id	sid	tid	token	lemma	pos
ajfa-1442	1	1	microsoft	microsoft	PROPN
ajfa-1442	1	2	word	word	NOUN
ajfa-1442	1	3	board_characteristics	board_characteristic	NOUN
ajfa-1442	1	4	-	-	PUNCT
ajfa-1442	1	5	writer2	writer2	VERB
ajfa-1442	1	6	-	-	ADJ
ajfa-1442	1	7	new	new	ADJ
ajfa-1442	1	8	-	-	PUNCT
ajfa-1442	1	9	writer3	writer3	NOUN
ajfa-1442	1	10	-	-	PUNCT
ajfa-1442	1	11	new	new	ADJ
ajfa-1442	1	12	asian	asian	ADJ
ajfa-1442	1	13	journal	journal	NOUN
ajfa-1442	1	14	of	of	ADP
ajfa-1442	1	15	finance	finance	PROPN
ajfa-1442	1	16	&	&	CCONJ
ajfa-1442	1	17	accounting	accounting	PROPN
ajfa-1442	1	18	issn	issn	PROPN
ajfa-1442	1	19	1946	1946	NUM
ajfa-1442	1	20	-	-	PUNCT
ajfa-1442	1	21	052x	052x	NOUN
ajfa-1442	1	22	2012	2012	NUM
ajfa-1442	1	23	,	,	PUNCT
ajfa-1442	1	24	vol	vol	NOUN
ajfa-1442	1	25	.	.	PROPN
ajfa-1442	1	26	4	4	NUM
ajfa-1442	1	27	,	,	PUNCT
ajfa-1442	1	28	no	no	INTJ
ajfa-1442	1	29	.	.	NOUN
ajfa-1442	1	30	1	1	NUM
ajfa-1442	1	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	1	32	245	245	NUM
ajfa-1442	1	33	board	board	NOUN
ajfa-1442	1	34	characteristics	characteristic	NOUN
ajfa-1442	1	35	and	and	CCONJ
ajfa-1442	1	36	financial	financial	ADJ
ajfa-1442	1	37	reporting	reporting	NOUN
ajfa-1442	1	38	quality	quality	NOUN
ajfa-1442	1	39	among	among	ADP
ajfa-1442	1	40	jordanian	jordanian	ADJ
ajfa-1442	1	41	listed	list	VERB
ajfa-1442	1	42	companies	company	NOUN
ajfa-1442	1	43	:	:	PUNCT
ajfa-1442	1	44	proposing	propose	VERB
ajfa-1442	1	45	conceptual	conceptual	ADJ
ajfa-1442	1	46	framework	framework	NOUN
ajfa-1442	1	47	ebraheem	ebraheem	NOUN
ajfa-1442	1	48	saleem	saleem	PROPN
ajfa-1442	1	49	salem	salem	PROPN
ajfa-1442	1	50	alzoubi	alzoubi	PROPN
ajfa-1442	1	51	school	school	NOUN
ajfa-1442	1	52	of	of	ADP
ajfa-1442	1	53	accountancy	accountancy	NOUN
ajfa-1442	1	54	,	,	PUNCT
ajfa-1442	1	55	college	college	NOUN
ajfa-1442	1	56	of	of	ADP
ajfa-1442	1	57	business	business	NOUN
ajfa-1442	1	58	,	,	PUNCT
ajfa-1442	1	59	universiti	universiti	PROPN
ajfa-1442	1	60	utara	utara	PROPN
ajfa-1442	1	61	malaysia	malaysia	PROPN
ajfa-1442	1	62	06010	06010	NUM
ajfa-1442	1	63	uum	uum	PROPN
ajfa-1442	1	64	sintok	sintok	ADJ
ajfa-1442	1	65	,	,	PUNCT
ajfa-1442	1	66	kedah	kedah	PROPN
ajfa-1442	1	67	,	,	PUNCT
ajfa-1442	1	68	malaysia	malaysia	PROPN
ajfa-1442	1	69	e	e	NOUN
ajfa-1442	1	70	-	-	NOUN
ajfa-1442	1	71	mail	mail	NOUN
ajfa-1442	1	72	:	:	PUNCT
ajfa-1442	1	73	he03ma@gmail.com	he03ma@gmail.com	X
ajfa-1442	1	74	received	receive	VERB
ajfa-1442	1	75	:	:	PUNCT
ajfa-1442	1	76	february	february	PROPN
ajfa-1442	1	77	24	24	NUM
ajfa-1442	1	78	,	,	PUNCT
ajfa-1442	1	79	2012	2012	NUM
ajfa-1442	1	80	accepted	accept	VERB
ajfa-1442	1	81	:	:	PUNCT
ajfa-1442	1	82	march	march	PROPN
ajfa-1442	1	83	30	30	NUM
ajfa-1442	1	84	,	,	PUNCT
ajfa-1442	1	85	2012	2012	NUM
ajfa-1442	1	86	published	publish	VERB
ajfa-1442	1	87	:	:	PUNCT
ajfa-1442	1	88	june	june	PROPN
ajfa-1442	1	89	1	1	NUM
ajfa-1442	1	90	,	,	PUNCT
ajfa-1442	1	91	2012	2012	NUM
ajfa-1442	1	92	doi:10.5296	doi:10.5296	NOUN
ajfa-1442	1	93	/	/	SYM
ajfa-1442	1	94	ajfa.v4i1.1442	ajfa.v4i1.1442	NUM
ajfa-1442	1	95	url	url	PROPN
ajfa-1442	1	96	:	:	PUNCT
ajfa-1442	1	97	http://dx.doi.org/10.5296/ajfa.v4i1.1442	http://dx.doi.org/10.5296/ajfa.v4i1.1442	X
ajfa-1442	1	98	abstract	abstract	VERB
ajfa-1442	1	99	the	the	DET
ajfa-1442	1	100	east	east	ADJ
ajfa-1442	1	101	asian	asian	ADJ
ajfa-1442	1	102	financial	financial	ADJ
ajfa-1442	1	103	crises	crisis	NOUN
ajfa-1442	1	104	in	in	ADP
ajfa-1442	1	105	1997/1998	1997/1998	NUM
ajfa-1442	1	106	as	as	ADV
ajfa-1442	1	107	well	well	ADV
ajfa-1442	1	108	as	as	ADP
ajfa-1442	1	109	the	the	DET
ajfa-1442	1	110	worldwide	worldwide	ADJ
ajfa-1442	1	111	collapses	collapse	NOUN
ajfa-1442	1	112	exposed	expose	VERB
ajfa-1442	1	113	the	the	DET
ajfa-1442	1	114	considerable	considerable	ADJ
ajfa-1442	1	115	need	need	NOUN
ajfa-1442	1	116	of	of	ADP
ajfa-1442	1	117	firms	firm	NOUN
ajfa-1442	1	118	in	in	ADP
ajfa-1442	1	119	different	different	ADJ
ajfa-1442	1	120	countries	country	NOUN
ajfa-1442	1	121	to	to	PART
ajfa-1442	1	122	progress	progress	VERB
ajfa-1442	1	123	the	the	DET
ajfa-1442	1	124	corporate	corporate	ADJ
ajfa-1442	1	125	governance	governance	NOUN
ajfa-1442	1	126	perform	perform	NOUN
ajfa-1442	1	127	in	in	ADP
ajfa-1442	1	128	order	order	NOUN
ajfa-1442	1	129	to	to	PART
ajfa-1442	1	130	recuperate	recuperate	VERB
ajfa-1442	1	131	the	the	DET
ajfa-1442	1	132	investors	investor	NOUN
ajfa-1442	1	133	’	’	PART
ajfa-1442	1	134	confidence	confidence	NOUN
ajfa-1442	1	135	of	of	ADP
ajfa-1442	1	136	financial	financial	ADJ
ajfa-1442	1	137	reporting	reporting	NOUN
ajfa-1442	1	138	quality	quality	NOUN
ajfa-1442	1	139	(	(	PUNCT
ajfa-1442	1	140	frq	frq	PROPN
ajfa-1442	1	141	)	)	PUNCT
ajfa-1442	1	142	.	.	PUNCT
ajfa-1442	2	1	to	to	PART
ajfa-1442	2	2	achieve	achieve	VERB
ajfa-1442	2	3	this	this	PRON
ajfa-1442	2	4	,	,	PUNCT
ajfa-1442	2	5	the	the	DET
ajfa-1442	2	6	present	present	ADJ
ajfa-1442	2	7	research	research	NOUN
ajfa-1442	2	8	examines	examine	VERB
ajfa-1442	2	9	the	the	DET
ajfa-1442	2	10	relationship	relationship	NOUN
ajfa-1442	2	11	between	between	ADP
ajfa-1442	2	12	board	board	NOUN
ajfa-1442	2	13	characteristics	characteristic	NOUN
ajfa-1442	2	14	and	and	CCONJ
ajfa-1442	2	15	earning	earn	VERB
ajfa-1442	2	16	management	management	NOUN
ajfa-1442	2	17	(	(	PUNCT
ajfa-1442	2	18	em	em	PRON
ajfa-1442	2	19	)	)	PUNCT
ajfa-1442	2	20	.	.	PUNCT
ajfa-1442	3	1	it	it	PRON
ajfa-1442	3	2	is	be	AUX
ajfa-1442	3	3	argued	argue	VERB
ajfa-1442	3	4	that	that	SCONJ
ajfa-1442	3	5	effective	effective	ADJ
ajfa-1442	3	6	board	board	NOUN
ajfa-1442	3	7	can	can	AUX
ajfa-1442	3	8	reduce	reduce	VERB
ajfa-1442	3	9	em	em	PRON
ajfa-1442	3	10	and	and	CCONJ
ajfa-1442	3	11	in	in	ADP
ajfa-1442	3	12	turn	turn	NOUN
ajfa-1442	3	13	increase	increase	NOUN
ajfa-1442	3	14	frq	frq	VERB
ajfa-1442	3	15	.	.	PUNCT
ajfa-1442	4	1	keywords	keyword	NOUN
ajfa-1442	4	2	:	:	PUNCT
ajfa-1442	4	3	board	board	NOUN
ajfa-1442	4	4	of	of	ADP
ajfa-1442	4	5	directors	director	NOUN
ajfa-1442	4	6	,	,	PUNCT
ajfa-1442	4	7	corporate	corporate	ADJ
ajfa-1442	4	8	governance	governance	NOUN
ajfa-1442	4	9	,	,	PUNCT
ajfa-1442	4	10	earning	earn	VERB
ajfa-1442	4	11	management	management	NOUN
ajfa-1442	4	12	,	,	PUNCT
ajfa-1442	4	13	financial	financial	ADJ
ajfa-1442	4	14	reporting	reporting	NOUN
ajfa-1442	4	15	quality	quality	NOUN
ajfa-1442	4	16	.	.	PUNCT
ajfa-1442	5	1	asian	asian	ADJ
ajfa-1442	5	2	journal	journal	PROPN
ajfa-1442	5	3	of	of	ADP
ajfa-1442	5	4	finance	finance	PROPN
ajfa-1442	5	5	&	&	CCONJ
ajfa-1442	5	6	accounting	accounting	PROPN
ajfa-1442	5	7	issn	issn	PROPN
ajfa-1442	5	8	1946	1946	NUM
ajfa-1442	5	9	-	-	PUNCT
ajfa-1442	5	10	052x	052x	NOUN
ajfa-1442	5	11	2012	2012	NUM
ajfa-1442	5	12	,	,	PUNCT
ajfa-1442	5	13	vol	vol	NOUN
ajfa-1442	5	14	.	.	PROPN
ajfa-1442	5	15	4	4	NUM
ajfa-1442	5	16	,	,	PUNCT
ajfa-1442	5	17	no	no	INTJ
ajfa-1442	5	18	.	.	NOUN
ajfa-1442	5	19	1	1	NUM
ajfa-1442	5	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	5	21	246	246	NUM
ajfa-1442	5	22	1	1	NUM
ajfa-1442	5	23	.	.	PUNCT
ajfa-1442	6	1	introduction	introduction	NOUN
ajfa-1442	6	2	several	several	ADJ
ajfa-1442	6	3	corporate	corporate	ADJ
ajfa-1442	6	4	collapses	collapse	NOUN
ajfa-1442	6	5	such	such	ADJ
ajfa-1442	6	6	as	as	ADP
ajfa-1442	6	7	bcci	bcci	NOUN
ajfa-1442	6	8	and	and	CCONJ
ajfa-1442	6	9	maxwell	maxwell	PROPN
ajfa-1442	6	10	as	as	ADV
ajfa-1442	6	11	well	well	ADV
ajfa-1442	6	12	as	as	ADP
ajfa-1442	6	13	fluctuating	fluctuate	VERB
ajfa-1442	6	14	economic	economic	ADJ
ajfa-1442	6	15	climate	climate	NOUN
ajfa-1442	6	16	propelled	propel	VERB
ajfa-1442	6	17	the	the	DET
ajfa-1442	6	18	development	development	NOUN
ajfa-1442	6	19	of	of	ADP
ajfa-1442	6	20	good	good	ADJ
ajfa-1442	6	21	corporate	corporate	ADJ
ajfa-1442	6	22	governance	governance	NOUN
ajfa-1442	6	23	for	for	ADP
ajfa-1442	6	24	disciplining	discipline	VERB
ajfa-1442	6	25	listed	list	VERB
ajfa-1442	6	26	companies	company	NOUN
ajfa-1442	6	27	(	(	PUNCT
ajfa-1442	6	28	barrier	barrier	NOUN
ajfa-1442	6	29	,	,	PUNCT
ajfa-1442	6	30	2002	2002	NUM
ajfa-1442	6	31	;	;	PUNCT
ajfa-1442	6	32	cadbury	cadbury	NOUN
ajfa-1442	6	33	report	report	NOUN
ajfa-1442	6	34	,	,	PUNCT
ajfa-1442	6	35	1992	1992	NUM
ajfa-1442	6	36	)	)	PUNCT
ajfa-1442	6	37	.	.	PUNCT
ajfa-1442	7	1	the	the	DET
ajfa-1442	7	2	cadbury	cadbury	PROPN
ajfa-1442	7	3	report	report	NOUN
ajfa-1442	7	4	(	(	PUNCT
ajfa-1442	7	5	1992	1992	NUM
ajfa-1442	7	6	)	)	PUNCT
ajfa-1442	7	7	concerned	concern	VERB
ajfa-1442	7	8	with	with	ADP
ajfa-1442	7	9	corporate	corporate	ADJ
ajfa-1442	7	10	governance	governance	NOUN
ajfa-1442	7	11	mechanisms	mechanism	NOUN
ajfa-1442	7	12	being	be	AUX
ajfa-1442	7	13	compromised	compromise	VERB
ajfa-1442	7	14	by	by	ADP
ajfa-1442	7	15	reduced	reduce	VERB
ajfa-1442	7	16	frq	frq	PROPN
ajfa-1442	7	17	.	.	PUNCT
ajfa-1442	8	1	the	the	DET
ajfa-1442	8	2	east	east	PROPN
ajfa-1442	8	3	asia	asia	PROPN
ajfa-1442	8	4	financial	financial	ADJ
ajfa-1442	8	5	crisis	crisis	NOUN
ajfa-1442	8	6	in	in	ADP
ajfa-1442	8	7	1997/1998	1997/1998	NUM
ajfa-1442	8	8	also	also	ADV
ajfa-1442	8	9	highlighted	highlight	VERB
ajfa-1442	8	10	weak	weak	ADJ
ajfa-1442	8	11	and	and	CCONJ
ajfa-1442	8	12	poor	poor	ADJ
ajfa-1442	8	13	of	of	ADP
ajfa-1442	8	14	both	both	DET
ajfa-1442	8	15	governance	governance	NOUN
ajfa-1442	8	16	along	along	ADP
ajfa-1442	8	17	with	with	ADP
ajfa-1442	8	18	governance	governance	NOUN
ajfa-1442	8	19	standards	standard	NOUN
ajfa-1442	8	20	that	that	PRON
ajfa-1442	8	21	were	be	AUX
ajfa-1442	8	22	ultimately	ultimately	ADV
ajfa-1442	8	23	blamed	blame	VERB
ajfa-1442	8	24	for	for	ADP
ajfa-1442	8	25	the	the	DET
ajfa-1442	8	26	crisis	crisis	NOUN
ajfa-1442	8	27	(	(	PUNCT
ajfa-1442	8	28	hashim	hashim	PROPN
ajfa-1442	8	29	,	,	PUNCT
ajfa-1442	8	30	2009	2009	NUM
ajfa-1442	8	31	;	;	PUNCT
ajfa-1442	8	32	nam	nam	PROPN
ajfa-1442	8	33	&	&	CCONJ
ajfa-1442	8	34	nam	nam	PROPN
ajfa-1442	8	35	,	,	PUNCT
ajfa-1442	8	36	2004	2004	NUM
ajfa-1442	8	37	)	)	PUNCT
ajfa-1442	8	38	.	.	PUNCT
ajfa-1442	9	1	this	this	PRON
ajfa-1442	9	2	in	in	ADP
ajfa-1442	9	3	turn	turn	NOUN
ajfa-1442	9	4	effected	effect	VERB
ajfa-1442	9	5	in	in	ADP
ajfa-1442	9	6	assurance	assurance	NOUN
ajfa-1442	9	7	of	of	ADP
ajfa-1442	9	8	investors	investor	NOUN
ajfa-1442	9	9	in	in	ADP
ajfa-1442	9	10	east	east	PROPN
ajfa-1442	9	11	asia	asia	PROPN
ajfa-1442	9	12	capital	capital	NOUN
ajfa-1442	9	13	market	market	NOUN
ajfa-1442	9	14	(	(	PUNCT
ajfa-1442	9	15	abdul	abdul	PROPN
ajfa-1442	9	16	rahman	rahman	PROPN
ajfa-1442	9	17	&	&	CCONJ
ajfa-1442	9	18	haniffa	haniffa	PROPN
ajfa-1442	9	19	,	,	PUNCT
ajfa-1442	9	20	2005	2005	NUM
ajfa-1442	9	21	;	;	PUNCT
ajfa-1442	9	22	hashim	hashim	PROPN
ajfa-1442	9	23	,	,	PUNCT
ajfa-1442	9	24	2009	2009	NUM
ajfa-1442	9	25	;	;	PUNCT
ajfa-1442	9	26	leng	leng	PROPN
ajfa-1442	9	27	&	&	CCONJ
ajfa-1442	9	28	chang	chang	PROPN
ajfa-1442	9	29	,	,	PUNCT
ajfa-1442	9	30	2011	2011	NUM
ajfa-1442	9	31	)	)	PUNCT
ajfa-1442	9	32	.	.	PUNCT
ajfa-1442	10	1	these	these	DET
ajfa-1442	10	2	scenarios	scenario	NOUN
ajfa-1442	10	3	have	have	AUX
ajfa-1442	10	4	strained	strain	VERB
ajfa-1442	10	5	the	the	DET
ajfa-1442	10	6	concentration	concentration	NOUN
ajfa-1442	10	7	to	to	PART
ajfa-1442	10	8	improve	improve	VERB
ajfa-1442	10	9	worldwide	worldwide	ADJ
ajfa-1442	10	10	corporate	corporate	ADJ
ajfa-1442	10	11	governance	governance	NOUN
ajfa-1442	10	12	as	as	ADV
ajfa-1442	10	13	well	well	ADV
ajfa-1442	10	14	as	as	ADP
ajfa-1442	10	15	to	to	PART
ajfa-1442	10	16	improve	improve	VERB
ajfa-1442	10	17	frq	frq	ADJ
ajfa-1442	10	18	for	for	ADP
ajfa-1442	10	19	maintaining	maintain	VERB
ajfa-1442	10	20	the	the	DET
ajfa-1442	10	21	assurance	assurance	NOUN
ajfa-1442	10	22	of	of	ADP
ajfa-1442	10	23	the	the	DET
ajfa-1442	10	24	investors	investor	NOUN
ajfa-1442	10	25	(	(	PUNCT
ajfa-1442	10	26	pergola	pergola	NOUN
ajfa-1442	10	27	,	,	PUNCT
ajfa-1442	10	28	2005	2005	NUM
ajfa-1442	10	29	)	)	PUNCT
ajfa-1442	10	30	.	.	PUNCT
ajfa-1442	11	1	jordan	jordan	PROPN
ajfa-1442	11	2	also	also	ADV
ajfa-1442	11	3	experienced	experience	VERB
ajfa-1442	11	4	several	several	ADJ
ajfa-1442	11	5	financial	financial	ADJ
ajfa-1442	11	6	collapses	collapse	NOUN
ajfa-1442	11	7	such	such	ADJ
ajfa-1442	11	8	as	as	ADP
ajfa-1442	11	9	shamayleh	shamayleh	NOUN
ajfa-1442	11	10	gate	gate	NOUN
ajfa-1442	11	11	(	(	PUNCT
ajfa-1442	11	12	jfed	jfed	PROPN
ajfa-1442	11	13	,	,	PUNCT
ajfa-1442	11	14	2003	2003	NUM
ajfa-1442	11	15	)	)	PUNCT
ajfa-1442	11	16	.	.	PUNCT
ajfa-1442	12	1	this	this	PRON
ajfa-1442	12	2	has	have	AUX
ajfa-1442	12	3	forced	force	VERB
ajfa-1442	12	4	jordan	jordan	PROPN
ajfa-1442	12	5	to	to	PART
ajfa-1442	12	6	consolidate	consolidate	VERB
ajfa-1442	12	7	corporate	corporate	ADJ
ajfa-1442	12	8	governance	governance	NOUN
ajfa-1442	12	9	foundations	foundation	NOUN
ajfa-1442	12	10	and	and	CCONJ
ajfa-1442	12	11	principles	principle	NOUN
ajfa-1442	12	12	to	to	PART
ajfa-1442	12	13	promote	promote	VERB
ajfa-1442	12	14	transparency	transparency	NOUN
ajfa-1442	12	15	,	,	PUNCT
ajfa-1442	12	16	accountability	accountability	NOUN
ajfa-1442	12	17	and	and	CCONJ
ajfa-1442	12	18	the	the	DET
ajfa-1442	12	19	rule	rule	NOUN
ajfa-1442	12	20	of	of	ADP
ajfa-1442	12	21	law	law	NOUN
ajfa-1442	12	22	(	(	PUNCT
ajfa-1442	12	23	jfed	jfed	PROPN
ajfa-1442	12	24	,	,	PUNCT
ajfa-1442	12	25	2003	2003	NUM
ajfa-1442	12	26	)	)	PUNCT
ajfa-1442	12	27	.	.	PUNCT
ajfa-1442	13	1	to	to	PART
ajfa-1442	13	2	assist	assist	VERB
ajfa-1442	13	3	jordan	jordan	PROPN
ajfa-1442	13	4	in	in	ADP
ajfa-1442	13	5	this	this	PRON
ajfa-1442	13	6	,	,	PUNCT
ajfa-1442	13	7	this	this	DET
ajfa-1442	13	8	paper	paper	NOUN
ajfa-1442	13	9	aims	aim	VERB
ajfa-1442	13	10	to	to	PART
ajfa-1442	13	11	propose	propose	VERB
ajfa-1442	13	12	several	several	ADJ
ajfa-1442	13	13	board	board	NOUN
ajfa-1442	13	14	characteristics	characteristic	NOUN
ajfa-1442	13	15	that	that	PRON
ajfa-1442	13	16	need	need	VERB
ajfa-1442	13	17	to	to	PART
ajfa-1442	13	18	be	be	AUX
ajfa-1442	13	19	considered	consider	VERB
ajfa-1442	13	20	in	in	ADP
ajfa-1442	13	21	depth	depth	NOUN
ajfa-1442	13	22	.	.	PUNCT
ajfa-1442	14	1	the	the	DET
ajfa-1442	14	2	remaining	remain	VERB
ajfa-1442	14	3	of	of	ADP
ajfa-1442	14	4	this	this	DET
ajfa-1442	14	5	paper	paper	NOUN
ajfa-1442	14	6	is	be	AUX
ajfa-1442	14	7	organized	organize	VERB
ajfa-1442	14	8	as	as	SCONJ
ajfa-1442	14	9	follows	follow	VERB
ajfa-1442	14	10	:	:	PUNCT
ajfa-1442	14	11	section	section	NOUN
ajfa-1442	14	12	2	2	NUM
ajfa-1442	14	13	introduces	introduce	VERB
ajfa-1442	14	14	the	the	DET
ajfa-1442	14	15	background	background	NOUN
ajfa-1442	14	16	of	of	ADP
ajfa-1442	14	17	the	the	DET
ajfa-1442	14	18	study	study	NOUN
ajfa-1442	14	19	.	.	PUNCT
ajfa-1442	15	1	section	section	NOUN
ajfa-1442	15	2	3	3	NUM
ajfa-1442	15	3	discusses	discuss	VERB
ajfa-1442	15	4	the	the	DET
ajfa-1442	15	5	literature	literature	PROPN
ajfa-1442	15	6	review	review	PROPN
ajfa-1442	15	7	.	.	PUNCT
ajfa-1442	16	1	section	section	NOUN
ajfa-1442	16	2	4	4	NUM
ajfa-1442	16	3	presents	present	VERB
ajfa-1442	16	4	the	the	DET
ajfa-1442	16	5	conceptual	conceptual	ADJ
ajfa-1442	16	6	framework	framework	NOUN
ajfa-1442	16	7	and	and	CCONJ
ajfa-1442	16	8	hypotheses	hypothese	VERB
ajfa-1442	16	9	development	development	NOUN
ajfa-1442	16	10	.	.	PUNCT
ajfa-1442	17	1	lastly	lastly	ADV
ajfa-1442	17	2	section	section	NOUN
ajfa-1442	17	3	5	5	NUM
ajfa-1442	17	4	presents	present	VERB
ajfa-1442	17	5	the	the	DET
ajfa-1442	17	6	summary	summary	NOUN
ajfa-1442	17	7	and	and	CCONJ
ajfa-1442	17	8	conclusions	conclusion	NOUN
ajfa-1442	17	9	.	.	PUNCT
ajfa-1442	18	1	2	2	X
ajfa-1442	18	2	.	.	X
ajfa-1442	18	3	background	background	NOUN
ajfa-1442	18	4	jordan	jordan	PROPN
ajfa-1442	18	5	is	be	AUX
ajfa-1442	18	6	a	a	DET
ajfa-1442	18	7	small	small	ADJ
ajfa-1442	18	8	country	country	NOUN
ajfa-1442	18	9	with	with	ADP
ajfa-1442	18	10	partial	partial	ADJ
ajfa-1442	18	11	natural	natural	ADJ
ajfa-1442	18	12	resources	resource	NOUN
ajfa-1442	18	13	,	,	PUNCT
ajfa-1442	18	14	the	the	DET
ajfa-1442	18	15	legal	legal	ADJ
ajfa-1442	18	16	and	and	CCONJ
ajfa-1442	18	17	organizational	organizational	ADJ
ajfa-1442	18	18	structures	structure	NOUN
ajfa-1442	18	19	have	have	AUX
ajfa-1442	18	20	been	be	AUX
ajfa-1442	18	21	amended	amend	VERB
ajfa-1442	18	22	,	,	PUNCT
ajfa-1442	18	23	and	and	CCONJ
ajfa-1442	18	24	also	also	ADV
ajfa-1442	18	25	significant	significant	ADJ
ajfa-1442	18	26	measures	measure	NOUN
ajfa-1442	18	27	took	take	VERB
ajfa-1442	18	28	to	to	PART
ajfa-1442	18	29	reorganize	reorganize	VERB
ajfa-1442	18	30	,	,	PUNCT
ajfa-1442	18	31	liberalize	liberalize	VERB
ajfa-1442	18	32	and	and	CCONJ
ajfa-1442	18	33	raise	raise	VERB
ajfa-1442	18	34	the	the	DET
ajfa-1442	18	35	national	national	ADJ
ajfa-1442	18	36	economy	economy	NOUN
ajfa-1442	18	37	openness	openness	NOUN
ajfa-1442	18	38	.	.	PUNCT
ajfa-1442	19	1	its	its	PRON
ajfa-1442	19	2	financial	financial	ADJ
ajfa-1442	19	3	market	market	NOUN
ajfa-1442	19	4	is	be	AUX
ajfa-1442	19	5	aiming	aim	VERB
ajfa-1442	19	6	to	to	ADP
ajfa-1442	19	7	the	the	DET
ajfa-1442	19	8	principles	principle	NOUN
ajfa-1442	19	9	of	of	ADP
ajfa-1442	19	10	equality	equality	NOUN
ajfa-1442	19	11	,	,	PUNCT
ajfa-1442	19	12	transparency	transparency	NOUN
ajfa-1442	19	13	,	,	PUNCT
ajfa-1442	19	14	and	and	CCONJ
ajfa-1442	19	15	effectiveness	effectiveness	NOUN
ajfa-1442	19	16	.	.	PUNCT
ajfa-1442	20	1	it	it	PRON
ajfa-1442	20	2	seeks	seek	VERB
ajfa-1442	20	3	for	for	ADP
ajfa-1442	20	4	afford	afford	VERB
ajfa-1442	20	5	a	a	DET
ajfa-1442	20	6	safe	safe	ADJ
ajfa-1442	20	7	environment	environment	NOUN
ajfa-1442	20	8	for	for	ADP
ajfa-1442	20	9	its	its	PRON
ajfa-1442	20	10	listed	list	VERB
ajfa-1442	20	11	securities	security	NOUN
ajfa-1442	20	12	at	at	ADP
ajfa-1442	20	13	the	the	DET
ajfa-1442	20	14	same	same	ADJ
ajfa-1442	20	15	time	time	NOUN
ajfa-1442	20	16	as	as	ADP
ajfa-1442	20	17	protecting	protect	VERB
ajfa-1442	20	18	the	the	DET
ajfa-1442	20	19	rights	right	NOUN
ajfa-1442	20	20	of	of	ADP
ajfa-1442	20	21	the	the	DET
ajfa-1442	20	22	investors	investor	NOUN
ajfa-1442	20	23	.	.	PUNCT
ajfa-1442	21	1	in	in	ADP
ajfa-1442	21	2	view	view	NOUN
ajfa-1442	21	3	of	of	ADP
ajfa-1442	21	4	the	the	DET
ajfa-1442	21	5	fact	fact	NOUN
ajfa-1442	21	6	that	that	SCONJ
ajfa-1442	21	7	,	,	PUNCT
ajfa-1442	21	8	jordan	jordan	PROPN
ajfa-1442	21	9	is	be	AUX
ajfa-1442	21	10	one	one	NUM
ajfa-1442	21	11	of	of	ADP
ajfa-1442	21	12	the	the	DET
ajfa-1442	21	13	countries	country	NOUN
ajfa-1442	21	14	where	where	SCONJ
ajfa-1442	21	15	users	user	NOUN
ajfa-1442	21	16	depend	depend	VERB
ajfa-1442	21	17	on	on	ADP
ajfa-1442	21	18	accounting	accounting	NOUN
ajfa-1442	21	19	numbers	number	NOUN
ajfa-1442	21	20	intended	intend	VERB
ajfa-1442	21	21	for	for	ADP
ajfa-1442	21	22	making	make	VERB
ajfa-1442	21	23	decisions	decision	NOUN
ajfa-1442	21	24	,	,	PUNCT
ajfa-1442	21	25	it	it	PRON
ajfa-1442	21	26	is	be	AUX
ajfa-1442	21	27	of	of	ADP
ajfa-1442	21	28	enormous	enormous	ADJ
ajfa-1442	21	29	significance	significance	NOUN
ajfa-1442	21	30	to	to	PART
ajfa-1442	21	31	consider	consider	VERB
ajfa-1442	21	32	the	the	DET
ajfa-1442	21	33	area	area	NOUN
ajfa-1442	21	34	under	under	ADP
ajfa-1442	21	35	discussion	discussion	NOUN
ajfa-1442	21	36	of	of	ADP
ajfa-1442	21	37	em	em	PRON
ajfa-1442	21	38	to	to	PART
ajfa-1442	21	39	protect	protect	VERB
ajfa-1442	21	40	those	those	DET
ajfa-1442	21	41	users	user	NOUN
ajfa-1442	21	42	from	from	ADP
ajfa-1442	21	43	being	be	AUX
ajfa-1442	21	44	mislead	mislead	ADJ
ajfa-1442	21	45	.	.	PUNCT
ajfa-1442	22	1	also	also	ADV
ajfa-1442	22	2	,	,	PUNCT
ajfa-1442	22	3	by	by	ADP
ajfa-1442	22	4	reason	reason	NOUN
ajfa-1442	22	5	of	of	ADP
ajfa-1442	22	6	the	the	DET
ajfa-1442	22	7	lack	lack	NOUN
ajfa-1442	22	8	of	of	ADP
ajfa-1442	22	9	studies	study	NOUN
ajfa-1442	22	10	about	about	ADP
ajfa-1442	22	11	em	em	PRON
ajfa-1442	22	12	in	in	ADP
ajfa-1442	22	13	jordan	jordan	PROPN
ajfa-1442	22	14	,	,	PUNCT
ajfa-1442	22	15	this	this	DET
ajfa-1442	22	16	study	study	NOUN
ajfa-1442	22	17	aims	aim	VERB
ajfa-1442	22	18	at	at	ADP
ajfa-1442	22	19	providing	provide	VERB
ajfa-1442	22	20	evidence	evidence	NOUN
ajfa-1442	22	21	concerning	concern	VERB
ajfa-1442	22	22	em	em	PRON
ajfa-1442	22	23	practices	practice	NOUN
ajfa-1442	22	24	(	(	PUNCT
ajfa-1442	22	25	ahmed	ahmed	PROPN
ajfa-1442	22	26	&	&	CCONJ
ajfa-1442	22	27	ali	ali	PROPN
ajfa-1442	22	28	,	,	PUNCT
ajfa-1442	22	29	2009	2009	NUM
ajfa-1442	22	30	)	)	PUNCT
ajfa-1442	22	31	.	.	PUNCT
ajfa-1442	23	1	3	3	X
ajfa-1442	23	2	.	.	X
ajfa-1442	23	3	literature	literature	PROPN
ajfa-1442	23	4	review	review	VERB
ajfa-1442	23	5	3.1	3.1	NUM
ajfa-1442	23	6	financial	financial	ADJ
ajfa-1442	23	7	reporting	reporting	NOUN
ajfa-1442	23	8	quality	quality	NOUN
ajfa-1442	23	9	financial	financial	ADJ
ajfa-1442	23	10	reports	report	NOUN
ajfa-1442	23	11	playing	play	VERB
ajfa-1442	23	12	the	the	DET
ajfa-1442	23	13	main	main	ADJ
ajfa-1442	23	14	medium	medium	NOUN
ajfa-1442	23	15	as	as	SCONJ
ajfa-1442	23	16	the	the	DET
ajfa-1442	23	17	information	information	NOUN
ajfa-1442	23	18	discrete	discrete	ADJ
ajfa-1442	23	19	to	to	ADP
ajfa-1442	23	20	the	the	DET
ajfa-1442	23	21	outside	outside	ADJ
ajfa-1442	23	22	user	user	NOUN
ajfa-1442	23	23	(	(	PUNCT
ajfa-1442	23	24	wild	wild	ADJ
ajfa-1442	23	25	,	,	PUNCT
ajfa-1442	23	26	1996	1996	NUM
ajfa-1442	23	27	)	)	PUNCT
ajfa-1442	23	28	,	,	PUNCT
ajfa-1442	23	29	in	in	ADP
ajfa-1442	23	30	addition	addition	NOUN
ajfa-1442	23	31	,	,	PUNCT
ajfa-1442	23	32	financial	financial	ADJ
ajfa-1442	23	33	accounting	accounting	PROPN
ajfa-1442	23	34	standard	standard	PROPN
ajfa-1442	23	35	board	board	PROPN
ajfa-1442	23	36	(	(	PUNCT
ajfa-1442	23	37	fasb	fasb	PROPN
ajfa-1442	23	38	)	)	PUNCT
ajfa-1442	23	39	(	(	PUNCT
ajfa-1442	23	40	2008	2008	NUM
ajfa-1442	23	41	,	,	PUNCT
ajfa-1442	23	42	p.13	p.13	X
ajfa-1442	23	43	)	)	PUNCT
ajfa-1442	23	44	stated	state	VERB
ajfa-1442	23	45	that	that	SCONJ
ajfa-1442	23	46	:	:	PUNCT
ajfa-1442	23	47	“	"	PUNCT
ajfa-1442	23	48	the	the	DET
ajfa-1442	23	49	objective	objective	NOUN
ajfa-1442	23	50	of	of	ADP
ajfa-1442	23	51	financial	financial	ADJ
ajfa-1442	23	52	reporting	reporting	NOUN
ajfa-1442	23	53	is	be	AUX
ajfa-1442	23	54	to	to	PART
ajfa-1442	23	55	provide	provide	VERB
ajfa-1442	23	56	financial	financial	ADJ
ajfa-1442	23	57	information	information	NOUN
ajfa-1442	23	58	about	about	ADP
ajfa-1442	23	59	the	the	DET
ajfa-1442	23	60	reporting	reporting	NOUN
ajfa-1442	23	61	entity	entity	NOUN
ajfa-1442	23	62	that	that	PRON
ajfa-1442	23	63	is	be	AUX
ajfa-1442	23	64	useful	useful	ADJ
ajfa-1442	23	65	to	to	PART
ajfa-1442	23	66	present	present	VERB
ajfa-1442	23	67	and	and	CCONJ
ajfa-1442	23	68	potential	potential	ADJ
ajfa-1442	23	69	equity	equity	NOUN
ajfa-1442	23	70	investors	investor	NOUN
ajfa-1442	23	71	,	,	PUNCT
ajfa-1442	23	72	lenders	lender	NOUN
ajfa-1442	23	73	,	,	PUNCT
ajfa-1442	23	74	and	and	CCONJ
ajfa-1442	23	75	other	other	ADJ
ajfa-1442	23	76	creditors	creditor	NOUN
ajfa-1442	23	77	in	in	ADP
ajfa-1442	23	78	making	make	VERB
ajfa-1442	23	79	decisions	decision	NOUN
ajfa-1442	23	80	in	in	ADP
ajfa-1442	23	81	their	their	PRON
ajfa-1442	23	82	capacity	capacity	NOUN
ajfa-1442	23	83	as	as	ADP
ajfa-1442	23	84	capital	capital	NOUN
ajfa-1442	23	85	providers	provider	NOUN
ajfa-1442	23	86	.	.	PUNCT
ajfa-1442	24	1	information	information	NOUN
ajfa-1442	24	2	that	that	PRON
ajfa-1442	24	3	is	be	AUX
ajfa-1442	24	4	decision	decision	NOUN
ajfa-1442	24	5	useful	useful	ADJ
ajfa-1442	24	6	to	to	ADP
ajfa-1442	24	7	capital	capital	NOUN
ajfa-1442	24	8	providers	provider	NOUN
ajfa-1442	24	9	may	may	AUX
ajfa-1442	24	10	also	also	ADV
ajfa-1442	24	11	be	be	AUX
ajfa-1442	24	12	useful	useful	ADJ
ajfa-1442	24	13	to	to	ADP
ajfa-1442	24	14	other	other	ADJ
ajfa-1442	24	15	users	user	NOUN
ajfa-1442	24	16	of	of	ADP
ajfa-1442	24	17	financial	financial	ADJ
ajfa-1442	24	18	reporting	reporting	NOUN
ajfa-1442	24	19	who	who	PRON
ajfa-1442	24	20	are	be	AUX
ajfa-1442	24	21	not	not	PART
ajfa-1442	24	22	capital	capital	NOUN
ajfa-1442	24	23	providers	provider	NOUN
ajfa-1442	24	24	”	"	PUNCT
ajfa-1442	24	25	.	.	PUNCT
ajfa-1442	25	1	as	as	ADP
ajfa-1442	25	2	a	a	DET
ajfa-1442	25	3	result	result	NOUN
ajfa-1442	25	4	,	,	PUNCT
ajfa-1442	25	5	the	the	DET
ajfa-1442	25	6	information	information	NOUN
ajfa-1442	25	7	that	that	PRON
ajfa-1442	25	8	considered	consider	VERB
ajfa-1442	25	9	as	as	ADP
ajfa-1442	25	10	high	high	ADJ
ajfa-1442	25	11	quality	quality	NOUN
ajfa-1442	25	12	asian	asian	ADJ
ajfa-1442	25	13	journal	journal	NOUN
ajfa-1442	25	14	of	of	ADP
ajfa-1442	25	15	finance	finance	PROPN
ajfa-1442	25	16	&	&	CCONJ
ajfa-1442	25	17	accounting	accounting	PROPN
ajfa-1442	25	18	issn	issn	PROPN
ajfa-1442	25	19	1946	1946	NUM
ajfa-1442	25	20	-	-	PUNCT
ajfa-1442	25	21	052x	052x	NOUN
ajfa-1442	25	22	2012	2012	NUM
ajfa-1442	25	23	,	,	PUNCT
ajfa-1442	25	24	vol	vol	NOUN
ajfa-1442	25	25	.	.	PROPN
ajfa-1442	25	26	4	4	NUM
ajfa-1442	25	27	,	,	PUNCT
ajfa-1442	25	28	no	no	INTJ
ajfa-1442	25	29	.	.	NOUN
ajfa-1442	25	30	1	1	NUM
ajfa-1442	25	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	25	32	247	247	NUM
ajfa-1442	25	33	can	can	AUX
ajfa-1442	25	34	decrease	decrease	VERB
ajfa-1442	25	35	the	the	DET
ajfa-1442	25	36	agency	agency	NOUN
ajfa-1442	25	37	cost	cost	NOUN
ajfa-1442	25	38	problem	problem	NOUN
ajfa-1442	25	39	by	by	ADP
ajfa-1442	25	40	means	mean	NOUN
ajfa-1442	25	41	of	of	ADP
ajfa-1442	25	42	closing	close	VERB
ajfa-1442	25	43	the	the	DET
ajfa-1442	25	44	information	information	NOUN
ajfa-1442	25	45	asymmetry	asymmetry	NOUN
ajfa-1442	25	46	gap	gap	NOUN
ajfa-1442	25	47	that	that	PRON
ajfa-1442	25	48	occurs	occur	VERB
ajfa-1442	25	49	between	between	ADP
ajfa-1442	25	50	shareholders	shareholder	NOUN
ajfa-1442	25	51	and	and	CCONJ
ajfa-1442	25	52	management	management	NOUN
ajfa-1442	25	53	(	(	PUNCT
ajfa-1442	25	54	karamanou	karamanou	NOUN
ajfa-1442	25	55	&	&	CCONJ
ajfa-1442	25	56	vafeas	vafea	NOUN
ajfa-1442	25	57	,	,	PUNCT
ajfa-1442	25	58	2005	2005	NUM
ajfa-1442	25	59	)	)	PUNCT
ajfa-1442	25	60	1	1	NUM
ajfa-1442	25	61	.	.	PUNCT
ajfa-1442	26	1	on	on	ADP
ajfa-1442	26	2	the	the	DET
ajfa-1442	26	3	other	other	ADJ
ajfa-1442	26	4	hand	hand	NOUN
ajfa-1442	26	5	,	,	PUNCT
ajfa-1442	26	6	there	there	PRON
ajfa-1442	26	7	is	be	VERB
ajfa-1442	26	8	no	no	DET
ajfa-1442	26	9	consent	consent	NOUN
ajfa-1442	26	10	like	like	ADP
ajfa-1442	26	11	to	to	ADP
ajfa-1442	26	12	what	what	PRON
ajfa-1442	26	13	are	be	AUX
ajfa-1442	26	14	comprised	comprise	VERB
ajfa-1442	26	15	of	of	ADP
ajfa-1442	26	16	frq	frq	PROPN
ajfa-1442	26	17	.	.	PROPN
ajfa-1442	27	1	for	for	ADP
ajfa-1442	27	2	instance	instance	NOUN
ajfa-1442	27	3	,	,	PUNCT
ajfa-1442	27	4	both	both	CCONJ
ajfa-1442	27	5	blue	blue	ADJ
ajfa-1442	27	6	ribbon	ribbon	NOUN
ajfa-1442	27	7	commission	commission	PROPN
ajfa-1442	27	8	(	(	PUNCT
ajfa-1442	27	9	brc	brc	PROPN
ajfa-1442	27	10	)	)	PUNCT
ajfa-1442	27	11	(	(	PUNCT
ajfa-1442	27	12	1999	1999	NUM
ajfa-1442	27	13	)	)	PUNCT
ajfa-1442	27	14	and	and	CCONJ
ajfa-1442	27	15	sarbanes	sarbanes	PROPN
ajfa-1442	27	16	-	-	PUNCT
ajfa-1442	27	17	oxley	oxley	ADJ
ajfa-1442	27	18	act	act	NOUN
ajfa-1442	27	19	(	(	PUNCT
ajfa-1442	27	20	sox	sox	X
ajfa-1442	27	21	)	)	PUNCT
ajfa-1442	27	22	(	(	PUNCT
ajfa-1442	27	23	2002	2002	NUM
ajfa-1442	27	24	)	)	PUNCT
ajfa-1442	27	25	necessitate	necessitate	ADJ
ajfa-1442	27	26	auditors	auditor	NOUN
ajfa-1442	27	27	to	to	PART
ajfa-1442	27	28	converse	converse	VERB
ajfa-1442	27	29	the	the	DET
ajfa-1442	27	30	methods	method	NOUN
ajfa-1442	27	31	and	and	CCONJ
ajfa-1442	27	32	acceptability	acceptability	NOUN
ajfa-1442	27	33	of	of	ADP
ajfa-1442	27	34	frq	frq	PROPN
ajfa-1442	27	35	.	.	PUNCT
ajfa-1442	28	1	furthermore	furthermore	ADV
ajfa-1442	28	2	,	,	PUNCT
ajfa-1442	28	3	jonas	jonas	PROPN
ajfa-1442	28	4	and	and	CCONJ
ajfa-1442	28	5	blanchet	blanchet	PROPN
ajfa-1442	28	6	(	(	PUNCT
ajfa-1442	28	7	2000	2000	NUM
ajfa-1442	28	8	,	,	PUNCT
ajfa-1442	28	9	p.	p.	NOUN
ajfa-1442	28	10	353	353	NUM
ajfa-1442	28	11	)	)	PUNCT
ajfa-1442	28	12	stated	state	VERB
ajfa-1442	28	13	that	that	SCONJ
ajfa-1442	28	14	:	:	PUNCT
ajfa-1442	28	15	“	"	PUNCT
ajfa-1442	28	16	in	in	ADP
ajfa-1442	28	17	light	light	NOUN
ajfa-1442	28	18	of	of	ADP
ajfa-1442	28	19	these	these	DET
ajfa-1442	28	20	new	new	ADJ
ajfa-1442	28	21	requirements	requirement	NOUN
ajfa-1442	28	22	,	,	PUNCT
ajfa-1442	28	23	auditors	auditor	NOUN
ajfa-1442	28	24	,	,	PUNCT
ajfa-1442	28	25	audit	audit	NOUN
ajfa-1442	28	26	committee	committee	NOUN
ajfa-1442	28	27	members	member	NOUN
ajfa-1442	28	28	,	,	PUNCT
ajfa-1442	28	29	and	and	CCONJ
ajfa-1442	28	30	management	management	NOUN
ajfa-1442	28	31	are	be	AUX
ajfa-1442	28	32	now	now	ADV
ajfa-1442	28	33	struggling	struggle	VERB
ajfa-1442	28	34	to	to	PART
ajfa-1442	28	35	define	define	VERB
ajfa-1442	28	36	frq	frq	PROPN
ajfa-1442	28	37	”	"	PUNCT
ajfa-1442	28	38	.	.	PUNCT
ajfa-1442	29	1	more	more	ADV
ajfa-1442	29	2	willingly	willingly	ADV
ajfa-1442	29	3	than	than	SCONJ
ajfa-1442	29	4	frq	frq	PROPN
