id	sid	tid	token	lemma	pos
ajfa-12229	1	1	microsoft	microsoft	PROPN
ajfa-12229	1	2	word	word	NOUN
ajfa-12229	1	3	12229	12229	NUM
ajfa-12229	1	4	-	-	SYM
ajfa-12229	1	5	44991	44991	NUM
ajfa-12229	1	6	-	-	PUNCT
ajfa-12229	1	7	3	3	NUM
ajfa-12229	1	8	-	-	PUNCT
ajfa-12229	1	9	sm	sm	NOUN
ajfa-12229	1	10	-	-	PUNCT
ajfa-12229	1	11	writer2	writer2	VERB
ajfa-12229	1	12	-	-	ADJ
ajfa-12229	1	13	new	new	ADJ
ajfa-12229	1	14	asian	asian	ADJ
ajfa-12229	1	15	journal	journal	NOUN
ajfa-12229	1	16	of	of	ADP
ajfa-12229	1	17	finance	finance	PROPN
ajfa-12229	1	18	&	&	CCONJ
ajfa-12229	1	19	accounting	accounting	PROPN
ajfa-12229	1	20	issn	issn	PROPN
ajfa-12229	1	21	1946	1946	NUM
ajfa-12229	1	22	-	-	PUNCT
ajfa-12229	1	23	052x	052x	PROPN
ajfa-12229	1	24	2017	2017	NUM
ajfa-12229	1	25	,	,	PUNCT
ajfa-12229	1	26	vol	vol	NOUN
ajfa-12229	1	27	.	.	NOUN
ajfa-12229	1	28	9	9	NUM
ajfa-12229	1	29	,	,	PUNCT
ajfa-12229	1	30	no	no	INTJ
ajfa-12229	1	31	.	.	NOUN
ajfa-12229	1	32	2	2	NUM
ajfa-12229	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	1	34	287	287	NUM
ajfa-12229	1	35	use	use	NOUN
ajfa-12229	1	36	of	of	ADP
ajfa-12229	1	37	capital	capital	NOUN
ajfa-12229	1	38	investment	investment	NOUN
ajfa-12229	1	39	appraisal	appraisal	NOUN
ajfa-12229	1	40	practices	practice	NOUN
ajfa-12229	1	41	and	and	CCONJ
ajfa-12229	1	42	effectiveness	effectiveness	NOUN
ajfa-12229	1	43	of	of	ADP
ajfa-12229	1	44	investment	investment	NOUN
ajfa-12229	1	45	decisions	decision	NOUN
ajfa-12229	1	46	:	:	PUNCT
ajfa-12229	1	47	a	a	DET
ajfa-12229	1	48	study	study	NOUN
ajfa-12229	1	49	on	on	ADP
ajfa-12229	1	50	listed	list	VERB
ajfa-12229	1	51	manufacturing	manufacturing	NOUN
ajfa-12229	1	52	companies	company	NOUN
ajfa-12229	1	53	in	in	ADP
ajfa-12229	1	54	sri	sri	PROPN
ajfa-12229	1	55	lanka	lanka	PROPN
ajfa-12229	1	56	kengatharan	kengatharan	PROPN
ajfa-12229	1	57	,	,	PUNCT
ajfa-12229	1	58	l.	l.	PROPN
ajfa-12229	1	59	(	(	PUNCT
ajfa-12229	1	60	corresponding	corresponding	ADJ
ajfa-12229	1	61	author	author	NOUN
ajfa-12229	1	62	)	)	PUNCT
ajfa-12229	1	63	department	department	NOUN
ajfa-12229	1	64	of	of	ADP
ajfa-12229	1	65	financial	financial	ADJ
ajfa-12229	1	66	management	management	NOUN
ajfa-12229	1	67	,	,	PUNCT
ajfa-12229	1	68	university	university	NOUN
ajfa-12229	1	69	of	of	ADP
ajfa-12229	1	70	jaffna	jaffna	PROPN
ajfa-12229	1	71	,	,	PUNCT
ajfa-12229	1	72	sri	sri	PROPN
ajfa-12229	1	73	lanka	lanka	PROPN
ajfa-12229	1	74	e	e	PROPN
ajfa-12229	1	75	-	-	NOUN
ajfa-12229	1	76	mail	mail	NOUN
ajfa-12229	1	77	:	:	PUNCT
ajfa-12229	1	78	lingesiya@yahoo.com	lingesiya@yahoo.com	X
ajfa-12229	2	1	c.	c.	PROPN
ajfa-12229	2	2	prashanth	prashanth	PROPN
ajfa-12229	2	3	diluxshan	diluxshan	PROPN
ajfa-12229	2	4	department	department	NOUN
ajfa-12229	2	5	of	of	ADP
ajfa-12229	2	6	financial	financial	ADJ
ajfa-12229	2	7	management	management	NOUN
ajfa-12229	2	8	,	,	PUNCT
ajfa-12229	2	9	university	university	NOUN
ajfa-12229	2	10	of	of	ADP
ajfa-12229	2	11	jaffna	jaffna	PROPN
ajfa-12229	2	12	,	,	PUNCT
ajfa-12229	2	13	sri	sri	PROPN
ajfa-12229	2	14	lanka	lanka	PROPN
ajfa-12229	2	15	received	receive	VERB
ajfa-12229	2	16	:	:	PUNCT
ajfa-12229	2	17	nov	nov	PROPN
ajfa-12229	2	18	.	.	PROPN
ajfa-12229	2	19	3	3	NUM
ajfa-12229	2	20	,	,	PUNCT
ajfa-12229	2	21	2017	2017	NUM
ajfa-12229	2	22	accepted	accept	VERB
ajfa-12229	2	23	:	:	PUNCT
ajfa-12229	2	24	dec	dec	PROPN
ajfa-12229	2	25	.	.	PROPN
ajfa-12229	2	26	15	15	NUM
ajfa-12229	2	27	,	,	PUNCT
ajfa-12229	2	28	2017	2017	NUM
ajfa-12229	2	29	published	publish	VERB
ajfa-12229	2	30	:	:	PUNCT
ajfa-12229	2	31	december	december	PROPN
ajfa-12229	2	32	15	15	NUM
ajfa-12229	2	33	,	,	PUNCT
ajfa-12229	2	34	2017	2017	NUM
ajfa-12229	2	35	doi:10.5296	doi:10.5296	NOUN
ajfa-12229	2	36	/	/	SYM
ajfa-12229	2	37	ajfa.v9i2.12229	ajfa.v9i2.12229	NOUN
ajfa-12229	2	38	url	url	PROPN
ajfa-12229	2	39	:	:	PUNCT
ajfa-12229	2	40	https://doi.org/10.5296/ajfa.v9i2.12229	https://doi.org/10.5296/ajfa.v9i2.12229	X
ajfa-12229	2	41	abstract	abstract	ADJ
ajfa-12229	2	42	primary	primary	ADJ
ajfa-12229	2	43	objective	objective	NOUN
ajfa-12229	2	44	of	of	ADP
ajfa-12229	2	45	the	the	DET
ajfa-12229	2	46	present	present	ADJ
ajfa-12229	2	47	study	study	NOUN
ajfa-12229	2	48	was	be	AUX
ajfa-12229	2	49	to	to	PART
ajfa-12229	2	50	examine	examine	VERB
ajfa-12229	2	51	the	the	DET
ajfa-12229	2	52	relationship	relationship	NOUN
ajfa-12229	2	53	between	between	ADP
ajfa-12229	2	54	use	use	NOUN
ajfa-12229	2	55	of	of	ADP
ajfa-12229	2	56	capital	capital	NOUN
ajfa-12229	2	57	investment	investment	NOUN
ajfa-12229	2	58	appraisal	appraisal	NOUN
ajfa-12229	2	59	practices	practice	NOUN
ajfa-12229	2	60	and	and	CCONJ
ajfa-12229	2	61	effectiveness	effectiveness	NOUN
ajfa-12229	2	62	of	of	ADP
ajfa-12229	2	63	investment	investment	NOUN
ajfa-12229	2	64	decision	decision	NOUN
ajfa-12229	2	65	of	of	ADP
ajfa-12229	2	66	listed	list	VERB
ajfa-12229	2	67	manufacturing	manufacturing	NOUN
ajfa-12229	2	68	companies	company	NOUN
ajfa-12229	2	69	in	in	ADP
ajfa-12229	2	70	sri	sri	PROPN
ajfa-12229	2	71	lanka	lanka	PROPN
ajfa-12229	2	72	.	.	PUNCT
ajfa-12229	3	1	capital	capital	NOUN
ajfa-12229	3	2	investment	investment	NOUN
ajfa-12229	3	3	appraisal	appraisal	NOUN
ajfa-12229	3	4	practices	practice	NOUN
ajfa-12229	3	5	were	be	AUX
ajfa-12229	3	6	measured	measure	VERB
ajfa-12229	3	7	by	by	ADP
ajfa-12229	3	8	capital	capital	NOUN
ajfa-12229	3	9	investment	investment	NOUN
ajfa-12229	3	10	appraisal	appraisal	NOUN
ajfa-12229	3	11	techniques	technique	NOUN
ajfa-12229	3	12	and	and	CCONJ
ajfa-12229	3	13	risk	risk	VERB
ajfa-12229	3	14	analysis	analysis	NOUN
ajfa-12229	3	15	techniques	technique	NOUN
ajfa-12229	3	16	of	of	ADP
ajfa-12229	3	17	investment	investment	NOUN
ajfa-12229	3	18	projects	project	NOUN
ajfa-12229	3	19	.	.	PUNCT
ajfa-12229	4	1	effectiveness	effectiveness	NOUN
ajfa-12229	4	2	of	of	ADP
ajfa-12229	4	3	investment	investment	NOUN
ajfa-12229	4	4	was	be	AUX
ajfa-12229	4	5	measured	measure	VERB
ajfa-12229	4	6	by	by	ADP
ajfa-12229	4	7	perceptions	perception	NOUN
ajfa-12229	4	8	of	of	ADP
ajfa-12229	4	9	cfos	cfos	NOUN
ajfa-12229	4	10	on	on	ADP
ajfa-12229	4	11	the	the	DET
ajfa-12229	4	12	performance	performance	NOUN
ajfa-12229	4	13	from	from	ADP
ajfa-12229	4	14	investment	investment	NOUN
ajfa-12229	4	15	.	.	PUNCT
ajfa-12229	5	1	firm	firm	ADJ
ajfa-12229	5	2	size	size	NOUN
ajfa-12229	5	3	was	be	AUX
ajfa-12229	5	4	used	use	VERB
ajfa-12229	5	5	as	as	ADP
ajfa-12229	5	6	the	the	DET
ajfa-12229	5	7	control	control	NOUN
ajfa-12229	5	8	variable	variable	NOUN
ajfa-12229	5	9	to	to	PART
ajfa-12229	5	10	examine	examine	VERB
ajfa-12229	5	11	the	the	DET
ajfa-12229	5	12	relationship	relationship	NOUN
ajfa-12229	5	13	between	between	ADP
ajfa-12229	5	14	investment	investment	NOUN
ajfa-12229	5	15	appraisal	appraisal	NOUN
ajfa-12229	5	16	practices	practice	NOUN
ajfa-12229	5	17	and	and	CCONJ
ajfa-12229	5	18	effectiveness	effectiveness	NOUN
ajfa-12229	5	19	of	of	ADP
ajfa-12229	5	20	investment	investment	NOUN
ajfa-12229	5	21	decision	decision	NOUN
ajfa-12229	5	22	.	.	PUNCT
ajfa-12229	6	1	the	the	DET
ajfa-12229	6	2	study	study	NOUN
ajfa-12229	6	3	employed	employ	VERB
ajfa-12229	6	4	a	a	DET
ajfa-12229	6	5	field	field	NOUN
ajfa-12229	6	6	survey	survey	NOUN
ajfa-12229	6	7	from	from	ADP
ajfa-12229	6	8	january	january	PROPN
ajfa-12229	6	9	to	to	ADP
ajfa-12229	6	10	march	march	PROPN
ajfa-12229	6	11	2017	2017	NUM
ajfa-12229	6	12	and	and	CCONJ
ajfa-12229	6	13	primary	primary	ADJ
ajfa-12229	6	14	data	datum	NOUN
ajfa-12229	6	15	was	be	AUX
ajfa-12229	6	16	collected	collect	VERB
ajfa-12229	6	17	through	through	ADP
ajfa-12229	6	18	self	self	NOUN
ajfa-12229	6	19	-	-	PUNCT
ajfa-12229	6	20	administered	administer	VERB
ajfa-12229	6	21	questionnaires	questionnaire	NOUN
ajfa-12229	6	22	from	from	ADP
ajfa-12229	6	23	randomly	randomly	ADV
ajfa-12229	6	24	selected	select	VERB
ajfa-12229	6	25	20	20	NUM
ajfa-12229	6	26	listed	list	VERB
ajfa-12229	6	27	manufacturing	manufacturing	NOUN
ajfa-12229	6	28	companies	company	NOUN
ajfa-12229	6	29	.	.	PUNCT
ajfa-12229	7	1	results	result	NOUN
ajfa-12229	7	2	of	of	ADP
ajfa-12229	7	3	the	the	DET
ajfa-12229	7	4	study	study	NOUN
ajfa-12229	7	5	revealed	reveal	VERB
ajfa-12229	7	6	that	that	SCONJ
ajfa-12229	7	7	use	use	NOUN
ajfa-12229	7	8	of	of	ADP
ajfa-12229	7	9	npv	npv	NOUN
ajfa-12229	7	10	and	and	CCONJ
ajfa-12229	7	11	irr	irr	NOUN
ajfa-12229	7	12	have	have	AUX
ajfa-12229	7	13	significantly	significantly	ADV
ajfa-12229	7	14	positively	positively	ADV
ajfa-12229	7	15	related	relate	VERB
ajfa-12229	7	16	to	to	ADP
ajfa-12229	7	17	effectiveness	effectiveness	NOUN
ajfa-12229	7	18	of	of	ADP
ajfa-12229	7	19	investment	investment	NOUN
ajfa-12229	7	20	decision	decision	NOUN
ajfa-12229	7	21	while	while	SCONJ
ajfa-12229	7	22	dpb	dpb	PROPN
ajfa-12229	7	23	has	have	AUX
ajfa-12229	7	24	significantly	significantly	ADV
ajfa-12229	7	25	negatively	negatively	ADV
ajfa-12229	7	26	related	relate	VERB
ajfa-12229	7	27	to	to	ADP
ajfa-12229	7	28	effectiveness	effectiveness	NOUN
ajfa-12229	7	29	of	of	ADP
ajfa-12229	7	30	investment	investment	NOUN
ajfa-12229	7	31	decision	decision	NOUN
ajfa-12229	7	32	of	of	ADP
ajfa-12229	7	33	listed	list	VERB
ajfa-12229	7	34	manufacturing	manufacturing	NOUN
ajfa-12229	7	35	companies	company	NOUN
ajfa-12229	7	36	in	in	ADP
ajfa-12229	7	37	sri	sri	PROPN
ajfa-12229	7	38	lanka	lanka	PROPN
ajfa-12229	7	39	.	.	PUNCT
ajfa-12229	8	1	risk	risk	NOUN
ajfa-12229	8	2	analysis	analysis	NOUN
ajfa-12229	8	3	techniques	technique	NOUN
ajfa-12229	8	4	were	be	AUX
ajfa-12229	8	5	not	not	PART
ajfa-12229	8	6	significantly	significantly	ADV
ajfa-12229	8	7	related	relate	VERB
ajfa-12229	8	8	to	to	ADP
ajfa-12229	8	9	effectiveness	effectiveness	NOUN
ajfa-12229	8	10	of	of	ADP
ajfa-12229	8	11	investment	investment	NOUN
ajfa-12229	8	12	decision	decision	NOUN
ajfa-12229	8	13	.	.	PUNCT
ajfa-12229	9	1	findings	finding	NOUN
ajfa-12229	9	2	of	of	ADP
ajfa-12229	9	3	the	the	DET
ajfa-12229	9	4	study	study	NOUN
ajfa-12229	9	5	may	may	AUX
ajfa-12229	9	6	useful	useful	ADJ
ajfa-12229	9	7	to	to	ADP
ajfa-12229	9	8	the	the	DET
ajfa-12229	9	9	investment	investment	NOUN
ajfa-12229	9	10	decision	decision	NOUN
ajfa-12229	9	11	makers	maker	NOUN
ajfa-12229	9	12	in	in	ADP
ajfa-12229	9	13	order	order	NOUN
ajfa-12229	9	14	to	to	PART
ajfa-12229	9	15	achieve	achieve	VERB
ajfa-12229	9	16	the	the	DET
ajfa-12229	9	17	shareholders	shareholder	NOUN
ajfa-12229	9	18	wealth	wealth	NOUN
ajfa-12229	9	19	.	.	PUNCT
ajfa-12229	10	1	keywords	keyword	NOUN
ajfa-12229	10	2	:	:	PUNCT
ajfa-12229	10	3	investment	investment	NOUN
ajfa-12229	10	4	appraisal	appraisal	NOUN
ajfa-12229	10	5	techniques	technique	NOUN
ajfa-12229	10	6	,	,	PUNCT
ajfa-12229	10	7	risk	risk	NOUN
ajfa-12229	10	8	analysis	analysis	NOUN
ajfa-12229	10	9	techniques	technique	NOUN
ajfa-12229	10	10	and	and	CCONJ
ajfa-12229	10	11	effectiveness	effectiveness	NOUN
ajfa-12229	10	12	.	.	PUNCT
ajfa-12229	11	1	asian	asian	ADJ
ajfa-12229	11	2	journal	journal	PROPN
ajfa-12229	11	3	of	of	ADP
ajfa-12229	11	4	finance	finance	PROPN
ajfa-12229	11	5	&	&	CCONJ
ajfa-12229	11	6	accounting	accounting	PROPN
ajfa-12229	11	7	issn	issn	PROPN
ajfa-12229	11	8	1946	1946	NUM
ajfa-12229	11	9	-	-	PUNCT
ajfa-12229	11	10	052x	052x	PROPN
ajfa-12229	11	11	2017	2017	NUM
ajfa-12229	11	12	,	,	PUNCT
ajfa-12229	11	13	vol	vol	NOUN
ajfa-12229	11	14	.	.	NOUN
ajfa-12229	11	15	9	9	NUM
ajfa-12229	11	16	,	,	PUNCT
ajfa-12229	11	17	no	no	NOUN
ajfa-12229	11	18	.	.	NOUN
ajfa-12229	11	19	2	2	NUM
ajfa-12229	11	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	11	21	288	288	NUM
ajfa-12229	11	22	1	1	NUM
ajfa-12229	11	23	.	.	PUNCT
ajfa-12229	12	1	background	background	NOUN
ajfa-12229	12	2	of	of	ADP
ajfa-12229	12	3	the	the	DET
ajfa-12229	12	4	study	study	NOUN
ajfa-12229	12	5	primary	primary	ADJ
ajfa-12229	12	6	objective	objective	NOUN
ajfa-12229	12	7	of	of	ADP
ajfa-12229	12	8	financial	financial	ADJ
ajfa-12229	12	9	management	management	NOUN
ajfa-12229	12	10	is	be	AUX
ajfa-12229	12	11	to	to	PART
ajfa-12229	12	12	maximize	maximize	VERB
ajfa-12229	12	13	the	the	DET
ajfa-12229	12	14	shareholders	shareholder	NOUN
ajfa-12229	12	15	’	’	PART
ajfa-12229	12	16	wealth	wealth	NOUN
ajfa-12229	12	17	and	and	CCONJ
ajfa-12229	12	18	principally	principally	ADV
ajfa-12229	12	19	concerns	concern	VERB
ajfa-12229	12	20	with	with	ADP
ajfa-12229	12	21	three	three	NUM
ajfa-12229	12	22	major	major	ADJ
ajfa-12229	12	23	decisions	decision	NOUN
ajfa-12229	12	24	on	on	ADP
ajfa-12229	12	25	investment	investment	NOUN
ajfa-12229	12	26	(	(	PUNCT
ajfa-12229	12	27	what	what	PRON
ajfa-12229	12	28	to	to	ADP
ajfa-12229	12	29	invest),financing	invest),finance	VERB
ajfa-12229	12	30	(	(	PUNCT
ajfa-12229	12	31	how	how	SCONJ
ajfa-12229	12	32	to	to	PART
ajfa-12229	12	33	finance	finance	VERB
ajfa-12229	12	34	)	)	PUNCT
ajfa-12229	12	35	and	and	CCONJ
ajfa-12229	12	36	dividend	dividend	NOUN
ajfa-12229	12	37	decisions	decision	NOUN
ajfa-12229	12	38	(	(	PUNCT
ajfa-12229	12	39	how	how	SCONJ
ajfa-12229	12	40	to	to	PART
ajfa-12229	12	41	reward	reward	VERB
ajfa-12229	12	42	shareholders	shareholder	NOUN
ajfa-12229	12	43	)	)	PUNCT
ajfa-12229	12	44	and	and	CCONJ
ajfa-12229	12	45	interactions	interaction	NOUN
ajfa-12229	12	46	between	between	ADP
ajfa-12229	12	47	them	they	PRON
ajfa-12229	12	48	(	(	PUNCT
ajfa-12229	12	49	freeman	freeman	PROPN
ajfa-12229	12	50	&	&	CCONJ
ajfa-12229	12	51	hobbes	hobbe	NOUN
ajfa-12229	12	52	,	,	PUNCT
ajfa-12229	12	53	1991	1991	NUM
ajfa-12229	12	54	)	)	PUNCT
ajfa-12229	12	55	.	.	PUNCT
ajfa-12229	13	1	effective	effective	ADJ
ajfa-12229	13	2	investment	investment	NOUN
ajfa-12229	13	3	decision	decision	NOUN
ajfa-12229	13	4	making	make	VERB
ajfa-12229	13	5	is	be	AUX
ajfa-12229	13	6	fundamental	fundamental	ADJ
ajfa-12229	13	7	to	to	ADP
ajfa-12229	13	8	corporate	corporate	ADJ
ajfa-12229	13	9	survival	survival	NOUN
ajfa-12229	13	10	and	and	CCONJ
ajfa-12229	13	11	long	long	ADJ
ajfa-12229	13	12	term	term	NOUN
ajfa-12229	13	13	success	success	NOUN
ajfa-12229	13	14	.	.	PUNCT
ajfa-12229	14	1	in	in	ADP
ajfa-12229	14	2	this	this	DET
ajfa-12229	14	3	scenario	scenario	NOUN
ajfa-12229	14	4	,	,	PUNCT
ajfa-12229	14	5	investment	investment	NOUN
ajfa-12229	14	6	appraisal	appraisal	NOUN
ajfa-12229	14	7	practices	practice	NOUN
ajfa-12229	14	8	are	be	AUX
ajfa-12229	14	9	decisive	decisive	ADJ
ajfa-12229	14	10	to	to	PART
ajfa-12229	14	11	boost	boost	VERB
ajfa-12229	14	12	corporate	corporate	ADJ
ajfa-12229	14	13	performances	performance	NOUN
ajfa-12229	14	14	as	as	SCONJ
ajfa-12229	14	15	investment	investment	NOUN
ajfa-12229	14	16	appraisal	appraisal	NOUN
ajfa-12229	14	17	practices	practice	NOUN
ajfa-12229	14	18	are	be	AUX
ajfa-12229	14	19	process	process	NOUN
ajfa-12229	14	20	of	of	ADP
ajfa-12229	14	21	evaluating	evaluate	VERB
ajfa-12229	14	22	and	and	CCONJ
ajfa-12229	14	23	selecting	select	VERB
ajfa-12229	14	24	long	long	ADJ
ajfa-12229	14	25	term	term	NOUN
ajfa-12229	14	26	investments	investment	NOUN
ajfa-12229	14	27	consistent	consistent	ADJ
ajfa-12229	14	28	with	with	ADP
ajfa-12229	14	29	the	the	DET
ajfa-12229	14	30	firm	firm	ADJ
ajfa-12229	14	31	owners	owner	NOUN
ajfa-12229	14	32	’	'	PUNCT
ajfa-12229	14	33	goal	goal	NOUN
ajfa-12229	14	34	of	of	ADP
ajfa-12229	14	35	wealth	wealth	NOUN
ajfa-12229	14	36	maximization	maximization	NOUN
ajfa-12229	14	37	(	(	PUNCT
ajfa-12229	14	38	gitman	gitman	NOUN
ajfa-12229	14	39	,	,	PUNCT
ajfa-12229	14	40	1988	1988	NUM
ajfa-12229	14	41	)	)	PUNCT
ajfa-12229	14	42	.	.	PUNCT
ajfa-12229	15	1	recently	recently	ADV
ajfa-12229	15	2	more	more	ADJ
ajfa-12229	15	3	attention	attention	NOUN
ajfa-12229	15	4	has	have	AUX
ajfa-12229	15	5	been	be	AUX
ajfa-12229	15	6	given	give	VERB
ajfa-12229	15	7	to	to	ADP
ajfa-12229	15	8	some	some	PRON
ajfa-12229	15	9	of	of	ADP
ajfa-12229	15	10	the	the	DET
ajfa-12229	15	11	theoretical	theoretical	ADJ
ajfa-12229	15	12	issues	issue	NOUN
ajfa-12229	15	13	apparent	apparent	ADJ
ajfa-12229	15	14	in	in	ADP
ajfa-12229	15	15	organizational	organizational	ADJ
ajfa-12229	15	16	theory	theory	NOUN
ajfa-12229	15	17	since	since	SCONJ
ajfa-12229	15	18	they	they	PRON
ajfa-12229	15	19	are	be	AUX
ajfa-12229	15	20	parallel	parallel	ADJ
ajfa-12229	15	21	issues	issue	NOUN
ajfa-12229	15	22	in	in	ADP
ajfa-12229	15	23	the	the	DET
ajfa-12229	15	24	development	development	NOUN
ajfa-12229	15	25	of	of	ADP
ajfa-12229	15	26	financial	financial	ADJ
ajfa-12229	15	27	management	management	NOUN
ajfa-12229	15	28	research	research	NOUN
ajfa-12229	15	29	.	.	PUNCT
ajfa-12229	16	1	application	application	NOUN
ajfa-12229	16	2	of	of	ADP
ajfa-12229	16	3	decision	decision	NOUN
ajfa-12229	16	4	making	making	NOUN
ajfa-12229	16	5	of	of	ADP
ajfa-12229	16	6	organizational	organizational	ADJ
ajfa-12229	16	7	theory	theory	NOUN
ajfa-12229	16	8	to	to	ADP
ajfa-12229	16	9	finance	finance	NOUN
ajfa-12229	16	10	or	or	CCONJ
ajfa-12229	16	11	investment	investment	NOUN
ajfa-12229	16	12	decision	decision	NOUN
ajfa-12229	16	13	predominantly	predominantly	ADV
ajfa-12229	16	14	important	important	ADJ
ajfa-12229	16	15	to	to	PART
ajfa-12229	16	16	improve	improve	VERB
ajfa-12229	16	17	the	the	DET
ajfa-12229	16	18	value	value	NOUN
ajfa-12229	16	19	of	of	ADP
ajfa-12229	16	20	a	a	DET
ajfa-12229	16	21	company	company	NOUN
ajfa-12229	16	22	,	,	PUNCT
ajfa-12229	16	23	support	support	NOUN
ajfa-12229	16	24	to	to	PART
ajfa-12229	16	25	organize	organize	VERB
ajfa-12229	16	26	organizational	organizational	ADJ
ajfa-12229	16	27	resource	resource	NOUN
ajfa-12229	16	28	to	to	PART
ajfa-12229	16	29	achieve	achieve	VERB
ajfa-12229	16	30	organizational	organizational	ADJ
ajfa-12229	16	31	goals	goal	NOUN
ajfa-12229	16	32	and	and	CCONJ
ajfa-12229	16	33	tells	tell	VERB
ajfa-12229	16	34	how	how	SCONJ
ajfa-12229	16	35	to	to	PART
ajfa-12229	16	36	achieve	achieve	VERB
ajfa-12229	16	37	expected	expect	VERB
ajfa-12229	16	38	results	result	NOUN
ajfa-12229	16	39	by	by	ADP
ajfa-12229	16	40	the	the	DET
ajfa-12229	16	41	way	way	NOUN
ajfa-12229	16	42	of	of	ADP
ajfa-12229	16	43	structuring	structuring	NOUN
ajfa-12229	16	44	activities	activity	NOUN
ajfa-12229	16	45	and	and	CCONJ
ajfa-12229	16	46	designing	design	VERB
ajfa-12229	16	47	organizational	organizational	ADJ
ajfa-12229	16	48	processes	process	NOUN
ajfa-12229	16	49	(	(	PUNCT
ajfa-12229	16	50	hatch	hatch	NOUN
ajfa-12229	16	51	&	&	CCONJ
ajfa-12229	16	52	cunliffe,2006	cunliffe,2006	PROPN
ajfa-12229	16	53	)	)	PUNCT
ajfa-12229	16	54	.	.	PUNCT
ajfa-12229	17	1	managers	manager	NOUN
ajfa-12229	17	2	and	and	CCONJ
ajfa-12229	17	3	employees	employee	NOUN
ajfa-12229	17	4	should	should	AUX
ajfa-12229	17	5	focus	focus	VERB
ajfa-12229	17	6	to	to	PART
ajfa-12229	17	7	maximize	maximize	VERB
ajfa-12229	17	8	both	both	PRON
ajfa-12229	17	9	short	short	ADJ
ajfa-12229	17	10	term	term	NOUN
ajfa-12229	17	11	and	and	CCONJ
ajfa-12229	17	12	long	long	ADJ
ajfa-12229	17	13	term	term	NOUN
ajfa-12229	17	14	investment	investment	NOUN
ajfa-12229	17	15	yield	yield	NOUN
ajfa-12229	17	16	.	.	PUNCT
ajfa-12229	18	1	nonetheless	nonetheless	ADV
ajfa-12229	18	2	it	it	PRON
ajfa-12229	18	3	is	be	AUX
ajfa-12229	18	4	critical	critical	ADJ
ajfa-12229	18	5	and	and	CCONJ
ajfa-12229	18	6	challenging	challenging	ADJ
ajfa-12229	18	7	task	task	NOUN
ajfa-12229	18	8	making	make	VERB
ajfa-12229	18	9	investment	investment	NOUN
ajfa-12229	18	10	decision	decision	NOUN
ajfa-12229	18	11	.	.	PUNCT
ajfa-12229	19	1	hatch	hatch	NOUN
ajfa-12229	19	2	and	and	CCONJ
ajfa-12229	19	3	cunliffe	cunliffe	PROPN
ajfa-12229	19	4	(	(	PUNCT
ajfa-12229	19	5	2006	2006	NUM
ajfa-12229	19	6	)	)	PUNCT
ajfa-12229	19	7	connotes	connote	VERB
ajfa-12229	19	8	that	that	SCONJ
ajfa-12229	19	9	few	few	ADJ
ajfa-12229	19	10	would	would	AUX
ajfa-12229	19	11	disagree	disagree	VERB
ajfa-12229	19	12	about	about	ADP
ajfa-12229	19	13	that	that	DET
ajfa-12229	19	14	organization	organization	NOUN
ajfa-12229	19	15	works	work	VERB
ajfa-12229	19	16	in	in	ADP
ajfa-12229	19	17	complex	complex	ADJ
ajfa-12229	19	18	,	,	PUNCT
ajfa-12229	19	19	uncertain	uncertain	ADJ
ajfa-12229	19	20	and	and	CCONJ
ajfa-12229	19	21	often	often	ADV
ajfa-12229	19	22	contradictory	contradictory	ADJ
ajfa-12229	19	23	situations	situation	NOUN
ajfa-12229	19	24	.	.	PUNCT
ajfa-12229	20	1	however	however	ADV
ajfa-12229	20	2	,	,	PUNCT
ajfa-12229	20	3	in	in	ADP
ajfa-12229	20	4	reality	reality	NOUN
ajfa-12229	20	5	,	,	PUNCT
ajfa-12229	20	6	making	make	VERB
ajfa-12229	20	7	investment	investment	NOUN
ajfa-12229	20	8	decision	decision	NOUN
ajfa-12229	20	9	is	be	AUX
ajfa-12229	20	10	heavily	heavily	ADV
ajfa-12229	20	11	complex	complex	ADJ
ajfa-12229	20	12	in	in	ADP
ajfa-12229	20	13	a	a	DET
ajfa-12229	20	14	cut	cut	ADJ
ajfa-12229	20	15	-	-	PUNCT
ajfa-12229	20	16	throat	throat	NOUN
ajfa-12229	20	17	competitive	competitive	ADJ
ajfa-12229	20	18	world	world	NOUN
ajfa-12229	20	19	.	.	PUNCT
ajfa-12229	21	1	decision	decision	NOUN
ajfa-12229	21	2	making	making	NOUN
ajfa-12229	21	3	is	be	AUX
ajfa-12229	21	4	not	not	PART
ajfa-12229	21	5	a	a	DET
ajfa-12229	21	6	simple	simple	ADJ
ajfa-12229	21	7	task	task	NOUN
ajfa-12229	21	8	;	;	PUNCT
ajfa-12229	21	9	its	its	PRON
ajfa-12229	21	10	consequences	consequence	NOUN
ajfa-12229	21	11	are	be	AUX
ajfa-12229	21	12	felt	feel	VERB
ajfa-12229	21	13	over	over	ADP
ajfa-12229	21	14	many	many	ADJ
ajfa-12229	21	15	years	year	NOUN
ajfa-12229	21	16	in	in	ADP
ajfa-12229	21	17	future	future	NOUN
ajfa-12229	21	18	(	(	PUNCT
ajfa-12229	21	19	bhimani	bhimani	NOUN
ajfa-12229	21	20	,	,	PUNCT
ajfa-12229	21	21	horngren	horngren	PROPN
ajfa-12229	21	22	,	,	PUNCT
ajfa-12229	21	23	datar	datar	NOUN
ajfa-12229	21	24	,	,	PUNCT
ajfa-12229	21	25	&	&	CCONJ
ajfa-12229	21	26	rajan	rajan	PROPN
ajfa-12229	21	27	,	,	PUNCT
ajfa-12229	21	28	2012	2012	NUM
ajfa-12229	21	29	)	)	PUNCT
ajfa-12229	21	30	.	.	PUNCT
ajfa-12229	22	1	that	that	PRON
ajfa-12229	22	2	is	be	AUX
ajfa-12229	22	3	,	,	PUNCT
ajfa-12229	22	4	any	any	DET
ajfa-12229	22	5	decision	decision	NOUN
ajfa-12229	22	6	over	over	ADP
ajfa-12229	22	7	investments	investment	NOUN
ajfa-12229	22	8	of	of	ADP
ajfa-12229	22	9	money	money	NOUN
ajfa-12229	22	10	would	would	AUX
ajfa-12229	22	11	have	have	VERB
ajfa-12229	22	12	uncertain	uncertain	ADJ
ajfa-12229	22	13	actual	actual	ADJ
ajfa-12229	22	14	results	result	NOUN
ajfa-12229	22	15	that	that	PRON
ajfa-12229	22	16	could	could	AUX
ajfa-12229	22	17	have	have	VERB
ajfa-12229	22	18	effects	effect	NOUN
ajfa-12229	22	19	on	on	ADP
ajfa-12229	22	20	the	the	DET
ajfa-12229	22	21	organization	organization	NOUN
ajfa-12229	22	22	for	for	ADP
ajfa-12229	22	23	many	many	ADJ
ajfa-12229	22	24	years	year	NOUN
ajfa-12229	22	25	(	(	PUNCT
ajfa-12229	22	26	bhimani	bhimani	X
ajfa-12229	22	27	et	et	PROPN
ajfa-12229	22	28	al	al	PROPN
ajfa-12229	22	29	,	,	PUNCT
ajfa-12229	22	30	2012	2012	NUM
ajfa-12229	22	31	)	)	PUNCT
ajfa-12229	22	32	.	.	PUNCT
ajfa-12229	23	1	thus	thus	ADV
ajfa-12229	23	2	,	,	PUNCT
ajfa-12229	23	3	effectiveness	effectiveness	NOUN
ajfa-12229	23	4	of	of	ADP
ajfa-12229	23	5	investment	investment	NOUN
ajfa-12229	23	6	decision	decision	NOUN
ajfa-12229	23	7	is	be	AUX
ajfa-12229	23	8	paramount	paramount	ADJ
ajfa-12229	23	9	important	important	ADJ
ajfa-12229	23	10	for	for	ADP
ajfa-12229	23	11	organizational	organizational	ADJ
ajfa-12229	23	12	survival	survival	NOUN
ajfa-12229	23	13	.	.	PUNCT
ajfa-12229	24	1	for	for	ADP
ajfa-12229	24	2	example	example	NOUN
ajfa-12229	24	3	,	,	PUNCT
ajfa-12229	24	4	poor	poor	ADJ
ajfa-12229	24	5	investment	investment	NOUN
ajfa-12229	24	6	decision	decision	NOUN
ajfa-12229	24	7	can	can	AUX
ajfa-12229	24	8	affect	affect	VERB
ajfa-12229	24	9	the	the	DET
ajfa-12229	24	10	organizational	organizational	ADJ
ajfa-12229	24	11	stability	stability	NOUN
ajfa-12229	24	12	and	and	CCONJ
ajfa-12229	24	13	often	often	ADV
ajfa-12229	24	14	difficult	difficult	ADJ
ajfa-12229	24	15	to	to	PART
ajfa-12229	24	16	recover	recover	VERB
ajfa-12229	24	17	the	the	DET
ajfa-12229	24	18	invested	invest	VERB
ajfa-12229	24	19	money	money	NOUN
ajfa-12229	24	20	in	in	ADP
ajfa-12229	24	21	bad	bad	ADJ
ajfa-12229	24	22	investment	investment	NOUN
ajfa-12229	24	23	(	(	PUNCT
ajfa-12229	24	24	bhimani	bhimani	NOUN
ajfa-12229	24	25	et	et	PROPN
ajfa-12229	24	26	al	al	PROPN
ajfa-12229	24	27	,	,	PUNCT
ajfa-12229	24	28	2012	2012	NUM
ajfa-12229	24	29	)	)	PUNCT
ajfa-12229	24	30	.	.	PUNCT
ajfa-12229	25	1	this	this	DET
ajfa-12229	25	2	kind	kind	NOUN
ajfa-12229	25	3	of	of	ADP
ajfa-12229	25	4	the	the	DET
ajfa-12229	25	5	investment	investment	NOUN
ajfa-12229	25	6	can	can	AUX
ajfa-12229	25	7	have	have	VERB
ajfa-12229	25	8	impact	impact	NOUN
ajfa-12229	25	9	on	on	ADP
ajfa-12229	25	10	firm	firm	NOUN
ajfa-12229	25	11	’s	’s	PART
ajfa-12229	25	12	strategy	strategy	NOUN
ajfa-12229	25	13	,	,	PUNCT
ajfa-12229	25	14	brand	brand	NOUN
ajfa-12229	25	15	and	and	CCONJ
ajfa-12229	25	16	culture	culture	NOUN
ajfa-12229	25	17	in	in	ADP
ajfa-12229	25	18	which	which	PRON
ajfa-12229	25	19	organization	organization	NOUN
ajfa-12229	25	20	operates	operate	VERB
ajfa-12229	25	21	.	.	PUNCT
ajfa-12229	26	1	thus	thus	ADV
ajfa-12229	26	2	the	the	DET
ajfa-12229	26	3	investment	investment	NOUN
ajfa-12229	26	4	decision	decision	NOUN
ajfa-12229	26	5	making	make	VERB
ajfa-12229	26	6	may	may	AUX
ajfa-12229	26	7	both	both	CCONJ
ajfa-12229	26	8	directly	directly	ADV
ajfa-12229	26	9	and	and	CCONJ
ajfa-12229	26	10	indirectly	indirectly	ADV
ajfa-12229	26	11	influence	influence	VERB
ajfa-12229	26	12	financial	financial	ADJ
ajfa-12229	26	13	performance	performance	NOUN
ajfa-12229	26	14	and	and	CCONJ
ajfa-12229	26	15	economic	economic	ADJ
ajfa-12229	26	16	viability	viability	NOUN
ajfa-12229	26	17	.	.	PUNCT
ajfa-12229	27	1	therefore	therefore	ADV
ajfa-12229	27	2	research	research	NOUN
ajfa-12229	27	3	problem	problem	NOUN
ajfa-12229	27	4	of	of	ADP
ajfa-12229	27	5	this	this	DET
ajfa-12229	27	6	study	study	NOUN
ajfa-12229	27	7	is	be	AUX
ajfa-12229	27	8	how	how	SCONJ
ajfa-12229	27	9	far	far	ADJ
ajfa-12229	27	10	use	use	NOUN
ajfa-12229	27	11	of	of	ADP
ajfa-12229	27	12	investment	investment	NOUN
ajfa-12229	27	13	appraisal	appraisal	NOUN
ajfa-12229	27	14	practices	practice	NOUN
ajfa-12229	27	15	influencing	influence	VERB
ajfa-12229	27	16	effectiveness	effectiveness	NOUN
ajfa-12229	27	17	of	of	ADP
ajfa-12229	27	18	investment	investment	NOUN
ajfa-12229	27	19	decision	decision	NOUN
ajfa-12229	27	20	.	.	PUNCT
ajfa-12229	28	1	after	after	ADP
ajfa-12229	28	2	the	the	DET
ajfa-12229	28	3	civil	civil	ADJ
ajfa-12229	28	4	war	war	NOUN
ajfa-12229	28	5	the	the	DET
ajfa-12229	28	6	multinational	multinational	ADJ
ajfa-12229	28	7	companies	company	NOUN
ajfa-12229	28	8	were	be	AUX
ajfa-12229	28	9	enter	enter	VERB
ajfa-12229	28	10	into	into	ADP
ajfa-12229	28	11	the	the	DET
ajfa-12229	28	12	sri	sri	ADJ
ajfa-12229	28	13	lankan	lankan	PROPN
ajfa-12229	28	14	market	market	NOUN
ajfa-12229	28	15	that	that	PRON
ajfa-12229	28	16	means	mean	VERB
ajfa-12229	28	17	the	the	DET
ajfa-12229	28	18	most	most	ADJ
ajfa-12229	28	19	of	of	ADP
ajfa-12229	28	20	sri	sri	ADJ
ajfa-12229	28	21	lankan	lankan	PROPN
ajfa-12229	28	22	companies	company	NOUN
ajfa-12229	28	23	are	be	AUX
ajfa-12229	28	24	involved	involve	VERB
ajfa-12229	28	25	with	with	ADP
ajfa-12229	28	26	internationalization	internationalization	NOUN
ajfa-12229	28	27	.	.	PUNCT
ajfa-12229	29	1	because	because	SCONJ
ajfa-12229	29	2	of	of	ADP
ajfa-12229	29	3	internationalization	internationalization	NOUN
ajfa-12229	29	4	some	some	DET
ajfa-12229	29	5	companies	company	NOUN
ajfa-12229	29	6	needed	need	VERB
ajfa-12229	29	7	to	to	PART
ajfa-12229	29	8	make	make	VERB
ajfa-12229	29	9	long	long	ADJ
ajfa-12229	29	10	term	term	NOUN
ajfa-12229	29	11	investment	investment	NOUN
ajfa-12229	29	12	decision	decision	NOUN
ajfa-12229	30	1	so	so	SCONJ
ajfa-12229	30	2	that	that	SCONJ
ajfa-12229	30	3	companies	company	NOUN
ajfa-12229	30	4	involved	involve	VERB
ajfa-12229	30	5	with	with	ADP
ajfa-12229	30	6	investment	investment	NOUN
ajfa-12229	30	7	appraisal	appraisal	NOUN
ajfa-12229	30	8	practices	practice	NOUN
ajfa-12229	30	9	.	.	PUNCT
ajfa-12229	31	1	so	so	ADV
ajfa-12229	31	2	that	that	SCONJ
ajfa-12229	31	3	making	make	VERB
ajfa-12229	31	4	a	a	DET
ajfa-12229	31	5	good	good	ADJ
ajfa-12229	31	6	investment	investment	NOUN
ajfa-12229	31	7	decision	decision	NOUN
ajfa-12229	31	8	is	be	AUX
ajfa-12229	31	9	of	of	ADP
ajfa-12229	31	10	important	important	ADJ
ajfa-12229	31	11	since	since	SCONJ
ajfa-12229	31	12	available	available	ADJ
ajfa-12229	31	13	funds	fund	NOUN
ajfa-12229	31	14	are	be	AUX
ajfa-12229	31	15	scarce	scarce	ADJ
ajfa-12229	31	16	and	and	CCONJ
ajfa-12229	31	17	interdependency	interdependency	NOUN
ajfa-12229	31	18	of	of	ADP
ajfa-12229	31	19	organizational	organizational	ADJ
ajfa-12229	31	20	long	long	ADJ
ajfa-12229	31	21	-	-	PUNCT
ajfa-12229	31	22	term	term	NOUN
ajfa-12229	31	23	survival	survival	NOUN
ajfa-12229	31	24	,	,	PUNCT
ajfa-12229	31	25	success	success	NOUN
ajfa-12229	31	26	and	and	CCONJ
ajfa-12229	31	27	growth	growth	NOUN
ajfa-12229	31	28	;	;	PUNCT
ajfa-12229	31	29	in	in	ADP
ajfa-12229	31	30	turn	turn	NOUN
ajfa-12229	31	31	it	it	PRON
ajfa-12229	31	32	boosts	boost	VERB
ajfa-12229	31	33	the	the	DET
ajfa-12229	31	34	value	value	NOUN
ajfa-12229	31	35	of	of	ADP
ajfa-12229	31	36	the	the	DET
ajfa-12229	31	37	organization	organization	NOUN
ajfa-12229	31	38	(	(	PUNCT
ajfa-12229	31	39	bennouna	bennouna	PROPN
ajfa-12229	31	40	,	,	PUNCT
ajfa-12229	31	41	meredith	meredith	PROPN
ajfa-12229	31	42	&	&	CCONJ
ajfa-12229	31	43	marchant2010	marchant2010	PROPN
ajfa-12229	31	44	)	)	PUNCT
ajfa-12229	31	45	.	.	PUNCT
ajfa-12229	32	1	thus	thus	ADV
ajfa-12229	32	2	,	,	PUNCT
ajfa-12229	32	3	elumilade	elumilade	ADJ
ajfa-12229	32	4	,	,	PUNCT
ajfa-12229	32	5	asaolu	asaolu	NOUN
ajfa-12229	32	6	and	and	CCONJ
ajfa-12229	32	7	ologunde	ologunde	NOUN
ajfa-12229	32	8	,	,	PUNCT
ajfa-12229	32	9	(	(	PUNCT
ajfa-12229	32	10	2006	2006	NUM
ajfa-12229	32	11	)	)	PUNCT
ajfa-12229	32	12	explained	explain	VERB
ajfa-12229	32	13	that	that	SCONJ
ajfa-12229	32	14	capital	capital	NOUN
ajfa-12229	32	15	investment	investment	NOUN
ajfa-12229	32	16	decision	decision	NOUN
ajfa-12229	32	17	is	be	AUX
ajfa-12229	32	18	one	one	NUM
ajfa-12229	32	19	of	of	ADP
ajfa-12229	32	20	the	the	DET
ajfa-12229	32	21	fundamental	fundamental	ADJ
ajfa-12229	32	22	requirements	requirement	NOUN
ajfa-12229	32	23	;	;	PUNCT
ajfa-12229	32	24	it	it	PRON
ajfa-12229	32	25	should	should	AUX
ajfa-12229	32	26	be	be	AUX
ajfa-12229	32	27	properly	properly	ADV
ajfa-12229	32	28	applied	apply	VERB
ajfa-12229	32	29	to	to	PART
ajfa-12229	32	30	make	make	VERB
ajfa-12229	32	31	trade	trade	NOUN
ajfa-12229	32	32	-	-	PUNCT
ajfa-12229	32	33	offs	off	NOUN
ajfa-12229	32	34	between	between	ADP
ajfa-12229	32	35	expected	expect	VERB
ajfa-12229	32	36	return	return	NOUN
ajfa-12229	32	37	and	and	CCONJ
ajfa-12229	32	38	riskiness	riskiness	NOUN
ajfa-12229	32	39	that	that	DET
ajfa-12229	32	40	route	route	NOUN
ajfa-12229	32	41	to	to	ADP
ajfa-12229	32	42	the	the	DET
ajfa-12229	32	43	effective	effective	ADJ
ajfa-12229	32	44	firm	firm	ADJ
ajfa-12229	32	45	performance	performance	NOUN
ajfa-12229	32	46	which	which	PRON
ajfa-12229	32	47	accelerate	accelerate	VERB
ajfa-12229	32	48	the	the	DET
ajfa-12229	32	49	economic	economic	ADJ
ajfa-12229	32	50	development	development	NOUN
ajfa-12229	32	51	of	of	ADP
ajfa-12229	32	52	a	a	DET
ajfa-12229	32	53	country	country	NOUN
ajfa-12229	32	54	.	.	PUNCT
ajfa-12229	33	1	many	many	ADJ
ajfa-12229	33	2	asian	asian	ADJ
ajfa-12229	33	3	journal	journal	NOUN
ajfa-12229	33	4	of	of	ADP
ajfa-12229	33	5	finance	finance	PROPN
ajfa-12229	33	6	&	&	CCONJ
ajfa-12229	33	7	accounting	accounting	PROPN
ajfa-12229	33	8	issn	issn	PROPN
ajfa-12229	33	9	1946	1946	NUM
ajfa-12229	33	10	-	-	PUNCT
ajfa-12229	33	11	052x	052x	PROPN
ajfa-12229	33	12	2017	2017	NUM
ajfa-12229	33	13	,	,	PUNCT
ajfa-12229	33	14	vol	vol	NOUN
ajfa-12229	33	15	.	.	NOUN
ajfa-12229	33	16	9	9	NUM
ajfa-12229	33	17	,	,	PUNCT
ajfa-12229	33	18	no	no	INTJ
ajfa-12229	33	19	.	.	NOUN
ajfa-12229	33	20	2	2	NUM
ajfa-12229	33	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	33	22	289	289	NUM
ajfa-12229	33	23	changes	change	NOUN
ajfa-12229	33	24	involve	involve	VERB
ajfa-12229	33	25	capital	capital	NOUN
ajfa-12229	33	26	investment	investment	NOUN
ajfa-12229	33	27	decisions	decision	NOUN
ajfa-12229	33	28	,	,	PUNCT
ajfa-12229	33	29	which	which	PRON
ajfa-12229	33	30	can	can	AUX
ajfa-12229	33	31	invariably	invariably	ADV
ajfa-12229	33	32	involve	involve	VERB
ajfa-12229	33	33	large	large	ADJ
ajfa-12229	33	34	sums	sum	NOUN
ajfa-12229	33	35	of	of	ADP
ajfa-12229	33	36	money	money	NOUN
ajfa-12229	33	37	over	over	ADP
ajfa-12229	33	38	the	the	DET
ajfa-12229	33	39	long	long	ADJ
ajfa-12229	33	40	period	period	NOUN
ajfa-12229	33	41	.	.	PUNCT
ajfa-12229	34	1	'	'	PUNCT
ajfa-12229	34	2	capital	capital	NOUN
ajfa-12229	34	3	investment	investment	NOUN
ajfa-12229	34	4	decisions	decision	NOUN
ajfa-12229	34	5	are	be	AUX
ajfa-12229	34	6	critical	critical	ADJ
ajfa-12229	34	7	in	in	ADP
ajfa-12229	34	8	managing	manage	VERB
ajfa-12229	34	9	strategic	strategic	ADJ
ajfa-12229	34	10	change	change	NOUN
ajfa-12229	34	11	and	and	CCONJ
ajfa-12229	34	12	sustaining	sustain	VERB
ajfa-12229	34	13	long	long	ADJ
ajfa-12229	34	14	term	term	NOUN
ajfa-12229	34	15	corporate	corporate	ADJ
ajfa-12229	34	16	performance	performance	NOUN
ajfa-12229	34	17	'	'	PUNCT
ajfa-12229	34	18	(	(	PUNCT
ajfa-12229	34	19	emmanuel	emmanuel	PROPN
ajfa-12229	34	20	et	et	PROPN
ajfa-12229	34	21	al	al	PROPN
ajfa-12229	34	22	.	.	PROPN
ajfa-12229	34	23	,	,	PUNCT
ajfa-12229	34	24	2010	2010	NUM
ajfa-12229	34	25	,	,	PUNCT
ajfa-12229	34	26	p.	p.	NOUN
ajfa-12229	34	27	47	47	NUM
ajfa-12229	34	28	)	)	PUNCT
ajfa-12229	34	29	.	.	PUNCT
ajfa-12229	35	1	instituting	institute	VERB
ajfa-12229	35	2	a	a	DET
ajfa-12229	35	3	systematic	systematic	ADJ
ajfa-12229	35	4	capital	capital	NOUN
ajfa-12229	35	5	budgeting	budget	VERB
ajfa-12229	35	6	decision	decision	NOUN
ajfa-12229	35	7	process	process	NOUN
ajfa-12229	35	8	proffers	proffer	VERB
ajfa-12229	35	9	procedures	procedure	NOUN
ajfa-12229	35	10	to	to	PART
ajfa-12229	35	11	mitigate	mitigate	VERB
ajfa-12229	35	12	consequences	consequence	NOUN
ajfa-12229	35	13	of	of	ADP
ajfa-12229	35	14	subjective	subjective	ADJ
ajfa-12229	35	15	capital	capital	NOUN
ajfa-12229	35	16	expenditure	expenditure	NOUN
ajfa-12229	35	17	decision	decision	NOUN
ajfa-12229	35	18	making	making	NOUN
ajfa-12229	35	19	.	.	PUNCT
ajfa-12229	36	1	the	the	DET
ajfa-12229	36	2	investment	investment	NOUN
ajfa-12229	36	3	decision	decision	NOUN
ajfa-12229	36	4	making	make	VERB
ajfa-12229	36	5	is	be	AUX
ajfa-12229	36	6	not	not	PART
ajfa-12229	36	7	a	a	DET
ajfa-12229	36	8	simple	simple	ADJ
ajfa-12229	36	9	or	or	CCONJ
ajfa-12229	36	10	straight	straight	ADV
ajfa-12229	36	11	forward	forward	ADJ
ajfa-12229	36	12	approach	approach	NOUN
ajfa-12229	36	13	,	,	PUNCT
ajfa-12229	36	14	the	the	DET
ajfa-12229	36	15	risk	risk	NOUN
ajfa-12229	36	16	is	be	AUX
ajfa-12229	36	17	an	an	DET
ajfa-12229	36	18	important	important	ADJ
ajfa-12229	36	19	element	element	NOUN
ajfa-12229	36	20	in	in	ADP
ajfa-12229	36	21	making	make	VERB
ajfa-12229	36	22	investment	investment	NOUN
ajfa-12229	36	23	decision	decision	NOUN
ajfa-12229	36	24	.	.	PUNCT
ajfa-12229	37	1	this	this	DET
ajfa-12229	37	2	study	study	NOUN
ajfa-12229	37	3	seeks	seek	VERB
ajfa-12229	37	4	to	to	PART
ajfa-12229	37	5	examine	examine	VERB
ajfa-12229	37	6	the	the	DET
ajfa-12229	37	7	relationship	relationship	NOUN
ajfa-12229	37	8	between	between	ADP
ajfa-12229	37	9	investment	investment	NOUN
ajfa-12229	37	10	appraisal	appraisal	NOUN
ajfa-12229	37	11	techniques	technique	NOUN
ajfa-12229	37	12	and	and	CCONJ
ajfa-12229	37	13	effectiveness	effectiveness	NOUN
ajfa-12229	37	14	of	of	ADP
ajfa-12229	37	15	investment	investment	NOUN
ajfa-12229	37	16	decisions	decision	NOUN
ajfa-12229	37	17	.	.	PUNCT
ajfa-12229	38	1	2	2	X
ajfa-12229	38	2	.	.	X
ajfa-12229	38	3	literature	literature	NOUN
ajfa-12229	38	4	review	review	VERB
ajfa-12229	38	5	2.1	2.1	NUM
ajfa-12229	38	6	defining	define	VERB
ajfa-12229	38	7	capital	capital	NOUN
ajfa-12229	38	8	budgeting/	budgeting/	NUM
ajfa-12229	38	9	investment	investment	NOUN
ajfa-12229	38	10	appraisal	appraisal	NOUN
ajfa-12229	38	11	in	in	ADP
ajfa-12229	38	12	the	the	DET
ajfa-12229	38	13	finance	finance	NOUN
ajfa-12229	38	14	literature	literature	NOUN
ajfa-12229	38	15	investment	investment	NOUN
ajfa-12229	38	16	appraisal	appraisal	NOUN
ajfa-12229	38	17	is	be	AUX
ajfa-12229	38	18	known	know	VERB
ajfa-12229	38	19	as	as	ADP
ajfa-12229	38	20	capital	capital	NOUN
ajfa-12229	38	21	budgeting	budgeting	NOUN
ajfa-12229	38	22	.	.	PUNCT
ajfa-12229	39	1	ekeha	ekeha	ADV
ajfa-12229	39	2	(	(	PUNCT
ajfa-12229	39	3	2011	2011	NUM
ajfa-12229	39	4	)	)	PUNCT
ajfa-12229	39	5	explained	explain	VERB
ajfa-12229	39	6	that	that	SCONJ
ajfa-12229	39	7	capital	capital	NOUN
ajfa-12229	39	8	budgeting	budgeting	NOUN
ajfa-12229	39	9	is	be	AUX
ajfa-12229	39	10	an	an	DET
ajfa-12229	39	11	integral	integral	ADJ
ajfa-12229	39	12	part	part	NOUN
ajfa-12229	39	13	of	of	ADP
ajfa-12229	39	14	the	the	DET
ajfa-12229	39	15	corporate	corporate	ADJ
ajfa-12229	39	16	plan	plan	NOUN
ajfa-12229	39	17	of	of	ADP
ajfa-12229	39	18	an	an	DET
ajfa-12229	39	19	organization	organization	NOUN
ajfa-12229	39	20	.	.	PUNCT
ajfa-12229	40	1	capital	capital	NOUN
ajfa-12229	40	2	budgeting	budgeting	PROPN
ajfa-12229	40	3	can	can	AUX
ajfa-12229	40	4	be	be	AUX
ajfa-12229	40	5	defined	define	VERB
ajfa-12229	40	6	as	as	ADP
ajfa-12229	40	7	‘	'	PUNCT
ajfa-12229	40	8	the	the	DET
ajfa-12229	40	9	process	process	NOUN
ajfa-12229	40	10	of	of	ADP
ajfa-12229	40	11	evaluating	evaluate	VERB
ajfa-12229	40	12	and	and	CCONJ
ajfa-12229	40	13	selecting	select	VERB
ajfa-12229	40	14	long	long	ADJ
ajfa-12229	40	15	term	term	NOUN
ajfa-12229	40	16	investment	investment	NOUN
ajfa-12229	40	17	consistent	consistent	ADJ
ajfa-12229	40	18	with	with	ADP
ajfa-12229	40	19	the	the	DET
ajfa-12229	40	20	firm	firm	ADJ
ajfa-12229	40	21	owners	owner	NOUN
ajfa-12229	40	22	’	'	PUNCT
ajfa-12229	40	23	goal	goal	NOUN
ajfa-12229	40	24	of	of	ADP
ajfa-12229	40	25	wealth	wealth	NOUN
ajfa-12229	40	26	maximization	maximization	NOUN
ajfa-12229	40	27	’	'	PUNCT
ajfa-12229	40	28	(	(	PUNCT
ajfa-12229	40	29	gitman	gitman	NOUN
ajfa-12229	40	30	,	,	PUNCT
ajfa-12229	40	31	1988	1988	NUM
ajfa-12229	40	32	)	)	PUNCT
ajfa-12229	40	33	.	.	PUNCT
ajfa-12229	41	1	this	this	PRON
ajfa-12229	41	2	is	be	AUX
ajfa-12229	41	3	one	one	NUM
ajfa-12229	41	4	of	of	ADP
ajfa-12229	41	5	the	the	DET
ajfa-12229	41	6	important	important	ADJ
ajfa-12229	41	7	decision	decision	NOUN
ajfa-12229	41	8	making	make	VERB
ajfa-12229	41	9	process	process	NOUN
ajfa-12229	41	10	.	.	PUNCT
ajfa-12229	42	1	it	it	PRON
ajfa-12229	42	2	is	be	AUX
ajfa-12229	42	3	a	a	DET
ajfa-12229	42	4	process	process	NOUN
ajfa-12229	42	5	of	of	ADP
ajfa-12229	42	6	determining	determine	VERB
ajfa-12229	42	7	best	good	ADJ
ajfa-12229	42	8	investment	investment	NOUN
ajfa-12229	42	9	projects	project	NOUN
ajfa-12229	42	10	which	which	PRON
ajfa-12229	42	11	generate	generate	VERB
ajfa-12229	42	12	higher	higher	ADV
ajfa-12229	42	13	yielding	yield	VERB
ajfa-12229	42	14	in	in	ADP
ajfa-12229	42	15	order	order	NOUN
ajfa-12229	42	16	to	to	PART
ajfa-12229	42	17	maximize	maximize	VERB
ajfa-12229	42	18	shareholder	shareholder	NOUN
ajfa-12229	42	19	value	value	NOUN
ajfa-12229	42	20	dayananda	dayananda	PROPN
ajfa-12229	42	21	,	,	PUNCT
ajfa-12229	42	22	irons	iron	NOUN
ajfa-12229	42	23	,	,	PUNCT
ajfa-12229	42	24	harrison	harrison	PROPN
