id	sid	tid	token	lemma	pos
ajfa-11778	1	1	microsoft	microsoft	PROPN
ajfa-11778	1	2	word	word	NOUN
ajfa-11778	1	3	11778	11778	NUM
ajfa-11778	1	4	-	-	SYM
ajfa-11778	1	5	43273	43273	NUM
ajfa-11778	1	6	-	-	PUNCT
ajfa-11778	1	7	1	1	NUM
ajfa-11778	1	8	-	-	PUNCT
ajfa-11778	1	9	rv-1	rv-1	ADV
ajfa-11778	1	10	-	-	PUNCT
ajfa-11778	1	11	new	new	ADJ
ajfa-11778	1	12	asian	asian	ADJ
ajfa-11778	1	13	journal	journal	NOUN
ajfa-11778	1	14	of	of	ADP
ajfa-11778	1	15	finance	finance	PROPN
ajfa-11778	1	16	&	&	CCONJ
ajfa-11778	1	17	accounting	accounting	PROPN
ajfa-11778	1	18	issn	issn	PROPN
ajfa-11778	1	19	1946	1946	NUM
ajfa-11778	1	20	-	-	PUNCT
ajfa-11778	1	21	052x	052x	PROPN
ajfa-11778	1	22	2017	2017	NUM
ajfa-11778	1	23	,	,	PUNCT
ajfa-11778	1	24	vol	vol	NOUN
ajfa-11778	1	25	.	.	NOUN
ajfa-11778	1	26	9	9	NUM
ajfa-11778	1	27	,	,	PUNCT
ajfa-11778	1	28	no	no	INTJ
ajfa-11778	1	29	.	.	NOUN
ajfa-11778	1	30	2	2	NUM
ajfa-11778	1	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	1	32	71	71	NUM
ajfa-11778	1	33	firm	firm	ADJ
ajfa-11778	1	34	performance	performance	NOUN
ajfa-11778	1	35	and	and	CCONJ
ajfa-11778	1	36	corporate	corporate	ADJ
ajfa-11778	1	37	disclosure	disclosure	NOUN
ajfa-11778	1	38	level	level	NOUN
ajfa-11778	1	39	of	of	ADP
ajfa-11778	1	40	listed	list	VERB
ajfa-11778	1	41	companies	company	NOUN
ajfa-11778	1	42	in	in	ADP
ajfa-11778	1	43	nigeria	nigeria	PROPN
ajfa-11778	1	44	kennedy	kennedy	PROPN
ajfa-11778	1	45	prince	prince	PROPN
ajfa-11778	1	46	modugu	modugu	PROPN
ajfa-11778	1	47	,	,	PUNCT
ajfa-11778	1	48	phd	phd	NOUN
ajfa-11778	1	49	assistant	assistant	NOUN
ajfa-11778	1	50	professor	professor	PROPN
ajfa-11778	1	51	college	college	PROPN
ajfa-11778	1	52	of	of	ADP
ajfa-11778	1	53	financial	financial	ADJ
ajfa-11778	1	54	and	and	CCONJ
ajfa-11778	1	55	administrative	administrative	ADJ
ajfa-11778	1	56	sciences	sciences	PROPN
ajfa-11778	1	57	ama	ama	PROPN
ajfa-11778	1	58	international	international	ADJ
ajfa-11778	1	59	university	university	PROPN
ajfa-11778	1	60	,	,	PUNCT
ajfa-11778	1	61	bahrain	bahrain	PROPN
ajfa-11778	1	62	received	receive	VERB
ajfa-11778	1	63	:	:	PUNCT
ajfa-11778	1	64	july	july	PROPN
ajfa-11778	1	65	21	21	NUM
ajfa-11778	1	66	,	,	PUNCT
ajfa-11778	1	67	2017	2017	NUM
ajfa-11778	1	68	accepted	accept	VERB
ajfa-11778	1	69	:	:	PUNCT
ajfa-11778	1	70	sep	sep	PROPN
ajfa-11778	1	71	.	.	PROPN
ajfa-11778	1	72	20	20	NUM
ajfa-11778	1	73	,	,	PUNCT
ajfa-11778	1	74	2017	2017	NUM
ajfa-11778	1	75	published	publish	VERB
ajfa-11778	1	76	:	:	PUNCT
ajfa-11778	1	77	december	december	PROPN
ajfa-11778	1	78	1	1	NUM
ajfa-11778	1	79	,	,	PUNCT
ajfa-11778	1	80	2017	2017	NUM
ajfa-11778	1	81	doi:10.5296	doi:10.5296	NOUN
ajfa-11778	1	82	/	/	SYM
ajfa-11778	1	83	ajfa.v9i2.11778	ajfa.v9i2.11778	NUM
ajfa-11778	1	84	url	url	PROPN
ajfa-11778	1	85	:	:	PUNCT
ajfa-11778	1	86	https://doi.org/10.5296/ajfa.v9i2.11778	https://doi.org/10.5296/ajfa.v9i2.11778	PROPN
ajfa-11778	1	87	abstract	abstract	NOUN
ajfa-11778	1	88	the	the	DET
ajfa-11778	1	89	study	study	NOUN
ajfa-11778	1	90	investigates	investigate	VERB
ajfa-11778	1	91	the	the	DET
ajfa-11778	1	92	relationship	relationship	NOUN
ajfa-11778	1	93	between	between	ADP
ajfa-11778	1	94	firm	firm	ADJ
ajfa-11778	1	95	performance	performance	NOUN
ajfa-11778	1	96	(	(	PUNCT
ajfa-11778	1	97	proxied	proxie	VERB
ajfa-11778	1	98	by	by	ADP
ajfa-11778	1	99	profitability	profitability	NOUN
ajfa-11778	1	100	and	and	CCONJ
ajfa-11778	1	101	liquidity	liquidity	NOUN
ajfa-11778	1	102	)	)	PUNCT
ajfa-11778	1	103	and	and	CCONJ
ajfa-11778	1	104	corporate	corporate	ADJ
ajfa-11778	1	105	disclosure	disclosure	NOUN
ajfa-11778	1	106	in	in	ADP
ajfa-11778	1	107	nigerian	nigerian	ADJ
ajfa-11778	1	108	listed	list	VERB
ajfa-11778	1	109	firms	firm	NOUN
ajfa-11778	1	110	.	.	PUNCT
ajfa-11778	2	1	the	the	DET
ajfa-11778	2	2	data	datum	NOUN
ajfa-11778	2	3	used	use	VERB
ajfa-11778	2	4	in	in	ADP
ajfa-11778	2	5	the	the	DET
ajfa-11778	2	6	study	study	NOUN
ajfa-11778	2	7	were	be	AUX
ajfa-11778	2	8	obtained	obtain	VERB
ajfa-11778	2	9	from	from	ADP
ajfa-11778	2	10	the	the	DET
ajfa-11778	2	11	annual	annual	ADJ
ajfa-11778	2	12	reports	report	NOUN
ajfa-11778	2	13	of	of	ADP
ajfa-11778	2	14	60	60	NUM
ajfa-11778	2	15	companies	company	NOUN
ajfa-11778	2	16	listed	list	VERB
ajfa-11778	2	17	on	on	ADP
ajfa-11778	2	18	the	the	DET
ajfa-11778	2	19	nigerian	nigerian	ADJ
ajfa-11778	2	20	stock	stock	NOUN
ajfa-11778	2	21	exchange	exchange	NOUN
ajfa-11778	2	22	from	from	ADP
ajfa-11778	2	23	the	the	DET
ajfa-11778	2	24	various	various	ADJ
ajfa-11778	2	25	sectors	sector	NOUN
ajfa-11778	2	26	of	of	ADP
ajfa-11778	2	27	the	the	DET
ajfa-11778	2	28	country	country	NOUN
ajfa-11778	2	29	’s	’s	PART
ajfa-11778	2	30	economy	economy	NOUN
ajfa-11778	2	31	.	.	PUNCT
ajfa-11778	3	1	the	the	DET
ajfa-11778	3	2	study	study	NOUN
ajfa-11778	3	3	covers	cover	VERB
ajfa-11778	3	4	the	the	DET
ajfa-11778	3	5	post	post	ADJ
ajfa-11778	3	6	international	international	ADJ
ajfa-11778	3	7	financial	financial	ADJ
ajfa-11778	3	8	reporting	reporting	NOUN
ajfa-11778	3	9	standards	standard	NOUN
ajfa-11778	3	10	(	(	PUNCT
ajfa-11778	3	11	ifrss	ifrss	NOUN
ajfa-11778	3	12	)	)	PUNCT
ajfa-11778	3	13	adoption	adoption	NOUN
ajfa-11778	3	14	period	period	NOUN
ajfa-11778	3	15	of	of	ADP
ajfa-11778	3	16	three	three	NUM
ajfa-11778	3	17	years	year	NOUN
ajfa-11778	3	18	(	(	PUNCT
ajfa-11778	3	19	2012	2012	NUM
ajfa-11778	3	20	–	–	PUNCT
ajfa-11778	3	21	2014	2014	NUM
ajfa-11778	3	22	)	)	PUNCT
ajfa-11778	3	23	.	.	PUNCT
ajfa-11778	4	1	corporate	corporate	ADJ
ajfa-11778	4	2	disclosure	disclosure	NOUN
ajfa-11778	4	3	(	(	PUNCT
ajfa-11778	4	4	dependent	dependent	ADJ
ajfa-11778	4	5	variable	variable	NOUN
ajfa-11778	4	6	)	)	PUNCT
ajfa-11778	4	7	was	be	AUX
ajfa-11778	4	8	disaggregated	disaggregate	VERB
ajfa-11778	4	9	into	into	ADP
ajfa-11778	4	10	mandatory	mandatory	ADJ
ajfa-11778	4	11	,	,	PUNCT
ajfa-11778	4	12	voluntary	voluntary	ADJ
ajfa-11778	4	13	and	and	CCONJ
ajfa-11778	4	14	total	total	ADJ
ajfa-11778	4	15	disclosure	disclosure	NOUN
ajfa-11778	4	16	.	.	PUNCT
ajfa-11778	5	1	the	the	DET
ajfa-11778	5	2	data	datum	NOUN
ajfa-11778	5	3	were	be	AUX
ajfa-11778	5	4	analysed	analyse	VERB
ajfa-11778	5	5	using	use	VERB
ajfa-11778	5	6	both	both	CCONJ
ajfa-11778	5	7	descriptive	descriptive	ADJ
ajfa-11778	5	8	statistics	statistic	NOUN
ajfa-11778	5	9	and	and	CCONJ
ajfa-11778	5	10	the	the	DET
ajfa-11778	5	11	ordinary	ordinary	ADJ
ajfa-11778	5	12	least	least	ADJ
ajfa-11778	5	13	squares	square	NOUN
ajfa-11778	5	14	(	(	PUNCT
ajfa-11778	5	15	ols	ol	NOUN
ajfa-11778	5	16	)	)	PUNCT
ajfa-11778	5	17	regression	regression	NOUN
ajfa-11778	5	18	.	.	PUNCT
ajfa-11778	6	1	findings	finding	NOUN
ajfa-11778	6	2	from	from	ADP
ajfa-11778	6	3	the	the	DET
ajfa-11778	6	4	descriptive	descriptive	ADJ
ajfa-11778	6	5	statistics	statistic	NOUN
ajfa-11778	6	6	reveal	reveal	VERB
ajfa-11778	6	7	that	that	SCONJ
ajfa-11778	6	8	,	,	PUNCT
ajfa-11778	6	9	contrary	contrary	ADJ
ajfa-11778	6	10	to	to	ADP
ajfa-11778	6	11	prior	prior	ADJ
ajfa-11778	6	12	findings	finding	NOUN
ajfa-11778	6	13	,	,	PUNCT
ajfa-11778	6	14	there	there	PRON
ajfa-11778	6	15	is	be	VERB
ajfa-11778	6	16	a	a	DET
ajfa-11778	6	17	steady	steady	ADJ
ajfa-11778	6	18	improvement	improvement	NOUN
ajfa-11778	6	19	in	in	ADP
ajfa-11778	6	20	mandatory	mandatory	ADJ
ajfa-11778	6	21	disclosure	disclosure	NOUN
ajfa-11778	6	22	by	by	ADP
ajfa-11778	6	23	nigerian	nigerian	ADJ
ajfa-11778	6	24	companies	company	NOUN
ajfa-11778	6	25	since	since	SCONJ
ajfa-11778	6	26	the	the	DET
ajfa-11778	6	27	country	country	NOUN
ajfa-11778	6	28	’s	’s	PART
ajfa-11778	6	29	adoption	adoption	NOUN
ajfa-11778	6	30	of	of	ADP
ajfa-11778	6	31	ifrss	ifrss	PROPN
ajfa-11778	6	32	.	.	PUNCT
ajfa-11778	7	1	however	however	ADV
ajfa-11778	7	2	,	,	PUNCT
ajfa-11778	7	3	voluntary	voluntary	ADJ
ajfa-11778	7	4	disclosure	disclosure	NOUN
ajfa-11778	7	5	still	still	ADV
ajfa-11778	7	6	remains	remain	VERB
ajfa-11778	7	7	relatively	relatively	ADV
ajfa-11778	7	8	low	low	ADJ
ajfa-11778	7	9	.	.	PUNCT
ajfa-11778	8	1	the	the	DET
ajfa-11778	8	2	regression	regression	NOUN
ajfa-11778	8	3	results	result	NOUN
ajfa-11778	8	4	show	show	VERB
ajfa-11778	8	5	no	no	DET
ajfa-11778	8	6	significant	significant	ADJ
ajfa-11778	8	7	relationship	relationship	NOUN
ajfa-11778	8	8	between	between	ADP
ajfa-11778	8	9	profitability	profitability	NOUN
ajfa-11778	8	10	and	and	CCONJ
ajfa-11778	8	11	the	the	DET
ajfa-11778	8	12	three	three	NUM
ajfa-11778	8	13	components	component	NOUN
ajfa-11778	8	14	of	of	ADP
ajfa-11778	8	15	corporate	corporate	ADJ
ajfa-11778	8	16	disclosure	disclosure	NOUN
ajfa-11778	8	17	.	.	PUNCT
ajfa-11778	9	1	but	but	CCONJ
ajfa-11778	9	2	liquidity	liquidity	NOUN
ajfa-11778	9	3	shows	show	VERB
ajfa-11778	9	4	a	a	DET
ajfa-11778	9	5	significant	significant	ADJ
ajfa-11778	9	6	positive	positive	ADJ
ajfa-11778	9	7	relationship	relationship	NOUN
ajfa-11778	9	8	with	with	ADP
ajfa-11778	9	9	mandatory	mandatory	ADJ
ajfa-11778	9	10	and	and	CCONJ
ajfa-11778	9	11	total	total	ADJ
ajfa-11778	9	12	disclosure	disclosure	NOUN
ajfa-11778	9	13	.	.	PUNCT
ajfa-11778	10	1	the	the	DET
ajfa-11778	10	2	combined	combined	ADJ
ajfa-11778	10	3	effect	effect	NOUN
ajfa-11778	10	4	of	of	ADP
ajfa-11778	10	5	profitability	profitability	NOUN
ajfa-11778	10	6	and	and	CCONJ
ajfa-11778	10	7	liquidity	liquidity	NOUN
ajfa-11778	10	8	shows	show	VERB
ajfa-11778	10	9	no	no	DET
ajfa-11778	10	10	significant	significant	ADJ
ajfa-11778	10	11	relationship	relationship	NOUN
ajfa-11778	10	12	with	with	ADP
ajfa-11778	10	13	any	any	PRON
ajfa-11778	10	14	of	of	ADP
ajfa-11778	10	15	the	the	DET
ajfa-11778	10	16	components	component	NOUN
ajfa-11778	10	17	of	of	ADP
ajfa-11778	10	18	corporate	corporate	ADJ
ajfa-11778	10	19	disclosure	disclosure	NOUN
ajfa-11778	10	20	.	.	PUNCT
ajfa-11778	11	1	the	the	DET
ajfa-11778	11	2	findings	finding	NOUN
ajfa-11778	11	3	suggest	suggest	VERB
ajfa-11778	11	4	that	that	SCONJ
ajfa-11778	11	5	improved	improved	ADJ
ajfa-11778	11	6	performance	performance	NOUN
ajfa-11778	11	7	of	of	ADP
ajfa-11778	11	8	companies	company	NOUN
ajfa-11778	11	9	does	do	AUX
ajfa-11778	11	10	not	not	PART
ajfa-11778	11	11	necessarily	necessarily	ADV
ajfa-11778	11	12	induce	induce	VERB
ajfa-11778	11	13	them	they	PRON
ajfa-11778	11	14	to	to	PART
ajfa-11778	11	15	disclosure	disclosure	VERB
ajfa-11778	11	16	more	more	ADJ
ajfa-11778	11	17	information	information	NOUN
ajfa-11778	11	18	as	as	ADP
ajfa-11778	11	19	widely	widely	ADV
ajfa-11778	11	20	reported	report	VERB
ajfa-11778	11	21	by	by	ADP
ajfa-11778	11	22	previous	previous	ADJ
ajfa-11778	11	23	researchers	researcher	NOUN
ajfa-11778	11	24	.	.	PUNCT
ajfa-11778	12	1	these	these	DET
ajfa-11778	12	2	findings	finding	NOUN
ajfa-11778	12	3	notwithstanding	notwithstanding	ADV
ajfa-11778	12	4	,	,	PUNCT
ajfa-11778	12	5	the	the	DET
ajfa-11778	12	6	decision	decision	NOUN
ajfa-11778	12	7	to	to	PART
ajfa-11778	12	8	disclose	disclose	VERB
ajfa-11778	12	9	sufficiently	sufficiently	ADV
ajfa-11778	12	10	and	and	CCONJ
ajfa-11778	12	11	timely	timely	ADJ
ajfa-11778	12	12	must	must	AUX
ajfa-11778	12	13	be	be	AUX
ajfa-11778	12	14	accorded	accord	VERB
ajfa-11778	12	15	priority	priority	NOUN
ajfa-11778	12	16	attention	attention	NOUN
ajfa-11778	12	17	by	by	ADP
ajfa-11778	12	18	companies	company	NOUN
ajfa-11778	12	19	,	,	PUNCT
ajfa-11778	12	20	considering	consider	VERB
ajfa-11778	12	21	the	the	DET
ajfa-11778	12	22	critical	critical	ADJ
ajfa-11778	12	23	role	role	NOUN
ajfa-11778	12	24	of	of	ADP
ajfa-11778	12	25	adequate	adequate	ADJ
ajfa-11778	12	26	and	and	CCONJ
ajfa-11778	12	27	timely	timely	ADJ
ajfa-11778	12	28	information	information	NOUN
ajfa-11778	12	29	disclosure	disclosure	NOUN
ajfa-11778	12	30	in	in	ADP
ajfa-11778	12	31	the	the	DET
ajfa-11778	12	32	global	global	ADJ
ajfa-11778	12	33	marketplace	marketplace	NOUN
ajfa-11778	12	34	.	.	PUNCT
ajfa-11778	13	1	keywords	keyword	NOUN
ajfa-11778	13	2	:	:	PUNCT
ajfa-11778	13	3	firm	firm	ADJ
ajfa-11778	13	4	performance	performance	NOUN
ajfa-11778	13	5	,	,	PUNCT
ajfa-11778	13	6	corporate	corporate	ADJ
ajfa-11778	13	7	disclosure	disclosure	NOUN
ajfa-11778	13	8	,	,	PUNCT
ajfa-11778	13	9	profitability	profitability	NOUN
ajfa-11778	13	10	,	,	PUNCT
ajfa-11778	13	11	liquidity	liquidity	NOUN
ajfa-11778	13	12	,	,	PUNCT
ajfa-11778	13	13	ifrs	ifrs	PROPN
ajfa-11778	13	14	asian	asian	PROPN
ajfa-11778	13	15	journal	journal	PROPN
ajfa-11778	13	16	of	of	ADP
ajfa-11778	13	17	finance	finance	PROPN
ajfa-11778	13	18	&	&	CCONJ
ajfa-11778	13	19	accounting	accounting	PROPN
ajfa-11778	13	20	issn	issn	PROPN
ajfa-11778	13	21	1946	1946	NUM
ajfa-11778	13	22	-	-	PUNCT
ajfa-11778	13	23	052x	052x	PROPN
ajfa-11778	13	24	2017	2017	NUM
ajfa-11778	13	25	,	,	PUNCT
ajfa-11778	13	26	vol	vol	NOUN
ajfa-11778	13	27	.	.	NOUN
ajfa-11778	13	28	9	9	NUM
ajfa-11778	13	29	,	,	PUNCT
ajfa-11778	13	30	no	no	INTJ
ajfa-11778	13	31	.	.	NOUN
ajfa-11778	13	32	2	2	NUM
ajfa-11778	13	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	13	34	72	72	NUM
ajfa-11778	13	35	introduction	introduction	NOUN
ajfa-11778	13	36	annual	annual	ADJ
ajfa-11778	13	37	reports	report	NOUN
ajfa-11778	13	38	and	and	CCONJ
ajfa-11778	13	39	accounts	account	NOUN
ajfa-11778	13	40	of	of	ADP
ajfa-11778	13	41	corporate	corporate	ADJ
ajfa-11778	13	42	organisations	organisation	NOUN
ajfa-11778	13	43	are	be	AUX
ajfa-11778	13	44	the	the	DET
ajfa-11778	13	45	vehicles	vehicle	NOUN
ajfa-11778	13	46	for	for	ADP
ajfa-11778	13	47	communicating	communicate	VERB
ajfa-11778	13	48	useful	useful	ADJ
ajfa-11778	13	49	economic	economic	ADJ
ajfa-11778	13	50	information	information	NOUN
ajfa-11778	13	51	about	about	ADP
ajfa-11778	13	52	the	the	DET
ajfa-11778	13	53	operations	operation	NOUN
ajfa-11778	13	54	of	of	ADP
ajfa-11778	13	55	companies	company	NOUN
ajfa-11778	13	56	to	to	PART
ajfa-11778	13	57	diverse	diverse	VERB
ajfa-11778	13	58	users	user	NOUN
ajfa-11778	13	59	.	.	PUNCT
ajfa-11778	14	1	these	these	DET
ajfa-11778	14	2	users	user	NOUN
ajfa-11778	14	3	include	include	VERB
ajfa-11778	14	4	shareholders	shareholder	NOUN
ajfa-11778	14	5	,	,	PUNCT
ajfa-11778	14	6	management	management	NOUN
ajfa-11778	14	7	,	,	PUNCT
ajfa-11778	14	8	employees	employee	NOUN
ajfa-11778	14	9	,	,	PUNCT
ajfa-11778	14	10	suppliers	supplier	NOUN
ajfa-11778	14	11	,	,	PUNCT
ajfa-11778	14	12	creditors	creditor	NOUN
ajfa-11778	14	13	,	,	PUNCT
ajfa-11778	14	14	financial	financial	ADJ
ajfa-11778	14	15	analysts	analyst	NOUN
ajfa-11778	14	16	,	,	PUNCT
ajfa-11778	14	17	labour	labour	ADJ
ajfa-11778	14	18	unions	union	NOUN
ajfa-11778	14	19	,	,	PUNCT
ajfa-11778	14	20	stockbrokers	stockbroker	NOUN
ajfa-11778	14	21	,	,	PUNCT
ajfa-11778	14	22	regulators	regulator	NOUN
ajfa-11778	14	23	,	,	PUNCT
ajfa-11778	14	24	government	government	NOUN
ajfa-11778	14	25	agencies	agency	NOUN
ajfa-11778	14	26	and	and	CCONJ
ajfa-11778	14	27	the	the	DET
ajfa-11778	14	28	public	public	NOUN
ajfa-11778	14	29	.	.	PUNCT
ajfa-11778	15	1	these	these	DET
ajfa-11778	15	2	users	user	NOUN
ajfa-11778	15	3	rely	rely	VERB
ajfa-11778	15	4	on	on	ADP
ajfa-11778	15	5	published	publish	VERB
ajfa-11778	15	6	financial	financial	ADJ
ajfa-11778	15	7	and	and	CCONJ
ajfa-11778	15	8	non	non	ADJ
ajfa-11778	15	9	-	-	ADJ
ajfa-11778	15	10	financial	financial	ADJ
ajfa-11778	15	11	reports	report	NOUN
ajfa-11778	15	12	of	of	ADP
ajfa-11778	15	13	corporate	corporate	ADJ
ajfa-11778	15	14	organisations	organisation	NOUN
ajfa-11778	15	15	to	to	PART
ajfa-11778	15	16	make	make	VERB
ajfa-11778	15	17	informed	informed	ADJ
ajfa-11778	15	18	decisions	decision	NOUN
ajfa-11778	15	19	.	.	PUNCT
ajfa-11778	16	1	it	it	PRON
ajfa-11778	16	2	therefore	therefore	ADV
ajfa-11778	16	3	connotes	connote	VERB
ajfa-11778	16	4	that	that	SCONJ
ajfa-11778	16	5	the	the	DET
ajfa-11778	16	6	quality	quality	NOUN
ajfa-11778	16	7	of	of	ADP
ajfa-11778	16	8	decisions	decision	NOUN
ajfa-11778	16	9	made	make	VERB
ajfa-11778	16	10	by	by	ADP
ajfa-11778	16	11	users	user	NOUN
ajfa-11778	16	12	depends	depend	VERB
ajfa-11778	16	13	largely	largely	ADV
ajfa-11778	16	14	on	on	ADP
ajfa-11778	16	15	the	the	DET
ajfa-11778	16	16	quality	quality	NOUN
ajfa-11778	16	17	and	and	CCONJ
ajfa-11778	16	18	quantity	quantity	NOUN
ajfa-11778	16	19	of	of	ADP
ajfa-11778	16	20	available	available	ADJ
ajfa-11778	16	21	information	information	NOUN
ajfa-11778	16	22	.	.	PUNCT
ajfa-11778	17	1	the	the	DET
ajfa-11778	17	2	last	last	ADJ
ajfa-11778	17	3	two	two	NUM
ajfa-11778	17	4	decades	decade	NOUN
ajfa-11778	17	5	witnessed	witness	VERB
ajfa-11778	17	6	large	large	ADJ
ajfa-11778	17	7	-	-	PUNCT
ajfa-11778	17	8	scale	scale	NOUN
ajfa-11778	17	9	corporate	corporate	ADJ
ajfa-11778	17	10	scandals	scandal	NOUN
ajfa-11778	17	11	,	,	PUNCT
ajfa-11778	17	12	majority	majority	NOUN
ajfa-11778	17	13	of	of	ADP
ajfa-11778	17	14	which	which	PRON
ajfa-11778	17	15	are	be	AUX
ajfa-11778	17	16	attributable	attributable	ADJ
ajfa-11778	17	17	to	to	ADP
ajfa-11778	17	18	either	either	CCONJ
ajfa-11778	17	19	non	non	ADJ
ajfa-11778	17	20	-	-	NOUN
ajfa-11778	17	21	disclosure	disclosure	NOUN
ajfa-11778	17	22	or	or	CCONJ
ajfa-11778	17	23	under	under	NOUN
ajfa-11778	17	24	-	-	PUNCT
ajfa-11778	17	25	disclosure	disclosure	NOUN
ajfa-11778	17	26	of	of	ADP
ajfa-11778	17	27	actual	actual	ADJ
ajfa-11778	17	28	operations	operation	NOUN
ajfa-11778	17	29	of	of	ADP
ajfa-11778	17	30	corporate	corporate	ADJ
ajfa-11778	17	31	establishments	establishment	NOUN
ajfa-11778	17	32	.	.	PUNCT
ajfa-11778	18	1	in	in	ADP
ajfa-11778	18	2	the	the	DET
ajfa-11778	18	3	us	us	PROPN
ajfa-11778	18	4	for	for	ADP
ajfa-11778	18	5	example	example	NOUN
ajfa-11778	18	6	,	,	PUNCT
ajfa-11778	18	7	the	the	DET
ajfa-11778	18	8	enron	enron	PROPN
ajfa-11778	18	9	debacle	debacle	NOUN
ajfa-11778	18	10	raised	raise	VERB
ajfa-11778	18	11	a	a	DET
ajfa-11778	18	12	retinue	retinue	NOUN
ajfa-11778	18	13	of	of	ADP
ajfa-11778	18	14	questions	question	NOUN
ajfa-11778	18	15	on	on	ADP
ajfa-11778	18	16	the	the	DET
ajfa-11778	18	17	transparency	transparency	NOUN
ajfa-11778	18	18	of	of	ADP
ajfa-11778	18	19	corporate	corporate	ADJ
ajfa-11778	18	20	disclosure	disclosure	NOUN
ajfa-11778	18	21	.	.	PUNCT
ajfa-11778	19	1	in	in	ADP
ajfa-11778	19	2	the	the	DET
ajfa-11778	19	3	wake	wake	NOUN
ajfa-11778	19	4	of	of	ADP
ajfa-11778	19	5	this	this	DET
ajfa-11778	19	6	debacle	debacle	NOUN
ajfa-11778	19	7	,	,	PUNCT
ajfa-11778	19	8	a	a	DET
ajfa-11778	19	9	plethora	plethora	NOUN
ajfa-11778	19	10	of	of	ADP
ajfa-11778	19	11	reforms	reform	NOUN
ajfa-11778	19	12	were	be	AUX
ajfa-11778	19	13	promulgated	promulgate	VERB
ajfa-11778	19	14	by	by	ADP
ajfa-11778	19	15	the	the	DET
ajfa-11778	19	16	us	us	PROPN
ajfa-11778	19	17	government	government	NOUN
ajfa-11778	19	18	to	to	PART
ajfa-11778	19	19	strengthen	strengthen	VERB
ajfa-11778	19	20	corporate	corporate	ADJ
ajfa-11778	19	21	governance	governance	NOUN
ajfa-11778	19	22	practices	practice	NOUN
ajfa-11778	19	23	in	in	ADP
ajfa-11778	19	24	general	general	ADJ
ajfa-11778	19	25	and	and	CCONJ
ajfa-11778	19	26	corporate	corporate	ADJ
ajfa-11778	19	27	disclosure	disclosure	NOUN
ajfa-11778	19	28	in	in	ADP
ajfa-11778	19	29	particular	particular	ADJ
ajfa-11778	19	30	.	.	PUNCT
ajfa-11778	20	1	whereas	whereas	SCONJ
ajfa-11778	20	2	developed	develop	VERB
ajfa-11778	20	3	economies	economy	NOUN
ajfa-11778	20	4	have	have	AUX
ajfa-11778	20	5	made	make	VERB
ajfa-11778	20	6	efforts	effort	NOUN
ajfa-11778	20	7	to	to	PART
ajfa-11778	20	8	improve	improve	VERB
ajfa-11778	20	9	the	the	DET
ajfa-11778	20	10	quality	quality	NOUN
ajfa-11778	20	11	of	of	ADP
ajfa-11778	20	12	corporate	corporate	ADJ
ajfa-11778	20	13	disclosure	disclosure	NOUN
ajfa-11778	20	14	through	through	ADP
ajfa-11778	20	15	the	the	DET
ajfa-11778	20	16	establishment	establishment	NOUN
ajfa-11778	20	17	of	of	ADP
ajfa-11778	20	18	virile	virile	NOUN
ajfa-11778	20	19	institutions	institution	NOUN
ajfa-11778	20	20	saddled	saddle	VERB
ajfa-11778	20	21	with	with	ADP
ajfa-11778	20	22	the	the	DET
ajfa-11778	20	23	responsibility	responsibility	NOUN
ajfa-11778	20	24	of	of	ADP
ajfa-11778	20	25	corporate	corporate	ADJ
ajfa-11778	20	26	reporting	reporting	NOUN
ajfa-11778	20	27	transparency	transparency	NOUN
ajfa-11778	20	28	,	,	PUNCT
ajfa-11778	20	29	most	most	ADJ
ajfa-11778	20	30	developing	develop	VERB
ajfa-11778	20	31	countries	country	NOUN
ajfa-11778	20	32	still	still	ADV
ajfa-11778	20	33	lag	lag	VERB
ajfa-11778	20	34	behind	behind	ADV
ajfa-11778	20	35	in	in	ADP
ajfa-11778	20	36	this	this	DET
ajfa-11778	20	37	drive	drive	NOUN
ajfa-11778	20	38	.	.	PUNCT
ajfa-11778	21	1	if	if	SCONJ
ajfa-11778	21	2	the	the	DET
ajfa-11778	21	3	former	former	ADJ
ajfa-11778	21	4	with	with	ADP
ajfa-11778	21	5	stronger	strong	ADJ
ajfa-11778	21	6	institutions	institution	NOUN
ajfa-11778	21	7	and	and	CCONJ
ajfa-11778	21	8	technological	technological	ADJ
ajfa-11778	21	9	advancement	advancement	NOUN
ajfa-11778	21	10	still	still	ADV
ajfa-11778	21	11	record	record	VERB
ajfa-11778	21	12	incidences	incidence	NOUN
ajfa-11778	21	13	of	of	ADP
ajfa-11778	21	14	poor	poor	ADJ
ajfa-11778	21	15	disclosures	disclosure	NOUN
ajfa-11778	21	16	,	,	PUNCT
ajfa-11778	21	17	it	it	PRON
ajfa-11778	21	18	suggests	suggest	VERB
ajfa-11778	21	19	that	that	SCONJ
ajfa-11778	21	20	the	the	DET
ajfa-11778	21	21	latter	latter	ADJ
ajfa-11778	21	22	with	with	ADP
ajfa-11778	21	23	weak	weak	ADJ
ajfa-11778	21	24	institutions	institution	NOUN
ajfa-11778	21	25	and	and	CCONJ
ajfa-11778	21	26	emerging	emerge	VERB
ajfa-11778	21	27	business	business	NOUN
ajfa-11778	21	28	environment	environment	NOUN
ajfa-11778	21	29	may	may	AUX
ajfa-11778	21	30	be	be	AUX
ajfa-11778	21	31	worse	bad	ADJ
ajfa-11778	21	32	.	.	PUNCT
ajfa-11778	22	1	for	for	ADP
ajfa-11778	22	2	example	example	NOUN
ajfa-11778	22	3	,	,	PUNCT
ajfa-11778	22	4	nigeria	nigeria	PROPN
ajfa-11778	22	5	has	have	AUX
ajfa-11778	22	6	been	be	AUX
ajfa-11778	22	7	reputed	repute	VERB
ajfa-11778	22	8	for	for	ADP
ajfa-11778	22	9	low	low	ADJ
ajfa-11778	22	10	-	-	PUNCT
ajfa-11778	22	11	quality	quality	NOUN
ajfa-11778	22	12	financial	financial	ADJ
ajfa-11778	22	13	reporting	reporting	NOUN
ajfa-11778	22	14	occasioned	occasion	VERB
ajfa-11778	22	15	by	by	ADP
ajfa-11778	22	16	poor	poor	ADJ
ajfa-11778	22	17	accounting	accounting	NOUN
ajfa-11778	22	18	system	system	NOUN
ajfa-11778	22	19	and	and	CCONJ
ajfa-11778	22	20	weak	weak	ADJ
ajfa-11778	22	21	corporate	corporate	ADJ
ajfa-11778	22	22	governance	governance	NOUN
ajfa-11778	22	23	institutions	institution	NOUN
ajfa-11778	22	24	(	(	PUNCT
ajfa-11778	22	25	okike	okike	ADJ
ajfa-11778	22	26	,	,	PUNCT
ajfa-11778	22	27	adegbite	adegbite	ADJ
ajfa-11778	22	28	,	,	PUNCT
ajfa-11778	22	29	nakpodia	nakpodia	PROPN
ajfa-11778	22	30	,	,	PUNCT
ajfa-11778	22	31	&	&	CCONJ
ajfa-11778	22	32	adegbite	adegbite	ADJ
ajfa-11778	22	33	,	,	PUNCT
ajfa-11778	22	34	2015	2015	NUM
ajfa-11778	22	35	)	)	PUNCT
ajfa-11778	22	36	.	.	PUNCT
ajfa-11778	23	1	over	over	ADP
ajfa-11778	23	2	time	time	NOUN
ajfa-11778	23	3	,	,	PUNCT
ajfa-11778	23	4	financial	financial	ADJ
ajfa-11778	23	5	reports	report	NOUN
ajfa-11778	23	6	in	in	ADP
ajfa-11778	23	7	nigeria	nigeria	PROPN
ajfa-11778	23	8	have	have	AUX
ajfa-11778	23	9	been	be	AUX
ajfa-11778	23	10	found	find	VERB
ajfa-11778	23	11	to	to	PART
ajfa-11778	23	12	be	be	AUX
ajfa-11778	23	13	deficient	deficient	ADJ
ajfa-11778	23	14	(	(	PUNCT
ajfa-11778	23	15	wallace	wallace	NOUN
ajfa-11778	23	16	,	,	PUNCT
ajfa-11778	23	17	1988	1988	NUM
ajfa-11778	23	18	;	;	PUNCT
ajfa-11778	23	19	adeyemi	adeyemi	ADV
ajfa-11778	23	20	,	,	PUNCT
ajfa-11778	23	21	2006	2006	NUM
ajfa-11778	23	22	;	;	PUNCT
ajfa-11778	23	23	nweke	nweke	ADJ
ajfa-11778	23	24	,	,	PUNCT
ajfa-11778	23	25	2009	2009	NUM
ajfa-11778	23	26	)	)	PUNCT
ajfa-11778	23	27	in	in	SCONJ
ajfa-11778	23	28	that	that	SCONJ
ajfa-11778	23	29	they	they	PRON
ajfa-11778	23	30	lack	lack	VERB
ajfa-11778	23	31	vital	vital	ADJ
ajfa-11778	23	32	information	information	NOUN
ajfa-11778	23	33	that	that	PRON
ajfa-11778	23	34	will	will	AUX
ajfa-11778	23	35	enable	enable	VERB
ajfa-11778	23	36	stakeholders	stakeholder	NOUN
ajfa-11778	23	37	to	to	PART
ajfa-11778	23	38	make	make	VERB
ajfa-11778	23	39	informed	informed	ADJ
ajfa-11778	23	40	decisions	decision	NOUN
ajfa-11778	23	41	.	.	PUNCT
ajfa-11778	24	1	it	it	PRON
ajfa-11778	24	2	is	be	AUX
ajfa-11778	24	3	therefore	therefore	ADV
ajfa-11778	24	4	imperative	imperative	ADJ
ajfa-11778	24	5	to	to	PART
ajfa-11778	24	6	further	far	ADV
ajfa-11778	24	7	investigate	investigate	VERB
ajfa-11778	24	8	the	the	DET
ajfa-11778	24	9	compliance	compliance	NOUN
ajfa-11778	24	10	level	level	NOUN
ajfa-11778	24	11	of	of	ADP
ajfa-11778	24	12	nigerian	nigerian	ADJ
ajfa-11778	24	13	companies	company	NOUN
ajfa-11778	24	14	with	with	ADP
ajfa-11778	24	15	the	the	DET
ajfa-11778	24	16	corporate	corporate	ADJ
ajfa-11778	24	17	disclosure	disclosure	NOUN
ajfa-11778	24	18	requirements	requirement	NOUN
ajfa-11778	24	19	in	in	ADP
ajfa-11778	24	20	nigeria	nigeria	PROPN
ajfa-11778	24	21	following	follow	VERB
ajfa-11778	24	22	the	the	DET
ajfa-11778	24	23	adoption	adoption	NOUN
ajfa-11778	24	24	of	of	ADP
ajfa-11778	24	25	the	the	DET
ajfa-11778	24	26	international	international	ADJ
ajfa-11778	24	27	financial	financial	ADJ
ajfa-11778	24	28	reporting	reporting	NOUN
ajfa-11778	24	29	standards	standard	NOUN
ajfa-11778	24	30	(	(	PUNCT
ajfa-11778	24	31	ifrs	ifrs	NOUN
ajfa-11778	24	32	)	)	PUNCT
ajfa-11778	24	33	.	.	PUNCT
ajfa-11778	25	1	this	this	PRON
ajfa-11778	25	2	is	be	AUX
ajfa-11778	25	3	with	with	ADP
ajfa-11778	25	4	a	a	DET
ajfa-11778	25	5	view	view	NOUN
ajfa-11778	25	6	to	to	ADP
ajfa-11778	25	7	understanding	understand	VERB
ajfa-11778	25	8	the	the	DET
ajfa-11778	25	9	nigerian	nigerian	ADJ
ajfa-11778	25	10	financial	financial	ADJ
ajfa-11778	25	11	reporting	reporting	NOUN
ajfa-11778	25	12	environment	environment	NOUN
ajfa-11778	25	13	and	and	CCONJ
ajfa-11778	25	14	identify	identify	VERB
ajfa-11778	25	15	the	the	DET
ajfa-11778	25	16	information	information	NOUN
ajfa-11778	25	17	needs	need	NOUN
ajfa-11778	25	18	of	of	ADP
ajfa-11778	25	19	the	the	DET
ajfa-11778	25	20	diverse	diverse	ADJ
ajfa-11778	25	21	users	user	NOUN
ajfa-11778	25	22	in	in	ADP
ajfa-11778	25	23	orders	order	NOUN
ajfa-11778	25	24	to	to	PART
ajfa-11778	25	25	adequately	adequately	ADV
ajfa-11778	25	26	provide	provide	VERB
ajfa-11778	25	27	them	they	PRON
ajfa-11778	25	28	with	with	ADP
ajfa-11778	25	29	the	the	DET
ajfa-11778	25	30	appropriate	appropriate	ADJ
ajfa-11778	25	31	mix	mix	NOUN
ajfa-11778	25	32	of	of	ADP
ajfa-11778	25	33	accounting	accounting	NOUN
ajfa-11778	25	34	information	information	NOUN
ajfa-11778	25	35	.	.	PUNCT
ajfa-11778	26	1	despite	despite	SCONJ
ajfa-11778	26	2	the	the	DET
ajfa-11778	26	3	collective	collective	ADJ
ajfa-11778	26	4	efforts	effort	NOUN
ajfa-11778	26	5	of	of	ADP
ajfa-11778	26	6	the	the	DET
ajfa-11778	26	7	international	international	ADJ
ajfa-11778	26	8	accounting	accounting	NOUN
ajfa-11778	26	9	standards	standard	NOUN
ajfa-11778	26	10	board	board	NOUN
ajfa-11778	26	11	(	(	PUNCT
ajfa-11778	26	12	iasb	iasb	PROPN
ajfa-11778	26	13	)	)	PUNCT
ajfa-11778	26	14	and	and	CCONJ
ajfa-11778	26	15	the	the	DET
ajfa-11778	26	16	global	global	ADJ
ajfa-11778	26	17	financial	financial	ADJ
ajfa-11778	26	18	community	community	NOUN
ajfa-11778	26	19	to	to	PART
ajfa-11778	26	20	improve	improve	VERB
ajfa-11778	26	21	the	the	DET
ajfa-11778	26	22	quality	quality	NOUN
ajfa-11778	26	23	of	of	ADP
ajfa-11778	26	24	corporate	corporate	ADJ
ajfa-11778	26	25	reporting	reporting	NOUN
ajfa-11778	26	26	which	which	PRON
ajfa-11778	26	27	led	lead	VERB
ajfa-11778	26	28	to	to	ADP
ajfa-11778	26	29	the	the	DET
ajfa-11778	26	30	introduction	introduction	NOUN
ajfa-11778	26	31	of	of	ADP
ajfa-11778	26	32	ifrs	ifrs	PROPN
ajfa-11778	26	33	and	and	CCONJ
ajfa-11778	26	34	its	its	PRON
ajfa-11778	26	35	subsequent	subsequent	ADJ
ajfa-11778	26	36	adoption	adoption	NOUN
ajfa-11778	26	37	by	by	ADP
ajfa-11778	26	38	a	a	DET
ajfa-11778	26	39	significant	significant	ADJ
ajfa-11778	26	40	number	number	NOUN
ajfa-11778	26	41	of	of	ADP
ajfa-11778	26	42	companies	company	NOUN
ajfa-11778	26	43	,	,	PUNCT
ajfa-11778	26	44	the	the	DET
ajfa-11778	26	45	abuse	abuse	NOUN
ajfa-11778	26	46	of	of	ADP
ajfa-11778	26	47	corporate	corporate	ADJ
ajfa-11778	26	48	reporting	reporting	NOUN
ajfa-11778	26	49	remains	remain	VERB
ajfa-11778	26	50	unabated	unabated	ADJ
ajfa-11778	26	51	across	across	ADP
ajfa-11778	26	52	the	the	DET
ajfa-11778	26	53	globe	globe	NOUN
ajfa-11778	26	54	(	(	PUNCT
ajfa-11778	26	55	okunbor	okunbor	NOUN
ajfa-11778	26	56	,	,	PUNCT
ajfa-11778	26	57	2016	2016	NUM
ajfa-11778	26	58	)	)	PUNCT
ajfa-11778	26	59	.	.	PUNCT
ajfa-11778	27	1	recent	recent	ADJ
ajfa-11778	27	2	evidence	evidence	NOUN
ajfa-11778	27	3	of	of	ADP
ajfa-11778	27	4	the	the	DET
ajfa-11778	27	5	prevalence	prevalence	NOUN
ajfa-11778	27	6	of	of	ADP
ajfa-11778	27	7	serious	serious	ADJ
ajfa-11778	27	8	accounting	accounting	NOUN
ajfa-11778	27	9	and	and	CCONJ
ajfa-11778	27	10	reporting	reporting	NOUN
ajfa-11778	27	11	fraud	fraud	NOUN
ajfa-11778	27	12	include	include	VERB
ajfa-11778	27	13	bes	bes	PROPN
ajfa-11778	27	14	2014	2014	NUM
ajfa-11778	27	15	scandal	scandal	NOUN
ajfa-11778	27	16	in	in	ADP
ajfa-11778	27	17	which	which	PRON
ajfa-11778	27	18	the	the	DET
ajfa-11778	27	19	giant	giant	ADJ
ajfa-11778	27	20	portuguese	portuguese	ADJ
ajfa-11778	27	21	bank	bank	PROPN
ajfa-11778	27	22	made	make	VERB
ajfa-11778	27	23	a	a	DET
ajfa-11778	27	24	loss	loss	NOUN
ajfa-11778	27	25	of	of	ADP
ajfa-11778	27	26	€	€	SYM
ajfa-11778	27	27	3.6bn	3.6bn	NUM
ajfa-11778	27	28	leading	lead	VERB
ajfa-11778	27	29	to	to	ADP
ajfa-11778	27	30	the	the	DET
ajfa-11778	27	31	revocation	revocation	NOUN
ajfa-11778	27	32	of	of	ADP
ajfa-11778	27	33	its	its	PRON
ajfa-11778	27	34	operating	operate	VERB
ajfa-11778	27	35	license	license	NOUN
ajfa-11778	27	36	on	on	ADP
ajfa-11778	27	37	account	account	NOUN
ajfa-11778	27	38	of	of	ADP
ajfa-11778	27	39	serious	serious	ADJ
ajfa-11778	27	40	misrepresentation	misrepresentation	NOUN
ajfa-11778	27	41	and	and	CCONJ
ajfa-11778	27	42	deliberate	deliberate	VERB
ajfa-11778	27	43	concealment	concealment	NOUN
ajfa-11778	27	44	of	of	ADP
ajfa-11778	27	45	the	the	DET
ajfa-11778	27	46	bank	bank	NOUN
ajfa-11778	27	47	’s	’s	PART
ajfa-11778	27	48	information	information	NOUN
ajfa-11778	27	49	by	by	ADP
ajfa-11778	27	50	the	the	DET
ajfa-11778	27	51	directors	director	NOUN
ajfa-11778	27	52	.	.	PUNCT
ajfa-11778	28	1	also	also	ADV
ajfa-11778	28	2	the	the	DET
ajfa-11778	28	3	ceo	ceo	PROPN
ajfa-11778	28	4	of	of	ADP
ajfa-11778	28	5	toshiba	toshiba	PROPN
ajfa-11778	28	6	,	,	PUNCT
ajfa-11778	28	7	a	a	DET
ajfa-11778	28	8	japanese	japanese	ADJ
ajfa-11778	28	9	company	company	NOUN
ajfa-11778	28	10	,	,	PUNCT
ajfa-11778	28	11	hisao	hisao	PROPN
ajfa-11778	28	12	tanaka	tanaka	PROPN
ajfa-11778	28	13	resigned	resign	VERB
ajfa-11778	28	14	alongside	alongside	ADP
ajfa-11778	28	15	other	other	ADJ
ajfa-11778	28	16	seven	seven	NUM
ajfa-11778	28	17	senior	senior	ADJ
ajfa-11778	28	18	officers	officer	NOUN
ajfa-11778	28	19	in	in	ADP
ajfa-11778	28	20	2015	2015	NUM
ajfa-11778	28	21	,	,	PUNCT
ajfa-11778	28	22	after	after	SCONJ
ajfa-11778	28	23	an	an	DET
ajfa-11778	28	24	independent	independent	ADJ
ajfa-11778	28	25	inquiry	inquiry	NOUN
ajfa-11778	28	26	revealed	reveal	VERB
ajfa-11778	28	27	that	that	SCONJ
ajfa-11778	28	28	the	the	DET
ajfa-11778	28	29	ceo	ceo	NOUN
ajfa-11778	28	30	had	have	AUX
ajfa-11778	28	31	been	be	AUX
ajfa-11778	28	32	aware	aware	ADJ
ajfa-11778	28	33	that	that	SCONJ
ajfa-11778	28	34	the	the	DET
ajfa-11778	28	35	company	company	NOUN
ajfa-11778	28	36	had	have	AUX
ajfa-11778	28	37	inflated	inflate	VERB
ajfa-11778	28	38	its	its	PRON
ajfa-11778	28	39	profits	profit	NOUN
ajfa-11778	28	40	by	by	ADP
ajfa-11778	28	41	$	$	SYM
ajfa-11778	28	42	1.2	1.2	NUM
ajfa-11778	28	43	billion	billion	NUM
ajfa-11778	28	44	for	for	ADP
ajfa-11778	28	45	several	several	ADJ
ajfa-11778	28	46	years	year	NOUN
ajfa-11778	28	47	.	.	PUNCT
ajfa-11778	29	1	the	the	DET
ajfa-11778	29	2	findings	finding	NOUN
ajfa-11778	29	3	are	be	AUX
ajfa-11778	29	4	expected	expect	VERB
ajfa-11778	29	5	to	to	PART
ajfa-11778	29	6	lead	lead	VERB
ajfa-11778	29	7	to	to	ADP
ajfa-11778	29	8	the	the	DET
ajfa-11778	29	9	restatement	restatement	NOUN
ajfa-11778	29	10	of	of	ADP
ajfa-11778	29	11	earnings	earning	NOUN
ajfa-11778	29	12	and	and	CCONJ
ajfa-11778	29	13	the	the	DET
ajfa-11778	29	14	imposition	imposition	NOUN
ajfa-11778	29	15	of	of	ADP
ajfa-11778	29	16	heavy	heavy	ADJ
ajfa-11778	29	17	fines	fine	NOUN
ajfa-11778	29	18	on	on	ADP
ajfa-11778	29	19	japan	japan	PROPN
ajfa-11778	29	20	's	's	PART
ajfa-11778	29	21	worst	bad	ADJ
ajfa-11778	29	22	accounting	accounting	NOUN
ajfa-11778	29	23	scandal	scandal	NOUN
ajfa-11778	29	24	since	since	SCONJ
ajfa-11778	29	25	2011	2011	NUM
ajfa-11778	29	26	,	,	PUNCT
ajfa-11778	29	27	when	when	SCONJ
ajfa-11778	29	28	olympus	olympus	PROPN
ajfa-11778	29	29	corporation	corporation	NOUN
ajfa-11778	29	30	admitted	admit	VERB
ajfa-11778	29	31	to	to	ADP
ajfa-11778	29	32	using	use	VERB
ajfa-11778	29	33	takeovers	takeover	NOUN
ajfa-11778	29	34	to	to	PART
ajfa-11778	29	35	hide	hide	VERB
ajfa-11778	29	36	$	$	SYM
ajfa-11778	29	37	1.7	1.7	NUM
ajfa-11778	29	38	billion	billion	NUM
ajfa-11778	29	39	in	in	ADP
ajfa-11778	29	40	losses	loss	NOUN
ajfa-11778	29	41	(	(	PUNCT
ajfa-11778	29	42	ando	ando	PROPN
ajfa-11778	29	43	,	,	PUNCT
ajfa-11778	29	44	2015	2015	NUM
ajfa-11778	29	45	)	)	PUNCT
ajfa-11778	29	46	.	.	PUNCT
ajfa-11778	30	1	asian	asian	ADJ
ajfa-11778	30	2	journal	journal	PROPN
ajfa-11778	30	3	of	of	ADP
ajfa-11778	30	4	finance	finance	PROPN
ajfa-11778	30	5	&	&	CCONJ
ajfa-11778	30	6	accounting	accounting	PROPN
ajfa-11778	30	7	issn	issn	PROPN
ajfa-11778	30	8	1946	1946	NUM
ajfa-11778	30	9	-	-	PUNCT
ajfa-11778	30	10	052x	052x	PROPN
ajfa-11778	30	11	2017	2017	NUM
ajfa-11778	30	12	,	,	PUNCT
ajfa-11778	30	13	vol	vol	NOUN
ajfa-11778	30	14	.	.	NOUN
ajfa-11778	30	15	9	9	NUM
ajfa-11778	30	16	,	,	PUNCT
ajfa-11778	30	17	no	no	INTJ
ajfa-11778	30	18	.	.	NOUN
ajfa-11778	30	19	2	2	NUM
ajfa-11778	30	20	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-11778	30	21	73	73	NUM
ajfa-11778	30	22	in	in	ADP
ajfa-11778	30	23	2016	2016	NUM
ajfa-11778	30	24	weatherford	weatherford	PROPN
ajfa-11778	30	25	international	international	PROPN
ajfa-11778	30	26	plc	plc	PROPN
ajfa-11778	30	27	,	,	PUNCT
ajfa-11778	30	28	a	a	DET
ajfa-11778	30	29	us	us	PROPN
ajfa-11778	30	30	oil	oil	NOUN
ajfa-11778	30	31	services	service	NOUN
ajfa-11778	30	32	company	company	NOUN
ajfa-11778	30	33	was	be	AUX
ajfa-11778	30	34	fined	fine	VERB
ajfa-11778	30	35	$	$	SYM
ajfa-11778	30	36	140	140	NUM
ajfa-11778	30	37	m	m	NOUN
ajfa-11778	30	38	by	by	ADP
ajfa-11778	30	39	the	the	DET
ajfa-11778	30	40	us	us	PROPN
ajfa-11778	30	41	securities	securities	PROPN
ajfa-11778	30	42	and	and	CCONJ
ajfa-11778	30	43	exchange	exchange	PROPN
ajfa-11778	30	44	commission	commission	PROPN
ajfa-11778	30	45	(	(	PUNCT
ajfa-11778	30	46	sec	sec	PROPN
ajfa-11778	30	47	)	)	PUNCT
ajfa-11778	30	48	for	for	ADP
ajfa-11778	30	49	fraudulently	fraudulently	ADV
ajfa-11778	30	50	raising	raise	VERB
ajfa-11778	30	51	its	its	PRON
ajfa-11778	30	52	earnings	earning	NOUN
ajfa-11778	30	53	by	by	ADP
ajfa-11778	30	54	over	over	ADP
ajfa-11778	30	55	$	$	SYM
ajfa-11778	30	56	900	900	NUM
ajfa-11778	30	57	m	m	NOUN
ajfa-11778	30	58	through	through	ADP
ajfa-11778	30	59	of	of	ADP
ajfa-11778	30	60	income	income	NOUN
ajfa-11778	30	61	tax	tax	NOUN
ajfa-11778	30	62	accounting	accounting	NOUN
ajfa-11778	30	63	fraud	fraud	NOUN
ajfa-11778	30	64	.	.	PUNCT
ajfa-11778	31	1	the	the	DET
ajfa-11778	31	2	company	company	NOUN
ajfa-11778	31	3	perpetrated	perpetrate	VERB
ajfa-11778	31	4	this	this	DET
ajfa-11778	31	5	act	act	NOUN
ajfa-11778	31	6	through	through	ADP
ajfa-11778	31	7	its	its	PRON
ajfa-11778	31	8	former	former	ADJ
ajfa-11778	31	9	vice	vice	NOUN
ajfa-11778	31	10	president	president	NOUN
ajfa-11778	31	11	of	of	ADP
ajfa-11778	31	12	tax	tax	PROPN
ajfa-11778	31	13	james	james	PROPN
ajfa-11778	31	14	hudgins	hudgins	PROPN
ajfa-11778	31	15	and	and	CCONJ
ajfa-11778	31	16	former	former	ADJ
ajfa-11778	31	17	tax	tax	NOUN
ajfa-11778	31	18	manager	manager	NOUN
ajfa-11778	31	19	darryl	darryl	PROPN
