id	sid	tid	token	lemma	pos
ajfa-14678	1	1	microsoft	microsoft	PROPN
ajfa-14678	1	2	word	word	NOUN
ajfa-14678	1	3	14678	14678	NUM
ajfa-14678	1	4	-	-	SYM
ajfa-14678	1	5	53152	53152	NUM
ajfa-14678	1	6	-	-	PUNCT
ajfa-14678	1	7	3	3	NUM
ajfa-14678	1	8	-	-	PUNCT
ajfa-14678	1	9	sm	sm	NOUN
ajfa-14678	1	10	-	-	PUNCT
ajfa-14678	1	11	writer2	writer2	VERB
ajfa-14678	1	12	-	-	ADJ
ajfa-14678	1	13	new	new	ADJ
ajfa-14678	1	14	asian	asian	ADJ
ajfa-14678	1	15	journal	journal	NOUN
ajfa-14678	1	16	of	of	ADP
ajfa-14678	1	17	finance	finance	PROPN
ajfa-14678	1	18	&	&	CCONJ
ajfa-14678	1	19	accounting	accounting	PROPN
ajfa-14678	1	20	issn	issn	PROPN
ajfa-14678	1	21	1946	1946	NUM
ajfa-14678	1	22	-	-	PUNCT
ajfa-14678	1	23	052x	052x	PROPN
ajfa-14678	1	24	2019	2019	NUM
ajfa-14678	1	25	,	,	PUNCT
ajfa-14678	1	26	vol	vol	NOUN
ajfa-14678	1	27	.	.	PROPN
ajfa-14678	1	28	11	11	NUM
ajfa-14678	1	29	,	,	PUNCT
ajfa-14678	1	30	no	no	INTJ
ajfa-14678	1	31	.	.	NOUN
ajfa-14678	1	32	1	1	NUM
ajfa-14678	1	33	241	241	NUM
ajfa-14678	1	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	1	35	assessment	assessment	NOUN
ajfa-14678	1	36	of	of	ADP
ajfa-14678	1	37	the	the	DET
ajfa-14678	1	38	adoption	adoption	NOUN
ajfa-14678	1	39	and	and	CCONJ
ajfa-14678	1	40	implementation	implementation	NOUN
ajfa-14678	1	41	of	of	ADP
ajfa-14678	1	42	ifrs	ifrs	PROPN
ajfa-14678	1	43	for	for	ADP
ajfa-14678	1	44	small	small	ADJ
ajfa-14678	1	45	and	and	CCONJ
ajfa-14678	1	46	medium	medium	ADJ
ajfa-14678	1	47	scale	scale	NOUN
ajfa-14678	1	48	entities	entity	NOUN
ajfa-14678	1	49	(	(	PUNCT
ajfa-14678	1	50	smes	sme	NOUN
ajfa-14678	1	51	)	)	PUNCT
ajfa-14678	1	52	.	.	PUNCT
ajfa-14678	2	1	“	"	PUNCT
ajfa-14678	2	2	a	a	DET
ajfa-14678	2	3	study	study	NOUN
ajfa-14678	2	4	of	of	ADP
ajfa-14678	2	5	selected	select	VERB
ajfa-14678	2	6	smes	sme	NOUN
ajfa-14678	2	7	ga	ga	PROPN
ajfa-14678	2	8	east	east	PROPN
ajfa-14678	2	9	of	of	ADP
ajfa-14678	2	10	ghana	ghana	PROPN
ajfa-14678	2	11	”	"	PUNCT
ajfa-14678	2	12	john	john	PROPN
ajfa-14678	2	13	kwaku	kwaku	PROPN
ajfa-14678	2	14	mensah	mensah	PROPN
ajfa-14678	2	15	mawutor	mawutor	PROPN
ajfa-14678	2	16	dean	dean	PROPN
ajfa-14678	2	17	,	,	PUNCT
ajfa-14678	2	18	school	school	NOUN
ajfa-14678	2	19	of	of	ADP
ajfa-14678	2	20	graduate	graduate	NOUN
ajfa-14678	2	21	studies	study	NOUN
ajfa-14678	2	22	(	(	PUNCT
ajfa-14678	2	23	sogs	sog	NOUN
ajfa-14678	2	24	)	)	PUNCT
ajfa-14678	2	25	university	university	NOUN
ajfa-14678	2	26	of	of	ADP
ajfa-14678	2	27	professional	professional	ADJ
ajfa-14678	2	28	studies	study	NOUN
ajfa-14678	2	29	,	,	PUNCT
ajfa-14678	2	30	accra	accra	PROPN
ajfa-14678	2	31	ghana	ghana	PROPN
ajfa-14678	2	32	p.o	p.o	PROPN
ajfa-14678	2	33	.	.	PROPN
ajfa-14678	2	34	box	box	PROPN
ajfa-14678	2	35	lg	lg	PROPN
ajfa-14678	2	36	149	149	NUM
ajfa-14678	2	37	,	,	PUNCT
ajfa-14678	2	38	legon	legon	PROPN
ajfa-14678	2	39	tel	tel	PROPN
ajfa-14678	2	40	:	:	PUNCT
ajfa-14678	2	41	23	23	NUM
ajfa-14678	2	42	-	-	SYM
ajfa-14678	2	43	32	32	NUM
ajfa-14678	2	44	-	-	PUNCT
ajfa-14678	2	45	4328	4328	NUM
ajfa-14678	2	46	-	-	PUNCT
ajfa-14678	2	47	7242	7242	NUM
ajfa-14678	2	48	e	e	NOUN
ajfa-14678	2	49	-	-	NOUN
ajfa-14678	2	50	mail	mail	NOUN
ajfa-14678	2	51	:	:	PUNCT
ajfa-14678	2	52	john.mensah@upsamail.edu.gh	john.mensah@upsamail.edu.gh	PROPN
ajfa-14678	2	53	/	/	SYM
ajfa-14678	2	54	kwaku2mensah@gmail.com	kwaku2mensah@gmail.com	PROPN
ajfa-14678	2	55	siaw	siaw	PROPN
ajfa-14678	2	56	wlliams	wlliam	VERB
ajfa-14678	2	57	university	university	PROPN
ajfa-14678	2	58	of	of	ADP
ajfa-14678	2	59	professional	professional	ADJ
ajfa-14678	2	60	studies	study	NOUN
ajfa-14678	2	61	,	,	PUNCT
ajfa-14678	2	62	accra	accra	NOUN
ajfa-14678	2	63	(	(	PUNCT
ajfa-14678	2	64	upsa	upsa	PROPN
ajfa-14678	2	65	)	)	PUNCT
ajfa-14678	2	66	,	,	PUNCT
ajfa-14678	2	67	ghana	ghana	PROPN
ajfa-14678	2	68	mensah	mensah	PROPN
ajfa-14678	2	69	anita	anita	PROPN
ajfa-14678	2	70	oduwaa	oduwaa	PROPN
ajfa-14678	2	71	university	university	PROPN
ajfa-14678	2	72	of	of	ADP
ajfa-14678	2	73	professional	professional	PROPN
ajfa-14678	2	74	studies	study	NOUN
ajfa-14678	2	75	,	,	PUNCT
ajfa-14678	2	76	accra	accra	NOUN
ajfa-14678	2	77	(	(	PUNCT
ajfa-14678	2	78	upsa	upsa	PROPN
ajfa-14678	2	79	)	)	PUNCT
ajfa-14678	2	80	,	,	PUNCT
ajfa-14678	2	81	ghana	ghana	PROPN
ajfa-14678	2	82	received	receive	VERB
ajfa-14678	2	83	:	:	PUNCT
ajfa-14678	2	84	april	april	PROPN
ajfa-14678	2	85	17	17	NUM
ajfa-14678	2	86	,	,	PUNCT
ajfa-14678	2	87	2019	2019	NUM
ajfa-14678	2	88	accepted	accept	VERB
ajfa-14678	2	89	:	:	PUNCT
ajfa-14678	2	90	june	june	PROPN
ajfa-14678	2	91	5	5	NUM
ajfa-14678	2	92	,	,	PUNCT
ajfa-14678	2	93	2019	2019	NUM
ajfa-14678	2	94	published	publish	VERB
ajfa-14678	2	95	:	:	PUNCT
ajfa-14678	2	96	june	june	PROPN
ajfa-14678	2	97	1	1	NUM
ajfa-14678	2	98	,	,	PUNCT
ajfa-14678	2	99	2019	2019	NUM
ajfa-14678	2	100	doi:10.5296	doi:10.5296	NOUN
ajfa-14678	2	101	/	/	SYM
ajfa-14678	2	102	ajfa.v11i1.14678	ajfa.v11i1.14678	PROPN
ajfa-14678	2	103	url	url	PROPN
ajfa-14678	2	104	:	:	PUNCT
ajfa-14678	2	105	https://doi.org/10.5296/ajfa.v11i1.14678	https://doi.org/10.5296/ajfa.v11i1.14678	NUM
ajfa-14678	2	106	abstract	abstract	ADJ
ajfa-14678	2	107	the	the	DET
ajfa-14678	2	108	ifrs	ifrs	PROPN
ajfa-14678	2	109	for	for	ADP
ajfa-14678	2	110	smes	sme	NOUN
ajfa-14678	2	111	is	be	AUX
ajfa-14678	2	112	an	an	DET
ajfa-14678	2	113	important	important	ADJ
ajfa-14678	2	114	element	element	NOUN
ajfa-14678	2	115	for	for	ADP
ajfa-14678	2	116	attaining	attain	VERB
ajfa-14678	2	117	competitive	competitive	ADJ
ajfa-14678	2	118	advantage	advantage	NOUN
ajfa-14678	2	119	,	,	PUNCT
ajfa-14678	2	120	attracting	attract	VERB
ajfa-14678	2	121	investors	investor	NOUN
ajfa-14678	2	122	and	and	CCONJ
ajfa-14678	2	123	gaining	gain	VERB
ajfa-14678	2	124	access	access	NOUN
ajfa-14678	2	125	to	to	ADP
ajfa-14678	2	126	financial	financial	ADJ
ajfa-14678	2	127	assistance	assistance	NOUN
ajfa-14678	2	128	in	in	ADP
ajfa-14678	2	129	today	today	NOUN
ajfa-14678	2	130	’s	’s	PART
ajfa-14678	2	131	world	world	NOUN
ajfa-14678	2	132	of	of	ADP
ajfa-14678	2	133	competitive	competitive	ADJ
ajfa-14678	2	134	business	business	NOUN
ajfa-14678	2	135	irrespective	irrespective	ADV
ajfa-14678	2	136	of	of	ADP
ajfa-14678	2	137	their	their	PRON
ajfa-14678	2	138	size	size	NOUN
ajfa-14678	2	139	.	.	PUNCT
ajfa-14678	3	1	the	the	DET
ajfa-14678	3	2	study	study	NOUN
ajfa-14678	3	3	assessed	assess	VERB
ajfa-14678	3	4	the	the	DET
ajfa-14678	3	5	adoption	adoption	NOUN
ajfa-14678	3	6	and	and	CCONJ
ajfa-14678	3	7	implementation	implementation	NOUN
ajfa-14678	3	8	challenges	challenge	NOUN
ajfa-14678	3	9	of	of	ADP
ajfa-14678	3	10	ifrs	ifrs	NOUN
ajfa-14678	3	11	for	for	ADP
ajfa-14678	3	12	smes	sme	NOUN
ajfa-14678	3	13	among	among	ADP
ajfa-14678	3	14	smes	smes	PROPN
ajfa-14678	3	15	in	in	ADP
ajfa-14678	3	16	ga	ga	PROPN
ajfa-14678	3	17	east	east	PROPN
ajfa-14678	3	18	(	(	PUNCT
ajfa-14678	3	19	madina	madina	PROPN
ajfa-14678	3	20	)	)	PUNCT
ajfa-14678	3	21	.	.	PUNCT
ajfa-14678	4	1	to	to	PART
ajfa-14678	4	2	assess	assess	VERB
ajfa-14678	4	3	the	the	DET
ajfa-14678	4	4	adoption	adoption	NOUN
ajfa-14678	4	5	and	and	CCONJ
ajfa-14678	4	6	implementation	implementation	NOUN
ajfa-14678	4	7	benefits	benefit	NOUN
ajfa-14678	4	8	and	and	CCONJ
ajfa-14678	4	9	challenges	challenge	NOUN
ajfa-14678	4	10	,	,	PUNCT
ajfa-14678	4	11	a	a	DET
ajfa-14678	4	12	qualitative	qualitative	ADJ
ajfa-14678	4	13	research	research	NOUN
ajfa-14678	4	14	and	and	CCONJ
ajfa-14678	4	15	conceptual	conceptual	ADJ
ajfa-14678	4	16	and	and	CCONJ
ajfa-14678	4	17	theoretical	theoretical	ADJ
ajfa-14678	4	18	framework	framework	NOUN
ajfa-14678	4	19	was	be	AUX
ajfa-14678	4	20	developed	develop	VERB
ajfa-14678	4	21	.	.	PUNCT
ajfa-14678	5	1	these	these	PRON
ajfa-14678	5	2	guided	guide	VERB
ajfa-14678	5	3	the	the	DET
ajfa-14678	5	4	design	design	NOUN
ajfa-14678	5	5	of	of	ADP
ajfa-14678	5	6	the	the	DET
ajfa-14678	5	7	data	data	NOUN
ajfa-14678	5	8	collection	collection	NOUN
ajfa-14678	5	9	instrument	instrument	NOUN
ajfa-14678	5	10	to	to	PART
ajfa-14678	5	11	suit	suit	VERB
ajfa-14678	5	12	the	the	DET
ajfa-14678	5	13	research	research	NOUN
ajfa-14678	5	14	.	.	PUNCT
ajfa-14678	6	1	the	the	DET
ajfa-14678	6	2	study	study	NOUN
ajfa-14678	6	3	collected	collect	VERB
ajfa-14678	6	4	primary	primary	ADJ
ajfa-14678	6	5	data	datum	NOUN
ajfa-14678	6	6	by	by	ADP
ajfa-14678	6	7	conducting	conduct	VERB
ajfa-14678	6	8	interviews	interview	NOUN
ajfa-14678	6	9	on	on	ADP
ajfa-14678	6	10	20	20	NUM
ajfa-14678	6	11	respondents	respondent	NOUN
ajfa-14678	6	12	.	.	PUNCT
ajfa-14678	7	1	purposive	purposive	ADJ
ajfa-14678	7	2	sampling	sampling	NOUN
ajfa-14678	7	3	techniques	technique	NOUN
ajfa-14678	7	4	were	be	AUX
ajfa-14678	7	5	used	use	VERB
ajfa-14678	7	6	to	to	PART
ajfa-14678	7	7	select	select	VERB
ajfa-14678	7	8	the	the	DET
ajfa-14678	7	9	firms	firm	NOUN
ajfa-14678	7	10	.	.	PUNCT
ajfa-14678	8	1	data	datum	NOUN
ajfa-14678	8	2	collected	collect	VERB
ajfa-14678	8	3	as	as	ADP
ajfa-14678	8	4	transcribed	transcribe	VERB
ajfa-14678	8	5	and	and	CCONJ
ajfa-14678	8	6	coded	code	VERB
ajfa-14678	8	7	into	into	ADP
ajfa-14678	8	8	the	the	DET
ajfa-14678	8	9	nvivo	nvivo	ADJ
ajfa-14678	8	10	software	software	NOUN
ajfa-14678	8	11	.	.	PUNCT
ajfa-14678	9	1	the	the	DET
ajfa-14678	9	2	study	study	NOUN
ajfa-14678	9	3	revealed	reveal	VERB
ajfa-14678	9	4	that	that	SCONJ
ajfa-14678	9	5	,	,	PUNCT
ajfa-14678	9	6	about	about	ADV
ajfa-14678	9	7	60	60	NUM
ajfa-14678	9	8	%	%	NOUN
ajfa-14678	9	9	of	of	ADP
ajfa-14678	9	10	small	small	ADJ
ajfa-14678	9	11	and	and	CCONJ
ajfa-14678	9	12	medium	medium	ADJ
ajfa-14678	9	13	entities	entity	NOUN
ajfa-14678	9	14	in	in	ADP
ajfa-14678	9	15	madina	madina	PROPN
ajfa-14678	9	16	do	do	AUX
ajfa-14678	9	17	not	not	PART
ajfa-14678	9	18	have	have	VERB
ajfa-14678	9	19	knowledge	knowledge	NOUN
ajfa-14678	9	20	about	about	ADP
ajfa-14678	9	21	the	the	DET
ajfa-14678	9	22	ifrs	ifrs	NOUN
ajfa-14678	9	23	for	for	ADP
ajfa-14678	9	24	smes	sme	NOUN
ajfa-14678	9	25	.	.	PUNCT
ajfa-14678	10	1	the	the	DET
ajfa-14678	10	2	study	study	NOUN
ajfa-14678	10	3	further	far	ADV
ajfa-14678	10	4	revealed	reveal	VERB
ajfa-14678	10	5	that	that	SCONJ
ajfa-14678	10	6	meeting	meet	VERB
ajfa-14678	10	7	regulatory	regulatory	ADJ
ajfa-14678	10	8	asian	asian	ADJ
ajfa-14678	10	9	journal	journal	NOUN
ajfa-14678	10	10	of	of	ADP
ajfa-14678	10	11	finance	finance	PROPN
ajfa-14678	10	12	&	&	CCONJ
ajfa-14678	10	13	accounting	accounting	PROPN
ajfa-14678	10	14	issn	issn	PROPN
ajfa-14678	10	15	1946	1946	NUM
ajfa-14678	10	16	-	-	PUNCT
ajfa-14678	10	17	052x	052x	PROPN
ajfa-14678	10	18	2019	2019	NUM
ajfa-14678	10	19	,	,	PUNCT
ajfa-14678	10	20	vol	vol	NOUN
ajfa-14678	10	21	.	.	PROPN
ajfa-14678	10	22	11	11	NUM
ajfa-14678	10	23	,	,	PUNCT
ajfa-14678	10	24	no	no	INTJ
ajfa-14678	10	25	.	.	NOUN
ajfa-14678	10	26	1	1	NUM
ajfa-14678	10	27	242	242	NUM
ajfa-14678	10	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	10	29	requirements	requirement	NOUN
ajfa-14678	10	30	and	and	CCONJ
ajfa-14678	10	31	avoiding	avoid	VERB
ajfa-14678	10	32	noncompliance	noncompliance	NOUN
ajfa-14678	10	33	cost	cost	NOUN
ajfa-14678	10	34	were	be	AUX
ajfa-14678	10	35	some	some	PRON
ajfa-14678	10	36	of	of	ADP
ajfa-14678	10	37	the	the	DET
ajfa-14678	10	38	factors	factor	NOUN
ajfa-14678	10	39	that	that	PRON
ajfa-14678	10	40	necessitated	necessitate	VERB
ajfa-14678	10	41	firms	firm	NOUN
ajfa-14678	10	42	with	with	ADP
ajfa-14678	10	43	little	little	ADJ
ajfa-14678	10	44	knowledge	knowledge	NOUN
ajfa-14678	10	45	on	on	ADP
ajfa-14678	10	46	the	the	DET
ajfa-14678	10	47	standard	standard	NOUN
ajfa-14678	10	48	to	to	PART
ajfa-14678	10	49	adopt	adopt	VERB
ajfa-14678	10	50	it	it	PRON
ajfa-14678	10	51	.	.	PUNCT
ajfa-14678	11	1	keywords	keyword	NOUN
ajfa-14678	11	2	:	:	PUNCT
ajfa-14678	11	3	ifrs	ifrs	NOUN
ajfa-14678	11	4	,	,	PUNCT
ajfa-14678	11	5	smes	smes	PROPN
ajfa-14678	11	6	,	,	PUNCT
ajfa-14678	11	7	ga	ga	PROPN
ajfa-14678	11	8	est	est	PROPN
ajfa-14678	11	9	,	,	PUNCT
ajfa-14678	11	10	ghana	ghana	PROPN
ajfa-14678	11	11	,	,	PUNCT
ajfa-14678	11	12	adoption	adoption	NOUN
ajfa-14678	11	13	,	,	PUNCT
ajfa-14678	11	14	implementation	implementation	NOUN
ajfa-14678	11	15	,	,	PUNCT
ajfa-14678	11	16	regulatory	regulatory	ADJ
ajfa-14678	11	17	,	,	PUNCT
ajfa-14678	11	18	noncompliance	noncompliance	NOUN
ajfa-14678	11	19	asian	asian	ADJ
ajfa-14678	11	20	journal	journal	NOUN
ajfa-14678	11	21	of	of	ADP
ajfa-14678	11	22	finance	finance	PROPN
ajfa-14678	11	23	&	&	CCONJ
ajfa-14678	11	24	accounting	accounting	PROPN
ajfa-14678	11	25	issn	issn	PROPN
ajfa-14678	11	26	1946	1946	NUM
ajfa-14678	11	27	-	-	PUNCT
ajfa-14678	11	28	052x	052x	PROPN
ajfa-14678	11	29	2019	2019	NUM
ajfa-14678	11	30	,	,	PUNCT
ajfa-14678	11	31	vol	vol	NOUN
ajfa-14678	11	32	.	.	PROPN
ajfa-14678	11	33	11	11	NUM
ajfa-14678	11	34	,	,	PUNCT
ajfa-14678	11	35	no	no	INTJ
ajfa-14678	11	36	.	.	NOUN
ajfa-14678	11	37	1	1	NUM
ajfa-14678	11	38	243	243	NUM
ajfa-14678	11	39	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	11	40	1	1	NUM
ajfa-14678	11	41	.	.	PUNCT
ajfa-14678	11	42	introduction	introduction	NOUN
ajfa-14678	11	43	in	in	ADP
ajfa-14678	11	44	recent	recent	ADJ
ajfa-14678	11	45	times	time	NOUN
ajfa-14678	11	46	,	,	PUNCT
ajfa-14678	11	47	the	the	DET
ajfa-14678	11	48	rate	rate	NOUN
ajfa-14678	11	49	at	at	ADP
ajfa-14678	11	50	which	which	PRON
ajfa-14678	11	51	economies	economy	NOUN
ajfa-14678	11	52	and	and	CCONJ
ajfa-14678	11	53	businesses	business	NOUN
ajfa-14678	11	54	engage	engage	VERB
ajfa-14678	11	55	in	in	ADP
ajfa-14678	11	56	international	international	ADJ
ajfa-14678	11	57	trade	trade	NOUN
ajfa-14678	11	58	has	have	AUX
ajfa-14678	11	59	significantly	significantly	ADV
ajfa-14678	11	60	increased	increase	VERB
ajfa-14678	11	61	.	.	PUNCT
ajfa-14678	12	1	for	for	ADP
ajfa-14678	12	2	this	this	DET
ajfa-14678	12	3	reason	reason	NOUN
ajfa-14678	12	4	,	,	PUNCT
ajfa-14678	12	5	investors	investor	NOUN
ajfa-14678	12	6	,	,	PUNCT
ajfa-14678	12	7	financiers	financier	NOUN
ajfa-14678	12	8	,	,	PUNCT
ajfa-14678	12	9	business	business	NOUN
ajfa-14678	12	10	partners	partner	NOUN
ajfa-14678	12	11	and	and	CCONJ
ajfa-14678	12	12	decision	decision	NOUN
ajfa-14678	12	13	makers	maker	NOUN
ajfa-14678	12	14	who	who	PRON
ajfa-14678	12	15	are	be	AUX
ajfa-14678	12	16	comfortable	comfortable	ADJ
ajfa-14678	12	17	with	with	ADP
ajfa-14678	12	18	the	the	DET
ajfa-14678	12	19	international	international	ADJ
ajfa-14678	12	20	standard	standard	NOUN
ajfa-14678	12	21	,	,	PUNCT
ajfa-14678	12	22	s	s	AUX
ajfa-14678	12	23	may	may	AUX
ajfa-14678	12	24	not	not	PART
ajfa-14678	12	25	find	find	VERB
ajfa-14678	12	26	financial	financial	ADJ
ajfa-14678	12	27	statements	statement	NOUN
ajfa-14678	12	28	prepared	prepare	VERB
ajfa-14678	12	29	in	in	ADP
ajfa-14678	12	30	accordance	accordance	NOUN
ajfa-14678	12	31	to	to	ADP
ajfa-14678	12	32	the	the	DET
ajfa-14678	12	33	local	local	ADJ
ajfa-14678	12	34	generally	generally	ADV
ajfa-14678	12	35	accepted	accept	VERB
ajfa-14678	12	36	accounting	accounting	NOUN
ajfa-14678	12	37	principle	principle	NOUN
ajfa-14678	12	38	(	(	PUNCT
ajfa-14678	12	39	gaap	gaap	NOUN
ajfa-14678	12	40	)	)	PUNCT
ajfa-14678	12	41	useful	useful	ADJ
ajfa-14678	12	42	(	(	PUNCT
ajfa-14678	12	43	gyasi	gyasi	NOUN
ajfa-14678	12	44	,	,	PUNCT
ajfa-14678	12	45	2010	2010	NUM
ajfa-14678	12	46	)	)	PUNCT
ajfa-14678	12	47	.	.	PUNCT
ajfa-14678	13	1	titilayo	titilayo	PROPN
ajfa-14678	13	2	,	,	PUNCT
ajfa-14678	13	3	folashade	folashade	ADJ
ajfa-14678	13	4	and	and	CCONJ
ajfa-14678	13	5	ifeoma	ifeoma	NOUN
ajfa-14678	13	6	(	(	PUNCT
ajfa-14678	13	7	2014	2014	NUM
ajfa-14678	13	8	)	)	PUNCT
ajfa-14678	13	9	,	,	PUNCT
ajfa-14678	13	10	stated	state	VERB
ajfa-14678	13	11	in	in	ADP
ajfa-14678	13	12	their	their	PRON
ajfa-14678	13	13	study	study	NOUN
ajfa-14678	13	14	that	that	SCONJ
ajfa-14678	13	15	,	,	PUNCT
ajfa-14678	13	16	highly	highly	ADV
ajfa-14678	13	17	accepted	accepted	ADJ
ajfa-14678	13	18	measuring	measure	VERB
ajfa-14678	13	19	stick	stick	NOUN
ajfa-14678	13	20	dialect	dialect	NOUN
ajfa-14678	13	21	of	of	ADP
ajfa-14678	13	22	accounting	accounting	NOUN
ajfa-14678	13	23	should	should	AUX
ajfa-14678	13	24	be	be	AUX
ajfa-14678	13	25	used	use	VERB
ajfa-14678	13	26	by	by	ADP
ajfa-14678	13	27	small	small	ADJ
ajfa-14678	13	28	and	and	CCONJ
ajfa-14678	13	29	medium	medium	ADJ
ajfa-14678	13	30	sized	sized	ADJ
ajfa-14678	13	31	entities	entity	NOUN
ajfa-14678	13	32	(	(	PUNCT
ajfa-14678	13	33	smes	sme	NOUN
ajfa-14678	13	34	)	)	PUNCT
ajfa-14678	13	35	in	in	ADP
ajfa-14678	13	36	conveying	convey	VERB
ajfa-14678	13	37	their	their	PRON
ajfa-14678	13	38	accounting	accounting	NOUN
ajfa-14678	13	39	results	result	NOUN
ajfa-14678	13	40	to	to	ADP
ajfa-14678	13	41	their	their	PRON
ajfa-14678	13	42	stakeholders	stakeholder	NOUN
ajfa-14678	13	43	and	and	CCONJ
ajfa-14678	13	44	the	the	DET
ajfa-14678	13	45	intention	intention	NOUN
ajfa-14678	13	46	was	be	AUX
ajfa-14678	13	47	to	to	PART
ajfa-14678	13	48	make	make	VERB
ajfa-14678	13	49	likeness	likeness	NOUN
ajfa-14678	13	50	in	in	ADP
ajfa-14678	13	51	every	every	DET
ajfa-14678	13	52	business	business	NOUN
ajfa-14678	13	53	view	view	NOUN
ajfa-14678	13	54	point	point	NOUN
ajfa-14678	13	55	as	as	SCONJ
ajfa-14678	13	56	globalization	globalization	NOUN
ajfa-14678	13	57	is	be	AUX
ajfa-14678	13	58	on	on	ADP
ajfa-14678	13	59	the	the	DET
ajfa-14678	13	60	rise	rise	NOUN
ajfa-14678	13	61	.	.	PUNCT
ajfa-14678	14	1	this	this	DET
ajfa-14678	14	2	practice	practice	NOUN
ajfa-14678	14	3	will	will	AUX
ajfa-14678	14	4	make	make	VERB
ajfa-14678	14	5	smes	sme	NOUN
ajfa-14678	14	6	’	'	PUNCT
ajfa-14678	14	7	financial	financial	ADJ
ajfa-14678	14	8	statement	statement	NOUN
ajfa-14678	14	9	reliable	reliable	ADJ
ajfa-14678	14	10	and	and	CCONJ
ajfa-14678	14	11	simple	simple	ADJ
ajfa-14678	14	12	to	to	PART
ajfa-14678	14	13	understand	understand	VERB
ajfa-14678	14	14	.	.	PUNCT
ajfa-14678	15	1	according	accord	VERB
ajfa-14678	15	2	to	to	ADP
ajfa-14678	15	3	the	the	DET
ajfa-14678	15	4	international	international	ADJ
ajfa-14678	15	5	accounting	accounting	NOUN
ajfa-14678	15	6	standards	standard	NOUN
ajfa-14678	15	7	board	board	NOUN
ajfa-14678	15	8	(	(	PUNCT
ajfa-14678	15	9	iasb	iasb	PROPN
ajfa-14678	15	10	)	)	PUNCT
ajfa-14678	15	11	(	(	PUNCT
ajfa-14678	15	12	2009	2009	NUM
ajfa-14678	15	13	)	)	PUNCT
ajfa-14678	15	14	,	,	PUNCT
ajfa-14678	15	15	small	small	ADJ
ajfa-14678	15	16	and	and	CCONJ
ajfa-14678	15	17	medium	medium	ADJ
ajfa-14678	15	18	-	-	PUNCT
ajfa-14678	15	19	sized	sized	ADJ
ajfa-14678	15	20	entities	entity	NOUN
ajfa-14678	15	21	are	be	AUX
ajfa-14678	15	22	the	the	DET
ajfa-14678	15	23	principal	principal	ADJ
ajfa-14678	15	24	groups	group	NOUN
ajfa-14678	15	25	of	of	ADP
ajfa-14678	15	26	entities	entity	NOUN
ajfa-14678	15	27	(	(	PUNCT
ajfa-14678	15	28	public	public	ADJ
ajfa-14678	15	29	or	or	CCONJ
ajfa-14678	15	30	local	local	ADJ
ajfa-14678	15	31	)	)	PUNCT
ajfa-14678	15	32	with	with	ADP
ajfa-14678	15	33	about	about	ADV
ajfa-14678	15	34	95	95	NUM
ajfa-14678	15	35	%	%	NOUN
ajfa-14678	15	36	composition	composition	NOUN
ajfa-14678	15	37	on	on	ADP
ajfa-14678	15	38	the	the	DET
ajfa-14678	15	39	international	international	ADJ
ajfa-14678	15	40	market	market	NOUN
ajfa-14678	15	41	.	.	PUNCT
ajfa-14678	16	1	therefore	therefore	ADV
ajfa-14678	16	2	,	,	PUNCT
ajfa-14678	16	3	their	their	PRON
ajfa-14678	16	4	contribution	contribution	NOUN
ajfa-14678	16	5	towards	towards	ADP
ajfa-14678	16	6	economic	economic	ADJ
ajfa-14678	16	7	growth	growth	NOUN
ajfa-14678	16	8	,	,	PUNCT
ajfa-14678	16	9	exportation	exportation	NOUN
ajfa-14678	16	10	and	and	CCONJ
ajfa-14678	16	11	revenue	revenue	NOUN
ajfa-14678	16	12	generation	generation	NOUN
ajfa-14678	16	13	(	(	PUNCT
ajfa-14678	16	14	taxation	taxation	NOUN
ajfa-14678	16	15	)	)	PUNCT
ajfa-14678	16	16	,	,	PUNCT
ajfa-14678	16	17	and	and	CCONJ
ajfa-14678	16	18	unemployment	unemployment	NOUN
ajfa-14678	16	19	reduction	reduction	NOUN
ajfa-14678	16	20	,	,	PUNCT
ajfa-14678	16	21	can	can	AUX
ajfa-14678	16	22	not	not	PART
ajfa-14678	16	23	be	be	AUX
ajfa-14678	16	24	over	over	ADV
ajfa-14678	16	25	emphasized	emphasize	VERB
ajfa-14678	16	26	particularly	particularly	ADV
ajfa-14678	16	27	in	in	ADP
ajfa-14678	16	28	developing	develop	VERB
ajfa-14678	16	29	countries	country	NOUN
ajfa-14678	16	30	(	(	PUNCT
ajfa-14678	16	31	amoako	amoako	PROPN
ajfa-14678	16	32	g.	g.	PROPN
ajfa-14678	16	33	,	,	PUNCT
ajfa-14678	16	34	2013	2013	NUM
ajfa-14678	16	35	)	)	PUNCT
ajfa-14678	16	36	.	.	PUNCT
ajfa-14678	17	1	despite	despite	SCONJ
ajfa-14678	17	2	their	their	PRON
ajfa-14678	17	3	contributions	contribution	NOUN
ajfa-14678	17	4	and	and	CCONJ
ajfa-14678	17	5	size	size	NOUN
ajfa-14678	17	6	on	on	ADP
ajfa-14678	17	7	the	the	DET
ajfa-14678	17	8	market	market	NOUN
ajfa-14678	17	9	,	,	PUNCT
ajfa-14678	17	10	study	study	NOUN
ajfa-14678	17	11	shows	show	VERB
ajfa-14678	17	12	that	that	SCONJ
ajfa-14678	17	13	about	about	ADV
ajfa-14678	17	14	60	60	NUM
ajfa-14678	17	15	%	%	NOUN
ajfa-14678	17	16	of	of	ADP
ajfa-14678	17	17	smes	sme	NOUN
ajfa-14678	17	18	become	become	VERB
ajfa-14678	17	19	unsuccessful	unsuccessful	ADJ
ajfa-14678	17	20	within	within	ADP
ajfa-14678	17	21	their	their	PRON
ajfa-14678	17	22	first	first	ADJ
ajfa-14678	17	23	five	five	NUM
ajfa-14678	17	24	years	year	NOUN
ajfa-14678	17	25	in	in	ADP
ajfa-14678	17	26	business	business	NOUN
ajfa-14678	17	27	and	and	CCONJ
ajfa-14678	17	28	this	this	PRON
ajfa-14678	17	29	was	be	AUX
ajfa-14678	17	30	very	very	ADV
ajfa-14678	17	31	alarming	alarming	ADJ
ajfa-14678	17	32	(	(	PUNCT
ajfa-14678	17	33	boachie	boachie	NOUN
ajfa-14678	17	34	-	-	PUNCT
ajfa-14678	17	35	mensah	mensah	PROPN
ajfa-14678	17	36	&	&	CCONJ
ajfa-14678	17	37	marfo	marfo	ADJ
ajfa-14678	17	38	-	-	PUNCT
ajfa-14678	17	39	yiadom	yiadom	NOUN
ajfa-14678	17	40	,	,	PUNCT
ajfa-14678	17	41	2005	2005	NUM
ajfa-14678	17	42	)	)	PUNCT
ajfa-14678	17	43	.	.	PUNCT
ajfa-14678	18	1	some	some	PRON
ajfa-14678	18	2	of	of	ADP
ajfa-14678	18	3	the	the	DET
ajfa-14678	18	4	reasons	reason	NOUN
ajfa-14678	18	5	were	be	AUX
ajfa-14678	18	6	the	the	DET
ajfa-14678	18	7	lack	lack	NOUN
ajfa-14678	18	8	of	of	ADP
ajfa-14678	18	9	requisite	requisite	ADJ
ajfa-14678	18	10	skills	skill	NOUN
ajfa-14678	18	11	needed	need	VERB
ajfa-14678	18	12	to	to	ADP
ajfa-14678	18	13	,	,	PUNCT
ajfa-14678	18	14	ability	ability	NOUN
ajfa-14678	18	15	to	to	PART
ajfa-14678	18	16	ensure	ensure	VERB
ajfa-14678	18	17	and	and	CCONJ
ajfa-14678	18	18	sustain	sustain	VERB
ajfa-14678	18	19	growth	growth	NOUN
ajfa-14678	18	20	,	,	PUNCT
ajfa-14678	18	21	leverage	leverage	NOUN
ajfa-14678	18	22	on	on	ADP
ajfa-14678	18	23	technological	technological	ADJ
ajfa-14678	18	24	advancement	advancement	NOUN
ajfa-14678	18	25	and	and	CCONJ
ajfa-14678	18	26	the	the	DET
ajfa-14678	18	27	efficient	efficient	ADJ
ajfa-14678	18	28	use	use	NOUN
ajfa-14678	18	29	of	of	ADP
ajfa-14678	18	30	human	human	ADJ
ajfa-14678	18	31	resources	resource	NOUN
ajfa-14678	18	32	in	in	ADP
ajfa-14678	18	33	order	order	NOUN
ajfa-14678	18	34	to	to	PART
ajfa-14678	18	35	sharpen	sharpen	VERB
ajfa-14678	18	36	its	its	PRON
ajfa-14678	18	37	competitive	competitive	ADJ
ajfa-14678	18	38	advantage	advantage	NOUN
ajfa-14678	18	39	with	with	ADP
ajfa-14678	18	40	the	the	DET
ajfa-14678	18	41	major	major	ADJ
ajfa-14678	18	42	reason	reason	NOUN
ajfa-14678	18	43	being	be	AUX
ajfa-14678	18	44	the	the	DET
ajfa-14678	18	45	ability	ability	NOUN
ajfa-14678	18	46	to	to	PART
ajfa-14678	18	47	secure	secure	VERB
ajfa-14678	18	48	and	and	CCONJ
ajfa-14678	18	49	mobilize	mobilize	VERB
ajfa-14678	18	50	finances	finance	NOUN
ajfa-14678	18	51	(	(	PUNCT
ajfa-14678	18	52	williams	williams	PROPN
ajfa-14678	18	53	,	,	PUNCT
ajfa-14678	18	54	haka	haka	PROPN
ajfa-14678	18	55	,	,	PUNCT
ajfa-14678	18	56	bettner	bettner	NOUN
ajfa-14678	18	57	,	,	PUNCT
ajfa-14678	18	58	&	&	CCONJ
ajfa-14678	18	59	carcello	carcello	PROPN
ajfa-14678	18	60	,	,	PUNCT
ajfa-14678	18	61	2008	2008	NUM
ajfa-14678	18	62	)	)	PUNCT
ajfa-14678	18	63	.	.	PUNCT
ajfa-14678	19	1	as	as	ADP
ajfa-14678	19	2	an	an	DET
ajfa-14678	19	3	emerging	emerge	VERB
ajfa-14678	19	4	country	country	NOUN
ajfa-14678	19	5	,	,	PUNCT
ajfa-14678	19	6	ghana	ghana	PROPN
ajfa-14678	19	7	needs	need	VERB
ajfa-14678	19	8	high	high	ADJ
ajfa-14678	19	9	-	-	PUNCT
ajfa-14678	19	10	quality	quality	NOUN
ajfa-14678	19	11	financial	financial	ADJ
ajfa-14678	19	12	information	information	NOUN
ajfa-14678	19	13	to	to	PART
ajfa-14678	19	14	access	access	VERB
ajfa-14678	19	15	international	international	ADJ
ajfa-14678	19	16	financing	financing	NOUN
ajfa-14678	19	17	resources	resource	NOUN
ajfa-14678	19	18	(	(	PUNCT
ajfa-14678	19	19	alp	alp	PROPN
ajfa-14678	19	20	&	&	CCONJ
ajfa-14678	19	21	ustundag	ustundag	PROPN
ajfa-14678	19	22	,	,	PUNCT
ajfa-14678	19	23	2009	2009	NUM
ajfa-14678	19	24	)	)	PUNCT
ajfa-14678	19	25	.	.	PUNCT
ajfa-14678	20	1	there	there	PRON
ajfa-14678	20	2	was	be	VERB
ajfa-14678	20	3	therefore	therefore	ADV
ajfa-14678	20	4	the	the	DET
ajfa-14678	20	5	need	need	NOUN
ajfa-14678	20	6	for	for	SCONJ
ajfa-14678	20	7	smes	sme	NOUN
ajfa-14678	20	8	in	in	ADP
ajfa-14678	20	9	ghana	ghana	PROPN
ajfa-14678	20	10	to	to	PART
ajfa-14678	20	11	discontinue	discontinue	VERB
ajfa-14678	20	12	with	with	ADP
ajfa-14678	20	13	local	local	ADJ
ajfa-14678	20	14	standards	standard	NOUN
ajfa-14678	20	15	for	for	ADP
ajfa-14678	20	16	reporting	report	VERB
ajfa-14678	20	17	purposes	purpose	NOUN
ajfa-14678	20	18	with	with	ADP
ajfa-14678	20	19	reason	reason	NOUN
ajfa-14678	20	20	being	be	AUX
ajfa-14678	20	21	that	that	SCONJ
ajfa-14678	20	22	,	,	PUNCT
ajfa-14678	20	23	most	most	ADJ
ajfa-14678	20	24	national	national	ADJ
ajfa-14678	20	25	standards	standard	NOUN
ajfa-14678	20	26	do	do	AUX
ajfa-14678	20	27	not	not	PART
ajfa-14678	20	28	give	give	VERB
ajfa-14678	20	29	a	a	DET
ajfa-14678	20	30	satisfactory	satisfactory	ADJ
ajfa-14678	20	31	level	level	NOUN
ajfa-14678	20	32	of	of	ADP
ajfa-14678	20	33	comparability	comparability	NOUN
ajfa-14678	20	34	(	(	PUNCT
ajfa-14678	20	35	wyk	wyk	PROPN
ajfa-14678	20	36	&	&	CCONJ
ajfa-14678	20	37	rossouw	rossouw	PROPN
ajfa-14678	20	38	,	,	PUNCT
ajfa-14678	20	39	2009	2009	NUM
ajfa-14678	20	40	)	)	PUNCT
ajfa-14678	20	41	.	.	PUNCT
ajfa-14678	21	1	as	as	ADP
ajfa-14678	21	2	a	a	DET
ajfa-14678	21	3	result	result	NOUN
ajfa-14678	21	4	of	of	ADP
ajfa-14678	21	5	the	the	DET
ajfa-14678	21	6	synchronization	synchronization	NOUN
ajfa-14678	21	7	of	of	ADP
ajfa-14678	21	8	accounting	accounting	NOUN
ajfa-14678	21	9	practices	practice	NOUN
ajfa-14678	21	10	,	,	PUNCT
ajfa-14678	21	11	the	the	DET
ajfa-14678	21	12	adoption	adoption	NOUN
ajfa-14678	21	13	of	of	ADP
ajfa-14678	21	14	international	international	ADJ
ajfa-14678	21	15	financial	financial	ADJ
ajfa-14678	21	16	reporting	reporting	NOUN
ajfa-14678	21	17	standards	standard	NOUN
ajfa-14678	21	18	(	(	PUNCT
ajfa-14678	21	19	ifrs	ifrs	NOUN
ajfa-14678	21	20	)	)	PUNCT
ajfa-14678	21	21	has	have	AUX
ajfa-14678	21	22	increased	increase	VERB
ajfa-14678	21	23	significantly	significantly	ADV
ajfa-14678	21	24	and	and	CCONJ
ajfa-14678	21	25	this	this	PRON
ajfa-14678	21	26	has	have	AUX
ajfa-14678	21	27	led	lead	VERB
ajfa-14678	21	28	to	to	ADP
ajfa-14678	21	29	many	many	ADJ
ajfa-14678	21	30	nations	nation	NOUN
ajfa-14678	21	31	adopting	adopt	VERB
ajfa-14678	21	32	it	it	PRON
ajfa-14678	21	33	.	.	PUNCT
ajfa-14678	22	1	however	however	ADV
ajfa-14678	22	2	,	,	PUNCT
ajfa-14678	22	3	the	the	DET
ajfa-14678	22	4	full	full	ADJ
ajfa-14678	22	5	ifrs	ifrs	NOUN
ajfa-14678	22	6	publicized	publicize	VERB
ajfa-14678	22	7	by	by	ADP
ajfa-14678	22	8	the	the	DET
ajfa-14678	22	9	iasb	iasb	NOUN
ajfa-14678	22	10	,	,	PUNCT
ajfa-14678	22	11	has	have	AUX
ajfa-14678	22	12	been	be	AUX
ajfa-14678	22	13	found	find	VERB
ajfa-14678	22	14	to	to	PART
ajfa-14678	22	15	be	be	AUX
ajfa-14678	22	16	irrelevant	irrelevant	ADJ
ajfa-14678	22	17	due	due	ADP
ajfa-14678	22	18	to	to	ADP
ajfa-14678	22	19	the	the	DET
ajfa-14678	22	20	disclosure	disclosure	NOUN
ajfa-14678	22	21	requirements	requirement	NOUN
ajfa-14678	22	22	which	which	PRON
ajfa-14678	22	23	are	be	AUX
ajfa-14678	22	24	too	too	ADV
ajfa-14678	22	25	extensive	extensive	ADJ
ajfa-14678	22	26	for	for	ADP
ajfa-14678	22	27	smes	sme	NOUN
ajfa-14678	22	28	(	(	PUNCT
ajfa-14678	22	29	titilayo	titilayo	NOUN
ajfa-14678	22	30	,	,	PUNCT
ajfa-14678	22	31	folashade	folashade	PROPN
ajfa-14678	22	32	&	&	CCONJ
ajfa-14678	22	33	ifeoma	ifeoma	PROPN
ajfa-14678	22	34	,	,	PUNCT
ajfa-14678	22	35	2014	2014	NUM
ajfa-14678	22	36	)	)	PUNCT
ajfa-14678	22	37	.	.	PUNCT
ajfa-14678	23	1	these	these	PRON
ajfa-14678	23	2	necessitated	necessitate	VERB
ajfa-14678	23	3	the	the	DET
ajfa-14678	23	4	iasb	iasb	NOUN
ajfa-14678	23	5	to	to	PART
ajfa-14678	23	6	issue	issue	VERB
ajfa-14678	23	7	the	the	DET
ajfa-14678	23	8	ifrs	ifrs	NOUN
ajfa-14678	23	9	for	for	ADP
ajfa-14678	23	10	smes	sme	NOUN
ajfa-14678	23	11	in	in	ADP
ajfa-14678	23	12	july	july	PROPN
ajfa-14678	23	13	2009	2009	NUM
ajfa-14678	23	14	.	.	PUNCT
ajfa-14678	24	1	according	accord	VERB
ajfa-14678	24	2	to	to	ADP
ajfa-14678	24	3	albu	albu	PROPN
ajfa-14678	24	4	and	and	CCONJ
ajfa-14678	24	5	albu	albu	PROPN
ajfa-14678	24	6	(	(	PUNCT
ajfa-14678	24	7	2012	2012	NUM
ajfa-14678	24	8	)	)	PUNCT
ajfa-14678	24	9	,	,	PUNCT
ajfa-14678	24	10	addressing	address	VERB
ajfa-14678	24	11	the	the	DET
ajfa-14678	24	12	need	need	NOUN
ajfa-14678	24	13	for	for	ADP
ajfa-14678	24	14	international	international	ADJ
ajfa-14678	24	15	comparability	comparability	NOUN
ajfa-14678	24	16	in	in	ADP
ajfa-14678	24	17	terms	term	NOUN
ajfa-14678	24	18	of	of	ADP
ajfa-14678	24	19	financial	financial	ADJ
ajfa-14678	24	20	reporting	reporting	NOUN
ajfa-14678	24	21	by	by	ADP
ajfa-14678	24	22	smes	sme	NOUN
ajfa-14678	24	23	was	be	AUX
ajfa-14678	24	24	the	the	DET
ajfa-14678	24	25	main	main	ADJ
ajfa-14678	24	26	intention	intention	NOUN
ajfa-14678	24	27	of	of	ADP
ajfa-14678	24	28	the	the	DET
ajfa-14678	24	29	iasb	iasb	NOUN
ajfa-14678	24	30	for	for	ADP
ajfa-14678	24	31	the	the	DET
ajfa-14678	24	32	introduction	introduction	NOUN
ajfa-14678	24	33	of	of	ADP
ajfa-14678	24	34	ifrs	ifrs	PROPN
ajfa-14678	24	35	for	for	ADP
ajfa-14678	24	36	smes	sme	NOUN
ajfa-14678	24	37	.	.	PUNCT
ajfa-14678	25	1	this	this	DET
ajfa-14678	25	2	research	research	NOUN
ajfa-14678	25	3	was	be	AUX
ajfa-14678	25	4	therefore	therefore	ADV
ajfa-14678	25	5	motivated	motivated	ADJ
ajfa-14678	25	6	and	and	CCONJ
ajfa-14678	25	7	carried	carry	VERB
ajfa-14678	25	8	out	out	ADP
ajfa-14678	25	9	to	to	PART
ajfa-14678	25	10	analyze	analyze	VERB
ajfa-14678	25	11	the	the	DET
ajfa-14678	25	12	adoption	adoption	NOUN
ajfa-14678	25	13	and	and	CCONJ
ajfa-14678	25	14	implementation	implementation	NOUN
ajfa-14678	25	15	of	of	ADP
ajfa-14678	25	16	ifrs	ifrs	PROPN
ajfa-14678	25	17	for	for	ADP
ajfa-14678	25	18	smes	sme	NOUN
ajfa-14678	25	19	in	in	ADP
ajfa-14678	25	20	madina	madina	PROPN
ajfa-14678	25	21	.	.	PUNCT
ajfa-14678	26	1	the	the	DET
ajfa-14678	26	2	main	main	ADJ
ajfa-14678	26	3	objective	objective	NOUN
ajfa-14678	26	4	of	of	ADP
ajfa-14678	26	5	the	the	DET
ajfa-14678	26	6	study	study	NOUN
ajfa-14678	26	7	was	be	AUX
ajfa-14678	26	8	to	to	PART
ajfa-14678	26	9	analyze	analyze	VERB
ajfa-14678	26	10	the	the	DET
ajfa-14678	26	11	adoption	adoption	NOUN
ajfa-14678	26	12	and	and	CCONJ
ajfa-14678	26	13	implementation	implementation	NOUN
ajfa-14678	26	14	of	of	ADP
ajfa-14678	26	15	ifrs	ifrs	PROPN
ajfa-14678	26	16	for	for	ADP
ajfa-14678	26	17	smes	sme	NOUN
ajfa-14678	26	18	in	in	ADP
ajfa-14678	26	19	greater	great	ADJ
ajfa-14678	26	20	accra	accra	NOUN
ajfa-14678	26	21	east	east	PROPN
ajfa-14678	26	22	(	(	PUNCT
ajfa-14678	26	23	ga	ga	PROPN
ajfa-14678	26	24	east	east	PROPN
ajfa-14678	26	25	)	)	PUNCT
ajfa-14678	26	26	.	.	PUNCT
ajfa-14678	27	1	2	2	X
ajfa-14678	27	2	.	.	X
ajfa-14678	27	3	literature	literature	NOUN
ajfa-14678	27	4	review	review	PROPN
ajfa-14678	27	5	according	accord	VERB
ajfa-14678	27	6	to	to	ADP
ajfa-14678	27	7	pricewater	pricewater	PROPN
ajfa-14678	27	8	house	house	NOUN
ajfa-14678	27	9	coopers	cooper	NOUN
ajfa-14678	27	10	(	(	PUNCT
ajfa-14678	27	11	2009	2009	NUM
ajfa-14678	27	12	)	)	PUNCT
ajfa-14678	27	13	,	,	PUNCT
ajfa-14678	27	14	the	the	DET
ajfa-14678	27	15	term	term	NOUN
ajfa-14678	27	16	small	small	ADJ
ajfa-14678	27	17	and	and	CCONJ
ajfa-14678	27	18	medium	medium	ADJ
ajfa-14678	27	19	-	-	PUNCT
ajfa-14678	27	20	sized	sized	ADJ
ajfa-14678	27	21	entities	entity	NOUN
ajfa-14678	27	22	(	(	PUNCT
ajfa-14678	27	23	smes	sme	NOUN
ajfa-14678	27	24	)	)	PUNCT
ajfa-14678	27	25	have	have	VERB
ajfa-14678	27	26	different	different	ADJ
ajfa-14678	27	27	meanings	meaning	NOUN
ajfa-14678	27	28	in	in	ADP
ajfa-14678	27	29	various	various	ADJ
ajfa-14678	27	30	territories	territory	NOUN
ajfa-14678	27	31	.	.	PUNCT
ajfa-14678	28	1	many	many	ADJ
ajfa-14678	28	2	authors	author	NOUN
ajfa-14678	28	3	argued	argue	VERB
ajfa-14678	28	4	that	that	SCONJ
ajfa-14678	28	5	the	the	DET
ajfa-14678	28	6	concept	concept	NOUN
ajfa-14678	28	7	of	of	ADP
ajfa-14678	28	8	sme	sme	NOUN
ajfa-14678	28	9	is	be	AUX
ajfa-14678	28	10	too	too	ADV
ajfa-14678	28	11	broad	broad	ADJ
ajfa-14678	28	12	and	and	CCONJ
ajfa-14678	28	13	abstract	abstract	ADJ
ajfa-14678	28	14	;	;	PUNCT
ajfa-14678	28	15	therefore	therefore	ADV
ajfa-14678	28	16	,	,	PUNCT
ajfa-14678	28	17	it	it	PRON
ajfa-14678	28	18	differs	differ	VERB
ajfa-14678	28	19	from	from	ADP
ajfa-14678	28	20	country	country	NOUN
ajfa-14678	28	21	to	to	ADP
ajfa-14678	28	22	country	country	NOUN
ajfa-14678	28	23	as	as	ADV
ajfa-14678	28	24	well	well	ADV
ajfa-14678	28	25	as	as	ADP
ajfa-14678	28	26	entities	entity	NOUN
ajfa-14678	28	27	to	to	ADP
ajfa-14678	28	28	entities	entity	NOUN
ajfa-14678	28	29	.	.	PUNCT
ajfa-14678	29	1	however	however	ADV
ajfa-14678	29	2	,	,	PUNCT
ajfa-14678	29	3	ward	ward	NOUN
ajfa-14678	29	4	(	(	PUNCT
ajfa-14678	29	5	2018	2018	NUM
ajfa-14678	29	6	)	)	PUNCT
ajfa-14678	29	7	mentioned	mention	VERB
ajfa-14678	29	8	that	that	SCONJ
ajfa-14678	29	9	,	,	PUNCT
ajfa-14678	29	10	what	what	PRON
ajfa-14678	29	11	exactly	exactly	ADV
ajfa-14678	29	12	an	an	DET
ajfa-14678	29	13	sme	sme	NOUN
ajfa-14678	29	14	or	or	CCONJ
ajfa-14678	29	15	small	small	ADJ
ajfa-14678	29	16	to	to	PART
ajfa-14678	29	17	medium	medium	ADJ
ajfa-14678	29	18	asian	asian	ADJ
ajfa-14678	29	19	journal	journal	NOUN
ajfa-14678	29	20	of	of	ADP
ajfa-14678	29	21	finance	finance	PROPN
ajfa-14678	29	22	&	&	CCONJ
ajfa-14678	29	23	accounting	accounting	PROPN
ajfa-14678	29	24	issn	issn	PROPN
ajfa-14678	29	25	1946	1946	NUM
ajfa-14678	29	26	-	-	PUNCT
ajfa-14678	29	27	052x	052x	PROPN
ajfa-14678	29	28	2019	2019	NUM
ajfa-14678	29	29	,	,	PUNCT
ajfa-14678	29	30	vol	vol	NOUN
ajfa-14678	29	31	.	.	PROPN
ajfa-14678	29	32	11	11	NUM
ajfa-14678	29	33	,	,	PUNCT
ajfa-14678	29	34	no	no	INTJ
ajfa-14678	29	35	.	.	NOUN
ajfa-14678	29	36	1	1	NUM
ajfa-14678	29	37	244	244	NUM
ajfa-14678	29	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	29	39	entity	entity	NOUN
ajfa-14678	29	40	is	be	AUX
ajfa-14678	29	41	,	,	PUNCT
ajfa-14678	29	42	depends	depend	VERB
ajfa-14678	29	43	on	on	ADP
ajfa-14678	29	44	who	who	PRON
ajfa-14678	29	45	is	be	AUX
ajfa-14678	29	46	doing	do	VERB
ajfa-14678	29	47	the	the	DET
ajfa-14678	29	48	defining	defining	NOUN
ajfa-14678	29	49	.	.	PUNCT
ajfa-14678	30	1	depending	depend	VERB
ajfa-14678	30	2	on	on	ADP
ajfa-14678	30	3	the	the	DET
ajfa-14678	30	4	country	country	NOUN
ajfa-14678	30	5	,	,	PUNCT
ajfa-14678	30	6	the	the	DET
ajfa-14678	30	7	size	size	NOUN
ajfa-14678	30	8	of	of	ADP
ajfa-14678	30	9	the	the	DET
ajfa-14678	30	10	entity	entity	NOUN
ajfa-14678	30	11	can	can	AUX
ajfa-14678	30	12	be	be	AUX
ajfa-14678	30	13	classified	classify	VERB
ajfa-14678	30	14	based	base	VERB
ajfa-14678	30	15	on	on	ADP
ajfa-14678	30	16	its	its	PRON
ajfa-14678	30	17	number	number	NOUN
ajfa-14678	30	18	of	of	ADP
ajfa-14678	30	19	employees	employee	NOUN
ajfa-14678	30	20	,	,	PUNCT
ajfa-14678	30	21	annual	annual	ADJ
ajfa-14678	30	22	sales	sale	NOUN
ajfa-14678	30	23	,	,	PUNCT
ajfa-14678	30	24	assets	asset	NOUN
ajfa-14678	30	25	,	,	PUNCT
ajfa-14678	30	26	or	or	CCONJ
ajfa-14678	30	27	any	any	DET
ajfa-14678	30	28	combination	combination	NOUN
ajfa-14678	30	29	of	of	ADP
ajfa-14678	30	30	these	these	DET
ajfa-14678	30	31	(	(	PUNCT
ajfa-14678	30	32	world	world	PROPN
ajfa-14678	30	33	bank	bank	PROPN
ajfa-14678	30	34	,	,	PUNCT
ajfa-14678	30	35	2017	2017	NUM
ajfa-14678	30	36	)	)	PUNCT
ajfa-14678	30	37	.	.	PUNCT
ajfa-14678	31	1	it	it	PRON
ajfa-14678	31	2	may	may	AUX
ajfa-14678	31	3	also	also	ADV
ajfa-14678	31	4	differ	differ	VERB
ajfa-14678	31	5	across	across	ADP
ajfa-14678	31	6	industries	industry	NOUN
ajfa-14678	31	7	.	.	PUNCT
ajfa-14678	32	1	hence	hence	ADV
ajfa-14678	32	2	,	,	PUNCT
ajfa-14678	32	3	there	there	PRON
ajfa-14678	32	4	is	be	VERB
ajfa-14678	32	5	no	no	DET
ajfa-14678	32	6	specific	specific	ADJ
ajfa-14678	32	7	definition	definition	NOUN
ajfa-14678	32	8	of	of	ADP
ajfa-14678	32	9	smes	sme	NOUN
ajfa-14678	32	10	due	due	ADP
ajfa-14678	32	11	to	to	ADP
ajfa-14678	32	12	the	the	DET
ajfa-14678	32	13	changing	change	VERB
ajfa-14678	32	14	rates	rate	NOUN
ajfa-14678	32	15	of	of	ADP
ajfa-14678	32	16	improvement	improvement	NOUN
ajfa-14678	32	17	.	.	PUNCT
ajfa-14678	33	1	in	in	ADP
ajfa-14678	33	2	the	the	DET
ajfa-14678	33	3	european	european	PROPN
ajfa-14678	33	4	commission	commission	PROPN
ajfa-14678	33	5	attempt	attempt	VERB
ajfa-14678	33	6	to	to	PART
ajfa-14678	33	7	define	define	VERB
ajfa-14678	33	8	smes	sme	NOUN
ajfa-14678	33	9	,	,	PUNCT
ajfa-14678	33	10	they	they	PRON
ajfa-14678	33	11	gave	give	VERB
ajfa-14678	33	12	three	three	NUM
ajfa-14678	33	13	distinctive	distinctive	ADJ
ajfa-14678	33	14	classifications	classification	NOUN
ajfa-14678	33	15	of	of	ADP
ajfa-14678	33	16	smes	sme	NOUN
ajfa-14678	33	17	.	.	PUNCT
ajfa-14678	34	1	the	the	DET
ajfa-14678	34	2	biggest	big	ADJ
ajfa-14678	34	3	classification	classification	NOUN
ajfa-14678	34	4	was	be	AUX
ajfa-14678	34	5	the	the	DET
ajfa-14678	34	6	medium	medium	ADJ
ajfa-14678	34	7	-	-	PUNCT
ajfa-14678	34	8	sized	sized	ADJ
ajfa-14678	34	9	enterprises	enterprise	NOUN
ajfa-14678	34	10	which	which	PRON
ajfa-14678	34	11	comprises	comprise	VERB
ajfa-14678	34	12	entities	entity	NOUN
ajfa-14678	34	13	that	that	PRON
ajfa-14678	34	14	employ	employ	VERB
ajfa-14678	34	15	less	less	ADJ
ajfa-14678	34	16	than	than	ADP
ajfa-14678	34	17	250	250	NUM
ajfa-14678	34	18	staffs	staff	NOUN
ajfa-14678	34	19	with	with	ADP
ajfa-14678	34	20	a	a	DET
ajfa-14678	34	21	yearly	yearly	ADJ
ajfa-14678	34	22	revenue	revenue	NOUN
ajfa-14678	34	23	of	of	ADP
ajfa-14678	34	24	less	less	ADJ
ajfa-14678	34	25	than	than	ADP
ajfa-14678	34	26	or	or	CCONJ
ajfa-14678	34	27	equal	equal	ADJ
ajfa-14678	34	28	to	to	ADP
ajfa-14678	34	29	50	50	NUM
ajfa-14678	34	30	million	million	NUM
ajfa-14678	34	31	euros	euro	NOUN
ajfa-14678	34	32	and	and	CCONJ
ajfa-14678	34	33	an	an	DET
ajfa-14678	34	34	annual	annual	ADJ
ajfa-14678	34	35	statement	statement	NOUN
ajfa-14678	34	36	of	of	ADP
ajfa-14678	34	37	financial	financial	ADJ
ajfa-14678	34	38	position	position	NOUN
ajfa-14678	34	39	total	total	NOUN
ajfa-14678	34	40	of	of	ADP
ajfa-14678	34	41	less	less	ADJ
ajfa-14678	34	42	than	than	ADP
ajfa-14678	34	43	or	or	CCONJ
ajfa-14678	34	44	equal	equal	ADJ
ajfa-14678	34	45	to	to	ADP
ajfa-14678	34	46	43	43	NUM
ajfa-14678	34	47	million	million	NUM
ajfa-14678	34	48	euros	euro	NOUN
ajfa-14678	34	49	.	.	PUNCT
ajfa-14678	35	1	in	in	ADP
ajfa-14678	35	2	continuation	continuation	NOUN
ajfa-14678	35	3	,	,	PUNCT
ajfa-14678	35	4	they	they	PRON
ajfa-14678	35	5	defined	define	VERB
ajfa-14678	35	6	small	small	ADJ
ajfa-14678	35	7	enterprises	enterprise	NOUN
ajfa-14678	35	8	as	as	ADP
ajfa-14678	35	9	enterprises	enterprise	NOUN
ajfa-14678	35	10	which	which	PRON
ajfa-14678	35	11	engage	engage	VERB
ajfa-14678	35	12	less	less	ADJ