ajfa-12229	42	25	,	,	PUNCT
ajfa-12229	42	26	herbohn	herbohn	PROPN
ajfa-12229	42	27	,	,	PUNCT
ajfa-12229	42	28	and	and	CCONJ
ajfa-12229	42	29	rowland	rowland	PROPN
ajfa-12229	42	30	(	(	PUNCT
ajfa-12229	42	31	2002	2002	NUM
ajfa-12229	42	32	)	)	PUNCT
ajfa-12229	42	33	.	.	PUNCT
ajfa-12229	43	1	more	more	ADV
ajfa-12229	43	2	simply	simply	ADV
ajfa-12229	43	3	,	,	PUNCT
ajfa-12229	43	4	quirin	quirin	X
ajfa-12229	43	5	(	(	PUNCT
ajfa-12229	43	6	1967	1967	NUM
ajfa-12229	43	7	)	)	PUNCT
ajfa-12229	43	8	illustrated	illustrate	VERB
ajfa-12229	43	9	that	that	SCONJ
ajfa-12229	43	10	capital	capital	NOUN
ajfa-12229	43	11	budgeting	budgeting	NOUN
ajfa-12229	43	12	is	be	AUX
ajfa-12229	43	13	a	a	DET
ajfa-12229	43	14	stipulated	stipulate	VERB
ajfa-12229	43	15	avenue	avenue	NOUN
ajfa-12229	43	16	to	to	PART
ajfa-12229	43	17	invest	invest	VERB
ajfa-12229	43	18	present	present	ADJ
ajfa-12229	43	19	sum	sum	NOUN
ajfa-12229	43	20	of	of	ADP
ajfa-12229	43	21	funds	fund	NOUN
ajfa-12229	43	22	more	more	ADV
ajfa-12229	43	23	efficiently	efficiently	ADV
ajfa-12229	43	24	and	and	CCONJ
ajfa-12229	43	25	effectively	effectively	ADV
ajfa-12229	43	26	in	in	ADP
ajfa-12229	43	27	the	the	DET
ajfa-12229	43	28	long	long	ADJ
ajfa-12229	43	29	run	run	NOUN
ajfa-12229	43	30	.	.	PUNCT
ajfa-12229	44	1	however	however	ADV
ajfa-12229	44	2	,	,	PUNCT
ajfa-12229	44	3	current	current	ADJ
ajfa-12229	44	4	financial	financial	ADJ
ajfa-12229	44	5	theory	theory	NOUN
ajfa-12229	44	6	requires	require	VERB
ajfa-12229	44	7	that	that	DET
ajfa-12229	44	8	firm	firm	NOUN
ajfa-12229	44	9	should	should	AUX
ajfa-12229	44	10	maximize	maximize	VERB
ajfa-12229	44	11	its	its	PRON
ajfa-12229	44	12	market	market	NOUN
ajfa-12229	44	13	value	value	NOUN
ajfa-12229	44	14	of	of	ADP
ajfa-12229	44	15	shares	share	NOUN
ajfa-12229	44	16	.	.	PUNCT
ajfa-12229	45	1	since	since	SCONJ
ajfa-12229	45	2	capital	capital	NOUN
ajfa-12229	45	3	investment	investment	NOUN
ajfa-12229	45	4	decision	decision	NOUN
ajfa-12229	45	5	deals	deal	NOUN
ajfa-12229	45	6	with	with	ADP
ajfa-12229	45	7	large	large	ADJ
ajfa-12229	45	8	sum	sum	NOUN
ajfa-12229	45	9	of	of	ADP
ajfa-12229	45	10	fund	fund	NOUN
ajfa-12229	45	11	,	,	PUNCT
ajfa-12229	45	12	it	it	PRON
ajfa-12229	45	13	could	could	AUX
ajfa-12229	45	14	cause	cause	VERB
ajfa-12229	45	15	drastic	drastic	ADJ
ajfa-12229	45	16	change	change	NOUN
ajfa-12229	45	17	in	in	ADP
ajfa-12229	45	18	firms	firm	NOUN
ajfa-12229	45	19	as	as	ADV
ajfa-12229	45	20	well	well	ADV
ajfa-12229	45	21	as	as	ADP
ajfa-12229	45	22	in	in	ADP
ajfa-12229	45	23	the	the	DET
ajfa-12229	45	24	whole	whole	ADJ
ajfa-12229	45	25	economy	economy	NOUN
ajfa-12229	45	26	.	.	PUNCT
ajfa-12229	46	1	therefore	therefore	ADV
ajfa-12229	46	2	,	,	PUNCT
ajfa-12229	46	3	capital	capital	NOUN
ajfa-12229	46	4	investment	investment	NOUN
ajfa-12229	46	5	decision	decision	NOUN
ajfa-12229	46	6	is	be	AUX
ajfa-12229	46	7	one	one	NUM
ajfa-12229	46	8	of	of	ADP
ajfa-12229	46	9	the	the	DET
ajfa-12229	46	10	most	most	ADV
ajfa-12229	46	11	critical	critical	ADJ
ajfa-12229	46	12	and	and	CCONJ
ajfa-12229	46	13	crucial	crucial	ADJ
ajfa-12229	46	14	decision	decision	NOUN
ajfa-12229	46	15	that	that	PRON
ajfa-12229	46	16	needs	need	VERB
ajfa-12229	46	17	to	to	PART
ajfa-12229	46	18	be	be	AUX
ajfa-12229	46	19	taken	take	VERB
ajfa-12229	46	20	carefully	carefully	ADV
ajfa-12229	46	21	to	to	PART
ajfa-12229	46	22	achieve	achieve	VERB
ajfa-12229	46	23	organizational	organizational	ADJ
ajfa-12229	46	24	growth	growth	NOUN
ajfa-12229	46	25	as	as	ADV
ajfa-12229	46	26	well	well	ADV
ajfa-12229	46	27	as	as	ADP
ajfa-12229	46	28	economic	economic	ADJ
ajfa-12229	46	29	development	development	NOUN
ajfa-12229	46	30	.	.	PUNCT
ajfa-12229	47	1	2.2	2.2	NUM
ajfa-12229	47	2	investment	investment	NOUN
ajfa-12229	47	3	appraisal	appraisal	NOUN
ajfa-12229	47	4	techniques	technique	NOUN
ajfa-12229	47	5	seven	seven	NUM
ajfa-12229	47	6	investment	investment	NOUN
ajfa-12229	47	7	appraisal	appraisal	NOUN
ajfa-12229	47	8	techniques	technique	NOUN
ajfa-12229	47	9	are	be	AUX
ajfa-12229	47	10	more	more	ADV
ajfa-12229	47	11	prevalent	prevalent	ADJ
ajfa-12229	47	12	in	in	ADP
ajfa-12229	47	13	today	today	NOUN
ajfa-12229	47	14	business	business	NOUN
ajfa-12229	47	15	world	world	NOUN
ajfa-12229	47	16	:	:	PUNCT
ajfa-12229	47	17	net	net	ADJ
ajfa-12229	47	18	present	present	ADJ
ajfa-12229	47	19	value	value	NOUN
ajfa-12229	47	20	(	(	PUNCT
ajfa-12229	47	21	mao,1970	mao,1970	X
ajfa-12229	47	22	;	;	PUNCT
ajfa-12229	47	23	elumilade	elumilade	NOUN
ajfa-12229	47	24	et	et	PROPN
ajfa-12229	47	25	al	al	PROPN
ajfa-12229	47	26	.	.	PROPN
ajfa-12229	47	27	2006	2006	NUM
ajfa-12229	47	28	;	;	PUNCT
ajfa-12229	47	29	ryan	ryan	PROPN
ajfa-12229	47	30	&	&	CCONJ
ajfa-12229	47	31	ryan,2002	ryan,2002	PROPN
ajfa-12229	47	32	;	;	PUNCT
ajfa-12229	47	33	pike,1988	pike,1988	PROPN
ajfa-12229	47	34	;	;	PUNCT
ajfa-12229	47	35	grahm	grahm	PROPN
ajfa-12229	47	36	&	&	CCONJ
ajfa-12229	47	37	harvey,2001	harvey,2001	PROPN
ajfa-12229	47	38	;	;	PUNCT
ajfa-12229	47	39	arnold	arnold	PROPN
ajfa-12229	47	40	&	&	CCONJ
ajfa-12229	47	41	hatzopoulos,2000	hatzopoulos,2000	PROPN
ajfa-12229	47	42	;	;	PUNCT
ajfa-12229	47	43	brounen	brounen	PROPN
ajfa-12229	47	44	,	,	PUNCT
ajfa-12229	47	45	de	de	PROPN
ajfa-12229	47	46	jong	jong	PROPN
ajfa-12229	47	47	&	&	CCONJ
ajfa-12229	47	48	koedijk,2004	koedijk,2004	PROPN
ajfa-12229	47	49	)	)	PUNCT
ajfa-12229	47	50	,	,	PUNCT
ajfa-12229	47	51	profitability	profitability	NOUN
ajfa-12229	47	52	index	index	NOUN
ajfa-12229	47	53	(	(	PUNCT
ajfa-12229	47	54	mao,1970	mao,1970	PROPN
ajfa-12229	47	55	;	;	PUNCT
ajfa-12229	47	56	gitman	gitman	PROPN
ajfa-12229	47	57	&	&	CCONJ
ajfa-12229	47	58	forrester,1977	forrester,1977	PROPN
ajfa-12229	47	59	;	;	PUNCT
ajfa-12229	47	60	elumilade	elumilade	VERB
ajfa-12229	47	61	et	et	NOUN
ajfa-12229	47	62	al.2006	al.2006	PROPN
ajfa-12229	47	63	;	;	PUNCT
ajfa-12229	47	64	ryan	ryan	PROPN
ajfa-12229	47	65	&	&	CCONJ
ajfa-12229	47	66	ryan	ryan	PROPN
ajfa-12229	47	67	,	,	PUNCT
ajfa-12229	47	68	2002	2002	NUM
ajfa-12229	47	69	)	)	PUNCT
ajfa-12229	47	70	,	,	PUNCT
ajfa-12229	47	71	internal	internal	ADJ
ajfa-12229	47	72	rate	rate	NOUN
ajfa-12229	47	73	of	of	ADP
ajfa-12229	47	74	return	return	NOUN
ajfa-12229	47	75	(	(	PUNCT
ajfa-12229	47	76	mao,1970	mao,1970	PROPN
ajfa-12229	47	77	;	;	PUNCT
ajfa-12229	47	78	gitman	gitman	PROPN
ajfa-12229	47	79	&	&	CCONJ
ajfa-12229	47	80	forrester,1977	forrester,1977	PROPN
ajfa-12229	47	81	;	;	PUNCT
ajfa-12229	47	82	elumilade	elumilade	VERB
ajfa-12229	47	83	et	et	NOUN
ajfa-12229	47	84	al.2006	al.2006	PROPN
ajfa-12229	47	85	;	;	PUNCT
ajfa-12229	47	86	ryan	ryan	NOUN
ajfa-12229	47	87	and	and	CCONJ
ajfa-12229	47	88	ryan,2002	ryan,2002	NOUN
ajfa-12229	47	89	:	:	PUNCT
ajfa-12229	47	90	grahm	grahm	PROPN
ajfa-12229	47	91	&	&	CCONJ
ajfa-12229	47	92	harvey,2001	harvey,2001	PROPN
ajfa-12229	47	93	;	;	PUNCT
ajfa-12229	47	94	arnold	arnold	PROPN
ajfa-12229	47	95	&	&	CCONJ
ajfa-12229	47	96	hatzopoulos,2000	hatzopoulos,2000	PROPN
ajfa-12229	47	97	;	;	PUNCT
ajfa-12229	47	98	brounen	brounen	PROPN
ajfa-12229	47	99	,	,	PUNCT
ajfa-12229	47	100	de	de	PROPN
ajfa-12229	47	101	jong	jong	PROPN
ajfa-12229	47	102	&	&	CCONJ
ajfa-12229	47	103	koedijk,2004	koedijk,2004	PROPN
ajfa-12229	47	104	)	)	PUNCT
ajfa-12229	47	105	,	,	PUNCT
ajfa-12229	47	106	modified	modify	VERB
ajfa-12229	47	107	internal	internal	ADJ
ajfa-12229	47	108	rate	rate	NOUN
ajfa-12229	47	109	of	of	ADP
ajfa-12229	47	110	return	return	NOUN
ajfa-12229	47	111	(	(	PUNCT
ajfa-12229	47	112	ryan	ryan	PROPN
ajfa-12229	47	113	&	&	CCONJ
ajfa-12229	47	114	ryan	ryan	PROPN
ajfa-12229	47	115	,	,	PUNCT
ajfa-12229	47	116	2002	2002	NUM
ajfa-12229	47	117	)	)	PUNCT
ajfa-12229	47	118	,	,	PUNCT
ajfa-12229	47	119	payback	payback	NOUN
ajfa-12229	47	120	(	(	PUNCT
ajfa-12229	47	121	pike,1996	pike,1996	NOUN
ajfa-12229	47	122	;	;	PUNCT
ajfa-12229	47	123	ryan	ryan	PROPN
ajfa-12229	47	124	&	&	CCONJ
ajfa-12229	47	125	ryan,2002	ryan,2002	PROPN
ajfa-12229	47	126	)	)	PUNCT
ajfa-12229	47	127	,	,	PUNCT
ajfa-12229	47	128	discounted	discount	VERB
ajfa-12229	47	129	payback	payback	NOUN
ajfa-12229	47	130	(	(	PUNCT
ajfa-12229	47	131	ryan	ryan	PROPN
ajfa-12229	47	132	and	and	CCONJ
ajfa-12229	47	133	ryan	ryan	PROPN
ajfa-12229	47	134	,	,	PUNCT
ajfa-12229	47	135	2002	2002	NUM
ajfa-12229	47	136	)	)	PUNCT
ajfa-12229	47	137	,	,	PUNCT
ajfa-12229	47	138	and	and	CCONJ
ajfa-12229	47	139	accounting	accounting	NOUN
ajfa-12229	47	140	rate	rate	NOUN
ajfa-12229	47	141	of	of	ADP
ajfa-12229	47	142	return	return	NOUN
ajfa-12229	47	143	(	(	PUNCT
ajfa-12229	47	144	pike,1996	pike,1996	NOUN
ajfa-12229	47	145	;	;	PUNCT
ajfa-12229	47	146	ryan	ryan	PROPN
ajfa-12229	47	147	&	&	CCONJ
ajfa-12229	47	148	ryan,2002	ryan,2002	NOUN
ajfa-12229	47	149	)	)	PUNCT
ajfa-12229	47	150	.	.	PUNCT
ajfa-12229	48	1	net	net	ADJ
ajfa-12229	48	2	present	present	ADJ
ajfa-12229	48	3	value	value	NOUN
ajfa-12229	48	4	(	(	PUNCT
ajfa-12229	48	5	npv	npv	NOUN
ajfa-12229	48	6	)	)	PUNCT
ajfa-12229	48	7	of	of	ADP
ajfa-12229	48	8	an	an	DET
ajfa-12229	48	9	investment	investment	NOUN
ajfa-12229	48	10	is	be	AUX
ajfa-12229	48	11	the	the	DET
ajfa-12229	48	12	aggregation	aggregation	NOUN
ajfa-12229	48	13	of	of	ADP
ajfa-12229	48	14	the	the	DET
ajfa-12229	48	15	present	present	ADJ
ajfa-12229	48	16	values	value	NOUN
ajfa-12229	48	17	of	of	ADP
ajfa-12229	48	18	all	all	DET
ajfa-12229	48	19	cash	cash	NOUN
ajfa-12229	48	20	benefits	benefit	NOUN
ajfa-12229	48	21	throughout	throughout	ADP
ajfa-12229	48	22	the	the	DET
ajfa-12229	48	23	investment	investment	NOUN
ajfa-12229	48	24	deducing	deduce	VERB
ajfa-12229	48	25	the	the	DET
ajfa-12229	48	26	present	present	ADJ
ajfa-12229	48	27	value	value	NOUN
ajfa-12229	48	28	of	of	ADP
ajfa-12229	48	29	all	all	DET
ajfa-12229	48	30	cash	cash	NOUN
ajfa-12229	48	31	(	(	PUNCT
ajfa-12229	48	32	elumilade	elumilade	NOUN
ajfa-12229	48	33	et	et	PROPN
ajfa-12229	48	34	al	al	PROPN
ajfa-12229	48	35	.	.	PROPN
ajfa-12229	48	36	2006	2006	NUM
ajfa-12229	48	37	)	)	PUNCT
ajfa-12229	48	38	.	.	PUNCT
ajfa-12229	49	1	profitability	profitability	NOUN
ajfa-12229	49	2	index	index	NOUN
ajfa-12229	49	3	(	(	PUNCT
ajfa-12229	49	4	pi	pi	NOUN
ajfa-12229	49	5	)	)	PUNCT
ajfa-12229	49	6	is	be	AUX
ajfa-12229	49	7	the	the	DET
ajfa-12229	49	8	ratio	ratio	NOUN
ajfa-12229	49	9	of	of	ADP
ajfa-12229	49	10	the	the	DET
ajfa-12229	49	11	present	present	ADJ
ajfa-12229	49	12	value	value	NOUN
ajfa-12229	49	13	of	of	ADP
ajfa-12229	49	14	future	future	ADJ
ajfa-12229	49	15	cash	cash	NOUN
ajfa-12229	49	16	benefits	benefit	NOUN
ajfa-12229	49	17	at	at	ADP
ajfa-12229	49	18	the	the	DET
ajfa-12229	49	19	required	require	VERB
ajfa-12229	49	20	rate	rate	NOUN
ajfa-12229	49	21	of	of	ADP
ajfa-12229	49	22	return	return	NOUN
ajfa-12229	49	23	to	to	ADP
ajfa-12229	49	24	the	the	DET
ajfa-12229	49	25	initial	initial	ADJ
ajfa-12229	49	26	cash	cash	NOUN
ajfa-12229	49	27	outlay	outlay	NOUN
ajfa-12229	49	28	,	,	PUNCT
ajfa-12229	49	29	and	and	CCONJ
ajfa-12229	49	30	thus	thus	ADV
ajfa-12229	49	31	referred	refer	VERB
ajfa-12229	49	32	to	to	ADP
ajfa-12229	49	33	as	as	ADP
ajfa-12229	49	34	“	"	PUNCT
ajfa-12229	49	35	benefits	benefit	NOUN
ajfa-12229	49	36	-	-	PUNCT
ajfa-12229	49	37	cost	cost	NOUN
ajfa-12229	49	38	ratio	ratio	NOUN
ajfa-12229	49	39	”	"	PUNCT
ajfa-12229	49	40	(	(	PUNCT
ajfa-12229	49	41	elumilade	elumilade	NOUN
ajfa-12229	49	42	et	et	PROPN
ajfa-12229	49	43	al	al	PROPN
ajfa-12229	49	44	.	.	PROPN
ajfa-12229	49	45	2006	2006	NUM
ajfa-12229	49	46	)	)	PUNCT
ajfa-12229	49	47	.	.	PUNCT
ajfa-12229	50	1	internal	internal	ADJ
ajfa-12229	50	2	rate	rate	NOUN
ajfa-12229	50	3	of	of	ADP
ajfa-12229	50	4	return	return	NOUN
ajfa-12229	50	5	(	(	PUNCT
ajfa-12229	50	6	irr	irr	PROPN
ajfa-12229	50	7	)	)	PUNCT
ajfa-12229	50	8	is	be	AUX
ajfa-12229	50	9	the	the	DET
ajfa-12229	50	10	rate	rate	NOUN
ajfa-12229	50	11	of	of	ADP
ajfa-12229	50	12	interest	interest	NOUN
ajfa-12229	50	13	at	at	ADP
ajfa-12229	50	14	which	which	PRON
ajfa-12229	50	15	the	the	DET
ajfa-12229	50	16	asian	asian	ADJ
ajfa-12229	50	17	journal	journal	NOUN
ajfa-12229	50	18	of	of	ADP
ajfa-12229	50	19	finance	finance	PROPN
ajfa-12229	50	20	&	&	CCONJ
ajfa-12229	50	21	accounting	accounting	PROPN
ajfa-12229	50	22	issn	issn	PROPN
ajfa-12229	50	23	1946	1946	NUM
ajfa-12229	50	24	-	-	PUNCT
ajfa-12229	50	25	052x	052x	PROPN
ajfa-12229	50	26	2017	2017	NUM
ajfa-12229	50	27	,	,	PUNCT
ajfa-12229	50	28	vol	vol	NOUN
ajfa-12229	50	29	.	.	NOUN
ajfa-12229	50	30	9	9	NUM
ajfa-12229	50	31	,	,	PUNCT
ajfa-12229	50	32	no	no	NOUN
ajfa-12229	50	33	.	.	NOUN
ajfa-12229	50	34	2	2	NUM
ajfa-12229	50	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	50	36	290	290	NUM
ajfa-12229	50	37	present	present	ADJ
ajfa-12229	50	38	value	value	NOUN
ajfa-12229	50	39	of	of	ADP
ajfa-12229	50	40	expected	expect	VERB
ajfa-12229	50	41	capital	capital	NOUN
ajfa-12229	50	42	investment	investment	NOUN
ajfa-12229	50	43	outlays	outlay	NOUN
ajfa-12229	50	44	is	be	AUX
ajfa-12229	50	45	exactly	exactly	ADV
ajfa-12229	50	46	equivalent	equivalent	ADJ
ajfa-12229	50	47	to	to	ADP
ajfa-12229	50	48	the	the	DET
ajfa-12229	50	49	present	present	ADJ
ajfa-12229	50	50	value	value	NOUN
ajfa-12229	50	51	of	of	ADP
ajfa-12229	50	52	expected	expect	VERB
ajfa-12229	50	53	cash	cash	NOUN
ajfa-12229	50	54	earning	earning	NOUN
ajfa-12229	50	55	on	on	ADP
ajfa-12229	50	56	investment	investment	NOUN
ajfa-12229	50	57	(	(	PUNCT
ajfa-12229	50	58	elumilade	elumilade	NOUN
ajfa-12229	50	59	et	et	PROPN
ajfa-12229	50	60	al	al	PROPN
ajfa-12229	50	61	.	.	PROPN
ajfa-12229	50	62	2006	2006	NUM
ajfa-12229	50	63	)	)	PUNCT
ajfa-12229	50	64	.	.	PUNCT
ajfa-12229	51	1	accounting	accounting	NOUN
ajfa-12229	51	2	rate	rate	NOUN
ajfa-12229	51	3	of	of	ADP
ajfa-12229	51	4	return	return	NOUN
ajfa-12229	51	5	(	(	PUNCT
ajfa-12229	51	6	arr	arr	NOUN
ajfa-12229	51	7	)	)	PUNCT
ajfa-12229	51	8	is	be	AUX
ajfa-12229	51	9	the	the	DET
ajfa-12229	51	10	annual	annual	ADJ
ajfa-12229	51	11	accounting	accounting	NOUN
ajfa-12229	51	12	profits	profit	NOUN
ajfa-12229	51	13	from	from	ADP
ajfa-12229	51	14	an	an	DET
ajfa-12229	51	15	investment	investment	NOUN
ajfa-12229	51	16	,	,	PUNCT
ajfa-12229	51	17	divided	divide	VERB
ajfa-12229	51	18	by	by	ADP
ajfa-12229	51	19	annual	annual	ADJ
ajfa-12229	51	20	average	average	ADJ
ajfa-12229	51	21	capital	capital	NOUN
ajfa-12229	51	22	investment	investment	NOUN
ajfa-12229	51	23	outlay	outlay	NOUN
ajfa-12229	51	24	over	over	ADP
ajfa-12229	51	25	a	a	DET
ajfa-12229	51	26	project	project	NOUN
ajfa-12229	51	27	’s	’s	PART
ajfa-12229	51	28	life	life	NOUN
ajfa-12229	51	29	span	span	NOUN
ajfa-12229	51	30	(	(	PUNCT
ajfa-12229	51	31	elumilade	elumilade	NOUN
ajfa-12229	51	32	et	et	PROPN
ajfa-12229	51	33	al	al	PROPN
ajfa-12229	51	34	.	.	PROPN
ajfa-12229	51	35	2006	2006	NUM
ajfa-12229	51	36	)	)	PUNCT
ajfa-12229	51	37	.	.	PUNCT
ajfa-12229	52	1	payback	payback	NOUN
ajfa-12229	52	2	period	period	NOUN
ajfa-12229	52	3	(	(	PUNCT
ajfa-12229	52	4	pb	pb	NOUN
ajfa-12229	52	5	)	)	PUNCT
ajfa-12229	52	6	describes	describe	VERB
ajfa-12229	52	7	how	how	SCONJ
ajfa-12229	52	8	many	many	ADJ
ajfa-12229	52	9	years	year	NOUN
ajfa-12229	52	10	will	will	AUX
ajfa-12229	52	11	be	be	AUX
ajfa-12229	52	12	taken	take	VERB
ajfa-12229	52	13	for	for	ADP
ajfa-12229	52	14	the	the	DET
ajfa-12229	52	15	future	future	ADJ
ajfa-12229	52	16	net	net	ADJ
ajfa-12229	52	17	cash	cash	NOUN
ajfa-12229	52	18	flows	flow	NOUN
ajfa-12229	52	19	on	on	ADP
ajfa-12229	52	20	a	a	DET
ajfa-12229	52	21	capital	capital	NOUN
ajfa-12229	52	22	investment	investment	NOUN
ajfa-12229	52	23	to	to	PART
ajfa-12229	52	24	pay	pay	VERB
ajfa-12229	52	25	back	back	ADP
ajfa-12229	52	26	initial	initial	ADJ
ajfa-12229	52	27	cash	cash	NOUN
ajfa-12229	52	28	outlay	outlay	NOUN
ajfa-12229	52	29	(	(	PUNCT
ajfa-12229	52	30	elumilade	elumilade	NOUN
ajfa-12229	52	31	et	et	PROPN
ajfa-12229	52	32	al	al	PROPN
ajfa-12229	52	33	.	.	PROPN
ajfa-12229	52	34	2006	2006	NUM
ajfa-12229	52	35	)	)	PUNCT
ajfa-12229	52	36	.	.	PUNCT
ajfa-12229	53	1	2.3	2.3	NUM
ajfa-12229	53	2	discounted	discount	VERB
ajfa-12229	53	3	and	and	CCONJ
ajfa-12229	53	4	non	non	NOUN
ajfa-12229	53	5	discounted	discount	VERB
ajfa-12229	53	6	cash	cash	NOUN
ajfa-12229	53	7	flow	flow	NOUN
ajfa-12229	53	8	methods	method	NOUN
ajfa-12229	53	9	investment	investment	NOUN
ajfa-12229	53	10	appraisal	appraisal	NOUN
ajfa-12229	53	11	can	can	AUX
ajfa-12229	53	12	take	take	VERB
ajfa-12229	53	13	either	either	CCONJ
ajfa-12229	53	14	discounted	discount	VERB
ajfa-12229	53	15	cash	cash	NOUN
ajfa-12229	53	16	flow	flow	NOUN
ajfa-12229	53	17	(	(	PUNCT
ajfa-12229	53	18	dcf	dcf	NOUN
ajfa-12229	53	19	)	)	PUNCT
ajfa-12229	53	20	methods	method	NOUN
ajfa-12229	53	21	or	or	CCONJ
ajfa-12229	53	22	non	non	ADJ
ajfa-12229	53	23	dcf	dcf	PROPN
ajfa-12229	53	24	methods	method	NOUN
ajfa-12229	53	25	.	.	PUNCT
ajfa-12229	54	1	npv	npv	NOUN
ajfa-12229	54	2	and	and	CCONJ
ajfa-12229	54	3	irr	irr	NOUN
ajfa-12229	54	4	are	be	AUX
ajfa-12229	54	5	called	call	VERB
ajfa-12229	54	6	dcf	dcf	NOUN
ajfa-12229	54	7	methods	method	NOUN
ajfa-12229	54	8	and	and	CCONJ
ajfa-12229	54	9	pb	pb	PROPN
ajfa-12229	54	10	and	and	CCONJ
ajfa-12229	54	11	arr	arr	NOUN
ajfa-12229	54	12	are	be	AUX
ajfa-12229	54	13	considered	consider	VERB
ajfa-12229	54	14	to	to	PART
ajfa-12229	54	15	be	be	AUX
ajfa-12229	54	16	non	non	ADJ
ajfa-12229	54	17	dfc	dfc	PROPN
ajfa-12229	54	18	methods	method	NOUN
ajfa-12229	54	19	.among	.among	VERB
ajfa-12229	54	20	these	these	DET
ajfa-12229	54	21	methods	method	NOUN
ajfa-12229	54	22	,	,	PUNCT
ajfa-12229	54	23	from	from	ADP
ajfa-12229	54	24	theoretical	theoretical	ADJ
ajfa-12229	54	25	point	point	NOUN
ajfa-12229	54	26	of	of	ADP
ajfa-12229	54	27	view	view	NOUN
ajfa-12229	54	28	,	,	PUNCT
ajfa-12229	54	29	the	the	DET
ajfa-12229	54	30	npv	npv	NOUN
ajfa-12229	54	31	is	be	AUX
ajfa-12229	54	32	widely	widely	ADV
ajfa-12229	54	33	used	use	VERB
ajfa-12229	54	34	technique	technique	NOUN
ajfa-12229	54	35	to	to	PART
ajfa-12229	54	36	evaluate	evaluate	VERB
ajfa-12229	54	37	investment	investment	NOUN
ajfa-12229	54	38	projects	project	NOUN
ajfa-12229	54	39	however	however	ADV
ajfa-12229	54	40	non	non	ADJ
ajfa-12229	54	41	dfc	dfc	PROPN
ajfa-12229	54	42	methods	method	NOUN
ajfa-12229	54	43	could	could	AUX
ajfa-12229	54	44	be	be	AUX
ajfa-12229	54	45	less	less	ADV
ajfa-12229	54	46	accurate	accurate	ADJ
ajfa-12229	54	47	but	but	CCONJ
ajfa-12229	54	48	least	least	ADV
ajfa-12229	54	49	sophisticated	sophisticated	ADJ
ajfa-12229	54	50	(	(	PUNCT
ajfa-12229	54	51	brealey	brealey	PROPN
ajfa-12229	54	52	&	&	CCONJ
ajfa-12229	54	53	myers	myers	PROPN
ajfa-12229	54	54	,	,	PUNCT
ajfa-12229	54	55	2003	2003	NUM
ajfa-12229	54	56	)	)	PUNCT
ajfa-12229	54	57	.	.	PUNCT
ajfa-12229	55	1	however	however	ADV
ajfa-12229	55	2	,	,	PUNCT
ajfa-12229	55	3	haka	haka	PROPN
ajfa-12229	55	4	,	,	PUNCT
ajfa-12229	55	5	gorden	gorden	PROPN
ajfa-12229	55	6	and	and	CCONJ
ajfa-12229	55	7	pinches	pinches	PROPN
ajfa-12229	55	8	(	(	PUNCT
ajfa-12229	55	9	1985	1985	NUM
ajfa-12229	55	10	)	)	PUNCT
ajfa-12229	55	11	explained	explain	VERB
ajfa-12229	55	12	that	that	SCONJ
ajfa-12229	55	13	the	the	DET
ajfa-12229	55	14	financial	financial	ADJ
ajfa-12229	55	15	methods	method	NOUN
ajfa-12229	55	16	take	take	VERB
ajfa-12229	55	17	two	two	NUM
ajfa-12229	55	18	basic	basic	ADJ
ajfa-12229	55	19	classes	class	NOUN
ajfa-12229	55	20	:	:	PUNCT
ajfa-12229	55	21	sophisticated	sophisticated	ADJ
ajfa-12229	55	22	and	and	CCONJ
ajfa-12229	55	23	naïve	naïve	ADJ
ajfa-12229	55	24	selection	selection	NOUN
ajfa-12229	55	25	techniques	technique	NOUN
ajfa-12229	55	26	.	.	PUNCT
ajfa-12229	56	1	discounted	discount	VERB
ajfa-12229	56	2	cash	cash	NOUN
ajfa-12229	56	3	flow	flow	NOUN
ajfa-12229	56	4	methods	method	NOUN
ajfa-12229	56	5	known	know	VERB
ajfa-12229	56	6	as	as	ADP
ajfa-12229	56	7	sophisticated	sophisticated	ADJ
ajfa-12229	56	8	techniques	technique	NOUN
ajfa-12229	56	9	consider	consider	VERB
ajfa-12229	56	10	the	the	DET
ajfa-12229	56	11	risk	risk	NOUN
ajfa-12229	56	12	adjusted	adjust	VERB
ajfa-12229	56	13	discounted	discount	VERB
ajfa-12229	56	14	net	net	ADJ
ajfa-12229	56	15	cash	cash	NOUN
ajfa-12229	56	16	flows	flow	NOUN
ajfa-12229	56	17	expected	expect	VERB
ajfa-12229	56	18	from	from	ADP
ajfa-12229	56	19	a	a	DET
ajfa-12229	56	20	project	project	NOUN
ajfa-12229	56	21	.	.	PUNCT
ajfa-12229	57	1	it	it	PRON
ajfa-12229	57	2	thus	thus	ADV
ajfa-12229	57	3	considers	consider	VERB
ajfa-12229	57	4	risk	risk	NOUN
ajfa-12229	57	5	,	,	PUNCT
ajfa-12229	57	6	cash	cash	NOUN
ajfa-12229	57	7	flows	flow	NOUN
ajfa-12229	57	8	and	and	CCONJ
ajfa-12229	57	9	the	the	DET
ajfa-12229	57	10	time	time	NOUN
ajfa-12229	57	11	value	value	NOUN
ajfa-12229	57	12	of	of	ADP
ajfa-12229	57	13	money	money	NOUN
ajfa-12229	57	14	.	.	PUNCT
ajfa-12229	58	1	npv	npv	NOUN
ajfa-12229	58	2	,	,	PUNCT
ajfa-12229	58	3	irr	irr	NOUN
ajfa-12229	58	4	and	and	CCONJ
ajfa-12229	58	5	pi	pi	NOUN
ajfa-12229	58	6	are	be	AUX
ajfa-12229	58	7	the	the	DET
ajfa-12229	58	8	mainly	mainly	ADV
ajfa-12229	58	9	employed	employ	VERB
ajfa-12229	58	10	sophisticated	sophisticated	ADJ
ajfa-12229	58	11	selection	selection	NOUN
ajfa-12229	58	12	techniques	technique	NOUN
ajfa-12229	58	13	.	.	PUNCT
ajfa-12229	59	1	non	non	PROPN
ajfa-12229	59	2	discounted	discount	VERB
ajfa-12229	59	3	cash	cash	NOUN
ajfa-12229	59	4	flow	flow	NOUN
ajfa-12229	59	5	methods	method	NOUN
ajfa-12229	59	6	known	know	VERB
ajfa-12229	59	7	as	as	ADP
ajfa-12229	59	8	naïve	naïve	ADJ
ajfa-12229	59	9	method	method	NOUN
ajfa-12229	59	10	does	do	AUX
ajfa-12229	59	11	not	not	PART
ajfa-12229	59	12	use	use	VERB
ajfa-12229	59	13	cash	cash	NOUN
ajfa-12229	59	14	flow	flow	NOUN
ajfa-12229	59	15	approach	approach	NOUN
ajfa-12229	59	16	in	in	ADP
ajfa-12229	59	17	contrast	contrast	NOUN
ajfa-12229	59	18	consider	consider	VERB
ajfa-12229	59	19	present	present	ADJ
ajfa-12229	59	20	value	value	NOUN
ajfa-12229	59	21	or	or	CCONJ
ajfa-12229	59	22	incorporate	incorporate	VERB
ajfa-12229	59	23	risk	risk	NOUN
ajfa-12229	59	24	in	in	ADP
ajfa-12229	59	25	systematic	systematic	ADJ
ajfa-12229	59	26	way	way	NOUN
ajfa-12229	59	27	.	.	PUNCT
ajfa-12229	60	1	arr	arr	NOUN
ajfa-12229	60	2	and	and	CCONJ
ajfa-12229	60	3	pb	pb	X
ajfa-12229	60	4	are	be	AUX
ajfa-12229	60	5	the	the	DET
ajfa-12229	60	6	mainly	mainly	ADV
ajfa-12229	60	7	used	use	VERB
ajfa-12229	60	8	naive	naive	ADJ
ajfa-12229	60	9	selection	selection	NOUN
ajfa-12229	60	10	techniques	technique	NOUN
ajfa-12229	60	11	.	.	PUNCT
ajfa-12229	61	1	2.4	2.4	NUM
ajfa-12229	61	2	risk	risk	NOUN
ajfa-12229	61	3	analysis	analysis	NOUN
ajfa-12229	61	4	techniques	technique	NOUN
ajfa-12229	61	5	in	in	ADP
ajfa-12229	61	6	addition	addition	NOUN
ajfa-12229	61	7	to	to	ADP
ajfa-12229	61	8	the	the	DET
ajfa-12229	61	9	investment	investment	NOUN
ajfa-12229	61	10	appraisal	appraisal	NOUN
ajfa-12229	61	11	techniques	technique	NOUN
ajfa-12229	61	12	,	,	PUNCT
ajfa-12229	61	13	there	there	PRON
ajfa-12229	61	14	are	be	VERB
ajfa-12229	61	15	various	various	ADJ
ajfa-12229	61	16	supplementary	supplementary	ADJ
ajfa-12229	61	17	capital	capital	NOUN
ajfa-12229	61	18	budgeting	budget	VERB
ajfa-12229	61	19	tools	tool	NOUN
ajfa-12229	61	20	available	available	ADJ
ajfa-12229	61	21	in	in	ADP
ajfa-12229	61	22	making	make	VERB
ajfa-12229	61	23	and	and	CCONJ
ajfa-12229	61	24	supporting	support	VERB
ajfa-12229	61	25	investment	investment	NOUN
ajfa-12229	61	26	decision	decision	NOUN
ajfa-12229	61	27	.	.	PUNCT
ajfa-12229	62	1	ryan	ryan	PROPN
ajfa-12229	62	2	and	and	CCONJ
ajfa-12229	62	3	ryan	ryan	PROPN
ajfa-12229	62	4	(	(	PUNCT
ajfa-12229	62	5	2002	2002	NUM
ajfa-12229	62	6	)	)	PUNCT
ajfa-12229	62	7	illustrated	illustrate	VERB
ajfa-12229	62	8	the	the	DET
ajfa-12229	62	9	followings	following	NOUN
ajfa-12229	62	10	are	be	AUX
ajfa-12229	62	11	major	major	ADJ
ajfa-12229	62	12	tools	tool	NOUN
ajfa-12229	62	13	of	of	ADP
ajfa-12229	62	14	risk	risk	NOUN
ajfa-12229	62	15	analysis	analysis	NOUN
ajfa-12229	62	16	and	and	CCONJ
ajfa-12229	62	17	those	those	PRON
ajfa-12229	62	18	were	be	AUX
ajfa-12229	62	19	described	describe	VERB
ajfa-12229	62	20	by	by	ADP
ajfa-12229	62	21	them	they	PRON
ajfa-12229	62	22	in	in	ADP
ajfa-12229	62	23	the	the	DET
ajfa-12229	62	24	following	following	ADJ
ajfa-12229	62	25	manner	manner	NOUN
ajfa-12229	62	26	.	.	PUNCT
ajfa-12229	63	1	sensitivity	sensitivity	NOUN
ajfa-12229	63	2	analysis	analysis	NOUN
ajfa-12229	63	3	allows	allow	VERB
ajfa-12229	63	4	to	to	PART
ajfa-12229	63	5	assess	assess	VERB
ajfa-12229	63	6	changes	change	NOUN
ajfa-12229	63	7	provided	provide	VERB
ajfa-12229	63	8	that	that	SCONJ
ajfa-12229	63	9	one	one	NUM
ajfa-12229	63	10	variable	variable	ADJ
ajfa-12229	63	11	input	input	NOUN
ajfa-12229	63	12	change	change	NOUN
ajfa-12229	63	13	at	at	ADP
ajfa-12229	63	14	a	a	DET
ajfa-12229	63	15	time	time	NOUN
ajfa-12229	63	16	for	for	ADP
ajfa-12229	63	17	example	example	NOUN
ajfa-12229	63	18	to	to	PART
ajfa-12229	63	19	assess	assess	VERB
ajfa-12229	63	20	the	the	DET
ajfa-12229	63	21	change	change	NOUN
ajfa-12229	63	22	in	in	ADP
ajfa-12229	63	23	npv	npv	NOUN
ajfa-12229	63	24	if	if	SCONJ
ajfa-12229	63	25	sales	sale	NOUN
ajfa-12229	63	26	change	change	NOUN
ajfa-12229	63	27	.	.	PUNCT
ajfa-12229	64	1	scenario	scenario	NOUN
ajfa-12229	64	2	analysis	analysis	NOUN
ajfa-12229	64	3	is	be	AUX
ajfa-12229	64	4	similar	similar	ADJ
ajfa-12229	64	5	to	to	ADP
ajfa-12229	64	6	sensitivity	sensitivity	NOUN
ajfa-12229	64	7	analysis	analysis	NOUN
ajfa-12229	64	8	however	however	ADV
ajfa-12229	64	9	,	,	PUNCT
ajfa-12229	64	10	more	more	ADJ
ajfa-12229	64	11	than	than	ADP
ajfa-12229	64	12	one	one	NUM
ajfa-12229	64	13	variable	variable	ADJ
ajfa-12229	64	14	changes	change	NOUN
ajfa-12229	64	15	at	at	ADP
ajfa-12229	64	16	a	a	DET
ajfa-12229	64	17	time	time	NOUN
ajfa-12229	64	18	for	for	ADP
ajfa-12229	64	19	scenario	scenario	NOUN
ajfa-12229	64	20	analysis	analysis	NOUN
ajfa-12229	64	21	.	.	PUNCT
ajfa-12229	65	1	inflation	inflation	NOUN
ajfa-12229	65	2	adjusted	adjust	VERB
ajfa-12229	65	3	cash	cash	NOUN
ajfa-12229	65	4	flows	flow	NOUN
ajfa-12229	65	5	adjusts	adjust	VERB
ajfa-12229	65	6	expected	expect	VERB
ajfa-12229	65	7	future	future	ADJ
ajfa-12229	65	8	cash	cash	NOUN
ajfa-12229	65	9	flows	flow	NOUN
ajfa-12229	65	10	by	by	ADP
ajfa-12229	65	11	an	an	DET
ajfa-12229	65	12	estimated	estimate	VERB
ajfa-12229	65	13	inflation	inflation	NOUN
ajfa-12229	65	14	factor	factor	NOUN
ajfa-12229	65	15	.	.	PUNCT
ajfa-12229	66	1	economic	economic	ADJ
ajfa-12229	66	2	value	value	NOUN
ajfa-12229	66	3	added	add	VERB
ajfa-12229	66	4	describes	describe	VERB
ajfa-12229	66	5	managerial	managerial	ADJ
ajfa-12229	66	6	effectiveness	effectiveness	NOUN
ajfa-12229	66	7	in	in	ADP
ajfa-12229	66	8	a	a	DET
ajfa-12229	66	9	given	give	VERB
ajfa-12229	66	10	year	year	NOUN
ajfa-12229	66	11	,	,	PUNCT
ajfa-12229	66	12	often	often	ADV
ajfa-12229	66	13	calculated	calculate	VERB
ajfa-12229	66	14	in	in	ADP
ajfa-12229	66	15	terms	term	NOUN
ajfa-12229	66	16	of	of	ADP
ajfa-12229	66	17	net	net	ADJ
ajfa-12229	66	18	profit	profit	NOUN
ajfa-12229	66	19	after	after	ADP
ajfa-12229	66	20	tax	tax	NOUN
ajfa-12229	66	21	that	that	PRON
ajfa-12229	66	22	support	support	VERB
ajfa-12229	66	23	operations	operation	NOUN
ajfa-12229	66	24	of	of	ADP
ajfa-12229	66	25	a	a	DET
ajfa-12229	66	26	firm	firm	ADJ
ajfa-12229	66	27	.internal	.internal	ADJ
ajfa-12229	66	28	irr	irr	NOUN
ajfa-12229	66	29	is	be	AUX
ajfa-12229	66	30	the	the	DET
ajfa-12229	66	31	difference	difference	NOUN
ajfa-12229	66	32	in	in	ADP
ajfa-12229	66	33	cash	cash	NOUN
ajfa-12229	66	34	flows	flow	NOUN
ajfa-12229	66	35	of	of	ADP
ajfa-12229	66	36	two	two	NUM
ajfa-12229	66	37	comparison	comparison	NOUN
ajfa-12229	66	38	projects	project	NOUN
ajfa-12229	66	39	,	,	PUNCT
ajfa-12229	66	40	commonly	commonly	ADV
ajfa-12229	66	41	used	use	VERB
ajfa-12229	66	42	in	in	ADP
ajfa-12229	66	43	replacement	replacement	NOUN
ajfa-12229	66	44	decisions	decision	NOUN
ajfa-12229	66	45	.	.	PUNCT
ajfa-12229	67	1	simulation	simulation	NOUN
ajfa-12229	67	2	is	be	AUX
ajfa-12229	67	3	a	a	DET
ajfa-12229	67	4	method	method	NOUN
ajfa-12229	67	5	for	for	ADP
ajfa-12229	67	6	calculating	calculate	VERB
ajfa-12229	67	7	the	the	DET
ajfa-12229	67	8	probability	probability	NOUN
ajfa-12229	67	9	distribution	distribution	NOUN
ajfa-12229	67	10	of	of	ADP
ajfa-12229	67	11	the	the	DET
ajfa-12229	67	12	possible	possible	ADJ
ajfa-12229	67	13	outcome	outcome	NOUN
ajfa-12229	67	14	.	.	PUNCT
ajfa-12229	68	1	pert	pert	PROPN
ajfa-12229	68	2	/	/	SYM
ajfa-12229	68	3	cpm	cpm	PROPN
ajfa-12229	68	4	is	be	AUX
ajfa-12229	68	5	the	the	DET
ajfa-12229	68	6	analysis	analysis	NOUN
ajfa-12229	68	7	and	and	CCONJ
ajfa-12229	68	8	mapping	mapping	NOUN
ajfa-12229	68	9	most	most	ADV
ajfa-12229	68	10	efficient	efficient	ADJ
ajfa-12229	68	11	duration	duration	NOUN
ajfa-12229	68	12	based	base	VERB
ajfa-12229	68	13	financial	financial	ADJ
ajfa-12229	68	14	decision	decision	NOUN
ajfa-12229	68	15	.	.	PUNCT
ajfa-12229	69	1	decision	decision	NOUN
ajfa-12229	69	2	tree	tree	NOUN
ajfa-12229	69	3	is	be	AUX
ajfa-12229	69	4	a	a	DET
ajfa-12229	69	5	decision	decision	NOUN
ajfa-12229	69	6	making	make	VERB
ajfa-12229	69	7	tool	tool	NOUN
ajfa-12229	69	8	showing	show	VERB
ajfa-12229	69	9	sequential	sequential	ADJ
ajfa-12229	69	10	outcomes	outcome	NOUN
ajfa-12229	69	11	,	,	PUNCT
ajfa-12229	69	12	associated	associate	VERB
ajfa-12229	69	13	with	with	ADP
ajfa-12229	69	14	their	their	PRON
ajfa-12229	69	15	probabilities	probability	NOUN
ajfa-12229	69	16	.	.	PUNCT
ajfa-12229	70	1	complex	complex	ADJ
ajfa-12229	70	2	mathematical	mathematical	ADJ
ajfa-12229	70	3	model	model	NOUN
ajfa-12229	70	4	deals	deal	NOUN
ajfa-12229	70	5	with	with	ADP
ajfa-12229	70	6	various	various	ADJ
ajfa-12229	70	7	option	option	NOUN
ajfa-12229	70	8	pricing	pricing	NOUN
ajfa-12229	70	9	model	model	NOUN
ajfa-12229	70	10	techniques	technique	NOUN
ajfa-12229	70	11	,	,	PUNCT
ajfa-12229	70	12	complex	complex	ADJ
ajfa-12229	70	13	,	,	PUNCT
ajfa-12229	70	14	real	real	ADJ
ajfa-12229	70	15	option	option	NOUN
ajfa-12229	70	16	,	,	PUNCT
ajfa-12229	70	17	and	and	CCONJ
ajfa-12229	70	18	firm	firm	ADJ
ajfa-12229	70	19	specific	specific	ADJ
ajfa-12229	70	20	proprietary	proprietary	ADJ
ajfa-12229	70	21	models	model	NOUN
ajfa-12229	70	22	and	and	CCONJ
ajfa-12229	70	23	methods	method	NOUN
ajfa-12229	70	24	.	.	PUNCT
ajfa-12229	71	1	linear	linear	ADJ
ajfa-12229	71	2	programming	programming	NOUN
ajfa-12229	71	3	is	be	AUX
ajfa-12229	71	4	the	the	DET
ajfa-12229	71	5	mathematical	mathematical	ADJ
ajfa-12229	71	6	solution	solution	NOUN
ajfa-12229	71	7	that	that	PRON
ajfa-12229	71	8	identifies	identify	VERB
ajfa-12229	71	9	a	a	DET
ajfa-12229	71	10	set	set	NOUN
ajfa-12229	71	11	of	of	ADP
ajfa-12229	71	12	projects	project	NOUN
ajfa-12229	71	13	and	and	CCONJ
ajfa-12229	71	14	works	work	VERB
ajfa-12229	71	15	to	to	PART
ajfa-12229	71	16	maximize	maximize	VERB
ajfa-12229	71	17	npv	npv	NOUN
ajfa-12229	71	18	subject	subject	NOUN
ajfa-12229	71	19	to	to	ADP
ajfa-12229	71	20	constraints	constraint	NOUN
ajfa-12229	71	21	.	.	PUNCT
ajfa-12229	72	1	option	option	NOUN
ajfa-12229	72	2	pricing	pricing	NOUN
ajfa-12229	72	3	model	model	NOUN
ajfa-12229	72	4	takes	take	VERB
ajfa-12229	72	5	either	either	CCONJ
ajfa-12229	72	6	binomial	binomial	ADJ
ajfa-12229	72	7	option	option	NOUN
ajfa-12229	72	8	pricing	pricing	NOUN
ajfa-12229	72	9	model	model	NOUN
ajfa-12229	72	10	or	or	CCONJ
ajfa-12229	72	11	the	the	DET
ajfa-12229	72	12	black	black	ADJ
ajfa-12229	72	13	-	-	PUNCT
ajfa-12229	72	14	scholes	schole	NOUN
ajfa-12229	72	15	option	option	NOUN
ajfa-12229	72	16	pricing	pricing	NOUN
ajfa-12229	72	17	model	model	NOUN
ajfa-12229	72	18	.	.	PUNCT
ajfa-12229	73	1	the	the	DET
ajfa-12229	73	2	black	black	ADJ
ajfa-12229	73	3	-	-	PUNCT
ajfa-12229	73	4	scholes	schole	NOUN
ajfa-12229	73	5	option	option	NOUN
ajfa-12229	73	6	pricing	pricing	NOUN
ajfa-12229	73	7	asian	asian	ADJ
ajfa-12229	73	8	journal	journal	NOUN
ajfa-12229	73	9	of	of	ADP
ajfa-12229	73	10	finance	finance	PROPN
ajfa-12229	73	11	&	&	CCONJ
ajfa-12229	73	12	accounting	accounting	PROPN
ajfa-12229	73	13	issn	issn	PROPN
ajfa-12229	73	14	1946	1946	NUM
ajfa-12229	73	15	-	-	PUNCT
ajfa-12229	73	16	052x	052x	PROPN
ajfa-12229	73	17	2017	2017	NUM
ajfa-12229	73	18	,	,	PUNCT
ajfa-12229	73	19	vol	vol	NOUN
ajfa-12229	73	20	.	.	NOUN
ajfa-12229	73	21	9	9	NUM
ajfa-12229	73	22	,	,	PUNCT
ajfa-12229	73	23	no	no	NOUN
ajfa-12229	73	24	.	.	NOUN
ajfa-12229	73	25	2	2	NUM
ajfa-12229	73	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	73	27	291	291	NUM
ajfa-12229	73	28	model	model	NOUN
ajfa-12229	73	29	used	use	VERB
ajfa-12229	73	30	by	by	ADP
ajfa-12229	73	31	firms	firm	NOUN
ajfa-12229	73	32	like	like	ADP
ajfa-12229	73	33	merck	merck	NOUN
ajfa-12229	73	34	with	with	ADP
ajfa-12229	73	35	high	high	ADJ
ajfa-12229	73	36	research	research	NOUN
ajfa-12229	73	37	and	and	CCONJ
ajfa-12229	73	38	development	development	NOUN
ajfa-12229	73	39	expenditures	expenditure	NOUN
ajfa-12229	73	40	,	,	PUNCT
ajfa-12229	73	41	although	although	SCONJ
ajfa-12229	73	42	large	large	ADJ
ajfa-12229	73	43	positive	positive	ADJ
ajfa-12229	73	44	npv	npv	NOUN
ajfa-12229	73	45	investments	investment	NOUN
ajfa-12229	73	46	(	(	PUNCT
ajfa-12229	73	47	ryan	ryan	PROPN
ajfa-12229	73	48	&	&	CCONJ
ajfa-12229	73	49	ryan	ryan	PROPN
ajfa-12229	73	50	,	,	PUNCT
ajfa-12229	73	51	2002	2002	NUM
ajfa-12229	73	52	)	)	PUNCT
ajfa-12229	73	53	.	.	PUNCT
ajfa-12229	74	1	real	real	ADJ
ajfa-12229	74	2	options	option	NOUN
ajfa-12229	74	3	discuss	discuss	VERB
ajfa-12229	74	4	the	the	DET
ajfa-12229	74	5	opportunity	opportunity	NOUN
ajfa-12229	74	6	for	for	ADP
ajfa-12229	74	7	expansion	expansion	NOUN
ajfa-12229	74	8	,	,	PUNCT
ajfa-12229	74	9	contraction	contraction	NOUN
ajfa-12229	74	10	or	or	CCONJ
ajfa-12229	74	11	abandonment	abandonment	NOUN
ajfa-12229	74	12	of	of	ADP
ajfa-12229	74	13	a	a	DET
ajfa-12229	74	14	capital	capital	NOUN
ajfa-12229	74	15	project	project	NOUN
ajfa-12229	74	16	before	before	ADP
ajfa-12229	74	17	the	the	DET
ajfa-12229	74	18	project	project	NOUN
ajfa-12229	74	19	life	life	NOUN
ajfa-12229	74	20	span	span	NOUN
ajfa-12229	74	21	(	(	PUNCT
ajfa-12229	74	22	ryan	ryan	PROPN
ajfa-12229	74	23	&	&	CCONJ
ajfa-12229	74	24	ryan	ryan	PROPN
ajfa-12229	74	25	,	,	PUNCT
ajfa-12229	74	26	2002	2002	NUM
ajfa-12229	74	27	)	)	PUNCT
ajfa-12229	74	28	mostly	mostly	ADV
ajfa-12229	74	29	,	,	PUNCT
ajfa-12229	74	30	the	the	DET
ajfa-12229	74	31	long	long	ADJ
ajfa-12229	74	32	run	run	NOUN
ajfa-12229	74	33	success	success	NOUN
ajfa-12229	74	34	of	of	ADP
ajfa-12229	74	35	a	a	DET
ajfa-12229	74	36	firm	firm	NOUN
ajfa-12229	74	37	depends	depend	VERB
ajfa-12229	74	38	on	on	ADP
ajfa-12229	74	39	excellent	excellent	ADJ
ajfa-12229	74	40	investment	investment	NOUN
ajfa-12229	74	41	decisions	decision	NOUN
ajfa-12229	74	42	than	than	ADP
ajfa-12229	74	43	on	on	ADP
ajfa-12229	74	44	any	any	DET
ajfa-12229	74	45	other	other	ADJ
ajfa-12229	74	46	factors	factor	NOUN
ajfa-12229	74	47	(	(	PUNCT
ajfa-12229	74	48	megginson	megginson	PROPN
ajfa-12229	74	49	,	,	PUNCT
ajfa-12229	74	50	smart	smart	ADJ
ajfa-12229	74	51	&	&	CCONJ
ajfa-12229	74	52	lucey,2008	lucey,2008	PROPN
ajfa-12229	74	53	)	)	PUNCT
ajfa-12229	74	54	.	.	PUNCT
ajfa-12229	75	1	majority	majority	NOUN
ajfa-12229	75	2	of	of	ADP
ajfa-12229	75	3	firms	firm	NOUN
ajfa-12229	75	4	’	'	PUNCT
ajfa-12229	75	5	investment	investment	NOUN
ajfa-12229	75	6	decision	decision	NOUN
ajfa-12229	75	7	involves	involve	VERB
ajfa-12229	75	8	acquisition	acquisition	NOUN
ajfa-12229	75	9	of	of	ADP
ajfa-12229	75	10	fixed	fix	VERB
ajfa-12229	75	11	assets	asset	NOUN
ajfa-12229	75	12	,	,	PUNCT
ajfa-12229	75	13	for	for	ADP
ajfa-12229	75	14	example	example	NOUN
ajfa-12229	75	15	,	,	PUNCT
ajfa-12229	75	16	purchase	purchase	NOUN
ajfa-12229	75	17	of	of	ADP
ajfa-12229	75	18	land	land	NOUN
ajfa-12229	75	19	,	,	PUNCT
ajfa-12229	75	20	plant	plant	NOUN
ajfa-12229	75	21	,	,	PUNCT
ajfa-12229	75	22	equipment	equipment	NOUN
ajfa-12229	75	23	,	,	PUNCT
ajfa-12229	75	24	and	and	CCONJ
ajfa-12229	75	25	building	building	NOUN
ajfa-12229	75	26	.	.	PUNCT
ajfa-12229	76	1	effective	effective	ADJ
ajfa-12229	76	2	investment	investment	NOUN
ajfa-12229	76	3	decision	decision	NOUN
ajfa-12229	76	4	is	be	AUX
ajfa-12229	76	5	thus	thus	ADV
ajfa-12229	76	6	essential	essential	ADJ
ajfa-12229	76	7	to	to	PART
ajfa-12229	76	8	help	help	VERB
ajfa-12229	76	9	mould	mould	VERB
ajfa-12229	76	10	the	the	DET
ajfa-12229	76	11	firm	firm	NOUN
ajfa-12229	76	12	’s	’s	PART
ajfa-12229	76	13	future	future	ADJ
ajfa-12229	76	14	opportunities	opportunity	NOUN
ajfa-12229	76	15	and	and	CCONJ
ajfa-12229	76	16	to	to	PART
ajfa-12229	76	17	deserve	deserve	VERB
ajfa-12229	76	18	competitive	competitive	ADJ
ajfa-12229	76	19	advantage	advantage	NOUN
ajfa-12229	76	20	.	.	PUNCT
ajfa-12229	77	1	‘	'	PUNCT
ajfa-12229	77	2	capital	capital	NOUN
ajfa-12229	77	3	investment	investment	NOUN
ajfa-12229	77	4	decisions	decision	NOUN
ajfa-12229	77	5	are	be	AUX
ajfa-12229	77	6	critical	critical	ADJ
ajfa-12229	77	7	in	in	ADP
ajfa-12229	77	8	managing	manage	VERB
ajfa-12229	77	9	strategic	strategic	ADJ
ajfa-12229	77	10	change	change	NOUN
ajfa-12229	77	11	and	and	CCONJ
ajfa-12229	77	12	sustaining	sustain	VERB
ajfa-12229	77	13	long	long	ADJ
ajfa-12229	77	14	term	term	NOUN
ajfa-12229	77	15	corporate	corporate	ADJ
ajfa-12229	77	16	performance’emmanuel	performance’emmanuel	NOUN
ajfa-12229	77	17	,	,	PUNCT
ajfa-12229	77	18	harris	harris	PROPN
ajfa-12229	77	19	&	&	CCONJ
ajfa-12229	77	20	komakech	komakech	PROPN
ajfa-12229	77	21	,	,	PUNCT
ajfa-12229	77	22	2010	2010	NUM
ajfa-12229	77	23	,	,	PUNCT
ajfa-12229	77	24	p.	p.	NOUN
ajfa-12229	77	25	47	47	NUM
ajfa-12229	77	26	)	)	PUNCT
ajfa-12229	77	27	.	.	PUNCT
ajfa-12229	78	1	instituting	institute	VERB
ajfa-12229	78	2	a	a	DET
ajfa-12229	78	3	systematic	systematic	ADJ
ajfa-12229	78	4	capital	capital	NOUN
ajfa-12229	78	5	budgeting	budget	VERB
ajfa-12229	78	6	decision	decision	NOUN
ajfa-12229	78	7	process	process	NOUN
ajfa-12229	78	8	proffers	proffer	VERB
ajfa-12229	78	9	procedures	procedure	NOUN
ajfa-12229	78	10	to	to	PART
ajfa-12229	78	11	mitigate	mitigate	VERB
ajfa-12229	78	12	consequences	consequence	NOUN
ajfa-12229	78	13	of	of	ADP
ajfa-12229	78	14	subjective	subjective	ADJ
ajfa-12229	78	15	capital	capital	NOUN
ajfa-12229	78	16	expenditure	expenditure	NOUN
ajfa-12229	78	17	decision	decision	NOUN
ajfa-12229	78	18	making	making	NOUN
ajfa-12229	78	19	.	.	PUNCT
ajfa-12229	79	1	the	the	DET
ajfa-12229	79	2	investment	investment	NOUN
ajfa-12229	79	3	decision	decision	NOUN
ajfa-12229	79	4	making	make	VERB
ajfa-12229	79	5	is	be	AUX
ajfa-12229	79	6	not	not	PART
ajfa-12229	79	7	a	a	DET
ajfa-12229	79	8	simple	simple	ADJ
ajfa-12229	79	9	or	or	CCONJ
ajfa-12229	79	10	straight	straight	ADV
ajfa-12229	79	11	forward	forward	ADJ
ajfa-12229	79	12	approach	approach	NOUN
ajfa-12229	79	13	,	,	PUNCT
ajfa-12229	79	14	the	the	DET
ajfa-12229	79	15	risk	risk	NOUN
ajfa-12229	79	16	is	be	AUX
ajfa-12229	79	17	an	an	DET
ajfa-12229	79	18	important	important	ADJ
ajfa-12229	79	19	element	element	NOUN
ajfa-12229	79	20	in	in	ADP
ajfa-12229	79	21	making	make	VERB
ajfa-12229	79	22	investment	investment	NOUN
ajfa-12229	79	23	decision	decision	NOUN
ajfa-12229	79	24	.	.	PUNCT
ajfa-12229	80	1	2.5	2.5	NUM
ajfa-12229	80	2	empirical	empirical	ADJ
ajfa-12229	80	3	review	review	VERB
ajfa-12229	80	4	several	several	ADJ
ajfa-12229	80	5	studies	study	NOUN
ajfa-12229	80	6	(	(	PUNCT
ajfa-12229	80	7	klammer	klammer	PROPN
ajfa-12229	80	8	,	,	PUNCT
ajfa-12229	80	9	1973;kim	1973;kim	NUM
