	88	13	accounting	accounting	PROPN
ajfa-11578	88	14	issn	issn	PROPN
ajfa-11578	88	15	1946	1946	NUM
ajfa-11578	88	16	-	-	PUNCT
ajfa-11578	88	17	052x	052x	PROPN
ajfa-11578	88	18	2017	2017	NUM
ajfa-11578	88	19	,	,	PUNCT
ajfa-11578	88	20	vol	vol	NOUN
ajfa-11578	88	21	.	.	NOUN
ajfa-11578	88	22	9	9	NUM
ajfa-11578	88	23	,	,	PUNCT
ajfa-11578	88	24	no	no	NOUN
ajfa-11578	88	25	.	.	NOUN
ajfa-11578	88	26	2	2	NUM
ajfa-11578	88	27	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-11578	88	28	66	66	NUM
ajfa-11578	88	29	used	use	VERB
ajfa-11578	88	30	10	10	NUM
ajfa-11578	88	31	%	%	NOUN
ajfa-11578	88	32	level	level	NOUN
ajfa-11578	88	33	of	of	ADP
ajfa-11578	88	34	significance	significance	NOUN
ajfa-11578	88	35	for	for	ADP
ajfa-11578	88	36	the	the	DET
ajfa-11578	88	37	ease	ease	NOUN
ajfa-11578	88	38	of	of	ADP
ajfa-11578	88	39	observing	observe	VERB
ajfa-11578	88	40	the	the	DET
ajfa-11578	88	41	relationship	relationship	NOUN
ajfa-11578	88	42	between	between	ADP
ajfa-11578	88	43	variables	variable	NOUN
ajfa-11578	88	44	;	;	PUNCT
ajfa-11578	88	45	even	even	ADV
ajfa-11578	88	46	if	if	SCONJ
ajfa-11578	88	47	we	we	PRON
ajfa-11578	88	48	use	use	VERB
ajfa-11578	88	49	the	the	DET
ajfa-11578	88	50	5	5	NUM
ajfa-11578	88	51	%	%	NOUN
ajfa-11578	88	52	level	level	NOUN
ajfa-11578	88	53	of	of	ADP
ajfa-11578	88	54	significance	significance	NOUN
ajfa-11578	88	55	,	,	PUNCT
ajfa-11578	88	56	the	the	DET
ajfa-11578	88	57	relationship	relationship	NOUN
ajfa-11578	88	58	of	of	ADP
ajfa-11578	88	59	fpi	fpi	PROPN
ajfa-11578	88	60	and	and	CCONJ
ajfa-11578	88	61	the	the	DET
ajfa-11578	88	62	chinese	chinese	ADJ
ajfa-11578	88	63	accounting	accounting	NOUN
ajfa-11578	88	64	reforms	reform	NOUN
ajfa-11578	88	65	is	be	AUX
ajfa-11578	88	66	not	not	PART
ajfa-11578	88	67	totally	totally	ADV
ajfa-11578	88	68	insignificant	insignificant	ADJ
ajfa-11578	88	69	,	,	PUNCT
ajfa-11578	88	70	rather	rather	ADV
ajfa-11578	88	71	it	it	PRON
ajfa-11578	88	72	will	will	AUX
ajfa-11578	88	73	be	be	AUX
ajfa-11578	88	74	considered	consider	VERB
ajfa-11578	88	75	as	as	ADP
ajfa-11578	88	76	less	less	ADV
ajfa-11578	88	77	significant	significant	ADJ
ajfa-11578	88	78	.	.	PUNCT
ajfa-11578	89	1	table	table	NOUN
ajfa-11578	89	2	1	1	NUM
ajfa-11578	89	3	:	:	PUNCT
ajfa-11578	89	4	output	output	NOUN
ajfa-11578	89	5	of	of	ADP
ajfa-11578	89	6	binary	binary	ADJ
ajfa-11578	89	7	choice	choice	NOUN
ajfa-11578	89	8	model	model	NOUN
ajfa-11578	89	9	method	method	NOUN
ajfa-11578	89	10	variables	variable	NOUN
ajfa-11578	89	11	coefficient	coefficient	VERB
ajfa-11578	89	12	standard	standard	ADJ
ajfa-11578	89	13	error	error	NOUN
ajfa-11578	89	14	z	z	NOUN
ajfa-11578	89	15	-	-	PUNCT
ajfa-11578	89	16	statistic	statistic	ADJ
ajfa-11578	89	17	probability	probability	NOUN
ajfa-11578	89	18	binary	binary	NOUN
ajfa-11578	89	19	(	(	PUNCT
ajfa-11578	89	20	probit	probit	NOUN
ajfa-11578	89	21	)	)	PUNCT
ajfa-11578	89	22	ch_acrf	ch_acrf	NOUN
ajfa-11578	89	23	-1.459662	-1.459662	NOUN
ajfa-11578	89	24	0.801189	0.801189	NUM
ajfa-11578	89	25	-1.821870	-1.821870	NOUN
ajfa-11578	89	26	0.0685	0.0685	NUM
ajfa-11578	89	27	list_co	list_co	ADJ
ajfa-11578	89	28	0.001311	0.001311	NUM
ajfa-11578	89	29	0.004479	0.004479	NUM
ajfa-11578	89	30	0.292588	0.292588	NUM
ajfa-11578	89	31	0.7698	0.7698	NUM
ajfa-11578	89	32	gdp_gr	gdp_gr	NOUN
ajfa-11578	89	33	-0.249985	-0.249985	NOUN
ajfa-11578	90	1	0.250618	0.250618	NUM
ajfa-11578	90	2	-0.997474	-0.997474	NOUN
ajfa-11578	90	3	0.3185	0.3185	NUM
ajfa-11578	90	4	fin_cr	fin_cr	PROPN
ajfa-11578	90	5	0.255622	0.255622	NUM
ajfa-11578	90	6	0.409523	0.409523	NUM
ajfa-11578	90	7	0.624195	0.624195	NUM
ajfa-11578	90	8	0.5325	0.5325	NUM
ajfa-11578	90	9	binary	binary	NOUN
ajfa-11578	90	10	(	(	PUNCT
ajfa-11578	90	11	logit	logit	PROPN
ajfa-11578	90	12	)	)	PUNCT
ajfa-11578	90	13	ch_acrf	ch_acrf	NOUN
ajfa-11578	90	14	-2.427205	-2.427205	NOUN
ajfa-11578	90	15	1.394144	1.394144	NUM
ajfa-11578	90	16	-1.741000	-1.741000	SYM
ajfa-11578	90	17	0.0817	0.0817	NUM
ajfa-11578	90	18	list_co	list_co	VERB
ajfa-11578	90	19	0.002707	0.002707	NUM
ajfa-11578	90	20	0.007783	0.007783	NUM
ajfa-11578	90	21	0.347801	0.347801	NUM
ajfa-11578	90	22	0.7280	0.7280	NUM
ajfa-11578	90	23	gdp_gr	gdp_gr	NOUN
ajfa-11578	90	24	-0.372090	-0.372090	VERB
ajfa-11578	90	25	0.418680	0.418680	NUM
ajfa-11578	90	26	-0.888723	-0.888723	NOUN
ajfa-11578	90	27	0.3742	0.3742	NUM
ajfa-11578	90	28	fin_cr	fin_cr	PROPN
ajfa-11578	90	29	0.490469	0.490469	NUM
ajfa-11578	90	30	0.745909	0.745909	NUM
ajfa-11578	90	31	0.657545	0.657545	NUM
ajfa-11578	90	32	0.5108	0.5108	NUM
ajfa-11578	90	33	binary	binary	NOUN
ajfa-11578	90	34	(	(	PUNCT
ajfa-11578	90	35	extreme	extreme	ADJ
ajfa-11578	90	36	value	value	NOUN
ajfa-11578	90	37	)	)	PUNCT
ajfa-11578	90	38	ch_acrf	ch_acrf	NOUN
ajfa-11578	90	39	-1.812787	-1.812787	NOUN
ajfa-11578	91	1	1.092602	1.092602	NUM
ajfa-11578	91	2	-1.659147	-1.659147	NOUN
ajfa-11578	91	3	0.0971	0.0971	NUM
ajfa-11578	91	4	list_co	list_co	VERB
ajfa-11578	91	5	0.002961	0.002961	NUM
ajfa-11578	91	6	0.006048	0.006048	NUM
ajfa-11578	91	7	0.489655	0.489655	NUM
ajfa-11578	91	8	0.6244	0.6244	NUM
ajfa-11578	91	9	gdp_gr	gdp_gr	NOUN
ajfa-11578	91	10	-0.267601	-0.267601	NOUN
ajfa-11578	91	11	0.309839	0.309839	NUM
ajfa-11578	91	12	-0.863676	-0.863676	PUNCT
ajfa-11578	91	13	0.3878	0.3878	NUM
ajfa-11578	91	14	fin_cr	fin_cr	NOUN
ajfa-11578	91	15	0.459960	0.459960	NUM
ajfa-11578	91	16	0.534803	0.534803	NUM
ajfa-11578	91	17	0.860055	0.860055	NUM
ajfa-11578	91	18	0.3898	0.3898	NUM
ajfa-11578	91	19	source	source	NOUN
ajfa-11578	91	20	:	:	PUNCT
ajfa-11578	91	21	authors	author	NOUN
ajfa-11578	91	22	’	’	PART
ajfa-11578	91	23	analysis	analysis	NOUN
ajfa-11578	91	24	by	by	ADP
ajfa-11578	91	25	using	use	VERB
ajfa-11578	91	26	eviews	eview	NOUN
ajfa-11578	91	27	for	for	ADP
ajfa-11578	91	28	all	all	DET
ajfa-11578	91	29	other	other	ADJ
ajfa-11578	91	30	explanatory	explanatory	ADJ
ajfa-11578	91	31	variables	variable	NOUN
ajfa-11578	91	32	,	,	PUNCT
ajfa-11578	91	33	the	the	DET
ajfa-11578	91	34	probability	probability	NOUN
ajfa-11578	91	35	of	of	ADP
ajfa-11578	91	36	z	z	NOUN
ajfa-11578	91	37	-	-	PUNCT
ajfa-11578	91	38	statistic	statistic	NOUN
ajfa-11578	91	39	is	be	AUX
ajfa-11578	91	40	more	more	ADJ
ajfa-11578	91	41	than	than	ADP
ajfa-11578	91	42	the	the	DET
ajfa-11578	91	43	10	10	NUM
ajfa-11578	91	44	%	%	NOUN
ajfa-11578	91	45	level	level	NOUN
ajfa-11578	91	46	of	of	ADP
ajfa-11578	91	47	significance	significance	NOUN
ajfa-11578	91	48	by	by	ADP
ajfa-11578	91	49	using	use	VERB
ajfa-11578	91	50	the	the	DET
ajfa-11578	91	51	probit	probit	NOUN
ajfa-11578	91	52	,	,	PUNCT
ajfa-11578	91	53	logit	logit	NOUN
ajfa-11578	91	54	and	and	CCONJ
ajfa-11578	91	55	extreme	extreme	ADJ
ajfa-11578	91	56	value	value	NOUN
ajfa-11578	91	57	methods	method	NOUN
ajfa-11578	91	58	of	of	ADP
ajfa-11578	91	59	binary	binary	ADJ
ajfa-11578	91	60	choice	choice	NOUN
ajfa-11578	91	61	model	model	NOUN
ajfa-11578	91	62	;	;	PUNCT
ajfa-11578	91	63	hence	hence	ADV
ajfa-11578	91	64	these	these	DET
ajfa-11578	91	65	results	result	NOUN
ajfa-11578	91	66	suggest	suggest	VERB
ajfa-11578	91	67	that	that	SCONJ
ajfa-11578	91	68	the	the	DET
ajfa-11578	91	69	annual	annual	ADJ
ajfa-11578	91	70	number	number	NOUN
ajfa-11578	91	71	of	of	ADP
ajfa-11578	91	72	listed	list	VERB
ajfa-11578	91	73	companies	company	NOUN
ajfa-11578	91	74	in	in	ADP
ajfa-11578	91	75	china	china	PROPN
ajfa-11578	91	76	,	,	PUNCT
ajfa-11578	91	77	gdp	gdp	NOUN
ajfa-11578	91	78	growth	growth	NOUN
ajfa-11578	91	79	of	of	ADP
ajfa-11578	91	80	china	china	PROPN
ajfa-11578	91	81	and	and	CCONJ
ajfa-11578	91	82	financial	financial	ADJ
ajfa-11578	91	83	crises	crisis	NOUN
ajfa-11578	91	84	have	have	VERB
ajfa-11578	91	85	statistically	statistically	ADV
ajfa-11578	91	86	insignificant	insignificant	ADJ
ajfa-11578	91	87	relationship	relationship	NOUN
ajfa-11578	91	88	with	with	ADP
ajfa-11578	91	89	fpi	fpi	PROPN
ajfa-11578	91	90	.	.	PUNCT
ajfa-11578	92	1	it	it	PRON
ajfa-11578	92	2	is	be	AUX
ajfa-11578	92	3	worth	worth	ADJ
ajfa-11578	92	4	mentioning	mention	VERB
ajfa-11578	92	5	that	that	SCONJ
ajfa-11578	92	6	the	the	DET
ajfa-11578	92	7	relationship	relationship	NOUN
ajfa-11578	92	8	of	of	ADP
ajfa-11578	92	9	gdp_gr	gdp_gr	NOUN
ajfa-11578	92	10	with	with	ADP
ajfa-11578	92	11	fpi	fpi	PROPN
ajfa-11578	92	12	is	be	AUX
ajfa-11578	92	13	not	not	PART
ajfa-11578	92	14	insignificant	insignificant	ADJ
ajfa-11578	92	15	like	like	ADP
ajfa-11578	92	16	other	other	ADJ
ajfa-11578	92	17	explanatory	explanatory	ADJ
ajfa-11578	92	18	variables	variable	NOUN
ajfa-11578	92	19	;	;	PUNCT
ajfa-11578	92	20	the	the	DET
ajfa-11578	92	21	probability	probability	NOUN