ajfa-11778	31	20	kitay	kitay	PROPN
ajfa-11778	31	21	.	.	PUNCT
ajfa-11778	32	1	the	the	DET
ajfa-11778	32	2	duo	duo	NOUN
ajfa-11778	32	3	fraudulently	fraudulently	ADV
ajfa-11778	32	4	reduced	reduce	VERB
ajfa-11778	32	5	the	the	DET
ajfa-11778	32	6	company	company	NOUN
ajfa-11778	32	7	’s	’s	PART
ajfa-11778	32	8	year	year	NOUN
ajfa-11778	32	9	-	-	PUNCT
ajfa-11778	32	10	end	end	NOUN
ajfa-11778	32	11	income	income	NOUN
ajfa-11778	32	12	tax	tax	NOUN
ajfa-11778	32	13	provisions	provision	NOUN
ajfa-11778	32	14	by	by	ADP
ajfa-11778	32	15	$	$	SYM
ajfa-11778	32	16	100	100	NUM
ajfa-11778	32	17	m	m	NOUN
ajfa-11778	32	18	to	to	ADP
ajfa-11778	32	19	$	$	SYM
ajfa-11778	32	20	154	154	NUM
ajfa-11778	32	21	for	for	ADP
ajfa-11778	32	22	four	four	NUM
ajfa-11778	32	23	years	year	NOUN
ajfa-11778	32	24	.	.	PUNCT
ajfa-11778	33	1	sec	sec	PROPN
ajfa-11778	33	2	in	in	ADP
ajfa-11778	33	3	its	its	PRON
ajfa-11778	33	4	administrative	administrative	ADJ
ajfa-11778	33	5	order	order	NOUN
ajfa-11778	33	6	against	against	ADP
ajfa-11778	33	7	weatherford	weatherford	NOUN
ajfa-11778	33	8	and	and	CCONJ
ajfa-11778	33	9	its	its	PRON
ajfa-11778	33	10	officers	officer	NOUN
ajfa-11778	33	11	asserts	assert	VERB
ajfa-11778	33	12	thus	thus	ADV
ajfa-11778	33	13	:	:	PUNCT
ajfa-11778	33	14	“	"	PUNCT
ajfa-11778	33	15	between	between	ADP
ajfa-11778	33	16	2007	2007	NUM
ajfa-11778	33	17	and	and	CCONJ
ajfa-11778	33	18	2012	2012	NUM
ajfa-11778	33	19	,	,	PUNCT
ajfa-11778	33	20	weatherford	weatherford	PROPN
ajfa-11778	33	21	,	,	PUNCT
ajfa-11778	33	22	a	a	DET
ajfa-11778	33	23	large	large	ADJ
ajfa-11778	33	24	multinational	multinational	ADJ
ajfa-11778	33	25	provider	provider	NOUN
ajfa-11778	33	26	of	of	ADP
ajfa-11778	33	27	oil	oil	NOUN
ajfa-11778	33	28	and	and	CCONJ
ajfa-11778	33	29	natural	natural	ADJ
ajfa-11778	33	30	gas	gas	NOUN
ajfa-11778	33	31	equipment	equipment	NOUN
ajfa-11778	33	32	and	and	CCONJ
ajfa-11778	33	33	services	service	NOUN
ajfa-11778	33	34	,	,	PUNCT
ajfa-11778	33	35	issued	issue	VERB
ajfa-11778	33	36	false	false	ADJ
ajfa-11778	33	37	financial	financial	ADJ
ajfa-11778	33	38	statements	statement	NOUN
ajfa-11778	33	39	that	that	PRON
ajfa-11778	33	40	inflated	inflate	VERB
ajfa-11778	33	41	its	its	PRON
ajfa-11778	33	42	earnings	earning	NOUN
ajfa-11778	33	43	by	by	ADP
ajfa-11778	33	44	over	over	ADP
ajfa-11778	33	45	$	$	SYM
ajfa-11778	33	46	900million	900million	PROPN
ajfa-11778	33	47	in	in	ADP
ajfa-11778	33	48	violation	violation	NOUN
ajfa-11778	33	49	of	of	ADP
ajfa-11778	33	50	u.s	u.s	PROPN
ajfa-11778	33	51	.	.	PROPN
ajfa-11778	33	52	generally	generally	ADV
ajfa-11778	33	53	accepted	accept	VERB
ajfa-11778	33	54	accounting	accounting	NOUN
ajfa-11778	33	55	principles	principle	NOUN
ajfa-11778	33	56	(	(	PUNCT
ajfa-11778	33	57	gaap).weatherford	gaap).weatherford	PROPN
ajfa-11778	33	58	issued	issue	VERB
ajfa-11778	33	59	materially	materially	ADV
ajfa-11778	33	60	false	false	ADJ
ajfa-11778	33	61	and	and	CCONJ
ajfa-11778	33	62	misleading	misleading	ADJ
ajfa-11778	33	63	statements	statement	NOUN
ajfa-11778	33	64	about	about	ADP
ajfa-11778	33	65	its	its	PRON
ajfa-11778	33	66	net	net	ADJ
ajfa-11778	33	67	income	income	NOUN
ajfa-11778	33	68	,	,	PUNCT
ajfa-11778	33	69	earnings	earning	NOUN
ajfa-11778	33	70	per	per	ADP
ajfa-11778	33	71	share	share	NOUN
ajfa-11778	33	72	(	(	PUNCT
ajfa-11778	33	73	“	"	PUNCT
ajfa-11778	33	74	eps	eps	PROPN
ajfa-11778	33	75	”	"	PUNCT
ajfa-11778	33	76	)	)	PUNCT
ajfa-11778	33	77	,	,	PUNCT
ajfa-11778	33	78	effective	effective	ADJ
ajfa-11778	33	79	tax	tax	NOUN
ajfa-11778	33	80	rate	rate	NOUN
ajfa-11778	33	81	(	(	PUNCT
ajfa-11778	33	82	“	"	PUNCT
ajfa-11778	33	83	etr	etr	PROPN
ajfa-11778	33	84	”	"	PUNCT
ajfa-11778	33	85	)	)	PUNCT
ajfa-11778	33	86	,	,	PUNCT
ajfa-11778	33	87	and	and	CCONJ
ajfa-11778	33	88	other	other	ADJ
ajfa-11778	33	89	key	key	ADJ
ajfa-11778	33	90	financial	financial	ADJ
ajfa-11778	33	91	information	information	NOUN
ajfa-11778	33	92	.	.	PUNCT
ajfa-11778	34	1	weatherford	weatherford	PROPN
ajfa-11778	34	2	did	do	AUX
ajfa-11778	34	3	not	not	PART
ajfa-11778	34	4	have	have	VERB
ajfa-11778	34	5	sufficient	sufficient	ADJ
ajfa-11778	34	6	internal	internal	ADJ
ajfa-11778	34	7	accounting	accounting	NOUN
ajfa-11778	34	8	controls	control	NOUN
ajfa-11778	34	9	to	to	PART
ajfa-11778	34	10	identify	identify	VERB
ajfa-11778	34	11	and	and	CCONJ
ajfa-11778	34	12	properly	properly	ADV
ajfa-11778	34	13	account	account	VERB
ajfa-11778	34	14	for	for	ADP
ajfa-11778	34	15	its	its	PRON
ajfa-11778	34	16	accounting	accounting	NOUN
ajfa-11778	34	17	of	of	ADP
ajfa-11778	34	18	income	income	NOUN
ajfa-11778	34	19	taxes	taxis	NOUN
ajfa-11778	34	20	throughout	throughout	ADP
ajfa-11778	34	21	the	the	DET
ajfa-11778	34	22	relevant	relevant	ADJ
ajfa-11778	34	23	period	period	NOUN
ajfa-11778	34	24	”	"	PUNCT
ajfa-11778	34	25	(	(	PUNCT
ajfa-11778	34	26	sec	sec	PROPN
ajfa-11778	34	27	,	,	PUNCT
ajfa-11778	34	28	2016	2016	NUM
ajfa-11778	34	29	,	,	PUNCT
ajfa-11778	34	30	p.2	p.2	NUM
ajfa-11778	34	31	)	)	PUNCT
ajfa-11778	34	32	sec	sec	PROPN
ajfa-11778	34	33	said	say	VERB
ajfa-11778	34	34	that	that	SCONJ
ajfa-11778	34	35	the	the	DET
ajfa-11778	34	36	adjustments	adjustment	NOUN
ajfa-11778	34	37	allowed	allow	VERB
ajfa-11778	34	38	reported	report	VERB
ajfa-11778	34	39	effective	effective	ADJ
ajfa-11778	34	40	tax	tax	NOUN
ajfa-11778	34	41	rate	rate	NOUN
ajfa-11778	34	42	(	(	PUNCT
ajfa-11778	34	43	etr	etr	PROPN
ajfa-11778	34	44	)	)	PUNCT
ajfa-11778	34	45	and	and	CCONJ
ajfa-11778	34	46	earnings	earning	NOUN
ajfa-11778	34	47	results	result	NOUN
ajfa-11778	34	48	to	to	PART
ajfa-11778	34	49	better	well	ADV
ajfa-11778	34	50	align	align	VERB
ajfa-11778	34	51	with	with	ADP
ajfa-11778	34	52	weatherford	weatherford	PROPN
ajfa-11778	34	53	’s	’s	PART
ajfa-11778	34	54	analysts	analyst	NOUN
ajfa-11778	34	55	’	’	PART
ajfa-11778	34	56	expectations	expectation	NOUN
ajfa-11778	34	57	and	and	CCONJ
ajfa-11778	34	58	weatherford	weatherford	PROPN
ajfa-11778	34	59	’s	’s	PART
ajfa-11778	34	60	previously	previously	ADV
ajfa-11778	34	61	-	-	PUNCT
ajfa-11778	34	62	announced	announce	VERB
ajfa-11778	34	63	projected	project	VERB
ajfa-11778	34	64	results	result	NOUN
ajfa-11778	34	65	.	.	PUNCT
ajfa-11778	35	1	in	in	ADP
ajfa-11778	35	2	addition	addition	NOUN
ajfa-11778	35	3	to	to	ADP
ajfa-11778	35	4	the	the	DET
ajfa-11778	35	5	$	$	SYM
ajfa-11778	35	6	140	140	NUM
ajfa-11778	35	7	million	million	NUM
ajfa-11778	35	8	civil	civil	ADJ
ajfa-11778	35	9	penalty	penalty	NOUN
ajfa-11778	35	10	fine	fine	NOUN
ajfa-11778	35	11	;	;	PUNCT
ajfa-11778	35	12	hudgins	hudgins	PROPN
ajfa-11778	35	13	and	and	CCONJ
ajfa-11778	35	14	kitay	kitay	NOUN
ajfa-11778	35	15	agreed	agree	VERB
ajfa-11778	35	16	to	to	PART
ajfa-11778	35	17	pay	pay	VERB
ajfa-11778	35	18	$	$	SYM
ajfa-11778	35	19	334,067	334,067	NUM
ajfa-11778	35	20	and	and	CCONJ
ajfa-11778	35	21	$	$	SYM
ajfa-11778	35	22	30,000	30,000	NUM
ajfa-11778	35	23	fine	fine	ADJ
ajfa-11778	35	24	respectively	respectively	ADV
ajfa-11778	35	25	.	.	PUNCT
ajfa-11778	36	1	also	also	ADV
ajfa-11778	36	2	accused	accuse	VERB
ajfa-11778	36	3	by	by	ADP
ajfa-11778	36	4	sec	sec	PROPN
ajfa-11778	36	5	was	be	AUX
ajfa-11778	36	6	weatherford	weatherford	PROPN
ajfa-11778	36	7	’s	’s	PART
ajfa-11778	36	8	external	external	ADJ
ajfa-11778	36	9	auditors	auditor	NOUN
ajfa-11778	36	10	,	,	PUNCT
ajfa-11778	36	11	ernst	ernst	PROPN
ajfa-11778	36	12	&	&	CCONJ
ajfa-11778	36	13	young	young	PROPN
ajfa-11778	36	14	(	(	PUNCT
ajfa-11778	36	15	ey	ey	NOUN
ajfa-11778	36	16	)	)	PUNCT
ajfa-11778	36	17	between	between	ADP
ajfa-11778	36	18	2001	2001	NUM
ajfa-11778	36	19	and	and	CCONJ
ajfa-11778	36	20	2013	2013	NUM
ajfa-11778	36	21	for	for	ADP
ajfa-11778	36	22	failing	fail	VERB
ajfa-11778	36	23	to	to	PART
ajfa-11778	36	24	comply	comply	VERB
ajfa-11778	36	25	with	with	ADP
ajfa-11778	36	26	public	public	ADJ
ajfa-11778	36	27	companies	company	NOUN
ajfa-11778	36	28	accounts	account	VERB
ajfa-11778	36	29	oversight	oversight	NOUN
ajfa-11778	36	30	board	board	NOUN
ajfa-11778	36	31	(	(	PUNCT
ajfa-11778	36	32	pcaob	pcaob	NOUN
ajfa-11778	36	33	)	)	PUNCT
ajfa-11778	36	34	.	.	PUNCT
ajfa-11778	37	1	sec	sec	PROPN
ajfa-11778	37	2	accused	accuse	VERB
ajfa-11778	37	3	ey	ey	NOUN
ajfa-11778	37	4	of	of	ADP
ajfa-11778	37	5	a	a	DET
ajfa-11778	37	6	significant	significant	ADJ
ajfa-11778	37	7	audit	audit	NOUN
ajfa-11778	37	8	failure	failure	NOUN
ajfa-11778	37	9	,	,	PUNCT
ajfa-11778	37	10	for	for	ADP
ajfa-11778	37	11	ignoring	ignore	VERB
ajfa-11778	37	12	red	red	ADJ
ajfa-11778	37	13	flags	flag	NOUN
ajfa-11778	37	14	as	as	SCONJ
ajfa-11778	37	15	weatherford	weatherford	NOUN
ajfa-11778	37	16	accumulated	accumulate	VERB
ajfa-11778	37	17	a	a	DET
ajfa-11778	37	18	phantom	phantom	ADJ
ajfa-11778	37	19	$	$	SYM
ajfa-11778	37	20	461	461	NUM
ajfa-11778	37	21	million	million	NUM
ajfa-11778	37	22	income	income	NOUN
ajfa-11778	37	23	tax	tax	NOUN
ajfa-11778	37	24	receivable	receivable	NOUN
ajfa-11778	37	25	between	between	ADP
ajfa-11778	37	26	2007	2007	NUM
ajfa-11778	37	27	and	and	CCONJ
ajfa-11778	37	28	2010	2010	NUM
ajfa-11778	37	29	by	by	ADP
ajfa-11778	37	30	overstating	overstate	VERB
ajfa-11778	37	31	net	net	ADJ
ajfa-11778	37	32	income	income	NOUN
ajfa-11778	37	33	and	and	CCONJ
ajfa-11778	37	34	understating	understate	VERB
ajfa-11778	37	35	its	its	PRON
ajfa-11778	37	36	effective	effective	ADJ
ajfa-11778	37	37	tax	tax	NOUN
ajfa-11778	37	38	rate	rate	NOUN
ajfa-11778	37	39	,	,	PUNCT
ajfa-11778	37	40	a	a	DET
ajfa-11778	37	41	financial	financial	ADJ
ajfa-11778	37	42	irregularity	irregularity	NOUN
ajfa-11778	37	43	that	that	PRON
ajfa-11778	37	44	ey	ey	PRON
ajfa-11778	37	45	failed	fail	VERB
ajfa-11778	37	46	to	to	PART
ajfa-11778	37	47	report	report	VERB
ajfa-11778	37	48	.	.	PUNCT
ajfa-11778	38	1	for	for	ADP
ajfa-11778	38	2	this	this	DET
ajfa-11778	38	3	professional	professional	ADJ
ajfa-11778	38	4	negligence	negligence	NOUN
ajfa-11778	38	5	,	,	PUNCT
ajfa-11778	38	6	ey	ey	PROPN
ajfa-11778	38	7	was	be	AUX
ajfa-11778	38	8	fined	fine	VERB
ajfa-11778	38	9	$	$	SYM
ajfa-11778	38	10	11.8	11.8	NUM
ajfa-11778	38	11	m.	m.	NOUN
ajfa-11778	38	12	against	against	ADP
ajfa-11778	38	13	this	this	DET
ajfa-11778	38	14	background	background	NOUN
ajfa-11778	38	15	,	,	PUNCT
ajfa-11778	38	16	this	this	DET
ajfa-11778	38	17	study	study	NOUN
ajfa-11778	38	18	investigates	investigate	VERB
ajfa-11778	38	19	the	the	DET
ajfa-11778	38	20	relationship	relationship	NOUN
ajfa-11778	38	21	between	between	ADP
ajfa-11778	38	22	firm	firm	ADJ
ajfa-11778	38	23	performance	performance	NOUN
ajfa-11778	38	24	variables	variable	NOUN
ajfa-11778	38	25	and	and	CCONJ
ajfa-11778	38	26	corporate	corporate	ADJ
ajfa-11778	38	27	disclosure	disclosure	NOUN
ajfa-11778	38	28	level	level	NOUN
ajfa-11778	38	29	of	of	ADP
ajfa-11778	38	30	nigerian	nigerian	ADJ
ajfa-11778	38	31	companies	company	NOUN
ajfa-11778	38	32	with	with	ADP
ajfa-11778	38	33	a	a	DET
ajfa-11778	38	34	view	view	NOUN
ajfa-11778	38	35	to	to	PART
ajfa-11778	38	36	prescribe	prescribe	VERB
ajfa-11778	38	37	avenues	avenue	NOUN
ajfa-11778	38	38	for	for	ADP
ajfa-11778	38	39	raising	raise	VERB
ajfa-11778	38	40	the	the	DET
ajfa-11778	38	41	bar	bar	NOUN
ajfa-11778	38	42	of	of	ADP
ajfa-11778	38	43	transparency	transparency	NOUN
ajfa-11778	38	44	in	in	ADP
ajfa-11778	38	45	corporate	corporate	ADJ
ajfa-11778	38	46	reporting	reporting	NOUN
ajfa-11778	38	47	in	in	ADP
ajfa-11778	38	48	nigeria	nigeria	PROPN
ajfa-11778	38	49	.	.	PUNCT
ajfa-11778	39	1	2	2	X
ajfa-11778	39	2	.	.	X
ajfa-11778	39	3	literature	literature	NOUN
ajfa-11778	39	4	review	review	VERB
ajfa-11778	39	5	2.1	2.1	NUM
ajfa-11778	39	6	corporate	corporate	ADJ
ajfa-11778	39	7	disclosure	disclosure	NOUN
ajfa-11778	39	8	defined	define	VERB
ajfa-11778	39	9	the	the	DET
ajfa-11778	39	10	concept	concept	NOUN
ajfa-11778	39	11	of	of	ADP
ajfa-11778	39	12	corporate	corporate	ADJ
ajfa-11778	39	13	disclosure	disclosure	NOUN
ajfa-11778	39	14	seems	seem	VERB
ajfa-11778	39	15	amorphous	amorphous	ADJ
ajfa-11778	39	16	.	.	PUNCT
ajfa-11778	40	1	attempts	attempt	NOUN
ajfa-11778	40	2	at	at	ADP
ajfa-11778	40	3	conceptualizing	conceptualize	VERB
ajfa-11778	40	4	and	and	CCONJ
ajfa-11778	40	5	measuring	measure	VERB
ajfa-11778	40	6	it	it	PRON
ajfa-11778	40	7	have	have	AUX
ajfa-11778	40	8	not	not	PART
ajfa-11778	40	9	yielded	yield	VERB
ajfa-11778	40	10	a	a	DET
ajfa-11778	40	11	universal	universal	ADJ
ajfa-11778	40	12	approach	approach	NOUN
ajfa-11778	40	13	for	for	ADP
ajfa-11778	40	14	researchers	researcher	NOUN
ajfa-11778	40	15	(	(	PUNCT
ajfa-11778	40	16	modugu	modugu	NOUN
ajfa-11778	40	17	&	&	CCONJ
ajfa-11778	40	18	eboigbe	eboigbe	NOUN
ajfa-11778	40	19	,	,	PUNCT
ajfa-11778	40	20	2017	2017	NUM
ajfa-11778	40	21	)	)	PUNCT
ajfa-11778	40	22	.	.	PUNCT
ajfa-11778	41	1	for	for	ADP
ajfa-11778	41	2	instance	instance	NOUN
ajfa-11778	41	3	,	,	PUNCT
ajfa-11778	41	4	abu	abu	PROPN
ajfa-11778	41	5	-	-	PUNCT
ajfa-11778	41	6	nassar	nassar	PROPN
ajfa-11778	41	7	(	(	PUNCT
ajfa-11778	41	8	1993	1993	NUM
ajfa-11778	41	9	)	)	PUNCT
ajfa-11778	41	10	contends	contend	VERB
ajfa-11778	41	11	that	that	SCONJ
ajfa-11778	41	12	a	a	DET
ajfa-11778	41	13	singular	singular	ADJ
ajfa-11778	41	14	definition	definition	NOUN
ajfa-11778	41	15	of	of	ADP
ajfa-11778	41	16	disclosure	disclosure	NOUN
ajfa-11778	41	17	is	be	AUX
ajfa-11778	41	18	practically	practically	ADV
ajfa-11778	41	19	unattainable	unattainable	ADJ
ajfa-11778	41	20	.	.	PUNCT
ajfa-11778	42	1	this	this	PRON
ajfa-11778	42	2	,	,	PUNCT
ajfa-11778	42	3	according	accord	VERB
ajfa-11778	42	4	to	to	ADP
ajfa-11778	42	5	him	he	PRON
ajfa-11778	42	6	,	,	PUNCT
ajfa-11778	42	7	is	be	AUX
ajfa-11778	42	8	tasking	task	VERB
ajfa-11778	42	9	being	be	AUX
ajfa-11778	42	10	that	that	SCONJ
ajfa-11778	42	11	the	the	DET
ajfa-11778	42	12	objects	object	NOUN
ajfa-11778	42	13	being	be	AUX
ajfa-11778	42	14	measured	measure	VERB
ajfa-11778	42	15	are	be	AUX
ajfa-11778	42	16	people	people	NOUN
ajfa-11778	42	17	’s	’s	PART
ajfa-11778	42	18	needs	need	NOUN
ajfa-11778	42	19	,	,	PUNCT
ajfa-11778	42	20	perception	perception	NOUN
ajfa-11778	42	21	,	,	PUNCT
ajfa-11778	42	22	and	and	CCONJ
ajfa-11778	42	23	attitudes	attitude	NOUN
ajfa-11778	42	24	which	which	PRON
ajfa-11778	42	25	are	be	AUX
ajfa-11778	42	26	qualitative	qualitative	VERB
ajfa-11778	42	27	rather	rather	ADV
ajfa-11778	42	28	than	than	ADP
ajfa-11778	42	29	quantitative	quantitative	ADJ
ajfa-11778	42	30	.	.	PUNCT
ajfa-11778	43	1	cooke	cooke	PROPN
ajfa-11778	43	2	and	and	CCONJ
ajfa-11778	43	3	wallace	wallace	PROPN
ajfa-11778	43	4	(	(	PUNCT
ajfa-11778	43	5	1989	1989	NUM
ajfa-11778	43	6	)	)	PUNCT
ajfa-11778	43	7	assert	assert	VERB
ajfa-11778	43	8	that	that	SCONJ
ajfa-11778	43	9	disclosure	disclosure	NOUN
ajfa-11778	43	10	is	be	AUX
ajfa-11778	43	11	an	an	DET
ajfa-11778	43	12	abstract	abstract	ADJ
ajfa-11778	43	13	concept	concept	NOUN
ajfa-11778	43	14	that	that	PRON
ajfa-11778	43	15	can	can	AUX
ajfa-11778	43	16	not	not	PART
ajfa-11778	43	17	be	be	AUX
ajfa-11778	43	18	measured	measure	VERB
ajfa-11778	43	19	directly	directly	ADV
ajfa-11778	43	20	.	.	PUNCT
ajfa-11778	44	1	it	it	PRON
ajfa-11778	44	2	does	do	AUX
ajfa-11778	44	3	not	not	PART
ajfa-11778	44	4	possess	possess	VERB
ajfa-11778	44	5	inherent	inherent	ADJ
ajfa-11778	44	6	characteristics	characteristic	NOUN
ajfa-11778	44	7	by	by	ADP
ajfa-11778	44	8	which	which	PRON
ajfa-11778	44	9	one	one	PRON
ajfa-11778	44	10	can	can	AUX
ajfa-11778	44	11	determine	determine	VERB
ajfa-11778	44	12	its	its	PRON
ajfa-11778	44	13	intensity	intensity	NOUN
ajfa-11778	44	14	or	or	CCONJ
ajfa-11778	44	15	quality	quality	NOUN
ajfa-11778	44	16	like	like	ADP
ajfa-11778	44	17	the	the	DET
ajfa-11778	44	18	capacity	capacity	NOUN
ajfa-11778	44	19	of	of	ADP
ajfa-11778	44	20	a	a	DET
ajfa-11778	44	21	car	car	NOUN
ajfa-11778	44	22	.	.	PUNCT
ajfa-11778	45	1	one	one	NUM
ajfa-11778	45	2	of	of	ADP
ajfa-11778	45	3	the	the	DET
ajfa-11778	45	4	earliest	early	ADJ
ajfa-11778	45	5	definitions	definition	NOUN
ajfa-11778	45	6	of	of	ADP
ajfa-11778	45	7	disclosure	disclosure	NOUN
ajfa-11778	45	8	is	be	AUX
ajfa-11778	45	9	given	give	VERB
ajfa-11778	45	10	by	by	ADP
ajfa-11778	45	11	kohler	kohler	NOUN
ajfa-11778	45	12	(	(	PUNCT
ajfa-11778	45	13	1957	1957	NUM
ajfa-11778	45	14	)	)	PUNCT
ajfa-11778	45	15	(	(	PUNCT
ajfa-11778	45	16	as	as	SCONJ
ajfa-11778	45	17	cited	cite	VERB
ajfa-11778	45	18	in	in	ADP
ajfa-11778	45	19	abdulrahman	abdulrahman	PROPN
ajfa-11778	45	20	,	,	PUNCT
ajfa-11778	45	21	1998	1998	NUM
ajfa-11778	45	22	)	)	PUNCT
ajfa-11778	45	23	.	.	PUNCT
ajfa-11778	46	1	he	he	PRON
ajfa-11778	46	2	describes	describe	VERB
ajfa-11778	46	3	disclosure	disclosure	NOUN
ajfa-11778	46	4	as	as	ADP
ajfa-11778	46	5	a	a	DET
ajfa-11778	46	6	clear	clear	ADJ
ajfa-11778	46	7	showing	showing	NOUN
ajfa-11778	46	8	of	of	ADP
ajfa-11778	46	9	the	the	DET
ajfa-11778	46	10	fact	fact	NOUN
ajfa-11778	46	11	or	or	CCONJ
ajfa-11778	46	12	conditions	condition	NOUN
ajfa-11778	46	13	on	on	ADP
ajfa-11778	46	14	asian	asian	ADJ
ajfa-11778	46	15	journal	journal	NOUN
ajfa-11778	46	16	of	of	ADP
ajfa-11778	46	17	finance	finance	PROPN
ajfa-11778	46	18	&	&	CCONJ
ajfa-11778	46	19	accounting	accounting	PROPN
ajfa-11778	46	20	issn	issn	PROPN
ajfa-11778	46	21	1946	1946	NUM
ajfa-11778	46	22	-	-	PUNCT
ajfa-11778	46	23	052x	052x	PROPN
ajfa-11778	46	24	2017	2017	NUM
ajfa-11778	46	25	,	,	PUNCT
ajfa-11778	46	26	vol	vol	NOUN
ajfa-11778	46	27	.	.	NOUN
ajfa-11778	46	28	9	9	NUM
ajfa-11778	46	29	,	,	PUNCT
ajfa-11778	46	30	no	no	INTJ
ajfa-11778	46	31	.	.	NOUN
ajfa-11778	46	32	2	2	NUM
ajfa-11778	46	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	46	34	74	74	NUM
ajfa-11778	46	35	the	the	DET
ajfa-11778	46	36	balance	balance	NOUN
ajfa-11778	46	37	sheet	sheet	NOUN
ajfa-11778	46	38	or	or	CCONJ
ajfa-11778	46	39	other	other	ADJ
ajfa-11778	46	40	financial	financial	ADJ
ajfa-11778	46	41	statements	statement	NOUN
ajfa-11778	46	42	,	,	PUNCT
ajfa-11778	46	43	in	in	ADP
ajfa-11778	46	44	the	the	DET
ajfa-11778	46	45	footnote	footnote	NOUN
ajfa-11778	46	46	thereto	thereto	VERB
ajfa-11778	46	47	,	,	PUNCT
ajfa-11778	46	48	or	or	CCONJ
ajfa-11778	46	49	in	in	ADP
ajfa-11778	46	50	the	the	DET
ajfa-11778	46	51	audit	audit	NOUN
ajfa-11778	46	52	report	report	NOUN
ajfa-11778	46	53	.	.	PUNCT
ajfa-11778	47	1	also	also	ADV
ajfa-11778	47	2	,	,	PUNCT
ajfa-11778	47	3	choi	choi	NOUN
ajfa-11778	47	4	(	(	PUNCT
ajfa-11778	47	5	1973	1973	NUM
ajfa-11778	47	6	)	)	PUNCT
ajfa-11778	47	7	defines	define	VERB
ajfa-11778	47	8	disclosure	disclosure	NOUN
ajfa-11778	47	9	as	as	ADP
ajfa-11778	47	10	“	"	PUNCT
ajfa-11778	47	11	the	the	DET
ajfa-11778	47	12	publication	publication	NOUN
ajfa-11778	47	13	of	of	ADP
ajfa-11778	47	14	any	any	DET
ajfa-11778	47	15	economic	economic	ADJ
ajfa-11778	47	16	datum	datum	NOUN
ajfa-11778	47	17	relating	relate	VERB
ajfa-11778	47	18	to	to	ADP
ajfa-11778	47	19	a	a	DET
ajfa-11778	47	20	business	business	NOUN
ajfa-11778	47	21	enterprise	enterprise	NOUN
ajfa-11778	47	22	,	,	PUNCT
ajfa-11778	47	23	quantitative	quantitative	ADJ
ajfa-11778	47	24	or	or	CCONJ
ajfa-11778	47	25	otherwise	otherwise	ADV
ajfa-11778	47	26	,	,	PUNCT
ajfa-11778	47	27	which	which	PRON
ajfa-11778	47	28	facilitates	facilitate	VERB
ajfa-11778	47	29	the	the	DET
ajfa-11778	47	30	making	making	NOUN
ajfa-11778	47	31	of	of	ADP
ajfa-11778	47	32	economic	economic	ADJ
ajfa-11778	47	33	decisions	decision	NOUN
ajfa-11778	47	34	”	"	PUNCT
ajfa-11778	47	35	(	(	PUNCT
ajfa-11778	47	36	p.	p.	NOUN
ajfa-11778	47	37	123	123	NUM
ajfa-11778	47	38	)	)	PUNCT
ajfa-11778	47	39	.	.	PUNCT
ajfa-11778	48	1	according	accord	VERB
ajfa-11778	48	2	to	to	ADP
ajfa-11778	48	3	him	he	PRON
ajfa-11778	48	4	,	,	PUNCT
ajfa-11778	48	5	economic	economic	ADJ
ajfa-11778	48	6	data	datum	NOUN
ajfa-11778	48	7	consist	consist	VERB
ajfa-11778	48	8	of	of	ADP
ajfa-11778	48	9	information	information	NOUN
ajfa-11778	48	10	which	which	PRON
ajfa-11778	48	11	prunes	prune	VERB
ajfa-11778	48	12	the	the	DET
ajfa-11778	48	13	uncertainty	uncertainty	NOUN
ajfa-11778	48	14	that	that	PRON
ajfa-11778	48	15	is	be	AUX
ajfa-11778	48	16	characteristic	characteristic	ADJ
ajfa-11778	48	17	of	of	ADP
ajfa-11778	48	18	the	the	DET
ajfa-11778	48	19	outcome	outcome	NOUN
ajfa-11778	48	20	of	of	ADP
ajfa-11778	48	21	future	future	ADJ
ajfa-11778	48	22	economic	economic	ADJ
ajfa-11778	48	23	events	event	NOUN
ajfa-11778	48	24	,	,	PUNCT
ajfa-11778	48	25	and	and	CCONJ
ajfa-11778	48	26	that	that	SCONJ
ajfa-11778	48	27	improved	improve	VERB
ajfa-11778	48	28	disclosure	disclosure	NOUN
ajfa-11778	48	29	is	be	AUX
ajfa-11778	48	30	a	a	DET
ajfa-11778	48	31	function	function	NOUN
ajfa-11778	48	32	of	of	ADP
ajfa-11778	48	33	increased	increase	VERB
ajfa-11778	48	34	quantity	quantity	NOUN
ajfa-11778	48	35	and	and	CCONJ
ajfa-11778	48	36	quality	quality	NOUN
ajfa-11778	48	37	of	of	ADP
ajfa-11778	48	38	economic	economic	ADJ
ajfa-11778	48	39	data	datum	NOUN
ajfa-11778	48	40	available	available	ADJ
ajfa-11778	48	41	to	to	ADP
ajfa-11778	48	42	investors	investor	NOUN
ajfa-11778	48	43	through	through	ADP
ajfa-11778	48	44	financial	financial	ADJ
ajfa-11778	48	45	statements	statement	NOUN
ajfa-11778	48	46	.	.	PUNCT
ajfa-11778	49	1	gibbins	gibbin	NOUN
ajfa-11778	49	2	,	,	PUNCT
ajfa-11778	49	3	richardson	richardson	PROPN
ajfa-11778	49	4	and	and	CCONJ
ajfa-11778	49	5	waterhouse	waterhouse	PROPN
ajfa-11778	49	6	(	(	PUNCT
ajfa-11778	49	7	1990	1990	NUM
ajfa-11778	49	8	)	)	PUNCT
ajfa-11778	49	9	define	define	VERB
ajfa-11778	49	10	disclosure	disclosure	NOUN
ajfa-11778	49	11	as	as	ADP
ajfa-11778	49	12	“	"	PUNCT
ajfa-11778	49	13	any	any	DET
ajfa-11778	49	14	deliberate	deliberate	ADJ
ajfa-11778	49	15	release	release	NOUN
ajfa-11778	49	16	of	of	ADP
ajfa-11778	49	17	financial	financial	ADJ
ajfa-11778	49	18	information	information	NOUN
ajfa-11778	49	19	,	,	PUNCT
ajfa-11778	49	20	whether	whether	SCONJ
ajfa-11778	49	21	numerical	numerical	ADJ
ajfa-11778	49	22	or	or	CCONJ
ajfa-11778	49	23	qualitative	qualitative	NOUN
ajfa-11778	49	24	,	,	PUNCT
ajfa-11778	49	25	required	require	VERB
ajfa-11778	49	26	or	or	CCONJ
ajfa-11778	49	27	voluntary	voluntary	ADJ
ajfa-11778	49	28	,	,	PUNCT
ajfa-11778	49	29	via	via	ADP
ajfa-11778	49	30	formal	formal	ADJ
ajfa-11778	49	31	or	or	CCONJ
ajfa-11778	49	32	informal	informal	ADJ
ajfa-11778	49	33	channels	channel	NOUN
ajfa-11778	49	34	”	"	PUNCT
ajfa-11778	49	35	(	(	PUNCT
ajfa-11778	49	36	p.122	p.122	NOUN
ajfa-11778	49	37	)	)	PUNCT
ajfa-11778	49	38	.	.	PUNCT
ajfa-11778	50	1	parker	parker	PROPN
ajfa-11778	50	2	(	(	PUNCT
ajfa-11778	50	3	1992	1992	NUM
ajfa-11778	50	4	)	)	PUNCT
ajfa-11778	50	5	defines	define	VERB
ajfa-11778	50	6	disclosure	disclosure	NOUN
ajfa-11778	50	7	as	as	ADP
ajfa-11778	50	8	the	the	DET
ajfa-11778	50	9	reporting	reporting	NOUN
ajfa-11778	50	10	of	of	ADP
ajfa-11778	50	11	financial	financial	ADJ
ajfa-11778	50	12	and	and	CCONJ
ajfa-11778	50	13	non	non	ADJ
ajfa-11778	50	14	-	-	ADJ
ajfa-11778	50	15	financial	financial	ADJ
ajfa-11778	50	16	information	information	NOUN
ajfa-11778	50	17	to	to	ADP
ajfa-11778	50	18	users	user	NOUN
ajfa-11778	50	19	of	of	ADP
ajfa-11778	50	20	accounting	accounting	NOUN
ajfa-11778	50	21	reports	report	NOUN
ajfa-11778	50	22	,	,	PUNCT
ajfa-11778	50	23	especially	especially	ADV
ajfa-11778	50	24	to	to	ADP
ajfa-11778	50	25	investors	investor	NOUN
ajfa-11778	50	26	,	,	PUNCT
ajfa-11778	50	27	which	which	PRON
ajfa-11778	50	28	can	can	AUX
ajfa-11778	50	29	be	be	AUX
ajfa-11778	50	30	made	make	VERB
ajfa-11778	50	31	according	accord	VERB
ajfa-11778	50	32	to	to	ADP
ajfa-11778	50	33	legislation	legislation	NOUN
ajfa-11778	50	34	or	or	CCONJ
ajfa-11778	50	35	accounting	accounting	NOUN
ajfa-11778	50	36	standards	standard	NOUN
ajfa-11778	50	37	or	or	CCONJ
ajfa-11778	50	38	can	can	AUX
ajfa-11778	50	39	be	be	AUX
ajfa-11778	50	40	voluntary	voluntary	ADJ
ajfa-11778	50	41	.	.	PUNCT
ajfa-11778	51	1	cooke	cooke	PROPN
ajfa-11778	51	2	(	(	PUNCT
ajfa-11778	51	3	1992	1992	NUM
ajfa-11778	51	4	)	)	PUNCT
ajfa-11778	51	5	“	"	PUNCT
ajfa-11778	51	6	states	state	VERB
ajfa-11778	51	7	that	that	SCONJ
ajfa-11778	51	8	disclosure	disclosure	NOUN
ajfa-11778	51	9	comprises	comprise	VERB
ajfa-11778	51	10	mandatory	mandatory	ADJ
ajfa-11778	51	11	and	and	CCONJ
ajfa-11778	51	12	voluntary	voluntary	ADJ
ajfa-11778	51	13	items	item	NOUN
ajfa-11778	51	14	of	of	ADP
ajfa-11778	51	15	information	information	NOUN
ajfa-11778	51	16	provided	provide	VERB
ajfa-11778	51	17	in	in	ADP
ajfa-11778	51	18	the	the	DET
ajfa-11778	51	19	financial	financial	ADJ
ajfa-11778	51	20	statements	statement	NOUN
ajfa-11778	51	21	,	,	PUNCT
ajfa-11778	51	22	notes	note	VERB
ajfa-11778	51	23	to	to	ADP
ajfa-11778	51	24	the	the	DET
ajfa-11778	51	25	accounts	account	NOUN
ajfa-11778	51	26	,	,	PUNCT
ajfa-11778	51	27	management	management	NOUN
ajfa-11778	51	28	's	's	PART
ajfa-11778	51	29	analysis	analysis	NOUN
ajfa-11778	51	30	of	of	ADP
ajfa-11778	51	31	operations	operation	NOUN
ajfa-11778	51	32	for	for	ADP
ajfa-11778	51	33	the	the	DET
ajfa-11778	51	34	current	current	ADJ
ajfa-11778	51	35	and	and	CCONJ
ajfa-11778	51	36	forthcoming	forthcoming	ADJ
ajfa-11778	51	37	year	year	NOUN
ajfa-11778	51	38	and	and	CCONJ
ajfa-11778	51	39	any	any	DET
ajfa-11778	51	40	supplementary	supplementary	ADJ
ajfa-11778	51	41	information	information	NOUN
ajfa-11778	51	42	”	"	PUNCT
ajfa-11778	51	43	(	(	PUNCT
ajfa-11778	51	44	p.231	p.231	NUM
ajfa-11778	51	45	)	)	PUNCT
ajfa-11778	51	46	.	.	PUNCT
ajfa-11778	52	1	abdulrahman	abdulrahman	NOUN
ajfa-11778	52	2	(	(	PUNCT
ajfa-11778	52	3	1998	1998	NUM
ajfa-11778	52	4	)	)	PUNCT
ajfa-11778	52	5	,	,	PUNCT
ajfa-11778	52	6	in	in	ADP
ajfa-11778	52	7	reviewing	review	VERB
ajfa-11778	52	8	the	the	DET
ajfa-11778	52	9	preceding	precede	VERB
ajfa-11778	52	10	definitions	definition	NOUN
ajfa-11778	52	11	of	of	ADP
ajfa-11778	52	12	disclosure	disclosure	NOUN
ajfa-11778	52	13	posits	posit	NOUN
ajfa-11778	52	14	that	that	PRON
ajfa-11778	52	15	corporate	corporate	ADJ
ajfa-11778	52	16	disclosure	disclosure	NOUN
ajfa-11778	52	17	is	be	AUX
ajfa-11778	52	18	a	a	DET
ajfa-11778	52	19	wide	wide	ADV
ajfa-11778	52	20	-	-	PUNCT
ajfa-11778	52	21	ranging	range	VERB
ajfa-11778	52	22	term	term	NOUN
ajfa-11778	52	23	which	which	PRON
ajfa-11778	52	24	goes	go	VERB
ajfa-11778	52	25	beyond	beyond	ADP
ajfa-11778	52	26	the	the	DET
ajfa-11778	52	27	annual	annual	ADJ
ajfa-11778	52	28	reports	report	NOUN
ajfa-11778	52	29	.	.	PUNCT
ajfa-11778	53	1	he	he	PRON
ajfa-11778	53	2	,	,	PUNCT
ajfa-11778	53	3	therefore	therefore	ADV
ajfa-11778	53	4	,	,	PUNCT
ajfa-11778	53	5	narrowed	narrow	VERB
ajfa-11778	53	6	it	it	PRON
ajfa-11778	53	7	down	down	ADP
ajfa-11778	53	8	to	to	PART
ajfa-11778	53	9	suit	suit	VERB
ajfa-11778	53	10	his	his	PRON
ajfa-11778	53	11	study	study	NOUN
ajfa-11778	53	12	.	.	PUNCT
ajfa-11778	54	1	according	accord	VERB
ajfa-11778	54	2	to	to	ADP
ajfa-11778	54	3	him	he	PRON
ajfa-11778	54	4	,	,	PUNCT
ajfa-11778	54	5	disclosure	disclosure	NOUN
ajfa-11778	54	6	is	be	AUX
ajfa-11778	54	7	the	the	DET
ajfa-11778	54	8	publication	publication	NOUN
ajfa-11778	54	9	of	of	ADP
ajfa-11778	54	10	any	any	DET
ajfa-11778	54	11	type	type	NOUN
ajfa-11778	54	12	of	of	ADP
ajfa-11778	54	13	information	information	NOUN
ajfa-11778	54	14	through	through	ADP
ajfa-11778	54	15	the	the	DET
ajfa-11778	54	16	corporate	corporate	ADJ
ajfa-11778	54	17	annual	annual	ADJ
ajfa-11778	54	18	reports	report	NOUN
ajfa-11778	54	19	,	,	PUNCT
ajfa-11778	54	20	which	which	PRON
ajfa-11778	54	21	are	be	AUX
ajfa-11778	54	22	necessary	necessary	ADJ
ajfa-11778	54	23	,	,	PUNCT
ajfa-11778	54	24	relevant	relevant	ADJ
ajfa-11778	54	25	and	and	CCONJ
ajfa-11778	54	26	material	material	NOUN
ajfa-11778	54	27	to	to	ADP
ajfa-11778	54	28	the	the	DET
ajfa-11778	54	29	various	various	ADJ
ajfa-11778	54	30	user	user	NOUN
ajfa-11778	54	31	groups	group	NOUN
ajfa-11778	54	32	in	in	ADP
ajfa-11778	54	33	making	make	VERB
ajfa-11778	54	34	their	their	PRON
ajfa-11778	54	35	judgements	judgement	NOUN
ajfa-11778	54	36	and	and	CCONJ
ajfa-11778	54	37	decisions	decision	NOUN
ajfa-11778	54	38	about	about	ADP
ajfa-11778	54	39	a	a	DET
ajfa-11778	54	40	company	company	NOUN
ajfa-11778	54	41	.	.	PUNCT
ajfa-11778	55	1	lee	lee	PROPN
ajfa-11778	55	2	(	(	PUNCT
ajfa-11778	55	3	2012	2012	NUM
ajfa-11778	55	4	)	)	PUNCT
ajfa-11778	55	5	(	(	PUNCT
ajfa-11778	55	6	as	as	SCONJ
ajfa-11778	55	7	cited	cite	VERB
ajfa-11778	55	8	in	in	ADP
ajfa-11778	55	9	hajian	hajian	PROPN
ajfa-11778	55	10	&	&	CCONJ
ajfa-11778	55	11	rostami	rostami	PROPN
ajfa-11778	55	12	,	,	PUNCT
ajfa-11778	55	13	2014	2014	NUM
ajfa-11778	55	14	)	)	PUNCT
ajfa-11778	55	15	believes	believe	VERB
ajfa-11778	55	16	that	that	SCONJ
ajfa-11778	55	17	disclosure	disclosure	NOUN
ajfa-11778	55	18	refers	refer	VERB
ajfa-11778	55	19	to	to	ADP
ajfa-11778	55	20	an	an	DET
ajfa-11778	55	21	accurate	accurate	ADJ
ajfa-11778	55	22	and	and	CCONJ
ajfa-11778	55	23	timely	timely	ADJ
ajfa-11778	55	24	release	release	NOUN
ajfa-11778	55	25	of	of	ADP
ajfa-11778	55	26	information	information	NOUN
ajfa-11778	55	27	about	about	ADP
ajfa-11778	55	28	the	the	DET
ajfa-11778	55	29	business	business	NOUN
ajfa-11778	55	30	strategy	strategy	NOUN
ajfa-11778	55	31	,	,	PUNCT
ajfa-11778	55	32	financial	financial	ADJ
ajfa-11778	55	33	performance	performance	NOUN
ajfa-11778	55	34	and	and	CCONJ
ajfa-11778	55	35	corporate	corporate	ADJ
ajfa-11778	55	36	governance	governance	NOUN
ajfa-11778	55	37	to	to	ADP
ajfa-11778	55	38	the	the	DET
ajfa-11778	55	39	general	general	ADJ
ajfa-11778	55	40	public	public	NOUN
ajfa-11778	55	41	by	by	ADP
ajfa-11778	55	42	a	a	DET
ajfa-11778	55	43	company	company	NOUN
ajfa-11778	55	44	.	.	PUNCT
ajfa-11778	56	1	according	accord	VERB
ajfa-11778	56	2	to	to	ADP
ajfa-11778	56	3	al	al	PROPN
ajfa-11778	56	4	-	-	PUNCT
ajfa-11778	56	5	zarouni	zarouni	PROPN
ajfa-11778	56	6	(	(	PUNCT
ajfa-11778	56	7	2008	2008	NUM
ajfa-11778	56	8	)	)	PUNCT
ajfa-11778	56	9	,	,	PUNCT
ajfa-11778	56	10	“	"	PUNCT
ajfa-11778	56	11	the	the	DET
ajfa-11778	56	12	definition	definition	NOUN
ajfa-11778	56	13	of	of	ADP
ajfa-11778	56	14	corporate	corporate	ADJ
ajfa-11778	56	15	disclosure	disclosure	NOUN
ajfa-11778	56	16	varies	vary	VERB
ajfa-11778	56	17	and	and	CCONJ
ajfa-11778	56	18	the	the	DET
ajfa-11778	56	19	concept	concept	NOUN
ajfa-11778	56	20	itself	itself	PRON
ajfa-11778	56	21	covers	cover	VERB
ajfa-11778	56	22	a	a	DET
ajfa-11778	56	23	wide	wide	ADJ
ajfa-11778	56	24	area	area	NOUN
ajfa-11778	56	25	.	.	PUNCT
ajfa-11778	57	1	it	it	PRON
ajfa-11778	57	2	goes	go	VERB
ajfa-11778	57	3	beyond	beyond	ADP
ajfa-11778	57	4	the	the	DET
ajfa-11778	57	5	corporate	corporate	ADJ
ajfa-11778	57	6	annual	annual	ADJ
ajfa-11778	57	7	reports	report	NOUN
ajfa-11778	57	8	to	to	PART
ajfa-11778	57	9	cover	cover	VERB
ajfa-11778	57	10	information	information	NOUN
ajfa-11778	57	11	outside	outside	ADP
ajfa-11778	57	12	the	the	DET
ajfa-11778	57	13	financial	financial	ADJ
ajfa-11778	57	14	statements	statement	NOUN
ajfa-11778	57	15	,	,	PUNCT
ajfa-11778	57	16	such	such	ADJ
ajfa-11778	57	17	as	as	ADP
ajfa-11778	57	18	,	,	PUNCT
ajfa-11778	57	19	discussion	discussion	NOUN
ajfa-11778	57	20	of	of	ADP
ajfa-11778	57	21	competition	competition	NOUN
ajfa-11778	57	22	,	,	PUNCT
ajfa-11778	57	23	economic	economic	ADJ
ajfa-11778	57	24	statistics	statistic	NOUN
ajfa-11778	57	25	and	and	CCONJ
ajfa-11778	57	26	analysis	analysis	NOUN
ajfa-11778	57	27	of	of	ADP
ajfa-11778	57	28	company”(p.45	company”(p.45	NOUN
ajfa-11778	57	29	)	)	PUNCT
ajfa-11778	57	30	.	.	PUNCT
ajfa-11778	58	1	owusu	owusu	PROPN
ajfa-11778	58	2	-	-	PUNCT
ajfa-11778	58	3	ansah	ansah	PROPN
ajfa-11778	58	4	(	(	PUNCT
ajfa-11778	58	5	1998a	1998a	NUM
ajfa-11778	58	6	)	)	PUNCT
ajfa-11778	58	7	and	and	CCONJ
ajfa-11778	58	8	wallace	wallace	PROPN
ajfa-11778	58	9	and	and	CCONJ
ajfa-11778	58	10	naser	naser	PROPN
ajfa-11778	58	11	(	(	PUNCT
ajfa-11778	58	12	1995	1995	NUM
ajfa-11778	58	13	)	)	PUNCT
ajfa-11778	58	14	see	see	VERB
ajfa-11778	58	15	disclosure	disclosure	NOUN
ajfa-11778	58	16	as	as	ADP
ajfa-11778	58	17	a	a	DET
ajfa-11778	58	18	communication	communication	NOUN
ajfa-11778	58	19	of	of	ADP
ajfa-11778	58	20	economic	economic	ADJ
ajfa-11778	58	21	information	information	NOUN
ajfa-11778	58	22	,	,	PUNCT
ajfa-11778	58	23	whether	whether	SCONJ
ajfa-11778	58	24	financial	financial	ADJ
ajfa-11778	58	25	or	or	CCONJ
ajfa-11778	58	26	non	non	ADJ
ajfa-11778	58	27	-	-	ADJ
ajfa-11778	58	28	financial	financial	ADJ
ajfa-11778	58	29	,	,	PUNCT
ajfa-11778	58	30	quantitative	quantitative	ADJ
ajfa-11778	58	31	or	or	CCONJ
ajfa-11778	58	32	otherwise	otherwise	ADV
ajfa-11778	58	33	concerning	concern	VERB
ajfa-11778	58	34	a	a	DET
ajfa-11778	58	35	company	company	NOUN
ajfa-11778	58	36	's	's	PART
ajfa-11778	58	37	financial	financial	ADJ
ajfa-11778	58	38	position	position	NOUN
ajfa-11778	58	39	and	and	CCONJ
ajfa-11778	58	40	performance	performance	NOUN
ajfa-11778	58	41	.	.	PUNCT
ajfa-11778	59	1	disclosure	disclosure	NOUN
ajfa-11778	59	2	results	result	NOUN
ajfa-11778	59	3	in	in	ADP
ajfa-11778	59	4	a	a	DET
ajfa-11778	59	5	combination	combination	NOUN
ajfa-11778	59	6	of	of	ADP
ajfa-11778	59	7	mandatory	mandatory	ADJ
ajfa-11778	59	8	and	and	CCONJ
ajfa-11778	59	9	voluntary	voluntary	ADJ
ajfa-11778	59	10	items	item	NOUN
ajfa-11778	59	11	that	that	PRON
ajfa-11778	59	12	constantly	constantly	ADV
ajfa-11778	59	13	interact	interact	VERB
ajfa-11778	59	14	with	with	ADP
ajfa-11778	59	15	each	each	DET
ajfa-11778	59	16	other	other	ADJ
ajfa-11778	59	17	.	.	PUNCT
ajfa-11778	60	1	mandatory	mandatory	ADJ
ajfa-11778	60	2	disclosure	disclosure	NOUN
ajfa-11778	60	3	is	be	AUX
ajfa-11778	60	4	a	a	DET
ajfa-11778	60	5	company	company	NOUN
ajfa-11778	60	6	's	's	PART
ajfa-11778	60	7	obligation	obligation	NOUN
ajfa-11778	60	8	to	to	PART
ajfa-11778	60	9	disclose	disclose	VERB
ajfa-11778	60	10	a	a	DET
ajfa-11778	60	11	minimum	minimum	NOUN
ajfa-11778	60	12	amount	amount	NOUN
ajfa-11778	60	13	of	of	ADP
ajfa-11778	60	14	information	information	NOUN
ajfa-11778	60	15	in	in	ADP
ajfa-11778	60	16	corporate	corporate	ADJ
ajfa-11778	60	17	reports	report	NOUN
ajfa-11778	60	18	(	(	PUNCT
ajfa-11778	60	19	owusu	owusu	PROPN
ajfa-11778	60	20	-	-	PUNCT
ajfa-11778	60	21	ansah	ansah	PROPN
ajfa-11778	60	22	,	,	PUNCT
ajfa-11778	60	23	1998a	1998a	NUM
ajfa-11778	60	24	;	;	PUNCT
ajfa-11778	60	25	wallace	wallace	PROPN
ajfa-11778	60	26	&	&	CCONJ
ajfa-11778	60	27	naser	naser	PROPN
ajfa-11778	60	28	,	,	PUNCT
ajfa-11778	60	29	1995	1995	NUM
ajfa-11778	60	30	)	)	PUNCT
ajfa-11778	60	31	,	,	PUNCT
ajfa-11778	60	32	whereas	whereas	SCONJ
ajfa-11778	60	33	voluntary	voluntary	ADJ
ajfa-11778	60	34	disclosure	disclosure	NOUN
ajfa-11778	60	35	is	be	AUX
ajfa-11778	60	36	a	a	DET
ajfa-11778	60	37	provision	provision	NOUN
ajfa-11778	60	38	of	of	ADP
ajfa-11778	60	39	additional	additional	ADJ
ajfa-11778	60	40	information	information	NOUN
ajfa-11778	60	41	when	when	SCONJ
ajfa-11778	60	42	mandatory	mandatory	ADJ
ajfa-11778	60	43	disclosure	disclosure	NOUN
ajfa-11778	60	44	is	be	AUX
ajfa-11778	60	45	unable	unable	ADJ
ajfa-11778	60	46	to	to	PART
ajfa-11778	60	47	provide	provide	VERB
ajfa-11778	60	48	a	a	DET
ajfa-11778	60	49	true	true	ADJ
ajfa-11778	60	50	state	state	NOUN
ajfa-11778	60	51	of	of	ADP
ajfa-11778	60	52	a	a	DET
ajfa-11778	60	53	company	company	NOUN
ajfa-11778	60	54	's	's	PART
ajfa-11778	60	55	value	value	NOUN
ajfa-11778	60	56	and	and	CCONJ
ajfa-11778	60	57	managers	manager	NOUN
ajfa-11778	60	58	'	'	PART
ajfa-11778	60	59	performance	performance	NOUN
ajfa-11778	60	60	.	.	PUNCT
ajfa-11778	61	1	voluntary	voluntary	ADJ
ajfa-11778	61	2	disclosure	disclosure	NOUN
ajfa-11778	61	3	is	be	AUX
ajfa-11778	61	4	the	the	DET
ajfa-11778	61	5	release	release	NOUN
ajfa-11778	61	6	of	of	ADP
ajfa-11778	61	7	additional	additional	ADJ
ajfa-11778	61	8	information	information	NOUN
ajfa-11778	61	9	about	about	ADP
ajfa-11778	61	10	a	a	DET
ajfa-11778	61	11	firm	firm	NOUN
ajfa-11778	61	12	in	in	ADP
ajfa-11778	61	13	excess	excess	NOUN
ajfa-11778	61	14	of	of	ADP
ajfa-11778	61	15	the	the	DET
ajfa-11778	61	16	statutorily	statutorily	ADV
ajfa-11778	61	17	required	require	VERB
ajfa-11778	61	18	disclosure	disclosure	NOUN
ajfa-11778	61	19	.	.	PUNCT
ajfa-11778	62	1	more	more	ADV
ajfa-11778	62	2	recently	recently	ADV