ajfa-1442	29	5	identified	identify	VERB
ajfa-1442	29	6	,	,	PUNCT
ajfa-1442	29	7	prior	prior	ADJ
ajfa-1442	29	8	research	research	NOUN
ajfa-1442	29	9	literature	literature	NOUN
ajfa-1442	29	10	(	(	PUNCT
ajfa-1442	29	11	barth	barth	NOUN
ajfa-1442	29	12	et	et	PROPN
ajfa-1442	29	13	al	al	PROPN
ajfa-1442	29	14	.	.	PROPN
ajfa-1442	29	15	,	,	PUNCT
ajfa-1442	29	16	2008	2008	NUM
ajfa-1442	29	17	;	;	PUNCT
ajfa-1442	29	18	nichols	nichols	PROPN
ajfa-1442	29	19	&	&	CCONJ
ajfa-1442	29	20	wahlen	wahlen	PROPN
ajfa-1442	29	21	,	,	PUNCT
ajfa-1442	29	22	2004	2004	NUM
ajfa-1442	29	23	)	)	PUNCT
ajfa-1442	29	24	has	have	AUX
ajfa-1442	29	25	been	be	AUX
ajfa-1442	29	26	paying	pay	VERB
ajfa-1442	29	27	attention	attention	NOUN
ajfa-1442	29	28	on	on	ADP
ajfa-1442	29	29	issues	issue	NOUN
ajfa-1442	29	30	such	such	ADJ
ajfa-1442	29	31	as	as	ADP
ajfa-1442	29	32	em	em	PRON
ajfa-1442	29	33	,	,	PUNCT
ajfa-1442	29	34	financial	financial	ADJ
ajfa-1442	29	35	restatements	restatement	NOUN
ajfa-1442	29	36	,	,	PUNCT
ajfa-1442	29	37	and	and	CCONJ
ajfa-1442	29	38	fraud	fraud	VERB
ajfa-1442	29	39	that	that	PRON
ajfa-1442	29	40	perceptibly	perceptibly	ADV
ajfa-1442	29	41	restrain	restrain	VERB
ajfa-1442	29	42	high	high	ADJ
ajfa-1442	29	43	frq	frq	ADJ
ajfa-1442	29	44	attainment	attainment	NOUN
ajfa-1442	29	45	and	and	CCONJ
ajfa-1442	29	46	make	make	VERB
ajfa-1442	29	47	use	use	NOUN
ajfa-1442	29	48	of	of	ADP
ajfa-1442	29	49	them	they	PRON
ajfa-1442	29	50	as	as	ADP
ajfa-1442	29	51	an	an	DET
ajfa-1442	29	52	evidence	evidence	NOUN
ajfa-1442	29	53	of	of	ADP
ajfa-1442	29	54	a	a	DET
ajfa-1442	29	55	breakdown	breakdown	NOUN
ajfa-1442	29	56	the	the	DET
ajfa-1442	29	57	financial	financial	ADJ
ajfa-1442	29	58	reporting	reporting	NOUN
ajfa-1442	29	59	process	process	NOUN
ajfa-1442	29	60	.	.	PUNCT
ajfa-1442	30	1	frq	frq	PROPN
ajfa-1442	30	2	also	also	ADV
ajfa-1442	30	3	is	be	AUX
ajfa-1442	30	4	not	not	PART
ajfa-1442	30	5	observed	observe	VERB
ajfa-1442	30	6	directly	directly	ADV
ajfa-1442	30	7	(	(	PUNCT
ajfa-1442	30	8	he	he	PRON
ajfa-1442	30	9	et	et	PROPN
ajfa-1442	30	10	al	al	PROPN
ajfa-1442	30	11	.	.	PROPN
ajfa-1442	30	12	,	,	PUNCT
ajfa-1442	30	13	2009	2009	NUM
ajfa-1442	30	14	)	)	PUNCT
ajfa-1442	30	15	.	.	PUNCT
ajfa-1442	31	1	arthur	arthur	PROPN
ajfa-1442	31	2	levitt	levitt	PROPN
ajfa-1442	31	3	(	(	PUNCT
ajfa-1442	31	4	1998	1998	NUM
ajfa-1442	31	5	)	)	PUNCT
ajfa-1442	31	6	the	the	DET
ajfa-1442	31	7	united	united	PROPN
ajfa-1442	31	8	states	states	PROPN
ajfa-1442	31	9	of	of	ADP
ajfa-1442	31	10	america	america	PROPN
ajfa-1442	31	11	(	(	PUNCT
ajfa-1442	31	12	usa	usa	PROPN
ajfa-1442	31	13	)	)	PUNCT
ajfa-1442	31	14	securities	security	NOUN
ajfa-1442	31	15	and	and	CCONJ
ajfa-1442	31	16	exchange	exchange	PROPN
ajfa-1442	31	17	commission	commission	PROPN
ajfa-1442	31	18	(	(	PUNCT
ajfa-1442	31	19	sec	sec	PROPN
ajfa-1442	31	20	)	)	PUNCT
ajfa-1442	31	21	former	former	ADJ
ajfa-1442	31	22	chairman	chairman	NOUN
ajfa-1442	31	23	said	say	VERB
ajfa-1442	31	24	that	that	SCONJ
ajfa-1442	31	25	:	:	PUNCT
ajfa-1442	31	26	“	"	PUNCT
ajfa-1442	31	27	high	high	ADJ
ajfa-1442	31	28	quality	quality	NOUN
ajfa-1442	31	29	accounting	accounting	NOUN
ajfa-1442	31	30	standards	standard	NOUN
ajfa-1442	31	31	…	…	PUNCT
ajfa-1442	31	32	improve	improve	VERB
ajfa-1442	31	33	liquidity	liquidity	NOUN
ajfa-1442	31	34	and	and	CCONJ
ajfa-1442	31	35	reduce	reduce	VERB
ajfa-1442	31	36	capital	capital	NOUN
ajfa-1442	31	37	costs	cost	NOUN
ajfa-1442	31	38	”	"	PUNCT
ajfa-1442	31	39	and	and	CCONJ
ajfa-1442	31	40	claimed	claim	VERB
ajfa-1442	31	41	that	that	SCONJ
ajfa-1442	31	42	:	:	PUNCT
ajfa-1442	31	43	“	"	PUNCT
ajfa-1442	31	44	quality	quality	NOUN
ajfa-1442	31	45	information	information	NOUN
ajfa-1442	31	46	is	be	AUX
ajfa-1442	31	47	the	the	DET
ajfa-1442	31	48	lifeblood	lifeblood	NOUN
ajfa-1442	31	49	of	of	ADP
ajfa-1442	31	50	strong	strong	ADJ
ajfa-1442	31	51	,	,	PUNCT
ajfa-1442	31	52	vibrant	vibrant	ADJ
ajfa-1442	31	53	markets	market	NOUN
ajfa-1442	31	54	.	.	PUNCT
ajfa-1442	32	1	without	without	ADP
ajfa-1442	32	2	it	it	PRON
ajfa-1442	32	3	,	,	PUNCT
ajfa-1442	32	4	liquidity	liquidity	NOUN
ajfa-1442	32	5	dries	dry	VERB
ajfa-1442	32	6	up	up	ADP
ajfa-1442	32	7	.	.	PUNCT
ajfa-1442	33	1	fair	fair	ADJ
ajfa-1442	33	2	and	and	CCONJ
ajfa-1442	33	3	efficient	efficient	ADJ
ajfa-1442	33	4	markets	market	NOUN
ajfa-1442	33	5	cease	cease	VERB
ajfa-1442	33	6	to	to	PART
ajfa-1442	33	7	exist	exist	VERB
ajfa-1442	33	8	”	"	PUNCT
ajfa-1442	33	9	.	.	PUNCT
ajfa-1442	34	1	as	as	ADP
ajfa-1442	34	2	a	a	DET
ajfa-1442	34	3	consequence	consequence	NOUN
ajfa-1442	34	4	,	,	PUNCT
ajfa-1442	34	5	in	in	ADP
ajfa-1442	34	6	order	order	NOUN
ajfa-1442	34	7	to	to	PART
ajfa-1442	34	8	find	find	VERB
ajfa-1442	34	9	effective	effective	ADJ
ajfa-1442	34	10	frq	frq	NOUN
ajfa-1442	34	11	;	;	PUNCT
ajfa-1442	34	12	there	there	PRON
ajfa-1442	34	13	will	will	AUX
ajfa-1442	34	14	be	be	AUX
ajfa-1442	34	15	decisive	decisive	ADJ
ajfa-1442	34	16	need	need	NOUN
ajfa-1442	34	17	to	to	PART
ajfa-1442	34	18	establish	establish	VERB
ajfa-1442	34	19	suitable	suitable	ADJ
ajfa-1442	34	20	mechanisms	mechanism	NOUN
ajfa-1442	34	21	of	of	ADP
ajfa-1442	34	22	corporate	corporate	ADJ
ajfa-1442	34	23	governance	governance	NOUN
ajfa-1442	34	24	.	.	PUNCT
ajfa-1442	35	1	the	the	DET
ajfa-1442	35	2	paper	paper	NOUN
ajfa-1442	35	3	concentrates	concentrate	VERB
ajfa-1442	35	4	on	on	ADP
ajfa-1442	35	5	board	board	NOUN
ajfa-1442	35	6	of	of	ADP
ajfa-1442	35	7	directors	director	NOUN
ajfa-1442	35	8	characteristics	characteristic	NOUN
ajfa-1442	35	9	.	.	PUNCT
ajfa-1442	36	1	3.2	3.2	NUM
ajfa-1442	36	2	earning	earn	VERB
ajfa-1442	36	3	management	management	NOUN
ajfa-1442	36	4	frq	frq	NOUN
ajfa-1442	36	5	can	can	AUX
ajfa-1442	36	6	be	be	AUX
ajfa-1442	36	7	investigated	investigate	VERB
ajfa-1442	36	8	from	from	ADP
ajfa-1442	36	9	the	the	DET
ajfa-1442	36	10	perspective	perspective	NOUN
ajfa-1442	36	11	of	of	ADP
ajfa-1442	36	12	em	em	PRON
ajfa-1442	36	13	,	,	PUNCT
ajfa-1442	36	14	financial	financial	ADJ
ajfa-1442	36	15	restatements	restatement	NOUN
ajfa-1442	36	16	,	,	PUNCT
ajfa-1442	36	17	and	and	CCONJ
ajfa-1442	36	18	fraud	fraud	NOUN
ajfa-1442	36	19	(	(	PUNCT
ajfa-1442	36	20	barth	barth	NOUN
ajfa-1442	36	21	et	et	PROPN
ajfa-1442	36	22	al	al	PROPN
ajfa-1442	36	23	.	.	PROPN
ajfa-1442	36	24	,	,	PUNCT
ajfa-1442	36	25	2008	2008	NUM
ajfa-1442	36	26	;	;	PUNCT
ajfa-1442	36	27	nichols	nichols	PROPN
ajfa-1442	36	28	&	&	CCONJ
ajfa-1442	36	29	wahlen	wahlen	PROPN
ajfa-1442	36	30	,	,	PUNCT
ajfa-1442	36	31	2004	2004	NUM
ajfa-1442	36	32	)	)	PUNCT
ajfa-1442	36	33	.	.	PUNCT
ajfa-1442	37	1	the	the	DET
ajfa-1442	37	2	focus	focus	NOUN
ajfa-1442	37	3	of	of	ADP
ajfa-1442	37	4	this	this	DET
ajfa-1442	37	5	paper	paper	NOUN
ajfa-1442	37	6	is	be	AUX
ajfa-1442	37	7	em	em	PRON
ajfa-1442	37	8	.	.	PUNCT
ajfa-1442	38	1	this	this	PRON
ajfa-1442	38	2	is	be	AUX
ajfa-1442	38	3	because	because	SCONJ
ajfa-1442	38	4	it	it	PRON
ajfa-1442	38	5	is	be	AUX
ajfa-1442	38	6	the	the	DET
ajfa-1442	38	7	most	most	ADV
ajfa-1442	38	8	committed	committed	ADJ
ajfa-1442	38	9	fraud	fraud	NOUN
ajfa-1442	38	10	in	in	ADP
ajfa-1442	38	11	the	the	DET
ajfa-1442	38	12	capital	capital	NOUN
ajfa-1442	38	13	market	market	NOUN
ajfa-1442	38	14	(	(	PUNCT
ajfa-1442	38	15	ahmed	ahmed	PROPN
ajfa-1442	38	16	&	&	CCONJ
ajfa-1442	38	17	ali	ali	PROPN
ajfa-1442	38	18	,	,	PUNCT
ajfa-1442	38	19	2009	2009	NUM
ajfa-1442	38	20	)	)	PUNCT
ajfa-1442	38	21	.	.	PUNCT
ajfa-1442	39	1	em	em	PRON
ajfa-1442	39	2	issue	issue	NOUN
ajfa-1442	39	3	has	have	AUX
ajfa-1442	39	4	been	be	AUX
ajfa-1442	39	5	discussed	discuss	VERB
ajfa-1442	39	6	by	by	ADP
ajfa-1442	39	7	many	many	ADJ
ajfa-1442	39	8	pervious	pervious	ADJ
ajfa-1442	39	9	researchers	researcher	NOUN
ajfa-1442	39	10	(	(	PUNCT
ajfa-1442	39	11	healy	healy	PROPN
ajfa-1442	39	12	&	&	CCONJ
ajfa-1442	39	13	wahlen	wahlen	PROPN
ajfa-1442	39	14	,	,	PUNCT
ajfa-1442	39	15	1999	1999	NUM
ajfa-1442	39	16	;	;	PUNCT
ajfa-1442	39	17	dechow	dechow	ADJ
ajfa-1442	39	18	&	&	CCONJ
ajfa-1442	39	19	skinner	skinner	PROPN
ajfa-1442	39	20	,	,	PUNCT
ajfa-1442	39	21	2000	2000	NUM
ajfa-1442	39	22	;	;	PUNCT
ajfa-1442	39	23	lo	lo	PROPN
ajfa-1442	39	24	,	,	PUNCT
ajfa-1442	39	25	2008	2008	NUM
ajfa-1442	39	26	;	;	PUNCT
ajfa-1442	39	27	schipper	schipper	NOUN
ajfa-1442	39	28	,	,	PUNCT
ajfa-1442	39	29	1989	1989	NUM
ajfa-1442	39	30	)	)	PUNCT
ajfa-1442	39	31	.	.	PUNCT
ajfa-1442	40	1	for	for	ADP
ajfa-1442	40	2	example	example	NOUN
ajfa-1442	40	3	,	,	PUNCT
ajfa-1442	40	4	schipper	schipper	NOUN
ajfa-1442	40	5	(	(	PUNCT
ajfa-1442	40	6	1989	1989	NUM
ajfa-1442	40	7	,	,	PUNCT
ajfa-1442	40	8	p.92	p.92	NOUN
ajfa-1442	40	9	)	)	PUNCT
ajfa-1442	40	10	defined	define	VERB
ajfa-1442	40	11	em	em	PRON
ajfa-1442	40	12	as	as	ADP
ajfa-1442	40	13	:	:	PUNCT
ajfa-1442	40	14	“	"	PUNCT
ajfa-1442	40	15	…	…	PUNCT
ajfa-1442	40	16	purposeful	purposeful	ADJ
ajfa-1442	40	17	intervention	intervention	NOUN
ajfa-1442	40	18	in	in	ADP
ajfa-1442	40	19	the	the	DET
ajfa-1442	40	20	external	external	ADJ
ajfa-1442	40	21	financial	financial	ADJ
ajfa-1442	40	22	reporting	reporting	NOUN
ajfa-1442	40	23	process	process	NOUN
ajfa-1442	40	24	,	,	PUNCT
ajfa-1442	40	25	with	with	ADP
ajfa-1442	40	26	the	the	DET
ajfa-1442	40	27	intent	intent	NOUN
ajfa-1442	40	28	of	of	ADP
ajfa-1442	40	29	obtaining	obtain	VERB
ajfa-1442	40	30	some	some	DET
ajfa-1442	40	31	private	private	ADJ
ajfa-1442	40	32	gains	gain	NOUN
ajfa-1442	40	33	”	"	PUNCT
ajfa-1442	40	34	.	.	PUNCT
ajfa-1442	41	1	furthermore	furthermore	ADV
ajfa-1442	41	2	,	,	PUNCT
ajfa-1442	41	3	healy	healy	PROPN
ajfa-1442	41	4	and	and	CCONJ
ajfa-1442	41	5	wahlen	wahlen	PROPN
ajfa-1442	41	6	(	(	PUNCT
ajfa-1442	41	7	1999	1999	NUM
ajfa-1442	41	8	,	,	PUNCT
ajfa-1442	41	9	p.368	p.368	NUM
ajfa-1442	41	10	)	)	PUNCT
ajfa-1442	41	11	stated	state	VERB
ajfa-1442	41	12	that	that	SCONJ
ajfa-1442	41	13	em	em	PRON
ajfa-1442	41	14	may	may	AUX
ajfa-1442	41	15	occur	occur	VERB
ajfa-1442	41	16	:	:	PUNCT
ajfa-1442	41	17	“	"	PUNCT
ajfa-1442	41	18	…	…	PUNCT
ajfa-1442	41	19	when	when	SCONJ
ajfa-1442	41	20	managers	manager	NOUN
ajfa-1442	41	21	use	use	VERB
ajfa-1442	41	22	judgment	judgment	NOUN
ajfa-1442	41	23	in	in	ADP
ajfa-1442	41	24	financial	financial	ADJ
ajfa-1442	41	25	reporting	reporting	NOUN
ajfa-1442	41	26	and	and	CCONJ
ajfa-1442	41	27	in	in	ADP
ajfa-1442	41	28	structuring	structure	VERB
ajfa-1442	41	29	transactions	transaction	NOUN
ajfa-1442	41	30	to	to	PART
ajfa-1442	41	31	alter	alter	VERB
ajfa-1442	41	32	financial	financial	ADJ
ajfa-1442	41	33	reports	report	NOUN
ajfa-1442	41	34	to	to	ADP
ajfa-1442	41	35	either	either	CCONJ
ajfa-1442	41	36	mislead	mislead	VERB
ajfa-1442	41	37	some	some	DET
ajfa-1442	41	38	stakeholders	stakeholder	NOUN
ajfa-1442	41	39	about	about	ADP
ajfa-1442	41	40	the	the	DET
ajfa-1442	41	41	underlying	underlie	VERB
ajfa-1442	41	42	economic	economic	ADJ
ajfa-1442	41	43	performance	performance	NOUN
ajfa-1442	41	44	of	of	ADP
ajfa-1442	41	45	the	the	DET
ajfa-1442	41	46	company	company	NOUN
ajfa-1442	41	47	or	or	CCONJ
ajfa-1442	41	48	to	to	PART
ajfa-1442	41	49	influence	influence	VERB
ajfa-1442	41	50	contractual	contractual	ADJ
ajfa-1442	41	51	outcomes	outcome	NOUN
ajfa-1442	41	52	that	that	PRON
ajfa-1442	41	53	depend	depend	VERB
ajfa-1442	41	54	on	on	ADP
ajfa-1442	41	55	reported	report	VERB
ajfa-1442	41	56	accounting	accounting	NOUN
ajfa-1442	41	57	numbers	number	NOUN
ajfa-1442	41	58	”	"	PUNCT
ajfa-1442	41	59	.	.	PUNCT
ajfa-1442	42	1	arthur	arthur	PROPN
ajfa-1442	42	2	levitt	levitt	PROPN
ajfa-1442	42	3	former	former	ADJ
ajfa-1442	42	4	sec	sec	PROPN
ajfa-1442	42	5	chairman	chairman	NOUN
ajfa-1442	42	6	(	(	PUNCT
ajfa-1442	42	7	1998	1998	NUM
ajfa-1442	42	8	)	)	PUNCT
ajfa-1442	42	9	said	say	VERB
ajfa-1442	42	10	:	:	PUNCT
ajfa-1442	42	11	“	"	PUNCT
ajfa-1442	42	12	numbers	number	NOUN
ajfa-1442	42	13	game	game	NOUN
ajfa-1442	42	14	”	"	PUNCT
ajfa-1442	42	15	,	,	PUNCT
ajfa-1442	42	16	articulated	articulate	VERB
ajfa-1442	42	17	the	the	DET
ajfa-1442	42	18	negative	negative	ADJ
ajfa-1442	42	19	frq	frq	NOUN
ajfa-1442	42	20	as	as	ADP
ajfa-1442	42	21	a	a	DET
ajfa-1442	42	22	result	result	NOUN
ajfa-1442	42	23	of	of	ADP
ajfa-1442	42	24	em	em	PRON
ajfa-1442	42	25	practice	practice	NOUN
ajfa-1442	42	26	.	.	PUNCT
ajfa-1442	43	1	teets	teet	NOUN
ajfa-1442	43	2	(	(	PUNCT
ajfa-1442	43	3	2002	2002	NUM
ajfa-1442	43	4	)	)	PUNCT
ajfa-1442	43	5	also	also	ADV
ajfa-1442	43	6	stated	state	VERB
ajfa-1442	43	7	that	that	SCONJ
ajfa-1442	43	8	frq	frq	PROPN
ajfa-1442	43	9	can	can	AUX
ajfa-1442	43	10	be	be	AUX
ajfa-1442	43	11	influenced	influence	VERB
ajfa-1442	43	12	by	by	ADP
ajfa-1442	43	13	three	three	NUM
ajfa-1442	43	14	decisions	decision	NOUN
ajfa-1442	43	15	:	:	PUNCT
ajfa-1442	43	16	(	(	PUNCT
ajfa-1442	43	17	1	1	X
ajfa-1442	43	18	)	)	PUNCT
ajfa-1442	43	19	standard	standard	ADJ
ajfa-1442	43	20	setters	setter	NOUN
ajfa-1442	43	21	’	'	PUNCT
ajfa-1442	43	22	decision	decision	NOUN
ajfa-1442	43	23	;	;	PUNCT
ajfa-1442	43	24	(	(	PUNCT
ajfa-1442	43	25	2	2	X
ajfa-1442	43	26	)	)	PUNCT
ajfa-1442	43	27	accounting	accounting	NOUN
ajfa-1442	43	28	method	method	NOUN
ajfa-1442	43	29	used	use	VERB
ajfa-1442	43	30	as	as	SCONJ
ajfa-1442	43	31	chosen	choose	VERB
ajfa-1442	43	32	by	by	ADP
ajfa-1442	43	33	management	management	NOUN
ajfa-1442	43	34	;	;	PUNCT
ajfa-1442	43	35	and	and	CCONJ
ajfa-1442	43	36	(	(	PUNCT
ajfa-1442	43	37	3	3	X
ajfa-1442	43	38	)	)	PUNCT
ajfa-1442	43	39	management	management	NOUN
ajfa-1442	43	40	judgment	judgment	NOUN
ajfa-1442	43	41	and	and	CCONJ
ajfa-1442	43	42	estimates	estimate	NOUN
ajfa-1442	43	43	in	in	ADP
ajfa-1442	43	44	applying	apply	VERB
ajfa-1442	43	45	the	the	DET
ajfa-1442	43	46	selected	select	VERB
ajfa-1442	43	47	substitutes	substitute	NOUN
ajfa-1442	43	48	.	.	PUNCT
ajfa-1442	44	1	additionally	additionally	ADV
ajfa-1442	44	2	,	,	PUNCT
ajfa-1442	44	3	brown	brown	ADJ
ajfa-1442	44	4	(	(	PUNCT
ajfa-1442	44	5	1999	1999	NUM
ajfa-1442	44	6	,	,	PUNCT
ajfa-1442	44	7	p.61	p.61	NOUN
ajfa-1442	44	8	)	)	PUNCT
ajfa-1442	44	9	indicated	indicate	VERB
ajfa-1442	44	10	that	that	SCONJ
ajfa-1442	44	11	:	:	PUNCT
ajfa-1442	44	12	“	"	PUNCT
ajfa-1442	44	13	choices	choice	NOUN
ajfa-1442	44	14	,	,	PUNCT
ajfa-1442	44	15	judgments	judgment	NOUN
ajfa-1442	44	16	and	and	CCONJ
ajfa-1442	44	17	estimates	estimate	NOUN
ajfa-1442	44	18	are	be	AUX
ajfa-1442	44	19	an	an	DET
ajfa-1442	44	20	inevitable	inevitable	ADJ
ajfa-1442	44	21	consequence	consequence	NOUN
ajfa-1442	44	22	of	of	ADP
ajfa-1442	44	23	not	not	PART
ajfa-1442	44	24	being	be	AUX
ajfa-1442	44	25	able	able	ADJ
ajfa-1442	44	26	to	to	PART
ajfa-1442	44	27	observe	observe	VERB
ajfa-1442	44	28	,	,	PUNCT
ajfa-1442	44	29	measure	measure	NOUN
ajfa-1442	44	30	and	and	CCONJ
ajfa-1442	44	31	communicate	communicate	VERB
ajfa-1442	44	32	economic	economic	ADJ
ajfa-1442	44	33	value	value	NOUN
ajfa-1442	44	34	-	-	PUNCT
ajfa-1442	44	35	added	add	VERB
ajfa-1442	44	36	accurately	accurately	ADV
ajfa-1442	44	37	and	and	CCONJ
ajfa-1442	44	38	reliably	reliably	ADV
ajfa-1442	44	39	”	"	PUNCT
ajfa-1442	44	40	.	.	PUNCT
ajfa-1442	45	1	healy	healy	PROPN
ajfa-1442	45	2	and	and	CCONJ
ajfa-1442	45	3	wahlen	wahlen	PROPN
ajfa-1442	45	4	(	(	PUNCT
ajfa-1442	45	5	1999	1999	NUM
ajfa-1442	45	6	)	)	PUNCT
ajfa-1442	45	7	mentioned	mention	VERB
ajfa-1442	45	8	that	that	SCONJ
ajfa-1442	45	9	managers	manager	NOUN
ajfa-1442	45	10	are	be	AUX
ajfa-1442	45	11	able	able	ADJ
ajfa-1442	45	12	to	to	PART
ajfa-1442	45	13	use	use	VERB
ajfa-1442	45	14	their	their	PRON
ajfa-1442	45	15	judgment	judgment	NOUN
ajfa-1442	45	16	in	in	ADP
ajfa-1442	45	17	financial	financial	ADJ
ajfa-1442	45	18	reporting	reporting	NOUN
ajfa-1442	45	19	1	1	NUM
ajfa-1442	45	20	pergola	pergola	NOUN
ajfa-1442	45	21	(	(	PUNCT
ajfa-1442	45	22	2005	2005	NUM
ajfa-1442	45	23	,	,	PUNCT
ajfa-1442	45	24	p.	p.	NOUN
ajfa-1442	45	25	178	178	NUM
ajfa-1442	45	26	)	)	PUNCT
ajfa-1442	45	27	defined	define	VERB
ajfa-1442	45	28	information	information	NOUN
ajfa-1442	45	29	asymmetry	asymmetry	NOUN
ajfa-1442	45	30	as	as	ADP
ajfa-1442	45	31	:	:	PUNCT
ajfa-1442	45	32	“	"	PUNCT
ajfa-1442	45	33	the	the	DET
ajfa-1442	45	34	fact	fact	NOUN
ajfa-1442	45	35	that	that	SCONJ
ajfa-1442	45	36	the	the	DET
ajfa-1442	45	37	management	management	NOUN
ajfa-1442	45	38	has	have	AUX
ajfa-1442	45	39	inside	inside	ADP
ajfa-1442	45	40	information	information	NOUN
ajfa-1442	45	41	about	about	ADP
ajfa-1442	45	42	the	the	DET
ajfa-1442	45	43	true	true	ADJ
ajfa-1442	45	44	economic	economic	ADJ
ajfa-1442	45	45	status	status	NOUN
ajfa-1442	45	46	of	of	ADP
ajfa-1442	45	47	the	the	DET
ajfa-1442	45	48	firm	firm	NOUN
ajfa-1442	45	49	that	that	SCONJ
ajfa-1442	45	50	they	they	PRON
ajfa-1442	45	51	may	may	AUX
ajfa-1442	45	52	or	or	CCONJ
ajfa-1442	45	53	may	may	AUX
ajfa-1442	45	54	not	not	PART
ajfa-1442	45	55	share	share	VERB
ajfa-1442	45	56	with	with	ADP
ajfa-1442	45	57	stakeholders	stakeholder	NOUN
ajfa-1442	45	58	”	"	PUNCT
ajfa-1442	45	59	.	.	PUNCT
ajfa-1442	46	1	asian	asian	ADJ
ajfa-1442	46	2	journal	journal	PROPN
ajfa-1442	46	3	of	of	ADP
ajfa-1442	46	4	finance	finance	PROPN
ajfa-1442	46	5	&	&	CCONJ
ajfa-1442	46	6	accounting	accounting	PROPN
ajfa-1442	46	7	issn	issn	PROPN
ajfa-1442	46	8	1946	1946	NUM
ajfa-1442	46	9	-	-	PUNCT
ajfa-1442	46	10	052x	052x	NOUN
ajfa-1442	46	11	2012	2012	NUM
ajfa-1442	46	12	,	,	PUNCT
ajfa-1442	46	13	vol	vol	NOUN
ajfa-1442	46	14	.	.	PROPN
ajfa-1442	46	15	4	4	NUM
ajfa-1442	46	16	,	,	PUNCT
ajfa-1442	46	17	no	no	INTJ
ajfa-1442	46	18	.	.	NOUN
ajfa-1442	46	19	1	1	NUM
ajfa-1442	46	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	46	21	248	248	NUM
ajfa-1442	46	22	and	and	CCONJ
ajfa-1442	46	23	in	in	ADP
ajfa-1442	46	24	turn	turn	NOUN
ajfa-1442	46	25	more	more	ADJ
ajfa-1442	46	26	management	management	NOUN
ajfa-1442	46	27	opportunities	opportunity	NOUN
ajfa-1442	46	28	to	to	PART
ajfa-1442	46	29	earning	earn	VERB
ajfa-1442	46	30	manipulation	manipulation	NOUN
ajfa-1442	46	31	for	for	ADP
ajfa-1442	46	32	their	their	PRON
ajfa-1442	46	33	profits	profit	NOUN
ajfa-1442	46	34	and	and	CCONJ
ajfa-1442	46	35	that	that	PRON
ajfa-1442	46	36	did	do	AUX
ajfa-1442	46	37	not	not	PART
ajfa-1442	46	38	replicate	replicate	VERB
ajfa-1442	46	39	the	the	DET
ajfa-1442	46	40	fundamental	fundamental	ADJ
ajfa-1442	46	41	firms	firm	NOUN
ajfa-1442	46	42	’	’	PART
ajfa-1442	46	43	economics	economic	NOUN
ajfa-1442	46	44	.	.	PUNCT
ajfa-1442	47	1	in	in	ADP
ajfa-1442	47	2	short	short	ADJ
ajfa-1442	47	3	,	,	PUNCT
ajfa-1442	47	4	em	em	PRON
ajfa-1442	47	5	definition	definition	NOUN
ajfa-1442	47	6	is	be	AUX
ajfa-1442	47	7	centered	center	VERB
ajfa-1442	47	8	on	on	ADP
ajfa-1442	47	9	the	the	DET
ajfa-1442	47	10	intent	intent	NOUN
ajfa-1442	47	11	of	of	ADP
ajfa-1442	47	12	managers	manager	NOUN
ajfa-1442	47	13	,	,	PUNCT
ajfa-1442	47	14	which	which	PRON
ajfa-1442	47	15	is	be	AUX
ajfa-1442	47	16	significantly	significantly	ADV
ajfa-1442	47	17	hard	hard	ADJ
ajfa-1442	47	18	to	to	PART
ajfa-1442	47	19	observe	observe	VERB
ajfa-1442	47	20	(	(	PUNCT
ajfa-1442	47	21	dechow	dechow	PROPN
ajfa-1442	47	22	&	&	CCONJ
ajfa-1442	47	23	skinner	skinner	PROPN
ajfa-1442	47	24	,	,	PUNCT
ajfa-1442	47	25	2000	2000	NUM
ajfa-1442	47	26	;	;	PUNCT
ajfa-1442	47	27	lo	lo	PROPN
ajfa-1442	47	28	,	,	PUNCT
ajfa-1442	47	29	2008	2008	NUM
ajfa-1442	47	30	;	;	PUNCT
ajfa-1442	47	31	wiedman	wiedman	NOUN
ajfa-1442	47	32	,	,	PUNCT
ajfa-1442	47	33	2002	2002	NUM
ajfa-1442	47	34	)	)	PUNCT
ajfa-1442	47	35	.	.	PUNCT
ajfa-1442	48	1	for	for	ADP
ajfa-1442	48	2	that	that	DET
ajfa-1442	48	3	reason	reason	NOUN
ajfa-1442	48	4	,	,	PUNCT
ajfa-1442	48	5	deliberations	deliberation	NOUN
ajfa-1442	48	6	over	over	ADP
ajfa-1442	48	7	the	the	DET
ajfa-1442	48	8	measurement	measurement	NOUN
ajfa-1442	48	9	of	of	ADP
ajfa-1442	48	10	em	em	PRON
ajfa-1442	48	11	issues	issue	NOUN
ajfa-1442	48	12	are	be	AUX
ajfa-1442	48	13	continuing	continue	VERB
ajfa-1442	48	14	through	through	ADP
ajfa-1442	48	15	cause	cause	NOUN
ajfa-1442	48	16	of	of	ADP
ajfa-1442	48	17	the	the	DET
ajfa-1442	48	18	complexity	complexity	NOUN
ajfa-1442	48	19	in	in	ADP
ajfa-1442	48	20	the	the	DET
ajfa-1442	48	21	distinguishing	distinguishing	NOUN
ajfa-1442	48	22	between	between	ADP
ajfa-1442	48	23	the	the	DET
ajfa-1442	48	24	true	true	ADJ
ajfa-1442	48	25	belief	belief	NOUN
ajfa-1442	48	26	of	of	ADP
ajfa-1442	48	27	the	the	DET
ajfa-1442	48	28	management	management	NOUN
ajfa-1442	48	29	and	and	CCONJ
ajfa-1442	48	30	the	the	DET
ajfa-1442	48	31	intention	intention	NOUN
ajfa-1442	48	32	of	of	ADP
ajfa-1442	48	33	management	management	NOUN
ajfa-1442	48	34	to	to	ADP
ajfa-1442	48	35	earnings	earning	NOUN
ajfa-1442	48	36	manipulation	manipulation	NOUN
ajfa-1442	48	37	.	.	PUNCT
ajfa-1442	49	1	so	so	ADV
ajfa-1442	49	2	,	,	PUNCT
ajfa-1442	49	3	figure	figure	NOUN
ajfa-1442	49	4	1	1	NUM
ajfa-1442	49	5	presents	present	VERB
ajfa-1442	49	6	the	the	DET
ajfa-1442	49	7	distinction	distinction	NOUN
ajfa-1442	49	8	between	between	ADP
ajfa-1442	49	9	fraud	fraud	NOUN
ajfa-1442	49	10	and	and	CCONJ
ajfa-1442	49	11	em	em	PRON
ajfa-1442	49	12	as	as	SCONJ
ajfa-1442	49	13	viewed	view	VERB
ajfa-1442	49	14	through	through	ADP
ajfa-1442	49	15	dechow	dechow	ADJ
ajfa-1442	49	16	and	and	CCONJ
ajfa-1442	49	17	skinner	skinner	NOUN
ajfa-1442	49	18	(	(	PUNCT
ajfa-1442	49	19	2000	2000	NUM
ajfa-1442	49	20	,	,	PUNCT
ajfa-1442	49	21	p.239	p.239	NUM
ajfa-1442	49	22	)	)	PUNCT
ajfa-1442	49	23	.	.	PUNCT
ajfa-1442	50	1	accounting	accounting	NOUN
ajfa-1442	50	2	choices	choice	NOUN
ajfa-1442	50	3	real	real	ADJ
ajfa-1442	50	4	cash	cash	NOUN
ajfa-1442	50	5	flow	flow	NOUN
ajfa-1442	50	6	choices	choice	NOUN
ajfa-1442	50	7	within	within	ADP
ajfa-1442	50	8	gaap	gaap	PROPN
ajfa-1442	50	9	overly	overly	ADV
ajfa-1442	50	10	aggressive	aggressive	ADJ
ajfa-1442	50	11	recognition	recognition	NOUN
ajfa-1442	50	12	of	of	ADP
ajfa-1442	50	13	provisions	provision	NOUN
ajfa-1442	50	14	or	or	CCONJ
ajfa-1442	50	15	reserves	reserve	NOUN
ajfa-1442	50	16	delaying	delay	VERB
ajfa-1442	50	17	sales	sale	NOUN
ajfa-1442	50	18	“	"	PUNCT
ajfa-1442	50	19	conservative	conservative	ADJ
ajfa-1442	50	20	”	"	PUNCT
ajfa-1442	50	21	accounting	accounting	NOUN
ajfa-1442	50	22	overvaluation	overvaluation	NOUN
ajfa-1442	50	23	of	of	ADP
ajfa-1442	50	24	acquired	acquire	VERB
ajfa-1442	50	25	in	in	ADP
ajfa-1442	50	26	process	process	NOUN
ajfa-1442	50	27	r&d	r&d	NOUN
ajfa-1442	50	28	in	in	ADP
ajfa-1442	50	29	purchase	purchase	NOUN
ajfa-1442	50	30	acquisitions	acquisition	NOUN
ajfa-1442	50	31	accelerating	accelerate	VERB
ajfa-1442	50	32	r&d	r&d	NOUN
ajfa-1442	50	33	or	or	CCONJ
ajfa-1442	50	34	advertising	advertising	NOUN
ajfa-1442	50	35	expenditures	expenditure	NOUN
ajfa-1442	50	36	overstatement	overstatement	ADJ
ajfa-1442	50	37	of	of	ADP
ajfa-1442	50	38	restructuring	restructure	VERB
ajfa-1442	50	39	charges	charge	NOUN
ajfa-1442	50	40	and	and	CCONJ
ajfa-1442	50	41	asset	asset	NOUN
ajfa-1442	50	42	write	write	NOUN
ajfa-1442	50	43	-	-	PUNCT
ajfa-1442	50	44	offs	off	NOUN
ajfa-1442	50	45	“	"	PUNCT
ajfa-1442	50	46	neutral	neutral	ADJ
ajfa-1442	50	47	”	"	PUNCT
ajfa-1442	50	48	accounting	accounting	NOUN
ajfa-1442	50	49	earnings	earning	NOUN
ajfa-1442	50	50	that	that	PRON
ajfa-1442	50	51	result	result	VERB
ajfa-1442	50	52	from	from	ADP
ajfa-1442	50	53	a	a	DET
ajfa-1442	50	54	natural	natural	ADJ
ajfa-1442	50	55	operation	operation	NOUN
ajfa-1442	50	56	of	of	ADP
ajfa-1442	50	57	the	the	DET
ajfa-1442	50	58	process	process	NOUN
ajfa-1442	50	59	“	"	PUNCT
ajfa-1442	50	60	aggressive	aggressive	ADJ
ajfa-1442	50	61	”	"	PUNCT
ajfa-1442	50	62	accounting	accounting	NOUN
ajfa-1442	50	63	understatement	understatement	NOUN
ajfa-1442	50	64	of	of	ADP
ajfa-1442	50	65	the	the	DET
ajfa-1442	50	66	provision	provision	NOUN
ajfa-1442	50	67	for	for	ADP
ajfa-1442	50	68	bad	bad	ADJ
ajfa-1442	50	69	debts	debt	NOUN
ajfa-1442	50	70	postponing	postpone	VERB
ajfa-1442	50	71	r&d	r&d	NOUN
ajfa-1442	50	72	or	or	CCONJ
ajfa-1442	50	73	advertising	advertising	NOUN
ajfa-1442	50	74	expenditures	expenditure	NOUN
ajfa-1442	50	75	drawing	draw	VERB
ajfa-1442	50	76	down	down	ADP
ajfa-1442	50	77	provisions	provision	NOUN
ajfa-1442	50	78	or	or	CCONJ
ajfa-1442	50	79	reserves	reserve	NOUN
ajfa-1442	50	80	in	in	ADP
ajfa-1442	50	81	an	an	DET
ajfa-1442	50	82	overly	overly	ADV
ajfa-1442	50	83	aggressive	aggressive	ADJ
ajfa-1442	50	84	manner	manner	NOUN
ajfa-1442	50	85	accelerating	accelerate	VERB
ajfa-1442	50	86	sales	sale	NOUN
ajfa-1442	50	87	violate	violate	VERB
ajfa-1442	50	88	gaap	gaap	NOUN
ajfa-1442	50	89	recording	recording	NOUN
ajfa-1442	50	90	sales	sale	NOUN
ajfa-1442	50	91	before	before	SCONJ
ajfa-1442	50	92	they	they	PRON
ajfa-1442	50	93	are	be	AUX
ajfa-1442	50	94	“	"	PUNCT
ajfa-1442	50	95	realizable	realizable	ADJ
ajfa-1442	50	96	”	"	PUNCT
ajfa-1442	50	97	recording	record	VERB
ajfa-1442	50	98	fictitious	fictitious	ADJ
ajfa-1442	50	99	sales	sale	NOUN
ajfa-1442	50	100	“	"	PUNCT
ajfa-1442	50	101	fraudulent	fraudulent	ADJ
ajfa-1442	50	102	”	"	PUNCT
ajfa-1442	50	103	accounting	accounting	NOUN
ajfa-1442	50	104	backdating	backdating	NOUN
ajfa-1442	50	105	sales	sale	NOUN
ajfa-1442	50	106	invoices	invoice	NOUN
ajfa-1442	50	107	overstating	overstate	VERB
ajfa-1442	50	108	inventory	inventory	NOUN
ajfa-1442	50	109	by	by	ADP
ajfa-1442	50	110	recording	record	VERB
ajfa-1442	50	111	fictitious	fictitious	ADJ
ajfa-1442	50	112	inventory	inventory	NOUN
ajfa-1442	50	113	figure	figure	NOUN
ajfa-1442	50	114	1	1	NUM
ajfa-1442	50	115	.	.	PUNCT
ajfa-1442	51	1	the	the	DET
ajfa-1442	51	2	distinction	distinction	NOUN
ajfa-1442	51	3	between	between	ADP
ajfa-1442	51	4	earning	earn	VERB
ajfa-1442	51	5	management	management	NOUN
ajfa-1442	51	6	and	and	CCONJ
ajfa-1442	51	7	fraud	fraud	NOUN
ajfa-1442	51	8	source	source	NOUN
ajfa-1442	51	9	:	:	PUNCT
ajfa-1442	51	10	adapted	adapt	VERB
ajfa-1442	51	11	from	from	ADP
ajfa-1442	51	12	dechow	dechow	PROPN
ajfa-1442	51	13	&	&	CCONJ
ajfa-1442	51	14	skinner	skinner	PROPN
ajfa-1442	51	15	(	(	PUNCT
ajfa-1442	51	16	2000	2000	NUM
ajfa-1442	51	17	)	)	PUNCT
ajfa-1442	51	18	implicit	implicit	ADJ
ajfa-1442	51	19	in	in	ADP
ajfa-1442	51	20	figure	figure	NOUN
ajfa-1442	51	21	1	1	NUM
ajfa-1442	51	22	is	be	AUX
ajfa-1442	51	23	that	that	SCONJ
ajfa-1442	51	24	managers	manager	NOUN
ajfa-1442	51	25	are	be	AUX
ajfa-1442	51	26	engage	engage	NOUN
ajfa-1442	51	27	in	in	ADP
ajfa-1442	51	28	em	em	PRON
ajfa-1442	51	29	practices	practice	NOUN
ajfa-1442	51	30	as	as	ADV
ajfa-1442	51	31	long	long	ADV
ajfa-1442	51	32	as	as	SCONJ
ajfa-1442	51	33	they	they	PRON
ajfa-1442	51	34	have	have	VERB
ajfa-1442	51	35	inducements	inducement	NOUN
ajfa-1442	51	36	to	to	PART
ajfa-1442	51	37	manage	manage	VERB
ajfa-1442	51	38	earnings	earning	NOUN
ajfa-1442	51	39	.	.	PUNCT
ajfa-1442	52	1	the	the	DET
ajfa-1442	52	2	previous	previous	ADJ
ajfa-1442	52	3	literature	literature	NOUN
ajfa-1442	52	4	(	(	PUNCT
ajfa-1442	52	5	dechow	dechow	PROPN
ajfa-1442	52	6	&	&	CCONJ
ajfa-1442	52	7	skinner	skinner	PROPN
ajfa-1442	52	8	,	,	PUNCT
ajfa-1442	52	9	2000	2000	NUM
ajfa-1442	52	10	;	;	PUNCT
ajfa-1442	52	11	healy	healy	PROPN
ajfa-1442	52	12	&	&	CCONJ
ajfa-1442	52	13	wahlen	wahlen	PROPN
ajfa-1442	52	14	,	,	PUNCT
ajfa-1442	52	15	1999	1999	NUM
ajfa-1442	52	16	;	;	PUNCT
ajfa-1442	52	17	jackson	jackson	PROPN
ajfa-1442	52	18	&	&	CCONJ
ajfa-1442	52	19	pitman	pitman	PROPN
ajfa-1442	52	20	,	,	PUNCT
ajfa-1442	52	21	2001	2001	NUM
ajfa-1442	52	22	)	)	PUNCT
ajfa-1442	52	23	showed	show	VERB
ajfa-1442	52	24	three	three	NUM
ajfa-1442	52	25	inducements	inducement	NOUN
ajfa-1442	52	26	for	for	SCONJ
ajfa-1442	52	27	managers	manager	NOUN
ajfa-1442	52	28	to	to	PART
ajfa-1442	52	29	manipulate	manipulate	VERB
ajfa-1442	52	30	earnings	earning	NOUN
ajfa-1442	52	31	which	which	PRON
ajfa-1442	52	32	are	be	AUX
ajfa-1442	52	33	contractual	contractual	ADJ
ajfa-1442	52	34	incentives	incentive	NOUN
ajfa-1442	52	35	,	,	PUNCT
ajfa-1442	52	36	market	market	NOUN
ajfa-1442	52	37	incentives	incentive	NOUN
ajfa-1442	52	38	and	and	CCONJ
ajfa-1442	52	39	regulatory	regulatory	ADJ
ajfa-1442	52	40	incentives	incentive	NOUN
ajfa-1442	52	41	.	.	PUNCT
ajfa-1442	53	1	asian	asian	ADJ
ajfa-1442	53	2	journal	journal	PROPN
ajfa-1442	53	3	of	of	ADP
ajfa-1442	53	4	finance	finance	PROPN
ajfa-1442	53	5	&	&	CCONJ
ajfa-1442	53	6	accounting	accounting	PROPN
ajfa-1442	53	7	issn	issn	PROPN
ajfa-1442	53	8	1946	1946	NUM
ajfa-1442	53	9	-	-	PUNCT
ajfa-1442	53	10	052x	052x	NOUN
ajfa-1442	53	11	2012	2012	NUM
ajfa-1442	53	12	,	,	PUNCT
ajfa-1442	53	13	vol	vol	NOUN
ajfa-1442	53	14	.	.	PROPN
ajfa-1442	53	15	4	4	NUM
ajfa-1442	53	16	,	,	PUNCT
ajfa-1442	53	17	no	no	INTJ
ajfa-1442	53	18	.	.	NOUN
ajfa-1442	53	19	1	1	NUM
ajfa-1442	53	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	53	21	249	249	NUM
ajfa-1442	53	22	managers	manager	NOUN
ajfa-1442	53	23	engage	engage	VERB
ajfa-1442	53	24	in	in	ADP
ajfa-1442	53	25	em	em	PRON
ajfa-1442	53	26	activities	activity	NOUN