ajfa-11578	92	22	of	of	ADP
ajfa-11578	92	23	z	z	NOUN
ajfa-11578	92	24	-	-	NOUN
ajfa-11578	92	25	statistic	statistic	NOUN
ajfa-11578	92	26	for	for	ADP
ajfa-11578	92	27	gdp_gr	gdp_gr	NOUN
ajfa-11578	92	28	is	be	AUX
ajfa-11578	92	29	0.3185	0.3185	NUM
ajfa-11578	92	30	,	,	PUNCT
ajfa-11578	92	31	0.3742	0.3742	NUM
ajfa-11578	92	32	and	and	CCONJ
ajfa-11578	92	33	0.3878	0.3878	NUM
ajfa-11578	92	34	by	by	ADP
ajfa-11578	92	35	using	use	VERB
ajfa-11578	92	36	the	the	DET
ajfa-11578	92	37	binary	binary	ADJ
ajfa-11578	92	38	probit	probit	NOUN
ajfa-11578	92	39	,	,	PUNCT
ajfa-11578	92	40	logit	logit	NOUN
ajfa-11578	92	41	and	and	CCONJ
ajfa-11578	92	42	extreme	extreme	ADJ
ajfa-11578	92	43	value	value	NOUN
ajfa-11578	92	44	methods	method	NOUN
ajfa-11578	92	45	respectively	respectively	ADV
ajfa-11578	92	46	;	;	PUNCT
ajfa-11578	92	47	while	while	SCONJ
ajfa-11578	92	48	other	other	ADJ
ajfa-11578	92	49	explanatory	explanatory	ADJ
ajfa-11578	92	50	variables	variable	NOUN
ajfa-11578	92	51	are	be	AUX
ajfa-11578	92	52	far	far	ADV
ajfa-11578	92	53	beyond	beyond	ADP
ajfa-11578	92	54	as	as	SCONJ
ajfa-11578	92	55	compared	compare	VERB
ajfa-11578	92	56	to	to	ADP
ajfa-11578	92	57	gdp_gr	gdp_gr	PROPN
ajfa-11578	92	58	.	.	PUNCT
ajfa-11578	93	1	though	though	SCONJ
ajfa-11578	93	2	these	these	DET
ajfa-11578	93	3	values	value	NOUN
ajfa-11578	93	4	ca	can	AUX
ajfa-11578	93	5	n’t	not	PART
ajfa-11578	93	6	be	be	AUX
ajfa-11578	93	7	considered	consider	VERB
ajfa-11578	93	8	as	as	ADP
ajfa-11578	93	9	having	have	VERB
ajfa-11578	93	10	statistically	statistically	ADV
ajfa-11578	93	11	significant	significant	ADJ
ajfa-11578	93	12	relationship	relationship	NOUN
ajfa-11578	93	13	with	with	ADP
ajfa-11578	93	14	fpi	fpi	PROPN
ajfa-11578	93	15	,	,	PUNCT
ajfa-11578	93	16	but	but	CCONJ
ajfa-11578	93	17	it	it	PRON
ajfa-11578	93	18	obviously	obviously	ADV
ajfa-11578	93	19	shows	show	VERB
ajfa-11578	93	20	that	that	SCONJ
ajfa-11578	93	21	gdp_gr	gdp_gr	VERB
ajfa-11578	93	22	has	have	VERB
ajfa-11578	93	23	less	less	ADV
ajfa-11578	93	24	insignificant	insignificant	ADJ
ajfa-11578	93	25	relationship	relationship	NOUN
ajfa-11578	93	26	than	than	ADP
ajfa-11578	93	27	rest	rest	NOUN
ajfa-11578	93	28	of	of	ADP
ajfa-11578	93	29	the	the	DET
ajfa-11578	93	30	insignificant	insignificant	ADJ
ajfa-11578	93	31	explanatory	explanatory	ADJ
ajfa-11578	93	32	variables	variable	NOUN
ajfa-11578	93	33	.	.	PUNCT
ajfa-11578	94	1	we	we	PRON
ajfa-11578	94	2	have	have	AUX
ajfa-11578	94	3	used	use	VERB
ajfa-11578	94	4	four	four	NUM
ajfa-11578	94	5	explanatory	explanatory	ADJ
ajfa-11578	94	6	variables	variable	NOUN
ajfa-11578	94	7	for	for	ADP
ajfa-11578	94	8	the	the	DET
ajfa-11578	94	9	statistical	statistical	ADJ
ajfa-11578	94	10	analysis	analysis	NOUN
ajfa-11578	94	11	of	of	ADP
ajfa-11578	94	12	our	our	PRON
ajfa-11578	94	13	research	research	NOUN
ajfa-11578	94	14	question	question	NOUN
ajfa-11578	94	15	;	;	PUNCT
ajfa-11578	94	16	however	however	ADV
ajfa-11578	94	17	in	in	ADP
ajfa-11578	94	18	granger	granger	PROPN
ajfa-11578	94	19	causality	causality	PROPN
ajfa-11578	94	20	test	test	NOUN
ajfa-11578	94	21	,	,	PUNCT
ajfa-11578	94	22	only	only	ADV
ajfa-11578	94	23	one	one	NUM
ajfa-11578	94	24	of	of	ADP
ajfa-11578	94	25	those	those	DET
ajfa-11578	94	26	variables	variable	NOUN
ajfa-11578	94	27	,	,	PUNCT
ajfa-11578	94	28	i.e.	i.e.	X
ajfa-11578	94	29	list_co	list_co	X
ajfa-11578	94	30	(	(	PUNCT
ajfa-11578	94	31	annual	annual	ADJ
ajfa-11578	94	32	increase	increase	NOUN
ajfa-11578	94	33	in	in	ADP
ajfa-11578	94	34	the	the	DET
ajfa-11578	94	35	listed	list	VERB
ajfa-11578	94	36	companies	company	NOUN
ajfa-11578	94	37	)	)	PUNCT
ajfa-11578	94	38	,	,	PUNCT
ajfa-11578	94	39	has	have	AUX
ajfa-11578	94	40	shown	show	VERB
ajfa-11578	94	41	its	its	PRON
ajfa-11578	94	42	significant	significant	ADJ
ajfa-11578	94	43	relationship	relationship	NOUN
ajfa-11578	94	44	with	with	ADP
ajfa-11578	94	45	the	the	DET
ajfa-11578	94	46	level	level	NOUN
ajfa-11578	94	47	of	of	ADP
ajfa-11578	94	48	fpi	fpi	PROPN
ajfa-11578	94	49	.	.	PUNCT
ajfa-11578	95	1	following	follow	VERB
ajfa-11578	95	2	are	be	AUX
ajfa-11578	95	3	its	its	PRON
ajfa-11578	95	4	details	detail	NOUN
ajfa-11578	95	5	:	:	PUNCT
ajfa-11578	95	6	asian	asian	ADJ
ajfa-11578	95	7	journal	journal	NOUN
ajfa-11578	95	8	of	of	ADP
ajfa-11578	95	9	finance	finance	PROPN
ajfa-11578	95	10	&	&	CCONJ
ajfa-11578	95	11	accounting	accounting	PROPN
ajfa-11578	95	12	issn	issn	PROPN
ajfa-11578	95	13	1946	1946	NUM
ajfa-11578	95	14	-	-	PUNCT
ajfa-11578	95	15	052x	052x	PROPN
ajfa-11578	95	16	2017	2017	NUM
ajfa-11578	95	17	,	,	PUNCT
ajfa-11578	95	18	vol	vol	NOUN
ajfa-11578	95	19	.	.	NOUN
ajfa-11578	95	20	9	9	NUM
ajfa-11578	95	21	,	,	PUNCT
ajfa-11578	95	22	no	no	INTJ
ajfa-11578	95	23	.	.	NOUN
ajfa-11578	95	24	2	2	NUM
ajfa-11578	95	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	95	26	67	67	NUM
ajfa-11578	95	27	table	table	NOUN
ajfa-11578	95	28	2	2	NUM
ajfa-11578	95	29	.	.	PUNCT
ajfa-11578	96	1	granger	granger	PROPN
ajfa-11578	96	2	causality	causality	PROPN
ajfa-11578	96	3	test	test	NOUN
ajfa-11578	96	4	for	for	ADP
ajfa-11578	96	5	china	china	PROPN
ajfa-11578	96	6	pairs	pair	NOUN
ajfa-11578	96	7	for	for	ADP
ajfa-11578	96	8	causality	causality	NOUN
ajfa-11578	96	9	test	test	NOUN
ajfa-11578	96	10	f	f	X
ajfa-11578	96	11	-	-	PUNCT
ajfa-11578	96	12	statistic	statistic	ADJ
ajfa-11578	96	13	probability	probability	NOUN
ajfa-11578	96	14	causal	causal	NOUN
ajfa-11578	96	15	relationship	relationship	NOUN
ajfa-11578	96	16	list_co	list_co	NOUN
ajfa-11578	96	17	→	→	PUNCT
ajfa-11578	96	18	fpi	fpi	PROPN
ajfa-11578	96	19	fpi	fpi	PROPN
ajfa-11578	96	20	→	→	SYM
ajfa-11578	96	21	list_co	list_co	VERB
ajfa-11578	96	22	2.7814	2.7814	NUM
ajfa-11578	96	23	0.2083	0.2083	NUM
ajfa-11578	96	24	(	(	PUNCT
ajfa-11578	96	25	0.0987	0.0987	NUM
ajfa-11578	96	26	)	)	PUNCT
ajfa-11578	96	27	(	(	PUNCT
ajfa-11578	96	28	0.8146	0.8146	NUM
ajfa-11578	96	29	)	)	PUNCT
ajfa-11578	97	1	yes	yes	INTJ
ajfa-11578	97	2	no	no	DET
ajfa-11578	97	3	source	source	NOUN
ajfa-11578	97	4	:	:	PUNCT
ajfa-11578	97	5	authors	author	NOUN
ajfa-11578	97	6	’	’	PART
ajfa-11578	97	7	analyses	analysis	NOUN
ajfa-11578	97	8	in	in	ADP
ajfa-11578	97	9	eviews	eview	NOUN
ajfa-11578	97	10	this	this	DET
ajfa-11578	97	11	extract	extract	NOUN
ajfa-11578	97	12	from	from	ADP
ajfa-11578	97	13	the	the	DET
ajfa-11578	97	14	granger	granger	PROPN
ajfa-11578	97	15	causality	causality	PROPN
ajfa-11578	97	16	test	test	NOUN
ajfa-11578	97	17	shows	show	VERB
ajfa-11578	97	18	that	that	SCONJ
ajfa-11578	97	19	the	the	DET
ajfa-11578	97	20	probability	probability	NOUN
ajfa-11578	97	21	of	of	ADP
ajfa-11578	97	22	f	f	NOUN
ajfa-11578	97	23	-	-	PUNCT
ajfa-11578	97	24	statistic	statistic	NOUN
ajfa-11578	97	25	is	be	AUX
ajfa-11578	97	26	0.0987	0.0987	NUM
ajfa-11578	97	27	while	while	SCONJ
ajfa-11578	97	28	studying	study	VERB
ajfa-11578	97	29	the	the	DET
ajfa-11578	97	30	causal	causal	ADJ
ajfa-11578	97	31	relationship	relationship	NOUN
ajfa-11578	97	32	of	of	ADP
ajfa-11578	97	33	list_co	list_co	NOUN
ajfa-11578	97	34	towards	towards	ADP
ajfa-11578	97	35	fpi	fpi	PROPN
ajfa-11578	97	36	.	.	PUNCT
ajfa-11578	98	1	since	since	SCONJ
ajfa-11578	98	2	this	this	DET
ajfa-11578	98	3	probability	probability	NOUN
ajfa-11578	98	4	is	be	AUX
ajfa-11578	98	5	less	less	ADJ
ajfa-11578	98	6	than	than	ADP
ajfa-11578	98	7	the	the	DET
ajfa-11578	98	8	level	level	NOUN
ajfa-11578	98	9	of	of	ADP
ajfa-11578	98	10	significance	significance	NOUN
ajfa-11578	98	11	,	,	PUNCT
ajfa-11578	98	12	that	that	PRON
ajfa-11578	98	13	’s	’	VERB
ajfa-11578	98	14	why	why	SCONJ
ajfa-11578	98	15	it	it	PRON
ajfa-11578	98	16	suggests	suggest	VERB
ajfa-11578	98	17	that	that	SCONJ
ajfa-11578	98	18	the	the	DET
ajfa-11578	98	19	yearly	yearly	ADJ
ajfa-11578	98	20	increase	increase	NOUN
ajfa-11578	98	21	in	in	ADP
ajfa-11578	98	22	listed	list	VERB
ajfa-11578	98	23	companies	company	NOUN
ajfa-11578	98	24	have	have	VERB
ajfa-11578	98	25	significant	significant	ADJ
ajfa-11578	98	26	causal	causal	ADJ
ajfa-11578	98	27	relationship	relationship	NOUN
ajfa-11578	98	28	with	with	ADP
ajfa-11578	98	29	the	the	DET
ajfa-11578	98	30	level	level	NOUN
ajfa-11578	98	31	of	of	ADP
ajfa-11578	98	32	foreign	foreign	ADJ
ajfa-11578	98	33	investment	investment	NOUN
ajfa-11578	98	34	in	in	ADP
ajfa-11578	98	35	the	the	DET
ajfa-11578	98	36	listed	list	VERB
ajfa-11578	98	37	companies	company	NOUN
ajfa-11578	98	38	of	of	ADP
ajfa-11578	98	39	china	china	PROPN
ajfa-11578	98	40	.	.	PUNCT
ajfa-11578	99	1	this	this	DET
ajfa-11578	99	2	result	result	NOUN
ajfa-11578	99	3	is	be	AUX
ajfa-11578	99	4	theoretically	theoretically	ADV
ajfa-11578	99	5	understandable	understandable	ADJ