ajfa-12229	80	10	,	,	PUNCT
ajfa-12229	80	11	1981	1981	NUM
ajfa-12229	80	12	;	;	PUNCT
ajfa-12229	80	13	pike	pike	NOUN
ajfa-12229	80	14	,	,	PUNCT
ajfa-12229	80	15	1984	1984	NUM
ajfa-12229	80	16	;	;	PUNCT
ajfa-12229	80	17	farragher	farragher	NOUN
ajfa-12229	80	18	,	,	PUNCT
ajfa-12229	80	19	kleiman	kleiman	NOUN
ajfa-12229	80	20	&	&	CCONJ
ajfa-12229	80	21	sahu	sahu	PROPN
ajfa-12229	80	22	,	,	PUNCT
ajfa-12229	80	23	2001	2001	NUM
ajfa-12229	80	24	)	)	PUNCT
ajfa-12229	80	25	have	have	AUX
ajfa-12229	80	26	noted	note	VERB
ajfa-12229	80	27	that	that	SCONJ
ajfa-12229	80	28	analyzing	analyze	VERB
ajfa-12229	80	29	the	the	DET
ajfa-12229	80	30	relationship	relationship	NOUN
ajfa-12229	80	31	between	between	ADP
ajfa-12229	80	32	capital	capital	NOUN
ajfa-12229	80	33	budgeting	budget	VERB
ajfa-12229	80	34	sophistication	sophistication	NOUN
ajfa-12229	80	35	and	and	CCONJ
ajfa-12229	80	36	firm	firm	NOUN
ajfa-12229	80	37	’s	’s	PART
ajfa-12229	80	38	performance	performance	NOUN
ajfa-12229	80	39	and	and	CCONJ
ajfa-12229	80	40	the	the	DET
ajfa-12229	80	41	use	use	NOUN
ajfa-12229	80	42	of	of	ADP
ajfa-12229	80	43	accounting	accounting	NOUN
ajfa-12229	80	44	information	information	NOUN
ajfa-12229	80	45	when	when	SCONJ
ajfa-12229	80	46	constructing	construct	VERB
ajfa-12229	80	47	performance	performance	NOUN
ajfa-12229	80	48	measures	measure	NOUN
ajfa-12229	80	49	is	be	AUX
ajfa-12229	80	50	widespread	widespread	ADJ
ajfa-12229	80	51	.	.	PUNCT
ajfa-12229	81	1	munyao	munyao	PROPN
ajfa-12229	81	2	(	(	PUNCT
ajfa-12229	81	3	2010	2010	NUM
ajfa-12229	81	4	)	)	PUNCT
ajfa-12229	81	5	suggested	suggest	VERB
ajfa-12229	81	6	that	that	SCONJ
ajfa-12229	81	7	sophisticated	sophisticated	ADJ
ajfa-12229	81	8	capital	capital	NOUN
ajfa-12229	81	9	budgeting	budgeting	NOUN
ajfa-12229	81	10	procedures	procedure	NOUN
ajfa-12229	81	11	can	can	AUX
ajfa-12229	81	12	under	under	ADP
ajfa-12229	81	13	the	the	DET
ajfa-12229	81	14	assumption	assumption	NOUN
ajfa-12229	81	15	of	of	ADP
ajfa-12229	81	16	economic	economic	ADJ
ajfa-12229	81	17	rationality	rationality	NOUN
ajfa-12229	81	18	be	be	AUX
ajfa-12229	81	19	regarded	regard	VERB
ajfa-12229	81	20	as	as	ADP
ajfa-12229	81	21	a	a	DET
ajfa-12229	81	22	means	means	NOUN
ajfa-12229	81	23	a	a	DET
ajfa-12229	81	24	firm	firm	NOUN
ajfa-12229	81	25	uses	use	VERB
ajfa-12229	81	26	in	in	ADP
ajfa-12229	81	27	order	order	NOUN
ajfa-12229	81	28	to	to	PART
ajfa-12229	81	29	fulfill	fulfill	VERB
ajfa-12229	81	30	its	its	PRON
ajfa-12229	81	31	objective	objective	NOUN
ajfa-12229	81	32	of	of	ADP
ajfa-12229	81	33	shareholders	shareholder	NOUN
ajfa-12229	81	34	wealth	wealth	NOUN
ajfa-12229	81	35	maximization	maximization	NOUN
ajfa-12229	81	36	.	.	PUNCT
ajfa-12229	82	1	in	in	ADP
ajfa-12229	82	2	jordan	jordan	PROPN
ajfa-12229	82	3	,	,	PUNCT
ajfa-12229	82	4	ramadan	ramadan	PROPN
ajfa-12229	82	5	(	(	PUNCT
ajfa-12229	82	6	1991	1991	NUM
ajfa-12229	82	7	)	)	PUNCT
ajfa-12229	82	8	found	find	VERB
ajfa-12229	82	9	an	an	DET
ajfa-12229	82	10	increasing	increase	VERB
ajfa-12229	82	11	trend	trend	NOUN
ajfa-12229	82	12	toward	toward	ADP
ajfa-12229	82	13	adopting	adopt	VERB
ajfa-12229	82	14	more	more	ADV
ajfa-12229	82	15	sophisticated	sophisticated	ADJ
ajfa-12229	82	16	capital	capital	NOUN
ajfa-12229	82	17	budgeting	budget	VERB
ajfa-12229	82	18	techniques	technique	NOUN
ajfa-12229	82	19	by	by	ADP
ajfa-12229	82	20	jordanian	jordanian	ADJ
ajfa-12229	82	21	industrial	industrial	ADJ
ajfa-12229	82	22	corporations	corporation	NOUN
ajfa-12229	82	23	when	when	SCONJ
ajfa-12229	82	24	evaluating	evaluate	VERB
ajfa-12229	82	25	capital	capital	NOUN
ajfa-12229	82	26	investment	investment	NOUN
ajfa-12229	82	27	projects	project	NOUN
ajfa-12229	82	28	.	.	PUNCT
ajfa-12229	83	1	ramadan	ramadan	PROPN
ajfa-12229	84	1	neither	neither	CCONJ
ajfa-12229	84	2	found	find	VERB
ajfa-12229	84	3	a	a	DET
ajfa-12229	84	4	relationship	relationship	NOUN
ajfa-12229	84	5	between	between	ADP
ajfa-12229	84	6	the	the	DET
ajfa-12229	84	7	techniques	technique	NOUN
ajfa-12229	84	8	used	use	VERB
ajfa-12229	84	9	and	and	CCONJ
ajfa-12229	84	10	the	the	DET
ajfa-12229	84	11	performance	performance	NOUN
ajfa-12229	84	12	of	of	ADP
ajfa-12229	84	13	the	the	DET
ajfa-12229	84	14	firms	firm	NOUN
ajfa-12229	84	15	,	,	PUNCT
ajfa-12229	84	16	nor	nor	CCONJ
ajfa-12229	84	17	between	between	ADP
ajfa-12229	84	18	the	the	DET
ajfa-12229	84	19	firm	firm	ADJ
ajfa-12229	84	20	size	size	NOUN
ajfa-12229	84	21	and	and	CCONJ
ajfa-12229	84	22	the	the	DET
ajfa-12229	84	23	techniques	technique	NOUN
ajfa-12229	84	24	used	use	VERB
ajfa-12229	84	25	.	.	PUNCT
ajfa-12229	85	1	the	the	DET
ajfa-12229	85	2	sample	sample	NOUN
ajfa-12229	85	3	of	of	ADP
ajfa-12229	85	4	ramadan	ramadan	PROPN
ajfa-12229	85	5	’s	’s	PART
ajfa-12229	85	6	study	study	NOUN
ajfa-12229	85	7	(	(	PUNCT
ajfa-12229	85	8	1991	1991	NUM
ajfa-12229	85	9	)	)	PUNCT
ajfa-12229	85	10	includes	include	VERB
ajfa-12229	85	11	all	all	DET
ajfa-12229	85	12	listed	list	VERB
ajfa-12229	85	13	jordanian	jordanian	ADJ
ajfa-12229	85	14	industrial	industrial	ADJ
ajfa-12229	85	15	corporations	corporation	NOUN
ajfa-12229	85	16	;	;	PUNCT
ajfa-12229	85	17	46	46	NUM
ajfa-12229	85	18	corporations	corporation	NOUN
ajfa-12229	85	19	.	.	PUNCT
ajfa-12229	86	1	a	a	DET
ajfa-12229	86	2	questionnaire	questionnaire	NOUN
ajfa-12229	86	3	was	be	AUX
ajfa-12229	86	4	addressed	address	VERB
ajfa-12229	86	5	to	to	ADP
ajfa-12229	86	6	the	the	DET
ajfa-12229	86	7	persons	person	NOUN
ajfa-12229	86	8	in	in	ADP
ajfa-12229	86	9	charge	charge	NOUN
ajfa-12229	86	10	of	of	ADP
ajfa-12229	86	11	the	the	DET
ajfa-12229	86	12	capital	capital	NOUN
ajfa-12229	86	13	budgeting	budgeting	NOUN
ajfa-12229	86	14	decision	decision	NOUN
ajfa-12229	86	15	,	,	PUNCT
ajfa-12229	86	16	37	37	NUM
ajfa-12229	86	17	usable	usable	ADJ
ajfa-12229	86	18	replies	reply	NOUN
ajfa-12229	86	19	have	have	AUX
ajfa-12229	86	20	been	be	AUX
ajfa-12229	86	21	analyzed	analyze	VERB
ajfa-12229	86	22	to	to	PART
ajfa-12229	86	23	reach	reach	VERB
ajfa-12229	86	24	at	at	ADP
ajfa-12229	86	25	the	the	DET
ajfa-12229	86	26	results	result	NOUN
ajfa-12229	86	27	of	of	ADP
ajfa-12229	86	28	the	the	DET
ajfa-12229	86	29	study.some	study.some	ADJ
ajfa-12229	86	30	corporations	corporation	NOUN
ajfa-12229	86	31	in	in	ADP
ajfa-12229	86	32	ramadan	ramadan	PROPN
ajfa-12229	86	33	’s	’s	PART
ajfa-12229	86	34	study	study	NOUN
ajfa-12229	86	35	(	(	PUNCT
ajfa-12229	86	36	1991	1991	NUM
ajfa-12229	86	37	)	)	PUNCT
ajfa-12229	86	38	refused	refuse	VERB
ajfa-12229	86	39	to	to	PART
ajfa-12229	86	40	fill	fill	VERB
ajfa-12229	86	41	the	the	DET
ajfa-12229	86	42	questionnaire	questionnaire	NOUN
ajfa-12229	86	43	because	because	SCONJ
ajfa-12229	86	44	they	they	PRON
ajfa-12229	86	45	either	either	CCONJ
ajfa-12229	86	46	claimed	claim	VERB
ajfa-12229	86	47	privacy	privacy	NOUN
ajfa-12229	86	48	issues	issue	NOUN
ajfa-12229	86	49	,	,	PUNCT
ajfa-12229	86	50	not	not	PART
ajfa-12229	86	51	having	have	VERB
ajfa-12229	86	52	time	time	NOUN
ajfa-12229	86	53	,	,	PUNCT
ajfa-12229	86	54	or	or	CCONJ
ajfa-12229	86	55	tired	tired	ADJ
ajfa-12229	86	56	of	of	ADP
ajfa-12229	86	57	filling	fill	VERB
ajfa-12229	86	58	frequently	frequently	ADV
ajfa-12229	86	59	flowing	flow	VERB
ajfa-12229	86	60	questionnaires	questionnaire	NOUN
ajfa-12229	86	61	.	.	PUNCT
ajfa-12229	87	1	the	the	DET
ajfa-12229	87	2	questionnaire	questionnaire	NOUN
ajfa-12229	87	3	that	that	PRON
ajfa-12229	87	4	ramadan	ramadan	PROPN
ajfa-12229	87	5	(	(	PUNCT
ajfa-12229	87	6	1991	1991	NUM
ajfa-12229	87	7	)	)	PUNCT
ajfa-12229	87	8	used	use	VERB
ajfa-12229	87	9	,	,	PUNCT
ajfa-12229	87	10	explored	explore	VERB
ajfa-12229	87	11	the	the	DET
ajfa-12229	87	12	techniques	technique	NOUN
ajfa-12229	87	13	used	use	VERB
ajfa-12229	87	14	by	by	ADP
ajfa-12229	87	15	the	the	DET
ajfa-12229	87	16	respondents	respondent	NOUN
ajfa-12229	87	17	and	and	CCONJ
ajfa-12229	87	18	some	some	DET
ajfa-12229	87	19	explanations	explanation	NOUN
ajfa-12229	87	20	for	for	ADP
ajfa-12229	87	21	that	that	DET
ajfa-12229	87	22	use	use	NOUN
ajfa-12229	87	23	.	.	PUNCT
ajfa-12229	88	1	npv	npv	NOUN
ajfa-12229	88	2	and	and	CCONJ
ajfa-12229	88	3	pi	pi	NOUN
ajfa-12229	88	4	were	be	AUX
ajfa-12229	88	5	the	the	DET
ajfa-12229	88	6	most	most	ADV
ajfa-12229	88	7	popular	popular	ADJ
ajfa-12229	88	8	20	20	NUM
ajfa-12229	88	9	techniques	technique	NOUN
ajfa-12229	88	10	followed	follow	VERB
ajfa-12229	88	11	by	by	ADP
ajfa-12229	88	12	the	the	DET
ajfa-12229	88	13	pbp	pbp	NOUN
ajfa-12229	88	14	,	,	PUNCT
ajfa-12229	88	15	30	30	NUM
ajfa-12229	88	16	%	%	NOUN
ajfa-12229	88	17	of	of	ADP
ajfa-12229	88	18	the	the	DET
ajfa-12229	88	19	firms	firm	NOUN
ajfa-12229	88	20	use	use	VERB
ajfa-12229	88	21	more	more	ADJ
ajfa-12229	88	22	than	than	ADP
ajfa-12229	88	23	one	one	NUM
ajfa-12229	88	24	technique	technique	NOUN
ajfa-12229	88	25	.	.	PUNCT
ajfa-12229	89	1	the	the	DET
ajfa-12229	89	2	managers	manager	NOUN
ajfa-12229	89	3	use	use	VERB
ajfa-12229	89	4	the	the	DET
ajfa-12229	89	5	dcf	dcf	NOUN
ajfa-12229	89	6	techniques	technique	NOUN
ajfa-12229	89	7	because	because	SCONJ
ajfa-12229	89	8	of	of	ADP
ajfa-12229	89	9	their	their	PRON
ajfa-12229	89	10	beliefs	belief	NOUN
ajfa-12229	89	11	about	about	ADP
ajfa-12229	89	12	the	the	DET
ajfa-12229	89	13	superiority	superiority	NOUN
ajfa-12229	89	14	of	of	ADP
ajfa-12229	89	15	these	these	DET
ajfa-12229	89	16	techniques	technique	NOUN
ajfa-12229	89	17	knowing	know	VERB
ajfa-12229	89	18	that	that	SCONJ
ajfa-12229	89	19	most	most	ADJ
ajfa-12229	89	20	of	of	ADP
ajfa-12229	89	21	the	the	DET
ajfa-12229	89	22	managers	manager	NOUN
ajfa-12229	89	23	are	be	AUX
ajfa-12229	89	24	well	well	ADV
ajfa-12229	89	25	educated	educate	VERB
ajfa-12229	89	26	and	and	CCONJ
ajfa-12229	89	27	experienced	experienced	ADJ
ajfa-12229	89	28	.	.	PUNCT
ajfa-12229	90	1	moreover	moreover	ADV
ajfa-12229	90	2	,	,	PUNCT
ajfa-12229	90	3	firms	firm	NOUN
ajfa-12229	90	4	are	be	AUX
ajfa-12229	90	5	more	more	ADV
ajfa-12229	90	6	adapting	adapt	VERB
ajfa-12229	90	7	to	to	ADP
ajfa-12229	90	8	the	the	DET
ajfa-12229	90	9	changes	change	NOUN
ajfa-12229	90	10	in	in	ADP
ajfa-12229	90	11	the	the	DET
ajfa-12229	90	12	investment	investment	NOUN
ajfa-12229	90	13	environment	environment	NOUN
ajfa-12229	90	14	.	.	PUNCT
ajfa-12229	91	1	the	the	DET
ajfa-12229	91	2	pbp	pbp	NOUN
ajfa-12229	91	3	is	be	AUX
ajfa-12229	91	4	still	still	ADV
ajfa-12229	91	5	used	use	VERB
ajfa-12229	91	6	as	as	ADP
ajfa-12229	91	7	a	a	DET
ajfa-12229	91	8	supplementary	supplementary	ADJ
ajfa-12229	91	9	technique	technique	NOUN
ajfa-12229	91	10	since	since	SCONJ
ajfa-12229	91	11	it	it	PRON
ajfa-12229	91	12	gives	give	VERB
ajfa-12229	91	13	a	a	DET
ajfa-12229	91	14	good	good	ADJ
ajfa-12229	91	15	measure	measure	NOUN
ajfa-12229	91	16	for	for	ADP
ajfa-12229	91	17	the	the	DET
ajfa-12229	91	18	maturity	maturity	NOUN
ajfa-12229	91	19	of	of	ADP
ajfa-12229	91	20	the	the	DET
ajfa-12229	91	21	project	project	NOUN
ajfa-12229	91	22	and	and	CCONJ
ajfa-12229	91	23	because	because	SCONJ
ajfa-12229	91	24	it	it	PRON
ajfa-12229	91	25	is	be	AUX
ajfa-12229	91	26	a	a	DET
ajfa-12229	91	27	good	good	ADJ
ajfa-12229	91	28	tool	tool	NOUN
ajfa-12229	91	29	when	when	SCONJ
ajfa-12229	91	30	the	the	DET
ajfa-12229	91	31	liquidity	liquidity	NOUN
ajfa-12229	91	32	is	be	AUX
ajfa-12229	91	33	the	the	DET
ajfa-12229	91	34	concern	concern	NOUN
ajfa-12229	91	35	.	.	PUNCT
ajfa-12229	92	1	when	when	SCONJ
ajfa-12229	92	2	analyzing	analyze	VERB
ajfa-12229	92	3	the	the	DET
ajfa-12229	92	4	relationship	relationship	NOUN
ajfa-12229	92	5	between	between	ADP
ajfa-12229	92	6	the	the	DET
ajfa-12229	92	7	performance	performance	NOUN
ajfa-12229	92	8	and	and	CCONJ
ajfa-12229	92	9	the	the	DET
ajfa-12229	92	10	technique	technique	NOUN
ajfa-12229	92	11	used	use	VERB
ajfa-12229	92	12	,	,	PUNCT
ajfa-12229	92	13	ramadan	ramadan	PROPN
ajfa-12229	92	14	(	(	PUNCT
ajfa-12229	92	15	1991	1991	NUM
ajfa-12229	92	16	)	)	PUNCT
ajfa-12229	92	17	found	find	VERB
ajfa-12229	92	18	that	that	SCONJ
ajfa-12229	92	19	on	on	ADP
ajfa-12229	92	20	the	the	DET
ajfa-12229	92	21	long	long	ADJ
ajfa-12229	92	22	run	run	NOUN
ajfa-12229	92	23	there	there	PRON
ajfa-12229	92	24	was	be	VERB
ajfa-12229	92	25	no	no	DET
ajfa-12229	92	26	relationship	relationship	NOUN
ajfa-12229	92	27	between	between	ADP
ajfa-12229	92	28	these	these	DET
ajfa-12229	92	29	variables	variable	NOUN
ajfa-12229	92	30	,	,	PUNCT
ajfa-12229	92	31	and	and	CCONJ
ajfa-12229	92	32	to	to	PART
ajfa-12229	92	33	make	make	VERB
ajfa-12229	92	34	his	his	PRON
ajfa-12229	92	35	result	result	NOUN
ajfa-12229	92	36	more	more	ADV
ajfa-12229	92	37	reliable	reliable	ADJ
ajfa-12229	92	38	he	he	PRON
ajfa-12229	92	39	asian	asian	ADJ
ajfa-12229	92	40	journal	journal	PROPN
ajfa-12229	92	41	of	of	ADP
ajfa-12229	92	42	finance	finance	PROPN
ajfa-12229	92	43	&	&	CCONJ
ajfa-12229	92	44	accounting	accounting	PROPN
ajfa-12229	92	45	issn	issn	PROPN
ajfa-12229	92	46	1946	1946	NUM
ajfa-12229	92	47	-	-	PUNCT
ajfa-12229	92	48	052x	052x	PROPN
ajfa-12229	92	49	2017	2017	NUM
ajfa-12229	92	50	,	,	PUNCT
ajfa-12229	92	51	vol	vol	NOUN
ajfa-12229	92	52	.	.	NOUN
ajfa-12229	92	53	9	9	NUM
ajfa-12229	92	54	,	,	PUNCT
ajfa-12229	92	55	no	no	NOUN
ajfa-12229	92	56	.	.	NOUN
ajfa-12229	92	57	2	2	NUM
ajfa-12229	92	58	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	92	59	292	292	NUM
ajfa-12229	92	60	included	include	VERB
ajfa-12229	92	61	the	the	DET
ajfa-12229	92	62	firms	firm	NOUN
ajfa-12229	92	63	that	that	PRON
ajfa-12229	92	64	use	use	VERB
ajfa-12229	92	65	either	either	CCONJ
ajfa-12229	92	66	the	the	DET
ajfa-12229	92	67	dcf	dcf	PROPN
ajfa-12229	92	68	techniques	technique	NOUN
ajfa-12229	92	69	,	,	PUNCT
ajfa-12229	92	70	or	or	CCONJ
ajfa-12229	92	71	the	the	DET
ajfa-12229	92	72	non	non	ADJ
ajfa-12229	92	73	-	-	ADJ
ajfa-12229	92	74	dcf	dcf	ADJ
ajfa-12229	92	75	ones	one	NOUN
ajfa-12229	92	76	,	,	PUNCT
ajfa-12229	92	77	but	but	CCONJ
ajfa-12229	92	78	not	not	PART
ajfa-12229	92	79	both	both	PRON
ajfa-12229	92	80	.	.	PUNCT
ajfa-12229	93	1	ramadan	ramadan	PROPN
ajfa-12229	93	2	(	(	PUNCT
ajfa-12229	93	3	1991	1991	NUM
ajfa-12229	93	4	)	)	PUNCT
ajfa-12229	93	5	used	use	VERB
ajfa-12229	93	6	simple	simple	ADJ
ajfa-12229	93	7	measures	measure	NOUN
ajfa-12229	93	8	for	for	ADP
ajfa-12229	93	9	the	the	DET
ajfa-12229	93	10	performance	performance	NOUN
ajfa-12229	93	11	like	like	ADP
ajfa-12229	93	12	return	return	NOUN
ajfa-12229	93	13	on	on	ADP
ajfa-12229	93	14	investment	investment	NOUN
ajfa-12229	93	15	.	.	PUNCT
ajfa-12229	94	1	the	the	DET
ajfa-12229	94	2	analysis	analysis	NOUN
ajfa-12229	94	3	revealed	reveal	VERB
ajfa-12229	94	4	that	that	SCONJ
ajfa-12229	94	5	all	all	DET
ajfa-12229	94	6	variables	variable	NOUN
ajfa-12229	94	7	included	include	VERB
ajfa-12229	94	8	in	in	ADP
ajfa-12229	94	9	the	the	DET
ajfa-12229	94	10	model	model	NOUN
ajfa-12229	94	11	except	except	SCONJ
ajfa-12229	94	12	the	the	DET
ajfa-12229	94	13	degree	degree	NOUN
ajfa-12229	94	14	of	of	ADP
ajfa-12229	94	15	sophistication	sophistication	NOUN
ajfa-12229	94	16	have	have	VERB
ajfa-12229	94	17	their	their	PRON
ajfa-12229	94	18	expected	expect	VERB
ajfa-12229	94	19	effects	effect	NOUN
ajfa-12229	94	20	on	on	ADP
ajfa-12229	94	21	the	the	DET
ajfa-12229	94	22	performance	performance	NOUN
ajfa-12229	94	23	.	.	PUNCT
ajfa-12229	95	1	the	the	DET
ajfa-12229	95	2	researchers	researcher	NOUN
ajfa-12229	95	3	expected	expect	VERB
ajfa-12229	95	4	that	that	SCONJ
ajfa-12229	95	5	better	well	ADV
ajfa-12229	95	6	performing	perform	VERB
ajfa-12229	95	7	companies	company	NOUN
ajfa-12229	95	8	use	use	VERB
ajfa-12229	95	9	sophisticated	sophisticated	ADJ
ajfa-12229	95	10	capital	capital	NOUN
ajfa-12229	95	11	budgeting	budgeting	NOUN
ajfa-12229	95	12	practices	practice	NOUN
ajfa-12229	95	13	,	,	PUNCT
ajfa-12229	95	14	the	the	DET
ajfa-12229	95	15	results	result	NOUN
ajfa-12229	95	16	showed	show	VERB
ajfa-12229	95	17	a	a	DET
ajfa-12229	95	18	negative	negative	ADJ
ajfa-12229	95	19	relationship	relationship	NOUN
ajfa-12229	95	20	between	between	ADP
ajfa-12229	95	21	performance	performance	NOUN
ajfa-12229	95	22	and	and	CCONJ
ajfa-12229	95	23	degree	degree	NOUN
ajfa-12229	95	24	of	of	ADP
ajfa-12229	95	25	capital	capital	NOUN
ajfa-12229	95	26	budgeting	budget	VERB
ajfa-12229	95	27	sophistication	sophistication	NOUN
ajfa-12229	95	28	.	.	PUNCT
ajfa-12229	96	1	the	the	DET
ajfa-12229	96	2	results	result	NOUN
ajfa-12229	96	3	of	of	ADP
ajfa-12229	96	4	farragher	farragher	NOUN
ajfa-12229	96	5	et	et	PROPN
ajfa-12229	96	6	al	al	PROPN
ajfa-12229	96	7	.	.	PROPN
ajfa-12229	96	8	’s	’s	PART
ajfa-12229	96	9	study	study	PROPN
ajfa-12229	96	10	(	(	PUNCT
ajfa-12229	96	11	2001	2001	NUM
ajfa-12229	96	12	)	)	PUNCT
ajfa-12229	96	13	are	be	AUX
ajfa-12229	96	14	consistent	consistent	ADJ
ajfa-12229	96	15	with	with	ADP
ajfa-12229	96	16	the	the	DET
ajfa-12229	96	17	results	result	NOUN
ajfa-12229	96	18	of	of	ADP
ajfa-12229	96	19	ramadan	ramadan	PROPN
ajfa-12229	96	20	’s	’s	PART
ajfa-12229	96	21	study	study	NOUN
ajfa-12229	96	22	(	(	PUNCT
ajfa-12229	96	23	1991	1991	NUM
ajfa-12229	96	24	)	)	PUNCT
ajfa-12229	96	25	.	.	PUNCT
ajfa-12229	97	1	farragher	farragher	PROPN
ajfa-12229	97	2	et	et	PROPN
ajfa-12229	97	3	al	al	PROPN
ajfa-12229	97	4	(	(	PUNCT
ajfa-12229	97	5	2001	2001	NUM
ajfa-12229	97	6	)	)	PUNCT
ajfa-12229	97	7	studied	study	VERB
ajfa-12229	97	8	the	the	DET
ajfa-12229	97	9	relationship	relationship	NOUN
ajfa-12229	97	10	between	between	ADP
ajfa-12229	97	11	the	the	DET
ajfa-12229	97	12	use	use	NOUN
ajfa-12229	97	13	of	of	ADP
ajfa-12229	97	14	sophisticated	sophisticated	ADJ
ajfa-12229	97	15	capital	capital	NOUN
ajfa-12229	97	16	budgeting	budgeting	NOUN
ajfa-12229	97	17	practices	practice	NOUN
ajfa-12229	97	18	and	and	CCONJ
ajfa-12229	97	19	corporate	corporate	ADJ
ajfa-12229	97	20	performance	performance	NOUN
ajfa-12229	97	21	.	.	PUNCT
ajfa-12229	98	1	the	the	DET
ajfa-12229	98	2	researchers	researcher	NOUN
ajfa-12229	98	3	developed	develop	VERB
ajfa-12229	98	4	a	a	DET
ajfa-12229	98	5	multiple	multiple	ADJ
ajfa-12229	98	6	regression	regression	NOUN
ajfa-12229	98	7	model	model	NOUN
ajfa-12229	98	8	that	that	PRON
ajfa-12229	98	9	explains	explain	VERB
ajfa-12229	98	10	the	the	DET
ajfa-12229	98	11	performance	performance	NOUN
ajfa-12229	98	12	through	through	ADP
ajfa-12229	98	13	some	some	DET
ajfa-12229	98	14	variables	variable	NOUN
ajfa-12229	98	15	including	include	VERB
ajfa-12229	98	16	the	the	DET
ajfa-12229	98	17	degree	degree	NOUN
ajfa-12229	98	18	of	of	ADP
ajfa-12229	98	19	capital	capital	NOUN
ajfa-12229	98	20	budgeting	budget	VERB
ajfa-12229	98	21	sophistication	sophistication	NOUN
ajfa-12229	98	22	.	.	PUNCT
ajfa-12229	99	1	the	the	DET
ajfa-12229	99	2	data	datum	NOUN
ajfa-12229	99	3	measuring	measure	VERB
ajfa-12229	99	4	the	the	DET
ajfa-12229	99	5	company	company	NOUN
ajfa-12229	99	6	’s	’s	PART
ajfa-12229	99	7	degree	degree	NOUN
ajfa-12229	99	8	of	of	ADP
ajfa-12229	99	9	sophistication	sophistication	NOUN
ajfa-12229	99	10	was	be	AUX
ajfa-12229	99	11	gathered	gather	VERB
ajfa-12229	99	12	through	through	ADP
ajfa-12229	99	13	a	a	DET
ajfa-12229	99	14	mailed	mail	VERB
ajfa-12229	99	15	questionnaire	questionnaire	NOUN
ajfa-12229	99	16	addressed	address	VERB
ajfa-12229	99	17	to	to	ADP
ajfa-12229	99	18	cfos	cfos	PROPN
ajfa-12229	99	19	of	of	ADP
ajfa-12229	99	20	379	379	NUM
ajfa-12229	99	21	american	american	ADJ
ajfa-12229	99	22	industrial	industrial	ADJ
ajfa-12229	99	23	large	large	ADJ
ajfa-12229	99	24	companies	company	NOUN
ajfa-12229	99	25	,	,	PUNCT
ajfa-12229	99	26	34	34	NUM
ajfa-12229	99	27	%	%	NOUN
ajfa-12229	99	28	returned	return	VERB
ajfa-12229	99	29	questionnaire	questionnaire	NOUN
ajfa-12229	99	30	were	be	AUX
ajfa-12229	99	31	usable	usable	ADJ
ajfa-12229	99	32	replies	reply	NOUN
ajfa-12229	99	33	.	.	PUNCT
ajfa-12229	100	1	in	in	ADP
ajfa-12229	100	2	the	the	DET
ajfa-12229	100	3	kingdom	kingdom	NOUN
ajfa-12229	100	4	of	of	ADP
ajfa-12229	100	5	saudi	saudi	PROPN
ajfa-12229	100	6	arabia	arabia	PROPN
ajfa-12229	100	7	,	,	PUNCT
ajfa-12229	100	8	el	el	PROPN
ajfa-12229	100	9	-	-	PUNCT
ajfa-12229	100	10	ebaishe	ebaishe	PROPN
ajfa-12229	100	11	,	,	PUNCT
ajfa-12229	100	12	karbhari	karbhari	ADJ
ajfa-12229	100	13	,	,	PUNCT
ajfa-12229	100	14	and	and	CCONJ
ajfa-12229	100	15	naser	naser	PROPN
ajfa-12229	100	16	(	(	PUNCT
ajfa-12229	100	17	2003	2003	NUM
ajfa-12229	100	18	)	)	PUNCT
ajfa-12229	100	19	examined	examine	VERB
ajfa-12229	100	20	the	the	DET
ajfa-12229	100	21	use	use	NOUN
ajfa-12229	100	22	of	of	ADP
ajfa-12229	100	23	selected	select	VERB
ajfa-12229	100	24	management	management	NOUN
ajfa-12229	100	25	accounting	accounting	NOUN
ajfa-12229	100	26	techniques	technique	NOUN
ajfa-12229	100	27	by	by	ADP
ajfa-12229	100	28	medium	medium	ADJ
ajfa-12229	100	29	and	and	CCONJ
ajfa-12229	100	30	large	large	ADJ
ajfa-12229	100	31	sized	sized	ADJ
ajfa-12229	100	32	saudi	saudi	ADJ
ajfa-12229	100	33	manufacturing	manufacturing	NOUN
ajfa-12229	100	34	firms	firm	NOUN
ajfa-12229	100	35	.	.	PUNCT
ajfa-12229	101	1	a	a	DET
ajfa-12229	101	2	questionnaire	questionnaire	NOUN
ajfa-12229	101	3	was	be	AUX
ajfa-12229	101	4	developed	develop	VERB
ajfa-12229	101	5	in	in	ADP
ajfa-12229	101	6	line	line	NOUN
ajfa-12229	101	7	with	with	ADP
ajfa-12229	101	8	previous	previous	ADJ
ajfa-12229	101	9	researches	research	NOUN
ajfa-12229	101	10	,	,	PUNCT
ajfa-12229	101	11	the	the	DET
ajfa-12229	101	12	questionnaire	questionnaire	NOUN
ajfa-12229	101	13	included	include	VERB
ajfa-12229	101	14	15	15	NUM
ajfa-12229	101	15	different	different	ADJ
ajfa-12229	101	16	management	management	NOUN
ajfa-12229	101	17	accounting	accounting	NOUN
ajfa-12229	101	18	techniques	technique	NOUN
ajfa-12229	101	19	;	;	PUNCT
ajfa-12229	101	20	capital	capital	NOUN
ajfa-12229	101	21	budgeting	budgeting	NOUN
ajfa-12229	101	22	is	be	AUX
ajfa-12229	101	23	one	one	NUM
ajfa-12229	101	24	of	of	ADP
ajfa-12229	101	25	them	they	PRON
ajfa-12229	101	26	.	.	PUNCT
ajfa-12229	102	1	before	before	ADP
ajfa-12229	102	2	distributing	distribute	VERB
ajfa-12229	102	3	the	the	DET
ajfa-12229	102	4	questionnaire	questionnaire	NOUN
ajfa-12229	102	5	,	,	PUNCT
ajfa-12229	102	6	it	it	PRON
ajfa-12229	102	7	was	be	AUX
ajfa-12229	102	8	pretested	preteste	VERB
ajfa-12229	102	9	through	through	ADP
ajfa-12229	102	10	pilot	pilot	NOUN
ajfa-12229	102	11	interviews	interview	NOUN
ajfa-12229	102	12	with	with	ADP
ajfa-12229	102	13	7	7	NUM
ajfa-12229	102	14	cfos	cfos	NOUN
ajfa-12229	102	15	of	of	ADP
ajfa-12229	102	16	the	the	DET
ajfa-12229	102	17	manufacturing	manufacture	VERB
ajfa-12229	102	18	companies	company	NOUN
ajfa-12229	102	19	.	.	PUNCT
ajfa-12229	103	1	these	these	DET
ajfa-12229	103	2	pilot	pilot	NOUN
ajfa-12229	103	3	interviews	interview	NOUN
ajfa-12229	103	4	helped	help	VERB
ajfa-12229	103	5	in	in	ADP
ajfa-12229	103	6	minimizing	minimize	VERB
ajfa-12229	103	7	the	the	DET
ajfa-12229	103	8	wording	wording	NOUN
ajfa-12229	103	9	ambiguity	ambiguity	NOUN
ajfa-12229	103	10	of	of	ADP
ajfa-12229	103	11	the	the	DET
ajfa-12229	103	12	questionnaire	questionnaire	NOUN
ajfa-12229	103	13	and	and	CCONJ
ajfa-12229	103	14	improving	improve	VERB
ajfa-12229	103	15	the	the	DET
ajfa-12229	103	16	relevance	relevance	NOUN
ajfa-12229	103	17	of	of	ADP
ajfa-12229	103	18	its	its	PRON
ajfa-12229	103	19	questions	question	NOUN
ajfa-12229	103	20	.	.	PUNCT
ajfa-12229	104	1	the	the	DET
ajfa-12229	104	2	pilot	pilot	NOUN
ajfa-12229	104	3	interviews	interview	NOUN
ajfa-12229	104	4	made	make	VERB
ajfa-12229	104	5	the	the	DET
ajfa-12229	104	6	researchers	researcher	NOUN
ajfa-12229	104	7	exclude	exclude	VERB
ajfa-12229	104	8	the	the	DET
ajfa-12229	104	9	small	small	ADJ
ajfa-12229	104	10	firms	firm	NOUN
ajfa-12229	104	11	from	from	ADP
ajfa-12229	104	12	their	their	PRON
ajfa-12229	104	13	study	study	NOUN
ajfa-12229	104	14	after	after	ADP
ajfa-12229	104	15	being	be	AUX
ajfa-12229	104	16	uncertain	uncertain	ADJ
ajfa-12229	104	17	about	about	ADP
ajfa-12229	104	18	their	their	PRON
ajfa-12229	104	19	responses	response	NOUN
ajfa-12229	104	20	.	.	PUNCT
ajfa-12229	105	1	the	the	DET
ajfa-12229	105	2	results	result	NOUN
ajfa-12229	105	3	showed	show	VERB
ajfa-12229	105	4	that	that	SCONJ
ajfa-12229	105	5	vast	vast	ADJ
ajfa-12229	105	6	majority	majority	NOUN
ajfa-12229	105	7	of	of	ADP
ajfa-12229	105	8	the	the	DET
ajfa-12229	105	9	surveyed	survey	VERB
ajfa-12229	105	10	companies	company	NOUN
ajfa-12229	105	11	use	use	VERB
ajfa-12229	105	12	management	management	NOUN
ajfa-12229	105	13	accounting	accounting	NOUN
ajfa-12229	105	14	techniques	technique	NOUN
ajfa-12229	105	15	employed	employ	VERB
ajfa-12229	105	16	by	by	ADP
ajfa-12229	105	17	the	the	DET
ajfa-12229	105	18	study	study	NOUN
ajfa-12229	105	19	.	.	PUNCT
ajfa-12229	106	1	regarding	regard	VERB
ajfa-12229	106	2	capital	capital	NOUN
ajfa-12229	106	3	budgeting	budgeting	NOUN
ajfa-12229	106	4	,	,	PUNCT
ajfa-12229	106	5	60	60	NUM
ajfa-12229	106	6	%	%	NOUN
ajfa-12229	106	7	of	of	ADP
ajfa-12229	106	8	the	the	DET
ajfa-12229	106	9	sample	sample	NOUN
ajfa-12229	106	10	use	use	VERB
ajfa-12229	106	11	capital	capital	NOUN
ajfa-12229	106	12	budgeting	budgeting	NOUN
ajfa-12229	106	13	when	when	SCONJ
ajfa-12229	106	14	making	make	VERB
ajfa-12229	106	15	capital	capital	NOUN
ajfa-12229	106	16	investment	investment	NOUN
ajfa-12229	106	17	decisions	decision	NOUN
ajfa-12229	106	18	.	.	PUNCT
ajfa-12229	107	1	brounen	brounen	PROPN
ajfa-12229	107	2	,	,	PUNCT
ajfa-12229	107	3	jong	jong	PROPN
ajfa-12229	107	4	and	and	CCONJ
ajfa-12229	107	5	koedijk	koedijk	PROPN
ajfa-12229	107	6	(	(	PUNCT
ajfa-12229	107	7	2004	2004	NUM
ajfa-12229	107	8	)	)	PUNCT
ajfa-12229	107	9	studied	study	VERB
ajfa-12229	107	10	corporate	corporate	ADJ
ajfa-12229	107	11	finance	finance	NOUN
ajfa-12229	107	12	in	in	ADP
ajfa-12229	107	13	europe	europe	PROPN
ajfa-12229	107	14	.	.	PUNCT
ajfa-12229	108	1	they	they	PRON
ajfa-12229	108	2	examined	examine	VERB
ajfa-12229	108	3	the	the	DET
ajfa-12229	108	4	gap	gap	NOUN
ajfa-12229	108	5	between	between	ADP
ajfa-12229	108	6	theory	theory	NOUN
ajfa-12229	108	7	and	and	CCONJ
ajfa-12229	108	8	practice	practice	NOUN
ajfa-12229	108	9	by	by	ADP
ajfa-12229	108	10	measuring	measure	VERB
ajfa-12229	108	11	the	the	DET
ajfa-12229	108	12	extent	extent	NOUN
ajfa-12229	108	13	to	to	PART
ajfa-12229	108	14	which	which	PRON
ajfa-12229	108	15	theoretical	theoretical	ADJ
ajfa-12229	108	16	concept	concept	NOUN
ajfa-12229	108	17	are	be	AUX
ajfa-12229	108	18	adopted	adopt	VERB
ajfa-12229	108	19	by	by	ADP
ajfa-12229	108	20	professionals	professional	NOUN
ajfa-12229	108	21	.	.	PUNCT
ajfa-12229	109	1	the	the	DET
ajfa-12229	109	2	researchers	researcher	NOUN
ajfa-12229	109	3	used	use	VERB
ajfa-12229	109	4	a	a	DET
ajfa-12229	109	5	questionnaire	questionnaire	NOUN
ajfa-12229	109	6	developed	develop	VERB
ajfa-12229	109	7	by	by	ADP
ajfa-12229	109	8	graham	graham	PROPN
ajfa-12229	109	9	,	,	PUNCT
ajfa-12229	109	10	&	&	CCONJ
ajfa-12229	109	11	harvey	harvey	PROPN
ajfa-12229	109	12	(	(	PUNCT
ajfa-12229	109	13	2002	2002	NUM
ajfa-12229	109	14	)	)	PUNCT
ajfa-12229	109	15	,	,	PUNCT
ajfa-12229	109	16	which	which	PRON
ajfa-12229	109	17	was	be	AUX
ajfa-12229	109	18	awarded	award	VERB
ajfa-12229	109	19	a	a	DET
ajfa-12229	109	20	jensen	jensen	PROPN
ajfa-12229	109	21	price	price	NOUN
ajfa-12229	109	22	in	in	ADP
ajfa-12229	109	23	2001	2001	NUM
ajfa-12229	109	24	.	.	PUNCT
ajfa-12229	110	1	a	a	DET
ajfa-12229	110	2	sample	sample	NOUN
ajfa-12229	110	3	of	of	ADP
ajfa-12229	110	4	313	313	NUM
ajfa-12229	110	5	european	european	ADJ
ajfa-12229	110	6	21	21	NUM
ajfa-12229	110	7	cfos	cfos	NOUN
ajfa-12229	110	8	answered	answer	VERB
ajfa-12229	110	9	the	the	DET
ajfa-12229	110	10	questions	question	NOUN
ajfa-12229	110	11	and	and	CCONJ
ajfa-12229	110	12	the	the	DET
ajfa-12229	110	13	results	result	NOUN
ajfa-12229	110	14	showed	show	VERB
ajfa-12229	110	15	that	that	SCONJ
ajfa-12229	110	16	pbp	pbp	NOUN
ajfa-12229	110	17	technique	technique	NOUN
ajfa-12229	110	18	is	be	AUX
ajfa-12229	110	19	still	still	ADV
ajfa-12229	110	20	used	use	VERB
ajfa-12229	110	21	remarkably	remarkably	ADV
ajfa-12229	110	22	in	in	ADP
ajfa-12229	110	23	europe	europe	PROPN
ajfa-12229	110	24	.	.	PUNCT
ajfa-12229	111	1	the	the	DET
ajfa-12229	111	2	capital	capital	NOUN
ajfa-12229	111	3	assets	asset	NOUN
ajfa-12229	111	4	pricing	pricing	NOUN
ajfa-12229	111	5	model	model	NOUN
ajfa-12229	111	6	is	be	AUX
ajfa-12229	111	7	the	the	DET
ajfa-12229	111	8	most	most	ADV
ajfa-12229	111	9	used	use	VERB
ajfa-12229	111	10	one	one	NUM
ajfa-12229	111	11	to	to	PART
ajfa-12229	111	12	estimate	estimate	VERB
ajfa-12229	111	13	the	the	DET
ajfa-12229	111	14	cost	cost	NOUN
ajfa-12229	111	15	of	of	ADP
ajfa-12229	111	16	equity	equity	NOUN
ajfa-12229	111	17	.	.	PUNCT
ajfa-12229	112	1	there	there	PRON
ajfa-12229	112	2	is	be	VERB
ajfa-12229	112	3	a	a	DET
ajfa-12229	112	4	positive	positive	ADJ
ajfa-12229	112	5	relationship	relationship	NOUN
ajfa-12229	112	6	between	between	ADP
ajfa-12229	112	7	the	the	DET
ajfa-12229	112	8	size	size	NOUN
ajfa-12229	112	9	of	of	ADP
ajfa-12229	112	10	the	the	DET
ajfa-12229	112	11	firm	firm	NOUN
ajfa-12229	112	12	on	on	ADP
ajfa-12229	112	13	one	one	NUM
ajfa-12229	112	14	hand	hand	NOUN
ajfa-12229	112	15	and	and	CCONJ
ajfa-12229	112	16	the	the	DET
ajfa-12229	112	17	use	use	NOUN
ajfa-12229	112	18	of	of	ADP
ajfa-12229	112	19	dcf	dcf	PROPN
ajfa-12229	112	20	techniques	technique	NOUN
ajfa-12229	112	21	and	and	CCONJ
ajfa-12229	112	22	the	the	DET
ajfa-12229	112	23	capital	capital	NOUN
ajfa-12229	112	24	assets	asset	NOUN
ajfa-12229	112	25	pricing	pricing	NOUN
ajfa-12229	112	26	model	model	NOUN
ajfa-12229	112	27	on	on	ADP
ajfa-12229	112	28	the	the	DET
ajfa-12229	112	29	other	other	ADJ
ajfa-12229	112	30	hand	hand	NOUN
ajfa-12229	112	31	.	.	PUNCT
ajfa-12229	113	1	small	small	ADJ
ajfa-12229	113	2	firms	firm	NOUN
ajfa-12229	113	3	and	and	CCONJ
ajfa-12229	113	4	firms	firm	NOUN
ajfa-12229	113	5	that	that	PRON
ajfa-12229	113	6	are	be	AUX
ajfa-12229	113	7	less	less	ADV
ajfa-12229	113	8	oriented	oriented	ADJ
ajfa-12229	113	9	toward	toward	ADP
ajfa-12229	113	10	maximizing	maximize	VERB
ajfa-12229	113	11	the	the	DET
ajfa-12229	113	12	shareholders	shareholder	NOUN
ajfa-12229	113	13	wealth	wealth	NOUN
ajfa-12229	113	14	are	be	AUX
ajfa-12229	113	15	more	more	ADV
ajfa-12229	113	16	likely	likely	ADJ
ajfa-12229	113	17	to	to	PART
ajfa-12229	113	18	apply	apply	VERB
ajfa-12229	113	19	pbp	pbp	NOUN
ajfa-12229	113	20	.	.	PUNCT
ajfa-12229	114	1	these	these	DET
ajfa-12229	114	2	firms	firm	NOUN
ajfa-12229	114	3	use	use	VERB
ajfa-12229	114	4	whatever	whatever	PRON
ajfa-12229	114	5	their	their	PRON
ajfa-12229	114	6	investors	investor	NOUN
ajfa-12229	114	7	tell	tell	VERB
ajfa-12229	114	8	them	they	PRON
ajfa-12229	114	9	to	to	PART
ajfa-12229	114	10	use	use	VERB
ajfa-12229	114	11	as	as	ADP
ajfa-12229	114	12	cost	cost	NOUN
ajfa-12229	114	13	of	of	ADP
ajfa-12229	114	14	capital	capital	NOUN
ajfa-12229	114	15	when	when	SCONJ
ajfa-12229	114	16	applying	apply	VERB
ajfa-12229	114	17	dcf	dcf	NOUN
ajfa-12229	114	18	techniques	technique	NOUN
ajfa-12229	114	19	.	.	PUNCT
ajfa-12229	115	1	the	the	DET
ajfa-12229	115	2	education	education	NOUN
ajfa-12229	115	3	background	background	NOUN
ajfa-12229	115	4	of	of	ADP
ajfa-12229	115	5	the	the	DET
ajfa-12229	115	6	respondents	respondent	NOUN
ajfa-12229	115	7	was	be	AUX
ajfa-12229	115	8	irrelevant	irrelevant	ADJ
ajfa-12229	115	9	to	to	ADP
ajfa-12229	115	10	the	the	DET
ajfa-12229	115	11	trend	trend	NOUN
ajfa-12229	115	12	of	of	ADP
ajfa-12229	115	13	using	use	VERB
ajfa-12229	115	14	specific	specific	ADJ
ajfa-12229	115	15	capital	capital	NOUN
ajfa-12229	115	16	assets	asset	NOUN
ajfa-12229	115	17	pricing	pricing	NOUN
ajfa-12229	115	18	model	model	NOUN
ajfa-12229	115	19	.	.	PUNCT
ajfa-12229	116	1	the	the	DET
ajfa-12229	116	2	gap	gap	NOUN
ajfa-12229	116	3	between	between	ADP
ajfa-12229	116	4	theory	theory	NOUN
ajfa-12229	116	5	and	and	CCONJ
ajfa-12229	116	6	practice	practice	NOUN
ajfa-12229	116	7	appears	appear	VERB
ajfa-12229	116	8	to	to	PART
ajfa-12229	116	9	be	be	AUX
ajfa-12229	116	10	consistent	consistent	ADJ
ajfa-12229	116	11	across	across	ADP
ajfa-12229	116	12	borders	border	NOUN
ajfa-12229	116	13	.	.	PUNCT
ajfa-12229	117	1	the	the	DET
ajfa-12229	117	2	results	result	NOUN
ajfa-12229	117	3	of	of	ADP
ajfa-12229	117	4	brounen	brounen	PROPN
ajfa-12229	117	5	et	et	PROPN
ajfa-12229	117	6	al	al	PROPN
ajfa-12229	117	7	.	.	PROPN
ajfa-12229	117	8	’s	’s	PART
ajfa-12229	117	9	study	study	PROPN
ajfa-12229	117	10	concerning	concern	VERB
ajfa-12229	117	11	capital	capital	NOUN
ajfa-12229	117	12	budgeting	budgeting	NOUN
ajfa-12229	117	13	was	be	AUX
ajfa-12229	117	14	not	not	PART
ajfa-12229	117	15	significantly	significantly	ADV
ajfa-12229	117	16	different	different	ADJ
ajfa-12229	117	17	from	from	ADP
ajfa-12229	117	18	the	the	DET
ajfa-12229	117	19	results	result	NOUN
ajfa-12229	117	20	of	of	ADP
ajfa-12229	117	21	the	the	DET
ajfa-12229	117	22	study	study	NOUN
ajfa-12229	117	23	conducted	conduct	VERB
ajfa-12229	117	24	on	on	ADP
ajfa-12229	117	25	the	the	DET
ajfa-12229	117	26	u.s	u.s	PROPN
ajfa-12229	117	27	firms	firm	NOUN
ajfa-12229	117	28	by	by	ADP
ajfa-12229	117	29	graham	graham	PROPN
ajfa-12229	117	30	and	and	CCONJ
ajfa-12229	117	31	harvey	harvey	PROPN
ajfa-12229	117	32	(	(	PUNCT
ajfa-12229	117	33	2002	2002	NUM
ajfa-12229	117	34	)	)	PUNCT
ajfa-12229	117	35	.	.	PUNCT
ajfa-12229	118	1	asian	asian	ADJ
ajfa-12229	118	2	journal	journal	PROPN
ajfa-12229	118	3	of	of	ADP
ajfa-12229	118	4	finance	finance	PROPN
ajfa-12229	118	5	&	&	CCONJ
ajfa-12229	118	6	accounting	accounting	PROPN
ajfa-12229	118	7	issn	issn	PROPN
ajfa-12229	118	8	1946	1946	NUM
ajfa-12229	118	9	-	-	PUNCT
ajfa-12229	118	10	052x	052x	PROPN
ajfa-12229	118	11	2017	2017	NUM
ajfa-12229	118	12	,	,	PUNCT
ajfa-12229	118	13	vol	vol	NOUN
ajfa-12229	118	14	.	.	NOUN
ajfa-12229	118	15	9	9	NUM
ajfa-12229	118	16	,	,	PUNCT
ajfa-12229	118	17	no	no	NOUN
ajfa-12229	118	18	.	.	NOUN
ajfa-12229	118	19	2	2	NUM
ajfa-12229	118	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	118	21	293	293	NUM
ajfa-12229	118	22	the	the	DET
ajfa-12229	118	23	relationship	relationship	NOUN
ajfa-12229	118	24	between	between	ADP
ajfa-12229	118	25	the	the	DET
ajfa-12229	118	26	capital	capital	NOUN
ajfa-12229	118	27	expenditures	expenditure	NOUN
ajfa-12229	118	28	and	and	CCONJ
ajfa-12229	118	29	the	the	DET
ajfa-12229	118	30	corporate	corporate	ADJ
ajfa-12229	118	31	earning	earning	NOUN
ajfa-12229	118	32	was	be	AUX
ajfa-12229	118	33	the	the	DET
ajfa-12229	118	34	title	title	NOUN
ajfa-12229	118	35	of	of	ADP
ajfa-12229	118	36	a	a	DET
ajfa-12229	118	37	study	study	NOUN
ajfa-12229	118	38	conducted	conduct	VERB
ajfa-12229	118	39	on	on	ADP
ajfa-12229	118	40	tai	tai	PROPN
ajfa-12229	118	41	corporations	corporation	NOUN
ajfa-12229	118	42	by	by	ADP
ajfa-12229	118	43	jiang	jiang	PROPN
ajfa-12229	118	44	,	,	PUNCT
ajfa-12229	118	45	chen	chen	PROPN
ajfa-12229	118	46	&	&	CCONJ
ajfa-12229	118	47	huang	huang	PROPN
ajfa-12229	118	48	(	(	PUNCT
ajfa-12229	118	49	2006	2006	NUM
ajfa-12229	118	50	)	)	PUNCT
ajfa-12229	118	51	.	.	PUNCT
ajfa-12229	119	1	the	the	DET
ajfa-12229	119	2	study	study	NOUN
ajfa-12229	119	3	examined	examine	VERB
ajfa-12229	119	4	357	357	NUM
ajfa-12229	119	5	manufacturing	manufacturing	NOUN
ajfa-12229	119	6	corporations	corporation	NOUN
ajfa-12229	119	7	listed	list	VERB
ajfa-12229	119	8	on	on	ADP
ajfa-12229	119	9	the	the	DET
ajfa-12229	119	10	taiwan	taiwan	PROPN
ajfa-12229	119	11	stock	stock	NOUN
ajfa-12229	119	12	exchange	exchange	PROPN
ajfa-12229	119	13	.	.	PUNCT
ajfa-12229	120	1	a	a	DET
ajfa-12229	120	2	sample	sample	NOUN
ajfa-12229	120	3	period	period	NOUN
ajfa-12229	120	4	of	of	ADP
ajfa-12229	120	5	11	11	NUM
ajfa-12229	120	6	years	year	NOUN
ajfa-12229	120	7	was	be	AUX
ajfa-12229	120	8	divided	divide	VERB
ajfa-12229	120	9	into	into	ADP
ajfa-12229	120	10	capital	capital	NOUN
ajfa-12229	120	11	investment	investment	NOUN
ajfa-12229	120	12	period	period	NOUN
ajfa-12229	120	13	and	and	CCONJ
ajfa-12229	120	14	performance	performance	NOUN
ajfa-12229	120	15	period	period	NOUN
ajfa-12229	120	16	.	.	PUNCT
ajfa-12229	121	1	the	the	DET
ajfa-12229	121	2	sample	sample	NOUN
ajfa-12229	121	3	firms	firm	NOUN
ajfa-12229	121	4	are	be	AUX
ajfa-12229	121	5	grouped	group	VERB
ajfa-12229	121	6	into	into	ADP
ajfa-12229	121	7	eight	eight	NUM
ajfa-12229	121	8	portfolios	portfolio	NOUN
ajfa-12229	121	9	ranked	rank	VERB
ajfa-12229	121	10	by	by	ADP
ajfa-12229	121	11	capital	capital	NOUN
ajfa-12229	121	12	investment	investment	NOUN
ajfa-12229	121	13	ratio	ratio	NOUN
ajfa-12229	121	14	which	which	PRON
ajfa-12229	121	15	is	be	AUX
ajfa-12229	121	16	estimated	estimate	VERB
ajfa-12229	121	17	from	from	ADP
ajfa-12229	121	18	the	the	DET
ajfa-12229	121	19	investment	investment	NOUN
ajfa-12229	121	20	period	period	NOUN
ajfa-12229	121	21	.	.	PUNCT
ajfa-12229	122	1	the	the	DET
ajfa-12229	122	2	researchers	researcher	NOUN
ajfa-12229	122	3	examined	examine	VERB
ajfa-12229	122	4	the	the	DET
ajfa-12229	122	5	earnings	earning	NOUN
ajfa-12229	122	6	in	in	ADP
ajfa-12229	122	7	the	the	DET
ajfa-12229	122	8	performance	performance	NOUN
ajfa-12229	122	9	period	period	NOUN
ajfa-12229	122	10	for	for	ADP
ajfa-12229	122	11	the	the	DET
ajfa-12229	122	12	eight	eight	NUM
ajfa-12229	122	13	portfolios	portfolio	NOUN
ajfa-12229	122	14	to	to	PART
ajfa-12229	122	15	see	see	VERB
ajfa-12229	122	16	if	if	SCONJ
ajfa-12229	122	17	any	any	DET
ajfa-12229	122	18	positive	positive	ADJ
ajfa-12229	122	19	relationship	relationship	NOUN
ajfa-12229	122	20	exists	exist	VERB
ajfa-12229	122	21	.	.	PUNCT
ajfa-12229	123	1	the	the	DET
ajfa-12229	123	2	results	result	NOUN
ajfa-12229	123	3	of	of	ADP
ajfa-12229	123	4	jiang	jiang	PROPN
ajfa-12229	123	5	et	et	PROPN
ajfa-12229	123	6	al	al	PROPN
ajfa-12229	123	7	.	.	PROPN
ajfa-12229	123	8	’s	’s	PART
ajfa-12229	123	9	study	study	PROPN
ajfa-12229	123	10	(	(	PUNCT
ajfa-12229	123	11	2006	2006	NUM
ajfa-12229	123	12	)	)	PUNCT
ajfa-12229	123	13	showed	show	VERB
ajfa-12229	123	14	a	a	DET
ajfa-12229	123	15	significant	significant	ADJ
ajfa-12229	123	16	positive	positive	ADJ
ajfa-12229	123	17	relationship	relationship	NOUN
ajfa-12229	123	18	between	between	ADP
ajfa-12229	123	19	the	the	DET
ajfa-12229	123	20	performance	performance	NOUN
ajfa-12229	123	21	of	of	ADP
ajfa-12229	123	22	corporations	corporation	NOUN
ajfa-12229	123	23	in	in	ADP
ajfa-12229	123	24	the	the	DET
ajfa-12229	123	25	sample	sample	NOUN
ajfa-12229	123	26	and	and	CCONJ
ajfa-12229	123	27	the	the	DET
ajfa-12229	123	28	capital	capital	NOUN
ajfa-12229	123	29	expenditures	expenditure	NOUN
ajfa-12229	123	30	.	.	PUNCT
ajfa-12229	124	1	the	the	DET
ajfa-12229	124	2	study	study	NOUN
ajfa-12229	124	3	did	do	AUX
ajfa-12229	124	4	not	not	PART
ajfa-12229	124	5	include	include	VERB
ajfa-12229	124	6	the	the	DET
ajfa-12229	124	7	effect	effect	NOUN
ajfa-12229	124	8	of	of	ADP
ajfa-12229	124	9	the	the	DET
ajfa-12229	124	10	techniques	technique	NOUN
ajfa-12229	124	11	used	use	VERB
ajfa-12229	124	12	when	when	SCONJ
ajfa-12229	124	13	making	make	VERB
ajfa-12229	124	14	the	the	DET
ajfa-12229	124	15	capital	capital	NOUN
ajfa-12229	124	16	expenditures	expenditure	NOUN
ajfa-12229	124	17	,	,	PUNCT
ajfa-12229	124	18	but	but	CCONJ
ajfa-12229	124	19	it	it	PRON
ajfa-12229	124	20	implicitly	implicitly	ADV
ajfa-12229	124	21	assumed	assume	VERB
ajfa-12229	124	22	the	the	DET
ajfa-12229	124	23	use	use	NOUN
ajfa-12229	124	24	of	of	ADP
ajfa-12229	124	25	npv	npv	NOUN
ajfa-12229	124	26	technique	technique	NOUN
ajfa-12229	124	27	.	.	PUNCT