ajfa-1442	53	27	in	in	ADP
ajfa-1442	53	28	order	order	NOUN
ajfa-1442	53	29	to	to	PART
ajfa-1442	53	30	get	get	VERB
ajfa-1442	53	31	many	many	ADJ
ajfa-1442	53	32	incentives	incentive	NOUN
ajfa-1442	53	33	such	such	ADJ
ajfa-1442	53	34	as	as	ADP
ajfa-1442	53	35	debt	debt	NOUN
ajfa-1442	53	36	covenants	covenant	NOUN
ajfa-1442	53	37	,	,	PUNCT
ajfa-1442	53	38	management	management	NOUN
ajfa-1442	53	39	compensation	compensation	NOUN
ajfa-1442	53	40	agreement	agreement	NOUN
ajfa-1442	53	41	,	,	PUNCT
ajfa-1442	53	42	job	job	NOUN
ajfa-1442	53	43	security	security	NOUN
ajfa-1442	53	44	and	and	CCONJ
ajfa-1442	53	45	union	union	NOUN
ajfa-1442	53	46	negotiations	negotiation	NOUN
ajfa-1442	53	47	.	.	PUNCT
ajfa-1442	54	1	these	these	DET
ajfa-1442	54	2	four	four	NUM
ajfa-1442	54	3	incentives	incentive	NOUN
ajfa-1442	54	4	are	be	AUX
ajfa-1442	54	5	examples	example	NOUN
ajfa-1442	54	6	of	of	ADP
ajfa-1442	54	7	contractual	contractual	ADJ
ajfa-1442	54	8	situations	situation	NOUN
ajfa-1442	54	9	.	.	PUNCT
ajfa-1442	55	1	peasnell	peasnell	PROPN
ajfa-1442	55	2	et	et	PROPN
ajfa-1442	55	3	al	al	PROPN
ajfa-1442	55	4	.	.	PROPN
ajfa-1442	56	1	(	(	PUNCT
ajfa-1442	56	2	2000a	2000a	NOUN
ajfa-1442	56	3	)	)	PUNCT
ajfa-1442	56	4	indicated	indicate	VERB
ajfa-1442	56	5	that	that	SCONJ
ajfa-1442	56	6	shareholders	shareholder	NOUN
ajfa-1442	56	7	exercise	exercise	VERB
ajfa-1442	56	8	earnings	earning	NOUN
ajfa-1442	56	9	for	for	ADP
ajfa-1442	56	10	bonus	bonus	NOUN
ajfa-1442	56	11	and	and	CCONJ
ajfa-1442	56	12	stock	stock	NOUN
ajfa-1442	56	13	options	option	NOUN
ajfa-1442	56	14	for	for	ADP
ajfa-1442	56	15	manager	manager	NOUN
ajfa-1442	56	16	,	,	PUNCT
ajfa-1442	56	17	this	this	PRON
ajfa-1442	56	18	resulted	result	VERB
ajfa-1442	56	19	in	in	ADP
ajfa-1442	56	20	earnings	earning	NOUN
ajfa-1442	56	21	manipulate	manipulate	NOUN
ajfa-1442	56	22	for	for	ADP
ajfa-1442	56	23	more	more	ADJ
ajfa-1442	56	24	benefits	benefit	NOUN
ajfa-1442	56	25	.	.	PUNCT
ajfa-1442	57	1	also	also	ADV
ajfa-1442	57	2	,	,	PUNCT
ajfa-1442	57	3	managers	manager	NOUN
ajfa-1442	57	4	engage	engage	VERB
ajfa-1442	57	5	in	in	ADP
ajfa-1442	57	6	em	em	PRON
ajfa-1442	57	7	as	as	SCONJ
ajfa-1442	57	8	they	they	PRON
ajfa-1442	57	9	recognize	recognize	VERB
ajfa-1442	57	10	an	an	DET
ajfa-1442	57	11	association	association	NOUN
ajfa-1442	57	12	among	among	ADP
ajfa-1442	57	13	reported	report	VERB
ajfa-1442	57	14	earnings	earning	NOUN
ajfa-1442	57	15	and	and	CCONJ
ajfa-1442	57	16	the	the	DET
ajfa-1442	57	17	market	market	NOUN
ajfa-1442	57	18	value	value	NOUN
ajfa-1442	57	19	of	of	ADP
ajfa-1442	57	20	the	the	DET
ajfa-1442	57	21	company	company	NOUN
ajfa-1442	57	22	.	.	PUNCT
ajfa-1442	58	1	burgstahler	burgstahler	NOUN
ajfa-1442	58	2	and	and	CCONJ
ajfa-1442	58	3	dichev	dichev	PROPN
ajfa-1442	58	4	(	(	PUNCT
ajfa-1442	58	5	1997	1997	NUM
ajfa-1442	58	6	)	)	PUNCT
ajfa-1442	58	7	confirmed	confirm	VERB
ajfa-1442	58	8	that	that	SCONJ
ajfa-1442	58	9	managers	manager	NOUN
ajfa-1442	58	10	’	'	PUNCT
ajfa-1442	58	11	manage	manage	VERB
ajfa-1442	58	12	earnings	earning	NOUN
ajfa-1442	58	13	in	in	ADP
ajfa-1442	58	14	order	order	NOUN
ajfa-1442	58	15	to	to	PART
ajfa-1442	58	16	reduce	reduce	VERB
ajfa-1442	58	17	the	the	DET
ajfa-1442	58	18	forced	force	VERB
ajfa-1442	58	19	transactions	transaction	NOUN
ajfa-1442	58	20	costs	cost	NOUN
ajfa-1442	58	21	with	with	ADP
ajfa-1442	58	22	stockholders	stockholder	NOUN
ajfa-1442	58	23	.	.	PUNCT
ajfa-1442	59	1	in	in	ADP
ajfa-1442	59	2	addition	addition	NOUN
ajfa-1442	59	3	,	,	PUNCT
ajfa-1442	59	4	managers	manager	NOUN
ajfa-1442	59	5	manage	manage	VERB
ajfa-1442	59	6	earnings	earning	NOUN
ajfa-1442	59	7	to	to	PART
ajfa-1442	59	8	influence	influence	VERB
ajfa-1442	59	9	the	the	DET
ajfa-1442	59	10	regulators	regulator	NOUN
ajfa-1442	59	11	or	or	CCONJ
ajfa-1442	59	12	government	government	NOUN
ajfa-1442	59	13	officials	official	NOUN
ajfa-1442	59	14	’	'	PUNCT
ajfa-1442	59	15	action	action	NOUN
ajfa-1442	59	16	.	.	PUNCT
ajfa-1442	60	1	jackson	jackson	PROPN
ajfa-1442	60	2	and	and	CCONJ
ajfa-1442	60	3	pitman	pitman	PROPN
ajfa-1442	60	4	(	(	PUNCT
ajfa-1442	60	5	2001	2001	NUM
ajfa-1442	60	6	)	)	PUNCT
ajfa-1442	60	7	stated	state	VERB
ajfa-1442	60	8	that	that	SCONJ
ajfa-1442	60	9	managers	manager	NOUN
ajfa-1442	60	10	might	might	AUX
ajfa-1442	60	11	influence	influence	VERB
ajfa-1442	60	12	the	the	DET
ajfa-1442	60	13	actions	action	NOUN
ajfa-1442	60	14	of	of	ADP
ajfa-1442	60	15	regulators	regulator	NOUN
ajfa-1442	60	16	or	or	CCONJ
ajfa-1442	60	17	government	government	NOUN
ajfa-1442	60	18	officials	official	NOUN
ajfa-1442	60	19	through	through	ADP
ajfa-1442	60	20	managing	manage	VERB
ajfa-1442	60	21	the	the	DET
ajfa-1442	60	22	operations	operation	NOUN
ajfa-1442	60	23	results	result	NOUN
ajfa-1442	60	24	,	,	PUNCT
ajfa-1442	60	25	in	in	ADP
ajfa-1442	60	26	that	that	DET
ajfa-1442	60	27	way	way	NOUN
ajfa-1442	60	28	minimizing	minimize	VERB
ajfa-1442	60	29	political	political	ADJ
ajfa-1442	60	30	scrutiny	scrutiny	NOUN
ajfa-1442	60	31	and	and	CCONJ
ajfa-1442	60	32	the	the	DET
ajfa-1442	60	33	regulation	regulation	NOUN
ajfa-1442	60	34	effects	effect	NOUN
ajfa-1442	60	35	firms	firm	NOUN
ajfa-1442	60	36	.	.	PUNCT
ajfa-1442	61	1	to	to	PART
ajfa-1442	61	2	recapitulate	recapitulate	VERB
ajfa-1442	61	3	,	,	PUNCT
ajfa-1442	61	4	it	it	PRON
ajfa-1442	61	5	could	could	AUX
ajfa-1442	61	6	be	be	AUX
ajfa-1442	61	7	said	say	VERB
ajfa-1442	61	8	that	that	SCONJ
ajfa-1442	61	9	em	em	PRON
ajfa-1442	61	10	occur	occur	VERB
ajfa-1442	61	11	when	when	SCONJ
ajfa-1442	61	12	there	there	PRON
ajfa-1442	61	13	are	be	VERB
ajfa-1442	61	14	incentives	incentive	NOUN
ajfa-1442	61	15	as	as	ADV
ajfa-1442	61	16	well	well	ADV
ajfa-1442	61	17	as	as	ADP
ajfa-1442	61	18	opportunities	opportunity	NOUN
ajfa-1442	61	19	for	for	ADP
ajfa-1442	61	20	it	it	PRON
ajfa-1442	61	21	.	.	PUNCT
ajfa-1442	62	1	the	the	DET
ajfa-1442	62	2	question	question	NOUN
ajfa-1442	62	3	is	be	AUX
ajfa-1442	62	4	that	that	SCONJ
ajfa-1442	62	5	:	:	PUNCT
ajfa-1442	62	6	how	how	SCONJ
ajfa-1442	62	7	companies	company	NOUN
ajfa-1442	62	8	are	be	AUX
ajfa-1442	62	9	able	able	ADJ
ajfa-1442	62	10	to	to	PART
ajfa-1442	62	11	get	get	VERB
ajfa-1442	62	12	away	away	ADV
ajfa-1442	62	13	with	with	ADP
ajfa-1442	62	14	it	it	PRON
ajfa-1442	62	15	?	?	PUNCT
ajfa-1442	63	1	this	this	DET
ajfa-1442	63	2	question	question	NOUN
ajfa-1442	63	3	leads	lead	VERB
ajfa-1442	63	4	to	to	ADP
ajfa-1442	63	5	the	the	DET
ajfa-1442	63	6	significant	significant	ADJ
ajfa-1442	63	7	role	role	NOUN
ajfa-1442	63	8	played	play	VERB
ajfa-1442	63	9	by	by	ADP
ajfa-1442	63	10	corporate	corporate	ADJ
ajfa-1442	63	11	governance	governance	NOUN
ajfa-1442	63	12	in	in	ADP
ajfa-1442	63	13	safeguarding	safeguard	VERB
ajfa-1442	63	14	and	and	CCONJ
ajfa-1442	63	15	improve	improve	VERB
ajfa-1442	63	16	frq	frq	PROPN
ajfa-1442	63	17	.	.	PROPN
ajfa-1442	63	18	3.3	3.3	NUM
ajfa-1442	63	19	corporate	corporate	ADJ
ajfa-1442	63	20	governance	governance	NOUN
ajfa-1442	63	21	corporate	corporate	ADJ
ajfa-1442	63	22	governance	governance	NOUN
ajfa-1442	63	23	indicates	indicate	VERB
ajfa-1442	63	24	the	the	DET
ajfa-1442	63	25	acting	act	VERB
ajfa-1442	63	26	governing	govern	VERB
ajfa-1442	63	27	firms	firm	NOUN
ajfa-1442	63	28	in	in	ADP
ajfa-1442	63	29	order	order	NOUN
ajfa-1442	63	30	to	to	PART
ajfa-1442	63	31	protect	protect	VERB
ajfa-1442	63	32	the	the	DET
ajfa-1442	63	33	shareholders	shareholder	NOUN
ajfa-1442	63	34	’	'	PUNCT
ajfa-1442	63	35	interests	interest	NOUN
ajfa-1442	63	36	.	.	PUNCT
ajfa-1442	64	1	the	the	DET
ajfa-1442	64	2	ownership	ownership	NOUN
ajfa-1442	64	3	and	and	CCONJ
ajfa-1442	64	4	control	control	NOUN
ajfa-1442	64	5	separation	separation	NOUN
ajfa-1442	64	6	has	have	AUX
ajfa-1442	64	7	initiated	initiate	VERB
ajfa-1442	64	8	the	the	DET
ajfa-1442	64	9	assortment	assortment	NOUN
ajfa-1442	64	10	of	of	ADP
ajfa-1442	64	11	suitable	suitable	ADJ
ajfa-1442	64	12	corporate	corporate	ADJ
ajfa-1442	64	13	governance	governance	NOUN
ajfa-1442	64	14	mechanisms	mechanism	NOUN
ajfa-1442	64	15	to	to	PART
ajfa-1442	64	16	make	make	VERB
ajfa-1442	64	17	sure	sure	ADJ
ajfa-1442	64	18	a	a	DET
ajfa-1442	64	19	competent	competent	ADJ
ajfa-1442	64	20	interest	interest	NOUN
ajfa-1442	64	21	arrangement	arrangement	NOUN
ajfa-1442	64	22	for	for	ADP
ajfa-1442	64	23	both	both	DET
ajfa-1442	64	24	principals	principal	NOUN
ajfa-1442	64	25	and	and	CCONJ
ajfa-1442	64	26	agents	agent	NOUN
ajfa-1442	64	27	.	.	PUNCT
ajfa-1442	65	1	shleifer	shleifer	PROPN
ajfa-1442	65	2	and	and	CCONJ
ajfa-1442	65	3	vishny	vishny	PROPN
ajfa-1442	65	4	(	(	PUNCT
ajfa-1442	65	5	1997	1997	NUM
ajfa-1442	65	6	)	)	PUNCT
ajfa-1442	65	7	observed	observe	VERB
ajfa-1442	65	8	corporate	corporate	ADJ
ajfa-1442	65	9	governance	governance	NOUN
ajfa-1442	65	10	from	from	ADP
ajfa-1442	65	11	a	a	DET
ajfa-1442	65	12	simple	simple	ADJ
ajfa-1442	65	13	agency	agency	NOUN
ajfa-1442	65	14	viewpoint	viewpoint	NOUN
ajfa-1442	65	15	that	that	SCONJ
ajfa-1442	65	16	dealing	deal	VERB
ajfa-1442	65	17	with	with	ADP
ajfa-1442	65	18	the	the	DET
ajfa-1442	65	19	investors	investor	NOUN
ajfa-1442	65	20	to	to	PART
ajfa-1442	65	21	make	make	VERB
ajfa-1442	65	22	sure	sure	ADJ
ajfa-1442	65	23	that	that	SCONJ
ajfa-1442	65	24	they	they	PRON
ajfa-1442	65	25	will	will	AUX
ajfa-1442	65	26	acquire	acquire	VERB
ajfa-1442	65	27	their	their	PRON
ajfa-1442	65	28	investment	investment	NOUN
ajfa-1442	65	29	back	back	ADV
ajfa-1442	65	30	from	from	ADP
ajfa-1442	65	31	the	the	DET
ajfa-1442	65	32	management	management	NOUN
ajfa-1442	65	33	.	.	PUNCT
ajfa-1442	66	1	the	the	DET
ajfa-1442	66	2	agency	agency	NOUN
ajfa-1442	66	3	theory	theory	NOUN
ajfa-1442	66	4	apprehensions	apprehension	VERB
ajfa-1442	66	5	the	the	DET
ajfa-1442	66	6	problem	problem	NOUN
ajfa-1442	66	7	of	of	ADP
ajfa-1442	66	8	principal	principal	NOUN
ajfa-1442	66	9	-	-	PUNCT
ajfa-1442	66	10	agent	agent	NOUN
ajfa-1442	66	11	in	in	ADP
ajfa-1442	66	12	ownership	ownership	NOUN
ajfa-1442	66	13	and	and	CCONJ
ajfa-1442	66	14	control	control	NOUN
ajfa-1442	66	15	separation	separation	NOUN
ajfa-1442	66	16	of	of	ADP
ajfa-1442	66	17	the	the	DET
ajfa-1442	66	18	firm	firm	NOUN
ajfa-1442	66	19	and	and	CCONJ
ajfa-1442	66	20	attends	attend	VERB
ajfa-1442	66	21	to	to	ADP
ajfa-1442	66	22	the	the	DET
ajfa-1442	66	23	probable	probable	NOUN
ajfa-1442	66	24	for	for	ADP
ajfa-1442	66	25	agency	agency	NOUN
ajfa-1442	66	26	problems	problem	NOUN
ajfa-1442	66	27	(	(	PUNCT
ajfa-1442	66	28	fama	fama	PROPN
ajfa-1442	66	29	&	&	CCONJ
ajfa-1442	66	30	jensen	jensen	PROPN
ajfa-1442	66	31	,	,	PUNCT
ajfa-1442	66	32	1983	1983	NUM
ajfa-1442	66	33	;	;	PUNCT
ajfa-1442	66	34	jensen	jensen	PROPN
ajfa-1442	66	35	&	&	CCONJ
ajfa-1442	66	36	meckling	meckling	PROPN
ajfa-1442	66	37	,	,	PUNCT
ajfa-1442	66	38	1976	1976	NUM
ajfa-1442	66	39	)	)	PUNCT
ajfa-1442	66	40	.	.	PUNCT
ajfa-1442	67	1	the	the	DET
ajfa-1442	67	2	signed	sign	VERB
ajfa-1442	67	3	contracts	contract	NOUN
ajfa-1442	67	4	among	among	ADP
ajfa-1442	67	5	shareholders	shareholder	NOUN
ajfa-1442	67	6	and	and	CCONJ
ajfa-1442	67	7	managers	manager	NOUN
ajfa-1442	67	8	in	in	ADP
ajfa-1442	67	9	fact	fact	NOUN
ajfa-1442	67	10	offer	offer	VERB
ajfa-1442	67	11	managers	manager	NOUN
ajfa-1442	67	12	essential	essential	ADJ
ajfa-1442	67	13	remaining	remain	VERB
ajfa-1442	67	14	rights	right	NOUN
ajfa-1442	67	15	control	control	NOUN
ajfa-1442	67	16	that	that	PRON
ajfa-1442	67	17	generates	generate	VERB
ajfa-1442	67	18	chances	chance	NOUN
ajfa-1442	67	19	to	to	PART
ajfa-1442	67	20	confiscate	confiscate	VERB
ajfa-1442	67	21	the	the	DET
ajfa-1442	67	22	funds	fund	NOUN
ajfa-1442	67	23	of	of	ADP
ajfa-1442	67	24	shareholders	shareholder	NOUN
ajfa-1442	67	25	(	(	PUNCT
ajfa-1442	67	26	shleifer	shleifer	PROPN
ajfa-1442	67	27	&	&	CCONJ
ajfa-1442	67	28	vishny	vishny	PROPN
ajfa-1442	67	29	,	,	PUNCT
ajfa-1442	67	30	1997	1997	NUM
ajfa-1442	67	31	)	)	PUNCT
ajfa-1442	67	32	.	.	PUNCT
ajfa-1442	68	1	corporate	corporate	ADJ
ajfa-1442	68	2	governance	governance	NOUN
ajfa-1442	68	3	can	can	AUX
ajfa-1442	68	4	be	be	AUX
ajfa-1442	68	5	defined	define	VERB
ajfa-1442	68	6	as	as	ADP
ajfa-1442	68	7	:	:	PUNCT
ajfa-1442	68	8	“	"	PUNCT
ajfa-1442	68	9	…	…	PUNCT
ajfa-1442	68	10	the	the	DET
ajfa-1442	68	11	system	system	NOUN
ajfa-1442	68	12	by	by	ADP
ajfa-1442	68	13	which	which	PRON
ajfa-1442	68	14	companies	company	NOUN
ajfa-1442	68	15	are	be	AUX
ajfa-1442	68	16	directed	direct	VERB
ajfa-1442	68	17	and	and	CCONJ
ajfa-1442	68	18	controlled	control	VERB
ajfa-1442	68	19	.	.	PUNCT
ajfa-1442	69	1	boards	board	NOUN
ajfa-1442	69	2	of	of	ADP
ajfa-1442	69	3	directors	director	NOUN
ajfa-1442	69	4	are	be	AUX
ajfa-1442	69	5	responsible	responsible	ADJ
ajfa-1442	69	6	for	for	ADP
ajfa-1442	69	7	the	the	DET
ajfa-1442	69	8	governance	governance	NOUN
ajfa-1442	69	9	of	of	ADP
ajfa-1442	69	10	their	their	PRON
ajfa-1442	69	11	companies	company	NOUN
ajfa-1442	69	12	.	.	PUNCT
ajfa-1442	70	1	the	the	DET
ajfa-1442	70	2	shareholders	shareholder	NOUN
ajfa-1442	70	3	’	'	PUNCT
ajfa-1442	70	4	role	role	NOUN
ajfa-1442	70	5	in	in	ADP
ajfa-1442	70	6	governance	governance	NOUN
ajfa-1442	70	7	is	be	AUX
ajfa-1442	70	8	to	to	PART
ajfa-1442	70	9	appoint	appoint	VERB
ajfa-1442	70	10	the	the	DET
ajfa-1442	70	11	directors	director	NOUN
ajfa-1442	70	12	and	and	CCONJ
ajfa-1442	70	13	the	the	DET
ajfa-1442	70	14	auditors	auditor	NOUN
ajfa-1442	70	15	and	and	CCONJ
ajfa-1442	70	16	to	to	PART
ajfa-1442	70	17	satisfy	satisfy	VERB
ajfa-1442	70	18	themselves	themselves	PRON
ajfa-1442	70	19	that	that	SCONJ
ajfa-1442	70	20	an	an	DET
ajfa-1442	70	21	appropriate	appropriate	ADJ
ajfa-1442	70	22	governance	governance	NOUN
ajfa-1442	70	23	structures	structure	NOUN
ajfa-1442	70	24	is	be	AUX
ajfa-1442	70	25	in	in	ADP
ajfa-1442	70	26	place	place	NOUN
ajfa-1442	70	27	.	.	PUNCT
ajfa-1442	71	1	the	the	DET
ajfa-1442	71	2	responsibilities	responsibility	NOUN
ajfa-1442	71	3	of	of	ADP
ajfa-1442	71	4	the	the	DET
ajfa-1442	71	5	board	board	NOUN
ajfa-1442	71	6	include	include	VERB
ajfa-1442	71	7	setting	set	VERB
ajfa-1442	71	8	the	the	DET
ajfa-1442	71	9	strategic	strategic	ADJ
ajfa-1442	71	10	aims	aim	NOUN
ajfa-1442	71	11	,	,	PUNCT
ajfa-1442	71	12	providing	provide	VERB
ajfa-1442	71	13	the	the	DET
ajfa-1442	71	14	leadership	leadership	NOUN
ajfa-1442	71	15	to	to	PART
ajfa-1442	71	16	put	put	VERB
ajfa-1442	71	17	them	they	PRON
ajfa-1442	71	18	into	into	ADP
ajfa-1442	71	19	effect	effect	NOUN
ajfa-1442	71	20	,	,	PUNCT
ajfa-1442	71	21	supervising	supervise	VERB
ajfa-1442	71	22	the	the	DET
ajfa-1442	71	23	management	management	NOUN
ajfa-1442	71	24	of	of	ADP
ajfa-1442	71	25	the	the	DET
ajfa-1442	71	26	business	business	NOUN
ajfa-1442	71	27	and	and	CCONJ
ajfa-1442	71	28	reporting	report	VERB
ajfa-1442	71	29	to	to	ADP
ajfa-1442	71	30	shareholders	shareholder	NOUN
ajfa-1442	71	31	on	on	ADP
ajfa-1442	71	32	their	their	PRON
ajfa-1442	71	33	stewardship	stewardship	NOUN
ajfa-1442	71	34	.	.	PUNCT
ajfa-1442	72	1	the	the	DET
ajfa-1442	72	2	board	board	NOUN
ajfa-1442	72	3	’s	’s	PART
ajfa-1442	72	4	actions	action	NOUN
ajfa-1442	72	5	are	be	AUX
ajfa-1442	72	6	subject	subject	ADJ
ajfa-1442	72	7	to	to	ADP
ajfa-1442	72	8	laws	law	NOUN
ajfa-1442	72	9	,	,	PUNCT
ajfa-1442	72	10	regulations	regulation	NOUN
ajfa-1442	72	11	and	and	CCONJ
ajfa-1442	72	12	the	the	DET
ajfa-1442	72	13	shareholders	shareholder	NOUN
ajfa-1442	72	14	in	in	ADP
ajfa-1442	72	15	general	general	ADJ
ajfa-1442	72	16	meeting	meeting	NOUN
ajfa-1442	72	17	”	"	PUNCT
ajfa-1442	72	18	(	(	PUNCT
ajfa-1442	72	19	cadbury	cadbury	NOUN
ajfa-1442	72	20	report	report	NOUN
ajfa-1442	72	21	,	,	PUNCT
ajfa-1442	72	22	1992	1992	NUM
ajfa-1442	72	23	,	,	PUNCT
ajfa-1442	72	24	p.15	p.15	NOUN
ajfa-1442	72	25	)	)	PUNCT
ajfa-1442	72	26	.	.	PUNCT
ajfa-1442	73	1	the	the	DET
ajfa-1442	73	2	above	above	ADJ
ajfa-1442	73	3	definition	definition	NOUN
ajfa-1442	73	4	highlights	highlight	VERB
ajfa-1442	73	5	the	the	DET
ajfa-1442	73	6	significant	significant	ADJ
ajfa-1442	73	7	role	role	NOUN
ajfa-1442	73	8	of	of	ADP
ajfa-1442	73	9	the	the	DET
ajfa-1442	73	10	boards	board	NOUN
ajfa-1442	73	11	as	as	ADP
ajfa-1442	73	12	an	an	DET
ajfa-1442	73	13	agent	agent	NOUN
ajfa-1442	73	14	to	to	ADP
ajfa-1442	73	15	firms	firm	NOUN
ajfa-1442	73	16	’	'	PUNCT
ajfa-1442	73	17	direct	direct	ADJ
ajfa-1442	73	18	and	and	CCONJ
ajfa-1442	73	19	control	control	NOUN
ajfa-1442	73	20	in	in	ADP
ajfa-1442	73	21	addition	addition	NOUN
ajfa-1442	73	22	to	to	PART
ajfa-1442	73	23	communicate	communicate	VERB
ajfa-1442	73	24	the	the	DET
ajfa-1442	73	25	accurate	accurate	ADJ
ajfa-1442	73	26	the	the	DET
ajfa-1442	73	27	fundamental	fundamental	ADJ
ajfa-1442	73	28	financial	financial	ADJ
ajfa-1442	73	29	information	information	NOUN
ajfa-1442	73	30	to	to	ADP
ajfa-1442	73	31	shareholders	shareholder	NOUN
ajfa-1442	73	32	(	(	PUNCT
ajfa-1442	73	33	ow	ow	PROPN
ajfa-1442	73	34	-	-	PUNCT
ajfa-1442	73	35	yong	yong	PROPN
ajfa-1442	73	36	&	&	CCONJ
ajfa-1442	73	37	guan	guan	PROPN
ajfa-1442	73	38	,	,	PUNCT
ajfa-1442	73	39	2000	2000	NUM
ajfa-1442	73	40	)	)	PUNCT
ajfa-1442	73	41	.	.	PUNCT
ajfa-1442	74	1	the	the	DET
ajfa-1442	74	2	board	board	NOUN
ajfa-1442	74	3	of	of	ADP
ajfa-1442	74	4	directors	director	NOUN
ajfa-1442	74	5	is	be	AUX
ajfa-1442	74	6	supposed	suppose	VERB
ajfa-1442	74	7	to	to	PART
ajfa-1442	74	8	do	do	VERB
ajfa-1442	74	9	the	the	DET
ajfa-1442	74	10	role	role	NOUN
ajfa-1442	74	11	of	of	ADP
ajfa-1442	74	12	monitoring	monitor	VERB
ajfa-1442	74	13	in	in	ADP
ajfa-1442	74	14	aid	aid	NOUN
ajfa-1442	74	15	of	of	ADP
ajfa-1442	74	16	shareholders	shareholder	NOUN
ajfa-1442	74	17	(	(	PUNCT
ajfa-1442	74	18	john	john	PROPN
ajfa-1442	74	19	&	&	CCONJ
ajfa-1442	74	20	senbet	senbet	PROPN
ajfa-1442	74	21	,	,	PUNCT
ajfa-1442	74	22	1998	1998	NUM
ajfa-1442	74	23	)	)	PUNCT
ajfa-1442	74	24	and	and	CCONJ
ajfa-1442	74	25	has	have	VERB
ajfa-1442	74	26	the	the	DET
ajfa-1442	74	27	major	major	ADJ
ajfa-1442	74	28	responsibility	responsibility	NOUN
ajfa-1442	74	29	of	of	ADP
ajfa-1442	74	30	firm	firm	NOUN
ajfa-1442	74	31	’	'	PUNCT
ajfa-1442	74	32	leading	lead	VERB
ajfa-1442	74	33	and	and	CCONJ
ajfa-1442	74	34	directing	direct	VERB
ajfa-1442	74	35	in	in	ADP
ajfa-1442	74	36	order	order	NOUN
ajfa-1442	74	37	to	to	PART
ajfa-1442	74	38	attain	attain	VERB
ajfa-1442	74	39	corporate	corporate	ADJ
ajfa-1442	74	40	objectives	objective	NOUN
ajfa-1442	74	41	through	through	ADP
ajfa-1442	74	42	intimately	intimately	ADV
ajfa-1442	74	43	monitoring	monitor	VERB
ajfa-1442	74	44	the	the	DET
ajfa-1442	74	45	actions	action	NOUN
ajfa-1442	74	46	of	of	ADP
ajfa-1442	74	47	management	management	NOUN
ajfa-1442	74	48	and	and	CCONJ
ajfa-1442	74	49	protecting	protect	VERB
ajfa-1442	74	50	the	the	DET
ajfa-1442	74	51	shareholders	shareholder	NOUN
ajfa-1442	74	52	’	’	PART
ajfa-1442	74	53	interest	interest	NOUN
ajfa-1442	74	54	(	(	PUNCT
ajfa-1442	74	55	abdullah	abdullah	PROPN
ajfa-1442	74	56	,	,	PUNCT
ajfa-1442	74	57	2004	2004	NUM
ajfa-1442	74	58	)	)	PUNCT
ajfa-1442	74	59	.	.	PUNCT
ajfa-1442	75	1	additionally	additionally	ADV
ajfa-1442	75	2	,	,	PUNCT
ajfa-1442	75	3	the	the	DET
ajfa-1442	75	4	board	board	NOUN
ajfa-1442	75	5	is	be	AUX
ajfa-1442	75	6	considered	consider	VERB
ajfa-1442	75	7	as	as	ADP
ajfa-1442	75	8	the	the	DET
ajfa-1442	75	9	most	most	ADV
ajfa-1442	75	10	influential	influential	ADJ
ajfa-1442	75	11	and	and	CCONJ
ajfa-1442	75	12	cost	cost	VERB
ajfa-1442	75	13	effectual	effectual	ADJ
ajfa-1442	75	14	asian	asian	ADJ
ajfa-1442	75	15	journal	journal	NOUN
ajfa-1442	75	16	of	of	ADP
ajfa-1442	75	17	finance	finance	PROPN
ajfa-1442	75	18	&	&	CCONJ
ajfa-1442	75	19	accounting	accounting	PROPN
ajfa-1442	75	20	issn	issn	PROPN
ajfa-1442	75	21	1946	1946	NUM
ajfa-1442	75	22	-	-	PUNCT
ajfa-1442	75	23	052x	052x	NOUN
ajfa-1442	75	24	2012	2012	NUM
ajfa-1442	75	25	,	,	PUNCT
ajfa-1442	75	26	vol	vol	NOUN
ajfa-1442	75	27	.	.	PROPN
ajfa-1442	75	28	4	4	NUM
ajfa-1442	75	29	,	,	PUNCT
ajfa-1442	75	30	no	no	INTJ
ajfa-1442	75	31	.	.	NOUN
ajfa-1442	75	32	1	1	NUM
ajfa-1442	75	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	75	34	250	250	NUM
ajfa-1442	75	35	mechanism	mechanism	NOUN
ajfa-1442	75	36	of	of	ADP
ajfa-1442	75	37	corporate	corporate	ADJ
ajfa-1442	75	38	governance	governance	NOUN
ajfa-1442	75	39	for	for	ADP
ajfa-1442	75	40	managers	manager	NOUN
ajfa-1442	75	41	monitoring	monitor	VERB
ajfa-1442	75	42	when	when	SCONJ
ajfa-1442	75	43	pursuing	pursue	VERB
ajfa-1442	75	44	actions	action	NOUN
ajfa-1442	75	45	that	that	PRON
ajfa-1442	75	46	raise	raise	VERB
ajfa-1442	75	47	the	the	DET
ajfa-1442	75	48	value	value	NOUN
ajfa-1442	75	49	of	of	ADP
ajfa-1442	75	50	firm	firm	NOUN
ajfa-1442	75	51	(	(	PUNCT
ajfa-1442	75	52	abdullah	abdullah	PROPN
ajfa-1442	75	53	&	&	CCONJ
ajfa-1442	75	54	mohd	mohd	PROPN
ajfa-1442	75	55	-	-	PUNCT
ajfa-1442	75	56	nasir	nasir	PROPN
ajfa-1442	75	57	,	,	PUNCT
ajfa-1442	75	58	2004	2004	NUM
ajfa-1442	75	59	)	)	PUNCT
ajfa-1442	75	60	.	.	PUNCT
ajfa-1442	76	1	the	the	DET
ajfa-1442	76	2	effective	effective	ADJ
ajfa-1442	76	3	board	board	NOUN
ajfa-1442	76	4	presence	presence	NOUN
ajfa-1442	76	5	is	be	AUX
ajfa-1442	76	6	to	to	PART
ajfa-1442	76	7	make	make	VERB
ajfa-1442	76	8	sure	sure	ADJ
ajfa-1442	76	9	that	that	SCONJ
ajfa-1442	76	10	the	the	DET
ajfa-1442	76	11	effective	effective	ADJ
ajfa-1442	76	12	alignment	alignment	NOUN
ajfa-1442	76	13	of	of	ADP
ajfa-1442	76	14	managers	manager	NOUN
ajfa-1442	76	15	’	'	PUNCT
ajfa-1442	76	16	and	and	CCONJ
ajfa-1442	76	17	owners	owner	NOUN
ajfa-1442	76	18	’	’	PART
ajfa-1442	76	19	interests	interest	NOUN
ajfa-1442	76	20	and	and	CCONJ
ajfa-1442	76	21	to	to	PART
ajfa-1442	76	22	stimulate	stimulate	VERB
ajfa-1442	76	23	the	the	DET
ajfa-1442	76	24	wealth	wealth	NOUN
ajfa-1442	76	25	and	and	CCONJ
ajfa-1442	76	26	earnings	earning	NOUN
ajfa-1442	76	27	of	of	ADP
ajfa-1442	76	28	shareholders	shareholder	NOUN
ajfa-1442	76	29	(	(	PUNCT
ajfa-1442	76	30	vethanayagam	vethanayagam	NOUN
ajfa-1442	76	31	et	et	PROPN
ajfa-1442	76	32	al	al	PROPN
ajfa-1442	76	33	.	.	PROPN
ajfa-1442	76	34	,	,	PUNCT
ajfa-1442	76	35	2006	2006	NUM
ajfa-1442	76	36	)	)	PUNCT
ajfa-1442	76	37	.	.	PUNCT
ajfa-1442	77	1	due	due	ADP
ajfa-1442	77	2	to	to	ADP
ajfa-1442	77	3	the	the	DET
ajfa-1442	77	4	importance	importance	NOUN
ajfa-1442	77	5	of	of	ADP
ajfa-1442	77	6	board	board	NOUN
ajfa-1442	77	7	of	of	ADP
ajfa-1442	77	8	directors	director	NOUN
ajfa-1442	77	9	as	as	ADP
ajfa-1442	77	10	one	one	NUM
ajfa-1442	77	11	of	of	ADP
ajfa-1442	77	12	the	the	DET
ajfa-1442	77	13	corporate	corporate	ADJ
ajfa-1442	77	14	governance	governance	NOUN
ajfa-1442	77	15	mechanisms	mechanism	NOUN
ajfa-1442	77	16	,	,	PUNCT
ajfa-1442	77	17	this	this	DET
ajfa-1442	77	18	paper	paper	NOUN
ajfa-1442	77	19	intends	intend	VERB
ajfa-1442	77	20	to	to	PART
ajfa-1442	77	21	propose	propose	VERB
ajfa-1442	77	22	several	several	ADJ
ajfa-1442	77	23	characteristics	characteristic	NOUN
ajfa-1442	77	24	of	of	ADP
ajfa-1442	77	25	board	board	NOUN
ajfa-1442	77	26	of	of	ADP
ajfa-1442	77	27	directors	director	NOUN
ajfa-1442	77	28	.	.	PUNCT
ajfa-1442	78	1	being	be	AUX
ajfa-1442	78	2	equipped	equip	VERB
ajfa-1442	78	3	with	with	ADP
ajfa-1442	78	4	this	this	DET
ajfa-1442	78	5	understanding	understanding	NOUN
ajfa-1442	78	6	enables	enable	VERB
ajfa-1442	78	7	jordanian	jordanian	ADJ
ajfa-1442	78	8	regulatory	regulatory	ADJ
ajfa-1442	78	9	agencies	agency	NOUN
ajfa-1442	78	10	to	to	PART
ajfa-1442	78	11	reduce	reduce	VERB
ajfa-1442	78	12	em	em	PRON
ajfa-1442	78	13	and	and	CCONJ
ajfa-1442	78	14	in	in	ADP
ajfa-1442	78	15	turn	turn	NOUN
ajfa-1442	78	16	increase	increase	NOUN
ajfa-1442	78	17	frq	frq	PROPN
ajfa-1442	78	18	.	.	PROPN
ajfa-1442	79	1	4	4	NUM
ajfa-1442	79	2	.	.	X
ajfa-1442	79	3	the	the	DET
ajfa-1442	79	4	conceptual	conceptual	ADJ
ajfa-1442	79	5	framework	framework	NOUN
ajfa-1442	79	6	and	and	CCONJ
ajfa-1442	79	7	hypothesis	hypothesis	NOUN
ajfa-1442	79	8	development	development	NOUN
ajfa-1442	79	9	the	the	DET
ajfa-1442	79	10	characteristics	characteristic	NOUN
ajfa-1442	79	11	of	of	ADP
ajfa-1442	79	12	board	board	NOUN
ajfa-1442	79	13	of	of	ADP
ajfa-1442	79	14	directors	director	NOUN
ajfa-1442	79	15	and	and	CCONJ
ajfa-1442	79	16	their	their	PRON
ajfa-1442	79	17	linkage	linkage	NOUN
ajfa-1442	79	18	with	with	ADP
ajfa-1442	79	19	em	em	PRON
ajfa-1442	79	20	are	be	AUX
ajfa-1442	79	21	integrated	integrate	VERB
ajfa-1442	79	22	in	in	ADP
ajfa-1442	79	23	one	one	NUM
ajfa-1442	79	24	conceptual	conceptual	ADJ
ajfa-1442	79	25	framework	framework	NOUN
ajfa-1442	79	26	.	.	PUNCT
ajfa-1442	80	1	figure	figure	NOUN
ajfa-1442	80	2	2	2	NUM
ajfa-1442	80	3	illustrates	illustrate	VERB
ajfa-1442	80	4	the	the	DET
ajfa-1442	80	5	propose	propose	ADJ
ajfa-1442	80	6	framework	framework	NOUN
ajfa-1442	80	7	.	.	PUNCT
ajfa-1442	81	1	in	in	ADP
ajfa-1442	81	2	this	this	DET
ajfa-1442	81	3	conceptual	conceptual	ADJ
ajfa-1442	81	4	framework	framework	NOUN
ajfa-1442	81	5	,	,	PUNCT
ajfa-1442	81	6	board	board	NOUN
ajfa-1442	81	7	characteristics	characteristic	NOUN
ajfa-1442	81	8	and	and	CCONJ
ajfa-1442	81	9	em	em	PRON
ajfa-1442	81	10	are	be	AUX
ajfa-1442	81	11	independent	independent	ADJ
ajfa-1442	81	12	and	and	CCONJ
ajfa-1442	81	13	dependent	dependent	ADJ
ajfa-1442	81	14	variables	variable	NOUN
ajfa-1442	81	15	respectively	respectively	ADV
ajfa-1442	81	16	.	.	PUNCT
ajfa-1442	82	1	the	the	DET
ajfa-1442	82	2	present	present	ADJ
ajfa-1442	82	3	study	study	NOUN
ajfa-1442	82	4	thus	thus	ADV
ajfa-1442	82	5	attempts	attempt	VERB
ajfa-1442	82	6	to	to	PART
ajfa-1442	82	7	bridge	bridge	VERB
ajfa-1442	82	8	the	the	DET
ajfa-1442	82	9	gap	gap	NOUN
ajfa-1442	82	10	by	by	ADP
ajfa-1442	82	11	providing	provide	VERB
ajfa-1442	82	12	a	a	DET
ajfa-1442	82	13	basis	basis	NOUN
ajfa-1442	82	14	for	for	ADP
ajfa-1442	82	15	discerning	discern	VERB
ajfa-1442	82	16	the	the	DET
ajfa-1442	82	17	impact	impact	NOUN
ajfa-1442	82	18	of	of	ADP
ajfa-1442	82	19	board	board	NOUN
ajfa-1442	82	20	characteristics	characteristic	NOUN
ajfa-1442	82	21	on	on	ADP
ajfa-1442	82	22	em	em	PRON
ajfa-1442	82	23	.	.	PUNCT
ajfa-1442	83	1	although	although	SCONJ
ajfa-1442	83	2	the	the	DET
ajfa-1442	83	3	causal	causal	ADJ
ajfa-1442	83	4	relationships	relationship	NOUN
ajfa-1442	83	5	among	among	ADP
ajfa-1442	83	6	the	the	DET
ajfa-1442	83	7	constructs	construct	NOUN
ajfa-1442	83	8	illustrated	illustrate	VERB
ajfa-1442	83	9	in	in	ADP
ajfa-1442	83	10	figure	figure	NOUN
ajfa-1442	83	11	(	(	PUNCT
ajfa-1442	83	12	2	2	NUM
ajfa-1442	83	13	)	)	PUNCT
ajfa-1442	83	14	seem	seem	VERB
ajfa-1442	83	15	to	to	PART
ajfa-1442	83	16	be	be	AUX
ajfa-1442	83	17	straightforward	straightforward	ADJ
ajfa-1442	83	18	,	,	PUNCT
ajfa-1442	83	19	to	to	ADP
ajfa-1442	83	20	our	our	PRON
ajfa-1442	83	21	knowledge	knowledge	NOUN
ajfa-1442	83	22	,	,	PUNCT
ajfa-1442	83	23	the	the	DET
ajfa-1442	83	24	present	present	ADJ
ajfa-1442	83	25	study	study	NOUN
ajfa-1442	83	26	is	be	AUX
ajfa-1442	83	27	the	the	DET
ajfa-1442	83	28	only	only	ADJ
ajfa-1442	83	29	one	one	NUM
ajfa-1442	83	30	that	that	PRON
ajfa-1442	83	31	holistically	holistically	ADV
ajfa-1442	83	32	investigates	investigate	VERB
ajfa-1442	83	33	the	the	DET
ajfa-1442	83	34	relationship	relationship	NOUN
ajfa-1442	83	35	between	between	ADP
ajfa-1442	83	36	board	board	NOUN
ajfa-1442	83	37	characteristics	characteristic	NOUN
ajfa-1442	83	38	and	and	CCONJ
ajfa-1442	83	39	em	em	PRON
ajfa-1442	83	40	.	.	PUNCT
ajfa-1442	84	1	sections	section	NOUN
ajfa-1442	84	2	4.1	4.1	NUM
ajfa-1442	84	3	till	till	SCONJ
ajfa-1442	84	4	4.5	4.5	NUM
ajfa-1442	84	5	will	will	AUX
ajfa-1442	84	6	discuss	discuss	VERB
ajfa-1442	84	7	the	the	DET
ajfa-1442	84	8	hypotheses	hypothesis	NOUN
ajfa-1442	84	9	that	that	PRON
ajfa-1442	84	10	are	be	AUX
ajfa-1442	84	11	developed	develop	VERB
ajfa-1442	84	12	from	from	ADP
ajfa-1442	84	13	the	the	DET
ajfa-1442	84	14	conceptual	conceptual	ADJ
ajfa-1442	84	15	framework	framework	NOUN
ajfa-1442	84	16	.	.	PUNCT
ajfa-1442	85	1	figure	figure	NOUN
ajfa-1442	85	2	2	2	NUM
ajfa-1442	85	3	.	.	PUNCT
ajfa-1442	85	4	board	board	NOUN
ajfa-1442	85	5	characteristics	characteristic	NOUN
ajfa-1442	85	6	and	and	CCONJ
ajfa-1442	85	7	earning	earn	VERB
ajfa-1442	85	8	management	management	NOUN
ajfa-1442	85	9	4.1board	4.1board	NOUN
ajfa-1442	85	10	independence	independence	NOUN
ajfa-1442	85	11	majority	majority	NOUN
ajfa-1442	85	12	of	of	ADP
ajfa-1442	85	13	the	the	DET
ajfa-1442	85	14	prior	prior	ADJ
ajfa-1442	85	15	studies	study	NOUN
ajfa-1442	85	16	on	on	ADP
ajfa-1442	85	17	the	the	DET
ajfa-1442	85	18	association	association	NOUN
ajfa-1442	85	19	between	between	ADP
ajfa-1442	85	20	corporate	corporate	ADJ
ajfa-1442	85	21	governance	governance	NOUN
ajfa-1442	85	22	and	and	CCONJ
ajfa-1442	85	23	em	em	PRON
ajfa-1442	85	24	documented	document	VERB
ajfa-1442	85	25	a	a	DET
ajfa-1442	85	26	negative	negative	ADJ
ajfa-1442	85	27	association	association	NOUN
ajfa-1442	85	28	between	between	ADP
ajfa-1442	85	29	the	the	DET