ajfa-11578	99	6	because	because	SCONJ
ajfa-11578	99	7	the	the	DET
ajfa-11578	99	8	foreign	foreign	ADJ
ajfa-11578	99	9	investors	investor	NOUN
ajfa-11578	99	10	will	will	AUX
ajfa-11578	99	11	get	get	VERB
ajfa-11578	99	12	more	more	ADJ
ajfa-11578	99	13	opportunities	opportunity	NOUN
ajfa-11578	99	14	to	to	PART
ajfa-11578	99	15	invest	invest	VERB
ajfa-11578	99	16	their	their	PRON
ajfa-11578	99	17	funds	fund	NOUN
ajfa-11578	99	18	if	if	SCONJ
ajfa-11578	99	19	the	the	DET
ajfa-11578	99	20	number	number	NOUN
ajfa-11578	99	21	of	of	ADP
ajfa-11578	99	22	listed	list	VERB
ajfa-11578	99	23	companies	company	NOUN
ajfa-11578	99	24	is	be	AUX
ajfa-11578	99	25	increasing	increase	VERB
ajfa-11578	99	26	;	;	PUNCT
ajfa-11578	99	27	in	in	ADP
ajfa-11578	99	28	case	case	NOUN
ajfa-11578	99	29	of	of	ADP
ajfa-11578	99	30	no	no	PRON
ajfa-11578	99	31	or	or	CCONJ
ajfa-11578	99	32	few	few	ADJ
ajfa-11578	99	33	listed	list	VERB
ajfa-11578	99	34	companies	company	NOUN
ajfa-11578	99	35	,	,	PUNCT
ajfa-11578	99	36	even	even	ADV
ajfa-11578	99	37	if	if	SCONJ
ajfa-11578	99	38	willing	willing	ADJ
ajfa-11578	99	39	to	to	PART
ajfa-11578	99	40	invest	invest	VERB
ajfa-11578	99	41	,	,	PUNCT
ajfa-11578	99	42	investors	investor	NOUN
ajfa-11578	99	43	can	can	AUX
ajfa-11578	99	44	make	make	VERB
ajfa-11578	99	45	investment	investment	NOUN
ajfa-11578	99	46	in	in	ADP
ajfa-11578	99	47	another	another	DET
ajfa-11578	99	48	country	country	NOUN
ajfa-11578	99	49	.	.	PUNCT
ajfa-11578	100	1	5	5	X
ajfa-11578	100	2	.	.	X
ajfa-11578	100	3	conclusion	conclusion	NOUN
ajfa-11578	100	4	the	the	DET
ajfa-11578	100	5	aim	aim	NOUN
ajfa-11578	100	6	of	of	ADP
ajfa-11578	100	7	this	this	DET
ajfa-11578	100	8	study	study	NOUN
ajfa-11578	100	9	was	be	AUX
ajfa-11578	100	10	to	to	PART
ajfa-11578	100	11	observe	observe	VERB
ajfa-11578	100	12	the	the	DET
ajfa-11578	100	13	impact	impact	NOUN
ajfa-11578	100	14	of	of	ADP
ajfa-11578	100	15	china	china	PROPN
ajfa-11578	100	16	’s	’s	PART
ajfa-11578	100	17	accounting	accounting	NOUN
ajfa-11578	100	18	reforms	reform	NOUN
ajfa-11578	100	19	on	on	ADP
ajfa-11578	100	20	fpi	fpi	PROPN
ajfa-11578	100	21	.	.	PUNCT
ajfa-11578	101	1	the	the	DET
ajfa-11578	101	2	results	result	NOUN
ajfa-11578	101	3	of	of	ADP
ajfa-11578	101	4	binary	binary	ADJ
ajfa-11578	101	5	choice	choice	NOUN
ajfa-11578	101	6	model	model	NOUN
ajfa-11578	101	7	illustrate	illustrate	VERB
ajfa-11578	101	8	that	that	SCONJ
ajfa-11578	101	9	the	the	DET
ajfa-11578	101	10	chinese	chinese	ADJ
ajfa-11578	101	11	accounting	accounting	NOUN
ajfa-11578	101	12	reforms	reform	NOUN
ajfa-11578	101	13	have	have	VERB
ajfa-11578	101	14	statistically	statistically	ADV
ajfa-11578	101	15	significant	significant	ADJ
ajfa-11578	101	16	relationship	relationship	NOUN
ajfa-11578	101	17	with	with	ADP
ajfa-11578	101	18	the	the	DET
ajfa-11578	101	19	level	level	NOUN
ajfa-11578	101	20	of	of	ADP
ajfa-11578	101	21	fpi	fpi	PROPN
ajfa-11578	101	22	;	;	PUNCT
ajfa-11578	101	23	moreover	moreover	ADV
ajfa-11578	101	24	,	,	PUNCT
ajfa-11578	101	25	the	the	DET
ajfa-11578	101	26	gdp	gdp	NOUN
ajfa-11578	101	27	growth	growth	NOUN
ajfa-11578	101	28	of	of	ADP
ajfa-11578	101	29	china	china	PROPN
ajfa-11578	101	30	is	be	AUX
ajfa-11578	101	31	also	also	ADV
ajfa-11578	101	32	linked	link	VERB
ajfa-11578	101	33	with	with	ADP
ajfa-11578	101	34	the	the	DET
ajfa-11578	101	35	foreign	foreign	ADJ
ajfa-11578	101	36	investment	investment	NOUN
ajfa-11578	101	37	somehow	somehow	ADV
ajfa-11578	101	38	but	but	CCONJ
ajfa-11578	101	39	its	its	PRON
ajfa-11578	101	40	relationship	relationship	NOUN
ajfa-11578	101	41	is	be	AUX
ajfa-11578	101	42	statistically	statistically	ADV
ajfa-11578	101	43	insignificant	insignificant	ADJ
ajfa-11578	101	44	.	.	PUNCT
ajfa-11578	102	1	on	on	ADP
ajfa-11578	102	2	the	the	DET
ajfa-11578	102	3	other	other	ADJ
ajfa-11578	102	4	hand	hand	NOUN
ajfa-11578	102	5	,	,	PUNCT
ajfa-11578	102	6	the	the	DET
ajfa-11578	102	7	granger	granger	PROPN
ajfa-11578	102	8	causality	causality	NOUN
ajfa-11578	102	9	test	test	NOUN
ajfa-11578	102	10	showed	show	VERB
ajfa-11578	102	11	the	the	DET
ajfa-11578	102	12	significant	significant	ADJ
ajfa-11578	102	13	causal	causal	ADJ
ajfa-11578	102	14	relationship	relationship	NOUN
ajfa-11578	102	15	of	of	ADP
ajfa-11578	102	16	number	number	NOUN
ajfa-11578	102	17	of	of	ADP
ajfa-11578	102	18	listed	list	VERB
ajfa-11578	102	19	companies	company	NOUN
ajfa-11578	102	20	with	with	ADP
ajfa-11578	102	21	the	the	DET
ajfa-11578	102	22	level	level	NOUN
ajfa-11578	102	23	of	of	ADP
ajfa-11578	102	24	foreign	foreign	ADJ
ajfa-11578	102	25	investment	investment	NOUN
ajfa-11578	102	26	in	in	ADP
ajfa-11578	102	27	the	the	DET
ajfa-11578	102	28	chinese	chinese	ADJ
ajfa-11578	102	29	listed	list	VERB
ajfa-11578	102	30	companies	company	NOUN
ajfa-11578	102	31	.	.	PUNCT
ajfa-11578	103	1	these	these	DET
ajfa-11578	103	2	results	result	NOUN
ajfa-11578	103	3	of	of	ADP
ajfa-11578	103	4	binary	binary	ADJ
ajfa-11578	103	5	choice	choice	NOUN
ajfa-11578	103	6	model	model	NOUN
ajfa-11578	103	7	and	and	CCONJ
ajfa-11578	103	8	granger	granger	PROPN
ajfa-11578	103	9	causality	causality	PROPN
ajfa-11578	103	10	test	test	NOUN
ajfa-11578	103	11	are	be	AUX
ajfa-11578	103	12	theoretically	theoretically	ADV
ajfa-11578	103	13	acceptable	acceptable	ADJ
ajfa-11578	103	14	,	,	PUNCT
ajfa-11578	103	15	because	because	SCONJ
ajfa-11578	103	16	gdp	gdp	NOUN
ajfa-11578	103	17	growth	growth	NOUN
ajfa-11578	103	18	shows	show	VERB
ajfa-11578	103	19	the	the	DET
ajfa-11578	103	20	strength	strength	NOUN
ajfa-11578	103	21	of	of	ADP
ajfa-11578	103	22	economy	economy	NOUN
ajfa-11578	103	23	and	and	CCONJ
ajfa-11578	103	24	it	it	PRON
ajfa-11578	103	25	can	can	AUX
ajfa-11578	103	26	attract	attract	VERB
ajfa-11578	103	27	the	the	DET
ajfa-11578	103	28	overseas	overseas	ADJ
ajfa-11578	103	29	investors	investor	NOUN
ajfa-11578	103	30	to	to	PART
ajfa-11578	103	31	bring	bring	VERB
ajfa-11578	103	32	their	their	PRON
ajfa-11578	103	33	funds	fund	NOUN
ajfa-11578	103	34	into	into	ADP
ajfa-11578	103	35	a	a	DET
ajfa-11578	103	36	country	country	NOUN
ajfa-11578	103	37	;	;	PUNCT
ajfa-11578	103	38	moreover	moreover	ADV
ajfa-11578	103	39	,	,	PUNCT
ajfa-11578	103	40	the	the	DET
ajfa-11578	103	41	number	number	NOUN
ajfa-11578	103	42	of	of	ADP
ajfa-11578	103	43	listed	list	VERB
ajfa-11578	103	44	companies	company	NOUN
ajfa-11578	103	45	can	can	AUX
ajfa-11578	103	46	also	also	ADV
ajfa-11578	103	47	enhance	enhance	VERB
ajfa-11578	103	48	the	the	DET
ajfa-11578	103	49	level	level	NOUN
ajfa-11578	103	50	of	of	ADP
ajfa-11578	103	51	foreign	foreign	ADJ
ajfa-11578	103	52	investment	investment	NOUN
ajfa-11578	103	53	by	by	ADP
ajfa-11578	103	54	providing	provide	VERB
ajfa-11578	103	55	a	a	DET
ajfa-11578	103	56	chance	chance	NOUN
ajfa-11578	103	57	of	of	ADP
ajfa-11578	103	58	investment	investment	NOUN
ajfa-11578	103	59	to	to	ADP
ajfa-11578	103	60	the	the	DET
ajfa-11578	103	61	prospective	prospective	ADJ
ajfa-11578	103	62	overseas	overseas	ADJ
ajfa-11578	103	63	investors	investor	NOUN
ajfa-11578	103	64	.	.	PUNCT
ajfa-11578	104	1	financial	financial	ADJ
ajfa-11578	104	2	crises	crisis	NOUN
ajfa-11578	104	3	did	do	AUX
ajfa-11578	104	4	not	not	PART
ajfa-11578	104	5	show	show	VERB
ajfa-11578	104	6	any	any	DET
ajfa-11578	104	7	significant	significant	ADJ
ajfa-11578	104	8	relationship	relationship	NOUN
ajfa-11578	104	9	with	with	ADP
ajfa-11578	104	10	fpi	fpi	PROPN
ajfa-11578	104	11	in	in	ADP
ajfa-11578	104	12	our	our	PRON
ajfa-11578	104	13	statistical	statistical	ADJ
ajfa-11578	104	14	analysis	analysis	NOUN
ajfa-11578	104	15	.	.	PUNCT
ajfa-11578	105	1	our	our	PRON
ajfa-11578	105	2	findings	finding	NOUN
ajfa-11578	105	3	suggest	suggest	VERB
ajfa-11578	105	4	that	that	SCONJ
ajfa-11578	105	5	china	china	PROPN
ajfa-11578	105	6	’s	’s	PART
ajfa-11578	105	7	accounting	accounting	NOUN
ajfa-11578	105	8	reforms	reform	NOUN
ajfa-11578	105	9	and	and	CCONJ
ajfa-11578	105	10	increase	increase	VERB
ajfa-11578	105	11	in	in	ADP
ajfa-11578	105	12	the	the	DET
ajfa-11578	105	13	listed	list	VERB
ajfa-11578	105	14	companies	company	NOUN
ajfa-11578	105	15	have	have	VERB
ajfa-11578	105	16	statistically	statistically	ADV
ajfa-11578	105	17	significant	significant	ADJ
ajfa-11578	105	18	impact	impact	NOUN
ajfa-11578	105	19	on	on	ADP
ajfa-11578	105	20	the	the	DET
ajfa-11578	105	21	level	level	NOUN
ajfa-11578	105	22	of	of	ADP
ajfa-11578	105	23	fpi	fpi	PROPN
ajfa-11578	105	24	.	.	PUNCT
ajfa-11578	106	1	an	an	DET
ajfa-11578	106	2	important	important	ADJ
ajfa-11578	106	3	implication	implication	NOUN
ajfa-11578	106	4	of	of	ADP
ajfa-11578	106	5	our	our	PRON
ajfa-11578	106	6	study	study	NOUN