ajfa-12229	125	1	graham	graham	PROPN
ajfa-12229	125	2	and	and	CCONJ
ajfa-12229	125	3	harvey	harvey	PROPN
ajfa-12229	125	4	(	(	PUNCT
ajfa-12229	125	5	2002	2002	NUM
ajfa-12229	125	6	)	)	PUNCT
ajfa-12229	125	7	reported	report	VERB
ajfa-12229	125	8	that	that	SCONJ
ajfa-12229	125	9	chief	chief	ADJ
ajfa-12229	125	10	financial	financial	ADJ
ajfa-12229	125	11	officers	officer	NOUN
ajfa-12229	125	12	(	(	PUNCT
ajfa-12229	125	13	cfo	cfo	PROPN
ajfa-12229	125	14	)	)	PUNCT
ajfa-12229	125	15	said	say	VERB
ajfa-12229	125	16	that	that	SCONJ
ajfa-12229	125	17	they	they	PRON
ajfa-12229	125	18	always	always	ADV
ajfa-12229	125	19	or	or	CCONJ
ajfa-12229	125	20	almost	almost	ADV
ajfa-12229	125	21	used	use	VERB
ajfa-12229	125	22	a	a	DET
ajfa-12229	125	23	particular	particular	ADJ
ajfa-12229	125	24	evaluation	evaluation	NOUN
ajfa-12229	125	25	technique	technique	NOUN
ajfa-12229	125	26	i.e.	i.e.	X
ajfa-12229	125	27	,	,	PUNCT
ajfa-12229	125	28	irr	irr	NOUN
ajfa-12229	125	29	and	and	CCONJ
ajfa-12229	125	30	npv	npv	NOUN
ajfa-12229	125	31	.	.	PUNCT
ajfa-12229	126	1	the	the	DET
ajfa-12229	126	2	survey	survey	NOUN
ajfa-12229	126	3	was	be	AUX
ajfa-12229	126	4	based	base	VERB
ajfa-12229	126	5	on	on	ADP
ajfa-12229	126	6	the	the	DET
ajfa-12229	126	7	responses	response	NOUN
ajfa-12229	126	8	of	of	ADP
ajfa-12229	126	9	three	three	NUM
ajfa-12229	126	10	hundred	hundred	NUM
ajfa-12229	126	11	and	and	CCONJ
ajfa-12229	126	12	ninety	ninety	NUM
ajfa-12229	126	13	two	two	NUM
ajfa-12229	126	14	cfos	cfos	NOUN
ajfa-12229	126	15	.	.	PUNCT
ajfa-12229	127	1	another	another	DET
ajfa-12229	127	2	study	study	NOUN
ajfa-12229	127	3	conducted	conduct	VERB
ajfa-12229	127	4	by	by	ADP
ajfa-12229	127	5	ehrhardt	ehrhardt	NOUN
ajfa-12229	127	6	and	and	CCONJ
ajfa-12229	127	7	wachowicz	wachowicz	NOUN
ajfa-12229	127	8	(	(	PUNCT
ajfa-12229	127	9	2006	2006	NUM
ajfa-12229	127	10	)	)	PUNCT
ajfa-12229	127	11	found	find	VERB
ajfa-12229	127	12	that	that	SCONJ
ajfa-12229	127	13	according	accord	VERB
ajfa-12229	127	14	to	to	ADP
ajfa-12229	127	15	their	their	PRON
ajfa-12229	127	16	surveys	survey	NOUN
ajfa-12229	127	17	,	,	PUNCT
ajfa-12229	127	18	most	most	ADJ
ajfa-12229	127	19	companies	company	NOUN
ajfa-12229	127	20	use	use	VERB
ajfa-12229	127	21	dcf	dcf	NOUN
ajfa-12229	127	22	methods	method	NOUN
ajfa-12229	127	23	to	to	PART
ajfa-12229	127	24	evaluate	evaluate	VERB
ajfa-12229	127	25	capital	capital	NOUN
ajfa-12229	127	26	budgeting	budgeting	NOUN
ajfa-12229	127	27	decisions	decision	NOUN
ajfa-12229	127	28	.	.	PUNCT
ajfa-12229	128	1	dcf	dcf	PROPN
ajfa-12229	128	2	methods	method	NOUN
ajfa-12229	128	3	typically	typically	ADV
ajfa-12229	128	4	assume	assume	VERB
ajfa-12229	128	5	that	that	SCONJ
ajfa-12229	128	6	a	a	DET
ajfa-12229	128	7	project	project	NOUN
ajfa-12229	128	8	’s	’s	PART
ajfa-12229	128	9	initial	initial	ADJ
ajfa-12229	128	10	cash	cash	NOUN
ajfa-12229	128	11	outlay	outlay	NOUN
ajfa-12229	128	12	(	(	PUNCT
ajfa-12229	128	13	ico	ico	NOUN
ajfa-12229	128	14	)	)	PUNCT
ajfa-12229	128	15	is	be	AUX
ajfa-12229	128	16	known	know	VERB
ajfa-12229	128	17	with	with	ADP
ajfa-12229	128	18	certainty	certainty	PROPN
ajfa-12229	128	19	.	.	PUNCT
ajfa-12229	129	1	a	a	DET
ajfa-12229	129	2	proper	proper	ADJ
ajfa-12229	129	3	capital	capital	NOUN
ajfa-12229	129	4	budgeting	budgeting	NOUN
ajfa-12229	129	5	analysis	analysis	NOUN
ajfa-12229	129	6	should	should	AUX
ajfa-12229	129	7	incorporate	incorporate	VERB
ajfa-12229	129	8	the	the	DET
ajfa-12229	129	9	additional	additional	ADJ
ajfa-12229	129	10	risk	risk	NOUN
ajfa-12229	129	11	that	that	SCONJ
ajfa-12229	129	12	due	due	ADP
ajfa-12229	129	13	to	to	ADP
ajfa-12229	129	14	uncertain	uncertain	ADJ
ajfa-12229	129	15	ico	ico	PROPN
ajfa-12229	129	16	.	.	PUNCT
ajfa-12229	130	1	sensitivity	sensitivity	NOUN
ajfa-12229	130	2	analysis	analysis	NOUN
ajfa-12229	130	3	is	be	AUX
ajfa-12229	130	4	an	an	DET
ajfa-12229	130	5	effective	effective	ADJ
ajfa-12229	130	6	way	way	NOUN
ajfa-12229	130	7	to	to	PART
ajfa-12229	130	8	address	address	VERB
ajfa-12229	130	9	ico	ico	PROPN
ajfa-12229	130	10	risk	risk	NOUN
ajfa-12229	130	11	,	,	PUNCT
ajfa-12229	130	12	but	but	CCONJ
ajfa-12229	130	13	the	the	DET
ajfa-12229	130	14	finance	finance	NOUN
ajfa-12229	130	15	literature	literature	NOUN
ajfa-12229	130	16	often	often	ADV
ajfa-12229	130	17	overlooks	overlook	VERB
ajfa-12229	130	18	the	the	DET
ajfa-12229	130	19	adjustments	adjustment	NOUN
ajfa-12229	130	20	needed	need	VERB
ajfa-12229	130	21	to	to	ADP
ajfa-12229	130	22	satisfactory	satisfactory	ADJ
ajfa-12229	130	23	address	address	NOUN
ajfa-12229	130	24	ico	ico	PROPN
ajfa-12229	130	25	risk	risk	NOUN
ajfa-12229	130	26	within	within	ADP
ajfa-12229	130	27	a	a	DET
ajfa-12229	130	28	sensitivity	sensitivity	NOUN
ajfa-12229	130	29	analysis	analysis	NOUN
ajfa-12229	130	30	(	(	PUNCT
ajfa-12229	130	31	as	as	SCONJ
ajfa-12229	130	32	cited	cite	VERB
ajfa-12229	130	33	in	in	ADP
ajfa-12229	130	34	rishi	rishi	PROPN
ajfa-12229	130	35	&	&	CCONJ
ajfa-12229	130	36	rao,2005	rao,2005	PROPN
ajfa-12229	130	37	)	)	PUNCT
ajfa-12229	131	1	verbeteen	verbeteen	PROPN
ajfa-12229	131	2	(	(	PUNCT
ajfa-12229	131	3	2006	2006	NUM
ajfa-12229	131	4	)	)	PUNCT
ajfa-12229	131	5	classified	classify	VERB
ajfa-12229	131	6	the	the	DET
ajfa-12229	131	7	capital	capital	NOUN
ajfa-12229	131	8	budgeting	budgeting	NOUN
ajfa-12229	131	9	practices	practice	NOUN
ajfa-12229	131	10	as	as	ADP
ajfa-12229	131	11	simple	simple	ADJ
ajfa-12229	131	12	or	or	CCONJ
ajfa-12229	131	13	naive	naive	ADJ
ajfa-12229	131	14	capital	capital	NOUN
ajfa-12229	131	15	budgeting	budgeting	NOUN
ajfa-12229	131	16	practices	practice	NOUN
ajfa-12229	131	17	(	(	PUNCT
ajfa-12229	131	18	such	such	ADJ
ajfa-12229	131	19	as	as	ADP
ajfa-12229	131	20	the	the	DET
ajfa-12229	131	21	payback	payback	NOUN
ajfa-12229	131	22	and	and	CCONJ
ajfa-12229	131	23	accounting	accounting	NOUN
ajfa-12229	131	24	rate	rate	NOUN
ajfa-12229	131	25	of	of	ADP
ajfa-12229	131	26	return	return	NOUN
ajfa-12229	131	27	)	)	PUNCT
ajfa-12229	131	28	generally	generally	ADV
ajfa-12229	131	29	do	do	AUX
ajfa-12229	131	30	not	not	PART
ajfa-12229	131	31	use	use	VERB
ajfa-12229	131	32	cash	cash	NOUN
ajfa-12229	131	33	flows	flow	NOUN
ajfa-12229	131	34	,	,	PUNCT
ajfa-12229	131	35	do	do	AUX
ajfa-12229	131	36	not	not	PART
ajfa-12229	131	37	consider	consider	VERB
ajfa-12229	131	38	the	the	DET
ajfa-12229	131	39	time	time	NOUN
ajfa-12229	131	40	value	value	NOUN
ajfa-12229	131	41	of	of	ADP
ajfa-12229	131	42	money	money	NOUN
ajfa-12229	131	43	and	and	CCONJ
ajfa-12229	131	44	do	do	AUX
ajfa-12229	131	45	not	not	PART
ajfa-12229	131	46	incorporate	incorporate	VERB
ajfa-12229	131	47	risk	risk	NOUN
ajfa-12229	131	48	in	in	ADP
ajfa-12229	131	49	a	a	DET
ajfa-12229	131	50	systematic	systematic	ADJ
ajfa-12229	131	51	manner	manner	NOUN
ajfa-12229	131	52	.	.	PUNCT
ajfa-12229	132	1	advanced	advanced	ADJ
ajfa-12229	132	2	capital	capital	NOUN
ajfa-12229	132	3	budgeting	budgeting	NOUN
ajfa-12229	132	4	practices	practice	NOUN
ajfa-12229	132	5	(	(	PUNCT
ajfa-12229	132	6	such	such	ADJ
ajfa-12229	132	7	as	as	ADP
ajfa-12229	132	8	the	the	DET
ajfa-12229	132	9	internal	internal	ADJ
ajfa-12229	132	10	rate	rate	NOUN
ajfa-12229	132	11	of	of	ADP
ajfa-12229	132	12	return	return	NOUN
ajfa-12229	132	13	and	and	CCONJ
ajfa-12229	132	14	the	the	DET
ajfa-12229	132	15	net	net	ADJ
ajfa-12229	132	16	present	present	ADJ
ajfa-12229	132	17	value	value	NOUN
ajfa-12229	132	18	)	)	PUNCT
ajfa-12229	132	19	are	be	AUX
ajfa-12229	132	20	those	those	PRON
ajfa-12229	132	21	that	that	PRON
ajfa-12229	132	22	consider	consider	VERB
ajfa-12229	132	23	cash	cash	NOUN
ajfa-12229	132	24	flows	flow	NOUN
ajfa-12229	132	25	,	,	PUNCT
ajfa-12229	132	26	risk	risk	NOUN
ajfa-12229	132	27	,	,	PUNCT
ajfa-12229	132	28	and	and	CCONJ
ajfa-12229	132	29	the	the	DET
ajfa-12229	132	30	time	time	NOUN
ajfa-12229	132	31	value	value	NOUN
ajfa-12229	132	32	of	of	ADP
ajfa-12229	132	33	money	money	NOUN
ajfa-12229	132	34	.	.	PUNCT
ajfa-12229	133	1	capital	capital	NOUN
ajfa-12229	133	2	budgeting	budget	VERB
ajfa-12229	133	3	decision	decision	NOUN
ajfa-12229	133	4	makers	maker	NOUN
ajfa-12229	133	5	have	have	AUX
ajfa-12229	133	6	used	use	VERB
ajfa-12229	133	7	various	various	ADJ
ajfa-12229	133	8	techniques	technique	NOUN
ajfa-12229	133	9	to	to	PART
ajfa-12229	133	10	evaluate	evaluate	VERB
ajfa-12229	133	11	the	the	DET
ajfa-12229	133	12	proposed	propose	VERB
ajfa-12229	133	13	capital	capital	NOUN
ajfa-12229	133	14	investment	investment	NOUN
ajfa-12229	133	15	projects	project	NOUN
ajfa-12229	133	16	,	,	PUNCT
ajfa-12229	133	17	and	and	CCONJ
ajfa-12229	133	18	to	to	PART
ajfa-12229	133	19	determine	determine	VERB
ajfa-12229	133	20	the	the	DET
ajfa-12229	133	21	ones	one	NOUN
ajfa-12229	133	22	that	that	PRON
ajfa-12229	133	23	benefit	benefit	VERB
ajfa-12229	133	24	the	the	DET
ajfa-12229	133	25	firm	firm	NOUN
ajfa-12229	133	26	the	the	DET
ajfa-12229	133	27	most	most	ADV
ajfa-12229	133	28	.	.	PUNCT
ajfa-12229	134	1	the	the	DET
ajfa-12229	134	2	adoption	adoption	NOUN
ajfa-12229	134	3	of	of	ADP
ajfa-12229	134	4	particular	particular	ADJ
ajfa-12229	134	5	techniques	technique	NOUN
ajfa-12229	134	6	rather	rather	ADV
ajfa-12229	134	7	than	than	ADP
ajfa-12229	134	8	others	other	NOUN
ajfa-12229	134	9	is	be	AUX
ajfa-12229	134	10	determined	determine	VERB
ajfa-12229	134	11	by	by	ADP
ajfa-12229	134	12	individual	individual	ADJ
ajfa-12229	134	13	a	a	DET
ajfa-12229	134	14	study	study	NOUN
ajfa-12229	134	15	conducted	conduct	VERB
ajfa-12229	134	16	on	on	ADP
ajfa-12229	134	17	jordanian	jordanian	ADJ
ajfa-12229	134	18	corporations	corporation	NOUN
ajfa-12229	134	19	provided	provide	VERB
ajfa-12229	134	20	empirical	empirical	ADJ
ajfa-12229	134	21	evidence	evidence	NOUN
ajfa-12229	134	22	on	on	ADP
ajfa-12229	134	23	capital	capital	NOUN
ajfa-12229	134	24	budgeting	budgeting	NOUN
ajfa-12229	134	25	practices	practice	NOUN
ajfa-12229	134	26	in	in	ADP
ajfa-12229	134	27	jordan	jordan	PROPN
ajfa-12229	134	28	,	,	PUNCT
ajfa-12229	134	29	the	the	DET
ajfa-12229	134	30	study	study	NOUN
ajfa-12229	134	31	was	be	AUX
ajfa-12229	134	32	conducted	conduct	VERB
ajfa-12229	134	33	by	by	ADP
ajfa-12229	134	34	khamees	khamees	PROPN
ajfa-12229	134	35	,	,	PUNCT
ajfa-12229	134	36	al	al	PROPN
ajfa-12229	134	37	-	-	PROPN
ajfa-12229	134	38	fayoumi	fayoumi	PROPN
ajfa-12229	134	39	,	,	PUNCT
ajfa-12229	134	40	and	and	CCONJ
ajfa-12229	134	41	al	al	PROPN
ajfa-12229	134	42	-	-	PUNCT
ajfa-12229	134	43	thuneibat	thuneibat	NOUN
ajfa-12229	134	44	.	.	PUNCT
ajfa-12229	135	1	(	(	PUNCT
ajfa-12229	135	2	2010	2010	NUM
ajfa-12229	135	3	)	)	PUNCT
ajfa-12229	135	4	.	.	PUNCT
ajfa-12229	136	1	the	the	DET
ajfa-12229	136	2	researchers	researcher	NOUN
ajfa-12229	136	3	used	use	VERB
ajfa-12229	136	4	a	a	DET
ajfa-12229	136	5	questionnaire	questionnaire	NOUN
ajfa-12229	136	6	and	and	CCONJ
ajfa-12229	136	7	conducted	conduct	VERB
ajfa-12229	136	8	interviews	interview	NOUN
ajfa-12229	136	9	to	to	PART
ajfa-12229	136	10	collect	collect	VERB
ajfa-12229	136	11	the	the	DET
ajfa-12229	136	12	data	datum	NOUN
ajfa-12229	136	13	of	of	ADP
ajfa-12229	136	14	the	the	DET
ajfa-12229	136	15	study	study	NOUN
ajfa-12229	136	16	.	.	PUNCT
ajfa-12229	137	1	most	most	ADJ
ajfa-12229	137	2	of	of	ADP
ajfa-12229	137	3	the	the	DET
ajfa-12229	137	4	28	28	NUM
ajfa-12229	137	5	questions	question	NOUN
ajfa-12229	137	6	in	in	ADP
ajfa-12229	137	7	the	the	DET
ajfa-12229	137	8	questionnaire	questionnaire	NOUN
ajfa-12229	137	9	were	be	AUX
ajfa-12229	137	10	closed	closed	ADJ
ajfa-12229	137	11	type	type	NOUN
ajfa-12229	137	12	questions	question	NOUN
ajfa-12229	137	13	,	,	PUNCT
ajfa-12229	137	14	while	while	SCONJ
ajfa-12229	137	15	the	the	DET
ajfa-12229	137	16	interviews	interview	NOUN
ajfa-12229	137	17	were	be	AUX
ajfa-12229	137	18	conducted	conduct	VERB
ajfa-12229	137	19	before	before	ADP
ajfa-12229	137	20	the	the	DET
ajfa-12229	137	21	distribution	distribution	NOUN
ajfa-12229	137	22	of	of	ADP
ajfa-12229	137	23	the	the	DET
ajfa-12229	137	24	questionnaire	questionnaire	NOUN
ajfa-12229	137	25	.	.	PUNCT
ajfa-12229	138	1	the	the	DET
ajfa-12229	138	2	interviews	interview	NOUN
ajfa-12229	138	3	were	be	AUX
ajfa-12229	138	4	conducted	conduct	VERB
ajfa-12229	138	5	to	to	PART
ajfa-12229	138	6	clarify	clarify	VERB
ajfa-12229	138	7	any	any	DET
ajfa-12229	138	8	ambiguity	ambiguity	NOUN
ajfa-12229	138	9	related	relate	VERB
ajfa-12229	138	10	to	to	ADP
ajfa-12229	138	11	the	the	DET
ajfa-12229	138	12	questions	question	NOUN
ajfa-12229	138	13	in	in	ADP
ajfa-12229	138	14	the	the	DET
ajfa-12229	138	15	questionnaire	questionnaire	NOUN
ajfa-12229	138	16	,	,	PUNCT
ajfa-12229	138	17	to	to	PART
ajfa-12229	138	18	assure	assure	VERB
ajfa-12229	138	19	confidentiality	confidentiality	NOUN
ajfa-12229	138	20	to	to	ADP
ajfa-12229	138	21	the	the	DET
ajfa-12229	138	22	respondents	respondent	NOUN
ajfa-12229	138	23	,	,	PUNCT
ajfa-12229	138	24	and	and	CCONJ
ajfa-12229	138	25	to	to	PART
ajfa-12229	138	26	show	show	VERB
ajfa-12229	138	27	respondents	respondent	NOUN
ajfa-12229	138	28	the	the	DET
ajfa-12229	138	29	importance	importance	NOUN
ajfa-12229	138	30	of	of	ADP
ajfa-12229	138	31	their	their	PRON
ajfa-12229	138	32	responses	response	NOUN
ajfa-12229	138	33	.	.	PUNCT
ajfa-12229	139	1	according	accord	VERB
ajfa-12229	139	2	to	to	ADP
ajfa-12229	139	3	the	the	DET
ajfa-12229	139	4	previous	previous	ADJ
ajfa-12229	139	5	studies	study	NOUN
ajfa-12229	139	6	,	,	PUNCT
ajfa-12229	139	7	investment	investment	NOUN
ajfa-12229	139	8	appraisal	appraisal	NOUN
ajfa-12229	139	9	techniques	technique	NOUN
ajfa-12229	139	10	and	and	CCONJ
ajfa-12229	139	11	risk	risk	NOUN
ajfa-12229	139	12	analysis	analysis	NOUN
ajfa-12229	139	13	techniques	technique	NOUN
ajfa-12229	139	14	have	have	AUX
ajfa-12229	139	15	been	be	AUX
ajfa-12229	139	16	included	include	VERB
ajfa-12229	139	17	under	under	ADP
ajfa-12229	139	18	capital	capital	NOUN
ajfa-12229	139	19	investment	investment	NOUN
ajfa-12229	139	20	appraisal	appraisal	NOUN
ajfa-12229	139	21	practices	practice	NOUN
ajfa-12229	139	22	.	.	PUNCT
ajfa-12229	140	1	based	base	VERB
ajfa-12229	140	2	on	on	ADP
ajfa-12229	140	3	literature	literature	NOUN
ajfa-12229	140	4	review	review	NOUN
ajfa-12229	140	5	following	follow	VERB
ajfa-12229	140	6	hypotheses	hypothesis	NOUN
ajfa-12229	140	7	have	have	AUX
ajfa-12229	140	8	been	be	AUX
ajfa-12229	140	9	formulated	formulate	VERB
ajfa-12229	140	10	to	to	PART
ajfa-12229	140	11	conduct	conduct	VERB
ajfa-12229	140	12	the	the	DET
ajfa-12229	140	13	study	study	NOUN
ajfa-12229	140	14	.	.	PUNCT
ajfa-12229	141	1	asian	asian	ADJ
ajfa-12229	141	2	journal	journal	PROPN
ajfa-12229	141	3	of	of	ADP
ajfa-12229	141	4	finance	finance	PROPN
ajfa-12229	141	5	&	&	CCONJ
ajfa-12229	141	6	accounting	accounting	PROPN
ajfa-12229	141	7	issn	issn	PROPN
ajfa-12229	141	8	1946	1946	NUM
ajfa-12229	141	9	-	-	PUNCT
ajfa-12229	141	10	052x	052x	PROPN
ajfa-12229	141	11	2017	2017	NUM
ajfa-12229	141	12	,	,	PUNCT
ajfa-12229	141	13	vol	vol	NOUN
ajfa-12229	141	14	.	.	NOUN
ajfa-12229	141	15	9	9	NUM
ajfa-12229	141	16	,	,	PUNCT
ajfa-12229	141	17	no	no	INTJ
ajfa-12229	141	18	.	.	NOUN
ajfa-12229	141	19	2	2	NUM
ajfa-12229	141	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	141	21	294	294	NUM
ajfa-12229	141	22	h1	h1	NOUN
ajfa-12229	141	23	:	:	PUNCT
ajfa-12229	141	24	there	there	PRON
ajfa-12229	141	25	is	be	VERB
ajfa-12229	141	26	significant	significant	ADJ
ajfa-12229	141	27	relationship	relationship	NOUN
ajfa-12229	141	28	between	between	ADP
ajfa-12229	141	29	use	use	NOUN
ajfa-12229	141	30	of	of	ADP
ajfa-12229	141	31	investment	investment	NOUN
ajfa-12229	141	32	appraisal	appraisal	NOUN
ajfa-12229	141	33	techniques	technique	NOUN
ajfa-12229	141	34	and	and	CCONJ
ajfa-12229	141	35	effectiveness	effectiveness	NOUN
ajfa-12229	141	36	of	of	ADP
ajfa-12229	141	37	investment	investment	NOUN
ajfa-12229	141	38	decisions	decision	NOUN
ajfa-12229	141	39	h2	h2	NOUN
ajfa-12229	141	40	:	:	PUNCT
ajfa-12229	141	41	there	there	PRON
ajfa-12229	141	42	is	be	VERB
ajfa-12229	141	43	significant	significant	ADJ
ajfa-12229	141	44	relationship	relationship	NOUN
ajfa-12229	141	45	between	between	ADP
ajfa-12229	141	46	use	use	NOUN
ajfa-12229	141	47	risk	risk	NOUN
ajfa-12229	141	48	analysis	analysis	NOUN
ajfa-12229	141	49	techniques	technique	NOUN
ajfa-12229	141	50	and	and	CCONJ
ajfa-12229	141	51	effectiveness	effectiveness	NOUN
ajfa-12229	141	52	of	of	ADP
ajfa-12229	141	53	investment	investment	NOUN
ajfa-12229	141	54	decisions	decision	NOUN
ajfa-12229	141	55	further	far	ADV
ajfa-12229	141	56	,	,	PUNCT
ajfa-12229	141	57	following	follow	VERB
ajfa-12229	141	58	conceptual	conceptual	ADJ
ajfa-12229	141	59	framework	framework	NOUN
ajfa-12229	141	60	was	be	AUX
ajfa-12229	141	61	formulated	formulate	VERB
ajfa-12229	141	62	to	to	PART
ajfa-12229	141	63	examine	examine	VERB
ajfa-12229	141	64	the	the	DET
ajfa-12229	141	65	relationship	relationship	NOUN
ajfa-12229	141	66	between	between	ADP
ajfa-12229	141	67	capital	capital	NOUN
ajfa-12229	141	68	investment	investment	NOUN
ajfa-12229	141	69	appraisal	appraisal	NOUN
ajfa-12229	141	70	practices	practice	NOUN
ajfa-12229	141	71	and	and	CCONJ
ajfa-12229	141	72	effectiveness	effectiveness	NOUN
ajfa-12229	141	73	of	of	ADP
ajfa-12229	141	74	investment	investment	NOUN
ajfa-12229	141	75	decisions	decision	NOUN
ajfa-12229	141	76	with	with	ADP
ajfa-12229	141	77	support	support	NOUN
ajfa-12229	141	78	of	of	ADP
ajfa-12229	141	79	literature	literature	NOUN
ajfa-12229	141	80	review	review	NOUN
ajfa-12229	141	81	and	and	CCONJ
ajfa-12229	141	82	empirical	empirical	ADJ
ajfa-12229	141	83	review	review	NOUN
ajfa-12229	141	84	.	.	PUNCT
ajfa-12229	142	1	figure	figure	NOUN
ajfa-12229	142	2	1	1	NUM
ajfa-12229	142	3	.	.	PUNCT
ajfa-12229	143	1	conceptual	conceptual	ADJ
ajfa-12229	143	2	framework	framework	NOUN
ajfa-12229	143	3	3	3	NUM
ajfa-12229	143	4	.	.	PUNCT
ajfa-12229	143	5	methodology	methodology	NOUN
ajfa-12229	143	6	the	the	DET
ajfa-12229	143	7	study	study	NOUN
ajfa-12229	143	8	focused	focus	VERB
ajfa-12229	143	9	to	to	PART
ajfa-12229	143	10	examine	examine	VERB
ajfa-12229	143	11	the	the	DET
ajfa-12229	143	12	relationship	relationship	NOUN
ajfa-12229	143	13	between	between	ADP
ajfa-12229	143	14	use	use	NOUN
ajfa-12229	143	15	of	of	ADP
ajfa-12229	143	16	investment	investment	NOUN
ajfa-12229	143	17	appraisal	appraisal	NOUN
ajfa-12229	143	18	practices	practice	NOUN
ajfa-12229	143	19	and	and	CCONJ
ajfa-12229	143	20	effectiveness	effectiveness	NOUN
ajfa-12229	143	21	of	of	ADP
ajfa-12229	143	22	investment	investment	NOUN
ajfa-12229	143	23	decision	decision	NOUN
ajfa-12229	143	24	making	make	VERB
ajfa-12229	143	25	in	in	ADP
ajfa-12229	143	26	listed	list	VERB
ajfa-12229	143	27	manufacturing	manufacturing	NOUN
ajfa-12229	143	28	companies	company	NOUN
ajfa-12229	143	29	in	in	ADP
ajfa-12229	143	30	sri	sri	PROPN
ajfa-12229	143	31	lanka	lanka	PROPN
ajfa-12229	143	32	.	.	PUNCT
ajfa-12229	144	1	deductive	deductive	ADJ
ajfa-12229	144	2	approach	approach	NOUN
ajfa-12229	144	3	was	be	AUX
ajfa-12229	144	4	chosen	choose	VERB
ajfa-12229	144	5	for	for	ADP
ajfa-12229	144	6	this	this	DET
ajfa-12229	144	7	study	study	NOUN
ajfa-12229	144	8	because	because	SCONJ
ajfa-12229	144	9	it	it	PRON
ajfa-12229	144	10	best	well	ADV
ajfa-12229	144	11	suited	suited	ADJ
ajfa-12229	144	12	as	as	SCONJ
ajfa-12229	144	13	it	it	PRON
ajfa-12229	144	14	was	be	AUX
ajfa-12229	144	15	exploratory	exploratory	ADJ
ajfa-12229	144	16	and	and	CCONJ
ajfa-12229	144	17	gave	give	VERB
ajfa-12229	144	18	the	the	DET
ajfa-12229	144	19	researcher	researcher	NOUN
ajfa-12229	144	20	an	an	DET
ajfa-12229	144	21	opportunity	opportunity	NOUN
ajfa-12229	144	22	collect	collect	VERB
ajfa-12229	144	23	the	the	DET
ajfa-12229	144	24	relevant	relevant	ADJ
ajfa-12229	144	25	data	datum	NOUN
ajfa-12229	144	26	to	to	PART
ajfa-12229	144	27	meet	meet	VERB
ajfa-12229	144	28	the	the	DET
ajfa-12229	144	29	objectives	objective	NOUN
ajfa-12229	144	30	of	of	ADP
ajfa-12229	144	31	the	the	DET
ajfa-12229	144	32	study	study	NOUN
ajfa-12229	144	33	.	.	PUNCT
ajfa-12229	145	1	there	there	PRON
ajfa-12229	145	2	are	be	VERB
ajfa-12229	145	3	295	295	NUM
ajfa-12229	145	4	companies	company	NOUN
ajfa-12229	145	5	listed	list	VERB
ajfa-12229	145	6	on	on	ADP
ajfa-12229	145	7	colombo	colombo	NOUN
ajfa-12229	145	8	stock	stock	NOUN
ajfa-12229	145	9	exchange	exchange	NOUN
ajfa-12229	145	10	representing	represent	VERB
ajfa-12229	145	11	20	20	NUM
ajfa-12229	145	12	business	business	NOUN
ajfa-12229	145	13	sectors	sector	NOUN
ajfa-12229	145	14	.	.	PUNCT
ajfa-12229	146	1	from	from	ADP
ajfa-12229	146	2	the	the	DET
ajfa-12229	146	3	20	20	NUM
ajfa-12229	146	4	business	business	NOUN
ajfa-12229	146	5	sectors	sector	NOUN
ajfa-12229	146	6	,	,	PUNCT
ajfa-12229	146	7	the	the	DET
ajfa-12229	146	8	manufacturing	manufacturing	NOUN
ajfa-12229	146	9	sector	sector	NOUN
ajfa-12229	146	10	was	be	AUX
ajfa-12229	146	11	selected	select	VERB
ajfa-12229	146	12	for	for	ADP
ajfa-12229	146	13	this	this	DET
ajfa-12229	146	14	study	study	NOUN
ajfa-12229	146	15	as	as	SCONJ
ajfa-12229	146	16	it	it	PRON
ajfa-12229	146	17	gives	give	VERB
ajfa-12229	146	18	the	the	DET
ajfa-12229	146	19	much	much	ADJ
ajfa-12229	146	20	contribution	contribution	NOUN
ajfa-12229	146	21	to	to	ADP
ajfa-12229	146	22	the	the	DET
ajfa-12229	146	23	gpd	gpd	NOUN
ajfa-12229	146	24	than	than	ADP
ajfa-12229	146	25	other	other	ADJ
ajfa-12229	146	26	sectors	sector	NOUN
ajfa-12229	146	27	.	.	PUNCT
ajfa-12229	147	1	population	population	NOUN
ajfa-12229	147	2	consisted	consist	VERB
ajfa-12229	147	3	of	of	ADP
ajfa-12229	147	4	the	the	DET
ajfa-12229	147	5	40	40	NUM
ajfa-12229	147	6	manufacturing	manufacturing	NOUN
ajfa-12229	147	7	companies	company	NOUN
ajfa-12229	147	8	listed	list	VERB
ajfa-12229	147	9	on	on	ADP
ajfa-12229	147	10	the	the	DET
ajfa-12229	147	11	colombo	colombo	NOUN
ajfa-12229	147	12	stock	stock	NOUN
ajfa-12229	147	13	exchange	exchange	NOUN
ajfa-12229	147	14	.	.	PUNCT
ajfa-12229	148	1	20	20	NUM
ajfa-12229	148	2	manufacturing	manufacturing	NOUN
ajfa-12229	148	3	companies	company	NOUN
ajfa-12229	148	4	were	be	AUX
ajfa-12229	148	5	randomly	randomly	ADV
ajfa-12229	148	6	selected	select	VERB
ajfa-12229	148	7	as	as	ADP
ajfa-12229	148	8	a	a	DET
ajfa-12229	148	9	sample	sample	NOUN
ajfa-12229	148	10	from	from	ADP
ajfa-12229	148	11	the	the	DET
ajfa-12229	148	12	population	population	NOUN
ajfa-12229	148	13	of	of	ADP
ajfa-12229	148	14	40	40	NUM
ajfa-12229	148	15	listed	list	VERB
ajfa-12229	148	16	manufacturing	manufacturing	NOUN
ajfa-12229	148	17	companies	company	NOUN
ajfa-12229	148	18	.	.	PUNCT
ajfa-12229	149	1	the	the	DET
ajfa-12229	149	2	field	field	NOUN
ajfa-12229	149	3	survey	survey	NOUN
ajfa-12229	149	4	was	be	AUX
ajfa-12229	149	5	used	use	VERB
ajfa-12229	149	6	to	to	PART
ajfa-12229	149	7	collect	collect	VERB
ajfa-12229	149	8	the	the	DET
ajfa-12229	149	9	data	datum	NOUN
ajfa-12229	149	10	from	from	ADP
ajfa-12229	149	11	january	january	PROPN
ajfa-12229	149	12	to	to	ADP
ajfa-12229	149	13	march	march	NOUN
ajfa-12229	149	14	and	and	CCONJ
ajfa-12229	149	15	questionnaire	questionnaire	NOUN
ajfa-12229	149	16	was	be	AUX
ajfa-12229	149	17	used	use	VERB
ajfa-12229	149	18	as	as	ADP
ajfa-12229	149	19	a	a	DET
ajfa-12229	149	20	survey	survey	NOUN
ajfa-12229	149	21	instrument	instrument	NOUN
ajfa-12229	149	22	.	.	PUNCT
ajfa-12229	150	1	3.1	3.1	NUM
ajfa-12229	150	2	data	datum	NOUN
ajfa-12229	150	3	collection	collection	NOUN
ajfa-12229	150	4	20	20	NUM
ajfa-12229	150	5	listed	list	VERB
ajfa-12229	150	6	manufacturing	manufacturing	NOUN
ajfa-12229	150	7	companies	company	NOUN
ajfa-12229	150	8	in	in	ADP
ajfa-12229	150	9	sri	sri	PROPN
ajfa-12229	150	10	lanka	lanka	PROPN
ajfa-12229	150	11	have	have	AUX
ajfa-12229	150	12	been	be	AUX
ajfa-12229	150	13	randomly	randomly	ADV
ajfa-12229	150	14	selected	select	VERB
ajfa-12229	150	15	and	and	CCONJ
ajfa-12229	150	16	self	self	NOUN
ajfa-12229	150	17	-	-	PUNCT
ajfa-12229	150	18	reported	report	VERB
ajfa-12229	150	19	questionnaire	questionnaire	NOUN
ajfa-12229	150	20	has	have	AUX
ajfa-12229	150	21	been	be	AUX
ajfa-12229	150	22	administered	administer	VERB
ajfa-12229	150	23	to	to	PART
ajfa-12229	150	24	gather	gather	VERB
ajfa-12229	150	25	data	datum	NOUN
ajfa-12229	150	26	.	.	PUNCT
ajfa-12229	151	1	the	the	DET
ajfa-12229	151	2	questionnaire	questionnaire	NOUN
ajfa-12229	151	3	adopted	adopt	VERB
ajfa-12229	151	4	has	have	AUX
ajfa-12229	151	5	been	be	AUX
ajfa-12229	151	6	originally	originally	ADV
ajfa-12229	151	7	used	use	VERB
ajfa-12229	151	8	and	and	CCONJ
ajfa-12229	151	9	developed	develop	VERB
ajfa-12229	151	10	in	in	ADP
ajfa-12229	151	11	pervious	pervious	ADJ
ajfa-12229	151	12	seminal	seminal	ADJ
ajfa-12229	151	13	studies	study	NOUN
ajfa-12229	151	14	(	(	PUNCT
ajfa-12229	151	15	verma	verma	PROPN
ajfa-12229	151	16	et	et	PROPN
ajfa-12229	151	17	al	al	PROPN
ajfa-12229	151	18	.	.	PROPN
ajfa-12229	151	19	,	,	PUNCT
ajfa-12229	151	20	2009	2009	NUM
ajfa-12229	151	21	;	;	PUNCT
ajfa-12229	151	22	graham	graham	PROPN
ajfa-12229	151	23	&	&	CCONJ
ajfa-12229	151	24	harvey	harvey	PROPN
ajfa-12229	151	25	,	,	PUNCT
ajfa-12229	151	26	2001	2001	NUM
ajfa-12229	151	27	)	)	PUNCT
ajfa-12229	151	28	.	.	PUNCT
ajfa-12229	152	1	there	there	PRON
ajfa-12229	152	2	are	be	VERB
ajfa-12229	152	3	some	some	DET
ajfa-12229	152	4	modifications	modification	NOUN
ajfa-12229	152	5	have	have	AUX
ajfa-12229	152	6	been	be	AUX
ajfa-12229	152	7	done	do	VERB
ajfa-12229	152	8	on	on	ADP
ajfa-12229	152	9	questionnaire	questionnaire	NOUN
ajfa-12229	152	10	based	base	VERB
ajfa-12229	152	11	on	on	ADP
ajfa-12229	152	12	the	the	DET
ajfa-12229	152	13	sri	sri	PROPN
ajfa-12229	152	14	lankan	lankan	PROPN
ajfa-12229	152	15	context	context	NOUN
ajfa-12229	152	16	.	.	PUNCT
ajfa-12229	153	1	the	the	DET
ajfa-12229	153	2	structured	structured	ADJ
ajfa-12229	153	3	questionnaire	questionnaire	NOUN
ajfa-12229	153	4	includes	include	VERB
ajfa-12229	153	5	closed	close	VERB
ajfa-12229	153	6	ended	end	VERB
ajfa-12229	153	7	questions	question	NOUN
ajfa-12229	153	8	inquiring	inquire	VERB
ajfa-12229	153	9	the	the	DET
ajfa-12229	153	10	investment	investment	NOUN
ajfa-12229	153	11	appraisal	appraisal	NOUN
ajfa-12229	153	12	practices	practice	NOUN
ajfa-12229	153	13	investment	investment	NOUN
ajfa-12229	153	14	appraisal	appraisal	NOUN
ajfa-12229	153	15	techniques	technique	NOUN
ajfa-12229	153	16	(	(	PUNCT
ajfa-12229	153	17	dcf	dcf	PROPN
ajfa-12229	153	18	&	&	CCONJ
ajfa-12229	153	19	ndcf	ndcf	PROPN
ajfa-12229	153	20	)	)	PUNCT
ajfa-12229	153	21	risk	risk	NOUN
ajfa-12229	153	22	analysis	analysis	NOUN
ajfa-12229	153	23	effectiveness	effectiveness	NOUN
ajfa-12229	153	24	of	of	ADP
ajfa-12229	153	25	investment	investment	NOUN
ajfa-12229	153	26	decisions	decision	NOUN
ajfa-12229	153	27	control	control	VERB
ajfa-12229	153	28	variable	variable	ADJ
ajfa-12229	153	29	firm	firm	ADJ
ajfa-12229	153	30	size	size	NOUN
ajfa-12229	153	31	asian	asian	ADJ
ajfa-12229	153	32	journal	journal	NOUN
ajfa-12229	153	33	of	of	ADP
ajfa-12229	153	34	finance	finance	PROPN
ajfa-12229	153	35	&	&	CCONJ
ajfa-12229	153	36	accounting	accounting	PROPN
ajfa-12229	153	37	issn	issn	PROPN
ajfa-12229	153	38	1946	1946	NUM
ajfa-12229	153	39	-	-	PUNCT
ajfa-12229	153	40	052x	052x	PROPN
ajfa-12229	153	41	2017	2017	NUM
ajfa-12229	153	42	,	,	PUNCT
ajfa-12229	153	43	vol	vol	NOUN
ajfa-12229	153	44	.	.	NOUN
ajfa-12229	153	45	9	9	NUM
ajfa-12229	153	46	,	,	PUNCT
ajfa-12229	153	47	no	no	NOUN
ajfa-12229	153	48	.	.	NOUN
ajfa-12229	153	49	2	2	NUM
ajfa-12229	153	50	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	153	51	295	295	NUM
ajfa-12229	153	52	size	size	NOUN
ajfa-12229	153	53	of	of	ADP
ajfa-12229	153	54	capital	capital	NOUN
ajfa-12229	153	55	budgeting	budgeting	NOUN
ajfa-12229	153	56	,	,	PUNCT
ajfa-12229	153	57	educational	educational	ADJ
ajfa-12229	153	58	qualification	qualification	NOUN
ajfa-12229	153	59	and	and	CCONJ
ajfa-12229	153	60	experience	experience	NOUN
ajfa-12229	153	61	of	of	ADP
ajfa-12229	153	62	the	the	DET
ajfa-12229	153	63	people	people	NOUN
ajfa-12229	153	64	who	who	PRON
ajfa-12229	153	65	responded	respond	VERB
ajfa-12229	153	66	to	to	ADP
ajfa-12229	153	67	the	the	DET
ajfa-12229	153	68	survey	survey	NOUN
ajfa-12229	153	69	and	and	CCONJ
ajfa-12229	153	70	investment	investment	NOUN
ajfa-12229	153	71	appraisal	appraisal	NOUN
ajfa-12229	153	72	techniques	technique	NOUN
ajfa-12229	153	73	and	and	CCONJ
ajfa-12229	153	74	risk	risk	NOUN
ajfa-12229	153	75	analysis	analysis	NOUN
ajfa-12229	153	76	techniques	technique	NOUN
ajfa-12229	153	77	were	be	AUX
ajfa-12229	153	78	on	on	ADP
ajfa-12229	153	79	the	the	DET
ajfa-12229	153	80	likert	likert	ADJ
ajfa-12229	153	81	scale	scale	NOUN
ajfa-12229	153	82	of	of	ADP
ajfa-12229	153	83	1	1	NUM
ajfa-12229	153	84	to	to	PART
ajfa-12229	153	85	5	5	NUM
ajfa-12229	153	86	.	.	PUNCT
ajfa-12229	153	87	effectiveness	effectiveness	NOUN
ajfa-12229	153	88	of	of	ADP
ajfa-12229	153	89	investment	investment	NOUN
ajfa-12229	153	90	decision	decision	NOUN
ajfa-12229	153	91	was	be	AUX
ajfa-12229	153	92	measured	measure	VERB
ajfa-12229	153	93	by	by	ADP
ajfa-12229	153	94	perceived	perceive	VERB
ajfa-12229	153	95	performance	performance	NOUN
ajfa-12229	153	96	of	of	ADP
ajfa-12229	153	97	chief	chief	ADJ
ajfa-12229	153	98	financial	financial	ADJ
ajfa-12229	153	99	officers	officer	NOUN
ajfa-12229	153	100	(	(	PUNCT
ajfa-12229	153	101	cfos	cfos	PROPN
ajfa-12229	153	102	)	)	PUNCT
ajfa-12229	153	103	on	on	ADP
ajfa-12229	153	104	the	the	DET
ajfa-12229	153	105	investment	investment	NOUN
ajfa-12229	153	106	decision	decision	NOUN
ajfa-12229	153	107	.	.	PUNCT
ajfa-12229	154	1	questions	question	NOUN
ajfa-12229	154	2	on	on	ADP
ajfa-12229	154	3	effectiveness	effectiveness	NOUN
ajfa-12229	154	4	of	of	ADP
ajfa-12229	154	5	investment	investment	NOUN
ajfa-12229	154	6	decision	decision	NOUN
ajfa-12229	154	7	were	be	AUX
ajfa-12229	154	8	developed	develop	VERB
ajfa-12229	154	9	based	base	VERB
ajfa-12229	154	10	on	on	ADP
ajfa-12229	154	11	the	the	DET
ajfa-12229	154	12	previous	previous	ADJ
ajfa-12229	154	13	studies	study	NOUN
ajfa-12229	154	14	of	of	ADP
ajfa-12229	154	15	verbeeten	verbeeten	NOUN
ajfa-12229	154	16	(	(	PUNCT
ajfa-12229	154	17	2006	2006	NUM
ajfa-12229	154	18	)	)	PUNCT
ajfa-12229	154	19	and	and	CCONJ
ajfa-12229	154	20	pike	pike	NOUN
ajfa-12229	154	21	(	(	PUNCT
ajfa-12229	154	22	1988	1988	NUM
ajfa-12229	154	23	)	)	PUNCT
ajfa-12229	154	24	then	then	ADV
ajfa-12229	154	25	questionnaire	questionnaire	NOUN
ajfa-12229	154	26	was	be	AUX
ajfa-12229	154	27	modified	modify	VERB
ajfa-12229	154	28	based	base	VERB
ajfa-12229	154	29	on	on	ADP
ajfa-12229	154	30	the	the	DET
ajfa-12229	154	31	sri	sri	PROPN
ajfa-12229	154	32	lankan	lankan	PROPN
ajfa-12229	154	33	context	context	NOUN
ajfa-12229	154	34	and	and	CCONJ
ajfa-12229	154	35	used	use	VERB
ajfa-12229	154	36	likert	likert	ADJ
ajfa-12229	154	37	scale	scale	NOUN
ajfa-12229	154	38	of	of	ADP
ajfa-12229	154	39	1	1	NUM
ajfa-12229	154	40	to	to	PART
ajfa-12229	154	41	5	5	NUM
ajfa-12229	154	42	.	.	PUNCT
ajfa-12229	154	43	firm	firm	ADJ
ajfa-12229	154	44	size	size	NOUN
ajfa-12229	154	45	was	be	AUX
ajfa-12229	154	46	considered	consider	VERB
ajfa-12229	154	47	as	as	ADP
ajfa-12229	154	48	control	control	NOUN
ajfa-12229	154	49	variable	variable	NOUN
ajfa-12229	154	50	as	as	SCONJ
ajfa-12229	154	51	suggested	suggest	VERB
ajfa-12229	154	52	from	from	ADP
ajfa-12229	154	53	previous	previous	ADJ
ajfa-12229	154	54	studies	study	NOUN
ajfa-12229	154	55	that	that	SCONJ
ajfa-12229	154	56	if	if	SCONJ
ajfa-12229	154	57	the	the	DET
ajfa-12229	154	58	firm	firm	ADJ
ajfa-12229	154	59	size	size	NOUN
ajfa-12229	154	60	is	be	AUX
ajfa-12229	154	61	high	high	ADJ
ajfa-12229	154	62	,	,	PUNCT
ajfa-12229	154	63	company	company	NOUN
ajfa-12229	154	64	can	can	AUX
ajfa-12229	154	65	employ	employ	VERB
ajfa-12229	154	66	the	the	DET
ajfa-12229	154	67	staff	staff	NOUN
ajfa-12229	154	68	to	to	PART
ajfa-12229	154	69	evaluate	evaluate	VERB
ajfa-12229	154	70	the	the	DET
ajfa-12229	154	71	investment	investment	NOUN
ajfa-12229	154	72	projects	project	NOUN
ajfa-12229	154	73	and	and	CCONJ
ajfa-12229	154	74	make	make	VERB
ajfa-12229	154	75	effective	effective	ADJ
ajfa-12229	154	76	investment	investment	NOUN
ajfa-12229	154	77	decision	decision	NOUN
ajfa-12229	154	78	(	(	PUNCT
ajfa-12229	154	79	verbeeten,2006	verbeeten,2006	ADJ
ajfa-12229	154	80	)	)	PUNCT
ajfa-12229	154	81	.	.	PUNCT
ajfa-12229	155	1	total	total	ADJ
ajfa-12229	155	2	assets	asset	NOUN
ajfa-12229	155	3	of	of	ADP
ajfa-12229	155	4	the	the	DET
ajfa-12229	155	5	companies	company	NOUN
ajfa-12229	155	6	were	be	AUX
ajfa-12229	155	7	considered	consider	VERB
ajfa-12229	155	8	as	as	ADP
ajfa-12229	155	9	size	size	NOUN
ajfa-12229	155	10	of	of	ADP
ajfa-12229	155	11	the	the	DET
ajfa-12229	155	12	firms	firm	NOUN
ajfa-12229	155	13	and	and	CCONJ
ajfa-12229	155	14	which	which	PRON
ajfa-12229	155	15	were	be	AUX
ajfa-12229	155	16	collected	collect	VERB
ajfa-12229	155	17	from	from	ADP
ajfa-12229	155	18	annual	annual	ADJ
ajfa-12229	155	19	reports	report	NOUN
ajfa-12229	155	20	of	of	ADP
ajfa-12229	155	21	the	the	DET
ajfa-12229	155	22	respective	respective	ADJ
ajfa-12229	155	23	companies	company	NOUN
ajfa-12229	155	24	.	.	PUNCT
ajfa-12229	156	1	one	one	NUM
ajfa-12229	156	2	of	of	ADP
ajfa-12229	156	3	the	the	DET
ajfa-12229	156	4	researchers	researcher	NOUN
ajfa-12229	156	5	visited	visit	VERB
ajfa-12229	156	6	to	to	ADP
ajfa-12229	156	7	20	20	NUM
ajfa-12229	156	8	listed	list	VERB
ajfa-12229	156	9	manufacturing	manufacturing	NOUN
ajfa-12229	156	10	companies	company	NOUN
ajfa-12229	156	11	by	by	ADP
ajfa-12229	156	12	getting	get	VERB
ajfa-12229	156	13	appointment	appointment	NOUN
ajfa-12229	156	14	and	and	CCONJ
ajfa-12229	156	15	collected	collect	VERB
ajfa-12229	156	16	the	the	DET
ajfa-12229	156	17	data	datum	NOUN
ajfa-12229	156	18	by	by	ADP
ajfa-12229	156	19	issuing	issue	VERB
ajfa-12229	156	20	questionnaire	questionnaire	NOUN
ajfa-12229	156	21	to	to	ADP
ajfa-12229	156	22	the	the	DET
ajfa-12229	156	23	cfos	cfos	PROPN
ajfa-12229	156	24	/	/	SYM
ajfa-12229	156	25	finance	finance	PROPN
ajfa-12229	156	26	managers/	managers/	NUM
ajfa-12229	156	27	management	management	NOUN
ajfa-12229	156	28	accountants/	accountants/	NUM
ajfa-12229	156	29	budget	budget	NOUN
ajfa-12229	156	30	controllers	controller	NOUN
ajfa-12229	156	31	of	of	ADP
ajfa-12229	156	32	the	the	DET
ajfa-12229	156	33	companies	company	NOUN
ajfa-12229	156	34	.	.	PUNCT
ajfa-12229	157	1	a	a	DET
ajfa-12229	157	2	reliability	reliability	NOUN
ajfa-12229	157	3	analysis	analysis	NOUN
ajfa-12229	157	4	of	of	ADP
ajfa-12229	157	5	the	the	DET
ajfa-12229	157	6	item	item	NOUN
ajfa-12229	157	7	-	-	PUNCT
ajfa-12229	157	8	scales	scale	NOUN
ajfa-12229	157	9	was	be	AUX
ajfa-12229	157	10	performed	perform	VERB
ajfa-12229	157	11	using	use	VERB
ajfa-12229	157	12	spss	spss	PROPN
ajfa-12229	157	13	.	.	PUNCT
ajfa-12229	158	1	cronbach	cronbach	PROPN
ajfa-12229	158	2	’s	’s	PART
ajfa-12229	158	3	alpha	alpha	NOUN
ajfa-12229	158	4	(	(	PUNCT
ajfa-12229	158	5	α	α	NOUN
ajfa-12229	158	6	)	)	PUNCT
ajfa-12229	158	7	values	value	NOUN
ajfa-12229	158	8	were	be	AUX
ajfa-12229	158	9	assessed	assess	VERB
ajfa-12229	158	10	for	for	ADP
ajfa-12229	158	11	each	each	DET
ajfa-12229	158	12	variable	variable	NOUN
ajfa-12229	158	13	with	with	ADP
ajfa-12229	158	14	item	item	NOUN
ajfa-12229	158	15	-	-	PUNCT
ajfa-12229	158	16	scales	scale	NOUN
ajfa-12229	158	17	.	.	PUNCT
ajfa-12229	159	1	the	the	DET
ajfa-12229	159	2	reliability	reliability	NOUN
ajfa-12229	159	3	of	of	ADP
ajfa-12229	159	4	the	the	DET
ajfa-12229	159	5	measures	measure	NOUN
ajfa-12229	159	6	was	be	AUX
ajfa-12229	159	7	well	well	ADV
ajfa-12229	159	8	above	above	ADP
ajfa-12229	159	9	the	the	DET
ajfa-12229	159	10	minimum	minimum	ADJ
ajfa-12229	159	11	threshold	threshold	NOUN
ajfa-12229	159	12	of	of	ADP
ajfa-12229	159	13	0.60	0.60	NUM
ajfa-12229	159	14	in	in	ADP
ajfa-12229	159	15	every	every	DET
ajfa-12229	159	16	case	case	NOUN
ajfa-12229	159	17	(	(	PUNCT
ajfa-12229	159	18	gliner	gliner	NOUN
ajfa-12229	159	19	and	and	CCONJ
ajfa-12229	159	20	morgan	morgan	PROPN
ajfa-12229	159	21	,	,	PUNCT
ajfa-12229	159	22	2000	2000	NUM
ajfa-12229	159	23	)	)	PUNCT
ajfa-12229	159	24	.	.	PUNCT
ajfa-12229	160	1	thus	thus	ADV
ajfa-12229	160	2	,	,	PUNCT
ajfa-12229	160	3	it	it	PRON
ajfa-12229	160	4	can	can	AUX
ajfa-12229	160	5	be	be	AUX
ajfa-12229	160	6	concluded	conclude	VERB
ajfa-12229	160	7	that	that	SCONJ
ajfa-12229	160	8	all	all	PRON
ajfa-12229	160	9	of	of	ADP
ajfa-12229	160	10	the	the	DET
ajfa-12229	160	11	measures	measure	NOUN
ajfa-12229	160	12	were	be	AUX
ajfa-12229	160	13	generally	generally	ADV
ajfa-12229	160	14	reliable	reliable	ADJ
ajfa-12229	160	15	.	.	PUNCT
ajfa-12229	161	1	4	4	X
ajfa-12229	161	2	.	.	X
ajfa-12229	161	3	data	datum	NOUN
ajfa-12229	161	4	analysis	analysis	NOUN
ajfa-12229	161	5	4.1	4.1	NUM
ajfa-12229	161	6	descriptive	descriptive	ADJ
ajfa-12229	161	7	statistics	statistic	NOUN
ajfa-12229	161	8	on	on	ADP
ajfa-12229	161	9	demographic	demographic	ADJ
ajfa-12229	161	10	characteristics	characteristic	NOUN
ajfa-12229	161	11	table	table	NOUN
ajfa-12229	161	12	1	1	NUM
ajfa-12229	161	13	shows	show	VERB
ajfa-12229	161	14	the	the	DET
ajfa-12229	161	15	demographical	demographical	ADJ
ajfa-12229	161	16	characteristics	characteristic	NOUN
ajfa-12229	161	17	of	of	ADP
ajfa-12229	161	18	the	the	DET
ajfa-12229	161	19	respondents	respondent	NOUN
ajfa-12229	161	20	;	;	PUNCT
ajfa-12229	161	21	it	it	PRON
ajfa-12229	161	22	shows	show	VERB
ajfa-12229	161	23	the	the	DET
ajfa-12229	161	24	age	age	NOUN
ajfa-12229	161	25	of	of	ADP
ajfa-12229	161	26	the	the	DET
ajfa-12229	161	27	company	company	NOUN
ajfa-12229	161	28	,	,	PUNCT
ajfa-12229	161	29	planning	plan	VERB
ajfa-12229	161	30	horizon	horizon	NOUN
ajfa-12229	161	31	of	of	ADP
ajfa-12229	161	32	the	the	DET
ajfa-12229	161	33	capital	capital	NOUN
ajfa-12229	161	34	budget	budget	NOUN
ajfa-12229	161	35	,	,	PUNCT
ajfa-12229	161	36	size	size	NOUN
ajfa-12229	161	37	of	of	ADP
ajfa-12229	161	38	capital	capital	NOUN
ajfa-12229	161	39	budgeting	budgeting	NOUN
ajfa-12229	161	40	,	,	PUNCT
ajfa-12229	161	41	educational	educational	ADJ
ajfa-12229	161	42	qualification	qualification	NOUN
ajfa-12229	161	43	and	and	CCONJ
ajfa-12229	161	44	the	the	DET
ajfa-12229	161	45	experience	experience	NOUN
ajfa-12229	161	46	of	of	ADP
ajfa-12229	161	47	the	the	DET
ajfa-12229	161	48	cfo	cfo	NOUN
ajfa-12229	161	49	who	who	PRON
ajfa-12229	161	50	responded	respond	VERB
ajfa-12229	161	51	to	to	ADP
ajfa-12229	161	52	the	the	DET
ajfa-12229	161	53	questions	question	NOUN
ajfa-12229	161	54	of	of	ADP
ajfa-12229	161	55	the	the	DET
ajfa-12229	161	56	questionnaire	questionnaire	NOUN
ajfa-12229	161	57	.	.	PUNCT
ajfa-12229	162	1	the	the	DET
ajfa-12229	162	2	table	table	NOUN
ajfa-12229	162	3	shows	show	VERB
ajfa-12229	162	4	the	the	DET
ajfa-12229	162	5	frequency	frequency	NOUN
ajfa-12229	162	6	,	,	PUNCT
ajfa-12229	162	7	the	the	DET
ajfa-12229	162	8	percentage	percentage	NOUN
ajfa-12229	162	9	and	and	CCONJ
ajfa-12229	162	10	mean	mean	NOUN
ajfa-12229	162	11	of	of	ADP
ajfa-12229	162	12	each	each	DET
ajfa-12229	162	13	variable	variable	NOUN
ajfa-12229	162	14	as	as	SCONJ
ajfa-12229	162	15	follows	follow	VERB
ajfa-12229	162	16	.	.	PUNCT
ajfa-12229	163	1	asian	asian	ADJ
ajfa-12229	163	2	journal	journal	PROPN
ajfa-12229	163	3	of	of	ADP
ajfa-12229	163	4	finance	finance	PROPN
ajfa-12229	163	5	&	&	CCONJ
ajfa-12229	163	6	accounting	accounting	PROPN
