id	sid	tid	token	lemma	pos
ajfa-14242	1	1	microsoft	microsoft	PROPN
ajfa-14242	1	2	word	word	NOUN
ajfa-14242	1	3	14242	14242	NUM
ajfa-14242	1	4	-	-	SYM
ajfa-14242	1	5	51744	51744	NUM
ajfa-14242	1	6	-	-	PUNCT
ajfa-14242	1	7	1	1	NUM
ajfa-14242	1	8	-	-	PUNCT
ajfa-14242	1	9	sm	sm	NOUN
ajfa-14242	1	10	-	-	PUNCT
ajfa-14242	1	11	writer2	writer2	VERB
ajfa-14242	1	12	-	-	ADJ
ajfa-14242	1	13	new	new	ADJ
ajfa-14242	1	14	asian	asian	ADJ
ajfa-14242	1	15	journal	journal	NOUN
ajfa-14242	1	16	of	of	ADP
ajfa-14242	1	17	finance	finance	PROPN
ajfa-14242	1	18	&	&	CCONJ
ajfa-14242	1	19	accounting	accounting	PROPN
ajfa-14242	1	20	issn	issn	PROPN
ajfa-14242	1	21	1946	1946	NUM
ajfa-14242	1	22	-	-	PUNCT
ajfa-14242	1	23	052x	052x	PROPN
ajfa-14242	1	24	2019	2019	NUM
ajfa-14242	1	25	,	,	PUNCT
ajfa-14242	1	26	vol	vol	NOUN
ajfa-14242	1	27	.	.	PROPN
ajfa-14242	1	28	11	11	NUM
ajfa-14242	1	29	,	,	PUNCT
ajfa-14242	1	30	no	no	INTJ
ajfa-14242	1	31	.	.	NOUN
ajfa-14242	1	32	1	1	NUM
ajfa-14242	1	33	29	29	NUM
ajfa-14242	1	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	1	35	motivations	motivation	NOUN
ajfa-14242	1	36	for	for	ADP
ajfa-14242	1	37	classification	classification	NOUN
ajfa-14242	1	38	shifting	shift	VERB
ajfa-14242	1	39	a	a	DET
ajfa-14242	1	40	systematic	systematic	ADJ
ajfa-14242	1	41	review	review	NOUN
ajfa-14242	1	42	nisreen	nisreen	NOUN
ajfa-14242	1	43	mohammed	mohammed	PROPN
ajfa-14242	1	44	said	say	VERB
ajfa-14242	1	45	almaleeh	almaleeh	ADJ
ajfa-14242	1	46	accounting	accounting	NOUN
ajfa-14242	1	47	department	department	PROPN
ajfa-14242	1	48	,	,	PUNCT
ajfa-14242	1	49	faculty	faculty	NOUN
ajfa-14242	1	50	of	of	ADP
ajfa-14242	1	51	commerce	commerce	PROPN
ajfa-14242	1	52	menofia	menofia	PROPN
ajfa-14242	1	53	university	university	PROPN
ajfa-14242	1	54	,	,	PUNCT
ajfa-14242	1	55	egypt	egypt	PROPN
ajfa-14242	1	56	tel	tel	PROPN
ajfa-14242	1	57	:	:	PUNCT
ajfa-14242	1	58	20	20	NUM
ajfa-14242	1	59	-	-	SYM
ajfa-14242	1	60	100	100	NUM
ajfa-14242	1	61	-	-	PUNCT
ajfa-14242	1	62	133	133	NUM
ajfa-14242	1	63	-	-	PUNCT
ajfa-14242	1	64	4221	4221	NUM
ajfa-14242	1	65	e	e	NOUN
ajfa-14242	1	66	-	-	NOUN
ajfa-14242	1	67	mail	mail	NOUN
ajfa-14242	1	68	:	:	PUNCT
ajfa-14242	1	69	nesreen.mohamed@commerce.menofia.edu.eg	nesreen.mohamed@commerce.menofia.edu.eg	PROPN
ajfa-14242	1	70	received	receive	VERB
ajfa-14242	1	71	:	:	PUNCT
ajfa-14242	1	72	jan	jan	PROPN
ajfa-14242	1	73	.	.	PROPN
ajfa-14242	1	74	20	20	NUM
ajfa-14242	1	75	,	,	PUNCT
ajfa-14242	1	76	2019	2019	NUM
ajfa-14242	1	77	accepted	accept	VERB
ajfa-14242	1	78	:	:	PUNCT
ajfa-14242	1	79	feb	feb	PROPN
ajfa-14242	1	80	.	.	PROPN
ajfa-14242	1	81	19	19	NUM
ajfa-14242	1	82	,	,	PUNCT
ajfa-14242	1	83	2019	2019	NUM
ajfa-14242	1	84	published	publish	VERB
ajfa-14242	1	85	:	:	PUNCT
ajfa-14242	1	86	june	june	PROPN
ajfa-14242	1	87	1	1	NUM
ajfa-14242	1	88	,	,	PUNCT
ajfa-14242	1	89	2019	2019	NUM
ajfa-14242	1	90	doi:10.5296	doi:10.5296	NOUN
ajfa-14242	1	91	/	/	SYM
ajfa-14242	1	92	ajfa.v11i1.14242	ajfa.v11i1.14242	PROPN
ajfa-14242	1	93	url	url	NOUN
ajfa-14242	1	94	:	:	PUNCT
ajfa-14242	1	95	https://doi.org/10.5296/ajfa.v11i1.14242	https://doi.org/10.5296/ajfa.v11i1.14242	X
ajfa-14242	1	96	abstract	abstract	ADJ
ajfa-14242	1	97	the	the	DET
ajfa-14242	1	98	purpose	purpose	NOUN
ajfa-14242	1	99	of	of	ADP
ajfa-14242	1	100	the	the	DET
ajfa-14242	1	101	current	current	ADJ
ajfa-14242	1	102	paper	paper	NOUN
ajfa-14242	1	103	is	be	AUX
ajfa-14242	1	104	to	to	PART
ajfa-14242	1	105	highlight	highlight	VERB
ajfa-14242	1	106	the	the	DET
ajfa-14242	1	107	motivations	motivation	NOUN
ajfa-14242	1	108	that	that	PRON
ajfa-14242	1	109	may	may	AUX
ajfa-14242	1	110	encourage	encourage	VERB
ajfa-14242	1	111	managements	management	NOUN
ajfa-14242	1	112	of	of	ADP
ajfa-14242	1	113	firms	firm	NOUN
ajfa-14242	1	114	to	to	PART
ajfa-14242	1	115	shift	shift	VERB
ajfa-14242	1	116	core	core	NOUN
ajfa-14242	1	117	expenses	expense	NOUN
ajfa-14242	1	118	to	to	ADP
ajfa-14242	1	119	special	special	ADJ
ajfa-14242	1	120	items	item	NOUN
ajfa-14242	1	121	in	in	ADP
ajfa-14242	1	122	order	order	NOUN
ajfa-14242	1	123	to	to	PART
ajfa-14242	1	124	inflate	inflate	VERB
ajfa-14242	1	125	core	core	NOUN
ajfa-14242	1	126	or	or	CCONJ
ajfa-14242	1	127	operating	operate	VERB
ajfa-14242	1	128	earnings	earning	NOUN
ajfa-14242	1	129	i.e.	i.e.	X
ajfa-14242	1	130	to	to	PART
ajfa-14242	1	131	practice	practice	VERB
ajfa-14242	1	132	classification	classification	NOUN
ajfa-14242	1	133	shifting	shifting	NOUN
ajfa-14242	1	134	,	,	PUNCT
ajfa-14242	1	135	which	which	PRON
ajfa-14242	1	136	would	would	AUX
ajfa-14242	1	137	have	have	VERB
ajfa-14242	1	138	an	an	DET
ajfa-14242	1	139	effect	effect	NOUN
ajfa-14242	1	140	on	on	ADP
ajfa-14242	1	141	the	the	DET
ajfa-14242	1	142	decisions	decision	NOUN
ajfa-14242	1	143	of	of	ADP
ajfa-14242	1	144	financial	financial	ADJ
ajfa-14242	1	145	statements	statement	NOUN
ajfa-14242	1	146	'	'	PART
ajfa-14242	1	147	users	user	NOUN
ajfa-14242	1	148	.	.	PUNCT
ajfa-14242	2	1	this	this	PRON
ajfa-14242	2	2	was	be	AUX
ajfa-14242	2	3	done	do	VERB
ajfa-14242	2	4	through	through	ADP
ajfa-14242	2	5	conducting	conduct	VERB
ajfa-14242	2	6	a	a	DET
ajfa-14242	2	7	systematic	systematic	ADJ
ajfa-14242	2	8	review	review	NOUN
ajfa-14242	2	9	on	on	ADP
ajfa-14242	2	10	the	the	DET
ajfa-14242	2	11	available	available	ADJ
ajfa-14242	2	12	literature	literature	NOUN
ajfa-14242	2	13	about	about	ADP
ajfa-14242	2	14	classification	classification	NOUN
ajfa-14242	2	15	shifting	shifting	NOUN
ajfa-14242	2	16	.	.	PUNCT
ajfa-14242	3	1	the	the	DET
ajfa-14242	3	2	most	most	ADV
ajfa-14242	3	3	obvious	obvious	ADJ
ajfa-14242	3	4	findings	finding	NOUN
ajfa-14242	3	5	to	to	PART
ajfa-14242	3	6	emerge	emerge	VERB
ajfa-14242	3	7	from	from	ADP
ajfa-14242	3	8	this	this	DET
ajfa-14242	3	9	study	study	NOUN
ajfa-14242	3	10	is	be	AUX
ajfa-14242	3	11	that	that	SCONJ
ajfa-14242	3	12	management	management	NOUN
ajfa-14242	3	13	may	may	AUX
ajfa-14242	3	14	engage	engage	VERB
ajfa-14242	3	15	in	in	ADP
ajfa-14242	3	16	classification	classification	NOUN
ajfa-14242	3	17	shifting	shift	VERB
ajfa-14242	3	18	for	for	ADP
ajfa-14242	3	19	the	the	DET
ajfa-14242	3	20	reason	reason	NOUN
ajfa-14242	3	21	that	that	SCONJ
ajfa-14242	3	22	it	it	PRON
ajfa-14242	3	23	is	be	AUX
ajfa-14242	3	24	less	less	ADV
ajfa-14242	3	25	costly	costly	ADJ
ajfa-14242	3	26	than	than	ADP
ajfa-14242	3	27	other	other	ADJ
ajfa-14242	3	28	earnings	earning	NOUN
ajfa-14242	3	29	management	management	NOUN
ajfa-14242	3	30	methods	method	NOUN
ajfa-14242	3	31	,	,	PUNCT
ajfa-14242	3	32	the	the	DET
ajfa-14242	3	33	firm	firm	NOUN
ajfa-14242	3	34	being	be	AUX
ajfa-14242	3	35	in	in	ADP
ajfa-14242	3	36	current	current	ADJ
ajfa-14242	3	37	or	or	CCONJ
ajfa-14242	3	38	potential	potential	ADJ
ajfa-14242	3	39	state	state	NOUN
ajfa-14242	3	40	of	of	ADP
ajfa-14242	3	41	financial	financial	ADJ
ajfa-14242	3	42	distress	distress	NOUN
ajfa-14242	3	43	,	,	PUNCT
ajfa-14242	3	44	the	the	DET
ajfa-14242	3	45	desire	desire	NOUN
ajfa-14242	3	46	of	of	ADP
ajfa-14242	3	47	the	the	DET
ajfa-14242	3	48	management	management	NOUN
ajfa-14242	3	49	of	of	ADP
ajfa-14242	3	50	the	the	DET
ajfa-14242	3	51	firm	firm	NOUN
ajfa-14242	3	52	to	to	PART
ajfa-14242	3	53	meet	meet	VERB
ajfa-14242	3	54	or	or	CCONJ
ajfa-14242	3	55	beat	beat	VERB
ajfa-14242	3	56	earnings	earning	NOUN
ajfa-14242	3	57	benchmarks	benchmark	NOUN
ajfa-14242	3	58	,	,	PUNCT
ajfa-14242	3	59	the	the	DET
ajfa-14242	3	60	ownership	ownership	NOUN
ajfa-14242	3	61	structure	structure	NOUN
ajfa-14242	3	62	of	of	ADP
ajfa-14242	3	63	the	the	DET
ajfa-14242	3	64	firm	firm	NOUN
ajfa-14242	3	65	having	have	VERB
ajfa-14242	3	66	some	some	DET
ajfa-14242	3	67	characteristics	characteristic	NOUN
ajfa-14242	3	68	that	that	PRON
ajfa-14242	3	69	encourage	encourage	VERB
ajfa-14242	3	70	management	management	NOUN
ajfa-14242	3	71	to	to	PART
ajfa-14242	3	72	engage	engage	VERB
ajfa-14242	3	73	in	in	ADP
ajfa-14242	3	74	such	such	DET
ajfa-14242	3	75	a	a	DET
ajfa-14242	3	76	practice	practice	NOUN
ajfa-14242	3	77	,	,	PUNCT
ajfa-14242	3	78	the	the	DET
ajfa-14242	3	79	firm	firm	NOUN
ajfa-14242	3	80	performing	perform	VERB
ajfa-14242	3	81	in	in	ADP
ajfa-14242	3	82	a	a	DET
ajfa-14242	3	83	weak	weak	ADJ
ajfa-14242	3	84	corporate	corporate	ADJ
ajfa-14242	3	85	governance	governance	NOUN
ajfa-14242	3	86	environment	environment	NOUN
ajfa-14242	3	87	,	,	PUNCT
ajfa-14242	3	88	or	or	CCONJ
ajfa-14242	3	89	due	due	ADP
ajfa-14242	3	90	to	to	ADP
ajfa-14242	3	91	the	the	DET
ajfa-14242	3	92	fact	fact	NOUN
ajfa-14242	3	93	that	that	SCONJ
ajfa-14242	3	94	classification	classification	NOUN
ajfa-14242	3	95	shifting	shift	VERB
ajfa-14242	3	96	is	be	AUX
ajfa-14242	3	97	tough	tough	ADJ
ajfa-14242	3	98	to	to	PART
ajfa-14242	3	99	be	be	AUX
ajfa-14242	3	100	detected	detect	VERB
ajfa-14242	3	101	by	by	ADP
ajfa-14242	3	102	external	external	ADJ
ajfa-14242	3	103	monitors	monitor	NOUN
ajfa-14242	3	104	compared	compare	VERB
ajfa-14242	3	105	to	to	ADP
ajfa-14242	3	106	other	other	ADJ
ajfa-14242	3	107	earnings	earning	NOUN
ajfa-14242	3	108	management	management	NOUN
ajfa-14242	3	109	methods	method	NOUN
ajfa-14242	3	110	.	.	PUNCT
ajfa-14242	4	1	keywords	keyword	NOUN
ajfa-14242	4	2	:	:	PUNCT
ajfa-14242	4	3	earnings	earning	NOUN
ajfa-14242	4	4	management	management	NOUN
ajfa-14242	4	5	,	,	PUNCT
ajfa-14242	4	6	classification	classification	NOUN
ajfa-14242	4	7	shifting	shifting	NOUN
ajfa-14242	4	8	,	,	PUNCT
ajfa-14242	4	9	motivations	motivation	NOUN
ajfa-14242	4	10	,	,	PUNCT
ajfa-14242	4	11	systematic	systematic	ADJ
ajfa-14242	4	12	review	review	NOUN
ajfa-14242	4	13	asian	asian	ADJ
ajfa-14242	4	14	journal	journal	NOUN
ajfa-14242	4	15	of	of	ADP
ajfa-14242	4	16	finance	finance	PROPN
ajfa-14242	4	17	&	&	CCONJ
ajfa-14242	4	18	accounting	accounting	PROPN
ajfa-14242	4	19	issn	issn	PROPN
ajfa-14242	4	20	1946	1946	NUM
ajfa-14242	4	21	-	-	PUNCT
ajfa-14242	4	22	052x	052x	PROPN
ajfa-14242	4	23	2019	2019	NUM
ajfa-14242	4	24	,	,	PUNCT
ajfa-14242	4	25	vol	vol	NOUN
ajfa-14242	4	26	.	.	PROPN
ajfa-14242	4	27	11	11	NUM
ajfa-14242	4	28	,	,	PUNCT
ajfa-14242	4	29	no	no	INTJ
ajfa-14242	4	30	.	.	NOUN
ajfa-14242	4	31	1	1	NUM
ajfa-14242	4	32	30	30	NUM
ajfa-14242	4	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	4	34	1	1	NUM
ajfa-14242	4	35	.	.	PUNCT
ajfa-14242	5	1	introduction	introduction	NOUN
ajfa-14242	5	2	earnings	earning	NOUN
ajfa-14242	5	3	management	management	NOUN
ajfa-14242	5	4	is	be	AUX
ajfa-14242	5	5	increasingly	increasingly	ADV
ajfa-14242	5	6	recognized	recognize	VERB
ajfa-14242	5	7	as	as	ADP
ajfa-14242	5	8	a	a	DET
ajfa-14242	5	9	serious	serious	ADJ
ajfa-14242	5	10	accounting	accounting	NOUN
ajfa-14242	5	11	research	research	NOUN
ajfa-14242	5	12	concern	concern	NOUN
ajfa-14242	5	13	,	,	PUNCT
ajfa-14242	5	14	a	a	DET
ajfa-14242	5	15	considerable	considerable	ADJ
ajfa-14242	5	16	amount	amount	NOUN
ajfa-14242	5	17	of	of	ADP
ajfa-14242	5	18	accounting	accounting	NOUN
ajfa-14242	5	19	literature	literature	NOUN
ajfa-14242	5	20	has	have	AUX
ajfa-14242	5	21	been	be	AUX
ajfa-14242	5	22	published	publish	VERB
ajfa-14242	5	23	on	on	ADP
ajfa-14242	5	24	earnings	earning	NOUN
ajfa-14242	5	25	management	management	NOUN
ajfa-14242	5	26	in	in	ADP
ajfa-14242	5	27	the	the	DET
ajfa-14242	5	28	last	last	ADJ
ajfa-14242	5	29	two	two	NUM
ajfa-14242	5	30	decades	decade	NOUN
ajfa-14242	5	31	.	.	PUNCT
ajfa-14242	6	1	that	that	DET
ajfa-14242	6	2	literature	literature	NOUN
ajfa-14242	6	3	has	have	AUX
ajfa-14242	6	4	documented	document	VERB
ajfa-14242	6	5	two	two	NUM
ajfa-14242	6	6	main	main	ADJ
ajfa-14242	6	7	methods	method	NOUN
ajfa-14242	6	8	of	of	ADP
ajfa-14242	6	9	earnings	earning	NOUN
ajfa-14242	6	10	management	management	NOUN
ajfa-14242	6	11	,	,	PUNCT
ajfa-14242	6	12	accrual	accrual	ADJ
ajfa-14242	6	13	management	management	NOUN
ajfa-14242	6	14	and	and	CCONJ
ajfa-14242	6	15	manipulation	manipulation	NOUN
ajfa-14242	6	16	of	of	ADP
ajfa-14242	6	17	real	real	ADJ
ajfa-14242	6	18	activities	activity	NOUN
ajfa-14242	6	19	.	.	PUNCT
ajfa-14242	7	1	accruals	accrual	NOUN
ajfa-14242	7	2	-	-	PUNCT
ajfa-14242	7	3	based	base	VERB
ajfa-14242	7	4	earnings	earning	NOUN
ajfa-14242	7	5	management	management	NOUN
ajfa-14242	7	6	is	be	AUX
ajfa-14242	7	7	done	do	VERB
ajfa-14242	7	8	when	when	SCONJ
ajfa-14242	7	9	managers	manager	NOUN
ajfa-14242	7	10	borrow	borrow	VERB
ajfa-14242	7	11	earnings	earning	NOUN
ajfa-14242	7	12	from	from	ADP
ajfa-14242	7	13	future	future	ADJ
ajfa-14242	7	14	periods	period	NOUN
ajfa-14242	7	15	through	through	ADP
ajfa-14242	7	16	the	the	DET
ajfa-14242	7	17	acceleration	acceleration	NOUN
ajfa-14242	7	18	of	of	ADP
ajfa-14242	7	19	revenues	revenue	NOUN
ajfa-14242	7	20	and/or	and/or	CCONJ
ajfa-14242	7	21	deceleration	deceleration	NOUN
ajfa-14242	7	22	of	of	ADP
ajfa-14242	7	23	expenses	expense	NOUN
ajfa-14242	7	24	with	with	ADP
ajfa-14242	7	25	the	the	DET
ajfa-14242	7	26	intent	intent	NOUN
ajfa-14242	7	27	to	to	PART
ajfa-14242	7	28	improve	improve	VERB
ajfa-14242	7	29	current	current	ADJ
ajfa-14242	7	30	earnings	earning	NOUN
ajfa-14242	7	31	.	.	PUNCT
ajfa-14242	8	1	(	(	PUNCT
ajfa-14242	8	2	dechow	dechow	ADJ
ajfa-14242	8	3	and	and	CCONJ
ajfa-14242	8	4	schrand	schrand	NOUN
ajfa-14242	8	5	,	,	PUNCT
ajfa-14242	8	6	2004	2004	NUM
ajfa-14242	8	7	;	;	PUNCT
ajfa-14242	8	8	dechow	dechow	X
ajfa-14242	8	9	et.al	et.al	NOUN
ajfa-14242	8	10	.	.	PUNCT
ajfa-14242	9	1	2010).while	2010).while	ADJ
ajfa-14242	9	2	real	real	ADJ
ajfa-14242	9	3	activities	activity	NOUN
ajfa-14242	9	4	manipulation	manipulation	NOUN
ajfa-14242	9	5	include	include	VERB
ajfa-14242	9	6	actions	action	NOUN
ajfa-14242	9	7	such	such	ADJ
ajfa-14242	9	8	as	as	ADP
ajfa-14242	9	9	reduction	reduction	NOUN
ajfa-14242	9	10	in	in	ADP
ajfa-14242	9	11	the	the	DET
ajfa-14242	9	12	discretionary	discretionary	ADJ
ajfa-14242	9	13	spending	spending	NOUN
ajfa-14242	9	14	on	on	ADP
ajfa-14242	9	15	research	research	NOUN
ajfa-14242	9	16	and	and	CCONJ
ajfa-14242	9	17	development	development	NOUN
ajfa-14242	9	18	,	,	PUNCT
ajfa-14242	9	19	selling	selling	NOUN
ajfa-14242	9	20	,	,	PUNCT
ajfa-14242	9	21	general	general	ADJ
ajfa-14242	9	22	,	,	PUNCT
ajfa-14242	9	23	and	and	CCONJ
ajfa-14242	9	24	administrative	administrative	ADJ
ajfa-14242	9	25	expenses	expense	NOUN
ajfa-14242	9	26	,	,	PUNCT
ajfa-14242	9	27	price	price	NOUN
ajfa-14242	9	28	discounts	discount	NOUN
ajfa-14242	9	29	to	to	PART
ajfa-14242	9	30	increase	increase	VERB
ajfa-14242	9	31	sales	sale	NOUN
ajfa-14242	9	32	,	,	PUNCT
ajfa-14242	9	33	or	or	CCONJ
ajfa-14242	9	34	overproduction	overproduction	NOUN
ajfa-14242	9	35	to	to	PART
ajfa-14242	9	36	reduce	reduce	VERB
ajfa-14242	9	37	cost	cost	NOUN
ajfa-14242	9	38	of	of	ADP
ajfa-14242	9	39	goods	good	NOUN
ajfa-14242	9	40	sold	sell	VERB
ajfa-14242	9	41	expense	expense	NOUN
ajfa-14242	9	42	(	(	PUNCT
ajfa-14242	9	43	roychodhury	roychodhury	NOUN
ajfa-14242	9	44	,	,	PUNCT
ajfa-14242	9	45	2006	2006	NUM
ajfa-14242	9	46	;	;	PUNCT
ajfa-14242	9	47	gunny	gunny	NOUN
ajfa-14242	9	48	,	,	PUNCT
ajfa-14242	9	49	2010	2010	NUM
ajfa-14242	9	50	;	;	PUNCT
ajfa-14242	9	51	zang,2011	zang,2011	X
ajfa-14242	9	52	)	)	PUNCT
ajfa-14242	9	53	such	such	ADJ
ajfa-14242	9	54	actions	action	NOUN
ajfa-14242	9	55	can	can	AUX
ajfa-14242	9	56	increase	increase	VERB
ajfa-14242	9	57	revenues	revenue	NOUN
ajfa-14242	9	58	or	or	CCONJ
ajfa-14242	9	59	net	net	ADJ
ajfa-14242	9	60	income	income	NOUN
ajfa-14242	9	61	.	.	PUNCT
ajfa-14242	10	1	classification	classification	NOUN
ajfa-14242	10	2	shifting	shift	VERB
ajfa-14242	10	3	is	be	AUX
ajfa-14242	10	4	the	the	DET
ajfa-14242	10	5	third	third	ADJ
ajfa-14242	10	6	tool	tool	NOUN
ajfa-14242	10	7	to	to	PART
ajfa-14242	10	8	manage	manage	VERB
ajfa-14242	10	9	earnings	earning	NOUN
ajfa-14242	10	10	.	.	PUNCT
ajfa-14242	11	1	it	it	PRON
ajfa-14242	11	2	was	be	AUX
ajfa-14242	11	3	first	first	ADV
ajfa-14242	11	4	introduced	introduce	VERB
ajfa-14242	11	5	by	by	ADP
ajfa-14242	11	6	mcvay	mcvay	PROPN
ajfa-14242	11	7	(	(	PUNCT
ajfa-14242	11	8	2006	2006	NUM
ajfa-14242	11	9	)	)	PUNCT
ajfa-14242	11	10	and	and	CCONJ
ajfa-14242	11	11	it	it	PRON
ajfa-14242	11	12	is	be	AUX
ajfa-14242	11	13	defined	define	VERB
ajfa-14242	11	14	as	as	ADP
ajfa-14242	11	15	the	the	DET
ajfa-14242	11	16	deliberate	deliberate	ADJ
ajfa-14242	11	17	misclassification	misclassification	NOUN
ajfa-14242	11	18	of	of	ADP
ajfa-14242	11	19	operating	operating	NOUN
ajfa-14242	11	20	expenses	expense	NOUN
ajfa-14242	11	21	to	to	ADP
ajfa-14242	11	22	special	special	ADJ
ajfa-14242	11	23	items	item	NOUN
ajfa-14242	11	24	in	in	ADP
ajfa-14242	11	25	order	order	NOUN
ajfa-14242	11	26	to	to	PART
ajfa-14242	11	27	inflate	inflate	VERB
ajfa-14242	11	28	core	core	NOUN
ajfa-14242	11	29	or	or	CCONJ
ajfa-14242	11	30	operating	operate	VERB
ajfa-14242	11	31	earnings	earning	NOUN
ajfa-14242	11	32	without	without	ADP
ajfa-14242	11	33	affecting	affect	VERB
ajfa-14242	11	34	the	the	DET
ajfa-14242	11	35	bottom	bottom	ADJ
ajfa-14242	11	36	line	line	NOUN
ajfa-14242	11	37	net	net	ADJ
ajfa-14242	11	38	income	income	NOUN
ajfa-14242	11	39	or	or	CCONJ
ajfa-14242	11	40	loss	loss	NOUN
ajfa-14242	11	41	.	.	PUNCT
ajfa-14242	12	1	in	in	ADP
ajfa-14242	12	2	addition	addition	NOUN
ajfa-14242	12	3	to	to	ADP
ajfa-14242	12	4	that	that	PRON
ajfa-14242	12	5	,	,	PUNCT
ajfa-14242	12	6	classification	classification	NOUN
ajfa-14242	12	7	shifting	shift	VERB
ajfa-14242	12	8	may	may	AUX
ajfa-14242	12	9	take	take	VERB
ajfa-14242	12	10	the	the	DET
ajfa-14242	12	11	form	form	NOUN
ajfa-14242	12	12	of	of	ADP
ajfa-14242	12	13	shifting	shift	VERB
ajfa-14242	12	14	of	of	ADP
ajfa-14242	12	15	incomeincreasing	incomeincrease	VERB
ajfa-14242	12	16	special	special	ADJ
ajfa-14242	12	17	items	item	NOUN
ajfa-14242	12	18	such	such	ADJ
ajfa-14242	12	19	as	as	ADP
ajfa-14242	12	20	gains	gain	NOUN
ajfa-14242	12	21	on	on	ADP
ajfa-14242	12	22	sale	sale	NOUN
ajfa-14242	12	23	of	of	ADP
ajfa-14242	12	24	assets	asset	NOUN
ajfa-14242	12	25	and	and	CCONJ
ajfa-14242	12	26	equity	equity	NOUN
ajfa-14242	12	27	income	income	NOUN
ajfa-14242	12	28	on	on	ADP
ajfa-14242	12	29	investment	investment	NOUN
ajfa-14242	12	30	against	against	ADP
ajfa-14242	12	31	operating	operating	NOUN
ajfa-14242	12	32	expenses	expense	NOUN
ajfa-14242	12	33	.	.	PUNCT
ajfa-14242	13	1	some	some	DET
ajfa-14242	13	2	businesses	business	NOUN
ajfa-14242	13	3	have	have	AUX
ajfa-14242	13	4	used	use	VERB
ajfa-14242	13	5	gains	gain	NOUN
ajfa-14242	13	6	on	on	ADP
ajfa-14242	13	7	sale	sale	NOUN
ajfa-14242	13	8	of	of	ADP
ajfa-14242	13	9	assets	asset	NOUN
ajfa-14242	13	10	to	to	PART
ajfa-14242	13	11	offset	offset	VERB
ajfa-14242	13	12	operating	operating	NOUN
ajfa-14242	13	13	expenses	expense	NOUN
ajfa-14242	13	14	(	(	PUNCT
ajfa-14242	13	15	maremont	maremont	NOUN
ajfa-14242	13	16	&	&	CCONJ
ajfa-14242	13	17	bulkeley	bulkeley	PROPN
ajfa-14242	13	18	,	,	PUNCT
ajfa-14242	13	19	2002	2002	NUM
ajfa-14242	13	20	;	;	PUNCT
ajfa-14242	13	21	mcvay	mcvay	PROPN
ajfa-14242	13	22	,	,	PUNCT
ajfa-14242	13	23	2006	2006	NUM
ajfa-14242	13	24	;	;	PUNCT
ajfa-14242	13	25	noh	noh	PROPN
ajfa-14242	13	26	et	et	PROPN
ajfa-14242	13	27	.	.	PUNCT
ajfa-14242	14	1	al	al	PROPN
ajfa-14242	14	2	.	.	PROPN
ajfa-14242	14	3	,	,	PUNCT
ajfa-14242	14	4	2017	2017	NUM
ajfa-14242	14	5	)	)	PUNCT
ajfa-14242	14	6	this	this	PRON
ajfa-14242	14	7	is	be	AUX
ajfa-14242	14	8	done	do	VERB
ajfa-14242	14	9	to	to	PART
ajfa-14242	14	10	decrease	decrease	VERB
ajfa-14242	14	11	operating	operating	NOUN
ajfa-14242	14	12	expenses	expense	NOUN
ajfa-14242	14	13	and/or	and/or	CCONJ
ajfa-14242	14	14	increase	increase	VERB
ajfa-14242	14	15	core	core	ADJ
ajfa-14242	14	16	earnings	earning	NOUN
ajfa-14242	14	17	(	(	PUNCT
ajfa-14242	14	18	nagar	nagar	NOUN
ajfa-14242	14	19	&	&	CCONJ
ajfa-14242	14	20	sen	sen	PROPN
ajfa-14242	14	21	,	,	PUNCT
ajfa-14242	14	22	2016	2016	NUM
ajfa-14242	14	23	)	)	PUNCT
ajfa-14242	14	24	.	.	PUNCT
ajfa-14242	15	1	the	the	DET
ajfa-14242	15	2	mechanism	mechanism	NOUN
ajfa-14242	15	3	of	of	ADP
ajfa-14242	15	4	classification	classification	NOUN
ajfa-14242	15	5	shifting	shift	VERB
ajfa-14242	15	6	can	can	AUX
ajfa-14242	15	7	be	be	AUX
ajfa-14242	15	8	illustrated	illustrate	VERB
ajfa-14242	15	9	by	by	ADP
ajfa-14242	15	10	the	the	DET
ajfa-14242	15	11	following	follow	VERB
ajfa-14242	15	12	figure	figure	NOUN
ajfa-14242	15	13	:	:	PUNCT
ajfa-14242	15	14	income	income	NOUN
ajfa-14242	15	15	statement	statement	NOUN
ajfa-14242	15	16	income	income	NOUN
ajfa-14242	15	17	statement	statement	NOUN
ajfa-14242	15	18	sales	sale	VERB
ajfa-14242	15	19	200	200	NUM
ajfa-14242	15	20	sales	sale	NOUN
ajfa-14242	15	21	200	200	NUM
ajfa-14242	15	22	operating	operating	NOUN
ajfa-14242	15	23	expenses	expense	NOUN
ajfa-14242	15	24	190	190	NUM
ajfa-14242	15	25	operating	operating	NOUN
ajfa-14242	15	26	expenses	expense	NOUN
ajfa-14242	15	27	185	185	NUM
ajfa-14242	15	28	operating	operating	NOUN
ajfa-14242	15	29	income	income	NOUN
ajfa-14242	15	30	10	10	NUM
ajfa-14242	15	31	operating	operate	VERB
ajfa-14242	15	32	income	income	NOUN
ajfa-14242	15	33	15	15	NUM
ajfa-14242	15	34	non	non	ADJ
ajfa-14242	15	35	-	-	ADJ
ajfa-14242	15	36	operating	operating	ADJ
ajfa-14242	15	37	expenses	expense	NOUN
ajfa-14242	15	38	5	5	NUM
ajfa-14242	15	39	non	non	ADJ
ajfa-14242	15	40	-	-	ADJ
ajfa-14242	15	41	operating	operating	ADJ
ajfa-14242	15	42	expenses	expense	NOUN
ajfa-14242	15	43	10	10	NUM
ajfa-14242	15	44	net	net	ADJ
ajfa-14242	15	45	income	income	NOUN
ajfa-14242	15	46	5	5	NUM
ajfa-14242	15	47	net	net	ADJ
ajfa-14242	15	48	income	income	NOUN
ajfa-14242	15	49	5	5	NUM
ajfa-14242	15	50	figure	figure	NOUN
ajfa-14242	15	51	1	1	NUM
ajfa-14242	15	52	.	.	PUNCT
ajfa-14242	16	1	mechanism	mechanism	NOUN
ajfa-14242	16	2	of	of	ADP
ajfa-14242	16	3	classification	classification	NOUN
ajfa-14242	16	4	shifting	shift	VERB
ajfa-14242	16	5	source	source	NOUN
ajfa-14242	16	6	:	:	PUNCT
ajfa-14242	16	7	chae	chae	PROPN
ajfa-14242	16	8	&	&	CCONJ
ajfa-14242	16	9	nakano	nakano	PROPN
ajfa-14242	16	10	,	,	PUNCT
ajfa-14242	16	11	2015	2015	NUM
ajfa-14242	16	12	recently	recently	ADV
ajfa-14242	17	1	,	,	PUNCT
ajfa-14242	17	2	research	research	NOUN
ajfa-14242	17	3	indicates	indicate	VERB
ajfa-14242	17	4	that	that	SCONJ
ajfa-14242	17	5	investors	investor	NOUN
ajfa-14242	17	6	focus	focus	VERB
ajfa-14242	17	7	more	more	ADV
ajfa-14242	17	8	on	on	ADP
ajfa-14242	17	9	core	core	ADJ
ajfa-14242	17	10	earnings	earning	NOUN
ajfa-14242	17	11	compared	compare	VERB
ajfa-14242	17	12	to	to	ADP
ajfa-14242	17	13	total	total	ADJ
ajfa-14242	17	14	earnings	earning	NOUN
ajfa-14242	17	15	because	because	SCONJ
ajfa-14242	17	16	total	total	ADJ
ajfa-14242	17	17	earnings	earning	NOUN
ajfa-14242	17	18	include	include	VERB
ajfa-14242	17	19	non	non	ADJ
ajfa-14242	17	20	-	-	ADJ
ajfa-14242	17	21	recurring	recurring	ADJ
ajfa-14242	17	22	items	item	NOUN
ajfa-14242	17	23	which	which	PRON
ajfa-14242	17	24	provide	provide	VERB
ajfa-14242	17	25	relatively	relatively	ADV
ajfa-14242	17	26	little	little	ADJ
ajfa-14242	17	27	information	information	NOUN
ajfa-14242	17	28	that	that	PRON
ajfa-14242	17	29	has	have	VERB
ajfa-14242	17	30	less	less	ADJ
ajfa-14242	17	31	predictability	predictability	NOUN
ajfa-14242	17	32	about	about	ADP
ajfa-14242	17	33	the	the	DET
ajfa-14242	17	34	future	future	ADJ
ajfa-14242	17	35	performance	performance	NOUN
ajfa-14242	17	36	of	of	ADP
ajfa-14242	17	37	the	the	DET
ajfa-14242	17	38	company	company	NOUN
ajfa-14242	17	39	(	(	PUNCT
ajfa-14242	17	40	bradshaw	bradshaw	PROPN
ajfa-14242	17	41	&	&	CCONJ
ajfa-14242	17	42	sloan,2002	sloan,2002	PROPN
ajfa-14242	17	43	;	;	PUNCT
ajfa-14242	17	44	lougee	lougee	PROPN
ajfa-14242	17	45	&	&	CCONJ
ajfa-14242	17	46	marquardt	marquardt	PROPN
ajfa-14242	17	47	,	,	PUNCT
ajfa-14242	17	48	2004	2004	NUM
ajfa-14242	17	49	)	)	PUNCT
ajfa-14242	17	50	therefore	therefore	ADV
ajfa-14242	17	51	,	,	PUNCT
ajfa-14242	17	52	companies	company	NOUN
ajfa-14242	17	53	have	have	VERB
ajfa-14242	17	54	significant	significant	ADJ
ajfa-14242	17	55	incentives	incentive	NOUN
ajfa-14242	17	56	to	to	PART
ajfa-14242	17	57	misclassify	misclassify	VERB
ajfa-14242	17	58	core	core	NOUN
ajfa-14242	17	59	earnings	earning	NOUN
ajfa-14242	17	60	.	.	PUNCT
ajfa-14242	18	1	(	(	PUNCT
ajfa-14242	18	2	desai	desai	PROPN
ajfa-14242	18	3	&	&	CCONJ
ajfa-14242	18	4	nagar,2016	nagar,2016	PROPN
ajfa-14242	18	5	)	)	PUNCT
ajfa-14242	18	6	.	.	PUNCT
ajfa-14242	19	1	numerous	numerous	ADJ
ajfa-14242	19	2	studies	study	NOUN
ajfa-14242	19	3	have	have	AUX
ajfa-14242	19	4	suggested	suggest	VERB
ajfa-14242	19	5	that	that	SCONJ
ajfa-14242	19	6	classification	classification	NOUN
ajfa-14242	19	7	shifting	shift	VERB
ajfa-14242	19	8	is	be	AUX
ajfa-14242	19	9	prevalent	prevalent	ADJ
ajfa-14242	19	10	in	in	ADP
ajfa-14242	19	11	the	the	DET
ajfa-14242	19	12	usa	usa	PROPN
ajfa-14242	19	13	and	and	CCONJ
ajfa-14242	19	14	the	the	DET
ajfa-14242	19	15	east	east	ADJ
ajfa-14242	19	16	asian	asian	ADJ
ajfa-14242	19	17	countries	country	NOUN
ajfa-14242	19	18	,	,	PUNCT
ajfa-14242	19	19	managers	manager	NOUN
ajfa-14242	19	20	in	in	ADP
ajfa-14242	19	21	these	these	DET
ajfa-14242	19	22	countries	country	NOUN
ajfa-14242	19	23	shift	shift	VERB
ajfa-14242	19	24	expenses	expense	NOUN
ajfa-14242	19	25	from	from	ADP
ajfa-14242	19	26	recurring	recur	VERB
ajfa-14242	19	27	to	to	ADP
ajfa-14242	19	28	the	the	DET
ajfa-14242	19	29	nonrecurring	nonrecurre	VERB
ajfa-14242	19	30	section	section	NOUN
ajfa-14242	19	31	in	in	ADP
ajfa-14242	19	32	the	the	DET
ajfa-14242	19	33	income	income	NOUN
ajfa-14242	19	34	statement	statement	NOUN
ajfa-14242	19	35	in	in	ADP
ajfa-14242	19	36	order	order	NOUN
ajfa-14242	19	37	to	to	PART
ajfa-14242	19	38	inflate	inflate	VERB
ajfa-14242	19	39	operating	operate	VERB
ajfa-14242	19	40	income	income	NOUN
ajfa-14242	19	41	.	.	PUNCT
ajfa-14242	20	1	(	(	PUNCT
ajfa-14242	20	2	fan	fan	PROPN
ajfa-14242	20	3	et.al	et.al	PROPN
ajfa-14242	20	4	.	.	PUNCT
ajfa-14242	21	1	2010	2010	NUM
ajfa-14242	21	2	;	;	PUNCT
ajfa-14242	21	3	haw	haw	INTJ
ajfa-14242	21	4	et	et	PROPN