ajfa-11578	106	7	is	be	AUX
ajfa-11578	106	8	that	that	SCONJ
ajfa-11578	106	9	china	china	PROPN
ajfa-11578	106	10	should	should	AUX
ajfa-11578	106	11	further	far	ADV
ajfa-11578	106	12	develop	develop	VERB
ajfa-11578	106	13	its	its	PRON
ajfa-11578	106	14	corporate	corporate	ADJ
ajfa-11578	106	15	sector	sector	NOUN
ajfa-11578	106	16	and	and	CCONJ
ajfa-11578	106	17	introduce	introduce	VERB
ajfa-11578	106	18	accounting	accounting	NOUN
ajfa-11578	106	19	reforms	reform	NOUN
ajfa-11578	106	20	,	,	PUNCT
ajfa-11578	106	21	because	because	SCONJ
ajfa-11578	106	22	both	both	PRON
ajfa-11578	106	23	of	of	ADP
ajfa-11578	106	24	the	the	DET
ajfa-11578	106	25	variables	variable	NOUN
ajfa-11578	106	26	are	be	AUX
ajfa-11578	106	27	significantly	significantly	ADV
ajfa-11578	106	28	related	relate	VERB
ajfa-11578	106	29	to	to	ADP
ajfa-11578	106	30	the	the	DET
ajfa-11578	106	31	level	level	NOUN
ajfa-11578	106	32	of	of	ADP
ajfa-11578	106	33	fpi	fpi	PROPN
ajfa-11578	106	34	.	.	PUNCT
ajfa-11578	107	1	the	the	DET
ajfa-11578	107	2	results	result	NOUN
ajfa-11578	107	3	of	of	ADP
ajfa-11578	107	4	our	our	PRON
ajfa-11578	107	5	study	study	NOUN
ajfa-11578	107	6	should	should	AUX
ajfa-11578	107	7	not	not	PART
ajfa-11578	107	8	be	be	AUX
ajfa-11578	107	9	generalized	generalize	VERB
ajfa-11578	107	10	for	for	ADP
ajfa-11578	107	11	other	other	ADJ
ajfa-11578	107	12	countries	country	NOUN
ajfa-11578	107	13	because	because	SCONJ
ajfa-11578	107	14	the	the	DET
ajfa-11578	107	15	statistical	statistical	ADJ
ajfa-11578	107	16	analysis	analysis	NOUN
ajfa-11578	107	17	are	be	AUX
ajfa-11578	107	18	purely	purely	ADV
ajfa-11578	107	19	based	base	VERB
ajfa-11578	107	20	on	on	ADP
ajfa-11578	107	21	china	china	PROPN
ajfa-11578	107	22	’s	’s	PART
ajfa-11578	107	23	data	datum	NOUN
ajfa-11578	107	24	;	;	PUNCT
ajfa-11578	107	25	hence	hence	ADV
ajfa-11578	107	26	,	,	PUNCT
ajfa-11578	107	27	conclusions	conclusion	NOUN
ajfa-11578	107	28	drawn	draw	VERB
ajfa-11578	107	29	thereof	thereof	ADV
ajfa-11578	107	30	are	be	AUX
ajfa-11578	107	31	also	also	ADV
ajfa-11578	107	32	meant	mean	VERB
ajfa-11578	107	33	for	for	ADP
ajfa-11578	107	34	china	china	PROPN
ajfa-11578	107	35	.	.	PUNCT
ajfa-11578	108	1	to	to	PART
ajfa-11578	108	2	obtain	obtain	VERB
ajfa-11578	108	3	more	more	ADV
ajfa-11578	108	4	refined	refined	ADJ
ajfa-11578	108	5	and	and	CCONJ
ajfa-11578	108	6	wide	wide	ADV
ajfa-11578	108	7	-	-	PUNCT
ajfa-11578	108	8	ranging	range	VERB
ajfa-11578	108	9	results	result	NOUN
ajfa-11578	108	10	,	,	PUNCT
ajfa-11578	108	11	the	the	DET
ajfa-11578	108	12	data	datum	NOUN
ajfa-11578	108	13	set	set	VERB
ajfa-11578	108	14	must	must	AUX
ajfa-11578	108	15	be	be	AUX
ajfa-11578	108	16	expanded	expand	VERB
ajfa-11578	108	17	to	to	ADP
ajfa-11578	108	18	regional	regional	ADJ
ajfa-11578	108	19	or	or	CCONJ
ajfa-11578	108	20	continental	continental	ADJ
ajfa-11578	108	21	level	level	NOUN
ajfa-11578	108	22	.	.	PUNCT
ajfa-11578	109	1	asian	asian	ADJ
ajfa-11578	109	2	journal	journal	PROPN
ajfa-11578	109	3	of	of	ADP
ajfa-11578	109	4	finance	finance	PROPN
ajfa-11578	109	5	&	&	CCONJ
ajfa-11578	109	6	accounting	accounting	PROPN
ajfa-11578	109	7	issn	issn	PROPN
ajfa-11578	109	8	1946	1946	NUM
ajfa-11578	109	9	-	-	PUNCT
ajfa-11578	109	10	052x	052x	PROPN
ajfa-11578	109	11	2017	2017	NUM
ajfa-11578	109	12	,	,	PUNCT
ajfa-11578	109	13	vol	vol	NOUN
ajfa-11578	109	14	.	.	NOUN
ajfa-11578	109	15	9	9	NUM
ajfa-11578	109	16	,	,	PUNCT
ajfa-11578	109	17	no	no	INTJ
ajfa-11578	109	18	.	.	NOUN
ajfa-11578	109	19	2	2	NUM
ajfa-11578	109	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	109	21	68	68	NUM
ajfa-11578	109	22	references	reference	NOUN
ajfa-11578	109	23	ahmad	ahmad	PROPN
ajfa-11578	109	24	,	,	PUNCT
ajfa-11578	109	25	f.	f.	PROPN
ajfa-11578	109	26	,	,	PUNCT
ajfa-11578	109	27	draz	draz	NOUN
ajfa-11578	109	28	,	,	PUNCT
ajfa-11578	109	29	m.	m.	NOUN
ajfa-11578	109	30	u.	u.	PROPN
ajfa-11578	109	31	,	,	PUNCT
ajfa-11578	109	32	&	&	CCONJ
ajfa-11578	109	33	yang	yang	PROPN
ajfa-11578	109	34	,	,	PUNCT
ajfa-11578	109	35	s.	s.	PROPN
ajfa-11578	109	36	c.	c.	PROPN
ajfa-11578	109	37	(	(	PUNCT
ajfa-11578	109	38	2015	2015	NUM
ajfa-11578	109	39	)	)	PUNCT
ajfa-11578	109	40	.	.	PUNCT
ajfa-11578	110	1	determinents	determinent	NOUN
ajfa-11578	110	2	of	of	ADP
ajfa-11578	110	3	foreign	foreign	ADJ
ajfa-11578	110	4	portfolio	portfolio	NOUN
ajfa-11578	110	5	inflows	inflow	NOUN
ajfa-11578	110	6	:	:	PUNCT
ajfa-11578	110	7	analysis	analysis	NOUN
ajfa-11578	110	8	and	and	CCONJ
ajfa-11578	110	9	implications	implication	NOUN
ajfa-11578	110	10	for	for	ADP
ajfa-11578	110	11	china	china	PROPN
ajfa-11578	110	12	.	.	PUNCT
ajfa-11578	111	1	asian	asian	PROPN
ajfa-11578	111	2	journal	journal	PROPN
ajfa-11578	111	3	of	of	ADP
ajfa-11578	111	4	finance	finance	PROPN
ajfa-11578	111	5	&	&	CCONJ
ajfa-11578	111	6	accounting	accounting	PROPN
ajfa-11578	111	7	,	,	PUNCT
ajfa-11578	111	8	66	66	NUM
ajfa-11578	111	9	-	-	SYM
ajfa-11578	111	10	77	77	NUM
ajfa-11578	111	11	.	.	PUNCT
ajfa-11578	112	1	https://doi.org/10.5296/ajfa.v7i2.8165	https://doi.org/10.5296/ajfa.v7i2.8165	PROPN
ajfa-11578	112	2	ahmad	ahmad	PROPN
ajfa-11578	112	3	,	,	PUNCT
ajfa-11578	112	4	f.	f.	PROPN
ajfa-11578	112	5	,	,	PUNCT
ajfa-11578	112	6	draz	draz	NOUN
ajfa-11578	112	7	,	,	PUNCT
ajfa-11578	112	8	m.	m.	NOUN
ajfa-11578	112	9	u.	u.	PROPN
ajfa-11578	112	10	,	,	PUNCT
ajfa-11578	112	11	&	&	CCONJ
ajfa-11578	112	12	yang	yang	PROPN
ajfa-11578	112	13	,	,	PUNCT
ajfa-11578	112	14	s.	s.	PROPN
ajfa-11578	112	15	c.	c.	PROPN
ajfa-11578	112	16	(	(	PUNCT
ajfa-11578	112	17	2016	2016	NUM
ajfa-11578	112	18	)	)	PUNCT
ajfa-11578	112	19	.	.	PUNCT
ajfa-11578	113	1	foreign	foreign	ADJ
ajfa-11578	113	2	portfolio	portfolio	NOUN
ajfa-11578	113	3	inflows	inflow	NOUN
ajfa-11578	113	4	and	and	CCONJ
ajfa-11578	113	5	economic	economic	ADJ
ajfa-11578	113	6	growth	growth	NOUN
ajfa-11578	113	7	:	:	PUNCT
ajfa-11578	113	8	evidence	evidence	NOUN
ajfa-11578	113	9	from	from	ADP
ajfa-11578	113	10	asean5	asean5	PROPN
ajfa-11578	113	11	.	.	PUNCT
ajfa-11578	114	1	actual	actual	ADJ
ajfa-11578	114	2	problems	problem	NOUN
ajfa-11578	114	3	of	of	ADP
ajfa-11578	114	4	economics	economic	NOUN
ajfa-11578	114	5	,	,	PUNCT
ajfa-11578	114	6	179(5	179(5	NUM
ajfa-11578	114	7	)	)	PUNCT
ajfa-11578	114	8	,	,	PUNCT
ajfa-11578	114	9	57	57	NUM
ajfa-11578	114	10	-	-	SYM
ajfa-11578	114	11	69	69	NUM
ajfa-11578	114	12	.	.	PUNCT
ajfa-11578	115	1	akisik	akisik	PROPN
ajfa-11578	115	2	,	,	PUNCT
ajfa-11578	115	3	o.	o.	PROPN
ajfa-11578	115	4	(	(	PUNCT
ajfa-11578	115	5	2008	2008	NUM
ajfa-11578	115	6	)	)	PUNCT
ajfa-11578	115	7	.	.	PUNCT
ajfa-11578	116	1	accounting	accounting	NOUN
ajfa-11578	116	2	standards	standard	NOUN
ajfa-11578	116	3	,	,	PUNCT
ajfa-11578	116	4	corporate	corporate	ADJ
ajfa-11578	116	5	governance	governance	NOUN
ajfa-11578	116	6	,	,	PUNCT
ajfa-11578	116	7	and	and	CCONJ
ajfa-11578	116	8	foreign	foreign	ADJ
ajfa-11578	116	9	direct	direct	ADJ
ajfa-11578	116	10	investments	investment	NOUN
ajfa-11578	116	11	:	:	PUNCT
ajfa-11578	116	12	the	the	DET
ajfa-11578	116	13	experience	experience	NOUN
ajfa-11578	116	14	of	of	ADP
ajfa-11578	116	15	emerging	emerge	VERB
ajfa-11578	116	16	market	market	NOUN
ajfa-11578	116	17	economies	economy	NOUN
ajfa-11578	116	18	,	,	PUNCT
ajfa-11578	116	19	in	in	ADP
ajfa-11578	116	20	mathew	mathew	PROPN
ajfa-11578	116	21	tsamenyi	tsamenyi	PROPN
ajfa-11578	116	22	,	,	PUNCT
ajfa-11578	116	23	shahzad	shahzad	PROPN
ajfa-11578	116	24	uddin	uddin	PROPN
ajfa-11578	116	25	(	(	PUNCT
ajfa-11578	116	26	ed	ed	NOUN
ajfa-11578	116	27	.	.	PUNCT
ajfa-11578	116	28	)	)	PUNCT
ajfa-11578	116	29	corporate	corporate	ADJ
ajfa-11578	116	30	governance	governance	NOUN
ajfa-11578	116	31	in	in	ADP
ajfa-11578	116	32	less	less	ADV
ajfa-11578	116	33	developed	developed	ADJ
ajfa-11578	116	34	and	and	CCONJ
ajfa-11578	116	35	emerging	emerge	VERB
ajfa-11578	116	36	economies	economy	NOUN
ajfa-11578	116	37	(	(	PUNCT
ajfa-11578	116	38	research	research	NOUN
ajfa-11578	116	39	in	in	ADP
ajfa-11578	116	40	accounting	account	VERB
ajfa-11578	116	41	in	in	ADP
ajfa-11578	116	42	emerging	emerge	VERB
ajfa-11578	116	43	economies	economy	NOUN
ajfa-11578	116	44	,	,	PUNCT
ajfa-11578	116	45	volume	volume	NOUN
ajfa-11578	116	46	8)	8)	NUM
ajfa-11578	116	47	emerald	emerald	NOUN
ajfa-11578	116	48	group	group	NOUN
ajfa-11578	116	49	publishing	publishing	NOUN
ajfa-11578	116	50	limited	limit	VERB
ajfa-11578	116	51	,	,	PUNCT
ajfa-11578	116	52	157	157	NUM
ajfa-11578	116	53	-	-	SYM
ajfa-11578	116	54	187	187	NUM
ajfa-11578	116	55	.	.	PUNCT
ajfa-11578	117	1	auyeung	auyeung	PROPN
ajfa-11578	117	2	,	,	PUNCT
ajfa-11578	117	3	p.	p.	PROPN
ajfa-11578	117	4	k.	k.	PROPN