ajfa-14678	35	13	than	than	ADP
ajfa-14678	35	14	50	50	NUM
ajfa-14678	35	15	employees	employee	NOUN
ajfa-14678	35	16	and	and	CCONJ
ajfa-14678	35	17	their	their	PRON
ajfa-14678	35	18	annual	annual	ADJ
ajfa-14678	35	19	gross	gross	ADJ
ajfa-14678	35	20	revenue	revenue	NOUN
ajfa-14678	35	21	or	or	CCONJ
ajfa-14678	35	22	statement	statement	NOUN
ajfa-14678	35	23	of	of	ADP
ajfa-14678	35	24	financial	financial	ADJ
ajfa-14678	35	25	position	position	NOUN
ajfa-14678	35	26	aggregate	aggregate	NOUN
ajfa-14678	35	27	does	do	AUX
ajfa-14678	35	28	not	not	PART
ajfa-14678	35	29	go	go	VERB
ajfa-14678	35	30	beyond	beyond	ADP
ajfa-14678	35	31	10	10	NUM
ajfa-14678	35	32	million	million	NUM
ajfa-14678	35	33	euros	euro	NOUN
ajfa-14678	35	34	.	.	PUNCT
ajfa-14678	36	1	lastly	lastly	ADV
ajfa-14678	36	2	,	,	PUNCT
ajfa-14678	36	3	micro	micro	NOUN
ajfa-14678	36	4	-	-	NOUN
ajfa-14678	36	5	enterprises	enterprise	NOUN
ajfa-14678	36	6	were	be	AUX
ajfa-14678	36	7	referred	refer	VERB
ajfa-14678	36	8	to	to	ADP
ajfa-14678	36	9	as	as	SCONJ
ajfa-14678	36	10	enterprises	enterprise	NOUN
ajfa-14678	36	11	which	which	PRON
ajfa-14678	36	12	employ	employ	VERB
ajfa-14678	36	13	less	less	ADJ
ajfa-14678	36	14	than	than	ADP
ajfa-14678	36	15	10	10	NUM
ajfa-14678	36	16	employees	employee	NOUN
ajfa-14678	36	17	and	and	CCONJ
ajfa-14678	36	18	whose	whose	DET
ajfa-14678	36	19	yearly	yearly	ADJ
ajfa-14678	36	20	revenue	revenue	NOUN
ajfa-14678	36	21	or	or	CCONJ
ajfa-14678	36	22	statement	statement	NOUN
ajfa-14678	36	23	of	of	ADP
ajfa-14678	36	24	financial	financial	ADJ
ajfa-14678	36	25	position	position	NOUN
ajfa-14678	36	26	aggregate	aggregate	NOUN
ajfa-14678	36	27	does	do	AUX
ajfa-14678	36	28	not	not	PART
ajfa-14678	36	29	go	go	VERB
ajfa-14678	36	30	beyond	beyond	ADP
ajfa-14678	36	31	2	2	NUM
ajfa-14678	36	32	million	million	NUM
ajfa-14678	36	33	euros	euro	NOUN
ajfa-14678	36	34	.	.	PUNCT
ajfa-14678	37	1	they	they	PRON
ajfa-14678	37	2	however	however	ADV
ajfa-14678	37	3	maintained	maintain	VERB
ajfa-14678	37	4	that	that	SCONJ
ajfa-14678	37	5	,	,	PUNCT
ajfa-14678	37	6	the	the	DET
ajfa-14678	37	7	employee	employee	NOUN
ajfa-14678	37	8	headcount	headcount	NOUN
ajfa-14678	37	9	threshold	threshold	NOUN
ajfa-14678	37	10	is	be	AUX
ajfa-14678	37	11	obligatory	obligatory	ADJ
ajfa-14678	37	12	;	;	PUNCT
ajfa-14678	37	13	nevertheless	nevertheless	ADV
ajfa-14678	37	14	it	it	PRON
ajfa-14678	37	15	is	be	AUX
ajfa-14678	37	16	not	not	PART
ajfa-14678	37	17	compulsory	compulsory	ADJ
ajfa-14678	37	18	to	to	PART
ajfa-14678	37	19	meet	meet	VERB
ajfa-14678	37	20	both	both	DET
ajfa-14678	37	21	revenue	revenue	NOUN
ajfa-14678	37	22	and	and	CCONJ
ajfa-14678	37	23	statement	statement	NOUN
ajfa-14678	37	24	of	of	ADP
ajfa-14678	37	25	financial	financial	ADJ
ajfa-14678	37	26	position	position	NOUN
ajfa-14678	37	27	thresholds	threshold	VERB
ajfa-14678	37	28	simultaneously	simultaneously	ADV
ajfa-14678	37	29	(	(	PUNCT
ajfa-14678	37	30	mandilas	mandila	NOUN
ajfa-14678	37	31	,	,	PUNCT
ajfa-14678	37	32	nikolaidis	nikolaidis	NOUN
ajfa-14678	37	33	,	,	PUNCT
ajfa-14678	37	34	&	&	CCONJ
ajfa-14678	37	35	stavros	stavros	PROPN
ajfa-14678	37	36	,	,	PUNCT
ajfa-14678	37	37	2015	2015	NUM
ajfa-14678	37	38	)	)	PUNCT
ajfa-14678	37	39	.	.	PUNCT
ajfa-14678	38	1	iasb	iasb	PROPN
ajfa-14678	38	2	(	(	PUNCT
ajfa-14678	38	3	2009	2009	NUM
ajfa-14678	38	4	)	)	PUNCT
ajfa-14678	38	5	,	,	PUNCT
ajfa-14678	38	6	also	also	ADV
ajfa-14678	38	7	defined	define	VERB
ajfa-14678	38	8	small	small	ADJ
ajfa-14678	38	9	and	and	CCONJ
ajfa-14678	38	10	medium	medium	ADJ
ajfa-14678	38	11	-	-	PUNCT
ajfa-14678	38	12	sized	sized	ADJ
ajfa-14678	38	13	entities	entity	NOUN
ajfa-14678	38	14	as	as	ADP
ajfa-14678	38	15	entities	entity	NOUN
ajfa-14678	38	16	that	that	PRON
ajfa-14678	38	17	do	do	AUX
ajfa-14678	38	18	not	not	PART
ajfa-14678	38	19	have	have	VERB
ajfa-14678	38	20	public	public	ADJ
ajfa-14678	38	21	accountability	accountability	NOUN
ajfa-14678	38	22	and	and	CCONJ
ajfa-14678	38	23	issue	issue	VERB
ajfa-14678	38	24	general	general	ADJ
ajfa-14678	38	25	purpose	purpose	NOUN
ajfa-14678	38	26	financial	financial	ADJ
ajfa-14678	38	27	statements	statement	NOUN
ajfa-14678	38	28	to	to	ADP
ajfa-14678	38	29	its	its	PRON
ajfa-14678	38	30	users	user	NOUN
ajfa-14678	38	31	.	.	PUNCT
ajfa-14678	39	1	the	the	DET
ajfa-14678	39	2	iasb	iasb	NOUN
ajfa-14678	39	3	(	(	PUNCT
ajfa-14678	39	4	2009	2009	NUM
ajfa-14678	39	5	)	)	PUNCT
ajfa-14678	39	6	,	,	PUNCT
ajfa-14678	39	7	further	far	ADV
ajfa-14678	39	8	mentioned	mention	VERB
ajfa-14678	39	9	examples	example	NOUN
ajfa-14678	39	10	of	of	ADP
ajfa-14678	39	11	these	these	DET
ajfa-14678	39	12	external	external	ADJ
ajfa-14678	39	13	users	user	NOUN
ajfa-14678	39	14	to	to	PART
ajfa-14678	39	15	include	include	VERB
ajfa-14678	39	16	owners	owner	NOUN
ajfa-14678	39	17	who	who	PRON
ajfa-14678	39	18	are	be	AUX
ajfa-14678	39	19	not	not	PART
ajfa-14678	39	20	involved	involve	VERB
ajfa-14678	39	21	in	in	ADP
ajfa-14678	39	22	managing	manage	VERB
ajfa-14678	39	23	the	the	DET
ajfa-14678	39	24	business	business	NOUN
ajfa-14678	39	25	,	,	PUNCT
ajfa-14678	39	26	existing	exist	VERB
ajfa-14678	39	27	and	and	CCONJ
ajfa-14678	39	28	potential	potential	ADJ
ajfa-14678	39	29	creditors	creditor	NOUN
ajfa-14678	39	30	,	,	PUNCT
ajfa-14678	39	31	and	and	CCONJ
ajfa-14678	39	32	credit	credit	NOUN
ajfa-14678	39	33	rating	rating	NOUN
ajfa-14678	39	34	agencies	agency	NOUN
ajfa-14678	39	35	(	(	PUNCT
ajfa-14678	39	36	o’dell	o’dell	PROPN
ajfa-14678	39	37	,	,	PUNCT
ajfa-14678	39	38	2008	2008	NUM
ajfa-14678	39	39	)	)	PUNCT
ajfa-14678	39	40	.	.	PUNCT
ajfa-14678	40	1	according	accord	VERB
ajfa-14678	40	2	to	to	ADP
ajfa-14678	40	3	iasb	iasb	PROPN
ajfa-14678	40	4	(	(	PUNCT
ajfa-14678	40	5	2009	2009	NUM
ajfa-14678	40	6	)	)	PUNCT
ajfa-14678	40	7	,	,	PUNCT
ajfa-14678	40	8	“	"	PUNCT
ajfa-14678	40	9	an	an	DET
ajfa-14678	40	10	entity	entity	NOUN
ajfa-14678	40	11	has	have	VERB
ajfa-14678	40	12	public	public	ADJ
ajfa-14678	40	13	accountability	accountability	NOUN
ajfa-14678	40	14	if	if	SCONJ
ajfa-14678	40	15	its	its	PRON
ajfa-14678	40	16	debt	debt	NOUN
ajfa-14678	40	17	or	or	CCONJ
ajfa-14678	40	18	equity	equity	NOUN
ajfa-14678	40	19	instruments	instrument	NOUN
ajfa-14678	40	20	are	be	AUX
ajfa-14678	40	21	traded	trade	VERB
ajfa-14678	40	22	in	in	ADP
ajfa-14678	40	23	a	a	DET
ajfa-14678	40	24	public	public	ADJ
ajfa-14678	40	25	market	market	NOUN
ajfa-14678	40	26	or	or	CCONJ
ajfa-14678	40	27	it	it	PRON
ajfa-14678	40	28	is	be	AUX
ajfa-14678	40	29	in	in	ADP
ajfa-14678	40	30	the	the	DET
ajfa-14678	40	31	process	process	NOUN
ajfa-14678	40	32	of	of	ADP
ajfa-14678	40	33	issuing	issue	VERB
ajfa-14678	40	34	such	such	ADJ
ajfa-14678	40	35	instruments	instrument	NOUN
ajfa-14678	40	36	for	for	ADP
ajfa-14678	40	37	trading	trading	NOUN
ajfa-14678	40	38	in	in	ADP
ajfa-14678	40	39	a	a	DET
ajfa-14678	40	40	public	public	ADJ
ajfa-14678	40	41	market	market	NOUN
ajfa-14678	40	42	(	(	PUNCT
ajfa-14678	40	43	a	a	DET
ajfa-14678	40	44	domestic	domestic	ADJ
ajfa-14678	40	45	or	or	CCONJ
ajfa-14678	40	46	foreign	foreign	ADJ
ajfa-14678	40	47	stock	stock	NOUN
ajfa-14678	40	48	exchange	exchange	NOUN
ajfa-14678	40	49	or	or	CCONJ
ajfa-14678	40	50	an	an	DET
ajfa-14678	40	51	over	over	ADP
ajfa-14678	40	52	-	-	PUNCT
ajfa-14678	40	53	the	the	DET
ajfa-14678	40	54	-	-	PUNCT
ajfa-14678	40	55	counter	counter	NOUN
ajfa-14678	40	56	market	market	NOUN
ajfa-14678	40	57	,	,	PUNCT
ajfa-14678	40	58	including	include	VERB
ajfa-14678	40	59	local	local	ADJ
ajfa-14678	40	60	and	and	CCONJ
ajfa-14678	40	61	regional	regional	ADJ
ajfa-14678	40	62	markets	market	NOUN
ajfa-14678	40	63	)	)	PUNCT
ajfa-14678	40	64	or	or	CCONJ
ajfa-14678	40	65	it	it	PRON
ajfa-14678	40	66	holds	hold	VERB
ajfa-14678	40	67	assets	asset	NOUN
ajfa-14678	40	68	in	in	ADP
ajfa-14678	40	69	a	a	DET
ajfa-14678	40	70	fiduciary	fiduciary	ADJ
ajfa-14678	40	71	capacity	capacity	NOUN
ajfa-14678	40	72	for	for	ADP
ajfa-14678	40	73	a	a	DET
ajfa-14678	40	74	broad	broad	ADJ
ajfa-14678	40	75	group	group	NOUN
ajfa-14678	40	76	of	of	ADP
ajfa-14678	40	77	outsiders	outsider	NOUN
ajfa-14678	40	78	as	as	ADP
ajfa-14678	40	79	one	one	NUM
ajfa-14678	40	80	of	of	ADP
ajfa-14678	40	81	its	its	PRON
ajfa-14678	40	82	primary	primary	ADJ
ajfa-14678	40	83	businesses	business	NOUN
ajfa-14678	40	84	(	(	PUNCT
ajfa-14678	40	85	most	most	ADJ
ajfa-14678	40	86	banks	bank	NOUN
ajfa-14678	40	87	,	,	PUNCT
ajfa-14678	40	88	credit	credit	NOUN
ajfa-14678	40	89	unions	union	NOUN
ajfa-14678	40	90	,	,	PUNCT
ajfa-14678	40	91	insurance	insurance	NOUN
ajfa-14678	40	92	companies	company	NOUN
ajfa-14678	40	93	,	,	PUNCT
ajfa-14678	40	94	securities	security	NOUN
ajfa-14678	40	95	brokers	broker	NOUN
ajfa-14678	40	96	/	/	SYM
ajfa-14678	40	97	dealers	dealer	NOUN
ajfa-14678	40	98	,	,	PUNCT
ajfa-14678	40	99	mutual	mutual	ADJ
ajfa-14678	40	100	funds	fund	NOUN
ajfa-14678	40	101	and	and	CCONJ
ajfa-14678	40	102	investment	investment	NOUN
ajfa-14678	40	103	banks	bank	NOUN
ajfa-14678	40	104	would	would	AUX
ajfa-14678	40	105	meet	meet	VERB
ajfa-14678	40	106	this	this	DET
ajfa-14678	40	107	second	second	ADJ
ajfa-14678	40	108	criterion	criterion	NOUN
ajfa-14678	40	109	)	)	PUNCT
ajfa-14678	40	110	”	"	PUNCT
ajfa-14678	40	111	.	.	PUNCT
ajfa-14678	41	1	for	for	ADP
ajfa-14678	41	2	the	the	DET
ajfa-14678	41	3	purpose	purpose	NOUN
ajfa-14678	41	4	of	of	ADP
ajfa-14678	41	5	this	this	DET
ajfa-14678	41	6	study	study	NOUN
ajfa-14678	41	7	,	,	PUNCT
ajfa-14678	41	8	the	the	DET
ajfa-14678	41	9	institutional	institutional	ADJ
ajfa-14678	41	10	theory	theory	NOUN
ajfa-14678	41	11	(	(	PUNCT
ajfa-14678	41	12	it	it	PRON
ajfa-14678	41	13	)	)	PUNCT
ajfa-14678	41	14	was	be	AUX
ajfa-14678	41	15	reviewed	review	VERB
ajfa-14678	41	16	.	.	PUNCT
ajfa-14678	42	1	according	accord	VERB
ajfa-14678	42	2	scot	scot	PROPN
ajfa-14678	42	3	(	(	PUNCT
ajfa-14678	42	4	2004	2004	NUM
ajfa-14678	42	5	)	)	PUNCT
ajfa-14678	42	6	,	,	PUNCT
ajfa-14678	42	7	the	the	DET
ajfa-14678	42	8	institutional	institutional	ADJ
ajfa-14678	42	9	theory	theory	NOUN
ajfa-14678	42	10	is	be	AUX
ajfa-14678	42	11	a	a	DET
ajfa-14678	42	12	broadly	broadly	ADV
ajfa-14678	42	13	accepted	accept	VERB
ajfa-14678	42	14	theory	theory	NOUN
ajfa-14678	42	15	that	that	SCONJ
ajfa-14678	42	16	highlights	highlight	NOUN
ajfa-14678	42	17	cogent	cogent	NOUN
ajfa-14678	42	18	isomorphism	isomorphism	NOUN
ajfa-14678	42	19	and	and	CCONJ
ajfa-14678	42	20	legality	legality	NOUN
ajfa-14678	42	21	.	.	PUNCT
ajfa-14678	43	1	institutional	institutional	ADJ
ajfa-14678	43	2	theory	theory	NOUN
ajfa-14678	43	3	ponders	ponder	VERB
ajfa-14678	43	4	on	on	ADP
ajfa-14678	43	5	the	the	DET
ajfa-14678	43	6	procedures	procedure	NOUN
ajfa-14678	43	7	by	by	ADP
ajfa-14678	43	8	which	which	PRON
ajfa-14678	43	9	structures	structure	NOUN
ajfa-14678	43	10	,	,	PUNCT
ajfa-14678	43	11	methods	method	NOUN
ajfa-14678	43	12	,	,	PUNCT
ajfa-14678	43	13	customs	custom	NOUN
ajfa-14678	43	14	and	and	CCONJ
ajfa-14678	43	15	practices	practice	NOUN
ajfa-14678	43	16	produce	produce	VERB
ajfa-14678	43	17	persuasive	persuasive	ADJ
ajfa-14678	43	18	procedures	procedure	NOUN
ajfa-14678	43	19	for	for	ADP
ajfa-14678	43	20	social	social	ADJ
ajfa-14678	43	21	conduct	conduct	NOUN
ajfa-14678	43	22	by	by	ADP
ajfa-14678	43	23	centering	center	VERB
ajfa-14678	43	24	on	on	ADP
ajfa-14678	43	25	the	the	DET
ajfa-14678	43	26	robust	robust	ADJ
ajfa-14678	43	27	and	and	CCONJ
ajfa-14678	43	28	deeper	deep	ADJ
ajfa-14678	43	29	aspects	aspect	NOUN
ajfa-14678	43	30	of	of	ADP
ajfa-14678	43	31	social	social	ADJ
ajfa-14678	43	32	structure	structure	NOUN
ajfa-14678	43	33	.	.	PUNCT
ajfa-14678	44	1	different	different	ADJ
ajfa-14678	44	2	components	component	NOUN
ajfa-14678	44	3	of	of	ADP
ajfa-14678	44	4	institutional	institutional	ADJ
ajfa-14678	44	5	theory	theory	NOUN
ajfa-14678	44	6	expound	expound	VERB
ajfa-14678	44	7	how	how	SCONJ
ajfa-14678	44	8	these	these	DET
ajfa-14678	44	9	fundamentals	fundamental	NOUN
ajfa-14678	44	10	are	be	AUX
ajfa-14678	44	11	formed	form	VERB
ajfa-14678	44	12	,	,	PUNCT
ajfa-14678	44	13	adopted	adopt	VERB
ajfa-14678	44	14	and	and	CCONJ
ajfa-14678	44	15	adapted	adapt	VERB
ajfa-14678	44	16	over	over	ADP
ajfa-14678	44	17	time	time	NOUN
ajfa-14678	44	18	.	.	PUNCT
ajfa-14678	45	1	institutional	institutional	ADJ
ajfa-14678	45	2	theory	theory	NOUN
ajfa-14678	45	3	has	have	AUX
ajfa-14678	45	4	been	be	AUX
ajfa-14678	45	5	noted	note	VERB
ajfa-14678	45	6	to	to	PART
ajfa-14678	45	7	be	be	AUX
ajfa-14678	45	8	a	a	DET
ajfa-14678	45	9	treasured	treasure	VERB
ajfa-14678	45	10	tool	tool	NOUN
ajfa-14678	45	11	in	in	ADP
ajfa-14678	45	12	identifying	identify	VERB
ajfa-14678	45	13	the	the	DET
ajfa-14678	45	14	drivers	driver	NOUN
ajfa-14678	45	15	of	of	ADP
ajfa-14678	45	16	ifrs	ifrs	PROPN
ajfa-14678	45	17	for	for	ADP
ajfa-14678	45	18	smes	sme	NOUN
ajfa-14678	45	19	adoption	adoption	NOUN
ajfa-14678	45	20	.	.	PUNCT
ajfa-14678	46	1	institutions	institution	NOUN
ajfa-14678	46	2	are	be	AUX
ajfa-14678	46	3	defined	define	VERB
ajfa-14678	46	4	as	as	ADP
ajfa-14678	46	5	social	social	ADJ
ajfa-14678	46	6	structures	structure	NOUN
ajfa-14678	46	7	that	that	PRON
ajfa-14678	46	8	have	have	AUX
ajfa-14678	46	9	become	become	VERB
ajfa-14678	46	10	resilient	resilient	ADJ
ajfa-14678	46	11	and	and	CCONJ
ajfa-14678	46	12	robust	robust	ADJ
ajfa-14678	46	13	(	(	PUNCT
ajfa-14678	46	14	scott	scott	PROPN
ajfa-14678	46	15	r.	r.	PROPN
ajfa-14678	46	16	,	,	PUNCT
ajfa-14678	46	17	1995	1995	NUM
ajfa-14678	46	18	)	)	PUNCT
ajfa-14678	46	19	.	.	PUNCT
ajfa-14678	47	1	institutions	institution	NOUN
ajfa-14678	47	2	can	can	AUX
ajfa-14678	47	3	also	also	ADV
ajfa-14678	47	4	be	be	AUX
ajfa-14678	47	5	said	say	VERB
ajfa-14678	47	6	to	to	PART
ajfa-14678	47	7	constitute	constitute	VERB
ajfa-14678	47	8	regulative	regulative	ADJ
ajfa-14678	47	9	fundamentals	fundamental	NOUN
ajfa-14678	47	10	,	,	PUNCT
ajfa-14678	47	11	resources	resource	NOUN
ajfa-14678	47	12	and	and	CCONJ
ajfa-14678	47	13	other	other	ADJ
ajfa-14678	47	14	related	related	ADJ
ajfa-14678	47	15	activities	activity	NOUN
ajfa-14678	47	16	that	that	PRON
ajfa-14678	47	17	provide	provide	VERB
ajfa-14678	47	18	stability	stability	NOUN
ajfa-14678	47	19	and	and	CCONJ
ajfa-14678	47	20	meaning	meaning	NOUN
ajfa-14678	47	21	to	to	ADP
ajfa-14678	47	22	life	life	NOUN
ajfa-14678	47	23	(	(	PUNCT
ajfa-14678	47	24	scott	scott	PROPN
ajfa-14678	47	25	r.	r.	PROPN
ajfa-14678	47	26	,	,	PUNCT
ajfa-14678	47	27	1995	1995	NUM
ajfa-14678	47	28	)	)	PUNCT
ajfa-14678	47	29	.	.	PUNCT
ajfa-14678	48	1	nevertheless	nevertheless	ADV
ajfa-14678	48	2	,	,	PUNCT
ajfa-14678	48	3	there	there	PRON
ajfa-14678	48	4	exists	exist	VERB
ajfa-14678	48	5	no	no	DET
ajfa-14678	48	6	precise	precise	ADJ
ajfa-14678	48	7	and	and	CCONJ
ajfa-14678	48	8	generally	generally	ADV
ajfa-14678	48	9	accepted	accept	VERB
ajfa-14678	48	10	meaning	meaning	NOUN
ajfa-14678	48	11	of	of	ADP
ajfa-14678	48	12	an	an	DET
ajfa-14678	48	13	“	"	PUNCT
ajfa-14678	48	14	institution	institution	NOUN
ajfa-14678	48	15	”	"	PUNCT
ajfa-14678	48	16	in	in	ADP
ajfa-14678	48	17	the	the	DET
ajfa-14678	48	18	institutional	institutional	ADJ
ajfa-14678	48	19	viewpoint	viewpoint	NOUN
ajfa-14678	48	20	.	.	PUNCT
ajfa-14678	49	1	it	it	PRON
ajfa-14678	49	2	is	be	AUX
ajfa-14678	49	3	fascinating	fascinating	ADJ
ajfa-14678	49	4	to	to	PART
ajfa-14678	49	5	note	note	VERB
ajfa-14678	49	6	that	that	SCONJ
ajfa-14678	49	7	,	,	PUNCT
ajfa-14678	49	8	a	a	DET
ajfa-14678	49	9	supporting	support	VERB
ajfa-14678	49	10	reason	reason	NOUN
ajfa-14678	49	11	for	for	ADP
ajfa-14678	49	12	the	the	DET
ajfa-14678	49	13	increasing	increase	VERB
ajfa-14678	49	14	resemblance	resemblance	NOUN
ajfa-14678	49	15	in	in	ADP
ajfa-14678	49	16	organizational	organizational	ADJ
ajfa-14678	49	17	systems	system	NOUN
ajfa-14678	49	18	and	and	CCONJ
ajfa-14678	49	19	practices	practice	NOUN
ajfa-14678	49	20	across	across	ADP
ajfa-14678	49	21	the	the	DET
ajfa-14678	49	22	world	world	NOUN
ajfa-14678	49	23	is	be	AUX
ajfa-14678	49	24	that	that	SCONJ
ajfa-14678	49	25	,	,	PUNCT
ajfa-14678	49	26	institutional	institutional	ADJ
ajfa-14678	49	27	isomorphic	isomorphic	ADJ
ajfa-14678	49	28	pressures	pressure	NOUN
ajfa-14678	49	29	asian	asian	ADJ
ajfa-14678	49	30	journal	journal	NOUN
ajfa-14678	49	31	of	of	ADP
ajfa-14678	49	32	finance	finance	PROPN
ajfa-14678	49	33	&	&	CCONJ
ajfa-14678	49	34	accounting	accounting	PROPN
ajfa-14678	49	35	issn	issn	PROPN
ajfa-14678	49	36	1946	1946	NUM
ajfa-14678	49	37	-	-	PUNCT
ajfa-14678	49	38	052x	052x	PROPN
ajfa-14678	49	39	2019	2019	NUM
ajfa-14678	49	40	,	,	PUNCT
ajfa-14678	49	41	vol	vol	NOUN
ajfa-14678	49	42	.	.	PROPN
ajfa-14678	49	43	11	11	NUM
ajfa-14678	49	44	,	,	PUNCT
ajfa-14678	49	45	no	no	INTJ
ajfa-14678	49	46	.	.	NOUN
ajfa-14678	49	47	1	1	NUM
ajfa-14678	49	48	245	245	NUM
ajfa-14678	49	49	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-14678	49	50	have	have	AUX
ajfa-14678	49	51	been	be	AUX
ajfa-14678	49	52	the	the	DET
ajfa-14678	49	53	drivers	driver	NOUN
ajfa-14678	49	54	pushing	push	VERB
ajfa-14678	49	55	organizations	organization	NOUN
ajfa-14678	49	56	with	with	ADP
ajfa-14678	49	57	increasingly	increasingly	ADV
ajfa-14678	49	58	comparable	comparable	ADJ
ajfa-14678	49	59	characteristics	characteristic	NOUN
ajfa-14678	49	60	to	to	PART
ajfa-14678	49	61	adopt	adopt	VERB
ajfa-14678	49	62	policies	policy	NOUN
ajfa-14678	49	63	that	that	PRON
ajfa-14678	49	64	reflect	reflect	VERB
ajfa-14678	49	65	their	their	PRON
ajfa-14678	49	66	social	social	ADJ
ajfa-14678	49	67	position	position	NOUN
ajfa-14678	49	68	.	.	PUNCT
ajfa-14678	50	1	the	the	DET
ajfa-14678	50	2	three	three	NUM
ajfa-14678	50	3	forms	form	NOUN
ajfa-14678	50	4	of	of	ADP
ajfa-14678	50	5	isomorphism	isomorphism	NOUN
ajfa-14678	50	6	contained	contain	VERB
ajfa-14678	50	7	by	by	ADP
ajfa-14678	50	8	the	the	DET
ajfa-14678	50	9	new	new	ADJ
ajfa-14678	50	10	institutional	institutional	ADJ
ajfa-14678	50	11	theory	theory	NOUN
ajfa-14678	50	12	were	be	AUX
ajfa-14678	50	13	recognized	recognize	VERB
ajfa-14678	50	14	by	by	ADP
ajfa-14678	50	15	dimaggio	dimaggio	PROPN
ajfa-14678	50	16	and	and	CCONJ
ajfa-14678	50	17	powell	powell	PROPN
ajfa-14678	50	18	(	(	PUNCT
ajfa-14678	50	19	1991	1991	NUM
ajfa-14678	50	20	)	)	PUNCT
ajfa-14678	50	21	.	.	PUNCT
ajfa-14678	51	1	the	the	DET
ajfa-14678	51	2	first	first	ADJ
ajfa-14678	51	3	form	form	NOUN
ajfa-14678	51	4	is	be	AUX
ajfa-14678	51	5	coercive	coercive	ADJ
ajfa-14678	51	6	isomorphism	isomorphism	NOUN
ajfa-14678	51	7	which	which	PRON
ajfa-14678	51	8	emanated	emanate	VERB
ajfa-14678	51	9	from	from	ADP
ajfa-14678	51	10	political	political	ADJ
ajfa-14678	51	11	influence	influence	NOUN
ajfa-14678	51	12	and	and	CCONJ
ajfa-14678	51	13	the	the	DET
ajfa-14678	51	14	problem	problem	NOUN
ajfa-14678	51	15	of	of	ADP
ajfa-14678	51	16	legality	legality	NOUN
ajfa-14678	51	17	,	,	PUNCT
ajfa-14678	51	18	the	the	DET
ajfa-14678	51	19	second	second	ADJ
ajfa-14678	51	20	type	type	NOUN
ajfa-14678	51	21	recognized	recognize	VERB
ajfa-14678	51	22	is	be	AUX
ajfa-14678	51	23	mimetic	mimetic	ADJ
ajfa-14678	51	24	which	which	PRON
ajfa-14678	51	25	results	result	VERB
ajfa-14678	51	26	from	from	ADP
ajfa-14678	51	27	replies	reply	NOUN
ajfa-14678	51	28	to	to	ADP
ajfa-14678	51	29	principles	principle	NOUN
ajfa-14678	51	30	that	that	PRON
ajfa-14678	51	31	face	face	VERB
ajfa-14678	51	32	uncertainty	uncertainty	NOUN
ajfa-14678	51	33	then	then	ADV
ajfa-14678	51	34	the	the	DET
ajfa-14678	51	35	last	last	ADJ
ajfa-14678	51	36	which	which	PRON
ajfa-14678	51	37	is	be	AUX
ajfa-14678	51	38	normative	normative	ADJ
ajfa-14678	51	39	is	be	AUX
ajfa-14678	51	40	allied	ally	VERB
ajfa-14678	51	41	to	to	ADP
ajfa-14678	51	42	professionalism	professionalism	NOUN
ajfa-14678	51	43	.	.	PUNCT
ajfa-14678	52	1	a	a	DET
ajfa-14678	52	2	critical	critical	ADJ
ajfa-14678	52	3	examination	examination	NOUN
ajfa-14678	52	4	of	of	ADP
ajfa-14678	52	5	these	these	DET
ajfa-14678	52	6	forms	form	NOUN
ajfa-14678	52	7	of	of	ADP
ajfa-14678	52	8	institutional	institutional	ADJ
ajfa-14678	52	9	pressures	pressure	NOUN
ajfa-14678	52	10	following	follow	VERB
ajfa-14678	52	11	the	the	DET
ajfa-14678	52	12	adoption	adoption	NOUN
ajfa-14678	52	13	of	of	ADP
ajfa-14678	52	14	ifrs	ifrs	PROPN
ajfa-14678	52	15	for	for	ADP
ajfa-14678	52	16	smes	sme	NOUN
ajfa-14678	52	17	in	in	ADP
ajfa-14678	52	18	african	african	ADJ
ajfa-14678	52	19	countries	country	NOUN
ajfa-14678	52	20	offers	offer	VERB
ajfa-14678	52	21	great	great	ADJ
ajfa-14678	52	22	opportunities	opportunity	NOUN
ajfa-14678	52	23	to	to	PART
ajfa-14678	52	24	clarify	clarify	VERB
ajfa-14678	52	25	the	the	DET
ajfa-14678	52	26	institutional	institutional	ADJ
ajfa-14678	52	27	conditions	condition	NOUN
ajfa-14678	52	28	that	that	PRON
ajfa-14678	52	29	drive	drive	VERB
ajfa-14678	52	30	the	the	DET
ajfa-14678	52	31	policy	policy	NOUN
ajfa-14678	52	32	adoption	adoption	NOUN
ajfa-14678	52	33	decisions	decision	NOUN
ajfa-14678	52	34	.	.	PUNCT
ajfa-14678	53	1	an	an	DET
ajfa-14678	53	2	extensive	extensive	ADJ
ajfa-14678	53	3	discussion	discussion	NOUN
ajfa-14678	53	4	and	and	CCONJ
ajfa-14678	53	5	the	the	DET
ajfa-14678	53	6	context	context	NOUN
ajfa-14678	53	7	within	within	ADP
ajfa-14678	53	8	which	which	PRON
ajfa-14678	53	9	each	each	DET
ajfa-14678	53	10	form	form	NOUN
ajfa-14678	53	11	of	of	ADP
ajfa-14678	53	12	institutional	institutional	ADJ
ajfa-14678	53	13	pressures	pressure	NOUN
ajfa-14678	53	14	involved	involve	VERB
ajfa-14678	53	15	in	in	ADP
ajfa-14678	53	16	policy	policy	NOUN
ajfa-14678	53	17	resolution	resolution	NOUN
ajfa-14678	53	18	is	be	AUX
ajfa-14678	53	19	provided	provide	VERB
ajfa-14678	53	20	.	.	PUNCT
ajfa-14678	54	1	coercive	coercive	ADJ
ajfa-14678	54	2	isomorphism	isomorphism	NOUN
ajfa-14678	54	3	rooted	root	VERB
ajfa-14678	54	4	from	from	ADP
ajfa-14678	54	5	political	political	ADJ
ajfa-14678	54	6	influence	influence	NOUN
ajfa-14678	54	7	in	in	ADP
ajfa-14678	54	8	addition	addition	NOUN
ajfa-14678	54	9	to	to	ADP
ajfa-14678	54	10	legality	legality	NOUN
ajfa-14678	54	11	problems	problem	NOUN
ajfa-14678	54	12	.	.	PUNCT
ajfa-14678	55	1	following	follow	VERB
ajfa-14678	55	2	this	this	DET
ajfa-14678	55	3	reason	reason	NOUN
ajfa-14678	55	4	,	,	PUNCT
ajfa-14678	55	5	the	the	DET
ajfa-14678	55	6	existence	existence	NOUN
ajfa-14678	55	7	or	or	CCONJ
ajfa-14678	55	8	nonexistence	nonexistence	NOUN
ajfa-14678	55	9	of	of	ADP
ajfa-14678	55	10	institutions	institution	NOUN
ajfa-14678	55	11	that	that	PRON
ajfa-14678	55	12	can	can	AUX
ajfa-14678	55	13	inspire	inspire	VERB
ajfa-14678	55	14	economic	economic	ADJ
ajfa-14678	55	15	players	player	NOUN
ajfa-14678	55	16	to	to	PART
ajfa-14678	55	17	adapt	adapt	VERB
ajfa-14678	55	18	to	to	ADP
ajfa-14678	55	19	international	international	ADJ
ajfa-14678	55	20	accounting	accounting	NOUN
ajfa-14678	55	21	standards	standard	NOUN
ajfa-14678	55	22	could	could	AUX
ajfa-14678	55	23	be	be	AUX
ajfa-14678	55	24	one	one	NUM
ajfa-14678	55	25	of	of	ADP
ajfa-14678	55	26	the	the	DET
ajfa-14678	55	27	key	key	ADJ
ajfa-14678	55	28	prime	prime	ADJ
ajfa-14678	55	29	movers	mover	NOUN
ajfa-14678	55	30	of	of	ADP
ajfa-14678	55	31	international	international	ADJ
ajfa-14678	55	32	accounting	accounting	NOUN
ajfa-14678	55	33	standards	standard	NOUN
ajfa-14678	55	34	acceptance	acceptance	NOUN
ajfa-14678	55	35	(	(	PUNCT
ajfa-14678	55	36	judge	judge	NOUN
ajfa-14678	55	37	,	,	PUNCT
ajfa-14678	55	38	li	li	PROPN
ajfa-14678	55	39	,	,	PUNCT
ajfa-14678	55	40	&	&	CCONJ
ajfa-14678	55	41	pinsker	pinsker	PROPN
ajfa-14678	55	42	,	,	PUNCT
ajfa-14678	55	43	2010	2010	NUM
ajfa-14678	55	44	)	)	PUNCT
ajfa-14678	55	45	.	.	PUNCT
ajfa-14678	56	1	this	this	DET
ajfa-14678	56	2	form	form	NOUN
ajfa-14678	56	3	of	of	ADP
ajfa-14678	56	4	isomorphism	isomorphism	NOUN
ajfa-14678	56	5	might	might	AUX
ajfa-14678	56	6	instigate	instigate	VERB
ajfa-14678	56	7	from	from	ADP
ajfa-14678	56	8	all	all	DET
ajfa-14678	56	9	circles	circle	NOUN
ajfa-14678	56	10	of	of	ADP
ajfa-14678	56	11	the	the	DET
ajfa-14678	56	12	environment	environment	NOUN
ajfa-14678	56	13	in	in	ADP
ajfa-14678	56	14	which	which	PRON
ajfa-14678	56	15	an	an	DET
ajfa-14678	56	16	organization	organization	NOUN
ajfa-14678	56	17	operates	operate	VERB
ajfa-14678	56	18	,	,	PUNCT
ajfa-14678	56	19	be	be	AUX
ajfa-14678	56	20	it	it	PRON
ajfa-14678	56	21	structural	structural	ADJ
ajfa-14678	56	22	or	or	CCONJ
ajfa-14678	56	23	political	political	ADJ
ajfa-14678	56	24	.	.	PUNCT
ajfa-14678	57	1	it	it	PRON
ajfa-14678	57	2	assumes	assume	VERB
ajfa-14678	57	3	the	the	DET
ajfa-14678	57	4	form	form	NOUN
ajfa-14678	57	5	of	of	ADP
ajfa-14678	57	6	a	a	DET
ajfa-14678	57	7	stringent	stringent	NOUN
ajfa-14678	57	8	or	or	CCONJ
ajfa-14678	57	9	easy	easy	ADV
ajfa-14678	57	10	-	-	PUNCT
ajfa-14678	57	11	going	go	VERB
ajfa-14678	57	12	pressure	pressure	NOUN
ajfa-14678	57	13	put	put	VERB
ajfa-14678	57	14	forth	forth	ADP
ajfa-14678	57	15	on	on	ADP
ajfa-14678	57	16	an	an	DET
ajfa-14678	57	17	institution	institution	NOUN
ajfa-14678	57	18	by	by	ADP
ajfa-14678	57	19	other	other	ADJ
ajfa-14678	57	20	bigger	big	ADJ
ajfa-14678	57	21	institutions	institution	NOUN
ajfa-14678	57	22	upon	upon	SCONJ
ajfa-14678	57	23	which	which	PRON
ajfa-14678	57	24	they	they	PRON
ajfa-14678	57	25	are	be	AUX
ajfa-14678	57	26	governed	govern	VERB
ajfa-14678	57	27	or	or	CCONJ
ajfa-14678	57	28	the	the	DET
ajfa-14678	57	29	social	social	ADJ
ajfa-14678	57	30	setting	setting	NOUN
ajfa-14678	57	31	within	within	ADP
ajfa-14678	57	32	which	which	PRON
ajfa-14678	57	33	an	an	DET
ajfa-14678	57	34	organization	organization	NOUN
ajfa-14678	57	35	function	function	NOUN
ajfa-14678	57	36	.	.	PUNCT
ajfa-14678	58	1	this	this	PRON
ajfa-14678	58	2	refers	refer	VERB
ajfa-14678	58	3	to	to	ADP
ajfa-14678	58	4	the	the	DET
ajfa-14678	58	5	manipulation	manipulation	NOUN
ajfa-14678	58	6	of	of	ADP
ajfa-14678	58	7	incentives	incentive	NOUN
ajfa-14678	58	8	by	by	ADP
ajfa-14678	58	9	powerful	powerful	ADJ
ajfa-14678	58	10	factors	factor	NOUN
ajfa-14678	58	11	to	to	PART
ajfa-14678	58	12	encourage	encourage	VERB
ajfa-14678	58	13	others	other	NOUN
ajfa-14678	58	14	to	to	PART
ajfa-14678	58	15	implement	implement	VERB
ajfa-14678	58	16	policy	policy	NOUN
ajfa-14678	58	17	changes	change	NOUN
ajfa-14678	58	18	(	(	PUNCT
ajfa-14678	58	19	simmons	simmon	NOUN
ajfa-14678	58	20	,	,	PUNCT
ajfa-14678	58	21	hamann	hamann	PROPN
ajfa-14678	58	22	,	,	PUNCT
ajfa-14678	58	23	harenski	harenski	PROPN
ajfa-14678	58	24	,	,	PUNCT
ajfa-14678	58	25	xiaoping	xiaoping	PROPN
ajfa-14678	58	26	,	,	PUNCT
ajfa-14678	58	27	&	&	CCONJ
ajfa-14678	58	28	barsalou	barsalou	ADV
ajfa-14678	58	29	,	,	PUNCT
ajfa-14678	58	30	2008	2008	NUM
ajfa-14678	58	31	)	)	PUNCT
ajfa-14678	58	32	.	.	PUNCT
ajfa-14678	59	1	the	the	DET
ajfa-14678	59	2	securities	securities	PROPN
ajfa-14678	59	3	and	and	CCONJ
ajfa-14678	59	4	exchange	exchange	PROPN
ajfa-14678	59	5	commission	commission	PROPN
ajfa-14678	59	6	regulates	regulate	VERB
ajfa-14678	59	7	institutions	institution	NOUN
ajfa-14678	59	8	whose	whose	DET
ajfa-14678	59	9	shares	share	NOUN
ajfa-14678	59	10	are	be	AUX
ajfa-14678	59	11	openly	openly	ADV
ajfa-14678	59	12	traded	trade	VERB
ajfa-14678	59	13	under	under	ADP
ajfa-14678	59	14	the	the	DET
ajfa-14678	59	15	securities	security	NOUN
ajfa-14678	59	16	industry	industry	NOUN
ajfa-14678	59	17	law	law	NOUN
ajfa-14678	59	18	(	(	PUNCT
ajfa-14678	59	19	1993	1993	NUM
ajfa-14678	59	20	)	)	PUNCT
ajfa-14678	59	21	and	and	CCONJ
ajfa-14678	59	22	securities	security	NOUN
ajfa-14678	59	23	and	and	CCONJ
ajfa-14678	59	24	exchange	exchange	PROPN
ajfa-14678	59	25	commission	commission	PROPN
ajfa-14678	59	26	regulations	regulation	NOUN
ajfa-14678	59	27	(	(	PUNCT
ajfa-14678	59	28	2003	2003	NUM
ajfa-14678	59	29	)	)	PUNCT
ajfa-14678	59	30	while	while	SCONJ
ajfa-14678	59	31	the	the	DET
ajfa-14678	59	32	ghana	ghana	PROPN
ajfa-14678	59	33	stock	stock	PROPN
ajfa-14678	59	34	exchange	exchange	PROPN
ajfa-14678	59	35	regulates	regulate	VERB
ajfa-14678	59	36	listed	list	VERB
ajfa-14678	59	37	entities	entity	NOUN
ajfa-14678	59	38	under	under	ADP
ajfa-14678	59	39	the	the	DET
ajfa-14678	59	40	stock	stock	NOUN
ajfa-14678	59	41	exchange	exchange	PROPN
ajfa-14678	59	42	act	act	PROPN
ajfa-14678	59	43	(	(	PUNCT
ajfa-14678	59	44	1971	1971	NUM
ajfa-14678	59	45	)	)	PUNCT
ajfa-14678	59	46	and	and	CCONJ
ajfa-14678	59	47	the	the	DET
ajfa-14678	59	48	listing	listing	NOUN
ajfa-14678	59	49	regulations	regulation	NOUN
ajfa-14678	59	50	(	(	PUNCT
ajfa-14678	59	51	worldbank	worldbank	ADJ
ajfa-14678	59	52	,	,	PUNCT
ajfa-14678	59	53	2004	2004	NUM
ajfa-14678	59	54	)	)	PUNCT
ajfa-14678	59	55	.	.	PUNCT
ajfa-14678	60	1	unlike	unlike	ADP
ajfa-14678	60	2	the	the	DET
ajfa-14678	60	3	coercive	coercive	ADJ
ajfa-14678	60	4	which	which	PRON
ajfa-14678	60	5	emanates	emanate	VERB
ajfa-14678	60	6	from	from	ADP
ajfa-14678	60	7	political	political	ADJ
ajfa-14678	60	8	influence	influence	NOUN
ajfa-14678	60	9	and	and	CCONJ
ajfa-14678	60	10	legitimacy	legitimacy	NOUN
ajfa-14678	60	11	.	.	PUNCT
ajfa-14678	61	1	imitations	imitation	NOUN
ajfa-14678	61	2	have	have	AUX
ajfa-14678	61	3	been	be	AUX
ajfa-14678	61	4	prevented	prevent	VERB
ajfa-14678	61	5	by	by	ADP
ajfa-14678	61	6	the	the	DET
ajfa-14678	61	7	powerful	powerful	ADJ
ajfa-14678	61	8	force	force	NOUN
ajfa-14678	61	9	of	of	ADP
ajfa-14678	61	10	uncertainty	uncertainty	NOUN
ajfa-14678	61	11	.	.	PUNCT
ajfa-14678	62	1	effective	effective	ADJ
ajfa-14678	62	2	as	as	ADV
ajfa-14678	62	3	well	well	ADV
ajfa-14678	62	4	as	as	ADP
ajfa-14678	62	5	authentic	authentic	ADJ
ajfa-14678	62	6	organizations	organization	NOUN
ajfa-14678	62	7	are	be	AUX
ajfa-14678	62	8	imitated	imitate	VERB
ajfa-14678	62	9	by	by	ADP
ajfa-14678	62	10	other	other	ADJ
ajfa-14678	62	11	comparable	comparable	ADJ
ajfa-14678	62	12	organizations	organization	NOUN
ajfa-14678	62	13	in	in	ADP
ajfa-14678	62	14	their	their	PRON
ajfa-14678	62	15	field	field	NOUN
ajfa-14678	62	16	of	of	ADP
ajfa-14678	62	17	operation	operation	NOUN
ajfa-14678	62	18	.	.	PUNCT
ajfa-14678	63	1	therefore	therefore	ADV
ajfa-14678	63	2	successful	successful	ADJ
ajfa-14678	63	3	international	international	ADJ
ajfa-14678	63	4	businesses	business	NOUN
ajfa-14678	63	5	that	that	PRON
ajfa-14678	63	6	originate	originate	VERB
ajfa-14678	63	7	from	from	ADP
ajfa-14678	63	8	overseas	overseas	ADJ
ajfa-14678	63	9	locations	location	NOUN
ajfa-14678	63	10	are	be	AUX
ajfa-14678	63	11	to	to	PART
ajfa-14678	63	12	be	be	AUX
ajfa-14678	63	13	expected	expect	VERB
ajfa-14678	63	14	to	to	PART
ajfa-14678	63	15	toe	toe	VERB
ajfa-14678	63	16	the	the	DET
ajfa-14678	63	17	line	line	NOUN
ajfa-14678	63	18	of	of	ADP
ajfa-14678	63	19	ifrs	ifrs	PROPN
ajfa-14678	63	20	and	and	CCONJ
ajfa-14678	63	21	local	local	ADJ
ajfa-14678	63	22	players	player	NOUN
ajfa-14678	63	23	possibly	possibly	ADV
ajfa-14678	63	24	will	will	AUX
ajfa-14678	63	25	duplicate	duplicate	VERB
ajfa-14678	63	26	these	these	DET
ajfa-14678	63	27	successful	successful	ADJ
ajfa-14678	63	28	international	international	ADJ
ajfa-14678	63	29	businesses	business	NOUN
ajfa-14678	63	30	(	(	PUNCT
ajfa-14678	63	31	el‐gazzar	el‐gazzar	PROPN
ajfa-14678	63	32	,	,	PUNCT
ajfa-14678	63	33	sawn	sawn	NOUN
ajfa-14678	63	34	,	,	PUNCT
ajfa-14678	63	35	finn	finn	PROPN
ajfa-14678	63	36	,	,	PUNCT
ajfa-14678	63	37	p	p	X
ajfa-14678	63	38	,	,	PUNCT
ajfa-14678	63	39	&	&	CCONJ
ajfa-14678	63	40	jacob	jacob	PROPN
ajfa-14678	63	41	,	,	PUNCT
ajfa-14678	63	42	1999	1999	NUM
ajfa-14678	63	43	)	)	PUNCT
ajfa-14678	63	44	.	.	PUNCT
ajfa-14678	64	1	also	also	ADV
ajfa-14678	64	2	the	the	DET
ajfa-14678	64	3	inflow	inflow	NOUN
ajfa-14678	64	4	of	of	ADP
ajfa-14678	64	5	foreign	foreign	ADJ
ajfa-14678	64	6	direct	direct	ADJ
ajfa-14678	64	7	investment	investment	NOUN
ajfa-14678	64	8	(	(	PUNCT
ajfa-14678	64	9	fdi	fdi	NOUN
ajfa-14678	64	10	)	)	PUNCT
ajfa-14678	64	11	has	have	AUX
ajfa-14678	64	12	been	be	AUX
ajfa-14678	64	13	a	a	DET
ajfa-14678	64	14	major	major	ADJ
ajfa-14678	64	15	factor	factor	NOUN
ajfa-14678	64	16	influencing	influence	VERB
ajfa-14678	64	17	the	the	DET
ajfa-14678	64	18	international	international	ADJ
ajfa-14678	64	19	standards	standard	NOUN
ajfa-14678	64	20	that	that	PRON
ajfa-14678	64	21	are	be	AUX
ajfa-14678	64	22	of	of	ADP
ajfa-14678	64	23	quality	quality	NOUN
ajfa-14678	64	24	within	within	ADP
ajfa-14678	64	25	a	a	DET
ajfa-14678	64	26	country	country	NOUN
ajfa-14678	64	27	(	(	PUNCT
ajfa-14678	64	28	guler	guler	NOUN
ajfa-14678	64	29	,	,	PUNCT
ajfa-14678	64	30	guillen	guillen	PROPN
ajfa-14678	64	31	,	,	PUNCT
ajfa-14678	64	32	&	&	CCONJ
ajfa-14678	64	33	macpherson	macpherson	PROPN
ajfa-14678	64	34	,	,	PUNCT
ajfa-14678	64	35	2002)country	2002)country	PROPN
ajfa-14678	64	36	.	.	PUNCT
ajfa-14678	64	37	guler	guler	NOUN
ajfa-14678	64	38	,	,	PUNCT
ajfa-14678	64	39	guillen	guillen	PROPN
ajfa-14678	64	40	and	and	CCONJ
ajfa-14678	64	41	macpherson	macpherson	PROPN
ajfa-14678	64	42	(	(	PUNCT
ajfa-14678	64	43	2002	2002	NUM
ajfa-14678	64	44	)	)	PUNCT
ajfa-14678	64	45	articulated	articulate	VERB
ajfa-14678	64	46	that	that	SCONJ
ajfa-14678	64	47	,	,	PUNCT
ajfa-14678	64	48	the	the	DET
ajfa-14678	64	49	inflow	inflow	NOUN
ajfa-14678	64	50	of	of	ADP
ajfa-14678	64	51	foreign	foreign	ADJ
ajfa-14678	64	52	direct	direct	ADJ
ajfa-14678	64	53	investment	investment	NOUN
ajfa-14678	64	54	(	(	PUNCT
ajfa-14678	64	55	fdi	fdi	NOUN
ajfa-14678	64	56	)	)	PUNCT
ajfa-14678	64	57	has	have	AUX
ajfa-14678	64	58	paved	pave	VERB
ajfa-14678	64	59	way	way	NOUN
ajfa-14678	64	60	for	for	ADP
ajfa-14678	64	61	more	more	ADJ
ajfa-14678	64	62	economic	economic	ADJ
ajfa-14678	64	63	cohesiveness	cohesiveness	NOUN
ajfa-14678	64	64	and	and	CCONJ
ajfa-14678	64	65	has	have	AUX
ajfa-14678	64	66	therefore	therefore	ADV
ajfa-14678	64	67	empowered	empower	VERB
ajfa-14678	64	68	local	local	ADJ
ajfa-14678	64	69	executives	executive	NOUN
ajfa-14678	64	70	and	and	CCONJ
ajfa-14678	64	71	residents	resident	NOUN
ajfa-14678	64	72	to	to	PART
ajfa-14678	64	73	follow	follow	VERB
ajfa-14678	64	74	what	what	PRON
ajfa-14678	64	75	they	they	PRON
ajfa-14678	64	76	regarded	regard	VERB
ajfa-14678	64	77	as	as	ADP
ajfa-14678	64	78	worthwhile	worthwhile	ADJ
ajfa-14678	64	79	of	of	ADP
ajfa-14678	64	80	being	be	AUX
ajfa-14678	64	81	a	a	DET
ajfa-14678	64	82	participant	participant	NOUN
ajfa-14678	64	83	of	of	ADP
ajfa-14678	64	84	the	the	DET
ajfa-14678	64	85	comprehensive	comprehensive	ADJ
ajfa-14678	64	86	marketplace	marketplace	NOUN
ajfa-14678	64	87	.	.	PUNCT
ajfa-14678	65	1	the	the	DET
ajfa-14678	65	2	world	world	PROPN
ajfa-14678	65	3	bank	bank	PROPN
ajfa-14678	65	4	noted	note	VERB
ajfa-14678	65	5	that	that	SCONJ
ajfa-14678	65	6	there	there	PRON
ajfa-14678	65	7	were	be	VERB
ajfa-14678	65	8	serious	serious	ADJ
ajfa-14678	65	9	discrepancies	discrepancy	NOUN
ajfa-14678	65	10	with	with	ADP
ajfa-14678	65	11	respect	respect	NOUN
ajfa-14678	65	12	to	to	ADP
ajfa-14678	65	13	compliance	compliance	NOUN
ajfa-14678	65	14	to	to	ADP
ajfa-14678	65	15	the	the	DET
ajfa-14678	65	16	generally	generally	ADV
ajfa-14678	65	17	accepted	accept	VERB
ajfa-14678	65	18	accounting	accounting	NOUN
ajfa-14678	65	19	principles	principle	NOUN
ajfa-14678	65	20	(	(	PUNCT
ajfa-14678	65	21	gaap	gaap	PROPN
ajfa-14678	65	22	)	)	PUNCT
ajfa-14678	65	23	of	of	ADP
ajfa-14678	65	24	ghana	ghana	PROPN
ajfa-14678	65	25	.	.	PUNCT
ajfa-14678	66	1	that	that	PRON
ajfa-14678	66	2	is	be	AUX
ajfa-14678	66	3	,	,	PUNCT
ajfa-14678	66	4	the	the	DET
ajfa-14678	66	5	institute	institute	NOUN
ajfa-14678	66	6	of	of	ADP
ajfa-14678	66	7	chartered	charter	VERB
ajfa-14678	66	8	accountants	accountant	NOUN
ajfa-14678	66	9	of	of	ADP
ajfa-14678	66	10	ghana	ghana	PROPN
ajfa-14678	66	11	(	(	PUNCT
ajfa-14678	66	12	icag	icag	NOUN
ajfa-14678	66	13	)	)	PUNCT
ajfa-14678	66	14	has	have	AUX
ajfa-14678	66	15	not	not	PART
ajfa-14678	66	16	updated	update	VERB
ajfa-14678	66	17	any	any	DET
ajfa-14678	66	18	national	national	ADJ
ajfa-14678	66	19	standards	standard	NOUN
ajfa-14678	66	20	since	since	SCONJ
ajfa-14678	66	21	they	they	PRON
ajfa-14678	66	22	were	be	AUX
ajfa-14678	66	23	originally	originally	ADV
ajfa-14678	66	24	adapted	adapt	VERB
ajfa-14678	66	25	from	from	ADP
ajfa-14678	66	26	international	international	ADJ
ajfa-14678	66	27	standards	standard	NOUN
ajfa-14678	66	28	(	(	PUNCT
ajfa-14678	66	29	estandardsforum	estandardsforum	NOUN
ajfa-14678	66	30	,	,	PUNCT
ajfa-14678	66	31	2009	2009	NUM
ajfa-14678	66	32	)	)	PUNCT
ajfa-14678	66	33	.	.	PUNCT
ajfa-14678	67	1	the	the	DET
ajfa-14678	67	2	aforementioned	aforementioned	PROPN
ajfa-14678	67	3	also	also	ADV
ajfa-14678	67	4	recognized	recognize	VERB
ajfa-14678	67	5	that	that	SCONJ
ajfa-14678	67	6	the	the	DET
ajfa-14678	67	7	ghana	ghana	PROPN
ajfa-14678	67	8	national	national	PROPN
ajfa-14678	67	9	accounting	accounting	PROPN
ajfa-14678	67	10	standards	standard	NOUN
ajfa-14678	67	11	contained	contain	VERB
ajfa-14678	67	12	twenty	twenty	NUM
ajfa-14678	67	13	eight	eight	NUM
ajfa-14678	67	14	(	(	PUNCT
ajfa-14678	67	15	28	28	NUM
ajfa-14678	67	16	)	)	PUNCT
ajfa-14678	67	17	standards	standard	NOUN
ajfa-14678	67	18	and	and	CCONJ
ajfa-14678	67	19	withdrawn	withdraw	VERB
ajfa-14678	67	20	from	from	ADP
ajfa-14678	67	21	the	the	DET
ajfa-14678	67	22	standards	standard	NOUN
ajfa-14678	67	23	was	be	AUX
ajfa-14678	67	24	its	its	PRON
ajfa-14678	67	25	international	international	ADJ
ajfa-14678	67	26	equivalents	equivalent	NOUN
ajfa-14678	67	27	of	of	ADP
ajfa-14678	67	28	certain	certain	ADJ
ajfa-14678	67	29	ghana	ghana	PROPN
ajfa-14678	67	30	national	national	PROPN
ajfa-14678	67	31	accounting	accounting	PROPN
ajfa-14678	67	32	standards	standard	NOUN
ajfa-14678	67	33	,	,	PUNCT
ajfa-14678	67	34	while	while	SCONJ
ajfa-14678	67	35	ten	ten	NUM
ajfa-14678	67	36	active	active	ADJ
ajfa-14678	67	37	international	international	ADJ
ajfa-14678	67	38	asian	asian	ADJ
ajfa-14678	67	39	journal	journal	NOUN
ajfa-14678	67	40	of	of	ADP
ajfa-14678	67	41	finance	finance	PROPN
ajfa-14678	67	42	&	&	CCONJ
ajfa-14678	67	43	accounting	accounting	PROPN
ajfa-14678	67	44	issn	issn	PROPN
ajfa-14678	67	45	1946	1946	NUM
ajfa-14678	67	46	-	-	PUNCT
ajfa-14678	67	47	052x	052x	PROPN
ajfa-14678	67	48	2019	2019	NUM
ajfa-14678	67	49	,	,	PUNCT
ajfa-14678	67	50	vol	vol	NOUN
ajfa-14678	67	51	.	.	PROPN
ajfa-14678	67	52	11	11	NUM
ajfa-14678	67	53	,	,	PUNCT
ajfa-14678	67	54	no	no	INTJ
ajfa-14678	67	55	.	.	NOUN
ajfa-14678	67	56	1	1	NUM
ajfa-14678	67	57	246	246	NUM
ajfa-14678	67	58	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	67	59	standards	standard	NOUN
ajfa-14678	67	60	were	be	AUX
ajfa-14678	67	61	not	not	PART
ajfa-14678	67	62	reflecting	reflect	VERB
ajfa-14678	67	63	in	in	ADP
ajfa-14678	67	64	the	the	DET
ajfa-14678	67	65	ghana	ghana	PROPN
ajfa-14678	67	66	national	national	PROPN
ajfa-14678	67	67	accounting	accounting	PROPN
ajfa-14678	67	68	standards	standard	NOUN
ajfa-14678	67	69	as	as	ADP
ajfa-14678	67	70	at	at	ADP
ajfa-14678	67	71	the	the	DET
ajfa-14678	67	72	time	time	NOUN
ajfa-14678	67	73	of	of	ADP
ajfa-14678	67	74	the	the	DET
ajfa-14678	67	75	2004	2004	NUM
ajfa-14678	67	76	report	report	NOUN
ajfa-14678	67	77	of	of	ADP
ajfa-14678	67	78	the	the	DET
ajfa-14678	67	79	world	world	NOUN
ajfa-14678	67	80	bank	bank	PROPN
ajfa-14678	67	81	.	.	PUNCT
ajfa-14678	68	1	also	also	ADV
ajfa-14678	68	2	,	,	PUNCT
ajfa-14678	68	3	standard	standard	ADJ
ajfa-14678	68	4	number	number	NOUN
ajfa-14678	68	5	forty	forty	NUM
ajfa-14678	68	6	-	-	PUNCT
ajfa-14678	68	7	one	one	NUM
ajfa-14678	68	8	(	(	PUNCT
ajfa-14678	68	9	41	41	NUM
ajfa-14678	68	10	)	)	PUNCT
ajfa-14678	68	11	of	of	ADP
ajfa-14678	68	12	the	the	DET
ajfa-14678	68	13	international	international	ADJ
ajfa-14678	68	14	accounting	accounting	NOUN
ajfa-14678	68	15	standards	standard	NOUN
ajfa-14678	68	16	significant	significant	ADJ