ajfa-14242	21	5	.	.	PUNCT
ajfa-14242	22	1	al	al	PROPN
ajfa-14242	22	2	.	.	PROPN
ajfa-14242	22	3	,	,	PUNCT
ajfa-14242	22	4	2011	2011	NUM
ajfa-14242	22	5	)	)	PUNCT
ajfa-14242	22	6	.	.	PUNCT
ajfa-14242	23	1	other	other	ADJ
ajfa-14242	23	2	studies	study	NOUN
ajfa-14242	23	3	have	have	AUX
ajfa-14242	23	4	provided	provide	VERB
ajfa-14242	23	5	evidence	evidence	NOUN
ajfa-14242	23	6	that	that	SCONJ
ajfa-14242	23	7	japanese	japanese	ADJ
ajfa-14242	23	8	companies	company	NOUN
ajfa-14242	23	9	deliberately	deliberately	ADV
ajfa-14242	23	10	shift	shift	VERB
ajfa-14242	23	11	revenues	revenue	NOUN
ajfa-14242	23	12	and	and	CCONJ
ajfa-14242	23	13	expenses	expense	NOUN
ajfa-14242	23	14	to	to	PART
ajfa-14242	23	15	increase	increase	VERB
ajfa-14242	23	16	core	core	ADJ
ajfa-14242	23	17	earnings	earning	NOUN
ajfa-14242	23	18	(	(	PUNCT
ajfa-14242	23	19	shirato	shirato	PROPN
ajfa-14242	23	20	&	&	CCONJ
ajfa-14242	23	21	nagata	nagata	PROPN
ajfa-14242	23	22	,	,	PUNCT
ajfa-14242	23	23	2012	2012	NUM
ajfa-14242	23	24	;	;	PUNCT
ajfa-14242	23	25	chae	chae	PROPN
ajfa-14242	23	26	&	&	CCONJ
ajfa-14242	23	27	nakano	nakano	PROPN
ajfa-14242	23	28	,	,	PUNCT
ajfa-14242	23	29	asian	asian	ADJ
ajfa-14242	23	30	journal	journal	NOUN
ajfa-14242	23	31	of	of	ADP
ajfa-14242	23	32	finance	finance	PROPN
ajfa-14242	23	33	&	&	CCONJ
ajfa-14242	23	34	accounting	accounting	PROPN
ajfa-14242	23	35	issn	issn	PROPN
ajfa-14242	23	36	1946	1946	NUM
ajfa-14242	23	37	-	-	PUNCT
ajfa-14242	23	38	052x	052x	PROPN
ajfa-14242	23	39	2019	2019	NUM
ajfa-14242	23	40	,	,	PUNCT
ajfa-14242	23	41	vol	vol	NOUN
ajfa-14242	23	42	.	.	PROPN
ajfa-14242	23	43	11	11	NUM
ajfa-14242	23	44	,	,	PUNCT
ajfa-14242	23	45	no	no	INTJ
ajfa-14242	23	46	.	.	NOUN
ajfa-14242	23	47	1	1	NUM
ajfa-14242	23	48	31	31	NUM
ajfa-14242	23	49	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	23	50	2015	2015	NUM
ajfa-14242	23	51	)	)	PUNCT
ajfa-14242	23	52	.	.	PUNCT
ajfa-14242	24	1	furthermore	furthermore	ADV
ajfa-14242	24	2	,	,	PUNCT
ajfa-14242	24	3	classification	classification	NOUN
ajfa-14242	24	4	shifting	shifting	NOUN
ajfa-14242	24	5	was	be	AUX
ajfa-14242	24	6	proved	prove	VERB
ajfa-14242	24	7	to	to	PART
ajfa-14242	24	8	be	be	AUX
ajfa-14242	24	9	practiced	practice	VERB
ajfa-14242	24	10	by	by	ADP
ajfa-14242	24	11	uk	uk	PROPN
ajfa-14242	24	12	firms	firm	NOUN
ajfa-14242	24	13	,	,	PUNCT
ajfa-14242	24	14	evidence	evidence	NOUN
ajfa-14242	24	15	suggested	suggest	VERB
ajfa-14242	24	16	that	that	SCONJ
ajfa-14242	24	17	large	large	ADJ
ajfa-14242	24	18	uk	uk	PROPN
ajfa-14242	24	19	firms	firm	NOUN
ajfa-14242	24	20	engage	engage	VERB
ajfa-14242	24	21	in	in	ADP
ajfa-14242	24	22	classification	classification	NOUN
ajfa-14242	24	23	shifting	shifting	NOUN
ajfa-14242	24	24	of	of	ADP
ajfa-14242	24	25	core	core	NOUN
ajfa-14242	24	26	expenses	expense	NOUN
ajfa-14242	24	27	to	to	ADP
ajfa-14242	24	28	other	other	ADJ
ajfa-14242	24	29	nonrecurring	nonrecurre	VERB
ajfa-14242	24	30	items	item	NOUN
ajfa-14242	24	31	to	to	PART
ajfa-14242	24	32	meet	meet	VERB
ajfa-14242	24	33	analysts	analyst	NOUN
ajfa-14242	24	34	'	'	PART
ajfa-14242	24	35	forecasts	forecast	NOUN
ajfa-14242	24	36	.	.	PUNCT
ajfa-14242	25	1	(	(	PUNCT
ajfa-14242	25	2	athanasakou	athanasakou	PROPN
ajfa-14242	25	3	et.al	et.al	PROPN
ajfa-14242	25	4	,	,	PUNCT
ajfa-14242	25	5	2009	2009	NUM
ajfa-14242	25	6	;	;	PUNCT
ajfa-14242	25	7	athanasakou	athanasakou	PROPN
ajfa-14242	25	8	et.al	et.al	PROPN
ajfa-14242	25	9	,	,	PUNCT
ajfa-14242	25	10	2011	2011	NUM
ajfa-14242	25	11	;	;	PUNCT
ajfa-14242	25	12	zalata	zalata	PROPN
ajfa-14242	25	13	&	&	CCONJ
ajfa-14242	25	14	roberts	roberts	PROPN
ajfa-14242	25	15	,	,	PUNCT
ajfa-14242	25	16	2017	2017	NUM
ajfa-14242	25	17	)	)	PUNCT
ajfa-14242	25	18	so	so	ADV
ajfa-14242	25	19	far	far	ADV
ajfa-14242	25	20	,	,	PUNCT
ajfa-14242	25	21	however	however	ADV
ajfa-14242	25	22	,	,	PUNCT
ajfa-14242	25	23	there	there	PRON
ajfa-14242	25	24	has	have	AUX
ajfa-14242	25	25	been	be	AUX
ajfa-14242	25	26	little	little	ADJ
ajfa-14242	25	27	discussion	discussion	NOUN
ajfa-14242	25	28	about	about	ADP
ajfa-14242	25	29	the	the	DET
ajfa-14242	25	30	motivations	motivation	NOUN
ajfa-14242	25	31	that	that	PRON
ajfa-14242	25	32	encourage	encourage	VERB
ajfa-14242	25	33	management	management	NOUN
ajfa-14242	25	34	to	to	PART
ajfa-14242	25	35	practice	practice	VERB
ajfa-14242	25	36	classification	classification	NOUN
ajfa-14242	25	37	shifting	shifting	NOUN
ajfa-14242	25	38	.	.	PUNCT
ajfa-14242	26	1	like	like	ADP
ajfa-14242	26	2	other	other	ADJ
ajfa-14242	26	3	earnings	earning	NOUN
ajfa-14242	26	4	management	management	NOUN
ajfa-14242	26	5	methods	method	NOUN
ajfa-14242	26	6	,	,	PUNCT
ajfa-14242	26	7	classification	classification	NOUN
ajfa-14242	26	8	shifting	shifting	NOUN
ajfa-14242	26	9	is	be	AUX
ajfa-14242	26	10	always	always	ADV
ajfa-14242	26	11	a	a	DET
ajfa-14242	26	12	means	mean	NOUN
ajfa-14242	26	13	to	to	ADP
ajfa-14242	26	14	an	an	DET
ajfa-14242	26	15	end	end	NOUN
ajfa-14242	26	16	,	,	PUNCT
ajfa-14242	26	17	and	and	CCONJ
ajfa-14242	26	18	uncovering	uncover	VERB
ajfa-14242	26	19	the	the	DET
ajfa-14242	26	20	motives	motive	NOUN
ajfa-14242	26	21	behind	behind	ADP
ajfa-14242	26	22	it	it	PRON
ajfa-14242	26	23	is	be	AUX
ajfa-14242	26	24	a	a	DET
ajfa-14242	26	25	key	key	NOUN
ajfa-14242	26	26	to	to	PART
ajfa-14242	26	27	explain	explain	VERB
ajfa-14242	26	28	it	it	PRON
ajfa-14242	26	29	.	.	PUNCT
ajfa-14242	27	1	this	this	DET
ajfa-14242	27	2	study	study	NOUN
ajfa-14242	27	3	is	be	AUX
ajfa-14242	27	4	trying	try	VERB
ajfa-14242	27	5	to	to	PART
ajfa-14242	27	6	answer	answer	VERB
ajfa-14242	27	7	the	the	DET
ajfa-14242	27	8	question	question	NOUN
ajfa-14242	27	9	about	about	ADP
ajfa-14242	27	10	the	the	DET
ajfa-14242	27	11	factors	factor	NOUN
ajfa-14242	27	12	that	that	PRON
ajfa-14242	27	13	do	do	AUX
ajfa-14242	27	14	encourage	encourage	VERB
ajfa-14242	27	15	firms	firm	NOUN
ajfa-14242	27	16	to	to	PART
ajfa-14242	27	17	shift	shift	VERB
ajfa-14242	27	18	core	core	NOUN
ajfa-14242	27	19	expenses	expense	NOUN
ajfa-14242	27	20	to	to	ADP
ajfa-14242	27	21	special	special	ADJ
ajfa-14242	27	22	items	item	NOUN
ajfa-14242	27	23	in	in	ADP
ajfa-14242	27	24	order	order	NOUN
ajfa-14242	27	25	to	to	PART
ajfa-14242	27	26	inflate	inflate	VERB
ajfa-14242	27	27	core	core	NOUN
ajfa-14242	27	28	or	or	CCONJ
ajfa-14242	27	29	operating	operating	NOUN
ajfa-14242	27	30	earnings	earning	NOUN
ajfa-14242	27	31	,	,	PUNCT
ajfa-14242	27	32	i.e.	i.e.	X
ajfa-14242	27	33	it	it	PRON
ajfa-14242	27	34	is	be	AUX
ajfa-14242	27	35	trying	try	VERB
ajfa-14242	27	36	to	to	PART
ajfa-14242	27	37	explore	explore	VERB
ajfa-14242	27	38	the	the	DET
ajfa-14242	27	39	reasons	reason	NOUN
ajfa-14242	27	40	,	,	PUNCT
ajfa-14242	27	41	incentives	incentive	NOUN
ajfa-14242	27	42	,	,	PUNCT
ajfa-14242	27	43	and	and	CCONJ
ajfa-14242	27	44	motivations	motivation	NOUN
ajfa-14242	27	45	behind	behind	ADP
ajfa-14242	27	46	such	such	ADJ
ajfa-14242	27	47	practice	practice	NOUN
ajfa-14242	27	48	.	.	PUNCT
ajfa-14242	28	1	so	so	ADV
ajfa-14242	28	2	,	,	PUNCT
ajfa-14242	28	3	this	this	DET
ajfa-14242	28	4	study	study	NOUN
ajfa-14242	28	5	systematically	systematically	ADV
ajfa-14242	28	6	reviews	review	VERB
ajfa-14242	28	7	the	the	DET
ajfa-14242	28	8	data	datum	NOUN
ajfa-14242	28	9	available	available	ADJ
ajfa-14242	28	10	about	about	ADP
ajfa-14242	28	11	the	the	DET
ajfa-14242	28	12	above	above	ADV
ajfa-14242	28	13	mentioned	mention	VERB
ajfa-14242	28	14	motivations	motivation	NOUN
ajfa-14242	28	15	,	,	PUNCT
ajfa-14242	28	16	aiming	aim	VERB
ajfa-14242	28	17	to	to	PART
ajfa-14242	28	18	provide	provide	VERB
ajfa-14242	28	19	a	a	DET
ajfa-14242	28	20	comprehensive	comprehensive	ADJ
ajfa-14242	28	21	understanding	understanding	NOUN
ajfa-14242	28	22	of	of	ADP
ajfa-14242	28	23	this	this	DET
ajfa-14242	28	24	practice	practice	NOUN
ajfa-14242	28	25	.	.	PUNCT
ajfa-14242	29	1	2	2	X
ajfa-14242	29	2	.	.	X
ajfa-14242	29	3	research	research	NOUN
ajfa-14242	29	4	methodology	methodology	NOUN
ajfa-14242	29	5	:	:	PUNCT
ajfa-14242	29	6	a	a	DET
ajfa-14242	29	7	systematic	systematic	ADJ
ajfa-14242	29	8	review	review	NOUN
ajfa-14242	29	9	a	a	DET
ajfa-14242	29	10	systematic	systematic	ADJ
ajfa-14242	29	11	review	review	NOUN
ajfa-14242	29	12	was	be	AUX
ajfa-14242	29	13	employed	employ	VERB
ajfa-14242	29	14	in	in	ADP
ajfa-14242	29	15	order	order	NOUN
ajfa-14242	29	16	to	to	PART
ajfa-14242	29	17	answer	answer	VERB
ajfa-14242	29	18	the	the	DET
ajfa-14242	29	19	question	question	NOUN
ajfa-14242	29	20	of	of	ADP
ajfa-14242	29	21	this	this	DET
ajfa-14242	29	22	study	study	NOUN
ajfa-14242	29	23	;	;	PUNCT
ajfa-14242	29	24	it	it	PRON
ajfa-14242	29	25	was	be	AUX
ajfa-14242	29	26	defined	define	VERB
ajfa-14242	29	27	by	by	ADP
ajfa-14242	29	28	denyer	denyer	PROPN
ajfa-14242	29	29	&	&	CCONJ
ajfa-14242	29	30	tranfield	tranfield	PROPN
ajfa-14242	29	31	(	(	PUNCT
ajfa-14242	29	32	2009	2009	NUM
ajfa-14242	29	33	)	)	PUNCT
ajfa-14242	29	34	as	as	ADP
ajfa-14242	29	35	a	a	DET
ajfa-14242	29	36	specific	specific	ADJ
ajfa-14242	29	37	methodology	methodology	NOUN
ajfa-14242	29	38	that	that	PRON
ajfa-14242	29	39	locates	locate	VERB
ajfa-14242	29	40	and	and	CCONJ
ajfa-14242	29	41	selects	select	VERB
ajfa-14242	29	42	existing	exist	VERB
ajfa-14242	29	43	studies	study	NOUN
ajfa-14242	29	44	,	,	PUNCT
ajfa-14242	29	45	evaluates	evaluate	VERB
ajfa-14242	29	46	contributions	contribution	NOUN
ajfa-14242	29	47	,	,	PUNCT
ajfa-14242	29	48	analyses	analyse	VERB
ajfa-14242	29	49	data	datum	NOUN
ajfa-14242	29	50	,	,	PUNCT
ajfa-14242	29	51	and	and	CCONJ
ajfa-14242	29	52	reports	report	VERB
ajfa-14242	29	53	the	the	DET
ajfa-14242	29	54	evidence	evidence	NOUN
ajfa-14242	29	55	in	in	ADP
ajfa-14242	29	56	a	a	DET
ajfa-14242	29	57	way	way	NOUN
ajfa-14242	29	58	that	that	PRON
ajfa-14242	29	59	allows	allow	VERB
ajfa-14242	29	60	reasonably	reasonably	ADV
ajfa-14242	29	61	clear	clear	ADJ
ajfa-14242	29	62	conclusions	conclusion	NOUN
ajfa-14242	29	63	to	to	PART
ajfa-14242	29	64	be	be	AUX
ajfa-14242	29	65	reached	reach	VERB
ajfa-14242	29	66	.	.	PUNCT
ajfa-14242	30	1	it	it	PRON
ajfa-14242	30	2	is	be	AUX
ajfa-14242	30	3	different	different	ADJ
ajfa-14242	30	4	from	from	ADP
ajfa-14242	30	5	the	the	DET
ajfa-14242	30	6	traditional	traditional	ADJ
ajfa-14242	30	7	narrative	narrative	NOUN
ajfa-14242	30	8	literature	literature	PROPN
ajfa-14242	30	9	review	review	PROPN
ajfa-14242	30	10	(	(	PUNCT
ajfa-14242	30	11	khan	khan	PROPN
ajfa-14242	30	12	et.al	et.al	PROPN
ajfa-14242	30	13	.	.	PROPN
ajfa-14242	30	14	,	,	PUNCT
ajfa-14242	30	15	2003	2003	NUM
ajfa-14242	30	16	)	)	PUNCT
ajfa-14242	30	17	,	,	PUNCT
ajfa-14242	30	18	the	the	DET
ajfa-14242	30	19	difference	difference	NOUN
ajfa-14242	30	20	stems	stem	VERB
ajfa-14242	30	21	from	from	ADP
ajfa-14242	30	22	the	the	DET
ajfa-14242	30	23	fact	fact	NOUN
ajfa-14242	30	24	that	that	SCONJ
ajfa-14242	30	25	a	a	DET
ajfa-14242	30	26	systematic	systematic	ADJ
ajfa-14242	30	27	review	review	NOUN
ajfa-14242	30	28	is	be	AUX
ajfa-14242	30	29	considered	consider	VERB
ajfa-14242	30	30	to	to	PART
ajfa-14242	30	31	be	be	AUX
ajfa-14242	30	32	a	a	DET
ajfa-14242	30	33	research	research	NOUN
ajfa-14242	30	34	project	project	NOUN
ajfa-14242	30	35	on	on	ADP
ajfa-14242	30	36	its	its	PRON
ajfa-14242	30	37	own	own	ADJ
ajfa-14242	30	38	that	that	PRON
ajfa-14242	30	39	pursues	pursue	VERB
ajfa-14242	30	40	to	to	PART
ajfa-14242	30	41	answer	answer	VERB
ajfa-14242	30	42	a	a	DET
ajfa-14242	30	43	specific	specific	ADJ
ajfa-14242	30	44	research	research	NOUN
ajfa-14242	30	45	question	question	NOUN
ajfa-14242	30	46	by	by	ADP
ajfa-14242	30	47	secondary	secondary	ADJ
ajfa-14242	30	48	analysis	analysis	NOUN
ajfa-14242	30	49	of	of	ADP
ajfa-14242	30	50	existing	exist	VERB
ajfa-14242	30	51	studies	study	NOUN
ajfa-14242	30	52	.	.	PUNCT
ajfa-14242	31	1	applying	apply	VERB
ajfa-14242	31	2	a	a	DET
ajfa-14242	31	3	systematic	systematic	ADJ
ajfa-14242	31	4	review	review	NOUN
ajfa-14242	31	5	is	be	AUX
ajfa-14242	31	6	expected	expect	VERB
ajfa-14242	31	7	to	to	PART
ajfa-14242	31	8	produce	produce	VERB
ajfa-14242	31	9	sound	sound	NOUN
ajfa-14242	31	10	and	and	CCONJ
ajfa-14242	31	11	robust	robust	ADJ
ajfa-14242	31	12	evidence	evidence	NOUN
ajfa-14242	31	13	that	that	PRON
ajfa-14242	31	14	can	can	AUX
ajfa-14242	31	15	be	be	AUX
ajfa-14242	31	16	applied	apply	VERB
ajfa-14242	31	17	to	to	ADP
ajfa-14242	31	18	different	different	ADJ
ajfa-14242	31	19	contexts	contexts	NOUN
ajfa-14242	31	20	.	.	PUNCT
ajfa-14242	32	1	additionally	additionally	ADV
ajfa-14242	32	2	,	,	PUNCT
ajfa-14242	32	3	it	it	PRON
ajfa-14242	32	4	can	can	AUX
ajfa-14242	32	5	contribute	contribute	VERB
ajfa-14242	32	6	to	to	ADP
ajfa-14242	32	7	identifying	identify	VERB
ajfa-14242	32	8	knowledge	knowledge	NOUN
ajfa-14242	32	9	gabs	gab	NOUN
ajfa-14242	32	10	or	or	CCONJ
ajfa-14242	32	11	findings	finding	NOUN
ajfa-14242	32	12	inconsistencies	inconsistency	NOUN
ajfa-14242	32	13	that	that	PRON
ajfa-14242	32	14	indicate	indicate	VERB
ajfa-14242	32	15	a	a	DET
ajfa-14242	32	16	need	need	NOUN
ajfa-14242	32	17	for	for	ADP
ajfa-14242	32	18	further	further	ADJ
ajfa-14242	32	19	future	future	ADJ
ajfa-14242	32	20	research	research	NOUN
ajfa-14242	32	21	(	(	PUNCT
ajfa-14242	32	22	denyer	denyer	PROPN
ajfa-14242	32	23	&	&	CCONJ
ajfa-14242	32	24	tranfield	tranfield	PROPN
ajfa-14242	32	25	,	,	PUNCT
ajfa-14242	32	26	2009	2009	NUM
ajfa-14242	32	27	)	)	PUNCT
ajfa-14242	32	28	the	the	DET
ajfa-14242	32	29	methodology	methodology	NOUN
ajfa-14242	32	30	of	of	ADP
ajfa-14242	32	31	a	a	DET
ajfa-14242	32	32	systematic	systematic	ADJ
ajfa-14242	32	33	review	review	NOUN
ajfa-14242	32	34	that	that	PRON
ajfa-14242	32	35	was	be	AUX
ajfa-14242	32	36	adopted	adopt	VERB
ajfa-14242	32	37	in	in	ADP
ajfa-14242	32	38	this	this	DET
ajfa-14242	32	39	study	study	NOUN
ajfa-14242	32	40	,	,	PUNCT
ajfa-14242	32	41	was	be	AUX
ajfa-14242	32	42	applied	apply	VERB
ajfa-14242	32	43	according	accord	VERB
ajfa-14242	32	44	to	to	ADP
ajfa-14242	32	45	the	the	DET
ajfa-14242	32	46	five	five	NUM
ajfa-14242	32	47	-	-	PUNCT
ajfa-14242	32	48	steps	step	NOUN
ajfa-14242	32	49	approach	approach	NOUN
ajfa-14242	32	50	that	that	PRON
ajfa-14242	32	51	was	be	AUX
ajfa-14242	32	52	introduced	introduce	VERB
ajfa-14242	32	53	by	by	ADP
ajfa-14242	32	54	denyer	denyer	PROPN
ajfa-14242	32	55	&	&	CCONJ
ajfa-14242	32	56	tranfield	tranfield	PROPN
ajfa-14242	32	57	(	(	PUNCT
ajfa-14242	32	58	2009	2009	NUM
ajfa-14242	32	59	)	)	PUNCT
ajfa-14242	32	60	,	,	PUNCT
ajfa-14242	32	61	the	the	DET
ajfa-14242	32	62	detailed	detailed	ADJ
ajfa-14242	32	63	description	description	NOUN
ajfa-14242	32	64	of	of	ADP
ajfa-14242	32	65	applying	apply	VERB
ajfa-14242	32	66	these	these	DET
ajfa-14242	32	67	steps	step	NOUN
ajfa-14242	32	68	is	be	AUX
ajfa-14242	32	69	explained	explain	VERB
ajfa-14242	32	70	below	below	ADV
ajfa-14242	32	71	:	:	PUNCT
ajfa-14242	32	72	2.1	2.1	NUM
ajfa-14242	32	73	identifying	identify	VERB
ajfa-14242	32	74	the	the	DET
ajfa-14242	32	75	research	research	NOUN
ajfa-14242	32	76	question	question	NOUN
ajfa-14242	32	77	the	the	DET
ajfa-14242	32	78	objective	objective	NOUN
ajfa-14242	32	79	of	of	ADP
ajfa-14242	32	80	the	the	DET
ajfa-14242	32	81	study	study	NOUN
ajfa-14242	32	82	was	be	AUX
ajfa-14242	32	83	specified	specify	VERB
ajfa-14242	32	84	in	in	ADP
ajfa-14242	32	85	the	the	DET
ajfa-14242	32	86	form	form	NOUN
ajfa-14242	32	87	of	of	ADP
ajfa-14242	32	88	a	a	DET
ajfa-14242	32	89	clear	clear	ADJ
ajfa-14242	32	90	,	,	PUNCT
ajfa-14242	32	91	unambiguous	unambiguous	ADJ
ajfa-14242	32	92	question	question	NOUN
ajfa-14242	32	93	before	before	ADP
ajfa-14242	32	94	beginning	begin	VERB
ajfa-14242	32	95	the	the	DET
ajfa-14242	32	96	review	review	NOUN
ajfa-14242	32	97	work	work	NOUN
ajfa-14242	32	98	.	.	PUNCT
ajfa-14242	33	1	i.e.	i.e.	X
ajfa-14242	33	2	what	what	PRON
ajfa-14242	33	3	are	be	AUX
ajfa-14242	33	4	the	the	DET
ajfa-14242	33	5	motivations	motivation	NOUN
ajfa-14242	33	6	of	of	ADP
ajfa-14242	33	7	managements	management	NOUN
ajfa-14242	33	8	to	to	PART
ajfa-14242	33	9	practice	practice	VERB
ajfa-14242	33	10	classification	classification	NOUN
ajfa-14242	33	11	shifting	shifting	NOUN
ajfa-14242	33	12	?	?	PUNCT
ajfa-14242	34	1	2.2	2.2	NUM
ajfa-14242	34	2	material	material	NOUN
ajfa-14242	34	3	collection	collection	NOUN
ajfa-14242	34	4	as	as	SCONJ
ajfa-14242	34	5	the	the	DET
ajfa-14242	34	6	search	search	NOUN
ajfa-14242	34	7	for	for	ADP
ajfa-14242	34	8	studies	study	NOUN
ajfa-14242	34	9	should	should	AUX
ajfa-14242	34	10	be	be	AUX
ajfa-14242	34	11	extensive	extensive	ADJ
ajfa-14242	34	12	,	,	PUNCT
ajfa-14242	34	13	a	a	DET
ajfa-14242	34	14	comprehensive	comprehensive	ADJ
ajfa-14242	34	15	database	database	NOUN
ajfa-14242	34	16	analysis	analysis	NOUN
ajfa-14242	34	17	was	be	AUX
ajfa-14242	34	18	performed	perform	VERB
ajfa-14242	34	19	.	.	PUNCT
ajfa-14242	35	1	for	for	ADP
ajfa-14242	35	2	this	this	DET
ajfa-14242	35	3	purpose	purpose	NOUN
ajfa-14242	35	4	,	,	PUNCT
ajfa-14242	35	5	five	five	NUM
ajfa-14242	35	6	major	major	ADJ
ajfa-14242	35	7	databases	database	NOUN
ajfa-14242	35	8	that	that	PRON
ajfa-14242	35	9	include	include	VERB
ajfa-14242	35	10	accounting	accounting	NOUN
ajfa-14242	35	11	-	-	PUNCT
ajfa-14242	35	12	related	relate	VERB
ajfa-14242	35	13	journals	journal	NOUN
ajfa-14242	35	14	were	be	AUX
ajfa-14242	35	15	identified	identify	VERB
ajfa-14242	35	16	:	:	PUNCT
ajfa-14242	35	17	ebsco	ebsco	PROPN
ajfa-14242	35	18	academic	academic	PROPN
ajfa-14242	35	19	search	search	NOUN
ajfa-14242	35	20	complete	complete	ADJ
ajfa-14242	35	21	database	database	NOUN
ajfa-14242	35	22	,	,	PUNCT
ajfa-14242	35	23	emerald	emerald	NOUN
ajfa-14242	35	24	e	e	PROPN
ajfa-14242	35	25	-	-	NOUN
ajfa-14242	35	26	journals	journal	NOUN
ajfa-14242	35	27	premier	premier	NOUN
ajfa-14242	35	28	collection	collection	NOUN
ajfa-14242	35	29	,	,	PUNCT
ajfa-14242	35	30	elsevier	elsevier	NOUN
ajfa-14242	35	31	databases	database	NOUN
ajfa-14242	35	32	,	,	PUNCT
ajfa-14242	35	33	jstor	jstor	PROPN
ajfa-14242	35	34	digital	digital	PROPN
ajfa-14242	35	35	library	library	NOUN
ajfa-14242	35	36	of	of	ADP
ajfa-14242	35	37	academic	academic	ADJ
ajfa-14242	35	38	journals	journal	NOUN
ajfa-14242	35	39	,	,	PUNCT
ajfa-14242	35	40	and	and	CCONJ
ajfa-14242	35	41	proquest	proquest	PROPN
ajfa-14242	35	42	dissertations	dissertation	NOUN
ajfa-14242	35	43	and	and	CCONJ
ajfa-14242	35	44	theses	thesis	NOUN
ajfa-14242	35	45	.	.	PROPN
ajfa-14242	36	1	2.3	2.3	NUM
ajfa-14242	36	2	selection	selection	NOUN
ajfa-14242	36	3	and	and	CCONJ
ajfa-14242	36	4	evaluation	evaluation	NOUN
ajfa-14242	36	5	the	the	DET
ajfa-14242	36	6	evaluation	evaluation	NOUN
ajfa-14242	36	7	of	of	ADP
ajfa-14242	36	8	the	the	DET
ajfa-14242	36	9	relevant	relevant	ADJ
ajfa-14242	36	10	studies	study	NOUN
ajfa-14242	36	11	followed	follow	VERB
ajfa-14242	36	12	a	a	DET
ajfa-14242	36	13	structural	structural	ADJ
ajfa-14242	36	14	categorizing	categorize	VERB
ajfa-14242	36	15	approach	approach	NOUN
ajfa-14242	36	16	which	which	DET
ajfa-14242	36	17	asian	asian	ADJ
ajfa-14242	36	18	journal	journal	NOUN
ajfa-14242	36	19	of	of	ADP
ajfa-14242	36	20	finance	finance	PROPN
ajfa-14242	36	21	&	&	CCONJ
ajfa-14242	36	22	accounting	accounting	PROPN
ajfa-14242	36	23	issn	issn	PROPN
ajfa-14242	36	24	1946	1946	NUM
ajfa-14242	36	25	-	-	PUNCT
ajfa-14242	36	26	052x	052x	PROPN
ajfa-14242	36	27	2019	2019	NUM
ajfa-14242	36	28	,	,	PUNCT
ajfa-14242	36	29	vol	vol	NOUN
ajfa-14242	36	30	.	.	PROPN
ajfa-14242	36	31	11	11	NUM
ajfa-14242	36	32	,	,	PUNCT
ajfa-14242	36	33	no	no	INTJ
ajfa-14242	36	34	.	.	NOUN
ajfa-14242	36	35	1	1	NUM
ajfa-14242	36	36	32	32	NUM
ajfa-14242	36	37	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-14242	36	38	allowed	allow	VERB
ajfa-14242	36	39	identification	identification	NOUN
ajfa-14242	36	40	of	of	ADP
ajfa-14242	36	41	relevant	relevant	ADJ
ajfa-14242	36	42	themes	theme	NOUN
ajfa-14242	36	43	and	and	CCONJ
ajfa-14242	36	44	interpretation	interpretation	NOUN
ajfa-14242	36	45	of	of	ADP
ajfa-14242	36	46	several	several	ADJ
ajfa-14242	36	47	findings	finding	NOUN
ajfa-14242	36	48	.	.	PUNCT
ajfa-14242	37	1	to	to	PART
ajfa-14242	37	2	perform	perform	VERB
ajfa-14242	37	3	a	a	DET
ajfa-14242	37	4	comprehensive	comprehensive	ADJ
ajfa-14242	37	5	gathering	gathering	NOUN
ajfa-14242	37	6	of	of	ADP
ajfa-14242	37	7	the	the	DET
ajfa-14242	37	8	most	most	ADV
ajfa-14242	37	9	relevant	relevant	ADJ
ajfa-14242	37	10	articles	article	NOUN
ajfa-14242	37	11	related	relate	VERB
ajfa-14242	37	12	to	to	ADP
ajfa-14242	37	13	classification	classification	NOUN
ajfa-14242	37	14	shifting	shifting	NOUN
ajfa-14242	37	15	,	,	PUNCT
ajfa-14242	37	16	all	all	DET
ajfa-14242	37	17	articles	article	NOUN
ajfa-14242	37	18	that	that	PRON
ajfa-14242	37	19	contained	contain	VERB
ajfa-14242	37	20	the	the	DET
ajfa-14242	37	21	term	term	NOUN
ajfa-14242	37	22	"	"	PUNCT
ajfa-14242	37	23	classification	classification	NOUN
ajfa-14242	37	24	shifting	shifting	NOUN
ajfa-14242	37	25	"	"	PUNCT
ajfa-14242	37	26	in	in	ADP
ajfa-14242	37	27	its	its	PRON
ajfa-14242	37	28	title	title	NOUN
ajfa-14242	37	29	or	or	CCONJ
ajfa-14242	37	30	keywords	keyword	NOUN
ajfa-14242	37	31	were	be	AUX
ajfa-14242	37	32	included	include	VERB
ajfa-14242	37	33	.	.	PUNCT
ajfa-14242	38	1	on	on	ADP
ajfa-14242	38	2	the	the	DET
ajfa-14242	38	3	other	other	ADJ
ajfa-14242	38	4	hand	hand	NOUN
ajfa-14242	38	5	,	,	PUNCT
ajfa-14242	38	6	book	book	NOUN
ajfa-14242	38	7	reviews	review	NOUN
ajfa-14242	38	8	,	,	PUNCT
ajfa-14242	38	9	editorial	editorial	ADJ
ajfa-14242	38	10	notes	note	NOUN
ajfa-14242	38	11	and	and	CCONJ
ajfa-14242	38	12	comments	comment	NOUN
ajfa-14242	38	13	were	be	AUX
ajfa-14242	38	14	excluded	exclude	VERB
ajfa-14242	38	15	,	,	PUNCT
ajfa-14242	38	16	as	as	ADV
ajfa-14242	38	17	well	well	ADV
ajfa-14242	38	18	as	as	ADP
ajfa-14242	38	19	duplicates	duplicate	NOUN
ajfa-14242	38	20	,	,	PUNCT
ajfa-14242	38	21	which	which	PRON
ajfa-14242	38	22	were	be	AUX
ajfa-14242	38	23	certain	certain	ADJ
ajfa-14242	38	24	to	to	PART
ajfa-14242	38	25	happen	happen	VERB
ajfa-14242	38	26	as	as	ADP
ajfa-14242	38	27	a	a	DET
ajfa-14242	38	28	result	result	NOUN
ajfa-14242	38	29	of	of	ADP
ajfa-14242	38	30	searching	search	VERB
ajfa-14242	38	31	multiple	multiple	ADJ
ajfa-14242	38	32	data	datum	NOUN
ajfa-14242	38	33	bases	basis	NOUN
ajfa-14242	38	34	.	.	PUNCT
ajfa-14242	39	1	this	this	DET
ajfa-14242	39	2	process	process	NOUN
ajfa-14242	39	3	resulted	result	VERB
ajfa-14242	39	4	in	in	ADP
ajfa-14242	39	5	the	the	DET
ajfa-14242	39	6	selection	selection	NOUN
ajfa-14242	39	7	of	of	ADP
ajfa-14242	39	8	all	all	DET
ajfa-14242	39	9	available	available	ADJ
ajfa-14242	39	10	articles	article	NOUN
ajfa-14242	39	11	related	relate	VERB
ajfa-14242	39	12	to	to	ADP
ajfa-14242	39	13	classification	classification	NOUN
ajfa-14242	39	14	shifting	shifting	NOUN
ajfa-14242	39	15	published	publish	VERB
ajfa-14242	39	16	up	up	ADP
ajfa-14242	39	17	to	to	ADP
ajfa-14242	39	18	the	the	DET
ajfa-14242	39	19	year	year	NOUN
ajfa-14242	39	20	2017	2017	NUM
ajfa-14242	39	21	,	,	PUNCT
ajfa-14242	39	22	which	which	PRON
ajfa-14242	39	23	totaled	total	VERB
ajfa-14242	39	24	47	47	NUM
ajfa-14242	39	25	articles	article	NOUN
ajfa-14242	39	26	.	.	PUNCT
ajfa-14242	40	1	2.4	2.4	NUM
ajfa-14242	40	2	descriptive	descriptive	ADJ
ajfa-14242	40	3	analysis	analysis	NOUN
ajfa-14242	40	4	and	and	CCONJ
ajfa-14242	40	5	synthesis	synthesis	VERB
ajfa-14242	40	6	this	this	DET
ajfa-14242	40	7	analysis	analysis	NOUN
ajfa-14242	40	8	aimed	aim	VERB
ajfa-14242	40	9	to	to	PART
ajfa-14242	40	10	arrange	arrange	VERB
ajfa-14242	40	11	the	the	DET
ajfa-14242	40	12	individual	individual	ADJ
ajfa-14242	40	13	results	result	NOUN
ajfa-14242	40	14	of	of	ADP
ajfa-14242	40	15	the	the	DET
ajfa-14242	40	16	selected	select	VERB
ajfa-14242	40	17	articles	article	NOUN
ajfa-14242	40	18	into	into	ADP
ajfa-14242	40	19	consistent	consistent	ADJ
ajfa-14242	40	20	parts	part	NOUN
ajfa-14242	40	21	by	by	ADP
ajfa-14242	40	22	describing	describe	VERB
ajfa-14242	40	23	how	how	SCONJ
ajfa-14242	40	24	each	each	DET
ajfa-14242	40	25	article	article	NOUN
ajfa-14242	40	26	complements	complement	VERB
ajfa-14242	40	27	the	the	DET
ajfa-14242	40	28	other	other	ADJ
ajfa-14242	40	29	in	in	ADP
ajfa-14242	40	30	terms	term	NOUN
ajfa-14242	40	31	of	of	ADP
ajfa-14242	40	32	identification	identification	NOUN
ajfa-14242	40	33	of	of	ADP
ajfa-14242	40	34	the	the	DET
ajfa-14242	40	35	underlying	underlie	VERB
ajfa-14242	40	36	motives	motive	NOUN
ajfa-14242	40	37	of	of	ADP
ajfa-14242	40	38	management	management	NOUN
ajfa-14242	40	39	to	to	PART
ajfa-14242	40	40	practice	practice	VERB
ajfa-14242	40	41	classification	classification	NOUN
ajfa-14242	40	42	shifting	shifting	NOUN
ajfa-14242	40	43	.	.	PUNCT
ajfa-14242	41	1	the	the	DET
ajfa-14242	41	2	descriptive	descriptive	ADJ
ajfa-14242	41	3	analysis	analysis	NOUN
ajfa-14242	41	4	and	and	CCONJ
ajfa-14242	41	5	synthesis	synthesis	NOUN
ajfa-14242	41	6	of	of	ADP
ajfa-14242	41	7	previous	previous	ADJ
ajfa-14242	41	8	studies	study	NOUN
ajfa-14242	41	9	are	be	AUX
ajfa-14242	41	10	discussed	discuss	VERB
ajfa-14242	41	11	in	in	ADP
ajfa-14242	41	12	detail	detail	NOUN
ajfa-14242	41	13	in	in	ADP
ajfa-14242	41	14	the	the	DET
ajfa-14242	41	15	next	next	ADJ
ajfa-14242	41	16	section	section	NOUN
ajfa-14242	41	17	;	;	PUNCT
ajfa-14242	41	18	they	they	PRON
ajfa-14242	41	19	resulted	result	VERB
ajfa-14242	41	20	in	in	ADP
ajfa-14242	41	21	the	the	DET
ajfa-14242	41	22	identification	identification	NOUN
ajfa-14242	41	23	of	of	ADP
ajfa-14242	41	24	the	the	DET
ajfa-14242	41	25	motivations	motivation	NOUN
ajfa-14242	41	26	for	for	ADP
ajfa-14242	41	27	classification	classification	NOUN
ajfa-14242	41	28	shifting	shifting	NOUN
ajfa-14242	41	29	.	.	PUNCT
ajfa-14242	42	1	several	several	ADJ
ajfa-14242	42	2	previous	previous	ADJ
ajfa-14242	42	3	studies	study	NOUN
ajfa-14242	42	4	have	have	AUX
ajfa-14242	42	5	attempted	attempt	VERB
ajfa-14242	42	6	to	to	PART
ajfa-14242	42	7	explain	explain	VERB