ajfa-11578	117	5	,	,	PUNCT
ajfa-11578	117	6	fu	fu	PROPN
ajfa-11578	117	7	,	,	PUNCT
ajfa-11578	117	8	l.	l.	PROPN
ajfa-11578	117	9	,	,	PUNCT
ajfa-11578	117	10	&	&	CCONJ
ajfa-11578	117	11	liu	liu	PROPN
ajfa-11578	117	12	,	,	PUNCT
ajfa-11578	117	13	z.	z.	PROPN
ajfa-11578	117	14	(	(	PUNCT
ajfa-11578	117	15	2005	2005	NUM
ajfa-11578	117	16	)	)	PUNCT
ajfa-11578	117	17	.	.	PUNCT
ajfa-11578	118	1	double	double	ADJ
ajfa-11578	118	2	-	-	PUNCT
ajfa-11578	118	3	entry	entry	NOUN
ajfa-11578	118	4	bookkeeping	bookkeeping	NOUN
ajfa-11578	118	5	in	in	ADP
ajfa-11578	118	6	early	early	ADJ
ajfa-11578	118	7	twentieth	twentieth	ADJ
ajfa-11578	118	8	century	century	PROPN
ajfa-11578	118	9	china	china	PROPN
ajfa-11578	118	10	.	.	PUNCT
ajfa-11578	119	1	the	the	DET
ajfa-11578	119	2	business	business	NOUN
ajfa-11578	119	3	history	history	NOUN
ajfa-11578	119	4	review	review	NOUN
ajfa-11578	119	5	,	,	PUNCT
ajfa-11578	119	6	73	73	NUM
ajfa-11578	119	7	-	-	SYM
ajfa-11578	119	8	96	96	NUM
ajfa-11578	119	9	.	.	PUNCT
ajfa-11578	120	1	https://doi.org/10.1017/s000768050008020x	https://doi.org/10.1017/s000768050008020x	PROPN
ajfa-11578	120	2	cairns	cairns	PROPN
ajfa-11578	120	3	,	,	PUNCT
ajfa-11578	120	4	d.	d.	PROPN
ajfa-11578	120	5	(	(	PUNCT
ajfa-11578	120	6	1998	1998	NUM
ajfa-11578	120	7	,	,	PUNCT
ajfa-11578	120	8	june	june	PROPN
ajfa-11578	120	9	)	)	PUNCT
ajfa-11578	120	10	.	.	PUNCT
ajfa-11578	121	1	iasc	iasc	PROPN
ajfa-11578	121	2	25	25	NUM
ajfa-11578	121	3	years	year	NOUN
ajfa-11578	121	4	of	of	ADP
ajfa-11578	121	5	evolution	evolution	NOUN
ajfa-11578	121	6	,	,	PUNCT
ajfa-11578	121	7	teamwork	teamwork	NOUN
ajfa-11578	121	8	and	and	CCONJ
ajfa-11578	121	9	improvement	improvement	NOUN
ajfa-11578	121	10	.	.	PUNCT
ajfa-11578	122	1	iasc	iasc	PROPN
ajfa-11578	122	2	insight	insight	PROPN
ajfa-11578	122	3	.	.	PUNCT
ajfa-11578	123	1	chen	chen	PROPN
ajfa-11578	123	2	,	,	PUNCT
ajfa-11578	123	3	c.	c.	PROPN
ajfa-11578	123	4	j.	j.	PROPN
ajfa-11578	123	5	,	,	PUNCT
ajfa-11578	123	6	ding	ding	PROPN
ajfa-11578	123	7	,	,	PUNCT
ajfa-11578	123	8	y.	y.	PROPN
ajfa-11578	123	9	,	,	PUNCT
ajfa-11578	123	10	&	&	CCONJ
ajfa-11578	123	11	xu	xu	PROPN
ajfa-11578	123	12	,	,	PUNCT
ajfa-11578	123	13	b.	b.	PROPN
ajfa-11578	123	14	(	(	PUNCT
ajfa-11578	123	15	2011	2011	NUM
ajfa-11578	123	16	,	,	PUNCT
ajfa-11578	123	17	february	february	PROPN
ajfa-11578	123	18	4	4	NUM
ajfa-11578	123	19	)	)	PUNCT
ajfa-11578	123	20	.	.	PUNCT
ajfa-11578	124	1	convergence	convergence	NOUN
ajfa-11578	124	2	of	of	ADP
ajfa-11578	124	3	accounting	accounting	NOUN
ajfa-11578	124	4	standards	standard	NOUN
ajfa-11578	124	5	and	and	CCONJ
ajfa-11578	124	6	foreign	foreign	ADJ
ajfa-11578	124	7	direct	direct	ADJ
ajfa-11578	124	8	investment	investment	NOUN
ajfa-11578	124	9	.	.	PUNCT
ajfa-11578	125	1	retrieved	retrieve	VERB
ajfa-11578	125	2	from	from	ADP
ajfa-11578	125	3	social	social	ADJ
ajfa-11578	125	4	science	science	NOUN
ajfa-11578	125	5	research	research	NOUN
ajfa-11578	125	6	network	network	NOUN
ajfa-11578	125	7	(	(	PUNCT
ajfa-11578	125	8	ssrn	ssrn	PROPN
ajfa-11578	125	9	)	)	PUNCT
ajfa-11578	125	10	website	website	NOUN
ajfa-11578	125	11	:	:	PUNCT
ajfa-11578	125	12	http://ssrn.com/abstract=1703549	http://ssrn.com/abstract=1703549	PROPN
ajfa-11578	125	13	chen	chen	PROPN
ajfa-11578	125	14	,	,	PUNCT
ajfa-11578	125	15	s.	s.	PROPN
ajfa-11578	125	16	,	,	PUNCT
ajfa-11578	125	17	sun	sun	PROPN
ajfa-11578	125	18	,	,	PUNCT
ajfa-11578	125	19	z.	z.	PROPN
ajfa-11578	125	20	,	,	PUNCT
ajfa-11578	125	21	&	&	CCONJ
ajfa-11578	125	22	wang	wang	PROPN
ajfa-11578	125	23	,	,	PUNCT
ajfa-11578	125	24	y.	y.	PROPN
ajfa-11578	125	25	(	(	PUNCT
ajfa-11578	125	26	2002	2002	NUM
ajfa-11578	125	27	)	)	PUNCT
ajfa-11578	125	28	.	.	PUNCT
ajfa-11578	126	1	evidence	evidence	NOUN
ajfa-11578	126	2	from	from	ADP
ajfa-11578	126	3	china	china	PROPN
ajfa-11578	126	4	on	on	ADP
ajfa-11578	126	5	whether	whether	SCONJ
ajfa-11578	126	6	harmonized	harmonized	ADJ
ajfa-11578	126	7	accounting	accounting	NOUN
ajfa-11578	126	8	standards	standard	NOUN
ajfa-11578	126	9	harmonizes	harmonize	VERB
ajfa-11578	126	10	accounting	accounting	NOUN
ajfa-11578	126	11	practices	practice	NOUN
ajfa-11578	126	12	.	.	PUNCT
ajfa-11578	127	1	accounting	accounting	NOUN
ajfa-11578	127	2	horizons	horizon	NOUN
ajfa-11578	127	3	,	,	PUNCT
ajfa-11578	127	4	183	183	NUM
ajfa-11578	127	5	-	-	SYM
ajfa-11578	127	6	197	197	NUM
ajfa-11578	127	7	.	.	PUNCT
ajfa-11578	128	1	https://doi.org/10.2308/acch.2002.16.3.183	https://doi.org/10.2308/acch.2002.16.3.183	PROPN
ajfa-11578	128	2	china	china	PROPN
ajfa-11578	128	3	daily	daily	PROPN
ajfa-11578	128	4	,	,	PUNCT
ajfa-11578	128	5	o.	o.	PROPN
ajfa-11578	128	6	e.	e.	PROPN
ajfa-11578	128	7	(	(	PUNCT
ajfa-11578	128	8	2012	2012	NUM
ajfa-11578	128	9	,	,	PUNCT
ajfa-11578	128	10	february	february	PROPN
ajfa-11578	128	11	1	1	NUM
ajfa-11578	128	12	)	)	PUNCT
ajfa-11578	128	13	.	.	PUNCT
ajfa-11578	129	1	net	net	ADJ
ajfa-11578	129	2	int'l	int'l	VERB
ajfa-11578	129	3	investment	investment	NOUN
ajfa-11578	129	4	position	position	NOUN
ajfa-11578	129	5	at	at	ADP
ajfa-11578	129	6	$	$	SYM
ajfa-11578	129	7	1.89	1.89	NUM
ajfa-11578	129	8	trln	trln	NOUN
ajfa-11578	129	9	by	by	ADP
ajfa-11578	129	10	end	end	NOUN
ajfa-11578	129	11	of	of	ADP
ajfa-11578	129	12	sept	sept	PROPN
ajfa-11578	129	13	2011	2011	NUM
ajfa-11578	129	14	.	.	PUNCT
ajfa-11578	130	1	retrieved	retrieve	VERB
ajfa-11578	130	2	from	from	ADP
ajfa-11578	130	3	china	china	PROPN
ajfa-11578	130	4	daily	daily	PROPN
ajfa-11578	130	5	web	web	NOUN
ajfa-11578	130	6	site	site	NOUN
ajfa-11578	130	7	:	:	PUNCT
ajfa-11578	130	8	http://www.chinadaily.com.cn/bizchina/2012-02/01/content_14517419.htm	http://www.chinadaily.com.cn/bizchina/2012-02/01/content_14517419.htm	X
ajfa-11578	130	9	deloitte	deloitte	PROPN
ajfa-11578	130	10	.	.	PUNCT
ajfa-11578	131	1	(	(	PUNCT
ajfa-11578	131	2	2006	2006	NUM
ajfa-11578	131	3	)	)	PUNCT
ajfa-11578	131	4	.	.	PUNCT
ajfa-11578	132	1	china	china	PROPN
ajfa-11578	132	2	's	's	PART
ajfa-11578	132	3	new	new	ADJ
ajfa-11578	132	4	accounting	accounting	NOUN
ajfa-11578	132	5	standards	standard	NOUN
ajfa-11578	132	6	:	:	PUNCT
ajfa-11578	132	7	a	a	DET
ajfa-11578	132	8	comparison	comparison	NOUN
ajfa-11578	132	9	with	with	ADP
ajfa-11578	132	10	current	current	ADJ
ajfa-11578	132	11	prc	prc	PROPN
ajfa-11578	132	12	gaap	gaap	PROPN
ajfa-11578	132	13	and	and	CCONJ
ajfa-11578	132	14	ifrs	ifrs	PROPN
ajfa-11578	132	15	.	.	PUNCT
ajfa-11578	133	1	hong	hong	PROPN
ajfa-11578	133	2	kong	kong	PROPN
ajfa-11578	133	3	:	:	PUNCT
ajfa-11578	133	4	deloitte	deloitte	PROPN
ajfa-11578	133	5	touche	touche	PROPN
ajfa-11578	133	6	tohmatsu	tohmatsu	PROPN
ajfa-11578	133	7	.	.	PUNCT
ajfa-11578	134	1	gao	gao	PROPN
ajfa-11578	134	2	,	,	PUNCT
ajfa-11578	134	3	s.	s.	PROPN
ajfa-11578	134	4	,	,	PUNCT
ajfa-11578	134	5	&	&	CCONJ
ajfa-11578	134	6	handley	handley	PROPN
ajfa-11578	134	7	-	-	PUNCT
ajfa-11578	134	8	schachler	schachler	NOUN
ajfa-11578	134	9	,	,	PUNCT
ajfa-11578	134	10	m.	m.	NOUN
ajfa-11578	134	11	(	(	PUNCT
ajfa-11578	134	12	2003	2003	NUM
ajfa-11578	134	13	)	)	PUNCT
ajfa-11578	134	14	.	.	PUNCT
ajfa-11578	135	1	the	the	DET
ajfa-11578	135	2	influences	influence	NOUN
ajfa-11578	135	3	of	of	ADP
ajfa-11578	135	4	confucianism	confucianism	NOUN
ajfa-11578	135	5	,	,	PUNCT
ajfa-11578	135	6	feng	feng	PROPN
ajfa-11578	135	7	shui	shui	PROPN
ajfa-11578	135	8	and	and	CCONJ
ajfa-11578	135	9	buddhism	buddhism	NOUN
ajfa-11578	135	10	in	in	ADP
ajfa-11578	135	11	chinese	chinese	ADJ
ajfa-11578	135	12	accounting	accounting	NOUN
ajfa-11578	135	13	history	history	NOUN
ajfa-11578	135	14	.	.	PUNCT
ajfa-11578	136	1	accounting	accounting	NOUN
ajfa-11578	136	2	,	,	PUNCT
ajfa-11578	136	3	business	business	NOUN
ajfa-11578	136	4	&	&	CCONJ
ajfa-11578	136	5	financial	financial	ADJ
ajfa-11578	136	6	history	history	NOUN
ajfa-11578	136	7	,	,	PUNCT
ajfa-11578	136	8	41	41	NUM
ajfa-11578	136	9	-	-	SYM
ajfa-11578	136	10	68	68	NUM
ajfa-11578	136	11	.	.	PUNCT
ajfa-11578	136	12	https://doi.org/10.1080/09585200210164566d	https://doi.org/10.1080/09585200210164566d	PROPN
ajfa-11578	137	1	garg	garg	PROPN
ajfa-11578	137	2	,	,	PUNCT
ajfa-11578	137	3	r.	r.	PROPN
ajfa-11578	137	4	,	,	PUNCT
ajfa-11578	137	5	&	&	CCONJ
ajfa-11578	137	6	dua	dua	PROPN
ajfa-11578	137	7	,	,	PUNCT
ajfa-11578	137	8	p.	p.	NOUN
ajfa-11578	137	9	(	(	PUNCT
ajfa-11578	137	10	2014	2014	NUM
ajfa-11578	137	11	)	)	PUNCT
ajfa-11578	137	12	.	.	PUNCT
ajfa-11578	138	1	foreign	foreign	ADJ
ajfa-11578	138	2	portfolio	portfolio	NOUN
ajfa-11578	138	3	investment	investment	NOUN
ajfa-11578	138	4	flows	flow	VERB
ajfa-11578	138	5	to	to	ADP
ajfa-11578	138	6	india	india	PROPN
ajfa-11578	138	7	:	:	PUNCT