ajfa-12229	163	7	issn	issn	PROPN
ajfa-12229	163	8	1946	1946	NUM
ajfa-12229	163	9	-	-	PUNCT
ajfa-12229	163	10	052x	052x	PROPN
ajfa-12229	163	11	2017	2017	NUM
ajfa-12229	163	12	,	,	PUNCT
ajfa-12229	163	13	vol	vol	NOUN
ajfa-12229	163	14	.	.	NOUN
ajfa-12229	163	15	9	9	NUM
ajfa-12229	163	16	,	,	PUNCT
ajfa-12229	163	17	no	no	NOUN
ajfa-12229	163	18	.	.	NOUN
ajfa-12229	163	19	2	2	NUM
ajfa-12229	163	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	163	21	296	296	NUM
ajfa-12229	163	22	table	table	NOUN
ajfa-12229	163	23	1	1	NUM
ajfa-12229	163	24	.	.	PUNCT
ajfa-12229	164	1	demographical	demographical	ADJ
ajfa-12229	164	2	characteristics	characteristic	NOUN
ajfa-12229	164	3	panels	panel	NOUN
ajfa-12229	164	4	frequency	frequency	NOUN
ajfa-12229	164	5	percent	percent	NOUN
ajfa-12229	164	6	panel	panel	NOUN
ajfa-12229	164	7	a	a	DET
ajfa-12229	164	8	age	age	NOUN
ajfa-12229	164	9	below	below	ADP
ajfa-12229	164	10	30	30	NUM
ajfa-12229	164	11	5	5	NUM
ajfa-12229	164	12	25.0	25.0	NUM
ajfa-12229	164	13	30	30	NUM
ajfa-12229	164	14	-	-	SYM
ajfa-12229	164	15	40	40	NUM
ajfa-12229	164	16	7	7	NUM
ajfa-12229	164	17	35.0	35.0	NUM
ajfa-12229	164	18	40	40	NUM
ajfa-12229	164	19	-	-	SYM
ajfa-12229	164	20	50	50	NUM
ajfa-12229	164	21	3	3	NUM
ajfa-12229	164	22	15.0	15.0	NUM
ajfa-12229	164	23	more	more	ADJ
ajfa-12229	164	24	than	than	ADP
ajfa-12229	164	25	50	50	NUM
ajfa-12229	164	26	5	5	NUM
ajfa-12229	164	27	25.0	25.0	NUM
ajfa-12229	164	28	total	total	NOUN
ajfa-12229	164	29	20	20	NUM
ajfa-12229	164	30	100.0	100.0	NUM
ajfa-12229	164	31	panel	panel	NOUN
ajfa-12229	164	32	b	b	PROPN
ajfa-12229	164	33	capital	capital	NOUN
ajfa-12229	164	34	budgeting	budgeting	NOUN
ajfa-12229	164	35	planning	planning	NOUN
ajfa-12229	164	36	horizon	horizon	NOUN
ajfa-12229	164	37	1	1	NUM
ajfa-12229	164	38	year	year	NOUN
ajfa-12229	164	39	ahead	ahead	ADV
ajfa-12229	164	40	9	9	NUM
ajfa-12229	164	41	45.0	45.0	NUM
ajfa-12229	164	42	2	2	NUM
ajfa-12229	164	43	years	year	NOUN
ajfa-12229	164	44	ahead	ahead	ADV
ajfa-12229	164	45	4	4	NUM
ajfa-12229	164	46	20.0	20.0	NUM
ajfa-12229	164	47	3	3	NUM
ajfa-12229	164	48	years	year	NOUN
ajfa-12229	164	49	ahead	ahead	ADV
ajfa-12229	164	50	2	2	NUM
ajfa-12229	164	51	10.0	10.0	NUM
ajfa-12229	164	52	4	4	NUM
ajfa-12229	164	53	years	year	NOUN
ajfa-12229	164	54	ahead	ahead	ADV
ajfa-12229	164	55	3	3	NUM
ajfa-12229	164	56	15.0	15.0	NUM
ajfa-12229	164	57	more	more	ADJ
ajfa-12229	164	58	than	than	ADP
ajfa-12229	164	59	4	4	NUM
ajfa-12229	164	60	years	year	NOUN
ajfa-12229	164	61	2	2	NUM
ajfa-12229	164	62	10.0	10.0	NUM
ajfa-12229	164	63	total	total	NOUN
ajfa-12229	164	64	20	20	NUM
ajfa-12229	164	65	100.0	100.0	NUM
ajfa-12229	164	66	panel	panel	NOUN
ajfa-12229	164	67	c	c	NOUN
ajfa-12229	164	68	size	size	NOUN
ajfa-12229	164	69	of	of	ADP
ajfa-12229	164	70	capital	capital	NOUN
ajfa-12229	164	71	budget	budget	NOUN
ajfa-12229	164	72	<	<	X
ajfa-12229	164	73	10	10	NUM
ajfa-12229	164	74	million	million	NUM
ajfa-12229	164	75	4	4	NUM
ajfa-12229	164	76	20.0	20.0	NUM
ajfa-12229	164	77	10	10	NUM
ajfa-12229	164	78	-	-	SYM
ajfa-12229	164	79	99	99	NUM
ajfa-12229	164	80	million	million	NUM
ajfa-12229	164	81	5	5	NUM
ajfa-12229	164	82	25.0	25.0	NUM
ajfa-12229	164	83	100	100	NUM
ajfa-12229	164	84	-	-	SYM
ajfa-12229	164	85	499	499	NUM
ajfa-12229	164	86	million	million	NUM
ajfa-12229	164	87	5	5	NUM
ajfa-12229	164	88	25.0	25.0	NUM
ajfa-12229	164	89	500	500	NUM
ajfa-12229	164	90	-	-	SYM
ajfa-12229	164	91	999	999	NUM
ajfa-12229	164	92	million	million	NUM
ajfa-12229	164	93	3	3	NUM
ajfa-12229	164	94	15.0	15.0	NUM
ajfa-12229	164	95	>	>	SYM
ajfa-12229	164	96	1	1	NUM
ajfa-12229	164	97	billion	billion	NUM
ajfa-12229	164	98	3	3	NUM
ajfa-12229	164	99	15.0	15.0	NUM
ajfa-12229	164	100	total	total	NOUN
ajfa-12229	164	101	20	20	NUM
ajfa-12229	164	102	100.0	100.0	NUM
ajfa-12229	164	103	panel	panel	NOUN
ajfa-12229	164	104	d	d	PROPN
ajfa-12229	164	105	respondents	respondent	NOUN
ajfa-12229	164	106	experience	experience	VERB
ajfa-12229	164	107	less	less	ADJ
ajfa-12229	164	108	than	than	ADP
ajfa-12229	164	109	5	5	NUM
ajfa-12229	164	110	years	year	NOUN
ajfa-12229	164	111	9	9	NUM
ajfa-12229	164	112	45.0	45.0	NUM
ajfa-12229	164	113	5	5	NUM
ajfa-12229	164	114	to	to	PART
ajfa-12229	164	115	10	10	NUM
ajfa-12229	164	116	years	year	NOUN
ajfa-12229	164	117	5	5	NUM
ajfa-12229	164	118	25.0	25.0	NUM
ajfa-12229	164	119	more	more	ADJ
ajfa-12229	164	120	than	than	ADP
ajfa-12229	164	121	10	10	NUM
ajfa-12229	164	122	years	year	NOUN
ajfa-12229	164	123	6	6	NUM
ajfa-12229	164	124	30.0	30.0	NUM
ajfa-12229	164	125	total	total	NOUN
ajfa-12229	164	126	20	20	NUM
ajfa-12229	164	127	100.0	100.0	NUM
ajfa-12229	164	128	panel	panel	NOUN
ajfa-12229	164	129	e	e	NOUN
ajfa-12229	164	130	education	education	NOUN
ajfa-12229	164	131	qualification	qualification	NOUN
ajfa-12229	164	132	of	of	ADP
ajfa-12229	164	133	respondents	respondent	NOUN
ajfa-12229	164	134	bachelor	bachelor	NOUN
ajfa-12229	164	135	degree	degree	NOUN
ajfa-12229	164	136	5	5	NUM
ajfa-12229	164	137	25.0	25.0	NUM
ajfa-12229	164	138	mba	mba	NOUN
ajfa-12229	164	139	6	6	NUM
ajfa-12229	164	140	30.0	30.0	NUM
ajfa-12229	164	141	professional	professional	ADJ
ajfa-12229	164	142	9	9	NUM
ajfa-12229	164	143	45.0	45.0	NUM
ajfa-12229	164	144	total	total	NOUN
ajfa-12229	164	145	20	20	NUM
ajfa-12229	164	146	100.0	100.0	NUM
ajfa-12229	164	147	source	source	NOUN
ajfa-12229	164	148	:	:	PUNCT
ajfa-12229	164	149	survey	survey	NOUN
ajfa-12229	164	150	data	data	PROPN
ajfa-12229	164	151	panel	panel	NOUN
ajfa-12229	164	152	a	a	DET
ajfa-12229	164	153	:	:	PUNCT
ajfa-12229	164	154	age	age	NOUN
ajfa-12229	164	155	the	the	DET
ajfa-12229	164	156	sampled	sample	VERB
ajfa-12229	164	157	manufacturing	manufacturing	NOUN
ajfa-12229	164	158	companies	company	NOUN
ajfa-12229	164	159	have	have	AUX
ajfa-12229	164	160	been	be	AUX
ajfa-12229	164	161	classified	classify	VERB
ajfa-12229	164	162	in	in	ADP
ajfa-12229	164	163	terms	term	NOUN
ajfa-12229	164	164	of	of	ADP
ajfa-12229	164	165	number	number	NOUN
ajfa-12229	164	166	of	of	ADP
ajfa-12229	164	167	years	year	NOUN
ajfa-12229	164	168	which	which	PRON
ajfa-12229	164	169	are	be	AUX
ajfa-12229	164	170	in	in	ADP
ajfa-12229	164	171	business	business	NOUN
ajfa-12229	164	172	.	.	PUNCT
ajfa-12229	165	1	number	number	NOUN
ajfa-12229	165	2	of	of	ADP
ajfa-12229	165	3	years	year	NOUN
ajfa-12229	165	4	has	have	AUX
ajfa-12229	165	5	been	be	AUX
ajfa-12229	165	6	categorized	categorize	VERB
ajfa-12229	165	7	into	into	ADP
ajfa-12229	165	8	four	four	NUM
ajfa-12229	165	9	groups	group	NOUN
ajfa-12229	165	10	which	which	PRON
ajfa-12229	165	11	are	be	AUX
ajfa-12229	165	12	presented	present	VERB
ajfa-12229	165	13	in	in	ADP
ajfa-12229	165	14	panel	panel	NOUN
ajfa-12229	165	15	a.	a.	NOUN
ajfa-12229	165	16	35	35	NUM
ajfa-12229	165	17	percent	percent	NOUN
ajfa-12229	165	18	of	of	ADP
ajfa-12229	165	19	the	the	DET
ajfa-12229	165	20	sample	sample	NOUN
ajfa-12229	165	21	companies	company	NOUN
ajfa-12229	165	22	have	have	AUX
ajfa-12229	165	23	been	be	AUX
ajfa-12229	165	24	in	in	ADP
ajfa-12229	165	25	business	business	NOUN
ajfa-12229	165	26	between	between	ADP
ajfa-12229	165	27	30	30	NUM
ajfa-12229	165	28	and	and	CCONJ
ajfa-12229	165	29	40	40	NUM
ajfa-12229	165	30	years	year	NOUN
ajfa-12229	165	31	(	(	PUNCT
ajfa-12229	165	32	n-7	n-7	PROPN
ajfa-12229	165	33	)	)	PUNCT
ajfa-12229	165	34	.	.	PUNCT
ajfa-12229	166	1	five	five	NUM
ajfa-12229	166	2	companies	company	NOUN
ajfa-12229	166	3	(	(	PUNCT
ajfa-12229	166	4	25	25	NUM
ajfa-12229	166	5	percent	percent	NOUN
ajfa-12229	166	6	)	)	PUNCT
ajfa-12229	166	7	have	have	VERB
ajfa-12229	166	8	less	less	ADJ
ajfa-12229	166	9	than	than	ADP
ajfa-12229	166	10	30	30	NUM
ajfa-12229	166	11	years	year	NOUN
ajfa-12229	166	12	in	in	ADP
ajfa-12229	166	13	business	business	NOUN
ajfa-12229	166	14	.	.	PUNCT
ajfa-12229	167	1	five	five	NUM
ajfa-12229	167	2	companies	company	NOUN
ajfa-12229	167	3	(	(	PUNCT
ajfa-12229	167	4	25	25	NUM
ajfa-12229	167	5	percent	percent	NOUN
ajfa-12229	167	6	)	)	PUNCT
ajfa-12229	167	7	have	have	VERB
ajfa-12229	167	8	more	more	ADJ
ajfa-12229	167	9	than	than	ADP
ajfa-12229	167	10	50	50	NUM
ajfa-12229	167	11	years	year	NOUN
ajfa-12229	167	12	in	in	ADP
ajfa-12229	167	13	business	business	NOUN
ajfa-12229	167	14	.	.	PUNCT
ajfa-12229	168	1	remaining	remain	VERB
ajfa-12229	168	2	companies	company	NOUN
ajfa-12229	168	3	reported	report	VERB
ajfa-12229	168	4	that	that	SCONJ
ajfa-12229	168	5	they	they	PRON
ajfa-12229	168	6	are	be	AUX
ajfa-12229	168	7	operating	operate	VERB
ajfa-12229	168	8	business	business	NOUN
ajfa-12229	168	9	between	between	ADP
ajfa-12229	168	10	40	40	NUM
ajfa-12229	168	11	and	and	CCONJ
ajfa-12229	168	12	50	50	NUM
ajfa-12229	168	13	years	year	NOUN
ajfa-12229	168	14	.	.	PUNCT
ajfa-12229	169	1	panel	panel	NOUN
ajfa-12229	169	2	b	b	X
ajfa-12229	169	3	:	:	PUNCT
ajfa-12229	169	4	capital	capital	NOUN
ajfa-12229	169	5	budgeting	budget	VERB
ajfa-12229	169	6	planning	planning	NOUN
ajfa-12229	169	7	horizon	horizon	NOUN
ajfa-12229	169	8	the	the	DET
ajfa-12229	169	9	sampled	sample	VERB
ajfa-12229	169	10	manufacturing	manufacturing	NOUN
ajfa-12229	169	11	companies	company	NOUN
ajfa-12229	169	12	have	have	AUX
ajfa-12229	169	13	been	be	AUX
ajfa-12229	169	14	classified	classify	VERB
ajfa-12229	169	15	in	in	ADP
ajfa-12229	169	16	terms	term	NOUN
ajfa-12229	169	17	of	of	ADP
ajfa-12229	169	18	capital	capital	NOUN
ajfa-12229	169	19	budgeting	budgeting	NOUN
ajfa-12229	169	20	planning	planning	NOUN
ajfa-12229	169	21	horizon	horizon	NOUN
ajfa-12229	169	22	.	.	PUNCT
ajfa-12229	170	1	number	number	NOUN
ajfa-12229	170	2	of	of	ADP
ajfa-12229	170	3	years	year	NOUN
ajfa-12229	170	4	has	have	AUX
ajfa-12229	170	5	been	be	AUX
ajfa-12229	170	6	categorized	categorize	VERB
ajfa-12229	170	7	into	into	ADP
ajfa-12229	170	8	five	five	NUM
ajfa-12229	170	9	groups	group	NOUN
ajfa-12229	170	10	which	which	PRON
ajfa-12229	170	11	are	be	AUX
ajfa-12229	170	12	presented	present	VERB
ajfa-12229	170	13	in	in	ADP
ajfa-12229	170	14	panel	panel	PROPN
ajfa-12229	170	15	b.	b.	PROPN
ajfa-12229	170	16	45	45	NUM
ajfa-12229	170	17	percent	percent	NOUN
ajfa-12229	170	18	of	of	ADP
ajfa-12229	170	19	the	the	DET
ajfa-12229	170	20	sample	sample	NOUN
ajfa-12229	170	21	companies	company	NOUN
ajfa-12229	170	22	involved	involve	VERB
ajfa-12229	170	23	with	with	ADP
ajfa-12229	170	24	the	the	DET
ajfa-12229	170	25	capital	capital	NOUN
ajfa-12229	170	26	budgeting	budget	VERB
ajfa-12229	170	27	1	1	NUM
ajfa-12229	170	28	year	year	NOUN
ajfa-12229	170	29	ahead	ahead	ADV
ajfa-12229	170	30	(	(	PUNCT
ajfa-12229	170	31	n-9	n-9	PROPN
ajfa-12229	170	32	)	)	PUNCT
ajfa-12229	170	33	.	.	PUNCT
ajfa-12229	171	1	four	four	NUM
ajfa-12229	171	2	companies	company	NOUN
ajfa-12229	171	3	(	(	PUNCT
ajfa-12229	171	4	20	20	NUM
ajfa-12229	171	5	percent	percent	NOUN
ajfa-12229	171	6	)	)	PUNCT
ajfa-12229	171	7	involved	involve	VERB
ajfa-12229	171	8	with	with	ADP
ajfa-12229	171	9	2	2	NUM
ajfa-12229	171	10	years	year	NOUN
ajfa-12229	171	11	ahead	ahead	ADV
ajfa-12229	171	12	.	.	PUNCT
ajfa-12229	172	1	three	three	NUM
ajfa-12229	172	2	companies	company	NOUN
ajfa-12229	172	3	(	(	PUNCT
ajfa-12229	172	4	15	15	NUM
ajfa-12229	172	5	asian	asian	ADJ
ajfa-12229	172	6	journal	journal	NOUN
ajfa-12229	172	7	of	of	ADP
ajfa-12229	172	8	finance	finance	PROPN
ajfa-12229	172	9	&	&	CCONJ
ajfa-12229	172	10	accounting	accounting	PROPN
ajfa-12229	172	11	issn	issn	PROPN
ajfa-12229	172	12	1946	1946	NUM
ajfa-12229	172	13	-	-	PUNCT
ajfa-12229	172	14	052x	052x	PROPN
ajfa-12229	172	15	2017	2017	NUM
ajfa-12229	172	16	,	,	PUNCT
ajfa-12229	172	17	vol	vol	NOUN
ajfa-12229	172	18	.	.	NOUN
ajfa-12229	172	19	9	9	NUM
ajfa-12229	172	20	,	,	PUNCT
ajfa-12229	172	21	no	no	INTJ
ajfa-12229	172	22	.	.	NOUN
ajfa-12229	172	23	2	2	NUM
ajfa-12229	172	24	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	172	25	297	297	NUM
ajfa-12229	172	26	percent	percent	NOUN
ajfa-12229	172	27	)	)	PUNCT
ajfa-12229	172	28	involved	involve	VERB
ajfa-12229	172	29	with	with	ADP
ajfa-12229	172	30	4	4	NUM
ajfa-12229	172	31	years	year	NOUN
ajfa-12229	172	32	ahead	ahead	ADV
ajfa-12229	172	33	.	.	PUNCT
ajfa-12229	173	1	remaining	remain	VERB
ajfa-12229	173	2	companies	company	NOUN
ajfa-12229	173	3	reported	report	VERB
ajfa-12229	173	4	that	that	SCONJ
ajfa-12229	173	5	same	same	ADJ
ajfa-12229	173	6	percentage	percentage	NOUN
ajfa-12229	173	7	they	they	PRON
ajfa-12229	173	8	involved	involve	VERB
ajfa-12229	173	9	capital	capital	NOUN
ajfa-12229	173	10	budgeting	budget	VERB
ajfa-12229	173	11	planning	planning	NOUN
ajfa-12229	173	12	horizon	horizon	NOUN
ajfa-12229	173	13	.	.	PUNCT
ajfa-12229	174	1	panel	panel	NOUN
ajfa-12229	174	2	c	c	NOUN
ajfa-12229	174	3	:	:	PUNCT
ajfa-12229	174	4	size	size	NOUN
ajfa-12229	174	5	of	of	ADP
ajfa-12229	174	6	capital	capital	NOUN
ajfa-12229	174	7	budgeting	budget	VERB
ajfa-12229	174	8	size	size	NOUN
ajfa-12229	174	9	of	of	ADP
ajfa-12229	174	10	the	the	DET
ajfa-12229	174	11	capital	capital	NOUN
ajfa-12229	174	12	budget	budget	NOUN
ajfa-12229	174	13	has	have	AUX
ajfa-12229	174	14	been	be	AUX
ajfa-12229	174	15	categorized	categorize	VERB
ajfa-12229	174	16	into	into	ADP
ajfa-12229	174	17	five	five	NUM
ajfa-12229	174	18	groups	group	NOUN
ajfa-12229	174	19	which	which	PRON
ajfa-12229	174	20	are	be	AUX
ajfa-12229	174	21	presented	present	VERB
ajfa-12229	174	22	in	in	ADP
ajfa-12229	174	23	panel	panel	NOUN
ajfa-12229	174	24	c.	c.	PROPN
ajfa-12229	174	25	the	the	DET
ajfa-12229	174	26	size	size	NOUN
ajfa-12229	174	27	generally	generally	ADV
ajfa-12229	174	28	takes	take	VERB
ajfa-12229	174	29	minimum	minimum	NOUN
ajfa-12229	174	30	of	of	ADP
ajfa-12229	174	31	ten	ten	NUM
ajfa-12229	174	32	million	million	NUM
ajfa-12229	174	33	and	and	CCONJ
ajfa-12229	174	34	a	a	DET
ajfa-12229	174	35	maximum	maximum	NOUN
ajfa-12229	174	36	of	of	ADP
ajfa-12229	174	37	more	more	ADJ
ajfa-12229	174	38	than	than	ADP
ajfa-12229	174	39	one	one	NUM
ajfa-12229	174	40	billion	billion	NUM
ajfa-12229	174	41	.	.	PUNCT
ajfa-12229	175	1	20	20	NUM
ajfa-12229	175	2	percent	percent	NOUN
ajfa-12229	175	3	of	of	ADP
ajfa-12229	175	4	companies	company	NOUN
ajfa-12229	175	5	’	'	PUNCT
ajfa-12229	175	6	size	size	NOUN
ajfa-12229	175	7	of	of	ADP
ajfa-12229	175	8	the	the	DET
ajfa-12229	175	9	capital	capital	NOUN
ajfa-12229	175	10	budget	budget	NOUN
ajfa-12229	175	11	is	be	AUX
ajfa-12229	175	12	less	less	ADJ
ajfa-12229	175	13	than	than	ADP
ajfa-12229	175	14	ten	ten	NUM
ajfa-12229	175	15	million	million	NUM
ajfa-12229	175	16	while	while	SCONJ
ajfa-12229	175	17	only	only	ADV
ajfa-12229	175	18	15	15	NUM
ajfa-12229	175	19	percent	percent	NOUN
ajfa-12229	175	20	represented	represent	VERB
ajfa-12229	175	21	for	for	ADP
ajfa-12229	175	22	more	more	ADJ
ajfa-12229	175	23	than	than	ADP
ajfa-12229	175	24	one	one	NUM
ajfa-12229	175	25	billion	billion	NUM
ajfa-12229	175	26	;	;	PUNCT
ajfa-12229	175	27	25	25	NUM
ajfa-12229	175	28	percent	percent	NOUN
ajfa-12229	175	29	of	of	ADP
ajfa-12229	175	30	companies	company	NOUN
ajfa-12229	175	31	’	'	PUNCT
ajfa-12229	175	32	capital	capital	NOUN
ajfa-12229	175	33	budget	budget	NOUN
ajfa-12229	175	34	is	be	AUX
ajfa-12229	175	35	between	between	ADP
ajfa-12229	175	36	10	10	NUM
ajfa-12229	175	37	and	and	CCONJ
ajfa-12229	175	38	99	99	NUM
ajfa-12229	175	39	million	million	NUM
ajfa-12229	175	40	.	.	PUNCT
ajfa-12229	176	1	five	five	NUM
ajfa-12229	176	2	companies	company	NOUN
ajfa-12229	176	3	(	(	PUNCT
ajfa-12229	176	4	25	25	NUM
ajfa-12229	176	5	percent	percent	NOUN
ajfa-12229	176	6	)	)	PUNCT
ajfa-12229	176	7	mentioned	mention	VERB
ajfa-12229	176	8	that	that	SCONJ
ajfa-12229	176	9	their	their	PRON
ajfa-12229	176	10	size	size	NOUN
ajfa-12229	176	11	of	of	ADP
ajfa-12229	176	12	the	the	DET
ajfa-12229	176	13	capital	capital	NOUN
ajfa-12229	176	14	budget	budget	NOUN
ajfa-12229	176	15	is	be	AUX
ajfa-12229	176	16	100	100	NUM
ajfa-12229	176	17	-	-	SYM
ajfa-12229	176	18	499	499	NUM
ajfa-12229	176	19	million	million	NUM
ajfa-12229	176	20	and	and	CCONJ
ajfa-12229	176	21	rest	rest	NOUN
ajfa-12229	176	22	of	of	ADP
ajfa-12229	176	23	the	the	DET
ajfa-12229	176	24	companies	company	NOUN
ajfa-12229	176	25	(	(	PUNCT
ajfa-12229	176	26	15	15	NUM
ajfa-12229	176	27	percent	percent	NOUN
ajfa-12229	176	28	)	)	PUNCT
ajfa-12229	176	29	falls	fall	VERB
ajfa-12229	176	30	between	between	ADP
ajfa-12229	176	31	500	500	NUM
ajfa-12229	176	32	and	and	CCONJ
ajfa-12229	176	33	999	999	NUM
ajfa-12229	176	34	million	million	NUM
ajfa-12229	176	35	.	.	PUNCT
ajfa-12229	177	1	panel	panel	NOUN
ajfa-12229	177	2	d	d	NOUN
ajfa-12229	177	3	:	:	PUNCT
ajfa-12229	177	4	respondents	respondent	NOUN
ajfa-12229	177	5	experience	experience	NOUN
ajfa-12229	177	6	experience	experience	NOUN
ajfa-12229	177	7	of	of	ADP
ajfa-12229	177	8	respondents	respondent	NOUN
ajfa-12229	177	9	has	have	AUX
ajfa-12229	177	10	been	be	AUX
ajfa-12229	177	11	classified	classify	VERB
ajfa-12229	177	12	into	into	ADP
ajfa-12229	177	13	three	three	NUM
ajfa-12229	177	14	groups	group	NOUN
ajfa-12229	177	15	in	in	ADP
ajfa-12229	177	16	terms	term	NOUN
ajfa-12229	177	17	of	of	ADP
ajfa-12229	177	18	number	number	NOUN
ajfa-12229	177	19	of	of	ADP
ajfa-12229	177	20	years	year	NOUN
ajfa-12229	177	21	they	they	PRON
ajfa-12229	177	22	worked	work	VERB
ajfa-12229	177	23	in	in	ADP
ajfa-12229	177	24	a	a	DET
ajfa-12229	177	25	particular	particular	ADJ
ajfa-12229	177	26	profession	profession	NOUN
ajfa-12229	177	27	.	.	PUNCT
ajfa-12229	178	1	45	45	NUM
ajfa-12229	178	2	percent	percent	NOUN
ajfa-12229	178	3	of	of	ADP
ajfa-12229	178	4	respondents	respondent	NOUN
ajfa-12229	178	5	are	be	AUX
ajfa-12229	178	6	having	have	VERB
ajfa-12229	178	7	less	less	ADJ
ajfa-12229	178	8	than	than	ADP
ajfa-12229	178	9	5	5	NUM
ajfa-12229	178	10	years	year	NOUN
ajfa-12229	178	11	of	of	ADP
ajfa-12229	178	12	experience	experience	NOUN
ajfa-12229	178	13	.	.	PUNCT
ajfa-12229	179	1	30	30	NUM
ajfa-12229	179	2	percent	percent	NOUN
ajfa-12229	179	3	of	of	ADP
ajfa-12229	179	4	respondents	respondent	NOUN
ajfa-12229	179	5	reported	report	VERB
ajfa-12229	179	6	that	that	SCONJ
ajfa-12229	179	7	they	they	PRON
ajfa-12229	179	8	have	have	VERB
ajfa-12229	179	9	experience	experience	NOUN
ajfa-12229	179	10	more	more	ADJ
ajfa-12229	179	11	than	than	ADP
ajfa-12229	179	12	10	10	NUM
ajfa-12229	179	13	years	year	NOUN
ajfa-12229	179	14	.	.	PUNCT
ajfa-12229	180	1	remaining	remain	VERB
ajfa-12229	180	2	respondents	respondent	NOUN
ajfa-12229	180	3	’	'	PUNCT
ajfa-12229	180	4	experience	experience	NOUN
ajfa-12229	180	5	observed	observe	VERB
ajfa-12229	180	6	between	between	ADP
ajfa-12229	180	7	5	5	NUM
ajfa-12229	180	8	to	to	PART
ajfa-12229	180	9	10	10	NUM
ajfa-12229	180	10	years	year	NOUN
ajfa-12229	180	11	.	.	PUNCT
ajfa-12229	181	1	results	result	NOUN
ajfa-12229	181	2	are	be	AUX
ajfa-12229	181	3	depicted	depict	VERB
ajfa-12229	181	4	in	in	ADP
ajfa-12229	181	5	table	table	NOUN
ajfa-12229	181	6	1	1	NUM
ajfa-12229	181	7	panel	panel	NOUN
ajfa-12229	181	8	d.	d.	PROPN
ajfa-12229	181	9	panel	panel	PROPN
ajfa-12229	181	10	e	e	NOUN
ajfa-12229	181	11	:	:	PUNCT
ajfa-12229	181	12	education	education	NOUN
ajfa-12229	181	13	qualification	qualification	NOUN
ajfa-12229	181	14	of	of	ADP
ajfa-12229	181	15	respondents	respondent	NOUN
ajfa-12229	181	16	classification	classification	NOUN
ajfa-12229	181	17	of	of	ADP
ajfa-12229	181	18	educational	educational	ADJ
ajfa-12229	181	19	qualification	qualification	NOUN
ajfa-12229	181	20	of	of	ADP
ajfa-12229	181	21	respondents	respondent	NOUN
ajfa-12229	181	22	is	be	AUX
ajfa-12229	181	23	presented	present	VERB
ajfa-12229	181	24	in	in	ADP
ajfa-12229	181	25	table	table	NOUN
ajfa-12229	181	26	i	i	PRON
ajfa-12229	181	27	panel	panel	NOUN
ajfa-12229	181	28	e.	e.	PROPN
ajfa-12229	181	29	45	45	NUM
ajfa-12229	181	30	percent	percent	NOUN
ajfa-12229	181	31	(	(	PUNCT
ajfa-12229	181	32	n=9	n=9	NOUN
ajfa-12229	181	33	)	)	PUNCT
ajfa-12229	181	34	of	of	ADP
ajfa-12229	181	35	respondents	respondent	NOUN
ajfa-12229	181	36	had	have	VERB
ajfa-12229	181	37	professional	professional	ADJ
ajfa-12229	181	38	qualification	qualification	NOUN
ajfa-12229	181	39	,	,	PUNCT
ajfa-12229	181	40	followed	follow	VERB
ajfa-12229	181	41	by	by	ADP
ajfa-12229	181	42	mba	mba	NOUN
ajfa-12229	181	43	and	and	CCONJ
ajfa-12229	181	44	bachelor	bachelor	NOUN
ajfa-12229	181	45	degree	degree	NOUN
ajfa-12229	181	46	qualification	qualification	NOUN
ajfa-12229	181	47	with	with	ADP
ajfa-12229	181	48	30	30	NUM
ajfa-12229	181	49	percent	percent	NOUN
ajfa-12229	181	50	(	(	PUNCT
ajfa-12229	181	51	n=6	n=6	NOUN
ajfa-12229	181	52	)	)	PUNCT
ajfa-12229	181	53	and	and	CCONJ
ajfa-12229	181	54	25	25	NUM
ajfa-12229	181	55	percent	percent	NOUN
ajfa-12229	181	56	(	(	PUNCT
ajfa-12229	181	57	n=5	n=5	PROPN
ajfa-12229	181	58	)	)	PUNCT
ajfa-12229	181	59	respectively	respectively	ADV
ajfa-12229	181	60	.	.	PUNCT
ajfa-12229	182	1	4.2	4.2	NUM
ajfa-12229	182	2	analysis	analysis	NOUN
ajfa-12229	182	3	on	on	ADP
ajfa-12229	182	4	the	the	DET
ajfa-12229	182	5	use	use	NOUN
ajfa-12229	182	6	of	of	ADP
ajfa-12229	182	7	capital	capital	NOUN
ajfa-12229	182	8	investment	investment	NOUN
ajfa-12229	182	9	appraisal	appraisal	NOUN
ajfa-12229	182	10	practices	practice	NOUN
ajfa-12229	182	11	asian	asian	ADJ
ajfa-12229	182	12	journal	journal	NOUN
ajfa-12229	182	13	of	of	ADP
ajfa-12229	182	14	finance	finance	PROPN
ajfa-12229	182	15	&	&	CCONJ
ajfa-12229	182	16	accounting	accounting	PROPN
ajfa-12229	182	17	issn	issn	PROPN
ajfa-12229	182	18	1946	1946	NUM
ajfa-12229	182	19	-	-	PUNCT
ajfa-12229	182	20	052x	052x	PROPN
ajfa-12229	182	21	2017	2017	NUM
ajfa-12229	182	22	,	,	PUNCT
ajfa-12229	182	23	vol	vol	NOUN
ajfa-12229	182	24	.	.	NOUN
ajfa-12229	182	25	9	9	NUM
ajfa-12229	182	26	,	,	PUNCT
ajfa-12229	182	27	no	no	NOUN
ajfa-12229	182	28	.	.	NOUN
ajfa-12229	182	29	2	2	NUM
ajfa-12229	182	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	182	31	298	298	NUM
ajfa-12229	182	32	table	table	NOUN
ajfa-12229	182	33	2	2	NUM
ajfa-12229	182	34	.	.	PUNCT
ajfa-12229	182	35	investment	investment	NOUN
ajfa-12229	182	36	appraisal	appraisal	NOUN
ajfa-12229	182	37	techniques	technique	NOUN
ajfa-12229	182	38	for	for	ADP
ajfa-12229	182	39	evaluating	evaluate	VERB
ajfa-12229	182	40	investment	investment	NOUN
ajfa-12229	182	41	projects	project	NOUN
ajfa-12229	182	42	in	in	ADP
ajfa-12229	182	43	sri	sri	PROPN
ajfa-12229	182	44	lanka	lanka	PROPN
ajfa-12229	182	45	never	never	ADV
ajfa-12229	182	46	(	(	PUNCT
ajfa-12229	182	47	1	1	X
ajfa-12229	182	48	)	)	PUNCT
ajfa-12229	182	49	rarely	rarely	ADV
ajfa-12229	182	50	(	(	PUNCT
ajfa-12229	182	51	2	2	X
ajfa-12229	182	52	)	)	PUNCT
ajfa-12229	182	53	some	some	DET
ajfa-12229	182	54	times	time	NOUN
ajfa-12229	182	55	(	(	PUNCT
ajfa-12229	182	56	3	3	NUM
ajfa-12229	182	57	)	)	PUNCT
ajfa-12229	182	58	often	often	ADV
ajfa-12229	182	59	(	(	PUNCT
ajfa-12229	182	60	4	4	X
ajfa-12229	182	61	)	)	PUNCT
ajfa-12229	182	62	always	always	ADV
ajfa-12229	182	63	(	(	PUNCT
ajfa-12229	182	64	5	5	NUM
ajfa-12229	182	65	)	)	PUNCT
ajfa-12229	182	66	total	total	ADJ
ajfa-12229	182	67	mean	mean	NOUN
ajfa-12229	182	68	rank	rank	NOUN
ajfa-12229	183	1	%	%	NOUN
ajfa-12229	183	2	%	%	INTJ
ajfa-12229	184	1	%	%	INTJ
ajfa-12229	185	1	%	%	INTJ
ajfa-12229	186	1	%	%	NOUN
ajfa-12229	186	2	%	%	NOUN
ajfa-12229	186	3	payback	payback	NOUN
ajfa-12229	186	4	(	(	PUNCT
ajfa-12229	186	5	pb	pb	NOUN
ajfa-12229	186	6	)	)	PUNCT
ajfa-12229	186	7	25	25	NUM
ajfa-12229	186	8	(	(	PUNCT
ajfa-12229	186	9	5	5	NUM
ajfa-12229	186	10	)	)	PUNCT
ajfa-12229	186	11	10	10	NUM
ajfa-12229	186	12	(	(	PUNCT
ajfa-12229	186	13	2	2	NUM
ajfa-12229	186	14	)	)	PUNCT
ajfa-12229	186	15	10	10	NUM
ajfa-12229	186	16	(	(	PUNCT
ajfa-12229	186	17	2	2	NUM
ajfa-12229	186	18	)	)	PUNCT
ajfa-12229	186	19	10	10	NUM
ajfa-12229	186	20	(	(	PUNCT
ajfa-12229	186	21	2	2	NUM
ajfa-12229	186	22	)	)	PUNCT
ajfa-12229	186	23	45	45	NUM
ajfa-12229	186	24	(	(	PUNCT
ajfa-12229	186	25	9	9	NUM
ajfa-12229	186	26	)	)	SYM
ajfa-12229	186	27	100	100	NUM
ajfa-12229	186	28	(	(	PUNCT
ajfa-12229	186	29	20	20	NUM
ajfa-12229	186	30	)	)	PUNCT
ajfa-12229	186	31	3.4	3.4	NUM
ajfa-12229	186	32	4	4	NUM
ajfa-12229	186	33	discounted	discount	VERB
ajfa-12229	186	34	payback	payback	NOUN
ajfa-12229	186	35	(	(	PUNCT
ajfa-12229	186	36	dpb	dpb	PROPN
ajfa-12229	186	37	)	)	PUNCT
ajfa-12229	186	38	10	10	NUM
ajfa-12229	186	39	(	(	PUNCT
ajfa-12229	186	40	2	2	NUM
ajfa-12229	186	41	)	)	PUNCT
ajfa-12229	186	42	0	0	NUM
ajfa-12229	187	1	(	(	PUNCT
ajfa-12229	187	2	0	0	NUM
ajfa-12229	187	3	)	)	SYM
ajfa-12229	187	4	5	5	NUM
ajfa-12229	187	5	(	(	PUNCT
ajfa-12229	187	6	1	1	NUM
ajfa-12229	187	7	)	)	PUNCT
ajfa-12229	187	8	45	45	NUM
ajfa-12229	187	9	(	(	PUNCT
ajfa-12229	187	10	9	9	NUM
ajfa-12229	187	11	)	)	SYM
ajfa-12229	187	12	40	40	NUM
ajfa-12229	187	13	(	(	PUNCT
ajfa-12229	187	14	8)	8)	NUM
ajfa-12229	187	15	100	100	NUM
ajfa-12229	187	16	(	(	PUNCT
ajfa-12229	187	17	20	20	NUM
ajfa-12229	187	18	)	)	PUNCT
ajfa-12229	187	19	4.05	4.05	NUM
ajfa-12229	187	20	3	3	NUM
ajfa-12229	187	21	accounting	accounting	NOUN
ajfa-12229	187	22	rate	rate	NOUN
ajfa-12229	187	23	of	of	ADP
ajfa-12229	187	24	return	return	NOUN
ajfa-12229	187	25	(	(	PUNCT
ajfa-12229	187	26	arr	arr	NOUN
ajfa-12229	187	27	)	)	PUNCT
ajfa-12229	187	28	35	35	NUM
ajfa-12229	187	29	(	(	PUNCT
ajfa-12229	187	30	7	7	NUM
ajfa-12229	187	31	)	)	PUNCT
ajfa-12229	187	32	10	10	NUM
ajfa-12229	187	33	(	(	PUNCT
ajfa-12229	187	34	2	2	NUM
ajfa-12229	187	35	)	)	PUNCT
ajfa-12229	187	36	10	10	NUM
ajfa-12229	187	37	(	(	PUNCT
ajfa-12229	187	38	2	2	NUM
ajfa-12229	187	39	)	)	PUNCT
ajfa-12229	187	40	30	30	NUM
ajfa-12229	187	41	(	(	PUNCT
ajfa-12229	187	42	6	6	NUM
ajfa-12229	187	43	)	)	SYM
ajfa-12229	187	44	15	15	NUM
ajfa-12229	187	45	(	(	PUNCT
ajfa-12229	187	46	3	3	NUM
ajfa-12229	187	47	)	)	PUNCT
ajfa-12229	187	48	100	100	NUM
ajfa-12229	187	49	(	(	PUNCT
ajfa-12229	187	50	20	20	NUM
ajfa-12229	187	51	)	)	PUNCT
ajfa-12229	187	52	2.8	2.8	NUM
ajfa-12229	187	53	6	6	NUM
ajfa-12229	187	54	net	net	ADJ
ajfa-12229	187	55	present	present	ADJ
ajfa-12229	187	56	value(npv	value(npv	NOUN
ajfa-12229	187	57	)	)	PUNCT
ajfa-12229	187	58	0	0	NUM
ajfa-12229	187	59	(	(	PUNCT
ajfa-12229	187	60	0	0	NUM
ajfa-12229	187	61	)	)	PUNCT
ajfa-12229	187	62	0	0	NUM
ajfa-12229	187	63	(	(	PUNCT
ajfa-12229	187	64	0	0	NUM
ajfa-12229	187	65	)	)	PUNCT
ajfa-12229	187	66	0	0	NUM
ajfa-12229	188	1	(	(	PUNCT
ajfa-12229	188	2	0	0	NUM
ajfa-12229	188	3	)	)	PUNCT
ajfa-12229	188	4	20	20	NUM
ajfa-12229	188	5	(	(	PUNCT
ajfa-12229	188	6	4	4	NUM
ajfa-12229	188	7	)	)	SYM
ajfa-12229	188	8	80	80	NUM
ajfa-12229	188	9	(	(	PUNCT
ajfa-12229	188	10	16	16	NUM
ajfa-12229	188	11	)	)	PUNCT
ajfa-12229	188	12	100	100	NUM
ajfa-12229	188	13	(	(	PUNCT
ajfa-12229	188	14	20	20	NUM
ajfa-12229	188	15	)	)	PUNCT
ajfa-12229	188	16	4.65	4.65	NUM
ajfa-12229	188	17	1	1	NUM
ajfa-12229	188	18	internal	internal	ADJ
ajfa-12229	188	19	rate	rate	NOUN
ajfa-12229	188	20	of	of	ADP
ajfa-12229	188	21	return	return	NOUN
ajfa-12229	188	22	(	(	PUNCT
ajfa-12229	188	23	irr	irr	PROPN
ajfa-12229	188	24	)	)	PUNCT
ajfa-12229	188	25	0	0	PUNCT
ajfa-12229	189	1	(	(	PUNCT
ajfa-12229	189	2	0	0	NUM
ajfa-12229	189	3	)	)	PUNCT
ajfa-12229	189	4	0	0	NUM
ajfa-12229	190	1	(	(	PUNCT
ajfa-12229	190	2	0	0	NUM
ajfa-12229	190	3	)	)	PUNCT
ajfa-12229	190	4	25	25	NUM
ajfa-12229	190	5	(	(	PUNCT
ajfa-12229	190	6	5	5	NUM
ajfa-12229	190	7	)	)	SYM
ajfa-12229	190	8	15	15	NUM
ajfa-12229	190	9	(	(	PUNCT
ajfa-12229	190	10	3	3	NUM
ajfa-12229	190	11	)	)	PUNCT
ajfa-12229	190	12	60	60	NUM
ajfa-12229	190	13	(	(	PUNCT
ajfa-12229	190	14	12	12	NUM
ajfa-12229	190	15	)	)	PUNCT
ajfa-12229	190	16	100	100	NUM
ajfa-12229	190	17	(	(	PUNCT
ajfa-12229	190	18	20	20	NUM
ajfa-12229	190	19	)	)	PUNCT
ajfa-12229	190	20	4.35	4.35	NUM
ajfa-12229	190	21	2	2	NUM
ajfa-12229	190	22	modified	modify	VERB
ajfa-12229	190	23	internal	internal	ADJ
ajfa-12229	190	24	rate	rate	NOUN
ajfa-12229	190	25	of	of	ADP
ajfa-12229	190	26	return	return	NOUN
ajfa-12229	190	27	(	(	PUNCT
ajfa-12229	190	28	mirr	mirr	NOUN
ajfa-12229	190	29	)	)	PUNCT
ajfa-12229	190	30	45	45	NUM
ajfa-12229	190	31	(	(	PUNCT
ajfa-12229	190	32	9	9	NUM
ajfa-12229	190	33	)	)	SYM
ajfa-12229	190	34	20	20	NUM
ajfa-12229	190	35	(	(	PUNCT
ajfa-12229	190	36	4	4	NUM
ajfa-12229	190	37	)	)	PUNCT
ajfa-12229	190	38	10	10	NUM
ajfa-12229	190	39	(	(	PUNCT
ajfa-12229	190	40	2	2	NUM
ajfa-12229	190	41	)	)	PUNCT
ajfa-12229	190	42	10	10	NUM
ajfa-12229	190	43	(	(	PUNCT
ajfa-12229	190	44	2	2	NUM
ajfa-12229	190	45	)	)	PUNCT
ajfa-12229	190	46	15	15	NUM
ajfa-12229	190	47	(	(	PUNCT
ajfa-12229	190	48	3	3	NUM
ajfa-12229	190	49	)	)	PUNCT
ajfa-12229	190	50	100	100	NUM
ajfa-12229	190	51	(	(	PUNCT
ajfa-12229	190	52	20	20	NUM
ajfa-12229	190	53	)	)	PUNCT
ajfa-12229	190	54	2.30	2.30	NUM
ajfa-12229	190	55	7	7	NUM
ajfa-12229	190	56	adjusted	adjust	VERB
ajfa-12229	190	57	present	present	ADJ
ajfa-12229	190	58	value	value	NOUN
ajfa-12229	190	59	(	(	PUNCT
ajfa-12229	190	60	apv	apv	PROPN
ajfa-12229	190	61	)	)	PUNCT
ajfa-12229	190	62	50	50	NUM
ajfa-12229	190	63	(	(	PUNCT
ajfa-12229	190	64	10	10	NUM
ajfa-12229	190	65	)	)	PUNCT
ajfa-12229	190	66	10	10	NUM
ajfa-12229	190	67	(	(	PUNCT
ajfa-12229	190	68	2	2	NUM
ajfa-12229	190	69	)	)	PUNCT
ajfa-12229	190	70	10	10	NUM
ajfa-12229	190	71	(	(	PUNCT
ajfa-12229	190	72	2	2	NUM
ajfa-12229	190	73	)	)	PUNCT
ajfa-12229	190	74	25	25	NUM
ajfa-12229	190	75	(	(	PUNCT
ajfa-12229	190	76	5	5	NUM
ajfa-12229	190	77	)	)	SYM
ajfa-12229	190	78	5	5	NUM
ajfa-12229	190	79	(	(	PUNCT
ajfa-12229	190	80	1	1	NUM
ajfa-12229	190	81	)	)	PUNCT
ajfa-12229	190	82	100	100	NUM
ajfa-12229	190	83	(	(	PUNCT
ajfa-12229	190	84	20	20	NUM
ajfa-12229	190	85	)	)	PUNCT
ajfa-12229	190	86	2.25	2.25	NUM
ajfa-12229	190	87	8	8	NUM
ajfa-12229	190	88	profitability	profitability	NOUN
ajfa-12229	190	89	index	index	NOUN
ajfa-12229	190	90	(	(	PUNCT
ajfa-12229	190	91	pi	pi	NOUN
ajfa-12229	190	92	)	)	PUNCT
ajfa-12229	190	93	30	30	NUM
ajfa-12229	190	94	(	(	PUNCT
ajfa-12229	190	95	6	6	NUM
ajfa-12229	190	96	)	)	SYM
ajfa-12229	190	97	15	15	NUM
ajfa-12229	190	98	(	(	PUNCT
ajfa-12229	190	99	3	3	NUM
ajfa-12229	190	100	)	)	PUNCT
ajfa-12229	190	101	10	10	NUM
ajfa-12229	190	102	(	(	PUNCT
ajfa-12229	190	103	2	2	NUM
ajfa-12229	190	104	)	)	PUNCT
ajfa-12229	190	105	15	15	NUM
ajfa-12229	190	106	(	(	PUNCT
ajfa-12229	190	107	3	3	NUM
ajfa-12229	190	108	)	)	PUNCT
ajfa-12229	190	109	30	30	NUM
ajfa-12229	190	110	(	(	PUNCT
ajfa-12229	190	111	6	6	NUM
ajfa-12229	190	112	)	)	SYM
ajfa-12229	190	113	100	100	NUM
ajfa-12229	190	114	(	(	PUNCT
ajfa-12229	190	115	20	20	NUM
ajfa-12229	190	116	)	)	PUNCT
ajfa-12229	190	117	2.9	2.9	NUM
ajfa-12229	190	118	5	5	NUM
ajfa-12229	190	119	real	real	ADJ
ajfa-12229	190	120	option	option	NOUN
ajfa-12229	190	121	theory	theory	NOUN
ajfa-12229	190	122	70	70	NUM
ajfa-12229	190	123	(	(	PUNCT
ajfa-12229	190	124	14	14	NUM
ajfa-12229	190	125	)	)	SYM
ajfa-12229	190	126	20	20	NUM
ajfa-12229	190	127	(	(	PUNCT
ajfa-12229	190	128	4	4	NUM
ajfa-12229	190	129	)	)	SYM
ajfa-12229	190	130	5	5	NUM
ajfa-12229	190	131	(	(	PUNCT
ajfa-12229	190	132	1	1	NUM
ajfa-12229	190	133	)	)	PUNCT
ajfa-12229	190	134	0	0	NUM
ajfa-12229	191	1	(	(	PUNCT
ajfa-12229	191	2	0	0	NUM
ajfa-12229	191	3	)	)	SYM
ajfa-12229	191	4	5	5	NUM
ajfa-12229	191	5	(	(	PUNCT
ajfa-12229	191	6	1	1	NUM
ajfa-12229	191	7	)	)	PUNCT
ajfa-12229	191	8	100	100	NUM
ajfa-12229	191	9	(	(	PUNCT
ajfa-12229	191	10	20	20	NUM
ajfa-12229	191	11	)	)	PUNCT
ajfa-12229	191	12	1.50	1.50	NUM
ajfa-12229	191	13	10	10	NUM
ajfa-12229	191	14	game	game	NOUN
ajfa-12229	191	15	theory	theory	NOUN
ajfa-12229	191	16	90	90	NUM
ajfa-12229	191	17	(	(	PUNCT
ajfa-12229	191	18	18	18	NUM
ajfa-12229	191	19	)	)	SYM
ajfa-12229	191	20	5	5	NUM
ajfa-12229	191	21	(	(	PUNCT
ajfa-12229	191	22	1	1	NUM
ajfa-12229	191	23	)	)	PUNCT
ajfa-12229	191	24	0	0	NUM
ajfa-12229	192	1	(	(	PUNCT
ajfa-12229	192	2	0	0	NUM
ajfa-12229	192	3	)	)	PUNCT
ajfa-12229	192	4	0	0	NUM
ajfa-12229	193	1	(	(	PUNCT
ajfa-12229	193	2	0	0	NUM
ajfa-12229	193	3	)	)	SYM
ajfa-12229	193	4	5	5	NUM
ajfa-12229	193	5	(	(	PUNCT
ajfa-12229	193	6	1	1	NUM
ajfa-12229	193	7	)	)	PUNCT
ajfa-12229	193	8	100	100	NUM
ajfa-12229	193	9	(	(	PUNCT
ajfa-12229	193	10	20	20	NUM
ajfa-12229	193	11	)	)	PUNCT
ajfa-12229	193	12	1.25	1.25	NUM
ajfa-12229	193	13	11	11	NUM
ajfa-12229	193	14	non	non	ADJ
ajfa-12229	193	15	-	-	ADJ
ajfa-12229	193	16	financial	financial	ADJ
ajfa-12229	193	17	decision	decision	NOUN
ajfa-12229	193	18	55	55	NUM
ajfa-12229	193	19	(	(	PUNCT
ajfa-12229	193	20	11	11	NUM
ajfa-12229	193	21	)	)	SYM
ajfa-12229	193	22	10	10	NUM
ajfa-12229	193	23	(	(	PUNCT
ajfa-12229	193	24	2	2	NUM
ajfa-12229	193	25	)	)	PUNCT
ajfa-12229	193	26	15	15	NUM
ajfa-12229	193	27	(	(	PUNCT
ajfa-12229	193	28	3	3	NUM
ajfa-12229	193	29	)	)	PUNCT
ajfa-12229	193	30	5	5	NUM
ajfa-12229	193	31	(	(	PUNCT
ajfa-12229	193	32	1	1	NUM
ajfa-12229	193	33	)	)	PUNCT
ajfa-12229	193	34	15	15	NUM
ajfa-12229	193	35	(	(	PUNCT
ajfa-12229	193	36	3	3	NUM
ajfa-12229	193	37	)	)	PUNCT
ajfa-12229	193	38	100	100	NUM
ajfa-12229	193	39	(	(	PUNCT
ajfa-12229	193	40	20	20	NUM
ajfa-12229	193	41	)	)	PUNCT
ajfa-12229	193	42	2.15	2.15	NUM
ajfa-12229	193	43	9	9	NUM
ajfa-12229	193	44	source	source	NOUN
ajfa-12229	193	45	:	:	PUNCT
ajfa-12229	193	46	survey	survey	NOUN
ajfa-12229	193	47	data	datum	NOUN
ajfa-12229	193	48	cfos	cfos	PROPN
ajfa-12229	193	49	further	far	ADV
ajfa-12229	193	50	have	have	AUX
ajfa-12229	193	51	been	be	AUX
ajfa-12229	193	52	requested	request	VERB
ajfa-12229	193	53	to	to	PART
ajfa-12229	193	54	report	report	VERB
ajfa-12229	193	55	use	use	NOUN
ajfa-12229	193	56	of	of	ADP
ajfa-12229	193	57	capital	capital	NOUN
ajfa-12229	193	58	budgeting	budgeting	NOUN
ajfa-12229	193	59	methods	method	NOUN
ajfa-12229	193	60	and	and	CCONJ
ajfa-12229	193	61	how	how	SCONJ
ajfa-12229	193	62	they	they	PRON
ajfa-12229	193	63	frequently	frequently	ADV
ajfa-12229	193	64	used	use	VERB
ajfa-12229	193	65	these	these	DET
ajfa-12229	193	66	methods	method	NOUN
ajfa-12229	193	67	on	on	ADP
ajfa-12229	193	68	a	a	DET
ajfa-12229	193	69	likert	likert	ADJ
ajfa-12229	193	70	scale	scale	NOUN
ajfa-12229	193	71	from	from	ADP
ajfa-12229	193	72	always	always	ADV
ajfa-12229	193	73	(	(	PUNCT
ajfa-12229	193	74	5	5	NUM
ajfa-12229	193	75	)	)	PUNCT
ajfa-12229	193	76	to	to	ADP
ajfa-12229	193	77	never	never	ADV
ajfa-12229	193	78	(	(	PUNCT
ajfa-12229	193	79	1	1	NUM
ajfa-12229	193	80	)	)	PUNCT
ajfa-12229	193	81	.	.	PUNCT
ajfa-12229	194	1	results	result	NOUN
ajfa-12229	194	2	of	of	ADP
ajfa-12229	194	3	the	the	DET
ajfa-12229	194	4	prevalence	prevalence	NOUN
ajfa-12229	194	5	usage	usage	NOUN
ajfa-12229	194	6	of	of	ADP
ajfa-12229	194	7	capital	capital	NOUN
ajfa-12229	194	8	budgeting	budget	VERB
ajfa-12229	194	9	methods	method	NOUN
ajfa-12229	194	10	have	have	AUX
ajfa-12229	194	11	been	be	AUX
ajfa-12229	194	12	summarized	summarize	VERB
ajfa-12229	194	13	in	in	ADP
ajfa-12229	194	14	table	table	NOUN
ajfa-12229	194	15	2	2	NUM
ajfa-12229	194	16	.	.	PUNCT
ajfa-12229	194	17	npv	npv	PROPN
ajfa-12229	194	18	is	be	AUX
ajfa-12229	194	19	the	the	DET
ajfa-12229	194	20	most	most	ADV
ajfa-12229	194	21	preferred	preferred	ADJ
ajfa-12229	194	22	method	method	NOUN
ajfa-12229	194	23	of	of	ADP
ajfa-12229	194	24	investment	investment	NOUN
ajfa-12229	194	25	appraisal	appraisal	NOUN
ajfa-12229	194	26	where	where	SCONJ
ajfa-12229	194	27	80	80	NUM
ajfa-12229	194	28	percent	percent	NOUN
ajfa-12229	194	29	of	of	ADP
ajfa-12229	194	30	cfos	cfos	PROPN
ajfa-12229	194	31	are	be	AUX
ajfa-12229	194	32	“	"	PUNCT
ajfa-12229	194	33	always	always	ADV
ajfa-12229	194	34	”	"	PUNCT
ajfa-12229	194	35	preferred	prefer	VERB
ajfa-12229	194	36	it	it	PRON
ajfa-12229	194	37	which	which	PRON
ajfa-12229	194	38	yielding	yield	VERB
ajfa-12229	194	39	mean	mean	ADJ
ajfa-12229	194	40	value	value	NOUN
ajfa-12229	194	41	of	of	ADP
ajfa-12229	194	42	4.65	4.65	NUM
ajfa-12229	194	43	.	.	PUNCT
ajfa-12229	195	1	this	this	PRON
ajfa-12229	195	2	is	be	AUX
ajfa-12229	195	3	followed	follow	VERB
ajfa-12229	195	4	by	by	ADP
ajfa-12229	195	5	irr	irr	NOUN
ajfa-12229	195	6	“	"	PUNCT
ajfa-12229	195	7	always	always	ADV
ajfa-12229	195	8	”	"	PUNCT
ajfa-12229	195	9	by	by	ADP
ajfa-12229	195	10	60	60	NUM
ajfa-12229	195	11	percent	percent	NOUN
ajfa-12229	195	12	(	(	PUNCT
ajfa-12229	195	13	m=4.35	m=4.35	NOUN
ajfa-12229	195	14	)	)	PUNCT
ajfa-12229	195	15	.	.	PUNCT
ajfa-12229	196	1	dpb	dpb	PROPN
ajfa-12229	196	2	is	be	AUX
ajfa-12229	196	3	the	the	DET
ajfa-12229	196	4	next	next	ADJ
ajfa-12229	196	5	“	"	PUNCT
ajfa-12229	196	6	always	always	ADV
ajfa-12229	196	7	”	"	PUNCT
ajfa-12229	196	8	preferred	preferred	ADJ
ajfa-12229	196	9	method	method	NOUN
ajfa-12229	196	10	by	by	ADP
ajfa-12229	196	11	45	45	NUM
ajfa-12229	196	12	percent	percent	NOUN
ajfa-12229	196	13	(	(	PUNCT
ajfa-12229	196	14	m=3.4	m=3.4	NOUN
ajfa-12229	196	15	)	)	PUNCT
ajfa-12229	196	16	.	.	PUNCT
ajfa-12229	197	1	45	45	NUM
ajfa-12229	197	2	percent	percent	NOUN
ajfa-12229	197	3	cfos	cfos	NOUN
ajfa-12229	197	4	revealed	reveal	VERB
ajfa-12229	197	5	that	that	SCONJ
ajfa-12229	197	6	dpb	dpb	PROPN
ajfa-12229	197	7	is	be	AUX
ajfa-12229	197	8	an	an	DET
ajfa-12229	197	9	“	"	PUNCT
ajfa-12229	197	10	often	often	ADV
ajfa-12229	197	11	”	"	PUNCT
ajfa-12229	197	12	preferred	preferred	ADJ
ajfa-12229	197	13	method	method	NOUN
ajfa-12229	197	14	which	which	PRON
ajfa-12229	197	15	is	be	AUX
ajfa-12229	197	16	dominant	dominant	ADJ
ajfa-12229	197	17	among	among	ADP
ajfa-12229	197	18	all	all	DET
ajfa-12229	197	19	methods	method	NOUN
ajfa-12229	197	20	followed	follow	VERB
ajfa-12229	197	21	by	by	ADP
ajfa-12229	197	22	pb	pb	X
ajfa-12229	197	23	(	(	PUNCT
ajfa-12229	197	24	10	10	NUM
ajfa-12229	197	25	percent	percent	NOUN
ajfa-12229	197	26	)	)	PUNCT
ajfa-12229	197	27	,	,	PUNCT
ajfa-12229	197	28	irr	irr	NOUN
ajfa-12229	197	29	and	and	CCONJ
ajfa-12229	197	30	npv	npv	PROPN
ajfa-12229	197	31	(	(	PUNCT
ajfa-12229	197	32	15	15	NUM
ajfa-12229	197	33	percent	percent	NOUN
ajfa-12229	197	34	and	and	CCONJ
ajfa-12229	197	35	20	20	NUM
ajfa-12229	197	36	percent	percent	NOUN
ajfa-12229	197	37	)	)	PUNCT
ajfa-12229	197	38	.	.	PUNCT
ajfa-12229	198	1	this	this	DET
ajfa-12229	198	2	findings	finding	NOUN
ajfa-12229	198	3	are	be	AUX
ajfa-12229	198	4	consistent	consistent	ADJ
ajfa-12229	198	5	with	with	ADP
ajfa-12229	198	6	the	the	DET
ajfa-12229	198	7	studies	study	NOUN
ajfa-12229	198	8	of	of	ADP
ajfa-12229	198	9	babu	babu	PROPN
ajfa-12229	198	10	and	and	CCONJ
ajfa-12229	198	11	sharma	sharma	PROPN
ajfa-12229	198	12	(	(	PUNCT
ajfa-12229	198	13	1995),cooper	1995),cooper	NUM
ajfa-12229	198	14	et	et	NOUN
ajfa-12229	198	15	al.(2002	al.(2002	NOUN
ajfa-12229	198	16	)	)	PUNCT
ajfa-12229	198	17	,	,	PUNCT
ajfa-12229	198	18	verma	verma	PROPN
ajfa-12229	198	19	et	et	PROPN
ajfa-12229	198	20	al.(2009),truong	al.(2009),truong	PROPN
ajfa-12229	198	21	,	,	PUNCT
ajfa-12229	198	22	partington	partington	NOUN
ajfa-12229	198	23	,	,	PUNCT
ajfa-12229	198	24	and	and	CCONJ
ajfa-12229	198	25	peat(2008	peat(2008	NOUN
ajfa-12229	198	26	)	)	PUNCT
ajfa-12229	198	27	and	and	CCONJ
ajfa-12229	198	28	nurullah	nurullah	PROPN
ajfa-12229	198	29	and	and	CCONJ
ajfa-12229	198	30	kengatharan	kengatharan	NOUN
ajfa-12229	198	31	(	(	PUNCT
ajfa-12229	198	32	2015	2015	NUM
ajfa-12229	198	33	)	)	PUNCT
ajfa-12229	198	34	.	.	PUNCT
ajfa-12229	199	1	the	the	DET
ajfa-12229	199	2	rest	rest	NOUN
ajfa-12229	199	3	of	of	ADP
ajfa-12229	199	4	the	the	DET
ajfa-12229	199	5	methods	method	NOUN
ajfa-12229	199	6	like	like	ADP
ajfa-12229	199	7	pi	pi	NOUN
ajfa-12229	199	8	,	,	PUNCT
ajfa-12229	199	9	arr	arr	PROPN
ajfa-12229	199	10	,	,	PUNCT
ajfa-12229	199	11	mirr	mirr	NOUN