ajfa-14242	42	8	the	the	DET
ajfa-14242	42	9	association	association	NOUN
ajfa-14242	42	10	between	between	ADP
ajfa-14242	42	11	classification	classification	NOUN
ajfa-14242	42	12	shifting	shift	VERB
ajfa-14242	42	13	and	and	CCONJ
ajfa-14242	42	14	other	other	ADJ
ajfa-14242	42	15	research	research	NOUN
ajfa-14242	42	16	variables	variable	NOUN
ajfa-14242	42	17	(	(	PUNCT
ajfa-14242	42	18	for	for	ADP
ajfa-14242	42	19	example	example	NOUN
ajfa-14242	42	20	,	,	PUNCT
ajfa-14242	42	21	abernathy	abernathy	PROPN
ajfa-14242	42	22	et.al	et.al	PROPN
ajfa-14242	42	23	.	.	PUNCT
ajfa-14242	42	24	2014	2014	NUM
ajfa-14242	42	25	;	;	PUNCT
ajfa-14242	42	26	chae	chae	PROPN
ajfa-14242	42	27	&	&	CCONJ
ajfa-14242	42	28	nakano	nakano	PROPN
ajfa-14242	42	29	,	,	PUNCT
ajfa-14242	42	30	2015	2015	NUM
ajfa-14242	42	31	;	;	PUNCT
ajfa-14242	42	32	desai	desai	PROPN
ajfa-14242	42	33	&	&	CCONJ
ajfa-14242	42	34	nagar	nagar	PROPN
ajfa-14242	42	35	,	,	PUNCT
ajfa-14242	42	36	2016	2016	NUM
ajfa-14242	42	37	)	)	PUNCT
ajfa-14242	42	38	.	.	PUNCT
ajfa-14242	43	1	overall	overall	ADV
ajfa-14242	43	2	,	,	PUNCT
ajfa-14242	43	3	these	these	DET
ajfa-14242	43	4	studies	study	NOUN
ajfa-14242	43	5	provide	provide	VERB
ajfa-14242	43	6	important	important	ADJ
ajfa-14242	43	7	insights	insight	NOUN
ajfa-14242	43	8	into	into	ADP
ajfa-14242	43	9	the	the	DET
ajfa-14242	43	10	reasons	reason	NOUN
ajfa-14242	43	11	that	that	PRON
ajfa-14242	43	12	encourage	encourage	VERB
ajfa-14242	43	13	management	management	NOUN
ajfa-14242	43	14	to	to	PART
ajfa-14242	43	15	practice	practice	VERB
ajfa-14242	43	16	classification	classification	NOUN
ajfa-14242	43	17	shifting	shifting	NOUN
ajfa-14242	43	18	.	.	PUNCT
ajfa-14242	44	1	depending	depend	VERB
ajfa-14242	44	2	on	on	ADP
ajfa-14242	44	3	the	the	DET
ajfa-14242	44	4	results	result	NOUN
ajfa-14242	44	5	of	of	ADP
ajfa-14242	44	6	those	those	DET
ajfa-14242	44	7	studies	study	NOUN
ajfa-14242	44	8	,	,	PUNCT
ajfa-14242	44	9	motivations	motivation	NOUN
ajfa-14242	44	10	for	for	ADP
ajfa-14242	44	11	classification	classification	NOUN
ajfa-14242	44	12	shifting	shift	VERB
ajfa-14242	44	13	can	can	AUX
ajfa-14242	44	14	be	be	AUX
ajfa-14242	44	15	summarized	summarize	VERB
ajfa-14242	44	16	and	and	CCONJ
ajfa-14242	44	17	classified	classify	VERB
ajfa-14242	44	18	into	into	ADP
ajfa-14242	44	19	the	the	DET
ajfa-14242	44	20	following	following	NOUN
ajfa-14242	44	21	:	:	PUNCT
ajfa-14242	44	22	2.4.1	2.4.1	NUM
ajfa-14242	44	23	weak	weak	ADJ
ajfa-14242	44	24	corporate	corporate	ADJ
ajfa-14242	44	25	governance	governance	NOUN
ajfa-14242	44	26	strong	strong	ADJ
ajfa-14242	44	27	boards	board	NOUN
ajfa-14242	44	28	of	of	ADP
ajfa-14242	44	29	directors	director	NOUN
ajfa-14242	44	30	and	and	CCONJ
ajfa-14242	44	31	audit	audit	NOUN
ajfa-14242	44	32	committees	committee	NOUN
ajfa-14242	44	33	play	play	VERB
ajfa-14242	44	34	an	an	DET
ajfa-14242	44	35	important	important	ADJ
ajfa-14242	44	36	role	role	NOUN
ajfa-14242	44	37	in	in	ADP
ajfa-14242	44	38	protecting	protect	VERB
ajfa-14242	44	39	shareholders	shareholder	NOUN
ajfa-14242	44	40	'	'	PART
ajfa-14242	44	41	interests	interest	NOUN
ajfa-14242	44	42	and	and	CCONJ
ajfa-14242	44	43	providing	provide	VERB
ajfa-14242	44	44	them	they	PRON
ajfa-14242	44	45	with	with	ADP
ajfa-14242	44	46	credible	credible	ADJ
ajfa-14242	44	47	financial	financial	ADJ
ajfa-14242	44	48	statements	statement	NOUN
ajfa-14242	44	49	free	free	ADJ
ajfa-14242	44	50	from	from	ADP
ajfa-14242	44	51	manipulation	manipulation	NOUN
ajfa-14242	44	52	(	(	PUNCT
ajfa-14242	44	53	zalata	zalata	PROPN
ajfa-14242	44	54	&	&	CCONJ
ajfa-14242	44	55	roberts	roberts	PROPN
ajfa-14242	44	56	,	,	PUNCT
ajfa-14242	44	57	2016	2016	NUM
ajfa-14242	44	58	)	)	PUNCT
ajfa-14242	44	59	.	.	PUNCT
ajfa-14242	45	1	this	this	DET
ajfa-14242	45	2	role	role	NOUN
ajfa-14242	45	3	can	can	AUX
ajfa-14242	45	4	be	be	AUX
ajfa-14242	45	5	either	either	CCONJ
ajfa-14242	45	6	direct	direct	ADJ
ajfa-14242	45	7	,	,	PUNCT
ajfa-14242	45	8	by	by	ADP
ajfa-14242	45	9	analyzing	analyze	VERB
ajfa-14242	45	10	or	or	CCONJ
ajfa-14242	45	11	discussing	discuss	VERB
ajfa-14242	45	12	the	the	DET
ajfa-14242	45	13	financial	financial	ADJ
ajfa-14242	45	14	statements	statement	NOUN
ajfa-14242	45	15	with	with	ADP
ajfa-14242	45	16	management	management	NOUN
ajfa-14242	45	17	,	,	PUNCT
ajfa-14242	45	18	or	or	CCONJ
ajfa-14242	45	19	indirect	indirect	ADJ
ajfa-14242	45	20	because	because	SCONJ
ajfa-14242	45	21	ceos	ceo	NOUN
ajfa-14242	45	22	who	who	PRON
ajfa-14242	45	23	anticipate	anticipate	VERB
ajfa-14242	45	24	boards	board	NOUN
ajfa-14242	45	25	'	'	PART
ajfa-14242	45	26	oversight	oversight	NOUN
ajfa-14242	45	27	will	will	AUX
ajfa-14242	45	28	have	have	VERB
ajfa-14242	45	29	their	their	PRON
ajfa-14242	45	30	manipulation	manipulation	NOUN
ajfa-14242	45	31	incentives	incentive	NOUN
ajfa-14242	45	32	reduced	reduce	VERB
ajfa-14242	45	33	(	(	PUNCT
ajfa-14242	45	34	laux	laux	PROPN
ajfa-14242	45	35	&	&	CCONJ
ajfa-14242	45	36	laux	laux	PROPN
ajfa-14242	45	37	,	,	PUNCT
ajfa-14242	45	38	2009	2009	NUM
ajfa-14242	45	39	)	)	PUNCT
ajfa-14242	45	40	.	.	PUNCT
ajfa-14242	46	1	there	there	PRON
ajfa-14242	46	2	is	be	VERB
ajfa-14242	46	3	an	an	DET
ajfa-14242	46	4	unambiguous	unambiguous	ADJ
ajfa-14242	46	5	relationship	relationship	NOUN
ajfa-14242	46	6	between	between	ADP
ajfa-14242	46	7	classification	classification	NOUN
ajfa-14242	46	8	shifting	shift	VERB
ajfa-14242	46	9	and	and	CCONJ
ajfa-14242	46	10	weak	weak	ADJ
ajfa-14242	46	11	corporate	corporate	ADJ
ajfa-14242	46	12	governance.(narayanaswamy	governance.(narayanaswamy	NOUN
ajfa-14242	46	13	et.al	et.al	PROPN
ajfa-14242	46	14	.	.	PUNCT
ajfa-14242	46	15	,2012	,2012	PUNCT
ajfa-14242	46	16	)	)	PUNCT
ajfa-14242	47	1	found	find	VERB
ajfa-14242	47	2	that	that	SCONJ
ajfa-14242	47	3	weak	weak	ADJ
ajfa-14242	47	4	corporate	corporate	ADJ
ajfa-14242	47	5	governance	governance	NOUN
ajfa-14242	47	6	and	and	CCONJ
ajfa-14242	47	7	investor	investor	NOUN
ajfa-14242	47	8	protection	protection	NOUN
ajfa-14242	47	9	in	in	ADP
ajfa-14242	47	10	any	any	DET
ajfa-14242	47	11	country	country	NOUN
ajfa-14242	47	12	may	may	AUX
ajfa-14242	47	13	encourage	encourage	VERB
ajfa-14242	47	14	managers	manager	NOUN
ajfa-14242	47	15	to	to	PART
ajfa-14242	47	16	practice	practice	VERB
ajfa-14242	47	17	classification	classification	NOUN
ajfa-14242	47	18	shifting	shift	VERB
ajfa-14242	47	19	especially	especially	ADV
ajfa-14242	47	20	because	because	SCONJ
ajfa-14242	47	21	of	of	ADP
ajfa-14242	47	22	the	the	DET
ajfa-14242	47	23	fact	fact	NOUN
ajfa-14242	47	24	that	that	SCONJ
ajfa-14242	47	25	it	it	PRON
ajfa-14242	47	26	is	be	AUX
ajfa-14242	47	27	less	less	ADV
ajfa-14242	47	28	costly	costly	ADJ
ajfa-14242	47	29	and	and	CCONJ
ajfa-14242	47	30	tough	tough	ADJ
ajfa-14242	47	31	to	to	PART
ajfa-14242	47	32	be	be	AUX
ajfa-14242	47	33	detected	detect	VERB
ajfa-14242	47	34	(	(	PUNCT
ajfa-14242	47	35	mcvay,2006	mcvay,2006	NOUN
ajfa-14242	47	36	)	)	PUNCT
ajfa-14242	47	37	.	.	PUNCT
ajfa-14242	48	1	evidence	evidence	NOUN
ajfa-14242	48	2	that	that	SCONJ
ajfa-14242	48	3	earnings	earning	NOUN
ajfa-14242	48	4	management	management	NOUN
ajfa-14242	48	5	;	;	PUNCT
ajfa-14242	48	6	in	in	ADP
ajfa-14242	48	7	particular	particular	ADJ
ajfa-14242	48	8	classification	classification	NOUN
ajfa-14242	48	9	shifting	shift	VERB
ajfa-14242	48	10	is	be	AUX
ajfa-14242	48	11	more	more	ADV
ajfa-14242	48	12	prevalent	prevalent	ADJ
ajfa-14242	48	13	in	in	ADP
ajfa-14242	48	14	countries	country	NOUN
ajfa-14242	48	15	with	with	ADP
ajfa-14242	48	16	weak	weak	ADJ
ajfa-14242	48	17	corporate	corporate	ADJ
ajfa-14242	48	18	governance	governance	NOUN
ajfa-14242	48	19	was	be	AUX
ajfa-14242	48	20	introduced	introduce	VERB
ajfa-14242	48	21	by	by	ADP
ajfa-14242	48	22	numerous	numerous	ADJ
ajfa-14242	48	23	studies	study	NOUN
ajfa-14242	48	24	(	(	PUNCT
ajfa-14242	48	25	for	for	ADP
ajfa-14242	48	26	example	example	NOUN
ajfa-14242	48	27	,	,	PUNCT
ajfa-14242	48	28	leuz	leuz	PROPN
ajfa-14242	48	29	et.al	et.al	PROPN
ajfa-14242	48	30	.	.	PROPN
ajfa-14242	48	31	,	,	PUNCT
ajfa-14242	48	32	2003	2003	NUM
ajfa-14242	48	33	;	;	PUNCT
ajfa-14242	48	34	haw	haw	NOUN
ajfa-14242	49	1	et.al	et.al	PROPN
ajfa-14242	49	2	.	.	PUNCT
ajfa-14242	49	3	,2011	,2011	PUNCT
ajfa-14242	49	4	;	;	PUNCT
ajfa-14242	49	5	behn	behn	PROPN
ajfa-14242	49	6	et.al	et.al	PROPN
ajfa-14242	49	7	.	.	PUNCT
ajfa-14242	49	8	,2013	,2013	PUNCT
ajfa-14242	49	9	)	)	PUNCT
ajfa-14242	49	10	zalata	zalata	PROPN
ajfa-14242	49	11	&	&	CCONJ
ajfa-14242	49	12	roberts	roberts	PROPN
ajfa-14242	49	13	(	(	PUNCT
ajfa-14242	49	14	2016	2016	NUM
ajfa-14242	49	15	)	)	PUNCT
ajfa-14242	49	16	found	find	VERB
ajfa-14242	49	17	that	that	SCONJ
ajfa-14242	49	18	classification	classification	NOUN
ajfa-14242	49	19	shifting	shift	VERB
ajfa-14242	49	20	is	be	AUX
ajfa-14242	49	21	less	less	ADV
ajfa-14242	49	22	prevalent	prevalent	ADJ
ajfa-14242	49	23	in	in	ADP
ajfa-14242	49	24	firms	firm	NOUN
ajfa-14242	49	25	whose	whose	DET
ajfa-14242	49	26	boards	board	NOUN
ajfa-14242	49	27	comprise	comprise	VERB
ajfa-14242	49	28	of	of	ADP
ajfa-14242	49	29	more	more	ADV
ajfa-14242	49	30	independent	independent	ADJ
ajfa-14242	49	31	directors	director	NOUN
ajfa-14242	49	32	or	or	CCONJ
ajfa-14242	49	33	more	more	ADJ
ajfa-14242	49	34	directors	director	NOUN
ajfa-14242	49	35	with	with	ADP
ajfa-14242	49	36	long	long	ADJ
ajfa-14242	49	37	tenure	tenure	NOUN
ajfa-14242	49	38	.	.	PUNCT
ajfa-14242	50	1	moreover	moreover	ADV
ajfa-14242	50	2	,	,	PUNCT
ajfa-14242	50	3	it	it	PRON
ajfa-14242	50	4	is	be	AUX
ajfa-14242	50	5	less	less	ADV
ajfa-14242	50	6	prevalent	prevalent	ADJ
ajfa-14242	50	7	when	when	SCONJ
ajfa-14242	50	8	audit	audit	NOUN
ajfa-14242	50	9	committees	committee	NOUN
ajfa-14242	50	10	are	be	AUX
ajfa-14242	50	11	characterized	characterize	VERB
ajfa-14242	50	12	by	by	ADP
ajfa-14242	50	13	more	more	ADJ
ajfa-14242	50	14	meetings	meeting	NOUN
ajfa-14242	50	15	,	,	PUNCT
ajfa-14242	50	16	more	more	ADJ
ajfa-14242	50	17	members	member	NOUN
ajfa-14242	50	18	with	with	ADP
ajfa-14242	50	19	financial	financial	ADJ
ajfa-14242	50	20	expertise	expertise	NOUN
ajfa-14242	50	21	,	,	PUNCT
ajfa-14242	50	22	or	or	CCONJ
ajfa-14242	50	23	more	more	ADJ
ajfa-14242	50	24	members	member	NOUN
ajfa-14242	50	25	with	with	ADP
ajfa-14242	50	26	long	long	ADJ
ajfa-14242	50	27	tenure	tenure	NOUN
ajfa-14242	50	28	.	.	PUNCT
ajfa-14242	51	1	collectively	collectively	ADV
ajfa-14242	51	2	,	,	PUNCT
ajfa-14242	51	3	these	these	DET
ajfa-14242	51	4	studies	study	NOUN
ajfa-14242	51	5	outline	outline	VERB
ajfa-14242	51	6	the	the	DET
ajfa-14242	51	7	significant	significant	ADJ
ajfa-14242	51	8	role	role	NOUN
ajfa-14242	51	9	of	of	ADP
ajfa-14242	51	10	strong	strong	ADJ
ajfa-14242	51	11	boards	board	NOUN
ajfa-14242	51	12	and	and	CCONJ
ajfa-14242	51	13	audit	audit	NOUN
ajfa-14242	51	14	committees	committee	NOUN
ajfa-14242	51	15	in	in	ADP
ajfa-14242	51	16	mitigating	mitigate	VERB
ajfa-14242	51	17	manipulation	manipulation	NOUN
ajfa-14242	51	18	method	method	NOUN
ajfa-14242	51	19	of	of	ADP
ajfa-14242	51	20	classification	classification	NOUN
ajfa-14242	51	21	shifting	shift	VERB
ajfa-14242	51	22	with	with	ADP
ajfa-14242	51	23	the	the	DET
ajfa-14242	51	24	purpose	purpose	NOUN
ajfa-14242	51	25	of	of	ADP
ajfa-14242	51	26	inflating	inflate	VERB
ajfa-14242	51	27	core	core	ADJ
ajfa-14242	51	28	earnings	earning	NOUN
ajfa-14242	51	29	.	.	PUNCT
ajfa-14242	52	1	asian	asian	ADJ
ajfa-14242	52	2	journal	journal	PROPN
ajfa-14242	52	3	of	of	ADP
ajfa-14242	52	4	finance	finance	PROPN
ajfa-14242	52	5	&	&	CCONJ
ajfa-14242	52	6	accounting	accounting	PROPN
ajfa-14242	52	7	issn	issn	PROPN
ajfa-14242	52	8	1946	1946	NUM
ajfa-14242	52	9	-	-	PUNCT
ajfa-14242	52	10	052x	052x	PROPN
ajfa-14242	52	11	2019	2019	NUM
ajfa-14242	52	12	,	,	PUNCT
ajfa-14242	52	13	vol	vol	NOUN
ajfa-14242	52	14	.	.	PROPN
ajfa-14242	52	15	11	11	NUM
ajfa-14242	52	16	,	,	PUNCT
ajfa-14242	52	17	no	no	INTJ
ajfa-14242	52	18	.	.	NOUN
ajfa-14242	52	19	1	1	NUM
ajfa-14242	52	20	33	33	NUM
ajfa-14242	52	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	52	22	2.4.2	2.4.2	NUM
ajfa-14242	52	23	ownership	ownership	NOUN
ajfa-14242	52	24	structure	structure	NOUN
ajfa-14242	52	25	previous	previous	ADJ
ajfa-14242	52	26	studies	study	NOUN
ajfa-14242	52	27	have	have	AUX
ajfa-14242	52	28	reported	report	VERB
ajfa-14242	52	29	that	that	SCONJ
ajfa-14242	52	30	the	the	DET
ajfa-14242	52	31	components	component	NOUN
ajfa-14242	52	32	of	of	ADP
ajfa-14242	52	33	the	the	DET
ajfa-14242	52	34	ownership	ownership	NOUN
ajfa-14242	52	35	structure	structure	NOUN
ajfa-14242	52	36	have	have	VERB
ajfa-14242	52	37	an	an	DET
ajfa-14242	52	38	impact	impact	NOUN
ajfa-14242	52	39	on	on	ADP
ajfa-14242	52	40	the	the	DET
ajfa-14242	52	41	tendency	tendency	NOUN
ajfa-14242	52	42	of	of	ADP
ajfa-14242	52	43	firm	firm	NOUN
ajfa-14242	52	44	's	's	PART
ajfa-14242	52	45	management	management	NOUN
ajfa-14242	52	46	to	to	PART
ajfa-14242	52	47	practice	practice	VERB
ajfa-14242	52	48	earnings	earning	NOUN
ajfa-14242	52	49	management	management	NOUN
ajfa-14242	52	50	techniques	technique	NOUN
ajfa-14242	52	51	.	.	PUNCT
ajfa-14242	53	1	according	accord	VERB
ajfa-14242	53	2	to	to	ADP
ajfa-14242	53	3	the	the	DET
ajfa-14242	53	4	agency	agency	NOUN
ajfa-14242	53	5	theory	theory	NOUN
ajfa-14242	53	6	,	,	PUNCT
ajfa-14242	53	7	the	the	DET
ajfa-14242	53	8	separation	separation	NOUN
ajfa-14242	53	9	of	of	ADP
ajfa-14242	53	10	ownership	ownership	NOUN
ajfa-14242	53	11	and	and	CCONJ
ajfa-14242	53	12	control	control	NOUN
ajfa-14242	53	13	encourages	encourage	VERB
ajfa-14242	53	14	managers	manager	NOUN
ajfa-14242	53	15	to	to	PART
ajfa-14242	53	16	select	select	VERB
ajfa-14242	53	17	and	and	CCONJ
ajfa-14242	53	18	apply	apply	VERB
ajfa-14242	53	19	accounting	accounting	NOUN
ajfa-14242	53	20	techniques	technique	NOUN
ajfa-14242	53	21	that	that	PRON
ajfa-14242	53	22	can	can	AUX
ajfa-14242	53	23	increase	increase	VERB
ajfa-14242	53	24	their	their	PRON
ajfa-14242	53	25	own	own	ADJ
ajfa-14242	53	26	wealth	wealth	NOUN
ajfa-14242	53	27	(	(	PUNCT
ajfa-14242	53	28	ali	ali	PROPN
ajfa-14242	53	29	et.al	et.al	PROPN
ajfa-14242	53	30	,	,	PUNCT
ajfa-14242	53	31	2010	2010	NUM
ajfa-14242	53	32	)	)	PUNCT
ajfa-14242	53	33	.	.	PUNCT
ajfa-14242	54	1	(	(	PUNCT
ajfa-14242	54	2	fan	fan	PROPN
ajfa-14242	54	3	&	&	CCONJ
ajfa-14242	54	4	wong	wong	PROPN
ajfa-14242	54	5	,	,	PUNCT
ajfa-14242	54	6	2002	2002	NUM
ajfa-14242	54	7	;	;	PUNCT
ajfa-14242	54	8	ding	ding	PROPN
ajfa-14242	54	9	&	&	CCONJ
ajfa-14242	54	10	zhang	zhang	PROPN
ajfa-14242	54	11	,	,	PUNCT
ajfa-14242	54	12	2007	2007	NUM
ajfa-14242	54	13	;	;	PUNCT
ajfa-14242	54	14	haw	haw	NOUN
ajfa-14242	54	15	et.al	et.al	PROPN
ajfa-14242	54	16	.	.	PROPN
ajfa-14242	54	17	,	,	PUNCT
ajfa-14242	54	18	2011	2011	NUM
ajfa-14242	54	19	)	)	PUNCT
ajfa-14242	54	20	found	find	VERB
ajfa-14242	54	21	that	that	SCONJ
ajfa-14242	54	22	earnings	earning	NOUN
ajfa-14242	54	23	management	management	NOUN
ajfa-14242	54	24	practices	practice	NOUN
ajfa-14242	54	25	are	be	AUX
ajfa-14242	54	26	influenced	influence	VERB
ajfa-14242	54	27	by	by	ADP
ajfa-14242	54	28	ownership	ownership	NOUN
ajfa-14242	54	29	concentration	concentration	NOUN
ajfa-14242	54	30	because	because	SCONJ
ajfa-14242	54	31	large	large	ADJ
ajfa-14242	54	32	shareholders	shareholder	NOUN
ajfa-14242	54	33	tend	tend	VERB
ajfa-14242	54	34	to	to	PART
ajfa-14242	54	35	maximize	maximize	VERB
ajfa-14242	54	36	accounting	accounting	NOUN
ajfa-14242	54	37	earnings	earning	NOUN
ajfa-14242	54	38	in	in	ADP
ajfa-14242	54	39	order	order	NOUN
ajfa-14242	54	40	to	to	PART
ajfa-14242	54	41	gain	gain	VERB
ajfa-14242	54	42	benefits	benefit	NOUN
ajfa-14242	54	43	in	in	ADP
ajfa-14242	54	44	the	the	DET
ajfa-14242	54	45	future	future	NOUN
ajfa-14242	54	46	.	.	PUNCT
ajfa-14242	55	1	moreover	moreover	ADV
ajfa-14242	55	2	,	,	PUNCT
ajfa-14242	55	3	concentrated	concentrated	ADJ
ajfa-14242	55	4	ownership	ownership	NOUN
ajfa-14242	55	5	creates	create	VERB
ajfa-14242	55	6	agency	agency	NOUN
ajfa-14242	55	7	conflicts	conflict	NOUN
ajfa-14242	55	8	between	between	ADP
ajfa-14242	55	9	controlling	control	VERB
ajfa-14242	55	10	owners	owner	NOUN
ajfa-14242	55	11	and	and	CCONJ
ajfa-14242	55	12	other	other	ADJ
ajfa-14242	55	13	investors	investor	NOUN
ajfa-14242	55	14	.	.	PUNCT
ajfa-14242	56	1	controlling	control	VERB
ajfa-14242	56	2	owners	owner	NOUN
ajfa-14242	56	3	are	be	AUX
ajfa-14242	56	4	perceived	perceive	VERB
ajfa-14242	56	5	to	to	PART
ajfa-14242	56	6	report	report	VERB
ajfa-14242	56	7	accounting	accounting	NOUN
ajfa-14242	56	8	information	information	NOUN
ajfa-14242	56	9	for	for	ADP
ajfa-14242	56	10	self	self	NOUN
ajfa-14242	56	11	-	-	PUNCT
ajfa-14242	56	12	interest	interest	NOUN
ajfa-14242	56	13	purposes	purpose	NOUN
ajfa-14242	56	14	,	,	PUNCT
ajfa-14242	56	15	causing	cause	VERB
ajfa-14242	56	16	the	the	DET
ajfa-14242	56	17	reported	report	VERB
ajfa-14242	56	18	earnings	earning	NOUN
ajfa-14242	56	19	to	to	PART
ajfa-14242	56	20	lose	lose	VERB
ajfa-14242	56	21	credibility	credibility	NOUN
ajfa-14242	56	22	to	to	ADP
ajfa-14242	56	23	outside	outside	ADJ
ajfa-14242	56	24	investors	investor	NOUN
ajfa-14242	56	25	.	.	PUNCT
ajfa-14242	57	1	as	as	ADP
ajfa-14242	57	2	for	for	ADP
ajfa-14242	57	3	private	private	ADJ
ajfa-14242	57	4	versus	versus	ADP
ajfa-14242	57	5	state	state	NOUN
ajfa-14242	57	6	ownership	ownership	NOUN
ajfa-14242	57	7	,	,	PUNCT
ajfa-14242	57	8	(	(	PUNCT
ajfa-14242	57	9	fan	fan	PROPN
ajfa-14242	57	10	&	&	CCONJ
ajfa-14242	57	11	wong	wong	PROPN
ajfa-14242	57	12	,	,	PUNCT
ajfa-14242	57	13	2002	2002	NUM
ajfa-14242	57	14	)	)	PUNCT
ajfa-14242	57	15	found	find	VERB
ajfa-14242	57	16	that	that	SCONJ
ajfa-14242	57	17	privately	privately	ADV
ajfa-14242	57	18	owned	own	VERB
ajfa-14242	57	19	firms	firm	NOUN
ajfa-14242	57	20	prefer	prefer	VERB
ajfa-14242	57	21	earnings	earning	NOUN
ajfa-14242	57	22	boosting	boost	VERB
ajfa-14242	57	23	methods	method	NOUN
ajfa-14242	57	24	more	more	ADJ
ajfa-14242	57	25	than	than	ADP
ajfa-14242	57	26	their	their	PRON
ajfa-14242	57	27	state	state	NOUN
ajfa-14242	57	28	-	-	PUNCT
ajfa-14242	57	29	owned	own	VERB
ajfa-14242	57	30	counterparts	counterpart	NOUN
ajfa-14242	57	31	because	because	SCONJ
ajfa-14242	57	32	of	of	ADP
ajfa-14242	57	33	the	the	DET
ajfa-14242	57	34	pressure	pressure	NOUN
ajfa-14242	57	35	to	to	PART
ajfa-14242	57	36	report	report	VERB
ajfa-14242	57	37	a	a	DET
ajfa-14242	57	38	better	well	ADJ
ajfa-14242	57	39	-	-	PUNCT
ajfa-14242	57	40	than	than	ADP
ajfa-14242	57	41	-	-	PUNCT
ajfa-14242	57	42	real	real	ADJ
ajfa-14242	57	43	financial	financial	ADJ
ajfa-14242	57	44	performance	performance	NOUN
ajfa-14242	57	45	to	to	PART
ajfa-14242	57	46	reassure	reassure	VERB
ajfa-14242	57	47	the	the	DET
ajfa-14242	57	48	market	market	NOUN
ajfa-14242	57	49	.	.	PUNCT
ajfa-14242	58	1	in	in	ADP
ajfa-14242	58	2	the	the	DET
ajfa-14242	58	3	same	same	ADJ
ajfa-14242	58	4	context	context	NOUN
ajfa-14242	58	5	,	,	PUNCT
ajfa-14242	58	6	(	(	PUNCT
ajfa-14242	58	7	siregar	siregar	NOUN
ajfa-14242	58	8	&	&	CCONJ
ajfa-14242	58	9	utama2008	utama2008	PROPN
ajfa-14242	58	10	;	;	PUNCT
ajfa-14242	58	11	noh	noh	PROPN
ajfa-14242	58	12	,	,	PUNCT
ajfa-14242	58	13	et.al	et.al	PROPN
ajfa-14242	58	14	,	,	PUNCT
ajfa-14242	58	15	2014	2014	NUM
ajfa-14242	58	16	)	)	PUNCT
ajfa-14242	58	17	suggested	suggest	VERB
ajfa-14242	58	18	that	that	SCONJ
ajfa-14242	58	19	classification	classification	NOUN
ajfa-14242	58	20	shifting	shift	VERB
ajfa-14242	58	21	is	be	AUX
ajfa-14242	58	22	more	more	ADV
ajfa-14242	58	23	likely	likely	ADJ
ajfa-14242	58	24	in	in	ADP
ajfa-14242	58	25	family	family	NOUN
ajfa-14242	58	26	businesses	business	NOUN
ajfa-14242	58	27	or	or	CCONJ
ajfa-14242	58	28	firms	firm	NOUN
ajfa-14242	58	29	belonging	belong	VERB
ajfa-14242	58	30	to	to	ADP
ajfa-14242	58	31	business	business	NOUN
ajfa-14242	58	32	groups	group	NOUN
ajfa-14242	58	33	.	.	PUNCT
ajfa-14242	59	1	if	if	SCONJ
ajfa-14242	59	2	family	family	NOUN
ajfa-14242	59	3	firms	firm	NOUN
ajfa-14242	59	4	and	and	CCONJ
ajfa-14242	59	5	business	business	NOUN
ajfa-14242	59	6	groups	group	NOUN
ajfa-14242	59	7	dominate	dominate	VERB
ajfa-14242	59	8	a	a	DET
ajfa-14242	59	9	country	country	NOUN
ajfa-14242	59	10	's	's	PART
ajfa-14242	59	11	business	business	NOUN
ajfa-14242	59	12	landscape	landscape	NOUN
ajfa-14242	59	13	,	,	PUNCT
ajfa-14242	59	14	and	and	CCONJ
ajfa-14242	59	15	company	company	NOUN
ajfa-14242	59	16	founders	founder	NOUN
ajfa-14242	59	17	or	or	CCONJ
ajfa-14242	59	18	promoters	promoter	NOUN
ajfa-14242	59	19	hold	hold	VERB
ajfa-14242	59	20	a	a	DET
ajfa-14242	59	21	lot	lot	NOUN
ajfa-14242	59	22	of	of	ADP
ajfa-14242	59	23	the	the	DET
ajfa-14242	59	24	firms	firm	NOUN
ajfa-14242	59	25	'	'	PART
ajfa-14242	59	26	shares	share	NOUN
ajfa-14242	59	27	,	,	PUNCT
ajfa-14242	59	28	there	there	PRON
ajfa-14242	59	29	is	be	VERB
ajfa-14242	59	30	a	a	DET
ajfa-14242	59	31	higher	high	ADJ
ajfa-14242	59	32	chance	chance	NOUN
ajfa-14242	59	33	that	that	SCONJ
ajfa-14242	59	34	management	management	NOUN
ajfa-14242	59	35	will	will	AUX
ajfa-14242	59	36	shift	shift	VERB
ajfa-14242	59	37	core	core	NOUN
ajfa-14242	59	38	expenses	expense	NOUN
ajfa-14242	59	39	to	to	PART
ajfa-14242	59	40	inflate	inflate	VERB
ajfa-14242	59	41	operating	operate	VERB
ajfa-14242	59	42	income	income	NOUN
ajfa-14242	59	43	.	.	PUNCT
ajfa-14242	60	1	2.4.3	2.4.3	NUM
ajfa-14242	60	2	financial	financial	ADJ
ajfa-14242	60	3	distress	distress	NOUN
ajfa-14242	60	4	a	a	DET
ajfa-14242	60	5	number	number	NOUN
ajfa-14242	60	6	of	of	ADP
ajfa-14242	60	7	researchers	researcher	NOUN
ajfa-14242	60	8	have	have	AUX
ajfa-14242	60	9	reported	report	VERB
ajfa-14242	60	10	that	that	SCONJ
ajfa-14242	60	11	financially	financially	ADV
ajfa-14242	60	12	distressed	distressed	ADJ
ajfa-14242	60	13	firms	firm	NOUN
ajfa-14242	60	14	are	be	AUX
ajfa-14242	60	15	likely	likely	ADJ
ajfa-14242	60	16	to	to	PART
ajfa-14242	60	17	report	report	VERB
ajfa-14242	60	18	more	more	ADJ
ajfa-14242	60	19	special	special	ADJ
ajfa-14242	60	20	items	item	NOUN
ajfa-14242	60	21	,	,	PUNCT
ajfa-14242	60	22	and	and	CCONJ
ajfa-14242	60	23	are	be	AUX
ajfa-14242	60	24	more	more	ADV
ajfa-14242	60	25	likely	likely	ADJ
ajfa-14242	60	26	to	to	PART
ajfa-14242	60	27	value	value	VERB
ajfa-14242	60	28	pro	pro	ADJ
ajfa-14242	60	29	-	-	ADJ
ajfa-14242	60	30	forma	forma	ADJ
ajfa-14242	60	31	earnings	earning	NOUN
ajfa-14242	60	32	(	(	PUNCT
ajfa-14242	60	33	for	for	ADP
ajfa-14242	60	34	example	example	NOUN
ajfa-14242	60	35	,	,	PUNCT
ajfa-14242	60	36	francis	francis	PROPN
ajfa-14242	60	37	et	et	PROPN
ajfa-14242	60	38	.	.	PUNCT
ajfa-14242	61	1	al	al	PROPN
ajfa-14242	61	2	.	.	PROPN
ajfa-14242	61	3	,	,	PUNCT
ajfa-14242	61	4	1996	1996	NUM
ajfa-14242	61	5	;	;	PUNCT
ajfa-14242	61	6	lougee	lougee	PROPN
ajfa-14242	61	7	&	&	CCONJ
ajfa-14242	61	8	marquardt	marquardt	PROPN
ajfa-14242	61	9	,	,	PUNCT
ajfa-14242	61	10	a.	a.	PROPN
ajfa-14242	61	11	2004	2004	NUM
ajfa-14242	61	12	;	;	PUNCT
ajfa-14242	61	13	mcvay	mcvay	PROPN
ajfa-14242	61	14	,	,	PUNCT
ajfa-14242	61	15	2006	2006	NUM
ajfa-14242	61	16	;	;	PUNCT
ajfa-14242	61	17	johnson	johnson	PROPN
ajfa-14242	61	18	et.al	et.al	PROPN
ajfa-14242	61	19	.	.	PROPN
ajfa-14242	61	20	,	,	PUNCT
ajfa-14242	61	21	2011	2011	NUM
ajfa-14242	61	22	)	)	PUNCT
ajfa-14242	61	23	.	.	PUNCT
ajfa-14242	62	1	(	(	PUNCT
ajfa-14242	62	2	hodgson	hodgson	PROPN
ajfa-14242	62	3	&	&	CCONJ
ajfa-14242	62	4	clarke	clarke	PROPN
ajfa-14242	62	5	,	,	PUNCT
ajfa-14242	62	6	2000	2000	NUM
ajfa-14242	62	7	)	)	PUNCT
ajfa-14242	62	8	found	find	VERB
ajfa-14242	62	9	that	that	SCONJ
ajfa-14242	62	10	these	these	DET
ajfa-14242	62	11	firms	firm	NOUN
ajfa-14242	62	12	that	that	PRON
ajfa-14242	62	13	are	be	AUX
ajfa-14242	62	14	characterized	characterize	VERB
ajfa-14242	62	15	by	by	ADP
ajfa-14242	62	16	high	high	ADJ
ajfa-14242	62	17	debt	debt	NOUN
ajfa-14242	62	18	-	-	PUNCT
ajfa-14242	62	19	to	to	ADP
ajfa-14242	62	20	-	-	PUNCT
ajfa-14242	62	21	equity	equity	NOUN
ajfa-14242	62	22	ratios	ratio	NOUN
ajfa-14242	62	23	and	and	CCONJ
ajfa-14242	62	24	higher	high	ADJ
ajfa-14242	62	25	magnitudes	magnitude	NOUN
ajfa-14242	62	26	of	of	ADP
ajfa-14242	62	27	special	special	ADJ
ajfa-14242	62	28	items	item	NOUN
ajfa-14242	62	29	are	be	AUX
ajfa-14242	62	30	more	more	ADV
ajfa-14242	62	31	likely	likely	ADJ
ajfa-14242	62	32	to	to	PART
ajfa-14242	62	33	disclose	disclose	VERB
ajfa-14242	62	34	pro	pro	ADJ
ajfa-14242	62	35	-	-	ADJ
ajfa-14242	62	36	forma	forma	ADJ
ajfa-14242	62	37	earnings	earning	NOUN
ajfa-14242	62	38	in	in	ADP
ajfa-14242	62	39	their	their	PRON
ajfa-14242	62	40	press	press	NOUN
ajfa-14242	62	41	releases	release	NOUN
ajfa-14242	62	42	than	than	ADP
ajfa-14242	62	43	other	other	ADJ
ajfa-14242	62	44	firms	firm	NOUN
ajfa-14242	62	45	.	.	PUNCT
ajfa-14242	63	1	as	as	SCONJ
ajfa-14242	63	2	noted	note	VERB
ajfa-14242	63	3	by	by	ADP
ajfa-14242	63	4	(	(	PUNCT
ajfa-14242	63	5	nagar	nagar	PROPN
ajfa-14242	63	6	&	&	CCONJ
ajfa-14242	63	7	sen	sen	PROPN
ajfa-14242	63	8	,	,	PUNCT
ajfa-14242	63	9	2017	2017	NUM
ajfa-14242	63	10	)	)	PUNCT
ajfa-14242	63	11	,	,	PUNCT
ajfa-14242	63	12	managers	manager	NOUN
ajfa-14242	63	13	of	of	ADP
ajfa-14242	63	14	financially	financially	ADV
ajfa-14242	63	15	distressed	distressed	ADJ
ajfa-14242	63	16	firms	firm	NOUN
ajfa-14242	63	17	misclassify	misclassify	VERB
ajfa-14242	63	18	more	more	ADJ
ajfa-14242	63	19	core	core	NOUN
ajfa-14242	63	20	expenses	expense	NOUN
ajfa-14242	63	21	to	to	ADP
ajfa-14242	63	22	income	income	NOUN
ajfa-14242	63	23	-	-	PUNCT
ajfa-14242	63	24	decreasing	decrease	VERB
ajfa-14242	63	25	special	special	ADJ
ajfa-14242	63	26	items	item	NOUN
ajfa-14242	63	27	;	;	PUNCT
ajfa-14242	63	28	such	such	ADJ
ajfa-14242	63	29	as	as	ADP
ajfa-14242	63	30	goodwill	goodwill	NOUN
ajfa-14242	63	31	impairments	impairment	NOUN
ajfa-14242	63	32	,	,	PUNCT
ajfa-14242	63	33	settlement	settlement	NOUN
ajfa-14242	63	34	costs	cost	NOUN
ajfa-14242	63	35	,	,	PUNCT
ajfa-14242	63	36	restructuring	restructure	VERB