ajfa-11778	62	3	,	,	PUNCT
ajfa-11778	62	4	solomon	solomon	PROPN
ajfa-11778	62	5	(	(	PUNCT
ajfa-11778	62	6	2013	2013	NUM
ajfa-11778	62	7	)	)	PUNCT
ajfa-11778	62	8	describes	describe	VERB
ajfa-11778	62	9	disclosure	disclosure	NOUN
ajfa-11778	62	10	as	as	ADP
ajfa-11778	62	11	a	a	DET
ajfa-11778	62	12	whole	whole	ADJ
ajfa-11778	62	13	array	array	NOUN
ajfa-11778	62	14	of	of	ADP
ajfa-11778	62	15	different	different	ADJ
ajfa-11778	62	16	forms	form	NOUN
ajfa-11778	62	17	of	of	ADP
ajfa-11778	62	18	information	information	NOUN
ajfa-11778	62	19	produced	produce	VERB
ajfa-11778	62	20	by	by	ADP
ajfa-11778	62	21	companies	company	NOUN
ajfa-11778	62	22	such	such	ADJ
ajfa-11778	62	23	as	as	ADP
ajfa-11778	62	24	,	,	PUNCT
ajfa-11778	62	25	the	the	DET
ajfa-11778	62	26	annual	annual	ADJ
ajfa-11778	62	27	report	report	NOUN
ajfa-11778	62	28	and	and	CCONJ
ajfa-11778	62	29	all	all	DET
ajfa-11778	62	30	forms	form	NOUN
ajfa-11778	62	31	of	of	ADP
ajfa-11778	62	32	voluntary	voluntary	ADJ
ajfa-11778	62	33	corporate	corporate	ADJ
ajfa-11778	62	34	communications	communication	NOUN
ajfa-11778	62	35	.	.	PUNCT
ajfa-11778	63	1	okike	okike	PROPN
ajfa-11778	63	2	et	et	PROPN
ajfa-11778	63	3	al	al	PROPN
ajfa-11778	63	4	(	(	PUNCT
ajfa-11778	63	5	2015	2015	NUM
ajfa-11778	63	6	)	)	PUNCT
ajfa-11778	63	7	observe	observe	VERB
ajfa-11778	63	8	that	that	SCONJ
ajfa-11778	63	9	the	the	DET
ajfa-11778	63	10	annual	annual	ADJ
ajfa-11778	63	11	report	report	NOUN
ajfa-11778	63	12	and	and	CCONJ
ajfa-11778	63	13	accounts	account	NOUN
ajfa-11778	63	14	of	of	ADP
ajfa-11778	63	15	a	a	DET
ajfa-11778	63	16	company	company	NOUN
ajfa-11778	63	17	act	act	NOUN
ajfa-11778	63	18	as	as	ADP
ajfa-11778	63	19	the	the	DET
ajfa-11778	63	20	channel	channel	NOUN
ajfa-11778	63	21	of	of	ADP
ajfa-11778	63	22	communication	communication	NOUN
ajfa-11778	63	23	from	from	ADP
ajfa-11778	63	24	the	the	DET
ajfa-11778	63	25	directors	director	NOUN
ajfa-11778	63	26	to	to	ADP
ajfa-11778	63	27	shareholders	shareholder	NOUN
ajfa-11778	63	28	and	and	CCONJ
ajfa-11778	63	29	are	be	AUX
ajfa-11778	63	30	important	important	ADJ
ajfa-11778	63	31	for	for	ADP
ajfa-11778	63	32	corporate	corporate	ADJ
ajfa-11778	63	33	governance	governance	NOUN
ajfa-11778	63	34	because	because	SCONJ
ajfa-11778	63	35	these	these	DET
ajfa-11778	63	36	reports	report	NOUN
ajfa-11778	63	37	provide	provide	VERB
ajfa-11778	63	38	the	the	DET
ajfa-11778	63	39	means	mean	NOUN
ajfa-11778	63	40	by	by	ADP
ajfa-11778	63	41	which	which	PRON
ajfa-11778	63	42	the	the	DET
ajfa-11778	63	43	directors	director	NOUN
ajfa-11778	63	44	are	be	AUX
ajfa-11778	63	45	made	make	VERB
ajfa-11778	63	46	accountable	accountable	ADJ
ajfa-11778	63	47	to	to	ADP
ajfa-11778	63	48	the	the	DET
ajfa-11778	63	49	shareholders	shareholder	NOUN
ajfa-11778	63	50	.	.	PUNCT
ajfa-11778	64	1	asian	asian	ADJ
ajfa-11778	64	2	journal	journal	PROPN
ajfa-11778	64	3	of	of	ADP
ajfa-11778	64	4	finance	finance	PROPN
ajfa-11778	64	5	&	&	CCONJ
ajfa-11778	64	6	accounting	accounting	PROPN
ajfa-11778	64	7	issn	issn	PROPN
ajfa-11778	64	8	1946	1946	NUM
ajfa-11778	64	9	-	-	PUNCT
ajfa-11778	64	10	052x	052x	PROPN
ajfa-11778	64	11	2017	2017	NUM
ajfa-11778	64	12	,	,	PUNCT
ajfa-11778	64	13	vol	vol	NOUN
ajfa-11778	64	14	.	.	NOUN
ajfa-11778	64	15	9	9	NUM
ajfa-11778	64	16	,	,	PUNCT
ajfa-11778	64	17	no	no	INTJ
ajfa-11778	64	18	.	.	NOUN
ajfa-11778	64	19	2	2	NUM
ajfa-11778	64	20	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-11778	64	21	75	75	NUM
ajfa-11778	64	22	the	the	DET
ajfa-11778	64	23	existing	exist	VERB
ajfa-11778	64	24	definitions	definition	NOUN
ajfa-11778	64	25	of	of	ADP
ajfa-11778	64	26	disclosure	disclosure	NOUN
ajfa-11778	64	27	are	be	AUX
ajfa-11778	64	28	a	a	DET
ajfa-11778	64	29	testament	testament	NOUN
ajfa-11778	64	30	to	to	ADP
ajfa-11778	64	31	the	the	DET
ajfa-11778	64	32	broadness	broadness	NOUN
ajfa-11778	64	33	of	of	ADP
ajfa-11778	64	34	the	the	DET
ajfa-11778	64	35	concept	concept	NOUN
ajfa-11778	64	36	,	,	PUNCT
ajfa-11778	64	37	as	as	SCONJ
ajfa-11778	64	38	prior	prior	ADJ
ajfa-11778	64	39	researchers	researcher	NOUN
ajfa-11778	64	40	have	have	VERB
ajfa-11778	64	41	advanced	advanced	ADJ
ajfa-11778	64	42	definitions	definition	NOUN
ajfa-11778	64	43	suitable	suitable	ADJ
ajfa-11778	64	44	for	for	ADP
ajfa-11778	64	45	the	the	DET
ajfa-11778	64	46	scope	scope	NOUN
ajfa-11778	64	47	of	of	ADP
ajfa-11778	64	48	their	their	PRON
ajfa-11778	64	49	respective	respective	ADJ
ajfa-11778	64	50	studies	study	NOUN
ajfa-11778	64	51	.	.	PUNCT
ajfa-11778	65	1	for	for	ADP
ajfa-11778	65	2	over	over	ADP
ajfa-11778	65	3	four	four	NUM
ajfa-11778	65	4	decades	decade	NOUN
ajfa-11778	65	5	of	of	ADP
ajfa-11778	65	6	research	research	NOUN
ajfa-11778	65	7	into	into	ADP
ajfa-11778	65	8	corporate	corporate	ADJ
ajfa-11778	65	9	disclosure	disclosure	NOUN
ajfa-11778	65	10	,	,	PUNCT
ajfa-11778	65	11	the	the	DET
ajfa-11778	65	12	concept	concept	NOUN
ajfa-11778	65	13	was	be	AUX
ajfa-11778	65	14	bereft	bereft	ADJ
ajfa-11778	65	15	of	of	ADP
ajfa-11778	65	16	any	any	DET
ajfa-11778	65	17	known	know	VERB
ajfa-11778	65	18	theory	theory	NOUN
ajfa-11778	65	19	until	until	ADP
ajfa-11778	65	20	healy	healy	PROPN
ajfa-11778	65	21	and	and	CCONJ
ajfa-11778	65	22	palepu	palepu	NOUN
ajfa-11778	65	23	(	(	PUNCT
ajfa-11778	65	24	2001	2001	NUM
ajfa-11778	65	25	)	)	PUNCT
ajfa-11778	65	26	as	as	ADV
ajfa-11778	65	27	well	well	ADV
ajfa-11778	65	28	as	as	ADP
ajfa-11778	65	29	omran	omran	NOUN
ajfa-11778	65	30	and	and	CCONJ
ajfa-11778	65	31	el	el	NOUN
ajfa-11778	65	32	-	-	NOUN
ajfa-11778	65	33	galfy	galfy	NOUN
ajfa-11778	65	34	(	(	PUNCT
ajfa-11778	65	35	2014	2014	NUM
ajfa-11778	65	36	)	)	PUNCT
ajfa-11778	65	37	proposed	propose	VERB
ajfa-11778	65	38	a	a	DET
ajfa-11778	65	39	list	list	NOUN
ajfa-11778	65	40	of	of	ADP
ajfa-11778	65	41	theories	theory	NOUN
ajfa-11778	65	42	for	for	ADP
ajfa-11778	65	43	disclosure	disclosure	NOUN
ajfa-11778	65	44	.	.	PUNCT
ajfa-11778	66	1	this	this	DET
ajfa-11778	66	2	lack	lack	NOUN
ajfa-11778	66	3	of	of	ADP
ajfa-11778	66	4	general	general	ADJ
ajfa-11778	66	5	theory	theory	NOUN
ajfa-11778	66	6	,	,	PUNCT
ajfa-11778	66	7	according	accord	VERB
ajfa-11778	66	8	to	to	ADP
ajfa-11778	66	9	abdulrahman	abdulrahman	PROPN
ajfa-11778	66	10	(	(	PUNCT
ajfa-11778	66	11	1998	1998	NUM
ajfa-11778	66	12	)	)	PUNCT
ajfa-11778	66	13	,	,	PUNCT
ajfa-11778	66	14	was	be	AUX
ajfa-11778	66	15	due	due	ADJ
ajfa-11778	66	16	to	to	ADP
ajfa-11778	66	17	the	the	DET
ajfa-11778	66	18	abstract	abstract	ADJ
ajfa-11778	66	19	nature	nature	NOUN
ajfa-11778	66	20	of	of	ADP
ajfa-11778	66	21	disclosure	disclosure	NOUN
ajfa-11778	66	22	which	which	PRON
ajfa-11778	66	23	may	may	AUX
ajfa-11778	66	24	mean	mean	VERB
ajfa-11778	66	25	several	several	ADJ
ajfa-11778	66	26	things	thing	NOUN
ajfa-11778	66	27	to	to	ADP
ajfa-11778	66	28	several	several	ADJ
ajfa-11778	66	29	people	people	NOUN
ajfa-11778	66	30	.	.	PUNCT
ajfa-11778	67	1	this	this	PRON
ajfa-11778	67	2	is	be	AUX
ajfa-11778	67	3	why	why	SCONJ
ajfa-11778	67	4	different	different	ADJ
ajfa-11778	67	5	researchers	researcher	NOUN
ajfa-11778	67	6	view	view	VERB
ajfa-11778	67	7	the	the	DET
ajfa-11778	67	8	concept	concept	NOUN
ajfa-11778	67	9	from	from	ADP
ajfa-11778	67	10	different	different	ADJ
ajfa-11778	67	11	perspectives	perspective	NOUN
ajfa-11778	67	12	.	.	PUNCT
ajfa-11778	68	1	the	the	DET
ajfa-11778	68	2	common	common	ADJ
ajfa-11778	68	3	perspectives	perspective	NOUN
ajfa-11778	68	4	include	include	VERB
ajfa-11778	68	5	disclosure	disclosure	NOUN
ajfa-11778	68	6	adequacy	adequacy	NOUN
ajfa-11778	68	7	(	(	PUNCT
ajfa-11778	68	8	buzby	buzby	NOUN
ajfa-11778	68	9	,	,	PUNCT
ajfa-11778	68	10	1974	1974	NUM
ajfa-11778	68	11	;	;	PUNCT
ajfa-11778	68	12	al	al	PROPN
ajfa-11778	68	13	-	-	PUNCT
ajfa-11778	68	14	zarouni	zarouni	PROPN
ajfa-11778	68	15	,	,	PUNCT
ajfa-11778	68	16	2008	2008	NUM
ajfa-11778	68	17	)	)	PUNCT
ajfa-11778	68	18	and	and	CCONJ
ajfa-11778	68	19	disclosure	disclosure	NOUN
ajfa-11778	68	20	quality	quality	NOUN
ajfa-11778	68	21	(	(	PUNCT
ajfa-11778	68	22	singhvi	singhvi	PROPN
ajfa-11778	68	23	&	&	CCONJ
ajfa-11778	68	24	desai	desai	PROPN
ajfa-11778	68	25	,	,	PUNCT
ajfa-11778	68	26	1971	1971	NUM
ajfa-11778	68	27	;	;	PUNCT
ajfa-11778	68	28	moore	moore	PROPN
ajfa-11778	68	29	&	&	CCONJ
ajfa-11778	68	30	buzby	buzby	PROPN
ajfa-11778	68	31	,	,	PUNCT
ajfa-11778	68	32	1972	1972	NUM
ajfa-11778	68	33	)	)	PUNCT
ajfa-11778	68	34	.	.	PUNCT
ajfa-11778	69	1	in	in	ADP
ajfa-11778	69	2	this	this	DET
ajfa-11778	69	3	study	study	NOUN
ajfa-11778	69	4	,	,	PUNCT
ajfa-11778	69	5	disclosure	disclosure	NOUN
ajfa-11778	69	6	is	be	AUX
ajfa-11778	69	7	viewed	view	VERB
ajfa-11778	69	8	as	as	ADP
ajfa-11778	69	9	the	the	DET
ajfa-11778	69	10	fair	fair	ADJ
ajfa-11778	69	11	presentation	presentation	NOUN
ajfa-11778	69	12	of	of	ADP
ajfa-11778	69	13	an	an	DET
ajfa-11778	69	14	entity	entity	NOUN
ajfa-11778	69	15	’s	’s	PART
ajfa-11778	69	16	financial	financial	ADJ
ajfa-11778	69	17	or	or	CCONJ
ajfa-11778	69	18	non	non	ADJ
ajfa-11778	69	19	-	-	ADJ
ajfa-11778	69	20	financial	financial	ADJ
ajfa-11778	69	21	information	information	NOUN
ajfa-11778	69	22	whether	whether	SCONJ
ajfa-11778	69	23	mandatory	mandatory	ADJ
ajfa-11778	69	24	or	or	CCONJ
ajfa-11778	69	25	voluntary	voluntary	ADJ
ajfa-11778	69	26	which	which	PRON
ajfa-11778	69	27	is	be	AUX
ajfa-11778	69	28	included	include	VERB
ajfa-11778	69	29	in	in	ADP
ajfa-11778	69	30	annual	annual	ADJ
ajfa-11778	69	31	reports	report	NOUN
ajfa-11778	69	32	and	and	CCONJ
ajfa-11778	69	33	is	be	AUX
ajfa-11778	69	34	useful	useful	ADJ
ajfa-11778	69	35	to	to	ADP
ajfa-11778	69	36	stakeholders	stakeholder	NOUN
ajfa-11778	69	37	’	'	PUNCT
ajfa-11778	69	38	decision	decision	NOUN
ajfa-11778	69	39	making	making	NOUN
ajfa-11778	69	40	.	.	PUNCT
ajfa-11778	70	1	fundamentally	fundamentally	ADV
ajfa-11778	70	2	,	,	PUNCT
ajfa-11778	70	3	for	for	SCONJ
ajfa-11778	70	4	the	the	DET
ajfa-11778	70	5	information	information	NOUN
ajfa-11778	70	6	to	to	PART
ajfa-11778	70	7	be	be	AUX
ajfa-11778	70	8	useful	useful	ADJ
ajfa-11778	70	9	,	,	PUNCT
ajfa-11778	70	10	it	it	PRON
ajfa-11778	70	11	must	must	AUX
ajfa-11778	70	12	be	be	AUX
ajfa-11778	70	13	relevant	relevant	ADJ
ajfa-11778	70	14	and	and	CCONJ
ajfa-11778	70	15	faithfully	faithfully	ADV
ajfa-11778	70	16	represents	represent	VERB
ajfa-11778	70	17	that	that	SCONJ
ajfa-11778	70	18	which	which	PRON
ajfa-11778	70	19	it	it	PRON
ajfa-11778	70	20	purports	purport	VERB
ajfa-11778	70	21	to	to	PART
ajfa-11778	70	22	represent	represent	VERB
ajfa-11778	70	23	.	.	PUNCT
ajfa-11778	71	1	in	in	ADP
ajfa-11778	71	2	addition	addition	NOUN
ajfa-11778	71	3	,	,	PUNCT
ajfa-11778	71	4	the	the	DET
ajfa-11778	71	5	information	information	NOUN
ajfa-11778	71	6	is	be	AUX
ajfa-11778	71	7	enhanced	enhance	VERB
ajfa-11778	71	8	if	if	SCONJ
ajfa-11778	71	9	it	it	PRON
ajfa-11778	71	10	is	be	AUX
ajfa-11778	71	11	comparable	comparable	ADJ
ajfa-11778	71	12	,	,	PUNCT
ajfa-11778	71	13	verifiable	verifiable	ADJ
ajfa-11778	71	14	,	,	PUNCT
ajfa-11778	71	15	timely	timely	ADJ
ajfa-11778	71	16	and	and	CCONJ
ajfa-11778	71	17	understandable	understandable	ADJ
ajfa-11778	71	18	.	.	PUNCT
ajfa-11778	72	1	2.2	2.2	NUM
ajfa-11778	72	2	relationship	relationship	NOUN
ajfa-11778	72	3	between	between	ADP
ajfa-11778	72	4	firm	firm	ADJ
ajfa-11778	72	5	performance	performance	NOUN
ajfa-11778	72	6	and	and	CCONJ
ajfa-11778	72	7	corporate	corporate	ADJ
ajfa-11778	72	8	disclosure	disclosure	NOUN
ajfa-11778	72	9	according	accord	VERB
ajfa-11778	72	10	to	to	ADP
ajfa-11778	72	11	lang	lang	PROPN
ajfa-11778	72	12	and	and	CCONJ
ajfa-11778	72	13	lundholm	lundholm	PROPN
ajfa-11778	72	14	(	(	PUNCT
ajfa-11778	72	15	1993	1993	NUM
ajfa-11778	72	16	)	)	PUNCT
ajfa-11778	72	17	,	,	PUNCT
ajfa-11778	72	18	performance	performance	NOUN
ajfa-11778	72	19	-	-	PUNCT
ajfa-11778	72	20	related	relate	VERB
ajfa-11778	72	21	variables	variable	NOUN
ajfa-11778	72	22	represent	represent	VERB
ajfa-11778	72	23	information	information	NOUN
ajfa-11778	72	24	to	to	PART
ajfa-11778	72	25	which	which	PRON
ajfa-11778	72	26	management	management	NOUN
ajfa-11778	72	27	may	may	AUX
ajfa-11778	72	28	have	have	VERB
ajfa-11778	72	29	preferential	preferential	ADJ
ajfa-11778	72	30	access	access	NOUN
ajfa-11778	72	31	and	and	CCONJ
ajfa-11778	72	32	which	which	PRON
ajfa-11778	72	33	varies	vary	VERB
ajfa-11778	72	34	from	from	ADP
ajfa-11778	72	35	time	time	NOUN
ajfa-11778	72	36	to	to	ADP
ajfa-11778	72	37	time	time	NOUN
ajfa-11778	72	38	.	.	PUNCT
ajfa-11778	73	1	these	these	DET
ajfa-11778	73	2	variables	variable	NOUN
ajfa-11778	73	3	are	be	AUX
ajfa-11778	73	4	profitability	profitability	NOUN
ajfa-11778	73	5	and	and	CCONJ
ajfa-11778	73	6	liquidity	liquidity	NOUN
ajfa-11778	73	7	.	.	PUNCT
ajfa-11778	74	1	firms	firm	NOUN
ajfa-11778	74	2	may	may	AUX
ajfa-11778	74	3	release	release	VERB
ajfa-11778	74	4	information	information	NOUN
ajfa-11778	74	5	to	to	PART
ajfa-11778	74	6	signal	signal	VERB
ajfa-11778	74	7	good	good	ADJ
ajfa-11778	74	8	performance	performance	NOUN
ajfa-11778	74	9	(	(	PUNCT
ajfa-11778	74	10	benston	benston	NOUN
ajfa-11778	74	11	,	,	PUNCT
ajfa-11778	74	12	1980	1980	NUM
ajfa-11778	74	13	)	)	PUNCT
ajfa-11778	74	14	.	.	PUNCT
ajfa-11778	75	1	also	also	ADV
ajfa-11778	75	2	,	,	PUNCT
ajfa-11778	75	3	management	management	NOUN
ajfa-11778	75	4	may	may	AUX
ajfa-11778	75	5	want	want	VERB
ajfa-11778	75	6	to	to	PART
ajfa-11778	75	7	assure	assure	VERB
ajfa-11778	75	8	shareholders	shareholder	NOUN
ajfa-11778	75	9	of	of	ADP
ajfa-11778	75	10	the	the	DET
ajfa-11778	75	11	firm	firm	NOUN
ajfa-11778	75	12	’s	’s	PART
ajfa-11778	75	13	profitability	profitability	NOUN
ajfa-11778	75	14	to	to	PART
ajfa-11778	75	15	justify	justify	VERB
ajfa-11778	75	16	management	management	NOUN
ajfa-11778	75	17	’s	’s	PART
ajfa-11778	75	18	compensation	compensation	NOUN
ajfa-11778	75	19	(	(	PUNCT
ajfa-11778	75	20	singhvi	singhvi	PROPN
ajfa-11778	75	21	&	&	CCONJ
ajfa-11778	75	22	desai	desai	PROPN
ajfa-11778	75	23	,	,	PUNCT
ajfa-11778	75	24	1971	1971	NUM
ajfa-11778	75	25	)	)	PUNCT
ajfa-11778	75	26	.	.	PUNCT
ajfa-11778	76	1	lang	lang	PROPN
ajfa-11778	76	2	and	and	CCONJ
ajfa-11778	76	3	lundholm	lundholm	PROPN
ajfa-11778	76	4	(	(	PUNCT
ajfa-11778	76	5	1993	1993	NUM
ajfa-11778	76	6	)	)	PUNCT
ajfa-11778	76	7	argue	argue	VERB
ajfa-11778	76	8	that	that	SCONJ
ajfa-11778	76	9	if	if	SCONJ
ajfa-11778	76	10	performance	performance	NOUN
ajfa-11778	76	11	serves	serve	VERB
ajfa-11778	76	12	as	as	ADP
ajfa-11778	76	13	a	a	DET
ajfa-11778	76	14	proxy	proxy	NOUN
ajfa-11778	76	15	for	for	ADP
ajfa-11778	76	16	information	information	NOUN
ajfa-11778	76	17	asymmetry	asymmetry	NOUN
ajfa-11778	76	18	between	between	ADP
ajfa-11778	76	19	investors	investor	NOUN
ajfa-11778	76	20	and	and	CCONJ
ajfa-11778	76	21	managers	manager	NOUN
ajfa-11778	76	22	,	,	PUNCT
ajfa-11778	76	23	then	then	ADV
ajfa-11778	76	24	disclosure	disclosure	NOUN
ajfa-11778	76	25	may	may	AUX
ajfa-11778	76	26	be	be	AUX
ajfa-11778	76	27	related	relate	VERB
ajfa-11778	76	28	to	to	ADP
ajfa-11778	76	29	the	the	DET
ajfa-11778	76	30	variability	variability	NOUN
ajfa-11778	76	31	of	of	ADP
ajfa-11778	76	32	a	a	DET
ajfa-11778	76	33	firm	firm	NOUN
ajfa-11778	76	34	’s	’s	PART
ajfa-11778	76	35	performance	performance	NOUN
ajfa-11778	76	36	.	.	PUNCT
ajfa-11778	77	1	this	this	PRON
ajfa-11778	77	2	means	mean	VERB
ajfa-11778	77	3	that	that	SCONJ
ajfa-11778	77	4	disclosures	disclosure	NOUN
ajfa-11778	77	5	increase	increase	VERB
ajfa-11778	77	6	when	when	SCONJ
ajfa-11778	77	7	perceived	perceive	VERB
ajfa-11778	77	8	management	management	NOUN
ajfa-11778	77	9	and	and	CCONJ
ajfa-11778	77	10	investor	investor	NOUN
ajfa-11778	77	11	information	information	NOUN
ajfa-11778	77	12	asymmetry	asymmetry	NOUN
ajfa-11778	77	13	is	be	AUX
ajfa-11778	77	14	high	high	ADJ
ajfa-11778	77	15	.	.	PUNCT
ajfa-11778	78	1	2.2.1	2.2.1	NUM
ajfa-11778	78	2	profitability	profitability	NOUN
ajfa-11778	78	3	theoretically	theoretically	ADV
ajfa-11778	78	4	,	,	PUNCT
ajfa-11778	78	5	management	management	NOUN
ajfa-11778	78	6	tends	tend	VERB
ajfa-11778	78	7	to	to	PART
ajfa-11778	78	8	disclose	disclose	VERB
ajfa-11778	78	9	more	more	ADJ
ajfa-11778	78	10	information	information	NOUN
ajfa-11778	78	11	when	when	SCONJ
ajfa-11778	78	12	the	the	DET
ajfa-11778	78	13	firm	firm	NOUN
ajfa-11778	78	14	is	be	AUX
ajfa-11778	78	15	performing	perform	VERB
ajfa-11778	78	16	well	well	ADV
ajfa-11778	78	17	than	than	ADP
ajfa-11778	78	18	when	when	SCONJ
ajfa-11778	78	19	it	it	PRON
ajfa-11778	78	20	is	be	AUX
ajfa-11778	78	21	performing	perform	VERB
ajfa-11778	78	22	poorly	poorly	ADV
ajfa-11778	78	23	(	(	PUNCT
ajfa-11778	78	24	wallace	wallace	NOUN
ajfa-11778	78	25	et	et	PROPN
ajfa-11778	78	26	al	al	PROPN
ajfa-11778	78	27	.	.	PROPN
ajfa-11778	78	28	1994	1994	NUM
ajfa-11778	78	29	)	)	PUNCT
ajfa-11778	78	30	.	.	PUNCT
ajfa-11778	79	1	also	also	ADV
ajfa-11778	79	2	,	,	PUNCT
ajfa-11778	79	3	in	in	ADP
ajfa-11778	79	4	the	the	DET
ajfa-11778	79	5	presence	presence	NOUN
ajfa-11778	79	6	of	of	ADP
ajfa-11778	79	7	disclosure	disclosure	NOUN
ajfa-11778	79	8	costs	cost	NOUN
ajfa-11778	79	9	,	,	PUNCT
ajfa-11778	79	10	firms	firm	NOUN
ajfa-11778	79	11	disclose	disclose	VERB
ajfa-11778	79	12	more	more	ADJ
ajfa-11778	79	13	information	information	NOUN
ajfa-11778	79	14	as	as	SCONJ
ajfa-11778	79	15	their	their	PRON
ajfa-11778	79	16	performance	performance	NOUN
ajfa-11778	79	17	exceeds	exceed	VERB
ajfa-11778	79	18	a	a	DET
ajfa-11778	79	19	certain	certain	ADJ
ajfa-11778	79	20	threshold	threshold	NOUN
ajfa-11778	79	21	.	.	PUNCT
ajfa-11778	80	1	based	base	VERB
ajfa-11778	80	2	on	on	ADP
ajfa-11778	80	3	the	the	DET
ajfa-11778	80	4	signalling	signal	VERB
ajfa-11778	80	5	theory	theory	NOUN
ajfa-11778	80	6	,	,	PUNCT
ajfa-11778	80	7	researchers	researcher	NOUN
ajfa-11778	80	8	argue	argue	VERB
ajfa-11778	80	9	that	that	SCONJ
ajfa-11778	80	10	a	a	DET
ajfa-11778	80	11	firm	firm	NOUN
ajfa-11778	80	12	with	with	ADP
ajfa-11778	80	13	a	a	DET
ajfa-11778	80	14	higher	high	ADJ
ajfa-11778	80	15	profitability	profitability	NOUN
ajfa-11778	80	16	is	be	AUX
ajfa-11778	80	17	inclined	incline	VERB
ajfa-11778	80	18	to	to	PART
ajfa-11778	80	19	disclose	disclose	VERB
ajfa-11778	80	20	more	more	ADJ
ajfa-11778	80	21	information	information	NOUN
ajfa-11778	80	22	in	in	ADP
ajfa-11778	80	23	its	its	PRON
ajfa-11778	80	24	annual	annual	ADJ
ajfa-11778	80	25	report	report	NOUN
ajfa-11778	80	26	to	to	PART
ajfa-11778	80	27	signal	signal	VERB
ajfa-11778	80	28	its	its	PRON
ajfa-11778	80	29	superior	superior	ADJ
ajfa-11778	80	30	performance	performance	NOUN
ajfa-11778	80	31	to	to	ADP
ajfa-11778	80	32	the	the	DET
ajfa-11778	80	33	market	market	NOUN
ajfa-11778	80	34	(	(	PUNCT
ajfa-11778	80	35	cooke	cooke	PROPN
ajfa-11778	80	36	,	,	PUNCT
ajfa-11778	80	37	1989	1989	NUM
ajfa-11778	80	38	;	;	PUNCT
ajfa-11778	80	39	wallace	wallace	NOUN
ajfa-11778	80	40	,	,	PUNCT
ajfa-11778	80	41	et	et	PROPN
ajfa-11778	80	42	al	al	PROPN
ajfa-11778	80	43	.	.	PROPN
ajfa-11778	80	44	1994	1994	NUM
ajfa-11778	80	45	;	;	PUNCT
ajfa-11778	80	46	wallace	wallace	PROPN
ajfa-11778	80	47	&	&	CCONJ
ajfa-11778	80	48	naser	naser	PROPN
ajfa-11778	80	49	1995	1995	NUM
ajfa-11778	80	50	;	;	PUNCT
ajfa-11778	80	51	and	and	CCONJ
ajfa-11778	80	52	archambault	archambault	PROPN
ajfa-11778	80	53	&	&	CCONJ
ajfa-11778	80	54	archambault	archambault	PROPN
ajfa-11778	80	55	,	,	PUNCT
ajfa-11778	80	56	2003	2003	NUM
ajfa-11778	80	57	)	)	PUNCT
ajfa-11778	80	58	.	.	PUNCT
ajfa-11778	81	1	on	on	ADP
ajfa-11778	81	2	the	the	DET
ajfa-11778	81	3	other	other	ADJ
ajfa-11778	81	4	hand	hand	NOUN
ajfa-11778	81	5	,	,	PUNCT
ajfa-11778	81	6	firms	firm	NOUN
ajfa-11778	81	7	may	may	AUX
ajfa-11778	81	8	voluntarily	voluntarily	ADV
ajfa-11778	81	9	disclose	disclose	VERB
ajfa-11778	81	10	information	information	NOUN
ajfa-11778	81	11	in	in	ADP
ajfa-11778	81	12	order	order	NOUN
ajfa-11778	81	13	to	to	PART
ajfa-11778	81	14	justify	justify	VERB
ajfa-11778	81	15	their	their	PRON
ajfa-11778	81	16	unexpected	unexpected	ADJ
ajfa-11778	81	17	poor	poor	ADJ
ajfa-11778	81	18	performance	performance	NOUN
ajfa-11778	81	19	and	and	CCONJ
ajfa-11778	81	20	to	to	PART
ajfa-11778	81	21	reduce	reduce	VERB
ajfa-11778	81	22	the	the	DET
ajfa-11778	81	23	likelihood	likelihood	NOUN
ajfa-11778	81	24	of	of	ADP
ajfa-11778	81	25	a	a	DET
ajfa-11778	81	26	substantial	substantial	ADJ
ajfa-11778	81	27	negative	negative	ADJ
ajfa-11778	81	28	stock	stock	NOUN
ajfa-11778	81	29	price	price	NOUN
ajfa-11778	81	30	response	response	NOUN
ajfa-11778	81	31	in	in	ADP
ajfa-11778	81	32	the	the	DET
ajfa-11778	81	33	event	event	NOUN
ajfa-11778	81	34	that	that	SCONJ
ajfa-11778	81	35	a	a	DET
ajfa-11778	81	36	particular	particular	ADJ
ajfa-11778	81	37	piece	piece	NOUN
ajfa-11778	81	38	of	of	ADP
ajfa-11778	81	39	information	information	NOUN
ajfa-11778	81	40	becomes	become	VERB
ajfa-11778	81	41	a	a	DET
ajfa-11778	81	42	mandatory	mandatory	ADJ
ajfa-11778	81	43	disclosure	disclosure	NOUN
ajfa-11778	81	44	item	item	NOUN
ajfa-11778	81	45	(	(	PUNCT
ajfa-11778	81	46	skinner	skinner	NOUN
ajfa-11778	81	47	,	,	PUNCT
ajfa-11778	81	48	1995	1995	NUM
ajfa-11778	81	49	)	)	PUNCT
ajfa-11778	81	50	.	.	PUNCT
ajfa-11778	82	1	empirical	empirical	ADJ
ajfa-11778	82	2	evidence	evidence	NOUN
ajfa-11778	82	3	on	on	ADP
ajfa-11778	82	4	the	the	DET
ajfa-11778	82	5	direction	direction	NOUN
ajfa-11778	82	6	of	of	ADP
ajfa-11778	82	7	relationship	relationship	NOUN
ajfa-11778	82	8	between	between	ADP
ajfa-11778	82	9	firm	firm	ADJ
ajfa-11778	82	10	performance	performance	NOUN
ajfa-11778	82	11	and	and	CCONJ
ajfa-11778	82	12	disclosure	disclosure	NOUN
ajfa-11778	82	13	is	be	AUX
ajfa-11778	82	14	mixed	mixed	ADJ
ajfa-11778	82	15	and	and	CCONJ
ajfa-11778	82	16	inconclusive	inconclusive	ADJ
ajfa-11778	82	17	.	.	PUNCT
ajfa-11778	83	1	while	while	SCONJ
ajfa-11778	83	2	some	some	DET
ajfa-11778	83	3	studies	study	NOUN
ajfa-11778	83	4	(	(	PUNCT
ajfa-11778	83	5	wallace	wallace	PROPN
ajfa-11778	83	6	et	et	PROPN
ajfa-11778	83	7	al	al	PROPN
ajfa-11778	83	8	.	.	PROPN
ajfa-11778	83	9	1994	1994	NUM
ajfa-11778	83	10	;	;	PUNCT
ajfa-11778	83	11	naser	naser	PROPN
ajfa-11778	83	12	,	,	PUNCT
ajfa-11778	83	13	1998	1998	NUM
ajfa-11778	83	14	;	;	PUNCT
ajfa-11778	83	15	naser	naser	PROPN
ajfa-11778	83	16	et	et	PROPN
ajfa-11778	83	17	al	al	PROPN
ajfa-11778	83	18	.	.	PROPN
ajfa-11778	83	19	2002	2002	NUM
ajfa-11778	83	20	)	)	PUNCT
ajfa-11778	83	21	report	report	NOUN
ajfa-11778	83	22	that	that	SCONJ
ajfa-11778	83	23	firms	firm	NOUN
ajfa-11778	83	24	tend	tend	VERB
ajfa-11778	83	25	to	to	PART
ajfa-11778	83	26	disclose	disclose	VERB
ajfa-11778	83	27	more	more	ADJ
ajfa-11778	83	28	information	information	NOUN
ajfa-11778	83	29	when	when	SCONJ
ajfa-11778	83	30	they	they	PRON
ajfa-11778	83	31	are	be	AUX
ajfa-11778	83	32	experiencing	experience	VERB
ajfa-11778	83	33	favourable	favourable	ADJ
ajfa-11778	83	34	earnings	earning	NOUN
ajfa-11778	83	35	results	result	NOUN
ajfa-11778	83	36	,	,	PUNCT
ajfa-11778	83	37	others	other	NOUN
ajfa-11778	83	38	(	(	PUNCT
ajfa-11778	83	39	wallace	wallace	PROPN
ajfa-11778	83	40	&	&	CCONJ
ajfa-11778	83	41	naser	naser	PROPN
ajfa-11778	83	42	1995	1995	NUM
ajfa-11778	83	43	)	)	PUNCT
ajfa-11778	83	44	reported	report	VERB
ajfa-11778	83	45	a	a	DET
ajfa-11778	83	46	negative	negative	ADJ
ajfa-11778	83	47	and	and	CCONJ
ajfa-11778	83	48	significant	significant	ADJ
ajfa-11778	83	49	asian	asian	ADJ
ajfa-11778	83	50	journal	journal	NOUN
ajfa-11778	83	51	of	of	ADP
ajfa-11778	83	52	finance	finance	PROPN
ajfa-11778	83	53	&	&	CCONJ
ajfa-11778	83	54	accounting	accounting	PROPN
ajfa-11778	83	55	issn	issn	PROPN
ajfa-11778	83	56	1946	1946	NUM
ajfa-11778	83	57	-	-	PUNCT
ajfa-11778	83	58	052x	052x	PROPN
ajfa-11778	83	59	2017	2017	NUM
ajfa-11778	83	60	,	,	PUNCT
ajfa-11778	83	61	vol	vol	NOUN
ajfa-11778	83	62	.	.	NOUN
ajfa-11778	83	63	9	9	NUM
ajfa-11778	83	64	,	,	PUNCT
ajfa-11778	83	65	no	no	INTJ
ajfa-11778	83	66	.	.	NOUN
ajfa-11778	83	67	2	2	NUM
ajfa-11778	83	68	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	83	69	76	76	NUM
ajfa-11778	83	70	association	association	NOUN
ajfa-11778	83	71	between	between	ADP
ajfa-11778	83	72	the	the	DET
ajfa-11778	83	73	two	two	NUM
ajfa-11778	83	74	variables	variable	NOUN
ajfa-11778	83	75	(	(	PUNCT
ajfa-11778	83	76	wallace	wallace	PROPN
ajfa-11778	83	77	et	et	PROPN
ajfa-11778	83	78	al	al	PROPN
ajfa-11778	83	79	.	.	PROPN
ajfa-11778	83	80	1994	1994	NUM
ajfa-11778	83	81	;	;	PUNCT
ajfa-11778	83	82	naser	naser	PROPN
ajfa-11778	83	83	et	et	PROPN
ajfa-11778	83	84	al	al	PROPN
ajfa-11778	83	85	.	.	PROPN
ajfa-11778	83	86	2002	2002	NUM
ajfa-11778	83	87	,	,	PUNCT
ajfa-11778	83	88	umoren	umoren	NOUN
ajfa-11778	83	89	,	,	PUNCT
ajfa-11778	83	90	2009	2009	NUM
ajfa-11778	83	91	)	)	PUNCT
ajfa-11778	83	92	.	.	PUNCT
ajfa-11778	84	1	interestingly	interestingly	ADV
ajfa-11778	84	2	,	,	PUNCT
ajfa-11778	84	3	some	some	DET
ajfa-11778	84	4	studies	study	NOUN
ajfa-11778	84	5	provide	provide	VERB
ajfa-11778	84	6	evidence	evidence	NOUN
ajfa-11778	84	7	that	that	SCONJ
ajfa-11778	84	8	firms	firm	NOUN
ajfa-11778	84	9	are	be	AUX
ajfa-11778	84	10	more	more	ADV
ajfa-11778	84	11	likely	likely	ADJ
ajfa-11778	84	12	to	to	PART
ajfa-11778	84	13	disclose	disclose	VERB
ajfa-11778	84	14	more	more	ADJ
ajfa-11778	84	15	information	information	NOUN
ajfa-11778	84	16	when	when	SCONJ
ajfa-11778	84	17	they	they	PRON
ajfa-11778	84	18	have	have	VERB
ajfa-11778	84	19	bad	bad	ADJ
ajfa-11778	84	20	news	news	NOUN
ajfa-11778	84	21	than	than	ADP
ajfa-11778	84	22	for	for	ADP
ajfa-11778	84	23	good	good	ADJ
ajfa-11778	84	24	news	news	PROPN
ajfa-11778	84	25	(	(	PUNCT
ajfa-11778	84	26	belkaoui	belkaoui	PROPN
ajfa-11778	84	27	&	&	CCONJ
ajfa-11778	84	28	kahl	kahl	PROPN
ajfa-11778	84	29	,	,	PUNCT
ajfa-11778	84	30	1978	1978	NUM
ajfa-11778	84	31	;	;	PUNCT
ajfa-11778	84	32	and	and	CCONJ
ajfa-11778	84	33	healy	healy	PROPN
ajfa-11778	84	34	&	&	CCONJ
ajfa-11778	84	35	palepu	palepu	PROPN
ajfa-11778	84	36	,	,	PUNCT
ajfa-11778	84	37	2001	2001	NUM
ajfa-11778	84	38	)	)	PUNCT
ajfa-11778	84	39	.	.	PUNCT
ajfa-11778	85	1	most	most	ADJ
ajfa-11778	85	2	prior	prior	ADJ
ajfa-11778	85	3	studies	study	NOUN
ajfa-11778	85	4	use	use	VERB
ajfa-11778	85	5	return	return	NOUN
ajfa-11778	85	6	on	on	ADP
ajfa-11778	85	7	equity	equity	NOUN
ajfa-11778	85	8	and	and	CCONJ
ajfa-11778	85	9	return	return	VERB
ajfa-11778	85	10	on	on	ADP
ajfa-11778	85	11	sales	sale	NOUN
ajfa-11778	85	12	/	/	SYM
ajfa-11778	85	13	profit	profit	NOUN
ajfa-11778	85	14	margin	margin	NOUN
ajfa-11778	85	15	as	as	ADP
ajfa-11778	85	16	a	a	DET
ajfa-11778	85	17	measure	measure	NOUN
ajfa-11778	85	18	of	of	ADP
ajfa-11778	85	19	profitability	profitability	NOUN
ajfa-11778	85	20	(	(	PUNCT
ajfa-11778	85	21	wallace	wallace	PROPN
ajfa-11778	85	22	et	et	PROPN
ajfa-11778	85	23	al	al	PROPN
ajfa-11778	85	24	.	.	PROPN
ajfa-11778	85	25	,	,	PUNCT
ajfa-11778	85	26	1994	1994	NUM
ajfa-11778	85	27	;	;	PUNCT
ajfa-11778	85	28	wallace	wallace	NOUN
ajfa-11778	85	29	and	and	CCONJ
ajfa-11778	85	30	naser	naser	PROPN
ajfa-11778	85	31	,	,	PUNCT
ajfa-11778	85	32	1995	1995	NUM
ajfa-11778	85	33	;	;	PUNCT
ajfa-11778	85	34	camfferman	camfferman	NOUN
ajfa-11778	85	35	&	&	CCONJ
ajfa-11778	85	36	cooke	cooke	PROPN
ajfa-11778	85	37	,	,	PUNCT
ajfa-11778	85	38	2002	2002	NUM
ajfa-11778	85	39	;	;	PUNCT
ajfa-11778	85	40	alsaeed	alsaeed	VERB
ajfa-11778	85	41	,	,	PUNCT
ajfa-11778	85	42	2006	2006	NUM
ajfa-11778	85	43	)	)	PUNCT
ajfa-11778	85	44	.	.	PUNCT
ajfa-11778	86	1	2.2.2	2.2.2	NUM
ajfa-11778	86	2	liquidity	liquidity	NOUN
ajfa-11778	86	3	companies	company	NOUN
ajfa-11778	86	4	with	with	ADP
ajfa-11778	86	5	high	high	ADJ
ajfa-11778	86	6	liquidity	liquidity	NOUN
ajfa-11778	86	7	levels	level	NOUN
ajfa-11778	86	8	are	be	AUX
ajfa-11778	86	9	more	more	ADV
ajfa-11778	86	10	likely	likely	ADJ
ajfa-11778	86	11	to	to	PART
ajfa-11778	86	12	disclose	disclose	VERB
ajfa-11778	86	13	more	more	ADJ
ajfa-11778	86	14	information	information	NOUN
ajfa-11778	86	15	to	to	PART
ajfa-11778	86	16	show	show	VERB
ajfa-11778	86	17	their	their	PRON
ajfa-11778	86	18	superior	superior	ADJ
ajfa-11778	86	19	performance	performance	NOUN
ajfa-11778	86	20	to	to	ADP
ajfa-11778	86	21	investors	investor	NOUN
ajfa-11778	86	22	,	,	PUNCT
ajfa-11778	86	23	regulatory	regulatory	ADJ
ajfa-11778	86	24	authorities	authority	NOUN
ajfa-11778	86	25	,	,	PUNCT
ajfa-11778	86	26	and	and	CCONJ
ajfa-11778	86	27	lenders	lender	NOUN
ajfa-11778	86	28	,	,	PUNCT
ajfa-11778	86	29	that	that	SCONJ
ajfa-11778	86	30	they	they	PRON
ajfa-11778	86	31	can	can	AUX
ajfa-11778	86	32	fulfill	fulfill	VERB
ajfa-11778	86	33	their	their	PRON
ajfa-11778	86	34	short	short	ADJ
ajfa-11778	86	35	term	term	NOUN
ajfa-11778	86	36	obligations	obligation	NOUN
ajfa-11778	86	37	and	and	CCONJ
ajfa-11778	86	38	continue	continue	VERB
ajfa-11778	86	39	in	in	ADP
ajfa-11778	86	40	operational	operational	ADJ
ajfa-11778	86	41	existence	existence	NOUN
ajfa-11778	86	42	(	(	PUNCT
ajfa-11778	86	43	shehata	shehata	NOUN
ajfa-11778	86	44	,	,	PUNCT
ajfa-11778	86	45	dahawy	dahawy	PROPN
ajfa-11778	86	46	&	&	CCONJ
ajfa-11778	86	47	ismail	ismail	PROPN
ajfa-11778	86	48	,	,	PUNCT
ajfa-11778	86	49	2014	2014	NUM
ajfa-11778	86	50	)	)	PUNCT
ajfa-11778	86	51	.	.	PUNCT
ajfa-11778	87	1	however	however	ADV
ajfa-11778	87	2	,	,	PUNCT
ajfa-11778	87	3	companies	company	NOUN
ajfa-11778	87	4	with	with	ADP
ajfa-11778	87	5	low	low	ADJ
ajfa-11778	87	6	liquidity	liquidity	NOUN
ajfa-11778	87	7	levels	level	NOUN
ajfa-11778	87	8	may	may	AUX
ajfa-11778	87	9	also	also	ADV
ajfa-11778	87	10	disclose	disclose	VERB
ajfa-11778	87	11	more	more	ADJ
ajfa-11778	87	12	information	information	NOUN
ajfa-11778	87	13	to	to	PART
ajfa-11778	87	14	avoid	avoid	VERB
ajfa-11778	87	15	shareholders	shareholder	NOUN
ajfa-11778	87	16	’	'	PUNCT
ajfa-11778	87	17	claims	claim	NOUN
ajfa-11778	87	18	,	,	PUNCT
ajfa-11778	87	19	and	and	CCONJ
ajfa-11778	87	20	to	to	PART
ajfa-11778	87	21	prove	prove	VERB
ajfa-11778	87	22	that	that	SCONJ
ajfa-11778	87	23	management	management	NOUN
ajfa-11778	87	24	is	be	AUX
ajfa-11778	87	25	aware	aware	ADJ
ajfa-11778	87	26	of	of	ADP
ajfa-11778	87	27	the	the	DET
ajfa-11778	87	28	company	company	NOUN
ajfa-11778	87	29	’s	’s	PART
ajfa-11778	87	30	problems	problem	NOUN
ajfa-11778	87	31	(	(	PUNCT
ajfa-11778	87	32	wallace	wallace	PROPN
ajfa-11778	87	33	et	et	PROPN
ajfa-11778	87	34	al	al	PROPN
ajfa-11778	87	35	.	.	PROPN
ajfa-11778	87	36	,	,	PUNCT
ajfa-11778	87	37	1994	1994	NUM
ajfa-11778	87	38	;	;	PUNCT
ajfa-11778	87	39	wallace	wallace	PROPN
ajfa-11778	87	40	&	&	CCONJ
ajfa-11778	87	41	naser	naser	PROPN
ajfa-11778	87	42	,	,	PUNCT
ajfa-11778	87	43	1995	1995	NUM
ajfa-11778	87	44	;	;	PUNCT
ajfa-11778	87	45	alsaeed	alsaee	VERB
ajfa-11778	87	46	,	,	PUNCT
ajfa-11778	87	47	2006	2006	NUM
ajfa-11778	87	48	)	)	PUNCT
ajfa-11778	87	49	.	.	PUNCT
ajfa-11778	88	1	the	the	DET
ajfa-11778	88	2	majority	majority	NOUN
ajfa-11778	88	3	of	of	ADP
ajfa-11778	88	4	prior	prior	ADJ
ajfa-11778	88	5	studies	study	NOUN
ajfa-11778	88	6	mentioned	mention	VERB
ajfa-11778	88	7	above	above	ADP
ajfa-11778	88	8	use	use	VERB
ajfa-11778	88	9	current	current	ADJ
ajfa-11778	88	10	ratio	ratio	NOUN
ajfa-11778	88	11	as	as	ADP
ajfa-11778	88	12	a	a	DET
ajfa-11778	88	13	proxy	proxy	NOUN
ajfa-11778	88	14	for	for	ADP
ajfa-11778	88	15	liquidity.a	liquidity.a	CCONJ
ajfa-11778	88	16	firm	firm	NOUN
ajfa-11778	88	17	's	's	PART
ajfa-11778	88	18	liquidity	liquidity	NOUN
ajfa-11778	88	19	has	have	AUX
ajfa-11778	88	20	also	also	ADV
ajfa-11778	88	21	been	be	AUX
ajfa-11778	88	22	reported	report	VERB
ajfa-11778	88	23	to	to	PART
ajfa-11778	88	24	be	be	AUX
ajfa-11778	88	25	associated	associate	VERB
ajfa-11778	88	26	with	with	ADP
ajfa-11778	88	27	its	its	PRON
ajfa-11778	88	28	corporate	corporate	ADJ
ajfa-11778	88	29	disclosure	disclosure	NOUN
ajfa-11778	88	30	level	level	NOUN
ajfa-11778	88	31	.	.	PUNCT
ajfa-11778	89	1	regulatory	regulatory	ADJ
ajfa-11778	89	2	bodies	body	NOUN
ajfa-11778	89	3	,	,	PUNCT
ajfa-11778	89	4	as	as	ADV
ajfa-11778	89	5	well	well	ADV
ajfa-11778	89	6	as	as	ADP
ajfa-11778	89	7	investors	investor	NOUN
ajfa-11778	89	8	and	and	CCONJ
ajfa-11778	89	9	lenders	lender	NOUN
ajfa-11778	89	10	,	,	PUNCT
ajfa-11778	89	11	are	be	AUX
ajfa-11778	89	12	more	more	ADV
ajfa-11778	89	13	concerned	concerned	ADJ
ajfa-11778	89	14	about	about	ADP
ajfa-11778	89	15	the	the	DET
ajfa-11778	89	16	going	go	VERB
ajfa-11778	89	17	-	-	PUNCT
ajfa-11778	89	18	concern	concern	NOUN
ajfa-11778	89	19	status	status	NOUN
ajfa-11778	89	20	of	of	ADP
ajfa-11778	89	21	firms	firm	NOUN
ajfa-11778	89	22	(	(	PUNCT
ajfa-11778	89	23	wallace	wallace	PROPN
ajfa-11778	89	24	&	&	CCONJ
ajfa-11778	89	25	naser	naser	PROPN
ajfa-11778	89	26	,	,	PUNCT
ajfa-11778	89	27	1995	1995	NUM
ajfa-11778	89	28	;	;	PUNCT
ajfa-11778	89	29	naser	naser	PROPN
ajfa-11778	89	30	et	et	PROPN
ajfa-11778	89	31	al	al	PROPN
ajfa-11778	89	32	.	.	PROPN
ajfa-11778	89	33	2002	2002	NUM
ajfa-11778	89	34	)	)	PUNCT
ajfa-11778	89	35	.	.	PUNCT
ajfa-11778	90	1	in	in	ADP
ajfa-11778	90	2	view	view	NOUN
ajfa-11778	90	3	of	of	ADP
ajfa-11778	90	4	this	this	PRON
ajfa-11778	90	5	,	,	PUNCT
ajfa-11778	90	6	firms	firm	NOUN
ajfa-11778	90	7	that	that	PRON
ajfa-11778	90	8	are	be	AUX
ajfa-11778	90	9	able	able	ADJ
ajfa-11778	90	10	to	to	PART
ajfa-11778	90	11	meet	meet	VERB
ajfa-11778	90	12	their	their	PRON
ajfa-11778	90	13	short	short	ADJ
ajfa-11778	90	14	-	-	PUNCT
ajfa-11778	90	15	term	term	NOUN
ajfa-11778	90	16	financial	financial	ADJ
ajfa-11778	90	17	obligations	obligation	NOUN
ajfa-11778	90	18	without	without	ADP
ajfa-11778	90	19	recourse	recourse	NOUN
ajfa-11778	90	20	to	to	ADP
ajfa-11778	90	21	the	the	DET
ajfa-11778	90	22	liquidation	liquidation	NOUN
ajfa-11778	90	23	of	of	ADP
ajfa-11778	90	24	their	their	PRON
ajfa-11778	90	25	active	active	ADJ
ajfa-11778	90	26	non	non	ADJ
ajfa-11778	90	27	-	-	ADJ
ajfa-11778	90	28	current	current	ADJ
ajfa-11778	90	29	assets	asset	NOUN
ajfa-11778	90	30	may	may	AUX
ajfa-11778	90	31	desire	desire	VERB
ajfa-11778	90	32	to	to	PART
ajfa-11778	90	33	make	make	VERB
ajfa-11778	90	34	this	this	PRON
ajfa-11778	90	35	known	know	VERB
ajfa-11778	90	36	through	through	ADP
ajfa-11778	90	37	disclosure	disclosure	NOUN
ajfa-11778	90	38	in	in	ADP
ajfa-11778	90	39	their	their	PRON
ajfa-11778	90	40	annual	annual	ADJ
ajfa-11778	90	41	reports	report	NOUN
ajfa-11778	90	42	(	(	PUNCT
ajfa-11778	90	43	owusu	owusu	PROPN
ajfa-11778	90	44	-	-	PUNCT
ajfa-11778	90	45	ansah	ansah	PROPN
ajfa-11778	90	46	,	,	PUNCT
ajfa-11778	90	47	1998b	1998b	NUM
ajfa-11778	90	48	;	;	PUNCT
ajfa-11778	90	49	naser	naser	PROPN
ajfa-11778	90	50	&	&	CCONJ
ajfa-11778	90	51	al	al	PROPN
ajfa-11778	90	52	-	-	PUNCT
ajfa-11778	90	53	khatib	khatib	PROPN
ajfa-11778	90	54	,	,	PUNCT
ajfa-11778	90	55	2000	2000	NUM
ajfa-11778	90	56	)	)	PUNCT
ajfa-11778	90	57	.	.	PUNCT
ajfa-11778	91	1	a	a	DET
ajfa-11778	91	2	firm	firm	NOUN
ajfa-11778	91	3	's	's	PART
ajfa-11778	91	4	liquidity	liquidity	NOUN
ajfa-11778	91	5	position	position	NOUN
ajfa-11778	91	6	can	can	AUX
ajfa-11778	91	7	be	be	AUX
ajfa-11778	91	8	measured	measure	VERB
ajfa-11778	91	9	by	by	ADP
ajfa-11778	91	10	the	the	DET
ajfa-11778	91	11	ratio	ratio	NOUN
ajfa-11778	91	12	of	of	ADP
ajfa-11778	91	13	the	the	DET
ajfa-11778	91	14	firm	firm	NOUN
ajfa-11778	91	15	's	's	PART
ajfa-11778	91	16	current	current	ADJ
ajfa-11778	91	17	assets	asset	NOUN
ajfa-11778	91	18	to	to	ADP
ajfa-11778	91	19	current	current	ADJ
ajfa-11778	91	20	liabilities	liability	NOUN
ajfa-11778	91	21	.	.	PUNCT
ajfa-11778	92	1	some	some	PRON
ajfa-11778	92	2	argue	argue	VERB
ajfa-11778	92	3	that	that	SCONJ
ajfa-11778	92	4	quick	quick	ADJ
ajfa-11778	92	5	(	(	PUNCT
ajfa-11778	92	6	acid	acid	NOUN
ajfa-11778	92	7	-	-	PUNCT
ajfa-11778	92	8	test	test	NOUN
ajfa-11778	92	9	)	)	PUNCT
ajfa-11778	92	10	ratio	ratio	NOUN
ajfa-11778	92	11	;	;	PUNCT
ajfa-11778	92	12	current	current	ADJ
ajfa-11778	92	13	assets	asset	NOUN
ajfa-11778	92	14	less	less	ADJ
ajfa-11778	92	15	inventory	inventory	NOUN
ajfa-11778	92	16	to	to	ADP
ajfa-11778	92	17	current	current	ADJ
ajfa-11778	92	18	liabilities	liability	NOUN
ajfa-11778	92	19	,	,	PUNCT
ajfa-11778	92	20	is	be	AUX
ajfa-11778	92	21	a	a	DET
ajfa-11778	92	22	more	more	ADV