ajfa-1442	85	30	presence	presence	NOUN
ajfa-1442	85	31	of	of	ADP
ajfa-1442	85	32	outside	outside	ADJ
ajfa-1442	85	33	directors	director	NOUN
ajfa-1442	85	34	and	and	CCONJ
ajfa-1442	85	35	em	em	PRON
ajfa-1442	85	36	(	(	PUNCT
ajfa-1442	85	37	bedard	bedard	PROPN
ajfa-1442	85	38	et	et	PROPN
ajfa-1442	85	39	al	al	PROPN
ajfa-1442	85	40	.	.	PROPN
ajfa-1442	85	41	,	,	PUNCT
ajfa-1442	85	42	2004	2004	NUM
ajfa-1442	85	43	;	;	PUNCT
ajfa-1442	86	1	benkel	benkel	NOUN
ajfa-1442	86	2	,	,	PUNCT
ajfa-1442	86	3	et	et	PROPN
ajfa-1442	86	4	al	al	PROPN
ajfa-1442	86	5	.	.	PROPN
ajfa-1442	86	6	,	,	PUNCT
ajfa-1442	86	7	2006	2006	NUM
ajfa-1442	86	8	;	;	PUNCT
ajfa-1442	86	9	klein	klein	PROPN
ajfa-1442	86	10	,	,	PUNCT
ajfa-1442	86	11	2002a	2002a	NUM
ajfa-1442	86	12	;	;	PUNCT
ajfa-1442	86	13	niu	niu	PROPN
ajfa-1442	86	14	,	,	PUNCT
ajfa-1442	86	15	2006	2006	NUM
ajfa-1442	86	16	;	;	PUNCT
ajfa-1442	86	17	osma	osma	NOUN
ajfa-1442	86	18	,	,	PUNCT
ajfa-1442	86	19	2008	2008	NUM
ajfa-1442	86	20	;	;	PUNCT
ajfa-1442	86	21	peasnell	peasnell	PROPN
ajfa-1442	86	22	et	et	PROPN
ajfa-1442	86	23	al	al	PROPN
ajfa-1442	86	24	.	.	PROPN
ajfa-1442	86	25	,	,	PUNCT
ajfa-1442	86	26	2000a	2000a	NOUN
ajfa-1442	86	27	;	;	PUNCT
ajfa-1442	86	28	2000b	2000b	NUM
ajfa-1442	86	29	;	;	PUNCT
ajfa-1442	86	30	2005	2005	NUM
ajfa-1442	86	31	;	;	PUNCT
ajfa-1442	86	32	xie	xie	PROPN
ajfa-1442	86	33	et	et	PROPN
ajfa-1442	86	34	al	al	PROPN
ajfa-1442	86	35	.	.	PROPN
ajfa-1442	86	36	,	,	PUNCT
ajfa-1442	86	37	2003	2003	NUM
ajfa-1442	86	38	)	)	PUNCT
ajfa-1442	86	39	.	.	PUNCT
ajfa-1442	87	1	xie	xie	PROPN
ajfa-1442	87	2	et	et	PROPN
ajfa-1442	87	3	al	al	PROPN
ajfa-1442	87	4	.	.	PROPN
ajfa-1442	87	5	(	(	PUNCT
ajfa-1442	87	6	2003	2003	NUM
ajfa-1442	87	7	)	)	PUNCT
ajfa-1442	87	8	and	and	CCONJ
ajfa-1442	87	9	klein	klein	PROPN
ajfa-1442	87	10	(	(	PUNCT
ajfa-1442	87	11	2002a	2002a	NUM
ajfa-1442	87	12	)	)	PUNCT
ajfa-1442	87	13	investigated	investigate	VERB
ajfa-1442	87	14	the	the	DET
ajfa-1442	87	15	impact	impact	NOUN
ajfa-1442	87	16	of	of	ADP
ajfa-1442	87	17	different	different	ADJ
ajfa-1442	87	18	characteristics	characteristic	NOUN
ajfa-1442	87	19	of	of	ADP
ajfa-1442	87	20	boards	board	NOUN
ajfa-1442	87	21	on	on	ADP
ajfa-1442	87	22	em	em	PRON
ajfa-1442	87	23	and	and	CCONJ
ajfa-1442	87	24	found	find	VERB
ajfa-1442	87	25	that	that	SCONJ
ajfa-1442	87	26	companies	company	NOUN
ajfa-1442	87	27	with	with	ADP
ajfa-1442	87	28	larger	large	ADJ
ajfa-1442	87	29	proportion	proportion	NOUN
ajfa-1442	87	30	of	of	ADP
ajfa-1442	87	31	independent	independent	ADJ
ajfa-1442	87	32	directors	director	NOUN
ajfa-1442	87	33	will	will	AUX
ajfa-1442	87	34	h5	h5	VERB
ajfa-1442	87	35	h4	h4	PROPN
ajfa-1442	87	36	h3	h3	PROPN
ajfa-1442	87	37	h2	h2	PROPN
ajfa-1442	87	38	h1	h1	PROPN
ajfa-1442	87	39	board	board	PROPN
ajfa-1442	87	40	independence	independence	PROPN
ajfa-1442	87	41	board	board	PROPN
ajfa-1442	87	42	size	size	PROPN
ajfa-1442	87	43	board	board	PROPN
ajfa-1442	87	44	financial	financial	ADJ
ajfa-1442	87	45	expertise	expertise	NOUN
ajfa-1442	87	46	board	board	NOUN
ajfa-1442	87	47	meetings	meeting	NOUN
ajfa-1442	87	48	earning	earn	VERB
ajfa-1442	87	49	management	management	NOUN
ajfa-1442	87	50	(	(	PUNCT
ajfa-1442	87	51	em	em	PRON
ajfa-1442	87	52	)	)	PUNCT
ajfa-1442	87	53	ceo	ceo	NOUN
ajfa-1442	87	54	duality	duality	NOUN
ajfa-1442	87	55	asian	asian	ADJ
ajfa-1442	87	56	journal	journal	NOUN
ajfa-1442	87	57	of	of	ADP
ajfa-1442	87	58	finance	finance	PROPN
ajfa-1442	87	59	&	&	CCONJ
ajfa-1442	87	60	accounting	accounting	PROPN
ajfa-1442	87	61	issn	issn	PROPN
ajfa-1442	87	62	1946	1946	NUM
ajfa-1442	87	63	-	-	PUNCT
ajfa-1442	87	64	052x	052x	NOUN
ajfa-1442	87	65	2012	2012	NUM
ajfa-1442	87	66	,	,	PUNCT
ajfa-1442	87	67	vol	vol	NOUN
ajfa-1442	87	68	.	.	PROPN
ajfa-1442	87	69	4	4	NUM
ajfa-1442	87	70	,	,	PUNCT
ajfa-1442	87	71	no	no	INTJ
ajfa-1442	87	72	.	.	NOUN
ajfa-1442	87	73	1	1	NUM
ajfa-1442	87	74	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	87	75	251	251	NUM
ajfa-1442	87	76	be	be	AUX
ajfa-1442	87	77	less	less	ADV
ajfa-1442	87	78	likely	likely	ADJ
ajfa-1442	87	79	engaging	engage	VERB
ajfa-1442	87	80	in	in	ADP
ajfa-1442	87	81	em	em	PRON
ajfa-1442	87	82	than	than	ADP
ajfa-1442	87	83	the	the	DET
ajfa-1442	87	84	one	one	NOUN
ajfa-1442	87	85	that	that	PRON
ajfa-1442	87	86	have	have	VERB
ajfa-1442	87	87	executive	executive	ADJ
ajfa-1442	87	88	directors	director	NOUN
ajfa-1442	87	89	.	.	PUNCT
ajfa-1442	88	1	this	this	PRON
ajfa-1442	88	2	is	be	AUX
ajfa-1442	88	3	supported	support	VERB
ajfa-1442	88	4	by	by	ADP
ajfa-1442	88	5	peasnell	peasnell	PROPN
ajfa-1442	88	6	et	et	PROPN
ajfa-1442	88	7	al	al	PROPN
ajfa-1442	88	8	.	.	PROPN
ajfa-1442	89	1	(	(	PUNCT
ajfa-1442	89	2	2000a	2000a	NOUN
ajfa-1442	89	3	;	;	PUNCT
ajfa-1442	89	4	2000b	2000b	NUM
ajfa-1442	89	5	;	;	PUNCT
ajfa-1442	89	6	2005	2005	NUM
ajfa-1442	89	7	)	)	PUNCT
ajfa-1442	89	8	whereby	whereby	SCONJ
ajfa-1442	89	9	they	they	PRON
ajfa-1442	89	10	found	find	VERB
ajfa-1442	89	11	that	that	SCONJ
ajfa-1442	89	12	firms	firm	NOUN
ajfa-1442	89	13	with	with	ADP
ajfa-1442	89	14	a	a	DET
ajfa-1442	89	15	higher	high	ADJ
ajfa-1442	89	16	proportion	proportion	NOUN
ajfa-1442	89	17	of	of	ADP
ajfa-1442	89	18	outside	outside	ADJ
ajfa-1442	89	19	directors	director	NOUN
ajfa-1442	89	20	have	have	VERB
ajfa-1442	89	21	less	less	ADJ
ajfa-1442	89	22	income	income	NOUN
ajfa-1442	89	23	-	-	PUNCT
ajfa-1442	89	24	increasing	increase	VERB
ajfa-1442	89	25	accruals	accrual	NOUN
ajfa-1442	89	26	when	when	SCONJ
ajfa-1442	89	27	earnings	earning	NOUN
ajfa-1442	89	28	fall	fall	VERB
ajfa-1442	89	29	below	below	ADP
ajfa-1442	89	30	the	the	DET
ajfa-1442	89	31	threshold	threshold	NOUN
ajfa-1442	89	32	.	.	PUNCT
ajfa-1442	90	1	in	in	ADP
ajfa-1442	90	2	other	other	ADJ
ajfa-1442	90	3	words	word	NOUN
ajfa-1442	90	4	,	,	PUNCT
ajfa-1442	90	5	outside	outside	ADJ
ajfa-1442	90	6	directors	director	NOUN
ajfa-1442	90	7	are	be	AUX
ajfa-1442	90	8	more	more	ADV
ajfa-1442	90	9	concerned	concerned	ADJ
ajfa-1442	90	10	with	with	ADP
ajfa-1442	90	11	constraining	constrain	VERB
ajfa-1442	90	12	income	income	NOUN
ajfa-1442	90	13	-	-	PUNCT
ajfa-1442	90	14	increasing	increase	VERB
ajfa-1442	90	15	accruals	accrual	NOUN
ajfa-1442	90	16	.	.	PUNCT
ajfa-1442	91	1	more	more	ADV
ajfa-1442	91	2	recently	recently	ADV
ajfa-1442	91	3	,	,	PUNCT
ajfa-1442	91	4	osma	osma	PROPN
ajfa-1442	91	5	(	(	PUNCT
ajfa-1442	91	6	2008	2008	NUM
ajfa-1442	91	7	)	)	PUNCT
ajfa-1442	91	8	investigated	investigate	VERB
ajfa-1442	91	9	the	the	DET
ajfa-1442	91	10	independent	independent	ADJ
ajfa-1442	91	11	boards	board	NOUN
ajfa-1442	91	12	’	'	PUNCT
ajfa-1442	91	13	effect	effect	NOUN
ajfa-1442	91	14	on	on	ADP
ajfa-1442	91	15	constraining	constrain	VERB
ajfa-1442	91	16	research	research	NOUN
ajfa-1442	91	17	and	and	CCONJ
ajfa-1442	91	18	development	development	NOUN
ajfa-1442	91	19	(	(	PUNCT
ajfa-1442	91	20	r&d	r&d	NOUN
ajfa-1442	91	21	)	)	PUNCT
ajfa-1442	91	22	spending	spending	NOUN
ajfa-1442	91	23	manipulation	manipulation	NOUN
ajfa-1442	91	24	and	and	CCONJ
ajfa-1442	91	25	uncovered	uncover	VERB
ajfa-1442	91	26	that	that	SCONJ
ajfa-1442	91	27	independent	independent	ADJ
ajfa-1442	91	28	directors	director	NOUN
ajfa-1442	91	29	are	be	AUX
ajfa-1442	91	30	capable	capable	ADJ
ajfa-1442	91	31	of	of	ADP
ajfa-1442	91	32	identifying	identify	VERB
ajfa-1442	91	33	and	and	CCONJ
ajfa-1442	91	34	constraining	constrain	VERB
ajfa-1442	91	35	em	em	PRON
ajfa-1442	91	36	represented	represent	VERB
ajfa-1442	91	37	by	by	ADP
ajfa-1442	91	38	r&d	r&d	NOUN
ajfa-1442	91	39	cuts	cut	NOUN
ajfa-1442	91	40	.	.	PUNCT
ajfa-1442	92	1	on	on	ADP
ajfa-1442	92	2	the	the	DET
ajfa-1442	92	3	other	other	ADJ
ajfa-1442	92	4	hand	hand	NOUN
ajfa-1442	92	5	,	,	PUNCT
ajfa-1442	92	6	park	park	NOUN
ajfa-1442	92	7	and	and	CCONJ
ajfa-1442	92	8	shin	shin	NOUN
ajfa-1442	92	9	(	(	PUNCT
ajfa-1442	92	10	2004	2004	NUM
ajfa-1442	92	11	)	)	PUNCT
ajfa-1442	92	12	they	they	PRON
ajfa-1442	92	13	found	find	VERB
ajfa-1442	92	14	that	that	SCONJ
ajfa-1442	92	15	independent	independent	ADJ
ajfa-1442	92	16	outside	outside	ADJ
ajfa-1442	92	17	directors	director	NOUN
ajfa-1442	92	18	per	per	ADP
ajfa-1442	92	19	se	se	X
ajfa-1442	92	20	did	do	AUX
ajfa-1442	92	21	not	not	PART
ajfa-1442	92	22	decrease	decrease	VERB
ajfa-1442	92	23	em	em	PRON
ajfa-1442	92	24	,	,	PUNCT
ajfa-1442	92	25	while	while	SCONJ
ajfa-1442	92	26	outside	outside	ADJ
ajfa-1442	92	27	directors	director	NOUN
ajfa-1442	92	28	from	from	ADP
ajfa-1442	92	29	financial	financial	ADJ
ajfa-1442	92	30	intermediaries	intermediary	NOUN
ajfa-1442	92	31	and	and	CCONJ
ajfa-1442	92	32	active	active	ADJ
ajfa-1442	92	33	institutional	institutional	ADJ
ajfa-1442	92	34	shareholders	shareholder	NOUN
ajfa-1442	92	35	did	do	AUX
ajfa-1442	92	36	decrease	decrease	VERB
ajfa-1442	92	37	em	em	PRON
ajfa-1442	92	38	.	.	PUNCT
ajfa-1442	93	1	this	this	PRON
ajfa-1442	93	2	highlights	highlight	VERB
ajfa-1442	93	3	the	the	DET
ajfa-1442	93	4	importance	importance	NOUN
ajfa-1442	93	5	of	of	ADP
ajfa-1442	93	6	appointing	appoint	VERB
ajfa-1442	93	7	outside	outside	ADJ
ajfa-1442	93	8	directors	director	NOUN
ajfa-1442	93	9	with	with	ADP
ajfa-1442	93	10	financial	financial	ADJ
ajfa-1442	93	11	expertise	expertise	NOUN
ajfa-1442	93	12	.	.	PUNCT
ajfa-1442	94	1	niu	niu	PROPN
ajfa-1442	94	2	(	(	PUNCT
ajfa-1442	94	3	2006	2006	NUM
ajfa-1442	94	4	)	)	PUNCT
ajfa-1442	94	5	further	far	ADV
ajfa-1442	94	6	supported	support	VERB
ajfa-1442	94	7	all	all	DET
ajfa-1442	94	8	these	these	DET
ajfa-1442	94	9	findings	finding	NOUN
ajfa-1442	94	10	by	by	ADP
ajfa-1442	94	11	saying	say	VERB
ajfa-1442	94	12	that	that	SCONJ
ajfa-1442	94	13	the	the	DET
ajfa-1442	94	14	level	level	NOUN
ajfa-1442	94	15	of	of	ADP
ajfa-1442	94	16	independence	independence	NOUN
ajfa-1442	94	17	of	of	ADP
ajfa-1442	94	18	board	board	NOUN
ajfa-1442	94	19	composition	composition	NOUN
ajfa-1442	94	20	is	be	AUX
ajfa-1442	94	21	negatively	negatively	ADV
ajfa-1442	94	22	related	relate	VERB
ajfa-1442	94	23	to	to	ADP
ajfa-1442	94	24	the	the	DET
ajfa-1442	94	25	level	level	NOUN
ajfa-1442	94	26	of	of	ADP
ajfa-1442	94	27	abnormal	abnormal	ADJ
ajfa-1442	94	28	accruals	accrual	NOUN
ajfa-1442	94	29	.	.	PUNCT
ajfa-1442	95	1	benkel	benkel	NOUN
ajfa-1442	95	2	,	,	PUNCT
ajfa-1442	95	3	et	et	PROPN
ajfa-1442	95	4	al	al	PROPN
ajfa-1442	95	5	.	.	PROPN
ajfa-1442	95	6	(	(	PUNCT
ajfa-1442	95	7	2006	2006	NUM
ajfa-1442	95	8	)	)	PUNCT
ajfa-1442	95	9	and	and	CCONJ
ajfa-1442	95	10	osam	osam	VERB
ajfa-1442	95	11	amd	amd	PROPN
ajfa-1442	95	12	noguer	noguer	PROPN
ajfa-1442	95	13	(	(	PUNCT
ajfa-1442	95	14	2007	2007	NUM
ajfa-1442	95	15	)	)	PUNCT
ajfa-1442	95	16	also	also	ADV
ajfa-1442	95	17	observed	observe	VERB
ajfa-1442	95	18	these	these	DET
ajfa-1442	95	19	phenomena	phenomenon	NOUN
ajfa-1442	95	20	whereby	whereby	SCONJ
ajfa-1442	95	21	they	they	PRON
ajfa-1442	95	22	found	find	VERB
ajfa-1442	95	23	that	that	SCONJ
ajfa-1442	95	24	boards	board	NOUN
ajfa-1442	95	25	and	and	CCONJ
ajfa-1442	95	26	audit	audit	NOUN
ajfa-1442	95	27	committees	committee	NOUN
ajfa-1442	95	28	with	with	ADP
ajfa-1442	95	29	higher	high	ADJ
ajfa-1442	95	30	independence	independence	NOUN
ajfa-1442	95	31	are	be	AUX
ajfa-1442	95	32	associated	associate	VERB
ajfa-1442	95	33	with	with	ADP
ajfa-1442	95	34	reduced	reduce	VERB
ajfa-1442	95	35	em	em	PRON
ajfa-1442	95	36	levels	level	NOUN
ajfa-1442	95	37	.	.	PUNCT
ajfa-1442	96	1	jaggi	jaggi	NOUN
ajfa-1442	96	2	et	et	PROPN
ajfa-1442	96	3	al	al	PROPN
ajfa-1442	96	4	.	.	PROPN
ajfa-1442	96	5	(	(	PUNCT
ajfa-1442	96	6	2009	2009	NUM
ajfa-1442	96	7	)	)	PUNCT
ajfa-1442	96	8	examined	examine	VERB
ajfa-1442	96	9	whether	whether	SCONJ
ajfa-1442	96	10	independent	independent	ADJ
ajfa-1442	96	11	boards	board	NOUN
ajfa-1442	96	12	provide	provide	VERB
ajfa-1442	96	13	effective	effective	ADJ
ajfa-1442	96	14	em	em	PRON
ajfa-1442	96	15	monitoring	monitor	VERB
ajfa-1442	96	16	in	in	ADP
ajfa-1442	96	17	firms	firm	NOUN
ajfa-1442	96	18	operating	operate	VERB
ajfa-1442	96	19	in	in	ADP
ajfa-1442	96	20	the	the	DET
ajfa-1442	96	21	family	family	NOUN
ajfa-1442	96	22	ownership	ownership	NOUN
ajfa-1442	96	23	environment	environment	NOUN
ajfa-1442	96	24	in	in	ADP
ajfa-1442	96	25	hong	hong	PROPN
ajfa-1442	96	26	kong	kong	PROPN
ajfa-1442	96	27	.	.	PUNCT
ajfa-1442	97	1	the	the	DET
ajfa-1442	97	2	results	result	NOUN
ajfa-1442	97	3	indicated	indicate	VERB
ajfa-1442	97	4	that	that	SCONJ
ajfa-1442	97	5	independent	independent	ADJ
ajfa-1442	97	6	boards	board	NOUN
ajfa-1442	97	7	provide	provide	VERB
ajfa-1442	97	8	effective	effective	ADJ
ajfa-1442	97	9	monitoring	monitoring	NOUN
ajfa-1442	97	10	of	of	ADP
ajfa-1442	97	11	em	em	PRON
ajfa-1442	97	12	.	.	PUNCT
ajfa-1442	98	1	nevertheless	nevertheless	ADV
ajfa-1442	98	2	,	,	PUNCT
ajfa-1442	98	3	they	they	PRON
ajfa-1442	98	4	found	find	VERB
ajfa-1442	98	5	that	that	SCONJ
ajfa-1442	98	6	the	the	DET
ajfa-1442	98	7	monitoring	monitoring	NOUN
ajfa-1442	98	8	effectiveness	effectiveness	NOUN
ajfa-1442	98	9	of	of	ADP
ajfa-1442	98	10	independent	independent	ADJ
ajfa-1442	98	11	boards	board	NOUN
ajfa-1442	98	12	was	be	AUX
ajfa-1442	98	13	moderated	moderate	VERB
ajfa-1442	98	14	in	in	ADP
ajfa-1442	98	15	family	family	NOUN
ajfa-1442	98	16	-	-	PUNCT
ajfa-1442	98	17	controlled	control	VERB
ajfa-1442	98	18	firms	firm	NOUN
ajfa-1442	98	19	,	,	PUNCT
ajfa-1442	98	20	which	which	PRON
ajfa-1442	98	21	suggests	suggest	VERB
ajfa-1442	98	22	that	that	SCONJ
ajfa-1442	98	23	increasing	increase	VERB
ajfa-1442	98	24	the	the	DET
ajfa-1442	98	25	proportion	proportion	NOUN
ajfa-1442	98	26	of	of	ADP
ajfa-1442	98	27	independent	independent	ADJ
ajfa-1442	98	28	directors	director	NOUN
ajfa-1442	98	29	to	to	PART
ajfa-1442	98	30	strengthen	strengthen	VERB
ajfa-1442	98	31	board	board	NOUN
ajfa-1442	98	32	monitoring	monitoring	NOUN
ajfa-1442	98	33	is	be	AUX
ajfa-1442	98	34	unlikely	unlikely	ADJ
ajfa-1442	98	35	to	to	PART
ajfa-1442	98	36	be	be	AUX
ajfa-1442	98	37	effective	effective	ADJ
ajfa-1442	98	38	in	in	ADP
ajfa-1442	98	39	family	family	NOUN
ajfa-1442	98	40	-	-	PUNCT
ajfa-1442	98	41	controlled	control	VERB
ajfa-1442	98	42	firms	firm	NOUN
ajfa-1442	98	43	.	.	PUNCT
ajfa-1442	99	1	lo	lo	PROPN
ajfa-1442	99	2	et	et	PROPN
ajfa-1442	99	3	al	al	PROPN
ajfa-1442	99	4	.	.	PROPN
ajfa-1442	99	5	(	(	PUNCT
ajfa-1442	99	6	2010	2010	NUM
ajfa-1442	99	7	)	)	PUNCT
ajfa-1442	99	8	investigated	investigate	VERB
ajfa-1442	99	9	whether	whether	SCONJ
ajfa-1442	99	10	good	good	ADJ
ajfa-1442	99	11	governance	governance	NOUN
ajfa-1442	99	12	structures	structure	NOUN
ajfa-1442	99	13	help	help	VERB
ajfa-1442	99	14	constrain	constrain	VERB
ajfa-1442	99	15	management	management	NOUN
ajfa-1442	99	16	's	's	PART
ajfa-1442	99	17	opportunistic	opportunistic	ADJ
ajfa-1442	99	18	behaviors	behavior	NOUN
ajfa-1442	99	19	measured	measure	VERB
ajfa-1442	99	20	through	through	ADP
ajfa-1442	99	21	transfer	transfer	NOUN
ajfa-1442	99	22	pricing	pricing	NOUN
ajfa-1442	99	23	manipulations	manipulation	NOUN
ajfa-1442	99	24	.	.	PUNCT
ajfa-1442	100	1	they	they	PRON
ajfa-1442	100	2	documented	document	VERB
ajfa-1442	100	3	that	that	SCONJ
ajfa-1442	100	4	firms	firm	NOUN
ajfa-1442	100	5	with	with	ADP
ajfa-1442	100	6	independent	independent	ADJ
ajfa-1442	100	7	boards	board	NOUN
ajfa-1442	100	8	’	'	PUNCT
ajfa-1442	100	9	are	be	AUX
ajfa-1442	100	10	less	less	ADV
ajfa-1442	100	11	likely	likely	ADJ
ajfa-1442	100	12	to	to	PART
ajfa-1442	100	13	engage	engage	VERB
ajfa-1442	100	14	in	in	ADP
ajfa-1442	100	15	transfer	transfer	NOUN
ajfa-1442	100	16	pricing	pricing	NOUN
ajfa-1442	100	17	manipulations	manipulation	NOUN
ajfa-1442	100	18	.	.	PUNCT
ajfa-1442	101	1	however	however	ADV
ajfa-1442	101	2	,	,	PUNCT
ajfa-1442	101	3	abdul	abdul	PROPN
ajfa-1442	101	4	rahman	rahman	PROPN
ajfa-1442	101	5	and	and	CCONJ
ajfa-1442	101	6	ali	ali	PROPN
ajfa-1442	101	7	(	(	PUNCT
ajfa-1442	101	8	2006	2006	NUM
ajfa-1442	101	9	)	)	PUNCT
ajfa-1442	101	10	found	find	VERB
ajfa-1442	101	11	that	that	SCONJ
ajfa-1442	101	12	the	the	DET
ajfa-1442	101	13	relationship	relationship	NOUN
ajfa-1442	101	14	between	between	ADP
ajfa-1442	101	15	board	board	NOUN
ajfa-1442	101	16	independence	independence	NOUN
ajfa-1442	101	17	and	and	CCONJ
ajfa-1442	101	18	em	em	PRON
ajfa-1442	101	19	was	be	AUX
ajfa-1442	101	20	insignificant	insignificant	ADJ
ajfa-1442	101	21	.	.	PUNCT
ajfa-1442	101	22	siregar	siregar	NOUN
ajfa-1442	101	23	and	and	CCONJ
ajfa-1442	101	24	utama	utama	PROPN
ajfa-1442	101	25	(	(	PUNCT
ajfa-1442	101	26	2008	2008	NUM
ajfa-1442	101	27	)	)	PUNCT
ajfa-1442	101	28	also	also	ADV
ajfa-1442	101	29	did	do	AUX
ajfa-1442	101	30	not	not	PART
ajfa-1442	101	31	found	find	VERB
ajfa-1442	101	32	evidence	evidence	NOUN
ajfa-1442	101	33	that	that	SCONJ
ajfa-1442	101	34	firms	firm	NOUN
ajfa-1442	101	35	with	with	ADP
ajfa-1442	101	36	independent	independent	ADJ
ajfa-1442	101	37	boards	board	NOUN
ajfa-1442	101	38	engage	engage	VERB
ajfa-1442	101	39	in	in	ADP
ajfa-1442	101	40	informative	informative	ADJ
ajfa-1442	101	41	em	em	PRON
ajfa-1442	101	42	.	.	PUNCT
ajfa-1442	102	1	these	these	DET
ajfa-1442	102	2	findings	finding	NOUN
ajfa-1442	102	3	are	be	AUX
ajfa-1442	102	4	contrary	contrary	ADJ
ajfa-1442	102	5	to	to	ADP
ajfa-1442	102	6	other	other	ADJ
ajfa-1442	102	7	studies	study	NOUN
ajfa-1442	102	8	.	.	PUNCT
ajfa-1442	103	1	from	from	ADP
ajfa-1442	103	2	the	the	DET
ajfa-1442	103	3	aforementioned	aforementioned	ADJ
ajfa-1442	103	4	discussion	discussion	NOUN
ajfa-1442	103	5	,	,	PUNCT
ajfa-1442	103	6	it	it	PRON
ajfa-1442	103	7	is	be	AUX
ajfa-1442	103	8	argued	argue	VERB
ajfa-1442	103	9	that	that	SCONJ
ajfa-1442	103	10	there	there	PRON
ajfa-1442	103	11	is	be	VERB
ajfa-1442	103	12	a	a	DET
ajfa-1442	103	13	potential	potential	ADJ
ajfa-1442	103	14	relationship	relationship	NOUN
ajfa-1442	103	15	between	between	ADP
ajfa-1442	103	16	board	board	NOUN
ajfa-1442	103	17	independence	independence	NOUN
ajfa-1442	103	18	and	and	CCONJ
ajfa-1442	103	19	em	em	PRON
ajfa-1442	103	20	.	.	PUNCT
ajfa-1442	104	1	thus	thus	ADV
ajfa-1442	104	2	,	,	PUNCT
ajfa-1442	104	3	the	the	DET
ajfa-1442	104	4	following	follow	VERB
ajfa-1442	104	5	hypothesis	hypothesis	NOUN
ajfa-1442	104	6	is	be	AUX
ajfa-1442	104	7	developed	develop	VERB
ajfa-1442	104	8	:	:	PUNCT
ajfa-1442	104	9	h1	h1	PROPN
ajfa-1442	104	10	:	:	PUNCT
ajfa-1442	104	11	the	the	DET
ajfa-1442	104	12	independence	independence	NOUN
ajfa-1442	104	13	of	of	ADP
ajfa-1442	104	14	the	the	DET
ajfa-1442	104	15	board	board	NOUN
ajfa-1442	104	16	of	of	ADP
ajfa-1442	104	17	directors	director	NOUN
ajfa-1442	104	18	is	be	AUX
ajfa-1442	104	19	negatively	negatively	ADV
ajfa-1442	104	20	related	relate	VERB
ajfa-1442	104	21	to	to	ADP
ajfa-1442	104	22	earning	earn	VERB
ajfa-1442	104	23	management	management	NOUN
ajfa-1442	104	24	among	among	ADP
ajfa-1442	104	25	jordanian	jordanian	ADJ
ajfa-1442	104	26	listed	list	VERB
ajfa-1442	104	27	companies	company	NOUN
ajfa-1442	104	28	.	.	PUNCT
ajfa-1442	105	1	4.2	4.2	NUM
ajfa-1442	105	2	ceo	ceo	NOUN
ajfa-1442	105	3	duality	duality	NOUN
ajfa-1442	105	4	the	the	DET
ajfa-1442	105	5	separation	separation	NOUN
ajfa-1442	105	6	roles	role	VERB
ajfa-1442	105	7	among	among	ADP
ajfa-1442	105	8	chairman	chairman	NOUN
ajfa-1442	105	9	and	and	CCONJ
ajfa-1442	105	10	ceo	ceo	NOUN
ajfa-1442	105	11	are	be	AUX
ajfa-1442	105	12	well	well	ADV
ajfa-1442	105	13	recommended	recommend	VERB
ajfa-1442	105	14	to	to	PART
ajfa-1442	105	15	avoid	avoid	VERB
ajfa-1442	105	16	substantial	substantial	ADJ
ajfa-1442	105	17	power	power	NOUN
ajfa-1442	105	18	concentration	concentration	NOUN
ajfa-1442	105	19	whereby	whereby	SCONJ
ajfa-1442	105	20	similar	similar	ADJ
ajfa-1442	105	21	individual	individual	ADJ
ajfa-1442	105	22	executes	execute	NOUN
ajfa-1442	105	23	both	both	DET
ajfa-1442	105	24	roles	role	NOUN
ajfa-1442	105	25	(	(	PUNCT
ajfa-1442	105	26	cadbury	cadbury	NOUN
ajfa-1442	105	27	report	report	NOUN
ajfa-1442	105	28	,	,	PUNCT
ajfa-1442	105	29	1992	1992	NUM
ajfa-1442	105	30	;	;	PUNCT
ajfa-1442	105	31	jcgc	jcgc	PROPN
ajfa-1442	105	32	,	,	PUNCT
ajfa-1442	105	33	2009	2009	NUM
ajfa-1442	105	34	)	)	PUNCT
ajfa-1442	105	35	.	.	PUNCT
ajfa-1442	106	1	international	international	ADJ
ajfa-1442	106	2	australian	australian	ADJ
ajfa-1442	106	3	guidelines	guideline	NOUN
ajfa-1442	106	4	standards	standard	NOUN
ajfa-1442	106	5	(	(	PUNCT
ajfa-1442	106	6	2003	2003	NUM
ajfa-1442	106	7	)	)	PUNCT
ajfa-1442	106	8	stipulate	stipulate	NOUN
ajfa-1442	106	9	that	that	SCONJ
ajfa-1442	106	10	board	board	NOUN
ajfa-1442	106	11	monitoring	monitoring	NOUN
ajfa-1442	106	12	role	role	NOUN
ajfa-1442	106	13	will	will	AUX
ajfa-1442	106	14	be	be	AUX
ajfa-1442	106	15	jeopardized	jeopardize	VERB
ajfa-1442	106	16	if	if	SCONJ
ajfa-1442	106	17	board	board	NOUN
ajfa-1442	106	18	chairperson	chairperson	NOUN
ajfa-1442	106	19	is	be	AUX
ajfa-1442	106	20	also	also	ADV
ajfa-1442	106	21	the	the	DET
ajfa-1442	106	22	ceo	ceo	NOUN
ajfa-1442	106	23	of	of	ADP
ajfa-1442	106	24	the	the	DET
ajfa-1442	106	25	firm	firm	NOUN
ajfa-1442	106	26	(	(	PUNCT
ajfa-1442	106	27	davidson	davidson	PROPN
ajfa-1442	106	28	et	et	PROPN
ajfa-1442	106	29	al	al	PROPN
ajfa-1442	106	30	.	.	PROPN
ajfa-1442	106	31	,	,	PUNCT
ajfa-1442	106	32	2005	2005	NUM
ajfa-1442	106	33	)	)	PUNCT
ajfa-1442	106	34	.	.	PUNCT
ajfa-1442	107	1	bowen	bowen	PROPN
ajfa-1442	107	2	et	et	PROPN
ajfa-1442	107	3	al	al	PROPN
ajfa-1442	107	4	.	.	PROPN
ajfa-1442	107	5	(	(	PUNCT
ajfa-1442	107	6	1986	1986	NUM
ajfa-1442	107	7	)	)	PUNCT
ajfa-1442	107	8	stated	state	VERB
ajfa-1442	107	9	that	that	SCONJ
ajfa-1442	107	10	the	the	DET
ajfa-1442	107	11	separation	separation	NOUN
ajfa-1442	107	12	of	of	ADP
ajfa-1442	107	13	roles	role	NOUN
ajfa-1442	107	14	between	between	ADP
ajfa-1442	107	15	chairman	chairman	NOUN
ajfa-1442	107	16	and	and	CCONJ
ajfa-1442	107	17	ceo	ceo	NOUN
ajfa-1442	107	18	was	be	AUX
ajfa-1442	107	19	significant	significant	ADJ
ajfa-1442	107	20	in	in	ADP
ajfa-1442	107	21	preventing	prevent	VERB
ajfa-1442	107	22	em	em	PRON
ajfa-1442	107	23	activities	activity	NOUN
ajfa-1442	107	24	.	.	PUNCT
ajfa-1442	108	1	they	they	PRON
ajfa-1442	108	2	discovered	discover	VERB
ajfa-1442	108	3	that	that	SCONJ
ajfa-1442	108	4	earnings	earning	NOUN
ajfa-1442	108	5	smoothing	smoothing	NOUN
ajfa-1442	108	6	activities	activity	NOUN
ajfa-1442	108	7	asian	asian	ADJ
ajfa-1442	108	8	journal	journal	NOUN
ajfa-1442	108	9	of	of	ADP
ajfa-1442	108	10	finance	finance	PROPN
ajfa-1442	108	11	&	&	CCONJ
ajfa-1442	108	12	accounting	accounting	PROPN
ajfa-1442	108	13	issn	issn	PROPN
ajfa-1442	108	14	1946	1946	NUM
ajfa-1442	108	15	-	-	PUNCT
ajfa-1442	108	16	052x	052x	NOUN
ajfa-1442	108	17	2012	2012	NUM
ajfa-1442	108	18	,	,	PUNCT
ajfa-1442	108	19	vol	vol	NOUN
ajfa-1442	108	20	.	.	PROPN
ajfa-1442	108	21	4	4	NUM
ajfa-1442	108	22	,	,	PUNCT
ajfa-1442	108	23	no	no	INTJ
ajfa-1442	108	24	.	.	NOUN
ajfa-1442	108	25	1	1	NUM
ajfa-1442	108	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	108	27	252	252	NUM
ajfa-1442	108	28	were	be	AUX
ajfa-1442	108	29	higher	high	ADJ
ajfa-1442	108	30	amongst	amongst	ADP
ajfa-1442	108	31	ceo	ceo	NOUN
ajfa-1442	108	32	duality	duality	NOUN
ajfa-1442	108	33	firms	firm	NOUN
ajfa-1442	108	34	.	.	PUNCT
ajfa-1442	109	1	this	this	PRON
ajfa-1442	109	2	was	be	AUX
ajfa-1442	109	3	consistent	consistent	ADJ
ajfa-1442	109	4	with	with	ADP
ajfa-1442	109	5	a	a	DET
ajfa-1442	109	6	study	study	NOUN
ajfa-1442	109	7	conducted	conduct	VERB
ajfa-1442	109	8	in	in	ADP
ajfa-1442	109	9	year	year	NOUN
ajfa-1442	109	10	2001	2001	NUM
ajfa-1442	109	11	in	in	ADP
ajfa-1442	109	12	malaysian	malaysian	PROPN
ajfa-1442	109	13	whereby	whereby	SCONJ
ajfa-1442	109	14	firms	firm	NOUN
ajfa-1442	109	15	with	with	ADP
ajfa-1442	109	16	ceo	ceo	NOUN
ajfa-1442	109	17	duality	duality	NOUN
ajfa-1442	109	18	were	be	AUX
ajfa-1442	109	19	positively	positively	ADV
ajfa-1442	109	20	related	relate	VERB
ajfa-1442	109	21	with	with	ADP
ajfa-1442	109	22	em	em	PRON
ajfa-1442	109	23	.	.	PUNCT
ajfa-1442	110	1	abdul	abdul	PROPN
ajfa-1442	110	2	rahman	rahman	PROPN
ajfa-1442	110	3	and	and	CCONJ
ajfa-1442	110	4	haniffa	haniffa	NOUN
ajfa-1442	110	5	(	(	PUNCT
ajfa-1442	110	6	2005	2005	NUM
ajfa-1442	110	7	)	)	PUNCT
ajfa-1442	110	8	supported	support	VERB
ajfa-1442	110	9	that	that	SCONJ
ajfa-1442	110	10	by	by	ADP
ajfa-1442	110	11	saying	say	VERB
ajfa-1442	110	12	companies	company	NOUN
ajfa-1442	110	13	with	with	ADP
ajfa-1442	110	14	ceo	ceo	NOUN
ajfa-1442	110	15	duality	duality	NOUN
ajfa-1442	110	16	did	do	AUX
ajfa-1442	110	17	not	not	PART
ajfa-1442	110	18	perform	perform	VERB
ajfa-1442	110	19	well	well	ADV
ajfa-1442	110	20	and	and	CCONJ
ajfa-1442	110	21	incline	incline	VERB
ajfa-1442	110	22	to	to	PART
ajfa-1442	110	23	do	do	VERB
ajfa-1442	110	24	em	em	PRON
ajfa-1442	110	25	.	.	PUNCT
ajfa-1442	111	1	based	base	VERB
ajfa-1442	111	2	on	on	ADP
ajfa-1442	111	3	the	the	DET
ajfa-1442	111	4	above	above	ADJ
ajfa-1442	111	5	discussion	discussion	NOUN
ajfa-1442	111	6	,	,	PUNCT
ajfa-1442	111	7	it	it	PRON
ajfa-1442	111	8	is	be	AUX
ajfa-1442	111	9	argued	argue	VERB
ajfa-1442	111	10	that	that	SCONJ
ajfa-1442	111	11	there	there	PRON
ajfa-1442	111	12	is	be	VERB
ajfa-1442	111	13	a	a	DET
ajfa-1442	111	14	potential	potential	ADJ
ajfa-1442	111	15	relationship	relationship	NOUN
ajfa-1442	111	16	between	between	ADP
ajfa-1442	111	17	ceo	ceo	NOUN
ajfa-1442	111	18	duality	duality	NOUN
ajfa-1442	111	19	and	and	CCONJ
ajfa-1442	111	20	em	em	PRON
ajfa-1442	111	21	.	.	PUNCT
ajfa-1442	112	1	thus	thus	ADV
ajfa-1442	112	2	the	the	DET
ajfa-1442	112	3	following	follow	VERB
ajfa-1442	112	4	hypothesis	hypothesis	NOUN
ajfa-1442	112	5	is	be	AUX
ajfa-1442	112	6	proposed	propose	VERB
ajfa-1442	112	7	:	:	PUNCT
ajfa-1442	112	8	h2	h2	NOUN
ajfa-1442	112	9	:	:	PUNCT
ajfa-1442	112	10	ceo	ceo	NOUN
ajfa-1442	112	11	duality	duality	NOUN
ajfa-1442	112	12	is	be	AUX
ajfa-1442	112	13	positively	positively	ADV
ajfa-1442	112	14	related	relate	VERB
ajfa-1442	112	15	to	to	ADP
ajfa-1442	112	16	earning	earn	VERB
ajfa-1442	112	17	management	management	NOUN
ajfa-1442	112	18	among	among	ADP
ajfa-1442	112	19	jordanian	jordanian	ADJ
ajfa-1442	112	20	listed	list	VERB
ajfa-1442	112	21	companies	company	NOUN
ajfa-1442	112	22	.	.	PUNCT
ajfa-1442	113	1	4.3	4.3	NUM
ajfa-1442	113	2	board	board	NOUN
ajfa-1442	113	3	financial	financial	ADJ
ajfa-1442	113	4	expertise	expertise	NOUN
ajfa-1442	113	5	in	in	ADP
ajfa-1442	113	6	line	line	NOUN
ajfa-1442	113	7	with	with	ADP
ajfa-1442	113	8	dependency	dependency	NOUN
ajfa-1442	113	9	theory	theory	NOUN
ajfa-1442	113	10	,	,	PUNCT
ajfa-1442	113	11	the	the	DET
ajfa-1442	113	12	role	role	NOUN
ajfa-1442	113	13	of	of	ADP
ajfa-1442	113	14	directors	director	NOUN
ajfa-1442	113	15	as	as	ADP
ajfa-1442	113	16	an	an	DET
ajfa-1442	113	17	advice	advice	NOUN
ajfa-1442	113	18	source	source	NOUN
ajfa-1442	113	19	as	as	ADV
ajfa-1442	113	20	well	well	ADV
ajfa-1442	113	21	as	as	ADP
ajfa-1442	113	22	counsel	counsel	NOUN
ajfa-1442	113	23	for	for	ADP
ajfa-1442	113	24	the	the	DET
ajfa-1442	113	25	ceo	ceo	NOUN
ajfa-1442	113	26	is	be	AUX
ajfa-1442	113	27	essential	essential	ADJ
ajfa-1442	113	28	in	in	ADP
ajfa-1442	113	29	increasing	increase	VERB
ajfa-1442	113	30	firms	firm	NOUN
ajfa-1442	113	31	’	'	PUNCT
ajfa-1442	113	32	valued	value	VERB
ajfa-1442	113	33	(	(	PUNCT
ajfa-1442	113	34	daily	daily	PROPN
ajfa-1442	113	35	et	et	PROPN
ajfa-1442	113	36	al	al	PROPN
ajfa-1442	113	37	.	.	PROPN
ajfa-1442	113	38	,	,	PUNCT
ajfa-1442	113	39	2003	2003	NUM
ajfa-1442	113	40	)	)	PUNCT
ajfa-1442	113	41	.	.	PUNCT
ajfa-1442	114	1	it	it	PRON
ajfa-1442	114	2	is	be	AUX
ajfa-1442	114	3	significant	significant	ADJ
ajfa-1442	114	4	for	for	ADP
ajfa-1442	114	5	both	both	PRON
ajfa-1442	114	6	inside	inside	ADP
ajfa-1442	114	7	and	and	CCONJ
ajfa-1442	114	8	outside	outside	ADJ
ajfa-1442	114	9	directors	director	NOUN
ajfa-1442	114	10	to	to	PART
ajfa-1442	114	11	play	play	VERB
ajfa-1442	114	12	an	an	DET
ajfa-1442	114	13	efficient	efficient	ADJ
ajfa-1442	114	14	role	role	NOUN
ajfa-1442	114	15	in	in	ADP
ajfa-1442	114	16	improving	improve	VERB
ajfa-1442	114	17	frq	frq	VERB
ajfa-1442	114	18	to	to	PART
ajfa-1442	114	19	provide	provide	VERB
ajfa-1442	114	20	access	access	NOUN
ajfa-1442	114	21	to	to	ADP
ajfa-1442	114	22	the	the	DET
ajfa-1442	114	23	firms	firm	NOUN
ajfa-1442	114	24	’	'	PUNCT
ajfa-1442	114	25	needed	need	VERB
ajfa-1442	114	26	resources	resource	NOUN
ajfa-1442	114	27	such	such	ADJ
ajfa-1442	114	28	as	as	ADP
ajfa-1442	114	29	financial	financial	ADJ
ajfa-1442	114	30	,	,	PUNCT
ajfa-1442	114	31	governance	governance	NOUN
ajfa-1442	114	32	and	and	CCONJ
ajfa-1442	114	33	firm	firm	ADJ
ajfa-1442	114	34	-	-	PUNCT
ajfa-1442	114	35	specific	specific	ADJ
ajfa-1442	114	36	expertise	expertise	NOUN
ajfa-1442	114	37	(	(	PUNCT
ajfa-1442	114	38	bedard	bedard	PROPN
ajfa-1442	114	39	et	et	PROPN
ajfa-1442	114	40	al	al	PROPN
ajfa-1442	114	41	.	.	PROPN
ajfa-1442	114	42	,	,	PUNCT
ajfa-1442	114	43	2004	2004	NUM
ajfa-1442	114	44	;	;	PUNCT