ajfa-14242	63	37	costs	cost	NOUN
ajfa-14242	63	38	,	,	PUNCT
ajfa-14242	63	39	and	and	CCONJ
ajfa-14242	63	40	write	write	VERB
ajfa-14242	63	41	offs	off	NOUN
ajfa-14242	63	42	.	.	PUNCT
ajfa-14242	64	1	they	they	PRON
ajfa-14242	64	2	are	be	AUX
ajfa-14242	64	3	also	also	ADV
ajfa-14242	64	4	more	more	ADV
ajfa-14242	64	5	likely	likely	ADJ
ajfa-14242	64	6	to	to	PART
ajfa-14242	64	7	cut	cut	VERB
ajfa-14242	64	8	dividends	dividend	NOUN
ajfa-14242	64	9	to	to	PART
ajfa-14242	64	10	save	save	VERB
ajfa-14242	64	11	cash	cash	NOUN
ajfa-14242	64	12	,	,	PUNCT
ajfa-14242	64	13	as	as	SCONJ
ajfa-14242	64	14	compared	compare	VERB
ajfa-14242	64	15	to	to	ADP
ajfa-14242	64	16	those	those	PRON
ajfa-14242	64	17	of	of	ADP
ajfa-14242	64	18	healthy	healthy	ADJ
ajfa-14242	64	19	firms	firm	NOUN
ajfa-14242	64	20	.	.	PUNCT
ajfa-14242	65	1	moreover	moreover	ADV
ajfa-14242	65	2	,	,	PUNCT
ajfa-14242	65	3	substituting	substitute	VERB
ajfa-14242	65	4	real	real	ADJ
ajfa-14242	65	5	earnings	earning	NOUN
ajfa-14242	65	6	management	management	NOUN
ajfa-14242	65	7	with	with	ADP
ajfa-14242	65	8	classification	classification	NOUN
ajfa-14242	65	9	shifting	shift	VERB
ajfa-14242	65	10	was	be	AUX
ajfa-14242	65	11	found	find	VERB
ajfa-14242	65	12	to	to	PART
ajfa-14242	65	13	be	be	AUX
ajfa-14242	65	14	more	more	ADV
ajfa-14242	65	15	prevalent	prevalent	ADJ
ajfa-14242	65	16	in	in	ADP
ajfa-14242	65	17	firms	firm	NOUN
ajfa-14242	65	18	which	which	PRON
ajfa-14242	65	19	are	be	AUX
ajfa-14242	65	20	in	in	ADP
ajfa-14242	65	21	poor	poor	ADJ
ajfa-14242	65	22	financial	financial	ADJ
ajfa-14242	65	23	condition	condition	NOUN
ajfa-14242	65	24	(	(	PUNCT
ajfa-14242	65	25	abernathy	abernathy	PROPN
ajfa-14242	65	26	,	,	PUNCT
ajfa-14242	65	27	2014).further	2014).further	NUM
ajfa-14242	65	28	,	,	PUNCT
ajfa-14242	65	29	classification	classification	NOUN
ajfa-14242	65	30	shifting	shifting	NOUN
ajfa-14242	65	31	is	be	AUX
ajfa-14242	65	32	also	also	ADV
ajfa-14242	65	33	more	more	ADV
ajfa-14242	65	34	likely	likely	ADJ
ajfa-14242	65	35	to	to	PART
ajfa-14242	65	36	be	be	AUX
ajfa-14242	65	37	practiced	practice	VERB
ajfa-14242	65	38	by	by	ADP
ajfa-14242	65	39	management	management	NOUN
ajfa-14242	65	40	when	when	SCONJ
ajfa-14242	65	41	management	management	NOUN
ajfa-14242	65	42	's	's	PART
ajfa-14242	65	43	ability	ability	NOUN
ajfa-14242	65	44	to	to	PART
ajfa-14242	65	45	engage	engage	VERB
ajfa-14242	65	46	in	in	ADP
ajfa-14242	65	47	accruals	accrual	NOUN
ajfa-14242	65	48	-	-	PUNCT
ajfa-14242	65	49	based	base	VERB
ajfa-14242	65	50	earnings	earning	NOUN
ajfa-14242	65	51	management	management	NOUN
ajfa-14242	65	52	is	be	AUX
ajfa-14242	65	53	limited	limit	VERB
ajfa-14242	65	54	due	due	ADP
ajfa-14242	65	55	to	to	ADP
ajfa-14242	65	56	prior	prior	ADJ
ajfa-14242	65	57	accruals	accrual	NOUN
ajfa-14242	65	58	manipulation.(fan	manipulation.(fan	PROPN
ajfa-14242	65	59	et.al	et.al	PROPN
ajfa-14242	65	60	,	,	PUNCT
ajfa-14242	65	61	2010	2010	NUM
ajfa-14242	65	62	;	;	PUNCT
ajfa-14242	65	63	abernathy	abernathy	PROPN
ajfa-14242	65	64	,	,	PUNCT
ajfa-14242	65	65	2014	2014	NUM
ajfa-14242	65	66	)	)	PUNCT
ajfa-14242	65	67	prior	prior	ADJ
ajfa-14242	65	68	studies	study	NOUN
ajfa-14242	65	69	also	also	ADV
ajfa-14242	65	70	found	find	VERB
ajfa-14242	65	71	that	that	SCONJ
ajfa-14242	65	72	firms	firm	NOUN
ajfa-14242	65	73	in	in	ADP
ajfa-14242	65	74	the	the	DET
ajfa-14242	65	75	decline	decline	NOUN
ajfa-14242	65	76	stage	stage	NOUN
ajfa-14242	65	77	are	be	AUX
ajfa-14242	65	78	more	more	ADV
ajfa-14242	65	79	likely	likely	ADJ
ajfa-14242	65	80	to	to	PART
ajfa-14242	65	81	engage	engage	VERB
ajfa-14242	65	82	in	in	ADP
ajfa-14242	65	83	classification	classification	NOUN
ajfa-14242	65	84	shifting	shifting	NOUN
ajfa-14242	65	85	,	,	PUNCT
ajfa-14242	65	86	they	they	PRON
ajfa-14242	65	87	sell	sell	VERB
ajfa-14242	65	88	assets	asset	NOUN
ajfa-14242	65	89	to	to	PART
ajfa-14242	65	90	fund	fund	VERB
ajfa-14242	65	91	operations	operation	NOUN
ajfa-14242	65	92	or	or	CCONJ
ajfa-14242	65	93	to	to	PART
ajfa-14242	65	94	repay	repay	VERB
ajfa-14242	65	95	debts	debt	NOUN
ajfa-14242	65	96	,	,	PUNCT
ajfa-14242	65	97	and	and	CCONJ
ajfa-14242	65	98	thus	thus	ADV
ajfa-14242	65	99	are	be	AUX
ajfa-14242	65	100	more	more	ADV
ajfa-14242	65	101	likely	likely	ADJ
ajfa-14242	65	102	to	to	PART
ajfa-14242	65	103	report	report	VERB
ajfa-14242	65	104	income	income	NOUN
ajfa-14242	65	105	-	-	PUNCT
ajfa-14242	65	106	increasing	increase	VERB
ajfa-14242	65	107	special	special	ADJ
ajfa-14242	65	108	items	item	NOUN
ajfa-14242	65	109	like	like	ADP
ajfa-14242	65	110	gains	gain	NOUN
ajfa-14242	65	111	on	on	ADP
ajfa-14242	65	112	sale	sale	NOUN
ajfa-14242	65	113	of	of	ADP
ajfa-14242	65	114	assets	asset	NOUN
ajfa-14242	65	115	(	(	PUNCT
ajfa-14242	65	116	dickinson	dickinson	NOUN
ajfa-14242	65	117	,	,	PUNCT
ajfa-14242	65	118	2011	2011	NUM
ajfa-14242	65	119	)	)	PUNCT
ajfa-14242	65	120	.	.	PUNCT
ajfa-14242	66	1	these	these	DET
ajfa-14242	66	2	firms	firm	NOUN
ajfa-14242	66	3	are	be	AUX
ajfa-14242	66	4	more	more	ADV
ajfa-14242	66	5	likely	likely	ADJ
ajfa-14242	66	6	to	to	PART
ajfa-14242	66	7	have	have	VERB
ajfa-14242	66	8	bloated	bloated	ADJ
ajfa-14242	66	9	balance	balance	NOUN
ajfa-14242	66	10	sheets	sheet	NOUN
ajfa-14242	66	11	because	because	SCONJ
ajfa-14242	66	12	of	of	ADP
ajfa-14242	66	13	either	either	CCONJ
ajfa-14242	66	14	prior	prior	ADJ
ajfa-14242	66	15	upward	upward	ADJ
ajfa-14242	66	16	accrual	accrual	ADJ
ajfa-14242	66	17	manipulation	manipulation	NOUN
ajfa-14242	66	18	(	(	PUNCT
ajfa-14242	66	19	barton	barton	PROPN
ajfa-14242	66	20	&	&	CCONJ
ajfa-14242	66	21	simko	simko	PROPN
ajfa-14242	66	22	,	,	PUNCT
ajfa-14242	66	23	2002	2002	NUM
ajfa-14242	66	24	)	)	PUNCT
ajfa-14242	66	25	,	,	PUNCT
ajfa-14242	66	26	or	or	CCONJ
ajfa-14242	66	27	their	their	PRON
ajfa-14242	66	28	inability	inability	NOUN
ajfa-14242	66	29	to	to	PART
ajfa-14242	66	30	collect	collect	VERB
ajfa-14242	66	31	money	money	NOUN
ajfa-14242	66	32	from	from	ADP
ajfa-14242	66	33	debtors	debtor	NOUN
ajfa-14242	66	34	or	or	CCONJ
ajfa-14242	66	35	unintended	unintended	ADJ
ajfa-14242	66	36	asian	asian	ADJ
ajfa-14242	66	37	journal	journal	NOUN
ajfa-14242	66	38	of	of	ADP
ajfa-14242	66	39	finance	finance	PROPN
ajfa-14242	66	40	&	&	CCONJ
ajfa-14242	66	41	accounting	accounting	PROPN
ajfa-14242	66	42	issn	issn	PROPN
ajfa-14242	66	43	1946	1946	NUM
ajfa-14242	66	44	-	-	PUNCT
ajfa-14242	66	45	052x	052x	PROPN
ajfa-14242	66	46	2019	2019	NUM
ajfa-14242	66	47	,	,	PUNCT
ajfa-14242	66	48	vol	vol	NOUN
ajfa-14242	66	49	.	.	PROPN
ajfa-14242	66	50	11	11	NUM
ajfa-14242	66	51	,	,	PUNCT
ajfa-14242	66	52	no	no	INTJ
ajfa-14242	66	53	.	.	NOUN
ajfa-14242	66	54	1	1	NUM
ajfa-14242	66	55	34	34	NUM
ajfa-14242	66	56	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	66	57	accumulation	accumulation	NOUN
ajfa-14242	66	58	of	of	ADP
ajfa-14242	66	59	inventories	inventory	NOUN
ajfa-14242	66	60	(	(	PUNCT
ajfa-14242	66	61	troy	troy	PROPN
ajfa-14242	66	62	,	,	PUNCT
ajfa-14242	66	63	2003	2003	NUM
ajfa-14242	66	64	)	)	PUNCT
ajfa-14242	66	65	.	.	PUNCT
ajfa-14242	67	1	such	such	DET
ajfa-14242	67	2	a	a	DET
ajfa-14242	67	3	constraint	constraint	NOUN
ajfa-14242	67	4	prevents	prevent	VERB
ajfa-14242	67	5	firms	firm	NOUN
ajfa-14242	67	6	from	from	ADP
ajfa-14242	67	7	engaging	engage	VERB
ajfa-14242	67	8	in	in	ADP
ajfa-14242	67	9	accruals	accrual	NOUN
ajfa-14242	67	10	-	-	PUNCT
ajfa-14242	67	11	based	base	VERB
ajfa-14242	67	12	earnings	earning	NOUN
ajfa-14242	67	13	management	management	NOUN
ajfa-14242	67	14	(	(	PUNCT
ajfa-14242	67	15	fan	fan	PROPN
ajfa-14242	67	16	et.al	et.al	PROPN
ajfa-14242	67	17	,	,	PUNCT
ajfa-14242	67	18	2010	2010	NUM
ajfa-14242	67	19	)	)	PUNCT
ajfa-14242	67	20	,	,	PUNCT
ajfa-14242	67	21	and	and	CCONJ
ajfa-14242	67	22	makes	make	VERB
ajfa-14242	67	23	it	it	PRON
ajfa-14242	67	24	possible	possible	ADJ
ajfa-14242	67	25	that	that	SCONJ
ajfa-14242	67	26	firms	firm	NOUN
ajfa-14242	67	27	in	in	ADP
ajfa-14242	67	28	the	the	DET
ajfa-14242	67	29	decline	decline	NOUN
ajfa-14242	67	30	stage	stage	NOUN
ajfa-14242	67	31	prefer	prefer	VERB
ajfa-14242	67	32	earnings	earning	NOUN
ajfa-14242	67	33	manipulation	manipulation	NOUN
ajfa-14242	67	34	through	through	ADP
ajfa-14242	67	35	classification	classification	NOUN
ajfa-14242	67	36	shifting	shifting	NOUN
ajfa-14242	67	37	(	(	PUNCT
ajfa-14242	67	38	nagar	nagar	PROPN
ajfa-14242	67	39	&	&	CCONJ
ajfa-14242	67	40	sen	sen	PROPN
ajfa-14242	67	41	,	,	PUNCT
ajfa-14242	67	42	2017	2017	NUM
ajfa-14242	67	43	)	)	PUNCT
ajfa-14242	67	44	.	.	PUNCT
ajfa-14242	68	1	the	the	DET
ajfa-14242	68	2	incentives	incentive	NOUN
ajfa-14242	68	3	of	of	ADP
ajfa-14242	68	4	financially	financially	ADV
ajfa-14242	68	5	distressed	distressed	ADJ
ajfa-14242	68	6	firms	firm	NOUN
ajfa-14242	68	7	to	to	PART
ajfa-14242	68	8	engage	engage	VERB
ajfa-14242	68	9	in	in	ADP
ajfa-14242	68	10	core	core	NOUN
ajfa-14242	68	11	expenses	expense	NOUN
ajfa-14242	68	12	classification	classification	NOUN
ajfa-14242	68	13	shifting	shift	VERB
ajfa-14242	68	14	must	must	AUX
ajfa-14242	68	15	be	be	AUX
ajfa-14242	68	16	accompanied	accompany	VERB
ajfa-14242	68	17	by	by	ADP
ajfa-14242	68	18	the	the	DET
ajfa-14242	68	19	opportunity	opportunity	NOUN
ajfa-14242	68	20	to	to	PART
ajfa-14242	68	21	do	do	AUX
ajfa-14242	68	22	it	it	PRON
ajfa-14242	68	23	.	.	PUNCT
ajfa-14242	69	1	(	(	PUNCT
ajfa-14242	69	2	francis	francis	PROPN
ajfa-14242	69	3	et	et	PROPN
ajfa-14242	69	4	.	.	PUNCT
ajfa-14242	70	1	al	al	PROPN
ajfa-14242	70	2	.	.	PROPN
ajfa-14242	70	3	,	,	PUNCT
ajfa-14242	70	4	1996	1996	NUM
ajfa-14242	70	5	;	;	PUNCT
ajfa-14242	70	6	mcvay	mcvay	PROPN
ajfa-14242	70	7	,	,	PUNCT
ajfa-14242	70	8	2006	2006	NUM
ajfa-14242	70	9	;	;	PUNCT
ajfa-14242	70	10	johnson	johnson	PROPN
ajfa-14242	70	11	et	et	PROPN
ajfa-14242	70	12	.	.	PUNCT
ajfa-14242	71	1	al	al	PROPN
ajfa-14242	71	2	.	.	PROPN
ajfa-14242	71	3	,	,	PUNCT
ajfa-14242	71	4	2011	2011	NUM
ajfa-14242	71	5	)	)	PUNCT
ajfa-14242	71	6	agreed	agree	VERB
ajfa-14242	71	7	that	that	SCONJ
ajfa-14242	71	8	these	these	DET
ajfa-14242	71	9	firms	firm	NOUN
ajfa-14242	71	10	are	be	AUX
ajfa-14242	71	11	likely	likely	ADJ
ajfa-14242	71	12	to	to	PART
ajfa-14242	71	13	have	have	VERB
ajfa-14242	71	14	more	more	ADJ
ajfa-14242	71	15	opportunities	opportunity	NOUN
ajfa-14242	71	16	to	to	PART
ajfa-14242	71	17	shift	shift	VERB
ajfa-14242	71	18	core	core	NOUN
ajfa-14242	71	19	expenses	expense	NOUN
ajfa-14242	71	20	to	to	ADP
ajfa-14242	71	21	income	income	NOUN
ajfa-14242	71	22	-	-	PUNCT
ajfa-14242	71	23	decreasing	decrease	VERB
ajfa-14242	71	24	special	special	ADJ
ajfa-14242	71	25	items	item	NOUN
ajfa-14242	71	26	as	as	SCONJ
ajfa-14242	71	27	they	they	PRON
ajfa-14242	71	28	report	report	VERB
ajfa-14242	71	29	more	more	ADJ
ajfa-14242	71	30	of	of	ADP
ajfa-14242	71	31	such	such	ADJ
ajfa-14242	71	32	items	item	NOUN
ajfa-14242	71	33	.	.	PUNCT
ajfa-14242	72	1	2.4.4	2.4.4	NUM
ajfa-14242	72	2	low	low	ADJ
ajfa-14242	72	3	costs	cost	NOUN
ajfa-14242	72	4	managers	manager	NOUN
ajfa-14242	72	5	may	may	AUX
ajfa-14242	72	6	be	be	AUX
ajfa-14242	72	7	motivated	motivate	VERB
ajfa-14242	72	8	to	to	PART
ajfa-14242	72	9	use	use	VERB
ajfa-14242	72	10	classification	classification	NOUN
ajfa-14242	72	11	shifting	shift	VERB
ajfa-14242	72	12	when	when	SCONJ
ajfa-14242	72	13	it	it	PRON
ajfa-14242	72	14	provides	provide	VERB
ajfa-14242	72	15	them	they	PRON
ajfa-14242	72	16	with	with	ADP
ajfa-14242	72	17	a	a	DET
ajfa-14242	72	18	lower	low	ADJ
ajfa-14242	72	19	cost	cost	NOUN
ajfa-14242	72	20	method	method	NOUN
ajfa-14242	72	21	to	to	PART
ajfa-14242	72	22	inflate	inflate	VERB
ajfa-14242	72	23	core	core	ADJ
ajfa-14242	72	24	earnings	earning	NOUN
ajfa-14242	72	25	.	.	PUNCT
ajfa-14242	73	1	classification	classification	NOUN
ajfa-14242	73	2	shifting	shifting	NOUN
ajfa-14242	73	3	makes	make	VERB
ajfa-14242	73	4	it	it	PRON
ajfa-14242	73	5	possible	possible	ADJ
ajfa-14242	73	6	to	to	ADP
ajfa-14242	73	7	managers	manager	NOUN
ajfa-14242	73	8	to	to	PART
ajfa-14242	73	9	avoid	avoid	VERB
ajfa-14242	73	10	both	both	DET
ajfa-14242	73	11	accrualsbased	accrualsbase	VERB
ajfa-14242	73	12	earnings	earning	NOUN
ajfa-14242	73	13	management	management	NOUN
ajfa-14242	73	14	that	that	PRON
ajfa-14242	73	15	reverse	reverse	VERB
ajfa-14242	73	16	in	in	ADP
ajfa-14242	73	17	subsequent	subsequent	ADJ
ajfa-14242	73	18	periods	period	NOUN
ajfa-14242	73	19	,	,	PUNCT
ajfa-14242	73	20	and	and	CCONJ
ajfa-14242	73	21	the	the	DET
ajfa-14242	73	22	forgone	forgone	NOUN
ajfa-14242	73	23	returns	return	NOUN
ajfa-14242	73	24	or	or	CCONJ
ajfa-14242	73	25	increased	increase	VERB
ajfa-14242	73	26	costs	cost	NOUN
ajfa-14242	73	27	of	of	ADP
ajfa-14242	73	28	real	real	ADJ
ajfa-14242	73	29	business	business	NOUN
ajfa-14242	73	30	activities	activity	NOUN
ajfa-14242	73	31	manipulation	manipulation	NOUN
ajfa-14242	73	32	(	(	PUNCT
ajfa-14242	73	33	athanasakou	athanasakou	PROPN
ajfa-14242	73	34	et	et	PROPN
ajfa-14242	73	35	.	.	PUNCT
ajfa-14242	74	1	al	al	PROPN
ajfa-14242	74	2	,	,	PUNCT
ajfa-14242	74	3	2009	2009	NUM
ajfa-14242	74	4	)	)	PUNCT
ajfa-14242	75	1	managers	manager	NOUN
ajfa-14242	75	2	often	often	ADV
ajfa-14242	75	3	have	have	VERB
ajfa-14242	75	4	the	the	DET
ajfa-14242	75	5	capacity	capacity	NOUN
ajfa-14242	75	6	to	to	PART
ajfa-14242	75	7	use	use	VERB
ajfa-14242	75	8	all	all	PRON
ajfa-14242	75	9	of	of	ADP
ajfa-14242	75	10	the	the	DET
ajfa-14242	75	11	three	three	NUM
ajfa-14242	75	12	forms	form	NOUN
ajfa-14242	75	13	of	of	ADP
ajfa-14242	75	14	earnings	earning	NOUN
ajfa-14242	75	15	management	management	NOUN
ajfa-14242	75	16	to	to	PART
ajfa-14242	75	17	achieve	achieve	VERB
ajfa-14242	75	18	earnings	earning	NOUN
ajfa-14242	75	19	targets	target	NOUN
ajfa-14242	75	20	,	,	PUNCT
ajfa-14242	75	21	making	make	VERB
ajfa-14242	75	22	trade	trade	NOUN
ajfa-14242	75	23	-	-	PUNCT
ajfa-14242	75	24	off	off	ADP
ajfa-14242	75	25	decisions	decision	NOUN
ajfa-14242	75	26	among	among	ADP
ajfa-14242	75	27	them	they	PRON
ajfa-14242	75	28	based	base	VERB
ajfa-14242	75	29	on	on	ADP
ajfa-14242	75	30	the	the	DET
ajfa-14242	75	31	costs	cost	NOUN
ajfa-14242	75	32	,	,	PUNCT
ajfa-14242	75	33	constraints	constraint	NOUN
ajfa-14242	75	34	,	,	PUNCT
ajfa-14242	75	35	and	and	CCONJ
ajfa-14242	75	36	timing	timing	NOUN
ajfa-14242	75	37	of	of	ADP
ajfa-14242	75	38	each	each	DET
ajfa-14242	75	39	form	form	NOUN
ajfa-14242	75	40	.	.	PUNCT
ajfa-14242	76	1	(	(	PUNCT
ajfa-14242	76	2	abernathy	abernathy	PROPN
ajfa-14242	76	3	et.al	et.al	PROPN
ajfa-14242	76	4	,	,	PUNCT
ajfa-14242	76	5	2014	2014	NUM
ajfa-14242	76	6	)	)	PUNCT
ajfa-14242	76	7	.	.	PUNCT
ajfa-14242	77	1	when	when	SCONJ
ajfa-14242	77	2	constraints	constraint	NOUN
ajfa-14242	77	3	are	be	AUX
ajfa-14242	77	4	imposed	impose	VERB
ajfa-14242	77	5	on	on	ADP
ajfa-14242	77	6	managers	manager	NOUN
ajfa-14242	77	7	not	not	PART
ajfa-14242	77	8	to	to	PART
ajfa-14242	77	9	use	use	VERB
ajfa-14242	77	10	accrual	accrual	ADJ
ajfa-14242	77	11	-	-	PUNCT
ajfa-14242	77	12	based	base	VERB
ajfa-14242	77	13	earnings	earning	NOUN
ajfa-14242	77	14	management	management	NOUN
ajfa-14242	77	15	,	,	PUNCT
ajfa-14242	77	16	or	or	CCONJ
ajfa-14242	77	17	when	when	SCONJ
ajfa-14242	77	18	the	the	DET
ajfa-14242	77	19	cost	cost	NOUN
ajfa-14242	77	20	of	of	ADP
ajfa-14242	77	21	accruals	accrual	NOUN
ajfa-14242	77	22	management	management	NOUN
ajfa-14242	77	23	is	be	AUX
ajfa-14242	77	24	high	high	ADJ
ajfa-14242	77	25	,	,	PUNCT
ajfa-14242	77	26	management	management	NOUN
ajfa-14242	77	27	is	be	AUX
ajfa-14242	77	28	likely	likely	ADJ
ajfa-14242	77	29	to	to	PART
ajfa-14242	77	30	substitute	substitute	VERB
ajfa-14242	77	31	it	it	PRON
ajfa-14242	77	32	with	with	ADP
ajfa-14242	77	33	other	other	ADJ
ajfa-14242	77	34	manipulation	manipulation	NOUN
ajfa-14242	77	35	methods	method	NOUN
ajfa-14242	77	36	that	that	PRON
ajfa-14242	77	37	may	may	AUX
ajfa-14242	77	38	have	have	VERB
ajfa-14242	77	39	lower	low	ADJ
ajfa-14242	77	40	detection	detection	NOUN
ajfa-14242	77	41	costs	cost	NOUN
ajfa-14242	77	42	.	.	PUNCT
ajfa-14242	78	1	(	(	PUNCT
ajfa-14242	78	2	cohen	cohen	PROPN
ajfa-14242	78	3	&	&	CCONJ
ajfa-14242	78	4	zarowin	zarowin	PROPN
ajfa-14242	78	5	,	,	PUNCT
ajfa-14242	78	6	2010	2010	NUM
ajfa-14242	78	7	;	;	PUNCT
ajfa-14242	78	8	fan	fan	PROPN
ajfa-14242	78	9	et	et	PROPN
ajfa-14242	78	10	.	.	PUNCT
ajfa-14242	79	1	al	al	PROPN
ajfa-14242	79	2	,	,	PUNCT
ajfa-14242	79	3	2010	2010	NUM
ajfa-14242	79	4	)	)	PUNCT
ajfa-14242	80	1	2.4.5	2.4.5	NUM
ajfa-14242	80	2	the	the	DET
ajfa-14242	80	3	desire	desire	NOUN
ajfa-14242	80	4	to	to	PART
ajfa-14242	80	5	meet	meet	VERB
ajfa-14242	80	6	or	or	CCONJ
ajfa-14242	80	7	beat	beat	VERB
ajfa-14242	80	8	earnings	earning	NOUN
ajfa-14242	80	9	benchmarks	benchmark	NOUN
ajfa-14242	80	10	a	a	DET
ajfa-14242	80	11	large	large	ADJ
ajfa-14242	80	12	and	and	CCONJ
ajfa-14242	80	13	growing	grow	VERB
ajfa-14242	80	14	body	body	NOUN
ajfa-14242	80	15	of	of	ADP
ajfa-14242	80	16	literature	literature	NOUN
ajfa-14242	80	17	has	have	AUX
ajfa-14242	80	18	investigated	investigate	VERB
ajfa-14242	80	19	the	the	DET
ajfa-14242	80	20	importance	importance	NOUN
ajfa-14242	80	21	of	of	ADP
ajfa-14242	80	22	earnings	earning	NOUN
ajfa-14242	80	23	benchmarks	benchmark	NOUN
ajfa-14242	80	24	and	and	CCONJ
ajfa-14242	80	25	found	find	VERB
ajfa-14242	80	26	that	that	SCONJ
ajfa-14242	80	27	firms	firm	NOUN
ajfa-14242	80	28	which	which	PRON
ajfa-14242	80	29	meet	meet	VERB
ajfa-14242	80	30	or	or	CCONJ
ajfa-14242	80	31	beat	beat	VERB
ajfa-14242	80	32	earnings	earning	NOUN
ajfa-14242	80	33	benchmarks	benchmark	NOUN
ajfa-14242	80	34	earn	earn	VERB
ajfa-14242	80	35	higher	high	ADJ
ajfa-14242	80	36	stock	stock	NOUN
ajfa-14242	80	37	return	return	NOUN
ajfa-14242	80	38	than	than	ADP
ajfa-14242	80	39	other	other	ADJ
ajfa-14242	80	40	firms	firm	NOUN
ajfa-14242	80	41	which	which	PRON
ajfa-14242	80	42	fail	fail	VERB
ajfa-14242	80	43	to	to	PART
ajfa-14242	80	44	do	do	VERB
ajfa-14242	80	45	so	so	ADV
ajfa-14242	80	46	(	(	PUNCT
ajfa-14242	80	47	barton	barton	PROPN
ajfa-14242	80	48	&	&	CCONJ
ajfa-14242	80	49	simko	simko	PROPN
ajfa-14242	80	50	,	,	PUNCT
ajfa-14242	80	51	2002	2002	NUM
ajfa-14242	80	52	)	)	PUNCT
ajfa-14242	80	53	.	.	PUNCT
ajfa-14242	81	1	mangers	manger	NOUN
ajfa-14242	81	2	seem	seem	VERB
ajfa-14242	81	3	to	to	PART
ajfa-14242	81	4	value	value	VERB
ajfa-14242	81	5	operating	operate	VERB
ajfa-14242	81	6	earnings	earning	NOUN
ajfa-14242	81	7	to	to	ADP
ajfa-14242	81	8	a	a	DET
ajfa-14242	81	9	great	great	ADJ
ajfa-14242	81	10	extent	extent	NOUN
ajfa-14242	81	11	and	and	CCONJ
ajfa-14242	81	12	that	that	PRON
ajfa-14242	81	13	is	be	AUX
ajfa-14242	81	14	the	the	DET
ajfa-14242	81	15	reason	reason	NOUN
ajfa-14242	81	16	why	why	SCONJ
ajfa-14242	81	17	they	they	PRON
ajfa-14242	81	18	tend	tend	VERB
ajfa-14242	81	19	to	to	PART
ajfa-14242	81	20	manipulate	manipulate	VERB
ajfa-14242	81	21	these	these	DET
ajfa-14242	81	22	figures	figure	NOUN
ajfa-14242	81	23	.	.	PUNCT
ajfa-14242	82	1	(	(	PUNCT
ajfa-14242	82	2	wieland	wieland	PROPN
ajfa-14242	82	3	et	et	PROPN
ajfa-14242	82	4	.	.	PUNCT
ajfa-14242	83	1	al	al	PROPN
ajfa-14242	83	2	,	,	PUNCT
ajfa-14242	83	3	2013	2013	NUM
ajfa-14242	83	4	)	)	PUNCT
ajfa-14242	83	5	due	due	ADP
ajfa-14242	83	6	to	to	ADP
ajfa-14242	83	7	the	the	DET
ajfa-14242	83	8	fact	fact	NOUN
ajfa-14242	83	9	that	that	SCONJ
ajfa-14242	83	10	core	core	NOUN
ajfa-14242	83	11	or	or	CCONJ
ajfa-14242	83	12	pro	pro	ADJ
ajfa-14242	83	13	-	-	ADJ
ajfa-14242	83	14	forma	forma	ADJ
ajfa-14242	83	15	earnings	earning	NOUN
ajfa-14242	83	16	are	be	AUX
ajfa-14242	83	17	primary	primary	ADJ
ajfa-14242	83	18	determinants	determinant	NOUN
ajfa-14242	83	19	of	of	ADP
ajfa-14242	83	20	stock	stock	NOUN
ajfa-14242	83	21	prices	price	NOUN
ajfa-14242	83	22	,	,	PUNCT
ajfa-14242	83	23	they	they	PRON
ajfa-14242	83	24	are	be	AUX
ajfa-14242	83	25	preferred	prefer	VERB
ajfa-14242	83	26	to	to	PART
ajfa-14242	83	27	be	be	AUX
ajfa-14242	83	28	announced	announce	VERB
ajfa-14242	83	29	by	by	ADP
ajfa-14242	83	30	management	management	NOUN
ajfa-14242	83	31	.	.	PUNCT
ajfa-14242	84	1	this	this	PRON
ajfa-14242	84	2	is	be	AUX
ajfa-14242	84	3	because	because	SCONJ
ajfa-14242	84	4	the	the	DET
ajfa-14242	84	5	exclusion	exclusion	NOUN
ajfa-14242	84	6	of	of	ADP
ajfa-14242	84	7	non	non	ADJ
ajfa-14242	84	8	-	-	ADJ
ajfa-14242	84	9	recurring	recurring	ADJ
ajfa-14242	84	10	special	special	ADJ
ajfa-14242	84	11	items	item	NOUN
ajfa-14242	84	12	by	by	ADP
ajfa-14242	84	13	analysts	analyst	NOUN
ajfa-14242	84	14	,	,	PUNCT
ajfa-14242	84	15	and	and	CCONJ
ajfa-14242	84	16	higher	high	ADJ
ajfa-14242	84	17	persistence	persistence	NOUN
ajfa-14242	84	18	of	of	ADP
ajfa-14242	84	19	operating	operate	VERB
ajfa-14242	84	20	income	income	NOUN
ajfa-14242	84	21	than	than	ADP
ajfa-14242	84	22	non	non	ADJ
ajfa-14242	84	23	-	-	ADJ
ajfa-14242	84	24	operating	operating	ADJ
ajfa-14242	84	25	income	income	NOUN
ajfa-14242	84	26	and	and	CCONJ
ajfa-14242	84	27	special	special	ADJ
ajfa-14242	84	28	items	item	NOUN
ajfa-14242	84	29	.	.	PUNCT
ajfa-14242	85	1	(	(	PUNCT
ajfa-14242	85	2	nagar	nagar	PROPN
ajfa-14242	85	3	&	&	CCONJ
ajfa-14242	85	4	sen	sen	PROPN
ajfa-14242	85	5	,	,	PUNCT
ajfa-14242	85	6	2017	2017	NUM
ajfa-14242	85	7	)	)	PUNCT
ajfa-14242	85	8	a	a	DET
ajfa-14242	85	9	number	number	NOUN
ajfa-14242	85	10	of	of	ADP
ajfa-14242	85	11	previous	previous	ADJ
ajfa-14242	85	12	studies	study	NOUN
ajfa-14242	85	13	reported	report	VERB
ajfa-14242	85	14	that	that	SCONJ
ajfa-14242	85	15	a	a	DET
ajfa-14242	85	16	primary	primary	ADJ
ajfa-14242	85	17	incentive	incentive	NOUN
ajfa-14242	85	18	to	to	PART
ajfa-14242	85	19	engage	engage	VERB
ajfa-14242	85	20	in	in	ADP
ajfa-14242	85	21	classification	classification	NOUN
ajfa-14242	85	22	shifting	shifting	NOUN
ajfa-14242	85	23	comes	come	VERB
ajfa-14242	85	24	from	from	ADP
ajfa-14242	85	25	management	management	NOUN
ajfa-14242	85	26	's	's	PART
ajfa-14242	85	27	desire	desire	NOUN
ajfa-14242	85	28	to	to	PART
ajfa-14242	85	29	meet	meet	VERB
ajfa-14242	85	30	or	or	CCONJ
ajfa-14242	85	31	beat	beat	VERB
ajfa-14242	85	32	earnings	earning	NOUN
ajfa-14242	85	33	benchmarks	benchmark	NOUN
ajfa-14242	85	34	like	like	ADP
ajfa-14242	85	35	zero	zero	NUM
ajfa-14242	85	36	core	core	NOUN
ajfa-14242	85	37	earnings	earning	NOUN
ajfa-14242	85	38	,	,	PUNCT
ajfa-14242	85	39	prior	prior	ADJ
ajfa-14242	85	40	-	-	PUNCT
ajfa-14242	85	41	period	period	NOUN
ajfa-14242	85	42	core	core	NOUN
ajfa-14242	85	43	earnings	earning	NOUN
ajfa-14242	85	44	,	,	PUNCT
ajfa-14242	85	45	and	and	CCONJ
ajfa-14242	85	46	analysts	analyst	NOUN
ajfa-14242	85	47	'	'	PART
ajfa-14242	85	48	forecasts	forecast	NOUN
ajfa-14242	85	49	,	,	PUNCT
ajfa-14242	85	50	they	they	PRON
ajfa-14242	85	51	also	also	ADV
ajfa-14242	85	52	may	may	AUX
ajfa-14242	85	53	have	have	VERB
ajfa-14242	85	54	the	the	DET
ajfa-14242	85	55	desire	desire	NOUN
ajfa-14242	85	56	to	to	PART
ajfa-14242	85	57	achieve	achieve	VERB
ajfa-14242	85	58	positive	positive	ADJ
ajfa-14242	85	59	surprises	surprise	NOUN
ajfa-14242	85	60	to	to	ADP
ajfa-14242	85	61	analysts	analyst	NOUN
ajfa-14242	85	62	'	'	PART
ajfa-14242	85	63	forecasts	forecast	NOUN
ajfa-14242	85	64	(	(	PUNCT
ajfa-14242	85	65	for	for	ADP
ajfa-14242	85	66	example	example	NOUN
ajfa-14242	85	67	,	,	PUNCT
ajfa-14242	85	68	fan	fan	PROPN
ajfa-14242	85	69	et	et	PROPN
ajfa-14242	85	70	.	.	PUNCT
ajfa-14242	86	1	al	al	PROPN
ajfa-14242	86	2	,	,	PUNCT
ajfa-14242	86	3	2010	2010	NUM
ajfa-14242	86	4	;	;	PUNCT
ajfa-14242	86	5	athanasakou	athanasakou	PROPN
ajfa-14242	86	6	et	et	NOUN
ajfa-14242	86	7	.	.	PUNCT
ajfa-14242	87	1	al	al	PROPN
ajfa-14242	87	2	,	,	PUNCT
ajfa-14242	87	3	2011	2011	NUM
ajfa-14242	87	4	;	;	PUNCT
ajfa-14242	87	5	haw	haw	INTJ
ajfa-14242	87	6	et	et	PROPN
ajfa-14242	87	7	.	.	PUNCT
ajfa-14242	88	1	al	al	PROPN
ajfa-14242	88	2	,	,	PUNCT
ajfa-14242	88	3	2011	2011	NUM
ajfa-14242	88	4	)	)	PUNCT
ajfa-14242	88	5	.	.	PUNCT
ajfa-14242	89	1	managers	manager	NOUN
ajfa-14242	89	2	were	be	AUX
ajfa-14242	89	3	found	find	VERB
ajfa-14242	89	4	to	to	PART
ajfa-14242	89	5	engage	engage	VERB
ajfa-14242	89	6	in	in	ADP
ajfa-14242	89	7	classification	classification	NOUN
ajfa-14242	89	8	shifting	shift	VERB
ajfa-14242	89	9	prior	prior	ADV
ajfa-14242	89	10	to	to	ADP
ajfa-14242	89	11	seasoned	seasoned	ADJ
ajfa-14242	89	12	equity	equity	NOUN
ajfa-14242	89	13	offerings	offering	NOUN
ajfa-14242	89	14	in	in	ADP
ajfa-14242	89	15	order	order	NOUN
ajfa-14242	89	16	to	to	PART
ajfa-14242	89	17	influence	influence	VERB
ajfa-14242	89	18	the	the	DET
ajfa-14242	89	19	investment	investment	NOUN
ajfa-14242	89	20	decision	decision	NOUN
ajfa-14242	89	21	of	of	ADP
ajfa-14242	89	22	potential	potential	ADJ
ajfa-14242	89	23	investors	investor	NOUN
ajfa-14242	89	24	.	.	PUNCT
ajfa-14242	90	1	(	(	PUNCT
ajfa-14242	90	2	siu	siu	NOUN
ajfa-14242	90	3	&	&	CCONJ
ajfa-14242	90	4	faff	faff	PROPN
ajfa-14242	90	5	,	,	PUNCT
ajfa-14242	90	6	2013	2013	NUM
ajfa-14242	90	7	)	)	PUNCT
ajfa-14242	90	8	some	some	DET
ajfa-14242	90	9	writers	writer	NOUN
ajfa-14242	90	10	have	have	AUX
ajfa-14242	90	11	attempted	attempt	VERB
ajfa-14242	90	12	to	to	PART
ajfa-14242	90	13	link	link	VERB
ajfa-14242	90	14	the	the	DET
ajfa-14242	90	15	firm	firm	ADJ
ajfa-14242	90	16	management	management	NOUN
ajfa-14242	90	17	's	's	PART
ajfa-14242	90	18	engagement	engagement	NOUN
ajfa-14242	90	19	in	in	ADP
ajfa-14242	90	20	classification	classification	NOUN
ajfa-14242	90	21	shifting	shift	VERB
ajfa-14242	90	22	to	to	PART
ajfa-14242	90	23	meet	meet	VERB
ajfa-14242	90	24	or	or	CCONJ
ajfa-14242	90	25	beat	beat	VERB
ajfa-14242	90	26	analysts	analyst	NOUN
ajfa-14242	90	27	'	'	PART
ajfa-14242	90	28	forecasts	forecast	NOUN
ajfa-14242	90	29	and	and	CCONJ
ajfa-14242	90	30	specific	specific	ADJ
ajfa-14242	90	31	characteristics	characteristic	NOUN
ajfa-14242	90	32	of	of	ADP
ajfa-14242	90	33	these	these	DET
ajfa-14242	90	34	firms	firm	NOUN
ajfa-14242	90	35	.	.	PUNCT
ajfa-14242	91	1	for	for	ADP
ajfa-14242	91	2	example	example	NOUN
ajfa-14242	91	3	,	,	PUNCT