ajfa-11778	92	23	stringent	stringent	ADJ
ajfa-11778	92	24	measure	measure	NOUN
ajfa-11778	92	25	of	of	ADP
ajfa-11778	92	26	corporate	corporate	ADJ
ajfa-11778	92	27	liquidity	liquidity	NOUN
ajfa-11778	92	28	.	.	PUNCT
ajfa-11778	93	1	however	however	ADV
ajfa-11778	93	2	,	,	PUNCT
ajfa-11778	93	3	empirical	empirical	ADJ
ajfa-11778	93	4	investigations	investigation	NOUN
ajfa-11778	93	5	have	have	AUX
ajfa-11778	93	6	shown	show	VERB
ajfa-11778	93	7	inconclusive	inconclusive	ADJ
ajfa-11778	93	8	results	result	NOUN
ajfa-11778	93	9	.	.	PUNCT
ajfa-11778	94	1	for	for	ADP
ajfa-11778	94	2	example	example	NOUN
ajfa-11778	94	3	,	,	PUNCT
ajfa-11778	94	4	while	while	SCONJ
ajfa-11778	94	5	belkaoui	belkaoui	ADJ
ajfa-11778	94	6	and	and	CCONJ
ajfa-11778	94	7	kahl	kahl	PROPN
ajfa-11778	94	8	(	(	PUNCT
ajfa-11778	94	9	1978	1978	NUM
ajfa-11778	94	10	)	)	PUNCT
ajfa-11778	94	11	show	show	VERB
ajfa-11778	94	12	that	that	SCONJ
ajfa-11778	94	13	financially	financially	ADV
ajfa-11778	94	14	strong	strong	ADJ
ajfa-11778	94	15	firms	firm	NOUN
ajfa-11778	94	16	are	be	AUX
ajfa-11778	94	17	more	more	ADV
ajfa-11778	94	18	likely	likely	ADJ
ajfa-11778	94	19	to	to	PART
ajfa-11778	94	20	disclose	disclose	VERB
ajfa-11778	94	21	more	more	ADJ
ajfa-11778	94	22	information	information	NOUN
ajfa-11778	94	23	than	than	ADP
ajfa-11778	94	24	their	their	PRON
ajfa-11778	94	25	financially	financially	ADV
ajfa-11778	94	26	weak	weak	ADJ
ajfa-11778	94	27	counterparts	counterpart	NOUN
ajfa-11778	94	28	,	,	PUNCT
ajfa-11778	94	29	wallace	wallace	PROPN
ajfa-11778	94	30	et	et	PROPN
ajfa-11778	94	31	al	al	PROPN
ajfa-11778	94	32	.	.	PROPN
ajfa-11778	95	1	(	(	PUNCT
ajfa-11778	95	2	1994	1994	NUM
ajfa-11778	95	3	)	)	PUNCT
ajfa-11778	95	4	,	,	PUNCT
ajfa-11778	95	5	wallace	wallace	NOUN
ajfa-11778	95	6	and	and	CCONJ
ajfa-11778	95	7	naser	naser	PROPN
ajfa-11778	95	8	(	(	PUNCT
ajfa-11778	95	9	1995	1995	NUM
ajfa-11778	95	10	)	)	PUNCT
ajfa-11778	95	11	,	,	PUNCT
ajfa-11778	95	12	naser	naser	PROPN
ajfa-11778	95	13	and	and	CCONJ
ajfa-11778	95	14	al	al	PROPN
ajfa-11778	95	15	-	-	PUNCT
ajfa-11778	95	16	khatib	khatib	PROPN
ajfa-11778	95	17	(	(	PUNCT
ajfa-11778	95	18	2002	2002	NUM
ajfa-11778	95	19	)	)	PUNCT
ajfa-11778	95	20	,	,	PUNCT
ajfa-11778	95	21	and	and	CCONJ
ajfa-11778	95	22	naser	naser	PROPN
ajfa-11778	95	23	,	,	PUNCT
ajfa-11778	95	24	et	et	PROPN
ajfa-11778	95	25	al	al	PROPN
ajfa-11778	95	26	.	.	PUNCT
ajfa-11778	96	1	(	(	PUNCT
ajfa-11778	96	2	2002	2002	NUM
ajfa-11778	96	3	)	)	PUNCT
ajfa-11778	96	4	find	find	VERB
ajfa-11778	96	5	that	that	SCONJ
ajfa-11778	96	6	liquidity	liquidity	NOUN
ajfa-11778	96	7	is	be	AUX
ajfa-11778	96	8	significantly	significantly	ADV
ajfa-11778	96	9	and	and	CCONJ
ajfa-11778	96	10	negatively	negatively	ADV
ajfa-11778	96	11	associated	associate	VERB
ajfa-11778	96	12	with	with	ADP
ajfa-11778	96	13	disclosure	disclosure	NOUN
ajfa-11778	96	14	level	level	NOUN
ajfa-11778	96	15	.	.	PUNCT
ajfa-11778	97	1	other	other	ADJ
ajfa-11778	97	2	studies	study	NOUN
ajfa-11778	97	3	,	,	PUNCT
ajfa-11778	97	4	however	however	ADV
ajfa-11778	97	5	,	,	PUNCT
ajfa-11778	97	6	find	find	VERB
ajfa-11778	97	7	no	no	DET
ajfa-11778	97	8	such	such	ADJ
ajfa-11778	97	9	association	association	NOUN
ajfa-11778	97	10	(	(	PUNCT
ajfa-11778	97	11	e.g.	e.g.	ADV
ajfa-11778	97	12	,	,	PUNCT
ajfa-11778	97	13	owusu	owusu	PROPN
ajfa-11778	97	14	-	-	ADJ
ajfa-11778	97	15	ansah	ansah	ADJ
ajfa-11778	97	16	1998b	1998b	NUM
ajfa-11778	97	17	;	;	PUNCT
ajfa-11778	97	18	alsaeed	alsaeed	ADJ
ajfa-11778	97	19	,	,	PUNCT
ajfa-11778	97	20	2005	2005	NUM
ajfa-11778	97	21	)	)	PUNCT
ajfa-11778	97	22	.	.	PUNCT
ajfa-11778	98	1	3	3	X
ajfa-11778	98	2	.	.	X
ajfa-11778	98	3	theoretical	theoretical	ADJ
ajfa-11778	98	4	framework	framework	NOUN
ajfa-11778	98	5	this	this	DET
ajfa-11778	98	6	study	study	NOUN
ajfa-11778	98	7	is	be	AUX
ajfa-11778	98	8	underpinned	underpin	VERB
ajfa-11778	98	9	by	by	ADP
ajfa-11778	98	10	the	the	DET
ajfa-11778	98	11	positive	positive	ADJ
ajfa-11778	98	12	accounting	accounting	NOUN
ajfa-11778	98	13	theory	theory	NOUN
ajfa-11778	98	14	(	(	PUNCT
ajfa-11778	98	15	pat	pat	PROPN
ajfa-11778	98	16	)	)	PUNCT
ajfa-11778	98	17	.	.	PUNCT
ajfa-11778	99	1	prior	prior	ADV
ajfa-11778	99	2	to	to	ADP
ajfa-11778	99	3	the	the	DET
ajfa-11778	99	4	mid-1960s	mid-1960	NOUN
ajfa-11778	99	5	,	,	PUNCT
ajfa-11778	99	6	accounting	accounting	NOUN
ajfa-11778	99	7	research	research	NOUN
ajfa-11778	99	8	was	be	AUX
ajfa-11778	99	9	mainly	mainly	ADV
ajfa-11778	99	10	normative	normative	ADJ
ajfa-11778	99	11	,	,	PUNCT
ajfa-11778	99	12	seeking	seek	VERB
ajfa-11778	99	13	to	to	PART
ajfa-11778	99	14	prescribe	prescribe	VERB
ajfa-11778	99	15	‘	'	PUNCT
ajfa-11778	99	16	what	what	PRON
ajfa-11778	99	17	should	should	AUX
ajfa-11778	99	18	be	be	AUX
ajfa-11778	99	19	'	'	PUNCT
ajfa-11778	99	20	or	or	CCONJ
ajfa-11778	99	21	‘	'	PUNCT
ajfa-11778	99	22	what	what	PRON
ajfa-11778	99	23	ought	ought	AUX
ajfa-11778	99	24	to	to	PART
ajfa-11778	99	25	be	be	AUX
ajfa-11778	99	26	'	'	PUNCT
ajfa-11778	99	27	in	in	ADP
ajfa-11778	99	28	relation	relation	NOUN
ajfa-11778	99	29	to	to	ADP
ajfa-11778	99	30	accounting	accounting	NOUN
ajfa-11778	99	31	measurement	measurement	NOUN
ajfa-11778	99	32	and	and	CCONJ
ajfa-11778	99	33	financial	financial	ADJ
ajfa-11778	99	34	reporting	reporting	NOUN
ajfa-11778	99	35	.	.	PUNCT
ajfa-11778	100	1	normative	normative	ADJ
ajfa-11778	100	2	accounting	accounting	NOUN
ajfa-11778	100	3	research	research	NOUN
ajfa-11778	100	4	failed	fail	VERB
ajfa-11778	100	5	to	to	PART
ajfa-11778	100	6	provide	provide	VERB
ajfa-11778	100	7	an	an	DET
ajfa-11778	100	8	empirical	empirical	ADJ
ajfa-11778	100	9	explanation	explanation	NOUN
ajfa-11778	100	10	to	to	ADP
ajfa-11778	100	11	accounting	accounting	NOUN
ajfa-11778	100	12	practice	practice	NOUN
ajfa-11778	100	13	(	(	PUNCT
ajfa-11778	100	14	omran	omran	PROPN
ajfa-11778	100	15	&	&	CCONJ
ajfa-11778	100	16	el	el	PROPN
ajfa-11778	100	17	-	-	PROPN
ajfa-11778	100	18	galfy	galfy	NOUN
ajfa-11778	100	19	,	,	PUNCT
ajfa-11778	100	20	2014	2014	NUM
ajfa-11778	100	21	)	)	PUNCT
ajfa-11778	100	22	.	.	PUNCT
ajfa-11778	101	1	this	this	PRON
ajfa-11778	101	2	led	lead	VERB
ajfa-11778	101	3	to	to	ADP
ajfa-11778	101	4	the	the	DET
ajfa-11778	101	5	development	development	NOUN
ajfa-11778	101	6	of	of	ADP
ajfa-11778	101	7	positive	positive	ADJ
ajfa-11778	101	8	accounting	accounting	NOUN
ajfa-11778	101	9	research	research	NOUN
ajfa-11778	101	10	to	to	PART
ajfa-11778	101	11	combat	combat	VERB
ajfa-11778	101	12	this	this	DET
ajfa-11778	101	13	limitation	limitation	NOUN
ajfa-11778	101	14	.	.	PUNCT
ajfa-11778	102	1	pat	pat	PROPN
ajfa-11778	102	2	came	come	VERB
ajfa-11778	102	3	into	into	ADP
ajfa-11778	102	4	existence	existence	NOUN
ajfa-11778	102	5	in	in	ADP
ajfa-11778	102	6	the	the	DET
ajfa-11778	102	7	1960s	1960	NOUN
ajfa-11778	102	8	from	from	ADP
ajfa-11778	102	9	the	the	DET
ajfa-11778	102	10	work	work	NOUN
ajfa-11778	102	11	of	of	ADP
ajfa-11778	102	12	fama	fama	NOUN
ajfa-11778	102	13	on	on	ADP
ajfa-11778	102	14	the	the	DET
ajfa-11778	102	15	efficient	efficient	ADJ
ajfa-11778	102	16	market	market	NOUN
ajfa-11778	102	17	hypothesis	hypothesis	NOUN
ajfa-11778	102	18	.	.	PUNCT
ajfa-11778	103	1	it	it	PRON
ajfa-11778	103	2	was	be	AUX
ajfa-11778	103	3	later	later	ADV
ajfa-11778	103	4	popularized	popularize	VERB
ajfa-11778	103	5	by	by	ADP
ajfa-11778	103	6	gordan	gordan	PROPN
ajfa-11778	103	7	(	(	PUNCT
ajfa-11778	103	8	1964	1964	NUM
ajfa-11778	103	9	)	)	PUNCT
ajfa-11778	103	10	who	who	PRON
ajfa-11778	103	11	posits	posit	VERB
ajfa-11778	103	12	that	that	SCONJ
ajfa-11778	103	13	senior	senior	ADJ
ajfa-11778	103	14	management	management	NOUN
ajfa-11778	103	15	was	be	AUX
ajfa-11778	103	16	likely	likely	ADJ
ajfa-11778	103	17	to	to	PART
ajfa-11778	103	18	manipulate	manipulate	VERB
ajfa-11778	103	19	the	the	DET
ajfa-11778	103	20	information	information	NOUN
ajfa-11778	103	21	in	in	ADP
ajfa-11778	103	22	the	the	DET
ajfa-11778	103	23	financial	financial	ADJ
ajfa-11778	103	24	statements	statement	NOUN
ajfa-11778	103	25	in	in	ADP
ajfa-11778	103	26	their	their	PRON
ajfa-11778	103	27	own	own	ADJ
ajfa-11778	103	28	favour	favour	NOUN
ajfa-11778	103	29	by	by	ADP
ajfa-11778	103	30	selecting	select	VERB
ajfa-11778	103	31	accounting	accounting	NOUN
ajfa-11778	103	32	procedures	procedure	NOUN
ajfa-11778	103	33	that	that	PRON
ajfa-11778	103	34	maximize	maximize	VERB
ajfa-11778	103	35	their	their	PRON
ajfa-11778	103	36	own	own	ADJ
ajfa-11778	103	37	utility	utility	NOUN
ajfa-11778	103	38	(	(	PUNCT
ajfa-11778	103	39	umoren	umoren	NOUN
ajfa-11778	103	40	,	,	PUNCT
ajfa-11778	103	41	2009	2009	NUM
ajfa-11778	103	42	)	)	PUNCT
ajfa-11778	103	43	.	.	PUNCT
ajfa-11778	104	1	according	accord	VERB
ajfa-11778	104	2	to	to	ADP
ajfa-11778	104	3	watts	watts	PROPN
ajfa-11778	104	4	and	and	CCONJ
ajfa-11778	104	5	zimmerman	zimmerman	PROPN
ajfa-11778	104	6	(	(	PUNCT
ajfa-11778	104	7	1990	1990	NUM
ajfa-11778	104	8	)	)	PUNCT
ajfa-11778	104	9	,	,	PUNCT
ajfa-11778	104	10	early	early	ADJ
ajfa-11778	104	11	studies	study	NOUN
ajfa-11778	104	12	that	that	PRON
ajfa-11778	104	13	applied	apply	VERB
ajfa-11778	104	14	pat	pat	NOUN
ajfa-11778	104	15	are	be	AUX
ajfa-11778	104	16	ball	ball	NOUN
ajfa-11778	104	17	and	and	CCONJ
ajfa-11778	104	18	brown	brown	ADJ
ajfa-11778	104	19	(	(	PUNCT
ajfa-11778	104	20	1968	1968	NUM
ajfa-11778	104	21	)	)	PUNCT
ajfa-11778	104	22	and	and	CCONJ
ajfa-11778	104	23	beaver	beaver	NOUN
ajfa-11778	104	24	(	(	PUNCT
ajfa-11778	104	25	1968	1968	NUM
ajfa-11778	104	26	)	)	PUNCT
ajfa-11778	104	27	.	.	PUNCT
ajfa-11778	105	1	pat	pat	PROPN
ajfa-11778	105	2	is	be	AUX
ajfa-11778	105	3	an	an	DET
ajfa-11778	105	4	accounting	accounting	NOUN
ajfa-11778	105	5	theory	theory	NOUN
ajfa-11778	105	6	which	which	PRON
ajfa-11778	105	7	seeks	seek	VERB
ajfa-11778	105	8	to	to	PART
ajfa-11778	105	9	explain	explain	VERB
ajfa-11778	105	10	and	and	CCONJ
ajfa-11778	105	11	asian	asian	ADJ
ajfa-11778	105	12	journal	journal	NOUN
ajfa-11778	105	13	of	of	ADP
ajfa-11778	105	14	finance	finance	PROPN
ajfa-11778	105	15	&	&	CCONJ
ajfa-11778	105	16	accounting	accounting	PROPN
ajfa-11778	105	17	issn	issn	PROPN
ajfa-11778	105	18	1946	1946	NUM
ajfa-11778	105	19	-	-	PUNCT
ajfa-11778	105	20	052x	052x	PROPN
ajfa-11778	105	21	2017	2017	NUM
ajfa-11778	105	22	,	,	PUNCT
ajfa-11778	105	23	vol	vol	NOUN
ajfa-11778	105	24	.	.	NOUN
ajfa-11778	105	25	9	9	NUM
ajfa-11778	105	26	,	,	PUNCT
ajfa-11778	105	27	no	no	INTJ
ajfa-11778	105	28	.	.	NOUN
ajfa-11778	105	29	2	2	NUM
ajfa-11778	105	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	105	31	77	77	NUM
ajfa-11778	105	32	predict	predict	VERB
ajfa-11778	105	33	how	how	SCONJ
ajfa-11778	105	34	choices	choice	NOUN
ajfa-11778	105	35	of	of	ADP
ajfa-11778	105	36	accounting	accounting	NOUN
ajfa-11778	105	37	standards	standard	NOUN
ajfa-11778	105	38	,	,	PUNCT
ajfa-11778	105	39	methods	method	NOUN
ajfa-11778	105	40	,	,	PUNCT
ajfa-11778	105	41	and	and	CCONJ
ajfa-11778	105	42	information	information	NOUN
ajfa-11778	105	43	disclosure	disclosure	NOUN
ajfa-11778	105	44	formats	format	NOUN
ajfa-11778	105	45	are	be	AUX
ajfa-11778	105	46	made	make	VERB
ajfa-11778	105	47	(	(	PUNCT
ajfa-11778	105	48	watts	watts	PROPN
ajfa-11778	105	49	&	&	CCONJ
ajfa-11778	105	50	zimmerman	zimmerman	PROPN
ajfa-11778	105	51	,	,	PUNCT
ajfa-11778	105	52	1990	1990	NUM
ajfa-11778	105	53	)	)	PUNCT
ajfa-11778	105	54	.	.	PUNCT
ajfa-11778	106	1	it	it	PRON
ajfa-11778	106	2	is	be	AUX
ajfa-11778	106	3	based	base	VERB
ajfa-11778	106	4	on	on	ADP
ajfa-11778	106	5	the	the	DET
ajfa-11778	106	6	assumptions	assumption	NOUN
ajfa-11778	106	7	that	that	PRON
ajfa-11778	106	8	preparers	preparer	NOUN
ajfa-11778	106	9	act	act	VERB
ajfa-11778	106	10	opportunistically	opportunistically	ADV
ajfa-11778	106	11	in	in	ADP
ajfa-11778	106	12	making	make	VERB
ajfa-11778	106	13	accounting	accounting	NOUN
ajfa-11778	106	14	choices	choice	NOUN
ajfa-11778	106	15	,	,	PUNCT
ajfa-11778	106	16	contracting	contract	VERB
ajfa-11778	106	17	how	how	SCONJ
ajfa-11778	106	18	costing	cost	VERB
ajfa-11778	106	19	between	between	ADP
ajfa-11778	106	20	an	an	DET
ajfa-11778	106	21	entity	entity	NOUN
ajfa-11778	106	22	and	and	CCONJ
ajfa-11778	106	23	its	its	PRON
ajfa-11778	106	24	stakeholders	stakeholder	NOUN
ajfa-11778	106	25	influence	influence	VERB
ajfa-11778	106	26	the	the	DET
ajfa-11778	106	27	choice	choice	NOUN
ajfa-11778	106	28	of	of	ADP
ajfa-11778	106	29	accounting	accounting	NOUN
ajfa-11778	106	30	practices	practice	NOUN
ajfa-11778	106	31	and	and	CCONJ
ajfa-11778	106	32	that	that	SCONJ
ajfa-11778	106	33	there	there	PRON
ajfa-11778	106	34	is	be	VERB
ajfa-11778	106	35	an	an	DET
ajfa-11778	106	36	explicit	explicit	ADJ
ajfa-11778	106	37	set	set	NOUN
ajfa-11778	106	38	of	of	ADP
ajfa-11778	106	39	accounting	accounting	NOUN
ajfa-11778	106	40	choices	choice	NOUN
ajfa-11778	106	41	to	to	PART
ajfa-11778	106	42	select	select	VERB
ajfa-11778	106	43	from	from	ADP
ajfa-11778	106	44	(	(	PUNCT
ajfa-11778	106	45	kiyanga	kiyanga	ADV
ajfa-11778	106	46	,	,	PUNCT
ajfa-11778	106	47	2014	2014	NUM
ajfa-11778	106	48	)	)	PUNCT
ajfa-11778	106	49	.	.	PUNCT
ajfa-11778	107	1	watts	watts	PROPN
ajfa-11778	107	2	and	and	CCONJ
ajfa-11778	107	3	zimmerman	zimmerman	PROPN
ajfa-11778	107	4	(	(	PUNCT
ajfa-11778	107	5	1986	1986	NUM
ajfa-11778	107	6	)	)	PUNCT
ajfa-11778	107	7	highlight	highlight	VERB
ajfa-11778	107	8	key	key	ADJ
ajfa-11778	107	9	hypotheses	hypothesis	NOUN
ajfa-11778	107	10	of	of	ADP
ajfa-11778	107	11	pat	pat	NOUN
ajfa-11778	107	12	to	to	PART
ajfa-11778	107	13	include	include	VERB
ajfa-11778	107	14	:	:	PUNCT
ajfa-11778	107	15	the	the	DET
ajfa-11778	107	16	bonus	bonus	NOUN
ajfa-11778	107	17	plan	plan	NOUN
ajfa-11778	107	18	hypothesis	hypothesis	NOUN
ajfa-11778	107	19	,	,	PUNCT
ajfa-11778	107	20	debt	debt	NOUN
ajfa-11778	107	21	/	/	SYM
ajfa-11778	107	22	equity	equity	NOUN
ajfa-11778	107	23	hypothesis	hypothesis	NOUN
ajfa-11778	107	24	and	and	CCONJ
ajfa-11778	107	25	size	size	NOUN
ajfa-11778	107	26	hypothesis	hypothesis	NOUN
ajfa-11778	107	27	.	.	PUNCT
ajfa-11778	108	1	the	the	DET
ajfa-11778	108	2	bonus	bonus	NOUN
ajfa-11778	108	3	plan	plan	NOUN
ajfa-11778	108	4	hypothesis	hypothesis	NOUN
ajfa-11778	108	5	states	state	VERB
ajfa-11778	108	6	that	that	SCONJ
ajfa-11778	108	7	managers	manager	NOUN
ajfa-11778	108	8	of	of	ADP
ajfa-11778	108	9	entities	entity	NOUN
ajfa-11778	108	10	with	with	ADP
ajfa-11778	108	11	bonus	bonus	NOUN
ajfa-11778	108	12	plans	plan	NOUN
ajfa-11778	108	13	are	be	AUX
ajfa-11778	108	14	more	more	ADV
ajfa-11778	108	15	likely	likely	ADJ
ajfa-11778	108	16	to	to	PART
ajfa-11778	108	17	choose	choose	VERB
ajfa-11778	108	18	accounting	accounting	NOUN
ajfa-11778	108	19	procedures	procedure	NOUN
ajfa-11778	108	20	that	that	PRON
ajfa-11778	108	21	shift	shift	VERB
ajfa-11778	108	22	reported	report	VERB
ajfa-11778	108	23	earnings	earning	NOUN
ajfa-11778	108	24	from	from	ADP
ajfa-11778	108	25	future	future	ADJ
ajfa-11778	108	26	periods	period	NOUN
ajfa-11778	108	27	to	to	ADP
ajfa-11778	108	28	the	the	DET
ajfa-11778	108	29	current	current	ADJ
ajfa-11778	108	30	period	period	NOUN
ajfa-11778	108	31	,	,	PUNCT
ajfa-11778	108	32	other	other	ADJ
ajfa-11778	108	33	things	thing	NOUN
ajfa-11778	108	34	being	be	AUX
ajfa-11778	108	35	equal	equal	ADJ
ajfa-11778	108	36	.	.	PUNCT
ajfa-11778	109	1	the	the	DET
ajfa-11778	109	2	debt	debt	NOUN
ajfa-11778	109	3	/	/	SYM
ajfa-11778	109	4	equity	equity	NOUN
ajfa-11778	109	5	hypothesis	hypothesis	NOUN
ajfa-11778	109	6	posits	posit	NOUN
ajfa-11778	109	7	that	that	SCONJ
ajfa-11778	109	8	the	the	PRON
ajfa-11778	109	9	larger	large	ADJ
ajfa-11778	109	10	the	the	DET
ajfa-11778	109	11	debt	debt	NOUN
ajfa-11778	109	12	/	/	SYM
ajfa-11778	109	13	equity	equity	NOUN
ajfa-11778	109	14	ratio	ratio	NOUN
ajfa-11778	109	15	,	,	PUNCT
ajfa-11778	109	16	the	the	PRON
ajfa-11778	109	17	more	more	ADV
ajfa-11778	109	18	likely	likely	ADJ
ajfa-11778	109	19	the	the	DET
ajfa-11778	109	20	entity	entity	NOUN
ajfa-11778	109	21	’s	’s	PART
ajfa-11778	109	22	manager	manager	NOUN
ajfa-11778	109	23	is	be	AUX
ajfa-11778	109	24	to	to	PART
ajfa-11778	109	25	select	select	VERB
ajfa-11778	109	26	accounting	accounting	NOUN
ajfa-11778	109	27	procedures	procedure	NOUN
ajfa-11778	109	28	that	that	PRON
ajfa-11778	109	29	shift	shift	VERB
ajfa-11778	109	30	earnings	earning	NOUN
ajfa-11778	109	31	from	from	ADP
ajfa-11778	109	32	future	future	ADJ
ajfa-11778	109	33	periods	period	NOUN
ajfa-11778	109	34	to	to	ADP
ajfa-11778	109	35	the	the	DET
ajfa-11778	109	36	current	current	ADJ
ajfa-11778	109	37	period	period	NOUN
ajfa-11778	109	38	,	,	PUNCT
ajfa-11778	109	39	other	other	ADJ
ajfa-11778	109	40	things	thing	NOUN
ajfa-11778	109	41	being	be	AUX
ajfa-11778	109	42	equal	equal	ADJ
ajfa-11778	109	43	.	.	PUNCT
ajfa-11778	110	1	the	the	DET
ajfa-11778	110	2	size	size	NOUN
ajfa-11778	110	3	hypothesis	hypothesis	NOUN
ajfa-11778	110	4	states	state	VERB
ajfa-11778	110	5	the	the	PRON
ajfa-11778	110	6	larger	large	ADJ
ajfa-11778	110	7	the	the	DET
ajfa-11778	110	8	entity	entity	NOUN
ajfa-11778	110	9	the	the	DET
ajfa-11778	110	10	more	more	ADV
ajfa-11778	110	11	likely	likely	ADJ
ajfa-11778	110	12	managers	manager	NOUN
ajfa-11778	110	13	are	be	AUX
ajfa-11778	110	14	to	to	PART
ajfa-11778	110	15	choose	choose	VERB
ajfa-11778	110	16	accounting	accounting	NOUN
ajfa-11778	110	17	procedures	procedure	NOUN
ajfa-11778	110	18	that	that	PRON
ajfa-11778	110	19	defer	defer	VERB
ajfa-11778	110	20	reported	report	VERB
ajfa-11778	110	21	earnings	earning	NOUN
ajfa-11778	110	22	from	from	ADP
ajfa-11778	110	23	the	the	DET
ajfa-11778	110	24	current	current	NOUN
ajfa-11778	110	25	to	to	ADP
ajfa-11778	110	26	future	future	ADJ
ajfa-11778	110	27	periods	period	NOUN
ajfa-11778	110	28	,	,	PUNCT
ajfa-11778	110	29	other	other	ADJ
ajfa-11778	110	30	things	thing	NOUN
ajfa-11778	110	31	being	be	AUX
ajfa-11778	110	32	equal	equal	ADJ
ajfa-11778	110	33	.	.	PUNCT
ajfa-11778	111	1	kiyanga	kiyanga	PROPN
ajfa-11778	111	2	(	(	PUNCT
ajfa-11778	111	3	2014	2014	NUM
ajfa-11778	111	4	)	)	PUNCT
ajfa-11778	111	5	observes	observe	VERB
ajfa-11778	111	6	that	that	PRON
ajfa-11778	111	7	so	so	ADV
ajfa-11778	111	8	far	far	ADV
ajfa-11778	111	9	,	,	PUNCT
ajfa-11778	111	10	evidence	evidence	NOUN
ajfa-11778	111	11	from	from	ADP
ajfa-11778	111	12	tests	test	NOUN
ajfa-11778	111	13	of	of	ADP
ajfa-11778	111	14	the	the	DET
ajfa-11778	111	15	theory	theory	NOUN
ajfa-11778	111	16	’s	’s	PART
ajfa-11778	111	17	hypotheses	hypothesis	NOUN
ajfa-11778	111	18	is	be	AUX
ajfa-11778	111	19	consistent	consistent	ADJ
ajfa-11778	111	20	with	with	ADP
ajfa-11778	111	21	the	the	DET
ajfa-11778	111	22	hypotheses	hypothesis	NOUN
ajfa-11778	111	23	,	,	PUNCT
ajfa-11778	111	24	implying	imply	VERB
ajfa-11778	111	25	that	that	SCONJ
ajfa-11778	111	26	the	the	DET
ajfa-11778	111	27	theory	theory	NOUN
ajfa-11778	111	28	does	do	AUX
ajfa-11778	111	29	explain	explain	VERB
ajfa-11778	111	30	and	and	CCONJ
ajfa-11778	111	31	predict	predict	VERB
ajfa-11778	111	32	the	the	DET
ajfa-11778	111	33	choice	choice	NOUN
ajfa-11778	111	34	of	of	ADP
ajfa-11778	111	35	accounting	accounting	NOUN
ajfa-11778	111	36	practices	practice	NOUN
ajfa-11778	111	37	.	.	PUNCT
ajfa-11778	112	1	however	however	ADV
ajfa-11778	112	2	,	,	PUNCT
ajfa-11778	112	3	sternberg	sternberg	PROPN
ajfa-11778	112	4	(	(	PUNCT
ajfa-11778	112	5	1997	1997	NUM
ajfa-11778	112	6	)	)	PUNCT
ajfa-11778	112	7	argues	argue	VERB
ajfa-11778	112	8	that	that	SCONJ
ajfa-11778	112	9	the	the	DET
ajfa-11778	112	10	theory	theory	NOUN
ajfa-11778	112	11	has	have	VERB
ajfa-11778	112	12	several	several	ADJ
ajfa-11778	112	13	shortcomings	shortcoming	NOUN
ajfa-11778	112	14	.	.	PUNCT
ajfa-11778	113	1	in	in	ADP
ajfa-11778	113	2	the	the	DET
ajfa-11778	113	3	first	first	ADJ
ajfa-11778	113	4	place	place	NOUN
ajfa-11778	113	5	,	,	PUNCT
ajfa-11778	113	6	it	it	PRON
ajfa-11778	113	7	does	do	AUX
ajfa-11778	113	8	not	not	PART
ajfa-11778	113	9	clarify	clarify	VERB
ajfa-11778	113	10	whether	whether	SCONJ
ajfa-11778	113	11	the	the	DET
ajfa-11778	113	12	incentives	incentive	NOUN
ajfa-11778	113	13	for	for	ADP
ajfa-11778	113	14	making	make	VERB
ajfa-11778	113	15	accounting	accounting	NOUN
ajfa-11778	113	16	choices	choice	NOUN
ajfa-11778	113	17	are	be	AUX
ajfa-11778	113	18	economic	economic	ADJ
ajfa-11778	113	19	,	,	PUNCT
ajfa-11778	113	20	or	or	CCONJ
ajfa-11778	113	21	efficient	efficient	ADJ
ajfa-11778	113	22	or	or	CCONJ
ajfa-11778	113	23	social	social	ADJ
ajfa-11778	113	24	in	in	ADP
ajfa-11778	113	25	nature	nature	NOUN
ajfa-11778	113	26	.	.	PUNCT
ajfa-11778	114	1	secondly	secondly	ADV
ajfa-11778	114	2	,	,	PUNCT
ajfa-11778	114	3	the	the	DET
ajfa-11778	114	4	theory	theory	NOUN
ajfa-11778	114	5	does	do	AUX
ajfa-11778	114	6	not	not	PART
ajfa-11778	114	7	explain	explain	VERB
ajfa-11778	114	8	all	all	DET
ajfa-11778	114	9	accounting	accounting	NOUN
ajfa-11778	114	10	practices	practice	NOUN
ajfa-11778	114	11	,	,	PUNCT
ajfa-11778	114	12	as	as	ADV
ajfa-11778	114	13	much	much	ADV
ajfa-11778	114	14	remain	remain	VERB
ajfa-11778	114	15	unexplained	unexplained	ADJ
ajfa-11778	114	16	.	.	PUNCT
ajfa-11778	115	1	thirdly	thirdly	ADV
ajfa-11778	115	2	,	,	PUNCT
ajfa-11778	115	3	the	the	DET
ajfa-11778	115	4	implication	implication	NOUN
ajfa-11778	115	5	of	of	ADP
ajfa-11778	115	6	the	the	DET
ajfa-11778	115	7	theory	theory	NOUN
ajfa-11778	115	8	that	that	SCONJ
ajfa-11778	115	9	accounting	accounting	NOUN
ajfa-11778	115	10	choices	choice	NOUN
ajfa-11778	115	11	are	be	AUX
ajfa-11778	115	12	influenced	influence	VERB
ajfa-11778	115	13	by	by	ADP
ajfa-11778	115	14	transactional	transactional	ADJ
ajfa-11778	115	15	costs	cost	NOUN
ajfa-11778	115	16	only	only	ADV
ajfa-11778	115	17	is	be	AUX
ajfa-11778	115	18	not	not	PART
ajfa-11778	115	19	correct	correct	ADJ
ajfa-11778	115	20	as	as	SCONJ
ajfa-11778	115	21	there	there	PRON
ajfa-11778	115	22	are	be	VERB
ajfa-11778	115	23	other	other	ADJ
ajfa-11778	115	24	factors	factor	NOUN
ajfa-11778	115	25	that	that	PRON
ajfa-11778	115	26	influence	influence	VERB
ajfa-11778	115	27	the	the	DET
ajfa-11778	115	28	accounting	accounting	NOUN
ajfa-11778	115	29	choices	choice	NOUN
ajfa-11778	115	30	made	make	VERB
ajfa-11778	115	31	.	.	PUNCT
ajfa-11778	116	1	for	for	ADP
ajfa-11778	116	2	example	example	NOUN
ajfa-11778	116	3	,	,	PUNCT
ajfa-11778	116	4	the	the	DET
ajfa-11778	116	5	nature	nature	NOUN
ajfa-11778	116	6	of	of	ADP
ajfa-11778	116	7	the	the	DET
ajfa-11778	116	8	entity	entity	NOUN
ajfa-11778	116	9	,	,	PUNCT
ajfa-11778	116	10	professional	professional	ADJ
ajfa-11778	116	11	requirements	requirement	NOUN
ajfa-11778	116	12	,	,	PUNCT
ajfa-11778	116	13	and	and	CCONJ
ajfa-11778	116	14	industry	industry	NOUN
ajfa-11778	116	15	practice	practice	NOUN
ajfa-11778	116	16	may	may	AUX
ajfa-11778	116	17	influence	influence	VERB
ajfa-11778	116	18	the	the	DET
ajfa-11778	116	19	choice	choice	NOUN
ajfa-11778	116	20	of	of	ADP
ajfa-11778	116	21	accounting	accounting	NOUN
ajfa-11778	116	22	practices	practice	NOUN
ajfa-11778	116	23	(	(	PUNCT
ajfa-11778	116	24	gouws	gouws	PROPN
ajfa-11778	116	25	&	&	CCONJ
ajfa-11778	116	26	cronje	cronje	PROPN
ajfa-11778	116	27	,	,	PUNCT
ajfa-11778	116	28	2008	2008	NUM
ajfa-11778	116	29	;	;	PUNCT
ajfa-11778	116	30	belkaoui	belkaoui	NOUN
ajfa-11778	116	31	,	,	PUNCT
ajfa-11778	116	32	2004	2004	NUM
ajfa-11778	116	33	)	)	PUNCT
ajfa-11778	116	34	.	.	PUNCT
ajfa-11778	117	1	lastly	lastly	ADV
ajfa-11778	117	2	,	,	PUNCT
ajfa-11778	117	3	the	the	DET
ajfa-11778	117	4	theory	theory	NOUN
ajfa-11778	117	5	just	just	ADV
ajfa-11778	117	6	focuses	focus	VERB
ajfa-11778	117	7	on	on	ADP
ajfa-11778	117	8	the	the	DET
ajfa-11778	117	9	supply	supply	NOUN
ajfa-11778	117	10	side	side	NOUN
ajfa-11778	117	11	of	of	ADP
ajfa-11778	117	12	disclosure.the	disclosure.the	DET
ajfa-11778	117	13	decision	decision	NOUN
ajfa-11778	117	14	-	-	PUNCT
ajfa-11778	117	15	making	make	VERB
ajfa-11778	117	16	usefulness	usefulness	NOUN
ajfa-11778	117	17	of	of	ADP
ajfa-11778	117	18	the	the	DET
ajfa-11778	117	19	information	information	NOUN
ajfa-11778	117	20	disclosed	disclose	VERB
ajfa-11778	117	21	does	do	AUX
ajfa-11778	117	22	not	not	PART
ajfa-11778	117	23	feature	feature	VERB
ajfa-11778	117	24	as	as	ADP
ajfa-11778	117	25	a	a	DET
ajfa-11778	117	26	factor	factor	NOUN
ajfa-11778	117	27	influencing	influence	VERB
ajfa-11778	117	28	the	the	DET
ajfa-11778	117	29	choice	choice	NOUN
ajfa-11778	117	30	.	.	PUNCT
ajfa-11778	118	1	however	however	ADV
ajfa-11778	118	2	,	,	PUNCT
ajfa-11778	118	3	these	these	DET
ajfa-11778	118	4	shortcomings	shortcoming	NOUN
ajfa-11778	118	5	do	do	AUX
ajfa-11778	118	6	not	not	PART
ajfa-11778	118	7	render	render	VERB
ajfa-11778	118	8	the	the	DET
ajfa-11778	118	9	theory	theory	NOUN
ajfa-11778	118	10	completely	completely	ADV
ajfa-11778	118	11	invalid	invalid	ADJ
ajfa-11778	118	12	.	.	PUNCT
ajfa-11778	119	1	pat	pat	PROPN
ajfa-11778	119	2	has	have	VERB
ajfa-11778	119	3	a	a	DET
ajfa-11778	119	4	direct	direct	ADJ
ajfa-11778	119	5	bearing	bearing	NOUN
ajfa-11778	119	6	on	on	ADP
ajfa-11778	119	7	the	the	DET
ajfa-11778	119	8	research	research	NOUN
ajfa-11778	119	9	topic	topic	NOUN
ajfa-11778	119	10	.	.	PUNCT
ajfa-11778	120	1	in	in	ADP
ajfa-11778	120	2	this	this	DET
ajfa-11778	120	3	study	study	NOUN
ajfa-11778	120	4	,	,	PUNCT
ajfa-11778	120	5	corporate	corporate	ADJ
ajfa-11778	120	6	disclosure	disclosure	NOUN
ajfa-11778	120	7	presents	present	VERB
ajfa-11778	120	8	an	an	DET
ajfa-11778	120	9	excellent	excellent	ADJ
ajfa-11778	120	10	opportunity	opportunity	NOUN
ajfa-11778	120	11	to	to	PART
ajfa-11778	120	12	apply	apply	VERB
ajfa-11778	120	13	pat	pat	PROPN
ajfa-11778	120	14	.	.	PUNCT
ajfa-11778	121	1	this	this	PRON
ajfa-11778	121	2	is	be	AUX
ajfa-11778	121	3	premised	premise	VERB
ajfa-11778	121	4	on	on	ADP
ajfa-11778	121	5	the	the	DET
ajfa-11778	121	6	fact	fact	NOUN
ajfa-11778	121	7	that	that	SCONJ
ajfa-11778	121	8	since	since	SCONJ
ajfa-11778	121	9	managers	manager	NOUN
ajfa-11778	121	10	(	(	PUNCT
ajfa-11778	121	11	agents	agent	NOUN
ajfa-11778	121	12	)	)	PUNCT
ajfa-11778	121	13	have	have	VERB
ajfa-11778	121	14	better	well	ADJ
ajfa-11778	121	15	access	access	NOUN
ajfa-11778	121	16	to	to	ADP
ajfa-11778	121	17	companies	company	NOUN
ajfa-11778	121	18	’	'	PUNCT
ajfa-11778	121	19	information	information	NOUN
ajfa-11778	121	20	,	,	PUNCT
ajfa-11778	121	21	they	they	PRON
ajfa-11778	121	22	can	can	AUX
ajfa-11778	121	23	make	make	VERB
ajfa-11778	121	24	credible	credible	ADJ
ajfa-11778	121	25	and	and	CCONJ
ajfa-11778	121	26	reliable	reliable	ADJ
ajfa-11778	121	27	communication	communication	NOUN
ajfa-11778	121	28	to	to	ADP
ajfa-11778	121	29	the	the	DET
ajfa-11778	121	30	market	market	NOUN
ajfa-11778	121	31	to	to	PART
ajfa-11778	121	32	optimise	optimise	VERB
ajfa-11778	121	33	the	the	DET
ajfa-11778	121	34	value	value	NOUN
ajfa-11778	121	35	of	of	ADP
ajfa-11778	121	36	the	the	DET
ajfa-11778	121	37	firm	firm	NOUN
ajfa-11778	121	38	.	.	PUNCT
ajfa-11778	122	1	through	through	ADP
ajfa-11778	122	2	financial	financial	ADJ
ajfa-11778	122	3	reporting	reporting	NOUN
ajfa-11778	122	4	,	,	PUNCT
ajfa-11778	122	5	managers	manager	NOUN
ajfa-11778	122	6	communicate	communicate	VERB
ajfa-11778	122	7	to	to	ADP
ajfa-11778	122	8	the	the	DET
ajfa-11778	122	9	users	user	NOUN
ajfa-11778	122	10	of	of	ADP
ajfa-11778	122	11	financial	financial	ADJ
ajfa-11778	122	12	reports	report	NOUN
ajfa-11778	122	13	,	,	PUNCT
ajfa-11778	122	14	information	information	NOUN
ajfa-11778	122	15	that	that	PRON
ajfa-11778	122	16	is	be	AUX
ajfa-11778	122	17	useful	useful	ADJ
ajfa-11778	122	18	in	in	ADP
ajfa-11778	122	19	making	make	VERB
ajfa-11778	122	20	choices	choice	NOUN
ajfa-11778	122	21	among	among	ADP
ajfa-11778	122	22	alternative	alternative	ADJ
ajfa-11778	122	23	uses	use	NOUN
ajfa-11778	122	24	of	of	ADP
ajfa-11778	122	25	scarce	scarce	ADJ
ajfa-11778	122	26	resources	resource	NOUN
ajfa-11778	122	27	.	.	PUNCT
ajfa-11778	123	1	on	on	ADP
ajfa-11778	123	2	the	the	DET
ajfa-11778	123	3	contrary	contrary	NOUN
ajfa-11778	123	4	,	,	PUNCT
ajfa-11778	123	5	the	the	DET
ajfa-11778	123	6	managers	manager	NOUN
ajfa-11778	123	7	may	may	AUX
ajfa-11778	123	8	fail	fail	VERB
ajfa-11778	123	9	to	to	PART
ajfa-11778	123	10	make	make	VERB
ajfa-11778	123	11	proper	proper	ADJ
ajfa-11778	123	12	disclosure	disclosure	NOUN
ajfa-11778	123	13	of	of	ADP
ajfa-11778	123	14	useful	useful	ADJ
ajfa-11778	123	15	information	information	NOUN
ajfa-11778	123	16	to	to	ADP
ajfa-11778	123	17	the	the	DET
ajfa-11778	123	18	users	user	NOUN
ajfa-11778	123	19	due	due	ADP
ajfa-11778	123	20	to	to	ADP
ajfa-11778	123	21	their	their	PRON
ajfa-11778	123	22	opportunistic	opportunistic	ADJ
ajfa-11778	123	23	tendencies	tendency	NOUN
ajfa-11778	123	24	.	.	PUNCT
ajfa-11778	124	1	such	such	ADJ
ajfa-11778	124	2	practices	practice	NOUN
ajfa-11778	124	3	will	will	AUX
ajfa-11778	124	4	not	not	PART
ajfa-11778	124	5	be	be	AUX
ajfa-11778	124	6	in	in	ADP
ajfa-11778	124	7	the	the	DET
ajfa-11778	124	8	best	good	ADJ
ajfa-11778	124	9	interests	interest	NOUN
ajfa-11778	124	10	of	of	ADP
ajfa-11778	124	11	shareholders	shareholder	NOUN
ajfa-11778	124	12	(	(	PUNCT
ajfa-11778	124	13	principal	principal	NOUN
ajfa-11778	124	14	)	)	PUNCT
ajfa-11778	124	15	.	.	PUNCT
ajfa-11778	125	1	consequently	consequently	ADV
ajfa-11778	125	2	,	,	PUNCT
ajfa-11778	125	3	this	this	PRON
ajfa-11778	125	4	may	may	AUX
ajfa-11778	125	5	result	result	VERB
ajfa-11778	125	6	in	in	ADP
ajfa-11778	125	7	higher	high	ADJ
ajfa-11778	125	8	cost	cost	NOUN
ajfa-11778	125	9	of	of	ADP
ajfa-11778	125	10	capital	capital	NOUN
ajfa-11778	125	11	and	and	CCONJ
ajfa-11778	125	12	lower	low	ADJ
ajfa-11778	125	13	value	value	NOUN
ajfa-11778	125	14	of	of	ADP
ajfa-11778	125	15	shareholders	shareholder	NOUN
ajfa-11778	125	16	'	'	PART
ajfa-11778	125	17	investments	investment	NOUN
ajfa-11778	125	18	.	.	PUNCT
ajfa-11778	126	1	asian	asian	ADJ
ajfa-11778	126	2	journal	journal	PROPN
ajfa-11778	126	3	of	of	ADP
ajfa-11778	126	4	finance	finance	PROPN
ajfa-11778	126	5	&	&	CCONJ
ajfa-11778	126	6	accounting	accounting	PROPN
ajfa-11778	126	7	issn	issn	PROPN
ajfa-11778	126	8	1946	1946	NUM
ajfa-11778	126	9	-	-	PUNCT
ajfa-11778	126	10	052x	052x	PROPN
ajfa-11778	126	11	2017	2017	NUM
ajfa-11778	126	12	,	,	PUNCT
ajfa-11778	126	13	vol	vol	NOUN
ajfa-11778	126	14	.	.	NOUN
ajfa-11778	126	15	9	9	NUM
ajfa-11778	126	16	,	,	PUNCT
ajfa-11778	127	1	no	no	INTJ
ajfa-11778	127	2	.	.	NOUN
ajfa-11778	127	3	2	2	NUM
ajfa-11778	127	4	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	127	5	78	78	NUM
ajfa-11778	127	6	4	4	NUM
ajfa-11778	127	7	.	.	PUNCT
ajfa-11778	127	8	methodology	methodology	NOUN
ajfa-11778	127	9	4.1	4.1	NUM
ajfa-11778	127	10	research	research	NOUN
ajfa-11778	127	11	design	design	NOUN
ajfa-11778	127	12	,	,	PUNCT
ajfa-11778	127	13	sample	sample	NOUN
ajfa-11778	127	14	and	and	CCONJ
ajfa-11778	127	15	data	datum	NOUN
ajfa-11778	127	16	this	this	DET
ajfa-11778	127	17	study	study	NOUN
ajfa-11778	127	18	adopted	adopt	VERB
ajfa-11778	127	19	the	the	DET
ajfa-11778	127	20	longitudinal	longitudinal	ADJ
ajfa-11778	127	21	research	research	NOUN
ajfa-11778	127	22	design	design	NOUN
ajfa-11778	127	23	.	.	PUNCT
ajfa-11778	128	1	this	this	PRON
ajfa-11778	128	2	is	be	AUX
ajfa-11778	128	3	because	because	SCONJ
ajfa-11778	128	4	it	it	PRON
ajfa-11778	128	5	is	be	AUX
ajfa-11778	128	6	useful	useful	ADJ
ajfa-11778	128	7	in	in	ADP
ajfa-11778	128	8	the	the	DET
ajfa-11778	128	9	studying	studying	NOUN
ajfa-11778	128	10	of	of	ADP
ajfa-11778	128	11	the	the	DET
ajfa-11778	128	12	current	current	ADJ
ajfa-11778	128	13	state	state	NOUN
ajfa-11778	128	14	of	of	ADP
ajfa-11778	128	15	a	a	DET
ajfa-11778	128	16	unit	unit	NOUN
ajfa-11778	128	17	or	or	CCONJ
ajfa-11778	128	18	a	a	DET
ajfa-11778	128	19	group	group	NOUN
ajfa-11778	128	20	of	of	ADP
ajfa-11778	128	21	items	item	NOUN
ajfa-11778	128	22	over	over	ADP
ajfa-11778	128	23	a	a	DET
ajfa-11778	128	24	period	period	NOUN
ajfa-11778	128	25	of	of	ADP
ajfa-11778	128	26	time	time	NOUN
ajfa-11778	128	27	.	.	PUNCT
ajfa-11778	129	1	the	the	DET
ajfa-11778	129	2	content	content	NOUN
ajfa-11778	129	3	analysis	analysis	NOUN
ajfa-11778	129	4	approach	approach	NOUN
ajfa-11778	129	5	which	which	PRON
ajfa-11778	129	6	involves	involve	VERB
ajfa-11778	129	7	the	the	DET
ajfa-11778	129	8	construction	construction	NOUN
ajfa-11778	129	9	of	of	ADP
ajfa-11778	129	10	disclosure	disclosure	NOUN
ajfa-11778	129	11	checklist	checklist	NOUN
ajfa-11778	129	12	from	from	ADP
ajfa-11778	129	13	a	a	DET
ajfa-11778	129	14	list	list	NOUN
ajfa-11778	129	15	of	of	ADP
ajfa-11778	129	16	annual	annual	ADJ
ajfa-11778	129	17	report	report	NOUN
ajfa-11778	129	18	items	item	NOUN
ajfa-11778	129	19	was	be	AUX
ajfa-11778	129	20	used	use	VERB
ajfa-11778	129	21	.	.	PUNCT
ajfa-11778	130	1	a	a	DET
ajfa-11778	130	2	disclosure	disclosure	NOUN
ajfa-11778	130	3	index	index	NOUN
ajfa-11778	130	4	was	be	AUX
ajfa-11778	130	5	developed	develop	VERB
ajfa-11778	130	6	from	from	ADP
ajfa-11778	130	7	the	the	DET
ajfa-11778	130	8	checklist	checklist	NOUN
ajfa-11778	130	9	and	and	CCONJ
ajfa-11778	130	10	used	use	VERB
ajfa-11778	130	11	for	for	ADP
ajfa-11778	130	12	the	the	DET
ajfa-11778	130	13	study	study	NOUN
ajfa-11778	130	14	.	.	PUNCT
ajfa-11778	131	1	historically	historically	ADV
ajfa-11778	131	2	,	,	PUNCT
ajfa-11778	131	3	cerf	cerf	PROPN
ajfa-11778	131	4	(	(	PUNCT
ajfa-11778	131	5	1961	1961	NUM
ajfa-11778	131	6	)	)	PUNCT
ajfa-11778	131	7	is	be	AUX
ajfa-11778	131	8	the	the	DET
ajfa-11778	131	9	first	first	ADJ
ajfa-11778	131	10	researcher	researcher	NOUN
ajfa-11778	131	11	who	who	PRON
ajfa-11778	131	12	conducted	conduct	VERB
ajfa-11778	131	13	an	an	DET
ajfa-11778	131	14	empirical	empirical	ADJ
ajfa-11778	131	15	study	study	NOUN
ajfa-11778	131	16	using	use	VERB
ajfa-11778	131	17	a	a	DET
ajfa-11778	131	18	disclosure	disclosure	NOUN
ajfa-11778	131	19	index	index	NOUN
ajfa-11778	131	20	.	.	PUNCT
ajfa-11778	132	1	he	he	PRON
ajfa-11778	132	2	developed	develop	VERB
ajfa-11778	132	3	an	an	DET
ajfa-11778	132	4	index	index	NOUN
ajfa-11778	132	5	consisting	consist	VERB
ajfa-11778	132	6	of	of	ADP
ajfa-11778	132	7	31	31	NUM
ajfa-11778	132	8	items	item	NOUN
ajfa-11778	132	9	,	,	PUNCT
ajfa-11778	132	10	each	each	PRON
ajfa-11778	132	11	of	of	ADP
ajfa-11778	132	12	which	which	PRON
ajfa-11778	132	13	was	be	AUX
ajfa-11778	132	14	scored	score	VERB
ajfa-11778	132	15	on	on	ADP
ajfa-11778	132	16	a	a	DET
ajfa-11778	132	17	scale	scale	NOUN
ajfa-11778	132	18	of	of	ADP
ajfa-11778	132	19	1	1	NUM
ajfa-11778	132	20	to	to	PART
ajfa-11778	132	21	4	4	NUM
ajfa-11778	132	22	on	on	ADP
ajfa-11778	132	23	the	the	DET
ajfa-11778	132	24	basis	basis	NOUN
ajfa-11778	132	25	of	of	ADP
ajfa-11778	132	26	interviews	interview	NOUN
ajfa-11778	132	27	with	with	ADP
ajfa-11778	132	28	financial	financial	ADJ
ajfa-11778	132	29	analysts	analyst	NOUN
ajfa-11778	132	30	.	.	PUNCT
ajfa-11778	133	1	cerf	cerf	PROPN
ajfa-11778	133	2	's	's	PART
ajfa-11778	133	3	approach	approach	NOUN
ajfa-11778	133	4	,	,	PUNCT
ajfa-11778	133	5	with	with	ADP
ajfa-11778	133	6	extensions	extension	NOUN
ajfa-11778	133	7	and	and	CCONJ
ajfa-11778	133	8	modifications	modification	NOUN
ajfa-11778	133	9	,	,	PUNCT
ajfa-11778	133	10	has	have	AUX
ajfa-11778	133	11	been	be	AUX
ajfa-11778	133	12	used	use	VERB
ajfa-11778	133	13	widely	widely	ADV
ajfa-11778	133	14	in	in	ADP
ajfa-11778	133	15	many	many	ADJ
ajfa-11778	133	16	other	other	ADJ
ajfa-11778	133	17	studies	study	NOUN
ajfa-11778	133	18	(	(	PUNCT
ajfa-11778	133	19	for	for	ADP
ajfa-11778	133	20	example	example	NOUN
ajfa-11778	133	21	,	,	PUNCT
ajfa-11778	133	22	wallace	wallace	NOUN
ajfa-11778	133	23	,	,	PUNCT
ajfa-11778	133	24	1988	1988	NUM
ajfa-11778	133	25	;	;	PUNCT
ajfa-11778	133	26	lang	lang	PROPN
ajfa-11778	133	27	&	&	CCONJ
ajfa-11778	133	28	lundholm	lundholm	PROPN
ajfa-11778	133	29	,	,	PUNCT
ajfa-11778	133	30	1993	1993	NUM
ajfa-11778	133	31	;	;	PUNCT
ajfa-11778	133	32	alsaeed	alsaee	VERB
ajfa-11778	133	33	,	,	PUNCT
ajfa-11778	133	34	2006	2006	NUM
ajfa-11778	133	35	;	;	PUNCT
ajfa-11778	133	36	umoren	umoren	NOUN
ajfa-11778	133	37	,	,	PUNCT
ajfa-11778	133	38	2009	2009	NUM
ajfa-11778	133	39	;	;	PUNCT
ajfa-11778	133	40	al	al	PROPN
ajfa-11778	133	41	-	-	PUNCT