ajfa-11578	138	8	determinents	determinent	NOUN
ajfa-11578	138	9	and	and	CCONJ
ajfa-11578	138	10	analaysis	analaysis	NOUN
ajfa-11578	138	11	.	.	PUNCT
ajfa-11578	139	1	world	world	PROPN
ajfa-11578	139	2	development	development	PROPN
ajfa-11578	139	3	,	,	PUNCT
ajfa-11578	139	4	16	16	NUM
ajfa-11578	139	5	-	-	SYM
ajfa-11578	139	6	28	28	NUM
ajfa-11578	139	7	.	.	PUNCT
ajfa-11578	140	1	https://doi.org/10.1016/j.worlddev.2014.01.030	https://doi.org/10.1016/j.worlddev.2014.01.030	X
ajfa-11578	140	2	granger	granger	NOUN
ajfa-11578	140	3	,	,	PUNCT
ajfa-11578	140	4	c.	c.	PROPN
ajfa-11578	140	5	w.	w.	PROPN
ajfa-11578	140	6	(	(	PUNCT
ajfa-11578	140	7	1969	1969	NUM
ajfa-11578	140	8	)	)	PUNCT
ajfa-11578	140	9	.	.	PUNCT
ajfa-11578	141	1	investigating	investigate	VERB
ajfa-11578	141	2	causal	causal	ADJ
ajfa-11578	141	3	relations	relation	NOUN
ajfa-11578	141	4	by	by	ADP
ajfa-11578	141	5	econometric	econometric	ADJ
ajfa-11578	141	6	models	model	NOUN
ajfa-11578	141	7	and	and	CCONJ
ajfa-11578	141	8	cross	cross	ADJ
ajfa-11578	141	9	-	-	ADJ
ajfa-11578	141	10	spectral	spectral	ADJ
ajfa-11578	141	11	methods	method	NOUN
ajfa-11578	141	12	.	.	PUNCT
ajfa-11578	142	1	econometrica	econometrica	PROPN
ajfa-11578	142	2	,	,	PUNCT
ajfa-11578	142	3	424	424	NUM
ajfa-11578	142	4	-	-	SYM
ajfa-11578	142	5	438	438	NUM
ajfa-11578	142	6	.	.	PUNCT
ajfa-11578	143	1	https://doi.org/10.2307/1912791	https://doi.org/10.2307/1912791	PRON
ajfa-11578	143	2	asian	asian	PROPN
ajfa-11578	143	3	journal	journal	PROPN
ajfa-11578	143	4	of	of	ADP
ajfa-11578	143	5	finance	finance	PROPN
ajfa-11578	143	6	&	&	CCONJ
ajfa-11578	143	7	accounting	accounting	PROPN
ajfa-11578	143	8	issn	issn	PROPN
ajfa-11578	143	9	1946	1946	NUM
ajfa-11578	143	10	-	-	PUNCT
ajfa-11578	143	11	052x	052x	PROPN
ajfa-11578	143	12	2017	2017	NUM
ajfa-11578	143	13	,	,	PUNCT
ajfa-11578	143	14	vol	vol	NOUN
ajfa-11578	143	15	.	.	NOUN
ajfa-11578	143	16	9	9	NUM
ajfa-11578	143	17	,	,	PUNCT
ajfa-11578	143	18	no	no	INTJ
ajfa-11578	143	19	.	.	NOUN
ajfa-11578	143	20	2	2	NUM
ajfa-11578	143	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	143	22	69	69	NUM
ajfa-11578	143	23	haagmans	haagman	NOUN
ajfa-11578	143	24	,	,	PUNCT
ajfa-11578	143	25	s.	s.	PROPN
ajfa-11578	143	26	,	,	PUNCT
ajfa-11578	143	27	&	&	CCONJ
ajfa-11578	143	28	partridge	partridge	PROPN
ajfa-11578	143	29	,	,	PUNCT
ajfa-11578	143	30	r.	r.	PROPN
ajfa-11578	143	31	(	(	PUNCT
ajfa-11578	143	32	2005	2005	NUM
ajfa-11578	143	33	,	,	PUNCT
ajfa-11578	143	34	october	october	PROPN
ajfa-11578	143	35	31	31	NUM
ajfa-11578	143	36	)	)	PUNCT
ajfa-11578	143	37	.	.	PUNCT
ajfa-11578	144	1	due	due	ADJ
ajfa-11578	144	2	diligence	diligence	NOUN
ajfa-11578	144	3	factors	factor	NOUN
ajfa-11578	144	4	of	of	ADP
ajfa-11578	144	5	success	success	NOUN
ajfa-11578	144	6	in	in	ADP
ajfa-11578	144	7	m&a	m&a	PROPN
ajfa-11578	144	8	.	.	PUNCT
ajfa-11578	145	1	retrieved	retrieve	VERB
ajfa-11578	145	2	from	from	ADP
ajfa-11578	145	3	ernst	ernst	PROPN
ajfa-11578	145	4	&	&	CCONJ
ajfa-11578	145	5	young	young	ADJ
ajfa-11578	145	6	website	website	NOUN
ajfa-11578	145	7	:	:	PUNCT
ajfa-11578	145	8	http://www2.eycom.ch/publications/items/china/tas_due_diligence_20051031/en.pdf	http://www2.eycom.ch/publications/items/china/tas_due_diligence_20051031/en.pdf	PROPN
ajfa-11578	145	9	peng	peng	PROPN
ajfa-11578	145	10	,	,	PUNCT
ajfa-11578	145	11	n.	n.	PROPN
ajfa-11578	145	12	(	(	PUNCT
ajfa-11578	145	13	2010	2010	NUM
ajfa-11578	145	14	,	,	PUNCT
ajfa-11578	145	15	may	may	AUX
ajfa-11578	145	16	4	4	NUM
ajfa-11578	145	17	)	)	PUNCT
ajfa-11578	145	18	.	.	PUNCT
ajfa-11578	146	1	china	china	PROPN
ajfa-11578	146	2	's	's	PART
ajfa-11578	146	3	int'l	int'l	VERB
ajfa-11578	146	4	investment	investment	NOUN
ajfa-11578	146	5	position	position	NOUN
ajfa-11578	146	6	for	for	ADP
ajfa-11578	146	7	2009	2009	NUM
ajfa-11578	146	8	released	release	VERB
ajfa-11578	146	9	.	.	PUNCT
ajfa-11578	147	1	retrieved	retrieve	VERB
ajfa-11578	147	2	from	from	ADP
ajfa-11578	147	3	china	china	PROPN
ajfa-11578	147	4	daily	daily	PROPN
ajfa-11578	147	5	website	website	NOUN
ajfa-11578	147	6	:	:	PUNCT
ajfa-11578	147	7	http://www.chinadaily.com.cn/business/2010-05/04/content_9808404.htm	http://www.chinadaily.com.cn/business/2010-05/04/content_9808404.htm	PROPN
ajfa-11578	147	8	peng	peng	PROPN
ajfa-11578	147	9	,	,	PUNCT
ajfa-11578	147	10	s.	s.	PROPN
ajfa-11578	147	11	,	,	PUNCT
ajfa-11578	147	12	&	&	CCONJ
ajfa-11578	147	13	bewley	bewley	PROPN
ajfa-11578	147	14	,	,	PUNCT
ajfa-11578	147	15	k.	k.	PROPN
ajfa-11578	147	16	(	(	PUNCT
ajfa-11578	147	17	2010	2010	NUM
ajfa-11578	147	18	)	)	PUNCT
ajfa-11578	147	19	.	.	PUNCT
ajfa-11578	148	1	adaptability	adaptability	NOUN
ajfa-11578	148	2	to	to	ADP
ajfa-11578	148	3	fair	fair	ADJ
ajfa-11578	148	4	value	value	NOUN
ajfa-11578	148	5	accounting	account	VERB
ajfa-11578	148	6	in	in	ADP
ajfa-11578	148	7	an	an	DET
ajfa-11578	148	8	emerging	emerge	VERB
ajfa-11578	148	9	economy	economy	NOUN
ajfa-11578	148	10	:	:	PUNCT
ajfa-11578	148	11	a	a	DET
ajfa-11578	148	12	case	case	NOUN
ajfa-11578	148	13	study	study	NOUN
ajfa-11578	148	14	of	of	ADP
ajfa-11578	148	15	china	china	PROPN
ajfa-11578	148	16	’s	’s	PART
ajfa-11578	148	17	ifrs	ifrs	PROPN
ajfa-11578	148	18	convergence	convergence	NOUN
ajfa-11578	148	19	.	.	PUNCT
ajfa-11578	149	1	accounting	accounting	NOUN
ajfa-11578	149	2	,	,	PUNCT
ajfa-11578	149	3	auditing	auditing	NOUN
ajfa-11578	149	4	&	&	CCONJ
ajfa-11578	149	5	accountability	accountability	NOUN
ajfa-11578	149	6	journal	journal	NOUN
ajfa-11578	149	7	,	,	PUNCT
ajfa-11578	149	8	982	982	NUM
ajfa-11578	149	9	-	-	PUNCT
ajfa-11578	149	10	1011	1011	NUM
ajfa-11578	149	11	.	.	PUNCT
ajfa-11578	150	1	https://doi.org/10.1108/09513571011092529	https://doi.org/10.1108/09513571011092529	X
ajfa-11578	150	2	people's	people's	X
ajfa-11578	150	3	-	-	PUNCT
ajfa-11578	150	4	daily	daily	ADJ
ajfa-11578	150	5	,	,	PUNCT
ajfa-11578	150	6	o.	o.	PROPN
ajfa-11578	150	7	e.	e.	PROPN
ajfa-11578	150	8	(	(	PUNCT
ajfa-11578	150	9	2006	2006	NUM
ajfa-11578	150	10	,	,	PUNCT
ajfa-11578	150	11	june	june	PROPN
ajfa-11578	150	12	8)	8)	NUM
ajfa-11578	150	13	.	.	PUNCT
ajfa-11578	151	1	china	china	PROPN
ajfa-11578	151	2	eases	ease	VERB
ajfa-11578	151	3	restriction	restriction	NOUN
ajfa-11578	151	4	on	on	ADP
ajfa-11578	151	5	foreign	foreign	ADJ
ajfa-11578	151	6	investment	investment	NOUN
ajfa-11578	151	7	of	of	ADP
ajfa-11578	151	8	listed	list	VERB
ajfa-11578	151	9	companies	company	NOUN
ajfa-11578	151	10	.	.	PUNCT
ajfa-11578	152	1	retrieved	retrieve	VERB
ajfa-11578	152	2	from	from	ADP
ajfa-11578	152	3	people	people	NOUN
ajfa-11578	152	4	's	's	PART
ajfa-11578	152	5	daily	daily	ADJ
ajfa-11578	152	6	website	website	NOUN
ajfa-11578	152	7	:	:	PUNCT
ajfa-11578	152	8	http://english.peopledaily.com.cn/200606/08/eng20060608_271967.html	http://english.peopledaily.com.cn/200606/08/eng20060608_271967.html	PUNCT
ajfa-11578	152	9	saudagaran	saudagaran	PROPN
ajfa-11578	152	10	,	,	PUNCT
ajfa-11578	153	1	s.	s.	PROPN
ajfa-11578	153	2	m.	m.	PROPN
ajfa-11578	153	3	(	(	PUNCT
ajfa-11578	153	4	2001	2001	NUM
ajfa-11578	153	5	)	)	PUNCT
ajfa-11578	153	6	.	.	PUNCT
ajfa-11578	154	1	international	international	ADJ
ajfa-11578	154	2	accounting	accounting	NOUN
ajfa-11578	154	3	:	:	PUNCT
ajfa-11578	154	4	a	a	DET
ajfa-11578	154	5	user	user	NOUN
ajfa-11578	154	6	perspective	perspective	NOUN
ajfa-11578	154	7	.	.	PUNCT
ajfa-11578	155	1	cincinnati	cincinnati	PROPN
ajfa-11578	155	2	,	,	PUNCT
ajfa-11578	155	3	ohio	ohio	PROPN
ajfa-11578	155	4	:	:	PUNCT
ajfa-11578	155	5	south	south	ADJ
ajfa-11578	155	6	-	-	PUNCT
ajfa-11578	155	7	western	western	ADJ
ajfa-11578	155	8	college	college	NOUN
ajfa-11578	155	9	publishing	publishing	NOUN
ajfa-11578	155	10	/	/	SYM
ajfa-11578	155	11	thomson	thomson	PROPN
ajfa-11578	155	12	learning	learning	NOUN
ajfa-11578	155	13	.	.	PUNCT
ajfa-11578	156	1	the	the	DET
ajfa-11578	156	2	economist	economist	NOUN
ajfa-11578	156	3	,	,	PUNCT
ajfa-11578	156	4	o.	o.	PROPN
ajfa-11578	156	5	e.	e.	PROPN
ajfa-11578	156	6	(	(	PUNCT
ajfa-11578	156	7	2010	2010	NUM
ajfa-11578	156	8	,	,	PUNCT
ajfa-11578	156	9	september	september	PROPN
ajfa-11578	156	10	16	16	NUM
ajfa-11578	156	11	)	)	PUNCT
ajfa-11578	156	12	.	.	PUNCT
ajfa-11578	157	1	foreign	foreign	ADJ
ajfa-11578	157	2	investment	investment	NOUN
ajfa-11578	157	3	in	in	ADP
ajfa-11578	157	4	china	china	PROPN
ajfa-11578	157	5	:	:	PUNCT
ajfa-11578	157	6	even	even	ADV
ajfa-11578	157	7	harder	hard	ADJ
ajfa-11578	157	8	than	than	SCONJ
ajfa-11578	157	9	it	it	PRON
ajfa-11578	157	10	looks	look	VERB
ajfa-11578	157	11	.	.	PUNCT
ajfa-11578	158	1	retrieved	retrieve	VERB
ajfa-11578	158	2	from	from	ADP
ajfa-11578	158	3	the	the	DET