ajfa-14678	68	17	to	to	ADP
ajfa-14678	68	18	agriculture	agriculture	NOUN
ajfa-14678	68	19	was	be	AUX
ajfa-14678	68	20	noticed	notice	VERB
ajfa-14678	68	21	to	to	PART
ajfa-14678	68	22	have	have	AUX
ajfa-14678	68	23	been	be	AUX
ajfa-14678	68	24	excluded	exclude	VERB
ajfa-14678	68	25	from	from	ADP
ajfa-14678	68	26	the	the	DET
ajfa-14678	68	27	ghana	ghana	PROPN
ajfa-14678	68	28	national	national	PROPN
ajfa-14678	68	29	accounting	accounting	PROPN
ajfa-14678	68	30	standards	standard	NOUN
ajfa-14678	68	31	.	.	PUNCT
ajfa-14678	69	1	due	due	ADP
ajfa-14678	69	2	to	to	ADP
ajfa-14678	69	3	the	the	DET
ajfa-14678	69	4	above	above	ADV
ajfa-14678	69	5	-	-	PUNCT
ajfa-14678	69	6	mentioned	mention	VERB
ajfa-14678	69	7	gaps	gap	NOUN
ajfa-14678	69	8	coupled	couple	VERB
ajfa-14678	69	9	with	with	ADP
ajfa-14678	69	10	others	other	NOUN
ajfa-14678	69	11	generated	generate	VERB
ajfa-14678	69	12	uncertainty	uncertainty	NOUN
ajfa-14678	69	13	in	in	ADP
ajfa-14678	69	14	the	the	DET
ajfa-14678	69	15	accounting	accounting	NOUN
ajfa-14678	69	16	profession	profession	NOUN
ajfa-14678	69	17	.	.	PUNCT
ajfa-14678	70	1	international	international	ADJ
ajfa-14678	70	2	financial	financial	ADJ
ajfa-14678	70	3	reporting	reporting	NOUN
ajfa-14678	70	4	standards	standard	NOUN
ajfa-14678	70	5	(	(	PUNCT
ajfa-14678	70	6	ifrs	ifrs	NOUN
ajfa-14678	70	7	)	)	PUNCT
ajfa-14678	70	8	adoption	adoption	NOUN
ajfa-14678	70	9	turns	turn	VERB
ajfa-14678	70	10	out	out	ADP
ajfa-14678	70	11	to	to	PART
ajfa-14678	70	12	be	be	AUX
ajfa-14678	70	13	of	of	ADP
ajfa-14678	70	14	utmost	utmost	ADJ
ajfa-14678	70	15	importance	importance	NOUN
ajfa-14678	70	16	in	in	ADP
ajfa-14678	70	17	identifying	identify	VERB
ajfa-14678	70	18	a	a	DET
ajfa-14678	70	19	remedy	remedy	NOUN
ajfa-14678	70	20	for	for	ADP
ajfa-14678	70	21	these	these	DET
ajfa-14678	70	22	gaps	gap	NOUN
ajfa-14678	70	23	.	.	PUNCT
ajfa-14678	71	1	normative	normative	ADJ
ajfa-14678	71	2	isomorphism	isomorphism	NOUN
ajfa-14678	71	3	was	be	AUX
ajfa-14678	71	4	the	the	DET
ajfa-14678	71	5	last	last	ADJ
ajfa-14678	71	6	application	application	NOUN
ajfa-14678	71	7	of	of	ADP
ajfa-14678	71	8	isomorphism	isomorphism	NOUN
ajfa-14678	71	9	within	within	ADP
ajfa-14678	71	10	institutional	institutional	ADJ
ajfa-14678	71	11	theory	theory	NOUN
ajfa-14678	71	12	and	and	CCONJ
ajfa-14678	71	13	this	this	PRON
ajfa-14678	71	14	is	be	AUX
ajfa-14678	71	15	ascribed	ascribe	VERB
ajfa-14678	71	16	to	to	ADP
ajfa-14678	71	17	professionalization	professionalization	NOUN
ajfa-14678	71	18	.	.	PUNCT
ajfa-14678	72	1	the	the	DET
ajfa-14678	72	2	role	role	NOUN
ajfa-14678	72	3	of	of	ADP
ajfa-14678	72	4	professionals	professional	NOUN
ajfa-14678	72	5	in	in	ADP
ajfa-14678	72	6	the	the	DET
ajfa-14678	72	7	formulation	formulation	NOUN
ajfa-14678	72	8	and	and	CCONJ
ajfa-14678	72	9	advisory	advisory	ADJ
ajfa-14678	72	10	aspects	aspect	NOUN
ajfa-14678	72	11	of	of	ADP
ajfa-14678	72	12	policy	policy	NOUN
ajfa-14678	72	13	across	across	ADP
ajfa-14678	72	14	all	all	DET
ajfa-14678	72	15	fields	field	NOUN
ajfa-14678	72	16	is	be	AUX
ajfa-14678	72	17	very	very	ADV
ajfa-14678	72	18	critical	critical	ADJ
ajfa-14678	72	19	.	.	PUNCT
ajfa-14678	73	1	while	while	SCONJ
ajfa-14678	73	2	professionals	professional	NOUN
ajfa-14678	73	3	strive	strive	VERB
ajfa-14678	73	4	to	to	PART
ajfa-14678	73	5	adhere	adhere	VERB
ajfa-14678	73	6	to	to	ADP
ajfa-14678	73	7	strict	strict	ADJ
ajfa-14678	73	8	codes	code	NOUN
ajfa-14678	73	9	of	of	ADP
ajfa-14678	73	10	ethics	ethic	NOUN
ajfa-14678	73	11	and	and	CCONJ
ajfa-14678	73	12	professional	professional	ADJ
ajfa-14678	73	13	practice	practice	NOUN
ajfa-14678	73	14	guidance	guidance	NOUN
ajfa-14678	73	15	,	,	PUNCT
ajfa-14678	73	16	they	they	PRON
ajfa-14678	73	17	turn	turn	VERB
ajfa-14678	73	18	to	to	PART
ajfa-14678	73	19	form	form	VERB
ajfa-14678	73	20	a	a	DET
ajfa-14678	73	21	social	social	ADJ
ajfa-14678	73	22	group	group	NOUN
ajfa-14678	73	23	who	who	PRON
ajfa-14678	73	24	exchange	exchange	VERB
ajfa-14678	73	25	ideas	idea	NOUN
ajfa-14678	73	26	relating	relate	VERB
ajfa-14678	73	27	to	to	ADP
ajfa-14678	73	28	their	their	PRON
ajfa-14678	73	29	professional	professional	ADJ
ajfa-14678	73	30	domain	domain	NOUN
ajfa-14678	73	31	.	.	PUNCT
ajfa-14678	74	1	dimaggio	dimaggio	PROPN
ajfa-14678	74	2	and	and	CCONJ
ajfa-14678	74	3	powell	powell	PROPN
ajfa-14678	74	4	(	(	PUNCT
ajfa-14678	74	5	1991	1991	NUM
ajfa-14678	74	6	)	)	PUNCT
ajfa-14678	74	7	argue	argue	VERB
ajfa-14678	74	8	that	that	SCONJ
ajfa-14678	74	9	,	,	PUNCT
ajfa-14678	74	10	shared	share	VERB
ajfa-14678	74	11	principles	principle	NOUN
ajfa-14678	74	12	that	that	PRON
ajfa-14678	74	13	result	result	VERB
ajfa-14678	74	14	in	in	ADP
ajfa-14678	74	15	following	follow	VERB
ajfa-14678	74	16	the	the	DET
ajfa-14678	74	17	line	line	NOUN
ajfa-14678	74	18	of	of	ADP
ajfa-14678	74	19	accomplishment	accomplishment	NOUN
ajfa-14678	74	20	and	and	CCONJ
ajfa-14678	74	21	thought	think	VERB
ajfa-14678	74	22	within	within	ADP
ajfa-14678	74	23	institutional	institutional	ADJ
ajfa-14678	74	24	setting	setting	NOUN
ajfa-14678	74	25	emerge	emerge	VERB
ajfa-14678	74	26	from	from	ADP
ajfa-14678	74	27	this	this	DET
ajfa-14678	74	28	form	form	NOUN
ajfa-14678	74	29	.	.	PUNCT
ajfa-14678	75	1	guler	guler	NOUN
ajfa-14678	75	2	,	,	PUNCT
ajfa-14678	75	3	guillen	guillen	PROPN
ajfa-14678	75	4	and	and	CCONJ
ajfa-14678	75	5	macpherson	macpherson	PROPN
ajfa-14678	75	6	(	(	PUNCT
ajfa-14678	75	7	2002	2002	NUM
ajfa-14678	75	8	)	)	PUNCT
ajfa-14678	75	9	predict	predict	VERB
ajfa-14678	75	10	that	that	SCONJ
ajfa-14678	75	11	,	,	PUNCT
ajfa-14678	75	12	the	the	DET
ajfa-14678	75	13	degree	degree	NOUN
ajfa-14678	75	14	of	of	ADP
ajfa-14678	75	15	professional	professional	ADJ
ajfa-14678	75	16	technical	technical	ADJ
ajfa-14678	75	17	knowledge	knowledge	NOUN
ajfa-14678	75	18	of	of	ADP
ajfa-14678	75	19	a	a	DET
ajfa-14678	75	20	nation	nation	NOUN
ajfa-14678	75	21	has	have	VERB
ajfa-14678	75	22	a	a	DET
ajfa-14678	75	23	positive	positive	ADJ
ajfa-14678	75	24	relationship	relationship	NOUN
ajfa-14678	75	25	with	with	ADP
ajfa-14678	75	26	its	its	PRON
ajfa-14678	75	27	ability	ability	NOUN
ajfa-14678	75	28	to	to	PART
ajfa-14678	75	29	adapt	adapt	VERB
ajfa-14678	75	30	to	to	ADP
ajfa-14678	75	31	standards	standard	NOUN
ajfa-14678	75	32	that	that	PRON
ajfa-14678	75	33	are	be	AUX
ajfa-14678	75	34	of	of	ADP
ajfa-14678	75	35	good	good	ADJ
ajfa-14678	75	36	quality	quality	NOUN
ajfa-14678	75	37	and	and	CCONJ
ajfa-14678	75	38	internationally	internationally	ADV
ajfa-14678	75	39	recognized	recognize	VERB
ajfa-14678	75	40	which	which	PRON
ajfa-14678	75	41	were	be	AUX
ajfa-14678	75	42	facilitated	facilitate	VERB
ajfa-14678	75	43	by	by	ADP
ajfa-14678	75	44	professional	professional	ADJ
ajfa-14678	75	45	standards	standard	NOUN
ajfa-14678	75	46	.	.	PUNCT
ajfa-14678	76	1	therefore	therefore	ADV
ajfa-14678	76	2	,	,	PUNCT
ajfa-14678	76	3	a	a	DET
ajfa-14678	76	4	nation	nation	NOUN
ajfa-14678	76	5	‘s	‘s	PART
ajfa-14678	76	6	attainment	attainment	NOUN
ajfa-14678	76	7	of	of	ADP
ajfa-14678	76	8	education	education	NOUN
ajfa-14678	76	9	may	may	AUX
ajfa-14678	76	10	spark	spark	VERB
ajfa-14678	76	11	normative	normative	ADJ
ajfa-14678	76	12	pressures	pressure	NOUN
ajfa-14678	76	13	birthed	birth	VERB
ajfa-14678	76	14	by	by	ADP
ajfa-14678	76	15	professionalism	professionalism	NOUN
ajfa-14678	76	16	.	.	PUNCT
ajfa-14678	77	1	2.1	2.1	NUM
ajfa-14678	77	2	empirical	empirical	ADJ
ajfa-14678	77	3	literature	literature	NOUN
ajfa-14678	77	4	amoako	amoako	NOUN
ajfa-14678	77	5	,	,	PUNCT
ajfa-14678	77	6	(	(	PUNCT
ajfa-14678	77	7	2013	2013	NUM
ajfa-14678	77	8	)	)	PUNCT
ajfa-14678	77	9	conducted	conduct	VERB
ajfa-14678	77	10	a	a	DET
ajfa-14678	77	11	quantitative	quantitative	ADJ
ajfa-14678	77	12	study	study	NOUN
ajfa-14678	77	13	which	which	PRON
ajfa-14678	77	14	employed	employ	VERB
ajfa-14678	77	15	a	a	DET
ajfa-14678	77	16	sample	sample	NOUN
ajfa-14678	77	17	size	size	NOUN
ajfa-14678	77	18	of	of	ADP
ajfa-14678	77	19	210	210	NUM
ajfa-14678	77	20	smes	sme	NOUN
ajfa-14678	77	21	in	in	ADP
ajfa-14678	77	22	the	the	DET
ajfa-14678	77	23	kumasi	kumasi	NOUN
ajfa-14678	77	24	metropolis	metropolis	NOUN
ajfa-14678	77	25	and	and	CCONJ
ajfa-14678	77	26	obtained	obtain	VERB
ajfa-14678	77	27	data	datum	NOUN
ajfa-14678	77	28	through	through	ADP
ajfa-14678	77	29	questionnaires	questionnaire	NOUN
ajfa-14678	77	30	.	.	PUNCT
ajfa-14678	78	1	the	the	DET
ajfa-14678	78	2	findings	finding	NOUN
ajfa-14678	78	3	of	of	ADP
ajfa-14678	78	4	the	the	DET
ajfa-14678	78	5	study	study	NOUN
ajfa-14678	78	6	established	establish	VERB
ajfa-14678	78	7	that	that	SCONJ
ajfa-14678	78	8	the	the	DET
ajfa-14678	78	9	owners	owner	NOUN
ajfa-14678	78	10	who	who	PRON
ajfa-14678	78	11	are	be	AUX
ajfa-14678	78	12	mostly	mostly	ADV
ajfa-14678	78	13	the	the	DET
ajfa-14678	78	14	managers	manager	NOUN
ajfa-14678	78	15	believes	believe	VERB
ajfa-14678	78	16	that	that	SCONJ
ajfa-14678	78	17	if	if	SCONJ
ajfa-14678	78	18	they	they	PRON
ajfa-14678	78	19	prepare	prepare	VERB
ajfa-14678	78	20	financial	financial	ADJ
ajfa-14678	78	21	statements	statement	NOUN
ajfa-14678	78	22	,	,	PUNCT
ajfa-14678	78	23	the	the	DET
ajfa-14678	78	24	real	real	ADJ
ajfa-14678	78	25	worth	worth	NOUN
ajfa-14678	78	26	of	of	ADP
ajfa-14678	78	27	their	their	PRON
ajfa-14678	78	28	businesses	business	NOUN
ajfa-14678	78	29	would	would	AUX
ajfa-14678	78	30	be	be	AUX
ajfa-14678	78	31	exposed	expose	VERB
ajfa-14678	78	32	which	which	PRON
ajfa-14678	78	33	they	they	PRON
ajfa-14678	78	34	perceived	perceive	VERB
ajfa-14678	78	35	as	as	ADP
ajfa-14678	78	36	harmful	harmful	ADJ
ajfa-14678	78	37	to	to	ADP
ajfa-14678	78	38	the	the	DET
ajfa-14678	78	39	image	image	NOUN
ajfa-14678	78	40	of	of	ADP
ajfa-14678	78	41	their	their	PRON
ajfa-14678	78	42	firms	firm	NOUN
ajfa-14678	78	43	.	.	PUNCT
ajfa-14678	79	1	he	he	PRON
ajfa-14678	79	2	also	also	ADV
ajfa-14678	79	3	found	find	VERB
ajfa-14678	79	4	out	out	ADP
ajfa-14678	79	5	in	in	ADP
ajfa-14678	79	6	his	his	PRON
ajfa-14678	79	7	study	study	NOUN
ajfa-14678	79	8	that	that	SCONJ
ajfa-14678	79	9	most	most	ADJ
ajfa-14678	79	10	smes	sme	NOUN
ajfa-14678	79	11	in	in	ADP
ajfa-14678	79	12	ghana	ghana	PROPN
ajfa-14678	79	13	that	that	PRON
ajfa-14678	79	14	prepare	prepare	VERB
ajfa-14678	79	15	financial	financial	ADJ
ajfa-14678	79	16	statements	statement	NOUN
ajfa-14678	79	17	only	only	ADV
ajfa-14678	79	18	do	do	VERB
ajfa-14678	79	19	so	so	ADV
ajfa-14678	79	20	for	for	ADP
ajfa-14678	79	21	tax	tax	NOUN
ajfa-14678	79	22	purposes	purpose	NOUN
ajfa-14678	79	23	and	and	CCONJ
ajfa-14678	79	24	not	not	PART
ajfa-14678	79	25	because	because	SCONJ
ajfa-14678	79	26	they	they	PRON
ajfa-14678	79	27	wish	wish	VERB
ajfa-14678	79	28	to	to	PART
ajfa-14678	79	29	.	.	PUNCT
ajfa-14678	80	1	in	in	ADP
ajfa-14678	80	2	addition	addition	NOUN
ajfa-14678	80	3	(	(	PUNCT
ajfa-14678	80	4	ialin	ialin	PROPN
ajfa-14678	80	5	&	&	CCONJ
ajfa-14678	80	6	irfan	irfan	PROPN
ajfa-14678	80	7	,	,	PUNCT
ajfa-14678	80	8	2010	2010	NUM
ajfa-14678	80	9	)	)	PUNCT
ajfa-14678	80	10	;	;	PUNCT
ajfa-14678	80	11	(	(	PUNCT
ajfa-14678	80	12	ezejiofor	ezejiofor	ADJ
ajfa-14678	80	13	,	,	PUNCT
ajfa-14678	80	14	ezenyirimba	ezenyirimba	ADJ
ajfa-14678	80	15	,	,	PUNCT
ajfa-14678	80	16	&	&	CCONJ
ajfa-14678	80	17	olise	olise	PROPN
ajfa-14678	80	18	,	,	PUNCT
ajfa-14678	80	19	2014	2014	NUM
ajfa-14678	80	20	)	)	PUNCT
ajfa-14678	80	21	are	be	AUX
ajfa-14678	80	22	also	also	ADV
ajfa-14678	80	23	of	of	ADP
ajfa-14678	80	24	the	the	DET
ajfa-14678	80	25	opinion	opinion	NOUN
ajfa-14678	80	26	that	that	SCONJ
ajfa-14678	80	27	the	the	DET
ajfa-14678	80	28	main	main	ADJ
ajfa-14678	80	29	reasons	reason	NOUN
ajfa-14678	80	30	smes	sme	NOUN
ajfa-14678	80	31	prepare	prepare	VERB
ajfa-14678	80	32	financial	financial	ADJ
ajfa-14678	80	33	statements	statement	NOUN
ajfa-14678	80	34	was	be	AUX
ajfa-14678	80	35	pressure	pressure	NOUN
ajfa-14678	80	36	from	from	ADP
ajfa-14678	80	37	regulatory	regulatory	ADJ
ajfa-14678	80	38	authorities	authority	NOUN
ajfa-14678	80	39	.	.	PUNCT
ajfa-14678	81	1	they	they	PRON
ajfa-14678	81	2	conducted	conduct	VERB
ajfa-14678	81	3	a	a	DET
ajfa-14678	81	4	quantitative	quantitative	ADJ
ajfa-14678	81	5	study	study	NOUN
ajfa-14678	81	6	where	where	SCONJ
ajfa-14678	81	7	250	250	NUM
ajfa-14678	81	8	questionnaires	questionnaire	NOUN
ajfa-14678	81	9	were	be	AUX
ajfa-14678	81	10	distributed	distribute	VERB
ajfa-14678	81	11	to	to	ADP
ajfa-14678	81	12	smes	sme	NOUN
ajfa-14678	81	13	to	to	PART
ajfa-14678	81	14	obtain	obtain	VERB
ajfa-14678	81	15	data	datum	NOUN
ajfa-14678	81	16	.	.	PUNCT
ajfa-14678	82	1	maseko	maseko	PROPN
ajfa-14678	82	2	&	&	CCONJ
ajfa-14678	82	3	manyani	manyani	PROPN
ajfa-14678	82	4	,	,	PUNCT
ajfa-14678	82	5	(	(	PUNCT
ajfa-14678	82	6	2011	2011	NUM
ajfa-14678	82	7	)	)	PUNCT
ajfa-14678	82	8	also	also	ADV
ajfa-14678	82	9	conducted	conduct	VERB
ajfa-14678	82	10	a	a	DET
ajfa-14678	82	11	quantitative	quantitative	ADJ
ajfa-14678	82	12	research	research	NOUN
ajfa-14678	82	13	where	where	SCONJ
ajfa-14678	82	14	structured	structured	ADJ
ajfa-14678	82	15	questionnaires	questionnaire	NOUN
ajfa-14678	82	16	were	be	AUX
ajfa-14678	82	17	used	use	VERB
ajfa-14678	82	18	to	to	PART
ajfa-14678	82	19	extract	extract	VERB
ajfa-14678	82	20	primary	primary	ADJ
ajfa-14678	82	21	data	datum	NOUN
ajfa-14678	82	22	from	from	ADP
ajfa-14678	82	23	the	the	DET
ajfa-14678	82	24	respondents	respondent	NOUN
ajfa-14678	82	25	.	.	PUNCT
ajfa-14678	83	1	their	their	PRON
ajfa-14678	83	2	study	study	NOUN
ajfa-14678	83	3	focused	focus	VERB
ajfa-14678	83	4	on	on	ADP
ajfa-14678	83	5	accounting	accounting	NOUN
ajfa-14678	83	6	records	record	NOUN
ajfa-14678	83	7	keeping	keep	VERB
ajfa-14678	83	8	practices	practice	NOUN
ajfa-14678	83	9	and	and	CCONJ
ajfa-14678	83	10	found	find	VERB
ajfa-14678	83	11	out	out	ADP
ajfa-14678	83	12	in	in	ADP
ajfa-14678	83	13	their	their	PRON
ajfa-14678	83	14	study	study	NOUN
ajfa-14678	83	15	that	that	SCONJ
ajfa-14678	83	16	,	,	PUNCT
ajfa-14678	83	17	majority	majority	NOUN
ajfa-14678	83	18	of	of	ADP
ajfa-14678	83	19	smes	sme	NOUN
ajfa-14678	83	20	do	do	AUX
ajfa-14678	83	21	not	not	PART
ajfa-14678	83	22	keep	keep	VERB
ajfa-14678	83	23	complete	complete	ADJ
ajfa-14678	83	24	accounting	accounting	NOUN
ajfa-14678	83	25	records	record	NOUN
ajfa-14678	83	26	because	because	SCONJ
ajfa-14678	83	27	of	of	ADP
ajfa-14678	83	28	lack	lack	NOUN
ajfa-14678	83	29	of	of	ADP
ajfa-14678	83	30	accounting	accounting	NOUN
ajfa-14678	83	31	knowledge	knowledge	NOUN
ajfa-14678	83	32	and	and	CCONJ
ajfa-14678	83	33	inefficient	inefficient	ADJ
ajfa-14678	83	34	use	use	NOUN
ajfa-14678	83	35	of	of	ADP
ajfa-14678	83	36	accounting	accounting	NOUN
ajfa-14678	83	37	information	information	NOUN
ajfa-14678	83	38	in	in	ADP
ajfa-14678	83	39	managing	manage	VERB
ajfa-14678	83	40	financial	financial	ADJ
ajfa-14678	83	41	performance	performance	NOUN
ajfa-14678	83	42	.	.	PUNCT
ajfa-14678	84	1	they	they	PRON
ajfa-14678	84	2	mentioned	mention	VERB
ajfa-14678	84	3	again	again	ADV
ajfa-14678	84	4	in	in	ADP
ajfa-14678	84	5	the	the	DET
ajfa-14678	84	6	study	study	NOUN
ajfa-14678	84	7	that	that	PRON
ajfa-14678	84	8	,	,	PUNCT
ajfa-14678	84	9	smes	sme	NOUN
ajfa-14678	84	10	concern	concern	NOUN
ajfa-14678	84	11	of	of	ADP
ajfa-14678	84	12	keeping	keep	VERB
ajfa-14678	84	13	incomplete	incomplete	ADJ
ajfa-14678	84	14	accounting	accounting	NOUN
ajfa-14678	84	15	records	record	NOUN
ajfa-14678	84	16	in	in	ADP
ajfa-14678	84	17	developed	develop	VERB
ajfa-14678	84	18	and	and	CCONJ
ajfa-14678	84	19	developing	develop	VERB
ajfa-14678	84	20	economies	economy	NOUN
ajfa-14678	84	21	has	have	AUX
ajfa-14678	84	22	been	be	AUX
ajfa-14678	84	23	in	in	ADP
ajfa-14678	84	24	existence	existence	NOUN
ajfa-14678	84	25	not	not	PART
ajfa-14678	84	26	now	now	ADV
ajfa-14678	84	27	but	but	CCONJ
ajfa-14678	84	28	for	for	ADP
ajfa-14678	84	29	a	a	DET
ajfa-14678	84	30	longer	long	ADJ
ajfa-14678	84	31	time	time	NOUN
ajfa-14678	84	32	and	and	CCONJ
ajfa-14678	84	33	has	have	AUX
ajfa-14678	84	34	therefore	therefore	ADV
ajfa-14678	84	35	been	be	AUX
ajfa-14678	84	36	drawn	draw	VERB
ajfa-14678	84	37	towards	towards	ADP
ajfa-14678	84	38	the	the	DET
ajfa-14678	84	39	attention	attention	NOUN
ajfa-14678	84	40	of	of	ADP
ajfa-14678	84	41	researchers	researcher	NOUN
ajfa-14678	84	42	,	,	PUNCT
ajfa-14678	84	43	professional	professional	ADJ
ajfa-14678	84	44	accounting	accounting	NOUN
ajfa-14678	84	45	bodies	body	NOUN
ajfa-14678	84	46	,	,	PUNCT
ajfa-14678	84	47	professional	professional	ADJ
ajfa-14678	84	48	accountants	accountant	NOUN
ajfa-14678	84	49	,	,	PUNCT
ajfa-14678	84	50	economists	economist	NOUN
ajfa-14678	84	51	,	,	PUNCT
ajfa-14678	84	52	investors	investor	NOUN
ajfa-14678	84	53	,	,	PUNCT
ajfa-14678	84	54	policy	policy	NOUN
ajfa-14678	84	55	makers	maker	NOUN
ajfa-14678	84	56	and	and	CCONJ
ajfa-14678	84	57	financial	financial	ADJ
ajfa-14678	84	58	institutions	institution	NOUN
ajfa-14678	84	59	.	.	PUNCT
ajfa-14678	85	1	the	the	DET
ajfa-14678	85	2	report	report	NOUN
ajfa-14678	85	3	on	on	ADP
ajfa-14678	85	4	the	the	DET
ajfa-14678	85	5	observance	observance	NOUN
ajfa-14678	85	6	of	of	ADP
ajfa-14678	85	7	standards	standard	NOUN
ajfa-14678	85	8	and	and	CCONJ
ajfa-14678	85	9	codes	code	NOUN
ajfa-14678	85	10	(	(	PUNCT
ajfa-14678	85	11	rosc	rosc	ADJ
ajfa-14678	85	12	,	,	PUNCT
ajfa-14678	85	13	2004	2004	NUM
ajfa-14678	85	14	)	)	PUNCT
ajfa-14678	85	15	also	also	ADV
ajfa-14678	85	16	revealed	reveal	VERB
ajfa-14678	85	17	that	that	SCONJ
ajfa-14678	85	18	ghana	ghana	PROPN
ajfa-14678	85	19	has	have	VERB
ajfa-14678	85	20	weak	weak	ADJ
ajfa-14678	85	21	institutional	institutional	ADJ
ajfa-14678	85	22	capacity	capacity	NOUN
ajfa-14678	85	23	as	as	ADV
ajfa-14678	85	24	well	well	ADV
ajfa-14678	85	25	as	as	ADP
ajfa-14678	85	26	regulatory	regulatory	ADJ
ajfa-14678	85	27	framework	framework	NOUN
ajfa-14678	85	28	,	,	PUNCT
ajfa-14678	85	29	weak	weak	ADJ
ajfa-14678	85	30	compliance	compliance	NOUN
ajfa-14678	85	31	and	and	CCONJ
ajfa-14678	85	32	enforcement	enforcement	NOUN
ajfa-14678	85	33	of	of	ADP
ajfa-14678	85	34	standards	standard	NOUN
ajfa-14678	85	35	and	and	CCONJ
ajfa-14678	85	36	rules	rule	NOUN
ajfa-14678	85	37	leading	lead	VERB
ajfa-14678	85	38	to	to	ADP
ajfa-14678	85	39	poor	poor	ADJ
ajfa-14678	85	40	accounting	accounting	NOUN
ajfa-14678	85	41	by	by	ADP
ajfa-14678	85	42	companies	company	NOUN
ajfa-14678	85	43	operating	operate	VERB
ajfa-14678	85	44	in	in	ADP
ajfa-14678	85	45	the	the	DET
ajfa-14678	85	46	country	country	NOUN
ajfa-14678	85	47	.	.	PUNCT
ajfa-14678	86	1	the	the	DET
ajfa-14678	86	2	report	report	NOUN
ajfa-14678	86	3	further	far	ADV
ajfa-14678	86	4	argued	argue	VERB
ajfa-14678	86	5	that	that	SCONJ
ajfa-14678	86	6	most	most	ADJ
ajfa-14678	86	7	institutions	institution	NOUN
ajfa-14678	86	8	that	that	PRON
ajfa-14678	86	9	claim	claim	VERB
ajfa-14678	86	10	to	to	PART
ajfa-14678	86	11	be	be	AUX
ajfa-14678	86	12	preparing	prepare	VERB
ajfa-14678	86	13	financial	financial	ADJ
ajfa-14678	86	14	asian	asian	ADJ
ajfa-14678	86	15	journal	journal	NOUN
ajfa-14678	86	16	of	of	ADP
ajfa-14678	86	17	finance	finance	PROPN
ajfa-14678	86	18	&	&	CCONJ
ajfa-14678	86	19	accounting	accounting	PROPN
ajfa-14678	86	20	issn	issn	PROPN
ajfa-14678	86	21	1946	1946	NUM
ajfa-14678	86	22	-	-	PUNCT
ajfa-14678	86	23	052x	052x	PROPN
ajfa-14678	86	24	2019	2019	NUM
ajfa-14678	86	25	,	,	PUNCT
ajfa-14678	86	26	vol	vol	NOUN
ajfa-14678	86	27	.	.	PROPN
ajfa-14678	86	28	11	11	NUM
ajfa-14678	86	29	,	,	PUNCT
ajfa-14678	86	30	no	no	INTJ
ajfa-14678	86	31	.	.	NOUN
ajfa-14678	86	32	1	1	NUM
ajfa-14678	86	33	247	247	NUM
ajfa-14678	86	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	86	35	statements	statement	NOUN
ajfa-14678	86	36	were	be	AUX
ajfa-14678	86	37	either	either	CCONJ
ajfa-14678	86	38	having	have	VERB
ajfa-14678	86	39	incomplete	incomplete	ADJ
ajfa-14678	86	40	records	record	NOUN
ajfa-14678	86	41	or	or	CCONJ
ajfa-14678	86	42	their	their	PRON
ajfa-14678	86	43	standards	standard	NOUN
ajfa-14678	86	44	of	of	ADP
ajfa-14678	86	45	reporting	reporting	NOUN
ajfa-14678	86	46	were	be	AUX
ajfa-14678	86	47	poor	poor	ADJ
ajfa-14678	86	48	irrespective	irrespective	ADV
ajfa-14678	86	49	of	of	ADP
ajfa-14678	86	50	the	the	DET
ajfa-14678	86	51	standard	standard	NOUN
ajfa-14678	86	52	they	they	PRON
ajfa-14678	86	53	were	be	AUX
ajfa-14678	86	54	using	use	VERB
ajfa-14678	86	55	.	.	PUNCT
ajfa-14678	87	1	hence	hence	ADV
ajfa-14678	87	2	,	,	PUNCT
ajfa-14678	87	3	most	most	ADJ
ajfa-14678	87	4	smes	sme	NOUN
ajfa-14678	87	5	in	in	ADP
ajfa-14678	87	6	the	the	DET
ajfa-14678	87	7	country	country	NOUN
ajfa-14678	87	8	do	do	AUX
ajfa-14678	87	9	not	not	PART
ajfa-14678	87	10	keep	keep	VERB
ajfa-14678	87	11	proper	proper	ADJ
ajfa-14678	87	12	record	record	NOUN
ajfa-14678	87	13	of	of	ADP
ajfa-14678	87	14	their	their	PRON
ajfa-14678	87	15	transactions	transaction	NOUN
ajfa-14678	87	16	.	.	PUNCT
ajfa-14678	88	1	scott	scott	PROPN
ajfa-14678	88	2	and	and	CCONJ
ajfa-14678	88	3	des	des	PROPN
ajfa-14678	88	4	(	(	PUNCT
ajfa-14678	88	5	2012	2012	NUM
ajfa-14678	88	6	)	)	PUNCT
ajfa-14678	88	7	concluded	conclude	VERB
ajfa-14678	88	8	in	in	ADP
ajfa-14678	88	9	their	their	PRON
ajfa-14678	88	10	study	study	NOUN
ajfa-14678	88	11	that	that	SCONJ
ajfa-14678	88	12	,	,	PUNCT
ajfa-14678	88	13	the	the	DET
ajfa-14678	88	14	volume	volume	NOUN
ajfa-14678	88	15	of	of	ADP
ajfa-14678	88	16	accounting	accounting	NOUN
ajfa-14678	88	17	practices	practice	NOUN
ajfa-14678	88	18	in	in	ADP
ajfa-14678	88	19	smes	sme	NOUN
ajfa-14678	88	20	depends	depend	VERB
ajfa-14678	88	21	on	on	ADP
ajfa-14678	88	22	several	several	ADJ
ajfa-14678	88	23	operating	operate	VERB
ajfa-14678	88	24	environmental	environmental	ADJ
ajfa-14678	88	25	factors	factor	NOUN
ajfa-14678	88	26	that	that	PRON
ajfa-14678	88	27	include	include	VERB
ajfa-14678	88	28	size	size	NOUN
ajfa-14678	88	29	of	of	ADP
ajfa-14678	88	30	the	the	DET
ajfa-14678	88	31	business	business	NOUN
ajfa-14678	88	32	,	,	PUNCT
ajfa-14678	88	33	business	business	NOUN
ajfa-14678	88	34	age	age	NOUN
ajfa-14678	88	35	and	and	CCONJ
ajfa-14678	88	36	industrial	industrial	ADJ
ajfa-14678	88	37	grouping	grouping	NOUN
ajfa-14678	88	38	.	.	PUNCT
ajfa-14678	89	1	they	they	PRON
ajfa-14678	89	2	further	far	ADV
ajfa-14678	89	3	argue	argue	VERB
ajfa-14678	89	4	that	that	SCONJ
ajfa-14678	89	5	most	most	ADJ
ajfa-14678	89	6	owners	owner	NOUN
ajfa-14678	89	7	and	and	CCONJ
ajfa-14678	89	8	managers	manager	NOUN
ajfa-14678	89	9	of	of	ADP
ajfa-14678	89	10	smes	sme	NOUN
ajfa-14678	89	11	engage	engage	VERB
ajfa-14678	89	12	public	public	ADJ
ajfa-14678	89	13	accountants	accountant	NOUN
ajfa-14678	89	14	to	to	PART
ajfa-14678	89	15	prepare	prepare	VERB
ajfa-14678	89	16	required	required	ADJ
ajfa-14678	89	17	information	information	NOUN
ajfa-14678	89	18	and	and	CCONJ
ajfa-14678	89	19	that	that	SCONJ
ajfa-14678	89	20	they	they	PRON
ajfa-14678	89	21	search	search	VERB
ajfa-14678	89	22	for	for	ADP
ajfa-14678	89	23	additional	additional	ADJ
ajfa-14678	89	24	information	information	NOUN
ajfa-14678	89	25	,	,	PUNCT
ajfa-14678	89	26	but	but	CCONJ
ajfa-14678	89	27	only	only	ADV
ajfa-14678	89	28	to	to	ADP
ajfa-14678	89	29	a	a	DET
ajfa-14678	89	30	limited	limited	ADJ
ajfa-14678	89	31	extent	extent	NOUN
ajfa-14678	89	32	.	.	PUNCT
ajfa-14678	90	1	3	3	X
ajfa-14678	90	2	.	.	X
ajfa-14678	90	3	methodology	methodology	NOUN
ajfa-14678	90	4	with	with	ADP
ajfa-14678	90	5	a	a	DET
ajfa-14678	90	6	sample	sample	NOUN
ajfa-14678	90	7	size	size	NOUN
ajfa-14678	90	8	of	of	ADP
ajfa-14678	90	9	twenty	twenty	NUM
ajfa-14678	90	10	(	(	PUNCT
ajfa-14678	90	11	20	20	NUM
ajfa-14678	90	12	)	)	PUNCT
ajfa-14678	90	13	from	from	ADP
ajfa-14678	90	14	smes	sme	NOUN
ajfa-14678	90	15	based	base	VERB
ajfa-14678	90	16	in	in	ADP
ajfa-14678	90	17	the	the	DET
ajfa-14678	90	18	ga	ga	PROPN
ajfa-14678	90	19	east	east	NOUN
ajfa-14678	90	20	of	of	ADP
ajfa-14678	90	21	the	the	DET
ajfa-14678	90	22	greater	great	ADJ
ajfa-14678	90	23	accra	accra	NOUN
ajfa-14678	90	24	region	region	NOUN
ajfa-14678	90	25	of	of	ADP
ajfa-14678	90	26	ghana	ghana	PROPN
ajfa-14678	90	27	,	,	PUNCT
ajfa-14678	90	28	a	a	DET
ajfa-14678	90	29	qualitative	qualitative	ADJ
ajfa-14678	90	30	research	research	NOUN
ajfa-14678	90	31	approach	approach	NOUN
ajfa-14678	90	32	was	be	AUX
ajfa-14678	90	33	adopted	adopt	VERB
ajfa-14678	90	34	to	to	PART
ajfa-14678	90	35	describe	describe	VERB
ajfa-14678	90	36	the	the	DET
ajfa-14678	90	37	target	target	NOUN
ajfa-14678	90	38	population	population	NOUN
ajfa-14678	90	39	in	in	ADP
ajfa-14678	90	40	an	an	DET
ajfa-14678	90	41	accurate	accurate	ADJ
ajfa-14678	90	42	way	way	NOUN
ajfa-14678	90	43	.	.	PUNCT
ajfa-14678	91	1	survey	survey	NOUN
ajfa-14678	91	2	method	method	NOUN
ajfa-14678	91	3	which	which	PRON
ajfa-14678	91	4	a	a	DET
ajfa-14678	91	5	type	type	NOUN
ajfa-14678	91	6	of	of	ADP
ajfa-14678	91	7	is	be	AUX
ajfa-14678	91	8	(	(	PUNCT
ajfa-14678	91	9	abata	abata	NOUN
ajfa-14678	91	10	,	,	PUNCT
ajfa-14678	91	11	2015	2015	NUM
ajfa-14678	91	12	)	)	PUNCT
ajfa-14678	91	13	descriptive	descriptive	ADJ
ajfa-14678	91	14	method	method	NOUN
ajfa-14678	91	15	was	be	AUX
ajfa-14678	91	16	employed	employ	VERB
ajfa-14678	91	17	where	where	SCONJ
ajfa-14678	91	18	the	the	DET
ajfa-14678	91	19	participants	participant	NOUN
ajfa-14678	91	20	were	be	AUX
ajfa-14678	91	21	asked	ask	VERB
ajfa-14678	91	22	to	to	PART
ajfa-14678	91	23	answer	answer	VERB
ajfa-14678	91	24	questions	question	NOUN
ajfa-14678	91	25	through	through	ADP
ajfa-14678	91	26	interviews	interview	NOUN
ajfa-14678	91	27	.	.	PUNCT
ajfa-14678	92	1	non	non	ADJ
ajfa-14678	92	2	probability	probability	NOUN
ajfa-14678	92	3	sampling	sampling	NOUN
ajfa-14678	92	4	technique	technique	NOUN
ajfa-14678	92	5	was	be	AUX
ajfa-14678	92	6	employed	employ	VERB
ajfa-14678	92	7	since	since	SCONJ
ajfa-14678	92	8	the	the	DET
ajfa-14678	92	9	selection	selection	NOUN
ajfa-14678	92	10	of	of	ADP
ajfa-14678	92	11	the	the	DET
ajfa-14678	92	12	smes	sme	NOUN
ajfa-14678	92	13	was	be	AUX
ajfa-14678	92	14	based	base	VERB
ajfa-14678	92	15	on	on	ADP
ajfa-14678	92	16	the	the	DET
ajfa-14678	92	17	researcher	researcher	NOUN
ajfa-14678	92	18	’s	’s	PART
ajfa-14678	92	19	judgment	judgment	NOUN
ajfa-14678	92	20	thus	thus	ADV
ajfa-14678	92	21	,	,	PUNCT
ajfa-14678	92	22	not	not	PART
ajfa-14678	92	23	all	all	DET
ajfa-14678	92	24	smes	sme	NOUN
ajfa-14678	92	25	have	have	VERB
ajfa-14678	92	26	equal	equal	ADJ
ajfa-14678	92	27	chances	chance	NOUN
ajfa-14678	92	28	to	to	PART
ajfa-14678	92	29	be	be	AUX
ajfa-14678	92	30	selected	select	VERB
ajfa-14678	92	31	.	.	PUNCT
ajfa-14678	93	1	this	this	PRON
ajfa-14678	93	2	helped	help	VERB
ajfa-14678	93	3	to	to	PART
ajfa-14678	93	4	ascertain	ascertain	VERB
ajfa-14678	93	5	accurate	accurate	ADJ
ajfa-14678	93	6	information	information	NOUN
ajfa-14678	93	7	to	to	PART
ajfa-14678	93	8	draw	draw	VERB
ajfa-14678	93	9	conclusions	conclusion	NOUN
ajfa-14678	93	10	for	for	ADP
ajfa-14678	93	11	decision	decision	NOUN
ajfa-14678	93	12	making	making	NOUN
ajfa-14678	93	13	.	.	PUNCT
ajfa-14678	94	1	purposive	purposive	ADJ
ajfa-14678	94	2	sampling	sampling	NOUN
ajfa-14678	94	3	method	method	NOUN
ajfa-14678	94	4	was	be	AUX
ajfa-14678	94	5	employed	employ	VERB
ajfa-14678	94	6	by	by	ADP
ajfa-14678	94	7	the	the	DET
ajfa-14678	94	8	researchers	researcher	NOUN
ajfa-14678	94	9	as	as	SCONJ
ajfa-14678	94	10	used	use	VERB
ajfa-14678	94	11	by	by	ADP
ajfa-14678	94	12	(	(	PUNCT
ajfa-14678	94	13	sithole	sithole	NOUN
ajfa-14678	94	14	,	,	PUNCT
ajfa-14678	94	15	2015	2015	NUM
ajfa-14678	94	16	)	)	PUNCT
ajfa-14678	94	17	in	in	ADP
ajfa-14678	94	18	a	a	DET
ajfa-14678	94	19	similar	similar	ADJ
ajfa-14678	94	20	research	research	NOUN
ajfa-14678	94	21	.	.	PUNCT
ajfa-14678	95	1	purposive	purposive	ADJ
ajfa-14678	95	2	sampling	sampling	NOUN
ajfa-14678	95	3	technique	technique	NOUN
ajfa-14678	95	4	was	be	AUX
ajfa-14678	95	5	employed	employ	VERB
ajfa-14678	95	6	by	by	ADP
ajfa-14678	95	7	the	the	DET
ajfa-14678	95	8	researchers	researcher	NOUN
ajfa-14678	95	9	because	because	SCONJ
ajfa-14678	95	10	;	;	PUNCT
ajfa-14678	95	11	smes	sme	NOUN
ajfa-14678	95	12	that	that	PRON
ajfa-14678	95	13	best	good	ADJ
ajfa-14678	95	14	suits	suit	VERB
ajfa-14678	95	15	their	their	PRON
ajfa-14678	95	16	study	study	NOUN
ajfa-14678	95	17	who	who	PRON
ajfa-14678	95	18	were	be	AUX
ajfa-14678	95	19	willing	willing	ADJ
ajfa-14678	95	20	and	and	CCONJ
ajfa-14678	95	21	able	able	ADJ
ajfa-14678	95	22	to	to	PART
ajfa-14678	95	23	answer	answer	VERB
ajfa-14678	95	24	their	their	PRON
ajfa-14678	95	25	questions	question	NOUN
ajfa-14678	95	26	in	in	ADP
ajfa-14678	95	27	order	order	NOUN
ajfa-14678	95	28	to	to	PART
ajfa-14678	95	29	meet	meet	VERB
ajfa-14678	95	30	the	the	DET
ajfa-14678	95	31	objective	objective	NOUN
ajfa-14678	95	32	of	of	ADP
ajfa-14678	95	33	the	the	DET
ajfa-14678	95	34	study	study	NOUN
ajfa-14678	95	35	were	be	AUX
ajfa-14678	95	36	selected	select	VERB
ajfa-14678	95	37	.	.	PUNCT
ajfa-14678	96	1	primary	primary	ADJ
ajfa-14678	96	2	and	and	CCONJ
ajfa-14678	96	3	secondary	secondary	ADJ
ajfa-14678	96	4	data	datum	NOUN
ajfa-14678	96	5	was	be	AUX
ajfa-14678	96	6	used	use	VERB
ajfa-14678	96	7	in	in	ADP
ajfa-14678	96	8	this	this	DET
ajfa-14678	96	9	study	study	NOUN
ajfa-14678	96	10	through	through	ADP
ajfa-14678	96	11	a	a	DET
ajfa-14678	96	12	structured	structured	ADJ
ajfa-14678	96	13	interview	interview	NOUN
ajfa-14678	96	14	employed	employ	VERB
ajfa-14678	96	15	to	to	PART
ajfa-14678	96	16	solicit	solicit	VERB
ajfa-14678	96	17	information	information	NOUN
ajfa-14678	96	18	from	from	ADP
ajfa-14678	96	19	respondents	respondent	NOUN
ajfa-14678	96	20	.	.	PUNCT
ajfa-14678	97	1	the	the	DET
ajfa-14678	97	2	interview	interview	NOUN
ajfa-14678	97	3	questions	question	NOUN
ajfa-14678	97	4	had	have	VERB
ajfa-14678	97	5	three	three	NUM
ajfa-14678	97	6	major	major	ADJ
ajfa-14678	97	7	chapters	chapter	NOUN
ajfa-14678	97	8	.	.	PUNCT
ajfa-14678	98	1	the	the	DET
ajfa-14678	98	2	first	first	ADJ
ajfa-14678	98	3	part	part	NOUN
ajfa-14678	98	4	covered	cover	VERB
ajfa-14678	98	5	the	the	DET
ajfa-14678	98	6	demographic	demographic	ADJ
ajfa-14678	98	7	profile	profile	NOUN
ajfa-14678	98	8	of	of	ADP
ajfa-14678	98	9	the	the	DET
ajfa-14678	98	10	respondents	respondent	NOUN
ajfa-14678	98	11	followed	follow	VERB
ajfa-14678	98	12	by	by	ADP
ajfa-14678	98	13	the	the	DET
ajfa-14678	98	14	profile	profile	NOUN
ajfa-14678	98	15	of	of	ADP
ajfa-14678	98	16	the	the	DET
ajfa-14678	98	17	business	business	NOUN
ajfa-14678	98	18	entity	entity	NOUN
ajfa-14678	98	19	.	.	PUNCT
ajfa-14678	99	1	the	the	DET
ajfa-14678	99	2	next	next	ADJ
ajfa-14678	99	3	chapter	chapter	NOUN
ajfa-14678	99	4	focused	focus	VERB
ajfa-14678	99	5	on	on	ADP
ajfa-14678	99	6	the	the	DET
ajfa-14678	99	7	questions	question	NOUN
ajfa-14678	99	8	that	that	PRON
ajfa-14678	99	9	the	the	DET
ajfa-14678	99	10	researchers	researcher	NOUN
ajfa-14678	99	11	sought	seek	VERB
ajfa-14678	99	12	to	to	PART
ajfa-14678	99	13	ascertain	ascertain	VERB
ajfa-14678	99	14	from	from	ADP
ajfa-14678	99	15	the	the	DET
ajfa-14678	99	16	respondents	respondent	NOUN
ajfa-14678	99	17	,	,	PUNCT
ajfa-14678	99	18	their	their	PRON
ajfa-14678	99	19	knowledge	knowledge	NOUN
ajfa-14678	99	20	of	of	ADP
ajfa-14678	99	21	the	the	DET
ajfa-14678	99	22	introduction	introduction	NOUN
ajfa-14678	99	23	of	of	ADP
ajfa-14678	99	24	ifrs	ifrs	PROPN
ajfa-14678	99	25	for	for	ADP
ajfa-14678	99	26	smes	sme	NOUN
ajfa-14678	99	27	followed	follow	VERB
ajfa-14678	99	28	by	by	ADP
ajfa-14678	99	29	the	the	DET
ajfa-14678	99	30	extent	extent	NOUN
ajfa-14678	99	31	of	of	ADP
ajfa-14678	99	32	their	their	PRON
ajfa-14678	99	33	adoption	adoption	NOUN
ajfa-14678	99	34	and	and	CCONJ
ajfa-14678	99	35	implementation	implementation	NOUN
ajfa-14678	99	36	of	of	ADP
ajfa-14678	99	37	the	the	DET
ajfa-14678	99	38	standard	standard	NOUN
ajfa-14678	99	39	.	.	PUNCT
ajfa-14678	100	1	finally	finally	ADV
ajfa-14678	100	2	,	,	PUNCT
ajfa-14678	100	3	respondents	respondent	NOUN
ajfa-14678	100	4	were	be	AUX
ajfa-14678	100	5	provided	provide	VERB
ajfa-14678	100	6	a	a	DET
ajfa-14678	100	7	space	space	NOUN
ajfa-14678	100	8	to	to	PART
ajfa-14678	100	9	list	list	VERB
ajfa-14678	100	10	both	both	DET
ajfa-14678	100	11	perceived	perceive	VERB
ajfa-14678	100	12	and	and	CCONJ
ajfa-14678	100	13	actual	actual	ADJ
ajfa-14678	100	14	benefits	benefit	NOUN
ajfa-14678	100	15	as	as	ADV
ajfa-14678	100	16	well	well	ADV
ajfa-14678	100	17	as	as	ADP
ajfa-14678	100	18	challenges	challenge	NOUN
ajfa-14678	100	19	that	that	PRON
ajfa-14678	100	20	are	be	AUX
ajfa-14678	100	21	associated	associate	VERB
ajfa-14678	100	22	to	to	ADP
ajfa-14678	100	23	the	the	DET
ajfa-14678	100	24	adoption	adoption	NOUN
ajfa-14678	100	25	and	and	CCONJ
ajfa-14678	100	26	implementation	implementation	NOUN
ajfa-14678	100	27	of	of	ADP
ajfa-14678	100	28	the	the	DET
ajfa-14678	100	29	ifrs	ifrs	NOUN
ajfa-14678	100	30	for	for	ADP
ajfa-14678	100	31	smes	sme	NOUN
ajfa-14678	100	32	.	.	PUNCT
ajfa-14678	101	1	to	to	PART
ajfa-14678	101	2	analyze	analyze	VERB
ajfa-14678	101	3	data	datum	NOUN
ajfa-14678	101	4	collected	collect	VERB
ajfa-14678	101	5	,	,	PUNCT
ajfa-14678	101	6	the	the	DET
ajfa-14678	101	7	content	content	NOUN
ajfa-14678	101	8	analysis	analysis	NOUN
ajfa-14678	101	9	(	(	PUNCT
ajfa-14678	101	10	thematic	thematic	ADJ
ajfa-14678	101	11	)	)	PUNCT
ajfa-14678	101	12	technique	technique	NOUN
ajfa-14678	101	13	was	be	AUX
ajfa-14678	101	14	employed	employ	VERB
ajfa-14678	101	15	to	to	PART
ajfa-14678	101	16	comprehend	comprehend	VERB
ajfa-14678	101	17	the	the	DET
ajfa-14678	101	18	total	total	ADJ
ajfa-14678	101	19	themes	theme	NOUN
ajfa-14678	101	20	that	that	PRON
ajfa-14678	101	21	arises	arise	VERB
ajfa-14678	101	22	in	in	ADP
ajfa-14678	101	23	qualitative	qualitative	ADJ
ajfa-14678	101	24	data	datum	NOUN
ajfa-14678	101	25	.	.	PUNCT
ajfa-14678	102	1	using	use	VERB
ajfa-14678	102	2	techniques	technique	NOUN
ajfa-14678	102	3	like	like	ADP
ajfa-14678	102	4	colorful	colorful	ADJ
ajfa-14678	102	5	coding	code	VERB
ajfa-14678	102	6	specific	specific	ADJ
ajfa-14678	102	7	themes	theme	NOUN
ajfa-14678	102	8	and	and	CCONJ
ajfa-14678	102	9	ideas	idea	NOUN
ajfa-14678	102	10	helps	help	VERB
ajfa-14678	102	11	analyze	analyze	VERB
ajfa-14678	102	12	recorded	record	VERB
ajfa-14678	102	13	data	datum	NOUN
ajfa-14678	102	14	to	to	PART
ajfa-14678	102	15	find	find	VERB
ajfa-14678	102	16	the	the	DET
ajfa-14678	102	17	most	most	ADV
ajfa-14678	102	18	common	common	ADJ
ajfa-14678	102	19	responses	response	NOUN
ajfa-14678	102	20	.	.	PUNCT
ajfa-14678	103	1	the	the	DET
ajfa-14678	103	2	study	study	NOUN
ajfa-14678	103	3	employed	employ	VERB
ajfa-14678	103	4	the	the	DET
ajfa-14678	103	5	content	content	NOUN
ajfa-14678	103	6	analyses	analyse	VERB
ajfa-14678	103	7	in	in	ADP
ajfa-14678	103	8	drawing	draw	VERB
ajfa-14678	103	9	conclusions	conclusion	NOUN
ajfa-14678	103	10	since	since	SCONJ
ajfa-14678	103	11	our	our	PRON
ajfa-14678	103	12	data	data	NOUN
ajfa-14678	103	13	collection	collection	NOUN
ajfa-14678	103	14	techniques	technique	NOUN
ajfa-14678	103	15	are	be	AUX
ajfa-14678	103	16	such	such	ADJ
ajfa-14678	103	17	as	as	ADP
ajfa-14678	103	18	interview	interview	NOUN
ajfa-14678	103	19	data	datum	NOUN
ajfa-14678	103	20	and	and	CCONJ
ajfa-14678	103	21	open	open	ADJ
ajfa-14678	103	22	-	-	PUNCT
ajfa-14678	103	23	ended	end	VERB
ajfa-14678	103	24	surveys	survey	NOUN
ajfa-14678	103	25	.	.	PUNCT
ajfa-14678	104	1	for	for	ADP
ajfa-14678	104	2	the	the	DET
ajfa-14678	104	3	analysis	analysis	NOUN
ajfa-14678	104	4	,	,	PUNCT
ajfa-14678	104	5	the	the	DET
ajfa-14678	104	6	nvivo	nvivo	ADJ
ajfa-14678	104	7	software	software	NOUN
ajfa-14678	104	8	was	be	AUX
ajfa-14678	104	9	used	use	VERB
ajfa-14678	104	10	in	in	ADP
ajfa-14678	104	11	the	the	DET
ajfa-14678	104	12	processing	processing	NOUN
ajfa-14678	104	13	of	of	ADP
ajfa-14678	104	14	the	the	DET
ajfa-14678	104	15	raw	raw	ADJ
ajfa-14678	104	16	data	datum	NOUN
ajfa-14678	104	17	as	as	SCONJ
ajfa-14678	104	18	used	use	VERB
ajfa-14678	104	19	in	in	ADP
ajfa-14678	104	20	similar	similar	ADJ
ajfa-14678	104	21	qualitative	qualitative	ADJ
ajfa-14678	104	22	research	research	NOUN
ajfa-14678	104	23	by	by	ADP
ajfa-14678	104	24	betul	betul	PROPN
ajfa-14678	104	25	(	(	PUNCT
ajfa-14678	104	26	2004	2004	NUM
ajfa-14678	104	27	)	)	PUNCT
ajfa-14678	104	28	where	where	SCONJ
ajfa-14678	104	29	nvivo	nvivo	PROPN
ajfa-14678	104	30	was	be	AUX
ajfa-14678	104	31	used	use	VERB
ajfa-14678	104	32	to	to	PART
ajfa-14678	104	33	analyze	analyze	VERB
ajfa-14678	104	34	the	the	DET
ajfa-14678	104	35	data	datum	NOUN
ajfa-14678	104	36	and	and	CCONJ
ajfa-14678	104	37	outlines	outline	VERB
ajfa-14678	104	38	the	the	DET
ajfa-14678	104	39	methodology	methodology	NOUN
ajfa-14678	104	40	that	that	PRON
ajfa-14678	104	41	was	be	AUX
ajfa-14678	104	42	adopted	adopt	VERB
ajfa-14678	104	43	in	in	ADP
ajfa-14678	104	44	their	their	PRON
ajfa-14678	104	45	study	study	NOUN
ajfa-14678	104	46	.	.	PUNCT
ajfa-14678	105	1	all	all	DET
ajfa-14678	105	2	necessary	necessary	ADJ
ajfa-14678	105	3	analysis	analysis	NOUN
ajfa-14678	105	4	was	be	AUX
ajfa-14678	105	5	made	make	VERB
ajfa-14678	105	6	from	from	ADP
ajfa-14678	105	7	the	the	DET
ajfa-14678	105	8	output	output	NOUN
ajfa-14678	105	9	of	of	ADP
ajfa-14678	105	10	the	the	DET
ajfa-14678	105	11	nvivo	nvivo	NOUN
ajfa-14678	105	12	.	.	PUNCT
ajfa-14678	106	1	2.2	2.2	NUM
ajfa-14678	106	2	analysis	analysis	NOUN
ajfa-14678	106	3	and	and	CCONJ
ajfa-14678	106	4	discussion	discussion	NOUN
ajfa-14678	106	5	of	of	ADP
ajfa-14678	106	6	findings	finding	NOUN
ajfa-14678	106	7	description	description	NOUN
ajfa-14678	106	8	of	of	ADP
ajfa-14678	106	9	the	the	DET
ajfa-14678	106	10	results	result	NOUN
ajfa-14678	106	11	asian	asian	ADJ
ajfa-14678	106	12	journal	journal	NOUN
ajfa-14678	106	13	of	of	ADP
ajfa-14678	106	14	finance	finance	PROPN
ajfa-14678	106	15	&	&	CCONJ
ajfa-14678	106	16	accounting	accounting	PROPN
ajfa-14678	106	17	issn	issn	PROPN
ajfa-14678	106	18	1946	1946	NUM
ajfa-14678	106	19	-	-	PUNCT
ajfa-14678	106	20	052x	052x	PROPN
ajfa-14678	106	21	2019	2019	NUM
ajfa-14678	106	22	,	,	PUNCT
ajfa-14678	106	23	vol	vol	NOUN
ajfa-14678	106	24	.	.	PROPN
ajfa-14678	106	25	11	11	NUM
ajfa-14678	106	26	,	,	PUNCT
ajfa-14678	106	27	no	no	INTJ
ajfa-14678	106	28	.	.	NOUN
ajfa-14678	106	29	1	1	NUM
ajfa-14678	106	30	248	248	NUM
ajfa-14678	106	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	106	32	table	table	NOUN
ajfa-14678	106	33	1	1	NUM
ajfa-14678	106	34	.	.	PUNCT
ajfa-14678	107	1	genders	gender	NOUN
ajfa-14678	107	2	of	of	ADP
ajfa-14678	107	3	respondents	respondent	NOUN
ajfa-14678	107	4	sex	sex	NOUN
ajfa-14678	107	5	frequency	frequency	NOUN
ajfa-14678	107	6	cumulative	cumulative	ADJ
ajfa-14678	107	7	frequency	frequency	NOUN
ajfa-14678	107	8	percentage	percentage	NOUN
ajfa-14678	107	9	(	(	PUNCT
ajfa-14678	107	10	%	%	NOUN
ajfa-14678	107	11	)	)	PUNCT
ajfa-14678	107	12	male	male	NOUN
ajfa-14678	107	13	14	14	NUM
ajfa-14678	107	14	14	14	NUM
ajfa-14678	107	15	70	70	NUM
ajfa-14678	107	16	female	female	NOUN
ajfa-14678	107	17	6	6	NUM
ajfa-14678	107	18	20	20	NUM
ajfa-14678	107	19	30	30	NUM
ajfa-14678	107	20	total	total	NOUN
ajfa-14678	107	21	20	20	NUM
ajfa-14678	107	22	20	20	NUM
ajfa-14678	107	23	100	100	NUM
ajfa-14678	107	24	source	source	NOUN
ajfa-14678	107	25	:	:	PUNCT
ajfa-14678	107	26	survey	survey	NOUN
ajfa-14678	107	27	data	datum	NOUN
ajfa-14678	107	28	,	,	PUNCT
ajfa-14678	107	29	2019	2019	NUM
ajfa-14678	107	30	.	.	PUNCT
ajfa-14678	108	1	from	from	ADP
ajfa-14678	108	2	the	the	DET
ajfa-14678	108	3	table	table	NOUN
ajfa-14678	108	4	,	,	PUNCT
ajfa-14678	108	5	the	the	DET
ajfa-14678	108	6	representative	representative	NOUN
ajfa-14678	108	7	of	of	ADP
ajfa-14678	108	8	the	the	DET
