id	sid	tid	token	lemma	pos
ajfa-13282	1	1	asian	asian	ADJ
ajfa-13282	1	2	journal	journal	PROPN
ajfa-13282	1	3	of	of	ADP
ajfa-13282	1	4	finance	finance	PROPN
ajfa-13282	1	5	&	&	CCONJ
ajfa-13282	1	6	accounting	accounting	PROPN
ajfa-13282	1	7	issn	issn	PROPN
ajfa-13282	1	8	1946	1946	NUM
ajfa-13282	1	9	-	-	PUNCT
ajfa-13282	1	10	052x	052x	NOUN
ajfa-13282	1	11	2018	2018	NUM
ajfa-13282	1	12	,	,	PUNCT
ajfa-13282	1	13	vol	vol	NOUN
ajfa-13282	1	14	.	.	PROPN
ajfa-13282	1	15	10	10	NUM
ajfa-13282	1	16	,	,	PUNCT
ajfa-13282	1	17	no	no	INTJ
ajfa-13282	1	18	.	.	NOUN
ajfa-13282	1	19	1	1	NUM
ajfa-13282	1	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	1	21	440	440	NUM
ajfa-13282	1	22	real	real	ADJ
ajfa-13282	1	23	earnings	earning	NOUN
ajfa-13282	1	24	management	management	NOUN
ajfa-13282	1	25	:	:	PUNCT
ajfa-13282	1	26	a	a	DET
ajfa-13282	1	27	review	review	NOUN
ajfa-13282	1	28	of	of	ADP
ajfa-13282	1	29	literature	literature	NOUN
ajfa-13282	1	30	and	and	CCONJ
ajfa-13282	1	31	future	future	ADJ
ajfa-13282	1	32	research	research	NOUN
ajfa-13282	1	33	belal	belal	PROPN
ajfa-13282	1	34	ali	ali	PROPN
ajfa-13282	1	35	(	(	PUNCT
ajfa-13282	1	36	corresponding	correspond	VERB
ajfa-13282	1	37	author	author	NOUN
ajfa-13282	1	38	)	)	PUNCT
ajfa-13282	1	39	tunku	tunku	PROPN
ajfa-13282	1	40	puteri	puteri	PROPN
ajfa-13282	1	41	intan	intan	PROPN
ajfa-13282	1	42	safinaz	safinaz	VERB
ajfa-13282	1	43	school	school	NOUN
ajfa-13282	1	44	of	of	ADP
ajfa-13282	1	45	accountancy	accountancy	NOUN
ajfa-13282	1	46	(	(	PUNCT
ajfa-13282	1	47	tissa	tissa	NOUN
ajfa-13282	1	48	)	)	PUNCT
ajfa-13282	1	49	college	college	NOUN
ajfa-13282	1	50	of	of	ADP
ajfa-13282	1	51	business	business	NOUN
ajfa-13282	1	52	,	,	PUNCT
ajfa-13282	1	53	universiti	universiti	PROPN
ajfa-13282	1	54	utara	utara	PROPN
ajfa-13282	1	55	malaysia	malaysia	PROPN
ajfa-13282	1	56	,	,	PUNCT
ajfa-13282	1	57	malaysia	malaysia	PROPN
ajfa-13282	1	58	e	e	NOUN
ajfa-13282	1	59	-	-	NOUN
ajfa-13282	1	60	mail	mail	NOUN
ajfa-13282	1	61	:	:	PUNCT
ajfa-13282	1	62	bel_ac2002@yahoo.com	bel_ac2002@yahoo.com	X
ajfa-13282	2	1	hasnah	hasnah	PROPN
ajfa-13282	2	2	kamardin	kamardin	PROPN
ajfa-13282	2	3	tunku	tunku	PROPN
ajfa-13282	2	4	puteri	puteri	PROPN
ajfa-13282	2	5	intan	intan	PROPN
ajfa-13282	2	6	safinaz	safinaz	VERB
ajfa-13282	2	7	school	school	NOUN
ajfa-13282	2	8	of	of	ADP
ajfa-13282	2	9	accountancy	accountancy	NOUN
ajfa-13282	2	10	(	(	PUNCT
ajfa-13282	2	11	tissa	tissa	NOUN
ajfa-13282	2	12	)	)	PUNCT
ajfa-13282	2	13	college	college	NOUN
ajfa-13282	2	14	of	of	ADP
ajfa-13282	2	15	business	business	NOUN
ajfa-13282	2	16	,	,	PUNCT
ajfa-13282	2	17	universiti	universiti	PROPN
ajfa-13282	2	18	utara	utara	PROPN
ajfa-13282	2	19	malaysia	malaysia	PROPN
ajfa-13282	2	20	,	,	PUNCT
ajfa-13282	2	21	malaysia	malaysia	PROPN
ajfa-13282	2	22	e	e	NOUN
ajfa-13282	2	23	-	-	NOUN
ajfa-13282	2	24	mail	mail	NOUN
ajfa-13282	2	25	:	:	PUNCT
ajfa-13282	2	26	hasnahk@uum.edu.my	hasnahk@uum.edu.my	NOUN
ajfa-13282	2	27	received	receive	VERB
ajfa-13282	2	28	:	:	PUNCT
ajfa-13282	2	29	april	april	PROPN
ajfa-13282	2	30	7	7	NUM
ajfa-13282	2	31	,	,	PUNCT
ajfa-13282	2	32	2018	2018	NUM
ajfa-13282	2	33	accepted	accept	VERB
ajfa-13282	2	34	:	:	PUNCT
ajfa-13282	2	35	may	may	AUX
ajfa-13282	2	36	17	17	NUM
ajfa-13282	2	37	,	,	PUNCT
ajfa-13282	2	38	2018	2018	NUM
ajfa-13282	2	39	published	publish	VERB
ajfa-13282	2	40	:	:	PUNCT
ajfa-13282	2	41	june	june	PROPN
ajfa-13282	2	42	1	1	NUM
ajfa-13282	2	43	,	,	PUNCT
ajfa-13282	2	44	2018	2018	NUM
ajfa-13282	2	45	doi:10.5296	doi:10.5296	NOUN
ajfa-13282	2	46	/	/	SYM
ajfa-13282	2	47	ajfa.v10i1.13282	ajfa.v10i1.13282	DET
ajfa-13282	2	48	url	url	NOUN
ajfa-13282	2	49	:	:	PUNCT
ajfa-13282	2	50	https://doi.org/10.5296/ajfa.v10i1.13282	https://doi.org/10.5296/ajfa.v10i1.13282	X
ajfa-13282	2	51	abstract	abstract	ADJ
ajfa-13282	2	52	in	in	ADP
ajfa-13282	2	53	recent	recent	ADJ
ajfa-13282	2	54	years	year	NOUN
ajfa-13282	2	55	,	,	PUNCT
ajfa-13282	2	56	increasing	increase	VERB
ajfa-13282	2	57	attention	attention	NOUN
ajfa-13282	2	58	has	have	AUX
ajfa-13282	2	59	been	be	AUX
ajfa-13282	2	60	given	give	VERB
ajfa-13282	2	61	to	to	ADP
ajfa-13282	2	62	real	real	ADJ
ajfa-13282	2	63	earnings	earning	NOUN
ajfa-13282	2	64	management	management	NOUN
ajfa-13282	2	65	(	(	PUNCT
ajfa-13282	2	66	rem	rem	NOUN
ajfa-13282	2	67	)	)	PUNCT
ajfa-13282	2	68	as	as	ADP
ajfa-13282	2	69	an	an	DET
ajfa-13282	2	70	alternative	alternative	ADJ
ajfa-13282	2	71	method	method	NOUN
ajfa-13282	2	72	to	to	ADP
ajfa-13282	2	73	accrual	accrual	ADJ
ajfa-13282	2	74	-	-	PUNCT
ajfa-13282	2	75	based	base	VERB
ajfa-13282	2	76	earnings	earning	NOUN
ajfa-13282	2	77	management	management	NOUN
ajfa-13282	2	78	.	.	PUNCT
ajfa-13282	3	1	this	this	DET
ajfa-13282	3	2	paper	paper	NOUN
ajfa-13282	3	3	reviews	review	VERB
ajfa-13282	3	4	the	the	DET
ajfa-13282	3	5	recent	recent	ADJ
ajfa-13282	3	6	studies	study	NOUN
ajfa-13282	3	7	on	on	ADP
ajfa-13282	3	8	rem	rem	NOUN
ajfa-13282	3	9	to	to	PART
ajfa-13282	3	10	provide	provide	VERB
ajfa-13282	3	11	updated	update	VERB
ajfa-13282	3	12	and	and	CCONJ
ajfa-13282	3	13	comprehensive	comprehensive	ADJ
ajfa-13282	3	14	information	information	NOUN
ajfa-13282	3	15	about	about	ADP
ajfa-13282	3	16	this	this	DET
ajfa-13282	3	17	type	type	NOUN
ajfa-13282	3	18	of	of	ADP
ajfa-13282	3	19	earnings	earning	NOUN
ajfa-13282	3	20	management	management	NOUN
ajfa-13282	3	21	.	.	PUNCT
ajfa-13282	4	1	specifically	specifically	ADV
ajfa-13282	4	2	,	,	PUNCT
ajfa-13282	4	3	the	the	DET
ajfa-13282	4	4	review	review	NOUN
ajfa-13282	4	5	focuses	focus	VERB
ajfa-13282	4	6	on	on	ADP
ajfa-13282	4	7	rem	rem	NOUN
ajfa-13282	4	8	definitions	definition	NOUN
ajfa-13282	4	9	,	,	PUNCT
ajfa-13282	4	10	motivations	motivation	NOUN
ajfa-13282	4	11	,	,	PUNCT
ajfa-13282	4	12	techniques	technique	NOUN
ajfa-13282	4	13	,	,	PUNCT
ajfa-13282	4	14	consequences	consequence	NOUN
ajfa-13282	4	15	,	,	PUNCT
ajfa-13282	4	16	and	and	CCONJ
ajfa-13282	4	17	measurement	measurement	NOUN
ajfa-13282	4	18	.	.	PUNCT
ajfa-13282	5	1	in	in	ADP
ajfa-13282	5	2	addition	addition	NOUN
ajfa-13282	5	3	,	,	PUNCT
ajfa-13282	5	4	the	the	DET
ajfa-13282	5	5	paper	paper	NOUN
ajfa-13282	5	6	provides	provide	VERB
ajfa-13282	5	7	a	a	DET
ajfa-13282	5	8	discussion	discussion	NOUN
ajfa-13282	5	9	of	of	ADP
ajfa-13282	5	10	the	the	DET
ajfa-13282	5	11	theoretical	theoretical	ADJ
ajfa-13282	5	12	frameworks	framework	NOUN
ajfa-13282	5	13	used	use	VERB
ajfa-13282	5	14	by	by	ADP
ajfa-13282	5	15	researchers	researcher	NOUN
ajfa-13282	5	16	as	as	ADP
ajfa-13282	5	17	underpinning	underpin	VERB
ajfa-13282	5	18	theories	theory	NOUN
ajfa-13282	5	19	of	of	ADP
ajfa-13282	5	20	earnings	earning	NOUN
ajfa-13282	5	21	management	management	NOUN
ajfa-13282	5	22	.	.	PUNCT
ajfa-13282	6	1	the	the	DET
ajfa-13282	6	2	review	review	NOUN
ajfa-13282	6	3	of	of	ADP
ajfa-13282	6	4	the	the	DET
ajfa-13282	6	5	literature	literature	NOUN
ajfa-13282	6	6	showed	show	VERB
ajfa-13282	6	7	that	that	SCONJ
ajfa-13282	6	8	companies	company	NOUN
ajfa-13282	6	9	have	have	AUX
ajfa-13282	6	10	shifted	shift	VERB
ajfa-13282	6	11	earnings	earning	NOUN
ajfa-13282	6	12	management	management	NOUN
ajfa-13282	6	13	practising	practise	VERB
ajfa-13282	6	14	from	from	ADP
ajfa-13282	6	15	accruals	accrual	NOUN
ajfa-13282	6	16	-	-	PUNCT
ajfa-13282	6	17	based	base	VERB
ajfa-13282	6	18	to	to	ADP
ajfa-13282	6	19	real	real	ADJ
ajfa-13282	6	20	activities	activity	NOUN
ajfa-13282	6	21	based	base	VERB
ajfa-13282	6	22	.	.	PUNCT
ajfa-13282	7	1	useful	useful	ADJ
ajfa-13282	7	2	suggestions	suggestion	NOUN
ajfa-13282	7	3	for	for	ADP
ajfa-13282	7	4	rem	rem	PUNCT
ajfa-13282	7	5	research	research	NOUN
ajfa-13282	7	6	opportunities	opportunity	NOUN
ajfa-13282	7	7	are	be	AUX
ajfa-13282	7	8	also	also	ADV
ajfa-13282	7	9	provided	provide	VERB
ajfa-13282	7	10	.	.	PUNCT
ajfa-13282	8	1	keywords	keyword	NOUN
ajfa-13282	8	2	:	:	PUNCT
ajfa-13282	8	3	real	real	ADJ
ajfa-13282	8	4	earnings	earning	NOUN
ajfa-13282	8	5	management	management	NOUN
ajfa-13282	8	6	,	,	PUNCT
ajfa-13282	8	7	agency	agency	NOUN
ajfa-13282	8	8	theory	theory	NOUN
ajfa-13282	8	9	,	,	PUNCT
ajfa-13282	8	10	consequences	consequence	NOUN
ajfa-13282	8	11	.	.	PUNCT
ajfa-13282	9	1	asian	asian	ADJ
ajfa-13282	9	2	journal	journal	PROPN
ajfa-13282	9	3	of	of	ADP
ajfa-13282	9	4	finance	finance	PROPN
ajfa-13282	9	5	&	&	CCONJ
ajfa-13282	9	6	accounting	accounting	PROPN
ajfa-13282	9	7	issn	issn	PROPN
ajfa-13282	9	8	1946	1946	NUM
ajfa-13282	9	9	-	-	PUNCT
ajfa-13282	9	10	052x	052x	NOUN
ajfa-13282	9	11	2018	2018	NUM
ajfa-13282	9	12	,	,	PUNCT
ajfa-13282	9	13	vol	vol	NOUN
ajfa-13282	9	14	.	.	PROPN
ajfa-13282	9	15	10	10	NUM
ajfa-13282	9	16	,	,	PUNCT
ajfa-13282	9	17	no	no	INTJ
ajfa-13282	9	18	.	.	NOUN
ajfa-13282	9	19	1	1	NUM
ajfa-13282	9	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	9	21	441	441	NUM
ajfa-13282	9	22	1	1	NUM
ajfa-13282	9	23	.	.	PUNCT
ajfa-13282	10	1	introduction	introduction	NOUN
ajfa-13282	10	2	earnings	earning	NOUN
ajfa-13282	10	3	management	management	NOUN
ajfa-13282	10	4	is	be	AUX
ajfa-13282	10	5	a	a	DET
ajfa-13282	10	6	widespread	widespread	ADJ
ajfa-13282	10	7	topic	topic	NOUN
ajfa-13282	10	8	in	in	ADP
ajfa-13282	10	9	the	the	DET
ajfa-13282	10	10	global	global	ADJ
ajfa-13282	10	11	business	business	NOUN
ajfa-13282	10	12	world	world	NOUN
ajfa-13282	10	13	.	.	PUNCT
ajfa-13282	11	1	in	in	ADP
ajfa-13282	11	2	the	the	DET
ajfa-13282	11	3	recent	recent	ADJ
ajfa-13282	11	4	past	past	NOUN
ajfa-13282	11	5	,	,	PUNCT
ajfa-13282	11	6	many	many	ADJ
ajfa-13282	11	7	high	high	ADJ
ajfa-13282	11	8	profile	profile	NOUN
ajfa-13282	11	9	companies	company	NOUN
ajfa-13282	11	10	(	(	PUNCT
ajfa-13282	11	11	e.g.	e.g.	ADV
ajfa-13282	11	12	,	,	PUNCT
ajfa-13282	11	13	enron	enron	PROPN
ajfa-13282	11	14	,	,	PUNCT
ajfa-13282	11	15	worldcom	worldcom	PROPN
ajfa-13282	11	16	,	,	PUNCT
ajfa-13282	11	17	etc	etc	X
ajfa-13282	11	18	.	.	X
ajfa-13282	11	19	)	)	PUNCT
ajfa-13282	11	20	have	have	AUX
ajfa-13282	11	21	gone	go	VERB
ajfa-13282	11	22	bankrupt	bankrupt	ADJ
ajfa-13282	11	23	after	after	ADP
ajfa-13282	11	24	the	the	DET
ajfa-13282	11	25	announcement	announcement	NOUN
ajfa-13282	11	26	of	of	ADP
ajfa-13282	11	27	accounting	accounting	NOUN
ajfa-13282	11	28	scandals	scandal	NOUN
ajfa-13282	11	29	and	and	CCONJ
ajfa-13282	11	30	manipulated	manipulate	VERB
ajfa-13282	11	31	reported	report	VERB
ajfa-13282	11	32	earnings	earning	NOUN
ajfa-13282	11	33	has	have	AUX
ajfa-13282	11	34	been	be	AUX
ajfa-13282	11	35	the	the	DET
ajfa-13282	11	36	cornerstone	cornerstone	NOUN
ajfa-13282	11	37	of	of	ADP
ajfa-13282	11	38	these	these	DET
ajfa-13282	11	39	scandals	scandal	NOUN
ajfa-13282	11	40	(	(	PUNCT
ajfa-13282	11	41	note	note	NOUN
ajfa-13282	11	42	1	1	NUM
ajfa-13282	11	43	)	)	PUNCT
ajfa-13282	11	44	.	.	PUNCT
ajfa-13282	12	1	these	these	DET
ajfa-13282	12	2	scandals	scandal	NOUN
ajfa-13282	12	3	have	have	AUX
ajfa-13282	12	4	made	make	VERB
ajfa-13282	12	5	earnings	earning	NOUN
ajfa-13282	12	6	management	management	NOUN
ajfa-13282	12	7	an	an	DET
ajfa-13282	12	8	important	important	ADJ
ajfa-13282	12	9	issue	issue	NOUN
ajfa-13282	12	10	for	for	ADP
ajfa-13282	12	11	different	different	ADJ
ajfa-13282	12	12	users	user	NOUN
ajfa-13282	12	13	of	of	ADP
ajfa-13282	12	14	accounting	account	VERB
ajfa-13282	12	15	information	information	NOUN
ajfa-13282	12	16	such	such	ADJ
ajfa-13282	12	17	as	as	ADP
ajfa-13282	12	18	scholars	scholar	NOUN
ajfa-13282	12	19	,	,	PUNCT
ajfa-13282	12	20	investors	investor	NOUN
ajfa-13282	12	21	and	and	CCONJ
ajfa-13282	12	22	practitioners	practitioner	NOUN
ajfa-13282	12	23	(	(	PUNCT
ajfa-13282	12	24	callao	callao	PROPN
ajfa-13282	12	25	,	,	PUNCT
ajfa-13282	12	26	jarne	jarne	NOUN
ajfa-13282	12	27	,	,	PUNCT
ajfa-13282	12	28	&	&	CCONJ
ajfa-13282	12	29	wroblewski	wroblewski	ADJ
ajfa-13282	12	30	,	,	PUNCT
ajfa-13282	12	31	2014	2014	NUM
ajfa-13282	12	32	)	)	PUNCT
ajfa-13282	12	33	.	.	PUNCT
ajfa-13282	13	1	its	its	PRON
ajfa-13282	13	2	importance	importance	NOUN
ajfa-13282	13	3	is	be	AUX
ajfa-13282	13	4	driven	drive	VERB
ajfa-13282	13	5	by	by	ADP
ajfa-13282	13	6	its	its	PRON
ajfa-13282	13	7	significant	significant	ADJ
ajfa-13282	13	8	effect	effect	NOUN
ajfa-13282	13	9	on	on	ADP
ajfa-13282	13	10	the	the	DET
ajfa-13282	13	11	financial	financial	ADJ
ajfa-13282	13	12	reporting	reporting	NOUN
ajfa-13282	13	13	quality	quality	NOUN
ajfa-13282	13	14	.	.	PUNCT
ajfa-13282	14	1	earnings	earning	NOUN
ajfa-13282	14	2	management	management	NOUN
ajfa-13282	14	3	is	be	AUX
ajfa-13282	14	4	a	a	DET
ajfa-13282	14	5	complex	complex	ADJ
ajfa-13282	14	6	issue	issue	NOUN
ajfa-13282	14	7	that	that	PRON
ajfa-13282	14	8	has	have	AUX
ajfa-13282	14	9	been	be	AUX
ajfa-13282	14	10	identified	identify	VERB
ajfa-13282	14	11	and	and	CCONJ
ajfa-13282	14	12	interpreted	interpret	VERB
ajfa-13282	14	13	in	in	ADP
ajfa-13282	14	14	previous	previous	ADJ
ajfa-13282	14	15	studies	study	NOUN
ajfa-13282	14	16	differently	differently	ADV
ajfa-13282	14	17	depending	depend	VERB
ajfa-13282	14	18	on	on	ADP
ajfa-13282	14	19	the	the	DET
ajfa-13282	14	20	different	different	ADJ
ajfa-13282	14	21	perceptions	perception	NOUN
ajfa-13282	14	22	of	of	ADP
ajfa-13282	14	23	researchers	researcher	NOUN
ajfa-13282	14	24	on	on	ADP
ajfa-13282	14	25	this	this	DET
ajfa-13282	14	26	issue	issue	NOUN
ajfa-13282	14	27	(	(	PUNCT
ajfa-13282	14	28	callao	callao	PROPN
ajfa-13282	14	29	et	et	PROPN
ajfa-13282	14	30	al	al	PROPN
ajfa-13282	14	31	.	.	PROPN
ajfa-13282	14	32	,	,	PUNCT
ajfa-13282	14	33	2014	2014	NUM
ajfa-13282	14	34	)	)	PUNCT
ajfa-13282	14	35	.	.	PUNCT
ajfa-13282	15	1	some	some	DET
ajfa-13282	15	2	studies	study	NOUN
ajfa-13282	15	3	view	view	VERB
ajfa-13282	15	4	earnings	earning	NOUN
ajfa-13282	15	5	management	management	NOUN
ajfa-13282	15	6	as	as	ADP
ajfa-13282	15	7	a	a	DET
ajfa-13282	15	8	problem	problem	NOUN
ajfa-13282	15	9	that	that	PRON
ajfa-13282	15	10	needs	need	VERB
ajfa-13282	15	11	an	an	DET
ajfa-13282	15	12	urgent	urgent	ADJ
ajfa-13282	15	13	remedy	remedy	NOUN
ajfa-13282	15	14	,	,	PUNCT
ajfa-13282	15	15	while	while	SCONJ
ajfa-13282	15	16	others	other	NOUN
ajfa-13282	15	17	consider	consider	VERB
ajfa-13282	15	18	it	it	PRON
ajfa-13282	15	19	as	as	ADP
ajfa-13282	15	20	a	a	DET
ajfa-13282	15	21	purposeful	purposeful	ADJ
ajfa-13282	15	22	intervention	intervention	NOUN
ajfa-13282	15	23	to	to	PART
ajfa-13282	15	24	gain	gain	VERB
ajfa-13282	15	25	some	some	DET
ajfa-13282	15	26	private	private	ADJ
ajfa-13282	15	27	benefits	benefit	NOUN
ajfa-13282	15	28	(	(	PUNCT
ajfa-13282	15	29	callao	callao	PROPN
ajfa-13282	15	30	et	et	PROPN
ajfa-13282	15	31	al	al	PROPN
ajfa-13282	15	32	.	.	PROPN
ajfa-13282	15	33	,	,	PUNCT
ajfa-13282	15	34	2014	2014	NUM
ajfa-13282	15	35	;	;	PUNCT
ajfa-13282	15	36	dechow	dechow	ADJ
ajfa-13282	15	37	&	&	CCONJ
ajfa-13282	15	38	skinner	skinner	PROPN
ajfa-13282	15	39	,	,	PUNCT
ajfa-13282	15	40	2000	2000	NUM
ajfa-13282	15	41	;	;	PUNCT
ajfa-13282	15	42	schipper	schipper	NOUN
ajfa-13282	15	43	,	,	PUNCT
ajfa-13282	15	44	1989	1989	NUM
ajfa-13282	15	45	)	)	PUNCT
ajfa-13282	15	46	.	.	PUNCT
ajfa-13282	16	1	in	in	ADP
ajfa-13282	16	2	this	this	DET
ajfa-13282	16	3	context	context	NOUN
ajfa-13282	16	4	,	,	PUNCT
ajfa-13282	16	5	beneish	beneish	ADJ
ajfa-13282	16	6	(	(	PUNCT
ajfa-13282	16	7	2001	2001	NUM
ajfa-13282	16	8	)	)	PUNCT
ajfa-13282	17	1	distinguished	distinguish	VERB
ajfa-13282	17	2	between	between	ADP
ajfa-13282	17	3	opportunistic	opportunistic	ADJ
ajfa-13282	17	4	earnings	earning	NOUN
ajfa-13282	17	5	management	management	NOUN
ajfa-13282	17	6	(	(	PUNCT
ajfa-13282	17	7	to	to	PART
ajfa-13282	17	8	mislead	mislead	VERB
ajfa-13282	17	9	investors	investor	NOUN
ajfa-13282	17	10	)	)	PUNCT
ajfa-13282	17	11	and	and	CCONJ
ajfa-13282	17	12	informative	informative	ADJ
ajfa-13282	17	13	earnings	earning	NOUN
ajfa-13282	17	14	management	management	NOUN
ajfa-13282	17	15	(	(	PUNCT
ajfa-13282	17	16	to	to	PART
ajfa-13282	17	17	portray	portray	VERB
ajfa-13282	17	18	a	a	DET
ajfa-13282	17	19	good	good	ADJ
ajfa-13282	17	20	image	image	NOUN
ajfa-13282	17	21	to	to	ADP
ajfa-13282	17	22	the	the	DET
ajfa-13282	17	23	stockholders	stockholder	NOUN
ajfa-13282	17	24	about	about	ADP
ajfa-13282	17	25	a	a	DET
ajfa-13282	17	26	company	company	NOUN
ajfa-13282	17	27	's	's	PART
ajfa-13282	17	28	performance	performance	NOUN
ajfa-13282	17	29	)	)	PUNCT
ajfa-13282	17	30	.	.	PUNCT
ajfa-13282	18	1	such	such	ADJ
ajfa-13282	18	2	differences	difference	NOUN
ajfa-13282	18	3	may	may	AUX
ajfa-13282	18	4	reflect	reflect	VERB
ajfa-13282	18	5	that	that	SCONJ
ajfa-13282	18	6	earnings	earning	NOUN
ajfa-13282	18	7	management	management	NOUN
ajfa-13282	18	8	is	be	AUX
ajfa-13282	18	9	not	not	PART
ajfa-13282	18	10	always	always	ADV
ajfa-13282	18	11	a	a	DET
ajfa-13282	18	12	bad	bad	ADJ
ajfa-13282	18	13	behaviour	behaviour	NOUN
ajfa-13282	18	14	.	.	PUNCT
ajfa-13282	19	1	for	for	ADP
ajfa-13282	19	2	example	example	NOUN
ajfa-13282	19	3	,	,	PUNCT
ajfa-13282	19	4	siregar	siregar	NOUN
ajfa-13282	19	5	and	and	CCONJ
ajfa-13282	19	6	utama	utama	PROPN
ajfa-13282	19	7	(	(	PUNCT
ajfa-13282	19	8	2008	2008	NUM
ajfa-13282	19	9	)	)	PUNCT
ajfa-13282	19	10	investigated	investigate	VERB
ajfa-13282	19	11	whether	whether	SCONJ
ajfa-13282	19	12	companies	company	NOUN
ajfa-13282	19	13	in	in	ADP
ajfa-13282	19	14	indonesia	indonesia	PROPN
ajfa-13282	19	15	practised	practise	VERB
ajfa-13282	19	16	efficient	efficient	ADJ
ajfa-13282	19	17	contracting	contracting	NOUN
ajfa-13282	19	18	or	or	CCONJ
ajfa-13282	19	19	opportunistic	opportunistic	ADJ
ajfa-13282	19	20	earnings	earning	NOUN
ajfa-13282	19	21	management	management	NOUN
ajfa-13282	19	22	.	.	PUNCT
ajfa-13282	20	1	the	the	DET
ajfa-13282	20	2	researchers	researcher	NOUN
ajfa-13282	20	3	found	find	VERB
ajfa-13282	20	4	that	that	SCONJ
ajfa-13282	20	5	the	the	DET
ajfa-13282	20	6	type	type	NOUN
ajfa-13282	20	7	of	of	ADP
ajfa-13282	20	8	earnings	earning	NOUN
ajfa-13282	20	9	management	management	NOUN
ajfa-13282	20	10	practised	practise	VERB
ajfa-13282	20	11	by	by	ADP
ajfa-13282	20	12	indonesian	indonesian	ADJ
ajfa-13282	20	13	listed	list	VERB
ajfa-13282	20	14	companies	company	NOUN
ajfa-13282	20	15	was	be	AUX
ajfa-13282	20	16	efficient	efficient	ADJ
ajfa-13282	20	17	contracting	contracting	NOUN
ajfa-13282	20	18	.	.	PUNCT
ajfa-13282	21	1	evidence	evidence	NOUN
ajfa-13282	21	2	on	on	ADP
ajfa-13282	21	3	earnings	earning	NOUN
ajfa-13282	21	4	management	management	NOUN
ajfa-13282	21	5	practices	practice	NOUN
ajfa-13282	21	6	has	have	AUX
ajfa-13282	21	7	been	be	AUX
ajfa-13282	21	8	empirically	empirically	ADV
ajfa-13282	21	9	documented	document	VERB
ajfa-13282	21	10	by	by	ADP
ajfa-13282	21	11	numerous	numerous	ADJ
ajfa-13282	21	12	studies	study	NOUN
ajfa-13282	21	13	(	(	PUNCT
ajfa-13282	21	14	cohen	cohen	PROPN
ajfa-13282	21	15	,	,	PUNCT
ajfa-13282	21	16	dey	dey	PROPN
ajfa-13282	21	17	,	,	PUNCT
ajfa-13282	21	18	&	&	CCONJ
ajfa-13282	21	19	lys	lys	PROPN
ajfa-13282	21	20	,	,	PUNCT
ajfa-13282	21	21	2008	2008	NUM
ajfa-13282	21	22	;	;	PUNCT
ajfa-13282	21	23	enomoto	enomoto	NOUN
ajfa-13282	21	24	,	,	PUNCT
ajfa-13282	21	25	kimura	kimura	NOUN
ajfa-13282	21	26	,	,	PUNCT
ajfa-13282	21	27	&	&	CCONJ
ajfa-13282	21	28	yamaguchi	yamaguchi	PROPN
ajfa-13282	21	29	,	,	PUNCT
ajfa-13282	21	30	2015	2015	NUM
ajfa-13282	21	31	;	;	PUNCT
ajfa-13282	21	32	ferentinou	ferentinou	NOUN
ajfa-13282	21	33	&	&	CCONJ
ajfa-13282	21	34	anagnostopoulou	anagnostopoulou	NOUN
ajfa-13282	21	35	,	,	PUNCT
ajfa-13282	21	36	2016	2016	NUM
ajfa-13282	21	37	;	;	PUNCT
ajfa-13282	21	38	healy	healy	PROPN
ajfa-13282	21	39	&	&	CCONJ
ajfa-13282	21	40	wahlen	wahlen	PROPN
ajfa-13282	21	41	,	,	PUNCT
ajfa-13282	21	42	1999	1999	NUM
ajfa-13282	21	43	;	;	PUNCT
ajfa-13282	21	44	roychowdhury	roychowdhury	NOUN
ajfa-13282	21	45	,	,	PUNCT
ajfa-13282	21	46	2006	2006	NUM
ajfa-13282	21	47	)	)	PUNCT
ajfa-13282	21	48	.	.	PUNCT
ajfa-13282	22	1	overall	overall	ADV
ajfa-13282	22	2	,	,	PUNCT
ajfa-13282	22	3	debates	debate	NOUN
ajfa-13282	22	4	on	on	ADP
ajfa-13282	22	5	the	the	DET
ajfa-13282	22	6	earnings	earning	NOUN
ajfa-13282	22	7	management	management	NOUN
ajfa-13282	22	8	issue	issue	NOUN
ajfa-13282	22	9	are	be	AUX
ajfa-13282	22	10	still	still	ADV
ajfa-13282	22	11	ongoing	ongoing	ADJ
ajfa-13282	22	12	,	,	PUNCT
ajfa-13282	22	13	which	which	PRON
ajfa-13282	22	14	underlines	underline	VERB
ajfa-13282	22	15	the	the	DET
ajfa-13282	22	16	importance	importance	NOUN
ajfa-13282	22	17	of	of	ADP
ajfa-13282	22	18	earnings	earning	NOUN
ajfa-13282	22	19	management	management	NOUN
ajfa-13282	22	20	in	in	ADP
ajfa-13282	22	21	the	the	DET
ajfa-13282	22	22	accounting	accounting	NOUN
ajfa-13282	22	23	literature	literature	NOUN
ajfa-13282	22	24	(	(	PUNCT
ajfa-13282	22	25	callao	callao	PROPN
ajfa-13282	22	26	et	et	PROPN
ajfa-13282	22	27	al	al	PROPN
ajfa-13282	22	28	.	.	PROPN
ajfa-13282	22	29	,	,	PUNCT
ajfa-13282	22	30	2014	2014	NUM
ajfa-13282	22	31	)	)	PUNCT
ajfa-13282	22	32	.	.	PUNCT
ajfa-13282	23	1	importantly	importantly	ADV
ajfa-13282	23	2	,	,	PUNCT
ajfa-13282	23	3	rem	rem	X
ajfa-13282	23	4	issue	issue	NOUN
ajfa-13282	23	5	has	have	AUX
ajfa-13282	23	6	grown	grow	VERB
ajfa-13282	23	7	in	in	ADP
ajfa-13282	23	8	light	light	NOUN
ajfa-13282	23	9	of	of	ADP
ajfa-13282	23	10	recent	recent	ADJ
ajfa-13282	23	11	studies	study	NOUN
ajfa-13282	23	12	as	as	ADP
ajfa-13282	23	13	an	an	DET
ajfa-13282	23	14	alternative	alternative	NOUN
ajfa-13282	23	15	for	for	ADP
ajfa-13282	23	16	earnings	earning	NOUN
ajfa-13282	23	17	management	management	NOUN
ajfa-13282	23	18	practices	practice	NOUN
ajfa-13282	23	19	(	(	PUNCT
ajfa-13282	23	20	chi	chi	PROPN
ajfa-13282	23	21	,	,	PUNCT
ajfa-13282	23	22	lisic	lisic	PROPN
ajfa-13282	23	23	,	,	PUNCT
ajfa-13282	23	24	&	&	CCONJ
ajfa-13282	23	25	pevzner	pevzner	NOUN
ajfa-13282	23	26	,	,	PUNCT
ajfa-13282	23	27	2011	2011	NUM
ajfa-13282	23	28	;	;	PUNCT
ajfa-13282	23	29	cohen	cohen	PROPN
ajfa-13282	23	30	&	&	CCONJ
ajfa-13282	23	31	zarowin	zarowin	PROPN
ajfa-13282	23	32	,	,	PUNCT
ajfa-13282	23	33	2010	2010	NUM
ajfa-13282	23	34	;	;	PUNCT
ajfa-13282	23	35	cohen	cohen	PROPN
ajfa-13282	23	36	et	et	PROPN
ajfa-13282	23	37	al	al	PROPN
ajfa-13282	23	38	.	.	PROPN
ajfa-13282	23	39	,	,	PUNCT
ajfa-13282	23	40	2008	2008	NUM
ajfa-13282	23	41	;	;	PUNCT
ajfa-13282	23	42	ho	ho	PROPN
ajfa-13282	23	43	,	,	PUNCT
ajfa-13282	23	44	liao	liao	PROPN
ajfa-13282	23	45	,	,	PUNCT
ajfa-13282	23	46	&	&	CCONJ
ajfa-13282	23	47	taylor	taylor	PROPN
ajfa-13282	23	48	,	,	PUNCT
ajfa-13282	23	49	2015	2015	NUM
ajfa-13282	23	50	;	;	PUNCT
ajfa-13282	23	51	malik	malik	PROPN
ajfa-13282	23	52	,	,	PUNCT
ajfa-13282	23	53	2015	2015	NUM
ajfa-13282	23	54	;	;	PUNCT
ajfa-13282	23	55	roychowdhury	roychowdhury	NOUN
ajfa-13282	23	56	,	,	PUNCT
ajfa-13282	23	57	2006	2006	NUM
ajfa-13282	23	58	;	;	PUNCT
ajfa-13282	23	59	zang	zang	PROPN
ajfa-13282	23	60	,	,	PUNCT
ajfa-13282	23	61	2012	2012	NUM
ajfa-13282	23	62	)	)	PUNCT
ajfa-13282	23	63	.	.	PUNCT
ajfa-13282	24	1	cohen	cohen	PROPN
ajfa-13282	24	2	et	et	PROPN
ajfa-13282	24	3	al	al	PROPN
ajfa-13282	24	4	.	.	PROPN
ajfa-13282	24	5	(	(	PUNCT
ajfa-13282	24	6	2008	2008	NUM
ajfa-13282	24	7	)	)	PUNCT
ajfa-13282	24	8	stated	state	VERB
ajfa-13282	24	9	that	that	SCONJ
ajfa-13282	24	10	firms	firm	NOUN
ajfa-13282	24	11	might	might	AUX
ajfa-13282	24	12	shift	shift	VERB
ajfa-13282	24	13	manipulation	manipulation	NOUN
ajfa-13282	24	14	practices	practice	NOUN
ajfa-13282	24	15	from	from	ADP
ajfa-13282	24	16	accrual	accrual	ADJ
ajfa-13282	24	17	earnings	earning	NOUN
ajfa-13282	24	18	management	management	NOUN
ajfa-13282	24	19	(	(	PUNCT
ajfa-13282	24	20	aem	aem	PROPN
ajfa-13282	24	21	)	)	PUNCT
ajfa-13282	24	22	to	to	PART
ajfa-13282	24	23	rem	rem	VERB
ajfa-13282	24	24	particularly	particularly	ADV
ajfa-13282	24	25	after	after	ADP
ajfa-13282	24	26	the	the	DET
ajfa-13282	24	27	passage	passage	NOUN
ajfa-13282	24	28	of	of	ADP
ajfa-13282	24	29	the	the	DET
ajfa-13282	24	30	sarbanes	sarbanes	PROPN
ajfa-13282	24	31	-	-	PUNCT
ajfa-13282	24	32	oxley	oxley	ADJ
ajfa-13282	24	33	act	act	NOUN
ajfa-13282	24	34	2002	2002	NUM
ajfa-13282	24	35	.	.	PUNCT
ajfa-13282	25	1	in	in	ADP
ajfa-13282	25	2	the	the	DET
ajfa-13282	25	3	same	same	ADJ
ajfa-13282	25	4	context	context	NOUN
ajfa-13282	25	5	,	,	PUNCT
ajfa-13282	25	6	malik	malik	PROPN
ajfa-13282	25	7	(	(	PUNCT
ajfa-13282	25	8	2015	2015	NUM
ajfa-13282	25	9	)	)	PUNCT
ajfa-13282	25	10	provided	provide	VERB
ajfa-13282	25	11	evidence	evidence	NOUN
ajfa-13282	25	12	that	that	SCONJ
ajfa-13282	25	13	us	us	PROPN
ajfa-13282	25	14	companies	company	NOUN
ajfa-13282	25	15	manipulate	manipulate	VERB
ajfa-13282	25	16	earnings	earning	NOUN
ajfa-13282	25	17	through	through	ADP
ajfa-13282	25	18	real	real	ADJ
ajfa-13282	25	19	activities	activity	NOUN
ajfa-13282	25	20	to	to	PART
ajfa-13282	25	21	avoid	avoid	VERB
ajfa-13282	25	22	reporting	report	VERB
ajfa-13282	25	23	losses	loss	NOUN
ajfa-13282	25	24	or	or	CCONJ
ajfa-13282	25	25	to	to	PART
ajfa-13282	25	26	meet	meet	VERB
ajfa-13282	25	27	the	the	DET
ajfa-13282	25	28	analysts	analyst	NOUN
ajfa-13282	25	29	’	’	PART
ajfa-13282	25	30	predictions	prediction	NOUN
ajfa-13282	25	31	.	.	PUNCT
ajfa-13282	26	1	this	this	DET
ajfa-13282	26	2	switch	switch	NOUN
ajfa-13282	26	3	in	in	ADP
ajfa-13282	26	4	earnings	earning	NOUN
ajfa-13282	26	5	management	management	NOUN
ajfa-13282	26	6	practices	practice	NOUN
ajfa-13282	26	7	has	have	AUX
ajfa-13282	26	8	created	create	VERB
ajfa-13282	26	9	a	a	DET
ajfa-13282	26	10	need	need	NOUN
ajfa-13282	26	11	to	to	PART
ajfa-13282	26	12	bring	bring	VERB
ajfa-13282	26	13	rem	rem	VERB
ajfa-13282	26	14	into	into	ADP
ajfa-13282	26	15	public	public	ADJ
ajfa-13282	26	16	view	view	NOUN
ajfa-13282	26	17	.	.	PUNCT
ajfa-13282	27	1	in	in	ADP
ajfa-13282	27	2	this	this	DET
ajfa-13282	27	3	regard	regard	NOUN
ajfa-13282	27	4	,	,	PUNCT
ajfa-13282	27	5	talbi	talbi	PROPN
ajfa-13282	27	6	,	,	PUNCT
ajfa-13282	27	7	omri	omri	PROPN
ajfa-13282	27	8	,	,	PUNCT
ajfa-13282	27	9	guesmi	guesmi	NOUN
ajfa-13282	27	10	,	,	PUNCT
ajfa-13282	27	11	and	and	CCONJ
ajfa-13282	27	12	ftiti	ftiti	PROPN
ajfa-13282	27	13	(	(	PUNCT
ajfa-13282	27	14	2015	2015	NUM
ajfa-13282	27	15	)	)	PUNCT
ajfa-13282	27	16	pointed	point	VERB
ajfa-13282	27	17	out	out	ADP
ajfa-13282	27	18	that	that	SCONJ
ajfa-13282	27	19	previous	previous	ADJ
ajfa-13282	27	20	studies	study	NOUN
ajfa-13282	27	21	have	have	AUX
ajfa-13282	27	22	mostly	mostly	ADV
ajfa-13282	27	23	focused	focus	VERB
ajfa-13282	27	24	on	on	ADP
ajfa-13282	27	25	aem	aem	PROPN
ajfa-13282	27	26	,	,	PUNCT
ajfa-13282	27	27	whereas	whereas	SCONJ
ajfa-13282	27	28	rem	rem	PRON
ajfa-13282	27	29	has	have	AUX
ajfa-13282	27	30	remained	remain	VERB
ajfa-13282	27	31	largely	largely	ADV
ajfa-13282	27	32	unexplored	unexplored	ADJ
ajfa-13282	27	33	area	area	NOUN
ajfa-13282	27	34	.	.	PUNCT
ajfa-13282	28	1	to	to	PART
ajfa-13282	28	2	address	address	VERB
ajfa-13282	28	3	this	this	DET
ajfa-13282	28	4	issue	issue	NOUN
ajfa-13282	28	5	,	,	PUNCT
ajfa-13282	28	6	this	this	DET
ajfa-13282	28	7	current	current	ADJ
ajfa-13282	28	8	paper	paper	NOUN
ajfa-13282	28	9	reviews	review	VERB
ajfa-13282	28	10	the	the	DET
ajfa-13282	28	11	recent	recent	ADJ
ajfa-13282	28	12	literature	literature	NOUN
ajfa-13282	28	13	of	of	ADP
ajfa-13282	28	14	rem	rem	PUNCT
ajfa-13282	28	15	by	by	ADP
ajfa-13282	28	16	specifically	specifically	ADV
ajfa-13282	28	17	covering	covering	NOUN
ajfa-13282	28	18	:	:	PUNCT
ajfa-13282	28	19	2	2	NUM
ajfa-13282	28	20	)	)	PUNCT
ajfa-13282	28	21	earnings	earning	NOUN
ajfa-13282	28	22	management	management	NOUN
ajfa-13282	28	23	definitions	definition	NOUN
ajfa-13282	28	24	and	and	CCONJ
ajfa-13282	28	25	types	type	NOUN
ajfa-13282	28	26	;	;	PUNCT
ajfa-13282	28	27	3	3	X
ajfa-13282	28	28	)	)	PUNCT
ajfa-13282	28	29	the	the	DET
ajfa-13282	28	30	underpinning	underpinning	ADJ
ajfa-13282	28	31	theories	theory	NOUN
ajfa-13282	28	32	widely	widely	ADV
ajfa-13282	28	33	used	use	VERB
ajfa-13282	28	34	in	in	ADP
ajfa-13282	28	35	earnings	earning	NOUN
ajfa-13282	28	36	management	management	NOUN
ajfa-13282	28	37	literature	literature	NOUN
ajfa-13282	28	38	;	;	PUNCT
ajfa-13282	28	39	4	4	X
ajfa-13282	28	40	)	)	PUNCT
ajfa-13282	28	41	important	important	ADJ
ajfa-13282	28	42	studies	study	NOUN
ajfa-13282	28	43	on	on	ADP
ajfa-13282	28	44	rem	rem	SYM
ajfa-13282	28	45	;	;	PUNCT
ajfa-13282	28	46	5	5	X
ajfa-13282	28	47	)	)	PUNCT
ajfa-13282	28	48	methodology	methodology	NOUN
ajfa-13282	28	49	of	of	ADP
ajfa-13282	28	50	this	this	DET
ajfa-13282	28	51	paper	paper	NOUN
ajfa-13282	28	52	;	;	PUNCT
ajfa-13282	28	53	and	and	CCONJ
ajfa-13282	28	54	6	6	NUM
ajfa-13282	28	55	)	)	PUNCT
ajfa-13282	28	56	conclusion	conclusion	NOUN
ajfa-13282	28	57	and	and	CCONJ
ajfa-13282	28	58	suggestions	suggestion	NOUN
ajfa-13282	28	59	for	for	ADP
ajfa-13282	28	60	future	future	ADJ
ajfa-13282	28	61	research	research	NOUN
ajfa-13282	28	62	.	.	PUNCT
ajfa-13282	29	1	asian	asian	ADJ
ajfa-13282	29	2	journal	journal	PROPN
ajfa-13282	29	3	of	of	ADP
ajfa-13282	29	4	finance	finance	PROPN
ajfa-13282	29	5	&	&	CCONJ
ajfa-13282	29	6	accounting	accounting	PROPN
ajfa-13282	29	7	issn	issn	PROPN
ajfa-13282	29	8	1946	1946	NUM
ajfa-13282	29	9	-	-	PUNCT
ajfa-13282	29	10	052x	052x	NOUN
ajfa-13282	29	11	2018	2018	NUM
ajfa-13282	29	12	,	,	PUNCT
ajfa-13282	29	13	vol	vol	NOUN
ajfa-13282	29	14	.	.	PROPN
ajfa-13282	30	1	10	10	NUM
ajfa-13282	30	2	,	,	PUNCT
ajfa-13282	30	3	no	no	INTJ
ajfa-13282	30	4	.	.	NOUN
ajfa-13282	30	5	1	1	NUM
ajfa-13282	30	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	30	7	442	442	NUM
ajfa-13282	30	8	2	2	NUM
ajfa-13282	30	9	.	.	PUNCT
ajfa-13282	31	1	earnings	earning	NOUN
ajfa-13282	31	2	management	management	NOUN
ajfa-13282	31	3	definitions	definition	NOUN
ajfa-13282	31	4	,	,	PUNCT
ajfa-13282	31	5	types	type	NOUN
ajfa-13282	31	6	and	and	CCONJ
ajfa-13282	31	7	frauds	fraud	NOUN
ajfa-13282	31	8	earnings	earning	NOUN
ajfa-13282	31	9	management	management	NOUN
ajfa-13282	31	10	is	be	AUX
ajfa-13282	31	11	considered	consider	VERB
ajfa-13282	31	12	to	to	PART
ajfa-13282	31	13	be	be	AUX
ajfa-13282	31	14	a	a	DET
ajfa-13282	31	15	key	key	ADJ
ajfa-13282	31	16	indicator	indicator	NOUN
ajfa-13282	31	17	of	of	ADP
ajfa-13282	31	18	financial	financial	ADJ
ajfa-13282	31	19	reporting	reporting	NOUN
ajfa-13282	31	20	quality	quality	NOUN
ajfa-13282	31	21	.	.	PUNCT
ajfa-13282	32	1	from	from	ADP
ajfa-13282	32	2	the	the	DET
ajfa-13282	32	3	literature	literature	PROPN
ajfa-13282	32	4	review	review	PROPN
ajfa-13282	32	5	,	,	PUNCT
ajfa-13282	32	6	a	a	DET
ajfa-13282	32	7	comprehensive	comprehensive	ADJ
ajfa-13282	32	8	definition	definition	NOUN
ajfa-13282	32	9	of	of	ADP
ajfa-13282	32	10	earnings	earning	NOUN
ajfa-13282	32	11	management	management	NOUN
ajfa-13282	32	12	has	have	AUX
ajfa-13282	32	13	been	be	AUX
ajfa-13282	32	14	provided	provide	VERB
ajfa-13282	32	15	by	by	ADP
ajfa-13282	32	16	(	(	PUNCT
ajfa-13282	32	17	healy	healy	PROPN
ajfa-13282	32	18	&	&	CCONJ
ajfa-13282	32	19	wahlen	wahlen	PROPN
ajfa-13282	32	20	,	,	PUNCT
ajfa-13282	32	21	1999	1999	NUM
ajfa-13282	32	22	)	)	PUNCT
ajfa-13282	32	23	.	.	PUNCT
ajfa-13282	33	1	according	accord	VERB
ajfa-13282	33	2	to	to	ADP
ajfa-13282	33	3	healy	healy	PROPN
ajfa-13282	33	4	and	and	CCONJ
ajfa-13282	33	5	wahlen	wahlen	PROPN
ajfa-13282	33	6	,	,	PUNCT
ajfa-13282	33	7	“	"	PUNCT
ajfa-13282	33	8	earnings	earning	NOUN
ajfa-13282	33	9	management	management	NOUN
ajfa-13282	33	10	occurs	occur	VERB
ajfa-13282	33	11	when	when	SCONJ
ajfa-13282	33	12	managers	manager	NOUN
ajfa-13282	33	13	use	use	VERB
ajfa-13282	33	14	judgment	judgment	NOUN
ajfa-13282	33	15	in	in	ADP
ajfa-13282	33	16	financial	financial	ADJ
ajfa-13282	33	17	reporting	reporting	NOUN
ajfa-13282	33	18	and	and	CCONJ
ajfa-13282	33	19	in	in	ADP
ajfa-13282	33	20	structuring	structure	VERB
ajfa-13282	33	21	transactions	transaction	NOUN
ajfa-13282	33	22	to	to	PART
ajfa-13282	33	23	alter	alter	VERB
ajfa-13282	33	24	financial	financial	ADJ
ajfa-13282	33	25	reports	report	NOUN
ajfa-13282	33	26	to	to	ADP
ajfa-13282	33	27	either	either	CCONJ
ajfa-13282	33	28	mislead	mislead	VERB
ajfa-13282	33	29	some	some	DET
ajfa-13282	33	30	stakeholders	stakeholder	NOUN
ajfa-13282	33	31	about	about	ADP
ajfa-13282	33	32	the	the	DET
ajfa-13282	33	33	underlying	underlie	VERB
ajfa-13282	33	34	economic	economic	ADJ
ajfa-13282	33	35	performance	performance	NOUN
ajfa-13282	33	36	of	of	ADP
ajfa-13282	33	37	the	the	DET
ajfa-13282	33	38	company	company	NOUN
ajfa-13282	33	39	or	or	CCONJ
ajfa-13282	33	40	to	to	PART
ajfa-13282	33	41	influence	influence	VERB
ajfa-13282	33	42	contractual	contractual	ADJ
ajfa-13282	33	43	outcomes	outcome	NOUN
ajfa-13282	33	44	that	that	PRON
ajfa-13282	33	45	depend	depend	VERB
ajfa-13282	33	46	on	on	ADP
ajfa-13282	33	47	reported	report	VERB
ajfa-13282	33	48	accounting	accounting	NOUN
ajfa-13282	33	49	numbers	number	NOUN
ajfa-13282	33	50	”	"	PUNCT
ajfa-13282	33	51	(	(	PUNCT
ajfa-13282	33	52	p.	p.	NOUN
ajfa-13282	33	53	368	368	NUM
ajfa-13282	33	54	)	)	PUNCT
ajfa-13282	33	55	.	.	PUNCT
ajfa-13282	34	1	similarly	similarly	ADV
ajfa-13282	34	2	,	,	PUNCT
ajfa-13282	34	3	leuz	leuz	ADJ
ajfa-13282	34	4	,	,	PUNCT
ajfa-13282	34	5	nanda	nanda	ADV
ajfa-13282	34	6	,	,	PUNCT
ajfa-13282	34	7	and	and	CCONJ
ajfa-13282	34	8	wysocki	wysocki	PROPN
ajfa-13282	34	9	(	(	PUNCT
ajfa-13282	34	10	2003	2003	NUM
ajfa-13282	34	11	)	)	PUNCT
ajfa-13282	34	12	defined	define	VERB
ajfa-13282	34	13	earnings	earning	NOUN
ajfa-13282	34	14	management	management	NOUN
ajfa-13282	34	15	as	as	ADP
ajfa-13282	34	16	insiders	insider	NOUN
ajfa-13282	34	17	’	’	PART
ajfa-13282	34	18	changes	change	NOUN
ajfa-13282	34	19	that	that	PRON
ajfa-13282	34	20	affect	affect	VERB
ajfa-13282	34	21	economic	economic	ADJ
ajfa-13282	34	22	performance	performance	NOUN
ajfa-13282	34	23	recorded	record	VERB
ajfa-13282	34	24	in	in	ADP
ajfa-13282	34	25	financial	financial	ADJ
ajfa-13282	34	26	reporting	reporting	NOUN
ajfa-13282	34	27	with	with	ADP
ajfa-13282	34	28	the	the	DET
ajfa-13282	34	29	intention	intention	NOUN
ajfa-13282	34	30	to	to	PART
ajfa-13282	34	31	influence	influence	VERB
ajfa-13282	34	32	contractual	contractual	ADJ
ajfa-13282	34	33	benefits	benefit	NOUN
ajfa-13282	34	34	or	or	CCONJ
ajfa-13282	34	35	to	to	PART
ajfa-13282	34	36	mislead	mislead	VERB
ajfa-13282	34	37	some	some	DET
ajfa-13282	34	38	stakeholders	stakeholder	NOUN
ajfa-13282	34	39	.	.	PUNCT
ajfa-13282	35	1	callao	callao	PROPN
ajfa-13282	35	2	et	et	PROPN
ajfa-13282	35	3	al	al	PROPN
ajfa-13282	35	4	.	.	PROPN
ajfa-13282	35	5	’s	’s	PART
ajfa-13282	35	6	(	(	PUNCT
ajfa-13282	35	7	2014	2014	NUM
ajfa-13282	35	8	)	)	PUNCT
ajfa-13282	35	9	more	more	ADV
ajfa-13282	35	10	recent	recent	ADJ
ajfa-13282	35	11	definition	definition	NOUN
ajfa-13282	35	12	combines	combine	VERB
ajfa-13282	35	13	many	many	ADJ
ajfa-13282	35	14	elements	element	NOUN
ajfa-13282	35	15	covered	cover	VERB
ajfa-13282	35	16	by	by	ADP
ajfa-13282	35	17	previous	previous	ADJ
ajfa-13282	35	18	researchers	researcher	NOUN
ajfa-13282	35	19	.	.	PUNCT
ajfa-13282	36	1	this	this	DET
ajfa-13282	36	2	recent	recent	ADJ
ajfa-13282	36	3	definition	definition	NOUN
ajfa-13282	36	4	says	say	VERB
ajfa-13282	36	5	that	that	SCONJ
ajfa-13282	36	6	earnings	earning	NOUN
ajfa-13282	36	7	management	management	NOUN
ajfa-13282	36	8	is	be	AUX
ajfa-13282	36	9	“	"	PUNCT
ajfa-13282	36	10	a	a	DET
ajfa-13282	36	11	purposeful	purposeful	ADJ
ajfa-13282	36	12	intervention	intervention	NOUN
ajfa-13282	36	13	in	in	ADP
ajfa-13282	36	14	financial	financial	ADJ
ajfa-13282	36	15	reporting	reporting	NOUN
ajfa-13282	36	16	,	,	PUNCT
ajfa-13282	36	17	designed	design	VERB
ajfa-13282	36	18	to	to	PART
ajfa-13282	36	19	reach	reach	VERB
ajfa-13282	36	20	earnings	earning	NOUN
ajfa-13282	36	21	targets	target	NOUN
ajfa-13282	36	22	by	by	ADP
ajfa-13282	36	23	varying	vary	VERB
ajfa-13282	36	24	accounting	accounting	NOUN
ajfa-13282	36	25	practices	practice	NOUN
ajfa-13282	36	26	.	.	PUNCT
ajfa-13282	37	1	however	however	ADV
ajfa-13282	37	2	,	,	PUNCT
ajfa-13282	37	3	it	it	PRON
ajfa-13282	37	4	can	can	AUX
ajfa-13282	37	5	take	take	VERB
ajfa-13282	37	6	place	place	NOUN
ajfa-13282	37	7	without	without	ADP
ajfa-13282	37	8	necessarily	necessarily	ADV
ajfa-13282	37	9	violating	violate	VERB
ajfa-13282	37	10	accounting	accounting	NOUN
ajfa-13282	37	11	regulations	regulation	NOUN
ajfa-13282	37	12	by	by	ADP
ajfa-13282	37	13	taking	take	VERB
ajfa-13282	37	14	advantage	advantage	NOUN
ajfa-13282	37	15	of	of	ADP
ajfa-13282	37	16	the	the	DET
ajfa-13282	37	17	possibilities	possibility	NOUN
ajfa-13282	37	18	of	of	ADP
ajfa-13282	37	19	choice	choice	NOUN
ajfa-13282	37	20	in	in	ADP