ajfa-11778	133	42	zarouni	zarouni	PROPN
ajfa-11778	133	43	,	,	PUNCT
ajfa-11778	133	44	2008	2008	NUM
ajfa-11778	133	45	;	;	PUNCT
ajfa-11778	133	46	qu	qu	PROPN
ajfa-11778	133	47	,	,	PUNCT
ajfa-11778	133	48	2011	2011	NUM
ajfa-11778	133	49	;	;	PUNCT
ajfa-11778	133	50	ibrahim	ibrahim	PROPN
ajfa-11778	133	51	,	,	PUNCT
ajfa-11778	133	52	2014	2014	NUM
ajfa-11778	133	53	)	)	PUNCT
ajfa-11778	133	54	to	to	PART
ajfa-11778	133	55	examine	examine	VERB
ajfa-11778	133	56	the	the	DET
ajfa-11778	133	57	adequacy	adequacy	NOUN
ajfa-11778	133	58	of	of	ADP
ajfa-11778	133	59	corporate	corporate	ADJ
ajfa-11778	133	60	financial	financial	ADJ
ajfa-11778	133	61	disclosure	disclosure	NOUN
ajfa-11778	133	62	in	in	ADP
ajfa-11778	133	63	different	different	ADJ
ajfa-11778	133	64	countries	country	NOUN
ajfa-11778	133	65	.	.	PUNCT
ajfa-11778	134	1	considering	consider	VERB
ajfa-11778	134	2	a	a	DET
ajfa-11778	134	3	given	give	VERB
ajfa-11778	134	4	list	list	NOUN
ajfa-11778	134	5	of	of	ADP
ajfa-11778	134	6	items	item	NOUN
ajfa-11778	134	7	,	,	PUNCT
ajfa-11778	134	8	the	the	DET
ajfa-11778	134	9	value	value	NOUN
ajfa-11778	134	10	of	of	ADP
ajfa-11778	134	11	the	the	DET
ajfa-11778	134	12	index	index	NOUN
ajfa-11778	134	13	for	for	ADP
ajfa-11778	134	14	a	a	DET
ajfa-11778	134	15	particular	particular	ADJ
ajfa-11778	134	16	company	company	NOUN
ajfa-11778	134	17	is	be	AUX
ajfa-11778	134	18	obtained	obtain	VERB
ajfa-11778	134	19	by	by	ADP
ajfa-11778	134	20	dividing	divide	VERB
ajfa-11778	134	21	the	the	DET
ajfa-11778	134	22	number	number	NOUN
ajfa-11778	134	23	of	of	ADP
ajfa-11778	134	24	information	information	NOUN
ajfa-11778	134	25	items	item	NOUN
ajfa-11778	134	26	disclosed	disclose	VERB
ajfa-11778	134	27	by	by	ADP
ajfa-11778	134	28	that	that	DET
ajfa-11778	134	29	company	company	NOUN
ajfa-11778	134	30	by	by	ADP
ajfa-11778	134	31	the	the	DET
ajfa-11778	134	32	total	total	ADJ
ajfa-11778	134	33	number	number	NOUN
ajfa-11778	134	34	of	of	ADP
ajfa-11778	134	35	information	information	NOUN
ajfa-11778	134	36	disclosure	disclosure	NOUN
ajfa-11778	134	37	items	item	NOUN
ajfa-11778	134	38	that	that	PRON
ajfa-11778	134	39	might	might	AUX
ajfa-11778	134	40	be	be	AUX
ajfa-11778	134	41	disclosed	disclose	VERB
ajfa-11778	134	42	.	.	PUNCT
ajfa-11778	135	1	the	the	DET
ajfa-11778	135	2	total	total	ADJ
ajfa-11778	135	3	population	population	NOUN
ajfa-11778	135	4	consists	consist	VERB
ajfa-11778	135	5	of	of	ADP
ajfa-11778	135	6	the	the	DET
ajfa-11778	135	7	189	189	NUM
ajfa-11778	135	8	listed	list	VERB
ajfa-11778	135	9	companies	company	NOUN
ajfa-11778	135	10	on	on	ADP
ajfa-11778	135	11	the	the	DET
ajfa-11778	135	12	nigerian	nigerian	ADJ
ajfa-11778	135	13	stock	stock	NOUN
ajfa-11778	135	14	exchange	exchange	NOUN
ajfa-11778	135	15	at	at	ADP
ajfa-11778	135	16	31st	31st	NOUN
ajfa-11778	135	17	december	december	PROPN
ajfa-11778	135	18	2014	2014	NUM
ajfa-11778	135	19	(	(	PUNCT
ajfa-11778	135	20	factbook	factbook	NOUN
ajfa-11778	135	21	,	,	PUNCT
ajfa-11778	135	22	2014	2014	NUM
ajfa-11778	135	23	)	)	PUNCT
ajfa-11778	135	24	.	.	PUNCT
ajfa-11778	136	1	in	in	ADP
ajfa-11778	136	2	estimating	estimate	VERB
ajfa-11778	136	3	the	the	DET
ajfa-11778	136	4	sample	sample	NOUN
ajfa-11778	136	5	size	size	NOUN
ajfa-11778	136	6	,	,	PUNCT
ajfa-11778	136	7	the	the	DET
ajfa-11778	136	8	yamane	yamane	NOUN
ajfa-11778	136	9	(	(	PUNCT
ajfa-11778	136	10	1967	1967	NUM
ajfa-11778	136	11	)	)	PUNCT
ajfa-11778	136	12	formula	formula	NOUN
ajfa-11778	136	13	was	be	AUX
ajfa-11778	136	14	used	use	VERB
ajfa-11778	136	15	.	.	PUNCT
ajfa-11778	137	1	the	the	DET
ajfa-11778	137	2	formula	formula	NOUN
ajfa-11778	137	3	is	be	AUX
ajfa-11778	137	4	chosen	choose	VERB
ajfa-11778	137	5	because	because	SCONJ
ajfa-11778	137	6	of	of	ADP
ajfa-11778	137	7	its	its	PRON
ajfa-11778	137	8	simplicity	simplicity	NOUN
ajfa-11778	137	9	and	and	CCONJ
ajfa-11778	137	10	is	be	AUX
ajfa-11778	137	11	considered	consider	VERB
ajfa-11778	137	12	as	as	ADP
ajfa-11778	137	13	the	the	DET
ajfa-11778	137	14	most	most	ADV
ajfa-11778	137	15	popular	popular	ADJ
ajfa-11778	137	16	sampling	sampling	NOUN
ajfa-11778	137	17	design	design	NOUN
ajfa-11778	137	18	technique	technique	NOUN
ajfa-11778	137	19	(	(	PUNCT
ajfa-11778	137	20	israel	israel	PROPN
ajfa-11778	137	21	,	,	PUNCT
ajfa-11778	137	22	2013	2013	NUM
ajfa-11778	137	23	)	)	PUNCT
ajfa-11778	137	24	.	.	PUNCT
ajfa-11778	138	1	in	in	ADP
ajfa-11778	138	2	addition	addition	NOUN
ajfa-11778	138	3	,	,	PUNCT
ajfa-11778	138	4	the	the	DET
ajfa-11778	138	5	population	population	NOUN
ajfa-11778	138	6	is	be	AUX
ajfa-11778	138	7	finite	finite	ADJ
ajfa-11778	138	8	,	,	PUNCT
ajfa-11778	138	9	making	make	VERB
ajfa-11778	138	10	it	it	PRON
ajfa-11778	138	11	amenable	amenable	ADJ
ajfa-11778	138	12	to	to	ADP
ajfa-11778	138	13	the	the	DET
ajfa-11778	138	14	formula	formula	NOUN
ajfa-11778	138	15	.	.	PUNCT
ajfa-11778	139	1	this	this	DET
ajfa-11778	139	2	formula	formula	NOUN
ajfa-11778	139	3	is	be	AUX
ajfa-11778	139	4	given	give	VERB
ajfa-11778	139	5	as	as	ADP
ajfa-11778	139	6	:	:	PUNCT
ajfa-11778	139	7	where	where	SCONJ
ajfa-11778	139	8	:	:	PUNCT
ajfa-11778	139	9	n	n	PROPN
ajfa-11778	139	10	=	=	SYM
ajfa-11778	139	11	sample	sample	NOUN
ajfa-11778	139	12	size	size	NOUN
ajfa-11778	139	13	n=	n=	ADJ
ajfa-11778	139	14	population	population	NOUN
ajfa-11778	139	15	e	e	NOUN
ajfa-11778	139	16	=	=	NOUN
ajfa-11778	139	17	error	error	NOUN
ajfa-11778	139	18	limit	limit	NOUN
ajfa-11778	139	19	(	(	PUNCT
ajfa-11778	139	20	0.05	0.05	NUM
ajfa-11778	139	21	on	on	ADP
ajfa-11778	139	22	the	the	DET
ajfa-11778	139	23	basis	basis	NOUN
ajfa-11778	139	24	of	of	ADP
ajfa-11778	139	25	95	95	NUM
ajfa-11778	139	26	%	%	NOUN
ajfa-11778	139	27	confidence	confidence	NOUN
ajfa-11778	139	28	level	level	NOUN
ajfa-11778	139	29	)	)	PUNCT
ajfa-11778	139	30	therefore	therefore	ADV
ajfa-11778	139	31	,	,	PUNCT
ajfa-11778	139	32	n	n	PROPN
ajfa-11778	139	33	=	=	SYM
ajfa-11778	139	34	189	189	NUM
ajfa-11778	139	35	/	/	SYM
ajfa-11778	140	1	[	[	X
ajfa-11778	140	2	1	1	NUM
ajfa-11778	140	3	+	+	SYM
ajfa-11778	140	4	189	189	NUM
ajfa-11778	140	5	(	(	PUNCT
ajfa-11778	140	6	0.052	0.052	NUM
ajfa-11778	140	7	)	)	PUNCT
ajfa-11778	140	8	n	n	NOUN
ajfa-11778	140	9	=	=	SYM
ajfa-11778	140	10	189	189	NUM
ajfa-11778	140	11	/	/	SYM
ajfa-11778	140	12	1	1	NUM
ajfa-11778	140	13	+	+	NOUN
ajfa-11778	140	14	189(0.0025	189(0.0025	NUM
ajfa-11778	140	15	)	)	PUNCT
ajfa-11778	140	16	n=	n=	ADJ
ajfa-11778	141	1	189/1.4725	189/1.4725	PROPN
ajfa-11778	141	2	n	n	NOUN
ajfa-11778	141	3	=	=	SYM
ajfa-11778	141	4	128	128	NUM
ajfa-11778	141	5	based	base	VERB
ajfa-11778	141	6	on	on	ADP
ajfa-11778	141	7	the	the	DET
ajfa-11778	141	8	above	above	ADJ
ajfa-11778	141	9	sample	sample	NOUN
ajfa-11778	141	10	of	of	ADP
ajfa-11778	141	11	128	128	NUM
ajfa-11778	141	12	firms	firm	NOUN
ajfa-11778	141	13	,	,	PUNCT
ajfa-11778	141	14	the	the	DET
ajfa-11778	141	15	simple	simple	ADJ
ajfa-11778	141	16	random	random	ADJ
ajfa-11778	141	17	sampling	sampling	NOUN
ajfa-11778	141	18	technique	technique	NOUN
ajfa-11778	141	19	was	be	AUX
ajfa-11778	141	20	then	then	ADV
ajfa-11778	141	21	adopted	adopt	VERB
ajfa-11778	141	22	in	in	ADP
ajfa-11778	141	23	selecting	select	VERB
ajfa-11778	141	24	60	60	NUM
ajfa-11778	141	25	firms	firm	NOUN
ajfa-11778	141	26	from	from	ADP
ajfa-11778	141	27	a	a	DET
ajfa-11778	141	28	stratified	stratified	ADJ
ajfa-11778	141	29	sample	sample	NOUN
ajfa-11778	141	30	of	of	ADP
ajfa-11778	141	31	thirty	thirty	NUM
ajfa-11778	141	32	industries	industry	NOUN
ajfa-11778	141	33	trading	trading	NOUN
ajfa-11778	141	34	on	on	ADP
ajfa-11778	141	35	the	the	DET
ajfa-11778	141	36	nse	nse	NOUN
ajfa-11778	141	37	between	between	ADP
ajfa-11778	141	38	1st	1st	ADJ
ajfa-11778	141	39	january	january	PROPN
ajfa-11778	141	40	2012	2012	NUM
ajfa-11778	141	41	and	and	CCONJ
ajfa-11778	141	42	31st	31st	ADJ
ajfa-11778	141	43	december	december	PROPN
ajfa-11778	141	44	2014	2014	NUM
ajfa-11778	141	45	.	.	PUNCT
ajfa-11778	142	1	this	this	PRON
ajfa-11778	142	2	was	be	AUX
ajfa-11778	142	3	to	to	PART
ajfa-11778	142	4	ensure	ensure	VERB
ajfa-11778	142	5	that	that	SCONJ
ajfa-11778	142	6	the	the	DET
ajfa-11778	142	7	relevant	relevant	ADJ
ajfa-11778	142	8	sectors	sector	NOUN
ajfa-11778	142	9	have	have	VERB
ajfa-11778	142	10	equal	equal	ADJ
ajfa-11778	142	11	chances	chance	NOUN
ajfa-11778	142	12	of	of	ADP
ajfa-11778	142	13	being	be	AUX
ajfa-11778	142	14	represented	represent	VERB
ajfa-11778	142	15	.	.	PUNCT
ajfa-11778	143	1	the	the	DET
ajfa-11778	143	2	choice	choice	NOUN
ajfa-11778	143	3	of	of	ADP
ajfa-11778	143	4	2012	2012	NUM
ajfa-11778	143	5	to	to	ADP
ajfa-11778	143	6	2014	2014	NUM
ajfa-11778	143	7	was	be	AUX
ajfa-11778	143	8	informed	inform	VERB
ajfa-11778	143	9	by	by	ADP
ajfa-11778	143	10	the	the	DET
ajfa-11778	143	11	fact	fact	NOUN
ajfa-11778	143	12	that	that	SCONJ
ajfa-11778	143	13	going	go	VERB
ajfa-11778	143	14	by	by	ADP
ajfa-11778	143	15	the	the	DET
ajfa-11778	143	16	roadmap	roadmap	NOUN
ajfa-11778	143	17	for	for	ADP
ajfa-11778	143	18	the	the	DET
ajfa-11778	143	19	adoption	adoption	NOUN
ajfa-11778	143	20	of	of	ADP
ajfa-11778	143	21	ifrs	ifrs	PROPN
ajfa-11778	143	22	by	by	ADP
ajfa-11778	143	23	nigerian	nigerian	ADJ
ajfa-11778	143	24	asian	asian	ADJ
ajfa-11778	143	25	journal	journal	PROPN
ajfa-11778	143	26	of	of	ADP
ajfa-11778	143	27	finance	finance	PROPN
ajfa-11778	143	28	&	&	CCONJ
ajfa-11778	143	29	accounting	accounting	PROPN
ajfa-11778	143	30	issn	issn	PROPN
ajfa-11778	143	31	1946	1946	NUM
ajfa-11778	143	32	-	-	PUNCT
ajfa-11778	143	33	052x	052x	PROPN
ajfa-11778	143	34	2017	2017	NUM
ajfa-11778	143	35	,	,	PUNCT
ajfa-11778	143	36	vol	vol	NOUN
ajfa-11778	143	37	.	.	NOUN
ajfa-11778	143	38	9	9	NUM
ajfa-11778	143	39	,	,	PUNCT
ajfa-11778	143	40	no	no	INTJ
ajfa-11778	143	41	.	.	NOUN
ajfa-11778	143	42	2	2	NUM
ajfa-11778	143	43	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	143	44	79	79	NUM
ajfa-11778	143	45	companies	company	NOUN
ajfa-11778	143	46	which	which	PRON
ajfa-11778	143	47	began	begin	VERB
ajfa-11778	143	48	on	on	ADP
ajfa-11778	143	49	january	january	PROPN
ajfa-11778	143	50	1	1	NUM
ajfa-11778	143	51	,	,	PUNCT
ajfa-11778	143	52	2012	2012	NUM
ajfa-11778	143	53	and	and	CCONJ
ajfa-11778	143	54	ended	end	VERB
ajfa-11778	143	55	on	on	ADP
ajfa-11778	143	56	january	january	PROPN
ajfa-11778	143	57	1	1	NUM
ajfa-11778	143	58	,	,	PUNCT
ajfa-11778	143	59	2014	2014	NUM
ajfa-11778	143	60	,	,	PUNCT
ajfa-11778	143	61	all	all	DET
ajfa-11778	143	62	public	public	ADJ
ajfa-11778	143	63	listed	list	VERB
ajfa-11778	143	64	entities	entity	NOUN
ajfa-11778	143	65	are	be	AUX
ajfa-11778	143	66	expected	expect	VERB
ajfa-11778	143	67	to	to	PART
ajfa-11778	143	68	have	have	AUX
ajfa-11778	143	69	fully	fully	ADV
ajfa-11778	143	70	complied	comply	VERB
ajfa-11778	143	71	by	by	ADP
ajfa-11778	143	72	the	the	DET
ajfa-11778	143	73	year	year	NOUN
ajfa-11778	143	74	ended	end	VERB
ajfa-11778	143	75	2014	2014	NUM
ajfa-11778	143	76	.	.	PUNCT
ajfa-11778	144	1	3.6	3.6	NUM
ajfa-11778	144	2	model	model	NOUN
ajfa-11778	144	3	specification	specification	NOUN
ajfa-11778	144	4	and	and	CCONJ
ajfa-11778	144	5	variable	variable	ADJ
ajfa-11778	144	6	measurement	measurement	NOUN
ajfa-11778	144	7	tdiscit=	tdiscit=	NUM
ajfa-11778	144	8	∂0	∂0	NOUN
ajfa-11778	144	9	+	+	CCONJ
ajfa-11778	144	10	∂1	∂1	ADJ
ajfa-11778	144	11	profit	profit	NOUN
ajfa-11778	144	12	it	it	PRON
ajfa-11778	145	1	+	+	CCONJ
ajfa-11778	145	2	∂2	∂2	NUM
ajfa-11778	145	3	liq	liq	NOUN
ajfa-11778	145	4	it	it	PRON
ajfa-11778	146	1	+	+	CCONJ
ajfa-11778	146	2	µit	µit	PROPN
ajfa-11778	146	3	(	(	PUNCT
ajfa-11778	146	4	1	1	NUM
ajfa-11778	146	5	)	)	PUNCT
ajfa-11778	146	6	where	where	SCONJ
ajfa-11778	146	7	:	:	PUNCT
ajfa-11778	146	8	tdisc	tdisc	NOUN
ajfa-11778	146	9	=	=	SYM
ajfa-11778	146	10	total	total	ADJ
ajfa-11778	146	11	corporate	corporate	ADJ
ajfa-11778	146	12	disclosure	disclosure	NOUN
ajfa-11778	146	13	profit	profit	NOUN
ajfa-11778	146	14	=	=	NOUN
ajfa-11778	146	15	profitability	profitability	NOUN
ajfa-11778	146	16	liq	liq	NOUN
ajfa-11778	146	17	=	=	SYM
ajfa-11778	146	18	liquidity	liquidity	NOUN
ajfa-11778	146	19	µ=	µ=	NOUN
ajfa-11778	146	20	the	the	DET
ajfa-11778	146	21	stochastic	stochastic	ADJ
ajfa-11778	146	22	error	error	NOUN
ajfa-11778	146	23	term	term	NOUN
ajfa-11778	146	24	,	,	PUNCT
ajfa-11778	146	25	i	i	PRON
ajfa-11778	146	26	=	=	NOUN
ajfa-11778	146	27	number	number	NOUN
ajfa-11778	146	28	of	of	ADP
ajfa-11778	146	29	sampled	sample	VERB
ajfa-11778	146	30	firms	firm	NOUN
ajfa-11778	146	31	(	(	PUNCT
ajfa-11778	146	32	1	1	NUM
ajfa-11778	146	33	,	,	PUNCT
ajfa-11778	146	34	2,	2,	NUM
ajfa-11778	146	35	…	…	SYM
ajfa-11778	146	36	n	n	CCONJ
ajfa-11778	146	37	)	)	PUNCT
ajfa-11778	146	38	,	,	PUNCT
ajfa-11778	146	39	t=	t=	NOUN
ajfa-11778	146	40	time	time	NOUN
ajfa-11778	146	41	period	period	NOUN
ajfa-11778	146	42	of	of	ADP
ajfa-11778	146	43	the	the	DET
ajfa-11778	146	44	sample	sample	NOUN
ajfa-11778	146	45	companies	company	NOUN
ajfa-11778	146	46	.	.	PUNCT
ajfa-11778	147	1	the	the	DET
ajfa-11778	147	2	a	a	DET
ajfa-11778	147	3	priori	priori	ADJ
ajfa-11778	147	4	expectations	expectation	NOUN
ajfa-11778	147	5	are	be	AUX
ajfa-11778	147	6	:	:	PUNCT
ajfa-11778	147	7	ƞ1	ƞ1	X
ajfa-11778	147	8	>	>	X
ajfa-11778	147	9	0	0	NUM
ajfa-11778	147	10	;	;	PUNCT
ajfa-11778	147	11	implying	imply	VERB
ajfa-11778	147	12	that	that	SCONJ
ajfa-11778	147	13	the	the	PRON
ajfa-11778	147	14	higher	high	ADJ
ajfa-11778	147	15	the	the	DET
ajfa-11778	147	16	profit	profit	NOUN
ajfa-11778	147	17	,	,	PUNCT
ajfa-11778	147	18	the	the	PRON
ajfa-11778	147	19	higher	high	ADJ
ajfa-11778	147	20	the	the	DET
ajfa-11778	147	21	disclosure	disclosure	NOUN
ajfa-11778	147	22	level	level	NOUN
ajfa-11778	147	23	,	,	PUNCT
ajfa-11778	147	24	ƞ2	ƞ2	NOUN
ajfa-11778	147	25	>	>	X
ajfa-11778	147	26	0	0	NUM
ajfa-11778	147	27	;	;	PUNCT
ajfa-11778	147	28	implying	imply	VERB
ajfa-11778	147	29	that	that	SCONJ
ajfa-11778	147	30	the	the	PRON
ajfa-11778	147	31	higher	high	ADJ
ajfa-11778	147	32	the	the	DET
ajfa-11778	147	33	liq	liq	NOUN
ajfa-11778	147	34	,	,	PUNCT
ajfa-11778	147	35	the	the	PRON
ajfa-11778	147	36	higher	high	ADJ
ajfa-11778	147	37	the	the	DET
ajfa-11778	147	38	disclosure	disclosure	NOUN
ajfa-11778	147	39	level	level	NOUN
ajfa-11778	147	40	,	,	PUNCT
ajfa-11778	147	41	the	the	DET
ajfa-11778	147	42	model	model	NOUN
ajfa-11778	147	43	was	be	AUX
ajfa-11778	147	44	adapted	adapt	VERB
ajfa-11778	147	45	from	from	ADP
ajfa-11778	147	46	previous	previous	ADJ
ajfa-11778	147	47	empirical	empirical	ADJ
ajfa-11778	147	48	studies	study	NOUN
ajfa-11778	147	49	(	(	PUNCT
ajfa-11778	147	50	cerf	cerf	PROPN
ajfa-11778	147	51	,	,	PUNCT
ajfa-11778	147	52	1961	1961	NUM
ajfa-11778	147	53	;	;	PUNCT
ajfa-11778	147	54	wallace	wallace	NOUN
ajfa-11778	147	55	,	,	PUNCT
ajfa-11778	147	56	1987	1987	NUM
ajfa-11778	147	57	;	;	PUNCT
ajfa-11778	147	58	umoren	umoren	NOUN
ajfa-11778	147	59	,	,	PUNCT
ajfa-11778	147	60	2008	2008	NUM
ajfa-11778	147	61	;	;	PUNCT
ajfa-11778	147	62	al	al	PROPN
ajfa-11778	147	63	-	-	PUNCT
ajfa-11778	147	64	zarouni	zarouni	PROPN
ajfa-11778	147	65	,	,	PUNCT
ajfa-11778	147	66	2008	2008	NUM
ajfa-11778	147	67	;	;	PUNCT
ajfa-11778	147	68	ibrahim	ibrahim	PROPN
ajfa-11778	147	69	,	,	PUNCT
ajfa-11778	147	70	2014	2014	NUM
ajfa-11778	147	71	)	)	PUNCT
ajfa-11778	147	72	on	on	ADP
ajfa-11778	147	73	corporate	corporate	ADJ
ajfa-11778	147	74	disclosure	disclosure	NOUN
ajfa-11778	147	75	with	with	ADP
ajfa-11778	147	76	some	some	DET
ajfa-11778	147	77	modifications	modification	NOUN
ajfa-11778	147	78	.	.	PUNCT
ajfa-11778	148	1	table	table	NOUN
ajfa-11778	148	2	3.1	3.1	NUM
ajfa-11778	148	3	.	.	PUNCT
ajfa-11778	149	1	operationalisation	operationalisation	NOUN
ajfa-11778	149	2	of	of	ADP
ajfa-11778	149	3	variables	variable	NOUN
ajfa-11778	149	4	s	s	PROPN
ajfa-11778	149	5	/	/	SYM
ajfa-11778	149	6	n	n	PRON
ajfa-11778	149	7	variables	variable	NOUN
ajfa-11778	149	8	codes	code	NOUN
ajfa-11778	149	9	measurement	measurement	VERB
ajfa-11778	149	10	a	a	DET
ajfa-11778	149	11	priori	priori	ADJ
ajfa-11778	149	12	sign	sign	NOUN
ajfa-11778	149	13	1	1	NUM
ajfa-11778	149	14	total	total	ADJ
ajfa-11778	149	15	disclosure	disclosure	NOUN
ajfa-11778	149	16	index	index	NOUN
ajfa-11778	149	17	tdisc	tdisc	NOUN
ajfa-11778	149	18	summation	summation	NOUN
ajfa-11778	149	19	of	of	ADP
ajfa-11778	149	20	both	both	CCONJ
ajfa-11778	149	21	mandatory	mandatory	ADJ
ajfa-11778	149	22	and	and	CCONJ
ajfa-11778	149	23	voluntary	voluntary	ADJ
ajfa-11778	149	24	disclosure	disclosure	NOUN
ajfa-11778	149	25	indexes	index	VERB
ajfa-11778	149	26	2	2	NUM
ajfa-11778	149	27	profitability	profitability	NOUN
ajfa-11778	149	28	profit	profit	NOUN
ajfa-11778	149	29	profit	profit	NOUN
ajfa-11778	149	30	before	before	ADP
ajfa-11778	149	31	interest	interest	NOUN
ajfa-11778	149	32	and	and	CCONJ
ajfa-11778	149	33	taxes	taxis	NOUN
ajfa-11778	149	34	divided	divide	VERB
ajfa-11778	149	35	total	total	ADJ
ajfa-11778	149	36	sales	sale	NOUN
ajfa-11778	149	37	+	+	CCONJ
ajfa-11778	149	38	3	3	NUM
ajfa-11778	149	39	liquidity	liquidity	NOUN
ajfa-11778	149	40	liq	liq	NOUN
ajfa-11778	149	41	current	current	ADJ
ajfa-11778	149	42	asset	asset	NOUN
ajfa-11778	149	43	divided	divide	VERB
ajfa-11778	149	44	by	by	ADP
ajfa-11778	149	45	current	current	ADJ
ajfa-11778	149	46	liabilities	liability	NOUN
ajfa-11778	149	47	+	+	CCONJ
ajfa-11778	149	48	source	source	NOUN
ajfa-11778	149	49	:	:	PUNCT
ajfa-11778	149	50	researcher	researcher	NOUN
ajfa-11778	149	51	’s	’s	PART
ajfa-11778	149	52	compilation	compilation	NOUN
ajfa-11778	149	53	,	,	PUNCT
ajfa-11778	149	54	2016	2016	NUM
ajfa-11778	149	55	5	5	NUM
ajfa-11778	149	56	.	.	PUNCT
ajfa-11778	150	1	empirical	empirical	ADJ
ajfa-11778	150	2	results	result	NOUN
ajfa-11778	150	3	the	the	DET
ajfa-11778	150	4	study	study	NOUN
ajfa-11778	150	5	utilizes	utilize	VERB
ajfa-11778	150	6	both	both	CCONJ
ajfa-11778	150	7	descriptive	descriptive	ADJ
ajfa-11778	150	8	statistics	statistic	NOUN
ajfa-11778	150	9	and	and	CCONJ
ajfa-11778	150	10	the	the	DET
ajfa-11778	150	11	pooled	pooled	ADJ
ajfa-11778	150	12	ordinary	ordinary	ADJ
ajfa-11778	150	13	least	least	ADJ
ajfa-11778	150	14	squares	square	NOUN
ajfa-11778	150	15	(	(	PUNCT
ajfa-11778	150	16	ols	ol	NOUN
ajfa-11778	150	17	)	)	PUNCT
ajfa-11778	150	18	estimation	estimation	NOUN
ajfa-11778	150	19	.	.	PUNCT
ajfa-11778	151	1	the	the	DET
ajfa-11778	151	2	use	use	NOUN
ajfa-11778	151	3	ols	ol	NOUN
ajfa-11778	151	4	is	be	AUX
ajfa-11778	151	5	a	a	DET
ajfa-11778	151	6	simple	simple	ADJ
ajfa-11778	151	7	way	way	NOUN
ajfa-11778	151	8	to	to	PART
ajfa-11778	151	9	examine	examine	VERB
ajfa-11778	151	10	the	the	DET
ajfa-11778	151	11	sensitivity	sensitivity	NOUN
ajfa-11778	151	12	of	of	ADP
ajfa-11778	151	13	the	the	DET
ajfa-11778	151	14	results	result	NOUN
ajfa-11778	151	15	to	to	ADP
ajfa-11778	151	16	alternative	alternative	ADJ
ajfa-11778	151	17	specifications	specification	NOUN
ajfa-11778	151	18	(	(	PUNCT
ajfa-11778	151	19	beaver	beaver	NOUN
ajfa-11778	151	20	,	,	PUNCT
ajfa-11778	151	21	1998	1998	NUM
ajfa-11778	151	22	)	)	PUNCT
ajfa-11778	151	23	and	and	CCONJ
ajfa-11778	151	24	allows	allow	VERB
ajfa-11778	151	25	for	for	ADP
ajfa-11778	151	26	greater	great	ADJ
ajfa-11778	151	27	flexibility	flexibility	NOUN
ajfa-11778	151	28	in	in	ADP
ajfa-11778	151	29	modelling	model	VERB
ajfa-11778	151	30	differences	difference	NOUN
ajfa-11778	151	31	in	in	ADP
ajfa-11778	151	32	sample	sample	NOUN
ajfa-11778	151	33	specific	specific	ADJ
ajfa-11778	151	34	behaviour	behaviour	NOUN
ajfa-11778	151	35	(	(	PUNCT
ajfa-11778	151	36	greene	greene	PROPN
ajfa-11778	151	37	,	,	PUNCT
ajfa-11778	151	38	2007	2007	NUM
ajfa-11778	151	39	)	)	PUNCT
ajfa-11778	151	40	.	.	PUNCT
ajfa-11778	152	1	the	the	DET
ajfa-11778	152	2	results	result	NOUN
ajfa-11778	152	3	are	be	AUX
ajfa-11778	152	4	presented	present	VERB
ajfa-11778	152	5	and	and	CCONJ
ajfa-11778	152	6	analyzed	analyze	VERB
ajfa-11778	152	7	below	below	ADP
ajfa-11778	152	8	:	:	PUNCT
ajfa-11778	152	9	asian	asian	ADJ
ajfa-11778	152	10	journal	journal	NOUN
ajfa-11778	152	11	of	of	ADP
ajfa-11778	152	12	finance	finance	PROPN
ajfa-11778	152	13	&	&	CCONJ
ajfa-11778	152	14	accounting	accounting	PROPN
ajfa-11778	152	15	issn	issn	PROPN
ajfa-11778	152	16	1946	1946	NUM
ajfa-11778	152	17	-	-	PUNCT
ajfa-11778	152	18	052x	052x	PROPN
ajfa-11778	152	19	2017	2017	NUM
ajfa-11778	152	20	,	,	PUNCT
ajfa-11778	152	21	vol	vol	NOUN
ajfa-11778	152	22	.	.	NOUN
ajfa-11778	153	1	9	9	NUM
ajfa-11778	153	2	,	,	PUNCT
ajfa-11778	153	3	no	no	INTJ
ajfa-11778	153	4	.	.	NOUN
ajfa-11778	153	5	2	2	NUM
ajfa-11778	153	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	153	7	80	80	NUM
ajfa-11778	153	8	5.1	5.1	NUM
ajfa-11778	153	9	descriptive	descriptive	ADJ
ajfa-11778	153	10	statistics	statistic	NOUN
ajfa-11778	153	11	source	source	NOUN
ajfa-11778	153	12	:	:	PUNCT
ajfa-11778	153	13	researcher	researcher	NOUN
ajfa-11778	153	14	’s	’s	PART
ajfa-11778	153	15	compilation	compilation	NOUN
ajfa-11778	153	16	(	(	PUNCT
ajfa-11778	153	17	2016	2016	NUM
ajfa-11778	153	18	)	)	PUNCT
ajfa-11778	153	19	figure	figure	VERB
ajfa-11778	153	20	5.1	5.1	NUM
ajfa-11778	153	21	.	.	PUNCT
ajfa-11778	154	1	average	average	ADJ
ajfa-11778	154	2	disclosure	disclosure	NOUN
ajfa-11778	154	3	index	index	NOUN
ajfa-11778	154	4	figure	figure	NOUN
ajfa-11778	154	5	5.1	5.1	NUM
ajfa-11778	154	6	above	above	ADV
ajfa-11778	154	7	shows	show	VERB
ajfa-11778	154	8	the	the	DET
ajfa-11778	154	9	average	average	ADJ
ajfa-11778	154	10	disclosure	disclosure	NOUN
ajfa-11778	154	11	index	index	NOUN
ajfa-11778	154	12	for	for	ADP
ajfa-11778	154	13	the	the	DET
ajfa-11778	154	14	distribution	distribution	NOUN
ajfa-11778	154	15	in	in	ADP
ajfa-11778	154	16	the	the	DET
ajfa-11778	154	17	ifrs	ifrs	PROPN
ajfa-11778	154	18	period	period	NOUN
ajfa-11778	154	19	covered	cover	VERB
ajfa-11778	154	20	in	in	ADP
ajfa-11778	154	21	the	the	DET
ajfa-11778	154	22	study	study	NOUN
ajfa-11778	154	23	.	.	PUNCT
ajfa-11778	155	1	as	as	SCONJ
ajfa-11778	155	2	observed	observe	VERB
ajfa-11778	155	3	,	,	PUNCT
ajfa-11778	155	4	for	for	ADP
ajfa-11778	155	5	2012	2012	NUM
ajfa-11778	155	6	,	,	PUNCT
ajfa-11778	155	7	the	the	DET
ajfa-11778	155	8	average	average	ADJ
ajfa-11778	155	9	mandatory	mandatory	ADJ
ajfa-11778	155	10	disclosure	disclosure	NOUN
ajfa-11778	155	11	index	index	NOUN
ajfa-11778	155	12	was	be	AUX
ajfa-11778	155	13	0.692	0.692	NUM
ajfa-11778	155	14	and	and	CCONJ
ajfa-11778	155	15	then	then	ADV
ajfa-11778	155	16	increased	increase	VERB
ajfa-11778	155	17	to	to	ADP
ajfa-11778	155	18	0.7036	0.7036	NUM
ajfa-11778	155	19	in	in	ADP
ajfa-11778	155	20	2013	2013	NUM
ajfa-11778	155	21	and	and	CCONJ
ajfa-11778	155	22	to	to	ADP
ajfa-11778	155	23	0.7431	0.7431	NUM
ajfa-11778	155	24	in	in	ADP
ajfa-11778	155	25	2014	2014	NUM
ajfa-11778	155	26	.	.	PUNCT
ajfa-11778	156	1	the	the	DET
ajfa-11778	156	2	above	above	ADJ
ajfa-11778	156	3	average	average	ADJ
ajfa-11778	156	4	index	index	NOUN
ajfa-11778	156	5	score	score	NOUN
ajfa-11778	156	6	suggest	suggest	VERB
ajfa-11778	156	7	that	that	SCONJ
ajfa-11778	156	8	most	most	ADJ
ajfa-11778	156	9	companies	company	NOUN
ajfa-11778	156	10	in	in	ADP
ajfa-11778	156	11	the	the	DET
ajfa-11778	156	12	distribution	distribution	NOUN
ajfa-11778	156	13	did	do	AUX
ajfa-11778	156	14	not	not	PART
ajfa-11778	156	15	fair	fair	ADJ
ajfa-11778	156	16	to	to	PART
ajfa-11778	156	17	poorly	poorly	ADV
ajfa-11778	156	18	in	in	ADP
ajfa-11778	156	19	implementation	implementation	NOUN
ajfa-11778	156	20	of	of	ADP
ajfa-11778	156	21	ifrs	ifrs	NOUN
ajfa-11778	156	22	for	for	ADP
ajfa-11778	156	23	2012	2012	NUM
ajfa-11778	156	24	reporting	reporting	NOUN
ajfa-11778	156	25	year	year	NOUN
ajfa-11778	156	26	.	.	PUNCT
ajfa-11778	157	1	for	for	ADP
ajfa-11778	157	2	voluntary	voluntary	ADJ
ajfa-11778	157	3	disclosures	disclosure	NOUN
ajfa-11778	157	4	(	(	PUNCT
ajfa-11778	157	5	vdisc	vdisc	NOUN
ajfa-11778	157	6	)	)	PUNCT
ajfa-11778	157	7	,	,	PUNCT
ajfa-11778	157	8	the	the	DET
ajfa-11778	157	9	average	average	ADJ
ajfa-11778	157	10	indexes	index	NOUN
ajfa-11778	157	11	for	for	ADP
ajfa-11778	157	12	2012	2012	NUM
ajfa-11778	157	13	was	be	AUX
ajfa-11778	157	14	0.445	0.445	NUM
ajfa-11778	157	15	,	,	PUNCT
ajfa-11778	157	16	while	while	SCONJ
ajfa-11778	157	17	2013	2013	NUM
ajfa-11778	157	18	and	and	CCONJ
ajfa-11778	157	19	2014	2014	NUM
ajfa-11778	157	20	had	have	VERB
ajfa-11778	157	21	the	the	DET
ajfa-11778	157	22	same	same	ADJ
ajfa-11778	157	23	index	index	NOUN
ajfa-11778	157	24	of	of	ADP
ajfa-11778	157	25	0.4533	0.4533	NUM
ajfa-11778	157	26	.	.	PUNCT
ajfa-11778	158	1	the	the	DET
ajfa-11778	158	2	results	result	NOUN
ajfa-11778	158	3	suggest	suggest	VERB
ajfa-11778	158	4	that	that	SCONJ
ajfa-11778	158	5	the	the	DET
ajfa-11778	158	6	pattern	pattern	NOUN
ajfa-11778	158	7	of	of	ADP
ajfa-11778	158	8	voluntary	voluntary	ADJ
ajfa-11778	158	9	disclosure	disclosure	NOUN
ajfa-11778	158	10	in	in	ADP
ajfa-11778	158	11	annual	annual	ADJ
ajfa-11778	158	12	reports	report	NOUN
ajfa-11778	158	13	is	be	AUX
ajfa-11778	158	14	still	still	ADV
ajfa-11778	158	15	quite	quite	ADV
ajfa-11778	158	16	low	low	ADJ
ajfa-11778	158	17	arguably	arguably	ADV
ajfa-11778	158	18	so	so	ADV
ajfa-11778	158	19	because	because	SCONJ
ajfa-11778	158	20	it	it	PRON
ajfa-11778	158	21	is	be	AUX
ajfa-11778	158	22	voluntary	voluntary	ADJ
ajfa-11778	158	23	.	.	PUNCT
ajfa-11778	159	1	there	there	PRON
ajfa-11778	159	2	may	may	AUX
ajfa-11778	159	3	also	also	ADV
ajfa-11778	159	4	be	be	AUX
ajfa-11778	159	5	a	a	DET
ajfa-11778	159	6	tendency	tendency	NOUN
ajfa-11778	159	7	for	for	SCONJ
ajfa-11778	159	8	this	this	DET
ajfa-11778	159	9	category	category	NOUN
ajfa-11778	159	10	of	of	ADP
ajfa-11778	159	11	disclosures	disclosure	NOUN
ajfa-11778	159	12	to	to	PART
ajfa-11778	159	13	be	be	AUX
ajfa-11778	159	14	largely	largely	ADV
ajfa-11778	159	15	repetitive	repetitive	ADJ
ajfa-11778	159	16	over	over	ADP
ajfa-11778	159	17	time	time	NOUN
ajfa-11778	159	18	.	.	PUNCT
ajfa-11778	160	1	for	for	ADP
ajfa-11778	160	2	total	total	ADJ
ajfa-11778	160	3	disclosures	disclosure	NOUN
ajfa-11778	160	4	(	(	PUNCT
ajfa-11778	160	5	tdisc	tdisc	NOUN
ajfa-11778	160	6	)	)	PUNCT
ajfa-11778	160	7	,	,	PUNCT
ajfa-11778	160	8	the	the	DET
ajfa-11778	160	9	average	average	ADJ
ajfa-11778	160	10	index	index	NOUN
ajfa-11778	160	11	for	for	ADP
ajfa-11778	160	12	2012	2012	NUM
ajfa-11778	160	13	,	,	PUNCT
ajfa-11778	160	14	2013	2013	NUM
ajfa-11778	160	15	and	and	CCONJ
ajfa-11778	160	16	2014	2014	NUM
ajfa-11778	160	17	are	be	AUX
ajfa-11778	160	18	0.6679	0.6679	NUM
ajfa-11778	160	19	,	,	PUNCT
ajfa-11778	160	20	0.6791	0.6791	NUM
ajfa-11778	160	21	,	,	PUNCT
ajfa-11778	160	22	and	and	CCONJ
ajfa-11778	160	23	0.7193	0.7193	NUM
ajfa-11778	160	24	respectively	respectively	ADV
ajfa-11778	160	25	.	.	PUNCT
ajfa-11778	161	1	the	the	DET
ajfa-11778	161	2	result	result	NOUN
ajfa-11778	161	3	shows	show	VERB
ajfa-11778	161	4	some	some	DET
ajfa-11778	161	5	level	level	NOUN
ajfa-11778	161	6	of	of	ADP
ajfa-11778	161	7	improvement	improvement	NOUN
ajfa-11778	161	8	in	in	ADP
ajfa-11778	161	9	total	total	ADJ
ajfa-11778	161	10	disclosures	disclosure	NOUN
ajfa-11778	161	11	emanating	emanate	VERB
ajfa-11778	161	12	basically	basically	ADV
ajfa-11778	161	13	from	from	ADP
ajfa-11778	161	14	improvements	improvement	NOUN
ajfa-11778	161	15	in	in	ADP
ajfa-11778	161	16	mandatory	mandatory	ADJ
ajfa-11778	161	17	disclosures	disclosure	NOUN
ajfa-11778	161	18	.	.	PUNCT
ajfa-11778	162	1	this	this	PRON
ajfa-11778	162	2	may	may	AUX
ajfa-11778	162	3	suggest	suggest	VERB
ajfa-11778	162	4	that	that	SCONJ
ajfa-11778	162	5	most	most	ADJ
ajfa-11778	162	6	companies	company	NOUN
ajfa-11778	162	7	have	have	AUX
ajfa-11778	162	8	improved	improve	VERB
ajfa-11778	162	9	their	their	PRON
ajfa-11778	162	10	disclosures	disclosure	NOUN
ajfa-11778	162	11	subsequently	subsequently	ADV
ajfa-11778	162	12	after	after	ADP
ajfa-11778	162	13	initial	initial	ADJ
ajfa-11778	162	14	2012	2012	NUM
ajfa-11778	162	15	reporting	reporting	NOUN
ajfa-11778	162	16	year	year	NOUN
ajfa-11778	162	17	.	.	PUNCT
ajfa-11778	163	1	asian	asian	ADJ
ajfa-11778	163	2	journal	journal	PROPN
ajfa-11778	163	3	of	of	ADP
ajfa-11778	163	4	finance	finance	PROPN
ajfa-11778	163	5	&	&	CCONJ
ajfa-11778	163	6	accounting	accounting	PROPN
ajfa-11778	163	7	issn	issn	PROPN
ajfa-11778	163	8	1946	1946	NUM
ajfa-11778	163	9	-	-	PUNCT
ajfa-11778	163	10	052x	052x	PROPN
ajfa-11778	163	11	2017	2017	NUM
ajfa-11778	163	12	,	,	PUNCT
ajfa-11778	163	13	vol	vol	NOUN
ajfa-11778	163	14	.	.	NOUN
ajfa-11778	163	15	9	9	NUM
ajfa-11778	163	16	,	,	PUNCT
ajfa-11778	163	17	no	no	NOUN
ajfa-11778	163	18	.	.	NOUN
ajfa-11778	163	19	2	2	NUM
ajfa-11778	163	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	163	21	81	81	NUM
ajfa-11778	163	22	table	table	NOUN
ajfa-11778	163	23	5.1	5.1	NUM
ajfa-11778	163	24	.	.	PUNCT
ajfa-11778	164	1	regression	regression	NOUN
ajfa-11778	164	2	results	result	NOUN
ajfa-11778	164	3	variables	variable	NOUN
ajfa-11778	164	4	mdisc	mdisc	PROPN
ajfa-11778	164	5	vdisc	vdisc	PROPN
ajfa-11778	164	6	tdisc	tdisc	PROPN
ajfa-11778	164	7	mdisc	mdisc	PROPN
ajfa-11778	164	8	vdisc	vdisc	PROPN
ajfa-11778	164	9	tdisc	tdisc	PROPN
ajfa-11778	164	10	c	c	PROPN
ajfa-11778	164	11	64.0631	64.0631	NUM
ajfa-11778	164	12	{	{	PUNCT
ajfa-11778	164	13	1.5343	1.5343	NUM
ajfa-11778	164	14	}	}	PUNCT
ajfa-11778	164	15	(	(	PUNCT
ajfa-11778	164	16	0.000	0.000	NUM
ajfa-11778	164	17	)	)	PUNCT
ajfa-11778	164	18	4.3816	4.3816	NUM
ajfa-11778	164	19	{	{	PUNCT
ajfa-11778	164	20	0.3981	0.3981	NUM
ajfa-11778	164	21	}	}	PUNCT
ajfa-11778	164	22	(	(	PUNCT
ajfa-11778	164	23	0.000	0.000	NUM
ajfa-11778	164	24	)	)	PUNCT
ajfa-11778	164	25	68.4817	68.4817	NUM
ajfa-11778	164	26	{	{	PUNCT
ajfa-11778	164	27	1.6259	1.6259	NUM
ajfa-11778	164	28	}	}	PUNCT
ajfa-11778	164	29	(	(	PUNCT
ajfa-11778	164	30	0.000	0.000	NUM
ajfa-11778	164	31	)	)	PUNCT
ajfa-11778	164	32	64.4207	64.4207	NUM
ajfa-11778	164	33	{	{	PUNCT
ajfa-11778	164	34	1.4281	1.4281	NUM
ajfa-11778	164	35	}	}	PUNCT
ajfa-11778	164	36	(	(	PUNCT
ajfa-11778	164	37	0.000	0.000	NUM
ajfa-11778	164	38	)	)	PUNCT
ajfa-11778	164	39	4.4449	4.4449	NUM
ajfa-11778	164	40	{	{	PUNCT
ajfa-11778	164	41	0.3974	0.3974	NUM
ajfa-11778	164	42	}	}	PUNCT
ajfa-11778	164	43	(	(	PUNCT
ajfa-11778	164	44	0.000	0.000	NUM
ajfa-11778	164	45	)	)	PUNCT
ajfa-11778	164	46	68.9055	68.9055	NUM
ajfa-11778	164	47	{	{	PUNCT
ajfa-11778	164	48	1.5147	1.5147	NUM
ajfa-11778	164	49	}	}	PUNCT
ajfa-11778	164	50	(	(	PUNCT
ajfa-11778	164	51	0.000	0.000	NUM
ajfa-11778	164	52	)	)	PUNCT
ajfa-11778	164	53	profit	profit	NOUN
ajfa-11778	164	54	-0.0732	-0.0732	NOUN
ajfa-11778	164	55	{	{	PUNCT
ajfa-11778	164	56	0.0505	0.0505	NUM
ajfa-11778	164	57	}	}	PUNCT
ajfa-11778	164	58	(	(	PUNCT
ajfa-11778	164	59	0.1492	0.1492	NUM
ajfa-11778	164	60	)	)	PUNCT
ajfa-11778	164	61	0.0089	0.0089	NUM
ajfa-11778	164	62	{	{	PUNCT
ajfa-11778	164	63	0.0137	0.0137	NUM
ajfa-11778	164	64	}	}	PUNCT
ajfa-11778	164	65	(	(	PUNCT
ajfa-11778	164	66	0.5185	0.5185	NUM
ajfa-11778	164	67	)	)	PUNCT
ajfa-11778	164	68	-0.0626	-0.0626	NOUN
ajfa-11778	164	69	{	{	PUNCT
ajfa-11778	164	70	0.0530	0.0530	NUM
ajfa-11778	164	71	}	}	PUNCT
ajfa-11778	164	72	(	(	PUNCT
ajfa-11778	164	73	0.2391	0.2391	NUM
ajfa-11778	164	74	)	)	PUNCT
ajfa-11778	164	75	liq	liq	NOUN
ajfa-11778	164	76	0.6022	0.6022	NUM
ajfa-11778	164	77	*	*	SYM
ajfa-11778	164	78	{	{	PUNCT
ajfa-11778	164	79	0.1561	0.1561	NUM
ajfa-11778	164	80	}	}	PUNCT
ajfa-11778	164	81	(	(	PUNCT
ajfa-11778	164	82	0.000	0.000	NUM
ajfa-11778	164	83	)	)	PUNCT
ajfa-11778	164	84	-0.0039	-0.0039	NOUN
ajfa-11778	164	85	{	{	PUNCT
ajfa-11778	164	86	0.0089	0.0089	NUM
ajfa-11778	164	87	}	}	PUNCT
ajfa-11778	164	88	(	(	PUNCT
ajfa-11778	164	89	0.6631	0.6631	NUM
ajfa-11778	164	90	)	)	PUNCT
ajfa-11778	164	91	0.5898	0.5898	NUM
ajfa-11778	164	92	*	*	PUNCT
ajfa-11778	164	93	{	{	PUNCT
ajfa-11778	164	94	0.1548	0.1548	NUM
ajfa-11778	164	95	}	}	PUNCT
ajfa-11778	164	96	(	(	PUNCT
ajfa-11778	164	97	0.000	0.000	NUM
ajfa-11778	164	98	)	)	PUNCT
ajfa-11778	164	99	fp	fp	ADJ
ajfa-11778	164	100	-	-	PUNCT
ajfa-11778	164	101	index	index	NOUN
ajfa-11778	164	102	0.6665	0.6665	NUM
ajfa-11778	164	103	{	{	PUNCT
ajfa-11778	164	104	0.5487	0.5487	NUM
ajfa-11778	164	105	}	}	PUNCT
ajfa-11778	164	106	(	(	PUNCT
ajfa-11778	164	107	0.2261	0.2261	NUM
ajfa-11778	164	108	)	)	PUNCT
ajfa-11778	164	109	-0.0064	-0.0064	NOUN
ajfa-11778	164	110	{	{	PUNCT
ajfa-11778	164	111	0.0247	0.0247	NUM
ajfa-11778	164	112	}	}	PUNCT
ajfa-11778	164	113	(	(	PUNCT
ajfa-11778	164	114	0.7964	0.7964	NUM
ajfa-11778	164	115	)	)	PUNCT
ajfa-11778	164	116	0.6828	0.6828	NUM
ajfa-11778	164	117	{	{	PUNCT
ajfa-11778	164	118	0.5444	0.5444	NUM
ajfa-11778	164	119	}	}	PUNCT
ajfa-11778	164	120	(	(	PUNCT
ajfa-11778	164	121	0.2114	0.2114	NUM
ajfa-11778	164	122	)	)	PUNCT
ajfa-11778	164	123	ar(1	ar(1	PROPN
ajfa-11778	164	124	)	)	PUNCT
ajfa-11778	164	125	0.6880	0.6880	NUM
ajfa-11778	164	126	{	{	PUNCT
ajfa-11778	164	127	0.111	0.111	NUM
ajfa-11778	164	128	}	}	PUNCT
ajfa-11778	164	129	(	(	PUNCT
ajfa-11778	164	130	0.000	0.000	NUM
ajfa-11778	164	131	)	)	PUNCT
ajfa-11778	164	132	0.8543	0.8543	NUM
ajfa-11778	164	133	{	{	PUNCT
ajfa-11778	164	134	0.0472	0.0472	NUM
ajfa-11778	164	135	}	}	PUNCT
ajfa-11778	164	136	(	(	PUNCT
ajfa-11778	164	137	0.000	0.000	NUM
ajfa-11778	164	138	)	)	PUNCT
ajfa-11778	164	139	0.7005	0.7005	NUM
ajfa-11778	164	140	{	{	PUNCT
ajfa-11778	164	141	0.1077	0.1077	NUM
ajfa-11778	164	142	}	}	PUNCT
ajfa-11778	164	143	(	(	PUNCT
ajfa-11778	164	144	0.000	0.000	NUM
ajfa-11778	164	145	)	)	PUNCT
ajfa-11778	164	146	0.6767	0.6767	NUM
ajfa-11778	164	147	{	{	PUNCT
ajfa-11778	164	148	0.0966	0.0966	NUM
ajfa-11778	164	149	}	}	PUNCT
ajfa-11778	164	150	(	(	PUNCT
ajfa-11778	164	151	0.000	0.000	NUM
ajfa-11778	164	152	)	)	PUNCT
ajfa-11778	164	153	0.8543	0.8543	NUM
ajfa-11778	164	154	{	{	PUNCT
ajfa-11778	164	155	0.0589	0.0589	NUM
ajfa-11778	164	156	}	}	PUNCT
ajfa-11778	164	157	(	(	PUNCT
ajfa-11778	164	158	0.000	0.000	NUM
ajfa-11778	164	159	)	)	PUNCT
ajfa-11778	164	160	0.6862	0.6862	NUM
ajfa-11778	164	161	{	{	PUNCT
ajfa-11778	164	162	0.0949	0.0949	NUM
ajfa-11778	164	163	}	}	PUNCT
ajfa-11778	164	164	(	(	PUNCT
ajfa-11778	164	165	0.000	0.000	X
ajfa-11778	164	166	)	)	PUNCT
ajfa-11778	164	167	r2	r2	NOUN
ajfa-11778	164	168	0.475	0.475	NUM
ajfa-11778	164	169	0.7310	0.7310	NUM
ajfa-11778	164	170	0.4875	0.4875	NUM
ajfa-11778	164	171	0.4585	0.4585	NUM
ajfa-11778	164	172	0.7272	0.7272	NUM
ajfa-11778	164	173	0.4733	0.4733	NUM
ajfa-11778	164	174	adj	adj	ADP
ajfa-11778	164	175	r2	r2	PROPN
ajfa-11778	164	176	0.466	0.466	NUM
ajfa-11778	164	177	0.7264	0.7264	NUM
ajfa-11778	164	178	0.4787	0.4787	NUM
ajfa-11778	164	179	0.4523	0.4523	NUM
ajfa-11778	164	180	0.7241	0.7241	NUM
ajfa-11778	164	181	0.4673	0.4673	NUM
ajfa-11778	164	182	f	f	X
ajfa-11778	164	183	-	-	PUNCT
ajfa-11778	164	184	stat	stat	VERB
ajfa-11778	164	185	52.8071	52.8071	NUM
ajfa-11778	164	186	158.555	158.555	NUM
ajfa-11778	164	187	55.4833	55.4833	NUM
ajfa-11778	164	188	74.0893	74.0893	NUM
ajfa-11778	164	189	233.29	233.29	NUM
ajfa-11778	164	190	78.640	78.640	NUM
ajfa-11778	164	191	p(f	p(f	PROPN
ajfa-11778	164	192	-	-	PUNCT
ajfa-11778	164	193	stat	stat	NOUN
ajfa-11778	164	194	)	)	PUNCT
ajfa-11778	164	195	0.000	0.000	NUM
ajfa-11778	164	196	0.000	0.000	NUM
ajfa-11778	164	197	0.00	0.00	NUM
ajfa-11778	164	198	0.000	0.000	NUM
ajfa-11778	164	199	0.000	0.000	NUM
ajfa-11778	164	200	0.000	0.000	NUM
ajfa-11778	164	201	d.w	d.w	VERB
ajfa-11778	164	202	2.2	2.2	NUM
ajfa-11778	164	203	1.9	1.9	NUM
ajfa-11778	164	204	2.2	2.2	NUM
ajfa-11778	164	205	2.2	2.2	NUM
ajfa-11778	164	206	1.9	1.9	NUM
ajfa-11778	164	207	2.2	2.2	NUM
ajfa-11778	164	208	s.e	s.e	PROPN
ajfa-11778	164	209	regression	regression	NOUN
ajfa-11778	164	210	6.087	6.087	NUM
ajfa-11778	164	211	0.7945	0.7945	NUM
ajfa-11778	164	212	6.2738	6.2738	NUM
ajfa-11778	164	213	6.1652	6.1652	NUM
ajfa-11778	164	214	0.7241	0.7241	NUM
ajfa-11778	164	215	6.336	6.336	NUM
ajfa-11778	164	216	means	mean	NOUN
ajfa-11778	164	217	of	of	ADP
ajfa-11778	164	218	dependent	dependent	ADJ
ajfa-11778	164	219	var	var	NOUN
ajfa-11778	164	220	.	.	PUNCT
ajfa-11778	165	1	64.413	64.413	NUM
ajfa-11778	165	2	4.502	4.502	NUM