ajfa-14242	91	4	(	(	PUNCT
ajfa-14242	91	5	mcvay,2006	mcvay,2006	NOUN
ajfa-14242	91	6	)	)	PUNCT
ajfa-14242	91	7	documented	document	VERB
ajfa-14242	91	8	that	that	SCONJ
ajfa-14242	91	9	managers	manager	NOUN
ajfa-14242	91	10	of	of	ADP
ajfa-14242	91	11	high	high	ADJ
ajfa-14242	91	12	growth	growth	NOUN
ajfa-14242	91	13	firms	firm	NOUN
ajfa-14242	91	14	are	be	AUX
ajfa-14242	91	15	more	more	ADV
ajfa-14242	91	16	likely	likely	ADJ
ajfa-14242	91	17	to	to	ADP
ajfa-14242	91	18	asian	asian	ADJ
ajfa-14242	91	19	journal	journal	PROPN
ajfa-14242	91	20	of	of	ADP
ajfa-14242	91	21	finance	finance	PROPN
ajfa-14242	91	22	&	&	CCONJ
ajfa-14242	91	23	accounting	accounting	PROPN
ajfa-14242	91	24	issn	issn	PROPN
ajfa-14242	91	25	1946	1946	NUM
ajfa-14242	91	26	-	-	PUNCT
ajfa-14242	91	27	052x	052x	PROPN
ajfa-14242	91	28	2019	2019	NUM
ajfa-14242	91	29	,	,	PUNCT
ajfa-14242	91	30	vol	vol	NOUN
ajfa-14242	91	31	.	.	PROPN
ajfa-14242	91	32	11	11	NUM
ajfa-14242	91	33	,	,	PUNCT
ajfa-14242	91	34	no	no	INTJ
ajfa-14242	91	35	.	.	NOUN
ajfa-14242	91	36	1	1	NUM
ajfa-14242	91	37	35	35	NUM
ajfa-14242	91	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	91	39	practice	practice	NOUN
ajfa-14242	91	40	classification	classification	NOUN
ajfa-14242	91	41	shifting	shift	VERB
ajfa-14242	91	42	than	than	ADP
ajfa-14242	91	43	other	other	ADJ
ajfa-14242	91	44	firms	firm	NOUN
ajfa-14242	91	45	because	because	SCONJ
ajfa-14242	91	46	they	they	PRON
ajfa-14242	91	47	want	want	VERB
ajfa-14242	91	48	to	to	PART
ajfa-14242	91	49	meet	meet	VERB
ajfa-14242	91	50	or	or	CCONJ
ajfa-14242	91	51	beat	beat	VERB
ajfa-14242	91	52	analysts	analyst	NOUN
ajfa-14242	91	53	'	'	PART
ajfa-14242	91	54	forecasts	forecast	NOUN
ajfa-14242	91	55	.	.	PUNCT
ajfa-14242	92	1	this	this	PRON
ajfa-14242	92	2	is	be	AUX
ajfa-14242	92	3	due	due	ADJ
ajfa-14242	92	4	to	to	ADP
ajfa-14242	92	5	the	the	DET
ajfa-14242	92	6	fact	fact	NOUN
ajfa-14242	92	7	that	that	SCONJ
ajfa-14242	92	8	high	high	ADJ
ajfa-14242	92	9	-	-	PUNCT
ajfa-14242	92	10	growth	growth	NOUN
ajfa-14242	92	11	firms	firm	NOUN
ajfa-14242	92	12	suffer	suffer	VERB
ajfa-14242	92	13	more	more	ADV
ajfa-14242	92	14	negative	negative	ADJ
ajfa-14242	92	15	price	price	NOUN
ajfa-14242	92	16	shocks	shock	NOUN
ajfa-14242	92	17	when	when	SCONJ
ajfa-14242	92	18	they	they	PRON
ajfa-14242	92	19	fail	fail	VERB
ajfa-14242	92	20	to	to	PART
ajfa-14242	92	21	meet	meet	VERB
ajfa-14242	92	22	analysts	analyst	NOUN
ajfa-14242	92	23	'	'	PART
ajfa-14242	92	24	forecast	forecast	NOUN
ajfa-14242	92	25	.	.	PUNCT
ajfa-14242	93	1	(	(	PUNCT
ajfa-14242	93	2	skinner	skinner	PROPN
ajfa-14242	93	3	&	&	CCONJ
ajfa-14242	93	4	sloan	sloan	PROPN
ajfa-14242	93	5	,	,	PUNCT
ajfa-14242	93	6	2002	2002	NUM
ajfa-14242	93	7	)	)	PUNCT
ajfa-14242	94	1	in	in	ADP
ajfa-14242	94	2	addition	addition	NOUN
ajfa-14242	94	3	to	to	ADP
ajfa-14242	94	4	that	that	PRON
ajfa-14242	94	5	,	,	PUNCT
ajfa-14242	94	6	(	(	PUNCT
ajfa-14242	94	7	bartov	bartov	PROPN
ajfa-14242	94	8	et	et	PROPN
ajfa-14242	94	9	.	.	PUNCT
ajfa-14242	94	10	al,2002	al,2002	PROPN
ajfa-14242	94	11	)	)	PUNCT
ajfa-14242	94	12	suggested	suggest	VERB
ajfa-14242	94	13	that	that	SCONJ
ajfa-14242	94	14	rewards	reward	VERB
ajfa-14242	94	15	(	(	PUNCT
ajfa-14242	94	16	future	future	ADJ
ajfa-14242	94	17	stock	stock	NOUN
ajfa-14242	94	18	returns	return	NOUN
ajfa-14242	94	19	)	)	PUNCT
ajfa-14242	94	20	for	for	ADP
ajfa-14242	94	21	meeting	meeting	NOUN
ajfa-14242	94	22	or	or	CCONJ
ajfa-14242	94	23	beating	beat	VERB
ajfa-14242	94	24	analysts	analyst	NOUN
ajfa-14242	94	25	'	'	PART
ajfa-14242	94	26	forecasts	forecast	NOUN
ajfa-14242	94	27	are	be	AUX
ajfa-14242	94	28	higher	high	ADJ
ajfa-14242	94	29	for	for	ADP
ajfa-14242	94	30	financially	financially	ADV
ajfa-14242	94	31	distressed	distressed	ADJ
ajfa-14242	94	32	firms	firm	NOUN
ajfa-14242	94	33	compared	compare	VERB
ajfa-14242	94	34	to	to	ADP
ajfa-14242	94	35	financially	financially	ADV
ajfa-14242	94	36	sound	sound	ADJ
ajfa-14242	94	37	ones	one	NOUN
ajfa-14242	94	38	because	because	SCONJ
ajfa-14242	94	39	financially	financially	ADV
ajfa-14242	94	40	distressed	distressed	ADJ
ajfa-14242	94	41	firms	firm	NOUN
ajfa-14242	94	42	convey	convey	VERB
ajfa-14242	94	43	their	their	PRON
ajfa-14242	94	44	survival	survival	NOUN
ajfa-14242	94	45	ability	ability	NOUN
ajfa-14242	94	46	to	to	PART
ajfa-14242	94	47	market	market	VERB
ajfa-14242	94	48	participants	participant	NOUN
ajfa-14242	94	49	when	when	SCONJ
ajfa-14242	94	50	they	they	PRON
ajfa-14242	94	51	meet	meet	VERB
ajfa-14242	94	52	or	or	CCONJ
ajfa-14242	94	53	beat	beat	VERB
ajfa-14242	94	54	earnings	earning	NOUN
ajfa-14242	94	55	benchmarks	benchmark	NOUN
ajfa-14242	94	56	.	.	PUNCT
ajfa-14242	95	1	2.4.6	2.4.6	NUM
ajfa-14242	95	2	undetectability	undetectability	NOUN
ajfa-14242	95	3	by	by	ADP
ajfa-14242	95	4	external	external	ADJ
ajfa-14242	95	5	monitors	monitor	NOUN
ajfa-14242	95	6	mcvay	mcvay	NOUN
ajfa-14242	95	7	(	(	PUNCT
ajfa-14242	95	8	2006	2006	NUM
ajfa-14242	95	9	)	)	PUNCT
ajfa-14242	95	10	argued	argue	VERB
ajfa-14242	95	11	that	that	SCONJ
ajfa-14242	95	12	internal	internal	ADJ
ajfa-14242	95	13	and	and	CCONJ
ajfa-14242	95	14	external	external	ADJ
ajfa-14242	95	15	monitors	monitor	NOUN
ajfa-14242	95	16	are	be	AUX
ajfa-14242	95	17	less	less	ADV
ajfa-14242	95	18	likely	likely	ADJ
ajfa-14242	95	19	to	to	PART
ajfa-14242	95	20	have	have	VERB
ajfa-14242	95	21	concerns	concern	NOUN
ajfa-14242	95	22	about	about	ADP
ajfa-14242	95	23	the	the	DET
ajfa-14242	95	24	proper	proper	ADJ
ajfa-14242	95	25	classification	classification	NOUN
ajfa-14242	95	26	of	of	ADP
ajfa-14242	95	27	expenses	expense	NOUN
ajfa-14242	95	28	.	.	PUNCT
ajfa-14242	96	1	managers	manager	NOUN
ajfa-14242	96	2	that	that	PRON
ajfa-14242	96	3	have	have	VERB
ajfa-14242	96	4	motivations	motivation	NOUN
ajfa-14242	96	5	to	to	PART
ajfa-14242	96	6	manage	manage	VERB
ajfa-14242	96	7	earnings	earning	NOUN
ajfa-14242	96	8	may	may	AUX
ajfa-14242	96	9	resort	resort	VERB
ajfa-14242	96	10	to	to	ADP
ajfa-14242	96	11	classification	classification	NOUN
ajfa-14242	96	12	shifting	shifting	NOUN
ajfa-14242	96	13	because	because	SCONJ
ajfa-14242	96	14	it	it	PRON
ajfa-14242	96	15	is	be	AUX
ajfa-14242	96	16	less	less	ADV
ajfa-14242	96	17	likely	likely	ADJ
ajfa-14242	96	18	to	to	PART
ajfa-14242	96	19	be	be	AUX
ajfa-14242	96	20	detected	detect	VERB
ajfa-14242	96	21	than	than	ADP
ajfa-14242	96	22	accrual	accrual	ADJ
ajfa-14242	96	23	-	-	PUNCT
ajfa-14242	96	24	based	base	VERB
ajfa-14242	96	25	earnings	earning	NOUN
ajfa-14242	96	26	management	management	NOUN
ajfa-14242	96	27	,	,	PUNCT
ajfa-14242	96	28	this	this	PRON
ajfa-14242	96	29	is	be	AUX
ajfa-14242	96	30	due	due	ADJ
ajfa-14242	96	31	to	to	ADP
ajfa-14242	96	32	the	the	DET
ajfa-14242	96	33	fact	fact	NOUN
ajfa-14242	96	34	that	that	SCONJ
ajfa-14242	96	35	classification	classification	NOUN
ajfa-14242	96	36	shifting	shifting	NOUN
ajfa-14242	96	37	does	do	AUX
ajfa-14242	96	38	not	not	PART
ajfa-14242	96	39	change	change	VERB
ajfa-14242	96	40	the	the	DET
ajfa-14242	96	41	bottom	bottom	ADJ
ajfa-14242	96	42	-	-	PUNCT
ajfa-14242	96	43	line	line	NOUN
ajfa-14242	96	44	net	net	ADJ
ajfa-14242	96	45	income	income	NOUN
ajfa-14242	96	46	,	,	PUNCT
ajfa-14242	96	47	in	in	ADP
ajfa-14242	96	48	addition	addition	NOUN
ajfa-14242	96	49	to	to	ADP
ajfa-14242	96	50	the	the	DET
ajfa-14242	96	51	fact	fact	NOUN
ajfa-14242	96	52	that	that	SCONJ
ajfa-14242	96	53	regulators	regulator	NOUN
ajfa-14242	96	54	or	or	CCONJ
ajfa-14242	96	55	external	external	ADJ
ajfa-14242	96	56	auditors	auditor	NOUN
ajfa-14242	96	57	pay	pay	VERB
ajfa-14242	96	58	it	it	PRON
ajfa-14242	96	59	less	less	ADJ
ajfa-14242	96	60	attention	attention	NOUN
ajfa-14242	96	61	.	.	PUNCT
ajfa-14242	97	1	(	(	PUNCT
ajfa-14242	97	2	zalata	zalata	PROPN
ajfa-14242	97	3	&	&	CCONJ
ajfa-14242	97	4	roberts	roberts	PROPN
ajfa-14242	97	5	,	,	PUNCT
ajfa-14242	97	6	2017	2017	NUM
ajfa-14242	97	7	)	)	PUNCT
ajfa-14242	97	8	.	.	PUNCT
ajfa-14242	98	1	however	however	ADV
ajfa-14242	98	2	,	,	PUNCT
ajfa-14242	98	3	even	even	ADV
ajfa-14242	98	4	if	if	SCONJ
ajfa-14242	98	5	regulators	regulator	NOUN
ajfa-14242	98	6	or	or	CCONJ
ajfa-14242	98	7	external	external	ADJ
ajfa-14242	98	8	auditors	auditor	NOUN
ajfa-14242	98	9	would	would	AUX
ajfa-14242	98	10	pay	pay	VERB
ajfa-14242	98	11	classification	classification	NOUN
ajfa-14242	98	12	shifting	shift	VERB
ajfa-14242	98	13	much	much	ADJ
ajfa-14242	98	14	attention	attention	NOUN
ajfa-14242	98	15	,	,	PUNCT
ajfa-14242	98	16	firms	firm	NOUN
ajfa-14242	98	17	with	with	ADP
ajfa-14242	98	18	misclassified	misclassified	ADJ
ajfa-14242	98	19	nonrecurring	nonrecurre	VERB
ajfa-14242	98	20	items	item	NOUN
ajfa-14242	98	21	may	may	AUX
ajfa-14242	98	22	be	be	AUX
ajfa-14242	98	23	suffering	suffer	VERB
ajfa-14242	98	24	declining	decline	VERB
ajfa-14242	98	25	performance	performance	NOUN
ajfa-14242	98	26	.	.	PUNCT
ajfa-14242	99	1	thus	thus	ADV
ajfa-14242	99	2	,	,	PUNCT
ajfa-14242	99	3	despite	despite	SCONJ
ajfa-14242	99	4	being	be	AUX
ajfa-14242	99	5	high	high	ADJ
ajfa-14242	99	6	,	,	PUNCT
ajfa-14242	99	7	reported	report	VERB
ajfa-14242	99	8	core	core	NOUN
ajfa-14242	99	9	income	income	NOUN
ajfa-14242	99	10	may	may	AUX
ajfa-14242	99	11	still	still	ADV
ajfa-14242	99	12	fall	fall	VERB
ajfa-14242	99	13	below	below	ADP
ajfa-14242	99	14	either	either	CCONJ
ajfa-14242	99	15	previous	previous	ADJ
ajfa-14242	99	16	periods	period	NOUN
ajfa-14242	99	17	'	'	PART
ajfa-14242	99	18	figures	figure	NOUN
ajfa-14242	99	19	,	,	PUNCT
ajfa-14242	99	20	or	or	CCONJ
ajfa-14242	99	21	relevant	relevant	ADJ
ajfa-14242	99	22	industry	industry	NOUN
ajfa-14242	99	23	benchmarks	benchmark	NOUN
ajfa-14242	99	24	(	(	PUNCT
ajfa-14242	99	25	mcvay,2006	mcvay,2006	NOUN
ajfa-14242	99	26	)	)	PUNCT
ajfa-14242	99	27	,	,	PUNCT
ajfa-14242	99	28	which	which	PRON
ajfa-14242	99	29	means	mean	VERB
ajfa-14242	99	30	that	that	SCONJ
ajfa-14242	99	31	the	the	DET
ajfa-14242	99	32	improper	improper	ADJ
ajfa-14242	99	33	categorization	categorization	NOUN
ajfa-14242	99	34	of	of	ADP
ajfa-14242	99	35	expenses	expense	NOUN
ajfa-14242	99	36	is	be	AUX
ajfa-14242	99	37	not	not	PART
ajfa-14242	99	38	obvious	obvious	ADJ
ajfa-14242	99	39	to	to	ADP
ajfa-14242	99	40	monitors	monitor	NOUN
ajfa-14242	99	41	.	.	PUNCT
ajfa-14242	100	1	it	it	PRON
ajfa-14242	100	2	is	be	AUX
ajfa-14242	100	3	known	know	VERB
ajfa-14242	100	4	that	that	SCONJ
ajfa-14242	100	5	high	high	ADJ
ajfa-14242	100	6	audit	audit	NOUN
ajfa-14242	100	7	quality	quality	NOUN
ajfa-14242	100	8	is	be	AUX
ajfa-14242	100	9	associated	associate	VERB
ajfa-14242	100	10	with	with	ADP
ajfa-14242	100	11	effective	effective	ADJ
ajfa-14242	100	12	monitoring	monitoring	NOUN
ajfa-14242	100	13	,	,	PUNCT
ajfa-14242	100	14	which	which	PRON
ajfa-14242	100	15	limits	limit	VERB
ajfa-14242	100	16	managers	manager	NOUN
ajfa-14242	100	17	'	'	PART
ajfa-14242	100	18	ability	ability	NOUN
ajfa-14242	100	19	to	to	PART
ajfa-14242	100	20	take	take	VERB
ajfa-14242	100	21	opportunistic	opportunistic	ADJ
ajfa-14242	100	22	choices	choice	NOUN
ajfa-14242	100	23	.	.	PUNCT
ajfa-14242	101	1	it	it	PRON
ajfa-14242	101	2	is	be	AUX
ajfa-14242	101	3	established	establish	VERB
ajfa-14242	101	4	in	in	ADP
ajfa-14242	101	5	the	the	DET
ajfa-14242	101	6	auditing	auditing	NOUN
ajfa-14242	101	7	literature	literature	NOUN
ajfa-14242	101	8	that	that	PRON
ajfa-14242	101	9	the	the	PRON
ajfa-14242	101	10	better	well	ADJ
ajfa-14242	101	11	the	the	DET
ajfa-14242	101	12	audit	audit	NOUN
ajfa-14242	101	13	technology	technology	NOUN
ajfa-14242	101	14	,	,	PUNCT
ajfa-14242	101	15	the	the	PRON
ajfa-14242	101	16	better	well	ADJ
ajfa-14242	101	17	the	the	DET
ajfa-14242	101	18	detection	detection	NOUN
ajfa-14242	101	19	of	of	ADP
ajfa-14242	101	20	earnings	earning	NOUN
ajfa-14242	101	21	management	management	NOUN
ajfa-14242	101	22	,	,	PUNCT
ajfa-14242	101	23	the	the	PRON
ajfa-14242	101	24	greater	great	ADJ
ajfa-14242	101	25	the	the	DET
ajfa-14242	101	26	penalties	penalty	NOUN
ajfa-14242	101	27	for	for	ADP
ajfa-14242	101	28	them	they	PRON
ajfa-14242	101	29	,	,	PUNCT
ajfa-14242	101	30	the	the	DET
ajfa-14242	101	31	less	less	ADJ
ajfa-14242	101	32	are	be	AUX
ajfa-14242	101	33	the	the	DET
ajfa-14242	101	34	incentives	incentive	NOUN
ajfa-14242	101	35	of	of	ADP
ajfa-14242	101	36	management	management	NOUN
ajfa-14242	101	37	to	to	PART
ajfa-14242	101	38	manipulate	manipulate	VERB
ajfa-14242	101	39	the	the	DET
ajfa-14242	101	40	performance	performance	NOUN
ajfa-14242	101	41	measures	measure	NOUN
ajfa-14242	101	42	,	,	PUNCT
ajfa-14242	101	43	and	and	CCONJ
ajfa-14242	101	44	the	the	PRON
ajfa-14242	101	45	larger	large	ADJ
ajfa-14242	101	46	the	the	DET
ajfa-14242	101	47	sensitivity	sensitivity	NOUN
ajfa-14242	101	48	to	to	ADP
ajfa-14242	101	49	earnings	earning	NOUN
ajfa-14242	101	50	components	component	NOUN
ajfa-14242	101	51	.	.	PUNCT
ajfa-14242	102	1	this	this	PRON
ajfa-14242	102	2	will	will	AUX
ajfa-14242	102	3	make	make	VERB
ajfa-14242	102	4	the	the	DET
ajfa-14242	102	5	overall	overall	ADJ
ajfa-14242	102	6	perceived	perceive	VERB
ajfa-14242	102	7	core	core	NOUN
ajfa-14242	102	8	earnings	earning	NOUN
ajfa-14242	102	9	more	more	ADV
ajfa-14242	102	10	revealing	revealing	ADJ
ajfa-14242	102	11	of	of	ADP
ajfa-14242	102	12	production	production	NOUN
ajfa-14242	102	13	effort	effort	NOUN
ajfa-14242	102	14	.	.	PUNCT
ajfa-14242	103	1	(	(	PUNCT
ajfa-14242	103	2	joo	joo	NOUN
ajfa-14242	103	3	&	&	CCONJ
ajfa-14242	103	4	chamberlain	chamberlain	PROPN
ajfa-14242	103	5	,	,	PUNCT
ajfa-14242	103	6	2016	2016	NUM
ajfa-14242	103	7	)	)	PUNCT
ajfa-14242	103	8	.	.	PUNCT
ajfa-14242	104	1	as	as	ADP
ajfa-14242	104	2	a	a	DET
ajfa-14242	104	3	result	result	NOUN
ajfa-14242	104	4	,	,	PUNCT
ajfa-14242	104	5	auditors	auditor	NOUN
ajfa-14242	104	6	could	could	AUX
ajfa-14242	104	7	act	act	VERB
ajfa-14242	104	8	as	as	ADP
ajfa-14242	104	9	a	a	DET
ajfa-14242	104	10	deterrent	deterrent	NOUN
ajfa-14242	104	11	to	to	ADP
ajfa-14242	104	12	earnings	earning	NOUN
ajfa-14242	104	13	management	management	NOUN
ajfa-14242	104	14	.	.	PUNCT
ajfa-14242	105	1	prior	prior	ADJ
ajfa-14242	105	2	research	research	NOUN
ajfa-14242	105	3	indicated	indicate	VERB
ajfa-14242	105	4	that	that	SCONJ
ajfa-14242	105	5	the	the	DET
ajfa-14242	105	6	presence	presence	NOUN
ajfa-14242	105	7	of	of	ADP
ajfa-14242	105	8	a	a	DET
ajfa-14242	105	9	big	big	ADJ
ajfa-14242	105	10	n	n	PRON
ajfa-14242	105	11	auditor	auditor	NOUN
ajfa-14242	105	12	has	have	VERB
ajfa-14242	105	13	a	a	DET
ajfa-14242	105	14	significant	significant	ADJ
ajfa-14242	105	15	positive	positive	ADJ
ajfa-14242	105	16	effect	effect	NOUN
ajfa-14242	105	17	on	on	ADP
ajfa-14242	105	18	the	the	DET
ajfa-14242	105	19	quality	quality	NOUN
ajfa-14242	105	20	of	of	ADP
ajfa-14242	105	21	reported	report	VERB
ajfa-14242	105	22	earnings	earning	NOUN
ajfa-14242	105	23	.	.	PUNCT
ajfa-14242	106	1	(	(	PUNCT
ajfa-14242	106	2	knechel	knechel	PROPN
ajfa-14242	106	3	et	et	PROPN
ajfa-14242	106	4	.	.	PUNCT
ajfa-14242	107	1	al	al	PROPN
ajfa-14242	107	2	,	,	PUNCT
ajfa-14242	107	3	2012	2012	NUM
ajfa-14242	107	4	)	)	PUNCT
ajfa-14242	107	5	however	however	ADV
ajfa-14242	107	6	,	,	PUNCT
ajfa-14242	107	7	the	the	DET
ajfa-14242	107	8	detection	detection	NOUN
ajfa-14242	107	9	of	of	ADP
ajfa-14242	107	10	classification	classification	NOUN
ajfa-14242	107	11	shifting	shift	VERB
ajfa-14242	107	12	by	by	ADP
ajfa-14242	107	13	auditors	auditor	NOUN
ajfa-14242	107	14	is	be	AUX
ajfa-14242	107	15	tough	tough	ADJ
ajfa-14242	107	16	,	,	PUNCT
ajfa-14242	107	17	as	as	SCONJ
ajfa-14242	107	18	managers	manager	NOUN
ajfa-14242	107	19	may	may	AUX
ajfa-14242	107	20	keep	keep	VERB
ajfa-14242	107	21	the	the	DET
ajfa-14242	107	22	documentation	documentation	NOUN
ajfa-14242	107	23	too	too	ADV
ajfa-14242	107	24	general	general	ADJ
ajfa-14242	107	25	(	(	PUNCT
ajfa-14242	107	26	mcvay	mcvay	PROPN
ajfa-14242	107	27	,	,	PUNCT
ajfa-14242	107	28	2006	2006	NUM
ajfa-14242	107	29	)	)	PUNCT
ajfa-14242	107	30	.	.	PUNCT
ajfa-14242	108	1	as	as	ADP
ajfa-14242	108	2	a	a	DET
ajfa-14242	108	3	result	result	NOUN
ajfa-14242	108	4	,	,	PUNCT
ajfa-14242	108	5	auditors	auditor	NOUN
ajfa-14242	108	6	can	can	AUX
ajfa-14242	108	7	not	not	PART
ajfa-14242	108	8	always	always	ADV
ajfa-14242	108	9	accurately	accurately	ADV
ajfa-14242	108	10	verify	verify	VERB
ajfa-14242	108	11	the	the	DET
ajfa-14242	108	12	appropriateness	appropriateness	NOUN
ajfa-14242	108	13	of	of	ADP
ajfa-14242	108	14	core	core	NOUN
ajfa-14242	108	15	expenses	expense	VERB
ajfa-14242	108	16	classification	classification	NOUN
ajfa-14242	108	17	.	.	PUNCT
ajfa-14242	109	1	(	(	PUNCT
ajfa-14242	109	2	chae	chae	PROPN
ajfa-14242	109	3	&	&	CCONJ
ajfa-14242	109	4	nakano,2015	nakano,2015	NOUN
ajfa-14242	109	5	)	)	PUNCT
ajfa-14242	109	6	.	.	PUNCT
ajfa-14242	110	1	as	as	SCONJ
ajfa-14242	110	2	net	net	ADJ
ajfa-14242	110	3	income	income	NOUN
ajfa-14242	110	4	does	do	AUX
ajfa-14242	110	5	not	not	PART
ajfa-14242	110	6	change	change	VERB
ajfa-14242	110	7	when	when	SCONJ
ajfa-14242	110	8	operating	operating	NOUN
ajfa-14242	110	9	income	income	NOUN
ajfa-14242	110	10	is	be	AUX
ajfa-14242	110	11	manipulated	manipulate	VERB
ajfa-14242	110	12	due	due	ADP
ajfa-14242	110	13	to	to	ADP
ajfa-14242	110	14	classification	classification	NOUN
ajfa-14242	110	15	shifting	shifting	NOUN
ajfa-14242	110	16	,	,	PUNCT
ajfa-14242	110	17	auditors	auditor	NOUN
ajfa-14242	110	18	may	may	AUX
ajfa-14242	110	19	pay	pay	VERB
ajfa-14242	110	20	less	less	ADJ
ajfa-14242	110	21	attention	attention	NOUN
ajfa-14242	110	22	to	to	ADP
ajfa-14242	110	23	the	the	DET
ajfa-14242	110	24	identification	identification	NOUN
ajfa-14242	110	25	and	and	CCONJ
ajfa-14242	110	26	verification	verification	NOUN
ajfa-14242	110	27	of	of	ADP
ajfa-14242	110	28	these	these	DET
ajfa-14242	110	29	accounts	account	NOUN
ajfa-14242	110	30	.	.	PUNCT
ajfa-14242	111	1	(	(	PUNCT
ajfa-14242	111	2	chae	chae	PROPN
ajfa-14242	111	3	&	&	CCONJ
ajfa-14242	111	4	nakano	nakano	PROPN
ajfa-14242	111	5	,	,	PUNCT
ajfa-14242	111	6	2015	2015	NUM
ajfa-14242	111	7	)	)	PUNCT
ajfa-14242	111	8	,	,	PUNCT
ajfa-14242	111	9	they	they	PRON
ajfa-14242	111	10	also	also	ADV
ajfa-14242	111	11	may	may	AUX
ajfa-14242	111	12	exert	exert	VERB
ajfa-14242	111	13	fewer	few	ADJ
ajfa-14242	111	14	efforts	effort	NOUN
ajfa-14242	111	15	to	to	PART
ajfa-14242	111	16	correct	correct	VERB
ajfa-14242	111	17	these	these	DET
ajfa-14242	111	18	misclassifications	misclassification	NOUN
ajfa-14242	111	19	as	as	SCONJ
ajfa-14242	111	20	they	they	PRON
ajfa-14242	111	21	have	have	VERB
ajfa-14242	111	22	no	no	DET
ajfa-14242	111	23	impact	impact	NOUN
ajfa-14242	111	24	on	on	ADP
ajfa-14242	111	25	the	the	DET
ajfa-14242	111	26	bottom	bottom	ADJ
ajfa-14242	111	27	-	-	PUNCT
ajfa-14242	111	28	line	line	NOUN
ajfa-14242	111	29	profits	profit	NOUN
ajfa-14242	111	30	.	.	PUNCT
ajfa-14242	112	1	(	(	PUNCT
ajfa-14242	112	2	nelson	nelson	PROPN
ajfa-14242	112	3	et	et	PROPN
ajfa-14242	112	4	.	.	PUNCT
ajfa-14242	113	1	al	al	PROPN
ajfa-14242	113	2	,	,	PUNCT
ajfa-14242	113	3	2002	2002	NUM
ajfa-14242	113	4	)	)	PUNCT
ajfa-14242	113	5	a	a	DET
ajfa-14242	113	6	considerable	considerable	ADJ
ajfa-14242	113	7	amount	amount	NOUN
ajfa-14242	113	8	of	of	ADP
ajfa-14242	113	9	research	research	NOUN
ajfa-14242	113	10	indicated	indicate	VERB
ajfa-14242	113	11	that	that	SCONJ
ajfa-14242	113	12	auditors	auditor	NOUN
ajfa-14242	113	13	fail	fail	VERB
ajfa-14242	113	14	to	to	PART
ajfa-14242	113	15	curb	curb	VERB
ajfa-14242	113	16	this	this	DET
ajfa-14242	113	17	form	form	NOUN
ajfa-14242	113	18	of	of	ADP
ajfa-14242	113	19	earnings	earning	NOUN
ajfa-14242	113	20	management	management	NOUN
ajfa-14242	113	21	in	in	ADP
ajfa-14242	113	22	countries	country	NOUN
ajfa-14242	113	23	with	with	ADP
ajfa-14242	113	24	weak	weak	ADJ
ajfa-14242	113	25	,	,	PUNCT
ajfa-14242	113	26	inefficient	inefficient	ADJ
ajfa-14242	113	27	legal	legal	ADJ
ajfa-14242	113	28	institutions	institution	NOUN
ajfa-14242	113	29	,	,	PUNCT
ajfa-14242	113	30	as	as	SCONJ
ajfa-14242	113	31	the	the	DET
ajfa-14242	113	32	willingness	willingness	NOUN
ajfa-14242	113	33	to	to	PART
ajfa-14242	113	34	report	report	VERB
ajfa-14242	113	35	such	such	ADJ
ajfa-14242	113	36	misclassifications	misclassification	NOUN
ajfa-14242	113	37	is	be	AUX
ajfa-14242	113	38	primarily	primarily	ADV
ajfa-14242	113	39	driven	drive	VERB
ajfa-14242	113	40	by	by	ADP
ajfa-14242	113	41	the	the	DET
ajfa-14242	113	42	perceived	perceive	VERB
ajfa-14242	113	43	strength	strength	NOUN
ajfa-14242	113	44	of	of	ADP
ajfa-14242	113	45	the	the	DET
ajfa-14242	113	46	institutional	institutional	ADJ
ajfa-14242	113	47	controls	control	NOUN
ajfa-14242	113	48	and	and	CCONJ
ajfa-14242	113	49	legal	legal	ADJ
ajfa-14242	113	50	regimes	regime	NOUN
ajfa-14242	113	51	.	.	PUNCT
ajfa-14242	114	1	(	(	PUNCT
ajfa-14242	114	2	haw	haw	INTJ
ajfa-14242	114	3	et.al	et.al	PROPN
ajfa-14242	114	4	,	,	PUNCT
ajfa-14242	114	5	2011	2011	NUM
ajfa-14242	114	6	;	;	PUNCT
ajfa-14242	114	7	desai	desai	PROPN
ajfa-14242	114	8	&	&	CCONJ
ajfa-14242	114	9	nagar	nagar	PROPN
ajfa-14242	114	10	,	,	PUNCT
ajfa-14242	114	11	2016	2016	NUM
ajfa-14242	114	12	)	)	PUNCT
ajfa-14242	114	13	asian	asian	ADJ
ajfa-14242	114	14	journal	journal	NOUN
ajfa-14242	114	15	of	of	ADP
ajfa-14242	114	16	finance	finance	PROPN
ajfa-14242	114	17	&	&	CCONJ
ajfa-14242	114	18	accounting	accounting	PROPN
ajfa-14242	114	19	issn	issn	PROPN
ajfa-14242	114	20	1946	1946	NUM
ajfa-14242	114	21	-	-	PUNCT
ajfa-14242	114	22	052x	052x	PROPN
ajfa-14242	114	23	2019	2019	NUM
ajfa-14242	114	24	,	,	PUNCT
ajfa-14242	114	25	vol	vol	NOUN
ajfa-14242	114	26	.	.	PROPN
ajfa-14242	115	1	11	11	NUM
ajfa-14242	115	2	,	,	PUNCT
ajfa-14242	115	3	no	no	INTJ
ajfa-14242	115	4	.	.	NOUN
ajfa-14242	115	5	1	1	NUM
ajfa-14242	115	6	36	36	NUM
ajfa-14242	115	7	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	115	8	3	3	NUM
ajfa-14242	115	9	.	.	PUNCT
ajfa-14242	115	10	discussion	discussion	NOUN
ajfa-14242	115	11	and	and	CCONJ
ajfa-14242	115	12	implications	implication	NOUN
ajfa-14242	115	13	the	the	DET
ajfa-14242	115	14	purpose	purpose	NOUN
ajfa-14242	115	15	of	of	ADP
ajfa-14242	115	16	the	the	DET
ajfa-14242	115	17	current	current	ADJ
ajfa-14242	115	18	paper	paper	NOUN
ajfa-14242	115	19	was	be	AUX
ajfa-14242	115	20	to	to	PART
ajfa-14242	115	21	highlight	highlight	VERB
ajfa-14242	115	22	the	the	DET
ajfa-14242	115	23	motivations	motivation	NOUN
ajfa-14242	115	24	that	that	PRON
ajfa-14242	115	25	may	may	AUX
ajfa-14242	115	26	encourage	encourage	VERB
ajfa-14242	115	27	managements	management	NOUN
ajfa-14242	115	28	of	of	ADP
ajfa-14242	115	29	firms	firm	NOUN
ajfa-14242	115	30	to	to	PART
ajfa-14242	115	31	practice	practice	VERB
ajfa-14242	115	32	classification	classification	NOUN
ajfa-14242	115	33	shifting	shifting	NOUN
ajfa-14242	115	34	.	.	PUNCT
ajfa-14242	116	1	it	it	PRON
ajfa-14242	116	2	has	have	AUX
ajfa-14242	116	3	systematically	systematically	ADV
ajfa-14242	116	4	presented	present	VERB
ajfa-14242	116	5	the	the	DET
ajfa-14242	116	6	state	state	NOUN
ajfa-14242	116	7	of	of	ADP
ajfa-14242	116	8	empirical	empirical	ADJ
ajfa-14242	116	9	research	research	NOUN
ajfa-14242	116	10	on	on	ADP
ajfa-14242	116	11	classification	classification	NOUN
ajfa-14242	116	12	shifting	shift	VERB
ajfa-14242	116	13	and	and	CCONJ
ajfa-14242	116	14	analyzed	analyze	VERB
ajfa-14242	116	15	the	the	DET
ajfa-14242	116	16	motives	motive	NOUN
ajfa-14242	116	17	of	of	ADP
ajfa-14242	116	18	practicing	practice	VERB
ajfa-14242	116	19	it	it	PRON
ajfa-14242	116	20	using	use	VERB
ajfa-14242	116	21	a	a	DET
ajfa-14242	116	22	qualitative	qualitative	ADJ
ajfa-14242	116	23	approach	approach	NOUN
ajfa-14242	116	24	.	.	PUNCT
ajfa-14242	117	1	as	as	SCONJ
ajfa-14242	117	2	the	the	DET
ajfa-14242	117	3	aim	aim	NOUN
ajfa-14242	117	4	of	of	ADP
ajfa-14242	117	5	this	this	DET
ajfa-14242	117	6	study	study	NOUN
ajfa-14242	117	7	was	be	AUX
ajfa-14242	117	8	to	to	PART
ajfa-14242	117	9	demonstrate	demonstrate	VERB
ajfa-14242	117	10	and	and	CCONJ
ajfa-14242	117	11	discuss	discuss	VERB
ajfa-14242	117	12	the	the	DET
ajfa-14242	117	13	underlying	underlie	VERB
ajfa-14242	117	14	motives	motive	NOUN
ajfa-14242	117	15	and	and	CCONJ
ajfa-14242	117	16	incentives	incentive	NOUN
ajfa-14242	117	17	that	that	PRON
ajfa-14242	117	18	encourage	encourage	VERB
ajfa-14242	117	19	management	management	NOUN
ajfa-14242	117	20	to	to	PART
ajfa-14242	117	21	practice	practice	VERB
ajfa-14242	117	22	classification	classification	NOUN
ajfa-14242	117	23	shifting	shifting	NOUN
ajfa-14242	117	24	,	,	PUNCT
ajfa-14242	117	25	a	a	DET
ajfa-14242	117	26	comprehensive	comprehensive	ADJ
ajfa-14242	117	27	search	search	NOUN
ajfa-14242	117	28	was	be	AUX
ajfa-14242	117	29	performed	perform	VERB
ajfa-14242	117	30	in	in	ADP
ajfa-14242	117	31	five	five	NUM
ajfa-14242	117	32	major	major	ADJ
ajfa-14242	117	33	data	datum	NOUN
ajfa-14242	117	34	bases	basis	NOUN
ajfa-14242	117	35	that	that	PRON
ajfa-14242	117	36	relates	relate	VERB
ajfa-14242	117	37	to	to	ADP
ajfa-14242	117	38	business	business	NOUN
ajfa-14242	117	39	and	and	CCONJ
ajfa-14242	117	40	accounting	accounting	NOUN
ajfa-14242	117	41	subjects	subject	NOUN
ajfa-14242	117	42	,	,	PUNCT
ajfa-14242	117	43	this	this	DET
ajfa-14242	117	44	search	search	NOUN
ajfa-14242	117	45	resulted	result	VERB
ajfa-14242	117	46	in	in	ADP
ajfa-14242	117	47	identifying	identify	VERB
ajfa-14242	117	48	47	47	NUM
ajfa-14242	117	49	articles	article	NOUN
ajfa-14242	117	50	discussing	discuss	VERB
ajfa-14242	117	51	classification	classification	NOUN
ajfa-14242	117	52	shifting	shifting	NOUN
ajfa-14242	117	53	that	that	PRON
ajfa-14242	117	54	were	be	AUX
ajfa-14242	117	55	published	publish	VERB
ajfa-14242	117	56	in	in	ADP
ajfa-14242	117	57	english	english	PROPN
ajfa-14242	117	58	journals	journal	NOUN
ajfa-14242	117	59	up	up	ADP
ajfa-14242	117	60	to	to	ADP
ajfa-14242	117	61	the	the	DET
ajfa-14242	117	62	year	year	NOUN
ajfa-14242	117	63	2017	2017	NUM
ajfa-14242	117	64	.	.	PUNCT
ajfa-14242	118	1	the	the	DET