ajfa-13282	37	21	accounting	accounting	NOUN
ajfa-13282	37	22	policy	policy	NOUN
ajfa-13282	37	23	.	.	PUNCT
ajfa-13282	38	1	the	the	DET
ajfa-13282	38	2	action	action	NOUN
ajfa-13282	38	3	may	may	AUX
ajfa-13282	38	4	mislead	mislead	VERB
ajfa-13282	38	5	stakeholders	stakeholder	NOUN
ajfa-13282	38	6	,	,	PUNCT
ajfa-13282	38	7	causing	cause	VERB
ajfa-13282	38	8	them	they	PRON
ajfa-13282	38	9	to	to	PART
ajfa-13282	38	10	make	make	VERB
ajfa-13282	38	11	decisions	decision	NOUN
ajfa-13282	38	12	on	on	ADP
ajfa-13282	38	13	the	the	DET
ajfa-13282	38	14	basis	basis	NOUN
ajfa-13282	38	15	of	of	ADP
ajfa-13282	38	16	financial	financial	ADJ
ajfa-13282	38	17	reports	report	NOUN
ajfa-13282	38	18	that	that	SCONJ
ajfa-13282	38	19	they	they	PRON
ajfa-13282	38	20	would	would	AUX
ajfa-13282	38	21	not	not	PART
ajfa-13282	38	22	have	have	AUX
ajfa-13282	38	23	made	make	VERB
ajfa-13282	38	24	otherwise	otherwise	ADV
ajfa-13282	38	25	”	"	PUNCT
ajfa-13282	38	26	(	(	PUNCT
ajfa-13282	38	27	p.	p.	NOUN
ajfa-13282	38	28	137	137	NUM
ajfa-13282	38	29	)	)	PUNCT
ajfa-13282	38	30	.	.	PUNCT
ajfa-13282	39	1	importantly	importantly	ADV
ajfa-13282	39	2	,	,	PUNCT
ajfa-13282	39	3	earnings	earning	NOUN
ajfa-13282	39	4	management	management	NOUN
ajfa-13282	39	5	has	have	VERB
ajfa-13282	39	6	the	the	DET
ajfa-13282	39	7	same	same	ADJ
ajfa-13282	39	8	objectives	objective	NOUN
ajfa-13282	39	9	of	of	ADP
ajfa-13282	39	10	fraud	fraud	NOUN
ajfa-13282	39	11	in	in	ADP
ajfa-13282	39	12	effecting	effect	VERB
ajfa-13282	39	13	the	the	DET
ajfa-13282	39	14	reported	report	VERB
ajfa-13282	39	15	earnings	earning	NOUN
ajfa-13282	39	16	and	and	CCONJ
ajfa-13282	39	17	financial	financial	ADJ
ajfa-13282	39	18	reporting	reporting	NOUN
ajfa-13282	39	19	quality	quality	NOUN
ajfa-13282	39	20	of	of	ADP
ajfa-13282	39	21	companies	company	NOUN
ajfa-13282	39	22	.	.	PUNCT
ajfa-13282	40	1	yet	yet	ADV
ajfa-13282	40	2	,	,	PUNCT
ajfa-13282	40	3	earnings	earning	NOUN
ajfa-13282	40	4	management	management	NOUN
ajfa-13282	40	5	does	do	AUX
ajfa-13282	40	6	not	not	PART
ajfa-13282	40	7	violate	violate	VERB
ajfa-13282	40	8	accounting	accounting	NOUN
ajfa-13282	40	9	principles	principle	NOUN
ajfa-13282	40	10	,	,	PUNCT
ajfa-13282	40	11	whereas	whereas	SCONJ
ajfa-13282	40	12	fraud	fraud	NOUN
ajfa-13282	40	13	does	do	AUX
ajfa-13282	40	14	violate	violate	VERB
ajfa-13282	40	15	accounting	accounting	NOUN
ajfa-13282	40	16	principles	principle	NOUN
ajfa-13282	40	17	(	(	PUNCT
ajfa-13282	40	18	dechow	dechow	PROPN
ajfa-13282	40	19	&	&	CCONJ
ajfa-13282	40	20	skinner	skinner	PROPN
ajfa-13282	40	21	,	,	PUNCT
ajfa-13282	40	22	2000	2000	NUM
ajfa-13282	40	23	;	;	PUNCT
ajfa-13282	40	24	ronen	ronen	PROPN
ajfa-13282	40	25	&	&	CCONJ
ajfa-13282	40	26	yaari	yaari	PROPN
ajfa-13282	40	27	,	,	PUNCT
ajfa-13282	40	28	2008	2008	NUM
ajfa-13282	40	29	)	)	PUNCT
ajfa-13282	40	30	.	.	PUNCT
ajfa-13282	41	1	nevertheless	nevertheless	ADV
ajfa-13282	41	2	,	,	PUNCT
ajfa-13282	41	3	howe	howe	NOUN
ajfa-13282	41	4	(	(	PUNCT
ajfa-13282	41	5	1999	1999	NUM
ajfa-13282	41	6	)	)	PUNCT
ajfa-13282	41	7	stated	state	VERB
ajfa-13282	41	8	that	that	SCONJ
ajfa-13282	41	9	a	a	DET
ajfa-13282	41	10	possibility	possibility	NOUN
ajfa-13282	41	11	exists	exist	VERB
ajfa-13282	41	12	for	for	SCONJ
ajfa-13282	41	13	companies	company	NOUN
ajfa-13282	41	14	to	to	PART
ajfa-13282	41	15	turn	turn	VERB
ajfa-13282	41	16	to	to	ADP
ajfa-13282	41	17	fraud	fraud	NOUN
ajfa-13282	41	18	when	when	SCONJ
ajfa-13282	41	19	they	they	PRON
ajfa-13282	41	20	have	have	AUX
ajfa-13282	41	21	already	already	ADV
ajfa-13282	41	22	used	use	VERB
ajfa-13282	41	23	all	all	DET
ajfa-13282	41	24	opportunities	opportunity	NOUN
ajfa-13282	41	25	to	to	PART
ajfa-13282	41	26	manage	manage	VERB
ajfa-13282	41	27	earnings	earning	NOUN
ajfa-13282	41	28	by	by	ADP
ajfa-13282	41	29	the	the	DET
ajfa-13282	41	30	accruals	accrual	NOUN
ajfa-13282	41	31	-	-	PUNCT
ajfa-13282	41	32	based	base	VERB
ajfa-13282	41	33	method	method	NOUN
ajfa-13282	41	34	.	.	PUNCT
ajfa-13282	42	1	perols	perol	NOUN
ajfa-13282	42	2	and	and	CCONJ
ajfa-13282	42	3	lougee	lougee	PROPN
ajfa-13282	42	4	(	(	PUNCT
ajfa-13282	42	5	2011	2011	NUM
ajfa-13282	42	6	)	)	PUNCT
ajfa-13282	42	7	documented	document	VERB
ajfa-13282	42	8	that	that	SCONJ
ajfa-13282	42	9	companies	company	NOUN
ajfa-13282	42	10	that	that	PRON
ajfa-13282	42	11	have	have	AUX
ajfa-13282	42	12	had	have	VERB
ajfa-13282	42	13	major	major	ADJ
ajfa-13282	42	14	frauds	fraud	NOUN
ajfa-13282	42	15	are	be	AUX
ajfa-13282	42	16	found	find	VERB
ajfa-13282	42	17	to	to	PART
ajfa-13282	42	18	have	have	AUX
ajfa-13282	42	19	practised	practise	VERB
ajfa-13282	42	20	more	more	ADJ
ajfa-13282	42	21	earnings	earning	NOUN
ajfa-13282	42	22	management	management	NOUN
ajfa-13282	42	23	in	in	ADP
ajfa-13282	42	24	prior	prior	ADJ
ajfa-13282	42	25	years	year	NOUN
ajfa-13282	42	26	.	.	PUNCT
ajfa-13282	43	1	however	however	ADV
ajfa-13282	43	2	,	,	PUNCT
ajfa-13282	43	3	it	it	PRON
ajfa-13282	43	4	is	be	AUX
ajfa-13282	43	5	not	not	PART
ajfa-13282	43	6	a	a	DET
ajfa-13282	43	7	precondition	precondition	NOUN
ajfa-13282	43	8	that	that	SCONJ
ajfa-13282	43	9	a	a	DET
ajfa-13282	43	10	company	company	NOUN
ajfa-13282	43	11	must	must	AUX
ajfa-13282	43	12	begin	begin	VERB
ajfa-13282	43	13	with	with	ADP
ajfa-13282	43	14	earnings	earning	NOUN
ajfa-13282	43	15	management	management	NOUN
ajfa-13282	43	16	before	before	ADP
ajfa-13282	43	17	being	be	AUX
ajfa-13282	43	18	involved	involve	VERB
ajfa-13282	43	19	in	in	ADP
ajfa-13282	43	20	fraudulent	fraudulent	ADJ
ajfa-13282	43	21	practices	practice	NOUN
ajfa-13282	43	22	.	.	PUNCT
ajfa-13282	44	1	figure	figure	NOUN
ajfa-13282	44	2	1	1	NUM
ajfa-13282	44	3	summarises	summarise	NOUN
ajfa-13282	44	4	the	the	DET
ajfa-13282	44	5	effects	effect	NOUN
ajfa-13282	44	6	of	of	ADP
ajfa-13282	44	7	different	different	ADJ
ajfa-13282	44	8	activities	activity	NOUN
ajfa-13282	44	9	on	on	ADP
ajfa-13282	44	10	financial	financial	ADJ
ajfa-13282	44	11	reporting	reporting	NOUN
ajfa-13282	44	12	quality	quality	NOUN
ajfa-13282	44	13	reported	report	VERB
ajfa-13282	44	14	in	in	ADP
ajfa-13282	44	15	previous	previous	ADJ
ajfa-13282	44	16	studies	study	NOUN
ajfa-13282	44	17	.	.	PUNCT
ajfa-13282	45	1	from	from	ADP
ajfa-13282	45	2	the	the	DET
ajfa-13282	45	3	above	above	ADJ
ajfa-13282	45	4	definitions	definition	NOUN
ajfa-13282	45	5	,	,	PUNCT
ajfa-13282	45	6	the	the	DET
ajfa-13282	45	7	conclusion	conclusion	NOUN
ajfa-13282	45	8	can	can	AUX
ajfa-13282	45	9	be	be	AUX
ajfa-13282	45	10	made	make	VERB
ajfa-13282	45	11	that	that	SCONJ
ajfa-13282	45	12	there	there	PRON
ajfa-13282	45	13	are	be	VERB
ajfa-13282	45	14	several	several	ADJ
ajfa-13282	45	15	perceptions	perception	NOUN
ajfa-13282	45	16	of	of	ADP
ajfa-13282	45	17	earnings	earning	NOUN
ajfa-13282	45	18	management	management	NOUN
ajfa-13282	45	19	.	.	PUNCT
ajfa-13282	46	1	moreover	moreover	ADV
ajfa-13282	46	2	,	,	PUNCT
ajfa-13282	46	3	no	no	DET
ajfa-13282	46	4	consensus	consensus	NOUN
ajfa-13282	46	5	exists	exist	VERB
ajfa-13282	46	6	among	among	ADP
ajfa-13282	46	7	researchers	researcher	NOUN
ajfa-13282	46	8	on	on	ADP
ajfa-13282	46	9	a	a	DET
ajfa-13282	46	10	unified	unified	ADJ
ajfa-13282	46	11	definition	definition	NOUN
ajfa-13282	46	12	of	of	ADP
ajfa-13282	46	13	earnings	earning	NOUN
ajfa-13282	46	14	management	management	NOUN
ajfa-13282	46	15	.	.	PUNCT
ajfa-13282	47	1	however	however	ADV
ajfa-13282	47	2	,	,	PUNCT
ajfa-13282	47	3	most	most	ADJ
ajfa-13282	47	4	studies	study	NOUN
ajfa-13282	47	5	share	share	VERB
ajfa-13282	47	6	some	some	DET
ajfa-13282	47	7	aspects	aspect	NOUN
ajfa-13282	47	8	in	in	ADP
ajfa-13282	47	9	common	common	ADJ
ajfa-13282	47	10	.	.	PUNCT
ajfa-13282	48	1	these	these	DET
ajfa-13282	48	2	aspects	aspect	NOUN
ajfa-13282	48	3	include	include	VERB
ajfa-13282	48	4	the	the	DET
ajfa-13282	48	5	intention	intention	NOUN
ajfa-13282	48	6	of	of	ADP
ajfa-13282	48	7	managers	manager	NOUN
ajfa-13282	48	8	to	to	PART
ajfa-13282	48	9	obtain	obtain	VERB
ajfa-13282	48	10	their	their	PRON
ajfa-13282	48	11	own	own	ADJ
ajfa-13282	48	12	benefits	benefit	NOUN
ajfa-13282	48	13	as	as	ADP
ajfa-13282	48	14	an	an	DET
ajfa-13282	48	15	initial	initial	ADJ
ajfa-13282	48	16	incentive	incentive	NOUN
ajfa-13282	48	17	behind	behind	ADP
ajfa-13282	48	18	earnings	earning	NOUN
ajfa-13282	48	19	management	management	NOUN
ajfa-13282	48	20	and	and	CCONJ
ajfa-13282	48	21	the	the	DET
ajfa-13282	48	22	adoption	adoption	NOUN
ajfa-13282	48	23	of	of	ADP
ajfa-13282	48	24	rem	rem	NOUN
ajfa-13282	48	25	or	or	CCONJ
ajfa-13282	48	26	aem	aem	PROPN
ajfa-13282	48	27	.	.	PUNCT
ajfa-13282	49	1	furthermore	furthermore	ADV
ajfa-13282	49	2	,	,	PUNCT
ajfa-13282	49	3	previous	previous	ADJ
ajfa-13282	49	4	researchers	researcher	NOUN
ajfa-13282	49	5	have	have	AUX
ajfa-13282	49	6	paid	pay	VERB
ajfa-13282	49	7	much	much	ADJ
ajfa-13282	49	8	attention	attention	NOUN
ajfa-13282	49	9	to	to	ADP
ajfa-13282	49	10	earnings	earning	NOUN
ajfa-13282	49	11	management	management	NOUN
ajfa-13282	49	12	through	through	ADP
ajfa-13282	49	13	discretionary	discretionary	ADJ
ajfa-13282	49	14	accruals	accrual	NOUN
ajfa-13282	49	15	(	(	PUNCT
ajfa-13282	49	16	abdul	abdul	PROPN
ajfa-13282	49	17	rahman	rahman	PROPN
ajfa-13282	49	18	&	&	CCONJ
ajfa-13282	49	19	ali	ali	PROPN
ajfa-13282	49	20	,	,	PUNCT
ajfa-13282	49	21	2006	2006	NUM
ajfa-13282	49	22	;	;	PUNCT
ajfa-13282	49	23	beneish	beneish	ADJ
ajfa-13282	49	24	,	,	PUNCT
ajfa-13282	49	25	2001	2001	NUM
ajfa-13282	49	26	;	;	PUNCT
ajfa-13282	49	27	callao	callao	PROPN
ajfa-13282	49	28	et	et	PROPN
ajfa-13282	49	29	al	al	PROPN
ajfa-13282	49	30	.	.	PROPN
ajfa-13282	49	31	,	,	PUNCT
ajfa-13282	49	32	2014	2014	NUM
ajfa-13282	49	33	)	)	PUNCT
ajfa-13282	49	34	.	.	PUNCT
ajfa-13282	50	1	this	this	PRON
ajfa-13282	50	2	means	mean	VERB
ajfa-13282	50	3	that	that	SCONJ
ajfa-13282	50	4	the	the	DET
ajfa-13282	50	5	earnings	earning	NOUN
ajfa-13282	50	6	management	management	NOUN
ajfa-13282	50	7	literature	literature	NOUN
ajfa-13282	50	8	has	have	AUX
ajfa-13282	50	9	concentrated	concentrate	VERB
ajfa-13282	50	10	on	on	ADP
ajfa-13282	50	11	aem	aem	PROPN
ajfa-13282	50	12	,	,	PUNCT
ajfa-13282	50	13	while	while	SCONJ
ajfa-13282	50	14	rem	rem	NOUN
ajfa-13282	50	15	remained	remain	VERB
ajfa-13282	50	16	the	the	DET
ajfa-13282	50	17	area	area	NOUN
ajfa-13282	50	18	requiring	require	VERB
ajfa-13282	50	19	more	more	ADJ
ajfa-13282	50	20	investigations	investigation	NOUN
ajfa-13282	50	21	.	.	PUNCT
ajfa-13282	51	1	in	in	ADP
ajfa-13282	51	2	addition	addition	NOUN
ajfa-13282	51	3	,	,	PUNCT
ajfa-13282	51	4	more	more	ADJ
ajfa-13282	51	5	efforts	effort	NOUN
ajfa-13282	51	6	need	need	VERB
ajfa-13282	51	7	to	to	PART
ajfa-13282	51	8	be	be	AUX
ajfa-13282	51	9	invested	invest	VERB
ajfa-13282	51	10	in	in	ADP
ajfa-13282	51	11	establishing	establish	VERB
ajfa-13282	51	12	comprehensive	comprehensive	ADJ
ajfa-13282	51	13	definitions	definition	NOUN
ajfa-13282	51	14	of	of	ADP
ajfa-13282	51	15	earnings	earning	NOUN
ajfa-13282	51	16	management	management	NOUN
ajfa-13282	51	17	considering	consider	VERB
ajfa-13282	51	18	all	all	DET
ajfa-13282	51	19	types	type	NOUN
ajfa-13282	51	20	of	of	ADP
ajfa-13282	51	21	earnings	earning	NOUN
ajfa-13282	51	22	manipulation	manipulation	NOUN
ajfa-13282	51	23	.	.	PUNCT
ajfa-13282	52	1	previous	previous	ADJ
ajfa-13282	52	2	studies	study	NOUN
ajfa-13282	52	3	have	have	AUX
ajfa-13282	52	4	classified	classify	VERB
ajfa-13282	52	5	earnings	earning	NOUN
ajfa-13282	52	6	management	management	NOUN
ajfa-13282	52	7	practices	practice	NOUN
ajfa-13282	52	8	into	into	ADP
ajfa-13282	52	9	two	two	NUM
ajfa-13282	52	10	broad	broad	ADJ
ajfa-13282	52	11	categories	category	NOUN
ajfa-13282	52	12	,	,	PUNCT
ajfa-13282	52	13	namely	namely	ADV
ajfa-13282	52	14	,	,	PUNCT
ajfa-13282	52	15	aem	aem	PROPN
ajfa-13282	52	16	and	and	CCONJ
ajfa-13282	52	17	rem	rem	PROPN
ajfa-13282	52	18	(	(	PUNCT
ajfa-13282	52	19	e.g.	e.g.	ADV
ajfa-13282	52	20	,	,	PUNCT
ajfa-13282	52	21	ewert	ewert	PROPN
ajfa-13282	52	22	&	&	CCONJ
ajfa-13282	52	23	wagenhofer	wagenhofer	VERB
ajfa-13282	52	24	,	,	PUNCT
ajfa-13282	52	25	2005	2005	NUM
ajfa-13282	52	26	;	;	PUNCT
ajfa-13282	52	27	gunny	gunny	NOUN
ajfa-13282	52	28	,	,	PUNCT
ajfa-13282	52	29	2010	2010	NUM
ajfa-13282	52	30	)	)	PUNCT
ajfa-13282	52	31	.	.	PUNCT
ajfa-13282	53	1	this	this	DET
ajfa-13282	53	2	classification	classification	NOUN
ajfa-13282	53	3	is	be	AUX
ajfa-13282	53	4	based	base	VERB
ajfa-13282	53	5	on	on	ADP
ajfa-13282	53	6	the	the	DET
ajfa-13282	53	7	earnings	earning	NOUN
ajfa-13282	53	8	composition	composition	NOUN
ajfa-13282	53	9	,	,	PUNCT
ajfa-13282	53	10	including	include	VERB
ajfa-13282	53	11	accruals	accrual	NOUN
ajfa-13282	53	12	and	and	CCONJ
ajfa-13282	53	13	operations	operation	NOUN
ajfa-13282	53	14	cash	cash	NOUN
ajfa-13282	53	15	flow	flow	NOUN
ajfa-13282	53	16	(	(	PUNCT
ajfa-13282	53	17	xu	xu	INTJ
ajfa-13282	53	18	,	,	PUNCT
ajfa-13282	53	19	asian	asian	ADJ
ajfa-13282	53	20	journal	journal	NOUN
ajfa-13282	53	21	of	of	ADP
ajfa-13282	53	22	finance	finance	PROPN
ajfa-13282	53	23	&	&	CCONJ
ajfa-13282	53	24	accounting	accounting	PROPN
ajfa-13282	53	25	issn	issn	PROPN
ajfa-13282	53	26	1946	1946	NUM
ajfa-13282	53	27	-	-	PUNCT
ajfa-13282	53	28	052x	052x	NOUN
ajfa-13282	53	29	2018	2018	NUM
ajfa-13282	53	30	,	,	PUNCT
ajfa-13282	53	31	vol	vol	NOUN
ajfa-13282	53	32	.	.	PROPN
ajfa-13282	54	1	10	10	NUM
ajfa-13282	54	2	,	,	PUNCT
ajfa-13282	54	3	no	no	INTJ
ajfa-13282	54	4	.	.	NOUN
ajfa-13282	54	5	1	1	NUM
ajfa-13282	54	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13282	54	7	443	443	NUM
ajfa-13282	54	8	taylor	taylor	PROPN
ajfa-13282	54	9	,	,	PUNCT
ajfa-13282	54	10	&	&	CCONJ
ajfa-13282	54	11	dugan	dugan	PROPN
ajfa-13282	54	12	,	,	PUNCT
ajfa-13282	54	13	2007	2007	NUM
ajfa-13282	54	14	)	)	PUNCT
ajfa-13282	54	15	.	.	PUNCT
ajfa-13282	55	1	managers	manager	NOUN
ajfa-13282	55	2	may	may	AUX
ajfa-13282	55	3	choose	choose	VERB
ajfa-13282	55	4	either	either	PRON
ajfa-13282	55	5	one	one	NUM
ajfa-13282	55	6	or	or	CCONJ
ajfa-13282	55	7	both	both	PRON
ajfa-13282	55	8	to	to	PART
ajfa-13282	55	9	reach	reach	VERB
ajfa-13282	55	10	their	their	PRON
ajfa-13282	55	11	desired	desire	VERB
ajfa-13282	55	12	earnings	earning	NOUN
ajfa-13282	55	13	targets	target	NOUN
ajfa-13282	55	14	.	.	PUNCT
ajfa-13282	56	1	aem	aem	PROPN
ajfa-13282	56	2	occurs	occur	VERB
ajfa-13282	56	3	when	when	SCONJ
ajfa-13282	56	4	the	the	DET
ajfa-13282	56	5	manager	manager	NOUN
ajfa-13282	56	6	of	of	ADP
ajfa-13282	56	7	a	a	DET
ajfa-13282	56	8	given	give	VERB
ajfa-13282	56	9	firm	firm	NOUN
ajfa-13282	56	10	uses	use	VERB
ajfa-13282	56	11	his	his	PRON
ajfa-13282	56	12	/	/	SYM
ajfa-13282	56	13	her	her	PRON
ajfa-13282	56	14	judgment	judgment	NOUN
ajfa-13282	56	15	based	base	VERB
ajfa-13282	56	16	on	on	ADP
ajfa-13282	56	17	changing	change	VERB
ajfa-13282	56	18	accruals	accrual	NOUN
ajfa-13282	56	19	with	with	ADP
ajfa-13282	56	20	the	the	DET
ajfa-13282	56	21	intention	intention	NOUN
ajfa-13282	56	22	to	to	PART
ajfa-13282	56	23	alter	alter	VERB
ajfa-13282	56	24	the	the	DET
ajfa-13282	56	25	reported	report	VERB
ajfa-13282	56	26	earnings	earning	NOUN
ajfa-13282	56	27	and	and	CCONJ
ajfa-13282	56	28	mislead	mislead	VERB
ajfa-13282	56	29	stockholders	stockholder	NOUN
ajfa-13282	56	30	about	about	ADP
ajfa-13282	56	31	firm	firm	NOUN
ajfa-13282	56	32	’s	’s	PART
ajfa-13282	56	33	performance	performance	NOUN
ajfa-13282	56	34	(	(	PUNCT
ajfa-13282	56	35	dechow	dechow	PROPN
ajfa-13282	56	36	&	&	CCONJ
ajfa-13282	56	37	skinner	skinner	PROPN
ajfa-13282	56	38	,	,	PUNCT
ajfa-13282	56	39	2000	2000	NUM
ajfa-13282	56	40	;	;	PUNCT
ajfa-13282	56	41	healy	healy	PROPN
ajfa-13282	56	42	&	&	CCONJ
ajfa-13282	56	43	wahlen	wahlen	PROPN
ajfa-13282	56	44	,	,	PUNCT
ajfa-13282	56	45	1999	1999	NUM
ajfa-13282	56	46	;	;	PUNCT
ajfa-13282	56	47	jones	jones	PROPN
ajfa-13282	56	48	,	,	PUNCT
ajfa-13282	56	49	1991	1991	NUM
ajfa-13282	56	50	)	)	PUNCT
ajfa-13282	56	51	.	.	PUNCT
ajfa-13282	57	1	on	on	ADP
ajfa-13282	57	2	the	the	DET
ajfa-13282	57	3	other	other	ADJ
ajfa-13282	57	4	hand	hand	NOUN
ajfa-13282	57	5	,	,	PUNCT
ajfa-13282	57	6	rem	rem	X
ajfa-13282	57	7	refers	refer	VERB
ajfa-13282	57	8	to	to	ADP
ajfa-13282	57	9	managing	manage	VERB
ajfa-13282	57	10	earnings	earning	NOUN
ajfa-13282	57	11	through	through	ADP
ajfa-13282	57	12	normal	normal	ADJ
ajfa-13282	57	13	activities	activity	NOUN
ajfa-13282	57	14	of	of	ADP
ajfa-13282	57	15	manipulation	manipulation	NOUN
ajfa-13282	57	16	to	to	PART
ajfa-13282	57	17	affect	affect	VERB
ajfa-13282	57	18	reporting	report	VERB
ajfa-13282	57	19	earnings	earning	NOUN
ajfa-13282	57	20	by	by	ADP
ajfa-13282	57	21	using	use	VERB
ajfa-13282	57	22	techniques	technique	NOUN
ajfa-13282	57	23	such	such	ADJ
ajfa-13282	57	24	as	as	ADP
ajfa-13282	57	25	sales	sale	NOUN
ajfa-13282	57	26	,	,	PUNCT
ajfa-13282	57	27	overproduction	overproduction	NOUN
ajfa-13282	57	28	,	,	PUNCT
ajfa-13282	57	29	discretionary	discretionary	ADJ
ajfa-13282	57	30	expenditures	expenditure	NOUN
ajfa-13282	57	31	and	and	CCONJ
ajfa-13282	57	32	gains	gain	NOUN
ajfa-13282	57	33	from	from	ADP
ajfa-13282	57	34	fixed	fix	VERB
ajfa-13282	57	35	asset	asset	NOUN
ajfa-13282	57	36	sales	sale	NOUN
ajfa-13282	57	37	(	(	PUNCT
ajfa-13282	57	38	brown	brown	PROPN
ajfa-13282	57	39	,	,	PUNCT
ajfa-13282	57	40	chen	chen	PROPN
ajfa-13282	57	41	,	,	PUNCT
ajfa-13282	57	42	&	&	CCONJ
ajfa-13282	57	43	kim	kim	PROPN
ajfa-13282	57	44	,	,	PUNCT
ajfa-13282	57	45	2015	2015	NUM
ajfa-13282	57	46	;	;	PUNCT
ajfa-13282	57	47	graham	graham	PROPN
ajfa-13282	57	48	,	,	PUNCT
ajfa-13282	57	49	harvey	harvey	PROPN
ajfa-13282	57	50	,	,	PUNCT
ajfa-13282	57	51	&	&	CCONJ
ajfa-13282	57	52	rajgopal	rajgopal	NOUN
ajfa-13282	57	53	,	,	PUNCT
ajfa-13282	57	54	2005	2005	NUM
ajfa-13282	57	55	;	;	PUNCT
ajfa-13282	57	56	roychowdhury	roychowdhury	NOUN
ajfa-13282	57	57	,	,	PUNCT
ajfa-13282	57	58	2006	2006	NUM
ajfa-13282	57	59	;	;	PUNCT
ajfa-13282	57	60	zang	zang	PROPN
ajfa-13282	57	61	,	,	PUNCT
ajfa-13282	57	62	2012	2012	NUM
ajfa-13282	57	63	)	)	PUNCT
ajfa-13282	57	64	.	.	PUNCT
ajfa-13282	58	1	previous	previous	ADJ
ajfa-13282	58	2	research	research	NOUN
ajfa-13282	58	3	also	also	ADV
ajfa-13282	58	4	distinguished	distinguish	VERB
ajfa-13282	58	5	aem	aem	PROPN
ajfa-13282	58	6	from	from	ADP
ajfa-13282	58	7	the	the	DET
ajfa-13282	58	8	rem	rem	NOUN
ajfa-13282	58	9	based	base	VERB
ajfa-13282	58	10	on	on	ADP
ajfa-13282	58	11	the	the	DET
ajfa-13282	58	12	following	follow	VERB
ajfa-13282	58	13	points	point	NOUN
ajfa-13282	58	14	.	.	PUNCT
ajfa-13282	59	1	first	first	ADV
ajfa-13282	59	2	,	,	PUNCT
ajfa-13282	59	3	aem	aem	PROPN
ajfa-13282	59	4	deals	deal	NOUN
ajfa-13282	59	5	with	with	ADP
ajfa-13282	59	6	accounting	accounting	NOUN
ajfa-13282	59	7	principles	principle	NOUN
ajfa-13282	59	8	and	and	CCONJ
ajfa-13282	59	9	choices	choice	NOUN
ajfa-13282	59	10	,	,	PUNCT
ajfa-13282	59	11	and	and	CCONJ
ajfa-13282	59	12	therefore	therefore	ADV
ajfa-13282	59	13	,	,	PUNCT
ajfa-13282	59	14	has	have	VERB
ajfa-13282	59	15	no	no	DET
ajfa-13282	59	16	strong	strong	ADJ
ajfa-13282	59	17	effect	effect	NOUN
ajfa-13282	59	18	on	on	ADP
ajfa-13282	59	19	cash	cash	NOUN
ajfa-13282	59	20	flow	flow	NOUN
ajfa-13282	59	21	operations	operation	NOUN
ajfa-13282	59	22	,	,	PUNCT
ajfa-13282	59	23	whereas	whereas	SCONJ
ajfa-13282	59	24	rem	rem	X
ajfa-13282	59	25	has	have	VERB
ajfa-13282	59	26	arguably	arguably	ADV
ajfa-13282	59	27	more	more	ADV
ajfa-13282	59	28	pronounced	pronounced	ADJ
ajfa-13282	59	29	long	long	ADJ
ajfa-13282	59	30	-	-	PUNCT
ajfa-13282	59	31	term	term	NOUN
ajfa-13282	59	32	cash	cash	NOUN
ajfa-13282	59	33	flow	flow	NOUN
ajfa-13282	59	34	implications	implication	NOUN
ajfa-13282	59	35	(	(	PUNCT
ajfa-13282	59	36	roychowdhury	roychowdhury	NOUN
ajfa-13282	59	37	,	,	PUNCT
ajfa-13282	59	38	2006	2006	NUM
ajfa-13282	59	39	)	)	PUNCT
ajfa-13282	59	40	.	.	PUNCT
ajfa-13282	60	1	second	second	ADV
ajfa-13282	60	2	,	,	PUNCT
ajfa-13282	60	3	aem	aem	PROPN
ajfa-13282	60	4	has	have	VERB
ajfa-13282	60	5	a	a	DET
ajfa-13282	60	6	high	high	ADJ
ajfa-13282	60	7	risk	risk	NOUN
ajfa-13282	60	8	of	of	ADP
ajfa-13282	60	9	the	the	DET
ajfa-13282	60	10	scrutiny	scrutiny	NOUN
ajfa-13282	60	11	of	of	ADP
ajfa-13282	60	12	auditors	auditor	NOUN
ajfa-13282	60	13	as	as	SCONJ
ajfa-13282	60	14	opposed	oppose	VERB
ajfa-13282	60	15	to	to	PART
ajfa-13282	60	16	rem	rem	PROPN
ajfa-13282	60	17	,	,	PUNCT
ajfa-13282	60	18	which	which	PRON
ajfa-13282	60	19	is	be	AUX
ajfa-13282	60	20	less	less	ADV
ajfa-13282	60	21	likely	likely	ADJ
ajfa-13282	60	22	to	to	PART
ajfa-13282	60	23	be	be	AUX
ajfa-13282	60	24	detected	detect	VERB
ajfa-13282	60	25	by	by	ADP
ajfa-13282	60	26	auditors	auditor	NOUN
ajfa-13282	60	27	’	’	PART
ajfa-13282	60	28	scrutiny	scrutiny	NOUN
ajfa-13282	60	29	(	(	PUNCT
ajfa-13282	60	30	gunny	gunny	NOUN
ajfa-13282	60	31	,	,	PUNCT
ajfa-13282	60	32	2010	2010	NUM
ajfa-13282	60	33	)	)	PUNCT
ajfa-13282	60	34	.	.	PUNCT
ajfa-13282	61	1	third	third	ADV
ajfa-13282	61	2	,	,	PUNCT
ajfa-13282	61	3	aem	aem	PROPN
ajfa-13282	61	4	has	have	VERB
ajfa-13282	61	5	a	a	DET
ajfa-13282	61	6	limitation	limitation	NOUN
ajfa-13282	61	7	of	of	ADP
ajfa-13282	61	8	timing	timing	NOUN
ajfa-13282	61	9	on	on	ADP
ajfa-13282	61	10	practices	practice	NOUN
ajfa-13282	61	11	and	and	CCONJ
ajfa-13282	61	12	can	can	AUX
ajfa-13282	61	13	be	be	AUX
ajfa-13282	61	14	done	do	VERB
ajfa-13282	61	15	quarterly	quarterly	ADV
ajfa-13282	61	16	or	or	CCONJ
ajfa-13282	61	17	at	at	ADP
ajfa-13282	61	18	the	the	DET
ajfa-13282	61	19	end	end	NOUN
ajfa-13282	61	20	of	of	ADP
ajfa-13282	61	21	the	the	DET
ajfa-13282	61	22	year	year	NOUN
ajfa-13282	61	23	.	.	PUNCT
ajfa-13282	62	1	thus	thus	ADV
ajfa-13282	62	2	,	,	PUNCT
ajfa-13282	62	3	managers	manager	NOUN
ajfa-13282	62	4	meet	meet	VERB
ajfa-13282	62	5	uncertainty	uncertainty	NOUN
ajfa-13282	62	6	in	in	ADP
ajfa-13282	62	7	which	which	PRON
ajfa-13282	62	8	adjustments	adjustment	NOUN
ajfa-13282	62	9	will	will	AUX
ajfa-13282	62	10	be	be	AUX
ajfa-13282	62	11	accepted	accept	VERB
ajfa-13282	62	12	by	by	ADP
ajfa-13282	62	13	the	the	DET
ajfa-13282	62	14	auditor	auditor	NOUN
ajfa-13282	62	15	(	(	PUNCT
ajfa-13282	62	16	barton	barton	PROPN
ajfa-13282	62	17	&	&	CCONJ
ajfa-13282	62	18	simko	simko	PROPN
ajfa-13282	62	19	,	,	PUNCT
ajfa-13282	62	20	2002	2002	NUM
ajfa-13282	62	21	)	)	PUNCT
ajfa-13282	62	22	.	.	PUNCT
ajfa-13282	63	1	however	however	ADV
ajfa-13282	63	2	,	,	PUNCT
ajfa-13282	63	3	rem	rem	X
ajfa-13282	63	4	must	must	AUX
ajfa-13282	63	5	be	be	AUX
ajfa-13282	63	6	arranged	arrange	VERB
ajfa-13282	63	7	during	during	ADP
ajfa-13282	63	8	the	the	DET
ajfa-13282	63	9	year	year	NOUN
ajfa-13282	63	10	with	with	ADP
ajfa-13282	63	11	operational	operational	ADJ
ajfa-13282	63	12	activities	activity	NOUN
ajfa-13282	63	13	or	or	CCONJ
ajfa-13282	63	14	during	during	ADP
ajfa-13282	63	15	the	the	DET
ajfa-13282	63	16	last	last	ADJ
ajfa-13282	63	17	quarter	quarter	NOUN
ajfa-13282	63	18	of	of	ADP
ajfa-13282	63	19	the	the	DET
ajfa-13282	63	20	year	year	NOUN
ajfa-13282	63	21	(	(	PUNCT
ajfa-13282	63	22	ising	ise	VERB
ajfa-13282	63	23	,	,	PUNCT
ajfa-13282	63	24	2013	2013	NUM
ajfa-13282	63	25	)	)	PUNCT
ajfa-13282	63	26	.	.	PUNCT
ajfa-13282	64	1	fourth	fourth	ADJ
ajfa-13282	64	2	,	,	PUNCT
ajfa-13282	64	3	real	real	ADJ
ajfa-13282	64	4	activities	activity	NOUN
ajfa-13282	64	5	are	be	AUX
ajfa-13282	64	6	under	under	ADP
ajfa-13282	64	7	a	a	DET
ajfa-13282	64	8	manager	manager	NOUN
ajfa-13282	64	9	’s	’s	PART
ajfa-13282	64	10	control	control	NOUN
ajfa-13282	64	11	,	,	PUNCT
ajfa-13282	64	12	whereas	whereas	SCONJ
ajfa-13282	64	13	the	the	DET
ajfa-13282	64	14	activities	activity	NOUN
ajfa-13282	64	15	of	of	ADP
ajfa-13282	64	16	aem	aem	PROPN
ajfa-13282	64	17	are	be	AUX
ajfa-13282	64	18	subject	subject	ADJ
ajfa-13282	64	19	to	to	ADP
ajfa-13282	64	20	an	an	DET
ajfa-13282	64	21	auditor	auditor	NOUN
ajfa-13282	64	22	’s	’s	PART
ajfa-13282	64	23	approval	approval	NOUN
ajfa-13282	64	24	(	(	PUNCT
ajfa-13282	64	25	gunny	gunny	NOUN
ajfa-13282	64	26	,	,	PUNCT
ajfa-13282	64	27	2010	2010	NUM
ajfa-13282	64	28	)	)	PUNCT
ajfa-13282	64	29	.	.	PUNCT
ajfa-13282	65	1	figure	figure	NOUN
ajfa-13282	65	2	1	1	NUM
ajfa-13282	65	3	.	.	PUNCT
ajfa-13282	66	1	activities	activity	NOUN
ajfa-13282	66	2	affecting	affect	VERB
ajfa-13282	66	3	financial	financial	ADJ
ajfa-13282	66	4	reporting	reporting	NOUN
ajfa-13282	66	5	quality	quality	NOUN
ajfa-13282	66	6	3	3	NUM
ajfa-13282	66	7	.	.	PUNCT
ajfa-13282	66	8	theoretical	theoretical	ADJ
ajfa-13282	66	9	framework	framework	NOUN
ajfa-13282	66	10	theoretically	theoretically	ADV
ajfa-13282	66	11	,	,	PUNCT
ajfa-13282	66	12	the	the	DET
ajfa-13282	66	13	literature	literature	NOUN
ajfa-13282	66	14	on	on	ADP
ajfa-13282	66	15	earnings	earning	NOUN
ajfa-13282	66	16	management	management	NOUN
ajfa-13282	66	17	has	have	AUX
ajfa-13282	66	18	shown	show	VERB
ajfa-13282	66	19	that	that	SCONJ
ajfa-13282	66	20	agency	agency	NOUN
ajfa-13282	66	21	theory	theory	NOUN
ajfa-13282	66	22	is	be	AUX
ajfa-13282	66	23	an	an	DET
ajfa-13282	66	24	underpinning	underpinning	ADJ
ajfa-13282	66	25	theory	theory	NOUN
ajfa-13282	66	26	that	that	PRON
ajfa-13282	66	27	can	can	AUX
ajfa-13282	66	28	clearly	clearly	ADV
ajfa-13282	66	29	explain	explain	VERB
ajfa-13282	66	30	the	the	DET
ajfa-13282	66	31	reasons	reason	NOUN
ajfa-13282	66	32	behind	behind	ADP
ajfa-13282	66	33	earnings	earning	NOUN
ajfa-13282	66	34	manipulation	manipulation	NOUN
ajfa-13282	66	35	.	.	PUNCT
ajfa-13282	67	1	an	an	DET
ajfa-13282	67	2	agency	agency	NOUN
ajfa-13282	67	3	relationship	relationship	NOUN
ajfa-13282	67	4	arises	arise	VERB
ajfa-13282	67	5	when	when	SCONJ
ajfa-13282	67	6	one	one	NUM
ajfa-13282	67	7	or	or	CCONJ
ajfa-13282	67	8	more	more	ADJ
ajfa-13282	67	9	than	than	ADP
ajfa-13282	67	10	one	one	NUM
ajfa-13282	67	11	person	person	NOUN
ajfa-13282	67	12	(	(	PUNCT
ajfa-13282	67	13	being	be	AUX
ajfa-13282	67	14	the	the	DET
ajfa-13282	67	15	owners	owner	NOUN
ajfa-13282	67	16	or	or	CCONJ
ajfa-13282	67	17	principals	principal	NOUN
ajfa-13282	67	18	)	)	PUNCT
ajfa-13282	67	19	delegates	delegate	VERB
ajfa-13282	67	20	some	some	DET
ajfa-13282	67	21	duties	duty	NOUN
ajfa-13282	67	22	to	to	ADP
ajfa-13282	67	23	another	another	DET
ajfa-13282	67	24	person	person	NOUN
ajfa-13282	67	25	(	(	PUNCT
ajfa-13282	67	26	s	s	NOUN
ajfa-13282	67	27	)	)	PUNCT
ajfa-13282	67	28	(	(	PUNCT
ajfa-13282	67	29	known	know	VERB
ajfa-13282	67	30	as	as	ADP
ajfa-13282	67	31	the	the	DET
ajfa-13282	67	32	agents	agent	NOUN
ajfa-13282	67	33	/	/	SYM
ajfa-13282	67	34	managers	manager	NOUN
ajfa-13282	67	35	)	)	PUNCT
ajfa-13282	67	36	to	to	PART
ajfa-13282	67	37	perform	perform	VERB
ajfa-13282	67	38	such	such	DET
ajfa-13282	67	39	no	no	DET
ajfa-13282	67	40	effect	effect	NOUN
ajfa-13282	67	41	normal	normal	ADJ
ajfa-13282	67	42	activities	activity	NOUN
ajfa-13282	67	43	earnings	earning	NOUN
ajfa-13282	67	44	management	management	NOUN
ajfa-13282	67	45	frauds	fraud	NOUN
ajfa-13282	67	46	rem	rem	PUNCT
ajfa-13282	67	47	aem	aem	PROPN
ajfa-13282	67	48	financial	financial	ADJ
ajfa-13282	67	49	reporting	reporting	NOUN
ajfa-13282	67	50	quality	quality	NOUN
ajfa-13282	67	51	shareholders	shareholder	NOUN
ajfa-13282	67	52	and	and	CCONJ
ajfa-13282	67	53	other	other	ADJ
ajfa-13282	67	54	investors	investor	NOUN
ajfa-13282	67	55	and	and	CCONJ
ajfa-13282	67	56	financial	financial	ADJ
ajfa-13282	67	57	reporting	reporting	NOUN
ajfa-13282	67	58	users	user	NOUN
ajfa-13282	67	59	effect	effect	VERB
ajfa-13282	67	60	effect	effect	NOUN
ajfa-13282	67	61	asian	asian	ADJ
ajfa-13282	67	62	journal	journal	NOUN
ajfa-13282	67	63	of	of	ADP
ajfa-13282	67	64	finance	finance	PROPN
ajfa-13282	67	65	&	&	CCONJ
ajfa-13282	67	66	accounting	accounting	PROPN
ajfa-13282	67	67	issn	issn	PROPN
ajfa-13282	67	68	1946	1946	NUM
ajfa-13282	67	69	-	-	PUNCT
ajfa-13282	67	70	052x	052x	NOUN
ajfa-13282	67	71	2018	2018	NUM
ajfa-13282	67	72	,	,	PUNCT
ajfa-13282	67	73	vol	vol	NOUN
ajfa-13282	67	74	.	.	PROPN
ajfa-13282	68	1	10	10	NUM
ajfa-13282	68	2	,	,	PUNCT
ajfa-13282	68	3	no	no	INTJ
ajfa-13282	68	4	.	.	NOUN
ajfa-13282	68	5	1	1	NUM
ajfa-13282	68	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	68	7	444	444	NUM
ajfa-13282	68	8	services	service	NOUN
ajfa-13282	68	9	on	on	ADP
ajfa-13282	68	10	behalf	behalf	NOUN
ajfa-13282	68	11	of	of	ADP
ajfa-13282	68	12	the	the	DET
ajfa-13282	68	13	principals	principal	NOUN
ajfa-13282	68	14	under	under	ADP
ajfa-13282	68	15	the	the	DET
ajfa-13282	68	16	contract	contract	NOUN
ajfa-13282	68	17	conditions	condition	NOUN
ajfa-13282	68	18	(	(	PUNCT
ajfa-13282	68	19	fama	fama	NOUN
ajfa-13282	68	20	,	,	PUNCT
ajfa-13282	68	21	1980	1980	NUM
ajfa-13282	68	22	;	;	PUNCT
ajfa-13282	68	23	jensen	jensen	PROPN
ajfa-13282	68	24	&	&	CCONJ
ajfa-13282	68	25	meckling	meckling	PROPN
ajfa-13282	68	26	,	,	PUNCT
ajfa-13282	68	27	1976	1976	NUM
ajfa-13282	68	28	)	)	PUNCT
ajfa-13282	68	29	.	.	PUNCT
ajfa-13282	69	1	according	accord	VERB
ajfa-13282	69	2	to	to	ADP
ajfa-13282	69	3	this	this	DET
ajfa-13282	69	4	theory	theory	NOUN
ajfa-13282	69	5	,	,	PUNCT
ajfa-13282	69	6	large	large	ADJ
ajfa-13282	69	7	corporations	corporation	NOUN
ajfa-13282	69	8	are	be	AUX
ajfa-13282	69	9	characterised	characterise	VERB
ajfa-13282	69	10	by	by	ADP
ajfa-13282	69	11	the	the	DET
ajfa-13282	69	12	separation	separation	NOUN
ajfa-13282	69	13	of	of	ADP
ajfa-13282	69	14	ownership	ownership	NOUN
ajfa-13282	69	15	and	and	CCONJ
ajfa-13282	69	16	management	management	NOUN
ajfa-13282	69	17	.	.	PUNCT
ajfa-13282	70	1	therefore	therefore	ADV
ajfa-13282	70	2	,	,	PUNCT
ajfa-13282	70	3	owners	owner	NOUN
ajfa-13282	70	4	(	(	PUNCT
ajfa-13282	70	5	principals	principal	NOUN
ajfa-13282	70	6	)	)	PUNCT
ajfa-13282	70	7	appoint	appoint	NOUN
ajfa-13282	70	8	agents	agent	NOUN
ajfa-13282	70	9	to	to	PART
ajfa-13282	70	10	manage	manage	VERB
ajfa-13282	70	11	the	the	DET
ajfa-13282	70	12	affairs	affair	NOUN
ajfa-13282	70	13	of	of	ADP
ajfa-13282	70	14	the	the	DET
ajfa-13282	70	15	companies	company	NOUN
ajfa-13282	70	16	on	on	ADP
ajfa-13282	70	17	their	their	PRON
ajfa-13282	70	18	behalf	behalf	NOUN
ajfa-13282	70	19	.	.	PUNCT
ajfa-13282	71	1	such	such	DET
ajfa-13282	71	2	a	a	DET
ajfa-13282	71	3	separation	separation	NOUN
ajfa-13282	71	4	creates	create	VERB
ajfa-13282	71	5	an	an	DET
ajfa-13282	71	6	agency	agency	NOUN
ajfa-13282	71	7	problem	problem	NOUN
ajfa-13282	71	8	that	that	PRON
ajfa-13282	71	9	arises	arise	VERB
ajfa-13282	71	10	as	as	ADP
ajfa-13282	71	11	a	a	DET
ajfa-13282	71	12	result	result	NOUN
ajfa-13282	71	13	of	of	ADP
ajfa-13282	71	14	the	the	DET
ajfa-13282	71	15	self	self	NOUN
ajfa-13282	71	16	-	-	PUNCT
ajfa-13282	71	17	interests	interest	NOUN
ajfa-13282	71	18	of	of	ADP
ajfa-13282	71	19	agents	agent	NOUN
ajfa-13282	71	20	.	.	PUNCT
ajfa-13282	72	1	furthermore	furthermore	ADV
ajfa-13282	72	2	,	,	PUNCT
ajfa-13282	72	3	the	the	DET
ajfa-13282	72	4	agency	agency	NOUN
ajfa-13282	72	5	theory	theory	NOUN
ajfa-13282	72	6	highlights	highlight	NOUN
ajfa-13282	72	7	that	that	SCONJ
ajfa-13282	72	8	firms	firm	NOUN
ajfa-13282	72	9	work	work	VERB
ajfa-13282	72	10	under	under	ADP
ajfa-13282	72	11	conditions	condition	NOUN
ajfa-13282	72	12	of	of	ADP
ajfa-13282	72	13	uncertainty	uncertainty	NOUN
ajfa-13282	72	14	,	,	PUNCT
ajfa-13282	72	15	which	which	PRON
ajfa-13282	72	16	may	may	AUX
ajfa-13282	72	17	result	result	VERB
ajfa-13282	72	18	in	in	ADP
ajfa-13282	72	19	information	information	NOUN
ajfa-13282	72	20	asymmetries	asymmetry	NOUN
ajfa-13282	72	21	between	between	ADP
ajfa-13282	72	22	managers	manager	NOUN
ajfa-13282	72	23	and	and	CCONJ
ajfa-13282	72	24	investors	investor	NOUN
ajfa-13282	72	25	.	.	PUNCT
ajfa-13282	73	1	jensen	jensen	PROPN
ajfa-13282	73	2	and	and	CCONJ
ajfa-13282	73	3	meckling	meckling	NOUN
ajfa-13282	73	4	(	(	PUNCT
ajfa-13282	73	5	1976	1976	NUM
ajfa-13282	73	6	)	)	PUNCT
ajfa-13282	73	7	argued	argue	VERB
ajfa-13282	73	8	that	that	SCONJ
ajfa-13282	73	9	there	there	PRON
ajfa-13282	73	10	are	be	VERB
ajfa-13282	73	11	good	good	ADJ
ajfa-13282	73	12	reasons	reason	NOUN
ajfa-13282	73	13	why	why	SCONJ
ajfa-13282	73	14	management	management	NOUN
ajfa-13282	73	15	will	will	AUX
ajfa-13282	73	16	not	not	PART
ajfa-13282	73	17	always	always	ADV
ajfa-13282	73	18	consider	consider	VERB
ajfa-13282	73	19	the	the	DET
ajfa-13282	73	20	interests	interest	NOUN
ajfa-13282	73	21	of	of	ADP
ajfa-13282	73	22	shareholders	shareholder	NOUN
ajfa-13282	73	23	.	.	PUNCT
ajfa-13282	74	1	additionally	additionally	ADV
ajfa-13282	74	2	,	,	PUNCT
ajfa-13282	74	3	the	the	DET
ajfa-13282	74	4	literature	literature	NOUN
ajfa-13282	74	5	has	have	AUX
ajfa-13282	74	6	highlighted	highlight	VERB
ajfa-13282	74	7	another	another	DET
ajfa-13282	74	8	type	type	NOUN
ajfa-13282	74	9	of	of	ADP
ajfa-13282	74	10	agency	agency	NOUN
ajfa-13282	74	11	conflict	conflict	NOUN
ajfa-13282	74	12	that	that	PRON
ajfa-13282	74	13	can	can	AUX
ajfa-13282	74	14	exist	exist	VERB
ajfa-13282	74	15	,	,	PUNCT
ajfa-13282	74	16	which	which	PRON
ajfa-13282	74	17	is	be	AUX
ajfa-13282	74	18	that	that	SCONJ
ajfa-13282	74	19	between	between	ADP
ajfa-13282	74	20	majority	majority	NOUN
ajfa-13282	74	21	and	and	CCONJ
ajfa-13282	74	22	minority	minority	NOUN
ajfa-13282	74	23	shareholders	shareholder	NOUN
ajfa-13282	74	24	(	(	PUNCT
ajfa-13282	74	25	claessens	claessen	NOUN
ajfa-13282	74	26	&	&	CCONJ
ajfa-13282	74	27	fan	fan	PROPN
ajfa-13282	74	28	,	,	PUNCT
ajfa-13282	74	29	2002	2002	NUM
ajfa-13282	74	30	;	;	PUNCT
ajfa-13282	74	31	fan	fan	PROPN
ajfa-13282	74	32	&	&	CCONJ
ajfa-13282	74	33	wong	wong	PROPN
ajfa-13282	74	34	,	,	PUNCT
ajfa-13282	74	35	2002	2002	NUM
ajfa-13282	74	36	)	)	PUNCT
ajfa-13282	74	37	.	.	PUNCT
ajfa-13282	75	1	company	company	NOUN
ajfa-13282	75	2	managers	manager	NOUN
ajfa-13282	75	3	may	may	AUX
ajfa-13282	75	4	make	make	VERB
ajfa-13282	75	5	decisions	decision	NOUN
ajfa-13282	75	6	to	to	PART
ajfa-13282	75	7	serve	serve	VERB
ajfa-13282	75	8	their	their	PRON
ajfa-13282	75	9	interests	interest	NOUN
ajfa-13282	75	10	instead	instead	ADV
ajfa-13282	75	11	of	of	ADP
ajfa-13282	75	12	those	those	PRON
ajfa-13282	75	13	of	of	ADP
ajfa-13282	75	14	owners	owner	NOUN
ajfa-13282	75	15	(	(	PUNCT
ajfa-13282	75	16	arnold	arnold	PROPN
ajfa-13282	75	17	&	&	CCONJ
ajfa-13282	75	18	de	de	PROPN
ajfa-13282	75	19	lange	lange	PROPN
ajfa-13282	75	20	,	,	PUNCT
ajfa-13282	75	21	2004	2004	NUM
ajfa-13282	75	22	)	)	PUNCT
ajfa-13282	75	23	.	.	PUNCT
ajfa-13282	76	1	for	for	ADP
ajfa-13282	76	2	example	example	NOUN
ajfa-13282	76	3	,	,	PUNCT
ajfa-13282	76	4	the	the	DET
ajfa-13282	76	5	enron	enron	PROPN
ajfa-13282	76	6	financial	financial	ADJ
ajfa-13282	76	7	scandal	scandal	NOUN
ajfa-13282	76	8	was	be	AUX
ajfa-13282	76	9	a	a	DET
ajfa-13282	76	10	result	result	NOUN
ajfa-13282	76	11	of	of	ADP
ajfa-13282	76	12	managers	manager	NOUN
ajfa-13282	76	13	’	’	PART
ajfa-13282	76	14	intentions	intention	NOUN
ajfa-13282	76	15	to	to	PART
ajfa-13282	76	16	increase	increase	VERB
ajfa-13282	76	17	their	their	PRON
ajfa-13282	76	18	benefits	benefit	NOUN
ajfa-13282	76	19	at	at	ADP
ajfa-13282	76	20	the	the	DET
ajfa-13282	76	21	cost	cost	NOUN
ajfa-13282	76	22	of	of	ADP
ajfa-13282	76	23	other	other	ADJ
ajfa-13282	76	24	stakeholders	stakeholder	NOUN
ajfa-13282	76	25	(	(	PUNCT
ajfa-13282	76	26	arnold	arnold	PROPN
ajfa-13282	76	27	&	&	CCONJ
ajfa-13282	76	28	de	de	PROPN
ajfa-13282	76	29	lange	lange	PROPN
ajfa-13282	76	30	,	,	PUNCT
ajfa-13282	76	31	2004	2004	NUM
ajfa-13282	76	32	)	)	PUNCT
ajfa-13282	76	33	.	.	PUNCT
ajfa-13282	77	1	in	in	ADP
ajfa-13282	77	2	fact	fact	NOUN
ajfa-13282	77	3	,	,	PUNCT
ajfa-13282	77	4	the	the	DET
ajfa-13282	77	5	flexibility	flexibility	NOUN
ajfa-13282	77	6	of	of	ADP
ajfa-13282	77	7	accounting	accounting	NOUN
ajfa-13282	77	8	standards	standard	NOUN
ajfa-13282	77	9	and	and	CCONJ
ajfa-13282	77	10	discretionary	discretionary	ADJ
ajfa-13282	77	11	expenditures	expenditure	NOUN
ajfa-13282	77	12	provides	provide	VERB
ajfa-13282	77	13	managers	manager	NOUN
ajfa-13282	77	14	with	with	ADP
ajfa-13282	77	15	the	the	DET
ajfa-13282	77	16	opportunity	opportunity	NOUN
ajfa-13282	77	17	to	to	PART
ajfa-13282	77	18	manage	manage	VERB
ajfa-13282	77	19	earnings	earning	NOUN
ajfa-13282	77	20	(	(	PUNCT
ajfa-13282	77	21	dechow	dechow	PROPN
ajfa-13282	77	22	&	&	CCONJ
ajfa-13282	77	23	skinner	skinner	NOUN
ajfa-13282	77	24	,	,	PUNCT
ajfa-13282	77	25	2000	2000	NUM
ajfa-13282	77	26	)	)	PUNCT
ajfa-13282	77	27	.	.	PUNCT
ajfa-13282	78	1	as	as	ADP
ajfa-13282	78	2	a	a	DET
ajfa-13282	78	3	result	result	NOUN
ajfa-13282	78	4	,	,	PUNCT
ajfa-13282	78	5	managers	manager	NOUN
ajfa-13282	78	6	tend	tend	VERB
ajfa-13282	78	7	to	to	PART