ajfa-11578	158	4	economist	economist	NOUN
ajfa-11578	158	5	website	website	NOUN
ajfa-11578	158	6	:	:	PUNCT
ajfa-11578	158	7	http://www.economist.com/node/17046627	http://www.economist.com/node/17046627	PROPN
ajfa-11578	158	8	wang	wang	PROPN
ajfa-11578	158	9	,	,	PUNCT
ajfa-11578	158	10	j.	j.	PROPN
ajfa-11578	158	11	(	(	PUNCT
ajfa-11578	158	12	2004	2004	NUM
ajfa-11578	158	13	)	)	PUNCT
ajfa-11578	158	14	.	.	PUNCT
ajfa-11578	159	1	dancing	dance	VERB
ajfa-11578	159	2	with	with	ADP
ajfa-11578	159	3	wolves	wolf	NOUN
ajfa-11578	159	4	:	:	PUNCT
ajfa-11578	159	5	regulation	regulation	NOUN
ajfa-11578	159	6	and	and	CCONJ
ajfa-11578	159	7	deregulation	deregulation	NOUN
ajfa-11578	159	8	of	of	ADP
ajfa-11578	159	9	foreign	foreign	ADJ
ajfa-11578	159	10	investment	investment	NOUN
ajfa-11578	159	11	in	in	ADP
ajfa-11578	159	12	china	china	PROPN
ajfa-11578	159	13	’s	’s	PART
ajfa-11578	159	14	stock	stock	NOUN
ajfa-11578	159	15	market	market	NOUN
ajfa-11578	159	16	.	.	PUNCT
ajfa-11578	160	1	asian	asian	ADJ
ajfa-11578	160	2	-	-	PUNCT
ajfa-11578	160	3	pacific	pacific	ADJ
ajfa-11578	160	4	law	law	NOUN
ajfa-11578	160	5	and	and	CCONJ
ajfa-11578	160	6	policy	policy	NOUN
ajfa-11578	160	7	journal	journal	NOUN
ajfa-11578	160	8	,	,	PUNCT
ajfa-11578	160	9	1	1	NUM
ajfa-11578	160	10	-	-	SYM
ajfa-11578	160	11	61	61	NUM
ajfa-11578	160	12	.	.	PUNCT
ajfa-11578	161	1	world	world	PROPN
ajfa-11578	161	2	bank	bank	PROPN
ajfa-11578	161	3	,	,	PUNCT
ajfa-11578	161	4	t.	t.	PROPN
ajfa-11578	161	5	(	(	PUNCT
ajfa-11578	161	6	2012	2012	NUM
ajfa-11578	161	7	)	)	PUNCT
ajfa-11578	161	8	.	.	PUNCT
ajfa-11578	162	1	portfolio	portfolio	NOUN
ajfa-11578	162	2	equity	equity	PROPN
ajfa-11578	162	3	,	,	PUNCT
ajfa-11578	162	4	net	net	ADJ
ajfa-11578	162	5	inflows	inflow	NOUN
ajfa-11578	162	6	(	(	PUNCT
ajfa-11578	162	7	bop	bop	INTJ
ajfa-11578	162	8	,	,	PUNCT
ajfa-11578	162	9	current	current	ADJ
ajfa-11578	162	10	us$	us$	NOUN
ajfa-11578	162	11	)	)	PUNCT
ajfa-11578	162	12	.	.	PUNCT
ajfa-11578	163	1	retrieved	retrieve	VERB
ajfa-11578	163	2	from	from	ADP
ajfa-11578	163	3	the	the	DET
ajfa-11578	163	4	world	world	PROPN
ajfa-11578	163	5	bank	bank	PROPN
ajfa-11578	163	6	website	website	NOUN
ajfa-11578	163	7	:	:	PUNCT
ajfa-11578	163	8	http://data.worldbank.org/indicator/bx.pef.totl.cd.wd/countries?page=2	http://data.worldbank.org/indicator/bx.pef.totl.cd.wd/countries?page=2	PROPN
ajfa-11578	163	9	zhang	zhang	PROPN
ajfa-11578	163	10	,	,	PUNCT
ajfa-11578	163	11	d.	d.	PROPN
ajfa-11578	163	12	,	,	PUNCT
ajfa-11578	163	13	chu	chu	PROPN
ajfa-11578	163	14	,	,	PUNCT
ajfa-11578	163	15	y.	y.	PROPN
ajfa-11578	163	16	,	,	PUNCT
ajfa-11578	163	17	&	&	CCONJ
ajfa-11578	163	18	liu	liu	PROPN
ajfa-11578	163	19	,	,	PUNCT
ajfa-11578	163	20	n.	n.	PROPN
ajfa-11578	163	21	(	(	PUNCT
ajfa-11578	163	22	2009	2009	NUM
ajfa-11578	163	23	)	)	PUNCT
ajfa-11578	163	24	.	.	PUNCT
ajfa-11578	164	1	accounting	accounting	NOUN
ajfa-11578	164	2	change	change	NOUN
ajfa-11578	164	3	,	,	PUNCT
ajfa-11578	164	4	equity	equity	NOUN
ajfa-11578	164	5	incentive	incentive	NOUN
ajfa-11578	164	6	and	and	CCONJ
ajfa-11578	164	7	performance	performance	NOUN
ajfa-11578	164	8	of	of	ADP
ajfa-11578	164	9	listed	list	VERB
ajfa-11578	164	10	companies	company	NOUN
ajfa-11578	164	11	(	(	PUNCT
ajfa-11578	164	12	in	in	ADP
ajfa-11578	164	13	chinese	chinese	PROPN
ajfa-11578	164	14	)	)	PUNCT
ajfa-11578	164	15	.	.	PUNCT
ajfa-11578	165	1	accountant	accountant	NOUN
ajfa-11578	165	2	(	(	PUNCT
ajfa-11578	165	3	会计师	会计师	PROPN
ajfa-11578	165	4	)	)	PUNCT
ajfa-11578	165	5	,	,	PUNCT
ajfa-11578	165	6	5	5	NUM
ajfa-11578	165	7	-	-	SYM
ajfa-11578	165	8	8	8	NUM
ajfa-11578	165	9	.	.	PUNCT
ajfa-11578	166	1	endnotes	endnote	NOUN
ajfa-11578	166	2	note	note	VERB
ajfa-11578	166	3	1	1	NUM
ajfa-11578	166	4	.	.	PUNCT
ajfa-11578	166	5	according	accord	VERB
ajfa-11578	166	6	to	to	PART
ajfa-11578	166	7	auyeung	auyeung	PROPN
ajfa-11578	166	8	et	et	PROPN
ajfa-11578	166	9	al	al	PROPN
ajfa-11578	166	10	.	.	PROPN
ajfa-11578	167	1	(	(	PUNCT
ajfa-11578	167	2	2005	2005	NUM
ajfa-11578	167	3	)	)	PUNCT
ajfa-11578	167	4	…	…	PUNCT
ajfa-11578	167	5	‘	'	PUNCT
ajfa-11578	167	6	chinese	chinese	ADJ
ajfa-11578	167	7	accounting	accounting	NOUN
ajfa-11578	167	8	scholars	scholar	NOUN
ajfa-11578	167	9	adopted	adopt	VERB
ajfa-11578	167	10	fundamental	fundamental	ADJ
ajfa-11578	167	11	equations	equation	NOUN
ajfa-11578	167	12	that	that	PRON
ajfa-11578	167	13	required	require	VERB
ajfa-11578	167	14	an	an	DET
ajfa-11578	167	15	equality	equality	NOUN
ajfa-11578	167	16	of	of	ADP
ajfa-11578	167	17	variables	variable	NOUN
ajfa-11578	167	18	in	in	ADP
ajfa-11578	167	19	an	an	DET
ajfa-11578	167	20	exchange	exchange	NOUN
ajfa-11578	167	21	transaction	transaction	NOUN
ajfa-11578	167	22	,	,	PUNCT
ajfa-11578	167	23	which	which	PRON
ajfa-11578	167	24	is	be	AUX
ajfa-11578	167	25	the	the	DET
ajfa-11578	167	26	basis	basis	NOUN
ajfa-11578	167	27	of	of	ADP
ajfa-11578	167	28	littleton	littleton	PROPN
ajfa-11578	167	29	's	's	PART
ajfa-11578	167	30	concept	concept	NOUN
ajfa-11578	167	31	of	of	ADP
ajfa-11578	167	32	duality	duality	NOUN
ajfa-11578	167	33	.	.	PUNCT
ajfa-11578	168	1	the	the	DET
ajfa-11578	168	2	chinese	chinese	ADJ
ajfa-11578	168	3	system	system	NOUN
ajfa-11578	168	4	allowed	allow	VERB
ajfa-11578	168	5	gains	gain	NOUN
ajfa-11578	168	6	or	or	CCONJ
ajfa-11578	168	7	losses	loss	NOUN
ajfa-11578	168	8	from	from	ADP
ajfa-11578	168	9	ventured	venture	VERB
ajfa-11578	168	10	capital	capital	NOUN
ajfa-11578	168	11	to	to	PART
ajfa-11578	168	12	be	be	AUX
ajfa-11578	168	13	more	more	ADV
ajfa-11578	168	14	easily	easily	ADV
ajfa-11578	168	15	calculated	calculate	VERB
ajfa-11578	168	16	,	,	PUNCT
ajfa-11578	168	17	thus	thus	ADV
ajfa-11578	168	18	enabling	enable	VERB
ajfa-11578	168	19	businesses	business	NOUN
ajfa-11578	168	20	to	to	PART
ajfa-11578	168	21	determine	determine	VERB
ajfa-11578	168	22	their	their	PRON
ajfa-11578	168	23	income	income	NOUN
ajfa-11578	168	24	-	-	PUNCT
ajfa-11578	168	25	earning	earn	VERB
ajfa-11578	168	26	power	power	NOUN
ajfa-11578	168	27	.	.	PUNCT
ajfa-11578	169	1	furthermore	furthermore	ADV
ajfa-11578	169	2	,	,	PUNCT
ajfa-11578	169	3	before	before	SCONJ
ajfa-11578	169	4	these	these	DET
ajfa-11578	169	5	archival	archival	NOUN
ajfa-11578	169	6	records	record	NOUN
ajfa-11578	169	7	were	be	AUX
ajfa-11578	169	8	made	make	VERB
ajfa-11578	169	9	available	available	ADJ
ajfa-11578	169	10	,	,	PUNCT
ajfa-11578	169	11	most	most	ADJ
ajfa-11578	169	12	historians	historian	NOUN
ajfa-11578	169	13	believed	believe	VERB
ajfa-11578	169	14	that	that	SCONJ
ajfa-11578	169	15	certain	certain	ADJ
ajfa-11578	169	16	features	feature	NOUN
ajfa-11578	169	17	of	of	ADP
ajfa-11578	169	18	nineteenth	nineteenth	ADJ
ajfa-11578	169	19	-	-	PUNCT
ajfa-11578	169	20	century	century	NOUN
ajfa-11578	169	21	western	western	ADJ
ajfa-11578	169	22	accounting	accounting	NOUN
ajfa-11578	169	23	,	,	PUNCT
ajfa-11578	169	24	such	such	ADJ
ajfa-11578	169	25	as	as	ADP
ajfa-11578	169	26	depreciation	depreciation	NOUN
ajfa-11578	169	27	and	and	CCONJ
ajfa-11578	169	28	the	the	DET
ajfa-11578	169	29	treatment	treatment	NOUN
ajfa-11578	169	30	of	of	ADP
ajfa-11578	169	31	unexpired	unexpired	ADJ
ajfa-11578	169	32	costs	cost	NOUN
ajfa-11578	169	33	,	,	PUNCT
ajfa-11578	169	34	were	be	AUX
ajfa-11578	169	35	not	not	PART
ajfa-11578	169	36	being	be	AUX
ajfa-11578	169	37	used	use	VERB
ajfa-11578	169	38	in	in	ADP
ajfa-11578	169	39	late	late	ADJ
ajfa-11578	169	40	qing	qing	PROPN
ajfa-11578	169	41	china	china	PROPN
ajfa-11578	169	42	.	.	PUNCT
ajfa-11578	169	43	’	'	PUNCT
ajfa-11578	170	1	…	…	PUNCT
ajfa-11578	170	2	note	note	VERB
ajfa-11578	170	3	2	2	NUM
ajfa-11578	170	4	.	.	PUNCT
ajfa-11578	171	1	the	the	DET
ajfa-11578	171	2	details	detail	NOUN
ajfa-11578	171	3	are	be	AUX
ajfa-11578	171	4	available	available	ADJ
ajfa-11578	171	5	in	in	ADP
ajfa-11578	171	6	the	the	DET
ajfa-11578	171	7	shanghai	shanghai	PROPN
ajfa-11578	171	8	stock	stock	PROPN
ajfa-11578	171	9	exchange	exchange	PROPN
ajfa-11578	171	10	fact	fact	NOUN
ajfa-11578	171	11	book	book	NOUN
ajfa-11578	171	12	2009	2009	NUM
ajfa-11578	171	13	.	.	PUNCT
ajfa-11578	172	1	note	note	VERB
ajfa-11578	172	2	3	3	NUM
ajfa-11578	172	3	.	.	PUNCT
ajfa-11578	173	1	the	the	DET
ajfa-11578	173	2	author	author	NOUN
ajfa-11578	173	3	stated	state	VERB
ajfa-11578	173	4	that	that	SCONJ
ajfa-11578	173	5	…	…	PUNCT
ajfa-11578	173	6	‘	'	PUNCT
ajfa-11578	173	7	due	due	ADP
ajfa-11578	173	8	to	to	ADP
ajfa-11578	173	9	the	the	DET
ajfa-11578	173	10	absence	absence	NOUN
ajfa-11578	173	11	of	of	ADP
ajfa-11578	173	12	liberal	liberal	ADJ
ajfa-11578	173	13	ownership	ownership	NOUN
ajfa-11578	173	14	ideology	ideology	NOUN