ajfa-14242	118	2	most	most	ADV
ajfa-14242	118	3	obvious	obvious	ADJ
ajfa-14242	118	4	findings	finding	NOUN
ajfa-14242	118	5	to	to	PART
ajfa-14242	118	6	emerge	emerge	VERB
ajfa-14242	118	7	from	from	ADP
ajfa-14242	118	8	this	this	DET
ajfa-14242	118	9	study	study	NOUN
ajfa-14242	118	10	is	be	AUX
ajfa-14242	118	11	that	that	SCONJ
ajfa-14242	118	12	management	management	NOUN
ajfa-14242	118	13	may	may	AUX
ajfa-14242	118	14	engage	engage	VERB
ajfa-14242	118	15	in	in	ADP
ajfa-14242	118	16	classification	classification	NOUN
ajfa-14242	118	17	shifting	shift	VERB
ajfa-14242	118	18	for	for	ADP
ajfa-14242	118	19	the	the	DET
ajfa-14242	118	20	reason	reason	NOUN
ajfa-14242	118	21	that	that	SCONJ
ajfa-14242	118	22	it	it	PRON
ajfa-14242	118	23	is	be	AUX
ajfa-14242	118	24	less	less	ADV
ajfa-14242	118	25	costly	costly	ADJ
ajfa-14242	118	26	than	than	ADP
ajfa-14242	118	27	other	other	ADJ
ajfa-14242	118	28	earnings	earning	NOUN
ajfa-14242	118	29	management	management	NOUN
ajfa-14242	118	30	methods	method	NOUN
ajfa-14242	118	31	,	,	PUNCT
ajfa-14242	118	32	the	the	DET
ajfa-14242	118	33	firm	firm	NOUN
ajfa-14242	118	34	is	be	AUX
ajfa-14242	118	35	in	in	ADP
ajfa-14242	118	36	current	current	ADJ
ajfa-14242	118	37	or	or	CCONJ
ajfa-14242	118	38	potential	potential	ADJ
ajfa-14242	118	39	state	state	NOUN
ajfa-14242	118	40	of	of	ADP
ajfa-14242	118	41	financial	financial	ADJ
ajfa-14242	118	42	distress	distress	NOUN
ajfa-14242	118	43	,	,	PUNCT
ajfa-14242	118	44	management	management	NOUN
ajfa-14242	118	45	of	of	ADP
ajfa-14242	118	46	the	the	DET
ajfa-14242	118	47	firm	firm	NOUN
ajfa-14242	118	48	has	have	VERB
ajfa-14242	118	49	the	the	DET
ajfa-14242	118	50	desire	desire	NOUN
ajfa-14242	118	51	to	to	PART
ajfa-14242	118	52	meet	meet	VERB
ajfa-14242	118	53	or	or	CCONJ
ajfa-14242	118	54	beat	beat	VERB
ajfa-14242	118	55	earnings	earning	NOUN
ajfa-14242	118	56	benchmarks	benchmark	NOUN
ajfa-14242	118	57	,	,	PUNCT
ajfa-14242	118	58	the	the	DET
ajfa-14242	118	59	ownership	ownership	NOUN
ajfa-14242	118	60	structure	structure	NOUN
ajfa-14242	118	61	of	of	ADP
ajfa-14242	118	62	the	the	DET
ajfa-14242	118	63	firm	firm	NOUN
ajfa-14242	118	64	has	have	VERB
ajfa-14242	118	65	some	some	DET
ajfa-14242	118	66	characteristics	characteristic	NOUN
ajfa-14242	118	67	that	that	PRON
ajfa-14242	118	68	encourage	encourage	VERB
ajfa-14242	118	69	management	management	NOUN
ajfa-14242	118	70	to	to	PART
ajfa-14242	118	71	engage	engage	VERB
ajfa-14242	118	72	in	in	ADP
ajfa-14242	118	73	such	such	DET
ajfa-14242	118	74	a	a	DET
ajfa-14242	118	75	practice	practice	NOUN
ajfa-14242	118	76	,	,	PUNCT
ajfa-14242	118	77	the	the	DET
ajfa-14242	118	78	firm	firm	NOUN
ajfa-14242	118	79	is	be	AUX
ajfa-14242	118	80	performing	perform	VERB
ajfa-14242	118	81	in	in	ADP
ajfa-14242	118	82	a	a	DET
ajfa-14242	118	83	weak	weak	ADJ
ajfa-14242	118	84	corporate	corporate	ADJ
ajfa-14242	118	85	governance	governance	NOUN
ajfa-14242	118	86	environment	environment	NOUN
ajfa-14242	118	87	,	,	PUNCT
ajfa-14242	118	88	or	or	CCONJ
ajfa-14242	118	89	due	due	ADP
ajfa-14242	118	90	to	to	ADP
ajfa-14242	118	91	the	the	DET
ajfa-14242	118	92	fact	fact	NOUN
ajfa-14242	118	93	that	that	SCONJ
ajfa-14242	118	94	classification	classification	NOUN
ajfa-14242	118	95	shifting	shift	VERB
ajfa-14242	118	96	is	be	AUX
ajfa-14242	118	97	tough	tough	ADJ
ajfa-14242	118	98	to	to	PART
ajfa-14242	118	99	be	be	AUX
ajfa-14242	118	100	detected	detect	VERB
ajfa-14242	118	101	by	by	ADP
ajfa-14242	118	102	external	external	ADJ
ajfa-14242	118	103	monitors	monitor	NOUN
ajfa-14242	118	104	.	.	PUNCT
ajfa-14242	119	1	the	the	DET
ajfa-14242	119	2	results	result	NOUN
ajfa-14242	119	3	of	of	ADP
ajfa-14242	119	4	this	this	DET
ajfa-14242	119	5	paper	paper	NOUN
ajfa-14242	119	6	support	support	NOUN
ajfa-14242	119	7	the	the	DET
ajfa-14242	119	8	idea	idea	NOUN
ajfa-14242	119	9	that	that	SCONJ
ajfa-14242	119	10	,	,	PUNCT
ajfa-14242	119	11	when	when	SCONJ
ajfa-14242	119	12	surrounded	surround	VERB
ajfa-14242	119	13	by	by	ADP
ajfa-14242	119	14	the	the	DET
ajfa-14242	119	15	suitable	suitable	ADJ
ajfa-14242	119	16	circumstances	circumstance	NOUN
ajfa-14242	119	17	,	,	PUNCT
ajfa-14242	119	18	managements	management	NOUN
ajfa-14242	119	19	tend	tend	VERB
ajfa-14242	119	20	to	to	PART
ajfa-14242	119	21	resort	resort	VERB
ajfa-14242	119	22	to	to	ADP
ajfa-14242	119	23	classification	classification	NOUN
ajfa-14242	119	24	shifting	shift	VERB
ajfa-14242	119	25	as	as	ADP
ajfa-14242	119	26	one	one	NUM
ajfa-14242	119	27	of	of	ADP
ajfa-14242	119	28	less	less	ADV
ajfa-14242	119	29	costly	costly	ADJ
ajfa-14242	119	30	,	,	PUNCT
ajfa-14242	119	31	paid	pay	VERB
ajfa-14242	119	32	less	less	ADJ
ajfa-14242	119	33	attention	attention	NOUN
ajfa-14242	119	34	earnings	earning	NOUN
ajfa-14242	119	35	management	management	NOUN
ajfa-14242	119	36	methods	method	NOUN
ajfa-14242	119	37	.	.	PUNCT
ajfa-14242	120	1	as	as	SCONJ
ajfa-14242	120	2	classification	classification	NOUN
ajfa-14242	120	3	shifting	shift	VERB
ajfa-14242	120	4	is	be	AUX
ajfa-14242	120	5	a	a	DET
ajfa-14242	120	6	relatively	relatively	ADV
ajfa-14242	120	7	new	new	ADJ
ajfa-14242	120	8	method	method	NOUN
ajfa-14242	120	9	as	as	SCONJ
ajfa-14242	120	10	opposed	oppose	VERB
ajfa-14242	120	11	to	to	ADP
ajfa-14242	120	12	other	other	ADJ
ajfa-14242	120	13	earnings	earning	NOUN
ajfa-14242	120	14	management	management	NOUN
ajfa-14242	120	15	methods	method	NOUN
ajfa-14242	120	16	,	,	PUNCT
ajfa-14242	120	17	it	it	PRON
ajfa-14242	120	18	would	would	AUX
ajfa-14242	120	19	be	be	AUX
ajfa-14242	120	20	beneficial	beneficial	ADJ
ajfa-14242	120	21	to	to	ADP
ajfa-14242	120	22	accounting	account	VERB
ajfa-14242	120	23	researchers	researcher	NOUN
ajfa-14242	120	24	to	to	PART
ajfa-14242	120	25	get	get	VERB
ajfa-14242	120	26	deeper	deep	ADJ
ajfa-14242	120	27	understanding	understanding	NOUN
ajfa-14242	120	28	about	about	ADP
ajfa-14242	120	29	it	it	PRON
ajfa-14242	120	30	,	,	PUNCT
ajfa-14242	120	31	in	in	ADP
ajfa-14242	120	32	order	order	NOUN
ajfa-14242	120	33	to	to	PART
ajfa-14242	120	34	be	be	AUX
ajfa-14242	120	35	better	well	ADV
ajfa-14242	120	36	able	able	ADJ
ajfa-14242	120	37	to	to	PART
ajfa-14242	120	38	explore	explore	VERB
ajfa-14242	120	39	its	its	PRON
ajfa-14242	120	40	association	association	NOUN
ajfa-14242	120	41	with	with	ADP
ajfa-14242	120	42	other	other	ADJ
ajfa-14242	120	43	variables	variable	NOUN
ajfa-14242	120	44	.	.	PUNCT
ajfa-14242	121	1	the	the	DET
ajfa-14242	121	2	above	above	ADJ
ajfa-14242	121	3	mentioned	mention	VERB
ajfa-14242	121	4	findings	finding	NOUN
ajfa-14242	121	5	provide	provide	VERB
ajfa-14242	121	6	the	the	DET
ajfa-14242	121	7	following	follow	VERB
ajfa-14242	121	8	insights	insight	NOUN
ajfa-14242	121	9	for	for	ADP
ajfa-14242	121	10	future	future	ADJ
ajfa-14242	121	11	research	research	NOUN
ajfa-14242	121	12	:	:	PUNCT
ajfa-14242	121	13	exploring	explore	VERB
ajfa-14242	121	14	whether	whether	SCONJ
ajfa-14242	121	15	firms	firm	NOUN
ajfa-14242	121	16	'	'	PART
ajfa-14242	121	17	managements	management	NOUN
ajfa-14242	121	18	in	in	ADP
ajfa-14242	121	19	certain	certain	ADJ
ajfa-14242	121	20	countries	country	NOUN
ajfa-14242	121	21	engage	engage	VERB
ajfa-14242	121	22	in	in	ADP
ajfa-14242	121	23	classification	classification	NOUN
ajfa-14242	121	24	shifting	shift	VERB
ajfa-14242	121	25	or	or	CCONJ
ajfa-14242	121	26	not	not	PART
ajfa-14242	121	27	,	,	PUNCT
ajfa-14242	121	28	comparing	compare	VERB
ajfa-14242	121	29	classification	classification	NOUN
ajfa-14242	121	30	shifting	shift	VERB
ajfa-14242	121	31	practices	practice	NOUN
ajfa-14242	121	32	in	in	ADP
ajfa-14242	121	33	developed	develop	VERB
ajfa-14242	121	34	versus	versus	ADP
ajfa-14242	121	35	developing	develop	VERB
ajfa-14242	121	36	countries	country	NOUN
ajfa-14242	121	37	,	,	PUNCT
ajfa-14242	121	38	and	and	CCONJ
ajfa-14242	121	39	statistically	statistically	ADV
ajfa-14242	121	40	testing	test	VERB
ajfa-14242	121	41	the	the	DET
ajfa-14242	121	42	association	association	NOUN
ajfa-14242	121	43	between	between	ADP
ajfa-14242	121	44	classification	classification	NOUN
ajfa-14242	121	45	shifting	shift	VERB
ajfa-14242	121	46	and	and	CCONJ
ajfa-14242	121	47	each	each	PRON
ajfa-14242	121	48	of	of	ADP
ajfa-14242	121	49	the	the	DET
ajfa-14242	121	50	motivations	motivation	NOUN
ajfa-14242	121	51	highlighted	highlight	VERB
ajfa-14242	121	52	in	in	ADP
ajfa-14242	121	53	this	this	DET
ajfa-14242	121	54	paper	paper	NOUN
ajfa-14242	121	55	.	.	PUNCT
ajfa-14242	122	1	beyond	beyond	ADP
ajfa-14242	122	2	these	these	DET
ajfa-14242	122	3	potentially	potentially	ADV
ajfa-14242	122	4	interesting	interesting	ADJ
ajfa-14242	122	5	aspects	aspect	NOUN
ajfa-14242	122	6	and	and	CCONJ
ajfa-14242	122	7	suggestions	suggestion	NOUN
ajfa-14242	122	8	for	for	ADP
ajfa-14242	122	9	future	future	ADJ
ajfa-14242	122	10	research	research	NOUN
ajfa-14242	122	11	,	,	PUNCT
ajfa-14242	122	12	the	the	DET
ajfa-14242	122	13	findings	finding	NOUN
ajfa-14242	122	14	of	of	ADP
ajfa-14242	122	15	this	this	DET
ajfa-14242	122	16	systematic	systematic	ADJ
ajfa-14242	122	17	review	review	NOUN
ajfa-14242	122	18	can	can	AUX
ajfa-14242	122	19	be	be	AUX
ajfa-14242	122	20	used	use	VERB
ajfa-14242	122	21	as	as	ADP
ajfa-14242	122	22	a	a	DET
ajfa-14242	122	23	guideline	guideline	NOUN
ajfa-14242	122	24	for	for	ADP
ajfa-14242	122	25	standard	standard	ADJ
ajfa-14242	122	26	setters	setter	NOUN
ajfa-14242	122	27	,	,	PUNCT
ajfa-14242	122	28	policy	policy	NOUN
ajfa-14242	122	29	makers	maker	NOUN
ajfa-14242	122	30	and	and	CCONJ
ajfa-14242	122	31	regulators	regulator	NOUN
ajfa-14242	122	32	with	with	ADP
ajfa-14242	122	33	the	the	DET
ajfa-14242	122	34	purpose	purpose	NOUN
ajfa-14242	122	35	of	of	ADP
ajfa-14242	122	36	controlling	control	VERB
ajfa-14242	122	37	the	the	DET
ajfa-14242	122	38	practices	practice	NOUN
ajfa-14242	122	39	of	of	ADP
ajfa-14242	122	40	earnings	earning	NOUN
ajfa-14242	122	41	management	management	NOUN
ajfa-14242	122	42	generally	generally	ADV
ajfa-14242	122	43	,	,	PUNCT
ajfa-14242	122	44	and	and	CCONJ
ajfa-14242	122	45	particularly	particularly	ADV
ajfa-14242	122	46	,	,	PUNCT
ajfa-14242	122	47	classification	classification	NOUN
ajfa-14242	122	48	shifting	shifting	NOUN
ajfa-14242	122	49	.	.	PUNCT
ajfa-14242	123	1	references	reference	NOUN
ajfa-14242	123	2	abernathy	abernathy	PROPN
ajfa-14242	123	3	,	,	PUNCT
ajfa-14242	123	4	j.	j.	PROPN
ajfa-14242	123	5	l.	l.	PROPN
ajfa-14242	123	6	,	,	PUNCT
ajfa-14242	123	7	beyer	beyer	PROPN
ajfa-14242	123	8	,	,	PUNCT
ajfa-14242	123	9	b.	b.	PROPN
ajfa-14242	123	10	,	,	PUNCT
ajfa-14242	123	11	&	&	CCONJ
ajfa-14242	123	12	rapley	rapley	PROPN
ajfa-14242	123	13	,	,	PUNCT
ajfa-14242	123	14	e.	e.	PROPN
ajfa-14242	123	15	t.	t.	PROPN
ajfa-14242	123	16	(	(	PUNCT
ajfa-14242	123	17	2014	2014	NUM
ajfa-14242	123	18	)	)	PUNCT
ajfa-14242	123	19	.	.	PUNCT
ajfa-14242	124	1	earnings	earning	NOUN
ajfa-14242	124	2	management	management	NOUN
ajfa-14242	124	3	constraints	constraint	NOUN
ajfa-14242	124	4	and	and	CCONJ
ajfa-14242	124	5	classification	classification	NOUN
ajfa-14242	124	6	shifting	shifting	NOUN
ajfa-14242	124	7	.	.	PUNCT
ajfa-14242	125	1	journal	journal	PROPN
ajfa-14242	125	2	of	of	ADP
ajfa-14242	125	3	business	business	NOUN
ajfa-14242	125	4	finance	finance	PROPN
ajfa-14242	125	5	&	&	CCONJ
ajfa-14242	125	6	accounting	accounting	PROPN
ajfa-14242	125	7	,	,	PUNCT
ajfa-14242	125	8	41(5	41(5	NUM
ajfa-14242	125	9	-	-	SYM
ajfa-14242	125	10	6	6	NUM
ajfa-14242	125	11	)	)	PUNCT
ajfa-14242	125	12	,	,	PUNCT
ajfa-14242	125	13	600	600	NUM
ajfa-14242	125	14	-	-	SYM
ajfa-14242	125	15	626	626	NUM
ajfa-14242	125	16	.	.	PUNCT
ajfa-14242	126	1	https://doi.org/10.1111/jbfa.12076	https://doi.org/10.1111/jbfa.12076	PROPN
ajfa-14242	126	2	ali	ali	PROPN
ajfa-14242	126	3	,	,	PUNCT
ajfa-14242	126	4	s.	s.	PROPN
ajfa-14242	126	5	m.	m.	PROPN
ajfa-14242	126	6	,	,	PUNCT
ajfa-14242	126	7	salleh	salleh	PROPN
ajfa-14242	126	8	,	,	PUNCT
ajfa-14242	126	9	n.	n.	NOUN
ajfa-14242	126	10	m.	m.	NOUN
ajfa-14242	126	11	,	,	PUNCT
ajfa-14242	126	12	&	&	CCONJ
ajfa-14242	126	13	hassan	hassan	PROPN
ajfa-14242	126	14	,	,	PUNCT
ajfa-14242	126	15	m.	m.	NOUN
ajfa-14242	126	16	s.	s.	PROPN
ajfa-14242	126	17	(	(	PUNCT
ajfa-14242	126	18	2010	2010	NUM
ajfa-14242	126	19	)	)	PUNCT
ajfa-14242	126	20	.	.	PUNCT
ajfa-14242	127	1	ownership	ownership	NOUN
ajfa-14242	127	2	structure	structure	NOUN
ajfa-14242	127	3	and	and	CCONJ
ajfa-14242	127	4	earnings	earning	NOUN
ajfa-14242	127	5	management	management	NOUN
ajfa-14242	127	6	in	in	ADP
ajfa-14242	127	7	malaysian	malaysian	ADJ
ajfa-14242	127	8	listed	list	VERB
ajfa-14242	127	9	companies	company	NOUN
ajfa-14242	127	10	:	:	PUNCT
ajfa-14242	127	11	the	the	DET
ajfa-14242	127	12	size	size	NOUN
ajfa-14242	127	13	effect	effect	NOUN
ajfa-14242	127	14	.	.	PUNCT
ajfa-14242	128	1	asian	asian	ADJ
ajfa-14242	128	2	journal	journal	PROPN
ajfa-14242	128	3	of	of	ADP
ajfa-14242	128	4	business	business	NOUN
ajfa-14242	128	5	and	and	CCONJ
ajfa-14242	128	6	accounting	accounting	NOUN
ajfa-14242	128	7	,	,	PUNCT
ajfa-14242	128	8	1(2	1(2	NUM
ajfa-14242	128	9	)	)	PUNCT
ajfa-14242	128	10	.	.	PUNCT
ajfa-14242	129	1	athanasakou	athanasakou	PROPN
ajfa-14242	129	2	,	,	PUNCT
ajfa-14242	129	3	v.	v.	PROPN
ajfa-14242	129	4	e.	e.	PROPN
ajfa-14242	129	5	,	,	PUNCT
ajfa-14242	129	6	strong	strong	ADJ
ajfa-14242	129	7	,	,	PUNCT
ajfa-14242	129	8	n.	n.	PROPN
ajfa-14242	129	9	c.	c.	PROPN
ajfa-14242	129	10	,	,	PUNCT
ajfa-14242	129	11	&	&	CCONJ
ajfa-14242	129	12	walker	walker	PROPN
ajfa-14242	129	13	,	,	PUNCT
ajfa-14242	129	14	m.	m.	NOUN
ajfa-14242	129	15	(	(	PUNCT
ajfa-14242	129	16	2009	2009	NUM
ajfa-14242	129	17	)	)	PUNCT
ajfa-14242	129	18	.	.	PUNCT
ajfa-14242	130	1	earnings	earning	NOUN
ajfa-14242	130	2	management	management	NOUN
ajfa-14242	130	3	or	or	CCONJ
ajfa-14242	130	4	forecast	forecast	NOUN
ajfa-14242	130	5	guidance	guidance	NOUN
ajfa-14242	130	6	to	to	PART
ajfa-14242	130	7	meet	meet	VERB
ajfa-14242	130	8	analyst	analyst	NOUN
ajfa-14242	130	9	expectations	expectation	NOUN
ajfa-14242	130	10	?	?	PUNCT
ajfa-14242	130	11	.	.	PUNCT
ajfa-14242	131	1	accounting	accounting	NOUN
ajfa-14242	131	2	and	and	CCONJ
ajfa-14242	131	3	business	business	NOUN
ajfa-14242	131	4	research	research	NOUN
ajfa-14242	131	5	,	,	PUNCT
ajfa-14242	131	6	39(1	39(1	NUM
ajfa-14242	131	7	)	)	PUNCT
ajfa-14242	131	8	,	,	PUNCT
ajfa-14242	131	9	3	3	NUM
ajfa-14242	131	10	-	-	SYM
ajfa-14242	131	11	35	35	NUM
ajfa-14242	131	12	.	.	PUNCT
ajfa-14242	132	1	https://doi.org/10.1080/00014788.2009.9663347	https://doi.org/10.1080/00014788.2009.9663347	PROPN
ajfa-14242	132	2	asian	asian	ADJ
ajfa-14242	132	3	journal	journal	NOUN
ajfa-14242	132	4	of	of	ADP
ajfa-14242	132	5	finance	finance	PROPN
ajfa-14242	132	6	&	&	CCONJ
ajfa-14242	132	7	accounting	accounting	PROPN
ajfa-14242	132	8	issn	issn	PROPN
ajfa-14242	132	9	1946	1946	NUM
ajfa-14242	132	10	-	-	PUNCT
ajfa-14242	132	11	052x	052x	PROPN
ajfa-14242	132	12	2019	2019	NUM
ajfa-14242	132	13	,	,	PUNCT
ajfa-14242	132	14	vol	vol	NOUN
ajfa-14242	132	15	.	.	PROPN
ajfa-14242	132	16	11	11	NUM
ajfa-14242	132	17	,	,	PUNCT
ajfa-14242	132	18	no	no	INTJ
ajfa-14242	132	19	.	.	NOUN
ajfa-14242	132	20	1	1	NUM
ajfa-14242	132	21	37	37	NUM
ajfa-14242	132	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	132	23	athanasakou	athanasakou	PROPN
ajfa-14242	132	24	,	,	PUNCT
ajfa-14242	132	25	v.	v.	ADV
ajfa-14242	132	26	,	,	PUNCT
ajfa-14242	132	27	strong	strong	ADJ
ajfa-14242	132	28	,	,	PUNCT
ajfa-14242	132	29	n.	n.	PROPN
ajfa-14242	132	30	c.	c.	PROPN
ajfa-14242	132	31	,	,	PUNCT
ajfa-14242	132	32	&	&	CCONJ
ajfa-14242	132	33	walker	walker	PROPN
ajfa-14242	132	34	,	,	PUNCT
ajfa-14242	132	35	m.	m.	NOUN
ajfa-14242	132	36	(	(	PUNCT
ajfa-14242	132	37	2011	2011	NUM
ajfa-14242	132	38	)	)	PUNCT
ajfa-14242	132	39	.	.	PUNCT
ajfa-14242	133	1	the	the	DET
ajfa-14242	133	2	market	market	NOUN
ajfa-14242	133	3	reward	reward	NOUN
ajfa-14242	133	4	for	for	ADP
ajfa-14242	133	5	achieving	achieve	VERB
ajfa-14242	133	6	analyst	analyst	NOUN
ajfa-14242	133	7	earnings	earning	NOUN
ajfa-14242	133	8	expectations	expectation	NOUN
ajfa-14242	133	9	:	:	PUNCT
ajfa-14242	133	10	does	do	AUX
ajfa-14242	133	11	managing	manage	VERB
ajfa-14242	133	12	expectations	expectation	NOUN
ajfa-14242	133	13	or	or	CCONJ
ajfa-14242	133	14	earnings	earning	NOUN
ajfa-14242	133	15	matter	matter	NOUN
ajfa-14242	133	16	?	?	PUNCT
ajfa-14242	133	17	.	.	PUNCT
ajfa-14242	134	1	journal	journal	PROPN
ajfa-14242	134	2	of	of	ADP
ajfa-14242	134	3	business	business	NOUN
ajfa-14242	134	4	finance	finance	PROPN
ajfa-14242	134	5	&	&	CCONJ
ajfa-14242	134	6	accounting	accounting	PROPN
ajfa-14242	134	7	,	,	PUNCT
ajfa-14242	134	8	38(1‐2	38(1‐2	NUM
ajfa-14242	134	9	)	)	PUNCT
ajfa-14242	134	10	,	,	PUNCT
ajfa-14242	134	11	58	58	NUM
ajfa-14242	134	12	-	-	SYM
ajfa-14242	134	13	94	94	NUM
ajfa-14242	134	14	.	.	PUNCT
ajfa-14242	135	1	https://doi.org/10.1111/j.1468-5957.2010.02219.x	https://doi.org/10.1111/j.1468-5957.2010.02219.x	ADJ
ajfa-14242	135	2	barton	barton	PROPN
ajfa-14242	135	3	,	,	PUNCT
ajfa-14242	135	4	j.	j.	PROPN
ajfa-14242	135	5	,	,	PUNCT
ajfa-14242	135	6	&	&	CCONJ
ajfa-14242	135	7	simko	simko	PROPN
ajfa-14242	135	8	,	,	PUNCT
ajfa-14242	135	9	p.	p.	PROPN
ajfa-14242	135	10	j.	j.	PROPN
ajfa-14242	135	11	(	(	PUNCT
ajfa-14242	135	12	2002	2002	NUM
ajfa-14242	135	13	)	)	PUNCT
ajfa-14242	135	14	.	.	PUNCT
ajfa-14242	136	1	the	the	DET
ajfa-14242	136	2	balance	balance	NOUN
ajfa-14242	136	3	sheet	sheet	NOUN
ajfa-14242	136	4	as	as	ADP
ajfa-14242	136	5	an	an	DET
ajfa-14242	136	6	earnings	earning	NOUN
ajfa-14242	136	7	management	management	NOUN
ajfa-14242	136	8	constraint	constraint	NOUN
ajfa-14242	136	9	.	.	PUNCT
ajfa-14242	137	1	the	the	DET
ajfa-14242	137	2	accounting	accounting	NOUN
ajfa-14242	137	3	review	review	NOUN
ajfa-14242	137	4	,	,	PUNCT
ajfa-14242	137	5	77(s-1	77(s-1	NUM
ajfa-14242	137	6	)	)	PUNCT
ajfa-14242	137	7	,	,	PUNCT
ajfa-14242	137	8	1	1	NUM
ajfa-14242	137	9	-	-	SYM
ajfa-14242	137	10	27	27	NUM
ajfa-14242	137	11	.	.	PUNCT
ajfa-14242	138	1	https://doi.org/10.2308/accr.2002.77.s-1.1	https://doi.org/10.2308/accr.2002.77.s-1.1	ADJ
ajfa-14242	138	2	bartov	bartov	PROPN
ajfa-14242	138	3	,	,	PUNCT
ajfa-14242	138	4	e.	e.	PROPN
ajfa-14242	138	5	,	,	PUNCT
ajfa-14242	138	6	givoly	givoly	NOUN
ajfa-14242	138	7	,	,	PUNCT
ajfa-14242	138	8	d.	d.	PROPN
ajfa-14242	138	9	,	,	PUNCT
ajfa-14242	138	10	&	&	CCONJ
ajfa-14242	138	11	hayn	hayn	NOUN
ajfa-14242	138	12	,	,	PUNCT
ajfa-14242	138	13	c.	c.	PROPN
ajfa-14242	138	14	(	(	PUNCT
ajfa-14242	138	15	2002	2002	NUM
ajfa-14242	138	16	)	)	PUNCT
ajfa-14242	138	17	.	.	PUNCT
ajfa-14242	139	1	the	the	DET
ajfa-14242	139	2	rewards	reward	NOUN
ajfa-14242	139	3	to	to	ADP
ajfa-14242	139	4	meeting	meet	VERB
ajfa-14242	139	5	or	or	CCONJ
ajfa-14242	139	6	beating	beat	VERB
ajfa-14242	139	7	earnings	earning	NOUN
ajfa-14242	139	8	expectations	expectation	NOUN
ajfa-14242	139	9	.	.	PUNCT
ajfa-14242	140	1	journal	journal	NOUN
ajfa-14242	140	2	of	of	ADP
ajfa-14242	140	3	accounting	accounting	NOUN
ajfa-14242	140	4	and	and	CCONJ
ajfa-14242	140	5	economics	economic	NOUN
ajfa-14242	140	6	,	,	PUNCT
ajfa-14242	140	7	33(2	33(2	NUM
ajfa-14242	140	8	)	)	PUNCT
ajfa-14242	140	9	,	,	PUNCT
ajfa-14242	140	10	173	173	NUM
ajfa-14242	140	11	-	-	SYM
ajfa-14242	140	12	204	204	NUM
ajfa-14242	140	13	.	.	PUNCT
ajfa-14242	141	1	https://doi.org/10.1016/s0165-4101(02)00045-9	https://doi.org/10.1016/s0165-4101(02)00045-9	NOUN
ajfa-14242	141	2	behn	behn	PROPN
ajfa-14242	141	3	,	,	PUNCT
ajfa-14242	141	4	b.	b.	PROPN
ajfa-14242	141	5	k.	k.	PROPN
ajfa-14242	141	6	,	,	PUNCT
ajfa-14242	141	7	gotti	gotti	PROPN
ajfa-14242	141	8	,	,	PUNCT
ajfa-14242	141	9	g.	g.	PROPN
ajfa-14242	141	10	,	,	PUNCT
ajfa-14242	141	11	herrmann	herrmann	PROPN
ajfa-14242	141	12	,	,	PUNCT
ajfa-14242	141	13	d.	d.	PROPN
ajfa-14242	141	14	,	,	PUNCT
ajfa-14242	141	15	&	&	CCONJ
ajfa-14242	141	16	kang	kang	PROPN
ajfa-14242	141	17	,	,	PUNCT
ajfa-14242	141	18	t.	t.	PROPN
ajfa-14242	141	19	(	(	PUNCT
ajfa-14242	141	20	2013	2013	NUM
ajfa-14242	141	21	)	)	PUNCT
ajfa-14242	141	22	.	.	PUNCT
ajfa-14242	142	1	classification	classification	NOUN
ajfa-14242	142	2	shifting	shift	VERB
ajfa-14242	142	3	in	in	ADP
ajfa-14242	142	4	an	an	DET
ajfa-14242	142	5	international	international	ADJ
ajfa-14242	142	6	setting	setting	NOUN
ajfa-14242	142	7	:	:	PUNCT
ajfa-14242	142	8	investor	investor	NOUN
ajfa-14242	142	9	protection	protection	NOUN
ajfa-14242	142	10	and	and	CCONJ
ajfa-14242	142	11	financial	financial	ADJ
ajfa-14242	142	12	analysts	analyst	NOUN
ajfa-14242	142	13	monitoring	monitor	VERB
ajfa-14242	142	14	.	.	PUNCT
ajfa-14242	143	1	journal	journal	PROPN
ajfa-14242	143	2	of	of	ADP
ajfa-14242	143	3	international	international	ADJ
ajfa-14242	143	4	accounting	accounting	NOUN
ajfa-14242	143	5	research	research	NOUN
ajfa-14242	143	6	,	,	PUNCT
ajfa-14242	143	7	12(2	12(2	NUM
ajfa-14242	143	8	)	)	PUNCT
ajfa-14242	143	9	,	,	PUNCT
ajfa-14242	143	10	27	27	NUM
ajfa-14242	143	11	-	-	SYM
ajfa-14242	143	12	50	50	NUM
ajfa-14242	143	13	.	.	PUNCT
ajfa-14242	144	1	https://doi.org/10.2308/jiar-50439	https://doi.org/10.2308/jiar-50439	PROPN
ajfa-14242	144	2	bradshaw	bradshaw	PROPN
ajfa-14242	144	3	,	,	PUNCT
ajfa-14242	144	4	m.	m.	NOUN
ajfa-14242	144	5	t.	t.	PROPN
ajfa-14242	144	6	,	,	PUNCT
ajfa-14242	144	7	&	&	CCONJ
ajfa-14242	144	8	sloan	sloan	PROPN
ajfa-14242	144	9	,	,	PUNCT
ajfa-14242	144	10	r.	r.	PROPN
ajfa-14242	144	11	g.	g.	PROPN
ajfa-14242	144	12	(	(	PUNCT
ajfa-14242	144	13	2002	2002	NUM
ajfa-14242	144	14	)	)	PUNCT
ajfa-14242	144	15	.	.	PUNCT
ajfa-14242	145	1	gaap	gaap	PROPN
ajfa-14242	145	2	versus	versus	ADP
ajfa-14242	145	3	the	the	DET
ajfa-14242	145	4	street	street	NOUN
ajfa-14242	145	5	:	:	PUNCT
ajfa-14242	145	6	an	an	DET
ajfa-14242	145	7	empirical	empirical	ADJ
ajfa-14242	145	8	assessment	assessment	NOUN
ajfa-14242	145	9	of	of	ADP
ajfa-14242	145	10	two	two	NUM
ajfa-14242	145	11	alternative	alternative	ADJ
ajfa-14242	145	12	definitions	definition	NOUN
ajfa-14242	145	13	of	of	ADP
ajfa-14242	145	14	earnings	earning	NOUN
ajfa-14242	145	15	.	.	PUNCT
ajfa-14242	146	1	journal	journal	NOUN
ajfa-14242	146	2	of	of	ADP
ajfa-14242	146	3	accounting	accounting	NOUN
ajfa-14242	146	4	research	research	NOUN
ajfa-14242	146	5	,	,	PUNCT
ajfa-14242	146	6	40(1	40(1	NOUN
ajfa-14242	146	7	)	)	PUNCT
ajfa-14242	146	8	,	,	PUNCT
ajfa-14242	146	9	41	41	NUM
ajfa-14242	146	10	-	-	SYM
ajfa-14242	146	11	66	66	NUM
ajfa-14242	146	12	.	.	PUNCT
ajfa-14242	147	1	https://doi.org/10.1111/1475-679x.00038	https://doi.org/10.1111/1475-679x.00038	PROPN
ajfa-14242	147	2	chae	chae	PROPN
ajfa-14242	147	3	,	,	PUNCT
ajfa-14242	147	4	s.	s.	PROPN
ajfa-14242	147	5	j.	j.	PROPN
ajfa-14242	147	6	,	,	PUNCT
ajfa-14242	147	7	&	&	CCONJ
ajfa-14242	147	8	nakano	nakano	PROPN
ajfa-14242	147	9	,	,	PUNCT
ajfa-14242	147	10	m.	m.	NOUN
ajfa-14242	147	11	(	(	PUNCT
ajfa-14242	147	12	2015	2015	NUM
ajfa-14242	147	13	)	)	PUNCT
ajfa-14242	147	14	.	.	PUNCT
ajfa-14242	148	1	the	the	DET
ajfa-14242	148	2	effect	effect	NOUN
ajfa-14242	148	3	of	of	ADP
ajfa-14242	148	4	classification	classification	NOUN
ajfa-14242	148	5	shifting	shift	VERB
ajfa-14242	148	6	on	on	ADP
ajfa-14242	148	7	analyst	analyst	NOUN
ajfa-14242	148	8	forecast	forecast	PROPN
ajfa-14242	148	9	accuracy	accuracy	NOUN
ajfa-14242	148	10	:	:	PUNCT
ajfa-14242	148	11	evidence	evidence	NOUN
ajfa-14242	148	12	from	from	ADP
ajfa-14242	148	13	japan	japan	PROPN
ajfa-14242	148	14	.	.	PUNCT
ajfa-14242	149	1	hitotsubashi	hitotsubashi	PROPN
ajfa-14242	149	2	journal	journal	PROPN
ajfa-14242	149	3	of	of	ADP
ajfa-14242	149	4	commerce	commerce	PROPN
ajfa-14242	149	5	and	and	CCONJ
ajfa-14242	149	6	management	management	NOUN
ajfa-14242	149	7	,	,	PUNCT
ajfa-14242	149	8	25	25	NUM
ajfa-14242	149	9	-	-	SYM
ajfa-14242	149	10	35	35	NUM
ajfa-14242	149	11	.	.	PUNCT
ajfa-14242	150	1	cohen	cohen	PROPN
ajfa-14242	150	2	,	,	PUNCT
ajfa-14242	150	3	d.	d.	PROPN
ajfa-14242	150	4	a.	a.	PROPN
ajfa-14242	150	5	,	,	PUNCT
ajfa-14242	150	6	&	&	CCONJ
ajfa-14242	150	7	zarowin	zarowin	PROPN
ajfa-14242	150	8	,	,	PUNCT
ajfa-14242	150	9	p.	p.	NOUN
ajfa-14242	150	10	(	(	PUNCT
ajfa-14242	150	11	2010	2010	NUM
ajfa-14242	150	12	)	)	PUNCT
ajfa-14242	150	13	.	.	PUNCT
ajfa-14242	151	1	accrual	accrual	ADJ
ajfa-14242	151	2	-	-	PUNCT
ajfa-14242	151	3	based	base	VERB
ajfa-14242	151	4	and	and	CCONJ
ajfa-14242	151	5	real	real	ADJ
ajfa-14242	151	6	earnings	earning	NOUN
ajfa-14242	151	7	management	management	NOUN
ajfa-14242	151	8	activities	activity	NOUN
ajfa-14242	151	9	around	around	ADP
ajfa-14242	151	10	seasoned	seasoned	ADJ
ajfa-14242	151	11	equity	equity	NOUN
ajfa-14242	151	12	offerings	offering	NOUN
ajfa-14242	151	13	.	.	PUNCT
ajfa-14242	152	1	journal	journal	NOUN
ajfa-14242	152	2	of	of	ADP
ajfa-14242	152	3	accounting	accounting	NOUN
ajfa-14242	152	4	and	and	CCONJ
ajfa-14242	152	5	economics	economic	NOUN
ajfa-14242	152	6	,	,	PUNCT
ajfa-14242	152	7	50(1	50(1	NUM
ajfa-14242	152	8	)	)	PUNCT
ajfa-14242	152	9	,	,	PUNCT
ajfa-14242	152	10	2	2	NUM
ajfa-14242	152	11	-	-	SYM
ajfa-14242	152	12	19	19	NUM
ajfa-14242	152	13	.	.	PUNCT
ajfa-14242	153	1	https://doi.org/10.1016/j.jacceco.2010.01.002	https://doi.org/10.1016/j.jacceco.2010.01.002	NOUN
ajfa-14242	153	2	dechow	dechow	ADJ
ajfa-14242	153	3	,	,	PUNCT
ajfa-14242	153	4	p.	p.	PROPN
ajfa-14242	153	5	,	,	PUNCT
ajfa-14242	153	6	&	&	CCONJ
ajfa-14242	153	7	schrand	schrand	PROPN
ajfa-14242	153	8	,	,	PUNCT
ajfa-14242	153	9	c.	c.	PROPN
ajfa-14242	153	10	(	(	PUNCT
ajfa-14242	153	11	2004	2004	NUM
ajfa-14242	153	12	)	)	PUNCT
ajfa-14242	153	13	.	.	PUNCT
ajfa-14242	154	1	earnings	earning	NOUN
ajfa-14242	154	2	quality	quality	NOUN
ajfa-14242	154	3	,	,	PUNCT
ajfa-14242	154	4	the	the	DET
ajfa-14242	154	5	research	research	NOUN
ajfa-14242	154	6	foundation	foundation	PROPN
ajfa-14242	154	7	of	of	ADP
ajfa-14242	154	8	cfa	cfa	PROPN
ajfa-14242	154	9	institute	institute	PROPN
ajfa-14242	154	10	.	.	PUNCT
ajfa-14242	155	1	charlottesville	charlottesville	PROPN