ajfa-13282	78	8	affect	affect	VERB
ajfa-13282	78	9	reported	report	VERB
ajfa-13282	78	10	earnings	earning	NOUN
ajfa-13282	78	11	that	that	PRON
ajfa-13282	78	12	ultimately	ultimately	ADV
ajfa-13282	78	13	help	help	VERB
ajfa-13282	78	14	them	they	PRON
ajfa-13282	78	15	to	to	PART
ajfa-13282	78	16	direct	direct	VERB
ajfa-13282	78	17	financial	financial	ADJ
ajfa-13282	78	18	reporting	reporting	NOUN
ajfa-13282	78	19	in	in	ADP
ajfa-13282	78	20	such	such	DET
ajfa-13282	78	21	a	a	DET
ajfa-13282	78	22	way	way	NOUN
ajfa-13282	78	23	that	that	PRON
ajfa-13282	78	24	they	they	PRON
ajfa-13282	78	25	reflect	reflect	VERB
ajfa-13282	78	26	their	their	PRON
ajfa-13282	78	27	targets	target	NOUN
ajfa-13282	78	28	instead	instead	ADV
ajfa-13282	78	29	of	of	ADP
ajfa-13282	78	30	shareholders	shareholder	NOUN
ajfa-13282	78	31	’	'	PUNCT
ajfa-13282	78	32	targets	target	NOUN
ajfa-13282	78	33	.	.	PUNCT
ajfa-13282	79	1	such	such	ADJ
ajfa-13282	79	2	opportunistic	opportunistic	ADJ
ajfa-13282	79	3	behaviour	behaviour	NOUN
ajfa-13282	79	4	provides	provide	VERB
ajfa-13282	79	5	a	a	DET
ajfa-13282	79	6	basis	basis	NOUN
ajfa-13282	79	7	for	for	SCONJ
ajfa-13282	79	8	numerous	numerous	ADJ
ajfa-13282	79	9	studies	study	NOUN
ajfa-13282	79	10	to	to	PART
ajfa-13282	79	11	use	use	VERB
ajfa-13282	79	12	agency	agency	NOUN
ajfa-13282	79	13	theory	theory	NOUN
ajfa-13282	79	14	as	as	ADP
ajfa-13282	79	15	the	the	DET
ajfa-13282	79	16	underpinning	underpinning	ADJ
ajfa-13282	79	17	concept	concept	NOUN
ajfa-13282	79	18	in	in	ADP
ajfa-13282	79	19	the	the	DET
ajfa-13282	79	20	investigation	investigation	NOUN
ajfa-13282	79	21	of	of	ADP
ajfa-13282	79	22	earnings	earning	NOUN
ajfa-13282	79	23	management	management	NOUN
ajfa-13282	79	24	(	(	PUNCT
ajfa-13282	79	25	alexander	alexander	NOUN
ajfa-13282	79	26	,	,	PUNCT
ajfa-13282	79	27	2010	2010	NUM
ajfa-13282	79	28	)	)	PUNCT
ajfa-13282	79	29	.	.	PUNCT
ajfa-13282	80	1	despite	despite	SCONJ
ajfa-13282	80	2	the	the	DET
ajfa-13282	80	3	general	general	ADJ
ajfa-13282	80	4	acceptability	acceptability	NOUN
ajfa-13282	80	5	of	of	ADP
ajfa-13282	80	6	the	the	DET
ajfa-13282	80	7	agency	agency	NOUN
ajfa-13282	80	8	theory	theory	NOUN
ajfa-13282	80	9	,	,	PUNCT
ajfa-13282	80	10	this	this	DET
ajfa-13282	80	11	theory	theory	NOUN
ajfa-13282	80	12	fails	fail	VERB
ajfa-13282	80	13	to	to	PART
ajfa-13282	80	14	explain	explain	VERB
ajfa-13282	80	15	its	its	PRON
ajfa-13282	80	16	relationship	relationship	NOUN
ajfa-13282	80	17	with	with	ADP
ajfa-13282	80	18	the	the	DET
ajfa-13282	80	19	accounting	accounting	NOUN
ajfa-13282	80	20	concepts	concept	NOUN
ajfa-13282	80	21	.	.	PUNCT
ajfa-13282	81	1	walker	walker	PROPN
ajfa-13282	81	2	(	(	PUNCT
ajfa-13282	81	3	2013	2013	NUM
ajfa-13282	81	4	)	)	PUNCT
ajfa-13282	81	5	stated	state	VERB
ajfa-13282	81	6	that	that	SCONJ
ajfa-13282	81	7	the	the	DET
ajfa-13282	81	8	agency	agency	NOUN
ajfa-13282	81	9	theory	theory	NOUN
ajfa-13282	81	10	does	do	AUX
ajfa-13282	81	11	not	not	PART
ajfa-13282	81	12	explain	explain	VERB
ajfa-13282	81	13	how	how	SCONJ
ajfa-13282	81	14	accounting	accounting	NOUN
ajfa-13282	81	15	concept	concept	NOUN
ajfa-13282	81	16	alternatives	alternative	NOUN
ajfa-13282	81	17	or	or	CCONJ
ajfa-13282	81	18	shareholder	shareholder	NOUN
ajfa-13282	81	19	funds	fund	NOUN
ajfa-13282	81	20	can	can	AUX
ajfa-13282	81	21	be	be	AUX
ajfa-13282	81	22	useful	useful	ADJ
ajfa-13282	81	23	for	for	ADP
ajfa-13282	81	24	contracting	contracting	NOUN
ajfa-13282	81	25	purposes	purpose	NOUN
ajfa-13282	81	26	.	.	PUNCT
ajfa-13282	82	1	4	4	X
ajfa-13282	82	2	.	.	X
ajfa-13282	82	3	literature	literature	NOUN
ajfa-13282	82	4	review	review	NOUN
ajfa-13282	82	5	of	of	ADP
ajfa-13282	82	6	real	real	ADJ
ajfa-13282	82	7	earnings	earning	NOUN
ajfa-13282	82	8	management	management	NOUN
ajfa-13282	82	9	4.1	4.1	NUM
ajfa-13282	82	10	definitions	definition	NOUN
ajfa-13282	82	11	of	of	ADP
ajfa-13282	82	12	real	real	ADJ
ajfa-13282	82	13	earnings	earning	NOUN
ajfa-13282	82	14	management	management	NOUN
ajfa-13282	82	15	several	several	ADJ
ajfa-13282	82	16	definitions	definition	NOUN
ajfa-13282	82	17	of	of	ADP
ajfa-13282	82	18	rem	rem	X
ajfa-13282	82	19	exist	exist	VERB
ajfa-13282	82	20	.	.	PUNCT
ajfa-13282	83	1	schipper	schipper	NOUN
ajfa-13282	83	2	(	(	PUNCT
ajfa-13282	83	3	1989	1989	NUM
ajfa-13282	83	4	)	)	PUNCT
ajfa-13282	83	5	defined	define	VERB
ajfa-13282	83	6	rem	rem	PUNCT
ajfa-13282	83	7	as	as	ADP
ajfa-13282	83	8	an	an	DET
ajfa-13282	83	9	alternative	alternative	ADJ
ajfa-13282	83	10	type	type	NOUN
ajfa-13282	83	11	of	of	ADP
ajfa-13282	83	12	earnings	earning	NOUN
ajfa-13282	83	13	management	management	NOUN
ajfa-13282	83	14	that	that	PRON
ajfa-13282	83	15	can	can	AUX
ajfa-13282	83	16	be	be	AUX
ajfa-13282	83	17	achieved	achieve	VERB
ajfa-13282	83	18	by	by	ADP
ajfa-13282	83	19	changing	change	VERB
ajfa-13282	83	20	the	the	DET
ajfa-13282	83	21	timing	timing	NOUN
ajfa-13282	83	22	of	of	ADP
ajfa-13282	83	23	spending	spending	NOUN
ajfa-13282	83	24	in	in	ADP
ajfa-13282	83	25	investing	investing	NOUN
ajfa-13282	83	26	or	or	CCONJ
ajfa-13282	83	27	financing	financing	NOUN
ajfa-13282	83	28	operations	operation	NOUN
ajfa-13282	83	29	with	with	ADP
ajfa-13282	83	30	the	the	DET
ajfa-13282	83	31	intention	intention	NOUN
ajfa-13282	83	32	to	to	PART
ajfa-13282	83	33	manipulate	manipulate	VERB
ajfa-13282	83	34	the	the	DET
ajfa-13282	83	35	reported	report	VERB
ajfa-13282	83	36	earnings	earning	NOUN
ajfa-13282	83	37	.	.	PUNCT
ajfa-13282	84	1	roychowdhury	roychowdhury	NOUN
ajfa-13282	84	2	(	(	PUNCT
ajfa-13282	84	3	2006	2006	NUM
ajfa-13282	84	4	)	)	PUNCT
ajfa-13282	84	5	defined	define	VERB
ajfa-13282	84	6	rem	rem	PUNCT
ajfa-13282	84	7	as	as	ADP
ajfa-13282	84	8	“	"	PUNCT
ajfa-13282	84	9	departures	departure	NOUN
ajfa-13282	84	10	from	from	ADP
ajfa-13282	84	11	normal	normal	ADJ
ajfa-13282	84	12	operational	operational	ADJ
ajfa-13282	84	13	practices	practice	NOUN
ajfa-13282	84	14	,	,	PUNCT
ajfa-13282	84	15	motivated	motivate	VERB
ajfa-13282	84	16	by	by	ADP
ajfa-13282	84	17	managers	manager	NOUN
ajfa-13282	84	18	’	’	PART
ajfa-13282	84	19	desire	desire	NOUN
ajfa-13282	84	20	to	to	PART
ajfa-13282	84	21	mislead	mislead	VERB
ajfa-13282	84	22	at	at	ADP
ajfa-13282	84	23	least	least	ADJ
ajfa-13282	84	24	some	some	PRON
ajfa-13282	84	25	stakeholders	stakeholder	NOUN
ajfa-13282	84	26	into	into	ADP
ajfa-13282	84	27	believing	believe	VERB
ajfa-13282	84	28	certain	certain	ADJ
ajfa-13282	84	29	financial	financial	ADJ
ajfa-13282	84	30	reporting	reporting	NOUN
ajfa-13282	84	31	goals	goal	NOUN
ajfa-13282	84	32	have	have	AUX
ajfa-13282	84	33	been	be	AUX
ajfa-13282	84	34	met	meet	VERB
ajfa-13282	84	35	in	in	ADP
ajfa-13282	84	36	the	the	DET
ajfa-13282	84	37	normal	normal	ADJ
ajfa-13282	84	38	course	course	NOUN
ajfa-13282	84	39	of	of	ADP
ajfa-13282	84	40	operations	operation	NOUN
ajfa-13282	84	41	.	.	PUNCT
ajfa-13282	85	1	these	these	DET
ajfa-13282	85	2	departures	departure	NOUN
ajfa-13282	85	3	do	do	AUX
ajfa-13282	85	4	not	not	PART
ajfa-13282	85	5	necessarily	necessarily	ADV
ajfa-13282	85	6	contribute	contribute	VERB
ajfa-13282	85	7	to	to	ADP
ajfa-13282	85	8	firm	firm	ADJ
ajfa-13282	85	9	value	value	NOUN
ajfa-13282	85	10	even	even	ADV
ajfa-13282	85	11	though	though	SCONJ
ajfa-13282	85	12	they	they	PRON
ajfa-13282	85	13	enable	enable	VERB
ajfa-13282	85	14	managers	manager	NOUN
ajfa-13282	85	15	to	to	PART
ajfa-13282	85	16	meet	meet	VERB
ajfa-13282	85	17	reporting	reporting	NOUN
ajfa-13282	85	18	goals	goal	NOUN
ajfa-13282	85	19	”	"	PUNCT
ajfa-13282	85	20	(	(	PUNCT
ajfa-13282	85	21	p.	p.	NOUN
ajfa-13282	85	22	337	337	NUM
ajfa-13282	85	23	)	)	PUNCT
ajfa-13282	85	24	.	.	PUNCT
ajfa-13282	86	1	according	accord	VERB
ajfa-13282	86	2	to	to	ADP
ajfa-13282	86	3	gunny	gunny	PROPN
ajfa-13282	86	4	(	(	PUNCT
ajfa-13282	86	5	2010	2010	NUM
ajfa-13282	86	6	)	)	PUNCT
ajfa-13282	86	7	,	,	PUNCT
ajfa-13282	86	8	rem	rem	X
ajfa-13282	86	9	refers	refer	VERB
ajfa-13282	86	10	to	to	ADP
ajfa-13282	86	11	managing	manage	VERB
ajfa-13282	86	12	the	the	DET
ajfa-13282	86	13	normal	normal	ADJ
ajfa-13282	86	14	operating	operating	NOUN
ajfa-13282	86	15	activities	activity	NOUN
ajfa-13282	86	16	of	of	ADP
ajfa-13282	86	17	companies	company	NOUN
ajfa-13282	86	18	to	to	PART
ajfa-13282	86	19	adjust	adjust	VERB
ajfa-13282	86	20	earnings	earning	NOUN
ajfa-13282	86	21	according	accord	VERB
ajfa-13282	86	22	to	to	ADP
ajfa-13282	86	23	managers	manager	NOUN
ajfa-13282	86	24	’	'	PUNCT
ajfa-13282	86	25	targets	target	NOUN
ajfa-13282	86	26	.	.	PUNCT
ajfa-13282	87	1	in	in	ADP
ajfa-13282	87	2	contrast	contrast	NOUN
ajfa-13282	87	3	,	,	PUNCT
ajfa-13282	87	4	aem	aem	PROPN
ajfa-13282	87	5	is	be	AUX
ajfa-13282	87	6	achieved	achieve	VERB
ajfa-13282	87	7	by	by	ADP
ajfa-13282	87	8	using	use	VERB
ajfa-13282	87	9	different	different	ADJ
ajfa-13282	87	10	accounting	accounting	NOUN
ajfa-13282	87	11	standards	standard	NOUN
ajfa-13282	87	12	and	and	CCONJ
ajfa-13282	87	13	policies	policy	NOUN
ajfa-13282	87	14	to	to	PART
ajfa-13282	87	15	represent	represent	VERB
ajfa-13282	87	16	operating	operating	NOUN
ajfa-13282	87	17	activities	activity	NOUN
ajfa-13282	87	18	.	.	PUNCT
ajfa-13282	88	1	lastly	lastly	ADV
ajfa-13282	88	2	,	,	PUNCT
ajfa-13282	88	3	xu	xu	PROPN
ajfa-13282	88	4	et	et	PROPN
ajfa-13282	88	5	al	al	PROPN
ajfa-13282	88	6	.	.	PROPN
ajfa-13282	88	7	(	(	PUNCT
ajfa-13282	88	8	2007	2007	NUM
ajfa-13282	88	9	)	)	PUNCT
ajfa-13282	88	10	provided	provide	VERB
ajfa-13282	88	11	a	a	DET
ajfa-13282	88	12	concise	concise	ADJ
ajfa-13282	88	13	definition	definition	NOUN
ajfa-13282	88	14	saying	say	VERB
ajfa-13282	88	15	that	that	SCONJ
ajfa-13282	88	16	rem	rem	PRON
ajfa-13282	88	17	was	be	AUX
ajfa-13282	88	18	a	a	DET
ajfa-13282	88	19	deviation	deviation	NOUN
ajfa-13282	88	20	from	from	ADP
ajfa-13282	88	21	normal	normal	ADJ
ajfa-13282	88	22	operational	operational	ADJ
ajfa-13282	88	23	activities	activity	NOUN
ajfa-13282	88	24	to	to	PART
ajfa-13282	88	25	affect	affect	VERB
ajfa-13282	88	26	reported	report	VERB
ajfa-13282	88	27	earnings	earning	NOUN
ajfa-13282	88	28	.	.	PUNCT
ajfa-13282	89	1	4.2	4.2	NUM
ajfa-13282	89	2	.	.	PUNCT
ajfa-13282	90	1	real	real	ADJ
ajfa-13282	90	2	earnings	earning	NOUN
ajfa-13282	90	3	management	management	NOUN
ajfa-13282	90	4	techniques	technique	NOUN
ajfa-13282	90	5	and	and	CCONJ
ajfa-13282	90	6	measurement	measurement	NOUN
ajfa-13282	90	7	prior	prior	ADJ
ajfa-13282	90	8	studies	study	NOUN
ajfa-13282	90	9	have	have	AUX
ajfa-13282	90	10	classified	classify	VERB
ajfa-13282	90	11	rem	rem	PUNCT
ajfa-13282	90	12	practices	practice	NOUN
ajfa-13282	90	13	through	through	ADP
ajfa-13282	90	14	three	three	NUM
ajfa-13282	90	15	categories	category	NOUN
ajfa-13282	90	16	of	of	ADP
ajfa-13282	90	17	activities	activity	NOUN
ajfa-13282	90	18	:	:	PUNCT
ajfa-13282	90	19	1	1	X
ajfa-13282	90	20	)	)	PUNCT
ajfa-13282	90	21	operating	operating	NOUN
ajfa-13282	90	22	activities	activity	NOUN
ajfa-13282	90	23	decisions	decision	NOUN
ajfa-13282	90	24	,	,	PUNCT
ajfa-13282	90	25	2	2	X
ajfa-13282	90	26	)	)	PUNCT
ajfa-13282	90	27	investment	investment	NOUN
ajfa-13282	90	28	decisions	decision	NOUN
ajfa-13282	90	29	,	,	PUNCT
ajfa-13282	90	30	and	and	CCONJ
ajfa-13282	90	31	3	3	X
ajfa-13282	90	32	)	)	PUNCT
ajfa-13282	90	33	financing	financing	NOUN
ajfa-13282	90	34	decisions	decision	NOUN
ajfa-13282	90	35	asian	asian	ADJ
ajfa-13282	90	36	journal	journal	NOUN
ajfa-13282	90	37	of	of	ADP
ajfa-13282	90	38	finance	finance	PROPN
ajfa-13282	90	39	&	&	CCONJ
ajfa-13282	90	40	accounting	accounting	PROPN
ajfa-13282	90	41	issn	issn	PROPN
ajfa-13282	90	42	1946	1946	NUM
ajfa-13282	90	43	-	-	PUNCT
ajfa-13282	90	44	052x	052x	NOUN
ajfa-13282	90	45	2018	2018	NUM
ajfa-13282	90	46	,	,	PUNCT
ajfa-13282	90	47	vol	vol	NOUN
ajfa-13282	90	48	.	.	PROPN
ajfa-13282	91	1	10	10	NUM
ajfa-13282	91	2	,	,	PUNCT
ajfa-13282	91	3	no	no	INTJ
ajfa-13282	91	4	.	.	NOUN
ajfa-13282	91	5	1	1	NUM
ajfa-13282	91	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	91	7	445	445	NUM
ajfa-13282	91	8	(	(	PUNCT
ajfa-13282	91	9	roychowdhury	roychowdhury	NOUN
ajfa-13282	91	10	,	,	PUNCT
ajfa-13282	91	11	2006	2006	NUM
ajfa-13282	91	12	;	;	PUNCT
ajfa-13282	91	13	sellami	sellami	NOUN
ajfa-13282	91	14	,	,	PUNCT
ajfa-13282	91	15	2015	2015	NUM
ajfa-13282	91	16	;	;	PUNCT
ajfa-13282	91	17	xu	xu	PROPN
ajfa-13282	91	18	et	et	PROPN
ajfa-13282	92	1	al	al	PROPN
ajfa-13282	92	2	.	.	PROPN
ajfa-13282	92	3	,	,	PUNCT
ajfa-13282	92	4	2007	2007	NUM
ajfa-13282	92	5	)	)	PUNCT
ajfa-13282	92	6	.	.	PUNCT
ajfa-13282	93	1	the	the	DET
ajfa-13282	93	2	manipulation	manipulation	NOUN
ajfa-13282	93	3	of	of	ADP
ajfa-13282	93	4	operating	operating	NOUN
ajfa-13282	93	5	activities	activity	NOUN
ajfa-13282	93	6	refers	refer	VERB
ajfa-13282	93	7	to	to	ADP
ajfa-13282	93	8	increasing	increase	VERB
ajfa-13282	93	9	sales	sale	NOUN
ajfa-13282	93	10	,	,	PUNCT
ajfa-13282	93	11	reducing	reduce	VERB
ajfa-13282	93	12	discretionary	discretionary	ADJ
ajfa-13282	93	13	expenses	expense	NOUN
ajfa-13282	93	14	and	and	CCONJ
ajfa-13282	93	15	increasing	increase	VERB
ajfa-13282	93	16	the	the	DET
ajfa-13282	93	17	production	production	NOUN
ajfa-13282	93	18	to	to	PART
ajfa-13282	93	19	avoid	avoid	VERB
ajfa-13282	93	20	reporting	report	VERB
ajfa-13282	93	21	losses	loss	NOUN
ajfa-13282	93	22	or	or	CCONJ
ajfa-13282	93	23	recording	record	VERB
ajfa-13282	93	24	lower	low	ADJ
ajfa-13282	93	25	earnings	earning	NOUN
ajfa-13282	93	26	(	(	PUNCT
ajfa-13282	93	27	roychowdhury	roychowdhury	NOUN
ajfa-13282	93	28	,	,	PUNCT
ajfa-13282	93	29	2006	2006	NUM
ajfa-13282	93	30	)	)	PUNCT
ajfa-13282	93	31	.	.	PUNCT
ajfa-13282	94	1	manipulation	manipulation	NOUN
ajfa-13282	94	2	through	through	ADP
ajfa-13282	94	3	investment	investment	NOUN
ajfa-13282	94	4	decisions	decision	NOUN
ajfa-13282	94	5	refers	refer	VERB
ajfa-13282	94	6	to	to	ADP
ajfa-13282	94	7	manipulating	manipulate	VERB
ajfa-13282	94	8	earnings	earning	NOUN
ajfa-13282	94	9	through	through	ADP
ajfa-13282	94	10	sales	sale	NOUN
ajfa-13282	94	11	of	of	ADP
ajfa-13282	94	12	long	long	ADJ
ajfa-13282	94	13	-	-	PUNCT
ajfa-13282	94	14	term	term	NOUN
ajfa-13282	94	15	assets	asset	NOUN
ajfa-13282	94	16	and	and	CCONJ
ajfa-13282	94	17	myopic	myopic	ADJ
ajfa-13282	94	18	investments	investment	NOUN
ajfa-13282	94	19	in	in	ADP
ajfa-13282	94	20	research	research	NOUN
ajfa-13282	94	21	and	and	CCONJ
ajfa-13282	94	22	development	development	NOUN
ajfa-13282	94	23	(	(	PUNCT
ajfa-13282	94	24	r&d	r&d	NOUN
ajfa-13282	94	25	)	)	PUNCT
ajfa-13282	94	26	(	(	PUNCT
ajfa-13282	94	27	gunny	gunny	NOUN
ajfa-13282	94	28	,	,	PUNCT
ajfa-13282	94	29	2005	2005	NUM
ajfa-13282	94	30	;	;	PUNCT
ajfa-13282	94	31	herrmann	herrmann	PROPN
ajfa-13282	94	32	,	,	PUNCT
ajfa-13282	94	33	inoue	inoue	PROPN
ajfa-13282	94	34	,	,	PUNCT
ajfa-13282	94	35	&	&	CCONJ
ajfa-13282	94	36	thomas	thomas	PROPN
ajfa-13282	94	37	,	,	PUNCT
ajfa-13282	94	38	2003	2003	NUM
ajfa-13282	94	39	)	)	PUNCT
ajfa-13282	94	40	.	.	PUNCT
ajfa-13282	95	1	managing	manage	VERB
ajfa-13282	95	2	earnings	earning	NOUN
ajfa-13282	95	3	through	through	ADP
ajfa-13282	95	4	financing	financing	NOUN
ajfa-13282	95	5	decisions	decision	NOUN
ajfa-13282	95	6	refers	refer	VERB
ajfa-13282	95	7	to	to	ADP
ajfa-13282	95	8	the	the	DET
ajfa-13282	95	9	process	process	NOUN
ajfa-13282	95	10	of	of	ADP
ajfa-13282	95	11	affecting	affect	VERB
ajfa-13282	95	12	earnings	earning	NOUN
ajfa-13282	95	13	per	per	ADP
ajfa-13282	95	14	shares	share	NOUN
ajfa-13282	95	15	through	through	ADP
ajfa-13282	95	16	stock	stock	NOUN
ajfa-13282	95	17	repurchases	repurchase	NOUN
ajfa-13282	95	18	and	and	CCONJ
ajfa-13282	95	19	stock	stock	NOUN
ajfa-13282	95	20	option	option	NOUN
ajfa-13282	95	21	(	(	PUNCT
ajfa-13282	95	22	burnett	burnett	PROPN
ajfa-13282	95	23	,	,	PUNCT
ajfa-13282	95	24	cripe	cripe	PROPN
ajfa-13282	95	25	,	,	PUNCT
ajfa-13282	95	26	martin	martin	PROPN
ajfa-13282	95	27	,	,	PUNCT
ajfa-13282	95	28	&	&	CCONJ
ajfa-13282	95	29	mcallister	mcallister	PROPN
ajfa-13282	95	30	,	,	PUNCT
ajfa-13282	95	31	2012	2012	NUM
ajfa-13282	95	32	;	;	PUNCT
ajfa-13282	95	33	hribar	hribar	PROPN
ajfa-13282	95	34	,	,	PUNCT
ajfa-13282	95	35	jenkins	jenkins	PROPN
ajfa-13282	95	36	,	,	PUNCT
ajfa-13282	95	37	&	&	CCONJ
ajfa-13282	95	38	johnson	johnson	PROPN
ajfa-13282	95	39	,	,	PUNCT
ajfa-13282	95	40	2006	2006	NUM
ajfa-13282	95	41	)	)	PUNCT
ajfa-13282	95	42	.	.	PUNCT
ajfa-13282	96	1	the	the	DET
ajfa-13282	96	2	following	follow	VERB
ajfa-13282	96	3	is	be	AUX
ajfa-13282	96	4	an	an	DET
ajfa-13282	96	5	explanation	explanation	NOUN
ajfa-13282	96	6	of	of	ADP
ajfa-13282	96	7	each	each	DET
ajfa-13282	96	8	technique	technique	NOUN
ajfa-13282	96	9	and	and	CCONJ
ajfa-13282	96	10	its	its	PRON
ajfa-13282	96	11	measurement	measurement	NOUN
ajfa-13282	96	12	as	as	SCONJ
ajfa-13282	96	13	documented	document	VERB
ajfa-13282	96	14	by	by	ADP
ajfa-13282	96	15	previous	previous	ADJ
ajfa-13282	96	16	researchers	researcher	NOUN
ajfa-13282	96	17	.	.	PUNCT
ajfa-13282	97	1	4.2.1	4.2.1	NOUN
ajfa-13282	97	2	.	.	PUNCT
ajfa-13282	98	1	sales	sale	NOUN
ajfa-13282	98	2	manipulation	manipulation	NOUN
ajfa-13282	98	3	sale	sale	NOUN
ajfa-13282	98	4	activities	activity	NOUN
ajfa-13282	98	5	manipulation	manipulation	NOUN
ajfa-13282	98	6	refers	refer	VERB
ajfa-13282	98	7	to	to	ADP
ajfa-13282	98	8	the	the	DET
ajfa-13282	98	9	decisions	decision	NOUN
ajfa-13282	98	10	of	of	ADP
ajfa-13282	98	11	managers	manager	NOUN
ajfa-13282	98	12	to	to	PART
ajfa-13282	98	13	temporarily	temporarily	ADV
ajfa-13282	98	14	boost	boost	VERB
ajfa-13282	98	15	sales	sale	NOUN
ajfa-13282	98	16	by	by	ADP
ajfa-13282	98	17	offering	offer	VERB
ajfa-13282	98	18	easier	easy	ADJ
ajfa-13282	98	19	credit	credit	NOUN
ajfa-13282	98	20	terms	term	NOUN
ajfa-13282	98	21	or	or	CCONJ
ajfa-13282	98	22	higher	high	ADJ
ajfa-13282	98	23	discounts	discount	NOUN
ajfa-13282	98	24	on	on	ADP
ajfa-13282	98	25	sales	sale	NOUN
ajfa-13282	98	26	prices	price	NOUN
ajfa-13282	98	27	(	(	PUNCT
ajfa-13282	98	28	roychowdhury	roychowdhury	NOUN
ajfa-13282	98	29	,	,	PUNCT
ajfa-13282	98	30	2006	2006	NUM
ajfa-13282	98	31	)	)	PUNCT
ajfa-13282	98	32	.	.	PUNCT
ajfa-13282	99	1	manipulating	manipulate	VERB
ajfa-13282	99	2	earnings	earning	NOUN
ajfa-13282	99	3	through	through	ADP
ajfa-13282	99	4	this	this	DET
ajfa-13282	99	5	method	method	NOUN
ajfa-13282	99	6	will	will	AUX
ajfa-13282	99	7	temporarily	temporarily	ADV
ajfa-13282	99	8	boost	boost	VERB
ajfa-13282	99	9	sale	sale	NOUN
ajfa-13282	99	10	volumes	volume	NOUN
ajfa-13282	99	11	,	,	PUNCT
ajfa-13282	99	12	which	which	PRON
ajfa-13282	99	13	leads	lead	VERB
ajfa-13282	99	14	to	to	ADP
ajfa-13282	99	15	higher	high	ADJ
ajfa-13282	99	16	earnings	earning	NOUN
ajfa-13282	99	17	and	and	CCONJ
ajfa-13282	99	18	a	a	DET
ajfa-13282	99	19	lower	low	ADJ
ajfa-13282	99	20	current	current	ADJ
ajfa-13282	99	21	period	period	NOUN
ajfa-13282	99	22	cash	cash	NOUN
ajfa-13282	99	23	flow	flow	NOUN
ajfa-13282	99	24	due	due	ADJ
ajfa-13282	99	25	to	to	ADP
ajfa-13282	99	26	surplus	surplus	NOUN
ajfa-13282	99	27	in	in	ADP
ajfa-13282	99	28	sales	sale	NOUN
ajfa-13282	99	29	(	(	PUNCT
ajfa-13282	99	30	roychowdhury	roychowdhury	NOUN
ajfa-13282	99	31	,	,	PUNCT
ajfa-13282	99	32	2006	2006	NUM
ajfa-13282	99	33	;	;	PUNCT
ajfa-13282	99	34	sun	sun	NOUN
ajfa-13282	99	35	,	,	PUNCT
ajfa-13282	99	36	lan	lan	PROPN
ajfa-13282	99	37	,	,	PUNCT
ajfa-13282	99	38	&	&	CCONJ
ajfa-13282	99	39	liu	liu	PROPN
ajfa-13282	99	40	,	,	PUNCT
ajfa-13282	99	41	2014	2014	NUM
ajfa-13282	99	42	)	)	PUNCT
ajfa-13282	99	43	.	.	PUNCT
ajfa-13282	100	1	roychowdhury	roychowdhury	NOUN
ajfa-13282	100	2	(	(	PUNCT
ajfa-13282	100	3	2006	2006	NUM
ajfa-13282	100	4	)	)	PUNCT
ajfa-13282	100	5	developed	develop	VERB
ajfa-13282	100	6	the	the	DET
ajfa-13282	100	7	following	following	ADJ
ajfa-13282	100	8	model	model	NOUN
ajfa-13282	100	9	to	to	PART
ajfa-13282	100	10	measure	measure	VERB
ajfa-13282	100	11	abnormal	abnormal	ADJ
ajfa-13282	100	12	cash	cash	NOUN
ajfa-13282	100	13	flow	flow	NOUN
ajfa-13282	100	14	from	from	ADP
ajfa-13282	100	15	operations	operation	NOUN
ajfa-13282	100	16	(	(	PUNCT
ajfa-13282	100	17	a	a	DET
ajfa-13282	100	18	proxy	proxy	NOUN
ajfa-13282	100	19	for	for	ADP
ajfa-13282	100	20	sales	sale	NOUN
ajfa-13282	100	21	manipulation	manipulation	NOUN
ajfa-13282	100	22	)	)	PUNCT
ajfa-13282	100	23	for	for	ADP
ajfa-13282	100	24	each	each	DET
ajfa-13282	100	25	year	year	NOUN
ajfa-13282	100	26	and	and	CCONJ
ajfa-13282	100	27	industry	industry	NOUN
ajfa-13282	100	28	that	that	PRON
ajfa-13282	100	29	has	have	AUX
ajfa-13282	100	30	been	be	AUX
ajfa-13282	100	31	widely	widely	ADV
ajfa-13282	100	32	used	use	VERB
ajfa-13282	100	33	in	in	ADP
ajfa-13282	100	34	the	the	DET
ajfa-13282	100	35	literature	literature	NOUN
ajfa-13282	100	36	:	:	PUNCT
ajfa-13282	100	37	(	(	PUNCT
ajfa-13282	100	38	1	1	X
ajfa-13282	100	39	)	)	PUNCT
ajfa-13282	100	40	where	where	SCONJ
ajfa-13282	100	41	,	,	PUNCT
ajfa-13282	100	42	is	be	AUX
ajfa-13282	100	43	the	the	DET
ajfa-13282	100	44	cash	cash	NOUN
ajfa-13282	100	45	flows	flow	NOUN
ajfa-13282	100	46	from	from	ADP
ajfa-13282	100	47	operations	operation	NOUN
ajfa-13282	100	48	at	at	ADP
ajfa-13282	100	49	the	the	DET
ajfa-13282	100	50	period	period	NOUN
ajfa-13282	100	51	t	t	NOUN
ajfa-13282	100	52	;	;	PUNCT
ajfa-13282	100	53	is	be	AUX
ajfa-13282	100	54	the	the	DET
ajfa-13282	100	55	total	total	ADJ
ajfa-13282	100	56	assets	asset	NOUN
ajfa-13282	100	57	at	at	ADP
ajfa-13282	100	58	the	the	DET
ajfa-13282	100	59	end	end	NOUN
ajfa-13282	100	60	of	of	ADP
ajfa-13282	100	61	the	the	DET
ajfa-13282	100	62	period	period	NOUN
ajfa-13282	100	63	t-1	t-1	PROPN
ajfa-13282	100	64	;	;	PUNCT
ajfa-13282	100	65	is	be	AUX
ajfa-13282	100	66	the	the	DET
ajfa-13282	100	67	annual	annual	ADJ
ajfa-13282	100	68	sale	sale	NOUN
ajfa-13282	100	69	of	of	ADP
ajfa-13282	100	70	the	the	DET
ajfa-13282	100	71	period	period	NOUN
ajfa-13282	100	72	t	t	NOUN
ajfa-13282	100	73	;	;	PUNCT
ajfa-13282	100	74	is	be	AUX
ajfa-13282	100	75	the	the	DET
ajfa-13282	100	76	change	change	NOUN
ajfa-13282	100	77	in	in	ADP
ajfa-13282	100	78	the	the	DET
ajfa-13282	100	79	sales	sale	NOUN
ajfa-13282	100	80	relative	relative	ADJ
ajfa-13282	100	81	to	to	ADP
ajfa-13282	100	82	the	the	DET
ajfa-13282	100	83	prior	prior	ADJ
ajfa-13282	100	84	period	period	NOUN
ajfa-13282	100	85	.	.	PUNCT
ajfa-13282	101	1	4.2.2	4.2.2	NUM
ajfa-13282	101	2	discretionary	discretionary	ADJ
ajfa-13282	101	3	expenditures	expenditure	NOUN
ajfa-13282	101	4	the	the	DET
ajfa-13282	101	5	deviation	deviation	NOUN
ajfa-13282	101	6	of	of	ADP
ajfa-13282	101	7	spending	spend	VERB
ajfa-13282	101	8	discretionary	discretionary	ADJ
ajfa-13282	101	9	expenses	expense	NOUN
ajfa-13282	101	10	from	from	ADP
ajfa-13282	101	11	normal	normal	ADJ
ajfa-13282	101	12	to	to	ADP
ajfa-13282	101	13	abnormal	abnormal	ADJ
ajfa-13282	101	14	activities	activity	NOUN
ajfa-13282	101	15	to	to	ADP
ajfa-13282	101	16	influence	influence	NOUN
ajfa-13282	101	17	reported	report	VERB
ajfa-13282	101	18	earnings	earning	NOUN
ajfa-13282	101	19	is	be	AUX
ajfa-13282	101	20	one	one	NUM
ajfa-13282	101	21	technique	technique	NOUN
ajfa-13282	101	22	used	use	VERB
ajfa-13282	101	23	by	by	ADP
ajfa-13282	101	24	managers	manager	NOUN
ajfa-13282	101	25	in	in	ADP
ajfa-13282	101	26	rem	rem	PROPN
ajfa-13282	101	27	.	.	PROPN
ajfa-13282	102	1	graham	graham	PROPN
ajfa-13282	102	2	et	et	PROPN
ajfa-13282	102	3	al	al	PROPN
ajfa-13282	102	4	.	.	PROPN
ajfa-13282	103	1	(	(	PUNCT
ajfa-13282	103	2	2005	2005	NUM
ajfa-13282	103	3	)	)	PUNCT
ajfa-13282	103	4	showed	show	VERB
ajfa-13282	103	5	that	that	SCONJ
ajfa-13282	103	6	managers	manager	NOUN
ajfa-13282	103	7	could	could	AUX
ajfa-13282	103	8	reduce	reduce	VERB
ajfa-13282	103	9	discretionary	discretionary	ADJ
ajfa-13282	103	10	expenses	expense	NOUN
ajfa-13282	103	11	when	when	SCONJ
ajfa-13282	103	12	they	they	PRON
ajfa-13282	103	13	are	be	AUX
ajfa-13282	103	14	likely	likely	ADJ
ajfa-13282	103	15	to	to	PART
ajfa-13282	103	16	miss	miss	VERB
ajfa-13282	103	17	their	their	PRON
ajfa-13282	103	18	earning	earn	VERB
ajfa-13282	103	19	targets	target	NOUN
ajfa-13282	103	20	.	.	PUNCT
ajfa-13282	104	1	reducing	reduce	VERB
ajfa-13282	104	2	such	such	ADJ
ajfa-13282	104	3	expenses	expense	NOUN
ajfa-13282	104	4	will	will	AUX
ajfa-13282	104	5	increase	increase	VERB
ajfa-13282	104	6	the	the	DET
ajfa-13282	104	7	reported	report	VERB
ajfa-13282	104	8	earnings	earning	NOUN
ajfa-13282	104	9	during	during	ADP
ajfa-13282	104	10	the	the	DET
ajfa-13282	104	11	same	same	ADJ
ajfa-13282	104	12	period	period	NOUN
ajfa-13282	104	13	.	.	PUNCT
ajfa-13282	105	1	empirical	empirical	ADJ
ajfa-13282	105	2	evidence	evidence	NOUN
ajfa-13282	105	3	by	by	ADP
ajfa-13282	105	4	roychowdhury	roychowdhury	NOUN
ajfa-13282	105	5	(	(	PUNCT
ajfa-13282	105	6	2006	2006	NUM
ajfa-13282	105	7	)	)	PUNCT
ajfa-13282	105	8	indicated	indicate	VERB
ajfa-13282	105	9	that	that	SCONJ
ajfa-13282	105	10	managers	manager	NOUN
ajfa-13282	105	11	use	use	VERB
ajfa-13282	105	12	r&d	r&d	NOUN
ajfa-13282	105	13	,	,	PUNCT
ajfa-13282	105	14	selling	selling	NOUN
ajfa-13282	105	15	,	,	PUNCT
ajfa-13282	105	16	general	general	ADJ
ajfa-13282	105	17	,	,	PUNCT
ajfa-13282	105	18	and	and	CCONJ
ajfa-13282	105	19	administrative	administrative	ADJ
ajfa-13282	105	20	(	(	PUNCT
ajfa-13282	105	21	sg&a	sg&a	PROPN
ajfa-13282	105	22	)	)	PUNCT
ajfa-13282	105	23	,	,	PUNCT
ajfa-13282	105	24	and	and	CCONJ
ajfa-13282	105	25	advertising	advertise	VERB
ajfa-13282	105	26	discretionary	discretionary	ADJ
ajfa-13282	105	27	expenses	expense	NOUN
ajfa-13282	105	28	in	in	ADP
ajfa-13282	105	29	manipulating	manipulate	VERB
ajfa-13282	105	30	earnings	earning	NOUN
ajfa-13282	105	31	to	to	PART
ajfa-13282	105	32	avoid	avoid	VERB
ajfa-13282	105	33	recording	recording	NOUN
ajfa-13282	105	34	losses	loss	NOUN
ajfa-13282	105	35	.	.	PUNCT
ajfa-13282	106	1	the	the	DET
ajfa-13282	106	2	researcher	researcher	NOUN
ajfa-13282	106	3	added	add	VERB
ajfa-13282	106	4	that	that	SCONJ
ajfa-13282	106	5	companies	company	NOUN
ajfa-13282	106	6	could	could	AUX
ajfa-13282	106	7	reduce	reduce	VERB
ajfa-13282	106	8	discretionary	discretionary	ADJ
ajfa-13282	106	9	expenses	expense	NOUN
ajfa-13282	106	10	to	to	PART
ajfa-13282	106	11	influence	influence	VERB
ajfa-13282	106	12	real	real	ADJ
ajfa-13282	106	13	earnings	earning	NOUN
ajfa-13282	106	14	when	when	SCONJ
ajfa-13282	106	15	these	these	DET
ajfa-13282	106	16	expenses	expense	NOUN
ajfa-13282	106	17	do	do	AUX
ajfa-13282	106	18	not	not	PART
ajfa-13282	106	19	have	have	VERB
ajfa-13282	106	20	a	a	DET
ajfa-13282	106	21	direct	direct	ADJ
ajfa-13282	106	22	effect	effect	NOUN
ajfa-13282	106	23	on	on	ADP
ajfa-13282	106	24	the	the	DET
ajfa-13282	106	25	immediate	immediate	ADJ
ajfa-13282	106	26	revenues	revenue	NOUN
ajfa-13282	106	27	.	.	PUNCT
ajfa-13282	107	1	roychowdhury	roychowdhury	NOUN
ajfa-13282	107	2	(	(	PUNCT
ajfa-13282	107	3	2006	2006	NUM
ajfa-13282	107	4	)	)	PUNCT
ajfa-13282	107	5	developed	develop	VERB
ajfa-13282	107	6	a	a	DET
ajfa-13282	107	7	model	model	NOUN
ajfa-13282	107	8	to	to	PART
ajfa-13282	107	9	measure	measure	VERB
ajfa-13282	107	10	abnormal	abnormal	ADJ
ajfa-13282	107	11	discretionary	discretionary	ADJ
ajfa-13282	107	12	expenses	expense	NOUN
ajfa-13282	107	13	(	(	PUNCT
ajfa-13282	107	14	disx	disx	NOUN
ajfa-13282	107	15	)	)	PUNCT
ajfa-13282	107	16	for	for	ADP
ajfa-13282	107	17	each	each	DET
ajfa-13282	107	18	year	year	NOUN
ajfa-13282	107	19	and	and	CCONJ
ajfa-13282	107	20	industry	industry	NOUN
ajfa-13282	107	21	which	which	PRON
ajfa-13282	107	22	is	be	AUX
ajfa-13282	107	23	widely	widely	ADV
ajfa-13282	107	24	used	use	VERB
ajfa-13282	107	25	in	in	ADP
ajfa-13282	107	26	the	the	DET
ajfa-13282	107	27	literature	literature	NOUN
ajfa-13282	107	28	and	and	CCONJ
ajfa-13282	107	29	described	describe	VERB
ajfa-13282	107	30	as	as	ADP
ajfa-13282	107	31	follow	follow	NOUN
ajfa-13282	107	32	:	:	PUNCT
ajfa-13282	107	33	asian	asian	ADJ
ajfa-13282	107	34	journal	journal	NOUN
ajfa-13282	107	35	of	of	ADP
ajfa-13282	107	36	finance	finance	PROPN
ajfa-13282	107	37	&	&	CCONJ
ajfa-13282	107	38	accounting	accounting	PROPN
ajfa-13282	107	39	issn	issn	PROPN
ajfa-13282	107	40	1946	1946	NUM
ajfa-13282	107	41	-	-	PUNCT
ajfa-13282	107	42	052x	052x	NOUN
ajfa-13282	107	43	2018	2018	NUM
ajfa-13282	107	44	,	,	PUNCT
ajfa-13282	107	45	vol	vol	NOUN
ajfa-13282	107	46	.	.	PROPN
ajfa-13282	108	1	10	10	NUM
ajfa-13282	108	2	,	,	PUNCT
ajfa-13282	108	3	no	no	INTJ
ajfa-13282	108	4	.	.	NOUN
ajfa-13282	108	5	1	1	NUM
ajfa-13282	108	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	108	7	446	446	NUM
ajfa-13282	108	8	(	(	PUNCT
ajfa-13282	108	9	2	2	NUM
ajfa-13282	108	10	)	)	PUNCT
ajfa-13282	108	11	where	where	SCONJ
ajfa-13282	108	12	,	,	PUNCT
ajfa-13282	108	13	is	be	AUX
ajfa-13282	108	14	the	the	DET
ajfa-13282	108	15	total	total	ADJ
ajfa-13282	108	16	discretionary	discretionary	ADJ
ajfa-13282	108	17	expenditures	expenditure	NOUN
ajfa-13282	108	18	during	during	ADP
ajfa-13282	108	19	the	the	DET
ajfa-13282	108	20	period	period	NOUN
ajfa-13282	108	21	t	t	NOUN
ajfa-13282	108	22	(	(	PUNCT
ajfa-13282	108	23	advertising	advertising	NOUN
ajfa-13282	108	24	,	,	PUNCT
ajfa-13282	108	25	r&d	r&d	NOUN
ajfa-13282	108	26	,	,	PUNCT
ajfa-13282	108	27	&	&	CCONJ
ajfa-13282	108	28	sg&a	sg&a	PROPN
ajfa-13282	108	29	)	)	PUNCT
ajfa-13282	108	30	.	.	PUNCT
ajfa-13282	109	1	4.2.3	4.2.3	X
ajfa-13282	109	2	.	.	PUNCT
ajfa-13282	110	1	overproduction	overproduction	NOUN
ajfa-13282	110	2	overproduction	overproduction	NOUN
ajfa-13282	110	3	refers	refer	VERB
ajfa-13282	110	4	to	to	ADP
ajfa-13282	110	5	increasing	increase	VERB
ajfa-13282	110	6	production	production	NOUN
ajfa-13282	110	7	units	unit	NOUN
ajfa-13282	110	8	to	to	ADP
ajfa-13282	110	9	more	more	ADJ
ajfa-13282	110	10	than	than	ADP
ajfa-13282	110	11	the	the	DET
ajfa-13282	110	12	expected	expect	VERB
ajfa-13282	110	13	market	market	NOUN
ajfa-13282	110	14	demand	demand	NOUN
ajfa-13282	110	15	.	.	PUNCT
ajfa-13282	111	1	prior	prior	ADJ
ajfa-13282	111	2	studies	study	NOUN
ajfa-13282	111	3	have	have	AUX
ajfa-13282	111	4	documented	document	VERB
ajfa-13282	111	5	that	that	SCONJ
ajfa-13282	111	6	managers	manager	NOUN
ajfa-13282	111	7	of	of	ADP
ajfa-13282	111	8	manufacturing	manufacturing	NOUN
ajfa-13282	111	9	companies	company	NOUN
ajfa-13282	111	10	use	use	VERB
ajfa-13282	111	11	overproduction	overproduction	NOUN
ajfa-13282	111	12	as	as	ADP
ajfa-13282	111	13	a	a	DET
ajfa-13282	111	14	technique	technique	NOUN
ajfa-13282	111	15	to	to	PART
ajfa-13282	111	16	manage	manage	VERB
ajfa-13282	111	17	earnings	earning	NOUN
ajfa-13282	111	18	(	(	PUNCT
ajfa-13282	111	19	graham	graham	PROPN
ajfa-13282	111	20	et	et	PROPN
ajfa-13282	111	21	al	al	PROPN
ajfa-13282	111	22	.	.	PROPN
ajfa-13282	111	23	,	,	PUNCT
ajfa-13282	111	24	2005	2005	NUM
ajfa-13282	111	25	;	;	PUNCT
ajfa-13282	111	26	gunny	gunny	NOUN
ajfa-13282	111	27	,	,	PUNCT
ajfa-13282	111	28	2010	2010	NUM
ajfa-13282	111	29	;	;	PUNCT
ajfa-13282	111	30	roychowdhury	roychowdhury	NOUN
ajfa-13282	111	31	,	,	PUNCT
ajfa-13282	111	32	2006	2006	NUM
ajfa-13282	111	33	;	;	PUNCT
ajfa-13282	111	34	tabassum	tabassum	NOUN
ajfa-13282	111	35	,	,	PUNCT
ajfa-13282	111	36	kaleem	kaleem	PROPN
ajfa-13282	111	37	,	,	PUNCT
ajfa-13282	111	38	&	&	CCONJ
ajfa-13282	111	39	nazir	nazir	PROPN
ajfa-13282	111	40	,	,	PUNCT
ajfa-13282	111	41	2014	2014	NUM
ajfa-13282	111	42	)	)	PUNCT
ajfa-13282	111	43	.	.	PUNCT
ajfa-13282	112	1	this	this	DET
ajfa-13282	112	2	technique	technique	NOUN
ajfa-13282	112	3	allows	allow	VERB
ajfa-13282	112	4	managers	manager	NOUN
ajfa-13282	112	5	to	to	PART
ajfa-13282	112	6	spread	spread	VERB
ajfa-13282	112	7	fixed	fix	VERB
ajfa-13282	112	8	production	production	NOUN
ajfa-13282	112	9	overhead	overhead	ADJ
ajfa-13282	112	10	costs	cost	NOUN
ajfa-13282	112	11	on	on	ADP
ajfa-13282	112	12	more	more	ADJ
ajfa-13282	112	13	units	unit	NOUN
ajfa-13282	112	14	of	of	ADP
ajfa-13282	112	15	production	production	NOUN
ajfa-13282	112	16	,	,	PUNCT
ajfa-13282	112	17	which	which	PRON
ajfa-13282	112	18	results	result	VERB
ajfa-13282	112	19	in	in	ADP
ajfa-13282	112	20	decreasing	decrease	VERB
ajfa-13282	112	21	the	the	DET
ajfa-13282	112	22	cost	cost	NOUN
ajfa-13282	112	23	of	of	ADP
ajfa-13282	112	24	goods	good	NOUN
ajfa-13282	112	25	sold	sell	VERB
ajfa-13282	112	26	(	(	PUNCT
ajfa-13282	112	27	roychowdhury	roychowdhury	NOUN
ajfa-13282	112	28	,	,	PUNCT
ajfa-13282	112	29	2006	2006	NUM
ajfa-13282	112	30	)	)	PUNCT
ajfa-13282	112	31	.	.	PUNCT
ajfa-13282	113	1	indeed	indeed	ADV
ajfa-13282	113	2	,	,	PUNCT
ajfa-13282	113	3	such	such	ADJ
ajfa-13282	113	4	reduced	reduced	ADJ
ajfa-13282	113	5	cost	cost	NOUN
ajfa-13282	113	6	of	of	ADP
ajfa-13282	113	7	goods	good	NOUN
ajfa-13282	113	8	sold	sell	VERB
ajfa-13282	113	9	leads	lead	VERB
ajfa-13282	113	10	to	to	ADP
ajfa-13282	113	11	an	an	DET
ajfa-13282	113	12	increase	increase	NOUN
ajfa-13282	113	13	in	in	ADP
ajfa-13282	113	14	profit	profit	NOUN
ajfa-13282	113	15	margins	margin	NOUN
ajfa-13282	113	16	based	base	VERB
ajfa-13282	113	17	on	on	ADP
ajfa-13282	113	18	the	the	DET
ajfa-13282	113	19	assumption	assumption	NOUN
ajfa-13282	113	20	that	that	SCONJ
ajfa-13282	113	21	other	other	ADJ
ajfa-13282	113	22	factors	factor	NOUN
ajfa-13282	113	23	will	will	AUX
ajfa-13282	113	24	remain	remain	VERB
ajfa-13282	113	25	fixed	fix	VERB
ajfa-13282	113	26	.	.	PUNCT
ajfa-13282	114	1	according	accord	VERB
ajfa-13282	114	2	to	to	ADP
ajfa-13282	114	3	manowan	manowan	PROPN
ajfa-13282	114	4	and	and	CCONJ
ajfa-13282	114	5	lin	lin	PROPN
ajfa-13282	114	6	(	(	PUNCT
ajfa-13282	114	7	2013	2013	NUM
ajfa-13282	114	8	)	)	PUNCT
ajfa-13282	114	9	,	,	PUNCT
ajfa-13282	114	10	the	the	DET
ajfa-13282	114	11	use	use	NOUN
ajfa-13282	114	12	of	of	ADP
ajfa-13282	114	13	this	this	DET
ajfa-13282	114	14	technique	technique	NOUN
ajfa-13282	114	15	by	by	ADP
ajfa-13282	114	16	managers	manager	NOUN
ajfa-13282	114	17	makes	make	VERB
ajfa-13282	114	18	detection	detection	NOUN
ajfa-13282	114	19	difficult	difficult	ADJ
ajfa-13282	114	20	for	for	ADP
ajfa-13282	114	21	other	other	ADJ
ajfa-13282	114	22	users	user	NOUN
ajfa-13282	114	23	of	of	ADP
ajfa-13282	114	24	accounting	accounting	NOUN
ajfa-13282	114	25	information	information	NOUN
ajfa-13282	114	26	.	.	PUNCT
ajfa-13282	115	1	in	in	ADP
ajfa-13282	115	2	addition	addition	NOUN
ajfa-13282	115	3	,	,	PUNCT
ajfa-13282	115	4	tabassum	tabassum	VERB
ajfa-13282	115	5	et	et	PROPN
ajfa-13282	115	6	al	al	PROPN
ajfa-13282	115	7	.	.	PROPN
ajfa-13282	115	8	(	(	PUNCT
ajfa-13282	115	9	2014	2014	NUM
ajfa-13282	115	10	)	)	PUNCT
ajfa-13282	115	11	reported	report	VERB
ajfa-13282	115	12	that	that	SCONJ
ajfa-13282	115	13	manufacturing	manufacturing	NOUN
ajfa-13282	115	14	companies	company	NOUN
ajfa-13282	115	15	in	in	ADP
ajfa-13282	115	16	pakistan	pakistan	PROPN
ajfa-13282	115	17	practised	practise	VERB
ajfa-13282	115	18	more	more	ADJ
ajfa-13282	115	19	rem	rem	VERB
ajfa-13282	115	20	through	through	ADP
ajfa-13282	115	21	the	the	DET
ajfa-13282	115	22	overproduction	overproduction	NOUN
ajfa-13282	115	23	technique	technique	NOUN
ajfa-13282	115	24	.	.	PUNCT
ajfa-13282	116	1	however	however	ADV
ajfa-13282	116	2	,	,	PUNCT
ajfa-13282	116	3	as	as	ADP
ajfa-13282	116	4	a	a	DET
ajfa-13282	116	5	consequence	consequence	NOUN
ajfa-13282	116	6	of	of	ADP
ajfa-13282	116	7	such	such	ADJ
ajfa-13282	116	8	practices	practice	NOUN
ajfa-13282	116	9	,	,	PUNCT
ajfa-13282	116	10	these	these	DET
ajfa-13282	116	11	companies	company	NOUN
ajfa-13282	116	12	face	face	VERB
ajfa-13282	116	13	lower	low	ADJ
ajfa-13282	116	14	financial	financial	ADJ
ajfa-13282	116	15	performance	performance	NOUN
ajfa-13282	116	16	in	in	ADP
ajfa-13282	116	17	subsequent	subsequent	ADJ
ajfa-13282	116	18	years	year	NOUN
ajfa-13282	116	19	.	.	PUNCT
ajfa-13282	117	1	roychowdhury	roychowdhury	NOUN
ajfa-13282	117	2	(	(	PUNCT
ajfa-13282	117	3	2006	2006	NUM
ajfa-13282	117	4	)	)	PUNCT
ajfa-13282	117	5	identified	identify	VERB
ajfa-13282	117	6	production	production	NOUN
ajfa-13282	117	7	costs	cost	NOUN
ajfa-13282	117	8	as	as	ADP
ajfa-13282	117	9	the	the	DET
ajfa-13282	117	10	sum	sum	NOUN
ajfa-13282	117	11	of	of	ADP
ajfa-13282	117	12	the	the	DET
ajfa-13282	117	13	cost	cost	NOUN
ajfa-13282	117	14	of	of	ADP
ajfa-13282	117	15	goods	good	NOUN
ajfa-13282	117	16	sold	sell	VERB
ajfa-13282	117	17	and	and	CCONJ
ajfa-13282	117	18	changes	change	NOUN
ajfa-13282	117	19	in	in	ADP
ajfa-13282	117	20	inventory	inventory	NOUN
ajfa-13282	117	21	during	during	ADP
ajfa-13282	117	22	the	the	DET
ajfa-13282	117	23	year	year	NOUN
ajfa-13282	117	24	.	.	PUNCT
ajfa-13282	118	1	he	he	PRON