ajfa-1442	114	45	jcgc	jcgc	PROPN
ajfa-1442	114	46	,	,	PUNCT
ajfa-1442	114	47	2009	2009	NUM
ajfa-1442	114	48	)	)	PUNCT
ajfa-1442	114	49	.	.	PUNCT
ajfa-1442	115	1	barton	barton	PROPN
ajfa-1442	115	2	et	et	PROPN
ajfa-1442	115	3	al	al	PROPN
ajfa-1442	115	4	.	.	PROPN
ajfa-1442	116	1	(	(	PUNCT
ajfa-1442	116	2	2004	2004	NUM
ajfa-1442	116	3	,	,	PUNCT
ajfa-1442	116	4	p.61	p.61	NOUN
ajfa-1442	116	5	)	)	PUNCT
ajfa-1442	116	6	suggested	suggest	VERB
ajfa-1442	116	7	that	that	SCONJ
ajfa-1442	116	8	to	to	PART
ajfa-1442	116	9	do	do	VERB
ajfa-1442	116	10	their	their	PRON
ajfa-1442	116	11	tasks	task	NOUN
ajfa-1442	116	12	effectively	effectively	ADV
ajfa-1442	116	13	the	the	DET
ajfa-1442	116	14	boards	board	NOUN
ajfa-1442	116	15	must	must	AUX
ajfa-1442	116	16	have	have	VERB
ajfa-1442	116	17	the	the	DET
ajfa-1442	116	18	ability	ability	NOUN
ajfa-1442	116	19	for	for	ADP
ajfa-1442	116	20	“	"	PUNCT
ajfa-1442	116	21	asking	ask	VERB
ajfa-1442	116	22	management	management	NOUN
ajfa-1442	116	23	tough	tough	ADJ
ajfa-1442	116	24	questions	question	NOUN
ajfa-1442	116	25	,	,	PUNCT
ajfa-1442	116	26	actively	actively	ADV
ajfa-1442	116	27	helping	help	VERB
ajfa-1442	116	28	to	to	PART
ajfa-1442	116	29	set	set	VERB
ajfa-1442	116	30	corporate	corporate	ADJ
ajfa-1442	116	31	strategy	strategy	NOUN
ajfa-1442	116	32	,	,	PUNCT
ajfa-1442	116	33	monitoring	monitor	VERB
ajfa-1442	116	34	risk	risk	NOUN
ajfa-1442	116	35	management	management	NOUN
ajfa-1442	116	36	,	,	PUNCT
ajfa-1442	116	37	contributing	contribute	VERB
ajfa-1442	116	38	to	to	ADP
ajfa-1442	116	39	ceo	ceo	NOUN
ajfa-1442	116	40	successions	succession	NOUN
ajfa-1442	116	41	plan	plan	NOUN
ajfa-1442	116	42	and	and	CCONJ
ajfa-1442	116	43	ensuring	ensure	VERB
ajfa-1442	116	44	that	that	SCONJ
ajfa-1442	116	45	companies	company	NOUN
ajfa-1442	116	46	set	set	VERB
ajfa-1442	116	47	and	and	CCONJ
ajfa-1442	116	48	meet	meet	VERB
ajfa-1442	116	49	their	their	PRON
ajfa-1442	116	50	financial	financial	ADJ
ajfa-1442	116	51	and	and	CCONJ
ajfa-1442	116	52	operating	operating	NOUN
ajfa-1442	116	53	targets	target	NOUN
ajfa-1442	116	54	”	"	PUNCT
ajfa-1442	116	55	.	.	PUNCT
ajfa-1442	117	1	so	so	ADV
ajfa-1442	117	2	far	far	ADV
ajfa-1442	117	3	,	,	PUNCT
ajfa-1442	117	4	this	this	PRON
ajfa-1442	117	5	can	can	AUX
ajfa-1442	117	6	only	only	ADV
ajfa-1442	117	7	be	be	AUX
ajfa-1442	117	8	achieved	achieve	VERB
ajfa-1442	117	9	if	if	SCONJ
ajfa-1442	117	10	the	the	DET
ajfa-1442	117	11	board	board	NOUN
ajfa-1442	117	12	has	have	VERB
ajfa-1442	117	13	the	the	DET
ajfa-1442	117	14	vital	vital	ADJ
ajfa-1442	117	15	expertise	expertise	NOUN
ajfa-1442	117	16	to	to	PART
ajfa-1442	117	17	fully	fully	ADV
ajfa-1442	117	18	embrace	embrace	VERB
ajfa-1442	117	19	such	such	ADJ
ajfa-1442	117	20	duties	duty	NOUN
ajfa-1442	117	21	.	.	PUNCT
ajfa-1442	118	1	according	accord	VERB
ajfa-1442	118	2	to	to	ADP
ajfa-1442	118	3	reilly	reilly	PROPN
ajfa-1442	118	4	(	(	PUNCT
ajfa-1442	118	5	2003	2003	NUM
ajfa-1442	118	6	)	)	PUNCT
ajfa-1442	118	7	,	,	PUNCT
ajfa-1442	118	8	governance	governance	NOUN
ajfa-1442	118	9	strategic	strategic	ADJ
ajfa-1442	118	10	business	business	NOUN
ajfa-1442	118	11	direction	direction	NOUN
ajfa-1442	118	12	and	and	CCONJ
ajfa-1442	118	13	finance	finance	NOUN
ajfa-1442	118	14	are	be	AUX
ajfa-1442	118	15	three	three	NUM
ajfa-1442	118	16	areas	area	NOUN
ajfa-1442	118	17	that	that	PRON
ajfa-1442	118	18	every	every	DET
ajfa-1442	118	19	director	director	NOUN
ajfa-1442	118	20	should	should	AUX
ajfa-1442	118	21	master	master	VERB
ajfa-1442	118	22	in	in	ADP
ajfa-1442	118	23	.	.	PUNCT
ajfa-1442	119	1	xie	xie	PROPN
ajfa-1442	119	2	et	et	PROPN
ajfa-1442	119	3	al	al	PROPN
ajfa-1442	119	4	.	.	PROPN
ajfa-1442	120	1	(	(	PUNCT
ajfa-1442	120	2	2003	2003	NUM
ajfa-1442	120	3	)	)	PUNCT
ajfa-1442	120	4	uncovered	uncover	VERB
ajfa-1442	120	5	that	that	SCONJ
ajfa-1442	120	6	boards	board	NOUN
ajfa-1442	120	7	of	of	ADP
ajfa-1442	120	8	directors	director	NOUN
ajfa-1442	120	9	with	with	ADP
ajfa-1442	120	10	corporate	corporate	ADJ
ajfa-1442	120	11	or	or	CCONJ
ajfa-1442	120	12	investment	investment	NOUN
ajfa-1442	120	13	banking	banking	NOUN
ajfa-1442	120	14	backgrounds	background	NOUN
ajfa-1442	120	15	are	be	AUX
ajfa-1442	120	16	negatively	negatively	ADV
ajfa-1442	120	17	related	relate	VERB
ajfa-1442	120	18	to	to	ADP
ajfa-1442	120	19	the	the	DET
ajfa-1442	120	20	level	level	NOUN
ajfa-1442	120	21	of	of	ADP
ajfa-1442	120	22	em	em	PRON
ajfa-1442	120	23	.	.	PUNCT
ajfa-1442	121	1	this	this	PRON
ajfa-1442	121	2	suggests	suggest	VERB
ajfa-1442	121	3	that	that	SCONJ
ajfa-1442	121	4	independent	independent	ADJ
ajfa-1442	121	5	directors	director	NOUN
ajfa-1442	121	6	with	with	ADP
ajfa-1442	121	7	corporate	corporate	ADJ
ajfa-1442	121	8	and	and	CCONJ
ajfa-1442	121	9	financial	financial	ADJ
ajfa-1442	121	10	backgrounds	background	NOUN
ajfa-1442	121	11	are	be	AUX
ajfa-1442	121	12	critical	critical	ADJ
ajfa-1442	121	13	to	to	PART
ajfa-1442	121	14	deter	deter	VERB
ajfa-1442	121	15	managed	manage	VERB
ajfa-1442	121	16	earnings	earning	NOUN
ajfa-1442	121	17	.	.	PUNCT
ajfa-1442	122	1	bedard	bedard	PROPN
ajfa-1442	122	2	et	et	PROPN
ajfa-1442	122	3	al	al	PROPN
ajfa-1442	122	4	.	.	PROPN
ajfa-1442	122	5	(	(	PUNCT
ajfa-1442	122	6	2004	2004	NUM
ajfa-1442	122	7	)	)	PUNCT
ajfa-1442	122	8	observed	observe	VERB
ajfa-1442	122	9	that	that	SCONJ
ajfa-1442	122	10	the	the	DET
ajfa-1442	122	11	presence	presence	NOUN
ajfa-1442	122	12	of	of	ADP
ajfa-1442	122	13	financial	financial	ADJ
ajfa-1442	122	14	expert	expert	NOUN
ajfa-1442	122	15	in	in	ADP
ajfa-1442	122	16	the	the	DET
ajfa-1442	122	17	audit	audit	NOUN
ajfa-1442	122	18	committee	committee	NOUN
ajfa-1442	122	19	was	be	AUX
ajfa-1442	122	20	negatively	negatively	ADV
ajfa-1442	122	21	related	relate	VERB
ajfa-1442	122	22	with	with	ADP
ajfa-1442	122	23	the	the	DET
ajfa-1442	122	24	probability	probability	NOUN
ajfa-1442	122	25	of	of	ADP
ajfa-1442	122	26	aggressive	aggressive	ADJ
ajfa-1442	122	27	em	em	PRON
ajfa-1442	122	28	.	.	PUNCT
ajfa-1442	123	1	karamanou	karamanou	PROPN
ajfa-1442	123	2	and	and	CCONJ
ajfa-1442	123	3	vafeas	vafea	NOUN
ajfa-1442	123	4	(	(	PUNCT
ajfa-1442	123	5	2005	2005	NUM
ajfa-1442	123	6	)	)	PUNCT
ajfa-1442	123	7	reported	report	VERB
ajfa-1442	123	8	that	that	SCONJ
ajfa-1442	123	9	the	the	DET
ajfa-1442	123	10	expertise	expertise	NOUN
ajfa-1442	123	11	of	of	ADP
ajfa-1442	123	12	audit	audit	NOUN
ajfa-1442	123	13	committee	committee	NOUN
ajfa-1442	123	14	was	be	AUX
ajfa-1442	123	15	positively	positively	ADV
ajfa-1442	123	16	related	relate	VERB
ajfa-1442	123	17	to	to	ADP
ajfa-1442	123	18	the	the	DET
ajfa-1442	123	19	market	market	NOUN
ajfa-1442	123	20	reaction	reaction	NOUN
ajfa-1442	123	21	of	of	ADP
ajfa-1442	123	22	earnings	earning	NOUN
ajfa-1442	123	23	forecast	forecast	NOUN
ajfa-1442	123	24	.	.	PUNCT
ajfa-1442	124	1	additionally	additionally	ADV
ajfa-1442	124	2	,	,	PUNCT
ajfa-1442	124	3	park	park	NOUN
ajfa-1442	124	4	and	and	CCONJ
ajfa-1442	124	5	shin	shin	NOUN
ajfa-1442	124	6	(	(	PUNCT
ajfa-1442	124	7	2004	2004	NUM
ajfa-1442	124	8	)	)	PUNCT
ajfa-1442	124	9	found	find	VERB
ajfa-1442	124	10	that	that	SCONJ
ajfa-1442	124	11	the	the	DET
ajfa-1442	124	12	presence	presence	NOUN
ajfa-1442	124	13	of	of	ADP
ajfa-1442	124	14	officers	officer	NOUN
ajfa-1442	124	15	from	from	ADP
ajfa-1442	124	16	financial	financial	ADJ
ajfa-1442	124	17	intermediaries	intermediary	NOUN
ajfa-1442	124	18	in	in	ADP
ajfa-1442	124	19	the	the	DET
ajfa-1442	124	20	board	board	NOUN
ajfa-1442	124	21	can	can	AUX
ajfa-1442	124	22	limit	limit	VERB
ajfa-1442	124	23	abnormal	abnormal	ADJ
ajfa-1442	124	24	accruals	accrual	NOUN
ajfa-1442	124	25	as	as	SCONJ
ajfa-1442	124	26	the	the	DET
ajfa-1442	124	27	unmanaged	unmanaged	ADJ
ajfa-1442	124	28	earnings	earning	NOUN
ajfa-1442	124	29	are	be	AUX
ajfa-1442	124	30	below	below	ADP
ajfa-1442	124	31	the	the	DET
ajfa-1442	124	32	target	target	NOUN
ajfa-1442	124	33	.	.	PUNCT
ajfa-1442	125	1	they	they	PRON
ajfa-1442	125	2	said	say	VERB
ajfa-1442	125	3	that	that	SCONJ
ajfa-1442	125	4	experienced	experience	VERB
ajfa-1442	125	5	outside	outside	ADJ
ajfa-1442	125	6	board	board	NOUN
ajfa-1442	125	7	members	member	NOUN
ajfa-1442	125	8	able	able	ADJ
ajfa-1442	125	9	to	to	PART
ajfa-1442	125	10	understand	understand	VERB
ajfa-1442	125	11	the	the	DET
ajfa-1442	125	12	firm	firm	NOUN
ajfa-1442	125	13	and	and	CCONJ
ajfa-1442	125	14	its	its	PRON
ajfa-1442	125	15	people	people	NOUN
ajfa-1442	125	16	better	well	ADV
ajfa-1442	125	17	and	and	CCONJ
ajfa-1442	125	18	consequently	consequently	ADV
ajfa-1442	125	19	improve	improve	VERB
ajfa-1442	125	20	their	their	PRON
ajfa-1442	125	21	governance	governance	NOUN
ajfa-1442	125	22	competencies	competency	NOUN
ajfa-1442	125	23	.	.	PUNCT
ajfa-1442	126	1	based	base	VERB
ajfa-1442	126	2	on	on	ADP
ajfa-1442	126	3	the	the	DET
ajfa-1442	126	4	above	above	ADJ
ajfa-1442	126	5	discussion	discussion	NOUN
ajfa-1442	126	6	,	,	PUNCT
ajfa-1442	126	7	it	it	PRON
ajfa-1442	126	8	can	can	AUX
ajfa-1442	126	9	be	be	AUX
ajfa-1442	126	10	said	say	VERB
ajfa-1442	126	11	that	that	SCONJ
ajfa-1442	126	12	there	there	PRON
ajfa-1442	126	13	is	be	VERB
ajfa-1442	126	14	a	a	DET
ajfa-1442	126	15	potential	potential	ADJ
ajfa-1442	126	16	relationship	relationship	NOUN
ajfa-1442	126	17	between	between	ADP
ajfa-1442	126	18	board	board	NOUN
ajfa-1442	126	19	financial	financial	ADJ
ajfa-1442	126	20	expertise	expertise	NOUN
ajfa-1442	126	21	and	and	CCONJ
ajfa-1442	126	22	em	em	PRON
ajfa-1442	126	23	.	.	PUNCT
ajfa-1442	127	1	thus	thus	ADV
ajfa-1442	127	2	the	the	DET
ajfa-1442	127	3	following	follow	VERB
ajfa-1442	127	4	hypothesis	hypothesis	NOUN
ajfa-1442	127	5	is	be	AUX
ajfa-1442	127	6	proposed	propose	VERB
ajfa-1442	127	7	:	:	PUNCT
ajfa-1442	127	8	h3	h3	VERB
ajfa-1442	127	9	:	:	PUNCT
ajfa-1442	127	10	the	the	DET
ajfa-1442	127	11	financial	financial	ADJ
ajfa-1442	127	12	expertise	expertise	NOUN
ajfa-1442	127	13	of	of	ADP
ajfa-1442	127	14	the	the	DET
ajfa-1442	127	15	board	board	NOUN
ajfa-1442	127	16	of	of	ADP
ajfa-1442	127	17	directors	director	NOUN
ajfa-1442	127	18	is	be	AUX
ajfa-1442	127	19	negatively	negatively	ADV
ajfa-1442	127	20	related	relate	VERB
ajfa-1442	127	21	to	to	ADP
ajfa-1442	127	22	earning	earn	VERB
ajfa-1442	127	23	management	management	NOUN
ajfa-1442	127	24	among	among	ADP
ajfa-1442	127	25	jordanian	jordanian	ADJ
ajfa-1442	127	26	listed	list	VERB
ajfa-1442	127	27	companies	company	NOUN
ajfa-1442	127	28	.	.	PUNCT
ajfa-1442	128	1	4.4	4.4	NUM
ajfa-1442	128	2	board	board	NOUN
ajfa-1442	128	3	size	size	NOUN
ajfa-1442	128	4	monks	monk	NOUN
ajfa-1442	128	5	and	and	CCONJ
ajfa-1442	128	6	minow	minow	PROPN
ajfa-1442	128	7	(	(	PUNCT
ajfa-1442	128	8	2011	2011	NUM
ajfa-1442	128	9	)	)	PUNCT
ajfa-1442	128	10	and	and	CCONJ
ajfa-1442	128	11	lipton	lipton	PROPN
ajfa-1442	128	12	and	and	CCONJ
ajfa-1442	128	13	lorsch	lorsch	PROPN
ajfa-1442	128	14	(	(	PUNCT
ajfa-1442	128	15	1992	1992	NUM
ajfa-1442	128	16	)	)	PUNCT
ajfa-1442	128	17	stated	state	VERB
ajfa-1442	128	18	that	that	SCONJ
ajfa-1442	128	19	larger	large	ADJ
ajfa-1442	128	20	boards	board	NOUN
ajfa-1442	128	21	are	be	AUX
ajfa-1442	128	22	able	able	ADJ
ajfa-1442	128	23	to	to	PART
ajfa-1442	128	24	commit	commit	VERB
ajfa-1442	128	25	more	more	ADJ
ajfa-1442	128	26	time	time	NOUN
ajfa-1442	128	27	and	and	CCONJ
ajfa-1442	128	28	effort	effort	NOUN
ajfa-1442	128	29	,	,	PUNCT
ajfa-1442	128	30	whereas	whereas	SCONJ
ajfa-1442	128	31	smaller	small	ADJ
ajfa-1442	128	32	boards	board	NOUN
ajfa-1442	128	33	are	be	AUX
ajfa-1442	128	34	able	able	ADJ
ajfa-1442	128	35	to	to	PART
ajfa-1442	128	36	commit	commit	VERB
ajfa-1442	128	37	less	less	ADJ
ajfa-1442	128	38	time	time	NOUN
ajfa-1442	128	39	and	and	CCONJ
ajfa-1442	128	40	effort	effort	NOUN
ajfa-1442	128	41	,	,	PUNCT
ajfa-1442	128	42	to	to	ADP
ajfa-1442	128	43	overseeing	oversee	VERB
ajfa-1442	128	44	management	management	NOUN
ajfa-1442	128	45	.	.	PUNCT
ajfa-1442	129	1	klein	klein	PROPN
ajfa-1442	129	2	(	(	PUNCT
ajfa-1442	129	3	2002b	2002b	NUM
ajfa-1442	129	4	)	)	PUNCT
ajfa-1442	129	5	extended	extend	VERB
ajfa-1442	129	6	this	this	DET
ajfa-1442	129	7	argument	argument	NOUN
ajfa-1442	129	8	by	by	ADP
ajfa-1442	129	9	saying	say	VERB
ajfa-1442	129	10	that	that	SCONJ
ajfa-1442	129	11	board	board	PROPN
ajfa-1442	129	12	asian	asian	PROPN
ajfa-1442	129	13	journal	journal	PROPN
ajfa-1442	129	14	of	of	ADP
ajfa-1442	129	15	finance	finance	PROPN
ajfa-1442	129	16	&	&	CCONJ
ajfa-1442	129	17	accounting	accounting	PROPN
ajfa-1442	129	18	issn	issn	PROPN
ajfa-1442	129	19	1946	1946	NUM
ajfa-1442	129	20	-	-	PUNCT
ajfa-1442	129	21	052x	052x	NOUN
ajfa-1442	129	22	2012	2012	NUM
ajfa-1442	129	23	,	,	PUNCT
ajfa-1442	129	24	vol	vol	NOUN
ajfa-1442	129	25	.	.	PROPN
ajfa-1442	129	26	4	4	NUM
ajfa-1442	129	27	,	,	PUNCT
ajfa-1442	129	28	no	no	INTJ
ajfa-1442	129	29	.	.	NOUN
ajfa-1442	129	30	1	1	NUM
ajfa-1442	129	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	129	32	253	253	NUM
ajfa-1442	129	33	monitoring	monitoring	NOUN
ajfa-1442	129	34	is	be	AUX
ajfa-1442	129	35	positively	positively	ADV
ajfa-1442	129	36	associated	associate	VERB
ajfa-1442	129	37	with	with	ADP
ajfa-1442	129	38	larger	large	ADJ
ajfa-1442	129	39	boards	board	NOUN
ajfa-1442	129	40	because	because	SCONJ
ajfa-1442	129	41	of	of	ADP
ajfa-1442	129	42	their	their	PRON
ajfa-1442	129	43	ability	ability	NOUN
ajfa-1442	129	44	to	to	PART
ajfa-1442	129	45	distribute	distribute	VERB
ajfa-1442	129	46	the	the	DET
ajfa-1442	129	47	workload	workload	NOUN
ajfa-1442	129	48	to	to	ADP
ajfa-1442	129	49	many	many	ADJ
ajfa-1442	129	50	people	people	NOUN
ajfa-1442	129	51	.	.	PUNCT
ajfa-1442	130	1	xie	xie	PROPN
ajfa-1442	130	2	et	et	PROPN
ajfa-1442	130	3	al	al	PROPN
ajfa-1442	130	4	.	.	PROPN
ajfa-1442	131	1	(	(	PUNCT
ajfa-1442	131	2	2003	2003	NUM
ajfa-1442	131	3	)	)	PUNCT
ajfa-1442	131	4	uncovered	uncover	VERB
ajfa-1442	131	5	em	em	PRON
ajfa-1442	131	6	is	be	AUX
ajfa-1442	131	7	less	less	ADV
ajfa-1442	131	8	likely	likely	ADJ
ajfa-1442	131	9	to	to	PART
ajfa-1442	131	10	take	take	VERB
ajfa-1442	131	11	place	place	NOUN
ajfa-1442	131	12	in	in	ADP
ajfa-1442	131	13	firms	firm	NOUN
ajfa-1442	131	14	with	with	ADP
ajfa-1442	131	15	larger	large	ADJ
ajfa-1442	131	16	boards	board	NOUN
ajfa-1442	131	17	.	.	PUNCT
ajfa-1442	132	1	yu	yu	PROPN
ajfa-1442	132	2	(	(	PUNCT
ajfa-1442	132	3	2008	2008	NUM
ajfa-1442	132	4	)	)	PUNCT
ajfa-1442	132	5	found	find	VERB
ajfa-1442	132	6	that	that	SCONJ
ajfa-1442	132	7	small	small	ADJ
ajfa-1442	132	8	boards	board	NOUN
ajfa-1442	132	9	seem	seem	VERB
ajfa-1442	132	10	more	more	ADV
ajfa-1442	132	11	prone	prone	ADJ
ajfa-1442	132	12	to	to	ADP
ajfa-1442	132	13	failure	failure	NOUN
ajfa-1442	132	14	to	to	PART
ajfa-1442	132	15	detect	detect	VERB
ajfa-1442	132	16	em	em	PRON
ajfa-1442	132	17	.	.	PUNCT
ajfa-1442	133	1	implicit	implicit	ADJ
ajfa-1442	133	2	in	in	ADP
ajfa-1442	133	3	these	these	DET
ajfa-1442	133	4	findings	finding	NOUN
ajfa-1442	133	5	is	be	AUX
ajfa-1442	133	6	that	that	SCONJ
ajfa-1442	133	7	smaller	small	ADJ
ajfa-1442	133	8	boards	board	NOUN
ajfa-1442	133	9	incline	incline	VERB
ajfa-1442	133	10	to	to	PART
ajfa-1442	133	11	be	be	AUX
ajfa-1442	133	12	influenced	influence	VERB
ajfa-1442	133	13	by	by	ADP
ajfa-1442	133	14	the	the	DET
ajfa-1442	133	15	management	management	NOUN
ajfa-1442	133	16	or	or	CCONJ
ajfa-1442	133	17	dominated	dominate	VERB
ajfa-1442	133	18	by	by	ADP
ajfa-1442	133	19	block	block	NOUN
ajfa-1442	133	20	-	-	PUNCT
ajfa-1442	133	21	holders	holder	NOUN
ajfa-1442	133	22	,	,	PUNCT
ajfa-1442	133	23	as	as	SCONJ
ajfa-1442	133	24	larger	large	ADJ
ajfa-1442	133	25	boards	board	NOUN
ajfa-1442	133	26	are	be	AUX
ajfa-1442	133	27	more	more	ADV
ajfa-1442	133	28	capable	capable	ADJ
ajfa-1442	133	29	of	of	ADP
ajfa-1442	133	30	monitoring	monitor	VERB
ajfa-1442	133	31	the	the	DET
ajfa-1442	133	32	top	top	ADJ
ajfa-1442	133	33	management	management	NOUN
ajfa-1442	133	34	actions	action	NOUN
ajfa-1442	133	35	.	.	PUNCT
ajfa-1442	134	1	abdul	abdul	PROPN
ajfa-1442	134	2	rahman	rahman	PROPN
ajfa-1442	134	3	and	and	CCONJ
ajfa-1442	134	4	ali	ali	PROPN
ajfa-1442	134	5	(	(	PUNCT
ajfa-1442	134	6	2006	2006	NUM
ajfa-1442	134	7	)	)	PUNCT
ajfa-1442	134	8	and	and	CCONJ
ajfa-1442	134	9	kao	kao	PROPN
ajfa-1442	134	10	and	and	CCONJ
ajfa-1442	134	11	chen	chen	PROPN
ajfa-1442	134	12	(	(	PUNCT
ajfa-1442	134	13	2004	2004	NUM
ajfa-1442	134	14	)	)	PUNCT
ajfa-1442	134	15	found	find	VERB
ajfa-1442	134	16	a	a	DET
ajfa-1442	134	17	significant	significant	ADJ
ajfa-1442	134	18	positive	positive	ADJ
ajfa-1442	134	19	association	association	NOUN
ajfa-1442	134	20	between	between	ADP
ajfa-1442	134	21	board	board	NOUN
ajfa-1442	134	22	size	size	NOUN
ajfa-1442	134	23	and	and	CCONJ
ajfa-1442	134	24	the	the	DET
ajfa-1442	134	25	empirical	empirical	ADJ
ajfa-1442	134	26	indicator	indicator	NOUN
ajfa-1442	134	27	of	of	ADP
ajfa-1442	134	28	em	em	PRON
ajfa-1442	134	29	.	.	PUNCT
ajfa-1442	135	1	however	however	ADV
ajfa-1442	135	2	,	,	PUNCT
ajfa-1442	135	3	as	as	ADP
ajfa-1442	135	4	xie	xie	PROPN
ajfa-1442	135	5	et	et	PROPN
ajfa-1442	135	6	al	al	PROPN
ajfa-1442	135	7	.	.	PROPN
ajfa-1442	135	8	(	(	PUNCT
ajfa-1442	135	9	2003	2003	NUM
ajfa-1442	135	10	)	)	PUNCT
ajfa-1442	135	11	found	find	VERB
ajfa-1442	135	12	a	a	DET
ajfa-1442	135	13	negative	negative	ADJ
ajfa-1442	135	14	association	association	NOUN
ajfa-1442	135	15	between	between	ADP
ajfa-1442	135	16	em	em	PRON
ajfa-1442	135	17	and	and	CCONJ
ajfa-1442	135	18	board	board	NOUN
ajfa-1442	135	19	size	size	NOUN
ajfa-1442	135	20	.	.	PUNCT
ajfa-1442	136	1	their	their	PRON
ajfa-1442	136	2	different	different	ADJ
ajfa-1442	136	3	results	result	NOUN
ajfa-1442	136	4	might	might	AUX
ajfa-1442	136	5	be	be	AUX
ajfa-1442	136	6	because	because	SCONJ
ajfa-1442	136	7	of	of	ADP
ajfa-1442	136	8	different	different	ADJ
ajfa-1442	136	9	types	type	NOUN
ajfa-1442	136	10	of	of	ADP
ajfa-1442	136	11	em	em	PRON
ajfa-1442	136	12	adopted	adopt	VERB
ajfa-1442	136	13	or	or	CCONJ
ajfa-1442	136	14	different	different	ADJ
ajfa-1442	136	15	markets	market	NOUN
ajfa-1442	136	16	and	and	CCONJ
ajfa-1442	136	17	corporate	corporate	ADJ
ajfa-1442	136	18	governance	governance	NOUN
ajfa-1442	136	19	practice	practice	NOUN
ajfa-1442	136	20	.	.	PUNCT
ajfa-1442	137	1	based	base	VERB
ajfa-1442	137	2	on	on	ADP
ajfa-1442	137	3	the	the	DET
ajfa-1442	137	4	above	above	ADJ
ajfa-1442	137	5	discussion	discussion	NOUN
ajfa-1442	137	6	,	,	PUNCT
ajfa-1442	137	7	it	it	PRON
ajfa-1442	137	8	can	can	AUX
ajfa-1442	137	9	be	be	AUX
ajfa-1442	137	10	said	say	VERB
ajfa-1442	137	11	that	that	SCONJ
ajfa-1442	137	12	there	there	PRON
ajfa-1442	137	13	is	be	VERB
ajfa-1442	137	14	a	a	DET
ajfa-1442	137	15	potential	potential	ADJ
ajfa-1442	137	16	relationship	relationship	NOUN
ajfa-1442	137	17	between	between	ADP
ajfa-1442	137	18	board	board	NOUN
ajfa-1442	137	19	size	size	NOUN
ajfa-1442	137	20	and	and	CCONJ
ajfa-1442	137	21	em	em	PRON
ajfa-1442	137	22	.	.	PUNCT
ajfa-1442	138	1	thus	thus	ADV
ajfa-1442	138	2	the	the	DET
ajfa-1442	138	3	following	follow	VERB
ajfa-1442	138	4	hypothesis	hypothesis	NOUN
ajfa-1442	138	5	is	be	AUX
ajfa-1442	138	6	proposed	propose	VERB
ajfa-1442	138	7	:	:	PUNCT
ajfa-1442	138	8	h4	h4	NOUN
ajfa-1442	138	9	:	:	PUNCT
ajfa-1442	138	10	the	the	DET
ajfa-1442	138	11	size	size	NOUN
ajfa-1442	138	12	of	of	ADP
ajfa-1442	138	13	board	board	NOUN
ajfa-1442	138	14	of	of	ADP
ajfa-1442	138	15	directors	director	NOUN
ajfa-1442	138	16	is	be	AUX
ajfa-1442	138	17	negatively	negatively	ADV
ajfa-1442	138	18	related	relate	VERB
ajfa-1442	138	19	to	to	ADP
ajfa-1442	138	20	earning	earn	VERB
ajfa-1442	138	21	management	management	NOUN
ajfa-1442	138	22	among	among	ADP
ajfa-1442	138	23	jordanian	jordanian	ADJ
ajfa-1442	138	24	listed	list	VERB
ajfa-1442	138	25	companies	company	NOUN
ajfa-1442	138	26	.	.	PUNCT
ajfa-1442	139	1	4.5	4.5	NUM
ajfa-1442	139	2	board	board	NOUN
ajfa-1442	139	3	meetings	meeting	NOUN
ajfa-1442	139	4	directors	director	NOUN
ajfa-1442	139	5	on	on	ADP
ajfa-1442	139	6	boards	board	NOUN
ajfa-1442	139	7	that	that	PRON
ajfa-1442	139	8	meet	meet	VERB
ajfa-1442	139	9	regularly	regularly	ADV
ajfa-1442	139	10	are	be	AUX
ajfa-1442	139	11	more	more	ADV
ajfa-1442	139	12	likely	likely	ADJ
ajfa-1442	139	13	to	to	PART
ajfa-1442	139	14	discharge	discharge	VERB
ajfa-1442	139	15	their	their	PRON
ajfa-1442	139	16	duties	duty	NOUN
ajfa-1442	139	17	in	in	ADP
ajfa-1442	139	18	accordance	accordance	NOUN
ajfa-1442	139	19	with	with	ADP
ajfa-1442	139	20	interests	interest	NOUN
ajfa-1442	139	21	of	of	ADP
ajfa-1442	139	22	shareholders	shareholder	NOUN
ajfa-1442	139	23	since	since	SCONJ
ajfa-1442	139	24	more	more	ADJ
ajfa-1442	139	25	time	time	NOUN
ajfa-1442	139	26	can	can	AUX
ajfa-1442	139	27	be	be	AUX
ajfa-1442	139	28	devoted	devote	VERB
ajfa-1442	139	29	to	to	ADP
ajfa-1442	139	30	monitoring	monitor	VERB
ajfa-1442	139	31	issues	issue	NOUN
ajfa-1442	139	32	such	such	ADJ
ajfa-1442	139	33	as	as	ADP
ajfa-1442	139	34	em	em	PRON
ajfa-1442	139	35	,	,	PUNCT
ajfa-1442	139	36	conflicts	conflict	NOUN
ajfa-1442	139	37	of	of	ADP
ajfa-1442	139	38	interest	interest	NOUN
ajfa-1442	139	39	and	and	CCONJ
ajfa-1442	139	40	monitoring	monitoring	NOUN
ajfa-1442	139	41	management	management	NOUN
ajfa-1442	139	42	.	.	PUNCT
ajfa-1442	140	1	on	on	ADP
ajfa-1442	140	2	the	the	DET
ajfa-1442	140	3	other	other	ADJ
ajfa-1442	140	4	hand	hand	NOUN
ajfa-1442	140	5	,	,	PUNCT
ajfa-1442	140	6	boards	board	NOUN
ajfa-1442	140	7	that	that	PRON
ajfa-1442	140	8	hardly	hardly	ADV
ajfa-1442	140	9	ever	ever	ADV
ajfa-1442	140	10	meet	meet	VERB
ajfa-1442	140	11	may	may	AUX
ajfa-1442	140	12	have	have	VERB
ajfa-1442	140	13	no	no	DET
ajfa-1442	140	14	time	time	NOUN
ajfa-1442	140	15	to	to	PART
ajfa-1442	140	16	find	find	VERB
ajfa-1442	140	17	out	out	ADP
ajfa-1442	140	18	about	about	ADP
ajfa-1442	140	19	such	such	ADJ
ajfa-1442	140	20	complex	complex	ADJ
ajfa-1442	140	21	issues	issue	NOUN
ajfa-1442	140	22	and	and	CCONJ
ajfa-1442	140	23	may	may	AUX
ajfa-1442	140	24	perhaps	perhaps	ADV
ajfa-1442	140	25	have	have	VERB
ajfa-1442	140	26	time	time	NOUN
ajfa-1442	140	27	only	only	ADV
ajfa-1442	140	28	to	to	PART
ajfa-1442	140	29	rubber	rubber	NOUN
ajfa-1442	140	30	stamp	stamp	NOUN
ajfa-1442	140	31	management	management	NOUN
ajfa-1442	140	32	plans	plan	NOUN
ajfa-1442	140	33	.	.	PUNCT
ajfa-1442	141	1	there	there	PRON
ajfa-1442	141	2	are	be	VERB
ajfa-1442	141	3	few	few	ADJ
ajfa-1442	141	4	studies	study	NOUN
ajfa-1442	141	5	of	of	ADP
ajfa-1442	141	6	the	the	DET
ajfa-1442	141	7	impact	impact	NOUN
ajfa-1442	141	8	on	on	ADP
ajfa-1442	141	9	board	board	NOUN
ajfa-1442	141	10	meeting	meeting	NOUN
ajfa-1442	141	11	frequency	frequency	NOUN
ajfa-1442	141	12	on	on	ADP
ajfa-1442	141	13	em	em	PRON
ajfa-1442	141	14	.	.	PUNCT
ajfa-1442	142	1	xie	xie	PROPN
ajfa-1442	142	2	et	et	PROPN
ajfa-1442	142	3	al	al	PROPN
ajfa-1442	142	4	.	.	PROPN
ajfa-1442	143	1	(	(	PUNCT
ajfa-1442	143	2	2003	2003	NUM
ajfa-1442	143	3	)	)	PUNCT
ajfa-1442	143	4	argued	argue	VERB
ajfa-1442	143	5	that	that	SCONJ
ajfa-1442	143	6	a	a	DET
ajfa-1442	143	7	board	board	NOUN
ajfa-1442	143	8	that	that	PRON
ajfa-1442	143	9	meets	meet	VERB
ajfa-1442	143	10	rarely	rarely	ADV
ajfa-1442	143	11	may	may	AUX
ajfa-1442	143	12	only	only	ADV
ajfa-1442	143	13	have	have	VERB
ajfa-1442	143	14	time	time	NOUN
ajfa-1442	143	15	for	for	ADP
ajfa-1442	143	16	signing	sign	VERB
ajfa-1442	143	17	off	off	ADP
ajfa-1442	143	18	management	management	NOUN
ajfa-1442	143	19	plans	plan	NOUN
ajfa-1442	143	20	and	and	CCONJ
ajfa-1442	143	21	listening	listen	VERB
ajfa-1442	143	22	to	to	ADP
ajfa-1442	143	23	presentations	presentation	NOUN
ajfa-1442	143	24	;	;	PUNCT
ajfa-1442	143	25	hence	hence	ADV
ajfa-1442	143	26	,	,	PUNCT
ajfa-1442	143	27	they	they	PRON
ajfa-1442	143	28	may	may	AUX
ajfa-1442	143	29	not	not	PART
ajfa-1442	143	30	have	have	VERB
ajfa-1442	143	31	time	time	NOUN
ajfa-1442	143	32	to	to	PART
ajfa-1442	143	33	focus	focus	VERB
ajfa-1442	143	34	on	on	ADP
ajfa-1442	143	35	issues	issue	NOUN
ajfa-1442	143	36	such	such	ADJ
ajfa-1442	143	37	as	as	ADP
ajfa-1442	143	38	em	em	PRON
ajfa-1442	143	39	.	.	PUNCT
ajfa-1442	144	1	in	in	ADP
ajfa-1442	144	2	other	other	ADJ
ajfa-1442	144	3	words	word	NOUN
ajfa-1442	144	4	they	they	PRON
ajfa-1442	144	5	found	find	VERB
ajfa-1442	144	6	that	that	SCONJ
ajfa-1442	144	7	em	em	PRON
ajfa-1442	144	8	was	be	AUX
ajfa-1442	144	9	significantly	significantly	ADV
ajfa-1442	144	10	negatively	negatively	ADV
ajfa-1442	144	11	related	relate	VERB
ajfa-1442	144	12	to	to	ADP
ajfa-1442	144	13	the	the	DET
ajfa-1442	144	14	number	number	NOUN
ajfa-1442	144	15	of	of	ADP
ajfa-1442	144	16	board	board	NOUN
ajfa-1442	144	17	meetings	meeting	NOUN
ajfa-1442	144	18	.	.	PUNCT
ajfa-1442	145	1	on	on	ADP
ajfa-1442	145	2	the	the	DET
ajfa-1442	145	3	other	other	ADJ
ajfa-1442	145	4	hand	hand	NOUN
ajfa-1442	145	5	,	,	PUNCT
ajfa-1442	145	6	adams	adams	PROPN
ajfa-1442	145	7	et	et	PROPN
ajfa-1442	145	8	al	al	PROPN
ajfa-1442	145	9	.	.	PROPN
ajfa-1442	145	10	(	(	PUNCT
ajfa-1442	145	11	2008	2008	NUM
ajfa-1442	145	12	)	)	PUNCT
ajfa-1442	145	13	found	find	VERB
ajfa-1442	145	14	that	that	SCONJ
ajfa-1442	145	15	directors	director	NOUN
ajfa-1442	145	16	who	who	PRON
ajfa-1442	145	17	primarily	primarily	ADV
ajfa-1442	145	18	monitor	monitor	VERB
ajfa-1442	145	19	management	management	NOUN
ajfa-1442	145	20	perceives	perceive	VERB
ajfa-1442	145	21	that	that	SCONJ
ajfa-1442	145	22	they	they	PRON
ajfa-1442	145	23	participate	participate	VERB
ajfa-1442	145	24	less	less	ADV
ajfa-1442	145	25	in	in	ADP
ajfa-1442	145	26	boardroom	boardroom	NOUN
ajfa-1442	145	27	discussion	discussion	NOUN
ajfa-1442	145	28	than	than	ADP
ajfa-1442	145	29	other	other	ADJ
ajfa-1442	145	30	directors	director	NOUN
ajfa-1442	145	31	and	and	CCONJ
ajfa-1442	145	32	that	that	SCONJ
ajfa-1442	145	33	the	the	DET
ajfa-1442	145	34	ceo	ceo	NOUN
ajfa-1442	145	35	often	often	ADV
ajfa-1442	145	36	asks	ask	VERB
ajfa-1442	145	37	them	they	PRON
ajfa-1442	145	38	for	for	ADP
ajfa-1442	145	39	advice	advice	NOUN
ajfa-1442	145	40	.	.	PUNCT
ajfa-1442	146	1	bearing	bear	VERB
ajfa-1442	146	2	in	in	ADP
ajfa-1442	146	3	mind	mind	NOUN
ajfa-1442	146	4	the	the	DET
ajfa-1442	146	5	above	above	ADJ
ajfa-1442	146	6	conflicting	conflicting	ADJ
ajfa-1442	146	7	views	view	NOUN
ajfa-1442	146	8	,	,	PUNCT
ajfa-1442	146	9	this	this	DET
ajfa-1442	146	10	paper	paper	NOUN
ajfa-1442	146	11	still	still	ADV
ajfa-1442	146	12	believes	believe	VERB
ajfa-1442	146	13	that	that	SCONJ
ajfa-1442	146	14	there	there	PRON
ajfa-1442	146	15	is	be	VERB
ajfa-1442	146	16	a	a	DET
ajfa-1442	146	17	potential	potential	ADJ
ajfa-1442	146	18	relationship	relationship	NOUN
ajfa-1442	146	19	between	between	ADP
ajfa-1442	146	20	board	board	NOUN
ajfa-1442	146	21	meeting	meeting	NOUN
ajfa-1442	146	22	and	and	CCONJ
ajfa-1442	146	23	em	em	PRON
ajfa-1442	146	24	.	.	PUNCT
ajfa-1442	147	1	thus	thus	ADV
ajfa-1442	147	2	the	the	DET
ajfa-1442	147	3	following	follow	VERB
ajfa-1442	147	4	hypothesis	hypothesis	NOUN
ajfa-1442	147	5	is	be	AUX
ajfa-1442	147	6	proposed	propose	VERB
ajfa-1442	147	7	:	:	PUNCT
ajfa-1442	147	8	h5	h5	PROPN
ajfa-1442	147	9	:	:	PUNCT
ajfa-1442	147	10	the	the	DET
ajfa-1442	147	11	number	number	NOUN
ajfa-1442	147	12	of	of	ADP
ajfa-1442	147	13	board	board	NOUN
ajfa-1442	147	14	of	of	ADP
ajfa-1442	147	15	directors	director	NOUN
ajfa-1442	147	16	meeting	meet	VERB
ajfa-1442	147	17	negatively	negatively	ADV
ajfa-1442	147	18	related	relate	VERB
ajfa-1442	147	19	to	to	ADP
ajfa-1442	147	20	earning	earn	VERB
ajfa-1442	147	21	management	management	NOUN
ajfa-1442	147	22	among	among	ADP
ajfa-1442	147	23	jordanian	jordanian	ADJ
ajfa-1442	147	24	listed	list	VERB
ajfa-1442	147	25	companies	company	NOUN
ajfa-1442	147	26	.	.	PUNCT
ajfa-1442	148	1	5	5	X
ajfa-1442	148	2	.	.	X
ajfa-1442	148	3	summary	summary	NOUN
ajfa-1442	148	4	and	and	CCONJ
ajfa-1442	148	5	conclusions	conclusion	NOUN
ajfa-1442	148	6	issues	issue	NOUN
ajfa-1442	148	7	relating	relate	VERB
ajfa-1442	148	8	to	to	ADP
ajfa-1442	148	9	em	em	PRON
ajfa-1442	148	10	and	and	CCONJ
ajfa-1442	148	11	its	its	PRON
ajfa-1442	148	12	effects	effect	NOUN
ajfa-1442	148	13	on	on	ADP
ajfa-1442	148	14	the	the	DET
ajfa-1442	148	15	frq	frq	PROPN
ajfa-1442	148	16	are	be	AUX
ajfa-1442	148	17	discussed	discuss	VERB
ajfa-1442	148	18	.	.	PUNCT
ajfa-1442	149	1	previous	previous	ADJ
ajfa-1442	149	2	studies	study	NOUN
ajfa-1442	149	3	provide	provide	VERB
ajfa-1442	149	4	evidence	evidence	NOUN
ajfa-1442	149	5	on	on	ADP
ajfa-1442	149	6	the	the	DET
ajfa-1442	149	7	existence	existence	NOUN
ajfa-1442	149	8	of	of	ADP
ajfa-1442	149	9	em	em	PRON
ajfa-1442	149	10	when	when	SCONJ
ajfa-1442	149	11	managers	manager	NOUN
ajfa-1442	149	12	have	have	VERB
ajfa-1442	149	13	both	both	CCONJ
ajfa-1442	149	14	the	the	DET
ajfa-1442	149	15	incentive	incentive	NOUN
ajfa-1442	149	16	and	and	CCONJ
ajfa-1442	149	17	opportunity	opportunity	NOUN
ajfa-1442	149	18	to	to	PART