ajfa-14678	108	9	firms	firm	NOUN
ajfa-14678	108	10	who	who	PRON
ajfa-14678	108	11	we	we	PRON
ajfa-14678	108	12	interviewed	interview	VERB
ajfa-14678	108	13	as	as	SCONJ
ajfa-14678	108	14	our	our	PRON
ajfa-14678	108	15	respondents	respondent	NOUN
ajfa-14678	108	16	had	have	VERB
ajfa-14678	108	17	males	male	NOUN
ajfa-14678	108	18	representing	represent	VERB
ajfa-14678	108	19	70	70	NUM
ajfa-14678	108	20	%	%	NOUN
ajfa-14678	108	21	of	of	ADP
ajfa-14678	108	22	the	the	DET
ajfa-14678	108	23	sample	sample	NOUN
ajfa-14678	108	24	size	size	NOUN
ajfa-14678	108	25	while	while	SCONJ
ajfa-14678	108	26	30	30	NUM
ajfa-14678	108	27	%	%	NOUN
ajfa-14678	108	28	were	be	AUX
ajfa-14678	108	29	females	female	NOUN
ajfa-14678	108	30	.	.	PUNCT
ajfa-14678	109	1	although	although	SCONJ
ajfa-14678	109	2	,	,	PUNCT
ajfa-14678	109	3	there	there	PRON
ajfa-14678	109	4	is	be	VERB
ajfa-14678	109	5	a	a	DET
ajfa-14678	109	6	gender	gender	NOUN
ajfa-14678	109	7	imbalance	imbalance	NOUN
ajfa-14678	109	8	in	in	ADP
ajfa-14678	109	9	our	our	PRON
ajfa-14678	109	10	respondents	respondent	NOUN
ajfa-14678	109	11	the	the	DET
ajfa-14678	109	12	responses	response	NOUN
ajfa-14678	109	13	from	from	ADP
ajfa-14678	109	14	all	all	DET
ajfa-14678	109	15	these	these	DET
ajfa-14678	109	16	respondents	respondent	NOUN
ajfa-14678	109	17	gives	give	VERB
ajfa-14678	109	18	the	the	DET
ajfa-14678	109	19	actual	actual	ADJ
ajfa-14678	109	20	happenings	happening	NOUN
ajfa-14678	109	21	of	of	ADP
ajfa-14678	109	22	every	every	DET
ajfa-14678	109	23	firm	firm	NOUN
ajfa-14678	109	24	.	.	PUNCT
ajfa-14678	110	1	this	this	PRON
ajfa-14678	110	2	presupposes	presuppose	VERB
ajfa-14678	110	3	that	that	SCONJ
ajfa-14678	110	4	males	male	NOUN
ajfa-14678	110	5	are	be	AUX
ajfa-14678	110	6	more	more	ADV
ajfa-14678	110	7	inclined	inclined	ADJ
ajfa-14678	110	8	in	in	ADP
ajfa-14678	110	9	the	the	DET
ajfa-14678	110	10	implementation	implementation	NOUN
ajfa-14678	110	11	of	of	ADP
ajfa-14678	110	12	the	the	DET
ajfa-14678	110	13	standard	standard	NOUN
ajfa-14678	110	14	as	as	SCONJ
ajfa-14678	110	15	compared	compare	VERB
ajfa-14678	110	16	to	to	ADP
ajfa-14678	110	17	females	female	NOUN
ajfa-14678	110	18	.	.	PUNCT
ajfa-14678	111	1	table	table	NOUN
ajfa-14678	111	2	2	2	NUM
ajfa-14678	111	3	.	.	PUNCT
ajfa-14678	112	1	legal	legal	ADJ
ajfa-14678	112	2	status	status	NOUN
ajfa-14678	112	3	of	of	ADP
ajfa-14678	112	4	respondent	respondent	NOUN
ajfa-14678	112	5	firms	firm	NOUN
ajfa-14678	112	6	number	number	NOUN
ajfa-14678	112	7	of	of	ADP
ajfa-14678	112	8	firms	firm	NOUN
ajfa-14678	112	9	percentage	percentage	NOUN
ajfa-14678	112	10	adopted	adopt	VERB
ajfa-14678	112	11	the	the	DET
ajfa-14678	112	12	ifrs	ifrs	NOUN
ajfa-14678	112	13	for	for	ADP
ajfa-14678	112	14	smes	sme	NOUN
ajfa-14678	112	15	percentage	percentage	NOUN
ajfa-14678	112	16	privately	privately	ADV
ajfa-14678	112	17	owned	own	VERB
ajfa-14678	112	18	companies	company	NOUN
ajfa-14678	112	19	6	6	NUM
ajfa-14678	112	20	30	30	NUM
ajfa-14678	112	21	%	%	NOUN
ajfa-14678	112	22	6	6	NUM
ajfa-14678	112	23	30	30	NUM
ajfa-14678	112	24	%	%	NOUN
ajfa-14678	112	25	partnerships	partnership	NOUN
ajfa-14678	112	26	5	5	NUM
ajfa-14678	112	27	25	25	NUM
ajfa-14678	112	28	%	%	NOUN
ajfa-14678	112	29	2	2	NUM
ajfa-14678	112	30	10	10	NUM
ajfa-14678	112	31	%	%	NOUN
ajfa-14678	112	32	soleproprietorship	soleproprietorship	NOUN
ajfa-14678	112	33	9	9	NUM
ajfa-14678	112	34	45	45	NUM
ajfa-14678	112	35	%	%	NOUN
ajfa-14678	112	36	source	source	NOUN
ajfa-14678	112	37	:	:	PUNCT
ajfa-14678	112	38	survey	survey	NOUN
ajfa-14678	112	39	data	datum	NOUN
ajfa-14678	112	40	,	,	PUNCT
ajfa-14678	112	41	2019	2019	NUM
ajfa-14678	112	42	.	.	PUNCT
ajfa-14678	113	1	from	from	ADP
ajfa-14678	113	2	the	the	DET
ajfa-14678	113	3	above	above	ADJ
ajfa-14678	113	4	table	table	NOUN
ajfa-14678	113	5	,	,	PUNCT
ajfa-14678	113	6	twenty	twenty	NUM
ajfa-14678	113	7	(	(	PUNCT
ajfa-14678	113	8	20	20	NUM
ajfa-14678	113	9	)	)	PUNCT
ajfa-14678	113	10	respondents	respondent	NOUN
ajfa-14678	113	11	were	be	AUX
ajfa-14678	113	12	interviewed	interview	VERB
ajfa-14678	113	13	out	out	ADP
ajfa-14678	113	14	of	of	ADP
ajfa-14678	113	15	which	which	PRON
ajfa-14678	113	16	six	six	NUM
ajfa-14678	113	17	(	(	PUNCT
ajfa-14678	113	18	6	6	NUM
ajfa-14678	113	19	)	)	PUNCT
ajfa-14678	113	20	were	be	AUX
ajfa-14678	113	21	registered	register	VERB
ajfa-14678	113	22	privately	privately	ADV
ajfa-14678	113	23	owned	own	VERB
ajfa-14678	113	24	companies	company	NOUN
ajfa-14678	113	25	and	and	CCONJ
ajfa-14678	113	26	all	all	DET
ajfa-14678	113	27	these	these	DET
ajfa-14678	113	28	firms	firm	NOUN
ajfa-14678	113	29	had	have	AUX
ajfa-14678	113	30	adopted	adopt	VERB
ajfa-14678	113	31	and	and	CCONJ
ajfa-14678	113	32	implemented	implement	VERB
ajfa-14678	113	33	the	the	DET
ajfa-14678	113	34	standard	standard	NOUN
ajfa-14678	113	35	taking	take	VERB
ajfa-14678	113	36	between	between	ADP
ajfa-14678	113	37	6	6	NUM
ajfa-14678	113	38	months	month	NOUN
ajfa-14678	113	39	to	to	ADP
ajfa-14678	113	40	2	2	NUM
ajfa-14678	113	41	years	year	NOUN
ajfa-14678	113	42	in	in	ADP
ajfa-14678	113	43	their	their	PRON
ajfa-14678	113	44	implementation	implementation	NOUN
ajfa-14678	113	45	processes	process	NOUN
ajfa-14678	113	46	.	.	PUNCT
ajfa-14678	114	1	five	five	NUM
ajfa-14678	114	2	(	(	PUNCT
ajfa-14678	114	3	5	5	NUM
ajfa-14678	114	4	)	)	PUNCT
ajfa-14678	114	5	out	out	ADP
ajfa-14678	114	6	of	of	ADP
ajfa-14678	114	7	the	the	DET
ajfa-14678	114	8	twenty	twenty	NUM
ajfa-14678	114	9	(	(	PUNCT
ajfa-14678	114	10	20	20	NUM
ajfa-14678	114	11	)	)	PUNCT
ajfa-14678	114	12	were	be	AUX
ajfa-14678	114	13	partnership	partnership	NOUN
ajfa-14678	114	14	firms	firm	NOUN
ajfa-14678	114	15	with	with	ADP
ajfa-14678	114	16	only	only	ADV
ajfa-14678	114	17	two	two	NUM
ajfa-14678	114	18	(	(	PUNCT
ajfa-14678	114	19	2	2	X
ajfa-14678	114	20	)	)	PUNCT
ajfa-14678	114	21	implementing	implement	VERB
ajfa-14678	114	22	the	the	DET
ajfa-14678	114	23	standard	standard	NOUN
ajfa-14678	114	24	.	.	PUNCT
ajfa-14678	115	1	none	none	NOUN
ajfa-14678	115	2	of	of	ADP
ajfa-14678	115	3	the	the	DET
ajfa-14678	115	4	nine	nine	NUM
ajfa-14678	115	5	(	(	PUNCT
ajfa-14678	115	6	9	9	NUM
ajfa-14678	115	7	)	)	PUNCT
ajfa-14678	115	8	respondents	respondent	NOUN
ajfa-14678	115	9	who	who	PRON
ajfa-14678	115	10	were	be	AUX
ajfa-14678	115	11	operating	operate	VERB
ajfa-14678	115	12	sole	sole	ADJ
ajfa-14678	115	13	proprietorship	proprietorship	NOUN
ajfa-14678	115	14	business	business	NOUN
ajfa-14678	115	15	had	have	VERB
ajfa-14678	115	16	any	any	DET
ajfa-14678	115	17	basic	basic	ADJ
ajfa-14678	115	18	knowledge	knowledge	NOUN
ajfa-14678	115	19	in	in	ADP
ajfa-14678	115	20	the	the	DET
ajfa-14678	115	21	standard	standard	NOUN
ajfa-14678	115	22	with	with	ADP
ajfa-14678	115	23	just	just	ADV
ajfa-14678	115	24	a	a	DET
ajfa-14678	115	25	handful	handful	NOUN
ajfa-14678	115	26	declaring	declaring	NOUN
ajfa-14678	115	27	hearing	hear	VERB
ajfa-14678	115	28	the	the	DET
ajfa-14678	115	29	name	name	NOUN
ajfa-14678	115	30	a	a	DET
ajfa-14678	115	31	few	few	ADJ
ajfa-14678	115	32	times	time	NOUN
ajfa-14678	115	33	but	but	CCONJ
ajfa-14678	115	34	had	have	VERB
ajfa-14678	115	35	no	no	DET
ajfa-14678	115	36	knowledge	knowledge	NOUN
ajfa-14678	115	37	of	of	ADP
ajfa-14678	115	38	what	what	PRON
ajfa-14678	115	39	it	it	PRON
ajfa-14678	115	40	meant	mean	VERB
ajfa-14678	115	41	.	.	PUNCT
ajfa-14678	116	1	from	from	ADP
ajfa-14678	116	2	the	the	DET
ajfa-14678	116	3	table	table	NOUN
ajfa-14678	116	4	,	,	PUNCT
ajfa-14678	116	5	the	the	DET
ajfa-14678	116	6	eight	eight	NUM
ajfa-14678	116	7	(	(	PUNCT
ajfa-14678	116	8	8)	8)	NUM
ajfa-14678	116	9	firms	firm	NOUN
ajfa-14678	116	10	that	that	PRON
ajfa-14678	116	11	had	have	AUX
ajfa-14678	116	12	adopted	adopt	VERB
ajfa-14678	116	13	the	the	DET
ajfa-14678	116	14	standard	standard	NOUN
ajfa-14678	116	15	were	be	AUX
ajfa-14678	116	16	bigger	big	ADJ
ajfa-14678	116	17	in	in	ADP
ajfa-14678	116	18	terms	term	NOUN
ajfa-14678	116	19	of	of	ADP
ajfa-14678	116	20	size	size	NOUN
ajfa-14678	116	21	and	and	CCONJ
ajfa-14678	116	22	structures	structure	NOUN
ajfa-14678	116	23	and	and	CCONJ
ajfa-14678	116	24	were	be	AUX
ajfa-14678	116	25	well	well	ADV
ajfa-14678	116	26	established	establish	VERB
ajfa-14678	116	27	,	,	PUNCT
ajfa-14678	116	28	with	with	ADP
ajfa-14678	116	29	a	a	DET
ajfa-14678	116	30	few	few	ADJ
ajfa-14678	116	31	having	have	VERB
ajfa-14678	116	32	branches	branch	NOUN
ajfa-14678	116	33	.	.	PUNCT
ajfa-14678	117	1	this	this	PRON
ajfa-14678	117	2	supports	support	VERB
ajfa-14678	117	3	the	the	DET
ajfa-14678	117	4	claim	claim	NOUN
ajfa-14678	117	5	by	by	ADP
ajfa-14678	117	6	aboagye	aboagye	PROPN
ajfa-14678	117	7	-	-	PUNCT
ajfa-14678	117	8	okyere	okyere	PROPN
ajfa-14678	117	9	&	&	CCONJ
ajfa-14678	117	10	agbeibor	agbeibor	PROPN
ajfa-14678	117	11	(	(	PUNCT
ajfa-14678	117	12	2012	2012	NUM
ajfa-14678	117	13	)	)	PUNCT
ajfa-14678	117	14	who	who	PRON
ajfa-14678	117	15	in	in	ADP
ajfa-14678	117	16	their	their	PRON
ajfa-14678	117	17	study	study	NOUN
ajfa-14678	117	18	noted	note	VERB
ajfa-14678	117	19	that	that	SCONJ
ajfa-14678	117	20	,	,	PUNCT
ajfa-14678	117	21	the	the	DET
ajfa-14678	117	22	standard	standard	NOUN
ajfa-14678	117	23	to	to	ADP
ajfa-14678	117	24	a	a	DET
ajfa-14678	117	25	significant	significant	ADJ
ajfa-14678	117	26	extent	extent	NOUN
ajfa-14678	117	27	is	be	AUX
ajfa-14678	117	28	biased	bias	VERB
ajfa-14678	117	29	towards	towards	ADP
ajfa-14678	117	30	firms	firm	NOUN
ajfa-14678	117	31	that	that	PRON
ajfa-14678	117	32	are	be	AUX
ajfa-14678	117	33	well	well	ADV
ajfa-14678	117	34	structured	structured	ADJ
ajfa-14678	117	35	.	.	PUNCT
ajfa-14678	118	1	this	this	PRON
ajfa-14678	118	2	poses	pose	VERB
ajfa-14678	118	3	a	a	DET
ajfa-14678	118	4	question	question	NOUN
ajfa-14678	118	5	as	as	ADP
ajfa-14678	118	6	to	to	ADP
ajfa-14678	118	7	whether	whether	SCONJ
ajfa-14678	118	8	the	the	DET
ajfa-14678	118	9	size	size	NOUN
ajfa-14678	118	10	and	and	CCONJ
ajfa-14678	118	11	structure	structure	NOUN
ajfa-14678	118	12	of	of	ADP
ajfa-14678	118	13	these	these	DET
ajfa-14678	118	14	smes	sme	NOUN
ajfa-14678	118	15	were	be	AUX
ajfa-14678	118	16	considered	consider	VERB
ajfa-14678	118	17	by	by	ADP
ajfa-14678	118	18	the	the	DET
ajfa-14678	118	19	iasb	iasb	NOUN
ajfa-14678	118	20	when	when	SCONJ
ajfa-14678	118	21	designing	design	VERB
ajfa-14678	118	22	the	the	DET
ajfa-14678	118	23	standard	standard	NOUN
ajfa-14678	118	24	.	.	PUNCT
ajfa-14678	119	1	discussion	discussion	NOUN
ajfa-14678	119	2	of	of	ADP
ajfa-14678	119	3	results	result	NOUN
ajfa-14678	119	4	the	the	DET
ajfa-14678	119	5	awareness	awareness	NOUN
ajfa-14678	119	6	level	level	NOUN
ajfa-14678	119	7	of	of	ADP
ajfa-14678	119	8	and	and	CCONJ
ajfa-14678	119	9	the	the	DET
ajfa-14678	119	10	key	key	ADJ
ajfa-14678	119	11	motivators	motivator	NOUN
ajfa-14678	119	12	for	for	ADP
ajfa-14678	119	13	the	the	DET
ajfa-14678	119	14	adoption	adoption	NOUN
ajfa-14678	119	15	,	,	PUNCT
ajfa-14678	119	16	of	of	ADP
ajfa-14678	119	17	the	the	DET
ajfa-14678	119	18	ifrs	ifrs	PROPN
ajfa-14678	119	19	for	for	ADP
ajfa-14678	119	20	smes	sme	NOUN
ajfa-14678	119	21	.	.	PUNCT
ajfa-14678	120	1	asian	asian	ADJ
ajfa-14678	120	2	journal	journal	PROPN
ajfa-14678	120	3	of	of	ADP
ajfa-14678	120	4	finance	finance	PROPN
ajfa-14678	120	5	&	&	CCONJ
ajfa-14678	120	6	accounting	accounting	PROPN
ajfa-14678	120	7	issn	issn	PROPN
ajfa-14678	120	8	1946	1946	NUM
ajfa-14678	120	9	-	-	PUNCT
ajfa-14678	120	10	052x	052x	PROPN
ajfa-14678	120	11	2019	2019	NUM
ajfa-14678	120	12	,	,	PUNCT
ajfa-14678	120	13	vol	vol	NOUN
ajfa-14678	120	14	.	.	PROPN
ajfa-14678	120	15	11	11	NUM
ajfa-14678	120	16	,	,	PUNCT
ajfa-14678	120	17	no	no	INTJ
ajfa-14678	120	18	.	.	NOUN
ajfa-14678	120	19	1	1	NUM
ajfa-14678	120	20	249	249	NUM
ajfa-14678	120	21	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-14678	120	22	the	the	DET
ajfa-14678	120	23	ifrs	ifrs	PROPN
ajfa-14678	120	24	for	for	ADP
ajfa-14678	120	25	smes	sme	NOUN
ajfa-14678	120	26	,	,	PUNCT
ajfa-14678	120	27	was	be	AUX
ajfa-14678	120	28	initially	initially	ADV
ajfa-14678	120	29	introduced	introduce	VERB
ajfa-14678	120	30	in	in	ADP
ajfa-14678	120	31	july	july	PROPN
ajfa-14678	120	32	2009	2009	NUM
ajfa-14678	120	33	,	,	PUNCT
ajfa-14678	120	34	and	and	CCONJ
ajfa-14678	120	35	finally	finally	ADV
ajfa-14678	120	36	adopted	adopt	VERB
ajfa-14678	120	37	by	by	ADP
ajfa-14678	120	38	ghana	ghana	PROPN
ajfa-14678	120	39	in	in	ADP
ajfa-14678	120	40	2012	2012	NUM
ajfa-14678	120	41	by	by	ADP
ajfa-14678	120	42	the	the	DET
ajfa-14678	120	43	institute	institute	PROPN
ajfa-14678	120	44	of	of	ADP
ajfa-14678	120	45	chartered	chartered	PROPN
ajfa-14678	120	46	accountants	accountants	PROPN
ajfa-14678	120	47	ghana	ghana	PROPN
ajfa-14678	120	48	.	.	PUNCT
ajfa-14678	121	1	it	it	PRON
ajfa-14678	121	2	is	be	AUX
ajfa-14678	121	3	however	however	ADV
ajfa-14678	121	4	surprising	surprising	ADJ
ajfa-14678	121	5	that	that	SCONJ
ajfa-14678	121	6	,	,	PUNCT
ajfa-14678	121	7	60	60	NUM
ajfa-14678	121	8	%	%	NOUN
ajfa-14678	121	9	of	of	ADP
ajfa-14678	121	10	the	the	DET
ajfa-14678	121	11	total	total	ADJ
ajfa-14678	121	12	firms	firm	NOUN
ajfa-14678	121	13	interviewed	interview	VERB
ajfa-14678	121	14	in	in	ADP
ajfa-14678	121	15	madina	madina	PROPN
ajfa-14678	121	16	,	,	PUNCT
ajfa-14678	121	17	said	say	VERB
ajfa-14678	121	18	they	they	PRON
ajfa-14678	121	19	had	have	VERB
ajfa-14678	121	20	no	no	DET
ajfa-14678	121	21	knowledge	knowledge	NOUN
ajfa-14678	121	22	of	of	ADP
ajfa-14678	121	23	the	the	DET
ajfa-14678	121	24	said	say	VERB
ajfa-14678	121	25	standard	standard	NOUN
ajfa-14678	121	26	.	.	PUNCT
ajfa-14678	122	1	“	"	PUNCT
ajfa-14678	122	2	our	our	PRON
ajfa-14678	122	3	business	business	NOUN
ajfa-14678	122	4	is	be	AUX
ajfa-14678	122	5	not	not	PART
ajfa-14678	122	6	aware	aware	ADJ
ajfa-14678	122	7	of	of	ADP
ajfa-14678	122	8	any	any	DET
ajfa-14678	122	9	thing	thing	NOUN
ajfa-14678	122	10	called	call	VERB
ajfa-14678	122	11	ifrs	ifrs	PROPN
ajfa-14678	122	12	for	for	ADP
ajfa-14678	122	13	smes	sme	NOUN
ajfa-14678	122	14	;	;	PUNCT
ajfa-14678	122	15	can	can	AUX
ajfa-14678	122	16	you	you	PRON
ajfa-14678	122	17	tell	tell	VERB
ajfa-14678	122	18	us	we	PRON
ajfa-14678	122	19	about	about	ADP
ajfa-14678	122	20	it	it	PRON
ajfa-14678	122	21	?	?	PUNCT
ajfa-14678	123	1	ifrsforsmesr6	ifrsforsmesr6	PROPN
ajfa-14678	123	2	.	.	PUNCT
ajfa-14678	124	1	we	we	PRON
ajfa-14678	124	2	do	do	AUX
ajfa-14678	124	3	n’t	not	PART
ajfa-14678	124	4	have	have	VERB
ajfa-14678	124	5	any	any	DET
ajfa-14678	124	6	idea	idea	NOUN
ajfa-14678	124	7	on	on	ADP
ajfa-14678	124	8	what	what	PRON
ajfa-14678	124	9	the	the	DET
ajfa-14678	124	10	standard	standard	NOUN
ajfa-14678	124	11	is	be	AUX
ajfa-14678	124	12	although	although	SCONJ
ajfa-14678	124	13	we	we	PRON
ajfa-14678	124	14	have	have	AUX
ajfa-14678	124	15	heard	hear	VERB
ajfa-14678	124	16	of	of	ADP
ajfa-14678	124	17	it	it	PRON
ajfa-14678	124	18	ifrsforsmesr11	ifrsforsmesr11	VERB
ajfa-14678	124	19	.	.	PUNCT
ajfa-14678	125	1	these	these	DET
ajfa-14678	125	2	responses	response	NOUN
ajfa-14678	125	3	show	show	VERB
ajfa-14678	125	4	that	that	SCONJ
ajfa-14678	125	5	,	,	PUNCT
ajfa-14678	125	6	firms	firm	NOUN
ajfa-14678	125	7	have	have	VERB
ajfa-14678	125	8	no	no	DET
ajfa-14678	125	9	knowledge	knowledge	NOUN
ajfa-14678	125	10	of	of	ADP
ajfa-14678	125	11	the	the	DET
ajfa-14678	125	12	fact	fact	NOUN
ajfa-14678	125	13	that	that	SCONJ
ajfa-14678	125	14	a	a	DET
ajfa-14678	125	15	standard	standard	NOUN
ajfa-14678	125	16	has	have	AUX
ajfa-14678	125	17	been	be	AUX
ajfa-14678	125	18	adopted	adopt	VERB
ajfa-14678	125	19	on	on	ADP
ajfa-14678	125	20	their	their	PRON
ajfa-14678	125	21	behalf	behalf	NOUN
ajfa-14678	125	22	which	which	PRON
ajfa-14678	125	23	is	be	AUX
ajfa-14678	125	24	expected	expect	VERB
ajfa-14678	125	25	to	to	PART
ajfa-14678	125	26	solve	solve	VERB
ajfa-14678	125	27	their	their	PRON
ajfa-14678	125	28	challenges	challenge	NOUN
ajfa-14678	125	29	as	as	ADP
ajfa-14678	125	30	firms	firm	NOUN
ajfa-14678	125	31	.	.	PUNCT
ajfa-14678	126	1	this	this	DET
ajfa-14678	126	2	challenge	challenge	NOUN
ajfa-14678	126	3	was	be	AUX
ajfa-14678	126	4	also	also	ADV
ajfa-14678	126	5	identified	identify	VERB
ajfa-14678	126	6	by	by	ADP
ajfa-14678	126	7	arhin	arhin	PROPN
ajfa-14678	126	8	,	,	PUNCT
ajfa-14678	126	9	perprem	perprem	VERB
ajfa-14678	126	10	,	,	PUNCT
ajfa-14678	126	11	&	&	CCONJ
ajfa-14678	126	12	hulede	hulede	PROPN
ajfa-14678	126	13	(	(	PUNCT
ajfa-14678	126	14	2017	2017	NUM
ajfa-14678	126	15	)	)	PUNCT
ajfa-14678	126	16	in	in	ADP
ajfa-14678	126	17	their	their	PRON
ajfa-14678	126	18	study	study	NOUN
ajfa-14678	126	19	into	into	ADP
ajfa-14678	126	20	challenges	challenge	NOUN
ajfa-14678	126	21	of	of	ADP
ajfa-14678	126	22	adopting	adopt	VERB
ajfa-14678	126	23	and	and	CCONJ
ajfa-14678	126	24	implementing	implement	VERB
ajfa-14678	126	25	ifrs	ifrs	NOUN
ajfa-14678	126	26	for	for	ADP
ajfa-14678	126	27	smes	sme	NOUN
ajfa-14678	126	28	in	in	ADP
ajfa-14678	126	29	kumasi	kumasi	NOUN
ajfa-14678	126	30	who	who	PRON
ajfa-14678	126	31	argued	argue	VERB
ajfa-14678	126	32	that	that	SCONJ
ajfa-14678	126	33	,	,	PUNCT
ajfa-14678	126	34	most	most	ADJ
ajfa-14678	126	35	smes	sme	NOUN
ajfa-14678	126	36	have	have	VERB
ajfa-14678	126	37	no	no	DET
ajfa-14678	126	38	idea	idea	NOUN
ajfa-14678	126	39	of	of	ADP
ajfa-14678	126	40	the	the	DET
ajfa-14678	126	41	ifrs	ifrs	PROPN
ajfa-14678	126	42	for	for	ADP
ajfa-14678	126	43	smes	sme	NOUN
ajfa-14678	126	44	and	and	CCONJ
ajfa-14678	126	45	added	add	VERB
ajfa-14678	126	46	that	that	SCONJ
ajfa-14678	126	47	regulatory	regulatory	ADJ
ajfa-14678	126	48	bodies	body	NOUN
ajfa-14678	126	49	should	should	AUX
ajfa-14678	126	50	devise	devise	VERB
ajfa-14678	126	51	means	mean	NOUN
ajfa-14678	126	52	to	to	PART
ajfa-14678	126	53	create	create	VERB
ajfa-14678	126	54	awareness	awareness	NOUN
ajfa-14678	126	55	on	on	ADP
ajfa-14678	126	56	the	the	DET
ajfa-14678	126	57	said	say	VERB
ajfa-14678	126	58	standard	standard	NOUN
ajfa-14678	126	59	.	.	PUNCT
ajfa-14678	127	1	“	"	PUNCT
ajfa-14678	127	2	i	i	PRON
ajfa-14678	127	3	am	be	AUX
ajfa-14678	127	4	not	not	PART
ajfa-14678	127	5	aware	aware	ADJ
ajfa-14678	127	6	of	of	ADP
ajfa-14678	127	7	any	any	DET
ajfa-14678	127	8	standard	standard	NOUN
ajfa-14678	127	9	like	like	ADP
ajfa-14678	127	10	ifrs	ifrs	NOUN
ajfa-14678	127	11	for	for	ADP
ajfa-14678	127	12	smes	sme	NOUN
ajfa-14678	127	13	.	.	PUNCT
ajfa-14678	128	1	i	i	PRON
ajfa-14678	128	2	do	do	AUX
ajfa-14678	128	3	not	not	PART
ajfa-14678	128	4	make	make	VERB
ajfa-14678	128	5	any	any	DET
ajfa-14678	128	6	good	good	ADJ
ajfa-14678	128	7	sales	sale	NOUN
ajfa-14678	128	8	apart	apart	ADV
ajfa-14678	128	9	from	from	ADP
ajfa-14678	128	10	orders	order	NOUN
ajfa-14678	128	11	from	from	ADP
ajfa-14678	128	12	partners	partner	NOUN
ajfa-14678	128	13	to	to	PART
ajfa-14678	128	14	supply	supply	VERB
ajfa-14678	128	15	and	and	CCONJ
ajfa-14678	128	16	so	so	ADV
ajfa-14678	128	17	we	we	PRON
ajfa-14678	128	18	using	use	VERB
ajfa-14678	128	19	this	this	DET
ajfa-14678	128	20	standard	standard	NOUN
ajfa-14678	128	21	will	will	AUX
ajfa-14678	128	22	only	only	ADV
ajfa-14678	128	23	be	be	AUX
ajfa-14678	128	24	a	a	DET
ajfa-14678	128	25	burden	burden	NOUN
ajfa-14678	128	26	”	"	PUNCT
ajfa-14678	128	27	ifrsforsmesr1	ifrsforsmesr1	NOUN
ajfa-14678	128	28	.	.	PUNCT
ajfa-14678	129	1	owners	owner	NOUN
ajfa-14678	129	2	of	of	ADP
ajfa-14678	129	3	sole	sole	ADJ
ajfa-14678	129	4	proprietorship	proprietorship	NOUN
ajfa-14678	129	5	business	business	NOUN
ajfa-14678	129	6	chorused	chorus	VERB
ajfa-14678	129	7	similar	similar	ADJ
ajfa-14678	129	8	response	response	NOUN
ajfa-14678	129	9	that	that	SCONJ
ajfa-14678	129	10	,	,	PUNCT
ajfa-14678	129	11	they	they	PRON
ajfa-14678	129	12	did	do	AUX
ajfa-14678	129	13	not	not	PART
ajfa-14678	129	14	know	know	VERB
ajfa-14678	129	15	anything	anything	PRON
ajfa-14678	129	16	regarding	regard	VERB
ajfa-14678	129	17	the	the	DET
ajfa-14678	129	18	standard	standard	NOUN
ajfa-14678	129	19	being	be	AUX
ajfa-14678	129	20	referred	refer	VERB
ajfa-14678	129	21	to	to	ADP
ajfa-14678	129	22	,	,	PUNCT
ajfa-14678	129	23	by	by	ADP
ajfa-14678	129	24	the	the	DET
ajfa-14678	129	25	researchers	researcher	NOUN
ajfa-14678	129	26	.	.	PUNCT
ajfa-14678	130	1	to	to	ADP
ajfa-14678	130	2	the	the	DET
ajfa-14678	130	3	few	few	ADJ
ajfa-14678	130	4	who	who	PRON
ajfa-14678	130	5	did	do	AUX
ajfa-14678	130	6	not	not	PART
ajfa-14678	130	7	keep	keep	VERB
ajfa-14678	130	8	proper	proper	ADJ
ajfa-14678	130	9	records	record	NOUN
ajfa-14678	130	10	,	,	PUNCT
ajfa-14678	130	11	the	the	DET
ajfa-14678	130	12	standard	standard	NOUN
ajfa-14678	130	13	will	will	AUX
ajfa-14678	130	14	only	only	ADV
ajfa-14678	130	15	put	put	VERB
ajfa-14678	130	16	unnecessary	unnecessary	ADJ
ajfa-14678	130	17	responsibilities	responsibility	NOUN
ajfa-14678	130	18	on	on	ADP
ajfa-14678	130	19	them	they	PRON
ajfa-14678	130	20	of	of	ADP
ajfa-14678	130	21	which	which	PRON
ajfa-14678	130	22	they	they	PRON
ajfa-14678	130	23	are	be	AUX
ajfa-14678	130	24	not	not	PART
ajfa-14678	130	25	prepared	prepare	VERB
ajfa-14678	130	26	for	for	ADP
ajfa-14678	130	27	.	.	PUNCT
ajfa-14678	131	1	“	"	PUNCT
ajfa-14678	131	2	the	the	DET
ajfa-14678	131	3	business	business	NOUN
ajfa-14678	131	4	is	be	AUX
ajfa-14678	131	5	small	small	ADJ
ajfa-14678	131	6	and	and	CCONJ
ajfa-14678	131	7	can	can	AUX
ajfa-14678	131	8	not	not	PART
ajfa-14678	131	9	adopt	adopt	VERB
ajfa-14678	131	10	any	any	DET
ajfa-14678	131	11	standard	standard	NOUN
ajfa-14678	131	12	;	;	PUNCT
ajfa-14678	131	13	we	we	PRON
ajfa-14678	131	14	are	be	AUX
ajfa-14678	131	15	used	use	VERB
ajfa-14678	131	16	to	to	ADP
ajfa-14678	131	17	our	our	PRON
ajfa-14678	131	18	normal	normal	ADJ
ajfa-14678	131	19	way	way	NOUN
ajfa-14678	131	20	just	just	ADV
ajfa-14678	131	21	for	for	ADP
ajfa-14678	131	22	tax	tax	NOUN
ajfa-14678	131	23	purposes	purpose	NOUN
ajfa-14678	131	24	”	"	PUNCT
ajfa-14678	131	25	.	.	PUNCT
ajfa-14678	132	1	upon	upon	SCONJ
ajfa-14678	132	2	providing	provide	VERB
ajfa-14678	132	3	a	a	DET
ajfa-14678	132	4	few	few	ADJ
ajfa-14678	132	5	insights	insight	NOUN
ajfa-14678	132	6	into	into	ADP
ajfa-14678	132	7	the	the	DET
ajfa-14678	132	8	standard	standard	NOUN
ajfa-14678	132	9	to	to	ADP
ajfa-14678	132	10	these	these	DET
ajfa-14678	132	11	entities	entity	NOUN
ajfa-14678	132	12	,	,	PUNCT
ajfa-14678	132	13	the	the	DET
ajfa-14678	132	14	researchers	researcher	NOUN
ajfa-14678	132	15	realized	realize	VERB
ajfa-14678	132	16	that	that	SCONJ
ajfa-14678	132	17	these	these	DET
ajfa-14678	132	18	firms	firm	NOUN
ajfa-14678	132	19	have	have	VERB
ajfa-14678	132	20	little	little	ADJ
ajfa-14678	132	21	or	or	CCONJ
ajfa-14678	132	22	no	no	PRON
ajfa-14678	132	23	interest	interest	NOUN
ajfa-14678	132	24	in	in	ADP
ajfa-14678	132	25	whatever	whatever	PRON
ajfa-14678	132	26	the	the	DET
ajfa-14678	132	27	standard	standard	NOUN
ajfa-14678	132	28	had	have	AUX
ajfa-14678	132	29	for	for	ADP
ajfa-14678	132	30	them	they	PRON
ajfa-14678	132	31	and	and	CCONJ
ajfa-14678	132	32	as	as	ADP
ajfa-14678	132	33	such	such	ADJ
ajfa-14678	132	34	were	be	AUX
ajfa-14678	132	35	not	not	PART
ajfa-14678	132	36	prepared	prepared	ADJ
ajfa-14678	132	37	to	to	PART
ajfa-14678	132	38	learn	learn	VERB
ajfa-14678	132	39	anything	anything	PRON
ajfa-14678	132	40	about	about	ADP
ajfa-14678	132	41	the	the	DET
ajfa-14678	132	42	said	say	VERB
ajfa-14678	132	43	standard	standard	NOUN
ajfa-14678	132	44	.	.	PUNCT
ajfa-14678	133	1	there	there	PRON
ajfa-14678	133	2	is	be	VERB
ajfa-14678	133	3	a	a	DET
ajfa-14678	133	4	great	great	ADJ
ajfa-14678	133	5	need	need	NOUN
ajfa-14678	133	6	to	to	PART
ajfa-14678	133	7	commence	commence	VERB
ajfa-14678	133	8	an	an	DET
ajfa-14678	133	9	awareness	awareness	NOUN
ajfa-14678	133	10	campaign	campaign	NOUN
ajfa-14678	133	11	to	to	PART
ajfa-14678	133	12	educate	educate	VERB
ajfa-14678	133	13	smes	sme	NOUN
ajfa-14678	133	14	about	about	ADP
ajfa-14678	133	15	the	the	DET
ajfa-14678	133	16	need	need	NOUN
ajfa-14678	133	17	to	to	PART
ajfa-14678	133	18	adopt	adopt	VERB
ajfa-14678	133	19	this	this	DET
ajfa-14678	133	20	standard	standard	NOUN
ajfa-14678	133	21	.	.	PUNCT
ajfa-14678	133	22	kilic	kilic	PROPN
ajfa-14678	133	23	&	&	CCONJ
ajfa-14678	133	24	ataman	ataman	PROPN
ajfa-14678	133	25	(	(	PUNCT
ajfa-14678	133	26	2016	2016	NUM
ajfa-14678	133	27	)	)	PUNCT
ajfa-14678	133	28	in	in	ADP
ajfa-14678	133	29	a	a	DET
ajfa-14678	133	30	similar	similar	ADJ
ajfa-14678	133	31	study	study	NOUN
ajfa-14678	133	32	also	also	ADV
ajfa-14678	133	33	revealed	reveal	VERB
ajfa-14678	133	34	that	that	SCONJ
ajfa-14678	133	35	50	50	NUM
ajfa-14678	133	36	%	%	NOUN
ajfa-14678	133	37	of	of	ADP
ajfa-14678	133	38	their	their	PRON
ajfa-14678	133	39	total	total	ADJ
ajfa-14678	133	40	respondents	respondent	NOUN
ajfa-14678	133	41	had	have	VERB
ajfa-14678	133	42	moderate	moderate	ADJ
ajfa-14678	133	43	knowledge	knowledge	NOUN
ajfa-14678	133	44	while	while	SCONJ
ajfa-14678	133	45	30	30	NUM
ajfa-14678	133	46	%	%	NOUN
ajfa-14678	133	47	had	have	VERB
ajfa-14678	133	48	little	little	ADJ
ajfa-14678	133	49	or	or	CCONJ
ajfa-14678	133	50	no	no	PRON
ajfa-14678	133	51	knowledge	knowledge	NOUN
ajfa-14678	133	52	about	about	ADP
ajfa-14678	133	53	the	the	DET
ajfa-14678	133	54	standard	standard	NOUN
ajfa-14678	133	55	.	.	PUNCT
ajfa-14678	134	1	one	one	PRON
ajfa-14678	134	2	can	can	AUX
ajfa-14678	134	3	infer	infer	VERB
ajfa-14678	134	4	that	that	SCONJ
ajfa-14678	134	5	,	,	PUNCT
ajfa-14678	134	6	an	an	DET
ajfa-14678	134	7	awareness	awareness	NOUN
ajfa-14678	134	8	campaign	campaign	NOUN
ajfa-14678	134	9	is	be	AUX
ajfa-14678	134	10	generally	generally	ADV
ajfa-14678	134	11	needed	need	VERB
ajfa-14678	134	12	in	in	ADP
ajfa-14678	134	13	all	all	DET
ajfa-14678	134	14	the	the	DET
ajfa-14678	134	15	countries	country	NOUN
ajfa-14678	134	16	that	that	PRON
ajfa-14678	134	17	have	have	AUX
ajfa-14678	134	18	adopted	adopt	VERB
ajfa-14678	134	19	the	the	DET
ajfa-14678	134	20	standard	standard	NOUN
ajfa-14678	134	21	.	.	PUNCT
ajfa-14678	135	1	the	the	DET
ajfa-14678	135	2	benefits	benefit	NOUN
ajfa-14678	135	3	to	to	PART
ajfa-14678	135	4	be	be	AUX
ajfa-14678	135	5	derived	derive	VERB
ajfa-14678	135	6	from	from	ADP
ajfa-14678	135	7	the	the	DET
ajfa-14678	135	8	successful	successful	ADJ
ajfa-14678	135	9	implementation	implementation	NOUN
ajfa-14678	135	10	of	of	ADP
ajfa-14678	135	11	the	the	DET
ajfa-14678	135	12	ifrs	ifrs	PROPN
ajfa-14678	135	13	for	for	ADP
ajfa-14678	135	14	smes	sme	NOUN
ajfa-14678	135	15	the	the	DET
ajfa-14678	135	16	introduction	introduction	NOUN
ajfa-14678	135	17	of	of	ADP
ajfa-14678	135	18	the	the	DET
ajfa-14678	135	19	ifrs	ifrs	NOUN
ajfa-14678	135	20	for	for	ADP
ajfa-14678	135	21	smes	sme	NOUN
ajfa-14678	135	22	by	by	ADP
ajfa-14678	135	23	the	the	DET
ajfa-14678	135	24	iasb	iasb	NOUN
ajfa-14678	135	25	had	have	VERB
ajfa-14678	135	26	with	with	ADP
ajfa-14678	135	27	it	it	PRON
ajfa-14678	135	28	good	good	ADJ
ajfa-14678	135	29	reasons	reason	NOUN
ajfa-14678	135	30	to	to	PART
ajfa-14678	135	31	improve	improve	VERB
ajfa-14678	135	32	the	the	DET
ajfa-14678	135	33	financial	financial	ADJ
ajfa-14678	135	34	reporting	reporting	NOUN
ajfa-14678	135	35	framework	framework	NOUN
ajfa-14678	135	36	of	of	ADP
ajfa-14678	135	37	firms	firm	NOUN
ajfa-14678	135	38	specifically	specifically	ADV
ajfa-14678	135	39	smes	sme	NOUN
ajfa-14678	135	40	.	.	PUNCT
ajfa-14678	136	1	according	accord	VERB
ajfa-14678	136	2	to	to	ADP
ajfa-14678	136	3	zegal	zegal	PROPN
ajfa-14678	136	4	,	,	PUNCT
ajfa-14678	136	5	yosra	yosra	PROPN
ajfa-14678	136	6	,	,	PUNCT
ajfa-14678	136	7	&	&	CCONJ
ajfa-14678	136	8	sondra	sondra	PROPN
ajfa-14678	136	9	,	,	PUNCT
ajfa-14678	136	10	(	(	PUNCT
ajfa-14678	136	11	2011	2011	NUM
ajfa-14678	136	12	)	)	PUNCT
ajfa-14678	136	13	the	the	DET
ajfa-14678	136	14	adoption	adoption	NOUN
ajfa-14678	136	15	of	of	ADP
ajfa-14678	136	16	the	the	DET
ajfa-14678	136	17	standard	standard	NOUN
ajfa-14678	136	18	can	can	AUX
ajfa-14678	136	19	advance	advance	VERB
ajfa-14678	136	20	the	the	DET
ajfa-14678	136	21	quality	quality	NOUN
ajfa-14678	136	22	of	of	ADP
ajfa-14678	136	23	a	a	DET
ajfa-14678	136	24	firms	firm	NOUN
ajfa-14678	136	25	financial	financial	ADJ
ajfa-14678	136	26	reporting	reporting	NOUN
ajfa-14678	136	27	.	.	PUNCT
ajfa-14678	137	1	the	the	DET
ajfa-14678	137	2	standard	standard	NOUN
ajfa-14678	137	3	from	from	ADP
ajfa-14678	137	4	its	its	PRON
ajfa-14678	137	5	inception	inception	NOUN
ajfa-14678	137	6	promised	promise	VERB
ajfa-14678	137	7	,	,	PUNCT
ajfa-14678	137	8	among	among	ADP
ajfa-14678	137	9	other	other	ADJ
ajfa-14678	137	10	things	thing	NOUN
ajfa-14678	137	11	,	,	PUNCT
ajfa-14678	137	12	easy	easy	ADJ
ajfa-14678	137	13	understandability	understandability	NOUN
ajfa-14678	137	14	,	,	PUNCT
ajfa-14678	137	15	comparability	comparability	NOUN
ajfa-14678	137	16	and	and	CCONJ
ajfa-14678	137	17	the	the	DET
ajfa-14678	137	18	like	like	ADJ
ajfa-14678	137	19	.	.	PUNCT
ajfa-14678	138	1	despite	despite	SCONJ
ajfa-14678	138	2	the	the	DET
ajfa-14678	138	3	numerous	numerous	ADJ
ajfa-14678	138	4	challenges	challenge	NOUN
ajfa-14678	138	5	stated	state	VERB
ajfa-14678	138	6	by	by	ADP
ajfa-14678	138	7	the	the	DET
ajfa-14678	138	8	respondents	respondent	NOUN
ajfa-14678	138	9	,	,	PUNCT
ajfa-14678	138	10	a	a	DET
ajfa-14678	138	11	few	few	ADJ
ajfa-14678	138	12	of	of	ADP
ajfa-14678	138	13	them	they	PRON
ajfa-14678	138	14	spoke	speak	VERB
ajfa-14678	138	15	of	of	ADP
ajfa-14678	138	16	certain	certain	ADJ
ajfa-14678	138	17	benefits	benefit	NOUN
ajfa-14678	138	18	they	they	PRON
ajfa-14678	138	19	enjoyed	enjoy	VERB
ajfa-14678	138	20	in	in	ADP
ajfa-14678	138	21	the	the	DET
ajfa-14678	138	22	implementation	implementation	NOUN
ajfa-14678	138	23	of	of	ADP
ajfa-14678	138	24	the	the	DET
ajfa-14678	138	25	standard	standard	NOUN
ajfa-14678	138	26	.	.	PUNCT
ajfa-14678	139	1	“	"	PUNCT
ajfa-14678	139	2	since	since	SCONJ
ajfa-14678	139	3	we	we	PRON
ajfa-14678	139	4	always	always	ADV
ajfa-14678	139	5	had	have	VERB
ajfa-14678	139	6	our	our	PRON
ajfa-14678	139	7	financial	financial	ADJ
ajfa-14678	139	8	statements	statement	NOUN
ajfa-14678	139	9	prepared	prepare	VERB
ajfa-14678	139	10	in	in	ADP
ajfa-14678	139	11	our	our	PRON
ajfa-14678	139	12	own	own	ADJ
ajfa-14678	139	13	way	way	NOUN
ajfa-14678	139	14	without	without	ADP
ajfa-14678	139	15	any	any	DET
ajfa-14678	139	16	specific	specific	ADJ
ajfa-14678	139	17	format	format	NOUN
ajfa-14678	139	18	but	but	CCONJ
ajfa-14678	139	19	only	only	ADV
ajfa-14678	139	20	ensured	ensure	VERB
ajfa-14678	139	21	that	that	SCONJ
ajfa-14678	139	22	we	we	PRON
ajfa-14678	139	23	capture	capture	VERB
ajfa-14678	139	24	all	all	DET
ajfa-14678	139	25	our	our	PRON
ajfa-14678	139	26	expenses	expense	NOUN
ajfa-14678	139	27	as	as	ADV
ajfa-14678	139	28	well	well	ADV
ajfa-14678	139	29	as	as	ADP
ajfa-14678	139	30	our	our	PRON
ajfa-14678	139	31	revenues	revenue	NOUN
ajfa-14678	139	32	,	,	PUNCT
ajfa-14678	139	33	we	we	PRON
ajfa-14678	139	34	always	always	ADV
ajfa-14678	139	35	found	find	VERB
ajfa-14678	139	36	it	it	PRON
ajfa-14678	139	37	difficult	difficult	ADJ
ajfa-14678	139	38	to	to	PART
ajfa-14678	139	39	get	get	VERB
ajfa-14678	139	40	access	access	NOUN
ajfa-14678	139	41	to	to	ADP
ajfa-14678	139	42	credit	credit	NOUN
ajfa-14678	139	43	but	but	CCONJ
ajfa-14678	139	44	upon	upon	SCONJ
ajfa-14678	139	45	adopting	adopt	VERB
ajfa-14678	139	46	the	the	DET
ajfa-14678	139	47	standard	standard	NOUN
ajfa-14678	139	48	,	,	PUNCT
ajfa-14678	139	49	it	it	PRON
ajfa-14678	139	50	has	have	AUX
ajfa-14678	139	51	helped	help	VERB
ajfa-14678	139	52	us	we	PRON
ajfa-14678	139	53	gain	gain	VERB
ajfa-14678	139	54	financial	financial	ADJ
ajfa-14678	139	55	assistance	assistance	NOUN
ajfa-14678	139	56	from	from	ADP
ajfa-14678	139	57	banks	bank	NOUN
ajfa-14678	139	58	through	through	ADP
ajfa-14678	139	59	the	the	DET
ajfa-14678	139	60	preparation	preparation	NOUN
ajfa-14678	139	61	of	of	ADP
ajfa-14678	139	62	a	a	DET
ajfa-14678	139	63	good	good	ADJ
ajfa-14678	139	64	financial	financial	ADJ
ajfa-14678	139	65	statement	statement	NOUN
ajfa-14678	139	66	”	"	PUNCT
ajfa-14678	139	67	ifrsforsmesr5	ifrsforsmesr5	NOUN
ajfa-14678	139	68	.	.	PUNCT
ajfa-14678	140	1	two	two	NUM
ajfa-14678	140	2	respondents	respondent	NOUN
ajfa-14678	140	3	believed	believe	VERB
ajfa-14678	140	4	that	that	SCONJ
ajfa-14678	140	5	,	,	PUNCT
ajfa-14678	140	6	there	there	PRON
ajfa-14678	140	7	is	be	VERB
ajfa-14678	140	8	a	a	DET
ajfa-14678	140	9	positive	positive	ADJ
ajfa-14678	140	10	relationship	relationship	NOUN
ajfa-14678	140	11	between	between	ADP
ajfa-14678	140	12	quality	quality	NOUN
ajfa-14678	140	13	financial	financial	ADJ
ajfa-14678	140	14	statement	statement	NOUN
ajfa-14678	140	15	and	and	CCONJ
ajfa-14678	140	16	access	access	NOUN
ajfa-14678	140	17	to	to	ADP
ajfa-14678	140	18	credit	credit	NOUN
ajfa-14678	140	19	and	and	CCONJ
ajfa-14678	140	20	therefore	therefore	ADV
ajfa-14678	140	21	the	the	DET
ajfa-14678	140	22	successful	successful	ADJ
ajfa-14678	140	23	implementation	implementation	NOUN
ajfa-14678	140	24	of	of	ADP
ajfa-14678	140	25	asian	asian	ADJ
ajfa-14678	140	26	journal	journal	NOUN
ajfa-14678	140	27	of	of	ADP
ajfa-14678	140	28	finance	finance	PROPN
ajfa-14678	140	29	&	&	CCONJ
ajfa-14678	140	30	accounting	accounting	PROPN
ajfa-14678	140	31	issn	issn	PROPN
ajfa-14678	140	32	1946	1946	NUM
ajfa-14678	140	33	-	-	PUNCT
ajfa-14678	140	34	052x	052x	PROPN
ajfa-14678	140	35	2019	2019	NUM
ajfa-14678	140	36	,	,	PUNCT
ajfa-14678	140	37	vol	vol	NOUN
ajfa-14678	140	38	.	.	PROPN
ajfa-14678	140	39	11	11	NUM
ajfa-14678	140	40	,	,	PUNCT
ajfa-14678	140	41	no	no	INTJ
ajfa-14678	140	42	.	.	NOUN
ajfa-14678	140	43	1	1	NUM
ajfa-14678	140	44	250	250	NUM
ajfa-14678	140	45	ajfa.macrothink.org	ajfa.macrothink.org	VERB
ajfa-14678	140	46	the	the	DET
ajfa-14678	140	47	ifrs	ifrs	PROPN
ajfa-14678	140	48	for	for	ADP
ajfa-14678	140	49	smes	sme	NOUN
ajfa-14678	140	50	should	should	AUX
ajfa-14678	140	51	also	also	ADV
ajfa-14678	140	52	help	help	VERB
ajfa-14678	140	53	other	other	ADJ
ajfa-14678	140	54	firms	firm	NOUN
ajfa-14678	140	55	in	in	ADP
ajfa-14678	140	56	the	the	DET
ajfa-14678	140	57	quest	quest	NOUN
ajfa-14678	140	58	to	to	PART
ajfa-14678	140	59	secure	secure	VERB
ajfa-14678	140	60	financial	financial	ADJ
ajfa-14678	140	61	assistance	assistance	NOUN
ajfa-14678	140	62	.	.	PUNCT
ajfa-14678	141	1	this	this	PRON
ajfa-14678	141	2	supports	support	VERB
ajfa-14678	141	3	the	the	DET
ajfa-14678	141	4	argument	argument	NOUN
ajfa-14678	141	5	by	by	ADP
ajfa-14678	141	6	(	(	PUNCT
ajfa-14678	141	7	rudzani	rudzani	PROPN
ajfa-14678	141	8	&	&	CCONJ
ajfa-14678	141	9	charles	charles	PROPN
ajfa-14678	141	10	,	,	PUNCT
ajfa-14678	141	11	2016	2016	NUM
ajfa-14678	141	12	)	)	PUNCT
ajfa-14678	141	13	that	that	SCONJ
ajfa-14678	141	14	firms	firm	NOUN
ajfa-14678	141	15	get	get	VERB
ajfa-14678	141	16	easy	easy	ADJ
ajfa-14678	141	17	access	access	NOUN
ajfa-14678	141	18	to	to	ADP
ajfa-14678	141	19	loans	loan	NOUN
ajfa-14678	141	20	when	when	SCONJ
ajfa-14678	141	21	they	they	PRON
ajfa-14678	141	22	can	can	AUX
ajfa-14678	141	23	present	present	VERB
ajfa-14678	141	24	financial	financial	ADJ
ajfa-14678	141	25	statements	statement	NOUN
ajfa-14678	141	26	that	that	PRON
ajfa-14678	141	27	are	be	AUX
ajfa-14678	141	28	acceptable	acceptable	ADJ
ajfa-14678	141	29	by	by	ADP
ajfa-14678	141	30	banks	bank	NOUN
ajfa-14678	141	31	for	for	ADP
ajfa-14678	141	32	their	their	PRON
ajfa-14678	141	33	assessment	assessment	NOUN
ajfa-14678	141	34	before	before	ADP
ajfa-14678	141	35	granting	grant	VERB
ajfa-14678	141	36	loans	loan	NOUN
ajfa-14678	141	37	.	.	PUNCT
ajfa-14678	142	1	“	"	PUNCT
ajfa-14678	142	2	i	i	PRON
ajfa-14678	142	3	had	have	VERB
ajfa-14678	142	4	some	some	DET
ajfa-14678	142	5	business	business	NOUN
ajfa-14678	142	6	partners	partner	NOUN
ajfa-14678	142	7	who	who	PRON
ajfa-14678	142	8	wanted	want	VERB
ajfa-14678	142	9	to	to	PART
ajfa-14678	142	10	invest	invest	VERB
ajfa-14678	142	11	in	in	ADP
ajfa-14678	142	12	my	my	PRON
ajfa-14678	142	13	business	business	NOUN
ajfa-14678	142	14	but	but	CCONJ
ajfa-14678	142	15	they	they	PRON
ajfa-14678	142	16	were	be	AUX
ajfa-14678	142	17	not	not	PART
ajfa-14678	142	18	comfortable	comfortable	ADJ
ajfa-14678	142	19	with	with	ADP
ajfa-14678	142	20	how	how	SCONJ
ajfa-14678	142	21	i	i	PRON
ajfa-14678	142	22	prepare	prepare	VERB
ajfa-14678	142	23	my	my	PRON
ajfa-14678	142	24	financial	financial	ADJ
ajfa-14678	142	25	statement	statement	NOUN
ajfa-14678	142	26	but	but	CCONJ
ajfa-14678	142	27	when	when	SCONJ
ajfa-14678	142	28	i	i	PRON
ajfa-14678	142	29	started	start	VERB
ajfa-14678	142	30	using	use	VERB
ajfa-14678	142	31	this	this	DET
ajfa-14678	142	32	standard	standard	NOUN
ajfa-14678	142	33	,	,	PUNCT
ajfa-14678	142	34	i	i	PRON
ajfa-14678	142	35	have	have	AUX
ajfa-14678	142	36	had	have	VERB
ajfa-14678	142	37	three	three	NUM
ajfa-14678	142	38	business	business	NOUN
ajfa-14678	142	39	partners	partner	NOUN
ajfa-14678	142	40	investing	invest	VERB
ajfa-14678	142	41	in	in	ADP
ajfa-14678	142	42	my	my	PRON
ajfa-14678	142	43	business	business	NOUN
ajfa-14678	142	44	and	and	CCONJ
ajfa-14678	142	45	in	in	ADP
ajfa-14678	142	46	my	my	PRON
ajfa-14678	142	47	view	view	NOUN
ajfa-14678	142	48	i	i	PRON
ajfa-14678	142	49	think	think	VERB
ajfa-14678	142	50	there	there	PRON
ajfa-14678	142	51	might	might	AUX
ajfa-14678	142	52	other	other	ADJ
ajfa-14678	142	53	future	future	ADJ
ajfa-14678	142	54	benefits	benefit	NOUN
ajfa-14678	142	55	which	which	PRON
ajfa-14678	142	56	i	i	PRON
ajfa-14678	142	57	am	be	AUX
ajfa-14678	142	58	yet	yet	ADV
ajfa-14678	142	59	to	to	PART
ajfa-14678	142	60	enjoy	enjoy	VERB
ajfa-14678	142	61	with	with	ADP
ajfa-14678	142	62	the	the	DET
ajfa-14678	142	63	passage	passage	NOUN
ajfa-14678	142	64	of	of	ADP
ajfa-14678	142	65	time	time	NOUN
ajfa-14678	142	66	ifrsforsmesr20	ifrsforsmesr20	ADV
ajfa-14678	142	67	.	.	PUNCT
ajfa-14678	143	1	this	this	PRON
ajfa-14678	143	2	tells	tell	VERB
ajfa-14678	143	3	that	that	DET
ajfa-14678	143	4	investor	investor	NOUN
ajfa-14678	143	5	confidence	confidence	NOUN
ajfa-14678	143	6	in	in	ADP
ajfa-14678	143	7	firms	firm	NOUN
ajfa-14678	143	8	’	'	PUNCT
ajfa-14678	143	9	financial	financial	ADJ
ajfa-14678	143	10	statement	statement	NOUN
ajfa-14678	143	11	is	be	AUX
ajfa-14678	143	12	paramount	paramount	ADJ
ajfa-14678	143	13	when	when	SCONJ
ajfa-14678	143	14	it	it	PRON
ajfa-14678	143	15	comes	come	VERB
ajfa-14678	143	16	to	to	ADP
ajfa-14678	143	17	choosing	choose	VERB
ajfa-14678	143	18	a	a	DET
ajfa-14678	143	19	company	company	NOUN
ajfa-14678	143	20	for	for	ADP
ajfa-14678	143	21	investment	investment	NOUN
ajfa-14678	143	22	.	.	PUNCT
ajfa-14678	144	1	this	this	PRON
ajfa-14678	144	2	supports	support	VERB
ajfa-14678	144	3	the	the	DET
ajfa-14678	144	4	argument	argument	NOUN
ajfa-14678	144	5	by	by	ADP
ajfa-14678	144	6	the	the	DET
ajfa-14678	144	7	iasb	iasb	ADJ
ajfa-14678	144	8	2009	2009	NUM
ajfa-14678	144	9	that	that	PRON
ajfa-14678	144	10	,	,	PUNCT
ajfa-14678	144	11	if	if	SCONJ
ajfa-14678	144	12	capital	capital	NOUN
ajfa-14678	144	13	providers	provider	NOUN
ajfa-14678	144	14	do	do	AUX
ajfa-14678	144	15	not	not	PART
ajfa-14678	144	16	understand	understand	VERB
ajfa-14678	144	17	or	or	CCONJ
ajfa-14678	144	18	have	have	VERB
ajfa-14678	144	19	confidence	confidence	NOUN
ajfa-14678	144	20	in	in	ADP
ajfa-14678	144	21	the	the	DET
ajfa-14678	144	22	financial	financial	ADJ
ajfa-14678	144	23	information	information	NOUN
ajfa-14678	144	24	they	they	PRON
ajfa-14678	144	25	receive	receive	VERB
ajfa-14678	144	26	,	,	PUNCT
ajfa-14678	144	27	an	an	DET
ajfa-14678	144	28	sme	sme	NOUN
ajfa-14678	144	29	’s	’s	PART
ajfa-14678	144	30	access	access	NOUN
ajfa-14678	144	31	to	to	ADP
ajfa-14678	144	32	,	,	PUNCT
ajfa-14678	144	33	and	and	CCONJ
ajfa-14678	144	34	cost	cost	NOUN