ajfa-13282	118	2	developed	develop	VERB
ajfa-13282	118	3	the	the	DET
ajfa-13282	118	4	following	following	ADJ
ajfa-13282	118	5	model	model	NOUN
ajfa-13282	118	6	,	,	PUNCT
ajfa-13282	118	7	which	which	PRON
ajfa-13282	118	8	has	have	AUX
ajfa-13282	118	9	been	be	AUX
ajfa-13282	118	10	employed	employ	VERB
ajfa-13282	118	11	in	in	ADP
ajfa-13282	118	12	previous	previous	ADJ
ajfa-13282	118	13	studies	study	NOUN
ajfa-13282	118	14	to	to	PART
ajfa-13282	118	15	detect	detect	VERB
ajfa-13282	118	16	manipulation	manipulation	NOUN
ajfa-13282	118	17	in	in	ADP
ajfa-13282	118	18	production	production	NOUN
ajfa-13282	118	19	costs	cost	NOUN
ajfa-13282	118	20	(	(	PUNCT
ajfa-13282	118	21	a	a	DET
ajfa-13282	118	22	proxy	proxy	NOUN
ajfa-13282	118	23	for	for	ADP
ajfa-13282	118	24	overproduction	overproduction	NOUN
ajfa-13282	118	25	):	):	PUNCT
ajfa-13282	118	26	where	where	SCONJ
ajfa-13282	118	27	,	,	PUNCT
ajfa-13282	118	28	is	be	AUX
ajfa-13282	118	29	the	the	DET
ajfa-13282	118	30	sum	sum	NOUN
ajfa-13282	118	31	of	of	ADP
ajfa-13282	118	32	the	the	DET
ajfa-13282	118	33	cost	cost	NOUN
ajfa-13282	118	34	of	of	ADP
ajfa-13282	118	35	goods	good	NOUN
ajfa-13282	118	36	sold	sell	VERB
ajfa-13282	118	37	and	and	CCONJ
ajfa-13282	118	38	changes	change	NOUN
ajfa-13282	118	39	in	in	ADP
ajfa-13282	118	40	inventory	inventory	NOUN
ajfa-13282	118	41	during	during	ADP
ajfa-13282	118	42	the	the	DET
ajfa-13282	118	43	year	year	NOUN
ajfa-13282	118	44	.	.	PUNCT
ajfa-13282	119	1	4.2.4	4.2.4	X
ajfa-13282	119	2	.	.	PUNCT
ajfa-13282	120	1	selling	sell	VERB
ajfa-13282	120	2	the	the	DET
ajfa-13282	120	3	fixed	fix	VERB
ajfa-13282	120	4	assets	asset	NOUN
ajfa-13282	120	5	selling	sell	VERB
ajfa-13282	120	6	fixed	fix	VERB
ajfa-13282	120	7	assets	asset	NOUN
ajfa-13282	120	8	is	be	AUX
ajfa-13282	120	9	a	a	DET
ajfa-13282	120	10	flexible	flexible	ADJ
ajfa-13282	120	11	technique	technique	NOUN
ajfa-13282	120	12	used	use	VERB
ajfa-13282	120	13	by	by	ADP
ajfa-13282	120	14	managers	manager	NOUN
ajfa-13282	120	15	to	to	PART
ajfa-13282	120	16	enhance	enhance	VERB
ajfa-13282	120	17	reported	report	VERB
ajfa-13282	120	18	earnings	earning	NOUN
ajfa-13282	120	19	when	when	SCONJ
ajfa-13282	120	20	they	they	PRON
ajfa-13282	120	21	realise	realise	VERB
ajfa-13282	120	22	that	that	SCONJ
ajfa-13282	120	23	the	the	DET
ajfa-13282	120	24	targeted	target	VERB
ajfa-13282	120	25	earnings	earning	NOUN
ajfa-13282	120	26	may	may	AUX
ajfa-13282	120	27	not	not	PART
ajfa-13282	120	28	materialise	materialise	VERB
ajfa-13282	120	29	.	.	PUNCT
ajfa-13282	121	1	the	the	DET
ajfa-13282	121	2	literature	literature	NOUN
ajfa-13282	121	3	on	on	ADP
ajfa-13282	121	4	earnings	earning	NOUN
ajfa-13282	121	5	management	management	NOUN
ajfa-13282	121	6	has	have	AUX
ajfa-13282	121	7	shown	show	VERB
ajfa-13282	121	8	that	that	SCONJ
ajfa-13282	121	9	managers	manager	NOUN
ajfa-13282	121	10	might	might	AUX
ajfa-13282	121	11	sell	sell	VERB
ajfa-13282	121	12	fixed	fix	VERB
ajfa-13282	121	13	assets	asset	NOUN
ajfa-13282	121	14	and	and	CCONJ
ajfa-13282	121	15	use	use	VERB
ajfa-13282	121	16	the	the	DET
ajfa-13282	121	17	gains	gain	NOUN
ajfa-13282	121	18	from	from	ADP
ajfa-13282	121	19	such	such	ADJ
ajfa-13282	121	20	selling	selling	NOUN
ajfa-13282	121	21	to	to	PART
ajfa-13282	121	22	avoid	avoid	VERB
ajfa-13282	121	23	reporting	report	VERB
ajfa-13282	121	24	losses	loss	NOUN
ajfa-13282	121	25	or	or	CCONJ
ajfa-13282	121	26	low	low	ADJ
ajfa-13282	121	27	earnings	earning	NOUN
ajfa-13282	121	28	or	or	CCONJ
ajfa-13282	121	29	to	to	PART
ajfa-13282	121	30	avoid	avoid	VERB
ajfa-13282	121	31	debt	debt	NOUN
ajfa-13282	121	32	covenant	covenant	ADJ
ajfa-13282	121	33	violations	violation	NOUN
ajfa-13282	121	34	(	(	PUNCT
ajfa-13282	121	35	bartov	bartov	ADJ
ajfa-13282	121	36	,	,	PUNCT
ajfa-13282	121	37	1993	1993	NUM
ajfa-13282	121	38	)	)	PUNCT
ajfa-13282	121	39	.	.	PUNCT
ajfa-13282	122	1	in	in	ADP
ajfa-13282	122	2	a	a	DET
ajfa-13282	122	3	study	study	NOUN
ajfa-13282	122	4	by	by	ADP
ajfa-13282	122	5	herrmann	herrmann	PROPN
ajfa-13282	122	6	et	et	PROPN
ajfa-13282	122	7	al	al	PROPN
ajfa-13282	122	8	.	.	PROPN
ajfa-13282	122	9	(	(	PUNCT
ajfa-13282	122	10	2003	2003	NUM
ajfa-13282	122	11	)	)	PUNCT
ajfa-13282	122	12	,	,	PUNCT
ajfa-13282	122	13	firms	firm	NOUN
ajfa-13282	122	14	in	in	ADP
ajfa-13282	122	15	japan	japan	PROPN
ajfa-13282	122	16	were	be	AUX
ajfa-13282	122	17	found	find	VERB
ajfa-13282	122	18	to	to	PART
ajfa-13282	122	19	have	have	AUX
ajfa-13282	122	20	managed	manage	VERB
ajfa-13282	122	21	earnings	earning	NOUN
ajfa-13282	122	22	through	through	ADP
ajfa-13282	122	23	selling	sell	VERB
ajfa-13282	122	24	marketable	marketable	ADJ
ajfa-13282	122	25	securities	security	NOUN
ajfa-13282	122	26	or	or	CCONJ
ajfa-13282	122	27	fixed	fix	VERB
ajfa-13282	122	28	assets	asset	NOUN
ajfa-13282	122	29	and	and	CCONJ
ajfa-13282	122	30	using	use	VERB
ajfa-13282	122	31	the	the	DET
ajfa-13282	122	32	gains	gain	NOUN
ajfa-13282	122	33	(	(	PUNCT
ajfa-13282	122	34	or	or	CCONJ
ajfa-13282	122	35	losses	loss	NOUN
ajfa-13282	122	36	)	)	PUNCT
ajfa-13282	122	37	to	to	PART
ajfa-13282	122	38	adjust	adjust	VERB
ajfa-13282	122	39	the	the	DET
ajfa-13282	122	40	actual	actual	ADJ
ajfa-13282	122	41	operating	operate	VERB
ajfa-13282	122	42	income	income	NOUN
ajfa-13282	122	43	to	to	PART
ajfa-13282	122	44	meet	meet	VERB
ajfa-13282	122	45	forecasts	forecast	NOUN
ajfa-13282	122	46	.	.	PUNCT
ajfa-13282	123	1	recently	recently	ADV
ajfa-13282	123	2	,	,	PUNCT
ajfa-13282	123	3	gunny	gunny	NOUN
ajfa-13282	123	4	(	(	PUNCT
ajfa-13282	123	5	2010	2010	NUM
ajfa-13282	123	6	)	)	PUNCT
ajfa-13282	123	7	has	have	AUX
ajfa-13282	123	8	developed	develop	VERB
ajfa-13282	123	9	a	a	DET
ajfa-13282	123	10	model	model	NOUN
ajfa-13282	123	11	for	for	ADP
ajfa-13282	123	12	estimating	estimate	VERB
ajfa-13282	123	13	the	the	DET
ajfa-13282	123	14	abnormal	abnormal	ADJ
ajfa-13282	123	15	gain	gain	NOUN
ajfa-13282	123	16	from	from	ADP
ajfa-13282	123	17	assets	asset	NOUN
ajfa-13282	123	18	sales	sale	NOUN
ajfa-13282	123	19	(	(	PUNCT
ajfa-13282	123	20	gain	gain	NOUN
ajfa-13282	123	21	)	)	PUNCT
ajfa-13282	123	22	based	base	VERB
ajfa-13282	123	23	on	on	ADP
ajfa-13282	123	24	(	(	PUNCT
ajfa-13282	123	25	3	3	NUM
ajfa-13282	123	26	)	)	PUNCT
ajfa-13282	123	27	asian	asian	ADJ
ajfa-13282	123	28	journal	journal	NOUN
ajfa-13282	123	29	of	of	ADP
ajfa-13282	123	30	finance	finance	PROPN
ajfa-13282	123	31	&	&	CCONJ
ajfa-13282	123	32	accounting	accounting	PROPN
ajfa-13282	123	33	issn	issn	PROPN
ajfa-13282	123	34	1946	1946	NUM
ajfa-13282	123	35	-	-	PUNCT
ajfa-13282	123	36	052x	052x	NOUN
ajfa-13282	123	37	2018	2018	NUM
ajfa-13282	123	38	,	,	PUNCT
ajfa-13282	123	39	vol	vol	NOUN
ajfa-13282	123	40	.	.	PROPN
ajfa-13282	123	41	10	10	NUM
ajfa-13282	123	42	,	,	PUNCT
ajfa-13282	123	43	no	no	INTJ
ajfa-13282	123	44	.	.	NOUN
ajfa-13282	123	45	1	1	NUM
ajfa-13282	123	46	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	123	47	447	447	NUM
ajfa-13282	123	48	variables	variable	NOUN
ajfa-13282	123	49	documented	document	VERB
ajfa-13282	123	50	in	in	ADP
ajfa-13282	123	51	the	the	DET
ajfa-13282	123	52	studies	study	NOUN
ajfa-13282	123	53	of	of	ADP
ajfa-13282	123	54	(	(	PUNCT
ajfa-13282	123	55	bartov	bartov	ADJ
ajfa-13282	123	56	,	,	PUNCT
ajfa-13282	123	57	1993	1993	NUM
ajfa-13282	123	58	;	;	PUNCT
ajfa-13282	123	59	herrmann	herrmann	PROPN
ajfa-13282	123	60	et	et	PROPN
ajfa-13282	123	61	al	al	PROPN
ajfa-13282	123	62	.	.	PROPN
ajfa-13282	123	63	,	,	PUNCT
ajfa-13282	123	64	2003	2003	NUM
ajfa-13282	123	65	)	)	PUNCT
ajfa-13282	123	66	,	,	PUNCT
ajfa-13282	123	67	which	which	PRON
ajfa-13282	123	68	is	be	AUX
ajfa-13282	123	69	illustrated	illustrate	VERB
ajfa-13282	123	70	as	as	SCONJ
ajfa-13282	123	71	follows	follow	VERB
ajfa-13282	123	72	:	:	PUNCT
ajfa-13282	123	73	(	(	PUNCT
ajfa-13282	123	74	4	4	X
ajfa-13282	123	75	)	)	PUNCT
ajfa-13282	123	76	where	where	SCONJ
ajfa-13282	123	77	is	be	AUX
ajfa-13282	123	78	the	the	DET
ajfa-13282	123	79	gain	gain	NOUN
ajfa-13282	123	80	from	from	ADP
ajfa-13282	123	81	asset	asset	NOUN
ajfa-13282	123	82	sales	sale	NOUN
ajfa-13282	123	83	during	during	ADP
ajfa-13282	123	84	the	the	DET
ajfa-13282	123	85	period	period	NOUN
ajfa-13282	123	86	t	t	NOUN
ajfa-13282	123	87	;	;	PUNCT
ajfa-13282	123	88	is	be	AUX
ajfa-13282	123	89	the	the	DET
ajfa-13282	123	90	natural	natural	ADJ
ajfa-13282	123	91	logarithm	logarithm	NOUN
ajfa-13282	123	92	of	of	ADP
ajfa-13282	123	93	the	the	DET
ajfa-13282	123	94	market	market	NOUN
ajfa-13282	123	95	value	value	NOUN
ajfa-13282	123	96	;	;	PUNCT
ajfa-13282	123	97	is	be	AUX
ajfa-13282	123	98	tobin	tobin	PROPN
ajfa-13282	123	99	's	's	PART
ajfa-13282	123	100	q	q	NOUN
ajfa-13282	123	101	;	;	PUNCT
ajfa-13282	123	102	is	be	AUX
ajfa-13282	123	103	the	the	DET
ajfa-13282	123	104	internal	internal	ADJ
ajfa-13282	123	105	funds	fund	NOUN
ajfa-13282	123	106	;	;	PUNCT
ajfa-13282	123	107	is	be	AUX
ajfa-13282	123	108	the	the	DET
ajfa-13282	123	109	long	long	ADV
ajfa-13282	123	110	-	-	PUNCT
ajfa-13282	123	111	lived	live	VERB
ajfa-13282	123	112	assets	asset	NOUN
ajfa-13282	123	113	sales	sale	NOUN
ajfa-13282	123	114	;	;	PUNCT
ajfa-13282	123	115	is	be	AUX
ajfa-13282	123	116	the	the	DET
ajfa-13282	123	117	long	long	ADV
ajfa-13282	123	118	-	-	PUNCT
ajfa-13282	123	119	lived	live	VERB
ajfa-13282	123	120	investment	investment	NOUN
ajfa-13282	123	121	sales	sale	NOUN
ajfa-13282	123	122	.	.	PUNCT
ajfa-13282	124	1	4.2.5	4.2.5	X
ajfa-13282	124	2	.	.	PUNCT
ajfa-13282	125	1	stock	stock	NOUN
ajfa-13282	125	2	repurchases	repurchase	VERB
ajfa-13282	125	3	stock	stock	NOUN
ajfa-13282	125	4	repurchases	repurchase	NOUN
ajfa-13282	125	5	are	be	AUX
ajfa-13282	125	6	considered	consider	VERB
ajfa-13282	125	7	one	one	NUM
ajfa-13282	125	8	of	of	ADP
ajfa-13282	125	9	the	the	DET
ajfa-13282	125	10	rem	rem	PUNCT
ajfa-13282	125	11	techniques	technique	NOUN
ajfa-13282	125	12	.	.	PUNCT
ajfa-13282	126	1	previous	previous	ADJ
ajfa-13282	126	2	studies	study	NOUN
ajfa-13282	126	3	have	have	AUX
ajfa-13282	126	4	provided	provide	VERB
ajfa-13282	126	5	evidence	evidence	NOUN
ajfa-13282	126	6	that	that	SCONJ
ajfa-13282	126	7	managers	manager	NOUN
ajfa-13282	126	8	of	of	ADP
ajfa-13282	126	9	companies	company	NOUN
ajfa-13282	126	10	may	may	AUX
ajfa-13282	126	11	engage	engage	VERB
ajfa-13282	126	12	in	in	ADP
ajfa-13282	126	13	the	the	DET
ajfa-13282	126	14	stock	stock	NOUN
ajfa-13282	126	15	repurchases	repurchase	NOUN
ajfa-13282	126	16	to	to	PART
ajfa-13282	126	17	increase	increase	VERB
ajfa-13282	126	18	earnings	earning	NOUN
ajfa-13282	126	19	per	per	ADP
ajfa-13282	126	20	share	share	NOUN
ajfa-13282	126	21	(	(	PUNCT
ajfa-13282	126	22	bens	ben	NOUN
ajfa-13282	126	23	,	,	PUNCT
ajfa-13282	126	24	nagar	nagar	NOUN
ajfa-13282	126	25	,	,	PUNCT
ajfa-13282	126	26	skinner	skinner	PROPN
ajfa-13282	126	27	,	,	PUNCT
ajfa-13282	126	28	&	&	CCONJ
ajfa-13282	126	29	wong	wong	PROPN
ajfa-13282	126	30	,	,	PUNCT
ajfa-13282	126	31	2003	2003	NUM
ajfa-13282	126	32	;	;	PUNCT
ajfa-13282	126	33	hribar	hribar	PROPN
ajfa-13282	126	34	et	et	PROPN
ajfa-13282	126	35	al	al	PROPN
ajfa-13282	126	36	.	.	PROPN
ajfa-13282	126	37	,	,	PUNCT
ajfa-13282	126	38	2006	2006	NUM
ajfa-13282	126	39	)	)	PUNCT
ajfa-13282	126	40	.	.	PUNCT
ajfa-13282	127	1	a	a	DET
ajfa-13282	127	2	study	study	NOUN
ajfa-13282	127	3	by	by	ADP
ajfa-13282	127	4	burnett	burnett	PROPN
ajfa-13282	127	5	et	et	PROPN
ajfa-13282	127	6	al	al	PROPN
ajfa-13282	127	7	.	.	PROPN
ajfa-13282	127	8	(	(	PUNCT
ajfa-13282	127	9	2012	2012	NUM
ajfa-13282	127	10	)	)	PUNCT
ajfa-13282	127	11	provided	provide	VERB
ajfa-13282	127	12	evidence	evidence	NOUN
ajfa-13282	127	13	that	that	SCONJ
ajfa-13282	127	14	companies	company	NOUN
ajfa-13282	127	15	under	under	ADP
ajfa-13282	127	16	the	the	DET
ajfa-13282	127	17	pressure	pressure	NOUN
ajfa-13282	127	18	of	of	ADP
ajfa-13282	127	19	high	high	ADJ
ajfa-13282	127	20	audit	audit	NOUN
ajfa-13282	127	21	quality	quality	NOUN
ajfa-13282	127	22	may	may	AUX
ajfa-13282	127	23	shift	shift	VERB
ajfa-13282	127	24	earnings	earning	NOUN
ajfa-13282	127	25	management	management	NOUN
ajfa-13282	127	26	practices	practice	NOUN
ajfa-13282	127	27	from	from	ADP
ajfa-13282	127	28	accrual	accrual	ADJ
ajfa-13282	127	29	to	to	AUX
ajfa-13282	127	30	rem	rem	VERB
ajfa-13282	127	31	by	by	ADP
ajfa-13282	127	32	stock	stock	NOUN
ajfa-13282	127	33	repurchases	repurchase	NOUN
ajfa-13282	127	34	.	.	PUNCT
ajfa-13282	128	1	this	this	DET
ajfa-13282	128	2	evidence	evidence	NOUN
ajfa-13282	128	3	indicates	indicate	VERB
ajfa-13282	128	4	that	that	SCONJ
ajfa-13282	128	5	stock	stock	NOUN
ajfa-13282	128	6	repurchases	repurchase	NOUN
ajfa-13282	128	7	can	can	AUX
ajfa-13282	128	8	be	be	AUX
ajfa-13282	128	9	used	use	VERB
ajfa-13282	128	10	as	as	ADP
ajfa-13282	128	11	a	a	DET
ajfa-13282	128	12	tool	tool	NOUN
ajfa-13282	128	13	for	for	ADP
ajfa-13282	128	14	managing	manage	VERB
ajfa-13282	128	15	earnings	earning	NOUN
ajfa-13282	128	16	per	per	ADP
ajfa-13282	128	17	share	share	NOUN
ajfa-13282	128	18	.	.	PUNCT
ajfa-13282	129	1	unlike	unlike	ADP
ajfa-13282	129	2	the	the	DET
ajfa-13282	129	3	abovementioned	abovementioned	ADJ
ajfa-13282	129	4	techniques	technique	NOUN
ajfa-13282	129	5	,	,	PUNCT
ajfa-13282	129	6	this	this	DET
ajfa-13282	129	7	method	method	NOUN
ajfa-13282	129	8	of	of	ADP
ajfa-13282	129	9	rem	rem	X
ajfa-13282	129	10	(	(	PUNCT
ajfa-13282	129	11	stock	stock	NOUN
ajfa-13282	129	12	repurchase	repurchase	NOUN
ajfa-13282	129	13	)	)	PUNCT
ajfa-13282	129	14	does	do	AUX
ajfa-13282	129	15	not	not	PART
ajfa-13282	129	16	affect	affect	VERB
ajfa-13282	129	17	the	the	DET
ajfa-13282	129	18	reported	report	VERB
ajfa-13282	129	19	earnings	earning	NOUN
ajfa-13282	129	20	;	;	PUNCT
ajfa-13282	129	21	rather	rather	ADV
ajfa-13282	129	22	,	,	PUNCT
ajfa-13282	129	23	it	it	PRON
ajfa-13282	129	24	is	be	AUX
ajfa-13282	129	25	used	use	VERB
ajfa-13282	129	26	to	to	PART
ajfa-13282	129	27	shore	shore	VERB
ajfa-13282	129	28	up	up	ADP
ajfa-13282	129	29	the	the	DET
ajfa-13282	129	30	reported	report	VERB
ajfa-13282	129	31	earnings	earning	NOUN
ajfa-13282	129	32	per	per	ADP
ajfa-13282	129	33	share	share	NOUN
ajfa-13282	129	34	.	.	PUNCT
ajfa-13282	130	1	the	the	DET
ajfa-13282	130	2	first	first	ADJ
ajfa-13282	130	3	three	three	NUM
ajfa-13282	130	4	measures	measure	NOUN
ajfa-13282	130	5	developed	develop	VERB
ajfa-13282	130	6	by	by	ADP
ajfa-13282	130	7	roychowdhury	roychowdhury	NOUN
ajfa-13282	130	8	and	and	CCONJ
ajfa-13282	130	9	largely	largely	ADV
ajfa-13282	130	10	employed	employ	VERB
ajfa-13282	130	11	in	in	ADP
ajfa-13282	130	12	the	the	DET
ajfa-13282	130	13	rem	rem	X
ajfa-13282	130	14	literature	literature	NOUN
ajfa-13282	130	15	(	(	PUNCT
ajfa-13282	130	16	e.g.	e.g.	ADV
ajfa-13282	130	17	,	,	PUNCT
ajfa-13282	130	18	chi	chi	PROPN
ajfa-13282	130	19	et	et	PROPN
ajfa-13282	130	20	al	al	PROPN
ajfa-13282	130	21	.	.	PROPN
ajfa-13282	130	22	,	,	PUNCT
ajfa-13282	130	23	2011	2011	NUM
ajfa-13282	130	24	;	;	PUNCT
ajfa-13282	130	25	cohen	cohen	PROPN
ajfa-13282	130	26	et	et	PROPN
ajfa-13282	130	27	al	al	PROPN
ajfa-13282	130	28	.	.	PROPN
ajfa-13282	130	29	,	,	PUNCT
ajfa-13282	130	30	2008	2008	NUM
ajfa-13282	130	31	;	;	PUNCT
ajfa-13282	130	32	ferentinou	ferentinou	NOUN
ajfa-13282	130	33	&	&	CCONJ
ajfa-13282	130	34	anagnostopoulou	anagnostopoulou	ADJ
ajfa-13282	130	35	,	,	PUNCT
ajfa-13282	130	36	2016	2016	NUM
ajfa-13282	130	37	)	)	PUNCT
ajfa-13282	130	38	can	can	AUX
ajfa-13282	130	39	be	be	AUX
ajfa-13282	130	40	combined	combine	VERB
ajfa-13282	130	41	into	into	ADP
ajfa-13282	130	42	one	one	NUM
ajfa-13282	130	43	measurement	measurement	NOUN
ajfa-13282	130	44	.	.	PUNCT
ajfa-13282	131	1	according	accord	VERB
ajfa-13282	131	2	to	to	ADP
ajfa-13282	131	3	ferentinou	ferentinou	NOUN
ajfa-13282	131	4	and	and	CCONJ
ajfa-13282	131	5	anagnostopoulou	anagnostopoulou	NOUN
ajfa-13282	131	6	(	(	PUNCT
ajfa-13282	131	7	2016	2016	NUM
ajfa-13282	131	8	)	)	PUNCT
ajfa-13282	131	9	,	,	PUNCT
ajfa-13282	131	10	rem	rem	X
ajfa-13282	131	11	measurements	measurement	NOUN
ajfa-13282	131	12	can	can	AUX
ajfa-13282	131	13	be	be	AUX
ajfa-13282	131	14	calculated	calculate	VERB
ajfa-13282	131	15	as	as	ADP
ajfa-13282	131	16	one	one	NUM
ajfa-13282	131	17	combined	combine	VERB
ajfa-13282	131	18	measure	measure	NOUN
ajfa-13282	131	19	by	by	ADP
ajfa-13282	131	20	multiplying	multiply	VERB
ajfa-13282	131	21	abnormal	abnormal	ADJ
ajfa-13282	131	22	cfo	cfo	NOUN
ajfa-13282	131	23	and	and	CCONJ
ajfa-13282	131	24	disx	disx	NOUN
ajfa-13282	131	25	values	value	NOUN
ajfa-13282	131	26	by	by	ADP
ajfa-13282	131	27	-1	-1	PUNCT
ajfa-13282	131	28	and	and	CCONJ
ajfa-13282	131	29	adding	add	VERB
ajfa-13282	131	30	the	the	DET
ajfa-13282	131	31	abnormal	abnormal	ADJ
ajfa-13282	131	32	prod	prod	NOUN
ajfa-13282	131	33	to	to	ADP
ajfa-13282	131	34	one	one	NUM
ajfa-13282	131	35	equation	equation	NOUN
ajfa-13282	131	36	.	.	PUNCT
ajfa-13282	132	1	this	this	PRON
ajfa-13282	132	2	is	be	AUX
ajfa-13282	132	3	because	because	SCONJ
ajfa-13282	132	4	the	the	DET
ajfa-13282	132	5	lower	low	ADJ
ajfa-13282	132	6	values	value	NOUN
ajfa-13282	132	7	of	of	ADP
ajfa-13282	132	8	the	the	DET
ajfa-13282	132	9	abnormal	abnormal	ADJ
ajfa-13282	132	10	cfo	cfo	NOUN
ajfa-13282	132	11	and	and	CCONJ
ajfa-13282	132	12	abnormal	abnormal	ADJ
ajfa-13282	132	13	disx	disx	NOUN
ajfa-13282	132	14	indicate	indicate	VERB
ajfa-13282	132	15	higher	high	ADJ
ajfa-13282	132	16	rem	rem	NOUN
ajfa-13282	132	17	,	,	PUNCT
ajfa-13282	132	18	while	while	SCONJ
ajfa-13282	132	19	higher	high	ADJ
ajfa-13282	132	20	values	value	NOUN
ajfa-13282	132	21	of	of	ADP
ajfa-13282	132	22	abnormal	abnormal	ADJ
ajfa-13282	132	23	prod	prod	NOUN
ajfa-13282	132	24	indicate	indicate	VERB
ajfa-13282	132	25	higher	high	ADJ
ajfa-13282	132	26	rem	rem	NOUN
ajfa-13282	132	27	.	.	NOUN
ajfa-13282	132	28	hence	hence	ADV
ajfa-13282	132	29	,	,	PUNCT
ajfa-13282	132	30	the	the	DET
ajfa-13282	132	31	following	follow	VERB
ajfa-13282	132	32	equation	equation	NOUN
ajfa-13282	132	33	is	be	AUX
ajfa-13282	132	34	the	the	DET
ajfa-13282	132	35	combined	combined	ADJ
ajfa-13282	132	36	measurement	measurement	NOUN
ajfa-13282	132	37	of	of	ADP
ajfa-13282	132	38	rem	rem	PROPN
ajfa-13282	132	39	:	:	PUNCT
ajfa-13282	132	40	rem	rem	ADJ
ajfa-13282	132	41	=	=	NOUN
ajfa-13282	132	42	abcfo	abcfo	ADJ
ajfa-13282	132	43	(	(	PUNCT
ajfa-13282	132	44	-1	-1	ADJ
ajfa-13282	132	45	)	)	PUNCT
ajfa-13282	133	1	+	+	CCONJ
ajfa-13282	133	2	abdisx	abdisx	PROPN
ajfa-13282	133	3	(	(	PUNCT
ajfa-13282	133	4	-1	-1	PUNCT
ajfa-13282	133	5	)	)	PUNCT
ajfa-13282	134	1	+	+	CCONJ
ajfa-13282	134	2	abprod	abprod	ADJ
ajfa-13282	134	3	(	(	PUNCT
ajfa-13282	134	4	5	5	NUM
ajfa-13282	134	5	)	)	PUNCT
ajfa-13282	134	6	where	where	SCONJ
ajfa-13282	134	7	abcfo	abcfo	NOUN
ajfa-13282	134	8	is	be	AUX
ajfa-13282	134	9	the	the	DET
ajfa-13282	134	10	abnormal	abnormal	ADJ
ajfa-13282	134	11	cash	cash	NOUN
ajfa-13282	134	12	flows	flow	NOUN
ajfa-13282	134	13	from	from	ADP
ajfa-13282	134	14	operations	operation	NOUN
ajfa-13282	134	15	;	;	PUNCT
ajfa-13282	134	16	abdisx	abdisx	PROPN
ajfa-13282	134	17	is	be	AUX
ajfa-13282	134	18	the	the	DET
ajfa-13282	134	19	abnormal	abnormal	ADJ
ajfa-13282	134	20	discretionary	discretionary	ADJ
ajfa-13282	134	21	expenses	expense	NOUN
ajfa-13282	134	22	;	;	PUNCT
ajfa-13282	134	23	abprod	abprod	NOUN
ajfa-13282	134	24	is	be	AUX
ajfa-13282	134	25	the	the	DET
ajfa-13282	134	26	abnormal	abnormal	ADJ
ajfa-13282	134	27	production	production	NOUN
ajfa-13282	134	28	costs	cost	NOUN
ajfa-13282	134	29	.	.	PUNCT
ajfa-13282	135	1	4.3	4.3	NUM
ajfa-13282	135	2	.	.	PUNCT
ajfa-13282	135	3	important	important	ADJ
ajfa-13282	135	4	studies	study	NOUN
ajfa-13282	135	5	on	on	ADP
ajfa-13282	135	6	the	the	DET
ajfa-13282	135	7	trade	trade	NOUN
ajfa-13282	135	8	-	-	PUNCT
ajfa-13282	135	9	off	off	NOUN
ajfa-13282	135	10	between	between	ADP
ajfa-13282	135	11	rem	rem	PROPN
ajfa-13282	135	12	and	and	CCONJ
ajfa-13282	135	13	aem	aem	PROPN
ajfa-13282	135	14	rem	rem	NOUN
ajfa-13282	135	15	techniques	technique	NOUN
ajfa-13282	135	16	are	be	AUX
ajfa-13282	135	17	concerned	concern	VERB
ajfa-13282	135	18	with	with	ADP
ajfa-13282	135	19	the	the	DET
ajfa-13282	135	20	manipulation	manipulation	NOUN
ajfa-13282	135	21	of	of	ADP
ajfa-13282	135	22	real	real	ADJ
ajfa-13282	135	23	activities	activity	NOUN
ajfa-13282	135	24	.	.	PUNCT
ajfa-13282	136	1	managers	manager	NOUN
ajfa-13282	136	2	use	use	VERB
ajfa-13282	136	3	these	these	DET
ajfa-13282	136	4	techniques	technique	NOUN
ajfa-13282	136	5	to	to	PART
ajfa-13282	136	6	meet	meet	VERB
ajfa-13282	136	7	targeted	target	VERB
ajfa-13282	136	8	earnings	earning	NOUN
ajfa-13282	136	9	through	through	ADP
ajfa-13282	136	10	the	the	DET
ajfa-13282	136	11	timing	timing	NOUN
ajfa-13282	136	12	of	of	ADP
ajfa-13282	136	13	spending	spending	NOUN
ajfa-13282	136	14	on	on	ADP
ajfa-13282	136	15	investments	investment	NOUN
ajfa-13282	136	16	,	,	PUNCT
ajfa-13282	136	17	expenditures	expenditure	NOUN
ajfa-13282	136	18	and	and	CCONJ
ajfa-13282	136	19	operational	operational	ADJ
ajfa-13282	136	20	or	or	CCONJ
ajfa-13282	136	21	financing	financing	NOUN
ajfa-13282	136	22	activities	activity	NOUN
ajfa-13282	136	23	.	.	PUNCT
ajfa-13282	137	1	recently	recently	ADV
ajfa-13282	137	2	,	,	PUNCT
ajfa-13282	137	3	researchers	researcher	NOUN
ajfa-13282	137	4	have	have	AUX
ajfa-13282	137	5	turned	turn	VERB
ajfa-13282	137	6	their	their	PRON
ajfa-13282	137	7	attention	attention	NOUN
ajfa-13282	137	8	to	to	AUX
ajfa-13282	137	9	rem	rem	VERB
ajfa-13282	137	10	as	as	ADP
ajfa-13282	137	11	another	another	DET
ajfa-13282	137	12	method	method	NOUN
ajfa-13282	137	13	of	of	ADP
ajfa-13282	137	14	earning	earn	VERB
ajfa-13282	137	15	management	management	NOUN
ajfa-13282	137	16	.	.	PUNCT
ajfa-13282	138	1	in	in	ADP
ajfa-13282	138	2	developed	develop	VERB
ajfa-13282	138	3	countries	country	NOUN
ajfa-13282	138	4	,	,	PUNCT
ajfa-13282	138	5	studies	study	NOUN
ajfa-13282	138	6	have	have	AUX
ajfa-13282	138	7	pointed	point	VERB
ajfa-13282	138	8	to	to	ADP
ajfa-13282	138	9	rem	rem	PUNCT
ajfa-13282	138	10	practices	practice	NOUN
ajfa-13282	138	11	in	in	ADP
ajfa-13282	138	12	companies	company	NOUN
ajfa-13282	138	13	(	(	PUNCT
ajfa-13282	138	14	e.g.	e.g.	ADV
ajfa-13282	138	15	,	,	PUNCT
ajfa-13282	138	16	alhadab	alhadab	NOUN
ajfa-13282	138	17	,	,	PUNCT
ajfa-13282	138	18	clacher	clacher	NOUN
ajfa-13282	138	19	,	,	PUNCT
ajfa-13282	138	20	&	&	CCONJ
ajfa-13282	138	21	keasey	keasey	NOUN
ajfa-13282	138	22	,	,	PUNCT
ajfa-13282	138	23	2015	2015	NUM
ajfa-13282	138	24	;	;	PUNCT
ajfa-13282	138	25	cohen	cohen	PROPN
ajfa-13282	138	26	asian	asian	PROPN
ajfa-13282	138	27	journal	journal	PROPN
ajfa-13282	138	28	of	of	ADP
ajfa-13282	138	29	finance	finance	PROPN
ajfa-13282	138	30	&	&	CCONJ
ajfa-13282	138	31	accounting	accounting	PROPN
ajfa-13282	138	32	issn	issn	PROPN
ajfa-13282	138	33	1946	1946	NUM
ajfa-13282	138	34	-	-	PUNCT
ajfa-13282	138	35	052x	052x	NOUN
ajfa-13282	138	36	2018	2018	NUM
ajfa-13282	138	37	,	,	PUNCT
ajfa-13282	138	38	vol	vol	NOUN
ajfa-13282	138	39	.	.	PROPN
ajfa-13282	138	40	10	10	NUM
ajfa-13282	138	41	,	,	PUNCT
ajfa-13282	138	42	no	no	INTJ
ajfa-13282	138	43	.	.	NOUN
ajfa-13282	138	44	1	1	NUM
ajfa-13282	138	45	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13282	138	46	448	448	NUM
ajfa-13282	138	47	&	&	CCONJ
ajfa-13282	138	48	zarowin	zarowin	PROPN
ajfa-13282	138	49	,	,	PUNCT
ajfa-13282	138	50	2010	2010	NUM
ajfa-13282	138	51	;	;	PUNCT
ajfa-13282	138	52	graham	graham	PROPN
ajfa-13282	138	53	et	et	PROPN
ajfa-13282	138	54	al	al	PROPN
ajfa-13282	138	55	.	.	PROPN
ajfa-13282	138	56	,	,	PUNCT
ajfa-13282	138	57	2005	2005	NUM
ajfa-13282	138	58	;	;	PUNCT
ajfa-13282	138	59	roychowdhury	roychowdhury	NOUN
ajfa-13282	138	60	,	,	PUNCT
ajfa-13282	138	61	2006	2006	NUM
ajfa-13282	138	62	;	;	PUNCT
ajfa-13282	138	63	zang	zang	PROPN
ajfa-13282	138	64	,	,	PUNCT
ajfa-13282	138	65	2012	2012	NUM
ajfa-13282	138	66	)	)	PUNCT
ajfa-13282	138	67	.	.	PUNCT
ajfa-13282	139	1	for	for	ADP
ajfa-13282	139	2	example	example	NOUN
ajfa-13282	139	3	,	,	PUNCT
ajfa-13282	139	4	in	in	ADP
ajfa-13282	139	5	a	a	DET
ajfa-13282	139	6	survey	survey	NOUN
ajfa-13282	139	7	by	by	ADP
ajfa-13282	139	8	graham	graham	PROPN
ajfa-13282	139	9	et	et	PROPN
ajfa-13282	139	10	al	al	PROPN
ajfa-13282	139	11	.	.	PROPN
ajfa-13282	139	12	(	(	PUNCT
ajfa-13282	139	13	2005	2005	NUM
ajfa-13282	139	14	)	)	PUNCT
ajfa-13282	139	15	among	among	ADP
ajfa-13282	139	16	401	401	NUM
ajfa-13282	139	17	executives	executive	NOUN
ajfa-13282	139	18	,	,	PUNCT
ajfa-13282	139	19	the	the	DET
ajfa-13282	139	20	results	result	NOUN
ajfa-13282	139	21	showed	show	VERB
ajfa-13282	139	22	that	that	SCONJ
ajfa-13282	139	23	80	80	NUM
ajfa-13282	139	24	%	%	NOUN
ajfa-13282	139	25	of	of	ADP
ajfa-13282	139	26	the	the	DET
ajfa-13282	139	27	participants	participant	NOUN
ajfa-13282	139	28	preferred	prefer	VERB
ajfa-13282	139	29	to	to	PART
ajfa-13282	139	30	take	take	VERB
ajfa-13282	139	31	economic	economic	ADJ
ajfa-13282	139	32	decisions	decision	NOUN
ajfa-13282	139	33	such	such	ADJ
ajfa-13282	139	34	as	as	ADP
ajfa-13282	139	35	cutting	cut	VERB
ajfa-13282	139	36	r&d	r&d	NOUN
ajfa-13282	139	37	expenses	expense	NOUN
ajfa-13282	139	38	,	,	PUNCT
ajfa-13282	139	39	maintenance	maintenance	NOUN
ajfa-13282	139	40	,	,	PUNCT
ajfa-13282	139	41	and	and	CCONJ
ajfa-13282	139	42	advertising	advertising	NOUN
ajfa-13282	139	43	that	that	PRON
ajfa-13282	139	44	may	may	AUX
ajfa-13282	139	45	have	have	VERB
ajfa-13282	139	46	negative	negative	ADJ
ajfa-13282	139	47	long	long	ADJ
ajfa-13282	139	48	-	-	PUNCT
ajfa-13282	139	49	term	term	NOUN
ajfa-13282	139	50	effects	effect	NOUN
ajfa-13282	139	51	rather	rather	ADV
ajfa-13282	139	52	than	than	ADP
ajfa-13282	139	53	using	use	VERB
ajfa-13282	139	54	accruals	accrual	NOUN
ajfa-13282	139	55	-	-	PUNCT
ajfa-13282	139	56	based	base	VERB
ajfa-13282	139	57	methods	method	NOUN
ajfa-13282	139	58	to	to	PART
ajfa-13282	139	59	meet	meet	VERB
ajfa-13282	139	60	their	their	PRON
ajfa-13282	139	61	targets	target	NOUN
ajfa-13282	139	62	on	on	ADP
ajfa-13282	139	63	reporting	report	VERB
ajfa-13282	139	64	earnings	earning	NOUN
ajfa-13282	139	65	.	.	PUNCT
ajfa-13282	140	1	gunny	gunny	NOUN
ajfa-13282	140	2	(	(	PUNCT
ajfa-13282	140	3	2005	2005	NUM
ajfa-13282	140	4	)	)	PUNCT
ajfa-13282	140	5	also	also	ADV
ajfa-13282	140	6	reported	report	VERB
ajfa-13282	140	7	the	the	DET
ajfa-13282	140	8	existence	existence	NOUN
ajfa-13282	140	9	of	of	ADP
ajfa-13282	140	10	rem	rem	ADJ
ajfa-13282	140	11	by	by	ADP
ajfa-13282	140	12	stating	state	VERB
ajfa-13282	140	13	that	that	SCONJ
ajfa-13282	140	14	managers	manager	NOUN
ajfa-13282	140	15	have	have	VERB
ajfa-13282	140	16	the	the	DET
ajfa-13282	140	17	intention	intention	NOUN
ajfa-13282	140	18	to	to	PART
ajfa-13282	140	19	meet	meet	VERB
ajfa-13282	140	20	earnings	earning	NOUN
ajfa-13282	140	21	targets	target	NOUN
ajfa-13282	140	22	by	by	ADP
ajfa-13282	140	23	using	use	VERB
ajfa-13282	140	24	techniques	technique	NOUN
ajfa-13282	140	25	that	that	PRON
ajfa-13282	140	26	negatively	negatively	ADV
ajfa-13282	140	27	impact	impact	VERB
ajfa-13282	140	28	the	the	DET
ajfa-13282	140	29	future	future	ADJ
ajfa-13282	140	30	performance	performance	NOUN
ajfa-13282	140	31	of	of	ADP
ajfa-13282	140	32	companies	company	NOUN
ajfa-13282	140	33	.	.	PUNCT
ajfa-13282	141	1	using	use	VERB
ajfa-13282	141	2	the	the	DET
ajfa-13282	141	3	models	model	NOUN
ajfa-13282	141	4	of	of	ADP
ajfa-13282	141	5	dechow	dechow	ADJ
ajfa-13282	141	6	,	,	PUNCT
ajfa-13282	141	7	kothari	kothari	PROPN
ajfa-13282	141	8	,	,	PUNCT
ajfa-13282	141	9	and	and	CCONJ
ajfa-13282	141	10	watts	watts	PROPN
ajfa-13282	141	11	(	(	PUNCT
ajfa-13282	141	12	1998	1998	NUM
ajfa-13282	141	13	)	)	PUNCT
ajfa-13282	141	14	,	,	PUNCT
ajfa-13282	141	15	roychowdhury	roychowdhury	NOUN
ajfa-13282	141	16	(	(	PUNCT
ajfa-13282	141	17	2006	2006	NUM
ajfa-13282	141	18	)	)	PUNCT
ajfa-13282	141	19	developed	develop	VERB
ajfa-13282	141	20	new	new	ADJ
ajfa-13282	141	21	models	model	NOUN
ajfa-13282	141	22	to	to	PART
ajfa-13282	141	23	measure	measure	VERB
ajfa-13282	141	24	real	real	ADJ
ajfa-13282	141	25	activities	activity	NOUN
ajfa-13282	141	26	manipulation	manipulation	NOUN
ajfa-13282	141	27	.	.	PUNCT
ajfa-13282	142	1	he	he	PRON
ajfa-13282	142	2	found	find	VERB
ajfa-13282	142	3	that	that	SCONJ
ajfa-13282	142	4	,	,	PUNCT
ajfa-13282	142	5	to	to	PART
ajfa-13282	142	6	avoid	avoid	VERB
ajfa-13282	142	7	reporting	reporting	NOUN
ajfa-13282	142	8	losses	loss	NOUN
ajfa-13282	142	9	,	,	PUNCT
ajfa-13282	142	10	managers	manager	NOUN
ajfa-13282	142	11	manipulate	manipulate	VERB
ajfa-13282	142	12	earnings	earning	NOUN
ajfa-13282	142	13	by	by	ADP
ajfa-13282	142	14	altering	alter	VERB
ajfa-13282	142	15	real	real	ADJ
ajfa-13282	142	16	activities	activity	NOUN
ajfa-13282	142	17	such	such	ADJ
ajfa-13282	142	18	as	as	ADP
ajfa-13282	142	19	increasing	increase	VERB
ajfa-13282	142	20	the	the	DET
ajfa-13282	142	21	sales	sale	NOUN
ajfa-13282	142	22	volume	volume	NOUN
ajfa-13282	142	23	through	through	ADP
ajfa-13282	142	24	high	high	ADJ
ajfa-13282	142	25	discounts	discount	NOUN
ajfa-13282	142	26	on	on	ADP
ajfa-13282	142	27	prices	price	NOUN
ajfa-13282	142	28	or	or	CCONJ
ajfa-13282	142	29	offering	offer	VERB
ajfa-13282	142	30	lax	lax	ADJ
ajfa-13282	142	31	credit	credit	NOUN
ajfa-13282	142	32	conditions	condition	NOUN
ajfa-13282	142	33	,	,	PUNCT
ajfa-13282	142	34	overproduction	overproduction	NOUN
ajfa-13282	142	35	to	to	PART
ajfa-13282	142	36	report	report	VERB
ajfa-13282	142	37	high	high	ADJ
ajfa-13282	142	38	earnings	earning	NOUN
ajfa-13282	142	39	resulting	result	VERB
ajfa-13282	142	40	from	from	ADP
ajfa-13282	142	41	reducing	reduce	VERB
ajfa-13282	142	42	the	the	DET
ajfa-13282	142	43	cost	cost	NOUN
ajfa-13282	142	44	of	of	ADP
ajfa-13282	142	45	goods	good	NOUN
ajfa-13282	142	46	sold	sell	VERB
ajfa-13282	142	47	and	and	CCONJ
ajfa-13282	142	48	reducing	reduce	VERB
ajfa-13282	142	49	discretionary	discretionary	ADJ
ajfa-13282	142	50	expenses	expense	NOUN
ajfa-13282	142	51	such	such	ADJ
ajfa-13282	142	52	as	as	ADP
ajfa-13282	142	53	r&d	r&d	NOUN
ajfa-13282	142	54	,	,	PUNCT
ajfa-13282	142	55	selling	selling	NOUN
ajfa-13282	142	56	,	,	PUNCT
ajfa-13282	142	57	advertising	advertising	NOUN
ajfa-13282	142	58	,	,	PUNCT
ajfa-13282	142	59	administrative	administrative	ADJ
ajfa-13282	142	60	,	,	PUNCT
ajfa-13282	142	61	and	and	CCONJ
ajfa-13282	142	62	general	general	ADJ
ajfa-13282	142	63	expenditure	expenditure	NOUN
ajfa-13282	142	64	(	(	PUNCT
ajfa-13282	142	65	sg&a	sg&a	PROPN
ajfa-13282	142	66	)	)	PUNCT
ajfa-13282	142	67	.	.	PUNCT
ajfa-13282	143	1	eldenburg	eldenburg	PROPN
ajfa-13282	143	2	,	,	PUNCT
ajfa-13282	143	3	gunny	gunny	PROPN
ajfa-13282	143	4	,	,	PUNCT
ajfa-13282	143	5	hee	hee	PROPN
ajfa-13282	143	6	,	,	PUNCT
ajfa-13282	143	7	and	and	CCONJ
ajfa-13282	144	1	soderstrom	soderstrom	ADJ
ajfa-13282	144	2	(	(	PUNCT
ajfa-13282	144	3	2011	2011	NUM
ajfa-13282	144	4	)	)	PUNCT
ajfa-13282	144	5	extended	extend	VERB
ajfa-13282	144	6	the	the	DET
ajfa-13282	144	7	literature	literature	NOUN
ajfa-13282	144	8	on	on	ADP
ajfa-13282	144	9	real	real	ADJ
ajfa-13282	144	10	operating	operating	NOUN
ajfa-13282	144	11	decisions	decision	NOUN
ajfa-13282	144	12	management	management	NOUN
ajfa-13282	144	13	in	in	ADP
ajfa-13282	144	14	non	non	ADJ
ajfa-13282	144	15	-	-	ADJ
ajfa-13282	144	16	profit	profit	ADJ
ajfa-13282	144	17	hospitals	hospital	NOUN
ajfa-13282	144	18	in	in	ADP
ajfa-13282	144	19	california	california	PROPN
ajfa-13282	144	20	.	.	PUNCT
ajfa-13282	145	1	they	they	PRON
ajfa-13282	145	2	found	find	VERB
ajfa-13282	145	3	that	that	SCONJ
ajfa-13282	145	4	decreasing	decrease	VERB
ajfa-13282	145	5	non	non	ADJ
ajfa-13282	145	6	-	-	ADJ
ajfa-13282	145	7	operating	operating	ADJ
ajfa-13282	145	8	and	and	CCONJ
ajfa-13282	145	9	non	non	ADJ
ajfa-13282	145	10	-	-	ADJ
ajfa-13282	145	11	revenue	revenue	NOUN
ajfa-13282	145	12	-	-	PUNCT
ajfa-13282	145	13	generating	generate	VERB
ajfa-13282	145	14	activities	activity	NOUN
ajfa-13282	145	15	expenditures	expenditure	NOUN
ajfa-13282	145	16	reflects	reflect	VERB
ajfa-13282	145	17	the	the	DET
ajfa-13282	145	18	existence	existence	NOUN
ajfa-13282	145	19	of	of	ADP
ajfa-13282	145	20	the	the	DET
ajfa-13282	145	21	practice	practice	NOUN
ajfa-13282	145	22	of	of	ADP
ajfa-13282	145	23	rem	rem	NOUN
ajfa-13282	145	24	.	.	PROPN
ajfa-13282	145	25	during	during	ADP
ajfa-13282	145	26	a	a	DET
ajfa-13282	145	27	seasoned	season	VERB
ajfa-13282	145	28	equity	equity	NOUN
ajfa-13282	145	29	offering	offering	NOUN
ajfa-13282	145	30	(	(	PUNCT
ajfa-13282	145	31	seo	seo	NOUN
ajfa-13282	145	32	)	)	PUNCT
ajfa-13282	145	33	,	,	PUNCT
ajfa-13282	145	34	companies	company	NOUN
ajfa-13282	145	35	look	look	VERB
ajfa-13282	145	36	for	for	SCONJ
ajfa-13282	145	37	new	new	ADJ
ajfa-13282	145	38	investors	investor	NOUN
ajfa-13282	145	39	to	to	PART
ajfa-13282	145	40	raise	raise	VERB
ajfa-13282	145	41	their	their	PRON
ajfa-13282	145	42	capital	capital	NOUN
ajfa-13282	145	43	by	by	ADP
ajfa-13282	145	44	offering	offer	VERB
ajfa-13282	145	45	shares	share	NOUN
ajfa-13282	145	46	.	.	PUNCT
ajfa-13282	146	1	they	they	PRON
ajfa-13282	146	2	may	may	AUX
ajfa-13282	146	3	offer	offer	VERB
ajfa-13282	146	4	their	their	PRON
ajfa-13282	146	5	shareholders	shareholder	NOUN
ajfa-13282	146	6	the	the	DET
ajfa-13282	146	7	idea	idea	NOUN
ajfa-13282	146	8	of	of	ADP
ajfa-13282	146	9	buying	buy	VERB
ajfa-13282	146	10	extra	extra	ADJ
ajfa-13282	146	11	shares	share	NOUN
ajfa-13282	146	12	with	with	ADP
ajfa-13282	146	13	the	the	DET
ajfa-13282	146	14	preference	preference	NOUN
ajfa-13282	146	15	of	of	ADP
ajfa-13282	146	16	companies	company	NOUN
ajfa-13282	146	17	to	to	PART
ajfa-13282	146	18	sell	sell	VERB
ajfa-13282	146	19	shares	share	NOUN
ajfa-13282	146	20	at	at	ADP
ajfa-13282	146	21	high	high	ADJ
ajfa-13282	146	22	prices	price	NOUN
ajfa-13282	146	23	.	.	PUNCT
ajfa-13282	147	1	thus	thus	ADV
ajfa-13282	147	2	,	,	PUNCT
ajfa-13282	147	3	it	it	PRON
ajfa-13282	147	4	becomes	become	VERB
ajfa-13282	147	5	possible	possible	ADJ
ajfa-13282	147	6	for	for	SCONJ
ajfa-13282	147	7	them	they	PRON
ajfa-13282	147	8	to	to	PART
ajfa-13282	147	9	manage	manage	VERB
ajfa-13282	147	10	earnings	earning	NOUN
ajfa-13282	147	11	to	to	PART
ajfa-13282	147	12	improve	improve	VERB
ajfa-13282	147	13	stock	stock	NOUN
ajfa-13282	147	14	price	price	NOUN
ajfa-13282	147	15	(	(	PUNCT
ajfa-13282	147	16	ronen	ronen	PROPN
ajfa-13282	147	17	&	&	CCONJ
ajfa-13282	147	18	yaari	yaari	PROPN
ajfa-13282	147	19	,	,	PUNCT
ajfa-13282	147	20	2008	2008	NUM
ajfa-13282	147	21	)	)	PUNCT
ajfa-13282	147	22	.	.	PUNCT
ajfa-13282	148	1	in	in	ADP
ajfa-13282	148	2	the	the	DET
ajfa-13282	148	3	same	same	ADJ
ajfa-13282	148	4	context	context	NOUN
ajfa-13282	148	5	,	,	PUNCT
ajfa-13282	148	6	cohen	cohen	PROPN
ajfa-13282	148	7	and	and	CCONJ
ajfa-13282	148	8	zarowin	zarowin	PROPN
ajfa-13282	148	9	(	(	PUNCT
ajfa-13282	148	10	2010	2010	NUM
ajfa-13282	148	11	)	)	PUNCT
ajfa-13282	148	12	examined	examine	VERB
ajfa-13282	148	13	both	both	DET
ajfa-13282	148	14	managing	manage	VERB
ajfa-13282	148	15	earnings	earning	NOUN
ajfa-13282	148	16	techniques	technique	NOUN
ajfa-13282	148	17	(	(	PUNCT
ajfa-13282	148	18	real	real	ADJ
ajfa-13282	148	19	and	and	CCONJ
ajfa-13282	148	20	accruals	accrual	NOUN
ajfa-13282	148	21	)	)	PUNCT
ajfa-13282	148	22	by	by	ADP
ajfa-13282	148	23	using	use	VERB
ajfa-13282	148	24	a	a	DET
ajfa-13282	148	25	sample	sample	NOUN
ajfa-13282	148	26	of	of	ADP
ajfa-13282	148	27	seo	seo	NOUN
ajfa-13282	148	28	companies	company	NOUN
ajfa-13282	148	29	.	.	PUNCT
ajfa-13282	149	1	the	the	DET
ajfa-13282	149	2	researchers	researcher	NOUN
ajfa-13282	149	3	found	find	VERB
ajfa-13282	149	4	that	that	SCONJ
ajfa-13282	149	5	companies	company	NOUN
ajfa-13282	149	6	use	use	VERB
ajfa-13282	149	7	rem	rem	NOUN
ajfa-13282	149	8	techniques	technique	NOUN
ajfa-13282	149	9	in	in	ADP
ajfa-13282	149	10	managing	manage	VERB
ajfa-13282	149	11	earnings	earning	NOUN
ajfa-13282	149	12	,	,	PUNCT
ajfa-13282	149	13	which	which	PRON
ajfa-13282	149	14	leads	lead	VERB
ajfa-13282	149	15	to	to	ADP
ajfa-13282	149	16	declining	decline	VERB
ajfa-13282	149	17	performance	performance	NOUN
ajfa-13282	149	18	of	of	ADP
ajfa-13282	149	19	companies	company	NOUN
ajfa-13282	149	20	in	in	ADP
ajfa-13282	149	21	subsequent	subsequent	ADJ
ajfa-13282	149	22	years	year	NOUN
ajfa-13282	149	23	after	after	ADP
ajfa-13282	149	24	the	the	DET
ajfa-13282	149	25	seo	seo	NOUN
ajfa-13282	149	26	.	.	PUNCT
ajfa-13282	150	1	the	the	DET
ajfa-13282	150	2	study	study	NOUN
ajfa-13282	150	3	also	also	ADV
ajfa-13282	150	4	revealed	reveal	VERB