ajfa-14242	155	2	,	,	PUNCT
ajfa-14242	155	3	virginia	virginia	PROPN
ajfa-14242	155	4	.	.	PUNCT
ajfa-14242	156	1	dechow	dechow	ADJ
ajfa-14242	156	2	,	,	PUNCT
ajfa-14242	156	3	p.	p.	PROPN
ajfa-14242	156	4	,	,	PUNCT
ajfa-14242	156	5	ge	ge	PROPN
ajfa-14242	156	6	,	,	PUNCT
ajfa-14242	156	7	w.	w.	PROPN
ajfa-14242	156	8	,	,	PUNCT
ajfa-14242	156	9	&	&	CCONJ
ajfa-14242	156	10	schrand	schrand	PROPN
ajfa-14242	156	11	,	,	PUNCT
ajfa-14242	156	12	c.	c.	PROPN
ajfa-14242	156	13	(	(	PUNCT
ajfa-14242	156	14	2010	2010	NUM
ajfa-14242	156	15	)	)	PUNCT
ajfa-14242	156	16	.	.	PUNCT
ajfa-14242	157	1	understanding	understand	VERB
ajfa-14242	157	2	earnings	earning	NOUN
ajfa-14242	157	3	quality	quality	NOUN
ajfa-14242	157	4	:	:	PUNCT
ajfa-14242	157	5	a	a	DET
ajfa-14242	157	6	review	review	NOUN
ajfa-14242	157	7	of	of	ADP
ajfa-14242	157	8	the	the	DET
ajfa-14242	157	9	proxies	proxy	NOUN
ajfa-14242	157	10	,	,	PUNCT
ajfa-14242	157	11	their	their	PRON
ajfa-14242	157	12	determinants	determinant	NOUN
ajfa-14242	157	13	and	and	CCONJ
ajfa-14242	157	14	their	their	PRON
ajfa-14242	157	15	consequences	consequence	NOUN
ajfa-14242	157	16	.	.	PUNCT
ajfa-14242	158	1	journal	journal	NOUN
ajfa-14242	158	2	of	of	ADP
ajfa-14242	158	3	accounting	accounting	NOUN
ajfa-14242	158	4	and	and	CCONJ
ajfa-14242	158	5	economics	economic	NOUN
ajfa-14242	158	6	,	,	PUNCT
ajfa-14242	158	7	50(2	50(2	NUM
ajfa-14242	158	8	)	)	PUNCT
ajfa-14242	158	9	,	,	PUNCT
ajfa-14242	158	10	344	344	NUM
ajfa-14242	158	11	-	-	SYM
ajfa-14242	158	12	401	401	NUM
ajfa-14242	158	13	.	.	PUNCT
ajfa-14242	159	1	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	PROPN
ajfa-14242	159	2	denyer	denyer	PROPN
ajfa-14242	159	3	,	,	PUNCT
ajfa-14242	159	4	d.	d.	PROPN
ajfa-14242	159	5	,	,	PUNCT
ajfa-14242	159	6	&	&	CCONJ
ajfa-14242	159	7	tranfield	tranfield	PROPN
ajfa-14242	159	8	,	,	PUNCT
ajfa-14242	159	9	d.	d.	PROPN
ajfa-14242	159	10	(	(	PUNCT
ajfa-14242	159	11	2009	2009	NUM
ajfa-14242	159	12	)	)	PUNCT
ajfa-14242	159	13	.	.	PUNCT
ajfa-14242	160	1	producing	produce	VERB
ajfa-14242	160	2	a	a	DET
ajfa-14242	160	3	systematic	systematic	ADJ
ajfa-14242	160	4	review	review	NOUN
ajfa-14242	160	5	.	.	PUNCT
ajfa-14242	161	1	in	in	ADP
ajfa-14242	161	2	d.	d.	PROPN
ajfa-14242	161	3	a.	a.	PROPN
ajfa-14242	161	4	buchanan	buchanan	PROPN
ajfa-14242	161	5	&	&	CCONJ
ajfa-14242	161	6	a.	a.	PROPN
ajfa-14242	161	7	bryman	bryman	PROPN
ajfa-14242	161	8	(	(	PUNCT
ajfa-14242	161	9	eds	ed	NOUN
ajfa-14242	161	10	.	.	PUNCT
ajfa-14242	161	11	)	)	PUNCT
ajfa-14242	161	12	,	,	PUNCT
ajfa-14242	161	13	the	the	DET
ajfa-14242	161	14	sage	sage	NOUN
ajfa-14242	161	15	handbook	handbook	NOUN
ajfa-14242	161	16	of	of	ADP
ajfa-14242	161	17	organizational	organizational	ADJ
ajfa-14242	161	18	research	research	NOUN
ajfa-14242	161	19	methods	method	NOUN
ajfa-14242	161	20	(	(	PUNCT
ajfa-14242	161	21	pp	pp	ADJ
ajfa-14242	161	22	.	.	PUNCT
ajfa-14242	161	23	671	671	NUM
ajfa-14242	161	24	-	-	PUNCT
ajfa-14242	161	25	689	689	NUM
ajfa-14242	161	26	)	)	PUNCT
ajfa-14242	161	27	.	.	PUNCT
ajfa-14242	162	1	thousand	thousand	NUM
ajfa-14242	162	2	oaks	oak	NOUN
ajfa-14242	162	3	,	,	PUNCT
ajfa-14242	162	4	ca	ca	NOUN
ajfa-14242	162	5	,	,	PUNCT
ajfa-14242	162	6	:	:	PUNCT
ajfa-14242	162	7	sage	sage	NOUN
ajfa-14242	162	8	publications	publications	PROPN
ajfa-14242	162	9	ltd	ltd	PROPN
ajfa-14242	162	10	.	.	PROPN
ajfa-14242	162	11	desai	desai	PROPN
ajfa-14242	162	12	,	,	PUNCT
ajfa-14242	162	13	n.	n.	PROPN
ajfa-14242	162	14	,	,	PUNCT
ajfa-14242	162	15	&	&	CCONJ
ajfa-14242	162	16	nagar	nagar	PROPN
ajfa-14242	162	17	,	,	PUNCT
ajfa-14242	162	18	n.	n.	NOUN
ajfa-14242	162	19	(	(	PUNCT
ajfa-14242	162	20	2016	2016	NUM
ajfa-14242	162	21	)	)	PUNCT
ajfa-14242	162	22	.	.	PUNCT
ajfa-14242	163	1	a	a	DET
ajfa-14242	163	2	research	research	NOUN
ajfa-14242	163	3	note	note	NOUN
ajfa-14242	163	4	:	:	PUNCT
ajfa-14242	163	5	are	be	AUX
ajfa-14242	163	6	auditors	auditor	NOUN
ajfa-14242	163	7	unable	unable	ADJ
ajfa-14242	163	8	to	to	PART
ajfa-14242	163	9	detect	detect	VERB
ajfa-14242	163	10	classification	classification	NOUN
ajfa-14242	163	11	shifting	shifting	NOUN
ajfa-14242	163	12	or	or	CCONJ
ajfa-14242	163	13	merely	merely	ADV
ajfa-14242	163	14	not	not	PART
ajfa-14242	163	15	willing	willing	ADJ
ajfa-14242	163	16	to	to	PART
ajfa-14242	163	17	report	report	VERB
ajfa-14242	163	18	it	it	PRON
ajfa-14242	163	19	?	?	PUNCT
ajfa-14242	164	1	evidence	evidence	NOUN
ajfa-14242	164	2	from	from	ADP
ajfa-14242	164	3	india	india	PROPN
ajfa-14242	164	4	.	.	PUNCT
ajfa-14242	165	1	journal	journal	PROPN
ajfa-14242	165	2	of	of	ADP
ajfa-14242	165	3	contemporary	contemporary	PROPN
ajfa-14242	165	4	accounting	accounting	PROPN
ajfa-14242	165	5	&	&	CCONJ
ajfa-14242	165	6	economics	economic	NOUN
ajfa-14242	165	7	,	,	PUNCT
ajfa-14242	165	8	12(2	12(2	NUM
ajfa-14242	165	9	)	)	PUNCT
ajfa-14242	165	10	,	,	PUNCT
ajfa-14242	165	11	111	111	NUM
ajfa-14242	165	12	-	-	SYM
ajfa-14242	165	13	120	120	NUM
ajfa-14242	165	14	.	.	PUNCT
ajfa-14242	166	1	https://doi.org/10.1016/j.jcae.2016.06.002	https://doi.org/10.1016/j.jcae.2016.06.002	NOUN
ajfa-14242	166	2	dickinson	dickinson	NOUN
ajfa-14242	166	3	,	,	PUNCT
ajfa-14242	166	4	v.	v.	PROPN
ajfa-14242	166	5	(	(	PUNCT
ajfa-14242	166	6	2011	2011	NUM
ajfa-14242	166	7	)	)	PUNCT
ajfa-14242	166	8	.	.	PUNCT
ajfa-14242	167	1	cash	cash	NOUN
ajfa-14242	167	2	flow	flow	NOUN
ajfa-14242	167	3	patterns	pattern	NOUN
ajfa-14242	167	4	as	as	ADP
ajfa-14242	167	5	a	a	DET
ajfa-14242	167	6	proxy	proxy	NOUN
ajfa-14242	167	7	for	for	ADP
ajfa-14242	167	8	firm	firm	ADJ
ajfa-14242	167	9	life	life	NOUN
ajfa-14242	167	10	cycle	cycle	NOUN
ajfa-14242	167	11	.	.	PUNCT
ajfa-14242	168	1	the	the	DET
ajfa-14242	168	2	accounting	accounting	NOUN
ajfa-14242	168	3	review	review	NOUN
ajfa-14242	168	4	,	,	PUNCT
ajfa-14242	168	5	86(6	86(6	ADV
ajfa-14242	168	6	)	)	PUNCT
ajfa-14242	168	7	,	,	PUNCT
ajfa-14242	168	8	1969	1969	NUM
ajfa-14242	168	9	-	-	SYM
ajfa-14242	168	10	1994	1994	NUM
ajfa-14242	168	11	.	.	PUNCT
ajfa-14242	169	1	https://doi.org/10.2308/accr-10130	https://doi.org/10.2308/accr-10130	NOUN
ajfa-14242	169	2	ding	ding	NOUN
ajfa-14242	169	3	,	,	PUNCT
ajfa-14242	169	4	y.	y.	PROPN
ajfa-14242	169	5	,	,	PUNCT
ajfa-14242	169	6	zhang	zhang	PROPN
ajfa-14242	169	7	,	,	PUNCT
ajfa-14242	169	8	h.	h.	PROPN
ajfa-14242	169	9	,	,	PUNCT
ajfa-14242	169	10	&	&	CCONJ
ajfa-14242	169	11	zhang	zhang	PROPN
ajfa-14242	169	12	,	,	PUNCT
ajfa-14242	169	13	j.	j.	PROPN
ajfa-14242	169	14	(	(	PUNCT
ajfa-14242	169	15	2007	2007	NUM
ajfa-14242	169	16	)	)	PUNCT
ajfa-14242	169	17	.	.	PUNCT
ajfa-14242	170	1	private	private	ADJ
ajfa-14242	170	2	vs	vs	ADP
ajfa-14242	170	3	state	state	NOUN
ajfa-14242	170	4	ownership	ownership	NOUN
ajfa-14242	170	5	and	and	CCONJ
ajfa-14242	170	6	earnings	earning	NOUN
ajfa-14242	170	7	management	management	NOUN
ajfa-14242	170	8	:	:	PUNCT
ajfa-14242	170	9	evidence	evidence	NOUN
ajfa-14242	170	10	from	from	ADP
ajfa-14242	170	11	chinese	chinese	ADJ
ajfa-14242	170	12	listed	list	VERB
ajfa-14242	170	13	companies	company	NOUN
ajfa-14242	170	14	.	.	PUNCT
ajfa-14242	171	1	corporate	corporate	ADJ
ajfa-14242	171	2	governance	governance	NOUN
ajfa-14242	171	3	:	:	PUNCT
ajfa-14242	171	4	an	an	DET
ajfa-14242	171	5	international	international	ADJ
ajfa-14242	171	6	review	review	NOUN
ajfa-14242	171	7	,	,	PUNCT
ajfa-14242	171	8	15(2	15(2	NUM
ajfa-14242	171	9	)	)	PUNCT
ajfa-14242	171	10	,	,	PUNCT
ajfa-14242	171	11	223	223	NUM
ajfa-14242	171	12	-	-	SYM
ajfa-14242	171	13	238	238	NUM
ajfa-14242	171	14	.	.	PUNCT
ajfa-14242	172	1	https://doi.org/10.1111/j.1467-8683.2007.00556.x	https://doi.org/10.1111/j.1467-8683.2007.00556.x	ADJ
ajfa-14242	172	2	fan	fan	PROPN
ajfa-14242	172	3	,	,	PUNCT
ajfa-14242	172	4	j.	j.	PROPN
ajfa-14242	172	5	p.	p.	PROPN
ajfa-14242	172	6	,	,	PUNCT
ajfa-14242	172	7	&	&	CCONJ
ajfa-14242	172	8	wong	wong	PROPN
ajfa-14242	172	9	,	,	PUNCT
ajfa-14242	172	10	t.	t.	PROPN
ajfa-14242	172	11	j.	j.	PROPN
ajfa-14242	172	12	(	(	PUNCT
ajfa-14242	172	13	2002	2002	NUM
ajfa-14242	172	14	)	)	PUNCT
ajfa-14242	172	15	.	.	PUNCT
ajfa-14242	173	1	corporate	corporate	ADJ
ajfa-14242	173	2	ownership	ownership	NOUN
ajfa-14242	173	3	structure	structure	NOUN
ajfa-14242	173	4	and	and	CCONJ
ajfa-14242	173	5	the	the	DET
ajfa-14242	173	6	informativeness	informativeness	NOUN
ajfa-14242	173	7	of	of	ADP
ajfa-14242	173	8	accounting	accounting	NOUN
ajfa-14242	173	9	earnings	earning	NOUN
ajfa-14242	173	10	in	in	ADP
ajfa-14242	173	11	east	east	PROPN
ajfa-14242	173	12	asia	asia	PROPN
ajfa-14242	173	13	.	.	PUNCT
ajfa-14242	174	1	journal	journal	PROPN
ajfa-14242	174	2	of	of	ADP
ajfa-14242	174	3	accounting	accounting	NOUN
ajfa-14242	174	4	and	and	CCONJ
ajfa-14242	174	5	economics	economic	NOUN
ajfa-14242	174	6	,	,	PUNCT
ajfa-14242	174	7	33(3	33(3	NOUN
ajfa-14242	174	8	)	)	PUNCT
ajfa-14242	174	9	,	,	PUNCT
ajfa-14242	174	10	401	401	NUM
ajfa-14242	174	11	-	-	SYM
ajfa-14242	174	12	425	425	NUM
ajfa-14242	174	13	.	.	PUNCT
ajfa-14242	175	1	asian	asian	ADJ
ajfa-14242	175	2	journal	journal	PROPN
ajfa-14242	175	3	of	of	ADP
ajfa-14242	175	4	finance	finance	PROPN
ajfa-14242	175	5	&	&	CCONJ
ajfa-14242	175	6	accounting	accounting	PROPN
ajfa-14242	175	7	issn	issn	PROPN
ajfa-14242	175	8	1946	1946	NUM
ajfa-14242	175	9	-	-	PUNCT
ajfa-14242	175	10	052x	052x	PROPN
ajfa-14242	175	11	2019	2019	NUM
ajfa-14242	175	12	,	,	PUNCT
ajfa-14242	175	13	vol	vol	NOUN
ajfa-14242	175	14	.	.	PROPN
ajfa-14242	175	15	11	11	NUM
ajfa-14242	175	16	,	,	PUNCT
ajfa-14242	175	17	no	no	INTJ
ajfa-14242	175	18	.	.	NOUN
ajfa-14242	175	19	1	1	NUM
ajfa-14242	175	20	38	38	NUM
ajfa-14242	175	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	175	22	https://doi.org/10.1016/s0165-4101(02)00047-2	https://doi.org/10.1016/s0165-4101(02)00047-2	NOUN
ajfa-14242	175	23	fan	fan	NOUN
ajfa-14242	175	24	,	,	PUNCT
ajfa-14242	175	25	y.	y.	PROPN
ajfa-14242	175	26	,	,	PUNCT
ajfa-14242	175	27	barua	barua	PROPN
ajfa-14242	175	28	,	,	PUNCT
ajfa-14242	175	29	a.	a.	NOUN
ajfa-14242	175	30	,	,	PUNCT
ajfa-14242	175	31	cready	cready	PROPN
ajfa-14242	175	32	,	,	PUNCT
ajfa-14242	175	33	w.	w.	PROPN
ajfa-14242	175	34	m.	m.	PROPN
ajfa-14242	175	35	,	,	PUNCT
ajfa-14242	175	36	&	&	CCONJ
ajfa-14242	175	37	thomas	thomas	PROPN
ajfa-14242	175	38	,	,	PUNCT
ajfa-14242	175	39	w.	w.	PROPN
ajfa-14242	175	40	b.	b.	PROPN
ajfa-14242	175	41	(	(	PUNCT
ajfa-14242	175	42	2010	2010	NUM
ajfa-14242	175	43	)	)	PUNCT
ajfa-14242	175	44	.	.	PUNCT
ajfa-14242	176	1	managing	manage	VERB
ajfa-14242	176	2	earnings	earning	NOUN
ajfa-14242	176	3	using	use	VERB
ajfa-14242	176	4	classification	classification	NOUN
ajfa-14242	176	5	shifting	shifting	NOUN
ajfa-14242	176	6	:	:	PUNCT
ajfa-14242	176	7	evidence	evidence	NOUN
ajfa-14242	176	8	from	from	ADP
ajfa-14242	176	9	quarterly	quarterly	ADJ
ajfa-14242	176	10	special	special	ADJ
ajfa-14242	176	11	items	item	NOUN
ajfa-14242	176	12	.	.	PUNCT
ajfa-14242	177	1	the	the	DET
ajfa-14242	177	2	accounting	accounting	NOUN
ajfa-14242	177	3	review	review	NOUN
ajfa-14242	177	4	,	,	PUNCT
ajfa-14242	177	5	85(4	85(4	NUM
ajfa-14242	177	6	)	)	PUNCT
ajfa-14242	177	7	,	,	PUNCT
ajfa-14242	177	8	1303	1303	NUM
ajfa-14242	177	9	-	-	SYM
ajfa-14242	177	10	1323	1323	NUM
ajfa-14242	177	11	.	.	PUNCT
ajfa-14242	178	1	https://doi.org/10.2308/accr.2010.85.4.1303	https://doi.org/10.2308/accr.2010.85.4.1303	PROPN
ajfa-14242	178	2	francis	francis	PROPN
ajfa-14242	178	3	,	,	PUNCT
ajfa-14242	178	4	j.	j.	PROPN
ajfa-14242	178	5	,	,	PUNCT
ajfa-14242	178	6	hanna	hanna	PROPN
ajfa-14242	178	7	,	,	PUNCT
ajfa-14242	178	8	j.	j.	PROPN
ajfa-14242	178	9	d.	d.	PROPN
ajfa-14242	178	10	,	,	PUNCT
ajfa-14242	178	11	&	&	CCONJ
ajfa-14242	178	12	vincent	vincent	PROPN
ajfa-14242	178	13	,	,	PUNCT
ajfa-14242	178	14	l.	l.	PROPN
ajfa-14242	178	15	(	(	PUNCT
ajfa-14242	178	16	1996	1996	NUM
ajfa-14242	178	17	)	)	PUNCT
ajfa-14242	178	18	.	.	PUNCT
ajfa-14242	179	1	causes	cause	NOUN
ajfa-14242	179	2	and	and	CCONJ
ajfa-14242	179	3	effects	effect	NOUN
ajfa-14242	179	4	of	of	ADP
ajfa-14242	179	5	discretionary	discretionary	ADJ
ajfa-14242	179	6	asset	asset	NOUN
ajfa-14242	179	7	writeoffs	writeoff	NOUN
ajfa-14242	179	8	.	.	PUNCT
ajfa-14242	180	1	journal	journal	NOUN
ajfa-14242	180	2	of	of	ADP
ajfa-14242	180	3	accounting	accounting	NOUN
ajfa-14242	180	4	research	research	NOUN
ajfa-14242	180	5	,	,	PUNCT
ajfa-14242	180	6	117	117	NUM
ajfa-14242	180	7	-	-	SYM
ajfa-14242	180	8	134	134	NUM
ajfa-14242	180	9	.	.	PUNCT
ajfa-14242	181	1	doi	doi	NOUN
ajfa-14242	181	2	:	:	PUNCT
ajfa-14242	181	3	10.2307/2491429	10.2307/2491429	NUM
ajfa-14242	181	4	gunny	gunny	NOUN
ajfa-14242	181	5	,	,	PUNCT
ajfa-14242	181	6	k.	k.	PROPN
ajfa-14242	181	7	a.	a.	PROPN
ajfa-14242	181	8	(	(	PUNCT
ajfa-14242	181	9	2010	2010	NUM
ajfa-14242	181	10	)	)	PUNCT
ajfa-14242	181	11	.	.	PUNCT
ajfa-14242	182	1	the	the	DET
ajfa-14242	182	2	relation	relation	NOUN
ajfa-14242	182	3	between	between	ADP
ajfa-14242	182	4	earnings	earning	NOUN
ajfa-14242	182	5	management	management	NOUN
ajfa-14242	182	6	using	use	VERB
ajfa-14242	182	7	real	real	ADJ
ajfa-14242	182	8	activities	activity	NOUN
ajfa-14242	182	9	manipulation	manipulation	NOUN
ajfa-14242	182	10	and	and	CCONJ
ajfa-14242	182	11	future	future	ADJ
ajfa-14242	182	12	performance	performance	NOUN
ajfa-14242	182	13	:	:	PUNCT
ajfa-14242	182	14	evidence	evidence	NOUN
ajfa-14242	182	15	from	from	ADP
ajfa-14242	182	16	meeting	meet	VERB
ajfa-14242	182	17	earnings	earning	NOUN
ajfa-14242	182	18	benchmarks	benchmark	NOUN
ajfa-14242	182	19	.	.	PUNCT
ajfa-14242	183	1	contemporary	contemporary	ADJ
ajfa-14242	183	2	accounting	accounting	NOUN
ajfa-14242	183	3	research	research	NOUN
ajfa-14242	183	4	,	,	PUNCT
ajfa-14242	183	5	27(3	27(3	NUM
ajfa-14242	183	6	)	)	PUNCT
ajfa-14242	183	7	,	,	PUNCT
ajfa-14242	183	8	855	855	NUM
ajfa-14242	183	9	-	-	SYM
ajfa-14242	183	10	888	888	NUM
ajfa-14242	183	11	.	.	PUNCT
ajfa-14242	184	1	https://doi.org/10.1111/j.19113846.2010.01029.x	https://doi.org/10.1111/j.19113846.2010.01029.x	X
ajfa-14242	184	2	haw	haw	INTJ
ajfa-14242	184	3	,	,	PUNCT
ajfa-14242	184	4	i.	i.	NOUN
ajfa-14242	184	5	m.	m.	PROPN
ajfa-14242	184	6	,	,	PUNCT
ajfa-14242	184	7	ho	ho	PROPN
ajfa-14242	184	8	,	,	PUNCT
ajfa-14242	184	9	s.	s.	PROPN
ajfa-14242	184	10	s.	s.	PROPN
ajfa-14242	184	11	,	,	PUNCT
ajfa-14242	184	12	&	&	CCONJ
ajfa-14242	184	13	li	li	PROPN
ajfa-14242	184	14	,	,	PUNCT
ajfa-14242	184	15	a.	a.	PROPN
ajfa-14242	184	16	y.	y.	PROPN
ajfa-14242	184	17	(	(	PUNCT
ajfa-14242	184	18	2011	2011	NUM
ajfa-14242	184	19	)	)	PUNCT
ajfa-14242	184	20	.	.	PUNCT
ajfa-14242	185	1	corporate	corporate	ADJ
ajfa-14242	185	2	governance	governance	NOUN
ajfa-14242	185	3	and	and	CCONJ
ajfa-14242	185	4	earnings	earning	NOUN
ajfa-14242	185	5	management	management	NOUN
ajfa-14242	185	6	by	by	ADP
ajfa-14242	185	7	classification	classification	NOUN
ajfa-14242	185	8	shifting	shifting	NOUN
ajfa-14242	185	9	.	.	PUNCT
ajfa-14242	186	1	contemporary	contemporary	ADJ
ajfa-14242	186	2	accounting	accounting	PROPN
ajfa-14242	186	3	research	research	NOUN
ajfa-14242	186	4	,	,	PUNCT
ajfa-14242	186	5	28(2	28(2	NUM
ajfa-14242	186	6	)	)	PUNCT
ajfa-14242	186	7	,	,	PUNCT
ajfa-14242	186	8	517	517	NUM
ajfa-14242	186	9	-	-	SYM
ajfa-14242	186	10	553	553	NUM
ajfa-14242	186	11	.	.	PUNCT
ajfa-14242	187	1	https://doi.org/10.1111/j.1911-3846.2010.01059.x	https://doi.org/10.1111/j.1911-3846.2010.01059.x	PROPN
ajfa-14242	187	2	hodgson	hodgson	PROPN
ajfa-14242	187	3	,	,	PUNCT
ajfa-14242	187	4	a.	a.	PROPN
ajfa-14242	187	5	,	,	PUNCT
ajfa-14242	187	6	&	&	CCONJ
ajfa-14242	187	7	stevenson‐clarke	stevenson‐clarke	PROPN
ajfa-14242	187	8	,	,	PUNCT
ajfa-14242	187	9	p.	p.	NOUN
ajfa-14242	187	10	(	(	PUNCT
ajfa-14242	187	11	2000	2000	NUM
ajfa-14242	187	12	)	)	PUNCT
ajfa-14242	187	13	.	.	PUNCT
ajfa-14242	188	1	earnings	earning	NOUN
ajfa-14242	188	2	,	,	PUNCT
ajfa-14242	188	3	cashflows	cashflow	NOUN
ajfa-14242	188	4	and	and	CCONJ
ajfa-14242	188	5	returns	return	NOUN
ajfa-14242	188	6	:	:	PUNCT
ajfa-14242	188	7	functional	functional	ADJ
ajfa-14242	188	8	relations	relation	NOUN
ajfa-14242	188	9	and	and	CCONJ
ajfa-14242	188	10	the	the	DET
ajfa-14242	188	11	impact	impact	NOUN
ajfa-14242	188	12	of	of	ADP
ajfa-14242	188	13	firm	firm	ADJ
ajfa-14242	188	14	size	size	NOUN
ajfa-14242	188	15	.	.	PUNCT
ajfa-14242	189	1	accounting	accounting	NOUN
ajfa-14242	189	2	&	&	CCONJ
ajfa-14242	189	3	finance	finance	PROPN
ajfa-14242	189	4	,	,	PUNCT
ajfa-14242	189	5	40(1	40(1	PROPN
ajfa-14242	189	6	)	)	PUNCT
ajfa-14242	189	7	,	,	PUNCT
ajfa-14242	189	8	51	51	NUM
ajfa-14242	189	9	-	-	SYM
ajfa-14242	189	10	74	74	NUM
ajfa-14242	189	11	.	.	PUNCT
ajfa-14242	190	1	https://doi.org/10.1111/1467-629x.00035	https://doi.org/10.1111/1467-629x.00035	PROPN
ajfa-14242	190	2	johnson	johnson	PROPN
ajfa-14242	190	3	,	,	PUNCT
ajfa-14242	190	4	p.	p.	NOUN
ajfa-14242	190	5	m.	m.	NOUN
ajfa-14242	190	6	,	,	PUNCT
ajfa-14242	190	7	lopez	lopez	NOUN
ajfa-14242	190	8	,	,	PUNCT
ajfa-14242	190	9	t.	t.	PROPN
ajfa-14242	190	10	j.	j.	PROPN
ajfa-14242	190	11	,	,	PUNCT
ajfa-14242	190	12	&	&	CCONJ
ajfa-14242	190	13	sanchez	sanchez	PROPN
ajfa-14242	190	14	,	,	PUNCT
ajfa-14242	190	15	j.	j.	PROPN
ajfa-14242	190	16	m.	m.	PROPN
ajfa-14242	190	17	(	(	PUNCT
ajfa-14242	190	18	2011	2011	NUM
ajfa-14242	190	19	)	)	PUNCT
ajfa-14242	190	20	.	.	PUNCT
ajfa-14242	191	1	special	special	ADJ
ajfa-14242	191	2	items	item	NOUN
ajfa-14242	191	3	:	:	PUNCT
ajfa-14242	191	4	a	a	DET
ajfa-14242	191	5	descriptive	descriptive	ADJ
ajfa-14242	191	6	analysis	analysis	NOUN
ajfa-14242	191	7	.	.	PUNCT
ajfa-14242	192	1	accounting	accounting	NOUN
ajfa-14242	192	2	horizons	horizon	NOUN
ajfa-14242	192	3	,	,	PUNCT
ajfa-14242	192	4	25(3	25(3	NUM
ajfa-14242	192	5	)	)	PUNCT
ajfa-14242	192	6	,	,	PUNCT
ajfa-14242	192	7	511	511	NUM
ajfa-14242	192	8	-	-	SYM
ajfa-14242	192	9	536	536	NUM
ajfa-14242	192	10	.	.	PUNCT
ajfa-14242	193	1	https://doi.org/10.2308/acch-10116	https://doi.org/10.2308/acch-10116	PROPN
ajfa-14242	193	2	joo	joo	PROPN
ajfa-14242	193	3	,	,	PUNCT
ajfa-14242	193	4	j.	j.	PROPN
ajfa-14242	193	5	h.	h.	PROPN
ajfa-14242	193	6	,	,	PUNCT
ajfa-14242	193	7	&	&	CCONJ
ajfa-14242	193	8	chamberlain	chamberlain	PROPN
ajfa-14242	193	9	,	,	PUNCT
ajfa-14242	193	10	s.	s.	PROPN
ajfa-14242	193	11	(	(	PUNCT
ajfa-14242	193	12	2016	2016	NUM
ajfa-14242	193	13	)	)	PUNCT
ajfa-14242	193	14	.	.	PUNCT
ajfa-14242	194	1	the	the	DET
ajfa-14242	194	2	effects	effect	NOUN
ajfa-14242	194	3	of	of	ADP
ajfa-14242	194	4	governance	governance	NOUN
ajfa-14242	194	5	on	on	ADP
ajfa-14242	194	6	classification	classification	NOUN
ajfa-14242	194	7	shifting	shifting	NOUN
ajfa-14242	194	8	and	and	CCONJ
ajfa-14242	194	9	compensation	compensation	NOUN
ajfa-14242	194	10	shielding	shielding	NOUN
ajfa-14242	194	11	.	.	PUNCT
ajfa-14242	195	1	https://doi.org/10.1111/1911-3846.12331	https://doi.org/10.1111/1911-3846.12331	PROPN
ajfa-14242	195	2	khan	khan	PROPN
ajfa-14242	195	3	,	,	PUNCT
ajfa-14242	195	4	k.	k.	PROPN
ajfa-14242	195	5	s.	s.	PROPN
ajfa-14242	195	6	,	,	PUNCT
ajfa-14242	195	7	kunz	kunz	PROPN
ajfa-14242	195	8	,	,	PUNCT
ajfa-14242	195	9	r.	r.	PROPN
ajfa-14242	195	10	,	,	PUNCT
ajfa-14242	195	11	kleijnen	kleijnen	PROPN
ajfa-14242	195	12	,	,	PUNCT
ajfa-14242	195	13	j.	j.	PROPN
ajfa-14242	195	14	,	,	PUNCT
ajfa-14242	195	15	&	&	CCONJ
ajfa-14242	195	16	antes	antes	PROPN
ajfa-14242	195	17	,	,	PUNCT
ajfa-14242	195	18	g.	g.	PROPN
ajfa-14242	195	19	(	(	PUNCT
ajfa-14242	195	20	2003	2003	NUM
ajfa-14242	195	21	)	)	PUNCT
ajfa-14242	195	22	.	.	PUNCT
ajfa-14242	196	1	five	five	NUM
ajfa-14242	196	2	steps	step	NOUN
ajfa-14242	196	3	to	to	ADP
ajfa-14242	196	4	conducting	conduct	VERB
ajfa-14242	196	5	a	a	DET
ajfa-14242	196	6	systematic	systematic	ADJ
ajfa-14242	196	7	review	review	NOUN
ajfa-14242	196	8	.	.	PUNCT
ajfa-14242	197	1	journal	journal	NOUN
ajfa-14242	197	2	of	of	ADP
ajfa-14242	197	3	the	the	DET
ajfa-14242	197	4	royal	royal	ADJ
ajfa-14242	197	5	society	society	NOUN
ajfa-14242	197	6	of	of	ADP
ajfa-14242	197	7	medicine	medicine	NOUN
ajfa-14242	197	8	,	,	PUNCT
ajfa-14242	197	9	96(3	96(3	NOUN
ajfa-14242	197	10	)	)	PUNCT
ajfa-14242	197	11	,	,	PUNCT
ajfa-14242	197	12	118	118	NUM
ajfa-14242	197	13	-	-	SYM
ajfa-14242	197	14	121	121	NUM
ajfa-14242	197	15	.	.	PUNCT
ajfa-14242	198	1	knechel	knechel	PROPN
ajfa-14242	198	2	,	,	PUNCT
ajfa-14242	198	3	w.	w.	PROPN
ajfa-14242	198	4	r.	r.	PROPN
ajfa-14242	198	5	,	,	PUNCT
ajfa-14242	198	6	krishnan	krishnan	PROPN
ajfa-14242	198	7	,	,	PUNCT
ajfa-14242	198	8	g.	g.	PROPN
ajfa-14242	198	9	v.	v.	PROPN
ajfa-14242	198	10	,	,	PUNCT
ajfa-14242	198	11	pevzner	pevzner	NOUN
ajfa-14242	198	12	,	,	PUNCT
ajfa-14242	198	13	m.	m.	NOUN
ajfa-14242	198	14	,	,	PUNCT
ajfa-14242	198	15	shefchik	shefchik	PROPN
ajfa-14242	198	16	,	,	PUNCT
ajfa-14242	198	17	l.	l.	PROPN
ajfa-14242	198	18	b.	b.	PROPN
ajfa-14242	198	19	,	,	PUNCT
ajfa-14242	198	20	&	&	CCONJ
ajfa-14242	198	21	velury	velury	NOUN
ajfa-14242	198	22	,	,	PUNCT
ajfa-14242	198	23	u.	u.	PROPN
ajfa-14242	198	24	k.	k.	PROPN
ajfa-14242	198	25	(	(	PUNCT
ajfa-14242	198	26	2012	2012	NUM
ajfa-14242	198	27	)	)	PUNCT
ajfa-14242	198	28	.	.	PUNCT
ajfa-14242	199	1	audit	audit	NOUN
ajfa-14242	199	2	quality	quality	NOUN
ajfa-14242	199	3	:	:	PUNCT
ajfa-14242	199	4	insights	insight	NOUN
ajfa-14242	199	5	from	from	ADP
ajfa-14242	199	6	the	the	DET
ajfa-14242	199	7	academic	academic	ADJ
ajfa-14242	199	8	literature	literature	NOUN
ajfa-14242	199	9	.	.	PUNCT
ajfa-14242	200	1	auditing	auditing	NOUN
ajfa-14242	200	2	:	:	PUNCT
ajfa-14242	200	3	a	a	DET
ajfa-14242	200	4	journal	journal	NOUN
ajfa-14242	200	5	of	of	ADP
ajfa-14242	200	6	practice	practice	NOUN
ajfa-14242	200	7	&	&	CCONJ
ajfa-14242	200	8	theory	theory	NOUN
ajfa-14242	200	9	,	,	PUNCT
ajfa-14242	200	10	32(sp1	32(sp1	NOUN
ajfa-14242	200	11	)	)	PUNCT
ajfa-14242	200	12	,	,	PUNCT
ajfa-14242	200	13	385	385	NUM
ajfa-14242	200	14	-	-	SYM
ajfa-14242	200	15	421	421	NUM
ajfa-14242	200	16	.	.	PUNCT
ajfa-14242	201	1	https://doi.org/10.2308/ajpt-50350	https://doi.org/10.2308/ajpt-50350	PROPN
ajfa-14242	201	2	laux	laux	PROPN
ajfa-14242	201	3	,	,	PUNCT
ajfa-14242	201	4	c.	c.	PROPN
ajfa-14242	201	5	,	,	PUNCT
ajfa-14242	201	6	&	&	CCONJ
ajfa-14242	201	7	laux	laux	PROPN
ajfa-14242	201	8	,	,	PUNCT
ajfa-14242	201	9	v.	v.	PROPN
ajfa-14242	201	10	(	(	PUNCT
ajfa-14242	201	11	2009	2009	NUM
ajfa-14242	201	12	)	)	PUNCT
ajfa-14242	201	13	.	.	PUNCT
ajfa-14242	202	1	board	board	NOUN
ajfa-14242	202	2	committees	committees	PROPN
ajfa-14242	202	3	,	,	PUNCT
ajfa-14242	202	4	ceo	ceo	NOUN
ajfa-14242	202	5	compensation	compensation	NOUN
ajfa-14242	202	6	,	,	PUNCT
ajfa-14242	202	7	and	and	CCONJ
ajfa-14242	202	8	earnings	earning	NOUN
ajfa-14242	202	9	management	management	NOUN
ajfa-14242	202	10	.	.	PUNCT
ajfa-14242	203	1	the	the	DET
ajfa-14242	203	2	accounting	accounting	NOUN
ajfa-14242	203	3	review	review	PROPN
ajfa-14242	203	4	,	,	PUNCT
ajfa-14242	203	5	84(3	84(3	NUM
ajfa-14242	203	6	)	)	PUNCT
ajfa-14242	203	7	,	,	PUNCT
ajfa-14242	203	8	869	869	NUM
ajfa-14242	203	9	-	-	SYM
ajfa-14242	203	10	891	891	NUM
ajfa-14242	203	11	.	.	PUNCT
ajfa-14242	204	1	https://doi.org/10.2308/accr.2009.84.3.869	https://doi.org/10.2308/accr.2009.84.3.869	NOUN
ajfa-14242	204	2	leuz	leuz	NOUN
ajfa-14242	204	3	,	,	PUNCT
ajfa-14242	204	4	c.	c.	NOUN
ajfa-14242	204	5	,	,	PUNCT
ajfa-14242	204	6	nanda	nanda	PROPN
ajfa-14242	204	7	,	,	PUNCT
ajfa-14242	204	8	d.	d.	PROPN
ajfa-14242	204	9	,	,	PUNCT
ajfa-14242	204	10	&	&	CCONJ
ajfa-14242	204	11	wysocki	wysocki	PROPN
ajfa-14242	204	12	,	,	PUNCT
ajfa-14242	204	13	p.	p.	PROPN
ajfa-14242	204	14	d.	d.	PROPN
ajfa-14242	204	15	(	(	PUNCT
ajfa-14242	204	16	2003	2003	NUM
ajfa-14242	204	17	)	)	PUNCT
ajfa-14242	204	18	.	.	PUNCT
ajfa-14242	205	1	earnings	earning	NOUN
ajfa-14242	205	2	management	management	NOUN
ajfa-14242	205	3	and	and	CCONJ
ajfa-14242	205	4	investor	investor	NOUN
ajfa-14242	205	5	protection	protection	NOUN
ajfa-14242	205	6	:	:	PUNCT
ajfa-14242	205	7	an	an	DET
ajfa-14242	205	8	international	international	ADJ
ajfa-14242	205	9	comparison	comparison	NOUN
ajfa-14242	205	10	.	.	PUNCT
ajfa-14242	206	1	journal	journal	NOUN
ajfa-14242	206	2	of	of	ADP
ajfa-14242	206	3	financial	financial	ADJ
ajfa-14242	206	4	economics	economic	NOUN
ajfa-14242	206	5	,	,	PUNCT
ajfa-14242	206	6	69(3	69(3	NUM
ajfa-14242	206	7	)	)	PUNCT
ajfa-14242	206	8	,	,	PUNCT
ajfa-14242	206	9	505	505	NUM
ajfa-14242	206	10	-	-	SYM
ajfa-14242	206	11	527	527	NUM
ajfa-14242	206	12	.	.	PUNCT
ajfa-14242	207	1	https://doi.org/10.1016/s0304-405x(03)00121-1	https://doi.org/10.1016/s0304-405x(03)00121-1	PROPN
ajfa-14242	207	2	lougee	lougee	PROPN
ajfa-14242	207	3	,	,	PUNCT
ajfa-14242	207	4	b.	b.	PROPN
ajfa-14242	207	5	a.	a.	PROPN
ajfa-14242	207	6	,	,	PUNCT
ajfa-14242	207	7	&	&	CCONJ
ajfa-14242	207	8	marquardt	marquardt	PROPN
ajfa-14242	207	9	,	,	PUNCT
ajfa-14242	207	10	c.	c.	PROPN
ajfa-14242	207	11	a.	a.	PROPN
ajfa-14242	207	12	(	(	PUNCT
ajfa-14242	207	13	2004	2004	NUM
ajfa-14242	207	14	)	)	PUNCT
ajfa-14242	207	15	.	.	PUNCT
ajfa-14242	208	1	earnings	earning	NOUN
ajfa-14242	208	2	informativeness	informativeness	NOUN
ajfa-14242	208	3	and	and	CCONJ
ajfa-14242	208	4	strategic	strategic	ADJ
ajfa-14242	208	5	disclosure	disclosure	NOUN
ajfa-14242	208	6	:	:	PUNCT
ajfa-14242	208	7	an	an	DET
ajfa-14242	208	8	empirical	empirical	ADJ
ajfa-14242	208	9	examination	examination	NOUN
ajfa-14242	208	10	of	of	ADP
ajfa-14242	208	11	“	"	PUNCT
ajfa-14242	208	12	pro	pro	ADJ
ajfa-14242	208	13	forma	forma	NOUN
ajfa-14242	208	14	”	"	PUNCT
ajfa-14242	208	15	earnings	earning	NOUN
ajfa-14242	208	16	.	.	PUNCT
ajfa-14242	209	1	the	the	DET
ajfa-14242	209	2	accounting	accounting	NOUN
ajfa-14242	209	3	review	review	NOUN
ajfa-14242	209	4	,	,	PUNCT
ajfa-14242	209	5	79(3	79(3	NUM
ajfa-14242	209	6	)	)	PUNCT
ajfa-14242	209	7	,	,	PUNCT
ajfa-14242	209	8	769	769	NUM
ajfa-14242	209	9	-	-	SYM
ajfa-14242	209	10	795	795	NUM
ajfa-14242	209	11	.	.	PUNCT
ajfa-14242	210	1	https://doi.org/10.2308/accr.2004.79.3.769	https://doi.org/10.2308/accr.2004.79.3.769	NOUN