ajfa-11578	173	15	and	and	CCONJ
ajfa-11578	173	16	effective	effective	ADJ
ajfa-11578	173	17	institutional	institutional	ADJ
ajfa-11578	173	18	operation	operation	NOUN
ajfa-11578	173	19	,	,	PUNCT
ajfa-11578	173	20	china	china	PROPN
ajfa-11578	173	21	’s	’s	PART
ajfa-11578	173	22	stock	stock	NOUN
ajfa-11578	173	23	market	market	NOUN
ajfa-11578	173	24	is	be	AUX
ajfa-11578	173	25	suffering	suffer	VERB
ajfa-11578	173	26	from	from	ADP
ajfa-11578	173	27	over	over	ADV
ajfa-11578	173	28	-	-	PUNCT
ajfa-11578	173	29	reaching	reach	VERB
ajfa-11578	173	30	asian	asian	ADJ
ajfa-11578	173	31	journal	journal	NOUN
ajfa-11578	173	32	of	of	ADP
ajfa-11578	173	33	finance	finance	PROPN
ajfa-11578	173	34	&	&	CCONJ
ajfa-11578	173	35	accounting	accounting	PROPN
ajfa-11578	173	36	issn	issn	PROPN
ajfa-11578	173	37	1946	1946	NUM
ajfa-11578	173	38	-	-	PUNCT
ajfa-11578	173	39	052x	052x	PROPN
ajfa-11578	173	40	2017	2017	NUM
ajfa-11578	173	41	,	,	PUNCT
ajfa-11578	173	42	vol	vol	NOUN
ajfa-11578	173	43	.	.	NOUN
ajfa-11578	173	44	9	9	NUM
ajfa-11578	173	45	,	,	PUNCT
ajfa-11578	173	46	no	no	INTJ
ajfa-11578	173	47	.	.	NOUN
ajfa-11578	173	48	2	2	NUM
ajfa-11578	173	49	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11578	173	50	70	70	NUM
ajfa-11578	173	51	regulations	regulation	NOUN
ajfa-11578	173	52	,	,	PUNCT
ajfa-11578	173	53	under	under	NOUN
ajfa-11578	173	54	-	-	PUNCT
ajfa-11578	173	55	enforcement	enforcement	NOUN
ajfa-11578	173	56	of	of	ADP
ajfa-11578	173	57	laws	law	NOUN
ajfa-11578	173	58	,	,	PUNCT
ajfa-11578	173	59	a	a	DET
ajfa-11578	173	60	swaying	sway	VERB
ajfa-11578	173	61	regulatory	regulatory	ADJ
ajfa-11578	173	62	culture	culture	NOUN
ajfa-11578	173	63	,	,	PUNCT
ajfa-11578	173	64	massive	massive	ADJ
ajfa-11578	173	65	market	market	NOUN
ajfa-11578	173	66	manipulation	manipulation	NOUN
ajfa-11578	173	67	and	and	CCONJ
ajfa-11578	173	68	insider	insider	NOUN
ajfa-11578	173	69	trading	trading	NOUN
ajfa-11578	173	70	,	,	PUNCT
ajfa-11578	173	71	as	as	ADV
ajfa-11578	173	72	well	well	ADV
ajfa-11578	173	73	as	as	ADP
ajfa-11578	173	74	poor	poor	ADJ
ajfa-11578	173	75	corporate	corporate	ADJ
ajfa-11578	173	76	governance	governance	NOUN
ajfa-11578	173	77	and	and	CCONJ
ajfa-11578	173	78	little	little	ADJ
ajfa-11578	173	79	minority	minority	NOUN
ajfa-11578	173	80	investor	investor	NOUN
ajfa-11578	173	81	protection	protection	NOUN
ajfa-11578	173	82	–	–	PUNCT
ajfa-11578	173	83	with	with	ADP
ajfa-11578	173	84	the	the	DET
ajfa-11578	173	85	root	root	NOUN
ajfa-11578	173	86	of	of	ADP
ajfa-11578	173	87	all	all	DET
ajfa-11578	173	88	these	these	DET
ajfa-11578	173	89	problems	problem	NOUN
ajfa-11578	173	90	being	be	AUX
ajfa-11578	173	91	the	the	DET
ajfa-11578	173	92	soes	soe	NOUN
ajfa-11578	173	93	(	(	PUNCT
ajfa-11578	173	94	i.e.	i.e.	X
ajfa-11578	173	95	state	state	NOUN
ajfa-11578	173	96	-	-	PUNCT
ajfa-11578	173	97	owned	own	VERB
ajfa-11578	173	98	enterprises	enterprise	NOUN
ajfa-11578	173	99	)	)	PUNCT
ajfa-11578	173	100	.	.	PUNCT
ajfa-11578	174	1	the	the	DET
ajfa-11578	174	2	predominance	predominance	NOUN
ajfa-11578	174	3	of	of	ADP
ajfa-11578	174	4	state	state	NOUN
ajfa-11578	174	5	shareholders	shareholder	NOUN
ajfa-11578	174	6	in	in	ADP
ajfa-11578	174	7	listed	list	VERB
ajfa-11578	174	8	companies	company	NOUN
ajfa-11578	174	9	,	,	PUNCT
ajfa-11578	174	10	coupled	couple	VERB
ajfa-11578	174	11	with	with	ADP
ajfa-11578	174	12	an	an	DET
ajfa-11578	174	13	undefined	undefined	ADJ
ajfa-11578	174	14	role	role	NOUN
ajfa-11578	174	15	of	of	ADP
ajfa-11578	174	16	the	the	DET
ajfa-11578	174	17	state	state	NOUN
ajfa-11578	174	18	as	as	ADP
ajfa-11578	174	19	shareholder	shareholder	NOUN
ajfa-11578	174	20	and	and	CCONJ
ajfa-11578	174	21	regulatory	regulatory	ADJ
ajfa-11578	174	22	,	,	PUNCT
ajfa-11578	174	23	provide	provide	VERB
ajfa-11578	174	24	the	the	DET
ajfa-11578	174	25	source	source	NOUN
ajfa-11578	174	26	for	for	ADP
ajfa-11578	174	27	flaws	flaw	NOUN
ajfa-11578	174	28	in	in	ADP
ajfa-11578	174	29	the	the	DET
ajfa-11578	174	30	market	market	NOUN
ajfa-11578	174	31	–	–	PUNCT
ajfa-11578	174	32	and	and	CCONJ
ajfa-11578	174	33	with	with	ADP
ajfa-11578	174	34	these	these	DET
ajfa-11578	174	35	flaws	flaw	NOUN
ajfa-11578	174	36	,	,	PUNCT
ajfa-11578	174	37	china	china	PROPN
ajfa-11578	174	38	faces	face	VERB
ajfa-11578	174	39	difficulty	difficulty	NOUN
ajfa-11578	174	40	in	in	ADP
ajfa-11578	174	41	attracting	attract	VERB
ajfa-11578	174	42	international	international	ADJ
ajfa-11578	174	43	and	and	CCONJ
ajfa-11578	174	44	even	even	ADV
ajfa-11578	174	45	domestic	domestic	ADJ
ajfa-11578	174	46	investors	investor	NOUN
ajfa-11578	174	47	.	.	PUNCT
ajfa-11578	174	48	’	'	PUNCT
ajfa-11578	175	1	…	…	PUNCT
ajfa-11578	175	2	note	note	VERB
ajfa-11578	175	3	4	4	NUM
ajfa-11578	175	4	.	.	PUNCT
ajfa-11578	176	1	sir	sir	PROPN
ajfa-11578	176	2	david	david	PROPN
ajfa-11578	176	3	tweedie	tweedie	PROPN
ajfa-11578	176	4	stated	state	VERB
ajfa-11578	176	5	that	that	SCONJ
ajfa-11578	176	6	…	…	PUNCT
ajfa-11578	176	7	“	"	PUNCT
ajfa-11578	176	8	the	the	DET
ajfa-11578	176	9	new	new	ADJ
ajfa-11578	176	10	chinese	chinese	ADJ
ajfa-11578	176	11	standards	standard	NOUN
ajfa-11578	176	12	that	that	PRON
ajfa-11578	176	13	incorporate	incorporate	VERB
ajfa-11578	176	14	accounting	accounting	NOUN
ajfa-11578	176	15	principles	principle	NOUN
ajfa-11578	176	16	familiar	familiar	ADJ
ajfa-11578	176	17	to	to	ADP
ajfa-11578	176	18	investors	investor	NOUN
ajfa-11578	176	19	worldwide	worldwide	ADV
ajfa-11578	176	20	will	will	AUX
ajfa-11578	176	21	encourage	encourage	VERB
ajfa-11578	176	22	investor	investor	NOUN
ajfa-11578	176	23	confidence	confidence	NOUN
ajfa-11578	176	24	in	in	ADP
ajfa-11578	176	25	china	china	PROPN
ajfa-11578	176	26	’s	’s	PART
ajfa-11578	176	27	capital	capital	NOUN
ajfa-11578	176	28	markets	market	NOUN
ajfa-11578	176	29	and	and	CCONJ
ajfa-11578	176	30	financial	financial	ADJ
ajfa-11578	176	31	reporting	reporting	NOUN
ajfa-11578	176	32	and	and	CCONJ
ajfa-11578	176	33	will	will	AUX
ajfa-11578	176	34	be	be	AUX
ajfa-11578	176	35	an	an	DET
ajfa-11578	176	36	additional	additional	ADJ
ajfa-11578	176	37	spur	spur	NOUN
ajfa-11578	176	38	for	for	ADP
ajfa-11578	176	39	investment	investment	NOUN
ajfa-11578	176	40	from	from	ADP
ajfa-11578	176	41	both	both	CCONJ
ajfa-11578	176	42	domestic	domestic	ADJ
ajfa-11578	176	43	and	and	CCONJ
ajfa-11578	176	44	foreign	foreign	ADJ
ajfa-11578	176	45	sources	source	NOUN
ajfa-11578	176	46	of	of	ADP
ajfa-11578	176	47	capital	capital	NOUN
ajfa-11578	176	48	.	.	PUNCT
ajfa-11578	176	49	”	"	PUNCT
ajfa-11578	177	1	note	note	VERB
ajfa-11578	177	2	5	5	NUM
ajfa-11578	177	3	.	.	PUNCT
ajfa-11578	178	1	since	since	SCONJ
ajfa-11578	178	2	a	a	DET
ajfa-11578	178	3	-	-	PUNCT
ajfa-11578	178	4	share	share	NOUN
ajfa-11578	178	5	companies	company	NOUN
ajfa-11578	178	6	were	be	AUX
ajfa-11578	178	7	allowed	allow	VERB
ajfa-11578	178	8	to	to	PART
ajfa-11578	178	9	issue	issue	VERB
ajfa-11578	178	10	shares	share	NOUN
ajfa-11578	178	11	to	to	ADP
ajfa-11578	178	12	the	the	DET
ajfa-11578	178	13	local	local	ADJ
ajfa-11578	178	14	investors	investor	NOUN
ajfa-11578	178	15	only	only	ADV
ajfa-11578	178	16	,	,	PUNCT
ajfa-11578	178	17	fpi	fpi	PROPN
ajfa-11578	178	18	started	start	VERB
ajfa-11578	178	19	in	in	ADP
ajfa-11578	178	20	china	china	PROPN
ajfa-11578	178	21	after	after	ADP
ajfa-11578	178	22	the	the	DET
ajfa-11578	178	23	incorporation	incorporation	NOUN
ajfa-11578	178	24	of	of	ADP
ajfa-11578	178	25	b	b	NOUN
ajfa-11578	178	26	-	-	PUNCT
ajfa-11578	178	27	share	share	NOUN
ajfa-11578	178	28	companies	company	NOUN
ajfa-11578	178	29	.	.	PUNCT
ajfa-11578	179	1	note	note	VERB
ajfa-11578	179	2	6	6	NUM
ajfa-11578	179	3	.	.	PUNCT
ajfa-11578	180	1	the	the	DET
ajfa-11578	180	2	details	detail	NOUN
ajfa-11578	180	3	are	be	AUX
ajfa-11578	180	4	available	available	ADJ
ajfa-11578	180	5	in	in	ADP
ajfa-11578	180	6	the	the	DET
ajfa-11578	180	7	shanghai	shanghai	PROPN
ajfa-11578	180	8	stock	stock	PROPN
ajfa-11578	180	9	exchange	exchange	PROPN
ajfa-11578	180	10	fact	fact	NOUN
ajfa-11578	180	11	book	book	NOUN
ajfa-11578	180	12	2009	2009	NUM
ajfa-11578	180	13	.	.	PUNCT
ajfa-11578	181	1	note	note	VERB
ajfa-11578	181	2	7	7	NUM
ajfa-11578	181	3	.	.	PUNCT
ajfa-11578	182	1	the	the	DET
ajfa-11578	182	2	details	detail	NOUN
ajfa-11578	182	3	are	be	AUX
ajfa-11578	182	4	available	available	ADJ
ajfa-11578	182	5	in	in	ADP
ajfa-11578	182	6	the	the	DET
ajfa-11578	182	7	shenzhen	shenzhen	PROPN
ajfa-11578	182	8	stock	stock	PROPN
ajfa-11578	182	9	exchange	exchange	PROPN
ajfa-11578	182	10	fact	fact	NOUN
ajfa-11578	182	11	book	book	NOUN
ajfa-11578	182	12	2005	2005	NUM
ajfa-11578	182	13	.	.	PUNCT