ajfa-13282	150	5	that	that	SCONJ
ajfa-13282	150	6	selecting	select	VERB
ajfa-13282	150	7	one	one	NUM
ajfa-13282	150	8	of	of	ADP
ajfa-13282	150	9	the	the	DET
ajfa-13282	150	10	both	both	DET
ajfa-13282	150	11	techniques	technique	NOUN
ajfa-13282	150	12	depends	depend	VERB
ajfa-13282	150	13	on	on	ADP
ajfa-13282	150	14	the	the	DET
ajfa-13282	150	15	ability	ability	NOUN
ajfa-13282	150	16	of	of	ADP
ajfa-13282	150	17	the	the	DET
ajfa-13282	150	18	company	company	NOUN
ajfa-13282	150	19	to	to	PART
ajfa-13282	150	20	use	use	VERB
ajfa-13282	150	21	accruals	accrual	NOUN
ajfa-13282	150	22	-	-	PUNCT
ajfa-13282	150	23	based	base	VERB
ajfa-13282	150	24	management	management	NOUN
ajfa-13282	150	25	and	and	CCONJ
ajfa-13282	150	26	the	the	DET
ajfa-13282	150	27	cost	cost	NOUN
ajfa-13282	150	28	of	of	ADP
ajfa-13282	150	29	both	both	DET
ajfa-13282	150	30	methods	method	NOUN
ajfa-13282	150	31	.	.	PUNCT
ajfa-13282	151	1	considerable	considerable	ADJ
ajfa-13282	151	2	studies	study	NOUN
ajfa-13282	151	3	have	have	AUX
ajfa-13282	151	4	indicated	indicate	VERB
ajfa-13282	151	5	that	that	SCONJ
ajfa-13282	151	6	managers	manager	NOUN
ajfa-13282	151	7	switch	switch	VERB
ajfa-13282	151	8	from	from	ADP
ajfa-13282	151	9	aem	aem	PROPN
ajfa-13282	151	10	to	to	ADP
ajfa-13282	151	11	rem	rem	PRON
ajfa-13282	151	12	because	because	SCONJ
ajfa-13282	151	13	of	of	ADP
ajfa-13282	151	14	the	the	DET
ajfa-13282	151	15	ease	ease	NOUN
ajfa-13282	151	16	of	of	ADP
ajfa-13282	151	17	practising	practise	VERB
ajfa-13282	151	18	discretionary	discretionary	ADJ
ajfa-13282	151	19	decisions	decision	NOUN
ajfa-13282	151	20	on	on	ADP
ajfa-13282	151	21	activities	activity	NOUN
ajfa-13282	151	22	and	and	CCONJ
ajfa-13282	151	23	being	be	AUX
ajfa-13282	151	24	less	less	ADV
ajfa-13282	151	25	likely	likely	ADJ
ajfa-13282	151	26	to	to	PART
ajfa-13282	151	27	be	be	AUX
ajfa-13282	151	28	detected	detect	VERB
ajfa-13282	151	29	by	by	ADP
ajfa-13282	151	30	regulators	regulator	NOUN
ajfa-13282	151	31	and	and	CCONJ
ajfa-13282	151	32	auditors	auditor	NOUN
ajfa-13282	151	33	.	.	PUNCT
ajfa-13282	152	1	in	in	ADP
ajfa-13282	152	2	other	other	ADJ
ajfa-13282	152	3	words	word	NOUN
ajfa-13282	152	4	,	,	PUNCT
ajfa-13282	152	5	the	the	DET
ajfa-13282	152	6	pressure	pressure	NOUN
ajfa-13282	152	7	of	of	ADP
ajfa-13282	152	8	auditor	auditor	NOUN
ajfa-13282	152	9	scrutiny	scrutiny	NOUN
ajfa-13282	152	10	and	and	CCONJ
ajfa-13282	152	11	regulations	regulation	NOUN
ajfa-13282	152	12	have	have	AUX
ajfa-13282	152	13	made	make	VERB
ajfa-13282	152	14	managers	manager	NOUN
ajfa-13282	152	15	shift	shift	VERB
ajfa-13282	152	16	to	to	ADP
ajfa-13282	152	17	another	another	DET
ajfa-13282	152	18	type	type	NOUN
ajfa-13282	152	19	of	of	ADP
ajfa-13282	152	20	earnings	earning	NOUN
ajfa-13282	152	21	management	management	NOUN
ajfa-13282	152	22	.	.	PUNCT
ajfa-13282	153	1	as	as	SCONJ
ajfa-13282	153	2	reported	report	VERB
ajfa-13282	153	3	by	by	ADP
ajfa-13282	153	4	ewert	ewert	PROPN
ajfa-13282	153	5	and	and	CCONJ
ajfa-13282	153	6	wagenhofer	wagenhofer	VERB
ajfa-13282	153	7	(	(	PUNCT
ajfa-13282	153	8	2005	2005	NUM
ajfa-13282	153	9	)	)	PUNCT
ajfa-13282	153	10	,	,	PUNCT
ajfa-13282	153	11	tighter	tight	ADJ
ajfa-13282	153	12	accounting	accounting	NOUN
ajfa-13282	153	13	standards	standard	NOUN
ajfa-13282	153	14	result	result	VERB
ajfa-13282	153	15	in	in	ADP
ajfa-13282	153	16	increasing	increase	VERB
ajfa-13282	153	17	rem	rem	X
ajfa-13282	153	18	and	and	CCONJ
ajfa-13282	153	19	reducing	reduce	VERB
ajfa-13282	153	20	aem	aem	NOUN
ajfa-13282	153	21	at	at	ADP
ajfa-13282	153	22	the	the	DET
ajfa-13282	153	23	same	same	ADJ
ajfa-13282	153	24	time	time	NOUN
ajfa-13282	153	25	.	.	PUNCT
ajfa-13282	154	1	remarkable	remarkable	ADJ
ajfa-13282	154	2	empirical	empirical	ADJ
ajfa-13282	154	3	evidence	evidence	NOUN
ajfa-13282	154	4	of	of	ADP
ajfa-13282	154	5	this	this	DET
ajfa-13282	154	6	shift	shift	NOUN
ajfa-13282	154	7	among	among	ADP
ajfa-13282	154	8	managers	manager	NOUN
ajfa-13282	154	9	was	be	AUX
ajfa-13282	154	10	recorded	record	VERB
ajfa-13282	154	11	by	by	ADP
ajfa-13282	154	12	cohen	cohen	PROPN
ajfa-13282	154	13	et	et	PROPN
ajfa-13282	154	14	al	al	PROPN
ajfa-13282	154	15	.	.	PROPN
ajfa-13282	155	1	(	(	PUNCT
ajfa-13282	155	2	2008	2008	NUM
ajfa-13282	155	3	)	)	PUNCT
ajfa-13282	155	4	,	,	PUNCT
ajfa-13282	155	5	which	which	PRON
ajfa-13282	155	6	illustrates	illustrate	VERB
ajfa-13282	155	7	the	the	DET
ajfa-13282	155	8	shift	shift	NOUN
ajfa-13282	155	9	of	of	ADP
ajfa-13282	155	10	earnings	earning	NOUN
ajfa-13282	155	11	management	management	NOUN
ajfa-13282	155	12	practices	practice	NOUN
ajfa-13282	155	13	from	from	ADP
ajfa-13282	155	14	accruals	accrual	NOUN
ajfa-13282	155	15	to	to	ADP
ajfa-13282	155	16	real	real	ADJ
ajfa-13282	155	17	activities	activity	NOUN
ajfa-13282	155	18	under	under	ADP
ajfa-13282	155	19	the	the	DET
ajfa-13282	155	20	pressure	pressure	NOUN
ajfa-13282	155	21	of	of	ADP
ajfa-13282	155	22	the	the	DET
ajfa-13282	155	23	passage	passage	NOUN
ajfa-13282	155	24	of	of	ADP
ajfa-13282	155	25	sox	sox	PROPN
ajfa-13282	155	26	.	.	PUNCT
ajfa-13282	156	1	consistently	consistently	ADV
ajfa-13282	156	2	,	,	PUNCT
ajfa-13282	156	3	jungeun	jungeun	PROPN
ajfa-13282	156	4	,	,	PUNCT
ajfa-13282	156	5	jaimin	jaimin	NOUN
ajfa-13282	156	6	,	,	PUNCT
ajfa-13282	156	7	and	and	CCONJ
ajfa-13282	156	8	jaehong	jaehong	PROPN
ajfa-13282	156	9	(	(	PUNCT
ajfa-13282	156	10	2012	2012	NUM
ajfa-13282	156	11	)	)	PUNCT
ajfa-13282	156	12	reported	report	VERB
ajfa-13282	156	13	that	that	SCONJ
ajfa-13282	156	14	aem	aem	PROPN
ajfa-13282	156	15	practices	practice	NOUN
ajfa-13282	156	16	decrease	decrease	NOUN
ajfa-13282	156	17	,	,	PUNCT
ajfa-13282	156	18	while	while	SCONJ
ajfa-13282	156	19	rem	rem	X
ajfa-13282	156	20	practices	practice	NOUN
ajfa-13282	156	21	increase	increase	VERB
ajfa-13282	156	22	after	after	ADP
ajfa-13282	156	23	a	a	DET
ajfa-13282	156	24	financial	financial	ADJ
ajfa-13282	156	25	crisis	crisis	NOUN
ajfa-13282	156	26	.	.	PUNCT
ajfa-13282	157	1	they	they	PRON
ajfa-13282	157	2	attributed	attribute	VERB
ajfa-13282	157	3	this	this	PRON
ajfa-13282	157	4	to	to	ADP
ajfa-13282	157	5	the	the	DET
ajfa-13282	157	6	pressure	pressure	NOUN
ajfa-13282	157	7	of	of	ADP
ajfa-13282	157	8	shifting	shift	VERB
ajfa-13282	157	9	from	from	ADP
ajfa-13282	157	10	internal	internal	ADJ
ajfa-13282	157	11	to	to	ADP
ajfa-13282	157	12	external	external	ADJ
ajfa-13282	157	13	markets	market	NOUN
ajfa-13282	157	14	in	in	ADP
ajfa-13282	157	15	financing	financing	NOUN
ajfa-13282	157	16	sources	source	NOUN
ajfa-13282	157	17	,	,	PUNCT
ajfa-13282	157	18	thus	thus	ADV
ajfa-13282	157	19	increasing	increase	VERB
ajfa-13282	157	20	the	the	DET
ajfa-13282	157	21	demand	demand	NOUN
ajfa-13282	157	22	for	for	ADP
ajfa-13282	157	23	more	more	ADV
ajfa-13282	157	24	transparent	transparent	ADJ
ajfa-13282	157	25	financial	financial	ADJ
ajfa-13282	157	26	information	information	NOUN
ajfa-13282	157	27	by	by	ADP
ajfa-13282	157	28	capital	capital	NOUN
ajfa-13282	157	29	market	market	NOUN
ajfa-13282	157	30	followers	follower	NOUN
ajfa-13282	157	31	.	.	PUNCT
ajfa-13282	158	1	other	other	ADJ
ajfa-13282	158	2	factors	factor	NOUN
ajfa-13282	158	3	have	have	AUX
ajfa-13282	158	4	been	be	AUX
ajfa-13282	158	5	examined	examine	VERB
ajfa-13282	158	6	to	to	PART
ajfa-13282	158	7	identify	identify	VERB
ajfa-13282	158	8	the	the	DET
ajfa-13282	158	9	reasons	reason	NOUN
ajfa-13282	158	10	behind	behind	ADP
ajfa-13282	158	11	the	the	DET
ajfa-13282	158	12	shift	shift	NOUN
ajfa-13282	158	13	in	in	ADP
ajfa-13282	158	14	earnings	earning	NOUN
ajfa-13282	158	15	management	management	NOUN
ajfa-13282	158	16	practices	practice	NOUN
ajfa-13282	158	17	from	from	ADP
ajfa-13282	158	18	aem	aem	PROPN
ajfa-13282	158	19	to	to	ADP
ajfa-13282	158	20	rem	rem	PROPN
ajfa-13282	158	21	.	.	PROPN
ajfa-13282	158	22	regarding	regard	VERB
ajfa-13282	158	23	this	this	PRON
ajfa-13282	158	24	,	,	PUNCT
ajfa-13282	158	25	studies	study	NOUN
ajfa-13282	158	26	have	have	AUX
ajfa-13282	158	27	documented	document	VERB
ajfa-13282	158	28	that	that	SCONJ
ajfa-13282	158	29	asian	asian	ADJ
ajfa-13282	158	30	journal	journal	NOUN
ajfa-13282	158	31	of	of	ADP
ajfa-13282	158	32	finance	finance	PROPN
ajfa-13282	158	33	&	&	CCONJ
ajfa-13282	158	34	accounting	accounting	PROPN
ajfa-13282	158	35	issn	issn	PROPN
ajfa-13282	158	36	1946	1946	NUM
ajfa-13282	158	37	-	-	PUNCT
ajfa-13282	158	38	052x	052x	NOUN
ajfa-13282	158	39	2018	2018	NUM
ajfa-13282	158	40	,	,	PUNCT
ajfa-13282	158	41	vol	vol	NOUN
ajfa-13282	158	42	.	.	PROPN
ajfa-13282	159	1	10	10	NUM
ajfa-13282	159	2	,	,	PUNCT
ajfa-13282	159	3	no	no	INTJ
ajfa-13282	159	4	.	.	NOUN
ajfa-13282	159	5	1	1	NUM
ajfa-13282	159	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	159	7	449	449	NUM
ajfa-13282	159	8	companies	company	NOUN
ajfa-13282	159	9	with	with	ADP
ajfa-13282	159	10	high	high	ADJ
ajfa-13282	159	11	audit	audit	NOUN
ajfa-13282	159	12	quality	quality	NOUN
ajfa-13282	159	13	resort	resort	NOUN
ajfa-13282	159	14	to	to	ADP
ajfa-13282	159	15	rem	rem	PRON
ajfa-13282	159	16	when	when	SCONJ
ajfa-13282	159	17	they	they	PRON
ajfa-13282	159	18	have	have	VERB
ajfa-13282	159	19	limitations	limitation	NOUN
ajfa-13282	159	20	in	in	ADP
ajfa-13282	159	21	the	the	DET
ajfa-13282	159	22	use	use	NOUN
ajfa-13282	159	23	accrual	accrual	ADJ
ajfa-13282	159	24	techniques	technique	NOUN
ajfa-13282	159	25	(	(	PUNCT
ajfa-13282	159	26	burnett	burnett	PROPN
ajfa-13282	159	27	et	et	PROPN
ajfa-13282	159	28	al	al	PROPN
ajfa-13282	159	29	.	.	PROPN
ajfa-13282	159	30	,	,	PUNCT
ajfa-13282	159	31	2012	2012	NUM
ajfa-13282	159	32	;	;	PUNCT
ajfa-13282	159	33	chi	chi	PROPN
ajfa-13282	159	34	et	et	PROPN
ajfa-13282	159	35	al	al	PROPN
ajfa-13282	159	36	.	.	PROPN
ajfa-13282	159	37	,	,	PUNCT
ajfa-13282	159	38	2011	2011	NUM
ajfa-13282	159	39	)	)	PUNCT
ajfa-13282	159	40	.	.	PUNCT
ajfa-13282	160	1	moreover	moreover	ADV
ajfa-13282	160	2	,	,	PUNCT
ajfa-13282	160	3	enomoto	enomoto	NOUN
ajfa-13282	160	4	et	et	PROPN
ajfa-13282	160	5	al	al	PROPN
ajfa-13282	160	6	.	.	PROPN
ajfa-13282	161	1	(	(	PUNCT
ajfa-13282	161	2	2015	2015	NUM
ajfa-13282	161	3	)	)	PUNCT
ajfa-13282	161	4	examined	examine	VERB
ajfa-13282	161	5	the	the	DET
ajfa-13282	161	6	differences	difference	NOUN
ajfa-13282	161	7	in	in	ADP
ajfa-13282	161	8	aem	aem	PROPN
ajfa-13282	161	9	and	and	CCONJ
ajfa-13282	161	10	rem	rem	VERB
ajfa-13282	161	11	across	across	ADP
ajfa-13282	161	12	countries	country	NOUN
ajfa-13282	161	13	from	from	ADP
ajfa-13282	161	14	the	the	DET
ajfa-13282	161	15	perspective	perspective	NOUN
ajfa-13282	161	16	of	of	ADP
ajfa-13282	161	17	investor	investor	NOUN
ajfa-13282	161	18	protection	protection	NOUN
ajfa-13282	161	19	.	.	PUNCT
ajfa-13282	162	1	they	they	PRON
ajfa-13282	162	2	used	use	VERB
ajfa-13282	162	3	data	datum	NOUN
ajfa-13282	162	4	from	from	ADP
ajfa-13282	162	5	38	38	NUM
ajfa-13282	162	6	countries	country	NOUN
ajfa-13282	162	7	for	for	ADP
ajfa-13282	162	8	the	the	DET
ajfa-13282	162	9	period	period	NOUN
ajfa-13282	162	10	from	from	ADP
ajfa-13282	162	11	1991	1991	NUM
ajfa-13282	162	12	to	to	ADP
ajfa-13282	162	13	2010	2010	NUM
ajfa-13282	162	14	.	.	PUNCT
ajfa-13282	163	1	the	the	DET
ajfa-13282	163	2	results	result	NOUN
ajfa-13282	163	3	showed	show	VERB
ajfa-13282	163	4	that	that	SCONJ
ajfa-13282	163	5	rem	rem	NOUN
ajfa-13282	163	6	is	be	AUX
ajfa-13282	163	7	higher	high	ADJ
ajfa-13282	163	8	in	in	ADP
ajfa-13282	163	9	countries	country	NOUN
ajfa-13282	163	10	with	with	ADP
ajfa-13282	163	11	stronger	strong	ADJ
ajfa-13282	163	12	investor	investor	NOUN
ajfa-13282	163	13	protection	protection	NOUN
ajfa-13282	163	14	.	.	PUNCT
ajfa-13282	164	1	the	the	DET
ajfa-13282	164	2	result	result	NOUN
ajfa-13282	164	3	may	may	AUX
ajfa-13282	164	4	reflect	reflect	VERB
ajfa-13282	164	5	that	that	SCONJ
ajfa-13282	164	6	managers	manager	NOUN
ajfa-13282	164	7	of	of	ADP
ajfa-13282	164	8	the	the	DET
ajfa-13282	164	9	companies	company	NOUN
ajfa-13282	164	10	may	may	AUX
ajfa-13282	164	11	turn	turn	VERB
ajfa-13282	164	12	to	to	ADP
ajfa-13282	164	13	rem	rem	VERB
ajfa-13282	164	14	instead	instead	ADV
ajfa-13282	164	15	of	of	ADP
ajfa-13282	164	16	aem	aem	PROPN
ajfa-13282	164	17	in	in	ADP
ajfa-13282	164	18	countries	country	NOUN
ajfa-13282	164	19	with	with	ADP
ajfa-13282	164	20	high	high	ADJ
ajfa-13282	164	21	levels	level	NOUN
ajfa-13282	164	22	of	of	ADP
ajfa-13282	164	23	investor	investor	NOUN
ajfa-13282	164	24	protection	protection	NOUN
ajfa-13282	164	25	.	.	PUNCT
ajfa-13282	165	1	baatour	baatour	NOUN
ajfa-13282	165	2	and	and	CCONJ
ajfa-13282	165	3	othman	othman	ADJ
ajfa-13282	165	4	(	(	PUNCT
ajfa-13282	165	5	2016	2016	NUM
ajfa-13282	165	6	)	)	PUNCT
ajfa-13282	165	7	studied	study	VERB
ajfa-13282	165	8	the	the	DET
ajfa-13282	165	9	impact	impact	NOUN
ajfa-13282	165	10	of	of	ADP
ajfa-13282	165	11	the	the	DET
ajfa-13282	165	12	legal	legal	ADJ
ajfa-13282	165	13	system	system	NOUN
ajfa-13282	165	14	and	and	CCONJ
ajfa-13282	165	15	economic	economic	ADJ
ajfa-13282	165	16	freedom	freedom	NOUN
ajfa-13282	165	17	on	on	ADP
ajfa-13282	165	18	both	both	DET
ajfa-13282	165	19	types	type	NOUN
ajfa-13282	165	20	of	of	ADP
ajfa-13282	165	21	earnings	earning	NOUN
ajfa-13282	165	22	management	management	NOUN
ajfa-13282	165	23	in	in	ADP
ajfa-13282	165	24	selected	select	VERB
ajfa-13282	165	25	companies	company	NOUN
ajfa-13282	165	26	in	in	ADP
ajfa-13282	165	27	the	the	DET
ajfa-13282	165	28	middle	middle	PROPN
ajfa-13282	165	29	east	east	PROPN
ajfa-13282	165	30	and	and	CCONJ
ajfa-13282	165	31	north	north	ADJ
ajfa-13282	165	32	african	african	ADJ
ajfa-13282	165	33	(	(	PUNCT
ajfa-13282	165	34	mena	mena	PROPN
ajfa-13282	165	35	)	)	PUNCT
ajfa-13282	165	36	.	.	PUNCT
ajfa-13282	166	1	their	their	PRON
ajfa-13282	166	2	results	result	NOUN
ajfa-13282	166	3	suggest	suggest	VERB
ajfa-13282	166	4	that	that	SCONJ
ajfa-13282	166	5	managers	manager	NOUN
ajfa-13282	166	6	under	under	ADP
ajfa-13282	166	7	the	the	DET
ajfa-13282	166	8	impact	impact	NOUN
ajfa-13282	166	9	of	of	ADP
ajfa-13282	166	10	the	the	DET
ajfa-13282	166	11	legal	legal	ADJ
ajfa-13282	166	12	system	system	NOUN
ajfa-13282	166	13	tend	tend	VERB
ajfa-13282	166	14	to	to	PART
ajfa-13282	166	15	practice	practice	VERB
ajfa-13282	166	16	more	more	ADJ
ajfa-13282	166	17	rem	rem	VERB
ajfa-13282	166	18	,	,	PUNCT
ajfa-13282	166	19	whereas	whereas	SCONJ
ajfa-13282	166	20	no	no	DET
ajfa-13282	166	21	effect	effect	NOUN
ajfa-13282	166	22	of	of	ADP
ajfa-13282	166	23	the	the	DET
ajfa-13282	166	24	economic	economic	ADJ
ajfa-13282	166	25	freedom	freedom	NOUN
ajfa-13282	166	26	is	be	AUX
ajfa-13282	166	27	involved	involve	VERB
ajfa-13282	166	28	in	in	ADP
ajfa-13282	166	29	rem	rem	NOUN
ajfa-13282	166	30	practices	practice	NOUN
ajfa-13282	166	31	.	.	PUNCT
ajfa-13282	167	1	the	the	DET
ajfa-13282	167	2	adoption	adoption	NOUN
ajfa-13282	167	3	of	of	ADP
ajfa-13282	167	4	the	the	DET
ajfa-13282	167	5	international	international	ADJ
ajfa-13282	167	6	financial	financial	ADJ
ajfa-13282	167	7	reporting	reporting	NOUN
ajfa-13282	167	8	standards	standard	NOUN
ajfa-13282	167	9	(	(	PUNCT
ajfa-13282	167	10	ifrs	ifrs	NOUN
ajfa-13282	167	11	)	)	PUNCT
ajfa-13282	167	12	has	have	AUX
ajfa-13282	167	13	been	be	AUX
ajfa-13282	167	14	found	find	VERB
ajfa-13282	167	15	to	to	PART
ajfa-13282	167	16	be	be	AUX
ajfa-13282	167	17	a	a	DET
ajfa-13282	167	18	cause	cause	NOUN
ajfa-13282	167	19	behind	behind	ADP
ajfa-13282	167	20	the	the	DET
ajfa-13282	167	21	movement	movement	NOUN
ajfa-13282	167	22	to	to	ADP
ajfa-13282	167	23	the	the	DET
ajfa-13282	167	24	rem	rem	NOUN
ajfa-13282	167	25	alternative	alternative	NOUN
ajfa-13282	167	26	.	.	PUNCT
ajfa-13282	168	1	for	for	ADP
ajfa-13282	168	2	instance	instance	NOUN
ajfa-13282	168	3	,	,	PUNCT
ajfa-13282	168	4	ferentinou	ferentinou	NOUN
ajfa-13282	168	5	and	and	CCONJ
ajfa-13282	168	6	anagnostopoulou	anagnostopoulou	NOUN
ajfa-13282	168	7	(	(	PUNCT
ajfa-13282	168	8	2016	2016	NUM
ajfa-13282	168	9	)	)	PUNCT
ajfa-13282	168	10	conducted	conduct	VERB
ajfa-13282	168	11	a	a	DET
ajfa-13282	168	12	study	study	NOUN
ajfa-13282	168	13	on	on	ADP
ajfa-13282	168	14	the	the	DET
ajfa-13282	168	15	practices	practice	NOUN
ajfa-13282	168	16	of	of	ADP
ajfa-13282	168	17	both	both	DET
ajfa-13282	168	18	types	type	NOUN
ajfa-13282	168	19	of	of	ADP
ajfa-13282	168	20	earnings	earning	NOUN
ajfa-13282	168	21	management	management	NOUN
ajfa-13282	168	22	(	(	PUNCT
ajfa-13282	168	23	aem	aem	PROPN
ajfa-13282	168	24	&	&	CCONJ
ajfa-13282	168	25	rem	rem	PROPN
ajfa-13282	168	26	)	)	PUNCT
ajfa-13282	168	27	during	during	ADP
ajfa-13282	168	28	preand	preand	NOUN
ajfa-13282	168	29	post	post	ADJ
ajfa-13282	168	30	-	-	ADJ
ajfa-13282	168	31	ifrs	ifrs	ADJ
ajfa-13282	168	32	mandatory	mandatory	ADJ
ajfa-13282	168	33	adoption	adoption	NOUN
ajfa-13282	168	34	in	in	ADP
ajfa-13282	168	35	greek	greek	ADJ
ajfa-13282	168	36	companies	company	NOUN
ajfa-13282	168	37	.	.	PUNCT
ajfa-13282	169	1	their	their	PRON
ajfa-13282	169	2	results	result	NOUN
ajfa-13282	169	3	indicate	indicate	VERB
ajfa-13282	169	4	that	that	SCONJ
ajfa-13282	169	5	companies	company	NOUN
ajfa-13282	169	6	shifted	shift	VERB
ajfa-13282	169	7	to	to	AUX
ajfa-13282	169	8	rem	rem	VERB
ajfa-13282	169	9	after	after	ADP
ajfa-13282	169	10	ifrs	ifrs	NOUN
ajfa-13282	169	11	adoption	adoption	NOUN
ajfa-13282	169	12	.	.	PUNCT
ajfa-13282	170	1	ho	ho	PROPN
ajfa-13282	170	2	et	et	PROPN
ajfa-13282	170	3	al	al	PROPN
ajfa-13282	170	4	.	.	PROPN
ajfa-13282	171	1	(	(	PUNCT
ajfa-13282	171	2	2015	2015	NUM
ajfa-13282	171	3	)	)	PUNCT
ajfa-13282	171	4	carried	carry	VERB
ajfa-13282	171	5	out	out	ADP
ajfa-13282	171	6	a	a	DET
ajfa-13282	171	7	similar	similar	ADJ
ajfa-13282	171	8	study	study	NOUN
ajfa-13282	171	9	with	with	ADP
ajfa-13282	171	10	the	the	DET
ajfa-13282	171	11	aim	aim	NOUN
ajfa-13282	171	12	of	of	ADP
ajfa-13282	171	13	investigating	investigate	VERB
ajfa-13282	171	14	the	the	DET
ajfa-13282	171	15	existence	existence	NOUN
ajfa-13282	171	16	of	of	ADP
ajfa-13282	171	17	both	both	CCONJ
ajfa-13282	171	18	aem	aem	PROPN
ajfa-13282	171	19	and	and	CCONJ
ajfa-13282	171	20	rem	rem	X
ajfa-13282	171	21	in	in	ADP
ajfa-13282	171	22	preand	preand	NOUN
ajfa-13282	171	23	post	post	ADJ
ajfa-13282	171	24	-	-	ADJ
ajfa-13282	171	25	ifrs	ifrs	ADJ
ajfa-13282	171	26	adoption	adoption	NOUN
ajfa-13282	171	27	for	for	ADP
ajfa-13282	171	28	chinese	chinese	ADJ
ajfa-13282	171	29	a	a	DET
ajfa-13282	171	30	-	-	PUNCT
ajfa-13282	171	31	share	share	NOUN
ajfa-13282	171	32	firms	firm	NOUN
ajfa-13282	171	33	.	.	PUNCT
ajfa-13282	172	1	they	they	PRON
ajfa-13282	172	2	reported	report	VERB
ajfa-13282	172	3	that	that	SCONJ
ajfa-13282	172	4	chinese	chinese	ADJ
ajfa-13282	172	5	firms	firm	NOUN
ajfa-13282	172	6	turned	turn	VERB
ajfa-13282	172	7	to	to	ADP
ajfa-13282	172	8	rem	rem	PRON
ajfa-13282	172	9	as	as	ADP
ajfa-13282	172	10	an	an	DET
ajfa-13282	172	11	alternative	alternative	ADJ
ajfa-13282	172	12	method	method	NOUN
ajfa-13282	172	13	for	for	ADP
ajfa-13282	172	14	upward	upward	ADJ
ajfa-13282	172	15	earnings	earning	NOUN
ajfa-13282	172	16	manipulations	manipulation	NOUN
ajfa-13282	172	17	in	in	ADP
ajfa-13282	172	18	the	the	DET
ajfa-13282	172	19	period	period	NOUN
ajfa-13282	172	20	after	after	ADP
ajfa-13282	172	21	ifrs	ifrs	NOUN
ajfa-13282	172	22	adoption	adoption	NOUN
ajfa-13282	172	23	.	.	PUNCT
ajfa-13282	173	1	furthermore	furthermore	ADV
ajfa-13282	173	2	,	,	PUNCT
ajfa-13282	173	3	ipino	ipino	NOUN
ajfa-13282	173	4	and	and	CCONJ
ajfa-13282	173	5	parbonetti	parbonetti	PROPN
ajfa-13282	173	6	(	(	PUNCT
ajfa-13282	173	7	2017	2017	NUM
ajfa-13282	173	8	)	)	PUNCT
ajfa-13282	173	9	examined	examine	VERB
ajfa-13282	173	10	whether	whether	SCONJ
ajfa-13282	173	11	the	the	DET
ajfa-13282	173	12	use	use	NOUN
ajfa-13282	173	13	of	of	ADP
ajfa-13282	173	14	rem	rem	NOUN
ajfa-13282	173	15	was	be	AUX
ajfa-13282	173	16	more	more	ADJ
ajfa-13282	173	17	than	than	ADP
ajfa-13282	173	18	aem	aem	VERB
ajfa-13282	173	19	after	after	ADP
ajfa-13282	173	20	the	the	DET
ajfa-13282	173	21	adoption	adoption	NOUN
ajfa-13282	173	22	of	of	ADP
ajfa-13282	173	23	ifrs	ifrs	PROPN
ajfa-13282	173	24	in	in	ADP
ajfa-13282	173	25	companies	company	NOUN
ajfa-13282	173	26	distributed	distribute	VERB
ajfa-13282	173	27	in	in	ADP
ajfa-13282	173	28	33	33	NUM
ajfa-13282	173	29	countries	country	NOUN
ajfa-13282	173	30	for	for	ADP
ajfa-13282	173	31	the	the	DET
ajfa-13282	173	32	period	period	NOUN
ajfa-13282	173	33	from	from	ADP
ajfa-13282	173	34	2000	2000	NUM
ajfa-13282	173	35	to	to	ADP
ajfa-13282	173	36	2010	2010	NUM
ajfa-13282	173	37	.	.	PUNCT
ajfa-13282	174	1	their	their	PRON
ajfa-13282	174	2	results	result	NOUN
ajfa-13282	174	3	showed	show	VERB
ajfa-13282	174	4	that	that	SCONJ
ajfa-13282	174	5	companies	company	NOUN
ajfa-13282	174	6	substituted	substitute	VERB
ajfa-13282	174	7	rem	rem	VERB
ajfa-13282	174	8	for	for	ADP
ajfa-13282	174	9	aem	aem	NOUN
ajfa-13282	174	10	after	after	ADP
ajfa-13282	174	11	ifrs	ifrs	NOUN
ajfa-13282	174	12	adoption	adoption	NOUN
ajfa-13282	174	13	.	.	PUNCT
ajfa-13282	175	1	however	however	ADV
ajfa-13282	175	2	,	,	PUNCT
ajfa-13282	175	3	sellami	sellami	NOUN
ajfa-13282	175	4	and	and	CCONJ
ajfa-13282	175	5	fakhfakh	fakhfakh	NOUN
ajfa-13282	175	6	(	(	PUNCT
ajfa-13282	175	7	2013	2013	NUM
ajfa-13282	175	8	)	)	PUNCT
ajfa-13282	175	9	documented	document	VERB
ajfa-13282	175	10	a	a	DET
ajfa-13282	175	11	negative	negative	ADJ
ajfa-13282	175	12	association	association	NOUN
ajfa-13282	175	13	between	between	ADP
ajfa-13282	175	14	ifrs	ifrs	PROPN
ajfa-13282	175	15	adoption	adoption	NOUN
ajfa-13282	175	16	and	and	CCONJ
ajfa-13282	175	17	earnings	earning	NOUN
ajfa-13282	175	18	management	management	NOUN
ajfa-13282	175	19	(	(	PUNCT
ajfa-13282	175	20	both	both	CCONJ
ajfa-13282	175	21	accrual	accrual	ADJ
ajfa-13282	175	22	and	and	CCONJ
ajfa-13282	175	23	real	real	ADJ
ajfa-13282	175	24	)	)	PUNCT
ajfa-13282	175	25	.	.	PUNCT
ajfa-13282	176	1	in	in	ADP
ajfa-13282	176	2	fact	fact	NOUN
ajfa-13282	176	3	,	,	PUNCT
ajfa-13282	176	4	all	all	DET
ajfa-13282	176	5	the	the	DET
ajfa-13282	176	6	studies	study	NOUN
ajfa-13282	176	7	reviewed	review	VERB
ajfa-13282	176	8	above	above	ADV
ajfa-13282	176	9	-	-	PUNCT
ajfa-13282	176	10	provided	provide	VERB
ajfa-13282	176	11	evidence	evidence	NOUN
ajfa-13282	176	12	on	on	ADP
ajfa-13282	176	13	the	the	DET
ajfa-13282	176	14	movement	movement	NOUN
ajfa-13282	176	15	in	in	ADP
ajfa-13282	176	16	practice	practice	NOUN
ajfa-13282	176	17	from	from	ADP
ajfa-13282	176	18	aem	aem	PROPN
ajfa-13282	176	19	to	to	ADP
ajfa-13282	176	20	rem	rem	PROPN
ajfa-13282	176	21	.	.	PUNCT
ajfa-13282	176	22	however	however	ADV
ajfa-13282	176	23	,	,	PUNCT
ajfa-13282	176	24	such	such	ADJ
ajfa-13282	176	25	studies	study	NOUN
ajfa-13282	176	26	do	do	AUX
ajfa-13282	176	27	not	not	PART
ajfa-13282	176	28	confirm	confirm	VERB
ajfa-13282	176	29	the	the	DET
ajfa-13282	176	30	total	total	ADJ
ajfa-13282	176	31	switch	switch	NOUN
ajfa-13282	176	32	from	from	ADP
ajfa-13282	176	33	one	one	NUM
ajfa-13282	176	34	to	to	ADP
ajfa-13282	176	35	another	another	PRON
ajfa-13282	176	36	.	.	PUNCT
ajfa-13282	177	1	thus	thus	ADV
ajfa-13282	177	2	,	,	PUNCT
ajfa-13282	177	3	rem	rem	PRON
ajfa-13282	177	4	can	can	AUX
ajfa-13282	177	5	be	be	AUX
ajfa-13282	177	6	used	use	VERB
ajfa-13282	177	7	as	as	ADP
ajfa-13282	177	8	a	a	DET
ajfa-13282	177	9	substitute	substitute	NOUN
ajfa-13282	177	10	or	or	CCONJ
ajfa-13282	177	11	complementary	complementary	ADJ
ajfa-13282	177	12	with	with	ADP
ajfa-13282	177	13	aem	aem	PROPN
ajfa-13282	177	14	.	.	PROPN
ajfa-13282	178	1	in	in	ADP
ajfa-13282	178	2	this	this	DET
ajfa-13282	178	3	context	context	NOUN
ajfa-13282	178	4	,	,	PUNCT
ajfa-13282	178	5	zang	zang	PROPN
ajfa-13282	178	6	(	(	PUNCT
ajfa-13282	178	7	2012	2012	NUM
ajfa-13282	178	8	)	)	PUNCT
ajfa-13282	178	9	questioned	question	VERB
ajfa-13282	178	10	whether	whether	SCONJ
ajfa-13282	178	11	managers	manager	NOUN
ajfa-13282	178	12	use	use	VERB
ajfa-13282	178	13	both	both	DET
ajfa-13282	178	14	methods	method	NOUN
ajfa-13282	178	15	on	on	ADP
ajfa-13282	178	16	earnings	earning	NOUN
ajfa-13282	178	17	manipulation	manipulation	NOUN
ajfa-13282	178	18	practices	practice	NOUN
ajfa-13282	178	19	.	.	PUNCT
ajfa-13282	179	1	based	base	VERB
ajfa-13282	179	2	on	on	ADP
ajfa-13282	179	3	a	a	DET
ajfa-13282	179	4	sample	sample	NOUN
ajfa-13282	179	5	containing	contain	VERB
ajfa-13282	179	6	more	more	ADJ
ajfa-13282	179	7	than	than	ADP
ajfa-13282	179	8	6,500	6,500	NUM
ajfa-13282	179	9	firm	firm	ADJ
ajfa-13282	179	10	-	-	PUNCT
ajfa-13282	179	11	years	year	NOUN
ajfa-13282	179	12	over	over	ADP
ajfa-13282	179	13	the	the	DET
ajfa-13282	179	14	period	period	NOUN
ajfa-13282	179	15	1987–2008	1987–2008	NUM
ajfa-13282	179	16	to	to	PART
ajfa-13282	179	17	investigate	investigate	VERB
ajfa-13282	179	18	the	the	DET
ajfa-13282	179	19	above	above	ADJ
ajfa-13282	179	20	question	question	NOUN
ajfa-13282	179	21	,	,	PUNCT
ajfa-13282	179	22	the	the	DET
ajfa-13282	179	23	researcher	researcher	NOUN
ajfa-13282	179	24	found	find	VERB
ajfa-13282	179	25	that	that	SCONJ
ajfa-13282	179	26	managers	manager	NOUN
ajfa-13282	179	27	used	use	VERB
ajfa-13282	179	28	both	both	DET
ajfa-13282	179	29	techniques	technique	NOUN
ajfa-13282	179	30	on	on	ADP
ajfa-13282	179	31	earnings	earning	NOUN
ajfa-13282	179	32	management	management	NOUN
ajfa-13282	179	33	as	as	ADP
ajfa-13282	179	34	substitutes	substitute	NOUN
ajfa-13282	179	35	,	,	PUNCT
ajfa-13282	179	36	and	and	CCONJ
ajfa-13282	179	37	this	this	PRON
ajfa-13282	179	38	depends	depend	VERB
ajfa-13282	179	39	on	on	ADP
ajfa-13282	179	40	the	the	DET
ajfa-13282	179	41	cost	cost	NOUN
ajfa-13282	179	42	of	of	ADP
ajfa-13282	179	43	each	each	DET
ajfa-13282	179	44	one	one	NUM
ajfa-13282	179	45	.	.	PUNCT
ajfa-13282	180	1	furthermore	furthermore	ADV
ajfa-13282	180	2	,	,	PUNCT
ajfa-13282	180	3	matsuura	matsuura	PROPN
ajfa-13282	180	4	(	(	PUNCT
ajfa-13282	180	5	2008	2008	NUM
ajfa-13282	180	6	)	)	PUNCT
ajfa-13282	180	7	investigated	investigate	VERB
ajfa-13282	180	8	the	the	DET
ajfa-13282	180	9	relationship	relationship	NOUN
ajfa-13282	180	10	between	between	ADP
ajfa-13282	180	11	rem	rem	PROPN
ajfa-13282	180	12	(	(	PUNCT
ajfa-13282	180	13	measured	measure	VERB
ajfa-13282	180	14	by	by	ADP
ajfa-13282	180	15	cash	cash	NOUN
ajfa-13282	180	16	flow	flow	NOUN
ajfa-13282	180	17	from	from	ADP
ajfa-13282	180	18	operations	operation	NOUN
ajfa-13282	180	19	activities	activity	NOUN
ajfa-13282	180	20	)	)	PUNCT
ajfa-13282	180	21	and	and	CCONJ
ajfa-13282	180	22	aem	aem	PROPN
ajfa-13282	180	23	to	to	PART
ajfa-13282	180	24	smooth	smooth	ADJ
ajfa-13282	180	25	earnings	earning	NOUN
ajfa-13282	180	26	.	.	PUNCT
ajfa-13282	181	1	the	the	DET
ajfa-13282	181	2	results	result	NOUN
ajfa-13282	181	3	demonstrated	demonstrate	VERB
ajfa-13282	181	4	that	that	SCONJ
ajfa-13282	181	5	the	the	DET
ajfa-13282	181	6	relationship	relationship	NOUN
ajfa-13282	181	7	between	between	ADP
ajfa-13282	181	8	both	both	PRON
ajfa-13282	181	9	rem	rem	NOUN
ajfa-13282	181	10	and	and	CCONJ
ajfa-13282	181	11	aem	aem	NOUN
ajfa-13282	181	12	is	be	AUX
ajfa-13282	181	13	sequential	sequential	ADJ
ajfa-13282	181	14	,	,	PUNCT
ajfa-13282	181	15	and	and	CCONJ
ajfa-13282	181	16	they	they	PRON
ajfa-13282	181	17	are	be	AUX
ajfa-13282	181	18	both	both	PRON
ajfa-13282	181	19	used	use	VERB
ajfa-13282	181	20	by	by	ADP
ajfa-13282	181	21	managers	manager	NOUN
ajfa-13282	181	22	complementarily	complementarily	ADV
ajfa-13282	181	23	.	.	PUNCT
ajfa-13282	182	1	moreover	moreover	ADV
ajfa-13282	182	2	,	,	PUNCT
ajfa-13282	182	3	alhadab	alhadab	PROPN
ajfa-13282	182	4	et	et	PROPN
ajfa-13282	182	5	al	al	PROPN
ajfa-13282	182	6	.	.	PROPN
ajfa-13282	183	1	(	(	PUNCT
ajfa-13282	183	2	2015	2015	NUM
ajfa-13282	183	3	)	)	PUNCT
ajfa-13282	183	4	provided	provide	VERB
ajfa-13282	183	5	evidence	evidence	NOUN
ajfa-13282	183	6	that	that	SCONJ
ajfa-13282	183	7	companies	company	NOUN
ajfa-13282	183	8	during	during	ADP
ajfa-13282	183	9	the	the	DET
ajfa-13282	183	10	ipo	ipo	NOUN
ajfa-13282	183	11	year	year	NOUN
ajfa-13282	183	12	used	use	VERB
ajfa-13282	183	13	both	both	DET
ajfa-13282	183	14	earnings	earning	NOUN
ajfa-13282	183	15	management	management	NOUN
ajfa-13282	183	16	techniques	technique	NOUN
ajfa-13282	183	17	to	to	ADP
ajfa-13282	183	18	upward	upward	ADJ
ajfa-13282	183	19	earnings	earning	NOUN
ajfa-13282	183	20	.	.	PUNCT
ajfa-13282	184	1	figure	figure	NOUN
ajfa-13282	184	2	(	(	PUNCT
ajfa-13282	184	3	2	2	X
ajfa-13282	184	4	)	)	PUNCT
ajfa-13282	184	5	summarize	summarize	VERB
ajfa-13282	184	6	reasons	reason	NOUN
ajfa-13282	184	7	behind	behind	ADP
ajfa-13282	184	8	shifting	shift	VERB
ajfa-13282	184	9	in	in	ADP
ajfa-13282	184	10	practice	practice	NOUN
ajfa-13282	184	11	from	from	ADP
ajfa-13282	184	12	aem	aem	PROPN
ajfa-13282	184	13	to	to	ADP
ajfa-13282	184	14	rem	rem	PROPN
ajfa-13282	184	15	.	.	PROPN
ajfa-13282	184	16	asian	asian	ADJ
ajfa-13282	184	17	journal	journal	PROPN
ajfa-13282	184	18	of	of	ADP
ajfa-13282	184	19	finance	finance	PROPN
ajfa-13282	184	20	&	&	CCONJ
ajfa-13282	184	21	accounting	accounting	PROPN
ajfa-13282	184	22	issn	issn	PROPN
ajfa-13282	184	23	1946	1946	NUM
ajfa-13282	184	24	-	-	PUNCT
ajfa-13282	184	25	052x	052x	NOUN
ajfa-13282	184	26	2018	2018	NUM
ajfa-13282	184	27	,	,	PUNCT
ajfa-13282	184	28	vol	vol	NOUN
ajfa-13282	184	29	.	.	PROPN
ajfa-13282	184	30	10	10	NUM
ajfa-13282	184	31	,	,	PUNCT
ajfa-13282	184	32	no	no	INTJ
ajfa-13282	184	33	.	.	NOUN
ajfa-13282	184	34	1	1	NUM
ajfa-13282	184	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	184	36	450	450	NUM
ajfa-13282	184	37	figure	figure	NOUN
ajfa-13282	184	38	2	2	NUM
ajfa-13282	184	39	.	.	NOUN
ajfa-13282	184	40	reasons	reason	NOUN
ajfa-13282	184	41	behind	behind	ADP
ajfa-13282	184	42	the	the	DET
ajfa-13282	184	43	shifting	shifting	NOUN
ajfa-13282	184	44	of	of	ADP
ajfa-13282	184	45	practices	practice	NOUN
ajfa-13282	184	46	from	from	ADP
ajfa-13282	184	47	aem	aem	PROPN
ajfa-13282	184	48	to	to	AUX
ajfa-13282	184	49	rem	rem	X
ajfa-13282	184	50	4.3	4.3	NUM
ajfa-13282	184	51	.	.	PUNCT
ajfa-13282	184	52	consequences	consequence	NOUN
ajfa-13282	184	53	of	of	ADP
ajfa-13282	184	54	real	real	ADJ
ajfa-13282	184	55	earnings	earning	NOUN
ajfa-13282	184	56	management	management	NOUN
ajfa-13282	184	57	researchers	researcher	NOUN
ajfa-13282	184	58	have	have	AUX
ajfa-13282	184	59	argued	argue	VERB
ajfa-13282	184	60	that	that	SCONJ
ajfa-13282	184	61	earnings	earning	NOUN
ajfa-13282	184	62	management	management	NOUN
ajfa-13282	184	63	victims	victim	NOUN
ajfa-13282	184	64	are	be	AUX
ajfa-13282	184	65	investors	investor	NOUN
ajfa-13282	184	66	,	,	PUNCT
ajfa-13282	184	67	regulators	regulator	NOUN
ajfa-13282	184	68	,	,	PUNCT
ajfa-13282	184	69	customers	customer	NOUN
ajfa-13282	184	70	,	,	PUNCT
ajfa-13282	184	71	bankers	banker	NOUN
ajfa-13282	184	72	,	,	PUNCT
ajfa-13282	184	73	unions	union	NOUN
ajfa-13282	184	74	,	,	PUNCT
ajfa-13282	184	75	suppliers	supplier	NOUN
ajfa-13282	184	76	,	,	PUNCT
ajfa-13282	184	77	and	and	CCONJ
ajfa-13282	184	78	competitors	competitor	NOUN
ajfa-13282	184	79	(	(	PUNCT
ajfa-13282	184	80	e.g.	e.g.	ADV
ajfa-13282	184	81	,	,	PUNCT
ajfa-13282	184	82	lo	lo	PROPN
ajfa-13282	184	83	,	,	PUNCT
ajfa-13282	184	84	2008	2008	NUM
ajfa-13282	184	85	)	)	PUNCT
ajfa-13282	184	86	.	.	PUNCT
ajfa-13282	185	1	abad	abad	PROPN
ajfa-13282	185	2	,	,	PUNCT
ajfa-13282	185	3	cutillas	cutilla	NOUN
ajfa-13282	185	4	-	-	PUNCT
ajfa-13282	185	5	gomariz	gomariz	NOUN
ajfa-13282	185	6	,	,	PUNCT
ajfa-13282	185	7	sánchez	sánchez	NOUN
ajfa-13282	185	8	-	-	PUNCT
ajfa-13282	185	9	ballesta	ballesta	NOUN
ajfa-13282	185	10	,	,	PUNCT
ajfa-13282	185	11	and	and	CCONJ
ajfa-13282	185	12	yague	yague	NOUN
ajfa-13282	185	13	(	(	PUNCT
ajfa-13282	185	14	2016	2016	NUM
ajfa-13282	185	15	)	)	PUNCT
ajfa-13282	185	16	documented	document	VERB
ajfa-13282	185	17	that	that	SCONJ
ajfa-13282	185	18	rem	rem	NOUN
ajfa-13282	185	19	is	be	AUX
ajfa-13282	185	20	positively	positively	ADV
ajfa-13282	185	21	associated	associate	VERB
ajfa-13282	185	22	with	with	ADP
ajfa-13282	185	23	the	the	DET
ajfa-13282	185	24	level	level	NOUN
ajfa-13282	185	25	of	of	ADP
ajfa-13282	185	26	information	information	NOUN
ajfa-13282	185	27	asymmetry	asymmetry	NOUN
ajfa-13282	185	28	in	in	ADP
ajfa-13282	185	29	spanish	spanish	ADJ
ajfa-13282	185	30	listed	list	VERB
ajfa-13282	185	31	firms	firm	NOUN
ajfa-13282	185	32	,	,	PUNCT
ajfa-13282	185	33	which	which	PRON
ajfa-13282	185	34	indicate	indicate	VERB
ajfa-13282	185	35	that	that	SCONJ
ajfa-13282	185	36	rem	rem	PRON
ajfa-13282	185	37	garbles	garble	VERB
ajfa-13282	185	38	the	the	DET
ajfa-13282	185	39	market	market	NOUN
ajfa-13282	185	40	.	.	PUNCT
ajfa-13282	186	1	the	the	DET
ajfa-13282	186	2	literature	literature	NOUN
ajfa-13282	186	3	suggests	suggest	VERB
ajfa-13282	186	4	that	that	SCONJ
ajfa-13282	186	5	rem	rem	VERB
ajfa-13282	186	6	activities	activity	NOUN
ajfa-13282	186	7	affect	affect	VERB
ajfa-13282	186	8	companies	company	NOUN
ajfa-13282	186	9	in	in	ADP
ajfa-13282	186	10	different	different	ADJ
ajfa-13282	186	11	aspects	aspect	NOUN
ajfa-13282	186	12	because	because	SCONJ
ajfa-13282	186	13	they	they	PRON
ajfa-13282	186	14	misrepresent	misrepresent	VERB
ajfa-13282	186	15	the	the	DET
ajfa-13282	186	16	actual	actual	ADJ
ajfa-13282	186	17	financial	financial	ADJ
ajfa-13282	186	18	position	position	NOUN
ajfa-13282	186	19	and	and	CCONJ
ajfa-13282	186	20	economic	economic	ADJ
ajfa-13282	186	21	performance	performance	NOUN
ajfa-13282	186	22	(	(	PUNCT
ajfa-13282	186	23	sellami	sellami	NOUN
ajfa-13282	186	24	,	,	PUNCT
ajfa-13282	186	25	2015	2015	NUM
ajfa-13282	186	26	)	)	PUNCT
ajfa-13282	186	27	.	.	PUNCT
ajfa-13282	187	1	rem	rem	PRON
ajfa-13282	187	2	is	be	AUX
ajfa-13282	187	3	considered	consider	VERB
ajfa-13282	187	4	a	a	DET
ajfa-13282	187	5	signal	signal	NOUN
ajfa-13282	187	6	of	of	ADP
ajfa-13282	187	7	worse	bad	ADJ
ajfa-13282	187	8	financial	financial	ADJ
ajfa-13282	187	9	performance	performance	NOUN
ajfa-13282	187	10	in	in	ADP
ajfa-13282	187	11	the	the	DET
ajfa-13282	187	12	future	future	NOUN
ajfa-13282	187	13	(	(	PUNCT
ajfa-13282	187	14	cohen	cohen	PROPN
ajfa-13282	187	15	&	&	CCONJ
ajfa-13282	187	16	zarowin	zarowin	PROPN
ajfa-13282	187	17	,	,	PUNCT
ajfa-13282	187	18	2010	2010	NUM
ajfa-13282	187	19	;	;	PUNCT
ajfa-13282	187	20	gunny	gunny	NOUN
ajfa-13282	187	21	,	,	PUNCT
ajfa-13282	187	22	2005	2005	NUM
ajfa-13282	187	23	;	;	PUNCT
ajfa-13282	187	24	tabassum	tabassum	NOUN
ajfa-13282	187	25	,	,	PUNCT
ajfa-13282	187	26	kaleem	kaleem	PROPN
ajfa-13282	187	27	,	,	PUNCT
ajfa-13282	187	28	&	&	CCONJ
ajfa-13282	187	29	nazir	nazir	PROPN
ajfa-13282	187	30	,	,	PUNCT
ajfa-13282	187	31	2015	2015	NUM
ajfa-13282	187	32	)	)	PUNCT
ajfa-13282	187	33	.	.	PUNCT
ajfa-13282	188	1	moreover	moreover	ADV
ajfa-13282	188	2	,	,	PUNCT
ajfa-13282	188	3	rem	rem	NOUN
ajfa-13282	188	4	reflects	reflect	VERB
ajfa-13282	188	5	weaknesses	weakness	NOUN
ajfa-13282	188	6	in	in	ADP
ajfa-13282	188	7	the	the	DET
ajfa-13282	188	8	internal	internal	ADJ
ajfa-13282	188	9	audit	audit	NOUN
ajfa-13282	188	10	function	function	NOUN
ajfa-13282	188	11	(	(	PUNCT
ajfa-13282	188	12	iaf	iaf	PROPN
ajfa-13282	188	13	)	)	PUNCT
ajfa-13282	188	14	.	.	PUNCT
ajfa-13282	189	1	a	a	DET
ajfa-13282	189	2	study	study	NOUN
ajfa-13282	189	3	conducted	conduct	VERB
ajfa-13282	189	4	by	by	ADP
ajfa-13282	189	5	lenard	lenard	PROPN
ajfa-13282	189	6	,	,	PUNCT
ajfa-13282	189	7	petruska	petruska	PROPN
ajfa-13282	189	8	,	,	PUNCT
ajfa-13282	189	9	alam	alam	PROPN
ajfa-13282	189	10	,	,	PUNCT
ajfa-13282	189	11	and	and	CCONJ
ajfa-13282	189	12	yu	yu	PROPN
ajfa-13282	189	13	(	(	PUNCT
ajfa-13282	189	14	2016	2016	NUM
ajfa-13282	189	15	)	)	PUNCT
ajfa-13282	189	16	in	in	ADP
ajfa-13282	189	17	the	the	DET
ajfa-13282	189	18	us	us	PROPN
ajfa-13282	189	19	market	market	NOUN
ajfa-13282	189	20	demonstrated	demonstrate	VERB
ajfa-13282	189	21	that	that	SCONJ
ajfa-13282	189	22	internal	internal	ADJ
ajfa-13282	189	23	control	control	NOUN
ajfa-13282	189	24	weaknesses	weakness	NOUN
ajfa-13282	189	25	in	in	ADP
ajfa-13282	189	26	companies	company	NOUN
ajfa-13282	189	27	is	be	AUX
ajfa-13282	189	28	positively	positively	ADV
ajfa-13282	189	29	associated	associate	VERB
ajfa-13282	189	30	with	with	ADP
ajfa-13282	189	31	rem	rem	NOUN
ajfa-13282	189	32	,	,	PUNCT
ajfa-13282	189	33	thus	thus	ADV
ajfa-13282	189	34	suggesting	suggest	VERB
ajfa-13282	189	35	that	that	SCONJ
ajfa-13282	189	36	companies	company	NOUN
ajfa-13282	189	37	which	which	PRON
ajfa-13282	189	38	practice	practice	NOUN
ajfa-13282	189	39	rem	rem	VERB
ajfa-13282	189	40	have	have	VERB
ajfa-13282	189	41	lower	low	ADJ