ajfa-14678	144	35	of	of	ADP
ajfa-14678	144	36	capital	capital	NOUN
ajfa-14678	144	37	will	will	AUX
ajfa-14678	144	38	suffer	suffer	VERB
ajfa-14678	144	39	.	.	PUNCT
ajfa-14678	145	1	“	"	PUNCT
ajfa-14678	145	2	now	now	ADV
ajfa-14678	145	3	that	that	SCONJ
ajfa-14678	145	4	we	we	PRON
ajfa-14678	145	5	can	can	AUX
ajfa-14678	145	6	clearly	clearly	ADV
ajfa-14678	145	7	identify	identify	VERB
ajfa-14678	145	8	our	our	PRON
ajfa-14678	145	9	capital	capital	NOUN
ajfa-14678	145	10	expenses	expense	NOUN
ajfa-14678	145	11	from	from	ADP
ajfa-14678	145	12	the	the	DET
ajfa-14678	145	13	revenue	revenue	NOUN
ajfa-14678	145	14	types	type	NOUN
ajfa-14678	145	15	,	,	PUNCT
ajfa-14678	145	16	we	we	PRON
ajfa-14678	145	17	now	now	ADV
ajfa-14678	145	18	get	get	VERB
ajfa-14678	145	19	a	a	DET
ajfa-14678	145	20	true	true	ADJ
ajfa-14678	145	21	reflection	reflection	NOUN
ajfa-14678	145	22	of	of	ADP
ajfa-14678	145	23	our	our	PRON
ajfa-14678	145	24	profit	profit	NOUN
ajfa-14678	145	25	for	for	ADP
ajfa-14678	145	26	the	the	DET
ajfa-14678	145	27	period	period	NOUN
ajfa-14678	145	28	end	end	NOUN
ajfa-14678	145	29	.	.	PUNCT
ajfa-14678	146	1	the	the	DET
ajfa-14678	146	2	business	business	NOUN
ajfa-14678	146	3	is	be	AUX
ajfa-14678	146	4	now	now	ADV
ajfa-14678	146	5	able	able	ADJ
ajfa-14678	146	6	to	to	PART
ajfa-14678	146	7	clearly	clearly	ADV
ajfa-14678	146	8	assess	assess	VERB
ajfa-14678	146	9	its	its	PRON
ajfa-14678	146	10	financial	financial	ADJ
ajfa-14678	146	11	performance	performance	NOUN
ajfa-14678	146	12	for	for	ADP
ajfa-14678	146	13	the	the	DET
ajfa-14678	146	14	period	period	NOUN
ajfa-14678	146	15	and	and	CCONJ
ajfa-14678	146	16	make	make	VERB
ajfa-14678	146	17	the	the	DET
ajfa-14678	146	18	necessary	necessary	ADJ
ajfa-14678	146	19	decisions	decision	NOUN
ajfa-14678	146	20	.	.	PUNCT
ajfa-14678	147	1	this	this	PRON
ajfa-14678	147	2	will	will	AUX
ajfa-14678	147	3	also	also	ADV
ajfa-14678	147	4	help	help	VERB
ajfa-14678	147	5	us	we	PRON
ajfa-14678	147	6	to	to	PART
ajfa-14678	147	7	state	state	VERB
ajfa-14678	147	8	the	the	DET
ajfa-14678	147	9	correct	correct	ADJ
ajfa-14678	147	10	tax	tax	NOUN
ajfa-14678	147	11	amount	amount	NOUN
ajfa-14678	147	12	for	for	ADP
ajfa-14678	147	13	every	every	DET
ajfa-14678	147	14	period	period	NOUN
ajfa-14678	147	15	easily	easily	ADV
ajfa-14678	147	16	”	"	PUNCT
ajfa-14678	147	17	ifrsforsmesr13	ifrsforsmesr13	NOUN
ajfa-14678	147	18	.	.	PUNCT
ajfa-14678	148	1	quiet	quiet	VERB
ajfa-14678	148	2	an	an	DET
ajfa-14678	148	3	appreciable	appreciable	ADJ
ajfa-14678	148	4	number	number	NOUN
ajfa-14678	148	5	of	of	ADP
ajfa-14678	148	6	smes	sme	NOUN
ajfa-14678	148	7	asserted	assert	VERB
ajfa-14678	148	8	that	that	SCONJ
ajfa-14678	148	9	they	they	PRON
ajfa-14678	148	10	had	have	VERB
ajfa-14678	148	11	no	no	DET
ajfa-14678	148	12	benefit	benefit	NOUN
ajfa-14678	148	13	locally	locally	ADV
ajfa-14678	148	14	from	from	ADP
ajfa-14678	148	15	the	the	DET
ajfa-14678	148	16	implementation	implementation	NOUN
ajfa-14678	148	17	of	of	ADP
ajfa-14678	148	18	the	the	DET
ajfa-14678	148	19	standard	standard	NOUN
ajfa-14678	148	20	.	.	PUNCT
ajfa-14678	149	1	“	"	PUNCT
ajfa-14678	149	2	we	we	PRON
ajfa-14678	149	3	are	be	AUX
ajfa-14678	149	4	not	not	PART
ajfa-14678	149	5	getting	get	VERB
ajfa-14678	149	6	any	any	DET
ajfa-14678	149	7	benefit	benefit	NOUN
ajfa-14678	149	8	from	from	ADP
ajfa-14678	149	9	the	the	DET
ajfa-14678	149	10	use	use	NOUN
ajfa-14678	149	11	of	of	ADP
ajfa-14678	149	12	the	the	DET
ajfa-14678	149	13	standard	standard	NOUN
ajfa-14678	149	14	so	so	SCONJ
ajfa-14678	149	15	if	if	SCONJ
ajfa-14678	149	16	it	it	PRON
ajfa-14678	149	17	comes	come	VERB
ajfa-14678	149	18	to	to	ADP
ajfa-14678	149	19	benefits	benefit	NOUN
ajfa-14678	149	20	what	what	PRON
ajfa-14678	149	21	we	we	PRON
ajfa-14678	149	22	can	can	AUX
ajfa-14678	149	23	lay	lay	VERB
ajfa-14678	149	24	hand	hand	NOUN
ajfa-14678	149	25	on	on	ADP
ajfa-14678	149	26	is	be	AUX
ajfa-14678	149	27	the	the	DET
ajfa-14678	149	28	knowledge	knowledge	NOUN
ajfa-14678	149	29	that	that	PRON
ajfa-14678	149	30	we	we	PRON
ajfa-14678	149	31	are	be	AUX
ajfa-14678	149	32	complying	comply	VERB
ajfa-14678	149	33	with	with	ADP
ajfa-14678	149	34	regulatory	regulatory	ADJ
ajfa-14678	149	35	requirement	requirement	NOUN
ajfa-14678	149	36	and	and	CCONJ
ajfa-14678	149	37	avoiding	avoid	VERB
ajfa-14678	149	38	any	any	DET
ajfa-14678	149	39	penalty	penalty	NOUN
ajfa-14678	149	40	from	from	ADP
ajfa-14678	149	41	noncompliance	noncompliance	NOUN
ajfa-14678	149	42	”	"	PUNCT
ajfa-14678	149	43	.	.	PUNCT
ajfa-14678	150	1	“	"	PUNCT
ajfa-14678	150	2	although	although	SCONJ
ajfa-14678	150	3	we	we	PRON
ajfa-14678	150	4	are	be	AUX
ajfa-14678	150	5	using	use	VERB
ajfa-14678	150	6	the	the	DET
ajfa-14678	150	7	standard	standard	NOUN
ajfa-14678	150	8	,	,	PUNCT
ajfa-14678	150	9	we	we	PRON
ajfa-14678	150	10	have	have	AUX
ajfa-14678	150	11	not	not	PART
ajfa-14678	150	12	had	have	VERB
ajfa-14678	150	13	anything	anything	PRON
ajfa-14678	150	14	to	to	PART
ajfa-14678	150	15	do	do	VERB
ajfa-14678	150	16	with	with	ADP
ajfa-14678	150	17	international	international	ADJ
ajfa-14678	150	18	credit	credit	NOUN
ajfa-14678	150	19	facilities	facility	NOUN
ajfa-14678	150	20	or	or	CCONJ
ajfa-14678	150	21	any	any	DET
ajfa-14678	150	22	international	international	ADJ
ajfa-14678	150	23	investment	investment	NOUN
ajfa-14678	150	24	from	from	ADP
ajfa-14678	150	25	and	and	CCONJ
ajfa-14678	150	26	a	a	DET
ajfa-14678	150	27	foreign	foreign	ADJ
ajfa-14678	150	28	investor	investor	NOUN
ajfa-14678	151	1	but	but	CCONJ
ajfa-14678	151	2	we	we	PRON
ajfa-14678	151	3	have	have	AUX
ajfa-14678	151	4	had	have	VERB
ajfa-14678	151	5	benefits	benefit	NOUN
ajfa-14678	151	6	within	within	ADP
ajfa-14678	151	7	the	the	DET
ajfa-14678	151	8	country	country	NOUN
ajfa-14678	151	9	”	"	PUNCT
ajfa-14678	151	10	ifrsforsmesr17	ifrsforsmesr17	NOUN
ajfa-14678	151	11	“	"	PUNCT
ajfa-14678	151	12	although	although	SCONJ
ajfa-14678	151	13	we	we	PRON
ajfa-14678	151	14	have	have	VERB
ajfa-14678	151	15	international	international	ADJ
ajfa-14678	151	16	investors	investor	NOUN
ajfa-14678	151	17	,	,	PUNCT
ajfa-14678	151	18	it	it	PRON
ajfa-14678	151	19	was	be	AUX
ajfa-14678	151	20	not	not	PART
ajfa-14678	151	21	as	as	ADP
ajfa-14678	151	22	a	a	DET
ajfa-14678	151	23	result	result	NOUN
ajfa-14678	151	24	of	of	ADP
ajfa-14678	151	25	the	the	DET
ajfa-14678	151	26	ifrs	ifrs	PROPN
ajfa-14678	151	27	for	for	ADP
ajfa-14678	151	28	smes	sme	NOUN
ajfa-14678	151	29	adoption	adoption	NOUN
ajfa-14678	151	30	that	that	PRON
ajfa-14678	151	31	they	they	PRON
ajfa-14678	151	32	invested	invest	VERB
ajfa-14678	151	33	in	in	ADP
ajfa-14678	151	34	this	this	DET
ajfa-14678	151	35	company	company	NOUN
ajfa-14678	151	36	.	.	PUNCT
ajfa-14678	152	1	this	this	PRON
ajfa-14678	152	2	is	be	AUX
ajfa-14678	152	3	because	because	SCONJ
ajfa-14678	152	4	we	we	PRON
ajfa-14678	152	5	had	have	VERB
ajfa-14678	152	6	them	they	PRON
ajfa-14678	152	7	as	as	ADP
ajfa-14678	152	8	investors	investor	NOUN
ajfa-14678	152	9	because	because	SCONJ
ajfa-14678	152	10	they	they	PRON
ajfa-14678	152	11	are	be	AUX
ajfa-14678	152	12	relatives	relative	NOUN
ajfa-14678	152	13	and	and	CCONJ
ajfa-14678	152	14	they	they	PRON
ajfa-14678	152	15	also	also	ADV
ajfa-14678	152	16	invested	invest	VERB
ajfa-14678	152	17	into	into	ADP
ajfa-14678	152	18	the	the	DET
ajfa-14678	152	19	company	company	NOUN
ajfa-14678	152	20	before	before	SCONJ
ajfa-14678	152	21	we	we	PRON
ajfa-14678	152	22	adopted	adopt	VERB
ajfa-14678	152	23	and	and	CCONJ
ajfa-14678	152	24	implemented	implement	VERB
ajfa-14678	152	25	the	the	DET
ajfa-14678	152	26	standard	standard	ADJ
ajfa-14678	152	27	ifrsforsmesr3	ifrsforsmesr3	NOUN
ajfa-14678	152	28	.	.	PUNCT
ajfa-14678	153	1	none	none	NOUN
ajfa-14678	153	2	of	of	ADP
ajfa-14678	153	3	the	the	DET
ajfa-14678	153	4	responses	response	NOUN
ajfa-14678	153	5	showed	show	VERB
ajfa-14678	153	6	that	that	SCONJ
ajfa-14678	153	7	,	,	PUNCT
ajfa-14678	153	8	any	any	DET
ajfa-14678	153	9	firm	firm	NOUN
ajfa-14678	153	10	has	have	AUX
ajfa-14678	153	11	had	have	VERB
ajfa-14678	153	12	any	any	DET
ajfa-14678	153	13	international	international	ADJ
ajfa-14678	153	14	benefit	benefit	NOUN
ajfa-14678	153	15	.	.	PUNCT
ajfa-14678	154	1	these	these	PRON
ajfa-14678	154	2	raises	raise	VERB
ajfa-14678	154	3	the	the	DET
ajfa-14678	154	4	question	question	NOUN
ajfa-14678	154	5	as	as	ADP
ajfa-14678	154	6	to	to	ADP
ajfa-14678	154	7	whether	whether	SCONJ
ajfa-14678	154	8	smes	sme	NOUN
ajfa-14678	154	9	in	in	ADP
ajfa-14678	154	10	madina	madina	PROPN
ajfa-14678	154	11	and	and	CCONJ
ajfa-14678	154	12	by	by	ADP
ajfa-14678	154	13	extension	extension	NOUN
ajfa-14678	154	14	the	the	DET
ajfa-14678	154	15	country	country	NOUN
ajfa-14678	154	16	ghana	ghana	PROPN
ajfa-14678	154	17	has	have	AUX
ajfa-14678	154	18	had	have	VERB
ajfa-14678	154	19	more	more	ADJ
ajfa-14678	154	20	benefits	benefit	NOUN
ajfa-14678	154	21	than	than	ADP
ajfa-14678	154	22	challenges	challenge	NOUN
ajfa-14678	154	23	from	from	ADP
ajfa-14678	154	24	the	the	DET
ajfa-14678	154	25	adoption	adoption	NOUN
ajfa-14678	154	26	and	and	CCONJ
ajfa-14678	154	27	implementation	implementation	NOUN
ajfa-14678	154	28	of	of	ADP
ajfa-14678	154	29	the	the	DET
ajfa-14678	154	30	ifrs	ifrs	NOUN
ajfa-14678	154	31	for	for	ADP
ajfa-14678	154	32	smes	sme	NOUN
ajfa-14678	154	33	.	.	PUNCT
ajfa-14678	155	1	a	a	DET
ajfa-14678	155	2	similar	similar	ADJ
ajfa-14678	155	3	study	study	NOUN
ajfa-14678	155	4	conducted	conduct	VERB
ajfa-14678	155	5	at	at	ADP
ajfa-14678	155	6	kumasi	kumasi	NOUN
ajfa-14678	155	7	one	one	NUM
ajfa-14678	155	8	of	of	ADP
ajfa-14678	155	9	the	the	DET
ajfa-14678	155	10	largest	large	ADJ
ajfa-14678	155	11	cities	city	NOUN
ajfa-14678	155	12	in	in	ADP
ajfa-14678	155	13	the	the	DET
ajfa-14678	155	14	country	country	NOUN
ajfa-14678	155	15	also	also	ADV
ajfa-14678	155	16	showed	show	VERB
ajfa-14678	155	17	that	that	SCONJ
ajfa-14678	155	18	the	the	DET
ajfa-14678	155	19	level	level	NOUN
ajfa-14678	155	20	of	of	ADP
ajfa-14678	155	21	adoption	adoption	NOUN
ajfa-14678	155	22	of	of	ADP
ajfa-14678	155	23	the	the	DET
ajfa-14678	155	24	standard	standard	NOUN
ajfa-14678	155	25	is	be	AUX
ajfa-14678	155	26	quite	quite	ADV
ajfa-14678	155	27	abysmal	abysmal	ADJ
ajfa-14678	155	28	probably	probably	ADV
ajfa-14678	155	29	because	because	SCONJ
ajfa-14678	155	30	smes	sme	NOUN
ajfa-14678	155	31	in	in	ADP
ajfa-14678	155	32	the	the	DET
ajfa-14678	155	33	country	country	NOUN
ajfa-14678	155	34	has	have	AUX
ajfa-14678	155	35	gained	gain	VERB
ajfa-14678	155	36	very	very	ADV
ajfa-14678	155	37	little	little	ADJ
ajfa-14678	155	38	of	of	ADP
ajfa-14678	155	39	any	any	DET
ajfa-14678	155	40	benefits	benefit	NOUN
ajfa-14678	155	41	from	from	ADP
ajfa-14678	155	42	the	the	DET
ajfa-14678	155	43	introduction	introduction	NOUN
ajfa-14678	155	44	of	of	ADP
ajfa-14678	155	45	the	the	DET
ajfa-14678	155	46	standard	standard	NOUN
ajfa-14678	155	47	.	.	PUNCT
ajfa-14678	156	1	aboagye	aboagye	PROPN
ajfa-14678	156	2	-	-	PUNCT
ajfa-14678	156	3	okyere	okyere	PROPN
ajfa-14678	156	4	&	&	CCONJ
ajfa-14678	156	5	agbeibor	agbeibor	PROPN
ajfa-14678	156	6	,	,	PUNCT
ajfa-14678	156	7	(	(	PUNCT
ajfa-14678	156	8	2012	2012	NUM
ajfa-14678	156	9	)	)	PUNCT
ajfa-14678	156	10	also	also	ADV
ajfa-14678	156	11	discovered	discover	VERB
ajfa-14678	156	12	in	in	ADP
ajfa-14678	156	13	their	their	PRON
ajfa-14678	156	14	study	study	NOUN
ajfa-14678	156	15	that	that	SCONJ
ajfa-14678	156	16	,	,	PUNCT
ajfa-14678	156	17	70	70	NUM
ajfa-14678	156	18	%	%	NOUN
ajfa-14678	156	19	of	of	ADP
ajfa-14678	156	20	the	the	DET
ajfa-14678	156	21	issues	issue	NOUN
ajfa-14678	156	22	that	that	PRON
ajfa-14678	156	23	the	the	DET
ajfa-14678	156	24	standard	standard	NOUN
ajfa-14678	156	25	was	be	AUX
ajfa-14678	156	26	established	establish	VERB
ajfa-14678	156	27	to	to	PART
ajfa-14678	156	28	solve	solve	VERB
ajfa-14678	156	29	,	,	PUNCT
ajfa-14678	156	30	were	be	AUX
ajfa-14678	156	31	found	find	VERB
ajfa-14678	156	32	to	to	PART
ajfa-14678	156	33	be	be	AUX
ajfa-14678	156	34	irrelevant	irrelevant	ADJ
ajfa-14678	156	35	to	to	ADP
ajfa-14678	156	36	smes	sme	NOUN
ajfa-14678	156	37	which	which	PRON
ajfa-14678	156	38	also	also	ADV
ajfa-14678	156	39	explains	explain	VERB
ajfa-14678	156	40	why	why	SCONJ
ajfa-14678	156	41	smes	sme	NOUN
ajfa-14678	156	42	are	be	AUX
ajfa-14678	156	43	not	not	PART
ajfa-14678	156	44	benefiting	benefit	VERB
ajfa-14678	156	45	greatly	greatly	ADV
ajfa-14678	156	46	from	from	ADP
ajfa-14678	156	47	the	the	DET
ajfa-14678	156	48	standard	standard	NOUN
ajfa-14678	156	49	.	.	PUNCT
ajfa-14678	157	1	the	the	DET
ajfa-14678	157	2	challenges	challenge	NOUN
ajfa-14678	157	3	encountered	encounter	VERB
ajfa-14678	157	4	by	by	ADP
ajfa-14678	157	5	firms	firm	NOUN
ajfa-14678	157	6	in	in	ADP
ajfa-14678	157	7	the	the	DET
ajfa-14678	157	8	implementation	implementation	NOUN
ajfa-14678	157	9	of	of	ADP
ajfa-14678	157	10	the	the	DET
ajfa-14678	157	11	ifrs	ifrs	NOUN
ajfa-14678	157	12	for	for	ADP
ajfa-14678	157	13	smes	sme	NOUN
ajfa-14678	157	14	challenges	challenge	NOUN
ajfa-14678	157	15	have	have	AUX
ajfa-14678	157	16	become	become	VERB
ajfa-14678	157	17	a	a	DET
ajfa-14678	157	18	part	part	NOUN
ajfa-14678	157	19	of	of	ADP
ajfa-14678	157	20	every	every	DET
ajfa-14678	157	21	human	human	ADJ
ajfa-14678	157	22	endeavor	endeavor	NOUN
ajfa-14678	157	23	and	and	CCONJ
ajfa-14678	157	24	draws	draw	VERB
ajfa-14678	157	25	a	a	DET
ajfa-14678	157	26	line	line	NOUN
ajfa-14678	157	27	between	between	ADP
ajfa-14678	157	28	human	human	ADJ
ajfa-14678	157	29	imaginations	imagination	NOUN
ajfa-14678	157	30	and	and	CCONJ
ajfa-14678	157	31	reality	reality	NOUN
ajfa-14678	157	32	in	in	ADP
ajfa-14678	157	33	the	the	DET
ajfa-14678	157	34	world	world	NOUN
ajfa-14678	157	35	.	.	PUNCT
ajfa-14678	158	1	responses	response	NOUN
ajfa-14678	158	2	from	from	ADP
ajfa-14678	158	3	our	our	PRON
ajfa-14678	158	4	respondents	respondent	NOUN
ajfa-14678	158	5	have	have	AUX
ajfa-14678	158	6	sparked	spark	VERB
ajfa-14678	158	7	several	several	ADJ
ajfa-14678	158	8	issues	issue	NOUN
ajfa-14678	158	9	regarding	regard	VERB
ajfa-14678	158	10	the	the	DET
ajfa-14678	158	11	implementation	implementation	NOUN
ajfa-14678	158	12	of	of	ADP
ajfa-14678	158	13	the	the	DET
ajfa-14678	158	14	new	new	ADJ
ajfa-14678	158	15	standard	standard	NOUN
ajfa-14678	158	16	,	,	PUNCT
ajfa-14678	158	17	ifrs	ifrs	NOUN
ajfa-14678	158	18	for	for	ADP
ajfa-14678	158	19	smes	sme	NOUN
ajfa-14678	158	20	.	.	PUNCT
ajfa-14678	159	1	however	however	ADV
ajfa-14678	159	2	,	,	PUNCT
ajfa-14678	159	3	countries	country	NOUN
ajfa-14678	159	4	that	that	PRON
ajfa-14678	159	5	decided	decide	VERB
ajfa-14678	159	6	to	to	PART
ajfa-14678	159	7	and	and	CCONJ
ajfa-14678	159	8	have	have	AUX
ajfa-14678	159	9	adopted	adopt	VERB
ajfa-14678	159	10	the	the	DET
ajfa-14678	159	11	standard	standard	NOUN
ajfa-14678	159	12	were	be	AUX
ajfa-14678	159	13	expected	expect	VERB
ajfa-14678	159	14	to	to	PART
ajfa-14678	159	15	enjoy	enjoy	VERB
ajfa-14678	159	16	maximum	maximum	ADJ
ajfa-14678	159	17	benefits	benefit	NOUN
ajfa-14678	159	18	with	with	ADP
ajfa-14678	159	19	asian	asian	ADJ
ajfa-14678	159	20	journal	journal	NOUN
ajfa-14678	159	21	of	of	ADP
ajfa-14678	159	22	finance	finance	PROPN
ajfa-14678	159	23	&	&	CCONJ
ajfa-14678	159	24	accounting	accounting	PROPN
ajfa-14678	159	25	issn	issn	PROPN
ajfa-14678	159	26	1946	1946	NUM
ajfa-14678	159	27	-	-	PUNCT
ajfa-14678	159	28	052x	052x	PROPN
ajfa-14678	159	29	2019	2019	NUM
ajfa-14678	159	30	,	,	PUNCT
ajfa-14678	159	31	vol	vol	NOUN
ajfa-14678	159	32	.	.	PROPN
ajfa-14678	160	1	11	11	NUM
ajfa-14678	160	2	,	,	PUNCT
ajfa-14678	160	3	no	no	INTJ
ajfa-14678	160	4	.	.	NOUN
ajfa-14678	160	5	1	1	NUM
ajfa-14678	160	6	251	251	NUM
ajfa-14678	160	7	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	160	8	very	very	ADV
ajfa-14678	160	9	little	little	ADJ
ajfa-14678	160	10	room	room	NOUN
ajfa-14678	160	11	for	for	ADP
ajfa-14678	160	12	challenges	challenge	NOUN
ajfa-14678	160	13	.	.	PUNCT
ajfa-14678	161	1	most	most	ADJ
ajfa-14678	161	2	of	of	ADP
ajfa-14678	161	3	these	these	DET
ajfa-14678	161	4	countries	country	NOUN
ajfa-14678	161	5	were	be	AUX
ajfa-14678	161	6	driven	drive	VERB
ajfa-14678	161	7	by	by	ADP
ajfa-14678	161	8	high	high	ADJ
ajfa-14678	161	9	motivating	motivating	NOUN
ajfa-14678	161	10	indicators	indicator	NOUN
ajfa-14678	161	11	to	to	PART
ajfa-14678	161	12	adopt	adopt	VERB
ajfa-14678	161	13	the	the	DET
ajfa-14678	161	14	standard	standard	NOUN
ajfa-14678	161	15	and	and	CCONJ
ajfa-14678	161	16	therefore	therefore	ADV
ajfa-14678	161	17	expected	expect	VERB
ajfa-14678	161	18	to	to	PART
ajfa-14678	161	19	experience	experience	VERB
ajfa-14678	161	20	the	the	DET
ajfa-14678	161	21	impact	impact	NOUN
ajfa-14678	161	22	of	of	ADP
ajfa-14678	161	23	these	these	DET
ajfa-14678	161	24	motivating	motivating	NOUN
ajfa-14678	161	25	factors	factor	NOUN
ajfa-14678	161	26	on	on	ADP
ajfa-14678	161	27	the	the	DET
ajfa-14678	161	28	life	life	NOUN
ajfa-14678	161	29	of	of	ADP
ajfa-14678	161	30	their	their	PRON
ajfa-14678	161	31	businesses	business	NOUN
ajfa-14678	161	32	.	.	PUNCT
ajfa-14678	162	1	it	it	PRON
ajfa-14678	162	2	is	be	AUX
ajfa-14678	162	3	in	in	ADP
ajfa-14678	162	4	this	this	DET
ajfa-14678	162	5	regard	regard	NOUN
ajfa-14678	162	6	that	that	SCONJ
ajfa-14678	162	7	,	,	PUNCT
ajfa-14678	162	8	marcellan	marcellan	X
ajfa-14678	162	9	(	(	PUNCT
ajfa-14678	162	10	2009	2009	NUM
ajfa-14678	162	11	)	)	PUNCT
ajfa-14678	162	12	said	say	VERB
ajfa-14678	162	13	that	that	SCONJ
ajfa-14678	162	14	,	,	PUNCT
ajfa-14678	162	15	global	global	ADJ
ajfa-14678	162	16	recognition	recognition	NOUN
ajfa-14678	162	17	,	,	PUNCT
ajfa-14678	162	18	attraction	attraction	NOUN
ajfa-14678	162	19	of	of	ADP
ajfa-14678	162	20	talented	talented	ADJ
ajfa-14678	162	21	finance	finance	NOUN
ajfa-14678	162	22	people	people	NOUN
ajfa-14678	162	23	and	and	CCONJ
ajfa-14678	162	24	the	the	DET
ajfa-14678	162	25	easiness	easiness	NOUN
ajfa-14678	162	26	in	in	ADP
ajfa-14678	162	27	implementing	implement	VERB
ajfa-14678	162	28	the	the	DET
ajfa-14678	162	29	full	full	ADJ
ajfa-14678	162	30	ifrs	ifrs	NOUN
ajfa-14678	162	31	when	when	SCONJ
ajfa-14678	162	32	required	require	VERB
ajfa-14678	162	33	were	be	AUX
ajfa-14678	162	34	the	the	DET
ajfa-14678	162	35	reasons	reason	NOUN
ajfa-14678	162	36	that	that	PRON
ajfa-14678	162	37	necessitated	necessitate	VERB
ajfa-14678	162	38	the	the	DET
ajfa-14678	162	39	release	release	NOUN
ajfa-14678	162	40	of	of	ADP
ajfa-14678	162	41	the	the	DET
ajfa-14678	162	42	ifrs	ifrs	NOUN
ajfa-14678	162	43	for	for	ADP
ajfa-14678	162	44	smes	sme	NOUN
ajfa-14678	162	45	.	.	PUNCT
ajfa-14678	163	1	in	in	ADP
ajfa-14678	163	2	the	the	DET
ajfa-14678	163	3	same	same	ADJ
ajfa-14678	163	4	vein	vein	NOUN
ajfa-14678	163	5	,	,	PUNCT
ajfa-14678	163	6	different	different	ADJ
ajfa-14678	163	7	authors	author	NOUN
ajfa-14678	163	8	have	have	AUX
ajfa-14678	163	9	argued	argue	VERB
ajfa-14678	163	10	that	that	SCONJ
ajfa-14678	163	11	,	,	PUNCT
ajfa-14678	163	12	the	the	DET
ajfa-14678	163	13	supplementary	supplementary	ADJ
ajfa-14678	163	14	benefits	benefit	NOUN
ajfa-14678	163	15	to	to	ADP
ajfa-14678	163	16	a	a	DET
ajfa-14678	163	17	firm	firm	NOUN
ajfa-14678	163	18	implementing	implement	VERB
ajfa-14678	163	19	the	the	DET
ajfa-14678	163	20	standard	standard	NOUN
ajfa-14678	163	21	,	,	PUNCT
ajfa-14678	163	22	will	will	AUX
ajfa-14678	163	23	include	include	VERB
ajfa-14678	163	24	qualification	qualification	NOUN
ajfa-14678	163	25	to	to	ADP
ajfa-14678	163	26	government	government	NOUN
ajfa-14678	163	27	tenders	tender	NOUN
ajfa-14678	163	28	and	and	CCONJ
ajfa-14678	163	29	bank	bank	NOUN
ajfa-14678	163	30	loans	loan	NOUN
ajfa-14678	163	31	.	.	PUNCT
ajfa-14678	164	1	based	base	VERB
ajfa-14678	164	2	on	on	ADP
ajfa-14678	164	3	this	this	DET
ajfa-14678	164	4	assumption	assumption	NOUN
ajfa-14678	164	5	,	,	PUNCT
ajfa-14678	164	6	one	one	PRON
ajfa-14678	164	7	would	would	AUX
ajfa-14678	164	8	expect	expect	VERB
ajfa-14678	164	9	these	these	DET
ajfa-14678	164	10	smes	sme	NOUN
ajfa-14678	164	11	in	in	ADP
ajfa-14678	164	12	madina	madina	PROPN
ajfa-14678	164	13	to	to	PART
ajfa-14678	164	14	attract	attract	VERB
ajfa-14678	164	15	more	more	ADJ
ajfa-14678	164	16	business	business	NOUN
ajfa-14678	164	17	or	or	CCONJ
ajfa-14678	164	18	sales	sale	NOUN
ajfa-14678	164	19	and	and	CCONJ
ajfa-14678	164	20	to	to	PART
ajfa-14678	164	21	find	find	VERB
ajfa-14678	164	22	it	it	PRON
ajfa-14678	164	23	easier	easy	ADJ
ajfa-14678	164	24	to	to	PART
ajfa-14678	164	25	obtain	obtain	VERB
ajfa-14678	164	26	bank	bank	NOUN
ajfa-14678	164	27	loans	loan	NOUN
ajfa-14678	164	28	,	,	PUNCT
ajfa-14678	164	29	however	however	ADV
ajfa-14678	164	30	,	,	PUNCT
ajfa-14678	164	31	responses	response	NOUN
ajfa-14678	164	32	from	from	ADP
ajfa-14678	164	33	ifrsforsmesr9	ifrsforsmesr9	NOUN
ajfa-14678	164	34	10	10	NUM
ajfa-14678	164	35	,	,	PUNCT
ajfa-14678	164	36	16	16	NUM
ajfa-14678	164	37	,	,	PUNCT
ajfa-14678	164	38	20	20	NUM
ajfa-14678	164	39	do	do	AUX
ajfa-14678	164	40	not	not	PART
ajfa-14678	164	41	support	support	VERB
ajfa-14678	164	42	this	this	DET
ajfa-14678	164	43	assumption	assumption	NOUN
ajfa-14678	164	44	as	as	SCONJ
ajfa-14678	164	45	they	they	PRON
ajfa-14678	164	46	emphatically	emphatically	ADV
ajfa-14678	164	47	stated	state	VERB
ajfa-14678	164	48	that	that	SCONJ
ajfa-14678	164	49	the	the	DET
ajfa-14678	164	50	adoption	adoption	NOUN
ajfa-14678	164	51	of	of	ADP
ajfa-14678	164	52	the	the	DET
ajfa-14678	164	53	standard	standard	NOUN
ajfa-14678	164	54	has	have	AUX
ajfa-14678	164	55	not	not	PART
ajfa-14678	164	56	added	add	VERB
ajfa-14678	164	57	any	any	DET
ajfa-14678	164	58	significant	significant	ADJ
ajfa-14678	164	59	benefit	benefit	NOUN
ajfa-14678	164	60	to	to	ADP
ajfa-14678	164	61	the	the	DET
ajfa-14678	164	62	firm	firm	NOUN
ajfa-14678	164	63	during	during	ADP
ajfa-14678	164	64	and	and	CCONJ
ajfa-14678	164	65	after	after	ADP
ajfa-14678	164	66	its	its	PRON
ajfa-14678	164	67	implementation	implementation	NOUN
ajfa-14678	164	68	with	with	ADP
ajfa-14678	164	69	difference	difference	NOUN
ajfa-14678	164	70	in	in	ADP
ajfa-14678	164	71	paper	paper	NOUN
ajfa-14678	164	72	works	work	NOUN
ajfa-14678	164	73	being	be	AUX
ajfa-14678	164	74	the	the	DET
ajfa-14678	164	75	only	only	ADJ
ajfa-14678	164	76	change	change	NOUN
ajfa-14678	164	77	.	.	PUNCT
ajfa-14678	165	1	to	to	ADP
ajfa-14678	165	2	these	these	DET
ajfa-14678	165	3	firms	firm	NOUN
ajfa-14678	165	4	,	,	PUNCT
ajfa-14678	165	5	the	the	DET
ajfa-14678	165	6	level	level	NOUN
ajfa-14678	165	7	of	of	ADP
ajfa-14678	165	8	business	business	NOUN
ajfa-14678	165	9	activities	activity	NOUN
ajfa-14678	165	10	,	,	PUNCT
ajfa-14678	165	11	such	such	ADJ
ajfa-14678	165	12	as	as	ADP
ajfa-14678	165	13	sales	sale	NOUN
ajfa-14678	165	14	,	,	PUNCT
ajfa-14678	165	15	purchases	purchase	NOUN
ajfa-14678	165	16	,	,	PUNCT
ajfa-14678	165	17	ability	ability	NOUN
ajfa-14678	165	18	to	to	PART
ajfa-14678	165	19	secure	secure	VERB
ajfa-14678	165	20	credit	credit	NOUN
ajfa-14678	165	21	facilities	facility	NOUN
ajfa-14678	165	22	,	,	PUNCT
ajfa-14678	165	23	external	external	ADJ
ajfa-14678	165	24	investment	investment	NOUN
ajfa-14678	165	25	and	and	CCONJ
ajfa-14678	165	26	the	the	DET
ajfa-14678	165	27	like	like	INTJ
ajfa-14678	165	28	have	have	AUX
ajfa-14678	165	29	seen	see	VERB
ajfa-14678	165	30	little	little	ADJ
ajfa-14678	165	31	or	or	CCONJ
ajfa-14678	165	32	no	no	PRON
ajfa-14678	165	33	improvement	improvement	NOUN
ajfa-14678	165	34	and	and	CCONJ
ajfa-14678	165	35	this	this	DET
ajfa-14678	165	36	view	view	NOUN
ajfa-14678	165	37	was	be	AUX
ajfa-14678	165	38	also	also	ADV
ajfa-14678	165	39	held	hold	VERB
ajfa-14678	165	40	by	by	ADP
ajfa-14678	165	41	rudzani	rudzani	PROPN
ajfa-14678	165	42	&	&	CCONJ
ajfa-14678	165	43	charles	charles	PROPN
ajfa-14678	165	44	(	(	PUNCT
ajfa-14678	165	45	2016	2016	NUM
ajfa-14678	165	46	)	)	PUNCT
ajfa-14678	165	47	that	that	SCONJ
ajfa-14678	165	48	most	most	ADJ
ajfa-14678	165	49	smes	sme	NOUN
ajfa-14678	165	50	who	who	PRON
ajfa-14678	165	51	have	have	AUX
ajfa-14678	165	52	adopted	adopt	VERB
ajfa-14678	165	53	the	the	DET
ajfa-14678	165	54	popular	popular	ADJ
ajfa-14678	165	55	standard	standard	NOUN
ajfa-14678	165	56	,	,	PUNCT
ajfa-14678	165	57	could	could	AUX
ajfa-14678	165	58	not	not	PART
ajfa-14678	165	59	clearly	clearly	ADV
ajfa-14678	165	60	identify	identify	VERB
ajfa-14678	165	61	any	any	DET
ajfa-14678	165	62	improvement	improvement	NOUN
ajfa-14678	165	63	that	that	PRON
ajfa-14678	165	64	the	the	DET
ajfa-14678	165	65	standard	standard	NOUN
ajfa-14678	165	66	has	have	AUX
ajfa-14678	165	67	provided	provide	VERB
ajfa-14678	165	68	to	to	ADP
ajfa-14678	165	69	their	their	PRON
ajfa-14678	165	70	businesses	business	NOUN
ajfa-14678	165	71	.	.	PUNCT
ajfa-14678	166	1	in	in	ADP
ajfa-14678	166	2	the	the	DET
ajfa-14678	166	3	view	view	NOUN
ajfa-14678	166	4	of	of	ADP
ajfa-14678	166	5	ifrsforsmesr18“our	ifrsforsmesr18“our	DET
ajfa-14678	166	6	accounting	accounting	NOUN
ajfa-14678	166	7	staff	staff	NOUN
ajfa-14678	166	8	were	be	AUX
ajfa-14678	166	9	not	not	PART
ajfa-14678	166	10	highly	highly	ADV
ajfa-14678	166	11	skilled	skilled	ADJ
ajfa-14678	166	12	in	in	ADP
ajfa-14678	166	13	the	the	DET
ajfa-14678	166	14	standard	standard	NOUN
ajfa-14678	166	15	to	to	PART
ajfa-14678	166	16	support	support	VERB
ajfa-14678	166	17	the	the	DET
ajfa-14678	166	18	entity	entity	NOUN
ajfa-14678	166	19	in	in	ADP
ajfa-14678	166	20	the	the	DET
ajfa-14678	166	21	implementation	implementation	NOUN
ajfa-14678	166	22	processes	process	NOUN
ajfa-14678	166	23	at	at	ADP
ajfa-14678	166	24	the	the	DET
ajfa-14678	166	25	initial	initial	ADJ
ajfa-14678	166	26	stage	stage	NOUN
ajfa-14678	166	27	and	and	CCONJ
ajfa-14678	166	28	i	i	PRON
ajfa-14678	166	29	believe	believe	VERB
ajfa-14678	166	30	is	be	AUX
ajfa-14678	166	31	due	due	ADJ
ajfa-14678	166	32	to	to	ADP
ajfa-14678	166	33	the	the	DET
ajfa-14678	166	34	fact	fact	NOUN
ajfa-14678	166	35	that	that	SCONJ
ajfa-14678	166	36	the	the	DET
ajfa-14678	166	37	format	format	NOUN
ajfa-14678	166	38	we	we	PRON
ajfa-14678	166	39	have	have	AUX
ajfa-14678	166	40	been	be	AUX
ajfa-14678	166	41	using	use	VERB
ajfa-14678	166	42	which	which	PRON
ajfa-14678	166	43	makes	make	VERB
ajfa-14678	166	44	the	the	DET
ajfa-14678	166	45	preparation	preparation	NOUN
ajfa-14678	166	46	easy	easy	ADJ
ajfa-14678	166	47	,	,	PUNCT
ajfa-14678	166	48	is	be	AUX
ajfa-14678	166	49	far	far	ADV
ajfa-14678	166	50	different	different	ADJ
ajfa-14678	166	51	from	from	ADP
ajfa-14678	166	52	that	that	PRON
ajfa-14678	166	53	of	of	ADP
ajfa-14678	166	54	the	the	DET
ajfa-14678	166	55	ifrs	ifrs	PROPN
ajfa-14678	166	56	for	for	ADP
ajfa-14678	166	57	smes	sme	NOUN
ajfa-14678	166	58	and	and	CCONJ
ajfa-14678	166	59	more	more	ADV
ajfa-14678	166	60	so	so	ADV
ajfa-14678	166	61	,	,	PUNCT
ajfa-14678	166	62	the	the	DET
ajfa-14678	166	63	standard	standard	NOUN
ajfa-14678	166	64	is	be	AUX
ajfa-14678	166	65	quiet	quiet	ADJ
ajfa-14678	166	66	difficult	difficult	ADJ
ajfa-14678	166	67	”	"	PUNCT
ajfa-14678	166	68	.	.	PUNCT
ajfa-14678	167	1	out	out	ADP
ajfa-14678	167	2	of	of	ADP
ajfa-14678	167	3	the	the	DET
ajfa-14678	167	4	users	user	NOUN
ajfa-14678	167	5	of	of	ADP
ajfa-14678	167	6	the	the	DET
ajfa-14678	167	7	standard	standard	NOUN
ajfa-14678	167	8	in	in	ADP
ajfa-14678	167	9	the	the	DET
ajfa-14678	167	10	preparation	preparation	NOUN
ajfa-14678	167	11	of	of	ADP
ajfa-14678	167	12	their	their	PRON
ajfa-14678	167	13	financial	financial	ADJ
ajfa-14678	167	14	statement	statement	NOUN
ajfa-14678	167	15	,	,	PUNCT
ajfa-14678	167	16	ifrsforsmesr14	ifrsforsmesr14	NOUN
ajfa-14678	167	17	,	,	PUNCT
ajfa-14678	167	18	ifrsforsmesr20	ifrsforsmesr20	ADV
ajfa-14678	167	19	,	,	PUNCT
ajfa-14678	167	20	in	in	ADP
ajfa-14678	167	21	support	support	NOUN
ajfa-14678	167	22	of	of	ADP
ajfa-14678	167	23	the	the	DET
ajfa-14678	167	24	opinion	opinion	NOUN
ajfa-14678	167	25	above	above	ADV
ajfa-14678	167	26	also	also	ADV
ajfa-14678	167	27	believed	believe	VERB
ajfa-14678	167	28	that	that	SCONJ
ajfa-14678	167	29	,	,	PUNCT
ajfa-14678	167	30	there	there	PRON
ajfa-14678	167	31	are	be	VERB
ajfa-14678	167	32	some	some	DET
ajfa-14678	167	33	prerequisite	prerequisite	NOUN
ajfa-14678	167	34	skills	skill	NOUN
ajfa-14678	167	35	needed	need	VERB
ajfa-14678	167	36	by	by	ADP
ajfa-14678	167	37	smes	sme	NOUN
ajfa-14678	167	38	such	such	ADJ
ajfa-14678	167	39	as	as	ADP
ajfa-14678	167	40	knowledge	knowledge	NOUN
ajfa-14678	167	41	and	and	CCONJ
ajfa-14678	167	42	ability	ability	NOUN
ajfa-14678	167	43	to	to	PART
ajfa-14678	167	44	interpret	interpret	VERB
ajfa-14678	167	45	and	and	CCONJ
ajfa-14678	167	46	apply	apply	VERB
ajfa-14678	167	47	all	all	DET
ajfa-14678	167	48	sections	section	NOUN
ajfa-14678	167	49	of	of	ADP
ajfa-14678	167	50	the	the	DET
ajfa-14678	167	51	standard	standard	NOUN
ajfa-14678	167	52	successfully	successfully	ADV
ajfa-14678	167	53	.	.	PUNCT
ajfa-14678	168	1	to	to	ADP
ajfa-14678	168	2	these	these	DET
ajfa-14678	168	3	firms	firm	NOUN
ajfa-14678	168	4	,	,	PUNCT
ajfa-14678	168	5	their	their	PRON
ajfa-14678	168	6	staff	staff	NOUN
ajfa-14678	168	7	do	do	AUX
ajfa-14678	168	8	not	not	PART
ajfa-14678	168	9	possess	possess	VERB
ajfa-14678	168	10	such	such	ADJ
ajfa-14678	168	11	skills	skill	NOUN
ajfa-14678	168	12	hence	hence	ADV
ajfa-14678	168	13	implementation	implementation	NOUN
ajfa-14678	168	14	of	of	ADP
ajfa-14678	168	15	the	the	DET
ajfa-14678	168	16	standard	standard	NOUN
ajfa-14678	168	17	had	have	AUX
ajfa-14678	168	18	been	be	AUX
ajfa-14678	168	19	a	a	DET
ajfa-14678	168	20	challenge	challenge	NOUN
ajfa-14678	168	21	.	.	PUNCT
ajfa-14678	169	1	this	this	DET
ajfa-14678	169	2	challenge	challenge	NOUN
ajfa-14678	169	3	was	be	AUX
ajfa-14678	169	4	equally	equally	ADV
ajfa-14678	169	5	realized	realize	VERB
ajfa-14678	169	6	from	from	ADP
ajfa-14678	169	7	a	a	DET
ajfa-14678	169	8	similar	similar	ADJ
ajfa-14678	169	9	study	study	NOUN
ajfa-14678	169	10	conducted	conduct	VERB
ajfa-14678	169	11	by	by	ADP
ajfa-14678	169	12	(	(	PUNCT
ajfa-14678	169	13	rudzani	rudzani	PROPN
ajfa-14678	169	14	&	&	CCONJ
ajfa-14678	169	15	charles	charles	PROPN
ajfa-14678	169	16	,	,	PUNCT
ajfa-14678	169	17	2016	2016	NUM
ajfa-14678	169	18	)	)	PUNCT
ajfa-14678	169	19	in	in	ADP
ajfa-14678	169	20	their	their	PRON
ajfa-14678	169	21	quest	quest	NOUN
ajfa-14678	169	22	to	to	PART
ajfa-14678	169	23	find	find	VERB
ajfa-14678	169	24	the	the	DET
ajfa-14678	169	25	challenges	challenge	NOUN
ajfa-14678	169	26	that	that	PRON
ajfa-14678	169	27	smes	sme	NOUN
ajfa-14678	169	28	in	in	ADP
ajfa-14678	169	29	south	south	PROPN
ajfa-14678	169	30	africa	africa	PROPN
ajfa-14678	169	31	encounter	encounter	VERB
ajfa-14678	169	32	when	when	SCONJ
ajfa-14678	169	33	implementing	implement	VERB
ajfa-14678	169	34	the	the	DET
ajfa-14678	169	35	ifrs	ifrs	NOUN
ajfa-14678	169	36	for	for	ADP
ajfa-14678	169	37	smes	sme	NOUN
ajfa-14678	169	38	.	.	PUNCT
ajfa-14678	170	1	complexity	complexity	NOUN
ajfa-14678	170	2	of	of	ADP
ajfa-14678	170	3	the	the	DET
ajfa-14678	170	4	ifrs	ifrs	PROPN
ajfa-14678	170	5	for	for	ADP
ajfa-14678	170	6	smes	sme	NOUN
ajfa-14678	170	7	is	be	AUX
ajfa-14678	170	8	a	a	DET
ajfa-14678	170	9	reason	reason	NOUN
ajfa-14678	170	10	why	why	SCONJ
ajfa-14678	170	11	the	the	DET
ajfa-14678	170	12	respondents	respondent	NOUN
ajfa-14678	170	13	under	under	ADP
ajfa-14678	170	14	this	this	DET
ajfa-14678	170	15	study	study	NOUN
ajfa-14678	170	16	argued	argue	VERB
ajfa-14678	170	17	that	that	SCONJ
ajfa-14678	170	18	they	they	PRON
ajfa-14678	170	19	lacked	lack	VERB
ajfa-14678	170	20	the	the	DET
ajfa-14678	170	21	necessary	necessary	ADJ
ajfa-14678	170	22	skills	skill	NOUN
ajfa-14678	170	23	needed	need	VERB
ajfa-14678	170	24	to	to	PART
ajfa-14678	170	25	implement	implement	VERB
ajfa-14678	170	26	the	the	DET
ajfa-14678	170	27	standard	standard	NOUN
ajfa-14678	170	28	.	.	PUNCT
ajfa-14678	171	1	samugh	samugh	NOUN
ajfa-14678	171	2	and	and	CCONJ
ajfa-14678	171	3	devi	devi	PROPN
ajfa-14678	171	4	(	(	PUNCT
ajfa-14678	171	5	2015	2015	NUM
ajfa-14678	171	6	)	)	PUNCT
ajfa-14678	171	7	also	also	ADV
ajfa-14678	171	8	stated	state	VERB
ajfa-14678	171	9	in	in	ADP
ajfa-14678	171	10	their	their	PRON
ajfa-14678	171	11	findings	finding	NOUN
ajfa-14678	171	12	that	that	SCONJ
ajfa-14678	171	13	,	,	PUNCT
ajfa-14678	171	14	the	the	DET
ajfa-14678	171	15	low	low	ADJ
ajfa-14678	171	16	patronage	patronage	NOUN
ajfa-14678	171	17	of	of	ADP
ajfa-14678	171	18	the	the	DET
ajfa-14678	171	19	standard	standard	NOUN
ajfa-14678	171	20	by	by	ADP
ajfa-14678	171	21	smes	sme	NOUN
ajfa-14678	171	22	is	be	AUX
ajfa-14678	171	23	due	due	ADJ
ajfa-14678	171	24	to	to	ADP
ajfa-14678	171	25	its	its	PRON
ajfa-14678	171	26	complex	complex	ADJ
ajfa-14678	171	27	nature	nature	NOUN
ajfa-14678	171	28	and	and	CCONJ
ajfa-14678	171	29	the	the	DET
ajfa-14678	171	30	low	low	ADJ
ajfa-14678	171	31	level	level	NOUN
ajfa-14678	171	32	of	of	ADP
ajfa-14678	171	33	technical	technical	ADJ
ajfa-14678	171	34	knowledge	knowledge	NOUN
ajfa-14678	171	35	among	among	ADP
ajfa-14678	171	36	smes	sme	NOUN
ajfa-14678	171	37	.	.	PUNCT
ajfa-14678	172	1	rudzani	rudzani	PROPN
ajfa-14678	172	2	and	and	CCONJ
ajfa-14678	172	3	charles	charles	PROPN
ajfa-14678	172	4	(	(	PUNCT
ajfa-14678	172	5	2016	2016	NUM
ajfa-14678	172	6	)	)	PUNCT
ajfa-14678	172	7	agreed	agree	VERB
ajfa-14678	172	8	with	with	ADP
ajfa-14678	172	9	this	this	DET
ajfa-14678	172	10	challenge	challenge	NOUN
ajfa-14678	172	11	and	and	CCONJ
ajfa-14678	172	12	proposed	propose	VERB
ajfa-14678	172	13	in	in	ADP
ajfa-14678	172	14	their	their	PRON
ajfa-14678	172	15	study	study	NOUN
ajfa-14678	172	16	that	that	SCONJ
ajfa-14678	172	17	the	the	DET
ajfa-14678	172	18	ifrs	ifrs	PROPN
ajfa-14678	172	19	for	for	ADP
ajfa-14678	172	20	smes	sme	NOUN
ajfa-14678	172	21	should	should	AUX
ajfa-14678	172	22	be	be	AUX
ajfa-14678	172	23	reviewed	review	VERB
ajfa-14678	172	24	to	to	PART
ajfa-14678	172	25	reduce	reduce	VERB
ajfa-14678	172	26	its	its	PRON
ajfa-14678	172	27	level	level	NOUN
ajfa-14678	172	28	of	of	ADP
ajfa-14678	172	29	complexity	complexity	NOUN
ajfa-14678	172	30	“	"	PUNCT
ajfa-14678	172	31	we	we	PRON
ajfa-14678	172	32	have	have	VERB
ajfa-14678	172	33	only	only	ADV
ajfa-14678	172	34	one	one	NUM
ajfa-14678	172	35	accountant	accountant	NOUN
ajfa-14678	172	36	who	who	PRON
ajfa-14678	172	37	is	be	AUX
ajfa-14678	172	38	a	a	DET
ajfa-14678	172	39	fresh	fresh	ADJ
ajfa-14678	172	40	graduate	graduate	NOUN
ajfa-14678	172	41	and	and	CCONJ
ajfa-14678	172	42	can	can	AUX
ajfa-14678	172	43	only	only	ADV
ajfa-14678	172	44	assist	assist	VERB
ajfa-14678	172	45	the	the	DET
ajfa-14678	172	46	firm	firm	NOUN
ajfa-14678	172	47	in	in	ADP
ajfa-14678	172	48	bookkeeping	bookkeeping	NOUN
ajfa-14678	172	49	and	and	CCONJ
ajfa-14678	172	50	other	other	ADJ
ajfa-14678	172	51	accounting	accounting	NOUN
ajfa-14678	172	52	related	relate	VERB
ajfa-14678	172	53	activities	activity	NOUN
ajfa-14678	172	54	but	but	CCONJ
ajfa-14678	172	55	has	have	VERB
ajfa-14678	172	56	very	very	ADV
ajfa-14678	172	57	little	little	ADJ
ajfa-14678	172	58	knowledge	knowledge	NOUN
ajfa-14678	172	59	of	of	ADP
ajfa-14678	172	60	the	the	DET
ajfa-14678	172	61	said	say	VERB
ajfa-14678	172	62	standard	standard	NOUN
ajfa-14678	172	63	and	and	CCONJ
ajfa-14678	172	64	therefore	therefore	ADV
ajfa-14678	172	65	we	we	PRON
ajfa-14678	172	66	were	be	AUX
ajfa-14678	172	67	exposed	expose	VERB
ajfa-14678	172	68	to	to	ADP
ajfa-14678	172	69	huge	huge	ADJ
ajfa-14678	172	70	cost	cost	NOUN
ajfa-14678	172	71	to	to	PART
ajfa-14678	172	72	start	start	VERB
ajfa-14678	172	73	the	the	DET
ajfa-14678	172	74	implementation	implementation	NOUN
ajfa-14678	172	75	”	"	PUNCT
ajfa-14678	172	76	.	.	PUNCT
ajfa-14678	173	1	ifrsforsmesr13	ifrsforsmesr13	PROPN
ajfa-14678	173	2	.	.	PUNCT
ajfa-14678	174	1	“	"	PUNCT
ajfa-14678	174	2	the	the	DET
ajfa-14678	174	3	accountant	accountant	NOUN
ajfa-14678	174	4	of	of	ADP
ajfa-14678	174	5	the	the	DET
ajfa-14678	174	6	firm	firm	NOUN
ajfa-14678	174	7	does	do	AUX
ajfa-14678	174	8	not	not	PART
ajfa-14678	174	9	have	have	VERB
ajfa-14678	174	10	the	the	DET
ajfa-14678	174	11	requisite	requisite	ADJ
ajfa-14678	174	12	skills	skill	NOUN
ajfa-14678	174	13	to	to	PART
ajfa-14678	174	14	implement	implement	VERB
ajfa-14678	174	15	the	the	DET
ajfa-14678	174	16	standard	standard	NOUN
ajfa-14678	174	17	and	and	CCONJ
ajfa-14678	174	18	as	as	ADP
ajfa-14678	174	19	such	such	ADJ
ajfa-14678	174	20	we	we	PRON
ajfa-14678	174	21	had	have	VERB
ajfa-14678	174	22	to	to	PART
ajfa-14678	174	23	outsource	outsource	VERB
ajfa-14678	174	24	our	our	PRON
ajfa-14678	174	25	accounting	accounting	NOUN
ajfa-14678	174	26	function	function	NOUN
ajfa-14678	174	27	before	before	SCONJ
ajfa-14678	174	28	we	we	PRON
ajfa-14678	174	29	could	could	AUX
ajfa-14678	174	30	implement	implement	VERB
ajfa-14678	174	31	the	the	DET
ajfa-14678	174	32	standard	standard	NOUN
ajfa-14678	174	33	”	"	PUNCT
ajfa-14678	174	34	ifrsforsmesr20	ifrsforsmesr20	NOUN
ajfa-14678	174	35	.	.	PUNCT
ajfa-14678	175	1	asian	asian	ADJ
ajfa-14678	175	2	journal	journal	PROPN
ajfa-14678	175	3	of	of	ADP
ajfa-14678	175	4	finance	finance	PROPN
ajfa-14678	175	5	&	&	CCONJ
ajfa-14678	175	6	accounting	accounting	PROPN
ajfa-14678	175	7	issn	issn	PROPN
ajfa-14678	175	8	1946	1946	NUM
ajfa-14678	175	9	-	-	PUNCT
ajfa-14678	175	10	052x	052x	PROPN
ajfa-14678	175	11	2019	2019	NUM
ajfa-14678	175	12	,	,	PUNCT
ajfa-14678	175	13	vol	vol	NOUN
ajfa-14678	175	14	.	.	PROPN
ajfa-14678	175	15	11	11	NUM
ajfa-14678	175	16	,	,	PUNCT
ajfa-14678	175	17	no	no	INTJ
ajfa-14678	175	18	.	.	NOUN
ajfa-14678	175	19	1	1	NUM
ajfa-14678	175	20	252	252	NUM
ajfa-14678	175	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	175	22	smes	sme	NOUN
ajfa-14678	175	23	that	that	PRON
ajfa-14678	175	24	are	be	AUX
ajfa-14678	175	25	not	not	PART
ajfa-14678	175	26	properly	properly	ADV
ajfa-14678	175	27	organized	organize	VERB
ajfa-14678	175	28	in	in	ADP
ajfa-14678	175	29	general	general	ADJ
ajfa-14678	175	30	,	,	PUNCT
ajfa-14678	175	31	may	may	AUX
ajfa-14678	175	32	incur	incur	VERB
ajfa-14678	175	33	more	more	ADJ
ajfa-14678	175	34	cost	cost	NOUN
ajfa-14678	175	35	in	in	ADP
ajfa-14678	175	36	operating	operate	VERB
ajfa-14678	175	37	certain	certain	ADJ
ajfa-14678	175	38	departments	department	NOUN
ajfa-14678	175	39	fully	fully	ADV
ajfa-14678	175	40	hence	hence	ADV
ajfa-14678	175	41	resort	resort	VERB
ajfa-14678	175	42	to	to	ADP
ajfa-14678	175	43	part	part	ADJ
ajfa-14678	175	44	-	-	PUNCT
ajfa-14678	175	45	time	time	NOUN
ajfa-14678	175	46	employees	employee	NOUN
ajfa-14678	175	47	and	and	CCONJ
ajfa-14678	175	48	as	as	ADV
ajfa-14678	175	49	well	well	ADV
ajfa-14678	175	50	as	as	ADP
ajfa-14678	175	51	outsourcing	outsource	VERB
ajfa-14678	175	52	most	most	ADJ
ajfa-14678	175	53	of	of	ADP
ajfa-14678	175	54	their	their	PRON
ajfa-14678	175	55	functions	function	NOUN
ajfa-14678	175	56	and	and	CCONJ
ajfa-14678	175	57	this	this	PRON
ajfa-14678	175	58	is	be	AUX
ajfa-14678	175	59	a	a	DET
ajfa-14678	175	60	reason	reason	NOUN
ajfa-14678	175	61	why	why	SCONJ
ajfa-14678	175	62	they	they	PRON
ajfa-14678	175	63	lack	lack	VERB
ajfa-14678	175	64	professionally	professionally	ADV
ajfa-14678	175	65	qualified	qualified	ADJ
ajfa-14678	175	66	staff	staff	NOUN
ajfa-14678	175	67	who	who	PRON
ajfa-14678	175	68	are	be	AUX
ajfa-14678	175	69	fully	fully	ADV
ajfa-14678	175	70	employed	employ	VERB
ajfa-14678	175	71	such	such	ADJ
ajfa-14678	175	72	similar	similar	ADJ
ajfa-14678	175	73	tasks	task	NOUN
ajfa-14678	175	74	.	.	PUNCT
ajfa-14678	176	1	“	"	PUNCT
ajfa-14678	176	2	we	we	PRON
ajfa-14678	176	3	did	do	AUX
ajfa-14678	176	4	not	not	PART
ajfa-14678	176	5	want	want	VERB
ajfa-14678	176	6	to	to	PART
ajfa-14678	176	7	replace	replace	VERB