ajfa-12229	199	12	,	,	PUNCT
ajfa-12229	199	13	and	and	CCONJ
ajfa-12229	199	14	apv	apv	PROPN
ajfa-12229	199	15	,	,	PUNCT
ajfa-12229	199	16	real	real	ADJ
ajfa-12229	199	17	option	option	NOUN
ajfa-12229	199	18	theory	theory	NOUN
ajfa-12229	199	19	,	,	PUNCT
ajfa-12229	199	20	game	game	NOUN
ajfa-12229	199	21	theory	theory	NOUN
ajfa-12229	199	22	and	and	CCONJ
ajfa-12229	199	23	non	non	ADJ
ajfa-12229	199	24	-	-	ADJ
ajfa-12229	199	25	financial	financial	ADJ
ajfa-12229	199	26	decision	decision	NOUN
ajfa-12229	199	27	are	be	AUX
ajfa-12229	199	28	not	not	PART
ajfa-12229	199	29	well	well	ADV
ajfa-12229	199	30	popular	popular	ADJ
ajfa-12229	199	31	in	in	ADP
ajfa-12229	199	32	its	its	PRON
ajfa-12229	199	33	usage	usage	NOUN
ajfa-12229	199	34	where	where	SCONJ
ajfa-12229	199	35	mean	mean	ADJ
ajfa-12229	199	36	values	value	NOUN
ajfa-12229	199	37	are	be	AUX
ajfa-12229	199	38	less	less	ADJ
ajfa-12229	199	39	than	than	ADP
ajfa-12229	199	40	3.0	3.0	NUM
ajfa-12229	199	41	.	.	PUNCT
ajfa-12229	200	1	appraisal	appraisal	NOUN
ajfa-12229	200	2	techniques	technique	NOUN
ajfa-12229	200	3	have	have	AUX
ajfa-12229	200	4	been	be	AUX
ajfa-12229	200	5	considered	consider	VERB
ajfa-12229	200	6	which	which	PRON
ajfa-12229	200	7	have	have	VERB
ajfa-12229	200	8	asian	asian	ADJ
ajfa-12229	200	9	journal	journal	NOUN
ajfa-12229	200	10	of	of	ADP
ajfa-12229	200	11	finance	finance	PROPN
ajfa-12229	200	12	&	&	CCONJ
ajfa-12229	200	13	accounting	accounting	PROPN
ajfa-12229	200	14	issn	issn	PROPN
ajfa-12229	200	15	1946	1946	NUM
ajfa-12229	200	16	-	-	PUNCT
ajfa-12229	200	17	052x	052x	PROPN
ajfa-12229	200	18	2017	2017	NUM
ajfa-12229	200	19	,	,	PUNCT
ajfa-12229	200	20	vol	vol	NOUN
ajfa-12229	200	21	.	.	NOUN
ajfa-12229	200	22	9	9	NUM
ajfa-12229	200	23	,	,	PUNCT
ajfa-12229	200	24	no	no	NOUN
ajfa-12229	200	25	.	.	NOUN
ajfa-12229	200	26	2	2	NUM
ajfa-12229	200	27	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-12229	200	28	299	299	NUM
ajfa-12229	200	29	mean	mean	NOUN
ajfa-12229	200	30	value	value	NOUN
ajfa-12229	200	31	more	more	ADJ
ajfa-12229	200	32	than	than	ADP
ajfa-12229	200	33	three	three	NUM
ajfa-12229	200	34	for	for	ADP
ajfa-12229	200	35	the	the	DET
ajfa-12229	200	36	analysis	analysis	NOUN
ajfa-12229	200	37	on	on	ADP
ajfa-12229	200	38	the	the	DET
ajfa-12229	200	39	relationship	relationship	NOUN
ajfa-12229	200	40	between	between	ADP
ajfa-12229	200	41	investment	investment	NOUN
ajfa-12229	200	42	appraisal	appraisal	NOUN
ajfa-12229	200	43	techniques	technique	NOUN
ajfa-12229	200	44	and	and	CCONJ
ajfa-12229	200	45	effectiveness	effectiveness	NOUN
ajfa-12229	200	46	of	of	ADP
ajfa-12229	200	47	investment	investment	NOUN
ajfa-12229	200	48	decision	decision	NOUN
ajfa-12229	200	49	,	,	PUNCT
ajfa-12229	200	50	as	as	SCONJ
ajfa-12229	200	51	they	they	PRON
ajfa-12229	200	52	are	be	AUX
ajfa-12229	200	53	mostly	mostly	ADV
ajfa-12229	200	54	used	use	VERB
ajfa-12229	200	55	by	by	ADP
ajfa-12229	200	56	selected	select	VERB
ajfa-12229	200	57	companies	company	NOUN
ajfa-12229	200	58	.	.	PUNCT
ajfa-12229	201	1	table	table	NOUN
ajfa-12229	201	2	3	3	NUM
ajfa-12229	201	3	.	.	PUNCT
ajfa-12229	202	1	risk	risk	NOUN
ajfa-12229	202	2	analysis	analysis	NOUN
ajfa-12229	202	3	techniques	technique	NOUN
ajfa-12229	202	4	used	use	VERB
ajfa-12229	202	5	by	by	ADP
ajfa-12229	202	6	sri	sri	PROPN
ajfa-12229	202	7	lankan	lankan	PROPN
ajfa-12229	202	8	listed	list	VERB
ajfa-12229	202	9	manufacturing	manufacturing	NOUN
ajfa-12229	202	10	companies	company	NOUN
ajfa-12229	203	1	never	never	ADV
ajfa-12229	203	2	rarely	rarely	ADV
ajfa-12229	203	3	sometimes	sometimes	ADV
ajfa-12229	203	4	often	often	ADV
ajfa-12229	203	5	always	always	ADV
ajfa-12229	203	6	total	total	ADJ
ajfa-12229	203	7	mean	mean	ADJ
ajfa-12229	203	8	rank	rank	NOUN
ajfa-12229	204	1	%	%	NOUN
ajfa-12229	204	2	%	%	INTJ
ajfa-12229	205	1	%	%	INTJ
ajfa-12229	206	1	%	%	INTJ
ajfa-12229	207	1	%	%	NOUN
ajfa-12229	208	1	%	%	NOUN
ajfa-12229	208	2	sensitivity	sensitivity	NOUN
ajfa-12229	208	3	analysis	analysis	NOUN
ajfa-12229	208	4	10	10	NUM
ajfa-12229	208	5	(	(	PUNCT
ajfa-12229	208	6	2	2	NUM
ajfa-12229	208	7	)	)	PUNCT
ajfa-12229	208	8	0	0	NUM
ajfa-12229	209	1	(	(	PUNCT
ajfa-12229	209	2	0	0	NUM
ajfa-12229	209	3	)	)	PUNCT
ajfa-12229	209	4	20	20	NUM
ajfa-12229	209	5	(	(	PUNCT
ajfa-12229	209	6	4	4	NUM
ajfa-12229	209	7	)	)	PUNCT
ajfa-12229	209	8	40	40	NUM
ajfa-12229	209	9	(	(	PUNCT
ajfa-12229	209	10	8)	8)	NUM
ajfa-12229	209	11	30	30	NUM
ajfa-12229	209	12	(	(	PUNCT
ajfa-12229	209	13	6	6	NUM
ajfa-12229	209	14	)	)	SYM
ajfa-12229	209	15	100	100	NUM
ajfa-12229	209	16	(	(	PUNCT
ajfa-12229	209	17	20	20	NUM
ajfa-12229	209	18	)	)	PUNCT
ajfa-12229	209	19	3.80	3.80	NUM
ajfa-12229	209	20	4	4	NUM
ajfa-12229	209	21	scenario	scenario	NOUN
ajfa-12229	209	22	analysis	analysis	NOUN
ajfa-12229	209	23	20	20	NUM
ajfa-12229	209	24	(	(	PUNCT
ajfa-12229	209	25	4	4	NUM
ajfa-12229	209	26	)	)	SYM
ajfa-12229	209	27	5	5	NUM
ajfa-12229	209	28	(	(	PUNCT
ajfa-12229	209	29	1	1	NUM
ajfa-12229	209	30	)	)	PUNCT
ajfa-12229	209	31	20	20	NUM
ajfa-12229	209	32	(	(	PUNCT
ajfa-12229	209	33	4	4	NUM
ajfa-12229	209	34	)	)	PUNCT
ajfa-12229	209	35	20	20	NUM
ajfa-12229	209	36	(	(	PUNCT
ajfa-12229	209	37	4	4	NUM
ajfa-12229	209	38	)	)	PUNCT
ajfa-12229	209	39	35	35	NUM
ajfa-12229	209	40	(	(	PUNCT
ajfa-12229	209	41	7	7	NUM
ajfa-12229	209	42	)	)	SYM
ajfa-12229	209	43	100	100	NUM
ajfa-12229	209	44	(	(	PUNCT
ajfa-12229	209	45	20	20	NUM
ajfa-12229	209	46	)	)	PUNCT
ajfa-12229	209	47	3.45	3.45	NUM
ajfa-12229	209	48	5	5	NUM
ajfa-12229	209	49	monte	monte	PROPN
ajfa-12229	209	50	carlo	carlo	PROPN
ajfa-12229	209	51	simulation	simulation	PROPN
ajfa-12229	209	52	60	60	NUM
ajfa-12229	209	53	(	(	PUNCT
ajfa-12229	209	54	12	12	NUM
ajfa-12229	209	55	)	)	SYM
ajfa-12229	209	56	15	15	NUM
ajfa-12229	209	57	(	(	PUNCT
ajfa-12229	209	58	3	3	NUM
ajfa-12229	209	59	)	)	PUNCT
ajfa-12229	209	60	25	25	NUM
ajfa-12229	209	61	(	(	PUNCT
ajfa-12229	209	62	5	5	NUM
ajfa-12229	209	63	)	)	PUNCT
ajfa-12229	209	64	0	0	NUM
ajfa-12229	210	1	(	(	PUNCT
ajfa-12229	210	2	0	0	NUM
ajfa-12229	210	3	)	)	PUNCT
ajfa-12229	210	4	0	0	NUM
ajfa-12229	211	1	(	(	PUNCT
ajfa-12229	211	2	0	0	NUM
ajfa-12229	211	3	)	)	PUNCT
ajfa-12229	211	4	100	100	NUM
ajfa-12229	211	5	(	(	PUNCT
ajfa-12229	211	6	20	20	NUM
ajfa-12229	211	7	)	)	PUNCT
ajfa-12229	211	8	1.65	1.65	NUM
ajfa-12229	211	9	13	13	NUM
ajfa-12229	211	10	decision	decision	NOUN
ajfa-12229	211	11	tree	tree	NOUN
ajfa-12229	211	12	30	30	NUM
ajfa-12229	211	13	(	(	PUNCT
ajfa-12229	211	14	6	6	NUM
ajfa-12229	211	15	)	)	SYM
ajfa-12229	211	16	10	10	NUM
ajfa-12229	211	17	(	(	PUNCT
ajfa-12229	211	18	2	2	NUM
ajfa-12229	211	19	)	)	PUNCT
ajfa-12229	211	20	20	20	NUM
ajfa-12229	211	21	(	(	PUNCT
ajfa-12229	211	22	4	4	NUM
ajfa-12229	211	23	)	)	PUNCT
ajfa-12229	211	24	30	30	NUM
ajfa-12229	211	25	(	(	PUNCT
ajfa-12229	211	26	6	6	NUM
ajfa-12229	211	27	)	)	SYM
ajfa-12229	211	28	10	10	NUM
ajfa-12229	211	29	(	(	PUNCT
ajfa-12229	211	30	2	2	NUM
ajfa-12229	211	31	)	)	PUNCT
ajfa-12229	211	32	100	100	NUM
ajfa-12229	211	33	(	(	PUNCT
ajfa-12229	211	34	20	20	NUM
ajfa-12229	211	35	)	)	PUNCT
ajfa-12229	211	36	2.80	2.80	NUM
ajfa-12229	211	37	6	6	NUM
ajfa-12229	211	38	capm	capm	NOUN
ajfa-12229	211	39	45	45	NUM
ajfa-12229	211	40	(	(	PUNCT
ajfa-12229	211	41	9	9	NUM
ajfa-12229	211	42	)	)	SYM
ajfa-12229	211	43	25	25	NUM
ajfa-12229	211	44	(	(	PUNCT
ajfa-12229	211	45	5	5	NUM
ajfa-12229	211	46	)	)	PUNCT
ajfa-12229	211	47	20	20	NUM
ajfa-12229	211	48	(	(	PUNCT
ajfa-12229	211	49	4	4	NUM
ajfa-12229	211	50	)	)	PUNCT
ajfa-12229	211	51	10	10	NUM
ajfa-12229	211	52	(	(	PUNCT
ajfa-12229	211	53	2	2	NUM
ajfa-12229	211	54	)	)	PUNCT
ajfa-12229	211	55	0	0	NUM
ajfa-12229	212	1	(	(	PUNCT
ajfa-12229	212	2	0	0	NUM
ajfa-12229	212	3	)	)	PUNCT
ajfa-12229	212	4	100	100	NUM
ajfa-12229	212	5	(	(	PUNCT
ajfa-12229	212	6	20	20	NUM
ajfa-12229	212	7	)	)	PUNCT
ajfa-12229	212	8	1.95	1.95	NUM
ajfa-12229	212	9	11	11	NUM
ajfa-12229	212	10	high	high	ADJ
ajfa-12229	212	11	cutoff	cutoff	NOUN
ajfa-12229	212	12	rate	rate	NOUN
ajfa-12229	212	13	70	70	NUM
ajfa-12229	212	14	(	(	PUNCT
ajfa-12229	212	15	14	14	NUM
ajfa-12229	212	16	)	)	PUNCT
ajfa-12229	212	17	10	10	NUM
ajfa-12229	212	18	(	(	PUNCT
ajfa-12229	212	19	2	2	NUM
ajfa-12229	212	20	)	)	PUNCT
ajfa-12229	212	21	10	10	NUM
ajfa-12229	212	22	(	(	PUNCT
ajfa-12229	212	23	2	2	NUM
ajfa-12229	212	24	)	)	PUNCT
ajfa-12229	212	25	10	10	NUM
ajfa-12229	212	26	(	(	PUNCT
ajfa-12229	212	27	2	2	NUM
ajfa-12229	212	28	)	)	PUNCT
ajfa-12229	212	29	0	0	NUM
ajfa-12229	213	1	(	(	PUNCT
ajfa-12229	213	2	0	0	NUM
ajfa-12229	213	3	)	)	PUNCT
ajfa-12229	213	4	100	100	NUM
ajfa-12229	213	5	(	(	PUNCT
ajfa-12229	213	6	20	20	NUM
ajfa-12229	213	7	)	)	PUNCT
ajfa-12229	213	8	1.60	1.60	NUM
ajfa-12229	213	9	14	14	NUM
ajfa-12229	213	10	uncertainty	uncertainty	NOUN
ajfa-12229	213	11	absorption	absorption	NOUN
ajfa-12229	213	12	50	50	NUM
ajfa-12229	213	13	(	(	PUNCT
ajfa-12229	213	14	10	10	NUM
ajfa-12229	213	15	)	)	PUNCT
ajfa-12229	213	16	0	0	NUM
ajfa-12229	214	1	(	(	PUNCT
ajfa-12229	214	2	0	0	NUM
ajfa-12229	214	3	)	)	PUNCT
ajfa-12229	214	4	25	25	NUM
ajfa-12229	214	5	(	(	PUNCT
ajfa-12229	214	6	5	5	NUM
ajfa-12229	214	7	)	)	PUNCT
ajfa-12229	214	8	25	25	NUM
ajfa-12229	214	9	(	(	PUNCT
ajfa-12229	214	10	5	5	NUM
ajfa-12229	214	11	)	)	PUNCT
ajfa-12229	214	12	0	0	NUM
ajfa-12229	215	1	(	(	PUNCT
ajfa-12229	215	2	0	0	NUM
ajfa-12229	215	3	)	)	PUNCT
ajfa-12229	215	4	100	100	NUM
ajfa-12229	215	5	(	(	PUNCT
ajfa-12229	215	6	20	20	NUM
ajfa-12229	215	7	)	)	PUNCT
ajfa-12229	215	8	2.25	2.25	NUM
ajfa-12229	215	9	9	9	NUM
ajfa-12229	215	10	breakeven	breakeven	NOUN
ajfa-12229	215	11	analysis	analysis	NOUN
ajfa-12229	215	12	0	0	NUM
ajfa-12229	215	13	(	(	PUNCT
ajfa-12229	215	14	0	0	NUM
ajfa-12229	215	15	)	)	PUNCT
ajfa-12229	215	16	0	0	NUM
ajfa-12229	216	1	(	(	PUNCT
ajfa-12229	216	2	0	0	NUM
ajfa-12229	216	3	)	)	PUNCT
ajfa-12229	216	4	10	10	NUM
ajfa-12229	216	5	(	(	PUNCT
ajfa-12229	216	6	2	2	NUM
ajfa-12229	216	7	)	)	PUNCT
ajfa-12229	216	8	20	20	NUM
ajfa-12229	216	9	(	(	PUNCT
ajfa-12229	216	10	4	4	NUM
ajfa-12229	216	11	)	)	SYM
ajfa-12229	216	12	70	70	NUM
ajfa-12229	216	13	(	(	PUNCT
ajfa-12229	216	14	14	14	NUM
ajfa-12229	216	15	)	)	PUNCT
ajfa-12229	216	16	100	100	NUM
ajfa-12229	216	17	(	(	PUNCT
ajfa-12229	216	18	20	20	NUM
ajfa-12229	216	19	)	)	PUNCT
ajfa-12229	216	20	4.60	4.60	NUM
ajfa-12229	216	21	1	1	NUM
ajfa-12229	216	22	adjusting	adjust	VERB
ajfa-12229	216	23	the	the	DET
ajfa-12229	216	24	required	require	VERB
ajfa-12229	216	25	return	return	NOUN
ajfa-12229	216	26	35	35	NUM
ajfa-12229	216	27	(	(	PUNCT
ajfa-12229	216	28	7	7	NUM
ajfa-12229	216	29	)	)	SYM
ajfa-12229	216	30	15	15	NUM
ajfa-12229	216	31	(	(	PUNCT
ajfa-12229	216	32	3	3	NUM
ajfa-12229	216	33	)	)	PUNCT
ajfa-12229	216	34	20	20	NUM
ajfa-12229	216	35	(	(	PUNCT
ajfa-12229	216	36	4	4	NUM
ajfa-12229	216	37	)	)	PUNCT
ajfa-12229	216	38	25	25	NUM
ajfa-12229	216	39	(	(	PUNCT
ajfa-12229	216	40	5	5	NUM
ajfa-12229	216	41	)	)	SYM
ajfa-12229	216	42	5	5	NUM
ajfa-12229	216	43	(	(	PUNCT
ajfa-12229	216	44	1	1	NUM
ajfa-12229	216	45	)	)	PUNCT
ajfa-12229	216	46	100	100	NUM
ajfa-12229	216	47	(	(	PUNCT
ajfa-12229	216	48	20	20	NUM
ajfa-12229	216	49	)	)	PUNCT
ajfa-12229	216	50	2.50	2.50	NUM
ajfa-12229	216	51	7	7	NUM
ajfa-12229	216	52	inflation	inflation	NOUN
ajfa-12229	216	53	adjusted	adjust	VERB
ajfa-12229	216	54	cash	cash	NOUN
ajfa-12229	216	55	flow	flow	NOUN
ajfa-12229	216	56	15	15	NUM
ajfa-12229	216	57	(	(	PUNCT
ajfa-12229	216	58	3	3	NUM
ajfa-12229	216	59	)	)	PUNCT
ajfa-12229	216	60	0	0	NUM
ajfa-12229	217	1	(	(	PUNCT
ajfa-12229	217	2	0	0	NUM
ajfa-12229	217	3	)	)	PUNCT
ajfa-12229	217	4	10	10	NUM
ajfa-12229	217	5	(	(	PUNCT
ajfa-12229	217	6	2	2	NUM
ajfa-12229	217	7	)	)	PUNCT
ajfa-12229	217	8	25	25	NUM
ajfa-12229	217	9	(	(	PUNCT
ajfa-12229	217	10	5	5	NUM
ajfa-12229	217	11	)	)	PUNCT
ajfa-12229	217	12	50	50	NUM
ajfa-12229	217	13	(	(	PUNCT
ajfa-12229	217	14	10	10	NUM
ajfa-12229	217	15	)	)	PUNCT
ajfa-12229	217	16	100	100	NUM
ajfa-12229	217	17	(	(	PUNCT
ajfa-12229	217	18	20	20	NUM
ajfa-12229	217	19	)	)	PUNCT
ajfa-12229	217	20	3.95	3.95	NUM
ajfa-12229	217	21	2	2	NUM
ajfa-12229	217	22	market	market	NOUN
ajfa-12229	217	23	value	value	NOUN
ajfa-12229	217	24	added	add	VERB
ajfa-12229	217	25	40	40	NUM
ajfa-12229	217	26	(	(	PUNCT
ajfa-12229	217	27	8)	8)	NUM
ajfa-12229	217	28	10	10	NUM
ajfa-12229	217	29	(	(	PUNCT
ajfa-12229	217	30	2	2	NUM
ajfa-12229	217	31	)	)	PUNCT
ajfa-12229	217	32	25	25	NUM
ajfa-12229	217	33	(	(	PUNCT
ajfa-12229	217	34	5	5	NUM
ajfa-12229	217	35	)	)	SYM
ajfa-12229	217	36	15	15	NUM
ajfa-12229	217	37	(	(	PUNCT
ajfa-12229	217	38	3	3	NUM
ajfa-12229	217	39	)	)	PUNCT
ajfa-12229	217	40	10	10	NUM
ajfa-12229	217	41	(	(	PUNCT
ajfa-12229	217	42	2	2	NUM
ajfa-12229	217	43	)	)	PUNCT
ajfa-12229	217	44	100	100	NUM
ajfa-12229	217	45	(	(	PUNCT
ajfa-12229	217	46	20	20	NUM
ajfa-12229	217	47	)	)	PUNCT
ajfa-12229	217	48	2.45	2.45	NUM
ajfa-12229	217	49	8	8	NUM
ajfa-12229	217	50	complex	complex	ADJ
ajfa-12229	217	51	mathematical	mathematical	ADJ
ajfa-12229	217	52	model	model	NOUN
ajfa-12229	217	53	65	65	NUM
ajfa-12229	217	54	(	(	PUNCT
ajfa-12229	217	55	13	13	NUM
ajfa-12229	217	56	)	)	SYM
ajfa-12229	217	57	30	30	NUM
ajfa-12229	217	58	(	(	PUNCT
ajfa-12229	217	59	6	6	NUM
ajfa-12229	217	60	)	)	SYM
ajfa-12229	217	61	5	5	NUM
ajfa-12229	217	62	(	(	PUNCT
ajfa-12229	217	63	1	1	NUM
ajfa-12229	217	64	)	)	PUNCT
ajfa-12229	217	65	0	0	NUM
ajfa-12229	218	1	(	(	PUNCT
ajfa-12229	218	2	0	0	NUM
ajfa-12229	218	3	)	)	PUNCT
ajfa-12229	218	4	0	0	NUM
ajfa-12229	219	1	(	(	PUNCT
ajfa-12229	219	2	0	0	NUM
ajfa-12229	219	3	)	)	PUNCT
ajfa-12229	219	4	100	100	NUM
ajfa-12229	219	5	(	(	PUNCT
ajfa-12229	219	6	20	20	NUM
ajfa-12229	219	7	)	)	PUNCT
ajfa-12229	219	8	1.40	1.40	NUM
ajfa-12229	219	9	16	16	NUM
ajfa-12229	219	10	linear	linear	NOUN
ajfa-12229	219	11	programming	programming	NOUN
ajfa-12229	219	12	60	60	NUM
ajfa-12229	219	13	(	(	PUNCT
ajfa-12229	219	14	12	12	NUM
ajfa-12229	219	15	)	)	PUNCT
ajfa-12229	219	16	35	35	NUM
ajfa-12229	219	17	(	(	PUNCT
ajfa-12229	219	18	7	7	NUM
ajfa-12229	219	19	)	)	SYM
ajfa-12229	219	20	5	5	NUM
ajfa-12229	219	21	(	(	PUNCT
ajfa-12229	219	22	1	1	NUM
ajfa-12229	219	23	)	)	PUNCT
ajfa-12229	219	24	0	0	NUM
ajfa-12229	220	1	(	(	PUNCT
ajfa-12229	220	2	0	0	NUM
ajfa-12229	220	3	)	)	PUNCT
ajfa-12229	220	4	0	0	NUM
ajfa-12229	221	1	(	(	PUNCT
ajfa-12229	221	2	0	0	NUM
ajfa-12229	221	3	)	)	PUNCT
ajfa-12229	221	4	100	100	NUM
ajfa-12229	221	5	(	(	PUNCT
ajfa-12229	221	6	20	20	NUM
ajfa-12229	221	7	)	)	PUNCT
ajfa-12229	221	8	1.45	1.45	NUM
ajfa-12229	221	9	15	15	NUM
ajfa-12229	221	10	short	short	ADJ
ajfa-12229	221	11	payback	payback	NOUN
ajfa-12229	221	12	period	period	NOUN
ajfa-12229	221	13	55	55	NUM
ajfa-12229	221	14	(	(	PUNCT
ajfa-12229	221	15	11	11	NUM
ajfa-12229	221	16	)	)	SYM
ajfa-12229	221	17	15	15	NUM
ajfa-12229	221	18	(	(	PUNCT
ajfa-12229	221	19	3	3	NUM
ajfa-12229	221	20	)	)	PUNCT
ajfa-12229	221	21	10	10	NUM
ajfa-12229	221	22	(	(	PUNCT
ajfa-12229	221	23	2	2	NUM
ajfa-12229	221	24	)	)	PUNCT
ajfa-12229	221	25	15	15	NUM
ajfa-12229	221	26	(	(	PUNCT
ajfa-12229	221	27	3	3	NUM
ajfa-12229	221	28	)	)	PUNCT
ajfa-12229	221	29	5	5	NUM
ajfa-12229	221	30	(	(	PUNCT
ajfa-12229	221	31	1	1	NUM
ajfa-12229	221	32	)	)	PUNCT
ajfa-12229	221	33	100	100	NUM
ajfa-12229	221	34	(	(	PUNCT
ajfa-12229	221	35	20	20	NUM
ajfa-12229	221	36	)	)	PUNCT
ajfa-12229	221	37	2.00	2.00	NUM
ajfa-12229	221	38	10	10	NUM
ajfa-12229	221	39	use	use	NOUN
ajfa-12229	221	40	of	of	ADP
ajfa-12229	221	41	certainty	certainty	NOUN
ajfa-12229	221	42	equivalent	equivalent	ADJ
ajfa-12229	221	43	65	65	NUM
ajfa-12229	221	44	(	(	PUNCT
ajfa-12229	221	45	13	13	NUM
ajfa-12229	221	46	)	)	PUNCT
ajfa-12229	221	47	10	10	NUM
ajfa-12229	221	48	(	(	PUNCT
ajfa-12229	221	49	2	2	NUM
ajfa-12229	221	50	)	)	PUNCT
ajfa-12229	221	51	15	15	NUM
ajfa-12229	221	52	(	(	PUNCT
ajfa-12229	221	53	3	3	NUM
ajfa-12229	221	54	)	)	PUNCT
ajfa-12229	221	55	10	10	NUM
ajfa-12229	221	56	(	(	PUNCT
ajfa-12229	221	57	2	2	NUM
ajfa-12229	221	58	)	)	PUNCT
ajfa-12229	221	59	0	0	NUM
ajfa-12229	222	1	(	(	PUNCT
ajfa-12229	222	2	0	0	NUM
ajfa-12229	222	3	)	)	PUNCT
ajfa-12229	222	4	100	100	NUM
ajfa-12229	222	5	(	(	PUNCT
ajfa-12229	222	6	20	20	NUM
ajfa-12229	222	7	)	)	PUNCT
ajfa-12229	222	8	1.70	1.70	NUM
ajfa-12229	222	9	12	12	NUM
ajfa-12229	222	10	probability	probability	NOUN
ajfa-12229	222	11	analysis	analysis	NOUN
ajfa-12229	222	12	10	10	NUM
ajfa-12229	222	13	(	(	PUNCT
ajfa-12229	222	14	2	2	NUM
ajfa-12229	222	15	)	)	PUNCT
ajfa-12229	222	16	10	10	NUM
ajfa-12229	222	17	(	(	PUNCT
ajfa-12229	222	18	2	2	NUM
ajfa-12229	222	19	)	)	PUNCT
ajfa-12229	222	20	10	10	NUM
ajfa-12229	222	21	(	(	PUNCT
ajfa-12229	222	22	2	2	NUM
ajfa-12229	222	23	)	)	PUNCT
ajfa-12229	222	24	25	25	NUM
ajfa-12229	222	25	(	(	PUNCT
ajfa-12229	222	26	5	5	NUM
ajfa-12229	222	27	)	)	PUNCT
ajfa-12229	222	28	45	45	NUM
ajfa-12229	222	29	(	(	PUNCT
ajfa-12229	222	30	9	9	NUM
ajfa-12229	222	31	)	)	SYM
ajfa-12229	222	32	100	100	NUM
ajfa-12229	222	33	(	(	PUNCT
ajfa-12229	222	34	20	20	NUM
ajfa-12229	222	35	)	)	PUNCT
ajfa-12229	222	36	3.85	3.85	NUM
ajfa-12229	222	37	3	3	NUM
ajfa-12229	222	38	source	source	NOUN
ajfa-12229	222	39	:	:	PUNCT
ajfa-12229	222	40	survey	survey	NOUN
ajfa-12229	222	41	data	datum	NOUN
ajfa-12229	222	42	risk	risk	NOUN
ajfa-12229	222	43	is	be	AUX
ajfa-12229	222	44	mostly	mostly	ADV
ajfa-12229	222	45	intertwined	intertwine	VERB
ajfa-12229	222	46	with	with	ADP
ajfa-12229	222	47	capital	capital	NOUN
ajfa-12229	222	48	investment	investment	NOUN
ajfa-12229	222	49	decision	decision	NOUN
ajfa-12229	222	50	.	.	PUNCT
ajfa-12229	223	1	table	table	NOUN
ajfa-12229	223	2	3	3	NUM
ajfa-12229	223	3	summarizes	summarize	NOUN
ajfa-12229	223	4	the	the	DET
ajfa-12229	223	5	risk	risk	NOUN
ajfa-12229	223	6	analysis	analysis	NOUN
ajfa-12229	223	7	techniques	technique	NOUN
ajfa-12229	223	8	used	use	VERB
ajfa-12229	223	9	for	for	ADP
ajfa-12229	223	10	incorporating	incorporate	VERB
ajfa-12229	223	11	risk	risk	NOUN
ajfa-12229	223	12	in	in	ADP
ajfa-12229	223	13	the	the	DET
ajfa-12229	223	14	investment	investment	NOUN
ajfa-12229	223	15	analysis	analysis	NOUN
ajfa-12229	223	16	.	.	PUNCT
ajfa-12229	224	1	according	accord	VERB
ajfa-12229	224	2	to	to	ADP
ajfa-12229	224	3	the	the	DET
ajfa-12229	224	4	table	table	NOUN
ajfa-12229	224	5	3	3	NUM
ajfa-12229	224	6	,	,	PUNCT
ajfa-12229	224	7	majority	majority	NOUN
ajfa-12229	224	8	of	of	ADP
ajfa-12229	224	9	cfos	cfos	PROPN
ajfa-12229	224	10	revealed	reveal	VERB
ajfa-12229	224	11	that	that	SCONJ
ajfa-12229	224	12	they	they	PRON
ajfa-12229	224	13	use	use	VERB
ajfa-12229	224	14	breakeven	breakeven	ADJ
ajfa-12229	224	15	analysis	analysis	NOUN
ajfa-12229	224	16	for	for	ADP
ajfa-12229	224	17	incorporating	incorporate	VERB
ajfa-12229	224	18	risk	risk	NOUN
ajfa-12229	224	19	in	in	ADP
ajfa-12229	224	20	the	the	DET
ajfa-12229	224	21	evaluation	evaluation	NOUN
ajfa-12229	224	22	of	of	ADP
ajfa-12229	224	23	investment	investment	NOUN
ajfa-12229	224	24	proposal	proposal	NOUN
ajfa-12229	224	25	(	(	PUNCT
ajfa-12229	224	26	always	always	ADV
ajfa-12229	224	27	70	70	NUM
ajfa-12229	224	28	percent	percent	NOUN
ajfa-12229	224	29	and	and	CCONJ
ajfa-12229	224	30	often	often	ADV
ajfa-12229	224	31	20	20	NUM
ajfa-12229	224	32	percent	percent	NOUN
ajfa-12229	224	33	)	)	PUNCT
ajfa-12229	224	34	yielding	yield	VERB
ajfa-12229	224	35	mean	mean	ADJ
ajfa-12229	224	36	value	value	NOUN
ajfa-12229	224	37	of	of	ADP
ajfa-12229	224	38	4.60	4.60	NUM
ajfa-12229	224	39	.	.	PUNCT
ajfa-12229	225	1	inflation	inflation	NOUN
ajfa-12229	225	2	adjusted	adjust	VERB
ajfa-12229	225	3	cash	cash	NOUN
ajfa-12229	225	4	flow	flow	NOUN
ajfa-12229	225	5	is	be	AUX
ajfa-12229	225	6	the	the	DET
ajfa-12229	225	7	second	second	ADJ
ajfa-12229	225	8	most	most	ADV
ajfa-12229	225	9	preferred	preferred	ADJ
ajfa-12229	225	10	method	method	NOUN
ajfa-12229	225	11	for	for	ADP
ajfa-12229	225	12	incorporating	incorporate	VERB
ajfa-12229	225	13	risk	risk	NOUN
ajfa-12229	225	14	(	(	PUNCT
ajfa-12229	225	15	always	always	ADV
ajfa-12229	225	16	50	50	NUM
ajfa-12229	225	17	percent	percent	NOUN
ajfa-12229	225	18	and	and	CCONJ
ajfa-12229	225	19	often	often	ADV
ajfa-12229	225	20	25	25	NUM
ajfa-12229	225	21	percent	percent	NOUN
ajfa-12229	225	22	)	)	PUNCT
ajfa-12229	225	23	yielding	yield	VERB
ajfa-12229	225	24	second	second	ADV
ajfa-12229	225	25	highest	high	ADJ
ajfa-12229	225	26	mean	mean	ADJ
ajfa-12229	225	27	value	value	NOUN
ajfa-12229	225	28	of	of	ADP
ajfa-12229	225	29	3.95	3.95	NUM
ajfa-12229	225	30	,	,	PUNCT
ajfa-12229	225	31	followed	follow	VERB
ajfa-12229	225	32	by	by	ADP
ajfa-12229	225	33	probability	probability	NOUN
ajfa-12229	225	34	analysis	analysis	NOUN
ajfa-12229	225	35	(	(	PUNCT
ajfa-12229	225	36	always	always	ADV
ajfa-12229	225	37	45	45	NUM
ajfa-12229	225	38	percent	percent	NOUN
ajfa-12229	225	39	and	and	CCONJ
ajfa-12229	225	40	often	often	ADV
ajfa-12229	225	41	25	25	NUM
ajfa-12229	225	42	percent	percent	NOUN
ajfa-12229	225	43	)	)	PUNCT
ajfa-12229	225	44	,	,	PUNCT
ajfa-12229	225	45	sensitivity	sensitivity	NOUN
ajfa-12229	225	46	analysis	analysis	NOUN
ajfa-12229	225	47	(	(	PUNCT
ajfa-12229	225	48	always	always	ADV
ajfa-12229	225	49	30	30	NUM
ajfa-12229	225	50	percent	percent	NOUN
ajfa-12229	225	51	and	and	CCONJ
ajfa-12229	225	52	often	often	ADV
ajfa-12229	225	53	40	40	NUM
ajfa-12229	225	54	percent	percent	NOUN
ajfa-12229	225	55	)	)	PUNCT
ajfa-12229	225	56	and	and	CCONJ
ajfa-12229	225	57	scenario	scenario	NOUN
ajfa-12229	225	58	analysis	analysis	NOUN
ajfa-12229	225	59	(	(	PUNCT
ajfa-12229	225	60	always	always	ADV
ajfa-12229	225	61	35	35	NUM
ajfa-12229	225	62	percent	percent	NOUN
ajfa-12229	225	63	and	and	CCONJ
ajfa-12229	225	64	often	often	ADV
ajfa-12229	225	65	20	20	NUM
ajfa-12229	225	66	percent	percent	NOUN
ajfa-12229	225	67	)	)	PUNCT
ajfa-12229	225	68	yielding	yield	VERB
ajfa-12229	225	69	next	next	ADV
ajfa-12229	225	70	highest	high	ADJ
ajfa-12229	225	71	mean	mean	ADJ
ajfa-12229	225	72	value	value	NOUN
ajfa-12229	225	73	of	of	ADP
ajfa-12229	225	74	3.85	3.85	NUM
ajfa-12229	225	75	,	,	PUNCT
ajfa-12229	225	76	3.80	3.80	NUM
ajfa-12229	225	77	and	and	CCONJ
ajfa-12229	225	78	3.45	3.45	NUM
ajfa-12229	225	79	,	,	PUNCT
ajfa-12229	225	80	respectively	respectively	ADV
ajfa-12229	225	81	.	.	PUNCT
ajfa-12229	226	1	all	all	DET
ajfa-12229	226	2	other	other	ADJ
ajfa-12229	226	3	risk	risk	NOUN
ajfa-12229	226	4	analysis	analysis	NOUN
ajfa-12229	226	5	tools	tool	NOUN
ajfa-12229	226	6	are	be	AUX
ajfa-12229	226	7	hardly	hardly	ADV
ajfa-12229	226	8	used	use	VERB
ajfa-12229	226	9	in	in	ADP
ajfa-12229	226	10	sampled	sample	VERB
ajfa-12229	226	11	companies	company	NOUN
ajfa-12229	226	12	.	.	PUNCT
ajfa-12229	227	1	the	the	DET
ajfa-12229	227	2	results	result	NOUN
ajfa-12229	227	3	are	be	AUX
ajfa-12229	227	4	consistent	consistent	ADJ
ajfa-12229	227	5	with	with	ADP
ajfa-12229	227	6	the	the	DET
ajfa-12229	227	7	studies	study	NOUN
ajfa-12229	227	8	of	of	ADP
ajfa-12229	227	9	babu	babu	PROPN
ajfa-12229	227	10	and	and	CCONJ
ajfa-12229	227	11	sharma	sharma	PROPN
ajfa-12229	227	12	(	(	PUNCT
ajfa-12229	227	13	1995	1995	NUM
ajfa-12229	227	14	)	)	PUNCT
ajfa-12229	227	15	verma	verma	PROPN
ajfa-12229	227	16	et	et	PROPN
ajfa-12229	227	17	al	al	PROPN
ajfa-12229	227	18	.	.	PROPN
ajfa-12229	228	1	(	(	PUNCT
ajfa-12229	228	2	2009	2009	NUM
ajfa-12229	228	3	)	)	PUNCT
ajfa-12229	228	4	and	and	CCONJ
ajfa-12229	228	5	nurullah	nurullah	PROPN
ajfa-12229	228	6	and	and	CCONJ
ajfa-12229	228	7	kengatharan	kengatharan	NOUN
ajfa-12229	228	8	(	(	PUNCT
ajfa-12229	228	9	2015	2015	NUM
ajfa-12229	228	10	)	)	PUNCT
ajfa-12229	228	11	.	.	PUNCT
ajfa-12229	229	1	risk	risk	NOUN
ajfa-12229	229	2	analysis	analysis	NOUN
ajfa-12229	229	3	techniques	technique	NOUN
ajfa-12229	229	4	have	have	AUX
ajfa-12229	229	5	been	be	AUX
ajfa-12229	229	6	considered	consider	VERB
ajfa-12229	229	7	which	which	PRON
ajfa-12229	229	8	have	have	AUX
ajfa-12229	229	9	mean	mean	VERB
ajfa-12229	229	10	value	value	NOUN
ajfa-12229	229	11	more	more	ADJ
ajfa-12229	229	12	than	than	ADP
ajfa-12229	229	13	three	three	NUM
ajfa-12229	229	14	asian	asian	ADJ
ajfa-12229	229	15	journal	journal	NOUN
ajfa-12229	229	16	of	of	ADP
ajfa-12229	229	17	finance	finance	PROPN
ajfa-12229	229	18	&	&	CCONJ
ajfa-12229	229	19	accounting	accounting	PROPN
ajfa-12229	229	20	issn	issn	PROPN
ajfa-12229	229	21	1946	1946	NUM
ajfa-12229	229	22	-	-	PUNCT
ajfa-12229	229	23	052x	052x	PROPN
ajfa-12229	229	24	2017	2017	NUM
ajfa-12229	229	25	,	,	PUNCT
ajfa-12229	229	26	vol	vol	NOUN
ajfa-12229	229	27	.	.	NOUN
ajfa-12229	229	28	9	9	NUM
ajfa-12229	229	29	,	,	PUNCT
ajfa-12229	229	30	no	no	INTJ
ajfa-12229	229	31	.	.	NOUN
ajfa-12229	229	32	2	2	NUM
ajfa-12229	229	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	229	34	300	300	NUM
ajfa-12229	229	35	for	for	ADP
ajfa-12229	229	36	the	the	DET
ajfa-12229	229	37	analysis	analysis	NOUN
ajfa-12229	229	38	on	on	ADP
ajfa-12229	229	39	the	the	DET
ajfa-12229	229	40	relationship	relationship	NOUN
ajfa-12229	229	41	between	between	ADP
ajfa-12229	229	42	risk	risk	NOUN
ajfa-12229	229	43	analysis	analysis	NOUN
ajfa-12229	229	44	techniques	technique	NOUN
ajfa-12229	229	45	and	and	CCONJ
ajfa-12229	229	46	effectiveness	effectiveness	NOUN
ajfa-12229	229	47	of	of	ADP
ajfa-12229	229	48	investment	investment	NOUN
ajfa-12229	229	49	decision	decision	NOUN
ajfa-12229	229	50	,	,	PUNCT
ajfa-12229	229	51	as	as	SCONJ
ajfa-12229	229	52	they	they	PRON
ajfa-12229	229	53	are	be	AUX
ajfa-12229	229	54	mostly	mostly	ADV
ajfa-12229	229	55	used	use	VERB
ajfa-12229	229	56	by	by	ADP
ajfa-12229	229	57	selected	select	VERB
ajfa-12229	229	58	companies	company	NOUN
ajfa-12229	229	59	.	.	PUNCT
ajfa-12229	230	1	4.3	4.3	NUM
ajfa-12229	230	2	correlation	correlation	NOUN
ajfa-12229	230	3	analysis	analysis	NOUN
ajfa-12229	230	4	correlation	correlation	NOUN
ajfa-12229	230	5	analysis	analysis	NOUN
ajfa-12229	230	6	is	be	AUX
ajfa-12229	230	7	the	the	DET
ajfa-12229	230	8	statistical	statistical	ADJ
ajfa-12229	230	9	tool	tool	NOUN
ajfa-12229	230	10	that	that	PRON
ajfa-12229	230	11	can	can	AUX
ajfa-12229	230	12	be	be	AUX
ajfa-12229	230	13	utilized	utilize	VERB
ajfa-12229	230	14	to	to	PART
ajfa-12229	230	15	determine	determine	VERB
ajfa-12229	230	16	the	the	DET
ajfa-12229	230	17	level	level	NOUN
ajfa-12229	230	18	of	of	ADP
ajfa-12229	230	19	association	association	NOUN
ajfa-12229	230	20	between	between	ADP
ajfa-12229	230	21	two	two	NUM
ajfa-12229	230	22	variables	variable	NOUN
ajfa-12229	230	23	(	(	PUNCT
ajfa-12229	230	24	levin	levin	PROPN
ajfa-12229	230	25	and	and	CCONJ
ajfa-12229	230	26	rubin	rubin	PROPN
ajfa-12229	230	27	,	,	PUNCT
ajfa-12229	230	28	1998	1998	NUM
ajfa-12229	230	29	)	)	PUNCT
ajfa-12229	230	30	.	.	PUNCT
ajfa-12229	231	1	this	this	DET
ajfa-12229	231	2	analysis	analysis	NOUN
ajfa-12229	231	3	can	can	AUX
ajfa-12229	231	4	be	be	AUX
ajfa-12229	231	5	seen	see	VERB
ajfa-12229	231	6	as	as	ADP
ajfa-12229	231	7	the	the	DET
ajfa-12229	231	8	initial	initial	ADJ
ajfa-12229	231	9	step	step	NOUN
ajfa-12229	231	10	in	in	ADP
ajfa-12229	231	11	statistical	statistical	ADJ
ajfa-12229	231	12	modeling	modeling	NOUN
ajfa-12229	231	13	to	to	PART
ajfa-12229	231	14	determine	determine	VERB
ajfa-12229	231	15	the	the	DET
ajfa-12229	231	16	relationship	relationship	NOUN
ajfa-12229	231	17	between	between	ADP
ajfa-12229	231	18	the	the	DET
ajfa-12229	231	19	investment	investment	NOUN
ajfa-12229	231	20	appraisal	appraisal	NOUN
ajfa-12229	231	21	practices	practice	NOUN
ajfa-12229	231	22	and	and	CCONJ
ajfa-12229	231	23	effectiveness	effectiveness	NOUN
ajfa-12229	231	24	of	of	ADP
ajfa-12229	231	25	investment	investment	NOUN
ajfa-12229	231	26	decision	decision	NOUN
ajfa-12229	231	27	.	.	PUNCT
ajfa-12229	232	1	result	result	NOUN
ajfa-12229	232	2	of	of	ADP
ajfa-12229	232	3	correlations	correlation	NOUN
ajfa-12229	232	4	analysis	analysis	NOUN
ajfa-12229	232	5	presented	present	VERB
ajfa-12229	232	6	in	in	ADP
ajfa-12229	232	7	the	the	DET
ajfa-12229	232	8	table	table	NOUN
ajfa-12229	232	9	4	4	NUM
ajfa-12229	232	10	.	.	PUNCT
ajfa-12229	232	11	table	table	NOUN
ajfa-12229	232	12	4	4	NUM
ajfa-12229	232	13	.	.	PUNCT
ajfa-12229	233	1	correlations	correlation	NOUN
ajfa-12229	233	2	between	between	ADP
ajfa-12229	233	3	investment	investment	NOUN
ajfa-12229	233	4	appraisal	appraisal	NOUN
ajfa-12229	233	5	techniques	technique	NOUN
ajfa-12229	233	6	and	and	CCONJ
ajfa-12229	233	7	effectiveness	effectiveness	NOUN
ajfa-12229	233	8	of	of	ADP
ajfa-12229	233	9	investment	investment	NOUN
ajfa-12229	233	10	decision	decision	NOUN
ajfa-12229	233	11	correlations	correlation	NOUN
ajfa-12229	233	12	pb	pb	ADP
ajfa-12229	233	13	dpb	dpb	PROPN
ajfa-12229	233	14	npv	npv	PROPN
ajfa-12229	233	15	irr	irr	PROPN
ajfa-12229	233	16	effectiveness	effectiveness	NOUN
ajfa-12229	233	17	pb	pb	ADP
ajfa-12229	233	18	pearson	pearson	PROPN
ajfa-12229	233	19	correlation	correlation	PROPN
ajfa-12229	233	20	1	1	NUM
ajfa-12229	233	21	sig	sig	NOUN
ajfa-12229	233	22	.	.	PUNCT
ajfa-12229	234	1	(	(	PUNCT
ajfa-12229	234	2	2	2	NUM
ajfa-12229	234	3	-	-	PUNCT
ajfa-12229	234	4	tailed	tailed	ADJ
ajfa-12229	234	5	)	)	PUNCT
ajfa-12229	234	6	dpb	dpb	PROPN
ajfa-12229	234	7	pearson	pearson	PROPN
ajfa-12229	234	8	correlation	correlation	NOUN
ajfa-12229	234	9	.552	.552	NUM
ajfa-12229	234	10	*	*	SYM
ajfa-12229	234	11	1	1	NUM
ajfa-12229	234	12	sig	sig	NOUN
ajfa-12229	234	13	.	.	PUNCT
ajfa-12229	235	1	(	(	PUNCT
ajfa-12229	235	2	2	2	NUM
ajfa-12229	235	3	-	-	PUNCT
ajfa-12229	235	4	tailed	tailed	ADJ
ajfa-12229	235	5	)	)	PUNCT
ajfa-12229	235	6	.012	.012	NUM
ajfa-12229	235	7	npv	npv	PROPN
ajfa-12229	235	8	pearson	pearson	PROPN
ajfa-12229	235	9	correlation	correlation	PROPN
ajfa-12229	235	10	.193	.193	NUM
ajfa-12229	235	11	.022	.022	NUM
ajfa-12229	235	12	1	1	NUM
ajfa-12229	235	13	sig	sig	NOUN
ajfa-12229	235	14	.	.	PUNCT
ajfa-12229	236	1	(	(	PUNCT
ajfa-12229	236	2	2	2	NUM
ajfa-12229	236	3	-	-	PUNCT
ajfa-12229	236	4	tailed	tailed	ADJ
ajfa-12229	236	5	)	)	PUNCT
ajfa-12229	236	6	.415	.415	NUM
ajfa-12229	237	1	.928	.928	NUM
ajfa-12229	237	2	irr	irr	PROPN
ajfa-12229	237	3	pearson	pearson	PROPN
ajfa-12229	237	4	correlation	correlation	NOUN
ajfa-12229	237	5	-.132	-.132	X
ajfa-12229	237	6	-.068	-.068	VERB
ajfa-12229	237	7	.498	.498	NUM
ajfa-12229	237	8	*	*	SYM
ajfa-12229	237	9	1	1	NUM
ajfa-12229	237	10	sig	sig	NOUN
ajfa-12229	237	11	.	.	PUNCT
ajfa-12229	238	1	(	(	PUNCT
ajfa-12229	238	2	2	2	NUM
ajfa-12229	238	3	-	-	PUNCT
ajfa-12229	238	4	tailed	tail	VERB
ajfa-12229	238	5	)	)	PUNCT
ajfa-12229	238	6	.579	.579	NUM
ajfa-12229	239	1	.775	.775	NUM
ajfa-12229	239	2	.025	.025	NUM
ajfa-12229	239	3	effectiveness	effectiveness	NOUN
ajfa-12229	239	4	pearson	pearson	NOUN
ajfa-12229	239	5	correlation	correlation	NOUN
ajfa-12229	239	6	-.389	-.389	PROPN
ajfa-12229	239	7	-.556	-.556	PROPN
ajfa-12229	239	8	*	*	PUNCT
ajfa-12229	239	9	.535	.535	NUM
ajfa-12229	239	10	*	*	NUM
ajfa-12229	239	11	.607	.607	NUM
ajfa-12229	239	12	*	*	PUNCT
ajfa-12229	239	13	*	*	PROPN
ajfa-12229	239	14	1	1	NUM
ajfa-12229	239	15	sig	sig	NOUN
ajfa-12229	239	16	.	.	PUNCT
ajfa-12229	240	1	(	(	PUNCT
ajfa-12229	240	2	2	2	NUM
ajfa-12229	240	3	-	-	PUNCT
ajfa-12229	240	4	tailed	tail	VERB
ajfa-12229	240	5	)	)	PUNCT
ajfa-12229	241	1	.090	.090	NUM
ajfa-12229	242	1	.011	.011	NUM
ajfa-12229	242	2	.015	.015	NUM
ajfa-12229	242	3	.005	.005	NUM
ajfa-12229	242	4	*	*	PUNCT
ajfa-12229	242	5	.	.	PUNCT
ajfa-12229	243	1	correlation	correlation	NOUN
ajfa-12229	243	2	is	be	AUX
ajfa-12229	243	3	significant	significant	ADJ
ajfa-12229	243	4	at	at	ADP
ajfa-12229	243	5	the	the	DET
ajfa-12229	243	6	0.05	0.05	NUM
ajfa-12229	243	7	level	level	NOUN
ajfa-12229	243	8	(	(	PUNCT
ajfa-12229	243	9	2	2	NUM
ajfa-12229	243	10	-	-	PUNCT
ajfa-12229	243	11	tailed	tailed	ADJ
ajfa-12229	243	12	)	)	PUNCT
ajfa-12229	243	13	.	.	PUNCT
ajfa-12229	244	1	*	*	PUNCT
ajfa-12229	244	2	*	*	X
ajfa-12229	244	3	.	.	PUNCT
ajfa-12229	245	1	correlation	correlation	NOUN
ajfa-12229	245	2	is	be	AUX
ajfa-12229	245	3	significant	significant	ADJ
ajfa-12229	245	4	at	at	ADP
ajfa-12229	245	5	the	the	DET
ajfa-12229	245	6	0.01	0.01	NUM
ajfa-12229	245	7	level	level	NOUN
ajfa-12229	245	8	(	(	PUNCT
ajfa-12229	245	9	2	2	NUM
ajfa-12229	245	10	-	-	PUNCT
ajfa-12229	245	11	tailed	tailed	ADJ
ajfa-12229	245	12	)	)	PUNCT
ajfa-12229	245	13	.	.	PUNCT
ajfa-12229	246	1	source	source	NOUN
ajfa-12229	246	2	:	:	PUNCT
ajfa-12229	246	3	survey	survey	NOUN
ajfa-12229	246	4	data	datum	NOUN
ajfa-12229	246	5	as	as	ADP
ajfa-12229	246	6	a	a	DET
ajfa-12229	246	7	result	result	NOUN
ajfa-12229	246	8	presented	present	VERB
ajfa-12229	246	9	in	in	ADP
ajfa-12229	246	10	table	table	NOUN
ajfa-12229	246	11	4	4	NUM
ajfa-12229	246	12	,	,	PUNCT
ajfa-12229	246	13	dpb	dpb	PROPN
ajfa-12229	246	14	,	,	PUNCT
ajfa-12229	246	15	npv	npv	PROPN
ajfa-12229	246	16	and	and	CCONJ
ajfa-12229	246	17	irr	irr	NOUN
ajfa-12229	246	18	significantly	significantly	ADV
ajfa-12229	246	19	associated	associate	VERB
ajfa-12229	246	20	with	with	ADP
ajfa-12229	246	21	the	the	DET
ajfa-12229	246	22	effectiveness	effectiveness	NOUN
ajfa-12229	246	23	of	of	ADP
ajfa-12229	246	24	investment	investment	NOUN
ajfa-12229	246	25	decision	decision	NOUN
ajfa-12229	246	26	.	.	PUNCT
ajfa-12229	247	1	there	there	PRON
ajfa-12229	247	2	was	be	VERB
ajfa-12229	247	3	a	a	DET
ajfa-12229	247	4	positive	positive	ADJ
ajfa-12229	247	5	relationship	relationship	NOUN
ajfa-12229	247	6	between	between	ADP
ajfa-12229	247	7	npv	npv	NOUN
ajfa-12229	247	8	and	and	CCONJ
ajfa-12229	247	9	effectiveness	effectiveness	NOUN
ajfa-12229	247	10	of	of	ADP
ajfa-12229	247	11	investment	investment	NOUN
ajfa-12229	247	12	decision	decision	NOUN
ajfa-12229	247	13	that	that	PRON
ajfa-12229	247	14	shows	show	VERB
ajfa-12229	247	15	r=	r=	ADJ
ajfa-12229	247	16	0.535	0.535	NUM
ajfa-12229	247	17	at	at	ADP
ajfa-12229	247	18	the	the	DET
ajfa-12229	247	19	significant	significant	ADJ
ajfa-12229	247	20	level	level	NOUN
ajfa-12229	247	21	of	of	ADP
ajfa-12229	247	22	0.05	0.05	NUM
ajfa-12229	247	23	(	(	PUNCT
ajfa-12229	247	24	p=	p=	NOUN
ajfa-12229	247	25	0.015	0.015	NUM
ajfa-12229	247	26	)	)	PUNCT
ajfa-12229	247	27	and	and	CCONJ
ajfa-12229	247	28	also	also	ADV
ajfa-12229	247	29	there	there	PRON
ajfa-12229	247	30	was	be	VERB
ajfa-12229	247	31	a	a	DET
ajfa-12229	247	32	positive	positive	ADJ
ajfa-12229	247	33	relationship	relationship	NOUN
ajfa-12229	247	34	between	between	ADP
ajfa-12229	247	35	irr	irr	NOUN
ajfa-12229	247	36	and	and	CCONJ
ajfa-12229	247	37	effectiveness	effectiveness	NOUN
ajfa-12229	247	38	of	of	ADP
ajfa-12229	247	39	investment	investment	NOUN
ajfa-12229	247	40	decision	decision	NOUN
ajfa-12229	247	41	that	that	PRON
ajfa-12229	247	42	shows	show	VERB
ajfa-12229	247	43	r=0.607	r=0.607	VERB
ajfa-12229	247	44	at	at	ADP
ajfa-12229	247	45	the	the	DET
ajfa-12229	247	46	significant	significant	ADJ
ajfa-12229	247	47	level	level	NOUN
ajfa-12229	247	48	of	of	ADP
ajfa-12229	247	49	0.01	0.01	NUM
ajfa-12229	247	50	(	(	PUNCT
ajfa-12229	247	51	p=	p=	NOUN
ajfa-12229	247	52	0.005	0.005	NUM
ajfa-12229	247	53	)	)	PUNCT
ajfa-12229	247	54	.	.	PUNCT
ajfa-12229	248	1	here	here	ADV
ajfa-12229	248	2	the	the	DET
ajfa-12229	248	3	researcher	researcher	NOUN
ajfa-12229	248	4	found	find	VERB
ajfa-12229	248	5	a	a	DET
ajfa-12229	248	6	negative	negative	ADJ
ajfa-12229	248	7	relationship	relationship	NOUN
ajfa-12229	248	8	between	between	ADP
ajfa-12229	248	9	the	the	DET
ajfa-12229	248	10	discounted	discount	VERB
ajfa-12229	248	11	payback	payback	NOUN
ajfa-12229	248	12	period	period	NOUN
ajfa-12229	248	13	and	and	CCONJ
ajfa-12229	248	14	effectiveness	effectiveness	NOUN
ajfa-12229	248	15	of	of	ADP
ajfa-12229	248	16	investment	investment	NOUN
ajfa-12229	248	17	decision	decision	NOUN
ajfa-12229	248	18	that	that	PRON
ajfa-12229	248	19	shows	show	VERB
ajfa-12229	248	20	r=-0.556	r=-0.556	NOUN
ajfa-12229	248	21	at	at	ADP
ajfa-12229	248	22	the	the	DET
ajfa-12229	248	23	significant	significant	ADJ
ajfa-12229	248	24	level	level	NOUN
ajfa-12229	248	25	of	of	ADP
ajfa-12229	248	26	0.05	0.05	NUM
ajfa-12229	248	27	.	.	PUNCT
ajfa-12229	249	1	any	any	DET
ajfa-12229	249	2	other	other	ADJ
ajfa-12229	249	3	5	5	NUM
ajfa-12229	249	4	%	%	NOUN
ajfa-12229	249	5	level	level	NOUN
ajfa-12229	249	6	of	of	ADP
ajfa-12229	249	7	significant	significant	ADJ
ajfa-12229	249	8	relationship	relationship	NOUN
ajfa-12229	249	9	among	among	ADP
ajfa-12229	249	10	the	the	DET
ajfa-12229	249	11	variables	variable	NOUN
ajfa-12229	249	12	was	be	AUX
ajfa-12229	249	13	not	not	PART
ajfa-12229	249	14	found	find	VERB
ajfa-12229	249	15	in	in	ADP
ajfa-12229	249	16	this	this	DET
ajfa-12229	249	17	study	study	NOUN
ajfa-12229	249	18	.	.	PUNCT
ajfa-12229	250	1	asian	asian	ADJ
ajfa-12229	250	2	journal	journal	PROPN
ajfa-12229	250	3	of	of	ADP
ajfa-12229	250	4	finance	finance	PROPN
ajfa-12229	250	5	&	&	CCONJ
ajfa-12229	250	6	accounting	accounting	PROPN
ajfa-12229	250	7	issn	issn	PROPN
ajfa-12229	250	8	1946	1946	NUM
ajfa-12229	250	9	-	-	PUNCT
ajfa-12229	250	10	052x	052x	PROPN
ajfa-12229	250	11	2017	2017	NUM
ajfa-12229	250	12	,	,	PUNCT
ajfa-12229	250	13	vol	vol	NOUN
ajfa-12229	250	14	.	.	NOUN
ajfa-12229	250	15	9	9	NUM
ajfa-12229	250	16	,	,	PUNCT
ajfa-12229	250	17	no	no	NOUN
ajfa-12229	250	18	.	.	NOUN
ajfa-12229	250	19	2	2	NUM
ajfa-12229	250	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	250	21	301	301	NUM
ajfa-12229	250	22	table	table	NOUN
ajfa-12229	250	23	5	5	NUM
ajfa-12229	250	24	.	.	PUNCT
ajfa-12229	251	1	correlations	correlation	NOUN
ajfa-12229	251	2	between	between	ADP
ajfa-12229	251	3	risk	risk	NOUN
ajfa-12229	251	4	analysis	analysis	NOUN
ajfa-12229	251	5	techniques	technique	NOUN
ajfa-12229	251	6	and	and	CCONJ
ajfa-12229	251	7	effectiveness	effectiveness	NOUN
ajfa-12229	251	8	of	of	ADP
ajfa-12229	251	9	investment	investment	NOUN
ajfa-12229	251	10	decisions	decision	NOUN
ajfa-12229	251	11	correlations	correlation	VERB
ajfa-12229	251	12	sensitivity	sensitivity	NOUN
ajfa-12229	251	13	analysis	analysis	NOUN
ajfa-12229	251	14	scenario	scenario	NOUN
ajfa-12229	251	15	analysis	analysis	NOUN
ajfa-12229	251	16	breakeven	breakeven	NOUN
ajfa-12229	251	17	analysis	analysis	NOUN
ajfa-12229	251	18	inflation	inflation	NOUN
ajfa-12229	251	19	adjusted	adjust	VERB
ajfa-12229	251	20	cash	cash	NOUN
ajfa-12229	251	21	flow	flow	NOUN
ajfa-12229	251	22	probability	probability	NOUN
ajfa-12229	251	23	analysis	analysis	NOUN
ajfa-12229	251	24	effectiveness	effectiveness	NOUN
ajfa-12229	251	25	sensitivity	sensitivity	NOUN
ajfa-12229	251	26	analysis	analysis	NOUN
ajfa-12229	251	27	pearson	pearson	NOUN
ajfa-12229	251	28	correlation	correlation	NOUN
ajfa-12229	251	29	1	1	NUM
ajfa-12229	251	30	sig	sig	NOUN
ajfa-12229	251	31	.	.	PUNCT
ajfa-12229	252	1	(	(	PUNCT
ajfa-12229	252	2	2	2	NUM
ajfa-12229	252	3	-	-	PUNCT
ajfa-12229	252	4	tailed	tailed	ADJ
ajfa-12229	252	5	)	)	PUNCT
ajfa-12229	252	6	scenario	scenario	NOUN
ajfa-12229	252	7	analysis	analysis	NOUN
ajfa-12229	252	8	pearson	pearson	NOUN
ajfa-12229	252	9	correlation	correlation	NOUN
ajfa-12229	252	10	.566	.566	NOUN
ajfa-12229	252	11	*	*	PUNCT
ajfa-12229	252	12	*	*	PROPN
ajfa-12229	252	13	1	1	NUM
ajfa-12229	252	14	sig	sig	NOUN
ajfa-12229	252	15	.	.	PUNCT
ajfa-12229	253	1	(	(	PUNCT
ajfa-12229	253	2	2	2	NUM
ajfa-12229	253	3	-	-	PUNCT
ajfa-12229	253	4	tailed	tailed	ADJ
ajfa-12229	253	5	)	)	PUNCT
ajfa-12229	254	1	.009	.009	NUM
ajfa-12229	254	2	breakeven	breakeven	VERB
ajfa-12229	254	3	analysis	analysis	NOUN
ajfa-12229	254	4	pearson	pearson	NOUN
ajfa-12229	254	5	correlation	correlation	NOUN