ajfa-13282	189	42	performance	performance	NOUN
ajfa-13282	189	43	in	in	ADP
ajfa-13282	189	44	subsequent	subsequent	ADJ
ajfa-13282	189	45	years	year	NOUN
ajfa-13282	189	46	.	.	PUNCT
ajfa-13282	190	1	similarly	similarly	ADV
ajfa-13282	190	2	,	,	PUNCT
ajfa-13282	190	3	moradi	moradi	NOUN
ajfa-13282	190	4	,	,	PUNCT
ajfa-13282	190	5	salehi	salehi	NOUN
ajfa-13282	190	6	,	,	PUNCT
ajfa-13282	190	7	and	and	CCONJ
ajfa-13282	190	8	zamanirad	zamanirad	PROPN
ajfa-13282	190	9	(	(	PUNCT
ajfa-13282	190	10	2015	2015	NUM
ajfa-13282	190	11	)	)	PUNCT
ajfa-13282	190	12	reported	report	VERB
ajfa-13282	190	13	that	that	SCONJ
ajfa-13282	190	14	rem	rem	NOUN
ajfa-13282	190	15	is	be	AUX
ajfa-13282	190	16	negatively	negatively	ADV
ajfa-13282	190	17	associated	associate	VERB
ajfa-13282	190	18	with	with	ADP
ajfa-13282	190	19	the	the	DET
ajfa-13282	190	20	future	future	ADJ
ajfa-13282	190	21	performance	performance	NOUN
ajfa-13282	190	22	of	of	ADP
ajfa-13282	190	23	companies	company	NOUN
ajfa-13282	190	24	.	.	PUNCT
ajfa-13282	191	1	additionally	additionally	ADV
ajfa-13282	191	2	,	,	PUNCT
ajfa-13282	191	3	previous	previous	ADJ
ajfa-13282	191	4	studies	study	NOUN
ajfa-13282	191	5	have	have	AUX
ajfa-13282	191	6	reported	report	VERB
ajfa-13282	191	7	that	that	SCONJ
ajfa-13282	191	8	rem	rem	NOUN
ajfa-13282	191	9	affects	affect	VERB
ajfa-13282	191	10	a	a	DET
ajfa-13282	191	11	company	company	NOUN
ajfa-13282	191	12	’s	’s	PART
ajfa-13282	191	13	value	value	NOUN
ajfa-13282	191	14	.	.	PUNCT
ajfa-13282	192	1	according	accord	VERB
ajfa-13282	192	2	to	to	ADP
ajfa-13282	192	3	roychowdhury	roychowdhury	NOUN
ajfa-13282	192	4	(	(	PUNCT
ajfa-13282	192	5	2006	2006	NUM
ajfa-13282	192	6	)	)	PUNCT
ajfa-13282	192	7	,	,	PUNCT
ajfa-13282	192	8	rem	rem	AUX
ajfa-13282	192	9	techniques	technique	NOUN
ajfa-13282	192	10	such	such	ADJ
ajfa-13282	192	11	as	as	ADP
ajfa-13282	192	12	price	price	NOUN
ajfa-13282	192	13	discounts	discount	NOUN
ajfa-13282	192	14	and	and	CCONJ
ajfa-13282	192	15	more	more	ADJ
ajfa-13282	192	16	lenient	lenient	ADJ
ajfa-13282	192	17	credit	credit	NOUN
ajfa-13282	192	18	conditions	condition	NOUN
ajfa-13282	192	19	increase	increase	VERB
ajfa-13282	192	20	earnings	earning	NOUN
ajfa-13282	192	21	in	in	ADP
ajfa-13282	192	22	the	the	DET
ajfa-13282	192	23	current	current	ADJ
ajfa-13282	192	24	period	period	NOUN
ajfa-13282	192	25	,	,	PUNCT
ajfa-13282	192	26	but	but	CCONJ
ajfa-13282	192	27	they	they	PRON
ajfa-13282	192	28	may	may	AUX
ajfa-13282	192	29	negatively	negatively	ADV
ajfa-13282	192	30	affect	affect	VERB
ajfa-13282	192	31	cash	cash	NOUN
ajfa-13282	192	32	flow	flow	NOUN
ajfa-13282	192	33	in	in	ADP
ajfa-13282	192	34	subsequent	subsequent	ADJ
ajfa-13282	192	35	periods	period	NOUN
ajfa-13282	192	36	.	.	PUNCT
ajfa-13282	193	1	researchers	researcher	NOUN
ajfa-13282	193	2	also	also	ADV
ajfa-13282	193	3	postulate	postulate	VERB
ajfa-13282	193	4	that	that	SCONJ
ajfa-13282	193	5	rem	rem	NOUN
ajfa-13282	193	6	is	be	AUX
ajfa-13282	193	7	more	more	ADV
ajfa-13282	193	8	costly	costly	ADJ
ajfa-13282	193	9	than	than	ADP
ajfa-13282	193	10	aem	aem	PROPN
ajfa-13282	193	11	due	due	ADP
ajfa-13282	193	12	to	to	ADP
ajfa-13282	193	13	its	its	PRON
ajfa-13282	193	14	negative	negative	ADJ
ajfa-13282	193	15	consequences	consequence	NOUN
ajfa-13282	193	16	on	on	ADP
ajfa-13282	193	17	cash	cash	NOUN
ajfa-13282	193	18	flows	flow	NOUN
ajfa-13282	193	19	and	and	CCONJ
ajfa-13282	193	20	company	company	NOUN
ajfa-13282	193	21	value	value	NOUN
ajfa-13282	193	22	in	in	ADP
ajfa-13282	193	23	the	the	DET
ajfa-13282	193	24	long	long	ADJ
ajfa-13282	193	25	run	run	NOUN
ajfa-13282	193	26	(	(	PUNCT
ajfa-13282	193	27	chi	chi	NOUN
ajfa-13282	193	28	et	et	PROPN
ajfa-13282	193	29	al	al	PROPN
ajfa-13282	193	30	.	.	PROPN
ajfa-13282	193	31	,	,	PUNCT
ajfa-13282	193	32	2011	2011	NUM
ajfa-13282	193	33	;	;	PUNCT
ajfa-13282	193	34	cohen	cohen	PROPN
ajfa-13282	193	35	&	&	CCONJ
ajfa-13282	193	36	zarowin	zarowin	PROPN
ajfa-13282	193	37	,	,	PUNCT
ajfa-13282	193	38	2010	2010	NUM
ajfa-13282	193	39	;	;	PUNCT
ajfa-13282	193	40	cohen	cohen	PROPN
ajfa-13282	193	41	et	et	PROPN
ajfa-13282	193	42	al	al	PROPN
ajfa-13282	193	43	.	.	PROPN
ajfa-13282	193	44	,	,	PUNCT
ajfa-13282	193	45	2008	2008	NUM
ajfa-13282	193	46	;	;	PUNCT
ajfa-13282	193	47	ewert	ewert	PROPN
ajfa-13282	193	48	&	&	CCONJ
ajfa-13282	193	49	wagenhofer	wagenhofer	VERB
ajfa-13282	193	50	,	,	PUNCT
ajfa-13282	193	51	2005	2005	NUM
ajfa-13282	193	52	;	;	PUNCT
ajfa-13282	193	53	roychowdhury	roychowdhury	NOUN
ajfa-13282	193	54	,	,	PUNCT
ajfa-13282	193	55	2006	2006	NUM
ajfa-13282	193	56	)	)	PUNCT
ajfa-13282	193	57	.	.	PUNCT
ajfa-13282	194	1	kim	kim	PROPN
ajfa-13282	194	2	and	and	CCONJ
ajfa-13282	194	3	sohn	sohn	PROPN
ajfa-13282	194	4	(	(	PUNCT
ajfa-13282	194	5	2013	2013	NUM
ajfa-13282	194	6	)	)	PUNCT
ajfa-13282	194	7	investigated	investigate	VERB
ajfa-13282	194	8	the	the	DET
ajfa-13282	194	9	influence	influence	NOUN
ajfa-13282	194	10	of	of	ADP
ajfa-13282	194	11	rem	rem	X
ajfa-13282	194	12	on	on	ADP
ajfa-13282	194	13	the	the	DET
ajfa-13282	194	14	cost	cost	NOUN
ajfa-13282	194	15	of	of	ADP
ajfa-13282	194	16	equity	equity	NOUN
ajfa-13282	194	17	in	in	ADP
ajfa-13282	194	18	us	us	PROPN
ajfa-13282	194	19	companies	company	NOUN
ajfa-13282	194	20	and	and	CCONJ
ajfa-13282	194	21	provided	provide	VERB
ajfa-13282	194	22	evidence	evidence	NOUN
ajfa-13282	194	23	on	on	ADP
ajfa-13282	194	24	the	the	DET
ajfa-13282	194	25	positive	positive	ADJ
ajfa-13282	194	26	relationship	relationship	NOUN
ajfa-13282	194	27	.	.	PUNCT
ajfa-13282	195	1	such	such	DET
ajfa-13282	195	2	a	a	DET
ajfa-13282	195	3	result	result	NOUN
ajfa-13282	195	4	implies	imply	VERB
ajfa-13282	195	5	that	that	SCONJ
ajfa-13282	195	6	increasing	increase	VERB
ajfa-13282	195	7	rem	rem	NOUN
ajfa-13282	195	8	practices	practice	NOUN
ajfa-13282	195	9	leads	lead	VERB
ajfa-13282	195	10	to	to	ADP
ajfa-13282	195	11	increasing	increase	VERB
ajfa-13282	195	12	the	the	DET
ajfa-13282	195	13	costs	cost	NOUN
ajfa-13282	195	14	of	of	ADP
ajfa-13282	195	15	the	the	DET
ajfa-13282	195	16	equity	equity	NOUN
ajfa-13282	195	17	market	market	NOUN
ajfa-13282	195	18	.	.	PUNCT
ajfa-13282	196	1	furthermore	furthermore	ADV
ajfa-13282	196	2	,	,	PUNCT
ajfa-13282	196	3	cupertino	cupertino	PROPN
ajfa-13282	196	4	,	,	PUNCT
ajfa-13282	196	5	martinez	martinez	PROPN
ajfa-13282	196	6	,	,	PUNCT
ajfa-13282	196	7	and	and	CCONJ
ajfa-13282	196	8	costa	costa	PROPN
ajfa-13282	196	9	jr	jr	PROPN
ajfa-13282	196	10	(	(	PUNCT
ajfa-13282	196	11	2016	2016	NUM
ajfa-13282	196	12	)	)	PUNCT
ajfa-13282	196	13	examined	examine	VERB
ajfa-13282	196	14	the	the	DET
ajfa-13282	196	15	impact	impact	NOUN
ajfa-13282	196	16	of	of	ADP
ajfa-13282	196	17	rem	rem	NOUN
ajfa-13282	196	18	on	on	ADP
ajfa-13282	196	19	the	the	DET
ajfa-13282	196	20	future	future	ADJ
ajfa-13282	196	21	return	return	NOUN
ajfa-13282	196	22	in	in	ADP
ajfa-13282	196	23	brazilian	brazilian	ADJ
ajfa-13282	196	24	capital	capital	NOUN
ajfa-13282	196	25	market	market	NOUN
ajfa-13282	196	26	and	and	CCONJ
ajfa-13282	196	27	found	find	VERB
ajfa-13282	196	28	a	a	DET
ajfa-13282	196	29	negative	negative	ADJ
ajfa-13282	196	30	impact	impact	NOUN
ajfa-13282	196	31	of	of	ADP
ajfa-13282	196	32	rem	rem	VERB
ajfa-13282	196	33	on	on	ADP
ajfa-13282	196	34	return	return	NOUN
ajfa-13282	196	35	on	on	ADP
ajfa-13282	196	36	assets	asset	NOUN
ajfa-13282	196	37	.	.	PUNCT
ajfa-13282	197	1	however	however	ADV
ajfa-13282	197	2	,	,	PUNCT
ajfa-13282	197	3	not	not	PART
ajfa-13282	197	4	all	all	DET
ajfa-13282	197	5	studies	study	NOUN
ajfa-13282	197	6	have	have	AUX
ajfa-13282	197	7	documented	document	VERB
ajfa-13282	197	8	a	a	DET
ajfa-13282	197	9	negative	negative	ADJ
ajfa-13282	197	10	relationship	relationship	NOUN
ajfa-13282	197	11	between	between	ADP
ajfa-13282	197	12	rem	rem	PROPN
ajfa-13282	197	13	and	and	CCONJ
ajfa-13282	197	14	the	the	DET
ajfa-13282	197	15	future	future	ADJ
ajfa-13282	197	16	performance	performance	NOUN
ajfa-13282	197	17	of	of	ADP
ajfa-13282	197	18	companies	company	NOUN
ajfa-13282	197	19	.	.	PUNCT
ajfa-13282	198	1	for	for	ADP
ajfa-13282	198	2	instance	instance	NOUN
ajfa-13282	198	3	,	,	PUNCT
ajfa-13282	198	4	taylor	taylor	PROPN
ajfa-13282	198	5	and	and	CCONJ
ajfa-13282	198	6	xu	xu	PROPN
ajfa-13282	198	7	(	(	PUNCT
ajfa-13282	198	8	2010	2010	NUM
ajfa-13282	198	9	)	)	PUNCT
ajfa-13282	198	10	found	find	VERB
ajfa-13282	198	11	that	that	SCONJ
ajfa-13282	198	12	companies	company	NOUN
ajfa-13282	198	13	that	that	PRON
ajfa-13282	198	14	practice	practice	VERB
ajfa-13282	198	15	rem	rem	PRON
ajfa-13282	198	16	do	do	AUX
ajfa-13282	198	17	not	not	PART
ajfa-13282	198	18	have	have	VERB
ajfa-13282	198	19	a	a	DET
ajfa-13282	198	20	significant	significant	ADJ
ajfa-13282	198	21	decline	decline	NOUN
ajfa-13282	198	22	in	in	ADP
ajfa-13282	198	23	operating	operating	NOUN
ajfa-13282	198	24	performance	performance	NOUN
ajfa-13282	198	25	in	in	ADP
ajfa-13282	198	26	subsequent	subsequent	ADJ
ajfa-13282	198	27	years	year	NOUN
ajfa-13282	198	28	.	.	PUNCT
ajfa-13282	199	1	earnings	earning	NOUN
ajfa-13282	199	2	management	management	NOUN
ajfa-13282	199	3	types	type	NOUN
ajfa-13282	199	4	aem	aem	PROPN
ajfa-13282	199	5	rem	rem	X
ajfa-13282	199	6	➢	➢	X
ajfa-13282	199	7	tighter	tight	ADJ
ajfa-13282	199	8	standards	standard	NOUN
ajfa-13282	199	9	➢	➢	X
ajfa-13282	199	10	sox	sox	PROPN
ajfa-13282	199	11	act	act	PROPN
ajfa-13282	199	12	passage	passage	NOUN
ajfa-13282	199	13	.	.	PUNCT
ajfa-13282	200	1	➢	➢	VERB
ajfa-13282	200	2	high	high	ADJ
ajfa-13282	200	3	audit	audit	NOUN
ajfa-13282	200	4	quality	quality	NOUN
ajfa-13282	200	5	➢	➢	NOUN
ajfa-13282	200	6	forecast	forecast	NOUN
ajfa-13282	200	7	warnings	warning	NOUN
ajfa-13282	200	8	➢	➢	VERB
ajfa-13282	200	9	ifrs	ifrs	NOUN
ajfa-13282	200	10	adoption	adoption	NOUN
ajfa-13282	200	11	➢	➢	VERB
ajfa-13282	200	12	legal	legal	ADJ
ajfa-13282	200	13	-	-	PUNCT
ajfa-13282	200	14	system	system	NOUN
ajfa-13282	200	15	strength	strength	NOUN
ajfa-13282	200	16	sh	sh	INTJ
ajfa-13282	200	17	iftin	iftin	VERB
ajfa-13282	200	18	g	g	NOUN
ajfa-13282	200	19	reasons	reason	NOUN
ajfa-13282	200	20	asian	asian	ADJ
ajfa-13282	200	21	journal	journal	NOUN
ajfa-13282	200	22	of	of	ADP
ajfa-13282	200	23	finance	finance	PROPN
ajfa-13282	200	24	&	&	CCONJ
ajfa-13282	200	25	accounting	accounting	PROPN
ajfa-13282	200	26	issn	issn	PROPN
ajfa-13282	200	27	1946	1946	NUM
ajfa-13282	200	28	-	-	PUNCT
ajfa-13282	200	29	052x	052x	NOUN
ajfa-13282	200	30	2018	2018	NUM
ajfa-13282	200	31	,	,	PUNCT
ajfa-13282	200	32	vol	vol	NOUN
ajfa-13282	200	33	.	.	PROPN
ajfa-13282	201	1	10	10	NUM
ajfa-13282	201	2	,	,	PUNCT
ajfa-13282	201	3	no	no	INTJ
ajfa-13282	201	4	.	.	NOUN
ajfa-13282	201	5	1	1	NUM
ajfa-13282	201	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	201	7	451	451	NUM
ajfa-13282	201	8	similarly	similarly	ADV
ajfa-13282	201	9	,	,	PUNCT
ajfa-13282	201	10	the	the	DET
ajfa-13282	201	11	evidence	evidence	NOUN
ajfa-13282	201	12	provided	provide	VERB
ajfa-13282	201	13	by	by	ADP
ajfa-13282	201	14	pacheco	pacheco	PROPN
ajfa-13282	201	15	paredes	paredes	PROPN
ajfa-13282	201	16	and	and	CCONJ
ajfa-13282	201	17	wheatley	wheatley	PROPN
ajfa-13282	201	18	(	(	PUNCT
ajfa-13282	201	19	2017	2017	NUM
ajfa-13282	201	20	)	)	PUNCT
ajfa-13282	201	21	indicates	indicate	VERB
ajfa-13282	201	22	that	that	SCONJ
ajfa-13282	201	23	rem	rem	NOUN
ajfa-13282	201	24	is	be	AUX
ajfa-13282	201	25	associated	associate	VERB
ajfa-13282	201	26	with	with	ADP
ajfa-13282	201	27	improved	improve	VERB
ajfa-13282	201	28	future	future	ADJ
ajfa-13282	201	29	performance	performance	NOUN
ajfa-13282	201	30	.	.	PUNCT
ajfa-13282	202	1	5	5	X
ajfa-13282	202	2	.	.	X
ajfa-13282	202	3	methodology	methodology	NOUN
ajfa-13282	202	4	this	this	DET
ajfa-13282	202	5	paper	paper	NOUN
ajfa-13282	202	6	provided	provide	VERB
ajfa-13282	202	7	a	a	DET
ajfa-13282	202	8	review	review	NOUN
ajfa-13282	202	9	of	of	ADP
ajfa-13282	202	10	previous	previous	ADJ
ajfa-13282	202	11	studies	study	NOUN
ajfa-13282	202	12	on	on	ADP
ajfa-13282	202	13	rem	rem	PROPN
ajfa-13282	202	14	.	.	PUNCT
ajfa-13282	203	1	the	the	DET
ajfa-13282	203	2	literature	literature	NOUN
ajfa-13282	203	3	on	on	ADP
ajfa-13282	203	4	rem	rem	X
ajfa-13282	203	5	has	have	AUX
ajfa-13282	203	6	grown	grow	VERB
ajfa-13282	203	7	fast	fast	ADV
ajfa-13282	203	8	particularly	particularly	ADV
ajfa-13282	203	9	in	in	ADP
ajfa-13282	203	10	recent	recent	ADJ
ajfa-13282	203	11	years	year	NOUN
ajfa-13282	203	12	,	,	PUNCT
ajfa-13282	203	13	which	which	PRON
ajfa-13282	203	14	makes	make	VERB
ajfa-13282	203	15	it	it	PRON
ajfa-13282	203	16	difficult	difficult	ADJ
ajfa-13282	203	17	to	to	PART
ajfa-13282	203	18	review	review	VERB
ajfa-13282	203	19	all	all	DET
ajfa-13282	203	20	articles	article	NOUN
ajfa-13282	203	21	.	.	PUNCT
ajfa-13282	204	1	in	in	ADP
ajfa-13282	204	2	addition	addition	NOUN
ajfa-13282	204	3	,	,	PUNCT
ajfa-13282	204	4	this	this	DET
ajfa-13282	204	5	paper	paper	NOUN
ajfa-13282	204	6	focused	focus	VERB
ajfa-13282	204	7	on	on	ADP
ajfa-13282	204	8	the	the	DET
ajfa-13282	204	9	points	point	NOUN
ajfa-13282	204	10	that	that	PRON
ajfa-13282	204	11	were	be	AUX
ajfa-13282	204	12	initially	initially	ADV
ajfa-13282	204	13	specified	specify	VERB
ajfa-13282	204	14	.	.	PUNCT
ajfa-13282	205	1	therefore	therefore	ADV
ajfa-13282	205	2	,	,	PUNCT
ajfa-13282	205	3	the	the	DET
ajfa-13282	205	4	current	current	ADJ
ajfa-13282	205	5	review	review	NOUN
ajfa-13282	205	6	only	only	ADV
ajfa-13282	205	7	focused	focus	VERB
ajfa-13282	205	8	on	on	ADP
ajfa-13282	205	9	the	the	DET
ajfa-13282	205	10	most	most	ADV
ajfa-13282	205	11	important	important	ADJ
ajfa-13282	205	12	studies	study	NOUN
ajfa-13282	205	13	related	relate	VERB
ajfa-13282	205	14	to	to	ADP
ajfa-13282	205	15	the	the	DET
ajfa-13282	205	16	aims	aim	NOUN
ajfa-13282	205	17	of	of	ADP
ajfa-13282	205	18	this	this	DET
ajfa-13282	205	19	paper	paper	NOUN
ajfa-13282	205	20	,	,	PUNCT
ajfa-13282	205	21	especially	especially	ADV
ajfa-13282	205	22	those	those	PRON
ajfa-13282	205	23	investigating	investigate	VERB
ajfa-13282	205	24	rem	rem	NOUN
ajfa-13282	205	25	definitions	definition	NOUN
ajfa-13282	205	26	,	,	PUNCT
ajfa-13282	205	27	techniques	technique	NOUN
ajfa-13282	205	28	,	,	PUNCT
ajfa-13282	205	29	consequences	consequence	NOUN
ajfa-13282	205	30	,	,	PUNCT
ajfa-13282	205	31	and	and	CCONJ
ajfa-13282	205	32	measurement	measurement	NOUN
ajfa-13282	205	33	that	that	PRON
ajfa-13282	205	34	are	be	AUX
ajfa-13282	205	35	published	publish	VERB
ajfa-13282	205	36	in	in	ADP
ajfa-13282	205	37	good	good	ADJ
ajfa-13282	205	38	journals	journal	NOUN
ajfa-13282	205	39	.	.	PUNCT
ajfa-13282	206	1	6	6	NUM
ajfa-13282	206	2	.	.	X
ajfa-13282	206	3	conclusion	conclusion	NOUN
ajfa-13282	206	4	and	and	CCONJ
ajfa-13282	206	5	suggestions	suggestion	NOUN
ajfa-13282	206	6	for	for	ADP
ajfa-13282	206	7	future	future	ADJ
ajfa-13282	206	8	research	research	NOUN
ajfa-13282	206	9	the	the	DET
ajfa-13282	206	10	evidence	evidence	NOUN
ajfa-13282	206	11	on	on	ADP
ajfa-13282	206	12	the	the	DET
ajfa-13282	206	13	movement	movement	NOUN
ajfa-13282	206	14	of	of	ADP
ajfa-13282	206	15	practice	practice	NOUN
ajfa-13282	206	16	from	from	ADP
ajfa-13282	206	17	accrual	accrual	ADJ
ajfa-13282	206	18	to	to	ADP
ajfa-13282	206	19	real	real	ADJ
ajfa-13282	206	20	earnings	earning	NOUN
ajfa-13282	206	21	management	management	NOUN
ajfa-13282	206	22	has	have	AUX
ajfa-13282	206	23	created	create	VERB
ajfa-13282	206	24	a	a	DET
ajfa-13282	206	25	need	need	NOUN
ajfa-13282	206	26	for	for	ADP
ajfa-13282	206	27	reviewing	review	VERB
ajfa-13282	206	28	and	and	CCONJ
ajfa-13282	206	29	synthesising	synthesise	VERB
ajfa-13282	206	30	rem	rem	VERB
ajfa-13282	206	31	literature	literature	NOUN
ajfa-13282	206	32	.	.	PUNCT
ajfa-13282	207	1	therefore	therefore	ADV
ajfa-13282	207	2	,	,	PUNCT
ajfa-13282	207	3	this	this	DET
ajfa-13282	207	4	paper	paper	NOUN
ajfa-13282	207	5	reviewed	review	VERB
ajfa-13282	207	6	recent	recent	ADJ
ajfa-13282	207	7	studies	study	NOUN
ajfa-13282	207	8	on	on	ADP
ajfa-13282	207	9	rem	rem	PROPN
ajfa-13282	207	10	.	.	PUNCT
ajfa-13282	208	1	the	the	DET
ajfa-13282	208	2	findings	finding	NOUN
ajfa-13282	208	3	of	of	ADP
ajfa-13282	208	4	the	the	DET
ajfa-13282	208	5	review	review	NOUN
ajfa-13282	208	6	hopefully	hopefully	ADV
ajfa-13282	208	7	will	will	AUX
ajfa-13282	208	8	benefit	benefit	VERB
ajfa-13282	208	9	researchers	researcher	NOUN
ajfa-13282	208	10	and	and	CCONJ
ajfa-13282	208	11	enhance	enhance	VERB
ajfa-13282	208	12	the	the	DET
ajfa-13282	208	13	understanding	understanding	NOUN
ajfa-13282	208	14	of	of	ADP
ajfa-13282	208	15	the	the	DET
ajfa-13282	208	16	financial	financial	ADJ
ajfa-13282	208	17	reporting	reporting	NOUN
ajfa-13282	208	18	users	user	NOUN
ajfa-13282	208	19	about	about	ADP
ajfa-13282	208	20	real	real	ADJ
ajfa-13282	208	21	activities	activity	NOUN
ajfa-13282	208	22	manipulation	manipulation	NOUN
ajfa-13282	208	23	.	.	PUNCT
ajfa-13282	209	1	the	the	DET
ajfa-13282	209	2	review	review	NOUN
ajfa-13282	209	3	of	of	ADP
ajfa-13282	209	4	the	the	DET
ajfa-13282	209	5	literature	literature	NOUN
ajfa-13282	209	6	showed	show	VERB
ajfa-13282	209	7	that	that	SCONJ
ajfa-13282	209	8	there	there	PRON
ajfa-13282	209	9	is	be	VERB
ajfa-13282	209	10	a	a	DET
ajfa-13282	209	11	shift	shift	NOUN
ajfa-13282	209	12	in	in	ADP
ajfa-13282	209	13	earnings	earning	NOUN
ajfa-13282	209	14	management	management	NOUN
ajfa-13282	209	15	practices	practice	NOUN
ajfa-13282	209	16	from	from	ADP
ajfa-13282	209	17	accruals	accrual	NOUN
ajfa-13282	209	18	-	-	PUNCT
ajfa-13282	209	19	based	base	VERB
ajfa-13282	209	20	practises	practise	NOUN
ajfa-13282	209	21	to	to	ADP
ajfa-13282	209	22	real	real	ADJ
ajfa-13282	209	23	activities	activity	NOUN
ajfa-13282	209	24	management	management	NOUN
ajfa-13282	209	25	.	.	PUNCT
ajfa-13282	210	1	the	the	DET
ajfa-13282	210	2	literature	literature	NOUN
ajfa-13282	210	3	reported	report	VERB
ajfa-13282	210	4	different	different	ADJ
ajfa-13282	210	5	reasons	reason	NOUN
ajfa-13282	210	6	behind	behind	ADP
ajfa-13282	210	7	this	this	DET
ajfa-13282	210	8	shift	shift	NOUN
ajfa-13282	210	9	such	such	ADJ
ajfa-13282	210	10	as	as	ADP
ajfa-13282	210	11	tightening	tighten	VERB
ajfa-13282	210	12	accounting	accounting	NOUN
ajfa-13282	210	13	standards	standard	NOUN
ajfa-13282	210	14	,	,	PUNCT
ajfa-13282	210	15	development	development	NOUN
ajfa-13282	210	16	of	of	ADP
ajfa-13282	210	17	regulations	regulation	NOUN
ajfa-13282	210	18	like	like	ADP
ajfa-13282	210	19	sox	sox	PROPN
ajfa-13282	210	20	act	act	PROPN
ajfa-13282	210	21	,	,	PUNCT
ajfa-13282	210	22	a	a	DET
ajfa-13282	210	23	shift	shift	NOUN
ajfa-13282	210	24	in	in	ADP
ajfa-13282	210	25	finance	finance	NOUN
ajfa-13282	210	26	sources	source	NOUN
ajfa-13282	210	27	from	from	ADP
ajfa-13282	210	28	internal	internal	ADJ
ajfa-13282	210	29	to	to	ADP
ajfa-13282	210	30	external	external	ADJ
ajfa-13282	210	31	market	market	NOUN
ajfa-13282	210	32	under	under	ADP
ajfa-13282	210	33	the	the	DET
ajfa-13282	210	34	pressure	pressure	NOUN
ajfa-13282	210	35	of	of	ADP
ajfa-13282	210	36	financial	financial	ADJ
ajfa-13282	210	37	crisis	crisis	NOUN
ajfa-13282	210	38	,	,	PUNCT
ajfa-13282	210	39	limitations	limitation	NOUN
ajfa-13282	210	40	in	in	ADP
ajfa-13282	210	41	using	use	VERB
ajfa-13282	210	42	aem	aem	PROPN
ajfa-13282	210	43	under	under	ADP
ajfa-13282	210	44	high	high	ADJ
ajfa-13282	210	45	audit	audit	NOUN
ajfa-13282	210	46	quality	quality	NOUN
ajfa-13282	210	47	scrutiny	scrutiny	NOUN
ajfa-13282	210	48	,	,	PUNCT
ajfa-13282	210	49	and	and	CCONJ
ajfa-13282	210	50	ifrs	ifrs	PROPN
ajfa-13282	210	51	mandatory	mandatory	ADJ
ajfa-13282	210	52	adoption	adoption	NOUN
ajfa-13282	210	53	.	.	PUNCT
ajfa-13282	211	1	however	however	ADV
ajfa-13282	211	2	,	,	PUNCT
ajfa-13282	211	3	other	other	ADJ
ajfa-13282	211	4	studies	study	NOUN
ajfa-13282	211	5	have	have	AUX
ajfa-13282	211	6	reported	report	VERB
ajfa-13282	211	7	that	that	SCONJ
ajfa-13282	211	8	the	the	DET
ajfa-13282	211	9	managers	manager	NOUN
ajfa-13282	211	10	practise	practise	VERB
ajfa-13282	211	11	both	both	DET
ajfa-13282	211	12	techniques	technique	NOUN
ajfa-13282	211	13	as	as	ADP
ajfa-13282	211	14	a	a	DET
ajfa-13282	211	15	substitute	substitute	NOUN
ajfa-13282	211	16	or	or	CCONJ
ajfa-13282	211	17	as	as	ADP
ajfa-13282	211	18	complementary	complementary	ADJ
ajfa-13282	211	19	methods	method	NOUN
ajfa-13282	211	20	.	.	PUNCT
ajfa-13282	212	1	therefore	therefore	ADV
ajfa-13282	212	2	,	,	PUNCT
ajfa-13282	212	3	a	a	DET
ajfa-13282	212	4	need	need	NOUN
ajfa-13282	212	5	exists	exist	VERB
ajfa-13282	212	6	for	for	ADP
ajfa-13282	212	7	more	more	ADJ
ajfa-13282	212	8	investigation	investigation	NOUN
ajfa-13282	212	9	on	on	ADP
ajfa-13282	212	10	such	such	ADJ
ajfa-13282	212	11	trade	trade	NOUN
ajfa-13282	212	12	-	-	PUNCT
ajfa-13282	212	13	offs	off	NOUN
ajfa-13282	212	14	to	to	PART
ajfa-13282	212	15	determine	determine	VERB
ajfa-13282	212	16	whether	whether	SCONJ
ajfa-13282	212	17	companies	company	NOUN
ajfa-13282	212	18	really	really	ADV
ajfa-13282	212	19	shift	shift	VERB
ajfa-13282	212	20	earnings	earning	NOUN
ajfa-13282	212	21	management	management	NOUN
ajfa-13282	212	22	practices	practice	NOUN
ajfa-13282	212	23	from	from	ADP
ajfa-13282	212	24	accruals	accrual	NOUN
ajfa-13282	212	25	to	to	AUX
ajfa-13282	212	26	rem	rem	PROPN
ajfa-13282	212	27	.	.	PROPN
ajfa-13282	212	28	future	future	ADJ
ajfa-13282	212	29	studies	study	NOUN
ajfa-13282	212	30	also	also	ADV
ajfa-13282	212	31	can	can	AUX
ajfa-13282	212	32	investigate	investigate	VERB
ajfa-13282	212	33	why	why	SCONJ
ajfa-13282	212	34	high	high	ADJ
ajfa-13282	212	35	audit	audit	NOUN
ajfa-13282	212	36	quality	quality	NOUN
ajfa-13282	212	37	and	and	CCONJ
ajfa-13282	212	38	legal	legal	ADJ
ajfa-13282	212	39	reforms	reform	NOUN
ajfa-13282	212	40	have	have	AUX
ajfa-13282	212	41	failed	fail	VERB
ajfa-13282	212	42	to	to	PART
ajfa-13282	212	43	prevent	prevent	VERB
ajfa-13282	212	44	rem	rem	NOUN
ajfa-13282	212	45	practices	practice	NOUN
ajfa-13282	212	46	.	.	PUNCT
ajfa-13282	213	1	furthermore	furthermore	ADV
ajfa-13282	213	2	,	,	PUNCT
ajfa-13282	213	3	studies	study	NOUN
ajfa-13282	213	4	have	have	AUX
ajfa-13282	213	5	provided	provide	VERB
ajfa-13282	213	6	mixed	mixed	ADJ
ajfa-13282	213	7	evidence	evidence	NOUN
ajfa-13282	213	8	on	on	ADP
ajfa-13282	213	9	the	the	DET
ajfa-13282	213	10	effect	effect	NOUN
ajfa-13282	213	11	of	of	ADP
ajfa-13282	213	12	rem	rem	X
ajfa-13282	213	13	on	on	ADP
ajfa-13282	213	14	the	the	DET
ajfa-13282	213	15	future	future	ADJ
ajfa-13282	213	16	performance	performance	NOUN
ajfa-13282	213	17	of	of	ADP
ajfa-13282	213	18	companies	company	NOUN
ajfa-13282	213	19	,	,	PUNCT
ajfa-13282	213	20	and	and	CCONJ
ajfa-13282	213	21	therefore	therefore	ADV
ajfa-13282	213	22	,	,	PUNCT
ajfa-13282	213	23	investigation	investigation	NOUN
ajfa-13282	213	24	is	be	AUX
ajfa-13282	213	25	required	require	VERB
ajfa-13282	213	26	in	in	ADP
ajfa-13282	213	27	this	this	DET
ajfa-13282	213	28	area	area	NOUN
ajfa-13282	213	29	to	to	PART
ajfa-13282	213	30	determine	determine	VERB
ajfa-13282	213	31	whether	whether	SCONJ
ajfa-13282	213	32	rem	rem	NOUN
ajfa-13282	213	33	is	be	AUX
ajfa-13282	213	34	just	just	ADV
ajfa-13282	213	35	business	business	NOUN
ajfa-13282	213	36	(	(	PUNCT
ajfa-13282	213	37	good	good	ADJ
ajfa-13282	213	38	)	)	PUNCT
ajfa-13282	213	39	or	or	CCONJ
ajfa-13282	213	40	a	a	DET
ajfa-13282	213	41	manipulation	manipulation	NOUN
ajfa-13282	213	42	(	(	PUNCT
ajfa-13282	213	43	bad	bad	ADJ
ajfa-13282	213	44	)	)	PUNCT
ajfa-13282	213	45	to	to	PART
ajfa-13282	213	46	suggest	suggest	VERB
ajfa-13282	213	47	remedies	remedy	NOUN
ajfa-13282	213	48	for	for	ADP
ajfa-13282	213	49	such	such	ADJ
ajfa-13282	213	50	behaviour	behaviour	NOUN
ajfa-13282	213	51	.	.	PUNCT
ajfa-13282	214	1	references	reference	NOUN
ajfa-13282	214	2	abad	abad	PROPN
ajfa-13282	214	3	,	,	PUNCT
ajfa-13282	214	4	d.	d.	PROPN
ajfa-13282	214	5	,	,	PUNCT
ajfa-13282	214	6	cutillas	cutilla	NOUN
ajfa-13282	214	7	-	-	PUNCT
ajfa-13282	214	8	gomariz	gomariz	NOUN
ajfa-13282	214	9	,	,	PUNCT
ajfa-13282	214	10	m.	m.	NOUN
ajfa-13282	214	11	f.	f.	PROPN
ajfa-13282	214	12	,	,	PUNCT
ajfa-13282	214	13	sánchez	sánchez	NOUN
ajfa-13282	214	14	-	-	PUNCT
ajfa-13282	214	15	ballesta	ballesta	PROPN
ajfa-13282	214	16	,	,	PUNCT
ajfa-13282	214	17	j.	j.	PROPN
ajfa-13282	214	18	p.	p.	PROPN
ajfa-13282	214	19	,	,	PUNCT
ajfa-13282	214	20	&	&	CCONJ
ajfa-13282	214	21	yague	yague	NOUN
ajfa-13282	214	22	,	,	PUNCT
ajfa-13282	214	23	j.	j.	PROPN
ajfa-13282	214	24	(	(	PUNCT
ajfa-13282	214	25	2018	2018	NUM
ajfa-13282	214	26	)	)	PUNCT
ajfa-13282	214	27	.	.	PUNCT
ajfa-13282	215	1	real	real	ADJ
ajfa-13282	215	2	earnings	earning	NOUN
ajfa-13282	215	3	management	management	NOUN
ajfa-13282	215	4	and	and	CCONJ
ajfa-13282	215	5	information	information	NOUN
ajfa-13282	215	6	asymmetry	asymmetry	NOUN
ajfa-13282	215	7	in	in	ADP
ajfa-13282	215	8	the	the	DET
ajfa-13282	215	9	equity	equity	NOUN
ajfa-13282	215	10	market	market	NOUN
ajfa-13282	215	11	.	.	PUNCT
ajfa-13282	216	1	european	european	ADJ
ajfa-13282	216	2	accounting	accounting	PROPN
ajfa-13282	216	3	review	review	PROPN
ajfa-13282	216	4	,	,	PUNCT
ajfa-13282	216	5	27(2	27(2	PRON
ajfa-13282	216	6	)	)	PUNCT
ajfa-13282	216	7	,	,	PUNCT
ajfa-13282	216	8	209–235	209–235	NUM
ajfa-13282	216	9	.	.	PUNCT
ajfa-13282	216	10	https://doi.org/10.1080/09638180.2016.1261720	https://doi.org/10.1080/09638180.2016.1261720	PROPN
ajfa-13282	216	11	abdul	abdul	PROPN
ajfa-13282	216	12	rahman	rahman	PROPN
ajfa-13282	216	13	,	,	PUNCT
ajfa-13282	216	14	r.	r.	PROPN
ajfa-13282	216	15	,	,	PUNCT
ajfa-13282	216	16	&	&	CCONJ
ajfa-13282	216	17	ali	ali	PROPN
ajfa-13282	216	18	,	,	PUNCT
ajfa-13282	216	19	f.	f.	PROPN
ajfa-13282	216	20	h.	h.	PROPN
ajfa-13282	216	21	m.	m.	PROPN
ajfa-13282	216	22	(	(	PUNCT
ajfa-13282	216	23	2006	2006	NUM
ajfa-13282	216	24	)	)	PUNCT
ajfa-13282	216	25	.	.	PUNCT
ajfa-13282	217	1	board	board	NOUN
ajfa-13282	217	2	,	,	PUNCT
ajfa-13282	217	3	audit	audit	NOUN
ajfa-13282	217	4	committee	committee	NOUN
ajfa-13282	217	5	,	,	PUNCT
ajfa-13282	217	6	culture	culture	NOUN
ajfa-13282	217	7	and	and	CCONJ
ajfa-13282	217	8	earnings	earning	NOUN
ajfa-13282	217	9	management	management	NOUN
ajfa-13282	217	10	:	:	PUNCT
ajfa-13282	217	11	malaysian	malaysian	ADJ
ajfa-13282	217	12	evidence	evidence	NOUN
ajfa-13282	217	13	.	.	PUNCT
ajfa-13282	218	1	managerial	managerial	ADJ
ajfa-13282	218	2	auditing	auditing	NOUN
ajfa-13282	218	3	journal	journal	NOUN
ajfa-13282	218	4	,	,	PUNCT
ajfa-13282	218	5	21(7	21(7	PROPN
ajfa-13282	218	6	)	)	PUNCT
ajfa-13282	218	7	,	,	PUNCT
ajfa-13282	218	8	783–804	783–804	NUM
ajfa-13282	218	9	.	.	PUNCT
ajfa-13282	219	1	https://doi.org/10.1108/02686900610680549	https://doi.org/10.1108/02686900610680549	PROPN
ajfa-13282	219	2	alexander	alexander	PROPN
ajfa-13282	219	3	,	,	PUNCT
ajfa-13282	219	4	d.	d.	PROPN
ajfa-13282	219	5	(	(	PUNCT
ajfa-13282	219	6	2010	2010	NUM
ajfa-13282	219	7	)	)	PUNCT
ajfa-13282	219	8	.	.	PUNCT
ajfa-13282	220	1	corporate	corporate	ADJ
ajfa-13282	220	2	governance	governance	NOUN
ajfa-13282	220	3	and	and	CCONJ
ajfa-13282	220	4	earnings	earning	NOUN
ajfa-13282	220	5	management	management	NOUN
ajfa-13282	220	6	 	 	SPACE
ajfa-13282	220	7	:	:	PUNCT
ajfa-13282	220	8	going	go	VERB
ajfa-13282	220	9	beyond	beyond	ADP
ajfa-13282	220	10	agency	agency	NOUN
ajfa-13282	220	11	theory	theory	NOUN
ajfa-13282	220	12	and	and	CCONJ
ajfa-13282	220	13	secondary	secondary	ADJ
ajfa-13282	220	14	data	datum	NOUN
ajfa-13282	220	15	.	.	PUNCT
ajfa-13282	221	1	int	int	NOUN
ajfa-13282	221	2	.	.	PUNCT
ajfa-13282	222	1	j.	j.	PROPN
ajfa-13282	222	2	corporate	corporate	ADJ
ajfa-13282	222	3	governance	governance	NOUN
ajfa-13282	222	4	,	,	PUNCT
ajfa-13282	222	5	2(1	2(1	NUM
ajfa-13282	222	6	)	)	PUNCT
ajfa-13282	222	7	,	,	PUNCT
ajfa-13282	222	8	31–41	31–41	NUM
ajfa-13282	222	9	.	.	PUNCT
ajfa-13282	223	1	https://doi.org/10.1504/ijcg.2010.035233	https://doi.org/10.1504/ijcg.2010.035233	PROPN
ajfa-13282	223	2	alhadab	alhadab	NOUN
ajfa-13282	223	3	,	,	PUNCT
ajfa-13282	223	4	m.	m.	NOUN
ajfa-13282	223	5	,	,	PUNCT
ajfa-13282	223	6	clacher	clacher	PROPN
ajfa-13282	223	7	,	,	PUNCT
ajfa-13282	223	8	i.	i.	PROPN
ajfa-13282	223	9	,	,	PUNCT
ajfa-13282	223	10	&	&	CCONJ
ajfa-13282	223	11	keasey	keasey	PROPN
ajfa-13282	223	12	,	,	PUNCT
ajfa-13282	223	13	k.	k.	PROPN
ajfa-13282	223	14	(	(	PUNCT
ajfa-13282	223	15	2015	2015	NUM
ajfa-13282	223	16	)	)	PUNCT
ajfa-13282	223	17	.	.	PUNCT
ajfa-13282	224	1	real	real	ADJ
ajfa-13282	224	2	and	and	CCONJ
ajfa-13282	224	3	accrual	accrual	ADJ
ajfa-13282	224	4	earnings	earning	NOUN
ajfa-13282	224	5	management	management	NOUN
ajfa-13282	224	6	and	and	CCONJ
ajfa-13282	224	7	ipo	ipo	NOUN
ajfa-13282	224	8	failure	failure	NOUN
ajfa-13282	224	9	risk	risk	NOUN
ajfa-13282	224	10	.	.	PUNCT
ajfa-13282	225	1	accounting	accounting	NOUN
ajfa-13282	225	2	and	and	CCONJ
ajfa-13282	225	3	business	business	NOUN
ajfa-13282	225	4	research2	research2	PROPN
ajfa-13282	225	5	,	,	PUNCT
ajfa-13282	225	6	45(1	45(1	NOUN
ajfa-13282	225	7	)	)	PUNCT
ajfa-13282	225	8	,	,	PUNCT
ajfa-13282	225	9	55–92	55–92	NUM
ajfa-13282	225	10	.	.	PUNCT
ajfa-13282	226	1	asian	asian	ADJ
ajfa-13282	226	2	journal	journal	PROPN
ajfa-13282	226	3	of	of	ADP
ajfa-13282	226	4	finance	finance	PROPN
ajfa-13282	226	5	&	&	CCONJ
ajfa-13282	226	6	accounting	accounting	PROPN
ajfa-13282	226	7	issn	issn	PROPN
ajfa-13282	226	8	1946	1946	NUM
ajfa-13282	226	9	-	-	PUNCT
ajfa-13282	226	10	052x	052x	NOUN
ajfa-13282	226	11	2018	2018	NUM
ajfa-13282	226	12	,	,	PUNCT
ajfa-13282	226	13	vol	vol	NOUN
ajfa-13282	226	14	.	.	PROPN
ajfa-13282	226	15	10	10	NUM
ajfa-13282	226	16	,	,	PUNCT
ajfa-13282	226	17	no	no	INTJ
ajfa-13282	226	18	.	.	NOUN
ajfa-13282	226	19	1	1	NUM
ajfa-13282	226	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	226	21	452	452	NUM
ajfa-13282	226	22	https://doi.org/10.1080/00014788.2014.969187	https://doi.org/10.1080/00014788.2014.969187	PROPN
ajfa-13282	226	23	arnold	arnold	PROPN
ajfa-13282	226	24	,	,	PUNCT
ajfa-13282	226	25	b.	b.	PROPN
ajfa-13282	226	26	,	,	PUNCT
ajfa-13282	226	27	&	&	CCONJ
ajfa-13282	226	28	de	de	X
ajfa-13282	226	29	lange	lange	PROPN
ajfa-13282	226	30	,	,	PUNCT
ajfa-13282	226	31	p.	p.	NOUN
ajfa-13282	226	32	(	(	PUNCT
ajfa-13282	226	33	2004	2004	NUM
ajfa-13282	226	34	)	)	PUNCT
ajfa-13282	226	35	.	.	PUNCT
ajfa-13282	227	1	enron	enron	PROPN
ajfa-13282	227	2	:	:	PUNCT
ajfa-13282	227	3	an	an	DET
ajfa-13282	227	4	examination	examination	NOUN
ajfa-13282	227	5	of	of	ADP
ajfa-13282	227	6	agency	agency	NOUN
ajfa-13282	227	7	problems	problem	NOUN
ajfa-13282	227	8	.	.	PUNCT
ajfa-13282	228	1	critical	critical	ADJ
ajfa-13282	228	2	perspectives	perspective	NOUN
ajfa-13282	228	3	on	on	ADP
ajfa-13282	228	4	accounting	accounting	NOUN
ajfa-13282	228	5	,	,	PUNCT
ajfa-13282	228	6	15(6	15(6	NUM
ajfa-13282	228	7	)	)	PUNCT
ajfa-13282	228	8	,	,	PUNCT
ajfa-13282	228	9	751–765	751–765	NUM
ajfa-13282	228	10	.	.	PUNCT
ajfa-13282	229	1	https://doi.org/10.1016/j.cpa.2003.08.005	https://doi.org/10.1016/j.cpa.2003.08.005	VERB
ajfa-13282	229	2	baatour	baatour	NOUN
ajfa-13282	229	3	,	,	PUNCT
ajfa-13282	229	4	k.	k.	PROPN
ajfa-13282	229	5	,	,	PUNCT
ajfa-13282	229	6	&	&	CCONJ
ajfa-13282	229	7	othman	othman	PROPN
ajfa-13282	229	8	,	,	PUNCT
ajfa-13282	229	9	h.	h.	PROPN
ajfa-13282	229	10	ben	ben	PROPN
ajfa-13282	229	11	.	.	PUNCT
ajfa-13282	229	12	(	(	PUNCT
ajfa-13282	229	13	2016	2016	NUM
ajfa-13282	229	14	)	)	PUNCT
ajfa-13282	229	15	.	.	PUNCT
ajfa-13282	230	1	legal	legal	ADJ
ajfa-13282	230	2	origin	origin	NOUN
ajfa-13282	230	3	,	,	PUNCT
ajfa-13282	230	4	economic	economic	ADJ
ajfa-13282	230	5	freedom	freedom	NOUN
ajfa-13282	230	6	and	and	CCONJ
ajfa-13282	230	7	earnings	earning	NOUN
ajfa-13282	230	8	management	management	NOUN
ajfa-13282	230	9	practices	practice	NOUN
ajfa-13282	230	10	 	 	SPACE
ajfa-13282	230	11	:	:	PUNCT
ajfa-13282	230	12	mena	mena	PROPN
ajfa-13282	230	13	evidence	evidence	NOUN
ajfa-13282	230	14	.	.	PUNCT
ajfa-13282	231	1	international	international	ADJ
ajfa-13282	231	2	journal	journal	PROPN
ajfa-13282	231	3	of	of	ADP
ajfa-13282	231	4	accounting	accounting	NOUN
ajfa-13282	231	5	,	,	PUNCT
ajfa-13282	231	6	auditing	auditing	NOUN
ajfa-13282	231	7	and	and	CCONJ
ajfa-13282	231	8	performance	performance	NOUN
ajfa-13282	231	9	evaluation	evaluation	NOUN
ajfa-13282	231	10	,	,	PUNCT
ajfa-13282	231	11	12(1	12(1	NUM
ajfa-13282	231	12	)	)	PUNCT
ajfa-13282	231	13	,	,	PUNCT
ajfa-13282	231	14	1–23	1–23	PROPN
ajfa-13282	231	15	.	.	PUNCT
ajfa-13282	232	1	https://doi.org/10.1504/ijaape.2016.073892	https://doi.org/10.1504/ijaape.2016.073892	PROPN
ajfa-13282	232	2	barton	barton	PROPN
ajfa-13282	232	3	,	,	PUNCT
ajfa-13282	232	4	j.	j.	PROPN
ajfa-13282	232	5	,	,	PUNCT
ajfa-13282	232	6	&	&	CCONJ
ajfa-13282	232	7	simko	simko	PROPN
ajfa-13282	232	8	,	,	PUNCT
ajfa-13282	232	9	p.	p.	PROPN
ajfa-13282	232	10	j.	j.	PROPN
ajfa-13282	232	11	(	(	PUNCT
ajfa-13282	232	12	2002	2002	NUM
ajfa-13282	232	13	)	)	PUNCT
ajfa-13282	232	14	.	.	PUNCT
ajfa-13282	233	1	the	the	DET
ajfa-13282	233	2	balance	balance	NOUN
ajfa-13282	233	3	sheet	sheet	NOUN
ajfa-13282	233	4	as	as	ADP
ajfa-13282	233	5	an	an	DET
ajfa-13282	233	6	earnings	earning	NOUN
ajfa-13282	233	7	management	management	NOUN
ajfa-13282	233	8	constraint	constraint	NOUN
ajfa-13282	233	9	.	.	PUNCT
ajfa-13282	234	1	the	the	DET
ajfa-13282	234	2	accounting	accounting	NOUN
ajfa-13282	234	3	review	review	NOUN
ajfa-13282	234	4	,	,	PUNCT
ajfa-13282	234	5	77(s-1	77(s-1	NUM
ajfa-13282	234	6	)	)	PUNCT
ajfa-13282	234	7	,	,	PUNCT
ajfa-13282	234	8	1–27	1–27	PROPN
ajfa-13282	234	9	.	.	PUNCT
ajfa-13282	234	10	https://doi.org/10.2308/accr.2002.77.s-1.1	https://doi.org/10.2308/accr.2002.77.s-1.1	ADJ
ajfa-13282	234	11	bartov	bartov	PROPN
ajfa-13282	234	12	,	,	PUNCT
ajfa-13282	234	13	e.	e.	PROPN
ajfa-13282	234	14	(	(	PUNCT
ajfa-13282	234	15	1993	1993	NUM
ajfa-13282	234	16	)	)	PUNCT
ajfa-13282	234	17	.	.	PUNCT
ajfa-13282	235	1	the	the	DET
ajfa-13282	235	2	timing	timing	NOUN
ajfa-13282	235	3	of	of	ADP
ajfa-13282	235	4	asset	asset	NOUN
ajfa-13282	235	5	sales	sale	NOUN
ajfa-13282	235	6	and	and	CCONJ
ajfa-13282	235	7	earnings	earning	NOUN
ajfa-13282	235	8	manipulation	manipulation	NOUN
ajfa-13282	235	9	.	.	PUNCT
ajfa-13282	236	1	the	the	DET
ajfa-13282	236	2	accounting	accounting	NOUN
ajfa-13282	236	3	review	review	NOUN
ajfa-13282	236	4	,	,	PUNCT
ajfa-13282	236	5	68(4	68(4	NUM
ajfa-13282	236	6	)	)	PUNCT
ajfa-13282	236	7	,	,	PUNCT
ajfa-13282	236	8	840–855	840–855	NUM
ajfa-13282	236	9	.	.	PUNCT
ajfa-13282	237	1	https://doi.org/10.2307/248507	https://doi.org/10.2307/248507	NOUN
ajfa-13282	237	2	beneish	beneish	ADJ
ajfa-13282	237	3	,	,	PUNCT
ajfa-13282	237	4	m.	m.	PROPN
ajfa-13282	237	5	d.	d.	PROPN
ajfa-13282	237	6	(	(	PUNCT
ajfa-13282	237	7	2001	2001	NUM
ajfa-13282	237	8	)	)	PUNCT
ajfa-13282	237	9	.	.	PUNCT
ajfa-13282	238	1	earnings	earning	NOUN
ajfa-13282	238	2	management	management	NOUN
ajfa-13282	238	3	 	 	SPACE
ajfa-13282	238	4	:	:	PUNCT
ajfa-13282	238	5	a	a	DET
ajfa-13282	238	6	perspective	perspective	NOUN
ajfa-13282	238	7	.	.	PUNCT
ajfa-13282	239	1	managerial	managerial	ADJ
ajfa-13282	239	2	finance	finance	NOUN
ajfa-13282	239	3	,	,	PUNCT
ajfa-13282	239	4	27(12	27(12	NUM
ajfa-13282	239	5	)	)	PUNCT
ajfa-13282	239	6	,	,	PUNCT
ajfa-13282	239	7	3–17	3–17	PROPN
ajfa-13282	239	8	.	.	PUNCT
ajfa-13282	240	1	http://dx.doi.org/10.1108/03074350110767411	http://dx.doi.org/10.1108/03074350110767411	PROPN
ajfa-13282	240	2	downloaded	download	VERB
ajfa-13282	240	3	bens	ben	NOUN
ajfa-13282	240	4	,	,	PUNCT
ajfa-13282	240	5	d.	d.	PROPN
ajfa-13282	240	6	a.	a.	PROPN
ajfa-13282	240	7	,	,	PUNCT
ajfa-13282	240	8	nagar	nagar	NOUN
ajfa-13282	240	9	,	,	PUNCT
ajfa-13282	240	10	v.	v.	PROPN
ajfa-13282	240	11	,	,	PUNCT
ajfa-13282	240	12	skinner	skinner	PROPN
ajfa-13282	240	13	,	,	PUNCT
ajfa-13282	240	14	d.	d.	PROPN
ajfa-13282	240	15	j.	j.	PROPN
ajfa-13282	240	16	,	,	PUNCT
ajfa-13282	240	17	&	&	CCONJ
ajfa-13282	240	18	wong	wong	PROPN
ajfa-13282	240	19	,	,	PUNCT
ajfa-13282	241	1	m.	m.	PROPN
ajfa-13282	241	2	h.	h.	PROPN
ajfa-13282	241	3	f.	f.	PROPN
ajfa-13282	241	4	(	(	PUNCT
ajfa-13282	241	5	2003	2003	NUM
ajfa-13282	241	6	)	)	PUNCT
ajfa-13282	241	7	.	.	PUNCT
ajfa-13282	242	1	employee	employee	NOUN
ajfa-13282	242	2	stock	stock	NOUN
ajfa-13282	242	3	options	option	NOUN
ajfa-13282	242	4	,	,	PUNCT
ajfa-13282	242	5	eps	eps	NOUN
ajfa-13282	242	6	dilution	dilution	NOUN
ajfa-13282	242	7	,	,	PUNCT
ajfa-13282	242	8	and	and	CCONJ
ajfa-13282	242	9	stock	stock	NOUN
ajfa-13282	242	10	repurchases	repurchase	NOUN