ajfa-11778	165	3	68.916	68.916	NUM
ajfa-11778	165	4	64.4606	64.4606	NUM
ajfa-11778	165	5	4.511	4.511	NUM
ajfa-11778	165	6	68.9719	68.9719	NUM
ajfa-11778	165	7	source	source	NOUN
ajfa-11778	165	8	:	:	PUNCT
ajfa-11778	165	9	researcher	researcher	NOUN
ajfa-11778	165	10	’s	’s	PART
ajfa-11778	165	11	computation	computation	NOUN
ajfa-11778	165	12	(	(	PUNCT
ajfa-11778	165	13	2016	2016	NUM
ajfa-11778	165	14	)	)	PUNCT
ajfa-11778	165	15	*	*	PUNCT
ajfa-11778	165	16	sig	sig	PRON
ajfa-11778	165	17	at	at	ADP
ajfa-11778	165	18	5	5	NUM
ajfa-11778	165	19	%	%	NOUN
ajfa-11778	165	20	{	{	PUNCT
ajfa-11778	165	21	}	}	PUNCT
ajfa-11778	165	22	standard	standard	ADJ
ajfa-11778	165	23	errors	error	NOUN
ajfa-11778	165	24	,	,	PUNCT
ajfa-11778	165	25	(	(	PUNCT
ajfa-11778	165	26	)	)	PUNCT
ajfa-11778	165	27	p	p	X
ajfa-11778	165	28	-	-	PUNCT
ajfa-11778	165	29	values	value	NOUN
ajfa-11778	165	30	where	where	SCONJ
ajfa-11778	165	31	:	:	PUNCT
ajfa-11778	165	32	profit=	profit=	NOUN
ajfa-11778	165	33	profitability	profitability	NOUN
ajfa-11778	165	34	liq=	liq=	PROPN
ajfa-11778	165	35	liquidity	liquidity	PROPN
ajfa-11778	165	36	fp	fp	PROPN
ajfa-11778	165	37	-	-	PUNCT
ajfa-11778	165	38	index	index	NOUN
ajfa-11778	165	39	=	=	SYM
ajfa-11778	165	40	firm	firm	NOUN
ajfa-11778	165	41	performance	performance	NOUN
ajfa-11778	165	42	index	index	NOUN
ajfa-11778	165	43	derived	derive	VERB
ajfa-11778	165	44	using	use	VERB
ajfa-11778	165	45	factor	factor	NOUN
ajfa-11778	165	46	scores	score	NOUN
ajfa-11778	165	47	table	table	NOUN
ajfa-11778	165	48	5.1	5.1	NUM
ajfa-11778	165	49	above	above	ADV
ajfa-11778	165	50	shows	show	VERB
ajfa-11778	165	51	the	the	DET
ajfa-11778	165	52	regression	regression	NOUN
ajfa-11778	165	53	results	result	NOUN
ajfa-11778	165	54	of	of	ADP
ajfa-11778	165	55	the	the	DET
ajfa-11778	165	56	effect	effect	NOUN
ajfa-11778	165	57	of	of	ADP
ajfa-11778	165	58	firm	firm	ADJ
ajfa-11778	165	59	performance	performance	NOUN
ajfa-11778	165	60	on	on	ADP
ajfa-11778	165	61	corporate	corporate	ADJ
ajfa-11778	165	62	disclosure	disclosure	NOUN
ajfa-11778	165	63	.	.	PUNCT
ajfa-11778	166	1	as	as	SCONJ
ajfa-11778	166	2	can	can	AUX
ajfa-11778	166	3	be	be	AUX
ajfa-11778	166	4	observed	observe	VERB
ajfa-11778	166	5	,	,	PUNCT
ajfa-11778	166	6	three	three	NUM
ajfa-11778	166	7	firm	firm	ADJ
ajfa-11778	166	8	performance	performance	NOUN
ajfa-11778	166	9	variables	variable	NOUN
ajfa-11778	166	10	(	(	PUNCT
ajfa-11778	166	11	profit	profit	NOUN
ajfa-11778	166	12	,	,	PUNCT
ajfa-11778	166	13	liq	liq	NOUN
ajfa-11778	166	14	and	and	CCONJ
ajfa-11778	166	15	fp	fp	ADJ
ajfa-11778	166	16	-	-	PUNCT
ajfa-11778	166	17	factor	factor	NOUN
ajfa-11778	166	18	score	score	NOUN
ajfa-11778	166	19	)	)	PUNCT
ajfa-11778	166	20	were	be	AUX
ajfa-11778	166	21	regressed	regress	VERB
ajfa-11778	166	22	on	on	ADP
ajfa-11778	166	23	mandatory	mandatory	ADJ
ajfa-11778	166	24	disclosure	disclosure	NOUN
ajfa-11778	166	25	,	,	PUNCT
ajfa-11778	166	26	voluntary	voluntary	ADJ
ajfa-11778	166	27	disclosure	disclosure	NOUN
ajfa-11778	166	28	and	and	CCONJ
ajfa-11778	166	29	total	total	ADJ
ajfa-11778	166	30	disclosure	disclosure	NOUN
ajfa-11778	166	31	.	.	PUNCT
ajfa-11778	167	1	we	we	PRON
ajfa-11778	167	2	first	first	ADV
ajfa-11778	167	3	regressed	regress	VERB
ajfa-11778	167	4	the	the	DET
ajfa-11778	167	5	firm	firm	ADJ
ajfa-11778	167	6	performance	performance	NOUN
ajfa-11778	167	7	variables	variable	NOUN
ajfa-11778	167	8	and	and	CCONJ
ajfa-11778	167	9	then	then	ADV
ajfa-11778	167	10	a	a	DET
ajfa-11778	167	11	firm	firm	ADJ
ajfa-11778	167	12	performance	performance	NOUN
ajfa-11778	167	13	index	index	NOUN
ajfa-11778	167	14	derived	derive	VERB
ajfa-11778	167	15	using	use	VERB
ajfa-11778	167	16	factor	factor	NOUN
ajfa-11778	167	17	scores	score	NOUN
ajfa-11778	167	18	.	.	PUNCT
ajfa-11778	168	1	for	for	ADP
ajfa-11778	168	2	mandatory	mandatory	ADJ
ajfa-11778	168	3	disclosure	disclosure	NOUN
ajfa-11778	168	4	(	(	PUNCT
ajfa-11778	168	5	mdisc	mdisc	NOUN
ajfa-11778	168	6	)	)	PUNCT
ajfa-11778	168	7	,	,	PUNCT
ajfa-11778	168	8	the	the	DET
ajfa-11778	168	9	model	model	NOUN
ajfa-11778	168	10	properties	property	NOUN
ajfa-11778	168	11	reveal	reveal	VERB
ajfa-11778	168	12	that	that	SCONJ
ajfa-11778	168	13	the	the	DET
ajfa-11778	168	14	coefficient	coefficient	NOUN
ajfa-11778	168	15	of	of	ADP
ajfa-11778	168	16	determination	determination	NOUN
ajfa-11778	168	17	(	(	PUNCT
ajfa-11778	168	18	r2	r2	PROPN
ajfa-11778	168	19	)	)	PUNCT
ajfa-11778	168	20	and	and	CCONJ
ajfa-11778	168	21	adjr2	adjr2	NOUN
ajfa-11778	168	22	are	be	AUX
ajfa-11778	168	23	0.475	0.475	NUM
ajfa-11778	168	24	and	and	CCONJ
ajfa-11778	168	25	0.466	0.466	NUM
ajfa-11778	168	26	respectively	respectively	ADV
ajfa-11778	168	27	.	.	PUNCT
ajfa-11778	169	1	these	these	DET
ajfa-11778	169	2	values	value	NOUN
ajfa-11778	169	3	asian	asian	ADJ
ajfa-11778	169	4	journal	journal	NOUN
ajfa-11778	169	5	of	of	ADP
ajfa-11778	169	6	finance	finance	PROPN
ajfa-11778	169	7	&	&	CCONJ
ajfa-11778	169	8	accounting	accounting	PROPN
ajfa-11778	169	9	issn	issn	PROPN
ajfa-11778	169	10	1946	1946	NUM
ajfa-11778	169	11	-	-	PUNCT
ajfa-11778	169	12	052x	052x	PROPN
ajfa-11778	169	13	2017	2017	NUM
ajfa-11778	169	14	,	,	PUNCT
ajfa-11778	169	15	vol	vol	NOUN
ajfa-11778	169	16	.	.	NOUN
ajfa-11778	169	17	9	9	NUM
ajfa-11778	169	18	,	,	PUNCT
ajfa-11778	169	19	no	no	INTJ
ajfa-11778	169	20	.	.	NOUN
ajfa-11778	169	21	2	2	NUM
ajfa-11778	169	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	169	23	82	82	NUM
ajfa-11778	169	24	suggest	suggest	VERB
ajfa-11778	169	25	that	that	SCONJ
ajfa-11778	169	26	the	the	DET
ajfa-11778	169	27	model	model	NOUN
ajfa-11778	169	28	explains	explain	VERB
ajfa-11778	169	29	only	only	ADV
ajfa-11778	169	30	about	about	ADV
ajfa-11778	169	31	47.5	47.5	NUM
ajfa-11778	169	32	%	%	NOUN
ajfa-11778	169	33	of	of	ADP
ajfa-11778	169	34	systematic	systematic	ADJ
ajfa-11778	169	35	variations	variation	NOUN
ajfa-11778	169	36	in	in	ADP
ajfa-11778	169	37	mandatory	mandatory	ADJ
ajfa-11778	169	38	disclosures	disclosure	NOUN
ajfa-11778	169	39	with	with	ADP
ajfa-11778	169	40	an	an	DET
ajfa-11778	169	41	adjusted	adjusted	ADJ
ajfa-11778	169	42	value	value	NOUN
ajfa-11778	169	43	of	of	ADP
ajfa-11778	169	44	44.7	44.7	NUM
ajfa-11778	169	45	%	%	NOUN
ajfa-11778	169	46	after	after	ADP
ajfa-11778	169	47	controlling	control	VERB
ajfa-11778	169	48	for	for	ADP
ajfa-11778	169	49	degrees	degree	NOUN
ajfa-11778	169	50	of	of	ADP
ajfa-11778	169	51	freedom	freedom	NOUN
ajfa-11778	169	52	.	.	PUNCT
ajfa-11778	170	1	the	the	DET
ajfa-11778	170	2	f	f	NOUN
ajfa-11778	170	3	-	-	PUNCT
ajfa-11778	170	4	stat	stat	NOUN
ajfa-11778	170	5	(	(	PUNCT
ajfa-11778	170	6	52.807	52.807	NUM
ajfa-11778	170	7	)	)	PUNCT
ajfa-11778	170	8	and	and	CCONJ
ajfa-11778	170	9	p	p	NOUN
ajfa-11778	170	10	-	-	PUNCT
ajfa-11778	170	11	value	value	NOUN
ajfa-11778	170	12	(	(	PUNCT
ajfa-11778	170	13	0.00	0.00	NUM
ajfa-11778	170	14	)	)	PUNCT
ajfa-11778	170	15	indicate	indicate	VERB
ajfa-11778	170	16	the	the	DET
ajfa-11778	170	17	acceptance	acceptance	NOUN
ajfa-11778	170	18	of	of	ADP
ajfa-11778	170	19	the	the	DET
ajfa-11778	170	20	hypothesis	hypothesis	NOUN
ajfa-11778	170	21	of	of	ADP
ajfa-11778	170	22	a	a	DET
ajfa-11778	170	23	significant	significant	ADJ
ajfa-11778	170	24	linear	linear	NOUN
ajfa-11778	170	25	relationship	relationship	NOUN
ajfa-11778	170	26	between	between	ADP
ajfa-11778	170	27	the	the	DET
ajfa-11778	170	28	variables	variable	NOUN
ajfa-11778	170	29	(	(	PUNCT
ajfa-11778	170	30	dependent	dependent	ADJ
ajfa-11778	170	31	and	and	CCONJ
ajfa-11778	170	32	independent	independent	ADJ
ajfa-11778	170	33	)	)	PUNCT
ajfa-11778	170	34	at	at	ADP
ajfa-11778	170	35	5	5	NUM
ajfa-11778	170	36	%	%	NOUN
ajfa-11778	170	37	level	level	NOUN
ajfa-11778	170	38	of	of	ADP
ajfa-11778	170	39	significancewhile	significancewhile	NOUN
ajfa-11778	170	40	the	the	DET
ajfa-11778	170	41	d.w	d.w	NOUN
ajfa-11778	170	42	statistic	statistic	NOUN
ajfa-11778	170	43	of	of	ADP
ajfa-11778	170	44	2.2	2.2	NUM
ajfa-11778	170	45	indicates	indicate	VERB
ajfa-11778	170	46	that	that	SCONJ
ajfa-11778	170	47	a	a	DET
ajfa-11778	170	48	serial	serial	ADJ
ajfa-11778	170	49	correlation	correlation	NOUN
ajfa-11778	170	50	presence	presence	NOUN
ajfa-11778	170	51	in	in	ADP
ajfa-11778	170	52	the	the	DET
ajfa-11778	170	53	residuals	residual	NOUN
ajfa-11778	170	54	is	be	AUX
ajfa-11778	170	55	unlikely	unlikely	ADJ
ajfa-11778	170	56	.	.	PUNCT
ajfa-11778	171	1	the	the	DET
ajfa-11778	171	2	effect	effect	NOUN
ajfa-11778	171	3	of	of	ADP
ajfa-11778	171	4	profit	profit	NOUN
ajfa-11778	171	5	is	be	AUX
ajfa-11778	171	6	negative	negative	ADJ
ajfa-11778	171	7	(	(	PUNCT
ajfa-11778	171	8	-0.0732	-0.0732	NOUN
ajfa-11778	171	9	)	)	PUNCT
ajfa-11778	171	10	though	though	SCONJ
ajfa-11778	171	11	not	not	PART
ajfa-11778	171	12	significant	significant	ADJ
ajfa-11778	171	13	at	at	ADP
ajfa-11778	171	14	5	5	NUM
ajfa-11778	171	15	%	%	NOUN
ajfa-11778	171	16	level	level	NOUN
ajfa-11778	171	17	(	(	PUNCT
ajfa-11778	171	18	p=0.1492	p=0.1492	NOUN
ajfa-11778	171	19	)	)	PUNCT
ajfa-11778	171	20	.	.	PUNCT
ajfa-11778	172	1	the	the	DET
ajfa-11778	172	2	effect	effect	NOUN
ajfa-11778	172	3	of	of	ADP
ajfa-11778	172	4	liq	liq	NOUN
ajfa-11778	172	5	is	be	AUX
ajfa-11778	172	6	positive	positive	ADJ
ajfa-11778	172	7	(	(	PUNCT
ajfa-11778	172	8	0.6022	0.6022	NUM
ajfa-11778	172	9	)	)	PUNCT
ajfa-11778	172	10	and	and	CCONJ
ajfa-11778	172	11	significant	significant	ADJ
ajfa-11778	172	12	at	at	ADP
ajfa-11778	172	13	5	5	NUM
ajfa-11778	172	14	%	%	NOUN
ajfa-11778	172	15	level	level	NOUN
ajfa-11778	172	16	(	(	PUNCT
ajfa-11778	172	17	p=0.000	p=0.000	NOUN
ajfa-11778	172	18	)	)	PUNCT
ajfa-11778	172	19	.	.	PUNCT
ajfa-11778	173	1	for	for	ADP
ajfa-11778	173	2	voluntary	voluntary	ADJ
ajfa-11778	173	3	disclosure	disclosure	NOUN
ajfa-11778	173	4	(	(	PUNCT
ajfa-11778	173	5	vdisc	vdisc	NOUN
ajfa-11778	173	6	)	)	PUNCT
ajfa-11778	173	7	,	,	PUNCT
ajfa-11778	173	8	the	the	DET
ajfa-11778	173	9	model	model	NOUN
ajfa-11778	173	10	properties	property	NOUN
ajfa-11778	173	11	reveal	reveal	VERB
ajfa-11778	173	12	that	that	SCONJ
ajfa-11778	173	13	the	the	DET
ajfa-11778	173	14	coefficient	coefficient	NOUN
ajfa-11778	173	15	of	of	ADP
ajfa-11778	173	16	determination	determination	NOUN
ajfa-11778	173	17	(	(	PUNCT
ajfa-11778	173	18	r2	r2	PROPN
ajfa-11778	173	19	)	)	PUNCT
ajfa-11778	173	20	and	and	CCONJ
ajfa-11778	173	21	adjr2	adjr2	NOUN
ajfa-11778	173	22	are	be	AUX
ajfa-11778	173	23	0.7310	0.7310	NUM
ajfa-11778	173	24	and	and	CCONJ
ajfa-11778	173	25	0.726	0.726	NUM
ajfa-11778	173	26	respectively	respectively	ADV
ajfa-11778	173	27	.	.	PUNCT
ajfa-11778	174	1	these	these	DET
ajfa-11778	174	2	values	value	NOUN
ajfa-11778	174	3	suggest	suggest	VERB
ajfa-11778	174	4	that	that	SCONJ
ajfa-11778	174	5	the	the	DET
ajfa-11778	174	6	model	model	NOUN
ajfa-11778	174	7	explains	explain	VERB
ajfa-11778	174	8	only	only	ADV
ajfa-11778	174	9	about	about	ADV
ajfa-11778	174	10	73.1	73.1	NUM
ajfa-11778	174	11	%	%	NOUN
ajfa-11778	174	12	of	of	ADP
ajfa-11778	174	13	systematic	systematic	ADJ
ajfa-11778	174	14	variations	variation	NOUN
ajfa-11778	174	15	in	in	ADP
ajfa-11778	174	16	mandatory	mandatory	ADJ
ajfa-11778	174	17	disclosures	disclosure	NOUN
ajfa-11778	174	18	with	with	ADP
ajfa-11778	174	19	an	an	DET
ajfa-11778	174	20	adjusted	adjusted	ADJ
ajfa-11778	174	21	value	value	NOUN
ajfa-11778	174	22	of	of	ADP
ajfa-11778	174	23	72.6	72.6	NUM
ajfa-11778	174	24	%	%	NOUN
ajfa-11778	174	25	after	after	ADP
ajfa-11778	174	26	controlling	control	VERB
ajfa-11778	174	27	for	for	ADP
ajfa-11778	174	28	degrees	degree	NOUN
ajfa-11778	174	29	of	of	ADP
ajfa-11778	174	30	freedom	freedom	NOUN
ajfa-11778	174	31	.	.	PUNCT
ajfa-11778	175	1	the	the	DET
ajfa-11778	175	2	f	f	NOUN
ajfa-11778	175	3	-	-	PUNCT
ajfa-11778	175	4	values	value	NOUN
ajfa-11778	175	5	confirm	confirm	VERB
ajfa-11778	175	6	that	that	SCONJ
ajfa-11778	175	7	the	the	DET
ajfa-11778	175	8	hypothesis	hypothesis	NOUN
ajfa-11778	175	9	of	of	ADP
ajfa-11778	175	10	a	a	DET
ajfa-11778	175	11	significant	significant	ADJ
ajfa-11778	175	12	linear	linear	NOUN
ajfa-11778	175	13	relationship	relationship	NOUN
ajfa-11778	175	14	between	between	ADP
ajfa-11778	175	15	the	the	DET
ajfa-11778	175	16	variables	variable	NOUN
ajfa-11778	175	17	(	(	PUNCT
ajfa-11778	175	18	dependent	dependent	ADJ
ajfa-11778	175	19	and	and	CCONJ
ajfa-11778	175	20	independent	independent	ADJ
ajfa-11778	175	21	)	)	PUNCT
ajfa-11778	175	22	can	can	AUX
ajfa-11778	175	23	not	not	PART
ajfa-11778	175	24	be	be	AUX
ajfa-11778	175	25	rejected	reject	VERB
ajfa-11778	175	26	at	at	ADP
ajfa-11778	175	27	5	5	NUM
ajfa-11778	175	28	%	%	NOUN
ajfa-11778	175	29	level	level	NOUN
ajfa-11778	175	30	while	while	SCONJ
ajfa-11778	175	31	the	the	DET
ajfa-11778	175	32	d.w	d.w	NOUN
ajfa-11778	175	33	statistic	statistic	NOUN
ajfa-11778	175	34	of	of	ADP
ajfa-11778	175	35	1.9	1.9	NUM
ajfa-11778	175	36	indicates	indicate	VERB
ajfa-11778	175	37	that	that	SCONJ
ajfa-11778	175	38	a	a	DET
ajfa-11778	175	39	serial	serial	ADJ
ajfa-11778	175	40	correlation	correlation	NOUN
ajfa-11778	175	41	presence	presence	NOUN
ajfa-11778	175	42	in	in	ADP
ajfa-11778	175	43	the	the	DET
ajfa-11778	175	44	residuals	residual	NOUN
ajfa-11778	175	45	of	of	ADP
ajfa-11778	175	46	the	the	DET
ajfa-11778	175	47	model	model	NOUN
ajfa-11778	175	48	is	be	AUX
ajfa-11778	175	49	unlikely	unlikely	ADJ
ajfa-11778	175	50	.	.	PUNCT
ajfa-11778	176	1	the	the	DET
ajfa-11778	176	2	effect	effect	NOUN
ajfa-11778	176	3	of	of	ADP
ajfa-11778	176	4	profit	profit	NOUN
ajfa-11778	176	5	is	be	AUX
ajfa-11778	176	6	positive	positive	ADJ
ajfa-11778	176	7	(	(	PUNCT
ajfa-11778	176	8	0.0089	0.0089	NUM
ajfa-11778	176	9	)	)	PUNCT
ajfa-11778	176	10	though	though	SCONJ
ajfa-11778	176	11	not	not	PART
ajfa-11778	176	12	significant	significant	ADJ
ajfa-11778	176	13	at	at	ADP
ajfa-11778	176	14	5	5	NUM
ajfa-11778	176	15	%	%	NOUN
ajfa-11778	176	16	level	level	NOUN
ajfa-11778	176	17	(	(	PUNCT
ajfa-11778	176	18	p=0.5185	p=0.5185	PROPN
ajfa-11778	176	19	)	)	PUNCT
ajfa-11778	176	20	.	.	PUNCT
ajfa-11778	177	1	the	the	DET
ajfa-11778	177	2	effect	effect	NOUN
ajfa-11778	177	3	of	of	ADP
ajfa-11778	177	4	liq	liq	NOUN
ajfa-11778	177	5	is	be	AUX
ajfa-11778	177	6	negative	negative	ADJ
ajfa-11778	177	7	(	(	PUNCT
ajfa-11778	177	8	-0.0039	-0.0039	NOUN
ajfa-11778	177	9	)	)	PUNCT
ajfa-11778	177	10	though	though	SCONJ
ajfa-11778	177	11	not	not	PART
ajfa-11778	177	12	also	also	ADV
ajfa-11778	177	13	significant	significant	ADJ
ajfa-11778	177	14	at	at	ADP
ajfa-11778	177	15	5	5	NUM
ajfa-11778	177	16	%	%	NOUN
ajfa-11778	177	17	level	level	NOUN
ajfa-11778	177	18	(	(	PUNCT
ajfa-11778	177	19	p=0.6631	p=0.6631	PROPN
ajfa-11778	177	20	)	)	PUNCT
ajfa-11778	177	21	.	.	PUNCT
ajfa-11778	178	1	for	for	ADP
ajfa-11778	178	2	total	total	ADJ
ajfa-11778	178	3	disclosure	disclosure	NOUN
ajfa-11778	178	4	(	(	PUNCT
ajfa-11778	178	5	tdisc	tdisc	NOUN
ajfa-11778	178	6	)	)	PUNCT
ajfa-11778	178	7	,	,	PUNCT
ajfa-11778	178	8	the	the	DET
ajfa-11778	178	9	model	model	NOUN
ajfa-11778	178	10	properties	property	NOUN
ajfa-11778	178	11	reveal	reveal	VERB
ajfa-11778	178	12	that	that	SCONJ
ajfa-11778	178	13	the	the	DET
ajfa-11778	178	14	coefficient	coefficient	NOUN
ajfa-11778	178	15	of	of	ADP
ajfa-11778	178	16	determination	determination	NOUN
ajfa-11778	178	17	(	(	PUNCT
ajfa-11778	178	18	r2	r2	PROPN
ajfa-11778	178	19	)	)	PUNCT
ajfa-11778	178	20	and	and	CCONJ
ajfa-11778	178	21	adjr2	adjr2	NOUN
ajfa-11778	178	22	are	be	AUX
ajfa-11778	178	23	0.4875	0.4875	NUM
ajfa-11778	178	24	and	and	CCONJ
ajfa-11778	178	25	0.4785	0.4785	NUM
ajfa-11778	178	26	respectively	respectively	ADV
ajfa-11778	178	27	.	.	PUNCT
ajfa-11778	179	1	these	these	DET
ajfa-11778	179	2	values	value	NOUN
ajfa-11778	179	3	suggest	suggest	VERB
ajfa-11778	179	4	that	that	SCONJ
ajfa-11778	179	5	the	the	DET
ajfa-11778	179	6	model	model	NOUN
ajfa-11778	179	7	explains	explain	VERB
ajfa-11778	179	8	only	only	ADV
ajfa-11778	179	9	about	about	ADV
ajfa-11778	179	10	48.7	48.7	NUM
ajfa-11778	179	11	%	%	NOUN
ajfa-11778	179	12	of	of	ADP
ajfa-11778	179	13	systematic	systematic	ADJ
ajfa-11778	179	14	variations	variation	NOUN
ajfa-11778	179	15	in	in	ADP
ajfa-11778	179	16	mandatory	mandatory	ADJ
ajfa-11778	179	17	disclosures	disclosure	NOUN
ajfa-11778	179	18	with	with	ADP
ajfa-11778	179	19	an	an	DET
ajfa-11778	179	20	adjusted	adjusted	ADJ
ajfa-11778	179	21	value	value	NOUN
ajfa-11778	179	22	of	of	ADP
ajfa-11778	179	23	47.8	47.8	NUM
ajfa-11778	179	24	%	%	NOUN
ajfa-11778	179	25	after	after	ADP
ajfa-11778	179	26	controlling	control	VERB
ajfa-11778	179	27	for	for	ADP
ajfa-11778	179	28	degrees	degree	NOUN
ajfa-11778	179	29	of	of	ADP
ajfa-11778	179	30	freedom	freedom	NOUN
ajfa-11778	179	31	.	.	PUNCT
ajfa-11778	180	1	the	the	DET
ajfa-11778	180	2	f	f	NOUN
ajfa-11778	180	3	-	-	PUNCT
ajfa-11778	180	4	values	value	NOUN
ajfa-11778	180	5	confirm	confirm	VERB
ajfa-11778	180	6	that	that	SCONJ
ajfa-11778	180	7	the	the	DET
ajfa-11778	180	8	hypothesis	hypothesis	NOUN
ajfa-11778	180	9	of	of	ADP
ajfa-11778	180	10	a	a	DET
ajfa-11778	180	11	significant	significant	ADJ
ajfa-11778	180	12	linear	linear	NOUN
ajfa-11778	180	13	relationship	relationship	NOUN
ajfa-11778	180	14	between	between	ADP
ajfa-11778	180	15	the	the	DET
ajfa-11778	180	16	variables	variable	NOUN
ajfa-11778	180	17	(	(	PUNCT
ajfa-11778	180	18	dependent	dependent	ADJ
ajfa-11778	180	19	and	and	CCONJ
ajfa-11778	180	20	independent	independent	ADJ
ajfa-11778	180	21	)	)	PUNCT
ajfa-11778	180	22	can	can	AUX
ajfa-11778	180	23	not	not	PART
ajfa-11778	180	24	be	be	AUX
ajfa-11778	180	25	rejected	reject	VERB
ajfa-11778	180	26	at	at	ADP
ajfa-11778	180	27	5	5	NUM
ajfa-11778	180	28	%	%	NOUN
ajfa-11778	180	29	level	level	NOUN
ajfa-11778	180	30	while	while	SCONJ
ajfa-11778	180	31	the	the	DET
ajfa-11778	180	32	d.w	d.w	NOUN
ajfa-11778	180	33	statistic	statistic	NOUN
ajfa-11778	180	34	of	of	ADP
ajfa-11778	180	35	2.2	2.2	NUM
ajfa-11778	180	36	indicates	indicate	VERB
ajfa-11778	180	37	that	that	SCONJ
ajfa-11778	180	38	a	a	DET
ajfa-11778	180	39	serial	serial	ADJ
ajfa-11778	180	40	correlation	correlation	NOUN
ajfa-11778	180	41	presence	presence	NOUN
ajfa-11778	180	42	in	in	ADP
ajfa-11778	180	43	the	the	DET
ajfa-11778	180	44	residuals	residual	NOUN
ajfa-11778	180	45	of	of	ADP
ajfa-11778	180	46	the	the	DET
ajfa-11778	180	47	model	model	NOUN
ajfa-11778	180	48	is	be	AUX
ajfa-11778	180	49	unlikely	unlikely	ADJ
ajfa-11778	180	50	.	.	PUNCT
ajfa-11778	181	1	the	the	DET
ajfa-11778	181	2	effect	effect	NOUN
ajfa-11778	181	3	of	of	ADP
ajfa-11778	181	4	profit	profit	NOUN
ajfa-11778	181	5	is	be	AUX
ajfa-11778	181	6	negative	negative	ADJ
ajfa-11778	181	7	(	(	PUNCT
ajfa-11778	181	8	-0.0626	-0.0626	ADJ
ajfa-11778	181	9	)	)	PUNCT
ajfa-11778	181	10	though	though	SCONJ
ajfa-11778	181	11	not	not	PART
ajfa-11778	181	12	significant	significant	ADJ
ajfa-11778	181	13	at	at	ADP
ajfa-11778	181	14	5	5	NUM
ajfa-11778	181	15	%	%	NOUN
ajfa-11778	181	16	level	level	NOUN
ajfa-11778	181	17	(	(	PUNCT
ajfa-11778	181	18	p=0.2391	p=0.2391	PROPN
ajfa-11778	181	19	)	)	PUNCT
ajfa-11778	181	20	.	.	PUNCT
ajfa-11778	182	1	the	the	DET
ajfa-11778	182	2	effect	effect	NOUN
ajfa-11778	182	3	of	of	ADP
ajfa-11778	182	4	liq	liq	NOUN
ajfa-11778	182	5	is	be	AUX
ajfa-11778	182	6	positive	positive	ADJ
ajfa-11778	182	7	(	(	PUNCT
ajfa-11778	182	8	0.5898	0.5898	NUM
ajfa-11778	182	9	)	)	PUNCT
ajfa-11778	182	10	and	and	CCONJ
ajfa-11778	182	11	significant	significant	ADJ
ajfa-11778	182	12	at	at	ADP
ajfa-11778	182	13	5	5	NUM
ajfa-11778	182	14	%	%	NOUN
ajfa-11778	182	15	level	level	NOUN
ajfa-11778	182	16	(	(	PUNCT
ajfa-11778	182	17	p=0.000	p=0.000	NOUN
ajfa-11778	182	18	)	)	PUNCT
ajfa-11778	182	19	.	.	PUNCT
ajfa-11778	183	1	using	use	VERB
ajfa-11778	183	2	the	the	DET
ajfa-11778	183	3	firm	firm	ADJ
ajfa-11778	183	4	performance	performance	NOUN
ajfa-11778	183	5	index	index	NOUN
ajfa-11778	183	6	,	,	PUNCT
ajfa-11778	183	7	the	the	DET
ajfa-11778	183	8	model	model	NOUN
ajfa-11778	183	9	properties	property	NOUN
ajfa-11778	183	10	for	for	ADP
ajfa-11778	183	11	mdisc	mdisc	NOUN
ajfa-11778	183	12	;	;	PUNCT
ajfa-11778	183	13	r2	r2	PROPN
ajfa-11778	183	14	=	=	SYM
ajfa-11778	183	15	0.459	0.459	NUM
ajfa-11778	183	16	,	,	PUNCT
ajfa-11778	183	17	adjr2	adjr2	X
ajfa-11778	184	1	=	=	NOUN
ajfa-11778	184	2	0.452	0.452	NOUN
ajfa-11778	184	3	,	,	PUNCT
ajfa-11778	184	4	f	f	X
ajfa-11778	184	5	-	-	PUNCT
ajfa-11778	184	6	stat=74.089	stat=74.089	NOUN
ajfa-11778	184	7	and	and	CCONJ
ajfa-11778	184	8	d.w	d.w	NOUN
ajfa-11778	184	9	=	=	SYM
ajfa-11778	184	10	2.2	2.2	NUM
ajfa-11778	184	11	.	.	PUNCT
ajfa-11778	185	1	the	the	DET
ajfa-11778	185	2	effect	effect	NOUN
ajfa-11778	185	3	of	of	ADP
ajfa-11778	185	4	fp	fp	NOUN
ajfa-11778	185	5	-	-	PUNCT
ajfa-11778	185	6	index	index	NOUN
ajfa-11778	185	7	is	be	AUX
ajfa-11778	185	8	positive	positive	ADJ
ajfa-11778	185	9	(	(	PUNCT
ajfa-11778	185	10	0.6665	0.6665	NUM
ajfa-11778	185	11	)	)	PUNCT
ajfa-11778	185	12	though	though	SCONJ
ajfa-11778	185	13	not	not	PART
ajfa-11778	185	14	significant	significant	ADJ
ajfa-11778	185	15	at	at	ADP
ajfa-11778	185	16	5	5	NUM
ajfa-11778	185	17	%	%	NOUN
ajfa-11778	185	18	level	level	NOUN
ajfa-11778	185	19	(	(	PUNCT
ajfa-11778	185	20	p=0.2261	p=0.2261	NOUN
ajfa-11778	185	21	)	)	PUNCT
ajfa-11778	185	22	.	.	PUNCT
ajfa-11778	186	1	for	for	ADP
ajfa-11778	186	2	vdisc	vdisc	NOUN
ajfa-11778	186	3	,	,	PUNCT
ajfa-11778	186	4	the	the	DET
ajfa-11778	186	5	model	model	NOUN
ajfa-11778	186	6	properties	property	NOUN
ajfa-11778	186	7	are	be	AUX
ajfa-11778	186	8	;	;	PUNCT
ajfa-11778	186	9	r2	r2	PROPN
ajfa-11778	186	10	=	=	SYM
ajfa-11778	186	11	0.727	0.727	NUM
ajfa-11778	186	12	,	,	PUNCT
ajfa-11778	186	13	adjr2	adjr2	X
ajfa-11778	187	1	=	=	SYM
ajfa-11778	187	2	0.724	0.724	NUM
ajfa-11778	187	3	,	,	PUNCT
ajfa-11778	187	4	f	f	X
ajfa-11778	187	5	-	-	PUNCT
ajfa-11778	187	6	stat=233.29	stat=233.29	PROPN
ajfa-11778	187	7	and	and	CCONJ
ajfa-11778	187	8	d.w	d.w	NOUN
ajfa-11778	187	9	=	=	SYM
ajfa-11778	187	10	1.9.the	1.9.the	PRON
ajfa-11778	187	11	effect	effect	NOUN
ajfa-11778	187	12	of	of	ADP
ajfa-11778	187	13	fp	fp	NOUN
ajfa-11778	187	14	-	-	PUNCT
ajfa-11778	187	15	index	index	NOUN
ajfa-11778	187	16	is	be	AUX
ajfa-11778	187	17	negative	negative	ADJ
ajfa-11778	187	18	(	(	PUNCT
ajfa-11778	187	19	-0.0064	-0.0064	NOUN
ajfa-11778	187	20	)	)	PUNCT
ajfa-11778	187	21	though	though	SCONJ
ajfa-11778	187	22	not	not	PART
ajfa-11778	187	23	significant	significant	ADJ
ajfa-11778	187	24	at	at	ADP
ajfa-11778	187	25	5	5	NUM
ajfa-11778	187	26	%	%	NOUN
ajfa-11778	187	27	level	level	NOUN
ajfa-11778	187	28	(	(	PUNCT
ajfa-11778	187	29	p=0.7964	p=0.7964	PROPN
ajfa-11778	187	30	)	)	PUNCT
ajfa-11778	187	31	.	.	PUNCT
ajfa-11778	188	1	for	for	ADP
ajfa-11778	188	2	tdisc	tdisc	NOUN
ajfa-11778	188	3	,	,	PUNCT
ajfa-11778	188	4	the	the	DET
ajfa-11778	188	5	model	model	NOUN
ajfa-11778	188	6	properties	property	NOUN
ajfa-11778	188	7	are	be	AUX
ajfa-11778	188	8	;	;	PUNCT
ajfa-11778	188	9	r2	r2	NOUN
ajfa-11778	188	10	=	=	PUNCT
ajfa-11778	188	11	0.4733	0.4733	NUM
ajfa-11778	188	12	,	,	PUNCT
ajfa-11778	188	13	adj	adj	PROPN
ajfa-11778	188	14	r2	r2	PROPN
ajfa-11778	188	15	=	=	PROPN
ajfa-11778	188	16	0.4673	0.4673	PROPN
ajfa-11778	188	17	,	,	PUNCT
ajfa-11778	188	18	f	f	X
ajfa-11778	188	19	-	-	PUNCT
ajfa-11778	188	20	stat=	stat=	NUM
ajfa-11778	188	21	78.640	78.640	NUM
ajfa-11778	188	22	and	and	CCONJ
ajfa-11778	188	23	d.w=2.2.the	d.w=2.2.the	DET
ajfa-11778	188	24	effect	effect	NOUN
ajfa-11778	188	25	of	of	ADP
ajfa-11778	188	26	fp	fp	NOUN
ajfa-11778	188	27	-	-	PUNCT
ajfa-11778	188	28	index	index	NOUN
ajfa-11778	188	29	score	score	NOUN
ajfa-11778	188	30	is	be	AUX
ajfa-11778	188	31	positive	positive	ADJ
ajfa-11778	188	32	(	(	PUNCT
ajfa-11778	188	33	0.6828	0.6828	NUM
ajfa-11778	188	34	)	)	PUNCT
ajfa-11778	188	35	though	though	SCONJ
ajfa-11778	188	36	not	not	PART
ajfa-11778	188	37	also	also	ADV
ajfa-11778	188	38	significant	significant	ADJ
ajfa-11778	188	39	at	at	ADP
ajfa-11778	188	40	5	5	NUM
ajfa-11778	188	41	%	%	NOUN
ajfa-11778	188	42	level	level	NOUN
ajfa-11778	188	43	(	(	PUNCT
ajfa-11778	188	44	p=0.2114	p=0.2114	NOUN
ajfa-11778	188	45	)	)	PUNCT
ajfa-11778	188	46	.	.	PUNCT
ajfa-11778	189	1	6	6	X
ajfa-11778	189	2	.	.	X
ajfa-11778	189	3	conclusion	conclusion	NOUN
ajfa-11778	189	4	and	and	CCONJ
ajfa-11778	189	5	recommendations	recommendation	NOUN
ajfa-11778	189	6	prior	prior	ADJ
ajfa-11778	189	7	studies	study	NOUN
ajfa-11778	189	8	have	have	AUX
ajfa-11778	189	9	examined	examine	VERB
ajfa-11778	189	10	the	the	DET
ajfa-11778	189	11	relationship	relationship	NOUN
ajfa-11778	189	12	between	between	ADP
ajfa-11778	189	13	firm	firm	ADJ
ajfa-11778	189	14	performance	performance	NOUN
ajfa-11778	189	15	and	and	CCONJ
ajfa-11778	189	16	corporate	corporate	ADJ
ajfa-11778	189	17	disclosure	disclosure	NOUN
ajfa-11778	189	18	.	.	PUNCT
ajfa-11778	190	1	results	result	NOUN
ajfa-11778	190	2	of	of	ADP
ajfa-11778	190	3	these	these	DET
ajfa-11778	190	4	studies	study	NOUN
ajfa-11778	190	5	have	have	AUX
ajfa-11778	190	6	been	be	AUX
ajfa-11778	190	7	mixed	mix	VERB
ajfa-11778	190	8	regarding	regard	VERB
ajfa-11778	190	9	the	the	DET
ajfa-11778	190	10	direction	direction	NOUN
ajfa-11778	190	11	and	and	CCONJ
ajfa-11778	190	12	significance	significance	NOUN
ajfa-11778	190	13	of	of	ADP
ajfa-11778	190	14	the	the	DET
ajfa-11778	190	15	association	association	NOUN
ajfa-11778	190	16	between	between	ADP
ajfa-11778	190	17	firm	firm	ADJ
ajfa-11778	190	18	performance	performance	NOUN
ajfa-11778	190	19	and	and	CCONJ
ajfa-11778	190	20	corporate	corporate	ADJ
ajfa-11778	190	21	disclosure	disclosure	NOUN
ajfa-11778	190	22	levels	level	NOUN
ajfa-11778	190	23	.	.	PUNCT
ajfa-11778	191	1	in	in	ADP
ajfa-11778	191	2	this	this	DET
ajfa-11778	191	3	study	study	NOUN
ajfa-11778	191	4	,	,	PUNCT
ajfa-11778	191	5	we	we	PRON
ajfa-11778	191	6	moved	move	VERB
ajfa-11778	191	7	a	a	DET
ajfa-11778	191	8	step	step	NOUN
ajfa-11778	191	9	further	far	ADV
ajfa-11778	191	10	to	to	PART
ajfa-11778	191	11	examine	examine	VERB
ajfa-11778	191	12	not	not	PART
ajfa-11778	191	13	only	only	ADV
ajfa-11778	191	14	the	the	DET
ajfa-11778	191	15	individual	individual	ADJ
ajfa-11778	191	16	relationships	relationship	NOUN
ajfa-11778	191	17	,	,	PUNCT
ajfa-11778	191	18	but	but	CCONJ
ajfa-11778	191	19	the	the	DET
ajfa-11778	191	20	combined	combined	ADJ
ajfa-11778	191	21	effect	effect	NOUN
ajfa-11778	191	22	of	of	ADP
ajfa-11778	191	23	profitability	profitability	NOUN
ajfa-11778	191	24	and	and	CCONJ
ajfa-11778	191	25	liquidity	liquidity	NOUN
ajfa-11778	191	26	(	(	PUNCT
ajfa-11778	191	27	represented	represent	VERB
ajfa-11778	191	28	by	by	ADP
ajfa-11778	191	29	the	the	DET
ajfa-11778	191	30	factor	factor	NOUN
ajfa-11778	191	31	score	score	NOUN
ajfa-11778	191	32	of	of	ADP
ajfa-11778	191	33	both	both	DET
ajfa-11778	191	34	variables	variable	NOUN
ajfa-11778	191	35	)	)	PUNCT
ajfa-11778	191	36	on	on	ADP
ajfa-11778	191	37	the	the	DET
ajfa-11778	191	38	extent	extent	NOUN
ajfa-11778	191	39	of	of	ADP
ajfa-11778	191	40	corporate	corporate	ADJ
ajfa-11778	191	41	disclosure	disclosure	NOUN
ajfa-11778	191	42	in	in	ADP
ajfa-11778	191	43	annual	annual	ADJ
ajfa-11778	191	44	reports	report	NOUN
ajfa-11778	191	45	of	of	ADP
ajfa-11778	191	46	listed	list	VERB
ajfa-11778	191	47	companies	company	NOUN
ajfa-11778	191	48	in	in	ADP
ajfa-11778	191	49	nigeria	nigeria	PROPN
ajfa-11778	191	50	.	.	PUNCT
ajfa-11778	192	1	furthermore	furthermore	ADV
ajfa-11778	192	2	,	,	PUNCT
ajfa-11778	192	3	we	we	PRON
ajfa-11778	192	4	disaggregated	disaggregate	VERB
ajfa-11778	192	5	corporate	corporate	ADJ
ajfa-11778	192	6	disclosure	disclosure	NOUN
ajfa-11778	192	7	into	into	ADP
ajfa-11778	192	8	three	three	NUM
ajfa-11778	192	9	components	component	NOUN
ajfa-11778	192	10	.	.	PUNCT
ajfa-11778	193	1	they	they	PRON
ajfa-11778	193	2	include	include	VERB
ajfa-11778	193	3	mandatory	mandatory	ADJ
ajfa-11778	193	4	disclosure	disclosure	NOUN
ajfa-11778	193	5	,	,	PUNCT
ajfa-11778	193	6	asian	asian	ADJ
ajfa-11778	193	7	journal	journal	NOUN
ajfa-11778	193	8	of	of	ADP
ajfa-11778	193	9	finance	finance	PROPN
ajfa-11778	193	10	&	&	CCONJ
ajfa-11778	193	11	accounting	accounting	PROPN
ajfa-11778	193	12	issn	issn	PROPN
ajfa-11778	193	13	1946	1946	NUM
ajfa-11778	193	14	-	-	PUNCT
ajfa-11778	193	15	052x	052x	PROPN
ajfa-11778	193	16	2017	2017	NUM
ajfa-11778	193	17	,	,	PUNCT
ajfa-11778	193	18	vol	vol	NOUN
ajfa-11778	193	19	.	.	NOUN
ajfa-11778	193	20	9	9	NUM
ajfa-11778	193	21	,	,	PUNCT
ajfa-11778	193	22	no	no	INTJ
ajfa-11778	193	23	.	.	NOUN
ajfa-11778	193	24	2	2	NUM
ajfa-11778	193	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	193	26	83	83	NUM
ajfa-11778	193	27	voluntary	voluntary	ADJ
ajfa-11778	193	28	disclosure	disclosure	NOUN
ajfa-11778	193	29	and	and	CCONJ
ajfa-11778	193	30	total	total	ADJ
ajfa-11778	193	31	disclosure	disclosure	NOUN
ajfa-11778	193	32	.	.	PUNCT
ajfa-11778	194	1	this	this	PRON
ajfa-11778	194	2	was	be	AUX
ajfa-11778	194	3	to	to	PART
ajfa-11778	194	4	allow	allow	VERB
ajfa-11778	194	5	for	for	ADP
ajfa-11778	194	6	the	the	DET
ajfa-11778	194	7	determination	determination	NOUN
ajfa-11778	194	8	of	of	ADP
ajfa-11778	194	9	the	the	DET
ajfa-11778	194	10	association	association	NOUN
ajfa-11778	194	11	between	between	ADP
ajfa-11778	194	12	firm	firm	ADJ
ajfa-11778	194	13	performance	performance	NOUN
ajfa-11778	194	14	variables	variable	NOUN
ajfa-11778	194	15	and	and	CCONJ
ajfa-11778	194	16	individual	individual	ADJ
ajfa-11778	194	17	corporate	corporate	ADJ
ajfa-11778	194	18	disclosure	disclosure	NOUN
ajfa-11778	194	19	variant	variant	NOUN
ajfa-11778	194	20	.	.	PUNCT
ajfa-11778	195	1	the	the	DET
ajfa-11778	195	2	results	result	NOUN
ajfa-11778	195	3	showed	show	VERB
ajfa-11778	195	4	that	that	SCONJ
ajfa-11778	195	5	the	the	DET
ajfa-11778	195	6	relationship	relationship	NOUN
ajfa-11778	195	7	between	between	ADP
ajfa-11778	195	8	profitability	profitability	NOUN
ajfa-11778	195	9	and	and	CCONJ
ajfa-11778	195	10	the	the	DET
ajfa-11778	195	11	three	three	NUM
ajfa-11778	195	12	disclosure	disclosure	NOUN
ajfa-11778	195	13	components	component	NOUN
ajfa-11778	195	14	of	of	ADP
ajfa-11778	195	15	mandatory	mandatory	ADJ
ajfa-11778	195	16	,	,	PUNCT
ajfa-11778	195	17	voluntary	voluntary	ADJ
ajfa-11778	195	18	and	and	CCONJ
ajfa-11778	195	19	total	total	ADJ
ajfa-11778	195	20	disclosure	disclosure	NOUN
ajfa-11778	195	21	is	be	AUX
ajfa-11778	195	22	not	not	PART
ajfa-11778	195	23	significant	significant	ADJ
ajfa-11778	195	24	.	.	PUNCT
ajfa-11778	196	1	however	however	ADV
ajfa-11778	196	2	,	,	PUNCT
ajfa-11778	196	3	a	a	DET
ajfa-11778	196	4	significant	significant	ADJ
ajfa-11778	196	5	positive	positive	ADJ
ajfa-11778	196	6	relationship	relationship	NOUN
ajfa-11778	196	7	was	be	AUX
ajfa-11778	196	8	observed	observe	VERB
ajfa-11778	196	9	between	between	ADP
ajfa-11778	196	10	liquidity	liquidity	NOUN
ajfa-11778	196	11	and	and	CCONJ
ajfa-11778	196	12	the	the	DET
ajfa-11778	196	13	duo	duo	NOUN
ajfa-11778	196	14	of	of	ADP
ajfa-11778	196	15	mandatory	mandatory	ADJ
ajfa-11778	196	16	and	and	CCONJ
ajfa-11778	196	17	total	total	ADJ
ajfa-11778	196	18	disclosure	disclosure	NOUN
ajfa-11778	196	19	;	;	PUNCT
ajfa-11778	196	20	but	but	CCONJ
ajfa-11778	196	21	not	not	PART
ajfa-11778	196	22	significant	significant	ADJ
ajfa-11778	196	23	with	with	ADP
ajfa-11778	196	24	voluntary	voluntary	ADJ
ajfa-11778	196	25	disclosure	disclosure	NOUN
ajfa-11778	196	26	.	.	PUNCT
ajfa-11778	197	1	the	the	DET
ajfa-11778	197	2	combined	combined	ADJ
ajfa-11778	197	3	effect	effect	NOUN
ajfa-11778	197	4	of	of	ADP
ajfa-11778	197	5	profitability	profitability	NOUN
ajfa-11778	197	6	and	and	CCONJ
ajfa-11778	197	7	liquidity	liquidity	NOUN
ajfa-11778	197	8	showed	show	VERB
ajfa-11778	197	9	no	no	DET
ajfa-11778	197	10	significant	significant	ADJ
ajfa-11778	197	11	relationship	relationship	NOUN
ajfa-11778	197	12	with	with	ADP
ajfa-11778	197	13	the	the	DET
ajfa-11778	197	14	three	three	NUM
ajfa-11778	197	15	components	component	NOUN
ajfa-11778	197	16	of	of	ADP
ajfa-11778	197	17	disclosure	disclosure	NOUN
ajfa-11778	197	18	total	total	ADJ
ajfa-11778	197	19	disclosure	disclosure	NOUN
ajfa-11778	197	20	.	.	PUNCT
ajfa-11778	198	1	the	the	DET
ajfa-11778	198	2	findings	finding	NOUN
ajfa-11778	198	3	suggest	suggest	VERB
ajfa-11778	198	4	that	that	SCONJ
ajfa-11778	198	5	improved	improved	ADJ
ajfa-11778	198	6	performance	performance	NOUN
ajfa-11778	198	7	of	of	ADP
ajfa-11778	198	8	companies	company	NOUN
ajfa-11778	198	9	does	do	AUX
ajfa-11778	198	10	not	not	PART
ajfa-11778	198	11	necessarily	necessarily	ADV
ajfa-11778	198	12	induce	induce	VERB
ajfa-11778	198	13	them	they	PRON
ajfa-11778	198	14	to	to	PART
ajfa-11778	198	15	disclosure	disclosure	VERB
ajfa-11778	198	16	more	more	ADJ
ajfa-11778	198	17	information	information	NOUN
ajfa-11778	198	18	as	as	ADP
ajfa-11778	198	19	widely	widely	ADV
ajfa-11778	198	20	reported	report	VERB
ajfa-11778	198	21	by	by	ADP
ajfa-11778	198	22	previous	previous	ADJ
ajfa-11778	198	23	researchers	researcher	NOUN
ajfa-11778	198	24	.	.	PUNCT
ajfa-11778	199	1	these	these	DET
ajfa-11778	199	2	findings	finding	NOUN
ajfa-11778	199	3	notwithstanding	notwithstanding	ADV
ajfa-11778	199	4	,	,	PUNCT
ajfa-11778	199	5	the	the	DET
ajfa-11778	199	6	decision	decision	NOUN
ajfa-11778	199	7	to	to	PART
ajfa-11778	199	8	disclose	disclose	VERB
ajfa-11778	199	9	sufficiently	sufficiently	ADV
ajfa-11778	199	10	and	and	CCONJ
ajfa-11778	199	11	timely	timely	ADJ
ajfa-11778	199	12	must	must	AUX
ajfa-11778	199	13	be	be	AUX
ajfa-11778	199	14	accorded	accord	VERB
ajfa-11778	199	15	priority	priority	NOUN
ajfa-11778	199	16	attention	attention	NOUN
ajfa-11778	199	17	by	by	ADP
ajfa-11778	199	18	companies	company	NOUN
ajfa-11778	199	19	considering	consider	VERB
ajfa-11778	199	20	the	the	DET
ajfa-11778	199	21	critical	critical	ADJ
ajfa-11778	199	22	role	role	NOUN
ajfa-11778	199	23	of	of	ADP
ajfa-11778	199	24	such	such	ADJ
ajfa-11778	199	25	information	information	NOUN
ajfa-11778	199	26	in	in	ADP
ajfa-11778	199	27	the	the	DET
ajfa-11778	199	28	global	global	ADJ
ajfa-11778	199	29	marketplace	marketplace	NOUN
ajfa-11778	199	30	.	.	PUNCT
ajfa-11778	200	1	based	base	VERB
ajfa-11778	200	2	on	on	ADP
ajfa-11778	200	3	the	the	DET
ajfa-11778	200	4	findings	finding	NOUN
ajfa-11778	200	5	,	,	PUNCT
ajfa-11778	200	6	we	we	PRON
ajfa-11778	200	7	recommend	recommend	VERB
ajfa-11778	200	8	that	that	SCONJ
ajfa-11778	200	9	the	the	DET
ajfa-11778	200	10	financial	financial	ADJ
ajfa-11778	200	11	reporting	reporting	NOUN
ajfa-11778	200	12	council	council	PROPN
ajfa-11778	200	13	of	of	ADP
ajfa-11778	200	14	nigeria	nigeria	PROPN
ajfa-11778	200	15	and	and	CCONJ
ajfa-11778	200	16	other	other	ADJ
ajfa-11778	200	17	regulatory	regulatory	ADJ
ajfa-11778	200	18	agencies	agency	NOUN
ajfa-11778	200	19	should	should	AUX
ajfa-11778	200	20	intensify	intensify	VERB
ajfa-11778	200	21	efforts	effort	NOUN
ajfa-11778	200	22	towards	towards	ADP
ajfa-11778	200	23	enforcement	enforcement	NOUN
ajfa-11778	200	24	of	of	ADP
ajfa-11778	200	25	companies	company	NOUN
ajfa-11778	200	26	’	’	PART
ajfa-11778	200	27	compliance	compliance	NOUN
ajfa-11778	200	28	with	with	ADP
ajfa-11778	200	29	the	the	DET
ajfa-11778	200	30	requirement	requirement	NOUN
ajfa-11778	200	31	of	of	ADP
ajfa-11778	200	32	ifrss	ifrss	PROPN
ajfa-11778	200	33	and	and	CCONJ
ajfa-11778	200	34	other	other	ADJ
ajfa-11778	200	35	relevant	relevant	ADJ
ajfa-11778	200	36	statutory	statutory	ADJ
ajfa-11778	200	37	provisions	provision	NOUN
ajfa-11778	200	38	.	.	PUNCT
ajfa-11778	201	1	in	in	ADP
ajfa-11778	201	2	addition	addition	NOUN
ajfa-11778	201	3	,	,	PUNCT
ajfa-11778	201	4	future	future	ADJ
ajfa-11778	201	5	empirical	empirical	ADJ
ajfa-11778	201	6	studies	study	NOUN
ajfa-11778	201	7	in	in	ADP
ajfa-11778	201	8	this	this	DET
ajfa-11778	201	9	area	area	NOUN
ajfa-11778	201	10	should	should	AUX
ajfa-11778	201	11	expand	expand	VERB
ajfa-11778	201	12	the	the	DET
ajfa-11778	201	13	number	number	NOUN
ajfa-11778	201	14	of	of	ADP
ajfa-11778	201	15	years	year	NOUN
ajfa-11778	201	16	to	to	PART
ajfa-11778	201	17	include	include	VERB
ajfa-11778	201	18	more	more	ADV
ajfa-11778	201	19	recent	recent	ADJ