ajfa-1442	149	19	manage	manage	VERB
ajfa-1442	149	20	earnings	earning	NOUN
ajfa-1442	149	21	.	.	PUNCT
ajfa-1442	150	1	three	three	NUM
ajfa-1442	150	2	main	main	ADJ
ajfa-1442	150	3	factors	factor	NOUN
ajfa-1442	150	4	(	(	PUNCT
ajfa-1442	150	5	i.e.	i.e.	X
ajfa-1442	150	6	contractual	contractual	ADJ
ajfa-1442	150	7	incentives	incentive	NOUN
ajfa-1442	150	8	,	,	PUNCT
ajfa-1442	150	9	market	market	NOUN
ajfa-1442	150	10	incentives	incentive	NOUN
ajfa-1442	150	11	and	and	CCONJ
ajfa-1442	150	12	regulatory	regulatory	ADJ
ajfa-1442	150	13	incentives	incentive	NOUN
ajfa-1442	150	14	)	)	PUNCT
ajfa-1442	150	15	are	be	AUX
ajfa-1442	150	16	identified	identify	VERB
ajfa-1442	150	17	to	to	PART
ajfa-1442	150	18	create	create	VERB
ajfa-1442	150	19	motives	motive	NOUN
ajfa-1442	150	20	for	for	ADP
ajfa-1442	150	21	em	em	PRON
ajfa-1442	150	22	that	that	PRON
ajfa-1442	150	23	lead	lead	VERB
ajfa-1442	150	24	to	to	ADP
ajfa-1442	150	25	lower	lower	ADV
ajfa-1442	150	26	frq	frq	PROPN
ajfa-1442	150	27	.	.	PUNCT
ajfa-1442	151	1	while	while	SCONJ
ajfa-1442	151	2	previous	previous	ADJ
ajfa-1442	151	3	research	research	NOUN
ajfa-1442	151	4	suggests	suggest	VERB
ajfa-1442	151	5	that	that	SCONJ
ajfa-1442	151	6	em	em	PRON
ajfa-1442	151	7	does	do	AUX
ajfa-1442	151	8	occur	occur	VERB
ajfa-1442	151	9	,	,	PUNCT
ajfa-1442	151	10	recent	recent	ADJ
ajfa-1442	151	11	research	research	NOUN
ajfa-1442	151	12	demonstrates	demonstrate	VERB
ajfa-1442	151	13	the	the	DET
ajfa-1442	151	14	critical	critical	ADJ
ajfa-1442	151	15	role	role	NOUN
ajfa-1442	151	16	asian	asian	ADJ
ajfa-1442	151	17	journal	journal	NOUN
ajfa-1442	151	18	of	of	ADP
ajfa-1442	151	19	finance	finance	PROPN
ajfa-1442	151	20	&	&	CCONJ
ajfa-1442	151	21	accounting	accounting	PROPN
ajfa-1442	151	22	issn	issn	PROPN
ajfa-1442	151	23	1946	1946	NUM
ajfa-1442	151	24	-	-	PUNCT
ajfa-1442	151	25	052x	052x	NOUN
ajfa-1442	151	26	2012	2012	NUM
ajfa-1442	151	27	,	,	PUNCT
ajfa-1442	151	28	vol	vol	NOUN
ajfa-1442	151	29	.	.	PROPN
ajfa-1442	152	1	4	4	NUM
ajfa-1442	152	2	,	,	PUNCT
ajfa-1442	152	3	no	no	INTJ
ajfa-1442	152	4	.	.	NOUN
ajfa-1442	152	5	1	1	NUM
ajfa-1442	152	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	152	7	254	254	NUM
ajfa-1442	152	8	of	of	ADP
ajfa-1442	152	9	corporate	corporate	ADJ
ajfa-1442	152	10	governance	governance	NOUN
ajfa-1442	152	11	in	in	ADP
ajfa-1442	152	12	monitoring	monitor	VERB
ajfa-1442	152	13	em	em	PRON
ajfa-1442	152	14	activities	activity	NOUN
ajfa-1442	152	15	and	and	CCONJ
ajfa-1442	152	16	improving	improve	VERB
ajfa-1442	152	17	frq	frq	PROPN
ajfa-1442	152	18	.	.	PUNCT
ajfa-1442	153	1	this	this	DET
ajfa-1442	153	2	paper	paper	NOUN
ajfa-1442	153	3	,	,	PUNCT
ajfa-1442	153	4	however	however	ADV
ajfa-1442	153	5	,	,	PUNCT
ajfa-1442	153	6	discusses	discuss	VERB
ajfa-1442	153	7	one	one	NUM
ajfa-1442	153	8	of	of	ADP
ajfa-1442	153	9	the	the	DET
ajfa-1442	153	10	elements	element	NOUN
ajfa-1442	153	11	of	of	ADP
ajfa-1442	153	12	corporate	corporate	ADJ
ajfa-1442	153	13	governance	governance	NOUN
ajfa-1442	153	14	which	which	PRON
ajfa-1442	153	15	is	be	AUX
ajfa-1442	153	16	board	board	NOUN
ajfa-1442	153	17	characteristics	characteristic	NOUN
ajfa-1442	153	18	.	.	PUNCT
ajfa-1442	154	1	to	to	PART
ajfa-1442	154	2	be	be	AUX
ajfa-1442	154	3	more	more	ADV
ajfa-1442	154	4	specific	specific	ADJ
ajfa-1442	154	5	this	this	DET
ajfa-1442	154	6	paper	paper	NOUN
ajfa-1442	154	7	intends	intend	VERB
ajfa-1442	154	8	to	to	PART
ajfa-1442	154	9	investigate	investigate	VERB
ajfa-1442	154	10	the	the	DET
ajfa-1442	154	11	roles	role	NOUN
ajfa-1442	154	12	of	of	ADP
ajfa-1442	154	13	the	the	DET
ajfa-1442	154	14	board	board	NOUN
ajfa-1442	154	15	of	of	ADP
ajfa-1442	154	16	directors	director	NOUN
ajfa-1442	154	17	on	on	ADP
ajfa-1442	154	18	em	em	PRON
ajfa-1442	154	19	among	among	ADP
ajfa-1442	154	20	jordanian	jordanian	ADJ
ajfa-1442	154	21	listed	list	VERB
ajfa-1442	154	22	companies	company	NOUN
ajfa-1442	154	23	.	.	PUNCT
ajfa-1442	155	1	the	the	DET
ajfa-1442	155	2	study	study	NOUN
ajfa-1442	155	3	serves	serve	VERB
ajfa-1442	155	4	as	as	ADP
ajfa-1442	155	5	a	a	DET
ajfa-1442	155	6	wake	wake	VERB
ajfa-1442	155	7	-	-	PUNCT
ajfa-1442	155	8	up	up	ADP
ajfa-1442	155	9	call	call	NOUN
ajfa-1442	155	10	for	for	ADP
ajfa-1442	155	11	reforming	reform	VERB
ajfa-1442	155	12	the	the	DET
ajfa-1442	155	13	management	management	NOUN
ajfa-1442	155	14	and	and	CCONJ
ajfa-1442	155	15	boards	board	NOUN
ajfa-1442	155	16	in	in	ADP
ajfa-1442	155	17	jordan	jordan	PROPN
ajfa-1442	155	18	.	.	PUNCT
ajfa-1442	156	1	to	to	PART
ajfa-1442	156	2	achieve	achieve	VERB
ajfa-1442	156	3	this	this	DET
ajfa-1442	156	4	five	five	NUM
ajfa-1442	156	5	board	board	NOUN
ajfa-1442	156	6	characteristics	characteristic	NOUN
ajfa-1442	156	7	are	be	AUX
ajfa-1442	156	8	proposed	propose	VERB
ajfa-1442	156	9	,	,	PUNCT
ajfa-1442	156	10	namely	namely	ADV
ajfa-1442	156	11	,	,	PUNCT
ajfa-1442	156	12	board	board	NOUN
ajfa-1442	156	13	independent	independent	ADJ
ajfa-1442	156	14	,	,	PUNCT
ajfa-1442	156	15	ceo	ceo	NOUN
ajfa-1442	156	16	duality	duality	NOUN
ajfa-1442	156	17	,	,	PUNCT
ajfa-1442	156	18	board	board	NOUN
ajfa-1442	156	19	financial	financial	ADJ
ajfa-1442	156	20	expertise	expertise	NOUN
ajfa-1442	156	21	,	,	PUNCT
ajfa-1442	156	22	board	board	NOUN
ajfa-1442	156	23	size	size	NOUN
ajfa-1442	156	24	and	and	CCONJ
ajfa-1442	156	25	board	board	NOUN
ajfa-1442	156	26	meeting	meeting	NOUN
ajfa-1442	156	27	.	.	PUNCT
ajfa-1442	157	1	in	in	ADP
ajfa-1442	157	2	turn	turn	NOUN
ajfa-1442	157	3	five	five	NUM
ajfa-1442	157	4	hypotheses	hypothesis	NOUN
ajfa-1442	157	5	are	be	AUX
ajfa-1442	157	6	developed	develop	VERB
ajfa-1442	157	7	to	to	PART
ajfa-1442	157	8	validate	validate	VERB
ajfa-1442	157	9	the	the	DET
ajfa-1442	157	10	hypothesis	hypothesis	NOUN
ajfa-1442	157	11	survey	survey	NOUN
ajfa-1442	157	12	research	research	NOUN
ajfa-1442	157	13	will	will	AUX
ajfa-1442	157	14	be	be	AUX
ajfa-1442	157	15	undertaken	undertake	VERB
ajfa-1442	157	16	.	.	PUNCT
ajfa-1442	158	1	references	reference	NOUN
ajfa-1442	158	2	abdul	abdul	PROPN
ajfa-1442	158	3	rahman	rahman	PROPN
ajfa-1442	158	4	,	,	PUNCT
ajfa-1442	158	5	r.	r.	PROPN
ajfa-1442	158	6	,	,	PUNCT
ajfa-1442	158	7	&	&	CCONJ
ajfa-1442	158	8	ali	ali	PROPN
ajfa-1442	158	9	,	,	PUNCT
ajfa-1442	158	10	f.	f.	PROPN
ajfa-1442	158	11	h.	h.	PROPN
ajfa-1442	158	12	m.	m.	PROPN
ajfa-1442	158	13	(	(	PUNCT
ajfa-1442	158	14	2006	2006	NUM
ajfa-1442	158	15	)	)	PUNCT
ajfa-1442	158	16	.	.	PUNCT
ajfa-1442	159	1	board	board	NOUN
ajfa-1442	159	2	,	,	PUNCT
ajfa-1442	159	3	audit	audit	NOUN
ajfa-1442	159	4	committee	committee	NOUN
ajfa-1442	159	5	,	,	PUNCT
ajfa-1442	159	6	culture	culture	NOUN
ajfa-1442	159	7	and	and	CCONJ
ajfa-1442	159	8	earnings	earning	NOUN
ajfa-1442	159	9	management	management	NOUN
ajfa-1442	159	10	:	:	PUNCT
ajfa-1442	159	11	malaysian	malaysian	ADJ
ajfa-1442	159	12	evidence	evidence	NOUN
ajfa-1442	159	13	.	.	PUNCT
ajfa-1442	160	1	managerial	managerial	ADJ
ajfa-1442	160	2	auditing	auditing	NOUN
ajfa-1442	160	3	journal	journal	NOUN
ajfa-1442	160	4	,	,	PUNCT
ajfa-1442	160	5	21(7	21(7	PROPN
ajfa-1442	160	6	)	)	PUNCT
ajfa-1442	160	7	,	,	PUNCT
ajfa-1442	160	8	783	783	NUM
ajfa-1442	160	9	-	-	SYM
ajfa-1442	160	10	804	804	NUM
ajfa-1442	160	11	.	.	PUNCT
ajfa-1442	161	1	http://dx.doi.org/10.1108/02686900610680549	http://dx.doi.org/10.1108/02686900610680549	PROPN
ajfa-1442	161	2	abdul	abdul	PROPN
ajfa-1442	161	3	rahman	rahman	PROPN
ajfa-1442	161	4	,	,	PUNCT
ajfa-1442	161	5	r.	r.	PROPN
ajfa-1442	161	6	,	,	PUNCT
ajfa-1442	161	7	&	&	CCONJ
ajfa-1442	161	8	haniffa	haniffa	PROPN
ajfa-1442	161	9	,	,	PUNCT
ajfa-1442	161	10	r.	r.	PROPN
ajfa-1442	161	11	m.	m.	PROPN
ajfa-1442	161	12	(	(	PUNCT
ajfa-1442	161	13	2005	2005	NUM
ajfa-1442	161	14	)	)	PUNCT
ajfa-1442	161	15	.	.	PUNCT
ajfa-1442	162	1	the	the	DET
ajfa-1442	162	2	effect	effect	NOUN
ajfa-1442	162	3	of	of	ADP
ajfa-1442	162	4	role	role	NOUN
ajfa-1442	162	5	duality	duality	NOUN
ajfa-1442	162	6	on	on	ADP
ajfa-1442	162	7	corporate	corporate	ADJ
ajfa-1442	162	8	performance	performance	NOUN
ajfa-1442	162	9	in	in	ADP
ajfa-1442	162	10	malaysia	malaysia	PROPN
ajfa-1442	162	11	.	.	PUNCT
ajfa-1442	163	1	corporate	corporate	ADJ
ajfa-1442	163	2	ownership	ownership	NOUN
ajfa-1442	163	3	and	and	CCONJ
ajfa-1442	163	4	control	control	NOUN
ajfa-1442	163	5	,	,	PUNCT
ajfa-1442	163	6	2(2	2(2	NUM
ajfa-1442	163	7	)	)	PUNCT
ajfa-1442	163	8	,	,	PUNCT
ajfa-1442	163	9	40	40	NUM
ajfa-1442	163	10	-	-	SYM
ajfa-1442	163	11	47	47	NUM
ajfa-1442	163	12	.	.	PUNCT
ajfa-1442	164	1	abdullah	abdullah	PROPN
ajfa-1442	164	2	,	,	PUNCT
ajfa-1442	164	3	s.	s.	PROPN
ajfa-1442	164	4	n.	n.	PROPN
ajfa-1442	164	5	(	(	PUNCT
ajfa-1442	164	6	2004	2004	NUM
ajfa-1442	164	7	)	)	PUNCT
ajfa-1442	164	8	.	.	PUNCT
ajfa-1442	165	1	board	board	NOUN
ajfa-1442	165	2	composition	composition	NOUN
ajfa-1442	165	3	,	,	PUNCT
ajfa-1442	165	4	ceo	ceo	NOUN
ajfa-1442	165	5	duality	duality	NOUN
ajfa-1442	165	6	and	and	CCONJ
ajfa-1442	165	7	performance	performance	NOUN
ajfa-1442	165	8	among	among	ADP
ajfa-1442	165	9	malaysian	malaysian	ADJ
ajfa-1442	165	10	listed	list	VERB
ajfa-1442	165	11	companies	company	NOUN
ajfa-1442	165	12	.	.	PUNCT
ajfa-1442	166	1	corporate	corporate	ADJ
ajfa-1442	166	2	governance	governance	NOUN
ajfa-1442	166	3	,	,	PUNCT
ajfa-1442	166	4	4(4	4(4	NUM
ajfa-1442	166	5	)	)	PUNCT
ajfa-1442	166	6	,	,	PUNCT
ajfa-1442	166	7	47	47	NUM
ajfa-1442	166	8	-	-	SYM
ajfa-1442	166	9	61	61	NUM
ajfa-1442	166	10	.	.	PUNCT
ajfa-1442	167	1	http://dx.doi.org/10.1108/14720700410558871	http://dx.doi.org/10.1108/14720700410558871	PROPN
ajfa-1442	167	2	abdullah	abdullah	PROPN
ajfa-1442	167	3	,	,	PUNCT
ajfa-1442	167	4	s.	s.	PROPN
ajfa-1442	167	5	n.	n.	PROPN
ajfa-1442	167	6	,	,	PUNCT
ajfa-1442	167	7	&	&	CCONJ
ajfa-1442	167	8	mohd	mohd	PROPN
ajfa-1442	167	9	nasir	nasir	PROPN
ajfa-1442	167	10	,	,	PUNCT
ajfa-1442	167	11	n.	n.	PROPN
ajfa-1442	167	12	(	(	PUNCT
ajfa-1442	167	13	2004	2004	NUM
ajfa-1442	167	14	)	)	PUNCT
ajfa-1442	167	15	.	.	PUNCT
ajfa-1442	168	1	accrual	accrual	ADJ
ajfa-1442	168	2	management	management	NOUN
ajfa-1442	168	3	and	and	CCONJ
ajfa-1442	168	4	the	the	DET
ajfa-1442	168	5	independence	independence	NOUN
ajfa-1442	168	6	of	of	ADP
ajfa-1442	168	7	the	the	DET
ajfa-1442	168	8	board	board	NOUN
ajfa-1442	168	9	of	of	ADP
ajfa-1442	168	10	directors	director	NOUN
ajfa-1442	168	11	and	and	CCONJ
ajfa-1442	168	12	audit	audit	NOUN
ajfa-1442	168	13	committees	committee	NOUN
ajfa-1442	168	14	.	.	PUNCT
ajfa-1442	169	1	iium	iium	PROPN
ajfa-1442	169	2	journal	journal	PROPN
ajfa-1442	169	3	of	of	ADP
ajfa-1442	169	4	economics	economic	NOUN
ajfa-1442	169	5	and	and	CCONJ
ajfa-1442	169	6	management	management	NOUN
ajfa-1442	169	7	,	,	PUNCT
ajfa-1442	169	8	12(1	12(1	NUM
ajfa-1442	169	9	)	)	PUNCT
ajfa-1442	169	10	,	,	PUNCT
ajfa-1442	169	11	49	49	NUM
ajfa-1442	169	12	-	-	SYM
ajfa-1442	169	13	80	80	NUM
ajfa-1442	169	14	.	.	PUNCT
ajfa-1442	170	1	adams	adams	PROPN
ajfa-1442	170	2	,	,	PUNCT
ajfa-1442	170	3	r.	r.	PROPN
ajfa-1442	170	4	,	,	PUNCT
ajfa-1442	170	5	hermalin	hermalin	PROPN
ajfa-1442	170	6	,	,	PUNCT
ajfa-1442	170	7	b.	b.	PROPN
ajfa-1442	170	8	,	,	PUNCT
ajfa-1442	170	9	&	&	CCONJ
ajfa-1442	170	10	weisbach	weisbach	NOUN
ajfa-1442	170	11	,	,	PUNCT
ajfa-1442	170	12	m.	m.	NOUN
ajfa-1442	170	13	(	(	PUNCT
ajfa-1442	170	14	2008	2008	NUM
ajfa-1442	170	15	)	)	PUNCT
ajfa-1442	170	16	.	.	PUNCT
ajfa-1442	171	1	the	the	DET
ajfa-1442	171	2	role	role	NOUN
ajfa-1442	171	3	of	of	ADP
ajfa-1442	171	4	boards	board	NOUN
ajfa-1442	171	5	of	of	ADP
ajfa-1442	171	6	directors	director	NOUN
ajfa-1442	171	7	in	in	ADP
ajfa-1442	171	8	corporate	corporate	ADJ
ajfa-1442	171	9	governance	governance	NOUN
ajfa-1442	171	10	:	:	PUNCT
ajfa-1442	171	11	a	a	DET
ajfa-1442	171	12	conceptual	conceptual	ADJ
ajfa-1442	171	13	framework	framework	NOUN
ajfa-1442	171	14	and	and	CCONJ
ajfa-1442	171	15	survey	survey	NOUN
ajfa-1442	171	16	:	:	PUNCT
ajfa-1442	171	17	national	national	ADJ
ajfa-1442	171	18	bureau	bureau	PROPN
ajfa-1442	171	19	of	of	ADP
ajfa-1442	171	20	economic	economic	PROPN
ajfa-1442	171	21	research	research	PROPN
ajfa-1442	171	22	cambridge	cambridge	PROPN
ajfa-1442	171	23	,	,	PUNCT
ajfa-1442	171	24	mass	mass	PROPN
ajfa-1442	171	25	.	.	PROPN
ajfa-1442	171	26	,	,	PUNCT
ajfa-1442	171	27	usa	usa	PROPN
ajfa-1442	171	28	.	.	PROPN
ajfa-1442	172	1	http://dx.doi.org/10.3386/w14486	http://dx.doi.org/10.3386/w14486	PROPN
ajfa-1442	172	2	ahmed	ahmed	PROPN
ajfa-1442	172	3	,	,	PUNCT
ajfa-1442	172	4	a.	a.	PROPN
ajfa-1442	172	5	,	,	PUNCT
ajfa-1442	172	6	&	&	CCONJ
ajfa-1442	172	7	ali	ali	PROPN
ajfa-1442	172	8	,	,	PUNCT
ajfa-1442	172	9	a.	a.	PROPN
ajfa-1442	172	10	(	(	PUNCT
ajfa-1442	172	11	2009	2009	NUM
ajfa-1442	172	12	)	)	PUNCT
ajfa-1442	172	13	.	.	PUNCT
ajfa-1442	173	1	earnings	earning	NOUN
ajfa-1442	173	2	management	management	NOUN
ajfa-1442	173	3	practices	practice	NOUN
ajfa-1442	173	4	from	from	ADP
ajfa-1442	173	5	the	the	DET
ajfa-1442	173	6	perspective	perspective	NOUN
ajfa-1442	173	7	of	of	ADP
ajfa-1442	173	8	external	external	ADJ
ajfa-1442	173	9	and	and	CCONJ
ajfa-1442	173	10	internal	internal	ADJ
ajfa-1442	173	11	auditors	auditor	NOUN
ajfa-1442	173	12	:	:	PUNCT
ajfa-1442	173	13	evidence	evidence	NOUN
ajfa-1442	173	14	from	from	ADP
ajfa-1442	173	15	jordan	jordan	PROPN
ajfa-1442	173	16	.	.	PUNCT
ajfa-1442	174	1	managerial	managerial	ADJ
ajfa-1442	174	2	auditing	auditing	NOUN
ajfa-1442	174	3	journal	journal	NOUN
ajfa-1442	174	4	,	,	PUNCT
ajfa-1442	174	5	24(1	24(1	NUM
ajfa-1442	174	6	)	)	PUNCT
ajfa-1442	174	7	,	,	PUNCT
ajfa-1442	174	8	58	58	NUM
ajfa-1442	174	9	-	-	SYM
ajfa-1442	174	10	80	80	NUM
ajfa-1442	174	11	.	.	PUNCT
ajfa-1442	175	1	http://dx.doi.org/10.1108/02686900910919901	http://dx.doi.org/10.1108/02686900910919901	ADJ
ajfa-1442	175	2	barrier	barrier	NOUN
ajfa-1442	175	3	,	,	PUNCT
ajfa-1442	175	4	m.	m.	NOUN
ajfa-1442	175	5	(	(	PUNCT
ajfa-1442	175	6	2002).the	2002).the	DET
ajfa-1442	175	7	crisis	crisis	NOUN
ajfa-1442	175	8	in	in	ADP
ajfa-1442	175	9	governance	governance	NOUN
ajfa-1442	175	10	.	.	PUNCT
ajfa-1442	176	1	internal	internal	ADJ
ajfa-1442	176	2	auditor	auditor	NOUN
ajfa-1442	176	3	.	.	PUNCT
ajfa-1442	177	1	august	august	PROPN
ajfa-1442	177	2	.	.	PUNCT
ajfa-1442	178	1	50	50	NUM
ajfa-1442	178	2	-	-	SYM
ajfa-1442	178	3	53	53	NUM
ajfa-1442	178	4	.	.	PUNCT
ajfa-1442	178	5	barth	barth	PROPN
ajfa-1442	178	6	,	,	PUNCT
ajfa-1442	178	7	m.	m.	PROPN
ajfa-1442	178	8	e.	e.	PROPN
ajfa-1442	178	9	,	,	PUNCT
ajfa-1442	178	10	landsman	landsman	PROPN
ajfa-1442	178	11	,	,	PUNCT
ajfa-1442	178	12	w.	w.	PROPN
ajfa-1442	178	13	r.	r.	PROPN
ajfa-1442	178	14	,	,	PUNCT
ajfa-1442	178	15	&	&	CCONJ
ajfa-1442	178	16	lang	lang	PROPN
ajfa-1442	178	17	,	,	PUNCT
ajfa-1442	178	18	m.	m.	PROPN
ajfa-1442	178	19	h.	h.	PROPN
ajfa-1442	178	20	(	(	PUNCT
ajfa-1442	178	21	2008	2008	NUM
ajfa-1442	178	22	)	)	PUNCT
ajfa-1442	178	23	.	.	PUNCT
ajfa-1442	179	1	international	international	ADJ
ajfa-1442	179	2	accounting	accounting	NOUN
ajfa-1442	179	3	standards	standard	NOUN
ajfa-1442	179	4	and	and	CCONJ
ajfa-1442	179	5	accounting	accounting	NOUN
ajfa-1442	179	6	quality	quality	NOUN
ajfa-1442	179	7	.	.	PUNCT
ajfa-1442	180	1	journal	journal	NOUN
ajfa-1442	180	2	of	of	ADP
ajfa-1442	180	3	accounting	accounting	NOUN
ajfa-1442	180	4	research	research	NOUN
ajfa-1442	180	5	,	,	PUNCT
ajfa-1442	180	6	46(3	46(3	NOUN
ajfa-1442	180	7	)	)	PUNCT
ajfa-1442	180	8	,	,	PUNCT
ajfa-1442	180	9	467	467	NUM
ajfa-1442	180	10	-	-	SYM
ajfa-1442	180	11	498	498	NUM
ajfa-1442	180	12	.	.	PUNCT
ajfa-1442	181	1	http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x	http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x	PROPN
ajfa-1442	181	2	barton	barton	PROPN
ajfa-1442	181	3	,	,	PUNCT
ajfa-1442	181	4	d.	d.	PROPN
ajfa-1442	181	5	,	,	PUNCT
ajfa-1442	181	6	coombes	coombe	NOUN
ajfa-1442	181	7	,	,	PUNCT
ajfa-1442	181	8	p.	p.	NOUN
ajfa-1442	181	9	,	,	PUNCT
ajfa-1442	181	10	&	&	CCONJ
ajfa-1442	181	11	wong	wong	PROPN
ajfa-1442	181	12	,	,	PUNCT
ajfa-1442	181	13	s.	s.	PROPN
ajfa-1442	181	14	c.	c.	PROPN
ajfa-1442	181	15	y.	y.	PROPN
ajfa-1442	181	16	(	(	PUNCT
ajfa-1442	181	17	2004	2004	NUM
ajfa-1442	181	18	)	)	PUNCT
ajfa-1442	181	19	.	.	PUNCT
ajfa-1442	182	1	asia	asia	PROPN
ajfa-1442	182	2	's	's	PART
ajfa-1442	182	3	governance	governance	NOUN
ajfa-1442	182	4	challenge	challenge	NOUN
ajfa-1442	182	5	.	.	PUNCT
ajfa-1442	183	1	mckinsey	mckinsey	PROPN
ajfa-1442	183	2	quarterly(2	quarterly(2	PROPN
ajfa-1442	183	3	)	)	PUNCT
ajfa-1442	183	4	,	,	PUNCT
ajfa-1442	183	5	54	54	NUM
ajfa-1442	183	6	-	-	SYM
ajfa-1442	183	7	61	61	NUM
ajfa-1442	183	8	.	.	PUNCT
ajfa-1442	184	1	bedard	bedard	PROPN
ajfa-1442	184	2	,	,	PUNCT
ajfa-1442	184	3	j.	j.	PROPN
ajfa-1442	184	4	,	,	PUNCT
ajfa-1442	184	5	chtourou	chtourou	PROPN
ajfa-1442	184	6	,	,	PUNCT
ajfa-1442	184	7	s.	s.	PROPN
ajfa-1442	184	8	m.	m.	PROPN
ajfa-1442	184	9	,	,	PUNCT
ajfa-1442	184	10	&	&	CCONJ
ajfa-1442	184	11	courteau	courteau	PROPN
ajfa-1442	184	12	,	,	PUNCT
ajfa-1442	184	13	l.	l.	PROPN
ajfa-1442	184	14	(	(	PUNCT
ajfa-1442	184	15	2004	2004	NUM
ajfa-1442	184	16	)	)	PUNCT
ajfa-1442	184	17	.	.	PUNCT
ajfa-1442	185	1	the	the	DET
ajfa-1442	185	2	effect	effect	NOUN
ajfa-1442	185	3	of	of	ADP
ajfa-1442	185	4	audit	audit	NOUN
ajfa-1442	185	5	committee	committee	NOUN
ajfa-1442	185	6	expertise	expertise	NOUN
ajfa-1442	185	7	,	,	PUNCT
ajfa-1442	185	8	independence	independence	NOUN
ajfa-1442	185	9	,	,	PUNCT
ajfa-1442	185	10	and	and	CCONJ
ajfa-1442	185	11	activity	activity	NOUN
ajfa-1442	185	12	on	on	ADP
ajfa-1442	185	13	aggressive	aggressive	ADJ
ajfa-1442	185	14	earnings	earning	NOUN
ajfa-1442	185	15	management	management	NOUN
ajfa-1442	185	16	.	.	PUNCT
ajfa-1442	186	1	auditing	auditing	NOUN
ajfa-1442	186	2	:	:	PUNCT
ajfa-1442	186	3	journal	journal	NOUN
ajfa-1442	186	4	of	of	ADP
ajfa-1442	186	5	practice	practice	NOUN
ajfa-1442	186	6	&	&	CCONJ
ajfa-1442	186	7	theory	theory	NOUN
ajfa-1442	186	8	,	,	PUNCT
ajfa-1442	186	9	23(2	23(2	NOUN
ajfa-1442	186	10	)	)	PUNCT
ajfa-1442	186	11	,	,	PUNCT
ajfa-1442	186	12	13	13	NUM
ajfa-1442	186	13	-	-	SYM
ajfa-1442	186	14	36	36	NUM
ajfa-1442	186	15	.	.	PUNCT
ajfa-1442	187	1	asian	asian	ADJ
ajfa-1442	187	2	journal	journal	PROPN
ajfa-1442	187	3	of	of	ADP
ajfa-1442	187	4	finance	finance	PROPN
ajfa-1442	187	5	&	&	CCONJ
ajfa-1442	187	6	accounting	accounting	PROPN
ajfa-1442	187	7	issn	issn	PROPN
ajfa-1442	187	8	1946	1946	NUM
ajfa-1442	187	9	-	-	PUNCT
ajfa-1442	187	10	052x	052x	NOUN
ajfa-1442	187	11	2012	2012	NUM
ajfa-1442	187	12	,	,	PUNCT
ajfa-1442	187	13	vol	vol	NOUN
ajfa-1442	187	14	.	.	PROPN
ajfa-1442	187	15	4	4	NUM
ajfa-1442	187	16	,	,	PUNCT
ajfa-1442	187	17	no	no	INTJ
ajfa-1442	187	18	.	.	NOUN
ajfa-1442	187	19	1	1	NUM
ajfa-1442	187	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	187	21	255	255	NUM
ajfa-1442	187	22	benkel	benkel	NOUN
ajfa-1442	187	23	,	,	PUNCT
ajfa-1442	187	24	m.	m.	NOUN
ajfa-1442	187	25	,	,	PUNCT
ajfa-1442	187	26	mather	mather	PROPN
ajfa-1442	187	27	,	,	PUNCT
ajfa-1442	187	28	p.	p.	NOUN
ajfa-1442	187	29	,	,	PUNCT
ajfa-1442	187	30	and	and	CCONJ
ajfa-1442	187	31	ramsay	ramsay	PROPN
ajfa-1442	187	32	,	,	PUNCT
ajfa-1442	187	33	a.	a.	PROPN
ajfa-1442	187	34	(	(	PUNCT
ajfa-1442	187	35	2006	2006	NUM
ajfa-1442	187	36	)	)	PUNCT
ajfa-1442	187	37	.	.	PUNCT
ajfa-1442	188	1	the	the	DET
ajfa-1442	188	2	assassination	assassination	NOUN
ajfa-1442	188	3	between	between	ADP
ajfa-1442	188	4	corporate	corporate	ADJ
ajfa-1442	188	5	governance	governance	NOUN
ajfa-1442	188	6	and	and	CCONJ
ajfa-1442	188	7	earnings	earning	NOUN
ajfa-1442	188	8	management	management	NOUN
ajfa-1442	188	9	:	:	PUNCT
ajfa-1442	188	10	the	the	DET
ajfa-1442	188	11	role	role	NOUN
ajfa-1442	188	12	of	of	ADP
ajfa-1442	188	13	independent	independent	ADJ
ajfa-1442	188	14	.	.	PUNCT
ajfa-1442	189	1	corporate	corporate	ADJ
ajfa-1442	189	2	ownership	ownership	NOUN
ajfa-1442	189	3	and	and	CCONJ
ajfa-1442	189	4	control	control	NOUN
ajfa-1442	189	5	,	,	PUNCT
ajfa-1442	189	6	3	3	X
ajfa-1442	189	7	.	.	X
ajfa-1442	189	8	blue	blue	ADJ
ajfa-1442	189	9	ribbon	ribbon	NOUN
ajfa-1442	189	10	committee	committee	NOUN
ajfa-1442	189	11	on	on	ADP
ajfa-1442	189	12	improving	improve	VERB
ajfa-1442	189	13	the	the	DET
ajfa-1442	189	14	effectiveness	effectiveness	NOUN
ajfa-1442	189	15	of	of	ADP
ajfa-1442	189	16	corporate	corporate	ADJ
ajfa-1442	189	17	audit	audit	NOUN
ajfa-1442	189	18	committees	committee	NOUN
ajfa-1442	189	19	(	(	PUNCT
ajfa-1442	189	20	brc	brc	PROPN
ajfa-1442	189	21	)	)	PUNCT
ajfa-1442	189	22	(	(	PUNCT
ajfa-1442	189	23	1999	1999	NUM
ajfa-1442	189	24	)	)	PUNCT
ajfa-1442	189	25	,	,	PUNCT
ajfa-1442	189	26	report	report	NOUN
ajfa-1442	189	27	and	and	CCONJ
ajfa-1442	189	28	recommendations	recommendation	NOUN
ajfa-1442	189	29	of	of	ADP
ajfa-1442	189	30	blue	blue	ADJ
ajfa-1442	189	31	ribbon	ribbon	NOUN
ajfa-1442	189	32	committee	committee	NOUN
ajfa-1442	189	33	on	on	ADP
ajfa-1442	189	34	improving	improve	VERB
ajfa-1442	189	35	the	the	DET
ajfa-1442	189	36	effectiveness	effectiveness	NOUN
ajfa-1442	189	37	of	of	ADP
ajfa-1442	189	38	corporate	corporate	ADJ
ajfa-1442	189	39	audit	audit	NOUN
ajfa-1442	189	40	committees	committee	NOUN
ajfa-1442	189	41	,	,	PUNCT
ajfa-1442	189	42	new	new	PROPN
ajfa-1442	189	43	york	york	PROPN
ajfa-1442	189	44	and	and	CCONJ
ajfa-1442	189	45	washington	washington	PROPN
ajfa-1442	189	46	,	,	PUNCT
ajfa-1442	189	47	dc	dc	PROPN
ajfa-1442	189	48	,	,	PUNCT
ajfa-1442	189	49	nyse	nyse	PROPN
ajfa-1442	189	50	and	and	CCONJ
ajfa-1442	189	51	nasd	nasd	NOUN
ajfa-1442	189	52	.	.	PUNCT
ajfa-1442	190	1	bowen	bowen	PROPN
ajfa-1442	190	2	,	,	PUNCT
ajfa-1442	190	3	r.	r.	PROPN
ajfa-1442	190	4	m.	m.	PROPN
ajfa-1442	190	5	,	,	PUNCT
ajfa-1442	190	6	burgstahler	burgstahler	NOUN
ajfa-1442	190	7	,	,	PUNCT
ajfa-1442	190	8	d.	d.	PROPN
ajfa-1442	190	9	,	,	PUNCT
ajfa-1442	190	10	&	&	CCONJ
ajfa-1442	190	11	daley	daley	PROPN
ajfa-1442	190	12	,	,	PUNCT
ajfa-1442	190	13	l.	l.	PROPN
ajfa-1442	190	14	a.	a.	PROPN
ajfa-1442	190	15	(	(	PUNCT
ajfa-1442	190	16	1986	1986	NUM
ajfa-1442	190	17	)	)	PUNCT
ajfa-1442	190	18	.	.	PUNCT
ajfa-1442	191	1	evidence	evidence	NOUN
ajfa-1442	191	2	on	on	ADP
ajfa-1442	191	3	the	the	DET
ajfa-1442	191	4	relationships	relationship	NOUN
ajfa-1442	191	5	between	between	ADP
ajfa-1442	191	6	earnings	earning	NOUN
ajfa-1442	191	7	and	and	CCONJ
ajfa-1442	191	8	various	various	ADJ
ajfa-1442	191	9	measures	measure	NOUN
ajfa-1442	191	10	of	of	ADP
ajfa-1442	191	11	cash	cash	NOUN
ajfa-1442	191	12	flow	flow	NOUN
ajfa-1442	191	13	.	.	PUNCT
ajfa-1442	192	1	accounting	accounting	NOUN
ajfa-1442	192	2	review	review	PROPN
ajfa-1442	192	3	,	,	PUNCT
ajfa-1442	192	4	61	61	NUM
ajfa-1442	192	5	,	,	PUNCT
ajfa-1442	192	6	713	713	NUM
ajfa-1442	192	7	-	-	SYM
ajfa-1442	192	8	725	725	NUM
ajfa-1442	192	9	.	.	PUNCT
ajfa-1442	192	10	brown	brown	PROPN
ajfa-1442	192	11	,	,	PUNCT
ajfa-1442	192	12	p.	p.	PROPN
ajfa-1442	192	13	r.	r.	PROPN
ajfa-1442	192	14	(	(	PUNCT
ajfa-1442	192	15	1999	1999	NUM
ajfa-1442	192	16	)	)	PUNCT
ajfa-1442	192	17	.	.	PUNCT
ajfa-1442	193	1	earnings	earning	NOUN
ajfa-1442	193	2	management	management	NOUN
ajfa-1442	193	3	a	a	DET
ajfa-1442	193	4	subtle	subtle	ADJ
ajfa-1442	193	5	(	(	PUNCT
ajfa-1442	193	6	and	and	CCONJ
ajfa-1442	193	7	troublesome	troublesome	ADJ
ajfa-1442	193	8	)	)	PUNCT
ajfa-1442	193	9	twist	twist	NOUN
ajfa-1442	193	10	to	to	ADP
ajfa-1442	193	11	earnings	earning	NOUN
ajfa-1442	193	12	quality	quality	NOUN
ajfa-1442	193	13	.	.	PUNCT
ajfa-1442	194	1	journal	journal	NOUN
ajfa-1442	194	2	of	of	ADP
ajfa-1442	194	3	financial	financial	ADJ
ajfa-1442	194	4	statement	statement	NOUN
ajfa-1442	194	5	analysis	analysis	NOUN
ajfa-1442	194	6	,	,	PUNCT
ajfa-1442	194	7	4(2	4(2	NUM
ajfa-1442	194	8	)	)	PUNCT
ajfa-1442	194	9	,	,	PUNCT
ajfa-1442	194	10	61	61	NUM
ajfa-1442	194	11	-	-	SYM
ajfa-1442	194	12	64	64	NUM
ajfa-1442	194	13	.	.	PUNCT
ajfa-1442	195	1	burgstahler	burgstahler	NOUN
ajfa-1442	195	2	,	,	PUNCT
ajfa-1442	195	3	d.	d.	PROPN
ajfa-1442	195	4	,	,	PUNCT
ajfa-1442	195	5	&	&	CCONJ
ajfa-1442	195	6	dichev	dichev	PROPN
ajfa-1442	195	7	,	,	PUNCT
ajfa-1442	195	8	i.	i.	PROPN
ajfa-1442	195	9	(	(	PUNCT
ajfa-1442	195	10	1997	1997	NUM
ajfa-1442	195	11	)	)	PUNCT
ajfa-1442	195	12	.	.	PUNCT
ajfa-1442	196	1	earnings	earning	NOUN
ajfa-1442	196	2	management	management	NOUN
ajfa-1442	196	3	to	to	PART
ajfa-1442	196	4	avoid	avoid	VERB
ajfa-1442	196	5	earnings	earning	NOUN
ajfa-1442	196	6	decreases	decrease	NOUN
ajfa-1442	196	7	and	and	CCONJ
ajfa-1442	196	8	losses	loss	NOUN
ajfa-1442	196	9	.	.	PUNCT
ajfa-1442	197	1	journal	journal	NOUN
ajfa-1442	197	2	of	of	ADP
ajfa-1442	197	3	accounting	accounting	NOUN
ajfa-1442	197	4	and	and	CCONJ
ajfa-1442	197	5	economics	economic	NOUN
ajfa-1442	197	6	,	,	PUNCT
ajfa-1442	197	7	24(1	24(1	NUM
ajfa-1442	197	8	)	)	PUNCT
ajfa-1442	197	9	,	,	PUNCT
ajfa-1442	197	10	99	99	NUM
ajfa-1442	197	11	-	-	SYM
ajfa-1442	197	12	126	126	NUM
ajfa-1442	197	13	.	.	PUNCT
ajfa-1442	198	1	http://dx.doi.org/10.1016/s0165-4101(97)00017-7	http://dx.doi.org/10.1016/s0165-4101(97)00017-7	VERB
ajfa-1442	198	2	cadbury	cadbury	PROPN
ajfa-1442	198	3	committee	committee	NOUN
ajfa-1442	198	4	report	report	NOUN
ajfa-1442	198	5	(	(	PUNCT
ajfa-1442	198	6	1992	1992	NUM
ajfa-1442	198	7	)	)	PUNCT
ajfa-1442	198	8	.	.	PUNCT
ajfa-1442	199	1	the	the	DET
ajfa-1442	199	2	financial	financial	ADJ
ajfa-1442	199	3	aspects	aspect	NOUN
ajfa-1442	199	4	of	of	ADP
ajfa-1442	199	5	corporate	corporate	ADJ
ajfa-1442	199	6	governance	governance	NOUN
ajfa-1442	199	7	.	.	PUNCT
ajfa-1442	200	1	gee	gee	NOUN
ajfa-1442	200	2	and	and	CCONJ
ajfa-1442	200	3	co.	co.	PROPN
ajfa-1442	200	4	ltd	ltd	PROPN
ajfa-1442	200	5	.	.	PROPN
ajfa-1442	200	6	london	london	PROPN
ajfa-1442	200	7	.	.	PUNCT
ajfa-1442	201	1	daily	daily	PROPN
ajfa-1442	201	2	,	,	PUNCT
ajfa-1442	201	3	c.	c.	PROPN
ajfa-1442	201	4	m.	m.	PROPN
ajfa-1442	201	5	,	,	PUNCT
ajfa-1442	201	6	dalton	dalton	PROPN
ajfa-1442	201	7	,	,	PUNCT
ajfa-1442	201	8	d.	d.	PROPN
ajfa-1442	201	9	r.	r.	PROPN
ajfa-1442	201	10	,	,	PUNCT
ajfa-1442	201	11	&	&	CCONJ
ajfa-1442	201	12	cannella	cannella	PROPN
ajfa-1442	201	13	,	,	PUNCT
ajfa-1442	201	14	a.	a.	NOUN
ajfa-1442	201	15	a.	a.	NOUN
ajfa-1442	201	16	(	(	PUNCT
ajfa-1442	201	17	2003	2003	NUM
ajfa-1442	201	18	)	)	PUNCT
ajfa-1442	201	19	.	.	PUNCT
ajfa-1442	202	1	corporate	corporate	ADJ
ajfa-1442	202	2	governance	governance	NOUN
ajfa-1442	202	3	:	:	PUNCT
ajfa-1442	202	4	decades	decade	NOUN
ajfa-1442	202	5	of	of	ADP
ajfa-1442	202	6	dialogue	dialogue	NOUN
ajfa-1442	202	7	and	and	CCONJ
ajfa-1442	202	8	data	datum	NOUN
ajfa-1442	202	9	.	.	PUNCT
ajfa-1442	203	1	academy	academy	PROPN
ajfa-1442	203	2	of	of	ADP
ajfa-1442	203	3	management	management	PROPN
ajfa-1442	203	4	review	review	PROPN
ajfa-1442	203	5	,	,	PUNCT
ajfa-1442	203	6	28(3	28(3	NUM
ajfa-1442	203	7	)	)	PUNCT
ajfa-1442	203	8	,	,	PUNCT
ajfa-1442	203	9	371	371	NUM
ajfa-1442	203	10	-	-	SYM
ajfa-1442	203	11	382	382	NUM
ajfa-1442	203	12	.	.	PUNCT
ajfa-1442	204	1	davidson	davidson	PROPN
ajfa-1442	204	2	,	,	PUNCT
ajfa-1442	204	3	r.	r.	PROPN
ajfa-1442	204	4	,	,	PUNCT
ajfa-1442	204	5	goodwin	goodwin	PROPN
ajfa-1442	204	6	-	-	PUNCT
ajfa-1442	204	7	stewart	stewart	PROPN
ajfa-1442	204	8	,	,	PUNCT
ajfa-1442	204	9	j.	j.	PROPN
ajfa-1442	204	10	,	,	PUNCT
ajfa-1442	204	11	&	&	CCONJ
ajfa-1442	204	12	kent	kent	PROPN
ajfa-1442	204	13	,	,	PUNCT
ajfa-1442	204	14	p.	p.	PROPN
ajfa-1442	204	15	(	(	PUNCT
ajfa-1442	204	16	2005	2005	NUM
ajfa-1442	204	17	)	)	PUNCT
ajfa-1442	204	18	.	.	PUNCT
ajfa-1442	205	1	internal	internal	ADJ
ajfa-1442	205	2	governance	governance	NOUN
ajfa-1442	205	3	structures	structure	NOUN
ajfa-1442	205	4	and	and	CCONJ
ajfa-1442	205	5	earnings	earning	NOUN
ajfa-1442	205	6	management	management	NOUN
ajfa-1442	205	7	.	.	PUNCT
ajfa-1442	206	1	accounting	accounting	NOUN
ajfa-1442	206	2	and	and	CCONJ
ajfa-1442	206	3	finance	finance	NOUN
ajfa-1442	206	4	,	,	PUNCT
ajfa-1442	206	5	45(2	45(2	NOUN
ajfa-1442	206	6	)	)	PUNCT
ajfa-1442	206	7	,	,	PUNCT
ajfa-1442	206	8	241	241	PROPN
ajfa-1442	206	9	-	-	SYM
ajfa-1442	206	10	267	267	NUM
ajfa-1442	206	11	.	.	PUNCT
ajfa-1442	207	1	http://dx.doi.org/10.1111/j.1467-629x.2004.00132.x	http://dx.doi.org/10.1111/j.1467-629x.2004.00132.x	ADJ
ajfa-1442	207	2	dechow	dechow	ADJ
ajfa-1442	207	3	,	,	PUNCT
ajfa-1442	207	4	p.	p.	PROPN
ajfa-1442	207	5	,	,	PUNCT
ajfa-1442	207	6	&	&	CCONJ
ajfa-1442	207	7	skinner	skinner	PROPN
ajfa-1442	207	8	,	,	PUNCT
ajfa-1442	207	9	d.	d.	PROPN
ajfa-1442	207	10	(	(	PUNCT
ajfa-1442	207	11	2000	2000	NUM
ajfa-1442	207	12	)	)	PUNCT
ajfa-1442	207	13	.	.	PUNCT
ajfa-1442	208	1	earnings	earning	NOUN
ajfa-1442	208	2	management	management	NOUN
ajfa-1442	208	3	:	:	PUNCT
ajfa-1442	208	4	reconciling	reconcile	VERB
ajfa-1442	208	5	the	the	DET
ajfa-1442	208	6	views	view	NOUN
ajfa-1442	208	7	of	of	ADP
ajfa-1442	208	8	accounting	accounting	NOUN
ajfa-1442	208	9	academics	academic	NOUN
ajfa-1442	208	10	,	,	PUNCT