ajfa-13282	242	11	.	.	PUNCT
ajfa-13282	243	1	journal	journal	NOUN
ajfa-13282	243	2	of	of	ADP
ajfa-13282	243	3	accounting	accounting	NOUN
ajfa-13282	243	4	and	and	CCONJ
ajfa-13282	243	5	economics	economic	NOUN
ajfa-13282	243	6	,	,	PUNCT
ajfa-13282	243	7	36(1–3	36(1–3	NUM
ajfa-13282	243	8	)	)	PUNCT
ajfa-13282	243	9	,	,	PUNCT
ajfa-13282	243	10	51–90	51–90	NUM
ajfa-13282	243	11	.	.	PUNCT
ajfa-13282	244	1	https://doi.org/10.1016/j.jacceco.2003.10.006	https://doi.org/10.1016/j.jacceco.2003.10.006	PROPN
ajfa-13282	244	2	brown	brown	PROPN
ajfa-13282	244	3	,	,	PUNCT
ajfa-13282	244	4	k.	k.	PROPN
ajfa-13282	244	5	,	,	PUNCT
ajfa-13282	244	6	chen	chen	PROPN
ajfa-13282	244	7	,	,	PUNCT
ajfa-13282	244	8	v.	v.	PROPN
ajfa-13282	244	9	y.	y.	PROPN
ajfa-13282	244	10	s.	s.	PROPN
ajfa-13282	244	11	,	,	PUNCT
ajfa-13282	244	12	&	&	CCONJ
ajfa-13282	244	13	kim	kim	PROPN
ajfa-13282	244	14	,	,	PUNCT
ajfa-13282	244	15	m.	m.	NOUN
ajfa-13282	244	16	(	(	PUNCT
ajfa-13282	244	17	2015	2015	NUM
ajfa-13282	244	18	)	)	PUNCT
ajfa-13282	244	19	.	.	PUNCT
ajfa-13282	245	1	earnings	earning	NOUN
ajfa-13282	245	2	management	management	NOUN
ajfa-13282	245	3	through	through	ADP
ajfa-13282	245	4	real	real	ADJ
ajfa-13282	245	5	activities	activity	NOUN
ajfa-13282	245	6	choices	choice	NOUN
ajfa-13282	245	7	of	of	ADP
ajfa-13282	245	8	firms	firm	NOUN
ajfa-13282	245	9	near	near	ADP
ajfa-13282	245	10	the	the	DET
ajfa-13282	245	11	investment	investment	NOUN
ajfa-13282	245	12	–	–	PUNCT
ajfa-13282	245	13	speculative	speculative	ADJ
ajfa-13282	245	14	grade	grade	NOUN
ajfa-13282	245	15	borderline	borderline	NOUN
ajfa-13282	245	16	.	.	PUNCT
ajfa-13282	246	1	journal	journal	NOUN
ajfa-13282	246	2	of	of	ADP
ajfa-13282	246	3	accounting	accounting	NOUN
ajfa-13282	246	4	and	and	CCONJ
ajfa-13282	246	5	public	public	ADJ
ajfa-13282	246	6	policy	policy	NOUN
ajfa-13282	246	7	,	,	PUNCT
ajfa-13282	246	8	34(1	34(1	NUM
ajfa-13282	246	9	)	)	PUNCT
ajfa-13282	246	10	,	,	PUNCT
ajfa-13282	246	11	74–94	74–94	NUM
ajfa-13282	246	12	.	.	PUNCT
ajfa-13282	247	1	https://doi.org/10.1016/j.jaccpubpol.2014.09.002	https://doi.org/10.1016/j.jaccpubpol.2014.09.002	PROPN
ajfa-13282	247	2	burnett	burnett	PROPN
ajfa-13282	247	3	,	,	PUNCT
ajfa-13282	247	4	b.	b.	PROPN
ajfa-13282	247	5	m.	m.	PROPN
ajfa-13282	247	6	,	,	PUNCT
ajfa-13282	247	7	cripe	cripe	PROPN
ajfa-13282	247	8	,	,	PUNCT
ajfa-13282	247	9	b.	b.	PROPN
ajfa-13282	247	10	m.	m.	PROPN
ajfa-13282	247	11	,	,	PUNCT
ajfa-13282	247	12	martin	martin	PROPN
ajfa-13282	247	13	,	,	PUNCT
ajfa-13282	247	14	g.	g.	PROPN
ajfa-13282	247	15	w.	w.	PROPN
ajfa-13282	247	16	,	,	PUNCT
ajfa-13282	247	17	&	&	CCONJ
ajfa-13282	247	18	mcallister	mcallister	PROPN
ajfa-13282	247	19	,	,	PUNCT
ajfa-13282	247	20	b.	b.	PROPN
ajfa-13282	247	21	p.	p.	PROPN
ajfa-13282	247	22	(	(	PUNCT
ajfa-13282	247	23	2012	2012	NUM
ajfa-13282	247	24	)	)	PUNCT
ajfa-13282	247	25	.	.	PUNCT
ajfa-13282	248	1	audit	audit	NOUN
ajfa-13282	248	2	quality	quality	NOUN
ajfa-13282	248	3	and	and	CCONJ
ajfa-13282	248	4	the	the	DET
ajfa-13282	248	5	trade	trade	NOUN
ajfa-13282	248	6	-	-	PUNCT
ajfa-13282	248	7	off	off	NOUN
ajfa-13282	248	8	between	between	ADP
ajfa-13282	248	9	accretive	accretive	ADJ
ajfa-13282	248	10	stock	stock	NOUN
ajfa-13282	248	11	repurchases	repurchase	NOUN
ajfa-13282	248	12	and	and	CCONJ
ajfa-13282	248	13	accrual	accrual	ADJ
ajfa-13282	248	14	-	-	PUNCT
ajfa-13282	248	15	based	base	VERB
ajfa-13282	248	16	earnings	earning	NOUN
ajfa-13282	248	17	management	management	NOUN
ajfa-13282	248	18	.	.	PUNCT
ajfa-13282	249	1	the	the	DET
ajfa-13282	249	2	accounting	accounting	NOUN
ajfa-13282	249	3	review	review	PROPN
ajfa-13282	249	4	,	,	PUNCT
ajfa-13282	249	5	87(6	87(6	NUM
ajfa-13282	249	6	)	)	PUNCT
ajfa-13282	249	7	,	,	PUNCT
ajfa-13282	249	8	1861–1884	1861–1884	NUM
ajfa-13282	249	9	.	.	PUNCT
ajfa-13282	250	1	https://doi.org/10.2308/accr-50230	https://doi.org/10.2308/accr-50230	PROPN
ajfa-13282	250	2	callao	callao	PROPN
ajfa-13282	250	3	,	,	PUNCT
ajfa-13282	250	4	s.	s.	PROPN
ajfa-13282	250	5	,	,	PUNCT
ajfa-13282	250	6	jarne	jarne	PROPN
ajfa-13282	250	7	,	,	PUNCT
ajfa-13282	250	8	j.	j.	PROPN
ajfa-13282	250	9	,	,	PUNCT
ajfa-13282	250	10	&	&	CCONJ
ajfa-13282	250	11	wroblewski	wroblewski	PROPN
ajfa-13282	250	12	,	,	PUNCT
ajfa-13282	250	13	d.	d.	PROPN
ajfa-13282	250	14	(	(	PUNCT
ajfa-13282	250	15	2014	2014	NUM
ajfa-13282	250	16	)	)	PUNCT
ajfa-13282	250	17	.	.	PUNCT
ajfa-13282	251	1	the	the	DET
ajfa-13282	251	2	development	development	NOUN
ajfa-13282	251	3	of	of	ADP
ajfa-13282	251	4	earnings	earning	NOUN
ajfa-13282	251	5	management	management	NOUN
ajfa-13282	251	6	research	research	NOUN
ajfa-13282	251	7	:	:	PUNCT
ajfa-13282	251	8	a	a	DET
ajfa-13282	251	9	review	review	NOUN
ajfa-13282	251	10	of	of	ADP
ajfa-13282	251	11	literature	literature	NOUN
ajfa-13282	251	12	from	from	ADP
ajfa-13282	251	13	three	three	NUM
ajfa-13282	251	14	different	different	ADJ
ajfa-13282	251	15	perspectives	perspective	NOUN
ajfa-13282	251	16	.	.	PUNCT
ajfa-13282	252	1	zeszyty	zeszyty	VERB
ajfa-13282	252	2	teoretyczne	teoretyczne	PROPN
ajfa-13282	252	3	rachunkowosci	rachunkowosci	PROPN
ajfa-13282	252	4	,	,	PUNCT
ajfa-13282	252	5	79(135	79(135	PROPN
ajfa-13282	252	6	)	)	PUNCT
ajfa-13282	252	7	,	,	PUNCT
ajfa-13282	252	8	135–178	135–178	NUM
ajfa-13282	252	9	.	.	PUNCT
ajfa-13282	253	1	chi	chi	PROPN
ajfa-13282	253	2	,	,	PUNCT
ajfa-13282	253	3	w.	w.	PROPN
ajfa-13282	253	4	,	,	PUNCT
ajfa-13282	253	5	lisic	lisic	PROPN
ajfa-13282	253	6	,	,	PUNCT
ajfa-13282	253	7	l.	l.	PROPN
ajfa-13282	253	8	l.	l.	PROPN
ajfa-13282	253	9	,	,	PUNCT
ajfa-13282	253	10	&	&	CCONJ
ajfa-13282	253	11	pevzner	pevzner	NOUN
ajfa-13282	253	12	,	,	PUNCT
ajfa-13282	253	13	m.	m.	NOUN
ajfa-13282	253	14	(	(	PUNCT
ajfa-13282	253	15	2011	2011	NUM
ajfa-13282	253	16	)	)	PUNCT
ajfa-13282	253	17	.	.	PUNCT
ajfa-13282	254	1	is	be	AUX
ajfa-13282	254	2	enhanced	enhance	VERB
ajfa-13282	254	3	audit	audit	NOUN
ajfa-13282	254	4	quality	quality	NOUN
ajfa-13282	254	5	associated	associate	VERB
ajfa-13282	254	6	with	with	ADP
ajfa-13282	254	7	greater	great	ADJ
ajfa-13282	254	8	real	real	ADJ
ajfa-13282	254	9	earnings	earning	NOUN
ajfa-13282	254	10	management	management	NOUN
ajfa-13282	254	11	?	?	PUNCT
ajfa-13282	255	1	accounting	accounting	NOUN
ajfa-13282	255	2	horizons	horizon	NOUN
ajfa-13282	255	3	,	,	PUNCT
ajfa-13282	255	4	25(2	25(2	NUM
ajfa-13282	255	5	)	)	PUNCT
ajfa-13282	255	6	,	,	PUNCT
ajfa-13282	255	7	315–335	315–335	NUM
ajfa-13282	255	8	.	.	PUNCT
ajfa-13282	256	1	https://doi.org/10.2308/acch-10025	https://doi.org/10.2308/acch-10025	PROPN
ajfa-13282	256	2	claessens	claessen	NOUN
ajfa-13282	256	3	,	,	PUNCT
ajfa-13282	256	4	s.	s.	PROPN
ajfa-13282	256	5	,	,	PUNCT
ajfa-13282	256	6	&	&	CCONJ
ajfa-13282	256	7	fan	fan	PROPN
ajfa-13282	256	8	,	,	PUNCT
ajfa-13282	256	9	j.	j.	PROPN
ajfa-13282	256	10	p.	p.	PROPN
ajfa-13282	256	11	h.	h.	PROPN
ajfa-13282	256	12	(	(	PUNCT
ajfa-13282	256	13	2002	2002	NUM
ajfa-13282	256	14	)	)	PUNCT
ajfa-13282	256	15	.	.	PUNCT
ajfa-13282	257	1	corporate	corporate	ADJ
ajfa-13282	257	2	governance	governance	NOUN
ajfa-13282	257	3	in	in	ADP
ajfa-13282	257	4	asia	asia	PROPN
ajfa-13282	257	5	:	:	PUNCT
ajfa-13282	257	6	a	a	DET
ajfa-13282	257	7	survey	survey	NOUN
ajfa-13282	257	8	.	.	PUNCT
ajfa-13282	258	1	international	international	ADJ
ajfa-13282	258	2	review	review	NOUN
ajfa-13282	258	3	of	of	ADP
ajfa-13282	258	4	finance	finance	NOUN
ajfa-13282	258	5	,	,	PUNCT
ajfa-13282	258	6	3(2	3(2	NUM
ajfa-13282	258	7	)	)	PUNCT
ajfa-13282	258	8	,	,	PUNCT
ajfa-13282	258	9	71–103	71–103	PROPN
ajfa-13282	258	10	.	.	PROPN
ajfa-13282	258	11	https://doi.org/10.1787/9789264189300-en	https://doi.org/10.1787/9789264189300-en	PROPN
ajfa-13282	258	12	cohen	cohen	PROPN
ajfa-13282	258	13	,	,	PUNCT
ajfa-13282	258	14	d.	d.	PROPN
ajfa-13282	258	15	a.	a.	PROPN
ajfa-13282	258	16	,	,	PUNCT
ajfa-13282	258	17	&	&	CCONJ
ajfa-13282	258	18	zarowin	zarowin	PROPN
ajfa-13282	258	19	,	,	PUNCT
ajfa-13282	258	20	p.	p.	NOUN
ajfa-13282	258	21	(	(	PUNCT
ajfa-13282	258	22	2010	2010	NUM
ajfa-13282	258	23	)	)	PUNCT
ajfa-13282	258	24	.	.	PUNCT
ajfa-13282	259	1	accrual	accrual	ADJ
ajfa-13282	259	2	-	-	PUNCT
ajfa-13282	259	3	based	base	VERB
ajfa-13282	259	4	and	and	CCONJ
ajfa-13282	259	5	real	real	ADJ
ajfa-13282	259	6	earnings	earning	NOUN
ajfa-13282	259	7	management	management	NOUN
ajfa-13282	259	8	activities	activity	NOUN
ajfa-13282	259	9	around	around	ADP
ajfa-13282	259	10	seasoned	seasoned	ADJ
ajfa-13282	259	11	equity	equity	NOUN
ajfa-13282	259	12	offerings	offering	NOUN
ajfa-13282	259	13	.	.	PUNCT
ajfa-13282	260	1	journal	journal	NOUN
ajfa-13282	260	2	of	of	ADP
ajfa-13282	260	3	accounting	accounting	NOUN
ajfa-13282	260	4	and	and	CCONJ
ajfa-13282	260	5	economics	economic	NOUN
ajfa-13282	260	6	,	,	PUNCT
ajfa-13282	260	7	50(1	50(1	NUM
ajfa-13282	260	8	)	)	PUNCT
ajfa-13282	260	9	,	,	PUNCT
ajfa-13282	260	10	2–19	2–19	NOUN
ajfa-13282	260	11	.	.	PUNCT
ajfa-13282	261	1	https://doi.org/10.1016/j.jacceco.2010.01.002	https://doi.org/10.1016/j.jacceco.2010.01.002	PROPN
ajfa-13282	261	2	cohen	cohen	PROPN
ajfa-13282	261	3	,	,	PUNCT
ajfa-13282	261	4	d.	d.	PROPN
ajfa-13282	261	5	,	,	PUNCT
ajfa-13282	261	6	dey	dey	PROPN
ajfa-13282	261	7	,	,	PUNCT
ajfa-13282	261	8	a.	a.	NOUN
ajfa-13282	261	9	,	,	PUNCT
ajfa-13282	261	10	&	&	CCONJ
ajfa-13282	261	11	lys	lys	PROPN
ajfa-13282	261	12	,	,	PUNCT
ajfa-13282	261	13	t.	t.	PROPN
ajfa-13282	261	14	z.	z.	PROPN
ajfa-13282	261	15	(	(	PUNCT
ajfa-13282	261	16	2008	2008	NUM
ajfa-13282	261	17	)	)	PUNCT
ajfa-13282	261	18	.	.	PUNCT
ajfa-13282	262	1	real	real	ADJ
ajfa-13282	262	2	and	and	CCONJ
ajfa-13282	262	3	accrual	accrual	ADJ
ajfa-13282	262	4	-	-	PUNCT
ajfa-13282	262	5	based	base	VERB
ajfa-13282	262	6	earnings	earning	NOUN
ajfa-13282	262	7	management	management	NOUN
ajfa-13282	262	8	in	in	ADP
ajfa-13282	262	9	the	the	DET
ajfa-13282	262	10	preand	preand	NOUN
ajfa-13282	262	11	post	post	ADJ
ajfa-13282	262	12	-	-	ADJ
ajfa-13282	262	13	sarbanes	sarbanes	ADJ
ajfa-13282	262	14	-	-	PUNCT
ajfa-13282	262	15	oxley	oxley	ADJ
ajfa-13282	262	16	periods	period	NOUN
ajfa-13282	262	17	.	.	PUNCT
ajfa-13282	263	1	the	the	DET
ajfa-13282	263	2	accounting	accounting	NOUN
ajfa-13282	263	3	review	review	PROPN
ajfa-13282	263	4	,	,	PUNCT
ajfa-13282	263	5	83(3	83(3	NUM
ajfa-13282	263	6	)	)	PUNCT
ajfa-13282	263	7	,	,	PUNCT
ajfa-13282	263	8	757–787	757–787	NUM
ajfa-13282	263	9	.	.	PUNCT
ajfa-13282	264	1	https://doi.org/10.2308/accr.2008.83.3.757	https://doi.org/10.2308/accr.2008.83.3.757	PROPN
ajfa-13282	264	2	cupertino	cupertino	PROPN
ajfa-13282	264	3	,	,	PUNCT
ajfa-13282	264	4	c.	c.	PROPN
ajfa-13282	264	5	m.	m.	PROPN
ajfa-13282	264	6	,	,	PUNCT
ajfa-13282	264	7	martinez	martinez	PROPN
ajfa-13282	264	8	,	,	PUNCT
ajfa-13282	264	9	a.	a.	PROPN
ajfa-13282	264	10	l.	l.	PROPN
ajfa-13282	264	11	,	,	PUNCT
ajfa-13282	264	12	&	&	CCONJ
ajfa-13282	264	13	costa	costa	PROPN
ajfa-13282	264	14	jr	jr	PROPN
ajfa-13282	264	15	,	,	PUNCT
ajfa-13282	264	16	n.	n.	PROPN
ajfa-13282	264	17	c.	c.	PROPN
ajfa-13282	264	18	a.	a.	PROPN
ajfa-13282	264	19	da	da	PROPN
ajfa-13282	264	20	.	.	PUNCT
ajfa-13282	265	1	(	(	PUNCT
ajfa-13282	265	2	2016	2016	NUM
ajfa-13282	265	3	)	)	PUNCT
ajfa-13282	265	4	.	.	PUNCT
ajfa-13282	266	1	consequences	consequence	NOUN
ajfa-13282	266	2	for	for	ADP
ajfa-13282	266	3	future	future	ADJ
ajfa-13282	266	4	asian	asian	ADJ
ajfa-13282	266	5	journal	journal	NOUN
ajfa-13282	266	6	of	of	ADP
ajfa-13282	266	7	finance	finance	PROPN
ajfa-13282	266	8	&	&	CCONJ
ajfa-13282	266	9	accounting	accounting	PROPN
ajfa-13282	266	10	issn	issn	PROPN
ajfa-13282	266	11	1946	1946	NUM
ajfa-13282	266	12	-	-	PUNCT
ajfa-13282	266	13	052x	052x	NOUN
ajfa-13282	266	14	2018	2018	NUM
ajfa-13282	266	15	,	,	PUNCT
ajfa-13282	266	16	vol	vol	NOUN
ajfa-13282	266	17	.	.	PROPN
ajfa-13282	266	18	10	10	NUM
ajfa-13282	266	19	,	,	PUNCT
ajfa-13282	266	20	no	no	INTJ
ajfa-13282	266	21	.	.	NOUN
ajfa-13282	266	22	1	1	NUM
ajfa-13282	266	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	266	24	453	453	NUM
ajfa-13282	266	25	return	return	NOUN
ajfa-13282	266	26	with	with	ADP
ajfa-13282	266	27	earnings	earning	NOUN
ajfa-13282	266	28	management	management	NOUN
ajfa-13282	266	29	through	through	ADP
ajfa-13282	266	30	real	real	ADJ
ajfa-13282	266	31	operating	operating	NOUN
ajfa-13282	266	32	activities	activity	NOUN
ajfa-13282	266	33	.	.	PUNCT
ajfa-13282	267	1	revista	revista	PROPN
ajfa-13282	267	2	contabilidade	contabilidade	PROPN
ajfa-13282	267	3	&	&	CCONJ
ajfa-13282	267	4	finanças	finanças	NOUN
ajfa-13282	267	5	,	,	PUNCT
ajfa-13282	267	6	27(71	27(71	NOUN
ajfa-13282	267	7	)	)	PUNCT
ajfa-13282	267	8	,	,	PUNCT
ajfa-13282	267	9	232–242	232–242	NUM
ajfa-13282	267	10	.	.	PUNCT
ajfa-13282	268	1	https://doi.org/10.1590/1808-057x201602520	https://doi.org/10.1590/1808-057x201602520	PROPN
ajfa-13282	268	2	dechow	dechow	VERB
ajfa-13282	268	3	,	,	PUNCT
ajfa-13282	268	4	p.	p.	NOUN
ajfa-13282	268	5	m.	m.	NOUN
ajfa-13282	268	6	,	,	PUNCT
ajfa-13282	268	7	kothari	kothari	PROPN
ajfa-13282	268	8	,	,	PUNCT
ajfa-13282	268	9	s.	s.	PROPN
ajfa-13282	268	10	p.	p.	PROPN
ajfa-13282	268	11	,	,	PUNCT
ajfa-13282	268	12	&	&	CCONJ
ajfa-13282	268	13	watts	watts	PROPN
ajfa-13282	268	14	,	,	PUNCT
ajfa-13282	268	15	r.	r.	PROPN
ajfa-13282	268	16	l.	l.	PROPN
ajfa-13282	268	17	(	(	PUNCT
ajfa-13282	268	18	1998	1998	NUM
ajfa-13282	268	19	)	)	PUNCT
ajfa-13282	268	20	.	.	PUNCT
ajfa-13282	269	1	the	the	DET
ajfa-13282	269	2	relation	relation	NOUN
ajfa-13282	269	3	between	between	ADP
ajfa-13282	269	4	earnings	earning	NOUN
ajfa-13282	269	5	and	and	CCONJ
ajfa-13282	269	6	cash	cash	NOUN
ajfa-13282	269	7	flows	flow	NOUN
ajfa-13282	269	8	.	.	PUNCT
ajfa-13282	270	1	journal	journal	NOUN
ajfa-13282	270	2	of	of	ADP
ajfa-13282	270	3	accounting	accounting	NOUN
ajfa-13282	270	4	and	and	CCONJ
ajfa-13282	270	5	economics	economic	NOUN
ajfa-13282	270	6	,	,	PUNCT
ajfa-13282	270	7	25(2	25(2	NUM
ajfa-13282	270	8	)	)	PUNCT
ajfa-13282	270	9	,	,	PUNCT
ajfa-13282	270	10	133–168	133–168	NUM
ajfa-13282	270	11	.	.	PUNCT
ajfa-13282	271	1	https://doi.org/10.1016/s0165-4101(98)00020-2	https://doi.org/10.1016/s0165-4101(98)00020-2	PROPN
ajfa-13282	271	2	dechow	dechow	ADJ
ajfa-13282	271	3	,	,	PUNCT
ajfa-13282	271	4	p.	p.	PROPN
ajfa-13282	271	5	,	,	PUNCT
ajfa-13282	271	6	&	&	CCONJ
ajfa-13282	271	7	skinner	skinner	PROPN
ajfa-13282	271	8	,	,	PUNCT
ajfa-13282	271	9	d.	d.	PROPN
ajfa-13282	271	10	(	(	PUNCT
ajfa-13282	271	11	2000	2000	NUM
ajfa-13282	271	12	)	)	PUNCT
ajfa-13282	271	13	.	.	PUNCT
ajfa-13282	272	1	earnings	earning	NOUN
ajfa-13282	272	2	management	management	NOUN
ajfa-13282	272	3	:	:	PUNCT
ajfa-13282	272	4	reconciling	reconcile	VERB
ajfa-13282	272	5	the	the	DET
ajfa-13282	272	6	views	view	NOUN
ajfa-13282	272	7	of	of	ADP
ajfa-13282	272	8	accounting	accounting	NOUN
ajfa-13282	272	9	academics	academic	NOUN
ajfa-13282	272	10	,	,	PUNCT
ajfa-13282	272	11	practitioners	practitioner	NOUN
ajfa-13282	272	12	,	,	PUNCT
ajfa-13282	272	13	and	and	CCONJ
ajfa-13282	272	14	regulators	regulator	NOUN
ajfa-13282	272	15	.	.	PUNCT
ajfa-13282	273	1	accounting	accounting	NOUN
ajfa-13282	273	2	horizons	horizon	NOUN
ajfa-13282	273	3	,	,	PUNCT
ajfa-13282	273	4	14(2	14(2	NUM
ajfa-13282	273	5	)	)	PUNCT
ajfa-13282	273	6	,	,	PUNCT
ajfa-13282	273	7	235–250	235–250	NUM
ajfa-13282	273	8	.	.	PUNCT
ajfa-13282	274	1	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	NOUN
ajfa-13282	274	2	eldenburg	eldenburg	NOUN
ajfa-13282	274	3	,	,	PUNCT
ajfa-13282	274	4	l.	l.	PROPN
ajfa-13282	274	5	g.	g.	PROPN
ajfa-13282	274	6	,	,	PUNCT
ajfa-13282	274	7	gunny	gunny	PROPN
ajfa-13282	274	8	,	,	PUNCT
ajfa-13282	274	9	k.	k.	PROPN
ajfa-13282	274	10	a.	a.	PROPN
ajfa-13282	274	11	,	,	PUNCT
ajfa-13282	274	12	hee	hee	PROPN
ajfa-13282	274	13	,	,	PUNCT
ajfa-13282	274	14	k.	k.	PROPN
ajfa-13282	274	15	w.	w.	PROPN
ajfa-13282	274	16	,	,	PUNCT
ajfa-13282	274	17	&	&	CCONJ
ajfa-13282	274	18	soderstrom	soderstrom	PROPN
ajfa-13282	274	19	,	,	PUNCT
ajfa-13282	274	20	n.	n.	PROPN
ajfa-13282	274	21	(	(	PUNCT
ajfa-13282	274	22	2011	2011	NUM
ajfa-13282	274	23	)	)	PUNCT
ajfa-13282	274	24	.	.	PUNCT
ajfa-13282	275	1	earnings	earning	NOUN
ajfa-13282	275	2	management	management	NOUN
ajfa-13282	275	3	using	use	VERB
ajfa-13282	275	4	real	real	ADJ
ajfa-13282	275	5	activities	activity	NOUN
ajfa-13282	275	6	:	:	PUNCT
ajfa-13282	275	7	evidence	evidence	NOUN
ajfa-13282	275	8	from	from	ADP
ajfa-13282	275	9	nonprofit	nonprofit	ADJ
ajfa-13282	275	10	hospitals	hospital	NOUN
ajfa-13282	275	11	.	.	PUNCT
ajfa-13282	276	1	accounting	accounting	NOUN
ajfa-13282	276	2	review	review	PROPN
ajfa-13282	276	3	,	,	PUNCT
ajfa-13282	276	4	86(5	86(5	PROPN
ajfa-13282	276	5	)	)	PUNCT
ajfa-13282	276	6	,	,	PUNCT
ajfa-13282	276	7	1605–1630	1605–1630	PROPN
ajfa-13282	276	8	.	.	PUNCT
ajfa-13282	277	1	https://doi.org/10.2308/accr-10095	https://doi.org/10.2308/accr-10095	PROPN
ajfa-13282	277	2	enomoto	enomoto	NOUN
ajfa-13282	277	3	,	,	PUNCT
ajfa-13282	277	4	m.	m.	NOUN
ajfa-13282	277	5	,	,	PUNCT
ajfa-13282	277	6	kimura	kimura	NOUN
ajfa-13282	277	7	,	,	PUNCT
ajfa-13282	277	8	f.	f.	PROPN
ajfa-13282	277	9	,	,	PUNCT
ajfa-13282	277	10	&	&	CCONJ
ajfa-13282	277	11	yamaguchi	yamaguchi	PROPN
ajfa-13282	277	12	,	,	PUNCT
ajfa-13282	277	13	t.	t.	PROPN
ajfa-13282	277	14	(	(	PUNCT
ajfa-13282	277	15	2015	2015	NUM
ajfa-13282	277	16	)	)	PUNCT
ajfa-13282	277	17	.	.	PUNCT
ajfa-13282	278	1	accrual	accrual	ADJ
ajfa-13282	278	2	-	-	PUNCT
ajfa-13282	278	3	based	base	VERB
ajfa-13282	278	4	and	and	CCONJ
ajfa-13282	278	5	real	real	ADJ
ajfa-13282	278	6	earnings	earning	NOUN
ajfa-13282	278	7	management	management	NOUN
ajfa-13282	278	8	:	:	PUNCT
ajfa-13282	278	9	an	an	DET
ajfa-13282	278	10	international	international	ADJ
ajfa-13282	278	11	comparison	comparison	NOUN
ajfa-13282	278	12	for	for	ADP
ajfa-13282	278	13	investor	investor	NOUN
ajfa-13282	278	14	protection	protection	NOUN
ajfa-13282	278	15	.	.	PUNCT
ajfa-13282	279	1	journal	journal	PROPN
ajfa-13282	279	2	of	of	ADP
ajfa-13282	279	3	contemporary	contemporary	PROPN
ajfa-13282	279	4	accounting	accounting	PROPN
ajfa-13282	279	5	&	&	CCONJ
ajfa-13282	279	6	economics	economic	NOUN
ajfa-13282	279	7	,	,	PUNCT
ajfa-13282	279	8	11(3	11(3	NUM
ajfa-13282	279	9	)	)	PUNCT
ajfa-13282	279	10	,	,	PUNCT
ajfa-13282	279	11	183–198	183–198	NUM
ajfa-13282	279	12	.	.	PUNCT
ajfa-13282	280	1	https://doi.org/10.1016/j.jcae.2015.07.001	https://doi.org/10.1016/j.jcae.2015.07.001	PROPN
ajfa-13282	280	2	ewert	ewert	PROPN
ajfa-13282	280	3	,	,	PUNCT
ajfa-13282	280	4	r.	r.	PROPN
ajfa-13282	280	5	,	,	PUNCT
ajfa-13282	280	6	&	&	CCONJ
ajfa-13282	280	7	wagenhofer	wagenhofer	VERB
ajfa-13282	280	8	,	,	PUNCT
ajfa-13282	280	9	a.	a.	NOUN
ajfa-13282	280	10	(	(	PUNCT
ajfa-13282	280	11	2005	2005	NUM
ajfa-13282	280	12	)	)	PUNCT
ajfa-13282	280	13	.	.	PUNCT
ajfa-13282	281	1	economic	economic	ADJ
ajfa-13282	281	2	effects	effect	NOUN
ajfa-13282	281	3	of	of	ADP
ajfa-13282	281	4	tightening	tighten	VERB
ajfa-13282	281	5	accounting	accounting	NOUN
ajfa-13282	281	6	standards	standard	NOUN
ajfa-13282	281	7	to	to	PART
ajfa-13282	281	8	restrict	restrict	VERB
ajfa-13282	281	9	earnings	earning	NOUN
ajfa-13282	281	10	management	management	NOUN
ajfa-13282	281	11	.	.	PUNCT
ajfa-13282	282	1	the	the	DET
ajfa-13282	282	2	accounting	accounting	NOUN
ajfa-13282	282	3	review	review	PROPN
ajfa-13282	282	4	,	,	PUNCT
ajfa-13282	282	5	80(4	80(4	NUM
ajfa-13282	282	6	)	)	PUNCT
ajfa-13282	282	7	,	,	PUNCT
ajfa-13282	282	8	1101–1124	1101–1124	NUM
ajfa-13282	282	9	.	.	PUNCT
ajfa-13282	283	1	https://doi.org/10.2308/accr.2005.80.4.1101	https://doi.org/10.2308/accr.2005.80.4.1101	NOUN
ajfa-13282	283	2	fama	fama	NOUN
ajfa-13282	283	3	,	,	PUNCT
ajfa-13282	283	4	e.	e.	PROPN
ajfa-13282	283	5	f.	f.	PROPN
ajfa-13282	283	6	(	(	PUNCT
ajfa-13282	283	7	1980	1980	NUM
ajfa-13282	283	8	)	)	PUNCT
ajfa-13282	283	9	.	.	PUNCT
ajfa-13282	284	1	agency	agency	NOUN
ajfa-13282	284	2	problems	problem	NOUN
ajfa-13282	284	3	and	and	CCONJ
ajfa-13282	284	4	the	the	DET
ajfa-13282	284	5	theory	theory	NOUN
ajfa-13282	284	6	of	of	ADP
ajfa-13282	284	7	the	the	DET
ajfa-13282	284	8	firm	firm	NOUN
ajfa-13282	284	9	.	.	PUNCT
ajfa-13282	285	1	journal	journal	NOUN
ajfa-13282	285	2	of	of	ADP
ajfa-13282	285	3	political	political	ADJ
ajfa-13282	285	4	economy	economy	NOUN
ajfa-13282	285	5	,	,	PUNCT
ajfa-13282	285	6	88(2	88(2	NUM
ajfa-13282	285	7	)	)	PUNCT
ajfa-13282	285	8	,	,	PUNCT
ajfa-13282	285	9	288–307	288–307	NUM
ajfa-13282	285	10	.	.	PUNCT
ajfa-13282	286	1	https://doi.org/10.1086/260866	https://doi.org/10.1086/260866	PROPN
ajfa-13282	286	2	fan	fan	PROPN
ajfa-13282	286	3	,	,	PUNCT
ajfa-13282	286	4	j.	j.	PROPN
ajfa-13282	286	5	p.	p.	PROPN
ajfa-13282	286	6	h.	h.	PROPN
ajfa-13282	286	7	,	,	PUNCT
ajfa-13282	286	8	&	&	CCONJ
ajfa-13282	286	9	wong	wong	PROPN
ajfa-13282	286	10	,	,	PUNCT
ajfa-13282	286	11	t.	t.	PROPN
ajfa-13282	286	12	j.	j.	PROPN
ajfa-13282	286	13	(	(	PUNCT
ajfa-13282	286	14	2002	2002	NUM
ajfa-13282	286	15	)	)	PUNCT
ajfa-13282	286	16	.	.	PUNCT
ajfa-13282	287	1	corporate	corporate	ADJ
ajfa-13282	287	2	ownership	ownership	NOUN
ajfa-13282	287	3	structure	structure	NOUN
ajfa-13282	287	4	and	and	CCONJ
ajfa-13282	287	5	the	the	DET
ajfa-13282	287	6	informativeness	informativeness	NOUN
ajfa-13282	287	7	of	of	ADP
ajfa-13282	287	8	accounting	accounting	NOUN
ajfa-13282	287	9	earnings	earning	NOUN
ajfa-13282	287	10	in	in	ADP
ajfa-13282	287	11	east	east	PROPN
ajfa-13282	287	12	asia	asia	PROPN
ajfa-13282	287	13	.	.	PUNCT
ajfa-13282	288	1	journal	journal	PROPN
ajfa-13282	288	2	of	of	ADP
ajfa-13282	288	3	accounting	accounting	NOUN
ajfa-13282	288	4	and	and	CCONJ
ajfa-13282	288	5	economics	economic	NOUN
ajfa-13282	288	6	,	,	PUNCT
ajfa-13282	288	7	33(3	33(3	NOUN
ajfa-13282	288	8	)	)	PUNCT
ajfa-13282	288	9	,	,	PUNCT
ajfa-13282	288	10	401–425	401–425	NUM
ajfa-13282	288	11	.	.	PUNCT
ajfa-13282	289	1	https://doi.org/10.1016/s0165-4101(02)00047-2	https://doi.org/10.1016/s0165-4101(02)00047-2	NOUN
ajfa-13282	289	2	ferentinou	ferentinou	NOUN
ajfa-13282	289	3	,	,	PUNCT
ajfa-13282	289	4	a.	a.	PROPN
ajfa-13282	289	5	c.	c.	PROPN
ajfa-13282	289	6	,	,	PUNCT
ajfa-13282	289	7	&	&	CCONJ
ajfa-13282	289	8	anagnostopoulou	anagnostopoulou	PROPN
ajfa-13282	289	9	,	,	PUNCT
ajfa-13282	289	10	s.	s.	PROPN
ajfa-13282	289	11	c.	c.	PROPN
ajfa-13282	289	12	(	(	PUNCT
ajfa-13282	289	13	2016	2016	NUM
ajfa-13282	289	14	)	)	PUNCT
ajfa-13282	289	15	.	.	PUNCT
ajfa-13282	290	1	accrual	accrual	ADJ
ajfa-13282	290	2	-	-	PUNCT
ajfa-13282	290	3	based	base	VERB
ajfa-13282	290	4	and	and	CCONJ
ajfa-13282	290	5	real	real	ADJ
ajfa-13282	290	6	earnings	earning	NOUN
ajfa-13282	290	7	management	management	NOUN
ajfa-13282	290	8	before	before	ADP
ajfa-13282	290	9	and	and	CCONJ
ajfa-13282	290	10	after	after	ADP
ajfa-13282	290	11	ifrs	ifrs	NOUN
ajfa-13282	290	12	adoption	adoption	NOUN
ajfa-13282	290	13	:	:	PUNCT
ajfa-13282	290	14	the	the	DET
ajfa-13282	290	15	case	case	NOUN
ajfa-13282	290	16	of	of	ADP
ajfa-13282	290	17	greece	greece	PROPN
ajfa-13282	290	18	.	.	PROPN
ajfa-13282	290	19	journal	journal	PROPN
ajfa-13282	290	20	of	of	ADP
ajfa-13282	290	21	applied	apply	VERB
ajfa-13282	290	22	accounting	accounting	NOUN
ajfa-13282	290	23	,	,	PUNCT
ajfa-13282	290	24	17(1	17(1	NUM
ajfa-13282	290	25	)	)	PUNCT
ajfa-13282	290	26	,	,	PUNCT
ajfa-13282	290	27	2–23	2–23	PROPN
ajfa-13282	290	28	.	.	PUNCT
ajfa-13282	291	1	https://doi.org/10.1108/jaar-01-2014-0009	https://doi.org/10.1108/jaar-01-2014-0009	PROPN
ajfa-13282	291	2	graham	graham	PROPN
ajfa-13282	291	3	,	,	PUNCT
ajfa-13282	291	4	j.	j.	PROPN
ajfa-13282	291	5	r.	r.	PROPN
ajfa-13282	291	6	,	,	PUNCT
ajfa-13282	291	7	harvey	harvey	PROPN
ajfa-13282	291	8	,	,	PUNCT
ajfa-13282	291	9	c.	c.	PROPN
ajfa-13282	291	10	r.	r.	PROPN
ajfa-13282	291	11	,	,	PUNCT
ajfa-13282	291	12	&	&	CCONJ
ajfa-13282	291	13	rajgopal	rajgopal	PROPN
ajfa-13282	291	14	,	,	PUNCT
ajfa-13282	291	15	s.	s.	PROPN
ajfa-13282	291	16	(	(	PUNCT
ajfa-13282	291	17	2005	2005	NUM
ajfa-13282	291	18	)	)	PUNCT
ajfa-13282	291	19	.	.	PUNCT
ajfa-13282	292	1	the	the	DET
ajfa-13282	292	2	economic	economic	ADJ
ajfa-13282	292	3	implications	implication	NOUN
ajfa-13282	292	4	of	of	ADP
ajfa-13282	292	5	corporate	corporate	ADJ
ajfa-13282	292	6	financial	financial	ADJ
ajfa-13282	292	7	reporting	reporting	NOUN
ajfa-13282	292	8	.	.	PUNCT
ajfa-13282	293	1	journal	journal	NOUN
ajfa-13282	293	2	of	of	ADP
ajfa-13282	293	3	accounting	accounting	NOUN
ajfa-13282	293	4	and	and	CCONJ
ajfa-13282	293	5	economics	economic	NOUN
ajfa-13282	293	6	,	,	PUNCT
ajfa-13282	293	7	40(1–3	40(1–3	PROPN
ajfa-13282	293	8	)	)	PUNCT
ajfa-13282	293	9	,	,	PUNCT
ajfa-13282	293	10	3–73	3–73	X
ajfa-13282	293	11	.	.	PUNCT
ajfa-13282	294	1	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	ADJ
ajfa-13282	294	2	gunny	gunny	NOUN
ajfa-13282	294	3	,	,	PUNCT
ajfa-13282	294	4	k.	k.	PROPN
ajfa-13282	294	5	(	(	PUNCT
ajfa-13282	294	6	2005	2005	NUM
ajfa-13282	294	7	)	)	PUNCT
ajfa-13282	294	8	.	.	PUNCT
ajfa-13282	295	1	what	what	PRON
ajfa-13282	295	2	are	be	AUX
ajfa-13282	295	3	the	the	DET
ajfa-13282	295	4	consequences	consequence	NOUN
ajfa-13282	295	5	of	of	ADP
ajfa-13282	295	6	real	real	ADJ
ajfa-13282	295	7	earnings	earning	NOUN
ajfa-13282	295	8	management	management	NOUN
ajfa-13282	295	9	?	?	PUNCT
ajfa-13282	296	1	working	work	VERB
ajfa-13282	296	2	paper	paper	NOUN
ajfa-13282	296	3	,	,	PUNCT
ajfa-13282	296	4	university	university	NOUN
ajfa-13282	296	5	of	of	ADP
ajfa-13282	296	6	colorado	colorado	PROPN
ajfa-13282	296	7	at	at	ADP
ajfa-13282	296	8	boulder	boulder	PROPN
ajfa-13282	296	9	.	.	PUNCT
ajfa-13282	297	1	healy	healy	PROPN
ajfa-13282	297	2	.	.	PUNCT
ajfa-13282	298	1	gunny	gunny	PROPN
ajfa-13282	298	2	,	,	PUNCT
ajfa-13282	298	3	k.	k.	PROPN
ajfa-13282	298	4	(	(	PUNCT
ajfa-13282	298	5	2010	2010	NUM
ajfa-13282	298	6	)	)	PUNCT
ajfa-13282	298	7	.	.	PUNCT
ajfa-13282	299	1	the	the	DET
ajfa-13282	299	2	relation	relation	NOUN
ajfa-13282	299	3	between	between	ADP
ajfa-13282	299	4	earnings	earning	NOUN
ajfa-13282	299	5	management	management	NOUN
ajfa-13282	299	6	using	use	VERB
ajfa-13282	299	7	real	real	ADJ
ajfa-13282	299	8	activities	activity	NOUN
ajfa-13282	299	9	manipulation	manipulation	NOUN
ajfa-13282	299	10	and	and	CCONJ
ajfa-13282	299	11	future	future	ADJ
ajfa-13282	299	12	performance	performance	NOUN
ajfa-13282	299	13	:	:	PUNCT
ajfa-13282	299	14	evidence	evidence	NOUN
ajfa-13282	299	15	from	from	ADP
ajfa-13282	299	16	meeting	meet	VERB
ajfa-13282	299	17	earnings	earning	NOUN
ajfa-13282	299	18	benchmarks	benchmark	NOUN
ajfa-13282	299	19	.	.	PUNCT
ajfa-13282	300	1	contemporary	contemporary	ADJ
ajfa-13282	300	2	accounting	accounting	NOUN
ajfa-13282	300	3	research	research	NOUN
ajfa-13282	300	4	,	,	PUNCT
ajfa-13282	300	5	27(3	27(3	NUM
ajfa-13282	300	6	)	)	PUNCT
ajfa-13282	300	7	,	,	PUNCT
ajfa-13282	300	8	855–888	855–888	NUM
ajfa-13282	300	9	.	.	PUNCT
ajfa-13282	301	1	https://doi.org/10.1111/j.1911-3846.2010.01029.x	https://doi.org/10.1111/j.1911-3846.2010.01029.x	PROPN
ajfa-13282	301	2	healy	healy	PROPN
ajfa-13282	301	3	,	,	PUNCT
ajfa-13282	301	4	p.	p.	PROPN
ajfa-13282	301	5	,	,	PUNCT
ajfa-13282	301	6	&	&	CCONJ
ajfa-13282	301	7	wahlen	wahlen	PROPN
ajfa-13282	301	8	,	,	PUNCT
ajfa-13282	301	9	j.	j.	PROPN
ajfa-13282	301	10	(	(	PUNCT
ajfa-13282	301	11	1999	1999	NUM
ajfa-13282	301	12	)	)	PUNCT
ajfa-13282	301	13	.	.	PUNCT
ajfa-13282	302	1	a	a	DET
ajfa-13282	302	2	review	review	NOUN
ajfa-13282	302	3	of	of	ADP
ajfa-13282	302	4	the	the	DET
ajfa-13282	302	5	earnings	earning	NOUN
ajfa-13282	302	6	management	management	NOUN
ajfa-13282	302	7	literature	literature	NOUN
ajfa-13282	302	8	and	and	CCONJ
ajfa-13282	302	9	its	its	PRON
ajfa-13282	302	10	implications	implication	NOUN
ajfa-13282	302	11	for	for	ADP
ajfa-13282	302	12	standard	standard	ADJ
ajfa-13282	302	13	setting	setting	NOUN
ajfa-13282	302	14	.	.	PUNCT
ajfa-13282	303	1	accounting	accounting	NOUN
ajfa-13282	303	2	horizons	horizon	NOUN
ajfa-13282	303	3	,	,	PUNCT
ajfa-13282	303	4	13(4	13(4	NUM
ajfa-13282	303	5	)	)	PUNCT
ajfa-13282	303	6	,	,	PUNCT
ajfa-13282	303	7	365–383	365–383	NUM
ajfa-13282	303	8	.	.	PUNCT
ajfa-13282	304	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	PROPN
ajfa-13282	304	2	asian	asian	ADJ
ajfa-13282	304	3	journal	journal	NOUN
ajfa-13282	304	4	of	of	ADP
ajfa-13282	304	5	finance	finance	PROPN
ajfa-13282	304	6	&	&	CCONJ
ajfa-13282	304	7	accounting	accounting	PROPN
ajfa-13282	304	8	issn	issn	PROPN
ajfa-13282	304	9	1946	1946	NUM
ajfa-13282	304	10	-	-	PUNCT
ajfa-13282	304	11	052x	052x	NOUN
ajfa-13282	304	12	2018	2018	NUM
ajfa-13282	304	13	,	,	PUNCT
ajfa-13282	304	14	vol	vol	NOUN
ajfa-13282	304	15	.	.	PROPN
ajfa-13282	304	16	10	10	NUM
ajfa-13282	304	17	,	,	PUNCT
ajfa-13282	304	18	no	no	INTJ
ajfa-13282	304	19	.	.	NOUN
ajfa-13282	304	20	1	1	NUM
ajfa-13282	304	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13282	304	22	454	454	NUM
ajfa-13282	304	23	herrmann	herrmann	PROPN
ajfa-13282	304	24	,	,	PUNCT
ajfa-13282	304	25	d.	d.	PROPN
ajfa-13282	304	26	,	,	PUNCT
ajfa-13282	304	27	inoue	inoue	PROPN
ajfa-13282	304	28	,	,	PUNCT
ajfa-13282	304	29	t.	t.	PROPN
ajfa-13282	304	30	,	,	PUNCT
ajfa-13282	304	31	&	&	CCONJ
ajfa-13282	304	32	thomas	thomas	PROPN
ajfa-13282	304	33	,	,	PUNCT
ajfa-13282	304	34	w.	w.	PROPN
ajfa-13282	304	35	b.	b.	PROPN
ajfa-13282	304	36	(	(	PUNCT
ajfa-13282	304	37	2003	2003	NUM
ajfa-13282	304	38	)	)	PUNCT
ajfa-13282	304	39	.	.	PUNCT
ajfa-13282	305	1	the	the	DET
ajfa-13282	305	2	sale	sale	NOUN
ajfa-13282	305	3	of	of	ADP
ajfa-13282	305	4	assets	asset	NOUN
ajfa-13282	305	5	to	to	PART
ajfa-13282	305	6	manage	manage	VERB
ajfa-13282	305	7	earnings	earning	NOUN
ajfa-13282	305	8	in	in	ADP
ajfa-13282	305	9	japan	japan	PROPN
ajfa-13282	305	10	.	.	PUNCT
ajfa-13282	306	1	journal	journal	PROPN
ajfa-13282	306	2	of	of	ADP
ajfa-13282	306	3	accounting	accounting	NOUN
ajfa-13282	306	4	research	research	NOUN
ajfa-13282	306	5	,	,	PUNCT
ajfa-13282	306	6	41(1	41(1	NUM
ajfa-13282	306	7	)	)	PUNCT
ajfa-13282	306	8	,	,	PUNCT
ajfa-13282	306	9	89–108	89–108	NUM
ajfa-13282	306	10	.	.	PUNCT
ajfa-13282	307	1	https://doi.org/10.1111/1475-679x.00097	https://doi.org/10.1111/1475-679x.00097	ADJ
ajfa-13282	307	2	ho	ho	PROPN
ajfa-13282	307	3	,	,	PUNCT
ajfa-13282	307	4	l.	l.	PROPN
ajfa-13282	307	5	c.	c.	PROPN
ajfa-13282	307	6	j.	j.	PROPN
ajfa-13282	307	7	,	,	PUNCT
ajfa-13282	307	8	liao	liao	PROPN
ajfa-13282	307	9	,	,	PUNCT
ajfa-13282	307	10	q.	q.	PROPN
ajfa-13282	307	11	,	,	PUNCT
ajfa-13282	307	12	&	&	CCONJ
ajfa-13282	307	13	taylor	taylor	PROPN
ajfa-13282	307	14	,	,	PUNCT
ajfa-13282	307	15	m.	m.	NOUN
ajfa-13282	307	16	(	(	PUNCT
ajfa-13282	307	17	2015	2015	NUM
ajfa-13282	307	18	)	)	PUNCT
ajfa-13282	307	19	.	.	PUNCT
ajfa-13282	308	1	real	real	ADJ
ajfa-13282	308	2	and	and	CCONJ
ajfa-13282	308	3	accrual	accrual	ADJ
ajfa-13282	308	4	-	-	PUNCT
ajfa-13282	308	5	based	base	VERB
ajfa-13282	308	6	earnings	earning	NOUN
ajfa-13282	308	7	management	management	NOUN
ajfa-13282	308	8	in	in	ADP
ajfa-13282	308	9	the	the	DET
ajfa-13282	308	10	preand	preand	NOUN
ajfa-13282	308	11	post	post	ADJ
ajfa-13282	308	12	-	-	ADJ
ajfa-13282	308	13	ifrs	ifrs	ADJ
ajfa-13282	308	14	periods	period	NOUN
ajfa-13282	308	15	:	:	PUNCT
ajfa-13282	308	16	evidence	evidence	NOUN
ajfa-13282	308	17	from	from	ADP
ajfa-13282	308	18	china	china	PROPN
ajfa-13282	308	19	.	.	PUNCT
ajfa-13282	309	1	journal	journal	PROPN
ajfa-13282	309	2	of	of	ADP
ajfa-13282	309	3	international	international	ADJ
ajfa-13282	309	4	financial	financial	ADJ
ajfa-13282	309	5	management	management	NOUN
ajfa-13282	309	6	and	and	CCONJ
ajfa-13282	309	7	accounting	accounting	NOUN
ajfa-13282	309	8	,	,	PUNCT
ajfa-13282	309	9	26(3	26(3	NUM
ajfa-13282	309	10	)	)	PUNCT
ajfa-13282	309	11	,	,	PUNCT
ajfa-13282	309	12	294–335	294–335	NUM
ajfa-13282	309	13	.	.	PUNCT
ajfa-13282	310	1	https://doi.org/10.1111/jifm.12030	https://doi.org/10.1111/jifm.12030	PROPN
ajfa-13282	310	2	howe	howe	PROPN
ajfa-13282	310	3	,	,	PUNCT
ajfa-13282	310	4	m.	m.	NOUN
ajfa-13282	310	5	a.	a.	NOUN
ajfa-13282	310	6	(	(	PUNCT
ajfa-13282	310	7	1999	1999	NUM
ajfa-13282	310	8	)	)	PUNCT
ajfa-13282	310	9	.	.	PUNCT
ajfa-13282	311	1	management	management	NOUN
ajfa-13282	311	2	fraud	fraud	NOUN
ajfa-13282	311	3	and	and	CCONJ
ajfa-13282	311	4	earnings	earning	NOUN
ajfa-13282	311	5	management	management	NOUN
ajfa-13282	311	6	:	:	PUNCT
ajfa-13282	311	7	fraud	fraud	NOUN
ajfa-13282	311	8	versus	versus	ADP
ajfa-13282	311	9	gaap	gaap	PROPN
ajfa-13282	311	10	as	as	ADP
ajfa-13282	311	11	a	a	DET
ajfa-13282	311	12	means	means	NOUN
ajfa-13282	311	13	to	to	PART
ajfa-13282	311	14	increase	increase	VERB
ajfa-13282	311	15	reported	reported	ADJ
ajfa-13282	311	16	income	income	NOUN
ajfa-13282	311	17	.	.	PUNCT
ajfa-13282	312	1	phd	phd	NOUN
ajfa-13282	312	2	thesis	thesis	PROPN
ajfa-13282	312	3	,	,	PUNCT
ajfa-13282	312	4	university	university	NOUN
ajfa-13282	312	5	of	of	ADP
ajfa-13282	312	6	connecticut	connecticut	PROPN
ajfa-13282	312	7	.	.	PUNCT
ajfa-13282	313	1	available	available	ADJ
ajfa-13282	313	2	at	at	ADP
ajfa-13282	313	3	<	<	X
ajfa-13282	313	4	http://digitalcommons.uconn.edu/dissertations/aai9949112/	http://digitalcommons.uconn.edu/dissertations/aai9949112/	X
ajfa-13282	313	5	>	>	X
ajfa-13282	313	6	.	.	PUNCT
ajfa-13282	314	1	hribar	hribar	PROPN
ajfa-13282	314	2	,	,	PUNCT
ajfa-13282	314	3	p.	p.	PROPN
ajfa-13282	314	4	,	,	PUNCT
ajfa-13282	314	5	jenkins	jenkins	PROPN
ajfa-13282	314	6	,	,	PUNCT
ajfa-13282	314	7	n.	n.	PROPN
ajfa-13282	314	8	t.	t.	PROPN
ajfa-13282	314	9	,	,	PUNCT
ajfa-13282	314	10	&	&	CCONJ
ajfa-13282	314	11	johnson	johnson	PROPN
ajfa-13282	314	12	,	,	PUNCT
ajfa-13282	314	13	w.	w.	PROPN
ajfa-13282	314	14	b.	b.	PROPN
ajfa-13282	314	15	(	(	PUNCT
ajfa-13282	314	16	2006	2006	NUM
ajfa-13282	314	17	)	)	PUNCT
ajfa-13282	314	18	.	.	PUNCT
ajfa-13282	315	1	stock	stock	NOUN
ajfa-13282	315	2	repurchases	repurchase	NOUN
ajfa-13282	315	3	as	as	ADP
ajfa-13282	315	4	an	an	DET
ajfa-13282	315	5	earnings	earning	NOUN
ajfa-13282	315	6	management	management	NOUN
ajfa-13282	315	7	device	device	NOUN
ajfa-13282	315	8	.	.	PUNCT
ajfa-13282	316	1	journal	journal	NOUN
ajfa-13282	316	2	of	of	ADP
ajfa-13282	316	3	accounting	accounting	NOUN
ajfa-13282	316	4	and	and	CCONJ
ajfa-13282	316	5	economics	economic	NOUN
ajfa-13282	316	6	,	,	PUNCT
ajfa-13282	316	7	41(1–2	41(1–2	PROPN
ajfa-13282	316	8	)	)	PUNCT
ajfa-13282	316	9	,	,	PUNCT
ajfa-13282	316	10	3–27	3–27	PROPN
ajfa-13282	316	11	.	.	PUNCT
ajfa-13282	317	1	https://doi.org/10.1016/j.jacceco.2005.10.002	https://doi.org/10.1016/j.jacceco.2005.10.002	PROPN
ajfa-13282	317	2	ipino	ipino	PROPN
ajfa-13282	317	3	,	,	PUNCT
ajfa-13282	317	4	e.	e.	PROPN
ajfa-13282	317	5	,	,	PUNCT
ajfa-13282	317	6	&	&	CCONJ
ajfa-13282	317	7	parbonetti	parbonetti	PROPN
ajfa-13282	317	8	,	,	PUNCT
ajfa-13282	317	9	a.	a.	NOUN
ajfa-13282	317	10	(	(	PUNCT
ajfa-13282	317	11	2017	2017	NUM
ajfa-13282	317	12	)	)	PUNCT
ajfa-13282	317	13	.	.	PUNCT
ajfa-13282	318	1	mandatory	mandatory	ADJ
ajfa-13282	318	2	ifrs	ifrs	PROPN
ajfa-13282	318	3	adoption	adoption	NOUN
ajfa-13282	318	4	:	:	PUNCT
ajfa-13282	318	5	the	the	DET
ajfa-13282	318	6	trade	trade	NOUN
ajfa-13282	318	7	-	-	PUNCT
ajfa-13282	318	8	off	off	NOUN
ajfa-13282	318	9	between	between	ADP
ajfa-13282	318	10	accrual	accrual	ADJ
ajfa-13282	318	11	-	-	PUNCT
ajfa-13282	318	12	based	base	VERB
ajfa-13282	318	13	and	and	CCONJ
ajfa-13282	318	14	real	real	ADJ
ajfa-13282	318	15	earnings	earning	NOUN
ajfa-13282	318	16	management	management	NOUN
ajfa-13282	318	17	.	.	PUNCT
ajfa-13282	319	1	accounting	accounting	NOUN
ajfa-13282	319	2	and	and	CCONJ
ajfa-13282	319	3	business	business	NOUN
ajfa-13282	319	4	research	research	NOUN
ajfa-13282	319	5	,	,	PUNCT
ajfa-13282	319	6	47(1	47(1	NUM
ajfa-13282	319	7	)	)	PUNCT
ajfa-13282	319	8	,	,	PUNCT
ajfa-13282	320	1	91–121	91–121	X
ajfa-13282	320	2	.	.	PUNCT
ajfa-13282	320	3	https://doi.org/10.1080/00014788.2016.1238293	https://doi.org/10.1080/00014788.2016.1238293	PUNCT
ajfa-13282	321	1	ising	ise	VERB
ajfa-13282	321	2	,	,	PUNCT
ajfa-13282	321	3	p.	p.	PROPN
ajfa-13282	321	4	(	(	PUNCT
ajfa-13282	321	5	2013	2013	NUM
ajfa-13282	321	6	)	)	PUNCT
ajfa-13282	321	7	.	.	PUNCT
ajfa-13282	322	1	earnings	earning	NOUN
ajfa-13282	322	2	accruals	accrual	NOUN
ajfa-13282	322	3	and	and	CCONJ
ajfa-13282	322	4	real	real	ADJ
ajfa-13282	322	5	activities	activity	NOUN
ajfa-13282	322	6	management	management	NOUN
ajfa-13282	322	7	around	around	ADP
ajfa-13282	322	8	initial	initial	ADJ
ajfa-13282	322	9	public	public	ADJ
ajfa-13282	322	10	offerings	offering	NOUN