ajfa-11778	201	20	years	year	NOUN
ajfa-11778	201	21	.	.	PUNCT
ajfa-11778	202	1	this	this	PRON
ajfa-11778	202	2	could	could	AUX
ajfa-11778	202	3	be	be	AUX
ajfa-11778	202	4	used	use	VERB
ajfa-11778	202	5	to	to	PART
ajfa-11778	202	6	assess	assess	VERB
ajfa-11778	202	7	the	the	DET
ajfa-11778	202	8	trends	trend	NOUN
ajfa-11778	202	9	of	of	ADP
ajfa-11778	202	10	disclosure	disclosure	NOUN
ajfa-11778	202	11	in	in	ADP
ajfa-11778	202	12	order	order	NOUN
ajfa-11778	202	13	to	to	PART
ajfa-11778	202	14	confirm	confirm	VERB
ajfa-11778	202	15	if	if	SCONJ
ajfa-11778	202	16	there	there	PRON
ajfa-11778	202	17	had	have	AUX
ajfa-11778	202	18	been	be	AUX
ajfa-11778	202	19	any	any	DET
ajfa-11778	202	20	improvement	improvement	NOUN
ajfa-11778	202	21	over	over	ADP
ajfa-11778	202	22	time	time	NOUN
ajfa-11778	202	23	.	.	PUNCT
ajfa-11778	203	1	future	future	ADJ
ajfa-11778	203	2	researchers	researcher	NOUN
ajfa-11778	203	3	should	should	AUX
ajfa-11778	203	4	attempt	attempt	VERB
ajfa-11778	203	5	to	to	PART
ajfa-11778	203	6	increase	increase	VERB
ajfa-11778	203	7	the	the	DET
ajfa-11778	203	8	firm	firm	ADJ
ajfa-11778	203	9	performance	performance	NOUN
ajfa-11778	203	10	variables	variable	NOUN
ajfa-11778	203	11	beyond	beyond	ADP
ajfa-11778	203	12	those	those	PRON
ajfa-11778	203	13	examined	examine	VERB
ajfa-11778	203	14	in	in	ADP
ajfa-11778	203	15	this	this	DET
ajfa-11778	203	16	study	study	NOUN
ajfa-11778	203	17	.	.	PUNCT
ajfa-11778	204	1	references	reference	NOUN
ajfa-11778	204	2	abdulrahman	abdulrahman	PROPN
ajfa-11778	204	3	,	,	PUNCT
ajfa-11778	204	4	a.	a.	NOUN
ajfa-11778	204	5	(	(	PUNCT
ajfa-11778	204	6	1998	1998	NUM
ajfa-11778	204	7	)	)	PUNCT
ajfa-11778	204	8	.	.	PUNCT
ajfa-11778	205	1	disclosure	disclosure	NOUN
ajfa-11778	205	2	of	of	ADP
ajfa-11778	205	3	corporate	corporate	ADJ
ajfa-11778	205	4	financial	financial	ADJ
ajfa-11778	205	5	information	information	NOUN
ajfa-11778	205	6	in	in	ADP
ajfa-11778	205	7	malaysia.(unpublished	malaysia.(unpublishe	VERB
ajfa-11778	205	8	doctoral	doctoral	ADJ
ajfa-11778	205	9	dissertation	dissertation	NOUN
ajfa-11778	205	10	)	)	PUNCT
ajfa-11778	205	11	.	.	PUNCT
ajfa-11778	206	1	university	university	NOUN
ajfa-11778	206	2	of	of	ADP
ajfa-11778	206	3	glasgow	glasgow	PROPN
ajfa-11778	206	4	,	,	PUNCT
ajfa-11778	206	5	scotland	scotland	PROPN
ajfa-11778	206	6	,	,	PUNCT
ajfa-11778	206	7	uk	uk	PROPN
ajfa-11778	206	8	abu	abu	PROPN
ajfa-11778	206	9	-	-	PUNCT
ajfa-11778	206	10	nassar	nassar	PROPN
ajfa-11778	206	11	,	,	PUNCT
ajfa-11778	206	12	m.	m.	NOUN
ajfa-11778	206	13	(	(	PUNCT
ajfa-11778	206	14	1993).the	1993).the	DET
ajfa-11778	206	15	development	development	NOUN
ajfa-11778	206	16	of	of	ADP
ajfa-11778	206	17	financial	financial	ADJ
ajfa-11778	206	18	reporting	reporting	NOUN
ajfa-11778	206	19	in	in	ADP
ajfa-11778	206	20	jordan	jordan	PROPN
ajfa-11778	206	21	:	:	PUNCT
ajfa-11778	206	22	a	a	DET
ajfa-11778	206	23	survey	survey	NOUN
ajfa-11778	206	24	of	of	ADP
ajfa-11778	206	25	prepares	prepare	NOUN
ajfa-11778	206	26	'	'	PUNCT
ajfa-11778	206	27	and	and	CCONJ
ajfa-11778	206	28	users	user	NOUN
ajfa-11778	206	29	'	'	PART
ajfa-11778	206	30	attitudes	attitude	NOUN
ajfa-11778	206	31	and	and	CCONJ
ajfa-11778	206	32	reporting	reporting	NOUN
ajfa-11778	206	33	practices	practice	NOUN
ajfa-11778	206	34	(	(	PUNCT
ajfa-11778	206	35	unpublished	unpublished	ADJ
ajfa-11778	206	36	doctoral	doctoral	ADJ
ajfa-11778	206	37	dissertation	dissertation	NOUN
ajfa-11778	206	38	)	)	PUNCT
ajfa-11778	206	39	.	.	PUNCT
ajfa-11778	207	1	university	university	NOUN
ajfa-11778	207	2	of	of	ADP
ajfa-11778	207	3	kent	kent	PROPN
ajfa-11778	207	4	at	at	ADP
ajfa-11778	207	5	canterbury	canterbury	PROPN
ajfa-11778	207	6	,	,	PUNCT
ajfa-11778	207	7	uk	uk	PROPN
ajfa-11778	207	8	.	.	PROPN
ajfa-11778	207	9	adeyemi	adeyemi	ADV
ajfa-11778	207	10	,	,	PUNCT
ajfa-11778	207	11	s.	s.	PROPN
ajfa-11778	207	12	b.	b.	PROPN
ajfa-11778	207	13	(	(	PUNCT
ajfa-11778	207	14	2006	2006	NUM
ajfa-11778	207	15	)	)	PUNCT
ajfa-11778	207	16	.	.	PUNCT
ajfa-11778	208	1	impact	impact	NOUN
ajfa-11778	208	2	of	of	ADP
ajfa-11778	208	3	accounting	accounting	NOUN
ajfa-11778	208	4	standards	standard	NOUN
ajfa-11778	208	5	on	on	ADP
ajfa-11778	208	6	financial	financial	ADJ
ajfa-11778	208	7	reporting	reporting	NOUN
ajfa-11778	208	8	in	in	ADP
ajfa-11778	208	9	nigeria	nigeria	PROPN
ajfa-11778	208	10	.	.	PUNCT
ajfa-11778	209	1	unpublished	unpublished	ADJ
ajfa-11778	209	2	doctoral	doctoral	ADJ
ajfa-11778	209	3	dissertation	dissertation	NOUN
ajfa-11778	209	4	)	)	PUNCT
ajfa-11778	209	5	.	.	PUNCT
ajfa-11778	210	1	university	university	NOUN
ajfa-11778	210	2	of	of	ADP
ajfa-11778	210	3	lagos	lagos	PROPN
ajfa-11778	210	4	,	,	PUNCT
ajfa-11778	210	5	nigeria	nigeria	PROPN
ajfa-11778	210	6	alsaeed	alsaeed	PROPN
ajfa-11778	210	7	,	,	PUNCT
ajfa-11778	210	8	k.	k.	PROPN
ajfa-11778	210	9	(	(	PUNCT
ajfa-11778	210	10	2005	2005	NUM
ajfa-11778	210	11	)	)	PUNCT
ajfa-11778	210	12	.	.	PUNCT
ajfa-11778	211	1	the	the	DET
ajfa-11778	211	2	association	association	NOUN
ajfa-11778	211	3	between	between	ADP
ajfa-11778	211	4	firm	firm	ADJ
ajfa-11778	211	5	-	-	PUNCT
ajfa-11778	211	6	specific	specific	ADJ
ajfa-11778	211	7	characteristics	characteristic	NOUN
ajfa-11778	211	8	and	and	CCONJ
ajfa-11778	211	9	disclosure	disclosure	NOUN
ajfa-11778	211	10	:	:	PUNCT
ajfa-11778	211	11	the	the	DET
ajfa-11778	211	12	case	case	NOUN
ajfa-11778	211	13	of	of	ADP
ajfa-11778	211	14	saudi	saudi	PROPN
ajfa-11778	211	15	arabia	arabia	PROPN
ajfa-11778	211	16	.	.	PUNCT
ajfa-11778	212	1	the	the	DET
ajfa-11778	212	2	journal	journal	PROPN
ajfa-11778	212	3	of	of	ADP
ajfa-11778	212	4	american	american	PROPN
ajfa-11778	212	5	academy	academy	PROPN
ajfa-11778	212	6	of	of	ADP
ajfa-11778	212	7	business	business	PROPN
ajfa-11778	212	8	,	,	PUNCT
ajfa-11778	212	9	cambridge	cambridge	PROPN
ajfa-11778	212	10	,	,	PUNCT
ajfa-11778	212	11	7(1	7(1	NUM
ajfa-11778	212	12	)	)	PUNCT
ajfa-11778	212	13	,	,	PUNCT
ajfa-11778	212	14	310	310	NUM
ajfa-11778	212	15	-	-	SYM
ajfa-11778	212	16	321	321	NUM
ajfa-11778	212	17	.	.	PUNCT
ajfa-11778	212	18	alsaeed	alsaeed	PROPN
ajfa-11778	212	19	,	,	PUNCT
ajfa-11778	212	20	k.	k.	PROPN
ajfa-11778	212	21	(	(	PUNCT
ajfa-11778	212	22	2006	2006	NUM
ajfa-11778	212	23	)	)	PUNCT
ajfa-11778	212	24	.	.	PUNCT
ajfa-11778	213	1	the	the	DET
ajfa-11778	213	2	association	association	NOUN
ajfa-11778	213	3	between	between	ADP
ajfa-11778	213	4	firm	firm	ADJ
ajfa-11778	213	5	–	–	PUNCT
ajfa-11778	213	6	specific	specific	ADJ
ajfa-11778	213	7	characteristics	characteristic	NOUN
ajfa-11778	213	8	and	and	CCONJ
ajfa-11778	213	9	disclosure	disclosure	NOUN
ajfa-11778	213	10	:	:	PUNCT
ajfa-11778	213	11	the	the	DET
ajfa-11778	213	12	case	case	NOUN
ajfa-11778	213	13	of	of	ADP
ajfa-11778	213	14	saudi	saudi	PROPN
ajfa-11778	213	15	arabia	arabia	PROPN
ajfa-11778	213	16	.	.	PUNCT
ajfa-11778	214	1	managerial	managerial	ADJ
ajfa-11778	214	2	auditing	auditing	NOUN
ajfa-11778	214	3	journal	journal	NOUN
ajfa-11778	214	4	,	,	PUNCT
ajfa-11778	214	5	21(5	21(5	NUM
ajfa-11778	214	6	)	)	PUNCT
ajfa-11778	214	7	,	,	PUNCT
ajfa-11778	214	8	476	476	NUM
ajfa-11778	214	9	-	-	SYM
ajfa-11778	214	10	496	496	NUM
ajfa-11778	214	11	.	.	PUNCT
ajfa-11778	215	1	https://doi.org/10.1108/02686900610667256	https://doi.org/10.1108/02686900610667256	VERB
ajfa-11778	216	1	al	al	PROPN
ajfa-11778	216	2	-	-	PUNCT
ajfa-11778	216	3	zarouni	zarouni	PROPN
ajfa-11778	216	4	,	,	PUNCT
ajfa-11778	216	5	a.	a.	NOUN
ajfa-11778	216	6	(	(	PUNCT
ajfa-11778	216	7	2008	2008	NUM
ajfa-11778	216	8	)	)	PUNCT
ajfa-11778	216	9	.	.	PUNCT
ajfa-11778	217	1	corporate	corporate	ADJ
ajfa-11778	217	2	financial	financial	ADJ
ajfa-11778	217	3	disclosure	disclosure	NOUN
ajfa-11778	217	4	in	in	ADP
ajfa-11778	217	5	emerging	emerge	VERB
ajfa-11778	217	6	markets	market	NOUN
ajfa-11778	217	7	:	:	PUNCT
ajfa-11778	217	8	the	the	DET
ajfa-11778	217	9	case	case	NOUN
ajfa-11778	217	10	of	of	ADP
ajfa-11778	217	11	the	the	DET
ajfa-11778	217	12	uae	uae	PROPN
ajfa-11778	217	13	(	(	PUNCT
ajfa-11778	217	14	doctoral	doctoral	ADJ
ajfa-11778	217	15	dissertation	dissertation	NOUN
ajfa-11778	217	16	,	,	PUNCT
ajfa-11778	217	17	griffith	griffith	PROPN
ajfa-11778	217	18	university	university	PROPN
ajfa-11778	217	19	,	,	PUNCT
ajfa-11778	217	20	uk	uk	PROPN
ajfa-11778	217	21	)	)	PUNCT
ajfa-11778	217	22	.	.	PUNCT
ajfa-11778	218	1	retrieved	retrieve	VERB
ajfa-11778	218	2	from	from	ADP
ajfa-11778	218	3	https://www120.secure.griffith.edu.au/.../al-zarouni_2009_02thesis	https://www120.secure.griffith.edu.au/.../al-zarouni_2009_02thesis	PROPN
ajfa-11778	218	4	.	.	PUNCT
ajfa-11778	218	5	ando	ando	PROPN
ajfa-11778	218	6	,	,	PUNCT
ajfa-11778	218	7	r.	r.	PROPN
ajfa-11778	218	8	(	(	PUNCT
ajfa-11778	218	9	2015	2015	NUM
ajfa-11778	218	10	,	,	PUNCT
ajfa-11778	218	11	july	july	PROPN
ajfa-11778	218	12	21	21	NUM
ajfa-11778	218	13	)	)	PUNCT
ajfa-11778	218	14	.	.	PUNCT
ajfa-11778	219	1	toshiba	toshiba	PROPN
ajfa-11778	219	2	ceo	ceo	PROPN
ajfa-11778	219	3	quits	quit	VERB
ajfa-11778	219	4	over	over	ADP
ajfa-11778	219	5	accounting	accounting	NOUN
ajfa-11778	219	6	scandal	scandal	NOUN
ajfa-11778	219	7	.	.	PUNCT
ajfa-11778	220	1	reuters	reuter	NOUN
ajfa-11778	220	2	.	.	PUNCT
ajfa-11778	220	3	retrieved	retrieve	VERB
ajfa-11778	220	4	from	from	ADP
ajfa-11778	220	5	http://www.reuters.com/article/us-toshiba-accounting-stocks	http://www.reuters.com/article/us-toshiba-accounting-stock	NOUN
ajfa-11778	220	6	asian	asian	ADJ
ajfa-11778	220	7	journal	journal	NOUN
ajfa-11778	220	8	of	of	ADP
ajfa-11778	220	9	finance	finance	PROPN
ajfa-11778	220	10	&	&	CCONJ
ajfa-11778	220	11	accounting	accounting	PROPN
ajfa-11778	220	12	issn	issn	PROPN
ajfa-11778	220	13	1946	1946	NUM
ajfa-11778	220	14	-	-	PUNCT
ajfa-11778	220	15	052x	052x	PROPN
ajfa-11778	220	16	2017	2017	NUM
ajfa-11778	220	17	,	,	PUNCT
ajfa-11778	220	18	vol	vol	NOUN
ajfa-11778	220	19	.	.	NOUN
ajfa-11778	220	20	9	9	NUM
ajfa-11778	220	21	,	,	PUNCT
ajfa-11778	220	22	no	no	NOUN
ajfa-11778	220	23	.	.	NOUN
ajfa-11778	220	24	2	2	NUM
ajfa-11778	220	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	220	26	84	84	NUM
ajfa-11778	220	27	archambault	archambault	PROPN
ajfa-11778	220	28	,	,	PUNCT
ajfa-11778	220	29	j.	j.	PROPN
ajfa-11778	220	30	,	,	PUNCT
ajfa-11778	220	31	&	&	CCONJ
ajfa-11778	220	32	archambault	archambault	PROPN
ajfa-11778	220	33	,	,	PUNCT
ajfa-11778	220	34	m.	m.	NOUN
ajfa-11778	220	35	(	(	PUNCT
ajfa-11778	220	36	2003).a	2003).a	NUM
ajfa-11778	220	37	multinational	multinational	ADJ
ajfa-11778	220	38	test	test	NOUN
ajfa-11778	220	39	of	of	ADP
ajfa-11778	220	40	determinants	determinant	NOUN
ajfa-11778	220	41	of	of	ADP
ajfa-11778	220	42	corporate	corporate	ADJ
ajfa-11778	220	43	disclosure	disclosure	NOUN
ajfa-11778	220	44	.	.	PUNCT
ajfa-11778	221	1	international	international	ADJ
ajfa-11778	221	2	journal	journal	PROPN
ajfa-11778	221	3	of	of	ADP
ajfa-11778	221	4	accounting	accounting	NOUN
ajfa-11778	221	5	,	,	PUNCT
ajfa-11778	221	6	38(2	38(2	NOUN
ajfa-11778	221	7	)	)	PUNCT
ajfa-11778	221	8	,	,	PUNCT
ajfa-11778	221	9	173	173	NUM
ajfa-11778	221	10	-	-	SYM
ajfa-11778	221	11	194	194	NUM
ajfa-11778	221	12	.	.	PUNCT
ajfa-11778	222	1	https://doi.org/10.1016/s0020-7063(03)00021-9	https://doi.org/10.1016/s0020-7063(03)00021-9	PROPN
ajfa-11778	222	2	ball	ball	PROPN
ajfa-11778	222	3	,	,	PUNCT
ajfa-11778	222	4	r.	r.	PROPN
ajfa-11778	222	5	,	,	PUNCT
ajfa-11778	222	6	&	&	CCONJ
ajfa-11778	222	7	brown	brown	PROPN
ajfa-11778	222	8	,	,	PUNCT
ajfa-11778	222	9	p.	p.	NOUN
ajfa-11778	222	10	(	(	PUNCT
ajfa-11778	222	11	1968).an	1968).an	NUM
ajfa-11778	222	12	empirical	empirical	ADJ
ajfa-11778	222	13	evaluation	evaluation	NOUN
ajfa-11778	222	14	of	of	ADP
ajfa-11778	222	15	accounting	accounting	NOUN
ajfa-11778	222	16	income	income	NOUN
ajfa-11778	222	17	numbers	number	NOUN
ajfa-11778	222	18	.	.	PUNCT
ajfa-11778	223	1	journal	journal	NOUN
ajfa-11778	223	2	of	of	ADP
ajfa-11778	223	3	accounting	accounting	NOUN
ajfa-11778	223	4	research	research	NOUN
ajfa-11778	223	5	,	,	PUNCT
ajfa-11778	223	6	6(2	6(2	NUM
ajfa-11778	223	7	)	)	PUNCT
ajfa-11778	223	8	59	59	NUM
ajfa-11778	223	9	-	-	SYM
ajfa-11778	223	10	178	178	NUM
ajfa-11778	223	11	.	.	PUNCT
ajfa-11778	224	1	https://doi.org/10.2307/2490232	https://doi.org/10.2307/2490232	PROPN
ajfa-11778	224	2	beaver	beaver	PROPN
ajfa-11778	224	3	,	,	PUNCT
ajfa-11778	224	4	w.	w.	PROPN
ajfa-11778	224	5	(	(	PUNCT
ajfa-11778	224	6	1968	1968	NUM
ajfa-11778	224	7	)	)	PUNCT
ajfa-11778	224	8	.	.	PUNCT
ajfa-11778	225	1	the	the	DET
ajfa-11778	225	2	information	information	NOUN
ajfa-11778	225	3	content	content	NOUN
ajfa-11778	225	4	of	of	ADP
ajfa-11778	225	5	annual	annual	ADJ
ajfa-11778	225	6	earnings	earning	NOUN
ajfa-11778	225	7	announcements	announcement	NOUN
ajfa-11778	225	8	.	.	PUNCT
ajfa-11778	226	1	journal	journal	NOUN
ajfa-11778	226	2	of	of	ADP
ajfa-11778	226	3	accounting	accounting	NOUN
ajfa-11778	226	4	research	research	NOUN
ajfa-11778	226	5	,	,	PUNCT
ajfa-11778	226	6	6	6	NUM
ajfa-11778	226	7	,	,	PUNCT
ajfa-11778	226	8	67	67	NUM
ajfa-11778	226	9	-	-	SYM
ajfa-11778	226	10	92	92	NUM
ajfa-11778	226	11	.	.	PUNCT
ajfa-11778	226	12	https://doi.org/10.2307/2490070	https://doi.org/10.2307/2490070	PROPN
ajfa-11778	227	1	belkaoui	belkaoui	PROPN
ajfa-11778	227	2	,	,	PUNCT
ajfa-11778	227	3	a.	a.	PROPN
ajfa-11778	227	4	,	,	PUNCT
ajfa-11778	227	5	&	&	CCONJ
ajfa-11778	227	6	kahl	kahl	PROPN
ajfa-11778	227	7	,	,	PUNCT
ajfa-11778	227	8	a.	a.	NOUN
ajfa-11778	227	9	(	(	PUNCT
ajfa-11778	227	10	1978	1978	NUM
ajfa-11778	227	11	)	)	PUNCT
ajfa-11778	227	12	.	.	PUNCT
ajfa-11778	228	1	corporate	corporate	ADJ
ajfa-11778	228	2	financial	financial	ADJ
ajfa-11778	228	3	disclosure	disclosure	NOUN
ajfa-11778	228	4	in	in	ADP
ajfa-11778	228	5	canada	canada	PROPN
ajfa-11778	228	6	,	,	PUNCT
ajfa-11778	228	7	6(2	6(2	NUM
ajfa-11778	228	8	)	)	PUNCT
ajfa-11778	228	9	,	,	PUNCT
ajfa-11778	228	10	44	44	NUM
ajfa-11778	228	11	-	-	SYM
ajfa-11778	228	12	55	55	NUM
ajfa-11778	228	13	.	.	PUNCT
ajfa-11778	229	1	vancouver	vancouver	NOUN
ajfa-11778	229	2	:	:	PUNCT
ajfa-11778	229	3	canadian	canadian	PROPN
ajfa-11778	229	4	certified	certify	VERB
ajfa-11778	229	5	general	general	ADJ
ajfa-11778	229	6	accountants	accountants	PROPN
ajfa-11778	229	7	association	association	PROPN
ajfa-11778	229	8	.	.	PUNCT
ajfa-11778	230	1	belkaoui	belkaoui	PROPN
ajfa-11778	230	2	,	,	PUNCT
ajfa-11778	230	3	r.a	r.a	PROPN
ajfa-11778	230	4	.	.	PROPN
ajfa-11778	230	5	(	(	PUNCT
ajfa-11778	230	6	2004	2004	NUM
ajfa-11778	230	7	)	)	PUNCT
ajfa-11778	230	8	.	.	PUNCT
ajfa-11778	231	1	accounting	accounting	NOUN
ajfa-11778	231	2	theory	theory	NOUN
ajfa-11778	231	3	.	.	PUNCT
ajfa-11778	232	1	london	london	PROPN
ajfa-11778	232	2	:	:	PUNCT
ajfa-11778	232	3	thomson	thomson	PROPN
ajfa-11778	232	4	learning	learning	PROPN
ajfa-11778	232	5	.	.	PUNCT
ajfa-11778	233	1	buzby	buzby	NOUN
ajfa-11778	233	2	,	,	PUNCT
ajfa-11778	233	3	s.	s.	PROPN
ajfa-11778	233	4	l.	l.	PROPN
ajfa-11778	233	5	(	(	PUNCT
ajfa-11778	233	6	1974	1974	NUM
ajfa-11778	233	7	)	)	PUNCT
ajfa-11778	233	8	.	.	PUNCT
ajfa-11778	234	1	selected	select	VERB
ajfa-11778	234	2	items	item	NOUN
ajfa-11778	234	3	of	of	ADP
ajfa-11778	234	4	information	information	NOUN
ajfa-11778	234	5	and	and	CCONJ
ajfa-11778	234	6	their	their	PRON
ajfa-11778	234	7	disclosure	disclosure	NOUN
ajfa-11778	234	8	in	in	ADP
ajfa-11778	234	9	annual	annual	ADJ
ajfa-11778	234	10	reports	report	NOUN
ajfa-11778	234	11	.	.	PUNCT
ajfa-11778	235	1	the	the	DET
ajfa-11778	235	2	accounting	accounting	NOUN
ajfa-11778	235	3	review	review	NOUN
ajfa-11778	235	4	,	,	PUNCT
ajfa-11778	235	5	49(3	49(3	PROPN
ajfa-11778	235	6	)	)	PUNCT
ajfa-11778	235	7	,	,	PUNCT
ajfa-11778	235	8	423	423	NUM
ajfa-11778	235	9	-	-	SYM
ajfa-11778	235	10	435	435	NUM
ajfa-11778	235	11	.	.	PUNCT
ajfa-11778	236	1	camfferman	camfferman	NOUN
ajfa-11778	236	2	,	,	PUNCT
ajfa-11778	236	3	k.	k.	PROPN
ajfa-11778	236	4	,	,	PUNCT
ajfa-11778	236	5	&	&	CCONJ
ajfa-11778	236	6	cooke	cooke	PROPN
ajfa-11778	236	7	,	,	PUNCT
ajfa-11778	236	8	t.e	t.e	PROPN
ajfa-11778	236	9	.	.	PUNCT
ajfa-11778	237	1	(	(	PUNCT
ajfa-11778	237	2	2002).an	2002).an	NUM
ajfa-11778	237	3	analysis	analysis	NOUN
ajfa-11778	237	4	of	of	ADP
ajfa-11778	237	5	disclosure	disclosure	NOUN
ajfa-11778	237	6	in	in	ADP
ajfa-11778	237	7	the	the	DET
ajfa-11778	237	8	annual	annual	ADJ
ajfa-11778	237	9	reports	report	NOUN
ajfa-11778	237	10	of	of	ADP
ajfa-11778	237	11	uk	uk	PROPN
ajfa-11778	237	12	and	and	CCONJ
ajfa-11778	237	13	dutch	dutch	ADJ
ajfa-11778	237	14	companies	company	NOUN
ajfa-11778	237	15	.	.	PUNCT
ajfa-11778	238	1	journal	journal	PROPN
ajfa-11778	238	2	of	of	ADP
ajfa-11778	238	3	international	international	ADJ
ajfa-11778	238	4	accounting	accounting	NOUN
ajfa-11778	238	5	research	research	NOUN
ajfa-11778	238	6	,	,	PUNCT
ajfa-11778	238	7	5(1	5(1	NUM
ajfa-11778	238	8	)	)	PUNCT
ajfa-11778	238	9	,	,	PUNCT
ajfa-11778	238	10	3	3	NUM
ajfa-11778	238	11	-	-	SYM
ajfa-11778	238	12	30	30	NUM
ajfa-11778	238	13	.	.	PUNCT
ajfa-11778	239	1	https://doi.org/10.2308/jiar.2002.1.1.3	https://doi.org/10.2308/jiar.2002.1.1.3	PROPN
ajfa-11778	239	2	cerf	cerf	PROPN
ajfa-11778	239	3	,	,	PUNCT
ajfa-11778	239	4	a.	a.	PROPN
ajfa-11778	239	5	r.	r.	PROPN
ajfa-11778	239	6	(	(	PUNCT
ajfa-11778	239	7	1961	1961	NUM
ajfa-11778	239	8	)	)	PUNCT
ajfa-11778	239	9	.	.	PUNCT
ajfa-11778	240	1	corporate	corporate	ADJ
ajfa-11778	240	2	reporting	reporting	NOUN
ajfa-11778	240	3	and	and	CCONJ
ajfa-11778	240	4	investment	investment	NOUN
ajfa-11778	240	5	decisions	decision	NOUN
ajfa-11778	240	6	.	.	PUNCT
ajfa-11778	241	1	berkeley	berkeley	PROPN
ajfa-11778	241	2	:	:	PUNCT
ajfa-11778	241	3	university	university	PROPN
ajfa-11778	241	4	of	of	ADP
ajfa-11778	241	5	california	california	PROPN
ajfa-11778	241	6	press	press	PROPN
ajfa-11778	241	7	.	.	PUNCT
ajfa-11778	242	1	choi	choi	NOUN
ajfa-11778	242	2	,	,	PUNCT
ajfa-11778	242	3	f.d.s	f.d.s	NOUN
ajfa-11778	242	4	.	.	PUNCT
ajfa-11778	243	1	(	(	PUNCT
ajfa-11778	243	2	1973	1973	NUM
ajfa-11778	243	3	)	)	PUNCT
ajfa-11778	243	4	.	.	PUNCT
ajfa-11778	244	1	financial	financial	ADJ
ajfa-11778	244	2	disclosure	disclosure	NOUN
ajfa-11778	244	3	and	and	CCONJ
ajfa-11778	244	4	entry	entry	NOUN
ajfa-11778	244	5	to	to	ADP
ajfa-11778	244	6	the	the	DET
ajfa-11778	244	7	european	european	ADJ
ajfa-11778	244	8	capital	capital	NOUN
ajfa-11778	244	9	market	market	NOUN
ajfa-11778	244	10	.	.	PUNCT
ajfa-11778	245	1	journal	journal	NOUN
ajfa-11778	245	2	of	of	ADP
ajfa-11778	245	3	accounting	accounting	NOUN
ajfa-11778	245	4	research	research	NOUN
ajfa-11778	245	5	,	,	PUNCT
ajfa-11778	245	6	11(2	11(2	NUM
ajfa-11778	245	7	)	)	PUNCT
ajfa-11778	245	8	,	,	PUNCT
ajfa-11778	245	9	159	159	NUM
ajfa-11778	245	10	-	-	SYM
ajfa-11778	245	11	175	175	NUM
ajfa-11778	245	12	.	.	PUNCT
ajfa-11778	246	1	https://doi.org/10.2307/2490187	https://doi.org/10.2307/2490187	VERB
ajfa-11778	246	2	cooke	cooke	PROPN
ajfa-11778	246	3	,	,	PUNCT
ajfa-11778	246	4	t.	t.	PROPN
ajfa-11778	246	5	e.	e.	PROPN
ajfa-11778	246	6	(	(	PUNCT
ajfa-11778	246	7	1989a	1989a	NUM
ajfa-11778	246	8	)	)	PUNCT
ajfa-11778	246	9	.	.	PUNCT
ajfa-11778	247	1	disclosure	disclosure	NOUN
ajfa-11778	247	2	in	in	ADP
ajfa-11778	247	3	the	the	DET
ajfa-11778	247	4	corporate	corporate	ADJ
ajfa-11778	247	5	annual	annual	ADJ
ajfa-11778	247	6	reports	report	NOUN
ajfa-11778	247	7	of	of	ADP
ajfa-11778	247	8	swedish	swedish	ADJ
ajfa-11778	247	9	companies	company	NOUN
ajfa-11778	247	10	.	.	PUNCT
ajfa-11778	248	1	accounting	accounting	NOUN
ajfa-11778	248	2	and	and	CCONJ
ajfa-11778	248	3	business	business	NOUN
ajfa-11778	248	4	research	research	NOUN
ajfa-11778	248	5	,	,	PUNCT
ajfa-11778	248	6	19(74	19(74	NUM
ajfa-11778	248	7	)	)	PUNCT
ajfa-11778	248	8	,	,	PUNCT
ajfa-11778	248	9	113	113	NUM
ajfa-11778	248	10	-	-	SYM
ajfa-11778	248	11	124	124	NUM
ajfa-11778	248	12	.	.	PUNCT
ajfa-11778	249	1	https://doi.org/10.1080/00014788.1989.9728841	https://doi.org/10.1080/00014788.1989.9728841	PROPN
ajfa-11778	249	2	cooke	cooke	PROPN
ajfa-11778	249	3	,	,	PUNCT
ajfa-11778	249	4	t.e	t.e	PROPN
ajfa-11778	249	5	.	.	PUNCT
ajfa-11778	249	6	(	(	PUNCT
ajfa-11778	249	7	1992	1992	NUM
ajfa-11778	249	8	)	)	PUNCT
ajfa-11778	249	9	.	.	PUNCT
ajfa-11778	250	1	the	the	DET
ajfa-11778	250	2	impact	impact	NOUN
ajfa-11778	250	3	of	of	ADP
ajfa-11778	250	4	size	size	NOUN
ajfa-11778	250	5	,	,	PUNCT
ajfa-11778	250	6	stock	stock	NOUN
ajfa-11778	250	7	market	market	NOUN
ajfa-11778	250	8	listing	listing	NOUN
ajfa-11778	250	9	and	and	CCONJ
ajfa-11778	250	10	industry	industry	NOUN
ajfa-11778	250	11	type	type	NOUN
ajfa-11778	250	12	on	on	ADP
ajfa-11778	250	13	disclosure	disclosure	NOUN
ajfa-11778	250	14	in	in	ADP
ajfa-11778	250	15	the	the	DET
ajfa-11778	250	16	annual	annual	ADJ
ajfa-11778	250	17	reports	report	NOUN
ajfa-11778	250	18	of	of	ADP
ajfa-11778	250	19	japanese	japanese	ADJ
ajfa-11778	250	20	listed	list	VERB
ajfa-11778	250	21	corporations	corporation	NOUN
ajfa-11778	250	22	.	.	PUNCT
ajfa-11778	251	1	accounting	accounting	NOUN
ajfa-11778	251	2	and	and	CCONJ
ajfa-11778	251	3	business	business	NOUN
ajfa-11778	251	4	research	research	NOUN
ajfa-11778	251	5	,	,	PUNCT
ajfa-11778	251	6	22(87	22(87	NOUN
ajfa-11778	251	7	)	)	PUNCT
ajfa-11778	251	8	,	,	PUNCT
ajfa-11778	251	9	229	229	NUM
ajfa-11778	251	10	-	-	SYM
ajfa-11778	251	11	237	237	NUM
ajfa-11778	251	12	.	.	PUNCT
ajfa-11778	252	1	https://doi.org/10.1080/00014788.1992.9729440	https://doi.org/10.1080/00014788.1992.9729440	PROPN
ajfa-11778	252	2	cooke	cooke	PROPN
ajfa-11778	252	3	,	,	PUNCT
ajfa-11778	252	4	t.e	t.e	PROPN
ajfa-11778	252	5	.	.	PROPN
ajfa-11778	252	6	,	,	PUNCT
ajfa-11778	252	7	&	&	CCONJ
ajfa-11778	252	8	wallace	wallace	PROPN
ajfa-11778	252	9	,	,	PUNCT
ajfa-11778	252	10	r.s.o	r.s.o	PROPN
ajfa-11778	252	11	.	.	PUNCT
ajfa-11778	252	12	(	(	PUNCT
ajfa-11778	252	13	1989	1989	NUM
ajfa-11778	252	14	)	)	PUNCT
ajfa-11778	252	15	.	.	PUNCT
ajfa-11778	253	1	global	global	ADJ
ajfa-11778	253	2	survey	survey	NOUN
ajfa-11778	253	3	of	of	ADP
ajfa-11778	253	4	corporate	corporate	ADJ
ajfa-11778	253	5	disclosure	disclosure	NOUN
ajfa-11778	253	6	practices	practice	NOUN
ajfa-11778	253	7	and	and	CCONJ
ajfa-11778	253	8	audit	audit	NOUN
ajfa-11778	253	9	firms	firm	NOUN
ajfa-11778	253	10	:	:	PUNCT
ajfa-11778	253	11	a	a	DET
ajfa-11778	253	12	review	review	NOUN
ajfa-11778	253	13	essay	essay	VERB
ajfa-11778	253	14	.	.	PUNCT
ajfa-11778	254	1	accounting	accounting	NOUN
ajfa-11778	254	2	and	and	CCONJ
ajfa-11778	254	3	business	business	NOUN
ajfa-11778	254	4	research	research	NOUN
ajfa-11778	254	5	,	,	PUNCT
ajfa-11778	254	6	winter	winter	NOUN
ajfa-11778	254	7	,	,	PUNCT
ajfa-11778	254	8	47	47	NUM
ajfa-11778	254	9	-	-	SYM
ajfa-11778	254	10	57	57	NUM
ajfa-11778	254	11	https://doi.org/10.1080/00014788.1989.9729394	https://doi.org/10.1080/00014788.1989.9729394	NOUN
ajfa-11778	254	12	factbook	factbook	NOUN
ajfa-11778	254	13	.	.	PUNCT
ajfa-11778	255	1	(	(	PUNCT
ajfa-11778	255	2	2014	2014	NUM
ajfa-11778	255	3	)	)	PUNCT
ajfa-11778	255	4	.	.	PUNCT
ajfa-11778	256	1	nigerian	nigerian	ADJ
ajfa-11778	256	2	stock	stock	PROPN
ajfa-11778	256	3	exchange	exchange	PROPN
ajfa-11778	256	4	fama	fama	PROPN
ajfa-11778	256	5	,	,	PUNCT
ajfa-11778	256	6	e.	e.	PROPN
ajfa-11778	256	7	f.	f.	PROPN
ajfa-11778	256	8	,	,	PUNCT
ajfa-11778	256	9	&	&	CCONJ
ajfa-11778	256	10	jensen	jensen	PROPN
ajfa-11778	256	11	,	,	PUNCT
ajfa-11778	256	12	m.	m.	PROPN
ajfa-11778	256	13	c.	c.	PROPN
ajfa-11778	256	14	(	(	PUNCT
ajfa-11778	256	15	1983).separation	1983).separation	NUM
ajfa-11778	256	16	of	of	ADP
ajfa-11778	256	17	ownership	ownership	NOUN
ajfa-11778	256	18	and	and	CCONJ
ajfa-11778	256	19	control	control	NOUN
ajfa-11778	256	20	.	.	PUNCT
ajfa-11778	257	1	journal	journal	PROPN
ajfa-11778	257	2	of	of	ADP
ajfa-11778	257	3	law	law	NOUN
ajfa-11778	257	4	and	and	CCONJ
ajfa-11778	257	5	economics	economic	NOUN
ajfa-11778	257	6	,	,	PUNCT
ajfa-11778	257	7	26(3	26(3	NUM
ajfa-11778	257	8	)	)	PUNCT
ajfa-11778	257	9	,	,	PUNCT
ajfa-11778	257	10	301	301	NUM
ajfa-11778	257	11	-	-	SYM
ajfa-11778	257	12	325	325	NUM
ajfa-11778	257	13	.	.	PUNCT
ajfa-11778	258	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
ajfa-11778	258	2	gibbins	gibbin	NOUN
ajfa-11778	258	3	,	,	PUNCT
ajfa-11778	258	4	m.	m.	NOUN
ajfa-11778	258	5	,	,	PUNCT
ajfa-11778	258	6	richardson	richardson	PROPN
ajfa-11778	258	7	,	,	PUNCT
ajfa-11778	258	8	a.	a.	PROPN
ajfa-11778	258	9	,	,	PUNCT
ajfa-11778	258	10	&	&	CCONJ
ajfa-11778	258	11	waterhouse	waterhouse	PROPN
ajfa-11778	258	12	,	,	PUNCT
ajfa-11778	258	13	j.	j.	PROPN
ajfa-11778	258	14	(	(	PUNCT
ajfa-11778	258	15	1990	1990	NUM
ajfa-11778	258	16	)	)	PUNCT
ajfa-11778	258	17	.	.	PUNCT
ajfa-11778	259	1	the	the	DET
ajfa-11778	259	2	management	management	NOUN
ajfa-11778	259	3	of	of	ADP
ajfa-11778	259	4	corporate	corporate	ADJ
ajfa-11778	259	5	financial	financial	ADJ
ajfa-11778	259	6	disclosure	disclosure	NOUN
ajfa-11778	259	7	:	:	PUNCT
ajfa-11778	259	8	opportunism	opportunism	NOUN
ajfa-11778	259	9	,	,	PUNCT
ajfa-11778	259	10	ritualism	ritualism	NOUN
ajfa-11778	259	11	,	,	PUNCT
ajfa-11778	259	12	policies	policy	NOUN
ajfa-11778	259	13	,	,	PUNCT
ajfa-11778	259	14	and	and	CCONJ
ajfa-11778	259	15	processes	process	NOUN
ajfa-11778	259	16	.	.	PUNCT
ajfa-11778	260	1	journal	journal	NOUN
ajfa-11778	260	2	of	of	ADP
ajfa-11778	260	3	accounting	accounting	NOUN
ajfa-11778	260	4	research	research	NOUN
ajfa-11778	260	5	,	,	PUNCT
ajfa-11778	260	6	28(1	28(1	NOUN
ajfa-11778	260	7	)	)	PUNCT
ajfa-11778	260	8	,	,	PUNCT
ajfa-11778	260	9	121	121	NUM
ajfa-11778	260	10	-	-	SYM
ajfa-11778	260	11	143	143	NUM
ajfa-11778	260	12	.	.	PUNCT
ajfa-11778	261	1	https://doi.org/10.2307/2491219	https://doi.org/10.2307/2491219	PROPN
ajfa-11778	261	2	gordon	gordon	PROPN
ajfa-11778	261	3	,	,	PUNCT
ajfa-11778	261	4	m.	m.	NOUN
ajfa-11778	261	5	(	(	PUNCT
ajfa-11778	261	6	1964).postulates	1964).postulates	NUM
ajfa-11778	261	7	,	,	PUNCT
ajfa-11778	261	8	principles	principle	NOUN
ajfa-11778	261	9	and	and	CCONJ
ajfa-11778	261	10	research	research	NOUN
ajfa-11778	261	11	in	in	ADP
ajfa-11778	261	12	accounting	accounting	NOUN
ajfa-11778	261	13	.	.	PUNCT
ajfa-11778	262	1	the	the	DET
ajfa-11778	262	2	accounting	accounting	NOUN
ajfa-11778	262	3	review	review	NOUN
ajfa-11778	262	4	,	,	PUNCT
ajfa-11778	262	5	39(2	39(2	NUM
ajfa-11778	262	6	)	)	PUNCT
ajfa-11778	262	7	,	,	PUNCT
ajfa-11778	262	8	251	251	NUM
ajfa-11778	262	9	-	-	SYM
ajfa-11778	262	10	263	263	NUM
ajfa-11778	262	11	.	.	PUNCT
ajfa-11778	263	1	asian	asian	ADJ
ajfa-11778	263	2	journal	journal	PROPN
ajfa-11778	263	3	of	of	ADP
ajfa-11778	263	4	finance	finance	PROPN
ajfa-11778	263	5	&	&	CCONJ
ajfa-11778	263	6	accounting	accounting	PROPN
ajfa-11778	263	7	issn	issn	PROPN
ajfa-11778	263	8	1946	1946	NUM
ajfa-11778	263	9	-	-	PUNCT
ajfa-11778	263	10	052x	052x	PROPN
ajfa-11778	263	11	2017	2017	NUM
ajfa-11778	263	12	,	,	PUNCT
ajfa-11778	263	13	vol	vol	NOUN
ajfa-11778	263	14	.	.	NOUN
ajfa-11778	263	15	9	9	NUM
ajfa-11778	263	16	,	,	PUNCT
ajfa-11778	263	17	no	no	NOUN
ajfa-11778	263	18	.	.	NOUN
ajfa-11778	263	19	2	2	NUM
ajfa-11778	263	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	263	21	85	85	NUM
ajfa-11778	263	22	gouws	gouws	NOUN
ajfa-11778	263	23	,	,	PUNCT
ajfa-11778	263	24	d.g	d.g	PROPN
ajfa-11778	263	25	.	.	PROPN
ajfa-11778	263	26	,	,	PUNCT
ajfa-11778	263	27	&	&	CCONJ
ajfa-11778	263	28	cronje	cronje	PROPN
ajfa-11778	263	29	,	,	PUNCT
ajfa-11778	263	30	c.j	c.j	PROPN
ajfa-11778	263	31	.	.	PROPN
ajfa-11778	263	32	(	(	PUNCT
ajfa-11778	263	33	2008	2008	NUM
ajfa-11778	263	34	)	)	PUNCT
ajfa-11778	263	35	.	.	PUNCT
ajfa-11778	264	1	corporate	corporate	ADJ
ajfa-11778	264	2	annual	annual	ADJ
ajfa-11778	264	3	reports	report	NOUN
ajfa-11778	264	4	:	:	PUNCT
ajfa-11778	264	5	accounting	accounting	NOUN
ajfa-11778	264	6	practices	practice	NOUN
ajfa-11778	264	7	in	in	ADP
ajfa-11778	264	8	transition	transition	NOUN
ajfa-11778	264	9	.	.	PUNCT
ajfa-11778	264	10	'	'	PUNCT
ajfa-11778	265	1	south	south	ADJ
ajfa-11778	265	2	african	african	ADJ
ajfa-11778	265	3	business	business	PROPN
ajfa-11778	265	4	review	review	PROPN
ajfa-11778	265	5	,	,	PUNCT
ajfa-11778	265	6	12(2	12(2	NUM
ajfa-11778	265	7	)	)	PUNCT
ajfa-11778	265	8	,	,	PUNCT
ajfa-11778	265	9	108	108	NUM
ajfa-11778	265	10	-	-	SYM
ajfa-11778	265	11	133	133	NUM
ajfa-11778	265	12	.	.	PUNCT
ajfa-11778	266	1	hajian	hajian	ADJ
ajfa-11778	266	2	,	,	PUNCT
ajfa-11778	266	3	n.	n.	NOUN
ajfa-11778	266	4	,	,	PUNCT
ajfa-11778	266	5	&	&	CCONJ
ajfa-11778	266	6	rostami	rostami	PROPN
ajfa-11778	266	7	,	,	PUNCT
ajfa-11778	266	8	a.	a.	NOUN
ajfa-11778	266	9	a.	a.	NOUN
ajfa-11778	266	10	(	(	PUNCT
ajfa-11778	266	11	2014	2014	NUM
ajfa-11778	266	12	)	)	PUNCT
ajfa-11778	266	13	.	.	PUNCT
ajfa-11778	267	1	transparency	transparency	NOUN
ajfa-11778	267	2	and	and	CCONJ
ajfa-11778	267	3	disclosure	disclosure	NOUN
ajfa-11778	267	4	indices	index	NOUN
ajfa-11778	267	5	in	in	ADP
ajfa-11778	267	6	emerging	emerge	VERB
ajfa-11778	267	7	markets	market	NOUN
ajfa-11778	267	8	.	.	PUNCT
ajfa-11778	268	1	the	the	DET
ajfa-11778	268	2	macrotheme	macrotheme	PROPN
ajfa-11778	268	3	review	review	NOUN
ajfa-11778	268	4	,	,	PUNCT
ajfa-11778	268	5	3(3	3(3	NUM
ajfa-11778	268	6	)	)	PUNCT
ajfa-11778	268	7	,	,	PUNCT
ajfa-11778	268	8	73	73	NUM
ajfa-11778	268	9	-	-	SYM
ajfa-11778	268	10	82	82	NUM
ajfa-11778	268	11	healy	healy	PROPN
ajfa-11778	268	12	,	,	PUNCT
ajfa-11778	268	13	p.	p.	NOUN
ajfa-11778	268	14	m.	m.	NOUN
ajfa-11778	268	15	,	,	PUNCT
ajfa-11778	268	16	&	&	CCONJ
ajfa-11778	268	17	palepu	palepu	PROPN
ajfa-11778	268	18	,	,	PUNCT
ajfa-11778	268	19	k.	k.	PROPN
ajfa-11778	268	20	g.	g.	PROPN
ajfa-11778	268	21	(	(	PUNCT
ajfa-11778	268	22	2001	2001	NUM
ajfa-11778	268	23	)	)	PUNCT
ajfa-11778	268	24	.	.	PUNCT
ajfa-11778	269	1	information	information	NOUN
ajfa-11778	269	2	asymmetry	asymmetry	NOUN
ajfa-11778	269	3	,	,	PUNCT
ajfa-11778	269	4	corporate	corporate	ADJ
ajfa-11778	269	5	disclosure	disclosure	NOUN
ajfa-11778	269	6	,	,	PUNCT
ajfa-11778	269	7	and	and	CCONJ
ajfa-11778	269	8	the	the	DET
ajfa-11778	269	9	capital	capital	NOUN
ajfa-11778	269	10	markets	market	NOUN
ajfa-11778	269	11	:	:	PUNCT
ajfa-11778	269	12	a	a	DET
ajfa-11778	269	13	review	review	NOUN
ajfa-11778	269	14	of	of	ADP
ajfa-11778	269	15	the	the	DET
ajfa-11778	269	16	empirical	empirical	ADJ
ajfa-11778	269	17	disclosure	disclosure	NOUN
ajfa-11778	269	18	literature	literature	NOUN
ajfa-11778	269	19	.	.	PUNCT
ajfa-11778	270	1	journal	journal	PROPN
ajfa-11778	270	2	of	of	ADP
ajfa-11778	270	3	accounting	accounting	NOUN
ajfa-11778	270	4	and	and	CCONJ
ajfa-11778	270	5	economics	economic	NOUN
ajfa-11778	270	6	,	,	PUNCT
ajfa-11778	270	7	31(1	31(1	NUM
ajfa-11778	270	8	-	-	SYM
ajfa-11778	270	9	3	3	NUM
ajfa-11778	270	10	)	)	PUNCT
ajfa-11778	270	11	,	,	PUNCT
ajfa-11778	270	12	405	405	NUM
ajfa-11778	270	13	-	-	SYM
ajfa-11778	270	14	440	440	NUM
ajfa-11778	270	15	.	.	PUNCT
ajfa-11778	271	1	https://doi.org/10.1016/s0165-4101(01)00018-0	https://doi.org/10.1016/s0165-4101(01)00018-0	PROPN
ajfa-11778	271	2	iatridis	iatridis	PROPN
ajfa-11778	271	3	,	,	PUNCT
ajfa-11778	271	4	g.	g.	PROPN
ajfa-11778	271	5	(	(	PUNCT
ajfa-11778	271	6	2008	2008	NUM
ajfa-11778	271	7	)	)	PUNCT
ajfa-11778	271	8	.	.	PUNCT
ajfa-11778	272	1	accounting	accounting	NOUN
ajfa-11778	272	2	disclosure	disclosure	NOUN
ajfa-11778	272	3	and	and	CCONJ
ajfa-11778	272	4	firms	firm	NOUN
ajfa-11778	272	5	'	'	PART
ajfa-11778	272	6	financial	financial	ADJ
ajfa-11778	272	7	attributes	attribute	NOUN
ajfa-11778	272	8	:	:	PUNCT
ajfa-11778	272	9	evidence	evidence	NOUN
ajfa-11778	272	10	from	from	ADP
ajfa-11778	272	11	the	the	DET
ajfa-11778	272	12	uk	uk	PROPN
ajfa-11778	272	13	stock	stock	NOUN
ajfa-11778	272	14	market	market	NOUN
ajfa-11778	272	15	.	.	PUNCT
ajfa-11778	273	1	international	international	ADJ
ajfa-11778	273	2	review	review	NOUN
ajfa-11778	273	3	of	of	ADP
ajfa-11778	273	4	financial	financial	ADJ
ajfa-11778	273	5	analysis	analysis	NOUN
ajfa-11778	273	6	,	,	PUNCT
ajfa-11778	273	7	17(2	17(2	NUM
ajfa-11778	273	8	)	)	PUNCT
ajfa-11778	273	9	,	,	PUNCT
ajfa-11778	273	10	219	219	NUM
ajfa-11778	273	11	-	-	SYM
ajfa-11778	273	12	241	241	NUM
ajfa-11778	273	13	.	.	PUNCT
ajfa-11778	274	1	https://doi.org/10.1016/j.irfa.2006.05.003	https://doi.org/10.1016/j.irfa.2006.05.003	PROPN
ajfa-11778	274	2	ibrahim	ibrahim	PROPN
ajfa-11778	274	3	,	,	PUNCT
ajfa-11778	274	4	l.	l.	PROPN
ajfa-11778	274	5	(	(	PUNCT
ajfa-11778	274	6	2014	2014	NUM
ajfa-11778	274	7	)	)	PUNCT
ajfa-11778	274	8	.	.	PUNCT
ajfa-11778	275	1	accounting	account	VERB
ajfa-11778	275	2	information	information	NOUN
ajfa-11778	275	3	disclosure	disclosure	NOUN
ajfa-11778	275	4	by	by	ADP
ajfa-11778	275	5	selected	select	VERB
ajfa-11778	275	6	nigerian	nigerian	ADJ
ajfa-11778	275	7	deposit	deposit	NOUN
ajfa-11778	275	8	money	money	NOUN
ajfa-11778	275	9	banks	bank	NOUN
ajfa-11778	275	10	(	(	PUNCT
ajfa-11778	275	11	unpublished	unpublished	ADJ
ajfa-11778	275	12	master	master	NOUN
ajfa-11778	275	13	's	's	PART
ajfa-11778	275	14	dissertation	dissertation	NOUN
ajfa-11778	275	15	)	)	PUNCT
ajfa-11778	275	16	,	,	PUNCT
ajfa-11778	275	17	usmanu	usmanu	PROPN
ajfa-11778	275	18	danfodiyo	danfodiyo	PROPN
ajfa-11778	275	19	university	university	PROPN
ajfa-11778	275	20	,	,	PUNCT
ajfa-11778	275	21	sokoto	sokoto	PROPN
ajfa-11778	275	22	,	,	PUNCT
ajfa-11778	275	23	nigeria	nigeria	PROPN
ajfa-11778	275	24	iyoha	iyoha	PROPN
ajfa-11778	275	25	,	,	PUNCT
ajfa-11778	275	26	m.	m.	NOUN
ajfa-11778	275	27	a.	a.	NOUN
ajfa-11778	275	28	(	(	PUNCT
ajfa-11778	275	29	2004	2004	NUM
ajfa-11778	275	30	)	)	PUNCT
ajfa-11778	275	31	.	.	PUNCT
ajfa-11778	276	1	applied	apply	VERB
ajfa-11778	276	2	econometrics	econometric	NOUN
ajfa-11778	276	3	.	.	PUNCT
ajfa-11778	277	1	benin	benin	PROPN
ajfa-11778	277	2	city	city	PROPN
ajfa-11778	277	3	,	,	PUNCT
ajfa-11778	277	4	nigera	nigera	NOUN
ajfa-11778	277	5	:	:	PUNCT
ajfa-11778	277	6	mindex	mindex	NOUN
ajfa-11778	277	7	press	press	NOUN
ajfa-11778	277	8	.	.	PUNCT
ajfa-11778	278	1	jaggi	jaggi	PROPN
ajfa-11778	278	2	,	,	PUNCT
ajfa-11778	278	3	b.	b.	PROPN
ajfa-11778	278	4	,	,	PUNCT
ajfa-11778	278	5	&	&	CCONJ
ajfa-11778	278	6	low	low	PROPN
ajfa-11778	278	7	,	,	PUNCT
ajfa-11778	278	8	p.y	p.y	PROPN
ajfa-11778	278	9	.	.	PROPN
ajfa-11778	278	10	(	(	PUNCT
ajfa-11778	278	11	2000	2000	NUM
ajfa-11778	278	12	)	)	PUNCT
ajfa-11778	278	13	.	.	PUNCT
ajfa-11778	279	1	impact	impact	NOUN
ajfa-11778	279	2	of	of	ADP
ajfa-11778	279	3	culture	culture	NOUN
ajfa-11778	279	4	,	,	PUNCT
ajfa-11778	279	5	market	market	NOUN
ajfa-11778	279	6	forces	force	NOUN
ajfa-11778	279	7	,	,	PUNCT
ajfa-11778	279	8	and	and	CCONJ
ajfa-11778	279	9	legal	legal	ADJ
ajfa-11778	279	10	system	system	NOUN
ajfa-11778	279	11	on	on	ADP
ajfa-11778	279	12	financial	financial	ADJ
ajfa-11778	279	13	disclosures	disclosure	NOUN
ajfa-11778	279	14	.	.	PUNCT
ajfa-11778	280	1	international	international	ADJ
ajfa-11778	280	2	journal	journal	PROPN
ajfa-11778	280	3	of	of	ADP
ajfa-11778	280	4	accounting	accounting	NOUN
ajfa-11778	280	5	,	,	PUNCT
ajfa-11778	280	6	35(4	35(4	NUM
ajfa-11778	280	7	)	)	PUNCT
ajfa-11778	280	8	,	,	PUNCT
ajfa-11778	280	9	495	495	NUM
ajfa-11778	280	10	-	-	SYM
ajfa-11778	280	11	519	519	NUM
ajfa-11778	280	12	.	.	PUNCT
ajfa-11778	281	1	https://doi.org/10.1016/s0020-7063(00)00076-5	https://doi.org/10.1016/s0020-7063(00)00076-5	PROPN
ajfa-11778	281	2	jensen	jensen	PROPN
ajfa-11778	281	3	,	,	PUNCT
ajfa-11778	281	4	m.	m.	PROPN
ajfa-11778	281	5	c.	c.	PROPN
ajfa-11778	281	6	(	(	PUNCT
ajfa-11778	281	7	1983	1983	NUM
ajfa-11778	281	8	)	)	PUNCT
ajfa-11778	281	9	.	.	PUNCT
ajfa-11778	282	1	the	the	DET
ajfa-11778	282	2	modern	modern	ADJ
ajfa-11778	282	3	industrial	industrial	ADJ
ajfa-11778	282	4	revolution	revolution	NOUN
ajfa-11778	282	5	,	,	PUNCT
ajfa-11778	282	6	exit	exit	NOUN
ajfa-11778	282	7	and	and	CCONJ
ajfa-11778	282	8	the	the	DET
ajfa-11778	282	9	failure	failure	NOUN
ajfa-11778	282	10	of	of	ADP
ajfa-11778	282	11	internal	internal	ADJ
ajfa-11778	282	12	control	control	NOUN
ajfa-11778	282	13	systems	system	NOUN
ajfa-11778	282	14	.	.	PUNCT
ajfa-11778	283	1	the	the	DET
ajfa-11778	283	2	journal	journal	PROPN
ajfa-11778	283	3	of	of	ADP
ajfa-11778	283	4	finance	finance	NOUN