ajfa-14678	176	8	our	our	PRON
ajfa-14678	176	9	accountant	accountant	NOUN
ajfa-14678	176	10	,	,	PUNCT
ajfa-14678	176	11	but	but	CCONJ
ajfa-14678	176	12	we	we	PRON
ajfa-14678	176	13	eventually	eventually	ADV
ajfa-14678	176	14	have	have	VERB
ajfa-14678	176	15	to	to	PART
ajfa-14678	176	16	train	train	VERB
ajfa-14678	176	17	him	he	PRON
ajfa-14678	176	18	through	through	ADP
ajfa-14678	176	19	seminars	seminar	NOUN
ajfa-14678	176	20	,	,	PUNCT
ajfa-14678	176	21	cost	cost	VERB
ajfa-14678	176	22	to	to	PART
ajfa-14678	176	23	hire	hire	VERB
ajfa-14678	176	24	a	a	DET
ajfa-14678	176	25	tutor	tutor	NOUN
ajfa-14678	176	26	to	to	PART
ajfa-14678	176	27	professionally	professionally	ADV
ajfa-14678	176	28	groom	groom	VERB
ajfa-14678	176	29	the	the	DET
ajfa-14678	176	30	accountant	accountant	NOUN
ajfa-14678	176	31	as	as	ADV
ajfa-14678	176	32	well	well	ADV
ajfa-14678	176	33	as	as	ADP
ajfa-14678	176	34	other	other	ADJ
ajfa-14678	176	35	ifrs	ifrs	NOUN
ajfa-14678	176	36	tutorials	tutorial	NOUN
ajfa-14678	176	37	materials	material	NOUN
ajfa-14678	176	38	”	"	PUNCT
ajfa-14678	176	39	ifrsforsmesr12	ifrsforsmesr12	NOUN
ajfa-14678	176	40	.	.	PUNCT
ajfa-14678	177	1	“	"	PUNCT
ajfa-14678	177	2	when	when	SCONJ
ajfa-14678	177	3	our	our	PRON
ajfa-14678	177	4	accountants	accountant	NOUN
ajfa-14678	177	5	acquire	acquire	VERB
ajfa-14678	177	6	professional	professional	ADJ
ajfa-14678	177	7	qualifications	qualification	NOUN
ajfa-14678	177	8	,	,	PUNCT
ajfa-14678	177	9	their	their	PRON
ajfa-14678	177	10	demands	demand	NOUN
ajfa-14678	177	11	becomes	become	VERB
ajfa-14678	177	12	too	too	ADV
ajfa-14678	177	13	high	high	ADJ
ajfa-14678	177	14	for	for	ADP
ajfa-14678	177	15	a	a	DET
ajfa-14678	177	16	small	small	ADJ
ajfa-14678	177	17	private	private	ADJ
ajfa-14678	177	18	company	company	NOUN
ajfa-14678	177	19	like	like	ADP
ajfa-14678	177	20	ours	ours	PRON
ajfa-14678	177	21	and	and	CCONJ
ajfa-14678	177	22	we	we	PRON
ajfa-14678	177	23	can	can	AUX
ajfa-14678	177	24	not	not	PART
ajfa-14678	177	25	continue	continue	VERB
ajfa-14678	177	26	paying	pay	VERB
ajfa-14678	177	27	them	they	PRON
ajfa-14678	177	28	high	high	ADJ
ajfa-14678	177	29	salaries	salary	NOUN
ajfa-14678	177	30	simply	simply	ADV
ajfa-14678	177	31	to	to	PART
ajfa-14678	177	32	keep	keep	VERB
ajfa-14678	177	33	them	they	PRON
ajfa-14678	177	34	”	"	PUNCT
ajfa-14678	177	35	.	.	PUNCT
ajfa-14678	178	1	cost	cost	NOUN
ajfa-14678	178	2	has	have	AUX
ajfa-14678	178	3	become	become	VERB
ajfa-14678	178	4	a	a	DET
ajfa-14678	178	5	key	key	ADJ
ajfa-14678	178	6	challenge	challenge	NOUN
ajfa-14678	178	7	in	in	ADP
ajfa-14678	178	8	the	the	DET
ajfa-14678	178	9	implementation	implementation	NOUN
ajfa-14678	178	10	of	of	ADP
ajfa-14678	178	11	the	the	DET
ajfa-14678	178	12	standard	standard	NOUN
ajfa-14678	178	13	.	.	PUNCT
ajfa-14678	179	1	75	75	NUM
ajfa-14678	179	2	%	%	NOUN
ajfa-14678	179	3	of	of	ADP
ajfa-14678	179	4	our	our	PRON
ajfa-14678	179	5	respondents	respondent	NOUN
ajfa-14678	179	6	who	who	PRON
ajfa-14678	179	7	had	have	AUX
ajfa-14678	179	8	adopted	adopt	VERB
ajfa-14678	179	9	the	the	DET
ajfa-14678	179	10	standard	standard	NOUN
ajfa-14678	179	11	all	all	PRON
ajfa-14678	179	12	had	have	AUX
ajfa-14678	179	13	cost	cost	VERB
ajfa-14678	179	14	as	as	ADP
ajfa-14678	179	15	a	a	DET
ajfa-14678	179	16	similar	similar	ADJ
ajfa-14678	179	17	challenge	challenge	NOUN
ajfa-14678	179	18	.	.	PUNCT
ajfa-14678	180	1	it	it	PRON
ajfa-14678	180	2	is	be	AUX
ajfa-14678	180	3	no	no	DET
ajfa-14678	180	4	surprise	surprise	NOUN
ajfa-14678	180	5	that	that	SCONJ
ajfa-14678	180	6	,	,	PUNCT
ajfa-14678	180	7	the	the	DET
ajfa-14678	180	8	researchers	researcher	NOUN
ajfa-14678	180	9	have	have	AUX
ajfa-14678	180	10	not	not	PART
ajfa-14678	180	11	yet	yet	ADV
ajfa-14678	180	12	come	come	VERB
ajfa-14678	180	13	across	across	ADP
ajfa-14678	180	14	studies	study	NOUN
ajfa-14678	180	15	on	on	ADP
ajfa-14678	180	16	challenges	challenge	NOUN
ajfa-14678	180	17	of	of	ADP
ajfa-14678	180	18	the	the	DET
ajfa-14678	180	19	implementation	implementation	NOUN
ajfa-14678	180	20	of	of	ADP
ajfa-14678	180	21	the	the	DET
ajfa-14678	180	22	ifrs	ifrs	PROPN
ajfa-14678	180	23	for	for	ADP
ajfa-14678	180	24	smes	sme	NOUN
ajfa-14678	180	25	that	that	PRON
ajfa-14678	180	26	did	do	AUX
ajfa-14678	180	27	not	not	PART
ajfa-14678	180	28	discover	discover	VERB
ajfa-14678	180	29	cost	cost	NOUN
ajfa-14678	180	30	as	as	ADP
ajfa-14678	180	31	one	one	NUM
ajfa-14678	180	32	of	of	ADP
ajfa-14678	180	33	the	the	DET
ajfa-14678	180	34	pressing	press	VERB
ajfa-14678	180	35	challenges	challenge	NOUN
ajfa-14678	180	36	of	of	ADP
ajfa-14678	180	37	smes	sme	NOUN
ajfa-14678	180	38	in	in	ADP
ajfa-14678	180	39	the	the	DET
ajfa-14678	180	40	countries	country	NOUN
ajfa-14678	180	41	that	that	PRON
ajfa-14678	180	42	have	have	AUX
ajfa-14678	180	43	adopted	adopt	VERB
ajfa-14678	180	44	the	the	DET
ajfa-14678	180	45	standard	standard	NOUN
ajfa-14678	180	46	.	.	PUNCT
ajfa-14678	181	1	similar	similar	ADJ
ajfa-14678	181	2	studies	study	NOUN
ajfa-14678	181	3	conducted	conduct	VERB
ajfa-14678	181	4	by	by	ADP
ajfa-14678	181	5	,	,	PUNCT
ajfa-14678	181	6	(	(	PUNCT
ajfa-14678	181	7	rudzani	rudzani	PROPN
ajfa-14678	181	8	&	&	CCONJ
ajfa-14678	181	9	charles	charles	PROPN
ajfa-14678	181	10	,	,	PUNCT
ajfa-14678	181	11	2016	2016	NUM
ajfa-14678	181	12	)	)	PUNCT
ajfa-14678	181	13	and	and	CCONJ
ajfa-14678	181	14	arhin	arhin	NOUN
ajfa-14678	181	15	all	all	PRON
ajfa-14678	181	16	attested	attest	VERB
ajfa-14678	181	17	to	to	ADP
ajfa-14678	181	18	the	the	DET
ajfa-14678	181	19	fact	fact	NOUN
ajfa-14678	181	20	that	that	SCONJ
ajfa-14678	181	21	cost	cost	NOUN
ajfa-14678	181	22	has	have	AUX
ajfa-14678	181	23	been	be	AUX
ajfa-14678	181	24	a	a	DET
ajfa-14678	181	25	major	major	ADJ
ajfa-14678	181	26	challenge	challenge	NOUN
ajfa-14678	181	27	when	when	SCONJ
ajfa-14678	181	28	a	a	DET
ajfa-14678	181	29	firm	firm	NOUN
ajfa-14678	181	30	decides	decide	VERB
ajfa-14678	181	31	to	to	PART
ajfa-14678	181	32	adopt	adopt	VERB
ajfa-14678	181	33	and	and	CCONJ
ajfa-14678	181	34	implement	implement	VERB
ajfa-14678	181	35	the	the	DET
ajfa-14678	181	36	standard	standard	NOUN
ajfa-14678	181	37	.	.	PUNCT
ajfa-14678	182	1	“	"	PUNCT
ajfa-14678	182	2	we	we	PRON
ajfa-14678	182	3	were	be	AUX
ajfa-14678	182	4	made	make	VERB
ajfa-14678	182	5	to	to	PART
ajfa-14678	182	6	adopt	adopt	VERB
ajfa-14678	182	7	the	the	DET
ajfa-14678	182	8	standard	standard	NOUN
ajfa-14678	182	9	because	because	SCONJ
ajfa-14678	182	10	it	it	PRON
ajfa-14678	182	11	has	have	AUX
ajfa-14678	182	12	been	be	AUX
ajfa-14678	182	13	made	make	VERB
ajfa-14678	182	14	compulsory	compulsory	ADJ
ajfa-14678	182	15	for	for	ADP
ajfa-14678	182	16	all	all	DET
ajfa-14678	182	17	smes	sme	NOUN
ajfa-14678	182	18	when	when	SCONJ
ajfa-14678	182	19	registering	register	VERB
ajfa-14678	182	20	the	the	DET
ajfa-14678	182	21	business	business	NOUN
ajfa-14678	182	22	.	.	PUNCT
ajfa-14678	182	23	”	"	PUNCT
ajfa-14678	182	24	ifrsforsmesr13	ifrsforsmesr13	NOUN
ajfa-14678	182	25	.	.	PUNCT
ajfa-14678	183	1	some	some	PRON
ajfa-14678	183	2	of	of	ADP
ajfa-14678	183	3	the	the	DET
ajfa-14678	183	4	respondents	respondent	NOUN
ajfa-14678	183	5	also	also	ADV
ajfa-14678	183	6	expressed	express	VERB
ajfa-14678	183	7	concerns	concern	NOUN
ajfa-14678	183	8	of	of	ADP
ajfa-14678	183	9	how	how	SCONJ
ajfa-14678	183	10	the	the	DET
ajfa-14678	183	11	standard	standard	NOUN
ajfa-14678	183	12	was	be	AUX
ajfa-14678	183	13	imposed	impose	VERB
ajfa-14678	183	14	on	on	ADP
ajfa-14678	183	15	them	they	PRON
ajfa-14678	183	16	.	.	PUNCT
ajfa-14678	184	1	to	to	ADP
ajfa-14678	184	2	them	they	PRON
ajfa-14678	184	3	,	,	PUNCT
ajfa-14678	184	4	they	they	PRON
ajfa-14678	184	5	had	have	VERB
ajfa-14678	184	6	to	to	PART
ajfa-14678	184	7	implement	implement	VERB
ajfa-14678	184	8	the	the	DET
ajfa-14678	184	9	standard	standard	NOUN
ajfa-14678	184	10	against	against	ADP
ajfa-14678	184	11	their	their	PRON
ajfa-14678	184	12	will	will	NOUN
ajfa-14678	184	13	.	.	PUNCT
ajfa-14678	185	1	this	this	PRON
ajfa-14678	185	2	is	be	AUX
ajfa-14678	185	3	as	as	ADP
ajfa-14678	185	4	a	a	DET
ajfa-14678	185	5	result	result	NOUN
ajfa-14678	185	6	of	of	ADP
ajfa-14678	185	7	the	the	DET
ajfa-14678	185	8	decision	decision	NOUN
ajfa-14678	185	9	by	by	ADP
ajfa-14678	185	10	icag	icag	NOUN
ajfa-14678	185	11	to	to	PART
ajfa-14678	185	12	adopt	adopt	VERB
ajfa-14678	185	13	the	the	DET
ajfa-14678	185	14	internationally	internationally	ADV
ajfa-14678	185	15	acclaimed	acclaim	VERB
ajfa-14678	185	16	standard	standard	NOUN
ajfa-14678	185	17	for	for	ADP
ajfa-14678	185	18	use	use	NOUN
ajfa-14678	185	19	by	by	ADP
ajfa-14678	185	20	all	all	DET
ajfa-14678	185	21	smes	sme	NOUN
ajfa-14678	185	22	in	in	ADP
ajfa-14678	185	23	ghana	ghana	PROPN
ajfa-14678	185	24	.	.	PUNCT
ajfa-14678	186	1	this	this	DET
ajfa-14678	186	2	observation	observation	NOUN
ajfa-14678	186	3	is	be	AUX
ajfa-14678	186	4	however	however	ADV
ajfa-14678	186	5	supported	support	VERB
ajfa-14678	186	6	by	by	ADP
ajfa-14678	186	7	a	a	DET
ajfa-14678	186	8	similar	similar	ADJ
ajfa-14678	186	9	study	study	NOUN
ajfa-14678	186	10	conducted	conduct	VERB
ajfa-14678	186	11	by	by	ADP
ajfa-14678	186	12	rudzani	rudzani	NOUN
ajfa-14678	186	13	and	and	CCONJ
ajfa-14678	186	14	charles	charles	PROPN
ajfa-14678	186	15	(	(	PUNCT
ajfa-14678	186	16	2016	2016	NUM
ajfa-14678	186	17	)	)	PUNCT
ajfa-14678	186	18	in	in	ADP
ajfa-14678	186	19	south	south	PROPN
ajfa-14678	186	20	africa	africa	PROPN
ajfa-14678	186	21	that	that	SCONJ
ajfa-14678	186	22	,	,	PUNCT
ajfa-14678	186	23	an	an	DET
ajfa-14678	186	24	appreciable	appreciable	ADJ
ajfa-14678	186	25	number	number	NOUN
ajfa-14678	186	26	of	of	ADP
ajfa-14678	186	27	its	its	PRON
ajfa-14678	186	28	respondents	respondent	NOUN
ajfa-14678	186	29	believed	believe	VERB
ajfa-14678	186	30	they	they	PRON
ajfa-14678	186	31	adopted	adopt	VERB
ajfa-14678	186	32	the	the	DET
ajfa-14678	186	33	standard	standard	NOUN
ajfa-14678	186	34	against	against	ADP
ajfa-14678	186	35	their	their	PRON
ajfa-14678	186	36	will	will	NOUN
ajfa-14678	186	37	.	.	PUNCT
ajfa-14678	187	1	this	this	PRON
ajfa-14678	187	2	raises	raise	VERB
ajfa-14678	187	3	the	the	DET
ajfa-14678	187	4	question	question	NOUN
ajfa-14678	187	5	whether	whether	SCONJ
ajfa-14678	187	6	the	the	DET
ajfa-14678	187	7	standard	standard	NOUN
ajfa-14678	187	8	should	should	AUX
ajfa-14678	187	9	be	be	AUX
ajfa-14678	187	10	made	make	VERB
ajfa-14678	187	11	optional	optional	ADJ
ajfa-14678	187	12	rather	rather	ADV
ajfa-14678	187	13	than	than	ADP
ajfa-14678	187	14	its	its	PRON
ajfa-14678	187	15	current	current	ADJ
ajfa-14678	187	16	compulsory	compulsory	ADJ
ajfa-14678	187	17	form	form	NOUN
ajfa-14678	187	18	?	?	PUNCT
ajfa-14678	188	1	the	the	DET
ajfa-14678	188	2	roles	role	NOUN
ajfa-14678	188	3	of	of	ADP
ajfa-14678	188	4	regulatory	regulatory	ADJ
ajfa-14678	188	5	bodies	body	NOUN
ajfa-14678	188	6	in	in	ADP
ajfa-14678	188	7	the	the	DET
ajfa-14678	188	8	successful	successful	ADJ
ajfa-14678	188	9	adoption	adoption	NOUN
ajfa-14678	188	10	and	and	CCONJ
ajfa-14678	188	11	implementation	implementation	NOUN
ajfa-14678	188	12	of	of	ADP
ajfa-14678	188	13	the	the	DET
ajfa-14678	188	14	ifrs	ifrs	NOUN
ajfa-14678	188	15	for	for	ADP
ajfa-14678	188	16	smes	sme	NOUN
ajfa-14678	188	17	.	.	PUNCT
ajfa-14678	189	1	a	a	DET
ajfa-14678	189	2	parliamentary	parliamentary	ADJ
ajfa-14678	189	3	act	act	NOUN
ajfa-14678	189	4	established	establish	VERB
ajfa-14678	189	5	the	the	DET
ajfa-14678	189	6	icag	icag	NOUN
ajfa-14678	189	7	to	to	PART
ajfa-14678	189	8	regulate	regulate	VERB
ajfa-14678	189	9	the	the	DET
ajfa-14678	189	10	accountancy	accountancy	NOUN
ajfa-14678	189	11	profession	profession	NOUN
ajfa-14678	189	12	in	in	ADP
ajfa-14678	189	13	ghana	ghana	PROPN
ajfa-14678	189	14	.	.	PUNCT
ajfa-14678	190	1	they	they	PRON
ajfa-14678	190	2	are	be	AUX
ajfa-14678	190	3	also	also	ADV
ajfa-14678	190	4	the	the	DET
ajfa-14678	190	5	accounting	accounting	NOUN
ajfa-14678	190	6	standards	standard	NOUN
ajfa-14678	190	7	setter	setter	NOUN
ajfa-14678	190	8	for	for	ADP
ajfa-14678	190	9	the	the	DET
ajfa-14678	190	10	country	country	NOUN
ajfa-14678	190	11	.	.	PUNCT
ajfa-14678	191	1	it	it	PRON
ajfa-14678	191	2	is	be	AUX
ajfa-14678	191	3	expected	expect	VERB
ajfa-14678	191	4	that	that	SCONJ
ajfa-14678	191	5	since	since	SCONJ
ajfa-14678	191	6	they	they	PRON
ajfa-14678	191	7	adopted	adopt	VERB
ajfa-14678	191	8	the	the	DET
ajfa-14678	191	9	standard	standard	NOUN
ajfa-14678	191	10	to	to	PART
ajfa-14678	191	11	replace	replace	VERB
ajfa-14678	191	12	the	the	DET
ajfa-14678	191	13	ghanaian	ghanaian	ADJ
ajfa-14678	191	14	accounting	accounting	NOUN
ajfa-14678	191	15	standards	standard	NOUN
ajfa-14678	191	16	,	,	PUNCT
ajfa-14678	191	17	they	they	PRON
ajfa-14678	191	18	will	will	AUX
ajfa-14678	191	19	have	have	VERB
ajfa-14678	191	20	measures	measure	NOUN
ajfa-14678	191	21	put	put	VERB
ajfa-14678	191	22	in	in	ADP
ajfa-14678	191	23	place	place	NOUN
ajfa-14678	191	24	to	to	PART
ajfa-14678	191	25	ensure	ensure	VERB
ajfa-14678	191	26	that	that	SCONJ
ajfa-14678	191	27	smes	sme	NOUN
ajfa-14678	191	28	in	in	ADP
ajfa-14678	191	29	the	the	DET
ajfa-14678	191	30	country	country	NOUN
ajfa-14678	191	31	are	be	AUX
ajfa-14678	191	32	in	in	ADP
ajfa-14678	191	33	better	well	ADJ
ajfa-14678	191	34	positions	position	NOUN
ajfa-14678	191	35	to	to	PART
ajfa-14678	191	36	adopt	adopt	VERB
ajfa-14678	191	37	and	and	CCONJ
ajfa-14678	191	38	implement	implement	VERB
ajfa-14678	191	39	the	the	DET
ajfa-14678	191	40	standard	standard	NOUN
ajfa-14678	191	41	successfully	successfully	ADV
ajfa-14678	191	42	.	.	PUNCT
ajfa-14678	192	1	however	however	ADV
ajfa-14678	192	2	,	,	PUNCT
ajfa-14678	192	3	when	when	SCONJ
ajfa-14678	192	4	smes	sme	NOUN
ajfa-14678	192	5	were	be	AUX
ajfa-14678	192	6	asked	ask	VERB
ajfa-14678	192	7	of	of	ADP
ajfa-14678	192	8	their	their	PRON
ajfa-14678	192	9	knowledge	knowledge	NOUN
ajfa-14678	192	10	of	of	ADP
ajfa-14678	192	11	any	any	DET
ajfa-14678	192	12	role	role	NOUN
ajfa-14678	192	13	of	of	ADP
ajfa-14678	192	14	regulatory	regulatory	ADJ
ajfa-14678	192	15	bodies	body	NOUN
ajfa-14678	192	16	in	in	ADP
ajfa-14678	192	17	ensuring	ensure	VERB
ajfa-14678	192	18	that	that	SCONJ
ajfa-14678	192	19	smes	sme	NOUN
ajfa-14678	192	20	successfully	successfully	ADV
ajfa-14678	192	21	implement	implement	VERB
ajfa-14678	192	22	the	the	DET
ajfa-14678	192	23	standard	standard	NOUN
ajfa-14678	192	24	as	as	ADV
ajfa-14678	192	25	well	well	ADV
ajfa-14678	192	26	as	as	ADP
ajfa-14678	192	27	provide	provide	VERB
ajfa-14678	192	28	continuous	continuous	ADJ
ajfa-14678	192	29	support	support	NOUN
ajfa-14678	192	30	to	to	ADP
ajfa-14678	192	31	smes	sme	NOUN
ajfa-14678	192	32	as	as	ADP
ajfa-14678	192	33	and	and	CCONJ
ajfa-14678	192	34	when	when	SCONJ
ajfa-14678	192	35	old	old	ADJ
ajfa-14678	192	36	standards	standard	NOUN
ajfa-14678	192	37	are	be	AUX
ajfa-14678	192	38	reviewed	review	VERB
ajfa-14678	192	39	and	and	CCONJ
ajfa-14678	192	40	new	new	ADJ
ajfa-14678	192	41	standards	standard	NOUN
ajfa-14678	192	42	are	be	AUX
ajfa-14678	192	43	introduced	introduce	VERB
ajfa-14678	192	44	,	,	PUNCT
ajfa-14678	192	45	they	they	PRON
ajfa-14678	192	46	stated	state	VERB
ajfa-14678	192	47	that	that	SCONJ
ajfa-14678	192	48	,	,	PUNCT
ajfa-14678	192	49	they	they	PRON
ajfa-14678	192	50	had	have	VERB
ajfa-14678	192	51	no	no	DET
ajfa-14678	192	52	such	such	ADJ
ajfa-14678	192	53	support	support	NOUN
ajfa-14678	192	54	from	from	ADP
ajfa-14678	192	55	any	any	DET
ajfa-14678	192	56	regulatory	regulatory	ADJ
ajfa-14678	192	57	body	body	NOUN
ajfa-14678	192	58	.	.	PUNCT
ajfa-14678	193	1	“	"	PUNCT
ajfa-14678	193	2	i	i	PRON
ajfa-14678	193	3	have	have	AUX
ajfa-14678	193	4	not	not	PART
ajfa-14678	193	5	been	be	AUX
ajfa-14678	193	6	aware	aware	ADJ
ajfa-14678	193	7	of	of	ADP
ajfa-14678	193	8	any	any	DET
ajfa-14678	193	9	role	role	NOUN
ajfa-14678	193	10	of	of	ADP
ajfa-14678	193	11	regulatory	regulatory	ADJ
ajfa-14678	193	12	bodies	body	NOUN
ajfa-14678	193	13	to	to	PART
ajfa-14678	193	14	help	help	VERB
ajfa-14678	193	15	my	my	PRON
ajfa-14678	193	16	business	business	NOUN
ajfa-14678	193	17	or	or	CCONJ
ajfa-14678	193	18	other	other	ADJ
ajfa-14678	193	19	businesses	business	NOUN
ajfa-14678	193	20	to	to	PART
ajfa-14678	193	21	operate	operate	VERB
ajfa-14678	193	22	the	the	DET
ajfa-14678	193	23	ifrs	ifrs	NOUN
ajfa-14678	193	24	for	for	ADP
ajfa-14678	193	25	smes	sme	NOUN
ajfa-14678	193	26	”	"	PUNCT
ajfa-14678	193	27	respondent	respondent	NOUN
ajfa-14678	193	28	18	18	NUM
ajfa-14678	193	29	“	"	PUNCT
ajfa-14678	193	30	i	i	PRON
ajfa-14678	193	31	have	have	AUX
ajfa-14678	193	32	not	not	PART
ajfa-14678	193	33	been	be	AUX
ajfa-14678	193	34	assisted	assist	VERB
ajfa-14678	193	35	by	by	ADP
ajfa-14678	193	36	any	any	DET
ajfa-14678	193	37	regulatory	regulatory	ADJ
ajfa-14678	193	38	body	body	NOUN
ajfa-14678	193	39	on	on	ADP
ajfa-14678	193	40	how	how	SCONJ
ajfa-14678	193	41	to	to	PART
ajfa-14678	193	42	implement	implement	VERB
ajfa-14678	193	43	the	the	DET
ajfa-14678	193	44	standard	standard	NOUN
ajfa-14678	193	45	”	"	PUNCT
ajfa-14678	193	46	respondent	respondent	NOUN
ajfa-14678	193	47	12	12	NUM
ajfa-14678	193	48	.	.	PUNCT
ajfa-14678	194	1	this	this	PRON
ajfa-14678	194	2	supports	support	VERB
ajfa-14678	194	3	the	the	DET
ajfa-14678	194	4	argument	argument	NOUN
ajfa-14678	194	5	by	by	ADP
ajfa-14678	194	6	arhin	arhin	PROPN
ajfa-14678	194	7	,	,	PUNCT
ajfa-14678	194	8	perprem	perprem	VERB
ajfa-14678	194	9	,	,	PUNCT
ajfa-14678	194	10	&	&	CCONJ
ajfa-14678	194	11	hulede	hulede	PROPN
ajfa-14678	194	12	(	(	PUNCT
ajfa-14678	194	13	2017	2017	NUM
ajfa-14678	194	14	)	)	PUNCT
ajfa-14678	194	15	that	that	SCONJ
ajfa-14678	194	16	regulatory	regulatory	ADJ
ajfa-14678	194	17	and	and	CCONJ
ajfa-14678	194	18	professional	professional	ADJ
ajfa-14678	194	19	bodies	body	NOUN
ajfa-14678	194	20	do	do	AUX
ajfa-14678	194	21	not	not	PART
ajfa-14678	194	22	support	support	VERB
ajfa-14678	194	23	smes	sme	NOUN
ajfa-14678	194	24	to	to	PART
ajfa-14678	194	25	implement	implement	VERB
ajfa-14678	194	26	ifrs	ifrs	PROPN
ajfa-14678	194	27	for	for	ADP
ajfa-14678	194	28	smes	sme	NOUN
ajfa-14678	194	29	successfully	successfully	ADV
ajfa-14678	194	30	”	"	PUNCT
ajfa-14678	194	31	.	.	PUNCT
ajfa-14678	195	1	however	however	ADV
ajfa-14678	195	2	,	,	PUNCT
ajfa-14678	195	3	some	some	PRON
ajfa-14678	195	4	of	of	ADP
ajfa-14678	195	5	these	these	DET
ajfa-14678	195	6	smes	sme	NOUN
ajfa-14678	195	7	have	have	VERB
ajfa-14678	195	8	some	some	DET
ajfa-14678	195	9	expectations	expectation	NOUN
ajfa-14678	195	10	that	that	SCONJ
ajfa-14678	195	11	they	they	PRON
ajfa-14678	195	12	expect	expect	VERB
ajfa-14678	195	13	regulatory	regulatory	ADJ
ajfa-14678	195	14	bodies	body	NOUN
ajfa-14678	195	15	to	to	PART
ajfa-14678	195	16	organize	organize	VERB
ajfa-14678	195	17	seminars	seminar	NOUN
ajfa-14678	195	18	,	,	PUNCT
ajfa-14678	195	19	training	training	NOUN
ajfa-14678	195	20	sessions	session	NOUN
ajfa-14678	195	21	.	.	PUNCT
ajfa-14678	196	1	they	they	PRON
ajfa-14678	196	2	also	also	ADV
ajfa-14678	196	3	expected	expect	VERB
ajfa-14678	196	4	that	that	SCONJ
ajfa-14678	196	5	asian	asian	ADJ
ajfa-14678	196	6	journal	journal	NOUN
ajfa-14678	196	7	of	of	ADP
ajfa-14678	196	8	finance	finance	PROPN
ajfa-14678	196	9	&	&	CCONJ
ajfa-14678	196	10	accounting	accounting	PROPN
ajfa-14678	196	11	issn	issn	PROPN
ajfa-14678	196	12	1946	1946	NUM
ajfa-14678	196	13	-	-	PUNCT
ajfa-14678	196	14	052x	052x	PROPN
ajfa-14678	196	15	2019	2019	NUM
ajfa-14678	196	16	,	,	PUNCT
ajfa-14678	196	17	vol	vol	NOUN
ajfa-14678	196	18	.	.	PROPN
ajfa-14678	196	19	11	11	NUM
ajfa-14678	196	20	,	,	PUNCT
ajfa-14678	196	21	no	no	INTJ
ajfa-14678	196	22	.	.	NOUN
ajfa-14678	196	23	1	1	NUM
ajfa-14678	196	24	253	253	NUM
ajfa-14678	196	25	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	196	26	regulatory	regulatory	ADJ
ajfa-14678	196	27	bodies	body	NOUN
ajfa-14678	196	28	will	will	AUX
ajfa-14678	196	29	set	set	VERB
ajfa-14678	196	30	up	up	ADP
ajfa-14678	196	31	team	team	NOUN
ajfa-14678	196	32	of	of	ADP
ajfa-14678	196	33	professional	professional	NOUN
ajfa-14678	196	34	who	who	PRON
ajfa-14678	196	35	will	will	AUX
ajfa-14678	196	36	be	be	AUX
ajfa-14678	196	37	engaged	engage	VERB
ajfa-14678	196	38	with	with	ADP
ajfa-14678	196	39	the	the	DET
ajfa-14678	196	40	smes	sme	NOUN
ajfa-14678	196	41	to	to	PART
ajfa-14678	196	42	know	know	VERB
ajfa-14678	196	43	the	the	DET
ajfa-14678	196	44	challenges	challenge	NOUN
ajfa-14678	196	45	they	they	PRON
ajfa-14678	196	46	face	face	VERB
ajfa-14678	196	47	and	and	CCONJ
ajfa-14678	196	48	assisted	assist	VERB
ajfa-14678	196	49	them	they	PRON
ajfa-14678	196	50	to	to	PART
ajfa-14678	196	51	devise	devise	VERB
ajfa-14678	196	52	ways	way	NOUN
ajfa-14678	196	53	to	to	PART
ajfa-14678	196	54	solve	solve	VERB
ajfa-14678	196	55	their	their	PRON
ajfa-14678	196	56	challenges	challenge	NOUN
ajfa-14678	196	57	.	.	PUNCT
ajfa-14678	197	1	4	4	X
ajfa-14678	197	2	.	.	X
ajfa-14678	197	3	conclusion	conclusion	NOUN
ajfa-14678	197	4	and	and	CCONJ
ajfa-14678	197	5	recommendations	recommendation	NOUN
ajfa-14678	197	6	overall	overall	ADV
ajfa-14678	197	7	,	,	PUNCT
ajfa-14678	197	8	the	the	DET
ajfa-14678	197	9	outcomes	outcome	NOUN
ajfa-14678	197	10	of	of	ADP
ajfa-14678	197	11	these	these	DET
ajfa-14678	197	12	study	study	NOUN
ajfa-14678	197	13	give	give	VERB
ajfa-14678	197	14	an	an	DET
ajfa-14678	197	15	indication	indication	NOUN
ajfa-14678	197	16	that	that	SCONJ
ajfa-14678	197	17	,	,	PUNCT
ajfa-14678	197	18	the	the	DET
ajfa-14678	197	19	ifrs	ifrs	PROPN
ajfa-14678	197	20	for	for	ADP
ajfa-14678	197	21	smes	sme	NOUN
ajfa-14678	197	22	currently	currently	ADV
ajfa-14678	197	23	is	be	AUX
ajfa-14678	197	24	not	not	PART
ajfa-14678	197	25	known	know	VERB
ajfa-14678	197	26	by	by	ADP
ajfa-14678	197	27	smes	sme	NOUN
ajfa-14678	197	28	in	in	ADP
ajfa-14678	197	29	the	the	DET
ajfa-14678	197	30	country	country	NOUN
ajfa-14678	197	31	.	.	PUNCT
ajfa-14678	198	1	this	this	PRON
ajfa-14678	198	2	means	mean	VERB
ajfa-14678	198	3	that	that	SCONJ
ajfa-14678	198	4	,	,	PUNCT
ajfa-14678	198	5	the	the	DET
ajfa-14678	198	6	solutions	solution	NOUN
ajfa-14678	198	7	professed	profess	VERB
ajfa-14678	198	8	by	by	ADP
ajfa-14678	198	9	the	the	DET
ajfa-14678	198	10	standard	standard	NOUN
ajfa-14678	198	11	to	to	ADP
ajfa-14678	198	12	smes	sme	NOUN
ajfa-14678	198	13	can	can	AUX
ajfa-14678	198	14	not	not	PART
ajfa-14678	198	15	be	be	AUX
ajfa-14678	198	16	obtained	obtain	VERB
ajfa-14678	198	17	by	by	ADP
ajfa-14678	198	18	smes	sme	NOUN
ajfa-14678	198	19	.	.	PUNCT
ajfa-14678	199	1	access	access	NOUN
ajfa-14678	199	2	to	to	ADP
ajfa-14678	199	3	local	local	ADJ
ajfa-14678	199	4	credit	credit	NOUN
ajfa-14678	199	5	facilities	facility	NOUN
ajfa-14678	199	6	was	be	AUX
ajfa-14678	199	7	the	the	DET
ajfa-14678	199	8	main	main	ADJ
ajfa-14678	199	9	benefit	benefit	NOUN
ajfa-14678	199	10	that	that	PRON
ajfa-14678	199	11	the	the	DET
ajfa-14678	199	12	adoption	adoption	NOUN
ajfa-14678	199	13	of	of	ADP
ajfa-14678	199	14	the	the	DET
ajfa-14678	199	15	ifrs	ifrs	PROPN
ajfa-14678	199	16	for	for	ADP
ajfa-14678	199	17	smes	sme	NOUN
ajfa-14678	199	18	has	have	AUX
ajfa-14678	199	19	added	add	VERB
ajfa-14678	199	20	to	to	ADP
ajfa-14678	199	21	businesses	business	NOUN
ajfa-14678	199	22	in	in	ADP
ajfa-14678	199	23	madina	madina	PROPN
ajfa-14678	199	24	.	.	PUNCT
ajfa-14678	200	1	the	the	DET
ajfa-14678	200	2	findings	finding	NOUN
ajfa-14678	200	3	that	that	PRON
ajfa-14678	200	4	,	,	PUNCT
ajfa-14678	200	5	the	the	DET
ajfa-14678	200	6	standard	standard	NOUN
ajfa-14678	200	7	brought	bring	VERB
ajfa-14678	200	8	no	no	DET
ajfa-14678	200	9	international	international	ADJ
ajfa-14678	200	10	benefit	benefit	NOUN
ajfa-14678	200	11	support	support	NOUN
ajfa-14678	200	12	the	the	DET
ajfa-14678	200	13	argument	argument	NOUN
ajfa-14678	200	14	that	that	SCONJ
ajfa-14678	200	15	,	,	PUNCT
ajfa-14678	200	16	the	the	DET
ajfa-14678	200	17	iasb	iasb	NOUN
ajfa-14678	200	18	’s	’s	PART
ajfa-14678	200	19	objective	objective	NOUN
ajfa-14678	200	20	of	of	ADP
ajfa-14678	200	21	allowing	allow	VERB
ajfa-14678	200	22	smes	sme	NOUN
ajfa-14678	200	23	to	to	PART
ajfa-14678	200	24	access	access	VERB
ajfa-14678	200	25	international	international	ADJ
ajfa-14678	200	26	competitive	competitive	ADJ
ajfa-14678	200	27	funds	fund	NOUN
ajfa-14678	200	28	through	through	ADP
ajfa-14678	200	29	the	the	DET
ajfa-14678	200	30	implementation	implementation	NOUN
ajfa-14678	200	31	of	of	ADP
ajfa-14678	200	32	the	the	DET
ajfa-14678	200	33	ifrs	ifrs	NOUN
ajfa-14678	200	34	for	for	ADP
ajfa-14678	200	35	smes	sme	NOUN
ajfa-14678	200	36	is	be	AUX
ajfa-14678	200	37	a	a	DET
ajfa-14678	200	38	distant	distant	ADJ
ajfa-14678	200	39	objective	objective	NOUN
ajfa-14678	200	40	.	.	PUNCT
ajfa-14678	201	1	the	the	DET
ajfa-14678	201	2	respondents	respondent	NOUN
ajfa-14678	201	3	who	who	PRON
ajfa-14678	201	4	are	be	AUX
ajfa-14678	201	5	challenged	challenge	VERB
ajfa-14678	201	6	by	by	ADP
ajfa-14678	201	7	the	the	DET
ajfa-14678	201	8	high	high	ADJ
ajfa-14678	201	9	cost	cost	NOUN
ajfa-14678	201	10	of	of	ADP
ajfa-14678	201	11	implementation	implementation	NOUN
ajfa-14678	201	12	and	and	CCONJ
ajfa-14678	201	13	lack	lack	NOUN
ajfa-14678	201	14	of	of	ADP
ajfa-14678	201	15	competent	competent	ADJ
ajfa-14678	201	16	staff	staff	NOUN
ajfa-14678	201	17	to	to	PART
ajfa-14678	201	18	use	use	VERB
ajfa-14678	201	19	the	the	DET
ajfa-14678	201	20	ifrs	ifrs	NOUN
ajfa-14678	201	21	for	for	ADP
ajfa-14678	201	22	smes	sme	NOUN
ajfa-14678	201	23	support	support	VERB
ajfa-14678	201	24	the	the	DET
ajfa-14678	201	25	common	common	ADJ
ajfa-14678	201	26	assumption	assumption	NOUN
ajfa-14678	201	27	that	that	SCONJ
ajfa-14678	201	28	there	there	PRON
ajfa-14678	201	29	is	be	VERB
ajfa-14678	201	30	a	a	DET
ajfa-14678	201	31	shortage	shortage	NOUN
ajfa-14678	201	32	of	of	ADP
ajfa-14678	201	33	well	well	ADV
ajfa-14678	201	34	qualified	qualified	ADJ
ajfa-14678	201	35	accountants	accountant	NOUN
ajfa-14678	201	36	and	and	CCONJ
ajfa-14678	201	37	other	other	ADJ
ajfa-14678	201	38	financial	financial	ADJ
ajfa-14678	201	39	management	management	NOUN
ajfa-14678	201	40	expertise	expertise	NOUN
ajfa-14678	201	41	in	in	ADP
ajfa-14678	201	42	the	the	DET
ajfa-14678	201	43	country	country	NOUN
ajfa-14678	201	44	,	,	PUNCT
ajfa-14678	201	45	with	with	ADP
ajfa-14678	201	46	the	the	DET
ajfa-14678	201	47	few	few	ADJ
ajfa-14678	201	48	available	available	ADJ
ajfa-14678	201	49	charging	charge	VERB
ajfa-14678	201	50	exorbitant	exorbitant	ADJ
ajfa-14678	201	51	fees	fee	NOUN
ajfa-14678	201	52	.	.	PUNCT
ajfa-14678	202	1	the	the	DET
ajfa-14678	202	2	study	study	NOUN
ajfa-14678	202	3	also	also	ADV
ajfa-14678	202	4	revealed	reveal	VERB
ajfa-14678	202	5	that	that	SCONJ
ajfa-14678	202	6	smes	sme	NOUN
ajfa-14678	202	7	expert	expert	ADJ
ajfa-14678	202	8	regulatory	regulatory	ADJ
ajfa-14678	202	9	bodies	body	NOUN
ajfa-14678	202	10	to	to	PART
ajfa-14678	202	11	establish	establish	VERB
ajfa-14678	202	12	policies	policy	NOUN
ajfa-14678	202	13	that	that	PRON
ajfa-14678	202	14	will	will	AUX
ajfa-14678	202	15	assist	assist	VERB
ajfa-14678	202	16	smes	sme	NOUN
ajfa-14678	202	17	in	in	ADP
ajfa-14678	202	18	the	the	DET
ajfa-14678	202	19	implementation	implementation	NOUN
ajfa-14678	202	20	process	process	NOUN
ajfa-14678	202	21	of	of	ADP
ajfa-14678	202	22	the	the	DET
ajfa-14678	202	23	standard	standard	NOUN
ajfa-14678	202	24	although	although	SCONJ
ajfa-14678	202	25	currently	currently	ADV
ajfa-14678	202	26	there	there	PRON
ajfa-14678	202	27	is	be	VERB
ajfa-14678	202	28	no	no	DET
ajfa-14678	202	29	such	such	ADJ
ajfa-14678	202	30	effort	effort	NOUN
ajfa-14678	202	31	.	.	PUNCT
ajfa-14678	203	1	limitations	limitation	NOUN
ajfa-14678	203	2	of	of	ADP
ajfa-14678	203	3	the	the	DET
ajfa-14678	203	4	study	study	NOUN
ajfa-14678	203	5	it	it	PRON
ajfa-14678	203	6	is	be	AUX
ajfa-14678	203	7	important	important	ADJ
ajfa-14678	203	8	to	to	PART
ajfa-14678	203	9	note	note	VERB
ajfa-14678	203	10	that	that	SCONJ
ajfa-14678	203	11	,	,	PUNCT
ajfa-14678	203	12	this	this	DET
ajfa-14678	203	13	study	study	NOUN
ajfa-14678	203	14	was	be	AUX
ajfa-14678	203	15	exploratory	exploratory	ADJ
ajfa-14678	203	16	in	in	ADP
ajfa-14678	203	17	nature	nature	NOUN
ajfa-14678	203	18	and	and	CCONJ
ajfa-14678	203	19	thus	thus	ADV
ajfa-14678	203	20	subject	subject	ADJ
ajfa-14678	203	21	to	to	ADP
ajfa-14678	203	22	several	several	ADJ
ajfa-14678	203	23	limitations	limitation	NOUN
ajfa-14678	203	24	which	which	PRON
ajfa-14678	203	25	can	can	AUX
ajfa-14678	203	26	be	be	AUX
ajfa-14678	203	27	addressed	address	VERB
ajfa-14678	203	28	in	in	ADP
ajfa-14678	203	29	future	future	ADJ
ajfa-14678	203	30	research	research	NOUN
ajfa-14678	203	31	.	.	PUNCT
ajfa-14678	204	1	the	the	DET
ajfa-14678	204	2	first	first	ADJ
ajfa-14678	204	3	limitation	limitation	NOUN
ajfa-14678	204	4	relates	relate	VERB
ajfa-14678	204	5	to	to	ADP
ajfa-14678	204	6	the	the	DET
ajfa-14678	204	7	small	small	ADJ
ajfa-14678	204	8	number	number	NOUN
ajfa-14678	204	9	of	of	ADP
ajfa-14678	204	10	interviews	interview	NOUN
ajfa-14678	204	11	that	that	PRON
ajfa-14678	204	12	might	might	AUX
ajfa-14678	204	13	affect	affect	VERB
ajfa-14678	204	14	the	the	DET
ajfa-14678	204	15	generalization	generalization	NOUN
ajfa-14678	204	16	of	of	ADP
ajfa-14678	204	17	the	the	DET
ajfa-14678	204	18	findings	finding	NOUN
ajfa-14678	204	19	.	.	PUNCT
ajfa-14678	205	1	the	the	DET
ajfa-14678	205	2	sample	sample	NOUN
ajfa-14678	205	3	was	be	AUX
ajfa-14678	205	4	selected	select	VERB
ajfa-14678	205	5	from	from	ADP
ajfa-14678	205	6	only	only	ADV
ajfa-14678	205	7	smes	sme	NOUN
ajfa-14678	205	8	in	in	ADP
ajfa-14678	205	9	madina	madina	PROPN
ajfa-14678	205	10	and	and	CCONJ
ajfa-14678	205	11	thus	thus	ADV
ajfa-14678	205	12	can	can	AUX
ajfa-14678	205	13	not	not	PART
ajfa-14678	205	14	be	be	AUX
ajfa-14678	205	15	generalized	generalize	VERB
ajfa-14678	205	16	to	to	ADP
ajfa-14678	205	17	all	all	DET
ajfa-14678	205	18	smes	sme	NOUN
ajfa-14678	205	19	in	in	ADP
ajfa-14678	205	20	the	the	DET
ajfa-14678	205	21	country	country	NOUN
ajfa-14678	205	22	.	.	PUNCT
ajfa-14678	206	1	the	the	DET
ajfa-14678	206	2	second	second	ADJ
ajfa-14678	206	3	restraint	restraint	NOUN
ajfa-14678	206	4	of	of	ADP
ajfa-14678	206	5	this	this	DET
ajfa-14678	206	6	study	study	NOUN
ajfa-14678	206	7	relates	relate	VERB
ajfa-14678	206	8	to	to	ADP
ajfa-14678	206	9	the	the	DET
ajfa-14678	206	10	definition	definition	NOUN
ajfa-14678	206	11	of	of	ADP
ajfa-14678	206	12	the	the	DET
ajfa-14678	206	13	sme	sme	NOUN
ajfa-14678	206	14	itself	itself	PRON
ajfa-14678	206	15	.	.	PUNCT
ajfa-14678	207	1	while	while	SCONJ
ajfa-14678	207	2	it	it	PRON
ajfa-14678	207	3	is	be	AUX
ajfa-14678	207	4	generally	generally	ADV
ajfa-14678	207	5	accepted	accept	VERB
ajfa-14678	207	6	that	that	SCONJ
ajfa-14678	207	7	the	the	DET
ajfa-14678	207	8	number	number	NOUN
ajfa-14678	207	9	of	of	ADP
ajfa-14678	207	10	employees	employee	NOUN
ajfa-14678	207	11	could	could	AUX
ajfa-14678	207	12	be	be	AUX
ajfa-14678	207	13	used	use	VERB
ajfa-14678	207	14	as	as	ADP
ajfa-14678	207	15	an	an	DET
ajfa-14678	207	16	alternate	alternate	ADJ
ajfa-14678	207	17	measure	measure	NOUN
ajfa-14678	207	18	for	for	ADP
ajfa-14678	207	19	firm	firm	ADJ
ajfa-14678	207	20	size	size	NOUN
ajfa-14678	207	21	,	,	PUNCT
ajfa-14678	207	22	expanding	expand	VERB
ajfa-14678	207	23	the	the	DET
ajfa-14678	207	24	definition	definition	NOUN
ajfa-14678	207	25	to	to	PART
ajfa-14678	207	26	encompass	encompass	VERB
ajfa-14678	207	27	the	the	DET
ajfa-14678	207	28	sales	sale	NOUN
ajfa-14678	207	29	or	or	CCONJ
ajfa-14678	207	30	revenue	revenue	NOUN
ajfa-14678	207	31	of	of	ADP
ajfa-14678	207	32	the	the	DET
ajfa-14678	207	33	firms	firm	NOUN
ajfa-14678	207	34	may	may	AUX
ajfa-14678	207	35	produce	produce	VERB
ajfa-14678	207	36	different	different	ADJ
ajfa-14678	207	37	results	result	NOUN
ajfa-14678	207	38	.	.	PUNCT
ajfa-14678	208	1	recommendation	recommendation	NOUN
ajfa-14678	208	2	for	for	ADP
ajfa-14678	208	3	further	further	ADJ
ajfa-14678	208	4	studies	study	NOUN
ajfa-14678	208	5	the	the	DET
ajfa-14678	208	6	ifrs	ifrs	PROPN
ajfa-14678	208	7	for	for	ADP
ajfa-14678	208	8	smes	sme	NOUN
ajfa-14678	208	9	is	be	AUX
ajfa-14678	208	10	a	a	DET
ajfa-14678	208	11	broader	broad	ADJ
ajfa-14678	208	12	scope	scope	NOUN
ajfa-14678	208	13	of	of	ADP
ajfa-14678	208	14	accounting	accounting	NOUN
ajfa-14678	208	15	which	which	PRON
ajfa-14678	208	16	can	can	AUX
ajfa-14678	208	17	not	not	PART
ajfa-14678	208	18	be	be	AUX
ajfa-14678	208	19	dealt	deal	VERB
ajfa-14678	208	20	with	with	ADP
ajfa-14678	208	21	in	in	ADP
ajfa-14678	208	22	its	its	PRON
ajfa-14678	208	23	entirety	entirety	NOUN
ajfa-14678	208	24	in	in	ADP
ajfa-14678	208	25	this	this	DET
ajfa-14678	208	26	study	study	NOUN
ajfa-14678	208	27	alone	alone	ADV
ajfa-14678	208	28	.	.	PUNCT
ajfa-14678	209	1	further	further	ADJ
ajfa-14678	209	2	studies	study	NOUN
ajfa-14678	209	3	should	should	AUX
ajfa-14678	209	4	be	be	AUX
ajfa-14678	209	5	conducted	conduct	VERB
ajfa-14678	209	6	on	on	ADP
ajfa-14678	209	7	:	:	PUNCT
ajfa-14678	209	8			X
ajfa-14678	209	9	the	the	DET
ajfa-14678	209	10	relevance	relevance	NOUN
ajfa-14678	209	11	of	of	ADP
ajfa-14678	209	12	the	the	DET
ajfa-14678	209	13	ifrs	ifrs	PROPN
ajfa-14678	209	14	for	for	ADP
ajfa-14678	209	15	smes	sme	NOUN
ajfa-14678	209	16	to	to	ADP
ajfa-14678	209	17	micro	micro	ADJ
ajfa-14678	209	18	entities	entity	NOUN
ajfa-14678	209	19	who	who	PRON
ajfa-14678	209	20	form	form	VERB
ajfa-14678	209	21	part	part	NOUN
ajfa-14678	209	22	of	of	ADP
ajfa-14678	209	23	the	the	DET
ajfa-14678	209	24	smes	sme	NOUN
ajfa-14678	209	25	.	.	PUNCT
ajfa-14678	210	1			X
ajfa-14678	211	1	the	the	DET
ajfa-14678	211	2	suitability	suitability	NOUN
ajfa-14678	211	3	of	of	ADP
ajfa-14678	211	4	the	the	DET
ajfa-14678	211	5	standard	standard	NOUN
ajfa-14678	211	6	from	from	ADP
ajfa-14678	211	7	the	the	DET
ajfa-14678	211	8	perspective	perspective	NOUN
ajfa-14678	211	9	of	of	ADP
ajfa-14678	211	10	other	other	ADJ
ajfa-14678	211	11	stakeholders	stakeholder	NOUN
ajfa-14678	211	12	in	in	ADP
ajfa-14678	211	13	sme	sme	NOUN
ajfa-14678	211	14	financial	financial	ADJ
ajfa-14678	211	15	reporting	reporting	NOUN
ajfa-14678	211	16	such	such	ADJ
ajfa-14678	211	17	as	as	ADP
ajfa-14678	211	18	bankers	banker	NOUN
ajfa-14678	211	19	and	and	CCONJ
ajfa-14678	211	20	tax	tax	NOUN
ajfa-14678	211	21	authorities	authority	NOUN
ajfa-14678	211	22	.	.	PUNCT
ajfa-14678	212	1			X
ajfa-14678	212	2	the	the	DET
ajfa-14678	212	3	usefulness	usefulness	NOUN
ajfa-14678	212	4	and	and	CCONJ
ajfa-14678	212	5	challenges	challenge	NOUN
ajfa-14678	212	6	of	of	ADP
ajfa-14678	212	7	the	the	DET
ajfa-14678	212	8	recognition	recognition	NOUN
ajfa-14678	212	9	and	and	CCONJ
ajfa-14678	212	10	measurement	measurement	NOUN
ajfa-14678	212	11	principles	principle	NOUN
ajfa-14678	212	12	,	,	PUNCT
ajfa-14678	212	13	disclosures	disclosure	NOUN
ajfa-14678	212	14	and	and	CCONJ
ajfa-14678	212	15	accounting	accounting	NOUN
ajfa-14678	212	16	policy	policy	NOUN
ajfa-14678	212	17	options	option	NOUN
ajfa-14678	212	18	of	of	ADP
ajfa-14678	212	19	the	the	DET
ajfa-14678	212	20	standard	standard	NOUN
ajfa-14678	212	21	.	.	PUNCT
ajfa-14678	213	1			PRON
ajfa-14678	213	2	studies	study	NOUN
ajfa-14678	213	3	focusing	focus	VERB
ajfa-14678	213	4	on	on	ADP
ajfa-14678	213	5	entities	entity	NOUN
ajfa-14678	213	6	on	on	ADP
ajfa-14678	213	7	the	the	DET
ajfa-14678	213	8	larger	large	ADJ
ajfa-14678	213	9	end	end	NOUN
ajfa-14678	213	10	of	of	ADP
ajfa-14678	213	11	the	the	DET
ajfa-14678	213	12	iasb	iasb	NOUN
ajfa-14678	213	13	’s	’s	PART
ajfa-14678	213	14	sme	sme	NOUN
ajfa-14678	213	15	definition	definition	NOUN
ajfa-14678	213	16	could	could	AUX
ajfa-14678	213	17	also	also	ADV
ajfa-14678	213	18	consider	consider	VERB
ajfa-14678	213	19	whether	whether	SCONJ
ajfa-14678	213	20	the	the	DET
ajfa-14678	213	21	ifrs	ifrs	NOUN
ajfa-14678	213	22	for	for	ADP
ajfa-14678	213	23	smes	sme	NOUN
ajfa-14678	213	24	would	would	AUX
ajfa-14678	213	25	reduce	reduce	VERB
ajfa-14678	213	26	the	the	DET
ajfa-14678	213	27	in	in	ADP
ajfa-14678	213	28	-	-	PUNCT
ajfa-14678	213	29	formativeness	formativeness	NOUN
ajfa-14678	213	30	of	of	ADP
ajfa-14678	213	31	the	the	DET
ajfa-14678	213	32	financial	financial	ADJ
ajfa-14678	213	33	statements	statement	NOUN
ajfa-14678	213	34	of	of	ADP
ajfa-14678	213	35	these	these	DET
ajfa-14678	213	36	entities	entity	NOUN
ajfa-14678	213	37	or	or	CCONJ
ajfa-14678	213	38	fail	fail	VERB
ajfa-14678	213	39	to	to	PART
ajfa-14678	213	40	provide	provide	VERB
ajfa-14678	213	41	guidance	guidance	NOUN
ajfa-14678	213	42	on	on	ADP
ajfa-14678	213	43	certain	certain	ADJ
ajfa-14678	213	44	pertinent	pertinent	ADJ
ajfa-14678	213	45	issues	issue	NOUN
ajfa-14678	213	46	.	.	PUNCT
ajfa-14678	214	1	asian	asian	ADJ
ajfa-14678	214	2	journal	journal	PROPN
ajfa-14678	214	3	of	of	ADP
ajfa-14678	214	4	finance	finance	PROPN
ajfa-14678	214	5	&	&	CCONJ
ajfa-14678	214	6	accounting	accounting	PROPN
ajfa-14678	214	7	issn	issn	PROPN
ajfa-14678	214	8	1946	1946	NUM
ajfa-14678	214	9	-	-	PUNCT
ajfa-14678	214	10	052x	052x	PROPN
ajfa-14678	214	11	2019	2019	NUM
ajfa-14678	214	12	,	,	PUNCT
ajfa-14678	214	13	vol	vol	NOUN
ajfa-14678	214	14	.	.	PROPN
ajfa-14678	214	15	11	11	NUM
ajfa-14678	214	16	,	,	PUNCT
ajfa-14678	214	17	no	no	INTJ
ajfa-14678	214	18	.	.	NOUN
ajfa-14678	214	19	1	1	NUM
ajfa-14678	214	20	254	254	NUM
ajfa-14678	214	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	214	22	references	reference	NOUN
ajfa-14678	214	23	abata	abata	NOUN
ajfa-14678	214	24	,	,	PUNCT
ajfa-14678	214	25	m.	m.	NOUN
ajfa-14678	214	26	(	(	PUNCT
ajfa-14678	214	27	2015	2015	NUM
ajfa-14678	214	28	)	)	PUNCT
ajfa-14678	214	29	.	.	PUNCT
ajfa-14678	215	1	the	the	DET
ajfa-14678	215	2	impacts	impact	NOUN
ajfa-14678	215	3	of	of	ADP
ajfa-14678	215	4	the	the	DET
ajfa-14678	215	5	ifrs	ifrs	NOUN
ajfa-14678	215	6	on	on	ADP
ajfa-14678	215	7	financial	financial	ADJ
ajfa-14678	215	8	reporting	reporting	NOUN
ajfa-14678	215	9	in	in	ADP
ajfa-14678	215	10	nigeria	nigeria	PROPN
ajfa-14678	215	11	.	.	PUNCT
ajfa-14678	216	1	global	global	ADJ
ajfa-14678	216	2	journal	journal	PROPN
ajfa-14678	216	3	of	of	ADP
ajfa-14678	216	4	contemporary	contemporary	ADJ
ajfa-14678	216	5	research	research	NOUN
ajfa-14678	216	6	in	in	ADP
ajfa-14678	216	7	accounting	accounting	NOUN
ajfa-14678	216	8	,	,	PUNCT
ajfa-14678	216	9	auditing	auditing	NOUN
ajfa-14678	216	10	and	and	CCONJ
ajfa-14678	216	11	business	business	NOUN
ajfa-14678	216	12	ethics	ethic	NOUN
ajfa-14678	216	13	.	.	PUNCT
ajfa-14678	217	1	aboagye	aboagye	PROPN
ajfa-14678	217	2	-	-	PUNCT
ajfa-14678	217	3	okyere	okyere	PROPN
ajfa-14678	217	4	,	,	PUNCT
ajfa-14678	217	5	a.	a.	PROPN
ajfa-14678	217	6	,	,	PUNCT
ajfa-14678	217	7	&	&	CCONJ
ajfa-14678	217	8	agbeibor	agbeibor	PROPN
ajfa-14678	217	9	,	,	PUNCT
ajfa-14678	217	10	j.	j.	PROPN
ajfa-14678	217	11	(	(	PUNCT
ajfa-14678	217	12	2012	2012	NUM
ajfa-14678	217	13	)	)	PUNCT
ajfa-14678	217	14	.	.	PUNCT
ajfa-14678	218	1	the	the	DET
ajfa-14678	218	2	international	international	ADJ
ajfa-14678	218	3	financial	financial	ADJ
ajfa-14678	218	4	reporting	reporting	NOUN
ajfa-14678	218	5	standards	standard	NOUN
ajfa-14678	218	6	for	for	ADP
ajfa-14678	218	7	small	small	ADJ
ajfa-14678	218	8	and	and	CCONJ
ajfa-14678	218	9	medium	medium	ADJ
ajfa-14678	218	10	sized	sized	ADJ
ajfa-14678	218	11	entities	entity	NOUN
ajfa-14678	218	12	.	.	PUNCT
ajfa-14678	219	1	suitability	suitability	NOUN
ajfa-14678	219	2	for	for	ADP
ajfa-14678	219	3	small	small	ADJ
ajfa-14678	219	4	businesses	business	NOUN
ajfa-14678	219	5	in	in	ADP
ajfa-14678	219	6	ghana	ghana	PROPN
ajfa-14678	219	7	.	.	PUNCT
ajfa-14678	220	1	journal	journal	PROPN
ajfa-14678	220	2	of	of	ADP
ajfa-14678	220	3	financial	financial	ADJ