ajfa-12229	254	6	.026	.026	NUM
ajfa-12229	254	7	-.272	-.272	PROPN
ajfa-12229	254	8	1	1	NUM
ajfa-12229	254	9	sig	sig	NOUN
ajfa-12229	254	10	.	.	PUNCT
ajfa-12229	255	1	(	(	PUNCT
ajfa-12229	255	2	2	2	NUM
ajfa-12229	255	3	-	-	PUNCT
ajfa-12229	255	4	tailed	tail	VERB
ajfa-12229	255	5	)	)	PUNCT
ajfa-12229	255	6	.914	.914	NUM
ajfa-12229	256	1	.247	.247	NUM
ajfa-12229	256	2	inflation	inflation	NOUN
ajfa-12229	256	3	adjusted	adjust	VERB
ajfa-12229	256	4	cash	cash	NOUN
ajfa-12229	256	5	flow	flow	NOUN
ajfa-12229	256	6	pearson	pearson	NOUN
ajfa-12229	256	7	correlation	correlation	NOUN
ajfa-12229	256	8	.670	.670	NUM
ajfa-12229	256	9	*	*	PUNCT
ajfa-12229	256	10	*	*	PUNCT
ajfa-12229	256	11	.298	.298	NUM
ajfa-12229	256	12	.356	.356	NUM
ajfa-12229	256	13	1	1	NUM
ajfa-12229	256	14	sig	sig	NOUN
ajfa-12229	256	15	.	.	PUNCT
ajfa-12229	257	1	(	(	PUNCT
ajfa-12229	257	2	2	2	NUM
ajfa-12229	257	3	-	-	PUNCT
ajfa-12229	257	4	tailed	tailed	ADJ
ajfa-12229	257	5	)	)	PUNCT
ajfa-12229	257	6	.001	.001	NUM
ajfa-12229	257	7	.203	.203	NUM
ajfa-12229	257	8	.123	.123	NUM
ajfa-12229	258	1	probability	probability	NOUN
ajfa-12229	258	2	analysis	analysis	NOUN
ajfa-12229	258	3	pearson	pearson	NOUN
ajfa-12229	258	4	correlation	correlation	NOUN
ajfa-12229	258	5	-.273	-.273	PROPN
ajfa-12229	258	6	-.065	-.065	PROPN
ajfa-12229	258	7	.546	.546	NUM
ajfa-12229	258	8	*	*	SYM
ajfa-12229	258	9	.102	.102	NUM
ajfa-12229	258	10	1	1	NUM
ajfa-12229	258	11	sig	sig	NOUN
ajfa-12229	258	12	.	.	PUNCT
ajfa-12229	259	1	(	(	PUNCT
ajfa-12229	259	2	2	2	NUM
ajfa-12229	259	3	-	-	PUNCT
ajfa-12229	259	4	tailed	tail	VERB
ajfa-12229	259	5	)	)	PUNCT
ajfa-12229	259	6	.245	.245	NUM
ajfa-12229	259	7	.784	.784	NUM
ajfa-12229	259	8	.013	.013	NUM
ajfa-12229	259	9	.669	.669	NUM
ajfa-12229	259	10	effectiveness	effectiveness	NOUN
ajfa-12229	259	11	pearson	pearson	NOUN
ajfa-12229	259	12	correlation	correlation	NOUN
ajfa-12229	259	13	-.486	-.486	NOUN
ajfa-12229	259	14	*	*	PUNCT
ajfa-12229	259	15	-.179	-.179	NOUN
ajfa-12229	259	16	.138	.138	NUM
ajfa-12229	260	1	-.226	-.226	NOUN
ajfa-12229	260	2	.339	.339	NUM
ajfa-12229	260	3	1	1	NUM
ajfa-12229	260	4	sig	sig	NOUN
ajfa-12229	260	5	.	.	PUNCT
ajfa-12229	261	1	(	(	PUNCT
ajfa-12229	261	2	2	2	NUM
ajfa-12229	261	3	-	-	PUNCT
ajfa-12229	261	4	tailed	tailed	ADJ
ajfa-12229	261	5	)	)	PUNCT
ajfa-12229	262	1	.030	.030	NUM
ajfa-12229	262	2	.451	.451	NUM
ajfa-12229	263	1	.563	.563	NUM
ajfa-12229	263	2	.337	.337	NUM
ajfa-12229	263	3	.144	.144	NUM
ajfa-12229	264	1	*	*	PUNCT
ajfa-12229	264	2	*	*	NOUN
ajfa-12229	264	3	.	.	PUNCT
ajfa-12229	265	1	correlation	correlation	NOUN
ajfa-12229	265	2	is	be	AUX
ajfa-12229	265	3	significant	significant	ADJ
ajfa-12229	265	4	at	at	ADP
ajfa-12229	265	5	the	the	DET
ajfa-12229	265	6	0.01	0.01	NUM
ajfa-12229	265	7	level	level	NOUN
ajfa-12229	265	8	(	(	PUNCT
ajfa-12229	265	9	2	2	NUM
ajfa-12229	265	10	-	-	PUNCT
ajfa-12229	265	11	tailed	tailed	ADJ
ajfa-12229	265	12	)	)	PUNCT
ajfa-12229	265	13	.	.	PUNCT
ajfa-12229	266	1	*	*	PUNCT
ajfa-12229	266	2	.	.	PUNCT
ajfa-12229	267	1	correlation	correlation	NOUN
ajfa-12229	267	2	is	be	AUX
ajfa-12229	267	3	significant	significant	ADJ
ajfa-12229	267	4	at	at	ADP
ajfa-12229	267	5	the	the	DET
ajfa-12229	267	6	0.05	0.05	NUM
ajfa-12229	267	7	level	level	NOUN
ajfa-12229	267	8	(	(	PUNCT
ajfa-12229	267	9	2	2	NUM
ajfa-12229	267	10	-	-	PUNCT
ajfa-12229	267	11	tailed	tailed	ADJ
ajfa-12229	267	12	)	)	PUNCT
ajfa-12229	267	13	.	.	PUNCT
ajfa-12229	268	1	source	source	NOUN
ajfa-12229	268	2	:	:	PUNCT
ajfa-12229	268	3	survey	survey	NOUN
ajfa-12229	268	4	data	datum	NOUN
ajfa-12229	268	5	as	as	ADP
ajfa-12229	268	6	a	a	DET
ajfa-12229	268	7	result	result	NOUN
ajfa-12229	268	8	of	of	ADP
ajfa-12229	268	9	correlations	correlation	NOUN
ajfa-12229	268	10	analysis	analysis	NOUN
ajfa-12229	268	11	presented	present	VERB
ajfa-12229	268	12	in	in	ADP
ajfa-12229	268	13	table	table	NOUN
ajfa-12229	268	14	5	5	NUM
ajfa-12229	268	15	,	,	PUNCT
ajfa-12229	268	16	there	there	PRON
ajfa-12229	268	17	was	be	VERB
ajfa-12229	268	18	a	a	DET
ajfa-12229	268	19	negative	negative	ADJ
ajfa-12229	268	20	relationship	relationship	NOUN
ajfa-12229	268	21	between	between	ADP
ajfa-12229	268	22	the	the	DET
ajfa-12229	268	23	sensitivity	sensitivity	NOUN
ajfa-12229	268	24	analysis	analysis	NOUN
ajfa-12229	268	25	and	and	CCONJ
ajfa-12229	268	26	effectiveness	effectiveness	NOUN
ajfa-12229	268	27	of	of	ADP
ajfa-12229	268	28	investment	investment	NOUN
ajfa-12229	268	29	decision	decision	NOUN
ajfa-12229	268	30	(	(	PUNCT
ajfa-12229	268	31	r=-0.486	r=-0.486	PROPN
ajfa-12229	268	32	,	,	PUNCT
ajfa-12229	268	33	p	p	X
ajfa-12229	268	34	<	<	NOUN
ajfa-12229	268	35	0.05	0.05	NUM
ajfa-12229	268	36	)	)	PUNCT
ajfa-12229	268	37	.	.	PUNCT
ajfa-12229	269	1	none	none	NOUN
ajfa-12229	269	2	of	of	ADP
ajfa-12229	269	3	the	the	DET
ajfa-12229	269	4	other	other	ADJ
ajfa-12229	269	5	techniques	technique	NOUN
ajfa-12229	269	6	were	be	AUX
ajfa-12229	269	7	significantly	significantly	ADV
ajfa-12229	269	8	associated	associate	VERB
ajfa-12229	269	9	with	with	ADP
ajfa-12229	269	10	effectiveness	effectiveness	NOUN
ajfa-12229	269	11	of	of	ADP
ajfa-12229	269	12	investment	investment	NOUN
ajfa-12229	269	13	decision	decision	NOUN
ajfa-12229	269	14	in	in	ADP
ajfa-12229	269	15	this	this	DET
ajfa-12229	269	16	study	study	NOUN
ajfa-12229	269	17	.	.	PUNCT
ajfa-12229	270	1	4.4	4.4	NUM
ajfa-12229	270	2	regression	regression	NOUN
ajfa-12229	270	3	analysis	analysis	NOUN
ajfa-12229	270	4	regression	regression	NOUN
ajfa-12229	270	5	analysis	analysis	NOUN
ajfa-12229	270	6	was	be	AUX
ajfa-12229	270	7	performed	perform	VERB
ajfa-12229	270	8	to	to	PART
ajfa-12229	270	9	evaluate	evaluate	VERB
ajfa-12229	270	10	the	the	DET
ajfa-12229	270	11	impact	impact	NOUN
ajfa-12229	270	12	of	of	ADP
ajfa-12229	270	13	capital	capital	NOUN
ajfa-12229	270	14	investment	investment	NOUN
ajfa-12229	270	15	appraisal	appraisal	NOUN
ajfa-12229	270	16	techniques	technique	NOUN
ajfa-12229	270	17	and	and	CCONJ
ajfa-12229	270	18	effectiveness	effectiveness	NOUN
ajfa-12229	270	19	of	of	ADP
ajfa-12229	270	20	investment	investment	NOUN
ajfa-12229	270	21	decision	decision	NOUN
ajfa-12229	270	22	.	.	PUNCT
ajfa-12229	271	1	result	result	NOUN
ajfa-12229	271	2	of	of	ADP
ajfa-12229	271	3	regression	regression	NOUN
ajfa-12229	271	4	analysis	analysis	NOUN
ajfa-12229	271	5	presented	present	VERB
ajfa-12229	271	6	in	in	ADP
ajfa-12229	271	7	the	the	DET
ajfa-12229	271	8	table	table	NOUN
ajfa-12229	271	9	6	6	NUM
ajfa-12229	271	10	.	.	PUNCT
ajfa-12229	272	1	as	as	ADP
ajfa-12229	272	2	per	per	ADP
ajfa-12229	272	3	the	the	DET
ajfa-12229	272	4	result	result	NOUN
ajfa-12229	272	5	,	,	PUNCT
ajfa-12229	272	6	specification	specification	NOUN
ajfa-12229	272	7	of	of	ADP
ajfa-12229	272	8	five	five	NUM
ajfa-12229	272	9	variables	variable	NOUN
ajfa-12229	272	10	firm	firm	ADJ
ajfa-12229	272	11	size	size	NOUN
ajfa-12229	272	12	,	,	PUNCT
ajfa-12229	272	13	pb	pb	ADP
ajfa-12229	272	14	,	,	PUNCT
ajfa-12229	272	15	npv	npv	NOUN
ajfa-12229	272	16	,	,	PUNCT
ajfa-12229	272	17	irr	irr	PROPN
ajfa-12229	272	18	,	,	PUNCT
ajfa-12229	272	19	dpb	dpb	PROPN
ajfa-12229	272	20	revealed	reveal	VERB
ajfa-12229	272	21	the	the	DET
ajfa-12229	272	22	ability	ability	NOUN
ajfa-12229	272	23	to	to	PART
ajfa-12229	272	24	predict	predict	VERB
ajfa-12229	272	25	the	the	DET
ajfa-12229	272	26	effectiveness	effectiveness	NOUN
ajfa-12229	272	27	of	of	ADP
ajfa-12229	272	28	investment	investment	NOUN
ajfa-12229	272	29	decision	decision	NOUN
ajfa-12229	272	30	(	(	PUNCT
ajfa-12229	272	31	adj.r2	adj.r2	ADP
ajfa-12229	272	32	=	=	NUM
ajfa-12229	272	33	75.3	75.3	NUM
ajfa-12229	272	34	%	%	NOUN
ajfa-12229	272	35	)	)	PUNCT
ajfa-12229	272	36	in	in	ADP
ajfa-12229	272	37	this	this	DET
ajfa-12229	272	38	asian	asian	ADJ
ajfa-12229	272	39	journal	journal	NOUN
ajfa-12229	272	40	of	of	ADP
ajfa-12229	272	41	finance	finance	PROPN
ajfa-12229	272	42	&	&	CCONJ
ajfa-12229	272	43	accounting	accounting	PROPN
ajfa-12229	272	44	issn	issn	PROPN
ajfa-12229	272	45	1946	1946	NUM
ajfa-12229	272	46	-	-	PUNCT
ajfa-12229	272	47	052x	052x	PROPN
ajfa-12229	272	48	2017	2017	NUM
ajfa-12229	272	49	,	,	PUNCT
ajfa-12229	272	50	vol	vol	NOUN
ajfa-12229	272	51	.	.	NOUN
ajfa-12229	272	52	9	9	NUM
ajfa-12229	272	53	,	,	PUNCT
ajfa-12229	272	54	no	no	INTJ
ajfa-12229	272	55	.	.	NOUN
ajfa-12229	272	56	2	2	NUM
ajfa-12229	272	57	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	272	58	302	302	NUM
ajfa-12229	272	59	model	model	NOUN
ajfa-12229	272	60	.	.	PUNCT
ajfa-12229	273	1	it	it	PRON
ajfa-12229	273	2	denoted	denote	VERB
ajfa-12229	273	3	that	that	SCONJ
ajfa-12229	273	4	75.3	75.3	NUM
ajfa-12229	273	5	%	%	NOUN
ajfa-12229	273	6	of	of	ADP
ajfa-12229	273	7	the	the	DET
ajfa-12229	273	8	observed	observe	VERB
ajfa-12229	273	9	variability	variability	NOUN
ajfa-12229	273	10	in	in	ADP
ajfa-12229	273	11	effectiveness	effectiveness	NOUN
ajfa-12229	273	12	could	could	AUX
ajfa-12229	273	13	be	be	AUX
ajfa-12229	273	14	explained	explain	VERB
ajfa-12229	273	15	by	by	ADP
ajfa-12229	273	16	the	the	DET
ajfa-12229	273	17	differences	difference	NOUN
ajfa-12229	273	18	in	in	ADP
ajfa-12229	273	19	independent	independent	ADJ
ajfa-12229	273	20	variable	variable	NOUN
ajfa-12229	273	21	such	such	ADJ
ajfa-12229	273	22	as	as	ADP
ajfa-12229	273	23	pb	pb	PROPN
ajfa-12229	273	24	,	,	PUNCT
ajfa-12229	273	25	npv	npv	NOUN
ajfa-12229	273	26	,	,	PUNCT
ajfa-12229	273	27	irr	irr	PROPN
ajfa-12229	273	28	,	,	PUNCT
ajfa-12229	273	29	dpb	dpb	PROPN
ajfa-12229	273	30	and	and	CCONJ
ajfa-12229	273	31	firm	firm	ADJ
ajfa-12229	273	32	size	size	NOUN
ajfa-12229	273	33	.	.	PUNCT
ajfa-12229	274	1	the	the	DET
ajfa-12229	274	2	remaining	remain	VERB
ajfa-12229	274	3	24.7	24.7	NUM
ajfa-12229	274	4	%	%	NOUN
ajfa-12229	274	5	of	of	ADP
ajfa-12229	274	6	the	the	DET
ajfa-12229	274	7	variances	variance	NOUN
ajfa-12229	274	8	was	be	AUX
ajfa-12229	274	9	not	not	PART
ajfa-12229	274	10	explained	explain	VERB
ajfa-12229	274	11	in	in	ADP
ajfa-12229	274	12	this	this	DET
ajfa-12229	274	13	model	model	NOUN
ajfa-12229	274	14	.	.	PUNCT
ajfa-12229	275	1	from	from	ADP
ajfa-12229	275	2	the	the	DET
ajfa-12229	275	3	table	table	NOUN
ajfa-12229	275	4	6	6	NUM
ajfa-12229	275	5	,	,	PUNCT
ajfa-12229	275	6	for	for	ADP
ajfa-12229	275	7	model	model	NOUN
ajfa-12229	275	8	1f	1f	NUM
ajfa-12229	275	9	value	value	NOUN
ajfa-12229	275	10	is	be	AUX
ajfa-12229	275	11	8.554	8.554	NUM
ajfa-12229	275	12	(	(	PUNCT
ajfa-12229	275	13	p	p	NOUN
ajfa-12229	275	14	=	=	NOUN
ajfa-12229	275	15	0.001	0.001	NUM
ajfa-12229	275	16	,	,	PUNCT
ajfa-12229	275	17	<	<	X
ajfa-12229	275	18	0.01	0.01	NUM
ajfa-12229	275	19	)	)	PUNCT
ajfa-12229	275	20	.	.	PUNCT
ajfa-12229	276	1	it	it	PRON
ajfa-12229	276	2	was	be	AUX
ajfa-12229	276	3	noted	note	VERB
ajfa-12229	276	4	that	that	SCONJ
ajfa-12229	276	5	the	the	DET
ajfa-12229	276	6	corresponding	correspond	VERB
ajfa-12229	276	7	f	f	PROPN
ajfa-12229	276	8	value	value	NOUN
ajfa-12229	276	9	was	be	AUX
ajfa-12229	276	10	significant	significant	ADJ
ajfa-12229	276	11	.	.	PUNCT
ajfa-12229	277	1	thus	thus	ADV
ajfa-12229	277	2	the	the	DET
ajfa-12229	277	3	distribution	distribution	NOUN
ajfa-12229	277	4	of	of	ADP
ajfa-12229	277	5	effectiveness	effectiveness	NOUN
ajfa-12229	277	6	explained	explain	VERB
ajfa-12229	277	7	a	a	DET
ajfa-12229	277	8	significant	significant	ADJ
ajfa-12229	277	9	portion	portion	NOUN
ajfa-12229	277	10	of	of	ADP
ajfa-12229	277	11	the	the	DET
ajfa-12229	277	12	variation	variation	NOUN
ajfa-12229	277	13	in	in	ADP
ajfa-12229	277	14	investment	investment	NOUN
ajfa-12229	277	15	appraisal	appraisal	NOUN
ajfa-12229	277	16	techniques	technique	NOUN
ajfa-12229	277	17	evidenced	evidence	VERB
ajfa-12229	277	18	by	by	ADP
ajfa-12229	277	19	the	the	DET
ajfa-12229	277	20	significant	significant	ADJ
ajfa-12229	277	21	p	p	NOUN
ajfa-12229	277	22	-	-	PUNCT
ajfa-12229	277	23	value	value	NOUN
ajfa-12229	277	24	.	.	PUNCT
ajfa-12229	278	1	therefore	therefore	ADV
ajfa-12229	278	2	model	model	NOUN
ajfa-12229	278	3	was	be	AUX
ajfa-12229	278	4	significant	significant	ADJ
ajfa-12229	278	5	.	.	PUNCT
ajfa-12229	279	1	model	model	NOUN
ajfa-12229	279	2	1	1	NUM
ajfa-12229	279	3	:	:	PUNCT
ajfa-12229	279	4	effectiveness	effectiveness	NOUN
ajfa-12229	279	5	=	=	SYM
ajfa-12229	279	6	1.385β00.046	1.385β00.046	NUM
ajfa-12229	279	7	pb0.150dpb+	pb0.150dpb+	NOUN
ajfa-12229	279	8	0.413npv	0.413npv	NOUN
ajfa-12229	280	1	+	+	NUM
ajfa-12229	280	2	0.184irr	0.184irr	NOUN
ajfa-12229	280	3	+	+	X
ajfa-12229	280	4	0.050fs	0.050fs	NOUN
ajfa-12229	280	5	(	(	PUNCT
ajfa-12229	280	6	1	1	NUM
ajfa-12229	280	7	)	)	PUNCT
ajfa-12229	280	8	table	table	NOUN
ajfa-12229	280	9	6	6	NUM
ajfa-12229	280	10	.	.	PUNCT
ajfa-12229	281	1	regression	regression	NOUN
ajfa-12229	281	2	analysis	analysis	NOUN
ajfa-12229	281	3	model	model	NOUN
ajfa-12229	281	4	unstandardized	unstandardized	ADJ
ajfa-12229	281	5	coefficients	coefficient	NOUN
ajfa-12229	281	6	t	t	PROPN
ajfa-12229	281	7	sig	sig	NOUN
ajfa-12229	281	8	.	.	PUNCT
ajfa-12229	282	1	b	b	X
ajfa-12229	282	2	std	std	X
ajfa-12229	282	3	.	.	NOUN
ajfa-12229	282	4	error	error	NOUN
ajfa-12229	282	5	1	1	NUM
ajfa-12229	282	6	(	(	PUNCT
ajfa-12229	282	7	constant	constant	ADJ
ajfa-12229	282	8	)	)	PUNCT
ajfa-12229	282	9	1.385	1.385	NUM
ajfa-12229	282	10	1.020	1.020	NUM
ajfa-12229	282	11	1.357	1.357	NUM
ajfa-12229	282	12	.196	.196	NUM
ajfa-12229	282	13	pb	pb	ADP
ajfa-12229	282	14	-.046	-.046	VERB
ajfa-12229	282	15	.042	.042	NUM
ajfa-12229	282	16	-1.098	-1.098	X
ajfa-12229	282	17	.291	.291	NUM
ajfa-12229	283	1	dpb	dpb	PROPN
ajfa-12229	283	2	-.150	-.150	PROPN
ajfa-12229	283	3	.059	.059	NUM
ajfa-12229	283	4	-2.539	-2.539	X
ajfa-12229	283	5	.024	.024	NUM
ajfa-12229	283	6	npv	npv	NOUN
ajfa-12229	283	7	.413	.413	NUM
ajfa-12229	283	8	.168	.168	NUM
ajfa-12229	283	9	2.454	2.454	NUM
ajfa-12229	283	10	.028	.028	NUM
ajfa-12229	283	11	irr	irr	PROPN
ajfa-12229	283	12	.184	.184	NUM
ajfa-12229	283	13	.079	.079	NUM
ajfa-12229	283	14	2.316	2.316	NUM
ajfa-12229	283	15	.036	.036	NUM
ajfa-12229	283	16	firm	firm	ADJ
ajfa-12229	283	17	size	size	NOUN
ajfa-12229	283	18	(	(	PUNCT
ajfa-12229	283	19	fs	fs	PROPN
ajfa-12229	283	20	)	)	PUNCT
ajfa-12229	283	21	.050	.050	NUM
ajfa-12229	283	22	.071	.071	NUM
ajfa-12229	283	23	.706	.706	NUM
ajfa-12229	283	24	.491	.491	NUM
ajfa-12229	283	25	adj.r2	adj.r2	NOUN
ajfa-12229	283	26	=	=	NOUN
ajfa-12229	283	27	0.753	0.753	NUM
ajfa-12229	283	28	f	f	X
ajfa-12229	283	29	=	=	NOUN
ajfa-12229	283	30	8.554	8.554	NUM
ajfa-12229	283	31	p=	p=	NOUN
ajfa-12229	283	32	0.001	0.001	NUM
ajfa-12229	283	33	a.	a.	NOUN
ajfa-12229	283	34	dependent	dependent	ADJ
ajfa-12229	283	35	variable	variable	NOUN
ajfa-12229	283	36	:	:	PUNCT
ajfa-12229	283	37	effectiveness	effectiveness	NOUN
ajfa-12229	283	38	in	in	ADP
ajfa-12229	283	39	terms	term	NOUN
ajfa-12229	283	40	of	of	ADP
ajfa-12229	283	41	pb	pb	ADP
ajfa-12229	283	42	,	,	PUNCT
ajfa-12229	283	43	the	the	DET
ajfa-12229	283	44	coefficient	coefficient	NOUN
ajfa-12229	283	45	of	of	ADP
ajfa-12229	283	46	pb	pb	PROPN
ajfa-12229	283	47	(	(	PUNCT
ajfa-12229	283	48	coef	coef	PROPN
ajfa-12229	283	49	=	=	PUNCT
ajfa-12229	283	50	-0.046	-0.046	PROPN
ajfa-12229	283	51	,	,	PUNCT
ajfa-12229	283	52	p=	p=	PROPN
ajfa-12229	283	53	.291	.291	NUM
ajfa-12229	283	54	)	)	PUNCT
ajfa-12229	283	55	was	be	AUX
ajfa-12229	283	56	negative	negative	ADJ
ajfa-12229	283	57	but	but	CCONJ
ajfa-12229	283	58	not	not	PART
ajfa-12229	283	59	significant	significant	ADJ
ajfa-12229	283	60	.	.	PUNCT
ajfa-12229	284	1	therefore	therefore	ADV
ajfa-12229	284	2	it	it	PRON
ajfa-12229	284	3	was	be	AUX
ajfa-12229	284	4	concluded	conclude	VERB
ajfa-12229	284	5	that	that	SCONJ
ajfa-12229	284	6	there	there	PRON
ajfa-12229	284	7	was	be	VERB
ajfa-12229	284	8	no	no	DET
ajfa-12229	284	9	significant	significant	ADJ
ajfa-12229	284	10	relationship	relationship	NOUN
ajfa-12229	284	11	between	between	ADP
ajfa-12229	284	12	pb	pb	ADP
ajfa-12229	284	13	and	and	CCONJ
ajfa-12229	284	14	effectiveness	effectiveness	NOUN
ajfa-12229	284	15	of	of	ADP
ajfa-12229	284	16	investment	investment	NOUN
ajfa-12229	284	17	decision	decision	NOUN
ajfa-12229	284	18	.	.	PUNCT
ajfa-12229	285	1	in	in	ADP
ajfa-12229	285	2	addition	addition	NOUN
ajfa-12229	285	3	,	,	PUNCT
ajfa-12229	285	4	the	the	DET
ajfa-12229	285	5	coefficient	coefficient	NOUN
ajfa-12229	285	6	of	of	ADP
ajfa-12229	285	7	dpb	dpb	PROPN
ajfa-12229	285	8	was	be	AUX
ajfa-12229	285	9	negatively	negatively	ADV
ajfa-12229	285	10	significantly	significantly	ADV
ajfa-12229	285	11	influenced	influence	VERB
ajfa-12229	285	12	on	on	ADP
ajfa-12229	285	13	effectiveness	effectiveness	NOUN
ajfa-12229	285	14	of	of	ADP
ajfa-12229	285	15	investment	investment	NOUN
ajfa-12229	285	16	decision	decision	NOUN
ajfa-12229	285	17	(	(	PUNCT
ajfa-12229	285	18	coef=	coef=	NUM
ajfa-12229	286	1	-.150	-.150	PROPN
ajfa-12229	286	2	,	,	PUNCT
ajfa-12229	286	3	p	p	X
ajfa-12229	286	4	<	<	X
ajfa-12229	286	5	0.05	0.05	NUM
ajfa-12229	286	6	)	)	PUNCT
ajfa-12229	286	7	.	.	PUNCT
ajfa-12229	287	1	reason	reason	NOUN
ajfa-12229	287	2	for	for	ADP
ajfa-12229	287	3	the	the	DET
ajfa-12229	287	4	negative	negative	ADJ
ajfa-12229	287	5	relationship	relationship	NOUN
ajfa-12229	287	6	between	between	ADP
ajfa-12229	287	7	dpb	dpb	PROPN
ajfa-12229	287	8	and	and	CCONJ
ajfa-12229	287	9	effectiveness	effectiveness	NOUN
ajfa-12229	287	10	of	of	ADP
ajfa-12229	287	11	investment	investment	NOUN
ajfa-12229	287	12	decision	decision	NOUN
ajfa-12229	287	13	may	may	AUX
ajfa-12229	287	14	be	be	AUX
ajfa-12229	287	15	dpb	dpb	PROPN
ajfa-12229	287	16	is	be	AUX
ajfa-12229	287	17	not	not	PART
ajfa-12229	287	18	considered	consider	VERB
ajfa-12229	287	19	the	the	DET
ajfa-12229	287	20	risk	risk	NOUN
ajfa-12229	287	21	analysis	analysis	NOUN
ajfa-12229	287	22	in	in	ADP
ajfa-12229	287	23	a	a	DET
ajfa-12229	287	24	systematic	systematic	ADJ
ajfa-12229	287	25	way	way	NOUN
ajfa-12229	287	26	and	and	CCONJ
ajfa-12229	287	27	was	be	AUX
ajfa-12229	287	28	not	not	PART
ajfa-12229	287	29	considered	consider	VERB
ajfa-12229	287	30	time	time	NOUN
ajfa-12229	287	31	value	value	NOUN
ajfa-12229	287	32	of	of	ADP
ajfa-12229	287	33	money	money	NOUN
ajfa-12229	287	34	.	.	PUNCT
ajfa-12229	288	1	npv	npv	NOUN
ajfa-12229	288	2	(	(	PUNCT
ajfa-12229	288	3	coef	coef	PROPN
ajfa-12229	288	4	=	=	PUNCT
ajfa-12229	288	5	.413	.413	PROPN
ajfa-12229	288	6	,	,	PUNCT
ajfa-12229	288	7	p	p	X
ajfa-12229	288	8	<	<	X
ajfa-12229	288	9	0.05	0.05	NUM
ajfa-12229	288	10	)	)	PUNCT
ajfa-12229	288	11	and	and	CCONJ
ajfa-12229	288	12	irr	irr	NOUN
ajfa-12229	288	13	(	(	PUNCT
ajfa-12229	288	14	coef	coef	PROPN
ajfa-12229	288	15	=	=	PUNCT
ajfa-12229	288	16	.184	.184	PROPN
ajfa-12229	288	17	,	,	PUNCT
ajfa-12229	288	18	p	p	X
ajfa-12229	288	19	<	<	X
ajfa-12229	288	20	0.05	0.05	NUM
ajfa-12229	288	21	)	)	PUNCT
ajfa-12229	288	22	are	be	AUX
ajfa-12229	288	23	significantly	significantly	ADV
ajfa-12229	288	24	positively	positively	ADV
ajfa-12229	288	25	influenced	influence	VERB
ajfa-12229	288	26	on	on	ADP
ajfa-12229	288	27	effectiveness	effectiveness	NOUN
ajfa-12229	288	28	of	of	ADP
ajfa-12229	288	29	investment	investment	NOUN
ajfa-12229	288	30	decision	decision	NOUN
ajfa-12229	288	31	.	.	PUNCT
ajfa-12229	289	1	therefore	therefore	ADV
ajfa-12229	289	2	,	,	PUNCT
ajfa-12229	289	3	hypothesis	hypothesis	NOUN
ajfa-12229	289	4	h1	h1	NOUN
ajfa-12229	289	5	is	be	AUX
ajfa-12229	289	6	supported	support	VERB
ajfa-12229	289	7	that	that	SCONJ
ajfa-12229	289	8	there	there	PRON
ajfa-12229	289	9	is	be	VERB
ajfa-12229	289	10	significant	significant	ADJ
ajfa-12229	289	11	relationship	relationship	NOUN
ajfa-12229	289	12	between	between	ADP
ajfa-12229	289	13	investment	investment	NOUN
ajfa-12229	289	14	appraisal	appraisal	NOUN
ajfa-12229	289	15	techniques	technique	NOUN
ajfa-12229	289	16	and	and	CCONJ
ajfa-12229	289	17	effectiveness	effectiveness	NOUN
ajfa-12229	289	18	of	of	ADP
ajfa-12229	289	19	investment	investment	NOUN
ajfa-12229	289	20	decision	decision	NOUN
ajfa-12229	289	21	in	in	ADP
ajfa-12229	289	22	terms	term	NOUN
ajfa-12229	289	23	of	of	ADP
ajfa-12229	289	24	npv	npv	NOUN
ajfa-12229	289	25	,	,	PUNCT
ajfa-12229	289	26	irr	irr	PROPN
ajfa-12229	289	27	and	and	CCONJ
ajfa-12229	289	28	dpb	dpb	PROPN
ajfa-12229	289	29	.	.	PROPN
ajfa-12229	290	1	npv	npv	PROPN
ajfa-12229	290	2	and	and	CCONJ
ajfa-12229	290	3	irr	irr	NOUN
ajfa-12229	290	4	are	be	AUX
ajfa-12229	290	5	treated	treat	VERB
ajfa-12229	290	6	as	as	ADP
ajfa-12229	290	7	advanced	advanced	ADJ
ajfa-12229	290	8	investment	investment	NOUN
ajfa-12229	290	9	appraisal	appraisal	NOUN
ajfa-12229	290	10	techniques	technique	NOUN
ajfa-12229	290	11	in	in	ADP
ajfa-12229	290	12	the	the	DET
ajfa-12229	290	13	literature	literature	NOUN
ajfa-12229	290	14	(	(	PUNCT
ajfa-12229	290	15	verbeeten,2006	verbeeten,2006	ADJ
ajfa-12229	290	16	)	)	PUNCT
ajfa-12229	290	17	.	.	PUNCT
ajfa-12229	291	1	advanced	advanced	ADJ
ajfa-12229	291	2	investment	investment	NOUN
ajfa-12229	291	3	appraisal	appraisal	NOUN
ajfa-12229	291	4	techniques	technique	NOUN
ajfa-12229	291	5	lead	lead	VERB
ajfa-12229	291	6	to	to	ADP
ajfa-12229	291	7	higher	high	ADJ
ajfa-12229	291	8	level	level	NOUN
ajfa-12229	291	9	of	of	ADP
ajfa-12229	291	10	performance	performance	NOUN
ajfa-12229	291	11	(	(	PUNCT
ajfa-12229	291	12	farragher	farragher	PROPN
ajfa-12229	291	13	,	,	PUNCT
ajfa-12229	291	14	kleiman	kleiman	NOUN
ajfa-12229	291	15	&	&	CCONJ
ajfa-12229	291	16	sahu	sahu	PROPN
ajfa-12229	291	17	,	,	PUNCT
ajfa-12229	291	18	2001	2001	NUM
ajfa-12229	291	19	)	)	PUNCT
ajfa-12229	291	20	.	.	PUNCT
ajfa-12229	292	1	therefore	therefore	ADV
ajfa-12229	292	2	the	the	DET
ajfa-12229	292	3	findings	finding	NOUN
ajfa-12229	292	4	of	of	ADP
ajfa-12229	292	5	the	the	DET
ajfa-12229	292	6	study	study	NOUN
ajfa-12229	292	7	are	be	AUX
ajfa-12229	292	8	consistent	consistent	ADJ
ajfa-12229	292	9	with	with	ADP
ajfa-12229	292	10	the	the	DET
ajfa-12229	292	11	literature	literature	NOUN
ajfa-12229	292	12	.	.	PUNCT
ajfa-12229	293	1	model	model	NOUN
ajfa-12229	293	2	2	2	NUM
ajfa-12229	293	3	:	:	PUNCT
ajfa-12229	293	4	effectiveness	effectiveness	NOUN
ajfa-12229	293	5	=	=	SYM
ajfa-12229	293	6	4.013β0	4.013β0	NUM
ajfa-12229	293	7	0.220	0.220	NUM
ajfa-12229	293	8	sen+	sen+	NOUN
ajfa-12229	293	9	0.052	0.052	NUM
ajfa-12229	293	10	sce	sce	NOUN
ajfa-12229	293	11	+	+	X
ajfa-12229	293	12	0.070	0.070	NUM
ajfa-12229	293	13	be	be	VERB
ajfa-12229	293	14	+	+	X
ajfa-12229	293	15	0.023	0.023	NUM
ajfa-12229	293	16	in	in	ADP
ajfa-12229	293	17	+	+	NUM
ajfa-12229	293	18	0.035	0.035	NUM
ajfa-12229	293	19	pa	pa	PROPN
ajfa-12229	293	20	0.004f	0.004f	PROPN
ajfa-12229	293	21	…	…	SYM
ajfa-12229	293	22	..	..	PUNCT
ajfa-12229	293	23	(	(	PUNCT
ajfa-12229	293	24	2	2	X
ajfa-12229	293	25	)	)	PUNCT
ajfa-12229	293	26	asian	asian	ADJ
ajfa-12229	293	27	journal	journal	NOUN
ajfa-12229	293	28	of	of	ADP
ajfa-12229	293	29	finance	finance	PROPN
ajfa-12229	293	30	&	&	CCONJ
ajfa-12229	293	31	accounting	accounting	PROPN
ajfa-12229	293	32	issn	issn	PROPN
ajfa-12229	293	33	1946	1946	NUM
ajfa-12229	293	34	-	-	PUNCT
ajfa-12229	293	35	052x	052x	PROPN
ajfa-12229	293	36	2017	2017	NUM
ajfa-12229	293	37	,	,	PUNCT
ajfa-12229	293	38	vol	vol	NOUN
ajfa-12229	293	39	.	.	NOUN
ajfa-12229	293	40	9	9	NUM
ajfa-12229	293	41	,	,	PUNCT
ajfa-12229	293	42	no	no	NOUN
ajfa-12229	293	43	.	.	NOUN
ajfa-12229	293	44	2	2	NUM
ajfa-12229	293	45	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	293	46	303	303	NUM
ajfa-12229	293	47	table	table	NOUN
ajfa-12229	293	48	7	7	NUM
ajfa-12229	293	49	.	.	PUNCT
ajfa-12229	294	1	regression	regression	VERB
ajfa-12229	294	2	analysis	analysis	NOUN
ajfa-12229	294	3	for	for	ADP
ajfa-12229	294	4	risk	risk	NOUN
ajfa-12229	294	5	analysis	analysis	NOUN
ajfa-12229	294	6	techniques	technique	NOUN
ajfa-12229	294	7	coefficientsa	coefficientsa	NOUN
ajfa-12229	294	8	model	model	VERB
ajfa-12229	294	9	unstandardized	unstandardized	ADJ
ajfa-12229	294	10	coefficients	coefficient	NOUN
ajfa-12229	294	11	t	t	PROPN
ajfa-12229	294	12	sig	sig	NOUN
ajfa-12229	294	13	.	.	PUNCT
ajfa-12229	295	1	b	b	X
ajfa-12229	295	2	std	std	X
ajfa-12229	295	3	.	.	NOUN
ajfa-12229	295	4	error	error	NOUN
ajfa-12229	295	5	2	2	NUM
ajfa-12229	295	6	(	(	PUNCT
ajfa-12229	295	7	constant	constant	ADJ
ajfa-12229	295	8	)	)	PUNCT
ajfa-12229	295	9	4.013	4.013	NUM
ajfa-12229	295	10	1.633	1.633	NUM
ajfa-12229	295	11	2.458	2.458	NUM
ajfa-12229	295	12	.029	.029	NUM
ajfa-12229	295	13	sensitivity	sensitivity	NOUN
ajfa-12229	295	14	analysis	analysis	NOUN
ajfa-12229	295	15	(	(	PUNCT
ajfa-12229	295	16	sen	sen	PROPN
ajfa-12229	295	17	)	)	PUNCT
ajfa-12229	295	18	-.220	-.220	PROPN
ajfa-12229	295	19	.152	.152	NUM
ajfa-12229	296	1	-1.449	-1.449	SYM
ajfa-12229	296	2	.171	.171	NUM
ajfa-12229	296	3	scenario	scenario	NOUN
ajfa-12229	296	4	analysis	analysis	NOUN
ajfa-12229	296	5	(	(	PUNCT
ajfa-12229	296	6	sce	sce	PROPN
ajfa-12229	296	7	)	)	PUNCT
ajfa-12229	296	8	.052	.052	NUM
ajfa-12229	296	9	.092	.092	NUM
ajfa-12229	296	10	.565	.565	NUM
ajfa-12229	296	11	.582	.582	NUM
ajfa-12229	296	12	breakeven	breakeven	ADJ
ajfa-12229	296	13	analysis	analysis	NOUN
ajfa-12229	296	14	(	(	PUNCT
ajfa-12229	296	15	be	be	NOUN
ajfa-12229	296	16	)	)	PUNCT
ajfa-12229	296	17	.070	.070	NUM
ajfa-12229	296	18	.219	.219	NUM
ajfa-12229	296	19	.322	.322	NUM
ajfa-12229	296	20	.752	.752	NUM
ajfa-12229	296	21	inflation	inflation	NOUN
ajfa-12229	296	22	adjusted	adjust	VERB
ajfa-12229	296	23	cash	cash	NOUN
ajfa-12229	296	24	flow	flow	NOUN
ajfa-12229	296	25	(	(	PUNCT
ajfa-12229	296	26	in	in	ADP
ajfa-12229	296	27	)	)	PUNCT
ajfa-12229	296	28	.023	.023	NUM
ajfa-12229	296	29	.107	.107	NUM
ajfa-12229	296	30	.217	.217	NUM
ajfa-12229	296	31	.832	.832	NUM
ajfa-12229	296	32	probability	probability	NOUN
ajfa-12229	296	33	analysis	analysis	NOUN
ajfa-12229	296	34	(	(	PUNCT
ajfa-12229	296	35	pa	pa	PROPN
ajfa-12229	296	36	)	)	PUNCT
ajfa-12229	296	37	.035	.035	NUM
ajfa-12229	296	38	.103	.103	NUM
ajfa-12229	296	39	.340	.340	NUM
ajfa-12229	296	40	.739	.739	NUM
ajfa-12229	297	1	firm	firm	ADJ
ajfa-12229	297	2	size	size	NOUN
ajfa-12229	297	3	(	(	PUNCT
ajfa-12229	297	4	fs	fs	INTJ
ajfa-12229	297	5	)	)	PUNCT
ajfa-12229	297	6	-.004	-.004	NOUN
ajfa-12229	297	7	.130	.130	NUM
ajfa-12229	297	8	-.029	-.029	PROPN
ajfa-12229	297	9	.977	.977	NUM
ajfa-12229	297	10	a.	a.	NOUN
ajfa-12229	297	11	dependent	dependent	ADJ
ajfa-12229	297	12	variable	variable	NOUN
ajfa-12229	297	13	:	:	PUNCT
ajfa-12229	297	14	effectiveness	effectiveness	NOUN
ajfa-12229	297	15	adj.r2	adj.r2	ADV
ajfa-12229	297	16	=	=	NOUN
ajfa-12229	297	17	0.303	0.303	NUM
ajfa-12229	297	18	f=	f=	NUM
ajfa-12229	297	19	0.941	0.941	NUM
ajfa-12229	297	20	p=0.499	p=0.499	NOUN
ajfa-12229	297	21	.source	.source	NOUN
ajfa-12229	297	22	:	:	PUNCT
ajfa-12229	297	23	survey	survey	VERB
ajfa-12229	297	24	data	datum	NOUN
ajfa-12229	297	25	as	as	ADP
ajfa-12229	297	26	per	per	ADP
ajfa-12229	297	27	the	the	DET
ajfa-12229	297	28	results	result	NOUN
ajfa-12229	297	29	presented	present	VERB
ajfa-12229	297	30	in	in	ADP
ajfa-12229	297	31	the	the	DET
ajfa-12229	297	32	table	table	NOUN
ajfa-12229	297	33	7	7	NUM
ajfa-12229	297	34	,	,	PUNCT
ajfa-12229	297	35	model	model	NOUN
ajfa-12229	297	36	was	be	AUX
ajfa-12229	297	37	not	not	PART
ajfa-12229	297	38	significant	significant	ADJ
ajfa-12229	297	39	in	in	ADP
ajfa-12229	297	40	this	this	DET
ajfa-12229	297	41	study	study	NOUN
ajfa-12229	297	42	(	(	PUNCT
ajfa-12229	297	43	f	f	X
ajfa-12229	297	44	=	=	SYM
ajfa-12229	297	45	0.941	0.941	NUM
ajfa-12229	297	46	,	,	PUNCT
ajfa-12229	297	47	p	p	X
ajfa-12229	297	48	>	>	X
ajfa-12229	297	49	0.05	0.05	NUM
ajfa-12229	297	50	)	)	PUNCT
ajfa-12229	297	51	.	.	PUNCT
ajfa-12229	298	1	it	it	PRON
ajfa-12229	298	2	was	be	AUX
ajfa-12229	298	3	not	not	PART
ajfa-12229	298	4	found	find	VERB
ajfa-12229	298	5	any	any	DET
ajfa-12229	298	6	significant	significant	ADJ
ajfa-12229	298	7	relationship	relationship	NOUN
ajfa-12229	298	8	between	between	ADP
ajfa-12229	298	9	risk	risk	NOUN
ajfa-12229	298	10	analysis	analysis	NOUN
ajfa-12229	298	11	techniques	technique	NOUN
ajfa-12229	298	12	and	and	CCONJ
ajfa-12229	298	13	effectiveness	effectiveness	NOUN
ajfa-12229	298	14	investment	investment	NOUN
ajfa-12229	298	15	decision	decision	NOUN
ajfa-12229	298	16	.	.	PUNCT
ajfa-12229	299	1	therefore	therefore	ADV
ajfa-12229	299	2	h2	h2	PROPN
ajfa-12229	299	3	was	be	AUX
ajfa-12229	299	4	not	not	PART
ajfa-12229	299	5	supported	support	VERB
ajfa-12229	299	6	that	that	SCONJ
ajfa-12229	299	7	there	there	PRON
ajfa-12229	299	8	is	be	VERB
ajfa-12229	299	9	no	no	DET
ajfa-12229	299	10	significant	significant	ADJ
ajfa-12229	299	11	relationship	relationship	NOUN
ajfa-12229	299	12	between	between	ADP
ajfa-12229	299	13	use	use	NOUN
ajfa-12229	299	14	risk	risk	NOUN
ajfa-12229	299	15	analysis	analysis	NOUN
ajfa-12229	299	16	techniques	technique	NOUN
ajfa-12229	299	17	and	and	CCONJ
ajfa-12229	299	18	effectiveness	effectiveness	NOUN
ajfa-12229	299	19	of	of	ADP
ajfa-12229	299	20	investment	investment	NOUN
ajfa-12229	299	21	decision	decision	NOUN
ajfa-12229	299	22	.	.	PUNCT
ajfa-12229	300	1	findings	finding	NOUN
ajfa-12229	300	2	of	of	ADP
ajfa-12229	300	3	the	the	DET
ajfa-12229	300	4	study	study	NOUN
ajfa-12229	300	5	is	be	AUX
ajfa-12229	300	6	inconsistent	inconsistent	ADJ
ajfa-12229	300	7	with	with	ADP
ajfa-12229	300	8	the	the	DET
ajfa-12229	300	9	literature	literature	NOUN
ajfa-12229	300	10	(	(	PUNCT
ajfa-12229	300	11	e.g	e.g	PROPN
ajfa-12229	300	12	:	:	PUNCT
ajfa-12229	300	13	pike,1988	pike,1988	ADJ
ajfa-12229	300	14	)	)	PUNCT
ajfa-12229	300	15	5	5	NUM
ajfa-12229	300	16	.	.	X
ajfa-12229	300	17	conclusion	conclusion	NOUN
ajfa-12229	300	18	primary	primary	ADJ
ajfa-12229	300	19	objective	objective	NOUN
ajfa-12229	300	20	of	of	ADP
ajfa-12229	300	21	the	the	DET
ajfa-12229	300	22	present	present	ADJ
ajfa-12229	300	23	study	study	NOUN
ajfa-12229	300	24	was	be	AUX
ajfa-12229	300	25	to	to	PART
ajfa-12229	300	26	examine	examine	VERB
ajfa-12229	300	27	the	the	DET
ajfa-12229	300	28	relationship	relationship	NOUN
ajfa-12229	300	29	between	between	ADP
ajfa-12229	300	30	use	use	NOUN
ajfa-12229	300	31	of	of	ADP
ajfa-12229	300	32	capital	capital	NOUN
ajfa-12229	300	33	investment	investment	NOUN
ajfa-12229	300	34	appraisal	appraisal	NOUN
ajfa-12229	300	35	practices	practice	NOUN
ajfa-12229	300	36	and	and	CCONJ
ajfa-12229	300	37	effectiveness	effectiveness	NOUN
ajfa-12229	300	38	of	of	ADP
ajfa-12229	300	39	investment	investment	NOUN
ajfa-12229	300	40	decision	decision	NOUN
ajfa-12229	300	41	of	of	ADP
ajfa-12229	300	42	listed	list	VERB
ajfa-12229	300	43	manufacturing	manufacturing	NOUN
ajfa-12229	300	44	companies	company	NOUN
ajfa-12229	300	45	in	in	ADP
ajfa-12229	300	46	sri	sri	PROPN
ajfa-12229	300	47	lanka	lanka	PROPN
ajfa-12229	300	48	.	.	PUNCT
ajfa-12229	301	1	capital	capital	NOUN
ajfa-12229	301	2	investment	investment	NOUN
ajfa-12229	301	3	appraisal	appraisal	NOUN
ajfa-12229	301	4	practices	practice	NOUN
ajfa-12229	301	5	were	be	AUX
ajfa-12229	301	6	measured	measure	VERB
ajfa-12229	301	7	by	by	ADP
ajfa-12229	301	8	capital	capital	NOUN
ajfa-12229	301	9	investment	investment	NOUN
ajfa-12229	301	10	appraisal	appraisal	NOUN
ajfa-12229	301	11	techniques	technique	NOUN
ajfa-12229	301	12	and	and	CCONJ
ajfa-12229	301	13	risk	risk	VERB
ajfa-12229	301	14	analysis	analysis	NOUN
ajfa-12229	301	15	techniques	technique	NOUN
ajfa-12229	301	16	of	of	ADP
ajfa-12229	301	17	the	the	DET
ajfa-12229	301	18	projects	project	NOUN
ajfa-12229	301	19	.	.	PUNCT
ajfa-12229	302	1	effectiveness	effectiveness	NOUN
ajfa-12229	302	2	of	of	ADP
ajfa-12229	302	3	investment	investment	NOUN
ajfa-12229	302	4	was	be	AUX
ajfa-12229	302	5	measured	measure	VERB
ajfa-12229	302	6	by	by	ADP
ajfa-12229	302	7	perceptions	perception	NOUN
ajfa-12229	302	8	of	of	ADP
ajfa-12229	302	9	cfos	cfos	NOUN
ajfa-12229	302	10	on	on	ADP
ajfa-12229	302	11	the	the	DET
ajfa-12229	302	12	performance	performance	NOUN
ajfa-12229	302	13	on	on	ADP
ajfa-12229	302	14	investment	investment	NOUN
ajfa-12229	302	15	.	.	PUNCT
ajfa-12229	303	1	firm	firm	ADJ
ajfa-12229	303	2	size	size	NOUN
ajfa-12229	303	3	was	be	AUX
ajfa-12229	303	4	used	use	VERB
ajfa-12229	303	5	as	as	ADP
ajfa-12229	303	6	the	the	DET
ajfa-12229	303	7	control	control	NOUN
ajfa-12229	303	8	variable	variable	NOUN
ajfa-12229	303	9	to	to	PART
ajfa-12229	303	10	examine	examine	VERB
ajfa-12229	303	11	the	the	DET
ajfa-12229	303	12	relationship	relationship	NOUN
ajfa-12229	303	13	between	between	ADP
ajfa-12229	303	14	investment	investment	NOUN
ajfa-12229	303	15	appraisal	appraisal	NOUN
ajfa-12229	303	16	practices	practice	NOUN
ajfa-12229	303	17	and	and	CCONJ
ajfa-12229	303	18	effectiveness	effectiveness	NOUN
ajfa-12229	303	19	of	of	ADP
ajfa-12229	303	20	investment	investment	NOUN
ajfa-12229	303	21	decision	decision	NOUN
ajfa-12229	303	22	.	.	PUNCT
ajfa-12229	304	1	the	the	DET
ajfa-12229	304	2	study	study	NOUN
ajfa-12229	304	3	employed	employ	VERB
ajfa-12229	304	4	a	a	DET
ajfa-12229	304	5	field	field	NOUN
ajfa-12229	304	6	survey	survey	NOUN
ajfa-12229	304	7	from	from	ADP
ajfa-12229	304	8	january	january	PROPN
ajfa-12229	304	9	to	to	ADP
ajfa-12229	304	10	march	march	PROPN
ajfa-12229	304	11	2017	2017	NUM
ajfa-12229	304	12	and	and	CCONJ
ajfa-12229	304	13	primary	primary	ADJ
ajfa-12229	304	14	data	datum	NOUN
ajfa-12229	304	15	was	be	AUX
ajfa-12229	304	16	collected	collect	VERB
ajfa-12229	304	17	through	through	ADP
ajfa-12229	304	18	self	self	NOUN
ajfa-12229	304	19	-	-	PUNCT
ajfa-12229	304	20	administered	administer	VERB
ajfa-12229	304	21	questionnaires	questionnaire	NOUN
ajfa-12229	304	22	from	from	ADP
ajfa-12229	304	23	randomly	randomly	ADV
ajfa-12229	304	24	selected	select	VERB
ajfa-12229	304	25	20	20	NUM
ajfa-12229	304	26	listed	list	VERB
ajfa-12229	304	27	manufacturing	manufacturing	NOUN
ajfa-12229	304	28	companies	company	NOUN
ajfa-12229	304	29	.	.	PUNCT
ajfa-12229	305	1	the	the	DET
ajfa-12229	305	2	data	datum	NOUN
ajfa-12229	305	3	was	be	AUX
ajfa-12229	305	4	analyzed	analyze	VERB
ajfa-12229	305	5	using	use	VERB
ajfa-12229	305	6	the	the	DET
ajfa-12229	305	7	descriptive	descriptive	ADJ
ajfa-12229	305	8	analysis	analysis	NOUN
ajfa-12229	305	9	and	and	CCONJ
ajfa-12229	305	10	inferential	inferential	ADJ
ajfa-12229	305	11	statistical	statistical	ADJ
ajfa-12229	305	12	analysis	analysis	NOUN
ajfa-12229	305	13	by	by	ADP
ajfa-12229	305	14	using	use	VERB
ajfa-12229	305	15	statistical	statistical	ADJ
ajfa-12229	305	16	package	package	NOUN
ajfa-12229	305	17	for	for	ADP
ajfa-12229	305	18	social	social	ADJ
ajfa-12229	305	19	sciences	science	NOUN
ajfa-12229	305	20	(	(	PUNCT
ajfa-12229	305	21	spss	spss	PROPN
ajfa-12229	305	22	)	)	PUNCT
ajfa-12229	305	23	version	version	NOUN
ajfa-12229	305	24	20	20	NUM
ajfa-12229	305	25	.	.	PUNCT
ajfa-12229	306	1	results	result	NOUN
ajfa-12229	306	2	of	of	ADP
ajfa-12229	306	3	the	the	DET
ajfa-12229	306	4	study	study	NOUN
ajfa-12229	306	5	revealed	reveal	VERB
ajfa-12229	306	6	that	that	SCONJ
ajfa-12229	306	7	npv	npv	NOUN
ajfa-12229	306	8	and	and	CCONJ
ajfa-12229	306	9	irr	irr	NOUN
ajfa-12229	306	10	significantly	significantly	ADV
ajfa-12229	306	11	positively	positively	ADV
ajfa-12229	306	12	related	relate	VERB
ajfa-12229	306	13	to	to	ADP
ajfa-12229	306	14	effectiveness	effectiveness	NOUN
ajfa-12229	306	15	of	of	ADP
ajfa-12229	306	16	investment	investment	NOUN
ajfa-12229	306	17	decision	decision	NOUN
ajfa-12229	306	18	while	while	SCONJ
ajfa-12229	306	19	dpb	dpb	PROPN
ajfa-12229	306	20	significantly	significantly	ADV
ajfa-12229	306	21	negatively	negatively	ADV
ajfa-12229	306	22	related	relate	VERB
ajfa-12229	306	23	to	to	ADP
ajfa-12229	306	24	effectiveness	effectiveness	NOUN
ajfa-12229	306	25	of	of	ADP
ajfa-12229	306	26	investment	investment	NOUN
ajfa-12229	306	27	decision	decision	NOUN
ajfa-12229	306	28	of	of	ADP
ajfa-12229	306	29	listed	list	VERB
ajfa-12229	306	30	manufacturing	manufacturing	NOUN
ajfa-12229	306	31	companies	company	NOUN
ajfa-12229	306	32	in	in	ADP
ajfa-12229	306	33	sri	sri	PROPN
ajfa-12229	306	34	lanka	lanka	PROPN
ajfa-12229	306	35	.	.	PUNCT
ajfa-12229	307	1	risk	risk	NOUN
ajfa-12229	307	2	analysis	analysis	NOUN
ajfa-12229	307	3	techniques	technique	NOUN
ajfa-12229	307	4	were	be	AUX
ajfa-12229	307	5	not	not	PART
ajfa-12229	307	6	significantly	significantly	ADV
ajfa-12229	307	7	related	relate	VERB
ajfa-12229	307	8	to	to	ADP
ajfa-12229	307	9	effectiveness	effectiveness	NOUN
ajfa-12229	307	10	of	of	ADP
ajfa-12229	307	11	investment	investment	NOUN
ajfa-12229	307	12	decision	decision	NOUN
ajfa-12229	307	13	.	.	PUNCT
ajfa-12229	308	1	findings	finding	NOUN
ajfa-12229	308	2	of	of	ADP
ajfa-12229	308	3	the	the	DET
ajfa-12229	308	4	study	study	NOUN
ajfa-12229	308	5	may	may	AUX
ajfa-12229	308	6	useful	useful	ADJ
ajfa-12229	308	7	to	to	ADP
ajfa-12229	308	8	the	the	DET
ajfa-12229	308	9	investment	investment	NOUN
ajfa-12229	308	10	decision	decision	NOUN
ajfa-12229	308	11	makers	maker	NOUN
ajfa-12229	308	12	in	in	ADP
ajfa-12229	308	13	order	order	NOUN
ajfa-12229	308	14	to	to	PART
ajfa-12229	308	15	achieve	achieve	VERB
ajfa-12229	308	16	the	the	DET
ajfa-12229	308	17	shareholders	shareholder	NOUN
ajfa-12229	308	18	wealth	wealth	NOUN
ajfa-12229	308	19	.	.	PUNCT
ajfa-12229	309	1	asian	asian	ADJ
ajfa-12229	309	2	journal	journal	PROPN
ajfa-12229	309	3	of	of	ADP
ajfa-12229	309	4	finance	finance	PROPN
ajfa-12229	309	5	&	&	CCONJ
ajfa-12229	309	6	accounting	accounting	PROPN
ajfa-12229	309	7	issn	issn	PROPN
ajfa-12229	309	8	1946	1946	NUM
ajfa-12229	309	9	-	-	PUNCT
ajfa-12229	309	10	052x	052x	PROPN
ajfa-12229	309	11	2017	2017	NUM
ajfa-12229	309	12	,	,	PUNCT
ajfa-12229	309	13	vol	vol	NOUN
ajfa-12229	309	14	.	.	NOUN
ajfa-12229	309	15	9	9	NUM
ajfa-12229	309	16	,	,	PUNCT
ajfa-12229	309	17	no	no	INTJ
ajfa-12229	309	18	.	.	NOUN
ajfa-12229	309	19	2	2	NUM
ajfa-12229	309	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	309	21	304	304	NUM
ajfa-12229	309	22	references	reference	NOUN
ajfa-12229	309	23	arnold	arnold	PROPN
ajfa-12229	309	24	,	,	PUNCT
ajfa-12229	309	25	g.c	g.c	PROPN
ajfa-12229	309	26	.	.	PROPN
ajfa-12229	309	27	,	,	PUNCT
ajfa-12229	309	28	&	&	CCONJ
ajfa-12229	309	29	hatzopoulos	hatzopoulos	PROPN
ajfa-12229	309	30	,	,	PUNCT
ajfa-12229	309	31	p.d	p.d	PROPN
ajfa-12229	309	32	.	.	PROPN
ajfa-12229	309	33	(	(	PUNCT
ajfa-12229	309	34	2000	2000	NUM
ajfa-12229	309	35	)	)	PUNCT
ajfa-12229	309	36	.	.	PUNCT
ajfa-12229	310	1	the	the	DET
ajfa-12229	310	2	theory	theory	NOUN
ajfa-12229	310	3	-	-	PUNCT
ajfa-12229	310	4	practice	practice	NOUN
ajfa-12229	310	5	gap	gap	NOUN
ajfa-12229	310	6	in	in	ADP
ajfa-12229	310	7	capital	capital	NOUN
ajfa-12229	310	8	budgeting	budgeting	NOUN
ajfa-12229	310	9	:	:	PUNCT
ajfa-12229	310	10	evidence	evidence	NOUN
ajfa-12229	310	11	from	from	ADP
ajfa-12229	310	12	the	the	DET
ajfa-12229	310	13	united	united	ADJ
ajfa-12229	310	14	kingdom	kingdom	PROPN
ajfa-12229	310	15	.	.	PUNCT
ajfa-12229	311	1	journal	journal	PROPN
ajfa-12229	311	2	of	of	ADP
ajfa-12229	311	3	business	business	NOUN
ajfa-12229	311	4	finance	finance	NOUN
ajfa-12229	311	5	and	and	CCONJ
ajfa-12229	311	6	accounting	accounting	NOUN
ajfa-12229	311	7	,	,	PUNCT
ajfa-12229	311	8	10(5	10(5	NUM
ajfa-12229	311	9	)	)	PUNCT
ajfa-12229	311	10	,	,	PUNCT
ajfa-12229	311	11	603	603	NUM
ajfa-12229	311	12	-	-	SYM
ajfa-12229	311	13	626	626	NUM
ajfa-12229	311	14	.	.	PUNCT
ajfa-12229	312	1	https://doi.org/10.1111/1468-5957.00327	https://doi.org/10.1111/1468-5957.00327	PROPN
ajfa-12229	312	2	.	.	PUNCT
ajfa-12229	313	1	babu	babu	PROPN
ajfa-12229	313	2	,	,	PUNCT