ajfa-11778	283	5	,	,	PUNCT
ajfa-11778	283	6	48(3	48(3	PROPN
ajfa-11778	283	7	)	)	PUNCT
ajfa-11778	283	8	,	,	PUNCT
ajfa-11778	283	9	831	831	NUM
ajfa-11778	283	10	-	-	SYM
ajfa-11778	283	11	880	880	NUM
ajfa-11778	283	12	.	.	PUNCT
ajfa-11778	284	1	https://doi.org/10.1111/j.1540-6261.1993.tb04022.x	https://doi.org/10.1111/j.1540-6261.1993.tb04022.x	PROPN
ajfa-11778	284	2	kiyanga	kiyanga	PROPN
ajfa-11778	284	3	,	,	PUNCT
ajfa-11778	284	4	b.	b.	PROPN
ajfa-11778	284	5	p.	p.	PROPN
ajfa-11778	284	6	l.	l.	PROPN
ajfa-11778	284	7	(	(	PUNCT
ajfa-11778	284	8	2014).corporate	2014).corporate	NUM
ajfa-11778	284	9	disclosure	disclosure	NOUN
ajfa-11778	284	10	quality	quality	NOUN
ajfa-11778	284	11	:	:	PUNCT
ajfa-11778	284	12	a	a	DET
ajfa-11778	284	13	comparative	comparative	ADJ
ajfa-11778	284	14	study	study	NOUN
ajfa-11778	284	15	of	of	ADP
ajfa-11778	284	16	botswana	botswana	PROPN
ajfa-11778	284	17	and	and	CCONJ
ajfa-11778	284	18	south	south	PROPN
ajfa-11778	284	19	africa	africa	PROPN
ajfa-11778	284	20	.	.	PUNCT
ajfa-11778	285	1	unpublished	unpublished	ADJ
ajfa-11778	285	2	master	master	NOUN
ajfa-11778	285	3	's	's	PART
ajfa-11778	285	4	thesis	thesis	NOUN
ajfa-11778	285	5	,	,	PUNCT
ajfa-11778	285	6	university	university	NOUN
ajfa-11778	285	7	of	of	ADP
ajfa-11778	285	8	south	south	PROPN
ajfa-11778	285	9	africa	africa	PROPN
ajfa-11778	285	10	.	.	PUNCT
ajfa-11778	285	11	kohler	kohler	PROPN
ajfa-11778	285	12	,	,	PUNCT
ajfa-11778	285	13	e.	e.	PROPN
ajfa-11778	285	14	l.	l.	PROPN
ajfa-11778	285	15	(	(	PUNCT
ajfa-11778	285	16	1957	1957	NUM
ajfa-11778	285	17	)	)	PUNCT
ajfa-11778	285	18	.	.	PUNCT
ajfa-11778	286	1	a	a	DET
ajfa-11778	286	2	dictionary	dictionary	NOUN
ajfa-11778	286	3	for	for	ADP
ajfa-11778	286	4	accountants	accountant	NOUN
ajfa-11778	286	5	.	.	PUNCT
ajfa-11778	287	1	englewood	englewood	PROPN
ajfa-11778	287	2	cliff	cliff	PROPN
ajfa-11778	287	3	,	,	PUNCT
ajfa-11778	287	4	n.j	n.j	PROPN
ajfa-11778	287	5	.	.	PROPN
ajfa-11778	287	6	:	:	PUNCT
ajfa-11778	288	1	prentice	prentice	PROPN
ajfa-11778	288	2	lang	lang	PROPN
ajfa-11778	288	3	,	,	PUNCT
ajfa-11778	288	4	m.	m.	NOUN
ajfa-11778	288	5	,	,	PUNCT
ajfa-11778	288	6	&	&	CCONJ
ajfa-11778	288	7	lundholm	lundholm	PROPN
ajfa-11778	288	8	,	,	PUNCT
ajfa-11778	288	9	r.	r.	PROPN
ajfa-11778	288	10	(	(	PUNCT
ajfa-11778	288	11	1993	1993	NUM
ajfa-11778	288	12	)	)	PUNCT
ajfa-11778	288	13	.	.	PUNCT
ajfa-11778	289	1	cross	cross	VERB
ajfa-11778	289	2	sectional	sectional	ADJ
ajfa-11778	289	3	determinants	determinant	NOUN
ajfa-11778	289	4	of	of	ADP
ajfa-11778	289	5	analyst	analyst	NOUN
ajfa-11778	289	6	rating	rating	NOUN
ajfa-11778	289	7	of	of	ADP
ajfa-11778	289	8	corporate	corporate	ADJ
ajfa-11778	289	9	disclosures	disclosure	NOUN
ajfa-11778	289	10	.	.	PUNCT
ajfa-11778	290	1	journal	journal	NOUN
ajfa-11778	290	2	of	of	ADP
ajfa-11778	290	3	accounting	accounting	NOUN
ajfa-11778	290	4	research	research	NOUN
ajfa-11778	290	5	,	,	PUNCT
ajfa-11778	290	6	31(2	31(2	NUM
ajfa-11778	290	7	)	)	PUNCT
ajfa-11778	290	8	,	,	PUNCT
ajfa-11778	290	9	246	246	NUM
ajfa-11778	290	10	-	-	SYM
ajfa-11778	290	11	271	271	NUM
ajfa-11778	290	12	.	.	PUNCT
ajfa-11778	291	1	https://doi.org/10.2307/2491273	https://doi.org/10.2307/2491273	PROPN
ajfa-11778	291	2	lee	lee	PROPN
ajfa-11778	291	3	,	,	PUNCT
ajfa-11778	291	4	m.	m.	PROPN
ajfa-11778	291	5	d.	d.	PROPN
ajfa-11778	291	6	p.	p.	PROPN
ajfa-11778	291	7	(	(	PUNCT
ajfa-11778	291	8	2012	2012	NUM
ajfa-11778	291	9	)	)	PUNCT
ajfa-11778	291	10	.	.	PUNCT
ajfa-11778	292	1	a	a	DET
ajfa-11778	292	2	review	review	NOUN
ajfa-11778	292	3	of	of	ADP
ajfa-11778	292	4	the	the	DET
ajfa-11778	292	5	theories	theory	NOUN
ajfa-11778	292	6	of	of	ADP
ajfa-11778	292	7	corporate	corporate	ADJ
ajfa-11778	292	8	social	social	ADJ
ajfa-11778	292	9	responsibility	responsibility	NOUN
ajfa-11778	292	10	:	:	PUNCT
ajfa-11778	292	11	its	its	PRON
ajfa-11778	292	12	evolutionary	evolutionary	ADJ
ajfa-11778	292	13	path	path	NOUN
ajfa-11778	292	14	and	and	CCONJ
ajfa-11778	292	15	the	the	DET
ajfa-11778	292	16	road	road	NOUN
ajfa-11778	292	17	ahead	ahead	ADV
ajfa-11778	292	18	.	.	PUNCT
ajfa-11778	293	1	international	international	ADJ
ajfa-11778	293	2	journal	journal	PROPN
ajfa-11778	293	3	of	of	ADP
ajfa-11778	293	4	management	management	NOUN
ajfa-11778	293	5	reviews	review	NOUN
ajfa-11778	293	6	,	,	PUNCT
ajfa-11778	293	7	10(1	10(1	NUM
ajfa-11778	293	8	)	)	PUNCT
ajfa-11778	293	9	,	,	PUNCT
ajfa-11778	293	10	53–73	53–73	NUM
ajfa-11778	293	11	.	.	PUNCT
ajfa-11778	294	1	https://doi.org/10.1111/j.1468-2370.2007.00226.x	https://doi.org/10.1111/j.1468-2370.2007.00226.x	ADJ
ajfa-11778	294	2	modugu	modugu	NOUN
ajfa-11778	294	3	,	,	PUNCT
ajfa-11778	294	4	k.p	k.p	PROPN
ajfa-11778	294	5	.	.	PROPN
ajfa-11778	294	6	&	&	CCONJ
ajfa-11778	294	7	eboigbe	eboigbe	PROPN
ajfa-11778	294	8	,	,	PUNCT
ajfa-11778	294	9	s.u	s.u	PROPN
ajfa-11778	294	10	.	.	PROPN
ajfa-11778	294	11	(	(	PUNCT
ajfa-11778	294	12	2017	2017	NUM
ajfa-11778	294	13	)	)	PUNCT
ajfa-11778	294	14	.	.	PUNCT
ajfa-11778	295	1	corporate	corporate	ADJ
ajfa-11778	295	2	attributes	attribute	NOUN
ajfa-11778	295	3	and	and	CCONJ
ajfa-11778	295	4	corporate	corporate	ADJ
ajfa-11778	295	5	disclosure	disclosure	NOUN
ajfa-11778	295	6	level	level	NOUN
ajfa-11778	295	7	of	of	ADP
ajfa-11778	295	8	listed	list	VERB
ajfa-11778	295	9	companies	company	NOUN
ajfa-11778	295	10	in	in	ADP
ajfa-11778	295	11	nigeria	nigeria	PROPN
ajfa-11778	295	12	:	:	PUNCT
ajfa-11778	295	13	a	a	DET
ajfa-11778	295	14	post	post	ADJ
ajfa-11778	295	15	-	-	ADJ
ajfa-11778	295	16	ifrs	ifrs	ADJ
ajfa-11778	295	17	adoption	adoption	NOUN
ajfa-11778	295	18	study	study	NOUN
ajfa-11778	295	19	.	.	PUNCT
ajfa-11778	296	1	journal	journal	PROPN
ajfa-11778	296	2	of	of	ADP
ajfa-11778	296	3	finance	finance	NOUN
ajfa-11778	296	4	and	and	CCONJ
ajfa-11778	296	5	accounting	accounting	NOUN
ajfa-11778	296	6	,	,	PUNCT
ajfa-11778	296	7	5(2	5(2	NUM
ajfa-11778	296	8	)	)	PUNCT
ajfa-11778	296	9	,	,	PUNCT
ajfa-11778	296	10	44	44	NUM
ajfa-11778	296	11	-	-	SYM
ajfa-11778	296	12	52	52	NUM
ajfa-11778	296	13	.	.	PUNCT
ajfa-11778	297	1	https://doi.org/10.12691/jfa-5-2-3	https://doi.org/10.12691/jfa-5-2-3	X
ajfa-11778	297	2	moore	moore	PROPN
ajfa-11778	297	3	,	,	PUNCT
ajfa-11778	297	4	l.	l.	PROPN
ajfa-11778	297	5	,	,	PUNCT
ajfa-11778	297	6	&	&	CCONJ
ajfa-11778	297	7	buzby	buzby	NOUN
ajfa-11778	297	8	,	,	PUNCT
ajfa-11778	297	9	s.	s.	PROPN
ajfa-11778	297	10	(	(	PUNCT
ajfa-11778	297	11	1972	1972	NUM
ajfa-11778	297	12	)	)	PUNCT
ajfa-11778	297	13	.	.	PUNCT
ajfa-11778	298	1	the	the	DET
ajfa-11778	298	2	quality	quality	NOUN
ajfa-11778	298	3	of	of	ADP
ajfa-11778	298	4	corporate	corporate	ADJ
ajfa-11778	298	5	financial	financial	ADJ
ajfa-11778	298	6	disclosure	disclosure	NOUN
ajfa-11778	298	7	:	:	PUNCT
ajfa-11778	298	8	a	a	DET
ajfa-11778	298	9	comment	comment	NOUN
ajfa-11778	298	10	.	.	PUNCT
ajfa-11778	299	1	accounting	accounting	NOUN
ajfa-11778	299	2	review	review	PROPN
ajfa-11778	299	3	,	,	PUNCT
ajfa-11778	299	4	july	july	PROPN
ajfa-11778	299	5	,	,	PUNCT
ajfa-11778	299	6	581	581	NUM
ajfa-11778	299	7	-	-	SYM
ajfa-11778	299	8	584	584	NUM
ajfa-11778	299	9	.	.	PUNCT
ajfa-11778	300	1	naser	naser	PROPN
ajfa-11778	300	2	,	,	PUNCT
ajfa-11778	300	3	k	k	PROPN
ajfa-11778	300	4	,	,	PUNCT
ajfa-11778	300	5	al	al	PROPN
ajfa-11778	300	6	-	-	PUNCT
ajfa-11778	300	7	khatib	khatib	PROPN
ajfa-11778	300	8	,	,	PUNCT
ajfa-11778	300	9	k.	k.	PROPN
ajfa-11778	300	10	,	,	PUNCT
ajfa-11778	300	11	&	&	CCONJ
ajfa-11778	300	12	karbhari	karbhari	PROPN
ajfa-11778	300	13	,	,	PUNCT
ajfa-11778	300	14	y.	y.	PROPN
ajfa-11778	300	15	(	(	PUNCT
ajfa-11778	300	16	2002	2002	NUM
ajfa-11778	300	17	)	)	PUNCT
ajfa-11778	300	18	.	.	PUNCT
ajfa-11778	301	1	empirical	empirical	ADJ
ajfa-11778	301	2	evidence	evidence	NOUN
ajfa-11778	301	3	on	on	ADP
ajfa-11778	301	4	the	the	DET
ajfa-11778	301	5	depth	depth	NOUN
ajfa-11778	301	6	of	of	ADP
ajfa-11778	301	7	corporate	corporate	ADJ
ajfa-11778	301	8	information	information	NOUN
ajfa-11778	301	9	disclosure	disclosure	NOUN
ajfa-11778	301	10	in	in	ADP
ajfa-11778	301	11	developing	develop	VERB
ajfa-11778	301	12	countries	country	NOUN
ajfa-11778	301	13	:	:	PUNCT
ajfa-11778	301	14	the	the	DET
ajfa-11778	301	15	case	case	NOUN
ajfa-11778	301	16	of	of	ADP
ajfa-11778	301	17	jordan	jordan	PROPN
ajfa-11778	301	18	.	.	PUNCT
ajfa-11778	302	1	international	international	ADJ
ajfa-11778	302	2	journal	journal	PROPN
ajfa-11778	302	3	of	of	ADP
ajfa-11778	302	4	commerce	commerce	PROPN
ajfa-11778	302	5	and	and	CCONJ
ajfa-11778	302	6	management	management	NOUN
ajfa-11778	302	7	,	,	PUNCT
ajfa-11778	302	8	12(3	12(3	NOUN
ajfa-11778	302	9	-	-	SYM
ajfa-11778	302	10	4	4	NUM
ajfa-11778	302	11	)	)	PUNCT
ajfa-11778	302	12	,	,	PUNCT
ajfa-11778	302	13	122	122	NUM
ajfa-11778	302	14	-	-	SYM
ajfa-11778	302	15	155	155	NUM
ajfa-11778	302	16	.	.	PUNCT
ajfa-11778	303	1	https://doi.org/10.1108/eb047456	https://doi.org/10.1108/eb047456	PUNCT
ajfa-11778	303	2	asian	asian	ADJ
ajfa-11778	303	3	journal	journal	NOUN
ajfa-11778	303	4	of	of	ADP
ajfa-11778	303	5	finance	finance	PROPN
ajfa-11778	303	6	&	&	CCONJ
ajfa-11778	303	7	accounting	accounting	PROPN
ajfa-11778	303	8	issn	issn	PROPN
ajfa-11778	303	9	1946	1946	NUM
ajfa-11778	303	10	-	-	PUNCT
ajfa-11778	303	11	052x	052x	PROPN
ajfa-11778	303	12	2017	2017	NUM
ajfa-11778	303	13	,	,	PUNCT
ajfa-11778	303	14	vol	vol	NOUN
ajfa-11778	303	15	.	.	NOUN
ajfa-11778	303	16	9	9	NUM
ajfa-11778	303	17	,	,	PUNCT
ajfa-11778	303	18	no	no	NOUN
ajfa-11778	303	19	.	.	NOUN
ajfa-11778	303	20	2	2	NUM
ajfa-11778	303	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	303	22	86	86	NUM
ajfa-11778	303	23	naser	naser	NOUN
ajfa-11778	303	24	,	,	PUNCT
ajfa-11778	303	25	k.	k.	PROPN
ajfa-11778	303	26	&	&	CCONJ
ajfa-11778	303	27	al	al	PROPN
ajfa-11778	303	28	-	-	PUNCT
ajfa-11778	303	29	khatib	khatib	PROPN
ajfa-11778	303	30	,	,	PUNCT
ajfa-11778	303	31	k	k	PROPN
ajfa-11778	303	32	(	(	PUNCT
ajfa-11778	303	33	2000	2000	NUM
ajfa-11778	303	34	)	)	PUNCT
ajfa-11778	303	35	.	.	PUNCT
ajfa-11778	304	1	determinants	determinant	NOUN
ajfa-11778	304	2	of	of	ADP
ajfa-11778	304	3	the	the	DET
ajfa-11778	304	4	depth	depth	NOUN
ajfa-11778	304	5	of	of	ADP
ajfa-11778	304	6	voluntary	voluntary	ADJ
ajfa-11778	304	7	disclosure	disclosure	NOUN
ajfa-11778	304	8	in	in	ADP
ajfa-11778	304	9	the	the	DET
ajfa-11778	304	10	directors	director	NOUN
ajfa-11778	304	11	statement	statement	NOUN
ajfa-11778	304	12	in	in	ADP
ajfa-11778	304	13	a	a	DET
ajfa-11778	304	14	sample	sample	NOUN
ajfa-11778	304	15	of	of	ADP
ajfa-11778	304	16	jordanian	jordanian	ADJ
ajfa-11778	304	17	listed	list	VERB
ajfa-11778	304	18	companies	company	NOUN
ajfa-11778	304	19	.	.	PUNCT
ajfa-11778	305	1	advanced	advance	VERB
ajfa-11778	305	2	in	in	ADP
ajfa-11778	305	3	international	international	ADJ
ajfa-11778	305	4	accounting	accounting	NOUN
ajfa-11778	305	5	,	,	PUNCT
ajfa-11778	305	6	13	13	NUM
ajfa-11778	305	7	,	,	PUNCT
ajfa-11778	305	8	99	99	NUM
ajfa-11778	305	9	-	-	SYM
ajfa-11778	305	10	118	118	NUM
ajfa-11778	305	11	.	.	PUNCT
ajfa-11778	306	1	naser	naser	PROPN
ajfa-11778	306	2	,	,	PUNCT
ajfa-11778	306	3	k.	k.	PROPN
ajfa-11778	306	4	(	(	PUNCT
ajfa-11778	306	5	1998	1998	NUM
ajfa-11778	306	6	)	)	PUNCT
ajfa-11778	306	7	.	.	PUNCT
ajfa-11778	307	1	comprehensiveness	comprehensiveness	NOUN
ajfa-11778	307	2	of	of	ADP
ajfa-11778	307	3	disclosure	disclosure	NOUN
ajfa-11778	307	4	of	of	ADP
ajfa-11778	307	5	non	non	ADJ
ajfa-11778	307	6	-	-	ADJ
ajfa-11778	307	7	financial	financial	ADJ
ajfa-11778	307	8	companies	company	NOUN
ajfa-11778	307	9	listed	list	VERB
ajfa-11778	307	10	on	on	ADP
ajfa-11778	307	11	the	the	DET
ajfa-11778	307	12	amman	amman	ADJ
ajfa-11778	307	13	financial	financial	ADJ
ajfa-11778	307	14	market	market	NOUN
ajfa-11778	307	15	.	.	PUNCT
ajfa-11778	308	1	international	international	ADJ
ajfa-11778	308	2	journal	journal	PROPN
ajfa-11778	308	3	of	of	ADP
ajfa-11778	308	4	commerce	commerce	PROPN
ajfa-11778	308	5	and	and	CCONJ
ajfa-11778	308	6	management	management	NOUN
ajfa-11778	308	7	,	,	PUNCT
ajfa-11778	308	8	8(1	8(1	NOUN
ajfa-11778	308	9	)	)	PUNCT
ajfa-11778	308	10	88	88	NUM
ajfa-11778	308	11	-	-	SYM
ajfa-11778	308	12	119	119	NUM
ajfa-11778	308	13	.	.	PUNCT
ajfa-11778	309	1	https://doi.org/10.1108/eb047365	https://doi.org/10.1108/eb047365	NOUN
ajfa-11778	309	2	nweke	nweke	ADJ
ajfa-11778	309	3	,	,	PUNCT
ajfa-11778	309	4	s.	s.	PROPN
ajfa-11778	309	5	(	(	PUNCT
ajfa-11778	309	6	2009	2009	NUM
ajfa-11778	309	7	,	,	PUNCT
ajfa-11778	309	8	march	march	PROPN
ajfa-11778	309	9	19	19	NUM
ajfa-11778	309	10	)	)	PUNCT
ajfa-11778	309	11	.	.	PUNCT
ajfa-11778	310	1	anan	anan	PROPN
ajfa-11778	310	2	commends	commend	VERB
ajfa-11778	310	3	senate	senate	PROPN
ajfa-11778	310	4	on	on	ADP
ajfa-11778	310	5	financial	financial	ADJ
ajfa-11778	310	6	reporting	reporting	NOUN
ajfa-11778	310	7	council	council	NOUN
ajfa-11778	310	8	bill	bill	NOUN
ajfa-11778	310	9	.	.	PUNCT
ajfa-11778	311	1	the	the	DET
ajfa-11778	311	2	guardian	guardian	PROPN
ajfa-11778	311	3	.	.	PUNCT
ajfa-11778	311	4	retrieved	retrieve	VERB
ajfa-11778	311	5	,	,	PUNCT
ajfa-11778	311	6	from	from	ADP
ajfa-11778	311	7	www.ngrguardiannews.com/...//indexn3_html	www.ngrguardiannews.com/...//indexn3_html	NOUN
ajfa-11778	311	8	.	.	PUNCT
ajfa-11778	312	1	okike	okike	PROPN
ajfa-11778	312	2	,	,	PUNCT
ajfa-11778	312	3	e.	e.	PROPN
ajfa-11778	312	4	,	,	PUNCT
ajfa-11778	312	5	adegbite	adegbite	PROPN
ajfa-11778	312	6	,	,	PUNCT
ajfa-11778	312	7	e.	e.	PROPN
ajfa-11778	312	8	,	,	PUNCT
ajfa-11778	312	9	nakpodia	nakpodia	PROPN
ajfa-11778	312	10	,	,	PUNCT
ajfa-11778	312	11	f.	f.	PROPN
ajfa-11778	312	12	,	,	PUNCT
ajfa-11778	312	13	&	&	CCONJ
ajfa-11778	312	14	adegbite	adegbite	PROPN
ajfa-11778	312	15	,	,	PUNCT
ajfa-11778	312	16	s.	s.	PROPN
ajfa-11778	312	17	(	(	PUNCT
ajfa-11778	312	18	2015).a	2015).a	NUM
ajfa-11778	312	19	review	review	NOUN
ajfa-11778	312	20	of	of	ADP
ajfa-11778	312	21	internal	internal	ADJ
ajfa-11778	312	22	and	and	CCONJ
ajfa-11778	312	23	external	external	ADJ
ajfa-11778	312	24	influences	influence	NOUN
ajfa-11778	312	25	on	on	ADP
ajfa-11778	312	26	corporate	corporate	ADJ
ajfa-11778	312	27	governance	governance	NOUN
ajfa-11778	312	28	and	and	CCONJ
ajfa-11778	312	29	financial	financial	ADJ
ajfa-11778	312	30	accountability	accountability	NOUN
ajfa-11778	312	31	in	in	ADP
ajfa-11778	312	32	nigeria	nigeria	PROPN
ajfa-11778	312	33	.	.	PUNCT
ajfa-11778	313	1	international	international	ADJ
ajfa-11778	313	2	journal	journal	PROPN
ajfa-11778	313	3	of	of	ADP
ajfa-11778	313	4	business	business	NOUN
ajfa-11778	313	5	governance	governance	NOUN
ajfa-11778	313	6	and	and	CCONJ
ajfa-11778	313	7	ethics	ethic	NOUN
ajfa-11778	313	8	,	,	PUNCT
ajfa-11778	313	9	10(2	10(2	NUM
ajfa-11778	313	10	)	)	PUNCT
ajfa-11778	313	11	,	,	PUNCT
ajfa-11778	313	12	65	65	NUM
ajfa-11778	313	13	-	-	SYM
ajfa-11778	313	14	185	185	NUM
ajfa-11778	313	15	https://doi.org/10.1504/ijbge.2015.070933	https://doi.org/10.1504/ijbge.2015.070933	NOUN
ajfa-11778	313	16	okike	okike	NOUN
ajfa-11778	313	17	,	,	PUNCT
ajfa-11778	313	18	e.n.m	e.n.m	NOUN
ajfa-11778	313	19	.	.	PUNCT
ajfa-11778	313	20	(	(	PUNCT
ajfa-11778	313	21	2000	2000	NUM
ajfa-11778	313	22	)	)	PUNCT
ajfa-11778	313	23	.	.	PUNCT
ajfa-11778	314	1	extension	extension	NOUN
ajfa-11778	314	2	of	of	ADP
ajfa-11778	314	3	information	information	NOUN
ajfa-11778	314	4	in	in	ADP
ajfa-11778	314	5	accounting	accounting	NOUN
ajfa-11778	314	6	reports	report	NOUN
ajfa-11778	314	7	:	:	PUNCT
ajfa-11778	314	8	an	an	DET
ajfa-11778	314	9	investigation	investigation	NOUN
ajfa-11778	314	10	.	.	PUNCT
ajfa-11778	315	1	nigerian	nigerian	ADJ
ajfa-11778	315	2	financial	financial	PROPN
ajfa-11778	315	3	review	review	PROPN
ajfa-11778	315	4	,	,	PUNCT
ajfa-11778	315	5	3(2	3(2	NUM
ajfa-11778	315	6	)	)	PUNCT
ajfa-11778	315	7	.	.	PUNCT
ajfa-11778	316	1	okunbor	okunbor	PROPN
ajfa-11778	316	2	,	,	PUNCT
ajfa-11778	316	3	j.a	j.a	PROPN
ajfa-11778	316	4	.	.	PROPN
ajfa-11778	316	5	(	(	PUNCT
ajfa-11778	316	6	2016	2016	NUM
ajfa-11778	316	7	)	)	PUNCT
ajfa-11778	316	8	.	.	PUNCT
ajfa-11778	317	1	firm	firm	ADJ
ajfa-11778	317	2	characteristics	characteristic	NOUN
ajfa-11778	317	3	and	and	CCONJ
ajfa-11778	317	4	financial	financial	ADJ
ajfa-11778	317	5	reporting	reporting	NOUN
ajfa-11778	317	6	quality	quality	NOUN
ajfa-11778	317	7	in	in	ADP
ajfa-11778	317	8	nigerian	nigerian	ADJ
ajfa-11778	317	9	quoted	quote	VERB
ajfa-11778	317	10	companies	company	NOUN
ajfa-11778	317	11	.	.	PUNCT
ajfa-11778	318	1	(	(	PUNCT
ajfa-11778	318	2	unpublished	unpublished	ADJ
ajfa-11778	318	3	doctoral	doctoral	ADJ
ajfa-11778	318	4	thesis	thesis	NOUN
ajfa-11778	318	5	)	)	PUNCT
ajfa-11778	318	6	.	.	PUNCT
ajfa-11778	319	1	university	university	NOUN
ajfa-11778	319	2	of	of	ADP
ajfa-11778	319	3	benin	benin	PROPN
ajfa-11778	319	4	,	,	PUNCT
ajfa-11778	319	5	benin	benin	PROPN
ajfa-11778	319	6	city	city	PROPN
ajfa-11778	319	7	,	,	PUNCT
ajfa-11778	319	8	nigeria	nigeria	PROPN
ajfa-11778	319	9	omran	omran	PROPN
ajfa-11778	319	10	,	,	PUNCT
ajfa-11778	319	11	m.	m.	NOUN
ajfa-11778	319	12	&	&	CCONJ
ajfa-11778	319	13	el	el	PROPN
ajfa-11778	319	14	-	-	PROPN
ajfa-11778	319	15	galfy	galfy	NOUN
ajfa-11778	319	16	,	,	PUNCT
ajfa-11778	319	17	a.m.	a.m.	PROPN
ajfa-11778	319	18	(	(	PUNCT
ajfa-11778	319	19	2014	2014	NUM
ajfa-11778	319	20	)	)	PUNCT
ajfa-11778	319	21	.	.	PUNCT
ajfa-11778	320	1	the	the	DET
ajfa-11778	320	2	theoretical	theoretical	ADJ
ajfa-11778	320	3	perspective	perspective	NOUN
ajfa-11778	320	4	on	on	ADP
ajfa-11778	320	5	corporate	corporate	ADJ
ajfa-11778	320	6	disclosure	disclosure	NOUN
ajfa-11778	320	7	:	:	PUNCT
ajfa-11778	320	8	a	a	DET
ajfa-11778	320	9	critical	critical	ADJ
ajfa-11778	320	10	evaluation	evaluation	NOUN
ajfa-11778	320	11	and	and	CCONJ
ajfa-11778	320	12	literature	literature	NOUN
ajfa-11778	320	13	survey	survey	NOUN
ajfa-11778	320	14	.	.	PUNCT
ajfa-11778	321	1	european	european	ADJ
ajfa-11778	321	2	journal	journal	PROPN
ajfa-11778	321	3	of	of	ADP
ajfa-11778	321	4	marketing	marketing	NOUN
ajfa-11778	321	5	,	,	PUNCT
ajfa-11778	321	6	8(4	8(4	NUM
ajfa-11778	321	7	)	)	PUNCT
ajfa-11778	321	8	257	257	NUM
ajfa-11778	321	9	-	-	SYM
ajfa-11778	321	10	286	286	NUM
ajfa-11778	321	11	.	.	PUNCT
ajfa-11778	322	1	https://doi.org/10.1108/ara-01-2014-0013	https://doi.org/10.1108/ara-01-2014-0013	PROPN
ajfa-11778	322	2	owusu	owusu	PROPN
ajfa-11778	322	3	-	-	PUNCT
ajfa-11778	322	4	ansah	ansah	PROPN
ajfa-11778	322	5	,	,	PUNCT
ajfa-11778	322	6	s.	s.	PROPN
ajfa-11778	322	7	(	(	PUNCT
ajfa-11778	322	8	1998a).the	1998a).the	DET
ajfa-11778	322	9	adequacy	adequacy	NOUN
ajfa-11778	322	10	of	of	ADP
ajfa-11778	322	11	corporate	corporate	ADJ
ajfa-11778	322	12	mandatory	mandatory	ADJ
ajfa-11778	322	13	disclosure	disclosure	NOUN
ajfa-11778	322	14	practices	practice	NOUN
ajfa-11778	322	15	on	on	ADP
ajfa-11778	322	16	emerging	emerge	VERB
ajfa-11778	322	17	markets	market	NOUN
ajfa-11778	322	18	:	:	PUNCT
ajfa-11778	322	19	a	a	DET
ajfa-11778	322	20	case	case	NOUN
ajfa-11778	322	21	study	study	NOUN
ajfa-11778	322	22	of	of	ADP
ajfa-11778	322	23	the	the	DET
ajfa-11778	322	24	zimbabwe	zimbabwe	PROPN
ajfa-11778	322	25	stock	stock	PROPN
ajfa-11778	322	26	exchange	exchange	PROPN
ajfa-11778	322	27	(	(	PUNCT
ajfa-11778	322	28	unpublished	unpublished	ADJ
ajfa-11778	322	29	doctoral	doctoral	ADJ
ajfa-11778	322	30	thesis	thesis	NOUN
ajfa-11778	322	31	)	)	PUNCT
ajfa-11778	322	32	.	.	PUNCT
ajfa-11778	323	1	middlesex	middlesex	PROPN
ajfa-11778	323	2	university	university	PROPN
ajfa-11778	323	3	,	,	PUNCT
ajfa-11778	323	4	london	london	PROPN
ajfa-11778	323	5	,	,	PUNCT
ajfa-11778	323	6	uk	uk	PROPN
ajfa-11778	323	7	.	.	PROPN
ajfa-11778	323	8	owusu	owusu	PROPN
ajfa-11778	323	9	-	-	PUNCT
ajfa-11778	323	10	ansah	ansah	PROPN
ajfa-11778	323	11	,	,	PUNCT
ajfa-11778	323	12	s.	s.	PROPN
ajfa-11778	323	13	(	(	PUNCT
ajfa-11778	323	14	1998b	1998b	NUM
ajfa-11778	323	15	)	)	PUNCT
ajfa-11778	323	16	.	.	PUNCT
ajfa-11778	324	1	the	the	DET
ajfa-11778	324	2	impact	impact	NOUN
ajfa-11778	324	3	of	of	ADP
ajfa-11778	324	4	corporate	corporate	ADJ
ajfa-11778	324	5	attributes	attribute	NOUN
ajfa-11778	324	6	on	on	ADP
ajfa-11778	324	7	the	the	DET
ajfa-11778	324	8	extent	extent	NOUN
ajfa-11778	324	9	of	of	ADP
ajfa-11778	324	10	mandatory	mandatory	ADJ
ajfa-11778	324	11	disclosures	disclosure	NOUN
ajfa-11778	324	12	and	and	CCONJ
ajfa-11778	324	13	reporting	report	VERB
ajfa-11778	324	14	by	by	ADP
ajfa-11778	324	15	listed	list	VERB
ajfa-11778	324	16	companies	company	NOUN
ajfa-11778	324	17	in	in	ADP
ajfa-11778	324	18	zimbabwe	zimbabwe	PROPN
ajfa-11778	324	19	.	.	PUNCT
ajfa-11778	325	1	the	the	DET
ajfa-11778	325	2	international	international	ADJ
ajfa-11778	325	3	journal	journal	NOUN
ajfa-11778	325	4	of	of	ADP
ajfa-11778	325	5	accounting	accounting	NOUN
ajfa-11778	325	6	,	,	PUNCT
ajfa-11778	325	7	33(5	33(5	NUM
ajfa-11778	325	8	)	)	PUNCT
ajfa-11778	325	9	,	,	PUNCT
ajfa-11778	325	10	603	603	NUM
ajfa-11778	325	11	-	-	SYM
ajfa-11778	325	12	631	631	NUM
ajfa-11778	325	13	.	.	PUNCT
ajfa-11778	326	1	https://doi.org/10.1016/s0020-7063(98)90015-2	https://doi.org/10.1016/s0020-7063(98)90015-2	PROPN
ajfa-11778	326	2	parker	parker	PROPN
ajfa-11778	326	3	,	,	PUNCT
ajfa-11778	326	4	r.h	r.h	PROPN
ajfa-11778	326	5	.	.	PROPN
ajfa-11778	326	6	(	(	PUNCT
ajfa-11778	326	7	1992	1992	NUM
ajfa-11778	326	8	)	)	PUNCT
ajfa-11778	326	9	.	.	PUNCT
ajfa-11778	327	1	the	the	DET
ajfa-11778	327	2	macmillan	macmillan	PROPN
ajfa-11778	327	3	dictionary	dictionary	PROPN
ajfa-11778	327	4	of	of	ADP
ajfa-11778	327	5	accounting	accounting	PROPN
ajfa-11778	327	6	,	,	PUNCT
ajfa-11778	327	7	london	london	PROPN
ajfa-11778	327	8	:	:	PUNCT
ajfa-11778	327	9	macmillan	macmillan	PROPN
ajfa-11778	327	10	.	.	PUNCT
ajfa-11778	328	1	https://doi.org/10.1007/978-1-349-22431-9	https://doi.org/10.1007/978-1-349-22431-9	PROPN
ajfa-11778	328	2	qu	qu	PROPN
ajfa-11778	328	3	,	,	PUNCT
ajfa-11778	328	4	w.	w.	PROPN
ajfa-11778	328	5	(	(	PUNCT
ajfa-11778	328	6	2011).a	2011).a	NUM
ajfa-11778	328	7	study	study	NOUN
ajfa-11778	328	8	of	of	ADP
ajfa-11778	328	9	voluntary	voluntary	ADJ
ajfa-11778	328	10	disclosure	disclosure	NOUN
ajfa-11778	328	11	by	by	ADP
ajfa-11778	328	12	listed	list	VERB
ajfa-11778	328	13	firms	firm	NOUN
ajfa-11778	328	14	in	in	ADP
ajfa-11778	328	15	china	china	PROPN
ajfa-11778	328	16	(	(	PUNCT
ajfa-11778	328	17	unpublished	unpublished	ADJ
ajfa-11778	328	18	phd	phd	NOUN
ajfa-11778	328	19	thesis	thesis	NOUN
ajfa-11778	328	20	)	)	PUNCT
ajfa-11778	328	21	.	.	PUNCT
ajfa-11778	329	1	deakin	deakin	PROPN
ajfa-11778	329	2	university	university	PROPN
ajfa-11778	329	3	,	,	PUNCT
ajfa-11778	329	4	china	china	PROPN
ajfa-11778	329	5	.	.	PUNCT
ajfa-11778	330	1	sec	sec	PROPN
ajfa-11778	330	2	(	(	PUNCT
ajfa-11778	330	3	2016	2016	NUM
ajfa-11778	330	4	)	)	PUNCT
ajfa-11778	330	5	.	.	PUNCT
ajfa-11778	331	1	order	order	NOUN
ajfa-11778	331	2	instituting	institute	VERB
ajfa-11778	331	3	public	public	ADJ
ajfa-11778	331	4	administration	administration	NOUN
ajfa-11778	331	5	and	and	CCONJ
ajfa-11778	331	6	cease	cease	NOUN
ajfa-11778	331	7	-	-	PUNCT
ajfa-11778	331	8	and	and	CCONJ
ajfa-11778	331	9	-	-	PUNCT
ajfa-11778	331	10	desist	desist	NOUN
ajfa-11778	331	11	proceedings	proceeding	NOUN
ajfa-11778	331	12	,	,	PUNCT
ajfa-11778	331	13	united	united	PROPN
ajfa-11778	331	14	states	states	PROPN
ajfa-11778	331	15	of	of	ADP
ajfa-11778	331	16	america	america	PROPN
ajfa-11778	331	17	shehata	shehata	PROPN
ajfa-11778	331	18	,	,	PUNCT
ajfa-11778	331	19	n.f	n.f	PROPN
ajfa-11778	331	20	.	.	PROPN
ajfa-11778	331	21	,	,	PUNCT
ajfa-11778	331	22	dahawy	dahawy	PROPN
ajfa-11778	331	23	,	,	PUNCT
ajfa-11778	331	24	k.	k.	PROPN
ajfa-11778	331	25	&	&	CCONJ
ajfa-11778	331	26	ismail	ismail	PROPN
ajfa-11778	331	27	,	,	PUNCT
ajfa-11778	331	28	t.	t.	PROPN
ajfa-11778	331	29	(	(	PUNCT
ajfa-11778	331	30	2014).the	2014).the	DET
ajfa-11778	331	31	relationship	relationship	NOUN
ajfa-11778	331	32	between	between	ADP
ajfa-11778	331	33	firm	firm	ADJ
ajfa-11778	331	34	characteristics	characteristic	NOUN
ajfa-11778	331	35	and	and	CCONJ
ajfa-11778	331	36	mandatory	mandatory	ADJ
ajfa-11778	331	37	disclosure	disclosure	NOUN
ajfa-11778	331	38	level	level	NOUN
ajfa-11778	331	39	:	:	PUNCT
ajfa-11778	331	40	when	when	SCONJ
ajfa-11778	331	41	egyptian	egyptian	ADJ
ajfa-11778	331	42	accounting	accounting	NOUN
ajfa-11778	331	43	standards	standard	NOUN
ajfa-11778	331	44	were	be	AUX
ajfa-11778	331	45	first	first	ADV
ajfa-11778	331	46	adopted	adopt	VERB
ajfa-11778	331	47	.	.	PUNCT
ajfa-11778	332	1	mustang	mustang	PROPN
ajfa-11778	332	2	journal	journal	PROPN
ajfa-11778	332	3	of	of	ADP
ajfa-11778	332	4	accounting	accounting	NOUN
ajfa-11778	332	5	and	and	CCONJ
ajfa-11778	332	6	finance	finance	NOUN
ajfa-11778	332	7	,	,	PUNCT
ajfa-11778	332	8	5	5	NUM
ajfa-11778	332	9	,	,	PUNCT
ajfa-11778	332	10	85	85	NUM
ajfa-11778	332	11	-	-	SYM
ajfa-11778	332	12	103	103	NUM
ajfa-11778	332	13	.	.	PUNCT
ajfa-11778	333	1	singhvi	singhvi	NOUN
ajfa-11778	333	2	,	,	PUNCT
ajfa-11778	333	3	s.s	s.s	PROPN
ajfa-11778	333	4	.	.	PROPN
ajfa-11778	333	5	,	,	PUNCT
ajfa-11778	333	6	&	&	CCONJ
ajfa-11778	333	7	desai	desai	PROPN
ajfa-11778	333	8	,	,	PUNCT
ajfa-11778	333	9	h.b	h.b	PROPN
ajfa-11778	333	10	.	.	PROPN
ajfa-11778	334	1	(	(	PUNCT
ajfa-11778	334	2	1971).an	1971).an	NUM
ajfa-11778	334	3	empirical	empirical	ADJ
ajfa-11778	334	4	analysis	analysis	NOUN
ajfa-11778	334	5	of	of	ADP
ajfa-11778	334	6	the	the	DET
ajfa-11778	334	7	quality	quality	NOUN
ajfa-11778	334	8	of	of	ADP
ajfa-11778	334	9	corporate	corporate	ADJ
ajfa-11778	334	10	financial	financial	ADJ
ajfa-11778	334	11	disclosure	disclosure	NOUN
ajfa-11778	334	12	.	.	PUNCT
ajfa-11778	335	1	the	the	DET
ajfa-11778	335	2	accounting	accounting	NOUN
ajfa-11778	335	3	review	review	PROPN
ajfa-11778	335	4	,	,	PUNCT
ajfa-11778	335	5	46(1	46(1	PROPN
ajfa-11778	335	6	)	)	PUNCT
ajfa-11778	335	7	,	,	PUNCT
ajfa-11778	335	8	129	129	NUM
ajfa-11778	335	9	-	-	SYM
ajfa-11778	335	10	138	138	NUM
ajfa-11778	335	11	.	.	PUNCT
ajfa-11778	336	1	asian	asian	ADJ
ajfa-11778	336	2	journal	journal	PROPN
ajfa-11778	336	3	of	of	ADP
ajfa-11778	336	4	finance	finance	PROPN
ajfa-11778	336	5	&	&	CCONJ
ajfa-11778	336	6	accounting	accounting	PROPN
ajfa-11778	336	7	issn	issn	PROPN
ajfa-11778	336	8	1946	1946	NUM
ajfa-11778	336	9	-	-	PUNCT
ajfa-11778	336	10	052x	052x	PROPN
ajfa-11778	336	11	2017	2017	NUM
ajfa-11778	336	12	,	,	PUNCT
ajfa-11778	336	13	vol	vol	NOUN
ajfa-11778	336	14	.	.	NOUN
ajfa-11778	336	15	9	9	NUM
ajfa-11778	336	16	,	,	PUNCT
ajfa-11778	336	17	no	no	INTJ
ajfa-11778	336	18	.	.	NOUN
ajfa-11778	336	19	2	2	NUM
ajfa-11778	336	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-11778	336	21	87	87	NUM
ajfa-11778	336	22	skinner	skinner	NOUN
ajfa-11778	336	23	,	,	PUNCT
ajfa-11778	336	24	d.	d.	PROPN
ajfa-11778	336	25	(	(	PUNCT
ajfa-11778	336	26	1995	1995	NUM
ajfa-11778	336	27	)	)	PUNCT
ajfa-11778	336	28	.	.	PUNCT
ajfa-11778	337	1	do	do	AUX
ajfa-11778	337	2	sec	sec	PROPN
ajfa-11778	337	3	's	's	PART
ajfa-11778	337	4	safe	safe	ADJ
ajfa-11778	337	5	habour	habour	ADJ
ajfa-11778	337	6	provisions	provision	NOUN
ajfa-11778	337	7	encourage	encourage	VERB
ajfa-11778	337	8	forward	forward	ADV
ajfa-11778	337	9	-	-	PUNCT
ajfa-11778	337	10	looking	look	VERB
ajfa-11778	337	11	disclosures	disclosure	NOUN
ajfa-11778	337	12	?	?	PUNCT
ajfa-11778	338	1	financial	financial	ADJ
ajfa-11778	338	2	analyst	analyst	NOUN
ajfa-11778	338	3	,	,	PUNCT
ajfa-11778	338	4	july	july	PROPN
ajfa-11778	338	5	-	-	PUNCT
ajfa-11778	338	6	august	august	PROPN
ajfa-11778	338	7	,	,	PUNCT
ajfa-11778	338	8	38	38	NUM
ajfa-11778	338	9	-	-	SYM
ajfa-11778	338	10	44	44	NUM
ajfa-11778	338	11	.	.	PUNCT
ajfa-11778	339	1	solomon	solomon	PROPN
ajfa-11778	339	2	,	,	PUNCT
ajfa-11778	339	3	j.	j.	PROPN
ajfa-11778	339	4	(	(	PUNCT
ajfa-11778	339	5	2013	2013	NUM
ajfa-11778	339	6	)	)	PUNCT
ajfa-11778	339	7	.	.	PUNCT
ajfa-11778	340	1	corporate	corporate	ADJ
ajfa-11778	340	2	governance	governance	NOUN
ajfa-11778	340	3	and	and	CCONJ
ajfa-11778	340	4	accountability	accountability	NOUN
ajfa-11778	340	5	.	.	PUNCT
ajfa-11778	341	1	united	united	PROPN
ajfa-11778	341	2	kingdom	kingdom	PROPN
ajfa-11778	341	3	:	:	PUNCT
ajfa-11778	341	4	john	john	PROPN
ajfa-11778	341	5	wiley	wiley	PROPN
ajfa-11778	341	6	&	&	CCONJ
ajfa-11778	341	7	sons	son	NOUN
ajfa-11778	341	8	.	.	PUNCT
ajfa-11778	342	1	sternberg	sternberg	PROPN
ajfa-11778	342	2	,	,	PUNCT
ajfa-11778	342	3	e.	e.	PROPN
ajfa-11778	342	4	(	(	PUNCT
ajfa-11778	342	5	1997	1997	NUM
ajfa-11778	342	6	)	)	PUNCT
ajfa-11778	342	7	.	.	PUNCT
ajfa-11778	343	1	the	the	DET
ajfa-11778	343	2	defects	defect	NOUN
ajfa-11778	343	3	of	of	ADP
ajfa-11778	343	4	stakeholder	stakeholder	NOUN
ajfa-11778	343	5	theory	theory	NOUN
ajfa-11778	343	6	.	.	PUNCT
ajfa-11778	344	1	scholarly	scholarly	ADJ
ajfa-11778	344	2	research	research	NOUN
ajfa-11778	344	3	theory	theory	NOUN
ajfa-11778	344	4	papers	paper	NOUN
ajfa-11778	344	5	,	,	PUNCT
ajfa-11778	344	6	5(1	5(1	NUM
ajfa-11778	344	7	)	)	PUNCT
ajfa-11778	344	8	,	,	PUNCT
ajfa-11778	344	9	3	3	NUM
ajfa-11778	344	10	-	-	SYM
ajfa-11778	344	11	10	10	NUM
ajfa-11778	344	12	.	.	PUNCT
ajfa-11778	345	1	https://doi.org/10.1111/1467-8683.00034	https://doi.org/10.1111/1467-8683.00034	PROPN
ajfa-11778	345	2	umoren	umoren	PROPN
ajfa-11778	345	3	,	,	PUNCT
ajfa-11778	345	4	a.o	a.o	PROPN
ajfa-11778	345	5	.	.	PROPN
ajfa-11778	345	6	(	(	PUNCT
ajfa-11778	345	7	2009	2009	NUM
ajfa-11778	345	8	)	)	PUNCT
ajfa-11778	345	9	.	.	PUNCT
ajfa-11778	346	1	accounting	accounting	NOUN
ajfa-11778	346	2	disclosures	disclosure	NOUN
ajfa-11778	346	3	and	and	CCONJ
ajfa-11778	346	4	corporate	corporate	ADJ
ajfa-11778	346	5	attributes	attribute	NOUN
ajfa-11778	346	6	(	(	PUNCT
ajfa-11778	346	7	unpublished	unpublished	ADJ
ajfa-11778	346	8	doctoral	doctoral	ADJ
ajfa-11778	346	9	thesis	thesis	NOUN
ajfa-11778	346	10	)	)	PUNCT
ajfa-11778	346	11	.	.	PUNCT
ajfa-11778	347	1	covenant	covenant	PROPN
ajfa-11778	347	2	university	university	PROPN
ajfa-11778	347	3	,	,	PUNCT
ajfa-11778	347	4	ota	ota	PROPN
ajfa-11778	347	5	,	,	PUNCT
ajfa-11778	347	6	nigeria	nigeria	PROPN
ajfa-11778	347	7	.	.	PUNCT
ajfa-11778	348	1	wallace	wallace	PROPN
ajfa-11778	348	2	,	,	PUNCT
ajfa-11778	348	3	r.	r.	PROPN
ajfa-11778	348	4	s.	s.	PROPN
ajfa-11778	348	5	o.	o.	PROPN
ajfa-11778	348	6	,	,	PUNCT
ajfa-11778	348	7	&	&	CCONJ
ajfa-11778	348	8	naser	naser	PROPN
ajfa-11778	348	9	,	,	PUNCT
ajfa-11778	348	10	k.	k.	PROPN
ajfa-11778	348	11	(	(	PUNCT
ajfa-11778	348	12	1995	1995	NUM
ajfa-11778	348	13	)	)	PUNCT
ajfa-11778	348	14	.	.	PUNCT
ajfa-11778	349	1	firm	firm	ADJ
ajfa-11778	349	2	-	-	PUNCT
ajfa-11778	349	3	specific	specific	ADJ
ajfa-11778	349	4	determinants	determinant	NOUN
ajfa-11778	349	5	of	of	ADP
ajfa-11778	349	6	the	the	DET
ajfa-11778	349	7	comprehensiveness	comprehensiveness	NOUN
ajfa-11778	349	8	of	of	ADP
ajfa-11778	349	9	mandatory	mandatory	ADJ
ajfa-11778	349	10	disclosure	disclosure	NOUN
ajfa-11778	349	11	in	in	ADP
ajfa-11778	349	12	the	the	DET
ajfa-11778	349	13	corporate	corporate	ADJ
ajfa-11778	349	14	annual	annual	ADJ
ajfa-11778	349	15	reports	report	NOUN
ajfa-11778	349	16	of	of	ADP
ajfa-11778	349	17	firms	firm	NOUN
ajfa-11778	349	18	listed	list	VERB
ajfa-11778	349	19	on	on	ADP
ajfa-11778	349	20	the	the	DET
ajfa-11778	349	21	stock	stock	NOUN
ajfa-11778	349	22	exchange	exchange	NOUN
ajfa-11778	349	23	of	of	ADP
ajfa-11778	349	24	hong	hong	PROPN
ajfa-11778	349	25	kong	kong	PROPN
ajfa-11778	349	26	.	.	PUNCT
ajfa-11778	350	1	journal	journal	PROPN
ajfa-11778	350	2	of	of	ADP
ajfa-11778	350	3	accounting	accounting	NOUN
ajfa-11778	350	4	and	and	CCONJ
ajfa-11778	350	5	public	public	ADJ
ajfa-11778	350	6	policy	policy	NOUN
ajfa-11778	350	7	,	,	PUNCT
ajfa-11778	350	8	14(4	14(4	NUM
ajfa-11778	350	9	)	)	PUNCT
ajfa-11778	350	10	,	,	PUNCT
ajfa-11778	350	11	311	311	NUM
ajfa-11778	350	12	-	-	SYM
ajfa-11778	350	13	368	368	NUM
ajfa-11778	350	14	.	.	PUNCT
ajfa-11778	351	1	https://doi.org/10.1016/0278-4254(95)00042-9	https://doi.org/10.1016/0278-4254(95)00042-9	NOUN
ajfa-11778	351	2	wallace	wallace	NOUN
ajfa-11778	351	3	,	,	PUNCT
ajfa-11778	351	4	r.	r.	PROPN
ajfa-11778	351	5	s.o	s.o	PROPN
ajfa-11778	351	6	.	.	PROPN
ajfa-11778	351	7	,	,	PUNCT
ajfa-11778	351	8	naser	naser	PROPN
ajfa-11778	351	9	,	,	PUNCT
ajfa-11778	351	10	k.	k.	PROPN
ajfa-11778	351	11	,	,	PUNCT
ajfa-11778	351	12	&	&	CCONJ
ajfa-11778	351	13	mora	mora	PROPN
ajfa-11778	351	14	,	,	PUNCT
ajfa-11778	351	15	a.	a.	NOUN
ajfa-11778	351	16	(	(	PUNCT
ajfa-11778	351	17	1994	1994	NUM
ajfa-11778	351	18	)	)	PUNCT
ajfa-11778	351	19	.	.	PUNCT
ajfa-11778	352	1	the	the	DET
ajfa-11778	352	2	relationship	relationship	NOUN
ajfa-11778	352	3	between	between	ADP
ajfa-11778	352	4	the	the	DET
ajfa-11778	352	5	comprehensiveness	comprehensiveness	NOUN
ajfa-11778	352	6	of	of	ADP
ajfa-11778	352	7	corporate	corporate	ADJ
ajfa-11778	352	8	annual	annual	ADJ
ajfa-11778	352	9	reports	report	NOUN
ajfa-11778	352	10	and	and	CCONJ
ajfa-11778	352	11	firm	firm	ADJ
ajfa-11778	352	12	characteristics	characteristic	NOUN
ajfa-11778	352	13	in	in	ADP
ajfa-11778	352	14	spain	spain	PROPN
ajfa-11778	352	15	.	.	PUNCT
ajfa-11778	353	1	accounting	accounting	NOUN
ajfa-11778	353	2	and	and	CCONJ
ajfa-11778	353	3	business	business	NOUN
ajfa-11778	353	4	research	research	NOUN
ajfa-11778	353	5	,	,	PUNCT
ajfa-11778	353	6	25(97	25(97	PROPN
ajfa-11778	353	7	)	)	PUNCT
ajfa-11778	353	8	,	,	PUNCT
ajfa-11778	353	9	41	41	NUM
ajfa-11778	353	10	-	-	SYM
ajfa-11778	353	11	53	53	NUM
ajfa-11778	353	12	.	.	PUNCT
ajfa-11778	354	1	https://doi.org/10.1080/00014788.1994.9729927	https://doi.org/10.1080/00014788.1994.9729927	PROPN
ajfa-11778	354	2	watts	watts	PROPN
ajfa-11778	354	3	,	,	PUNCT
ajfa-11778	354	4	r.	r.	PROPN
ajfa-11778	354	5	l.	l.	PROPN
ajfa-11778	354	6	,	,	PUNCT
ajfa-11778	354	7	&	&	CCONJ
ajfa-11778	354	8	zimmerman	zimmerman	PROPN
ajfa-11778	354	9	,	,	PUNCT
ajfa-11778	354	10	j.	j.	PROPN
ajfa-11778	354	11	l.	l.	PROPN
ajfa-11778	354	12	(	(	PUNCT
ajfa-11778	354	13	1986	1986	NUM
ajfa-11778	354	14	)	)	PUNCT
ajfa-11778	354	15	.	.	PUNCT
ajfa-11778	355	1	positive	positive	ADJ
ajfa-11778	355	2	accounting	accounting	NOUN
ajfa-11778	355	3	theory	theory	NOUN
ajfa-11778	355	4	,	,	PUNCT
ajfa-11778	355	5	englewood	englewood	PROPN
ajfa-11778	355	6	cliffs	cliffs	PROPN
ajfa-11778	355	7	,	,	PUNCT
ajfa-11778	355	8	nj	nj	PROPN
ajfa-11778	355	9	:	:	PUNCT
ajfa-11778	355	10	prentice	prentice	NOUN
ajfa-11778	355	11	-	-	PUNCT
ajfa-11778	355	12	hall	hall	NOUN
ajfa-11778	355	13	watts	watts	PROPN
ajfa-11778	355	14	,	,	PUNCT
ajfa-11778	355	15	r.l	r.l	PROPN
ajfa-11778	355	16	.	.	PROPN
ajfa-11778	355	17	,	,	PUNCT
ajfa-11778	355	18	&	&	CCONJ
ajfa-11778	355	19	zimmerman	zimmerman	PROPN
ajfa-11778	355	20	,	,	PUNCT
ajfa-11778	355	21	j.l	j.l	PROPN
ajfa-11778	355	22	.	.	PROPN
ajfa-11778	355	23	(	(	PUNCT
ajfa-11778	355	24	1990	1990	NUM
ajfa-11778	355	25	)	)	PUNCT
ajfa-11778	355	26	.	.	PUNCT
ajfa-11778	356	1	positive	positive	ADJ
ajfa-11778	356	2	accounting	accounting	NOUN
ajfa-11778	356	3	theory	theory	NOUN
ajfa-11778	356	4	:	:	PUNCT
ajfa-11778	356	5	a	a	DET
ajfa-11778	356	6	ten	ten	NUM
ajfa-11778	356	7	year	year	NOUN
ajfa-11778	356	8	perspective	perspective	NOUN
ajfa-11778	356	9	.	.	PUNCT
ajfa-11778	357	1	the	the	DET
ajfa-11778	357	2	accounting	accounting	NOUN
ajfa-11778	357	3	review	review	NOUN
ajfa-11778	357	4	,	,	PUNCT
ajfa-11778	357	5	65(1	65(1	NOUN
ajfa-11778	357	6	)	)	PUNCT
ajfa-11778	357	7	,	,	PUNCT
ajfa-11778	357	8	131	131	NUM
ajfa-11778	357	9	-	-	SYM
ajfa-11778	357	10	156	156	NUM
ajfa-11778	357	11	.	.	PUNCT
ajfa-11778	358	1	yamane	yamane	PROPN
ajfa-11778	358	2	,	,	PUNCT
ajfa-11778	358	3	t.	t.	PROPN
ajfa-11778	358	4	(	(	PUNCT
ajfa-11778	358	5	1967	1967	NUM
ajfa-11778	358	6	)	)	PUNCT
ajfa-11778	358	7	.	.	PUNCT
ajfa-11778	359	1	statistics	statistic	NOUN
ajfa-11778	359	2	:	:	PUNCT
ajfa-11778	359	3	an	an	DET
ajfa-11778	359	4	introductory	introductory	ADJ
ajfa-11778	359	5	analysis	analysis	NOUN
ajfa-11778	359	6	.	.	PUNCT
ajfa-11778	360	1	new	new	PROPN
ajfa-11778	360	2	york	york	PROPN
ajfa-11778	360	3	:	:	PUNCT
ajfa-11778	360	4	harper	harper	NOUN
ajfa-11778	360	5	and	and	CCONJ
ajfa-11778	360	6	row	row	NOUN
ajfa-11778	360	7	.	.	PUNCT