ajfa-14678	220	4	reporting	reporting	NOUN
ajfa-14678	220	5	and	and	CCONJ
ajfa-14678	220	6	accounting	accounting	NOUN
ajfa-14678	220	7	,	,	PUNCT
ajfa-14678	220	8	190	190	NUM
ajfa-14678	220	9	-	-	SYM
ajfa-14678	220	10	214	214	NUM
ajfa-14678	220	11	.	.	PUNCT
ajfa-14678	221	1	https://doi.org/10.1108/19852511211273723	https://doi.org/10.1108/19852511211273723	NOUN
ajfa-14678	221	2	aboagye	aboagye	NOUN
ajfa-14678	221	3	-	-	PUNCT
ajfa-14678	221	4	okyere	okyere	PROPN
ajfa-14678	221	5	,	,	PUNCT
ajfa-14678	221	6	f.	f.	PROPN
ajfa-14678	221	7	,	,	PUNCT
ajfa-14678	221	8	&	&	CCONJ
ajfa-14678	221	9	agbeibor	agbeibor	PROPN
ajfa-14678	221	10	,	,	PUNCT
ajfa-14678	221	11	j.	j.	PROPN
ajfa-14678	221	12	(	(	PUNCT
ajfa-14678	221	13	2012	2012	NUM
ajfa-14678	221	14	)	)	PUNCT
ajfa-14678	221	15	.	.	PUNCT
ajfa-14678	222	1	international	international	ADJ
ajfa-14678	222	2	financial	financial	ADJ
ajfa-14678	222	3	reporting	reporting	NOUN
ajfa-14678	222	4	standards	standard	NOUN
ajfa-14678	222	5	for	for	ADP
ajfa-14678	222	6	smes	sme	NOUN
ajfa-14678	222	7	.	.	PUNCT
ajfa-14678	223	1	journal	journal	PROPN
ajfa-14678	223	2	of	of	ADP
ajfa-14678	223	3	financial	financial	ADJ
ajfa-14678	223	4	reporting	reporting	NOUN
ajfa-14678	223	5	and	and	CCONJ
ajfa-14678	223	6	accounting	accounting	NOUN
ajfa-14678	223	7	,	,	PUNCT
ajfa-14678	223	8	190	190	NUM
ajfa-14678	223	9	-	-	SYM
ajfa-14678	223	10	214	214	NUM
ajfa-14678	223	11	.	.	PUNCT
ajfa-14678	224	1	https://doi.org/10.1108/19852511211273723	https://doi.org/10.1108/19852511211273723	NOUN
ajfa-14678	224	2	aggestam	aggestam	PROPN
ajfa-14678	224	3	,	,	PUNCT
ajfa-14678	224	4	c.	c.	PROPN
ajfa-14678	224	5	(	(	PUNCT
ajfa-14678	224	6	1999	1999	NUM
ajfa-14678	224	7	,	,	PUNCT
ajfa-14678	224	8	february	february	PROPN
ajfa-14678	224	9	17	17	NUM
ajfa-14678	224	10	-	-	SYM
ajfa-14678	224	11	19	19	NUM
ajfa-14678	224	12	)	)	PUNCT
ajfa-14678	224	13	.	.	PUNCT
ajfa-14678	225	1	towards	towards	ADP
ajfa-14678	225	2	a	a	DET
ajfa-14678	225	3	global	global	ADJ
ajfa-14678	225	4	accounting	accounting	NOUN
ajfa-14678	225	5	qualification	qualification	NOUN
ajfa-14678	225	6	.	.	PUNCT
ajfa-14678	226	1	16th	16th	ADJ
ajfa-14678	226	2	session	session	NOUN
ajfa-14678	226	3	of	of	ADP
ajfa-14678	226	4	the	the	DET
ajfa-14678	226	5	isar	isar	PROPN
ajfa-14678	226	6	group	group	PROPN
ajfa-14678	226	7	of	of	ADP
ajfa-14678	226	8	the	the	DET
ajfa-14678	226	9	un	un	PROPN
ajfa-14678	226	10	palais	palais	PROPN
ajfa-14678	226	11	de	de	PROPN
ajfa-14678	226	12	nations	nations	PROPN
ajfa-14678	226	13	,	,	PUNCT
ajfa-14678	226	14	geneva	geneva	PROPN
ajfa-14678	226	15	,	,	PUNCT
ajfa-14678	226	16	805–813	805–813	NUM
ajfa-14678	226	17	.	.	PUNCT
ajfa-14678	227	1	https://doi.org/10.1080/096381899335835	https://doi.org/10.1080/096381899335835	PROPN
ajfa-14678	227	2	agyeimensah	agyeimensah	PROPN
ajfa-14678	227	3	,	,	PUNCT
ajfa-14678	227	4	b.	b.	PROPN
ajfa-14678	227	5	k.	k.	PROPN
ajfa-14678	227	6	(	(	PUNCT
ajfa-14678	227	7	2012	2012	NUM
ajfa-14678	227	8	)	)	PUNCT
ajfa-14678	227	9	.	.	PUNCT
ajfa-14678	228	1	the	the	DET
ajfa-14678	228	2	impact	impact	NOUN
ajfa-14678	228	3	of	of	ADP
ajfa-14678	228	4	adopting	adopt	VERB
ajfa-14678	228	5	ias1	ias1	NOUN
ajfa-14678	228	6	in	in	ADP
ajfa-14678	228	7	ghana	ghana	PROPN
ajfa-14678	228	8	.	.	PUNCT
ajfa-14678	229	1	the	the	DET
ajfa-14678	229	2	extent	extent	NOUN
ajfa-14678	229	3	of	of	ADP
ajfa-14678	229	4	disclosures	disclosure	NOUN
ajfa-14678	229	5	and	and	CCONJ
ajfa-14678	229	6	their	their	PRON
ajfa-14678	229	7	relationship	relationship	NOUN
ajfa-14678	229	8	to	to	ADP
ajfa-14678	229	9	corporate	corporate	ADJ
ajfa-14678	229	10	characteristics	characteristic	NOUN
ajfa-14678	229	11	.	.	PUNCT
ajfa-14678	230	1	african	african	ADJ
ajfa-14678	230	2	journal	journal	PROPN
ajfa-14678	230	3	of	of	ADP
ajfa-14678	230	4	business	business	NOUN
ajfa-14678	230	5	management	management	NOUN
ajfa-14678	230	6	,	,	PUNCT
ajfa-14678	230	7	10896	10896	NUM
ajfa-14678	230	8	-	-	SYM
ajfa-14678	230	9	10905	10905	NUM
ajfa-14678	230	10	.	.	PUNCT
ajfa-14678	231	1	https://doi.org/10.5897/ajbm11.1857	https://doi.org/10.5897/ajbm11.1857	PROPN
ajfa-14678	231	2	albu	albu	PROPN
ajfa-14678	231	3	,	,	PUNCT
ajfa-14678	231	4	n.	n.	PROPN
ajfa-14678	231	5	,	,	PUNCT
ajfa-14678	231	6	&	&	CCONJ
ajfa-14678	231	7	albu	albu	PROPN
ajfa-14678	231	8	,	,	PUNCT
ajfa-14678	231	9	c.	c.	PROPN
ajfa-14678	231	10	(	(	PUNCT
ajfa-14678	231	11	2012	2012	NUM
ajfa-14678	231	12	)	)	PUNCT
ajfa-14678	231	13	.	.	PUNCT
ajfa-14678	232	1	strategies	strategy	NOUN
ajfa-14678	232	2	for	for	ADP
ajfa-14678	232	3	and	and	CCONJ
ajfa-14678	232	4	implication	implication	NOUN
ajfa-14678	232	5	of	of	ADP
ajfa-14678	232	6	the	the	DET
ajfa-14678	232	7	ifrs	ifrs	PROPN
ajfa-14678	232	8	for	for	ADP
ajfa-14678	232	9	smes	sme	NOUN
ajfa-14678	232	10	implementation	implementation	NOUN
ajfa-14678	232	11	in	in	ADP
ajfa-14678	232	12	emerging	emerge	VERB
ajfa-14678	232	13	economies	economy	NOUN
ajfa-14678	232	14	.	.	PUNCT
ajfa-14678	233	1	grenoble	grenoble	ADJ
ajfa-14678	233	2	:	:	PUNCT
ajfa-14678	233	3	comptabilities	comptabilitie	NOUN
ajfa-14678	233	4	et	et	NOUN
ajfa-14678	233	5	innovation	innovation	NOUN
ajfa-14678	233	6	.	.	PUNCT
ajfa-14678	234	1	https://doi.org/10.1016/j.cpa.2007.12.005	https://doi.org/10.1016/j.cpa.2007.12.005	PROPN
ajfa-14678	234	2	alp	alp	PROPN
ajfa-14678	234	3	,	,	PUNCT
ajfa-14678	234	4	a.	a.	PROPN
ajfa-14678	234	5	,	,	PUNCT
ajfa-14678	234	6	&	&	CCONJ
ajfa-14678	234	7	ustundag	ustundag	PROPN
ajfa-14678	234	8	,	,	PUNCT
ajfa-14678	234	9	s.	s.	PROPN
ajfa-14678	234	10	(	(	PUNCT
ajfa-14678	234	11	2009	2009	NUM
ajfa-14678	234	12	)	)	PUNCT
ajfa-14678	234	13	.	.	PUNCT
ajfa-14678	235	1	financial	financial	ADJ
ajfa-14678	235	2	reporting	reporting	NOUN
ajfa-14678	235	3	transformation	transformation	NOUN
ajfa-14678	235	4	:	:	PUNCT
ajfa-14678	235	5	the	the	DET
ajfa-14678	235	6	experienceof	experienceof	ADJ
ajfa-14678	235	7	turkey	turkey	NOUN
ajfa-14678	235	8	.	.	PUNCT
ajfa-14678	236	1	critical	critical	ADJ
ajfa-14678	236	2	perspectives	perspective	NOUN
ajfa-14678	236	3	on	on	ADP
ajfa-14678	236	4	accounting	accounting	NOUN
ajfa-14678	236	5	,	,	PUNCT
ajfa-14678	236	6	680–699	680–699	NUM
ajfa-14678	236	7	.	.	PUNCT
ajfa-14678	237	1	amoako	amoako	PROPN
ajfa-14678	237	2	,	,	PUNCT
ajfa-14678	237	3	g.	g.	PROPN
ajfa-14678	237	4	(	(	PUNCT
ajfa-14678	237	5	2013	2013	NUM
ajfa-14678	237	6	)	)	PUNCT
ajfa-14678	237	7	.	.	PUNCT
ajfa-14678	238	1	accounting	accounting	NOUN
ajfa-14678	238	2	practices	practice	NOUN
ajfa-14678	238	3	of	of	ADP
ajfa-14678	238	4	smes	sme	NOUN
ajfa-14678	238	5	.	.	PUNCT
ajfa-14678	239	1	a	a	DET
ajfa-14678	239	2	case	case	NOUN
ajfa-14678	239	3	study	study	NOUN
ajfa-14678	239	4	of	of	ADP
ajfa-14678	239	5	kumasi	kumasi	PROPN
ajfa-14678	239	6	metropolis	metropolis	PROPN
ajfa-14678	239	7	in	in	ADP
ajfa-14678	239	8	ghana	ghana	PROPN
ajfa-14678	239	9	.	.	PUNCT
ajfa-14678	240	1	international	international	ADJ
ajfa-14678	240	2	journal	journal	PROPN
ajfa-14678	240	3	of	of	ADP
ajfa-14678	240	4	business	business	NOUN
ajfa-14678	240	5	and	and	CCONJ
ajfa-14678	240	6	management	management	NOUN
ajfa-14678	240	7	,	,	PUNCT
ajfa-14678	240	8	1833	1833	NUM
ajfa-14678	240	9	-	-	SYM
ajfa-14678	240	10	3850	3850	NUM
ajfa-14678	240	11	.	.	PUNCT
ajfa-14678	241	1	https://doi.org/10.5539/ijbm.v8n24p73	https://doi.org/10.5539/ijbm.v8n24p73	PROPN
ajfa-14678	241	2	amoako	amoako	PROPN
ajfa-14678	241	3	,	,	PUNCT
ajfa-14678	241	4	o.	o.	PROPN
ajfa-14678	241	5	k.	k.	PROPN
ajfa-14678	241	6	,	,	PUNCT
ajfa-14678	241	7	marfo	marfo	ADJ
ajfa-14678	241	8	,	,	PUNCT
ajfa-14678	241	9	o.	o.	PROPN
ajfa-14678	241	10	,	,	PUNCT
ajfa-14678	241	11	g.	g.	PROPN
ajfa-14678	241	12	n.	n.	PROPN
ajfa-14678	241	13	,	,	PUNCT
ajfa-14678	241	14	&	&	CCONJ
ajfa-14678	241	15	gyamfi	gyamfi	PROPN
ajfa-14678	241	16	,	,	PUNCT
ajfa-14678	241	17	o.	o.	PROPN
ajfa-14678	241	18	&	&	CCONJ
ajfa-14678	241	19	.	.	PUNCT
ajfa-14678	241	20	(	(	PUNCT
ajfa-14678	241	21	2014	2014	NUM
ajfa-14678	241	22	)	)	PUNCT
ajfa-14678	241	23	.	.	PUNCT
ajfa-14678	242	1	accounting	accounting	NOUN
ajfa-14678	242	2	records	record	NOUN
ajfa-14678	242	3	keeping	keep	VERB
ajfa-14678	242	4	practices	practice	NOUN
ajfa-14678	242	5	of	of	ADP
ajfa-14678	242	6	smes	sme	NOUN
ajfa-14678	242	7	in	in	ADP
ajfa-14678	242	8	ghana	ghana	PROPN
ajfa-14678	242	9	evidence	evidence	NOUN
ajfa-14678	242	10	from	from	ADP
ajfa-14678	242	11	sunyani	sunyani	PROPN
ajfa-14678	242	12	municipality	municipality	NOUN
ajfa-14678	242	13	.	.	PUNCT
ajfa-14678	243	1	british	british	ADJ
ajfa-14678	243	2	journal	journal	PROPN
ajfa-14678	243	3	of	of	ADP
ajfa-14678	243	4	economics	economic	NOUN
ajfa-14678	243	5	,	,	PUNCT
ajfa-14678	243	6	finance	finance	NOUN
ajfa-14678	243	7	and	and	CCONJ
ajfa-14678	243	8	management	management	NOUN
ajfa-14678	243	9	studies	study	NOUN
ajfa-14678	243	10	,	,	PUNCT
ajfa-14678	243	11	vol	vol	NOUN
ajfa-14678	243	12	9(1	9(1	NUM
ajfa-14678	243	13	)	)	PUNCT
ajfa-14678	243	14	.	.	PUNCT
ajfa-14678	244	1	appiah	appiah	PROPN
ajfa-14678	244	2	,	,	PUNCT
ajfa-14678	244	3	o.	o.	PROPN
ajfa-14678	244	4	,	,	PUNCT
ajfa-14678	244	5	awunyo	awunyo	PROPN
ajfa-14678	244	6	-	-	PUNCT
ajfa-14678	244	7	vitor	vitor	PROPN
ajfa-14678	244	8	,	,	PUNCT
ajfa-14678	244	9	d.	d.	PROPN
ajfa-14678	244	10	,	,	PUNCT
ajfa-14678	244	11	mireku	mireku	PROPN
ajfa-14678	244	12	,	,	PUNCT
ajfa-14678	244	13	k.	k.	PROPN
ajfa-14678	244	14	,	,	PUNCT
ajfa-14678	244	15	&	&	CCONJ
ajfa-14678	244	16	ahiagbah	ahiagbah	PROPN
ajfa-14678	244	17	,	,	PUNCT
ajfa-14678	244	18	c.	c.	PROPN
ajfa-14678	244	19	(	(	PUNCT
ajfa-14678	244	20	2016	2016	NUM
ajfa-14678	244	21	)	)	PUNCT
ajfa-14678	244	22	.	.	PUNCT
ajfa-14678	245	1	compliance	compliance	NOUN
ajfa-14678	245	2	with	with	ADP
ajfa-14678	245	3	international	international	ADJ
ajfa-14678	245	4	financial	financial	ADJ
ajfa-14678	245	5	reporting	reporting	NOUN
ajfa-14678	245	6	standards	standard	NOUN
ajfa-14678	245	7	.	.	PUNCT
ajfa-14678	246	1	a	a	DET
ajfa-14678	246	2	case	case	NOUN
ajfa-14678	246	3	of	of	ADP
ajfa-14678	246	4	listed	list	VERB
ajfa-14678	246	5	firms	firm	NOUN
ajfa-14678	246	6	in	in	ADP
ajfa-14678	246	7	ghana	ghana	PROPN
ajfa-14678	246	8	.	.	PUNCT
ajfa-14678	247	1	journal	journal	PROPN
ajfa-14678	247	2	of	of	ADP
ajfa-14678	247	3	financial	financial	ADJ
ajfa-14678	247	4	and	and	CCONJ
ajfa-14678	247	5	accounting	accounting	NOUN
ajfa-14678	247	6	,	,	PUNCT
ajfa-14678	247	7	131	131	NUM
ajfa-14678	247	8	-	-	SYM
ajfa-14678	247	9	156	156	NUM
ajfa-14678	247	10	.	.	PUNCT
ajfa-14678	248	1	https://doi.org/10.1108/jfra-01-2015-0003	https://doi.org/10.1108/jfra-01-2015-0003	PROPN
ajfa-14678	248	2	arhin	arhin	PROPN
ajfa-14678	248	3	,	,	PUNCT
ajfa-14678	248	4	t.	t.	PROPN
ajfa-14678	248	5	,	,	PUNCT
ajfa-14678	248	6	perprem	perprem	VERB
ajfa-14678	248	7	,	,	PUNCT
ajfa-14678	248	8	a.	a.	PROPN
ajfa-14678	248	9	,	,	PUNCT
ajfa-14678	248	10	&	&	CCONJ
ajfa-14678	248	11	hulede	hulede	PROPN
ajfa-14678	248	12	,	,	PUNCT
ajfa-14678	248	13	a.	a.	NOUN
ajfa-14678	248	14	(	(	PUNCT
ajfa-14678	248	15	2017	2017	NUM
ajfa-14678	248	16	)	)	PUNCT
ajfa-14678	248	17	.	.	PUNCT
ajfa-14678	249	1	the	the	DET
ajfa-14678	249	2	challengies	challengie	NOUN
ajfa-14678	249	3	of	of	ADP
ajfa-14678	249	4	adoption	adoption	NOUN
ajfa-14678	249	5	and	and	CCONJ
ajfa-14678	249	6	implementing	implement	VERB
ajfa-14678	249	7	ifrs	ifrs	NOUN
ajfa-14678	249	8	for	for	ADP
ajfa-14678	249	9	smes	sme	NOUN
ajfa-14678	249	10	in	in	ADP
ajfa-14678	249	11	ghana	ghana	PROPN
ajfa-14678	249	12	.	.	PUNCT
ajfa-14678	250	1	a	a	DET
ajfa-14678	250	2	case	case	NOUN
ajfa-14678	250	3	of	of	ADP
ajfa-14678	250	4	smes	sme	NOUN
ajfa-14678	250	5	in	in	ADP
ajfa-14678	250	6	the	the	DET
ajfa-14678	250	7	kumasi	kumasi	NOUN
ajfa-14678	250	8	metropolis	metropolis	PROPN
ajfa-14678	250	9	.	.	PUNCT
ajfa-14678	251	1	research	research	PROPN
ajfa-14678	251	2	journal'sjournal	journal'sjournal	PROPN
ajfa-14678	251	3	of	of	ADP
ajfa-14678	251	4	accounting	accounting	NOUN
ajfa-14678	251	5	,	,	PUNCT
ajfa-14678	251	6	1	1	NUM
ajfa-14678	251	7	-	-	SYM
ajfa-14678	251	8	13	13	NUM
ajfa-14678	251	9	.	.	PUNCT
ajfa-14678	252	1	ashraf	ashraf	PROPN
ajfa-14678	252	2	,	,	PUNCT
ajfa-14678	252	3	j.	j.	PROPN
ajfa-14678	252	4	,	,	PUNCT
ajfa-14678	252	5	&	&	CCONJ
ajfa-14678	252	6	ghani	ghani	PROPN
ajfa-14678	252	7	,	,	PUNCT
ajfa-14678	252	8	w.	w.	PROPN
ajfa-14678	252	9	(	(	PUNCT
ajfa-14678	252	10	2005	2005	NUM
ajfa-14678	252	11	)	)	PUNCT
ajfa-14678	252	12	.	.	PUNCT
ajfa-14678	253	1	accounting	accounting	NOUN
ajfa-14678	253	2	development	development	NOUN
ajfa-14678	253	3	in	in	ADP
ajfa-14678	253	4	pakistan	pakistan	PROPN
ajfa-14678	253	5	.	.	PUNCT
ajfa-14678	254	1	international	international	ADJ
ajfa-14678	254	2	journal	journal	PROPN
ajfa-14678	254	3	of	of	ADP
ajfa-14678	254	4	accounting	accounting	NOUN
ajfa-14678	254	5	,	,	PUNCT
ajfa-14678	254	6	175–189	175–189	NUM
ajfa-14678	254	7	.	.	PUNCT
ajfa-14678	255	1	https://doi.org/10.1016/j.intacc.2005.01.010	https://doi.org/10.1016/j.intacc.2005.01.010	PROPN
ajfa-14678	255	2	awal	awal	PROPN
ajfa-14678	255	3	,	,	PUNCT
ajfa-14678	255	4	i.	i.	PROPN
ajfa-14678	255	5	(	(	PUNCT
ajfa-14678	255	6	2017	2017	NUM
ajfa-14678	255	7	,	,	PUNCT
ajfa-14678	255	8	june	june	PROPN
ajfa-14678	255	9	07	07	NUM
ajfa-14678	255	10	)	)	PUNCT
ajfa-14678	255	11	.	.	PUNCT
ajfa-14678	256	1	75	75	NUM
ajfa-14678	256	2	%	%	NOUN
ajfa-14678	256	3	businesses	business	NOUN
ajfa-14678	256	4	fail	fail	VERB
ajfa-14678	256	5	after	after	ADP
ajfa-14678	256	6	3	3	NUM
ajfa-14678	256	7	years	year	NOUN
ajfa-14678	256	8	.	.	PUNCT
ajfa-14678	257	1	retrieved	retrieve	VERB
ajfa-14678	257	2	october	october	PROPN
ajfa-14678	257	3	26	26	NUM
ajfa-14678	257	4	,	,	PUNCT
ajfa-14678	257	5	2018	2018	NUM
ajfa-14678	257	6	,	,	PUNCT
ajfa-14678	257	7	from	from	ADP
ajfa-14678	257	8	modernghana.com/news	modernghana.com/new	NOUN
ajfa-14678	257	9	:	:	PUNCT
ajfa-14678	257	10	https://www.modernghana.com/news/780532/75-businesses-failafter-3-years.html	https://www.modernghana.com/news/780532/75-businesses-failafter-3-years.html	PROPN
ajfa-14678	257	11	asian	asian	PROPN
ajfa-14678	257	12	journal	journal	PROPN
ajfa-14678	257	13	of	of	ADP
ajfa-14678	257	14	finance	finance	PROPN
ajfa-14678	257	15	&	&	CCONJ
ajfa-14678	257	16	accounting	accounting	PROPN
ajfa-14678	257	17	issn	issn	PROPN
ajfa-14678	257	18	1946	1946	NUM
ajfa-14678	257	19	-	-	PUNCT
ajfa-14678	257	20	052x	052x	PROPN
ajfa-14678	257	21	2019	2019	NUM
ajfa-14678	257	22	,	,	PUNCT
ajfa-14678	257	23	vol	vol	NOUN
ajfa-14678	257	24	.	.	PROPN
ajfa-14678	258	1	11	11	NUM
ajfa-14678	258	2	,	,	PUNCT
ajfa-14678	258	3	no	no	INTJ
ajfa-14678	258	4	.	.	NOUN
ajfa-14678	258	5	1	1	NUM
ajfa-14678	258	6	255	255	NUM
ajfa-14678	258	7	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	258	8	betul	betul	PROPN
ajfa-14678	258	9	,	,	PUNCT
ajfa-14678	258	10	c.	c.	PROPN
ajfa-14678	258	11	(	(	PUNCT
ajfa-14678	258	12	2004	2004	NUM
ajfa-14678	258	13	)	)	PUNCT
ajfa-14678	258	14	.	.	PUNCT
ajfa-14678	259	1	using	use	VERB
ajfa-14678	259	2	nvivo	nvivo	NOUN
ajfa-14678	259	3	to	to	PART
ajfa-14678	259	4	analyse	analyse	VERB
ajfa-14678	259	5	qualitaive	qualitaive	ADJ
ajfa-14678	259	6	classroom	classroom	NOUN
ajfa-14678	259	7	data	datum	NOUN
ajfa-14678	259	8	on	on	ADP
ajfa-14678	259	9	constrativist	constrativist	NOUN
ajfa-14678	259	10	learning	learn	VERB
ajfa-14678	259	11	environment	environment	PROPN
ajfa-14678	259	12	.	.	PUNCT
ajfa-14678	260	1	qualitive	qualitive	ADJ
ajfa-14678	260	2	research	research	NOUN
ajfa-14678	260	3	graduate	graduate	NOUN
ajfa-14678	260	4	,	,	PUNCT
ajfa-14678	260	5	589	589	NUM
ajfa-14678	260	6	-	-	SYM
ajfa-14678	260	7	603	603	NUM
ajfa-14678	260	8	.	.	PUNCT
ajfa-14678	261	1	boachie	boachie	PROPN
ajfa-14678	261	2	-	-	PUNCT
ajfa-14678	261	3	mensah	mensah	PROPN
ajfa-14678	261	4	,	,	PUNCT
ajfa-14678	261	5	f.	f.	PROPN
ajfa-14678	261	6	,	,	PUNCT
ajfa-14678	261	7	&	&	CCONJ
ajfa-14678	261	8	marfo	marfo	ADJ
ajfa-14678	261	9	-	-	PUNCT
ajfa-14678	261	10	yiadom	yiadom	NOUN
ajfa-14678	261	11	,	,	PUNCT
ajfa-14678	261	12	e.	e.	PROPN
ajfa-14678	261	13	(	(	PUNCT
ajfa-14678	261	14	2005	2005	NUM
ajfa-14678	261	15	)	)	PUNCT
ajfa-14678	261	16	.	.	PUNCT
ajfa-14678	262	1	enterpreneurship	enterpreneurship	NOUN
ajfa-14678	262	2	and	and	CCONJ
ajfa-14678	262	3	small	small	ADJ
ajfa-14678	262	4	business	business	NOUN
ajfa-14678	262	5	management	management	NOUN
ajfa-14678	262	6	.	.	PUNCT
ajfa-14678	263	1	accra	accra	PROPN
ajfa-14678	263	2	:	:	PUNCT
ajfa-14678	263	3	ghana	ghana	PROPN
ajfa-14678	263	4	universities	universities	PROPN
ajfa-14678	263	5	press	press	PROPN
ajfa-14678	263	6	.	.	PUNCT
ajfa-14678	264	1	dictionary	dictionary	ADJ
ajfa-14678	264	2	-	-	PUNCT
ajfa-14678	264	3	business	business	NOUN
ajfa-14678	264	4	.	.	PUNCT
ajfa-14678	265	1	(	(	PUNCT
ajfa-14678	265	2	2018	2018	NUM
ajfa-14678	265	3	)	)	PUNCT
ajfa-14678	265	4	.	.	PUNCT
ajfa-14678	266	1	businessdictionary	businessdictionary	ADJ
ajfa-14678	266	2	.	.	PUNCT
ajfa-14678	267	1	retrieved	retrieve	VERB
ajfa-14678	267	2	from	from	ADP
ajfa-14678	267	3	research	research	NOUN
ajfa-14678	267	4	methodology	methodology	NOUN
ajfa-14678	267	5	:	:	PUNCT
ajfa-14678	267	6	ww.businessdictionary.com	ww.businessdictionary.com	PROPN
ajfa-14678	267	7	dimaggio	dimaggio	PROPN
ajfa-14678	267	8	,	,	PUNCT
ajfa-14678	267	9	p.	p.	PROPN
ajfa-14678	267	10	,	,	PUNCT
ajfa-14678	267	11	&	&	CCONJ
ajfa-14678	267	12	powell	powell	PROPN
ajfa-14678	267	13	,	,	PUNCT
ajfa-14678	267	14	w.	w.	PROPN
ajfa-14678	267	15	(	(	PUNCT
ajfa-14678	267	16	1991	1991	NUM
ajfa-14678	267	17	)	)	PUNCT
ajfa-14678	267	18	.	.	PUNCT
ajfa-14678	268	1	the	the	DET
ajfa-14678	268	2	new	new	ADJ
ajfa-14678	268	3	institutionalism	institutionalism	NOUN
ajfa-14678	268	4	and	and	CCONJ
ajfa-14678	268	5	organizational	organizational	ADJ
ajfa-14678	268	6	analysis	analysis	NOUN
ajfa-14678	268	7	.	.	PUNCT
ajfa-14678	269	1	in	in	ADP
ajfa-14678	269	2	p.	p.	PROPN
ajfa-14678	269	3	&	&	CCONJ
ajfa-14678	269	4	.	.	PUNCT
ajfa-14678	270	1	dimaggio	dimaggio	PROPN
ajfa-14678	270	2	,	,	PUNCT
ajfa-14678	270	3	the	the	DET
ajfa-14678	270	4	iron	iron	NOUN
ajfa-14678	270	5	cage	cage	NOUN
ajfa-14678	270	6	revisited	revisit	VERB
ajfa-14678	270	7	:	:	PUNCT
ajfa-14678	270	8	institutional	institutional	ADJ
ajfa-14678	270	9	isomorphism	isomorphism	NOUN
ajfa-14678	270	10	and	and	CCONJ
ajfa-14678	270	11	collective	collective	ADJ
ajfa-14678	270	12	rationality	rationality	NOUN
ajfa-14678	270	13	in	in	ADP
ajfa-14678	270	14	organizational	organizational	ADJ
ajfa-14678	270	15	fields	field	NOUN
ajfa-14678	270	16	(	(	PUNCT
ajfa-14678	270	17	pp	pp	ADJ
ajfa-14678	270	18	.	.	PUNCT
ajfa-14678	270	19	1–38	1–38	PROPN
ajfa-14678	270	20	)	)	PUNCT
ajfa-14678	270	21	.	.	PUNCT
ajfa-14678	271	1	chicago	chicago	PROPN
ajfa-14678	271	2	:	:	PUNCT
ajfa-14678	272	1	university	university	NOUN
ajfa-14678	272	2	of	of	ADP
ajfa-14678	272	3	chicago	chicago	PROPN
ajfa-14678	272	4	press	press	NOUN
ajfa-14678	272	5	.	.	PUNCT
ajfa-14678	273	1	el‐gazzar	el‐gazzar	NOUN
ajfa-14678	273	2	,	,	PUNCT
ajfa-14678	273	3	sawn	sawn	NOUN
ajfa-14678	273	4	,	,	PUNCT
ajfa-14678	273	5	finn	finn	PROPN
ajfa-14678	273	6	,	,	PUNCT
ajfa-14678	273	7	p	p	X
ajfa-14678	273	8	,	,	PUNCT
ajfa-14678	273	9	&	&	CCONJ
ajfa-14678	273	10	jacob	jacob	PROPN
ajfa-14678	273	11	,	,	PUNCT
ajfa-14678	273	12	r.	r.	PROPN
ajfa-14678	273	13	(	(	PUNCT
ajfa-14678	273	14	1999	1999	NUM
ajfa-14678	273	15	)	)	PUNCT
ajfa-14678	273	16	.	.	PUNCT
ajfa-14678	274	1	an	an	DET
ajfa-14678	274	2	empirical	empirical	ADJ
ajfa-14678	274	3	investigation	investigation	NOUN
ajfa-14678	274	4	of	of	ADP
ajfa-14678	274	5	multinational	multinational	ADJ
ajfa-14678	274	6	firms	firm	NOUN
ajfa-14678	274	7	'	'	PART
ajfa-14678	274	8	compliance	compliance	NOUN
ajfa-14678	274	9	with	with	ADP
ajfa-14678	274	10	international	international	ADJ
ajfa-14678	274	11	accounting	accounting	NOUN
ajfa-14678	274	12	standards	standard	NOUN
ajfa-14678	274	13	.	.	PUNCT
ajfa-14678	275	1	international	international	ADJ
ajfa-14678	275	2	journal	journal	PROPN
ajfa-14678	275	3	of	of	ADP
ajfa-14678	275	4	accounting	accounting	NOUN
ajfa-14678	275	5	,	,	PUNCT
ajfa-14678	275	6	239–254	239–254	NUM
ajfa-14678	275	7	.	.	PUNCT
ajfa-14678	276	1	https://doi.org/10.1016/s0020-7063(99)00005-9	https://doi.org/10.1016/s0020-7063(99)00005-9	PROPN
ajfa-14678	276	2	epstein	epstein	PROPN
ajfa-14678	276	3	,	,	PUNCT
ajfa-14678	276	4	b.	b.	PROPN
ajfa-14678	276	5	,	,	PUNCT
ajfa-14678	276	6	&	&	CCONJ
ajfa-14678	276	7	jermakowicz	jermakowicz	PROPN
ajfa-14678	276	8	,	,	PUNCT
ajfa-14678	276	9	e.	e.	PROPN
ajfa-14678	276	10	k.	k.	PROPN
ajfa-14678	276	11	(	(	PUNCT
ajfa-14678	276	12	2010	2010	NUM
ajfa-14678	276	13	)	)	PUNCT
ajfa-14678	276	14	.	.	PUNCT
ajfa-14678	277	1	interpretation	interpretation	NOUN
ajfa-14678	277	2	and	and	CCONJ
ajfa-14678	277	3	application	application	NOUN
ajfa-14678	277	4	of	of	ADP
ajfa-14678	277	5	international	international	ADJ
ajfa-14678	277	6	financial	financial	ADJ
ajfa-14678	277	7	reporting	reporting	NOUN
ajfa-14678	277	8	standards	standard	NOUN
ajfa-14678	277	9	.	.	PUNCT
ajfa-14678	278	1	new	new	PROPN
ajfa-14678	278	2	york	york	PROPN
ajfa-14678	278	3	:	:	PUNCT
ajfa-14678	278	4	john	john	PROPN
ajfa-14678	278	5	wiley	wiley	PROPN
ajfa-14678	278	6	&	&	CCONJ
ajfa-14678	278	7	sons	son	NOUN
ajfa-14678	278	8	,	,	PUNCT
ajfa-14678	278	9	incoporation	incoporation	NOUN
ajfa-14678	278	10	.	.	PUNCT
ajfa-14678	279	1	estandardsforum	estandardsforum	NOUN
ajfa-14678	279	2	.	.	PUNCT
ajfa-14678	280	1	(	(	PUNCT
ajfa-14678	280	2	2009	2009	NUM
ajfa-14678	280	3	)	)	PUNCT
ajfa-14678	280	4	.	.	PUNCT
ajfa-14678	281	1	international	international	ADJ
ajfa-14678	281	2	financial	financial	ADJ
ajfa-14678	281	3	reporting	reporting	NOUN
ajfa-14678	281	4	standards	standard	NOUN
ajfa-14678	281	5	,	,	PUNCT
ajfa-14678	281	6	financial	financial	ADJ
ajfa-14678	281	7	standards	standard	NOUN
ajfa-14678	281	8	.	.	PUNCT
ajfa-14678	282	1	ghana	ghana	PROPN
ajfa-14678	282	2	:	:	PUNCT
ajfa-14678	282	3	financial	financial	ADJ
ajfa-14678	282	4	standards	standard	NOUN
ajfa-14678	282	5	foundation	foundation	PROPN
ajfa-14678	282	6	.	.	PUNCT
ajfa-14678	283	1	ezejiofor	ezejiofor	PROPN
ajfa-14678	283	2	,	,	PUNCT
ajfa-14678	283	3	r.	r.	PROPN
ajfa-14678	283	4	,	,	PUNCT
ajfa-14678	283	5	ezenyirimba	ezenyirimba	ADV
ajfa-14678	283	6	,	,	PUNCT
ajfa-14678	283	7	e.	e.	PROPN
ajfa-14678	283	8	,	,	PUNCT
ajfa-14678	283	9	&	&	CCONJ
ajfa-14678	283	10	olise	olise	PROPN
ajfa-14678	283	11	,	,	PUNCT
ajfa-14678	283	12	m.	m.	NOUN
ajfa-14678	283	13	(	(	PUNCT
ajfa-14678	283	14	2014	2014	NUM
ajfa-14678	283	15	)	)	PUNCT
ajfa-14678	283	16	.	.	PUNCT
ajfa-14678	284	1	the	the	DET
ajfa-14678	284	2	relevance	relevance	NOUN
ajfa-14678	284	3	of	of	ADP
ajfa-14678	284	4	accounting	accounting	NOUN
ajfa-14678	284	5	records	record	NOUN
ajfa-14678	284	6	in	in	ADP
ajfa-14678	284	7	small	small	ADJ
ajfa-14678	284	8	scale	scale	NOUN
ajfa-14678	284	9	.	.	PUNCT
ajfa-14678	285	1	international	international	ADJ
ajfa-14678	285	2	journal	journal	PROPN
ajfa-14678	285	3	of	of	ADP
ajfa-14678	285	4	academic	academic	ADJ
ajfa-14678	285	5	research	research	NOUN
ajfa-14678	285	6	in	in	ADP
ajfa-14678	285	7	business	business	NOUN
ajfa-14678	285	8	and	and	CCONJ
ajfa-14678	285	9	social	social	ADJ
ajfa-14678	285	10	sciences	science	NOUN
ajfa-14678	285	11	,	,	PUNCT
ajfa-14678	285	12	2222	2222	NUM
ajfa-14678	285	13	-	-	SYM
ajfa-14678	285	14	6990	6990	NUM
ajfa-14678	285	15	.	.	PUNCT
ajfa-14678	286	1	https://doi.org/10.6007/ijarbss/v4-i12/1329	https://doi.org/10.6007/ijarbss/v4-i12/1329	X
ajfa-14678	286	2	fox	fox	PROPN
ajfa-14678	286	3	,	,	PUNCT
ajfa-14678	286	4	j.	j.	PROPN
ajfa-14678	286	5	(	(	PUNCT
ajfa-14678	286	6	2018	2018	NUM
ajfa-14678	286	7	,	,	PUNCT
ajfa-14678	286	8	october	october	PROPN
ajfa-14678	286	9	26	26	NUM
ajfa-14678	286	10	)	)	PUNCT
ajfa-14678	286	11	.	.	PUNCT
ajfa-14678	287	1	95	95	NUM
ajfa-14678	287	2	%	%	NOUN
ajfa-14678	287	3	of	of	ADP
ajfa-14678	287	4	small	small	ADJ
ajfa-14678	287	5	businesses	business	NOUN
ajfa-14678	287	6	fail	fail	VERB
ajfa-14678	287	7	in	in	ADP
ajfa-14678	287	8	the	the	DET
ajfa-14678	287	9	first	first	ADJ
ajfa-14678	287	10	five	five	NUM
ajfa-14678	287	11	years	year	NOUN
ajfa-14678	287	12	–	–	PUNCT
ajfa-14678	287	13	do	do	AUX
ajfa-14678	287	14	n’t	not	PART
ajfa-14678	287	15	let	let	VERB
ajfa-14678	287	16	yours	yours	PRON
ajfa-14678	287	17	be	be	AUX
ajfa-14678	287	18	one	one	NUM
ajfa-14678	287	19	.	.	PUNCT
ajfa-14678	288	1	retrieved	retrieve	VERB
ajfa-14678	288	2	october	october	PROPN
ajfa-14678	288	3	26	26	NUM
ajfa-14678	288	4	,	,	PUNCT
ajfa-14678	288	5	2018	2018	NUM
ajfa-14678	288	6	,	,	PUNCT
ajfa-14678	288	7	from	from	ADP
ajfa-14678	288	8	ghanatalksbusiness.com	ghanatalksbusiness.com	X
ajfa-14678	288	9	:	:	PUNCT
ajfa-14678	288	10	https://ghanatalksbusiness.com/95-small-businesses-fail-first-five-years-dont-let-one/	https://ghanatalksbusiness.com/95-small-businesses-fail-first-five-years-dont-let-one/	VERB
ajfa-14678	288	11	gordon	gordon	PROPN
ajfa-14678	288	12	,	,	PUNCT
ajfa-14678	288	13	l.	l.	PROPN
ajfa-14678	288	14	,	,	PUNCT
ajfa-14678	288	15	loeb	loeb	PROPN
ajfa-14678	288	16	,	,	PUNCT
ajfa-14678	288	17	m.	m.	NOUN
ajfa-14678	288	18	,	,	PUNCT
ajfa-14678	288	19	&	&	CCONJ
ajfa-14678	288	20	zhu	zhu	PROPN
ajfa-14678	288	21	,	,	PUNCT
ajfa-14678	288	22	w.	w.	PROPN
ajfa-14678	288	23	(	(	PUNCT
ajfa-14678	288	24	2012	2012	NUM
ajfa-14678	288	25	)	)	PUNCT
ajfa-14678	288	26	.	.	PUNCT
ajfa-14678	289	1	impacts	impact	NOUN
ajfa-14678	289	2	of	of	ADP
ajfa-14678	289	3	ifrs	ifrs	ADJ
ajfa-14678	289	4	adoption	adoption	NOUN
ajfa-14678	289	5	on	on	ADP
ajfa-14678	289	6	foreign	foreign	ADJ
ajfa-14678	289	7	direct	direct	ADJ
ajfa-14678	289	8	investments	investment	NOUN
ajfa-14678	289	9	.	.	PUNCT
ajfa-14678	290	1	journal	journal	NOUN
ajfa-14678	290	2	of	of	ADP
ajfa-14678	290	3	accounting	accounting	NOUN
ajfa-14678	290	4	and	and	CCONJ
ajfa-14678	290	5	public	public	ADJ
ajfa-14678	290	6	policy	policy	NOUN
ajfa-14678	290	7	,	,	PUNCT
ajfa-14678	290	8	374	374	NUM
ajfa-14678	290	9	-	-	SYM
ajfa-14678	290	10	398	398	NUM
ajfa-14678	290	11	.	.	PUNCT
ajfa-14678	291	1	https://doi.org/10.1016/j.jaccpubpol.2012.06.001	https://doi.org/10.1016/j.jaccpubpol.2012.06.001	ADJ
ajfa-14678	291	2	guler	guler	NOUN
ajfa-14678	291	3	,	,	PUNCT
ajfa-14678	291	4	i.	i.	PROPN
ajfa-14678	291	5	,	,	PUNCT
ajfa-14678	291	6	guillen	guillen	PROPN
ajfa-14678	291	7	,	,	PUNCT
ajfa-14678	291	8	m.	m.	NOUN
ajfa-14678	291	9	,	,	PUNCT
ajfa-14678	291	10	&	&	CCONJ
ajfa-14678	291	11	macpherson	macpherson	PROPN
ajfa-14678	291	12	,	,	PUNCT
ajfa-14678	291	13	j.	j.	PROPN
ajfa-14678	291	14	(	(	PUNCT
ajfa-14678	291	15	2002	2002	NUM
ajfa-14678	291	16	)	)	PUNCT
ajfa-14678	291	17	.	.	PUNCT
ajfa-14678	292	1	global	global	ADJ
ajfa-14678	292	2	competition	competition	NOUN
ajfa-14678	292	3	,	,	PUNCT
ajfa-14678	292	4	institutions	institution	NOUN
ajfa-14678	292	5	,	,	PUNCT
ajfa-14678	292	6	and	and	CCONJ
ajfa-14678	292	7	the	the	DET
ajfa-14678	292	8	diffusion	diffusion	NOUN
ajfa-14678	292	9	of	of	ADP
ajfa-14678	292	10	organizational	organizational	ADJ
ajfa-14678	292	11	practices	practice	NOUN
ajfa-14678	292	12	:	:	PUNCT
ajfa-14678	292	13	the	the	DET
ajfa-14678	292	14	international	international	ADJ
ajfa-14678	292	15	spread	spread	NOUN
ajfa-14678	292	16	of	of	ADP
ajfa-14678	292	17	iso	iso	NOUN
ajfa-14678	292	18	9000	9000	NUM
ajfa-14678	292	19	quality	quality	NOUN
ajfa-14678	292	20	certificates	certificate	NOUN
ajfa-14678	292	21	.	.	PUNCT
ajfa-14678	293	1	administrative	administrative	ADJ
ajfa-14678	293	2	science	science	PROPN
ajfa-14678	293	3	quarterly	quarterly	ADV
ajfa-14678	293	4	,	,	PUNCT
ajfa-14678	293	5	207–232	207–232	NUM
ajfa-14678	293	6	.	.	PUNCT
ajfa-14678	294	1	https://doi.org/10.2307/3094804	https://doi.org/10.2307/3094804	NOUN
ajfa-14678	294	2	gyasi	gyasi	NOUN
ajfa-14678	294	3	,	,	PUNCT
ajfa-14678	294	4	a.	a.	NOUN
ajfa-14678	294	5	(	(	PUNCT
ajfa-14678	294	6	2010	2010	NUM
ajfa-14678	294	7	)	)	PUNCT
ajfa-14678	294	8	.	.	PUNCT
ajfa-14678	295	1	adoption	adoption	NOUN
ajfa-14678	295	2	of	of	ADP
ajfa-14678	295	3	international	international	ADJ
ajfa-14678	295	4	financial	financial	ADJ
ajfa-14678	295	5	reporting	reporting	NOUN
ajfa-14678	295	6	standards	standard	NOUN
ajfa-14678	295	7	in	in	ADP
ajfa-14678	295	8	developing	develop	VERB
ajfa-14678	295	9	countriesthe	countriesthe	DET
ajfa-14678	295	10	case	case	NOUN
ajfa-14678	295	11	of	of	ADP
ajfa-14678	295	12	ghana	ghana	PROPN
ajfa-14678	295	13	.	.	PUNCT
ajfa-14678	296	1	business	business	NOUN
ajfa-14678	296	2	economics	economic	NOUN
ajfa-14678	296	3	and	and	CCONJ
ajfa-14678	296	4	tourism	tourism	NOUN
ajfa-14678	296	5	,	,	PUNCT
ajfa-14678	296	6	74	74	NUM
ajfa-14678	296	7	-	-	SYM
ajfa-14678	296	8	82	82	NUM
ajfa-14678	296	9	.	.	PUNCT
ajfa-14678	297	1	hassan	hassan	PROPN
ajfa-14678	297	2	,	,	PUNCT
ajfa-14678	297	3	m.	m.	NOUN
ajfa-14678	297	4	(	(	PUNCT
ajfa-14678	297	5	2008	2008	NUM
ajfa-14678	297	6	)	)	PUNCT
ajfa-14678	297	7	.	.	PUNCT
ajfa-14678	298	1	the	the	DET
ajfa-14678	298	2	development	development	NOUN
ajfa-14678	298	3	of	of	ADP
ajfa-14678	298	4	accounting	accounting	NOUN
ajfa-14678	298	5	regulations	regulation	NOUN
ajfa-14678	298	6	in	in	ADP
ajfa-14678	298	7	egypt	egypt	PROPN
ajfa-14678	298	8	,	,	PUNCT
ajfa-14678	298	9	legitimating	legitimate	VERB
ajfa-14678	298	10	the	the	DET
ajfa-14678	298	11	international	international	ADJ
ajfa-14678	298	12	accounting	accounting	NOUN
ajfa-14678	298	13	standards	standard	NOUN
ajfa-14678	298	14	.	.	PUNCT
ajfa-14678	299	1	london	london	PROPN
ajfa-14678	299	2	:	:	PUNCT
ajfa-14678	299	3	emerald	emerald	PROPN
ajfa-14678	299	4	group	group	PROPN
ajfa-14678	299	5	publishing	publishing	PROPN
ajfa-14678	299	6	limited	limit	VERB
ajfa-14678	299	7	.	.	PUNCT
ajfa-14678	300	1	ialin	ialin	PROPN
ajfa-14678	300	2	,	,	PUNCT
ajfa-14678	300	3	h.	h.	PROPN
ajfa-14678	300	4	,	,	PUNCT
ajfa-14678	300	5	&	&	CCONJ
ajfa-14678	300	6	irfan	irfan	PROPN
ajfa-14678	300	7	,	,	PUNCT
ajfa-14678	300	8	s.	s.	PROPN
ajfa-14678	300	9	(	(	PUNCT
ajfa-14678	300	10	2010	2010	NUM
ajfa-14678	300	11	)	)	PUNCT
ajfa-14678	300	12	.	.	PUNCT
ajfa-14678	301	1	research	research	NOUN
ajfa-14678	301	2	on	on	ADP
ajfa-14678	301	3	usage	usage	NOUN
ajfa-14678	301	4	and	and	CCONJ
ajfa-14678	301	5	usefulness	usefulness	NOUN
ajfa-14678	301	6	perception	perception	NOUN
ajfa-14678	301	7	of	of	ADP
ajfa-14678	301	8	financial	financial	ADJ
ajfa-14678	301	9	accounting	accounting	NOUN
ajfa-14678	301	10	practices	practice	NOUN
ajfa-14678	301	11	in	in	ADP
ajfa-14678	301	12	less	less	ADJ
ajfa-14678	301	13	developed	developed	ADJ
ajfa-14678	301	14	countries	country	NOUN
ajfa-14678	301	15	.	.	PUNCT
ajfa-14678	302	1	a	a	DET
ajfa-14678	302	2	case	case	NOUN
ajfa-14678	302	3	of	of	ADP
ajfa-14678	302	4	cambodia	cambodia	PROPN
ajfa-14678	302	5	.	.	PUNCT
ajfa-14678	303	1	international	international	ADJ
ajfa-14678	303	2	confernce	confernce	NOUN
ajfa-14678	303	3	of	of	ADP
ajfa-14678	303	4	precedings	preceding	NOUN
ajfa-14678	303	5	and	and	CCONJ
ajfa-14678	303	6	management	management	NOUN
ajfa-14678	303	7	,	,	PUNCT
ajfa-14678	303	8	1881	1881	NUM
ajfa-14678	303	9	-	-	SYM
ajfa-14678	303	10	1885	1885	NUM
ajfa-14678	303	11	.	.	PUNCT
ajfa-14678	304	1	iasb	iasb	PROPN
ajfa-14678	304	2	.	.	PUNCT
ajfa-14678	305	1	(	(	PUNCT
ajfa-14678	305	2	2009	2009	NUM
ajfa-14678	305	3	)	)	PUNCT
ajfa-14678	305	4	.	.	PUNCT
ajfa-14678	306	1	ifrs	ifrs	PROPN
ajfa-14678	306	2	for	for	ADP
ajfa-14678	306	3	smes	sme	NOUN
ajfa-14678	306	4	.	.	PUNCT
ajfa-14678	307	1	iasb	iasb	PROPN
ajfa-14678	307	2	.	.	PUNCT
ajfa-14678	308	1	asian	asian	ADJ
ajfa-14678	308	2	journal	journal	PROPN
ajfa-14678	308	3	of	of	ADP
ajfa-14678	308	4	finance	finance	PROPN
ajfa-14678	308	5	&	&	CCONJ
ajfa-14678	308	6	accounting	accounting	PROPN
ajfa-14678	308	7	issn	issn	PROPN
ajfa-14678	308	8	1946	1946	NUM
ajfa-14678	308	9	-	-	PUNCT
ajfa-14678	308	10	052x	052x	PROPN
ajfa-14678	308	11	2019	2019	NUM
ajfa-14678	308	12	,	,	PUNCT
ajfa-14678	308	13	vol	vol	NOUN
ajfa-14678	308	14	.	.	PROPN
ajfa-14678	308	15	11	11	NUM
ajfa-14678	308	16	,	,	PUNCT
ajfa-14678	308	17	no	no	INTJ
ajfa-14678	308	18	.	.	NOUN
ajfa-14678	308	19	1	1	NUM
ajfa-14678	308	20	256	256	NUM
ajfa-14678	308	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	308	22	iasb	iasb	NOUN
ajfa-14678	308	23	.	.	PUNCT
ajfa-14678	309	1	(	(	PUNCT
ajfa-14678	309	2	2018	2018	NUM
ajfa-14678	309	3	,	,	PUNCT
ajfa-14678	309	4	may	may	AUX
ajfa-14678	309	5	18	18	NUM
ajfa-14678	309	6	)	)	PUNCT
ajfa-14678	309	7	.	.	PUNCT
ajfa-14678	310	1	wikipedia	wikipedia	PROPN
ajfa-14678	310	2	.	.	PROPN
ajfa-14678	310	3	retrieved	retrieve	VERB
ajfa-14678	310	4	from	from	ADP
ajfa-14678	310	5	wikipedia	wikipedia	PROPN
ajfa-14678	310	6	:	:	PUNCT
ajfa-14678	310	7	https://en.wikipedia.org/wiki/international_financial_reporting_standards	https://en.wikipedia.org/wiki/international_financial_reporting_standards	X
ajfa-14678	310	8	international	international	ADJ
ajfa-14678	310	9	trade	trade	NOUN
ajfa-14678	310	10	centre	centre	NOUN
ajfa-14678	310	11	.	.	PUNCT
ajfa-14678	311	1	(	(	PUNCT
ajfa-14678	311	2	2016	2016	NUM
ajfa-14678	311	3	)	)	PUNCT
ajfa-14678	311	4	.	.	PUNCT
ajfa-14678	312	1	sme	sme	NOUN
ajfa-14678	312	2	competitiveness	competitiveness	NOUN
ajfa-14678	312	3	in	in	ADP
ajfa-14678	312	4	ghana	ghana	PROPN
ajfa-14678	312	5	:	:	PUNCT
ajfa-14678	312	6	allianaces	allianace	NOUN
ajfa-14678	312	7	for	for	ADP
ajfa-14678	312	8	action	action	NOUN
ajfa-14678	312	9	.	.	PUNCT
ajfa-14678	313	1	itc	itc	PROPN
ajfa-14678	313	2	,	,	PUNCT
ajfa-14678	313	3	16	16	NUM
ajfa-14678	313	4	-	-	SYM
ajfa-14678	313	5	27	27	NUM
ajfa-14678	313	6	.	.	PUNCT
ajfa-14678	314	1	inusah	inusah	NOUN
ajfa-14678	314	2	,	,	PUNCT
ajfa-14678	314	3	n.	n.	NOUN
ajfa-14678	314	4	(	(	PUNCT
ajfa-14678	314	5	2017	2017	NUM
ajfa-14678	314	6	)	)	PUNCT
ajfa-14678	314	7	.	.	PUNCT
ajfa-14678	315	1	ifrs	ifrs	PROPN
ajfa-14678	315	2	adoption	adoption	NOUN
ajfa-14678	315	3	in	in	ADP
ajfa-14678	315	4	ghana	ghana	PROPN
ajfa-14678	315	5	:	:	PUNCT
ajfa-14678	315	6	the	the	DET
ajfa-14678	315	7	dimension	dimension	NOUN
ajfa-14678	315	8	of	of	ADP
ajfa-14678	315	9	challenges	challenge	NOUN
ajfa-14678	315	10	firms	firm	NOUN
ajfa-14678	315	11	ecounter	ecounter	VERB
ajfa-14678	315	12	.	.	PUNCT
ajfa-14678	316	1	international	international	ADJ
ajfa-14678	316	2	journal	journal	PROPN
ajfa-14678	316	3	of	of	ADP
ajfa-14678	316	4	accounting	accounting	NOUN
ajfa-14678	316	5	and	and	CCONJ
ajfa-14678	316	6	financial	financial	ADJ
ajfa-14678	316	7	reporting	reporting	NOUN
ajfa-14678	316	8	,	,	PUNCT
ajfa-14678	316	9	2162	2162	NUM
ajfa-14678	316	10	-	-	SYM
ajfa-14678	316	11	3082	3082	NUM
ajfa-14678	316	12	.	.	PUNCT
ajfa-14678	317	1	https://doi.org/10.5296/ijafr.v7i2.12028	https://doi.org/10.5296/ijafr.v7i2.12028	ADJ
ajfa-14678	317	2	jalil	jalil	PROPN
ajfa-14678	317	3	,	,	PUNCT
ajfa-14678	317	4	m.	m.	NOUN
ajfa-14678	317	5	(	(	PUNCT
ajfa-14678	317	6	2013	2013	NUM
ajfa-14678	317	7	)	)	PUNCT
ajfa-14678	317	8	.	.	PUNCT
ajfa-14678	318	1	practical	practical	ADJ
ajfa-14678	318	2	guidlines	guidline	NOUN
ajfa-14678	318	3	for	for	ADP
ajfa-14678	318	4	conducting	conduct	VERB
ajfa-14678	318	5	research	research	NOUN
ajfa-14678	318	6	.	.	PUNCT
ajfa-14678	319	1	donor	donor	NOUN
ajfa-14678	319	2	committee	committee	PROPN
ajfa-14678	319	3	for	for	ADP
ajfa-14678	319	4	enterprise	enterprise	NOUN
ajfa-14678	319	5	development	development	NOUN
ajfa-14678	319	6	.	.	PUNCT
ajfa-14678	320	1	jon	jon	PROPN
ajfa-14678	320	2	,	,	PUNCT
ajfa-14678	320	3	z.	z.	PROPN
ajfa-14678	320	4	(	(	PUNCT
ajfa-14678	320	5	2018	2018	NUM
ajfa-14678	320	6	,	,	PUNCT
ajfa-14678	320	7	april	april	PROPN
ajfa-14678	320	8	23	23	NUM
ajfa-14678	320	9	)	)	PUNCT
ajfa-14678	320	10	.	.	PUNCT
ajfa-14678	321	1	meaning	meaning	NOUN
ajfa-14678	321	2	of	of	ADP
ajfa-14678	321	3	sample	sample	NOUN
ajfa-14678	321	4	size	size	NOUN
ajfa-14678	321	5	.	.	PUNCT
ajfa-14678	322	1	retrieved	retrieve	VERB
ajfa-14678	322	2	from	from	ADP
ajfa-14678	322	3	sciencing	science	VERB
ajfa-14678	322	4	:	:	PUNCT
ajfa-14678	322	5	http://sciencing.com	http://sciencing.com	X
ajfa-14678	322	6	judge	judge	NOUN
ajfa-14678	322	7	,	,	PUNCT
ajfa-14678	322	8	w.	w.	PROPN
ajfa-14678	322	9	,	,	PUNCT
ajfa-14678	322	10	li	li	PROPN
ajfa-14678	322	11	,	,	PUNCT
ajfa-14678	322	12	s.	s.	PROPN
ajfa-14678	322	13	,	,	PUNCT
ajfa-14678	322	14	&	&	CCONJ
ajfa-14678	322	15	pinsker	pinsker	PROPN
ajfa-14678	322	16	,	,	PUNCT
ajfa-14678	322	17	r.	r.	PROPN
ajfa-14678	322	18	(	(	PUNCT
ajfa-14678	322	19	2010	2010	NUM
ajfa-14678	322	20	)	)	PUNCT
ajfa-14678	322	21	.	.	PUNCT
ajfa-14678	323	1	national	national	ADJ
ajfa-14678	323	2	adoption	adoption	NOUN
ajfa-14678	323	3	of	of	ADP
ajfa-14678	323	4	international	international	ADJ
ajfa-14678	323	5	accounting	accounting	NOUN
ajfa-14678	323	6	standards	standard	NOUN
ajfa-14678	323	7	:	:	PUNCT
ajfa-14678	323	8	an	an	DET
ajfa-14678	323	9	institutional	institutional	ADJ
ajfa-14678	323	10	perspective	perspective	NOUN
ajfa-14678	323	11	.	.	PUNCT
ajfa-14678	324	1	corporate	corporate	ADJ
ajfa-14678	324	2	governance	governance	NOUN
ajfa-14678	324	3	;	;	PUNCT
ajfa-14678	324	4	an	an	DET
ajfa-14678	324	5	international	international	ADJ
ajfa-14678	324	6	review	review	NOUN
ajfa-14678	324	7	,	,	PUNCT
ajfa-14678	324	8	161174	161174	NUM
ajfa-14678	324	9	.	.	PUNCT
ajfa-14678	325	1	https://doi.org/10.1111/j.1467-8683.2010.00798.x	https://doi.org/10.1111/j.1467-8683.2010.00798.x	PROPN
ajfa-14678	325	2	kilic	kilic	PROPN
ajfa-14678	325	3	,	,	PUNCT
ajfa-14678	325	4	u.	u.	PROPN
ajfa-14678	325	5	,	,	PUNCT
ajfa-14678	325	6	&	&	CCONJ
ajfa-14678	325	7	ataman	ataman	PROPN
ajfa-14678	325	8	,	,	PUNCT
ajfa-14678	325	9	b.	b.	PROPN
ajfa-14678	325	10	(	(	PUNCT
ajfa-14678	325	11	2016	2016	NUM
ajfa-14678	325	12	)	)	PUNCT
ajfa-14678	325	13	.	.	PUNCT
ajfa-14678	326	1	prepardness	prepardness	PROPN
ajfa-14678	326	2	of	of	ADP
ajfa-14678	326	3	the	the	DET
ajfa-14678	326	4	entities	entity	NOUN
ajfa-14678	326	5	for	for	ADP
ajfa-14678	326	6	the	the	DET
ajfa-14678	326	7	ifrs	ifrs	PROPN
ajfa-14678	326	8	for	for	ADP
ajfa-14678	326	9	smes	sme	NOUN
ajfa-14678	326	10	:	:	PUNCT
ajfa-14678	326	11	an	an	DET
ajfa-14678	326	12	emerging	emerge	VERB
ajfa-14678	326	13	country	country	NOUN
ajfa-14678	326	14	case	case	NOUN
ajfa-14678	326	15	.	.	PUNCT
ajfa-14678	327	1	journal	journal	NOUN
ajfa-14678	327	2	of	of	ADP
ajfa-14678	327	3	accounting	account	VERB
ajfa-14678	327	4	in	in	ADP
ajfa-14678	327	5	emerging	emerge	VERB
ajfa-14678	327	6	economies	economy	NOUN
ajfa-14678	327	7	,	,	PUNCT
ajfa-14678	327	8	80	80	NUM
ajfa-14678	327	9	-	-	SYM
ajfa-14678	327	10	98	98	NUM
ajfa-14678	327	11	.	.	PUNCT
ajfa-14678	328	1	https://doi.org/10.1108/jaee-01-2014-0003	https://doi.org/10.1108/jaee-01-2014-0003	NOUN
ajfa-14678	328	2	mandilas	mandila	NOUN
ajfa-14678	328	3	,	,	PUNCT
ajfa-14678	328	4	a.	a.	NOUN
ajfa-14678	328	5	,	,	PUNCT
ajfa-14678	328	6	nikolaidis	nikolaidis	NOUN
ajfa-14678	328	7	,	,	PUNCT
ajfa-14678	328	8	m.	m.	NOUN
ajfa-14678	328	9	,	,	PUNCT
ajfa-14678	328	10	&	&	CCONJ
ajfa-14678	328	11	stavros	stavros	PROPN
ajfa-14678	328	12	,	,	PUNCT
ajfa-14678	328	13	v.	v.	PROPN
ajfa-14678	328	14	(	(	PUNCT
ajfa-14678	328	15	2015	2015	NUM
ajfa-14678	328	16	)	)	PUNCT
ajfa-14678	328	17	.	.	PUNCT
ajfa-14678	329	1	the	the	DET
ajfa-14678	329	2	adoption	adoption	NOUN
ajfa-14678	329	3	of	of	ADP
ajfa-14678	329	4	ifrs	ifrs	PROPN
ajfa-14678	329	5	.	.	PUNCT
ajfa-14678	330	1	the	the	DET
ajfa-14678	330	2	case	case	NOUN
ajfa-14678	330	3	of	of	ADP
ajfa-14678	330	4	kavala	kavala	PROPN
ajfa-14678	330	5	,	,	PUNCT
ajfa-14678	330	6	greece	greece	PROPN
ajfa-14678	330	7	.	.	PUNCT
ajfa-14678	330	8	research	research	PROPN
ajfa-14678	330	9	gate	gate	PROPN