ajfa-1442	208	11	practitioners	practitioner	NOUN
ajfa-1442	208	12	,	,	PUNCT
ajfa-1442	208	13	and	and	CCONJ
ajfa-1442	208	14	regulators	regulator	NOUN
ajfa-1442	208	15	.	.	PUNCT
ajfa-1442	209	1	accounting	accounting	NOUN
ajfa-1442	209	2	horizons	horizon	NOUN
ajfa-1442	209	3	,	,	PUNCT
ajfa-1442	209	4	14(2	14(2	NUM
ajfa-1442	209	5	)	)	PUNCT
ajfa-1442	209	6	,	,	PUNCT
ajfa-1442	209	7	235	235	NUM
ajfa-1442	209	8	-	-	SYM
ajfa-1442	209	9	250	250	NUM
ajfa-1442	209	10	.	.	PUNCT
ajfa-1442	210	1	http://dx.doi.org/10.2308/acch.2000.14.2.235	http://dx.doi.org/10.2308/acch.2000.14.2.235	ADP
ajfa-1442	210	2	fama	fama	PROPN
ajfa-1442	210	3	,	,	PUNCT
ajfa-1442	210	4	e.	e.	PROPN
ajfa-1442	210	5	f.	f.	PROPN
ajfa-1442	210	6	,	,	PUNCT
ajfa-1442	210	7	&	&	CCONJ
ajfa-1442	210	8	jensen	jensen	PROPN
ajfa-1442	210	9	,	,	PUNCT
ajfa-1442	210	10	m.	m.	PROPN
ajfa-1442	210	11	c.	c.	PROPN
ajfa-1442	210	12	(	(	PUNCT
ajfa-1442	210	13	1983	1983	NUM
ajfa-1442	210	14	)	)	PUNCT
ajfa-1442	210	15	.	.	PUNCT
ajfa-1442	211	1	separation	separation	NOUN
ajfa-1442	211	2	of	of	ADP
ajfa-1442	211	3	ownership	ownership	NOUN
ajfa-1442	211	4	and	and	CCONJ
ajfa-1442	211	5	control	control	NOUN
ajfa-1442	211	6	.	.	PUNCT
ajfa-1442	212	1	journal	journal	PROPN
ajfa-1442	212	2	of	of	ADP
ajfa-1442	212	3	law	law	NOUN
ajfa-1442	212	4	and	and	CCONJ
ajfa-1442	212	5	economics	economic	NOUN
ajfa-1442	212	6	,	,	PUNCT
ajfa-1442	212	7	26(2	26(2	NUM
ajfa-1442	212	8	)	)	PUNCT
ajfa-1442	212	9	,	,	PUNCT
ajfa-1442	212	10	301	301	NUM
ajfa-1442	212	11	-	-	SYM
ajfa-1442	212	12	325	325	NUM
ajfa-1442	212	13	.	.	PUNCT
ajfa-1442	213	1	http://dx.doi.org/10.1086/467037	http://dx.doi.org/10.1086/467037	PROPN
ajfa-1442	213	2	fasb	fasb	NOUN
ajfa-1442	213	3	.	.	PUNCT
ajfa-1442	214	1	completing	complete	VERB
ajfa-1442	214	2	the	the	DET
ajfa-1442	214	3	february	february	PROPN
ajfa-1442	214	4	2006	2006	NUM
ajfa-1442	214	5	memorandum	memorandum	NOUN
ajfa-1442	214	6	of	of	ADP
ajfa-1442	214	7	understanding	understanding	NOUN
ajfa-1442	214	8	:	:	PUNCT
ajfa-1442	214	9	a	a	DET
ajfa-1442	214	10	progress	progress	NOUN
ajfa-1442	214	11	report	report	NOUN
ajfa-1442	214	12	and	and	CCONJ
ajfa-1442	214	13	timetable	timetable	VERB
ajfa-1442	214	14	for	for	ADP
ajfa-1442	214	15	completion	completion	NOUN
ajfa-1442	214	16	september	september	PROPN
ajfa-1442	214	17	2008	2008	NUM
ajfa-1442	214	18	.	.	PUNCT
ajfa-1442	215	1	available	available	ADJ
ajfa-1442	215	2	at	at	ADP
ajfa-1442	215	3	:	:	PUNCT
ajfa-1442	215	4	http://72.3.243.42/intl/mou_09-11-08.pdf	http://72.3.243.42/intl/mou_09-11-08.pdf	NOUN
ajfa-1442	215	5	(	(	PUNCT
ajfa-1442	215	6	accessed	access	VERB
ajfa-1442	215	7	february	february	PROPN
ajfa-1442	215	8	17	17	NUM
ajfa-1442	215	9	2008	2008	NUM
ajfa-1442	215	10	)	)	PUNCT
ajfa-1442	215	11	.	.	PUNCT
ajfa-1442	216	1	hashim	hashim	PROPN
ajfa-1442	216	2	,	,	PUNCT
ajfa-1442	216	3	h.	h.	PROPN
ajfa-1442	216	4	a.	a.	PROPN
ajfa-1442	216	5	(	(	PUNCT
ajfa-1442	216	6	2009	2009	NUM
ajfa-1442	216	7	)	)	PUNCT
ajfa-1442	216	8	.	.	PUNCT
ajfa-1442	217	1	board	board	NOUN
ajfa-1442	217	2	of	of	ADP
ajfa-1442	217	3	directors	director	NOUN
ajfa-1442	217	4	,	,	PUNCT
ajfa-1442	217	5	ownership	ownership	NOUN
ajfa-1442	217	6	structure	structure	NOUN
ajfa-1442	217	7	,	,	PUNCT
ajfa-1442	217	8	ethnicity	ethnicity	NOUN
ajfa-1442	217	9	and	and	CCONJ
ajfa-1442	217	10	earnings	earning	NOUN
ajfa-1442	217	11	quality	quality	NOUN
ajfa-1442	217	12	:	:	PUNCT
ajfa-1442	217	13	malaysian	malaysian	ADJ
ajfa-1442	217	14	evidence	evidence	NOUN
ajfa-1442	217	15	.	.	PUNCT
ajfa-1442	218	1	universiti	universiti	PROPN
ajfa-1442	218	2	malaya	malaya	PROPN
ajfa-1442	218	3	,	,	PUNCT
ajfa-1442	218	4	kuala	kuala	PROPN
ajfa-1442	218	5	lumpor	lumpor	PROPN
ajfa-1442	218	6	.	.	PUNCT
ajfa-1442	219	1	he	he	PRON
ajfa-1442	219	2	,	,	PUNCT
ajfa-1442	219	3	l.	l.	PROPN
ajfa-1442	219	4	,	,	PUNCT
ajfa-1442	219	5	labelle	labelle	PROPN
ajfa-1442	219	6	,	,	PUNCT
ajfa-1442	219	7	r.	r.	PROPN
ajfa-1442	219	8	,	,	PUNCT
ajfa-1442	219	9	piot	piot	PROPN
ajfa-1442	219	10	,	,	PUNCT
ajfa-1442	219	11	c.	c.	PROPN
ajfa-1442	219	12	,	,	PUNCT
ajfa-1442	219	13	&	&	CCONJ
ajfa-1442	219	14	thornton	thornton	PROPN
ajfa-1442	219	15	,	,	PUNCT
ajfa-1442	219	16	d.	d.	PROPN
ajfa-1442	219	17	b.	b.	PROPN
ajfa-1442	219	18	(	(	PUNCT
ajfa-1442	219	19	2009	2009	NUM
ajfa-1442	219	20	)	)	PUNCT
ajfa-1442	219	21	.	.	PUNCT
ajfa-1442	220	1	board	board	NOUN
ajfa-1442	220	2	monitoring	monitoring	NOUN
ajfa-1442	220	3	,	,	PUNCT
ajfa-1442	220	4	audit	audit	NOUN
ajfa-1442	220	5	committee	committee	NOUN
ajfa-1442	220	6	effectiveness	effectiveness	NOUN
ajfa-1442	220	7	,	,	PUNCT
ajfa-1442	220	8	and	and	CCONJ
ajfa-1442	220	9	financial	financial	ADJ
ajfa-1442	220	10	reporting	reporting	NOUN
ajfa-1442	220	11	quality	quality	NOUN
ajfa-1442	220	12	:	:	PUNCT
ajfa-1442	220	13	review	review	NOUN
ajfa-1442	220	14	and	and	CCONJ
ajfa-1442	220	15	synthesis	synthesis	NOUN
ajfa-1442	220	16	of	of	ADP
ajfa-1442	220	17	empirical	empirical	ADJ
ajfa-1442	220	18	evidence	evidence	NOUN
ajfa-1442	220	19	.	.	PUNCT
ajfa-1442	221	1	journal	journal	NOUN
ajfa-1442	221	2	of	of	ADP
ajfa-1442	221	3	forensic	forensic	ADJ
ajfa-1442	221	4	&	&	CCONJ
ajfa-1442	221	5	investigative	investigative	ADJ
ajfa-1442	221	6	accounting	accounting	NOUN
ajfa-1442	221	7	,	,	PUNCT
ajfa-1442	221	8	1(2	1(2	NUM
ajfa-1442	221	9	)	)	PUNCT
ajfa-1442	221	10	,	,	PUNCT
ajfa-1442	221	11	1	1	NUM
ajfa-1442	221	12	-	-	SYM
ajfa-1442	221	13	41	41	NUM
ajfa-1442	221	14	.	.	PUNCT
ajfa-1442	222	1	healy	healy	PROPN
ajfa-1442	222	2	,	,	PUNCT
ajfa-1442	222	3	p.	p.	PROPN
ajfa-1442	222	4	,	,	PUNCT
ajfa-1442	222	5	&	&	CCONJ
ajfa-1442	222	6	wahlen	wahlen	PROPN
ajfa-1442	222	7	,	,	PUNCT
ajfa-1442	222	8	j.	j.	PROPN
ajfa-1442	222	9	(	(	PUNCT
ajfa-1442	222	10	1999	1999	NUM
ajfa-1442	222	11	)	)	PUNCT
ajfa-1442	222	12	.	.	PUNCT
ajfa-1442	223	1	a	a	DET
ajfa-1442	223	2	review	review	NOUN
ajfa-1442	223	3	of	of	ADP
ajfa-1442	223	4	the	the	DET
ajfa-1442	223	5	earnings	earning	NOUN
ajfa-1442	223	6	management	management	NOUN
ajfa-1442	223	7	literature	literature	NOUN
ajfa-1442	223	8	and	and	CCONJ
ajfa-1442	223	9	its	its	PRON
ajfa-1442	223	10	implications	implication	NOUN
ajfa-1442	223	11	for	for	ADP
ajfa-1442	223	12	standard	standard	ADJ
ajfa-1442	223	13	setting	setting	NOUN
ajfa-1442	223	14	.	.	PUNCT
ajfa-1442	224	1	accounting	accounting	NOUN
ajfa-1442	224	2	horizons	horizon	NOUN
ajfa-1442	224	3	,	,	PUNCT
ajfa-1442	224	4	13(14	13(14	NUM
ajfa-1442	224	5	)	)	PUNCT
ajfa-1442	224	6	,	,	PUNCT
ajfa-1442	224	7	365	365	NUM
ajfa-1442	224	8	-	-	SYM
ajfa-1442	224	9	383	383	NUM
ajfa-1442	224	10	.	.	PUNCT
ajfa-1442	225	1	http://dx.doi.org/10.2308/acch.1999.13.4.365	http://dx.doi.org/10.2308/acch.1999.13.4.365	PROPN
ajfa-1442	225	2	asian	asian	ADJ
ajfa-1442	225	3	journal	journal	NOUN
ajfa-1442	225	4	of	of	ADP
ajfa-1442	225	5	finance	finance	PROPN
ajfa-1442	225	6	&	&	CCONJ
ajfa-1442	225	7	accounting	accounting	PROPN
ajfa-1442	225	8	issn	issn	PROPN
ajfa-1442	225	9	1946	1946	NUM
ajfa-1442	225	10	-	-	PUNCT
ajfa-1442	225	11	052x	052x	NOUN
ajfa-1442	225	12	2012	2012	NUM
ajfa-1442	225	13	,	,	PUNCT
ajfa-1442	225	14	vol	vol	NOUN
ajfa-1442	225	15	.	.	PROPN
ajfa-1442	225	16	4	4	NUM
ajfa-1442	225	17	,	,	PUNCT
ajfa-1442	225	18	no	no	INTJ
ajfa-1442	225	19	.	.	NOUN
ajfa-1442	225	20	1	1	NUM
ajfa-1442	225	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	225	22	256	256	NUM
ajfa-1442	225	23	jackson	jackson	PROPN
ajfa-1442	225	24	,	,	PUNCT
ajfa-1442	225	25	s.	s.	PROPN
ajfa-1442	225	26	,	,	PUNCT
ajfa-1442	225	27	&	&	CCONJ
ajfa-1442	225	28	pitman	pitman	NOUN
ajfa-1442	225	29	,	,	PUNCT
ajfa-1442	225	30	m.	m.	NOUN
ajfa-1442	225	31	(	(	PUNCT
ajfa-1442	225	32	2001	2001	NUM
ajfa-1442	225	33	)	)	PUNCT
ajfa-1442	225	34	.	.	PUNCT
ajfa-1442	226	1	auditors	auditor	NOUN
ajfa-1442	226	2	and	and	CCONJ
ajfa-1442	226	3	earnings	earning	NOUN
ajfa-1442	226	4	management	management	NOUN
ajfa-1442	226	5	.	.	PUNCT
ajfa-1442	227	1	cpa	cpa	PROPN
ajfa-1442	227	2	journal	journal	PROPN
ajfa-1442	227	3	,	,	PUNCT
ajfa-1442	227	4	71(7	71(7	NOUN
ajfa-1442	227	5	)	)	PUNCT
ajfa-1442	227	6	,	,	PUNCT
ajfa-1442	227	7	38	38	NUM
ajfa-1442	227	8	-	-	SYM
ajfa-1442	227	9	45	45	NUM
ajfa-1442	227	10	.	.	PUNCT
ajfa-1442	228	1	jaggi	jaggi	PROPN
ajfa-1442	228	2	,	,	PUNCT
ajfa-1442	228	3	b.	b.	PROPN
ajfa-1442	228	4	,	,	PUNCT
ajfa-1442	228	5	leung	leung	PROPN
ajfa-1442	228	6	,	,	PUNCT
ajfa-1442	228	7	s.	s.	PROPN
ajfa-1442	228	8	,	,	PUNCT
ajfa-1442	228	9	&	&	CCONJ
ajfa-1442	228	10	gul	gul	PROPN
ajfa-1442	228	11	,	,	PUNCT
ajfa-1442	228	12	f.	f.	PROPN
ajfa-1442	228	13	(	(	PUNCT
ajfa-1442	228	14	2009	2009	NUM
ajfa-1442	228	15	)	)	PUNCT
ajfa-1442	228	16	.	.	PUNCT
ajfa-1442	229	1	family	family	NOUN
ajfa-1442	229	2	control	control	NOUN
ajfa-1442	229	3	,	,	PUNCT
ajfa-1442	229	4	board	board	NOUN
ajfa-1442	229	5	independence	independence	NOUN
ajfa-1442	229	6	and	and	CCONJ
ajfa-1442	229	7	earnings	earning	NOUN
ajfa-1442	229	8	management	management	NOUN
ajfa-1442	229	9	:	:	PUNCT
ajfa-1442	229	10	evidence	evidence	NOUN
ajfa-1442	229	11	based	base	VERB
ajfa-1442	229	12	on	on	ADP
ajfa-1442	229	13	hong	hong	PROPN
ajfa-1442	229	14	kong	kong	PROPN
ajfa-1442	229	15	firms	firm	NOUN
ajfa-1442	229	16	.	.	PUNCT
ajfa-1442	230	1	journal	journal	NOUN
ajfa-1442	230	2	of	of	ADP
ajfa-1442	230	3	accounting	accounting	NOUN
ajfa-1442	230	4	and	and	CCONJ
ajfa-1442	230	5	public	public	ADJ
ajfa-1442	230	6	policy	policy	NOUN
ajfa-1442	230	7	,	,	PUNCT
ajfa-1442	230	8	28(4	28(4	NUM
ajfa-1442	230	9	)	)	PUNCT
ajfa-1442	230	10	,	,	PUNCT
ajfa-1442	230	11	281	281	NUM
ajfa-1442	230	12	-	-	SYM
ajfa-1442	230	13	300	300	NUM
ajfa-1442	230	14	.	.	PUNCT
ajfa-1442	231	1	http://dx.doi.org/10.1016/j.jaccpubpol.2009.06.002	http://dx.doi.org/10.1016/j.jaccpubpol.2009.06.002	NUM
ajfa-1442	231	2	jcgc	jcgc	PROPN
ajfa-1442	231	3	.	.	PUNCT
ajfa-1442	232	1	(	(	PUNCT
ajfa-1442	232	2	2009	2009	NUM
ajfa-1442	232	3	)	)	PUNCT
ajfa-1442	232	4	.	.	PUNCT
ajfa-1442	233	1	corporate	corporate	ADJ
ajfa-1442	233	2	governance	governance	NOUN
ajfa-1442	233	3	code	code	NOUN
ajfa-1442	233	4	for	for	ADP
ajfa-1442	233	5	shareholding	shareholding	NOUN
ajfa-1442	233	6	companies	company	NOUN
ajfa-1442	233	7	listed	list	VERB
ajfa-1442	233	8	on	on	ADP
ajfa-1442	233	9	the	the	DET
ajfa-1442	233	10	amman	amman	PROPN
ajfa-1442	233	11	stock	stock	PROPN
ajfa-1442	233	12	exchange	exchange	PROPN
ajfa-1442	233	13	(	(	PUNCT
ajfa-1442	233	14	jcgc	jcgc	NOUN
ajfa-1442	233	15	)	)	PUNCT
ajfa-1442	233	16	http://www.jsc.gov.jo/public/english.aspx?lang=1&page_id=225&menu_id2=257	http://www.jsc.gov.jo/public/english.aspx?lang=1&page_id=225&menu_id2=257	PROPN
ajfa-1442	233	17	jensen	jensen	PROPN
ajfa-1442	233	18	,	,	PUNCT
ajfa-1442	233	19	m.	m.	PROPN
ajfa-1442	233	20	c.	c.	PROPN
ajfa-1442	233	21	,	,	PUNCT
ajfa-1442	233	22	&	&	CCONJ
ajfa-1442	233	23	meckling	meckling	PROPN
ajfa-1442	233	24	,	,	PUNCT
ajfa-1442	233	25	w.	w.	PROPN
ajfa-1442	233	26	h.	h.	PROPN
ajfa-1442	233	27	(	(	PUNCT
ajfa-1442	233	28	1976	1976	NUM
ajfa-1442	233	29	)	)	PUNCT
ajfa-1442	233	30	.	.	PUNCT
ajfa-1442	234	1	theory	theory	NOUN
ajfa-1442	234	2	of	of	ADP
ajfa-1442	234	3	the	the	DET
ajfa-1442	234	4	firm	firm	NOUN
ajfa-1442	234	5	:	:	PUNCT
ajfa-1442	234	6	managerial	managerial	ADJ
ajfa-1442	234	7	behavior	behavior	NOUN
ajfa-1442	234	8	,	,	PUNCT
ajfa-1442	234	9	agency	agency	NOUN
ajfa-1442	234	10	costs	cost	NOUN
ajfa-1442	234	11	and	and	CCONJ
ajfa-1442	234	12	ownership	ownership	NOUN
ajfa-1442	234	13	structure	structure	NOUN
ajfa-1442	234	14	.	.	PUNCT
ajfa-1442	235	1	journal	journal	NOUN
ajfa-1442	235	2	of	of	ADP
ajfa-1442	235	3	financial	financial	ADJ
ajfa-1442	235	4	economics	economic	NOUN
ajfa-1442	235	5	,	,	PUNCT
ajfa-1442	235	6	3(4	3(4	NUM
ajfa-1442	235	7	)	)	PUNCT
ajfa-1442	235	8	,	,	PUNCT
ajfa-1442	235	9	305	305	NUM
ajfa-1442	235	10	-	-	SYM
ajfa-1442	235	11	360	360	NUM
ajfa-1442	235	12	.	.	PUNCT
ajfa-1442	236	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-1442	236	2	jfed	jfed	PROPN
ajfa-1442	236	3	(	(	PUNCT
ajfa-1442	236	4	jordanian	jordanian	ADJ
ajfa-1442	236	5	forum	forum	NOUN
ajfa-1442	236	6	for	for	ADP
ajfa-1442	236	7	economic	economic	ADJ
ajfa-1442	236	8	development	development	NOUN
ajfa-1442	236	9	)	)	PUNCT
ajfa-1442	236	10	.	.	PUNCT
ajfa-1442	237	1	(	(	PUNCT
ajfa-1442	237	2	2003	2003	NUM
ajfa-1442	237	3	)	)	PUNCT
ajfa-1442	237	4	.	.	PUNCT
ajfa-1442	238	1	the	the	DET
ajfa-1442	238	2	state	state	NOUN
ajfa-1442	238	3	of	of	ADP
ajfa-1442	238	4	corporate	corporate	ADJ
ajfa-1442	238	5	governance	governance	NOUN
ajfa-1442	238	6	in	in	ADP
ajfa-1442	238	7	jordan	jordan	PROPN
ajfa-1442	238	8	.	.	PUNCT
ajfa-1442	239	1	the	the	DET
ajfa-1442	239	2	economic	economic	ADJ
ajfa-1442	239	3	policy	policy	NOUN
ajfa-1442	239	4	dialogue	dialogue	NOUN
ajfa-1442	239	5	,	,	PUNCT
ajfa-1442	239	6	(	(	PUNCT
ajfa-1442	239	7	1	1	NUM
ajfa-1442	239	8	)	)	PUNCT
ajfa-1442	239	9	,	,	PUNCT
ajfa-1442	239	10	1	1	NUM
ajfa-1442	239	11	-	-	SYM
ajfa-1442	239	12	6	6	NUM
ajfa-1442	239	13	.	.	PUNCT
ajfa-1442	240	1	john	john	PROPN
ajfa-1442	240	2	,	,	PUNCT
ajfa-1442	240	3	k.	k.	PROPN
ajfa-1442	240	4	,	,	PUNCT
ajfa-1442	240	5	&	&	CCONJ
ajfa-1442	240	6	senbet	senbet	PROPN
ajfa-1442	240	7	,	,	PUNCT
ajfa-1442	240	8	l.	l.	PROPN
ajfa-1442	240	9	w.	w.	PROPN
ajfa-1442	240	10	(	(	PUNCT
ajfa-1442	240	11	1998	1998	NUM
ajfa-1442	240	12	)	)	PUNCT
ajfa-1442	240	13	.	.	PUNCT
ajfa-1442	241	1	corporate	corporate	ADJ
ajfa-1442	241	2	governance	governance	NOUN
ajfa-1442	241	3	and	and	CCONJ
ajfa-1442	241	4	board	board	NOUN
ajfa-1442	241	5	effectiveness	effectiveness	NOUN
ajfa-1442	241	6	.	.	PUNCT
ajfa-1442	242	1	journal	journal	NOUN
ajfa-1442	242	2	of	of	ADP
ajfa-1442	242	3	banking	banking	NOUN
ajfa-1442	242	4	&	&	CCONJ
ajfa-1442	242	5	finance	finance	PROPN
ajfa-1442	242	6	,	,	PUNCT
ajfa-1442	242	7	22(4	22(4	NUM
ajfa-1442	242	8	)	)	PUNCT
ajfa-1442	242	9	,	,	PUNCT
ajfa-1442	242	10	371	371	NUM
ajfa-1442	242	11	-	-	SYM
ajfa-1442	242	12	403	403	NUM
ajfa-1442	242	13	.	.	PUNCT
ajfa-1442	243	1	http://dx.doi.org/10.1016/s0378-4266(98)00005-3	http://dx.doi.org/10.1016/s0378-4266(98)00005-3	PROPN
ajfa-1442	243	2	jonas	jonas	PROPN
ajfa-1442	243	3	,	,	PUNCT
ajfa-1442	243	4	g.	g.	PROPN
ajfa-1442	243	5	j.	j.	PROPN
ajfa-1442	243	6	,	,	PUNCT
ajfa-1442	243	7	&	&	CCONJ
ajfa-1442	243	8	blanchet	blanchet	PROPN
ajfa-1442	243	9	,	,	PUNCT
ajfa-1442	243	10	j.	j.	PROPN
ajfa-1442	243	11	(	(	PUNCT
ajfa-1442	243	12	2000	2000	NUM
ajfa-1442	243	13	)	)	PUNCT
ajfa-1442	243	14	.	.	PUNCT
ajfa-1442	244	1	assessing	assess	VERB
ajfa-1442	244	2	quality	quality	NOUN
ajfa-1442	244	3	of	of	ADP
ajfa-1442	244	4	financial	financial	ADJ
ajfa-1442	244	5	reporting	reporting	NOUN
ajfa-1442	244	6	.	.	PUNCT
ajfa-1442	245	1	accounting	accounting	NOUN
ajfa-1442	245	2	horizons	horizon	NOUN
ajfa-1442	245	3	,	,	PUNCT
ajfa-1442	245	4	14(9	14(9	NUM
ajfa-1442	245	5	)	)	PUNCT
ajfa-1442	245	6	,	,	PUNCT
ajfa-1442	245	7	353	353	NUM
ajfa-1442	245	8	-	-	SYM
ajfa-1442	245	9	363	363	NUM
ajfa-1442	245	10	.	.	PUNCT
ajfa-1442	246	1	http://dx.doi.org/10.2308/acch.2000.14.3.353	http://dx.doi.org/10.2308/acch.2000.14.3.353	PROPN
ajfa-1442	246	2	kao	kao	PROPN
ajfa-1442	246	3	,	,	PUNCT
ajfa-1442	246	4	l.	l.	PROPN
ajfa-1442	246	5	,	,	PUNCT
ajfa-1442	246	6	&	&	CCONJ
ajfa-1442	246	7	chen	chen	PROPN
ajfa-1442	246	8	,	,	PUNCT
ajfa-1442	246	9	a.	a.	PROPN
ajfa-1442	246	10	(	(	PUNCT
ajfa-1442	246	11	2004	2004	NUM
ajfa-1442	246	12	)	)	PUNCT
ajfa-1442	246	13	.	.	PUNCT
ajfa-1442	247	1	the	the	DET
ajfa-1442	247	2	effects	effect	NOUN
ajfa-1442	247	3	of	of	ADP
ajfa-1442	247	4	board	board	NOUN
ajfa-1442	247	5	characteristics	characteristic	NOUN
ajfa-1442	247	6	on	on	ADP
ajfa-1442	247	7	earnings	earning	NOUN
ajfa-1442	247	8	management	management	NOUN
ajfa-1442	247	9	.	.	PUNCT
ajfa-1442	248	1	corporate	corporate	ADJ
ajfa-1442	248	2	ownership	ownership	NOUN
ajfa-1442	248	3	&	&	CCONJ
ajfa-1442	248	4	control	control	PROPN
ajfa-1442	248	5	,	,	PUNCT
ajfa-1442	248	6	1(3	1(3	NUM
ajfa-1442	248	7	)	)	PUNCT
ajfa-1442	248	8	,	,	PUNCT
ajfa-1442	248	9	96	96	NUM
ajfa-1442	248	10	-	-	SYM
ajfa-1442	248	11	107	107	NUM
ajfa-1442	248	12	.	.	PUNCT
ajfa-1442	249	1	karamanou	karamanou	PROPN
ajfa-1442	249	2	,	,	PUNCT
ajfa-1442	249	3	i.	i.	PROPN
ajfa-1442	249	4	,	,	PUNCT
ajfa-1442	249	5	&	&	CCONJ
ajfa-1442	249	6	vafeas	vafea	NOUN
ajfa-1442	249	7	,	,	PUNCT
ajfa-1442	249	8	n.	n.	NOUN
ajfa-1442	249	9	(	(	PUNCT
ajfa-1442	249	10	2005	2005	NUM
ajfa-1442	249	11	)	)	PUNCT
ajfa-1442	249	12	.	.	PUNCT
ajfa-1442	250	1	the	the	DET
ajfa-1442	250	2	association	association	NOUN
ajfa-1442	250	3	between	between	ADP
ajfa-1442	250	4	corporate	corporate	ADJ
ajfa-1442	250	5	boards	board	NOUN
ajfa-1442	250	6	,	,	PUNCT
ajfa-1442	250	7	audit	audit	NOUN
ajfa-1442	250	8	committees	committee	NOUN
ajfa-1442	250	9	,	,	PUNCT
ajfa-1442	250	10	and	and	CCONJ
ajfa-1442	250	11	management	management	NOUN
ajfa-1442	250	12	earnings	earning	NOUN
ajfa-1442	250	13	forecasts	forecast	NOUN
ajfa-1442	250	14	:	:	PUNCT
ajfa-1442	250	15	an	an	DET
ajfa-1442	250	16	empirical	empirical	ADJ
ajfa-1442	250	17	analysis	analysis	NOUN
ajfa-1442	250	18	.	.	PUNCT
ajfa-1442	251	1	journal	journal	NOUN
ajfa-1442	251	2	of	of	ADP
ajfa-1442	251	3	accounting	accounting	NOUN
ajfa-1442	251	4	research	research	NOUN
ajfa-1442	251	5	,	,	PUNCT
ajfa-1442	251	6	43(3	43(3	NUM
ajfa-1442	251	7	)	)	PUNCT
ajfa-1442	251	8	,	,	PUNCT
ajfa-1442	251	9	453	453	NUM
ajfa-1442	251	10	-	-	SYM
ajfa-1442	251	11	486	486	NUM
ajfa-1442	251	12	.	.	PUNCT
ajfa-1442	252	1	http://dx.doi.org/10.1111/j.1475-679x.2005.00177.x	http://dx.doi.org/10.1111/j.1475-679x.2005.00177.x	PROPN
ajfa-1442	252	2	klein	klein	PROPN
ajfa-1442	252	3	,	,	PUNCT
ajfa-1442	252	4	a.	a.	NOUN
ajfa-1442	252	5	(	(	PUNCT
ajfa-1442	252	6	2002a	2002a	NUM
ajfa-1442	252	7	)	)	PUNCT
ajfa-1442	252	8	.	.	PUNCT
ajfa-1442	253	1	economic	economic	ADJ
ajfa-1442	253	2	determinants	determinant	NOUN
ajfa-1442	253	3	of	of	ADP
ajfa-1442	253	4	audit	audit	NOUN
ajfa-1442	253	5	committee	committee	NOUN
ajfa-1442	253	6	independence	independence	NOUN
ajfa-1442	253	7	.	.	PUNCT
ajfa-1442	254	1	accounting	accounting	NOUN
ajfa-1442	254	2	review	review	PROPN
ajfa-1442	254	3	,	,	PUNCT
ajfa-1442	254	4	77(7	77(7	NUM
ajfa-1442	254	5	)	)	PUNCT
ajfa-1442	254	6	,	,	PUNCT
ajfa-1442	254	7	435	435	NUM
ajfa-1442	254	8	-	-	SYM
ajfa-1442	254	9	452	452	NUM
ajfa-1442	254	10	.	.	PUNCT
ajfa-1442	255	1	http://dx.doi.org/10.2308/accr.2002.77.2.435	http://dx.doi.org/10.2308/accr.2002.77.2.435	PROPN
ajfa-1442	255	2	klein	klein	PROPN
ajfa-1442	255	3	,	,	PUNCT
ajfa-1442	255	4	a.	a.	PROPN
ajfa-1442	255	5	(	(	PUNCT
ajfa-1442	255	6	2002b	2002b	NUM
ajfa-1442	255	7	)	)	PUNCT
ajfa-1442	255	8	.	.	PUNCT
ajfa-1442	256	1	audit	audit	NOUN
ajfa-1442	256	2	committee	committee	PROPN
ajfa-1442	256	3	,	,	PUNCT
ajfa-1442	256	4	board	board	NOUN
ajfa-1442	256	5	of	of	ADP
ajfa-1442	256	6	director	director	NOUN
ajfa-1442	256	7	characteristics	characteristic	NOUN
ajfa-1442	256	8	,	,	PUNCT
ajfa-1442	256	9	and	and	CCONJ
ajfa-1442	256	10	earnings	earning	NOUN
ajfa-1442	256	11	management	management	NOUN
ajfa-1442	256	12	.	.	PUNCT
ajfa-1442	257	1	journal	journal	NOUN
ajfa-1442	257	2	of	of	ADP
ajfa-1442	257	3	accounting	accounting	NOUN
ajfa-1442	257	4	and	and	CCONJ
ajfa-1442	257	5	economics	economic	NOUN
ajfa-1442	257	6	,	,	PUNCT
ajfa-1442	257	7	33(3	33(3	NOUN
ajfa-1442	257	8	)	)	PUNCT
ajfa-1442	257	9	,	,	PUNCT
ajfa-1442	257	10	375	375	NUM
ajfa-1442	257	11	-	-	SYM
ajfa-1442	257	12	400	400	NUM
ajfa-1442	257	13	.	.	PUNCT
ajfa-1442	258	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	PROPN
ajfa-1442	258	2	leng	leng	PROPN
ajfa-1442	258	3	,	,	PUNCT
ajfa-1442	258	4	a.	a.	PROPN
ajfa-1442	258	5	,	,	PUNCT
ajfa-1442	258	6	&	&	CCONJ
ajfa-1442	258	7	chang	chang	PROPN
ajfa-1442	258	8	,	,	PUNCT
ajfa-1442	258	9	a.	a.	PROPN
ajfa-1442	258	10	(	(	PUNCT
ajfa-1442	258	11	2011	2011	NUM
ajfa-1442	258	12	)	)	PUNCT
ajfa-1442	258	13	.	.	PUNCT
ajfa-1442	259	1	the	the	DET
ajfa-1442	259	2	impact	impact	NOUN
ajfa-1442	259	3	of	of	ADP
ajfa-1442	259	4	corporate	corporate	ADJ
ajfa-1442	259	5	governance	governance	NOUN
ajfa-1442	259	6	practices	practice	NOUN
ajfa-1442	259	7	on	on	ADP
ajfa-1442	259	8	firms	firm	NOUN
ajfa-1442	259	9	'	'	PART
ajfa-1442	259	10	financial	financial	ADJ
ajfa-1442	259	11	performance	performance	NOUN
ajfa-1442	259	12	:	:	PUNCT
ajfa-1442	259	13	evidence	evidence	NOUN
ajfa-1442	259	14	from	from	ADP
ajfa-1442	259	15	malaysian	malaysian	ADJ
ajfa-1442	259	16	companies	company	NOUN
ajfa-1442	259	17	.	.	PUNCT
ajfa-1442	260	1	asean	asean	ADJ
ajfa-1442	260	2	economic	economic	ADJ
ajfa-1442	260	3	bulletin	bulletin	NOUN
ajfa-1442	260	4	,	,	PUNCT
ajfa-1442	260	5	21(3	21(3	NUM
ajfa-1442	260	6	)	)	PUNCT
ajfa-1442	260	7	,	,	PUNCT
ajfa-1442	260	8	308	308	NUM
ajfa-1442	260	9	-	-	SYM
ajfa-1442	260	10	318	318	NUM
ajfa-1442	260	11	.	.	PUNCT
ajfa-1442	261	1	http://dx.doi.org/10.1355/ae21-3d	http://dx.doi.org/10.1355/ae21-3d	PROPN
ajfa-1442	261	2	levitt	levitt	PROPN
ajfa-1442	261	3	,	,	PUNCT
ajfa-1442	261	4	a.l	a.l	PROPN
ajfa-1442	261	5	.	.	PROPN
ajfa-1442	261	6	(	(	PUNCT
ajfa-1442	261	7	1998	1998	NUM
ajfa-1442	261	8	)	)	PUNCT
ajfa-1442	261	9	.	.	PUNCT
ajfa-1442	262	1	the	the	DET
ajfa-1442	262	2	numbers	number	NOUN
ajfa-1442	262	3	game	game	NOUN
ajfa-1442	262	4	:	:	PUNCT
ajfa-1442	262	5	remarks	remark	NOUN
ajfa-1442	262	6	by	by	ADP
ajfa-1442	262	7	chairman	chairman	PROPN
ajfa-1442	262	8	arthur	arthur	PROPN
ajfa-1442	262	9	levitt	levitt	PROPN
ajfa-1442	262	10	to	to	ADP
ajfa-1442	262	11	the	the	DET
ajfa-1442	262	12	nyu	nyu	PROPN
ajfa-1442	262	13	centre	centre	NOUN
ajfa-1442	262	14	for	for	ADP
ajfa-1442	262	15	law	law	NOUN
ajfa-1442	262	16	and	and	CCONJ
ajfa-1442	262	17	business	business	NOUN
ajfa-1442	262	18	,	,	PUNCT
ajfa-1442	262	19	new	new	PROPN
ajfa-1442	262	20	york	york	PROPN
ajfa-1442	262	21	.	.	PUNCT
ajfa-1442	263	1	lipton	lipton	PROPN
ajfa-1442	263	2	,	,	PUNCT
ajfa-1442	263	3	m.	m.	NOUN
ajfa-1442	263	4	,	,	PUNCT
ajfa-1442	263	5	&	&	CCONJ
ajfa-1442	263	6	lorsch	lorsch	PROPN
ajfa-1442	263	7	,	,	PUNCT
ajfa-1442	263	8	j.	j.	PROPN
ajfa-1442	263	9	w.	w.	PROPN
ajfa-1442	263	10	(	(	PUNCT
ajfa-1442	263	11	1992	1992	NUM
ajfa-1442	263	12	)	)	PUNCT
ajfa-1442	263	13	.	.	PUNCT
ajfa-1442	264	1	modest	modest	ADJ
ajfa-1442	264	2	proposal	proposal	NOUN
ajfa-1442	264	3	for	for	ADP
ajfa-1442	264	4	improved	improve	VERB
ajfa-1442	264	5	corporate	corporate	ADJ
ajfa-1442	264	6	governance	governance	NOUN
ajfa-1442	264	7	,	,	PUNCT
ajfa-1442	264	8	a.	a.	NOUN
ajfa-1442	264	9	bus	bus	NOUN
ajfa-1442	264	10	.	.	PUNCT
ajfa-1442	265	1	law	law	NOUN
ajfa-1442	265	2	.	.	PUNCT
ajfa-1442	265	3	,	,	PUNCT
ajfa-1442	265	4	1(1	1(1	NUM
ajfa-1442	265	5	)	)	PUNCT
ajfa-1442	265	6	,	,	PUNCT
ajfa-1442	265	7	59	59	NUM
ajfa-1442	265	8	-	-	SYM
ajfa-1442	265	9	77	77	NUM
ajfa-1442	265	10	.	.	PUNCT
ajfa-1442	266	1	lo	lo	PROPN
ajfa-1442	266	2	,	,	PUNCT
ajfa-1442	266	3	a.	a.	PROPN
ajfa-1442	266	4	w.	w.	PROPN
ajfa-1442	266	5	y.	y.	PROPN
ajfa-1442	266	6	,	,	PUNCT
ajfa-1442	266	7	wong	wong	PROPN
ajfa-1442	266	8	,	,	PUNCT
ajfa-1442	266	9	r.	r.	PROPN
ajfa-1442	266	10	m.	m.	PROPN
ajfa-1442	266	11	k.	k.	PROPN
ajfa-1442	266	12	,	,	PUNCT
ajfa-1442	266	13	&	&	CCONJ
ajfa-1442	266	14	firth	firth	PROPN
ajfa-1442	266	15	,	,	PUNCT
ajfa-1442	266	16	m.	m.	NOUN
ajfa-1442	266	17	(	(	PUNCT
ajfa-1442	266	18	2010	2010	NUM
ajfa-1442	266	19	)	)	PUNCT
ajfa-1442	266	20	.	.	PUNCT
ajfa-1442	267	1	can	can	AUX
ajfa-1442	267	2	corporate	corporate	ADJ
ajfa-1442	267	3	governance	governance	NOUN
ajfa-1442	267	4	deter	deter	VERB
ajfa-1442	267	5	management	management	NOUN
ajfa-1442	267	6	from	from	ADP
ajfa-1442	267	7	manipulating	manipulate	VERB
ajfa-1442	267	8	earnings	earning	NOUN
ajfa-1442	267	9	?	?	PUNCT
ajfa-1442	268	1	evidence	evidence	NOUN
ajfa-1442	268	2	from	from	ADP
ajfa-1442	268	3	related	relate	VERB
ajfa-1442	268	4	-	-	PUNCT
ajfa-1442	268	5	party	party	NOUN
ajfa-1442	268	6	sales	sale	NOUN
ajfa-1442	268	7	transactions	transaction	NOUN
ajfa-1442	268	8	in	in	ADP
ajfa-1442	268	9	asian	asian	ADJ
ajfa-1442	268	10	journal	journal	NOUN
ajfa-1442	268	11	of	of	ADP
ajfa-1442	268	12	finance	finance	PROPN
ajfa-1442	268	13	&	&	CCONJ
ajfa-1442	268	14	accounting	accounting	PROPN
ajfa-1442	268	15	issn	issn	PROPN
ajfa-1442	268	16	1946	1946	NUM
ajfa-1442	268	17	-	-	PUNCT
ajfa-1442	268	18	052x	052x	NOUN
ajfa-1442	268	19	2012	2012	NUM
ajfa-1442	268	20	,	,	PUNCT
ajfa-1442	268	21	vol	vol	NOUN
ajfa-1442	268	22	.	.	PROPN
ajfa-1442	268	23	4	4	NUM
ajfa-1442	268	24	,	,	PUNCT
ajfa-1442	268	25	no	no	INTJ
ajfa-1442	268	26	.	.	NOUN
ajfa-1442	268	27	1	1	NUM
ajfa-1442	268	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1442	268	29	257	257	NUM
ajfa-1442	268	30	china	china	PROPN
ajfa-1442	268	31	.	.	PUNCT
ajfa-1442	269	1	journal	journal	PROPN
ajfa-1442	269	2	of	of	ADP
ajfa-1442	269	3	corporate	corporate	ADJ
ajfa-1442	269	4	finance	finance	NOUN
ajfa-1442	269	5	,	,	PUNCT
ajfa-1442	269	6	16(2	16(2	NUM
ajfa-1442	269	7	)	)	PUNCT
ajfa-1442	269	8	,	,	PUNCT
ajfa-1442	269	9	225	225	NUM
ajfa-1442	269	10	-	-	SYM
ajfa-1442	269	11	235	235	NUM
ajfa-1442	269	12	.	.	PUNCT
ajfa-1442	270	1	http://dx.doi.org/10.1016/j.jcorpfin.2009.11.002	http://dx.doi.org/10.1016/j.jcorpfin.2009.11.002	PROPN
ajfa-1442	270	2	lo	lo	PROPN
ajfa-1442	270	3	,	,	PUNCT
ajfa-1442	270	4	k.	k.	PROPN
ajfa-1442	270	5	(	(	PUNCT
ajfa-1442	270	6	2008	2008	NUM
ajfa-1442	270	7	)	)	PUNCT
ajfa-1442	270	8	.	.	PUNCT
ajfa-1442	271	1	earnings	earning	NOUN
ajfa-1442	271	2	management	management	NOUN
ajfa-1442	271	3	and	and	CCONJ
ajfa-1442	271	4	earnings	earning	NOUN
ajfa-1442	271	5	quality	quality	NOUN
ajfa-1442	271	6	.	.	PUNCT
ajfa-1442	272	1	journal	journal	NOUN
ajfa-1442	272	2	of	of	ADP
ajfa-1442	272	3	accounting	accounting	NOUN
ajfa-1442	272	4	and	and	CCONJ
ajfa-1442	272	5	economics	economic	NOUN
ajfa-1442	272	6	,	,	PUNCT
ajfa-1442	272	7	45(2	45(2	NOUN
ajfa-1442	272	8	-	-	PUNCT
ajfa-1442	272	9	3	3	NUM
ajfa-1442	272	10	)	)	PUNCT
ajfa-1442	272	11	,	,	PUNCT
ajfa-1442	272	12	350	350	NUM
ajfa-1442	272	13	-	-	SYM
ajfa-1442	272	14	357	357	NUM
ajfa-1442	272	15	.	.	PUNCT
ajfa-1442	273	1	http://dx.doi.org/10.1016/j.jacceco.2007.08.002	http://dx.doi.org/10.1016/j.jacceco.2007.08.002	PROPN
ajfa-1442	273	2	monks	monk	NOUN
ajfa-1442	273	3	,	,	PUNCT
ajfa-1442	273	4	r.	r.	PROPN
ajfa-1442	273	5	a.	a.	PROPN
ajfa-1442	273	6	g.	g.	PROPN
ajfa-1442	273	7	,	,	PUNCT
ajfa-1442	273	8	&	&	CCONJ
ajfa-1442	273	9	minow	minow	PROPN
ajfa-1442	273	10	,	,	PUNCT
ajfa-1442	273	11	n.	n.	NOUN
ajfa-1442	273	12	(	(	PUNCT
ajfa-1442	273	13	2011	2011	NUM
ajfa-1442	273	14	)	)	PUNCT
ajfa-1442	273	15	.	.	PUNCT
ajfa-1442	274	1	corporate	corporate	ADJ
ajfa-1442	274	2	governance	governance	NOUN
ajfa-1442	274	3	:	:	PUNCT
ajfa-1442	274	4	wiley	wiley	PROPN
ajfa-1442	274	5	.	.	PUNCT
ajfa-1442	275	1	nam	nam	PROPN
ajfa-1442	275	2	,	,	PUNCT
ajfa-1442	275	3	s.	s.	PROPN
ajfa-1442	275	4	w.	w.	PROPN
ajfa-1442	275	5	,	,	PUNCT
ajfa-1442	275	6	&	&	CCONJ
ajfa-1442	275	7	nam	nam	PROPN
ajfa-1442	275	8	,	,	PUNCT
ajfa-1442	275	9	i.	i.	PROPN
ajfa-1442	275	10	c.	c.	PROPN
ajfa-1442	275	11	(	(	PUNCT
ajfa-1442	275	12	2004	2004	NUM
ajfa-1442	275	13	)	)	PUNCT
ajfa-1442	275	14	.	.	PUNCT
ajfa-1442	276	1	corporate	corporate	ADJ
ajfa-1442	276	2	governance	governance	NOUN
ajfa-1442	276	3	in	in	ADP
ajfa-1442	276	4	asia	asia	PROPN
ajfa-1442	276	5	:	:	PUNCT
ajfa-1442	276	6	recent	recent	ADJ
ajfa-1442	276	7	evidence	evidence	NOUN
ajfa-1442	276	8	from	from	ADP
ajfa-1442	276	9	indonesia	indonesia	PROPN
ajfa-1442	276	10	,	,	PUNCT
ajfa-1442	276	11	republic	republic	PROPN
ajfa-1442	276	12	of	of	ADP
ajfa-1442	276	13	korea	korea	PROPN
ajfa-1442	276	14	,	,	PUNCT
ajfa-1442	276	15	malaysia	malaysia	PROPN
ajfa-1442	276	16	,	,	PUNCT
ajfa-1442	276	17	and	and	CCONJ
ajfa-1442	276	18	thailand	thailand	PROPN
ajfa-1442	276	19	:	:	PUNCT
ajfa-1442	276	20	asian	asian	PROPN
ajfa-1442	276	21	development	development	PROPN
ajfa-1442	276	22	bank	bank	PROPN
ajfa-1442	276	23	institute	institute	PROPN
ajfa-1442	276	24	.	.	PUNCT
ajfa-1442	277	1	nichols	nichols	PROPN
ajfa-1442	277	2	,	,	PUNCT
ajfa-1442	277	3	d.	d.	PROPN
ajfa-1442	277	4	c.	c.	PROPN
ajfa-1442	277	5	,	,	PUNCT
ajfa-1442	277	6	&	&	CCONJ
ajfa-1442	277	7	wahlen	wahlen	PROPN
ajfa-1442	277	8	,	,	PUNCT
ajfa-1442	277	9	j.	j.	PROPN
ajfa-1442	277	10	m.	m.	PROPN
ajfa-1442	277	11	(	(	PUNCT
ajfa-1442	277	12	2004	2004	NUM
ajfa-1442	277	13	)	)	PUNCT
ajfa-1442	277	14	.	.	PUNCT
ajfa-1442	278	1	how	how	SCONJ
ajfa-1442	278	2	do	do	AUX
ajfa-1442	278	3	earnings	earning	NOUN
ajfa-1442	278	4	numbers	number	NOUN
ajfa-1442	278	5	relate	relate	VERB
ajfa-1442	278	6	to	to	ADP
ajfa-1442	278	7	stock	stock	NOUN
ajfa-1442	278	8	returns	return	NOUN
ajfa-1442	278	9	?	?	PUNCT
ajfa-1442	279	1	a	a	DET
ajfa-1442	279	2	review	review	NOUN
ajfa-1442	279	3	of	of	ADP
ajfa-1442	279	4	classic	classic	ADJ
ajfa-1442	279	5	accounting	accounting	NOUN