ajfa-12229	313	3	c.	c.	PROPN
ajfa-12229	313	4	p.	p.	PROPN
ajfa-12229	313	5	,	,	PUNCT
ajfa-12229	313	6	&	&	CCONJ
ajfa-12229	313	7	sharma	sharma	PROPN
ajfa-12229	313	8	,	,	PUNCT
ajfa-12229	313	9	a.	a.	NOUN
ajfa-12229	313	10	(	(	PUNCT
ajfa-12229	313	11	1995).capital	1995).capital	ADJ
ajfa-12229	313	12	budgeting	budgeting	NOUN
ajfa-12229	313	13	practices	practice	NOUN
ajfa-12229	313	14	in	in	ADP
ajfa-12229	313	15	indian	indian	ADJ
ajfa-12229	313	16	industry	industry	NOUN
ajfa-12229	313	17	-	-	PUNCT
ajfa-12229	313	18	an	an	DET
ajfa-12229	313	19	empirical	empirical	ADJ
ajfa-12229	313	20	study	study	NOUN
ajfa-12229	313	21	.	.	PUNCT
ajfa-12229	314	1	asci	asci	PROPN
ajfa-12229	314	2	journal	journal	PROPN
ajfa-12229	314	3	of	of	ADP
ajfa-12229	314	4	management	management	NOUN
ajfa-12229	314	5	,	,	PUNCT
ajfa-12229	314	6	25(1	25(1	NUM
ajfa-12229	314	7	)	)	PUNCT
ajfa-12229	314	8	,	,	PUNCT
ajfa-12229	314	9	34	34	NUM
ajfa-12229	314	10	-	-	SYM
ajfa-12229	314	11	43	43	NUM
ajfa-12229	314	12	.	.	PUNCT
ajfa-12229	315	1	bennouna	bennouna	PROPN
ajfa-12229	315	2	,	,	PUNCT
ajfa-12229	315	3	k.	k.	PROPN
ajfa-12229	315	4	,	,	PUNCT
ajfa-12229	315	5	meredith	meredith	PROPN
ajfa-12229	315	6	,	,	PUNCT
ajfa-12229	315	7	g.	g.	PROPN
ajfa-12229	315	8	g.	g.	PROPN
ajfa-12229	315	9	,	,	PUNCT
ajfa-12229	315	10	&	&	CCONJ
ajfa-12229	315	11	marchant	marchant	NOUN
ajfa-12229	315	12	,	,	PUNCT
ajfa-12229	315	13	t.	t.	PROPN
ajfa-12229	315	14	(	(	PUNCT
ajfa-12229	315	15	2010	2010	NUM
ajfa-12229	315	16	)	)	PUNCT
ajfa-12229	315	17	.	.	PUNCT
ajfa-12229	316	1	improved	improve	VERB
ajfa-12229	316	2	capital	capital	NOUN
ajfa-12229	316	3	budgeting	budget	VERB
ajfa-12229	316	4	decision	decision	NOUN
ajfa-12229	316	5	making	making	NOUN
ajfa-12229	316	6	:	:	PUNCT
ajfa-12229	316	7	evidence	evidence	NOUN
ajfa-12229	316	8	from	from	ADP
ajfa-12229	316	9	canada	canada	PROPN
ajfa-12229	316	10	.	.	PUNCT
ajfa-12229	317	1	management	management	NOUN
ajfa-12229	317	2	decision	decision	NOUN
ajfa-12229	317	3	,	,	PUNCT
ajfa-12229	317	4	48(2	48(2	NUM
ajfa-12229	317	5	)	)	PUNCT
ajfa-12229	317	6	,	,	PUNCT
ajfa-12229	317	7	225	225	NUM
ajfa-12229	317	8	-	-	SYM
ajfa-12229	317	9	247	247	NUM
ajfa-12229	317	10	.	.	PUNCT
ajfa-12229	318	1	https://doi.org/10.1108/00251741011022590	https://doi.org/10.1108/00251741011022590	NOUN
ajfa-12229	318	2	.	.	PUNCT
ajfa-12229	319	1	bhimani	bhimani	PROPN
ajfa-12229	319	2	,	,	PUNCT
ajfa-12229	319	3	a.	a.	PROPN
ajfa-12229	319	4	,	,	PUNCT
ajfa-12229	319	5	horngren	horngren	PROPN
ajfa-12229	319	6	,	,	PUNCT
ajfa-12229	319	7	c.	c.	PROPN
ajfa-12229	319	8	t.	t.	PROPN
ajfa-12229	319	9	,	,	PUNCT
ajfa-12229	319	10	datar	datar	PROPN
ajfa-12229	319	11	,	,	PUNCT
ajfa-12229	319	12	s.	s.	PROPN
ajfa-12229	319	13	m.	m.	PROPN
ajfa-12229	319	14	,	,	PUNCT
ajfa-12229	319	15	&	&	CCONJ
ajfa-12229	319	16	rajan	rajan	PROPN
ajfa-12229	319	17	,	,	PUNCT
ajfa-12229	319	18	m.v	m.v	PROPN
ajfa-12229	319	19	.	.	PROPN
ajfa-12229	319	20	(	(	PUNCT
ajfa-12229	319	21	2012	2012	NUM
ajfa-12229	319	22	)	)	PUNCT
ajfa-12229	319	23	.	.	PUNCT
ajfa-12229	320	1	management	management	NOUN
ajfa-12229	320	2	and	and	CCONJ
ajfa-12229	320	3	cost	cost	NOUN
ajfa-12229	320	4	accounting	accounting	NOUN
ajfa-12229	320	5	,	,	PUNCT
ajfa-12229	320	6	5th	5th	ADJ
ajfa-12229	320	7	edn	edn	NOUN
ajfa-12229	320	8	.	.	PUNCT
ajfa-12229	320	9	,	,	PUNCT
ajfa-12229	320	10	prentice	prentice	PROPN
ajfa-12229	320	11	hall	hall	PROPN
ajfa-12229	320	12	.	.	PUNCT
ajfa-12229	321	1	brealey	brealey	PROPN
ajfa-12229	321	2	,	,	PUNCT
ajfa-12229	321	3	r.a	r.a	PROPN
ajfa-12229	321	4	.	.	PROPN
ajfa-12229	321	5	,	,	PUNCT
ajfa-12229	321	6	&	&	CCONJ
ajfa-12229	321	7	myers	myers	PROPN
ajfa-12229	321	8	,	,	PUNCT
ajfa-12229	321	9	s.c.(2003	s.c.(2003	NOUN
ajfa-12229	321	10	)	)	PUNCT
ajfa-12229	321	11	.	.	PUNCT
ajfa-12229	322	1	principles	principle	NOUN
ajfa-12229	322	2	of	of	ADP
ajfa-12229	322	3	corporate	corporate	ADJ
ajfa-12229	322	4	finance	finance	NOUN
ajfa-12229	322	5	,	,	PUNCT
ajfa-12229	322	6	7th	7th	ADJ
ajfa-12229	322	7	edn	edn	NOUN
ajfa-12229	322	8	,	,	PUNCT
ajfa-12229	322	9	international	international	ADJ
ajfa-12229	322	10	edition	edition	NOUN
ajfa-12229	322	11	,	,	PUNCT
ajfa-12229	322	12	mcgraw	mcgraw	PROPN
ajfa-12229	322	13	-	-	PUNCT
ajfa-12229	322	14	hill	hill	NOUN
ajfa-12229	322	15	.	.	PUNCT
ajfa-12229	323	1	brounen	brounen	PROPN
ajfa-12229	323	2	,	,	PUNCT
ajfa-12229	323	3	d.	d.	PROPN
ajfa-12229	323	4	,	,	PUNCT
ajfa-12229	323	5	de	de	PROPN
ajfa-12229	323	6	jong	jong	PROPN
ajfa-12229	323	7	,	,	PUNCT
ajfa-12229	323	8	a.	a.	PROPN
ajfa-12229	323	9	,	,	PUNCT
ajfa-12229	323	10	&	&	CCONJ
ajfa-12229	323	11	koedijk	koedijk	PROPN
ajfa-12229	323	12	,	,	PUNCT
ajfa-12229	323	13	k.	k.	PROPN
ajfa-12229	323	14	(	(	PUNCT
ajfa-12229	323	15	2004	2004	NUM
ajfa-12229	323	16	)	)	PUNCT
ajfa-12229	323	17	.	.	PUNCT
ajfa-12229	324	1	corporate	corporate	ADJ
ajfa-12229	324	2	finance	finance	NOUN
ajfa-12229	324	3	in	in	ADP
ajfa-12229	324	4	europe	europe	PROPN
ajfa-12229	324	5	:	:	PUNCT
ajfa-12229	324	6	confronting	confront	VERB
ajfa-12229	324	7	theory	theory	NOUN
ajfa-12229	324	8	with	with	ADP
ajfa-12229	324	9	practice	practice	NOUN
ajfa-12229	324	10	.	.	PUNCT
ajfa-12229	325	1	financial	financial	ADJ
ajfa-12229	325	2	management	management	NOUN
ajfa-12229	325	3	,	,	PUNCT
ajfa-12229	325	4	33(4	33(4	NUM
ajfa-12229	325	5	)	)	PUNCT
ajfa-12229	325	6	,	,	PUNCT
ajfa-12229	325	7	71	71	NUM
ajfa-12229	325	8	-	-	SYM
ajfa-12229	325	9	101	101	NUM
ajfa-12229	325	10	.	.	PUNCT
ajfa-12229	326	1	dayananda	dayananda	PROPN
ajfa-12229	326	2	,	,	PUNCT
ajfa-12229	326	3	d.	d.	PROPN
ajfa-12229	326	4	,	,	PUNCT
ajfa-12229	326	5	irons	iron	NOUN
ajfa-12229	326	6	,	,	PUNCT
ajfa-12229	326	7	r.	r.	PROPN
ajfa-12229	326	8	,	,	PUNCT
ajfa-12229	326	9	harrison	harrison	PROPN
ajfa-12229	326	10	,	,	PUNCT
ajfa-12229	326	11	s.	s.	PROPN
ajfa-12229	326	12	,	,	PUNCT
ajfa-12229	326	13	herbohn	herbohn	PROPN
ajfa-12229	326	14	,	,	PUNCT
ajfa-12229	326	15	j.	j.	PROPN
ajfa-12229	326	16	&	&	CCONJ
ajfa-12229	326	17	rowland	rowland	PROPN
ajfa-12229	326	18	,	,	PUNCT
ajfa-12229	326	19	p.	p.	NOUN
ajfa-12229	326	20	(	(	PUNCT
ajfa-12229	326	21	2002	2002	NUM
ajfa-12229	326	22	)	)	PUNCT
ajfa-12229	326	23	.	.	PUNCT
ajfa-12229	327	1	capital	capital	NOUN
ajfa-12229	327	2	budgeting	budgeting	PROPN
ajfa-12229	327	3	:	:	PUNCT
ajfa-12229	327	4	financial	financial	ADJ
ajfa-12229	327	5	appraisal	appraisal	NOUN
ajfa-12229	327	6	of	of	ADP
ajfa-12229	327	7	investment	investment	NOUN
ajfa-12229	327	8	projects	project	NOUN
ajfa-12229	327	9	,	,	PUNCT
ajfa-12229	327	10	edinburgh	edinburgh	PROPN
ajfa-12229	327	11	:	:	PUNCT
ajfa-12229	327	12	cambridge	cambridge	PROPN
ajfa-12229	327	13	university	university	PROPN
ajfa-12229	327	14	press	press	NOUN
ajfa-12229	327	15	.	.	PUNCT
ajfa-12229	328	1	ekeha	ekeha	NOUN
ajfa-12229	328	2	,	,	PUNCT
ajfa-12229	328	3	g.e.(2011).capital	g.e.(2011).capital	ADJ
ajfa-12229	328	4	budgeting	budgeting	NOUN
ajfa-12229	328	5	practices	practice	NOUN
ajfa-12229	328	6	and	and	CCONJ
ajfa-12229	328	7	economic	economic	ADJ
ajfa-12229	328	8	development	development	NOUN
ajfa-12229	328	9	:	:	PUNCT
ajfa-12229	328	10	a	a	DET
ajfa-12229	328	11	comparative	comparative	ADJ
ajfa-12229	328	12	study	study	NOUN
ajfa-12229	328	13	of	of	ADP
ajfa-12229	328	14	companies	company	NOUN
ajfa-12229	328	15	in	in	ADP
ajfa-12229	328	16	western	western	PROPN
ajfa-12229	328	17	europe	europe	PROPN
ajfa-12229	328	18	and	and	CCONJ
ajfa-12229	328	19	west	west	PROPN
ajfa-12229	328	20	africa	africa	PROPN
ajfa-12229	328	21	.	.	PUNCT
ajfa-12229	329	1	available	available	ADJ
ajfa-12229	329	2	at	at	ADP
ajfa-12229	329	3	http://	http://	PROPN
ajfa-12229	329	4	www.amazon.com/capital-budgeting-pratices-economic	www.amazon.com/capital-budgeting-pratices-economic	PROPN
ajfa-12229	329	5	development	development	PROPN
ajfa-12229	329	6	/	/	SYM
ajfa-12229	329	7	dp/3844382593	dp/3844382593	PROPN
ajfa-12229	329	8	elumilade	elumilade	NOUN
ajfa-12229	329	9	,	,	PUNCT
ajfa-12229	329	10	d.o	d.o	PROPN
ajfa-12229	329	11	.	.	PROPN
ajfa-12229	329	12	,	,	PUNCT
ajfa-12229	329	13	asaolu	asaolu	PROPN
ajfa-12229	329	14	,	,	PUNCT
ajfa-12229	329	15	t.o	t.o	PROPN
ajfa-12229	329	16	.	.	PROPN
ajfa-12229	329	17	,	,	PUNCT
ajfa-12229	329	18	&	&	CCONJ
ajfa-12229	329	19	ologunde	ologunde	PROPN
ajfa-12229	329	20	,	,	PUNCT
ajfa-12229	329	21	a.o	a.o	PROPN
ajfa-12229	329	22	.	.	PROPN
ajfa-12229	329	23	(	(	PUNCT
ajfa-12229	329	24	2006	2006	NUM
ajfa-12229	329	25	)	)	PUNCT
ajfa-12229	329	26	.	.	PUNCT
ajfa-12229	330	1	capital	capital	NOUN
ajfa-12229	330	2	budgeting	budgeting	NOUN
ajfa-12229	330	3	and	and	CCONJ
ajfa-12229	330	4	economic	economic	ADJ
ajfa-12229	330	5	development	development	NOUN
ajfa-12229	330	6	in	in	ADP
ajfa-12229	330	7	the	the	DET
ajfa-12229	330	8	third	third	ADJ
ajfa-12229	330	9	world	world	NOUN
ajfa-12229	330	10	:	:	PUNCT
ajfa-12229	330	11	the	the	DET
ajfa-12229	330	12	case	case	NOUN
ajfa-12229	330	13	of	of	ADP
ajfa-12229	330	14	nigeria	nigeria	PROPN
ajfa-12229	330	15	.	.	PUNCT
ajfa-12229	331	1	international	international	ADJ
ajfa-12229	331	2	research	research	PROPN
ajfa-12229	331	3	journal	journal	NOUN
ajfa-12229	331	4	of	of	ADP
ajfa-12229	331	5	finance	finance	NOUN
ajfa-12229	331	6	and	and	CCONJ
ajfa-12229	331	7	economics	economic	NOUN
ajfa-12229	331	8	,	,	PUNCT
ajfa-12229	331	9	2(2	2(2	NUM
ajfa-12229	331	10	)	)	PUNCT
ajfa-12229	331	11	,	,	PUNCT
ajfa-12229	331	12	136	136	NUM
ajfa-12229	331	13	-	-	SYM
ajfa-12229	331	14	152	152	NUM
ajfa-12229	331	15	.	.	PUNCT
ajfa-12229	332	1	emmanuel	emmanuel	PROPN
ajfa-12229	332	2	,	,	PUNCT
ajfa-12229	332	3	c.	c.	PROPN
ajfa-12229	332	4	,	,	PUNCT
ajfa-12229	332	5	harris	harris	PROPN
ajfa-12229	332	6	,	,	PUNCT
ajfa-12229	332	7	e.	e.	PROPN
ajfa-12229	332	8	,	,	PUNCT
ajfa-12229	332	9	&	&	CCONJ
ajfa-12229	332	10	komakech	komakech	PROPN
ajfa-12229	332	11	,	,	PUNCT
ajfa-12229	332	12	s.	s.	PROPN
ajfa-12229	332	13	(	(	PUNCT
ajfa-12229	332	14	2010	2010	NUM
ajfa-12229	332	15	)	)	PUNCT
ajfa-12229	332	16	.	.	PUNCT
ajfa-12229	333	1	towards	towards	ADP
ajfa-12229	333	2	a	a	DET
ajfa-12229	333	3	better	well	ADJ
ajfa-12229	333	4	understanding	understanding	NOUN
ajfa-12229	333	5	of	of	ADP
ajfa-12229	333	6	capital	capital	NOUN
ajfa-12229	333	7	investment	investment	NOUN
ajfa-12229	333	8	decisions	decision	NOUN
ajfa-12229	333	9	.	.	PUNCT
ajfa-12229	334	1	journal	journal	NOUN
ajfa-12229	334	2	of	of	ADP
ajfa-12229	334	3	accounting	accounting	NOUN
ajfa-12229	334	4	and	and	CCONJ
ajfa-12229	334	5	organizational	organizational	ADJ
ajfa-12229	334	6	change	change	NOUN
ajfa-12229	334	7	,	,	PUNCT
ajfa-12229	334	8	6(4	6(4	NUM
ajfa-12229	334	9	)	)	PUNCT
ajfa-12229	334	10	,	,	PUNCT
ajfa-12229	334	11	477	477	NUM
ajfa-12229	334	12	-	-	SYM
ajfa-12229	334	13	504	504	NUM
ajfa-12229	334	14	.	.	PUNCT
ajfa-12229	335	1	farragher	farragher	PROPN
ajfa-12229	335	2	,	,	PUNCT
ajfa-12229	335	3	e.j	e.j	PROPN
ajfa-12229	335	4	.	.	PROPN
ajfa-12229	335	5	,	,	PUNCT
ajfa-12229	335	6	kleiman	kleiman	PROPN
ajfa-12229	335	7	,	,	PUNCT
ajfa-12229	335	8	r.t	r.t	PROPN
ajfa-12229	335	9	.	.	PROPN
ajfa-12229	335	10	,	,	PUNCT
ajfa-12229	335	11	&	&	CCONJ
ajfa-12229	335	12	sahu	sahu	PROPN
ajfa-12229	335	13	,	,	PUNCT
ajfa-12229	335	14	a.p	a.p	PROPN
ajfa-12229	335	15	.	.	PROPN
ajfa-12229	335	16	(	(	PUNCT
ajfa-12229	335	17	2001	2001	NUM
ajfa-12229	335	18	)	)	PUNCT
ajfa-12229	335	19	.	.	PUNCT
ajfa-12229	336	1	the	the	DET
ajfa-12229	336	2	association	association	NOUN
ajfa-12229	336	3	between	between	ADP
ajfa-12229	336	4	the	the	DET
ajfa-12229	336	5	use	use	NOUN
ajfa-12229	336	6	of	of	ADP
ajfa-12229	336	7	sophisticated	sophisticated	ADJ
ajfa-12229	336	8	capital	capital	NOUN
ajfa-12229	336	9	budgeting	budgeting	NOUN
ajfa-12229	336	10	practices	practice	NOUN
ajfa-12229	336	11	and	and	CCONJ
ajfa-12229	336	12	corporate	corporate	ADJ
ajfa-12229	336	13	performance	performance	NOUN
ajfa-12229	336	14	.	.	PUNCT
ajfa-12229	337	1	the	the	DET
ajfa-12229	337	2	engineering	engineering	NOUN
ajfa-12229	337	3	economist	economist	NOUN
ajfa-12229	337	4	,	,	PUNCT
ajfa-12229	337	5	46(4	46(4	NOUN
ajfa-12229	337	6	)	)	PUNCT
ajfa-12229	337	7	,	,	PUNCT
ajfa-12229	337	8	300	300	NUM
ajfa-12229	337	9	-	-	SYM
ajfa-12229	337	10	311	311	NUM
ajfa-12229	337	11	.	.	PUNCT
ajfa-12229	338	1	https://doi.org/10.1080/00137910108967579	https://doi.org/10.1080/00137910108967579	PROPN
ajfa-12229	338	2	.	.	PUNCT
ajfa-12229	339	1	freeman	freeman	PROPN
ajfa-12229	339	2	,	,	PUNCT
ajfa-12229	339	3	m.	m.	NOUN
ajfa-12229	339	4	,	,	PUNCT
ajfa-12229	339	5	&	&	CCONJ
ajfa-12229	339	6	hobbes	hobbes	PROPN
ajfa-12229	339	7	,	,	PUNCT
ajfa-12229	339	8	g.	g.	PROPN
ajfa-12229	339	9	(	(	PUNCT
ajfa-12229	339	10	1991	1991	NUM
ajfa-12229	339	11	)	)	PUNCT
ajfa-12229	339	12	.	.	PUNCT
ajfa-12229	340	1	capital	capital	NOUN
ajfa-12229	340	2	budgeting	budgeting	NOUN
ajfa-12229	340	3	:	:	PUNCT
ajfa-12229	340	4	theory	theory	NOUN
ajfa-12229	340	5	versus	versus	ADP
ajfa-12229	340	6	practice	practice	NOUN
ajfa-12229	340	7	.	.	PUNCT
ajfa-12229	341	1	australian	australian	ADJ
ajfa-12229	341	2	accountant	accountant	NOUN
ajfa-12229	341	3	,	,	PUNCT
ajfa-12229	341	4	61(8	61(8	NUM
ajfa-12229	341	5	)	)	PUNCT
ajfa-12229	341	6	,	,	PUNCT
ajfa-12229	341	7	36	36	NUM
ajfa-12229	341	8	-	-	SYM
ajfa-12229	341	9	41	41	NUM
ajfa-12229	341	10	.	.	PUNCT
ajfa-12229	342	1	gitman	gitman	PROPN
ajfa-12229	342	2	,	,	PUNCT
ajfa-12229	342	3	l.j	l.j	PROPN
ajfa-12229	342	4	.	.	PROPN
ajfa-12229	342	5	(	(	PUNCT
ajfa-12229	342	6	1988	1988	NUM
ajfa-12229	342	7	)	)	PUNCT
ajfa-12229	342	8	.	.	PUNCT
ajfa-12229	343	1	principles	principle	NOUN
ajfa-12229	343	2	of	of	ADP
ajfa-12229	343	3	managerial	managerial	ADJ
ajfa-12229	343	4	finance	finance	NOUN
ajfa-12229	343	5	.	.	PUNCT
ajfa-12229	344	1	new	new	PROPN
ajfa-12229	344	2	york	york	PROPN
ajfa-12229	344	3	:	:	PUNCT
ajfa-12229	344	4	harper	harper	NOUN
ajfa-12229	344	5	and	and	CCONJ
ajfa-12229	344	6	row	row	PROPN
ajfa-12229	344	7	international	international	PROPN
ajfa-12229	344	8	.	.	PUNCT
ajfa-12229	345	1	graham	graham	PROPN
ajfa-12229	345	2	,	,	PUNCT
ajfa-12229	345	3	j.	j.	PROPN
ajfa-12229	345	4	,	,	PUNCT
ajfa-12229	345	5	&	&	CCONJ
ajfa-12229	345	6	harvey	harvey	PROPN
ajfa-12229	345	7	,	,	PUNCT
ajfa-12229	345	8	c.	c.	PROPN
ajfa-12229	345	9	(	(	PUNCT
ajfa-12229	345	10	2001	2001	NUM
ajfa-12229	345	11	)	)	PUNCT
ajfa-12229	345	12	.	.	PUNCT
ajfa-12229	346	1	the	the	DET
ajfa-12229	346	2	theory	theory	NOUN
ajfa-12229	346	3	and	and	CCONJ
ajfa-12229	346	4	practice	practice	NOUN
ajfa-12229	346	5	of	of	ADP
ajfa-12229	346	6	corporate	corporate	ADJ
ajfa-12229	346	7	finance	finance	NOUN
ajfa-12229	346	8	:	:	PUNCT
ajfa-12229	346	9	evidence	evidence	NOUN
ajfa-12229	346	10	from	from	ADP
ajfa-12229	346	11	the	the	DET
ajfa-12229	346	12	field	field	NOUN
ajfa-12229	346	13	.	.	PUNCT
ajfa-12229	347	1	journal	journal	NOUN
ajfa-12229	347	2	of	of	ADP
ajfa-12229	347	3	financial	financial	ADJ
ajfa-12229	347	4	economics	economic	NOUN
ajfa-12229	347	5	,	,	PUNCT
ajfa-12229	347	6	60(2	60(2	NUM
ajfa-12229	347	7	-	-	SYM
ajfa-12229	347	8	3	3	NUM
ajfa-12229	347	9	)	)	PUNCT
ajfa-12229	347	10	,	,	PUNCT
ajfa-12229	347	11	187	187	NUM
ajfa-12229	347	12	-	-	SYM
ajfa-12229	347	13	243	243	NUM
ajfa-12229	347	14	.	.	PUNCT
ajfa-12229	348	1	asian	asian	ADJ
ajfa-12229	348	2	journal	journal	PROPN
ajfa-12229	348	3	of	of	ADP
ajfa-12229	348	4	finance	finance	PROPN
ajfa-12229	348	5	&	&	CCONJ
ajfa-12229	348	6	accounting	accounting	PROPN
ajfa-12229	348	7	issn	issn	PROPN
ajfa-12229	348	8	1946	1946	NUM
ajfa-12229	348	9	-	-	PUNCT
ajfa-12229	348	10	052x	052x	PROPN
ajfa-12229	348	11	2017	2017	NUM
ajfa-12229	348	12	,	,	PUNCT
ajfa-12229	348	13	vol	vol	NOUN
ajfa-12229	348	14	.	.	NOUN
ajfa-12229	348	15	9	9	NUM
ajfa-12229	348	16	,	,	PUNCT
ajfa-12229	348	17	no	no	INTJ
ajfa-12229	348	18	.	.	NOUN
ajfa-12229	348	19	2	2	NUM
ajfa-12229	348	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	348	21	305	305	NUM
ajfa-12229	348	22	haka	haka	PROPN
ajfa-12229	348	23	,	,	PUNCT
ajfa-12229	348	24	s.	s.	PROPN
ajfa-12229	348	25	f.	f.	PROPN
ajfa-12229	348	26	,	,	PUNCT
ajfa-12229	348	27	gordon	gordon	PROPN
ajfa-12229	348	28	,	,	PUNCT
ajfa-12229	348	29	l.	l.	PROPN
ajfa-12229	348	30	a.	a.	PROPN
ajfa-12229	348	31	,	,	PUNCT
ajfa-12229	348	32	&	&	CCONJ
ajfa-12229	348	33	pinches	pinches	PROPN
ajfa-12229	348	34	,	,	PUNCT
ajfa-12229	348	35	g.	g.	PROPN
ajfa-12229	348	36	e.	e.	PROPN
ajfa-12229	348	37	(	(	PUNCT
ajfa-12229	348	38	1985	1985	NUM
ajfa-12229	348	39	)	)	PUNCT
ajfa-12229	348	40	.	.	PUNCT
ajfa-12229	349	1	sophisticated	sophisticated	ADJ
ajfa-12229	349	2	capital	capital	NOUN
ajfa-12229	349	3	budgeting	budgeting	NOUN
ajfa-12229	349	4	selection	selection	NOUN
ajfa-12229	349	5	techniques	technique	NOUN
ajfa-12229	349	6	and	and	CCONJ
ajfa-12229	349	7	firm	firm	ADJ
ajfa-12229	349	8	performance	performance	NOUN
ajfa-12229	349	9	.	.	PUNCT
ajfa-12229	350	1	in	in	ADP
ajfa-12229	350	2	readings	reading	NOUN
ajfa-12229	350	3	in	in	ADP
ajfa-12229	350	4	accounting	account	VERB
ajfa-12229	350	5	for	for	ADP
ajfa-12229	350	6	management	management	NOUN
ajfa-12229	350	7	control	control	NOUN
ajfa-12229	350	8	(	(	PUNCT
ajfa-12229	350	9	pp	pp	ADJ
ajfa-12229	350	10	.	.	PUNCT
ajfa-12229	351	1	521	521	NUM
ajfa-12229	351	2	-	-	SYM
ajfa-12229	351	3	545	545	NUM
ajfa-12229	351	4	)	)	PUNCT
ajfa-12229	351	5	.	.	PUNCT
ajfa-12229	352	1	springer	springer	PROPN
ajfa-12229	352	2	us	we	PRON
ajfa-12229	352	3	.	.	PUNCT
ajfa-12229	353	1	hatch	hatch	PROPN
ajfa-12229	353	2	,	,	PUNCT
ajfa-12229	353	3	m.j	m.j	PROPN
ajfa-12229	353	4	.	.	PROPN
ajfa-12229	353	5	,	,	PUNCT
ajfa-12229	353	6	&	&	CCONJ
ajfa-12229	353	7	cunliffe	cunliffe	PROPN
ajfa-12229	353	8	,	,	PUNCT
ajfa-12229	353	9	a.l	a.l	PROPN
ajfa-12229	353	10	.	.	PROPN
ajfa-12229	353	11	(	(	PUNCT
ajfa-12229	353	12	2006	2006	NUM
ajfa-12229	353	13	)	)	PUNCT
ajfa-12229	353	14	.	.	PUNCT
ajfa-12229	354	1	organization	organization	NOUN
ajfa-12229	354	2	theory	theory	NOUN
ajfa-12229	354	3	:	:	PUNCT
ajfa-12229	354	4	modern	modern	ADJ
ajfa-12229	354	5	,	,	PUNCT
ajfa-12229	354	6	symbolic	symbolic	ADJ
ajfa-12229	354	7	,	,	PUNCT
ajfa-12229	354	8	and	and	CCONJ
ajfa-12229	354	9	postmodern	postmodern	ADJ
ajfa-12229	354	10	perspectives	perspective	NOUN
ajfa-12229	354	11	,	,	PUNCT
ajfa-12229	354	12	2nd	2nd	ADJ
ajfa-12229	354	13	edn	edn	NOUN
ajfa-12229	354	14	.	.	PUNCT
ajfa-12229	355	1	oxford	oxford	PROPN
ajfa-12229	355	2	university	university	PROPN
ajfa-12229	355	3	press	press	NOUN
ajfa-12229	355	4	,	,	PUNCT
ajfa-12229	355	5	p.4	p.4	X
ajfa-12229	355	6	.	.	PUNCT
ajfa-12229	356	1	hermes	herme	NOUN
ajfa-12229	356	2	,	,	PUNCT
ajfa-12229	356	3	n.	n.	NOUN
ajfa-12229	356	4	,	,	PUNCT
ajfa-12229	356	5	smid	smid	PROPN
ajfa-12229	356	6	,	,	PUNCT
ajfa-12229	356	7	p.	p.	NOUN
ajfa-12229	356	8	,	,	PUNCT
ajfa-12229	356	9	&	&	CCONJ
ajfa-12229	356	10	yao	yao	PROPN
ajfa-12229	356	11	,	,	PUNCT
ajfa-12229	356	12	l.	l.	PROPN
ajfa-12229	356	13	(	(	PUNCT
ajfa-12229	356	14	2007	2007	NUM
ajfa-12229	356	15	)	)	PUNCT
ajfa-12229	356	16	.	.	PUNCT
ajfa-12229	357	1	capital	capital	NOUN
ajfa-12229	357	2	budgeting	budgeting	NOUN
ajfa-12229	357	3	practices	practice	NOUN
ajfa-12229	357	4	:	:	PUNCT
ajfa-12229	357	5	a	a	DET
ajfa-12229	357	6	comparative	comparative	ADJ
ajfa-12229	357	7	study	study	NOUN
ajfa-12229	357	8	of	of	ADP
ajfa-12229	357	9	the	the	DET
ajfa-12229	357	10	netherlands	netherlands	PROPN
ajfa-12229	357	11	and	and	CCONJ
ajfa-12229	357	12	china	china	PROPN
ajfa-12229	357	13	.	.	PUNCT
ajfa-12229	358	1	international	international	ADJ
ajfa-12229	358	2	business	business	PROPN
ajfa-12229	358	3	review	review	PROPN
ajfa-12229	358	4	,	,	PUNCT
ajfa-12229	358	5	16(5	16(5	NUM
ajfa-12229	358	6	)	)	PUNCT
ajfa-12229	358	7	,	,	PUNCT
ajfa-12229	358	8	630	630	NUM
ajfa-12229	358	9	-	-	SYM
ajfa-12229	358	10	654	654	NUM
ajfa-12229	358	11	.	.	PUNCT
ajfa-12229	359	1	https://doi.org/10.1016/j.ibusrev.2007.05.002	https://doi.org/10.1016/j.ibusrev.2007.05.002	NOUN
ajfa-12229	359	2	.	.	PUNCT
ajfa-12229	360	1	jiang	jiang	PROPN
ajfa-12229	360	2	,	,	PUNCT
ajfa-12229	360	3	c.h	c.h	PROPN
ajfa-12229	360	4	.	.	PROPN
ajfa-12229	360	5	,	,	PUNCT
ajfa-12229	360	6	chen	chen	PROPN
ajfa-12229	360	7	,	,	PUNCT
ajfa-12229	360	8	h.l	h.l	PROPN
ajfa-12229	360	9	.	.	PROPN
ajfa-12229	360	10	,	,	PUNCT
ajfa-12229	360	11	&	&	CCONJ
ajfa-12229	360	12	huang	huang	PROPN
ajfa-12229	360	13	,	,	PUNCT
ajfa-12229	360	14	y.s	y.s	PROPN
ajfa-12229	360	15	.	.	PROPN
ajfa-12229	360	16	(	(	PUNCT
ajfa-12229	360	17	2006	2006	NUM
ajfa-12229	360	18	)	)	PUNCT
ajfa-12229	360	19	.	.	PUNCT
ajfa-12229	361	1	capital	capital	NOUN
ajfa-12229	361	2	expenditures	expenditure	NOUN
ajfa-12229	361	3	and	and	CCONJ
ajfa-12229	361	4	corporate	corporate	ADJ
ajfa-12229	361	5	earnings	earning	NOUN
ajfa-12229	361	6	:	:	PUNCT
ajfa-12229	361	7	evidence	evidence	NOUN
ajfa-12229	361	8	from	from	ADP
ajfa-12229	361	9	the	the	DET
ajfa-12229	361	10	taiwan	taiwan	PROPN
ajfa-12229	361	11	stock	stock	NOUN
ajfa-12229	361	12	exchange	exchange	PROPN
ajfa-12229	361	13	.	.	PUNCT
ajfa-12229	362	1	managerial	managerial	ADJ
ajfa-12229	362	2	finance	finance	NOUN
ajfa-12229	362	3	,	,	PUNCT
ajfa-12229	362	4	32(11	32(11	NUM
ajfa-12229	362	5	)	)	PUNCT
ajfa-12229	362	6	,	,	PUNCT
ajfa-12229	362	7	853	853	NUM
ajfa-12229	362	8	-	-	SYM
ajfa-12229	362	9	861	861	NUM
ajfa-12229	362	10	.	.	PUNCT
ajfa-12229	363	1	https://doi.org/10.1080/10913211.2013.860853	https://doi.org/10.1080/10913211.2013.860853	PROPN
ajfa-12229	363	2	khamees	khamees	PROPN
ajfa-12229	363	3	,	,	PUNCT
ajfa-12229	363	4	b.	b.	PROPN
ajfa-12229	363	5	a.	a.	PROPN
ajfa-12229	363	6	,	,	PUNCT
ajfa-12229	363	7	al	al	PROPN
ajfa-12229	363	8	-	-	PUNCT
ajfa-12229	363	9	fayoumi	fayoumi	PROPN
ajfa-12229	363	10	,	,	PUNCT
ajfa-12229	363	11	n.	n.	NOUN
ajfa-12229	363	12	,	,	PUNCT
ajfa-12229	363	13	&	&	CCONJ
ajfa-12229	363	14	al	al	PROPN
ajfa-12229	363	15	-	-	PUNCT
ajfa-12229	363	16	thuneibat	thuneibat	NOUN
ajfa-12229	363	17	,	,	PUNCT
ajfa-12229	363	18	a.	a.	NOUN
ajfa-12229	363	19	a.	a.	NOUN
ajfa-12229	363	20	(	(	PUNCT
ajfa-12229	363	21	2010	2010	NUM
ajfa-12229	363	22	)	)	PUNCT
ajfa-12229	363	23	.	.	PUNCT
ajfa-12229	364	1	capital	capital	NOUN
ajfa-12229	364	2	budgeting	budgeting	NOUN
ajfa-12229	364	3	practices	practice	NOUN
ajfa-12229	364	4	in	in	ADP
ajfa-12229	364	5	the	the	DET
ajfa-12229	364	6	jordanian	jordanian	ADJ
ajfa-12229	364	7	industrial	industrial	ADJ
ajfa-12229	364	8	corporations	corporation	NOUN
ajfa-12229	364	9	.	.	PUNCT
ajfa-12229	365	1	international	international	ADJ
ajfa-12229	365	2	journal	journal	PROPN
ajfa-12229	365	3	of	of	ADP
ajfa-12229	365	4	commerce	commerce	PROPN
ajfa-12229	365	5	and	and	CCONJ
ajfa-12229	365	6	management	management	NOUN
ajfa-12229	365	7	,	,	PUNCT
ajfa-12229	365	8	20(1	20(1	NUM
ajfa-12229	365	9	)	)	PUNCT
ajfa-12229	365	10	,	,	PUNCT
ajfa-12229	365	11	49	49	NUM
ajfa-12229	365	12	-	-	SYM
ajfa-12229	365	13	63	63	NUM
ajfa-12229	365	14	.	.	PUNCT
ajfa-12229	365	15	https://doi.org/10.1108/10569211011025952	https://doi.org/10.1108/10569211011025952	NOUN
ajfa-12229	365	16	.	.	PUNCT
ajfa-12229	366	1	kim	kim	PROPN
ajfa-12229	366	2	,	,	PUNCT
ajfa-12229	366	3	s.h	s.h	PROPN
ajfa-12229	366	4	.	.	PROPN
ajfa-12229	366	5	(	(	PUNCT
ajfa-12229	366	6	1981	1981	NUM
ajfa-12229	366	7	)	)	PUNCT
ajfa-12229	366	8	.	.	PUNCT
ajfa-12229	367	1	an	an	DET
ajfa-12229	367	2	empirical	empirical	ADJ
ajfa-12229	367	3	study	study	NOUN
ajfa-12229	367	4	on	on	ADP
ajfa-12229	367	5	the	the	DET
ajfa-12229	367	6	relationship	relationship	NOUN
ajfa-12229	367	7	between	between	ADP
ajfa-12229	367	8	capital	capital	NOUN
ajfa-12229	367	9	budgeting	budgeting	NOUN
ajfa-12229	367	10	practices	practice	NOUN
ajfa-12229	367	11	and	and	CCONJ
ajfa-12229	367	12	earnings	earning	NOUN
ajfa-12229	367	13	performance	performance	NOUN
ajfa-12229	367	14	.	.	PUNCT
ajfa-12229	368	1	the	the	DET
ajfa-12229	368	2	engineering	engineering	NOUN
ajfa-12229	368	3	economist	economist	NOUN
ajfa-12229	368	4	,	,	PUNCT
ajfa-12229	368	5	27(3	27(3	NUM
ajfa-12229	368	6	)	)	PUNCT
ajfa-12229	368	7	,	,	PUNCT
ajfa-12229	368	8	185	185	NUM
ajfa-12229	368	9	-	-	SYM
ajfa-12229	368	10	196	196	NUM
ajfa-12229	368	11	.	.	PUNCT
ajfa-12229	369	1	klammer	klammer	NOUN
ajfa-12229	369	2	,	,	PUNCT
ajfa-12229	369	3	t.(1973	t.(1973	PROPN
ajfa-12229	369	4	)	)	PUNCT
ajfa-12229	369	5	.	.	PUNCT
ajfa-12229	370	1	the	the	DET
ajfa-12229	370	2	association	association	NOUN
ajfa-12229	370	3	of	of	ADP
ajfa-12229	370	4	capital	capital	NOUN
ajfa-12229	370	5	budgeting	budgeting	NOUN
ajfa-12229	370	6	techniques	technique	NOUN
ajfa-12229	370	7	with	with	ADP
ajfa-12229	370	8	firm	firm	ADJ
ajfa-12229	370	9	performance	performance	NOUN
ajfa-12229	370	10	.	.	PUNCT
ajfa-12229	371	1	accounting	accounting	NOUN
ajfa-12229	371	2	review	review	PROPN
ajfa-12229	371	3	,	,	PUNCT
ajfa-12229	371	4	48(2	48(2	NUM
ajfa-12229	371	5	)	)	PUNCT
ajfa-12229	371	6	,	,	PUNCT
ajfa-12229	371	7	353	353	NUM
ajfa-12229	371	8	-	-	SYM
ajfa-12229	371	9	364	364	NUM
ajfa-12229	371	10	.	.	PUNCT
ajfa-12229	371	11	mao	mao	PROPN
ajfa-12229	371	12	,	,	PUNCT
ajfa-12229	371	13	j.c.t.(1970	j.c.t.(1970	PROPN
ajfa-12229	371	14	)	)	PUNCT
ajfa-12229	371	15	.	.	PUNCT
ajfa-12229	372	1	survey	survey	NOUN
ajfa-12229	372	2	of	of	ADP
ajfa-12229	372	3	capital	capital	NOUN
ajfa-12229	372	4	budgeting	budgeting	NOUN
ajfa-12229	372	5	:	:	PUNCT
ajfa-12229	372	6	theory	theory	NOUN
ajfa-12229	372	7	and	and	CCONJ
ajfa-12229	372	8	practice	practice	NOUN
ajfa-12229	372	9	.	.	PUNCT
ajfa-12229	373	1	journal	journal	PROPN
ajfa-12229	373	2	of	of	ADP
ajfa-12229	373	3	finance	finance	NOUN
ajfa-12229	373	4	,	,	PUNCT
ajfa-12229	373	5	25(2	25(2	NUM
ajfa-12229	373	6	)	)	PUNCT
ajfa-12229	373	7	,	,	PUNCT
ajfa-12229	373	8	349	349	NUM
ajfa-12229	373	9	-	-	SYM
ajfa-12229	373	10	360	360	NUM
ajfa-12229	373	11	.	.	PUNCT
ajfa-12229	374	1	https://doi.org/10.1111/j.1540-6261.1970.tb00513.x	https://doi.org/10.1111/j.1540-6261.1970.tb00513.x	PROPN
ajfa-12229	374	2	.	.	PUNCT
ajfa-12229	374	3	megginson	megginson	PROPN
ajfa-12229	374	4	,	,	PUNCT
ajfa-12229	374	5	w.	w.	PROPN
ajfa-12229	374	6	,	,	PUNCT
ajfa-12229	374	7	smart	smart	ADJ
ajfa-12229	374	8	,	,	PUNCT
ajfa-12229	374	9	s.b	s.b	PROPN
ajfa-12229	374	10	.	.	PROPN
ajfa-12229	374	11	,	,	PUNCT
ajfa-12229	374	12	&	&	CCONJ
ajfa-12229	374	13	lucey	lucey	PROPN
ajfa-12229	374	14	,	,	PUNCT
ajfa-12229	374	15	b.m	b.m	PROPN
ajfa-12229	374	16	.	.	PROPN
ajfa-12229	374	17	(	(	PUNCT
ajfa-12229	374	18	2008	2008	NUM
ajfa-12229	374	19	)	)	PUNCT
ajfa-12229	374	20	.	.	PUNCT
ajfa-12229	375	1	introduction	introduction	NOUN
ajfa-12229	375	2	to	to	ADP
ajfa-12229	375	3	corporate	corporate	ADJ
ajfa-12229	375	4	finance	finance	NOUN
ajfa-12229	375	5	.	.	PUNCT
ajfa-12229	375	6	,	,	PUNCT
ajfa-12229	375	7	patrick	patrick	PROPN
ajfa-12229	375	8	bond	bond	PROPN
ajfa-12229	375	9	nurullah	nurullah	PROPN
ajfa-12229	375	10	,	,	PUNCT
ajfa-12229	375	11	m.	m.	NOUN
ajfa-12229	375	12	,	,	PUNCT
ajfa-12229	375	13	&	&	CCONJ
ajfa-12229	375	14	kengatharan	kengatharan	PROPN
ajfa-12229	375	15	,	,	PUNCT
ajfa-12229	375	16	l.(2015	l.(2015	PROPN
ajfa-12229	375	17	)	)	PUNCT
ajfa-12229	375	18	.	.	PUNCT
ajfa-12229	376	1	capital	capital	NOUN
ajfa-12229	376	2	budgeting	budgeting	NOUN
ajfa-12229	376	3	practices	practice	NOUN
ajfa-12229	376	4	:	:	PUNCT
ajfa-12229	376	5	evidence	evidence	NOUN
ajfa-12229	376	6	from	from	ADP
ajfa-12229	376	7	sri	sri	PROPN
ajfa-12229	376	8	lanka	lanka	PROPN
ajfa-12229	376	9	.	.	PUNCT
ajfa-12229	377	1	journal	journal	PROPN
ajfa-12229	377	2	of	of	ADP
ajfa-12229	377	3	advances	advance	NOUN
ajfa-12229	377	4	in	in	ADP
ajfa-12229	377	5	management	management	NOUN
ajfa-12229	377	6	research	research	NOUN
ajfa-12229	377	7	,	,	PUNCT
ajfa-12229	377	8	12(1	12(1	NUM
ajfa-12229	377	9	)	)	PUNCT
ajfa-12229	377	10	,	,	PUNCT
ajfa-12229	377	11	55	55	NUM
ajfa-12229	377	12	-	-	SYM
ajfa-12229	377	13	82	82	NUM
ajfa-12229	377	14	.	.	PUNCT
ajfa-12229	377	15	https://doi.org/10.1108/jamr-01-2014-0004	https://doi.org/10.1108/jamr-01-2014-0004	PROPN
ajfa-12229	377	16	.	.	PUNCT
ajfa-12229	378	1	mustapha	mustapha	PROPN
ajfa-12229	378	2	,	,	PUNCT
ajfa-12229	378	3	m.z	m.z	PROPN
ajfa-12229	378	4	.	.	PROPN
ajfa-12229	378	5	,	,	PUNCT
ajfa-12229	378	6	&	&	CCONJ
ajfa-12229	378	7	mooi	mooi	NOUN
ajfa-12229	378	8	,	,	PUNCT
ajfa-12229	378	9	s.t.l	s.t.l	NOUN
ajfa-12229	378	10	.	.	PUNCT
ajfa-12229	379	1	(	(	PUNCT
ajfa-12229	379	2	2001	2001	NUM
ajfa-12229	379	3	)	)	PUNCT
ajfa-12229	379	4	.	.	PUNCT
ajfa-12229	380	1	firm	firm	ADJ
ajfa-12229	380	2	performance	performance	NOUN
ajfa-12229	380	3	and	and	CCONJ
ajfa-12229	380	4	degree	degree	NOUN
ajfa-12229	380	5	of	of	ADP
ajfa-12229	380	6	sophistication	sophistication	NOUN
ajfa-12229	380	7	of	of	ADP
ajfa-12229	380	8	capital	capital	NOUN
ajfa-12229	380	9	budgeting	budgeting	NOUN
ajfa-12229	380	10	practice	practice	NOUN
ajfa-12229	380	11	:	:	PUNCT
ajfa-12229	380	12	some	some	DET
ajfa-12229	380	13	malaysian	malaysian	ADJ
ajfa-12229	380	14	evidence	evidence	NOUN
ajfa-12229	380	15	.	.	PUNCT
ajfa-12229	381	1	proceedings	proceeding	NOUN
ajfa-12229	381	2	of	of	ADP
ajfa-12229	381	3	the	the	DET
ajfa-12229	381	4	asia	asia	PROPN
ajfa-12229	381	5	pacific	pacific	PROPN
ajfa-12229	381	6	management	management	PROPN
ajfa-12229	381	7	conference	conference	NOUN
ajfa-12229	381	8	,	,	PUNCT
ajfa-12229	381	9	pp	pp	X
ajfa-12229	381	10	.	.	PUNCT
ajfa-12229	382	1	279	279	NUM
ajfa-12229	382	2	-	-	SYM
ajfa-12229	382	3	290	290	NUM
ajfa-12229	382	4	pike	pike	NOUN
ajfa-12229	382	5	,	,	PUNCT
ajfa-12229	382	6	r.h	r.h	PROPN
ajfa-12229	382	7	.	.	PROPN
ajfa-12229	382	8	(	(	PUNCT
ajfa-12229	382	9	1984	1984	NUM
ajfa-12229	382	10	)	)	PUNCT
ajfa-12229	382	11	.	.	PUNCT
ajfa-12229	383	1	sophisticated	sophisticated	ADJ
ajfa-12229	383	2	capital	capital	NOUN
ajfa-12229	383	3	budgeting	budgeting	NOUN
ajfa-12229	383	4	systems	system	NOUN
ajfa-12229	383	5	and	and	CCONJ
ajfa-12229	383	6	their	their	PRON
ajfa-12229	383	7	association	association	NOUN
ajfa-12229	383	8	with	with	ADP
ajfa-12229	383	9	corporate	corporate	ADJ
ajfa-12229	383	10	performance	performance	NOUN
ajfa-12229	383	11	.	.	PUNCT
ajfa-12229	384	1	managerial	managerial	ADJ
ajfa-12229	384	2	and	and	CCONJ
ajfa-12229	384	3	decision	decision	NOUN
ajfa-12229	384	4	economics	economic	NOUN
ajfa-12229	384	5	,	,	PUNCT
ajfa-12229	384	6	5(2	5(2	NUM
ajfa-12229	384	7	)	)	PUNCT
ajfa-12229	384	8	,	,	PUNCT
ajfa-12229	384	9	91	91	NUM
ajfa-12229	384	10	-	-	SYM
ajfa-12229	384	11	97	97	NUM
ajfa-12229	384	12	.	.	PUNCT
ajfa-12229	385	1	https://doi.org/10.1002/mde.4090050207	https://doi.org/10.1002/mde.4090050207	NOUN
ajfa-12229	385	2	.	.	PROPN
ajfa-12229	385	3	pike	pike	PROPN
ajfa-12229	385	4	,	,	PUNCT
ajfa-12229	385	5	r.(1996	r.(1996	PROPN
ajfa-12229	385	6	)	)	PUNCT
ajfa-12229	385	7	.	.	PUNCT
ajfa-12229	386	1	a	a	DET
ajfa-12229	386	2	longitudinal	longitudinal	ADJ
ajfa-12229	386	3	survey	survey	NOUN
ajfa-12229	386	4	on	on	ADP
ajfa-12229	386	5	capital	capital	NOUN
ajfa-12229	386	6	budgeting	budgeting	NOUN
ajfa-12229	386	7	practices	practice	NOUN
ajfa-12229	386	8	.	.	PUNCT
ajfa-12229	387	1	journal	journal	NOUN
ajfa-12229	387	2	of	of	ADP
ajfa-12229	387	3	business	business	NOUN
ajfa-12229	387	4	financing	financing	NOUN
ajfa-12229	387	5	and	and	CCONJ
ajfa-12229	387	6	accounting	accounting	NOUN
ajfa-12229	387	7	,	,	PUNCT
ajfa-12229	387	8	23(1	23(1	NOUN
ajfa-12229	387	9	)	)	PUNCT
ajfa-12229	387	10	,	,	PUNCT
ajfa-12229	387	11	79	79	NUM
ajfa-12229	387	12	-	-	SYM
ajfa-12229	387	13	92	92	NUM
ajfa-12229	387	14	.	.	PUNCT
ajfa-12229	388	1	https://doi.org/10.1111/j.1468-5957.1996.tb00403.x	https://doi.org/10.1111/j.1468-5957.1996.tb00403.x	PROPN
ajfa-12229	388	2	.	.	PUNCT
ajfa-12229	388	3	pike	pike	PROPN
ajfa-12229	388	4	,	,	PUNCT
ajfa-12229	388	5	r.h.(1988	r.h.(1988	PROPN
ajfa-12229	388	6	)	)	PUNCT
ajfa-12229	388	7	.	.	PUNCT
ajfa-12229	389	1	an	an	DET
ajfa-12229	389	2	empirical	empirical	ADJ
ajfa-12229	389	3	study	study	NOUN
ajfa-12229	389	4	of	of	ADP
ajfa-12229	389	5	the	the	DET
ajfa-12229	389	6	adoption	adoption	NOUN
ajfa-12229	389	7	of	of	ADP
ajfa-12229	389	8	sophisticated	sophisticated	ADJ
ajfa-12229	389	9	capital	capital	NOUN
ajfa-12229	389	10	budgeting	budgeting	NOUN
ajfa-12229	389	11	practices	practice	NOUN
ajfa-12229	389	12	and	and	CCONJ
ajfa-12229	389	13	decision	decision	NOUN
ajfa-12229	389	14	making	make	VERB
ajfa-12229	389	15	effectiveness	effectiveness	NOUN
ajfa-12229	389	16	.	.	PUNCT
ajfa-12229	390	1	accounting	accounting	NOUN
ajfa-12229	390	2	and	and	CCONJ
ajfa-12229	390	3	business	business	NOUN
ajfa-12229	390	4	research	research	NOUN
ajfa-12229	390	5	,	,	PUNCT
ajfa-12229	390	6	18(72	18(72	NUM
ajfa-12229	390	7	)	)	PUNCT
ajfa-12229	390	8	,	,	PUNCT
ajfa-12229	390	9	341	341	NUM
ajfa-12229	390	10	-	-	SYM
ajfa-12229	390	11	351	351	NUM
ajfa-12229	390	12	.	.	PUNCT
ajfa-12229	391	1	https://doi.org/10.1080/00014788.1988.9729381	https://doi.org/10.1080/00014788.1988.9729381	PROPN
ajfa-12229	391	2	.	.	PUNCT
ajfa-12229	392	1	asian	asian	ADJ
ajfa-12229	392	2	journal	journal	PROPN
ajfa-12229	392	3	of	of	ADP
ajfa-12229	392	4	finance	finance	PROPN
ajfa-12229	392	5	&	&	CCONJ
ajfa-12229	392	6	accounting	accounting	PROPN
ajfa-12229	392	7	issn	issn	PROPN
ajfa-12229	392	8	1946	1946	NUM
ajfa-12229	392	9	-	-	PUNCT
ajfa-12229	392	10	052x	052x	PROPN
ajfa-12229	392	11	2017	2017	NUM
ajfa-12229	392	12	,	,	PUNCT
ajfa-12229	392	13	vol	vol	NOUN
ajfa-12229	392	14	.	.	NOUN
ajfa-12229	392	15	9	9	NUM
ajfa-12229	392	16	,	,	PUNCT
ajfa-12229	393	1	no	no	INTJ
ajfa-12229	393	2	.	.	NOUN
ajfa-12229	393	3	2	2	NUM
ajfa-12229	393	4	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12229	393	5	306	306	NUM
ajfa-12229	393	6	quirin	quirin	NOUN
ajfa-12229	393	7	,	,	PUNCT
ajfa-12229	393	8	g.d.(1967	g.d.(1967	PROPN
ajfa-12229	393	9	)	)	PUNCT
ajfa-12229	393	10	.	.	PUNCT
ajfa-12229	394	1	the	the	DET
ajfa-12229	394	2	capital	capital	NOUN
ajfa-12229	394	3	expenditure	expenditure	NOUN
ajfa-12229	394	4	decision	decision	NOUN
ajfa-12229	394	5	,	,	PUNCT
ajfa-12229	394	6	new	new	PROPN
ajfa-12229	394	7	york	york	PROPN
ajfa-12229	394	8	:	:	PUNCT
ajfa-12229	394	9	richard	richard	PROPN
ajfa-12229	394	10	d.irwin	d.irwin	PROPN
ajfa-12229	394	11	publication	publication	PROPN
ajfa-12229	394	12	.	.	PUNCT
ajfa-12229	395	1	ryan	ryan	PROPN
ajfa-12229	395	2	,	,	PUNCT
ajfa-12229	395	3	p.	p.	NOUN
ajfa-12229	395	4	a.	a.	PROPN
ajfa-12229	395	5	,	,	PUNCT
ajfa-12229	395	6	&	&	CCONJ
ajfa-12229	395	7	ryan	ryan	PROPN
ajfa-12229	395	8	,	,	PUNCT
ajfa-12229	395	9	g.	g.	PROPN
ajfa-12229	395	10	p.	p.	PROPN
ajfa-12229	395	11	(	(	PUNCT
ajfa-12229	395	12	2002	2002	NUM
ajfa-12229	395	13	)	)	PUNCT
ajfa-12229	395	14	.	.	PUNCT
ajfa-12229	396	1	capital	capital	NOUN
ajfa-12229	396	2	budgeting	budget	VERB
ajfa-12229	396	3	practices	practice	NOUN
ajfa-12229	396	4	of	of	ADP
ajfa-12229	396	5	the	the	DET
ajfa-12229	396	6	fortune	fortune	NOUN
ajfa-12229	396	7	1000	1000	NUM
ajfa-12229	396	8	:	:	PUNCT
ajfa-12229	396	9	how	how	SCONJ
ajfa-12229	396	10	have	have	AUX
ajfa-12229	396	11	things	thing	NOUN
ajfa-12229	396	12	changed	change	VERB
ajfa-12229	396	13	?	?	PUNCT
ajfa-12229	396	14	.	.	PUNCT
ajfa-12229	397	1	journal	journal	PROPN
ajfa-12229	397	2	of	of	ADP
ajfa-12229	397	3	business	business	NOUN
ajfa-12229	397	4	and	and	CCONJ
ajfa-12229	397	5	management	management	NOUN
ajfa-12229	397	6	,	,	PUNCT
ajfa-12229	397	7	8(4	8(4	NUM
ajfa-12229	397	8	)	)	PUNCT
ajfa-12229	397	9	,	,	PUNCT
ajfa-12229	397	10	355	355	NUM
ajfa-12229	397	11	-	-	SYM
ajfa-12229	397	12	364	364	NUM
ajfa-12229	397	13	.	.	PUNCT
ajfa-12229	398	1	truong	truong	PROPN
ajfa-12229	398	2	,	,	PUNCT
ajfa-12229	398	3	g.	g.	PROPN
ajfa-12229	398	4	,	,	PUNCT
ajfa-12229	398	5	partington	partington	NOUN
ajfa-12229	398	6	,	,	PUNCT
ajfa-12229	398	7	g.	g.	PROPN
ajfa-12229	398	8	,	,	PUNCT
ajfa-12229	398	9	&	&	CCONJ
ajfa-12229	398	10	peat	peat	NOUN
ajfa-12229	398	11	,	,	PUNCT
ajfa-12229	398	12	m.(2008	m.(2008	PROPN
ajfa-12229	398	13	)	)	PUNCT
ajfa-12229	398	14	.	.	PUNCT
ajfa-12229	399	1	cost	cost	NOUN
ajfa-12229	399	2	of	of	ADP
ajfa-12229	399	3	capital	capital	NOUN
ajfa-12229	399	4	estimation	estimation	NOUN
ajfa-12229	399	5	and	and	CCONJ
ajfa-12229	399	6	capital	capital	NOUN
ajfa-12229	399	7	budgeting	budgeting	NOUN
ajfa-12229	399	8	practice	practice	NOUN
ajfa-12229	399	9	in	in	ADP
ajfa-12229	399	10	australia	australia	PROPN
ajfa-12229	399	11	.	.	PUNCT
ajfa-12229	400	1	australian	australian	ADJ
ajfa-12229	400	2	journal	journal	NOUN
ajfa-12229	400	3	of	of	ADP
ajfa-12229	400	4	management	management	NOUN
ajfa-12229	400	5	,	,	PUNCT
ajfa-12229	400	6	33(1),95	33(1),95	NUM
ajfa-12229	400	7	-	-	SYM
ajfa-12229	400	8	121	121	NUM
ajfa-12229	400	9	.	.	PUNCT
ajfa-12229	401	1	verbeeten	verbeeten	NOUN
ajfa-12229	401	2	,	,	PUNCT
ajfa-12229	401	3	f.h.m	f.h.m	NOUN
ajfa-12229	401	4	.	.	PUNCT
ajfa-12229	401	5	(	(	PUNCT
ajfa-12229	401	6	2006	2006	NUM
ajfa-12229	401	7	)	)	PUNCT
ajfa-12229	401	8	.	.	PUNCT
ajfa-12229	402	1	do	do	AUX
ajfa-12229	402	2	organizations	organization	NOUN
ajfa-12229	402	3	adopt	adopt	VERB
ajfa-12229	402	4	sophisticated	sophisticated	ADJ
ajfa-12229	402	5	capital	capital	NOUN
ajfa-12229	402	6	budgeting	budgeting	NOUN
ajfa-12229	402	7	practices	practice	NOUN
ajfa-12229	402	8	to	to	PART
ajfa-12229	402	9	deal	deal	VERB
ajfa-12229	402	10	with	with	ADP
ajfa-12229	402	11	uncertainty	uncertainty	NOUN
ajfa-12229	402	12	in	in	ADP
ajfa-12229	402	13	the	the	DET
ajfa-12229	402	14	investment	investment	NOUN
ajfa-12229	402	15	decision	decision	NOUN
ajfa-12229	402	16	?	?	PUNCT
ajfa-12229	403	1	a	a	DET
ajfa-12229	403	2	research	research	NOUN
ajfa-12229	403	3	note	note	NOUN
ajfa-12229	403	4	.	.	PUNCT
ajfa-12229	404	1	management	management	NOUN
ajfa-12229	404	2	accounting	accounting	NOUN
ajfa-12229	404	3	research	research	NOUN
ajfa-12229	404	4	,	,	PUNCT
ajfa-12229	404	5	17(1	17(1	NUM
ajfa-12229	404	6	)	)	PUNCT
ajfa-12229	404	7	,	,	PUNCT
ajfa-12229	404	8	106	106	NUM
ajfa-12229	404	9	-	-	SYM
ajfa-12229	404	10	120	120	NUM
ajfa-12229	404	11	.	.	PUNCT
ajfa-12229	405	1	https://doi.org/10.1016/j.mar.2005.07.002	https://doi.org/10.1016/j.mar.2005.07.002	PROPN
ajfa-12229	405	2	.	.	PUNCT
ajfa-12229	406	1	verma	verma	PROPN
ajfa-12229	406	2	,	,	PUNCT
ajfa-12229	406	3	s.	s.	PROPN
ajfa-12229	406	4	,	,	PUNCT
ajfa-12229	406	5	gupta	gupta	PROPN
ajfa-12229	406	6	,	,	PUNCT
ajfa-12229	406	7	s.	s.	PROPN
ajfa-12229	406	8	,	,	PUNCT
ajfa-12229	406	9	&	&	CCONJ
ajfa-12229	406	10	batra	batra	PROPN
ajfa-12229	406	11	,	,	PUNCT
ajfa-12229	406	12	r.	r.	PROPN
ajfa-12229	406	13	(	(	PUNCT
ajfa-12229	406	14	2009	2009	NUM
ajfa-12229	406	15	)	)	PUNCT
ajfa-12229	406	16	.	.	PUNCT
ajfa-12229	407	1	a	a	DET
ajfa-12229	407	2	survey	survey	NOUN
ajfa-12229	407	3	of	of	ADP
ajfa-12229	407	4	capital	capital	NOUN
ajfa-12229	407	5	budgeting	budgeting	NOUN
ajfa-12229	407	6	practices	practice	NOUN
ajfa-12229	407	7	in	in	ADP
ajfa-12229	407	8	corporate	corporate	ADJ
ajfa-12229	407	9	india	india	PROPN
ajfa-12229	407	10	,	,	PUNCT
ajfa-12229	407	11	the	the	DET
ajfa-12229	407	12	journal	journal	NOUN
ajfa-12229	407	13	of	of	ADP
ajfa-12229	407	14	business	business	PROPN
ajfa-12229	407	15	perspective	perspective	NOUN
ajfa-12229	407	16	,	,	PUNCT
ajfa-12229	407	17	13(3	13(3	NUM
ajfa-12229	407	18	)	)	PUNCT
ajfa-12229	407	19	,	,	PUNCT
ajfa-12229	407	20	1	1	NUM
ajfa-12229	407	21	-	-	SYM
ajfa-12229	407	22	17	17	NUM
ajfa-12229	407	23	.	.	PUNCT
ajfa-12229	408	1	https://doi.org/10.1177/097226290901300301	https://doi.org/10.1177/097226290901300301	X
ajfa-12229	408	2	.	.	PUNCT