ajfa-13282	322	11	:	:	PUNCT
ajfa-13282	322	12	evidence	evidence	NOUN
ajfa-13282	322	13	from	from	ADP
ajfa-13282	322	14	specific	specific	ADJ
ajfa-13282	322	15	industries	industry	NOUN
ajfa-13282	322	16	.	.	PUNCT
ajfa-13282	323	1	springer	springer	NOUN
ajfa-13282	323	2	science	science	PROPN
ajfa-13282	323	3	&	&	CCONJ
ajfa-13282	323	4	business	business	NOUN
ajfa-13282	323	5	media	medium	NOUN
ajfa-13282	323	6	.	.	PUNCT
ajfa-13282	324	1	jensen	jensen	PROPN
ajfa-13282	324	2	,	,	PUNCT
ajfa-13282	324	3	m.	m.	PROPN
ajfa-13282	324	4	c.	c.	PROPN
ajfa-13282	324	5	,	,	PUNCT
ajfa-13282	324	6	&	&	CCONJ
ajfa-13282	324	7	meckling	meckling	PROPN
ajfa-13282	324	8	,	,	PUNCT
ajfa-13282	324	9	w.	w.	PROPN
ajfa-13282	324	10	h.	h.	PROPN
ajfa-13282	324	11	(	(	PUNCT
ajfa-13282	324	12	1976	1976	NUM
ajfa-13282	324	13	)	)	PUNCT
ajfa-13282	324	14	.	.	PUNCT
ajfa-13282	325	1	theory	theory	NOUN
ajfa-13282	325	2	of	of	ADP
ajfa-13282	325	3	the	the	DET
ajfa-13282	325	4	firm	firm	NOUN
ajfa-13282	325	5	:	:	PUNCT
ajfa-13282	325	6	managerial	managerial	ADJ
ajfa-13282	325	7	behavior	behavior	NOUN
ajfa-13282	325	8	,	,	PUNCT
ajfa-13282	325	9	agency	agency	NOUN
ajfa-13282	325	10	costs	cost	NOUN
ajfa-13282	325	11	and	and	CCONJ
ajfa-13282	325	12	ownership	ownership	NOUN
ajfa-13282	325	13	structure	structure	NOUN
ajfa-13282	325	14	.	.	PUNCT
ajfa-13282	326	1	journal	journal	NOUN
ajfa-13282	326	2	of	of	ADP
ajfa-13282	326	3	financial	financial	ADJ
ajfa-13282	326	4	economics	economic	NOUN
ajfa-13282	326	5	,	,	PUNCT
ajfa-13282	326	6	3(4	3(4	NUM
ajfa-13282	326	7	)	)	PUNCT
ajfa-13282	326	8	,	,	PUNCT
ajfa-13282	326	9	305–360	305–360	NUM
ajfa-13282	326	10	.	.	PUNCT
ajfa-13282	327	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-13282	327	2	jones	jones	PROPN
ajfa-13282	327	3	,	,	PUNCT
ajfa-13282	327	4	j.	j.	PROPN
ajfa-13282	327	5	j.	j.	PROPN
ajfa-13282	327	6	(	(	PUNCT
ajfa-13282	327	7	1991	1991	NUM
ajfa-13282	327	8	)	)	PUNCT
ajfa-13282	327	9	.	.	PUNCT
ajfa-13282	328	1	earnings	earning	NOUN
ajfa-13282	328	2	management	management	NOUN
ajfa-13282	328	3	during	during	ADP
ajfa-13282	328	4	import	import	NOUN
ajfa-13282	328	5	relief	relief	NOUN
ajfa-13282	328	6	investigations	investigation	NOUN
ajfa-13282	328	7	.	.	PUNCT
ajfa-13282	329	1	journal	journal	NOUN
ajfa-13282	329	2	of	of	ADP
ajfa-13282	329	3	accounting	accounting	NOUN
ajfa-13282	329	4	research	research	NOUN
ajfa-13282	329	5	,	,	PUNCT
ajfa-13282	329	6	29(2	29(2	NUM
ajfa-13282	329	7	)	)	PUNCT
ajfa-13282	329	8	,	,	PUNCT
ajfa-13282	329	9	193–228	193–228	NUM
ajfa-13282	329	10	.	.	PUNCT
ajfa-13282	330	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	PRON
ajfa-13282	330	2	jungeun	jungeun	NOUN
ajfa-13282	330	3	,	,	PUNCT
ajfa-13282	330	4	c.	c.	PROPN
ajfa-13282	330	5	,	,	PUNCT
ajfa-13282	330	6	jaimin	jaimin	NOUN
ajfa-13282	330	7	,	,	PUNCT
ajfa-13282	330	8	g.	g.	PROPN
ajfa-13282	330	9	,	,	PUNCT
ajfa-13282	330	10	&	&	CCONJ
ajfa-13282	330	11	jaehong	jaehong	PROPN
ajfa-13282	330	12	,	,	PUNCT
ajfa-13282	330	13	l.	l.	PROPN
ajfa-13282	330	14	(	(	PUNCT
ajfa-13282	330	15	2012	2012	NUM
ajfa-13282	330	16	)	)	PUNCT
ajfa-13282	330	17	.	.	PUNCT
ajfa-13282	331	1	chaebol	chaebol	NOUN
ajfa-13282	331	2	firms	firm	NOUN
ajfa-13282	331	3	’	’	PART
ajfa-13282	331	4	real	real	ADJ
ajfa-13282	331	5	and	and	CCONJ
ajfa-13282	331	6	accrual	accrual	ADJ
ajfa-13282	331	7	-	-	PUNCT
ajfa-13282	331	8	based	base	VERB
ajfa-13282	331	9	earnings	earning	NOUN
ajfa-13282	331	10	management	management	NOUN
ajfa-13282	331	11	in	in	ADP
ajfa-13282	331	12	the	the	DET
ajfa-13282	331	13	pre	pre	NOUN
ajfa-13282	331	14	-	-	ADJ
ajfa-13282	331	15	and	and	CCONJ
ajfa-13282	331	16	post	post	ADJ
ajfa-13282	331	17	-	-	ADJ
ajfa-13282	331	18	asian	asian	ADJ
ajfa-13282	331	19	financial	financial	ADJ
ajfa-13282	331	20	crisis	crisis	NOUN
ajfa-13282	331	21	periods	period	NOUN
ajfa-13282	331	22	.	.	PUNCT
ajfa-13282	332	1	journal	journal	NOUN
ajfa-13282	332	2	of	of	ADP
ajfa-13282	332	3	modern	modern	ADJ
ajfa-13282	332	4	accounting	accounting	NOUN
ajfa-13282	332	5	and	and	CCONJ
ajfa-13282	332	6	auditing	auditing	NOUN
ajfa-13282	332	7	,	,	PUNCT
ajfa-13282	332	8	8(7	8(7	NUM
ajfa-13282	332	9	)	)	PUNCT
ajfa-13282	332	10	,	,	PUNCT
ajfa-13282	332	11	915–931	915–931	NUM
ajfa-13282	332	12	.	.	PUNCT
ajfa-13282	333	1	kim	kim	PROPN
ajfa-13282	333	2	,	,	PUNCT
ajfa-13282	333	3	j.	j.	PROPN
ajfa-13282	333	4	b.	b.	PROPN
ajfa-13282	333	5	,	,	PUNCT
ajfa-13282	333	6	&	&	CCONJ
ajfa-13282	333	7	sohn	sohn	PROPN
ajfa-13282	333	8	,	,	PUNCT
ajfa-13282	333	9	b.	b.	PROPN
ajfa-13282	333	10	c.	c.	PROPN
ajfa-13282	333	11	(	(	PUNCT
ajfa-13282	333	12	2013	2013	NUM
ajfa-13282	333	13	)	)	PUNCT
ajfa-13282	333	14	.	.	PUNCT
ajfa-13282	334	1	real	real	ADJ
ajfa-13282	334	2	earnings	earning	NOUN
ajfa-13282	334	3	management	management	NOUN
ajfa-13282	334	4	and	and	CCONJ
ajfa-13282	334	5	cost	cost	NOUN
ajfa-13282	334	6	of	of	ADP
ajfa-13282	334	7	capital	capital	NOUN
ajfa-13282	334	8	.	.	PUNCT
ajfa-13282	335	1	journal	journal	PROPN
ajfa-13282	335	2	of	of	ADP
ajfa-13282	335	3	accounting	accounting	NOUN
ajfa-13282	335	4	and	and	CCONJ
ajfa-13282	335	5	public	public	ADJ
ajfa-13282	335	6	policy	policy	NOUN
ajfa-13282	335	7	,	,	PUNCT
ajfa-13282	335	8	32(6	32(6	NUM
ajfa-13282	335	9	)	)	PUNCT
ajfa-13282	335	10	,	,	PUNCT
ajfa-13282	335	11	518–543	518–543	NUM
ajfa-13282	335	12	.	.	PUNCT
ajfa-13282	335	13	https://doi.org/10.1016/j.jaccpubpol.2013.08.002	https://doi.org/10.1016/j.jaccpubpol.2013.08.002	NOUN
ajfa-13282	335	14	lenard	lenard	PROPN
ajfa-13282	335	15	,	,	PUNCT
ajfa-13282	335	16	m.	m.	PROPN
ajfa-13282	335	17	j.	j.	PROPN
ajfa-13282	335	18	,	,	PUNCT
ajfa-13282	335	19	petruska	petruska	PROPN
ajfa-13282	335	20	,	,	PUNCT
ajfa-13282	335	21	k.	k.	PROPN
ajfa-13282	335	22	a.	a.	PROPN
ajfa-13282	335	23	,	,	PUNCT
ajfa-13282	335	24	alam	alam	PROPN
ajfa-13282	335	25	,	,	PUNCT
ajfa-13282	335	26	p.	p.	PROPN
ajfa-13282	335	27	,	,	PUNCT
ajfa-13282	335	28	&	&	CCONJ
ajfa-13282	335	29	yu	yu	PROPN
ajfa-13282	335	30	,	,	PUNCT
ajfa-13282	335	31	b.	b.	PROPN
ajfa-13282	335	32	(	(	PUNCT
ajfa-13282	335	33	2016	2016	NUM
ajfa-13282	335	34	)	)	PUNCT
ajfa-13282	335	35	.	.	PUNCT
ajfa-13282	336	1	internal	internal	ADJ
ajfa-13282	336	2	control	control	NOUN
ajfa-13282	336	3	weaknesses	weakness	NOUN
ajfa-13282	336	4	and	and	CCONJ
ajfa-13282	336	5	evidence	evidence	NOUN
ajfa-13282	336	6	of	of	ADP
ajfa-13282	336	7	real	real	ADJ
ajfa-13282	336	8	activities	activity	NOUN
ajfa-13282	336	9	manipulation	manipulation	NOUN
ajfa-13282	336	10	.	.	PUNCT
ajfa-13282	337	1	advances	advance	NOUN
ajfa-13282	337	2	in	in	ADP
ajfa-13282	337	3	accounting	accounting	NOUN
ajfa-13282	337	4	,	,	PUNCT
ajfa-13282	337	5	33	33	NUM
ajfa-13282	337	6	,	,	PUNCT
ajfa-13282	337	7	47–58	47–58	NOUN
ajfa-13282	337	8	.	.	PUNCT
ajfa-13282	338	1	https://doi.org/10.1016/j.adiac.2016.04.008	https://doi.org/10.1016/j.adiac.2016.04.008	NOUN
ajfa-13282	338	2	leuz	leuz	NOUN
ajfa-13282	338	3	,	,	PUNCT
ajfa-13282	338	4	c.	c.	NOUN
ajfa-13282	338	5	,	,	PUNCT
ajfa-13282	338	6	nanda	nanda	PROPN
ajfa-13282	338	7	,	,	PUNCT
ajfa-13282	338	8	d.	d.	PROPN
ajfa-13282	338	9	,	,	PUNCT
ajfa-13282	338	10	&	&	CCONJ
ajfa-13282	338	11	wysocki	wysocki	PROPN
ajfa-13282	338	12	,	,	PUNCT
ajfa-13282	338	13	p.	p.	PROPN
ajfa-13282	338	14	d.	d.	PROPN
ajfa-13282	338	15	(	(	PUNCT
ajfa-13282	338	16	2003	2003	NUM
ajfa-13282	338	17	)	)	PUNCT
ajfa-13282	338	18	.	.	PUNCT
ajfa-13282	339	1	earnings	earning	NOUN
ajfa-13282	339	2	management	management	NOUN
ajfa-13282	339	3	and	and	CCONJ
ajfa-13282	339	4	investor	investor	NOUN
ajfa-13282	339	5	protection	protection	NOUN
ajfa-13282	339	6	:	:	PUNCT
ajfa-13282	339	7	an	an	DET
ajfa-13282	339	8	international	international	ADJ
ajfa-13282	339	9	comparison	comparison	NOUN
ajfa-13282	339	10	.	.	PUNCT
ajfa-13282	340	1	journal	journal	NOUN
ajfa-13282	340	2	of	of	ADP
ajfa-13282	340	3	financial	financial	ADJ
ajfa-13282	340	4	economics	economic	NOUN
ajfa-13282	340	5	,	,	PUNCT
ajfa-13282	340	6	69(3	69(3	NUM
ajfa-13282	340	7	)	)	PUNCT
ajfa-13282	340	8	,	,	PUNCT
ajfa-13282	340	9	505–527	505–527	NUM
ajfa-13282	340	10	.	.	PUNCT
ajfa-13282	341	1	https://doi.org/10.1016/s0304-405x(03)00121-1	https://doi.org/10.1016/s0304-405x(03)00121-1	PROPN
ajfa-13282	341	2	lo	lo	PROPN
ajfa-13282	341	3	,	,	PUNCT
ajfa-13282	341	4	k.	k.	PROPN
ajfa-13282	341	5	(	(	PUNCT
ajfa-13282	341	6	2008	2008	NUM
ajfa-13282	341	7	)	)	PUNCT
ajfa-13282	341	8	.	.	PUNCT
ajfa-13282	342	1	earnings	earning	NOUN
ajfa-13282	342	2	management	management	NOUN
ajfa-13282	342	3	and	and	CCONJ
ajfa-13282	342	4	earnings	earning	NOUN
ajfa-13282	342	5	quality	quality	NOUN
ajfa-13282	342	6	.	.	PUNCT
ajfa-13282	343	1	journal	journal	NOUN
ajfa-13282	343	2	of	of	ADP
ajfa-13282	343	3	accounting	accounting	NOUN
ajfa-13282	343	4	and	and	CCONJ
ajfa-13282	343	5	economics	economic	NOUN
ajfa-13282	343	6	,	,	PUNCT
ajfa-13282	343	7	45	45	NUM
ajfa-13282	343	8	,	,	PUNCT
ajfa-13282	343	9	350–357	350–357	NUM
ajfa-13282	343	10	.	.	PUNCT
ajfa-13282	344	1	https://doi.org/10.1016/j.jacceco.2007.08.002	https://doi.org/10.1016/j.jacceco.2007.08.002	VERB
ajfa-13282	344	2	malik	malik	PROPN
ajfa-13282	344	3	,	,	PUNCT
ajfa-13282	344	4	m.	m.	NOUN
ajfa-13282	344	5	(	(	PUNCT
ajfa-13282	344	6	2015	2015	NUM
ajfa-13282	344	7	)	)	PUNCT
ajfa-13282	344	8	.	.	PUNCT
ajfa-13282	345	1	corporate	corporate	ADJ
ajfa-13282	345	2	governance	governance	NOUN
ajfa-13282	345	3	and	and	CCONJ
ajfa-13282	345	4	real	real	ADJ
ajfa-13282	345	5	earnings	earning	NOUN
ajfa-13282	345	6	management	management	NOUN
ajfa-13282	345	7	:	:	PUNCT
ajfa-13282	345	8	the	the	DET
ajfa-13282	345	9	role	role	NOUN
ajfa-13282	345	10	of	of	ADP
ajfa-13282	345	11	the	the	DET
ajfa-13282	345	12	asian	asian	ADJ
ajfa-13282	345	13	journal	journal	NOUN
ajfa-13282	345	14	of	of	ADP
ajfa-13282	345	15	finance	finance	PROPN
ajfa-13282	345	16	&	&	CCONJ
ajfa-13282	345	17	accounting	accounting	PROPN
ajfa-13282	345	18	issn	issn	PROPN
ajfa-13282	345	19	1946	1946	NUM
ajfa-13282	345	20	-	-	PUNCT
ajfa-13282	345	21	052x	052x	NOUN
ajfa-13282	345	22	2018	2018	NUM
ajfa-13282	345	23	,	,	PUNCT
ajfa-13282	345	24	vol	vol	NOUN
ajfa-13282	345	25	.	.	PROPN
ajfa-13282	346	1	10	10	NUM
ajfa-13282	346	2	,	,	PUNCT
ajfa-13282	346	3	no	no	INTJ
ajfa-13282	346	4	.	.	NOUN
ajfa-13282	346	5	1	1	NUM
ajfa-13282	346	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	346	7	455	455	NUM
ajfa-13282	346	8	board	board	NOUN
ajfa-13282	346	9	and	and	CCONJ
ajfa-13282	346	10	institutional	institutional	ADJ
ajfa-13282	346	11	investors	investor	NOUN
ajfa-13282	346	12	.	.	PUNCT
ajfa-13282	347	1	journal	journal	PROPN
ajfa-13282	347	2	of	of	ADP
ajfa-13282	347	3	knowledge	knowledge	PROPN
ajfa-13282	347	4	globalization	globalization	NOUN
ajfa-13282	347	5	,	,	PUNCT
ajfa-13282	347	6	8(1	8(1	NOUN
ajfa-13282	347	7	)	)	PUNCT
ajfa-13282	347	8	,	,	PUNCT
ajfa-13282	347	9	37–87	37–87	NUM
ajfa-13282	347	10	.	.	PUNCT
ajfa-13282	348	1	manowan	manowan	PROPN
ajfa-13282	348	2	,	,	PUNCT
ajfa-13282	348	3	p.	p.	PROPN
ajfa-13282	348	4	,	,	PUNCT
ajfa-13282	348	5	&	&	CCONJ
ajfa-13282	348	6	lin	lin	PROPN
ajfa-13282	348	7	,	,	PUNCT
ajfa-13282	348	8	l.	l.	PROPN
ajfa-13282	348	9	(	(	PUNCT
ajfa-13282	348	10	2013	2013	NUM
ajfa-13282	348	11	)	)	PUNCT
ajfa-13282	348	12	.	.	PUNCT
ajfa-13282	349	1	dual	dual	ADJ
ajfa-13282	349	2	class	class	NOUN
ajfa-13282	349	3	ownership	ownership	NOUN
ajfa-13282	349	4	structure	structure	NOUN
ajfa-13282	349	5	and	and	CCONJ
ajfa-13282	349	6	real	real	ADJ
ajfa-13282	349	7	earnings	earning	NOUN
ajfa-13282	349	8	management	management	NOUN
ajfa-13282	349	9	.	.	PUNCT
ajfa-13282	350	1	international	international	ADJ
ajfa-13282	350	2	journal	journal	PROPN
ajfa-13282	350	3	of	of	ADP
ajfa-13282	350	4	accounting	accounting	NOUN
ajfa-13282	350	5	and	and	CCONJ
ajfa-13282	350	6	finance	finance	NOUN
ajfa-13282	350	7	,	,	PUNCT
ajfa-13282	350	8	4(1	4(1	NOUN
ajfa-13282	350	9	)	)	PUNCT
ajfa-13282	350	10	,	,	PUNCT
ajfa-13282	350	11	86–97	86–97	NUM
ajfa-13282	350	12	.	.	PUNCT
ajfa-13282	351	1	https://doi.org/10.1504/ijaf.2013.053120	https://doi.org/10.1504/ijaf.2013.053120	PROPN
ajfa-13282	351	2	matsuura	matsuura	PROPN
ajfa-13282	351	3	,	,	PUNCT
ajfa-13282	351	4	s.	s.	PROPN
ajfa-13282	351	5	(	(	PUNCT
ajfa-13282	351	6	2008	2008	NUM
ajfa-13282	351	7	)	)	PUNCT
ajfa-13282	351	8	.	.	PUNCT
ajfa-13282	352	1	on	on	ADP
ajfa-13282	352	2	the	the	DET
ajfa-13282	352	3	relation	relation	NOUN
ajfa-13282	352	4	between	between	ADP
ajfa-13282	352	5	real	real	ADJ
ajfa-13282	352	6	earnings	earning	NOUN
ajfa-13282	352	7	management	management	NOUN
ajfa-13282	352	8	and	and	CCONJ
ajfa-13282	352	9	accounting	accounting	NOUN
ajfa-13282	352	10	earnings	earning	NOUN
ajfa-13282	352	11	management	management	NOUN
ajfa-13282	352	12	:	:	PUNCT
ajfa-13282	352	13	income	income	NOUN
ajfa-13282	352	14	smoothing	smooth	VERB
ajfa-13282	352	15	perspective	perspective	NOUN
ajfa-13282	352	16	.	.	PUNCT
ajfa-13282	353	1	journal	journal	PROPN
ajfa-13282	353	2	of	of	ADP
ajfa-13282	353	3	international	international	ADJ
ajfa-13282	353	4	business	business	NOUN
ajfa-13282	353	5	research	research	NOUN
ajfa-13282	353	6	,	,	PUNCT
ajfa-13282	353	7	7(3	7(3	NUM
ajfa-13282	353	8	)	)	PUNCT
ajfa-13282	353	9	,	,	PUNCT
ajfa-13282	353	10	63–78	63–78	NUM
ajfa-13282	353	11	.	.	PUNCT
ajfa-13282	354	1	moradi	moradi	NOUN
ajfa-13282	354	2	,	,	PUNCT
ajfa-13282	354	3	m.	m.	NOUN
ajfa-13282	354	4	,	,	PUNCT
ajfa-13282	354	5	salehi	salehi	NOUN
ajfa-13282	354	6	,	,	PUNCT
ajfa-13282	354	7	m.	m.	NOUN
ajfa-13282	354	8	,	,	PUNCT
ajfa-13282	354	9	&	&	CCONJ
ajfa-13282	354	10	zamanirad	zamanirad	PROPN
ajfa-13282	354	11	,	,	PUNCT
ajfa-13282	354	12	m.	m.	NOUN
ajfa-13282	354	13	(	(	PUNCT
ajfa-13282	354	14	2015	2015	NUM
ajfa-13282	354	15	)	)	PUNCT
ajfa-13282	354	16	.	.	PUNCT
ajfa-13282	355	1	analysis	analysis	NOUN
ajfa-13282	355	2	of	of	ADP
ajfa-13282	355	3	incentive	incentive	NOUN
ajfa-13282	355	4	effects	effect	NOUN
ajfa-13282	355	5	of	of	ADP
ajfa-13282	355	6	managers	manager	NOUN
ajfa-13282	355	7	’	’	PART
ajfa-13282	355	8	bonuses	bonus	NOUN
ajfa-13282	355	9	on	on	ADP
ajfa-13282	355	10	real	real	ADJ
ajfa-13282	355	11	activities	activity	NOUN
ajfa-13282	355	12	manipulation	manipulation	NOUN
ajfa-13282	355	13	relevant	relevant	ADJ
ajfa-13282	355	14	to	to	ADP
ajfa-13282	355	15	future	future	ADJ
ajfa-13282	355	16	operating	operating	NOUN
ajfa-13282	355	17	performance	performance	NOUN
ajfa-13282	355	18	.	.	PUNCT
ajfa-13282	356	1	management	management	NOUN
ajfa-13282	356	2	decision	decision	NOUN
ajfa-13282	356	3	,	,	PUNCT
ajfa-13282	356	4	53(2	53(2	NUM
ajfa-13282	356	5	)	)	PUNCT
ajfa-13282	356	6	,	,	PUNCT
ajfa-13282	356	7	432–450	432–450	NUM
ajfa-13282	356	8	.	.	PUNCT
ajfa-13282	357	1	https://doi.org/10.1108/md-04-2014-0172	https://doi.org/10.1108/md-04-2014-0172	PROPN
ajfa-13282	357	2	pacheco	pacheco	PROPN
ajfa-13282	357	3	paredes	paredes	PROPN
ajfa-13282	357	4	,	,	PUNCT
ajfa-13282	357	5	&	&	CCONJ
ajfa-13282	357	6	wheatley	wheatley	PROPN
ajfa-13282	357	7	,	,	PUNCT
ajfa-13282	357	8	c.	c.	NOUN
ajfa-13282	357	9	(	(	PUNCT
ajfa-13282	357	10	2017	2017	NUM
ajfa-13282	357	11	)	)	PUNCT
ajfa-13282	357	12	.	.	PUNCT
ajfa-13282	358	1	real	real	ADJ
ajfa-13282	358	2	earnings	earning	NOUN
ajfa-13282	358	3	management	management	NOUN
ajfa-13282	358	4	or	or	CCONJ
ajfa-13282	358	5	“	"	PUNCT
ajfa-13282	358	6	just	just	ADV
ajfa-13282	358	7	business	business	NOUN
ajfa-13282	358	8	.	.	PUNCT
ajfa-13282	358	9	”	"	PUNCT
ajfa-13282	359	1	journal	journal	NOUN
ajfa-13282	359	2	of	of	ADP
ajfa-13282	359	3	financial	financial	ADJ
ajfa-13282	359	4	economic	economic	ADJ
ajfa-13282	359	5	policy	policy	NOUN
ajfa-13282	359	6	,	,	PUNCT
ajfa-13282	359	7	9(3	9(3	NUM
ajfa-13282	359	8	)	)	PUNCT
ajfa-13282	359	9	,	,	PUNCT
ajfa-13282	359	10	268–283	268–283	NUM
ajfa-13282	359	11	.	.	PUNCT
ajfa-13282	360	1	https://doi.org/10.1108/jfep-09-2016-0065	https://doi.org/10.1108/jfep-09-2016-0065	PROPN
ajfa-13282	360	2	perols	perols	PROPN
ajfa-13282	360	3	,	,	PUNCT
ajfa-13282	360	4	j.	j.	PROPN
ajfa-13282	360	5	l.	l.	PROPN
ajfa-13282	360	6	,	,	PUNCT
ajfa-13282	360	7	&	&	CCONJ
ajfa-13282	360	8	lougee	lougee	PROPN
ajfa-13282	360	9	,	,	PUNCT
ajfa-13282	360	10	b.	b.	PROPN
ajfa-13282	360	11	a.	a.	PROPN
ajfa-13282	360	12	(	(	PUNCT
ajfa-13282	360	13	2011	2011	NUM
ajfa-13282	360	14	)	)	PUNCT
ajfa-13282	360	15	.	.	PUNCT
ajfa-13282	361	1	the	the	DET
ajfa-13282	361	2	relation	relation	NOUN
ajfa-13282	361	3	between	between	ADP
ajfa-13282	361	4	earnings	earning	NOUN
ajfa-13282	361	5	management	management	NOUN
ajfa-13282	361	6	and	and	CCONJ
ajfa-13282	361	7	financial	financial	ADJ
ajfa-13282	361	8	statement	statement	NOUN
ajfa-13282	361	9	fraud	fraud	NOUN
ajfa-13282	361	10	.	.	PUNCT
ajfa-13282	362	1	advances	advance	NOUN
ajfa-13282	362	2	in	in	ADP
ajfa-13282	362	3	accounting	accounting	NOUN
ajfa-13282	362	4	,	,	PUNCT
ajfa-13282	362	5	27(1	27(1	NUM
ajfa-13282	362	6	)	)	PUNCT
ajfa-13282	362	7	,	,	PUNCT
ajfa-13282	362	8	39–53	39–53	NUM
ajfa-13282	362	9	.	.	PUNCT
ajfa-13282	363	1	https://doi.org/10.1016/j.adiac.2010.10.004	https://doi.org/10.1016/j.adiac.2010.10.004	PROPN
ajfa-13282	363	2	ronen	ronen	PROPN
ajfa-13282	363	3	,	,	PUNCT
ajfa-13282	363	4	j.	j.	PROPN
ajfa-13282	363	5	,	,	PUNCT
ajfa-13282	363	6	&	&	CCONJ
ajfa-13282	363	7	yaari	yaari	PROPN
ajfa-13282	363	8	,	,	PUNCT
ajfa-13282	363	9	v.	v.	PROPN
ajfa-13282	363	10	(	(	PUNCT
ajfa-13282	363	11	2008	2008	NUM
ajfa-13282	363	12	)	)	PUNCT
ajfa-13282	363	13	.	.	PUNCT
ajfa-13282	364	1	earnings	earning	NOUN
ajfa-13282	364	2	management	management	NOUN
ajfa-13282	364	3	:	:	PUNCT
ajfa-13282	364	4	emerging	emerge	VERB
ajfa-13282	364	5	insights	insight	NOUN
ajfa-13282	364	6	in	in	ADP
ajfa-13282	364	7	theory	theory	NOUN
ajfa-13282	364	8	,	,	PUNCT
ajfa-13282	364	9	practice	practice	NOUN
ajfa-13282	364	10	,	,	PUNCT
ajfa-13282	364	11	and	and	CCONJ
ajfa-13282	364	12	research	research	NOUN
ajfa-13282	364	13	.	.	PUNCT
ajfa-13282	365	1	springer	springer	NOUN
ajfa-13282	365	2	science+business	science+business	NOUN
ajfa-13282	365	3	media	medium	NOUN
ajfa-13282	365	4	,	,	PUNCT
ajfa-13282	365	5	llc	llc	PROPN
ajfa-13282	365	6	.	.	PUNCT
ajfa-13282	366	1	roychowdhury	roychowdhury	PROPN
ajfa-13282	366	2	,	,	PUNCT
ajfa-13282	366	3	s.	s.	PROPN
ajfa-13282	366	4	(	(	PUNCT
ajfa-13282	366	5	2006	2006	NUM
ajfa-13282	366	6	)	)	PUNCT
ajfa-13282	366	7	.	.	PUNCT
ajfa-13282	367	1	earnings	earning	NOUN
ajfa-13282	367	2	management	management	NOUN
ajfa-13282	367	3	through	through	ADP
ajfa-13282	367	4	real	real	ADJ
ajfa-13282	367	5	activities	activity	NOUN
ajfa-13282	367	6	manipulation	manipulation	NOUN
ajfa-13282	367	7	.	.	PUNCT
ajfa-13282	368	1	journal	journal	NOUN
ajfa-13282	368	2	of	of	ADP
ajfa-13282	368	3	accounting	accounting	NOUN
ajfa-13282	368	4	and	and	CCONJ
ajfa-13282	368	5	economics	economic	NOUN
ajfa-13282	368	6	,	,	PUNCT
ajfa-13282	368	7	42(3	42(3	NUM
ajfa-13282	368	8	)	)	PUNCT
ajfa-13282	368	9	,	,	PUNCT
ajfa-13282	368	10	335–370	335–370	NUM
ajfa-13282	368	11	.	.	PUNCT
ajfa-13282	369	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	PROPN
ajfa-13282	369	2	schipper	schipper	PROPN
ajfa-13282	369	3	,	,	PUNCT
ajfa-13282	369	4	k.	k.	PROPN
ajfa-13282	369	5	(	(	PUNCT
ajfa-13282	369	6	1989	1989	NUM
ajfa-13282	369	7	)	)	PUNCT
ajfa-13282	369	8	.	.	PUNCT
ajfa-13282	370	1	commentary	commentary	NOUN
ajfa-13282	370	2	on	on	ADP
ajfa-13282	370	3	earnings	earning	NOUN
ajfa-13282	370	4	management	management	NOUN
ajfa-13282	370	5	.	.	PUNCT
ajfa-13282	371	1	accounting	accounting	NOUN
ajfa-13282	371	2	horizons	horizon	NOUN
ajfa-13282	371	3	”	"	PUNCT
ajfa-13282	371	4	,	,	PUNCT
ajfa-13282	371	5	3(4	3(4	NUM
ajfa-13282	371	6	)	)	PUNCT
ajfa-13282	371	7	,	,	PUNCT
ajfa-13282	371	8	91–102	91–102	NUM
ajfa-13282	371	9	.	.	PUNCT
ajfa-13282	371	10	sellami	sellami	PROPN
ajfa-13282	371	11	,	,	PUNCT
ajfa-13282	371	12	m.	m.	NOUN
ajfa-13282	371	13	(	(	PUNCT
ajfa-13282	371	14	2015	2015	NUM
ajfa-13282	371	15	)	)	PUNCT
ajfa-13282	371	16	.	.	PUNCT
ajfa-13282	372	1	incentives	incentive	NOUN
ajfa-13282	372	2	and	and	CCONJ
ajfa-13282	372	3	constraints	constraint	NOUN
ajfa-13282	372	4	of	of	ADP
ajfa-13282	372	5	real	real	ADJ
ajfa-13282	372	6	earnings	earning	NOUN
ajfa-13282	372	7	management	management	NOUN
ajfa-13282	372	8	 	 	SPACE
ajfa-13282	372	9	:	:	PUNCT
ajfa-13282	372	10	the	the	DET
ajfa-13282	372	11	literature	literature	PROPN
ajfa-13282	372	12	review	review	PROPN
ajfa-13282	372	13	.	.	PUNCT
ajfa-13282	373	1	international	international	ADJ
ajfa-13282	373	2	journal	journal	PROPN
ajfa-13282	373	3	of	of	ADP
ajfa-13282	373	4	finance	finance	NOUN
ajfa-13282	373	5	and	and	CCONJ
ajfa-13282	373	6	accounting	accounting	NOUN
ajfa-13282	373	7	,	,	PUNCT
ajfa-13282	373	8	4(4	4(4	NUM
ajfa-13282	373	9	)	)	PUNCT
ajfa-13282	373	10	,	,	PUNCT
ajfa-13282	373	11	206–213	206–213	NUM
ajfa-13282	373	12	.	.	PUNCT
ajfa-13282	373	13	sellami	sellami	NOUN
ajfa-13282	373	14	,	,	PUNCT
ajfa-13282	373	15	m.	m.	NOUN
ajfa-13282	373	16	,	,	PUNCT
ajfa-13282	373	17	&	&	CCONJ
ajfa-13282	373	18	fakhfakh	fakhfakh	PROPN
ajfa-13282	373	19	,	,	PUNCT
ajfa-13282	373	20	h.	h.	PROPN
ajfa-13282	373	21	(	(	PUNCT
ajfa-13282	373	22	2013	2013	NUM
ajfa-13282	373	23	)	)	PUNCT
ajfa-13282	373	24	.	.	PUNCT
ajfa-13282	374	1	effect	effect	NOUN
ajfa-13282	374	2	of	of	ADP
ajfa-13282	374	3	the	the	DET
ajfa-13282	374	4	mandatory	mandatory	ADJ
ajfa-13282	374	5	adoption	adoption	NOUN
ajfa-13282	374	6	of	of	ADP
ajfa-13282	374	7	ifrs	ifrs	PROPN
ajfa-13282	374	8	on	on	ADP
ajfa-13282	374	9	real	real	ADJ
ajfa-13282	374	10	and	and	CCONJ
ajfa-13282	374	11	accrualsbased	accrualsbase	VERB
ajfa-13282	374	12	earnings	earning	NOUN
ajfa-13282	374	13	management	management	NOUN
ajfa-13282	374	14	:	:	PUNCT
ajfa-13282	374	15	empirical	empirical	ADJ
ajfa-13282	374	16	evidence	evidence	NOUN
ajfa-13282	374	17	from	from	ADP
ajfa-13282	374	18	france	france	PROPN
ajfa-13282	374	19	.	.	PUNCT
ajfa-13282	375	1	international	international	ADJ
ajfa-13282	375	2	journal	journal	PROPN
ajfa-13282	375	3	of	of	ADP
ajfa-13282	375	4	accounting	accounting	NOUN
ajfa-13282	375	5	and	and	CCONJ
ajfa-13282	375	6	economics	economic	NOUN
ajfa-13282	375	7	studies	study	NOUN
ajfa-13282	375	8	,	,	PUNCT
ajfa-13282	375	9	2(1	2(1	NUM
ajfa-13282	375	10	)	)	PUNCT
ajfa-13282	375	11	,	,	PUNCT
ajfa-13282	375	12	22–33	22–33	NUM
ajfa-13282	375	13	.	.	PUNCT
ajfa-13282	376	1	https://doi.org/10.14419/ijaes.v2i1.1485	https://doi.org/10.14419/ijaes.v2i1.1485	NOUN
ajfa-13282	376	2	siregar	siregar	NOUN
ajfa-13282	376	3	,	,	PUNCT
ajfa-13282	376	4	s.	s.	PROPN
ajfa-13282	376	5	v.	v.	PROPN
ajfa-13282	376	6	,	,	PUNCT
ajfa-13282	376	7	&	&	CCONJ
ajfa-13282	376	8	utama	utama	PROPN
ajfa-13282	376	9	,	,	PUNCT
ajfa-13282	376	10	s.	s.	PROPN
ajfa-13282	376	11	(	(	PUNCT
ajfa-13282	376	12	2008	2008	NUM
ajfa-13282	376	13	)	)	PUNCT
ajfa-13282	376	14	.	.	PUNCT
ajfa-13282	377	1	type	type	NOUN
ajfa-13282	377	2	of	of	ADP
ajfa-13282	377	3	earnings	earning	NOUN
ajfa-13282	377	4	management	management	NOUN
ajfa-13282	377	5	and	and	CCONJ
ajfa-13282	377	6	the	the	DET
ajfa-13282	377	7	effect	effect	NOUN
ajfa-13282	377	8	of	of	ADP
ajfa-13282	377	9	ownership	ownership	NOUN
ajfa-13282	377	10	structure	structure	NOUN
ajfa-13282	377	11	,	,	PUNCT
ajfa-13282	377	12	firm	firm	ADJ
ajfa-13282	377	13	size	size	NOUN
ajfa-13282	377	14	,	,	PUNCT
ajfa-13282	377	15	and	and	CCONJ
ajfa-13282	377	16	corporate	corporate	ADJ
ajfa-13282	377	17	-	-	PUNCT
ajfa-13282	377	18	governance	governance	NOUN
ajfa-13282	377	19	practices	practice	NOUN
ajfa-13282	377	20	:	:	PUNCT
ajfa-13282	377	21	evidence	evidence	NOUN
ajfa-13282	377	22	from	from	ADP
ajfa-13282	377	23	indonesia	indonesia	PROPN
ajfa-13282	377	24	.	.	PUNCT
ajfa-13282	378	1	international	international	ADJ
ajfa-13282	378	2	journal	journal	PROPN
ajfa-13282	378	3	of	of	ADP
ajfa-13282	378	4	accounting	accounting	NOUN
ajfa-13282	378	5	,	,	PUNCT
ajfa-13282	378	6	43(1	43(1	NOUN
ajfa-13282	378	7	)	)	PUNCT
ajfa-13282	378	8	,	,	PUNCT
ajfa-13282	378	9	1–27	1–27	PROPN
ajfa-13282	378	10	.	.	PUNCT
ajfa-13282	378	11	https://doi.org/10.1016/j.intacc.2008.01.001	https://doi.org/10.1016/j.intacc.2008.01.001	NUM
ajfa-13282	378	12	sun	sun	PROPN
ajfa-13282	378	13	,	,	PUNCT
ajfa-13282	378	14	j.	j.	PROPN
ajfa-13282	378	15	,	,	PUNCT
ajfa-13282	378	16	lan	lan	PROPN
ajfa-13282	378	17	,	,	PUNCT
ajfa-13282	378	18	g.	g.	PROPN
ajfa-13282	378	19	,	,	PUNCT
ajfa-13282	378	20	&	&	CCONJ
ajfa-13282	378	21	liu	liu	PROPN
ajfa-13282	378	22	,	,	PUNCT
ajfa-13282	378	23	g.	g.	PROPN
ajfa-13282	378	24	(	(	PUNCT
ajfa-13282	378	25	2014	2014	NUM
ajfa-13282	378	26	)	)	PUNCT
ajfa-13282	378	27	.	.	PUNCT
ajfa-13282	379	1	independent	independent	ADJ
ajfa-13282	379	2	audit	audit	PROPN
ajfa-13282	379	3	committee	committee	NOUN
ajfa-13282	379	4	characteristics	characteristic	NOUN
ajfa-13282	379	5	and	and	CCONJ
ajfa-13282	379	6	real	real	ADJ
ajfa-13282	379	7	earnings	earning	NOUN
ajfa-13282	379	8	management	management	NOUN
ajfa-13282	379	9	.	.	PUNCT
ajfa-13282	380	1	managerial	managerial	ADJ
ajfa-13282	380	2	auditing	auditing	NOUN
ajfa-13282	380	3	journal	journal	NOUN
ajfa-13282	380	4	,	,	PUNCT
ajfa-13282	380	5	29(2	29(2	NUM
ajfa-13282	380	6	)	)	PUNCT
ajfa-13282	380	7	,	,	PUNCT
ajfa-13282	380	8	153–172	153–172	NUM
ajfa-13282	380	9	.	.	PUNCT
ajfa-13282	381	1	http://dx.doi.org/10.1108/maj-05-2013-0865	http://dx.doi.org/10.1108/maj-05-2013-0865	PROPN
ajfa-13282	381	2	tabassum	tabassum	NOUN
ajfa-13282	381	3	,	,	PUNCT
ajfa-13282	381	4	n.	n.	NOUN
ajfa-13282	381	5	,	,	PUNCT
ajfa-13282	381	6	kaleem	kaleem	PROPN
ajfa-13282	381	7	,	,	PUNCT
ajfa-13282	381	8	a.	a.	PROPN
ajfa-13282	381	9	,	,	PUNCT
ajfa-13282	381	10	&	&	CCONJ
ajfa-13282	381	11	nazir	nazir	PROPN
ajfa-13282	381	12	,	,	PUNCT
ajfa-13282	381	13	m.	m.	NOUN
ajfa-13282	381	14	s.	s.	PROPN
ajfa-13282	381	15	(	(	PUNCT
ajfa-13282	381	16	2014	2014	NUM
ajfa-13282	381	17	)	)	PUNCT
ajfa-13282	381	18	.	.	PUNCT
ajfa-13282	382	1	earnings	earning	NOUN
ajfa-13282	382	2	management	management	NOUN
ajfa-13282	382	3	through	through	ADP
ajfa-13282	382	4	asian	asian	ADJ
ajfa-13282	382	5	journal	journal	NOUN
ajfa-13282	382	6	of	of	ADP
ajfa-13282	382	7	finance	finance	PROPN
ajfa-13282	382	8	&	&	CCONJ
ajfa-13282	382	9	accounting	accounting	PROPN
ajfa-13282	382	10	issn	issn	PROPN
ajfa-13282	382	11	1946	1946	NUM
ajfa-13282	382	12	-	-	PUNCT
ajfa-13282	382	13	052x	052x	NOUN
ajfa-13282	382	14	2018	2018	NUM
ajfa-13282	382	15	,	,	PUNCT
ajfa-13282	382	16	vol	vol	NOUN
ajfa-13282	382	17	.	.	PROPN
ajfa-13282	382	18	10	10	NUM
ajfa-13282	382	19	,	,	PUNCT
ajfa-13282	382	20	no	no	INTJ
ajfa-13282	382	21	.	.	NOUN
ajfa-13282	382	22	1	1	NUM
ajfa-13282	382	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13282	382	24	456	456	NUM
ajfa-13282	382	25	overproduction	overproduction	NOUN
ajfa-13282	382	26	and	and	CCONJ
ajfa-13282	382	27	subsequent	subsequent	ADJ
ajfa-13282	382	28	performance	performance	NOUN
ajfa-13282	382	29	 	 	SPACE
ajfa-13282	382	30	:	:	PUNCT
ajfa-13282	382	31	an	an	DET
ajfa-13282	382	32	empirical	empirical	ADJ
ajfa-13282	382	33	study	study	NOUN
ajfa-13282	382	34	in	in	ADP
ajfa-13282	382	35	pakistan	pakistan	PROPN
ajfa-13282	382	36	.	.	PUNCT
ajfa-13282	383	1	int	int	NOUN
ajfa-13282	383	2	.	.	PUNCT
ajfa-13282	384	1	j.	j.	PROPN
ajfa-13282	384	2	indian	indian	PROPN
ajfa-13282	384	3	culture	culture	PROPN
ajfa-13282	384	4	and	and	CCONJ
ajfa-13282	384	5	business	business	NOUN
ajfa-13282	384	6	management	management	NOUN
ajfa-13282	384	7	,	,	PUNCT
ajfa-13282	384	8	9(3	9(3	NUM
ajfa-13282	384	9	)	)	PUNCT
ajfa-13282	384	10	,	,	PUNCT
ajfa-13282	384	11	267–281	267–281	NUM
ajfa-13282	384	12	.	.	PUNCT
ajfa-13282	385	1	https://doi.org/10.1504/ijicbm.2014.064693	https://doi.org/10.1504/ijicbm.2014.064693	PROPN
ajfa-13282	385	2	tabassum	tabassum	VERB
ajfa-13282	385	3	,	,	PUNCT
ajfa-13282	385	4	n.	n.	NOUN
ajfa-13282	385	5	,	,	PUNCT
ajfa-13282	385	6	kaleem	kaleem	PROPN
ajfa-13282	385	7	,	,	PUNCT
ajfa-13282	385	8	a.	a.	PROPN
ajfa-13282	385	9	,	,	PUNCT
ajfa-13282	385	10	&	&	CCONJ
ajfa-13282	385	11	nazir	nazir	PROPN
ajfa-13282	385	12	,	,	PUNCT
ajfa-13282	385	13	m.	m.	NOUN
ajfa-13282	385	14	s.	s.	PROPN
ajfa-13282	385	15	(	(	PUNCT
ajfa-13282	385	16	2015	2015	NUM
ajfa-13282	385	17	)	)	PUNCT
ajfa-13282	385	18	.	.	PUNCT
ajfa-13282	386	1	real	real	ADJ
ajfa-13282	386	2	earnings	earning	NOUN
ajfa-13282	386	3	management	management	NOUN
ajfa-13282	386	4	and	and	CCONJ
ajfa-13282	386	5	future	future	ADJ
ajfa-13282	386	6	performance	performance	NOUN
ajfa-13282	386	7	.	.	PUNCT
ajfa-13282	387	1	global	global	ADJ
ajfa-13282	387	2	business	business	PROPN
ajfa-13282	387	3	review	review	PROPN
ajfa-13282	387	4	,	,	PUNCT
ajfa-13282	387	5	16(1	16(1	NUM
ajfa-13282	387	6	)	)	PUNCT
ajfa-13282	387	7	,	,	PUNCT
ajfa-13282	387	8	21–34	21–34	NUM
ajfa-13282	387	9	.	.	PUNCT
ajfa-13282	388	1	https://doi.org/10.1177/0972150914553505	https://doi.org/10.1177/0972150914553505	PROPN
ajfa-13282	388	2	talbi	talbi	PROPN
ajfa-13282	388	3	,	,	PUNCT
ajfa-13282	388	4	d.	d.	PROPN
ajfa-13282	388	5	,	,	PUNCT
ajfa-13282	388	6	omri	omri	PROPN
ajfa-13282	388	7	,	,	PUNCT
ajfa-13282	388	8	m.	m.	NOUN
ajfa-13282	388	9	a.	a.	PROPN
ajfa-13282	388	10	,	,	PUNCT
ajfa-13282	388	11	guesmi	guesmi	PROPN
ajfa-13282	388	12	,	,	PUNCT
ajfa-13282	388	13	k.	k.	PROPN
ajfa-13282	388	14	,	,	PUNCT
ajfa-13282	388	15	&	&	CCONJ
ajfa-13282	388	16	ftiti	ftiti	PROPN
ajfa-13282	388	17	,	,	PUNCT
ajfa-13282	388	18	z.	z.	PROPN
ajfa-13282	388	19	(	(	PUNCT
ajfa-13282	388	20	2015	2015	NUM
ajfa-13282	388	21	)	)	PUNCT
ajfa-13282	388	22	.	.	PUNCT
ajfa-13282	389	1	the	the	DET
ajfa-13282	389	2	role	role	NOUN
ajfa-13282	389	3	of	of	ADP
ajfa-13282	389	4	board	board	NOUN
ajfa-13282	389	5	characteristics	characteristic	NOUN
ajfa-13282	389	6	in	in	ADP
ajfa-13282	389	7	mitigating	mitigate	VERB
ajfa-13282	389	8	management	management	NOUN
ajfa-13282	389	9	opportunism	opportunism	NOUN
ajfa-13282	389	10	:	:	PUNCT
ajfa-13282	389	11	the	the	DET
ajfa-13282	389	12	case	case	NOUN
ajfa-13282	389	13	of	of	ADP
ajfa-13282	389	14	real	real	ADJ
ajfa-13282	389	15	earnings	earning	NOUN
ajfa-13282	389	16	management	management	NOUN
ajfa-13282	389	17	.	.	PUNCT
ajfa-13282	390	1	journal	journal	NOUN
ajfa-13282	390	2	of	of	ADP
ajfa-13282	390	3	applied	apply	VERB
ajfa-13282	390	4	business	business	NOUN
ajfa-13282	390	5	research	research	NOUN
ajfa-13282	390	6	,	,	PUNCT
ajfa-13282	390	7	31(2	31(2	NUM
ajfa-13282	390	8	)	)	PUNCT
ajfa-13282	390	9	,	,	PUNCT
ajfa-13282	390	10	661–674	661–674	NUM
ajfa-13282	390	11	.	.	PUNCT
ajfa-13282	391	1	taylor	taylor	PROPN
ajfa-13282	391	2	,	,	PUNCT
ajfa-13282	391	3	g.	g.	PROPN
ajfa-13282	391	4	k.	k.	PROPN
ajfa-13282	391	5	,	,	PUNCT
ajfa-13282	391	6	&	&	CCONJ
ajfa-13282	391	7	xu	xu	PROPN
ajfa-13282	391	8	,	,	PUNCT
ajfa-13282	391	9	r.	r.	PROPN
ajfa-13282	391	10	z.	z.	PROPN
ajfa-13282	391	11	z.	z.	PROPN
ajfa-13282	391	12	(	(	PUNCT
ajfa-13282	391	13	2010	2010	NUM
ajfa-13282	391	14	)	)	PUNCT
ajfa-13282	391	15	.	.	PUNCT
ajfa-13282	392	1	consequences	consequence	NOUN
ajfa-13282	392	2	of	of	ADP
ajfa-13282	392	3	real	real	ADJ
ajfa-13282	392	4	earnings	earning	NOUN
ajfa-13282	392	5	management	management	NOUN
ajfa-13282	392	6	on	on	ADP
ajfa-13282	392	7	subsequent	subsequent	ADJ
ajfa-13282	392	8	operating	operating	NOUN
ajfa-13282	392	9	performance	performance	NOUN
ajfa-13282	392	10	.	.	PUNCT
ajfa-13282	393	1	research	research	NOUN
ajfa-13282	393	2	in	in	ADP
ajfa-13282	393	3	accounting	accounting	NOUN
ajfa-13282	393	4	regulation	regulation	NOUN
ajfa-13282	393	5	,	,	PUNCT
ajfa-13282	393	6	22(2	22(2	NUM
ajfa-13282	393	7	)	)	PUNCT
ajfa-13282	393	8	,	,	PUNCT
ajfa-13282	393	9	128–132	128–132	NUM
ajfa-13282	393	10	.	.	PUNCT
ajfa-13282	394	1	https://doi.org/10.1016/j.racreg.2010.07.008	https://doi.org/10.1016/j.racreg.2010.07.008	NOUN
ajfa-13282	394	2	walker	walker	NOUN
ajfa-13282	394	3	,	,	PUNCT
ajfa-13282	394	4	m.	m.	NOUN
ajfa-13282	394	5	(	(	PUNCT
ajfa-13282	394	6	2013	2013	NUM
ajfa-13282	394	7	)	)	PUNCT
ajfa-13282	394	8	.	.	PUNCT
ajfa-13282	395	1	how	how	SCONJ
ajfa-13282	395	2	far	far	ADV
ajfa-13282	395	3	can	can	AUX
ajfa-13282	395	4	we	we	PRON
ajfa-13282	395	5	trust	trust	VERB
ajfa-13282	395	6	earnings	earning	NOUN
ajfa-13282	395	7	numbers	number	NOUN
ajfa-13282	395	8	?	?	PUNCT
ajfa-13282	396	1	what	what	PRON
ajfa-13282	396	2	research	research	NOUN
ajfa-13282	396	3	tells	tell	VERB
ajfa-13282	396	4	us	we	PRON
ajfa-13282	396	5	about	about	ADP
ajfa-13282	396	6	earnings	earning	NOUN
ajfa-13282	396	7	management	management	NOUN
ajfa-13282	396	8	.	.	PUNCT
ajfa-13282	397	1	accounting	accounting	NOUN
ajfa-13282	397	2	and	and	CCONJ
ajfa-13282	397	3	business	business	NOUN
ajfa-13282	397	4	research	research	NOUN
ajfa-13282	397	5	,	,	PUNCT
ajfa-13282	397	6	43(4	43(4	NOUN
ajfa-13282	397	7	)	)	PUNCT
ajfa-13282	397	8	,	,	PUNCT
ajfa-13282	397	9	445–481	445–481	NUM
ajfa-13282	397	10	.	.	PUNCT
ajfa-13282	398	1	https://doi.org/10.1080/00014788.2013.785823	https://doi.org/10.1080/00014788.2013.785823	PROPN
ajfa-13282	398	2	xu	xu	PROPN
ajfa-13282	398	3	,	,	PUNCT
ajfa-13282	398	4	r.	r.	PROPN
ajfa-13282	398	5	z.	z.	PROPN
ajfa-13282	398	6	,	,	PUNCT
ajfa-13282	398	7	taylor	taylor	PROPN
ajfa-13282	398	8	,	,	PUNCT
ajfa-13282	398	9	g.	g.	PROPN
ajfa-13282	398	10	k.	k.	PROPN
ajfa-13282	398	11	,	,	PUNCT
ajfa-13282	398	12	&	&	CCONJ
ajfa-13282	398	13	dugan	dugan	PROPN
ajfa-13282	398	14	,	,	PUNCT
ajfa-13282	398	15	m.	m.	NOUN
ajfa-13282	398	16	t.	t.	PROPN
ajfa-13282	398	17	(	(	PUNCT
ajfa-13282	398	18	2007	2007	NUM
ajfa-13282	398	19	)	)	PUNCT
ajfa-13282	398	20	.	.	PUNCT
ajfa-13282	399	1	review	review	NOUN
ajfa-13282	399	2	of	of	ADP
ajfa-13282	399	3	real	real	ADJ
ajfa-13282	399	4	earnings	earning	NOUN
ajfa-13282	399	5	management	management	NOUN
ajfa-13282	399	6	literature	literature	NOUN
ajfa-13282	399	7	.	.	PUNCT
ajfa-13282	400	1	journal	journal	PROPN
ajfa-13282	400	2	of	of	ADP
ajfa-13282	400	3	accounting	accounting	NOUN
ajfa-13282	400	4	literature	literature	NOUN
ajfa-13282	400	5	,	,	PUNCT
ajfa-13282	400	6	26	26	NUM
ajfa-13282	400	7	,	,	PUNCT
ajfa-13282	400	8	195–228	195–228	NUM
ajfa-13282	400	9	.	.	PUNCT
ajfa-13282	401	1	zang	zang	PROPN
ajfa-13282	401	2	,	,	PUNCT
ajfa-13282	401	3	a.	a.	PROPN
ajfa-13282	401	4	y.	y.	PROPN
ajfa-13282	401	5	(	(	PUNCT
ajfa-13282	401	6	2012	2012	NUM
ajfa-13282	401	7	)	)	PUNCT
ajfa-13282	401	8	.	.	PUNCT
ajfa-13282	402	1	evidence	evidence	NOUN
ajfa-13282	402	2	on	on	ADP
ajfa-13282	402	3	the	the	DET
ajfa-13282	402	4	trade	trade	NOUN
ajfa-13282	402	5	-	-	PUNCT
ajfa-13282	402	6	off	off	NOUN
ajfa-13282	402	7	between	between	ADP
ajfa-13282	402	8	real	real	ADJ
ajfa-13282	402	9	activities	activity	NOUN
ajfa-13282	402	10	manipulation	manipulation	NOUN
ajfa-13282	402	11	and	and	CCONJ
ajfa-13282	402	12	accrual	accrual	ADJ
ajfa-13282	402	13	-	-	PUNCT
ajfa-13282	402	14	based	base	VERB
ajfa-13282	402	15	earnings	earning	NOUN
ajfa-13282	402	16	management	management	NOUN
ajfa-13282	402	17	.	.	PUNCT
ajfa-13282	403	1	the	the	DET
ajfa-13282	403	2	accounting	accounting	PROPN
ajfa-13282	403	3	review	review	PROPN
ajfa-13282	403	4	,	,	PUNCT
ajfa-13282	403	5	87(2	87(2	NUM
ajfa-13282	403	6	)	)	PUNCT
ajfa-13282	403	7	,	,	PUNCT
ajfa-13282	403	8	675–703	675–703	NUM
ajfa-13282	403	9	.	.	PUNCT
ajfa-13282	404	1	https://doi.org/10.2308/accr-10196	https://doi.org/10.2308/accr-10196	NOUN
ajfa-13282	404	2	notes	note	NOUN
ajfa-13282	404	3	note	note	VERB
ajfa-13282	404	4	1	1	NUM
ajfa-13282	404	5	.	.	PUNCT
ajfa-13282	405	1	for	for	ADP
ajfa-13282	405	2	further	further	ADJ
ajfa-13282	405	3	information	information	NOUN
ajfa-13282	405	4	,	,	PUNCT
ajfa-13282	405	5	you	you	PRON
ajfa-13282	405	6	can	can	AUX
ajfa-13282	405	7	refer	refer	VERB
ajfa-13282	405	8	the	the	DET
ajfa-13282	405	9	article	article	NOUN
ajfa-13282	405	10	titled	title	VERB
ajfa-13282	405	11	as	as	ADP
ajfa-13282	405	12	“	"	PUNCT
ajfa-13282	405	13	the	the	DET
ajfa-13282	405	14	10	10	NUM
ajfa-13282	405	15	worst	bad	ADJ
ajfa-13282	405	16	corporate	corporate	ADJ
ajfa-13282	405	17	accounting	accounting	NOUN
ajfa-13282	405	18	scandals	scandal	NOUN
ajfa-13282	405	19	of	of	ADP
ajfa-13282	405	20	all	all	DET
ajfa-13282	405	21	times	time	NOUN
ajfa-13282	405	22	”	"	PUNCT
ajfa-13282	405	23	which	which	PRON
ajfa-13282	405	24	is	be	AUX
ajfa-13282	405	25	available	available	ADJ
ajfa-13282	405	26	at	at	ADP
ajfa-13282	405	27	http://www.accounting-degree.org/scandals/	http://www.accounting-degree.org/scandals/	PROPN
ajfa-13282	405	28	http://www.accounting-degree.org/scandals/	http://www.accounting-degree.org/scandals/	PROPN