ajfa-14242	210	2	maremont	maremont	NOUN
ajfa-14242	210	3	,	,	PUNCT
ajfa-14242	210	4	m.	m.	NOUN
ajfa-14242	210	5	,	,	PUNCT
ajfa-14242	210	6	&	&	CCONJ
ajfa-14242	210	7	bulkeley	bulkeley	PROPN
ajfa-14242	210	8	,	,	PUNCT
ajfa-14242	210	9	w.	w.	PROPN
ajfa-14242	210	10	m.	m.	PROPN
ajfa-14242	210	11	(	(	PUNCT
ajfa-14242	210	12	2002	2002	NUM
ajfa-14242	210	13	)	)	PUNCT
ajfa-14242	210	14	.	.	PUNCT
ajfa-14242	211	1	ibm	ibm	PROPN
ajfa-14242	211	2	is	be	AUX
ajfa-14242	211	3	resolute	resolute	ADJ
ajfa-14242	211	4	on	on	ADP
ajfa-14242	211	5	accounting	accounting	NOUN
ajfa-14242	211	6	cited	cite	VERB
ajfa-14242	211	7	by	by	ADP
ajfa-14242	211	8	sec	sec	PROPN
ajfa-14242	211	9	.	.	PUNCT
ajfa-14242	212	1	the	the	DET
ajfa-14242	212	2	wall	wall	PROPN
ajfa-14242	212	3	street	street	PROPN
ajfa-14242	212	4	journal	journal	PROPN
ajfa-14242	212	5	.	.	PUNCT
ajfa-14242	213	1	mcvay	mcvay	PROPN
ajfa-14242	213	2	,	,	PUNCT
ajfa-14242	213	3	s.	s.	PROPN
ajfa-14242	213	4	e.	e.	PROPN
ajfa-14242	213	5	(	(	PUNCT
ajfa-14242	213	6	2006	2006	NUM
ajfa-14242	213	7	)	)	PUNCT
ajfa-14242	213	8	.	.	PUNCT
ajfa-14242	214	1	earnings	earning	NOUN
ajfa-14242	214	2	management	management	NOUN
ajfa-14242	214	3	using	use	VERB
ajfa-14242	214	4	classification	classification	NOUN
ajfa-14242	214	5	shifting	shifting	NOUN
ajfa-14242	214	6	:	:	PUNCT
ajfa-14242	214	7	an	an	DET
ajfa-14242	214	8	examination	examination	NOUN
ajfa-14242	214	9	of	of	ADP
ajfa-14242	214	10	asian	asian	ADJ
ajfa-14242	214	11	journal	journal	NOUN
ajfa-14242	214	12	of	of	ADP
ajfa-14242	214	13	finance	finance	PROPN
ajfa-14242	214	14	&	&	CCONJ
ajfa-14242	214	15	accounting	accounting	PROPN
ajfa-14242	214	16	issn	issn	PROPN
ajfa-14242	214	17	1946	1946	NUM
ajfa-14242	214	18	-	-	PUNCT
ajfa-14242	214	19	052x	052x	PROPN
ajfa-14242	214	20	2019	2019	NUM
ajfa-14242	214	21	,	,	PUNCT
ajfa-14242	214	22	vol	vol	NOUN
ajfa-14242	214	23	.	.	PROPN
ajfa-14242	214	24	11	11	NUM
ajfa-14242	214	25	,	,	PUNCT
ajfa-14242	214	26	no	no	INTJ
ajfa-14242	214	27	.	.	NOUN
ajfa-14242	214	28	1	1	NUM
ajfa-14242	214	29	39	39	NUM
ajfa-14242	214	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	214	31	core	core	NOUN
ajfa-14242	214	32	earnings	earning	NOUN
ajfa-14242	214	33	and	and	CCONJ
ajfa-14242	214	34	special	special	ADJ
ajfa-14242	214	35	items	item	NOUN
ajfa-14242	214	36	.	.	PUNCT
ajfa-14242	215	1	the	the	DET
ajfa-14242	215	2	accounting	accounting	NOUN
ajfa-14242	215	3	review	review	PROPN
ajfa-14242	215	4	,	,	PUNCT
ajfa-14242	215	5	81(3	81(3	NUM
ajfa-14242	215	6	)	)	PUNCT
ajfa-14242	215	7	,	,	PUNCT
ajfa-14242	215	8	501	501	NUM
ajfa-14242	215	9	-	-	SYM
ajfa-14242	215	10	531	531	NUM
ajfa-14242	215	11	.	.	PUNCT
ajfa-14242	216	1	https://doi.org/10.2308/accr.2006.81.3.501	https://doi.org/10.2308/accr.2006.81.3.501	VERB
ajfa-14242	216	2	nagar	nagar	NOUN
ajfa-14242	216	3	,	,	PUNCT
ajfa-14242	216	4	n.	n.	NOUN
ajfa-14242	216	5	,	,	PUNCT
ajfa-14242	216	6	&	&	CCONJ
ajfa-14242	216	7	sen	sen	PROPN
ajfa-14242	216	8	,	,	PUNCT
ajfa-14242	216	9	k.	k.	PROPN
ajfa-14242	216	10	(	(	PUNCT
ajfa-14242	216	11	2016	2016	NUM
ajfa-14242	216	12	)	)	PUNCT
ajfa-14242	216	13	.	.	PUNCT
ajfa-14242	217	1	earnings	earning	NOUN
ajfa-14242	217	2	management	management	NOUN
ajfa-14242	217	3	in	in	ADP
ajfa-14242	217	4	india	india	PROPN
ajfa-14242	217	5	:	:	PUNCT
ajfa-14242	217	6	managers	manager	NOUN
ajfa-14242	217	7	’	’	PART
ajfa-14242	217	8	fixation	fixation	NOUN
ajfa-14242	217	9	on	on	ADP
ajfa-14242	217	10	operating	operating	NOUN
ajfa-14242	217	11	profits	profit	NOUN
ajfa-14242	217	12	.	.	PUNCT
ajfa-14242	218	1	journal	journal	NOUN
ajfa-14242	218	2	of	of	ADP
ajfa-14242	218	3	international	international	ADJ
ajfa-14242	218	4	accounting	accounting	NOUN
ajfa-14242	218	5	,	,	PUNCT
ajfa-14242	218	6	auditing	auditing	NOUN
ajfa-14242	218	7	and	and	CCONJ
ajfa-14242	218	8	taxation	taxation	NOUN
ajfa-14242	218	9	,	,	PUNCT
ajfa-14242	218	10	26	26	NUM
ajfa-14242	218	11	,	,	PUNCT
ajfa-14242	218	12	1	1	NUM
ajfa-14242	218	13	-	-	SYM
ajfa-14242	218	14	12	12	NUM
ajfa-14242	218	15	.	.	PUNCT
ajfa-14242	219	1	https://doi.org/10.1016/j.intaccaudtax.2016.02.003	https://doi.org/10.1016/j.intaccaudtax.2016.02.003	NOUN
ajfa-14242	219	2	nagar	nagar	NOUN
ajfa-14242	219	3	,	,	PUNCT
ajfa-14242	219	4	n.	n.	NOUN
ajfa-14242	219	5	,	,	PUNCT
ajfa-14242	219	6	&	&	CCONJ
ajfa-14242	219	7	sen	sen	PROPN
ajfa-14242	219	8	,	,	PUNCT
ajfa-14242	219	9	k.	k.	PROPN
ajfa-14242	219	10	(	(	PUNCT
ajfa-14242	219	11	2017	2017	NUM
ajfa-14242	219	12	)	)	PUNCT
ajfa-14242	219	13	.	.	PUNCT
ajfa-14242	220	1	classification	classification	NOUN
ajfa-14242	220	2	shifting	shifting	NOUN
ajfa-14242	220	3	:	:	PUNCT
ajfa-14242	220	4	impact	impact	NOUN
ajfa-14242	220	5	of	of	ADP
ajfa-14242	220	6	firm	firm	ADJ
ajfa-14242	220	7	life	life	NOUN
ajfa-14242	220	8	cycle	cycle	NOUN
ajfa-14242	220	9	.	.	PUNCT
ajfa-14242	221	1	journal	journal	NOUN
ajfa-14242	221	2	of	of	ADP
ajfa-14242	221	3	financial	financial	ADJ
ajfa-14242	221	4	reporting	reporting	NOUN
ajfa-14242	221	5	and	and	CCONJ
ajfa-14242	221	6	accounting	accounting	NOUN
ajfa-14242	221	7	,	,	PUNCT
ajfa-14242	221	8	15(2	15(2	NUM
ajfa-14242	221	9	)	)	PUNCT
ajfa-14242	221	10	.	.	PUNCT
ajfa-14242	222	1	https://doi.org/10.1108/jfra-11-2015-0102	https://doi.org/10.1108/jfra-11-2015-0102	NOUN
ajfa-14242	222	2	nagar	nagar	NOUN
ajfa-14242	222	3	,	,	PUNCT
ajfa-14242	222	4	n.	n.	NOUN
ajfa-14242	222	5	,	,	PUNCT
ajfa-14242	222	6	&	&	CCONJ
ajfa-14242	222	7	sen	sen	PROPN
ajfa-14242	222	8	,	,	PUNCT
ajfa-14242	222	9	k.	k.	PROPN
ajfa-14242	222	10	(	(	PUNCT
ajfa-14242	222	11	2017	2017	NUM
ajfa-14242	222	12	)	)	PUNCT
ajfa-14242	222	13	.	.	PUNCT
ajfa-14242	223	1	do	do	AUX
ajfa-14242	223	2	financially	financially	ADV
ajfa-14242	223	3	distressed	distressed	ADJ
ajfa-14242	223	4	firms	firm	NOUN
ajfa-14242	223	5	misclassify	misclassify	VERB
ajfa-14242	223	6	core	core	NOUN
ajfa-14242	223	7	expenses	expense	NOUN
ajfa-14242	223	8	?	?	PUNCT
ajfa-14242	223	9	.	.	PUNCT
ajfa-14242	224	1	accounting	accounting	NOUN
ajfa-14242	224	2	research	research	PROPN
ajfa-14242	224	3	journal	journal	NOUN
ajfa-14242	224	4	,	,	PUNCT
ajfa-14242	224	5	30(2	30(2	NUM
ajfa-14242	224	6	)	)	PUNCT
ajfa-14242	224	7	.	.	PUNCT
ajfa-14242	225	1	https://doi.org/10.1108/arj-04-2015-0054	https://doi.org/10.1108/arj-04-2015-0054	PROPN
ajfa-14242	225	2	narayanaswamy	narayanaswamy	PROPN
ajfa-14242	225	3	,	,	PUNCT
ajfa-14242	225	4	r.	r.	PROPN
ajfa-14242	225	5	,	,	PUNCT
ajfa-14242	225	6	raghunandan	raghunandan	PROPN
ajfa-14242	225	7	,	,	PUNCT
ajfa-14242	225	8	k.	k.	PROPN
ajfa-14242	225	9	,	,	PUNCT
ajfa-14242	225	10	&	&	CCONJ
ajfa-14242	225	11	rama	rama	PROPN
ajfa-14242	225	12	,	,	PUNCT
ajfa-14242	225	13	d.	d.	PROPN
ajfa-14242	225	14	v.	v.	PROPN
ajfa-14242	225	15	(	(	PUNCT
ajfa-14242	225	16	2012	2012	NUM
ajfa-14242	225	17	)	)	PUNCT
ajfa-14242	225	18	.	.	PUNCT
ajfa-14242	226	1	corporate	corporate	ADJ
ajfa-14242	226	2	governance	governance	NOUN
ajfa-14242	226	3	in	in	ADP
ajfa-14242	226	4	the	the	DET
ajfa-14242	226	5	indian	indian	ADJ
ajfa-14242	226	6	context	context	NOUN
ajfa-14242	226	7	.	.	PUNCT
ajfa-14242	227	1	accounting	accounting	NOUN
ajfa-14242	227	2	horizons	horizon	NOUN
ajfa-14242	227	3	,	,	PUNCT
ajfa-14242	227	4	26(3	26(3	NUM
ajfa-14242	227	5	)	)	PUNCT
ajfa-14242	227	6	,	,	PUNCT
ajfa-14242	227	7	583	583	NUM
ajfa-14242	227	8	-	-	SYM
ajfa-14242	227	9	599	599	NUM
ajfa-14242	227	10	.	.	PUNCT
ajfa-14242	228	1	https://doi.org/10.2308/acch-50179	https://doi.org/10.2308/acch-50179	NOUN
ajfa-14242	228	2	nelson	nelson	PROPN
ajfa-14242	228	3	,	,	PUNCT
ajfa-14242	228	4	m.	m.	PROPN
ajfa-14242	228	5	w.	w.	PROPN
ajfa-14242	228	6	,	,	PUNCT
ajfa-14242	228	7	elliott	elliott	PROPN
ajfa-14242	228	8	,	,	PUNCT
ajfa-14242	228	9	j.	j.	PROPN
ajfa-14242	228	10	a.	a.	PROPN
ajfa-14242	228	11	,	,	PUNCT
ajfa-14242	228	12	&	&	CCONJ
ajfa-14242	228	13	tarpley	tarpley	PROPN
ajfa-14242	228	14	,	,	PUNCT
ajfa-14242	228	15	r.	r.	PROPN
ajfa-14242	228	16	l.	l.	PROPN
ajfa-14242	228	17	(	(	PUNCT
ajfa-14242	228	18	2002	2002	NUM
ajfa-14242	228	19	)	)	PUNCT
ajfa-14242	228	20	.	.	PUNCT
ajfa-14242	229	1	evidence	evidence	NOUN
ajfa-14242	229	2	from	from	ADP
ajfa-14242	229	3	auditors	auditor	NOUN
ajfa-14242	229	4	about	about	ADP
ajfa-14242	229	5	managers	manager	NOUN
ajfa-14242	229	6	'	'	PART
ajfa-14242	229	7	and	and	CCONJ
ajfa-14242	229	8	auditors	auditor	NOUN
ajfa-14242	229	9	'	'	PART
ajfa-14242	229	10	earnings	earning	NOUN
ajfa-14242	229	11	management	management	NOUN
ajfa-14242	229	12	decisions	decision	NOUN
ajfa-14242	229	13	.	.	PUNCT
ajfa-14242	230	1	the	the	DET
ajfa-14242	230	2	accounting	accounting	NOUN
ajfa-14242	230	3	review	review	NOUN
ajfa-14242	230	4	,	,	PUNCT
ajfa-14242	230	5	77(s-1	77(s-1	NUM
ajfa-14242	230	6	)	)	PUNCT
ajfa-14242	230	7	,	,	PUNCT
ajfa-14242	230	8	175	175	NUM
ajfa-14242	230	9	-	-	SYM
ajfa-14242	230	10	202	202	NUM
ajfa-14242	230	11	.	.	PUNCT
ajfa-14242	231	1	https://doi.org/10.2308/accr.2002.77.s-1.175	https://doi.org/10.2308/accr.2002.77.s-1.175	PROPN
ajfa-14242	231	2	noh	noh	PROPN
ajfa-14242	231	3	,	,	PUNCT
ajfa-14242	231	4	m.	m.	NOUN
ajfa-14242	231	5	,	,	PUNCT
ajfa-14242	231	6	moon	moon	PROPN
ajfa-14242	231	7	,	,	PUNCT
ajfa-14242	231	8	d.	d.	PROPN
ajfa-14242	231	9	&	&	CCONJ
ajfa-14242	231	10	parte	parte	PROPN
ajfa-14242	231	11	,	,	PUNCT
ajfa-14242	231	12	l.	l.	PROPN
ajfa-14242	231	13	(	(	PUNCT
ajfa-14242	231	14	2017	2017	NUM
ajfa-14242	231	15	)	)	PUNCT
ajfa-14242	231	16	.	.	PUNCT
ajfa-14242	232	1	earnings	earning	NOUN
ajfa-14242	232	2	management	management	NOUN
ajfa-14242	232	3	using	use	VERB
ajfa-14242	232	4	revenue	revenue	NOUN
ajfa-14242	232	5	classification	classification	NOUN
ajfa-14242	232	6	shifting	shifting	NOUN
ajfa-14242	232	7	–	–	PUNCT
ajfa-14242	232	8	evidence	evidence	NOUN
ajfa-14242	232	9	from	from	ADP
ajfa-14242	232	10	the	the	DET
ajfa-14242	232	11	ifrs	ifrs	PROPN
ajfa-14242	232	12	adoption	adoption	NOUN
ajfa-14242	232	13	period	period	NOUN
ajfa-14242	232	14	.	.	PUNCT
ajfa-14242	233	1	international	international	ADJ
ajfa-14242	233	2	journal	journal	PROPN
ajfa-14242	233	3	of	of	ADP
ajfa-14242	233	4	accounting	accounting	PROPN
ajfa-14242	233	5	&	&	CCONJ
ajfa-14242	233	6	information	information	NOUN
ajfa-14242	233	7	management	management	NOUN
ajfa-14242	233	8	,	,	PUNCT
ajfa-14242	233	9	25(3	25(3	NUM
ajfa-14242	233	10	)	)	PUNCT
ajfa-14242	233	11	,	,	PUNCT
ajfa-14242	233	12	333	333	NUM
ajfa-14242	233	13	-	-	SYM
ajfa-14242	233	14	355	355	NUM
ajfa-14242	233	15	.	.	PUNCT
ajfa-14242	234	1	https://doi.org/10.1108/ijaim-07-2016-0071	https://doi.org/10.1108/ijaim-07-2016-0071	PROPN
ajfa-14242	234	2	noh	noh	PROPN
ajfa-14242	234	3	,	,	PUNCT
ajfa-14242	234	4	m.	m.	NOUN
ajfa-14242	234	5	,	,	PUNCT
ajfa-14242	234	6	moon	moon	PROPN
ajfa-14242	234	7	,	,	PUNCT
ajfa-14242	234	8	d.	d.	PROPN
ajfa-14242	234	9	,	,	PUNCT
ajfa-14242	234	10	guiral	guiral	ADJ
ajfa-14242	234	11	,	,	PUNCT
ajfa-14242	234	12	a.	a.	NOUN
ajfa-14242	234	13	,	,	PUNCT
ajfa-14242	234	14	&	&	CCONJ
ajfa-14242	234	15	esteban	esteban	PROPN
ajfa-14242	234	16	,	,	PUNCT
ajfa-14242	234	17	l.	l.	PROPN
ajfa-14242	234	18	p.	p.	PROPN
ajfa-14242	234	19	(	(	PUNCT
ajfa-14242	234	20	2014	2014	NUM
ajfa-14242	234	21	)	)	PUNCT
ajfa-14242	234	22	.	.	PUNCT
ajfa-14242	235	1	earnings	earning	NOUN
ajfa-14242	235	2	management	management	NOUN
ajfa-14242	235	3	using	use	VERB
ajfa-14242	235	4	income	income	NOUN
ajfa-14242	235	5	classification	classification	NOUN
ajfa-14242	235	6	shifting	shifting	NOUN
ajfa-14242	235	7	–	–	PUNCT
ajfa-14242	235	8	evidence	evidence	NOUN
ajfa-14242	235	9	from	from	ADP
ajfa-14242	235	10	the	the	DET
ajfa-14242	235	11	korean	korean	ADJ
ajfa-14242	235	12	ifrs	ifrs	PROPN
ajfa-14242	235	13	adoption	adoption	NOUN
ajfa-14242	235	14	period	period	NOUN
ajfa-14242	235	15	.	.	PUNCT
ajfa-14242	236	1	working	working	NOUN
ajfa-14242	236	2	paper	paper	NOUN
ajfa-14242	236	3	,	,	PUNCT
ajfa-14242	236	4	yonsei	yonsei	PROPN
ajfa-14242	236	5	university	university	PROPN
ajfa-14242	236	6	roychowdhury	roychowdhury	NOUN
ajfa-14242	236	7	,	,	PUNCT
ajfa-14242	236	8	s.	s.	PROPN
ajfa-14242	236	9	(	(	PUNCT
ajfa-14242	236	10	2006	2006	NUM
ajfa-14242	236	11	)	)	PUNCT
ajfa-14242	236	12	.	.	PUNCT
ajfa-14242	237	1	earnings	earning	NOUN
ajfa-14242	237	2	management	management	NOUN
ajfa-14242	237	3	through	through	ADP
ajfa-14242	237	4	real	real	ADJ
ajfa-14242	237	5	activities	activity	NOUN
ajfa-14242	237	6	manipulation	manipulation	NOUN
ajfa-14242	237	7	.	.	PUNCT
ajfa-14242	238	1	journal	journal	NOUN
ajfa-14242	238	2	of	of	ADP
ajfa-14242	238	3	accounting	accounting	NOUN
ajfa-14242	238	4	and	and	CCONJ
ajfa-14242	238	5	economics	economic	NOUN
ajfa-14242	238	6	,	,	PUNCT
ajfa-14242	238	7	42(3	42(3	NUM
ajfa-14242	238	8	)	)	PUNCT
ajfa-14242	238	9	,	,	PUNCT
ajfa-14242	238	10	335	335	NUM
ajfa-14242	238	11	-	-	SYM
ajfa-14242	238	12	370	370	NUM
ajfa-14242	238	13	.	.	PUNCT
ajfa-14242	239	1	https://doi.org/10.1016/j.jacceco.2006.01.002	https://doi.org/10.1016/j.jacceco.2006.01.002	NOUN
ajfa-14242	239	2	shirato	shirato	PROPN
ajfa-14242	239	3	,	,	PUNCT
ajfa-14242	239	4	k.	k.	PROPN
ajfa-14242	239	5	,	,	PUNCT
ajfa-14242	239	6	&	&	CCONJ
ajfa-14242	239	7	nagata	nagata	PROPN
ajfa-14242	239	8	,	,	PUNCT
ajfa-14242	239	9	k.	k.	PROPN
ajfa-14242	239	10	(	(	PUNCT
ajfa-14242	239	11	2012	2012	NUM
ajfa-14242	239	12	)	)	PUNCT
ajfa-14242	239	13	.	.	PUNCT
ajfa-14242	240	1	earnings	earning	NOUN
ajfa-14242	240	2	management	management	NOUN
ajfa-14242	240	3	through	through	ADP
ajfa-14242	240	4	classification	classification	NOUN
ajfa-14242	240	5	shifting	shift	VERB
ajfa-14242	240	6	under	under	ADP
ajfa-14242	240	7	japanese	japanese	ADJ
ajfa-14242	240	8	gaap	gaap	PROPN
ajfa-14242	240	9	.	.	PUNCT
ajfa-14242	241	1	working	work	VERB
ajfa-14242	241	2	paper	paper	NOUN
ajfa-14242	241	3	(	(	PUNCT
ajfa-14242	241	4	tokyo	tokyo	PROPN
ajfa-14242	241	5	institute	institute	NOUN
ajfa-14242	241	6	of	of	ADP
ajfa-14242	241	7	technology	technology	PROPN
ajfa-14242	241	8	)	)	PUNCT
ajfa-14242	241	9	.	.	PUNCT
ajfa-14242	242	1	siregar	siregar	NOUN
ajfa-14242	242	2	,	,	PUNCT
ajfa-14242	242	3	s.	s.	PROPN
ajfa-14242	242	4	v.	v.	PROPN
ajfa-14242	242	5	,	,	PUNCT
ajfa-14242	242	6	&	&	CCONJ
ajfa-14242	242	7	utama	utama	PROPN
ajfa-14242	242	8	,	,	PUNCT
ajfa-14242	242	9	s.	s.	PROPN
ajfa-14242	242	10	(	(	PUNCT
ajfa-14242	242	11	2008	2008	NUM
ajfa-14242	242	12	)	)	PUNCT
ajfa-14242	242	13	.	.	PUNCT
ajfa-14242	243	1	type	type	NOUN
ajfa-14242	243	2	of	of	ADP
ajfa-14242	243	3	earnings	earning	NOUN
ajfa-14242	243	4	management	management	NOUN
ajfa-14242	243	5	and	and	CCONJ
ajfa-14242	243	6	the	the	DET
ajfa-14242	243	7	effect	effect	NOUN
ajfa-14242	243	8	of	of	ADP
ajfa-14242	243	9	ownership	ownership	NOUN
ajfa-14242	243	10	structure	structure	NOUN
ajfa-14242	243	11	,	,	PUNCT
ajfa-14242	243	12	firm	firm	ADJ
ajfa-14242	243	13	size	size	NOUN
ajfa-14242	243	14	,	,	PUNCT
ajfa-14242	243	15	and	and	CCONJ
ajfa-14242	243	16	corporate	corporate	ADJ
ajfa-14242	243	17	-	-	PUNCT
ajfa-14242	243	18	governance	governance	NOUN
ajfa-14242	243	19	practices	practice	NOUN
ajfa-14242	243	20	:	:	PUNCT
ajfa-14242	243	21	evidence	evidence	NOUN
ajfa-14242	243	22	from	from	ADP
ajfa-14242	243	23	indonesia	indonesia	PROPN
ajfa-14242	243	24	.	.	PUNCT
ajfa-14242	244	1	the	the	DET
ajfa-14242	244	2	international	international	ADJ
ajfa-14242	244	3	journal	journal	NOUN
ajfa-14242	244	4	of	of	ADP
ajfa-14242	244	5	accounting	accounting	NOUN
ajfa-14242	244	6	,	,	PUNCT
ajfa-14242	244	7	43(1	43(1	NOUN
ajfa-14242	244	8	)	)	PUNCT
ajfa-14242	244	9	,	,	PUNCT
ajfa-14242	244	10	1	1	NUM
ajfa-14242	244	11	-	-	SYM
ajfa-14242	244	12	27	27	NUM
ajfa-14242	244	13	.	.	PUNCT
ajfa-14242	245	1	https://doi.org/10.1016/j.intacc.2008.01.001	https://doi.org/10.1016/j.intacc.2008.01.001	NUM
ajfa-14242	245	2	siu	siu	NOUN
ajfa-14242	245	3	,	,	PUNCT
ajfa-14242	245	4	d.	d.	PROPN
ajfa-14242	245	5	t.	t.	PROPN
ajfa-14242	245	6	,	,	PUNCT
ajfa-14242	245	7	&	&	CCONJ
ajfa-14242	245	8	faff	faff	PROPN
ajfa-14242	245	9	,	,	PUNCT
ajfa-14242	245	10	r.	r.	PROPN
ajfa-14242	245	11	w.	w.	PROPN
ajfa-14242	245	12	(	(	PUNCT
ajfa-14242	245	13	2013	2013	NUM
ajfa-14242	245	14	)	)	PUNCT
ajfa-14242	245	15	.	.	PUNCT
ajfa-14242	246	1	management	management	NOUN
ajfa-14242	246	2	of	of	ADP
ajfa-14242	246	3	core	core	ADJ
ajfa-14242	246	4	earnings	earning	NOUN
ajfa-14242	246	5	using	use	VERB
ajfa-14242	246	6	classification	classification	NOUN
ajfa-14242	246	7	shifting	shift	VERB
ajfa-14242	246	8	around	around	ADP
ajfa-14242	246	9	seasoned	seasoned	ADJ
ajfa-14242	246	10	equity	equity	NOUN
ajfa-14242	246	11	offerings	offering	NOUN
ajfa-14242	246	12	.	.	PUNCT
ajfa-14242	247	1	working	work	VERB
ajfa-14242	247	2	paper	paper	NOUN
ajfa-14242	247	3	,	,	PUNCT
ajfa-14242	247	4	ssrn	ssrn	NOUN
ajfa-14242	247	5	.	.	PUNCT
ajfa-14242	248	1	https://dx.doi.org/10.2139/ssrn.1928578	https://dx.doi.org/10.2139/ssrn.1928578	X
ajfa-14242	248	2	skinner	skinner	PROPN
ajfa-14242	248	3	,	,	PUNCT
ajfa-14242	248	4	d.	d.	PROPN
ajfa-14242	248	5	j.	j.	PROPN
ajfa-14242	248	6	,	,	PUNCT
ajfa-14242	248	7	&	&	CCONJ
ajfa-14242	248	8	sloan	sloan	PROPN
ajfa-14242	248	9	,	,	PUNCT
ajfa-14242	248	10	r.	r.	PROPN
ajfa-14242	248	11	g.	g.	PROPN
ajfa-14242	248	12	(	(	PUNCT
ajfa-14242	248	13	2002	2002	NUM
ajfa-14242	248	14	)	)	PUNCT
ajfa-14242	248	15	.	.	PUNCT
ajfa-14242	249	1	earnings	earning	NOUN
ajfa-14242	249	2	surprises	surprise	NOUN
ajfa-14242	249	3	,	,	PUNCT
ajfa-14242	249	4	growth	growth	NOUN
ajfa-14242	249	5	expectations	expectation	NOUN
ajfa-14242	249	6	,	,	PUNCT
ajfa-14242	249	7	and	and	CCONJ
ajfa-14242	249	8	stock	stock	NOUN
ajfa-14242	249	9	returns	return	NOUN
ajfa-14242	249	10	or	or	CCONJ
ajfa-14242	249	11	do	do	AUX
ajfa-14242	249	12	n't	not	PART
ajfa-14242	249	13	let	let	VERB
ajfa-14242	249	14	an	an	DET
ajfa-14242	249	15	earnings	earning	NOUN
ajfa-14242	249	16	torpedo	torpedo	NOUN
ajfa-14242	249	17	sink	sink	VERB
ajfa-14242	249	18	your	your	PRON
ajfa-14242	249	19	portfolio	portfolio	NOUN
ajfa-14242	249	20	.	.	PUNCT
ajfa-14242	250	1	review	review	NOUN
ajfa-14242	250	2	of	of	ADP
ajfa-14242	250	3	accounting	accounting	NOUN
ajfa-14242	250	4	studies	study	NOUN
ajfa-14242	250	5	,	,	PUNCT
ajfa-14242	250	6	7(2	7(2	NUM
ajfa-14242	250	7	)	)	PUNCT
ajfa-14242	250	8	,	,	PUNCT
ajfa-14242	250	9	289	289	NUM
ajfa-14242	250	10	-	-	SYM
ajfa-14242	250	11	312	312	NUM
ajfa-14242	250	12	.	.	PUNCT
ajfa-14242	251	1	https://doi.org/10.1023/a:1020294523516	https://doi.org/10.1023/a:1020294523516	PROPN
ajfa-14242	251	2	troy	troy	PROPN
ajfa-14242	251	3	,	,	PUNCT
ajfa-14242	251	4	d.	d.	PROPN
ajfa-14242	251	5	j.	j.	PROPN
ajfa-14242	251	6	(	(	PUNCT
ajfa-14242	251	7	2003	2003	NUM
ajfa-14242	251	8	)	)	PUNCT
ajfa-14242	251	9	.	.	PUNCT
ajfa-14242	252	1	accrual,‘financial	accrual,‘financial	PROPN
ajfa-14242	252	2	distress	distress	NOUN
ajfa-14242	252	3	and	and	CCONJ
ajfa-14242	252	4	debt	debt	NOUN
ajfa-14242	252	5	covenant	covenant	NOUN
ajfa-14242	252	6	.	.	PUNCT
ajfa-14242	253	1	journal	journal	PROPN
ajfa-14242	253	2	university	university	PROPN
ajfa-14242	253	3	of	of	ADP
ajfa-14242	253	4	michigan	michigan	PROPN
ajfa-14242	253	5	business	business	PROPN
ajfa-14242	253	6	school	school	PROPN
ajfa-14242	253	7	,	,	PUNCT
ajfa-14242	253	8	michigan	michigan	PROPN
ajfa-14242	253	9	.	.	PUNCT
ajfa-14242	254	1	usa	usa	PROPN
ajfa-14242	254	2	.	.	PROPN
ajfa-14242	254	3	asian	asian	PROPN
ajfa-14242	254	4	journal	journal	PROPN
ajfa-14242	254	5	of	of	ADP
ajfa-14242	254	6	finance	finance	PROPN
ajfa-14242	254	7	&	&	CCONJ
ajfa-14242	254	8	accounting	accounting	PROPN
ajfa-14242	254	9	issn	issn	PROPN
ajfa-14242	254	10	1946	1946	NUM
ajfa-14242	254	11	-	-	PUNCT
ajfa-14242	254	12	052x	052x	PROPN
ajfa-14242	254	13	2019	2019	NUM
ajfa-14242	254	14	,	,	PUNCT
ajfa-14242	254	15	vol	vol	NOUN
ajfa-14242	254	16	.	.	PROPN
ajfa-14242	254	17	11	11	NUM
ajfa-14242	254	18	,	,	PUNCT
ajfa-14242	254	19	no	no	INTJ
ajfa-14242	254	20	.	.	NOUN
ajfa-14242	254	21	1	1	NUM
ajfa-14242	254	22	40	40	NUM
ajfa-14242	254	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14242	254	24	wieland	wieland	PROPN
ajfa-14242	254	25	,	,	PUNCT
ajfa-14242	254	26	m.	m.	NOUN
ajfa-14242	254	27	m.	m.	NOUN
ajfa-14242	254	28	,	,	PUNCT
ajfa-14242	254	29	dawkins	dawkin	NOUN
ajfa-14242	254	30	,	,	PUNCT
ajfa-14242	254	31	m.	m.	NOUN
ajfa-14242	254	32	c.	c.	PROPN
ajfa-14242	254	33	,	,	PUNCT
ajfa-14242	254	34	&	&	CCONJ
ajfa-14242	254	35	dugan	dugan	PROPN
ajfa-14242	254	36	,	,	PUNCT
ajfa-14242	254	37	m.	m.	NOUN
ajfa-14242	254	38	t.	t.	PROPN
ajfa-14242	254	39	(	(	PUNCT
ajfa-14242	254	40	2013	2013	NUM
ajfa-14242	254	41	)	)	PUNCT
ajfa-14242	254	42	.	.	PUNCT
ajfa-14242	255	1	the	the	DET
ajfa-14242	255	2	differential	differential	ADJ
ajfa-14242	255	3	value	value	NOUN
ajfa-14242	255	4	relevance	relevance	NOUN
ajfa-14242	255	5	of	of	ADP
ajfa-14242	255	6	s&p	s&p	PROPN
ajfa-14242	255	7	's	's	PART
ajfa-14242	255	8	core	core	NOUN
ajfa-14242	255	9	earnings	earning	NOUN
ajfa-14242	255	10	versus	versus	ADP
ajfa-14242	255	11	gaap	gaap	NOUN
ajfa-14242	255	12	earnings	earning	NOUN
ajfa-14242	255	13	:	:	PUNCT
ajfa-14242	255	14	the	the	DET
ajfa-14242	255	15	role	role	NOUN
ajfa-14242	255	16	of	of	ADP
ajfa-14242	255	17	stock	stock	NOUN
ajfa-14242	255	18	option	option	NOUN
ajfa-14242	255	19	expense	expense	NOUN
ajfa-14242	255	20	.	.	PUNCT
ajfa-14242	256	1	journal	journal	NOUN
ajfa-14242	256	2	of	of	ADP
ajfa-14242	256	3	business	business	NOUN
ajfa-14242	256	4	finance	finance	PROPN
ajfa-14242	256	5	&	&	CCONJ
ajfa-14242	256	6	accounting	accounting	PROPN
ajfa-14242	256	7	,	,	PUNCT
ajfa-14242	256	8	40(1	40(1	NOUN
ajfa-14242	256	9	-	-	SYM
ajfa-14242	256	10	2	2	NUM
ajfa-14242	256	11	)	)	PUNCT
ajfa-14242	256	12	,	,	PUNCT
ajfa-14242	256	13	55	55	NUM
ajfa-14242	256	14	-	-	SYM
ajfa-14242	256	15	81	81	NUM
ajfa-14242	256	16	.	.	PUNCT
ajfa-14242	257	1	https://doi.org/10.1111/jbfa.12013	https://doi.org/10.1111/jbfa.12013	PROPN
ajfa-14242	257	2	zalata	zalata	NOUN
ajfa-14242	257	3	,	,	PUNCT
ajfa-14242	257	4	a.	a.	NOUN
ajfa-14242	257	5	m.	m.	NOUN
ajfa-14242	257	6	,	,	PUNCT
ajfa-14242	257	7	&	&	CCONJ
ajfa-14242	257	8	roberts	roberts	PROPN
ajfa-14242	257	9	,	,	PUNCT
ajfa-14242	257	10	c.	c.	PROPN
ajfa-14242	257	11	(	(	PUNCT
ajfa-14242	257	12	2017	2017	NUM
ajfa-14242	257	13	)	)	PUNCT
ajfa-14242	257	14	.	.	PUNCT
ajfa-14242	258	1	managing	manage	VERB
ajfa-14242	258	2	earnings	earning	NOUN
ajfa-14242	258	3	using	use	VERB
ajfa-14242	258	4	classification	classification	NOUN
ajfa-14242	258	5	shifting	shifting	NOUN
ajfa-14242	258	6	:	:	PUNCT
ajfa-14242	258	7	uk	uk	PROPN
ajfa-14242	258	8	evidence	evidence	NOUN
ajfa-14242	258	9	.	.	PUNCT
ajfa-14242	259	1	journal	journal	NOUN
ajfa-14242	259	2	of	of	ADP
ajfa-14242	259	3	international	international	ADJ
ajfa-14242	259	4	accounting	accounting	NOUN
ajfa-14242	259	5	,	,	PUNCT
ajfa-14242	259	6	auditing	auditing	NOUN
ajfa-14242	259	7	and	and	CCONJ
ajfa-14242	259	8	taxation	taxation	NOUN
ajfa-14242	259	9	,	,	PUNCT
ajfa-14242	259	10	29	29	NUM
ajfa-14242	259	11	,	,	PUNCT
ajfa-14242	259	12	52	52	NUM
ajfa-14242	259	13	-	-	SYM
ajfa-14242	259	14	65	65	NUM
ajfa-14242	259	15	.	.	PUNCT
ajfa-14242	260	1	https://doi.org/10.1016/j.intaccaudtax.2017.04.001	https://doi.org/10.1016/j.intaccaudtax.2017.04.001	PROPN
ajfa-14242	260	2	zalata	zalata	NOUN
ajfa-14242	260	3	,	,	PUNCT
ajfa-14242	260	4	a.	a.	NOUN
ajfa-14242	260	5	,	,	PUNCT
ajfa-14242	260	6	&	&	CCONJ
ajfa-14242	260	7	roberts	roberts	PROPN
ajfa-14242	260	8	,	,	PUNCT
ajfa-14242	260	9	c.	c.	PROPN
ajfa-14242	260	10	(	(	PUNCT
ajfa-14242	260	11	2016	2016	NUM
ajfa-14242	260	12	)	)	PUNCT
ajfa-14242	260	13	.	.	PUNCT
ajfa-14242	261	1	internal	internal	ADJ
ajfa-14242	261	2	corporate	corporate	ADJ
ajfa-14242	261	3	governance	governance	NOUN
ajfa-14242	261	4	and	and	CCONJ
ajfa-14242	261	5	classification	classification	NOUN
ajfa-14242	261	6	shifting	shifting	NOUN
ajfa-14242	261	7	practices	practice	NOUN
ajfa-14242	261	8	:	:	PUNCT
ajfa-14242	261	9	an	an	DET
ajfa-14242	261	10	analysis	analysis	NOUN
ajfa-14242	261	11	of	of	ADP
ajfa-14242	261	12	uk	uk	PROPN
ajfa-14242	261	13	corporate	corporate	ADJ
ajfa-14242	261	14	behavior	behavior	NOUN
ajfa-14242	261	15	.	.	PUNCT
ajfa-14242	262	1	journal	journal	PROPN
ajfa-14242	262	2	of	of	ADP
ajfa-14242	262	3	accounting	accounting	NOUN
ajfa-14242	262	4	,	,	PUNCT
ajfa-14242	262	5	auditing	auditing	NOUN
ajfa-14242	262	6	&	&	CCONJ
ajfa-14242	262	7	finance	finance	NOUN
ajfa-14242	262	8	,	,	PUNCT
ajfa-14242	262	9	31(1	31(1	NUM
ajfa-14242	262	10	)	)	PUNCT
ajfa-14242	262	11	,	,	PUNCT
ajfa-14242	262	12	51	51	NUM
ajfa-14242	262	13	-	-	SYM
ajfa-14242	262	14	78	78	NUM
ajfa-14242	262	15	.	.	PUNCT
ajfa-14242	263	1	https://doi.org/10.1177%2f0148558x15571736	https://doi.org/10.1177%2f0148558x15571736	PROPN
ajfa-14242	263	2	zang	zang	PROPN
ajfa-14242	263	3	,	,	PUNCT
ajfa-14242	263	4	a.	a.	PROPN
ajfa-14242	263	5	y.	y.	PROPN
ajfa-14242	263	6	(	(	PUNCT
ajfa-14242	263	7	2011	2011	NUM
ajfa-14242	263	8	)	)	PUNCT
ajfa-14242	263	9	.	.	PUNCT
ajfa-14242	264	1	evidence	evidence	NOUN
ajfa-14242	264	2	on	on	ADP
ajfa-14242	264	3	the	the	DET
ajfa-14242	264	4	trade	trade	NOUN
ajfa-14242	264	5	-	-	PUNCT
ajfa-14242	264	6	off	off	NOUN
ajfa-14242	264	7	between	between	ADP
ajfa-14242	264	8	real	real	ADJ
ajfa-14242	264	9	activities	activity	NOUN
ajfa-14242	264	10	manipulation	manipulation	NOUN
ajfa-14242	264	11	and	and	CCONJ
ajfa-14242	264	12	accrualbased	accrualbased	ADJ
ajfa-14242	264	13	earnings	earning	NOUN
ajfa-14242	264	14	management	management	NOUN
ajfa-14242	264	15	.	.	PUNCT
ajfa-14242	265	1	the	the	DET
ajfa-14242	265	2	accounting	accounting	PROPN
ajfa-14242	265	3	review	review	PROPN
ajfa-14242	265	4	,	,	PUNCT
ajfa-14242	265	5	87(2	87(2	NUM
ajfa-14242	265	6	)	)	PUNCT
ajfa-14242	265	7	,	,	PUNCT
ajfa-14242	265	8	675	675	NUM
ajfa-14242	265	9	-	-	SYM
ajfa-14242	265	10	703	703	NUM
ajfa-14242	265	11	.	.	PUNCT
ajfa-14242	266	1	https://doi.org/10.2308/accr-10196	https://doi.org/10.2308/accr-10196	NOUN