ajfa-1442	279	6	research	research	NOUN
ajfa-1442	279	7	with	with	ADP
ajfa-1442	279	8	updated	update	VERB
ajfa-1442	279	9	evidence	evidence	NOUN
ajfa-1442	279	10	.	.	PUNCT
ajfa-1442	280	1	accounting	accounting	NOUN
ajfa-1442	280	2	horizons	horizon	NOUN
ajfa-1442	280	3	,	,	PUNCT
ajfa-1442	280	4	18(4	18(4	NUM
ajfa-1442	280	5	)	)	PUNCT
ajfa-1442	280	6	,	,	PUNCT
ajfa-1442	280	7	263	263	NUM
ajfa-1442	280	8	-	-	SYM
ajfa-1442	280	9	286	286	NUM
ajfa-1442	280	10	.	.	PUNCT
ajfa-1442	281	1	http://dx.doi.org/10.2308/acch.2004.18.4.263	http://dx.doi.org/10.2308/acch.2004.18.4.263	PROPN
ajfa-1442	281	2	niu	niu	PROPN
ajfa-1442	281	3	,	,	PUNCT
ajfa-1442	281	4	f.	f.	PROPN
ajfa-1442	281	5	f.	f.	PROPN
ajfa-1442	281	6	(	(	PUNCT
ajfa-1442	281	7	2006	2006	NUM
ajfa-1442	281	8	)	)	PUNCT
ajfa-1442	281	9	.	.	PUNCT
ajfa-1442	282	1	corporate	corporate	ADJ
ajfa-1442	282	2	governance	governance	NOUN
ajfa-1442	282	3	and	and	CCONJ
ajfa-1442	282	4	the	the	DET
ajfa-1442	282	5	quality	quality	NOUN
ajfa-1442	282	6	of	of	ADP
ajfa-1442	282	7	accounting	accounting	NOUN
ajfa-1442	282	8	earnings	earning	NOUN
ajfa-1442	282	9	:	:	PUNCT
ajfa-1442	282	10	a	a	DET
ajfa-1442	282	11	canadian	canadian	ADJ
ajfa-1442	282	12	perspective	perspective	NOUN
ajfa-1442	282	13	.	.	PUNCT
ajfa-1442	283	1	international	international	ADJ
ajfa-1442	283	2	journal	journal	PROPN
ajfa-1442	283	3	of	of	ADP
ajfa-1442	283	4	managerial	managerial	ADJ
ajfa-1442	283	5	finance	finance	NOUN
ajfa-1442	283	6	,	,	PUNCT
ajfa-1442	283	7	2(4	2(4	NUM
ajfa-1442	283	8	)	)	PUNCT
ajfa-1442	283	9	,	,	PUNCT
ajfa-1442	283	10	302	302	NUM
ajfa-1442	283	11	-	-	SYM
ajfa-1442	283	12	327	327	NUM
ajfa-1442	283	13	.	.	PUNCT
ajfa-1442	284	1	http://dx.doi.org/10.1108/17439130610705508	http://dx.doi.org/10.1108/17439130610705508	NOUN
ajfa-1442	284	2	osma	osma	PROPN
ajfa-1442	284	3	,	,	PUNCT
ajfa-1442	284	4	b.	b.	PROPN
ajfa-1442	284	5	g.	g.	PROPN
ajfa-1442	284	6	(	(	PUNCT
ajfa-1442	284	7	2008	2008	NUM
ajfa-1442	284	8	)	)	PUNCT
ajfa-1442	284	9	.	.	PUNCT
ajfa-1442	285	1	board	board	NOUN
ajfa-1442	285	2	independence	independence	NOUN
ajfa-1442	285	3	and	and	CCONJ
ajfa-1442	285	4	real	real	ADJ
ajfa-1442	285	5	earnings	earning	NOUN
ajfa-1442	285	6	management	management	NOUN
ajfa-1442	285	7	:	:	PUNCT
ajfa-1442	285	8	the	the	DET
ajfa-1442	285	9	case	case	NOUN
ajfa-1442	285	10	of	of	ADP
ajfa-1442	285	11	r&d	r&d	NOUN
ajfa-1442	285	12	expenditure	expenditure	NOUN
ajfa-1442	285	13	.	.	PUNCT
ajfa-1442	286	1	corporate	corporate	ADJ
ajfa-1442	286	2	governance	governance	NOUN
ajfa-1442	286	3	:	:	PUNCT
ajfa-1442	286	4	an	an	DET
ajfa-1442	286	5	international	international	ADJ
ajfa-1442	286	6	review	review	NOUN
ajfa-1442	286	7	,	,	PUNCT
ajfa-1442	286	8	16(2	16(2	NUM
ajfa-1442	286	9	)	)	PUNCT
ajfa-1442	286	10	,	,	PUNCT
ajfa-1442	286	11	116	116	NUM
ajfa-1442	286	12	-	-	SYM
ajfa-1442	286	13	131	131	NUM
ajfa-1442	286	14	.	.	PUNCT
ajfa-1442	287	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00672.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00672.x	PROPN
ajfa-1442	287	2	osma	osma	PROPN
ajfa-1442	287	3	,	,	PUNCT
ajfa-1442	287	4	b.	b.	PROPN
ajfa-1442	287	5	g.	g.	PROPN
ajfa-1442	287	6	,	,	PUNCT
ajfa-1442	287	7	&	&	CCONJ
ajfa-1442	287	8	noguer	noguer	PROPN
ajfa-1442	287	9	,	,	PUNCT
ajfa-1442	287	10	b.	b.	PROPN
ajfa-1442	287	11	g.	g.	PROPN
ajfa-1442	287	12	a.	a.	PROPN
ajfa-1442	287	13	(	(	PUNCT
ajfa-1442	287	14	2007	2007	NUM
ajfa-1442	287	15	)	)	PUNCT
ajfa-1442	287	16	.	.	PUNCT
ajfa-1442	288	1	the	the	DET
ajfa-1442	288	2	effect	effect	NOUN
ajfa-1442	288	3	of	of	ADP
ajfa-1442	288	4	the	the	DET
ajfa-1442	288	5	board	board	NOUN
ajfa-1442	288	6	composition	composition	NOUN
ajfa-1442	288	7	and	and	CCONJ
ajfa-1442	288	8	its	its	PRON
ajfa-1442	288	9	monitoring	monitoring	NOUN
ajfa-1442	288	10	committees	committee	NOUN
ajfa-1442	288	11	on	on	ADP
ajfa-1442	288	12	earnings	earning	NOUN
ajfa-1442	288	13	management	management	NOUN
ajfa-1442	288	14	:	:	PUNCT
ajfa-1442	288	15	evidence	evidence	NOUN
ajfa-1442	288	16	from	from	ADP
ajfa-1442	288	17	spain	spain	PROPN
ajfa-1442	288	18	.	.	PUNCT
ajfa-1442	289	1	corporate	corporate	ADJ
ajfa-1442	289	2	governance	governance	NOUN
ajfa-1442	289	3	:	:	PUNCT
ajfa-1442	289	4	an	an	DET
ajfa-1442	289	5	international	international	ADJ
ajfa-1442	289	6	review	review	NOUN
ajfa-1442	289	7	,	,	PUNCT
ajfa-1442	289	8	15(6	15(6	NUM
ajfa-1442	289	9	)	)	PUNCT
ajfa-1442	289	10	,	,	PUNCT
ajfa-1442	289	11	1413	1413	NUM
ajfa-1442	289	12	-	-	SYM
ajfa-1442	289	13	1428	1428	NUM
ajfa-1442	289	14	.	.	PUNCT
ajfa-1442	290	1	http://dx.doi.org/10.1111/j.1467-8683.2007.00654.x	http://dx.doi.org/10.1111/j.1467-8683.2007.00654.x	PROPN
ajfa-1442	290	2	ow	ow	PROPN
ajfa-1442	290	3	-	-	PUNCT
ajfa-1442	290	4	yong	yong	PROPN
ajfa-1442	290	5	,	,	PUNCT
ajfa-1442	290	6	k.	k.	PROPN
ajfa-1442	290	7	,	,	PUNCT
ajfa-1442	290	8	&	&	CCONJ
ajfa-1442	290	9	guan	guan	PROPN
ajfa-1442	290	10	,	,	PUNCT
ajfa-1442	290	11	c.	c.	PROPN
ajfa-1442	290	12	(	(	PUNCT
ajfa-1442	290	13	2000	2000	NUM
ajfa-1442	290	14	)	)	PUNCT
ajfa-1442	290	15	.	.	PUNCT
ajfa-1442	291	1	corporate	corporate	ADJ
ajfa-1442	291	2	governance	governance	NOUN
ajfa-1442	291	3	codes	code	NOUN
ajfa-1442	291	4	:	:	PUNCT
ajfa-1442	291	5	a	a	DET
ajfa-1442	291	6	comparison	comparison	NOUN
ajfa-1442	291	7	between	between	ADP
ajfa-1442	291	8	malaysia	malaysia	PROPN
ajfa-1442	291	9	and	and	CCONJ
ajfa-1442	291	10	the	the	DET
ajfa-1442	291	11	uk	uk	PROPN
ajfa-1442	291	12	.	.	PUNCT
ajfa-1442	291	13	corporate	corporate	ADJ
ajfa-1442	291	14	governance	governance	NOUN
ajfa-1442	291	15	:	:	PUNCT
ajfa-1442	291	16	an	an	DET
ajfa-1442	291	17	international	international	ADJ
ajfa-1442	291	18	review	review	NOUN
ajfa-1442	291	19	,	,	PUNCT
ajfa-1442	291	20	8(2	8(2	NUM
ajfa-1442	291	21	)	)	PUNCT
ajfa-1442	291	22	,	,	PUNCT
ajfa-1442	291	23	125	125	NUM
ajfa-1442	291	24	-	-	SYM
ajfa-1442	291	25	132	132	NUM
ajfa-1442	291	26	.	.	PUNCT
ajfa-1442	292	1	http://dx.doi.org/10.1111/1467-8683.00190	http://dx.doi.org/10.1111/1467-8683.00190	VERB
ajfa-1442	292	2	park	park	NOUN
ajfa-1442	292	3	,	,	PUNCT
ajfa-1442	292	4	y.	y.	PROPN
ajfa-1442	292	5	w.	w.	PROPN
ajfa-1442	292	6	,	,	PUNCT
ajfa-1442	292	7	&	&	CCONJ
ajfa-1442	292	8	shin	shin	PROPN
ajfa-1442	292	9	,	,	PUNCT
ajfa-1442	292	10	h.	h.	PROPN
ajfa-1442	292	11	h.	h.	PROPN
ajfa-1442	292	12	(	(	PUNCT
ajfa-1442	292	13	2004	2004	NUM
ajfa-1442	292	14	)	)	PUNCT
ajfa-1442	292	15	.	.	PUNCT
ajfa-1442	293	1	board	board	NOUN
ajfa-1442	293	2	composition	composition	NOUN
ajfa-1442	293	3	and	and	CCONJ
ajfa-1442	293	4	earnings	earning	NOUN
ajfa-1442	293	5	management	management	NOUN
ajfa-1442	293	6	in	in	ADP
ajfa-1442	293	7	canada	canada	PROPN
ajfa-1442	293	8	.	.	PUNCT
ajfa-1442	294	1	journal	journal	PROPN
ajfa-1442	294	2	of	of	ADP
ajfa-1442	294	3	corporate	corporate	ADJ
ajfa-1442	294	4	finance	finance	NOUN
ajfa-1442	294	5	,	,	PUNCT
ajfa-1442	294	6	10(3	10(3	NUM
ajfa-1442	294	7	)	)	PUNCT
ajfa-1442	294	8	,	,	PUNCT
ajfa-1442	294	9	431	431	NUM
ajfa-1442	294	10	-	-	SYM
ajfa-1442	294	11	457	457	NUM
ajfa-1442	294	12	.	.	PUNCT
ajfa-1442	295	1	http://dx.doi.org/10.1016/s0929-1199(03)00025-7	http://dx.doi.org/10.1016/s0929-1199(03)00025-7	PROPN
ajfa-1442	295	2	peasnell	peasnell	PROPN
ajfa-1442	295	3	,	,	PUNCT
ajfa-1442	295	4	k.	k.	PROPN
ajfa-1442	295	5	v.	v.	PROPN
ajfa-1442	295	6	,	,	PUNCT
ajfa-1442	295	7	pope	pope	NOUN
ajfa-1442	295	8	,	,	PUNCT
ajfa-1442	295	9	p.	p.	NOUN
ajfa-1442	295	10	,	,	PUNCT
ajfa-1442	295	11	&	&	CCONJ
ajfa-1442	295	12	young	young	PROPN
ajfa-1442	295	13	,	,	PUNCT
ajfa-1442	295	14	s.	s.	PROPN
ajfa-1442	295	15	(	(	PUNCT
ajfa-1442	295	16	2000a	2000a	NUM
ajfa-1442	295	17	)	)	PUNCT
ajfa-1442	295	18	.	.	PUNCT
ajfa-1442	296	1	accrual	accrual	ADJ
ajfa-1442	296	2	management	management	NOUN
ajfa-1442	296	3	to	to	PART
ajfa-1442	296	4	meet	meet	VERB
ajfa-1442	296	5	eranings	eraning	NOUN
ajfa-1442	296	6	targets	target	NOUN
ajfa-1442	296	7	:	:	PUNCT
ajfa-1442	296	8	uk	uk	PROPN
ajfa-1442	296	9	evidence	evidence	NOUN
ajfa-1442	296	10	pre	pre	ADJ
ajfa-1442	296	11	and	and	CCONJ
ajfa-1442	296	12	post	post	VERB
ajfa-1442	296	13	cadbury	cadbury	NOUN
ajfa-1442	296	14	.	.	PUNCT
ajfa-1442	297	1	the	the	DET
ajfa-1442	297	2	british	british	PROPN
ajfa-1442	297	3	accounting	accounting	PROPN
ajfa-1442	297	4	review	review	PROPN
ajfa-1442	297	5	,	,	PUNCT
ajfa-1442	297	6	32(4	32(4	NUM
ajfa-1442	297	7	)	)	PUNCT
ajfa-1442	297	8	,	,	PUNCT
ajfa-1442	297	9	415	415	NUM
ajfa-1442	297	10	-	-	SYM
ajfa-1442	297	11	445	445	NUM
ajfa-1442	297	12	.	.	PUNCT
ajfa-1442	298	1	http://dx.doi.org/10.1006/bare.2000.0134	http://dx.doi.org/10.1006/bare.2000.0134	PROPN
ajfa-1442	298	2	peasnell	peasnell	PROPN
ajfa-1442	298	3	,	,	PUNCT
ajfa-1442	298	4	k.v	k.v	PROPN
ajfa-1442	298	5	.	.	PROPN
ajfa-1442	298	6	,	,	PUNCT
ajfa-1442	298	7	pope	pope	PROPN
ajfa-1442	298	8	,	,	PUNCT
ajfa-1442	298	9	p.f	p.f	PROPN
ajfa-1442	298	10	.	.	PROPN
ajfa-1442	298	11	,	,	PUNCT
ajfa-1442	298	12	&	&	CCONJ
ajfa-1442	298	13	young	young	PROPN
ajfa-1442	298	14	,	,	PUNCT
ajfa-1442	298	15	s.	s.	PROPN
ajfa-1442	298	16	(	(	PUNCT
ajfa-1442	298	17	2000b	2000b	NUM
ajfa-1442	298	18	)	)	PUNCT
ajfa-1442	298	19	.	.	PUNCT
ajfa-1442	299	1	detecting	detect	VERB
ajfa-1442	299	2	earnings	earning	NOUN
ajfa-1442	299	3	management	management	NOUN
ajfa-1442	299	4	using	use	VERB
ajfa-1442	299	5	cross	cross	NOUN
ajfa-1442	299	6	-	-	NOUN
ajfa-1442	299	7	section	section	NOUN
ajfa-1442	299	8	a	a	DET
ajfa-1442	299	9	abnormal	abnormal	ADJ
ajfa-1442	299	10	accruals	accrual	NOUN
ajfa-1442	299	11	models	model	NOUN
ajfa-1442	299	12	.	.	PUNCT
ajfa-1442	300	1	accounting	accounting	NOUN
ajfa-1442	300	2	and	and	CCONJ
ajfa-1442	300	3	business	business	NOUN
ajfa-1442	300	4	research	research	NOUN
ajfa-1442	300	5	,	,	PUNCT
ajfa-1442	300	6	vol	vol	NOUN
ajfa-1442	300	7	.	.	PROPN
ajfa-1442	301	1	30	30	NUM
ajfa-1442	301	2	:	:	PUNCT
ajfa-1442	302	1	pp	pp	ADJ
ajfa-1442	302	2	.	.	PUNCT
ajfa-1442	303	1	313	313	NUM
ajfa-1442	303	2	-	-	SYM
ajfa-1442	303	3	326	326	NUM
ajfa-1442	303	4	.	.	PUNCT
ajfa-1442	304	1	http://dx.doi.org/10.1080/00014788.2000.9728949	http://dx.doi.org/10.1080/00014788.2000.9728949	NOUN
ajfa-1442	304	2	peasnell	peasnell	PROPN
ajfa-1442	304	3	,	,	PUNCT
ajfa-1442	304	4	k.	k.	PROPN
ajfa-1442	305	1	v.	v.	PROPN
ajfa-1442	305	2	,	,	PUNCT
ajfa-1442	305	3	pope	pope	NOUN
ajfa-1442	305	4	,	,	PUNCT
ajfa-1442	305	5	p.	p.	PROPN
ajfa-1442	305	6	f.	f.	PROPN
ajfa-1442	305	7	,	,	PUNCT
ajfa-1442	305	8	&	&	CCONJ
ajfa-1442	305	9	young	young	PROPN
ajfa-1442	305	10	,	,	PUNCT
ajfa-1442	305	11	s.	s.	PROPN
ajfa-1442	305	12	(	(	PUNCT
ajfa-1442	305	13	2005	2005	NUM
ajfa-1442	305	14	)	)	PUNCT
ajfa-1442	305	15	.	.	PUNCT
ajfa-1442	306	1	board	board	NOUN
ajfa-1442	306	2	monitoring	monitoring	NOUN
ajfa-1442	306	3	and	and	CCONJ
ajfa-1442	306	4	earnings	earning	NOUN
ajfa-1442	306	5	management	management	NOUN
ajfa-1442	306	6	:	:	PUNCT
ajfa-1442	306	7	do	do	AUX
ajfa-1442	306	8	outside	outside	ADJ
ajfa-1442	306	9	directors	director	NOUN
ajfa-1442	306	10	influence	influence	VERB
ajfa-1442	306	11	abnormal	abnormal	ADJ
ajfa-1442	306	12	accruals	accrual	NOUN
ajfa-1442	306	13	?	?	PUNCT
ajfa-1442	307	1	journal	journal	NOUN
ajfa-1442	307	2	of	of	ADP
ajfa-1442	307	3	business	business	NOUN
ajfa-1442	307	4	finance	finance	PROPN
ajfa-1442	307	5	&	&	CCONJ
ajfa-1442	307	6	accounting	accounting	PROPN
ajfa-1442	307	7	,	,	PUNCT
ajfa-1442	307	8	32(7&8	32(7&8	NUM
ajfa-1442	307	9	)	)	PUNCT
ajfa-1442	307	10	,	,	PUNCT
ajfa-1442	307	11	1311	1311	NUM
ajfa-1442	307	12	-	-	SYM
ajfa-1442	307	13	1346	1346	NUM
ajfa-1442	307	14	.	.	PUNCT
ajfa-1442	308	1	http://dx.doi.org/10.1111/j.0306-686x.2005.00630.x	http://dx.doi.org/10.1111/j.0306-686x.2005.00630.x	PROPN
ajfa-1442	308	2	pergola	pergola	NOUN
ajfa-1442	308	3	,	,	PUNCT
ajfa-1442	308	4	t.	t.	NOUN
ajfa-1442	308	5	m.	m.	NOUN
ajfa-1442	308	6	(	(	PUNCT
ajfa-1442	308	7	2005	2005	NUM
ajfa-1442	308	8	)	)	PUNCT
ajfa-1442	308	9	.	.	PUNCT
ajfa-1442	309	1	management	management	NOUN
ajfa-1442	309	2	entrenchment	entrenchment	NOUN
ajfa-1442	309	3	:	:	PUNCT
ajfa-1442	309	4	can	can	AUX
ajfa-1442	309	5	it	it	PRON
ajfa-1442	309	6	negate	negate	VERB
ajfa-1442	309	7	the	the	DET
ajfa-1442	309	8	effectiveness	effectiveness	NOUN
ajfa-1442	309	9	of	of	ADP
ajfa-1442	309	10	recently	recently	ADV
ajfa-1442	309	11	legislated	legislate	VERB
ajfa-1442	309	12	governance	governance	NOUN
ajfa-1442	309	13	reform	reform	NOUN
ajfa-1442	309	14	.	.	PUNCT
ajfa-1442	310	1	journal	journal	PROPN
ajfa-1442	310	2	of	of	ADP
ajfa-1442	310	3	american	american	PROPN
ajfa-1442	310	4	academy	academy	PROPN
ajfa-1442	310	5	of	of	ADP
ajfa-1442	310	6	business	business	NOUN
ajfa-1442	310	7	,	,	PUNCT
ajfa-1442	310	8	6(2	6(2	NUM
ajfa-1442	310	9	)	)	PUNCT
ajfa-1442	310	10	,	,	PUNCT
ajfa-1442	310	11	177	177	NUM
ajfa-1442	310	12	-	-	SYM
ajfa-1442	310	13	183	183	NUM
ajfa-1442	310	14	.	.	PUNCT
ajfa-1442	311	1	asian	asian	ADJ
ajfa-1442	311	2	journal	journal	PROPN
ajfa-1442	311	3	of	of	ADP
ajfa-1442	311	4	finance	finance	PROPN
ajfa-1442	311	5	&	&	CCONJ
ajfa-1442	311	6	accounting	accounting	PROPN
ajfa-1442	311	7	issn	issn	PROPN
ajfa-1442	311	8	1946	1946	NUM
ajfa-1442	311	9	-	-	PUNCT
ajfa-1442	311	10	052x	052x	NOUN
ajfa-1442	311	11	2012	2012	NUM
ajfa-1442	311	12	,	,	PUNCT
ajfa-1442	311	13	vol	vol	NOUN
ajfa-1442	311	14	.	.	PROPN
ajfa-1442	311	15	4	4	NUM
ajfa-1442	311	16	,	,	PUNCT
ajfa-1442	311	17	no	no	INTJ
ajfa-1442	311	18	.	.	NOUN
ajfa-1442	311	19	1	1	NUM
ajfa-1442	311	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1442	311	21	258	258	NUM
ajfa-1442	311	22	reilly	reilly	ADV
ajfa-1442	311	23	,	,	PUNCT
ajfa-1442	311	24	s.	s.	PROPN
ajfa-1442	311	25	(	(	PUNCT
ajfa-1442	311	26	2003	2003	NUM
ajfa-1442	311	27	)	)	PUNCT
ajfa-1442	311	28	.	.	PUNCT
ajfa-1442	312	1	competency	competency	NOUN
ajfa-1442	312	2	and	and	CCONJ
ajfa-1442	312	3	training	training	NOUN
ajfa-1442	312	4	.	.	PUNCT
ajfa-1442	313	1	selected	select	VERB
ajfa-1442	313	2	issues	issue	NOUN
ajfa-1442	313	3	in	in	ADP
ajfa-1442	313	4	corporate	corporate	ADJ
ajfa-1442	313	5	governance	governance	NOUN
ajfa-1442	313	6	:	:	PUNCT
ajfa-1442	313	7	regional	regional	ADJ
ajfa-1442	313	8	and	and	CCONJ
ajfa-1442	313	9	country	country	NOUN
ajfa-1442	313	10	experiences	experience	NOUN
ajfa-1442	313	11	,	,	PUNCT
ajfa-1442	313	12	united	united	PROPN
ajfa-1442	313	13	nations	nations	PROPN
ajfa-1442	313	14	conference	conference	PROPN
ajfa-1442	313	15	on	on	ADP
ajfa-1442	313	16	trade	trade	NOUN
ajfa-1442	313	17	and	and	CCONJ
ajfa-1442	313	18	development	development	NOUN
ajfa-1442	313	19	new	new	PROPN
ajfa-1442	313	20	york	york	PROPN
ajfa-1442	313	21	and	and	CCONJ
ajfa-1442	313	22	geneva	geneva	PROPN
ajfa-1442	313	23	.	.	PROPN
ajfa-1442	313	24	,	,	PUNCT
ajfa-1442	313	25	36	36	NUM
ajfa-1442	313	26	-	-	SYM
ajfa-1442	313	27	38	38	NUM
ajfa-1442	313	28	.	.	PUNCT
ajfa-1442	314	1	sarbanes	sarbanes	PROPN
ajfa-1442	314	2	-	-	PUNCT
ajfa-1442	314	3	oxley	oxley	ADJ
ajfa-1442	314	4	act	act	NOUN
ajfa-1442	314	5	(	(	PUNCT
ajfa-1442	314	6	sox	sox	PROPN
ajfa-1442	314	7	)	)	PUNCT
ajfa-1442	314	8	.	.	PUNCT
ajfa-1442	315	1	(	(	PUNCT
ajfa-1442	315	2	2002	2002	NUM
ajfa-1442	315	3	)	)	PUNCT
ajfa-1442	315	4	.	.	PUNCT
ajfa-1442	316	1	public	public	ADJ
ajfa-1442	316	2	law	law	NOUN
ajfa-1442	316	3	no	no	INTJ
ajfa-1442	316	4	.	.	PUNCT
ajfa-1442	317	1	107	107	NUM
ajfa-1442	317	2	-	-	SYM
ajfa-1442	317	3	204	204	NUM
ajfa-1442	317	4	.	.	PUNCT
ajfa-1442	318	1	gpo	gpo	NOUN
ajfa-1442	318	2	:	:	PUNCT
ajfa-1442	318	3	washington	washington	PROPN
ajfa-1442	318	4	,	,	PUNCT
ajfa-1442	318	5	dc	dc	PROPN
ajfa-1442	318	6	.	.	PUNCT
ajfa-1442	318	7	schipper	schipper	PROPN
ajfa-1442	318	8	,	,	PUNCT
ajfa-1442	318	9	k.	k.	PROPN
ajfa-1442	318	10	(	(	PUNCT
ajfa-1442	318	11	1989	1989	NUM
ajfa-1442	318	12	)	)	PUNCT
ajfa-1442	318	13	.	.	PUNCT
ajfa-1442	319	1	commentary	commentary	NOUN
ajfa-1442	319	2	on	on	ADP
ajfa-1442	319	3	earnings	earning	NOUN
ajfa-1442	319	4	management	management	NOUN
ajfa-1442	319	5	.	.	PUNCT
ajfa-1442	320	1	accounting	accounting	NOUN
ajfa-1442	320	2	horizons	horizon	NOUN
ajfa-1442	320	3	,	,	PUNCT
ajfa-1442	320	4	3(4	3(4	PROPN
ajfa-1442	320	5	-	-	SYM
ajfa-1442	320	6	5	5	NUM
ajfa-1442	320	7	)	)	PUNCT
ajfa-1442	320	8	,	,	PUNCT
ajfa-1442	320	9	91	91	NUM
ajfa-1442	320	10	-	-	SYM
ajfa-1442	320	11	102	102	NUM
ajfa-1442	320	12	.	.	PUNCT
ajfa-1442	321	1	shleifer	shleifer	PROPN
ajfa-1442	321	2	,	,	PUNCT
ajfa-1442	321	3	a.	a.	PROPN
ajfa-1442	321	4	,	,	PUNCT
ajfa-1442	321	5	&	&	CCONJ
ajfa-1442	321	6	vishny	vishny	PROPN
ajfa-1442	321	7	,	,	PUNCT
ajfa-1442	321	8	r.w	r.w	PROPN
ajfa-1442	321	9	.	.	PROPN
ajfa-1442	321	10	(	(	PUNCT
ajfa-1442	321	11	1997	1997	NUM
ajfa-1442	321	12	)	)	PUNCT
ajfa-1442	321	13	.	.	PUNCT
ajfa-1442	322	1	a	a	DET
ajfa-1442	322	2	survey	survey	NOUN
ajfa-1442	322	3	of	of	ADP
ajfa-1442	322	4	corporate	corporate	ADJ
ajfa-1442	322	5	governance	governance	NOUN
ajfa-1442	322	6	.	.	PUNCT
ajfa-1442	323	1	journal	journal	NOUN
ajfa-1442	323	2	of	of	ADP
ajfa-1442	323	3	finance	finance	NOUN
ajfa-1442	323	4	,	,	PUNCT
ajfa-1442	323	5	52(2	52(2	NUM
ajfa-1442	323	6	)	)	PUNCT
ajfa-1442	323	7	,	,	PUNCT
ajfa-1442	323	8	737	737	NUM
ajfa-1442	323	9	-	-	SYM
ajfa-1442	323	10	783	783	NUM
ajfa-1442	323	11	.	.	PUNCT
ajfa-1442	323	12	siregar	siregar	NOUN
ajfa-1442	323	13	,	,	PUNCT
ajfa-1442	323	14	s.	s.	PROPN
ajfa-1442	323	15	v.	v.	PROPN
ajfa-1442	323	16	,	,	PUNCT
ajfa-1442	323	17	&	&	CCONJ
ajfa-1442	323	18	utama	utama	PROPN
ajfa-1442	323	19	,	,	PUNCT
ajfa-1442	323	20	s.	s.	PROPN
ajfa-1442	323	21	(	(	PUNCT
ajfa-1442	323	22	2008	2008	NUM
ajfa-1442	323	23	)	)	PUNCT
ajfa-1442	323	24	.	.	PUNCT
ajfa-1442	324	1	type	type	NOUN
ajfa-1442	324	2	of	of	ADP
ajfa-1442	324	3	earnings	earning	NOUN
ajfa-1442	324	4	management	management	NOUN
ajfa-1442	324	5	and	and	CCONJ
ajfa-1442	324	6	the	the	DET
ajfa-1442	324	7	effect	effect	NOUN
ajfa-1442	324	8	of	of	ADP
ajfa-1442	324	9	ownership	ownership	NOUN
ajfa-1442	324	10	structure	structure	NOUN
ajfa-1442	324	11	,	,	PUNCT
ajfa-1442	324	12	firm	firm	ADJ
ajfa-1442	324	13	size	size	NOUN
ajfa-1442	324	14	,	,	PUNCT
ajfa-1442	324	15	and	and	CCONJ
ajfa-1442	324	16	corporate	corporate	ADJ
ajfa-1442	324	17	-	-	PUNCT
ajfa-1442	324	18	governance	governance	NOUN
ajfa-1442	324	19	practices	practice	NOUN
ajfa-1442	324	20	:	:	PUNCT
ajfa-1442	324	21	evidence	evidence	NOUN
ajfa-1442	324	22	from	from	ADP
ajfa-1442	324	23	indonesia	indonesia	PROPN
ajfa-1442	324	24	.	.	PUNCT
ajfa-1442	325	1	the	the	DET
ajfa-1442	325	2	international	international	ADJ
ajfa-1442	325	3	journal	journal	NOUN
ajfa-1442	325	4	of	of	ADP
ajfa-1442	325	5	accounting	accounting	NOUN
ajfa-1442	325	6	,	,	PUNCT
ajfa-1442	325	7	43(1	43(1	NOUN
ajfa-1442	325	8	)	)	PUNCT
ajfa-1442	325	9	,	,	PUNCT
ajfa-1442	325	10	1	1	NUM
ajfa-1442	325	11	-	-	SYM
ajfa-1442	325	12	27	27	NUM
ajfa-1442	325	13	.	.	PUNCT
ajfa-1442	326	1	http://dx.doi.org/10.1016/j.intacc.2008.01.001	http://dx.doi.org/10.1016/j.intacc.2008.01.001	VERB
ajfa-1442	326	2	teets	teet	NOUN
ajfa-1442	326	3	,	,	PUNCT
ajfa-1442	326	4	w.	w.	PROPN
ajfa-1442	326	5	r.	r.	PROPN
ajfa-1442	326	6	(	(	PUNCT
ajfa-1442	326	7	2002	2002	NUM
ajfa-1442	326	8	)	)	PUNCT
ajfa-1442	326	9	.	.	PUNCT
ajfa-1442	327	1	quality	quality	NOUN
ajfa-1442	327	2	of	of	ADP
ajfa-1442	327	3	earnings	earning	NOUN
ajfa-1442	327	4	:	:	PUNCT
ajfa-1442	327	5	an	an	DET
ajfa-1442	327	6	introduction	introduction	NOUN
ajfa-1442	327	7	to	to	ADP
ajfa-1442	327	8	the	the	DET
ajfa-1442	327	9	issues	issue	NOUN
ajfa-1442	327	10	in	in	ADP
ajfa-1442	327	11	accounting	accounting	NOUN
ajfa-1442	327	12	education	education	NOUN
ajfa-1442	327	13	special	special	ADJ
ajfa-1442	327	14	issue	issue	NOUN
ajfa-1442	327	15	.	.	PUNCT
ajfa-1442	328	1	issues	issue	NOUN
ajfa-1442	328	2	in	in	ADP
ajfa-1442	328	3	accounting	accounting	NOUN
ajfa-1442	328	4	education	education	NOUN
ajfa-1442	328	5	,	,	PUNCT
ajfa-1442	328	6	17(4	17(4	NUM
ajfa-1442	328	7	)	)	PUNCT
ajfa-1442	328	8	,	,	PUNCT
ajfa-1442	328	9	335	335	NUM
ajfa-1442	328	10	-	-	SYM
ajfa-1442	328	11	360	360	NUM
ajfa-1442	328	12	.	.	PUNCT
ajfa-1442	329	1	http://dx.doi.org/10.2308/iace.2002.17.4.335	http://dx.doi.org/10.2308/iace.2002.17.4.335	ADP
ajfa-1442	329	2	turley	turley	PROPN
ajfa-1442	329	3	,	,	PUNCT
ajfa-1442	329	4	s.	s.	PROPN
ajfa-1442	329	5	,	,	PUNCT
ajfa-1442	329	6	&	&	CCONJ
ajfa-1442	329	7	zaman	zaman	PROPN
ajfa-1442	329	8	,	,	PUNCT
ajfa-1442	329	9	m.	m.	NOUN
ajfa-1442	329	10	(	(	PUNCT
ajfa-1442	329	11	2004	2004	NUM
ajfa-1442	329	12	)	)	PUNCT
ajfa-1442	329	13	.	.	PUNCT
ajfa-1442	330	1	the	the	DET
ajfa-1442	330	2	corporate	corporate	ADJ
ajfa-1442	330	3	governance	governance	NOUN
ajfa-1442	330	4	effects	effect	NOUN
ajfa-1442	330	5	of	of	ADP
ajfa-1442	330	6	audit	audit	NOUN
ajfa-1442	330	7	committees	committee	NOUN
ajfa-1442	330	8	.	.	PUNCT
ajfa-1442	331	1	journal	journal	PROPN
ajfa-1442	331	2	of	of	ADP
ajfa-1442	331	3	management	management	NOUN
ajfa-1442	331	4	and	and	CCONJ
ajfa-1442	331	5	governance	governance	NOUN
ajfa-1442	331	6	,	,	PUNCT
ajfa-1442	331	7	8(3	8(3	NUM
ajfa-1442	331	8	)	)	PUNCT
ajfa-1442	331	9	,	,	PUNCT
ajfa-1442	331	10	305	305	NUM
ajfa-1442	331	11	-	-	SYM
ajfa-1442	331	12	332	332	NUM
ajfa-1442	331	13	.	.	PUNCT
ajfa-1442	332	1	http://dx.doi.org/10.1007/s10997-004-1110-5	http://dx.doi.org/10.1007/s10997-004-1110-5	PROPN
ajfa-1442	332	2	vafeas	vafea	NOUN
ajfa-1442	332	3	,	,	PUNCT
ajfa-1442	332	4	n.	n.	NOUN
ajfa-1442	332	5	(	(	PUNCT
ajfa-1442	332	6	2005	2005	NUM
ajfa-1442	332	7	)	)	PUNCT
ajfa-1442	332	8	.	.	PUNCT
ajfa-1442	333	1	audit	audit	NOUN
ajfa-1442	333	2	committees	committee	NOUN
ajfa-1442	333	3	,	,	PUNCT
ajfa-1442	333	4	boards	board	NOUN
ajfa-1442	333	5	,	,	PUNCT
ajfa-1442	333	6	and	and	CCONJ
ajfa-1442	333	7	the	the	DET
ajfa-1442	333	8	quality	quality	NOUN
ajfa-1442	333	9	of	of	ADP
ajfa-1442	333	10	reported	report	VERB
ajfa-1442	333	11	earnings	earning	NOUN
ajfa-1442	333	12	.	.	PUNCT
ajfa-1442	334	1	contemporary	contemporary	ADJ
ajfa-1442	334	2	accounting	accounting	NOUN
ajfa-1442	334	3	research	research	NOUN
ajfa-1442	334	4	,	,	PUNCT
ajfa-1442	334	5	22(4	22(4	NUM
ajfa-1442	334	6	)	)	PUNCT
ajfa-1442	334	7	,	,	PUNCT
ajfa-1442	334	8	1093	1093	NUM
ajfa-1442	334	9	-	-	SYM
ajfa-1442	334	10	1122	1122	NUM
ajfa-1442	334	11	.	.	PUNCT
ajfa-1442	335	1	http://dx.doi.org/10.1506/1qyn-2rfq-fkyx-xp84	http://dx.doi.org/10.1506/1qyn-2rfq-fkyx-xp84	PROPN
ajfa-1442	335	2	vethanayagam	vethanayagam	PROPN
ajfa-1442	335	3	,	,	PUNCT
ajfa-1442	335	4	j.	j.	PROPN
ajfa-1442	335	5	,	,	PUNCT
ajfa-1442	335	6	yahya	yahya	PROPN
ajfa-1442	335	7	,	,	PUNCT
ajfa-1442	335	8	s.	s.	PROPN
ajfa-1442	335	9	,	,	PUNCT
ajfa-1442	335	10	&	&	CCONJ
ajfa-1442	335	11	haron	haron	PROPN
ajfa-1442	335	12	,	,	PUNCT
ajfa-1442	335	13	h.	h.	PROPN
ajfa-1442	335	14	(	(	PUNCT
ajfa-1442	335	15	2006	2006	NUM
ajfa-1442	335	16	)	)	PUNCT
ajfa-1442	335	17	.	.	PUNCT
ajfa-1442	336	1	independent	independent	ADJ
ajfa-1442	336	2	non	non	ADJ
ajfa-1442	336	3	-	-	ADJ
ajfa-1442	336	4	executive	executive	ADJ
ajfa-1442	336	5	directors	director	NOUN
ajfa-1442	336	6	,	,	PUNCT
ajfa-1442	336	7	managerial	managerial	ADJ
ajfa-1442	336	8	ownership	ownership	NOUN
ajfa-1442	336	9	and	and	CCONJ
ajfa-1442	336	10	firm	firm	ADJ
ajfa-1442	336	11	performance	performance	NOUN
ajfa-1442	336	12	in	in	ADP
ajfa-1442	336	13	malaysian	malaysian	ADJ
ajfa-1442	336	14	public	public	ADJ
ajfa-1442	336	15	listed	list	VERB
ajfa-1442	336	16	companies	company	NOUN
ajfa-1442	336	17	.	.	PUNCT
ajfa-1442	337	1	paper	paper	NOUN
ajfa-1442	337	2	presented	present	VERB
ajfa-1442	337	3	at	at	ADP
ajfa-1442	337	4	the	the	DET
ajfa-1442	337	5	proceeding	proceeding	NOUN
ajfa-1442	337	6	symposium	symposium	NOUN
ajfa-1442	337	7	on	on	ADP
ajfa-1442	337	8	accountability	accountability	NOUN
ajfa-1442	337	9	,	,	PUNCT
ajfa-1442	337	10	governance	governance	NOUN
ajfa-1442	337	11	and	and	CCONJ
ajfa-1442	337	12	performance	performance	NOUN
ajfa-1442	337	13	,	,	PUNCT
ajfa-1442	337	14	griffith	griffith	PROPN
ajfa-1442	337	15	university	university	PROPN
ajfa-1442	337	16	.	.	PUNCT
ajfa-1442	338	1	wiedman	wiedman	PROPN
ajfa-1442	338	2	,	,	PUNCT
ajfa-1442	338	3	c.	c.	PROPN
ajfa-1442	338	4	(	(	PUNCT
ajfa-1442	338	5	2002	2002	NUM
ajfa-1442	338	6	)	)	PUNCT
ajfa-1442	338	7	.	.	PUNCT
ajfa-1442	339	1	the	the	DET
ajfa-1442	339	2	power	power	NOUN
ajfa-1442	339	3	of	of	ADP
ajfa-1442	339	4	auditors	auditor	NOUN
ajfa-1442	339	5	.	.	PUNCT
ajfa-1442	340	1	ca	can	AUX
ajfa-1442	340	2	magazine	magazine	NOUN
ajfa-1442	340	3	,	,	PUNCT
ajfa-1442	340	4	135(10	135(10	NUM
ajfa-1442	340	5	)	)	PUNCT
ajfa-1442	340	6	,	,	PUNCT
ajfa-1442	340	7	39	39	NUM
ajfa-1442	340	8	-	-	SYM
ajfa-1442	340	9	42	42	NUM
ajfa-1442	340	10	.	.	PUNCT
ajfa-1442	341	1	wild	wild	PROPN
ajfa-1442	341	2	,	,	PUNCT
ajfa-1442	341	3	j.	j.	PROPN
ajfa-1442	341	4	j.	j.	PROPN
ajfa-1442	341	5	(	(	PUNCT
ajfa-1442	341	6	1996	1996	NUM
ajfa-1442	341	7	)	)	PUNCT
ajfa-1442	341	8	.	.	PUNCT
ajfa-1442	342	1	the	the	DET
ajfa-1442	342	2	audit	audit	NOUN
ajfa-1442	342	3	committee	committee	NOUN
ajfa-1442	342	4	and	and	CCONJ
ajfa-1442	342	5	earnings	earning	NOUN
ajfa-1442	342	6	quality	quality	NOUN
ajfa-1442	342	7	.	.	PUNCT
ajfa-1442	343	1	journal	journal	PROPN
ajfa-1442	343	2	of	of	ADP
ajfa-1442	343	3	accounting	accounting	NOUN
ajfa-1442	343	4	,	,	PUNCT
ajfa-1442	343	5	auditing	auditing	NOUN
ajfa-1442	343	6	&	&	CCONJ
ajfa-1442	343	7	finance	finance	NOUN
ajfa-1442	343	8	,	,	PUNCT
ajfa-1442	343	9	11(2	11(2	NOUN
ajfa-1442	343	10	)	)	PUNCT
ajfa-1442	343	11	,	,	PUNCT
ajfa-1442	343	12	247	247	NUM
ajfa-1442	343	13	-	-	SYM
ajfa-1442	343	14	276	276	NUM
ajfa-1442	343	15	.	.	PUNCT
ajfa-1442	344	1	world	world	PROPN
ajfa-1442	344	2	bank	bank	PROPN
ajfa-1442	344	3	.	.	PUNCT
ajfa-1442	345	1	(	(	PUNCT
ajfa-1442	345	2	2005	2005	NUM
ajfa-1442	345	3	)	)	PUNCT
ajfa-1442	345	4	.	.	PUNCT
ajfa-1442	346	1	reports	report	NOUN
ajfa-1442	346	2	on	on	ADP
ajfa-1442	346	3	the	the	DET
ajfa-1442	346	4	observance	observance	NOUN
ajfa-1442	346	5	of	of	ADP
ajfa-1442	346	6	standards	standard	NOUN
ajfa-1442	346	7	and	and	CCONJ
ajfa-1442	346	8	code	code	NOUN
ajfa-1442	346	9	(	(	PUNCT
ajfa-1442	346	10	rosc	rosc	ADJ
ajfa-1442	346	11	)	)	PUNCT
ajfa-1442	346	12	in	in	ADP
ajfa-1442	346	13	jordan	jordan	PROPN
ajfa-1442	346	14	.	.	PUNCT
ajfa-1442	347	1	from	from	ADP
ajfa-1442	347	2	www.worldbank.org/ifa/orsc_aa_jor.pdf	www.worldbank.org/ifa/orsc_aa_jor.pdf	PROPN
ajfa-1442	347	3	xie	xie	PROPN
ajfa-1442	347	4	,	,	PUNCT
ajfa-1442	347	5	b.	b.	PROPN
ajfa-1442	347	6	,	,	PUNCT
ajfa-1442	347	7	davidson	davidson	PROPN
ajfa-1442	347	8	iii	iii	PROPN
ajfa-1442	347	9	,	,	PUNCT
ajfa-1442	347	10	w.	w.	PROPN
ajfa-1442	347	11	n.	n.	PROPN
ajfa-1442	347	12	,	,	PUNCT
ajfa-1442	347	13	&	&	CCONJ
ajfa-1442	347	14	dadalt	dadalt	NOUN
ajfa-1442	347	15	,	,	PUNCT
ajfa-1442	347	16	p.	p.	NOUN
ajfa-1442	347	17	j.	j.	PROPN
ajfa-1442	347	18	(	(	PUNCT
ajfa-1442	347	19	2003	2003	NUM
ajfa-1442	347	20	)	)	PUNCT
ajfa-1442	347	21	.	.	PUNCT
ajfa-1442	348	1	earnings	earning	NOUN
ajfa-1442	348	2	management	management	NOUN
ajfa-1442	348	3	and	and	CCONJ
ajfa-1442	348	4	corporate	corporate	ADJ
ajfa-1442	348	5	governance	governance	NOUN
ajfa-1442	348	6	:	:	PUNCT
ajfa-1442	348	7	the	the	DET
ajfa-1442	348	8	role	role	NOUN
ajfa-1442	348	9	of	of	ADP
ajfa-1442	348	10	the	the	DET
ajfa-1442	348	11	board	board	NOUN
ajfa-1442	348	12	and	and	CCONJ
ajfa-1442	348	13	the	the	DET
ajfa-1442	348	14	audit	audit	NOUN
ajfa-1442	348	15	committee	committee	NOUN
ajfa-1442	348	16	.	.	PUNCT
ajfa-1442	349	1	journal	journal	NOUN
ajfa-1442	349	2	of	of	ADP
ajfa-1442	349	3	corporate	corporate	ADJ
ajfa-1442	349	4	finance	finance	NOUN
ajfa-1442	349	5	,	,	PUNCT
ajfa-1442	349	6	9(3	9(3	NUM
ajfa-1442	349	7	)	)	PUNCT
ajfa-1442	349	8	,	,	PUNCT
ajfa-1442	349	9	295	295	NUM
ajfa-1442	349	10	-	-	SYM
ajfa-1442	349	11	316	316	NUM
ajfa-1442	349	12	.	.	PUNCT
ajfa-1442	350	1	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	http://dx.doi.org/10.1016/s0929-1199(02)00006-8	PROPN
ajfa-1442	350	2	yu	yu	PROPN
ajfa-1442	350	3	,	,	PUNCT
ajfa-1442	350	4	f.	f.	PROPN
ajfa-1442	350	5	f.	f.	PROPN
ajfa-1442	350	6	(	(	PUNCT
ajfa-1442	350	7	2008	2008	NUM
ajfa-1442	350	8	)	)	PUNCT
ajfa-1442	350	9	.	.	PUNCT
ajfa-1442	351	1	analyst	analyst	NOUN
ajfa-1442	351	2	coverage	coverage	NOUN
ajfa-1442	351	3	and	and	CCONJ
ajfa-1442	351	4	earnings	earning	NOUN
ajfa-1442	351	5	management	management	NOUN
ajfa-1442	351	6	.	.	PUNCT
ajfa-1442	352	1	journal	journal	NOUN
ajfa-1442	352	2	of	of	ADP
ajfa-1442	352	3	financial	financial	ADJ
ajfa-1442	352	4	economics	economic	NOUN
ajfa-1442	352	5	,	,	PUNCT
ajfa-1442	352	6	88(2	88(2	NUM
ajfa-1442	352	7	)	)	PUNCT
ajfa-1442	352	8	,	,	PUNCT
ajfa-1442	352	9	245	245	NUM
ajfa-1442	352	10	-	-	SYM
ajfa-1442	352	11	271	271	NUM
ajfa-1442	352	12	.	.	PUNCT
ajfa-1442	353	1	http://dx.doi.org/10.1016/j.jfineco.2007.05.008	http://dx.doi.org/10.1016/j.jfineco.2007.05.008	NOUN