ajfa-14678	330	10	,	,	PUNCT
ajfa-14678	330	11	409	409	NUM
ajfa-14678	330	12	-	-	SYM
ajfa-14678	330	13	432	432	NUM
ajfa-14678	330	14	.	.	PUNCT
ajfa-14678	331	1	marcellan	marcellan	NOUN
ajfa-14678	331	2	,	,	PUNCT
ajfa-14678	331	3	m.	m.	NOUN
ajfa-14678	331	4	(	(	PUNCT
ajfa-14678	331	5	2009	2009	NUM
ajfa-14678	331	6	)	)	PUNCT
ajfa-14678	331	7	.	.	PUNCT
ajfa-14678	332	1	a	a	DET
ajfa-14678	332	2	guide	guide	NOUN
ajfa-14678	332	3	through	through	ADP
ajfa-14678	332	4	ifrs	ifrs	PROPN
ajfa-14678	332	5	for	for	ADP
ajfa-14678	332	6	small	small	ADJ
ajfa-14678	332	7	medium	medium	ADJ
ajfa-14678	332	8	sized	sized	ADJ
ajfa-14678	332	9	entities	entity	NOUN
ajfa-14678	332	10	.	.	PUNCT
ajfa-14678	333	1	london	london	PROPN
ajfa-14678	333	2	:	:	PUNCT
ajfa-14678	333	3	rsm	rsm	PROPN
ajfa-14678	333	4	international	international	PROPN
ajfa-14678	333	5	.	.	PUNCT
ajfa-14678	334	1	marcoulides	marcoulides	PROPN
ajfa-14678	334	2	,	,	PUNCT
ajfa-14678	334	3	r.	r.	PROPN
ajfa-14678	334	4	(	(	PUNCT
ajfa-14678	334	5	2015	2015	NUM
ajfa-14678	334	6	)	)	PUNCT
ajfa-14678	334	7	.	.	PUNCT
ajfa-14678	335	1	scale	scale	NOUN
ajfa-14678	335	2	reliability	reliability	NOUN
ajfa-14678	335	3	evaluation	evaluation	NOUN
ajfa-14678	335	4	with	with	ADP
ajfa-14678	335	5	heterogeneous	heterogeneous	ADJ
ajfa-14678	335	6	populations	population	NOUN
ajfa-14678	335	7	.	.	PUNCT
ajfa-14678	336	1	pmc	pmc	PROPN
ajfa-14678	336	2	,	,	PUNCT
ajfa-14678	336	3	875	875	NUM
ajfa-14678	336	4	-	-	SYM
ajfa-14678	336	5	892	892	NUM
ajfa-14678	336	6	.	.	PUNCT
ajfa-14678	337	1	https://doi.org/10.1177/0013164414558587	https://doi.org/10.1177/0013164414558587	PROPN
ajfa-14678	337	2	maseko	maseko	NOUN
ajfa-14678	337	3	,	,	PUNCT
ajfa-14678	337	4	n.	n.	NOUN
ajfa-14678	337	5	,	,	PUNCT
ajfa-14678	337	6	&	&	CCONJ
ajfa-14678	337	7	manyani	manyani	PROPN
ajfa-14678	337	8	,	,	PUNCT
ajfa-14678	337	9	o.	o.	PROPN
ajfa-14678	337	10	(	(	PUNCT
ajfa-14678	337	11	2011	2011	NUM
ajfa-14678	337	12	)	)	PUNCT
ajfa-14678	337	13	.	.	PUNCT
ajfa-14678	338	1	accounting	accounting	NOUN
ajfa-14678	338	2	practices	practice	NOUN
ajfa-14678	338	3	of	of	ADP
ajfa-14678	338	4	smes	sme	NOUN
ajfa-14678	338	5	in	in	ADP
ajfa-14678	338	6	zimbabwe	zimbabwe	PROPN
ajfa-14678	338	7	.	.	PUNCT
ajfa-14678	339	1	an	an	DET
ajfa-14678	339	2	investigative	investigative	ADJ
ajfa-14678	339	3	study	study	NOUN
ajfa-14678	339	4	of	of	ADP
ajfa-14678	339	5	record	record	NOUN
ajfa-14678	339	6	keeping	keeping	NOUN
ajfa-14678	339	7	for	for	ADP
ajfa-14678	339	8	performance	performance	NOUN
ajfa-14678	339	9	measurement	measurement	NOUN
ajfa-14678	339	10	.	.	PUNCT
ajfa-14678	340	1	journal	journal	PROPN
ajfa-14678	340	2	of	of	ADP
ajfa-14678	340	3	accounting	accounting	NOUN
ajfa-14678	340	4	and	and	CCONJ
ajfa-14678	340	5	taxation	taxation	NOUN
ajfa-14678	340	6	,	,	PUNCT
ajfa-14678	340	7	171	171	NUM
ajfa-14678	340	8	-	-	SYM
ajfa-14678	340	9	181	181	NUM
ajfa-14678	340	10	.	.	PUNCT
ajfa-14678	341	1	merve	merve	NOUN
ajfa-14678	341	2	,	,	PUNCT
ajfa-14678	341	3	k.	k.	PROPN
ajfa-14678	341	4	,	,	PUNCT
ajfa-14678	341	5	ali	ali	PROPN
ajfa-14678	341	6	,	,	PUNCT
ajfa-14678	341	7	u.	u.	PROPN
ajfa-14678	341	8	,	,	PUNCT
ajfa-14678	341	9	&	&	CCONJ
ajfa-14678	341	10	basak	basak	PROPN
ajfa-14678	341	11	,	,	PUNCT
ajfa-14678	341	12	a.	a.	NOUN
ajfa-14678	341	13	(	(	PUNCT
ajfa-14678	341	14	2016	2016	NUM
ajfa-14678	341	15	)	)	PUNCT
ajfa-14678	341	16	.	.	PUNCT
ajfa-14678	342	1	preparedness	preparedness	NOUN
ajfa-14678	342	2	of	of	ADP
ajfa-14678	342	3	the	the	DET
ajfa-14678	342	4	entities	entity	NOUN
ajfa-14678	342	5	for	for	ADP
ajfa-14678	342	6	the	the	DET
ajfa-14678	342	7	ifrs	ifrs	PROPN
ajfa-14678	342	8	for	for	ADP
ajfa-14678	342	9	smes;an	smes;an	NUM
ajfa-14678	342	10	emerging	emerge	VERB
ajfa-14678	342	11	country	country	NOUN
ajfa-14678	342	12	case	case	NOUN
ajfa-14678	342	13	.	.	PUNCT
ajfa-14678	343	1	journal	journal	NOUN
ajfa-14678	343	2	of	of	ADP
ajfa-14678	343	3	accounting	account	VERB
ajfa-14678	343	4	in	in	ADP
ajfa-14678	343	5	emerging	emerge	VERB
ajfa-14678	343	6	economies	economy	NOUN
ajfa-14678	343	7	,	,	PUNCT
ajfa-14678	343	8	156	156	NUM
ajfa-14678	343	9	-	-	SYM
ajfa-14678	343	10	178	178	NUM
ajfa-14678	343	11	.	.	PUNCT
ajfa-14678	344	1	https://doi.org/10.1108/jaee-01-2014-0003	https://doi.org/10.1108/jaee-01-2014-0003	NOUN
ajfa-14678	344	2	murni	murni	PROPN
ajfa-14678	344	3	,	,	PUNCT
ajfa-14678	344	4	m.	m.	NOUN
ajfa-14678	344	5	,	,	PUNCT
ajfa-14678	344	6	mansu	mansu	PROPN
ajfa-14678	344	7	,	,	PUNCT
ajfa-14678	344	8	a.	a.	PROPN
ajfa-14678	344	9	,	,	PUNCT
ajfa-14678	344	10	&	&	CCONJ
ajfa-14678	344	11	osman	osman	PROPN
ajfa-14678	344	12	,	,	PUNCT
ajfa-14678	344	13	a.	a.	NOUN
ajfa-14678	344	14	(	(	PUNCT
ajfa-14678	344	15	2011	2011	NUM
ajfa-14678	344	16	)	)	PUNCT
ajfa-14678	344	17	.	.	PUNCT
ajfa-14678	345	1	proposing	propose	VERB
ajfa-14678	345	2	a	a	DET
ajfa-14678	345	3	working	work	VERB
ajfa-14678	345	4	definition	definition	NOUN
ajfa-14678	345	5	and	and	CCONJ
ajfa-14678	345	6	framework	framework	NOUN
ajfa-14678	345	7	to	to	PART
ajfa-14678	345	8	evaluate	evaluate	VERB
ajfa-14678	345	9	islamic	islamic	ADJ
ajfa-14678	345	10	website	website	NOUN
ajfa-14678	345	11	.	.	PUNCT
ajfa-14678	346	1	the	the	DET
ajfa-14678	346	2	international	international	ADJ
ajfa-14678	346	3	workshop	workshop	NOUN
ajfa-14678	346	4	on	on	ADP
ajfa-14678	346	5	internalisation	internalisation	NOUN
ajfa-14678	346	6	of	of	ADP
ajfa-14678	346	7	products	product	NOUN
ajfa-14678	346	8	and	and	CCONJ
ajfa-14678	346	9	systems	system	NOUN
ajfa-14678	346	10	(	(	PUNCT
ajfa-14678	346	11	iwips	iwip	NOUN
ajfa-14678	346	12	2011	2011	NUM
ajfa-14678	346	13	)	)	PUNCT
ajfa-14678	346	14	.	.	PUNCT
ajfa-14678	347	1	o’dell	o’dell	PROPN
ajfa-14678	347	2	,	,	PUNCT
ajfa-14678	347	3	j.	j.	PROPN
ajfa-14678	347	4	(	(	PUNCT
ajfa-14678	347	5	2008	2008	NUM
ajfa-14678	347	6	)	)	PUNCT
ajfa-14678	347	7	.	.	PUNCT
ajfa-14678	348	1	private	private	ADJ
ajfa-14678	348	2	company	company	NOUN
ajfa-14678	348	3	financial	financial	ADJ
ajfa-14678	348	4	reporting	reporting	NOUN
ajfa-14678	348	5	committee	committee	NOUN
ajfa-14678	348	6	.	.	PUNCT
ajfa-14678	349	1	london	london	PROPN
ajfa-14678	349	2	:	:	PUNCT
ajfa-14678	349	3	fasb	fasb	PROPN
ajfa-14678	349	4	.	.	PUNCT
ajfa-14678	350	1	obuyhbjh	obuyhbjh	PROPN
ajfa-14678	350	2	.	.	PUNCT
ajfa-14678	351	1	(	(	PUNCT
ajfa-14678	351	2	n.d	n.d	PROPN
ajfa-14678	351	3	.	.	PROPN
ajfa-14678	351	4	)	)	PUNCT
ajfa-14678	351	5	.	.	PUNCT
ajfa-14678	352	1	uygiuhg	uygiuhg	NOUN
ajfa-14678	352	2	.	.	PUNCT
ajfa-14678	353	1	rcygvuh	rcygvuh	NOUN
ajfa-14678	353	2	.	.	PUNCT
ajfa-14678	354	1	olatunji	olatunji	PROPN
ajfa-14678	354	2	,	,	PUNCT
ajfa-14678	354	3	t.	t.	PROPN
ajfa-14678	354	4	(	(	PUNCT
ajfa-14678	354	5	2013	2013	NUM
ajfa-14678	354	6	)	)	PUNCT
ajfa-14678	354	7	.	.	PUNCT
ajfa-14678	355	1	the	the	DET
ajfa-14678	355	2	impact	impact	NOUN
ajfa-14678	355	3	of	of	ADP
ajfa-14678	355	4	accounting	accounting	NOUN
ajfa-14678	355	5	system	system	NOUN
ajfa-14678	355	6	on	on	ADP
ajfa-14678	355	7	the	the	DET
ajfa-14678	355	8	performance	performance	NOUN
ajfa-14678	355	9	of	of	ADP
ajfa-14678	355	10	small	small	ADJ
ajfa-14678	355	11	and	and	CCONJ
ajfa-14678	355	12	medium	medium	ADJ
ajfa-14678	355	13	scale	scale	NOUN
ajfa-14678	355	14	enterprises	enterprise	NOUN
ajfa-14678	355	15	in	in	ADP
ajfa-14678	355	16	nigeria	nigeria	PROPN
ajfa-14678	355	17	–	–	PUNCT
ajfa-14678	355	18	a	a	DET
ajfa-14678	355	19	survey	survey	NOUN
ajfa-14678	355	20	of	of	ADP
ajfa-14678	355	21	sme	sme	PROPN
ajfa-14678	355	22	’s	’s	PART
ajfa-14678	355	23	.	.	PUNCT
ajfa-14678	356	1	international	international	ADJ
ajfa-14678	356	2	journal	journal	PROPN
ajfa-14678	356	3	of	of	ADP
ajfa-14678	356	4	business	business	NOUN
ajfa-14678	356	5	and	and	CCONJ
ajfa-14678	356	6	management	management	NOUN
ajfa-14678	356	7	intervention	intervention	NOUN
ajfa-14678	356	8	,	,	PUNCT
ajfa-14678	356	9	13	13	NUM
ajfa-14678	356	10	-	-	SYM
ajfa-14678	356	11	17	17	NUM
ajfa-14678	356	12	.	.	PUNCT
ajfa-14678	357	1	asian	asian	ADJ
ajfa-14678	357	2	journal	journal	PROPN
ajfa-14678	357	3	of	of	ADP
ajfa-14678	357	4	finance	finance	PROPN
ajfa-14678	357	5	&	&	CCONJ
ajfa-14678	357	6	accounting	accounting	PROPN
ajfa-14678	357	7	issn	issn	PROPN
ajfa-14678	357	8	1946	1946	NUM
ajfa-14678	357	9	-	-	PUNCT
ajfa-14678	357	10	052x	052x	PROPN
ajfa-14678	357	11	2019	2019	NUM
ajfa-14678	357	12	,	,	PUNCT
ajfa-14678	357	13	vol	vol	NOUN
ajfa-14678	357	14	.	.	PROPN
ajfa-14678	357	15	11	11	NUM
ajfa-14678	357	16	,	,	PUNCT
ajfa-14678	357	17	no	no	INTJ
ajfa-14678	357	18	.	.	NOUN
ajfa-14678	357	19	1	1	NUM
ajfa-14678	357	20	257	257	NUM
ajfa-14678	357	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-14678	357	22	pacter	pacter	NOUN
ajfa-14678	357	23	,	,	PUNCT
ajfa-14678	357	24	p.	p.	NOUN
ajfa-14678	357	25	(	(	PUNCT
ajfa-14678	357	26	2008	2008	NUM
ajfa-14678	357	27	)	)	PUNCT
ajfa-14678	357	28	.	.	PUNCT
ajfa-14678	358	1	ifrs	ifrs	PROPN
ajfa-14678	358	2	for	for	ADP
ajfa-14678	358	3	private	private	ADJ
ajfa-14678	358	4	entities	entity	NOUN
ajfa-14678	358	5	ifrs	ifrs	NOUN
ajfa-14678	358	6	for	for	ADP
ajfa-14678	358	7	private	private	ADJ
ajfa-14678	358	8	entities	entity	NOUN
ajfa-14678	358	9	.	.	PUNCT
ajfa-14678	359	1	london	london	PROPN
ajfa-14678	359	2	:	:	PUNCT
ajfa-14678	359	3	iasc	iasc	PROPN
ajfa-14678	359	4	foundation	foundation	PROPN
ajfa-14678	359	5	.	.	PUNCT
ajfa-14678	360	1	https://doi.org/10.1057/jdg.2008.24	https://doi.org/10.1057/jdg.2008.24	NOUN
ajfa-14678	360	2	pacter	pacter	NOUN
ajfa-14678	360	3	,	,	PUNCT
ajfa-14678	360	4	p.	p.	NOUN
ajfa-14678	360	5	(	(	PUNCT
ajfa-14678	360	6	2009	2009	NUM
ajfa-14678	360	7	)	)	PUNCT
ajfa-14678	360	8	.	.	PUNCT
ajfa-14678	361	1	an	an	DET
ajfa-14678	361	2	ifrs	ifrs	NOUN
ajfa-14678	361	3	for	for	ADP
ajfa-14678	361	4	private	private	ADJ
ajfa-14678	361	5	entities	entity	NOUN
ajfa-14678	361	6	.	.	PUNCT
ajfa-14678	362	1	international	international	ADJ
ajfa-14678	362	2	journal	journal	NOUN
ajfa-14678	362	3	of	of	ADP
ajfa-14678	362	4	disclosure	disclosure	NOUN
ajfa-14678	362	5	and	and	CCONJ
ajfa-14678	362	6	governance	governance	NOUN
ajfa-14678	362	7	,	,	PUNCT
ajfa-14678	362	8	4	4	NUM
ajfa-14678	362	9	-	-	SYM
ajfa-14678	362	10	20	20	NUM
ajfa-14678	362	11	.	.	PUNCT
ajfa-14678	363	1	https://doi.org/10.1057/jdg.2008.24	https://doi.org/10.1057/jdg.2008.24	NOUN
ajfa-14678	363	2	parboteeah	parboteeah	PROPN
ajfa-14678	363	3	,	,	PUNCT
ajfa-14678	363	4	c.	c.	PROPN
ajfa-14678	363	5	,	,	PUNCT
ajfa-14678	363	6	&	&	CCONJ
ajfa-14678	363	7	tomoaki	tomoaki	PROPN
ajfa-14678	363	8	,	,	PUNCT
ajfa-14678	363	9	v.	v.	PROPN
ajfa-14678	363	10	&	&	CCONJ
ajfa-14678	363	11	.	.	PUNCT
ajfa-14678	364	1	(	(	PUNCT
ajfa-14678	364	2	2005	2005	NUM
ajfa-14678	364	3	)	)	PUNCT
ajfa-14678	364	4	.	.	PUNCT
ajfa-14678	365	1	national	national	ADJ
ajfa-14678	365	2	culture	culture	PROPN
ajfa-14678	365	3	and	and	CCONJ
ajfa-14678	365	4	ethical	ethical	ADJ
ajfa-14678	365	5	climates	climate	NOUN
ajfa-14678	365	6	.	.	PUNCT
ajfa-14678	366	1	459	459	NUM
ajfa-14678	366	2	-	-	SYM
ajfa-14678	366	3	481	481	NUM
ajfa-14678	366	4	.	.	PUNCT
ajfa-14678	367	1	peeters	peeter	NOUN
ajfa-14678	367	2	,	,	PUNCT
ajfa-14678	367	3	m.	m.	NOUN
ajfa-14678	367	4	,	,	PUNCT
ajfa-14678	367	5	beltyukova	beltyukova	PROPN
ajfa-14678	367	6	,	,	PUNCT
ajfa-14678	367	7	s.	s.	PROPN
ajfa-14678	367	8	,	,	PUNCT
ajfa-14678	367	9	&	&	CCONJ
ajfa-14678	367	10	martin	martin	PROPN
ajfa-14678	367	11	,	,	PUNCT
ajfa-14678	367	12	b.	b.	PROPN
ajfa-14678	367	13	(	(	PUNCT
ajfa-14678	367	14	2013	2013	NUM
ajfa-14678	367	15	)	)	PUNCT
ajfa-14678	367	16	.	.	PUNCT
ajfa-14678	368	1	educational	educational	ADJ
ajfa-14678	368	2	testing	testing	NOUN
ajfa-14678	368	3	and	and	CCONJ
ajfa-14678	368	4	validity	validity	NOUN
ajfa-14678	368	5	of	of	ADP
ajfa-14678	368	6	conclusions	conclusion	NOUN
ajfa-14678	368	7	in	in	ADP
ajfa-14678	368	8	the	the	DET
ajfa-14678	368	9	scholarship	scholarship	NOUN
ajfa-14678	368	10	of	of	ADP
ajfa-14678	368	11	teaching	teaching	NOUN
ajfa-14678	368	12	and	and	CCONJ
ajfa-14678	368	13	learnin	learnin	ADJ
ajfa-14678	368	14	.	.	PUNCT
ajfa-14678	369	1	american	american	PROPN
ajfa-14678	369	2	journal	journal	PROPN
ajfa-14678	369	3	of	of	ADP
ajfa-14678	369	4	pharmaceutical	pharmaceutical	ADJ
ajfa-14678	369	5	education	education	NOUN
ajfa-14678	369	6	,	,	PUNCT
ajfa-14678	369	7	180	180	NUM
ajfa-14678	369	8	-	-	SYM
ajfa-14678	369	9	186	186	NUM
ajfa-14678	369	10	.	.	PUNCT
ajfa-14678	370	1	https://doi.org/10.5688/ajpe779186	https://doi.org/10.5688/ajpe779186	PROPN
ajfa-14678	370	2	polit	polit	PROPN
ajfa-14678	370	3	,	,	PUNCT
ajfa-14678	370	4	d.	d.	PROPN
ajfa-14678	370	5	,	,	PUNCT
ajfa-14678	370	6	&	&	CCONJ
ajfa-14678	370	7	hungler	hungler	PROPN
ajfa-14678	370	8	,	,	PUNCT
ajfa-14678	370	9	b.	b.	PROPN
ajfa-14678	370	10	(	(	PUNCT
ajfa-14678	370	11	1999	1999	NUM
ajfa-14678	370	12	)	)	PUNCT
ajfa-14678	370	13	.	.	PUNCT
ajfa-14678	371	1	nursingresearch	nursingresearch	NOUN
ajfa-14678	371	2	principles	principle	NOUN
ajfa-14678	371	3	and	and	CCONJ
ajfa-14678	371	4	method	method	NOUN
ajfa-14678	371	5	.	.	PUNCT
ajfa-14678	372	1	american	american	PROPN
ajfa-14678	372	2	journal	journal	PROPN
ajfa-14678	372	3	of	of	ADP
ajfa-14678	372	4	nursing	nursing	NOUN
ajfa-14678	372	5	research	research	NOUN
ajfa-14678	372	6	,	,	PUNCT
ajfa-14678	372	7	416	416	NUM
ajfa-14678	372	8	-	-	SYM
ajfa-14678	372	9	417	417	NUM
ajfa-14678	372	10	.	.	PUNCT
ajfa-14678	373	1	preface	preface	NOUN
ajfa-14678	373	2	to	to	ADP
ajfa-14678	373	3	ifrs	ifrs	PROPN
ajfa-14678	373	4	no	no	PROPN
ajfa-14678	373	5	.	.	PROPN
ajfa-14678	374	1	2	2	X
ajfa-14678	374	2	.	.	PUNCT
ajfa-14678	374	3	(	(	PUNCT
ajfa-14678	374	4	2002	2002	NUM
ajfa-14678	374	5	)	)	PUNCT
ajfa-14678	374	6	.	.	PUNCT
ajfa-14678	375	1	preface	preface	NOUN
ajfa-14678	375	2	to	to	ADP
ajfa-14678	375	3	ifrs	ifrs	PROPN
ajfa-14678	375	4	.	.	PUNCT
ajfa-14678	376	1	london	london	PROPN
ajfa-14678	376	2	:	:	PUNCT
ajfa-14678	376	3	iasb	iasb	PROPN
ajfa-14678	376	4	foundation	foundation	NOUN
ajfa-14678	376	5	.	.	PUNCT
ajfa-14678	377	1	preface	preface	NOUN
ajfa-14678	377	2	to	to	PART
ajfa-14678	377	3	ifrss	ifrss	VERB
ajfa-14678	377	4	no	no	INTJ
ajfa-14678	377	5	.	.	PROPN
ajfa-14678	377	6	15	15	NUM
ajfa-14678	377	7	.	.	PUNCT
ajfa-14678	378	1	(	(	PUNCT
ajfa-14678	378	2	2002	2002	NUM
ajfa-14678	378	3	)	)	PUNCT
ajfa-14678	378	4	.	.	PUNCT
ajfa-14678	379	1	preface	preface	NOUN
ajfa-14678	379	2	to	to	PART
ajfa-14678	379	3	ifrss	ifrss	VERB
ajfa-14678	379	4	.	.	PUNCT
ajfa-14678	380	1	london	london	PROPN
ajfa-14678	380	2	:	:	PUNCT
ajfa-14678	380	3	iasb	iasb	PROPN
ajfa-14678	380	4	foundation	foundation	NOUN
ajfa-14678	380	5	.	.	PUNCT
ajfa-14678	381	1	preface	preface	NOUN
ajfa-14678	381	2	to	to	PART
ajfa-14678	381	3	ifrss	ifrss	VERB
ajfa-14678	381	4	no	no	INTJ
ajfa-14678	381	5	.	.	PROPN
ajfa-14678	382	1	6	6	NUM
ajfa-14678	382	2	.	.	PUNCT
ajfa-14678	382	3	(	(	PUNCT
ajfa-14678	382	4	2002	2002	NUM
ajfa-14678	382	5	)	)	PUNCT
ajfa-14678	382	6	.	.	PUNCT
ajfa-14678	383	1	preface	preface	NOUN
ajfa-14678	383	2	to	to	PART
ajfa-14678	383	3	ifrss	ifrss	VERB
ajfa-14678	383	4	.	.	PUNCT
ajfa-14678	384	1	london	london	PROPN
ajfa-14678	384	2	:	:	PUNCT
ajfa-14678	384	3	iasb	iasb	PROPN
ajfa-14678	384	4	foundation	foundation	NOUN
ajfa-14678	384	5	.	.	PUNCT
ajfa-14678	385	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-14678	385	2	.	.	PUNCT
ajfa-14678	386	1	(	(	PUNCT
ajfa-14678	386	2	2009	2009	NUM
ajfa-14678	386	3	)	)	PUNCT
ajfa-14678	386	4	.	.	PUNCT
ajfa-14678	387	1	ifrs	ifrs	PROPN
ajfa-14678	387	2	for	for	ADP
ajfa-14678	387	3	smes	sme	NOUN
ajfa-14678	387	4	.	.	PUNCT
ajfa-14678	388	1	quartey	quartey	PROPN
ajfa-14678	388	2	,	,	PUNCT
ajfa-14678	388	3	p.	p.	PROPN
ajfa-14678	388	4	,	,	PUNCT
ajfa-14678	388	5	&	&	CCONJ
ajfa-14678	388	6	abor	abor	PROPN
ajfa-14678	388	7	,	,	PUNCT
ajfa-14678	388	8	j.	j.	PROPN
ajfa-14678	388	9	(	(	PUNCT
ajfa-14678	388	10	2010	2010	NUM
ajfa-14678	388	11	)	)	PUNCT
ajfa-14678	388	12	.	.	PUNCT
ajfa-14678	389	1	issues	issue	NOUN
ajfa-14678	389	2	in	in	ADP
ajfa-14678	389	3	sme	sme	PROPN
ajfa-14678	389	4	development	development	NOUN
ajfa-14678	389	5	in	in	ADP
ajfa-14678	389	6	ghana	ghana	PROPN
ajfa-14678	389	7	and	and	CCONJ
ajfa-14678	389	8	south	south	PROPN
ajfa-14678	389	9	africa	africa	PROPN
ajfa-14678	389	10	.	.	PUNCT
ajfa-14678	390	1	international	international	ADJ
ajfa-14678	390	2	research	research	PROPN
ajfa-14678	390	3	journal	journal	PROPN
ajfa-14678	390	4	for	for	ADP
ajfa-14678	390	5	finance	finance	NOUN
ajfa-14678	390	6	and	and	CCONJ
ajfa-14678	390	7	economics	economic	NOUN
ajfa-14678	390	8	,	,	PUNCT
ajfa-14678	390	9	218	218	NUM
ajfa-14678	390	10	-	-	SYM
ajfa-14678	390	11	228	228	NUM
ajfa-14678	390	12	.	.	PUNCT
ajfa-14678	391	1	radaelli	radaelli	PROPN
ajfa-14678	391	2	,	,	PUNCT
ajfa-14678	391	3	c.	c.	PROPN
ajfa-14678	391	4	m.	m.	NOUN
ajfa-14678	391	5	(	(	PUNCT
ajfa-14678	391	6	2000	2000	NUM
ajfa-14678	391	7	,	,	PUNCT
ajfa-14678	391	8	dcember	dcember	NOUN
ajfa-14678	391	9	17	17	NUM
ajfa-14678	391	10	)	)	PUNCT
ajfa-14678	391	11	.	.	PUNCT
ajfa-14678	392	1	policy	policy	NOUN
ajfa-14678	392	2	transfer	transfer	NOUN
ajfa-14678	392	3	in	in	ADP
ajfa-14678	392	4	the	the	DET
ajfa-14678	392	5	european	european	PROPN
ajfa-14678	392	6	union	union	PROPN
ajfa-14678	392	7	:	:	PUNCT
ajfa-14678	392	8	institutional	institutional	ADJ
ajfa-14678	392	9	isomorphism	isomorphism	NOUN
ajfa-14678	392	10	as	as	ADP
ajfa-14678	392	11	a	a	DET
ajfa-14678	392	12	source	source	NOUN
ajfa-14678	392	13	of	of	ADP
ajfa-14678	392	14	legitimacy	legitimacy	NOUN
ajfa-14678	392	15	.	.	PUNCT
ajfa-14678	393	1	an	an	DET
ajfa-14678	393	2	international	international	ADJ
ajfa-14678	393	3	journal	journal	NOUN
ajfa-14678	393	4	of	of	ADP
ajfa-14678	393	5	policy	policy	NOUN
ajfa-14678	393	6	,	,	PUNCT
ajfa-14678	393	7	administration	administration	NOUN
ajfa-14678	393	8	and	and	CCONJ
ajfa-14678	393	9	institutions	institution	NOUN
ajfa-14678	393	10	,	,	PUNCT
ajfa-14678	393	11	25	25	NUM
ajfa-14678	393	12	-	-	SYM
ajfa-14678	393	13	43	43	NUM
ajfa-14678	393	14	.	.	PUNCT
ajfa-14678	394	1	https://doi.org/10.1111/0952-1895.00122	https://doi.org/10.1111/0952-1895.00122	PROPN
ajfa-14678	394	2	rosc	rosc	ADJ
ajfa-14678	394	3	.	.	PUNCT
ajfa-14678	395	1	(	(	PUNCT
ajfa-14678	395	2	2004	2004	NUM
ajfa-14678	395	3	)	)	PUNCT
ajfa-14678	395	4	.	.	PUNCT
ajfa-14678	396	1	observance	observance	NOUN
ajfa-14678	396	2	of	of	ADP
ajfa-14678	396	3	standards	standard	NOUN
ajfa-14678	396	4	and	and	CCONJ
ajfa-14678	396	5	codes.accounting	codes.accounting	NOUN
ajfa-14678	396	6	and	and	CCONJ
ajfa-14678	396	7	auditing	auditing	NOUN
ajfa-14678	396	8	.	.	PUNCT
ajfa-14678	397	1	accra	accra	PROPN
ajfa-14678	397	2	:	:	PUNCT
ajfa-14678	397	3	world	world	PROPN
ajfa-14678	397	4	bank	bank	PROPN
ajfa-14678	397	5	.	.	PUNCT
ajfa-14678	398	1	rosc	rosc	PROPN
ajfa-14678	398	2	.	.	PUNCT
ajfa-14678	399	1	(	(	PUNCT
ajfa-14678	399	2	2004	2004	NUM
ajfa-14678	399	3	)	)	PUNCT
ajfa-14678	399	4	.	.	PUNCT
ajfa-14678	400	1	world	world	PROPN
ajfa-14678	400	2	bank	bank	PROPN
ajfa-14678	400	3	report	report	NOUN
ajfa-14678	400	4	on	on	ADP
ajfa-14678	400	5	the	the	DET
ajfa-14678	400	6	observance	observance	NOUN
ajfa-14678	400	7	of	of	ADP
ajfa-14678	400	8	standards	standard	NOUN
ajfa-14678	400	9	and	and	CCONJ
ajfa-14678	400	10	codes.accounting	codes.accounting	NOUN
ajfa-14678	400	11	and	and	CCONJ
ajfa-14678	400	12	auditing	auditing	NOUN
ajfa-14678	400	13	.	.	PUNCT
ajfa-14678	401	1	accra	accra	PROPN
ajfa-14678	401	2	.	.	PUNCT
ajfa-14678	402	1	rudzani	rudzani	PROPN
ajfa-14678	402	2	,	,	PUNCT
ajfa-14678	402	3	s.	s.	PROPN
ajfa-14678	402	4	,	,	PUNCT
ajfa-14678	402	5	&	&	CCONJ
ajfa-14678	402	6	charles	charles	PROPN
ajfa-14678	402	7	,	,	PUNCT
ajfa-14678	402	8	d.	d.	PROPN
ajfa-14678	402	9	(	(	PUNCT
ajfa-14678	402	10	2016	2016	NUM
ajfa-14678	402	11	)	)	PUNCT
ajfa-14678	402	12	.	.	PUNCT
ajfa-14678	403	1	an	an	DET
ajfa-14678	403	2	assessment	assessment	NOUN
ajfa-14678	403	3	of	of	ADP
ajfa-14678	403	4	the	the	DET
ajfa-14678	403	5	challenges	challenge	NOUN
ajfa-14678	403	6	of	of	ADP
ajfa-14678	403	7	adopting	adopt	VERB
ajfa-14678	403	8	and	and	CCONJ
ajfa-14678	403	9	implementing	implement	VERB
ajfa-14678	403	10	ifrss	ifrss	NOUN
ajfa-14678	403	11	for	for	ADP
ajfa-14678	403	12	.	.	PUNCT
ajfa-14678	404	1	problems	problem	NOUN
ajfa-14678	404	2	and	and	CCONJ
ajfa-14678	404	3	perspectives	perspective	NOUN
ajfa-14678	404	4	in	in	ADP
ajfa-14678	404	5	management	management	NOUN
ajfa-14678	404	6	,	,	PUNCT
ajfa-14678	404	7	212	212	NUM
ajfa-14678	404	8	-	-	SYM
ajfa-14678	404	9	221	221	NUM
ajfa-14678	404	10	.	.	PUNCT
ajfa-14678	405	1	https://doi.org/10.21511/ppm.14(2-1).2016.10	https://doi.org/10.21511/ppm.14(2-1).2016.10	NOUN
ajfa-14678	405	2	samugh	samugh	NOUN
ajfa-14678	405	3	,	,	PUNCT
ajfa-14678	405	4	h.	h.	PROPN
ajfa-14678	405	5	,	,	PUNCT
ajfa-14678	405	6	&	&	CCONJ
ajfa-14678	405	7	devi	devi	PROPN
ajfa-14678	405	8	,	,	PUNCT
ajfa-14678	405	9	s.	s.	PROPN
ajfa-14678	405	10	(	(	PUNCT
ajfa-14678	405	11	2015	2015	NUM
ajfa-14678	405	12	)	)	PUNCT
ajfa-14678	405	13	.	.	PUNCT
ajfa-14678	406	1	implememting	implememte	VERB
ajfa-14678	406	2	ifrs	ifrs	PROPN
ajfa-14678	406	3	for	for	ADP
ajfa-14678	406	4	smes	sme	NOUN
ajfa-14678	406	5	:	:	PUNCT
ajfa-14678	406	6	challenges	challenge	NOUN
ajfa-14678	406	7	for	for	ADP
ajfa-14678	406	8	developing	develop	VERB
ajfa-14678	406	9	economies	economy	NOUN
ajfa-14678	406	10	.	.	PUNCT
ajfa-14678	407	1	international	international	ADJ
ajfa-14678	407	2	journal	journal	PROPN
ajfa-14678	407	3	of	of	ADP
ajfa-14678	407	4	mananagement	mananagement	NOUN
ajfa-14678	407	5	and	and	CCONJ
ajfa-14678	407	6	sustainability	sustainability	NOUN
ajfa-14678	407	7	,	,	PUNCT
ajfa-14678	407	8	39	39	NUM
ajfa-14678	407	9	-	-	SYM
ajfa-14678	407	10	59	59	NUM
ajfa-14678	407	11	.	.	PUNCT
ajfa-14678	408	1	https://doi.org/10.18488/journal.11/2015.4.3/11.3.39.59	https://doi.org/10.18488/journal.11/2015.4.3/11.3.39.59	NOUN
ajfa-14678	408	2	saunders	saunder	NOUN
ajfa-14678	408	3	,	,	PUNCT
ajfa-14678	408	4	m.	m.	NOUN
ajfa-14678	408	5	,	,	PUNCT
ajfa-14678	408	6	lewis	lewis	PROPN
ajfa-14678	408	7	,	,	PUNCT
ajfa-14678	408	8	p.	p.	PROPN
ajfa-14678	408	9	,	,	PUNCT
ajfa-14678	408	10	&	&	CCONJ
ajfa-14678	408	11	and	and	CCONJ
ajfa-14678	408	12	thornhill	thornhill	PROPN
ajfa-14678	408	13	,	,	PUNCT
ajfa-14678	408	14	a.	a.	NOUN
ajfa-14678	408	15	(	(	PUNCT
ajfa-14678	408	16	2003	2003	NUM
ajfa-14678	408	17	)	)	PUNCT
ajfa-14678	408	18	.	.	PUNCT
ajfa-14678	409	1	research	research	NOUN
ajfa-14678	409	2	methods	method	NOUN
ajfa-14678	409	3	for	for	ADP
ajfa-14678	409	4	business	business	NOUN
ajfa-14678	409	5	studies	study	NOUN
ajfa-14678	409	6	.	.	PUNCT
ajfa-14678	410	1	scott	scott	PROPN
ajfa-14678	410	2	,	,	PUNCT
ajfa-14678	410	3	h.	h.	PROPN
ajfa-14678	410	4	,	,	PUNCT
ajfa-14678	410	5	&	&	CCONJ
ajfa-14678	410	6	des	des	PROPN
ajfa-14678	410	7	,	,	PUNCT
ajfa-14678	410	8	n.	n.	NOUN
ajfa-14678	410	9	(	(	PUNCT
ajfa-14678	410	10	2012	2012	NUM
ajfa-14678	410	11	)	)	PUNCT
ajfa-14678	410	12	.	.	PUNCT
ajfa-14678	411	1	moddelling	moddelle	VERB
ajfa-14678	411	2	the	the	DET
ajfa-14678	411	3	accounting	accounting	NOUN
ajfa-14678	411	4	information	information	NOUN
ajfa-14678	411	5	of	of	ADP
ajfa-14678	411	6	small	small	ADJ
ajfa-14678	411	7	business	business	NOUN
ajfa-14678	411	8	.	.	PUNCT
ajfa-14678	412	1	accounting	accounting	NOUN
ajfa-14678	412	2	and	and	CCONJ
ajfa-14678	412	3	business	business	NOUN
ajfa-14678	412	4	research	research	NOUN
ajfa-14678	412	5	,	,	PUNCT
ajfa-14678	412	6	143	143	NUM
ajfa-14678	412	7	-	-	SYM
ajfa-14678	412	8	150	150	NUM
ajfa-14678	412	9	.	.	PUNCT
ajfa-14678	413	1	scott	scott	PROPN
ajfa-14678	413	2	,	,	PUNCT
ajfa-14678	413	3	r.	r.	PROPN
ajfa-14678	413	4	(	(	PUNCT
ajfa-14678	413	5	1995	1995	NUM
ajfa-14678	413	6	)	)	PUNCT
ajfa-14678	413	7	.	.	PUNCT
ajfa-14678	414	1	institutions	institution	NOUN
ajfa-14678	414	2	and	and	CCONJ
ajfa-14678	414	3	organization	organization	NOUN
ajfa-14678	414	4	.	.	PUNCT
ajfa-14678	415	1	thousand	thousand	NUM
ajfa-14678	415	2	oaks	oak	NOUN
ajfa-14678	415	3	.	.	PUNCT
ajfa-14678	416	1	ca	can	AUX
ajfa-14678	416	2	:	:	PUNCT
ajfa-14678	416	3	sage	sage	VERB
ajfa-14678	416	4	.	.	PUNCT
ajfa-14678	417	1	asian	asian	ADJ
ajfa-14678	417	2	journal	journal	PROPN
ajfa-14678	417	3	of	of	ADP
ajfa-14678	417	4	finance	finance	PROPN
ajfa-14678	417	5	&	&	CCONJ
ajfa-14678	417	6	accounting	accounting	PROPN
ajfa-14678	417	7	issn	issn	PROPN
ajfa-14678	417	8	1946	1946	NUM
ajfa-14678	417	9	-	-	PUNCT
ajfa-14678	417	10	052x	052x	PROPN
ajfa-14678	417	11	2019	2019	NUM
ajfa-14678	417	12	,	,	PUNCT
ajfa-14678	417	13	vol	vol	NOUN
ajfa-14678	417	14	.	.	PROPN
ajfa-14678	417	15	11	11	NUM
ajfa-14678	417	16	,	,	PUNCT
ajfa-14678	417	17	no	no	INTJ
ajfa-14678	417	18	.	.	NOUN
ajfa-14678	417	19	1	1	NUM
ajfa-14678	417	20	258	258	NUM
ajfa-14678	417	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-14678	417	22	scott	scott	PROPN
ajfa-14678	417	23	,	,	PUNCT
ajfa-14678	417	24	r.	r.	PROPN
ajfa-14678	417	25	(	(	PUNCT
ajfa-14678	417	26	2004	2004	NUM
ajfa-14678	417	27	)	)	PUNCT
ajfa-14678	417	28	.	.	PUNCT
ajfa-14678	418	1	institutional	institutional	ADJ
ajfa-14678	418	2	theory	theory	NOUN
ajfa-14678	418	3	.	.	PUNCT
ajfa-14678	419	1	in	in	ADP
ajfa-14678	419	2	g.	g.	PROPN
ajfa-14678	419	3	ritzer	ritzer	PROPN
ajfa-14678	419	4	,	,	PUNCT
ajfa-14678	419	5	encyclopedia	encyclopedia	NOUN
ajfa-14678	419	6	of	of	ADP
ajfa-14678	419	7	social	social	ADJ
ajfa-14678	419	8	theory	theory	NOUN
ajfa-14678	419	9	(	(	PUNCT
ajfa-14678	419	10	pp	pp	ADJ
ajfa-14678	419	11	.	.	PUNCT
ajfa-14678	419	12	408414	408414	NUM
ajfa-14678	419	13	)	)	PUNCT
ajfa-14678	419	14	.	.	PUNCT
ajfa-14678	420	1	califonia	califonia	NOUN
ajfa-14678	420	2	:	:	PUNCT
ajfa-14678	420	3	sage	sage	NOUN
ajfa-14678	420	4	.	.	PUNCT
ajfa-14678	421	1	simmons	simmon	NOUN
ajfa-14678	421	2	,	,	PUNCT
ajfa-14678	421	3	k.	k.	PROPN
ajfa-14678	421	4	,	,	PUNCT
ajfa-14678	421	5	hamann	hamann	PROPN
ajfa-14678	421	6	,	,	PUNCT
ajfa-14678	421	7	s.	s.	PROPN
ajfa-14678	421	8	,	,	PUNCT
ajfa-14678	421	9	harenski	harenski	PROPN
ajfa-14678	421	10	,	,	PUNCT
ajfa-14678	421	11	c.	c.	PROPN
ajfa-14678	421	12	,	,	PUNCT
ajfa-14678	421	13	xiaoping	xiaoping	PROPN
ajfa-14678	421	14	,	,	PUNCT
ajfa-14678	421	15	h.	h.	PROPN
ajfa-14678	421	16	,	,	PUNCT
ajfa-14678	421	17	&	&	CCONJ
ajfa-14678	421	18	barsalou	barsalou	PROPN
ajfa-14678	421	19	,	,	PUNCT
ajfa-14678	421	20	l.	l.	PROPN
ajfa-14678	421	21	(	(	PUNCT
ajfa-14678	421	22	2008	2008	NUM
ajfa-14678	421	23	)	)	PUNCT
ajfa-14678	421	24	.	.	PUNCT
ajfa-14678	422	1	fmri	fmri	ADJ
ajfa-14678	422	2	evidence	evidence	NOUN
ajfa-14678	422	3	for	for	ADP
ajfa-14678	422	4	word	word	NOUN
ajfa-14678	422	5	association	association	NOUN
ajfa-14678	422	6	and	and	CCONJ
ajfa-14678	422	7	situated	situated	ADJ
ajfa-14678	422	8	simulation	simulation	NOUN
ajfa-14678	422	9	in	in	ADP
ajfa-14678	422	10	conceptual	conceptual	ADJ
ajfa-14678	422	11	processing	processing	NOUN
ajfa-14678	422	12	.	.	PUNCT
ajfa-14678	423	1	journal	journal	PROPN
ajfa-14678	423	2	of	of	ADP
ajfa-14678	423	3	physiology	physiology	PROPN
ajfa-14678	423	4	paris	paris	PROPN
ajfa-14678	423	5	,	,	PUNCT
ajfa-14678	423	6	106	106	NUM
ajfa-14678	423	7	-	-	SYM
ajfa-14678	423	8	119	119	NUM
ajfa-14678	423	9	.	.	PUNCT
ajfa-14678	424	1	https://doi.org/10.1016/j.jphysparis.2008.03.014	https://doi.org/10.1016/j.jphysparis.2008.03.014	PROPN
ajfa-14678	424	2	sithole	sithole	PROPN
ajfa-14678	424	3	,	,	PUNCT
ajfa-14678	424	4	m.	m.	NOUN
ajfa-14678	424	5	(	(	PUNCT
ajfa-14678	424	6	2015	2015	NUM
ajfa-14678	424	7	)	)	PUNCT
ajfa-14678	424	8	.	.	PUNCT
ajfa-14678	425	1	the	the	DET
ajfa-14678	425	2	relevance	relevance	NOUN
ajfa-14678	425	3	of	of	ADP
ajfa-14678	425	4	international	international	ADJ
ajfa-14678	425	5	financial	financial	ADJ
ajfa-14678	425	6	reporting	reporting	NOUN
ajfa-14678	425	7	standard	standard	NOUN
ajfa-14678	425	8	for	for	ADP
ajfa-14678	425	9	smes	sme	NOUN
ajfa-14678	425	10	in	in	ADP
ajfa-14678	425	11	swarziland	swarziland	ADJ
ajfa-14678	425	12	.	.	PUNCT
ajfa-14678	426	1	journal	journal	NOUN
ajfa-14678	426	2	of	of	ADP
ajfa-14678	426	3	modern	modern	ADJ
ajfa-14678	426	4	accounting	accounting	NOUN
ajfa-14678	426	5	and	and	CCONJ
ajfa-14678	426	6	auditing	auditing	NOUN
ajfa-14678	426	7	,	,	PUNCT
ajfa-14678	426	8	383	383	NUM
ajfa-14678	426	9	-	-	SYM
ajfa-14678	426	10	402	402	NUM
ajfa-14678	426	11	.	.	PUNCT
ajfa-14678	427	1	titilayo	titilayo	PROPN
ajfa-14678	427	2	,	,	PUNCT
ajfa-14678	427	3	d.	d.	PROPN
ajfa-14678	427	4	,	,	PUNCT
ajfa-14678	427	5	folashade	folashade	ADJ
ajfa-14678	427	6	,	,	PUNCT
ajfa-14678	427	7	o.	o.	PROPN
ajfa-14678	427	8	,	,	PUNCT
ajfa-14678	427	9	&	&	CCONJ
ajfa-14678	427	10	ifeoma	ifeoma	PROPN
ajfa-14678	427	11	,	,	PUNCT
ajfa-14678	427	12	o.	o.	PROPN
ajfa-14678	427	13	(	(	PUNCT
ajfa-14678	427	14	2014	2014	NUM
ajfa-14678	427	15	)	)	PUNCT
ajfa-14678	427	16	.	.	PUNCT
ajfa-14678	428	1	international	international	ADJ
ajfa-14678	428	2	financial	financial	ADJ
ajfa-14678	428	3	reporting	reporting	NOUN
ajfa-14678	428	4	standards(ifrs	standards(ifrs	PROPN
ajfa-14678	428	5	)	)	PUNCT
ajfa-14678	428	6	for	for	ADP
ajfa-14678	428	7	smes	sme	NOUN
ajfa-14678	428	8	adoption	adoption	NOUN
ajfa-14678	428	9	process	process	NOUN
ajfa-14678	428	10	in	in	ADP
ajfa-14678	428	11	nigeria	nigeria	PROPN
ajfa-14678	428	12	.	.	PUNCT
ajfa-14678	429	1	european	european	PROPN
ajfa-14678	429	2	journal	journal	PROPN
ajfa-14678	429	3	of	of	ADP
ajfa-14678	429	4	accounting	accounting	NOUN
ajfa-14678	429	5	auditing	auditing	NOUN
ajfa-14678	429	6	and	and	CCONJ
ajfa-14678	429	7	finance	finance	NOUN
ajfa-14678	429	8	research	research	NOUN
ajfa-14678	429	9	,	,	PUNCT
ajfa-14678	429	10	33	33	NUM
ajfa-14678	429	11	-	-	SYM
ajfa-14678	429	12	38	38	NUM
ajfa-14678	429	13	.	.	PUNCT
ajfa-14678	430	1	university	university	NOUN
ajfa-14678	430	2	of	of	ADP
ajfa-14678	430	3	the	the	DET
ajfa-14678	430	4	witwatersand	witwatersand	NOUN
ajfa-14678	430	5	.	.	PUNCT
ajfa-14678	431	1	(	(	PUNCT
ajfa-14678	431	2	2018	2018	NUM
ajfa-14678	431	3	,	,	PUNCT
ajfa-14678	431	4	july	july	PROPN
ajfa-14678	431	5	9	9	NUM
ajfa-14678	431	6	)	)	PUNCT
ajfa-14678	431	7	.	.	PUNCT
ajfa-14678	432	1	libguides	libguides	PROPN
ajfa-14678	432	2	.	.	PUNCT
ajfa-14678	433	1	retrieved	retrieve	VERB
ajfa-14678	433	2	from	from	ADP
ajfa-14678	433	3	https://libguide.wits.za	https://libguide.wits.za	PROPN
ajfa-14678	433	4	uzma	uzma	PROPN
ajfa-14678	433	5	,	,	PUNCT
ajfa-14678	433	6	s.	s.	PROPN
ajfa-14678	433	7	h.	h.	PROPN
ajfa-14678	433	8	(	(	PUNCT
ajfa-14678	433	9	2015	2015	NUM
ajfa-14678	433	10	)	)	PUNCT
ajfa-14678	433	11	.	.	PUNCT
ajfa-14678	434	1	cost	cost	NOUN
ajfa-14678	434	2	benefit	benefit	NOUN
ajfa-14678	434	3	analysis	analysis	NOUN
ajfa-14678	434	4	of	of	ADP
ajfa-14678	434	5	ifrs	ifrs	ADJ
ajfa-14678	434	6	adoption	adoption	NOUN
ajfa-14678	434	7	:	:	PUNCT
ajfa-14678	434	8	developed	develop	VERB
ajfa-14678	434	9	and	and	CCONJ
ajfa-14678	434	10	emerging	emerge	VERB
ajfa-14678	434	11	countries	country	NOUN
ajfa-14678	434	12	.	.	PUNCT
ajfa-14678	435	1	journal	journal	NOUN
ajfa-14678	435	2	of	of	ADP
ajfa-14678	435	3	financial	financial	ADJ
ajfa-14678	435	4	reporting	reporting	NOUN
ajfa-14678	435	5	and	and	CCONJ
ajfa-14678	435	6	accounting	accounting	NOUN
ajfa-14678	435	7	,	,	PUNCT
ajfa-14678	435	8	198	198	NUM
ajfa-14678	435	9	-	-	SYM
ajfa-14678	435	10	229	229	NUM
ajfa-14678	435	11	.	.	PUNCT
ajfa-14678	436	1	https://doi.org/10.1108/jfra-01-2015-0019	https://doi.org/10.1108/jfra-01-2015-0019	PROPN
ajfa-14678	436	2	walton	walton	PROPN
ajfa-14678	436	3	.	.	PUNCT
ajfa-14678	437	1	(	(	PUNCT
ajfa-14678	437	2	2011	2011	NUM
ajfa-14678	437	3	)	)	PUNCT
ajfa-14678	437	4	.	.	PUNCT
ajfa-14678	438	1	an	an	DET
ajfa-14678	438	2	executive	executive	ADJ
ajfa-14678	438	3	guide	guide	NOUN
ajfa-14678	438	4	to	to	ADP
ajfa-14678	438	5	ifrs	ifrs	PROPN
ajfa-14678	438	6	–	–	PUNCT
ajfa-14678	438	7	content	content	NOUN
ajfa-14678	438	8	,	,	PUNCT
ajfa-14678	438	9	costs	cost	NOUN
ajfa-14678	438	10	and	and	CCONJ
ajfa-14678	438	11	benefits	benefit	NOUN
ajfa-14678	438	12	to	to	ADP
ajfa-14678	438	13	business	business	NOUN
ajfa-14678	438	14	.	.	PUNCT
ajfa-14678	439	1	cornwall	cornwall	PROPN
ajfa-14678	439	2	,	,	PUNCT
ajfa-14678	439	3	united	united	ADJ
ajfa-14678	439	4	kingdom	kingdom	PROPN
ajfa-14678	439	5	:	:	PUNCT
ajfa-14678	439	6	john	john	PROPN
ajfa-14678	439	7	wiley	wiley	PROPN
ajfa-14678	439	8	&	&	CCONJ
ajfa-14678	439	9	sons	sons	PROPN
ajfa-14678	439	10	inc	inc	PROPN
ajfa-14678	439	11	.	.	PROPN
ajfa-14678	439	12	walton	walton	PROPN
ajfa-14678	439	13	,	,	PUNCT
ajfa-14678	439	14	p.	p.	NOUN
ajfa-14678	439	15	(	(	PUNCT
ajfa-14678	439	16	1992	1992	NUM
ajfa-14678	439	17	)	)	PUNCT
ajfa-14678	439	18	.	.	PUNCT
ajfa-14678	440	1	differential	differential	ADJ
ajfa-14678	440	2	reporting	reporting	NOUN
ajfa-14678	440	3	and	and	CCONJ
ajfa-14678	440	4	the	the	DET
ajfa-14678	440	5	european	european	PROPN
ajfa-14678	440	6	community	community	PROPN
ajfa-14678	440	7	:	:	PUNCT
ajfa-14678	440	8	a	a	DET
ajfa-14678	440	9	suitable	suitable	ADJ
ajfa-14678	440	10	case	case	NOUN
ajfa-14678	440	11	for	for	ADP
ajfa-14678	440	12	treatment	treatment	NOUN
ajfa-14678	440	13	.	.	PUNCT
ajfa-14678	441	1	european	european	ADJ
ajfa-14678	441	2	business	business	PROPN
ajfa-14678	441	3	journal	journal	PROPN
ajfa-14678	441	4	,	,	PUNCT
ajfa-14678	441	5	43	43	NUM
ajfa-14678	441	6	-	-	SYM
ajfa-14678	441	7	48	48	NUM
ajfa-14678	441	8	.	.	PUNCT
ajfa-14678	442	1	ward	ward	PROPN
ajfa-14678	442	2	,	,	PUNCT
ajfa-14678	442	3	s.	s.	PROPN
ajfa-14678	442	4	(	(	PUNCT
ajfa-14678	442	5	2018	2018	NUM
ajfa-14678	442	6	)	)	PUNCT
ajfa-14678	442	7	.	.	PUNCT
ajfa-14678	443	1	sme	sme	PROPN
ajfa-14678	443	2	definition	definition	NOUN
ajfa-14678	443	3	.	.	PUNCT
ajfa-14678	444	1	the	the	DET
ajfa-14678	444	2	balance	balance	NOUN
ajfa-14678	444	3	smb	smb	NOUN
ajfa-14678	444	4	.	.	PUNCT
ajfa-14678	445	1	wikipedia	wikipedia	PROPN
ajfa-14678	445	2	.	.	PUNCT
ajfa-14678	446	1	(	(	PUNCT
ajfa-14678	446	2	2018	2018	NUM
ajfa-14678	446	3	,	,	PUNCT
ajfa-14678	446	4	october	october	PROPN
ajfa-14678	446	5	14	14	NUM
ajfa-14678	446	6	)	)	PUNCT
ajfa-14678	446	7	.	.	PUNCT
ajfa-14678	447	1	wikipedia	wikipedia	PROPN
ajfa-14678	447	2	.	.	PROPN
ajfa-14678	447	3	retrieved	retrieve	VERB
ajfa-14678	447	4	from	from	ADP
ajfa-14678	447	5	http://en.m.wikipedia.org	http://en.m.wikipedia.org	PROPN
ajfa-14678	447	6	williams	williams	PROPN
ajfa-14678	447	7	,	,	PUNCT
ajfa-14678	447	8	j.	j.	PROPN
ajfa-14678	447	9	,	,	PUNCT
ajfa-14678	447	10	haka	haka	PROPN
ajfa-14678	447	11	,	,	PUNCT
ajfa-14678	447	12	s.	s.	PROPN
ajfa-14678	447	13	,	,	PUNCT
ajfa-14678	447	14	bettner	bettner	NOUN
ajfa-14678	447	15	,	,	PUNCT
ajfa-14678	447	16	m.	m.	NOUN
ajfa-14678	447	17	,	,	PUNCT
ajfa-14678	447	18	&	&	CCONJ
ajfa-14678	447	19	carcello	carcello	PROPN
ajfa-14678	447	20	,	,	PUNCT
ajfa-14678	447	21	j.	j.	PROPN
ajfa-14678	447	22	(	(	PUNCT
ajfa-14678	447	23	2008	2008	NUM
ajfa-14678	447	24	)	)	PUNCT
ajfa-14678	447	25	.	.	PUNCT
ajfa-14678	448	1	financial	financial	ADJ
ajfa-14678	448	2	and	and	CCONJ
ajfa-14678	448	3	managerial	managerial	ADJ
ajfa-14678	448	4	accounting	accounting	NOUN
ajfa-14678	448	5	.	.	PUNCT
ajfa-14678	449	1	new	new	PROPN
ajfa-14678	449	2	york	york	PROPN
ajfa-14678	449	3	:	:	PUNCT
ajfa-14678	449	4	mc	mc	PROPN
ajfa-14678	449	5	graw	graw	PROPN
ajfa-14678	449	6	-	-	PUNCT
ajfa-14678	449	7	hill	hill	NOUN
ajfa-14678	449	8	irwin	irwin	PROPN
ajfa-14678	449	9	.	.	PUNCT
ajfa-14678	450	1	world	world	PROPN
ajfa-14678	450	2	bank	bank	PROPN
ajfa-14678	450	3	.	.	PUNCT
ajfa-14678	451	1	(	(	PUNCT
ajfa-14678	451	2	2017	2017	NUM
ajfa-14678	451	3	)	)	PUNCT
ajfa-14678	451	4	.	.	PUNCT
ajfa-14678	452	1	world	world	PROPN
ajfa-14678	452	2	bank	bank	PROPN
ajfa-14678	452	3	sme	sme	PROPN
ajfa-14678	452	4	statistics	statistics	PROPN
ajfa-14678	452	5	.	.	PUNCT
ajfa-14678	453	1	zimbabue	zimbabue	PROPN
ajfa-14678	453	2	:	:	PUNCT
ajfa-14678	453	3	world	world	PROPN
ajfa-14678	453	4	bank	bank	PROPN
ajfa-14678	453	5	press	press	PROPN
ajfa-14678	453	6	.	.	PUNCT
ajfa-14678	454	1	worldbank	worldbank	ADJ
ajfa-14678	454	2	.	.	PUNCT
ajfa-14678	455	1	(	(	PUNCT
ajfa-14678	455	2	2004	2004	NUM
ajfa-14678	455	3	)	)	PUNCT
ajfa-14678	455	4	.	.	PUNCT
ajfa-14678	456	1	report	report	NOUN
ajfa-14678	456	2	on	on	ADP
ajfa-14678	456	3	observance	observance	NOUN
ajfa-14678	456	4	of	of	ADP
ajfa-14678	456	5	standards	standard	NOUN
ajfa-14678	456	6	and	and	CCONJ
ajfa-14678	456	7	codes	code	NOUN
ajfa-14678	456	8	,	,	PUNCT
ajfa-14678	456	9	ghana	ghana	PROPN
ajfa-14678	456	10	.	.	PUNCT
ajfa-14678	457	1	accra	accra	PROPN
ajfa-14678	457	2	:	:	PUNCT
ajfa-14678	457	3	world	world	PROPN
ajfa-14678	457	4	bank	bank	PROPN
ajfa-14678	457	5	.	.	PUNCT
ajfa-14678	458	1	https://doi.org/10.1596/25714	https://doi.org/10.1596/25714	VERB
ajfa-14678	458	2	wyk	wyk	PROPN
ajfa-14678	458	3	,	,	PUNCT
ajfa-14678	458	4	h.	h.	PROPN
ajfa-14678	458	5	v.	v.	PROPN
ajfa-14678	458	6	,	,	PUNCT
ajfa-14678	458	7	&	&	CCONJ
ajfa-14678	458	8	rossouw	rossouw	PROPN
ajfa-14678	458	9	,	,	PUNCT
ajfa-14678	458	10	j.	j.	PROPN
ajfa-14678	458	11	(	(	PUNCT
ajfa-14678	458	12	2009	2009	NUM
ajfa-14678	458	13	)	)	PUNCT
ajfa-14678	458	14	.	.	PUNCT
ajfa-14678	459	1	"	"	PUNCT
ajfa-14678	459	2	ifrs	ifrs	PROPN
ajfa-14678	459	3	for	for	ADP
ajfa-14678	459	4	smes	sme	NOUN
ajfa-14678	459	5	in	in	ADP
ajfa-14678	459	6	south	south	PROPN
ajfa-14678	459	7	africa	africa	PROPN
ajfa-14678	459	8	:	:	PUNCT
ajfa-14678	459	9	a	a	DET
ajfa-14678	459	10	giant	giant	ADJ
ajfa-14678	459	11	leap	leap	NOUN
ajfa-14678	459	12	for	for	ADP
ajfa-14678	459	13	accounting	accounting	NOUN
ajfa-14678	459	14	,	,	PUNCT
ajfa-14678	459	15	but	but	CCONJ
ajfa-14678	459	16	too	too	ADV
ajfa-14678	459	17	big	big	ADJ
ajfa-14678	459	18	for	for	ADP
ajfa-14678	459	19	smaller	small	ADJ
ajfa-14678	459	20	entities	entity	NOUN
ajfa-14678	459	21	in	in	ADP
ajfa-14678	459	22	general	general	ADJ
ajfa-14678	459	23	.	.	PUNCT
ajfa-14678	460	1	meditari	meditari	ADJ
ajfa-14678	460	2	accounting	accounting	NOUN
ajfa-14678	460	3	research	research	NOUN
ajfa-14678	460	4	,	,	PUNCT
ajfa-14678	460	5	99	99	NUM
ajfa-14678	460	6	-	-	SYM
ajfa-14678	460	7	116	116	NUM
ajfa-14678	460	8	.	.	PUNCT
ajfa-14678	461	1	https://doi.org/10.1108/10222529200900007	https://doi.org/10.1108/10222529200900007	PROPN
ajfa-14678	461	2	zegal	zegal	PROPN
ajfa-14678	461	3	,	,	PUNCT
ajfa-14678	461	4	d.	d.	PROPN
ajfa-14678	461	5	,	,	PUNCT
ajfa-14678	461	6	yosra	yosra	PROPN
ajfa-14678	461	7	,	,	PUNCT
ajfa-14678	461	8	s.	s.	PROPN
ajfa-14678	461	9	,	,	PUNCT
ajfa-14678	461	10	&	&	CCONJ
ajfa-14678	461	11	sondra	sondra	PROPN
ajfa-14678	461	12	,	,	PUNCT
ajfa-14678	461	13	c.	c.	PROPN
ajfa-14678	461	14	(	(	PUNCT
ajfa-14678	461	15	2011	2011	NUM
ajfa-14678	461	16	)	)	PUNCT
ajfa-14678	461	17	.	.	PUNCT
ajfa-14678	462	1	an	an	DET
ajfa-14678	462	2	analysis	analysis	NOUN
ajfa-14678	462	3	of	of	ADP
ajfa-14678	462	4	mandatoryadoption	mandatoryadoption	NOUN
ajfa-14678	462	5	of	of	ADP
ajfa-14678	462	6	ias	ias	PROPN
ajfa-14678	462	7	/	/	SYM
ajfa-14678	462	8	ifrs	ifrs	PROPN
ajfa-14678	462	9	on	on	ADP
ajfa-14678	462	10	earnings	earning	NOUN
ajfa-14678	462	11	management	management	NOUN
ajfa-14678	462	12	.	.	PUNCT
ajfa-14678	463	1	international	international	ADJ
ajfa-14678	463	2	accounting	accounting	NOUN
ajfa-14678	463	3	,	,	PUNCT
ajfa-14678	463	4	auditing	auditing	NOUN
ajfa-14678	463	5	and	and	CCONJ
ajfa-14678	463	6	taxation	taxation	NOUN
ajfa-14678	463	7	,	,	PUNCT
ajfa-14678	463	8	61	61	NUM
ajfa-14678	463	9	-	-	SYM
ajfa-14678	463	10	72	72	NUM
ajfa-14678	463	11	.	.	PUNCT
ajfa-14678	464	1	https://doi.org/10.1016/j.intaccaudtax.2011.06.001	https://doi.org/10.1016/j.intaccaudtax.2011.06.001	VERB